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{"start": 453.55, "end": 454.05, "word": " 100", "probability": 0.489501953125}, {"start": 454.05, "end": 454.51, "word": " ألف", "probability": 0.89697265625}, {"start": 454.51, "end": 454.93, "word": " وللـ", "probability": 0.390380859375}, {"start": 454.93, "end": 455.19, "word": " Liquid", "probability": 0.6904296875}, {"start": 455.19, "end": 455.51, "word": " Skim", "probability": 0.74951171875}, {"start": 455.51, "end": 456.03, "word": " سيكون", "probability": 0.89013671875}, {"start": 456.03, "end": 456.61, "word": " 300", "probability": 0.8740234375}, {"start": 456.61, "end": 457.15, "word": " ألف", "probability": 0.9658203125}], "temperature": 1.0}, {"id": 22, "seek": 47944, "start": 457.8, "end": 479.44, "text": "الان يجب أن نقوم بالتخلص من المصادر الأخيرة، بالطبع لدينا في المصادر الأخيرة 5 ألف كيلو جرام لكريم و 45 ألف كيلو جرام لـ Liquid Skim و سنقوم بالمزيد منهم بقيمة كل جرام تم تخطيطه في الأول حركة، لذلك قيمة الأشياء التي تمتلكها هي 80 ألف و 120 ألف جرام", "tokens": 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"end": 467.42, "word": " Skim", "probability": 0.812255859375}, {"start": 467.42, "end": 467.68, "word": " و", "probability": 0.437744140625}, {"start": 467.68, "end": 468.08, "word": " سنقوم", "probability": 0.5418167114257812}, {"start": 468.08, "end": 468.42, "word": " بالمزيد", "probability": 0.389984130859375}, {"start": 468.42, "end": 468.84, "word": " منهم", "probability": 0.6903076171875}, {"start": 468.84, "end": 470.72, "word": " بقيمة", "probability": 0.385528564453125}, {"start": 470.72, "end": 470.94, "word": " كل", "probability": 0.1295166015625}, {"start": 470.94, "end": 471.38, "word": " جرام", "probability": 0.8287760416666666}, {"start": 471.38, "end": 472.02, "word": " تم", "probability": 0.1287841796875}, {"start": 472.02, "end": 473.14, "word": " تخطيطه", "probability": 0.6281534830729166}, {"start": 473.14, "end": 473.36, "word": " في", "probability": 0.9013671875}, {"start": 473.36, "end": 473.88, "word": " الأول", "probability": 0.5084228515625}, {"start": 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نقطة", "probability": 0.4683430989583333}, {"start": 648.97, "end": 649.63, "word": " الانتقال،", "probability": 0.5707600911458334}, {"start": 649.63, "end": 650.19, "word": " لذلك", "probability": 0.763916015625}, {"start": 650.19, "end": 650.97, "word": " كانوا", "probability": 0.36962890625}, {"start": 650.97, "end": 652.15, "word": " يتم", "probability": 0.5673828125}, {"start": 652.15, "end": 652.75, "word": " تجاربهم", "probability": 0.83564453125}, {"start": 652.75, "end": 653.29, "word": " أكتر", "probability": 0.6545867919921875}, {"start": 653.29, "end": 654.23, "word": " لكي", "probability": 0.7021484375}, {"start": 654.23, "end": 655.15, "word": " يتمويلهم،", "probability": 0.4936116536458333}, {"start": 655.15, "end": 656.17, "word": " صحيح؟", "probability": 0.8111328125}], "temperature": 1.0}, {"id": 31, "seek": 68202, "start": 656.62, "end": 682.02, "text": "وكما قلنا في الساعة الأخيرة أن أي قيمة تتم تجاربها بعد تجارب النقطة تسمى تجارب المفادة وليس تجارب المفادة المجموعة، لذلك قيمة الـ Net Realizable تتم تجاربها بعد تجارب النقطة بعد تجارب النقطة من قيمة الأسعار الأخيرة وهي قيمة الأسعار", "tokens": [2407, 4117, 15042, 12174, 1211, 8315, 8978, 21136, 995, 27884, 16247, 9778, 48923, 14739, 36632, 12174, 32640, 3660, 6055, 39237, 6055, 7435, 9640, 3555, 11296, 39182, 6055, 7435, 9640, 3555, 28239, 47432, 3660, 6055, 38251, 7578, 6055, 7435, 9640, 3555, 9673, 5172, 18513, 3660, 4032, 20292, 3794, 6055, 7435, 9640, 3555, 9673, 5172, 18513, 3660, 9673, 7435, 2304, 2407, 27884, 12399, 5296, 8848, 23275, 12174, 32640, 3660, 2423, 39184, 6188, 8467, 22395, 6055, 39237, 6055, 7435, 9640, 3555, 11296, 39182, 6055, 7435, 9640, 3555, 28239, 47432, 3660, 39182, 6055, 7435, 9640, 3555, 28239, 47432, 3660, 9154, 12174, 32640, 3660, 16247, 3794, 3615, 9640, 16247, 9778, 48923, 37037, 1829, 12174, 32640, 3660, 16247, 3794, 3615, 9640], "avg_logprob": -0.5738146808640711, "compression_ratio": 2.303370786516854, "no_speech_prob": 0.0, "words": [{"start": 656.62, 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668.8, "word": " Realizable", "probability": 0.865234375}, {"start": 668.8, "end": 670.14, "word": " تتم", "probability": 0.2655029296875}, {"start": 670.14, "end": 671.02, "word": " تجاربها", "probability": 0.7408447265625}, {"start": 671.02, "end": 675.08, "word": " بعد", "probability": 0.8291015625}, {"start": 675.08, "end": 676.38, "word": " تجارب", "probability": 0.985595703125}, {"start": 676.38, "end": 676.42, "word": " النقطة", "probability": 0.8538411458333334}, {"start": 676.42, "end": 676.42, "word": " بعد", "probability": 0.104248046875}, {"start": 676.42, "end": 676.42, "word": " تجارب", "probability": 0.978759765625}, {"start": 676.42, "end": 677.08, "word": " النقطة", "probability": 0.92138671875}, {"start": 677.08, "end": 677.98, "word": " من", "probability": 0.5478515625}, {"start": 677.98, "end": 679.16, "word": " قيمة", "probability": 0.8927408854166666}, {"start": 679.16, "end": 679.86, "word": " الأسعار", "probability": 0.522308349609375}, {"start": 679.86, "end": 679.86, "word": " الأخيرة", "probability": 0.7679036458333334}, {"start": 679.86, "end": 680.9, "word": " وهي", "probability": 0.473876953125}, {"start": 680.9, "end": 681.22, "word": " قيمة", "probability": 0.9567057291666666}, {"start": 681.22, "end": 682.02, "word": " الأسعار", "probability": 0.9190673828125}], "temperature": 1.0}, {"id": 32, "seek": 70403, "start": 683.73, "end": 704.03, "text": "after further processing. Therefore let us see or let us take an example of further processing. Here as we can see example number two", "tokens": [18837, 3052, 9007, 13, 7504, 718, 505, 536, 420, 718, 505, 747, 364, 1365, 295, 3052, 9007, 13, 1692, 382, 321, 393, 536, 1365, 1230, 732], "avg_logprob": -0.21122685405943128, "compression_ratio": 1.4301075268817205, "no_speech_prob": 5.960464477539063e-08, "words": [{"start": 683.73, "end": 684.47, "word": "after", "probability": 0.408447265625}, {"start": 684.47, "end": 685.21, "word": " further", "probability": 0.92919921875}, {"start": 685.21, "end": 686.27, "word": " processing.", "probability": 0.96142578125}, {"start": 686.87, "end": 687.61, "word": " Therefore", "probability": 0.68603515625}, {"start": 687.61, "end": 687.87, "word": " let", "probability": 0.6279296875}, {"start": 687.87, "end": 688.01, "word": " us", "probability": 0.9375}, {"start": 688.01, "end": 688.27, "word": " see", "probability": 0.81396484375}, {"start": 688.27, "end": 688.49, "word": " or", "probability": 0.8662109375}, {"start": 688.49, "end": 688.67, "word": " let", "probability": 0.93994140625}, {"start": 688.67, "end": 688.81, "word": " us", "probability": 0.9404296875}, {"start": 688.81, "end": 689.03, "word": " take", "probability": 0.88818359375}, {"start": 689.03, "end": 689.19, "word": " an", "probability": 0.94677734375}, {"start": 689.19, "end": 689.77, "word": " example", "probability": 0.974609375}, {"start": 689.77, "end": 690.69, "word": " of", "probability": 0.97509765625}, {"start": 690.69, "end": 691.07, "word": " further", "probability": 0.9365234375}, {"start": 691.07, "end": 691.75, "word": " processing.", "probability": 0.953125}, {"start": 700.71, "end": 701.45, "word": " Here", "probability": 0.6982421875}, {"start": 701.45, "end": 701.67, "word": " as", "probability": 0.89990234375}, {"start": 701.67, "end": 701.83, "word": " we", "probability": 0.955078125}, {"start": 701.83, "end": 702.01, "word": " can", "probability": 0.95703125}, {"start": 702.01, "end": 702.43, "word": " see", "probability": 0.9296875}, {"start": 702.43, "end": 703.29, "word": " example", "probability": 0.8984375}, {"start": 703.29, "end": 703.65, "word": " number", "probability": 0.95849609375}, {"start": 703.65, "end": 704.03, "word": " two", "probability": 0.8271484375}], "temperature": 1.0}, {"id": 33, "seek": 72763, "start": 710.17, "end": 727.63, "text": "اعترضوا نفس المعلومات كمثال واحد، هذا يعني أننا لدينا الكريم و لدينا الـ Liquid Skim، إلا أن كريم و Liquid Skim يمكن أن يتم تجريمهم أكتر، فالان سوف نعتبر أن هذه الميزة أو هذه الميزات ستتم تجريمها أكتر", "tokens": [995, 34268, 43042, 14407, 8717, 36178, 9673, 30241, 20498, 9307, 9122, 2304, 12984, 6027, 36764, 24401, 12399, 23758, 37495, 22653, 14739, 8315, 5296, 16254, 8315, 33251, 16572, 2304, 4032, 5296, 16254, 8315, 2423, 39184, 38943, 7324, 332, 12399, 11933, 15040, 14739, 9122, 16572, 2304, 4032, 38943, 7324, 332, 7251, 43020, 14739, 7251, 39237, 6055, 7435, 16572, 2304, 16095, 5551, 4117, 2655, 2288, 12399, 6156, 6027, 7649, 8608, 38688, 8717, 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"probability": 0.728515625}, {"start": 724.73, "end": 725.23, "word": " هذه", "probability": 0.6669921875}, {"start": 725.23, "end": 726.19, "word": " الميزات", "probability": 0.50970458984375}, {"start": 726.19, "end": 726.81, "word": " ستتم", "probability": 0.6608072916666666}, {"start": 726.81, "end": 726.91, "word": " تجريمها", "probability": 0.87705078125}, {"start": 726.91, "end": 727.63, "word": " أكتر", "probability": 0.971435546875}], "temperature": 1.0}, {"id": 34, "seek": 75066, "start": 729.12, "end": 750.66, "text": "القهوة ستكون تعمل أكثر من ذلك بقهوة بطارية، لذلك الـ twenty-five thousand gallons of قهوة تعمل أكثر من ذلك بقهوة بطارية لإستخدام twenty thousand gallons of butter cream at additional processing costs of two hundred and eighty thousand dollars this two hundred and eighty thousand dollars is called separable costs", "tokens": [6027, 4587, 3224, 2407, 3660, 8608, 2655, 30544, 6055, 25957, 1211, 5551, 4117, 49115, 9154, 29910, 23275, 4724, 4587, 3224, 2407, 3660, 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simultaneously, what do you think is the production cost? Is it the same as these costs?", "tokens": [23919, 1164, 498, 286, 586, 1223, 300, 264, 472, 3262, 293, 2064, 4714, 307, 264, 29772, 7225, 5497, 293, 264, 732, 3262, 293, 25063, 4714, 307, 264, 29772, 7225, 5497, 337, 264, 337, 613, 732, 819, 3383, 16561, 11, 437, 360, 291, 519, 307, 264, 4265, 2063, 30, 1119, 309, 264, 912, 382, 613, 5497, 30], "avg_logprob": -0.20641446950142844, "compression_ratio": 1.8209876543209877, "no_speech_prob": 0.0, "words": [{"start": 1182.26, "end": 1182.56, "word": "Of", "probability": 0.1436767578125}, {"start": 1182.56, "end": 1182.94, "word": " course", "probability": 0.96142578125}, {"start": 1182.94, "end": 1183.16, "word": " if", "probability": 0.78271484375}, {"start": 1183.16, "end": 1183.5, "word": " I", "probability": 0.96923828125}, {"start": 1183.5, "end": 1184.4, "word": " now", "probability": 0.92236328125}, {"start": 1184.4, "end": 1185.5, "word": " understand", "probability": 0.8212890625}, {"start": 1185.5, "end": 1185.88, "word": " 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825000 مقاومة 520000 سيستخدموا 305000 دولار وهو قيمة المجموعات على الملك المتوسط بالطبع إضافة هاتين أكتر سيستخدموا أو ينتجوا قيمة 400000 دولار لأن إضافة هاتين القيم أكتر", "tokens": [5016, 1829, 12984, 14739, 1649, 6074, 1360, 3714, 4587, 995, 20498, 3660, 1025, 2009, 1360, 8608, 1829, 14851, 9778, 40448, 14407, 2217, 20, 1360, 11778, 12610, 9640, 37037, 2407, 12174, 32640, 3660, 9673, 7435, 2304, 45367, 9307, 15844, 9673, 1211, 4117, 9673, 2655, 41779, 9566, 20666, 9566, 3555, 3615, 11933, 11242, 31845, 3660, 8032, 9307, 9957, 5551, 4117, 2655, 2288, 8608, 1829, 14851, 9778, 40448, 14407, 34051, 7251, 29399, 7435, 14407, 12174, 32640, 3660, 8423, 1360, 11778, 12610, 9640, 5296, 33456, 11933, 11242, 31845, 3660, 8032, 9307, 9957, 25062, 32640, 5551, 4117, 2655, 2288], "avg_logprob": -0.6707237093072188, "compression_ratio": 1.8181818181818181, "no_speech_prob": 0.0, "words": [{"start": 2132.27, "end": 2132.77, "word": "حيث", "probability": 0.5059000651041666}, {"start": 2132.77, "end": 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2166.36, "end": 2168.14, "word": ".هل", "probability": 0.3598225911458333}, {"start": 2168.14, "end": 2168.22, "word": " لديك", "probability": 0.6892903645833334}, {"start": 2168.22, "end": 2168.88, "word": " أسئلة؟", "probability": 0.79443359375}, {"start": 2168.88, "end": 2169.78, "word": " لذلك", "probability": 0.764404296875}, {"start": 2169.78, "end": 2170.02, "word": " كما", "probability": 0.931396484375}, {"start": 2170.02, "end": 2170.24, "word": " نستطيع", "probability": 0.6871337890625}, {"start": 2170.24, "end": 2170.32, "word": " أن", "probability": 0.453857421875}, {"start": 2170.32, "end": 2170.5, "word": " نرى", "probability": 0.8409830729166666}, {"start": 2170.5, "end": 2170.92, "word": " هنا", "probability": 0.84423828125}, {"start": 2170.92, "end": 2171.48, "word": " ،", "probability": 0.254638671875}, {"start": 2171.48, "end": 2172.06, "word": " بدأنا", "probability": 0.8234049479166666}, {"start": 2172.06, "end": 2172.44, "word": " بطريقة", "probability": 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بالطبع مصطلح الدفع سيبدأ بالراتب كما يمكننا أن نرى، يجب أن نختار الأسعار المساعدة التي قد تم سحبها بالطبع", "tokens": [6027, 7649, 11778, 3615, 8315, 8717, 28543, 2304, 3714, 9381, 9566, 1211, 5016, 32748, 5172, 3615, 12399, 20666, 9566, 3555, 3615, 3714, 9381, 9566, 1211, 5016, 32748, 5172, 3615, 8608, 1829, 44510, 10721, 20666, 2288, 9307, 3555, 9122, 15042, 7251, 43020, 8315, 14739, 8717, 2288, 7578, 12399, 7251, 7435, 3555, 14739, 8717, 46456, 9640, 16247, 3794, 3615, 9640, 9673, 3794, 995, 22488, 3660, 38392, 12174, 3215, 46811, 8608, 5016, 3555, 11296, 20666, 9566, 3555, 3615], "avg_logprob": -0.6694079033638302, "compression_ratio": 1.7482014388489209, "no_speech_prob": 0.0, "words": [{"start": 2181.89, "end": 2182.33, "word": "الان", "probability": 0.435546875}, {"start": 2182.33, "end": 2182.85, "word": " دعنا", "probability": 0.7571614583333334}, {"start": 2182.85, "end": 2184.49, "word": " نقدم", "probability": 0.84619140625}, {"start": 2184.49, "end": 2184.79, "word": " 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2190.91, "end": 2190.99, "word": " أن", "probability": 0.5087890625}, {"start": 2190.99, "end": 2191.37, "word": " نختار", "probability": 0.7009684244791666}, {"start": 2191.37, "end": 2192.49, "word": " الأسعار", "probability": 0.68341064453125}, {"start": 2192.49, "end": 2192.91, "word": " المساعدة", "probability": 0.47174072265625}, {"start": 2192.91, "end": 2193.13, "word": " التي", "probability": 0.403564453125}, {"start": 2193.13, "end": 2193.13, "word": " قد", "probability": 0.324432373046875}, {"start": 2193.13, "end": 2193.13, "word": " تم", "probability": 0.322021484375}, {"start": 2193.13, "end": 2193.25, "word": " سحبها", "probability": 0.5523223876953125}, {"start": 2193.25, "end": 2193.73, "word": " بالطبع", "probability": 0.78155517578125}], "temperature": 1.0}, {"id": 98, "seek": 221694, "start": 2195.82, "end": 2216.94, "text": "سيكون المساواة المصادرة مناسبة مصادرة النهاردة بالطبع لسنا لدينا المصادرة المبدأية لذلك لم نعتبر المصادرة المبدأية بالطبع إذا كان لدينا المصادرة المبدأية أو لدينا قيمة من المصادرة المبدأية يحتاج أن يكون اعتباره لذلك المساواة المصادرة سيكون المساواة المشتركة", "tokens": [3794, 1829, 30544, 9673, 3794, 995, 14407, 3660, 9673, 9381, 18513, 25720, 3714, 8315, 35457, 3660, 3714, 9381, 18513, 25720, 28239, 3224, 9640, 41891, 20666, 9566, 3555, 3615, 5296, 3794, 8315, 5296, 16254, 8315, 9673, 9381, 18513, 25720, 9673, 44510, 10721, 10632, 5296, 8848, 23275, 32767, 8717, 34268, 26890, 9673, 9381, 18513, 25720, 9673, 44510, 10721, 10632, 20666, 9566, 3555, 3615, 11933, 15730, 25961, 5296, 16254, 8315, 9673, 9381, 18513, 25720, 9673, 44510, 10721, 10632, 34051, 5296, 16254, 8315, 12174, 32640, 3660, 9154, 9673, 9381, 18513, 25720, 9673, 44510, 10721, 10632, 7251, 33753, 26108, 14739, 7251, 30544, 1975, 34268, 3555, 9640, 3224, 5296, 8848, 23275, 9673, 3794, 995, 14407, 3660, 9673, 9381, 18513, 25720, 8608, 1829, 30544, 9673, 3794, 995, 14407, 3660, 9673, 8592, 2655, 31747, 3660], "avg_logprob": -0.482421881519258, 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product is larger than the benefit of the second product", "tokens": [3748, 360, 291, 519, 498, 337, 5197, 321, 632, 294, 1674, 316, 337, 5197, 321, 11042, 472, 4714, 30690, 293, 510, 321, 11042, 1732, 3262, 30690, 407, 775, 341, 914, 300, 264, 5121, 295, 264, 700, 1674, 307, 4833, 813, 264, 5121, 295, 264, 1150, 1674], "avg_logprob": -0.21243350556556215, "compression_ratio": 1.7482517482517483, "no_speech_prob": 2.384185791015625e-07, "words": [{"start": 2834.42, "end": 2834.68, "word": "What", "probability": 0.06329345703125}, {"start": 2834.68, "end": 2834.86, "word": " do", "probability": 0.95166015625}, {"start": 2834.86, "end": 2834.94, "word": " you", "probability": 0.978515625}, {"start": 2834.94, "end": 2835.12, "word": " think", "probability": 0.92919921875}, {"start": 2835.12, "end": 2835.32, "word": " if", "probability": 0.697265625}, {"start": 2835.32, "end": 2835.6, "word": " for", "probability": 0.89990234375}, {"start": 2835.6, "end": 2836.1, "word": " instance", 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+00:00:39,460 --> 00:00:40,860 +stopped? Go ahead + +5 +00:01:03,770 --> 00:01:08,990 +لذلك قررنا أن أحد أهداف + +6 +00:01:16,750 --> 00:01:22,910 +السؤال الموجود هنا يسأل، هل يجب أن نركز على + +7 +00:01:22,910 --> 00:01:28,670 +الانتجار والانتجار ونستخدم انتجار الانتجار كمصادمة + +8 +00:01:28,670 --> 00:01:38,860 +أو مصادمة؟عن طريق التجارب لتجارب تجارب تجارب تجارب + +9 +00:01:38,860 --> 00:01:48,740 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +10 +00:01:50,930 --> 00:01:53,910 +هل نحتاج فقط لنقوم بالتركيز على تجارب الانتجار + +11 +00:01:53,910 --> 00:02:02,030 +لنقوم بالتجارب على تجارب الانتجار؟ + +12 +00:02:02,030 --> 00:02:05,330 +لماذا + +13 +00:02:05,330 --> 00:02:11,940 +لا؟ نحتاج إفسارات، ليس فقط إجابة Yes أو Noو اكون + +14 +00:02:11,940 --> 00:02:17,500 +حذرا في هذه الحالة أو في هذه الأمثلة أو في هذه + +15 +00:02:17,500 --> 00:02:21,520 +الأسئلة، يجب أن تقول نعم أو لا و بعدها تشرح + +16 +00:02:21,520 --> 00:02:28,580 +إجابتك، لذا ما هي الإفسار؟ لماذا لا نركز على جميع + +17 +00:02:28,580 --> 00:02:32,920 +تجاربنا أو تجارب تجاربنا باستخدام تجارب التجارب؟ + +18 +00:02:37,370 --> 00:02:45,510 +بسبب ما قلنا آخر مرة بإستخدام تجارب التجارب بنفسها + +19 +00:02:45,510 --> 00:02:51,710 +لن يعطينا تجارب تجارب صحيحة تجارب تجارب تجارب + +20 +00:02:51,710 --> 00:02:52,870 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +21 +00:02:52,870 --> 00:02:52,910 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +22 +00:02:52,910 --> 00:02:57,270 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +23 +00:02:57,270 --> 00:03:03,950 +تجارب + +24 +00:03:03,950 --> 00:03:12,060 +تعن طريق الاستخدام تجارب البيع وإلا تجارب البيع + +25 +00:03:12,060 --> 00:03:15,760 +وإلا + +26 +00:03:15,760 --> 00:03:21,760 +تجارب البيع وإلا تجارب البيع وإلا تجارب البيع وإلا + +27 +00:03:21,760 --> 00:03:29,460 +تجاربالصحيفة المصادرة لذلك يكون تجاربي غير صحيح + +28 +00:03:29,460 --> 00:03:34,680 +لماذا؟ لأن كما قلنا الساعة الأخيرة أننا قد نكون + +29 +00:03:34,680 --> 00:03:38,540 +لدينا علاقة بين هذه التقارير الأسعارية وتقارير + +30 +00:03:38,540 --> 00:03:42,720 +الهزيمة ونحتاج أن نفهم هذه التقاريرة على سبيل + +31 +00:03:42,720 --> 00:03:47,640 +المثال إذا كنت سأستخدم التقارير الأسعارية سأقول أن + +32 +00:03:47,640 --> 00:03:53,190 +الصحيفة المصادرةوقد فعلت عمل جيد لأنه كما نستطيع + +33 +00:03:53,190 --> 00:03:57,290 +أن نرى هنا من تجاربنا أننا لدينا عدد مفيد لـ $25 + +34 +00:03:57,290 --> 00:04:03,590 +,000 لـ$100 عدد مفيد لـ$100 يعني أن الشركة كانت + +35 +00:04:03,590 --> 00:04:08,350 +قادرة على تدخل تكلفة شراء المواد الحقيقية أو + +36 +00:04:08,350 --> 00:04:11,090 +المواد الواضحة، لهذا السبب هذا شيء جيد + +37 +00:04:14,510 --> 00:04:19,590 +We need to consider if there were any effects of + +38 +00:04:19,590 --> 00:04:22,750 +this variance on other variances within the + +39 +00:04:22,750 --> 00:04:26,690 +organization We said maybe we were .. or the + +40 +00:04:26,690 --> 00:04:30,370 +purchasing manager was able to decrease the price + +41 +00:04:30,370 --> 00:04:36,030 +by having or by let us say purchasing lower + +42 +00:04:36,030 --> 00:04:42,380 +quality materialsبالتالي، الواقعيات الأسلحة أو + +43 +00:04:42,380 --> 00:04:49,140 +الواقعيات الواضحة بقيمة + +44 +00:04:49,140 --> 00:04:56,570 +33000 دولارلذلك لا أحتاج أن أركز على فقط واحدة + +45 +00:04:56,570 --> 00:05:01,330 +مختلفة في تجاربنا أو تجارب تجاربنا، بل نحتاج إلى + +46 +00:05:01,330 --> 00:05:07,150 +التفكير في كل مختلفة والتواصل أو التواصل بين + +47 +00:05:07,150 --> 00:05:08,150 +المختلفات المختلفة + +48 +00:05:12,120 --> 00:05:19,100 +بسبب هذه الاتصالات، لا يجب أن نركز على تجارب تجارب + +49 +00:05:19,100 --> 00:05:20,420 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +50 +00:05:20,420 --> 00:05:21,740 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +51 +00:05:21,740 --> 00:05:22,240 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +52 +00:05:22,240 --> 00:05:22,260 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +53 +00:05:22,260 --> 00:05:22,900 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +54 +00:05:22,900 --> 00:05:25,680 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +55 +00:05:25,680 --> 00:05:29,120 +تجارب + +56 +00:05:29,120 --> 00:05:37,440 +ت + +57 +00:05:37,460 --> 00:05:40,540 +or the main objective of the variance analysis was + +58 +00:05:40,540 --> 00:05:44,040 +the performance evaluation therefore we are not + +59 +00:05:44,040 --> 00:05:47,500 +going to learn from our mistakes we are not going + +60 +00:05:47,500 --> 00:05:51,000 +to focus about learning from our mistakes only we + +61 +00:05:51,000 --> 00:05:55,100 +are going to play the the the blame game we are we + +62 +00:05:55,100 --> 00:05:58,340 +are going to point fingers you did great you + +63 +00:05:58,340 --> 00:06:01,560 +didn't do great and so on but the main objective + +64 +00:06:01,560 --> 00:06:04,500 +should be from any variance analysis is learning + +65 +00:06:04,500 --> 00:06:13,060 +from our mistakes notأو تركز على تجارب المديرين + +66 +00:06:13,060 --> 00:06:17,320 +المختلفة، لذلك يجب أن نستخدم تجارب الاناليز كمهارة + +67 +00:06:17,320 --> 00:06:22,960 +تجارب التجارب ولكن يجب أن نعتبر أن تجارب الاناليز + +68 +00:06:23,550 --> 00:06:26,790 +أو الاختلافات المختلفة مرتبطة مع بعضنا البعض، هذا + +69 +00:06:26,790 --> 00:06:29,270 +هو الموضوع الأول، الموضوع الثاني، يجب أن نعتبر + +70 +00:06:29,270 --> 00:06:34,450 +أننا لا نركز فقط على الاناليس الاختلافية كمهارة + +71 +00:06:34,450 --> 00:06:36,390 +تجارب التجارب التجاربية، ولكننا نحتاج أيضًا تعتبر + +72 +00:06:36,390 --> 00:06:40,750 +أيضًا مهارات تجارب التجارب التجاربية الأخرى مهارة + +73 +00:06:40,750 --> 00:06:46,810 +تجارب التجارب التجاربية الأخرى مهارة تجارب + +74 +00:06:46,810 --> 00:06:50,590 +التجارب التجاربية الأخرى مهارة تجارب التجارب + +75 +00:06:50,590 --> 00:06:51,290 +التجاربية الأخرى مهارة تجارب التجارب التجارب + +76 +00:06:51,290 --> 00:06:52,200 +التجارب التجارب التجارب التجارب التجارب التجWhat + +77 +00:06:52,200 --> 00:06:56,100 +reasons are there for calculating values? We just + +78 +00:06:56,100 --> 00:07:01,080 +said that so what are the different objectives of + +79 +00:07:02,920 --> 00:07:05,760 +Variance Analysis؟ لماذا نحتاج .. ممتاز .. لماذا + +80 +00:07:05,760 --> 00:07:08,540 +نحتاج .. لماذا نحتاج .. لماذا نحتاج .. لماذا نحتاج + +81 +00:07:08,540 --> 00:07:10,500 +.. لماذا نحتاج .. لماذا نحتاج .. لماذا نحتاج .. + +82 +00:07:10,500 --> 00:07:10,520 +لماذا نحتاج .. لماذا نحتاج .. لماذا نحتاج .. لماذا + +83 +00:07:10,520 --> 00:07:10,600 +.. لماذا نحتاج .. لماذا نحتاج .. لماذا نحتاج .. + +84 +00:07:10,600 --> 00:07:11,560 +لماذا نحتاج .. لماذا نحتاج .. لماذا نحتاج .. لماذا + +85 +00:07:11,560 --> 00:07:12,840 +نحتاج .. لماذا نحتاج .. لماذا نحتاج .. لماذا نحتاج + +86 +00:07:12,840 --> 00:07:15,900 +.. لماذا نحتاج .. لماذا نحتاج .. لماذا نحتاج .. + +87 +00:07:15,900 --> 00:07:23,240 +لماذا نحتاج .. لماذا + +88 +00:07:23,240 --> 00:07:31,040 +نحتاج .. لماذا ن + +89 +00:07:31,230 --> 00:07:34,170 +Therefore, we need to learn from our mistakes + +90 +00:07:34,170 --> 00:07:37,410 +because as we said that the variance analysis will + +91 +00:07:37,410 --> 00:07:43,250 +point us onto what went wrong with the + +92 +00:07:43,250 --> 00:07:46,110 +organization, what went wrong with the processes + +93 +00:07:46,110 --> 00:07:48,990 +within the organization Therefore, we need to + +94 +00:07:48,990 --> 00:07:52,590 +understand what were what were the causes of these + +95 +00:07:52,590 --> 00:07:56,870 +variances and also we need to learn from our + +96 +00:07:56,870 --> 00:08:01,180 +mistakes and try to correctthese causes or correct + +97 +00:08:01,180 --> 00:08:04,660 +these problems therefore two things other than + +98 +00:08:04,660 --> 00:08:08,540 +performance evaluation learning or organizational + +99 +00:08:08,540 --> 00:08:12,880 +learning we need to learn from our mistakes number + +100 +00:08:12,880 --> 00:08:18,240 +two is taking corrective actions which is the + +101 +00:08:18,240 --> 00:08:26,840 +controlling part of any managerial decision any + +102 +00:08:26,840 --> 00:08:32,920 +questions?نمبر ستة + +103 +00:08:32,920 --> 00:08:49,120 +اذهب لهذا الموضوع كما + +104 +00:08:49,120 --> 00:08:58,830 +رأينا قبل قليلpurchased a lower quality direct + +105 +00:08:58,830 --> 00:09:07,670 +materials and it had a problemon our usage of + +106 +00:09:07,670 --> 00:09:11,410 +these direct materials, we used a lot more direct + +107 +00:09:11,410 --> 00:09:16,550 +materials than we had expected and of course this + +108 +00:09:16,550 --> 00:09:20,770 +decreased our first of all maybe quality of our + +109 +00:09:20,770 --> 00:09:25,410 +bikes, the second maybe or the second thing that + +110 +00:09:25,410 --> 00:09:33,650 +that was or thatبسبب هذه التغييرات أو بسبب تقليل + +111 +00:09:33,650 --> 00:09:41,190 +في القوة هي تغيير الاستفادة وهو استخدام المادة + +112 +00:09:41,190 --> 00:09:47,330 +أكتر من المتوقع لذلك ماهي المشكلة الأخرى خارج هذه + +113 +00:09:47,330 --> 00:09:51,950 +المشكلة التي قلناها فقط ماهي المشكلة المستقبلية + +114 +00:09:51,950 --> 00:09:54,450 +التي يمكن أن تكون هنا + +115 +00:09:56,900 --> 00:10:00,640 +Quality is low in the country because they cannot + +116 +00:10:00,640 --> 00:10:05,020 +go to other suppliers Excellent excellent + +117 +00:10:05,020 --> 00:10:08,100 +excellent therefore decrease in the quality of the + +118 +00:10:08,100 --> 00:10:10,500 +direct materials may cause the decrease in the + +119 +00:10:10,500 --> 00:10:14,400 +quality of the product itself Decreasing the + +120 +00:10:14,400 --> 00:10:20,420 +product may achieve or let us say may affect our + +121 +00:10:20,420 --> 00:10:27,810 +sales figuresالشركات لن تشتري مصادرنا ولكنها ستشتر + +122 +00:10:27,810 --> 00:10:30,290 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +123 +00:10:30,290 --> 00:10:33,530 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +124 +00:10:33,530 --> 00:10:34,570 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +125 +00:10:34,570 --> 00:10:34,930 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +126 +00:10:34,930 --> 00:10:36,390 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +127 +00:10:36,390 --> 00:10:47,270 +مصادر مصادر مin play if we stayed or if the + +128 +00:10:47,270 --> 00:10:52,530 +purchasing manager did actually change from the + +129 +00:10:52,530 --> 00:10:57,590 +supplier or the higher quality materials to a + +130 +00:10:57,590 --> 00:11:00,730 +lower quality materialsand they will lose their + +131 +00:11:00,730 --> 00:11:05,130 +reputation that they are producing high quality + +132 +00:11:05,130 --> 00:11:09,030 +products excellent excellent they will lose their + +133 +00:11:09,030 --> 00:11:13,190 +reputation of having high quality products which + +134 +00:11:13,190 --> 00:11:19,920 +will damage their brand nameon the long run يعني + +135 +00:11:19,920 --> 00:11:24,100 +we might not have this big effect on our sales + +136 +00:11:24,100 --> 00:11:27,960 +figures on the short run but on the long run if .. + +137 +00:11:27,960 --> 00:11:32,620 +if the customers now + +138 +00:11:34,490 --> 00:11:43,090 +تعتبر هذه الشركة تكون قيمة أقل من قيمة السوق أو + +139 +00:11:43,090 --> 00:11:48,690 +قيمة أقل من دعنا نقول المشاركين، لذلك هذا سيؤثر + +140 +00:11:48,690 --> 00:11:54,350 +على مجموعات التسويق للعمل في هذه المؤسسة، هذا + +141 +00:11:54,350 --> 00:11:58,470 +مشكلة أخرى، مشكلة أخرى؟ أو مشكلة أخرى التي قد تكون + +142 +00:11:58,470 --> 00:12:00,650 +في المستقبل لهذه المؤسسة؟ + +143 +00:12:12,330 --> 00:12:18,630 +يعني they .. they have let us sayمستخدم، مستخدم، + +144 +00:12:18,630 --> 00:12:25,070 +أو دعنا نقول مزار يستخدم .. او شركة تستخدم لتشتري + +145 +00:12:25,070 --> 00:12:31,250 +منهم مع مع مع عدد عالي، دعنا نقول، أو مع مع عدد + +146 +00:12:31,250 --> 00:12:38,470 +عالي من الوحوش في .. في .. او يشتري عدد عالي من .. + +147 +00:12:38,470 --> 00:12:42,350 +عدد من الوحوش، لذلكwhich is the same point that we + +148 +00:12:42,350 --> 00:12:45,270 +said that we are going to decrease or we are going + +149 +00:12:45,270 --> 00:12:49,110 +to affect that we are going to decrease the amount + +150 +00:12:49,110 --> 00:12:52,610 +of sales figures because of the lower of or the + +151 +00:12:52,610 --> 00:12:55,730 +lowering of the quality therefore it is the same + +152 +00:12:55,730 --> 00:13:00,280 +point losing the market sharelosing new contracts + +153 +00:13:00,280 --> 00:13:03,240 +excellent which is the same thing يعني we are not + +154 +00:13:03,240 --> 00:13:07,500 +going to have the same number of units sold as + +155 +00:13:07,500 --> 00:13:10,080 +before because our quality decreased + +156 +00:13:16,180 --> 00:13:19,080 +Our expectation it wasn't there but our + +157 +00:13:19,080 --> 00:13:23,520 +expectation is that according to our quality + +158 +00:13:23,520 --> 00:13:27,160 +according to our standard quality we have an + +159 +00:13:27,160 --> 00:13:29,760 +expectation for the future for instance according + +160 +00:13:29,760 --> 00:13:33,480 +to our quality according to our good quality we + +161 +00:13:33,480 --> 00:13:37,040 +had in mind that the sales would increase each + +162 +00:13:37,040 --> 00:13:41,390 +year by ten percent for instanceلذلك نعتبر أننا قد + +163 +00:13:41,390 --> 00:13:45,910 +نحصل على شركة عامة في السوق، لماذا؟ لأننا لدينا + +164 +00:13:45,910 --> 00:13:50,230 +أشياء عالية جدًا، ولكن إذا كانت قيمة الأشياء + +165 +00:13:50,230 --> 00:13:57,200 +تتخلص، فسيكون هناك تأثير على مجموعات السوقلن يكون + +166 +00:13:57,200 --> 00:14:01,400 +هناك إزالة من 10% ولكن ربما إزالة من 20% في السوق + +167 +00:14:01,400 --> 00:14:06,200 +في السنوات المقبلة أو السنوات المقبلة، لذلك هو نفس + +168 +00:14:06,200 --> 00:14:09,280 +الموضوع أننا سنخسر المشاركة السوقية، لسنا نقول + +169 +00:14:09,280 --> 00:14:12,980 +إننا سنخسر فقط المشاركة السوقية لسنة هذه، لكننا + +170 +00:14:12,980 --> 00:14:19,040 +سنقول إننا سنخسر المشاركة السوقية ليس فقط لسنة + +171 +00:14:19,040 --> 00:14:22,480 +هذه، لكن أيضًا لسنة المقبلة. ربما يكون هناك + +172 +00:14:22,480 --> 00:14:28,360 +تغييراتممتاز، سيكون لدينا الكثير من الاتصالات، + +173 +00:14:28,360 --> 00:14:33,380 +الكثير من المستخدمين يشتروا باعتبار أن هذا لديه + +174 +00:14:33,380 --> 00:14:37,320 +قوة عالية، على سبيل المثال أو لديه قوة عالية أكتر + +175 +00:14:37,320 --> 00:14:44,240 +من المقابلين و بعد شرح هذا البرنامج، سيكون مفاجئًا + +176 +00:14:44,240 --> 00:14:48,480 +أن يعرف أن هذاProduct is not as what it seems is + +177 +00:14:48,480 --> 00:14:52,900 +not as advertised for instance Therefore this goes + +178 +00:14:52,900 --> 00:14:55,260 +to the problem or the same problem that we are + +179 +00:14:55,260 --> 00:14:58,360 +going to lose market share We are going to affect, + +180 +00:14:58,820 --> 00:15:01,200 +we are going to decrease, we are going to diminish + +181 +00:15:01,200 --> 00:15:06,680 +our market share or the ability to sell our + +182 +00:15:06,680 --> 00:15:10,600 +products What else? Yes + +183 +00:15:18,340 --> 00:15:24,220 +of course decreasing the sales will affect our + +184 +00:15:24,220 --> 00:15:30,670 +profit margin therefore decreasing the salesسوف + +185 +00:15:30,670 --> 00:15:36,330 +يؤثر على أننا سنحصل على نقطة اقل من الاختلافات + +186 +00:15:36,330 --> 00:15:40,890 +بالطبع نقطة اقل من الاختلافات التي ستأخذها في + +187 +00:15:40,890 --> 00:15:44,190 +مدرسة + +188 +00:15:44,190 --> 00:15:47,350 +التعامل بالمعرفة ان شاء الله ولكن حتى الآن يجب أن + +189 +00:15:47,350 --> 00:15:51,570 +نفهم أن اقل المعدد من المجموعات اللي تمتلكها سوف + +190 +00:15:51,570 --> 00:15:56,190 +يؤثر على النمو الذي يمكن أن يكون حصل أو كان من + +191 +00:15:56,190 --> 00:16:04,470 +المتوقع أن يكون حصلis or needs to be considered if + +192 +00:16:04,470 --> 00:16:09,470 +this organization switch from a supplier to + +193 +00:16:09,470 --> 00:16:13,030 +another supplier and found out that there is a + +194 +00:16:13,030 --> 00:16:17,990 +problem with the new materials switching back to + +195 +00:16:17,990 --> 00:16:22,840 +the old supplier is not as easy as we thinkbecause + +196 +00:16:22,840 --> 00:16:27,280 +for instance the old supplier used to sell for + +197 +00:16:27,280 --> 00:16:31,520 +instance one million pounds of titanium + +198 +00:16:33,820 --> 00:16:41,100 +لكن الآن عندما تغيّرنا إلى مستخدم آخر و بالطبع كنا + +199 +00:16:41,100 --> 00:16:45,680 +نحصل على على سبيل المثال £20,000 من هذا المستخدم، + +200 +00:16:45,680 --> 00:16:51,180 +لذلك هذا £20,000 لن يبقى في مخزين هذا المستخدم، + +201 +00:16:51,180 --> 00:16:58,050 +فقط ينتظرنا أن نذهب و نشتريهم، المستخدم القديموهي + +202 +00:16:58,050 --> 00:17:03,310 +تبحث عن شركات اخرى او مستخدمات اخرى لتشتري الـ £20 + +203 +00:17:03,310 --> 00:17:11,030 +,000. على سبيل المثال، الـ £1,000,000 اللي كان يتم + +204 +00:17:11,030 --> 00:17:15,610 +شرحه من هذا المستخدم القديم سيبقى نفسه، £1,000,000 + +205 +00:17:15,610 --> 00:17:20,610 +اللي تم شرحه من هذا المستخدم القديمTherefore if + +206 +00:17:20,610 --> 00:17:23,390 +I'm going to switch back because of some of the + +207 +00:17:23,390 --> 00:17:25,950 +problems in the quality, if I'm going to switch + +208 +00:17:25,950 --> 00:17:29,750 +back I'm going to find out that this old supplier + +209 +00:17:29,750 --> 00:17:33,910 +that I used to make business with had sold the + +210 +00:17:33,910 --> 00:17:38,010 +twenty thousand pounds that I'm used to get from + +211 +00:17:38,010 --> 00:17:43,320 +him to another customerلذلك سأخسر علاقتي مع هذا + +212 +00:17:43,320 --> 00:17:48,620 +المدفع الذي كنت أبنيه لعامين، هذا مشكلة كبيرة التي + +213 +00:17:48,620 --> 00:17:54,640 +يجب أن نعتبرها عندما نتقل بين المدفعين. طبعاً + +214 +00:17:54,640 --> 00:18:00,080 +سيكون قاسيًا لأننا الآن نذهب أو نحتاج أولاً لبحث + +215 +00:18:00,080 --> 00:18:07,180 +عن مدفع جديد يمنحنا نفس السعر مع نفس القوة ومن ثم + +216 +00:18:07,180 --> 00:18:11,850 +سنبني هذه العلاقةuntil it reaches to the + +217 +00:18:11,850 --> 00:18:14,370 +relationship that was with the old supplier + +218 +00:18:14,370 --> 00:18:18,970 +therefore of course it would be costly or it would + +219 +00:18:18,970 --> 00:18:23,170 +cost the organization money in switching between + +220 +00:18:23,170 --> 00:18:27,270 +different suppliers by this we have finished + +221 +00:18:27,270 --> 00:18:31,650 +problem seven thirty four now we are going to + +222 +00:18:31,650 --> 00:18:36,370 +start with problem seven thirty five seven thirty + +223 +00:18:36,370 --> 00:18:39,670 +five problem seven thirty five + +224 +00:18:54,010 --> 00:18:56,950 +Diet manufacturing labor and diet material + +225 +00:18:56,950 --> 00:19:02,470 +variances، ميزة دائمة، في إمكان تلو دي أدابة، مورو + +226 +00:19:02,470 --> 00:19:08,010 +باي سورف بورت مانفكشوريس فايبر بلاي سورف بورت، ال + +227 +00:19:08,010 --> 00:19:10,370 +standard cost of diet material and diet + +228 +00:19:10,370 --> 00:19:13,770 +manufacturing labor is two hundred and twenty five + +229 +00:19:13,770 --> 00:19:21,100 +dollar per boardهذه 225 دولار وهذه داية + +230 +00:19:35,240 --> 00:19:43,780 +لذلك يجب أن نكون حذرين و لا نعتقد أن هذا 225 دولار + +231 +00:19:43,780 --> 00:19:49,360 +هو فقط للمواد الواضحة أو هو فقط للعمل الواضح، إنه + +232 +00:19:49,360 --> 00:19:53,560 +لكلا الامرين، لذلك هذا هو المال على جمعية للمواد + +233 +00:19:53,560 --> 00:19:57,480 +الواضحة و لعمل الواضح و بالطبع باعتبار السؤال + +234 +00:19:57,480 --> 00:20:02,720 +سيقدموا لنا بعض التفاصيلهذا يحتوي على 30 كيلوغرام + +235 +00:20:02,720 --> 00:20:08,520 +من مادة دائرة في قيمة مادة دائرة في قيمة مادة + +236 +00:20:08,520 --> 00:20:16,480 +دائرة في 3 دولار في 1 كيلوغرام و 9 + +237 +00:20:16,480 --> 00:20:23,460 +ساعات من عملية مصنع دائرة في قيمة مادة دائرة في 15 + +238 +00:20:23,460 --> 00:20:25,240 +دولار في 1 ساعة + +239 +00:20:28,580 --> 00:20:31,720 +therefore these are the standard prices and + +240 +00:20:31,720 --> 00:20:36,460 +standard quantities found are additional data for + +241 +00:20:36,460 --> 00:20:41,860 +the months of July units completed by therefore + +242 +00:20:41,860 --> 00:20:49,120 +these are the actual amounts units produced yes + +243 +00:20:49,120 --> 00:20:55,640 +how much? 175 hundred million yes direct material + +244 +00:20:55,640 --> 00:20:56,000 +purchase + +245 +00:21:02,770 --> 00:21:06,590 +one thousand nine hundred one hundred ninety + +246 +00:21:06,590 --> 00:21:11,850 +thousand one hundred ninety thousand pounds cost + +247 +00:21:11,850 --> 00:21:18,050 +of direct material brochure five + +248 +00:21:18,050 --> 00:21:24,210 +hundred seventy nine thousand five hundred five + +249 +00:21:24,210 --> 00:21:26,910 +hundred seventy nine thousand five hundred yes + +250 +00:21:26,910 --> 00:21:28,910 +actual direct transaction labor hours + +251 +00:21:33,650 --> 00:21:45,230 +49000 hours 49000 hours actually دائرة بيبقى yes + +252 +00:21:45,230 --> 00:21:48,570 +139900 + +253 +00:21:48,570 --> 00:22:00,830 +900 دائرة بيبقى efficiency bias yes + +254 +00:22:00,830 --> 00:22:01,470 +1500 + +255 +00:22:07,810 --> 00:22:12,470 +favorable there were no beginning inventories + +256 +00:22:12,470 --> 00:22:15,150 +therefore there is no beginning inventories + +257 +00:22:15,150 --> 00:22:17,950 +therefore we are going to neglect that we might + +258 +00:22:17,950 --> 00:22:21,170 +have any beginning inventory for the direct + +259 +00:22:21,170 --> 00:22:24,990 +materials of course yes request number one compute + +260 +00:22:24,990 --> 00:22:27,650 +direct transaction labor variance for the moment + +261 +00:22:27,650 --> 00:22:30,790 +therefore we need to calculate + +262 +00:22:33,370 --> 00:22:36,670 +وهو الـ Direct Manufacturing Labor Variances عندما + +263 +00:22:36,670 --> 00:22:40,030 +يقول الـ Direct Manufacturing Labor Variances لذلك + +264 +00:22:40,030 --> 00:22:43,850 +هو محدد لأحد الأجهزة التي هي Direct Manufacturing + +265 +00:22:43,850 --> 00:22:47,670 +Labor لذلك نحن جميعا نعرف أن الـ Variance لـ + +266 +00:22:47,670 --> 00:22:51,790 +Direct Manufacturing Labor هي إما مقارنة السعر أو + +267 +00:22:51,790 --> 00:22:54,990 +مقارنة النجاة لذلك يجب أن نقوم بعمل عملية عملية + +268 +00:22:54,990 --> 00:22:55,530 +عملية عملية عملية عملية عملية عملية عملية عملية + +269 +00:22:55,530 --> 00:22:57,610 +عملية عملية عملية عملية عملية عملية عملية عملية + +270 +00:22:57,610 --> 00:22:59,850 +عملية عملية عملية عملية عملية عملية عملية عملية + +271 +00:22:59,850 --> 00:22:59,910 +عملية عملية عملية عملية عملية عملية عملية عملية + +272 +00:22:59,910 --> 00:23:02,610 +عملية عملية عملية عملية عملية عملية + +273 +00:23:04,540 --> 00:23:10,540 +the actual price multiplied by the actual quantity + +274 +00:23:10,540 --> 00:23:20,560 +with the budgeted price multiplied by the actual + +275 +00:23:20,560 --> 00:23:25,700 +quantity of course the comparison between these + +276 +00:23:25,700 --> 00:23:30,940 +two would be only because of the difference + +277 +00:23:30,940 --> 00:23:33,240 +between the actual price and the budgeted price + +278 +00:23:33,970 --> 00:23:37,810 +وأخيرًا، يجب أن نحصل على قيمة مفرومة، وهي قيمة + +279 +00:23:37,810 --> 00:23:45,690 +مفرومة بقيمة مفرومة بقيمة مفرومة بالطبع قيمة + +280 +00:23:45,690 --> 00:23:51,230 +مفرومة بالطبع للخروج الحقيقي من 5500 مجموعات، لا + +281 +00:23:51,230 --> 00:23:57,690 +تنسى هذا، لا تتخلص أو تتزوج بين القيمة المفرومة + +282 +00:23:57,690 --> 00:24:01,330 +بالطبع للقيمة المفرومة والقيمة المفرومة، دائمًا + +283 +00:24:03,950 --> 00:24:10,010 +نحن نتحدث عن او نحن نعتبر المعدد الحقيقي من + +284 +00:24:10,010 --> 00:24:12,510 +المجموعات التي تم تصميمها وما إذا كنا نتحدث عن + +285 +00:24:12,510 --> 00:24:19,510 +المعدد 3 2 أو 1 نحن مهتمين بالمعدد 5500 مجموعات، + +286 +00:24:19,510 --> 00:24:25,910 +لذلك ما هو السعر الحقيقي وما هو السعر الحقيقي + +287 +00:24:26,670 --> 00:24:32,510 +القيمة .. طبعاً أعطونا المقاومة .. أعطونا المقاومة + +288 +00:24:32,510 --> 00:24:39,450 +بالمقاومة من 739900 .. هذا هو مجموعة عملية عملية + +289 +00:24:39,450 --> 00:24:40,310 +عملية عملية عملية عملية عملية عملية عملية عملية + +290 +00:24:40,310 --> 00:24:42,590 +عملية عملية عملية عملية عملية عملية عملية عملية + +291 +00:24:42,590 --> 00:24:45,090 +عملية عملية عملية عملية عملية عملية عملية عملية + +292 +00:24:45,090 --> 00:24:46,030 +عملية عملية عملية عملية عملية عملية عملية عملية + +293 +00:24:46,030 --> 00:24:53,710 +عملية عملية عملية عملية عملية عملية عملية عملية + +294 +00:24:53,710 --> 00:24:53,910 +ع + +295 +00:25:01,490 --> 00:25:05,790 +هو عمل مصادر عمل مصادر مصادر عمل مصادر عمل مصادر + +296 +00:25:05,790 --> 00:25:09,290 +عمل مصادر عمل مصادر عمل مصادر عمل مصادر عمل مصادر + +297 +00:25:09,290 --> 00:25:14,210 +عمل مصادر عمل مصادر عمل مصادر عمل مصادر + +298 +00:25:14,210 --> 00:25:19,970 +عمل مصادر عمل مصادر عمل مصادر عمل مصادر عمل مصادر + +299 +00:25:19,970 --> 00:25:20,370 +عمل مصادر عمل مصادر عمل مصادر عمل مصادر عمل مصادر + +300 +00:25:20,370 --> 00:25:21,070 +عمل مصادر عمل مصادر عمل مصادر عمل مصادر عمل مصادر + +301 +00:25:21,070 --> 00:25:26,830 +عمل مصادر عمل مصادر عمل + +302 +00:25:26,830 --> 00:25:31,710 +مصادر عو لدينا عدد الساعات لذلك اختلط عدد الساعات + +303 +00:25:31,710 --> 00:25:37,090 +مع عدد الساعات نحن سنحصل على السعر أو السعر على + +304 +00:25:37,090 --> 00:25:40,230 +ساعة 15.1. + +305 +00:25:47,390 --> 00:25:53,710 +الآن يجب أن نعتبرالسعر المدفع المدفع المدفع المدفع + +306 +00:25:53,710 --> 00:25:55,730 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +307 +00:25:55,730 --> 00:25:57,430 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +308 +00:25:57,430 --> 00:26:01,770 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +309 +00:26:01,770 --> 00:26:02,970 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +310 +00:26:02,970 --> 00:26:03,390 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +311 +00:26:03,390 --> 00:26:04,030 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +312 +00:26:04,030 --> 00:26:07,270 +المدفع + +313 +00:26:07,270 --> 00:26:11,330 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +314 +00:26:11,330 --> 00:26:11,430 +المدفع + +315 +00:26:21,550 --> 00:26:32,330 +بالتالي سيكون المجموعة 735000$ والقيم + +316 +00:26:32,330 --> 00:26:34,250 +المجموعة المجموعة المجموعة المجموعة المجموعة + +317 +00:26:34,250 --> 00:26:35,850 +المجموعة المجموعة المجموعة المجموعة المجموعة + +318 +00:26:35,850 --> 00:26:38,430 +المجموعة المجموعة المجموعة المجموعة المجموعة + +319 +00:26:38,430 --> 00:26:38,850 +المجموعة المجموعة المجموعة المجموعة المجموعة + +320 +00:26:38,850 --> 00:26:39,350 +المجموعة المجموعة المجموعة المجموعة المجموعة + +321 +00:26:39,350 --> 00:26:39,630 +المجموعة المجموعة المجموعة المجموعة المجموعة + +322 +00:26:39,630 --> 00:26:45,290 +المجمومع المقدمة كمية كما .. كما .. كما .. كما .. + +323 +00:26:45,290 --> 00:26:46,270 +كما .. كما .. كما .. كما .. كما .. كما .. كما .. + +324 +00:26:46,270 --> 00:26:46,730 +كما .. كما .. كما .. كما .. كما .. كما .. كما .. + +325 +00:26:46,730 --> 00:26:47,190 +كما .. كما .. كما .. كما .. كما .. كما .. كما .. + +326 +00:26:47,190 --> 00:26:47,410 +كما .. كما .. كما .. كما .. كما .. كما .. كما .. + +327 +00:26:47,410 --> 00:26:47,450 +كما .. كما .. كما .. كما .. كما .. كما .. كما .. + +328 +00:26:47,450 --> 00:26:48,430 +كما .. كما .. كما .. كما .. كما .. كما .. كما .. + +329 +00:26:48,430 --> 00:26:50,270 +كما .. كما .. كما .. كما .. كما .. كما .. كما .. + +330 +00:26:50,270 --> 00:26:51,310 +كما .. كما .. كما .. كما .. كما .. كما .. كما .. + +331 +00:26:51,310 --> 00:26:53,510 +كما .. كما .. كما .. كما .. كما .. كما .. كما .. + +332 +00:26:53,510 --> 00:27:00,390 +كما .. كما .. كما .. كما .. + +333 +00:27:00,390 --> 00:27:01,510 +كما .. + +334 +00:27:14,360 --> 00:27:24,220 +و42500. بالطبع التقارير بين هذين الاثنين ستعطينا + +335 +00:27:24,220 --> 00:27:29,240 +مقارنة السعر والتقارير بين هذين الاثنين ستعطينا + +336 +00:27:29,240 --> 00:27:34,330 +مقارنة التسريب. كما نستطيع أن نرى هنايجب علينا أن + +337 +00:27:34,330 --> 00:27:44,370 +نقرر 735000، لكن في الواقع نقرر 739000، لذلك نقرر + +338 +00:27:44,370 --> 00:27:49,730 +أكتر من المتوقع، لذلك هذا مقارنة قيمة غير مفيدة، + +339 +00:27:49,730 --> 00:27:57,110 +الاختلاف بين الاثنين هو 4900$، وهو قيمة مفيدة + +340 +00:27:57,110 --> 00:27:57,470 +بالطبع + +341 +00:28:01,880 --> 00:28:05,180 +we should have incurred seven hundred and forty + +342 +00:28:05,180 --> 00:28:07,820 +two thousand five hundred according to our + +343 +00:28:07,820 --> 00:28:11,780 +budgeted quantity but actually we incurred only + +344 +00:28:11,780 --> 00:28:14,340 +seven hundred and thirty five thousand according + +345 +00:28:14,340 --> 00:28:18,480 +to our actual quantity therefore we incurred less + +346 +00:28:18,480 --> 00:28:24,360 +cost therefore this is a favorable variance the + +347 +00:28:24,360 --> 00:28:28,160 +difference between the two is seven thousand five + +348 +00:28:28,160 --> 00:28:33,670 +hundred dollarsوهي الـ Efficiency Variance. + +349 +00:28:35,710 --> 00:28:40,950 +هل لديك أسئلة؟ كما نستطيع أن نرى، الواقع هو نفسه. + +350 +00:28:41,690 --> 00:28:45,650 +إذا كنا نتكلم عن العمل المصطلح الوطني، إذا كنا + +351 +00:28:45,650 --> 00:28:50,530 +نتكلم عن المواد الوطنية، كل الاناليز أو الواقع أو + +352 +00:28:50,530 --> 00:28:54,870 +الواقع من الاناليز الوطنية هو دائما نفسه. إنه + +353 +00:28:54,870 --> 00:29:01,410 +يتكرر نفسه مرة ومرة أخرى.بس بالطبع الاناليز + +354 +00:29:03,730 --> 00:29:07,290 +التخطيط .. يعني .. we .. we do not have any + +355 +00:29:07,290 --> 00:29:09,890 +problems in .. in the calculation التخطيط بسهولة + +356 +00:29:09,890 --> 00:29:12,030 +ولكن الanalysis .. we need to consider the + +357 +00:29:12,030 --> 00:29:14,310 +analysis and the relations of course as we said + +358 +00:29:14,310 --> 00:29:16,870 +between the different variances and we need to + +359 +00:29:16,870 --> 00:29:21,210 +consider what is the goals of the variance + +360 +00:29:21,210 --> 00:29:24,650 +analysis in order to perform .. to evaluate + +361 +00:29:24,650 --> 00:29:29,370 +performance in order to learn in order to make + +362 +00:29:29,370 --> 00:29:33,030 +corrective actions and so on .. thereforeالتفكير + +363 +00:29:33,030 --> 00:29:42,110 +في هذه التفكيرات هي أهم شيء أو تفكير هذه التفكيرات + +364 +00:29:42,110 --> 00:29:47,750 +هي أهم موقع تفكير أي تفكير تفكير تفكير تفكير تفكير + +365 +00:29:47,750 --> 00:29:49,150 +تفكير تفكير تفكير تفكير تفكير تفكير تفكير تفكير + +366 +00:29:49,150 --> 00:29:49,350 +تفكير تفكير تفكير تفكير تفكير تفكير تفكير تفكير + +367 +00:29:49,350 --> 00:29:50,690 +تفكير تفكير تفكير تفكير تفكير تفكير تفكير تفكير + +368 +00:29:50,690 --> 00:29:51,230 +تفكير تفكير + +369 +00:30:00,970 --> 00:30:06,210 +القادة الحقيقية نحتاج لنقلق القادة الحقيقية من + +370 +00:30:06,210 --> 00:30:12,330 +المواد الواضحة التي تم استخدامها، صحيح؟ و بالطبع، + +371 +00:30:12,330 --> 00:30:16,050 +باعتبار السؤال الذي نستطيع أن نرى هنا، أعطونا + +372 +00:30:16,050 --> 00:30:22,650 +الـEfficiency Variance، أعطونا القادة + +373 +00:30:22,650 --> 00:30:31,900 +الحقيقية باعتبار خمس ألف وخمس ألف جانب،عن طريق + +374 +00:30:31,900 --> 00:30:35,020 +التخطيط، كيف يمكننا تخطيط المادة الحقيقية، ماذا + +375 +00:30:35,020 --> 00:30:43,220 +تعتقد؟ نعم، + +376 +00:30:43,220 --> 00:30:48,060 +كيف يمكننا تخطيط المادة الحقيقية من المواد + +377 +00:30:48,060 --> 00:30:53,380 +المستخدمة، وكما نستطيع أن نرى هنا أن .. + +378 +00:31:01,530 --> 00:31:06,070 +excellent excellent therefore according according + +379 +00:31:06,070 --> 00:31:10,230 +to our questionنحن نعرف أن لدينا مصادر مبادرة ميزة + +380 +00:31:10,230 --> 00:31:16,490 +افعالية بقدر 1500 ميزة مبادرة مفضلة، صحيح؟ لذلك، + +381 +00:31:16,490 --> 00:31:20,710 +هذا هو الموضوع الأول، الموضوع الثاني نحن نعرف أن + +382 +00:31:20,710 --> 00:31:25,490 +المصادر المبادرة تستخدم أكثر من 30 رجال مع قيمة + +383 +00:31:25,490 --> 00:31:30,410 +عامة من 3 دولار باقرار 5500 ميزة مبادرة مبادرة، + +384 +00:31:30,410 --> 00:31:35,620 +وهي المقاومة باقرار مجموعتناtherefore the + +385 +00:31:35,620 --> 00:31:38,420 +difference between the flexible budget which is + +386 +00:31:38,420 --> 00:31:42,440 +the third column and the second column is the + +387 +00:31:42,440 --> 00:31:47,250 +efficiency varianceSo we could calculate the + +388 +00:31:47,250 --> 00:31:50,310 +amount according to our second column which is the + +389 +00:31:50,310 --> 00:31:54,030 +actual quantity multiplied by the budgeted price + +390 +00:31:54,030 --> 00:31:56,810 +Correct؟ We know the budgeted price so we can + +391 +00:31:56,810 --> 00:32:00,650 +calculate the actual quantity Correct؟ Therefore + +392 +00:32:00,650 --> 00:32:03,530 +we are going to do the same analysis but we are + +393 +00:32:03,530 --> 00:32:06,350 +not going to do the analysis or the calculation + +394 +00:32:06,350 --> 00:32:11,010 +from A to B, we are going to make it from B to A + +395 +00:32:11,970 --> 00:32:22,670 +لذلك في الرقم 2 القيم الحقيقية المضمونة + +396 +00:32:22,670 --> 00:32:28,530 +بالقيم المجلدية و + +397 +00:32:28,530 --> 00:32:32,650 +بالطبع القيم المجلدية للخروج الحقيقي المضمون + +398 +00:32:32,650 --> 00:32:37,890 +بالقيم المجلدية للمواد الواضحة بالطبع لذلك القيم + +399 +00:32:37,890 --> 00:32:48,010 +المجلدية 30 رجالmultiplied by 5500 units correct + +400 +00:32:48,010 --> 00:32:52,530 +multiplied by the budgeted price or the standard + +401 +00:32:52,530 --> 00:32:56,070 +price which is three dollars therefore the amount + +402 +00:32:56,070 --> 00:33:04,970 +here could be or would be five thousand dollars + +403 +00:33:04,970 --> 00:33:13,230 +now the difference between this and this is whatis + +404 +00:33:13,230 --> 00:33:18,910 +the efficiency variance which is one thousand five + +405 +00:33:18,910 --> 00:33:24,070 +hundred dollars favorable correct + +406 +00:33:24,070 --> 00:33:27,270 +therefore what would be the amount in column + +407 +00:33:27,270 --> 00:33:33,730 +number twowill we add the amount or deduct the + +408 +00:33:33,730 --> 00:33:37,310 +amount if we have a favorable it means that the + +409 +00:33:37,310 --> 00:33:41,130 +actual quantity or this cost was less than the + +410 +00:33:41,130 --> 00:33:45,170 +expected cost that's why .. that's why we would + +411 +00:33:45,170 --> 00:33:49,250 +have a favorable variance it means that the actual + +412 +00:33:49,250 --> 00:33:53,110 +costs incurred according to the actual quantity + +413 +00:33:53,110 --> 00:33:57,430 +was larger than the expected cost that was + +414 +00:33:57,430 --> 00:33:59,670 +incurred because of the budgeted quantity + +415 +00:34:00,350 --> 00:34:04,550 +Therefore, 495000 + +416 +00:34:04,550 --> 00:34:10,390 +minus 1500 is 483500 + +417 +00:34:20,750 --> 00:34:27,870 +بالطبع 493500 ليس كمية حقيقية، يجب أن نتخيل كمية + +418 +00:34:27,870 --> 00:34:31,990 +حقيقية، لكي نتخيل كمية حقيقية، نعرف أن هذا الكلب + +419 +00:34:31,990 --> 00:34:38,290 +هو المزيد من كمية الحقيقية من قيمة التخطيط، هل + +420 +00:34:38,290 --> 00:34:42,750 +نعرف قيمة التخطيط؟ قيمة التخطيط باعتبارنا هو 3 + +421 +00:34:42,750 --> 00:34:43,290 +دولار + +422 +00:34:46,170 --> 00:34:49,530 +و لا نعرف المقادة الحقيقية، يجب أن نتخيل المقادة + +423 +00:34:49,530 --> 00:34:58,810 +الحقيقية، لذلك المقادة الحقيقية هي 493500 + +424 +00:34:58,810 --> 00:35:06,550 +÷ 3 يعني 164500 + +425 +00:35:06,550 --> 00:35:12,030 +رمز هذا هو المقادة الحقيقية + +426 +00:35:15,050 --> 00:35:19,250 +استخدام كمية من عملية عملية عملية عملية عملية + +427 +00:35:19,250 --> 00:35:20,910 +عملية عملية عملية عملية عملية عملية عملية عملية + +428 +00:35:20,910 --> 00:35:22,650 +عملية عملية عملية عملية عملية عملية عملية عملية + +429 +00:35:22,650 --> 00:35:22,850 +عملية عملية عملية عملية عملية عملية عملية عملية + +430 +00:35:22,850 --> 00:35:25,050 +عملية عملية عملية عملية عملية عملية عملية عملية + +431 +00:35:25,050 --> 00:35:25,470 +عملية عملية عملية عملية عملية عملية عملية عملية + +432 +00:35:25,470 --> 00:35:25,890 +عملية عملية عملية عملية عملية عملية عملية عملية + +433 +00:35:25,890 --> 00:35:40,670 +عملية عملية عمل + +434 +00:35:41,890 --> 00:35:51,350 +الـ 1500 دولار كانت مبقية من ثلاث دولار. هذا + +435 +00:35:51,350 --> 00:35:56,110 +سيجعلنا 500 ميلاد. 500 ميلاد. 500 ميلاد. 500 + +436 +00:35:56,110 --> 00:36:00,190 +ميلاد. 500 ميلاد. 500 ميلاد. 500 ميلاد. 500 ميلاد. + +437 +00:36:00,190 --> 00:36:01,590 +500 ميلاد. 500 ميلاد. 500 ميلاد. 500 ميلاد. 500 + +438 +00:36:01,590 --> 00:36:02,450 +ميلاد. + +439 +00:36:06,530 --> 00:36:10,910 +Excellent it means that the cost of the budgeted + +440 +00:36:10,910 --> 00:36:15,670 +quantity was more than the actual quantity by this + +441 +00:36:15,670 --> 00:36:20,090 +amount using the budgeted price therefore if we + +442 +00:36:20,090 --> 00:36:24,510 +divided the 1500 dollars by 3 dollars which is the + +443 +00:36:24,510 --> 00:36:27,650 +standard price or the budgeted price we would + +444 +00:36:27,650 --> 00:36:30,410 +actually calculate the difference between the + +445 +00:36:30,410 --> 00:36:33,270 +budgeted quantity and the actual quantity + +446 +00:36:33,270 --> 00:36:39,880 +thereforethis would be five hundred pounds of + +447 +00:36:39,880 --> 00:36:45,860 +course + +448 +00:36:45,860 --> 00:36:51,920 +this is not the actual quantity this is only the + +449 +00:36:51,920 --> 00:36:55,700 +difference between the actual quantity and the + +450 +00:36:55,700 --> 00:36:58,940 +budgeted quantity so what is the budgeted quantity + +451 +00:37:02,860 --> 00:37:06,180 +As we can see here five thousand five hundred + +452 +00:37:06,180 --> 00:37:09,200 +multiplied + +453 +00:37:09,200 --> 00:37:13,540 +by thirty which is one hundred and sixty five + +454 +00:37:13,540 --> 00:37:18,730 +thousand I think poundsthis is the budgeted and we + +455 +00:37:18,730 --> 00:37:24,570 +just said that the actual quantity is less by 500 + +456 +00:37:24,570 --> 00:37:27,370 +pounds why because we have a favorable variance + +457 +00:37:27,370 --> 00:37:30,150 +what do you mean by favorable that the actual is + +458 +00:37:30,150 --> 00:37:32,570 +less than the than the budgeted or than the + +459 +00:37:32,570 --> 00:37:38,390 +expected therefore if we know that the actual is + +460 +00:37:38,390 --> 00:37:42,550 +less by 500 pounds therefore the actual would be + +461 +00:37:46,550 --> 00:37:54,350 +القيمة 165 ألف كيلو جرام خلاص من 500 كيلو جرام فهو + +462 +00:37:54,350 --> 00:38:00,270 +164500 كيلو جرام فهو 164500 كيلو جرام فهو 164500 + +463 +00:38:00,270 --> 00:38:05,890 +كيلو جرام فهو 164500 كيلو جرام فهو 164500 كيلو + +464 +00:38:05,890 --> 00:38:05,910 +جرام فهو 164500 كيلو جرام فهو 164500 كيلو جرام فهو + +465 +00:38:05,910 --> 00:38:11,730 +164500 كيلو جرام فهو 164500 كيلو جرام فهو 164500 ك + +466 +00:38:13,800 --> 00:38:16,620 +Any questions? If you have questions please .. + +467 +00:38:16,620 --> 00:38:29,720 +please ask Number + +468 +00:38:29,720 --> 00:38:34,520 +three Calculate + +469 +00:38:34,520 --> 00:38:39,360 +the actual price they found in China in emailsof + +470 +00:38:39,360 --> 00:38:44,040 +course they need us to calculate the actual price + +471 +00:38:44,040 --> 00:38:47,480 +of purchasing direct materials it is so obvious + +472 +00:38:47,480 --> 00:38:51,580 +and so easy why because they gave us the quantity + +473 +00:38:51,580 --> 00:38:55,320 +that was purchased and they gave us the cost that + +474 +00:38:55,320 --> 00:39:03,080 +was purchased by therefore this costمع المزيد من + +475 +00:39:03,080 --> 00:39:07,240 +المواعي التي اشتريتها أو المواعي التي اشتريتها + +476 +00:39:07,240 --> 00:39:13,140 +بقيمة او بقيمة حقيقية، صحيح؟ لذلك، إذا قمنا + +477 +00:39:13,140 --> 00:39:19,940 +بتقسيمها إلى 579500 بقيمة 190000، فسنحصل على + +478 +00:39:19,940 --> 00:39:24,520 +القيمة الحقيقية للشركات التي اشتريتها + +479 +00:39:42,830 --> 00:39:50,790 +لذلك رقم ثلاثة هو السعر الحقيقي هو + +480 +00:39:50,790 --> 00:39:57,850 +خمس عشر و سبعة و نصف ألف ألف خمس + +481 +00:39:57,850 --> 00:40:02,690 +عشرة ملاعق مختلفة من أحد أحد أحد أحد أحد أحد أحد + +482 +00:40:02,690 --> 00:40:03,590 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +483 +00:40:03,590 --> 00:40:09,090 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +484 +00:40:09,090 --> 00:40:10,910 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +485 +00:40:10,910 --> 00:40:14,620 +أحد أحد أحد أحد أحد أحد أحد أthree point zero five + +486 +00:40:14,620 --> 00:40:29,220 +dollars per pound any questions number + +487 +00:40:29,220 --> 00:40:29,700 +four + +488 +00:40:33,370 --> 00:40:37,110 +the direct materials price variance. Therefore, + +489 +00:40:37,450 --> 00:40:40,210 +the direct materials price variance is the + +490 +00:40:40,210 --> 00:40:43,730 +difference between the actual price and the + +491 +00:40:43,730 --> 00:40:49,470 +budgeted price according to what? according to the + +492 +00:40:49,470 --> 00:40:56,400 +actual quantity what? used or purchasedبالطبع + +493 +00:40:56,400 --> 00:41:00,880 +عندما نتحدث عن تغيير السعر نحن نتحدث عن المادة + +494 +00:41:00,880 --> 00:41:05,520 +التي تم شرحها وعندما نتحدث عن تغيير الأفعال نحن + +495 +00:41:05,520 --> 00:41:10,420 +نتحدث عن المادة التي تم استخدامها في البرنامج، + +496 +00:41:10,420 --> 00:41:17,760 +لذلك لكي نحصل على تغيير السعر أو تغيير السعر + +497 +00:41:17,760 --> 00:41:23,770 +المادة التي تم شرحها نحتاج إلىبالطبع كمية اشتريت + +498 +00:41:23,770 --> 00:41:30,410 +مرتبطة بالقيمة الحقيقية التي تم إعطائها بمعدل + +499 +00:41:30,410 --> 00:41:42,150 +579500 ومقارنة مع كمية الحقيقية المرتبطة بالقيمة + +500 +00:41:42,150 --> 00:41:47,130 +الحجوزية لذلك 190000 + +501 +00:41:48,790 --> 00:41:55,830 +مع 3.05$ يعني 579500 + +502 +00:41:55,830 --> 00:42:03,630 +وهنا الواقعية هي 190000 pounds التي اشتريتها + +503 +00:42:03,630 --> 00:42:14,290 +بالطبع مع أسعار السياسة من 3$ يعني 570000 + +504 +00:42:14,290 --> 00:42:20,570 +$ لذلك الفرق بين هذينكما يمكننا أن نرى هنا، يجب أن + +505 +00:42:20,570 --> 00:42:26,190 +نكون قادرين على اعتمادنا 570، لكننا قادرين على + +506 +00:42:26,190 --> 00:42:31,170 +اعتمادنا 579500، لذلك قادرين على اعتمادنا أكتر من + +507 +00:42:31,170 --> 00:42:35,370 +الأسعار، لذلك هذه التغيير غير مناسب. الفرق هو + +508 +00:42:35,370 --> 00:42:43,530 +9500، هذا هو أسعار التغيير. بالطبع، يمكننا أن + +509 +00:42:43,530 --> 00:42:46,570 +نتخيل نفس المقاومة مباشرة. + +510 +00:42:50,860 --> 00:42:58,440 +بالمقارنة التالية التي ستجعلها + +511 +00:42:58,440 --> 00:43:04,060 +9500 وهي + +512 +00:43:04,060 --> 00:43:08,620 +نفس الشيء، هل + +513 +00:43:08,620 --> 00:43:09,380 +لديك أسئلة؟ + +514 +00:43:30,360 --> 00:43:34,520 +Any questions؟ By this we have finished our + +515 +00:43:34,520 --> 00:43:35,260 +discussion + +516 +00:43:41,910 --> 00:43:47,890 +سنبدأ بالقصة الأربعة الأربعة الأربعة الأربعة + +517 +00:43:47,890 --> 00:43:56,130 +الأربعة الأربعة الأربعة الأربعة الأربعة الأربعة + +518 +00:43:56,130 --> 00:44:04,970 +الأربعة + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/3WLalPIf1WY_raw.json b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/3WLalPIf1WY_raw.json new file mode 100644 index 0000000000000000000000000000000000000000..6b1a2b837056047d27267238a72ee820f04a6102 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/3WLalPIf1WY_raw.json @@ -0,0 +1 @@ +{"segments": [{"id": 1, "seek": 4086, "start": 21.4, "end": 40.86, "text": "We started the last time with the question 734 and we stopped at point number 4 So who can read again point number 4 in order to continue from where we stopped? 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{"id": 2, "seek": 6898, "start": 63.77, "end": 68.99, "text": "لذلك قررنا أن أحد أهداف", "tokens": [1211, 8848, 23275, 12174, 2288, 2288, 8315, 14739, 5551, 24401, 5551, 3224, 28259, 5172], "avg_logprob": -0.8296874920527141, "compression_ratio": 0.8571428571428571, "no_speech_prob": 1.1920928955078125e-07, "words": [{"start": 63.76999999999999, "end": 65.16999999999999, "word": "لذلك", "probability": 0.365142822265625}, {"start": 65.16999999999999, "end": 66.57, "word": " قررنا", "probability": 0.63226318359375}, {"start": 66.57, "end": 67.63, "word": " أن", "probability": 0.428955078125}, {"start": 67.63, "end": 68.05, "word": " أحد", "probability": 0.6224365234375}, {"start": 68.05, "end": 68.99, "word": " أهداف", "probability": 0.5426025390625}], "temperature": 1.0}, {"id": 3, "seek": 9069, "start": 76.75, "end": 90.69, "text": "السؤال الموجود هنا يسأل، هل يجب أن نركز على الانتجار والانتجار ونستخدم انتجار الانتجار كمصادمة أو مصادمة؟", "tokens": [6027, 3794, 33604, 6027, 9673, 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81.43, "end": 81.47, "word": " أن", "probability": 0.416015625}, {"start": 81.47, "end": 82.19, "word": " نركز", "probability": 0.8907877604166666}, {"start": 82.19, "end": 82.91, "word": " على", "probability": 0.86279296875}, {"start": 82.91, "end": 84.17, "word": " الانتجار", "probability": 0.50162353515625}, {"start": 84.17, "end": 84.17, "word": " والانتجار", "probability": 0.75341796875}, {"start": 84.17, "end": 85.01, "word": " ونستخدم", "probability": 0.700634765625}, {"start": 85.01, "end": 85.55, "word": " انتجار", "probability": 0.84783935546875}, {"start": 85.55, "end": 85.93, "word": " الانتجار", "probability": 0.9421875}, {"start": 85.93, "end": 88.67, "word": " كمصادمة", "probability": 0.4306396484375}, {"start": 88.67, "end": 88.85, "word": " أو", "probability": 0.421875}, {"start": 88.85, "end": 90.69, "word": " مصادمة؟", "probability": 0.5855224609375}], "temperature": 1.0}, {"id": 4, "seek": 10874, "start": 91.7, "end": 108.74, "text": "عن طريق التجارب لتجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب", "tokens": [3615, 1863, 23032, 16572, 4587, 16712, 7435, 9640, 3555, 5296, 2655, 7435, 9640, 3555, 6055, 7435, 9640, 3555, 6055, 7435, 9640, 3555, 6055, 7435, 9640, 3555, 6055, 7435, 9640, 3555, 6055, 7435, 9640, 3555, 6055, 7435, 9640, 3555, 6055, 7435, 9640, 3555, 6055, 7435, 9640, 3555, 6055, 7435, 9640, 3555, 6055, 7435, 9640, 3555, 6055, 7435, 9640, 3555], "avg_logprob": -0.49655721753330556, "compression_ratio": 3.6818181818181817, "no_speech_prob": 6.556510925292969e-07, "words": [{"start": 91.7, "end": 92.02, "word": "عن", "probability": 0.1959228515625}, {"start": 92.02, "end": 92.52, "word": " طريق", "probability": 0.8489583333333334}, {"start": 92.52, "end": 93.14, "word": " التجارب", "probability": 0.5208740234375}, {"start": 93.14, "end": 93.42, "word": " لتجارب", "probability": 0.605029296875}, {"start": 93.42, "end": 94.48, "word": " تجارب", "probability": 0.603790283203125}, {"start": 94.48, "end": 95.52, "word": " تجارب", "probability": 0.647186279296875}, {"start": 95.52, "end": 98.86, "word": " تجارب", "probability": 0.760650634765625}, {"start": 98.86, "end": 101.38, "word": " تجارب", "probability": 0.7913818359375}, {"start": 101.38, "end": 101.5, "word": " تجارب", "probability": 0.8348388671875}, {"start": 101.5, "end": 102.3, "word": " تجارب", "probability": 0.873291015625}, {"start": 102.3, "end": 102.7, "word": " تجارب", "probability": 0.896728515625}, {"start": 102.7, "end": 103.02, "word": " تجارب", "probability": 0.912353515625}, {"start": 103.02, "end": 103.04, "word": " تجارب", "probability": 0.9217529296875}, {"start": 103.04, "end": 105.4, "word": " تجارب", "probability": 0.92822265625}, {"start": 105.4, "end": 108.74, "word": " تجارب", "probability": 0.9359130859375}], "temperature": 1.0}, {"id": 5, "seek": 12985, "start": 110.93, "end": 129.85, "text": "هل نحتاج فقط لنقوم بالتركيز على تجارب الانتجار لنقوم بالتجارب على تجارب الانتجار؟ لماذا لا؟ نحتاج إفسارات، ليس فقط 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تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب ت", "tokens": [3555, 35457, 3555, 19446, 12174, 1211, 8315, 19753, 34740, 3714, 25720, 4724, 28814, 14851, 9778, 3215, 10943, 6055, 7435, 9640, 3555, 16712, 7435, 9640, 3555, 44945, 36178, 11296, 5296, 1863, 37495, 9566, 1829, 8315, 6055, 7435, 9640, 3555, 6055, 7435, 9640, 3555, 20328, 5016, 1829, 5016, 3660, 6055, 7435, 9640, 3555, 6055, 7435, 9640, 3555, 6055, 7435, 9640, 3555, 6055, 7435, 9640, 3555, 6055, 7435, 9640, 3555, 6055, 7435, 9640, 3555, 6055, 7435, 9640, 3555, 6055, 7435, 9640, 3555, 6055, 7435, 9640, 3555, 6055, 7435, 9640, 3555, 6055, 7435, 9640, 3555, 6055, 7435, 9640, 3555, 6055, 7435, 9640, 3555, 6055, 7435, 9640, 3555, 6055, 7435, 9640, 3555, 6055, 7435, 9640, 3555, 6055, 7435, 9640, 3555, 6055, 7435, 9640, 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we said between the different variances and we need to consider what is the goals of the variance analysis in order to perform .. to evaluate performance in order to learn in order to make corrective actions and so on .. therefore", "tokens": [6027, 2655, 9778, 9566, 1829, 9566, 4386, 37495, 22653, 4386, 321, 4386, 321, 360, 406, 362, 604, 2740, 294, 4386, 294, 264, 17108, 2423, 2655, 9778, 9566, 1829, 9566, 4724, 3794, 3224, 12610, 3660, 35525, 19452, 2423, 29702, 4642, 4386, 321, 643, 281, 1949, 264, 5215, 293, 264, 2299, 295, 1164, 382, 321, 848, 1296, 264, 819, 1374, 21518, 293, 321, 643, 281, 1949, 437, 307, 264, 5493, 295, 264, 21977, 5215, 294, 1668, 281, 2042, 4386, 281, 13059, 3389, 294, 1668, 281, 1466, 294, 1668, 281, 652, 3006, 488, 5909, 293, 370, 322, 4386, 4412], "avg_logprob": -0.31507731958762886, "compression_ratio": 1.7651821862348178, "no_speech_prob": 1.6093254089355469e-06, "words": [{"start": 1743.7299999999998, "end": 1744.37, "word": "التخطيط", "probability": 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therefore", "probability": 0.7041015625}], "temperature": 1.0}, {"id": 91, "seek": 221894, "start": 2194.78, "end": 2218.94, "text": "this would be five hundred pounds of course this is not the actual quantity this is only the difference between the actual quantity and the budgeted quantity so what is the budgeted quantity", "tokens": [11176, 576, 312, 1732, 3262, 8319, 295, 1164, 341, 307, 406, 264, 3539, 11275, 341, 307, 787, 264, 2649, 1296, 264, 3539, 11275, 293, 264, 4706, 292, 11275, 370, 437, 307, 264, 4706, 292, 11275], "avg_logprob": -0.11718750206960572, "compression_ratio": 1.7272727272727273, "no_speech_prob": 5.960464477539063e-08, "words": [{"start": 2194.78, "end": 2195.16, "word": "this", "probability": 0.55322265625}, {"start": 2195.16, "end": 2195.4, "word": " would", "probability": 0.97021484375}, {"start": 2195.4, "end": 2195.62, "word": " be", "probability": 0.962890625}, {"start": 2195.62, "end": 2195.98, "word": " five", "probability": 0.65234375}, {"start": 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"end": 2217.74, "word": " what", "probability": 0.97265625}, {"start": 2217.74, "end": 2217.92, "word": " is", "probability": 0.9599609375}, {"start": 2217.92, "end": 2218.06, "word": " the", "probability": 0.92041015625}, {"start": 2218.06, "end": 2218.5, "word": " budgeted", "probability": 0.943603515625}, {"start": 2218.5, "end": 2218.94, "word": " quantity", "probability": 0.98388671875}], "temperature": 1.0}, {"id": 92, "seek": 223514, "start": 2222.86, "end": 2235.14, "text": "As we can see here five thousand five hundred multiplied by thirty which is one hundred and sixty five thousand I think pounds", "tokens": [10884, 321, 393, 536, 510, 1732, 4714, 1732, 3262, 17207, 538, 11790, 597, 307, 472, 3262, 293, 21390, 1732, 4714, 286, 519, 8319], "avg_logprob": -0.3352864533662796, "compression_ratio": 1.3548387096774193, "no_speech_prob": 5.960464477539063e-08, "words": [{"start": 2222.86, "end": 2223.16, "word": "As", "probability": 0.0621337890625}, {"start": 2223.16, "end": 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If you have questions please .. please ask Number three Calculate the actual price they found in China in emails", "tokens": [29647, 1651, 30, 759, 291, 362, 1651, 1767, 4386, 1767, 1029, 5118, 1045, 3511, 2444, 473, 264, 3539, 3218, 436, 1352, 294, 3533, 294, 12524], "avg_logprob": -0.48587740613864017, "compression_ratio": 1.2450980392156863, "no_speech_prob": 0.0, "words": [{"start": 2293.8, "end": 2294.44, "word": "Any", "probability": 0.29736328125}, {"start": 2294.44, "end": 2295.08, "word": " questions?", "probability": 0.95751953125}, {"start": 2295.26, "end": 2295.4, "word": " If", "probability": 0.72607421875}, {"start": 2295.4, "end": 2295.5, "word": " you", "probability": 0.98046875}, {"start": 2295.5, "end": 2295.68, "word": " have", "probability": 0.96533203125}, {"start": 2295.68, "end": 2296.14, "word": " questions", "probability": 0.92236328125}, {"start": 2296.14, "end": 2296.5, "word": " please", "probability": 0.59130859375}, {"start": 2296.5, "end": 2296.62, 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قادرين على اعتمادنا أكتر من الأسعار، لذلك هذه التغيير غير مناسب. الفرق هو 9500، هذا هو أسعار التغيير. بالطبع، يمكننا أن نتخيل نفس المقاومة مباشرة.", "tokens": [4117, 15042, 7251, 43020, 8315, 14739, 8717, 2288, 7578, 34105, 12399, 7251, 7435, 3555, 14739, 8717, 30544, 12174, 18513, 2288, 9957, 15844, 1975, 34268, 15042, 3215, 8315, 1025, 5867, 12399, 44381, 8315, 12174, 18513, 2288, 9957, 15844, 1975, 34268, 15042, 3215, 8315, 21423, 24, 7526, 12399, 5296, 8848, 23275, 12174, 18513, 2288, 9957, 15844, 1975, 34268, 15042, 3215, 8315, 5551, 4117, 2655, 2288, 9154, 16247, 3794, 3615, 9640, 12399, 5296, 8848, 23275, 29538, 16712, 17082, 1829, 13546, 32771, 13546, 3714, 8315, 35457, 13, 27188, 2288, 4587, 31439, 1722, 7526, 12399, 23758, 31439, 5551, 3794, 3615, 9640, 16712, 17082, 1829, 13546, 13, 20666, 9566, 3555, 3615, 12399, 7251, 43020, 8315, 14739, 8717, 2655, 9778, 26895, 8717, 36178, 9673, 4587, 995, 20498, 3660, 3714, 3555, 33599, 25720, 13], "avg_logprob": -0.5738188966991394, 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"word": " أسعار", "probability": 0.65020751953125}, {"start": 2559.33, "end": 2560.95, "word": " التغيير.", "probability": 0.9501953125}, {"start": 2562.31, "end": 2563.19, "word": " بالطبع،", "probability": 0.722216796875}, {"start": 2563.19, "end": 2563.43, "word": " يمكننا", "probability": 0.880859375}, {"start": 2563.43, "end": 2563.53, "word": " أن", "probability": 0.46728515625}, {"start": 2563.53, "end": 2563.85, "word": " نتخيل", "probability": 0.4620361328125}, {"start": 2563.85, "end": 2564.61, "word": " نفس", "probability": 0.7127685546875}, {"start": 2564.61, "end": 2565.29, "word": " المقاومة", "probability": 0.5895751953125}, {"start": 2565.29, "end": 2566.57, "word": " مباشرة.", "probability": 0.6961822509765625}], "temperature": 1.0}, {"id": 105, "seek": 258938, "start": 2570.86, "end": 2589.38, "text": "بالمقارنة التالية التي ستجعلها 9500 وهي نفس الشيء، هل لديك أسئلة؟", "tokens": [3555, 45340, 4587, 9640, 1863, 3660, 16712, 6027, 10632, 38392, 8608, 2655, 7435, 30241, 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"compression_ratio": 6.318181818181818, "no_speech_prob": 0.0005817413330078125, "words": [{"start": 2621.91, "end": 2623.31, "word": "سنبدأ", "probability": 0.5405426025390625}, {"start": 2623.31, "end": 2624.19, "word": " بالقصة", "probability": 0.43194580078125}, {"start": 2624.19, "end": 2625.51, "word": " الأربعة", "probability": 0.4937947591145833}, {"start": 2625.51, "end": 2627.89, "word": " الأربعة", "probability": 0.4881795247395833}, {"start": 2627.89, "end": 2627.89, "word": " الأربعة", "probability": 0.6705729166666666}, {"start": 2627.89, "end": 2627.89, "word": " الأربعة", "probability": 0.7289225260416666}, {"start": 2627.89, "end": 2627.89, "word": " الأربعة", "probability": 0.7607421875}, {"start": 2627.89, "end": 2627.89, "word": " الأربعة", "probability": 0.7892252604166666}, {"start": 2627.89, "end": 2627.89, "word": " الأربعة", "probability": 0.8179524739583334}, {"start": 2627.89, "end": 2627.89, "word": " الأربعة", "probability": 0.8359375}, {"start": 2627.89, "end": 2627.89, "word": " الأربعة", "probability": 0.8499348958333334}, {"start": 2627.89, "end": 2627.89, "word": " الأربعة", "probability": 0.85498046875}, {"start": 2627.89, "end": 2628.07, "word": " الأربعة", "probability": 0.859375}, {"start": 2628.07, "end": 2628.07, "word": " الأربعة", "probability": 0.86083984375}, {"start": 2628.07, "end": 2628.81, "word": " الأربعة", "probability": 0.8631184895833334}, {"start": 2628.81, "end": 2629.77, "word": " الأربعة", "probability": 0.869140625}, {"start": 2629.77, "end": 2630.33, "word": " الأربعة", "probability": 0.8712565104166666}, {"start": 2630.33, "end": 2636.13, "word": " الأربعة", "probability": 0.8748372395833334}, {"start": 2636.13, "end": 2644.97, "word": " الأربعة", "probability": 0.8771158854166666}], "temperature": 1.0}], "language": "ar", "language_probability": 1.0, "duration": 2646.9355, "duration_after_vad": 2460.4324999999926} \ No newline at end of file diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/3WLalPIf1WY_raw.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/3WLalPIf1WY_raw.srt new file mode 100644 index 0000000000000000000000000000000000000000..7b4d7390ad8b7c73ac8563e7d4ee2ccf866fb6ee --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/3WLalPIf1WY_raw.srt @@ -0,0 +1,2144 @@ +1 +00:00:21,400 --> 00:00:28,280 +We started the last time with the question 734 and + +2 +00:00:28,280 --> 00:00:35,880 +we stopped at point number 4 So who can read again + +3 +00:00:35,880 --> 00:00:39,460 +point number 4 in order to continue from where we + +4 +00:00:39,460 --> 00:00:40,860 +stopped? Go ahead + +5 +00:01:03,770 --> 00:01:08,990 +لذلك قررنا أن أحد أهداف + +6 +00:01:16,750 --> 00:01:22,910 +السؤال الموجود هنا يسأل، هل يجب أن نركز على + +7 +00:01:22,910 --> 00:01:28,670 +الانتجار والانتجار ونستخدم انتجار الانتجار كمصادمة + +8 +00:01:28,670 --> 00:01:38,860 +أو مصادمة؟عن طريق التجارب لتجارب تجارب تجارب تجارب + +9 +00:01:38,860 --> 00:01:48,740 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +10 +00:01:50,930 --> 00:01:53,910 +هل نحتاج فقط لنقوم بالتركيز على تجارب الانتجار + +11 +00:01:53,910 --> 00:02:02,030 +لنقوم بالتجارب على تجارب الانتجار؟ + +12 +00:02:02,030 --> 00:02:05,330 +لماذا + +13 +00:02:05,330 --> 00:02:11,940 +لا؟ نحتاج إفسارات، ليس فقط إجابة Yes أو Noو اكون + +14 +00:02:11,940 --> 00:02:17,500 +حذرا في هذه الحالة أو في هذه الأمثلة أو في هذه + +15 +00:02:17,500 --> 00:02:21,520 +الأسئلة، يجب أن تقول نعم أو لا و بعدها تشرح + +16 +00:02:21,520 --> 00:02:28,580 +إجابتك، لذا ما هي الإفسار؟ لماذا لا نركز على جميع + +17 +00:02:28,580 --> 00:02:32,920 +تجاربنا أو تجارب تجاربنا باستخدام تجارب التجارب؟ + +18 +00:02:37,370 --> 00:02:45,510 +بسبب ما قلنا آخر مرة بإستخدام تجارب التجارب بنفسها + +19 +00:02:45,510 --> 00:02:51,710 +لن يعطينا تجارب تجارب صحيحة تجارب تجارب تجارب + +20 +00:02:51,710 --> 00:02:52,870 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +21 +00:02:52,870 --> 00:02:52,910 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +22 +00:02:52,910 --> 00:02:52,910 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +23 +00:02:52,910 --> 00:02:52,910 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +24 +00:02:52,910 --> 00:02:57,270 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +25 +00:02:57,270 --> 00:03:03,950 +تجارب + +26 +00:03:03,950 --> 00:03:12,060 +تعن طريق الاستخدام تجارب البيع وإلا تجارب البيع + +27 +00:03:12,060 --> 00:03:15,760 +وإلا + +28 +00:03:15,760 --> 00:03:21,760 +تجارب البيع وإلا تجارب البيع وإلا تجارب البيع وإلا + +29 +00:03:21,760 --> 00:03:29,460 +تجاربالصحيفة المصادرة لذلك يكون تجاربي غير صحيح + +30 +00:03:29,460 --> 00:03:34,680 +لماذا؟ لأن كما قلنا الساعة الأخيرة أننا قد نكون + +31 +00:03:34,680 --> 00:03:38,540 +لدينا علاقة بين هذه التقارير الأسعارية وتقارير + +32 +00:03:38,540 --> 00:03:42,720 +الهزيمة ونحتاج أن نفهم هذه التقاريرة على سبيل + +33 +00:03:42,720 --> 00:03:47,640 +المثال إذا كنت سأستخدم التقارير الأسعارية سأقول أن + +34 +00:03:47,640 --> 00:03:53,190 +الصحيفة المصادرةوقد فعلت عمل جيد لأنه كما نستطيع + +35 +00:03:53,190 --> 00:03:57,290 +أن نرى هنا من تجاربنا أننا لدينا عدد مفيد لـ $25 + +36 +00:03:57,290 --> 00:04:03,590 +,000 لـ$100 عدد مفيد لـ$100 يعني أن الشركة كانت + +37 +00:04:03,590 --> 00:04:08,350 +قادرة على تدخل تكلفة شراء المواد الحقيقية أو + +38 +00:04:08,350 --> 00:04:11,090 +المواد الواضحة، لهذا السبب هذا شيء جيد + +39 +00:04:14,510 --> 00:04:19,590 +We need to consider if there were any effects of + +40 +00:04:19,590 --> 00:04:22,750 +this variance on other variances within the + +41 +00:04:22,750 --> 00:04:26,690 +organization We said maybe we were .. or the + +42 +00:04:26,690 --> 00:04:30,370 +purchasing manager was able to decrease the price + +43 +00:04:30,370 --> 00:04:36,030 +by having or by let us say purchasing lower + +44 +00:04:36,030 --> 00:04:42,380 +quality materialsبالتالي، الواقعيات الأسلحة أو + +45 +00:04:42,380 --> 00:04:49,140 +الواقعيات الواضحة بقيمة + +46 +00:04:49,140 --> 00:04:56,570 +33000 دولارلذلك لا أحتاج أن أركز على فقط واحدة + +47 +00:04:56,570 --> 00:05:01,330 +مختلفة في تجاربنا أو تجارب تجاربنا، بل نحتاج إلى + +48 +00:05:01,330 --> 00:05:07,150 +التفكير في كل مختلفة والتواصل أو التواصل بين + +49 +00:05:07,150 --> 00:05:08,150 +المختلفات المختلفة + +50 +00:05:12,120 --> 00:05:19,100 +بسبب هذه الاتصالات، لا يجب أن نركز على تجارب تجارب + +51 +00:05:19,100 --> 00:05:20,420 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +52 +00:05:20,420 --> 00:05:21,740 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +53 +00:05:21,740 --> 00:05:22,240 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +54 +00:05:22,240 --> 00:05:22,260 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +55 +00:05:22,260 --> 00:05:22,900 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +56 +00:05:22,900 --> 00:05:25,680 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +57 +00:05:25,680 --> 00:05:29,120 +تجارب + +58 +00:05:29,120 --> 00:05:37,440 +ت + +59 +00:05:37,460 --> 00:05:40,540 +or the main objective of the variance analysis was + +60 +00:05:40,540 --> 00:05:44,040 +the performance evaluation therefore we are not + +61 +00:05:44,040 --> 00:05:47,500 +going to learn from our mistakes we are not going + +62 +00:05:47,500 --> 00:05:51,000 +to focus about learning from our mistakes only we + +63 +00:05:51,000 --> 00:05:55,100 +are going to play the the the blame game we are we + +64 +00:05:55,100 --> 00:05:58,340 +are going to point fingers you did great you + +65 +00:05:58,340 --> 00:06:01,560 +didn't do great and so on but the main objective + +66 +00:06:01,560 --> 00:06:04,500 +should be from any variance analysis is learning + +67 +00:06:04,500 --> 00:06:13,060 +from our mistakes notأو تركز على تجارب المديرين + +68 +00:06:13,060 --> 00:06:17,320 +المختلفة، لذلك يجب أن نستخدم تجارب الاناليز كمهارة + +69 +00:06:17,320 --> 00:06:22,960 +تجارب التجارب ولكن يجب أن نعتبر أن تجارب الاناليز + +70 +00:06:23,550 --> 00:06:26,790 +أو الاختلافات المختلفة مرتبطة مع بعضنا البعض، هذا + +71 +00:06:26,790 --> 00:06:29,270 +هو الموضوع الأول، الموضوع الثاني، يجب أن نعتبر + +72 +00:06:29,270 --> 00:06:34,450 +أننا لا نركز فقط على الاناليس الاختلافية كمهارة + +73 +00:06:34,450 --> 00:06:36,390 +تجارب التجارب التجاربية، ولكننا نحتاج أيضًا تعتبر + +74 +00:06:36,390 --> 00:06:40,750 +أيضًا مهارات تجارب التجارب التجاربية الأخرى مهارة + +75 +00:06:40,750 --> 00:06:46,810 +تجارب التجارب التجاربية الأخرى مهارة تجارب + +76 +00:06:46,810 --> 00:06:50,590 +التجارب التجاربية الأخرى مهارة تجارب التجارب + +77 +00:06:50,590 --> 00:06:51,290 +التجاربية الأخرى مهارة تجارب التجارب التجارب + +78 +00:06:51,290 --> 00:06:52,200 +التجارب التجارب التجارب التجارب التجارب التجWhat + +79 +00:06:52,200 --> 00:06:56,100 +reasons are there for calculating values? We just + +80 +00:06:56,100 --> 00:07:01,080 +said that so what are the different objectives of + +81 +00:07:02,920 --> 00:07:05,760 +Variance Analysis؟ لماذا نحتاج .. ممتاز .. لماذا + +82 +00:07:05,760 --> 00:07:08,540 +نحتاج .. لماذا نحتاج .. لماذا نحتاج .. لماذا نحتاج + +83 +00:07:08,540 --> 00:07:10,500 +.. لماذا نحتاج .. لماذا نحتاج .. لماذا نحتاج .. + +84 +00:07:10,500 --> 00:07:10,520 +لماذا نحتاج .. لماذا نحتاج .. لماذا نحتاج .. لماذا + +85 +00:07:10,520 --> 00:07:10,520 +نحتاج .. لماذا نحتاج .. لماذا نحتاج .. لماذا نحتاج + +86 +00:07:10,520 --> 00:07:10,600 +.. لماذا نحتاج .. لماذا نحتاج .. لماذا نحتاج .. + +87 +00:07:10,600 --> 00:07:11,560 +لماذا نحتاج .. لماذا نحتاج .. لماذا نحتاج .. لماذا + +88 +00:07:11,560 --> 00:07:12,840 +نحتاج .. لماذا نحتاج .. لماذا نحتاج .. لماذا نحتاج + +89 +00:07:12,840 --> 00:07:15,900 +.. لماذا نحتاج .. لماذا نحتاج .. لماذا نحتاج .. + +90 +00:07:15,900 --> 00:07:23,240 +لماذا نحتاج .. لماذا + +91 +00:07:23,240 --> 00:07:31,040 +نحتاج .. لماذا ن + +92 +00:07:31,230 --> 00:07:34,170 +Therefore, we need to learn from our mistakes + +93 +00:07:34,170 --> 00:07:37,410 +because as we said that the variance analysis will + +94 +00:07:37,410 --> 00:07:43,250 +point us onto what went wrong with the + +95 +00:07:43,250 --> 00:07:46,110 +organization, what went wrong with the processes + +96 +00:07:46,110 --> 00:07:48,990 +within the organization Therefore, we need to + +97 +00:07:48,990 --> 00:07:52,590 +understand what were what were the causes of these + +98 +00:07:52,590 --> 00:07:56,870 +variances and also we need to learn from our + +99 +00:07:56,870 --> 00:08:01,180 +mistakes and try to correctthese causes or correct + +100 +00:08:01,180 --> 00:08:04,660 +these problems therefore two things other than + +101 +00:08:04,660 --> 00:08:08,540 +performance evaluation learning or organizational + +102 +00:08:08,540 --> 00:08:12,880 +learning we need to learn from our mistakes number + +103 +00:08:12,880 --> 00:08:18,240 +two is taking corrective actions which is the + +104 +00:08:18,240 --> 00:08:26,840 +controlling part of any managerial decision any + +105 +00:08:26,840 --> 00:08:32,920 +questions?نمبر ستة + +106 +00:08:32,920 --> 00:08:49,120 +اذهب لهذا الموضوع كما + +107 +00:08:49,120 --> 00:08:58,830 +رأينا قبل قليلpurchased a lower quality direct + +108 +00:08:58,830 --> 00:09:07,670 +materials and it had a problemon our usage of + +109 +00:09:07,670 --> 00:09:11,410 +these direct materials, we used a lot more direct + +110 +00:09:11,410 --> 00:09:16,550 +materials than we had expected and of course this + +111 +00:09:16,550 --> 00:09:20,770 +decreased our first of all maybe quality of our + +112 +00:09:20,770 --> 00:09:25,410 +bikes, the second maybe or the second thing that + +113 +00:09:25,410 --> 00:09:33,650 +that was or thatبسبب هذه التغييرات أو بسبب تقليل + +114 +00:09:33,650 --> 00:09:41,190 +في القوة هي تغيير الاستفادة وهو استخدام المادة + +115 +00:09:41,190 --> 00:09:47,330 +أكتر من المتوقع لذلك ماهي المشكلة الأخرى خارج هذه + +116 +00:09:47,330 --> 00:09:51,950 +المشكلة التي قلناها فقط ماهي المشكلة المستقبلية + +117 +00:09:51,950 --> 00:09:54,450 +التي يمكن أن تكون هنا + +118 +00:09:56,900 --> 00:10:00,640 +Quality is low in the country because they cannot + +119 +00:10:00,640 --> 00:10:05,020 +go to other suppliers Excellent excellent + +120 +00:10:05,020 --> 00:10:08,100 +excellent therefore decrease in the quality of the + +121 +00:10:08,100 --> 00:10:10,500 +direct materials may cause the decrease in the + +122 +00:10:10,500 --> 00:10:14,400 +quality of the product itself Decreasing the + +123 +00:10:14,400 --> 00:10:20,420 +product may achieve or let us say may affect our + +124 +00:10:20,420 --> 00:10:27,810 +sales figuresالشركات لن تشتري مصادرنا ولكنها ستشتر + +125 +00:10:27,810 --> 00:10:30,290 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +126 +00:10:30,290 --> 00:10:33,530 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +127 +00:10:33,530 --> 00:10:34,570 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +128 +00:10:34,570 --> 00:10:34,570 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +129 +00:10:34,570 --> 00:10:34,930 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +130 +00:10:34,930 --> 00:10:36,390 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +131 +00:10:36,390 --> 00:10:47,270 +مصادر مصادر مin play if we stayed or if the + +132 +00:10:47,270 --> 00:10:52,530 +purchasing manager did actually change from the + +133 +00:10:52,530 --> 00:10:57,590 +supplier or the higher quality materials to a + +134 +00:10:57,590 --> 00:11:00,730 +lower quality materialsand they will lose their + +135 +00:11:00,730 --> 00:11:05,130 +reputation that they are producing high quality + +136 +00:11:05,130 --> 00:11:09,030 +products excellent excellent they will lose their + +137 +00:11:09,030 --> 00:11:13,190 +reputation of having high quality products which + +138 +00:11:13,190 --> 00:11:19,920 +will damage their brand nameon the long run يعني + +139 +00:11:19,920 --> 00:11:24,100 +we might not have this big effect on our sales + +140 +00:11:24,100 --> 00:11:27,960 +figures on the short run but on the long run if .. + +141 +00:11:27,960 --> 00:11:32,620 +if the customers now + +142 +00:11:34,490 --> 00:11:43,090 +تعتبر هذه الشركة تكون قيمة أقل من قيمة السوق أو + +143 +00:11:43,090 --> 00:11:48,690 +قيمة أقل من دعنا نقول المشاركين، لذلك هذا سيؤثر + +144 +00:11:48,690 --> 00:11:54,350 +على مجموعات التسويق للعمل في هذه المؤسسة، هذا + +145 +00:11:54,350 --> 00:11:58,470 +مشكلة أخرى، مشكلة أخرى؟ أو مشكلة أخرى التي قد تكون + +146 +00:11:58,470 --> 00:12:00,650 +في المستقبل لهذه المؤسسة؟ + +147 +00:12:12,330 --> 00:12:18,630 +يعني they .. they have let us sayمستخدم، مستخدم، + +148 +00:12:18,630 --> 00:12:25,070 +أو دعنا نقول مزار يستخدم .. او شركة تستخدم لتشتري + +149 +00:12:25,070 --> 00:12:31,250 +منهم مع مع مع عدد عالي، دعنا نقول، أو مع مع عدد + +150 +00:12:31,250 --> 00:12:38,470 +عالي من الوحوش في .. في .. او يشتري عدد عالي من .. + +151 +00:12:38,470 --> 00:12:42,350 +عدد من الوحوش، لذلكwhich is the same point that we + +152 +00:12:42,350 --> 00:12:45,270 +said that we are going to decrease or we are going + +153 +00:12:45,270 --> 00:12:49,110 +to affect that we are going to decrease the amount + +154 +00:12:49,110 --> 00:12:52,610 +of sales figures because of the lower of or the + +155 +00:12:52,610 --> 00:12:55,730 +lowering of the quality therefore it is the same + +156 +00:12:55,730 --> 00:13:00,280 +point losing the market sharelosing new contracts + +157 +00:13:00,280 --> 00:13:03,240 +excellent which is the same thing يعني we are not + +158 +00:13:03,240 --> 00:13:07,500 +going to have the same number of units sold as + +159 +00:13:07,500 --> 00:13:10,080 +before because our quality decreased + +160 +00:13:16,180 --> 00:13:19,080 +Our expectation it wasn't there but our + +161 +00:13:19,080 --> 00:13:23,520 +expectation is that according to our quality + +162 +00:13:23,520 --> 00:13:27,160 +according to our standard quality we have an + +163 +00:13:27,160 --> 00:13:29,760 +expectation for the future for instance according + +164 +00:13:29,760 --> 00:13:33,480 +to our quality according to our good quality we + +165 +00:13:33,480 --> 00:13:37,040 +had in mind that the sales would increase each + +166 +00:13:37,040 --> 00:13:41,390 +year by ten percent for instanceلذلك نعتبر أننا قد + +167 +00:13:41,390 --> 00:13:45,910 +نحصل على شركة عامة في السوق، لماذا؟ لأننا لدينا + +168 +00:13:45,910 --> 00:13:50,230 +أشياء عالية جدًا، ولكن إذا كانت قيمة الأشياء + +169 +00:13:50,230 --> 00:13:57,200 +تتخلص، فسيكون هناك تأثير على مجموعات السوقلن يكون + +170 +00:13:57,200 --> 00:14:01,400 +هناك إزالة من 10% ولكن ربما إزالة من 20% في السوق + +171 +00:14:01,400 --> 00:14:06,200 +في السنوات المقبلة أو السنوات المقبلة، لذلك هو نفس + +172 +00:14:06,200 --> 00:14:09,280 +الموضوع أننا سنخسر المشاركة السوقية، لسنا نقول + +173 +00:14:09,280 --> 00:14:12,980 +إننا سنخسر فقط المشاركة السوقية لسنة هذه، لكننا + +174 +00:14:12,980 --> 00:14:19,040 +سنقول إننا سنخسر المشاركة السوقية ليس فقط لسنة + +175 +00:14:19,040 --> 00:14:22,480 +هذه، لكن أيضًا لسنة المقبلة. ربما يكون هناك + +176 +00:14:22,480 --> 00:14:28,360 +تغييراتممتاز، سيكون لدينا الكثير من الاتصالات، + +177 +00:14:28,360 --> 00:14:33,380 +الكثير من المستخدمين يشتروا باعتبار أن هذا لديه + +178 +00:14:33,380 --> 00:14:37,320 +قوة عالية، على سبيل المثال أو لديه قوة عالية أكتر + +179 +00:14:37,320 --> 00:14:44,240 +من المقابلين و بعد شرح هذا البرنامج، سيكون مفاجئًا + +180 +00:14:44,240 --> 00:14:48,480 +أن يعرف أن هذاProduct is not as what it seems is + +181 +00:14:48,480 --> 00:14:52,900 +not as advertised for instance Therefore this goes + +182 +00:14:52,900 --> 00:14:55,260 +to the problem or the same problem that we are + +183 +00:14:55,260 --> 00:14:58,360 +going to lose market share We are going to affect, + +184 +00:14:58,820 --> 00:15:01,200 +we are going to decrease, we are going to diminish + +185 +00:15:01,200 --> 00:15:06,680 +our market share or the ability to sell our + +186 +00:15:06,680 --> 00:15:10,600 +products What else? Yes + +187 +00:15:18,340 --> 00:15:24,220 +of course decreasing the sales will affect our + +188 +00:15:24,220 --> 00:15:30,670 +profit margin therefore decreasing the salesسوف + +189 +00:15:30,670 --> 00:15:36,330 +يؤثر على أننا سنحصل على نقطة اقل من الاختلافات + +190 +00:15:36,330 --> 00:15:40,890 +بالطبع نقطة اقل من الاختلافات التي ستأخذها في + +191 +00:15:40,890 --> 00:15:44,190 +مدرسة + +192 +00:15:44,190 --> 00:15:47,350 +التعامل بالمعرفة ان شاء الله ولكن حتى الآن يجب أن + +193 +00:15:47,350 --> 00:15:51,570 +نفهم أن اقل المعدد من المجموعات اللي تمتلكها سوف + +194 +00:15:51,570 --> 00:15:56,190 +يؤثر على النمو الذي يمكن أن يكون حصل أو كان من + +195 +00:15:56,190 --> 00:16:04,470 +المتوقع أن يكون حصلis or needs to be considered if + +196 +00:16:04,470 --> 00:16:09,470 +this organization switch from a supplier to + +197 +00:16:09,470 --> 00:16:13,030 +another supplier and found out that there is a + +198 +00:16:13,030 --> 00:16:17,990 +problem with the new materials switching back to + +199 +00:16:17,990 --> 00:16:22,840 +the old supplier is not as easy as we thinkbecause + +200 +00:16:22,840 --> 00:16:27,280 +for instance the old supplier used to sell for + +201 +00:16:27,280 --> 00:16:31,520 +instance one million pounds of titanium + +202 +00:16:33,820 --> 00:16:41,100 +لكن الآن عندما تغيّرنا إلى مستخدم آخر و بالطبع كنا + +203 +00:16:41,100 --> 00:16:45,680 +نحصل على على سبيل المثال £20,000 من هذا المستخدم، + +204 +00:16:45,680 --> 00:16:51,180 +لذلك هذا £20,000 لن يبقى في مخزين هذا المستخدم، + +205 +00:16:51,180 --> 00:16:58,050 +فقط ينتظرنا أن نذهب و نشتريهم، المستخدم القديموهي + +206 +00:16:58,050 --> 00:17:03,310 +تبحث عن شركات اخرى او مستخدمات اخرى لتشتري الـ £20 + +207 +00:17:03,310 --> 00:17:11,030 +,000. على سبيل المثال، الـ £1,000,000 اللي كان يتم + +208 +00:17:11,030 --> 00:17:15,610 +شرحه من هذا المستخدم القديم سيبقى نفسه، £1,000,000 + +209 +00:17:15,610 --> 00:17:20,610 +اللي تم شرحه من هذا المستخدم القديمTherefore if + +210 +00:17:20,610 --> 00:17:23,390 +I'm going to switch back because of some of the + +211 +00:17:23,390 --> 00:17:25,950 +problems in the quality, if I'm going to switch + +212 +00:17:25,950 --> 00:17:29,750 +back I'm going to find out that this old supplier + +213 +00:17:29,750 --> 00:17:33,910 +that I used to make business with had sold the + +214 +00:17:33,910 --> 00:17:38,010 +twenty thousand pounds that I'm used to get from + +215 +00:17:38,010 --> 00:17:43,320 +him to another customerلذلك سأخسر علاقتي مع هذا + +216 +00:17:43,320 --> 00:17:48,620 +المدفع الذي كنت أبنيه لعامين، هذا مشكلة كبيرة التي + +217 +00:17:48,620 --> 00:17:54,640 +يجب أن نعتبرها عندما نتقل بين المدفعين. طبعاً + +218 +00:17:54,640 --> 00:18:00,080 +سيكون قاسيًا لأننا الآن نذهب أو نحتاج أولاً لبحث + +219 +00:18:00,080 --> 00:18:07,180 +عن مدفع جديد يمنحنا نفس السعر مع نفس القوة ومن ثم + +220 +00:18:07,180 --> 00:18:11,850 +سنبني هذه العلاقةuntil it reaches to the + +221 +00:18:11,850 --> 00:18:14,370 +relationship that was with the old supplier + +222 +00:18:14,370 --> 00:18:18,970 +therefore of course it would be costly or it would + +223 +00:18:18,970 --> 00:18:23,170 +cost the organization money in switching between + +224 +00:18:23,170 --> 00:18:27,270 +different suppliers by this we have finished + +225 +00:18:27,270 --> 00:18:31,650 +problem seven thirty four now we are going to + +226 +00:18:31,650 --> 00:18:36,370 +start with problem seven thirty five seven thirty + +227 +00:18:36,370 --> 00:18:39,670 +five problem seven thirty five + +228 +00:18:54,010 --> 00:18:56,950 +Diet manufacturing labor and diet material + +229 +00:18:56,950 --> 00:19:02,470 +variances، ميزة دائمة، في إمكان تلو دي أدابة، مورو + +230 +00:19:02,470 --> 00:19:08,010 +باي سورف بورت مانفكشوريس فايبر بلاي سورف بورت، ال + +231 +00:19:08,010 --> 00:19:10,370 +standard cost of diet material and diet + +232 +00:19:10,370 --> 00:19:13,770 +manufacturing labor is two hundred and twenty five + +233 +00:19:13,770 --> 00:19:21,100 +dollar per boardهذه 225 دولار وهذه داية + +234 +00:19:35,240 --> 00:19:43,780 +لذلك يجب أن نكون حذرين و لا نعتقد أن هذا 225 دولار + +235 +00:19:43,780 --> 00:19:49,360 +هو فقط للمواد الواضحة أو هو فقط للعمل الواضح، إنه + +236 +00:19:49,360 --> 00:19:53,560 +لكلا الامرين، لذلك هذا هو المال على جمعية للمواد + +237 +00:19:53,560 --> 00:19:57,480 +الواضحة و لعمل الواضح و بالطبع باعتبار السؤال + +238 +00:19:57,480 --> 00:20:02,720 +سيقدموا لنا بعض التفاصيلهذا يحتوي على 30 كيلوغرام + +239 +00:20:02,720 --> 00:20:08,520 +من مادة دائرة في قيمة مادة دائرة في قيمة مادة + +240 +00:20:08,520 --> 00:20:16,480 +دائرة في 3 دولار في 1 كيلوغرام و 9 + +241 +00:20:16,480 --> 00:20:23,460 +ساعات من عملية مصنع دائرة في قيمة مادة دائرة في 15 + +242 +00:20:23,460 --> 00:20:25,240 +دولار في 1 ساعة + +243 +00:20:28,580 --> 00:20:31,720 +therefore these are the standard prices and + +244 +00:20:31,720 --> 00:20:36,460 +standard quantities found are additional data for + +245 +00:20:36,460 --> 00:20:41,860 +the months of July units completed by therefore + +246 +00:20:41,860 --> 00:20:49,120 +these are the actual amounts units produced yes + +247 +00:20:49,120 --> 00:20:55,640 +how much? 175 hundred million yes direct material + +248 +00:20:55,640 --> 00:20:56,000 +purchase + +249 +00:21:02,770 --> 00:21:06,590 +one thousand nine hundred one hundred ninety + +250 +00:21:06,590 --> 00:21:11,850 +thousand one hundred ninety thousand pounds cost + +251 +00:21:11,850 --> 00:21:18,050 +of direct material brochure five + +252 +00:21:18,050 --> 00:21:24,210 +hundred seventy nine thousand five hundred five + +253 +00:21:24,210 --> 00:21:26,910 +hundred seventy nine thousand five hundred yes + +254 +00:21:26,910 --> 00:21:28,910 +actual direct transaction labor hours + +255 +00:21:33,650 --> 00:21:45,230 +49000 hours 49000 hours actually دائرة بيبقى yes + +256 +00:21:45,230 --> 00:21:48,570 +139900 + +257 +00:21:48,570 --> 00:22:00,830 +900 دائرة بيبقى efficiency bias yes + +258 +00:22:00,830 --> 00:22:01,470 +1500 + +259 +00:22:07,810 --> 00:22:12,470 +favorable there were no beginning inventories + +260 +00:22:12,470 --> 00:22:15,150 +therefore there is no beginning inventories + +261 +00:22:15,150 --> 00:22:17,950 +therefore we are going to neglect that we might + +262 +00:22:17,950 --> 00:22:21,170 +have any beginning inventory for the direct + +263 +00:22:21,170 --> 00:22:24,990 +materials of course yes request number one compute + +264 +00:22:24,990 --> 00:22:27,650 +direct transaction labor variance for the moment + +265 +00:22:27,650 --> 00:22:30,790 +therefore we need to calculate + +266 +00:22:33,370 --> 00:22:36,670 +وهو الـ Direct Manufacturing Labor Variances عندما + +267 +00:22:36,670 --> 00:22:40,030 +يقول الـ Direct Manufacturing Labor Variances لذلك + +268 +00:22:40,030 --> 00:22:43,850 +هو محدد لأحد الأجهزة التي هي Direct Manufacturing + +269 +00:22:43,850 --> 00:22:47,670 +Labor لذلك نحن جميعا نعرف أن الـ Variance لـ + +270 +00:22:47,670 --> 00:22:51,790 +Direct Manufacturing Labor هي إما مقارنة السعر أو + +271 +00:22:51,790 --> 00:22:54,990 +مقارنة النجاة لذلك يجب أن نقوم بعمل عملية عملية + +272 +00:22:54,990 --> 00:22:55,530 +عملية عملية عملية عملية عملية عملية عملية عملية + +273 +00:22:55,530 --> 00:22:57,610 +عملية عملية عملية عملية عملية عملية عملية عملية + +274 +00:22:57,610 --> 00:22:59,850 +عملية عملية عملية عملية عملية عملية عملية عملية + +275 +00:22:59,850 --> 00:22:59,910 +عملية عملية عملية عملية عملية عملية عملية عملية + +276 +00:22:59,910 --> 00:23:02,610 +عملية عملية عملية عملية عملية عملية + +277 +00:23:04,540 --> 00:23:10,540 +the actual price multiplied by the actual quantity + +278 +00:23:10,540 --> 00:23:20,560 +with the budgeted price multiplied by the actual + +279 +00:23:20,560 --> 00:23:25,700 +quantity of course the comparison between these + +280 +00:23:25,700 --> 00:23:30,940 +two would be only because of the difference + +281 +00:23:30,940 --> 00:23:33,240 +between the actual price and the budgeted price + +282 +00:23:33,970 --> 00:23:37,810 +وأخيرًا، يجب أن نحصل على قيمة مفرومة، وهي قيمة + +283 +00:23:37,810 --> 00:23:45,690 +مفرومة بقيمة مفرومة بقيمة مفرومة بالطبع قيمة + +284 +00:23:45,690 --> 00:23:51,230 +مفرومة بالطبع للخروج الحقيقي من 5500 مجموعات، لا + +285 +00:23:51,230 --> 00:23:57,690 +تنسى هذا، لا تتخلص أو تتزوج بين القيمة المفرومة + +286 +00:23:57,690 --> 00:24:01,330 +بالطبع للقيمة المفرومة والقيمة المفرومة، دائمًا + +287 +00:24:03,950 --> 00:24:10,010 +نحن نتحدث عن او نحن نعتبر المعدد الحقيقي من + +288 +00:24:10,010 --> 00:24:12,510 +المجموعات التي تم تصميمها وما إذا كنا نتحدث عن + +289 +00:24:12,510 --> 00:24:19,510 +المعدد 3 2 أو 1 نحن مهتمين بالمعدد 5500 مجموعات، + +290 +00:24:19,510 --> 00:24:25,910 +لذلك ما هو السعر الحقيقي وما هو السعر الحقيقي + +291 +00:24:26,670 --> 00:24:32,510 +القيمة .. طبعاً أعطونا المقاومة .. أعطونا المقاومة + +292 +00:24:32,510 --> 00:24:39,450 +بالمقاومة من 739900 .. هذا هو مجموعة عملية عملية + +293 +00:24:39,450 --> 00:24:40,310 +عملية عملية عملية عملية عملية عملية عملية عملية + +294 +00:24:40,310 --> 00:24:42,590 +عملية عملية عملية عملية عملية عملية عملية عملية + +295 +00:24:42,590 --> 00:24:45,090 +عملية عملية عملية عملية عملية عملية عملية عملية + +296 +00:24:45,090 --> 00:24:46,030 +عملية عملية عملية عملية عملية عملية عملية عملية + +297 +00:24:46,030 --> 00:24:46,030 +عملية عملية عملية عملية عملية عملية عملية عملية + +298 +00:24:46,030 --> 00:24:46,030 +عملية عملية عملية عملية عملية عملية عملية عملية + +299 +00:24:46,030 --> 00:24:53,710 +عملية عملية عملية عملية عملية عملية عملية عملية + +300 +00:24:53,710 --> 00:24:53,910 +ع + +301 +00:25:01,490 --> 00:25:05,790 +هو عمل مصادر عمل مصادر مصادر عمل مصادر عمل مصادر + +302 +00:25:05,790 --> 00:25:09,290 +عمل مصادر عمل مصادر عمل مصادر عمل مصادر عمل مصادر + +303 +00:25:09,290 --> 00:25:14,210 +عمل مصادر عمل مصادر عمل مصادر عمل مصادر + +304 +00:25:14,210 --> 00:25:19,970 +عمل مصادر عمل مصادر عمل مصادر عمل مصادر عمل مصادر + +305 +00:25:19,970 --> 00:25:19,970 +عمل مصادر عمل مصادر عمل مصادر عمل مصادر عمل مصادر + +306 +00:25:19,970 --> 00:25:20,370 +عمل مصادر عمل مصادر عمل مصادر عمل مصادر عمل مصادر + +307 +00:25:20,370 --> 00:25:21,070 +عمل مصادر عمل مصادر عمل مصادر عمل مصادر عمل مصادر + +308 +00:25:21,070 --> 00:25:26,830 +عمل مصادر عمل مصادر عمل + +309 +00:25:26,830 --> 00:25:31,710 +مصادر عو لدينا عدد الساعات لذلك اختلط عدد الساعات + +310 +00:25:31,710 --> 00:25:37,090 +مع عدد الساعات نحن سنحصل على السعر أو السعر على + +311 +00:25:37,090 --> 00:25:40,230 +ساعة 15.1. + +312 +00:25:47,390 --> 00:25:53,710 +الآن يجب أن نعتبرالسعر المدفع المدفع المدفع المدفع + +313 +00:25:53,710 --> 00:25:55,730 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +314 +00:25:55,730 --> 00:25:57,430 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +315 +00:25:57,430 --> 00:26:01,770 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +316 +00:26:01,770 --> 00:26:02,970 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +317 +00:26:02,970 --> 00:26:03,390 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +318 +00:26:03,390 --> 00:26:04,030 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +319 +00:26:04,030 --> 00:26:07,270 +المدفع + +320 +00:26:07,270 --> 00:26:11,330 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +321 +00:26:11,330 --> 00:26:11,430 +المدفع + +322 +00:26:21,550 --> 00:26:32,330 +بالتالي سيكون المجموعة 735000$ والقيم + +323 +00:26:32,330 --> 00:26:34,250 +المجموعة المجموعة المجموعة المجموعة المجموعة + +324 +00:26:34,250 --> 00:26:35,850 +المجموعة المجموعة المجموعة المجموعة المجموعة + +325 +00:26:35,850 --> 00:26:38,430 +المجموعة المجموعة المجموعة المجموعة المجموعة + +326 +00:26:38,430 --> 00:26:38,850 +المجموعة المجموعة المجموعة المجموعة المجموعة + +327 +00:26:38,850 --> 00:26:39,350 +المجموعة المجموعة المجموعة المجموعة المجموعة + +328 +00:26:39,350 --> 00:26:39,350 +المجموعة المجموعة المجموعة المجموعة المجموعة + +329 +00:26:39,350 --> 00:26:39,350 +المجموعة المجموعة المجموعة المجموعة المجموعة + +330 +00:26:39,350 --> 00:26:39,630 +المجموعة المجموعة المجموعة المجموعة المجموعة + +331 +00:26:39,630 --> 00:26:45,290 +المجمومع المقدمة كمية كما .. كما .. كما .. كما .. + +332 +00:26:45,290 --> 00:26:46,270 +كما .. كما .. كما .. كما .. كما .. كما .. كما .. + +333 +00:26:46,270 --> 00:26:46,730 +كما .. كما .. كما .. كما .. كما .. كما .. كما .. + +334 +00:26:46,730 --> 00:26:47,190 +كما .. كما .. كما .. كما .. كما .. كما .. كما .. + +335 +00:26:47,190 --> 00:26:47,410 +كما .. كما .. كما .. كما .. كما .. كما .. كما .. + +336 +00:26:47,410 --> 00:26:47,450 +كما .. كما .. كما .. كما .. كما .. كما .. كما .. + +337 +00:26:47,450 --> 00:26:48,430 +كما .. كما .. كما .. كما .. كما .. كما .. كما .. + +338 +00:26:48,430 --> 00:26:50,270 +كما .. كما .. كما .. كما .. كما .. كما .. كما .. + +339 +00:26:50,270 --> 00:26:51,310 +كما .. كما .. كما .. كما .. كما .. كما .. كما .. + +340 +00:26:51,310 --> 00:26:53,510 +كما .. كما .. كما .. كما .. كما .. كما .. كما .. + +341 +00:26:53,510 --> 00:27:00,390 +كما .. كما .. كما .. كما .. + +342 +00:27:00,390 --> 00:27:01,510 +كما .. + +343 +00:27:14,360 --> 00:27:24,220 +و42500. بالطبع التقارير بين هذين الاثنين ستعطينا + +344 +00:27:24,220 --> 00:27:29,240 +مقارنة السعر والتقارير بين هذين الاثنين ستعطينا + +345 +00:27:29,240 --> 00:27:34,330 +مقارنة التسريب. كما نستطيع أن نرى هنايجب علينا أن + +346 +00:27:34,330 --> 00:27:44,370 +نقرر 735000، لكن في الواقع نقرر 739000، لذلك نقرر + +347 +00:27:44,370 --> 00:27:49,730 +أكتر من المتوقع، لذلك هذا مقارنة قيمة غير مفيدة، + +348 +00:27:49,730 --> 00:27:57,110 +الاختلاف بين الاثنين هو 4900$، وهو قيمة مفيدة + +349 +00:27:57,110 --> 00:27:57,470 +بالطبع + +350 +00:28:01,880 --> 00:28:05,180 +we should have incurred seven hundred and forty + +351 +00:28:05,180 --> 00:28:07,820 +two thousand five hundred according to our + +352 +00:28:07,820 --> 00:28:11,780 +budgeted quantity but actually we incurred only + +353 +00:28:11,780 --> 00:28:14,340 +seven hundred and thirty five thousand according + +354 +00:28:14,340 --> 00:28:18,480 +to our actual quantity therefore we incurred less + +355 +00:28:18,480 --> 00:28:24,360 +cost therefore this is a favorable variance the + +356 +00:28:24,360 --> 00:28:28,160 +difference between the two is seven thousand five + +357 +00:28:28,160 --> 00:28:33,670 +hundred dollarsوهي الـ Efficiency Variance. + +358 +00:28:35,710 --> 00:28:40,950 +هل لديك أسئلة؟ كما نستطيع أن نرى، الواقع هو نفسه. + +359 +00:28:41,690 --> 00:28:45,650 +إذا كنا نتكلم عن العمل المصطلح الوطني، إذا كنا + +360 +00:28:45,650 --> 00:28:50,530 +نتكلم عن المواد الوطنية، كل الاناليز أو الواقع أو + +361 +00:28:50,530 --> 00:28:54,870 +الواقع من الاناليز الوطنية هو دائما نفسه. إنه + +362 +00:28:54,870 --> 00:29:01,410 +يتكرر نفسه مرة ومرة أخرى.بس بالطبع الاناليز + +363 +00:29:03,730 --> 00:29:07,290 +التخطيط .. يعني .. we .. we do not have any + +364 +00:29:07,290 --> 00:29:09,890 +problems in .. in the calculation التخطيط بسهولة + +365 +00:29:09,890 --> 00:29:12,030 +ولكن الanalysis .. we need to consider the + +366 +00:29:12,030 --> 00:29:14,310 +analysis and the relations of course as we said + +367 +00:29:14,310 --> 00:29:16,870 +between the different variances and we need to + +368 +00:29:16,870 --> 00:29:21,210 +consider what is the goals of the variance + +369 +00:29:21,210 --> 00:29:24,650 +analysis in order to perform .. to evaluate + +370 +00:29:24,650 --> 00:29:29,370 +performance in order to learn in order to make + +371 +00:29:29,370 --> 00:29:33,030 +corrective actions and so on .. thereforeالتفكير + +372 +00:29:33,030 --> 00:29:42,110 +في هذه التفكيرات هي أهم شيء أو تفكير هذه التفكيرات + +373 +00:29:42,110 --> 00:29:47,750 +هي أهم موقع تفكير أي تفكير تفكير تفكير تفكير تفكير + +374 +00:29:47,750 --> 00:29:49,150 +تفكير تفكير تفكير تفكير تفكير تفكير تفكير تفكير + +375 +00:29:49,150 --> 00:29:49,350 +تفكير تفكير تفكير تفكير تفكير تفكير تفكير تفكير + +376 +00:29:49,350 --> 00:29:50,690 +تفكير تفكير تفكير تفكير تفكير تفكير تفكير تفكير + +377 +00:29:50,690 --> 00:29:51,230 +تفكير تفكير + +378 +00:30:00,970 --> 00:30:06,210 +القادة الحقيقية نحتاج لنقلق القادة الحقيقية من + +379 +00:30:06,210 --> 00:30:12,330 +المواد الواضحة التي تم استخدامها، صحيح؟ و بالطبع، + +380 +00:30:12,330 --> 00:30:16,050 +باعتبار السؤال الذي نستطيع أن نرى هنا، أعطونا + +381 +00:30:16,050 --> 00:30:22,650 +الـEfficiency Variance، أعطونا القادة + +382 +00:30:22,650 --> 00:30:31,900 +الحقيقية باعتبار خمس ألف وخمس ألف جانب،عن طريق + +383 +00:30:31,900 --> 00:30:35,020 +التخطيط، كيف يمكننا تخطيط المادة الحقيقية، ماذا + +384 +00:30:35,020 --> 00:30:43,220 +تعتقد؟ نعم، + +385 +00:30:43,220 --> 00:30:48,060 +كيف يمكننا تخطيط المادة الحقيقية من المواد + +386 +00:30:48,060 --> 00:30:53,380 +المستخدمة، وكما نستطيع أن نرى هنا أن .. + +387 +00:31:01,530 --> 00:31:06,070 +excellent excellent therefore according according + +388 +00:31:06,070 --> 00:31:10,230 +to our questionنحن نعرف أن لدينا مصادر مبادرة ميزة + +389 +00:31:10,230 --> 00:31:16,490 +افعالية بقدر 1500 ميزة مبادرة مفضلة، صحيح؟ لذلك، + +390 +00:31:16,490 --> 00:31:20,710 +هذا هو الموضوع الأول، الموضوع الثاني نحن نعرف أن + +391 +00:31:20,710 --> 00:31:25,490 +المصادر المبادرة تستخدم أكثر من 30 رجال مع قيمة + +392 +00:31:25,490 --> 00:31:30,410 +عامة من 3 دولار باقرار 5500 ميزة مبادرة مبادرة، + +393 +00:31:30,410 --> 00:31:35,620 +وهي المقاومة باقرار مجموعتناtherefore the + +394 +00:31:35,620 --> 00:31:38,420 +difference between the flexible budget which is + +395 +00:31:38,420 --> 00:31:42,440 +the third column and the second column is the + +396 +00:31:42,440 --> 00:31:47,250 +efficiency varianceSo we could calculate the + +397 +00:31:47,250 --> 00:31:50,310 +amount according to our second column which is the + +398 +00:31:50,310 --> 00:31:54,030 +actual quantity multiplied by the budgeted price + +399 +00:31:54,030 --> 00:31:56,810 +Correct؟ We know the budgeted price so we can + +400 +00:31:56,810 --> 00:32:00,650 +calculate the actual quantity Correct؟ Therefore + +401 +00:32:00,650 --> 00:32:03,530 +we are going to do the same analysis but we are + +402 +00:32:03,530 --> 00:32:06,350 +not going to do the analysis or the calculation + +403 +00:32:06,350 --> 00:32:11,010 +from A to B, we are going to make it from B to A + +404 +00:32:11,970 --> 00:32:22,670 +لذلك في الرقم 2 القيم الحقيقية المضمونة + +405 +00:32:22,670 --> 00:32:28,530 +بالقيم المجلدية و + +406 +00:32:28,530 --> 00:32:32,650 +بالطبع القيم المجلدية للخروج الحقيقي المضمون + +407 +00:32:32,650 --> 00:32:37,890 +بالقيم المجلدية للمواد الواضحة بالطبع لذلك القيم + +408 +00:32:37,890 --> 00:32:48,010 +المجلدية 30 رجالmultiplied by 5500 units correct + +409 +00:32:48,010 --> 00:32:52,530 +multiplied by the budgeted price or the standard + +410 +00:32:52,530 --> 00:32:56,070 +price which is three dollars therefore the amount + +411 +00:32:56,070 --> 00:33:04,970 +here could be or would be five thousand dollars + +412 +00:33:04,970 --> 00:33:13,230 +now the difference between this and this is whatis + +413 +00:33:13,230 --> 00:33:18,910 +the efficiency variance which is one thousand five + +414 +00:33:18,910 --> 00:33:24,070 +hundred dollars favorable correct + +415 +00:33:24,070 --> 00:33:27,270 +therefore what would be the amount in column + +416 +00:33:27,270 --> 00:33:33,730 +number twowill we add the amount or deduct the + +417 +00:33:33,730 --> 00:33:37,310 +amount if we have a favorable it means that the + +418 +00:33:37,310 --> 00:33:41,130 +actual quantity or this cost was less than the + +419 +00:33:41,130 --> 00:33:45,170 +expected cost that's why .. that's why we would + +420 +00:33:45,170 --> 00:33:49,250 +have a favorable variance it means that the actual + +421 +00:33:49,250 --> 00:33:53,110 +costs incurred according to the actual quantity + +422 +00:33:53,110 --> 00:33:57,430 +was larger than the expected cost that was + +423 +00:33:57,430 --> 00:33:59,670 +incurred because of the budgeted quantity + +424 +00:34:00,350 --> 00:34:04,550 +Therefore, 495000 + +425 +00:34:04,550 --> 00:34:10,390 +minus 1500 is 483500 + +426 +00:34:20,750 --> 00:34:27,870 +بالطبع 493500 ليس كمية حقيقية، يجب أن نتخيل كمية + +427 +00:34:27,870 --> 00:34:31,990 +حقيقية، لكي نتخيل كمية حقيقية، نعرف أن هذا الكلب + +428 +00:34:31,990 --> 00:34:38,290 +هو المزيد من كمية الحقيقية من قيمة التخطيط، هل + +429 +00:34:38,290 --> 00:34:42,750 +نعرف قيمة التخطيط؟ قيمة التخطيط باعتبارنا هو 3 + +430 +00:34:42,750 --> 00:34:43,290 +دولار + +431 +00:34:46,170 --> 00:34:49,530 +و لا نعرف المقادة الحقيقية، يجب أن نتخيل المقادة + +432 +00:34:49,530 --> 00:34:58,810 +الحقيقية، لذلك المقادة الحقيقية هي 493500 + +433 +00:34:58,810 --> 00:35:06,550 +÷ 3 يعني 164500 + +434 +00:35:06,550 --> 00:35:12,030 +رمز هذا هو المقادة الحقيقية + +435 +00:35:15,050 --> 00:35:19,250 +استخدام كمية من عملية عملية عملية عملية عملية + +436 +00:35:19,250 --> 00:35:20,910 +عملية عملية عملية عملية عملية عملية عملية عملية + +437 +00:35:20,910 --> 00:35:22,650 +عملية عملية عملية عملية عملية عملية عملية عملية + +438 +00:35:22,650 --> 00:35:22,850 +عملية عملية عملية عملية عملية عملية عملية عملية + +439 +00:35:22,850 --> 00:35:25,050 +عملية عملية عملية عملية عملية عملية عملية عملية + +440 +00:35:25,050 --> 00:35:25,470 +عملية عملية عملية عملية عملية عملية عملية عملية + +441 +00:35:25,470 --> 00:35:25,890 +عملية عملية عملية عملية عملية عملية عملية عملية + +442 +00:35:25,890 --> 00:35:25,890 +عملية عملية عملية عملية عملية عملية عملية عملية + +443 +00:35:25,890 --> 00:35:25,890 +عملية عملية عملية عملية عملية عملية عملية عملية + +444 +00:35:25,890 --> 00:35:40,670 +عملية عملية عمل + +445 +00:35:41,890 --> 00:35:51,350 +الـ 1500 دولار كانت مبقية من ثلاث دولار. هذا + +446 +00:35:51,350 --> 00:35:56,110 +سيجعلنا 500 ميلاد. 500 ميلاد. 500 ميلاد. 500 + +447 +00:35:56,110 --> 00:36:00,190 +ميلاد. 500 ميلاد. 500 ميلاد. 500 ميلاد. 500 ميلاد. + +448 +00:36:00,190 --> 00:36:01,590 +500 ميلاد. 500 ميلاد. 500 ميلاد. 500 ميلاد. 500 + +449 +00:36:01,590 --> 00:36:02,450 +ميلاد. + +450 +00:36:06,530 --> 00:36:10,910 +Excellent it means that the cost of the budgeted + +451 +00:36:10,910 --> 00:36:15,670 +quantity was more than the actual quantity by this + +452 +00:36:15,670 --> 00:36:20,090 +amount using the budgeted price therefore if we + +453 +00:36:20,090 --> 00:36:24,510 +divided the 1500 dollars by 3 dollars which is the + +454 +00:36:24,510 --> 00:36:27,650 +standard price or the budgeted price we would + +455 +00:36:27,650 --> 00:36:30,410 +actually calculate the difference between the + +456 +00:36:30,410 --> 00:36:33,270 +budgeted quantity and the actual quantity + +457 +00:36:33,270 --> 00:36:39,880 +thereforethis would be five hundred pounds of + +458 +00:36:39,880 --> 00:36:45,860 +course + +459 +00:36:45,860 --> 00:36:51,920 +this is not the actual quantity this is only the + +460 +00:36:51,920 --> 00:36:55,700 +difference between the actual quantity and the + +461 +00:36:55,700 --> 00:36:58,940 +budgeted quantity so what is the budgeted quantity + +462 +00:37:02,860 --> 00:37:06,180 +As we can see here five thousand five hundred + +463 +00:37:06,180 --> 00:37:09,200 +multiplied + +464 +00:37:09,200 --> 00:37:13,540 +by thirty which is one hundred and sixty five + +465 +00:37:13,540 --> 00:37:18,730 +thousand I think poundsthis is the budgeted and we + +466 +00:37:18,730 --> 00:37:24,570 +just said that the actual quantity is less by 500 + +467 +00:37:24,570 --> 00:37:27,370 +pounds why because we have a favorable variance + +468 +00:37:27,370 --> 00:37:30,150 +what do you mean by favorable that the actual is + +469 +00:37:30,150 --> 00:37:32,570 +less than the than the budgeted or than the + +470 +00:37:32,570 --> 00:37:38,390 +expected therefore if we know that the actual is + +471 +00:37:38,390 --> 00:37:42,550 +less by 500 pounds therefore the actual would be + +472 +00:37:46,550 --> 00:37:54,350 +القيمة 165 ألف كيلو جرام خلاص من 500 كيلو جرام فهو + +473 +00:37:54,350 --> 00:38:00,270 +164500 كيلو جرام فهو 164500 كيلو جرام فهو 164500 + +474 +00:38:00,270 --> 00:38:05,890 +كيلو جرام فهو 164500 كيلو جرام فهو 164500 كيلو + +475 +00:38:05,890 --> 00:38:05,890 +جرام فهو 164500 كيلو جرام فهو 164500 كيلو جرام فهو + +476 +00:38:05,890 --> 00:38:05,890 +164500 كيلو جرام فهو 164500 كيلو جرام فهو 164500 + +477 +00:38:05,890 --> 00:38:05,890 +كيلو جرام فهو 164500 كيلو جرام فهو 164500 كيلو + +478 +00:38:05,890 --> 00:38:05,910 +جرام فهو 164500 كيلو جرام فهو 164500 كيلو جرام فهو + +479 +00:38:05,910 --> 00:38:11,730 +164500 كيلو جرام فهو 164500 كيلو جرام فهو 164500 ك + +480 +00:38:13,800 --> 00:38:16,620 +Any questions? If you have questions please .. + +481 +00:38:16,620 --> 00:38:29,720 +please ask Number + +482 +00:38:29,720 --> 00:38:34,520 +three Calculate + +483 +00:38:34,520 --> 00:38:39,360 +the actual price they found in China in emailsof + +484 +00:38:39,360 --> 00:38:44,040 +course they need us to calculate the actual price + +485 +00:38:44,040 --> 00:38:47,480 +of purchasing direct materials it is so obvious + +486 +00:38:47,480 --> 00:38:51,580 +and so easy why because they gave us the quantity + +487 +00:38:51,580 --> 00:38:55,320 +that was purchased and they gave us the cost that + +488 +00:38:55,320 --> 00:39:03,080 +was purchased by therefore this costمع المزيد من + +489 +00:39:03,080 --> 00:39:07,240 +المواعي التي اشتريتها أو المواعي التي اشتريتها + +490 +00:39:07,240 --> 00:39:13,140 +بقيمة او بقيمة حقيقية، صحيح؟ لذلك، إذا قمنا + +491 +00:39:13,140 --> 00:39:19,940 +بتقسيمها إلى 579500 بقيمة 190000، فسنحصل على + +492 +00:39:19,940 --> 00:39:24,520 +القيمة الحقيقية للشركات التي اشتريتها + +493 +00:39:42,830 --> 00:39:50,790 +لذلك رقم ثلاثة هو السعر الحقيقي هو + +494 +00:39:50,790 --> 00:39:57,850 +خمس عشر و سبعة و نصف ألف ألف خمس + +495 +00:39:57,850 --> 00:40:02,690 +عشرة ملاعق مختلفة من أحد أحد أحد أحد أحد أحد أحد + +496 +00:40:02,690 --> 00:40:03,590 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +497 +00:40:03,590 --> 00:40:09,090 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +498 +00:40:09,090 --> 00:40:10,910 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +499 +00:40:10,910 --> 00:40:10,910 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +500 +00:40:10,910 --> 00:40:10,910 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +501 +00:40:10,910 --> 00:40:10,910 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +502 +00:40:10,910 --> 00:40:14,620 +أحد أحد أحد أحد أحد أحد أحد أthree point zero five + +503 +00:40:14,620 --> 00:40:29,220 +dollars per pound any questions number + +504 +00:40:29,220 --> 00:40:29,700 +four + +505 +00:40:33,370 --> 00:40:37,110 +the direct materials price variance. Therefore, + +506 +00:40:37,450 --> 00:40:40,210 +the direct materials price variance is the + +507 +00:40:40,210 --> 00:40:43,730 +difference between the actual price and the + +508 +00:40:43,730 --> 00:40:49,470 +budgeted price according to what? according to the + +509 +00:40:49,470 --> 00:40:56,400 +actual quantity what? used or purchasedبالطبع + +510 +00:40:56,400 --> 00:41:00,880 +عندما نتحدث عن تغيير السعر نحن نتحدث عن المادة + +511 +00:41:00,880 --> 00:41:05,520 +التي تم شرحها وعندما نتحدث عن تغيير الأفعال نحن + +512 +00:41:05,520 --> 00:41:10,420 +نتحدث عن المادة التي تم استخدامها في البرنامج، + +513 +00:41:10,420 --> 00:41:17,760 +لذلك لكي نحصل على تغيير السعر أو تغيير السعر + +514 +00:41:17,760 --> 00:41:23,770 +المادة التي تم شرحها نحتاج إلىبالطبع كمية اشتريت + +515 +00:41:23,770 --> 00:41:30,410 +مرتبطة بالقيمة الحقيقية التي تم إعطائها بمعدل + +516 +00:41:30,410 --> 00:41:42,150 +579500 ومقارنة مع كمية الحقيقية المرتبطة بالقيمة + +517 +00:41:42,150 --> 00:41:47,130 +الحجوزية لذلك 190000 + +518 +00:41:48,790 --> 00:41:55,830 +مع 3.05$ يعني 579500 + +519 +00:41:55,830 --> 00:42:03,630 +وهنا الواقعية هي 190000 pounds التي اشتريتها + +520 +00:42:03,630 --> 00:42:14,290 +بالطبع مع أسعار السياسة من 3$ يعني 570000 + +521 +00:42:14,290 --> 00:42:20,570 +$ لذلك الفرق بين هذينكما يمكننا أن نرى هنا، يجب أن + +522 +00:42:20,570 --> 00:42:26,190 +نكون قادرين على اعتمادنا 570، لكننا قادرين على + +523 +00:42:26,190 --> 00:42:31,170 +اعتمادنا 579500، لذلك قادرين على اعتمادنا أكتر من + +524 +00:42:31,170 --> 00:42:35,370 +الأسعار، لذلك هذه التغيير غير مناسب. الفرق هو + +525 +00:42:35,370 --> 00:42:43,530 +9500، هذا هو أسعار التغيير. بالطبع، يمكننا أن + +526 +00:42:43,530 --> 00:42:46,570 +نتخيل نفس المقاومة مباشرة. + +527 +00:42:50,860 --> 00:42:58,440 +بالمقارنة التالية التي ستجعلها + +528 +00:42:58,440 --> 00:43:04,060 +9500 وهي + +529 +00:43:04,060 --> 00:43:08,620 +نفس الشيء، هل + +530 +00:43:08,620 --> 00:43:09,380 +لديك أسئلة؟ + +531 +00:43:30,360 --> 00:43:34,520 +Any questions؟ By this we have finished our + +532 +00:43:34,520 --> 00:43:35,260 +discussion + +533 +00:43:41,910 --> 00:43:47,890 +سنبدأ بالقصة الأربعة الأربعة الأربعة الأربعة + +534 +00:43:47,890 --> 00:43:47,890 +الأربعة الأربعة الأربعة الأربعة الأربعة الأربعة + +535 +00:43:47,890 --> 00:43:56,130 +الأربعة الأربعة الأربعة الأربعة الأربعة الأربعة + +536 +00:43:56,130 --> 00:44:04,970 +الأربعة + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/6jZ7yMlM_TE.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/6jZ7yMlM_TE.srt new file mode 100644 index 0000000000000000000000000000000000000000..b19ae9b60d96171dd96ca7a2f98c6a42e7ecfd1c --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/6jZ7yMlM_TE.srt @@ -0,0 +1,2412 @@ +1 +00:00:20,910 --> 00:00:29,010 +بدأنا قبل قليل في دراسة التغييرات + +2 +00:00:29,010 --> 00:00:35,070 +أو تغيير التحليل من شركة الإنترنت وبالطبع قلنا أن + +3 +00:00:35,070 --> 00:00:41,810 +شركة الإنترنت تصنع جاكيتات، وانتقلت فقط في مجال تصنيع + +4 +00:00:41,810 --> 00:00:44,490 +مجال تصنيع + +5 +00:00:44,490 --> 00:00:45,410 + +6 +00:00:45,410 --> 00:00:46,590 + +7 +00:00:46,590 --> 00:00:48,070 + +8 +00:00:48,070 --> 00:00:59,010 +تصنيع + +9 +00:00:59,010 --> 00:01:07,280 +تصنيع. وأيضًا ليس لدينا بداية ونهاية عملية + +10 +00:01:07,280 --> 00:01:07,800 +عملية + +11 +00:01:07,800 --> 00:01:08,680 + +12 +00:01:08,680 --> 00:01:10,840 + +13 +00:01:10,840 --> 00:01:12,300 + +14 +00:01:12,300 --> 00:01:12,540 + +15 +00:01:12,540 --> 00:01:13,340 + +16 +00:01:13,340 --> 00:01:13,560 + +17 +00:01:13,560 --> 00:01:16,860 + +18 +00:01:16,860 --> 00:01:28,180 +عملية + +19 +00:01:28,200 --> 00:01:34,920 +مجرد + +20 +00:01:34,920 --> 00:01:40,120 + +21 +00:01:40,120 --> 00:01:42,220 + +22 +00:01:52,440 --> 00:01:55,640 +نحتاج إلى المقارنة بين مجموعة الـ Static Budget + +23 +00:01:55,640 --> 00:01:58,500 +ومجموعة الـ Actual Results. بالطبع، المجموعة الـ + +24 +00:01:58,500 --> 00:02:02,380 +Actual Results هي باعتبار مستوى الإنتاج الحقيقي + +25 +00:02:02,380 --> 00:02:08,760 +والسعر الحقيقي، بما يكون مختلفًا أو + +26 +00:02:08,760 --> 00:02:15,120 +مختلفًا. قررنا أن نقارن الاثنين، فسيكون لدينا شيء + +27 +00:02:15,120 --> 00:02:18,080 +يسمى بـ Static Budget Variances، كما يمكننا أن نرى + +28 +00:02:18,080 --> 00:02:22,000 +هنا الفرق بين الـ Static Budget والنتائج الحقيقية + +29 +00:02:22,000 --> 00:02:27,280 +يسمى بـ Static Budget Variances، ولكن قررنا أنه + +30 +00:02:27,280 --> 00:02:30,660 +باعتبار هذا التحليل، باعتبار مستوى التحليل + +31 +00:02:30,660 --> 00:02:39,180 +الأول، لا يمكننا، ولا نعرف بالضبط لماذا يكون هناك تغيير + +32 +00:02:39,180 --> 00:02:44,560 +في الإنتاج. نحن لا نستطيع أن نعرف السبب + +33 +00:02:44,560 --> 00:02:49,500 +الحقيقي لهذا التغيير. لماذا؟ لأننا لدينا اثنين + +34 +00:02:49,500 --> 00:02:54,160 +من التغيرات المختلفة، أو سببين مختلفين لهذا التغيير. + +35 +00:02:54,160 --> 00:02:55,660 +السبب الأول + +36 +00:02:58,000 --> 00:03:07,860 +هو بسبب الفرق بين الواقعي والمدفوع + +37 +00:03:07,860 --> 00:03:08,140 + +38 +00:03:08,140 --> 00:03:08,580 + +39 +00:03:08,580 --> 00:03:09,000 + +40 +00:03:09,000 --> 00:03:09,980 + +41 +00:03:09,980 --> 00:03:11,700 + +42 +00:03:11,700 --> 00:03:15,540 + +43 +00:03:15,540 --> 00:03:20,940 +الواقعي + +44 +00:03:26,730 --> 00:03:31,690 +related to two causes. The first, the difference + +45 +00:03:31,690 --> 00:03:42,090 +between the actual and budgeted units sold, or the + +46 +00:03:42,090 --> 00:03:48,060 +output level.الاختلاف الثاني، أو السبب الثاني لـ + +47 +00:03:48,060 --> 00:03:54,080 +93100 هو بسبب الاختلاف بين الأسعار + +48 +00:03:54,080 --> 00:03:58,740 +والأسعار + +49 +00:03:58,740 --> 00:04:00,800 + +50 +00:04:00,800 --> 00:04:04,180 + +51 +00:04:04,180 --> 00:04:08,620 + +52 +00:04:08,620 --> 00:04:11,340 + +53 +00:04:11,340 --> 00:04:12,840 + +54 +00:04:16,840 --> 00:04:25,220 +selling prices and costs. And we said in order to + +55 +00:04:25,220 --> 00:04:33,080 +analyze this variance of ninety-three thousand one + +56 +00:04:33,080 --> 00:04:36,260 +hundred unfavorable variance, which is the static + +57 +00:04:36,260 --> 00:04:40,100 +budget variance, we need to prepare another budget + +58 +00:04:40,100 --> 00:04:49,270 +which we called the flexible budget. And we said + +59 +00:04:49,270 --> 00:04:53,190 +من كلمة نفسها، أن الميزانية المرنة هي ميزانية مستقبلية، هذا + +60 +00:04:53,190 --> 00:05:01,190 +يعني أنه سيتم اعتبارها، أو بناؤها، أو إعدادها، أو تقديمها + +61 +00:05:01,190 --> 00:05:05,690 +باعتبار الأسعار المستقبلية. + +62 +00:05:07,120 --> 00:05:09,740 +ما هو الفرق بين الإنتاج التنسيقي والإنتاج + +63 +00:05:09,740 --> 00:05:13,600 +التنسيقي؟ قلنا أن الإنتاج التنسيقي يعتمد على + +64 +00:05:13,600 --> 00:05:18,080 +مستوى الإنتاج الواقعي، وهو عدد الوحدات التي يتم إنتاجها + +65 +00:05:18,080 --> 00:05:23,120 +وتسويقها، بينما الإنتاج التنسيقي يعتمد على عدد + +66 +00:05:23,120 --> 00:05:28,280 +الوحدات التي يتم إنتاجها وتسويقها. هذه هي الفرق بين عقد + +67 +00:05:28,280 --> 00:05:33,160 +مستقل وعقد غير مستقل. وإذا كنا قلنا فرصة أخرى، لأننا + +68 +00:05:33,160 --> 00:05:37,220 +بحاجة لكي نعرف أولًا ما هو مستوى الإنتاج الواقعي، + +69 +00:05:37,220 --> 00:05:43,700 +فعقد غير مستقل سيكون مستعدًا في نهاية الوقت، بعد انتهاء + +70 +00:05:43,700 --> 00:05:50,100 +الوقت، بينما العقد المستقل، كما قلنا، سيكون مستعدًا قبل + +71 +00:05:50,100 --> 00:05:57,040 +بداية الوقت. هكذا، كيف نستعد لتحضير الميزانية المرنة؟ + +72 +00:05:57,040 --> 00:06:03,460 +سنستخدم الواحد وعشر دولار كسعر المادة + +73 +00:06:03,460 --> 00:06:07,320 + +74 +00:06:07,320 --> 00:06:11,580 +الواحدة. سنستخدم الواحد وعشر دولار كسعر المادة + +75 +00:06:11,580 --> 00:06:20,780 +الواحدة. سنستخدم ١٦ دولار كمانفجار مبادر للساعة، و + +76 +00:06:20,780 --> 00:06:27,900 +سنستخدم ١٢ دولار كمانفجار + +77 +00:06:27,900 --> 00:06:39,500 +مبادر للساعة، وسنستخدم ٢٧٦ ألف دولار كمانفجار مبادر + +78 +00:06:42,790 --> 00:06:46,670 +من يستطيع أن يخبرني لماذا اخترنا ٢٧٦ ألف + +79 +00:06:46,670 --> 00:06:50,930 +دولار كتكلفة ثابتة، وليس ٢٨٥ ألف التي كانت متوفرة في + +80 +00:06:50,930 --> 00:07:00,950 +البيانات الواقعية؟ ممتاز. + +81 +00:07:00,950 --> 00:07:05,630 + +82 +00:07:05,630 --> 00:07:06,210 + +83 +00:07:06,210 --> 00:07:06,430 + +84 +00:07:06,430 --> 00:07:07,070 + +85 +00:07:07,070 --> 00:07:12,620 +ممتاز. Therefore, any + +86 +00:07:12,620 --> 00:07:16,200 +change in the number of units sold or produced and + +87 +00:07:16,200 --> 00:07:22,960 +sold would not affect our fixed expenses. تأكد؟ هذه + +88 +00:07:22,960 --> 00:07:27,980 +هي التكاليف الثابتة. نحن ندفع تكاليف ثابتة + +89 +00:07:27,980 --> 00:07:31,520 +في Cost Accounting I. لتكون تكاليف لا تتغير + +90 +00:07:31,520 --> 00:07:37,080 +بالمجموعة. بالطبع كمية التغيير في المبيعات بالطبع + +91 +00:07:37,080 --> 00:07:41,820 +داخل المجموعة المرتبطة، لذلك التغيير بين ١٢٠٠٠ + +92 +00:07:42,200 --> 00:07:45,680 +و ١٠٠٠٠ وحدة، لا يزال ضمن المدى المرتبط. + +93 +00:07:45,680 --> 00:07:51,820 +لذلك، الميزانية ٢٧٦٠٠٠ دولار كتكاليف ثابتة + +94 +00:07:51,820 --> 00:07:56,360 +ستكون هي نفسها في الميزانية الثابتة + +95 +00:07:56,360 --> 00:08:01,700 +وفي الميزانية المرنة. أي أسئلة؟ + +96 +00:08:02,690 --> 00:08:07,530 +بالطبع، بالنسبة لهذه التكاليف الثابتة، بالنسبة لهذه + +97 +00:08:07,530 --> 00:08:08,630 +التكاليف الثابتة + +98 +00:08:08,630 --> 00:08:09,330 + +99 +00:08:09,330 --> 00:08:11,830 + +100 +00:08:11,830 --> 00:08:13,030 + +101 +00:08:13,030 --> 00:08:13,770 + +102 +00:08:13,770 --> 00:08:14,310 + +103 +00:08:14,310 --> 00:08:22,550 + +104 +00:08:22,550 --> 00:08:25,550 + +105 +00:08:25,550 --> 00:08:28,590 +التكاليف + +106 +00:08:28,590 --> 00:08:30,150 +الثابتة + +107 +00:08:32,170 --> 00:08:37,390 +لستُ أدري لماذا التكلفة الثابتة تختلف عن الإنتاج + +108 +00:08:37,390 --> 00:08:43,950 +الواقعي؟ سنُناقش هذا، لدينا الحالة رقم ٨ كلها عن + +109 +00:08:43,950 --> 00:08:49,270 +الإنتاج من الموارد الأعلى، بما أنها غريبة + +110 +00:08:49,270 --> 00:08:53,650 +أو شاذة، سنتحدث عن هذا بالتفصيل إن شاء الله. + +111 +00:08:57,790 --> 00:09:04,450 +دعونا نقسم هذه الانحرافات الـ ٩٣١٠٠ غير المفيدة إلى + +112 +00:09:04,450 --> 00:09:06,910 +السببين المختلفين. + +113 +00:09:06,910 --> 00:09:07,370 + +114 +00:09:07,370 --> 00:09:07,930 + +115 +00:09:07,930 --> 00:09:08,730 + +116 +00:09:08,730 --> 00:09:10,190 + +117 +00:09:10,190 --> 00:09:10,250 + +118 +00:09:10,250 --> 00:09:10,810 + +119 +00:09:12,220 --> 00:09:17,760 +كان بإمكانه القدوم مع ٩٣١٠٠ انحراف مفاجئ، ولكنه + +120 +00:09:17,760 --> 00:09:24,900 +جاء إليك وقال أن الـ٩٣١٠٠ انحراف مفاجئ لم تكن + +121 +00:09:24,900 --> 00:09:31,440 +مفيدة بما فيه الكفاية لاتخاذ أي إجراء تحليلي، لاختيار أي + +122 +00:09:31,440 --> 00:09:36,080 +قرار بناءً على هذا الرقم، لأني لا أعرف بالضبط لماذا + +123 +00:09:36,080 --> 00:09:41,020 + +124 +00:09:41,020 --> 00:09:41,140 + +125 +00:09:41,140 --> 00:09:41,500 + +126 +00:09:41,500 --> 00:09:58,280 + +127 +00:09:58,690 --> 00:10:03,410 +كما قلنا سابقًا في المحاضرة السابقة، الاختلافات أو + +128 +00:10:03,410 --> 00:10:08,070 +تحليل الاختلافات مصنف من مستوى ٠ إلى مستوى ٣ + +129 +00:10:08,070 --> 00:10:14,210 +بالطبع، مستوى ٠ ليس مفصلًا بالقدر الكافي، فهو يعطينا فقط + +130 +00:10:17,430 --> 00:10:22,450 +معرفة حجم الاختلافات، ولكن عندما ننتقل إلى مستويات أعلى مع + +131 +00:10:22,450 --> 00:10:26,490 + +132 +00:10:26,490 --> 00:10:27,930 + +133 +00:10:27,930 --> 00:10:28,070 + +134 +00:10:28,070 --> 00:10:28,830 + +135 +00:10:28,830 --> 00:10:29,650 + +136 +00:10:29,650 --> 00:10:32,870 + +137 +00:10:32,870 --> 00:10:44,130 + +138 +00:10:44,130 --> 00:10:46,070 +نقدر + +139 +00:10:52,340 --> 00:10:59,380 +ممتاز. لذلك، مستوى 1 يكون فقط مقارنة بين + +140 +00:10:59,380 --> 00:11:05,280 + +141 +00:11:05,280 --> 00:11:06,300 + +142 +00:11:06,300 --> 00:11:12,020 + +143 +00:11:15,570 --> 00:11:20,990 +المقارنة بين هذين الإنتاجين فقط، تسمى عملية تحليل الإنتاج الجزء الأول. + +144 +00:11:20,990 --> 00:11:25,250 +عملية تحليل الإنتاج الجزء الأول + +145 +00:11:25,250 --> 00:11:28,290 + +146 +00:11:28,290 --> 00:11:33,970 +عملية تحليل الإنتاج الجزء الأول + +147 +00:11:34,840 --> 00:11:40,220 +هذه الأرقام تم تحقيقها، لذلك، تحليل المستوى أو + +148 +00:11:40,220 --> 00:11:45,780 +تحليل المستوى الأول سيقوم بمقارنة المبالغ + +149 +00:11:45,780 --> 00:11:50,660 +وسيقوم بمقارنة الأسعار المختلفة لتحليل، أو + +150 +00:11:50,660 --> 00:12:00,910 +لتقسيم هذه المهمة، أو دعونا نقول هذا + +151 +00:12:00,910 --> 00:12:06,350 +الرقم الكبير، أو هذا الرقم غير المفهوم ٩٣١٠٠، إلى + +152 +00:12:06,350 --> 00:12:11,790 +الاختلافات المختلفة في الأسعار والميزانيات. هذا سيكون تحليل الجزء الأول + +153 +00:12:11,790 --> 00:12:18,530 +تحليل الجزء الأول + +154 +00:12:18,530 --> 00:12:22,770 + +155 +00:12:22,770 --> 00:12:30,390 +سيقوم بتقسيم الـ٩٣١٠٠ إلى الانحرافات الأولية والثانوية. + +156 +00:12:45,050 --> 00:12:49,250 + +157 +00:12:49,250 --> 00:12:49,410 + +158 +00:12:49,410 --> 00:12:50,190 + +159 +00:12:50,190 --> 00:12:51,050 + +160 +00:12:58,490 --> 00:13:04,090 +بالطبع لدينا نفس النتيجة الواقعية التي كانت + +161 +00:13:04,090 --> 00:13:09,050 +موجودة في تحليل الجزء الأول. نعمل تحليل الجزء الأول نفسه + +162 +00:13:09,050 --> 00:13:10,610 +نفسه الذي كان موجودًا في تحليل الجزء الأول. نعمل + +163 +00:13:10,610 --> 00:13:14,790 +تحليل الجزء الأول نفسه الذي كان موجودًا في تحليل + +164 +00:13:14,790 --> 00:13:16,110 +الجزء الأول. نعمل تحليل الجزء الأول نفسه الذي كان موجودًا في + +165 +00:13:16,110 --> 00:13:22,790 +تحليل الجزء الأول. نعمل تحليل الجزء الأول نفسه الذي كان + +166 +00:13:22,790 --> 00:13:25,410 +موجودًا في تحليل الجزء الأول. نعمل تحليل الجزء الأول نفسه + +167 +00:13:28,780 --> 00:13:32,400 +So the static budget, how do we... how did we + +168 +00:13:32,400 --> 00:13:36,420 +prepare the static budget? We multiplied the + +169 +00:13:36,420 --> 00:13:46,480 +budgeted selling prices and costs by the budgeted + +170 +00:13:46,480 --> 00:13:53,240 +output level. Correct? + +171 +00:13:53,240 --> 00:13:58,870 +How did we build up or prepare our flexible budget? + +172 +00:13:58,870 --> 00:14:05,030 +We multiplied the budgeted selling price and costs + +173 +00:14:05,030 --> 00:14:16,010 +by the actual output level. Now, + +174 +00:14:16,010 --> 00:14:19,210 +how did we prepare the actual results? We + +175 +00:14:19,210 --> 00:14:27,810 +multiplied the actual selling prices and costs by + +176 +00:14:27,810 --> 00:14:36,810 +the actual output level. So as we can see here + +177 +00:14:39,340 --> 00:14:44,680 +إذا كنا نقارن أسلوب الإنتاج والإنتاج المفتوح، + +178 +00:14:44,680 --> 00:14:49,240 +فالفرق الوحيد بين هذين الإنتاجين هو أن الإنتاج المفتوح + +179 +00:14:49,240 --> 00:14:50,140 +وإنتاج والإنتاج المفتوح وإنتاج + +180 +00:14:50,140 --> 00:14:50,180 +وإنتاج المفتوح وإنتاج والإنتاج المفتوح وإنتاج + +181 +00:14:50,180 --> 00:14:50,920 +وإنتاج المفتوح وإنتاج والإنتاج المفتوح وإنتاج + +182 +00:14:50,920 --> 00:14:56,360 +وإنتاج المفتوح وإنتاج والإنتاج المفتوح وإنتاج + +183 +00:14:56,360 --> 00:15:01,600 +وإنتاج المفتوح وإنتاج لذلك أي + +184 +00:15:01,600 --> 00:15:09,860 +تغيير تم تحقيقه، أو أي تغيير تم إجراؤه بمقارنة + +185 +00:15:09,860 --> 00:15:16,780 +هذه، هو بسبب الاختلاف بين المجموعة الواقعية ومجموعة + +186 +00:15:16,780 --> 00:15:20,720 +الميزانية. + +187 +00:15:20,720 --> 00:15:20,920 + +188 +00:15:20,920 --> 00:15:24,840 + +189 +00:15:24,840 --> 00:15:29,260 + +190 +00:15:30,550 --> 00:15:36,850 +بنقل، أو نستطيع أن نعرف بالضبط ما هو الرقم الذي هو + +191 +00:15:36,850 --> 00:15:41,690 +بسبب سبب واحد فقط. الآن، دعونا نعتبر الميزانية + +192 +00:15:41,690 --> 00:15:46,890 +المرنة والميزانية الواقعية. إذا كنا نقارن الميزانية + +193 +00:15:46,890 --> 00:15:50,770 +المرنة والميزانية الواقعية، كما نستطيع أن نرى هنا، + +194 +00:15:50,770 --> 00:15:56,100 +فإن الفرق الوحيد بين الميزانيتين، مقارنة مع ١٠٠٠٠ + +195 +00:15:56,100 --> 00:15:59,340 +وحدة، كما أن كليهما مقارنة بنسبة + +196 +00:15:59,340 --> 00:15:59,920 + +197 +00:15:59,920 --> 00:16:02,600 + +198 +00:16:02,600 --> 00:16:03,140 + +199 +00:16:03,140 --> 00:16:04,300 + +200 +00:16:04,300 --> 00:16:07,020 + +201 +00:16:07,020 --> 00:16:12,020 + +202 +00:16:12,020 --> 00:16:17,440 + +203 +00:16:19,390 --> 00:16:26,230 +أي تغييرات تأتي من هذه المقارنة، أو أي تغييرات تتم + +204 +00:16:26,230 --> 00:16:32,390 +تخطيطها بناءً على هذه المقارنة هي بسبب الفرق بين + +205 +00:16:32,390 --> 00:16:35,170 +الأسعار، السعر الحقيقي. + +206 +00:16:35,170 --> 00:16:35,570 + +2 + +223 +00:17:29,100 --> 00:17:33,420 +و Budgeted Output Level بينما Flexible Budget + +224 +00:17:33,420 --> 00:17:38,380 +Variance فهو بسبب فقط اختلاف بين الـ Actual و + +225 +00:17:38,380 --> 00:17:40,720 +Budgeted Selling Prices and Costs + +226 +00:17:44,540 --> 00:17:50,340 +لذلك كما نستطيع أن نرى هنا كل + +227 +00:17:50,340 --> 00:17:57,840 +هذه التغييرات أو تغيير المدى السعري بقيمة 64000 غير + +228 +00:17:57,840 --> 00:18:02,040 +مفيدة و29100 + +229 +00:18:02,040 --> 00:18:06,140 +غير مفيدة. تغيير المدى السعري بقيمة مفيدة بعد إضافة + +230 +00:18:06,140 --> 00:18:14,650 +هذه سوف تظهر الـ 93100 اختلاف غير مفيد التي هي + +231 +00:18:14,650 --> 00:18:18,290 +الـ static budget variance. لذلك، باعتبار عملية + +232 +00:18:18,290 --> 00:18:22,850 +العملية Level 2 لدينا فقط قمنا بتقسيم + +233 +00:18:22,850 --> 00:18:26,950 +الـ 93100 اختلاف غير مفيد. الـ 93100 اختلاف غير + +234 +00:18:26,950 --> 00:18:28,150 +مفيد. الـ 93100 اختلاف غير مفيد. الـ 93100 اختلاف + +235 +00:18:28,150 --> 00:18:29,410 +غير مفيد. الـ 93100 اختلاف غير مفيد. الـ 93100 + +236 +00:18:29,410 --> 00:18:29,990 +اختلاف غير مفيد. الـ 93100 اختلاف غير مفيد. الـ + +237 +00:18:29,990 --> 00:18:30,110 +93100 اختلاف غير مفيد. الـ 93100 اختلاف غير مفيد. + +238 +00:18:30,110 --> 00:18:32,710 +الـ 93100 اختلاف غير مفيد. الـ 93100 اختلاف غير + +239 +00:18:32,710 --> 00:18:35,610 +مفيد. الـ 93100 مختلف + +240 +00:18:38,680 --> 00:18:43,340 +of course in calculating the + +241 +00:18:43,340 --> 00:18:45,900 +static budget variance according to two different + +242 +00:18:45,900 --> 00:18:50,440 +variances. If both are unfavorable, we add up. If one + +243 +00:18:50,440 --> 00:18:53,980 +is favorable and the other is unfavorable, we + +244 +00:18:53,980 --> 00:18:57,960 +deduct one from the other. + +245 +00:18:57,960 --> 00:19:05,330 +other. تفكيرها كـ Debit و Credit بنفس الطريقة. بنفس + +246 +00:19:05,330 --> 00:19:09,830 +الطريقة. يمكننا تخطيط المدى أو الـ Static Budget + +247 +00:19:09,830 --> 00:19:14,350 +Variance أو يمكننا تخطيط المدى المجتمع من اثنين أو + +248 +00:19:14,350 --> 00:19:15,530 +أكثر اختلافات + +249 +00:19:17,740 --> 00:19:21,320 +لذلك كما نستطيع أن نرى هنا تجارب الانتقال والتجارب + +250 +00:19:21,320 --> 00:19:26,100 +المسلحة ستكون لديها 2 ألف جهاز. بالطبع غير مفيدة. + +251 +00:19:26,100 --> 00:19:33,660 +الانتقالات كذلك ستكون لدينا 240 ألف. بمقارنة تجارب + +252 +00:19:33,660 --> 00:19:36,900 +الانتقال والتجارب المسلحة. وكذلك بالطبع كما نستطيع + +253 +00:19:36,900 --> 00:19:42,030 +أن نرى هنا هذا غير مفيد. لماذا؟ لأنه يجب أن يكون + +254 +00:19:42,030 --> 00:19:46,810 +لدينا 1,440,000. ولكن باعتبار النتيجة الحقيقية + +255 +00:19:46,810 --> 00:19:53,630 +لدينا فقط 1,200,000. لذلك، تقريب الميزة مما كان + +256 +00:19:53,630 --> 00:19:58,770 +متوقعاً. لذلك ليس مفيداً. بينما بالنسبة لجميع + +257 +00:19:58,770 --> 00:20:02,610 +الأسعار كما نستطيع أن نرى هي مفيدة. لجميع أسعار + +258 +00:20:02,610 --> 00:20:06,150 +الميزة. المستقبلية هي مفيدة. لماذا؟ لأن باعتبار + +259 +00:20:06,150 --> 00:20:11,880 +الميزة المستقبلية سيكون هناك أسعار أكثر مما يكون + +260 +00:20:11,880 --> 00:20:16,140 +على مستوى الخروج الخاص بنا. لذلك، جميع المواد + +261 +00:20:16,140 --> 00:20:18,400 +الواضحة، العمل الواضح، ومصمم التصنيع المستخدمي. + +262 +00:20:18,400 --> 00:20:18,940 +المستخدمي المستخدمي المستخدمي المستخدمي المستخدمي + +263 +00:20:18,940 --> 00:20:19,720 +المستخدمي المستخدمي المستخدمي المستخدمي المستخدمي + +264 +00:20:19,720 --> 00:20:20,700 +المستخدمي المستخدمي المستخدمي المستخدمي المستخدمي + +265 +00:20:20,700 --> 00:20:21,680 +المستخدمي المستخدمي المستخدمي المستخدمي المستخدمي + +266 +00:20:21,680 --> 00:20:22,960 +المستخدمي المستخدمي المستخدمي المستخدمي المستخدمي + +267 +00:20:22,960 --> 00:20:24,920 +المستخدمي المستخدمي المستخدمي المستخدمي المستخدمي + +268 +00:20:24,920 --> 00:20:26,340 +المستخ + +269 +00:20:28,260 --> 00:20:37,320 +الخطوات المستقبلية دائماً تتعامل مع مقارنة + +270 +00:20:37,320 --> 00:20:37,880 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +271 +00:20:37,880 --> 00:20:38,260 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +272 +00:20:38,260 --> 00:20:38,500 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +273 +00:20:38,500 --> 00:20:38,860 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +274 +00:20:38,860 --> 00:20:44,360 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +275 +00:20:44,360 --> 00:20:54,280 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +276 +00:20:57,010 --> 00:21:00,530 +Any questions? Of course, from the term itself, + +277 +00:21:00,530 --> 00:21:05,470 +sales volume variance means that these + +278 +00:21:05,470 --> 00:21:08,970 +variances are only because of the difference + +279 +00:21:08,970 --> 00:21:13,150 +between the sales volume. حينما هنا الـ Flexible + +280 +00:21:13,150 --> 00:21:19,670 +Budget Variance أو السبب في هذه التغييرات هو أننا + +281 +00:21:19,670 --> 00:21:23,450 +لدينا اختلافات حقيقية في القيم. + +282 +00:21:23,450 --> 00:21:23,590 +وقيمات وقيمات وقيمات وقيمات + +283 +00:21:23,590 --> 00:21:24,810 +وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات + +284 +00:21:24,810 --> 00:21:25,910 +وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات + +285 +00:21:25,910 --> 00:21:26,310 +وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات + +286 +00:21:26,310 --> 00:21:26,410 +وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات + +287 +00:21:26,410 --> 00:21:30,950 +وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات + +288 +00:21:30,950 --> 00:21:33,470 +وقيم في الـ Flexible Budget Variance، لماذا؟ لأن + +289 +00:21:33,470 --> 00:21:36,430 +الـ Flexible Budget يستخدم النتائج الحقيقية، + +290 +00:21:36,430 --> 00:21:39,530 +وكذلك النتائج الحقيقية تستخدم النتائج الحقيقية + +291 +00:21:39,530 --> 00:21:43,910 +الحقيقية. لذلك، دائماً سيكون لدينا الـ Zero كمقارنة + +292 +00:21:43,910 --> 00:21:49,490 +بين النتائج الحقيقية. الآن، بالطبع، كما + +293 +00:21:49,490 --> 00:21:54,870 +يمكننا أن نرى هنا، يجب أن يكون الراتب 1 مليون إلى + +294 +00:21:54,870 --> 00:22:01,490 +100 ألف. بما أنه بالنسبة لأجهزتنا الحقيقية كانت واحد + +295 +00:22:01,490 --> 00:22:03,650 +مليون و + +296 +00:22:03,650 --> 00:22:04,630 +حمضان و حمضان و حمضان و حمضان و حمضان و + +297 +00:22:04,630 --> 00:22:07,670 +حمضان و حمضان و حمضان و حمضان و حمضان و حمضان و + +298 +00:22:07,670 --> 00:22:08,590 +حمضان و حمضان و حمضان و حمضان و حمضان و حمضان و + +299 +00:22:08,590 --> 00:22:09,590 +حمضان و حمضان و حمضان و حمضان و حمضان و حمضان و + +300 +00:22:09,590 --> 00:22:12,510 +حمضان و حمضان و حمضان و حمضان و حمضان و حمضان و + +301 +00:22:12,510 --> 00:22:23,230 +حمضان و حمضان و حمضان و حمضان و + +302 +00:22:23,230 --> 00:22:25,370 +حم + +303 +00:22:27,960 --> 00:22:35,760 +هذا التغيير بين الأموال أو بين 1200000 و 1250000 + +304 +00:22:35,760 --> 00:22:41,440 +أو التغيير بالمدى 50000 يسمى التغيير السائق + +305 +00:22:41,440 --> 00:22:42,600 +السائق السائق السائق السائق السائق السائق السائق + +306 +00:22:42,600 --> 00:22:42,720 +السائق السائق السائق السائق السائق السائق السائق + +307 +00:22:42,720 --> 00:22:43,260 +السائق السائق السائق السائق السائق السائق السائق + +308 +00:22:43,260 --> 00:22:43,440 +السائق السائق السائق السائق السائق السائق السائق + +309 +00:22:43,440 --> 00:22:43,260 +السائق السائق السائق السائق السائق السائق السائق + +310 +00:22:57,070 --> 00:23:01,650 +الآن كما نستطيع أن نرى، كما ندخل أكثر، أول قيمة + +311 +00:23:01,650 --> 00:23:06,110 +مختلفة هي المواد الواضحة. كما نستطيع أن نرى، + +312 +00:23:06,110 --> 00:23:11,810 +باختبار الوضع المستقبلي، يجب أن نحصل على 600 ألف + +313 +00:23:11,810 --> 00:23:20,330 +دولار كمواد واضحة، باعتبار 60 دولار كمواد + +314 +00:23:20,330 --> 00:23:28,150 +واضحة. على قيمة واحدة من الواقعية، والواقعية كانت + +315 +00:23:28,150 --> 00:23:39,050 +621600، على قيمة 62.16$. لذلك كما نستطيع أن نرى هنا + +316 +00:23:39,050 --> 00:23:45,230 +لدينا تغيير الواقعية أو تغيير الواجهة المستقبلية + +317 +00:23:45,230 --> 00:23:49,790 +للواقعية بقيمة 21600. + +318 +00:23:51,930 --> 00:23:55,750 +هل هذه التغييرات لأن كان لدينا مستوى إخراج مختلف؟ + +319 +00:23:55,750 --> 00:24:01,490 +بالطبع ليس كذلك، لأن هذا المستوى الإخراج ممتاز كما + +320 +00:24:01,490 --> 00:24:10,370 +رأينا في التحليل. بينما أن السبب في 60$ أو الفرق + +321 +00:24:10,370 --> 00:24:18,070 +بين 60$ و 62.16$ هو ماذا بالضبط؟ هو لأن السبب + +322 +00:24:18,070 --> 00:24:22,740 +المختلف. لأن هنا لدينا قيمة تجارب + +323 +00:24:22,740 --> 00:24:24,180 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +324 +00:24:24,180 --> 00:24:27,400 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +325 +00:24:27,400 --> 00:24:29,840 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +326 +00:24:29,840 --> 00:24:29,880 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +327 +00:24:29,880 --> 00:24:29,940 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +328 +00:24:29,940 --> 00:24:48,480 +تجارب تجار + +329 +00:24:48,540 --> 00:24:54,180 +لذلك هذه التغيرات فقط بسبب هذا الفرق، فقط بسبب + +330 +00:24:54,180 --> 00:24:58,960 +الفرق بين مجموعة الهجوم ومجموعة الهجوم الحقيقية. + +331 +00:24:58,960 --> 00:25:03,460 +نفس الشيء يعمل على مجموعة الهجوم المجاورة. + +332 +00:25:03,460 --> 00:25:05,880 +ومجموعة الهجوم المجاورة. ومجموعة الهجوم المجاورة. + +333 +00:25:05,880 --> 00:25:09,220 +ومجموعة الهجوم المجاورة. ومجموعة الهجوم المجاورة. + +334 +00:25:12,520 --> 00:25:20,500 +بالطبع هنا لدينا قيمة التصنيف المستقبلي بقيمة 9000 + +335 +00:25:20,500 --> 00:25:24,820 +غير مفاجئة. لماذا؟ لأنه باعتقادنا يجب أن نكون + +336 +00:25:24,820 --> 00:25:30,180 +قادرين على فعل فقط 276 ألف دولار. بينما أن الواقع + +337 +00:25:30,180 --> 00:25:37,680 +يقدم لنا قيمة تعني أننا قادرين على فعل قيمة 285 ألف + +338 +00:25:37,680 --> 00:25:41,680 +دولار. لذلك لدينا 9000 غير مفاجئة. + +339 +00:25:44,820 --> 00:25:51,640 +في هذه الحلقة أو في هذا المجال من محادثتنا، + +340 +00:25:51,640 --> 00:25:56,800 +سنركز على المواد الواضحة والعمل الواضح. + +341 +00:25:59,520 --> 00:26:04,340 +سنقوم بالتركيز في مناقشتنا الآن أو في المقالات + +342 +00:26:04,340 --> 00:26:09,500 +القادمة على المواد الواضحة والعمل الواضح. + +343 +00:26:09,500 --> 00:26:14,740 +المواد الواضحة والعمل الواضح. المواد الواضحة + +344 +00:26:14,740 --> 00:26:15,040 +الواضحة. المواد الواضحة. المواد الواضحة. + +345 +00:26:15,040 --> 00:26:19,380 +الواضحة. المواد الواضحة. المواد الواضحة. المواد + +346 +00:26:19,380 --> 00:26:19,640 +الواضحة. المواد الواضحة. المواد الواضحة. + +347 +00:26:19,640 --> 00:26:21,860 +الواضحة. المواد الواضحة. المواد الواضحة. + +348 +00:26:21,860 --> 00:26:26,100 +الواضحة. المواد الواضحة. المواد الواضحة. ال + +349 +00:26:27,780 --> 00:26:34,040 +على رئيسنا الذي جاء مع الإنتاج. + +350 +00:26:34,040 --> 00:26:35,540 +الإنتاج الإنتاج الإنتاج الإنتاج الإنتاج + +351 +00:26:35,540 --> 00:26:38,180 +الإنتاج الإنتاج الإنتاج الإنتاج الإنتاج + +352 +00:26:38,180 --> 00:26:38,240 +الإنتاج الإنتاج الإنتاج الإنتاج الإنتاج + +353 +00:26:38,240 --> 00:26:38,560 +الإنتاج الإنتاج الإنتاج الإنتاج الإنتاج + +354 +00:26:38,560 --> 00:26:38,580 +الإنتاج الإنتاج الإنتاج الإنتاج الإنتاج + +355 +00:26:38,580 --> 00:26:38,880 +الإنتاج الإنتاج الإنتاج الإنتاج الإنتاج + +356 +00:26:38,880 --> 00:26:46,380 +الإنتاج الإنتاج الإنتاج الإنتاج + +357 +00:26:46,380 --> 00:26:46,560 +ال + +358 +00:26:52,840 --> 00:26:57,100 +المقارنة بين الـ Budget ومقارنة الـ Output + +359 +00:26:57,100 --> 00:27:02,920 +وقمنا أيضاً بالمقارنة بين الـ Flexible + +360 +00:27:02,920 --> 00:27:06,200 +Budget والـ Actual Results لنحصل على شيء + +361 +00:27:06,200 --> 00:27:09,880 +يسمى Flexible Budget Variances. وهو فقط بسبب + +362 +00:27:09,880 --> 00:27:12,420 +المقارنة بين الـ Budget والـ Actual + +363 +00:27:12,420 --> 00:27:15,880 +Selling Price والـ Cost. قدرنا هذه + +364 +00:27:15,880 --> 00:27:18,480 +المعلومات للمدير. + +365 +00:27:20,960 --> 00:27:25,820 +بالطبع، الواجب الآن على المدير أن يقرر. يجب + +366 +00:27:25,820 --> 00:27:35,020 +أن يفهم بالضبط لماذا كانت هناك هذه التغييرات. لهذا + +367 +00:27:35,020 --> 00:27:39,960 +السبب، أخذ نظرة على هذه الـ 21600 تغيرات غير + +368 +00:27:39,960 --> 00:27:46,120 +مناسبة، وأخذ نظرة على الـ 28000 تغيرات غير مناسبة + +369 +00:27:46,120 --> 00:27:54,250 +من المواد الواضحة ومن العمل الواضح. وقال ما حدث + +370 +00:27:54,250 --> 00:27:59,310 +بالضبط في هذا المجال؟ أنت + +371 +00:27:59,310 --> 00:28:03,870 +كمدير المشروع الآن، أنت كمدير المشروع، تحتاج أن + +372 +00:28:03,870 --> 00:28:12,490 +تتعامل مع أسباب هذه التغييرات. لدينا مواد مباشرة، + +373 +00:28:12,490 --> 00:28:15,950 +تكلفة المواد المباشرة في الميزانية كانت مجرد 60 + +374 +00:28:15,950 --> 00:28:22,110 +دولار، لكن الحقيقة كانت 62.16. العمل المصطلح + +375 +00:28:22,110 --> 00:28:23,770 +المصطلح المصطلح المصطلح المصطلح المصطلح المصطلح + +376 +00:28:23,770 --> 00:28:30,610 +المصطلح المصطلح المصطلح المصطلح المصطلح المصطلح + +377 +00:28:30,610 --> 00:28:32,410 +المصطلح المصطلح المصطلح المصطلح المصطلح المصطلح + +378 +00:28:32,410 --> 00:28:33,230 +المصطلح المصطلح المصطلح المصطلح المصطلح المصطلح + +379 +00:28:33,230 --> 00:28:33,290 +المصطلح المصطلح المصطلح المصطلح المصطلح المصطلح + +380 +00:28:33,290 --> 00:28:33,730 +المصطلح المصطلح المصطلح المصطلح المصطلح المصطلح + +381 +00:28:33,730 --> 00:28:38,730 +المصطلح المصطلح المصطلح المصطلح المصطلح المصطلح + +382 +00:28:38,730 --> 00:28:41,170 +الم + +383 +00:28:43,160 --> 00:28:47,900 +نعم، قمنا بتقديمها بمزيد من التفاصيل، ولكنه يحتاج + +384 +00:28:47,900 --> 00:28:53,480 +أيضاً المزيد من التفاصيل لكي يقوم بمعرفة أسباب هذه + +385 +00:28:53,480 --> 00:28:56,980 +الاختلافات بالضبط. لذلك، أنتم كمديري المشاريع، + +386 +00:28:56,980 --> 00:29:06,040 +أنتم كمديري المشاريع، لماذا لدينا الـ 21,600 + +387 +00:29:06,040 --> 00:29:11,420 +ميزة مستخدمة. مجهودية مستخدمة + +388 +00:29:11,420 --> 00:29:12,700 +مستخدمة مستخدمة مستخدمة مستخدمة مستخدمة مستخدمة + +389 +00:29:12,700 --> 00:29:12,740 +مستخدمة مستخدمة مستخدمة مستخدمة مستخدمة مستخدمة + +390 +00:29:12,740 --> 00:29:15,030 +مستخدمة مستخدمة مستخدمة مستخدمة مستخدمة. لماذا + +391 +00:29:15,030 --> 00:29:21,670 +تعتقد أن هذه أسباب هذه التغييرات؟ نعم. + +392 +00:29:21,670 --> 00:29:25,810 +كما قلنا قبل قليل لدينا تغيير غير مفيد. هذا + +393 +00:29:25,810 --> 00:29:28,510 +يعني أن السعر الحقيقي كان أكبر من السعر + +394 +00:29:28,510 --> 00:29:36,070 +المُتوقع. لذا أنت كمدير، الآن لماذا لم نحصل + +395 +00:29:36,070 --> 00:29:43,130 +على هذا؟ أو ما هو السبب لدينا هذه المشكلة أو هذه + +396 +00:29:43,130 --> 00:29:43,930 +التغييرات؟ + +397 +00:30:03,550 --> 00:30:06,530 +Excellent. Therefore, cause number one of this + +398 +00:30:06,530 --> 00:30:11,450 +variance is because of the price + +445 +00:34:04,980 --> 00:34:10,300 +مقارنة استفادة أو بعض الناس يسمونه مقارنة استخدام، + +446 +00:34:10,300 --> 00:34:17,620 +لذلك الفرق أو السبب رقم واحد أو السبب في الحصول + +447 +00:34:17,620 --> 00:34:23,700 +على مقارنة مادة مباشرة وهو السبب رقم واحد، السعر، + +448 +00:34:23,700 --> 00:34:24,960 +هذا يسمى مقارنة سعر + +449 +00:34:30,050 --> 00:34:33,390 +because according to this course we only have or + +450 +00:34:33,390 --> 00:34:39,910 +the difference here between the budgeted price and + +451 +00:34:39,910 --> 00:34:45,430 +the actual price while + +452 +00:34:45,430 --> 00:34:48,670 +as according to the quantity it is called the + +453 +00:34:48,670 --> 00:34:53,910 +efficiency variance or some call it the usage + +454 +00:34:53,910 --> 00:34:54,550 +variance + +455 +00:35:04,180 --> 00:35:06,420 +which is because the difference between the + +456 +00:35:06,420 --> 00:35:13,940 +budgeted quantity and the actual quantity used in + +457 +00:35:13,940 --> 00:35:18,040 +our production لذلك كما يمكننا أن نرى هنا يمكننا أن + +458 +00:35:18,040 --> 00:35:23,280 +نقول إنه لكي نتعامل مع المقاومة أو لكي نتعامل مع + +459 +00:35:23,280 --> 00:35:27,260 +هذه التغييرات أو هذه التغييرات المستقبلية + +460 +00:35:27,260 --> 00:35:31,820 +المستقبلية نستطيع أن نقول إن هذه التغييرات بقدرة + +461 +00:35:31,820 --> 00:35:39,500 +21600 تغييرات غير مناسبة هي إما لأن الفرق بين + +462 +00:35:39,500 --> 00:35:47,080 +السعر والـسعر الحقيقي من المواد الواضحة أو بسبب + +463 +00:35:47,080 --> 00:35:51,300 +الفرق بين كمية المواد الواضحة التي تم استخدامها + +464 +00:35:51,300 --> 00:35:57,240 +وكمية المواد الواضحة التي تم استخدامها أو كما يمكن + +465 +00:35:57,240 --> 00:36:04,260 +أن يكون هذه التغييرة من أحد الأسباب أو كما يمكن أن + +466 +00:36:04,260 --> 00:36:04,380 +يكون من أحد الأسباب أو كما يمكن أن يكون من أحد + +467 +00:36:04,380 --> 00:36:06,420 +الأسباب أو كما يمكن أن يكون من أحد الأسباب أو كما + +468 +00:36:06,420 --> 00:36:06,460 +يمكن أن يكون من أحد الأسباب أو كما يمكن أن يكون من + +469 +00:36:06,460 --> 00:36:06,800 +أحد الأسباب أو كما يمكن أن يكون من أحد الأسباب أو + +470 +00:36:06,800 --> 00:36:07,780 +كما يمكن أن يكون من أحد الأسباب أو كما يمكن أن + +471 +00:36:07,780 --> 00:36:09,360 +يكون من أحد الأسباب أو كما يمكن أن يكون من أحد + +472 +00:36:09,360 --> 00:36:12,780 +الأسباب أو كما يمكن أن يكون من أحد الأسباب أو كما + +473 +00:36:12,780 --> 00:36:18,010 +يمكن أن يكون من أحد الأسباب هذا يعتبر خسارة، هذا يعتبر خسارة، + +474 +00:36:18,010 --> 00:36:22,930 +لذلك يمكننا أن نعتبرها .. ك .. ك .. داخل الإنتاج + +475 +00:36:22,930 --> 00:36:27,450 +الواقعي، نعم، نعم، داخل الإنتاج الواقعي، لكن هذا + +476 +00:36:27,450 --> 00:36:31,410 +يعتبر خسارة و .. و لا يجب أن يكون مُدرج عليها أو + +477 +00:36:31,410 --> 00:36:34,030 +لا يجب أن يكون مُدرج عليها، لا يجب أن يكون مُدرج + +478 +00:36:34,030 --> 00:36:40,450 +علي تصميم هذه .. أو هذه .. أو هذه مواد البحر أو + +479 +00:36:40,450 --> 00:36:44,820 +هذه الأدوات لأن هذه تعتبر خطأ وليس جزء من التصميم + +480 +00:36:44,820 --> 00:36:50,840 +هنا باعتبارنا على سبيل المثال حسناً، هل لديك أسئلة؟ + +481 +00:36:50,840 --> 00:36:58,500 +هل لديك أسئلة؟ لذلك كما نستطيع أن نرى هنا نستطيع + +482 +00:36:58,500 --> 00:37:05,090 +أيضاً أن ننتقل 38000 + +483 +00:37:05,090 --> 00:37:13,540 +دولار من مصادر العمل الواضح لانتقالات مختلفة هذه + +484 +00:37:13,540 --> 00:37:18,680 +الفرق بين 16 دولار في قيمة واحدة و 19.8 دولار في + +485 +00:37:18,680 --> 00:37:23,760 +قيمة واحدة يمكن أن يكون بسبب الفرق في الأسعار ولكن + +486 +00:37:23,760 --> 00:37:27,020 +باعتبار العمل المصطلح الواضح أننا لا نستطيع أن + +487 +00:37:27,020 --> 00:37:32,280 +نسميها تغيير السعر هي تُسمى تغيير السعر لأننا هنا + +488 +00:37:32,280 --> 00:37:37,860 +نتكلم عن العوائز ونتكلم عن العوائز لذلك نتكلم عن + +489 +00:37:40,830 --> 00:37:47,830 +أرقام وليس قيمة لأننا لا نقيم العمل البشري نقيم + +490 +00:37:47,830 --> 00:37:54,250 +العمل البشري لذلك أول وجهة من الـ 38000 مختلفة + +491 +00:37:54,250 --> 00:38:00,550 +ممكن تكون بسبب الاختلاف في الأرقام هذا يعني أنني + +492 +00:38:00,550 --> 00:38:06,950 +عقدت على سبيل المثال أن ساعة العمل المظلمة ستكلفنا + +493 +00:38:07,960 --> 00:38:13,220 +10 دولار ولكن في الواقع يكلفنا 11 دولار على سبيل + +494 +00:38:13,220 --> 00:38:20,980 +المثال لذلك هذه التغييرة تعتبر تغيير قيمة تغيير + +495 +00:38:20,980 --> 00:38:28,880 +عمل مصطلح مباشر تغيير كذلك نستطيع أيضاً أن ننتقل أو + +496 +00:38:28,880 --> 00:38:37,220 +نستطيع أيضاً أن ننتقل الـ 38000 دولار من الواجهة للعمل + +497 +00:38:37,220 --> 00:38:45,520 +المصطلح الواضح بسبب المجموعة التي تم استخدامها في + +498 +00:38:45,520 --> 00:38:51,020 +الواجهة للعمل المصطلح الواضح بالنسبة للساعات + +499 +00:38:51,020 --> 00:38:52,000 +التجارية + +500 +00:38:52,000 --> 00:38:54,480 + +501 +00:38:54,480 --> 00:38:57,820 + +502 +00:38:57,820 --> 00:39:02,520 + +503 +00:39:02,520 --> 00:39:02,620 + +504 +00:39:02,620 --> 00:39:05,760 + +505 +00:39:05,760 --> 00:39:06,780 + +506 +00:39:06,780 --> 00:39:11,300 + +507 +00:39:11,330 --> 00:39:15,010 +بالتالي، كما نرى هنا، الواقعات المادية، الـ + +508 +00:39:15,010 --> 00:39:18,370 +Flexible Budget Variances، والعمل المادي، الـ + +509 +00:39:18,370 --> 00:39:22,470 +Flexible Budget Variances، يمكن أن يتم تحسينها إلى + +510 +00:39:22,470 --> 00:39:26,890 +إنتاجات مختلفة، إنتاج رقم واحد، الاختلافات بين + +511 +00:39:26,890 --> 00:39:30,470 +الأسعار أو الاختلافات بين السعر الحقيقي والأسعار + +512 +00:39:30,470 --> 00:39:34,590 +الحقيقي وإنتاج رقم إنتاج رقم إنتاج الحقيقي + +513 +00:39:34,590 --> 00:39:38,230 +والأسعار الحقيقي والأسعار الحقيقي والأسعار الحقيقي + +514 +00:39:38,230 --> 00:39:38,290 +والأسعار الحقيقي والأسعار الحقيقي والأسعار الحقيقي + +515 +00:39:38,290 --> 00:39:39,270 +والأسعار الحقيقي والأسعار الحقيقي والأسعار الحقيقي + +516 +00:39:39,270 --> 00:39:44,210 +والأسعار الحقيقي والأسعار أو وفقاً لعمل مصنع الداريك، + +517 +00:39:44,210 --> 00:39:45,050 + +518 +00:39:45,050 --> 00:39:46,470 + +519 +00:39:46,470 --> 00:39:47,810 + +520 +00:39:47,810 --> 00:39:48,990 + +521 +00:39:48,990 --> 00:39:49,350 + +522 +00:39:49,350 --> 00:39:51,870 + +523 +00:39:51,870 --> 00:40:04,530 + +524 +00:40:04,530 --> 00:40:10,550 + +525 +00:40:10,630 --> 00:40:20,910 +هي مهتمة بشركات تعمل بشركات + +526 +00:40:20,910 --> 00:40:26,630 +تعمل بشركات تعمل بشركات تعمل + +527 +00:40:26,630 --> 00:40:28,690 +بشركات تعمل بشركات تعمل بشركات تعمل بشركات تعمل + +528 +00:40:28,690 --> 00:40:28,810 +بشركات تعمل بشركات تعمل بشركات تعمل بشركات تعمل + +529 +00:40:28,810 --> 00:40:39,830 +بشركات تعمل بشركات تعمل بشركات + +530 +00:40:39,830 --> 00:40:45,730 +تعمل أو من نظر مجموعة المجموعات التي تم تخطيطها وتم + +531 +00:40:45,730 --> 00:40:51,910 +سحبها في الواقع نحن فقط نتعامل مع الإنتاجات + +532 +00:40:51,910 --> 00:40:56,070 +المفتوحة للأسعار و + +533 +00:40:56,070 --> 00:40:59,790 +الإنتاجات المفتوحة للأسعار والإنتاجات المفتوحة + +534 +00:40:59,790 --> 00:41:02,430 +للأسعار والإنتاجات المفتوحة للأسعار والإنتاجات + +535 +00:41:02,430 --> 00:41:04,390 +المفتوحة للأسعار والإنتاجات المفتوحة للأسعار و + +536 +00:41:04,390 --> 00:41:05,570 +الإنتاجات المفتوحة للأسعار والإنتاجات المفتوحة + +537 +00:41:05,570 --> 00:41:10,280 +للأسعار والإنتاجات المفتوحة للأسعار So what do + +538 +00:41:10,280 --> 00:41:15,080 +you think is the cause that we budgeted twelve + +539 +00:41:15,080 --> 00:41:19,680 +thousand units while as the actual was ten + +540 +00:41:19,680 --> 00:41:23,840 +thousand units? Demand, + +541 +00:41:23,920 --> 00:41:26,880 +the demand, the demand has changed. Excellent. So + +542 +00:41:26,880 --> 00:41:29,740 +what are the causes that the demand has changed + +543 +00:41:29,740 --> 00:41:34,220 +? Yes, because our market share, maybe because we + +544 +00:41:34,220 --> 00:41:37,840 +have, we don't have equality, we don't satisfy our + +545 +00:41:38,480 --> 00:41:44,700 +customers. Excellent excellent therefore the competition had + +546 +00:41:44,700 --> 00:41:47,600 +lower prices than ours excellent excellent + +547 +00:41:47,600 --> 00:41:53,830 +therefore excellent the quality therefore we or the + +548 +00:41:53,830 --> 00:41:57,690 +causes of this 2000 unfavorable sales volume + +549 +00:41:57,690 --> 00:42:01,290 +variance might be because of the demand was not as + +550 +00:42:01,290 --> 00:42:07,510 +expected why? because for instance the demand or + +551 +00:42:07,510 --> 00:42:11,250 +the overall demand in the market was not as + +552 +00:42:11,250 --> 00:42:17,630 +expected or the demand was not as expected for our + +553 +00:42:17,630 --> 00:42:21,430 +product because the competition had lower prices + +554 +00:42:21,430 --> 00:42:26,590 +or the demand was not as expected for our product + +555 +00:42:26,590 --> 00:42:30,870 +because our quality was not as usual for instance + +556 +00:42:30,870 --> 00:42:35,830 +it could also be concerned with + +557 +00:42:39,310 --> 00:42:43,470 +Excellent. We did not consider the changes in the + +558 +00:42:43,470 --> 00:42:49,910 +tastes of the customers. Also, maybe in our + +559 +00:42:49,910 --> 00:42:53,570 +preparation of the budget and the determination of + +560 +00:42:53,570 --> 00:42:56,770 +the twelve thousand units, we did not determine + +561 +00:42:56,770 --> 00:43:02,830 +this amount by a careful analysis or by an + +562 +00:43:02,830 --> 00:43:14,270 +accurate analysis. هذه هي الأسباب التي قد تسبب + +563 +00:43:14,270 --> 00:43:18,210 +في هذا الإنتاج من 2 ألف جهاز غير مناسب أو + +564 +00:43:18,210 --> 00:43:24,590 +الإنتاج التجميعي أي أسئلة؟ بالطبع لدينا أيضاً + +565 +00:43:24,590 --> 00:43:26,330 + +566 +00:43:30,630 --> 00:43:35,690 +We said that it is either because of the market + +567 +00:43:35,690 --> 00:43:40,190 +share because of the demand Or it is either + +568 +00:43:40,190 --> 00:43:44,550 +because of the market size. Correct? We said that + +569 +00:43:44,550 --> 00:43:47,650 +the first reason is the market size. Maybe the + +570 +00:43:47,650 --> 00:43:50,590 +demand or the overall demand in the market was not + +571 +00:43:50,590 --> 00:43:53,410 +as expected. Therefore, this is called the market + +572 +00:43:53,410 --> 00:44:00,940 +size. And then the other three الأسباب هي بسبب + +573 +00:44:00,940 --> 00:44:07,020 +مُجموعات السوق لأننا كان لدينا مشاكل إما في أسعارنا + +574 +00:44:07,020 --> 00:44:14,160 +أو إما في جودتنا أو إما في منتجاتنا وكذلك التي + +575 +00:44:14,160 --> 00:44:18,900 +أقلت مجموعات السوق أكثر من المتوقع لذلك يمكننا + +576 +00:44:18,900 --> 00:44:24,940 +أيضاً أن نتعامل مع هذه التغييرات أو تغيير مجموعات + +577 +00:44:24,940 --> 00:44:27,140 +السوق كأسباب + +578 +00:44:32,340 --> 00:44:36,520 +cause number one is because of the market share + +579 +00:44:36,520 --> 00:44:40,820 + +580 +00:44:40,820 --> 00:44:53,980 +number two is because of the market size. Any + +581 +00:44:53,980 --> 00:44:54,600 +questions? + +582 +00:44:59,180 --> 00:45:06,500 +لذلك بالتالي، قمنا بتنحية مستوى 2 من عمليات + +583 +00:45:06,500 --> 00:45:12,500 +عمليات الـvariances إذا كنا بحاجة إلى أكثر أفعال لكي + +584 +00:45:12,500 --> 00:45:16,800 +ننتقل 21600 إلى أسعار + +585 +00:45:19,390 --> 00:45:25,390 +قيمة أو دعنا نقول فعالية الإنتاجات و 38000 + +586 +00:45:25,390 --> 00:45:30,250 + +587 +00:45:30,250 --> 00:45:30,810 + +588 +00:45:30,810 --> 00:45:31,670 + +589 +00:45:31,670 --> 00:45:32,890 + +590 +00:45:32,890 --> 00:45:35,730 + +591 +00:45:35,730 --> 00:45:45,710 + +592 +00:45:46,810 --> 00:45:54,570 +قلنا إنه لكي نحصل على مقارنة السعر مع السعر + +593 +00:45:54,570 --> 00:45:57,250 + +594 +00:45:57,250 --> 00:45:57,470 + +595 +00:45:57,470 --> 00:45:57,770 + +596 +00:45:57,770 --> 00:45:58,450 + +597 +00:45:58,450 --> 00:45:59,070 + +598 +00:45:59,070 --> 00:46:01,050 + +599 +00:46:01,050 --> 00:46:01,590 + +600 +00:46:01,590 --> 00:46:05,420 +الحقيقي للسعر المخطط to compare these two and in order + +601 +00:46:05,420 --> 00:46:08,700 +to get the quantity price in order to get the + +602 +00:46:08,700 --> 00:46:11,640 +efficiency sorry the quantity variance or in order + +603 +00:46:11,640 --> 00:46:14,960 +to get or calculate the efficiency variance we + +604 +00:46:14,960 --> 00:46:17,840 +need to compare two things we need to compare the + +605 +00:46:17,840 --> 00:46:21,500 +budgeted quantity and the actual quantity of + +606 +00:46:21,500 --> 00:46:24,600 +course we as accountants we all know how to get + +607 +00:46:24,600 --> 00:46:27,000 +the actual price and how to get the actual + +608 +00:46:27,000 --> 00:46:33,320 +quantity بالنسبة لرقمنا كمحاسبين، نستطيع أن نُقرر ما + +609 +00:46:33,320 --> 00:46:37,520 +كانت الكمية الحقيقية وما كان السعر الحقيقي، ولكن + +610 +00:46:37,520 --> 00:46:45,060 +الآن دعنا نعتبر كيف نقرر السعر المخطط وكيف نقرر أو + +611 +00:46:45,060 --> 00:46:48,930 +ما هي الطرق In order to determine the budgeted + +612 +00:46:48,930 --> 00:46:51,690 +prices and the budgeted quantities. What do you + +613 +00:46:51,690 --> 00:46:55,070 +think are the main sources of information that + +614 +00:46:55,070 --> 00:46:58,290 +could be used in order to determine the budgeted + +615 +00:46:58,290 --> 00:47:00,690 +prices and the budgeted quantities? What do you + +616 +00:47:00,690 --> 00:47:06,710 +think? So + +617 +00:47:06,710 --> 00:47:11,290 +what do you think? Excellent + +618 +00:47:11,290 --> 00:47:12,770 +historical information + +619 +00:47:15,040 --> 00:47:17,720 +الكميات الحقيقية السابقة؟ ماذا تعني بكميات الحقيقية + +620 +00:47:17,720 --> 00:47:22,400 +السابقة؟ كميات السابقة؟ كميات السابقة؟ كميات + +621 +00:47:22,400 --> 00:47:23,480 +السابقة؟ كميات السابقة؟ كميات + +622 +00:47:23,480 --> 00:47:25,140 +السابقة؟ كميات السابقة؟ كميات السابقة؟ كميات + +623 +00:47:25,140 --> 00:47:32,120 +السابقة؟ كميات + +624 +00:47:32,120 --> 00:47:37,880 +السابقة + +625 +00:47:37,880 --> 00:47:42,400 +السابقة؟ كميات + +626 +00:47:42,400 --> 00:47:44,200 +السابقة + +627 +00:47:47,040 --> 00:47:52,480 +of course we have been manufacturing this product + +628 +00:47:52,480 --> 00:47:57,120 +for several years. Therefore, we know what is + +629 +00:47:57,120 --> 00:48:00,720 +exactly the quantity that has been used in the + +630 +00:48:00,720 --> 00:48:04,680 +past. What is the price that has been used in the + +631 +00:48:04,680 --> 00:48:08,580 +past. Therefore, we could use this past information + +632 +00:48:08,580 --> 00:48:13,540 +in order to determine the budgeted information. We + +633 +00:48:13,540 --> 00:48:18,890 +could use the أو يمكننا أن نستخدم تجاربنا أو + +634 +00:48:18,890 --> 00:48:23,570 +تجاربنا الماضية في البرنامج لكي نقوم بتحديد + +635 +00:48:23,570 --> 00:48:32,030 +الكميات والقيم المخططة هذا هو أول مصادر المعلومات + +636 +00:48:32,030 --> 00:48:37,470 +ولكن كما نستطيع أن نرى هنا إذا استخدمنا المعلومات + +637 +00:48:37,470 --> 00:48:41,110 +الماضية يمكننا + +638 +00:48:43,190 --> 00:48:49,690 +أن نتحمل بعض التغيرات التي كانت في عملية + +639 +00:48:49,690 --> 00:48:50,710 + +640 +00:48:50,710 --> 00:48:50,790 + +641 +00: + +667 +00:51:14,100 --> 00:51:21,030 +إذا كانوا يصنعون الوضع مع more materials than + +668 +00:51:21,030 --> 00:51:25,310 +should be used; therefore, they will keep doing what + +669 +00:51:25,310 --> 00:51:29,230 +they are doing. Why? Because we said that according + +670 +00:51:29,230 --> 00:51:31,550 +to the past year, or to the previous year, + +671 +00:51:31,550 --> 00:51:36,250 +we used 9.5 kilograms, and this year + +672 +00:51:36,250 --> 00:51:40,930 +we should use 9.5 kilograms. Therefore, if in the + +673 +00:51:40,930 --> 00:51:46,370 +previous year they spilled a lot of the direct + +674 +00:51:46,370 --> 00:51:51,500 +materials ولم يستخدموا المادة الحقيقية فورًا، لذلك + +675 +00:51:51,500 --> 00:51:57,060 +الكثير من المواد الحقيقية لم تكن في الشكل الصحيح + +676 +00:51:57,060 --> 00:52:03,720 +لتكون تدخل في البرنامج، لذلك هذه الانفجارات ستتم + +677 +00:52:03,720 --> 00:52:11,500 +تحميلها إلى الفرصة التالية أو إلى العام التالي، + +678 +00:52:11,500 --> 00:52:17,910 +هذه هي المشكلة في استخدام البيانات التاريخية، ولكن + +679 +00:52:17,910 --> 00:52:21,910 +أفضل استخدام للمعلومات التاريخية هو أن المعلومات + +680 +00:52:21,910 --> 00:52:28,870 +التاريخية قد تم جمعها كمعلمين، نحن جميعًا نعرف أن + +681 +00:52:28,870 --> 00:52:32,850 +باعتبار نظام المعلومات التاريخية لدينا، نقوم + +682 +00:52:32,850 --> 00:52:38,450 +بتسجيل جميع هذه الأساسيات في طريق عملية التصميم، + +683 +00:52:38,450 --> 00:52:43,770 +صحيح؟ لذلك، أسعار الحصول على هذه المعلومات ستكون + +684 +00:52:43,770 --> 00:52:51,290 +عالية. لذلك هناك إيجابيات، وبالطبع هناك إيجابيات من + +685 +00:52:51,290 --> 00:52:59,590 +استخدام البيانات التاريخية. آخر نوع ممتاز + +686 +00:52:59,590 --> 00:53:04,590 +نستطيع استخدامه هو البيانات أو الأسعار أو المقاومات + +687 +00:53:06,170 --> 00:53:11,110 +from other competitors, but there is a problem here + +688 +00:53:11,110 --> 00:53:17,390 +that gathering this information is not easy, if not + +689 +00:53:17,390 --> 00:53:22,690 +impossible. لأن كما نعرف جميعًا أن الموردين لن يقدموا + +690 +00:53:22,690 --> 00:53:26,210 +هذه المعلومات إلى الموردين أو لن يقدموا هذه + +691 +00:53:26,210 --> 00:53:32,990 +المعلومات إلى السوق، ولكن هذا سيكون إشارة جيدة، أو + +692 +00:53:32,990 --> 00:53:40,310 +سيكون هذا جيدًا. دعنا نقول مصادر المعلومات لأننا نجمع + +693 +00:53:40,310 --> 00:53:46,500 +أنفسنا إلى الموردين. إذا كان لدينا القدرة على تحقيق أو + +694 +00:53:46,500 --> 00:53:53,580 +جمع هذه المعلومات. آخر مصادر المعلومات لكي تجمع + +695 +00:53:53,580 --> 00:54:03,720 +أسعار ومقالات مجلسية هو استخدام نظام عالمي. هذا + +696 +00:54:03,720 --> 00:54:07,920 +يعني أننا يمكننا إنشاء فريق من المهندسين + +697 +00:54:10,660 --> 00:54:14,580 +Detail the activities within any manufacturing + +698 +00:54:14,580 --> 00:54:18,560 +process, according to this manufacturing process, or + +699 +00:54:18,560 --> 00:54:21,960 +according to this research by the engineers, or + +700 +00:54:21,960 --> 00:54:27,410 +this engineering research. يمكننا أن نعرف بالضبط ما + +701 +00:54:27,410 --> 00:54:31,150 +هي المادة من المواد الواضحة التي يجب أن تكون + +702 +00:54:31,150 --> 00:54:36,590 +مستخدمة لإنتاج نوع من الوضع. ما هي المادة من + +703 +00:54:36,590 --> 00:54:41,750 +المواد الواضحة التي يجب أن تكون مستخدمة لإنتاج + +704 +00:54:41,750 --> 00:54:42,750 +نوع من الوضع. + +705 +00:54:45,980 --> 00:54:49,160 +مع تجارب التحقيق. + +706 +00:54:49,160 --> 00:54:50,520 +(This section 706-713 is a repeated phrase and should be removed or significantly shortened for clarity). + +713 +00:55:00,080 --> 00:55:05,710 +أو تجارب التحقيق. دعنا نقول أن مصادر هذه المعلومات + +714 +00:55:05,710 --> 00:55:11,610 +هي مصادر جيدة، لأنه أولاً لا نحمل خاطراتنا من + +715 +00:55:11,610 --> 00:55:14,050 +السنوات السابقة. أولاً + +716 +00:55:18,830 --> 00:55:22,990 +Pinpoint, let us say, the exact amounts; therefore, we + +717 +00:55:22,990 --> 00:55:26,270 +are challenging our employees to use the exact + +718 +00:55:26,270 --> 00:55:29,850 +amounts that should be used, and not the amounts + +719 +00:55:29,850 --> 00:55:33,950 +that we expect to be used within this process, or + +720 +00:55:33,950 --> 00:55:36,170 +within the manufacturing process. We are going to + +721 +00:55:36,170 --> 00:55:38,690 +continue, inshallah, next time. Thank you for + +722 +00:55:38,690 --> 00:55:39,050 +listening. diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/6jZ7yMlM_TE_postprocess.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/6jZ7yMlM_TE_postprocess.srt new file mode 100644 index 0000000000000000000000000000000000000000..4da61e63d4772015809ac68804ca7a66751dd54a --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/6jZ7yMlM_TE_postprocess.srt @@ -0,0 +1,2888 @@ +1 +00:00:20,910 --> 00:00:29,010 +بدأنا قبل قليل في دراسة قبل قليل بإقدام التغييرات + +2 +00:00:29,010 --> 00:00:35,070 +أو تغيير الاناليزمن شركة الانترنت وبالطبع قلنا ان + +3 +00:00:35,070 --> 00:00:41,810 +شركة الانترنت تصنع جاكتس وانتقل فقط في مجال تصنيع + +4 +00:00:41,810 --> 00:00:44,490 +مجال تصنيع مجال تصنيع مجال تصنيع مجال تصنيع مجال + +5 +00:00:44,490 --> 00:00:45,410 +تصنيع مجال تصنيع مجال تصنيع مجال تصنيع مجال تصنيع + +6 +00:00:45,410 --> 00:00:46,590 +مجال تصنيع مجال تصنيع مجال تصنيع مجال تصنيع مجال + +7 +00:00:46,590 --> 00:00:48,070 +مجال تصنيع مجال تصنيع مجال تصنيع مجال تصنيع مجال + +8 +00:00:48,070 --> 00:00:59,010 +تصنيع مجال تصنيع مجال + +9 +00:00:59,010 --> 00:01:07,280 +تصنيوأيضًا ليس لدينا بداية ونهاية عملية عملية + +10 +00:01:07,280 --> 00:01:07,800 +عملية عملية عملية عملية عملية عملية عملية عملية + +11 +00:01:07,800 --> 00:01:08,680 +عملية عملية عملية عملية عملية عملية عملية عملية + +12 +00:01:08,680 --> 00:01:10,840 +عملية عملية عملية عملية عملية عملية عملية عملية + +13 +00:01:10,840 --> 00:01:12,300 +عملية عملية عملية عملية عملية عملية عملية عملية + +14 +00:01:12,300 --> 00:01:12,540 +عملية عملية عملية عملية عملية عملية عملية عملية + +15 +00:01:12,540 --> 00:01:13,340 +عملية عملية عملية عملية عملية عملية عملية عملية + +16 +00:01:13,340 --> 00:01:13,560 +عملية عملية عملية عملية عملية عملية عملية عملية + +17 +00:01:13,560 --> 00:01:16,860 +عملية عملية عملية عملية عملية عملية عملية عملية + +18 +00:01:16,860 --> 00:01:28,180 +عملية عملية عمل + +19 +00:01:28,200 --> 00:01:34,920 +وهو مجرد مجرد مجرد مجرد مجرد مجرد مجرد مجرد مجرد + +20 +00:01:34,920 --> 00:01:40,120 +مجرد مجرد مجرد مجرد مجرد مجرد مجرد مجرد مجرد مجرد + +21 +00:01:40,120 --> 00:01:42,220 +مجرد مجرد + +22 +00:01:52,440 --> 00:01:55,640 +نحتاج إلى التقارير بين مجموعة الـ Static Budget + +23 +00:01:55,640 --> 00:01:58,500 +ومجموعة الـ Actual Results بالطبع، المجموعة الـ + +24 +00:01:58,500 --> 00:02:02,380 +Actual Results هي باعتبار مستوى الخروج الحقيقي + +25 +00:02:02,380 --> 00:02:08,760 +والسعر الحقيقي والسعر الحقيقي، بما يكن مختلفا أو + +26 +00:02:08,760 --> 00:02:15,120 +مقفلوقررنا إننا نقارن الاتنين، فسيكون لدينا شيء + +27 +00:02:15,120 --> 00:02:18,080 +يسمى بـ Static Budget Variances كما يمكننا أن نرى + +28 +00:02:18,080 --> 00:02:22,000 +هنا الفرق بين الـ Static Budget والوصول الحقيقي + +29 +00:02:22,000 --> 00:02:27,280 +يسمى بـ Static Budget Variances ولكن قررنا أنه + +30 +00:02:27,280 --> 00:02:30,660 +باعتبار هذا الاناليزيس، باعتبار الاناليزيس Level + +31 +00:02:30,660 --> 00:02:39,180 +1، لا يمكنناولا نعرف بالضبط لماذا تكون هناك تغيير + +32 +00:02:39,180 --> 00:02:44,560 +مصطلح الانتجار نحن لا نستطيع أن نعرف المسبب + +33 +00:02:44,560 --> 00:02:49,500 +الحقيقي لهذا التغيير لماذا؟ لأننا لدينا اثنين + +34 +00:02:49,500 --> 00:02:54,160 +تغييرات مختلفة أو اثنين مسببات مختلفة لهذا التغيير + +35 +00:02:54,160 --> 00:02:55,660 +المسبب الأول + +36 +00:02:58,000 --> 00:03:07,860 +هي بسبب الفرق بين الواقعي والمدفع الواقعي والمدفع + +37 +00:03:07,860 --> 00:03:08,140 +الواقعي والمدفع الواقعي والمدفع الواقعي والمدفع + +38 +00:03:08,140 --> 00:03:08,580 +الواقعي والمدفع الواقعي والمدفع الواقعي والمدفع + +39 +00:03:08,580 --> 00:03:09,000 +الواقعي والمدفع الواقعي والمدفع الواقعي والمدفع + +40 +00:03:09,000 --> 00:03:09,980 +الواقعي والمدفع الواقعي والمدفع الواقعي والمدفع + +41 +00:03:09,980 --> 00:03:11,700 +الواقعي والمدفع الواقعي والمدفع الواقعي والمدفع + +42 +00:03:11,700 --> 00:03:15,540 +الواقعي والمدفع الواقعي والمدفع الواقعي والمدفع + +43 +00:03:15,540 --> 00:03:20,940 +الواقعي والمدفع الواقعي + +44 +00:03:26,730 --> 00:03:31,690 +related to two causes the first the difference + +45 +00:03:31,690 --> 00:03:42,090 +between the actual and budgeted units sold or the + +46 +00:03:42,090 --> 00:03:48,060 +output levelالاختلاف الثاني أو السبب الثاني لـ + +47 +00:03:48,060 --> 00:03:54,080 +93100 هو بسبب الاختلافين بين الأسعار السيارة + +48 +00:03:54,080 --> 00:03:58,740 +والأسعار السيارة والأسعار السيارة والأسعار السيارة + +49 +00:03:58,740 --> 00:04:00,800 +والأسعار السيارة والأسعار السيارة والأسعار السيارة + +50 +00:04:00,800 --> 00:04:04,180 +والأسعار السيارة والأسعار السيارة والأسعار السيارة + +51 +00:04:04,180 --> 00:04:08,620 +والأسعار السيارة والأسعار السيارة والأسعار السيارة + +52 +00:04:08,620 --> 00:04:11,340 +والأسعار السيارة والأسعار السيارة والأسعار السيارة + +53 +00:04:11,340 --> 00:04:12,840 +والأسعار السيارة والأسعار السيارة والأسعار السيارة + +54 +00:04:16,840 --> 00:04:25,220 +selling prices and costs and we said in order to + +55 +00:04:25,220 --> 00:04:33,080 +analyze this variance of ninety three thousand one + +56 +00:04:33,080 --> 00:04:36,260 +hundred unfavorable variance which is the static + +57 +00:04:36,260 --> 00:04:40,100 +budget variance we need to prepare another budget + +58 +00:04:40,100 --> 00:04:49,270 +which we called the flexible budget and we saidمن + +59 +00:04:49,270 --> 00:04:53,190 +كلمة نفسها، أن الوضع المستقبلي هو وضع مستقبلي، هذا + +60 +00:04:53,190 --> 00:05:01,190 +يعني أنه سيعتبر أو يبنى أو يجهز المقالات أو يقدم + +61 +00:05:01,190 --> 00:05:05,690 +المقالات باعتبار السعر المستقبلي والسعر المستقبلي + +62 +00:05:07,120 --> 00:05:09,740 +ماذا هو الفرق بين الانتجار التنسيقي والانتجار + +63 +00:05:09,740 --> 00:05:13,600 +التنسيقي؟ قلنا إن الانتجار التنسيقي يعتمد على + +64 +00:05:13,600 --> 00:05:18,080 +مستوى الخروج الواقعي، وهو عدد المجتمعات التي تنتج + +65 +00:05:18,080 --> 00:05:23,120 +ويتسوق، بينما انتجار التنسيقي يعتمد على عدد + +66 +00:05:23,120 --> 00:05:28,280 +المجتمعات التي تنتج ويتسوقهذه هي الفرصة بين عقد + +67 +00:05:28,280 --> 00:05:33,160 +مستقل والعقد مستقل وإذا كنا قلنا فرصة أخرى لأننا + +68 +00:05:33,160 --> 00:05:37,220 +بحاجة لكي نعرف أولا ما هو مستوى الوصول الواقعي، + +69 +00:05:37,220 --> 00:05:43,700 +فعقد مستقل سيكون مستعد في نهاية الوقت بعد انتهاء + +70 +00:05:43,700 --> 00:05:50,100 +الوقت، بينما عقد مستقل كما قلنا سيكون مستعد قبل + +71 +00:05:50,100 --> 00:05:57,040 +بداية الوقتهكذا، كيف نستعد لتحضير الوضع المستقبلي؟ + +72 +00:05:57,040 --> 00:06:03,460 +سنستخدم الواحد وعشر وعشر وعشر دولار كسل السعر + +73 +00:06:03,460 --> 00:06:07,320 +سنستخدم + +74 +00:06:07,320 --> 00:06:11,580 +الواحد وعشر وعشر وعشر وعشر دولار كسل المادة + +75 +00:06:11,580 --> 00:06:20,780 +الواضحةسنستخدم ال 16 دولار كمانفجار مبادر ساعة و + +76 +00:06:20,780 --> 00:06:27,900 +سنستخدم ال 12 دولار كمانفجار + +77 +00:06:27,900 --> 00:06:39,500 +مبادر ساعة و سنستخدم ال 276 دولار كمانفجار مبادر + +78 +00:06:42,790 --> 00:06:46,670 +من يستطيع أن يخبرني لماذا اخترنا الـ 276 ألف + +79 +00:06:46,670 --> 00:06:50,930 +عمليات محفظة وليس الـ 285 اللي كانت متوفرة في + +80 +00:06:50,930 --> 00:07:00,950 +الوصف الواقعي ممتاز، + +81 +00:07:00,950 --> 00:07:05,630 +ممتاز، ممتاز، ممتاز، ممتاز، ممتاز، ممتاز، ممتاز، + +82 +00:07:05,630 --> 00:07:06,210 +ممتاز، ممتاز، ممتاز، ممتاز، ممتاز، ممتاز، ممتاز، + +83 +00:07:06,210 --> 00:07:06,430 +ممتاز، ممتاز، ممتاز، ممتاز، ممتاز، ممتاز، ممتاز، + +84 +00:07:06,430 --> 00:07:07,070 +ممتاز، ممتاز، ممتاز، ممتاز، ممتاز، ممتاز، ممتاز، + +85 +00:07:07,070 --> 00:07:12,620 +ممتاز، ممتاز، ممتاز، ممتاز، ممتTherefore, any + +86 +00:07:12,620 --> 00:07:16,200 +change in the number of units sold or produced and + +87 +00:07:16,200 --> 00:07:22,960 +sold would not affect our fixed expensesتأكد؟ هذه + +88 +00:07:22,960 --> 00:07:27,980 +هي التفريقات المستقبلية نحن ندفع تفريقات مستقبلية + +89 +00:07:27,980 --> 00:07:31,520 +في Cost Accounting I لتكون تفريقات لا تتغير + +90 +00:07:31,520 --> 00:07:37,080 +بالمجموعة بالطبع كمية التغيير في المصادر بالطبع + +91 +00:07:37,080 --> 00:07:41,820 +داخل المجموعة المرتبطة، لذلك التغيير بين الـ12000 + +92 +00:07:42,200 --> 00:07:45,680 +والـ 10,000 unit is still within the relevant + +93 +00:07:45,680 --> 00:07:51,820 +range. Therefore, the budgeted $276,000 as fixed + +94 +00:07:51,820 --> 00:07:56,360 +expenses would be the same under the static budget + +95 +00:07:56,360 --> 00:08:01,700 +and under the flexible budget. Any questions? + +96 +00:08:02,690 --> 00:08:07,530 +بالطبع بالنسبة لهذه المقالات المجردة بالنسبة لهذه + +97 +00:08:07,530 --> 00:08:08,630 +السعرات المجردة المجردة المجردة السعرات المجردة + +98 +00:08:08,630 --> 00:08:09,330 +السعرات المجردة السعرات المجردة السعرات المجردة + +99 +00:08:09,330 --> 00:08:11,830 +السعرات المجردة السعرات المجردة السعرات المجردة + +100 +00:08:11,830 --> 00:08:13,030 +السعرات المجردة السعرات المجردة السعرات المجردة + +101 +00:08:13,030 --> 00:08:13,770 +السعرات المجردة السعرات المجردة السعرات المجردة + +102 +00:08:13,770 --> 00:08:14,310 +السعرات المجردة السعرات المجردة السعرات المجردة + +103 +00:08:14,310 --> 00:08:22,550 +السعرات المجردة السعرات المجردة السعرات المجردة + +104 +00:08:22,550 --> 00:08:25,550 +السعرات المجردة السعرات المجردة السعرات المجردة + +105 +00:08:25,550 --> 00:08:28,590 +السعرات + +106 +00:08:28,590 --> 00:08:30,150 +المجر + +107 +00:08:32,170 --> 00:08:37,390 +مش عارف لماذا الـ fixed cost تختلف من الانتجار + +108 +00:08:37,390 --> 00:08:43,950 +الواقعي؟ سوف نتحدث عن هذا، لدينا قصة رقم 8 كلها عن + +109 +00:08:43,950 --> 00:08:49,270 +الانتجارات من المصادر على الأعلى، بما أنها مستغربة + +110 +00:08:49,270 --> 00:08:53,650 +أو مقفلة، سنتحدث عن هذا في التفاصيل ان شاء الله. + +111 +00:08:57,790 --> 00:09:04,450 +دعنا نقل هذه الـ 93100 مقارنة غير مفيدة إلى + +112 +00:09:04,450 --> 00:09:06,910 +الاتنين المختلفة من الأسباب المختلفة من الاتنين + +113 +00:09:06,910 --> 00:09:07,370 +المختلفة من الاتنين المختلفة من الاتنين المختلفة + +114 +00:09:07,370 --> 00:09:07,930 +من الاتنين المختلفة من الاتنين المختلفة من الاتنين + +115 +00:09:07,930 --> 00:09:08,730 +المختلفة من الاتنين المختلفة من الاتنين المختلفة + +116 +00:09:08,730 --> 00:09:10,190 +من الاتنين المختلفة من الاتنين المختلفة من الاتنين + +117 +00:09:10,190 --> 00:09:10,250 +المختلفة من الاتنين المختلفة من الاتنين المختلفة + +118 +00:09:10,250 --> 00:09:10,810 +من الاتنين المختلفة من الاتنين المختلفة من الاتنين + +119 +00:09:12,220 --> 00:09:17,760 +كان قادرًا يأتي مع الـ 93100 مختلفة مفاجئة ولكنه + +120 +00:09:17,760 --> 00:09:24,900 +جاء إليك وقال أن الـ 93100 مختلفة مفاجئة لم تكن + +121 +00:09:24,900 --> 00:09:31,440 +مفرومة كافية لكي تعمل اي فعالية تحقيقيةلإختيار أي + +122 +00:09:31,440 --> 00:09:36,080 +قرار باعتبار هذا الرقم، لأني لا أعرف بالضبط لماذا + +123 +00:09:36,080 --> 00:09:41,020 +هذا الـ 93100 ميلاد ميلاد ميلاد ميلاد ميلاد ميلاد + +124 +00:09:41,020 --> 00:09:41,140 +ميلاد ميلاد ميلاد ميلاد ميلاد ميلاد ميلاد ميلاد + +125 +00:09:41,140 --> 00:09:41,500 +ميلاد ميلاد ميلاد ميلاد ميلاد ميلاد ميلاد ميلاد + +126 +00:09:41,500 --> 00:09:58,280 +ميلاد ميلاد ميلاد ميلاد ميلاد ميلاد ميلاد ميلاد مي + +127 +00:09:58,690 --> 00:10:03,410 +كما قلنا سابقًا في الدراسة السابقة الاختلافات أو + +128 +00:10:03,410 --> 00:10:08,070 +الاناليز الاختلافات مصممة من مستوى 0 إلى مستوى 3 + +129 +00:10:08,070 --> 00:10:14,210 +بالطبع مستوى 0 ليس أكتر في التفاصيل فهو يعطينا فقط + +130 +00:10:17,430 --> 00:10:22,450 +معرفة كمية الاختلافات لكن عندما نزل إلى أعلى مع + +131 +00:10:22,450 --> 00:10:26,490 +مستوى المستوى نقدر نقدر نقدر نقدر نقدر نقدر نقدر + +132 +00:10:26,490 --> 00:10:27,930 +نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر + +133 +00:10:27,930 --> 00:10:28,070 +نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر + +134 +00:10:28,070 --> 00:10:28,830 +نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر + +135 +00:10:28,830 --> 00:10:29,650 +نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر + +136 +00:10:29,650 --> 00:10:32,870 +نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر + +137 +00:10:32,870 --> 00:10:44,130 +نقدر نقدر نقدر نقدر نقدر نقدر + +138 +00:10:44,130 --> 00:10:46,070 +نقد + +139 +00:10:52,340 --> 00:10:59,380 +ممتاز. ممتاز. لذلك، مستوى زرع يكون فقط مقارنة بين + +140 +00:10:59,380 --> 00:11:05,280 +14900 نت عمل حصة أو حصة عمل حصة عمل حصة عمل حصة + +141 +00:11:05,280 --> 00:11:06,300 +عمل حصة عمل حصة عمل حصة عمل حصة عمل حصة عمل حصة + +142 +00:11:06,300 --> 00:11:12,020 +عمل حصة عمل حصة عمل حصة عمل + +143 +00:11:15,570 --> 00:11:20,990 +المقارنة بين هذين الانتجارين فقط يسمى عملية تجارب + +144 +00:11:20,990 --> 00:11:25,250 +الانتجار الجزء أول عملية تجارب الانتجار الجزء أول + +145 +00:11:25,250 --> 00:11:28,290 +عملية تجارب الانتجار الجزء أول عملية تجارب + +146 +00:11:28,290 --> 00:11:33,970 +الانتجار الجزء أول + +147 +00:11:34,840 --> 00:11:40,220 +هذه الرقمات تم تحقيقها، لذلك تحقيق المستوى أو + +148 +00:11:40,220 --> 00:11:45,780 +تحقيق المستوى واحد سيقوم بالمقارنة بين المالات + +149 +00:11:45,780 --> 00:11:50,660 +وسيقوم بالمقارنة بين الأسعار المختلفة لكي تحقيق أو + +150 +00:11:50,660 --> 00:12:00,910 +لكي تقوم بتقليم هذا المهم أو هذا دعنا نقولهذا + +151 +00:12:00,910 --> 00:12:06,350 +الرقم الكبير أو هذا الرقم غير مفهوم 93100 إلى + +152 +00:12:06,350 --> 00:12:11,790 +الاختلافات المختلفة من الأسعار والسعر أو + +153 +00:12:11,790 --> 00:12:18,530 +الميزانيات هذا سيكون التجارب الأولى التجارب الأولى + +154 +00:12:18,530 --> 00:12:22,770 +التجارب الأولى التجارب الأولى التجارب الأولىسيقوم + +155 +00:12:22,770 --> 00:12:30,390 +بتقلي من 93100 إلى الانتجارات الأولى والثانوية. + +156 +00:12:45,050 --> 00:12:49,250 +كما يمكننا أن نرى هنا، هذه هي عملية عملية عملية + +157 +00:12:49,250 --> 00:12:49,410 +عملية عملية عملية عملية عملية عملية عملية عملية + +158 +00:12:49,410 --> 00:12:50,190 +عملية عملية عملية عملية عملية عملية عملية عملية + +159 +00:12:50,190 --> 00:12:51,050 +عملية عملية عملية عملية عملية عملية عملية عملية + +160 +00:12:58,490 --> 00:13:04,090 +بالطبع لدينا النتيجة الحقيقية نفسها التي كانت + +161 +00:13:04,090 --> 00:13:09,050 +مواجهة في تجارب نقل واحد نعمل تجارب نقل واحد نفسها + +162 +00:13:09,050 --> 00:13:10,610 +واحد نفسها التي كانت مواجهة في تجارب نقل واحد نعمل + +163 +00:13:10,610 --> 00:13:14,790 +تجارب نقل واحد نفسها التي كانت مواجهة في تجارب نقل + +164 +00:13:14,790 --> 00:13:16,110 +واحد نعمل تجارب نقل واحد نفسها التي كانت مواجهة في + +165 +00:13:16,110 --> 00:13:22,790 +تجارب نقل واحد نعمل تجارب نقل واحد نفسها التي كانت + +166 +00:13:22,790 --> 00:13:25,410 +مواجهة في تجارب نقل واحد نعمل تجارب نقل واحد نفسها + +167 +00:13:28,780 --> 00:13:32,400 +So the static budget how do we .. how did we + +168 +00:13:32,400 --> 00:13:36,420 +prepare the static budget؟ We multiplied the + +169 +00:13:36,420 --> 00:13:46,480 +budgeted selling prices and costs by the budgeted + +170 +00:13:46,480 --> 00:13:53,240 +output level Correct؟ + +171 +00:13:53,240 --> 00:13:58,870 +How did webuild up or prepare our flexible budget + +172 +00:13:58,870 --> 00:14:05,030 +we multiplied the budgeted selling price and costs + +173 +00:14:05,030 --> 00:14:16,010 +by the actual output level now + +174 +00:14:16,010 --> 00:14:19,210 +how did we prepare the actual results we + +175 +00:14:19,210 --> 00:14:27,810 +multiplied the actual selling prices and costsBy + +176 +00:14:27,810 --> 00:14:36,810 +the actual output level So as we can see here + +177 +00:14:39,340 --> 00:14:44,680 +إذا كنا نقارن أسلوب الانتجار والانتجار المفتوح، + +178 +00:14:44,680 --> 00:14:49,240 +فالفرق الوحيد بين هؤلاء الانتجار والانتجار المفتوح + +179 +00:14:49,240 --> 00:14:50,140 +وانتجار الانتجار والانتجار المفتوح وانتجار + +180 +00:14:50,140 --> 00:14:50,180 +الانتجار المفتوح وانتجار الانتجار المفتوح وانتجار + +181 +00:14:50,180 --> 00:14:50,920 +الانتجار المفتوح وانتجار الانتجار المفتوح وانتجار + +182 +00:14:50,920 --> 00:14:56,360 +الانتجار المفتوح وانتجار الانتجار المفتوح وانتجار + +183 +00:14:56,360 --> 00:15:01,600 +الانتجار المفتوح وانتجار الانتجار المفتوحلذلك أي + +184 +00:15:01,600 --> 00:15:09,860 +تغيير يتم تحقيقه أو أي تغيير يتم تحقيقه بمقارنة + +185 +00:15:09,860 --> 00:15:16,780 +هذه هي بسبب الاختلاف بين المجموعة الحقيقية ومجموعة + +186 +00:15:16,780 --> 00:15:20,720 +الهيئة التي تم تحقيقها ومجموعة الهيئة التي تم + +187 +00:15:20,720 --> 00:15:20,920 +تحقيقها ومجموعة الهيئة التي تم تحقيقها ومجموعة + +188 +00:15:20,920 --> 00:15:24,840 +الهيئة التي تم تحقيقها ومجموعة الهيئة التي تم + +189 +00:15:24,840 --> 00:15:29,260 +تحقيقها ومجموعة الهيئة التي تم تحقيقها ومجموعة اله + +190 +00:15:30,550 --> 00:15:36,850 +بنقل أو نستطيع أن نعرف بالضبط ما هو الرقم اللي هو + +191 +00:15:36,850 --> 00:15:41,690 +بسبب قوة رقم واحدة.الان دعنا نعتبر الواجهة + +192 +00:15:41,690 --> 00:15:46,890 +المستقبلية والواجهة الحقيقية.إذا كنا نقارن الواجهة + +193 +00:15:46,890 --> 00:15:50,770 +المستقبلية والواجهة الحقيقية كما نستطيع أن نرى هنا + +194 +00:15:50,770 --> 00:15:56,100 +فإن الفرق الوحيد بين الانتصارينمقارنة مع الـ 10 + +195 +00:15:56,100 --> 00:15:59,340 +,000 مجموعات، كما أن كلاها مقارنة مع نسبة نسبة + +196 +00:15:59,340 --> 00:15:59,920 +نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة + +197 +00:15:59,920 --> 00:16:02,600 +نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة + +198 +00:16:02,600 --> 00:16:03,140 +نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة + +199 +00:16:03,140 --> 00:16:04,300 +نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة + +200 +00:16:04,300 --> 00:16:07,020 +نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة + +201 +00:16:07,020 --> 00:16:12,020 +نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة + +202 +00:16:12,020 --> 00:16:17,440 +نسبة نسبة نسبة + +203 +00:16:19,390 --> 00:16:26,230 +أي تغييرات تأتي من هذه التقارير أو أي تغييرات تتم + +204 +00:16:26,230 --> 00:16:32,390 +تخطيطها باعتبار هذه التقارير هي بسبب فقط الفرق بين + +205 +00:16:32,390 --> 00:16:35,170 +الأسعار والسعر الحقيقي والعامل والعامل والعامل + +206 +00:16:35,170 --> 00:16:35,570 +والعامل والعامل والعامل والعامل والعامل والعامل + +207 +00:16:35,570 --> 00:16:35,610 +والعامل والعامل والعامل والعامل والعامل والعامل + +208 +00:16:35,610 --> 00:16:36,210 +والعامل والعامل والعامل والعامل والعامل والعامل + +209 +00:16:36,210 --> 00:16:38,090 +والعامل والعامل والعامل والعامل والعامل والعامل + +210 +00:16:38,090 --> 00:16:39,270 +والعامل والعامل والعامل والعامل والعامل والعامل + +211 +00:16:39,270 --> 00:16:44,910 +والعامل والعامل والعامل والعامل والعامل والعامل + +212 +00:16:44,910 --> 00:16:47,990 +والعامل والع + +213 +00:16:50,050 --> 00:16:55,530 +هل لديك أسئلة؟ كما نستطيع أن نرى هنا، أعلى المستوى + +214 +00:16:55,530 --> 00:17:02,390 +والمدى التفاصيل ايضا أعلى لأن كما نستطيع أن نراه + +215 +00:17:02,390 --> 00:17:06,850 +هنا، الانتجار الانتجار الانتجار الانتجار الانتجار + +216 +00:17:06,850 --> 00:17:07,410 +الانتجار الانتجار الانتجار الانتجار الانتجار + +217 +00:17:07,410 --> 00:17:08,750 +الانتجار الانتجار الانتجار الانتجار الانتجار + +218 +00:17:08,750 --> 00:17:11,010 +الانتجار الانتجار الانتجار الانتجار الانتجار + +219 +00:17:11,010 --> 00:17:13,450 +الانتجار الانتجار الانتجار ال + +220 +00:17:15,060 --> 00:17:20,080 +الأول هو ما يسمى كـ Sales Volume Variance والثاني + +221 +00:17:20,080 --> 00:17:23,420 +هو ما يسمى كـ Flexible Budget Variance فالـ Sales + +222 +00:17:23,420 --> 00:17:29,100 +Volume Variance هو بسبب فقط مختلفة بين الـ Actual + +223 +00:17:29,100 --> 00:17:33,420 +و Budgeted Output Level بينما Flexible Budget + +224 +00:17:33,420 --> 00:17:38,380 +Variance فهو بسبب فقط مختلفة بين الـ Actual و + +225 +00:17:38,380 --> 00:17:40,720 +Budgeted Selling Prices and Costs + +226 +00:17:44,540 --> 00:17:50,340 +لذلك كما نستطيع أن نرى هنا كل + +227 +00:17:50,340 --> 00:17:57,840 +هذه التغييرات أو تغيير المدى السعر بقيمة 64000 غير + +228 +00:17:57,840 --> 00:18:02,040 +مفيدة و29100 + +229 +00:18:02,040 --> 00:18:06,140 +غير مفيدة تغيير المدى السعر بقيمة مفيدة بعد إضافة + +230 +00:18:06,140 --> 00:18:14,650 +هؤلاءسوف تظهر الـ 93100 مختلفة غير مفيدة التي هي + +231 +00:18:14,650 --> 00:18:18,290 +الـ static budget variance. لذلك، باعتبار عملية + +232 +00:18:18,290 --> 00:18:22,850 +عملية عملية عملية Level 2 لدينا فقط قمنا بتقسيم + +233 +00:18:22,850 --> 00:18:26,950 +الـ 93100 مختلفة غير مفيدة الـ 93100 مختلفة غير + +234 +00:18:26,950 --> 00:18:28,150 +مفيدة الـ 93100 مختلفة غير مفيدة الـ 93100 مختلفة + +235 +00:18:28,150 --> 00:18:29,410 +غير مفيدة الـ 93100 مختلفة غير مفيدة الـ 93100 + +236 +00:18:29,410 --> 00:18:29,990 +مختلفة غير مفيدة الـ 93100 مختلفة غير مفيدة الـ + +237 +00:18:29,990 --> 00:18:30,110 +93100 مختلفة غير مفيدة الـ 93100 مختلفة غير مفيدة + +238 +00:18:30,110 --> 00:18:32,710 +الـ 93100 مختلفة غير مفيدة الـ 93100 مختلفة غير + +239 +00:18:32,710 --> 00:18:35,610 +مفيدة الـ 93100 مختلف + +240 +00:18:38,680 --> 00:18:43,340 +of course of course in in in calculating the the + +241 +00:18:43,340 --> 00:18:45,900 +static budget variance according to two different + +242 +00:18:45,900 --> 00:18:50,440 +variances if both are unfavorable we add up if one + +243 +00:18:50,440 --> 00:18:53,980 +is favorable and the other is unfavorable we we + +244 +00:18:53,980 --> 00:18:57,960 +deduct each each from each other or one from each + +245 +00:18:57,960 --> 00:19:05,330 +otherتفكيرها كـ Debit و Credit بطريقة نفسه بطريقة + +246 +00:19:05,330 --> 00:19:09,830 +نفسه يمكننا تخطيط المدى أو الـ Static Budget + +247 +00:19:09,830 --> 00:19:14,350 +Variance أو يمكننا تخطيط المدى المجتمع من اتنين او + +248 +00:19:14,350 --> 00:19:15,530 +اكتر مختلفة + +249 +00:19:17,740 --> 00:19:21,320 +لذلك كما نستطيع أن نرى هنا تجارب الانتقال والتجارب + +250 +00:19:21,320 --> 00:19:26,100 +المسلحة ستكون لديها 2 ألف أجهزة بالطبع غير مفيدة + +251 +00:19:26,100 --> 00:19:33,660 +الانتقالات كذلك ستكون لدينا 240 ألف بمقارنة تجارب + +252 +00:19:33,660 --> 00:19:36,900 +الانتقال والتجارب المسلحة وكذلك بالطبع كما نستطيع + +253 +00:19:36,900 --> 00:19:42,030 +أن نرى هناهذا غير مفيد لماذا؟ لأنه يجب أن يكون + +254 +00:19:42,030 --> 00:19:46,810 +لدينا 1,440,000 ولكن باعتبار النتيجة الحقيقية + +255 +00:19:46,810 --> 00:19:53,630 +لدينا فقط 1,200,000 لذلك تقريب الميزة من ما كان + +256 +00:19:53,630 --> 00:19:58,770 +متوقعاً لذلك ليس مفيداً بينما بالنسبة لجميع + +257 +00:19:58,770 --> 00:20:02,610 +الأسعار كما نستطيع أن نرى هي مفيدة لجميع أسعار + +258 +00:20:02,610 --> 00:20:06,150 +الميزة المستقبلية هي مفيدة لماذا؟ لأن باعتبار + +259 +00:20:06,150 --> 00:20:11,880 +الميزة المستقبليةسيكون هناك أسعار أكتر من ما يكون + +260 +00:20:11,880 --> 00:20:16,140 +على مستوى مستوى الخروج الخاص بنا، لذلك جميع المواد + +261 +00:20:16,140 --> 00:20:18,400 +الواضحة، العمل الواضح، ومصمم التصنيع المستخدمي + +262 +00:20:18,400 --> 00:20:18,940 +المستخدمي المستخدمي المستخدمي المستخدمي المستخدمي + +263 +00:20:18,940 --> 00:20:19,720 +المستخدمي المستخدمي المستخدمي المستخدمي المستخدمي + +264 +00:20:19,720 --> 00:20:20,700 +المستخدمي المستخدمي المستخدمي المستخدمي المستخدمي + +265 +00:20:20,700 --> 00:20:21,680 +المستخدمي المستخدمي المستخدمي المستخدمي المستخدمي + +266 +00:20:21,680 --> 00:20:22,960 +المستخدمي المستخدمي المستخدمي المستخدمي المستخدمي + +267 +00:20:22,960 --> 00:20:24,920 +المستخدمي المستخدمي المستخدمي المستخدمي المستخدمي + +268 +00:20:24,920 --> 00:20:26,340 +المستخ + +269 +00:20:28,260 --> 00:20:37,320 +الخطوات المستقبلية دائما تتعامل مع مقارنة + +270 +00:20:37,320 --> 00:20:37,880 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +271 +00:20:37,880 --> 00:20:38,260 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +272 +00:20:38,260 --> 00:20:38,500 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +273 +00:20:38,500 --> 00:20:38,860 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +274 +00:20:38,860 --> 00:20:44,360 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +275 +00:20:44,360 --> 00:20:54,280 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +276 +00:20:57,010 --> 00:21:00,530 +any questions؟ of course from the term itself + +277 +00:21:00,530 --> 00:21:05,470 +sales volume variance that means that these + +278 +00:21:05,470 --> 00:21:08,970 +variances is only because of the difference + +279 +00:21:08,970 --> 00:21:13,150 +between the sales volumeحينما هنا الـ Flexible + +280 +00:21:13,150 --> 00:21:19,670 +Budget Variance أو السبب في هذه التغييرات هي أننا + +281 +00:21:19,670 --> 00:21:23,450 +لدينا اختلافات حقيقية وقيمات وقيمات وقيمات وقيمات + +282 +00:21:23,450 --> 00:21:23,590 +وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات + +283 +00:21:23,590 --> 00:21:24,810 +وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات + +284 +00:21:24,810 --> 00:21:25,910 +وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات + +285 +00:21:25,910 --> 00:21:26,310 +وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات + +286 +00:21:26,310 --> 00:21:26,410 +وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات + +287 +00:21:26,410 --> 00:21:30,950 +وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات + +288 +00:21:30,950 --> 00:21:33,470 +وقيمفي الـ Flexible Budget Variance، لماذا؟ لأن + +289 +00:21:33,470 --> 00:21:36,430 +الـ Flexible Budget يستخدم نتيجة النتائج الحقيقية، + +290 +00:21:36,430 --> 00:21:39,530 +وكذلك نتيجة النتائج الحقيقية يستخدم نتيجة النتائج + +291 +00:21:39,530 --> 00:21:43,910 +الحقيقية، لذلك دائماً سيكون لدينا الـ Zero كمقارنة + +292 +00:21:43,910 --> 00:21:49,490 +بين نتيجة النتائج الحقيقية. الآن، بالطبع، كما + +293 +00:21:49,490 --> 00:21:54,870 +يمكننا أن نرى هنا، يجب أن يكون الراتب 1 مليون إلى + +294 +00:21:54,870 --> 00:22:01,490 +100 ألفبما أنه بالنسبة لأجهزتنا الحقيقية كانت واحد + +295 +00:22:01,490 --> 00:22:03,650 +مليون و حمضان و حمضان و حمضان و حمضان و حمضان و + +296 +00:22:03,650 --> 00:22:04,630 +حمضان و حمضان و حمضان و حمضان و حمضان و حمضان و + +297 +00:22:04,630 --> 00:22:07,670 +حمضان و حمضان و حمضان و حمضان و حمضان و حمضان و + +298 +00:22:07,670 --> 00:22:08,590 +حمضان و حمضان و حمضان و حمضان و حمضان و حمضان و + +299 +00:22:08,590 --> 00:22:09,590 +حمضان و حمضان و حمضان و حمضان و حمضان و حمضان و + +300 +00:22:09,590 --> 00:22:12,510 +حمضان و حمضان و حمضان و حمضان و حمضان و حمضان و + +301 +00:22:12,510 --> 00:22:23,230 +حمضان و حمضان و حمضان و حمضان و + +302 +00:22:23,230 --> 00:22:25,370 +حم + +303 +00:22:27,960 --> 00:22:35,760 +هذه التغيير بين الأموال أو بين 1200000 و 1250000 + +304 +00:22:35,760 --> 00:22:41,440 +او التغيير بالمدى 50000 يسمى التغيير السائق السائق + +305 +00:22:41,440 --> 00:22:42,600 +السائق السائق السائق السائق السائق السائق السائق + +306 +00:22:42,600 --> 00:22:42,720 +السائق السائق السائق السائق السائق السائق السائق + +307 +00:22:42,720 --> 00:22:43,260 +السائق السائق السائق السائق السائق السائق السائق + +308 +00:22:43,260 --> 00:22:43,440 +السائق السائق السائق السائق السائق السائق السائق + +309 +00:22:43,440 --> 00:22:55,760 +السائق السائق السائق السائ + +310 +00:22:57,070 --> 00:23:01,650 +الان كما نستطيع أن نرى كما ندخل أكتر، أول قيمة + +311 +00:23:01,650 --> 00:23:06,110 +مختلفة هي المواد الواضحة. كما نستطيع أن نرى، + +312 +00:23:06,110 --> 00:23:11,810 +باعتبار الوضع المستقبلي، يجب أن نحصل على 600 ألف + +313 +00:23:11,810 --> 00:23:20,330 +دولار كمواد مواد واضحة، باعتبار 60 دولار كمواد + +314 +00:23:20,330 --> 00:23:28,150 +واضحة.على قيمة واحدة من الواقعية والواقعية كانت + +315 +00:23:28,150 --> 00:23:39,050 +621600 على قيمة 62.16$ لذلك كما نستطيع أن نرى هنا + +316 +00:23:39,050 --> 00:23:45,230 +لدينا تغيير الواقعية أو تغيير الواجهة المستقبلية + +317 +00:23:45,230 --> 00:23:49,790 +للواقعية بقيمة 21600 + +318 +00:23:51,930 --> 00:23:55,750 +هي هذه التغييرة لأنه كان لدينا مستوى إخراج مختلف؟ + +319 +00:23:55,750 --> 00:24:01,490 +بالطبع ليس كذلك لأن هذه المستوى الإخراج ممتازة كما + +320 +00:24:01,490 --> 00:24:10,370 +رأينا في الاناليس. بينما أن السبب لـ 60$ أو الفرق + +321 +00:24:10,370 --> 00:24:18,070 +بين 60$ و 62.16$ هو ماذا بالضبط؟ هو لأن السبب + +322 +00:24:18,070 --> 00:24:22,740 +المختلف.لأن هنا لدينا قيمة تجارب تجارب تجارب تجارب + +323 +00:24:22,740 --> 00:24:24,180 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +324 +00:24:24,180 --> 00:24:27,400 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +325 +00:24:27,400 --> 00:24:29,840 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +326 +00:24:29,840 --> 00:24:29,880 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +327 +00:24:29,880 --> 00:24:29,940 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +328 +00:24:29,940 --> 00:24:48,480 +تجارب تجار + +329 +00:24:48,540 --> 00:24:54,180 +لذلك هذه التغييرات فقط بسبب هذه الفرصة فقط بسبب + +330 +00:24:54,180 --> 00:24:58,960 +الفرصة بين مجموعة الهجوم ومجموعة الهجوم الحقيقية + +331 +00:24:58,960 --> 00:25:03,460 +نفس الشيء يعمل على مجموعة الهجوم المجاورة ومجموعة + +332 +00:25:03,460 --> 00:25:05,880 +الهجوم المجاورة ومجموعة الهجوم المجاورة ومجموعة + +333 +00:25:05,880 --> 00:25:09,220 +الهجوم المجاورة ومجموعة الهجوم المجاورة + +334 +00:25:12,520 --> 00:25:20,500 +بالطبع هنا لدينا قيمة التصنيف المستقبلي بقيمة 9000 + +335 +00:25:20,500 --> 00:25:24,820 +غير مفاجئة لماذا؟ لأنه باعتقاد مجتمعنا يجب أن نكون + +336 +00:25:24,820 --> 00:25:30,180 +قادرين على فعل فقط 276 ألف دولار بينما أن الواقع + +337 +00:25:30,180 --> 00:25:37,680 +يقدمنا قيمة يعني أننا قادرين على فعل قيمة 285 ألف + +338 +00:25:37,680 --> 00:25:41,680 +دولار لذلك لدينا 9000 غير مفاجئة + +339 +00:25:44,820 --> 00:25:51,640 +في هذه الحلقة أو في هذه المجالة من محادثتنا، + +340 +00:25:51,640 --> 00:25:56,800 +سنتركز على المواد الواضحة والعمل الواضح + +341 +00:25:59,520 --> 00:26:04,340 +سنقوم بالتركيز في مناقشتنا الآن أو في المقالات + +342 +00:26:04,340 --> 00:26:09,500 +القادمة على المواد الواضحة والمواد الواضحة للعمل + +343 +00:26:09,500 --> 00:26:14,740 +الواضحة والمواد الواضحة للعمل الواضحة والمواد + +344 +00:26:14,740 --> 00:26:15,040 +الواضحة الواضحة والمواد الواضحة الواضحة الواضحة + +345 +00:26:15,040 --> 00:26:19,380 +الواضحة الواضحة الواضحة الواضحة الواضحة الواضحة + +346 +00:26:19,380 --> 00:26:19,640 +الواضحة الواضحة الواضحة الواضحة الواضحة الواضحة + +347 +00:26:19,640 --> 00:26:21,860 +الواضحة الواضحة الواضحة الواضحة الواضحة الواضحة + +348 +00:26:21,860 --> 00:26:26,100 +الواضحة الواضحة الواضحة الواضحة الواضحة الواضحة ال + +349 +00:26:27,780 --> 00:26:34,040 +على رئيسنا أو رئيسنا اللي جاء مع الانتجار الانتجار + +350 +00:26:34,040 --> 00:26:35,540 +الانتجار الانتجار الانتجار الانتجار الانتجار + +351 +00:26:35,540 --> 00:26:38,180 +الانتجار الانتجار الانتجار الانتجار الانتجار + +352 +00:26:38,180 --> 00:26:38,240 +الانتجار الانتجار الانتجار الانتجار الانتجار + +353 +00:26:38,240 --> 00:26:38,560 +الانتجار الانتجار الانتجار الانتجار الانتجار + +354 +00:26:38,560 --> 00:26:38,580 +الانتجار الانتجار الانتجار الانتجار الانتجار + +355 +00:26:38,580 --> 00:26:38,880 +الانتجار الانتجار الانتجار الانتجار الانتجار + +356 +00:26:38,880 --> 00:26:46,380 +الانتجار الانتجار الانتجار الانتجار + +357 +00:26:46,380 --> 00:26:46,560 +ال + +358 +00:26:52,840 --> 00:26:57,100 +المقارنة بين مقارنة الـ Budget ومقارنة الـ Output + +359 +00:26:57,100 --> 00:27:02,920 +وقمنا أيضًا بالمقارنة بين مقارنة الـ Flexible + +360 +00:27:02,920 --> 00:27:06,200 +Budget ومقارنة الـ Actual Results لكي نحصل على شيء + +361 +00:27:06,200 --> 00:27:09,880 +يسمى Flexible Budget Variances وهو فقط بسبب + +362 +00:27:09,880 --> 00:27:12,420 +المقارنة بين مقارنة الـ Budget ومقارنة الـ Actual + +363 +00:27:12,420 --> 00:27:15,880 +Selling Price ومقارنة الـ Cost نقدرنا هذه + +364 +00:27:15,880 --> 00:27:18,480 +المعلومات للمدير + +365 +00:27:20,960 --> 00:27:25,820 +بالطبع، الواجب الآن على المدير أن يقرر قرارات يجب + +366 +00:27:25,820 --> 00:27:35,020 +أن يفهم بالضبط لماذا كانت هناك هذه التغييرات، لهذا + +367 +00:27:35,020 --> 00:27:39,960 +السبب أخذ نظرة على هذه الـ 21600 تغييرات غير + +368 +00:27:39,960 --> 00:27:46,120 +مناسبة وأخذ نظرة على الـ 38000 تغييرات غير مناسبة + +369 +00:27:46,120 --> 00:27:54,250 +من المواد الواضحة ومن العمل الواضحوقال ما حدث + +370 +00:27:54,250 --> 00:27:59,310 +بالضبط في هذا المجلد؟ انت + +371 +00:27:59,310 --> 00:28:03,870 +كمعارض المسار الآن، انت كمعارض المسار، يحتاج أن + +372 +00:28:03,870 --> 00:28:12,490 +تتعامل مع أسباب هذه التغييرات لدينا مواد مباشرة، + +373 +00:28:12,490 --> 00:28:15,950 +مستخدم المواد المباشرة في المجلد كان مجردها 60 + +374 +00:28:15,950 --> 00:28:22,110 +دولار، لكن الحقيقة كانت 62.16العمل المصطلح المصطلح + +375 +00:28:22,110 --> 00:28:23,770 +المصطلح المصطلح المصطلح المصطلح المصطلح المصطلح + +376 +00:28:23,770 --> 00:28:30,610 +المصطلح المصطلح المصطلح المصطلح المصطلح المصطلح + +377 +00:28:30,610 --> 00:28:32,410 +المصطلح المصطلح المصطلح المصطلح المصطلح المصطلح + +378 +00:28:32,410 --> 00:28:33,230 +المصطلح المصطلح المصطلح المصطلح المصطلح المصطلح + +379 +00:28:33,230 --> 00:28:33,290 +المصطلح المصطلح المصطلح المصطلح المصطلح المصطلح + +380 +00:28:33,290 --> 00:28:33,730 +المصطلح المصطلح المصطلح المصطلح المصطلح المصطلح + +381 +00:28:33,730 --> 00:28:38,730 +المصطلح المصطلح المصطلح المصطلح المصطلح المصطلح + +382 +00:28:38,730 --> 00:28:41,170 +الم + +383 +00:28:43,160 --> 00:28:47,900 +نعم، قمنا بإقدامه بمزيد من التفاصيل، ولكنه يحتاج + +384 +00:28:47,900 --> 00:28:53,480 +أيضًا أكتر من التفاصيل لكي يقوم بمعرفة أسباب هذه + +385 +00:28:53,480 --> 00:28:56,980 +الاختلافات بالضبط. لذلك، أنتم كمعارفين البرمجة، + +386 +00:28:56,980 --> 00:29:06,040 +أنتم كمعارفين البرمجة، لماذا لدينا الـ 21,600 + +387 +00:29:06,040 --> 00:29:11,420 +ميزات مستخدمة مستخدمة مجهودية مستخدمة مستخدمة + +388 +00:29:11,420 --> 00:29:12,700 +مستخدمة مستخدمة مستخدمة مستخدمة مستخدمة مستخدمة + +389 +00:29:12,700 --> 00:29:12,740 +مستخدمة مستخدمة مستخدمة مستخدمة مستخدمة مستخدمة + +390 +00:29:12,740 --> 00:29:15,030 +مستخدمة مستخدمة مستخدمة مستخدمة مستخدمة مماذا + +391 +00:29:15,030 --> 00:29:21,670 +تعتقد أنه أسباب هذه التغييرات؟ نعم + +392 +00:29:21,670 --> 00:29:25,810 +كما قلنا قبل قليل لدينا تغيير غير مفيد تغيير غير + +393 +00:29:25,810 --> 00:29:28,510 +مفيد هذا يعني أن السعر الحقيقي كان أكبر من السعر + +394 +00:29:28,510 --> 00:29:36,070 +التجاري لذا أنت كمعارف السعر الآن لماذا لم نحصل + +395 +00:29:36,070 --> 00:29:43,130 +على هذا أو ما هو السبب لدينا هذا المشكلة أو هذه + +396 +00:29:43,130 --> 00:29:43,930 +التغييرات؟ + +397 +00:30:03,550 --> 00:30:06,530 +Excellent therefore cause number one of this + +398 +00:30:06,530 --> 00:30:11,450 +variance is because of the price we might have + +399 +00:30:11,450 --> 00:30:12,750 +different prices + +400 +00:30:15,600 --> 00:30:21,540 +أو يمكن أن يكون لدينا قيمة مدعومة مختلفة من القيم + +401 +00:30:21,540 --> 00:30:27,840 +الحقيقية على سبيل المثال .. على + +402 +00:30:27,840 --> 00:30:30,720 +سبيل المثال، قمنا بتقدير قيمة المواد الداخلية إلى + +403 +00:30:30,720 --> 00:30:37,840 +10 دولار على سبيل المثال، لكن بعد بدايةوكان هناك + +404 +00:30:37,840 --> 00:30:43,560 +ارتفاع أو ارتفاع عام في الأسعار، لذلك ارتفاع + +405 +00:30:43,560 --> 00:30:48,680 +أسعارنا بـ 10% من المواد المادية أو بـ 20% وما إلى + +406 +00:30:48,680 --> 00:30:56,520 +ذلك، لذلك أحد الأسباب التي قدأثر على هذه التغييرات + +407 +00:30:56,520 --> 00:31:00,760 +أو على هذا الاختلاف بين المجال والواقعي هو + +408 +00:31:00,760 --> 00:31:05,560 +الاختلاف بين الأسعار، بين المجال والواقعي ومجال + +409 +00:31:05,560 --> 00:31:10,500 +الواقعي، ماذا أكتر؟ هل لدينا خطوة أخرى أو فقط هذه + +410 +00:31:10,500 --> 00:31:14,000 +الخطوة؟ ربما إذا كان المجال والواقعي نفسه، ولكن + +411 +00:31:14,000 --> 00:31:16,360 +هناك مجال واقعي ومجال الواقعي ومجال الواقعي ومجال + +412 +00:31:16,360 --> 00:31:17,360 +الواقعي أو مجال الواقعي أو مجال الواقعي أو مجال + +413 +00:31:17,360 --> 00:31:18,280 +الواقعي أو مجال الواقعي أو مجال الواقعي أو مجال + +414 +00:31:18,280 --> 00:31:19,760 +الواقعي أو مجل الواقعي أو مجل الواقعي أو مجل + +415 +00:31:19,760 --> 00:31:24,440 +الواقعي أوbecause as يعني in preparing our budget, + +416 +00:31:24,540 --> 00:31:27,740 +we do not only consider the price or the .. the .. + +417 +00:31:27,740 --> 00:31:30,860 +the .. the cost of the raw materials itself, we + +418 +00:31:30,860 --> 00:31:34,020 +also consider the shipment cost, we also consider + +419 +00:31:34,020 --> 00:31:38,240 +the .. the handling cost and so on. Therefore, all + +420 +00:31:38,240 --> 00:31:42,360 +is considered according to the prices. So, what we + +421 +00:31:42,360 --> 00:31:44,340 +might have .. or what .. what other cost that we + +422 +00:31:44,340 --> 00:31:51,430 +might have? Yesمزيد من المادة الصحيحة، كيف بالضبط؟ + +423 +00:31:51,430 --> 00:31:55,010 +المزيد من التسريبات الصحيحة من المادات الصحيحة من + +424 +00:31:55,010 --> 00:32:05,010 +ما نتوقعه هذا يعني أن المقاومة من المادات الصحيحة + +425 +00:32:05,010 --> 00:32:11,350 +قد تتغير لقد قلنا إننا نحتاج على مثلا 10 كيلو جرام + +426 +00:32:11,350 --> 00:32:16,410 +من هذه المادات الصحيحةبالنسبة لجمعنا ولكن بالنسبة + +427 +00:32:16,410 --> 00:32:21,830 +لجمعنا الحقيقي نستخدم ليس 10 كيلو جرام نستخدم 10.5 + +428 +00:32:21,830 --> 00:32:26,010 +كيلو جرام أو نستخدم 9.5 كيلو جرام وما إلى ذلك + +429 +00:32:26,010 --> 00:32:34,380 +جميعكم تعرفون أنه لكي نحصل على cost of anyobject + +430 +00:32:34,380 --> 00:32:40,200 +or the cost of any let us say product we need two + +431 +00:32:40,200 --> 00:32:46,780 +things correct we need to multiply the price by + +432 +00:32:46,780 --> 00:32:52,640 +the quantity used correct which + +433 +00:32:52,640 --> 00:32:59,790 +is the cost of any cost objectلذلك، إذا كنا نقول + +434 +00:32:59,790 --> 00:33:05,890 +إن المساعدة مختلفة، وهي بالضبط الموضوع هنا، نقول + +435 +00:33:05,890 --> 00:33:12,310 +إن المواد الحقيقية يجب أن تكون مساعدة بقيمة 60 + +436 +00:33:12,310 --> 00:33:17,970 +دولار، هذا يعني أن كل نوع من المواد يجب أن تأخذ أو + +437 +00:33:17,970 --> 00:33:23,170 +تدفع 60 دولار كمساعدة حقيقيةحيث أن النتائج + +438 +00:33:23,170 --> 00:33:29,170 +الحقيقية تظهر أن كل جزء استخدم 62.16$ لكل جزء ، + +439 +00:33:29,170 --> 00:33:38,030 +لذلك قيمة البرنامج هنا ليست 60 بل 62.16 أو 0.16 + +440 +00:33:38,030 --> 00:33:43,110 +هذا الفرق في البرنامج يمكن أن يكون إما بسبب + +441 +00:33:43,110 --> 00:33:48,670 +التغييرات في المقاومة أو التغييرات في الأسعار أو + +442 +00:33:48,670 --> 00:33:51,930 +الأسعار لذلك + +443 +00:33:53,060 --> 00:33:56,760 +antidirect materials variants + +444 +00:33:57,920 --> 00:34:04,980 +يمكن أن يكون مقاطعًا إلى مقارنة سعر أو شيء نسميه + +445 +00:34:04,980 --> 00:34:10,300 +مقارنة استفادة أو بعض الناس يسمونه مقارنة استخدام، + +446 +00:34:10,300 --> 00:34:17,620 +لذلك الفرق أو السبب رقم واحد أو السبب في الحصول + +447 +00:34:17,620 --> 00:34:23,700 +على مقارنة مادة مباشرة وهو السبب رقم واحد، السعر، + +448 +00:34:23,700 --> 00:34:24,960 +هذا يسمى مقارنة سعر + +449 +00:34:30,050 --> 00:34:33,390 +because according to this course we only have or + +450 +00:34:33,390 --> 00:34:39,910 +the difference here between the budgeted price and + +451 +00:34:39,910 --> 00:34:45,430 +the actual price while + +452 +00:34:45,430 --> 00:34:48,670 +as according to the quantity it is called the + +453 +00:34:48,670 --> 00:34:53,910 +efficiency variance or some call it the usage + +454 +00:34:53,910 --> 00:34:54,550 +variance + +455 +00:35:04,180 --> 00:35:06,420 +which is because the difference between the + +456 +00:35:06,420 --> 00:35:13,940 +budgeted quantity and the actual quantity used in + +457 +00:35:13,940 --> 00:35:18,040 +our productionلذلك كما يمكننا أن نرى هنا يمكننا أن + +458 +00:35:18,040 --> 00:35:23,280 +نقول إنه لكي نتعامل مع المقاومة أو لكي نتعامل مع + +459 +00:35:23,280 --> 00:35:27,260 +هذه التغييرات أو هذه التغييرات المستقبلية + +460 +00:35:27,260 --> 00:35:31,820 +المستقبلية نستطيع أن نقول إن هذه التغييرات بقدرة + +461 +00:35:31,820 --> 00:35:39,500 +21600 تغييرات غير مناسبة هي إما لأن الفرق بين + +462 +00:35:39,500 --> 00:35:47,080 +السعر والسعر الحقيقيمن المواد الواضحة أو بسبب + +463 +00:35:47,080 --> 00:35:51,300 +الفرق بين كمية المواد الواضحة التي تم استخدامها + +464 +00:35:51,300 --> 00:35:57,240 +وكمية المواد الواضحة التي تم استخدامها أو كما يمكن + +465 +00:35:57,240 --> 00:36:04,260 +أن يكون هذه التغييرة من أحد الأسباب أو كما يمكن أن + +466 +00:36:04,260 --> 00:36:04,380 +يكون من أحد الأسباب أو كما يمكن أن يكون من أحد + +467 +00:36:04,380 --> 00:36:06,420 +الأسباب أو كما يمكن أن يكون من أحد الأسباب أو كما + +468 +00:36:06,420 --> 00:36:06,460 +يمكن أن يكون من أحد الأسباب أو كما يمكن أن يكون من + +469 +00:36:06,460 --> 00:36:06,800 +أحد الأسباب أو كما يمكن أن يكون من أحد الأسباب أو + +470 +00:36:06,800 --> 00:36:07,780 +كما يمكن أن يكون من أحد الأسباب أو كما يمكن أن + +471 +00:36:07,780 --> 00:36:09,360 +يكون من أحد الأسباب أو كما يمكن أن يكون من أحد + +472 +00:36:09,360 --> 00:36:12,780 +الأسباب أو كما يمكن أن يكون من أحد الأسباب أو كما + +473 +00:36:12,780 --> 00:36:18,010 +يمكن أن يكون من أهذا يعتبر خسارة، هذا يعتبر خسارة، + +474 +00:36:18,010 --> 00:36:22,930 +لذلك يمكننا أن نعتبرها .. ك .. ك .. داخل الانتجار + +475 +00:36:22,930 --> 00:36:27,450 +الواقعي، نعم، نعم، داخل الانتجار الواقعي، لكن هذا + +476 +00:36:27,450 --> 00:36:31,410 +يعتبر خسارة و .. و لا يجب أن يكون مجموعة عليها أو + +477 +00:36:31,410 --> 00:36:34,030 +لا يجب أن يكون مرسوم عليها، لا يجب أن يكون مرسوم + +478 +00:36:34,030 --> 00:36:40,450 +علي تصميم هذه .. او هذه .. او هذه مواد البحر أو + +479 +00:36:40,450 --> 00:36:44,820 +هذه الأدواتلأن هذه تعتبر خطأ وليس جزء من التصميم + +480 +00:36:44,820 --> 00:36:50,840 +هنا باعتبارنا على سبيل المثال حسنا، هل لديك أسئلة؟ + +481 +00:36:50,840 --> 00:36:58,500 +هل لديك أسئلة؟ لذلك كما نستطيع أن نرى هنا نستطيع + +482 +00:36:58,500 --> 00:37:05,090 +أيضًاوانتقل 38000 + +483 +00:37:05,090 --> 00:37:13,540 +دولار من مصادر العمل الواضح لانتقالات مختلفةهذه + +484 +00:37:13,540 --> 00:37:18,680 +الفرق بين 16 دولار في قيمة واحدة و 19.8 دولار في + +485 +00:37:18,680 --> 00:37:23,760 +قيمة واحدة يمكن أن يكون بسبب الفرق في الأسعار ولكن + +486 +00:37:23,760 --> 00:37:27,020 +باعتبار العمل المصطلح الواضح أننا لا نستطيع أن + +487 +00:37:27,020 --> 00:37:32,280 +نسميها تغيير السعر هي تسميها تغيير السعر لأننا هنا + +488 +00:37:32,280 --> 00:37:37,860 +نتكلم عن العوائز ونتكلم عن العوائز لذلك نتكلم عن + +489 +00:37:40,830 --> 00:37:47,830 +رقمات وليس قيمة لأننا لا نقيم العمل البشري نقيم + +490 +00:37:47,830 --> 00:37:54,250 +العمل البشري لذلك أول وجهة من الـ 38000 مختلفة + +491 +00:37:54,250 --> 00:38:00,550 +ممكن تكون بسبب الاختلاف في الرقمات هذا يعني أنني + +492 +00:38:00,550 --> 00:38:06,950 +عقدت على سبيل المثال أن ساعة العمل المظلمة ستكلفنا + +493 +00:38:07,960 --> 00:38:13,220 +10 دولار ولكن في الواقع يكلفنا 11 دولار على سبيل + +494 +00:38:13,220 --> 00:38:20,980 +المثال لذلك هذه التغييرة تعتبر تغيير قيمة تغيير + +495 +00:38:20,980 --> 00:38:28,880 +عمل مصطلح مباشر تغيير كذلك نستطيع أيضًا نقل أو + +496 +00:38:28,880 --> 00:38:37,220 +نستطيع أيضًاانتقل الـ 38000 دولار من الواجهة للعمل + +497 +00:38:37,220 --> 00:38:45,520 +المصطلح الواضح بسبب المجموعة التي تم استخدامها في + +498 +00:38:45,520 --> 00:38:51,020 +الواجهة للعمل المصطلح الواضحبالنسبة للساعات + +499 +00:38:51,020 --> 00:38:52,000 +التجارية التجارية التجارية التجارية التجارية + +500 +00:38:52,000 --> 00:38:54,480 +تجارية تجارية تجارية تجارية تجارية تجارية تجارية + +501 +00:38:54,480 --> 00:38:57,820 +تجارية تجارية تجارية تجارية تجارية تجارية تجارية + +502 +00:38:57,820 --> 00:39:02,520 +تجارية تجارية تجارية تجارية تجارية تجارية تجارية + +503 +00:39:02,520 --> 00:39:02,620 +تجارية تجارية تجارية تجارية تجارية تجارية تجارية + +504 +00:39:02,620 --> 00:39:05,760 +تجارية تجارية تجارية تجارية تجارية تجارية تجارية + +505 +00:39:05,760 --> 00:39:06,780 +تجارية تجارية تجارية تجارية تجارية تجارية تجارية + +506 +00:39:06,780 --> 00:39:11,300 +تجارية تجارية تجارية تجارية تجارية تجارية تجار + +507 +00:39:11,330 --> 00:39:15,010 +بالتالي، كما نرى هنا، الواقعات المادية، الـ + +508 +00:39:15,010 --> 00:39:18,370 +Flexible Budget Variances، والعمل المادي، الـ + +509 +00:39:18,370 --> 00:39:22,470 +Flexible Budget Variances، يمكن أن يتم تحسينها إلى + +510 +00:39:22,470 --> 00:39:26,890 +اتجارات مختلفة، اتجارة رقم واحدة، الاختلافات بين + +511 +00:39:26,890 --> 00:39:30,470 +الأسعار أو الاختلافات بين الأسعار الحقيقي والأسعار + +512 +00:39:30,470 --> 00:39:34,590 +الحقيقي واتجارة رقم اتجارة رقم اتجارة الحقيقي + +513 +00:39:34,590 --> 00:39:38,230 +والأسعار الحقيقي والأسعار الحقيقي والأسعار الحقيقي + +514 +00:39:38,230 --> 00:39:38,290 +والأسعار الحقيقي والأسعار الحقيقي والأسعار الحقيقي + +515 +00:39:38,290 --> 00:39:39,270 +والأسعار الحقيقي والأسعار الحقيقي والأسعار الحقيقي + +516 +00:39:39,270 --> 00:39:44,210 +والأسعار الحقيقي والأسأو وفقًا لعمل مصنع الداريك، + +517 +00:39:44,210 --> 00:39:45,050 +يسمى هذا عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +518 +00:39:45,050 --> 00:39:46,470 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +519 +00:39:46,470 --> 00:39:47,810 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +520 +00:39:47,810 --> 00:39:48,990 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +521 +00:39:48,990 --> 00:39:49,350 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +522 +00:39:49,350 --> 00:39:51,870 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +523 +00:39:51,870 --> 00:40:04,530 +عمل عمل عمل عمل عمل عمل + +524 +00:40:04,530 --> 00:40:10,550 +ع + +525 +00:40:10,630 --> 00:40:20,910 +هي مهتمة بشركات التعمل بشركات + +526 +00:40:20,910 --> 00:40:26,630 +تعمل بشركات تعمل بشركات تعمل + +527 +00:40:26,630 --> 00:40:28,690 +بشركات تعمل بشركات تعمل بشركات تعمل بشركات تعمل + +528 +00:40:28,690 --> 00:40:28,810 +بشركات تعمل بشركات تعمل بشركات تعمل بشركات تعمل + +529 +00:40:28,810 --> 00:40:39,830 +بشركات تعمل بشركات تعمل بشركات + +530 +00:40:39,830 --> 00:40:45,730 +تعمل بأو من نظر مجموعة المجموعات التي تم تخطيطها و + +531 +00:40:45,730 --> 00:40:51,910 +تم سحبها في الواقع نحن فقط نتعامل مع الانتجارات + +532 +00:40:51,910 --> 00:40:56,070 +المفتوحة للأسعار و + +533 +00:40:56,070 --> 00:40:59,790 +الانتجارات المفتوحة للأسعار و الانتجارات المفتوحة + +534 +00:40:59,790 --> 00:41:02,430 +للأسعار و الانتجارات المفتوحة للأسعار و الانتجارات + +535 +00:41:02,430 --> 00:41:04,390 +المفتوحة للأسعار و الانتجارات المفتوحة للأسعار و + +536 +00:41:04,390 --> 00:41:05,570 +الانتجارات المفتوحة للأسعار و الانتجارات المفتوحة + +537 +00:41:05,570 --> 00:41:10,280 +للأسعار و الانتجارات المفتوحة للأسعارSo what do + +538 +00:41:10,280 --> 00:41:15,080 +you think is the cause that we budgeted twelve + +539 +00:41:15,080 --> 00:41:19,680 +thousand units while as the actual was ten + +540 +00:41:19,680 --> 00:41:23,840 +thousand units?Demand, + +541 +00:41:23,920 --> 00:41:26,880 +the demand, the demand has changed. Excellent. So + +542 +00:41:26,880 --> 00:41:29,740 +what are the causes that the demand has changed + +543 +00:41:29,740 --> 00:41:34,220 +?Yes, because our market share, maybe because we + +544 +00:41:34,220 --> 00:41:37,840 +have, we don't have equality, we don't satisfy our + +545 +00:41:38,480 --> 00:41:44,700 +Excellent excellent therefore the competition had + +546 +00:41:44,700 --> 00:41:47,600 +lower prices than ours excellent excellent + +547 +00:41:47,600 --> 00:41:53,830 +thereforeexcellent the quality therefore we or the + +548 +00:41:53,830 --> 00:41:57,690 +causes of this 2000 unfavorable sales volume + +549 +00:41:57,690 --> 00:42:01,290 +variance might be because of the demand was not as + +550 +00:42:01,290 --> 00:42:07,510 +expected why? because for instance the demand or + +551 +00:42:07,510 --> 00:42:11,250 +the overall demand in the market was not as + +552 +00:42:11,250 --> 00:42:17,630 +expectedor the demand was not as expected for our + +553 +00:42:17,630 --> 00:42:21,430 +product because the competition had lower prices + +554 +00:42:21,430 --> 00:42:26,590 +or the demand was not as expected for our product + +555 +00:42:26,590 --> 00:42:30,870 +because our quality was not as usual for instance + +556 +00:42:30,870 --> 00:42:35,830 +it could also concerned with + +557 +00:42:39,310 --> 00:42:43,470 +Excellent. We did not consider the changes in the + +558 +00:42:43,470 --> 00:42:49,910 +tastes of the customers. Also, maybe in our + +559 +00:42:49,910 --> 00:42:53,570 +preparation of the budget and the determination of + +560 +00:42:53,570 --> 00:42:56,770 +the twelve thousand units, we did not determine + +561 +00:42:56,770 --> 00:43:02,830 +this amount by a careful analysis or by an + +562 +00:43:02,830 --> 00:43:14,270 +accurate analysis.هذه هي السبب التي قد تسبب + +563 +00:43:14,270 --> 00:43:18,210 +فيها هذا الانتجار من 2 ألف اجهزة غير مناسبة أو + +564 +00:43:18,210 --> 00:43:24,590 +الانتجار التسريعي أي أسئلة؟ بالطبع لدينا أيضًا + +565 +00:43:24,590 --> 00:43:26,330 +تجارب تجارب تجارب التجارب التجاربية + +566 +00:43:30,630 --> 00:43:35,690 +We said that it is either because of the market + +567 +00:43:35,690 --> 00:43:40,190 +share because of the demand Or it is either + +568 +00:43:40,190 --> 00:43:44,550 +because of the market size Correct؟ We said that + +569 +00:43:44,550 --> 00:43:47,650 +the first reason is the market size Maybe the + +570 +00:43:47,650 --> 00:43:50,590 +demand or the overall demand in the market was not + +571 +00:43:50,590 --> 00:43:53,410 +as expected Therefore, this is called the market + +572 +00:43:53,410 --> 00:44:00,940 +size And then the other threeالأسباب هي بسبب + +573 +00:44:00,940 --> 00:44:07,020 +مجموعات السوق لأننا كان لدينا مشاكل إما في أسعارنا + +574 +00:44:07,020 --> 00:44:14,160 +أو إما في قيمنا أو إما في مصطلحاتنا وكذلك التي + +575 +00:44:14,160 --> 00:44:18,900 +أقلت مجموعات السوق أكثر من المتوقع لذلك يمكننا + +576 +00:44:18,900 --> 00:44:24,940 +أيضًا أن نتعامل مع هذه التغييرات أو تغيير مجموعات + +577 +00:44:24,940 --> 00:44:27,140 +السوق إلى أسباب + +578 +00:44:32,340 --> 00:44:36,520 +cause number one is because of the market share + +579 +00:44:36,520 --> 00:44:40,820 +cause + +580 +00:44:40,820 --> 00:44:53,980 +number two is because of the market size any + +581 +00:44:53,980 --> 00:44:54,600 +questions? + +582 +00:44:59,180 --> 00:45:06,500 +thereforeبالتالي، قمنا بتنهيأ مستوى 2 من عمليات + +583 +00:45:06,500 --> 00:45:12,500 +عمليات الواريانس إذا كنا بحاجة إلى أكتر أفعال لكي + +584 +00:45:12,500 --> 00:45:16,800 +نقل 21600 إلى أسعار + +585 +00:45:19,390 --> 00:45:25,390 +قيمة او دعنا نقول افعالية الانتجارات و 38000 + +586 +00:45:25,390 --> 00:45:30,250 +انتجارات عمل مصطلح دائرة مصطلح مصطلح مصطلح مصطلح + +587 +00:45:30,250 --> 00:45:30,810 +مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح + +588 +00:45:30,810 --> 00:45:31,670 +مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح + +589 +00:45:31,670 --> 00:45:32,890 +مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح + +590 +00:45:32,890 --> 00:45:35,730 +مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح + +591 +00:45:35,730 --> 00:45:45,710 +مصطلح + +592 +00:45:46,810 --> 00:45:54,570 +قلنا إنه لكي نحصل على مقارنة السعر مع السعر + +593 +00:45:54,570 --> 00:45:57,250 +الحقيقي للسعر السلسلي للسعر السلسلي السلسلي + +594 +00:45:57,250 --> 00:45:57,470 +السلسلي السلسلي السلسلي السلسلي السلسلي السلسلي + +595 +00:45:57,470 --> 00:45:57,770 +السلسلي السلسلي السلسلي السلسلي السلسلي السلسلي + +596 +00:45:57,770 --> 00:45:58,450 +السلسلي السلسلي السلسلي السلسلي السلسلي السلسلي + +597 +00:45:58,450 --> 00:45:59,070 +السلسلي السلسلي السلسلي السلسلي السلسلي السلسلي + +598 +00:45:59,070 --> 00:46:01,050 +السلسلي السلسلي السلسلي السلسلي السلسلي السلسلي + +599 +00:46:01,050 --> 00:46:01,590 +السلسلي السلسلي السلسلي السلسلي السلسلي السلسلي + +600 +00:46:01,590 --> 00:46:05,420 +السلسلي السلسلي السcompare these two and in order + +601 +00:46:05,420 --> 00:46:08,700 +to get the quantity price in order to get the + +602 +00:46:08,700 --> 00:46:11,640 +efficiency sorry the quantity variance or in order + +603 +00:46:11,640 --> 00:46:14,960 +to get or calculate the efficiency variance we + +604 +00:46:14,960 --> 00:46:17,840 +need to compare two things we need to compare the + +605 +00:46:17,840 --> 00:46:21,500 +budgeted quantity and the actual quantity of + +606 +00:46:21,500 --> 00:46:24,600 +course we as accountants we all know how to get + +607 +00:46:24,600 --> 00:46:27,000 +the actual price and how to get the actual + +608 +00:46:27,000 --> 00:46:33,320 +quantityبالنسبة لرقمنا كمعارفين، نستطيع أن نقرر ما + +609 +00:46:33,320 --> 00:46:37,520 +كانت المقاومة الحقيقية وما كان السعر الحقيقي، ولكن + +610 +00:46:37,520 --> 00:46:45,060 +الآن دعنا نعتبر كيف نقرر السعر الواضح وكيف نقرر أو + +611 +00:46:45,060 --> 00:46:48,930 +ما هي الطرقIn order to determine the budgeted + +612 +00:46:48,930 --> 00:46:51,690 +prices and the budgeted quantities What do you + +613 +00:46:51,690 --> 00:46:55,070 +think are the main sources of information that + +614 +00:46:55,070 --> 00:46:58,290 +could be used in order to determine the budgeted + +615 +00:46:58,290 --> 00:47:00,690 +prices and the budgeted quantities What do you + +616 +00:47:00,690 --> 00:47:06,710 +think So + +617 +00:47:06,710 --> 00:47:11,290 +what do you think Excellent + +618 +00:47:11,290 --> 00:47:12,770 +historical information + +619 +00:47:15,040 --> 00:47:17,720 +القيم الحقيقية للعامة؟ ماذا تعني عن قيم الحقيقية + +620 +00:47:17,720 --> 00:47:22,400 +للعامة؟ قيم العامة للعامة؟ قيم العامة للعامة؟ قيم + +621 +00:47:22,400 --> 00:47:23,480 +العامة للعامة؟ قيم العامة للعامة؟ قيم العامة + +622 +00:47:23,480 --> 00:47:25,140 +للعامة؟ قيم العامة للعامة؟ قيم العامة للعامة؟ قيم + +623 +00:47:25,140 --> 00:47:32,120 +العامة للعامة؟ قيم + +624 +00:47:32,120 --> 00:47:37,880 +العامة + +625 +00:47:37,880 --> 00:47:42,400 +للعامة؟ قيم + +626 +00:47:42,400 --> 00:47:44,200 +العامة + +627 +00:47:47,040 --> 00:47:52,480 +of course we have been manufacturing this product + +628 +00:47:52,480 --> 00:47:57,120 +for several years therefore we know what is + +629 +00:47:57,120 --> 00:48:00,720 +exactly the quantity that has been used in the + +630 +00:48:00,720 --> 00:48:04,680 +past what is the price that has been used in the + +631 +00:48:04,680 --> 00:48:08,580 +past therefore we could use this past information + +632 +00:48:08,580 --> 00:48:13,540 +in order to determine the budgeted information we + +633 +00:48:13,540 --> 00:48:18,890 +could use theأو يمكننا أن نستخدم تجاربنا أو + +634 +00:48:18,890 --> 00:48:23,570 +تجاربنا الماضية في البرنامج لكي نقوم بتحديد + +635 +00:48:23,570 --> 00:48:32,030 +المقدمة والقيم المقدمة هذا هو أول مصادر المعلومات + +636 +00:48:32,030 --> 00:48:37,470 +ولكن كما نستطيع أن نرى هنا إذا استخدمنا المعلومات + +637 +00:48:37,470 --> 00:48:41,110 +الماضية يمكننا + +638 +00:48:43,190 --> 00:48:49,690 +تحمل بعض المفاوضات التي كانت في عملية عملية عملية + +639 +00:48:49,690 --> 00:48:50,710 +عملية عملية عملية عملية عملية عملية عملية عملية + +640 +00:48:50,710 --> 00:48:50,790 +عملية عملية عملية عملية عملية عملية عملية عملية + +641 +00:48:50,790 --> 00:48:54,390 +عملية عملية عملية عملية عملية عملية عملية عملية + +642 +00:48:54,390 --> 00:48:55,590 +عملية عملية عملية عملية عملية عملية عملية عملية + +643 +00:48:55,590 --> 00:48:55,830 +عملية عملية عملية عملية عملية عملية عملية عملية + +644 +00:48:55,830 --> 00:49:09,030 +عملية عملية عمل + +645 +00:49:10,900 --> 00:49:16,720 +في السنوات السابقة، يمكننا أن نتحمل بعض المفاوضات + +646 +00:49:16,720 --> 00:49:23,040 +في هذه المقامات وفي هذه الأسعار من الماضي إلى + +647 +00:49:23,040 --> 00:49:31,440 +المستقبل. على سبيل المثال، في الماضي استخدمنا أو + +648 +00:49:31,440 --> 00:49:35,560 +دعنا نقول إننا استخدمنا مواد مباشرة بقدر 10 كيلو + +649 +00:49:35,560 --> 00:49:35,920 +جرام + +650 +00:49:39,520 --> 00:49:43,860 +this was in year one in year two we used for + +651 +00:49:43,860 --> 00:49:48,300 +instance nine point eight in year three we used + +652 +00:49:48,300 --> 00:49:54,720 +nine point five and so onلذلك إذا استخدمنا + +653 +00:49:54,720 --> 00:50:01,820 +المعلومات الماضية من الـ 10 الـ 9.8 و9.5 بعض + +654 +00:50:01,820 --> 00:50:06,840 +المديرين يعتبرون انهم يأخذوا مقارنة بعض المديرين + +655 +00:50:06,840 --> 00:50:12,240 +يعتبرون ان يأخذوا فقط المقارنة الأخيرة أو المقارنة + +656 +00:50:12,240 --> 00:50:20,320 +الأخيرة من المقارنة لكن هذا سيكون مشكلةإذا كانت 9 + +657 +00:50:20,320 --> 00:50:24,340 +.5 كيلو جرام من المواد الصحية التي كانت تستخدمها + +658 +00:50:24,340 --> 00:50:31,410 +في المصادرلديها بعض المفاوضات في عملية استخدامها، + +659 +00:50:31,410 --> 00:50:36,850 +هذا يعني أننا قد نكون لدينا بعض .. أو قد نكون + +660 +00:50:36,850 --> 00:50:41,030 +لدينا بعض الجزء من عملياتنا التي تستخدم المواد + +661 +00:50:41,030 --> 00:50:45,550 +المباشرة أكتر من ما كانت تستخدمها أو أكتر من ما + +662 +00:50:45,550 --> 00:50:50,680 +كانت يجب أن تستخدمها في عملية استخدامهاهذا سيكون + +663 +00:50:50,680 --> 00:50:56,820 +مشكلة لماذا؟ لأننا نحمل هذه المفاوضة من السنة + +664 +00:50:56,820 --> 00:51:00,960 +الماضية إلى السنة التالية هذا يعني أننا نقول + +665 +00:51:00,960 --> 00:51:04,560 +للعملاء + +666 +00:51:04,560 --> 00:51:14,100 +تابعوا على ما تفعلونه إذا كانوا يعملوا أي مفاوضة + +667 +00:51:14,100 --> 00:51:21,030 +إذا كانوا يصنعوا الوضع معmore materials than + +668 +00:51:21,030 --> 00:51:25,310 +should be used therefore they will keep doing what + +669 +00:51:25,310 --> 00:51:29,230 +they are doing why? because we said that according + +670 +00:51:29,230 --> 00:51:31,550 +to past year or to the past year or to the + +671 +00:51:31,550 --> 00:51:36,250 +previous year we use 9.5 kilograms and this year + +672 +00:51:36,250 --> 00:51:40,930 +we should use 9.5 kilograms therefore if in the + +673 +00:51:40,930 --> 00:51:46,370 +previous year they spilled a lot of the direct + +674 +00:51:46,370 --> 00:51:51,500 +materialsولم يستخدموا المادة الحقيقية فورًا، لذلك + +675 +00:51:51,500 --> 00:51:57,060 +الكثير من المادات الحقيقية لم تكن في الشكل الصحيح + +676 +00:51:57,060 --> 00:52:03,720 +لتكون تدخل في البرنامج، لذلك هذه الانفجارات ستتم + +677 +00:52:03,720 --> 00:52:11,500 +تحميلها إلى الفرصة التالية أو إلى العام التالي، + +678 +00:52:11,500 --> 00:52:17,910 +هذا هو المشكلة في استخدام البيانات التاريخيةولكن + +679 +00:52:17,910 --> 00:52:21,910 +افضل استخدام المعلومات التاريخية هو أن المعلومات + +680 +00:52:21,910 --> 00:52:28,870 +التاريخية قد تم تجمعها كمعلمين، نحن جميعًا نعرف أن + +681 +00:52:28,870 --> 00:52:32,850 +باعتبار نظام المعلومات التاريخية لدينا، نقوم + +682 +00:52:32,850 --> 00:52:38,450 +بتسجيل جميع هذه الأساسيات في طريق عملية التصميم، + +683 +00:52:38,450 --> 00:52:43,770 +صحيح؟ لذلك، أسعار الحصول على هذه المعلومات ستكون + +684 +00:52:43,770 --> 00:52:51,290 +عاليةلذلك هناك افضال و بالطبع هناك افضال من + +685 +00:52:51,290 --> 00:52:59,590 +استخدام البيانات التاريخية اخر نوع ممتاز + +686 +00:52:59,590 --> 00:53:04,590 +نستطيع استخدام البيانات أو الأسعار أو المقاومات + +687 +00:53:06,170 --> 00:53:11,110 +from other competitors but there is a problem here + +688 +00:53:11,110 --> 00:53:17,390 +that gathering this information is not easy if not + +689 +00:53:17,390 --> 00:53:22,690 +impossibleلأن كما نعرف جميعًا أن المبادئ لن يقدموا + +690 +00:53:22,690 --> 00:53:26,210 +هذه المعلومات إلى المبادئ أو لن يقدموا هذه + +691 +00:53:26,210 --> 00:53:32,990 +المعلومات إلى السوق ولكن هذا سيكون إشارة جيدة أو + +692 +00:53:32,990 --> 00:53:40,310 +سيكون هذا جيد دعنا نقول مصادر المعلومات لأننا نجمع + +693 +00:53:40,310 --> 00:53:46,500 +نفسنا إلى المبادئإذا كان لدينا القدرة على تحقيق أو + +694 +00:53:46,500 --> 00:53:53,580 +تجمع هذه المعلومات أخر مصادر المعلومات لكي تجمع + +695 +00:53:53,580 --> 00:54:03,720 +أسعار ومقالات مجلسية هي استخدام نظام عالمي هذا + +696 +00:54:03,720 --> 00:54:07,920 +يعني أننا يمكننا إنشاء فريق من المهندسين + +697 +00:54:10,660 --> 00:54:14,580 +Detail the activities within any manufacturing + +698 +00:54:14,580 --> 00:54:18,560 +process according to this manufacturing process or + +699 +00:54:18,560 --> 00:54:21,960 +according to this research by the engineers or + +700 +00:54:21,960 --> 00:54:27,410 +this engineering researchيمكننا أن نعرف بالضبط ما + +701 +00:54:27,410 --> 00:54:31,150 +هي المادة من المواد الواضحة التي يجب أن تكون + +702 +00:54:31,150 --> 00:54:36,590 +استخدامها لإنتاج نوع من الوضع ما هي المادة من + +703 +00:54:36,590 --> 00:54:41,750 +الساعات الواضحة التي يجب أن تكون استخدامها لإنتاج + +704 +00:54:41,750 --> 00:54:42,750 +نوع من الوضع + +705 +00:54:45,980 --> 00:54:49,160 +مع تجارب التحقيق أو تجارب التحقيق أو تجارب التحقيق + +706 +00:54:49,160 --> 00:54:50,520 +أو تجارب التحقيق أو تجارب التحقيق أو تجارب التحقيق + +707 +00:54:50,520 --> 00:54:52,020 +أو تجارب التحقيق أو تجارب التحقيق أو تجارب التحقيق + +708 +00:54:52,020 --> 00:54:54,680 +أو تجارب التحقيق أو تجارب التحقيق أو تجارب التحقيق + +709 +00:54:54,680 --> 00:54:56,640 +أو تجارب التحقيق أو تجارب التحقيق أو تجارب التحقيق + +710 +00:54:56,640 --> 00:54:56,660 +أو تجارب التحقيق أو تجارب التحقيق أو تجارب التحقيق + +711 +00:54:56,660 --> 00:54:56,780 +أو تجارب التحقيق أو تجارب التحقيق أو تجارب التحقيق + +712 +00:54:56,780 --> 00:55:00,080 +أو تجارب التحقيق أو تجارب التحقيق أو تجارب التحقيق + +713 +00:55:00,080 --> 00:55:05,710 +أو تجارب التحأو دعنا نقول أن مصادر هذه المعلومات + +714 +00:55:05,710 --> 00:55:11,610 +هي مصادر جيدة لأنه أولاً لا نحمل خاطراتنا من + +715 +00:55:11,610 --> 00:55:14,050 +السنوات السابقة أولاً + +716 +00:55:18,830 --> 00:55:22,990 +Pinpoint let us say the exact amounts therefore we + +717 +00:55:22,990 --> 00:55:26,270 +are challenging our employees to use the exact + +718 +00:55:26,270 --> 00:55:29,850 +amounts that should be used and not the amounts + +719 +00:55:29,850 --> 00:55:33,950 +that we expect to be used within this process or + +720 +00:55:33,950 --> 00:55:36,170 +within the manufacturing process. We are going to + +721 +00:55:36,170 --> 00:55:38,690 +continue inshallah the next time. Thank you for + +722 +00:55:38,690 --> 00:55:39,050 +listening + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/6jZ7yMlM_TE_raw.json b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/6jZ7yMlM_TE_raw.json new file mode 100644 index 0000000000000000000000000000000000000000..9f5f32217d966ede5b9b00549af17bb764a18bda --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/6jZ7yMlM_TE_raw.json @@ -0,0 +1 @@ +{"segments": [{"id": 1, "seek": 3043, "start": 20.91, "end": 30.43, "text": "بدأنا قبل قليل في دراسة قبل قليل بإقدام التغييرات أو تغيير الاناليز", "tokens": [44510, 10721, 8315, 12174, 36150, 12174, 20292, 1211, 8978, 11778, 23557, 3794, 3660, 12174, 36150, 12174, 20292, 1211, 4724, 28814, 28543, 10943, 16712, 17082, 1829, 13546, 9307, 34051, 6055, 17082, 1829, 13546, 2423, 7649, 6027, 1829, 11622], "avg_logprob": -0.6973684116413719, "compression_ratio": 1.4137931034482758, "no_speech_prob": 5.960464477539063e-08, "words": [{"start": 20.91, "end": 21.97, "word": "بدأنا", "probability": 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Therefore, the budgeted $276,000 as fixed expenses would be the same under the static budget and under the flexible budget. Any questions?", "tokens": [2407, 6027, 39184, 1266, 11, 1360, 4985, 307, 920, 1951, 264, 7340, 3613, 13, 7504, 11, 264, 4706, 292, 1848, 10076, 21, 11, 1360, 382, 6806, 15506, 576, 312, 264, 912, 833, 264, 13437, 4706, 293, 833, 264, 11358, 4706, 13, 2639, 1651, 30], "avg_logprob": -0.3607638835906982, "compression_ratio": 1.2745098039215685, "no_speech_prob": 4.887580871582031e-06, "words": [{"start": 462.2, "end": 463.1, "word": "والـ", "probability": 0.3426920572916667}, {"start": 463.1, "end": 463.36, "word": " 10", "probability": 0.54296875}, {"start": 463.36, "end": 463.8, "word": ",000", "probability": 0.681396484375}, {"start": 463.8, "end": 464.08, "word": " unit", "probability": 0.09503173828125}, {"start": 464.08, "end": 464.48, "word": " is", "probability": 0.1632080078125}, {"start": 464.48, "end": 464.9, "word": " still", "probability": 0.86328125}, {"start": 464.9, "end": 465.24, "word": " within", "probability": 0.88818359375}, {"start": 465.24, "end": 465.44, "word": 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"end": 1086.58, "text": "لذلك كما نستطيع أن نرى هنا كل هذه التغييرات أو تغيير المدى السعر بقيمة 64000 غير مفيدة و29100 غير مفيدة تغيير المدى السعر بقيمة مفيدة بعد إضافة هؤلاء", "tokens": [1211, 8848, 23275, 9122, 15042, 8717, 14851, 9566, 40228, 14739, 8717, 2288, 7578, 34105, 28242, 29538, 16712, 17082, 1829, 13546, 9307, 34051, 6055, 17082, 1829, 13546, 9673, 3215, 7578, 21136, 3615, 2288, 4724, 4587, 32640, 3660, 12145, 1360, 32771, 13546, 3714, 5172, 25708, 3660, 4032, 11871, 6879, 32771, 13546, 3714, 5172, 25708, 3660, 6055, 17082, 1829, 13546, 9673, 3215, 7578, 21136, 3615, 2288, 4724, 4587, 32640, 3660, 3714, 5172, 25708, 3660, 39182, 11933, 11242, 31845, 3660, 8032, 33604, 1211, 16606], "avg_logprob": -0.5895061846132632, "compression_ratio": 1.851063829787234, "no_speech_prob": 0.0, "words": [{"start": 1064.54, "end": 1065.08, "word": "لذلك", "probability": 0.66387939453125}, {"start": 1065.08, "end": 1065.38, "word": " كما", "probability": 0.836669921875}, {"start": 1065.38, 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We are going to continue inshallah the next time. Thank you for listening", "tokens": [47, 259, 6053, 718, 505, 584, 264, 1900, 11663, 4412, 321, 366, 7595, 527, 6619, 281, 764, 264, 1900, 11663, 300, 820, 312, 1143, 293, 406, 264, 11663, 300, 321, 2066, 281, 312, 1143, 1951, 341, 1399, 420, 1951, 264, 11096, 1399, 13, 492, 366, 516, 281, 2354, 1028, 71, 13492, 264, 958, 565, 13, 1044, 291, 337, 4764], "avg_logprob": -0.2574218879143397, "compression_ratio": 1.6777777777777778, "no_speech_prob": 0.00016021728515625, "words": [{"start": 3318.8300000000004, "end": 3319.55, "word": "Pinpoint", "probability": 0.5361124674479166}, {"start": 3319.55, "end": 3319.79, "word": " let", "probability": 0.1527099609375}, {"start": 3319.79, "end": 3319.95, "word": " us", "probability": 0.857421875}, {"start": 3319.95, "end": 3320.37, "word": " say", "probability": 0.9697265625}, {"start": 3320.37, "end": 3320.93, "word": " the", "probability": 0.73681640625}, {"start": 3320.93, "end": 3321.49, "word": " exact", "probability": 0.96044921875}, 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"duration": 3340.98, "duration_after_vad": 3166.0193749999867} \ No newline at end of file diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/6jZ7yMlM_TE_raw.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/6jZ7yMlM_TE_raw.srt new file mode 100644 index 0000000000000000000000000000000000000000..67cd1ff42c379ff0bc60dff758ce357c84d950b5 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/6jZ7yMlM_TE_raw.srt @@ -0,0 +1,3036 @@ +1 +00:00:20,910 --> 00:00:29,010 +بدأنا قبل قليل في دراسة قبل قليل بإقدام التغييرات + +2 +00:00:29,010 --> 00:00:35,070 +أو تغيير الاناليزمن شركة الانترنت وبالطبع قلنا ان + +3 +00:00:35,070 --> 00:00:41,810 +شركة الانترنت تصنع جاكتس وانتقل فقط في مجال تصنيع + +4 +00:00:41,810 --> 00:00:44,490 +مجال تصنيع مجال تصنيع مجال تصنيع مجال تصنيع مجال + +5 +00:00:44,490 --> 00:00:45,410 +تصنيع مجال تصنيع مجال تصنيع مجال تصنيع مجال تصنيع + +6 +00:00:45,410 --> 00:00:46,590 +مجال تصنيع مجال تصنيع مجال تصنيع مجال تصنيع مجال + +7 +00:00:46,590 --> 00:00:46,590 +تصنيع مجال تصنيع مجال تصنيع مجال تصنيع مجال تصنيع + +8 +00:00:46,590 --> 00:00:48,070 +مجال تصنيع مجال تصنيع مجال تصنيع مجال تصنيع مجال + +9 +00:00:48,070 --> 00:00:59,010 +تصنيع مجال تصنيع مجال + +10 +00:00:59,010 --> 00:01:07,280 +تصنيوأيضًا ليس لدينا بداية ونهاية عملية عملية + +11 +00:01:07,280 --> 00:01:07,800 +عملية عملية عملية عملية عملية عملية عملية عملية + +12 +00:01:07,800 --> 00:01:08,680 +عملية عملية عملية عملية عملية عملية عملية عملية + +13 +00:01:08,680 --> 00:01:10,840 +عملية عملية عملية عملية عملية عملية عملية عملية + +14 +00:01:10,840 --> 00:01:12,300 +عملية عملية عملية عملية عملية عملية عملية عملية + +15 +00:01:12,300 --> 00:01:12,540 +عملية عملية عملية عملية عملية عملية عملية عملية + +16 +00:01:12,540 --> 00:01:13,340 +عملية عملية عملية عملية عملية عملية عملية عملية + +17 +00:01:13,340 --> 00:01:13,560 +عملية عملية عملية عملية عملية عملية عملية عملية + +18 +00:01:13,560 --> 00:01:16,860 +عملية عملية عملية عملية عملية عملية عملية عملية + +19 +00:01:16,860 --> 00:01:28,180 +عملية عملية عمل + +20 +00:01:28,200 --> 00:01:34,920 +وهو مجرد مجرد مجرد مجرد مجرد مجرد مجرد مجرد مجرد + +21 +00:01:34,920 --> 00:01:40,120 +مجرد مجرد مجرد مجرد مجرد مجرد مجرد مجرد مجرد مجرد + +22 +00:01:40,120 --> 00:01:42,220 +مجرد مجرد + +23 +00:01:52,440 --> 00:01:55,640 +نحتاج إلى التقارير بين مجموعة الـ Static Budget + +24 +00:01:55,640 --> 00:01:58,500 +ومجموعة الـ Actual Results بالطبع، المجموعة الـ + +25 +00:01:58,500 --> 00:02:02,380 +Actual Results هي باعتبار مستوى الخروج الحقيقي + +26 +00:02:02,380 --> 00:02:08,760 +والسعر الحقيقي والسعر الحقيقي، بما يكن مختلفا أو + +27 +00:02:08,760 --> 00:02:15,120 +مقفلوقررنا إننا نقارن الاتنين، فسيكون لدينا شيء + +28 +00:02:15,120 --> 00:02:18,080 +يسمى بـ Static Budget Variances كما يمكننا أن نرى + +29 +00:02:18,080 --> 00:02:22,000 +هنا الفرق بين الـ Static Budget والوصول الحقيقي + +30 +00:02:22,000 --> 00:02:27,280 +يسمى بـ Static Budget Variances ولكن قررنا أنه + +31 +00:02:27,280 --> 00:02:30,660 +باعتبار هذا الاناليزيس، باعتبار الاناليزيس Level + +32 +00:02:30,660 --> 00:02:39,180 +1، لا يمكنناولا نعرف بالضبط لماذا تكون هناك تغيير + +33 +00:02:39,180 --> 00:02:44,560 +مصطلح الانتجار نحن لا نستطيع أن نعرف المسبب + +34 +00:02:44,560 --> 00:02:49,500 +الحقيقي لهذا التغيير لماذا؟ لأننا لدينا اثنين + +35 +00:02:49,500 --> 00:02:54,160 +تغييرات مختلفة أو اثنين مسببات مختلفة لهذا التغيير + +36 +00:02:54,160 --> 00:02:55,660 +المسبب الأول + +37 +00:02:58,000 --> 00:03:07,860 +هي بسبب الفرق بين الواقعي والمدفع الواقعي والمدفع + +38 +00:03:07,860 --> 00:03:08,140 +الواقعي والمدفع الواقعي والمدفع الواقعي والمدفع + +39 +00:03:08,140 --> 00:03:08,580 +الواقعي والمدفع الواقعي والمدفع الواقعي والمدفع + +40 +00:03:08,580 --> 00:03:09,000 +الواقعي والمدفع الواقعي والمدفع الواقعي والمدفع + +41 +00:03:09,000 --> 00:03:09,980 +الواقعي والمدفع الواقعي والمدفع الواقعي والمدفع + +42 +00:03:09,980 --> 00:03:11,700 +الواقعي والمدفع الواقعي والمدفع الواقعي والمدفع + +43 +00:03:11,700 --> 00:03:15,540 +الواقعي والمدفع الواقعي والمدفع الواقعي والمدفع + +44 +00:03:15,540 --> 00:03:20,940 +الواقعي والمدفع الواقعي + +45 +00:03:26,730 --> 00:03:31,690 +related to two causes the first the difference + +46 +00:03:31,690 --> 00:03:42,090 +between the actual and budgeted units sold or the + +47 +00:03:42,090 --> 00:03:48,060 +output levelالاختلاف الثاني أو السبب الثاني لـ + +48 +00:03:48,060 --> 00:03:54,080 +93100 هو بسبب الاختلافين بين الأسعار السيارة + +49 +00:03:54,080 --> 00:03:58,740 +والأسعار السيارة والأسعار السيارة والأسعار السيارة + +50 +00:03:58,740 --> 00:04:00,800 +والأسعار السيارة والأسعار السيارة والأسعار السيارة + +51 +00:04:00,800 --> 00:04:04,180 +والأسعار السيارة والأسعار السيارة والأسعار السيارة + +52 +00:04:04,180 --> 00:04:08,620 +والأسعار السيارة والأسعار السيارة والأسعار السيارة + +53 +00:04:08,620 --> 00:04:11,340 +والأسعار السيارة والأسعار السيارة والأسعار السيارة + +54 +00:04:11,340 --> 00:04:12,840 +والأسعار السيارة والأسعار السيارة والأسعار السيارة + +55 +00:04:12,840 --> 00:04:12,840 +والأسعار السيارة والأسعار السيارة والأسع + +56 +00:04:16,840 --> 00:04:25,220 +selling prices and costs and we said in order to + +57 +00:04:25,220 --> 00:04:33,080 +analyze this variance of ninety three thousand one + +58 +00:04:33,080 --> 00:04:36,260 +hundred unfavorable variance which is the static + +59 +00:04:36,260 --> 00:04:40,100 +budget variance we need to prepare another budget + +60 +00:04:40,100 --> 00:04:49,270 +which we called the flexible budget and we saidمن + +61 +00:04:49,270 --> 00:04:53,190 +كلمة نفسها، أن الوضع المستقبلي هو وضع مستقبلي، هذا + +62 +00:04:53,190 --> 00:05:01,190 +يعني أنه سيعتبر أو يبنى أو يجهز المقالات أو يقدم + +63 +00:05:01,190 --> 00:05:05,690 +المقالات باعتبار السعر المستقبلي والسعر المستقبلي + +64 +00:05:07,120 --> 00:05:09,740 +ماذا هو الفرق بين الانتجار التنسيقي والانتجار + +65 +00:05:09,740 --> 00:05:13,600 +التنسيقي؟ قلنا إن الانتجار التنسيقي يعتمد على + +66 +00:05:13,600 --> 00:05:18,080 +مستوى الخروج الواقعي، وهو عدد المجتمعات التي تنتج + +67 +00:05:18,080 --> 00:05:23,120 +ويتسوق، بينما انتجار التنسيقي يعتمد على عدد + +68 +00:05:23,120 --> 00:05:28,280 +المجتمعات التي تنتج ويتسوقهذه هي الفرصة بين عقد + +69 +00:05:28,280 --> 00:05:33,160 +مستقل والعقد مستقل وإذا كنا قلنا فرصة أخرى لأننا + +70 +00:05:33,160 --> 00:05:37,220 +بحاجة لكي نعرف أولا ما هو مستوى الوصول الواقعي، + +71 +00:05:37,220 --> 00:05:43,700 +فعقد مستقل سيكون مستعد في نهاية الوقت بعد انتهاء + +72 +00:05:43,700 --> 00:05:50,100 +الوقت، بينما عقد مستقل كما قلنا سيكون مستعد قبل + +73 +00:05:50,100 --> 00:05:57,040 +بداية الوقتهكذا، كيف نستعد لتحضير الوضع المستقبلي؟ + +74 +00:05:57,040 --> 00:06:03,460 +سنستخدم الواحد وعشر وعشر وعشر دولار كسل السعر + +75 +00:06:03,460 --> 00:06:07,320 +سنستخدم + +76 +00:06:07,320 --> 00:06:11,580 +الواحد وعشر وعشر وعشر وعشر دولار كسل المادة + +77 +00:06:11,580 --> 00:06:20,780 +الواضحةسنستخدم ال 16 دولار كمانفجار مبادر ساعة و + +78 +00:06:20,780 --> 00:06:27,900 +سنستخدم ال 12 دولار كمانفجار + +79 +00:06:27,900 --> 00:06:39,500 +مبادر ساعة و سنستخدم ال 276 دولار كمانفجار مبادر + +80 +00:06:42,790 --> 00:06:46,670 +من يستطيع أن يخبرني لماذا اخترنا الـ 276 ألف + +81 +00:06:46,670 --> 00:06:50,930 +عمليات محفظة وليس الـ 285 اللي كانت متوفرة في + +82 +00:06:50,930 --> 00:07:00,950 +الوصف الواقعي ممتاز، + +83 +00:07:00,950 --> 00:07:05,630 +ممتاز، ممتاز، ممتاز، ممتاز، ممتاز، ممتاز، ممتاز، + +84 +00:07:05,630 --> 00:07:06,210 +ممتاز، ممتاز، ممتاز، ممتاز، ممتاز، ممتاز، ممتاز، + +85 +00:07:06,210 --> 00:07:06,430 +ممتاز، ممتاز، ممتاز، ممتاز، ممتاز، ممتاز، ممتاز، + +86 +00:07:06,430 --> 00:07:07,070 +ممتاز، ممتاز، ممتاز، ممتاز، ممتاز، ممتاز، ممتاز، + +87 +00:07:07,070 --> 00:07:12,620 +ممتاز، ممتاز، ممتاز، ممتاز، ممتTherefore, any + +88 +00:07:12,620 --> 00:07:16,200 +change in the number of units sold or produced and + +89 +00:07:16,200 --> 00:07:22,960 +sold would not affect our fixed expensesتأكد؟ هذه + +90 +00:07:22,960 --> 00:07:27,980 +هي التفريقات المستقبلية نحن ندفع تفريقات مستقبلية + +91 +00:07:27,980 --> 00:07:31,520 +في Cost Accounting I لتكون تفريقات لا تتغير + +92 +00:07:31,520 --> 00:07:37,080 +بالمجموعة بالطبع كمية التغيير في المصادر بالطبع + +93 +00:07:37,080 --> 00:07:41,820 +داخل المجموعة المرتبطة، لذلك التغيير بين الـ12000 + +94 +00:07:42,200 --> 00:07:45,680 +والـ 10,000 unit is still within the relevant + +95 +00:07:45,680 --> 00:07:51,820 +range. Therefore, the budgeted $276,000 as fixed + +96 +00:07:51,820 --> 00:07:56,360 +expenses would be the same under the static budget + +97 +00:07:56,360 --> 00:08:01,700 +and under the flexible budget. Any questions? + +98 +00:08:02,690 --> 00:08:07,530 +بالطبع بالنسبة لهذه المقالات المجردة بالنسبة لهذه + +99 +00:08:07,530 --> 00:08:08,630 +السعرات المجردة المجردة المجردة السعرات المجردة + +100 +00:08:08,630 --> 00:08:09,330 +السعرات المجردة السعرات المجردة السعرات المجردة + +101 +00:08:09,330 --> 00:08:11,830 +السعرات المجردة السعرات المجردة السعرات المجردة + +102 +00:08:11,830 --> 00:08:13,030 +السعرات المجردة السعرات المجردة السعرات المجردة + +103 +00:08:13,030 --> 00:08:13,770 +السعرات المجردة السعرات المجردة السعرات المجردة + +104 +00:08:13,770 --> 00:08:14,310 +السعرات المجردة السعرات المجردة السعرات المجردة + +105 +00:08:14,310 --> 00:08:22,550 +السعرات المجردة السعرات المجردة السعرات المجردة + +106 +00:08:22,550 --> 00:08:25,550 +السعرات المجردة السعرات المجردة السعرات المجردة + +107 +00:08:25,550 --> 00:08:28,590 +السعرات + +108 +00:08:28,590 --> 00:08:30,150 +المجر + +109 +00:08:32,170 --> 00:08:37,390 +مش عارف لماذا الـ fixed cost تختلف من الانتجار + +110 +00:08:37,390 --> 00:08:43,950 +الواقعي؟ سوف نتحدث عن هذا، لدينا قصة رقم 8 كلها عن + +111 +00:08:43,950 --> 00:08:49,270 +الانتجارات من المصادر على الأعلى، بما أنها مستغربة + +112 +00:08:49,270 --> 00:08:53,650 +أو مقفلة، سنتحدث عن هذا في التفاصيل ان شاء الله. + +113 +00:08:57,790 --> 00:09:04,450 +دعنا نقل هذه الـ 93100 مقارنة غير مفيدة إلى + +114 +00:09:04,450 --> 00:09:06,910 +الاتنين المختلفة من الأسباب المختلفة من الاتنين + +115 +00:09:06,910 --> 00:09:07,370 +المختلفة من الاتنين المختلفة من الاتنين المختلفة + +116 +00:09:07,370 --> 00:09:07,930 +من الاتنين المختلفة من الاتنين المختلفة من الاتنين + +117 +00:09:07,930 --> 00:09:08,730 +المختلفة من الاتنين المختلفة من الاتنين المختلفة + +118 +00:09:08,730 --> 00:09:10,190 +من الاتنين المختلفة من الاتنين المختلفة من الاتنين + +119 +00:09:10,190 --> 00:09:10,250 +المختلفة من الاتنين المختلفة من الاتنين المختلفة + +120 +00:09:10,250 --> 00:09:10,250 +من الاتنين المختلفة من الاتنين المختلفة من الاتنين + +121 +00:09:10,250 --> 00:09:10,250 +المختلفة من الاتنين المختلفة من الاتنين المختلفة + +122 +00:09:10,250 --> 00:09:10,810 +من الاتنين المختلفة من الاتنين المختلفة من الاتنين + +123 +00:09:12,220 --> 00:09:17,760 +كان قادرًا يأتي مع الـ 93100 مختلفة مفاجئة ولكنه + +124 +00:09:17,760 --> 00:09:24,900 +جاء إليك وقال أن الـ 93100 مختلفة مفاجئة لم تكن + +125 +00:09:24,900 --> 00:09:31,440 +مفرومة كافية لكي تعمل اي فعالية تحقيقيةلإختيار أي + +126 +00:09:31,440 --> 00:09:36,080 +قرار باعتبار هذا الرقم، لأني لا أعرف بالضبط لماذا + +127 +00:09:36,080 --> 00:09:41,020 +هذا الـ 93100 ميلاد ميلاد ميلاد ميلاد ميلاد ميلاد + +128 +00:09:41,020 --> 00:09:41,140 +ميلاد ميلاد ميلاد ميلاد ميلاد ميلاد ميلاد ميلاد + +129 +00:09:41,140 --> 00:09:41,140 +ميلاد ميلاد ميلاد ميلاد ميلاد ميلاد ميلاد ميلاد + +130 +00:09:41,140 --> 00:09:41,140 +ميلاد ميلاد ميلاد ميلاد ميلاد ميلاد ميلاد ميلاد + +131 +00:09:41,140 --> 00:09:41,500 +ميلاد ميلاد ميلاد ميلاد ميلاد ميلاد ميلاد ميلاد + +132 +00:09:41,500 --> 00:09:58,280 +ميلاد ميلاد ميلاد ميلاد ميلاد ميلاد ميلاد ميلاد مي + +133 +00:09:58,690 --> 00:10:03,410 +كما قلنا سابقًا في الدراسة السابقة الاختلافات أو + +134 +00:10:03,410 --> 00:10:08,070 +الاناليز الاختلافات مصممة من مستوى 0 إلى مستوى 3 + +135 +00:10:08,070 --> 00:10:14,210 +بالطبع مستوى 0 ليس أكتر في التفاصيل فهو يعطينا فقط + +136 +00:10:17,430 --> 00:10:22,450 +معرفة كمية الاختلافات لكن عندما نزل إلى أعلى مع + +137 +00:10:22,450 --> 00:10:26,490 +مستوى المستوى نقدر نقدر نقدر نقدر نقدر نقدر نقدر + +138 +00:10:26,490 --> 00:10:27,930 +نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر + +139 +00:10:27,930 --> 00:10:28,070 +نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر + +140 +00:10:28,070 --> 00:10:28,830 +نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر + +141 +00:10:28,830 --> 00:10:29,650 +نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر + +142 +00:10:29,650 --> 00:10:32,870 +نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر نقدر + +143 +00:10:32,870 --> 00:10:44,130 +نقدر نقدر نقدر نقدر نقدر نقدر + +144 +00:10:44,130 --> 00:10:46,070 +نقد + +145 +00:10:52,340 --> 00:10:59,380 +ممتاز. ممتاز. لذلك، مستوى زرع يكون فقط مقارنة بين + +146 +00:10:59,380 --> 00:11:05,280 +14900 نت عمل حصة أو حصة عمل حصة عمل حصة عمل حصة + +147 +00:11:05,280 --> 00:11:06,300 +عمل حصة عمل حصة عمل حصة عمل حصة عمل حصة عمل حصة + +148 +00:11:06,300 --> 00:11:12,020 +عمل حصة عمل حصة عمل حصة عمل + +149 +00:11:15,570 --> 00:11:20,990 +المقارنة بين هذين الانتجارين فقط يسمى عملية تجارب + +150 +00:11:20,990 --> 00:11:25,250 +الانتجار الجزء أول عملية تجارب الانتجار الجزء أول + +151 +00:11:25,250 --> 00:11:28,290 +عملية تجارب الانتجار الجزء أول عملية تجارب + +152 +00:11:28,290 --> 00:11:33,970 +الانتجار الجزء أول + +153 +00:11:34,840 --> 00:11:40,220 +هذه الرقمات تم تحقيقها، لذلك تحقيق المستوى أو + +154 +00:11:40,220 --> 00:11:45,780 +تحقيق المستوى واحد سيقوم بالمقارنة بين المالات + +155 +00:11:45,780 --> 00:11:50,660 +وسيقوم بالمقارنة بين الأسعار المختلفة لكي تحقيق أو + +156 +00:11:50,660 --> 00:12:00,910 +لكي تقوم بتقليم هذا المهم أو هذا دعنا نقولهذا + +157 +00:12:00,910 --> 00:12:06,350 +الرقم الكبير أو هذا الرقم غير مفهوم 93100 إلى + +158 +00:12:06,350 --> 00:12:11,790 +الاختلافات المختلفة من الأسعار والسعر أو + +159 +00:12:11,790 --> 00:12:18,530 +الميزانيات هذا سيكون التجارب الأولى التجارب الأولى + +160 +00:12:18,530 --> 00:12:22,770 +التجارب الأولى التجارب الأولى التجارب الأولىسيقوم + +161 +00:12:22,770 --> 00:12:30,390 +بتقلي من 93100 إلى الانتجارات الأولى والثانوية. + +162 +00:12:45,050 --> 00:12:49,250 +كما يمكننا أن نرى هنا، هذه هي عملية عملية عملية + +163 +00:12:49,250 --> 00:12:49,410 +عملية عملية عملية عملية عملية عملية عملية عملية + +164 +00:12:49,410 --> 00:12:50,190 +عملية عملية عملية عملية عملية عملية عملية عملية + +165 +00:12:50,190 --> 00:12:51,050 +عملية عملية عملية عملية عملية عملية عملية عملية + +166 +00:12:51,050 --> 00:12:51,050 +عملية عملية عملية عملية عملية عملية عملية عملية + +167 +00:12:51,050 --> 00:12:51,050 +عملية عملية عملية عملية عملية عملية عملية عملية + +168 +00:12:51,050 --> 00:12:51,050 +عملية عملية عملية عملية عملية عملية عملية عملية + +169 +00:12:51,050 --> 00:12:51,050 +عملية عملية عملية عملية عملية عملية عملية عملية + +170 +00:12:51,050 --> 00:12:51,050 +عملية عملية ع + +171 +00:12:58,490 --> 00:13:04,090 +بالطبع لدينا النتيجة الحقيقية نفسها التي كانت + +172 +00:13:04,090 --> 00:13:09,050 +مواجهة في تجارب نقل واحد نعمل تجارب نقل واحد نفسها + +173 +00:13:09,050 --> 00:13:09,050 +التي كانت مواجهة في تجارب نقل واحد نعمل تجارب نقل + +174 +00:13:09,050 --> 00:13:10,610 +واحد نفسها التي كانت مواجهة في تجارب نقل واحد نعمل + +175 +00:13:10,610 --> 00:13:14,790 +تجارب نقل واحد نفسها التي كانت مواجهة في تجارب نقل + +176 +00:13:14,790 --> 00:13:16,110 +واحد نعمل تجارب نقل واحد نفسها التي كانت مواجهة في + +177 +00:13:16,110 --> 00:13:22,790 +تجارب نقل واحد نعمل تجارب نقل واحد نفسها التي كانت + +178 +00:13:22,790 --> 00:13:25,410 +مواجهة في تجارب نقل واحد نعمل تجارب نقل واحد نفسها + +179 +00:13:25,410 --> 00:13:25,410 +التي كانت مواجه + +180 +00:13:28,780 --> 00:13:32,400 +So the static budget how do we .. how did we + +181 +00:13:32,400 --> 00:13:36,420 +prepare the static budget؟ We multiplied the + +182 +00:13:36,420 --> 00:13:46,480 +budgeted selling prices and costs by the budgeted + +183 +00:13:46,480 --> 00:13:53,240 +output level Correct؟ + +184 +00:13:53,240 --> 00:13:58,870 +How did webuild up or prepare our flexible budget + +185 +00:13:58,870 --> 00:14:05,030 +we multiplied the budgeted selling price and costs + +186 +00:14:05,030 --> 00:14:16,010 +by the actual output level now + +187 +00:14:16,010 --> 00:14:19,210 +how did we prepare the actual results we + +188 +00:14:19,210 --> 00:14:27,810 +multiplied the actual selling prices and costsBy + +189 +00:14:27,810 --> 00:14:36,810 +the actual output level So as we can see here + +190 +00:14:39,340 --> 00:14:44,680 +إذا كنا نقارن أسلوب الانتجار والانتجار المفتوح، + +191 +00:14:44,680 --> 00:14:49,240 +فالفرق الوحيد بين هؤلاء الانتجار والانتجار المفتوح + +192 +00:14:49,240 --> 00:14:50,140 +وانتجار الانتجار والانتجار المفتوح وانتجار + +193 +00:14:50,140 --> 00:14:50,180 +الانتجار المفتوح وانتجار الانتجار المفتوح وانتجار + +194 +00:14:50,180 --> 00:14:50,920 +الانتجار المفتوح وانتجار الانتجار المفتوح وانتجار + +195 +00:14:50,920 --> 00:14:56,360 +الانتجار المفتوح وانتجار الانتجار المفتوح وانتجار + +196 +00:14:56,360 --> 00:15:01,600 +الانتجار المفتوح وانتجار الانتجار المفتوحلذلك أي + +197 +00:15:01,600 --> 00:15:09,860 +تغيير يتم تحقيقه أو أي تغيير يتم تحقيقه بمقارنة + +198 +00:15:09,860 --> 00:15:16,780 +هذه هي بسبب الاختلاف بين المجموعة الحقيقية ومجموعة + +199 +00:15:16,780 --> 00:15:20,720 +الهيئة التي تم تحقيقها ومجموعة الهيئة التي تم + +200 +00:15:20,720 --> 00:15:20,920 +تحقيقها ومجموعة الهيئة التي تم تحقيقها ومجموعة + +201 +00:15:20,920 --> 00:15:24,840 +الهيئة التي تم تحقيقها ومجموعة الهيئة التي تم + +202 +00:15:24,840 --> 00:15:24,840 +تحقيقها ومجموعة الهيئة التي تم تحقيقها ومجموعة + +203 +00:15:24,840 --> 00:15:24,840 +الهيئة التي تم تحقيقها ومجموعة الهيئة التي تم + +204 +00:15:24,840 --> 00:15:29,260 +تحقيقها ومجموعة الهيئة التي تم تحقيقها ومجموعة اله + +205 +00:15:30,550 --> 00:15:36,850 +بنقل أو نستطيع أن نعرف بالضبط ما هو الرقم اللي هو + +206 +00:15:36,850 --> 00:15:41,690 +بسبب قوة رقم واحدة.الان دعنا نعتبر الواجهة + +207 +00:15:41,690 --> 00:15:46,890 +المستقبلية والواجهة الحقيقية.إذا كنا نقارن الواجهة + +208 +00:15:46,890 --> 00:15:50,770 +المستقبلية والواجهة الحقيقية كما نستطيع أن نرى هنا + +209 +00:15:50,770 --> 00:15:56,100 +فإن الفرق الوحيد بين الانتصارينمقارنة مع الـ 10 + +210 +00:15:56,100 --> 00:15:59,340 +,000 مجموعات، كما أن كلاها مقارنة مع نسبة نسبة + +211 +00:15:59,340 --> 00:15:59,920 +نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة + +212 +00:15:59,920 --> 00:16:02,600 +نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة + +213 +00:16:02,600 --> 00:16:03,140 +نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة + +214 +00:16:03,140 --> 00:16:04,300 +نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة + +215 +00:16:04,300 --> 00:16:07,020 +نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة + +216 +00:16:07,020 --> 00:16:12,020 +نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة نسبة + +217 +00:16:12,020 --> 00:16:17,440 +نسبة نسبة نسبة + +218 +00:16:19,390 --> 00:16:26,230 +أي تغييرات تأتي من هذه التقارير أو أي تغييرات تتم + +219 +00:16:26,230 --> 00:16:32,390 +تخطيطها باعتبار هذه التقارير هي بسبب فقط الفرق بين + +220 +00:16:32,390 --> 00:16:35,170 +الأسعار والسعر الحقيقي والعامل والعامل والعامل + +221 +00:16:35,170 --> 00:16:35,570 +والعامل والعامل والعامل والعامل والعامل والعامل + +222 +00:16:35,570 --> 00:16:35,610 +والعامل والعامل والعامل والعامل والعامل والعامل + +223 +00:16:35,610 --> 00:16:36,210 +والعامل والعامل والعامل والعامل والعامل والعامل + +224 +00:16:36,210 --> 00:16:38,090 +والعامل والعامل والعامل والعامل والعامل والعامل + +225 +00:16:38,090 --> 00:16:39,270 +والعامل والعامل والعامل والعامل والعامل والعامل + +226 +00:16:39,270 --> 00:16:44,910 +والعامل والعامل والعامل والعامل والعامل والعامل + +227 +00:16:44,910 --> 00:16:47,990 +والعامل والع + +228 +00:16:50,050 --> 00:16:55,530 +هل لديك أسئلة؟ كما نستطيع أن نرى هنا، أعلى المستوى + +229 +00:16:55,530 --> 00:17:02,390 +والمدى التفاصيل ايضا أعلى لأن كما نستطيع أن نراه + +230 +00:17:02,390 --> 00:17:06,850 +هنا، الانتجار الانتجار الانتجار الانتجار الانتجار + +231 +00:17:06,850 --> 00:17:07,410 +الانتجار الانتجار الانتجار الانتجار الانتجار + +232 +00:17:07,410 --> 00:17:08,750 +الانتجار الانتجار الانتجار الانتجار الانتجار + +233 +00:17:08,750 --> 00:17:08,750 +الانتجار الانتجار الانتجار الانتجار الانتجار + +234 +00:17:08,750 --> 00:17:11,010 +الانتجار الانتجار الانتجار الانتجار الانتجار + +235 +00:17:11,010 --> 00:17:11,010 +الانتجار الانتجار الانتجار الانتجار الانتجار + +236 +00:17:11,010 --> 00:17:13,450 +الانتجار الانتجار الانتجار ال + +237 +00:17:15,060 --> 00:17:20,080 +الأول هو ما يسمى كـ Sales Volume Variance والثاني + +238 +00:17:20,080 --> 00:17:23,420 +هو ما يسمى كـ Flexible Budget Variance فالـ Sales + +239 +00:17:23,420 --> 00:17:29,100 +Volume Variance هو بسبب فقط مختلفة بين الـ Actual + +240 +00:17:29,100 --> 00:17:33,420 +و Budgeted Output Level بينما Flexible Budget + +241 +00:17:33,420 --> 00:17:38,380 +Variance فهو بسبب فقط مختلفة بين الـ Actual و + +242 +00:17:38,380 --> 00:17:40,720 +Budgeted Selling Prices and Costs + +243 +00:17:44,540 --> 00:17:50,340 +لذلك كما نستطيع أن نرى هنا كل + +244 +00:17:50,340 --> 00:17:57,840 +هذه التغييرات أو تغيير المدى السعر بقيمة 64000 غير + +245 +00:17:57,840 --> 00:18:02,040 +مفيدة و29100 + +246 +00:18:02,040 --> 00:18:06,140 +غير مفيدة تغيير المدى السعر بقيمة مفيدة بعد إضافة + +247 +00:18:06,140 --> 00:18:14,650 +هؤلاءسوف تظهر الـ 93100 مختلفة غير مفيدة التي هي + +248 +00:18:14,650 --> 00:18:18,290 +الـ static budget variance. لذلك، باعتبار عملية + +249 +00:18:18,290 --> 00:18:22,850 +عملية عملية عملية Level 2 لدينا فقط قمنا بتقسيم + +250 +00:18:22,850 --> 00:18:26,950 +الـ 93100 مختلفة غير مفيدة الـ 93100 مختلفة غير + +251 +00:18:26,950 --> 00:18:28,150 +مفيدة الـ 93100 مختلفة غير مفيدة الـ 93100 مختلفة + +252 +00:18:28,150 --> 00:18:29,410 +غير مفيدة الـ 93100 مختلفة غير مفيدة الـ 93100 + +253 +00:18:29,410 --> 00:18:29,990 +مختلفة غير مفيدة الـ 93100 مختلفة غير مفيدة الـ + +254 +00:18:29,990 --> 00:18:30,110 +93100 مختلفة غير مفيدة الـ 93100 مختلفة غير مفيدة + +255 +00:18:30,110 --> 00:18:32,710 +الـ 93100 مختلفة غير مفيدة الـ 93100 مختلفة غير + +256 +00:18:32,710 --> 00:18:35,610 +مفيدة الـ 93100 مختلف + +257 +00:18:38,680 --> 00:18:43,340 +of course of course in in in calculating the the + +258 +00:18:43,340 --> 00:18:45,900 +static budget variance according to two different + +259 +00:18:45,900 --> 00:18:50,440 +variances if both are unfavorable we add up if one + +260 +00:18:50,440 --> 00:18:53,980 +is favorable and the other is unfavorable we we + +261 +00:18:53,980 --> 00:18:57,960 +deduct each each from each other or one from each + +262 +00:18:57,960 --> 00:19:05,330 +otherتفكيرها كـ Debit و Credit بطريقة نفسه بطريقة + +263 +00:19:05,330 --> 00:19:09,830 +نفسه يمكننا تخطيط المدى أو الـ Static Budget + +264 +00:19:09,830 --> 00:19:14,350 +Variance أو يمكننا تخطيط المدى المجتمع من اتنين او + +265 +00:19:14,350 --> 00:19:15,530 +اكتر مختلفة + +266 +00:19:17,740 --> 00:19:21,320 +لذلك كما نستطيع أن نرى هنا تجارب الانتقال والتجارب + +267 +00:19:21,320 --> 00:19:26,100 +المسلحة ستكون لديها 2 ألف أجهزة بالطبع غير مفيدة + +268 +00:19:26,100 --> 00:19:33,660 +الانتقالات كذلك ستكون لدينا 240 ألف بمقارنة تجارب + +269 +00:19:33,660 --> 00:19:36,900 +الانتقال والتجارب المسلحة وكذلك بالطبع كما نستطيع + +270 +00:19:36,900 --> 00:19:42,030 +أن نرى هناهذا غير مفيد لماذا؟ لأنه يجب أن يكون + +271 +00:19:42,030 --> 00:19:46,810 +لدينا 1,440,000 ولكن باعتبار النتيجة الحقيقية + +272 +00:19:46,810 --> 00:19:53,630 +لدينا فقط 1,200,000 لذلك تقريب الميزة من ما كان + +273 +00:19:53,630 --> 00:19:58,770 +متوقعاً لذلك ليس مفيداً بينما بالنسبة لجميع + +274 +00:19:58,770 --> 00:20:02,610 +الأسعار كما نستطيع أن نرى هي مفيدة لجميع أسعار + +275 +00:20:02,610 --> 00:20:06,150 +الميزة المستقبلية هي مفيدة لماذا؟ لأن باعتبار + +276 +00:20:06,150 --> 00:20:11,880 +الميزة المستقبليةسيكون هناك أسعار أكتر من ما يكون + +277 +00:20:11,880 --> 00:20:16,140 +على مستوى مستوى الخروج الخاص بنا، لذلك جميع المواد + +278 +00:20:16,140 --> 00:20:18,400 +الواضحة، العمل الواضح، ومصمم التصنيع المستخدمي + +279 +00:20:18,400 --> 00:20:18,940 +المستخدمي المستخدمي المستخدمي المستخدمي المستخدمي + +280 +00:20:18,940 --> 00:20:19,720 +المستخدمي المستخدمي المستخدمي المستخدمي المستخدمي + +281 +00:20:19,720 --> 00:20:20,700 +المستخدمي المستخدمي المستخدمي المستخدمي المستخدمي + +282 +00:20:20,700 --> 00:20:21,680 +المستخدمي المستخدمي المستخدمي المستخدمي المستخدمي + +283 +00:20:21,680 --> 00:20:22,960 +المستخدمي المستخدمي المستخدمي المستخدمي المستخدمي + +284 +00:20:22,960 --> 00:20:24,920 +المستخدمي المستخدمي المستخدمي المستخدمي المستخدمي + +285 +00:20:24,920 --> 00:20:26,340 +المستخ + +286 +00:20:28,260 --> 00:20:37,320 +الخطوات المستقبلية دائما تتعامل مع مقارنة + +287 +00:20:37,320 --> 00:20:37,880 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +288 +00:20:37,880 --> 00:20:38,260 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +289 +00:20:38,260 --> 00:20:38,500 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +290 +00:20:38,500 --> 00:20:38,860 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +291 +00:20:38,860 --> 00:20:44,360 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +292 +00:20:44,360 --> 00:20:54,280 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +293 +00:20:57,010 --> 00:21:00,530 +any questions؟ of course from the term itself + +294 +00:21:00,530 --> 00:21:05,470 +sales volume variance that means that these + +295 +00:21:05,470 --> 00:21:08,970 +variances is only because of the difference + +296 +00:21:08,970 --> 00:21:13,150 +between the sales volumeحينما هنا الـ Flexible + +297 +00:21:13,150 --> 00:21:19,670 +Budget Variance أو السبب في هذه التغييرات هي أننا + +298 +00:21:19,670 --> 00:21:23,450 +لدينا اختلافات حقيقية وقيمات وقيمات وقيمات وقيمات + +299 +00:21:23,450 --> 00:21:23,590 +وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات + +300 +00:21:23,590 --> 00:21:24,810 +وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات + +301 +00:21:24,810 --> 00:21:25,910 +وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات + +302 +00:21:25,910 --> 00:21:26,310 +وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات + +303 +00:21:26,310 --> 00:21:26,410 +وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات + +304 +00:21:26,410 --> 00:21:30,950 +وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات وقيمات + +305 +00:21:30,950 --> 00:21:33,470 +وقيمفي الـ Flexible Budget Variance، لماذا؟ لأن + +306 +00:21:33,470 --> 00:21:36,430 +الـ Flexible Budget يستخدم نتيجة النتائج الحقيقية، + +307 +00:21:36,430 --> 00:21:39,530 +وكذلك نتيجة النتائج الحقيقية يستخدم نتيجة النتائج + +308 +00:21:39,530 --> 00:21:43,910 +الحقيقية، لذلك دائماً سيكون لدينا الـ Zero كمقارنة + +309 +00:21:43,910 --> 00:21:49,490 +بين نتيجة النتائج الحقيقية. الآن، بالطبع، كما + +310 +00:21:49,490 --> 00:21:54,870 +يمكننا أن نرى هنا، يجب أن يكون الراتب 1 مليون إلى + +311 +00:21:54,870 --> 00:22:01,490 +100 ألفبما أنه بالنسبة لأجهزتنا الحقيقية كانت واحد + +312 +00:22:01,490 --> 00:22:03,650 +مليون و حمضان و حمضان و حمضان و حمضان و حمضان و + +313 +00:22:03,650 --> 00:22:04,630 +حمضان و حمضان و حمضان و حمضان و حمضان و حمضان و + +314 +00:22:04,630 --> 00:22:07,670 +حمضان و حمضان و حمضان و حمضان و حمضان و حمضان و + +315 +00:22:07,670 --> 00:22:08,590 +حمضان و حمضان و حمضان و حمضان و حمضان و حمضان و + +316 +00:22:08,590 --> 00:22:09,590 +حمضان و حمضان و حمضان و حمضان و حمضان و حمضان و + +317 +00:22:09,590 --> 00:22:12,510 +حمضان و حمضان و حمضان و حمضان و حمضان و حمضان و + +318 +00:22:12,510 --> 00:22:23,230 +حمضان و حمضان و حمضان و حمضان و + +319 +00:22:23,230 --> 00:22:25,370 +حم + +320 +00:22:27,960 --> 00:22:35,760 +هذه التغيير بين الأموال أو بين 1200000 و 1250000 + +321 +00:22:35,760 --> 00:22:41,440 +او التغيير بالمدى 50000 يسمى التغيير السائق السائق + +322 +00:22:41,440 --> 00:22:42,600 +السائق السائق السائق السائق السائق السائق السائق + +323 +00:22:42,600 --> 00:22:42,720 +السائق السائق السائق السائق السائق السائق السائق + +324 +00:22:42,720 --> 00:22:43,260 +السائق السائق السائق السائق السائق السائق السائق + +325 +00:22:43,260 --> 00:22:43,440 +السائق السائق السائق السائق السائق السائق السائق + +326 +00:22:43,440 --> 00:22:43,440 +السائق السائق السائق السائق السائق السائق السائق + +327 +00:22:43,440 --> 00:22:43,440 +السائق السائق السائق السائق السائق السائق السائق + +328 +00:22:43,440 --> 00:22:43,440 +السائق السائق السائق السائق السائق السائق السائق + +329 +00:22:43,440 --> 00:22:43,440 +السائق السائق السائق السائق السائق السائق السائق + +330 +00:22:43,440 --> 00:22:55,760 +السائق السائق السائق السائ + +331 +00:22:57,070 --> 00:23:01,650 +الان كما نستطيع أن نرى كما ندخل أكتر، أول قيمة + +332 +00:23:01,650 --> 00:23:06,110 +مختلفة هي المواد الواضحة. كما نستطيع أن نرى، + +333 +00:23:06,110 --> 00:23:11,810 +باعتبار الوضع المستقبلي، يجب أن نحصل على 600 ألف + +334 +00:23:11,810 --> 00:23:20,330 +دولار كمواد مواد واضحة، باعتبار 60 دولار كمواد + +335 +00:23:20,330 --> 00:23:28,150 +واضحة.على قيمة واحدة من الواقعية والواقعية كانت + +336 +00:23:28,150 --> 00:23:39,050 +621600 على قيمة 62.16$ لذلك كما نستطيع أن نرى هنا + +337 +00:23:39,050 --> 00:23:45,230 +لدينا تغيير الواقعية أو تغيير الواجهة المستقبلية + +338 +00:23:45,230 --> 00:23:49,790 +للواقعية بقيمة 21600 + +339 +00:23:51,930 --> 00:23:55,750 +هي هذه التغييرة لأنه كان لدينا مستوى إخراج مختلف؟ + +340 +00:23:55,750 --> 00:24:01,490 +بالطبع ليس كذلك لأن هذه المستوى الإخراج ممتازة كما + +341 +00:24:01,490 --> 00:24:10,370 +رأينا في الاناليس. بينما أن السبب لـ 60$ أو الفرق + +342 +00:24:10,370 --> 00:24:18,070 +بين 60$ و 62.16$ هو ماذا بالضبط؟ هو لأن السبب + +343 +00:24:18,070 --> 00:24:22,740 +المختلف.لأن هنا لدينا قيمة تجارب تجارب تجارب تجارب + +344 +00:24:22,740 --> 00:24:24,180 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +345 +00:24:24,180 --> 00:24:27,400 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +346 +00:24:27,400 --> 00:24:29,840 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +347 +00:24:29,840 --> 00:24:29,880 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +348 +00:24:29,880 --> 00:24:29,940 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +349 +00:24:29,940 --> 00:24:29,940 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +350 +00:24:29,940 --> 00:24:48,480 +تجارب تجار + +351 +00:24:48,540 --> 00:24:54,180 +لذلك هذه التغييرات فقط بسبب هذه الفرصة فقط بسبب + +352 +00:24:54,180 --> 00:24:58,960 +الفرصة بين مجموعة الهجوم ومجموعة الهجوم الحقيقية + +353 +00:24:58,960 --> 00:25:03,460 +نفس الشيء يعمل على مجموعة الهجوم المجاورة ومجموعة + +354 +00:25:03,460 --> 00:25:05,880 +الهجوم المجاورة ومجموعة الهجوم المجاورة ومجموعة + +355 +00:25:05,880 --> 00:25:09,220 +الهجوم المجاورة ومجموعة الهجوم المجاورة + +356 +00:25:12,520 --> 00:25:20,500 +بالطبع هنا لدينا قيمة التصنيف المستقبلي بقيمة 9000 + +357 +00:25:20,500 --> 00:25:24,820 +غير مفاجئة لماذا؟ لأنه باعتقاد مجتمعنا يجب أن نكون + +358 +00:25:24,820 --> 00:25:30,180 +قادرين على فعل فقط 276 ألف دولار بينما أن الواقع + +359 +00:25:30,180 --> 00:25:37,680 +يقدمنا قيمة يعني أننا قادرين على فعل قيمة 285 ألف + +360 +00:25:37,680 --> 00:25:41,680 +دولار لذلك لدينا 9000 غير مفاجئة + +361 +00:25:44,820 --> 00:25:51,640 +في هذه الحلقة أو في هذه المجالة من محادثتنا، + +362 +00:25:51,640 --> 00:25:56,800 +سنتركز على المواد الواضحة والعمل الواضح + +363 +00:25:59,520 --> 00:26:04,340 +سنقوم بالتركيز في مناقشتنا الآن أو في المقالات + +364 +00:26:04,340 --> 00:26:09,500 +القادمة على المواد الواضحة والمواد الواضحة للعمل + +365 +00:26:09,500 --> 00:26:14,740 +الواضحة والمواد الواضحة للعمل الواضحة والمواد + +366 +00:26:14,740 --> 00:26:15,040 +الواضحة الواضحة والمواد الواضحة الواضحة الواضحة + +367 +00:26:15,040 --> 00:26:19,380 +الواضحة الواضحة الواضحة الواضحة الواضحة الواضحة + +368 +00:26:19,380 --> 00:26:19,640 +الواضحة الواضحة الواضحة الواضحة الواضحة الواضحة + +369 +00:26:19,640 --> 00:26:21,860 +الواضحة الواضحة الواضحة الواضحة الواضحة الواضحة + +370 +00:26:21,860 --> 00:26:26,100 +الواضحة الواضحة الواضحة الواضحة الواضحة الواضحة ال + +371 +00:26:27,780 --> 00:26:34,040 +على رئيسنا أو رئيسنا اللي جاء مع الانتجار الانتجار + +372 +00:26:34,040 --> 00:26:35,540 +الانتجار الانتجار الانتجار الانتجار الانتجار + +373 +00:26:35,540 --> 00:26:38,180 +الانتجار الانتجار الانتجار الانتجار الانتجار + +374 +00:26:38,180 --> 00:26:38,240 +الانتجار الانتجار الانتجار الانتجار الانتجار + +375 +00:26:38,240 --> 00:26:38,240 +الانتجار الانتجار الانتجار الانتجار الانتجار + +376 +00:26:38,240 --> 00:26:38,560 +الانتجار الانتجار الانتجار الانتجار الانتجار + +377 +00:26:38,560 --> 00:26:38,580 +الانتجار الانتجار الانتجار الانتجار الانتجار + +378 +00:26:38,580 --> 00:26:38,880 +الانتجار الانتجار الانتجار الانتجار الانتجار + +379 +00:26:38,880 --> 00:26:46,380 +الانتجار الانتجار الانتجار الانتجار + +380 +00:26:46,380 --> 00:26:46,560 +ال + +381 +00:26:52,840 --> 00:26:57,100 +المقارنة بين مقارنة الـ Budget ومقارنة الـ Output + +382 +00:26:57,100 --> 00:27:02,920 +وقمنا أيضًا بالمقارنة بين مقارنة الـ Flexible + +383 +00:27:02,920 --> 00:27:06,200 +Budget ومقارنة الـ Actual Results لكي نحصل على شيء + +384 +00:27:06,200 --> 00:27:09,880 +يسمى Flexible Budget Variances وهو فقط بسبب + +385 +00:27:09,880 --> 00:27:12,420 +المقارنة بين مقارنة الـ Budget ومقارنة الـ Actual + +386 +00:27:12,420 --> 00:27:15,880 +Selling Price ومقارنة الـ Cost نقدرنا هذه + +387 +00:27:15,880 --> 00:27:18,480 +المعلومات للمدير + +388 +00:27:20,960 --> 00:27:25,820 +بالطبع، الواجب الآن على المدير أن يقرر قرارات يجب + +389 +00:27:25,820 --> 00:27:35,020 +أن يفهم بالضبط لماذا كانت هناك هذه التغييرات، لهذا + +390 +00:27:35,020 --> 00:27:39,960 +السبب أخذ نظرة على هذه الـ 21600 تغييرات غير + +391 +00:27:39,960 --> 00:27:46,120 +مناسبة وأخذ نظرة على الـ 38000 تغييرات غير مناسبة + +392 +00:27:46,120 --> 00:27:54,250 +من المواد الواضحة ومن العمل الواضحوقال ما حدث + +393 +00:27:54,250 --> 00:27:59,310 +بالضبط في هذا المجلد؟ انت + +394 +00:27:59,310 --> 00:28:03,870 +كمعارض المسار الآن، انت كمعارض المسار، يحتاج أن + +395 +00:28:03,870 --> 00:28:12,490 +تتعامل مع أسباب هذه التغييرات لدينا مواد مباشرة، + +396 +00:28:12,490 --> 00:28:15,950 +مستخدم المواد المباشرة في المجلد كان مجردها 60 + +397 +00:28:15,950 --> 00:28:22,110 +دولار، لكن الحقيقة كانت 62.16العمل المصطلح المصطلح + +398 +00:28:22,110 --> 00:28:23,770 +المصطلح المصطلح المصطلح المصطلح المصطلح المصطلح + +399 +00:28:23,770 --> 00:28:30,610 +المصطلح المصطلح المصطلح المصطلح المصطلح المصطلح + +400 +00:28:30,610 --> 00:28:32,410 +المصطلح المصطلح المصطلح المصطلح المصطلح المصطلح + +401 +00:28:32,410 --> 00:28:33,230 +المصطلح المصطلح المصطلح المصطلح المصطلح المصطلح + +402 +00:28:33,230 --> 00:28:33,290 +المصطلح المصطلح المصطلح المصطلح المصطلح المصطلح + +403 +00:28:33,290 --> 00:28:33,730 +المصطلح المصطلح المصطلح المصطلح المصطلح المصطلح + +404 +00:28:33,730 --> 00:28:38,730 +المصطلح المصطلح المصطلح المصطلح المصطلح المصطلح + +405 +00:28:38,730 --> 00:28:41,170 +الم + +406 +00:28:43,160 --> 00:28:47,900 +نعم، قمنا بإقدامه بمزيد من التفاصيل، ولكنه يحتاج + +407 +00:28:47,900 --> 00:28:53,480 +أيضًا أكتر من التفاصيل لكي يقوم بمعرفة أسباب هذه + +408 +00:28:53,480 --> 00:28:56,980 +الاختلافات بالضبط. لذلك، أنتم كمعارفين البرمجة، + +409 +00:28:56,980 --> 00:29:06,040 +أنتم كمعارفين البرمجة، لماذا لدينا الـ 21,600 + +410 +00:29:06,040 --> 00:29:11,420 +ميزات مستخدمة مستخدمة مجهودية مستخدمة مستخدمة + +411 +00:29:11,420 --> 00:29:12,700 +مستخدمة مستخدمة مستخدمة مستخدمة مستخدمة مستخدمة + +412 +00:29:12,700 --> 00:29:12,740 +مستخدمة مستخدمة مستخدمة مستخدمة مستخدمة مستخدمة + +413 +00:29:12,740 --> 00:29:15,030 +مستخدمة مستخدمة مستخدمة مستخدمة مستخدمة مماذا + +414 +00:29:15,030 --> 00:29:21,670 +تعتقد أنه أسباب هذه التغييرات؟ نعم + +415 +00:29:21,670 --> 00:29:25,810 +كما قلنا قبل قليل لدينا تغيير غير مفيد تغيير غير + +416 +00:29:25,810 --> 00:29:28,510 +مفيد هذا يعني أن السعر الحقيقي كان أكبر من السعر + +417 +00:29:28,510 --> 00:29:36,070 +التجاري لذا أنت كمعارف السعر الآن لماذا لم نحصل + +418 +00:29:36,070 --> 00:29:43,130 +على هذا أو ما هو السبب لدينا هذا المشكلة أو هذه + +419 +00:29:43,130 --> 00:29:43,930 +التغييرات؟ + +420 +00:30:03,550 --> 00:30:06,530 +Excellent therefore cause number one of this + +421 +00:30:06,530 --> 00:30:11,450 +variance is because of the price we might have + +422 +00:30:11,450 --> 00:30:12,750 +different prices + +423 +00:30:15,600 --> 00:30:21,540 +أو يمكن أن يكون لدينا قيمة مدعومة مختلفة من القيم + +424 +00:30:21,540 --> 00:30:27,840 +الحقيقية على سبيل المثال .. على + +425 +00:30:27,840 --> 00:30:30,720 +سبيل المثال، قمنا بتقدير قيمة المواد الداخلية إلى + +426 +00:30:30,720 --> 00:30:37,840 +10 دولار على سبيل المثال، لكن بعد بدايةوكان هناك + +427 +00:30:37,840 --> 00:30:43,560 +ارتفاع أو ارتفاع عام في الأسعار، لذلك ارتفاع + +428 +00:30:43,560 --> 00:30:48,680 +أسعارنا بـ 10% من المواد المادية أو بـ 20% وما إلى + +429 +00:30:48,680 --> 00:30:56,520 +ذلك، لذلك أحد الأسباب التي قدأثر على هذه التغييرات + +430 +00:30:56,520 --> 00:31:00,760 +أو على هذا الاختلاف بين المجال والواقعي هو + +431 +00:31:00,760 --> 00:31:05,560 +الاختلاف بين الأسعار، بين المجال والواقعي ومجال + +432 +00:31:05,560 --> 00:31:10,500 +الواقعي، ماذا أكتر؟ هل لدينا خطوة أخرى أو فقط هذه + +433 +00:31:10,500 --> 00:31:14,000 +الخطوة؟ ربما إذا كان المجال والواقعي نفسه، ولكن + +434 +00:31:14,000 --> 00:31:16,360 +هناك مجال واقعي ومجال الواقعي ومجال الواقعي ومجال + +435 +00:31:16,360 --> 00:31:17,360 +الواقعي أو مجال الواقعي أو مجال الواقعي أو مجال + +436 +00:31:17,360 --> 00:31:18,280 +الواقعي أو مجال الواقعي أو مجال الواقعي أو مجال + +437 +00:31:18,280 --> 00:31:19,760 +الواقعي أو مجل الواقعي أو مجل الواقعي أو مجل + +438 +00:31:19,760 --> 00:31:24,440 +الواقعي أوbecause as يعني in preparing our budget, + +439 +00:31:24,540 --> 00:31:27,740 +we do not only consider the price or the .. the .. + +440 +00:31:27,740 --> 00:31:30,860 +the .. the cost of the raw materials itself, we + +441 +00:31:30,860 --> 00:31:34,020 +also consider the shipment cost, we also consider + +442 +00:31:34,020 --> 00:31:38,240 +the .. the handling cost and so on. Therefore, all + +443 +00:31:38,240 --> 00:31:42,360 +is considered according to the prices. So, what we + +444 +00:31:42,360 --> 00:31:44,340 +might have .. or what .. what other cost that we + +445 +00:31:44,340 --> 00:31:51,430 +might have? Yesمزيد من المادة الصحيحة، كيف بالضبط؟ + +446 +00:31:51,430 --> 00:31:55,010 +المزيد من التسريبات الصحيحة من المادات الصحيحة من + +447 +00:31:55,010 --> 00:32:05,010 +ما نتوقعه هذا يعني أن المقاومة من المادات الصحيحة + +448 +00:32:05,010 --> 00:32:11,350 +قد تتغير لقد قلنا إننا نحتاج على مثلا 10 كيلو جرام + +449 +00:32:11,350 --> 00:32:16,410 +من هذه المادات الصحيحةبالنسبة لجمعنا ولكن بالنسبة + +450 +00:32:16,410 --> 00:32:21,830 +لجمعنا الحقيقي نستخدم ليس 10 كيلو جرام نستخدم 10.5 + +451 +00:32:21,830 --> 00:32:26,010 +كيلو جرام أو نستخدم 9.5 كيلو جرام وما إلى ذلك + +452 +00:32:26,010 --> 00:32:34,380 +جميعكم تعرفون أنه لكي نحصل على cost of anyobject + +453 +00:32:34,380 --> 00:32:40,200 +or the cost of any let us say product we need two + +454 +00:32:40,200 --> 00:32:46,780 +things correct we need to multiply the price by + +455 +00:32:46,780 --> 00:32:52,640 +the quantity used correct which + +456 +00:32:52,640 --> 00:32:59,790 +is the cost of any cost objectلذلك، إذا كنا نقول + +457 +00:32:59,790 --> 00:33:05,890 +إن المساعدة مختلفة، وهي بالضبط الموضوع هنا، نقول + +458 +00:33:05,890 --> 00:33:12,310 +إن المواد الحقيقية يجب أن تكون مساعدة بقيمة 60 + +459 +00:33:12,310 --> 00:33:17,970 +دولار، هذا يعني أن كل نوع من المواد يجب أن تأخذ أو + +460 +00:33:17,970 --> 00:33:23,170 +تدفع 60 دولار كمساعدة حقيقيةحيث أن النتائج + +461 +00:33:23,170 --> 00:33:29,170 +الحقيقية تظهر أن كل جزء استخدم 62.16$ لكل جزء ، + +462 +00:33:29,170 --> 00:33:38,030 +لذلك قيمة البرنامج هنا ليست 60 بل 62.16 أو 0.16 + +463 +00:33:38,030 --> 00:33:43,110 +هذا الفرق في البرنامج يمكن أن يكون إما بسبب + +464 +00:33:43,110 --> 00:33:48,670 +التغييرات في المقاومة أو التغييرات في الأسعار أو + +465 +00:33:48,670 --> 00:33:51,930 +الأسعار لذلك + +466 +00:33:53,060 --> 00:33:56,760 +antidirect materials variants + +467 +00:33:57,920 --> 00:34:04,980 +يمكن أن يكون مقاطعًا إلى مقارنة سعر أو شيء نسميه + +468 +00:34:04,980 --> 00:34:10,300 +مقارنة استفادة أو بعض الناس يسمونه مقارنة استخدام، + +469 +00:34:10,300 --> 00:34:17,620 +لذلك الفرق أو السبب رقم واحد أو السبب في الحصول + +470 +00:34:17,620 --> 00:34:23,700 +على مقارنة مادة مباشرة وهو السبب رقم واحد، السعر، + +471 +00:34:23,700 --> 00:34:24,960 +هذا يسمى مقارنة سعر + +472 +00:34:30,050 --> 00:34:33,390 +because according to this course we only have or + +473 +00:34:33,390 --> 00:34:39,910 +the difference here between the budgeted price and + +474 +00:34:39,910 --> 00:34:45,430 +the actual price while + +475 +00:34:45,430 --> 00:34:48,670 +as according to the quantity it is called the + +476 +00:34:48,670 --> 00:34:53,910 +efficiency variance or some call it the usage + +477 +00:34:53,910 --> 00:34:54,550 +variance + +478 +00:35:04,180 --> 00:35:06,420 +which is because the difference between the + +479 +00:35:06,420 --> 00:35:13,940 +budgeted quantity and the actual quantity used in + +480 +00:35:13,940 --> 00:35:18,040 +our productionلذلك كما يمكننا أن نرى هنا يمكننا أن + +481 +00:35:18,040 --> 00:35:23,280 +نقول إنه لكي نتعامل مع المقاومة أو لكي نتعامل مع + +482 +00:35:23,280 --> 00:35:27,260 +هذه التغييرات أو هذه التغييرات المستقبلية + +483 +00:35:27,260 --> 00:35:31,820 +المستقبلية نستطيع أن نقول إن هذه التغييرات بقدرة + +484 +00:35:31,820 --> 00:35:39,500 +21600 تغييرات غير مناسبة هي إما لأن الفرق بين + +485 +00:35:39,500 --> 00:35:47,080 +السعر والسعر الحقيقيمن المواد الواضحة أو بسبب + +486 +00:35:47,080 --> 00:35:51,300 +الفرق بين كمية المواد الواضحة التي تم استخدامها + +487 +00:35:51,300 --> 00:35:57,240 +وكمية المواد الواضحة التي تم استخدامها أو كما يمكن + +488 +00:35:57,240 --> 00:36:04,260 +أن يكون هذه التغييرة من أحد الأسباب أو كما يمكن أن + +489 +00:36:04,260 --> 00:36:04,380 +يكون من أحد الأسباب أو كما يمكن أن يكون من أحد + +490 +00:36:04,380 --> 00:36:06,420 +الأسباب أو كما يمكن أن يكون من أحد الأسباب أو كما + +491 +00:36:06,420 --> 00:36:06,460 +يمكن أن يكون من أحد الأسباب أو كما يمكن أن يكون من + +492 +00:36:06,460 --> 00:36:06,800 +أحد الأسباب أو كما يمكن أن يكون من أحد الأسباب أو + +493 +00:36:06,800 --> 00:36:07,780 +كما يمكن أن يكون من أحد الأسباب أو كما يمكن أن + +494 +00:36:07,780 --> 00:36:09,360 +يكون من أحد الأسباب أو كما يمكن أن يكون من أحد + +495 +00:36:09,360 --> 00:36:12,780 +الأسباب أو كما يمكن أن يكون من أحد الأسباب أو كما + +496 +00:36:12,780 --> 00:36:18,010 +يمكن أن يكون من أهذا يعتبر خسارة، هذا يعتبر خسارة، + +497 +00:36:18,010 --> 00:36:22,930 +لذلك يمكننا أن نعتبرها .. ك .. ك .. داخل الانتجار + +498 +00:36:22,930 --> 00:36:27,450 +الواقعي، نعم، نعم، داخل الانتجار الواقعي، لكن هذا + +499 +00:36:27,450 --> 00:36:31,410 +يعتبر خسارة و .. و لا يجب أن يكون مجموعة عليها أو + +500 +00:36:31,410 --> 00:36:34,030 +لا يجب أن يكون مرسوم عليها، لا يجب أن يكون مرسوم + +501 +00:36:34,030 --> 00:36:40,450 +علي تصميم هذه .. او هذه .. او هذه مواد البحر أو + +502 +00:36:40,450 --> 00:36:44,820 +هذه الأدواتلأن هذه تعتبر خطأ وليس جزء من التصميم + +503 +00:36:44,820 --> 00:36:50,840 +هنا باعتبارنا على سبيل المثال حسنا، هل لديك أسئلة؟ + +504 +00:36:50,840 --> 00:36:58,500 +هل لديك أسئلة؟ لذلك كما نستطيع أن نرى هنا نستطيع + +505 +00:36:58,500 --> 00:37:05,090 +أيضًاوانتقل 38000 + +506 +00:37:05,090 --> 00:37:13,540 +دولار من مصادر العمل الواضح لانتقالات مختلفةهذه + +507 +00:37:13,540 --> 00:37:18,680 +الفرق بين 16 دولار في قيمة واحدة و 19.8 دولار في + +508 +00:37:18,680 --> 00:37:23,760 +قيمة واحدة يمكن أن يكون بسبب الفرق في الأسعار ولكن + +509 +00:37:23,760 --> 00:37:27,020 +باعتبار العمل المصطلح الواضح أننا لا نستطيع أن + +510 +00:37:27,020 --> 00:37:32,280 +نسميها تغيير السعر هي تسميها تغيير السعر لأننا هنا + +511 +00:37:32,280 --> 00:37:37,860 +نتكلم عن العوائز ونتكلم عن العوائز لذلك نتكلم عن + +512 +00:37:40,830 --> 00:37:47,830 +رقمات وليس قيمة لأننا لا نقيم العمل البشري نقيم + +513 +00:37:47,830 --> 00:37:54,250 +العمل البشري لذلك أول وجهة من الـ 38000 مختلفة + +514 +00:37:54,250 --> 00:38:00,550 +ممكن تكون بسبب الاختلاف في الرقمات هذا يعني أنني + +515 +00:38:00,550 --> 00:38:06,950 +عقدت على سبيل المثال أن ساعة العمل المظلمة ستكلفنا + +516 +00:38:07,960 --> 00:38:13,220 +10 دولار ولكن في الواقع يكلفنا 11 دولار على سبيل + +517 +00:38:13,220 --> 00:38:20,980 +المثال لذلك هذه التغييرة تعتبر تغيير قيمة تغيير + +518 +00:38:20,980 --> 00:38:28,880 +عمل مصطلح مباشر تغيير كذلك نستطيع أيضًا نقل أو + +519 +00:38:28,880 --> 00:38:37,220 +نستطيع أيضًاانتقل الـ 38000 دولار من الواجهة للعمل + +520 +00:38:37,220 --> 00:38:45,520 +المصطلح الواضح بسبب المجموعة التي تم استخدامها في + +521 +00:38:45,520 --> 00:38:51,020 +الواجهة للعمل المصطلح الواضحبالنسبة للساعات + +522 +00:38:51,020 --> 00:38:52,000 +التجارية التجارية التجارية التجارية التجارية + +523 +00:38:52,000 --> 00:38:54,480 +تجارية تجارية تجارية تجارية تجارية تجارية تجارية + +524 +00:38:54,480 --> 00:38:57,820 +تجارية تجارية تجارية تجارية تجارية تجارية تجارية + +525 +00:38:57,820 --> 00:39:02,520 +تجارية تجارية تجارية تجارية تجارية تجارية تجارية + +526 +00:39:02,520 --> 00:39:02,620 +تجارية تجارية تجارية تجارية تجارية تجارية تجارية + +527 +00:39:02,620 --> 00:39:05,760 +تجارية تجارية تجارية تجارية تجارية تجارية تجارية + +528 +00:39:05,760 --> 00:39:06,780 +تجارية تجارية تجارية تجارية تجارية تجارية تجارية + +529 +00:39:06,780 --> 00:39:11,300 +تجارية تجارية تجارية تجارية تجارية تجارية تجار + +530 +00:39:11,330 --> 00:39:15,010 +بالتالي، كما نرى هنا، الواقعات المادية، الـ + +531 +00:39:15,010 --> 00:39:18,370 +Flexible Budget Variances، والعمل المادي، الـ + +532 +00:39:18,370 --> 00:39:22,470 +Flexible Budget Variances، يمكن أن يتم تحسينها إلى + +533 +00:39:22,470 --> 00:39:26,890 +اتجارات مختلفة، اتجارة رقم واحدة، الاختلافات بين + +534 +00:39:26,890 --> 00:39:30,470 +الأسعار أو الاختلافات بين الأسعار الحقيقي والأسعار + +535 +00:39:30,470 --> 00:39:34,590 +الحقيقي واتجارة رقم اتجارة رقم اتجارة الحقيقي + +536 +00:39:34,590 --> 00:39:38,230 +والأسعار الحقيقي والأسعار الحقيقي والأسعار الحقيقي + +537 +00:39:38,230 --> 00:39:38,290 +والأسعار الحقيقي والأسعار الحقيقي والأسعار الحقيقي + +538 +00:39:38,290 --> 00:39:39,270 +والأسعار الحقيقي والأسعار الحقيقي والأسعار الحقيقي + +539 +00:39:39,270 --> 00:39:44,210 +والأسعار الحقيقي والأسأو وفقًا لعمل مصنع الداريك، + +540 +00:39:44,210 --> 00:39:45,050 +يسمى هذا عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +541 +00:39:45,050 --> 00:39:46,470 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +542 +00:39:46,470 --> 00:39:47,810 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +543 +00:39:47,810 --> 00:39:48,990 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +544 +00:39:48,990 --> 00:39:48,990 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +545 +00:39:48,990 --> 00:39:48,990 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +546 +00:39:48,990 --> 00:39:49,350 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +547 +00:39:49,350 --> 00:39:51,870 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +548 +00:39:51,870 --> 00:40:04,530 +عمل عمل عمل عمل عمل عمل + +549 +00:40:04,530 --> 00:40:10,550 +ع + +550 +00:40:10,630 --> 00:40:20,910 +هي مهتمة بشركات التعمل بشركات + +551 +00:40:20,910 --> 00:40:26,630 +تعمل بشركات تعمل بشركات تعمل + +552 +00:40:26,630 --> 00:40:28,690 +بشركات تعمل بشركات تعمل بشركات تعمل بشركات تعمل + +553 +00:40:28,690 --> 00:40:28,690 +بشركات تعمل بشركات تعمل بشركات تعمل بشركات تعمل + +554 +00:40:28,690 --> 00:40:28,690 +بشركات تعمل بشركات تعمل بشركات تعمل بشركات تعمل + +555 +00:40:28,690 --> 00:40:28,810 +بشركات تعمل بشركات تعمل بشركات تعمل بشركات تعمل + +556 +00:40:28,810 --> 00:40:28,810 +بشركات تعمل بشركات تعمل بشركات تعمل بشركات تعمل + +557 +00:40:28,810 --> 00:40:28,810 +بشركات تعمل بشركات تعمل بشركات تعمل بشركات تعمل + +558 +00:40:28,810 --> 00:40:39,830 +بشركات تعمل بشركات تعمل بشركات + +559 +00:40:39,830 --> 00:40:45,730 +تعمل بأو من نظر مجموعة المجموعات التي تم تخطيطها و + +560 +00:40:45,730 --> 00:40:51,910 +تم سحبها في الواقع نحن فقط نتعامل مع الانتجارات + +561 +00:40:51,910 --> 00:40:56,070 +المفتوحة للأسعار و + +562 +00:40:56,070 --> 00:40:59,790 +الانتجارات المفتوحة للأسعار و الانتجارات المفتوحة + +563 +00:40:59,790 --> 00:41:02,430 +للأسعار و الانتجارات المفتوحة للأسعار و الانتجارات + +564 +00:41:02,430 --> 00:41:04,390 +المفتوحة للأسعار و الانتجارات المفتوحة للأسعار و + +565 +00:41:04,390 --> 00:41:05,570 +الانتجارات المفتوحة للأسعار و الانتجارات المفتوحة + +566 +00:41:05,570 --> 00:41:10,280 +للأسعار و الانتجارات المفتوحة للأسعارSo what do + +567 +00:41:10,280 --> 00:41:15,080 +you think is the cause that we budgeted twelve + +568 +00:41:15,080 --> 00:41:19,680 +thousand units while as the actual was ten + +569 +00:41:19,680 --> 00:41:23,840 +thousand units?Demand, + +570 +00:41:23,920 --> 00:41:26,880 +the demand, the demand has changed. Excellent. So + +571 +00:41:26,880 --> 00:41:29,740 +what are the causes that the demand has changed + +572 +00:41:29,740 --> 00:41:34,220 +?Yes, because our market share, maybe because we + +573 +00:41:34,220 --> 00:41:37,840 +have, we don't have equality, we don't satisfy our + +574 +00:41:38,480 --> 00:41:44,700 +Excellent excellent therefore the competition had + +575 +00:41:44,700 --> 00:41:47,600 +lower prices than ours excellent excellent + +576 +00:41:47,600 --> 00:41:53,830 +thereforeexcellent the quality therefore we or the + +577 +00:41:53,830 --> 00:41:57,690 +causes of this 2000 unfavorable sales volume + +578 +00:41:57,690 --> 00:42:01,290 +variance might be because of the demand was not as + +579 +00:42:01,290 --> 00:42:07,510 +expected why? because for instance the demand or + +580 +00:42:07,510 --> 00:42:11,250 +the overall demand in the market was not as + +581 +00:42:11,250 --> 00:42:17,630 +expectedor the demand was not as expected for our + +582 +00:42:17,630 --> 00:42:21,430 +product because the competition had lower prices + +583 +00:42:21,430 --> 00:42:26,590 +or the demand was not as expected for our product + +584 +00:42:26,590 --> 00:42:30,870 +because our quality was not as usual for instance + +585 +00:42:30,870 --> 00:42:35,830 +it could also concerned with + +586 +00:42:39,310 --> 00:42:43,470 +Excellent. We did not consider the changes in the + +587 +00:42:43,470 --> 00:42:49,910 +tastes of the customers. Also, maybe in our + +588 +00:42:49,910 --> 00:42:53,570 +preparation of the budget and the determination of + +589 +00:42:53,570 --> 00:42:56,770 +the twelve thousand units, we did not determine + +590 +00:42:56,770 --> 00:43:02,830 +this amount by a careful analysis or by an + +591 +00:43:02,830 --> 00:43:14,270 +accurate analysis.هذه هي السبب التي قد تسبب + +592 +00:43:14,270 --> 00:43:18,210 +فيها هذا الانتجار من 2 ألف اجهزة غير مناسبة أو + +593 +00:43:18,210 --> 00:43:24,590 +الانتجار التسريعي أي أسئلة؟ بالطبع لدينا أيضًا + +594 +00:43:24,590 --> 00:43:26,330 +تجارب تجارب تجارب التجارب التجاربية + +595 +00:43:30,630 --> 00:43:35,690 +We said that it is either because of the market + +596 +00:43:35,690 --> 00:43:40,190 +share because of the demand Or it is either + +597 +00:43:40,190 --> 00:43:44,550 +because of the market size Correct؟ We said that + +598 +00:43:44,550 --> 00:43:47,650 +the first reason is the market size Maybe the + +599 +00:43:47,650 --> 00:43:50,590 +demand or the overall demand in the market was not + +600 +00:43:50,590 --> 00:43:53,410 +as expected Therefore, this is called the market + +601 +00:43:53,410 --> 00:44:00,940 +size And then the other threeالأسباب هي بسبب + +602 +00:44:00,940 --> 00:44:07,020 +مجموعات السوق لأننا كان لدينا مشاكل إما في أسعارنا + +603 +00:44:07,020 --> 00:44:14,160 +أو إما في قيمنا أو إما في مصطلحاتنا وكذلك التي + +604 +00:44:14,160 --> 00:44:18,900 +أقلت مجموعات السوق أكثر من المتوقع لذلك يمكننا + +605 +00:44:18,900 --> 00:44:24,940 +أيضًا أن نتعامل مع هذه التغييرات أو تغيير مجموعات + +606 +00:44:24,940 --> 00:44:27,140 +السوق إلى أسباب + +607 +00:44:32,340 --> 00:44:36,520 +cause number one is because of the market share + +608 +00:44:36,520 --> 00:44:40,820 +cause + +609 +00:44:40,820 --> 00:44:53,980 +number two is because of the market size any + +610 +00:44:53,980 --> 00:44:54,600 +questions? + +611 +00:44:59,180 --> 00:45:06,500 +thereforeبالتالي، قمنا بتنهيأ مستوى 2 من عمليات + +612 +00:45:06,500 --> 00:45:12,500 +عمليات الواريانس إذا كنا بحاجة إلى أكتر أفعال لكي + +613 +00:45:12,500 --> 00:45:16,800 +نقل 21600 إلى أسعار + +614 +00:45:19,390 --> 00:45:25,390 +قيمة او دعنا نقول افعالية الانتجارات و 38000 + +615 +00:45:25,390 --> 00:45:30,250 +انتجارات عمل مصطلح دائرة مصطلح مصطلح مصطلح مصطلح + +616 +00:45:30,250 --> 00:45:30,810 +مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح + +617 +00:45:30,810 --> 00:45:31,670 +مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح + +618 +00:45:31,670 --> 00:45:32,890 +مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح + +619 +00:45:32,890 --> 00:45:35,730 +مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح + +620 +00:45:35,730 --> 00:45:45,710 +مصطلح + +621 +00:45:46,810 --> 00:45:54,570 +قلنا إنه لكي نحصل على مقارنة السعر مع السعر + +622 +00:45:54,570 --> 00:45:57,250 +الحقيقي للسعر السلسلي للسعر السلسلي السلسلي + +623 +00:45:57,250 --> 00:45:57,470 +السلسلي السلسلي السلسلي السلسلي السلسلي السلسلي + +624 +00:45:57,470 --> 00:45:57,770 +السلسلي السلسلي السلسلي السلسلي السلسلي السلسلي + +625 +00:45:57,770 --> 00:45:58,450 +السلسلي السلسلي السلسلي السلسلي السلسلي السلسلي + +626 +00:45:58,450 --> 00:45:59,070 +السلسلي السلسلي السلسلي السلسلي السلسلي السلسلي + +627 +00:45:59,070 --> 00:45:59,070 +السلسلي السلسلي السلسلي السلسلي السلسلي السلسلي + +628 +00:45:59,070 --> 00:46:01,050 +السلسلي السلسلي السلسلي السلسلي السلسلي السلسلي + +629 +00:46:01,050 --> 00:46:01,590 +السلسلي السلسلي السلسلي السلسلي السلسلي السلسلي + +630 +00:46:01,590 --> 00:46:05,420 +السلسلي السلسلي السcompare these two and in order + +631 +00:46:05,420 --> 00:46:08,700 +to get the quantity price in order to get the + +632 +00:46:08,700 --> 00:46:11,640 +efficiency sorry the quantity variance or in order + +633 +00:46:11,640 --> 00:46:14,960 +to get or calculate the efficiency variance we + +634 +00:46:14,960 --> 00:46:17,840 +need to compare two things we need to compare the + +635 +00:46:17,840 --> 00:46:21,500 +budgeted quantity and the actual quantity of + +636 +00:46:21,500 --> 00:46:24,600 +course we as accountants we all know how to get + +637 +00:46:24,600 --> 00:46:27,000 +the actual price and how to get the actual + +638 +00:46:27,000 --> 00:46:33,320 +quantityبالنسبة لرقمنا كمعارفين، نستطيع أن نقرر ما + +639 +00:46:33,320 --> 00:46:37,520 +كانت المقاومة الحقيقية وما كان السعر الحقيقي، ولكن + +640 +00:46:37,520 --> 00:46:45,060 +الآن دعنا نعتبر كيف نقرر السعر الواضح وكيف نقرر أو + +641 +00:46:45,060 --> 00:46:48,930 +ما هي الطرقIn order to determine the budgeted + +642 +00:46:48,930 --> 00:46:51,690 +prices and the budgeted quantities What do you + +643 +00:46:51,690 --> 00:46:55,070 +think are the main sources of information that + +644 +00:46:55,070 --> 00:46:58,290 +could be used in order to determine the budgeted + +645 +00:46:58,290 --> 00:47:00,690 +prices and the budgeted quantities What do you + +646 +00:47:00,690 --> 00:47:06,710 +think So + +647 +00:47:06,710 --> 00:47:11,290 +what do you think Excellent + +648 +00:47:11,290 --> 00:47:12,770 +historical information + +649 +00:47:15,040 --> 00:47:17,720 +القيم الحقيقية للعامة؟ ماذا تعني عن قيم الحقيقية + +650 +00:47:17,720 --> 00:47:22,400 +للعامة؟ قيم العامة للعامة؟ قيم العامة للعامة؟ قيم + +651 +00:47:22,400 --> 00:47:23,480 +العامة للعامة؟ قيم العامة للعامة؟ قيم العامة + +652 +00:47:23,480 --> 00:47:25,140 +للعامة؟ قيم العامة للعامة؟ قيم العامة للعامة؟ قيم + +653 +00:47:25,140 --> 00:47:25,140 +العامة للعامة؟ قيم العامة للعامة؟ قيم العامة + +654 +00:47:25,140 --> 00:47:25,140 +للعامة؟ قيم العامة للعامة؟ قيم العامة للعامة؟ قيم + +655 +00:47:25,140 --> 00:47:25,140 +العامة للعامة؟ قيم العامة للعامة؟ قيم العامة + +656 +00:47:25,140 --> 00:47:25,140 +للعامة؟ قيم العامة للعامة؟ قيم العامة للعامة؟ قيم + +657 +00:47:25,140 --> 00:47:32,120 +العامة للعامة؟ قيم + +658 +00:47:32,120 --> 00:47:37,880 +العامة + +659 +00:47:37,880 --> 00:47:42,400 +للعامة؟ قيم + +660 +00:47:42,400 --> 00:47:44,200 +العامة + +661 +00:47:47,040 --> 00:47:52,480 +of course we have been manufacturing this product + +662 +00:47:52,480 --> 00:47:57,120 +for several years therefore we know what is + +663 +00:47:57,120 --> 00:48:00,720 +exactly the quantity that has been used in the + +664 +00:48:00,720 --> 00:48:04,680 +past what is the price that has been used in the + +665 +00:48:04,680 --> 00:48:08,580 +past therefore we could use this past information + +666 +00:48:08,580 --> 00:48:13,540 +in order to determine the budgeted information we + +667 +00:48:13,540 --> 00:48:18,890 +could use theأو يمكننا أن نستخدم تجاربنا أو + +668 +00:48:18,890 --> 00:48:23,570 +تجاربنا الماضية في البرنامج لكي نقوم بتحديد + +669 +00:48:23,570 --> 00:48:32,030 +المقدمة والقيم المقدمة هذا هو أول مصادر المعلومات + +670 +00:48:32,030 --> 00:48:37,470 +ولكن كما نستطيع أن نرى هنا إذا استخدمنا المعلومات + +671 +00:48:37,470 --> 00:48:41,110 +الماضية يمكننا + +672 +00:48:43,190 --> 00:48:49,690 +تحمل بعض المفاوضات التي كانت في عملية عملية عملية + +673 +00:48:49,690 --> 00:48:50,710 +عملية عملية عملية عملية عملية عملية عملية عملية + +674 +00:48:50,710 --> 00:48:50,790 +عملية عملية عملية عملية عملية عملية عملية عملية + +675 +00:48:50,790 --> 00:48:54,390 +عملية عملية عملية عملية عملية عملية عملية عملية + +676 +00:48:54,390 --> 00:48:54,390 +عملية عملية عملية عملية عملية عملية عملية عملية + +677 +00:48:54,390 --> 00:48:55,590 +عملية عملية عملية عملية عملية عملية عملية عملية + +678 +00:48:55,590 --> 00:48:55,830 +عملية عملية عملية عملية عملية عملية عملية عملية + +679 +00:48:55,830 --> 00:48:55,830 +عملية عملية عملية عملية عملية عملية عملية عملية + +680 +00:48:55,830 --> 00:48:55,830 +عملية عملية عملية عملية عملية عملية عملية عملية + +681 +00:48:55,830 --> 00:49:09,030 +عملية عملية عمل + +682 +00:49:10,900 --> 00:49:16,720 +في السنوات السابقة، يمكننا أن نتحمل بعض المفاوضات + +683 +00:49:16,720 --> 00:49:23,040 +في هذه المقامات وفي هذه الأسعار من الماضي إلى + +684 +00:49:23,040 --> 00:49:31,440 +المستقبل. على سبيل المثال، في الماضي استخدمنا أو + +685 +00:49:31,440 --> 00:49:35,560 +دعنا نقول إننا استخدمنا مواد مباشرة بقدر 10 كيلو + +686 +00:49:35,560 --> 00:49:35,920 +جرام + +687 +00:49:39,520 --> 00:49:43,860 +this was in year one in year two we used for + +688 +00:49:43,860 --> 00:49:48,300 +instance nine point eight in year three we used + +689 +00:49:48,300 --> 00:49:54,720 +nine point five and so onلذلك إذا استخدمنا + +690 +00:49:54,720 --> 00:50:01,820 +المعلومات الماضية من الـ 10 الـ 9.8 و9.5 بعض + +691 +00:50:01,820 --> 00:50:06,840 +المديرين يعتبرون انهم يأخذوا مقارنة بعض المديرين + +692 +00:50:06,840 --> 00:50:12,240 +يعتبرون ان يأخذوا فقط المقارنة الأخيرة أو المقارنة + +693 +00:50:12,240 --> 00:50:20,320 +الأخيرة من المقارنة لكن هذا سيكون مشكلةإذا كانت 9 + +694 +00:50:20,320 --> 00:50:24,340 +.5 كيلو جرام من المواد الصحية التي كانت تستخدمها + +695 +00:50:24,340 --> 00:50:31,410 +في المصادرلديها بعض المفاوضات في عملية استخدامها، + +696 +00:50:31,410 --> 00:50:36,850 +هذا يعني أننا قد نكون لدينا بعض .. أو قد نكون + +697 +00:50:36,850 --> 00:50:41,030 +لدينا بعض الجزء من عملياتنا التي تستخدم المواد + +698 +00:50:41,030 --> 00:50:45,550 +المباشرة أكتر من ما كانت تستخدمها أو أكتر من ما + +699 +00:50:45,550 --> 00:50:50,680 +كانت يجب أن تستخدمها في عملية استخدامهاهذا سيكون + +700 +00:50:50,680 --> 00:50:56,820 +مشكلة لماذا؟ لأننا نحمل هذه المفاوضة من السنة + +701 +00:50:56,820 --> 00:51:00,960 +الماضية إلى السنة التالية هذا يعني أننا نقول + +702 +00:51:00,960 --> 00:51:04,560 +للعملاء + +703 +00:51:04,560 --> 00:51:14,100 +تابعوا على ما تفعلونه إذا كانوا يعملوا أي مفاوضة + +704 +00:51:14,100 --> 00:51:21,030 +إذا كانوا يصنعوا الوضع معmore materials than + +705 +00:51:21,030 --> 00:51:25,310 +should be used therefore they will keep doing what + +706 +00:51:25,310 --> 00:51:29,230 +they are doing why? because we said that according + +707 +00:51:29,230 --> 00:51:31,550 +to past year or to the past year or to the + +708 +00:51:31,550 --> 00:51:36,250 +previous year we use 9.5 kilograms and this year + +709 +00:51:36,250 --> 00:51:40,930 +we should use 9.5 kilograms therefore if in the + +710 +00:51:40,930 --> 00:51:46,370 +previous year they spilled a lot of the direct + +711 +00:51:46,370 --> 00:51:51,500 +materialsولم يستخدموا المادة الحقيقية فورًا، لذلك + +712 +00:51:51,500 --> 00:51:57,060 +الكثير من المادات الحقيقية لم تكن في الشكل الصحيح + +713 +00:51:57,060 --> 00:52:03,720 +لتكون تدخل في البرنامج، لذلك هذه الانفجارات ستتم + +714 +00:52:03,720 --> 00:52:11,500 +تحميلها إلى الفرصة التالية أو إلى العام التالي، + +715 +00:52:11,500 --> 00:52:17,910 +هذا هو المشكلة في استخدام البيانات التاريخيةولكن + +716 +00:52:17,910 --> 00:52:21,910 +افضل استخدام المعلومات التاريخية هو أن المعلومات + +717 +00:52:21,910 --> 00:52:28,870 +التاريخية قد تم تجمعها كمعلمين، نحن جميعًا نعرف أن + +718 +00:52:28,870 --> 00:52:32,850 +باعتبار نظام المعلومات التاريخية لدينا، نقوم + +719 +00:52:32,850 --> 00:52:38,450 +بتسجيل جميع هذه الأساسيات في طريق عملية التصميم، + +720 +00:52:38,450 --> 00:52:43,770 +صحيح؟ لذلك، أسعار الحصول على هذه المعلومات ستكون + +721 +00:52:43,770 --> 00:52:51,290 +عاليةلذلك هناك افضال و بالطبع هناك افضال من + +722 +00:52:51,290 --> 00:52:59,590 +استخدام البيانات التاريخية اخر نوع ممتاز + +723 +00:52:59,590 --> 00:53:04,590 +نستطيع استخدام البيانات أو الأسعار أو المقاومات + +724 +00:53:06,170 --> 00:53:11,110 +from other competitors but there is a problem here + +725 +00:53:11,110 --> 00:53:17,390 +that gathering this information is not easy if not + +726 +00:53:17,390 --> 00:53:22,690 +impossibleلأن كما نعرف جميعًا أن المبادئ لن يقدموا + +727 +00:53:22,690 --> 00:53:26,210 +هذه المعلومات إلى المبادئ أو لن يقدموا هذه + +728 +00:53:26,210 --> 00:53:32,990 +المعلومات إلى السوق ولكن هذا سيكون إشارة جيدة أو + +729 +00:53:32,990 --> 00:53:40,310 +سيكون هذا جيد دعنا نقول مصادر المعلومات لأننا نجمع + +730 +00:53:40,310 --> 00:53:46,500 +نفسنا إلى المبادئإذا كان لدينا القدرة على تحقيق أو + +731 +00:53:46,500 --> 00:53:53,580 +تجمع هذه المعلومات أخر مصادر المعلومات لكي تجمع + +732 +00:53:53,580 --> 00:54:03,720 +أسعار ومقالات مجلسية هي استخدام نظام عالمي هذا + +733 +00:54:03,720 --> 00:54:07,920 +يعني أننا يمكننا إنشاء فريق من المهندسين + +734 +00:54:10,660 --> 00:54:14,580 +Detail the activities within any manufacturing + +735 +00:54:14,580 --> 00:54:18,560 +process according to this manufacturing process or + +736 +00:54:18,560 --> 00:54:21,960 +according to this research by the engineers or + +737 +00:54:21,960 --> 00:54:27,410 +this engineering researchيمكننا أن نعرف بالضبط ما + +738 +00:54:27,410 --> 00:54:31,150 +هي المادة من المواد الواضحة التي يجب أن تكون + +739 +00:54:31,150 --> 00:54:36,590 +استخدامها لإنتاج نوع من الوضع ما هي المادة من + +740 +00:54:36,590 --> 00:54:41,750 +الساعات الواضحة التي يجب أن تكون استخدامها لإنتاج + +741 +00:54:41,750 --> 00:54:42,750 +نوع من الوضع + +742 +00:54:45,980 --> 00:54:49,160 +مع تجارب التحقيق أو تجارب التحقيق أو تجارب التحقيق + +743 +00:54:49,160 --> 00:54:50,520 +أو تجارب التحقيق أو تجارب التحقيق أو تجارب التحقيق + +744 +00:54:50,520 --> 00:54:52,020 +أو تجارب التحقيق أو تجارب التحقيق أو تجارب التحقيق + +745 +00:54:52,020 --> 00:54:54,680 +أو تجارب التحقيق أو تجارب التحقيق أو تجارب التحقيق + +746 +00:54:54,680 --> 00:54:56,640 +أو تجارب التحقيق أو تجارب التحقيق أو تجارب التحقيق + +747 +00:54:56,640 --> 00:54:56,660 +أو تجارب التحقيق أو تجارب التحقيق أو تجارب التحقيق + +748 +00:54:56,660 --> 00:54:56,780 +أو تجارب التحقيق أو تجارب التحقيق أو تجارب التحقيق + +749 +00:54:56,780 --> 00:55:00,080 +أو تجارب التحقيق أو تجارب التحقيق أو تجارب التحقيق + +750 +00:55:00,080 --> 00:55:05,710 +أو تجارب التحأو دعنا نقول أن مصادر هذه المعلومات + +751 +00:55:05,710 --> 00:55:11,610 +هي مصادر جيدة لأنه أولاً لا نحمل خاطراتنا من + +752 +00:55:11,610 --> 00:55:14,050 +السنوات السابقة أولاً + +753 +00:55:18,830 --> 00:55:22,990 +Pinpoint let us say the exact amounts therefore we + +754 +00:55:22,990 --> 00:55:26,270 +are challenging our employees to use the exact + +755 +00:55:26,270 --> 00:55:29,850 +amounts that should be used and not the amounts + +756 +00:55:29,850 --> 00:55:33,950 +that we expect to be used within this process or + +757 +00:55:33,950 --> 00:55:36,170 +within the manufacturing process. We are going to + +758 +00:55:36,170 --> 00:55:38,690 +continue inshallah the next time. Thank you for + +759 +00:55:38,690 --> 00:55:39,050 +listening + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/6vfHow_EFsA.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/6vfHow_EFsA.srt new file mode 100644 index 0000000000000000000000000000000000000000..20617e5030a015707d585a1edd90f487cf455c15 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/6vfHow_EFsA.srt @@ -0,0 +1,2134 @@ +1 +00:00:21,820 --> 00:00:26,420 +Welcome everyone to Cost Accounting 2, and as we + +2 +00:00:26,420 --> 00:00:29,160 +said earlier, this course is the continuation + +3 +00:00:29,160 --> 00:00:32,700 +of the course that you took in semester one, Cost + +4 +00:00:32,700 --> 00:00:35,960 +Accounting 1. Of course, as we can see, we are + +5 +00:00:35,960 --> 00:00:39,880 +going to start with chapter number five. تتحدث عن + +6 +00:00:39,880 --> 00:00:47,300 +مجال التجارب أو تتحدث عن مجال التجارب، ولكن قبل أن + +7 +00:00:47,300 --> 00:00:52,900 +ندخل أو نبدأ هذه القصة، يجب أن نتذكر بعض التعاملات + +8 +00:00:52,900 --> 00:00:57,620 +والمفاهيم التي اكتشفناها في Cost Accounting I. + +9 +00:00:57,620 --> 00:01:04,430 +أولاً، دعنا نتحدث عن: Do we mean by cost accounting? + +10 +00:01:04,790 --> 00:01:06,950 +So what is the definition of...? Who can tell me + +11 +00:01:06,950 --> 00:01:10,050 +what is the definition of cost accounting? Or what + +12 +00:01:10,050 --> 00:01:15,310 +is this term, or what does this term mean to you? + +13 +00:01:16,510 --> 00:01:20,310 +It's a cost accounting... an accounting branch that's + +14 +00:01:20,310 --> 00:01:26,230 +related to how the company will plan its costs or + +15 +00:01:26,230 --> 00:01:33,480 +reduce costs, but it will keep their own. Tries to + +16 +00:01:33,480 --> 00:01:37,680 +keep at the same level of quality. Excellent, this + +17 +00:01:37,680 --> 00:01:41,360 +is one of the main goals of cost accounting. Cost + +18 +00:01:41,360 --> 00:01:44,860 +accounting is the cost object that can be used to + +19 +00:01:44,860 --> 00:01:49,100 +trace the costs directly or indirectly. Excellent, + +20 +00:01:49,320 --> 00:01:54,660 +one of the processes. Anyone else? Therefore, we + +21 +00:01:54,660 --> 00:01:59,140 +can all say that cost accounting, first of all, is + +22 +00:01:59,140 --> 00:02:03,610 +an information system, right? And any information + +23 +00:02:03,610 --> 00:02:09,170 +system has three, or let us say four, different + +24 +00:02:09,170 --> 00:02:11,410 +components. What are the components of any + +25 +00:02:11,410 --> 00:02:13,770 +information system? Who can tell me? + +26 +00:02:16,510 --> 00:02:26,650 +Excellent. Therefore, we have input, process, + +27 +00:02:31,230 --> 00:02:38,570 +and at last, output, and of course we have إيش؟ the + +28 +00:02:38,570 --> 00:02:46,370 +negative feedback, so... + +29 +00:02:46,370 --> 00:02:50,610 +Who can tell me what is the meaning, or let us say, + +30 +00:02:50,610 --> 00:02:54,450 +what are the components of the first component, + +31 +00:02:54,450 --> 00:02:59,300 +which is input? What are the inputs of any cost + +32 +00:02:59,300 --> 00:03:01,700 +accounting information system? Information + +33 +00:03:01,700 --> 00:03:04,820 +resources. What do you mean by information + +34 +00:03:04,820 --> 00:03:10,340 +resources? Data. + +35 +00:03:10,340 --> 00:03:15,980 +Taken from it. يعني we are talking about what are + +36 +00:03:15,980 --> 00:03:20,100 +the types of data. Of course, this data could be + +37 +00:03:20,100 --> 00:03:25,480 +from source documents. You are correct. مقالات + +38 +00:03:25,480 --> 00:03:32,600 +المالية. مقالات مالية تعني ماذا؟ مقالات مالية، + +39 +00:03:32,600 --> 00:03:38,640 +صحيح؟ لذلك، المدخلات... المدخلات لأي معلومات عملية + +40 +00:03:38,640 --> 00:03:39,960 +عملية عملية عملية عملية عملية عملية عملية عملية + +41 +00:03:39,960 --> 00:03:40,380 +عملية عملية عملية عملية عملية عملية عملية عملية + +42 +00:03:40,380 --> 00:03:40,540 +عملية عملية عملية عملية عملية عملية عملية عملية + +43 +00:03:40,540 --> 00:03:43,820 +عملية عملية عملية عملية عملية عملية عملية عملية + +44 +00:03:43,820 --> 00:03:43,840 +عملية عملية عملية عملية عملية عملية عملية عملية + +45 +00:03:43,840 --> 00:03:51,200 +عملية عم + +46 +00:03:53,970 --> 00:03:57,790 +as well as non-financial data. + +47 +00:04:03,080 --> 00:04:07,040 +وعندما تحدثنا عن هذا الموضوع، قلنا إن هذا هو الفرق + +48 +00:04:07,040 --> 00:04:13,780 +أو هذا أحد الفرق بين الواقعات المالية والواقعات + +49 +00:04:13,780 --> 00:04:18,240 +الأسعارية. هذا يعني أن الواقعات الأسعارية تركز أو + +50 +00:04:18,240 --> 00:04:22,740 +تتعامل أو تتعامل أو تتجارب أو تتجارب أو تتجارب أو + +51 +00:04:22,740 --> 00:04:23,000 +تتجارب أو تتجارب أو تتجارب أو تتجارب أو تتجارب أو + +52 +00:04:23,000 --> 00:04:23,900 +تتجارب أو تتجارب أو تتجارب أو تتجارب أو تتجارب أو + +53 +00:04:23,900 --> 00:04:24,520 +تتجارب أو تتجارب أو تتجارب أو تتجارب أو تتجارب أو + +54 +00:04:24,520 --> 00:04:24,540 +تتجارب أو تتجارب أو تتجارب أو تتجارب أو تتجارب أو + +55 +00:04:32,340 --> 00:04:35,160 +أو التعاملات المالية كما أخذت في الواقعات + +56 +00:04:35,160 --> 00:04:40,740 +التعاملية الواحدة. لذلك، بعد المدخلات لدينا هذه + +57 +00:04:40,740 --> 00:04:43,360 +المعلومات المالية، لدينا هذه المعلومات غير المالية. + +58 +00:04:43,360 --> 00:04:44,820 +مالية مالية مالية مالية مالية مالية مالية مالية + +59 +00:04:44,820 --> 00:04:45,860 +مالية مالية مالية مالية مالية مالية مالية مالية + +60 +00:04:45,860 --> 00:04:46,060 +مالية مالية مالية مالية مالية مالية مالية مالية + +61 +00:04:46,060 --> 00:04:47,120 +مالية مالية مالية مالية مالية مالية مالية مالية + +62 +00:04:47,120 --> 00:04:47,200 +مالية مالية مالية مالية مالية مالية مالية مالية + +63 +00:04:47,200 --> 00:04:48,280 +مالية مالية مالية مالية مالية مالية مالية مالية + +64 +00:04:48,280 --> 00:04:58,600 +مالية مالية مالية مالية مالية + +65 +00:04:58,600 --> 00:04:59,900 +م + +66 +00:05:05,530 --> 00:05:09,170 +recognition or measurement. Let us say, excellent. + +67 +00:05:09,170 --> 00:05:13,890 +What + +68 +00:05:13,890 --> 00:05:25,270 +else? Classification. Therefore... + +69 +00:05:27,040 --> 00:05:31,340 +هذه البيانات الاجتماعية. هذه البيانات الاجتماعية + +70 +00:05:31,340 --> 00:05:34,780 +اللي هي مصدرات. مصادر مصادر مصادر مصادر مصادر مصادر + +71 +00:05:34,780 --> 00:05:40,060 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +72 +00:05:40,060 --> 00:05:40,880 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +73 +00:05:40,880 --> 00:05:40,960 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +74 +00:05:40,960 --> 00:05:50,740 +مصادر مصادر + +75 +00:05:50,740 --> 00:05:52,080 +م + +76 +00:05:57,440 --> 00:06:03,480 +Are these the output of cost accounting or + +77 +00:06:03,480 --> 00:06:08,720 +financial accounting؟ خصوصًا التخزين الاجتماعي، ونحن + +78 +00:06:08,720 --> 00:06:11,340 +نتكلم هنا عن ما هو خصوص التخزين الاجتماعي، وليس + +79 +00:06:11,340 --> 00:06:14,660 +الخصوص التخزين الاجتماعي. لذلك يجب أن نعرف الآن ما + +80 +00:06:14,660 --> 00:06:17,160 +هي الخصوصات. الخصوص التخزين الاجتماعي، وليس الخصوص + +81 +00:06:17,160 --> 00:06:19,260 +التخزين الاجتماعي. كما قلنا، خصوص التخزين الاجتماعي + +82 +00:06:19,260 --> 00:06:24,080 +المهم، أو دعنا نقول الخصوص الخاص من أي خصوص التخزين + +83 +00:06:24,080 --> 00:06:28,440 +الاجتماعي المعلومي هو تقديم الخصوص التخزين + +84 +00:06:28,440 --> 00:06:31,040 +الاجتماعي. ولكن هنا في خصوص التخزين الاجتماعي... + +85 +00:06:43,800 --> 00:06:47,460 +Excellent. Excellent. فبالتالي، the output of any + +86 +00:06:47,460 --> 00:06:51,300 +cost accounting information systems are reports; + +87 +00:06:51,300 --> 00:06:56,000 +different reports. They are not only financial + +88 +00:06:56,000 --> 00:06:59,220 +reports, because we said that the focus here is on + +89 +00:06:59,220 --> 00:07:03,880 +financial and non-financial data. Therefore, the + +90 +00:07:03,880 --> 00:07:08,730 +output of any cost accounting information system + +91 +00:07:08,730 --> 00:07:15,370 +are different reports; reports that benefit whom? + +92 +00:07:15,370 --> 00:07:21,350 +Exactly. Excellent. + +93 +00:07:21,350 --> 00:07:28,550 +One of the users: managers only; + +94 +00:07:28,550 --> 00:07:32,450 +decision + +95 +00:07:32,450 --> 00:07:36,870 +makers. Who are the decision makers in this case? إذا + +96 +00:07:36,870 --> 00:07:41,030 +كنا نتكلم عنه من نظرية نظرية نظرية نظرية اكتشاف + +97 +00:07:41,030 --> 00:07:45,010 +المعلومات فقط. + +98 +00:07:45,010 --> 00:07:50,510 +رئيسي؟ لا. مصادر؟ + +99 +00:07:50,510 --> 00:07:56,810 +لا. فما رأيك عن مصادر؟ مصادر؟ مصادر؟ مصادر؟ مصادر؟ + +100 +00:07:56,810 --> 00:08:00,090 +مصادر؟ مصادر؟ مصادر؟ مصادر؟ مصادر؟ مصادر؟ مصادر؟ + +101 +00:08:00,090 --> 00:08:01,630 +مصادر؟ مصادر؟ مصادر؟ مصادر؟ مصادر؟ مصادر؟ مصادر؟ + +102 +00:08:01,630 --> 00:08:01,910 +مصادر؟ مصادر؟ مصادر؟ مصادر؟ مصادر؟ مصادر؟ مصادر؟ + +103 +00:08:01,910 --> 00:08:04,650 +مصادر؟ مصادر؟ مصادر؟ مصادر؟ مصادر؟ مصادر؟ مصادر؟ م + +104 +00:08:11,720 --> 00:08:17,980 +هنا، الوظائف الاجتماعية وما إلى ذلك، هم جميعًا تحت + +105 +00:08:17,980 --> 00:08:21,080 +الاسم: الوظائف الاجتماعية. اجتماعية الوظائف + +106 +00:08:21,080 --> 00:08:22,260 +الاجتماعية، ومجتمعات ومجتمعات ومجتمعات ومجتمعات + +107 +00:08:22,260 --> 00:08:22,580 +ومجتمعات ومجتمعات ومجتمعات ومجتمعات ومجتمعات + +108 +00:08:22,580 --> 00:08:23,400 +ومجتمعات ومجتمعات ومجتمعات ومجتمعات ومجتمعات + +109 +00:08:23,400 --> 00:08:23,700 +ومجتمعات ومجتمعات ومجتمعات ومجتمعات ومجتمعات + +110 +00:08:23,700 --> 00:08:24,560 +ومجتمعات ومجتمعات ومجتمعات ومجتمعات ومجتمعات + +111 +00:08:24,560 --> 00:08:39,880 +ومجتمعات ومجتمعات ومجتمعات ومجتمع + +112 +00:08:40,790 --> 00:08:46,530 +دعنا نقول: أعلانات، التي هي الوضع أو التي هي الخروج + +113 +00:08:46,530 --> 00:08:52,950 +من نظام المعلومات الاجتماعية. عندما نقول: مصادر... + +114 +00:08:52,950 --> 00:08:58,310 +عندما نقول: رئيس، أيضًا بالطبع. عندما نقول: الحكومات + +115 +00:08:58,310 --> 00:09:05,450 +ومؤسسات ومؤسسات وما إلى ذلك، هؤلاء هم الناس، أو دعنا + +116 +00:09:05,450 --> 00:09:11,460 +نقول المجموعات التي يستخدمون أعلانات اجتماعية. لكن + +117 +00:09:11,460 --> 00:09:15,640 +ليس المقالات والحكومات التي تنتجها Cost Accounting، + +118 +00:09:15,640 --> 00:09:23,160 +لأن كما قلنا قبل في Cost Accounting 1، هناك فرق ما + +119 +00:09:23,160 --> 00:09:26,120 +بين الاستخدام... الاستخدام والاستخدام أو الاستخدام... + +120 +00:09:26,120 --> 00:09:31,920 +الوظيفة. كما قلنا، الاستخدام... الاستخدام يصنع مقالات + +121 +00:09:31,920 --> 00:09:38,460 +ويصنع المعلومات لمن؟ للمستخدمات الخارجية، بينما + +122 +00:09:38,460 --> 00:09:43,320 +الـ Management and Cost Accounting تنتج مقالات + +123 +00:09:43,320 --> 00:09:50,120 +لمن؟ للمستخدمات الداخلية. لذلك، مركز هذه المقالات مع + +124 +00:09:50,120 --> 00:09:56,520 +البيانات والبيانات غير البيانات. تركز على مستخدمين + +125 +00:09:56,520 --> 00:10:01,780 +فقط. مستخدمين + +126 +00:10:01,780 --> 00:10:10,640 +فقط، لماذا؟ هذه المعلومات مهتمة فقط للاستخبارات + +127 +00:10:10,640 --> 00:10:17,340 +الداخلية. هل هذا صحيح؟ إن فقط استخدام مقالات الـ + +128 +00:10:17,340 --> 00:10:23,820 +Cost Accounting هو مجلس التعامل، هو مجلس الوصول + +129 +00:10:23,820 --> 00:10:25,780 +للتعامل. مع الوصول للتعامل. مع الوصول للتعامل. مع + +130 +00:10:25,780 --> 00:10:26,480 +الوصول. للتعامل. مع الوصول. للتعامل. مع الوصول. للتعامل + +131 +00:10:26,480 --> 00:10:27,480 +مع. الوصول. للتعامل. مع الوصول. للتعامل. مع الوصول + +132 +00:10:27,480 --> 00:10:32,420 +مع. الوصول. للتعامل. مع الوصول. على مقاطع المعلومات + +133 +00:10:32,420 --> 00:10:42,060 +التجارية، أو output. ما رأيك؟ طيب، دعني أعطيك سؤالًا + +134 +00:10:42,060 --> 00:10:47,420 +فكر في هذا السؤال ثم أجيب عنه. إذا كنا نحتاج إلى + +135 +00:10:47,420 --> 00:10:51,420 +مقاطع أخرى، أو إذا مقاطع أو المعلومات أو المعلومات + +136 +00:10:51,420 --> 00:10:54,840 +من نظام المعلومات التجارية هي استخدامها في، أو من + +137 +00:10:54,840 --> 00:11:01,410 +أشخاص آخرين، أو استخدامين آخرين. دعنا نقول، أو دعوني + +138 +00:11:01,410 --> 00:11:13,890 +أعرف هذه السؤالة. كيف نقوم بتحقيق الانفجار؟ وانتجار + +139 +00:11:13,890 --> 00:11:20,130 +الانفجار. أو تقديم الانفجار. يتم تقديمه في ماذا؟ في + +140 +00:11:20,130 --> 00:11:27,330 +ماذا؟ كيف نقوم بتحقيق الانفجار؟ أو من يقوم بتحقيق + +141 +00:11:27,330 --> 00:11:32,610 +الانفجار؟ Of course, the evaluation of inventory is + +142 +00:11:32,610 --> 00:11:38,650 +one of the tasks of cost accounting, right? طيب، this + +143 +00:11:38,650 --> 00:11:44,130 +cost of inventory is presented where in the + +144 +00:11:44,130 --> 00:11:49,430 +balance sheet, which is... وهو مظهر في مصادر الانتاج + +145 +00:11:49,430 --> 00:11:54,550 +المالي، صحيح؟ لذلك، ليس فقط نحتاج إلى هذه + +146 +00:11:54,550 --> 00:11:58,690 +المقالات، ليس فقط نحتاج إلى هذه المعلومات المالية + +147 +00:11:58,690 --> 00:12:06,050 +أو غير مالية لاستخدام العاملين في إجراء قراراتهم، + +148 +00:12:06,050 --> 00:12:11,930 +ولكن أيضًا نحتاج إليها لتحضير مصادر الانتاج + +149 +00:12:11,930 --> 00:12:16,100 +المالي، أو مصادر الانتاج المالي، آسف. Therefore, + +150 +00:12:16,100 --> 00:12:20,060 +another purpose is the preparation of financial + +151 +00:12:20,060 --> 00:12:21,660 +statements. + +152 +00:12:25,670 --> 00:12:29,270 +بالتالي، كما قلنا في الـ Cost Accounting I، الهدف + +153 +00:12:29,270 --> 00:12:33,690 +هنا، أو الهدف، أو الـ Cost Accounting Information + +154 +00:12:33,690 --> 00:12:39,670 +Systems يفيد كلا الانتاجات التحقيقية. وهذا يعني + +155 +00:12:39,670 --> 00:12:43,830 +أن المستخدمين لهذه المعلومات هم الرئيسيين للمساعدة + +156 +00:12:43,830 --> 00:12:49,130 +في إصلاح قراراتهم، ومساعدتهم في الوصول للقرارات، + +157 +00:12:49,130 --> 00:12:56,520 +وكذلك هو يساعد المصادر المالية لتجهيز أعلانات + +158 +00:12:56,520 --> 00:13:02,480 +مالية. وهو أيضًا يساعد الجزء الآخر من المصادر + +159 +00:13:02,480 --> 00:13:05,860 +المالية، وهو المصادر المالية. وهو أيضًا يساعد + +160 +00:13:05,860 --> 00:13:10,480 +المصادر المالية لتجهيز أعلانات. Managers make + +161 +00:13:10,480 --> 00:13:14,220 +decisions; therefore, it helps or provides + +162 +00:13:14,220 --> 00:13:18,280 +information for management accounting as well as + +163 +00:13:18,280 --> 00:13:21,940 +provides information for financial accounting in + +164 +00:13:21,940 --> 00:13:27,280 +the preparation of financial statements. Any + +165 +00:13:27,280 --> 00:13:34,460 +questions? حسناً، دعونا نحصل على مصطلح آخر يجب أن + +166 +00:13:34,460 --> 00:13:41,940 +نضمنه، أو دعونا نقول recall، قبل أن نبدأ بالقصة رقم + +167 +00:13:41,940 --> 00:13:42,360 +5. + +168 +00:13:45,570 --> 00:13:50,610 +التحقق والتعامل والتعامل والتعامل والتعامل + +169 +00:13:50,610 --> 00:13:53,290 +والتعامل والتعامل والتعامل والتعامل والتعامل + +170 +00:13:53,290 --> 00:13:55,790 +والتعامل والتعامل والتعامل والتعامل والتعامل + +171 +00:13:55,790 --> 00:13:55,870 +والتعامل والتعامل والتعامل والتعامل والتعامل + +172 +00:13:55,870 --> 00:13:56,470 +والتعامل والتعامل والتعامل والتعامل والتعامل + +173 +00:13:56,470 --> 00:13:57,510 +والتعامل والتعامل والتعامل والتعامل والتعامل + +174 +00:13:57,510 --> 00:13:57,810 +والتعامل والتعامل والتعامل والتعامل والتعامل + +175 +00:13:57,810 --> 00:14:04,330 +والتعامل والتعامل والتعامل + +176 +00:14:04,330 --> 00:14:10,730 +والتعامل والتعام + +177 +00:14:11,240 --> 00:14:16,380 +Summarize the process, or let us say, take a part of + +178 +00:14:16,380 --> 00:14:22,740 +this process which is concerned by two terms: Cost + +179 +00:14:22,740 --> 00:14:28,340 +accumulation and + +180 +00:14:28,340 --> 00:14:31,020 +cost assignment. + +181 +00:14:33,470 --> 00:14:36,730 +ماذا نعني بـ cost assignment؟ ولكن بالطبع، لا + +182 +00:14:36,730 --> 00:14:41,590 +نستطيع أن نقوم بمقالات، لا نستطيع أن نقوم بإنتاج + +183 +00:14:41,590 --> 00:14:44,190 +إدارة، لا نستطيع أن نقوم بإنتاج مقالات مع + +184 +00:14:44,190 --> 00:14:47,310 +المعلومات المالية، ولمعلومات غير مالية، أو + +185 +00:14:47,310 --> 00:14:54,770 +المعلومات بدون مجموعة قيمة. بالطبع، هذا يعني شيء + +186 +00:14:54,770 --> 00:15:01,850 +ممنوح. لذلك، يجب أن يكون هناك مقاطع + +223 +00:17:47,320 --> 00:17:47,500 +to + +224 +00:17:51,680 --> 00:17:55,220 +to determine excellent, we need to determine what + +225 +00:17:55,220 --> 00:17:58,220 +is the cost object. After determining the cost + +226 +00:17:58,220 --> 00:18:01,580 +object, we can determine or classify costs according + +227 +00:17:58,220 --> 00:18:06,380 +to this cost object into direct and indirect, but + +228 +00:18:06,380 --> 00:18:10,060 +the question here is كيف يمكننا أن نتعامل بعد أن + +229 +00:18:10,060 --> 00:18:16,080 +نعرف الوضع بعد أن نقرر الوضع بعد أن نعرف الوضع بعد + +230 +00:18:16,080 --> 00:18:20,720 +أن نقرر الوضع بعد أن نقرر الوضع بعد أن نقرر الوضع + +231 +00:18:20,720 --> 00:18:26,460 +بعد أن نقرر الوضع بعد أن نقرر الوضع بعد أن نقرر + +232 +00:18:26,460 --> 00:18:28,700 +الوضع بعد أن نقرر الوضع بعد أن نقرر الوضع بعد أن + +233 +00:18:28,700 --> 00:18:28,940 +نقرر الوضع بعد أن نقرر الوضع بعد أن نقرر الوضع بعد + +234 +00:18:28,940 --> 00:18:28,960 +أن نقرر الوضع بعد أن نقرر الوضع بعد أن نقرر الوضع + +235 +00:18:28,960 --> 00:18:29,800 +بعد أن نقرر الوضع بعد أن نقرر الوضع بعد أن نقرر + +236 +00:18:29,800 --> 00:18:37,180 +الوضع بعد أن نقرر الوضع + +237 +00:18:37,180 --> 00:18:46,010 +بعد أن نُقرر، نحن نُوصيهم باعتبار المصادر الموجودة في + +238 +00:18:46,010 --> 00:18:49,870 +المصادر الموجودة في المصادر + +239 +00:18:55,430 --> 00:18:57,970 +وفقًا لتلك المصادر، المصادر، المصادر، المصادر، المصادر + +240 +00:18:57,970 --> 00:18:59,930 +المصادر، المصادر، المصادر، المصادر، المصادر، المصادر + +241 +00:18:59,930 --> 00:19:03,710 +المصادر، المصادر، المصادر، المصادر، المصادر، المصادر + +242 +00:19:03,710 --> 00:19:08,530 +المصادر، المصادر، المصادر، المصادر، المصادر، المصادر + +243 +00:19:08,530 --> 00:19:09,790 +المصادر، المصادر، المصادر، المصادر، المصادر، المصادر + +244 +00:19:09,790 --> 00:19:12,330 +المصادر، المصادر، المصادر، المصادر، المصادر، المصادر + +245 +00:19:12,330 --> 00:19:20,290 +المصادر، المصادر، المصادر، المصادر، المصادر، المصادر + +246 +00:19:20,290 --> 00:19:22,150 +المصادر، المصادر، المصادر، المصادر، المصادر، المصادر + +247 +00:19:22,150 --> 00:19:23,170 +المصادر، المصادر، المصادر، المصادر، المصادر، المصادر + +248 +00:19:23,170 --> 00:19:24,650 +المصادر + +249 +00:19:29,800 --> 00:19:35,840 +This is an example of source documents because + +250 +00:19:35,840 --> 00:19:41,420 +before any transfer + +251 +00:19:41,420 --> 00:19:46,020 +of materials from the warehouse to the + +252 +00:19:46,020 --> 00:19:50,860 +manufacturing process, there should be a material + +253 +00:19:50,860 --> 00:19:55,960 +requisition record that states the quantity that + +254 +00:19:55,960 --> 00:20:01,260 +states the cost and states which job we need these + +255 +00:20:01,260 --> 00:20:07,400 +materials for. Correct. Also, another example is the + +256 +00:20:07,400 --> 00:20:11,560 +labor time + +257 +00:20:11,560 --> 00:20:13,660 +record. + +258 +00:20:15,180 --> 00:20:22,060 +Also, we said that any employee that + +259 +00:20:22,060 --> 00:20:26,480 +works on a particular job, for instance, + +260 +00:20:29,530 --> 00:20:34,610 +his salary or let us say his wage could be + +261 +00:20:34,610 --> 00:20:38,810 +directly related to this job. If, for instance, + +262 +00:20:38,810 --> 00:20:43,830 +person A or employee A works ten hours on job + +263 +00:20:43,830 --> 00:20:53,190 +number one، الدولة التي تدفعها للموظف لهذه الساعات + +264 +00:20:53,190 --> 00:20:59,090 +10 ساعات هي مهتمة فقط بالعمل رقم 1، لذلك نستطيع + +265 +00:20:59,090 --> 00:21:04,490 +ترسيطه مباشرة إلى الموظف باعتبار هذا الوصف الوظيفة + +266 +00:21:04,490 --> 00:21:08,070 +الوظيفة، الوظيفة، الوظيفة، الوظيفة، الوظيفة، الوظيفة + +267 +00:21:08,070 --> 00:21:09,770 +الوظيفة، الوظيفة، الوظيفة، الوظيفة، الوظيفة، الوظيفة + +268 +00:21:09,770 --> 00:21:09,970 +الوظيفة، الوظيفة، الوظيفة، الوظيفة، الوظيفة، الوظيفة + +269 +00:21:09,970 --> 00:21:10,810 +الوظيفة، الوظيفة، الوظيفة، الوظيفة، الوظيفة، الوظيفة who is + +270 +00:21:10,810 --> 00:21:15,590 +the employee and how many hours did he work and on + +271 +00:21:15,590 --> 00:21:22,590 +what did he work on? Did you remember these records + +272 +00:21:22,590 --> 00:21:26,360 +and these source documents? Of course, if you have + +273 +00:21:26,360 --> 00:21:31,600 +any problems with these terms، يعني، as you can see + +274 +00:21:31,600 --> 00:21:35,060 +we haven't started with cost accounting 2 yet; + +275 +00:21:35,300 --> 00:21:40,160 +these terms are all from cost accounting 1; we + +276 +00:21:40,160 --> 00:21:44,380 +discussed these terms in the first semester; + +277 +00:21:44,560 --> 00:21:47,720 +therefore, you need to refresh your memories if you + +278 +00:21:47,720 --> 00:21:51,070 +have any problems with these terms before entering + +279 +00:21:51,070 --> 00:21:53,570 +into cost accounting 2. This is an important + +280 +00:21:53,570 --> 00:22:02,310 +thing to acknowledge. After this, after + +281 +00:22:02,310 --> 00:22:06,730 +the tracing of direct costs, we need to allocate + +282 +00:22:06,730 --> 00:22:10,570 +indirect costs. Now, of course, the question here: how + +283 +00:22:10,570 --> 00:22:13,850 +can we allocate indirect costs? + +284 +00:22:29,610 --> 00:22:33,030 +Excellent. فبالتالي، first of all, we need to + +285 +00:22:33,030 --> 00:22:39,780 +determine the allocation base. ثانيًا، يجب أن نقوم + +286 +00:22:39,780 --> 00:22:46,180 +بمعاملة أو نقوم بمعاملة مدارس أو مصير المدارس لهذه + +287 +00:22:46,180 --> 00:22:51,640 +المعاملة. و كما تحدثنا في مقالات مدارس واحدة، هذا + +288 +00:22:51,640 --> 00:22:55,880 +ليس الطريق الآخر حولها، لا نقوم بمعاملة مدارس أو + +289 +00:22:55,880 --> 00:23:01,880 +مصير المدارس، و بعدها نقوم بمعاملة مدارس المعاملة، + +290 +00:23:01,880 --> 00:23:08,550 +ولكن بطريقة عكسية، سوف نختار مصادر المشاركة، و بعدها + +291 +00:23:08,550 --> 00:23:13,290 +سوف نختار أو نقوم بمعاملة مصادر المشاركة. بالطبع، + +292 +00:23:13,290 --> 00:23:18,400 +إذا كنت أعرف مصادر المشاركة، و إذا كنت أعرف الـ cost + +293 +00:23:18,400 --> 00:23:24,120 +pool، فبإمكاننا الوصول لها من خلال تخطيط شيء يسمى + +294 +00:23:24,120 --> 00:23:31,160 +قبل التخطيط، أو قيمة الوصول، كمية الوصول، كمية الوصول + +295 +00:23:31,160 --> 00:23:37,120 +كمية الوصول، كمية الوصول، كمية الوصول، كمية + +296 +00:23:37,120 --> 00:23:40,440 +الوصول + +297 +00:23:52,260 --> 00:23:55,680 +Excellent. فبالتالي، the budgeted allocation rate + +298 +00:23:55,680 --> 00:24:02,260 +equals the budgeted cost pool, and of course, as we + +299 +00:24:02,260 --> 00:24:04,960 +said in cost accounting 1, when I say the term + +300 +00:24:04,960 --> 00:24:07,620 +cost pool, I mean by the cost pool, it is indirect + +301 +00:24:07,620 --> 00:24:15,180 +costs divided by the number of units or number of total + +302 +00:24:15,180 --> 00:24:15,800 +units. + +303 +00:24:23,400 --> 00:24:29,900 +وقد يكون عدد الساعات العملية أو عدد الساعات + +304 +00:24:29,900 --> 00:24:32,240 +العملية مباشرة أو عدد الساعات العملية مباشرة أو + +305 +00:24:32,240 --> 00:24:37,460 +عدد الساعات العملية مباشرة. + +306 +00:24:39,600 --> 00:24:46,760 +بالتالي، بعد التخطيط حتى الآن، لم نصل إلى تخطيط + +307 +00:24:46,760 --> 00:24:50,860 +الـ indirect cost. نحن قمنا بالتحديث عن مدارس الـ + +308 +00:24:50,860 --> 00:24:56,600 +indirect cost، و قمنا بتحديث أيضًا عن مدارس التخطيط، + +309 +00:24:56,600 --> 00:25:01,120 +و من ثم بتحديث هاتين الأشياء، نستطيع التحديث أو + +310 +00:25:01,120 --> 00:25:06,790 +تخطيط رقم التخطيط. After the calculation of the + +311 +00:25:06,790 --> 00:25:12,210 +budgeted allocation rate, we can allocate costs + +312 +00:25:12,210 --> 00:25:17,370 +according to the number of units of the allocation + +313 +00:25:17,370 --> 00:25:22,970 +base consumed or used by this cost object, and + +314 +00:25:22,970 --> 00:25:26,350 +multiplying it, of course, by the budgeted + +315 +00:25:26,350 --> 00:25:31,880 +allocation rate. By this, we allocate the indirect + +316 +00:25:31,880 --> 00:25:37,260 +costs or the cost pool or this specific cost pool + +317 +00:25:37,260 --> 00:25:45,460 +to different cost objects. Correct? Any questions? Of + +318 +00:25:45,460 --> 00:25:50,100 +course, by this we have finished with the terms + +319 +00:25:50,100 --> 00:25:53,680 +that we need to recall before starting with + +320 +00:25:53,680 --> 00:25:58,700 +chapter number five. Of course, now + +321 +00:26:27,770 --> 00:26:34,110 +دعنا نبدأ بالقصة رقم خمسة باستخدام + +322 +00:26:34,110 --> 00:26:39,750 +قصة نفسية. نحن قلنا بأن أي نظام مصادر المعلومات + +323 +00:26:39,750 --> 00:26:44,650 +يتجاوز أي مشكلة أو مشاكل. + +324 +00:26:48,890 --> 00:26:54,150 +Are these difficulties concerned with the tracing + +325 +00:26:54,150 --> 00:26:58,790 +of indirect costs, or is it concerned, or is it + +326 +00:26:58,790 --> 00:27:03,170 +because of the allocation of indirect costs? What + +327 +00:27:03,170 --> 00:27:07,070 +do you think? Do you think the problems arise from + +328 +00:27:07,070 --> 00:27:12,930 +the tracing process, or does it arise from the + +329 +00:27:12,930 --> 00:27:16,030 +allocation of indirect costs? What do you think? + +330 +00:27:17,580 --> 00:27:24,480 +The allocation of indirect costs. Why is that? It is + +331 +00:27:24,480 --> 00:27:37,720 +more difficult. Why is it more difficult؟ طيب، + +332 +00:27:37,720 --> 00:27:42,080 +let us put it this way: which is more accurate, + +333 +00:27:42,080 --> 00:27:46,960 +tracing or allocation? Why is it more accurate? + +334 +00:27:50,520 --> 00:27:54,120 +بسبب أنها أكثر وضوحًا لأننا نتعامل بطريقة مباشرة، + +335 +00:27:54,120 --> 00:28:01,880 +نتبع بالضبط أبعاد المصادر التي تم استخدامها بطريقة + +336 +00:28:01,880 --> 00:28:05,540 +مباشرة. أستطيع أن أقول، بالطبع، إذا كنا نتحدث عن + +337 +00:28:05,540 --> 00:28:10,950 +دراسة مباشرة، أني أعرف أن هذه الكتابة أو هذه المقالة + +338 +00:28:10,950 --> 00:28:17,850 +استخدمت 1، 2، 3، 4، 5، 6، 7 من المواقع، لأنني أعرف بالضبط + +339 +00:28:17,850 --> 00:28:21,250 +باستخدام مواقع المصادر، ومواقع، مواقع المواقع + +340 +00:28:21,250 --> 00:28:29,430 +التجارية. ماذا بالضبط، أو ما هي المواد التي كانت + +341 +00:28:29,430 --> 00:28:36,290 +مستخدمة في إصدار هذا البرنامج؟ لذلك، إنها مؤكدة + +342 +00:28:36,290 --> 00:28:40,010 +عالية جدًا لأنها علاقة جسمية، نستخدمها لتعريف + +343 +00:28:40,010 --> 00:28:44,070 +علاقة جسمية بين المواصفات التي كانت مستخدمة + +344 +00:28:44,070 --> 00:28:51,890 +ومواصفة المحطة، بينما في محطة مباشرة. We do not have + +345 +00:28:51,890 --> 00:28:56,170 +this clear relationship between the resources that + +346 +00:28:56,170 --> 00:29:01,130 +have been used up and the cost object itself. يعني، + +347 +00:29:01,130 --> 00:29:05,190 +for instance, the electricity for the different + +348 +00:29:05,190 --> 00:29:10,290 +rooms in the university, as we said in cost + +349 +00:29:10,290 --> 00:29:15,600 +accounting 1, is considered an indirect cost. Of + +350 +00:29:15,600 --> 00:29:18,940 +course, if the cost object is the course itself, + +351 +00:29:18,940 --> 00:29:23,500 +why? Because at the end of each month, the + +352 +00:29:23,500 --> 00:29:28,160 +university has this electricity bill, correct? And + +353 +00:29:28,160 --> 00:29:34,370 +any accountant would not know exactly which course + +354 +00:29:34,370 --> 00:29:39,390 +have used or what is the amount that has been used + +355 +00:29:39,390 --> 00:29:43,110 +by each course. Therefore, we need to allocate these + +356 +00:29:43,110 --> 00:29:46,030 +costs to the different courses that have been + +357 +00:29:46,030 --> 00:29:50,220 +given in semester one or in this month. بالتالي، + +358 +00:29:50,220 --> 00:29:56,480 +نحتاج إلى نوع من التقديرات أو نوع من التخمينات أو + +359 +00:29:56,480 --> 00:30:04,180 +نوع من... دعنا نقول... تقديرات، تخمينات... تقريبات... + +360 +00:30:04,180 --> 00:30:07,080 +تتفرّع... تتفرّع... تتفرّع... تتفرّع... تتفرّع... تتفرّع + +361 +00:30:07,080 --> 00:30:14,340 +...تتفرّع... تتفرّع... تتفرّع... تتفرّع... تتفرّع... + +362 +00:30:14,340 --> 00:30:15,940 +تتفرّع... تتفرّع... تتفرّع... تتفرّع... تتفرّع... تتفرّع + +363 +00:30:15,940 --> 00:30:18,560 +تتفرّع... تتفرّع... تتفرّع... تتفرّع... تتفرّع... تتفرّع + +364 +00:30:18,560 --> 00:30:27,220 +...تتفرّع. تصبح من هذه النقطة تقديرات الـ indirect cost + +365 +00:30:27,220 --> 00:30:33,620 +و أي غلطات في أي نظام اكتشاف الهزيمة تأتي من هذه + +366 +00:30:33,620 --> 00:30:38,500 +النقطة، بالطبع. + +367 +00:30:38,500 --> 00:30:40,160 +هذا ملف. + +368 +00:30:42,680 --> 00:30:45,800 +كما نرى، تذكر أن الـ factory overhead يتم تصميمه + +369 +00:30:45,800 --> 00:30:51,240 +للتصميم بطريقة عقلانية و مُنَظَّمة باستخدام مجموعات من + +370 +00:30:51,240 --> 00:30:57,320 +التقارير. كما نرى، نحن نُحدِّد رقم التطبيقات التي تم + +371 +00:30:57,320 --> 00:31:01,180 +تطبيقها بطريقة مُنَظَّمة، و مُنَظَّمة بطريقة مُنَظَّمة، و + +372 +00:31:01,180 --> 00:31:02,440 +مُنَظَّمة بطريقة مُنَظَّمة، و مُنَظَّمة بطريقة مُنَظَّمة، و + +373 +00:31:02,440 --> 00:31:05,680 +مُنَظَّمة، و مُنَظَّمة، و مُنَظَّمة، و مُنَظَّمة، و مُنَظَّمة، و + +374 +00:31:05,680 --> 00:31:07,100 +مُنَظَّمة، و مُنَظَّمة، و مُنَظَّمة، و مُنَظَّمة، و مُنَظَّمة، و + +375 +00:31:07,100 --> 00:31:12,420 +مُنَظَّمة، و مُنَظَّمة، و مُنَظَّمة، و + +376 +00:31:12,420 --> 00:31:18,860 +هناك العديد من الطرق لكي تنجح هذه الهدف. ما هي هذه + +377 +00:31:18,860 --> 00:31:24,840 +الطرُق أو هذه الطرق؟ بالطبع، لديها اتفاق. دائمًا لدينا + +378 +00:31:24,840 --> 00:31:28,140 +اتفاق، اتفاق، اتفاق، اتفاق، بين اتفاق، اتفاق، اتفاق + +379 +00:31:28,140 --> 00:31:31,360 +اتفاق، اتفاق، اتفاق، اتفاق، اتفاق، اتفاق، اتفاق، اتفاق + +380 +00:31:31,360 --> 00:31:34,400 +اتفاق، اتفاق، اتفاق، اتفاق، اتفاق، اتفاق، اتفاق، اتفاق + +381 +00:31:34,400 --> 00:31:41,700 +اتفاق، اتفاق، اتفاق، + +382 +00:31:42,440 --> 00:31:49,920 +نحتاج إجراءات أكثر صحة + +383 +00:31:49,920 --> 00:31:56,620 +من مجال الـ indirect cost. نحتاج إجراءات أكثر + +384 +00:31:56,620 --> 00:31:57,560 +حقيقية. + +385 +00:32:00,190 --> 00:32:04,450 +But these realistic approaches will make our cost + +386 +00:32:04,450 --> 00:32:09,490 +accounting information system more complex. More + +387 +00:32:09,490 --> 00:32:16,830 +complex means more expensive. More expensive means + +388 +00:32:18,280 --> 00:32:24,800 +ممكن أن يكون أقل فائدة أو أقل فائدة من الهجوم، إذا + +389 +00:32:24,800 --> 00:32:27,100 +كنا نستطيع أن نذكر الفرق بين الهجوم المباشر + +390 +00:32:27,100 --> 00:32:30,280 +و المباشر. الهجومية، كما قلنا في مقالات الهجوم + +391 +00:32:30,280 --> 00:32:32,700 +المباشرة واحدة، كما قلنا في مقالات الهجوم المباشرة + +392 +00:32:32,700 --> 00:32:38,780 +واحدة، كما قلنا في مقالات الهجوم المباشرة واحدة، هي + +393 +00:32:38,780 --> 00:32:41,540 +مصادر، مصادر، مصادر، مصادر، مصادر، مصادر، مصادر، مصادر + +394 +00:32:41,540 --> 00:32:43,460 +مصادر، مصادر، مصادر، مصادر، مصادر، مصادر، مصادر، مصادر + +395 +00:32:43,460 --> 00:32:46,220 +مصادر، مصادر، مصادر، مصادر، مصادر، مصادر، مصادر، مصادر + +396 +00:32:46,220 --> 00:32:46,260 +مصادر، مصادر، مصادر، مصادر، مصادر، مصادر، مصادر، مصادر + +397 +00:32:46,260 --> 00:32:46,420 +مصادر، مصادر، مصادر، مصادر، مصادر، مصادر، مصادر، مصادر + +398 +00:32:46,420 --> 00:32:56,130 +مصادر، مصادر، مصادر، مصادر، مصادر، مصادر، مصادر، مصادر، ولكن + +399 +00:32:56,130 --> 00:33:02,670 +أين الانتقال أو كيف نستطيع أن نختار بين الانتقال + +400 +00:33:02,670 --> 00:33:06,030 +و لا انتقال؟ يمكن أن يكون الانتقال مُخصَّص بطريقة + +401 +00:33:06,030 --> 00:33:10,530 +مُفيدة في الانتقال، بينما لا يمكن أن يكون الانتقال + +402 +00:33 + +445 +00:36:59,270 --> 00:36:59,890 +أكثر من أكثر من أكثر من أكثر من أكثر من أكثر من + +446 +00:36:59,890 --> 00:37:02,170 +أكثر من أكثر من أكثر من أكثر من أكثر من أكثر من + +447 +00:37:02,170 --> 00:37:04,530 +أكثر من أكثر من أكثر من أكثر من أكثر من أكثر من + +448 +00:37:04,530 --> 00:37:08,710 +أكثر من أكثر من أكثر من أكثر من أكثر من أكثر من + +449 +00:37:08,710 --> 00:37:09,230 +أكثر من أكثر من أكثر من أكثر من أكثر من أكثر من + +450 +00:37:09,230 --> 00:37:11,230 +أكثر من أكثر من أكثر من أكثر من أكثر من أكثر من + +451 +00:37:11,230 --> 00:37:17,170 +أكثر من أكثر من أكثر من أكثر + +452 +00:37:20,420 --> 00:37:24,800 +differentiate, or how can I make a decision on + +453 +00:37:24,800 --> 00:37:30,060 +which method to use? And we said it in cost + +454 +00:37:30,060 --> 00:37:33,440 +accounting. One we said that always in making a + +455 +00:37:33,440 --> 00:37:39,680 +decision, we need to have or to weigh two things: we + +456 +00:37:39,680 --> 00:37:46,590 +need to weigh costs and benefits. We need to use the + +457 +00:37:46,590 --> 00:37:52,670 +cost-benefit analysis, right? Therefore, I cannot say + +458 +00:37:52,670 --> 00:37:56,970 +that more accurate is better. I cannot say that + +459 +00:37:56,970 --> 00:38:01,210 +less accurate or more simple is better. We need to + +460 +00:38:01,210 --> 00:38:05,710 +weigh two things: the benefits and the costs of + +461 +00:38:05,710 --> 00:38:10,860 +course, of the first method and the second method. و + +462 +00:38:10,860 --> 00:38:14,900 +بالطبع، إذا كان لدينا القدرة، إذا كان لدينا + +463 +00:38:14,900 --> 00:38:22,800 +التكنولوجيا لاستخدام طرق أكثر دقة، فسعر استخدام + +464 +00:38:22,800 --> 00:38:27,880 +هذه الطرق سيكون أقل، فسيكون استخدام طرق أكثر دقة مفيدا + +465 +00:38:27,880 --> 00:38:32,610 +لاستخدام طرق أكثر دقة وما إلى ذلك. في النهاية، لكي + +466 +00:38:32,610 --> 00:38:36,070 +نقرر هذا الاختيار، لكي نقرر هذا الـTrade-off، يجب + +467 +00:38:36,070 --> 00:38:41,850 +أن نقوم بمساعدة الاحتياطات ومساعدة كل طريقة وحدها. + +468 +00:38:41,850 --> 00:38:46,650 +بالطبع، + +469 +00:38:46,650 --> 00:38:52,670 +بعض الأشياء التي تعتبر مع تجارب الاحتياطات + +470 +00:38:52,670 --> 00:39:04,580 +المساعدة هذه هي كم أشياء نحن نصنعها، وهي أيضًا مهتمة + +471 +00:39:04,580 --> 00:39:08,460 +بـPercentage + +472 +00:39:08,460 --> 00:39:14,480 +من الـIndirect Costs من الـTotal Costs. هذا يعني + +473 +00:39:14,480 --> 00:39:20,640 +أنه إذا كنا .. دعنا نقول إننا نصنع تجربتين + +474 +00:39:20,640 --> 00:39:25,180 +و تجربتين فقط في + +475 +00:39:25,180 --> 00:39:30,180 +هذا الحال، أو في هذا الحال، يمكننا أن نستخدم أسهل + +476 +00:39:30,180 --> 00:39:35,580 +أساليب الوصول للأسعار. لماذا؟ لأن في النهاية نحن فقط + +477 +00:39:35,580 --> 00:39:45,880 +نصنع 2 أسعار، ولذلك جميع أسعار التصنيع أو تصنيع + +478 +00:39:45,880 --> 00:39:53,580 +الأسعار مرتبطة مع أحد أسعار A وأحد أسعار B، لا شيء + +479 +00:39:53,580 --> 00:40:01,410 +آخر. لكن إذا ازداد رقم المواصفات، دعنا نقول إن لدينا + +480 +00:40:01,410 --> 00:40:07,450 +10 مواصفات أو 20 مواصفة أو 50 مواصفة، كبار من + +481 +00:40:07,450 --> 00:40:12,530 +الشركات المتعاملة وما إلى ذلك، ففي هذه الحالة، + +482 +00:40:12,530 --> 00:40:16,850 +سيكون من المهم + +483 +00:40:16,850 --> 00:40:22,050 +أكثر لنا لكي نحصل على مواصفة أكبر، أكثر دقة، + +484 +00:40:22,050 --> 00:40:31,670 +أكثر صحة، وهي طريقة للوصول إلى نتيجة أكثر من نتائج + +485 +00:40:31,670 --> 00:40:36,270 +الهزيلة أو نتائج أقل دقة. أو نتائج + +486 +00:40:36,270 --> 00:40:37,450 +أقل دقة. أو نتائج أقل دقة. أو نتائج + +487 +00:40:37,450 --> 00:40:39,090 +أقل دقة. أو نتائج أقل دقة. أو نتائج أقل دقة. أو نتائج + +488 +00:40:39,090 --> 00:40:39,190 +أقل دقة. أو نتائج أقل دقة. أو نتائج أقل دقة. أو نتائج + +489 +00:40:39,190 --> 00:40:39,490 +أقل دقة. أو نتائج أقل دقة. أو نتائج أقل دقة. أو نتائج + +490 +00:40:39,490 --> 00:40:41,930 +أقل دقة. أو نتائج أقل دقة. أو نتائج أقل دقة. أو نتائج + +491 +00:40:41,930 --> 00:40:46,070 +أقل دقة. أو نتائج أقل دقة. أو نتائج أقل دقة. هو عدد + +492 +00:40:46,070 --> 00:40:52,390 +المجالات التي تنتج منها المجالات الأخرى التي يجب + +493 +00:40:52,390 --> 00:40:55,430 +أن نعتبرها في عملية عملية عملية عملية عملية عملية + +494 +00:40:55,430 --> 00:40:59,310 +عملية عملية عملية عملية عملية عملية عملية عملية + +495 +00:40:59,310 --> 00:41:02,970 +عملية عملية عملية عملية عملية عملية عملية عملية + +496 +00:41:02,970 --> 00:41:03,690 +عملية عملية عملية عملية عملية عملية عملية عملية + +497 +00:41:03,690 --> 00:41:07,610 +عملية عملية + +498 +00:41:09,520 --> 00:41:15,300 +ذلك يعني إذا كان هذا البرمجة صغيرة، ذلك يعني إذا + +499 +00:41:15,300 --> 00:41:22,280 +كنا غير صحيحين في تخطيطنا، إذا كنا غير صحيحين في + +500 +00:41:22,280 --> 00:41:25,160 +تخطيطنا، دعنا نقول تخطيطنا أو مشاركة هذه + +501 +00:41:25,160 --> 00:41:31,540 +القوات، فلن يكون هناك تأثير كبير على مقالتنا، صح؟ + +502 +00:41:31,540 --> 00:41:38,680 +لن يكون هناك، وهذا يسبب تأثيرًا كبيرًا على عملية + +503 +00:41:38,680 --> 00:41:42,680 +الاختيار الخاص بنا. لذلك، في هذه الحالة، إذا كانت + +504 +00:41:42,680 --> 00:41:49,080 +المقارنة صغيرة، يمكننا أن نكون أكثر تقصيرًا، + +505 +00:41:49,080 --> 00:41:57,950 +وفي الجانب الآخر، إذا كانت هذه المقارنة على 50% أو + +506 +00:41:57,950 --> 00:42:06,910 +60% من مجموع المدى، في هذه الحالة، أي خطأ أو مشكلة + +507 +00:42:06,910 --> 00:42:16,000 +في مجموعة هذا المدى سيكون له تأثير كبير على + +508 +00:42:16,000 --> 00:42:21,760 +عملية الاختيار الخاص بنا، وهو أيضًا سيكون هناك + +509 +00:42:21,760 --> 00:42:26,380 +تأثير كبير على مقالاتنا التي تم إعدادها، بالطبع + +510 +00:42:26,380 --> 00:42:30,780 +مقالات المالية كما قلنا، و مقالات التي تم إعدادها + +511 +00:42:30,780 --> 00:42:35,850 +أو تم إعدادها للمديرين للاستخدام الداخلي. بالتالي، + +512 +00:42:35,850 --> 00:42:39,590 +يجب أن نعتبر في هذا التداول الأساسي هاتين الخاصيتين + +513 +00:42:39,590 --> 00:42:49,110 +الخاصتين لكي نقرر إذا كنا نستخدم مجموعة أكبر أو أسهل + +514 +00:42:49,110 --> 00:42:52,210 +أساليب. مجموعة أساسية أو أساسية مجموعة أو أساسية + +515 +00:42:52,210 --> 00:42:52,350 +مجموعة أو أساسية مجموعة أو أساسية مجموعة أو أساسية + +516 +00:42:52,350 --> 00:42:52,390 +مجموعة أو أساسية مجموعة أو أساسية مجموعة أو أساسية + +517 +00:42:52,390 --> 00:42:56,030 +مجموعة أو أساسية مجموعة أو أساسية مجموعة أو أساسية + +518 +00:42:56,030 --> 00:43:02,110 +مجموعة أو أساسية + +519 +00:43:02,110 --> 00:43:07,540 +مجموعة. Of course, before twenty years or thirty years, + +520 +00:43:08,040 --> 00:43:16,080 +before globalization, before the rapid use of + +521 +00:43:16,080 --> 00:43:20,620 +technology in the manufacturing process, we used + +522 +00:43:20,620 --> 00:43:25,260 +to have only one, two, three products maximum. + +523 +00:43:28,490 --> 00:43:32,850 +or three products that are produced by a + +524 +00:43:32,850 --> 00:43:35,630 +manufacturing company, or by a company, or let us + +525 +00:43:35,630 --> 00:43:38,330 +say for a service company; they had only three + +526 +00:43:38,330 --> 00:43:44,450 +services or four services to give. As well as + +527 +00:43:44,450 --> 00:43:48,770 +because the use of technology was not as rapid as + +528 +00:43:48,770 --> 00:43:53,410 +these days, their indirect costs were relatively + +529 +00:43:53,410 --> 00:43:58,110 +small. Before 10 years and 20 years and so on, at + +530 +00:43:58,110 --> 00:44:05,890 +that time, the use of simpler, the use of, let us say, + +531 +00:44:05,890 --> 00:44:12,570 +more easy allocation methods was the right thing + +532 +00:44:12,570 --> 00:44:18,850 +to do, which is most common at that time. Why? + +533 +00:44:19,350 --> 00:44:22,450 +Because in the cost-benefit analysis they took + +534 +00:44:22,450 --> 00:44:25,710 +into consideration that they have only a limited + +535 +00:44:25,710 --> 00:44:28,790 +variety of goods and services; the number of + +536 +00:44:28,790 --> 00:44:31,050 +products produced or services produced are + +537 +00:44:31,050 --> 00:44:35,150 +relatively small. Therefore, if they had any + +538 +00:44:35,150 --> 00:44:38,570 +inaccuracies, these inaccuracies would be limited + +539 +00:44:38,570 --> 00:44:46,880 +to a small number of products. الشيء الثاني هو أن + +540 +00:44:46,880 --> 00:44:51,200 +استخدام التكنولوجيا الأقل كان له أو كان له + +541 +00:44:51,200 --> 00:44:55,680 +تأثير على المجموع الكلي في أن المجموع غير المباشر كان + +542 +00:44:55,680 --> 00:45:01,610 +صغيرًا بشكل عام في المؤسسة، لذلك أي + +543 +00:45:01,610 --> 00:45:07,070 +عدم دقة قد يحدث بسبب هذه + +544 +00:45:07,070 --> 00:45:11,450 +طريقة المتوسط التي تحدثنا عنها سيكون لها + +545 +00:45:11,450 --> 00:45:14,810 +تأثير صغير على نتائجنا، سيكون له تأثير صغير + +546 +00:45:14,810 --> 00:45:18,050 +على عملية صنع القرار، لذلك + +547 +00:45:18,050 --> 00:45:23,090 +في هذه الحالة، فائدة استخدام الطرق الأبسط + +548 +00:45:23,090 --> 00:45:30,190 +كانت أعلى من فوائد استخدام أو أشياء أكثر + +549 +00:45:30,190 --> 00:45:33,410 +دقة أو أكثر دقة أو أكثر دقة أو أكثر دقة أو + +550 +00:45:33,410 --> 00:45:34,010 +أكثر دقة أو أكثر دقة أو أكثر دقة أو أكثر + +551 +00:45:34,010 --> 00:45:36,750 +دقة أو أكثر دقة أو أكثر دقة أو أكثر دقة أو + +552 +00:45:36,750 --> 00:45:38,790 +أكثر دقة أو أكثر دقة أو أكثر دقة أو أكثر + +553 +00:45:38,790 --> 00:45:39,090 +دقة أو أكثر دقة أو أكثر دقة أو أكثر دقة أو + +554 +00:45:39,090 --> 00:45:42,670 +أكثر دقة أو أكثر دقة أو أكثر دقة أو أكثر + +555 +00:45:42,670 --> 00:45:50,110 +دقة أو أكثر دقة أو أكثر دقة + +556 +00:45:50,110 --> 00:45:57,670 +أو + +557 +00:45:57,670 --> 00:46:06,150 +أكثر. can be spread... can be allocated by the number + +558 +00:46:06,150 --> 00:46:10,910 +of rooms. Let us say the accounting department uses + +559 +00:46:10,910 --> 00:46:15,470 +ten rooms and would be allocated according to + +560 +00:46:15,470 --> 00:46:22,790 +this number of rooms. المدارس التجارية أو الوظيفة + +561 +00:46:22,790 --> 00:46:30,750 +تستخدم 12 غرفة. في المدارس، فهي تعتمد على الهواء فقط + +562 +00:46:30,750 --> 00:46:39,490 +على 12 غرفة في المدارس، فهي + +563 +00:46:39,490 --> 00:46:39,790 +تعتمد على الهواء فقط على 12 غرفة في المدارس، فهي + +564 +00:46:39,790 --> 00:46:41,290 +تعتمد على الهواء فقط على 12 غرفة، فهي تعتمد على + +565 +00:46:41,290 --> 00:46:41,590 +الهواء فقط على 12 غرفة، فهي تعتمد على الهواء فقط على + +566 +00:46:41,590 --> 00:46:41,850 +12 غرفة، فهي تعتمد على الهواء فقط على 12 غرفة، فهي + +567 +00:46:41,850 --> 00:46:42,050 +تعتمد على الهواء فقط على 12 غرفة، فهي تعتمد على + +568 +00:46:42,050 --> 00:46:43,590 +الهواء فقط على 12 غرفة، فهي تعتمد على الهواء فقط على + +569 +00:46:43,590 --> 00:46:47,090 +12 غرفة، فهي تعتمد على الهواء فقط على 12 غرفة، فهي ت + +570 +00:46:49,260 --> 00:46:53,520 +not each room uses electricity as the other room; + +571 +00:46:53,600 --> 00:46:56,120 +for instance, in this room we have cameras, we have + +572 +00:46:56,120 --> 00:47:00,180 +mics, we have LCD, computers and so on; we have + +573 +00:47:00,180 --> 00:47:06,100 +more lighting here and so on, but other rooms, for + +574 +00:47:06,100 --> 00:47:12,610 +instance, computer labs أو عمليات علمية تحتوي على + +575 +00:47:12,610 --> 00:47:17,570 +أكثر تكنولوجيا، تحتوي على أكثر تكنولوجيا، تحتوي على + +576 +00:47:17,570 --> 00:47:18,650 +أكثر تكنولوجيا، تحتوي على أكثر تكنولوجيا، تحتوي على + +577 +00:47:18,650 --> 00:47:19,890 +أكثر تكنولوجيا، تحتوي على أكثر تكنولوجيا، تحتوي على + +578 +00:47:19,890 --> 00:47:24,730 +أكثر تكنولوجيا، تحتوي على أكثر تكنولوجيا، تحتوي على + +579 +00:47:24,730 --> 00:47:26,450 +أكثر تكنولوجيا، تحتوي على أكثر تكنولوجيا، تحتوي على + +580 +00:47:26,450 --> 00:47:26,610 +أكثر تكنولوجيا، تحتوي على أكثر تكنولوجيا، تحتوي على + +581 +00:47:26,610 --> 00:47:27,410 +أكثر تكنولوجيا، تحتوي على أكثر تكنولوجيا، تحتوي على + +582 +00:47:27,410 --> 00:47:31,250 +أكثر تكنولوجيا، تحتوي على أكثر تكنولوجيا، تحتوي على + +583 +00:47:31,250 --> 00:47:36,350 +أكثر. in the same manner between these different + +584 +00:47:36,350 --> 00:47:42,230 +rooms, it is inaccurate, but it is أسهل، okay? + +585 +00:47:42,230 --> 00:47:46,530 +يعني، if we are talking about the university, fifty + +586 +00:47:46,530 --> 00:47:51,310 +or let us say twenty years ago, twenty years ago + +587 +00:47:51,310 --> 00:47:55,730 +the university, or each room in the university, only + +588 +00:47:55,730 --> 00:48:00,550 +had lighting only. + +589 +00:48:00,550 --> 00:48:06,650 +the light كانت المصادر التي تستخدم الكهرباء للإضاءة + +590 +00:48:06,650 --> 00:48:13,990 +فقط. لذلك، استخدام هذه الطريقة البسيطة لتوزيع + +591 +00:48:13,990 --> 00:48:19,130 +الكهرباء باستخدام المجموعات التي لدينا هي + +592 +00:48:19,130 --> 00:48:25,280 +كثيرًا أو دعنا نقول إنه أسهل كثيرًا، ويكون أقل + +593 +00:48:25,280 --> 00:48:30,180 +دقة لأن جميع الغرف متشابهة، لا نمتلك غرف + +594 +00:48:30,180 --> 00:48:34,200 +تستخدم أكثر كهرباء من الغرف الأخرى، بينما + +595 +00:48:34,200 --> 00:48:40,720 +اليوم، بسبب استخدام التكنولوجيا، كما يمكنك رؤية، هذا + +596 +00:48:40,720 --> 00:48:42,060 +الوضع + +597 +00:48:43,780 --> 00:48:52,280 +أصبح أقل وأقل دقة بالتأكيد. لذلك، يجب أن نستخدم طرق + +598 +00:48:52,280 --> 00:48:58,180 +أكثر دقة للتعامل مع المسألة بشكل أكثر + +599 +00:48:58,180 --> 00:49:02,040 +دقة، بالتأكيد، + +600 +00:49:02,040 --> 00:49:11,410 +بالطبع، النتائج ستكون خاطئة لأننا نعتبر... نعتبر أن كل غرفة + +601 +00:49:11,410 --> 00:49:18,590 +تستخدم نفس الموارد، بينما في الحقيقة لا تستخدم نفس + +602 +00:49:18,590 --> 00:49:22,970 +الموارد. لذلك، لدينا مشكلة هنا، لدينا هذا الفرق، + +603 +00:49:22,970 --> 00:49:29,990 +هذا الفرق هو إما مغالاة أو تقليل + +604 +00:49:33,800 --> 00:49:39,880 +أو باستخدام هذه الوصفة. بالطبع، إن شاء الله، في الوقت + +605 +00:49:39,880 --> 00:49:45,000 +القادم، سنتحدث عن ماهية الواضحة لـ overcoasting، ما + +606 +00:49:45,000 --> 00:49:47,120 +هي الواضحة لـ undercoasting. + +607 +00:49:51,090 --> 00:49:56,190 +أرجو أن تكونوا قد تذكرتم بعض المصادر التي تحدثنا عنها هنا + +608 +00:49:56,190 --> 00:50:01,370 +لأن، كما تستطيعون تخيل، cost accounting 2 مرتبط + +609 +00:50:01,370 --> 00:50:05,090 +بشكل كبير مع المصادر التي أخذناها في cost + +610 +00:50:05,090 --> 00:50:09,250 +accounting 1، لذلك يجب أن تراجعوا وتذكروا بعض + +611 +00:50:09,250 --> 00:50:14,190 +المفاهيم، ونحن + +612 +00:50:14,190 --> 00:50:19,650 +سن... وبهذا ننتهي درس اليوم. diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/6vfHow_EFsA_raw.json b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/6vfHow_EFsA_raw.json new file mode 100644 index 0000000000000000000000000000000000000000..c20a79ece751f63da815bceb90b0fb9cbb796893 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/6vfHow_EFsA_raw.json @@ -0,0 +1 @@ +{"segments": [{"id": 1, "seek": 3828, "start": 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{"id": 34, "seek": 87102, "start": 851.24, "end": 871.02, "text": "Summarize the process or let us say take a part of this process which is concerned by two terms Cost accumulation and cost assignment", "tokens": [50, 449, 6209, 1125, 264, 1399, 420, 718, 505, 584, 747, 257, 644, 295, 341, 1399, 597, 307, 5922, 538, 732, 2115, 20863, 35647, 293, 2063, 15187], "avg_logprob": -0.23046874733907835, "compression_ratio": 1.2788461538461537, "no_speech_prob": 1.7881393432617188e-07, "words": [{"start": 851.24, "end": 852.42, "word": "Summarize", "probability": 0.666839599609375}, {"start": 852.42, "end": 852.64, "word": " the", "probability": 0.73681640625}, {"start": 852.64, "end": 853.38, "word": " process", "probability": 0.94580078125}, {"start": 853.38, "end": 854.12, "word": " or", "probability": 0.56884765625}, {"start": 854.12, "end": 854.34, "word": " let", "probability": 0.9345703125}, {"start": 854.34, "end": 854.52, "word": " us", "probability": 0.822265625}, {"start": 854.52, "end": 854.92, "word": " say", "probability": 0.955078125}, {"start": 854.92, "end": 855.6, "word": " take", "probability": 0.7138671875}, {"start": 855.6, "end": 855.84, "word": " a", "probability": 0.9013671875}, {"start": 855.84, "end": 856.18, "word": " part", "probability": 0.92578125}, {"start": 856.18, "end": 856.38, "word": " of", "probability": 0.97607421875}, {"start": 856.38, "end": 856.6, "word": " this", "probability": 0.9404296875}, {"start": 856.6, "end": 857.24, "word": " process", "probability": 0.9609375}, {"start": 857.24, "end": 857.78, "word": " which", "probability": 0.75146484375}, {"start": 857.78, "end": 858.02, "word": " is", "probability": 0.96142578125}, {"start": 858.02, "end": 858.72, "word": " concerned", "probability": 0.90478515625}, {"start": 858.72, "end": 859.1, "word": " by", "probability": 0.9716796875}, {"start": 859.1, "end": 859.48, "word": " two", "probability": 0.90380859375}, {"start": 859.48, "end": 860.28, "word": " terms", "probability": 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" نقوم", "probability": 0.9430338541666666}, {"start": 1374.52, "end": 1374.9, "word": " بمعاملة", "probability": 0.8521484375}, {"start": 1374.9, "end": 1375.66, "word": " مدارس", "probability": 0.83563232421875}, {"start": 1375.66, "end": 1375.88, "word": " أو", "probability": 0.95947265625}, {"start": 1375.88, "end": 1376.64, "word": " مصير", "probability": 0.97216796875}, {"start": 1376.64, "end": 1376.64, "word": " المدارس", "probability": 0.976806640625}, {"start": 1376.64, "end": 1376.96, "word": " و", "probability": 0.389404296875}, {"start": 1376.96, "end": 1377.3, "word": " بعدها", "probability": 0.525146484375}, {"start": 1377.3, "end": 1377.94, "word": " نقوم", "probability": 0.7545572916666666}, {"start": 1377.94, "end": 1378.88, "word": " بمعاملة", "probability": 0.83232421875}, {"start": 1378.88, "end": 1379.66, "word": " مدارس", "probability": 0.768798828125}, {"start": 1379.66, "end": 1381.88, "word": " المعاملة،", "probability": 0.693115234375}, {"start": 1381.88, "end": 1382.42, "word": " ولكن", "probability": 0.6796875}, {"start": 1382.42, "end": 1382.96, "word": " بطريقة", "probability": 0.4695892333984375}, {"start": 1382.96, "end": 1383.94, "word": " عكسية،", "probability": 0.62978515625}], "temperature": 1.0}, {"id": 58, "seek": 139529, "start": 1385.37, "end": 1395.29, "text": "سوف نختار مصادر المشاركة و بعدها سوف نختار او نقوم بمعاملة مصادر المشاركة، بالطبع إذا كنت أعرف مصادر المشاركة", "tokens": [3794, 38688, 8717, 46456, 9640, 3714, 9381, 18513, 2288, 9673, 8592, 9640, 4117, 3660, 4032, 39182, 11296, 8608, 38688, 8717, 46456, 9640, 1975, 2407, 8717, 4587, 20498, 4724, 2304, 3615, 10943, 37977, 3714, 9381, 18513, 2288, 9673, 8592, 9640, 4117, 3660, 12399, 20666, 9566, 3555, 3615, 11933, 15730, 9122, 29399, 5551, 3615, 28480, 3714, 9381, 18513, 2288, 9673, 8592, 9640, 4117, 3660], "avg_logprob": -0.5734126794905889, "compression_ratio": 1.834862385321101, "no_speech_prob": 6.556510925292969e-07, "words": [{"start": 1385.37, "end": 1385.73, "word": "سوف", "probability": 0.1295318603515625}, {"start": 1385.73, "end": 1386.07, "word": " نختار", "probability": 0.654052734375}, {"start": 1386.07, "end": 1386.95, "word": " مصادر", "probability": 0.41668701171875}, {"start": 1386.95, "end": 1386.95, "word": " المشاركة", "probability": 0.513330078125}, {"start": 1386.95, "end": 1388.01, "word": " و", "probability": 0.415283203125}, {"start": 1388.01, "end": 1388.55, "word": " بعدها", "probability": 0.69775390625}, {"start": 1388.55, "end": 1389.35, "word": " سوف", "probability": 0.532470703125}, {"start": 1389.35, "end": 1389.97, "word": " نختار", "probability": 0.8251953125}, {"start": 1389.97, "end": 1390.43, "word": " او", "probability": 0.6126708984375}, {"start": 1390.43, "end": 1390.85, "word": " نقوم", "probability": 0.7828776041666666}, {"start": 1390.85, "end": 1391.49, "word": " بمعاملة", "probability": 0.5354736328125}, {"start": 1391.49, "end": 1391.87, "word": " مصادر", "probability": 0.5885009765625}, {"start": 1391.87, "end": 1392.69, "word": " المشاركة،", "probability": 0.6269175211588541}, {"start": 1392.69, "end": 1393.29, "word": " بالطبع", "probability": 0.85723876953125}, {"start": 1393.29, "end": 1393.81, "word": " إذا", "probability": 0.6669921875}, {"start": 1393.81, "end": 1394.01, "word": " كنت", "probability": 0.86962890625}, {"start": 1394.01, "end": 1394.25, "word": " أعرف", "probability": 0.7935384114583334}, {"start": 1394.25, "end": 1394.63, "word": " مصادر", "probability": 0.9249267578125}, {"start": 1394.63, "end": 1395.29, "word": " المشاركة", "probability": 0.98203125}], "temperature": 1.0}, {"id": 59, "seek": 142044, "start": 1396.78, "end": 1420.44, "text": "وإذا كنت أعرف الـ cost pool فبإمكاننا الوصول لها من خلال تخطيط شيء يسمى قبل التخطيط أو قيمة الوصول كمية الوصول كمية الوصول كمية الوصول كمية الوصول كمية الوصول كمية الوصول", "tokens": [2407, 28814, 15730, 9122, 29399, 5551, 3615, 28480, 2423, 39184, 2063, 7005, 6156, 3555, 28814, 2304, 41361, 8315, 2423, 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"probability": 0.490478515625}, {"start": 1398.4, "end": 1398.9, "word": " pool", "probability": 0.9580078125}, {"start": 1398.9, "end": 1400.18, "word": " فبإمكاننا", "probability": 0.5914510091145834}, {"start": 1400.18, "end": 1400.74, "word": " الوصول", "probability": 0.5837249755859375}, {"start": 1400.74, "end": 1401.62, "word": " لها", "probability": 0.26226806640625}, {"start": 1401.62, "end": 1401.74, "word": " من", "probability": 0.0980224609375}, {"start": 1401.74, "end": 1402.1, "word": " خلال", "probability": 0.813232421875}, {"start": 1402.1, "end": 1402.94, "word": " تخطيط", "probability": 0.566650390625}, {"start": 1402.94, "end": 1403.72, "word": " شيء", "probability": 0.6722412109375}, {"start": 1403.72, "end": 1404.12, "word": " يسمى", "probability": 0.8304036458333334}, {"start": 1404.12, "end": 1404.62, "word": " قبل", "probability": 0.4432373046875}, {"start": 1404.62, "end": 1405.34, "word": " التخطيط", "probability": 0.6759033203125}, {"start": 1405.34, "end": 1406.2, "word": " أو", "probability": 0.8837890625}, {"start": 1406.2, "end": 1407.12, "word": " قيمة", "probability": 0.56201171875}, {"start": 1407.12, "end": 1407.76, "word": " الوصول", "probability": 0.7960205078125}, {"start": 1407.76, "end": 1408.34, "word": " كمية", "probability": 0.3126932779947917}, {"start": 1408.34, "end": 1409.18, "word": " الوصول", "probability": 0.752044677734375}, {"start": 1409.18, "end": 1411.06, "word": " كمية", "probability": 0.8582356770833334}, {"start": 1411.06, "end": 1411.16, "word": " الوصول", "probability": 0.9688720703125}, {"start": 1411.16, "end": 1411.52, "word": " كمية", "probability": 0.9033203125}, {"start": 1411.52, "end": 1412.44, "word": " الوصول", "probability": 0.9571533203125}, {"start": 1412.44, "end": 1412.52, "word": " كمية", "probability": 0.8818359375}, {"start": 1412.52, "end": 1413.04, "word": " الوصول", "probability": 0.9466552734375}, {"start": 1413.04, "end": 1413.96, "word": " كمية", "probability": 0.89990234375}, 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1444.56, "word": " say", "probability": 0.9482421875}, {"start": 1444.56, "end": 1444.72, "word": " the", "probability": 0.91064453125}, {"start": 1444.72, "end": 1444.96, "word": " term", "probability": 0.92822265625}, {"start": 1444.96, "end": 1445.32, "word": " cost", "probability": 0.91650390625}, {"start": 1445.32, "end": 1445.68, "word": " pool", "probability": 0.9833984375}, {"start": 1445.68, "end": 1445.86, "word": " I", "probability": 0.90283203125}, {"start": 1445.86, "end": 1446.04, "word": " mean", "probability": 0.96826171875}, {"start": 1446.04, "end": 1446.22, "word": " by", "probability": 0.9306640625}, {"start": 1446.22, "end": 1446.36, "word": " the", "probability": 0.87548828125}, {"start": 1446.36, "end": 1446.62, "word": " cost", "probability": 0.91796875}, {"start": 1446.62, "end": 1446.82, "word": " pool", "probability": 0.97509765625}, {"start": 1446.82, "end": 1446.94, "word": " it", "probability": 0.8740234375}, {"start": 1446.94, "end": 1447.06, "word": " 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"probability": 0.935546875}], "temperature": 1.0}, {"id": 61, "seek": 147746, "start": 1463.4, "end": 1477.46, "text": "وقد يكون عدد الساعات العملية أو عدد الساعات العملية مباشرة أو عدد الساعات العملية مباشرة أو عدد الساعات العملية مباشرة", "tokens": [2407, 28543, 7251, 30544, 6225, 3215, 3215, 21136, 45761, 9307, 18863, 42213, 10632, 34051, 6225, 3215, 3215, 21136, 45761, 9307, 18863, 42213, 10632, 3714, 3555, 33599, 25720, 34051, 6225, 3215, 3215, 21136, 45761, 9307, 18863, 42213, 10632, 3714, 3555, 33599, 25720, 34051, 6225, 3215, 3215, 21136, 45761, 9307, 18863, 42213, 10632, 3714, 3555, 33599, 25720], "avg_logprob": -0.5312500202230045, "compression_ratio": 2.9324324324324325, "no_speech_prob": 6.556510925292969e-07, "words": [{"start": 1463.3999999999999, "end": 1464.8, "word": "وقد", "probability": 0.1357421875}, {"start": 1464.8, "end": 1465.8, "word": " يكون", "probability": 0.552978515625}, {"start": 1465.8, "end": 1466.36, "word": " عدد", "probability": 0.5491536458333334}, {"start": 1466.36, "end": 1467.9, "word": " الساعات", "probability": 0.5271809895833334}, {"start": 1467.9, "end": 1468.68, "word": " العملية", "probability": 0.5266927083333334}, {"start": 1468.68, "end": 1468.8, "word": " أو", "probability": 0.8095703125}, {"start": 1468.8, "end": 1469.82, "word": " عدد", "probability": 0.6383056640625}, {"start": 1469.82, "end": 1469.9, "word": " الساعات", "probability": 0.8937174479166666}, {"start": 1469.9, "end": 1469.9, "word": " العملية", "probability": 0.7384440104166666}, {"start": 1469.9, "end": 1469.9, "word": " مباشرة", "probability": 0.53369140625}, {"start": 1469.9, "end": 1470.52, "word": " أو", "probability": 0.6357421875}, {"start": 1470.52, "end": 1470.82, "word": " عدد", "probability": 0.8243815104166666}, {"start": 1470.82, "end": 1471.94, "word": " الساعات", "probability": 0.8590494791666666}, {"start": 1471.94, "end": 1471.94, "word": " العملية", "probability": 0.6958821614583334}, {"start": 1471.94, "end": 1471.94, "word": " 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recall before starting with chapter number five", "tokens": [2322, 341, 321, 35713, 264, 19523, 5497, 420, 264, 2063, 7005, 420, 341, 2685, 2063, 7005, 281, 819, 2063, 6565, 3006, 604, 1651, 295, 1164, 538, 341, 321, 362, 4335, 490, 264, 2115, 300, 321, 643, 281, 9901, 949, 2891, 365, 7187, 1230, 1732], "avg_logprob": -0.2026041719648573, "compression_ratio": 1.6266666666666667, "no_speech_prob": 5.960464477539063e-08, "words": [{"start": 1527.66, "end": 1528.42, "word": "by", "probability": 0.054901123046875}, {"start": 1528.42, "end": 1528.86, "word": " this", "probability": 0.9560546875}, {"start": 1528.86, "end": 1529.46, "word": " we", "probability": 0.7802734375}, {"start": 1529.46, "end": 1530.44, "word": " allocate", "probability": 0.91162109375}, {"start": 1530.44, "end": 1531.3, "word": " the", "probability": 0.76953125}, {"start": 1531.3, "end": 1531.88, "word": " indirect", "probability": 0.9716796875}, {"start": 1531.88, "end": 1532.58, "word": " costs", "probability": 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1.0}, {"id": 67, "seek": 163603, "start": 1608.89, "end": 1636.03, "text": "Are these difficulties concerned with the tracing of indirect costs or is it concerned or is it because of the allocation of indirect costs? What do you think? Do you think the problems arise from the tracing process or does it arise from the allocation of indirect costs? What do you think?", "tokens": [13332, 613, 14399, 5922, 365, 264, 25262, 295, 19523, 5497, 420, 307, 309, 5922, 420, 307, 309, 570, 295, 264, 27599, 295, 19523, 5497, 30, 708, 360, 291, 519, 30, 1144, 291, 519, 264, 2740, 20288, 490, 264, 25262, 1399, 420, 775, 309, 20288, 490, 264, 27599, 295, 19523, 5497, 30, 708, 360, 291, 519, 30], "avg_logprob": -0.17571271511546352, "compression_ratio": 2.0492957746478875, "no_speech_prob": 1.1920928955078125e-07, "words": [{"start": 1608.8899999999999, "end": 1609.59, "word": "Are", "probability": 0.09930419921875}, {"start": 1609.59, "end": 1610.29, "word": " these", "probability": 0.443115234375}, {"start": 1610.29, "end": 1611.49, "word": " difficulties", "probability": 0.896484375}, {"start": 1611.49, "end": 1612.47, "word": " concerned", "probability": 0.83154296875}, {"start": 1612.47, "end": 1613.39, "word": " with", "probability": 0.9267578125}, {"start": 1613.39, "end": 1613.61, "word": " the", "probability": 0.7900390625}, {"start": 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accurate tracing or allocation why is it more accurate", "tokens": [3322, 27599, 295, 19523, 5497, 983, 307, 300, 309, 307, 544, 2252, 983, 307, 309, 544, 2252, 23032, 1829, 3555, 718, 505, 829, 309, 341, 636, 597, 307, 544, 8559, 25262, 420, 27599, 983, 307, 309, 544, 8559], "avg_logprob": -0.25020030981455094, "compression_ratio": 1.588235294117647, "no_speech_prob": 0.0, "words": [{"start": 1637.58, "end": 1637.78, "word": "the", "probability": 0.058624267578125}, {"start": 1637.78, "end": 1638.34, "word": " allocation", "probability": 0.95166015625}, {"start": 1638.34, "end": 1638.64, "word": " of", "probability": 0.9638671875}, {"start": 1638.64, "end": 1639.02, "word": " indirect", "probability": 0.244873046875}, {"start": 1639.02, "end": 1639.42, "word": " costs", "probability": 0.60595703125}, {"start": 1639.42, "end": 1639.7, "word": " why", "probability": 0.340576171875}, {"start": 1639.7, "end": 1639.88, "word": " is", "probability": 0.935546875}, {"start": 1639.88, "end": 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"language": "ar", "language_probability": 1.0, "duration": 3020.45175, "duration_after_vad": 2823.929999999989} \ No newline at end of file diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/AZFAAZSpZew.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/AZFAAZSpZew.srt new file mode 100644 index 0000000000000000000000000000000000000000..51a4d5ee6cc4ceea4ea879d0d061b84f0ed97405 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/AZFAAZSpZew.srt @@ -0,0 +1,2491 @@ + +1 +00:00:21,720 --> 00:00:28,780 +سنبدأ الأخير مرة أخرى بحديثنا في الحلقة الثامنة + +2 +00:00:28,780 --> 00:00:33,940 +أربعة باستخدام التحليلات المختلفة لصناعة المصادر + +3 +00:00:33,940 --> 00:00:36,400 +المستقل والمصادر المستقلة + +4 +00:00:36,400 --> 00:00:38,540 +المستقلة + +5 +00:00:38,540 --> 00:00:39,620 +المستقلة + +6 +00:00:39,620 --> 00:00:39,660 +المستقلة + +7 +00:00:39,660 --> 00:00:39,680 +المستقلة + +8 +00:00:39,680 --> 00:00:39,720 +المستقلة + +9 +00:00:39,720 --> 00:00:40,080 +المستقلة + +10 +00:00:40,080 --> 00:00:44,440 +المستعملة، بدأنا بمصممة التصنيع المستخدمة، وكما + +11 +00:00:44,440 --> 00:00:48,460 +يمكننا أن نرى من عملية تصنيع + +12 +00:00:48,460 --> 00:00:48,860 +المستخدمة + +13 +00:00:48,860 --> 00:00:48,920 +المستخدمة + +14 +00:00:48,920 --> 00:00:49,220 +المستخدمة + +15 +00:00:49,220 --> 00:00:50,460 +المستخدمة + +16 +00:00:50,460 --> 00:00:50,600 +المستخدمة + +17 +00:00:50,600 --> 00:00:51,140 +المستخدمة + +18 +00:00:51,140 --> 00:00:51,240 +المستخدمة + +19 +00:00:51,240 --> 00:00:52,640 +المستخدمة + +20 +00:00:52,640 --> 00:00:59,150 +المستخدمة ومقدمة + +21 +00:00:59,150 --> 00:01:06,150 +مستقبلية 120 ألف دولار. لذلك كما نستطيع جميعا أن + +22 +00:01:06,150 --> 00:01:09,490 +نرى أن هناك فرق بين مقدمة مستقبلية + +23 +00:01:09,490 --> 00:01:15,150 +ونتيجة الواقع من مقدمة 10500 مقابلة مفاجئة. قلنا + +24 +00:01:15,150 --> 00:01:24,350 +أن 130500 و120000 + +25 +00:01:24,350 --> 00:01:31,220 +دولار، بالطبع، كانوا مجرد + +26 +00:01:31,220 --> 00:01:36,040 +مجرد + +27 +00:01:36,040 --> 00:01:47,200 +مجرد + +28 +00:01:47,200 --> 00:01:52,630 +مجرد multiplied by I think thirty dollars + +29 +00:01:52,630 --> 00:01:58,870 +which was the standard rate; therefore, this is the + +30 +00:01:58,870 --> 00:02:09,910 +standard quantity for actual output multiplied + +31 +00:02:09,910 --> 00:02:13,210 +by the standard rate. + +32 +00:02:16,820 --> 00:02:25,400 +صحيح؟ و130500 بالطبع كانت أيضًا باعتبارات نفسها، + +33 +00:02:25,400 --> 00:02:30,560 +ولكن باعتبارات حقيقية وليست باعتبارات عامة، كما + +34 +00:02:30,560 --> 00:02:33,780 +يمكننا أن نرى هنا، أخذنا القيمة العامة المضمونة + +35 +00:02:33,780 --> 00:02:38,220 +بالقيمة العامة، ولكن هنا سنعتبر القيمة الحقيقية + +36 +00:02:38,220 --> 00:02:45,260 +وقيمة الحقيقية، لذلك هنا كانت 4500 + +37 +00:02:45,260 --> 00:02:46,800 +عشرة + +38 +00:02:46,800 --> 00:02:51,700 +عشرة + +39 +00:02:51,700 --> 00:02:51,720 +عشرة + +40 +00:02:51,720 --> 00:02:53,040 +عشرة + +41 +00:02:53,040 --> 00:02:54,200 +عشرة + +42 +00:02:54,200 --> 00:02:55,680 +عشرة + +43 +00:02:55,680 --> 00:03:01,960 +عشرة + +44 +00:03:03,680 --> 00:03:09,440 +القيمة بالطبع للخروج الحقيقي، لأنه إذا قلنا القيمة + +45 +00:03:09,440 --> 00:03:13,520 +الحقيقية ستكون للخروج الحقيقي المضمون بالقيمة + +46 +00:03:13,520 --> 00:03:15,860 +الحقيقية + +47 +00:03:15,860 --> 00:03:19,400 +الحقيقية + +48 +00:03:19,400 --> 00:03:20,940 +الحقيقية + +49 +00:03:20,940 --> 00:03:21,420 +الحقيقية + +50 +00:03:21,420 --> 00:03:21,840 +الحقيقية + +51 +00:03:21,840 --> 00:03:24,820 +الحقيقية + +52 +00:03:24,820 --> 00:03:30,320 +الحقيقية + +53 +00:03:32,740 --> 00:03:40,500 +كما يمكننا أن نرى هنا، باعتبارنا، يجب أن نستخدم فقط + +54 +00:03:40,500 --> 00:03:47,300 +4000 ساعة عامة باعتبارنا، لكن باعتبار نفس الوضع، + +55 +00:03:47,300 --> 00:03:52,340 +نستخدم 4500 ساعة عامة، لذلك هذه هي الأولى + +56 +00:03:52,340 --> 00:04:01,100 +التغييرات التي هي تأثير مقارنة بقيمة خاصة خمس عشرة + +57 +00:04:01,100 --> 00:04:05,560 +ساعة على الواقع الهواتف + +58 +00:04:05,560 --> 00:04:11,100 +الخاصة + +59 +00:04:11,100 --> 00:04:15,300 +خمس عشرة ساعة على الواقع الهواتف الخاصة + +60 +00:04:15,300 --> 00:04:16,240 +ساعة على الواقع الهواتف الخاصة + +61 +00:04:16,240 --> 00:04:20,660 +ساعة على الواقع الهواتف الخاصة + +62 +00:04:20,660 --> 00:04:26,990 +الهواتف الخاصة. كل ساعة إضافية ستكون المقاومة + +63 +00:04:26,990 --> 00:04:31,470 +لهذه التغييرات، لذلك كما نستطيع أن نرى هذه هي + +64 +00:04:31,470 --> 00:04:34,670 +التغييرات الأولى التي هي الفرق بين هذين الاثنين. + +65 +00:04:34,670 --> 00:04:40,070 +وطبعاً، + +66 +00:04:40,070 --> 00:04:44,570 +باعتبارنا في المقابلة السابقة، قلنا أننا قد نكون + +67 +00:04:44,570 --> 00:04:51,180 +لدينا أسباب مختلفة التي قد تشرح هذه التغييرات. قلنا + +68 +00:04:51,180 --> 00:04:58,820 +أننا قد يكون لدينا عمالة أفضل أو عمالة أقل كفاءة. + +69 +00:04:58,820 --> 00:04:59,040 +أو + +70 +00:04:59,040 --> 00:05:00,220 +أو + +71 +00:05:00,220 --> 00:05:01,800 +أو + +72 +00:05:01,800 --> 00:05:02,400 +أو + +73 +00:05:02,400 --> 00:05:03,300 +أو + +74 +00:05:03,300 --> 00:05:10,800 +أو + +75 +00:05:10,800 --> 00:05:15,770 +هنا المعاملة أو الإنتاج كانت تستخدم فقط 0.4 ساعة + +76 +00:05:15,770 --> 00:05:20,130 +عملية، لكن الحقيقة كانت 0.45 ساعة، لذلك استخدموا + +77 +00:05:20,130 --> 00:05:24,570 +أكثر ساعة عملية من المتوقع، لذلك السبب الأول يمكن + +78 +00:05:24,570 --> 00:05:29,630 +أن يكون بسبب استخدام العاملين المقصودين، هذا واحد + +79 +00:05:29,630 --> 00:05:32,510 +من الأسباب، أو يمكن أن يكون واحد من الأسباب. ماذا + +80 +00:05:32,510 --> 00:05:34,830 +آخر؟ ماذا لدينا كسبب آخر؟ + +81 +00:05:39,320 --> 00:05:43,640 +Excellent. We said according to our analysis that + +82 +00:05:43,640 --> 00:05:47,360 +we might have a problem in our quality of the + +83 +00:05:47,360 --> 00:05:51,240 +direct materials. Therefore, poorer qualities or + +84 +00:05:51,240 --> 00:05:58,560 +less than the standard quality of the direct + +85 +00:05:58,560 --> 00:06:04,160 +materials could وهو ما جعلنا أو جعل العاملين يعملوا + +86 +00:06:04,160 --> 00:06:08,060 +المزيد من الوقت على المواد الخام لكي يصنعوا نفس + +87 +00:06:08,060 --> 00:06:15,100 +المعدلات، لذلك قد يكون بسبب جودة أقل للمواد الخام + +88 +00:06:15,100 --> 00:06:16,380 +المباشرة، ماذا آخر؟ + +89 +00:06:19,220 --> 00:06:22,480 +ممتاز، ربما يكون لدينا مشكلة في إصلاح المعاملة + +90 +00:06:22,480 --> 00:06:26,300 +نفسها. قلنا أن كل جهاز يحتاج إلى 0.4 ساعة عملية + +91 +00:06:26,300 --> 00:06:30,380 +للبرامج، ربما أداؤنا أو ربما دعنا نقول + +92 +00:06:30,380 --> 00:06:36,480 +أن المعاملة نفسها أو بناء المعاملة نفسها كانت + +93 +00:06:36,480 --> 00:06:40,700 +لديها مشاكل، ربما المقاومة الحقيقية كانت أكثر + +94 +00:06:40,700 --> 00:06:45,700 +من 0.4، ربما كذلك، ماذا آخر؟ ربما + +95 +00:06:45,700 --> 00:06:51,280 +يكون لدينا مشاكل في... ممتاز، في الوظيفة نفسها، ربما + +96 +00:06:51,280 --> 00:06:55,840 +الآلات ليست محافظة جيداً كما يجب أن تكون، لذلك + +97 +00:06:55,840 --> 00:07:00,440 +إذا لم تكن محافظة جيداً، لذلك ربما يستخدموا أكثر + +98 +00:07:00,440 --> 00:07:07,700 +ساعات لإنتاج جهاز واحد لأنهم لديهم مشاكل أو مشاكل + +99 +00:07:07,700 --> 00:07:11,540 +ميكانيكية وما إلى ذلك، لذلك كما يمكننا أن + +100 +00:07:11,540 --> 00:07:18,060 +نرى هنا، لدينا الكثير من الأسباب. بالتالي، بعد معرفة + +101 +00:07:18,060 --> 00:07:21,720 +هذه الانحرافات + +102 +00:07:21,720 --> 00:07:22,020 +الانحرافات + +103 +00:07:22,020 --> 00:07:23,120 +الانحرافات + +104 +00:07:23,120 --> 00:07:24,580 +الانحرافات + +105 +00:07:24,580 --> 00:07:28,140 +الانحرافات + +106 +00:07:28,140 --> 00:07:28,160 +الانحرافات + +107 +00:07:28,160 --> 00:07:34,900 +الانحرافات + +108 +00:07:34,900 --> 00:07:40,840 +الانحرافات corrective + +109 +00:07:40,840 --> 00:07:43,760 +actions, they need to make corrective actions after + +110 +00:07:43,760 --> 00:07:47,280 +this variance or after the knowledge of this + +111 +00:07:47,280 --> 00:07:50,880 +variance. Any questions? Of course, this is what, why + +112 +00:07:50,880 --> 00:07:55,300 +what we took in the last lecture. Now let us + +113 +00:07:55,300 --> 00:08:01,180 +consider what is the second cause. Yes, what would + +114 +00:08:01,180 --> 00:08:02,480 +be the second cause? + +115 +00:08:06,420 --> 00:08:11,420 +كما يمكننا أن نرى هنا، أول مسبب لتغيير المصادر + +116 +00:08:11,420 --> 00:08:12,040 +التجارية + +117 +00:08:12,040 --> 00:08:13,740 +التجارية + +118 +00:08:13,740 --> 00:08:15,080 +التجارية + +119 +00:08:15,080 --> 00:08:17,480 +التجارية + +120 +00:08:17,480 --> 00:08:17,880 +التجارية + +121 +00:08:17,880 --> 00:08:17,940 +التجارية + +122 +00:08:17,940 --> 00:08:21,760 +التجارية + +123 +00:08:21,760 --> 00:08:27,440 +التجارية + +124 +00:08:27,440 --> 00:08:35,800 +التجارية + +125 +00:08:40,170 --> 00:08:43,210 +excellent. excellent. Therefore, the second cause + +126 +00:08:43,210 --> 00:08:46,150 +would be the difference between the standard rate + +127 +00:08:46,150 --> 00:08:50,930 +which is the thirty dollars and the actual rate + +128 +00:08:50,930 --> 00:08:55,910 +which is the twenty-nine dollars. Therefore, this + +129 +00:08:55,910 --> 00:09:01,450 +difference between the standard rate and the + +130 +00:09:01,450 --> 00:09:06,430 +actual rate would + +131 +00:09:06,430 --> 00:09:08,070 +be called a spending + +132 +00:09:11,440 --> 00:09:20,900 +و بالطبع بقيمة واحد دولار، كما + +133 +00:09:20,900 --> 00:09:26,420 +يمكننا أن نرى هنا أننا + +134 +00:09:26,420 --> 00:09:31,540 +لدينا قيمة مختلفة أو قيمة عادية مختلفة عن القيمة + +135 +00:09:31,540 --> 00:09:38,280 +الحقيقية. كيف قمنا بتخطيط هذه القيمة؟ ما كانت طريقة + +136 +00:09:38,280 --> 00:09:45,390 +التخطيط لهذه القيمة؟ الـ 30 دولار و29 دولار، كيف + +137 +00:09:45,390 --> 00:09:49,630 +نخطط + +138 +00:09:49,630 --> 00:10:02,770 +السرعة؟ أو قيمة ساعة العمل أو قيمة مجموعات + +139 +00:10:02,770 --> 00:10:08,570 +المجموعات؟ كيف نخطط سرعة المصنع؟ + +140 +00:10:11,110 --> 00:10:16,270 +التي هي عدد التعامل مع المجموعات. عظيم. لذلك، هذا + +141 +00:10:16,270 --> 00:10:21,770 +العدد، مهما كان عدد المعاملات أو العدد الواقعي، تم + +142 +00:10:21,770 --> 00:10:29,530 +تخصيصه بإجمالي التعامل مع المجموعات بقيمة + +143 +00:10:29,530 --> 00:10:33,650 +عدد المجموعات. + +144 +00:10:37,000 --> 00:10:42,900 +بالطبع، للرقم الواقعي نستخدم كلفة المجموعات الواقعية ومعدل + +145 +00:10:42,900 --> 00:10:45,900 +المجموعات الواقعية + +146 +00:10:45,900 --> 00:10:45,980 +المجموعات الواقعية + +147 +00:10:45,980 --> 00:10:47,580 +المجموعات الواقعية + +148 +00:10:47,580 --> 00:10:49,060 +المجموعات الواقعية + +149 +00:10:49,060 --> 00:10:50,900 +المجموعات الواقعية + +150 +00:10:50,900 --> 00:10:51,080 +المجموعات الواقعية + +151 +00:10:51,080 --> 00:10:58,600 +المجموعات الواقعية way or + +152 +00:10:58,600 --> 00:11:01,320 +this is the method to calculate the rate, whether + +153 +00:11:01,320 --> 00:11:05,720 +it is the standard or the actual. Now, who can tell + +154 +00:11:05,720 --> 00:11:09,100 +me what would be the difference or what might be + +155 +00:11:09,100 --> 00:11:11,440 +the cause of this one-dollar difference or + +156 +00:11:11,440 --> 00:11:18,150 +spending difference. بعض منكم قد يقول إنه قد... أو + +157 +00:11:18,150 --> 00:11:19,530 +نحن + +158 +00:11:19,530 --> 00:11:20,030 +نحن + +159 +00:11:20,030 --> 00:11:22,230 +نحن + +160 +00:11:22,230 --> 00:11:22,690 +نحن + +161 +00:11:22,690 --> 00:11:23,250 +نحن + +162 +00:11:23,250 --> 00:11:24,630 +نحن + +163 +00:11:24,630 --> 00:11:36,830 +نحن + +164 +00:11:36,830 --> 00:11:42,400 +نتأكد؟ + +165 +00:11:42,400 --> 00:11:50,500 +نتأكد؟ + +166 +00:11:50,500 --> 00:11:54,920 +نتأكد؟ + +167 +00:11:54,920 --> 00:12:01,000 +نتأكد؟ + +168 +00:12:01,000 --> 00:12:06,950 +نتأكد؟ So some of you would say or might say that + +169 +00:12:06,950 --> 00:12:10,750 +this difference was because of this difference. + +170 +00:12:10,750 --> 00:12:20,650 +Correct? It is somewhat a realistic thing to say. + +171 +00:12:21,490 --> 00:12:24,590 +السبب هو أن الفرق بين عدد المجموعات من مبادرة + +172 +00:12:24,590 --> 00:12:29,150 +المعاملة سيغير أكثر مما يمكن أن يغير عدد + +173 +00:12:29,150 --> 00:12:30,870 +المجموعات من مبادرة المعاملة أكثر مما يمكن أن + +174 +00:12:30,870 --> 00:12:32,270 +يغير عدد المجموعات من مبادرة المعاملة أكثر من + +175 +00:12:32,270 --> 00:12:35,550 +الممكن أن يغير عدد المجموعات من مبادرة المعاملة + +176 +00:12:35,550 --> 00:12:42,230 +أكثر مما يمكن أن يغير عدد + +177 +00:12:42,230 --> 00:12:43,130 +يغير عدد المجموعات من مبادرة المعاملة أكثر من + +178 +00:12:43,130 --> 00:12:44,910 +الممكن أن يغير عدد المجموعات من مبادرة المعاملة + +179 +00:12:44,910 --> 00:12:47,130 +أكثر مما يمكن أن يغير عدد المجموعات من مبادرة + +180 +00:12:47,980 --> 00:12:54,500 +So how can we say or how can we be sure that the + +181 +00:12:54,500 --> 00:12:58,300 +difference between the standard rate and the + +182 +00:12:58,300 --> 00:13:03,000 +actual rate was not because only of the difference + +183 +00:13:03,000 --> 00:13:07,800 +between the standard and actual machine hours and + +184 +00:13:07,800 --> 00:13:13,910 +also the change in the cost pool itself. لتنا نعود + +185 +00:13:13,910 --> 00:13:20,190 +إلى المقالات. لتنا نعود إلى المقالات، كما نستطيع أن + +186 +00:13:20,190 --> 00:13:24,510 +نرى هنا، أعضاءنا + +187 +00:13:24,510 --> 00:13:28,870 +في + +188 +00:13:28,870 --> 00:13:39,270 +ساعات الآلات كان بمعدل 500 ساعة آلات، + +189 +00:13:39,270 --> 00:13:49,900 +صحيح؟ which is a 12.5% increase. Correct? + +190 +00:13:49,900 --> 00:13:58,940 +Therefore, it would be realistic to say that if we + +191 +00:13:58,940 --> 00:14:04,780 +had an increase by 500 machine hours or we had an + +192 +00:14:04,780 --> 00:14:11,780 +increase by 12.5% in machine hours. السعر المصمم + +193 +00:14:11,780 --> 00:14:15,380 +للتصنيع + +194 +00:14:15,380 --> 00:14:16,700 +المستقبلي + +195 +00:14:16,700 --> 00:14:20,260 +يزال + +196 +00:14:20,260 --> 00:14:20,580 +يزال + +197 +00:14:20,580 --> 00:14:22,020 +يزال + +198 +00:14:22,020 --> 00:14:22,420 +يزال + +199 +00:14:22,420 --> 00:14:29,300 +يزال + +200 +00:14:33,850 --> 00:14:41,770 +وهو الواقعي بينما كما توقع كان 120000 وهو فرق... + +201 +00:14:41,770 --> 00:15:01,670 +وهو فرق بقيمة 10500$ وهو تقريباً 8.75% زيادة. لذلك، + +202 +00:15:02,590 --> 00:15:09,410 +الزيادة في الساعات الآلية لم تكن أولاً أو لم تكن + +203 +00:15:09,410 --> 00:15:17,810 +أول سبب للتغيير في التكاليف + +223 +00:16:53,120 --> 00:16:54,000 +اللي كانت تتغير في الساعات اللي كانت تتغير في + +224 +00:16:54,000 --> 00:16:54,300 +الساعات اللي كانت تتغير في الساعات اللي كانت تتغير + +225 +00:16:54,300 --> 00:16:54,380 +في الساعات اللي كانت تتغير في الساعات اللي كانت + +226 +00:16:54,380 --> 00:16:55,000 +تتغير في الساعات اللي كانت تتغير في الساعات اللي + +227 +00:16:55,000 --> 00:16:55,380 +كانت تتغير في الساعات اللي كانت تتغير في الساعات + +228 +00:16:55,380 --> 00:16:55,400 +اللي كانت تتغير في الساعات اللي كانت تتغير في + +229 +00:16:55,400 --> 00:16:55,760 +الساعات اللي كانت تتغير في الساعات اللي كانت تتغير + +230 +00:16:55,760 --> 00:16:58,480 +في الساعات اللي كان ولكن كما يمكننا أن نرى هنا، هذا + +231 +00:16:58,480 --> 00:17:04,860 +ليس الحال. لدينا اتصالين مختلفين. لدينا زيادة في + +232 +00:17:04,860 --> 00:17:11,620 +الساعة الهوائية بـ 12.5%. وفقًا لفهمنا لقيم + +233 +00:17:11,620 --> 00:17:15,970 +التغيير المستخدم، سنحصل على أو سنحصل على أتمنى نفس + +234 +00:17:15,970 --> 00:17:19,230 +التغيير أو تغيير البرمجة في تجارب التصنيع + +235 +00:17:19,230 --> 00:17:23,170 +التجاربية التجاربية تجارب التجاربية تجارب + +236 +00:17:23,170 --> 00:17:25,010 +التجاربية تجارب التجاربية تجارب التجاربية تجارب + +237 +00:17:25,010 --> 00:17:25,470 +التجاربية تجارب التجاربية تجارب التجاربية تجارب + +238 +00:17:25,470 --> 00:17:25,490 +التجاربية تجارب التجاربية تجارب التجاربية تجارب + +239 +00:17:25,490 --> 00:17:35,770 +التجاربية تجارب التجاربية تجارب التجاربية تجارب + +240 +00:17:35,770 --> 00:17:41,030 +التجاربية تجارب ال + +241 +00:17:42,410 --> 00:17:48,310 +ماذا يعني هذا التغيير؟ لذلك، كمية المجموعات تزداد، + +242 +00:17:48,310 --> 00:17:51,430 +كمية المجموعات تزداد من مبادرة المجموعات أو + +243 +00:17:51,430 --> 00:17:53,070 +المدارس المدارس المدارس المدارس المدارس المدارس + +244 +00:17:53,070 --> 00:17:55,350 +المدارس المدارس المدارس المدارس المدارس المدارس + +245 +00:17:55,350 --> 00:17:56,330 +المدارس المدارس المدارس المدارس المدارس المدارس + +246 +00:17:56,330 --> 00:17:57,730 +المدارس المدارس المدارس المدارس المدارس المدارس + +247 +00:17:57,730 --> 00:17:58,070 +المدارس المدارس المدارس المدارس المدارس المدارس + +248 +00:17:58,070 --> 00:17:58,770 +المدارس المدارس المدارس المدارس المدارس المدارس + +249 +00:17:58,770 --> 00:18:04,470 +المدارس المدارس المدارس المدارس المدارس المدارس + +250 +00:18:04,470 --> 00:18:10,130 +المدارس + +251 +00:18:10,130 --> 00:18:13,970 +المتوقع أن يكون هناك زيادة في تجارب التصنيع + +252 +00:18:13,970 --> 00:18:18,570 +التجاربي بـ 12.5% لأن هذه تجارب التصنيع التجاربية + +253 +00:18:18,570 --> 00:18:19,830 +تجاربي تجاربي تجاربي تجاربي تجاربي تجاربي تجاربي + +254 +00:18:19,830 --> 00:18:21,350 +تجاربي تجاربي تجاربي تجاربي تجاربي تجاربي تجاربي + +255 +00:18:21,350 --> 00:18:23,110 +تجاربي تجاربي تجاربي تجاربي تجاربي تجاربي تجاربي + +256 +00:18:23,110 --> 00:18:24,890 +تجاربي تجاربي تجاربي تجاربي تجاربي تجاربي تجاربي + +257 +00:18:24,890 --> 00:18:25,130 +تجاربي تجاربي تجاربي تجاربي تجاربي تجاربي تجاربي + +258 +00:18:25,130 --> 00:18:25,870 +تجاربي تجاربي تجاربي تجاربي تجاربي تجاربي تجاربي + +259 +00:18:25,870 --> 00:18:37,770 +تجاربي تجاربي + +260 +00:18:38,340 --> 00:18:45,220 +لدينا مسبب آخر، مسبب أو مسبب لديه التغيير بين + +261 +00:18:45,220 --> 00:18:54,960 +130500 و120000 دولار. لذلك هذا سيكون تجارب التغيير + +262 +00:18:54,960 --> 00:19:05,360 +لذلك إذا في مجلسنا نعطيك سؤال: اشرح ما يعنيه تجارب + +263 +00:19:05,360 --> 00:19:05,940 +التغيير. + +264 +00:19:10,010 --> 00:19:17,550 +for instance if + +265 +00:19:17,550 --> 00:19:27,530 +the change or the percentage change in the and + +266 +00:19:27,530 --> 00:19:32,710 +let us say if .. if we had a question as follows: + +267 +00:19:32,710 --> 00:19:36,050 +explain the spending variance. + +268 +00:19:39,430 --> 00:19:48,070 +و تشرح ما هي السببات للتغيير المالي للتغيير + +269 +00:19:48,070 --> 00:19:52,230 +المالي للتغيير المالي. Therefore, you need first of + +270 +00:19:52,230 --> 00:19:57,850 +all to state that some would understand the + +271 +00:19:57,850 --> 00:20:02,270 +spending variance as the change or it might cause + +272 +00:20:02,270 --> 00:20:05,270 +or it might be because of the change in the number + +273 +00:20:05,270 --> 00:20:08,840 +of units of the allocation base. بالطبع، هذا قد يكون + +274 +00:20:08,840 --> 00:20:13,940 +صحيحًا إذا كانت المقالات متشابهة، لكن إذا لم تكن + +275 +00:20:13,940 --> 00:20:19,300 +المقالات متشابهة، فهو ليس فقط بسبب التغيير في عدد + +276 +00:20:19,300 --> 00:20:22,060 +المجموعات من مجموعة الـ Allocation Base، بل أيضًا + +277 +00:20:22,060 --> 00:20:28,480 +لدينا اختلاف، لدينا اختلاف بين مجموعة الـ Standard + +278 +00:20:28,480 --> 00:20:31,740 +Cost Pool ومجموعة الـ Actual Cost Pool. + +279 +00:20:35,430 --> 00:20:40,220 +This cost pool consists of what؟ لتفهم الآن ماذا + +280 +00:20:40,220 --> 00:20:43,880 +يعني بـ Spending Variance، نقول أن الـ Spending + +281 +00:20:43,880 --> 00:20:49,420 +Variance ليس أو لا تعتبرها فقط بسبب التغيير في عدد + +282 +00:20:49,420 --> 00:20:53,460 +المجموعات من مجموعات الـ Allocation Base، وليس بسبب + +283 +00:20:53,460 --> 00:20:57,380 +تغيير + +284 +00:20:57,380 --> 00:21:02,460 +بين عدد المجموعات والمجموعات التي كانت تعتبر في + +285 +00:21:02,460 --> 00:21:05,260 +عدد مجموعات الهواتف التي كانت تعتبر في عدد مجموعات + +286 +00:21:05,260 --> 00:21:06,440 +الهواتف التي كانت تعتبر في عدد المجموعات التي كانت + +287 +00:21:06,440 --> 00:21:06,800 +تعتبر في عدد المجموعات التي كانت تعتبر في عدد + +288 +00:21:06,800 --> 00:21:07,140 +المجموعات التي كانت تعتبر في عدد المجموعات التي + +289 +00:21:07,140 --> 00:21:07,780 +كانت تعتبر في عدد المجموعات التي كانت تعتبر في عدد + +290 +00:21:07,780 --> 00:21:10,540 +المجموعات التي كانت تعتبر المحطة هنا التي + +291 +00:21:10,540 --> 00:21:17,980 +كانت تستخدم لتخطيط رقمها تتكون من ماذا؟ + +292 +00:21:17,980 --> 00:21:25,240 +بالطبع أسعار المحطة، لكن هذا محطة محطة يعني أن + +293 +00:21:25,240 --> 00:21:30,200 +لدينا أشياء مختلفة من مصنع. محطة محطة محطة محطة + +294 +00:21:30,200 --> 00:21:33,340 +محطة محطة + +295 +00:21:38,920 --> 00:21:45,180 +could consist of the following: could consist of + +296 +00:21:45,180 --> 00:21:50,800 +let us say indirect materials; could consist of + +297 +00:21:50,800 --> 00:21:54,480 +indirect labor; could consist, for instance, of + +298 +00:21:55,590 --> 00:22:00,370 +الإلكترونية وما إلى ذلك. لذلك كما نستطيع أن نرى هنا + +299 +00:22:00,370 --> 00:22:06,910 +لسنا نتكلم عن فقط أحد الأشياء بالطبع، ولكننا نتكلم + +300 +00:22:06,910 --> 00:22:11,750 +عن أشياء مختلفة بالطبع. لذلك كيف نحصل على تخطيط + +301 +00:22:11,750 --> 00:22:20,950 +المحطة باعتبار المقدمة من كل أشياء ومضيفها بقيمة + +302 +00:22:20,950 --> 00:22:28,140 +هذا الأشياء. and this goes for all of these items. + +303 +00:22:28,140 --> 00:22:35,820 +correct? + +304 +00:22:36,780 --> 00:22:42,160 +إذا .. إذا كنت .. إذا كنت أسألك الآن، ما هي السبب + +305 +00:22:42,160 --> 00:22:47,300 +في الحصول على تغيير التضايع؟ بالطبع، قلنا بأن + +306 +00:22:47,300 --> 00:22:54,160 +تغيير التضايع سيحدث إذا كان لدينا عدد معدل مختلف + +307 +00:22:54,160 --> 00:23:02,150 +عن عدد حقيقي. و بالطبع، بالنسبة للتغيير في عدد + +308 +00:23:02,150 --> 00:23:04,730 +المجموعات من مجموعات الـ Allocation Base، لأنه كما + +309 +00:23:04,730 --> 00:23:09,970 +شهدنا باعتبارنا أن التغيير في ساعات الشركات لم + +310 +00:23:09,970 --> 00:23:15,490 +يكن فقط السبب في التغيير في السبب في المصادر + +311 +00:23:15,490 --> 00:23:16,230 +التجارية التجارية التجارية التجارية التجارية + +312 +00:23:16,230 --> 00:23:16,590 +التجارية التجارية التجارية التجارية التجارية + +313 +00:23:16,590 --> 00:23:18,750 +التجارية التجارية التجارية التجارية التجارية + +314 +00:23:18,750 --> 00:23:18,770 +التجارية التجارية التجارية التجارية التجارية + +315 +00:23:18,770 --> 00:23:19,290 +التجارية التجارية التجارية التجارية التجارية + +316 +00:23:19,290 --> 00:23:19,670 +التجارية التجارية التجارية التجارية التجارية + +317 +00:23:19,670 --> 00:23:23,470 +التجارية + +318 +00:23:24,620 --> 00:23:28,100 +therefore, if .. if .. if I'm asking now, what are + +319 +00:23:28,100 --> 00:23:30,400 +the different reasons, or what are the different + +320 +00:23:30,400 --> 00:23:35,420 +causes of a spending variance? So what do you think + +321 +00:23:35,420 --> 00:23:38,660 +might be the causes or reasons of a .. of a + +322 +00:23:38,660 --> 00:23:46,400 +spending variance? What do you think? Yes? + +323 +00:23:46,400 --> 00:23:51,460 +آه، the cost pool, yes? + +324 +00:23:55,630 --> 00:24:00,130 +نحن نستخدم الـ Flexible Budget Variance ونستخدم + +325 +00:24:00,130 --> 00:24:06,470 +تفاصيل هذه التفاصيل ونستخدم تفاصيل هذه التفاصيل + +326 +00:24:06,470 --> 00:24:07,210 +ونستخدم تفاصيل هذه التفاصيل ونستخدم تفاصيل هذه + +327 +00:24:07,210 --> 00:24:08,750 +التفاصيل ونستخدم تفاصيل هذه التفاصيل ونستخدم + +328 +00:24:08,750 --> 00:24:11,250 +تفاصيل هذه التفاصيل ونستخدم تفاصيل هذه التفاصيل + +329 +00:24:11,250 --> 00:24:11,430 +ونستخدم تفاصيل هذه التفاصيل ونستخدم تفاصيل هذه + +330 +00:24:11,430 --> 00:24:11,530 +تفاصيل هذه التفاصيل ونستخدم تفاصيل هذه التفاصيل + +331 +00:24:11,530 --> 00:24:12,990 +ونستخدم تفاصيل هذه التفاصيل ونستخدم تفاصيل هذه + +332 +00:24:12,990 --> 00:24:16,150 +التفاصيل ونستخدم تفاصيل هذه التفاصيل + +333 +00:24:20,480 --> 00:24:24,140 +ويمكن أن يكون لدينا أسعار، بالطبع باعتبار + +334 +00:24:24,140 --> 00:24:30,120 +مختلفة. هذه المختلفة ستكون مفيدة، صحيح؟ لأن + +335 +00:24:30,120 --> 00:24:36,300 +لدينا عدد معدل أقل من العدد الحقيقي، لهذا السبب + +336 +00:24:36,300 --> 00:24:39,120 +سيكون لدينا فرق مفيد. + +337 +00:24:40,970 --> 00:24:45,450 +الواقع هو أقل من قيمة المعاملة 30 دولار التي هي + +338 +00:24:45,450 --> 00:24:50,070 +قيمة المعاملة أكثر من قيمة الـ 29 دولار، لذلك + +339 +00:24:50,070 --> 00:24:53,210 +يمكننا أن نحصل على تغيير مفيد هنا، تغيير مفيد + +340 +00:24:53,210 --> 00:24:59,670 +للبيع. لذلك قصة رقم واحدة يمكن أن يكون أن سعر + +341 +00:25:04,490 --> 00:25:09,070 +الأشياء المختلفة الموجودة في مصفحة الهواتف ومصفحة + +342 +00:25:09,070 --> 00:25:11,150 +الهواتف المصفحة المصفحة المصفحة المصفحة المصفحة + +343 +00:25:11,150 --> 00:25:12,930 +المصفحة المصفحة المصفحة المصفحة المصفحة المصفحة + +344 +00:25:12,930 --> 00:25:13,650 +المصفحة المصفحة المصفحة المصفحة المصفحة المصفحة + +345 +00:25:13,650 --> 00:25:13,730 +المصفحة المصفحة المصفحة المصفحة المصفحة المصفحة + +346 +00:25:13,730 --> 00:25:14,770 +المصفحة المصفحة المصفحة المصفحة المصفحة المصفحة + +347 +00:25:14,770 --> 00:25:17,310 +المصفحة المصفحة المصفحة المصفحة المصفحة المصفحة + +348 +00:25:17,310 --> 00:25:26,230 +المصفحة المصفحة المصفح + +349 +00:25:27,470 --> 00:25:33,390 +كانت ليست 0.01، كانت 0.09. لذلك كما يمكننا أن نرى + +350 +00:25:33,390 --> 00:25:39,370 +هنا السعر الحقيقي كان أقل من السعر المتوقع. على + +351 +00:25:39,370 --> 00:25:44,010 +سبيل المثال، سعر العمل المدير نحن قررنا أو سعر + +352 +00:25:44,010 --> 00:25:49,860 +العمل المدير نحن قررنا أو توقعنا الساعة التجارية + +353 +00:25:49,860 --> 00:25:56,060 +التجارية التجارية التجارية تجارية تجارية تجارية + +354 +00:25:56,060 --> 00:25:56,120 +تجارية تجارية تجارية تجارية تجارية تجارية تجارية + +355 +00:25:56,120 --> 00:25:57,540 +تجارية تجارية تجارية تجارية تجارية تجارية تجارية + +356 +00:25:57,540 --> 00:26:00,680 +تجارية تجارية تجارية تجارية تجارية تجارية تجارية + +357 +00:26:00,680 --> 00:26:02,940 +تجارية تجارية تجارية تجارية تجارية تجارية تجارية + +358 +00:26:02,940 --> 00:26:04,470 +تجارية تجارية تجارية تجارية تجارية تجارية أو كقيمة + +359 +00:26:04,470 --> 00:26:10,370 +لوقت عمل عمل مباشر، ولكنها أقل من 30 دولار أو 29.5 + +360 +00:26:10,370 --> 00:26:13,430 +أو 29 دولارًا. على سبيل المثال، المواد المستخدمة + +361 +00:26:13,430 --> 00:26:14,250 +المستخدمة المستخدمة المستخدمة المستخدمة المستخدمة + +362 +00:26:14,250 --> 00:26:16,410 +المستخدمة المستخدمة المستخدمة المستخدمة المستخدمة + +363 +00:26:16,410 --> 00:26:17,790 +المستخدمة المستخدمة المستخدمة المستخدمة المستخدمة + +364 +00:26:17,790 --> 00:26:20,170 +المستخدمة المستخدمة المستخدمة المستخدمة المستخدمة + +365 +00:26:20,170 --> 00:26:20,750 +المستخدمة المستخدمة المستخدمة المستخدمة المستخدمة + +366 +00:26:20,750 --> 00:26:21,470 +المستخدمة المستخدمة المستخدمة المستخدمة المستخدمة + +367 +00:26:21,470 --> 00:26:30,570 +المستخدمة المستخدمة المستخدمة المستخدمة + +368 +00:26:30,570 --> 00:26:35,960 +المست الحصول على مستخدم مستخدم مفيد هو الحصول على + +369 +00:26:35,960 --> 00:26:40,340 +أسعار أفضل من ما يتوقع من خلال محطة المحطة نفسها. + +370 +00:26:40,560 --> 00:26:48,000 +لذلك، أسعار الأشياء الوحيدة one or all of the + +371 +00:26:48,000 --> 00:26:51,000 +individual items within the cost pool could be + +372 +00:26:51,000 --> 00:26:54,440 +less than expected. Of course, if it is unfavorable, + +373 +00:26:54,440 --> 00:26:58,200 +it would be quite the opposite; that means that the + +374 +00:26:58,200 --> 00:27:03,240 +actual would be more than what was expected or the + +375 +00:27:03,240 --> 00:27:07,790 +standard prices. correct. Therefore, this is the first + +376 +00:27:07,790 --> 00:27:11,490 +reason for our spending variance. What is the + +377 +00:27:11,490 --> 00:27:13,910 +second reason? What do you think is the second + +378 +00:27:13,910 --> 00:27:14,550 +reason? Yes. + +379 +00:27:19,670 --> 00:27:25,230 +هو نفس الشيء، قلنا إن الانتاج هو بسبب الاختلاف أو + +380 +00:27:25,230 --> 00:27:28,370 +الاختلاف في السعر بين السعر الحقيقي والسعر + +381 +00:27:28,370 --> 00:27:34,750 +المتوقع. بالطبع، هذا واحد من تفسيرات هذا السبب، على + +382 +00:27:34,750 --> 00:27:39,370 + سبيل المثال، نحن نتحدث في .. في .. في .. في .. + +383 +00:27:39,370 --> 00:27:45,130 +بسيطة، دعنا نقول، أو بطريقة أفضل، نغلق المصادر وما + +384 +00:27:45,130 --> 00:27:50,250 +إلى ذلك، جميع التفسيرات التي أخذناها باعتبارها مقارنة + +385 +00:27:50,250 --> 00:27:57,150 +المادة المباشرة المباشرة المباشرة + +386 +00:27:57,150 --> 00:27:59,430 +المباشرة المباشرة المباشرة المباشرة المباشرة + +387 +00:27:59,430 --> 00:28:00,670 +المباشرة المباشرة المباشرة المباشرة المباشرة + +388 +00:28:00,670 --> 00:28:01,050 +المباشرة المباشرة المباشرة المباشرة المباشرة + +389 +00:28:01,050 --> 00:28:01,450 +المباشرة المباشرة المباشرة المباشرة المباشرة + +390 +00:28:01,450 --> 00:28:03,970 +المباشرة المباشرة المباشرة المباشرة المباشرة + +391 +00:28:03,970 --> 00:28:06,850 +المباشرة المباشرة المباشرة المباشرة المباشرة + +392 +00:28:06,850 --> 00:28:12,110 +المباشرة المباشرة المباشرة المباشرة المباشرة + +393 +00:28:12,110 --> 00:28:16,350 +المباشرة المباشرة المباشرة المباشرة المباشرة + +394 +00:28:16,350 --> 00:28:18,450 +المباشرة + +395 +00:28:19,610 --> 00:28:27,150 +أن كمية هذه الأشياء المختلفة هي مرتبطة بالكمية من + +396 +00:28:27,150 --> 00:28:32,250 +مبادرة المشاركة، صحيح؟ لأن باعتبار مبادرة المشاركة + +397 +00:28:32,250 --> 00:28:37,110 +المتوقعة، باعتبار مقررات مبادرة المشاركة، قلنا أن + +398 +00:28:37,110 --> 00:28:42,790 +كل ساعة المشاركة ستستخدم على سبيل المثال 10 كيلو + +399 +00:28:42,790 --> 00:28:47,110 +واط أو 1 كيلوواط من الطاقة. لذلك ساعة مشاركة + +400 +00:28:47,110 --> 00:28:53,870 +واحدة ستستخدم أكثر من 1 كيلوواط من الطاقة، والتي + +401 +00:28:53,870 --> 00:29:02,630 +تكلفة، على سبيل المثال، 0.1 دولار. لذلك، نحن نعتبر + +402 +00:29:02,630 --> 00:29:07,110 +محطة الطاقة باعتبار 1 كيلوواط المزيد من 0.1 + +403 +00:29:07,110 --> 00:29:14,590 +دولار. هذا يعني أن كل ساعة البرامج تكلفنا 0.1 + +404 +00:29:14,590 --> 00:29 + +445 +00:31:42,300 --> 00:31:48,360 +would have a favorable spending variance, correct? + +446 +00:31:48,360 --> 00:31:53,180 +مش احنا حكينا هلأ الآن، بدنا نحكي بالعربي هنا، أنا + +447 +00:31:53,180 --> 00:31:56,040 +شايفكم، فبالتالي + +448 +00:31:58,220 --> 00:32:02,260 +الآن حكينا الـ spending variance هي متعلقة بها + +449 +00:32:02,260 --> 00:32:07,800 +بحاجتين، يعني في بعض منا ممكن ييجي يحكي أن والله الـ + +450 +00:32:07,800 --> 00:32:10,520 +spending variance أنا أصلاً موجود عندي لأنه أنا في + +451 +00:32:10,520 --> 00:32:12,760 +النهاية حسبت الدولار هذا بناءً على، بناءً على + +452 +00:32:12,760 --> 00:32:15,400 +الفرق ما بين الـ standard rate و ما بين الـ actual + +453 +00:32:15,400 --> 00:32:18,700 +rate، واحنا عارفين أن الـ rate بينحسب بناءً على + +454 +00:32:18,700 --> 00:32:21,840 +حاجتين كمان، بناءً على الـ cost pool و بناءً على + +455 +00:32:21,840 --> 00:32:25,130 +number of units of the allocation base، تمام هيك؟ + +456 +00:32:25,130 --> 00:32:29,890 +فبالتالي الآن بكل بساطة ممكن أي واحد ييجي يحكي + +457 +00:32:29,890 --> 00:32:33,730 +للاختلاف هنا اللي هو الاختلاف الدولار هنا هو بسبب + +458 +00:32:33,730 --> 00:32:36,470 +يا إما الـ cost pool يا إما number of units of the + +459 +00:32:36,470 --> 00:32:39,770 +allocation base، صح؟ يعني رجعنا برضه أن السبب هنا + +460 +00:32:39,770 --> 00:32:43,630 +لإيش؟ لسببين، لأ أنا بدي أحاول أخلي إيش؟ لسبب واحد + +461 +00:32:44,260 --> 00:32:48,020 +فبالتالي ممكن أي واحد ييجي يحكي لي أن والله هل هو + +462 +00:32:48,020 --> 00:32:51,140 +فعلاً الدولار هذا كان فقط بسبب الـ number of units + +463 +00:32:51,140 --> 00:32:54,440 +ولا بسبب الاثنين ولا بسبب واحد فيهم زي ما احنا + +464 +00:32:54,440 --> 00:32:57,620 +شفنا أول حاجة في الـ efficiency variance كان في + +465 +00:32:57,620 --> 00:33:01,770 +عندي اختلاف في الـ machine hours، صح؟ فبالتالي بلا شك + +466 +00:33:01,770 --> 00:33:04,090 +أنا عارف أنه كان في عندي اختلاف في number of units + +467 +00:33:04,090 --> 00:33:06,050 +of the allocation base لأنه بناءً على الـ standard + +468 +00:33:06,050 --> 00:33:09,050 +rate أخدت الـ standard number of units of the + +469 +00:33:09,050 --> 00:33:12,110 +allocation base اللي هي الـ 4000، ولكن بالنسبة للـ + +470 +00:33:12,110 --> 00:33:14,550 +actual rate أنا أخدت الـ … اللي هو الـ actual + +471 +00:33:14,550 --> 00:33:16,270 +number of units of the allocation base اللي هي الـ + +472 +00:33:16,270 --> 00:33:22,750 +4500، فبالتالي بلا شك الـ 1 دولار فرق هذه هي … هي + +473 +00:33:22,750 --> 00:33:28,210 +أحد أسبابها اللي هو الاختلاف ما بين الـ 4000 و 4500 + +474 +00:33:29,510 --> 00:33:33,390 +تمام؟ لكن أنا الآن بدي أجي أبين سبب آخر غير + +475 +00:33:33,390 --> 00:33:36,870 +الاختلاف ما بين الـ 4000 والـ 4500، + +476 +00:33:36,870 --> 00:33:40,690 +تمام هيك؟ فبالتالي إيجينا حكينا وإيجينا … فرجينا + +477 +00:33:40,690 --> 00:33:45,550 +أنه أنا فعلاً في عندي أثر ثاني في الاختلاف ما بين + +478 +00:33:45,550 --> 00:33:49,790 +الـ 130500 و120000، لأن هذه عبارة عن تكاليف، شاملة، + +479 +00:33:49,790 --> 00:33:52,470 +تكاليف متغيرة، صح ولا لأ؟ فبالتالي بناءً على + +480 +00:33:52,470 --> 00:33:56,150 +مفهومنا للتكاليف المتغيرة، لازم يكون عندي الاختلاف + +481 +00:33:56,150 --> 00:34:00,490 +أو نسبة الاختلاف في التكلفة مساوية لنسبة الاختلاف + +482 +00:34:00,490 --> 00:34:04,170 +وين؟ في عدد الوحدات بالنسبة للـ allocation base + +483 +00:34:04,170 --> 00:34:07,850 +بالنسبة لعدد وحدات المنتجة مثلاً، فبالتالي هل الكلام + +484 +00:34:07,850 --> 00:34:10,910 +هذا كان صحيح؟ أنا زادت عندي الـ machine hours by + +485 +00:34:10,910 --> 00:34:16,110 +500 machine hours by a percentage of 12.5%، لكن هل + +486 +00:34:16,110 --> 00:34:20,930 +أنا فعلاً كان في عندي زيادة في التكلفة بـ 12.5%؟ لأ + +487 +00:34:20,930 --> 00:34:28,110 +كانت 8.75%، يعني كان عندي أنا زيادة بـ 12.5% عدد + +488 +00:34:28,110 --> 00:34:30,980 +وحدات، اللي هو الـ number of units of the allocation + +489 +00:34:30,980 --> 00:34:33,120 +base اللي هي الـ machine hours أو عدد ساعات عمل + +490 +00:34:33,120 --> 00:34:38,340 +الآلات، ولكن هل كان هناك مقابلها زيادة بـ 12.5% في + +491 +00:34:38,340 --> 00:34:42,260 +التكلفة؟ من المفترض أن يكون فعلاً، لأن هذا هو مفهوم + +492 +00:34:42,260 --> 00:34:46,140 +الـ variable expenses، فبالتالي من الكلام هذا، من عدم + +493 +00:34:46,140 --> 00:34:50,460 +التطابق هذا باجي بعرف أنه أنا هناك إيش؟ أثر آخر، سبب + +494 +00:34:50,460 --> 00:34:56,300 +آخر على التغير من اللي هو الـ 130500 والـ 120000، وكذلك + +495 +00:34:56,300 --> 00:34:59,810 +أنا بعرف أنه favorable variance، حتى لأنه مش أنا + +496 +00:34:59,810 --> 00:35:03,690 +المفروض يكون في عندي زيادة هنا بـ 12.5، لكن كانت أقل + +497 +00:35:03,690 --> 00:35:06,890 +من 12.5، إيش معناتها؟ معناته أنه راح يكون في عندي + +498 +00:35:06,890 --> 00:35:10,610 +favorable spending variance على طول مباشرة، تمام + +499 +00:35:10,610 --> 00:35:11,630 +هيك؟ + +500 +00:35:14,000 --> 00:35:16,180 +مدام أنا عارف أنه مش الـ number of units of the + +501 +00:35:16,180 --> 00:35:18,440 +allocation base هي السبب الوحيد، يعني أنا في عندي + +502 +00:35:18,440 --> 00:35:20,960 +سبب ثاني، الـ cost pool، واحنا حكينا أن الـ cost pool + +503 +00:35:20,960 --> 00:35:24,580 +هو عبارة عن عدة items، عدة أمور أو عدة تكاليف + +504 +00:35:24,580 --> 00:35:27,760 +مختلفة، زي ما شفنا ممكن يكون indirect materials، + +505 +00:35:27,760 --> 00:35:30,840 +indirect labor، or the electricity and so on and + +506 +00:35:30,840 --> 00:35:34,210 +maintenance and so on، طبعاً أنا كيف حسبت الـ cost + +507 +00:35:34,210 --> 00:35:37,070 +pool؟ هي عبارة عن الـ quantity، لا الـ item هذه في الـ + +508 +00:35:37,070 --> 00:35:40,430 +price، لا الـ item هذه، تمام؟ فبالتالي أول سبب حكينا + +509 +00:35:40,430 --> 00:35:43,190 +أن والله … والله ممكن يكون في عندي المشكلة وين؟ في الـ + +510 +00:35:43,190 --> 00:35:46,010 +price، أنا والله كنت بتوقع الـ price مثلاً عشرة دولار، + +511 +00:35:46,010 --> 00:35:49,030 +كان تسعة دولار بالنسبة للـ materials، فبالتالي بلا + +512 +00:35:49,030 --> 00:35:51,950 +شك راح يكون في عندي الـ cost pool إيش ماله؟ الحقيقي + +513 +00:35:51,950 --> 00:35:55,050 +أقل من المتوقع، فبالتالي راح يكون في عندي اللي هو + +514 +00:35:55,050 --> 00:35:57,430 +favorable spending variance، this is one of the + +515 +00:35:57,430 --> 00:36:01,380 +reasons، تمام هيك؟ وهذا الكلام بيمشي مع كل الـ items + +516 +00:36:01,380 --> 00:36:04,000 +اللي موجودين في الـ variable manufacturing overhead، + +517 +00:36:04,000 --> 00:36:08,440 +لكن الآن بالنسبة لها اللي هو أمر مهم جداً أنه نفهمه، + +518 +00:36:08,440 --> 00:36:12,740 +وطبعاً اللي بيكون فاهم اللي هو كيفية تخصيص + +519 +00:36:12,740 --> 00:36:14,940 +التكاليف اللي احنا حكينا فيها في cost accounting + +520 +00:36:14,940 --> 00:36:19,060 +one، وبدأنا برضه كذلك في الحديث عنها، واتحدثنا عنها + +521 +00:36:19,060 --> 00:36:21,580 +في بداية اللي هو الـ cost accounting two، رح ييجي + +522 +00:36:21,580 --> 00:36:27,060 +يفهم الموضوع هذا من غير أي مشاكل، فبالتالي إيش الأثر + +523 +00:36:27,060 --> 00:36:30,460 +التالي في الـ cost pool، أو إيش المسبب، أو خلينا نيجي + +524 +00:36:30,460 --> 00:36:35,580 +نحكي اللي بيأثر، أو ما هي السبب الذي … الذي يمكن + +525 +00:36:35,580 --> 00:36:39,360 +أن يؤثر على التكاليف هذه؟ بكل بساطة أنا عندي، احنا + +526 +00:36:39,360 --> 00:36:43,420 +حكينا أنه هذه عبارة عن إيش؟ تكاليف متغيرة، يعني + +527 +00:36:43,420 --> 00:36:46,500 +التغير في عدد الوحدات بالنسبة للـ number of units + +528 +00:36:46,500 --> 00:36:48,600 +of the allocation base اللي هي هنا عدد ساعات عمل + +529 +00:36:48,600 --> 00:36:52,380 +الآلات، بلا شك رح يأثر في الـ quantity، صح ولا لا؟ + +530 +00:36:52,380 --> 00:36:57,720 +لأن ساعة عمل غير عن عشر ساعات عمل آلات، صح؟ يعني + +531 +00:36:57,720 --> 00:37:01,280 +بالنسبة للـ electricity، لو أنا استخدمت ساعة عمل + +532 +00:37:01,280 --> 00:37:05,460 +آلة واحدة، هل نفس الـ electricity راح تاخد مني إذا + +533 +00:37:05,460 --> 00:37:08,810 +أنا استخدمت مئة ساعة عمل آلة؟ لو أنا استخدمت ألف + +534 +00:37:08,810 --> 00:37:11,790 +ساعة عمل آلة، بلا شك إذا الأولى زادت الثانية، راح + +535 +00:37:11,790 --> 00:37:14,330 +تزيد، هذه الـ Variable Manufacturing Overhead، هذه + +536 +00:37:14,330 --> 00:37:18,290 +مفهوم التكاليف المتغيرة، صح ولا لأ؟ فبالتالي بكل + +537 +00:37:18,290 --> 00:37:21,710 +بساطة، إذا أنا كان في عندي Favorable Variance، إيش + +538 +00:37:21,710 --> 00:37:24,330 +معناته هذا الكلام؟ معناته أنه كان في عندي + +539 +00:37:24,330 --> 00:37:29,560 +efficiency in the use of the different items within + +540 +00:37:29,560 --> 00:37:32,340 +the variable manufacturing overhead cost pool، يعني + +541 +00:37:32,340 --> 00:37:36,780 +كان في عندي كفاءة في استخدام هذه التكاليف، طبعاً كيف + +542 +00:37:36,780 --> 00:37:41,600 +هذه الكفاءة بتصير؟ أنه بكل بساطة احنا متوقعين زي ما + +543 +00:37:41,600 --> 00:37:46,260 +احنا شفنا هنا أنه كل ساعة عمل آلة تاخد مني واحد + +544 +00:37:46,260 --> 00:37:50,080 +kilowatt من الكهربا، تمام؟ هذا بناءً على الـ quantity + +545 +00:37:50,080 --> 00:37:54,020 +لكن فعلياً أنا والله بسبب مثلاً، خليني أجي نحكي + +546 +00:37:54,020 --> 00:37:57,180 +الآلات والله كانوا أو عملت لهم صيانة ممتازة جداً، + +547 +00:37:57,180 --> 00:38:01,260 +فبالتالي كان أو سحب الكهربا بالنسبة للآلة هذه كان + +548 +00:38:01,260 --> 00:38:04,620 +إيش؟ أقل من المتوقع، أو أنا غيرت اللي هو الـ design + +549 +00:38:04,620 --> 00:38:08,100 +of the production process، فبالتالي خليني أجي نحكي + +550 +00:38:08,100 --> 00:38:12,020 +صرت أنا أطلع الـ … الـ … أو استخدم عدد ساعات الآلات + +551 +00:38:12,020 --> 00:38:16,760 +بطريقة انخفض اللي هو إيش؟ استهلاك الكهربا مثلاً، وما + +552 +00:38:16,760 --> 00:38:22,040 +إلى ذلك، فبالتالي الـ machine hour ما استخدمت + +553 +00:38:22,040 --> 00:38:26,160 +المتوقع من الـ kilowatts، استخدمت أقل من المتوقع، + +554 +00:38:26,160 --> 00:38:29,400 +فبالتالي استخدامي أقل من المتوقع، يعني إذا الـ + +555 +00:38:29,400 --> 00:38:33,740 +quantity عندنا انخفضت بناءً على الزيادة في الـ + +556 +00:38:33,740 --> 00:38:36,360 +machine hours، فبالتالي بلا شك الـ cost pool، شامله، + +557 +00:38:36,360 --> 00:38:39,380 +راح ينخفض، صح ولا لأ؟ فبالتالي بلا شك أنا راح يكون + +558 +00:38:39,380 --> 00:38:43,130 +في عندي favorable spending variance، طبعاً على العكس + +559 +00:38:43,130 --> 00:38:46,370 +الكلام تماماً، إذا كان في عندي unfavorable spending + +560 +00:38:46,370 --> 00:38:49,910 +variance، رح يكون العكس، إنه أنا في النهاية رح يكون + +561 +00:38:49,910 --> 00:38:54,150 +في عندي عدم كفاءة، يعني أنا استخدمت كمية أعلى من + +562 +00:38:54,150 --> 00:38:57,210 +الكمية المتوقعة للوحدة الواحدة من الـ allocation + +563 +00:38:57,210 --> 00:39:01,380 +base، يعني أنا كنت متوقع إنه كل ساعة عمل تستخدم one + +564 +00:39:01,380 --> 00:39:05,500 +kilowatt، لكن في النهاية أو في الوضع الطبيعي أو + +565 +00:39:05,500 --> 00:39:08,020 +الحقيقي اللي صار عندي إنه والله استخدمت واحد فاصلة + +566 +00:39:08,020 --> 00:39:11,240 +اثنين kilowatt من الكهربا، فبالتالي أنا هنا الـ + +567 +00:39:11,240 --> 00:39:14,280 +quantity عندي زادت بناءً على الزيادة في إيش؟ في الـ + +568 +00:39:14,280 --> 00:39:16,500 +number of units of the allocation base، zero، بالكم + +569 +00:39:16,500 --> 00:39:20,180 +لأنه أنا في النهاية بدي أفصل ما بين الحاجتين، ما بديش + +570 +00:39:20,180 --> 00:39:22,680 +أنا أحكي الـ spending variance هو بسبب الـ + +571 +00:39:22,680 --> 00:39:25,760 +efficiency variance و spending variance، لأ أنا بدي + +572 +00:39:25,760 --> 00:39:28,700 +أجي أفصل أن والله الـ spending variance هو فقط بسبب + +573 +00:39:28,700 --> 00:39:33,100 +مين؟ بسبب الاختلاف في الـ quantity بالنسبة للـ + +574 +00:39:33,100 --> 00:39:35,480 +variable items أو الـ variable manufacturing + +575 +00:39:35,480 --> 00:39:38,380 +overhead items أو لـ prices of the variable + +576 +00:39:38,380 --> 00:39:41,440 +manufacturing overhead items، يعني متعلقة وين؟ في الـ + +577 +00:39:41,440 --> 00:39:43,420 +cost pool، مش الـ number of units of the allocation + +578 +00:39:43,420 --> 00:39:45,680 +base، فبالتالي we now say + +579 +00:39:48,290 --> 00:39:53,010 +بالأول، قد يكون من خلال الفرق بين السعر الحقيقي + +580 +00:39:53,010 --> 00:39:58,230 +والمعادل، أو من خلال التغيير الموجود في المصادر + +581 +00:39:58,230 --> 00:40:06,770 +المختلفة، أو من خلال التغيير + +582 +00:40:07,280 --> 00:40:12,780 +في كمية الأشياء المختلفة في تجارب التصنيع المتوسط، + +583 +00:40:12,780 --> 00:40:18,040 +لم تكن نفس التغيير في عدد المجموعات من مجموعة الـ + +584 +00:40:18,040 --> 00:40:21,100 +Allocation Base، هذا يعني أن عدد المجموعات من + +585 +00:40:21,100 --> 00:40:25,940 +مجموعة الـ Allocation Base اتغيرت، لكنها لم تتوافق + +586 +00:40:25,940 --> 00:40:30,560 +مع التغيير نفسه أو كمية تجارب التصنيع المتوسط لم + +587 +00:40:30,560 --> 00:40:37,850 +تتوافق مع التغيير نفسه، أو ارتفع في … في … في … + +588 +00:40:37,850 --> 00:40:42,670 +في … دعنا نقول في … في طريقة أقل، لذلك الاتفاق + +589 +00:40:42,670 --> 00:40:46,870 +لم يكن مع نفس البرمجة، لذلك، على سبيل المثال، كما + +590 +00:40:46,870 --> 00:40:50,830 +رأينا، ارتفاع الـ 10% في عدد المجموعات من مبادرة + +591 +00:40:50,830 --> 00:40:55,970 +التعامل لم يتجاوز مع نفس البرمجة، إنها تتجاوز مع + +592 +00:40:55,970 --> 00:41:01,430 +برمجة أقل للتغيير أو الاتفاق، لأننا … نحن … نحن + +593 +00:41:01,430 --> 00:41:06,220 +بالتأكيد نعرف أن مجموعة مجموعة مجموعة مجموعة مجموعة + +594 +00:41:06,220 --> 00:41:07,820 +مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة + +595 +00:41:07,820 --> 00:41:10,340 +مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة + +596 +00:41:10,340 --> 00:41:10,880 +مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة + +597 +00:41:10,880 --> 00:41:13,620 +مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة + +598 +00:41:13,620 --> 00:41:15,480 +مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة + +599 +00:41:15,480 --> 00:41:18,780 +مجموعة + +600 +00:41:18,780 --> 00:41:24,740 +مجموعة مجموعة + +601 +00:41:24,740 --> 00:41:33,120 +مجموعة مجموع + +602 +00:41:36,300 --> 00:41:39,160 +هذه هي التحليلة، وبالطبع هذه نفس التحليلة التي + +603 +00:41:39,160 --> 00:41:45,160 +أخذناها في الحلقة السادسة، لدينا ثلاث كلمات + +604 +00:41:47,540 --> 00:41:52,640 +قيمة المزيد المزيد المزيد المزيد المزيد المزيد + +605 +00:41:52,640 --> 00:41:54,920 +المزيد المزيد المزيد المزيد المزيد المزيد + +606 +00:41:54,920 --> 00:41:55,840 +المزيد المزيد المزيد المزيد المزيد المزيد + +607 +00:41:55,840 --> 00:41:58,660 +المزيد المزيد المزيد المزيد المزيد المزيد + +608 +00:41:58,660 --> 00:42:00,420 +المزيد المزيد المزيد المزيد المزيد المزيد + +609 +00:42:00,420 --> 00:42:05,400 +المزيد المزيد المزيد المزيد المزيد المزيد + +610 +00:42:05,400 --> 00:42:05,420 +المزيد المزيد المزيد المزيد المزيد المزيد + +611 +00:42:05,420 --> 00:42:05,460 +المزيد المزيد المزيد المزيد المزيد المزيد + +612 +00:42:05,460 --> 00:42:05,480 +المزيد المزيد المزيد المزيد المزيد المزيد + +613 +00:42:05,480 --> 00:42:12,960 +المزيد المزيد المزيد المزيد + +614 +00:42:12,960 --> 00:42:16,100 +المز + +615 +00:42:16,120 --> 00:42:20,620 +وهي أقل من المتوقع، لذلك هي تجارب مُستخدمة مُفيدة. + +616 +00:42:21,060 --> 00:42:27,060 +بالطبع أيضاً هنا، باعتبار عقدنا المُستخدم، نعتبر + +617 +00:42:27,060 --> 00:42:33,820 +أننا نحتاج إلى استخدام 4000 ساعة باعتبارنا نصنع + +618 +00:42:33,820 --> 00:42:38,020 +10,000 أجهزة، وكل أجهزة ستستخدم 0.4 ساعات + +619 +00:42:38,020 --> 00:42:41,180 +المواصلة، لذلك نستخدم 4,000 ساعات المواصلة في + +620 +00:42:41,180 --> 00:42:44,620 +المجتمع. مع المقارنة بالرقم المُجلّد، بالمقارنة من 30 + +621 +00:42:44,620 --> 00:42:49,660 +دولار، بالطبع بالمقارنة بالمقارنة بالمقارنة + +622 +0 + +667 +00:46:15,050 --> 00:46:19,410 +هذا هو الانتقال الرسالي لتعرف + +668 +00:46:21,290 --> 00:46:25,710 +الـ Manufacturing Overhead الواقعي ولكن هل سنستخدم + +669 +00:46:25,710 --> 00:46:27,770 +الواقعي + +670 +00:46:27,770 --> 00:46:28,070 + +671 +00:46:28,070 --> 00:46:30,550 + +672 +00:46:30,550 --> 00:46:35,410 + +673 +00:46:35,410 --> 00:46:40,630 + +674 +00:46:40,630 --> 00:46:42,550 + +675 +00:46:42,550 --> 00:46:48,270 + +676 +00:46:48,270 --> 00:46:51,050 +الواقعي + +677 +00:46:51,760 --> 00:46:55,160 +بسبب أننا لم نستطع أن ننتظر إلى نهاية الوقت، + +678 +00:46:55,160 --> 00:47:02,290 +فسنستخدم رقمنا المجلد، لذلك سنستخدم التي ستكون + +679 +00:47:02,290 --> 00:47:07,670 +عمومات مختلفة، سوف نعطيها بحسب عمومنا المجلد، وهو + +680 +00:47:07,670 --> 00:47:12,930 +عمومات متوقعة التي نتوقع أن تكون مختلفة من عمومات + +681 +00:47:12,930 --> 00:47:17,530 +حقيقية أو عمومات حقيقية التي تم إعادتها. لذلك، في + +682 +00:47:17,530 --> 00:47:23,250 +عموماتنا، سنعطي في عملية العمل، بالطبع، سنعطي + +683 +00:47:23,250 --> 00:47:31,350 +عملية التحكم في عملية العمل،وسنقوم بإيجاد موقع آخر + +684 +00:47:31,350 --> 00:47:37,630 +مقابل التحكم التجريبي + +685 +00:47:37,630 --> 00:47:38,610 + +686 +00:47:38,610 --> 00:47:39,870 + +687 +00:47:45,830 --> 00:47:51,390 +ثم في نهاية الوقت بالطبع كما قلنا أن المجموعات + +688 +00:47:51,390 --> 00:47:56,170 +ستكون مختلفة من المجموعات الحقيقية، لذلك يمكننا أن + +689 +00:47:56,170 --> 00:47:59,390 +نكون لدينا أو يمكننا أن نكون لدينا مجموعة تحت أو + +690 +00:47:59,390 --> 00:48:05,750 +مجموعة أعلى، لذلك يجب أن نعتبر أو يجب أن نتعرف على + +691 +00:48:05,750 --> 00:48:09,050 +هذه المجموعة التحت أو المجموعة الأعلى، لذلك سيغلق + +692 +00:48:09,050 --> 00:48:10,590 +المصادر المستخدمة على الأعلى + +693 +00:48:14,370 --> 00:48:19,590 +باستخدام هذا المبلغ أو هذا الاسم، و أيضًا مصمم + +694 +00:48:19,590 --> 00:48:24,190 +التصنيف التسريعي + +695 +00:48:24,190 --> 00:48:27,170 + +696 +00:48:27,170 --> 00:48:27,290 + +697 +00:48:27,290 --> 00:48:27,650 + +698 +00:48:27,650 --> 00:48:27,750 + +699 +00:48:27,750 --> 00:48:31,770 + +700 +00:48:31,770 --> 00:48:31,870 +ال + +701 +00:48:44,080 --> 00:48:52,960 +عامة مدفوعة + +702 +00:48:52,960 --> 00:48:56,520 + +703 +00:48:56,520 --> 00:49:00,660 + +704 +00:49:00,660 --> 00:49:00,820 + +705 +00:49:00,820 --> 00:49:01,620 + +706 +00:49:01,620 --> 00:49:01,740 + +707 +00:49:01,740 --> 00:49:09,440 + +708 +00:49:17,200 --> 00:49:21,160 +according to our standard costing we are going to + +709 +00:49:21,160 --> 00:49:28,580 +recognize this entry according to our what قررنا أن + +710 +00:49:28,580 --> 00:49:33,580 +الـ Standard Costing يجمع مصادر الـ overhead cost + +711 +00:49:33,580 --> 00:49:39,500 +بأقرار المقاومة ومقارنة + +712 +00:49:39,500 --> 00:49:44,900 + +713 +00:49:44,900 --> 00:49:48,800 + +714 +00:49:48,800 --> 00:49:49,320 + +715 +00:49:49,320 --> 00:49:49,620 + +716 +00:49:49,620 --> 00:49:55,680 + +717 +00:49:55,680 --> 00:50:01,480 +المقاومة، أو نحن نحرر هذا الاختصار بقيمة واحدة وعشرة + +718 +00:50:01,480 --> 00:50:02,720 + +719 +00:50:02,720 --> 00:50:07,080 + +720 +00:50:07,080 --> 00:50:12,280 + +721 +00:50:14,920 --> 00:50:19,740 +هذه ستكون السعر الواقعي وليس السعر العام، لذلك + +722 +00:50:19,740 --> 00:50:25,200 +السعر الواقعي + +723 +00:50:25,200 --> 00:50:29,460 +الواقعي هي 130500 + +724 +00:50:29,460 --> 00:50:37,480 +وفقًا لسعرنا العام سنعرف كمية العامة، المزيد من + +725 +00:50:37,480 --> 00:50:40,540 +السعر العام 120000 + +726 +00:50:41,580 --> 00:50:46,800 +و بالطبع الآن لن نتعرف على الإنتاج + +727 +00:50:46,800 --> 00:50:50,560 +المتعامل بالنسبة لدرجة مجموعتنا العامة لن نتعرف + +728 +00:50:50,560 --> 00:50:52,080 +على الإنتاج المتعامل بالنسبة لدرجة + +729 +00:50:52,080 --> 00:50:52,760 +مجموعتنا العامة، والإنتاج الاستثماري + +730 +00:50:52,760 --> 00:50:53,660 + +731 +00:50:53,660 --> 00:50:57,500 + +732 +00:50:57,500 --> 00:50:59,740 + +733 +00:50:59,740 --> 00:51:00,880 + +734 +00:51:00,880 --> 00:51:04,420 +الاستثماري diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/AZFAAZSpZew_raw.json b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/AZFAAZSpZew_raw.json new file mode 100644 index 0000000000000000000000000000000000000000..8f24fc55d3886fba9456d6e3b7fb6184626305ef --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/AZFAAZSpZew_raw.json @@ -0,0 +1 @@ +{"segments": [{"id": 1, "seek": 4022, "start": 21.72, "end": 40.22, "text": "سنبدأ الأخير مرة أخرى بحديثنا في الحلقة الثامنة أربعة باستخدام الاناليز المختلفة لصناعة 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نستطيع جميعا أن نرى أن هناك فرق بين مقدمة مستقبلية المستقبلية ونتيجة الواقع من مقدمة 10500 مقابلة مفاجئة. قلنا أن 130500 و120000 دولار بالطبع", "tokens": [2407, 3714, 28543, 46007, 3714, 14851, 4587, 36150, 10632, 10411, 5551, 46538, 11778, 12610, 9640, 13, 5296, 8848, 23275, 9122, 15042, 8717, 14851, 9566, 40228, 10874, 2304, 40228, 995, 14739, 8717, 2288, 7578, 14739, 34105, 4117, 6156, 2288, 4587, 49374, 3714, 28543, 46007, 3714, 14851, 4587, 36150, 10632, 9673, 14851, 4587, 36150, 10632, 4032, 1863, 31371, 7435, 3660, 2423, 14407, 4587, 3615, 9154, 3714, 28543, 46007, 1266, 7526, 3714, 4587, 16758, 37977, 3714, 5172, 26108, 19986, 3660, 13, 12174, 1211, 8315, 14739, 19966, 7526, 4032, 28829, 1360, 11778, 12610, 9640, 20666, 9566, 3555, 3615], "avg_logprob": -0.6003289624264366, "compression_ratio": 1.8402366863905326, "no_speech_prob": 2.384185791015625e-07, "words": [{"start": 57.59, "end": 58.29, "word": "و", "probability": 0.66845703125}, {"start": 58.29, "end": 59.15, "word": " 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"text": "وهو الواقعي بينما كما اتوقع كان 120000 وهو فرق .. وهو فرق بقيمة 10500$ وهو تقريبًا 8.75% انفع لذلك", "tokens": [2407, 3224, 2407, 2423, 14407, 4587, 3615, 1829, 49374, 15042, 9122, 15042, 1975, 2655, 30543, 3615, 25961, 10411, 1360, 37037, 2407, 6156, 2288, 4587, 4386, 37037, 2407, 6156, 2288, 4587, 4724, 4587, 32640, 3660, 1266, 7526, 3, 37037, 2407, 6055, 4587, 16572, 3555, 14111, 995, 1649, 13, 11901, 4, 16472, 5172, 3615, 5296, 8848, 23275], "avg_logprob": -0.6478794610926083, "compression_ratio": 1.347457627118644, "no_speech_prob": 1.7881393432617188e-07, "words": [{"start": 873.85, "end": 874.35, "word": "وهو", "probability": 0.50048828125}, {"start": 874.35, "end": 875.27, "word": " الواقعي", "probability": 0.775048828125}, {"start": 875.27, "end": 875.85, "word": " بينما", "probability": 0.56866455078125}, {"start": 875.85, "end": 876.05, "word": " كما", "probability": 0.6680908203125}, {"start": 876.05, "end": 876.55, "word": " اتوقع", "probability": 0.665771484375}, 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"end": 2378.38, "word": " variable", "probability": 0.90576171875}, {"start": 2378.38, "end": 2378.92, "word": " manufacturing", "probability": 0.904296875}, {"start": 2378.92, "end": 2379.24, "word": " overhead", "probability": 0.892578125}, {"start": 2379.24, "end": 2379.64, "word": " items", "probability": 0.861328125}, {"start": 2379.64, "end": 2379.92, "word": " يعني", "probability": 0.8056640625}, {"start": 2379.92, "end": 2380.46, "word": " متعلقة", "probability": 0.95361328125}, {"start": 2380.46, "end": 2380.78, "word": " وين", "probability": 0.718017578125}, {"start": 2380.78, "end": 2381.3, "word": " في", "probability": 0.452392578125}, {"start": 2381.3, "end": 2381.44, "word": " ال", "probability": 0.9033203125}, {"start": 2381.44, "end": 2381.66, "word": " cost", "probability": 0.78515625}, {"start": 2381.66, "end": 2381.92, "word": " pool", "probability": 0.9619140625}, {"start": 2381.92, "end": 2382.1, "word": " مش", "probability": 0.87548828125}, {"start": 2382.1, "end": 2382.22, "word": " ال", "probability": 0.87158203125}, {"start": 2382.22, "end": 2382.42, "word": " number", "probability": 0.96875}, {"start": 2382.42, "end": 2382.62, "word": " of", "probability": 0.982421875}, {"start": 2382.62, "end": 2382.84, "word": " units", "probability": 0.96875}, {"start": 2382.84, "end": 2383.0, "word": " of", "probability": 0.93994140625}, {"start": 2383.0, "end": 2383.08, "word": " the", "probability": 0.85791015625}, {"start": 2383.08, "end": 2383.42, "word": " allocation", "probability": 0.9462890625}, {"start": 2383.42, "end": 2383.84, "word": " base", "probability": 0.88232421875}, {"start": 2383.84, "end": 2384.86, "word": " فبالتالي", "probability": 0.9510091145833334}, {"start": 2384.86, "end": 2385.0, "word": " we", "probability": 0.75}, {"start": 2385.0, "end": 2385.28, "word": " now", "probability": 0.947265625}, {"start": 2385.28, "end": 2385.68, "word": " say", "probability": 0.9716796875}], "temperature": 1.0}, {"id": 100, "seek": 240677, "start": 2388.29, "end": 2406.77, "text": "بالأول، قد يكون من خلال الفرق بين السعر الحقيقي والمعادل أو من خلال التغيير الموجود في المصادر المختلفة أو من خلال التغيير", "tokens": [3555, 6027, 10721, 12610, 12399, 12174, 3215, 7251, 30544, 9154, 16490, 1211, 6027, 27188, 2288, 4587, 49374, 21136, 3615, 2288, 21542, 38436, 38436, 16070, 2304, 3615, 18513, 1211, 34051, 9154, 16490, 1211, 6027, 16712, 17082, 1829, 13546, 9673, 29245, 23328, 8978, 9673, 9381, 18513, 2288, 9673, 46456, 46538, 3660, 34051, 9154, 16490, 1211, 6027, 16712, 17082, 1829, 13546], "avg_logprob": -0.7579448869672872, "compression_ratio": 1.8583333333333334, "no_speech_prob": 1.1920928955078125e-07, "words": [{"start": 2388.29, "end": 2389.69, "word": "بالأول،", "probability": 0.38453369140625}, {"start": 2389.69, "end": 2389.77, "word": " قد", "probability": 0.582763671875}, {"start": 2389.77, "end": 2389.93, "word": " يكون", "probability": 0.789306640625}, {"start": 2389.93, "end": 2390.07, "word": " من", 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{"start": 2721.46, "end": 2721.56, "word": " المجارة", "probability": 0.3297271728515625}, {"start": 2721.56, "end": 2722.34, "word": " والتغيير", "probability": 0.773974609375}, {"start": 2722.34, "end": 2723.52, "word": " الأفعال،", "probability": 0.3026611328125}, {"start": 2723.52, "end": 2724.44, "word": " لذلك", "probability": 0.7408040364583334}, {"start": 2724.44, "end": 2724.96, "word": " نفس", "probability": 0.673095703125}, {"start": 2724.96, "end": 2725.52, "word": " الاختصارات", "probability": 0.920654296875}, {"start": 2725.52, "end": 2726.66, "word": " الجورنالية", "probability": 0.9615234375}], "temperature": 1.0}, {"id": 114, "seek": 275824, "start": 2734.9, "end": 2758.24, "text": "وأولاً سنقوم بالتحقيق من مجلس التحقيق الواقعي من مجلس التحقيق الواقعي من مجلس التحقيق الواقعي من مجلس التحقيق الواقعي من مجلس التحقيق الواقعي من مجلس التحقيق الواقعي من مجلس التحقيق الواقعي من مجلس التحقيق الواقعي من مجلس التحقيق الواقعي من مجلس التحقيق الواقعي من مجلس التحقيق الواقعي من 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مقابل مقابل التحكم التجاربي التجاربي التجاربي التجاربي التجاربي التجاربي التجاربي التجاربي التجاربي التجاربي", "tokens": [41779, 1863, 4587, 20498, 4724, 28814, 1829, 7435, 16758, 3714, 30543, 3615, 19753, 34740, 3714, 4587, 16758, 1211, 3714, 4587, 16758, 1211, 16712, 5016, 24793, 16712, 7435, 9640, 21292, 16712, 7435, 9640, 21292, 16712, 7435, 9640, 21292, 16712, 7435, 9640, 21292, 16712, 7435, 9640, 21292, 16712, 7435, 9640, 21292, 16712, 7435, 9640, 21292, 16712, 7435, 9640, 21292, 16712, 7435, 9640, 21292, 16712, 7435, 9640, 21292], "avg_logprob": -0.5804924079866121, "compression_ratio": 3.1139240506329116, "no_speech_prob": 0.0, "words": [{"start": 2847.65, "end": 2848.73, "word": "وسنقوم", "probability": 0.496673583984375}, {"start": 2848.73, "end": 2850.07, "word": " بإيجاب", "probability": 0.435205078125}, {"start": 2850.07, "end": 2851.35, "word": " موقع", "probability": 0.4408772786458333}, {"start": 2851.35, "end": 2851.35, "word": " آخر", "probability": 0.77294921875}, 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time we agreed upon + +2 +00:00:27,230 --> 00:00:36,210 +certain points the first point was that using a + +3 +00:00:36,210 --> 00:00:37,370 +broad averaging + +4 +00:00:41,860 --> 00:00:45,300 +مثلًا، إستخدام مصطلح واحد من مصطلح واحد من مصطلح + +5 +00:00:45,300 --> 00:00:46,320 +واحد من مصطلح واحد من مصطلح واحد من مصطلح واحد من + +6 +00:00:46,320 --> 00:00:47,120 +مصطلح واحد من مصطلح واحد من مصطلح واحد من مصطلح + +7 +00:00:47,120 --> 00:00:50,060 +واحد من مصطلح واحد من مصطلح واحد من مصطلح واحد من + +8 +00:00:50,060 --> 00:00:50,800 +مصطلح + +9 +00:01:00,760 --> 00:01:07,700 +سيسبب فيها بعض المشاكل التجارية والمشاكل التجارية + +10 +00:01:07,700 --> 00:01:12,640 +والمشاكل التجارية والمشاكل التجارية والمشاكل + +11 +00:01:12,640 --> 00:01:17,580 +التجارية والمشاكل التجارية والمشاكل التجارية + +12 +00:01:17,580 --> 00:01:18,820 +والمشاكل التجارية والمشاكل التجارية والمشاكل + +13 +00:01:18,820 --> 00:01:18,840 +التجارية والمشاكل التجارية والمشاكل التجارية + +14 +00:01:18,840 --> 00:01:18,840 +والمشاكل التجارية والمشاكل التجارية والمشاكل + +15 +00:01:18,840 --> 00:01:18,840 +التجارية والمشاكل التجارية والمشاكل التجارية + +16 +00:01:18,840 --> 00:01:18,840 +والمشاكل التجارية والمشاكل التجارية والمشاكل + +17 +00:01:18,840 --> 00:01:22,440 +التجارية والمشاكل التجارية والمشاكل التجارية + +18 +00:01:22,440 --> 00:01:29,110 +والمشاكل التجارية والمشاكل التجارية والللصورة من + +19 +00:01:29,110 --> 00:01:35,550 +الوثيقة، مثلًا، رقم الوثيقة ورقم الوقت العمل وما + +20 +00:01:35,550 --> 00:01:38,530 +إلى ذلك. لذلك، المشكلة الانقراطية أو المشكلة + +21 +00:01:38,530 --> 00:01:44,570 +الانقراطية تأتي فقط من جزء من مجموعة الـ indirect + +22 +00:01:44,570 --> 00:01:50,890 +costs. صحيح؟ هذا كان الموضوع الأول الذي اتفقنا + +23 +00:01:50,890 --> 00:01:58,200 +عليه. وبالطبع، قلنا أيضًاin our last lecture that + +24 +00:01:58,200 --> 00:02:03,980 +in order to make a decision whether to increase + +25 +00:02:03,980 --> 00:02:12,090 +the accuracy or keep the accuracy as it isنحتاج + +26 +00:02:12,090 --> 00:02:16,890 +لدينا اتفاق نحتاج لنقوم بعمل تجارب افعالة افعالة + +27 +00:02:16,890 --> 00:02:19,630 +افعالة افعالة افعالة افعالة افعالة افعالة افعالة + +28 +00:02:19,630 --> 00:02:20,310 +افعالة افعالة افعالة افعالة افعالة افعالة افعالة + +29 +00:02:20,310 --> 00:02:20,310 +افعالة افعالة افعالة افعالة افعالة افعالة افعالة + +30 +00:02:20,310 --> 00:02:21,230 +افعالة افعالة افعالة افعالة افعالة افعالة افعالة + +31 +00:02:21,230 --> 00:02:28,190 +افعالة افعالة افعالة افعالة افعالة افعالة افعالة + +32 +00:02:28,190 --> 00:02:34,150 +افعالة افعالة افعال + +33 +00:02:34,190 --> 00:02:39,510 +simplicity and complexity of course this is one of + +34 +00:02:39,510 --> 00:02:42,750 +the factors we need to compare it with another + +35 +00:02:42,750 --> 00:02:49,410 +factor which is realism or unrealism or accuracy + +36 +00:02:49,410 --> 00:02:53,810 +or less accuracy and so on and and we said that + +37 +00:02:53,810 --> 00:02:58,390 +there are some factors or some points that we need + +38 +00:02:58,390 --> 00:03:02,470 +to consider within this cost benefit analysis of + +39 +00:03:02,470 --> 00:03:04,050 +course we said that this + +40 +00:03:06,390 --> 00:03:08,730 +التداول يجب أن يتم تفكيره في تجارب تجارب التجارب + +41 +00:03:08,730 --> 00:03:09,530 +التجارب التجارب التجارب التجارب التجارب التجارب + +42 +00:03:09,530 --> 00:03:10,810 +التجارب التجارب التجارب التجارب التجارب التجارب + +43 +00:03:10,810 --> 00:03:14,890 +التجارب التجارب التجارب التجارب التجارب التجارب + +44 +00:03:14,890 --> 00:03:17,530 +التجارب التجارب التجارب التجارب التجارب التجارب + +45 +00:03:17,530 --> 00:03:17,850 +التجارب التجارب التجارب التجارب التجارب التجارب + +46 +00:03:17,850 --> 00:03:17,850 +التجارب التجارب التجارب التجارب التجارب التجارب + +47 +00:03:17,850 --> 00:03:17,850 +التجارب التجارب التجارب التجارب التجارب التجارب + +48 +00:03:17,850 --> 00:03:25,770 +التجارب التجارب التجارب التجارب التجارب التجارب + +49 +00:03:25,770 --> 00:03:29,250 +التجارب + +50 +00:03:30,380 --> 00:03:36,700 +مثل الاستخدام الاستخدام الاستخدام + +51 +00:03:36,700 --> 00:03:40,260 +الاستخدام الاستخدام الاستخدام الاستخدام الاستخدام + +52 +00:03:40,260 --> 00:03:40,840 +الاستخدام الاستخدام الاستخدام الاستخدام الاستخدام + +53 +00:03:40,840 --> 00:03:41,060 +الاستخدام الاستخدام الاستخدام الاستخدام الاستخدام + +54 +00:03:41,060 --> 00:03:41,160 +الاستخدام الاستخدام الاستخدام الاستخدام الاستخدام + +55 +00:03:41,160 --> 00:03:41,160 +الاستخدام الاستخدام الاستخدام الاستخدام الاستخدام + +56 +00:03:41,160 --> 00:03:41,160 +الاستخدام الاستخدام الاستخدام الاستخدام الاستخدم + +57 +00:03:41,160 --> 00:03:41,680 +الاستخدم الاستخدم الاستخدم الاستخدم الاستخدم + +58 +00:03:41,680 --> 00:03:50,480 +الاستخدم الاستخدم الاستخدم + +59 +00:03:50,480 --> 00:03:57,660 +الاستخدم الاستخدم الاستخدم + +60 +00:03:57,660 --> 00:04:03,750 +الاالنسبة للأشياء المهمة التي يجب أن تكون اعتمادها + +61 +00:04:03,750 --> 00:04:07,910 +في هذا الانتجار الأساسي كما قلنا سابقا اشياء اشياء + +62 +00:04:07,910 --> 00:04:09,710 +مهمة اشياء اشياء مهمة اشياء اشياء مهمة اشياء مهمة + +63 +00:04:09,710 --> 00:04:13,670 +اشياء مهمة اشياء مهمة اشياء مهمة اشياء مهمة اشياء + +64 +00:04:13,670 --> 00:04:14,010 +مهمة اشياء مهمة اشياء مهمة اشياء مهمة اشياء مهمة + +65 +00:04:14,010 --> 00:04:16,410 +اشياء مهمة اشياء مهمة اشياء مهمة اشياء مهمة اشياء + +66 +00:04:16,410 --> 00:04:17,890 +مهمة اشياء مهمة اشياء مهمة اشياء مهمة اشياء مهمة + +67 +00:04:17,890 --> 00:04:24,350 +اشياء + +68 +00:04:24,350 --> 00:04:25,770 +مهمة اشياء مهمة + +69 +00:04:30,070 --> 00:04:32,790 +of indirect causes + +70 +00:04:37,460 --> 00:04:40,260 +هذه الاثنين النقطة أو هذه الاثنين الواقعيين يجب أن + +71 +00:04:40,260 --> 00:04:43,600 +يكونوا اعتمادوا في عمل عمل عمل عمل عمل عمل عمل عمل + +72 +00:04:43,600 --> 00:04:44,020 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +73 +00:04:44,020 --> 00:04:45,600 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +74 +00:04:45,600 --> 00:04:47,240 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +75 +00:04:47,240 --> 00:04:47,680 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +76 +00:04:47,680 --> 00:04:47,700 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +77 +00:04:47,700 --> 00:04:48,060 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +78 +00:04:48,060 --> 00:04:48,620 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +79 +00:04:48,620 --> 00:04:48,620 +عمل + +80 +00:05:04,490 --> 00:05:07,470 +لأن إذا كنت أعمل فقط على سبيل المثال واحد من + +81 +00:05:07,470 --> 00:05:10,890 +الميزة، فهذا يعني أن جميع مدرسة Indirect هي مرتبطة + +82 +00:05:10,890 --> 00:05:15,430 +بهذه الميزة و لن نكون لدينا أي غلطات، لذلك إذا كنا + +83 +00:05:15,430 --> 00:05:21,670 +لدينا اثنين ميزة، فربما يكون هناك غلطات، لكن هذه + +84 +00:05:21,670 --> 00:05:25,890 +الغلطات ستكون محدودة فقط لهذه اثنين ميزة، ولكن على + +85 +00:05:25,890 --> 00:05:28,530 +سبيل المثال إذا كنا لدينا 50، اذا كنا لدينا 1000، + +86 +00:05:28,530 --> 00:05:31,800 +اذا كنا لدينا 10 ألف ميزة، لذلك كوإذا تزداد عدد + +87 +00:05:31,800 --> 00:05:35,780 +المجالات أو عدد المجالات العديد من المجالات، + +88 +00:05:35,780 --> 00:05:44,280 +فسيكون الاضطراب على عدد كبير من المجالات، والذي + +89 +00:05:44,280 --> 00:05:48,720 +سيكون مشكلة لناالشيء الآخر الذي يجب أن يكون + +90 +00:05:48,720 --> 00:05:55,040 +اعتباره هو مادة الهزيمات أو مادة + +91 +00:05:55,040 --> 00:05:56,720 +الهزيمات أو مادة الهزيمات أو مادة الهزيمات أو مادة + +92 +00:05:56,720 --> 00:05:56,720 +الهزيمات أو مادة الهزيمات أو مادة الهزيمات أو مادة + +93 +00:05:56,720 --> 00:05:56,720 +الهزيمات أو مادة الهزيمات أو مادة الهزيمات أو مادة + +94 +00:05:56,720 --> 00:05:57,020 +الهزيمات أو مادة الهزيمات أو مادة الهزيمات أو مادة + +95 +00:05:57,020 --> 00:05:58,040 +الهزيمات أو مادة الهزيمات أو مادة الهزيمات أو مادة + +96 +00:05:58,040 --> 00:06:01,360 +الهزيمات أو مادة الهزيمات أو مادة الهزيمات أو مادة + +97 +00:06:01,360 --> 00:06:06,820 +الهزيمات أو مادة الهزيمات أو مادة الهزيمات أو مادة + +98 +00:06:06,820 --> 00:06:12,920 +الهزأو سيكون هناك تأثير صغير على مقالاتنا، تأثير + +99 +00:06:12,920 --> 00:06:17,480 +صغير على عملية الاختيار الخاص بنا، لذلك، لن يكون + +100 +00:06:17,480 --> 00:06:23,160 +مشكلة كبيرة لنا، لكن إذا ارتفعت المقالة، دعنا نقول + +101 +00:06:23,160 --> 00:06:26,640 +أن 70% من مقالة الـ Total Cost هي مقالات مباشرة، + +102 +00:06:26,640 --> 00:06:32,660 +هذا يعني أن أي غلطة في مجموعتنا من هذا الـ70%سوف + +103 +00:06:32,660 --> 00:06:39,880 +تأثير على عملية الاختيارات التي ستأثير على عملية + +104 +00:06:39,880 --> 00:06:47,280 +العمل والوصول للهدف من هذه المؤسسة هل لديك أسئلة؟ + +105 +00:06:47,280 --> 00:06:52,140 +طبعا هذه النقطة كانت أو كانت مناقشة في الفيديو + +106 +00:06:52,140 --> 00:06:52,340 +السابق + +107 +00:06:56,880 --> 00:07:02,080 +بالطبع قلنا بأن المشكلة بسبب غير صحيحة أو استخدام + +108 +00:07:02,080 --> 00:07:08,860 +أساسيات كبيرة لتعامل مع مجموعات الأساسيات أو تعامل + +109 +00:07:08,860 --> 00:07:15,280 +مع مجموعات الأساسيات الاندراجية ستسبب فيوهو احد او + +110 +00:07:15,280 --> 00:07:19,960 +اثنين من الاشياء اما الانتقال أو الانتقال الأسفل + +111 +00:07:19,960 --> 00:07:23,860 +بالطبع لماذا يكون هذا المشكلة؟ لأننا قلنا بأن + +112 +00:07:23,860 --> 00:07:28,280 +استخدام طريقة عبارة عن عبارة عن عبارة عن طريقة + +113 +00:07:28,280 --> 00:07:28,660 +عبارة عن عبارة عن عبارة عن عبارة عن عبارة عن عبارة + +114 +00:07:28,660 --> 00:07:32,370 +عن عبارة عن عبارة عن عبارة عن عبارة عن عبارة عنالـ + +115 +00:07:32,370 --> 00:07:38,270 +indirect costs in the same systematic manner while + +116 +00:07:38,270 --> 00:07:43,170 +as the fact that these products or different + +117 +00:07:43,170 --> 00:07:48,170 +products use up different resources as we took an + +118 +00:07:48,170 --> 00:07:50,650 +example the last time we said for instance if we + +119 +00:07:50,650 --> 00:07:54,450 +are going to allocate the electricity bill or the + +120 +00:07:54,450 --> 00:07:58,700 +electricity costsof the university onto the + +121 +00:07:58,700 --> 00:08:02,160 +different courses that are given within this + +122 +00:08:02,160 --> 00:08:06,680 +university for instance if we allocate the course + +123 +00:08:06,680 --> 00:08:09,720 +onto the different rooms or according to the + +124 +00:08:09,720 --> 00:08:13,080 +number of rooms that means we are assuming that + +125 +00:08:13,080 --> 00:08:17,920 +each home consumes or uses up the same power or + +126 +00:08:17,920 --> 00:08:22,200 +the same electricity but in fact this is not the + +127 +00:08:22,200 --> 00:08:26,620 +caseبالتالي، باستخدام مقارنة عامة، وهي عدد + +128 +00:08:26,620 --> 00:08:33,120 +المقابلين التي تتمتع بهذه المدرسة، هذا يعني أننا + +129 +00:08:33,120 --> 00:08:40,960 +نعتمد أن كل مقابلة تستخدم نفس الإلكتروسية أو نفس + +130 +00:08:40,960 --> 00:08:46,940 +استخدام الإلكتروسية، وهو ليس شيء صحيح أو شيء غير + +131 +00:08:46,940 --> 00:08:52,020 +صحيح للقولThat means or this problem would cause + +132 +00:08:52,020 --> 00:08:56,120 +us to have an overcoasting or undercoasting + +133 +00:08:56,120 --> 00:08:58,400 +problems Of course what is the definition of + +134 +00:08:58,400 --> 00:09:00,940 +undercoasting and overcoasting? Maybe from the + +135 +00:09:00,940 --> 00:09:04,080 +term itself you would understand what do we mean + +136 +00:09:04,080 --> 00:09:07,780 +by these two But let us take an example, a numeric + +137 +00:09:07,780 --> 00:09:10,260 +example in order to see what do we mean by + +138 +00:09:10,260 --> 00:09:14,180 +overcoasting and what do we mean by undercoasting + +139 +00:09:14,180 --> 00:09:20,360 +Let us take an exampleof course this example is + +140 +00:09:20,360 --> 00:09:26,420 +the same example in your books anyone who wants to + +141 +00:09:26,420 --> 00:09:26,680 +read + +142 +00:09:29,460 --> 00:09:35,280 +المثال التالي يظهر كيفية تسجيل يمكن انتجة في مواقع + +143 +00:09:35,280 --> 00:09:40,300 +الواقع غير صحيحة و غير صحيحة تعتبر مواقع مطعم بيل + +144 +00:09:40,300 --> 00:09:44,700 +لأربع صديقين يقابلوا أشهر للتحدث عن تطورات الأعمال + +145 +00:09:44,700 --> 00:09:50,800 +كل مطعم يحصل على أشعار مختلفة، حلوات ودراجات، مطعم + +146 +00:09:50,800 --> 00:09:57,580 +بيل لمؤتمره الأخير هو مثل هذا، لذلك أعطونا مطعم + +147 +00:09:57,580 --> 00:10:03,140 +بيلwith the total of one hundred and eight dollars + +148 +00:10:04,240 --> 00:10:07,760 +هذه كانت المقالة للمقالة. الآن يجب أن نشتري + +149 +00:10:07,760 --> 00:10:14,620 +بالطبع، نعم، أعطينا المعلومات حول كل شخص أو كل + +150 +00:10:14,620 --> 00:10:17,780 +مطعم، لذلك يمكننا أن نشتريها بشكل مباشر، لا يجب + +151 +00:10:17,780 --> 00:10:22,720 +علينا أن نشتري، لكن دعنا نعتمد أن طريقة الشرح يجب + +152 +00:10:22,720 --> 00:10:26,580 +أن تكون فعل هنا، لذلك إذا كنا نحتاج أن نشتري 108 + +153 +00:10:26,580 --> 00:10:31,800 +أو ما هي الطريقة التي يمكننا استخدامها لشرح 108 + +154 +00:10:31,800 --> 00:10:38,170 +دولار أو هذه المقالة؟بنسبة لعدد المطبقين + +155 +00:10:38,170 --> 00:10:44,270 +المستخدمين هنا اما جيمز جيسيكا وماتيو هذا يعني + +156 +00:10:44,270 --> 00:10:49,230 +أننا لدينا أربع مطبقين إذا استخدمنا طريقة تجارب + +157 +00:10:49,230 --> 00:10:53,470 +عامة عامة وعاملنا + +158 +00:10:53,470 --> 00:10:55,470 +108 دولار + +159 +00:10:59,240 --> 00:11:02,440 +according to the number of diners therefore we are + +160 +00:11:02,440 --> 00:11:07,060 +going to divide the 108 by 4 that means that each + +161 +00:11:07,060 --> 00:11:12,920 +diner should pay up a twenty seven dollar amount + +162 +00:11:12,920 --> 00:11:18,280 +correct but as we can see from the information + +163 +00:11:18,280 --> 00:11:24,120 +given by the example emma only ordered by the + +164 +00:11:24,120 --> 00:11:28,910 +amount of fifteen dollarstherefore emma may be + +165 +00:11:28,910 --> 00:11:32,910 +upset to pay twenty seven dollars that means if if + +166 +00:11:32,910 --> 00:11:36,170 +she paid twenty seven dollars according to our + +167 +00:11:36,170 --> 00:11:39,370 +cost allocation method that means that she is + +168 +00:11:39,370 --> 00:11:47,450 +paying twelve dollars more correct while + +169 +00:11:47,450 --> 00:11:52,530 +as james would be happyhe's paying less than he is + +170 +00:11:52,530 --> 00:11:56,350 +or than he actually consumed or than he actually + +171 +00:11:56,350 --> 00:12:02,830 +ordered therefore he + +172 +00:12:02,830 --> 00:12:06,350 +would + +173 +00:12:06,350 --> 00:12:13,670 +payففتين دولار اقل بينما كما نرى جيسيكا كمقالة + +174 +00:12:13,670 --> 00:12:20,390 +بالطبع انها تدفع نفس المقالة التي هي تدفعها فهي لن + +175 +00:12:20,390 --> 00:12:24,710 +تدفع اكتر و لن تدفع اقل هي ستدفع المقالة التي هي + +176 +00:12:24,710 --> 00:12:26,870 +تدفعها بينما ماتيو + +177 +00:12:34,900 --> 00:12:42,480 +would pay three dollars of course more more + +178 +00:12:42,480 --> 00:12:45,380 +twenty seven he would pay twenty seven but he + +179 +00:12:45,380 --> 00:12:48,260 +actually consumed twenty four dollars therefore he + +180 +00:12:48,260 --> 00:12:54,330 +is going to pay more the same case as emmaتأكد؟ + +181 +00:12:54,330 --> 00:12:57,010 +لذلك كما نستطيع رؤية باستخدام طريقة عبارة عن عبارة + +182 +00:12:57,010 --> 00:12:58,970 +عن عبارة عبارة عن عبارة عبارة عبارة عبارة عبارة + +183 +00:12:58,970 --> 00:13:00,290 +عبارة عبارة عبارة عبارة عبارة عبارة عبارة عبارة + +184 +00:13:00,290 --> 00:13:05,570 +عبارة عبارة عبارة عبارة عبارة عبارة عبارة عبارة + +185 +00:13:05,570 --> 00:13:05,570 +عبارة عبارة عبارة عبارة عبارة عبارة عبارة عبارة + +186 +00:13:05,570 --> 00:13:05,590 +عبارة عبارة عبارة عبارة عبارة عبارة عبارة عبارة + +187 +00:13:05,590 --> 00:13:14,470 +عبارة عبارة عبارة عبارة عبارة عبارة عبارة + +188 +00:13:14,470 --> 00:13:15,670 +عبار + +189 +00:13:26,070 --> 00:13:31,450 +انظر إلى الاسماء لدينا 12 اكثر 12 دولار اكتر لدينا + +190 +00:13:31,450 --> 00:13:45,210 +15 دولار اقل و لدينا 3 دولار اكتر ممتاز + +191 +00:13:45,210 --> 00:13:54,070 +ممتاز اي من اخر؟ كما نستطيع أن نرى اذا طريقة عبارة + +192 +00:13:54,070 --> 00:13:54,790 +عن عبارة عن + +193 +00:14:00,460 --> 00:14:08,520 +جعلنا ندفع أكتر أو دعنا نقول ان ندفع أكتر من أكتر + +194 +00:14:08,520 --> 00:14:10,060 +من أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +195 +00:14:10,060 --> 00:14:13,360 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +196 +00:14:13,360 --> 00:14:17,580 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +197 +00:14:17,580 --> 00:14:18,900 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +198 +00:14:18,900 --> 00:14:18,900 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +199 +00:14:18,900 --> 00:14:20,760 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +200 +00:14:20,760 --> 00:14:26,880 +أكتر من أكتر من أكdefine what do we mean by + +201 +00:14:26,880 --> 00:14:30,400 +overcoasting and what do we mean by undercoasting + +202 +00:14:30,400 --> 00:14:35,320 +what do you think here in the case of emma is this + +203 +00:14:35,320 --> 00:14:43,980 +an under coasting or overcoastingأو دعنا نقول أننا + +204 +00:14:43,980 --> 00:14:49,800 +قمنا بالتجارب على اما 27 دولار هذا يعني أننا نقول + +205 +00:14:49,800 --> 00:14:54,680 +بالطبع بعد هذا التجارب أو طريقة التجارب + +206 +00:14:58,150 --> 00:15:03,510 +is the amount consumed by emma this is the cost of + +207 +00:15:03,510 --> 00:15:08,470 +the the food and drinks consumed by emma in that + +208 +00:15:08,470 --> 00:15:13,930 +restaurant but in in the the fact is or actually + +209 +00:15:13,930 --> 00:15:17,630 +she only consumed fifteen dollars therefore we are + +210 +00:15:17,630 --> 00:15:22,610 +over costing emma in this case she is paying + +211 +00:15:22,610 --> 00:15:29,350 +twelve dollars moretherefore we are over coasting + +212 +00:15:29,350 --> 00:15:33,890 +Emma + +213 +00:15:33,890 --> 00:15:40,280 +which is the same case with Matthewبالطبع نحن .. + +214 +00:15:40,280 --> 00:15:45,560 +باعتبار طريقة التعامل مع بعضنا نقول أن ماتيو يجب + +215 +00:15:45,560 --> 00:15:50,100 +أن يدفع 27$ لأنه استعمل .. باعتبار طريقة التعامل + +216 +00:15:50,100 --> 00:15:52,360 +مع بعضنا .. باعتبار طريقة التعامل مع بعضنا .. + +217 +00:15:52,360 --> 00:15:54,420 +باعتبار طريقة التعامل مع بعضنا .. باعتبار طريقة + +218 +00:15:54,420 --> 00:15:55,220 +التعامل مع بعضنا .. باعتبار طريقة التعامل مع بعضنا + +219 +00:15:55,220 --> 00:15:55,860 +.. باعتبار طريقة التعامل مع بعضنا .. باعتبار طريقة + +220 +00:15:55,860 --> 00:15:56,360 +التعامل مع بعضنا .. باعتبار طريقة التعامل مع بعضنا + +221 +00:15:56,360 --> 00:16:01,660 +.. باعتبار طريقة التعامل مع بعضنا .. باعتبار طريقة + +222 +00:16:01,660 --> 00:16:05,340 +التعامل مع بعضنا .. باعتبار + +223 +00:16:09,180 --> 00:16:18,520 +overcoasting this person also we have an + +224 +00:16:18,520 --> 00:16:23,020 +overcoasting over here now let us take the case of + +225 +00:16:23,020 --> 00:16:27,580 +james as we can see here that according to our + +226 +00:16:27,580 --> 00:16:33,050 +allocation methodقبل ان نقول او قبل ان نقول انه + +227 +00:16:33,050 --> 00:16:40,350 +استخدم فقط 27 دولار بينما الواقع يقول انه استخدم + +228 +00:16:40,350 --> 00:16:45,450 +قيمة 42 دولار من الطعام و الطعام وهذا يعني انه + +229 +00:16:45,450 --> 00:16:51,790 +يدفع 15 دولار اقل هذا يعني اننا نقول ان باعتبارنا + +230 +00:16:53,290 --> 00:16:57,310 +انت بحاجة تدفع 27 ولكن الحقيقة تقول انه يحتاج تدفع + +231 +00:16:57,310 --> 00:17:04,610 +42 يعني اننا نحتاج تدفع هذا الشخص او المطعم. + +232 +00:17:15,800 --> 00:17:20,040 +with the definition of overcoasting or what do we + +233 +00:17:20,040 --> 00:17:23,320 +mean by overcoasting and the definition of + +234 +00:17:23,320 --> 00:17:26,900 +undercoasting so what do you think a definition + +235 +00:17:26,900 --> 00:17:37,420 +can be for these two this + +236 +00:17:37,420 --> 00:17:42,320 +is + +237 +00:17:42,320 --> 00:17:44,140 +the overcoasting excellent + +238 +00:17:54,470 --> 00:17:59,230 +Excellent excellent therefore as you can see any + +239 +00:17:59,230 --> 00:18:02,810 +product or in this case any diner or any person + +240 +00:18:02,810 --> 00:18:08,570 +that consumes a low level of resources but is + +241 +00:18:08,570 --> 00:18:15,810 +assumedبالنسبة إلى طريقة تجارب المسار يعتبر أنه + +242 +00:18:15,810 --> 00:18:21,490 +يستخدم مقدمة أكتر من المصادر هذا ما يسمى بـ + +243 +00:18:21,490 --> 00:18:26,830 +overcoasting أو هذا ما يدفن مفهوم overcoasting + +244 +00:18:26,830 --> 00:18:33,150 +بينما على الجانب الآخر إذا كان لدينا مصادر تستخدم + +245 +00:18:33,150 --> 00:18:37,850 +مقدمة كبيرة من المصادر ولكن في الحقيقة + +246 +00:18:41,000 --> 00:18:45,860 +consumes a large amount of resources actually but + +247 +00:18:45,860 --> 00:18:50,260 +according to our allocation method we have + +248 +00:18:50,260 --> 00:18:56,460 +reported or allocated a low amount of cost or we + +249 +00:18:56,460 --> 00:19:01,280 +assume that he is consuming a low amount of cost + +250 +00:19:01,280 --> 00:19:05,920 +in this case we have an under costing + +251 +00:19:10,050 --> 00:19:13,990 +كما يمكننا أن نرى هنا، مصطلح الـ Over-Costing هو + +252 +00:19:13,990 --> 00:19:16,490 +نوع من البرنامج اللي يتخلص من مستوى مستوى قليل من + +253 +00:19:16,490 --> 00:19:20,950 +المصادر، ولكنه مجموعت بطريقة عبارة عن طريقة عبارة + +254 +00:19:20,950 --> 00:19:21,930 +عن عبارة عن عبارة عن عبارة عن عبارة عن عبارة عن + +255 +00:19:21,930 --> 00:19:23,490 +عبارة عن عبارة عن عبارة عن عبارة عن عبارة عن عبارة + +256 +00:19:23,490 --> 00:19:24,830 +عن عبارة عن عبارة عن عبارة عن عبارة عن عبارة عن + +257 +00:19:24,830 --> 00:19:25,450 +عبارة عن عبارة عن عبارة عن عبارة عن عبارة عن عبارة + +258 +00:19:25,450 --> 00:19:25,450 +عن عبارة عن عبارة عن عبارة عن عبارة عن عبارة عن + +259 +00:19:25,450 --> 00:19:30,590 +عبارة عن عبهذا يعني أننا نعزز هذا الوضع أو نعزز + +260 +00:19:30,590 --> 00:19:35,690 +هذا الشخص الواقعي تعزز هو عكس عكس عكس عكس عكس عكس + +261 +00:19:35,690 --> 00:19:36,810 +عكس عكس عكس عكس عكس عكس عكس عكس عكس عكس عكس عكس + +262 +00:19:36,810 --> 00:19:39,290 +عكس عكس عكس عكس عكس عكس عكس عكس عكس عكس عكس عكس + +263 +00:19:39,290 --> 00:19:39,730 +عكس عكس عكس عكس عكس عكس عكس عكس عكس عكس عكس عكس + +264 +00:19:39,730 --> 00:19:41,030 +عكس عكس عكس عكس عكس عكس عكس عكس عكس عكس عكس عكس + +265 +00:19:41,030 --> 00:19:53,650 +عكس عكس عكس عكس عكس عكس عكس عكس عكس ع + +266 +00:19:56,470 --> 00:20:05,130 +الأن دعنا نعود إلى المثال و + +267 +00:20:05,130 --> 00:20:10,810 +كما نستطيع أن نرى هنا أن الـ Twelve Dollar over + +268 +00:20:10,810 --> 00:20:17,270 +costing plus the three dollars over costing equals + +269 +00:20:17,270 --> 00:20:24,410 +the fifteen dollars under costing هذا يعني أن هناك + +270 +00:20:24,410 --> 00:20:32,320 +حقيقة هناهذه الحقيقة تشير إلى أن إذا قمنا بإعطاء + +271 +00:20:32,320 --> 00:20:37,500 +أو دعنا نقول بحسب إعطاءنا باستخدام طريقة عبارة عن + +272 +00:20:37,500 --> 00:20:44,060 +عبارة عضويةwe had an undercoating or overcoating + +273 +00:20:44,060 --> 00:20:50,200 +that will definitely mean that other products + +274 +00:20:50,200 --> 00:20:55,480 +would be overcoated or undercoated as we can see + +275 +00:20:55,480 --> 00:21:01,220 +here emma was overcoated matthew was overcoated + +276 +00:21:01,220 --> 00:21:04,500 +the amount of overcoating here is fifteen dollars + +277 +00:21:04,500 --> 00:21:12,900 +that meanswe can be sure that from these two two + +278 +00:21:12,900 --> 00:21:19,280 +remaining of courseسيكون هناك عدد من الانتقالات أو + +279 +00:21:19,280 --> 00:21:24,080 +الانتقالات في هذه الحالة بقيمة 15 دولار هذا يسمى + +280 +00:21:24,080 --> 00:21:30,000 +بمعنى إبساطة أسعار المواصفات إبساطة أسعار + +281 +00:21:30,000 --> 00:21:34,100 +المواصفات هذا يعني أو هذا الكلمة يعني أن إذا كان + +282 +00:21:34,100 --> 00:21:38,900 +لدينا نوع من المواصفات أو الانتقالات أو المواصفات + +283 +00:21:38,900 --> 00:21:42,440 +المواصفات أو الشخص في هذه الحالة أو في هذا المثل + +284 +00:21:43,270 --> 00:21:47,250 +that will definitely mean that another product or + +285 +00:21:47,250 --> 00:21:51,590 +other products at least one product even would be + +286 +00:21:51,590 --> 00:21:56,890 +under costed or over costed which is a big problem + +287 +00:22:01,240 --> 00:22:04,540 +النتيجة التي تتجارب نوع من المواصفات و تتجارب نوع + +288 +00:22:04,540 --> 00:22:07,000 +من المواصفات و تتجارب نوع من المواصفات و تتجارب + +289 +00:22:07,000 --> 00:22:11,520 +نوع من المواصفات و تتجارب نوع من المواصفات و + +290 +00:22:11,520 --> 00:22:14,820 +تتجارب + +291 +00:22:14,820 --> 00:22:23,200 +نوع من المواصفات و تتجارب + +292 +00:22:29,030 --> 00:22:34,310 +تعالي، قلناها فقط، لذلك إتفاق المعارف هو نتيجة + +293 +00:22:34,310 --> 00:22:38,310 +إتفاق أو إتفاق أو إتفاق أو إتفاق أو إتفاق أو إتفاق + +294 +00:22:38,310 --> 00:22:38,830 +أو إتفاق أو إتفاق أو إتفاق أو إتفاق أو إتفاق أو + +295 +00:22:38,830 --> 00:22:40,450 +إتفاق أو إتفاق أو إتفاق أو إتفاق أو إتفاق أو إتفاق + +296 +00:22:40,450 --> 00:22:42,030 +أو إتفاق أو إتفاق أو إتفاق أو إتفاق أو إتفاق أو + +297 +00:22:42,030 --> 00:22:44,410 +إتفاق أو إتفاق أو إتفاق أو إتفاق أو إتفاق أو إتفاق + +298 +00:22:44,410 --> 00:22:57,510 +أو إتفاق أو إتفاق أو إتفاق أو إتفاق أو + +299 +00:22:57,510 --> 00:23:01,200 +إتفThe over-costed product absorbs too much cost + +300 +00:23:01,200 --> 00:23:05,940 +making it seem less profitable than it really is + +301 +00:23:05,940 --> 00:23:09,440 +Of course if we have an over-costed product that + +302 +00:23:09,440 --> 00:23:15,360 +means we are assuming that it consumes a lot of + +303 +00:23:15,360 --> 00:23:19,970 +resources but in fact it does notCorrect? + +304 +00:23:20,510 --> 00:23:24,110 +Therefore, this would make it seem less profitable + +305 +00:23:24,110 --> 00:23:29,450 +than it really is. While as the under-costed + +306 +00:23:29,450 --> 00:23:34,110 +product is left with too little costs, that means + +307 +00:23:34,110 --> 00:23:37,950 +according to our allocation or the method of + +308 +00:23:37,950 --> 00:23:41,900 +allocation which uses a broad averaging methodهذا + +309 +00:23:41,900 --> 00:23:45,340 +يعني أننا نعتقد أن هذا البرنامج وهو نوع من + +310 +00:23:45,340 --> 00:23:51,420 +البرنامج التي تستخدم أو تستخدم قطعة صغيرة من + +311 +00:23:51,420 --> 00:23:57,180 +المصادر، وهو لماذا الحقيقة تقول إنها تستخدم قطعة + +312 +00:23:57,180 --> 00:24:03,220 +أكتر من المصادر، وهو ما يجعلها تبدو أكتر مفيدة من + +313 +00:24:03,220 --> 00:24:05,440 +ما هو الحقيقة. + +314 +00:24:10,840 --> 00:24:21,500 +السؤال أو السؤال الكبير هنا يأتي إلى عقل كيف يظهر + +315 +00:24:21,500 --> 00:24:27,380 +هذا الموضوع مشكلة في أي مؤسسة؟ بعض المديرين يقولون + +316 +00:24:27,380 --> 00:24:32,240 +حسنًا، سيكون لدينا بعض المواصفات المتعارضة و بعض + +317 +00:24:32,240 --> 00:24:37,720 +المواصفات المتعارضة، فماذا؟ هل هذا مشكلة حقيقية + +318 +00:24:37,720 --> 00:24:38,780 +لنا؟ + +319 +00:24:41,150 --> 00:24:45,990 +what are the problems in this case يعني if we have + +320 +00:24:45,990 --> 00:24:52,570 +an under costed product and one other over costed + +321 +00:24:52,570 --> 00:24:56,010 +product what are the problems that could arise + +322 +00:24:56,010 --> 00:25:01,050 +from under costing and over costing excellent + +323 +00:25:08,240 --> 00:25:12,600 +then we will not have profit or we allow profit + +324 +00:25:12,600 --> 00:25:17,360 +excellent excellent therefore if we have two + +325 +00:25:17,360 --> 00:25:26,340 +products for instance product A and + +326 +00:25:26,340 --> 00:25:30,880 +product B product + +327 +00:25:30,880 --> 00:25:35,800 +A is over costed and + +328 +00:25:35,800 --> 00:25:37,860 +product B is under costed + +329 +00:25:42,100 --> 00:25:45,380 +بالطبع إذا كان لدينا فقط هذه الاثنين الأدوات التي + +330 +00:25:45,380 --> 00:25:49,200 +تكون تدفع أو تدفع أو تدفع أو تدفع أو تدفع أو تدفع + +331 +00:25:49,200 --> 00:25:49,240 +أو تدفع أو تدفع أو تدفع أو تدفع أو تدفع أو تدفع أو + +332 +00:25:49,240 --> 00:25:54,440 +تدفع أو تدفع أو تدفع أو تدفع أو تدفع أو تدفع أو + +333 +00:25:54,440 --> 00:25:54,860 +تدفع أو تدفع أو تدفع أو تدفع أو تدفع أو تدفع أو + +334 +00:25:54,860 --> 00:25:55,320 +تدفع أو تدفع أو تدفع أو تدفع أو تدفع أو تدفع أو + +335 +00:25:55,320 --> 00:25:57,960 +تدفع أو تدفع أو تدفع أو تدفع أو تدفع أو تدفع أو + +336 +00:25:57,960 --> 00:26:06,740 +تدفع أو تدفع أو تدفع أو + +337 +00:26:06,740 --> 00:26:11,840 +تدفin this case if we have an over costed product + +338 +00:26:11,840 --> 00:26:16,560 +that means if we are pricing or building our + +339 +00:26:16,560 --> 00:26:19,900 +decision of pricing according to the cost that + +340 +00:26:19,900 --> 00:26:28,380 +means we are or we would over price our + +341 +00:26:28,380 --> 00:26:34,210 +product correct?وفي نفس الوقت، الوضع الأخر الذي + +342 +00:26:34,210 --> 00:26:39,170 +يكون عالقًا، سيكون عالقًا، إذا كانت قرار السعر + +343 +00:26:39,170 --> 00:26:55,250 +مبني على قيمة الوضع.السؤال + +344 +00:26:55,250 --> 00:26:59,150 +هنا، هل هذا مشكلة عالقة السعر؟ + +345 +00:27:01,560 --> 00:27:05,400 +هو مشكلة للشركة لديها نوع من النوع من النوع من + +346 +00:27:05,400 --> 00:27:05,680 +النوع من النوع من النوع من النوع من النوع من النوع + +347 +00:27:05,680 --> 00:27:06,240 +من النوع من النوع من النوع من النوع من النوع من + +348 +00:27:06,240 --> 00:27:09,520 +النوع من النوع من النوع من النوع من النوع من النوع + +349 +00:27:09,520 --> 00:27:09,520 +من النوع من النوع من النوع من النوع من النوع من + +350 +00:27:09,520 --> 00:27:11,300 +النوع من النوع من النوع من النوع من النوع من النوع + +351 +00:27:11,300 --> 00:27:12,720 +من النوع من النوع من النوع من النوع من النوع من + +352 +00:27:12,720 --> 00:27:13,140 +النوع من النوع من النوع من النوع من النوع من النوع + +353 +00:27:13,140 --> 00:27:13,140 +من النوع من النوع من النوع من النوع من النوع من + +354 +00:27:13,140 --> 00:27:13,180 +النوع من النوع من النوع من النوع من النوع من النوع + +355 +00:27:13,180 --> 00:27:13,200 +من النوع من النوع من النوع من النوع من النوع من + +356 +00:27:13,200 --> 00:27:13,200 +النوع من النوع من النوع من النوع من النوع من النوع + +357 +00:27:13,200 --> 00:27:17,580 +من النوع من النوع من النوع من النوع من النوع من + +358 +00:27:17,580 --> 00:27:21,300 +النوع من النوع + +359 +00:27:39,310 --> 00:27:43,470 +excellent excellent and you said that earlier that + +360 +00:27:43,470 --> 00:27:51,550 +means that we might have one of two courses either + +361 +00:27:51,550 --> 00:27:57,930 +we would achieve low contribution margins + +362 +00:28:01,390 --> 00:28:08,590 +or of course which would decrease our profit or + +363 +00:28:08,590 --> 00:28:14,750 +we would attain or achieve losses + +364 +00:28:19,010 --> 00:28:25,750 +بالتالي، يمكن أن يكون فقط تقليل أو يؤثر على حصتنا + +365 +00:28:25,750 --> 00:28:33,010 +بالتقليل ويمكن حتى أن يجعل المؤسسة كمجتمع بشكل كام + +366 +00:28:33,010 --> 00:28:39,660 +تخسر الماللأن اذا اذا اذا اذا اذا اذا اذا اذا اذا + +367 +00:28:39,660 --> 00:28:39,660 +اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا + +368 +00:28:39,660 --> 00:28:40,440 +اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا + +369 +00:28:40,440 --> 00:28:41,340 +اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا + +370 +00:28:41,340 --> 00:28:41,340 +اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا + +371 +00:28:41,340 --> 00:28:41,860 +اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا + +372 +00:28:41,860 --> 00:28:43,720 +اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا + +373 +00:28:43,720 --> 00:28:44,280 +اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا + +374 +00:28:44,280 --> 00:28:47,360 +اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا + +375 +00:28:47,360 --> 00:28:57,640 +اذا اذا اذا اذا + +376 +00:28:57,640 --> 00:29:02,080 +اذا ابالنسبة لـ Cost Allocation، هذا هو الـ Cost + +377 +00:29:02,080 --> 00:29:10,160 +الذي سأبني عليه أو هذا هو ال Cost الذي سأستخدمه في + +378 +00:29:10,160 --> 00:29:16,520 +عملية الاختيار في عملية الاختيار أو عملية قيمتي، + +379 +00:29:16,520 --> 00:29:21,420 +فسأقول إنني أحتاج، على سبيل المثال، 20 دولار أكتر + +380 +00:29:21,420 --> 00:29:26,100 +من هذا الـ 50 دولار، لذلك سأدفع أو سأقوم بقيم هذا + +381 +00:29:26,100 --> 00:29:34,590 +الهاتفأو 70 دولار في هذه الحالة سأعتقد أن هذا قيمة + +382 +00:29:34,590 --> 00:29:39,070 +جيدة لأن الـ cost التي تم تفرجها هو 50 دولار و أنا + +383 +00:29:39,070 --> 00:29:43,490 +لا أعرف بالضبط أن هذا هو نوع من البرنامج تحت cost + +384 +00:29:43,490 --> 00:29:49,810 +هذا يعني أن كل نوع من البرنامج اللي تم تفرجه بقيمة + +385 +00:29:49,810 --> 00:29:59,680 +70 دولار وهو قيمة سيخسر 30 دولار من مال الشركةكل + +386 +00:29:59,680 --> 00:30:06,280 +مجلد واحد منهم يتم ابيعه وهذه هي الوضعية الموجودة + +387 +00:30:06,280 --> 00:30:09,780 +في مجلد + +388 +00:30:09,780 --> 00:30:10,100 +مجلد مجلد مجلد مجلد مجلد مجلد مجلد مجلد مجلد مجلد + +389 +00:30:10,100 --> 00:30:10,500 +مجلد مجلد مجلد مجلد مجلد مجلد مجلد مجلد مجلد مجلد + +390 +00:30:10,500 --> 00:30:10,680 +مجلد مجلد مجلد مجلد مجلد مجلد مجلد مجلد مجلد مجلد + +391 +00:30:10,680 --> 00:30:10,680 +مجلد مجلد مجلد مجلد مجلد مجلد مجلد مجلد مجلد مجلد + +392 +00:30:10,680 --> 00:30:24,600 +مجلد مجلد مجلد مجلد مجلد مجلد مجلد مجل + +393 +00:30:25,700 --> 00:30:33,580 +هذا هو المشكلة لديها أشياء تدفع أسعار أو تدفع + +394 +00:30:33,580 --> 00:30:41,360 +أسعارأو حتى في واحد من الأجهزة التي تخسر المال أو + +395 +00:30:41,360 --> 00:30:44,220 +تقوم بتقرير خسارة على مصطلحة المال. + +396 +00:31:06,110 --> 00:31:08,750 +Is it correct? Is it a good thing to have an + +397 +00:31:08,750 --> 00:31:12,230 +overpriced يعني some managers would say that the + +398 +00:31:12,230 --> 00:31:17,830 +problem here of 30$ would be gained over here for + +399 +00:31:17,830 --> 00:31:20,910 +instance Therefore, we would not have any problems + +400 +00:31:20,910 --> 00:31:24,490 +Therefore, the overpricing and the underpricing is + +401 +00:31:24,490 --> 00:31:26,690 +not a problem or the over costing and the under + +402 +00:31:26,690 --> 00:31:27,810 +costing is not a problem + +403 +00:31:43,050 --> 00:31:48,410 +excellent excellent therefore if we have an + +404 +00:31:48,410 --> 00:31:54,210 +overpriced product that means of course in a + +405 +00:31:54,210 --> 00:31:58,890 +highly competitive market that means + +406 +00:32:03,680 --> 00:32:09,840 +that means that our price + +407 +00:32:09,840 --> 00:32:13,980 +would be higher than the price of our competitors + +408 +00:32:13,980 --> 00:32:21,540 +that means that customers and consumers would be + +409 +00:32:21,540 --> 00:32:25,220 +attracted to other products or to other companies + +410 +00:32:25,220 --> 00:32:29,260 +and would be repelled by the high prices that we + +411 +00:32:29,260 --> 00:32:32,180 +are asking + +412 +00:32:33,040 --> 00:32:42,640 +بالتالي، في هذه الحالة، ستتخلص الـ market share + +413 +00:32:42,640 --> 00:32:47,760 +وهو + +414 +00:32:47,760 --> 00:32:57,660 +مشكلة كبيرة جدًا فيأي ماركة مباركة عالية لأن أعلى + +415 +00:32:57,660 --> 00:33:03,400 +السعر .. بالطبع أعلى السعر ثم .. ثم دعنا نقول + +416 +00:33:03,400 --> 00:33:09,480 +ماركة مباركة يعني أن المستخدمين سيكونوا درسوا بعيد + +417 +00:33:09,480 --> 00:33:17,540 +عن ماركتنا إلى الماركتين الموجودة في الماركةهل + +418 +00:33:17,540 --> 00:33:22,180 +لديك أسئلة؟ لذلك كما نستطيع أن نرى تسوي الأسعار، + +419 +00:33:22,180 --> 00:33:29,780 +تسوي الأسعار هي مشكلة جدًا تحتاج إلى تحسينها، + +420 +00:33:29,780 --> 00:33:36,380 +تحتاج إلى إصلاحها لكي لا يكون هناك مشكلة مثل هذه، + +421 +00:33:36,380 --> 00:33:40,920 +إما أنك تخسر المال أو تخسر شركة الأسعار، والتي + +422 +00:33:40,920 --> 00:33:45,240 +بالطبع هنا تخسر شركة الأسعار ستعني أيضًا أنك تخسر + +423 +00:33:45,240 --> 00:33:45,540 +المال + +424 +00:33:49,030 --> 00:33:53,350 +الان دعنا نأخذ مصادر يعني نحن فقط أخذنا مصادر + +425 +00:33:53,350 --> 00:33:54,550 +مصادر عملية عملية عملية عملية عملية عملية عملية + +426 +00:33:54,550 --> 00:33:56,710 +عملية عملية عملية عملية عملية عملية عملية عملية + +427 +00:33:56,710 --> 00:33:58,770 +عملية عملية عملية عملية عملية عملية عملية عملية + +428 +00:33:58,770 --> 00:33:59,090 +عملية عملية عملية عملية عملية عملية عملية عملية + +429 +00:33:59,090 --> 00:34:01,770 +عملية عملية عملية عملية عملية عملية عملية عملية + +430 +00:34:01,770 --> 00:34:02,890 +عملية عملية عملية عملية عملية عملية عملية عملية + +431 +00:34:02,890 --> 00:34:02,890 +عملية عملية عملية عملية عملية عملية عملية عملية + +432 +00:34:02,890 --> 00:34:11,550 +عملية عملية عملية عملية عملية عملية عملية + +433 +00:34:11,550 --> 00:34:22,390 +عملية عمليةتحاول تجهيز مخطط أو تجهيز طريقة الحركة + +434 +00:34:22,390 --> 00:34:27,290 +التي ستقوم بتحل هذه المشاكل أو المشاكل التي تتعامل + +435 +00:34:27,290 --> 00:34:35,570 +مع هذه المؤسسة بالطبع + +436 +00:34:35,570 --> 00:34:39,050 +هذا المثال من Plastim Corporation + +437 +00:34:54,000 --> 00:34:57,980 +المثال هو مثل هذا + +438 +00:35:03,000 --> 00:35:07,920 +Plastim Corporation تصنع عصير لعين خلفية السيارات + +439 +00:35:07,920 --> 00:35:08,640 +للسيارات السيارات السيارات السيارات السيارات + +440 +00:35:08,640 --> 00:35:09,440 +السيارات السيارات السيارات السيارات السيارات + +441 +00:35:09,440 --> 00:35:11,060 +السيارات السيارات السيارات السيارات السيارات + +442 +00:35:11,060 --> 00:35:11,960 +السيارات السيارات السيارات السيارات السيارات + +443 +00:35:11,960 --> 00:35:13,040 +السيارات السيارات السيارات السيارات السيارات + +444 +00:35:13,040 --> 00:35:13,300 +السيارات السيارات السيارات السيارات السيارات + +445 +00:35:13,300 --> 00:35:13,320 +السيارات السيارات السيارات السيارات السيارات + +446 +00:35:13,320 --> 00:35:13,320 +السيارات السيارات السيارات السيارات السيارات + +447 +00:35:13,320 --> 00:35:13,420 +السيارات السيارات السيارات السيارات السيارات + +448 +00:35:13,420 --> 00:35:18,360 +السيارات السيارات السيارات السيارات السيارات السي + +449 +00:35:18,380 --> 00:35:22,840 +السيارات تصميمها بإدخال ملتن بلاستيك إلى ملعق + +450 +00:35:22,840 --> 00:35:26,800 +لإعطاء اللامبها شكلها المتوقع، الملعق يدخل لإعطاء + +451 +00:35:26,800 --> 00:35:31,000 +الملتن بلاستيك لتصميمه، وبعد ذلك يتم إزالة + +452 +00:35:31,000 --> 00:35:35,420 +السيارة، تحت مقاومتها مع جيوفاني موتورز، مصمم مصمم + +453 +00:35:35,420 --> 00:35:36,920 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +454 +00:35:36,920 --> 00:35:37,560 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +455 +00:35:37,560 --> 00:35:43,320 +مصمم مصمم مصمم مصمم مصمم مصمم مصلنسة كاملة CL5 و + +456 +00:35:43,320 --> 00:35:48,140 +لنسة بسيطة S3 لنسة كاملة كاملة كاملة كاملة كاملة + +457 +00:35:48,140 --> 00:35:50,780 +كاملة كاملة كاملة كاملة كاملة كاملة كاملة كاملة + +458 +00:35:50,780 --> 00:35:51,460 +كاملة كاملة كاملة كاملة كاملة كاملة كاملة كاملة + +459 +00:35:51,460 --> 00:35:54,360 +كاملة كاملة كاملة كاملة كاملة كاملة كاملة كاملة + +460 +00:35:54,360 --> 00:35:55,240 +كاملة كاملة كاملة كاملة كاملة كاملة كاملة كاملة + +461 +00:35:55,240 --> 00:35:55,520 +كاملة كاملة كاملة كاملة كاملة كاملة كاملة كاملة + +462 +00:35:55,520 --> 00:35:55,520 +كاملة كاملة كاملة كاملة كاملة كاملة كاملة كاملة + +463 +00:35:55,520 --> 00:35:56,140 +كاملة كاملة كاملة كاملة كاملة كاملة كاملة كاملة + +464 +00:35:56,140 --> 00:36:02,770 +كاملة كاملة كاملة كاملة كاملة كمصمم الـ CL5 هو + +465 +00:36:02,770 --> 00:36:06,410 +أكتر مشكلة لأن مجموعات مختلفة في الملعب يجب أن + +466 +00:36:06,410 --> 00:36:10,970 +تتعامل ويناسب بشكل محدد الـ S3 هو أسهل لإصلاحه + +467 +00:36:10,970 --> 00:36:13,510 +لأنه يحتوي على مصمم مختلفة ومشكلة مختلفة ومشكلة + +468 +00:36:13,510 --> 00:36:15,170 +مختلفة ومشكلة مختلفة ومشكلة مختلفة ومشكلة مختلفة + +469 +00:36:15,170 --> 00:36:16,310 +ومشكلة مختلفة ومشكلة مختلفة ومشكلة مختلفة ومشكلة + +470 +00:36:16,310 --> 00:36:16,910 +مختلفة ومشكلة مختلفة ومشكلة مختلفة ومشكلة مختلفة + +471 +00:36:16,910 --> 00:36:23,430 +ومشكلة مختلفة ومشكلة مختلفة ومشكلة + +472 +00:36:23,430 --> 00:36:31,760 +مختلفة ومشكلة مختلفمحركات لتصنع او هذه الشركة او + +473 +00:36:31,760 --> 00:36:37,060 +مؤسسة Plasm Corporation تصنع اتجارات اتجارات + +474 +00:36:37,060 --> 00:36:39,740 +اتجارات اتجارات اتجارات اتجارات اتجارات اتجارات + +475 +00:36:39,740 --> 00:36:39,740 +اتجارات اتجارات اتجارات اتجارات اتجارات اتجارات + +476 +00:36:39,740 --> 00:36:41,940 +اتجارات اتجارات اتجارات + +477 +00:36:43,910 --> 00:36:48,630 +والثاني نوع من الهواتف اللي يتم إصداره من هذه + +478 +00:36:48,630 --> 00:36:54,810 +المؤسسة هو لنس ببساطة كالعنوان هنا يشير إلى أن ال + +479 +00:36:54,810 --> 00:36:59,450 +CL5 هو كمplex هذا يعني أن تصميم هذا اللنس أكتر + +480 +00:36:59,450 --> 00:37:05,990 +مشكلة وهذا يعني أن تصميم هذا اللنس أكتر مشكلة + +481 +00:37:08,660 --> 00:37:15,300 +بالطبع من نوعها هي أسهل تصميم أو تصميم أكثر أو + +482 +00:37:15,300 --> 00:37:16,620 +أسهل تصميم أو تصميم أكثر أو أسهل تصميم أو تصميم + +483 +00:37:16,620 --> 00:37:17,620 +أكثر أو أسهل تصميم أو تصميم أكثر أو أسهل تصميم أو + +484 +00:37:17,620 --> 00:37:18,160 +تصميم أكثر أو أسهل تصميم أكثر أو أسهل تصميم أكثر + +485 +00:37:18,160 --> 00:37:19,200 +أو أسهل تصميم أكثر أو أسهل تصميم أكثر أو أسهل + +486 +00:37:19,200 --> 00:37:20,100 +تصميم أكثر أو أسهل تصميم أكثر أو أسهل تصميم أكثر + +487 +00:37:20,100 --> 00:37:20,860 +أو أسهل تصميم أكثر أو أسهل تصميم أكثر أو أسهل + +488 +00:37:20,860 --> 00:37:25,200 +تصميم أكثر أو أسهل تصميم أو يقدمون لنا سلسلة + +489 +00:37:25,200 --> 00:37:28,040 +لتصميم و تصميم و تقوم بتشريع و تقوم بتشريع و تقوم + +490 +00:37:28,040 --> 00:37:31,720 +بتشريع و تقوم بتشريع و تقوم بتشريع و تقوم بتشريع و + +491 +00:37:31,720 --> 00:37:32,680 +تقوم بتشريع و تقوم بتشريع و تقوم بتشريع و تقوم + +492 +00:37:32,680 --> 00:37:32,680 +بتشريع و تقوم بتشريع و تقوم بتشريع و تقوم بتشريع و + +493 +00:37:32,680 --> 00:37:32,920 +تقوم بتشريع و تقوم بتشريع و تقوم بتشريع و تقوم + +494 +00:37:32,920 --> 00:37:33,920 +بتشريع و تقوم بتشريع و تقوم بتشريع و تقوم بتشريع و + +495 +00:37:33,920 --> 00:37:42,360 +تقوم بتشريع و تقوم بتشريع و تقوم بتشريع و + +496 +00:37:42,360 --> 00:37:45,900 +تقوم بتشريع و تقوم بتشريع و تقكل عام جيوفاني + +497 +00:37:45,900 --> 00:37:48,960 +موتورز تحدد بعض التغييرات للسامسونج والسامسونج + +498 +00:37:48,960 --> 00:37:52,680 +المعضلة ومعضلة كاملة ومعضلة + +499 +00:37:52,680 --> 00:37:52,680 +كاملة ومعضلة كاملة ومعضلة كاملة ومعضلة كاملة + +500 +00:37:52,680 --> 00:37:54,340 +ومعضلة كاملة ومعضلة كاملة ومعضلة كاملة ومعضلة + +501 +00:37:54,340 --> 00:37:55,660 +كاملة ومعضلة كاملة ومعضلة كاملة ومعضلة كاملة + +502 +00:37:55,660 --> 00:37:56,180 +ومعضلة كاملة ومعضلة كاملة ومعضلة كاملة ومعضلة + +503 +00:37:56,180 --> 00:37:56,880 +كاملة ومعضلة كاملة ومعضلة كاملة ومعضلة كاملة + +504 +00:37:56,880 --> 00:38:06,800 +ومعضلة كاملة ومعضلة كاملة ومعضلة كاملة ومعضلة + +505 +00:38:06,800 --> 00:38:13,650 +كاملة والصينيات تم تجيباني الموتورز و تم تجيباني + +506 +00:38:13,650 --> 00:38:13,890 +الموتورز و تم تجيباني الموتورز و تم تجيباني + +507 +00:38:13,890 --> 00:38:15,930 +الموتورز و تم تجيباني الموتورز و تم تجيباني + +508 +00:38:15,930 --> 00:38:18,050 +الموتورز و تم تجيباني الموتورز و تم تجيباني + +509 +00:38:18,050 --> 00:38:18,610 +الموتورز و تم تجيباني الموتورز و تم تجيباني + +510 +00:38:18,610 --> 00:38:19,130 +الموتورز و تم تجيباني الموتورز و تم تجيباني + +511 +00:38:19,130 --> 00:38:19,150 +الموتورز و تم تجيباني الموتورز و تم تجيباني + +512 +00:38:19,150 --> 00:38:19,810 +الموتورز و تم تجيباني الموتورز و تم تجيباني + +513 +00:38:19,810 --> 00:38:23,890 +الموتورز و تم تجيباني الموتورز و تم تجيباني + +514 +00:38:23,890 --> 00:38:31,320 +الموتورز و تم تجبالطبع مثلًا يستمر مثلًا أو يشير + +515 +00:38:31,320 --> 00:38:37,360 +أيضًا إلى أن Plastim تعمل في قدرة وفي سيارة بقيم + +516 +00:38:37,360 --> 00:38:42,620 +ماركتينج صعبة جدًا بسبب أشياء عالية منها، Plastim + +517 +00:38:42,620 --> 00:38:47,470 +لديهاcustomer service cost لأن كما تعلمون جميعًا + +518 +00:38:47,470 --> 00:38:50,770 +أن هؤلاء الأشخاص مرتبطين إذا كان لديه نوع من + +519 +00:38:50,770 --> 00:38:53,630 +البرنامج بقيمة عالية هذا يعني أننا لدينا أقل مشاكل + +520 +00:38:53,630 --> 00:38:58,050 +مع هذا البرنامج أقل مشاكل يعني أننا لدينا أقل + +521 +00:38:58,050 --> 00:39:03,910 +التعامل بين المؤسسة و المستخدمين هذا يعني أننا + +522 +00:39:03,910 --> 00:39:10,230 +لدينا قيمة عالية أو قيمة مستخدم للمستخدم Plastem's + +523 +00:39:10,230 --> 00:39:16,760 +business environment is very competitiveهذه واحدة + +524 +00:39:16,760 --> 00:39:23,280 +من .. دعنا نقول الأشياء أو المصادر التي قلنا بأننا + +525 +00:39:23,280 --> 00:39:31,320 +يجب أن نعتبرها عندما نتعامل مع افعالة الأسعار بين + +526 +00:39:31,320 --> 00:39:38,040 +طريقة تجارب أسهل أو أفضل طريقة تجارب أسهل + +527 +00:39:42,310 --> 00:39:45,530 +At a recent meeting, here comes the problem that + +528 +00:39:45,530 --> 00:39:53,360 +faces this organizationحتى الآن حدث ذكر الحقيقات، + +529 +00:39:53,360 --> 00:40:01,360 +حدث ذكر الاختصارات أو العمل الخاص بمؤسسته، دعنا + +530 +00:40:01,360 --> 00:40:06,240 +نرى ما هي المشكلة التي تم تفاجئها هذا الحدث في + +531 +00:40:06,240 --> 00:40:08,600 +مجلس مقابلة مقابلة مقابلة مجلس مقابلة جيوفاني تشير + +532 +00:40:08,600 --> 00:40:16,230 +إلى أن مستخدم جديهنا يأتي المعارضة العالية أن + +533 +00:40:16,230 --> 00:40:19,730 +مصادر جديد BANDEX يصنع فقط عميل عميل عميل عميل + +534 +00:40:19,730 --> 00:40:22,890 +عميل عميل عميل سامبل لانسز فبالتالي BANDEX فقط + +535 +00:40:22,890 --> 00:40:24,870 +تصنع عميل عميل عميل عميل عميل عميل سامبل لانسز + +536 +00:40:31,530 --> 00:40:36,410 +وهذا الشركة باندكس تقدم لجيوفاني الهاتف الـ S3 + +537 +00:40:36,410 --> 00:40:42,830 +لانس بقية قيمة 53 دولار تقريبًا من قيمة 63 دولار + +538 +00:40:42,830 --> 00:40:48,070 +التي يتم تخطيطها بلاستم في عام 2011 + +539 +00:40:54,850 --> 00:41:01,110 +هو يقيم الهاتف S3 بقيمة 63 دولار ولكن هنا يأتي + +540 +00:41:01,110 --> 00:41:10,350 +شركة جديدة في السوق التي تقوم بشراء الهاتف S3 + +541 +00:41:10,350 --> 00:41:17,440 +بقيمة 53 دولار وهو فرق 10 دولار بين الانتجارينإذا + +542 +00:41:17,440 --> 00:41:22,780 +لم يكن Plastim قادر على تخلص أسعار السوق، فإذا + +543 +00:41:22,780 --> 00:41:30,300 +لم نتخلص أسعار السوق، فسنفقد المشاركة، وسنفقد + +544 +00:41:30,300 --> 00:41:35,960 +جيوفاني موتورز كشركة مستخدمنا، فسنفقد شركة جيوفاني + +545 +00:41:38,190 --> 00:41:44,050 +للسنة القادمة للموضوع المميز هو أنه لا يوجد مشكلة + +546 +00:41:44,050 --> 00:41:46,310 +مبارزة مثل الـ Complex Lens التي تبيع بلاستم + +547 +00:41:46,310 --> 00:41:50,610 +لجيوفاني 137$ لجيوفاني 137$ لجيوفاني 137$ لجيوفاني + +548 +00:41:50,610 --> 00:41:51,990 +137$ لجيوفاني 137$ لجيوفاني 137$ لجيوفاني 137$ + +549 +00:41:51,990 --> 00:41:54,750 +لجيوفاني 137$ لجيوفاني 137$ لجيوفاني 137$ لجيوفاني + +550 +00:41:54,750 --> 00:41:57,370 +137$ لجيوفاني 137$ لجيوفاني 137$ لجيوفاني 137$ + +551 +00:41:57,370 --> 00:41:58,670 +لجيوفاني 137$ لجيوفاني 137$ لجيوفاني 137$ لجيوفاني + +552 +00:41:58,670 --> 00:42:05,750 +137$ لجيوفاني 137$ لجيوفان + +553 +00:42:06,620 --> 00:42:10,660 +هذا هو المشكلة التي يتم تفضيلها في هذه الحالة + +554 +00:42:10,660 --> 00:42:16,580 +بأننا يجب أن نقرر ما هي الاختيار اللي لدينا هنا + +555 +00:42:16,580 --> 00:42:23,040 +بالطبع إذا كنت سأقرر فهذا يعني أنني لدي اختيار يجب + +556 +00:42:23,040 --> 00:42:26,940 +أن أختار بين الاختيارات المختلفة ما هي الاختيارات؟ + +557 +00:42:26,940 --> 00:42:32,660 +المشكلة هنا هيهناك شركة تقدر تقدر تقدر تقدر تقدر + +558 +00:42:32,660 --> 00:42:40,460 +تقدر تقدر تقدر تقدر تقدر تقدر تقدر تقدر تقدر تقدر + +559 +00:42:40,460 --> 00:42:41,000 +تقدر تقدر تقدر تقدر تقدر تقدر تقدر تقدر تقدر تقدر + +560 +00:42:41,000 --> 00:42:41,000 +تقدر تقدر تقدر تقدر تقدر تقدر تقدر تقدر تقدر تقدر + +561 +00:42:41,000 --> 00:42:41,100 +تقدر تقدر تقدر تقدر تقدر تقدر تقدر تقدر تقدر تقدر + +562 +00:42:41,100 --> 00:42:41,800 +تقدر تقدر تقدر تقدر تقدر تقدر تقدر تقدر تقدر تقدر + +563 +00:42:41,800 --> 00:42:41,800 +تقدر تقدر تقدر تقدر تقدر تقدر تقدر تقدر تقدر تقدر + +564 +00:42:41,800 --> 00:42:44,900 +تقدر تقدر تقدر تقدر تقدر تقدر + +565 +00:42:44,900 --> 00:42:54,400 +تقدر تقد + +566 +00:43:17,110 --> 00:43:24,230 +excellent excellent excellent therefore this isهذه + +567 +00:43:24,230 --> 00:43:32,360 +هي الاتصالات التي لدينا هناأما نحاول أن نقل قيمتنا + +568 +00:43:32,360 --> 00:43:40,940 +لكي نقوم بمقابلة أو لكي نقوم بمقابلة بقدر 53$ أو + +569 +00:43:40,940 --> 00:43:46,220 +نقول فقط أننا لا نمتلك القهوة لكي نقل قيمتنا هذا + +570 +00:43:46,220 --> 00:43:49,900 +يعني أننا لا نمتلك القهوة لكي نقل قيمتنا هذا يعني + +571 +00:43:49,900 --> 00:43:54,360 +أننا سنخسر جيوفاني موتورز كشركاتنا + +572 +00:43:57,990 --> 00:44:02,950 +الخيارات التي يجب أن نختارها بين الان دعنا نكمل مع + +573 +00:44:02,950 --> 00:44:09,250 +الموضوع بالطبع الان الموضوع يتعامل مع نظام الهزيمة + +574 +00:44:09,250 --> 00:44:12,130 +في شركة Plastem Corporation كيف تتعامل شركة + +575 +00:44:12,130 --> 00:44:17,790 +Plastem Corporation بتعامل مع نظام الهزيمة بالطبع + +576 +00:44:17,790 --> 00:44:22,800 +بالنسبة للدياجرام اللي أخذناه فيعن طريق cost + +577 +00:44:22,800 --> 00:44:26,580 +accounting 1 كما قلنا في cost accounting 1 هذا + +578 +00:44:26,580 --> 00:44:33,240 +البرنامج يختم أو يقدم لنا مجلة عملية عملية عملية + +579 +00:44:33,240 --> 00:44:35,660 +عملية عملية عملية عملية عملية عملية عملية عملية + +580 +00:44:35,660 --> 00:44:36,060 +عملية عملية عملية عملية عملية عملية عملية عملية + +581 +00:44:36,060 --> 00:44:37,720 +عملية عملية عملية عملية عملية عملية عملية عملية + +582 +00:44:37,720 --> 00:44:38,380 +عملية عملية عملية عملية عملية عملية عملية عملية + +583 +00:44:38,380 --> 00:44:39,140 +عملية عملية عملية عملية عملية عملية عملية عملية + +584 +00:44:39,140 --> 00:44:39,160 +عملية عملية عملية عملية عملية عملية عملية عملية + +585 +00:44:39,160 --> 00:44:39,220 +عملية عملية عملية عملية عملية عملية عملية عملية + +586 +00:44:39,220 --> 00:44:47,510 +عملية عملية عملية عمليةمثل مصادر مصادر مصادر مصادر + +587 +00:44:47,510 --> 00:44:52,330 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +588 +00:44:52,330 --> 00:44:57,410 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +589 +00:44:57,410 --> 00:44:57,430 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +590 +00:44:57,430 --> 00:44:57,550 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +591 +00:44:57,550 --> 00:44:58,170 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +592 +00:44:58,170 --> 00:45:03,390 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +593 +00:45:03,390 --> 00:45:11,650 +مصادر مصادر مصادر معن طريق مصمم المعلومات أو مصمم + +594 +00:45:11,650 --> 00:45:16,970 +المعلومات، نجد أن Plastin Corporation لديها 2 + +595 +00:45:16,970 --> 00:45:21,110 +مصممات مباشرة، أولاً المواد المباشرة والعمل + +596 +00:45:21,110 --> 00:45:21,430 +المباشر والعمل المباشر والعمل المباشر والعمل + +597 +00:45:21,430 --> 00:45:23,090 +المباشر والعمل المباشر والعمل المباشر والعمل + +598 +00:45:23,090 --> 00:45:25,070 +المباشر والعمل المباشر والعمل المباشر والعمل + +599 +00:45:25,070 --> 00:45:25,950 +المباشر والعمل المباشر والعمل المباشر والعمل + +600 +00:45:25,950 --> 00:45:25,950 +المباشر والعمل المباشر والعمل المباشر والعمل + +601 +00:45:25,950 --> 00:45:25,950 +المباشر والعمل المباشر والعمل المباشر والعمل + +602 +00:45:25,950 --> 00:45:25,950 +المباشر والعمل المباشر والعمل المباشر والعمل + +603 +00:45:25,950 --> 00:45:29,950 +المباشر والعمل المباشر والعمل المباشر + +604 +00:45:41,600 --> 00:45:43,280 +أول مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح + +605 +00:45:43,280 --> 00:45:44,660 +مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح + +606 +00:45:44,660 --> 00:45:44,860 +مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح + +607 +00:45:44,860 --> 00:45:44,860 +مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح + +608 +00:45:44,860 --> 00:45:45,340 +مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح + +609 +00:45:45,340 --> 00:45:57,660 +مصطلح مصطلح مصطلح مصطلح مصطلح مص + +610 +00:45:57,690 --> 00:46:03,610 +التي سيتم استخدامها لإعطاء جميع الـ indirect cost + +611 +00:46:03,610 --> 00:46:09,390 +من هذه الشركة بالطبع + +612 +00:46:10,650 --> 00:46:15,450 +إذا كنت أعرف مصطلح الهجوم ومصطلح الهجوم الاندركسي، + +613 +00:46:15,450 --> 00:46:19,570 +هذا يعني أننا نستطيع كما قلنا سابقًا، كما قلنا في + +614 +00:46:19,570 --> 00:46:22,490 +الدراسة السابقة أو الدراسة السابقة، نستطيع أن + +615 +00:46:22,490 --> 00:46:26,750 +نتخيل رقم الهجوم الاندركسي، ورقم الهجوم الاندركسي، + +616 +00:46:26,750 --> 00:46:28,910 +ورقم الهجوم الاندركسي، ورقم الهجوم الاندركسي، ورقم + +617 +00:46:28,910 --> 00:46:29,490 +الهجوم الاندركسي، ورقم الهجوم الاندركسي، ورقم + +618 +00:46:29,490 --> 00:46:34,290 +الهجوم الاندركسي، ورقم الهجوم الاندركسي، ورقم + +619 +00:46:34,290 --> 00:46:47,250 +الهجوم الاندرالـ $2,385,000 على 39,750 ساعة عملية + +620 +00:46:47,250 --> 00:46:54,450 +مباشرة يعني أن كل ساعة عملية مباشرة ستكون مجموعة + +621 +00:46:54,450 --> 00:47:03,520 +بقيمة 60$هذه هي المفهوم أو معنى استخدام عرض عبارة + +622 +00:47:03,520 --> 00:47:06,360 +عن عبارة عن عبارة عن عبارة عن عبارة عن عبارة عن + +623 +00:47:06,360 --> 00:47:06,960 +عبارة عن عبارة عن عبارة عن عبارة عن عبارة عن عبارة + +624 +00:47:06,960 --> 00:47:08,080 +عن عبارة عن عبارة عن عبارة عن عبارة عن عبارة عن + +625 +00:47:08,080 --> 00:47:08,160 +عبارة عن عبارة عن عبارة عن عبارة عن عبارة عن عبارة + +626 +00:47:08,160 --> 00:47:09,080 +عن عبارة عن عبارة عن عبارة عن عبارة عن عبارة عن + +627 +00:47:09,080 --> 00:47:09,500 +عبارة عن عبارة عن عبارة عن عبارة عن عبارة عن عبارة + +628 +00:47:09,500 --> 00:47:09,920 +عن عبارة عن عبارة عن عبارة عن عبارة عن عبارة عن + +629 +00:47:09,920 --> 00:47:13,940 +عبارة عن عبارة عن عببالطبع سوف نستمر بالمثال، ليس + +630 +00:47:13,940 --> 00:47:20,400 +قد إنتهى بعد ذلك، لم نتمكن من التحسين أو دعنا نقول + +631 +00:47:20,400 --> 00:47:26,180 +كيف سنقوم بإصلاح المشكلة اللي يتعامل مع شركة + +632 +00:47:26,180 --> 00:47:30,400 +Plastem Corporation ولكننا خارج الوقت الآن، لذلك + +633 +00:47:30,400 --> 00:47:33,620 +سوف نستمر إن شاء الله في التعليقات التالية + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/Ck05Cid693c_postprocess.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/Ck05Cid693c_postprocess.srt new file mode 100644 index 0000000000000000000000000000000000000000..aa20979bc6234acb7dc22d809017e6fccf029881 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/Ck05Cid693c_postprocess.srt @@ -0,0 +1,2420 @@ +1 +00:00:20,650 --> 00:00:27,390 +الأخير مرة بدأنا مع المشكلة 841 ولم ننهيها بعد + +2 +00:00:27,390 --> 00:00:32,810 +ذلك، لذا دعنا نستمر بمشكلة 841 قبل أن نبدأ بقصة + +3 +00:00:32,810 --> 00:00:39,850 +جديدة، قصة 16 من يرينا المشكلة، المشكلة 841، فقط + +4 +00:00:39,850 --> 00:00:47,230 +لكي نتذكر ما هي المعلومات التي تم إعطائها؟ نعم، + +5 +00:00:47,230 --> 00:01:00,000 +أحد؟yes please yes continue + +6 +00:01:00,000 --> 00:01:00,420 +please + +7 +00:01:15,940 --> 00:01:22,280 +الدفع للتصميم والتسويق لهذه الأمور في عام 2011 هو + +8 +00:01:22,280 --> 00:01:32,000 +900 .. 800 ألف دولار نعم مع أسطولة 400 ألف عوارف + +9 +00:01:32,000 --> 00:01:40,660 +على المساعدة للعام كله الدولار مقرر على مدفعه 470 + +10 +00:01:40,660 --> 00:01:48,220 +ألف دولار ومقارنةوالسعر التجاري هو 1.6 دولار + +11 +00:01:48,220 --> 00:01:52,660 +لجهزها لأن + +12 +00:01:52,660 --> 00:01:58,920 +التطبيق يتزايد عملياً عملياً عملياً عملياً عملياً + +13 +00:01:58,920 --> 00:01:58,960 +عملياً عملياً عملياً عملياً عملياً عملياً عملياً + +14 +00:01:58,960 --> 00:02:06,060 +عملياً عملياً عملياً عملياً عملياً + +15 +00:02:06,060 --> 00:02:14,440 +عم + +16 +00:02:14,510 --> 00:02:18,810 +Eighty-eight thousand six hundred dollar and + +17 +00:02:18,810 --> 00:02:26,210 +actual The actual variable is ninety-nine thousand + +18 +00:02:26,210 --> 00:02:32,910 +six hundred yes And actual fixed overhead is five + +19 +00:02:32,910 --> 00:02:37,710 +hundred one thousand + +20 +00:02:37,710 --> 00:02:42,850 +nine hundred Yes Actual selling price is six + +21 +00:02:42,850 --> 00:02:48,390 +dollar per monthdirect materials and direct labor + +22 +00:02:48,390 --> 00:02:51,970 +actual costs were the same as standard costs which + +23 +00:02:51,970 --> 00:03:00,810 +were 1.2$ per unit and 1.9$ and 1.8$ per unit 1.2$ + +24 +00:03:00,810 --> 00:03:12,530 +and 1.8$ per unitهذه هي المعلومات التي تم إعطائها + +25 +00:03:12,530 --> 00:03:18,410 +أو التي تم إعطائها في السؤال أو السؤال 841 بالطبع + +26 +00:03:18,410 --> 00:03:22,910 +المطلوب أو المطلوب رقم واحد اللي قمنا به الأخير + +27 +00:03:22,910 --> 00:03:27,890 +كان التخطيط من مجموعات الانتجار والانتجارات + +28 +00:03:27,890 --> 00:03:29,510 +والانتجارات والانتجارات والانتجارات والانتجارات + +29 +00:03:29,510 --> 00:03:35,160 +والانتجارات والانتجاراتالتعريف Columnar ووجدنا + +30 +00:03:35,160 --> 00:03:40,180 +أننا لدينا مستخدم مستخدم مستخدم مستخدم مستخدم + +31 +00:03:40,180 --> 00:03:40,480 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +32 +00:03:40,480 --> 00:03:40,600 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +33 +00:03:40,600 --> 00:03:41,380 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +34 +00:03:41,380 --> 00:03:45,520 +مستخدم مستخدم مستخدم مستخدم مستخدم + +35 +00:03:45,520 --> 00:03:49,960 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +36 +00:03:49,960 --> 00:03:51,680 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +37 +00:03:51,680 --> 00:03:59,460 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +38 +00:03:59,460 --> 00:04:05,450 +مستخالان دعونا نقوم باعتبار اتفاق اتفاق اتفاق + +39 +00:04:05,450 --> 00:04:08,210 +اتفاق اتفاق اتفاق اتفاق اتفاق اتفاق اتفاق اتفاق + +40 +00:04:08,210 --> 00:04:17,190 +اتفاق اتفاق اتفاق اتفاق اتفاق + +41 +00:04:19,300 --> 00:04:27,820 +بالتالي يحتاجون أو يحتاجون مننا لتجهيز الانتجاب + +42 +00:04:27,820 --> 00:04:30,120 +من الانتجابات المستقبلية المستقبلية المستقبلية + +43 +00:04:30,120 --> 00:04:33,280 +والانتجابات المستقبلية المستقبلية والسائل والسائل + +44 +00:04:33,280 --> 00:04:33,800 +المستقبلية والسائل المستقبلية والسائل المستقبلية + +45 +00:04:33,800 --> 00:04:34,100 +والسائل المستقبلية والسائل المستقبلية والسائل + +46 +00:04:34,100 --> 00:04:36,520 +المستقبلية والسائل المستقبلية والسائل المستقبلية + +47 +00:04:36,520 --> 00:04:37,580 +والسائل المستقبلية والسائل المستقبلية والسائل + +48 +00:04:37,580 --> 00:04:39,360 +المستقبلية والسائل المستقبلية والسائل المستقبلية + +49 +00:04:39,360 --> 00:04:44,800 +والسائل المستقبلية والسائل المستقبلية والسائل + +50 +00:04:44,800 --> 00:04:49,760 +المستقبلية والسائل المستقبلية والسومن ثم بالطبع + +51 +00:04:49,760 --> 00:04:55,620 +الـ Flexible Budget Variance التي هي الفرق بين + +52 +00:04:55,620 --> 00:05:01,040 +Budget Flexible و Flexible Actual ومن ثم الـ Sales + +53 +00:05:01,040 --> 00:05:08,060 +Volume Variance التي هي الفرق بين Budget Static و + +54 +00:05:08,060 --> 00:05:14,260 +Budget Flexible بالطبع سوف نبدأ تجاربنا بإخبار ما + +55 +00:05:14,260 --> 00:05:16,760 +كان الـ Actual وماذا كان عدد المجتمع المجتمعي + +56 +00:05:19,220 --> 00:05:22,060 +بالتالي، عدد المجموعات التي تم تصنيفها أو عدد + +57 +00:05:22,060 --> 00:05:26,360 +المحطوطات التي تم تصنيفها أو عدد المحطوطات التي تم + +58 +00:05:26,360 --> 00:05:27,820 +تصنيفها أو عدد المحطوطات التي تم تصنيفها أو عدد + +59 +00:05:27,820 --> 00:05:27,920 +المحطوطات التي تم تصنيفها أو عدد المحطوطات التي تم + +60 +00:05:27,920 --> 00:05:29,240 +تصنيفها أو عدد المحطوطات التي تم تصنيفها أو عدد + +61 +00:05:29,240 --> 00:05:31,620 +المحطوطات التي تم تصنيفها أو عدد المحطوطات التي تم + +62 +00:05:31,620 --> 00:05:36,120 +تصنيفها أو عدد المحطوطات التي تم تصنيفها أو عدد + +63 +00:05:36,120 --> 00:05:43,360 +المحطوطات التي تم تصنيفها أو عدد المحطوطات التي تم + +64 +00:05:43,360 --> 00:05:49,880 +تصنيفها أو عدد المحطوطات التي تم تصنيفلذلك كما + +65 +00:05:49,880 --> 00:05:56,920 +يمكننا أن نرى هنا لقد تخططنا لإنجاز 800000 ونحن + +66 +00:05:56,920 --> 00:06:00,500 +فقط .. ونحن .. نحن .. نحن .. نحن .. نحن .. نحن .. + +67 +00:06:00,500 --> 00:06:00,720 +نحن .. نحن .. نحن .. نحن .. نحن .. نحن .. نحن .. + +68 +00:06:00,720 --> 00:06:01,260 +نحن .. نحن .. نحن .. نحن .. نحن .. نحن .. نحن .. + +69 +00:06:01,260 --> 00:06:02,520 +نحن .. نحن .. نحن .. نحن .. نحن .. نحن .. نحن .. + +70 +00:06:02,520 --> 00:06:03,960 +نحن .. نحن .. نحن .. نحن .. نحن .. نحن .. نحن .. + +71 +00:06:03,960 --> 00:06:04,000 +نحن .. نحن .. نحن .. نحن .. نحن .. نحن .. نحن .. + +72 +00:06:04,000 --> 00:06:12,080 +نحن .. نحن .. نحن .. نحن .. نحن .. + +73 +00:06:12,080 --> 00:06:18,800 +نحن .. + +74 +00:06:25,940 --> 00:06:33,480 +أولاً، دعنا نبدأ بالميزة أو الميزات السوقية 500000 + +75 +00:06:33,480 --> 00:06:39,200 +أو 100000 مليون دولار وهو + +76 +00:06:39,200 --> 00:06:43,560 +بالطبع 900000 المليون دولار المجتمعية المجتمعية + +77 +00:06:43,560 --> 00:06:46,540 +المجتمعية المجتمعية المجتمعية المجتمعية المجتمعية + +78 +00:06:46,540 --> 00:06:46,920 +المجتمعية المجتمعية المجتمعية المجتمعية المجتمعية + +79 +00:06:46,920 --> 00:06:47,520 +المجتمعية المجتمعية المجتمعية المجتمعية المجتمعية + +80 +00:06:47,520 --> 00:06:50,820 +المجتمعية المجتمعية المجتمعية المجتمعية المجتمعية + +81 +00:06:50,820 --> 00:06:50,860 +المجتمعية المجتمعية المجتمعية المجتمعية المجتمعية + +82 +00:06:50,860 --> 00:06:51,500 +المجتمعية المجتمعية المجتمعية + +83 +00:06:55,430 --> 00:07:02,370 +يكون 4.5 مليون دولار و بالطبع المدفع الاصطناعي + +84 +00:07:02,370 --> 00:07:08,570 +سيكون 800.000 مدفع 5 مدفع مدفع مدفع مدفع مدفع مدفع + +85 +00:07:08,570 --> 00:07:08,590 +مدفع مدفع مدفع مدفع مدفع مدفع مدفع مدفع مدفع مدفع + +86 +00:07:08,590 --> 00:07:09,630 +مدفع مدفع مدفع مدفع مدفع مدفع مدفع مدفع مدفع مدفع + +87 +00:07:09,630 --> 00:07:21,910 +مدفع مدفع مدفع مدفع مدفع مدفع + +88 +00:07:25,990 --> 00:07:37,270 +والفرق بين 4.5 مليون و 5.4 مليون هو 900000 وهو + +89 +00:07:37,270 --> 00:07:43,030 +أيضًا مفيد، هل + +90 +00:07:43,030 --> 00:07:52,670 +لديك أسئلة؟ دعنا نعتبر الأسعار القيمية لدينا + +91 +00:07:52,670 --> 00:07:58,200 +مواد مباشرةالدراسة الوحيدة داريك كاتيريا ستكون + +92 +00:07:58,200 --> 00:08:06,540 +900000 x 1.2 وهذا سيعطينا 1.18 مليون دولار + +93 +00:08:06,540 --> 00:08:12,920 +وللسيطرة + +94 +00:08:12,920 --> 00:08:19,780 +الوضعية ستكون 900000 x 1.2 لأن في السؤال قالوا لنا + +95 +00:08:23,500 --> 00:08:27,340 +لا توجد اختلاف بين الـ Budgeted و الـ Actual Costs + +96 +00:08:27,340 --> 00:08:29,140 +للمواد الواضحة و الوظيفة الواضحة و الوظيفة الواضحة + +97 +00:08:29,140 --> 00:08:30,960 +و الوظيفة الواضحة و الوظيفة الواضحة و الوظيفة + +98 +00:08:30,960 --> 00:08:33,560 +الواضحة و الوظيفة الواضحة و الوظيفة الواضحة و + +99 +00:08:33,560 --> 00:08:35,960 +الوظيفة الواضحة و الوظيفة الواضحة و الوظيفة + +100 +00:08:35,960 --> 00:08:37,320 +الواضحة و الوظيفة الواضحة و الوظيفة الواضحة و + +101 +00:08:37,320 --> 00:08:38,720 +الوظيفة الواضحة و الوظيفة الواضحة و الوظيفة + +102 +00:08:38,720 --> 00:08:46,120 +الواضحة و الوظيفة الواضحة و الوظيفة الواضحة و + +103 +00:08:46,120 --> 00:08:48,400 +الوظيفة الو + +104 +00:08:51,050 --> 00:08:56,930 +و بالنسبة لجمعنا الاصطناعي سيكون 800000×1.2 يعني + +105 +00:08:56,930 --> 00:09:01,450 +960 + +106 +00:09:01,450 --> 00:09:07,430 +.000$ بالطبع + +107 +00:09:07,430 --> 00:09:15,390 +الفرق بين 960.000 و 1.8 مليون هو 120.000 + +108 +00:09:15,390 --> 00:09:23,550 +$ هل تعتقد أن هذا مفيد أو غير مفيد؟بسبب أن + +109 +00:09:23,550 --> 00:09:33,510 +المساعدات كانت أكتر من المال الان + +110 +00:09:33,510 --> 00:09:37,430 +دعونا ندرس + +111 +00:09:37,430 --> 00:09:47,030 +المساعدة الواضح أن المساعدة الواضحة هي 1.8×900000 + +112 +00:09:47,030 --> 00:09:48,490 +يعني 1 مليون + +113 +00:09:51,010 --> 00:09:54,350 +620 ألف دولار، وهو نفس الشيء بالنسبة للجزء + +114 +00:09:54,350 --> 00:09:58,110 +المستقبلي، لأننا لا نجد أي اختلاف بين الجزء + +115 +00:09:58,110 --> 00:10:00,390 +المستقبلي والجزء الواقعي بالنسبة للجزء المستقبلي + +116 +00:10:00,390 --> 00:10:02,630 +والجزء المستقبلي والجزء المستقبلي والجزء المستقبلي + +117 +00:10:02,630 --> 00:10:02,790 +والجزء المستقبلي والجزء المستقبلي والجزء المستقبلي + +118 +00:10:02,790 --> 00:10:03,490 +والجزء المستقبلي والجزء المستقبلي والجزء المستقبلي + +119 +00:10:03,490 --> 00:10:05,150 +والجزء المستقبلي والجزء المستقبلي والجزء المستقبلي + +120 +00:10:05,150 --> 00:10:11,750 +والجزء المستقبلي والجزء المستقبل + +121 +00:10:11,890 --> 00:10:20,270 +مقارنة بمجلد مستقبلنا الاصطناعي 1.8×800000 + +122 +00:10:20,270 --> 00:10:25,370 +يعني 1.440.000 + +123 +00:10:39,980 --> 00:10:46,380 +الآن دعنا نعتبر المساعدة المساعدة المساعدة + +124 +00:10:46,380 --> 00:10:48,840 +المساعدة المساعدة المساعدة المساعدة المساعدة + +125 +00:10:48,840 --> 00:10:50,660 +المساعدة المساعدة المساعدة المساعدة المساعدة + +126 +00:10:50,660 --> 00:10:52,020 +المساعدة المساعدة المساعدة المساعدة المساعدة + +127 +00:10:52,020 --> 00:10:54,320 +المساعدة المساعدة المساعدة المساعدة المساعدة + +128 +00:10:54,320 --> 00:10:57,540 +المساعدة + +129 +00:10:57,540 --> 00:11:04,380 +المساعدة المساعدة المساعدة المساعدة المساعدة + +130 +00:11:04,380 --> 00:11:05,660 +المساعدة المساعدة المساعدة المساعدة المساعدة + +131 +00:11:05,660 --> 00:11:08,360 +المساعدة المساعدة المساعدة المساعدة + +132 +00:11:10,850 --> 00:11:16,170 +كم .. ال one point six you need to make sure that + +133 +00:11:16,170 --> 00:11:19,630 +this one point six should be multiplied by the + +134 +00:11:19,630 --> 00:11:22,790 +number of machine hours not the number of units + +135 +00:11:22,790 --> 00:11:28,130 +therefore what do you think? four hundred and + +136 +00:11:28,130 --> 00:11:36,020 +forty is the actual machine hours correct?نعم، + +137 +00:11:36,020 --> 00:11:40,260 +ولكن الـ Flexible Budget يحتاج إلى التفكير في عدد + +138 +00:11:40,260 --> 00:11:45,280 +الساعة العامة للخروج الحقيقي، صحيح؟ لذلك قمنا + +139 +00:11:45,280 --> 00:11:50,580 +بتخطيطها، في السابقة، قلنا إن عدد الساعة العامة + +140 +00:11:50,580 --> 00:11:56,780 +على جزء، باعتبار هذه الاثنين الرقمات، هي 0.5، + +141 +00:11:56,780 --> 00:12:00,760 +صحيح؟ 400000 عدد الساعة العامة على جزء من 800000 + +142 +00:12:00,760 --> 00:12:11,350 +جزءسيكون 0.5 ساعة عملية على جزء صحيح؟ + +143 +00:12:11,350 --> 00:12:17,630 +لذلك، كم ساعة عملية نحتاجها لجزء مستخدم؟ لذلك، + +144 +00:12:17,630 --> 00:12:21,570 +لجزء مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +145 +00:12:21,570 --> 00:12:24,710 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +146 +00:12:24,710 --> 00:12:26,110 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +147 +00:12:26,110 --> 00:12:26,130 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +148 +00:12:26,130 --> 00:12:29,110 +مستخدم مست + +149 +00:12:35,620 --> 00:12:36,720 +النسبة للأشخاص الذين يعملون البرنامج يستخدمون 450 + +150 +00:12:36,720 --> 00:12:44,680 +ألف ساعة عملية البرنامج بسرعة 1.6 ألف + +151 +00:12:44,680 --> 00:12:52,410 +ساعةيجب أن تكون حذرًا من هذه الأموال و انتقلها إلى + +152 +00:12:52,410 --> 00:12:57,410 +كمية وكمية + +153 +00:12:57,410 --> 00:12:57,630 +وكمية وكمية وكمية وكمية وكمية وكمية وكمية وكمية + +154 +00:12:57,630 --> 00:12:58,270 +وكمية وكمية وكمية وكمية وكمية وكمية وكمية وكمية + +155 +00:12:58,270 --> 00:12:58,950 +وكمية وكمية وكمية وكمية وكمية وكمية وكمية وكمية + +156 +00:12:58,950 --> 00:12:59,370 +وكمية وكمية وكمية وكمية وكمية وكمية وكمية وكمية + +157 +00:12:59,370 --> 00:13:02,270 +وكمية وكمية وكمية وكمية وكمية وكمية وكمية وكمية + +158 +00:13:02,270 --> 00:13:03,110 +وكمية وكمية وكمية وكمية وكمية وكمية وكمية وكمية + +159 +00:13:03,110 --> 00:13:14,830 +وكمية وكمية وكمية وكمية وكمية وكمية + +160 +00:13:19,160 --> 00:13:25,540 +الان بالنسبة لقيمتنا الاصطناعي سنقوم باعتبار الـ + +161 +00:13:25,540 --> 00:13:30,900 +800000 عامة باستخدام 400000 ساعة الروحانية + +162 +00:13:30,900 --> 00:13:33,540 +المشغولة المشغولة المشغولة المشغولة المشغولة + +163 +00:13:33,540 --> 00:13:34,260 +المشغولة المشغولة المشغولة المشغولة المشغولة + +164 +00:13:34,260 --> 00:13:34,340 +المشغولة المشغولة المشغولة المشغولة المشغولة + +165 +00:13:34,340 --> 00:13:34,980 +المشغولة المشغولة المشغولة المشغولة المشغولة + +166 +00:13:34,980 --> 00:13:38,360 +المشغولة المشغولة المشغولة المشغولة المشغولة + +167 +00:13:38,360 --> 00:13:42,080 +المشغولة + +168 +00:13:42,080 --> 00:13:48,260 +المشغولة المشغولة المشغولة المشغولةمقارنة بـ 400 + +169 +00:13:48,260 --> 00:13:52,800 +ألف ساعة الروحانية لأن هذه هي ساعات الروحانية + +170 +00:13:52,800 --> 00:13:59,560 +المعتادة لتصميم الـ 800 ألف اجهزة، لذلك 400 ألف + +171 +00:13:59,560 --> 00:14:03,700 +ساعة الروحانية المعتادة بـ 1.6 دولار على ساعة + +172 +00:14:03,700 --> 00:14:06,760 +الروحانية سيعطينا 640 ألف اجهزة، وهي مقارنة + +173 +00:14:06,760 --> 00:14:09,920 +بمجموعة الميزانية المستخدمة للتعامل مع التعامل مع + +174 +00:14:09,920 --> 00:14:10,280 +التعامل مع التعامل مع التعامل مع التعامل مع + +175 +00:14:10,280 --> 00:14:14,260 +التعامل مع التعامل مع التعامل مع التعامل مع + +176 +00:14:14,260 --> 00:14:14,340 +التعامل مع التعامل مع التعامل مع التعامل مع + +177 +00:14:14,340 --> 00:14:14,380 +التعامل مع التعامل مع التعامل مع التعامل مع + +178 +00:14:14,380 --> 00:14:22,150 +التعامل مع التعامل معبقيمة 80 ألف و + +179 +00:14:22,150 --> 00:14:28,830 +بالطبع هنا ستجد بقيمة + +180 +00:14:28,830 --> 00:14:38,490 +مفيدة بقيمة 20400 اي + +181 +00:14:38,490 --> 00:14:39,170 +اسئلة؟ + +182 +00:14:42,430 --> 00:14:49,930 +بالطبع تقريبا تقريبا تقريبا + +183 +00:14:49,930 --> 00:14:55,590 +تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا + +184 +00:14:55,590 --> 00:14:55,690 +تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا + +185 +00:14:55,690 --> 00:15:01,670 +تقريبا تقريبا تقريبا تقريبا تقريبا + +186 +00:15:01,670 --> 00:15:03,590 +تقريب + +187 +00:15:10,590 --> 00:15:14,990 +عشرة ألف دولة + +188 +00:15:14,990 --> 00:15:16,510 +مستقبلية مستقبلية مستقبلية مستقبلية مستقبلية + +189 +00:15:16,510 --> 00:15:21,930 +مستقبلية + +190 +00:15:31,530 --> 00:15:41,490 +والسعر الواضح للمستخدمين بقيمة 380 ألف + +191 +00:15:41,490 --> 00:15:50,970 +دولار غير مفاوظة وقيمة مستخدمة بقيمة 3 مليون 40 + +192 +00:15:50,970 --> 00:15:53,410 +ألف دولار بقيمة مستخدمة بقيمة مستخدم مستخدم مستخدم + +193 +00:15:53,410 --> 00:15:58,670 +مستخدم + +194 +00:15:58,670 --> 00:15:59,470 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +195 +00:15:59,470 --> 00:15:59,490 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +196 +00:15:59,490 --> 00:15:59,550 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +197 +00:15:59,550 --> 00:15:59,730 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مست + +198 +00:16:01,540 --> 00:16:07,220 +التدخل من مجموعات المستخدمات المستخدمات المستخدمات + +199 +00:16:07,220 --> 00:16:12,480 +المستخدمات المستخدمات المستخدمات المستخدمات + +200 +00:16:12,480 --> 00:16:13,840 +المستخدمات المستخدمات المستخدمات المستخدمات + +201 +00:16:13,840 --> 00:16:13,900 +المستخدمات المستخدمات المستخدمات المستخدمات + +202 +00:16:13,900 --> 00:16:13,940 +المستخدمات المستخدمات المستخدمات المستخدمات + +203 +00:16:13,940 --> 00:16:16,940 +المستخدمات المستخدمات المستخدمات المستخدمات + +204 +00:16:16,940 --> 00:16:19,200 +المستخدمات المستخدمات المستخدمات المستخدمات + +205 +00:16:19,200 --> 00:16:21,480 +المستخدمات المستخدمات المستخدمات المستخ + +206 +00:16:28,960 --> 00:16:32,800 +nine hundred and twenty thousand four hundred + +207 +00:16:32,800 --> 00:16:35,960 +favorable + +208 +00:16:35,960 --> 00:16:49,420 +and one million eighty one + +209 +00:16:49,420 --> 00:16:55,740 +hundred and twenty thousand favorable and at last + +210 +00:16:55,740 --> 00:16:57,700 +nine hundred and sixty + +211 +00:17:06,840 --> 00:17:12,180 +بعد مقاومة المقاومة، قمنا بتحضير قصة الأخيرة أو + +212 +00:17:12,180 --> 00:17:17,540 +المقاومة الأخيرة، وهي المقاومة. + +213 +00:17:21,900 --> 00:17:28,840 +بالنسبة للسؤال، المقاومة الحقيقية كانت 500 و 1000، + +214 +00:17:28,840 --> 00:17:35,960 +900. بالنسبة للمقاومة المجلدة، كانت 470. + +215 +00:17:41,240 --> 00:17:47,100 +ولا تكون هناك + +216 +00:17:47,100 --> 00:17:53,320 +تغيير هنا والتغيير لـ Flexible Budget Variance هو + +217 +00:17:53,320 --> 00:18:03,000 +31900 وهو دائمًا تغيير المشروع لأن كما قلنا لا + +218 +00:18:03,000 --> 00:18:08,140 +يوجد تغيير تسريع لإصلاح + +219 +00:18:08,140 --> 00:18:10,720 +مصادر المصادر المصادر المصادر المصادر + +220 +00:18:13,570 --> 00:18:21,570 +بالطبع في النهاية يمكننا تخطيط عملياتنا بالتخطيط + +221 +00:18:21,570 --> 00:18:23,510 +من عملياتنا بالتخطيط من عملياتنا بالتخطيط من + +222 +00:18:23,510 --> 00:18:27,010 +بالتخطيط + +223 +00:18:27,010 --> 00:18:28,850 +من عملياتنا بالتخطيط من عملياتنا بالتخطيط من + +224 +00:18:28,850 --> 00:18:32,210 +عملياتنا بالتخطيط من عملياتنا بالتخطيط من عملياتنا + +225 +00:18:32,210 --> 00:18:38,290 +بالتخطيط من عملياتنا + +226 +00:18:40,800 --> 00:18:50,540 +وقيمة عملية مستخدمة بقيمة 888500 + +227 +00:18:50,540 --> 00:18:56,320 +بقيمة مفيدة بالطبع وسيكون + +228 +00:18:56,320 --> 00:19:01,480 +لدينا عملية مستخدمة بقيمة 610 + +229 +00:19:07,520 --> 00:19:14,860 +والسعر المستقبلي بالمقارنة بالمقارنة 120 ألف ايضا + +230 +00:19:14,860 --> 00:19:20,960 +مفيد ومقارنة + +231 +00:19:20,960 --> 00:19:28,140 +بمقارنة 490 ألف دولار + +232 +00:19:39,590 --> 00:19:46,310 +أي أسئلة؟ لذلك كما نستطيع أن نرى هنا هذا هو + +233 +00:19:46,310 --> 00:19:50,330 +التجارب التانية للتعليم لكي + +234 +00:19:56,760 --> 00:20:02,680 +معرفة أو بالطبع لتخطيط ما هي ميزة السعر وما هي + +235 +00:20:02,680 --> 00:20:06,420 +ميزة الوضع المستقبلي و بالطبع هذه الميزة + +236 +00:20:06,420 --> 00:20:07,960 +المستقبلية المستقبلية المستقبلية المستقبلية يمكن + +237 +00:20:07,960 --> 00:20:12,040 +ان تكون مصممة اكتشاف اكتشافها اكتشافها اكتشافها + +238 +00:20:12,040 --> 00:20:12,760 +اكتشافها اكتشافها اكتشافها اكتشافها اكتشافها + +239 +00:20:12,760 --> 00:20:13,420 +اكتشافها اكتشافها اكتشافها اكتشافها اكتشافها + +240 +00:20:13,420 --> 00:20:14,220 +اكتشافها اكتشافها اكتشافها اكتشافها اكتشافها + +241 +00:20:14,220 --> 00:20:21,280 +اكتشافها اكتشافها اكتشافها اكتشافها اكتشافها اككان + +242 +00:20:21,280 --> 00:20:25,560 +بسبب اتجارات مختلفة، أولاً كانت تجارب تجارب تجارب + +243 +00:20:25,560 --> 00:20:27,980 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +244 +00:20:27,980 --> 00:20:28,340 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +245 +00:20:28,340 --> 00:20:28,380 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +246 +00:20:28,380 --> 00:20:28,780 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +247 +00:20:28,780 --> 00:20:28,800 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +248 +00:20:50,150 --> 00:20:50,990 +Any questions? + +249 +00:20:55,750 --> 00:20:58,890 +Where the operating income based on budgeted + +250 +00:20:58,890 --> 00:21:04,190 +profit per shopping bag? Therefore they need us to + +251 +00:21:04,190 --> 00:21:09,870 +calculate the budgeted cost per shopping bag. So + +252 +00:21:09,870 --> 00:21:11,950 +what do you think is the budgeted cost per + +253 +00:21:11,950 --> 00:21:12,970 +shopping bag? + +254 +00:21:20,430 --> 00:21:28,990 +How much? The budgeted cost per one bed. We need + +255 +00:21:28,990 --> 00:21:34,010 +to consider down. Of course we have different + +256 +00:21:34,010 --> 00:21:36,730 +costs. We have direct materials, we have direct + +257 +00:21:36,730 --> 00:21:39,370 +labor, we have variable manufacturing overhead, we + +258 +00:21:39,370 --> 00:21:43,460 +have fixed manufacturing overhead.بالطبع بعضهم + +259 +00:21:43,460 --> 00:21:49,420 +كمية عشوائية كمية عشوائية و بعضهم كمية عشوائية + +260 +00:21:49,420 --> 00:21:54,160 +كمية عشوائية كمية عشوائية و بعضهم كمية عشوائية + +261 +00:21:54,160 --> 00:21:54,400 +كمية عشوائية كمية عشوائية + +262 +00:22:06,950 --> 00:22:09,630 +Do we have a total cost in order to divide it by + +263 +00:22:09,630 --> 00:22:11,930 +the number of bags? So what do you think? + +264 +00:22:15,310 --> 00:22:19,490 +Excellent Excellent + +265 +00:22:19,490 --> 00:22:23,070 +Therefore, first of all, we have the direct + +266 +00:22:23,070 --> 00:22:27,350 +materials Yes + +267 +00:22:38,350 --> 00:22:42,970 +we are going to calculate the budgeted income + +268 +00:22:42,970 --> 00:22:46,690 +according to our calculation to the course the + +269 +00:22:46,690 --> 00:22:50,770 +income is the revenues minus the course correct? + +270 +00:22:51,030 --> 00:22:53,930 +therefore we need to know the revenues which is + +271 +00:22:53,930 --> 00:22:57,250 +obvious nine hundred thousand multiplied by by the + +272 +00:22:57,250 --> 00:23:01,710 +six dollars I think yes by the six dollar or the5$ + +273 +00:23:01,710 --> 00:23:04,850 +لأنهم يحتاجون الوقت للدراسة مرتبط بال5$، هذا هو + +274 +00:23:04,850 --> 00:23:10,630 +الميزانية الآن، يجب أن نعرف قيمة هذه المجموعة لكي + +275 +00:23:10,630 --> 00:23:13,590 +نقوم بالتخطيط على الميزانية، صحيح؟ لذلك، أولاً، + +276 +00:23:13,590 --> 00:23:16,510 +يجب أن نقوم بالتخطيط على قيمة المجموعة في كل حاجة + +277 +00:23:16,510 --> 00:23:21,230 +الشواء لكي نقوم بالتخطيط على الميزانية، لذلك، + +278 +00:23:21,230 --> 00:23:26,070 +لدينا المادة الواضحة 1.2 مليون دولار في كل مجموعة، + +279 +00:23:26,070 --> 00:23:32,380 +لذلك، سنأخذ هذا الرمز كما هونحن لدينا أيضًا عمل + +280 +00:23:32,380 --> 00:23:41,620 +مصنع مبني أو عمل مصنع مبني بقيمة 1.8 دولار + +281 +00:23:41,620 --> 00:23:47,460 +تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا + +282 +00:23:47,460 --> 00:23:49,540 +تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا + +283 +00:23:49,540 --> 00:23:49,860 +تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا + +284 +00:23:49,860 --> 00:23:50,680 +تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا + +285 +00:23:50,680 --> 00:23:54,580 +تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا + +286 +00:23:54,580 --> 00:24:02,760 +تقريبًا تقريبًoverhead costs which is 1.6 correct + +287 +00:24:02,760 --> 00:24:06,180 +نحتاج + +288 +00:24:06,180 --> 00:24:11,560 +أن نعتبر أن هذا 1.6 per machine hour وليس per unit + +289 +00:24:11,560 --> 00:24:17,060 +لذلك نحتاج أن نغيّر هذا 1.6 من per machine hour to + +290 +00:24:17,060 --> 00:24:21,620 +per unit لذلك ماذا تعتقد أننا نحتاج أن نفعل؟ نعرف + +291 +00:24:21,620 --> 00:24:27,760 +أن هذا 1.6 هو 1 machine hour ونعرفeach unit needs + +292 +00:24:27,760 --> 00:24:32,600 +0.5 machine hours therefore each unit needs half + +293 +00:24:32,600 --> 00:24:42,120 +of the 1.6 correct? therefore it would be 0.8 of + +294 +00:24:42,120 --> 00:24:49,860 +course the 0.8 is + +295 +00:24:49,860 --> 00:24:56,800 +the 1.6 dollars per machine hourمعظمها 0.5 لكي + +296 +00:24:56,800 --> 00:25:00,700 +نغيّر هذا الوقت من ساعة البرامج إلى ساعة البرامج + +297 +00:25:00,700 --> 00:25:04,880 +ومن ثم السبب التقليد أو السبب التقليد أو السبب + +298 +00:25:04,880 --> 00:25:09,500 +التقليد أو السبب التقليد سيكون نحن قمنا بتخطيطه في + +299 +00:25:09,500 --> 00:25:18,080 +المجموعة الأولى وجدنا أن مجموعة التقليد التقليدية + +300 +00:25:18,080 --> 00:25:21,760 +تكون + +301 +00:25:21,760 --> 00:25:30,680 +مثلof course we divided the 470,000 by the number + +302 +00:25:30,680 --> 00:25:37,860 +of machine hours 400,000 therefore + +303 +00:25:37,860 --> 00:25:47,060 +we had a 1.175 I think dollars heremachine hour، + +304 +00:25:47,060 --> 00:25:49,560 +therefore this amount is .. is .. is .. is + +305 +00:25:49,560 --> 00:25:51,840 +according to the machine hours, we need now to + +306 +00:25:51,840 --> 00:25:56,780 +change this amount from per machine hour to per + +307 +00:25:56,780 --> 00:26:01,300 +unit, therefore we are going to multiply the 1.7 + +308 +00:26:01,300 --> 00:26:13,660 +.. 1.175 also by 0.5 which + +309 +00:26:13,660 --> 00:26:17,630 +will equalzero point five eight seven five of + +310 +00:26:17,630 --> 00:26:21,950 +course + +311 +00:26:21,950 --> 00:26:34,570 +pair in therefore any + +312 +00:26:34,570 --> 00:26:38,510 +questions? therefore as we can see here we + +313 +00:26:38,510 --> 00:26:43,110 +calculated or we have designated or we have + +314 +00:26:43,510 --> 00:26:47,950 +والخطوات كلها + +315 +00:26:47,950 --> 00:26:52,090 +في جزء واحدة خطوات المادة المادة والعمل المادة + +316 +00:26:52,090 --> 00:26:55,650 +والخطوات المادة والعمل المادة والخطوات المادة + +317 +00:26:55,650 --> 00:26:57,990 +والعمل المادة والخطوات المادة والعمل المادة + +318 +00:26:57,990 --> 00:26:58,950 +والخطوات المادة والعمل المادة والخطوات المادة + +319 +00:26:58,950 --> 00:26:59,270 +والخطوات المادة والعمل المادة والخطوات المادة + +320 +00:26:59,270 --> 00:26:59,690 +والخطوات المادة والعمل المادة والخطوات المادة + +321 +00:26:59,690 --> 00:27:01,230 +والعمل المادة والخطوات المادة والعمل المادة + +322 +00:27:01,230 --> 00:27:05,750 +والخطوات المادة والعمل المادة والخطوات المادة + +323 +00:27:05,750 --> 00:27:12,830 +والعمل + +324 +00:27:15,560 --> 00:27:21,660 +الأن نحتاج لنقوم بتخطيط المال المستخدم بالطبع + +325 +00:27:21,660 --> 00:27:24,760 +المال المستخدم المستخدم بالطبع باعتبار أساسينا + +326 +00:27:24,760 --> 00:27:25,860 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +327 +00:27:25,860 --> 00:27:28,880 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +328 +00:27:28,880 --> 00:27:29,000 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +329 +00:27:29,000 --> 00:27:29,180 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +330 +00:27:29,180 --> 00:27:30,220 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +331 +00:27:30,220 --> 00:27:30,400 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +332 +00:27:30,400 --> 00:27:43,320 +مستخدم مستخدم + +333 +00:27:44,310 --> 00:27:50,050 +والدبط ال work in process account with the + +334 +00:27:50,050 --> 00:27:55,130 +standard amounts of direct materials, direct + +335 +00:27:55,130 --> 00:27:59,530 +labor, variable manufacturing overhead and the + +336 +00:27:59,530 --> 00:28:04,230 +fixed manufacturing overhead Correct؟ Therefore, + +337 +00:28:04,790 --> 00:28:15,940 +each unitكل جزء يتم إصلاحه يتم إصلاحه بقيمة 4.3875 + +338 +00:28:15,940 --> 00:28:21,180 +هذا هو المصطلح الخاص بـ Standard Costing عندما + +339 +00:28:21,180 --> 00:28:24,140 +نقوم بإصلاح مجموعاتنا نقوم بإصلاح مجموعاتنا + +340 +00:28:24,140 --> 00:28:27,400 +بمجموعة Work-in-Process بمجموعة مجموعة مجموعة + +341 +00:28:27,400 --> 00:28:31,040 +مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة + +342 +00:28:31,040 --> 00:28:31,400 +مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة + +343 +00:28:31,400 --> 00:28:36,250 +مجموعة مجموعة مجموعة مجموعة مجموعة مسيكون ايضا + +344 +00:28:36,250 --> 00:28:44,450 +ايضا ايضا ايضا ايضا ايضا ايضا ايضا ايضا ايضا ايضا + +345 +00:29:04,550 --> 00:29:10,770 +وهو 3.948.750 + +346 +00:29:10,770 --> 00:29:17,290 +مليون دولار وهو + +347 +00:29:17,290 --> 00:29:23,090 +551 + +348 +00:29:23,090 --> 00:29:30,790 +.250 مليون دولار نعم + +349 +00:29:30,790 --> 00:29:31,970 +ممتاز، نفس الشيء + +350 +00:29:35,000 --> 00:29:38,300 +ماذا تعتقد أن 550 مليون و 1250 مليون مليون مليون + +351 +00:29:38,300 --> 00:29:38,600 +مليون مليون مليون مليون مليون مليون مليون مليون + +352 +00:29:38,600 --> 00:29:40,620 +مليون مليون مليون مليون مليون مليون مليون مليون + +353 +00:29:40,620 --> 00:29:42,160 +مليون مليون مليون مليون مليون مليون مليون مليون + +354 +00:29:42,160 --> 00:29:48,300 +مليون مليون مليون مليون مليون مليون + +355 +00:29:48,300 --> 00:29:48,420 +مليون مليون مليون مليون مليون مليون مليون مليون + +356 +00:29:48,420 --> 00:29:52,200 +مليون مليون مليون + +357 +00:29:52,200 --> 00:29:52,400 +مليون مليون مليون مليون مليون مليون مليون مليون + +358 +00:29:52,400 --> 00:29:56,120 +مليون مليون مليون مليون مليون مليون مليون مليون + +359 +00:29:56,120 --> 00:29:58,000 +مليون مليون + +360 +00:30:04,590 --> 00:30:11,730 +السيطرة العامة، كما قلنا، السيطرة العامة ستدبط + +361 +00:30:11,730 --> 00:30:17,250 +عملية البرنامج باستخدام البرنامج المجلد والعام، + +362 +00:30:17,250 --> 00:30:22,150 +كما يمكننا أن نرى هنا، كل جهزة تنتج أو عملية + +363 +00:30:22,150 --> 00:30:22,490 +البرنامج + +364 +00:30:27,260 --> 00:30:33,440 +0.8×0.8×0.58×0 + +365 +00:30:33,440 --> 00:30:41,860 +.6×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0 + +366 +00:30:41,860 --> 00:30:43,880 +.8×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0 + +367 +00:30:43,880 --> 00:30:44,380 +.8×0.8×0.8×0.8×0.8× + +368 +00:30:48,110 --> 00:30:52,090 +of course after using the standard costing system + +369 +00:30:52,090 --> 00:30:56,730 +the actual income was not the five hundred and + +370 +00:30:56,730 --> 00:30:59,150 +fifty one thousand two hundred two hundred and + +371 +00:30:59,150 --> 00:31:03,510 +fifty correct it was as we can see here one + +372 +00:31:03,510 --> 00:31:06,710 +million four hundred and ninety eight thousand + +373 +00:31:06,710 --> 00:31:10,830 +five hundred so what is this difference? which + +374 +00:31:10,830 --> 00:31:11,210 +balances? + +375 +00:31:15,500 --> 00:31:22,780 +انت محق انت محق 100% الاختلاف بين ال 551.250$ و 1 + +376 +00:31:22,780 --> 00:31:29,400 +.498.500$ هو بسبب الاختلافات المختلفة ماهي هذه + +377 +00:31:29,400 --> 00:31:31,780 +الاختلافات المختلفة؟ ماذا تعتقد انها الاختلافات + +378 +00:31:31,780 --> 00:31:35,420 +المختلفة اللي كانت في اللعبة في هذه الحالة؟ + +379 +00:31:35,420 --> 00:31:43,280 +الاختلافات المستخدمة من المصادر التجارية التجارية + +380 +00:31:43,280 --> 00:31:44,280 +التجارية التجارية التجارية التجارية التجارية + +381 +00:31:44,280 --> 00:31:44,340 +التجارية التجارية التجارية التجارية التجارية + +382 +00:31:44,340 --> 00:31:44,440 +التجارية التجارية التجارية التجارية التجارية + +383 +00:31:44,440 --> 00:31:48,050 +التجارية التجارthe efficiency variance of the + +384 +00:31:48,050 --> 00:31:51,470 +variable manufacturing overhead what else the + +385 +00:31:51,470 --> 00:31:55,710 +spending variance of the fixed costs what else + +386 +00:31:55,710 --> 00:31:58,670 +only these only these three of course as we can + +387 +00:31:58,670 --> 00:32:00,430 +see here for the direct materials and the direct + +388 +00:32:00,430 --> 00:32:03,730 +labor we do not have any variances therefore is it + +389 +00:32:03,730 --> 00:32:09,150 +only these two or these three variances what else + +390 +00:32:21,080 --> 00:32:25,760 +ماذا تعتقد أنه السبب أو ما يمكن أن يكون أيضًا + +391 +00:32:25,760 --> 00:32:34,680 +السبب في هذه الفرصة بين الـ 551250 و 1498500 + +392 +00:32:34,680 --> 00:32:39,620 +نحن + +393 +00:32:39,620 --> 00:32:43,600 +قامنا بتخطيط عملية + +394 +00:32:46,980 --> 00:32:55,160 +variance by the amount of 58750 correct؟ which is + +395 +00:32:55,160 --> 00:32:59,360 +also one of the reasons of these differences as we + +396 +00:32:59,360 --> 00:33:06,360 +can see here we allocated the fixed costs as if it + +397 +00:33:06,360 --> 00:33:12,180 +was variable correct؟ multiply the 0.5875 by + +398 +00:33:12,180 --> 00:33:16,620 +900000 what would be the amount multiply it amount + +399 +00:33:17,220 --> 00:33:33,640 +0.5875 x 900000 528750 + +400 +00:33:33,640 --> 00:33:38,440 +which is not as the same as the budgeted amount + +401 +00:33:38,440 --> 00:33:41,980 +which is not as the same as the actual amount + +402 +00:33:41,980 --> 00:33:48,580 +therefore the production volume variance hereهو + +403 +00:33:48,580 --> 00:33:53,160 +لأننا قامنا بتجارب تجارب التصنيع المستقبلي + +404 +00:33:53,160 --> 00:33:56,720 +المستقبلي المستقبلي المستقبلي المستقبلي المستقبلي + +405 +00:33:56,720 --> 00:34:01,740 +المستقبلي المستقبلي المستقبلي المستقبلي + +406 +00:34:01,740 --> 00:34:02,040 +المستقبلي المستقبلي المستقبلي المستقبلي المستقبلي + +407 +00:34:02,040 --> 00:34:02,600 +المستقبلي المستقبلي المستقبلي المستقبلي المستقبلي + +408 +00:34:02,600 --> 00:34:02,920 +المستقبلي المستقبلي المستقبلي المستقبلي المستقبلي + +409 +00:34:02,920 --> 00:34:03,060 +المستقبلي المستقبلي المستقبلي المستقبلي المستقبلي + +410 +00:34:03,060 --> 00:34:05,380 +المستقبلي المستقبلي المستقبلي المستقبلي المستقبلي + +411 +00:34:05,380 --> 00:34:11,240 +المستقبلي المستقبلي المستقبلي المستقبلي المستقبلي + +412 +00:34:11,240 --> 00:34:12,920 +المستقبل + +413 +00:34:14,630 --> 00:34:16,890 +بالتالي، يجب أن نتعامل مع الـ Fixed Manufacturing + +414 +00:34:16,890 --> 00:34:20,370 +Overhead كمعاملة تتعامل مع الـ Fixed Manufacturing + +415 +00:34:20,370 --> 00:34:26,670 +Overhead كمعاملة تتعامل مع المشكلة أننا نتعامل مع + +416 +00:34:26,670 --> 00:34:27,230 +مشكلة تتعامل مع أو تتعامل مع مجموعات أو تتعامل مع + +417 +00:34:27,230 --> 00:34:29,150 +مجموعة أو تتعامل مع مجموعة أو تتعامل مع مجموعة أو + +418 +00:34:29,150 --> 00:34:30,130 +تتعامل مع مجموعة أو تتعامل مع مجموعة أو تتعامل مع + +419 +00:34:30,130 --> 00:34:31,050 +مجموعة أو تتعامل مع مجموعة أو تتعامل مع مجموعة أو + +420 +00:34:31,050 --> 00:34:32,370 +تتعامل مع مجموعة أو تتعامل مع مجموعة أو تتعامل مع + +421 +00:34:32,370 --> 00:34:44,650 +مجموعة أو تتعامالفرق بين الـ 551,250 و1,498,500 هو + +422 +00:34:44,650 --> 00:34:47,810 +بسبب استخدام وإستخدام تغيير التجارب التجارية + +423 +00:34:47,810 --> 00:34:49,290 +التجارية التجارية التجارية التجارية التجارية + +424 +00:34:49,290 --> 00:34:53,450 +التجارية التجارية التجارية التجارية التجارية + +425 +00:34:53,450 --> 00:34:56,970 +التجارية التجارية التجارية التجارية التجارية + +426 +00:34:56,970 --> 00:34:58,410 +التجارية التجارية التجارية التجارية التجارية + +427 +00:34:58,410 --> 00:34:58,650 +التجارية التجارية التجارية التجارية التجارية + +428 +00:34:58,650 --> 00:35:00,190 +التجارية التجارية التجارية التجارية التجاريةأيضًا + +429 +00:35:00,190 --> 00:35:07,070 +من الـ 900 ألف أجهزة و أيضًا ليس مواجهة في مقارنة + +430 +00:35:07,070 --> 00:35:09,910 +مجموعات عملياتنا بشكل كام هي مقارنة مجموعات + +431 +00:35:09,910 --> 00:35:14,090 +مجموعات الوظيفة الوظيفة الوظيفة + +432 +00:35:14,090 --> 00:35:17,790 +الوظيفة + +433 +00:35:17,790 --> 00:35:23,630 +الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة + +434 +00:35:23,630 --> 00:35:24,010 +الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة + +435 +00:35:24,010 --> 00:35:24,090 +الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة + +436 +00:35:24,090 --> 00:35:24,330 +الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة + +437 +00:35:24,330 --> 00:35:32,980 +الوظيفة الوظيفة الوظيفة الوظيفوالتي سنشاهدها في + +438 +00:35:32,980 --> 00:35:47,640 +الموضوع الرقم 4، لذلك، يجب + +439 +00:35:47,640 --> 00:35:49,060 +أن نعامل + +440 +00:35:51,190 --> 00:35:56,390 +أو هذا المال المتعمق الذي تم تخصيصه باعتباراتنا + +441 +00:35:56,390 --> 00:35:59,630 +المجلدية باعتباراتنا المجلدية التي تم تخصيصها + +442 +00:35:59,630 --> 00:36:00,270 +باعتباراتنا المجلدية التي تم تخصيصها باعتباراتنا + +443 +00:36:00,270 --> 00:36:01,450 +المجلدية التي تم تخصيصها باعتباراتنا المجلدية التي + +444 +00:36:01,450 --> 00:36:02,550 +تم تخصيصها باعتباراتنا المجلدية التي تم تخصيصها + +445 +00:36:02,550 --> 00:36:02,850 +باعتباراتنا المجلدية التي تم تخصيصها باعتباراتنا + +446 +00:36:02,850 --> 00:36:09,250 +المجلدية التي تم تخصيصها باعتباراتنا المجلدية التي + +447 +00:36:09,250 --> 00:36:12,430 +تم تخصيصها باعتباراتنا المجلدية التي تم تخصيصها + +448 +00:36:12,430 --> 00:36:13,710 +باعتباراتنا المجلدية التي تم ت + +449 +00:36:19,760 --> 00:36:24,440 +مثل الـ Production Volume Variance، لا يجب أن نغلق + +450 +00:36:24,440 --> 00:36:29,500 +الـ Production Volume Variance، لذلك التعامل سيكون + +451 +00:36:29,500 --> 00:36:30,340 +مثلًا + +452 +00:36:49,630 --> 00:36:56,770 +سوف نبدأ بـ Budgeted of rating income by the + +453 +00:36:56,770 --> 00:37:04,190 +amount of 550, 1250 and then we are going to + +454 +00:37:04,190 --> 00:37:07,850 +consider all the variances that were calculated + +455 +00:37:07,850 --> 00:37:12,300 +beforeوقد قمنا بتخصيص مقاومة مختلفة للمقاومة ومن + +456 +00:37:12,300 --> 00:37:13,160 +خلال تجارب مصممة مصممة مصممة مصممة مصممة مصممة + +457 +00:37:13,160 --> 00:37:14,640 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +458 +00:37:14,640 --> 00:37:19,140 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +459 +00:37:19,140 --> 00:37:19,160 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +460 +00:37:19,160 --> 00:37:19,180 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +461 +00:37:19,180 --> 00:37:28,660 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +462 +00:37:28,660 --> 00:37:30,280 +مصممة م + +463 +00:37:37,520 --> 00:37:44,560 +ولكن نحن كمعارفين نعتبر أيضًا التغييرات التي هي + +464 +00:37:44,560 --> 00:37:48,640 +تغيير الوزن الوزن، التغييرات التسريحية، التغييرات + +465 +00:37:48,640 --> 00:37:50,920 +التسريحية، التغييرات التسريحية، التغييرات + +466 +00:37:50,920 --> 00:37:51,040 +التسريحية، تغييرات التسريحية، تغييرات التسريحية، + +467 +00:37:51,040 --> 00:37:52,800 +تغييرات التسريحية، تغييرات التسريحية، تغييرات + +468 +00:37:52,800 --> 00:37:58,060 +التسريحية، تغييرات التسريحية، تغييرات التسريحية، + +469 +00:37:58,060 --> 00:38:05,500 +تغييرات التسريحيةالعامة طبعا بعد تخصيص هذه المواعي + +470 +00:38:05,500 --> 00:38:14,560 +أو بعد تخصيص المواعي الحقيقية في نظام عملنا أو + +471 +00:38:14,560 --> 00:38:20,220 +نظام حكومتنا، لذلك أولا نحتاج تخصيص 88000 أو + +472 +00:38:20,220 --> 00:38:26,300 +888500 من المفروضفلكسبل budget variance هل تعتقد + +473 +00:38:26,300 --> 00:38:33,440 +أنه يجب أن نضيفه او نخصه من 550 و 1250؟ نخصه، + +474 +00:38:33,440 --> 00:38:39,740 +لماذا؟ ما هي الواضحة لـ favorable variance؟ بقليزة + +475 +00:38:39,740 --> 00:38:42,780 +بقليزة، + +476 +00:38:42,780 --> 00:38:46,840 +لذلك يجب أن نضيفها، لذلك الـ favorable variances + +477 +00:38:46,840 --> 00:38:51,340 +سيتم اضافتها إلى الوالدة التي تعمل بالمال، صحيح؟ + +478 +00:38:55,450 --> 00:39:03,110 +أو في محاولة ترميزها مع الانتجار الواقعي، لذلك + +479 +00:39:03,110 --> 00:39:11,350 +الانتجار الواقعي يترمى بقيمة 888000 + +480 +00:39:19,310 --> 00:39:25,370 +بالطبع، الـ 888500 هو الانفجار المجاور للتجارب + +481 +00:39:25,370 --> 00:39:28,250 +المجاورة للتجارب المجاورة للتجارب المجاورة للتجارب + +482 +00:39:28,250 --> 00:39:33,630 +المجاورة للتجارب المجاورة + +483 +00:39:37,620 --> 00:39:42,880 +لذلك جميع هؤلاء كانوا يعتبرون أو يعتبرون باعتبار + +484 +00:39:42,880 --> 00:39:45,160 +فقط باعتبار فقط أو باعتبار فقط باعتبار فقط باعتبار + +485 +00:39:45,160 --> 00:39:45,200 +فقط باعتبار فقط باعتبار فقط باعتبار فقط باعتبار + +486 +00:39:45,200 --> 00:39:46,960 +فقط باعتبار فقط 888500 + +487 +00:39:55,860 --> 00:39:59,540 +الخير الأخير هو الـ Production Volume Variance + +488 +00:39:59,540 --> 00:40:04,120 +لأنه في مقالتنا أو باعتبارنا لدراسة المعلومات + +489 +00:40:04,120 --> 00:40:07,640 +التجارية لدينا قيمة مصممة مصممة مصممة مصممة مصممة + +490 +00:40:07,640 --> 00:40:08,680 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +491 +00:40:08,680 --> 00:40:09,640 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +492 +00:40:09,640 --> 00:40:09,800 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +493 +00:40:09,800 --> 00:40:12,180 +مصمقة مصمقة مصمقة مصمقة مصمقة مصمقة مصمقة مصمقة + +494 +00:40:12,180 --> 00:40:20,840 +مصمقة مصمقة مصمقة مصمقة مصمقة مصمقة مصم + +495 +00:40:22,390 --> 00:40:25,410 +a favorable or unfavorable it was a favorable + +496 +00:40:25,410 --> 00:40:29,110 +amount or a favorable variance by the amount of + +497 +00:40:29,110 --> 00:40:31,550 +fifty eight thousand I think fifty eight thousand + +498 +00:40:31,550 --> 00:40:32,530 +seven hundred and fifty + +499 +00:40:41,320 --> 00:40:50,940 +551250 plus 888500 plus 58750 would most + +500 +00:40:50,940 --> 00:40:54,860 +definitely equal 1498000 + +501 +00:40:57,640 --> 00:41:02,140 +500. لذلك كما نستطيع أن نرى هنا الفرق بين هذين + +502 +00:41:02,140 --> 00:41:06,900 +الأموالين كان بسبب تغيير الوضع المستقبلي و بالطبع + +503 +00:41:06,900 --> 00:41:12,460 +أجزاءها و تغيير المصادر والقوة التي لم تتم تفاجئها + +504 +00:41:12,460 --> 00:41:16,300 +في عملية + +505 +00:41:16,300 --> 00:41:17,160 +عملية عملية عملية عملية عملية عملية عملية عملية + +506 +00:41:17,160 --> 00:41:18,440 +عملية عملية عملية عملية عملية عملية عملية عملية + +507 +00:41:18,440 --> 00:41:19,440 +عملية عملية عملية عملية عملية عملية عملية عملية + +508 +00:41:19,440 --> 00:41:22,940 +عملية عملية عملية عملية عملية عملية عملية عمل + +509 +00:41:33,210 --> 00:41:38,830 +yes it is fifty eight thousand seven hundred and + +510 +00:41:38,830 --> 00:41:45,630 +fifty go back to requirement number oneفي موضوع + +511 +00:41:45,630 --> 00:41:49,930 +رقم واحد، كان لدينا قيمة مجموعة لتغيير المساعدة + +512 +00:41:49,930 --> 00:41:56,330 +بقيمة 528750 + +513 +00:41:56,330 --> 00:42:03,630 +وكان لدينا قيمة مجموعة بقيمة 470 وكان لدينا قيمة + +514 +00:42:03,630 --> 00:42:03,730 +مجموعة بقيمة 470 وكان لدينا قيمة مجموعة بقيمة 470 + +515 +00:42:03,730 --> 00:42:05,610 +وكان لدينا قيمة مجموعة بقيمة 470 وكان لدينا قيمة + +516 +00:42:05,610 --> 00:42:07,590 +مجموعة بقيمة 470 وكان لدينا قيمة مجموعة بقيمة 470 + +517 +00:42:07,590 --> 00:42:07,890 +وكان لدينا قيمة مجموعة بقيمة 470 وكان لدينا قيمة + +518 +00:42:07,890 --> 00:42:13,030 +مجموعة بقيمة 470 وكان لدينا قيمة مجموعة بقيمة 470 + +519 +00:42:13,030 --> 00:42:14,270 +وكان لدينا قيمة مجموعة + +520 +00:42:20,330 --> 00:42:30,210 +الان رقم خمس تخبرنا عن كيفية + +521 +00:42:30,210 --> 00:42:33,450 +تخلص من تخلص من تخلص من تخلص من تخلص من تخلص من + +522 +00:42:33,450 --> 00:42:35,570 +تخلص من تخلص من تخلص من تخلص من تخلص من تخلص من + +523 +00:42:35,570 --> 00:42:37,630 +تخلص من تخلص من تخلص من تخلص من تخلص من تخلص من + +524 +00:42:37,630 --> 00:42:37,810 +تخلص من تخلص من تخلص من تخلص من تخلص من تخلص من + +525 +00:42:37,810 --> 00:42:37,870 +تخلص من تخلص من تخلص من تخلص من تخلص من تخلص من + +526 +00:42:37,870 --> 00:42:46,810 +تخلص من تخلص من تخلص من تخلص من تخلص من تخلأو + +527 +00:42:46,810 --> 00:42:51,170 +يحتاجوننا لنقوم بالتحقيق من كمية الـ Sales دعونا + +528 +00:42:51,170 --> 00:42:52,050 +نفعل هذا + +529 +00:43:23,940 --> 00:43:27,000 +So first of all we need to calculate the operating + +530 +00:43:27,000 --> 00:43:30,760 +income volume variance what do you think or how do + +531 +00:43:30,760 --> 00:43:34,440 +we calculate the operating income volume variance؟ + +532 +00:43:41,780 --> 00:43:47,020 +بالطبع تغيير عملي المصادر هي الفرق بين عملي + +533 +00:43:47,020 --> 00:43:53,300 +المصادر اللي تم تخطيطه قبلها وعملي المصادر اللي تم + +534 +00:43:53,300 --> 00:43:58,340 +تخطيطه مباشرة هذه ستكون تغيير عملي المصادر اللي تم + +535 +00:43:58,340 --> 00:44:02,660 +تخطيطه، لذلك لدينا عملي + +536 +00:44:05,100 --> 00:44:11,480 +عامة تعمل بقيمة 551250 + +537 +00:44:11,480 --> 00:44:16,320 +دولار وعامة + +538 +00:44:16,320 --> 00:44:23,160 +تعمل بقيمة + +539 +00:44:23,160 --> 00:44:28,280 +450000 + +540 +00:44:28,280 --> 00:44:29,100 +دولار + +541 +00:44:37,110 --> 00:44:42,550 +61250 مليار دولار مفروض او مفروض؟ بالنسبة لجمعنا + +542 +00:44:42,550 --> 00:44:46,250 +الطبيعي، كانت فقط 490 مليار دولار، ولكن بالنسبة + +543 +00:44:46,250 --> 00:44:49,690 +لجمعنا الطبيعي، كان 550 مليار دولار، و بالنسبة + +544 +00:44:49,690 --> 00:44:56,070 +لجمعنا 900000 مليار دولار، فهذا يعني مفروض؟ هذا + +545 +00:44:56,070 --> 00:45:02,560 +جمعنا الطبيعي، جمعنا الطبيعي أكترفي مقارنة مع + +546 +00:45:02,560 --> 00:45:07,120 +الانتجار الانتجار + +547 +00:45:07,120 --> 00:45:14,600 +الانتجار + +548 +00:45:14,600 --> 00:45:17,040 +الانتجار الانتجار الانتجار الانتجار الانتجار + +549 +00:45:17,040 --> 00:45:19,440 +الانتجار الانتجار الانتجار الانتجار الانتجار + +550 +00:45:19,440 --> 00:45:24,540 +الانتجار الانتجار الانتجار الانتجار الانتجار + +551 +00:45:24,540 --> 00:45:24,920 +الانتجار الانتجار الانتجار الانتجار الانتجار + +552 +00:45:24,920 --> 00:45:24,940 +الانتجار الانتجار الانتجار الانتجار الانتجار + +553 +00:45:24,940 --> 00:45:28,780 +الانتجار الانتجار الانتجار الانتجار الانتجار الان + +554 +00:45:29,650 --> 00:45:32,150 +هذه كانت تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا + +555 +00:45:32,150 --> 00:45:35,130 +تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا + +556 +00:45:35,130 --> 00:45:36,050 +تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا + +557 +00:45:36,050 --> 00:45:39,290 +تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا + +558 +00:45:39,290 --> 00:45:42,330 +تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا + +559 +00:45:42,330 --> 00:45:48,600 +تقريبا تقريبا تقريبالماذا لدينا 61 ألف إلى 150 + +560 +00:45:48,600 --> 00:45:54,160 +أفضل مقارنة هنا؟ لأن الفرق بين الـ 800 ألف و900 + +561 +00:45:54,160 --> 00:46:00,400 +ألف، لدينا 61 ألف إلى 150 ألف دولار أكتر من + +562 +00:46:00,400 --> 00:46:05,240 +الوالدة التي تعمل هنا لأننا أكترنا تجاربنا بواسطة + +563 +00:46:05,240 --> 00:46:11,240 +100 ألف جهازلذلك هذا هو الوضع أو هذا هو المصطلح أو + +564 +00:46:11,240 --> 00:46:20,520 +هذا هو المصطلح أو هذا هو الاناليز لـ 61250 دولار. + +565 +00:46:20,580 --> 00:46:28,960 +الان دائمًا تكون مصطلحة الوزيارة مصطلحة + +566 +00:46:28,960 --> 00:46:35,960 +مصطلحة مصطلحة مصطلحة مصطلحة مصطلحة + +567 +00:46:39,250 --> 00:46:46,190 +وProduction Volume Variance دائمًا تكون الـ Sales + +568 +00:46:46,190 --> 00:46:53,330 +Volume Variance مجموعة من اتصالات اتصالات اتصالات + +569 +00:46:53,330 --> 00:46:56,570 +اتصالات + +570 +00:46:56,890 --> 00:47:02,030 +أو انه يسبب فيه الفرق بين عدد المجتمع اللي هو عدد + +571 +00:47:02,030 --> 00:47:04,370 +المجتمع اللي هو عدد المجتمع اللي هو عدد المجتمع + +572 +00:47:04,370 --> 00:47:05,770 +اللي هو عدد المجتمع اللي هو عدد المجتمع اللي هو + +573 +00:47:05,770 --> 00:47:06,930 +عدد المجتمع اللي هو عدد المجتمع اللي هو عدد + +574 +00:47:06,930 --> 00:47:07,790 +المجتمع اللي هو عدد المجتمع اللي هو عدد المجتمع + +575 +00:47:07,790 --> 00:47:07,930 +اللي هو عدد المجتمع اللي هو عدد المجتمع اللي هو + +576 +00:47:07,930 --> 00:47:09,790 +المجتمع اللي هو عدد المجتمع اللي هو عدد المجتمع + +577 +00:47:09,790 --> 00:47:13,530 +اللي هو عدد المجتمع اللي هو عدد المجتمع اللي هو + +578 +00:47:13,530 --> 00:47:20,250 +عدد المجتمع اللي هو عتعامل الأسعار المستقبلية + +579 +00:47:20,250 --> 00:47:23,550 +ومستقبل المستقبل مستقبلية ومستقبلية ومستقبلية + +580 +00:47:23,550 --> 00:47:24,390 +ومستقبلية ومستقبلية ومستقبلية ومستقبلية ومستقبلية + +581 +00:47:24,390 --> 00:47:27,050 +ومستقبلية ومستقبلية ومستقبلية ومستقبلية ومستقبلية + +582 +00:47:27,050 --> 00:47:27,570 +ومستقبلية ومستقبلية ومستقبلية ومستقبلية ومستقبلية + +583 +00:47:27,570 --> 00:47:27,890 +ومستقبلية ومستقبلية ومستقبلية ومستقبلية ومستقبلية + +584 +00:47:27,890 --> 00:47:27,970 +ومستقبلية ومستقبلية ومستقبلية ومستقبلية ومستقبلية + +585 +00:47:27,970 --> 00:47:32,330 +ومستقبلية ومستقبلية ومستقبلية ومستقبلية ومستقبلية + +586 +00:47:32,330 --> 00:47:37,650 +ومستقبل + +587 +00:47:40,800 --> 00:47:48,500 +إذا كنا نضيف هذه الأموات الـ 61250 و 58750 سنحصل + +588 +00:47:48,500 --> 00:47:52,440 +على أكتر من الـ Sales Volume Variance أو الـ Sales + +589 +00:47:52,440 --> 00:47:54,400 +Volume Variance للسيارات التي تعمل هناك بالمجتمع. + +590 +00:47:54,400 --> 00:47:57,580 +بالطبع إذا كنا نضيف هذه الأموات الأولى سنحصل على + +591 +00:47:57,580 --> 00:48:04,840 +120,000 Favorable Sales Volume Variance + +592 +00:48:07,010 --> 00:48:08,910 +بالتالي يمكن أن يكون الـ Sales Volume Variance + +593 +00:48:08,910 --> 00:48:12,490 +مصطلحًا + +594 +00:48:12,490 --> 00:48:15,530 +إلى اتصالات مختلفة أو مختلفة أو مختلفة أو مختلفة + +595 +00:48:15,530 --> 00:48:15,810 +أو مختلفة أو مختلفة أو مختلفة أو مختلفة أو مختلفة + +596 +00:48:15,810 --> 00:48:15,830 +أو مختلفة أو مختلفة أو مختلفة أو مختلفة أو مختلفة + +597 +00:48:15,830 --> 00:48:16,670 +أو مختلفة أو مختلفة أو مختلفة أو مختلفة أو مختلفة + +598 +00:48:16,670 --> 00:48:16,890 +أو مختلفة أو مختلفة أو مختلفة أو مختلفة أو مختلفة + +599 +00:48:16,890 --> 00:48:17,270 +أو مختلفة أو مختلفة أو مختلفة أو مختلفة أو مختلفة + +600 +00:48:17,270 --> 00:48:18,970 +أو مختلفة أو مختلفة أو مختلفة أو مختلفة أو مختلفة + +601 +00:48:18,970 --> 00:48:26,530 +أو مختلفة أو مختلفة أو مختلفة أو مختلفة أو مختلفة + +602 +00:48:26,530 --> 00:48:32,630 +أو + +603 +00:48:35,510 --> 00:48:41,070 +سنة او اثنان و ان شاء الله المرة القادمة سنبدأ + +604 +00:48:41,070 --> 00:48:47,310 +بقصة 16 لاننا خارج الوقت اليوم شكرا للمشاهدة و + +605 +00:48:47,310 --> 00:48:48,970 +أراكم ان شاء الله المرة القادمة + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/Ck05Cid693c_raw.json 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Where the operating income based on budgeted profit per shopping bag? Therefore they need us to calculate the budgeted cost per shopping bag. So what do you think is the budgeted cost per shopping bag?", "tokens": [29647, 1651, 30, 2305, 264, 7447, 5742, 2361, 322, 4706, 292, 7475, 680, 8688, 3411, 30, 7504, 436, 643, 505, 281, 8873, 264, 4706, 292, 2063, 680, 8688, 3411, 13, 407, 437, 360, 291, 519, 307, 264, 4706, 292, 2063, 680, 8688, 3411, 30], "avg_logprob": -0.26857639683617485, "compression_ratio": 1.6488549618320612, "no_speech_prob": 5.960464477539063e-08, "words": [{"start": 1250.15, "end": 1250.41, "word": "Any", "probability": 0.464599609375}, {"start": 1250.41, "end": 1250.99, "word": " questions?", "probability": 0.94921875}, {"start": 1255.75, "end": 1256.07, "word": " Where", "probability": 0.2437744140625}, {"start": 1256.07, "end": 1256.39, "word": " the", "probability": 0.448974609375}, {"start": 1256.39, "end": 1256.81, "word": " operating", "probability": 0.388671875}, {"start": 1256.81, "end": 1257.23, "word": " income", "probability": 0.814453125}, {"start": 1257.23, "end": 1257.79, "word": " based", "probability": 0.74267578125}, {"start": 1257.79, "end": 1258.09, "word": " on", "probability": 0.9423828125}, {"start": 1258.09, "end": 1258.89, "word": " budgeted", "probability": 0.51373291015625}, {"start": 1258.89, "end": 1259.31, "word": " profit", "probability": 0.80517578125}, {"start": 1259.31, "end": 1259.67, "word": " per", "probability": 0.91845703125}, {"start": 1259.67, "end": 1259.95, "word": " shopping", "probability": 0.93359375}, {"start": 1259.95, "end": 1260.41, "word": " bag?", "probability": 0.9072265625}, {"start": 1261.79, "end": 1262.45, "word": " Therefore", "probability": 0.7861328125}, {"start": 1262.45, "end": 1262.93, "word": " they", "probability": 0.439453125}, {"start": 1262.93, "end": 1263.45, "word": " need", "probability": 0.9453125}, {"start": 1263.45, "end": 1263.93, "word": " us", "probability": 0.94189453125}, {"start": 1263.93, "end": 1264.19, "word": " to", "probability": 0.97802734375}, {"start": 1264.19, "end": 1264.73, "word": " calculate", "probability": 0.9501953125}, {"start": 1264.73, "end": 1264.95, "word": " the", "probability": 0.91015625}, {"start": 1264.95, "end": 1265.49, "word": " budgeted", "probability": 0.950927734375}, {"start": 1265.49, "end": 1265.99, "word": " cost", "probability": 0.91162109375}, {"start": 1265.99, "end": 1267.65, "word": " per", "probability": 0.96923828125}, {"start": 1267.65, "end": 1268.75, "word": " shopping", "probability": 0.93896484375}, {"start": 1268.75, "end": 1269.67, "word": " bag.", "probability": 0.9384765625}, {"start": 1269.75, "end": 1269.87, "word": " So", "probability": 0.8955078125}, {"start": 1269.87, "end": 1270.07, "word": " what", "probability": 0.94091796875}, {"start": 1270.07, "end": 1270.19, "word": " do", "probability": 0.921875}, {"start": 1270.19, "end": 1270.27, "word": " you", "probability": 0.9697265625}, {"start": 1270.27, "end": 1270.51, "word": " think", "probability": 0.92626953125}, {"start": 1270.51, "end": 1270.69, "word": " is", "probability": 0.92138671875}, {"start": 1270.69, "end": 1270.83, "word": " the", "probability": 0.8740234375}, {"start": 1270.83, "end": 1271.31, "word": " budgeted", "probability": 0.91748046875}, {"start": 1271.31, "end": 1271.59, "word": " cost", "probability": 0.93017578125}, {"start": 1271.59, "end": 1271.95, "word": " per", "probability": 0.9482421875}, {"start": 1271.95, "end": 1272.53, "word": " shopping", "probability": 0.59814453125}, {"start": 1272.53, "end": 1272.97, "word": " bag?", "probability": 0.94970703125}], "temperature": 1.0}, {"id": 46, "seek": 130077, "start": 1280.43, "end": 1300.77, "text": "How much? The budgeted cost per one bed. We need to consider down. Of course we have different costs. 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So what do you think? Excellent Excellent Therefore, first of all, we have the direct materials Yes", "tokens": [7653, 321, 362, 257, 3217, 2063, 294, 1668, 281, 9845, 309, 538, 264, 1230, 295, 10405, 30, 407, 437, 360, 291, 519, 30, 16723, 16723, 7504, 11, 700, 295, 439, 11, 321, 362, 264, 2047, 5319, 1079], "avg_logprob": -0.31949013157894735, "compression_ratio": 1.3125, "no_speech_prob": 2.980232238769531e-07, "words": [{"start": 1326.95, "end": 1327.15, "word": "Do", "probability": 0.0523681640625}, {"start": 1327.15, "end": 1327.31, "word": " we", "probability": 0.93896484375}, {"start": 1327.31, "end": 1327.57, "word": " have", "probability": 0.96142578125}, {"start": 1327.57, "end": 1327.79, "word": " a", "probability": 0.86474609375}, {"start": 1327.79, "end": 1328.05, "word": " total", "probability": 0.8681640625}, {"start": 1328.05, "end": 1328.43, "word": " cost", "probability": 0.5947265625}, {"start": 1328.43, "end": 1328.57, "word": " in", "probability": 0.84228515625}, {"start": 1328.57, 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0.9873860677083334}, {"start": 2847.89, "end": 2847.97, "word": " ومستقبلية", "probability": 0.9874674479166666}, {"start": 2847.97, "end": 2847.97, "word": " ومستقبلية", "probability": 0.9874674479166666}, {"start": 2847.97, "end": 2847.97, "word": " ومستقبلية", "probability": 0.9869791666666666}, {"start": 2847.97, "end": 2847.99, "word": " ومستقبلية", "probability": 0.9867350260416666}, {"start": 2847.99, "end": 2848.67, "word": " ومستقبلية", "probability": 0.9859212239583334}, {"start": 2848.67, "end": 2850.71, "word": " ومستقبلية", "probability": 0.9855143229166666}, {"start": 2850.71, "end": 2852.33, "word": " ومستقبلية", "probability": 0.9850260416666666}, {"start": 2852.33, "end": 2857.65, "word": " ومستقبل", "probability": 0.98037109375}], "temperature": 1.0}, {"id": 107, "seek": 288484, "start": 2860.8, "end": 2884.84, "text": "إذا كنا نضيف هذه الأموات الـ 61250 و 58750 سنحصل على أكتر من الـ Sales Volume Variance أو الـ Sales Volume Variance للسيارات التي تعمل هناك بالمجتمع. بالطبع إذا كنا نضيف هذه الأموات الأولى سنحصل على 120,000 Favorable Sales Volume Variance", "tokens": [28814, 15730, 9122, 8315, 8717, 11242, 33911, 29538, 16247, 2304, 2407, 9307, 2423, 39184, 28294, 23538, 4032, 21786, 45396, 8608, 1863, 5016, 36520, 15844, 5551, 4117, 2655, 2288, 9154, 2423, 39184, 23467, 38448, 32511, 719, 34051, 2423, 39184, 23467, 38448, 32511, 719, 24976, 3794, 1829, 9640, 9307, 38392, 6055, 25957, 1211, 34105, 4117, 20666, 2304, 7435, 39237, 3615, 13, 20666, 9566, 3555, 3615, 11933, 15730, 9122, 8315, 8717, 11242, 33911, 29538, 16247, 2304, 2407, 9307, 16247, 12610, 7578, 8608, 1863, 5016, 36520, 15844, 10411, 11, 1360, 34240, 712, 23467, 38448, 32511, 719], "avg_logprob": -0.6827956835428873, "compression_ratio": 1.7868020304568528, "no_speech_prob": 0.0, "words": [{"start": 2860.8, "end": 2861.4, "word": "إذا", "probability": 0.3955078125}, {"start": 2861.4, "end": 2861.4, "word": " كنا", "probability": 0.45489501953125}, {"start": 2861.4, "end": 2861.4, 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"text": "سنة او اثنان و ان شاء الله المرة القادمة سنبدأ بقصة 16 لاننا خارج الوقت اليوم شكرا للمشاهدة و أراكم ان شاء الله المرة القادمة", "tokens": [3794, 1863, 3660, 1975, 2407, 1975, 12984, 1863, 7649, 4032, 16472, 13412, 16606, 21984, 9673, 25720, 25062, 18513, 46007, 8608, 1863, 44510, 10721, 4724, 4587, 9381, 3660, 3165, 5296, 7649, 8315, 16490, 9640, 7435, 2423, 30543, 2655, 45595, 20498, 13412, 4117, 23557, 5296, 19528, 8592, 40294, 41891, 4032, 5551, 23557, 4117, 2304, 16472, 13412, 16606, 21984, 9673, 25720, 25062, 18513, 46007], "avg_logprob": -0.49647177611627885, "compression_ratio": 1.8360655737704918, "no_speech_prob": 0.0006995201110839844, "words": [{"start": 2915.5099999999998, "end": 2916.45, "word": "سنة", "probability": 0.4930013020833333}, {"start": 2916.45, "end": 2916.67, "word": " او", "probability": 0.6617431640625}, {"start": 2916.67, "end": 2917.15, "word": " اثنان", "probability": 0.464752197265625}, {"start": 2917.15, "end": 2918.75, "word": " و", 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"end": 2925.03, "word": " اليوم", "probability": 0.9111328125}, {"start": 2925.03, "end": 2926.29, "word": " شكرا", "probability": 0.8943684895833334}, {"start": 2926.29, "end": 2927.11, "word": " للمشاهدة", "probability": 0.7009765625}, {"start": 2927.11, "end": 2927.31, "word": " و", "probability": 0.56982421875}, {"start": 2927.31, "end": 2927.77, "word": " أراكم", "probability": 0.6104736328125}, {"start": 2927.77, "end": 2927.83, "word": " ان", "probability": 0.2344970703125}, {"start": 2927.83, "end": 2928.05, "word": " شاء", "probability": 0.99267578125}, {"start": 2928.05, "end": 2928.37, "word": " الله", "probability": 0.9501953125}, {"start": 2928.37, "end": 2928.95, "word": " المرة", "probability": 0.866943359375}, {"start": 2928.95, "end": 2928.97, "word": " القادمة", "probability": 0.9500325520833334}], "temperature": 1.0}], "language": "ar", "language_probability": 1.0, "duration": 2930.07975, "duration_after_vad": 2677.8868749999897} \ No newline at end of file diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/Ck05Cid693c_raw.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/Ck05Cid693c_raw.srt new file mode 100644 index 0000000000000000000000000000000000000000..e4e2907cd3d99435fd16a159a24fed12e05f70bb --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/Ck05Cid693c_raw.srt @@ -0,0 +1,2576 @@ +1 +00:00:20,650 --> 00:00:27,390 +الأخير مرة بدأنا مع المشكلة 841 ولم ننهيها بعد + +2 +00:00:27,390 --> 00:00:32,810 +ذلك، لذا دعنا نستمر بمشكلة 841 قبل أن نبدأ بقصة + +3 +00:00:32,810 --> 00:00:39,850 +جديدة، قصة 16 من يرينا المشكلة، المشكلة 841، فقط + +4 +00:00:39,850 --> 00:00:47,230 +لكي نتذكر ما هي المعلومات التي تم إعطائها؟ نعم، + +5 +00:00:47,230 --> 00:01:00,000 +أحد؟yes please yes continue + +6 +00:01:00,000 --> 00:01:00,420 +please + +7 +00:01:15,940 --> 00:01:22,280 +الدفع للتصميم والتسويق لهذه الأمور في عام 2011 هو + +8 +00:01:22,280 --> 00:01:32,000 +900 .. 800 ألف دولار نعم مع أسطولة 400 ألف عوارف + +9 +00:01:32,000 --> 00:01:40,660 +على المساعدة للعام كله الدولار مقرر على مدفعه 470 + +10 +00:01:40,660 --> 00:01:48,220 +ألف دولار ومقارنةوالسعر التجاري هو 1.6 دولار + +11 +00:01:48,220 --> 00:01:52,660 +لجهزها لأن + +12 +00:01:52,660 --> 00:01:58,920 +التطبيق يتزايد عملياً عملياً عملياً عملياً عملياً + +13 +00:01:58,920 --> 00:01:58,960 +عملياً عملياً عملياً عملياً عملياً عملياً عملياً + +14 +00:01:58,960 --> 00:01:58,960 +عملياً عملياً عملياً عملياً عملياً عملياً عملياً + +15 +00:01:58,960 --> 00:01:58,960 +عملياً عملياً عملياً عملياً عملياً عملياً عملياً + +16 +00:01:58,960 --> 00:01:58,960 +عملياً عملياً عملياً عملياً عملياً عملياً عملياً + +17 +00:01:58,960 --> 00:02:06,060 +عملياً عملياً عملياً عملياً عملياً + +18 +00:02:06,060 --> 00:02:14,440 +عم + +19 +00:02:14,510 --> 00:02:18,810 +Eighty-eight thousand six hundred dollar and + +20 +00:02:18,810 --> 00:02:26,210 +actual The actual variable is ninety-nine thousand + +21 +00:02:26,210 --> 00:02:32,910 +six hundred yes And actual fixed overhead is five + +22 +00:02:32,910 --> 00:02:37,710 +hundred one thousand + +23 +00:02:37,710 --> 00:02:42,850 +nine hundred Yes Actual selling price is six + +24 +00:02:42,850 --> 00:02:48,390 +dollar per monthdirect materials and direct labor + +25 +00:02:48,390 --> 00:02:51,970 +actual costs were the same as standard costs which + +26 +00:02:51,970 --> 00:03:00,810 +were 1.2$ per unit and 1.9$ and 1.8$ per unit 1.2$ + +27 +00:03:00,810 --> 00:03:12,530 +and 1.8$ per unitهذه هي المعلومات التي تم إعطائها + +28 +00:03:12,530 --> 00:03:18,410 +أو التي تم إعطائها في السؤال أو السؤال 841 بالطبع + +29 +00:03:18,410 --> 00:03:22,910 +المطلوب أو المطلوب رقم واحد اللي قمنا به الأخير + +30 +00:03:22,910 --> 00:03:27,890 +كان التخطيط من مجموعات الانتجار والانتجارات + +31 +00:03:27,890 --> 00:03:29,510 +والانتجارات والانتجارات والانتجارات والانتجارات + +32 +00:03:29,510 --> 00:03:35,160 +والانتجارات والانتجاراتالتعريف Columnar ووجدنا + +33 +00:03:35,160 --> 00:03:40,180 +أننا لدينا مستخدم مستخدم مستخدم مستخدم مستخدم + +34 +00:03:40,180 --> 00:03:40,480 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +35 +00:03:40,480 --> 00:03:40,600 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +36 +00:03:40,600 --> 00:03:41,380 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +37 +00:03:41,380 --> 00:03:45,520 +مستخدم مستخدم مستخدم مستخدم مستخدم + +38 +00:03:45,520 --> 00:03:49,960 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +39 +00:03:49,960 --> 00:03:51,680 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +40 +00:03:51,680 --> 00:03:59,460 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +41 +00:03:59,460 --> 00:04:05,450 +مستخالان دعونا نقوم باعتبار اتفاق اتفاق اتفاق + +42 +00:04:05,450 --> 00:04:08,210 +اتفاق اتفاق اتفاق اتفاق اتفاق اتفاق اتفاق اتفاق + +43 +00:04:08,210 --> 00:04:17,190 +اتفاق اتفاق اتفاق اتفاق اتفاق + +44 +00:04:19,300 --> 00:04:27,820 +بالتالي يحتاجون أو يحتاجون مننا لتجهيز الانتجاب + +45 +00:04:27,820 --> 00:04:30,120 +من الانتجابات المستقبلية المستقبلية المستقبلية + +46 +00:04:30,120 --> 00:04:33,280 +والانتجابات المستقبلية المستقبلية والسائل والسائل + +47 +00:04:33,280 --> 00:04:33,800 +المستقبلية والسائل المستقبلية والسائل المستقبلية + +48 +00:04:33,800 --> 00:04:34,100 +والسائل المستقبلية والسائل المستقبلية والسائل + +49 +00:04:34,100 --> 00:04:36,520 +المستقبلية والسائل المستقبلية والسائل المستقبلية + +50 +00:04:36,520 --> 00:04:37,580 +والسائل المستقبلية والسائل المستقبلية والسائل + +51 +00:04:37,580 --> 00:04:39,360 +المستقبلية والسائل المستقبلية والسائل المستقبلية + +52 +00:04:39,360 --> 00:04:44,800 +والسائل المستقبلية والسائل المستقبلية والسائل + +53 +00:04:44,800 --> 00:04:49,760 +المستقبلية والسائل المستقبلية والسومن ثم بالطبع + +54 +00:04:49,760 --> 00:04:55,620 +الـ Flexible Budget Variance التي هي الفرق بين + +55 +00:04:55,620 --> 00:05:01,040 +Budget Flexible و Flexible Actual ومن ثم الـ Sales + +56 +00:05:01,040 --> 00:05:08,060 +Volume Variance التي هي الفرق بين Budget Static و + +57 +00:05:08,060 --> 00:05:14,260 +Budget Flexible بالطبع سوف نبدأ تجاربنا بإخبار ما + +58 +00:05:14,260 --> 00:05:16,760 +كان الـ Actual وماذا كان عدد المجتمع المجتمعي + +59 +00:05:19,220 --> 00:05:22,060 +بالتالي، عدد المجموعات التي تم تصنيفها أو عدد + +60 +00:05:22,060 --> 00:05:26,360 +المحطوطات التي تم تصنيفها أو عدد المحطوطات التي تم + +61 +00:05:26,360 --> 00:05:27,820 +تصنيفها أو عدد المحطوطات التي تم تصنيفها أو عدد + +62 +00:05:27,820 --> 00:05:27,920 +المحطوطات التي تم تصنيفها أو عدد المحطوطات التي تم + +63 +00:05:27,920 --> 00:05:29,240 +تصنيفها أو عدد المحطوطات التي تم تصنيفها أو عدد + +64 +00:05:29,240 --> 00:05:31,620 +المحطوطات التي تم تصنيفها أو عدد المحطوطات التي تم + +65 +00:05:31,620 --> 00:05:36,120 +تصنيفها أو عدد المحطوطات التي تم تصنيفها أو عدد + +66 +00:05:36,120 --> 00:05:43,360 +المحطوطات التي تم تصنيفها أو عدد المحطوطات التي تم + +67 +00:05:43,360 --> 00:05:49,880 +تصنيفها أو عدد المحطوطات التي تم تصنيفلذلك كما + +68 +00:05:49,880 --> 00:05:56,920 +يمكننا أن نرى هنا لقد تخططنا لإنجاز 800000 ونحن + +69 +00:05:56,920 --> 00:06:00,500 +فقط .. ونحن .. نحن .. نحن .. نحن .. نحن .. نحن .. + +70 +00:06:00,500 --> 00:06:00,720 +نحن .. نحن .. نحن .. نحن .. نحن .. نحن .. نحن .. + +71 +00:06:00,720 --> 00:06:01,260 +نحن .. نحن .. نحن .. نحن .. نحن .. نحن .. نحن .. + +72 +00:06:01,260 --> 00:06:02,520 +نحن .. نحن .. نحن .. نحن .. نحن .. نحن .. نحن .. + +73 +00:06:02,520 --> 00:06:03,960 +نحن .. نحن .. نحن .. نحن .. نحن .. نحن .. نحن .. + +74 +00:06:03,960 --> 00:06:04,000 +نحن .. نحن .. نحن .. نحن .. نحن .. نحن .. نحن .. + +75 +00:06:04,000 --> 00:06:12,080 +نحن .. نحن .. نحن .. نحن .. نحن .. + +76 +00:06:12,080 --> 00:06:18,800 +نحن .. + +77 +00:06:18,800 --> 00:06:18,800 +ن + +78 +00:06:25,940 --> 00:06:33,480 +أولاً، دعنا نبدأ بالميزة أو الميزات السوقية 500000 + +79 +00:06:33,480 --> 00:06:39,200 +أو 100000 مليون دولار وهو + +80 +00:06:39,200 --> 00:06:43,560 +بالطبع 900000 المليون دولار المجتمعية المجتمعية + +81 +00:06:43,560 --> 00:06:46,540 +المجتمعية المجتمعية المجتمعية المجتمعية المجتمعية + +82 +00:06:46,540 --> 00:06:46,920 +المجتمعية المجتمعية المجتمعية المجتمعية المجتمعية + +83 +00:06:46,920 --> 00:06:47,520 +المجتمعية المجتمعية المجتمعية المجتمعية المجتمعية + +84 +00:06:47,520 --> 00:06:50,820 +المجتمعية المجتمعية المجتمعية المجتمعية المجتمعية + +85 +00:06:50,820 --> 00:06:50,860 +المجتمعية المجتمعية المجتمعية المجتمعية المجتمعية + +86 +00:06:50,860 --> 00:06:50,860 +المجتمعية المجتمعية المجتمعية المجتمعية المجتمعية + +87 +00:06:50,860 --> 00:06:51,500 +المجتمعية المجتمعية المجتمعية + +88 +00:06:55,430 --> 00:07:02,370 +يكون 4.5 مليون دولار و بالطبع المدفع الاصطناعي + +89 +00:07:02,370 --> 00:07:08,570 +سيكون 800.000 مدفع 5 مدفع مدفع مدفع مدفع مدفع مدفع + +90 +00:07:08,570 --> 00:07:08,590 +مدفع مدفع مدفع مدفع مدفع مدفع مدفع مدفع مدفع مدفع + +91 +00:07:08,590 --> 00:07:09,630 +مدفع مدفع مدفع مدفع مدفع مدفع مدفع مدفع مدفع مدفع + +92 +00:07:09,630 --> 00:07:21,910 +مدفع مدفع مدفع مدفع مدفع مدفع + +93 +00:07:25,990 --> 00:07:37,270 +والفرق بين 4.5 مليون و 5.4 مليون هو 900000 وهو + +94 +00:07:37,270 --> 00:07:43,030 +أيضًا مفيد، هل + +95 +00:07:43,030 --> 00:07:52,670 +لديك أسئلة؟ دعنا نعتبر الأسعار القيمية لدينا + +96 +00:07:52,670 --> 00:07:58,200 +مواد مباشرةالدراسة الوحيدة داريك كاتيريا ستكون + +97 +00:07:58,200 --> 00:08:06,540 +900000 x 1.2 وهذا سيعطينا 1.18 مليون دولار + +98 +00:08:06,540 --> 00:08:12,920 +وللسيطرة + +99 +00:08:12,920 --> 00:08:19,780 +الوضعية ستكون 900000 x 1.2 لأن في السؤال قالوا لنا + +100 +00:08:23,500 --> 00:08:27,340 +لا توجد اختلاف بين الـ Budgeted و الـ Actual Costs + +101 +00:08:27,340 --> 00:08:29,140 +للمواد الواضحة و الوظيفة الواضحة و الوظيفة الواضحة + +102 +00:08:29,140 --> 00:08:30,960 +و الوظيفة الواضحة و الوظيفة الواضحة و الوظيفة + +103 +00:08:30,960 --> 00:08:33,560 +الواضحة و الوظيفة الواضحة و الوظيفة الواضحة و + +104 +00:08:33,560 --> 00:08:35,960 +الوظيفة الواضحة و الوظيفة الواضحة و الوظيفة + +105 +00:08:35,960 --> 00:08:37,320 +الواضحة و الوظيفة الواضحة و الوظيفة الواضحة و + +106 +00:08:37,320 --> 00:08:38,720 +الوظيفة الواضحة و الوظيفة الواضحة و الوظيفة + +107 +00:08:38,720 --> 00:08:46,120 +الواضحة و الوظيفة الواضحة و الوظيفة الواضحة و + +108 +00:08:46,120 --> 00:08:48,400 +الوظيفة الو + +109 +00:08:51,050 --> 00:08:56,930 +و بالنسبة لجمعنا الاصطناعي سيكون 800000×1.2 يعني + +110 +00:08:56,930 --> 00:09:01,450 +960 + +111 +00:09:01,450 --> 00:09:07,430 +.000$ بالطبع + +112 +00:09:07,430 --> 00:09:15,390 +الفرق بين 960.000 و 1.8 مليون هو 120.000 + +113 +00:09:15,390 --> 00:09:23,550 +$ هل تعتقد أن هذا مفيد أو غير مفيد؟بسبب أن + +114 +00:09:23,550 --> 00:09:33,510 +المساعدات كانت أكتر من المال الان + +115 +00:09:33,510 --> 00:09:37,430 +دعونا ندرس + +116 +00:09:37,430 --> 00:09:47,030 +المساعدة الواضح أن المساعدة الواضحة هي 1.8×900000 + +117 +00:09:47,030 --> 00:09:48,490 +يعني 1 مليون + +118 +00:09:51,010 --> 00:09:54,350 +620 ألف دولار، وهو نفس الشيء بالنسبة للجزء + +119 +00:09:54,350 --> 00:09:58,110 +المستقبلي، لأننا لا نجد أي اختلاف بين الجزء + +120 +00:09:58,110 --> 00:10:00,390 +المستقبلي والجزء الواقعي بالنسبة للجزء المستقبلي + +121 +00:10:00,390 --> 00:10:02,630 +والجزء المستقبلي والجزء المستقبلي والجزء المستقبلي + +122 +00:10:02,630 --> 00:10:02,790 +والجزء المستقبلي والجزء المستقبلي والجزء المستقبلي + +123 +00:10:02,790 --> 00:10:02,790 +والجزء المستقبلي والجزء المستقبلي والجزء المستقبلي + +124 +00:10:02,790 --> 00:10:03,490 +والجزء المستقبلي والجزء المستقبلي والجزء المستقبلي + +125 +00:10:03,490 --> 00:10:05,150 +والجزء المستقبلي والجزء المستقبلي والجزء المستقبلي + +126 +00:10:05,150 --> 00:10:11,750 +والجزء المستقبلي والجزء المستقبل + +127 +00:10:11,890 --> 00:10:20,270 +مقارنة بمجلد مستقبلنا الاصطناعي 1.8×800000 + +128 +00:10:20,270 --> 00:10:25,370 +يعني 1.440.000 + +129 +00:10:39,980 --> 00:10:46,380 +الآن دعنا نعتبر المساعدة المساعدة المساعدة + +130 +00:10:46,380 --> 00:10:48,840 +المساعدة المساعدة المساعدة المساعدة المساعدة + +131 +00:10:48,840 --> 00:10:50,660 +المساعدة المساعدة المساعدة المساعدة المساعدة + +132 +00:10:50,660 --> 00:10:52,020 +المساعدة المساعدة المساعدة المساعدة المساعدة + +133 +00:10:52,020 --> 00:10:54,320 +المساعدة المساعدة المساعدة المساعدة المساعدة + +134 +00:10:54,320 --> 00:10:57,540 +المساعدة + +135 +00:10:57,540 --> 00:11:04,380 +المساعدة المساعدة المساعدة المساعدة المساعدة + +136 +00:11:04,380 --> 00:11:05,660 +المساعدة المساعدة المساعدة المساعدة المساعدة + +137 +00:11:05,660 --> 00:11:05,660 +المساعدة المساعدة المساعدة المساعدة المساعدة + +138 +00:11:05,660 --> 00:11:08,360 +المساعدة المساعدة المساعدة المساعدة + +139 +00:11:10,850 --> 00:11:16,170 +كم .. ال one point six you need to make sure that + +140 +00:11:16,170 --> 00:11:19,630 +this one point six should be multiplied by the + +141 +00:11:19,630 --> 00:11:22,790 +number of machine hours not the number of units + +142 +00:11:22,790 --> 00:11:28,130 +therefore what do you think? four hundred and + +143 +00:11:28,130 --> 00:11:36,020 +forty is the actual machine hours correct?نعم، + +144 +00:11:36,020 --> 00:11:40,260 +ولكن الـ Flexible Budget يحتاج إلى التفكير في عدد + +145 +00:11:40,260 --> 00:11:45,280 +الساعة العامة للخروج الحقيقي، صحيح؟ لذلك قمنا + +146 +00:11:45,280 --> 00:11:50,580 +بتخطيطها، في السابقة، قلنا إن عدد الساعة العامة + +147 +00:11:50,580 --> 00:11:56,780 +على جزء، باعتبار هذه الاثنين الرقمات، هي 0.5، + +148 +00:11:56,780 --> 00:12:00,760 +صحيح؟ 400000 عدد الساعة العامة على جزء من 800000 + +149 +00:12:00,760 --> 00:12:11,350 +جزءسيكون 0.5 ساعة عملية على جزء صحيح؟ + +150 +00:12:11,350 --> 00:12:17,630 +لذلك، كم ساعة عملية نحتاجها لجزء مستخدم؟ لذلك، + +151 +00:12:17,630 --> 00:12:21,570 +لجزء مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +152 +00:12:21,570 --> 00:12:24,710 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +153 +00:12:24,710 --> 00:12:26,110 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +154 +00:12:26,110 --> 00:12:26,130 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +155 +00:12:26,130 --> 00:12:26,130 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +156 +00:12:26,130 --> 00:12:26,130 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +157 +00:12:26,130 --> 00:12:29,110 +مستخدم مست + +158 +00:12:35,620 --> 00:12:36,720 +النسبة للأشخاص الذين يعملون البرنامج يستخدمون 450 + +159 +00:12:36,720 --> 00:12:44,680 +ألف ساعة عملية البرنامج بسرعة 1.6 ألف + +160 +00:12:44,680 --> 00:12:52,410 +ساعةيجب أن تكون حذرًا من هذه الأموال و انتقلها إلى + +161 +00:12:52,410 --> 00:12:57,410 +كمية وكمية + +162 +00:12:57,410 --> 00:12:57,630 +وكمية وكمية وكمية وكمية وكمية وكمية وكمية وكمية + +163 +00:12:57,630 --> 00:12:58,270 +وكمية وكمية وكمية وكمية وكمية وكمية وكمية وكمية + +164 +00:12:58,270 --> 00:12:58,950 +وكمية وكمية وكمية وكمية وكمية وكمية وكمية وكمية + +165 +00:12:58,950 --> 00:12:59,370 +وكمية وكمية وكمية وكمية وكمية وكمية وكمية وكمية + +166 +00:12:59,370 --> 00:13:02,270 +وكمية وكمية وكمية وكمية وكمية وكمية وكمية وكمية + +167 +00:13:02,270 --> 00:13:03,110 +وكمية وكمية وكمية وكمية وكمية وكمية وكمية وكمية + +168 +00:13:03,110 --> 00:13:14,830 +وكمية وكمية وكمية وكمية وكمية وكمية + +169 +00:13:19,160 --> 00:13:25,540 +الان بالنسبة لقيمتنا الاصطناعي سنقوم باعتبار الـ + +170 +00:13:25,540 --> 00:13:30,900 +800000 عامة باستخدام 400000 ساعة الروحانية + +171 +00:13:30,900 --> 00:13:33,540 +المشغولة المشغولة المشغولة المشغولة المشغولة + +172 +00:13:33,540 --> 00:13:34,260 +المشغولة المشغولة المشغولة المشغولة المشغولة + +173 +00:13:34,260 --> 00:13:34,340 +المشغولة المشغولة المشغولة المشغولة المشغولة + +174 +00:13:34,340 --> 00:13:34,980 +المشغولة المشغولة المشغولة المشغولة المشغولة + +175 +00:13:34,980 --> 00:13:34,980 +المشغولة المشغولة المشغولة المشغولة المشغولة + +176 +00:13:34,980 --> 00:13:38,360 +المشغولة المشغولة المشغولة المشغولة المشغولة + +177 +00:13:38,360 --> 00:13:42,080 +المشغولة + +178 +00:13:42,080 --> 00:13:48,260 +المشغولة المشغولة المشغولة المشغولةمقارنة بـ 400 + +179 +00:13:48,260 --> 00:13:52,800 +ألف ساعة الروحانية لأن هذه هي ساعات الروحانية + +180 +00:13:52,800 --> 00:13:59,560 +المعتادة لتصميم الـ 800 ألف اجهزة، لذلك 400 ألف + +181 +00:13:59,560 --> 00:14:03,700 +ساعة الروحانية المعتادة بـ 1.6 دولار على ساعة + +182 +00:14:03,700 --> 00:14:06,760 +الروحانية سيعطينا 640 ألف اجهزة، وهي مقارنة + +183 +00:14:06,760 --> 00:14:09,920 +بمجموعة الميزانية المستخدمة للتعامل مع التعامل مع + +184 +00:14:09,920 --> 00:14:10,280 +التعامل مع التعامل مع التعامل مع التعامل مع + +185 +00:14:10,280 --> 00:14:14,260 +التعامل مع التعامل مع التعامل مع التعامل مع + +186 +00:14:14,260 --> 00:14:14,340 +التعامل مع التعامل مع التعامل مع التعامل مع + +187 +00:14:14,340 --> 00:14:14,380 +التعامل مع التعامل مع التعامل مع التعامل مع + +188 +00:14:14,380 --> 00:14:22,150 +التعامل مع التعامل معبقيمة 80 ألف و + +189 +00:14:22,150 --> 00:14:28,830 +بالطبع هنا ستجد بقيمة + +190 +00:14:28,830 --> 00:14:38,490 +مفيدة بقيمة 20400 اي + +191 +00:14:38,490 --> 00:14:39,170 +اسئلة؟ + +192 +00:14:42,430 --> 00:14:49,930 +بالطبع تقريبا تقريبا تقريبا + +193 +00:14:49,930 --> 00:14:55,590 +تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا + +194 +00:14:55,590 --> 00:14:55,690 +تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا + +195 +00:14:55,690 --> 00:14:55,690 +تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا + +196 +00:14:55,690 --> 00:14:55,690 +تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا + +197 +00:14:55,690 --> 00:14:55,690 +تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا + +198 +00:14:55,690 --> 00:15:01,670 +تقريبا تقريبا تقريبا تقريبا تقريبا + +199 +00:15:01,670 --> 00:15:03,590 +تقريب + +200 +00:15:10,590 --> 00:15:14,990 +عشرة ألف دولة + +201 +00:15:14,990 --> 00:15:16,510 +مستقبلية مستقبلية مستقبلية مستقبلية مستقبلية + +202 +00:15:16,510 --> 00:15:21,930 +مستقبلية + +203 +00:15:31,530 --> 00:15:41,490 +والسعر الواضح للمستخدمين بقيمة 380 ألف + +204 +00:15:41,490 --> 00:15:50,970 +دولار غير مفاوظة وقيمة مستخدمة بقيمة 3 مليون 40 + +205 +00:15:50,970 --> 00:15:53,410 +ألف دولار بقيمة مستخدمة بقيمة مستخدم مستخدم مستخدم + +206 +00:15:53,410 --> 00:15:58,670 +مستخدم + +207 +00:15:58,670 --> 00:15:59,470 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +208 +00:15:59,470 --> 00:15:59,490 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +209 +00:15:59,490 --> 00:15:59,550 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +210 +00:15:59,550 --> 00:15:59,550 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +211 +00:15:59,550 --> 00:15:59,730 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مست + +212 +00:16:01,540 --> 00:16:07,220 +التدخل من مجموعات المستخدمات المستخدمات المستخدمات + +213 +00:16:07,220 --> 00:16:12,480 +المستخدمات المستخدمات المستخدمات المستخدمات + +214 +00:16:12,480 --> 00:16:13,840 +المستخدمات المستخدمات المستخدمات المستخدمات + +215 +00:16:13,840 --> 00:16:13,900 +المستخدمات المستخدمات المستخدمات المستخدمات + +216 +00:16:13,900 --> 00:16:13,940 +المستخدمات المستخدمات المستخدمات المستخدمات + +217 +00:16:13,940 --> 00:16:16,940 +المستخدمات المستخدمات المستخدمات المستخدمات + +218 +00:16:16,940 --> 00:16:19,200 +المستخدمات المستخدمات المستخدمات المستخدمات + +219 +00:16:19,200 --> 00:16:19,200 +المستخدمات المستخدمات المستخدمات المستخدمات + +220 +00:16:19,200 --> 00:16:19,200 +المستخدمات المستخدمات المستخدمات المستخدمات + +221 +00:16:19,200 --> 00:16:19,200 +المستخدمات المستخدمات المستخدمات المستخدمات + +222 +00:16:19,200 --> 00:16:21,480 +المستخدمات المستخدمات المستخدمات المستخ + +223 +00:16:28,960 --> 00:16:32,800 +nine hundred and twenty thousand four hundred + +224 +00:16:32,800 --> 00:16:35,960 +favorable + +225 +00:16:35,960 --> 00:16:49,420 +and one million eighty one + +226 +00:16:49,420 --> 00:16:55,740 +hundred and twenty thousand favorable and at last + +227 +00:16:55,740 --> 00:16:57,700 +nine hundred and sixty + +228 +00:17:06,840 --> 00:17:12,180 +بعد مقاومة المقاومة، قمنا بتحضير قصة الأخيرة أو + +229 +00:17:12,180 --> 00:17:17,540 +المقاومة الأخيرة، وهي المقاومة. + +230 +00:17:21,900 --> 00:17:28,840 +بالنسبة للسؤال، المقاومة الحقيقية كانت 500 و 1000، + +231 +00:17:28,840 --> 00:17:35,960 +900. بالنسبة للمقاومة المجلدة، كانت 470. + +232 +00:17:41,240 --> 00:17:47,100 +ولا تكون هناك + +233 +00:17:47,100 --> 00:17:53,320 +تغيير هنا والتغيير لـ Flexible Budget Variance هو + +234 +00:17:53,320 --> 00:18:03,000 +31900 وهو دائمًا تغيير المشروع لأن كما قلنا لا + +235 +00:18:03,000 --> 00:18:08,140 +يوجد تغيير تسريع لإصلاح + +236 +00:18:08,140 --> 00:18:10,720 +مصادر المصادر المصادر المصادر المصادر + +237 +00:18:13,570 --> 00:18:21,570 +بالطبع في النهاية يمكننا تخطيط عملياتنا بالتخطيط + +238 +00:18:21,570 --> 00:18:23,510 +من عملياتنا بالتخطيط من عملياتنا بالتخطيط من + +239 +00:18:23,510 --> 00:18:23,510 +عملياتنا بالتخطيط من عملياتنا بالتخطيط من عملياتنا + +240 +00:18:23,510 --> 00:18:27,010 +بالتخطيط + +241 +00:18:27,010 --> 00:18:28,850 +من عملياتنا بالتخطيط من عملياتنا بالتخطيط من + +242 +00:18:28,850 --> 00:18:32,210 +عملياتنا بالتخطيط من عملياتنا بالتخطيط من عملياتنا + +243 +00:18:32,210 --> 00:18:38,290 +بالتخطيط من عملياتنا + +244 +00:18:40,800 --> 00:18:50,540 +وقيمة عملية مستخدمة بقيمة 888500 + +245 +00:18:50,540 --> 00:18:56,320 +بقيمة مفيدة بالطبع وسيكون + +246 +00:18:56,320 --> 00:19:01,480 +لدينا عملية مستخدمة بقيمة 610 + +247 +00:19:07,520 --> 00:19:14,860 +والسعر المستقبلي بالمقارنة بالمقارنة 120 ألف ايضا + +248 +00:19:14,860 --> 00:19:20,960 +مفيد ومقارنة + +249 +00:19:20,960 --> 00:19:28,140 +بمقارنة 490 ألف دولار + +250 +00:19:39,590 --> 00:19:46,310 +أي أسئلة؟ لذلك كما نستطيع أن نرى هنا هذا هو + +251 +00:19:46,310 --> 00:19:50,330 +التجارب التانية للتعليم لكي + +252 +00:19:56,760 --> 00:20:02,680 +معرفة أو بالطبع لتخطيط ما هي ميزة السعر وما هي + +253 +00:20:02,680 --> 00:20:06,420 +ميزة الوضع المستقبلي و بالطبع هذه الميزة + +254 +00:20:06,420 --> 00:20:07,960 +المستقبلية المستقبلية المستقبلية المستقبلية يمكن + +255 +00:20:07,960 --> 00:20:12,040 +ان تكون مصممة اكتشاف اكتشافها اكتشافها اكتشافها + +256 +00:20:12,040 --> 00:20:12,760 +اكتشافها اكتشافها اكتشافها اكتشافها اكتشافها + +257 +00:20:12,760 --> 00:20:13,420 +اكتشافها اكتشافها اكتشافها اكتشافها اكتشافها + +258 +00:20:13,420 --> 00:20:14,220 +اكتشافها اكتشافها اكتشافها اكتشافها اكتشافها + +259 +00:20:14,220 --> 00:20:21,280 +اكتشافها اكتشافها اكتشافها اكتشافها اكتشافها اككان + +260 +00:20:21,280 --> 00:20:25,560 +بسبب اتجارات مختلفة، أولاً كانت تجارب تجارب تجارب + +261 +00:20:25,560 --> 00:20:27,980 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +262 +00:20:27,980 --> 00:20:28,340 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +263 +00:20:28,340 --> 00:20:28,380 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +264 +00:20:28,380 --> 00:20:28,780 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +265 +00:20:28,780 --> 00:20:28,780 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +266 +00:20:28,780 --> 00:20:28,800 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +267 +00:20:50,150 --> 00:20:50,990 +Any questions? + +268 +00:20:55,750 --> 00:20:58,890 +Where the operating income based on budgeted + +269 +00:20:58,890 --> 00:21:04,190 +profit per shopping bag? Therefore they need us to + +270 +00:21:04,190 --> 00:21:09,870 +calculate the budgeted cost per shopping bag. So + +271 +00:21:09,870 --> 00:21:11,950 +what do you think is the budgeted cost per + +272 +00:21:11,950 --> 00:21:12,970 +shopping bag? + +273 +00:21:20,430 --> 00:21:28,990 +How much? The budgeted cost per one bed. We need + +274 +00:21:28,990 --> 00:21:34,010 +to consider down. Of course we have different + +275 +00:21:34,010 --> 00:21:36,730 +costs. We have direct materials, we have direct + +276 +00:21:36,730 --> 00:21:39,370 +labor, we have variable manufacturing overhead, we + +277 +00:21:39,370 --> 00:21:43,460 +have fixed manufacturing overhead.بالطبع بعضهم + +278 +00:21:43,460 --> 00:21:49,420 +كمية عشوائية كمية عشوائية و بعضهم كمية عشوائية + +279 +00:21:49,420 --> 00:21:54,160 +كمية عشوائية كمية عشوائية و بعضهم كمية عشوائية + +280 +00:21:54,160 --> 00:21:54,400 +كمية عشوائية كمية عشوائية + +281 +00:22:06,950 --> 00:22:09,630 +Do we have a total cost in order to divide it by + +282 +00:22:09,630 --> 00:22:11,930 +the number of bags? So what do you think? + +283 +00:22:15,310 --> 00:22:19,490 +Excellent Excellent + +284 +00:22:19,490 --> 00:22:23,070 +Therefore, first of all, we have the direct + +285 +00:22:23,070 --> 00:22:27,350 +materials Yes + +286 +00:22:38,350 --> 00:22:42,970 +we are going to calculate the budgeted income + +287 +00:22:42,970 --> 00:22:46,690 +according to our calculation to the course the + +288 +00:22:46,690 --> 00:22:50,770 +income is the revenues minus the course correct? + +289 +00:22:51,030 --> 00:22:53,930 +therefore we need to know the revenues which is + +290 +00:22:53,930 --> 00:22:57,250 +obvious nine hundred thousand multiplied by by the + +291 +00:22:57,250 --> 00:23:01,710 +six dollars I think yes by the six dollar or the5$ + +292 +00:23:01,710 --> 00:23:04,850 +لأنهم يحتاجون الوقت للدراسة مرتبط بال5$، هذا هو + +293 +00:23:04,850 --> 00:23:10,630 +الميزانية الآن، يجب أن نعرف قيمة هذه المجموعة لكي + +294 +00:23:10,630 --> 00:23:13,590 +نقوم بالتخطيط على الميزانية، صحيح؟ لذلك، أولاً، + +295 +00:23:13,590 --> 00:23:16,510 +يجب أن نقوم بالتخطيط على قيمة المجموعة في كل حاجة + +296 +00:23:16,510 --> 00:23:21,230 +الشواء لكي نقوم بالتخطيط على الميزانية، لذلك، + +297 +00:23:21,230 --> 00:23:26,070 +لدينا المادة الواضحة 1.2 مليون دولار في كل مجموعة، + +298 +00:23:26,070 --> 00:23:32,380 +لذلك، سنأخذ هذا الرمز كما هونحن لدينا أيضًا عمل + +299 +00:23:32,380 --> 00:23:41,620 +مصنع مبني أو عمل مصنع مبني بقيمة 1.8 دولار + +300 +00:23:41,620 --> 00:23:47,460 +تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا + +301 +00:23:47,460 --> 00:23:49,540 +تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا + +302 +00:23:49,540 --> 00:23:49,860 +تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا + +303 +00:23:49,860 --> 00:23:50,680 +تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا + +304 +00:23:50,680 --> 00:23:54,580 +تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا + +305 +00:23:54,580 --> 00:24:02,760 +تقريبًا تقريبًoverhead costs which is 1.6 correct + +306 +00:24:02,760 --> 00:24:06,180 +نحتاج + +307 +00:24:06,180 --> 00:24:11,560 +أن نعتبر أن هذا 1.6 per machine hour وليس per unit + +308 +00:24:11,560 --> 00:24:17,060 +لذلك نحتاج أن نغيّر هذا 1.6 من per machine hour to + +309 +00:24:17,060 --> 00:24:21,620 +per unit لذلك ماذا تعتقد أننا نحتاج أن نفعل؟ نعرف + +310 +00:24:21,620 --> 00:24:27,760 +أن هذا 1.6 هو 1 machine hour ونعرفeach unit needs + +311 +00:24:27,760 --> 00:24:32,600 +0.5 machine hours therefore each unit needs half + +312 +00:24:32,600 --> 00:24:42,120 +of the 1.6 correct? therefore it would be 0.8 of + +313 +00:24:42,120 --> 00:24:49,860 +course the 0.8 is + +314 +00:24:49,860 --> 00:24:56,800 +the 1.6 dollars per machine hourمعظمها 0.5 لكي + +315 +00:24:56,800 --> 00:25:00,700 +نغيّر هذا الوقت من ساعة البرامج إلى ساعة البرامج + +316 +00:25:00,700 --> 00:25:04,880 +ومن ثم السبب التقليد أو السبب التقليد أو السبب + +317 +00:25:04,880 --> 00:25:09,500 +التقليد أو السبب التقليد سيكون نحن قمنا بتخطيطه في + +318 +00:25:09,500 --> 00:25:18,080 +المجموعة الأولى وجدنا أن مجموعة التقليد التقليدية + +319 +00:25:18,080 --> 00:25:21,760 +تكون + +320 +00:25:21,760 --> 00:25:30,680 +مثلof course we divided the 470,000 by the number + +321 +00:25:30,680 --> 00:25:37,860 +of machine hours 400,000 therefore + +322 +00:25:37,860 --> 00:25:47,060 +we had a 1.175 I think dollars heremachine hour، + +323 +00:25:47,060 --> 00:25:49,560 +therefore this amount is .. is .. is .. is + +324 +00:25:49,560 --> 00:25:51,840 +according to the machine hours, we need now to + +325 +00:25:51,840 --> 00:25:56,780 +change this amount from per machine hour to per + +326 +00:25:56,780 --> 00:26:01,300 +unit, therefore we are going to multiply the 1.7 + +327 +00:26:01,300 --> 00:26:13,660 +.. 1.175 also by 0.5 which + +328 +00:26:13,660 --> 00:26:17,630 +will equalzero point five eight seven five of + +329 +00:26:17,630 --> 00:26:21,950 +course + +330 +00:26:21,950 --> 00:26:34,570 +pair in therefore any + +331 +00:26:34,570 --> 00:26:38,510 +questions? therefore as we can see here we + +332 +00:26:38,510 --> 00:26:43,110 +calculated or we have designated or we have + +333 +00:26:43,510 --> 00:26:47,950 +والخطوات كلها + +334 +00:26:47,950 --> 00:26:52,090 +في جزء واحدة خطوات المادة المادة والعمل المادة + +335 +00:26:52,090 --> 00:26:55,650 +والخطوات المادة والعمل المادة والخطوات المادة + +336 +00:26:55,650 --> 00:26:57,990 +والعمل المادة والخطوات المادة والعمل المادة + +337 +00:26:57,990 --> 00:26:58,950 +والخطوات المادة والعمل المادة والخطوات المادة + +338 +00:26:58,950 --> 00:26:58,950 +والعمل المادة والخطوات المادة والعمل المادة + +339 +00:26:58,950 --> 00:26:59,270 +والخطوات المادة والعمل المادة والخطوات المادة + +340 +00:26:59,270 --> 00:26:59,270 +والعمل المادة والخطوات المادة والعمل المادة + +341 +00:26:59,270 --> 00:26:59,690 +والخطوات المادة والعمل المادة والخطوات المادة + +342 +00:26:59,690 --> 00:27:01,230 +والعمل المادة والخطوات المادة والعمل المادة + +343 +00:27:01,230 --> 00:27:05,750 +والخطوات المادة والعمل المادة والخطوات المادة + +344 +00:27:05,750 --> 00:27:12,830 +والعمل + +345 +00:27:15,560 --> 00:27:21,660 +الأن نحتاج لنقوم بتخطيط المال المستخدم بالطبع + +346 +00:27:21,660 --> 00:27:24,760 +المال المستخدم المستخدم بالطبع باعتبار أساسينا + +347 +00:27:24,760 --> 00:27:25,860 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +348 +00:27:25,860 --> 00:27:28,880 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +349 +00:27:28,880 --> 00:27:29,000 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +350 +00:27:29,000 --> 00:27:29,180 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +351 +00:27:29,180 --> 00:27:30,220 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +352 +00:27:30,220 --> 00:27:30,400 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +353 +00:27:30,400 --> 00:27:43,320 +مستخدم مستخدم + +354 +00:27:44,310 --> 00:27:50,050 +والدبط ال work in process account with the + +355 +00:27:50,050 --> 00:27:55,130 +standard amounts of direct materials, direct + +356 +00:27:55,130 --> 00:27:59,530 +labor, variable manufacturing overhead and the + +357 +00:27:59,530 --> 00:28:04,230 +fixed manufacturing overhead Correct؟ Therefore, + +358 +00:28:04,790 --> 00:28:15,940 +each unitكل جزء يتم إصلاحه يتم إصلاحه بقيمة 4.3875 + +359 +00:28:15,940 --> 00:28:21,180 +هذا هو المصطلح الخاص بـ Standard Costing عندما + +360 +00:28:21,180 --> 00:28:24,140 +نقوم بإصلاح مجموعاتنا نقوم بإصلاح مجموعاتنا + +361 +00:28:24,140 --> 00:28:27,400 +بمجموعة Work-in-Process بمجموعة مجموعة مجموعة + +362 +00:28:27,400 --> 00:28:31,040 +مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة + +363 +00:28:31,040 --> 00:28:31,040 +مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة + +364 +00:28:31,040 --> 00:28:31,400 +مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة + +365 +00:28:31,400 --> 00:28:36,250 +مجموعة مجموعة مجموعة مجموعة مجموعة مسيكون ايضا + +366 +00:28:36,250 --> 00:28:44,450 +ايضا ايضا ايضا ايضا ايضا ايضا ايضا ايضا ايضا ايضا + +367 +00:29:04,550 --> 00:29:10,770 +وهو 3.948.750 + +368 +00:29:10,770 --> 00:29:17,290 +مليون دولار وهو + +369 +00:29:17,290 --> 00:29:23,090 +551 + +370 +00:29:23,090 --> 00:29:30,790 +.250 مليون دولار نعم + +371 +00:29:30,790 --> 00:29:31,970 +ممتاز، نفس الشيء + +372 +00:29:35,000 --> 00:29:38,300 +ماذا تعتقد أن 550 مليون و 1250 مليون مليون مليون + +373 +00:29:38,300 --> 00:29:38,600 +مليون مليون مليون مليون مليون مليون مليون مليون + +374 +00:29:38,600 --> 00:29:40,620 +مليون مليون مليون مليون مليون مليون مليون مليون + +375 +00:29:40,620 --> 00:29:42,160 +مليون مليون مليون مليون مليون مليون مليون مليون + +376 +00:29:42,160 --> 00:29:48,300 +مليون مليون مليون مليون مليون مليون + +377 +00:29:48,300 --> 00:29:48,420 +مليون مليون مليون مليون مليون مليون مليون مليون + +378 +00:29:48,420 --> 00:29:52,200 +مليون مليون مليون + +379 +00:29:52,200 --> 00:29:52,400 +مليون مليون مليون مليون مليون مليون مليون مليون + +380 +00:29:52,400 --> 00:29:56,120 +مليون مليون مليون مليون مليون مليون مليون مليون + +381 +00:29:56,120 --> 00:29:56,120 +مليون مليون مليون مليون مليون مليون مليون مليون + +382 +00:29:56,120 --> 00:29:58,000 +مليون مليون + +383 +00:30:04,590 --> 00:30:11,730 +السيطرة العامة، كما قلنا، السيطرة العامة ستدبط + +384 +00:30:11,730 --> 00:30:17,250 +عملية البرنامج باستخدام البرنامج المجلد والعام، + +385 +00:30:17,250 --> 00:30:22,150 +كما يمكننا أن نرى هنا، كل جهزة تنتج أو عملية + +386 +00:30:22,150 --> 00:30:22,490 +البرنامج + +387 +00:30:27,260 --> 00:30:33,440 +0.8×0.8×0.58×0 + +388 +00:30:33,440 --> 00:30:41,860 +.6×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0 + +389 +00:30:41,860 --> 00:30:43,880 +.8×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0 + +390 +00:30:43,880 --> 00:30:43,880 +.8×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0 + +391 +00:30:43,880 --> 00:30:43,880 +.8×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0.8×0 + +392 +00:30:43,880 --> 00:30:44,380 +.8×0.8×0.8×0.8×0.8× + +393 +00:30:48,110 --> 00:30:52,090 +of course after using the standard costing system + +394 +00:30:52,090 --> 00:30:56,730 +the actual income was not the five hundred and + +395 +00:30:56,730 --> 00:30:59,150 +fifty one thousand two hundred two hundred and + +396 +00:30:59,150 --> 00:31:03,510 +fifty correct it was as we can see here one + +397 +00:31:03,510 --> 00:31:06,710 +million four hundred and ninety eight thousand + +398 +00:31:06,710 --> 00:31:10,830 +five hundred so what is this difference? which + +399 +00:31:10,830 --> 00:31:11,210 +balances? + +400 +00:31:15,500 --> 00:31:22,780 +انت محق انت محق 100% الاختلاف بين ال 551.250$ و 1 + +401 +00:31:22,780 --> 00:31:29,400 +.498.500$ هو بسبب الاختلافات المختلفة ماهي هذه + +402 +00:31:29,400 --> 00:31:31,780 +الاختلافات المختلفة؟ ماذا تعتقد انها الاختلافات + +403 +00:31:31,780 --> 00:31:35,420 +المختلفة اللي كانت في اللعبة في هذه الحالة؟ + +404 +00:31:35,420 --> 00:31:43,280 +الاختلافات المستخدمة من المصادر التجارية التجارية + +405 +00:31:43,280 --> 00:31:44,280 +التجارية التجارية التجارية التجارية التجارية + +406 +00:31:44,280 --> 00:31:44,340 +التجارية التجارية التجارية التجارية التجارية + +407 +00:31:44,340 --> 00:31:44,340 +التجارية التجارية التجارية التجارية التجارية + +408 +00:31:44,340 --> 00:31:44,440 +التجارية التجارية التجارية التجارية التجارية + +409 +00:31:44,440 --> 00:31:44,440 +التجارية التجارية التجارية التجارية التجارية + +410 +00:31:44,440 --> 00:31:48,050 +التجارية التجارthe efficiency variance of the + +411 +00:31:48,050 --> 00:31:51,470 +variable manufacturing overhead what else the + +412 +00:31:51,470 --> 00:31:55,710 +spending variance of the fixed costs what else + +413 +00:31:55,710 --> 00:31:58,670 +only these only these three of course as we can + +414 +00:31:58,670 --> 00:32:00,430 +see here for the direct materials and the direct + +415 +00:32:00,430 --> 00:32:03,730 +labor we do not have any variances therefore is it + +416 +00:32:03,730 --> 00:32:09,150 +only these two or these three variances what else + +417 +00:32:21,080 --> 00:32:25,760 +ماذا تعتقد أنه السبب أو ما يمكن أن يكون أيضًا + +418 +00:32:25,760 --> 00:32:34,680 +السبب في هذه الفرصة بين الـ 551250 و 1498500 + +419 +00:32:34,680 --> 00:32:39,620 +نحن + +420 +00:32:39,620 --> 00:32:43,600 +قامنا بتخطيط عملية + +421 +00:32:46,980 --> 00:32:55,160 +variance by the amount of 58750 correct؟ which is + +422 +00:32:55,160 --> 00:32:59,360 +also one of the reasons of these differences as we + +423 +00:32:59,360 --> 00:33:06,360 +can see here we allocated the fixed costs as if it + +424 +00:33:06,360 --> 00:33:12,180 +was variable correct؟ multiply the 0.5875 by + +425 +00:33:12,180 --> 00:33:16,620 +900000 what would be the amount multiply it amount + +426 +00:33:17,220 --> 00:33:33,640 +0.5875 x 900000 528750 + +427 +00:33:33,640 --> 00:33:38,440 +which is not as the same as the budgeted amount + +428 +00:33:38,440 --> 00:33:41,980 +which is not as the same as the actual amount + +429 +00:33:41,980 --> 00:33:48,580 +therefore the production volume variance hereهو + +430 +00:33:48,580 --> 00:33:53,160 +لأننا قامنا بتجارب تجارب التصنيع المستقبلي + +431 +00:33:53,160 --> 00:33:56,720 +المستقبلي المستقبلي المستقبلي المستقبلي المستقبلي + +432 +00:33:56,720 --> 00:34:01,740 +المستقبلي المستقبلي المستقبلي المستقبلي + +433 +00:34:01,740 --> 00:34:02,040 +المستقبلي المستقبلي المستقبلي المستقبلي المستقبلي + +434 +00:34:02,040 --> 00:34:02,600 +المستقبلي المستقبلي المستقبلي المستقبلي المستقبلي + +435 +00:34:02,600 --> 00:34:02,920 +المستقبلي المستقبلي المستقبلي المستقبلي المستقبلي + +436 +00:34:02,920 --> 00:34:03,060 +المستقبلي المستقبلي المستقبلي المستقبلي المستقبلي + +437 +00:34:03,060 --> 00:34:05,380 +المستقبلي المستقبلي المستقبلي المستقبلي المستقبلي + +438 +00:34:05,380 --> 00:34:11,240 +المستقبلي المستقبلي المستقبلي المستقبلي المستقبلي + +439 +00:34:11,240 --> 00:34:12,920 +المستقبل + +440 +00:34:14,630 --> 00:34:16,890 +بالتالي، يجب أن نتعامل مع الـ Fixed Manufacturing + +441 +00:34:16,890 --> 00:34:20,370 +Overhead كمعاملة تتعامل مع الـ Fixed Manufacturing + +442 +00:34:20,370 --> 00:34:26,670 +Overhead كمعاملة تتعامل مع المشكلة أننا نتعامل مع + +443 +00:34:26,670 --> 00:34:27,230 +مشكلة تتعامل مع أو تتعامل مع مجموعات أو تتعامل مع + +444 +00:34:27,230 --> 00:34:29,150 +مجموعة أو تتعامل مع مجموعة أو تتعامل مع مجموعة أو + +445 +00:34:29,150 --> 00:34:30,130 +تتعامل مع مجموعة أو تتعامل مع مجموعة أو تتعامل مع + +446 +00:34:30,130 --> 00:34:31,050 +مجموعة أو تتعامل مع مجموعة أو تتعامل مع مجموعة أو + +447 +00:34:31,050 --> 00:34:32,370 +تتعامل مع مجموعة أو تتعامل مع مجموعة أو تتعامل مع + +448 +00:34:32,370 --> 00:34:44,650 +مجموعة أو تتعامالفرق بين الـ 551,250 و1,498,500 هو + +449 +00:34:44,650 --> 00:34:47,810 +بسبب استخدام وإستخدام تغيير التجارب التجارية + +450 +00:34:47,810 --> 00:34:49,290 +التجارية التجارية التجارية التجارية التجارية + +451 +00:34:49,290 --> 00:34:53,450 +التجارية التجارية التجارية التجارية التجارية + +452 +00:34:53,450 --> 00:34:53,450 +التجارية التجارية التجارية التجارية التجارية + +453 +00:34:53,450 --> 00:34:56,970 +التجارية التجارية التجارية التجارية التجارية + +454 +00:34:56,970 --> 00:34:58,410 +التجارية التجارية التجارية التجارية التجارية + +455 +00:34:58,410 --> 00:34:58,650 +التجارية التجارية التجارية التجارية التجارية + +456 +00:34:58,650 --> 00:34:58,650 +التجارية التجارية التجارية التجارية التجارية + +457 +00:34:58,650 --> 00:34:58,650 +التجارية التجارية التجارية التجارية التجارية + +458 +00:34:58,650 --> 00:35:00,190 +التجارية التجارية التجارية التجارية التجاريةأيضًا + +459 +00:35:00,190 --> 00:35:07,070 +من الـ 900 ألف أجهزة و أيضًا ليس مواجهة في مقارنة + +460 +00:35:07,070 --> 00:35:09,910 +مجموعات عملياتنا بشكل كام هي مقارنة مجموعات + +461 +00:35:09,910 --> 00:35:14,090 +مجموعات الوظيفة الوظيفة الوظيفة + +462 +00:35:14,090 --> 00:35:17,790 +الوظيفة + +463 +00:35:17,790 --> 00:35:23,630 +الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة + +464 +00:35:23,630 --> 00:35:24,010 +الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة + +465 +00:35:24,010 --> 00:35:24,090 +الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة + +466 +00:35:24,090 --> 00:35:24,330 +الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة + +467 +00:35:24,330 --> 00:35:32,980 +الوظيفة الوظيفة الوظيفة الوظيفوالتي سنشاهدها في + +468 +00:35:32,980 --> 00:35:47,640 +الموضوع الرقم 4، لذلك، يجب + +469 +00:35:47,640 --> 00:35:49,060 +أن نعامل + +470 +00:35:51,190 --> 00:35:56,390 +أو هذا المال المتعمق الذي تم تخصيصه باعتباراتنا + +471 +00:35:56,390 --> 00:35:59,630 +المجلدية باعتباراتنا المجلدية التي تم تخصيصها + +472 +00:35:59,630 --> 00:36:00,270 +باعتباراتنا المجلدية التي تم تخصيصها باعتباراتنا + +473 +00:36:00,270 --> 00:36:01,450 +المجلدية التي تم تخصيصها باعتباراتنا المجلدية التي + +474 +00:36:01,450 --> 00:36:02,550 +تم تخصيصها باعتباراتنا المجلدية التي تم تخصيصها + +475 +00:36:02,550 --> 00:36:02,850 +باعتباراتنا المجلدية التي تم تخصيصها باعتباراتنا + +476 +00:36:02,850 --> 00:36:09,250 +المجلدية التي تم تخصيصها باعتباراتنا المجلدية التي + +477 +00:36:09,250 --> 00:36:12,430 +تم تخصيصها باعتباراتنا المجلدية التي تم تخصيصها + +478 +00:36:12,430 --> 00:36:13,710 +باعتباراتنا المجلدية التي تم ت + +479 +00:36:19,760 --> 00:36:24,440 +مثل الـ Production Volume Variance، لا يجب أن نغلق + +480 +00:36:24,440 --> 00:36:29,500 +الـ Production Volume Variance، لذلك التعامل سيكون + +481 +00:36:29,500 --> 00:36:30,340 +مثلًا + +482 +00:36:49,630 --> 00:36:56,770 +سوف نبدأ بـ Budgeted of rating income by the + +483 +00:36:56,770 --> 00:37:04,190 +amount of 550, 1250 and then we are going to + +484 +00:37:04,190 --> 00:37:07,850 +consider all the variances that were calculated + +485 +00:37:07,850 --> 00:37:12,300 +beforeوقد قمنا بتخصيص مقاومة مختلفة للمقاومة ومن + +486 +00:37:12,300 --> 00:37:13,160 +خلال تجارب مصممة مصممة مصممة مصممة مصممة مصممة + +487 +00:37:13,160 --> 00:37:14,640 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +488 +00:37:14,640 --> 00:37:19,140 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +489 +00:37:19,140 --> 00:37:19,160 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +490 +00:37:19,160 --> 00:37:19,180 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +491 +00:37:19,180 --> 00:37:28,660 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +492 +00:37:28,660 --> 00:37:30,280 +مصممة م + +493 +00:37:37,520 --> 00:37:44,560 +ولكن نحن كمعارفين نعتبر أيضًا التغييرات التي هي + +494 +00:37:44,560 --> 00:37:48,640 +تغيير الوزن الوزن، التغييرات التسريحية، التغييرات + +495 +00:37:48,640 --> 00:37:50,920 +التسريحية، التغييرات التسريحية، التغييرات + +496 +00:37:50,920 --> 00:37:50,920 +التسريحية، تغييرات التسريحية، تغييرات التسريحية، + +497 +00:37:50,920 --> 00:37:50,920 +تغييرات التسريحية، تغييرات التسريحية، تغييرات + +498 +00:37:50,920 --> 00:37:51,040 +التسريحية، تغييرات التسريحية، تغييرات التسريحية، + +499 +00:37:51,040 --> 00:37:52,800 +تغييرات التسريحية، تغييرات التسريحية، تغييرات + +500 +00:37:52,800 --> 00:37:58,060 +التسريحية، تغييرات التسريحية، تغييرات التسريحية، + +501 +00:37:58,060 --> 00:38:05,500 +تغييرات التسريحيةالعامة طبعا بعد تخصيص هذه المواعي + +502 +00:38:05,500 --> 00:38:14,560 +أو بعد تخصيص المواعي الحقيقية في نظام عملنا أو + +503 +00:38:14,560 --> 00:38:20,220 +نظام حكومتنا، لذلك أولا نحتاج تخصيص 88000 أو + +504 +00:38:20,220 --> 00:38:26,300 +888500 من المفروضفلكسبل budget variance هل تعتقد + +505 +00:38:26,300 --> 00:38:33,440 +أنه يجب أن نضيفه او نخصه من 550 و 1250؟ نخصه، + +506 +00:38:33,440 --> 00:38:39,740 +لماذا؟ ما هي الواضحة لـ favorable variance؟ بقليزة + +507 +00:38:39,740 --> 00:38:42,780 +بقليزة، + +508 +00:38:42,780 --> 00:38:46,840 +لذلك يجب أن نضيفها، لذلك الـ favorable variances + +509 +00:38:46,840 --> 00:38:51,340 +سيتم اضافتها إلى الوالدة التي تعمل بالمال، صحيح؟ + +510 +00:38:55,450 --> 00:39:03,110 +أو في محاولة ترميزها مع الانتجار الواقعي، لذلك + +511 +00:39:03,110 --> 00:39:11,350 +الانتجار الواقعي يترمى بقيمة 888000 + +512 +00:39:19,310 --> 00:39:25,370 +بالطبع، الـ 888500 هو الانفجار المجاور للتجارب + +513 +00:39:25,370 --> 00:39:28,250 +المجاورة للتجارب المجاورة للتجارب المجاورة للتجارب + +514 +00:39:28,250 --> 00:39:33,630 +المجاورة للتجارب المجاورة + +515 +00:39:37,620 --> 00:39:42,880 +لذلك جميع هؤلاء كانوا يعتبرون أو يعتبرون باعتبار + +516 +00:39:42,880 --> 00:39:45,160 +فقط باعتبار فقط أو باعتبار فقط باعتبار فقط باعتبار + +517 +00:39:45,160 --> 00:39:45,200 +فقط باعتبار فقط باعتبار فقط باعتبار فقط باعتبار + +518 +00:39:45,200 --> 00:39:46,960 +فقط باعتبار فقط 888500 + +519 +00:39:55,860 --> 00:39:59,540 +الخير الأخير هو الـ Production Volume Variance + +520 +00:39:59,540 --> 00:40:04,120 +لأنه في مقالتنا أو باعتبارنا لدراسة المعلومات + +521 +00:40:04,120 --> 00:40:07,640 +التجارية لدينا قيمة مصممة مصممة مصممة مصممة مصممة + +522 +00:40:07,640 --> 00:40:08,680 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +523 +00:40:08,680 --> 00:40:09,640 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +524 +00:40:09,640 --> 00:40:09,800 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +525 +00:40:09,800 --> 00:40:12,180 +مصمقة مصمقة مصمقة مصمقة مصمقة مصمقة مصمقة مصمقة + +526 +00:40:12,180 --> 00:40:20,840 +مصمقة مصمقة مصمقة مصمقة مصمقة مصمقة مصم + +527 +00:40:22,390 --> 00:40:25,410 +a favorable or unfavorable it was a favorable + +528 +00:40:25,410 --> 00:40:29,110 +amount or a favorable variance by the amount of + +529 +00:40:29,110 --> 00:40:31,550 +fifty eight thousand I think fifty eight thousand + +530 +00:40:31,550 --> 00:40:32,530 +seven hundred and fifty + +531 +00:40:41,320 --> 00:40:50,940 +551250 plus 888500 plus 58750 would most + +532 +00:40:50,940 --> 00:40:54,860 +definitely equal 1498000 + +533 +00:40:57,640 --> 00:41:02,140 +500. لذلك كما نستطيع أن نرى هنا الفرق بين هذين + +534 +00:41:02,140 --> 00:41:06,900 +الأموالين كان بسبب تغيير الوضع المستقبلي و بالطبع + +535 +00:41:06,900 --> 00:41:12,460 +أجزاءها و تغيير المصادر والقوة التي لم تتم تفاجئها + +536 +00:41:12,460 --> 00:41:16,300 +في عملية + +537 +00:41:16,300 --> 00:41:17,160 +عملية عملية عملية عملية عملية عملية عملية عملية + +538 +00:41:17,160 --> 00:41:18,440 +عملية عملية عملية عملية عملية عملية عملية عملية + +539 +00:41:18,440 --> 00:41:19,440 +عملية عملية عملية عملية عملية عملية عملية عملية + +540 +00:41:19,440 --> 00:41:19,440 +عملية عملية عملية عملية عملية عملية عملية عملية + +541 +00:41:19,440 --> 00:41:19,440 +عملية عملية عملية عملية عملية عملية عملية عملية + +542 +00:41:19,440 --> 00:41:22,940 +عملية عملية عملية عملية عملية عملية عملية عمل + +543 +00:41:33,210 --> 00:41:38,830 +yes it is fifty eight thousand seven hundred and + +544 +00:41:38,830 --> 00:41:45,630 +fifty go back to requirement number oneفي موضوع + +545 +00:41:45,630 --> 00:41:49,930 +رقم واحد، كان لدينا قيمة مجموعة لتغيير المساعدة + +546 +00:41:49,930 --> 00:41:56,330 +بقيمة 528750 + +547 +00:41:56,330 --> 00:42:03,630 +وكان لدينا قيمة مجموعة بقيمة 470 وكان لدينا قيمة + +548 +00:42:03,630 --> 00:42:03,730 +مجموعة بقيمة 470 وكان لدينا قيمة مجموعة بقيمة 470 + +549 +00:42:03,730 --> 00:42:05,610 +وكان لدينا قيمة مجموعة بقيمة 470 وكان لدينا قيمة + +550 +00:42:05,610 --> 00:42:07,590 +مجموعة بقيمة 470 وكان لدينا قيمة مجموعة بقيمة 470 + +551 +00:42:07,590 --> 00:42:07,890 +وكان لدينا قيمة مجموعة بقيمة 470 وكان لدينا قيمة + +552 +00:42:07,890 --> 00:42:13,030 +مجموعة بقيمة 470 وكان لدينا قيمة مجموعة بقيمة 470 + +553 +00:42:13,030 --> 00:42:14,270 +وكان لدينا قيمة مجموعة + +554 +00:42:20,330 --> 00:42:30,210 +الان رقم خمس تخبرنا عن كيفية + +555 +00:42:30,210 --> 00:42:33,450 +تخلص من تخلص من تخلص من تخلص من تخلص من تخلص من + +556 +00:42:33,450 --> 00:42:35,570 +تخلص من تخلص من تخلص من تخلص من تخلص من تخلص من + +557 +00:42:35,570 --> 00:42:37,630 +تخلص من تخلص من تخلص من تخلص من تخلص من تخلص من + +558 +00:42:37,630 --> 00:42:37,810 +تخلص من تخلص من تخلص من تخلص من تخلص من تخلص من + +559 +00:42:37,810 --> 00:42:37,810 +تخلص من تخلص من تخلص من تخلص من تخلص من تخلص من + +560 +00:42:37,810 --> 00:42:37,870 +تخلص من تخلص من تخلص من تخلص من تخلص من تخلص من + +561 +00:42:37,870 --> 00:42:46,810 +تخلص من تخلص من تخلص من تخلص من تخلص من تخلأو + +562 +00:42:46,810 --> 00:42:51,170 +يحتاجوننا لنقوم بالتحقيق من كمية الـ Sales دعونا + +563 +00:42:51,170 --> 00:42:52,050 +نفعل هذا + +564 +00:43:23,940 --> 00:43:27,000 +So first of all we need to calculate the operating + +565 +00:43:27,000 --> 00:43:30,760 +income volume variance what do you think or how do + +566 +00:43:30,760 --> 00:43:34,440 +we calculate the operating income volume variance؟ + +567 +00:43:41,780 --> 00:43:47,020 +بالطبع تغيير عملي المصادر هي الفرق بين عملي + +568 +00:43:47,020 --> 00:43:53,300 +المصادر اللي تم تخطيطه قبلها وعملي المصادر اللي تم + +569 +00:43:53,300 --> 00:43:58,340 +تخطيطه مباشرة هذه ستكون تغيير عملي المصادر اللي تم + +570 +00:43:58,340 --> 00:44:02,660 +تخطيطه، لذلك لدينا عملي + +571 +00:44:05,100 --> 00:44:11,480 +عامة تعمل بقيمة 551250 + +572 +00:44:11,480 --> 00:44:16,320 +دولار وعامة + +573 +00:44:16,320 --> 00:44:23,160 +تعمل بقيمة + +574 +00:44:23,160 --> 00:44:28,280 +450000 + +575 +00:44:28,280 --> 00:44:29,100 +دولار + +576 +00:44:37,110 --> 00:44:42,550 +61250 مليار دولار مفروض او مفروض؟ بالنسبة لجمعنا + +577 +00:44:42,550 --> 00:44:46,250 +الطبيعي، كانت فقط 490 مليار دولار، ولكن بالنسبة + +578 +00:44:46,250 --> 00:44:49,690 +لجمعنا الطبيعي، كان 550 مليار دولار، و بالنسبة + +579 +00:44:49,690 --> 00:44:56,070 +لجمعنا 900000 مليار دولار، فهذا يعني مفروض؟ هذا + +580 +00:44:56,070 --> 00:45:02,560 +جمعنا الطبيعي، جمعنا الطبيعي أكترفي مقارنة مع + +581 +00:45:02,560 --> 00:45:07,120 +الانتجار الانتجار + +582 +00:45:07,120 --> 00:45:14,600 +الانتجار + +583 +00:45:14,600 --> 00:45:17,040 +الانتجار الانتجار الانتجار الانتجار الانتجار + +584 +00:45:17,040 --> 00:45:19,440 +الانتجار الانتجار الانتجار الانتجار الانتجار + +585 +00:45:19,440 --> 00:45:24,540 +الانتجار الانتجار الانتجار الانتجار الانتجار + +586 +00:45:24,540 --> 00:45:24,920 +الانتجار الانتجار الانتجار الانتجار الانتجار + +587 +00:45:24,920 --> 00:45:24,940 +الانتجار الانتجار الانتجار الانتجار الانتجار + +588 +00:45:24,940 --> 00:45:24,940 +الانتجار الانتجار الانتجار الانتجار الانتجار + +589 +00:45:24,940 --> 00:45:24,940 +الانتجار الانتجار الانتجار الانتجار الانتجار + +590 +00:45:24,940 --> 00:45:28,780 +الانتجار الانتجار الانتجار الانتجار الانتجار الان + +591 +00:45:29,650 --> 00:45:32,150 +هذه كانت تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا + +592 +00:45:32,150 --> 00:45:35,130 +تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا + +593 +00:45:35,130 --> 00:45:36,050 +تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا + +594 +00:45:36,050 --> 00:45:36,050 +تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا + +595 +00:45:36,050 --> 00:45:39,290 +تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا + +596 +00:45:39,290 --> 00:45:42,330 +تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا + +597 +00:45:42,330 --> 00:45:48,600 +تقريبا تقريبا تقريبالماذا لدينا 61 ألف إلى 150 + +598 +00:45:48,600 --> 00:45:54,160 +أفضل مقارنة هنا؟ لأن الفرق بين الـ 800 ألف و900 + +599 +00:45:54,160 --> 00:46:00,400 +ألف، لدينا 61 ألف إلى 150 ألف دولار أكتر من + +600 +00:46:00,400 --> 00:46:05,240 +الوالدة التي تعمل هنا لأننا أكترنا تجاربنا بواسطة + +601 +00:46:05,240 --> 00:46:11,240 +100 ألف جهازلذلك هذا هو الوضع أو هذا هو المصطلح أو + +602 +00:46:11,240 --> 00:46:20,520 +هذا هو المصطلح أو هذا هو الاناليز لـ 61250 دولار. + +603 +00:46:20,580 --> 00:46:28,960 +الان دائمًا تكون مصطلحة الوزيارة مصطلحة + +604 +00:46:28,960 --> 00:46:35,960 +مصطلحة مصطلحة مصطلحة مصطلحة مصطلحة + +605 +00:46:39,250 --> 00:46:46,190 +وProduction Volume Variance دائمًا تكون الـ Sales + +606 +00:46:46,190 --> 00:46:53,330 +Volume Variance مجموعة من اتصالات اتصالات اتصالات + +607 +00:46:53,330 --> 00:46:56,570 +اتصالات + +608 +00:46:56,890 --> 00:47:02,030 +أو انه يسبب فيه الفرق بين عدد المجتمع اللي هو عدد + +609 +00:47:02,030 --> 00:47:04,370 +المجتمع اللي هو عدد المجتمع اللي هو عدد المجتمع + +610 +00:47:04,370 --> 00:47:05,770 +اللي هو عدد المجتمع اللي هو عدد المجتمع اللي هو + +611 +00:47:05,770 --> 00:47:06,930 +عدد المجتمع اللي هو عدد المجتمع اللي هو عدد + +612 +00:47:06,930 --> 00:47:07,790 +المجتمع اللي هو عدد المجتمع اللي هو عدد المجتمع + +613 +00:47:07,790 --> 00:47:07,930 +اللي هو عدد المجتمع اللي هو عدد المجتمع اللي هو + +614 +00:47:07,930 --> 00:47:07,930 +عدد المجتمع اللي هو عدد المجتمع اللي هو عدد + +615 +00:47:07,930 --> 00:47:09,790 +المجتمع اللي هو عدد المجتمع اللي هو عدد المجتمع + +616 +00:47:09,790 --> 00:47:13,530 +اللي هو عدد المجتمع اللي هو عدد المجتمع اللي هو + +617 +00:47:13,530 --> 00:47:20,250 +عدد المجتمع اللي هو عتعامل الأسعار المستقبلية + +618 +00:47:20,250 --> 00:47:23,550 +ومستقبل المستقبل مستقبلية ومستقبلية ومستقبلية + +619 +00:47:23,550 --> 00:47:24,390 +ومستقبلية ومستقبلية ومستقبلية ومستقبلية ومستقبلية + +620 +00:47:24,390 --> 00:47:27,050 +ومستقبلية ومستقبلية ومستقبلية ومستقبلية ومستقبلية + +621 +00:47:27,050 --> 00:47:27,570 +ومستقبلية ومستقبلية ومستقبلية ومستقبلية ومستقبلية + +622 +00:47:27,570 --> 00:47:27,890 +ومستقبلية ومستقبلية ومستقبلية ومستقبلية ومستقبلية + +623 +00:47:27,890 --> 00:47:27,970 +ومستقبلية ومستقبلية ومستقبلية ومستقبلية ومستقبلية + +624 +00:47:27,970 --> 00:47:32,330 +ومستقبلية ومستقبلية ومستقبلية ومستقبلية ومستقبلية + +625 +00:47:32,330 --> 00:47:37,650 +ومستقبل + +626 +00:47:40,800 --> 00:47:48,500 +إذا كنا نضيف هذه الأموات الـ 61250 و 58750 سنحصل + +627 +00:47:48,500 --> 00:47:52,440 +على أكتر من الـ Sales Volume Variance أو الـ Sales + +628 +00:47:52,440 --> 00:47:54,400 +Volume Variance للسيارات التي تعمل هناك بالمجتمع. + +629 +00:47:54,400 --> 00:47:57,580 +بالطبع إذا كنا نضيف هذه الأموات الأولى سنحصل على + +630 +00:47:57,580 --> 00:48:04,840 +120,000 Favorable Sales Volume Variance + +631 +00:48:07,010 --> 00:48:08,910 +بالتالي يمكن أن يكون الـ Sales Volume Variance + +632 +00:48:08,910 --> 00:48:12,490 +مصطلحًا + +633 +00:48:12,490 --> 00:48:15,530 +إلى اتصالات مختلفة أو مختلفة أو مختلفة أو مختلفة + +634 +00:48:15,530 --> 00:48:15,810 +أو مختلفة أو مختلفة أو مختلفة أو مختلفة أو مختلفة + +635 +00:48:15,810 --> 00:48:15,830 +أو مختلفة أو مختلفة أو مختلفة أو مختلفة أو مختلفة + +636 +00:48:15,830 --> 00:48:16,670 +أو مختلفة أو مختلفة أو مختلفة أو مختلفة أو مختلفة + +637 +00:48:16,670 --> 00:48:16,890 +أو مختلفة أو مختلفة أو مختلفة أو مختلفة أو مختلفة + +638 +00:48:16,890 --> 00:48:17,270 +أو مختلفة أو مختلفة أو مختلفة أو مختلفة أو مختلفة + +639 +00:48:17,270 --> 00:48:18,970 +أو مختلفة أو مختلفة أو مختلفة أو مختلفة أو مختلفة + +640 +00:48:18,970 --> 00:48:26,530 +أو مختلفة أو مختلفة أو مختلفة أو مختلفة أو مختلفة + +641 +00:48:26,530 --> 00:48:32,630 +أو + +642 +00:48:35,510 --> 00:48:41,070 +سنة او اثنان و ان شاء الله المرة القادمة سنبدأ + +643 +00:48:41,070 --> 00:48:47,310 +بقصة 16 لاننا خارج الوقت اليوم شكرا للمشاهدة و + +644 +00:48:47,310 --> 00:48:48,970 +أراكم ان شاء الله المرة القادمة + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/EoaoohO9vKw_postprocess.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/EoaoohO9vKw_postprocess.srt new file mode 100644 index 0000000000000000000000000000000000000000..c261602feb4fef4021c2282006e5bd6b7fae72d0 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/EoaoohO9vKw_postprocess.srt @@ -0,0 +1,2360 @@ +1 +00:00:21,820 --> 00:00:28,470 +previouslyبدأنا مع مناقشتنا في شيء يسمى Variance + +2 +00:00:28,470 --> 00:00:34,150 +Analysis ورأينا مختلفة Variance Analysis في مؤسسة + +3 +00:00:34,150 --> 00:00:38,590 +أو شركة ويب نحن عملنا عملنا عملنا عملنا عملنا + +4 +00:00:38,590 --> 00:00:40,050 +عملنا عملنا عملنا عملنا عملنا عملنا عملنا عملنا + +5 +00:00:40,050 --> 00:00:40,150 +عملنا عملنا عملنا عملنا عملنا عملنا عملنا عملنا + +6 +00:00:40,150 --> 00:00:48,110 +عملنا عملنا عملنا عملنا عملنا + +7 +00:00:48,110 --> 00:00:49,770 +عملنا + +8 +00:00:54,170 --> 00:00:55,470 +بمقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +9 +00:00:55,470 --> 00:00:56,690 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +10 +00:00:56,690 --> 00:01:04,950 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +11 +00:01:04,950 --> 00:01:13,790 +مقارنة + +12 +00:01:15,050 --> 00:01:20,090 +سعر السعر و دعنا نقول الأسعار بالطبع الفرق بين + +13 +00:01:20,090 --> 00:01:25,770 +السعر والسعر والأسعار والأسعار وفقًا لتعريف مستوى + +14 +00:01:25,770 --> 00:01:32,390 +level 2 نحن قمنا بتقسيم مستوى الانتجار الانتجار + +15 +00:01:32,390 --> 00:01:34,590 +الانتجار الانتجار الانتجار الانتجار الانتجار + +16 +00:01:34,590 --> 00:01:40,050 +الانتجار الانتجارالأول هو السبب في عدد السحب أو + +17 +00:01:40,050 --> 00:01:44,970 +عدد السحب والثاني هو ما يسمى بـ Flexible Budget + +18 +00:01:44,970 --> 00:01:50,970 +Varianceوبعد ذلك رأينا أيضًا بأن الـ Sales Volume + +19 +00:01:50,970 --> 00:01:54,590 +Variance و Flexible Budget Variance يمكن أن يكونون + +20 +00:01:54,590 --> 00:01:58,330 +مقاطعين على مقاطعين مختلفة على مقاطعين مختلفة على + +21 +00:01:58,330 --> 00:01:59,190 +مختلفة على مقاطعين مختلفة على مقاطعين مختلفة على + +22 +00:01:59,190 --> 00:02:01,270 +مقاطعين مختلفة على مقاطعين مختلفة على مقاطعين + +23 +00:02:01,270 --> 00:02:02,270 +مختلفة على مقاطعين مختلفة على مقاطعين مختلفة على + +24 +00:02:02,270 --> 00:02:03,190 +مقاطعين مختلفة على مقاطعين مختلفة على مقاطعين + +25 +00:02:03,190 --> 00:02:04,750 +مختلفة على مقاطعين مختلفة على مقاطعين مختلفة على + +26 +00:02:04,750 --> 00:02:13,250 +مقاطعين مختلفة على مقاطعين مالأول هو التغيير بين + +27 +00:02:13,250 --> 00:02:19,210 +او الفرق بين الواقعي ومجموعة السوق المدفع والثاني + +28 +00:02:19,210 --> 00:02:23,230 +السبب يمكن أن يكون الفرق بين واقعي ومجموعة السوق + +29 +00:02:23,230 --> 00:02:26,850 +المدفع والطبعًا نقوم بهذا الاناليزة في تجارب + +30 +00:02:26,850 --> 00:02:34,530 +التجارب الثالثة أيضًا قلنا بأن التغيير المدفع يمكن + +31 +00:02:34,530 --> 00:02:40,960 +أن يكونبالطبع باعتبارات مختلفة في الـ Flexible + +32 +00:02:40,960 --> 00:02:44,920 +Budget Variance كما رأينا في تجاربنا أن الـ + +33 +00:02:44,920 --> 00:02:47,920 +Flexible Budget Variance قد تكون بسبب قيم السحب أو + +34 +00:02:47,920 --> 00:02:54,240 +التغيير بين قيم السحب والقيم السحبية أو قيم السحب + +35 +00:02:54,240 --> 00:02:57,340 +والقيم + +36 +00:02:57,340 --> 00:02:59,480 +السحبية أو قيم السحب والقيم السحبية أو قيم السحب + +37 +00:02:59,480 --> 00:03:03,630 +والقيم السحبية أو قيم السحب والقيموهي نفس التفاصيل + +38 +00:03:03,630 --> 00:03:08,410 +التي نستطيع أن نرى هنا من هذه الصفحة وأيضًا + +39 +00:03:08,410 --> 00:03:12,270 +باعتبارنا لتحديثنا أو تحديثنا لتحديثنا لتحديثنا + +40 +00:03:12,270 --> 00:03:13,250 +لتحديثنا لتحديثنا لتحديثنا لتحديثنا لتحديثنا + +41 +00:03:13,250 --> 00:03:13,330 +لتحديثنا لتحديثنا لتحديثنا لتحديثنا لتحديثنا + +42 +00:03:13,330 --> 00:03:14,110 +لتحديثنا لتحديثنا لتحديثنا لتحديثنا لتحديثنا + +43 +00:03:14,110 --> 00:03:15,550 +لتحديثنا لتحديثنا لتحديثنا لتحديثنا لتحديثنا + +44 +00:03:15,550 --> 00:03:18,870 +لتحديثنا لتحديثنا لتحديثنا لتحديثنا لتحديثنا + +45 +00:03:18,870 --> 00:03:23,310 +لتحديثنا + +46 +00:03:23,310 --> 00:03:28,830 +لتحديثنا لت + +47 +00:03:32,200 --> 00:03:37,880 +مقارنة مادة المادة الموجودة ومقارنة العمل الموجود + +48 +00:03:37,880 --> 00:03:39,300 +للعمل الموجود للعمل الموجود للعمل الموجود للعمل + +49 +00:03:39,300 --> 00:03:46,980 +الموجود للعمل الموجود للعمل الموجود للعمل + +50 +00:04:02,370 --> 00:04:07,630 +from level one or as we move up the levels from + +51 +00:04:07,630 --> 00:04:12,570 +level one to level three we are dividing or + +52 +00:04:12,570 --> 00:04:17,510 +digging deeper into the causes of these variances + +53 +00:04:17,510 --> 00:04:22,050 +therefore the amount of details is getting more + +54 +00:04:22,050 --> 00:04:28,370 +and more as we go up the levelsأي سؤال؟ بالطبع هذا + +55 +00:04:28,370 --> 00:04:35,890 +ما أخذناه في الأخير ثلاثة إلى أربع دراسات. الأن + +56 +00:04:35,890 --> 00:04:41,150 +دعنا نعتبر ما هي أو ما يمكن أن يكون السبب + +57 +00:04:41,150 --> 00:04:45,150 +للتغييرات المختلفة، التغييرات السعرية المختلفة + +58 +00:04:45,150 --> 00:04:49,050 +والتغييرات التسريحية المختلفة للمواد الواضحة + +59 +00:04:49,050 --> 00:04:54,870 +والعمل الواضح. كما نستطيع أن نرى هنا من تصريحتنا + +60 +00:04:56,260 --> 00:05:02,480 +وكان لدينا مصادر مبادرة بقيمة 44 ألف دولار بقيمة + +61 +00:05:02,480 --> 00:05:05,560 +مبادرة + +62 +00:05:05,560 --> 00:05:10,580 +مبادرة بقيمة 44 ألف دولار بقيمة مبادرة مبادرة + +63 +00:05:10,580 --> 00:05:11,020 +مبادرة مبادرة مبادرة مبادرة مبادرة مبادرة مبادرة + +64 +00:05:11,020 --> 00:05:11,880 +مبادرة مبادرة مبادرة مبادرة مبادرة مبادرة مبادرة + +65 +00:05:11,880 --> 00:05:14,580 +مبادرة مبادرة مبادرة مبادرة مبادرة مبادرة مبادرة + +66 +00:05:14,580 --> 00:05:21,540 +مبادرة مبادرة مبادرة مبادرة مبادرة مبادرة مباد + +67 +00:05:23,460 --> 00:05:28,300 +التغيير في السعر، لماذا السعر مغلق هنا؟ ربما + +68 +00:05:28,300 --> 00:05:31,760 +يتعامل + +69 +00:05:31,760 --> 00:05:38,160 +مع تغيير السنة أو ربما هذه السنة لا يوجد أكثر + +70 +00:05:38,160 --> 00:05:45,590 +أرواح لتعامل مع الناسولذلك، أحد الأسباب التي قد + +71 +00:05:45,590 --> 00:05:50,890 +تكون أو تسبب أو تأثير أسعار المواد الواضحة، يمكن + +72 +00:05:50,890 --> 00:05:54,150 +أن يكون هناك زيادة عامة في الأسعار في السوق، على + +73 +00:05:54,150 --> 00:05:57,430 +سبيل المثال إذا كان هناك زيادة عامة في الأسعار، + +74 +00:05:57,430 --> 00:06:01,330 +لذلك كل أسعار كل نوع من الأشياء في مؤتمر أو في + +75 +00:06:01,330 --> 00:06:06,510 +مؤتمر محدد أو في مجتمع أو في كل مجتمع، يمكن أن + +76 +00:06:06,510 --> 00:06:07,130 +يتحرر + +77 +00:06:11,100 --> 00:06:15,820 +بالطبع لدينا قيمة مفيدة لنا لدينا قيمة مفيدة لنا + +78 +00:06:15,820 --> 00:06:16,800 +قيمة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة + +79 +00:06:16,800 --> 00:06:18,020 +مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة + +80 +00:06:18,020 --> 00:06:19,880 +مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة + +81 +00:06:19,880 --> 00:06:20,420 +مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة + +82 +00:06:20,420 --> 00:06:20,760 +مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة + +83 +00:06:20,760 --> 00:06:24,460 +مفيدة مفيدة مفيدة مفيدة مفيدة + +84 +00:06:24,460 --> 00:06:36,420 +مفيدة مفيدة مفيدة مفيدة + +85 +00:06:41,410 --> 00:06:43,450 +ممتاز، اتفاق المواد الوحيدة اتفاق المواد الوحيدة + +86 +00:06:43,450 --> 00:06:44,810 +اتفاق المواد الوحيدة اتفاق المواد الوحيدة اتفاق + +87 +00:06:44,810 --> 00:06:49,230 +المواد الوحيدة اتفاق المواد الوحيدة اتفاق المواد + +88 +00:06:49,230 --> 00:06:49,630 +الوحيدة اتفاق المواد الوحيدة اتفاق المواد الوحيدة + +89 +00:06:49,630 --> 00:06:54,410 +اتفاق المواد الوحيدة اتفاق المواد الوحيدة اتفاق + +90 +00:06:54,410 --> 00:06:55,890 +المواد الوحيدة اتفاق المواد الوحيدة اتفاق المواد + +91 +00:06:55,890 --> 00:06:59,930 +الوحيدة اتفاق المواد + +92 +00:06:59,930 --> 00:07:07,570 +الوحيدة اتفاق المواد الوحيدة اتفاق المواد الوحلذلك + +93 +00:07:07,570 --> 00:07:13,490 +إذا كانت السوق مضمونة بشركة مع نوع محدد، ستتخلص + +94 +00:07:13,490 --> 00:07:17,790 +الأسعار، وهذا هو السبب الثاني، السبب الثاني هو أن + +95 +00:07:17,790 --> 00:07:24,090 +الشركة كانت قادرة على تقديم تقريبًا في الأسعار + +96 +00:07:24,110 --> 00:07:32,250 +بالتالي، تأثير أو نجاح التقارير + +97 +00:07:32,250 --> 00:07:38,510 +بين شركتي أو شركتي ومستعمرنا كان يتأثر في تقسيم + +98 +00:07:38,510 --> 00:07:44,850 +أسعار المواد الواضحة لنا، ماذا أخرى؟ عندما نصل إلى + +99 +00:07:44,850 --> 00:07:51,420 +أي موقع أو مجموعة في المواد الخاطئةthis price + +100 +00:07:51,420 --> 00:07:54,060 +would be for this range excellent you mean the + +101 +00:07:54,060 --> 00:07:57,900 +economies of scale excellent maybe the purchasing + +102 +00:07:57,900 --> 00:08:02,580 +manager ordered a large quantity of materials or + +103 +00:08:02,580 --> 00:08:05,400 +direct materials in order to decrease the price + +104 +00:08:05,400 --> 00:08:11,840 +for instance what else what what maybeأو يمكن أن + +105 +00:08:11,840 --> 00:08:16,600 +يكون السبب في فرق هذا السعر أو فرق التسريح المفيد + +106 +00:08:16,600 --> 00:08:24,840 +بالطبع اخر او دعنا نقول تأثير الأخير او السبب + +107 +00:08:24,840 --> 00:08:30,600 +الأخير لهذا السعر التسريح هو ان ربما قمنا بتغيير + +108 +00:08:30,600 --> 00:08:40,690 +منمادة مادة عالية أو مادة عالية عالية على مادة + +109 +00:08:40,690 --> 00:08:42,270 +عالية عالية عالية عالية عالية عالية عالية عالية + +110 +00:08:42,270 --> 00:08:43,190 +عالية عالية عالية عالية عالية عالية عالية عالية + +111 +00:08:43,190 --> 00:08:43,670 +عالية عالية عالية عالية عالية عالية عالية عالية + +112 +00:08:43,670 --> 00:08:43,890 +عالية عالية عالية عالية عالية عالية عالية عالية + +113 +00:08:43,890 --> 00:08:44,450 +عالية عالية عالية عالية عالية عالية عالية عالية + +114 +00:08:44,450 --> 00:08:45,290 +عالية عالية عالية + +115 +00:08:58,830 --> 00:09:03,130 +أو ربما على سبيل المثال، قمنا بتغيير من شركة لشركة + +116 +00:09:03,130 --> 00:09:08,990 +أخرى لشركة أخرى لديها قيمة أقل + +117 +00:09:15,810 --> 00:09:24,450 +ممتاز، لذلك كانت المناطق محطمة و لهذا السبب تغيير + +118 +00:09:24,450 --> 00:09:32,310 +أو تتغير هذا السوق من سوق معين لسوق معين أو لسوق + +119 +00:09:32,310 --> 00:09:36,850 +معين، ممتاز، لذلك كما نستطيع أن نرى، نستطيع أن + +120 +00:09:36,850 --> 00:09:39,530 +نحصل على الكثير من الأسباب، نستطيع أن نحصل على + +121 +00:09:39,530 --> 00:09:44,130 +الكثير من الأسباب التي قد تأثر على أسعار المواد + +122 +00:09:44,130 --> 00:09:51,180 +المباشرةلذلك بالطبع لشركتنا الانترنت يمكن أن تكون + +123 +00:09:51,180 --> 00:09:55,060 +واحدة من هذه الأسباب أو مجموعة من الأسباب + +124 +00:09:55,060 --> 00:09:57,720 +المختلفة، لذلك يجب أن نحقق في حركة الانترنت لكي + +125 +00:09:57,720 --> 00:10:03,180 +نعرف بالضبط ما كانت السبب. لدينا أيضًا مقارنة عن + +126 +00:10:03,180 --> 00:10:07,540 +تدريب المواد الواضحة بالمقارنة الواضحة بالمقارنة + +127 +00:10:07,540 --> 00:10:10,540 +الواضحة الواضحة بالمقارنة الواضحة الواضحة الواضحة + +128 +00:10:10,540 --> 00:10:11,040 +الواضحة الواضحة الواضحة الواضحة الواضحة الواضحة + +129 +00:10:11,040 --> 00:10:13,420 +الواضحة الواضحة الواضحة الواضحة الواضحة الواضحة + +130 +00:10:13,420 --> 00:10:17,220 +الواضحة الواضحمزيد من المقادة في تجارتنا الحقيقية + +131 +00:10:17,220 --> 00:10:22,540 +من ما كان متوقعًا، لذا ماذا تعتقد أنه أسباب هذه + +132 +00:10:22,540 --> 00:10:30,080 +التسريعات المفيدة للمواد الواضحة؟ هيا، + +133 +00:10:30,080 --> 00:10:31,600 +عليك أن تفكر في المقادة + +134 +00:10:38,480 --> 00:10:45,240 +ممتاز، ممتاز، لهذا السبب قلنا فقط أن ربما السعر أو + +135 +00:10:45,240 --> 00:10:50,680 +المساعد للسعر في المواد الواضحة كانت لأن مدير + +136 +00:10:50,680 --> 00:10:56,500 +الشراء شرأ مواد أقل قوة، لهذا السبب في عملية صناعة + +137 +00:10:56,500 --> 00:11:03,000 +نحن بحاجة لإستخدام أكتر مواد لكشف هذه القوة الأقل، + +138 +00:11:03,000 --> 00:11:06,820 +على سبيل المثالولذلك، هذا يمكن أن يكون أحد + +139 +00:11:06,820 --> 00:11:08,580 +الأسباب، ماذا أخرى؟ + +140 +00:11:13,970 --> 00:11:18,070 +Excellent therefore if the manager or let us say + +141 +00:11:18,070 --> 00:11:23,630 +the human resources manager has hired a lower or + +142 +00:11:23,630 --> 00:11:29,490 +let us say employees or workers with low skills + +143 +00:11:29,490 --> 00:11:34,370 +therefore they would use up more quantity of + +144 +00:11:34,370 --> 00:11:38,310 +materials than should be or than should be used or + +145 +00:11:38,310 --> 00:11:41,490 +than expected therefore this is another reason + +146 +00:11:46,170 --> 00:11:49,690 +Excellent. We changed our manufacturing process. + +147 +00:11:49,810 --> 00:11:54,330 +We changed our design of the product and we did + +148 +00:11:54,330 --> 00:11:57,190 +not consider this change in our standard. + +149 +00:11:57,830 --> 00:12:02,130 +Therefore, we had a problem in determining our + +150 +00:12:02,130 --> 00:12:06,550 +standard. Excellent. What else? Is there any other + +151 +00:12:06,550 --> 00:12:08,390 +reasons that you can think of? + +152 +00:12:15,390 --> 00:12:21,310 +أموتر ساعة و عندما نحب أن نعمل تجارب أو تجارب أو + +153 +00:12:21,310 --> 00:12:26,050 +شيء من هذا القبيل لأننا نحتاج أكتر مادة فورا و + +154 +00:12:26,050 --> 00:12:32,890 +نقدم .. دعنا نقول .. وهو نفس النقطة، نغيّر التصميم + +155 +00:12:32,890 --> 00:12:39,550 +لكي .. نفس التصميم ولكن عندما وضعنا عقدنا نستخدم + +156 +00:12:39,550 --> 00:12:41,150 +أموتر ساعة + +157 +00:12:43,910 --> 00:12:46,370 +Excellent excellent therefore we had a problem in + +158 +00:12:46,370 --> 00:12:49,630 +determining our standard يعني because we .. we + +159 +00:12:49,630 --> 00:12:52,710 +need to in .. in determining our standard we need + +160 +00:12:52,710 --> 00:12:55,230 +to consider all .. all the changes within our + +161 +00:12:55,230 --> 00:12:59,810 +production process if .. if I failed to consider + +162 +00:12:59,810 --> 00:13:03,370 +all the changes within the economy, within our + +163 +00:13:03,370 --> 00:13:06,230 +design, within our manufacturing process therefore + +164 +00:13:06,230 --> 00:13:09,410 +there is a problem in the standard itselfبالتالي، + +165 +00:13:09,410 --> 00:13:13,090 +في تحقيق أو تحقيق القواعد، يجب أن نعتبر كل + +166 +00:13:13,090 --> 00:13:16,830 +التغييرات داخل المؤسسة، لذلك لدينا مشكلة في نفس + +167 +00:13:16,830 --> 00:13:21,810 +المنطقة، لدينا مشكلة في تحقيق قواعدنا، لذلك كما + +168 +00:13:21,810 --> 00:13:26,870 +يمكننا أن نرى هنا، تأثير أو استخدام المواد + +169 +00:13:26,870 --> 00:13:33,320 +المباشرة داخل مؤسساتناprocess has increased than + +170 +00:13:33,320 --> 00:13:38,200 +expected because of one of these reasons and of + +171 +00:13:38,200 --> 00:13:43,480 +course other or other many reasons and so onالان + +172 +00:13:43,480 --> 00:13:47,560 +دعونا نتحرك إلى عمل مصنع مباشر بالطبع لدينا عمل + +173 +00:13:47,560 --> 00:13:49,440 +مباشر مباشر عمل مباشر عمل مباشر عمل مباشر عمل + +174 +00:13:49,440 --> 00:13:50,300 +مباشر عمل مباشر عمل مباشر عمل مباشر عمل مباشر عمل + +175 +00:13:50,300 --> 00:13:51,740 +مباشر عمل مباشر عمل مباشر عمل مباشر عمل مباشر عمل + +176 +00:13:51,740 --> 00:13:53,560 +مباشر عمل مباشر عمل مباشر عمل مباشر عمل مباشر عمل + +177 +00:13:53,560 --> 00:13:55,160 +مباشر عمل مباشر عمل مباشر عمل مباشر عمل مباشر عمل + +178 +00:13:55,160 --> 00:13:58,400 +مباشر عمل مباشر عمل مباشر عمل مباشر عمل مباشر عمل + +179 +00:13:58,400 --> 00:14:03,580 +مباشر عمل مباشر عمل مباشر + +180 +00:14:06,800 --> 00:14:12,580 +that we paid the employees more than expected so + +181 +00:14:12,580 --> 00:14:15,660 +what do you think is the reasons here we paid them + +182 +00:14:15,660 --> 00:14:21,520 +more than expected the + +183 +00:14:21,520 --> 00:14:24,920 +first thing that could be considered is that we + +184 +00:14:24,920 --> 00:14:30,030 +did not determine the standard correctlyوكان لدينا + +185 +00:14:30,030 --> 00:14:34,590 +مشاكل في اختيار مقالتنا ربما اختارنا مقالتنا + +186 +00:14:34,590 --> 00:14:38,690 +باعتبار السعر + +187 +00:14:38,690 --> 00:14:43,710 +التي كانت تدفعها في الأخير خمس سنة ولكننا لم نعتبر + +188 +00:14:43,710 --> 00:14:54,170 +على سبيل المثال أن هناك زيادة عامة في السعر + +189 +00:14:54,170 --> 00:15:01,300 +اللذي يدفعه للعملاء في الاقتصادI missed this + +190 +00:15:01,300 --> 00:15:05,440 +change therefore I did determine the standard that + +191 +00:15:05,440 --> 00:15:08,540 +was an incorrect standard therefore we had a + +192 +00:15:08,540 --> 00:15:13,760 +problem in determining our standard what else؟ + +193 +00:15:21,400 --> 00:15:27,180 +بالتالي، قمنا بإرحال عميل عميل عامل عامل عامل عامل + +194 +00:15:27,180 --> 00:15:27,420 +عامل عامل عامل عامل عامل عامل عامل عامل عامل عامل + +195 +00:15:27,420 --> 00:15:27,760 +عامل عامل عامل عامل عامل عامل عامل عامل عامل عامل + +196 +00:15:27,760 --> 00:15:29,760 +عامل عامل عامل عامل عامل عامل عامل عامل عامل عامل + +197 +00:15:29,760 --> 00:15:30,380 +عامل عامل عامل عامل عامل عامل عامل عامل عامل عامل + +198 +00:15:30,380 --> 00:15:31,560 +عامل عامل عامل عامل عامل عامل عامل عامل عامل عامل + +199 +00:15:31,560 --> 00:15:32,400 +عامل عامل عامل عامل عامل عامل عامل عامل عامل عامل + +200 +00:15:32,400 --> 00:15:32,460 +عامل عامل عامل عامل + +201 +00:15:36,340 --> 00:15:39,160 +dark materials efficiency variance it could be + +202 +00:15:39,160 --> 00:15:41,740 +يعني I'm not saying this is this is wrong but we + +203 +00:15:41,740 --> 00:15:46,260 +need to understand what was the reason in the dark + +204 +00:15:46,260 --> 00:15:48,740 +materials efficiency variance if it is not the + +205 +00:15:48,740 --> 00:15:52,320 +workers therefore you could be right therefore we + +206 +00:15:52,320 --> 00:15:55,960 +have a higher price or a higher rate that is paid + +207 +00:15:55,960 --> 00:15:59,940 +for the workers because they have more skills than + +208 +00:15:59,940 --> 00:16:04,780 +the workers or than expected or than the average + +209 +00:16:04,780 --> 00:16:07,820 +level workersthis is this is one of the reasons + +210 +00:16:07,820 --> 00:16:15,940 +excellent what else number of workers of this type + +211 +00:16:15,940 --> 00:16:23,140 +production process are less than employees we + +212 +00:16:23,140 --> 00:16:25,880 +increase the number of employees number in the + +213 +00:16:25,880 --> 00:16:30,020 +market or in the in the country number of workers + +214 +00:16:30,020 --> 00:16:32,060 +are less than employees has decreased + +215 +00:16:35,240 --> 00:16:38,840 +could be could be according to their union and for + +216 +00:16:38,840 --> 00:16:42,680 +instance the union of these employees or these + +217 +00:16:42,680 --> 00:16:47,800 +workers had let us say negotiated a new price + +218 +00:16:47,800 --> 00:16:52,460 +within the current year therefore the union would + +219 +00:16:52,460 --> 00:17:00,220 +would negotiate or would let us say4 أحيانًا شركات + +220 +00:17:00,220 --> 00:17:07,840 +ومصادر لإعالة الموظفين أو لإعالة المقالات التي تم + +221 +00:17:07,840 --> 00:17:11,360 +إعالةها للموظفين و العاملين من داخل مؤسسة أو من + +222 +00:17:11,360 --> 00:17:15,640 +داخل مجال الاقتصاد وما إلى ذلك، لهذا السبب، هذا + +223 +00:17:15,640 --> 00:17:21,580 +يمكن أن يكون واحد من السبب. ماذا أخر؟ لقد كانوا + +224 +00:17:21,580 --> 00:17:26,740 +محاربين من أسباب غير مدرسة وغير موظفينExcellent + +225 +00:17:26,740 --> 00:17:31,180 +therefore the economy which is also needs to be + +226 +00:17:31,180 --> 00:17:33,880 +considered within the standard excellent therefore + +227 +00:17:33,880 --> 00:17:39,100 +maybe the economy in the previous years was let us + +228 +00:17:39,100 --> 00:17:44,260 +say in .. or was not performing as well as the + +229 +00:17:44,260 --> 00:17:47,170 +current year for instanceلذلك في هذه السنة + +230 +00:17:47,170 --> 00:17:49,290 +الحالية، كان هناك الكثير من التطبيقات على هذه + +231 +00:17:49,290 --> 00:17:52,190 +العملاء، الكثير من التطبيقات على هذه العملاء، دعنا + +232 +00:17:52,190 --> 00:17:56,010 +نقول، لأننا نتحدث عن أو نتحدث عن العملاء الذين + +233 +00:17:56,010 --> 00:18:01,700 +يُدفعون باعتبارات وليس عمليات وما إلى ذلكربما + +234 +00:18:01,700 --> 00:18:07,180 +التطبيقات على هذه العملاء كانت أعلى من السنوات + +235 +00:18:07,180 --> 00:18:13,380 +السابقة لأن شكل الاقتصادي أطلق، شكل الاقتصادي، + +236 +00:18:13,380 --> 00:18:20,740 +دعنا نقول، كان أفضل من السنوات السابقة، لذلك إذا + +237 +00:18:20,740 --> 00:18:26,190 +زادت التطبيقاتأو دعنا نقول بشأن الشركات أو بشأن + +238 +00:18:26,190 --> 00:18:30,630 +تحقيق هذه العميلات في شركات تزداد سعرها أو تزداد + +239 +00:18:30,630 --> 00:18:34,010 +عملياتها التي تدفع لأعمال هذه الشركات وما إلى ذلك، + +240 +00:18:34,010 --> 00:18:38,990 +المقالة تتطور والأسباب تتطور، لذلك كما ترى إذا لم + +241 +00:18:38,990 --> 00:18:42,710 +نكن لدينا المعلومات، لدينا الكثير من الأسباب + +242 +00:18:42,710 --> 00:18:46,730 +لتفكيرهابالتالي، يجب أن نعمل تحقيق لكي نعرف + +243 +00:18:46,730 --> 00:18:52,470 +الأسباب الحقيقية لتلك التغييرات أخيرًا هي تغيير + +244 +00:18:52,470 --> 00:18:58,810 +مصادر العمل الواضح بقيمة 20 ألف مصادر غير مفروضة، + +245 +00:18:58,810 --> 00:19:05,130 +بالطبع إذا كانت غير مفروضة، هذا يعني أننا استخدمنا + +246 +00:19:06,380 --> 00:19:09,020 +مزيد من الساعات مزيد من الساعات عمل عمل عمل عمل + +247 +00:19:09,020 --> 00:19:09,520 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +248 +00:19:09,520 --> 00:19:11,160 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +249 +00:19:11,160 --> 00:19:11,220 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +250 +00:19:11,220 --> 00:19:11,280 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +251 +00:19:11,280 --> 00:19:11,440 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +252 +00:19:11,440 --> 00:19:12,880 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +253 +00:19:12,880 --> 00:19:14,140 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +254 +00:19:14,140 --> 00:19:17,520 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +255 +00:19:17,520 --> 00:19:20,100 +عمل عمل عمل عمل عمل + +256 +00:19:35,920 --> 00:19:38,020 +Excellent excellent we had a problem in our + +257 +00:19:38,020 --> 00:19:42,280 +machines our machines are not maintained in a good + +258 +00:19:42,280 --> 00:19:47,680 +way they are not repaired or they are not + +259 +00:19:47,680 --> 00:19:54,340 +scheduled to be repaired on a periodic schedule + +260 +00:19:54,340 --> 00:19:57,940 +for instance therefore we had problems in our + +261 +00:19:57,940 --> 00:20:07,400 +machinery that used up more time thanمتوقع لأن على + +262 +00:20:07,400 --> 00:20:13,220 +سبيل المثال العاملين يعملون و .. و .. دعنا نقول .. + +263 +00:20:13,220 --> 00:20:16,640 +العاملين + +264 +00:20:16,640 --> 00:20:22,340 +يعملون في خطة خاصة في خطة خاصة و عندما يعملون، + +265 +00:20:22,340 --> 00:20:27,960 +المشركة تغلق، على سبيل المثال، لماذا؟ لأنها تحتاج + +266 +00:20:27,960 --> 00:20:35,450 +إلى تصحيح وما إلى ذلك، لذلكالدولة التي كانت + +267 +00:20:35,450 --> 00:20:40,950 +استخدامها لتصنيف الـ 10,000 مجلد كانت أكتر لأننا + +268 +00:20:40,950 --> 00:20:43,850 +كانت لدينا اختلافات في عملية عملية عملية عملية + +269 +00:20:43,850 --> 00:20:46,530 +عملية عملية عملية عملية عملية عملية عملية عملية + +270 +00:20:46,530 --> 00:20:47,530 +عملية عملية عملية عملية عملية عملية عملية عملية + +271 +00:20:47,530 --> 00:20:50,290 +عملية عملية عملية عملية عملية عملية عملية عملية + +272 +00:20:50,290 --> 00:20:55,510 +عملية عملية عملية عملية عملية عملية عملية + +273 +00:20:55,510 --> 00:20:59,270 +عa low rate because the machinery could not pick + +274 +00:20:59,270 --> 00:21:03,170 +up the pace and so on therefore maintaining or or + +275 +00:21:03,170 --> 00:21:06,410 +one of the causes is maintaining the machinery we + +276 +00:21:06,410 --> 00:21:10,570 +did not maintain the machinery in in a good manner + +277 +00:21:10,570 --> 00:21:14,050 +therefore this could be a cause or one of the + +278 +00:21:14,050 --> 00:21:18,710 +causes of having a higher number of hour or number + +279 +00:21:18,710 --> 00:21:22,090 +of labor hours than expected what else + +280 +00:21:30,500 --> 00:21:33,900 +Excellent excellent therefore we said that one of + +281 +00:21:33,900 --> 00:21:38,380 +the reasons is that we had lower quality products + +282 +00:21:39,070 --> 00:21:42,710 +أو دعنا نقول أقل مادة مادة مادة مادة مادة مادة + +283 +00:21:42,710 --> 00:21:47,290 +مادة مادة مادة مادة مادة مادة مادة مادة مادة مادة + +284 +00:21:47,290 --> 00:21:47,470 +مادة مادة مادة مادة مادة مادة مادة مادة مادة مادة + +285 +00:21:47,470 --> 00:21:49,390 +مادة مادة مادة مادة مادة مادة مادة مادة مادة مادة + +286 +00:21:49,390 --> 00:22:04,510 +مادة مادة مادة مادة مادة مادة + +287 +00:22:04,770 --> 00:22:08,830 +العدد المزيد من الساعات العملية التي تم استخدامها + +288 +00:22:08,830 --> 00:22:14,430 +بالمقارنة بالعدد المتوقع من الساعات العملية ممتاز + +289 +00:22:14,430 --> 00:22:19,750 +ماذا أخرى؟ ربما المزيد من الوقت اللي يحتاجه لعملية + +290 +00:22:19,750 --> 00:22:24,030 +التجارب التي تتوقعها البرتقالات للعاملين العاملين + +291 +00:22:24,030 --> 00:22:26,990 +العاملين العاملين العاملين العاملين العاملين + +292 +00:22:31,300 --> 00:22:33,820 +get used to the manufacturing process excellent + +293 +00:22:33,820 --> 00:22:37,740 +yes excellent + +294 +00:22:37,740 --> 00:22:46,000 +excellent could be therefore if we hired a lower + +295 +00:22:46,000 --> 00:22:52,520 +skilledالعملاء كشركة واحدة من الأسباب التي قلناها + +296 +00:22:52,520 --> 00:22:57,660 +قبل قليل، هذا يمكن أن يكون واحد من أسباب استخدام + +297 +00:22:57,660 --> 00:23:03,360 +عدد أكبر أو عدد أكبر من الساعات العملية من ما كان + +298 +00:23:03,360 --> 00:23:08,400 +متوقعاً لأن العاملين المتعارفين سيحتاجون أكتر + +299 +00:23:08,400 --> 00:23:13,100 +ساعات لكي يتعاملوا مع البرنامج، لذلك هذا يمكن أن + +300 +00:23:13,100 --> 00:23:16,920 +يكون واحد من الأسباب، لذلك كما نستطيع أن نرى هنا + +301 +00:23:18,110 --> 00:23:22,670 +from our variance analysis or our variance + +302 +00:23:22,670 --> 00:23:26,930 +analysis gives us more questions than answers + +303 +00:23:26,930 --> 00:23:34,690 +correct as we as we just saw one or analyzing one + +304 +00:23:34,690 --> 00:23:44,190 +of these variances could have 10 20 25 reasonsإذا + +305 +00:23:44,190 --> 00:23:46,890 +كان لدينا فقط واحدة من هذه التغييرات، فإذا كان + +306 +00:23:46,890 --> 00:23:49,490 +لدينا إثنين تغييرات للمواد الواضحة، فإذا كان لدينا + +307 +00:23:49,490 --> 00:23:52,430 +إثنين تغييرات للعمل الواضح، فإذا كان لدينا إثنين + +308 +00:23:52,430 --> 00:23:54,930 +تغييرات للعمل الواضح، فإذا كان لدينا إثنين تغييرات + +309 +00:23:54,930 --> 00:23:55,690 +للعمل الواضح، فإذا كان لدينا إثنين تغييرات للعمل + +310 +00:23:55,690 --> 00:23:57,690 +الواضح، فإذا كان لدينا إثنين تغييرات للعمل الواضح، + +311 +00:23:57,690 --> 00:24:03,070 +فإذا كان لدينا إثنين تغييرات للعمل الواضح، + +312 +00:24:03,070 --> 00:24:11,050 +فإذا كان لدينا إثنين تغييرات للعمل الواضح، فإذا + +313 +00:24:11,050 --> 00:24:16,770 +كان لدينا إثنينسنحصل على الكثير من الأسئلة بسبب + +314 +00:24:16,770 --> 00:24:24,350 +هذه التغييرات، لذلك كما نستطيع أن نرى هنا، مهمتنا + +315 +00:24:24,350 --> 00:24:31,690 +الرئيسي للتعريف التغيير هو أن يدرسنا إلى الطريق + +316 +00:24:31,690 --> 00:24:37,400 +الصحيهذا هو الهدف الرئيسي أو الهدف الرئيسي لأي + +317 +00:24:37,400 --> 00:24:42,180 +تجارب التجارب التجاربية الآن بعد التخطيط كما قلنا + +318 +00:24:42,180 --> 00:24:43,220 +التجارب التجاربية التجاربية التجاربية التجاربية + +319 +00:24:43,220 --> 00:24:49,580 +تتعامل مع أشياء أولاً من كلها تخطيط التجارباتالتي + +320 +00:24:49,580 --> 00:24:56,480 +قمنا بها باعتبارنا لشركة الويب، والآن يجب أن + +321 +00:24:56,480 --> 00:25:02,460 +نستكشف هذه التغييرات، يجب أن نفهم ما هي السبب لهذه + +322 +00:25:02,460 --> 00:25:07,530 +التغييراتبالطبع، لماذا نحتاج أن نعرف أسباب هذه + +323 +00:25:07,530 --> 00:25:14,350 +التغييرات لكي نحصل على حركتين محققين، لكي نحصل على + +324 +00:25:14,350 --> 00:25:20,090 +قرارات محكمة؟ لأن أحد الأسباب الرئيسية للتعامل مع + +325 +00:25:20,090 --> 00:25:24,110 +التغييرات، كما قلنا في الدراسة الأولى في هذا + +326 +00:25:24,110 --> 00:25:28,550 +الموضوع، أن واحد من الأهداف، واحد من أهداف هذا + +327 +00:25:29,630 --> 00:25:35,530 +analysis is to make controlling decisions in order + +328 +00:25:35,530 --> 00:25:39,150 +to make corrective steps for instance if the cause + +329 +00:25:39,150 --> 00:25:43,560 +of theDirect materials efficiency variance is + +330 +00:25:43,560 --> 00:25:46,160 +because of the lower quality, for instance, lower + +331 +00:25:46,160 --> 00:25:51,000 +quality of the materials, therefore I could go to + +332 +00:25:51,000 --> 00:25:54,960 +the purchasing manager and I would say to him, do + +333 +00:25:54,960 --> 00:25:58,760 +not purchase lower quality, we need to have the + +334 +00:25:58,760 --> 00:26:01,260 +same quality that we have been purchasing + +335 +00:26:01,260 --> 00:26:06,440 +Therefore, this would be corrected in time in + +336 +00:26:06,440 --> 00:26:10,280 +order not to have a lot of problems in the future + +337 +00:26:11,230 --> 00:26:15,470 +لذلك كما يمكننا أن نرى هنا أول نقطة التي يجب أن + +338 +00:26:15,470 --> 00:26:21,290 +نعتبرها هي أن هذه التغييرات محتاجة أو محتاجة + +339 +00:26:21,290 --> 00:26:27,230 +للتحقيق يجب أن نعتبرها ما هي الأسباب الحقيقية + +340 +00:26:27,230 --> 00:26:33,170 +لتغييرات مختلفة من داخل هذه المؤسسة هذا هو النقطة + +341 +00:26:33,170 --> 00:26:42,060 +الأولى النقطة الثانيةمن تفكيرنا ومفهومات هذه + +342 +00:26:42,060 --> 00:26:46,680 +التغييرات كما يمكنك أن ترى أن كل تغيير يمكن أن + +343 +00:26:46,680 --> 00:26:52,240 +يكون مرتبط بالأخر، أليس كذلك؟ قالنا أن أحد أسباب + +344 +00:26:52,240 --> 00:26:53,700 +تغيير الأسعار المادية + +345 +00:26:56,660 --> 00:27:01,860 +هو قيمة أقل أو دعنا نقول أن مدير الشراء تغيّر إلى + +346 +00:27:01,860 --> 00:27:05,160 +مادة مادة أقل مادة مادة مادة مادة مادة مادة مادة + +347 +00:27:05,160 --> 00:27:06,300 +مادة مادة مادة مادة مادة مادة مادة مادة مادة مادة + +348 +00:27:06,300 --> 00:27:11,200 +مادة مادة مادة مادة + +349 +00:27:11,200 --> 00:27:22,600 +مادة مادة + +350 +00:27:22,880 --> 00:27:30,720 +هو يمكن أن يحصل على أسعار أسفل، ومن ثم أسعار مفيدة + +351 +00:27:30,720 --> 00:27:35,820 +بمجموعة 44400 مليون دولار، ولكن هذه القوة الأسفل + +352 +00:27:35,820 --> 00:27:43,840 +من المادات يمكن أن يسبب في عملية البيئة أن تستخدم + +353 +00:27:43,840 --> 00:27:44,840 +أكتر + +354 +00:27:47,270 --> 00:27:50,490 +أكثر مادات مباشرة، أكتر مادات عادية، أكتر مادات + +355 +00:27:50,490 --> 00:27:54,970 +عادية، لذلك، أو لذلك، الاختلاف المفيد في الاختلاف + +356 +00:27:54,970 --> 00:27:57,970 +المباشرة في المادات المباشرة، لذلك كما نستطيع أن + +357 +00:27:57,970 --> 00:28:04,170 +نرى هنا، أحد الأسباب أو أحد الاختلافات تأثر على + +358 +00:28:04,170 --> 00:28:11,000 +الأخرعلى نفس الملاحظة إذا كان لدينا .. و كما قلنا + +359 +00:28:11,000 --> 00:28:13,540 +إذا كان لدينا مواد أقل قوية مواد أقل مواد أقل مواد + +360 +00:28:13,540 --> 00:28:14,540 +أقل مواد أقل مواد أقل مواد أقل مواد أقل مواد أقل + +361 +00:28:14,540 --> 00:28:16,560 +مواد أقل مواد أقل مواد أقل مواد أقل مواد أقل مواد + +362 +00:28:16,560 --> 00:28:17,540 +أقل مواد أقل مواد أقل مواد أقل مواد أقل مواد أقل + +363 +00:28:17,540 --> 00:28:17,620 +مواد أقل مواد أقل مواد أقل مواد أقل مواد أقل مواد + +364 +00:28:17,620 --> 00:28:35,260 +مواد أقل م + +365 +00:28:35,430 --> 00:28:39,950 +لديها قيمة أقل لذلك يجب أن نستخدم المادة أكتر لذلك + +366 +00:28:39,950 --> 00:28:44,490 +يجب أن نستخدم الساعات أكتر أو يجب أن نستخدم + +367 +00:28:44,490 --> 00:28:50,290 +الساعات أكتر لكي نصنع نفس المجموعات، لذلك كما + +368 +00:28:50,290 --> 00:28:55,050 +نستطيع أن نرى هنا كل الاختلافات متعلقة + +369 +00:28:57,570 --> 00:29:01,230 +there are relations between these variances and we + +370 +00:29:01,230 --> 00:29:04,810 +need to consider and we need to be cautious of + +371 +00:29:04,810 --> 00:29:08,670 +these relations between the different variances + +372 +00:29:08,670 --> 00:29:15,250 +any questions this would be point number two in + +373 +00:29:15,250 --> 00:29:18,410 +our variance analysis or interpretation point + +374 +00:29:18,410 --> 00:29:25,850 +number three when do you think we need to consider + +375 +00:29:25,850 --> 00:29:26,850 +a variance + +376 +00:29:30,270 --> 00:29:33,790 +Do we need to consider only unfavorable variances + +377 +00:29:33,790 --> 00:29:39,490 +or only favorable variances or favorable and + +378 +00:29:39,490 --> 00:29:43,490 +unfavorable variances؟ What do you think؟ Why + +379 +00:29:43,490 --> 00:29:48,310 +both؟بالتالي، بالنسبة لدفعنا لـ Favorable و لـ + +380 +00:29:48,310 --> 00:29:51,510 +Unfavorable Variances، فالـ Favorable Variances + +381 +00:29:51,510 --> 00:29:55,190 +لديها تأثير على تزويد المصادر التجارية، لذا فهو + +382 +00:29:55,190 --> 00:29:57,470 +أفضل أفضل أفضل أفضل أفضل أفضل أفضل أفضل أفضل أفضل + +383 +00:29:57,470 --> 00:29:57,530 +أفضل أفضل أفضل أفضل أفضل أفضل أفضل أفضل أفضل أفضل + +384 +00:29:57,530 --> 00:30:05,630 +أفضل أفضل أفضل أفضل أفضل أفضل أفضل أفضل أفضل أفضل + +385 +00:30:05,630 --> 00:30:07,510 +أ + +386 +00:30:10,100 --> 00:30:13,540 +Manager maybe would say that I will only focus + +387 +00:30:13,540 --> 00:30:18,000 +upon the unfavorable and will not focus on the + +388 +00:30:18,000 --> 00:30:20,820 +favorable. What do you think؟ You said both. Why? + +389 +00:30:22,870 --> 00:30:26,530 +unfavorable make problem for the company as we + +390 +00:30:26,530 --> 00:30:32,650 +know sometimes favorable changes make .. maybe + +391 +00:30:32,650 --> 00:30:38,290 +cause a problem or unfavorable .. unfavorable to + +392 +00:30:38,290 --> 00:30:42,370 +the other value excellent like price balances + +393 +00:30:42,370 --> 00:30:46,290 +increase but risk material decrease excellent + +394 +00:30:46,290 --> 00:30:49,900 +excellent excellent therefore as we just saidأننا + +395 +00:30:49,900 --> 00:30:54,600 +لدينا علاقات بين هذه التغييرات المختلفة، لذلك هم + +396 +00:30:54,600 --> 00:31:00,960 +متعلقين، هذه التغييرات المتعلقة بين التغييرات يجب + +397 +00:31:00,960 --> 00:31:07,240 +أن تكون اعتبارها، لأن تغيير مفضل قد يكون مفضل على + +398 +00:31:07,240 --> 00:31:13,520 +تغييرات أخرى، لذلك يجب أن نعتبر كل التغييرات مفضلة + +399 +00:31:13,520 --> 00:31:21,210 +أو مفضلةكما قلنا سابقًا، كانت التغيير في قيمة + +400 +00:31:21,210 --> 00:31:28,790 +المواد العامة بسبب تقسيم قيمة المواد العامة. تقسيم + +401 +00:31:28,790 --> 00:31:33,650 +قيمة المواد العامة تأثير على تغيير في قيمة المواد + +402 +00:31:33,650 --> 00:31:39,110 +العامة في المواد العامة وتغيير في قيمة المواد + +403 +00:31:39,110 --> 00:31:45,040 +العامة.therefore as we can see here we need to + +404 +00:31:45,040 --> 00:31:50,640 +consider all variances whether favorable or + +405 +00:31:50,640 --> 00:31:56,360 +unfavorable we need to consider the variances by + +406 +00:31:56,360 --> 00:32:00,500 +interpreting these variances and knowing the exact + +407 +00:32:00,500 --> 00:32:07,570 +causes of these variances another questionهل يجب + +408 +00:32:07,570 --> 00:32:12,190 +أن نعتبر جميع الاختلافات غير مفيدة ومفيدة وغير + +409 +00:32:12,190 --> 00:32:15,010 +مفيدة وغير مفيدة وغير مفيدة وغير مفيدة وغير مفيدة + +410 +00:32:15,010 --> 00:32:23,390 +وغير مفيدة وغير مفيدة وغير + +411 +00:32:23,390 --> 00:32:27,170 +مفيدة وغير + +412 +00:32:27,170 --> 00:32:28,310 +مفيدة + +413 +00:32:33,180 --> 00:32:36,300 +Excellent excellent therefore therefore according + +414 +00:32:36,300 --> 00:32:39,340 +to our variance analysis we said we could perform + +415 +00:32:39,340 --> 00:32:42,120 +our variance analysis by the comparison between + +416 +00:32:42,120 --> 00:32:45,160 +two things correct؟ The comparison between the + +417 +00:32:45,160 --> 00:32:48,460 +standard or the budgeted let us say and the actual + +418 +00:32:48,460 --> 00:32:54,540 +and we all know and as we just discussed in the + +419 +00:32:54,540 --> 00:32:58,660 +beginning of this chapter that budgets are + +420 +00:32:58,660 --> 00:33:04,430 +prepared according to the expectedand no one can + +421 +00:33:04,430 --> 00:33:07,310 +expect the future one hundred percent correctly + +422 +00:33:07,310 --> 00:33:11,470 +therefore we all know that the budget would have a + +423 +00:33:11,470 --> 00:33:16,190 +margin of error that would have some sort of a + +424 +00:33:16,190 --> 00:33:20,210 +percentage that would go or that would be wrong + +425 +00:33:20,930 --> 00:33:24,670 +بالتالي، في عملية تفكير التجارب الخاص بنا، يجب أن + +426 +00:33:24,670 --> 00:33:29,590 +نعتبر هذا الحقيقه، يجب أن نعتبر أنه في عملية تفكير + +427 +00:33:29,590 --> 00:33:35,750 +التجارب الخاص بنا، يجب أن نركز فقط على التجارب + +428 +00:33:35,750 --> 00:33:42,870 +التي أكبر من مجموعة الخطأعلى سبيل المثال، يمكننا + +429 +00:33:42,870 --> 00:33:48,570 +أن نقول بأن أي مختلفة أكتر من 2000 دولار على سبيل + +430 +00:33:48,570 --> 00:33:54,110 +المثال، سيتم تحقيقها و أي مختلفة أقل من 2000 دولار + +431 +00:33:54,110 --> 00:33:58,690 +لن يتم تحقيقها، لذلك + +432 +00:34:00,100 --> 00:34:06,600 +بالنسبة لرقمنا، كان لدينا الانتظار أو كان لدينا + +433 +00:34:06,600 --> 00:34:14,780 +القرار أو قررنا أن مجرم الخطأ يكون هذا 2000$ هذا + +434 +00:34:14,780 --> 00:34:20,420 +يعني أن رقمنا قد يكون أكثر أو أقل من الواقع من هذا + +435 +00:34:20,420 --> 00:34:24,780 +2000$، لذلك إذا كان لدينا مختلفة في هذا مجرم + +436 +00:34:24,780 --> 00:34:30,790 +الخطأ، لن أبحث عنها، لن أركز عليها، لن أعتبرهاولكن + +437 +00:34:30,790 --> 00:34:34,050 +إذا كانت الـ variance أكتر من مجموعتنا من الخطأ، + +438 +00:34:34,050 --> 00:34:37,910 +فهذه الـ variance قد تكون لديها وجهة حقيقية، لذلك + +439 +00:34:37,910 --> 00:34:42,150 +يجب أن نركز على هذه الـ variance ونتفسر بهذه الـ + +440 +00:34:42,150 --> 00:34:42,630 +variance + +441 +00:34:46,240 --> 00:34:52,380 +لأسباب غير محكمة .. غير محكمتنا .. لا نحتاج أن + +442 +00:34:52,380 --> 00:34:57,620 +نحرر نفسنا لنقلها أو لنقلها لأننا لا نمتلك محكمة + +443 +00:34:57,620 --> 00:35:02,220 +لها ولكن مثلا .. مثلا العمل .. ال .. ال .. + +444 +00:35:02,220 --> 00:35:06,240 +المساعدة تتحرك ب .. ب .. ب .. ب .. ب .. ب .. ب .. + +445 +00:35:06,240 --> 00:35:07,160 +ب .. ب .. ب .. ب .. ب .. ب .. ب .. ب .. ب .. ب .. + +446 +00:35:07,160 --> 00:35:07,500 +ب .. ب .. ب .. ب .. ب .. ب .. ب .. ب .. ب .. ب .. + +447 +00:35:07,500 --> 00:35:07,520 +ب .. ب .. ب .. ب .. ب .. ب .. ب .. ب .. ب .. ب .. + +448 +00:35:07,520 --> 00:35:09,180 +ب .. ب .. ب .. ب .. ب .. ب .. ب .. ب .. ب .. ب .. + +449 +00:35:09,180 --> 00:35:12,240 +ب .. ب .. ب .. ب .. ب .. + +450 +00:35:16,700 --> 00:35:21,020 +كيف .. كيف انا سأعرف .. انا سأعرف .. انا سأعرف + +451 +00:35:21,020 --> 00:35:22,900 +بالضبط ماذا .. ماذا .. ماذا .. ماذا .. ماذا .. + +452 +00:35:22,900 --> 00:35:24,900 +ماذا .. ماذا .. ماذا .. ماذا .. ماذا .. ماذا .. + +453 +00:35:24,900 --> 00:35:25,520 +ماذا .. ماذا .. ماذا .. ماذا .. ماذا .. ماذا .. + +454 +00:35:25,520 --> 00:35:25,640 +ماذا .. ماذا .. ماذا .. ماذا .. ماذا .. ماذا .. + +455 +00:35:25,640 --> 00:35:25,780 +ماذا .. ماذا .. ماذا .. ماذا .. ماذا .. ماذا .. + +456 +00:35:25,780 --> 00:35:25,820 +ماذا .. ماذا .. ماذا .. ماذا .. ماذا .. ماذا .. + +457 +00:35:25,820 --> 00:35:32,000 +ماذا .. ماذا .. ماذا .. ماذا .. ماذا .. ماذا + +458 +00:35:32,000 --> 00:35:41,760 +.. ماذا .. ماذا + +459 +00:35:42,720 --> 00:35:52,620 +وانتقل كل التغييرات في مؤسسة أكتر من خطة محددة أو + +460 +00:35:52,620 --> 00:35:57,760 +مجموعة محددة، دعنا نقول كذلك إذا كانت التغييرات + +461 +00:35:57,760 --> 00:36:04,420 +أكتر من 2000 دولار، سأقوم بتحقيقهاإذا كانت السبب + +462 +00:36:04,420 --> 00:36:11,980 +خارج حكومة التحكم، فلا حاجة لنا لأننا لم نتمكن من + +463 +00:36:11,980 --> 00:36:16,380 +فعل أي شيء لإيقاف هذه التغييرات ولكن إذا كانت في + +464 +00:36:16,380 --> 00:36:21,320 +حكومة التحكم أو حكومة التحكم، فيجب أن نحصل على + +465 +00:36:21,320 --> 00:36:28,860 +أفعال تحقيقية لتحقق الموضوع في علاقة إلى التغييرات + +466 +00:36:28,860 --> 00:36:34,240 +التي تم تحققهاهل لديك أسئلة؟ لذلك جميع التغييرات + +467 +00:36:34,240 --> 00:36:39,240 +والتغييرات المفضلة يجب أن يتم تحقيقها وطبعا + +468 +00:36:39,240 --> 00:36:46,500 +التحقيق يجب أن يتعامل فقط مع التغييرات التي أكبر + +469 +00:36:46,500 --> 00:36:52,100 +من مجموعة محددة أو مجموعة محددة باستخدام الحكومة + +470 +00:36:52,100 --> 00:36:57,480 +هل لديك أسئلة؟ لذلك + +471 +00:36:59,280 --> 00:37:07,440 +دعونا نتكلم عن نقطتنا الأخيرة، نقطة رقم 4، + +472 +00:37:07,440 --> 00:37:13,360 +قلنا في البداية لهذا الحلقه، أن تجارب الاناليز + +473 +00:37:13,360 --> 00:37:20,560 +لديها أكتر من واحد مهمة + +474 +00:37:20,560 --> 00:37:21,260 +أو مهمة + +475 +00:37:24,690 --> 00:37:30,890 +واحد من هذه الهدفات هي مقارنة التجارب أو مقارنة + +476 +00:37:30,890 --> 00:37:34,070 +التجارب والاخر + +477 +00:37:34,070 --> 00:37:38,810 +بالطبع كما قلنا قبل قليل هو الاختيارات الصحيحة + +478 +00:37:38,810 --> 00:37:46,510 +فالتعليم أو التعليم الوضعي لذلك + +479 +00:37:46,510 --> 00:37:51,610 +في عملية عملية التعليم الوضعي لنا نحتاج أن نعتبر + +480 +00:37:52,500 --> 00:38:00,280 +both of these objectives and we do not need or we + +481 +00:38:00,280 --> 00:38:04,940 +should not focus upon the performance measurement + +482 +00:38:04,940 --> 00:38:08,280 +for instance of the managers of the different + +483 +00:38:08,280 --> 00:38:14,120 +managers within the organization and forget about + +484 +00:38:14,120 --> 00:38:19,700 +the next or the second objective of organizational + +485 +00:38:19,700 --> 00:38:21,000 +learning + +486 +00:38:23,550 --> 00:38:25,650 +بإمكاننا استخدام عملية عملية عملية عملية عملية + +487 +00:38:25,650 --> 00:38:27,230 +عملية عملية عملية عملية عملية عملية عملية عملية + +488 +00:38:27,230 --> 00:38:29,630 +عملية عملية عملية عملية عملية عملية عملية عملية + +489 +00:38:29,630 --> 00:38:31,870 +عملية عملية عملية عملية عملية عملية عملية عملية + +490 +00:38:31,870 --> 00:38:35,050 +عملية عملية عملية عملية عملية عملية عملية عملية + +491 +00:38:35,050 --> 00:38:35,570 +عملية عملية عملية عملية عملية عملية عملية عملية + +492 +00:38:35,570 --> 00:38:36,750 +عملية عملية عملية عملية عملية عملية عملية عملية + +493 +00:38:36,750 --> 00:38:39,370 +عملية عملية عملية عملية عملية عملية عملية عملية + +494 +00:38:39,370 --> 00:38:52,490 +عملية عملية عمل + +495 +00:38:53,170 --> 00:38:57,790 +Variance or favorable variance is a good or it + +496 +00:38:57,790 --> 00:39:01,810 +means a good performance by the purchasing manager + +497 +00:39:02,470 --> 00:39:09,410 +بسبب أن رئيس الشراء سيكون لديه اتفاق أو اتفاق في + +498 +00:39:09,410 --> 00:39:16,230 +التفاق مع المصادر أو كان قادر على موضوع مصادر أو + +499 +00:39:16,230 --> 00:39:22,150 +مصادر دعنا نقول أنه أعطانا أسعار أقل على مواد + +500 +00:39:22,150 --> 00:39:29,500 +مباشرة، هذا يمكن أن يكون الحالةبالتالي، لكي نقوم + +501 +00:39:29,500 --> 00:39:34,720 +بالتحقق من الواجهين، نستطيع استخدام التغييرات، + +502 +00:39:34,720 --> 00:39:42,200 +لكننا لا نحتاج أن نركز على التغييرات بأنفسنا، + +503 +00:39:42,200 --> 00:39:47,460 +لأن إذا كانت التركيز على التغييرات، فالواجهين + +504 +00:39:47,460 --> 00:39:52,460 +سيركزون على تحقيق + +505 +00:39:52,460 --> 00:39:55,100 +هذه التحقيقات + +506 +00:39:56,970 --> 00:40:01,750 +while ignoring the objectives of the organization + +507 +00:40:01,750 --> 00:40:11,670 +for instance if we have an + +508 +00:40:11,670 --> 00:40:15,810 +objective by the organization to have or to + +509 +00:40:15,810 --> 00:40:20,970 +produce a high quality product and in this + +510 +00:40:20,970 --> 00:40:26,050 +organization the performance measurementالتركيز + +511 +00:40:26,050 --> 00:40:31,190 +يتركز فقط على الانتجار التجاري، هذا يعني أن إذا + +512 +00:40:31,190 --> 00:40:35,030 +كان لدينا انتجار تجاري مفيد، فسيكون هذا الرئيس + +513 +00:40:35,030 --> 00:40:40,510 +مبادئًا، وإذا كانت التجارة غير مفيدة، فسيكون هذا + +514 +00:40:40,510 --> 00:40:42,690 +الرئيس مدعومًا + +515 +00:40:45,270 --> 00:40:49,970 +إذا كانت هذه هي الحالة، فسيركز جميع الرئيسين على + +516 +00:40:49,970 --> 00:40:53,450 +إيجابهم على إيجابهم على إيجابهم على إيجابهم على + +517 +00:40:53,450 --> 00:40:54,050 +إيجابهم على إيجابهم على إيجابهم على إيجابهم على + +518 +00:40:54,050 --> 00:40:54,990 +إيجابهم على إيجابهم على إيجابهم على إيجابهم على + +519 +00:40:54,990 --> 00:40:56,790 +إيجابهم على إيجابهم على إيجابهم على إيجابهم على + +520 +00:40:56,790 --> 00:40:57,690 +إيجابهم على إيجابهم على إيجابهم على إيجابهم على + +521 +00:40:57,690 --> 00:40:58,130 +إيجابهم على إيجابهم على إيجابهم على إيجابهم على + +522 +00:40:58,130 --> 00:40:59,050 +إيجابهم على إيجابهم على إيجابهم على إيجابهم على + +523 +00:40:59,050 --> 00:41:06,270 +إيجابهم على إيجابهم على إيجابهم على إيجابهم على + +524 +00:41:06,270 --> 00:41:13,550 +إيجابهم على إيعلى سبيل المثال، رئيس الشراء سيشتري + +525 +00:41:13,550 --> 00:41:17,890 +مادة مادة أقل مادة مادة مادة مادة مادة مادة مادة + +526 +00:41:17,890 --> 00:41:18,030 +مادة مادة مادة مادة مادة مادة مادة مادة مادة مادة + +527 +00:41:18,030 --> 00:41:18,290 +مادة مادة مادة مادة مادة مادة مادة مادة مادة مادة + +528 +00:41:18,290 --> 00:41:20,210 +مادة مادة مادة مادة مادة مادة مادة مادة مادة مادة + +529 +00:41:20,210 --> 00:41:21,510 +مادة مادة مادة مادة مادة مادة مادة مادة مادة مادة + +530 +00:41:21,510 --> 00:41:22,510 +مادة مادة مادة مادة مادة مادة مادة مادة مادة مادة + +531 +00:41:22,510 --> 00:41:29,350 +مادة مادة مادة مادة مادة مادة + +532 +00:41:29,350 --> 00:41:33,550 +مادة ماد + +533 +00:41:35,510 --> 00:41:38,070 +أو عملاء وعملاء غير عمليين وعملاء غير عمليين + +534 +00:41:38,070 --> 00:41:38,990 +وعملاء غير عمليين وعملاء غير عمليين وعملاء غير + +535 +00:41:38,990 --> 00:41:42,010 +عمليين وعملاء غير عمليين وعملاء غير عمليين وعملاء + +536 +00:41:42,010 --> 00:41:44,450 +غير عمليين وعملاء غير عمليين وعملاء غير عمليين + +537 +00:41:44,450 --> 00:41:45,990 +وعملاء غير عمليين وعملاء غير عمليين وعملاء غير + +538 +00:41:45,990 --> 00:41:46,030 +عمليين وعملاء غير عمليين وعملاء غير عمليين وعملاء + +539 +00:41:46,030 --> 00:41:51,850 +وعملاء غير عمليين وعملاء غير عمليين + +540 +00:41:51,850 --> 00:41:58,170 +وعملاء غير عمليين + +541 +00:41:58,170 --> 00:42:04,090 +وعملاء غير عملي + +542 +00:42:04,130 --> 00:42:06,930 +it would affect the quality of the products + +543 +00:42:06,930 --> 00:42:12,030 +therefore it would affect the amount of sales or + +544 +00:42:12,030 --> 00:42:16,410 +the amount of units sold to the customers which + +545 +00:42:16,410 --> 00:42:23,090 +would of course or definitely change or affect in + +546 +00:42:23,090 --> 00:42:29,690 +a negative way our net operating profitنعم بركز + +547 +00:42:29,690 --> 00:42:36,230 +على تجارب التجارب نستطيع أن نكون ناجحين في سنة أو + +548 +00:42:36,230 --> 00:42:40,390 +عامين ولكن إذا كنا نستمر في نفس الوضع إذا كنا + +549 +00:42:40,390 --> 00:42:46,430 +نستمر في نفس الوضع عملية تركيز على تجارب التجارب + +550 +00:42:46,430 --> 00:42:51,810 +وليس تركيز على التعلم من تجارب التجارب الخاصة بنا + +551 +00:42:51,810 --> 00:42:58,910 +فالمديرينيكون مضغطًا على التركيز على هذه التقارير + +552 +00:42:58,910 --> 00:43:07,390 +التجارية والتي يجعلهم يغلقوا أهم أهداف أي مؤسسة، + +553 +00:43:07,390 --> 00:43:10,750 +لذلك في عملية عملية عملية عملية عملية عملية عملية + +554 +00:43:10,750 --> 00:43:14,950 +عملية عملية عملية عملية + +555 +00:43:14,950 --> 00:43:15,950 +عملية عملية عملية عملية عملية عملية عملية عملية + +556 +00:43:15,950 --> 00:43:16,590 +عملية عملية عملية عملية عملية عملية عملية عملية + +557 +00:43:16,590 --> 00:43:17,050 +عملية عملية عملية عملية عملية عملية عملية عملية + +558 +00:43:17,050 --> 00:43:24,270 +عملية عملية عملية عملية عملية عملية عمل + +559 +00:43:24,300 --> 00:43:29,860 +أو مقارنة التطبيقات، آسف، لكن أيضًا هو لأن واحد من + +560 +00:43:29,860 --> 00:43:34,540 +الواجهات هي أن تتعلم من هذه التغييرات، هي أن تقوم + +561 +00:43:34,540 --> 00:43:40,040 +بأعمال تحسين هذه التغييرات. على سبيل المثال، إذا + +562 +00:43:40,040 --> 00:43:41,960 +وجدنا أن + +563 +00:43:44,650 --> 00:43:48,850 +مجموعات المادة أو دعنا نقول مقدمة المادة التي يتم + +564 +00:43:48,850 --> 00:43:52,930 +استخدامها داخل البرنامج هي أعلى من المتوقع، يمكننا + +565 +00:43:52,930 --> 00:43:55,750 +أن نأخذ حركة إجابة، يمكننا أن نتعلم من هذه + +566 +00:43:55,750 --> 00:44:01,450 +المعلومات أننا لدينا مشكلة في برنامج التصنيف أو + +567 +00:44:01,450 --> 00:44:04,970 +يمكننا أن نكون لدينا مشكلة في برنامج التصنيف وما + +568 +00:44:04,970 --> 00:44:10,520 +إلى ذلك، لذلك يجب أن نفهم أنAny variance needs to + +569 +00:44:10,520 --> 00:44:16,500 +be considered, needs to be evaluated from two + +570 +00:44:16,500 --> 00:44:19,120 +objectives which is the performance of evaluation + +571 +00:44:19,120 --> 00:44:22,780 +or evaluation of performance sorry and the + +572 +00:44:22,780 --> 00:44:26,580 +learning or the organizational learning or having + +573 +00:44:26,580 --> 00:44:30,260 +corrective actions or having controlling decisions + +574 +00:44:30,260 --> 00:44:31,700 +Any questions? + +575 +00:44:37,980 --> 00:44:43,380 +بهذا ننتهي اليوم إن شاء الله المرة القادمة سنبدأ + +576 +00:44:43,380 --> 00:44:51,920 +بحل بعض المشاكل في نهاية القصة سنبدأ مع المشكلة + +577 +00:44:51,920 --> 00:44:56,300 +سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر + +578 +00:44:56,300 --> 00:44:56,840 +سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر + +579 +00:44:56,840 --> 00:44:56,980 +سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر + +580 +00:44:56,980 --> 00:44:57,680 +سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر + +581 +00:44:57,680 --> 00:44:57,960 +سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر + +582 +00:44:57,960 --> 00:44:58,540 +سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر + +583 +00:44:58,540 --> 00:45:03,580 +سبتمبر سبتمبر س + +584 +00:45:06,360 --> 00:45:11,640 +النقطة الأخيرة التي يجب أن نتكلم عنها هي جورناليزة + +585 +00:45:11,640 --> 00:45:18,060 +هذه التغييرات وشيء يدعى standard coasting، لذلك، + +586 +00:45:18,060 --> 00:45:24,340 +أرجو أن تجهزوا جورنال التدخل والتجهيزو اختاروا + +587 +00:45:24,340 --> 00:45:29,700 +كلمة normal costing و احذروا كلمة actual costing + +588 +00:45:29,700 --> 00:45:34,620 +التي اخذناها في coast accounting one لأننا سنبنى + +589 +00:45:34,620 --> 00:45:40,440 +على هذه الكلمات في الفصيلة التالية شكرا للمستمع و + +590 +00:45:40,440 --> 00:45:42,440 +سأراك ان شاء الله للمرة التالية + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/EoaoohO9vKw_raw.json b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/EoaoohO9vKw_raw.json new 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We changed our manufacturing process. We changed our design of the product and we did not consider this change in our standard. Therefore, we had a problem in determining our standard. Excellent. What else? 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{"start": 1067.43, "end": 1067.45, "word": " كان", "probability": 0.7666015625}, {"start": 1067.45, "end": 1067.85, "word": " هناك", "probability": 0.89306640625}, {"start": 1067.85, "end": 1068.09, "word": " الكثير", "probability": 0.7303059895833334}, {"start": 1068.09, "end": 1068.33, "word": " من", "probability": 0.94921875}, {"start": 1068.33, "end": 1068.83, "word": " التطبيقات", "probability": 0.552001953125}, {"start": 1068.83, "end": 1069.03, "word": " على", "probability": 0.611328125}, {"start": 1069.03, "end": 1069.29, "word": " هذه", "probability": 0.51171875}, {"start": 1069.29, "end": 1070.03, "word": " العملاء،", "probability": 0.5478515625}, {"start": 1070.03, "end": 1070.29, "word": " الكثير", "probability": 0.81201171875}, {"start": 1070.29, "end": 1070.51, "word": " من", "probability": 0.97900390625}, {"start": 1070.51, "end": 1070.89, "word": " التطبيقات", "probability": 0.94794921875}, {"start": 1070.89, "end": 1071.07, "word": " على", "probability": 0.9287109375}, {"start": 1071.07, "end": 1071.35, "word": " هذه", "probability": 0.72998046875}, {"start": 1071.35, "end": 1071.99, "word": " العملاء،", "probability": 0.697509765625}, {"start": 1071.99, "end": 1072.19, "word": " دعنا", "probability": 0.89306640625}, {"start": 1072.19, "end": 1072.49, "word": " نقول،", "probability": 0.7584635416666666}, {"start": 1072.49, "end": 1072.87, "word": " لأننا", "probability": 0.95361328125}, {"start": 1072.87, "end": 1073.35, "word": " نتحدث", "probability": 0.809326171875}, {"start": 1073.35, "end": 1073.77, "word": " عن", "probability": 0.81884765625}, {"start": 1073.77, "end": 1074.41, "word": " أو", "probability": 0.2412109375}, {"start": 1074.41, "end": 1074.95, "word": " نتحدث", "probability": 0.9405517578125}, {"start": 1074.95, "end": 1075.27, "word": " عن", "probability": 0.93798828125}, {"start": 1075.27, "end": 1075.77, "word": " العملاء", "probability": 0.667724609375}, {"start": 1075.77, "end": 1076.01, "word": " الذين", "probability": 0.6923828125}, {"start": 1076.01, "end": 1076.99, "word": " يُدفعون", "probability": 0.6333211263020834}, {"start": 1076.99, "end": 1078.01, "word": " باعتبارات", "probability": 0.48223876953125}, {"start": 1078.01, "end": 1078.33, "word": " وليس", "probability": 0.79638671875}, {"start": 1078.33, "end": 1078.89, "word": " عمليات", "probability": 0.4532928466796875}, {"start": 1078.89, "end": 1079.17, "word": " وما", "probability": 0.5257568359375}, {"start": 1079.17, "end": 1079.17, "word": " إلى", "probability": 0.74267578125}, {"start": 1079.17, "end": 1079.31, "word": " ذلك", "probability": 0.8310546875}], "temperature": 1.0}, {"id": 46, "seek": 110202, "start": 1081.26, "end": 1102.02, "text": "ربما التطبيقات على هذه العملاء كانت أعلى من السنوات السابقة لأن شكل الاقتصادي أطلق، شكل الاقتصادي، دعنا نقول، كان أفضل من السنوات السابقة، لذلك إذا زادت التطبيقات", "tokens": [25513, 15042, 16712, 9566, 21292, 4587, 9307, 15844, 29538, 18863, 42213, 16606, 25961, 2655, 5551, 3615, 23942, 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أو تزداد عملياتها التي تدفع لأعمال هذه الشركات وما إلى ذلك، المقالة تتطور والأسباب تتطور، لذلك كما ترى إذا لم نكن لدينا المعلومات، لدينا الكثير من الأسباب لتفكيرها", "tokens": [10721, 2407, 11778, 3615, 8315, 8717, 39648, 4724, 8592, 33456, 25124, 31747, 9307, 34051, 4724, 8592, 33456, 6055, 5016, 38436, 4587, 29538, 18863, 2304, 26895, 9307, 8978, 13412, 31747, 9307, 6055, 11622, 3215, 18513, 8608, 3615, 2288, 11296, 34051, 6055, 11622, 3215, 18513, 6225, 2304, 20292, 9307, 11296, 38392, 6055, 3215, 5172, 3615, 5296, 10721, 25957, 6027, 29538, 25124, 31747, 9307, 4032, 15042, 30731, 29910, 23275, 12399, 9673, 4587, 6027, 3660, 6055, 2655, 9566, 13063, 4032, 6027, 10721, 35457, 16758, 6055, 2655, 9566, 13063, 12399, 5296, 8848, 23275, 9122, 15042, 6055, 2288, 7578, 11933, 15730, 32767, 8717, 19452, 5296, 16254, 8315, 9673, 30241, 20498, 9307, 12399, 5296, 16254, 8315, 33251, 12984, 13546, 9154, 16247, 35457, 16758, 5296, 2655, 5172, 4117, 13546, 11296], "avg_logprob": 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أننا استخدمنا", "tokens": [3555, 6027, 2655, 6027, 1829, 12399, 7251, 7435, 3555, 14739, 8717, 25957, 1211, 6055, 5016, 38436, 4587, 5296, 4117, 1829, 8717, 3615, 28480, 16247, 35457, 16758, 21542, 38436, 4587, 10632, 5296, 2655, 23275, 16712, 17082, 1829, 13546, 9307, 5551, 9778, 13546, 14111, 995, 39896, 6055, 17082, 1829, 13546, 3714, 9381, 18513, 2288, 18863, 42213, 2423, 2407, 46958, 5016, 4724, 4587, 32640, 3660, 945, 5551, 46538, 3714, 9381, 18513, 2288, 32771, 13546, 3714, 5172, 32887, 11242, 3660, 12399, 20666, 9566, 3555, 3615, 11933, 15730, 25961, 2655, 32771, 13546, 3714, 5172, 32887, 11242, 3660, 12399, 23758, 37495, 22653, 14739, 8315, 44713, 9778, 40448, 8315], "avg_logprob": -0.5901092499205209, "compression_ratio": 1.8010752688172043, "no_speech_prob": 0.0, "words": [{"start": 1124.33, "end": 1124.99, "word": "بالتالي،", "probability": 0.683441162109375}, {"start": 1124.99, "end": 1125.13, "word": " يجب", "probability": 0.7716471354166666}, {"start": 1125.13, "end": 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345.53, "text": "يمكن أن يتم إزالة هذه المجموعات أو تقوم بشراءها بقيمة أقل أو قيمة مجموعة أقل. الآن دعنا نعتبر الـ Rework. لقد تحدثنا عن الـ Rework. إنه نفس الشيء بالمناسبة لـ Spoilage. لكن الـ Rework يمكن أن يتم إصلاحه. هذه هي الفرق بين Spoilage وRework.", "tokens": [32640, 19452, 14739, 7251, 39237, 11933, 11622, 6027, 3660, 29538, 9673, 7435, 2304, 45367, 9307, 34051, 6055, 4587, 20498, 4724, 46309, 16606, 11296, 4724, 4587, 32640, 3660, 5551, 4587, 1211, 34051, 12174, 32640, 3660, 3714, 7435, 2304, 2407, 27884, 5551, 4587, 1211, 13, 6024, 48506, 11778, 3615, 8315, 8717, 34268, 26890, 2423, 39184, 497, 1023, 1284, 13, 5296, 28543, 6055, 24401, 12984, 8315, 18871, 2423, 39184, 497, 1023, 1284, 13, 36145, 3224, 8717, 36178, 25124, 1829, 38207, 20666, 2304, 8315, 35457, 3660, 5296, 39184, 45011, 48066, 13, 44381, 2423, 39184, 497, 1023, 1284, 7251, 43020, 14739, 7251, 39237, 11933, 9381, 15040, 5016, 3224, 13, 29538, 39896, 27188, 2288, 4587, 49374, 45011, 48066, 4032, 49, 1023, 1284, 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"end": 646.41, "text": "الأول هو أن يكون كمعرفة عادية والثاني كمعرفة غير عادية بالطبع ما هي الفرق بين معرفة عادية ومعرفة غير عادية؟ وهل تعتقد .. قبل أن نعتبر كلمات عادية ومعرفة غير عادية هل تعتقد أنه مهم أن نعتمد على معرفة غير عادية؟", "tokens": [6027, 10721, 12610, 31439, 14739, 7251, 30544, 9122, 2304, 3615, 28480, 3660, 6225, 18513, 10632, 16070, 12984, 7649, 1829, 9122, 2304, 3615, 28480, 3660, 32771, 13546, 6225, 18513, 10632, 20666, 9566, 3555, 3615, 19446, 39896, 27188, 2288, 4587, 49374, 20449, 28480, 3660, 6225, 18513, 10632, 4032, 2304, 3615, 28480, 3660, 32771, 13546, 6225, 18513, 10632, 22807, 4032, 3224, 1211, 6055, 34268, 28543, 4386, 12174, 36150, 14739, 8717, 34268, 26890, 9122, 19528, 9307, 6225, 18513, 10632, 4032, 2304, 3615, 28480, 3660, 32771, 13546, 6225, 18513, 10632, 8032, 1211, 6055, 34268, 28543, 14739, 3224, 3714, 16095, 14739, 8717, 34268, 2304, 3215, 15844, 20449, 28480, 3660, 32771, 13546, 6225, 18513, 10632, 22807], "avg_logprob": -0.36249999485232615, 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أزدادنا خطأنا لذلك سيقوم الـ Abnormal Spoilage بالتقليد", "tokens": [3224, 24192, 9673, 7435, 6027, 9307, 9673, 9778, 41193, 25720, 7251, 43020, 14739, 6055, 30544, 11778, 3615, 8315, 8717, 39648, 3714, 5016, 24793, 3660, 32767, 45636, 995, 22807, 5296, 33456, 8315, 8717, 14851, 9566, 40228, 14739, 8717, 11622, 3615, 7435, 6055, 3794, 16572, 3615, 8315, 11933, 15730, 5551, 11622, 3215, 18513, 8315, 6055, 3794, 16572, 3615, 8315, 11933, 15730, 5551, 11622, 3215, 18513, 8315, 37893, 995, 28820, 8315, 11933, 15730, 5551, 11622, 3215, 18513, 8315, 16490, 9566, 10721, 8315, 5296, 8848, 23275, 8608, 1829, 4587, 20498, 2423, 39184, 2847, 23157, 45011, 48066, 20666, 2655, 4587, 20292, 3215], "avg_logprob": -0.5235969515479341, "compression_ratio": 1.7210526315789474, "no_speech_prob": 5.960464477539063e-08, "words": [{"start": 1023.65, "end": 1024.09, "word": "هذه", "probability": 0.5565185546875}, {"start": 1024.09, "end": 1024.13, "word": " المجالات", "probability": 0.5196533203125}, 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"start": 1169.47, "end": 1194.21, "text": "سأقوم بإعطاء الـ 5000 دون أن أعرف أن هذا الـ 5000 هو بسبب الـ Spoilage للمجموعات المختلفة التي تم إنتهائها لنا لأننا لدينا قيمة كامة وكامة كامة ستكون موصولة لأشركتها مهما كانت هذه القيمة لـ Spoilage أو للمجموعات الجيدة لكن هنا الآن كما سنرى سنختار بين قيمة المجموعات الجيدة وقيمة المجموعات المخططة", "tokens": [3794, 10721, 4587, 20498, 4724, 28814, 3615, 9566, 16606, 2423, 39184, 23777, 11778, 11536, 14739, 5551, 3615, 28480, 14739, 23758, 2423, 39184, 23777, 31439, 4724, 35457, 3555, 2423, 39184, 45011, 48066, 5296, 19528, 7435, 2304, 45367, 9307, 9673, 46456, 46538, 3660, 38392, 46811, 11933, 29399, 3224, 16373, 11296, 5296, 8315, 5296, 33456, 8315, 5296, 16254, 8315, 12174, 32640, 3660, 9122, 10943, 3660, 4032, 4117, 10943, 3660, 9122, 10943, 3660, 8608, 2655, 30544, 3714, 2407, 9381, 12610, 3660, 5296, 10721, 8592, 31747, 2655, 11296, 3714, 3224, 15042, 25961, 2655, 29538, 25062, 32640, 3660, 5296, 39184, 45011, 48066, 34051, 5296, 19528, 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العامة", "probability": 0.9754231770833334}, {"start": 1491.22, "end": 1491.22, "word": " من", "probability": 0.98828125}, {"start": 1491.22, "end": 1491.64, "word": " الواجهة", "probability": 0.97890625}, {"start": 1491.64, "end": 1491.66, "word": " العامة", "probability": 0.9777018229166666}, {"start": 1491.66, "end": 1491.7, "word": " من", "probability": 0.98876953125}, {"start": 1491.7, "end": 1493.12, "word": " الواجهة", "probability": 0.9791015625}, {"start": 1493.12, "end": 1493.18, "word": " العامة", "probability": 0.9757486979166666}, {"start": 1493.18, "end": 1493.18, "word": " من", "probability": 0.98779296875}, {"start": 1493.18, "end": 1495.9, "word": " الواجهة", "probability": 0.97724609375}, {"start": 1495.9, "end": 1496.14, "word": " العامة", "probability": 0.9708658854166666}], "temperature": 1.0}, {"id": 65, "seek": 152336, "start": 1496.22, "end": 1523.36, "text": "هل لديك أسئلة؟ لذلك كما نستطيع أن نرى هنا، هذا هو الفرق بين الـ Normal Spoilage و الـ Abnormal Spoilage. الآن، ماذا تفكر؟ بعد أن نعتمد على الـ Spoilage. لقد قررنا أن الـ Spoilage يحتوي على اتجارات عادية و غير عادية. ماذا تفكر؟", "tokens": [3224, 1211, 5296, 16254, 4117, 5551, 3794, 19986, 37977, 22807, 5296, 8848, 23275, 9122, 15042, 8717, 14851, 9566, 40228, 14739, 8717, 2288, 7578, 34105, 12399, 23758, 31439, 27188, 2288, 4587, 49374, 2423, 39184, 21277, 45011, 48066, 4032, 2423, 39184, 2847, 23157, 45011, 48066, 13, 6024, 48506, 12399, 3714, 45636, 995, 6055, 5172, 37983, 22807, 39182, 14739, 8717, 34268, 2304, 3215, 15844, 2423, 39184, 45011, 48066, 13, 5296, 28543, 12174, 2288, 2288, 8315, 14739, 2423, 39184, 45011, 48066, 7251, 33753, 45865, 15844, 1975, 2655, 7435, 9640, 9307, 6225, 18513, 10632, 4032, 32771, 13546, 6225, 18513, 10632, 13, 3714, 45636, 995, 6055, 5172, 37983, 22807], "avg_logprob": -0.4678485519610919, "compression_ratio": 1.7190476190476192, "no_speech_prob": 5.960464477539063e-08, "words": [{"start": 1496.22, "end": 1496.48, "word": "هل", "probability": 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"word": " أن", "probability": 0.21435546875}, {"start": 1504.6, "end": 1505.52, "word": " نعتمد", "probability": 0.55181884765625}, {"start": 1505.52, "end": 1505.74, "word": " على", "probability": 0.81005859375}, {"start": 1505.74, "end": 1505.9, "word": " الـ", "probability": 0.724609375}, {"start": 1505.9, "end": 1506.4, "word": " Spoilage.", "probability": 0.921142578125}, {"start": 1506.88, "end": 1507.34, "word": " لقد", "probability": 0.5966796875}, {"start": 1507.34, "end": 1507.84, "word": " قررنا", "probability": 0.679351806640625}, {"start": 1507.84, "end": 1508.22, "word": " أن", "probability": 0.61572265625}, {"start": 1508.22, "end": 1508.36, "word": " الـ", "probability": 0.839599609375}, {"start": 1508.36, "end": 1508.94, "word": " Spoilage", "probability": 0.93701171875}, {"start": 1508.94, "end": 1509.62, "word": " يحتوي", "probability": 0.599853515625}, {"start": 1509.62, "end": 1509.68, "word": " على", "probability": 0.79443359375}, {"start": 1509.68, "end": 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{"start": 1536.91, "end": 1536.91, "word": " الـ", "probability": 0.716796875}, {"start": 1536.91, "end": 1537.21, "word": " normal", "probability": 0.828125}, {"start": 1537.21, "end": 1537.59, "word": " spoilage", "probability": 0.943603515625}, {"start": 1537.59, "end": 1537.75, "word": " ماذا", "probability": 0.767578125}, {"start": 1537.75, "end": 1538.09, "word": " تظن", "probability": 0.723876953125}, {"start": 1538.09, "end": 1538.25, "word": " أننا", "probability": 0.70458984375}, {"start": 1538.25, "end": 1538.51, "word": " نحتاج", "probability": 0.8523763020833334}, {"start": 1538.51, "end": 1538.63, "word": " أن", "probability": 0.634765625}, {"start": 1538.63, "end": 1538.79, "word": " نفعل", "probability": 0.9685872395833334}, {"start": 1538.79, "end": 1539.95, "word": " كمعارفين", "probability": 0.40142822265625}, {"start": 1539.95, "end": 1540.27, "word": " الآن", "probability": 0.6956787109375}, {"start": 1540.27, "end": 1540.99, "word": " مع", "probability": 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putting it on the good units on the good units excellent excellent therefore the normal or the cost of normal spoilage would be assigned on good units why?", "tokens": [3322, 2063, 295, 2710, 18630, 609, 576, 312, 43138, 337, 538, 3372, 309, 322, 264, 665, 6815, 322, 264, 665, 6815, 7103, 7103, 4412, 264, 2710, 420, 264, 2063, 295, 2710, 18630, 609, 576, 312, 13279, 322, 665, 6815, 983, 30], "avg_logprob": -0.22470238485506602, "compression_ratio": 1.8017241379310345, "no_speech_prob": 2.384185791015625e-07, "words": [{"start": 1550.08, "end": 1551.12, "word": "the", "probability": 0.11895751953125}, {"start": 1551.12, "end": 1551.58, "word": " cost", "probability": 0.8681640625}, {"start": 1551.58, "end": 1551.96, "word": " of", "probability": 0.94580078125}, {"start": 1551.96, "end": 1552.62, "word": " normal", "probability": 0.327392578125}, {"start": 1552.62, "end": 1553.32, "word": " spoilage", "probability": 0.77294921875}, {"start": 1553.32, "end": 1554.32, "word": " would", "probability": 0.88330078125}, {"start": 1554.32, "end": 1554.52, "word": " be", "probability": 0.9462890625}, {"start": 1554.52, "end": 1555.02, "word": " accounted", "probability": 0.92529296875}, {"start": 1555.02, "end": 1557.04, "word": " for", "probability": 0.927734375}, {"start": 1557.04, "end": 1557.56, "word": " by", "probability": 0.89501953125}, {"start": 1557.56, "end": 1558.42, "word": " putting", "probability": 0.7841796875}, {"start": 1558.42, "end": 1558.7, "word": " it", "probability": 0.9443359375}, {"start": 1558.7, "end": 1558.98, "word": " on", "probability": 0.93994140625}, {"start": 1558.98, "end": 1560.12, "word": " the", "probability": 0.8828125}, {"start": 1560.12, "end": 1560.36, "word": " good", "probability": 0.59619140625}, {"start": 1560.36, "end": 1560.94, "word": " units", "probability": 0.7431640625}, {"start": 1560.94, "end": 1562.28, "word": " on", "probability": 0.52099609375}, {"start": 1562.28, "end": 1562.46, "word": " the", "probability": 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"probability": 0.93359375}, {"start": 1592.5, "end": 1592.9, "word": " going", "probability": 0.95703125}, {"start": 1592.9, "end": 1593.14, "word": " to", "probability": 0.978515625}, {"start": 1593.14, "end": 1593.56, "word": " incur", "probability": 0.54833984375}, {"start": 1593.56, "end": 1593.88, "word": " some", "probability": 0.89501953125}, {"start": 1593.88, "end": 1594.28, "word": " sort", "probability": 0.8837890625}, {"start": 1594.28, "end": 1594.54, "word": " of", "probability": 0.97412109375}, {"start": 1594.54, "end": 1594.9, "word": " normal", "probability": 0.91064453125}, {"start": 1594.9, "end": 1595.52, "word": " spoilage", "probability": 0.716064453125}], "temperature": 1.0}, {"id": 69, "seek": 162103, "start": 1596.59, "end": 1621.03, "text": "لأننا قلنا إن الـ Normal Spoilage هو من عملية عامة عامة، لذلك لا يمكننا أن نحصل على أي عامة جيدة إلا لو اكتشفنا بعض نوع من الـ Normal Spoilage، لذلك هذا الـ Normal Spoilage هو بسبب عملية عامة عامة ويجب أن يكون مجموعت وموضوع لعامة جيدة، بينما على الجانب الآخر", "tokens": [1211, 33456, 8315, 12174, 1211, 8315, 36145, 2423, 39184, 21277, 45011, 48066, 31439, 9154, 6225, 42213, 10632, 6225, 10943, 3660, 6225, 10943, 3660, 12399, 5296, 8848, 23275, 20193, 7251, 43020, 8315, 14739, 8717, 5016, 36520, 15844, 36632, 6225, 10943, 3660, 10874, 25708, 3660, 11933, 15040, 45164, 1975, 4117, 2655, 8592, 5172, 8315, 45030, 11242, 8717, 45367, 9154, 2423, 39184, 21277, 45011, 48066, 12399, 5296, 8848, 23275, 23758, 2423, 39184, 21277, 45011, 48066, 31439, 4724, 35457, 3555, 6225, 42213, 10632, 6225, 10943, 3660, 6225, 10943, 3660, 4032, 1829, 7435, 3555, 14739, 7251, 30544, 3714, 7435, 2304, 2407, 34268, 4032, 2304, 2407, 11242, 45367, 5296, 3615, 10943, 3660, 10874, 25708, 3660, 12399, 49374, 15042, 15844, 25724, 7649, 3555, 6024, 95, 34740], "avg_logprob": -0.5210937614242236, "compression_ratio": 1.9953051643192488, "no_speech_prob": 5.960464477539063e-08, "words": [{"start": 1596.59, "end": 1597.17, "word": 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"start": 2396.45, "end": 2417.99, "text": "بالطبع يمكننا التخلص منها من عدة مصادر، لكن هذا هو الطريق الأفضل لتقديم الـ normal spoilage لأننا نعرف أن الـ normal spoilage يتم اكتشافه بسبب الجوانات الجيدة، لذلك سنقوم بتقديم الـ spoilage أو الـ normal spoilage كمية من الجوانات الجيدة، حسنًا، دعونا نعتبر", "tokens": [3555, 6027, 9566, 3555, 3615, 7251, 43020, 8315, 16712, 9778, 1211, 9381, 9154, 11296, 9154, 6225, 41891, 3714, 9381, 18513, 2288, 12399, 44381, 23758, 31439, 41950, 16572, 4587, 16247, 5172, 11242, 1211, 5296, 2655, 4587, 16254, 2304, 2423, 39184, 2710, 18630, 609, 5296, 33456, 8315, 8717, 3615, 28480, 14739, 2423, 39184, 2710, 18630, 609, 7251, 39237, 1975, 4117, 2655, 8592, 31845, 3224, 4724, 35457, 3555, 25724, 2407, 7649, 9307, 25724, 25708, 3660, 12399, 5296, 8848, 23275, 8608, 1863, 4587, 20498, 39894, 4587, 16254, 2304, 2423, 39184, 18630, 609, 34051, 2423, 39184, 2710, 18630, 609, 9122, 2304, 10632, 9154, 25724, 2407, 7649, 9307, 25724, 25708, 3660, 12399, 11331, 3794, 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{"start": 2404.97, "end": 2405.55, "word": " spoilage", "probability": 0.942138671875}, {"start": 2405.55, "end": 2406.91, "word": " يتم", "probability": 0.28045654296875}, {"start": 2406.91, "end": 2407.33, "word": " اكتشافه", "probability": 0.4973551432291667}, {"start": 2407.33, "end": 2407.91, "word": " بسبب", "probability": 0.8533528645833334}, {"start": 2407.91, "end": 2408.75, "word": " الجوانات", "probability": 0.413299560546875}, {"start": 2408.75, "end": 2408.83, "word": " الجيدة،", "probability": 0.8055419921875}, {"start": 2408.83, "end": 2409.19, "word": " لذلك", "probability": 0.7978515625}, {"start": 2409.19, "end": 2409.65, "word": " سنقوم", "probability": 0.6378173828125}, {"start": 2409.65, "end": 2410.41, "word": " بتقديم", "probability": 0.82666015625}, {"start": 2410.41, "end": 2410.59, "word": " الـ", "probability": 0.7314453125}, {"start": 2410.59, "end": 2411.21, "word": " spoilage", "probability": 0.85693359375}, {"start": 2411.21, "end": 2411.37, "word": " أو", "probability": 0.92626953125}, {"start": 2411.37, "end": 2411.47, "word": " الـ", "probability": 0.7685546875}, {"start": 2411.47, "end": 2411.77, "word": " normal", "probability": 0.794921875}, {"start": 2411.77, "end": 2412.25, "word": " spoilage", "probability": 0.958740234375}, {"start": 2412.25, "end": 2412.93, "word": " كمية", "probability": 0.3897705078125}, {"start": 2412.93, "end": 2413.25, "word": " من", "probability": 0.9580078125}, {"start": 2413.25, "end": 2413.81, "word": " الجوانات", "probability": 0.927490234375}, {"start": 2413.81, "end": 2415.27, "word": " الجيدة،", "probability": 0.83514404296875}, {"start": 2415.27, "end": 2416.71, "word": " حسنًا،", "probability": 0.7354736328125}, {"start": 2416.71, "end": 2417.33, "word": " دعونا", "probability": 0.7039794921875}, {"start": 2417.33, "end": 2417.99, "word": " نعتبر", "probability": 0.675048828125}], "temperature": 1.0}, {"id": 102, "seek": 245498, "start": 2426.07, "end": 2454.99, "text": "دعنا نعتبر الـ Spoilage أو الحصول على Spoilage في نظام Process Coasting بالطبع نحن فقط انتهينا من القصة 17 التي تعتبر Process Coasting كما قلنا بأن Process Coasting في الخطوة الأولى تتحكم في المجموعات الجسمية، صحيح؟ تتحكم في ما هو أو من أين نحصل على هذه المجموعات أو أين ذهبت هذه المجموعات، صحيح؟", "tokens": [3215, 3615, 8315, 8717, 34268, 26890, 2423, 39184, 45011, 48066, 34051, 21542, 9381, 12610, 15844, 45011, 48066, 8978, 8717, 19913, 10943, 31093, 3066, 30587, 20666, 9566, 3555, 3615, 8717, 5016, 1863, 6156, 47432, 16472, 47395, 1829, 8315, 9154, 25062, 9381, 3660, 3282, 38392, 6055, 34268, 26890, 31093, 3066, 30587, 9122, 15042, 12174, 1211, 8315, 4724, 33456, 31093, 3066, 30587, 8978, 33962, 9566, 2407, 3660, 16247, 12610, 7578, 6055, 2655, 5016, 24793, 8978, 9673, 7435, 2304, 45367, 9307, 25724, 38251, 10632, 12399, 20328, 5016, 1829, 5016, 22807, 6055, 2655, 5016, 24793, 8978, 19446, 31439, 34051, 9154, 5551, 9957, 8717, 5016, 36520, 15844, 29538, 9673, 7435, 2304, 45367, 9307, 34051, 5551, 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0.300750732421875}, {"start": 2445.85, "end": 2446.07, "word": " في", "probability": 0.7275390625}, {"start": 2446.07, "end": 2446.19, "word": " المجموعات", "probability": 0.561962890625}, {"start": 2446.19, "end": 2447.21, "word": " الجسمية،", "probability": 0.5230712890625}, {"start": 2447.21, "end": 2447.61, "word": " صحيح؟", "probability": 0.7172119140625}, {"start": 2447.61, "end": 2448.15, "word": " تتحكم", "probability": 0.71112060546875}, {"start": 2448.15, "end": 2448.37, "word": " في", "probability": 0.81884765625}, {"start": 2448.37, "end": 2448.61, "word": " ما", "probability": 0.43505859375}, {"start": 2448.61, "end": 2448.79, "word": " هو", "probability": 0.397705078125}, {"start": 2448.79, "end": 2449.65, "word": " أو", "probability": 0.359375}, {"start": 2449.65, "end": 2449.99, "word": " من", "probability": 0.6865234375}, {"start": 2449.99, "end": 2450.29, "word": " أين", "probability": 0.87841796875}, {"start": 2450.29, "end": 2450.75, "word": " نحصل", "probability": 0.4962158203125}, {"start": 2450.75, "end": 2450.87, "word": " على", "probability": 0.740234375}, {"start": 2450.87, "end": 2451.09, "word": " هذه", "probability": 0.841796875}, {"start": 2451.09, "end": 2451.37, "word": " المجموعات", "probability": 0.90947265625}, {"start": 2451.37, "end": 2452.15, "word": " أو", "probability": 0.4599609375}, {"start": 2452.15, "end": 2453.05, "word": " أين", "probability": 0.832275390625}, {"start": 2453.05, "end": 2453.29, "word": " ذهبت", "probability": 0.8839111328125}, {"start": 2453.29, "end": 2453.51, "word": " هذه", "probability": 0.87841796875}, {"start": 2453.51, "end": 2454.41, "word": " المجموعات،", "probability": 0.8756510416666666}, {"start": 2454.41, "end": 2454.99, "word": " صحيح؟", "probability": 0.97998046875}], "temperature": 1.0}, {"id": 103, "seek": 247794, "start": 2455.68, "end": 2477.94, "text": "بالطبع قمنا بتفكير ما بدأت وانتهت، ما أتيت من البداية للإكتشاف، وما أبقى كموضوع العمل الأخير. الآن، يجب أن نضيف أشياء أخرى. يجب أن نضيف أن لدينا تسجيل عادل، ويجب أن نضيف أن لدينا تسجيل غير عادل.", "tokens": [3555, 6027, 9566, 3555, 3615, 12174, 2304, 8315, 4724, 2655, 5172, 4117, 13546, 19446, 47525, 10721, 2655, 4032, 7649, 47395, 2655, 12399, 19446, 5551, 31371, 2655, 9154, 29739, 28259, 10632, 24976, 28814, 4117, 2655, 8592, 31845, 12399, 4032, 15042, 5551, 3555, 4587, 7578, 9122, 2304, 2407, 11242, 45367, 18863, 42213, 16247, 9778, 13546, 13, 6024, 48506, 12399, 7251, 7435, 3555, 14739, 8717, 11242, 33911, 5551, 8592, 1829, 16606, 5551, 34740, 7578, 13, 7251, 7435, 3555, 14739, 8717, 11242, 33911, 14739, 5296, 16254, 8315, 6055, 3794, 7435, 26895, 6225, 18513, 1211, 12399, 4032, 1829, 7435, 3555, 14739, 8717, 11242, 33911, 14739, 5296, 16254, 8315, 6055, 3794, 7435, 26895, 32771, 13546, 6225, 18513, 1211, 13], "avg_logprob": -0.5383772034394113, "compression_ratio": 1.9717514124293785, "no_speech_prob": 5.960464477539063e-08, "words": [{"start": 2455.68, "end": 2456.16, "word": "بالطبع", "probability": 0.8112548828125}, {"start": 2456.16, "end": 2456.48, "word": " قمنا", "probability": 0.53955078125}, {"start": 2456.48, "end": 2457.0, "word": " بتفكير", "probability": 0.47119140625}, {"start": 2457.0, "end": 2457.96, "word": " ما", "probability": 0.86962890625}, {"start": 2457.96, "end": 2460.0, "word": " بدأت", "probability": 0.6277669270833334}, {"start": 2460.0, "end": 2460.82, "word": " وانتهت،", "probability": 0.63984375}, {"start": 2460.82, "end": 2461.56, "word": " ما", "probability": 0.66357421875}, {"start": 2461.56, "end": 2463.1, "word": " أتيت", "probability": 0.3704020182291667}, {"start": 2463.1, "end": 2463.38, "word": " من", "probability": 0.98095703125}, {"start": 2463.38, "end": 2463.82, "word": " البداية", "probability": 0.751220703125}, {"start": 2463.82, "end": 2464.66, "word": " للإكتشاف،", "probability": 0.5428118024553571}, {"start": 2464.66, "end": 2465.26, "word": " وما", "probability": 0.880615234375}, {"start": 2465.26, "end": 2467.14, "word": " أبقى", "probability": 0.7096405029296875}, {"start": 2467.14, "end": 2468.02, "word": " كموضوع", "probability": 0.437890625}, {"start": 2468.02, "end": 2468.28, "word": " العمل", "probability": 0.536285400390625}, {"start": 2468.28, "end": 2468.34, "word": " الأخير.", "probability": 0.6154581705729166}, {"start": 2468.84, "end": 2469.4, "word": " الآن،", "probability": 0.5105387369791666}, {"start": 2469.4, "end": 2469.66, "word": " يجب", "probability": 0.7649739583333334}, {"start": 2469.66, "end": 2469.74, "word": " أن", "probability": 0.73779296875}, {"start": 2469.74, "end": 2469.96, "word": " نضيف", "probability": 0.9235026041666666}, {"start": 2469.96, "end": 2471.1, "word": " أشياء", "probability": 0.5967864990234375}, {"start": 2471.1, "end": 2471.1, "word": " أخرى.", "probability": 0.6396484375}, {"start": 2471.68, "end": 2472.18, "word": " يجب", "probability": 0.9742838541666666}, {"start": 2472.18, "end": 2472.28, "word": " أن", "probability": 0.9189453125}, {"start": 2472.28, 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الوضع + +25 +00:02:02,010 --> 00:02:07,350 +الوضع الوضع الوضع الوضع الوضع الوضع الوضع الوضع + +26 +00:02:07,350 --> 00:02:13,570 +الوضع الوضع الوضع الوضع الوضع + +27 +00:02:14,870 --> 00:02:19,710 +ولكن المواد الواضحة في مجلس التجارب سيتم إضافتها + +28 +00:02:19,710 --> 00:02:26,010 +في نهاية البرنامج، لذلك كما يمكننا أن نرى هنا، + +29 +00:02:26,010 --> 00:02:29,330 +المواد الواضحة تم إضافتها في نهاية البرنامج. + +30 +00:02:30,310 --> 00:02:33,230 +بالطبع، يجب أن نعتبر، و .. و .. و .. و .. و .. و + +31 +00:02:33,230 --> 00:02:33,510 +.. و .. و .. و .. و .. و .. و .. و .. و .. و .. و + +32 +00:02:33,510 --> 00:02:34,750 +.. و .. و .. و .. و .. و .. و .. و .. و .. و .. و + +33 +00:02:34,750 --> 00:02:34,810 +.. و .. و .. و .. و .. و .. و .. و .. و .. و .. و + +34 +00:02:34,810 --> 00:02:36,650 +.. و .. و .. و .. و .. و .. و .. و .. و .. و .. و + +35 +00:02:36,650 --> 00:02:36,670 +.. و .. و .. و .. و .. و .. و .. و .. و .. و .. و + +36 +00:02:36,670 --> 00:02:37,610 +.. و .. و .. + +37 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وليس على التجارب التجارية التجارية. لقد + +49 +00:03:15,040 --> 00:03:18,320 +انتهينا من التركيز على التجارب التجارية. علينا + +50 +00:03:18,320 --> 00:03:20,460 +الآن التفكير في تجارب التجارة التجارية. الآن + +51 +00:03:20,460 --> 00:03:23,500 +باعتبار التجارب التجارية، ما هي المختلفات التي + +52 +00:03:23,500 --> 00:03:25,160 +سنختارها؟ + +53 +00:03:28,660 --> 00:03:33,800 +التنسيق لأن كما نرى هنا التنسيق يتم إضافته بشكل + +54 +00:03:33,800 --> 00:03:36,040 +مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط + +55 +00:03:36,040 --> 00:03:40,040 +بشكل مرتبط مرتبط مرتبط مرتبط مرتبط مرتبط مرتبط + +56 +00:03:40,040 --> 00:03:40,060 +مرتبط مرتبط مرتبط مرتبط مرتبط مرتبط مرتبط مرتبط + +57 +00:03:40,060 --> 00:03:40,140 +مرتبط مرتبط مرتبط مرتبط مرتبط مرتبط مرتبط مرتبط + +58 +00:03:40,140 --> 00:03:40,260 +مرتبط مرتبط مرتبط مرتبط مرتبط مرتبط مرتبط مرتبط + +59 +00:03:40,260 --> 00:03:53,740 +مرتبط م + +60 +00:03:53,770 --> 00:03:57,330 +ولكن في هذه الحالة، المواد الواضحة تم إضافتها في + +61 +00:03:57,330 --> 00:04:00,890 +وقت مختلف عن مستقبل التحول، لذلك يكون لدينا مستقبل + +62 +00:04:00,890 --> 00:04:05,770 +تحول كمجلة مستقبلية ومواد واضحة مستقبلية كمجلة + +63 +00:04:05,770 --> 00:04:08,850 +مستقبلية أخرى، هل هذه فقط الاثنين المجلة + +64 +00:04:08,850 --> 00:04:11,630 +المستقبلية التي سنعتبرها في هذه الحالة؟ + +65 +00:04:14,970 --> 00:04:18,070 +Excellent excellent therefore in the testing + +66 +00:04:18,070 --> 00:04:21,810 +department we are not going to start any new + +67 +00:04:21,810 --> 00:04:25,250 +products or let us say the testing department or + +68 +00:04:25,250 --> 00:04:28,250 +or the the the objective of the testing department + +69 +00:04:28,250 --> 00:04:32,530 +is not starting the production or it is not the + +70 +00:04:32,530 --> 00:04:39,970 +starting ofمجموعات جديدة، ولكنها فقط تركز على، + +71 +00:04:39,970 --> 00:04:44,790 +دعنا نقول، المقبلة أو الحصول على أو الحصول على ما + +72 +00:04:44,790 --> 00:04:50,850 +بدأت في مجلس التجارب. لذلك، سيكون هناك مجلة أخرى + +73 +00:04:50,850 --> 00:04:56,190 +في مجلس التجارب التي مهتمة بمجلس التجارب التي تم + +74 +00:04:56,190 --> 00:05:00,730 +تحريرها من مجلس التجارب إلى مجلس التجارب. بالطبع، + +75 +00:05:00,730 --> 00:05:07,250 +هذه المجلة دائمابالطبع هذه القسمة ستتم إضافتها في + +76 +00:05:07,250 --> 00:05:15,050 +البداية من تجارب التصميم لأن هذا سيكون اختيار أكيد + +77 +00:05:15,050 --> 00:05:19,170 +للغاية لكي يتم اختياره لأننا نعرف أن مجلس التجارب + +78 +00:05:19,170 --> 00:05:24,630 +سيتم تغييره إلى مجلس التجارب والمجلس التجارب سيتم + +79 +00:05:24,630 --> 00:05:32,020 +أولاتستخدم هذه المجموعات المتعاملة لإضافة إلىها + +80 +00:05:32,020 --> 00:05:37,320 +قيم التحول والقيم المادية في هذه المجموعة، لذلك + +81 +00:05:37,320 --> 00:05:41,940 +المتعامل أو المجموعات المتعاملة أو المجموعات + +82 +00:05:41,940 --> 00:05:45,840 +المتعاملة من مجلس المجلس التجارب إلى مجلس التجارب + +83 +00:05:45,840 --> 00:05:51,900 +التجاربية هي مجلة أخرى دائما مضافة في البداية + +84 +00:05:54,200 --> 00:05:58,540 +of the production processفي هذه الحالة، سيكون + +85 +00:05:58,540 --> 00:06:02,880 +لدينا ثلاثة مختارات مختلفة. لماذا ثلاثة؟ لأن كما + +86 +00:06:02,880 --> 00:06:09,960 +نرى من التصميم، لدينا مجموعات تتجارب التي تم + +87 +00:06:09,960 --> 00:06:13,340 +إضافتها بطريقة متساومة. لدينا .. هذه مختارة رقم + +88 +00:06:13,340 --> 00:06:16,540 +واحدة، دعنا نقول. لدينا مواد مباشرة التي تم + +89 +00:06:16,540 --> 00:06:21,100 +إضافتها في نهاية البرنامج. هذه مختارة أخرى. وكما + +90 +00:06:21,100 --> 00:06:25,180 +يمكننا أن نرى هنا، هناك مختار أخر أو ثالث يسمى + +91 +00:06:28,870 --> 00:06:31,550 +in coasts + +92 +00:06:32,540 --> 00:06:37,520 +وهي مجموعات المجموعات التي تم تنفيذها في مجلس + +93 +00:06:37,520 --> 00:06:41,740 +التجارب والتنفيذ إلى مجلس التجارب، لذلك مجلس + +94 +00:06:41,740 --> 00:06:47,660 +التجارب لا يبدأ مجموعات جديدة أو لا يبدأ عملية + +95 +00:06:47,660 --> 00:06:52,440 +تنفيذ على مجموعات جديدة، إنه يبدأ أو يكمل عملية + +96 +00:06:52,440 --> 00:06:59,300 +التنفيذ على مجموعات بدأت أو بدأت بالفعل في + +97 +00:06:59,300 --> 00:07:08,480 +مجلس التجاربأي أسئلة؟ لذلك في أي مدارس تأتي بعد + +98 +00:07:08,480 --> 00:07:15,220 +دعنا نقول مدارس أخرى، فسيكون هناك مجموعة جديدة أو + +99 +00:07:15,220 --> 00:07:20,560 +مجموعة أضافية التي تتعامل في مجموعة. دائما + +100 +00:07:20,560 --> 00:07:23,240 +المجموعة التي تتعامل في مجموعة ستتم إضافتها في + +101 +00:07:23,240 --> 00:07:29,360 +البداية للوصول للتجارب. دائماهل لديك أسئلة؟ لذلك + +102 +00:07:29,360 --> 00:07:35,550 +سنستخدم نفس الخطوة الخامسة في مجلس التجاربو + +103 +00:07:35,550 --> 00:07:40,230 +سنستخدم نفس التجارب التجارية أو التجارب التجارية + +104 +00:07:40,230 --> 00:07:43,790 +التي أخذناها في مجلس التجارة التجارية لا أو لا + +105 +00:07:43,790 --> 00:07:48,970 +يوجد شيء أو لا يوجد اختلافات بين مجلس التجارة + +106 +00:07:48,970 --> 00:07:52,190 +التجارية ومجلس التجارة التجارية في التجارة + +107 +00:07:52,190 --> 00:07:56,290 +التجارية الوحيد الاختلاف هو أننا سنستخدم أو أننا + +108 +00:07:56,290 --> 00:08:01,470 +سنضيف مجلة أخرى هذا هو الوحيد الاختلاف لذلك دعونا + +109 +00:08:01,470 --> 00:08:06,540 +نعتبر مجلس التجارة التجارية الآنAccording to the + +110 +00:08:06,540 --> 00:08:08,300 +data for the + +111 +00:08:14,030 --> 00:08:18,310 +التجارة التجارة التجارة التجارة + +112 +00:08:18,310 --> 00:08:18,370 +التجارة التجارة التجارة التجارة التجارة التجارة + +113 +00:08:18,370 --> 00:08:18,990 +التجارة التجارة التجارة التجارة التجارة التجارة + +114 +00:08:18,990 --> 00:08:20,790 +التجارة التجارة التجارة التجارة التجارة التجارة + +115 +00:08:20,790 --> 00:08:28,590 +التجارة التجارة التجارة التجارة التجارة التجارة + +116 +00:08:28,590 --> 00:08:33,870 +التجارة التجارة + +117 +00:08:33,870 --> 00:08:37,430 +التجارة + +118 +00:08:37,430 --> 00:08:44,010 +التجارة التجارة التجارة + +119 +00:08:44,590 --> 00:08:49,290 +وكانت مقرره في مجلس التجارب وكانت مقرره في مجلس + +120 +00:08:49,290 --> 00:08:50,830 +التجارب وكانت مقرره في مجلس التجارب وكانت مقرره في + +121 +00:08:50,830 --> 00:08:51,890 +مجلس التجارب وكانت مقرره في مجلس التجارب وكانت + +122 +00:08:51,890 --> 00:08:55,650 +مقرره في مجلس التجارب وكانت مقرره في مجلس التجارب + +123 +00:08:55,650 --> 00:08:55,690 +وكانت مقرره في مجلس التجارب وكانت مقرره في مجلس + +124 +00:08:55,690 --> 00:08:57,550 +مجلس التجارب وكانت مقرره في مجلس التجارب وكانت + +125 +00:08:57,550 --> 00:09:07,140 +مقرره في مجلس التجارب وكانتممتاز، لأن كما رأينا، + +126 +00:09:07,140 --> 00:09:11,680 +المواد الواضحة تم إضافتها في نهاية البرنامج، لذلك، + +127 +00:09:11,680 --> 00:09:17,360 +إذا كانت المجموعة الواضحة 62.5% للمجموعات هذه، + +128 +00:09:17,360 --> 00:09:21,700 +فهذا يعني أنهم أخذوا 0% من المواد الواضحة لأن + +129 +00:09:21,700 --> 00:09:24,940 +المواد الواضحة تم إضافتها في نهاية البرنامج، + +130 +00:09:24,940 --> 00:09:29,560 +بالطبع، سعر التحول أو المجموعة الواضحة تم إضافتها + +131 +00:09:29,560 --> 00:09:34,530 +في نهاية البرنامج أو في نهاية البرنامجبالتالي + +132 +00:09:34,530 --> 00:09:44,470 +سيكون 62.5% الآن نحن لا نستطيع نسمي هؤلاء + +133 +00:09:44,470 --> 00:09:48,050 +المجموعات عامة لأنها لم تبدأ في مجلس التجارب + +134 +00:09:48,050 --> 00:09:53,130 +ولكنها تم تسجيلها من مجلس التجارب، لذلك تم تسجيلها + +135 +00:09:53,130 --> 00:09:58,640 +في مارس لـ100 مجلسإذا تذكر، في مجلد التجارة + +136 +00:09:58,640 --> 00:10:04,820 +التجارية، نحن نكمل وننتهي أو نكمل ونتجر في مجلد + +137 +00:10:04,820 --> 00:10:07,540 +التجارة التجارية في مارس، نحن نحن نتجر في مجلد + +138 +00:10:07,540 --> 00:10:08,560 +التجارة التجارية في مارس، نحن نتجر في مارس، نحن + +139 +00:10:08,560 --> 00:10:08,980 +نتجر في مارس، نحن نتجر في مارس، نحن نتجر في مارس، + +140 +00:10:08,980 --> 00:10:10,200 +نحن نتجر في مارس، نحن نتجر في مارس، نحن نتجر في + +141 +00:10:10,200 --> 00:10:12,560 +مارس، نحن نتجر في مارس، نحن نتجر في مارس، نحن نتجر + +142 +00:10:12,560 --> 00:10:17,080 +في مارس، نحن نتجر + +143 +00:10:17,080 --> 00:10:19,260 +في مارس، نحن نتج + +144 +00:10:21,880 --> 00:10:26,580 +لذلك هذا هو عدد المجلدات التي تم تنفيذها في مارس + +145 +00:10:26,580 --> 00:10:30,200 +في مجلد التجارب والتي تم تنفيذها إلى مجلد التجارب + +146 +00:10:30,200 --> 00:10:33,900 +التجارب بالطبع في عشرة أشهر .. آه .. آه .. آه .. + +147 +00:10:33,900 --> 00:10:36,520 +آه .. آه .. آه .. آه .. آه .. آه .. آه .. آه .. آه + +148 +00:10:36,520 --> 00:10:36,760 +.. آه .. آه .. آه .. آه .. آه .. آه .. آه .. آه .. + +149 +00:10:36,760 --> 00:10:37,500 +آه .. آه .. آه .. آه .. آه .. آه .. آه .. آه .. آه + +150 +00:10:37,500 --> 00:10:37,680 +.. آه .. آه .. آه .. آه .. آه .. آه .. آه .. آه .. + +151 +00:10:37,680 --> 00:10:38,020 +آه .. آه .. آه .. آه .. آه .. آه .. آه .. آه .. آه + +152 +00:10:38,020 --> 00:10:49,860 +.. آه .. آه .. آه .. آه .. آه .. آه + +153 +00:10:49,860 --> 00:10:57,400 +.. آولذلك، سيكون الهجوم هنا في مارس 440 أجزة، + +154 +00:10:57,400 --> 00:11:03,480 +بالطبع من الـ 440 أو من الـ 640 أجزة إذا كانت الـ + +155 +00:11:03,480 --> 00:11:08,700 +440 تنتهي، فالـ 200 سيبقى أو سيبقى موجودًا في + +156 +00:11:08,700 --> 00:11:12,840 +الprocess أو في البرنامج كمجلس العمل المنتهي + +157 +00:11:15,280 --> 00:11:19,620 +بالطبع، عملية إختيار التجارب للتجارب للمجال + +158 +00:11:19,620 --> 00:11:21,980 +التجاربي للمجال التجاربي للمجال التجاربي للمجال + +159 +00:11:21,980 --> 00:11:22,580 +التجاربي للمجال التجاربي للمجال التجاربي للمجال + +160 +00:11:22,580 --> 00:11:24,660 +التجاربي للمجال التجاربي للمجال التجاربي للمجال + +161 +00:11:24,660 --> 00:11:25,100 +التجاربي للمجال التجاربي للمجال التجاربي للمجال + +162 +00:11:25,100 --> 00:11:26,880 +التجاربي للمجال التجاربي للمجال التجاربي للمجال + +163 +00:11:26,880 --> 00:11:29,200 +التجاربي للمجال التجاربي للمجال التجاربي للمجال + +164 +00:11:29,200 --> 00:11:32,980 +التجاربي للمجال التجاربي للمجال التجاربي للمجال + +165 +00:11:32,980 --> 00:11:37,600 +التجاربي للمجال التجاربي للمجال التجاربي للمجال + +166 +00:11:37,600 --> 00:11:41,360 +التجاربي + +167 +00:11:41,360 --> 00:11:46,130 +لبالطبع سوف نتعامل بـTransferred Incos كما إذا + +168 +00:11:46,130 --> 00:11:53,230 +كانوا مجرد مادة مباشرةكما يمكننا أن نرى هنا، + +169 +00:11:53,230 --> 00:11:57,370 +الـTransferred-in-Costs يتعاملون بشكل إذا كانت + +170 +00:11:57,370 --> 00:12:01,050 +هناك نوع من المادة الواضحة التي تم إضافتها في + +171 +00:12:01,050 --> 00:12:05,970 +البداية من البرنامج. إذا كنت تعتقد هذا، فلن يكون + +172 +00:12:05,970 --> 00:12:13,730 +لديك أي مشكلة في الانتقال مع الأدوات المختلفة أو + +173 +00:12:13,730 --> 00:12:17,410 +في الانتقال مع نظام الـ Process Costing. هل هناك + +174 +00:12:17,410 --> 00:12:23,530 +أسئلة؟الان دعنا نعتبر بالطبع عملية + +175 +00:12:23,530 --> 00:12:27,770 +تجارب التجارب للتجارب للتجارب للتجارب للتجارب + +176 +00:12:27,770 --> 00:12:28,090 +للتجارب للتجارب للتجارب للتجارب للتجارب للتجارب + +177 +00:12:28,090 --> 00:12:28,150 +للتجارب للتجارب للتجارب للتجارب للتجارب للتجارب + +178 +00:12:28,150 --> 00:12:28,410 +للتجارب للتجارب للتجارب للتجارب للتجارب للتجارب + +179 +00:12:28,410 --> 00:12:28,890 +للتجارب للتجارب للتجارب للتجارب للتجارب للتجارب + +180 +00:12:28,890 --> 00:12:36,030 +للتجارب للتجارب للتجارب للتجارب للتجارب للتجارب + +181 +00:12:36,030 --> 00:12:39,050 +لل + +182 +00:12:39,780 --> 00:12:44,160 +كانت لديها اتجارات مختلفة واحدة باعتبار اتجارات + +183 +00:12:44,160 --> 00:12:47,400 +عادية واخره باعتبار اتجارات اخرى باعتبار اتجارات + +184 +00:12:47,400 --> 00:12:48,520 +اخرى اخرى اخرى اخرى اخرى اخرى اخرى اخرى اخرى اخرى + +185 +00:12:48,520 --> 00:12:50,220 +اخرى اخرى اخرى اخرى اخرى اخرى اخرى اخرى اخرى اخرى + +186 +00:12:50,220 --> 00:12:50,240 +اخرى اخرى اخرى اخرى اخرى اخرى اخرى اخرى اخرى اخرى + +187 +00:12:50,240 --> 00:12:53,620 +اخرى اخرى اخرى اخرى اخرى اخرى اخرى اخرى اخرى اخرى + +188 +00:12:53,620 --> 00:12:55,500 +اخرى اخرى اخرى اخرى اخرى اخرى اخرى اخرى اخرى اخرى + +189 +00:12:55,500 --> 00:13:00,800 +اخرى اخرى + +190 +00:13:00,800 --> 00:13:04,520 +اخرى + +191 +00:13:04,520 --> 00:13:12,090 +اخرى اخرى اخرأو الـ Transferred in Costs في مرة + +192 +00:13:12,090 --> 00:13:15,990 +كانت 52 ألف دولار باعتبار الـ weighted average + +193 +00:13:15,990 --> 00:13:21,410 +method وفي مرة أخرى كانت 52 480 دولار إذا كانت + +194 +00:13:21,410 --> 00:13:24,170 +الطريقة الـ first in and first out كانت استخدامه، + +195 +00:13:24,170 --> 00:13:28,770 +لذلك أولاً سنستخدم 52 ألف دولار وهو طريقة ال + +196 +00:13:28,770 --> 00:13:34,250 +coasting weighted average method ثم سنستخدم 52 480 + +197 +00:13:34,250 --> 00:13:39,590 +دولار، سيكون نفس الشيءكما قلنا، البرنامج للتجارب + +198 +00:13:39,590 --> 00:13:44,570 +التجاربية، الخمس خطوط، الوثيقة التجاربية، كل شيء + +199 +00:13:44,570 --> 00:13:47,990 +سيكون نفسه. الفرصة الوحيدة بين مجلس التجارب + +200 +00:13:47,990 --> 00:13:51,310 +والمجلس التجارب التجاربية هي أنه في مجلس التجارب + +201 +00:13:51,310 --> 00:13:55,090 +التجاربية، سيكون هناك مجلة أخرى أو مجلة أضافية + +202 +00:13:55,090 --> 00:13:57,490 +للتجارب التجاربية، وهي المجلة التي تم تجاربها في + +203 +00:13:57,490 --> 00:13:59,790 +مجلس التجارب التجاربية، وهي مجلة تجارب تجارب تجارب + +204 +00:13:59,790 --> 00:14:00,710 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +205 +00:14:00,710 --> 00:14:03,750 +تجارب تجارب تجارب تجارب ت + +206 +00:14:06,510 --> 00:14:13,210 +ولننظر الاختصارات المختلفة.ولننظر + +207 +00:14:13,210 --> 00:14:19,110 +الاختصارات المختلفة.بالتالي، خطوة رقم واحدة وخطوة + +208 +00:14:19,110 --> 00:14:22,810 +رقم اثنان تكون أولًا من كل شيء تبقى تبقى تبقى تبقى + +209 +00:14:22,810 --> 00:14:24,710 +تبقى تبقى تبقى تبقى تبقى تبقى تبقى تبقى تبقى تبقى + +210 +00:14:24,710 --> 00:14:25,330 +تبقى تبقى تبقى تبقى تبقى تبقى تبقى تبقى تبقى تبقى + +211 +00:14:25,330 --> 00:14:38,830 +تبقى تبقى تبقى تبقى تبقى تبقى + +212 +00:14:40,280 --> 00:14:44,440 +ما كانت مقررة أو ما كانت هذه العملية مفهومة في هذه + +213 +00:14:44,440 --> 00:14:47,800 +السنة أو في السنوات السابقة. لسنا نقوم بتقرير + +214 +00:14:47,800 --> 00:14:53,420 +الاثنين كما قلنا في الماضي. لذلك خطوة رقم واحدة. + +215 +00:14:53,420 --> 00:14:56,320 +يجب أن نجيب على إجابة إثنين أسئلة. من أين أتيت هذه + +216 +00:14:56,320 --> 00:15:01,700 +المجلدات؟ و أين ذهبت؟ 140أما في البداية، العمل + +217 +00:15:01,700 --> 00:15:07,200 +والتعامل، الـ 400 تم تحريره في مارس، لذلك المجموعة + +218 +00:15:07,200 --> 00:15:13,320 +الوطنية التي تعتمد عليها الـ 640 من هذه الـ 640، + +219 +00:15:13,320 --> 00:15:17,760 +والآن يجب أن نجيب على السؤال الثاني من الـ 640، + +220 +00:15:17,760 --> 00:15:23,620 +الـ 440 من أين؟كملتها وتدخلتها كمجموعات مفهومة + +221 +00:15:23,620 --> 00:15:31,860 +و200 ما زلنا في العمل أو ما زلنا في العمل في نهاية + +222 +00:15:31,860 --> 00:15:40,110 +مارس، لذلك مجموعة 440 و 200مؤكدًا يقل 640 وهو عدد + +223 +00:15:40,110 --> 00:15:45,510 +المجموعات التي كانت تعتمد عليها بالطبع يجب أن يكون + +224 +00:15:45,510 --> 00:15:50,830 +هؤلاء الرقمين دائمًا يقل 640 مع 640 الآن يجب أن + +225 +00:15:50,830 --> 00:15:53,450 +نذهب إلى خطوة رقم 2 كما يمكننا أن نرى هنا الخطوات + +226 +00:15:53,450 --> 00:15:59,140 +هي نفسها، لسنا نضيف أي شيء جديدولكن الان سوف نقوم + +227 +00:15:59,140 --> 00:16:02,920 +بتخطيط المجموعات التقليدية ليس فقط لثلاث مجموعات + +228 +00:16:02,920 --> 00:16:06,400 +ولكن لثلاث مجموعات، المجموعات التقليدية N والمواد + +229 +00:16:06,400 --> 00:16:11,520 +الواضحة والمجموعات التقليدية Therefore لـ 440 نقول + +230 +00:16:11,520 --> 00:16:17,260 +ان المجموعات التقليدية N لقد أخذت 100%من الواقعات + +231 +00:16:17,260 --> 00:16:22,280 +المتحركة لأن الـ 440 تم تنفيذها وتنهيئها، لذلك + +232 +00:16:22,280 --> 00:16:26,360 +أخذت 100% من الواقعات المتحركة 100% من الواقعات + +233 +00:16:26,360 --> 00:16:29,540 +المتحركة و100% من الواقعات المتحركة، لذلك دائما + +234 +00:16:29,540 --> 00:16:34,800 +المجموعات المتحركة ومتحركة + +235 +00:16:34,800 --> 00:16:36,660 +الواقعات المتحركة هي نفس المجموعات الفيزيوكالية + +236 +00:16:36,660 --> 00:16:41,410 +كما نستطيع أن نرى هنا 440 لكل مجموعاتالان دعنا + +237 +00:16:41,410 --> 00:16:49,330 +نعتبر الـ 200 مليون كمتابة لعملية إنتهاء البرنامج + +238 +00:16:49,760 --> 00:16:54,880 +إذا كانوا مدفعين أو إذا كانوا تم تفكيرهم في + +239 +00:16:54,880 --> 00:17:00,500 +البداية أو دعنا نقول في نهاية مارس، لذلك لقد أخذوا + +240 +00:17:00,500 --> 00:17:05,160 +100% من المدفعين المدفعين، لذلك دائما المدفعين + +241 +00:17:05,160 --> 00:17:11,620 +المدفعين لأي .. دعنا نقول أي جزء في عملية التصميم + +242 +00:17:11,620 --> 00:17:15,870 +في أي فترة الحالية هي 100%لأن الـ Transferred-in + +243 +00:17:15,870 --> 00:17:19,870 +-Cores هو مجرد مادة مباشرة التي تم إضافتها في + +244 +00:17:19,870 --> 00:17:26,430 +البداية من البرنامج، لذلك سيكون 200، 200×100% 200. + +245 +00:17:26,790 --> 00:17:29,250 +الآن المادة المباشرة على الجانب الآخر، في هذه + +246 +00:17:29,250 --> 00:17:32,820 +الحالة، بالطبعلأن في بعض الأحيان أو في بعض الأحيان + +247 +00:17:32,820 --> 00:17:37,440 +دعنا نقول في حالات يكون لدينا المادة المباشرة + +248 +00:17:37,440 --> 00:17:42,440 +مضافة ربما في نقطة 40% أو نقطة 10% أو دعنا نقول + +249 +00:17:42,440 --> 00:17:48,500 +نقطة 60% لذلك يجب أن نعتبر الحالة قبل أن نتخيل + +250 +00:17:48,500 --> 00:17:52,980 +المجالات أو نتخيل أو نتخيل المجالات المناسبة في + +251 +00:17:52,980 --> 00:17:57,840 +هذه الحالة المادة المباشرة مضافة في نهاية البرنامج + +252 +00:17:57,840 --> 00:18:05,320 +لذلك إذافقط هذه المجلدات حصلت + +253 +00:18:05,320 --> 00:18:11,280 +لـ 80% لذلك لم يأخذوا أي من المادة المباشرة لأنهم + +254 +00:18:11,280 --> 00:18:16,020 +توقفوا في 80% وفي 100% كانوا سيأخذوا المادة + +255 +00:18:16,020 --> 00:18:20,800 +المباشرة بمجلد كام ولكن لأنهم توقفوا في 80% لذلك + +256 +00:18:20,800 --> 00:18:23,940 +أخذوا 0% من المادة المباشرة لذلك كما يمكننا أن نرى + +257 +00:18:23,940 --> 00:18:31,760 +هنا 0%×200 مجلد سيكون 0على الجانب الآخر، سيكون + +258 +00:18:31,760 --> 00:18:32,420 +المساعدات التنفيذية مرتبطة بسبب أن المساعدات + +259 +00:18:32,420 --> 00:18:35,420 +التنفيذية تم إضافة بشكل مرتبط بشكل مرتبط بشكل + +260 +00:18:35,420 --> 00:18:39,580 +مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط + +261 +00:18:39,580 --> 00:18:43,680 +بشكل مرتبط + +262 +00:18:43,680 --> 00:18:58,660 +بشكل + +263 +00:18:58,690 --> 00:19:03,250 +المهم هو تصميم المجموعات التي تحتاجها المجموعات + +264 +00:19:03,250 --> 00:19:05,830 +التي تحتاجها المجموعة التي تحتاجها المجموعة التي + +265 +00:19:05,830 --> 00:19:05,950 +تحتاجها المجموعة التي تحتاجها المجموعة التي + +266 +00:19:05,950 --> 00:19:06,010 +تحتاجها المجموعة التي تحتاجها المجموعة التي + +267 +00:19:06,010 --> 00:19:09,910 +تحتاجها المجموعة التي تحتاجها المجموعة التي + +268 +00:19:09,910 --> 00:19:10,150 +تحتاجها المجموعة التي تحتاجها المجموعة التي + +269 +00:19:10,150 --> 00:19:10,370 +تحتاجها المجموعة التي تحتاجها المجموعة التي + +270 +00:19:10,370 --> 00:19:10,570 +تحتاجها المجموعة التي تحتاجها المجموعة اللي + +271 +00:19:10,570 --> 00:19:11,550 +تحتاجها المجموعة اللي تحتاجها المجموعة اللي + +272 +00:19:11,550 --> 00:19:14,710 +تحتاجها المجموعة اللي تحتاجها المجموعة اللي + +273 +00:19:14,710 --> 00:19:22,550 +تحتاجها المجموعة اللي تحتاجها الم + +274 +00:19:24,480 --> 00:19:27,820 +الشركات اللي كانت تعمل عليها في هذا الوقت كانت + +275 +00:19:27,820 --> 00:19:29,000 +تعمل على مدى 52 ألف + +276 +00:19:32,090 --> 00:19:36,950 +هو بالنسبة للقيم المساعدة كما قلنا، لذلك هذه + +277 +00:19:36,950 --> 00:19:41,210 +الطريقة أو هذه الوصفة هي بالنسبة للقيم المساعدة + +278 +00:19:41,210 --> 00:19:45,350 +سوف نستخدم القيم المساعدة بالطبع مجلس التجارب + +279 +00:19:45,350 --> 00:19:49,170 +استخدم القيم المساعدة ومجلس التجارب التجارب في هذه + +280 +00:19:49,170 --> 00:19:50,970 +الحالة استخدم أيضًا طريقة المساعدة بالقيم + +281 +00:19:50,970 --> 00:19:57,490 +المساعدة، لذلك مجلس التجاربالخطوة التي تم إضافتها + +282 +00:19:57,490 --> 00:20:02,530 +خلال هذا الشهر خطوة 400 المجلد اللي تم إتجارها + +283 +00:20:02,530 --> 00:20:07,790 +كانت 52000 بالطبع المادة الواضحة هي 13200 وخطوة + +284 +00:20:07,790 --> 00:20:12,630 +التحويل 48600 كما نستطيع أن نرى هنا هذا هو الخطوة + +285 +00:20:12,630 --> 00:20:19,690 +3 أو تجمع الخطوة من البداية ومن ما تم إتجاره في + +286 +00:20:19,690 --> 00:20:25,940 +هذا الوقت خطوة 4وهي تخطيط المساعدة على المساعدة + +287 +00:20:25,940 --> 00:20:26,060 +على المساعدة على المساعدة على المساعدة على + +288 +00:20:26,060 --> 00:20:27,940 +المساعدة على المساعدة على المساعدة على المساعدة + +289 +00:20:27,940 --> 00:20:29,400 +على المساعدة على المساعدة على المساعدة على + +290 +00:20:29,400 --> 00:20:32,640 +المساعدة على المساعدة على المساعدة على المساعدة + +291 +00:20:32,640 --> 00:20:35,000 +على المساعدة على المساعدة على المساعدة على + +292 +00:20:35,000 --> 00:20:35,900 +المساعدة على المساعدة على المساعدة على المساعدة + +293 +00:20:35,900 --> 00:20:36,980 +على المساعدة على المساعدة على المساعدة على + +294 +00:20:36,980 --> 00:20:37,080 +المساعدة على المساعدة على المساعدة على المساعدة + +295 +00:20:37,080 --> 00:20:37,420 +على المساعدة على المساعدة على المساعدة على + +296 +00:20:37,420 --> 00:20:42,770 +المساعدة على المساعدة على المساعدة علىلن يفرق بين + +297 +00:20:42,770 --> 00:20:45,670 +الـ cost التي تم اكتشافها في السنة السابقة أو في + +298 +00:20:45,670 --> 00:20:49,270 +تلك السنة و ال cost التي تم اكتشافها في هذه السنة + +299 +00:20:49,270 --> 00:20:53,270 +الحالية، لذلك سنأخذ كل ال cost التي تم اكتشافها، + +300 +00:20:53,270 --> 00:20:57,870 +لذلك كما يمكننا أن نرى هنا، نستخدم الـ 85,600، وهو + +301 +00:20:57,870 --> 00:21:02,590 +المجموعة، نستخدم الـ 13,200، وهو المجموعة، نستخدم + +302 +00:21:02,590 --> 00:21:09,440 +الـ 66,600، وهو المجموعة، وسنختاربعد عدد المجموعات + +303 +00:21:09,440 --> 00:21:16,080 +المناسبة، وإذا كانت هذه المجموعات المناسبة بدأت في + +304 +00:21:16,080 --> 00:21:21,360 +السنة السابقة أو في هذه السنة، فسنقوم بتقسيم الـ + +305 +00:21:21,360 --> 00:21:26,520 +600 بـ 640 و440 و600، ومن الواضح أن هذه المجموعات + +306 +00:21:26,780 --> 00:21:30,560 +نحن نستخدم او نحن نخطط من الخطوة الرابعة، بالطبع + +307 +00:21:30,560 --> 00:21:33,280 +كما نستطيع أن نرى هنا لقد خططنا المدى على + +308 +00:21:33,280 --> 00:21:38,020 +المجموعات المميزة، الآن لدينا المجموعات المميزة + +309 +00:21:39,330 --> 00:21:43,150 +للعمل النهائي ومن خلال المجموعات الخارجية + +310 +00:21:43,150 --> 00:21:46,250 +للمجموعات الخارجية للمجموعات الخارجية للمجموعات + +311 +00:21:46,250 --> 00:21:47,730 +الخارجية للمجموعات الخارجية للمجموعات الخارجية + +312 +00:21:47,730 --> 00:21:53,450 +للمجموعات الخارجية للمجموعات الخارجية للمجموعات + +313 +00:21:53,450 --> 00:21:56,790 +الخارجية للمجموعات الخارجية للمجموعات الخارجية + +314 +00:21:56,790 --> 00:21:56,810 +للمجموعات الخارجية للمجموعات الخارجية للمجموعات + +315 +00:21:56,810 --> 00:22:00,030 +للمجموعات الخارجية للمجموعات الخارجية للمجموعات + +316 +00:22:00,030 --> 00:22:06,170 +الخارجية للمجموعات الخارجية للمجموعات الخارجية للم + +317 +00:22:06,190 --> 00:22:09,810 +لذلك كما يمكننا أن نرى هنا خطوة رقم خمسة هي موضوع + +318 +00:22:09,810 --> 00:22:16,430 +KOS لذلك نحن قمنا بإكمالها وانتجتها أو 440 أجسام + +319 +00:22:16,430 --> 00:22:19,650 +طبعا الأجسام المناسبة للأجسام المانسفة في KOS هي + +320 +00:22:19,650 --> 00:22:23,250 +440 مرتبط بخطوة KOS التي تم تخطيطها في الخطوة + +321 +00:22:23,250 --> 00:22:26,970 +الرقم 4 440 مرتبط بخطوة KOS المناسبة للأجسام + +322 +00:22:26,970 --> 00:22:30,520 +المانسفة مرتبط بالسعر المرتفع في المجموعات + +323 +00:22:30,520 --> 00:22:33,460 +المتسابقة و 440 مليون مليون مليون مليون مليون + +324 +00:22:33,460 --> 00:22:37,660 +مليون مليون مليون مليون مليون مليون مليون مليون + +325 +00:22:37,660 --> 00:22:37,820 +مليون مليون مليون مليون مليون مليون مليون مليون + +326 +00:22:37,820 --> 00:22:37,940 +مليون مليون مليون مليون مليون مليون مليون مليون + +327 +00:22:37,940 --> 00:22:38,340 +مليون مليون مليون مليون مليون مليون مليون مليون + +328 +00:22:38,340 --> 00:22:40,500 +مليون مليون مليون مليون مليون مليون مليون مليون + +329 +00:22:40,500 --> 00:22:47,450 +مليون مليون مليون مليون مليون مليون ممجموعات تم + +330 +00:22:47,450 --> 00:22:54,210 +تنفيذها إلى المخزنات كمجموعات تم تنفيذها إلى + +331 +00:22:54,210 --> 00:22:57,290 +المخزنات + +332 +00:22:57,290 --> 00:23:01,410 +كمجموعات تم تنفيذه إلى المخزناتبالطبع تجارب العمل، + +333 +00:23:01,410 --> 00:23:05,010 +الـ 200 عمليات، بالطبع في الخطوة الثانوية نحن قمنا + +334 +00:23:05,010 --> 00:23:06,930 +بتخطيط المجموعات المناسبة للمجموعات المناسبة لـ + +335 +00:23:06,930 --> 00:23:10,970 +200 عمليات، للمجموعات المدخلية لـ 200 عمليات، + +336 +00:23:10,970 --> 00:23:13,850 +للمجموعات المدخلية لـ 0 عمليات، للمجموعات المناسبة + +337 +00:23:13,850 --> 00:23:17,390 +لـ 160 عمليات، بالطبع هذه المجموعات المناسبة ستتم + +338 +00:23:17,390 --> 00:23:19,210 +المزيد من المجموعات المناسبة بالمجموعات المناسبة + +339 +00:23:19,210 --> 00:23:25,670 +لكي تخطيط عمليات تنهي العمل، وهو في هذه الحالة 44 + +340 +00:23:25,670 --> 00:23:32,740 +,510 دولاربالتالي، المساعدات التي ستبقى في عملية + +341 +00:23:32,740 --> 00:23:39,780 +التجارب في نهاية مارس ستكون 44510 + +342 +00:23:40,820 --> 00:23:47,100 +بالطبع من وجهة تحقيق التحقيق نحن نذهب من .. دعنا + +343 +00:23:47,100 --> 00:23:50,760 +نقول من وجهة تحقيق التحقيق أو من وجهة تحقيق + +344 +00:23:50,760 --> 00:23:56,840 +التحقيق نحن لدينا في كارد نحن لدينا إضافة 165400 + +345 +00:23:56,840 --> 00:24:00,060 +إلى مجلس تحقيق التحقيق + +346 +00:24:03,940 --> 00:24:07,080 +120890 دولة تم اختيارها من مجلس التجارب التجاربية + +347 +00:24:07,080 --> 00:24:10,840 +وتجارب التجارب التجاربية وتجارب التجارب التجاربية + +348 +00:24:10,840 --> 00:24:11,900 +وتجارب التجارب التجارب التجاربية تجارب التجارب + +349 +00:24:11,900 --> 00:24:12,900 +التجارب التجارب التجارب التجارب التجارب التجارب + +350 +00:24:12,900 --> 00:24:12,920 +التجارب التجارب التجارب التجارب التجارب التجارب + +351 +00:24:12,920 --> 00:24:13,380 +التجارب التجارب التجارب التجارب التجارب التجارب + +352 +00:24:13,380 --> 00:24:20,180 +التجارب التجارب التجارب التجارب التجارب التجارب + +353 +00:24:20,180 --> 00:24:29,330 +التجاروالقيم التي ستبقى في المقال ستكون 44,510 وهي + +354 +00:24:29,330 --> 00:24:35,680 +قيمة العمل في البرنامج. هل لديك أسئلة؟كما يمكننا + +355 +00:24:35,680 --> 00:24:41,300 +أن نرى هنا، لم نتغير أي شيء، السلسلة هي نفسها، + +356 +00:24:41,300 --> 00:24:45,740 +المفاهيم هي نفسها، كل شيء هو نفسه، الفرق الوحيد هو + +357 +00:24:45,740 --> 00:24:48,760 +أننا قمنا بإضافة مجموعة جديدة، وهي مجموعة + +358 +00:24:48,760 --> 00:24:53,760 +transferred and course. الأن دعنا نعتبرها نفسها + +359 +00:24:55,210 --> 00:24:58,990 +مثال ولكن باستخدام طريقة first in and first out + +360 +00:24:58,990 --> 00:25:03,830 +بالطبع هنا في هذه الوصفة سوف نعتمد أن الطريقة + +361 +00:25:03,830 --> 00:25:06,910 +first in and first out كانت استخداما من مجلس + +362 +00:25:06,910 --> 00:25:12,830 +الوصفة وكذلكهو مجلد التجارب التجاربية، لذلك سوف + +363 +00:25:12,830 --> 00:25:15,790 +نقوم بالتخطيط بما يكون بالمقالات التي تم إتجارها + +364 +00:25:15,790 --> 00:25:24,210 +لـ 400 مجلد بقدرة 52480 أو شيء مثل هذا، لذلك في + +365 +00:25:24,210 --> 00:25:28,370 +الـ first in and first out يجب أن نعتبر أنيجب أن + +366 +00:25:28,370 --> 00:25:32,670 +يكون هناك اختلاف بين البرنامج التي تم اكتشافها في + +367 +00:25:32,670 --> 00:25:36,610 +هذا الوقت الحاضر والبرنامج التي تم اكتشافها في + +368 +00:25:36,610 --> 00:25:39,450 +السنة السابقة لأنه باعتبار طريقة first in and + +369 +00:25:39,450 --> 00:25:43,230 +first out سنقوم باعتبار أن الجوانب الأولى التي تم + +370 +00:25:43,230 --> 00:25:50,310 +إكمالها وإتجاهها هي الجوانب التي بدأت من سنة سابقة + +371 +00:25:50,310 --> 00:25:55,370 +وهي بداية العمللذلك كما يمكننا أن نرى هنا لدينا + +372 +00:25:55,370 --> 00:26:02,810 +240 في البداية و400 في الوقت الحالي لذلك المجموعة + +373 +00:26:02,810 --> 00:26:09,370 +لتحكم 640 والآن سوف نجيب على السؤال 640 أجزة أين + +374 +00:26:09,370 --> 00:26:15,690 +ذهبوا؟ بالطبع نعرف أن 440 تم إتجاره و تم إتجاره و + +375 +00:26:15,690 --> 00:26:16,150 +تم إتجاره وتم إتجاره وتم إتجاره وتم إتجاره وتم + +376 +00:26:16,150 --> 00:26:16,530 +إتجاره وتم إتجاره وتم إتجاره وتم إتجاره وتم إتجاره + +377 +00:26:16,530 --> 00:26:17,150 +وتم إتجاره وتم إتجاره وتم إتجاره وتم إتجاره وتم + +378 +00:26:17,150 --> 00:26:18,730 +إتجاره وتم إتجاره وتم إتجاره وتم إتجاره وتم إتجاره + +379 +00:26:18,730 --> 00:26:24,250 +وتم إتوهو اذا بدأوا في هذه السنة او بدأوا في + +380 +00:26:24,250 --> 00:26:28,710 +السنوات السابقة، بالطبع اعتبار الـ first in and + +381 +00:26:28,710 --> 00:26:33,050 +first out هو ان الـ 240 عمليات التي كانت بداية + +382 +00:26:33,050 --> 00:26:38,810 +الانفجار كانت أولا مكملةبالتالي، من 440 إلى 240 + +383 +00:26:38,810 --> 00:26:44,430 +كان لديه أصول من أو لديه أصول البداية لـ Inventory + +384 +00:26:44,430 --> 00:26:49,870 +التي بدأت في السنة السابقة و بالطبع، لكي نستمر إلى + +385 +00:26:49,870 --> 00:26:56,930 +400، سنعتقد أن 200 مجلد سيبدأ أو سيبدأ .. دعنا + +386 +00:26:56,930 --> 00:27:01,630 +نقول .. يتم إدخاله في هذا الشهر و يتم إكماله أيضًا + +387 +00:27:01,630 --> 00:27:06,890 +في هذا الشهربالطبع لماذا قلت تتجه إلى هنا؟ لأن كما + +388 +00:27:06,890 --> 00:27:11,330 +قلنا في مدارس التجارب، لا نبدأ بمجموعات، نقبل فقط + +389 +00:27:11,330 --> 00:27:16,310 +المجموعات التي تم تتجهها من مدارس التجارب، لذلك + +390 +00:27:16,310 --> 00:27:19,950 +200 المجموعات، باعتبار الـ first in and first out، + +391 +00:27:19,950 --> 00:27:23,990 +تم تتجه إلى هنا في هذا الوقت وتم انتهاء في هذا + +392 +00:27:23,990 --> 00:27:30,630 +الوقتلذلك هذه الاثنين ستكون أكثر اقل من 440 وهي + +393 +00:27:30,630 --> 00:27:35,130 +المجموعات التي تم إكمالها وإخراجها وإنهاءها + +394 +00:27:35,130 --> 00:27:42,430 +وإنهاءها إلى المخزنات أو مخزنات الأجهزةبالطبع إذا + +395 +00:27:42,430 --> 00:27:46,330 +كانت الـ 440 تم تنهيئها، فهنا لدينا 200 كما لو لم + +396 +00:27:46,330 --> 00:27:49,710 +تتم تنهيئها أو عملية تنهيئة عملية تنهيئة عملية + +397 +00:27:49,710 --> 00:27:50,190 +تنهيئة عملية تنهيئة عملية تنهيئة عملية تنهيئة + +398 +00:27:50,190 --> 00:27:51,590 +عملية تنهيئة عملية تنهيئة عملية تنهيئة عملية + +399 +00:27:51,590 --> 00:27:52,890 +تنهيئة عملية تنهيئة عملية تنهيئة عملية تنهيئة + +400 +00:27:52,890 --> 00:27:52,910 +عملية تنهيئة عملية تنهيئة عملية تنهيئة عملية + +401 +00:27:52,910 --> 00:28:00,830 +تنهيئة عملية تنهيئة عملية تنهيئة + +402 +00:28:00,830 --> 00:28:03,690 +عملية تنهيئة عملية + +403 +00:28:05,420 --> 00:28:06,680 +سنقوم باستخدام المرحلة الثانية التي تسمى step + +404 +00:28:06,680 --> 00:28:07,620 +number two لنقوم باستخدام المرحلة التي تسمى + +405 +00:28:07,620 --> 00:28:10,080 +calculate the equivalent units for each cost + +406 +00:28:10,080 --> 00:28:11,480 +category + +407 +00:28:35,040 --> 00:28:40,480 +للعمل اللي تم تفعله خلال هذا الوقت فقط، لماذا؟ لأن + +408 +00:28:40,480 --> 00:28:44,500 +المدفع لهذا الوقت فقط سيكون مجموعت على هذه + +409 +00:28:44,500 --> 00:28:48,600 +المجموعات التقليدية لماذا؟ لأننا كما قلنا في الوقت + +410 +00:28:48,600 --> 00:28:54,160 +السابق مدفع البداية أو المدفع اللي تم إكاره في + +411 +00:28:54,160 --> 00:29:00,680 +أشهر أو أشهر قبله سيكون مجموعته بطريقة مباشرةعلى + +412 +00:29:00,680 --> 00:29:05,420 +النهاية أو الانتقال أو المواجهة والانتهاء من + +413 +00:29:05,420 --> 00:29:09,300 +الأموال. لذلك، سنقوم بتخطيط المجموعات المناسبة + +414 +00:29:09,300 --> 00:29:13,940 +باعتبار العمل الذي تم تفعله داخل هذه الفترة. + +415 +00:29:14,100 --> 00:29:17,180 +بالطبع، الانتقال في KOS، باعتبار البداية في + +416 +00:29:17,180 --> 00:29:23,480 +الانفجار كان 100%. 100% انكارة في ماذا؟ في الفترة + +417 +00:29:23,480 --> 00:29:29,400 +السابقة. لذلك في هذه الفترةماذا سيحصل؟ إذا كانت + +418 +00:29:29,400 --> 00:29:33,440 +الـ100% مقررة في السنة السابقة، ففي هذه السنة لن + +419 +00:29:33,440 --> 00:29:38,060 +يكون هناك إضافة أو تغيير في الـCost. لذلك سيكون + +420 +00:29:38,060 --> 00:29:45,580 +الـCost 0% أو دعنا نقول 100%-100%×240. + +421 +00:29:45,900 --> 00:29:50,300 +الآن للمواد المباشرةقمنا بقول إن المجموعة التي يتم + +422 +00:29:50,300 --> 00:29:57,500 +تنفيذ هذه المجموعة هي 0%، لذلك في السنة السابقة أو + +423 +00:29:57,500 --> 00:30:02,280 +في السنة السابقة، أخذت 0% من المواد الواضحة، صحيح؟ + +424 +00:30:02,280 --> 00:30:07,780 +لذلك في هذه السنة، لأننا قلنا إن الـ240 سيكون + +425 +00:30:07,780 --> 00:30:11,680 +المجموعة الأولى التي سيتم تنفيذهالذلك إذا أخذت 0% + +426 +00:30:11,680 --> 00:30:16,140 +في الوقت السابق، فسيأخذ 100% في هذا الوقت لكي + +427 +00:30:16,140 --> 00:30:26,280 +تنتهي، لذلك 100%-0% سيكون 100%، لذلك 100%×240 + +428 +00:30:26,280 --> 00:30:34,580 +سيكون 240. الآن للمسار التحولقمنا بقول إن عملية + +429 +00:30:34,580 --> 00:30:42,020 +تجارب التجارب أو عملية تجارب التجارب كانت 62.5% ما + +430 +00:30:42,020 --> 00:30:45,420 +يعني 62.5% في البداية في البرنامج؟ هذا يعني أن + +431 +00:30:45,420 --> 00:30:51,200 +عملية تجارب التجارب أو عملية تجارب تجارب تجارب + +432 +00:30:51,200 --> 00:30:55,180 +تجارب + +433 +00:30:55,180 --> 00:31:02,200 +تجارب تجارب تجارب تجارب تجاربأو في الفترة السابقة، + +434 +00:31:02,200 --> 00:31:07,860 +لذلك في هذه الفترة، سننقل الوصول إلى 62.5%، لذلك + +435 +00:31:07,860 --> 00:31:11,480 +100% minus 62.5 + +436 +00:31:25,980 --> 00:31:39,500 +مع ذلك 100%-62.5%×240 يقل 90 لإيقاف المجموعات + +437 +00:31:39,500 --> 00:31:43,740 +بالمجموعات المناسبة للعمل الذي تم إنكاره في هذا + +438 +00:31:43,740 --> 00:31:48,790 +الشهر أو في هذا الوقتطبعاً لـ 200 مليار دولار كانت + +439 +00:31:48,790 --> 00:31:52,790 +مدفوعة في هذا الشهر وكملتها في هذا الشهر، لذلك + +440 +00:31:52,790 --> 00:31:58,790 +أخذت 100% من جميع مجالات الأسعار في هذا الوقت، + +441 +00:31:58,790 --> 00:32:06,870 +لذلك 100%×200 100%×200 100%×200 دائما لـ + +442 +00:32:06,870 --> 00:32:12,430 +Transferred Inوانتهينا في نفس الوقت سيكون لديه 100 + +443 +00:32:12,430 --> 00:32:18,840 +% من جميع مجالات الوطنية بالطبع لـ 200بالنسبة + +444 +00:32:18,840 --> 00:32:22,080 +للمصورة أو بالنسبة للمعلومات الخاصة بنا، أخذت 100% + +445 +00:32:22,080 --> 00:32:25,600 +من المساعدات التي تم إتجارها في هذا الوقت 200، + +446 +00:32:25,600 --> 00:32:30,980 +لذلك أخذت 0% في هذا الوقت بالنسبة إلى المواد + +447 +00:32:30,980 --> 00:32:37,720 +الواضحة، لذلك 0%×200 يعني 0 واخذ 80% من المساعدات + +448 +00:32:37,720 --> 00:32:44,080 +التي تم إتجارها، لذلك 80%×200 يعني 160، الآن سوف + +449 +00:32:44,080 --> 00:32:49,040 +نضيفجميع المجلدات المميزة لعمل العمل في هذه الفترة + +450 +00:32:49,040 --> 00:32:55,020 +سيكون لدينا عدد كام من المجلدات المميزة لعمل العمل + +451 +00:32:55,020 --> 00:33:01,440 +في هذه الفترة الآن دعنا نذهب إلى خطوة رقم 3 إلى 5 + +452 +00:33:01,440 --> 00:33:06,200 +بالطبع خطوة رقم 3 نحن سنقوم ب + +453 +00:33:12,050 --> 00:33:17,070 +سنبقى نقرر المجال أو نقرر المجال الخاص بالتواصل + +454 +00:33:17,070 --> 00:33:18,250 +التواصل التواصل التواصل التواصل التواصل التواصل + +455 +00:33:18,250 --> 00:33:20,250 +التواصل التواصل التواصل التواصل التواصل التواصل + +456 +00:33:20,250 --> 00:33:20,350 +التواصل التواصل التواصل التواصل التواصل التواصل + +457 +00:33:20,350 --> 00:33:21,450 +التواصل التواصل التواصل التواصل التواصل التواصل + +458 +00:33:21,450 --> 00:33:23,730 +التواصل التواصل التواصل التواصل التواصل التواصل + +459 +00:33:23,730 --> 00:33:24,470 +التواصل التواصل التواصل التواصل التواصل التواصل + +460 +00:33:24,470 --> 00:33:24,490 +التواصل التواصل التواصل التواصل التواصل التواصل + +461 +00:33:24,490 --> 00:33:26,690 +التواصل التواصل التواصل التواصل التواصل التواصل + +462 +00:33:26,690 --> 00:33:34,590 +التواصل + +463 +00:33:34,590 --> 00:33:34,730 +الت + +464 +00:33:37,850 --> 00:33:43,730 +52480 دولار وهو قيمة 400 مليون دولار التي تم + +465 +00:33:43,730 --> 00:33:49,110 +تحفظها من مجلس التجارب باعتبار ما قررناه في + +466 +00:33:49,110 --> 00:33:50,330 +الفيديو السابق + +467 +00:33:53,720 --> 00:33:58,540 +باعتبار الـ first in and first out 13200 للمواد + +468 +00:33:58,540 --> 00:34:02,680 +المباشرة 48600 للمواد المباشرة و بالطبع قمنا + +469 +00:34:02,680 --> 00:34:12,600 +بإضافة جميع قيمتها لكي نحصل على قيمة 16588 بالنسبة + +470 +00:34:12,600 --> 00:34:16,300 +للمواد المباشرة و بالطبع لكي نحصل على قيمة 16588 + +471 +00:34:16,300 --> 00:34:16,740 +بالنسبة للمواد المباشرة + +472 +00:34:20,220 --> 00:34:23,640 +بقيمة المجموعات التقليدية بالطبع باعتبار الـ first + +473 +00:34:23,640 --> 00:34:27,780 +in and first out نحن نذهب فقط لإستخدام الcourse + +474 +00:34:27,780 --> 00:34:33,800 +الذي تم إعادته في هذه السنة فقط لماذا؟ لأن كما + +475 +00:34:33,800 --> 00:34:36,640 +قلنا الcourse الذي تم إعادته في السنة السابقة + +476 +00:34:36,640 --> 00:34:41,660 +سيكون موظفاً للمجموعات التي تم إعادته أو المجموعة + +477 +00:34:41,660 --> 00:34:46,020 +التي تم إعادتهلذلك كما يمكننا أن نرى هنا لقد أخذنا + +478 +00:34:46,020 --> 00:34:54,520 +52480 13200 و 48600 و سوف نقوم بتقسيمهم أو تقسيم + +479 +00:34:54,520 --> 00:35:00,140 +هذه القصص بمعدل المجموعات المناسبة لعملها في هذا + +480 +00:35:00,140 --> 00:35:04,080 +الوقت أو في هذا الوقت فقط لذلك سوف نقوم بتقسيمهم ب + +481 +00:35:04,080 --> 00:35:09,740 +400 440 450 كيف نحصل على هذه المعدلات من خطوة رقم + +482 +00:35:09,740 --> 00:35:14,910 +2 التي تم تخصيصهافي السlide السابق، بطبعًا كما + +483 +00:35:14,910 --> 00:35:19,570 +يمكننا أن نرى هنا لدينا تخطيط أسعار على مجموعة + +484 +00:35:19,570 --> 00:35:22,150 +متوسطة لتغيير مجموعة مجموعة متوسطة لتغيير مجموعة + +485 +00:35:22,150 --> 00:35:26,050 +متوسطة لتغيير مجموعة متوسطة لتغيير مجموعة متوسطة + +486 +00:35:26,050 --> 00:35:27,250 +لتغيير مجموعة متوسطة لتغيير مجموعة متوسطة لتغيير + +487 +00:35:27,250 --> 00:35:27,630 +مجموعة متوسطة لتغيير مجموعة متوسطة لتغيير مجموعة + +488 +00:35:27,630 --> 00:35:30,670 +متوسطة لتغيير مجموعة متوسطة لتغيير مجموعة متوسطة + +489 +00:35:30,670 --> 00:35:38,430 +لتغيير مجموعة متوسطة لتغيير ممن المجتمعات المكملة + +490 +00:35:38,430 --> 00:35:42,250 +والمجتمعة المكملة أو في هذه الحالة لأننا نتحدث عن + +491 +00:35:42,250 --> 00:35:47,150 +آخر عملية إصدار أو عملية إصدار أو عملية إصدار دعنا + +492 +00:35:47,150 --> 00:35:50,970 +نقول مجتمع ، لذلك سيكون المجموعات مفهومة ونحتاج + +493 +00:35:50,970 --> 00:35:57,570 +إلىهو تخطيط المدرسة التي ستبقى في عملية التجارب أو + +494 +00:35:57,570 --> 00:36:02,850 +تبقى في عملية التجارب لدراسة المدرسة. لذلك، أولاً، + +495 +00:36:02,850 --> 00:36:05,330 +يجب أن نخطط هذه الاتصالات. + +496 +00:36:09,570 --> 00:36:11,930 +والعمل في الموضوع ينتهي من هنا، وهو المجلد الثاني. + +497 +00:36:12,650 --> 00:36:15,970 +بالطبع، باعتبار الـ first in and first out، أولًا + +498 +00:36:15,970 --> 00:36:18,510 +من كل شيء، لـ completed and transferred out، قلنا + +499 +00:36:18,510 --> 00:36:22,370 +باعتبار الـ first in and first out، بأن المدرسة + +500 +00:36:22,370 --> 00:36:26,890 +التي كانت مقررة في السنة السابقة، ستكون موصولة + +501 +00:36:26,890 --> 00:36:29,830 +مباشرة لـ completed and transferred out. لذلك، هذا + +502 +00:36:29,830 --> 00:36:36,410 +هو البداية لتحديثنا للمدرسة لـ 440 مجلد. لذلك، من + +503 +00:36:36,410 --> 00:36:42,060 +440 مجلد، كانت هناكعلى 140 اشخاص كمجموعة بداية أو + +504 +00:36:42,060 --> 00:36:45,340 +مجموعة تعمل في البرنامج مع المجموعات التالية كما + +505 +00:36:45,340 --> 00:36:48,400 +يمكننا أن نرى هنا هذه المجموعات من المجموعة + +506 +00:36:48,400 --> 00:36:52,680 +المبداية بالطبع لقد اضافنا بعض المجموعات في هذا + +507 +00:36:52,680 --> 00:36:56,780 +الشهر لذلك لكي نكمل مجموعة تعمل في البرنامج و + +508 +00:36:56,780 --> 00:36:58,080 +ندفعها + +509 +00:37:00,790 --> 00:37:03,550 +أو مازالت في عملية عملية عملية عملية عملية عملية + +510 +00:37:03,550 --> 00:37:04,470 +عملية عملية عملية عملية عملية عملية عملية عملية + +511 +00:37:04,470 --> 00:37:07,430 +عملية عملية عملية عملية عملية عملية عملية عملية + +512 +00:37:07,430 --> 00:37:08,890 +عملية عملية عملية عملية عملية عملية عملية عملية + +513 +00:37:08,890 --> 00:37:08,910 +عملية عملية عملية عملية عملية عملية عملية عملية + +514 +00:37:08,910 --> 00:37:16,210 +عملية + +515 +00:37:16,210 --> 00:37:19,950 +عملية ع + +516 +00:37:20,850 --> 00:37:25,750 +على 140 اكوالنت يونات في هذه الفترة بقيمة 30 دولار + +517 +00:37:25,750 --> 00:37:29,890 +وهو الهزيمة على الهزيمة وقمنا بإضافة في هذه الفترة + +518 +00:37:29,890 --> 00:37:35,390 +90 اكوالنت يونات مرتبطة ب108 دولار وهو الهزيمة على + +519 +00:37:35,390 --> 00:37:41,370 +الهزيمة وقمنا بإضافة في هذه الفترة 16920 + +520 +00:37:42,910 --> 00:37:50,130 +بالتالي، الـ240 عمليات التي بدأت في فترة قبلية مع + +521 +00:37:50,130 --> 00:37:57,350 +عملية 51600 تم إضافة في هذه الفترة 16900 أو تم + +522 +00:37:57,350 --> 00:38:02,870 +إضافة عليها 16920 وهو العمل الذي تم فعله في هذه + +523 +00:38:02,870 --> 00:38:09,220 +الفترة الحالية، لذلك عمليةعلى 240 أجزة لكي تتم + +524 +00:38:09,220 --> 00:38:17,220 +تنفيذها 100% هو 68,520 مليار دولار 68,520 مليار + +525 +00:38:17,220 --> 00:38:20,680 +دولار هو قيمة تنفيذها وتنفيذها أو قيمة تنفيذها + +526 +00:38:20,680 --> 00:38:25,220 +وتنفيذها هذا فقط جزء واحد أو أول جزء من تنفيذها + +527 +00:38:25,220 --> 00:38:30,600 +وتنفيذها لأننا كما قلنا أننا لدينا 440 أجزة التي + +528 +00:38:30,600 --> 00:38:35,860 +تم تنفيذها 240كانت تبدأ في السنة السابقة أو السنة + +529 +00:38:35,860 --> 00:38:40,860 +السابقة وانتهت في هذه السنة ويكون لدينا 200 + +530 +00:38:40,860 --> 00:38:45,920 +مجموعات التي بدأت في هذه + +531 +00:38:45,920 --> 00:38:49,940 +السنة وانتهت أيضًا في هذه السنة لذلك نحن قمنا + +532 +00:38:49,940 --> 00:38:55,500 +بتخطيط المجموعات المناسبة لهذه المجموعةوهي 200 + +533 +00:38:55,500 --> 00:39:00,300 +مجموعات متوسطة لجميع مجموعات الأسعار المتوسطة + +534 +00:39:00,300 --> 00:39:02,500 +المتوسطة المتوسطة المتوسطة المتوسطة المتوسطة + +535 +00:39:02,500 --> 00:39:04,820 +المتوسطة المتوسطة المتوسطة المتوسطة المتوسطة + +536 +00:39:04,820 --> 00:39:05,180 +المتوسطة المتوسطة المتوسطة المتوسطة المتوسطة + +537 +00:39:05,180 --> 00:39:05,260 +المتوسطة المتوسطة المتوسطة المتوسطة المتوسطة + +538 +00:39:05,260 --> 00:39:05,360 +المتوسطة المتوسطة المتوسطة المتوسطة المتوسطة + +539 +00:39:05,360 --> 00:39:10,180 +المتوسطة المتوسطة المتوسطة المتوسطة المتوسطة + +540 +00:39:10,180 --> 00:39:14,320 +المتوسطة المتوسطة المتوسطة المتوسطة المتوسطة + +541 +00:39:14,320 --> 00:39:22,000 +المتوسطة المتوسطة المتوسطة المتوسليس فقط لـ 200، + +542 +00:39:22,000 --> 00:39:30,660 +ولكن لـ 440 كمية. لذلك، نضيف 68,520 و 53,840 لكي + +543 +00:39:30,660 --> 00:39:38,900 +نحصل على 122,360. هذا هو قيمة الأسعار التي ستكون + +544 +00:39:38,900 --> 00:39:42,820 +.. أو المجموعات التي ستتم تكميلها وإدارتها إلى + +545 +00:39:42,820 --> 00:39:48,690 +المخزنات كأسعار مفهومة. القسم الأخيرالتي يجب أن + +546 +00:39:48,690 --> 00:39:50,650 +نعتمد عليها أو يجب أن نعتمد عليها على قيمة قيمة + +547 +00:39:50,650 --> 00:39:51,590 +قيمة قيمة قيمة قيمة قيمة قيمة قيمة قيمة قيمة قيمة + +548 +00:39:51,590 --> 00:39:53,150 +قيمة قيمة قيمة قيمة قيمة قيمة قيمة قيمة قيمة قيمة + +549 +00:39:53,150 --> 00:40:02,490 +قيمة قيمة قيمة قيمة قيمة قيمة + +550 +00:40:02,490 --> 00:40:05,430 +قيمة + +551 +00:40:05,550 --> 00:40:08,610 +مع المساعدة المرتبطة بالمجموعة المناسبة التي قمنا + +552 +00:40:08,610 --> 00:40:16,010 +بتخطيطها في الخطوة الرابعة 4 سيعطينا 43,520 دولار + +553 +00:40:16,010 --> 00:40:21,790 +هذه هي المساعدة التي ستبقى في مواقع العمل في نهاية + +554 +00:40:21,790 --> 00:40:27,490 +مارسلماذا؟ لأن هذه الأجهزة ما زالت في التجارب، + +555 +00:40:27,490 --> 00:40:31,270 +لذلك كانت تبقى في تجارب التجارب في مجلس التجارب + +556 +00:40:31,270 --> 00:40:37,530 +بالطبع لدينا أضافة في هذا الشهر لدينا أضافة 165 أو + +557 +00:40:37,530 --> 00:40:44,070 +دعنا نقول إن في هذا الشهر يكون هناك 165 880 دولار + +558 +00:40:44,070 --> 00:40:49,360 +في مجلس التجاربلقد أخذنا من هذا البرنامج الواضح + +559 +00:40:49,360 --> 00:40:51,880 +أنه يكون الوضع مرتبط بمجموعة الهواتف المنتجة بقيمة + +560 +00:40:51,880 --> 00:41:00,280 +122360 وهذا يعني أن المقاومة 43520 ستكون الوضع + +561 +00:41:00,280 --> 00:41:04,500 +مرتبط بمجموعة الهواتف المنتجة بالمجموعة الواضحة + +562 +00:41:04,500 --> 00:41:05,540 +الواضحة الواضحة الواضحة الواضحة الواضحة الواضحة + +563 +00:41:05,540 --> 00:41:07,200 +الواضحة الواضحة الواضحة الواضحة الواضحة الواضحة + +564 +00:41:07,200 --> 00:41:07,340 +الواضحة الواضحة الواضحة الواضحة الواضحة الواضحة + +565 +00:41:07,340 --> 00:41:08,460 +الواضحة الواضحة الواضحة الواضحة الواضحة الواضحة + +566 +00:41:08,460 --> 00:41:08,820 +الواض + +567 +00:41:11,490 --> 00:41:18,450 +بالطبع بالطبع انتهاء أي عمل يكون البداية للقرن + +568 +00:41:18,450 --> 00:41:24,970 +الثاني أي أسئلة؟ بالطبع كما نستطيع أن نرى هنا لا + +569 +00:41:24,970 --> 00:41:31,230 +شيء قد تغير، دعنا نعتبر الان اتنين نقطة صغيرةالأول + +570 +00:41:31,230 --> 00:41:33,970 +هو استخدام مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح + +571 +00:41:33,970 --> 00:41:35,650 +مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح + +572 +00:41:35,650 --> 00:41:38,090 +مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح + +573 +00:41:38,090 --> 00:41:38,890 +مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح + +574 +00:41:38,890 --> 00:41:39,890 +مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح مصطلح + +575 +00:41:39,890 --> 00:41:48,570 +مصطلح مصطلح مصطلح مصطلح مصطلح م + +576 +00:41:50,100 --> 00:41:52,780 +بالتالي في هذه الحالة، هذا هو نظام الهجوم الحقيقي + +577 +00:41:52,780 --> 00:41:57,260 +ولكن ماذا إذا كانت مؤسسة تريد أن تستخدم نظام + +578 +00:41:57,260 --> 00:42:02,540 +الهجوم الحقيقي اللي تم إقدامه في القصة 7 وقصة 8؟ + +579 +00:42:02,540 --> 00:42:08,860 +لذا ماذا تعتقد أنه يكون مختلف عن ما أخذنا؟ إذا كان + +580 +00:42:08,860 --> 00:42:13,200 +علينا استخدام نظام الهجوم الحقيقي بدلا من استخدام + +581 +00:42:13,200 --> 00:42:16,660 +نظام الهجوم الحقيقي، ماذا تعتقد؟ + +582 +00:42:23,050 --> 00:42:29,270 +انستد of using actual costs we are going to use + +583 +00:42:29,270 --> 00:42:34,790 +standard costs therefore + +584 +00:42:34,790 --> 00:42:39,870 +we are before beginning the month we would have + +585 +00:42:39,870 --> 00:42:46,450 +been or we would determine the cost of the + +586 +00:42:46,450 --> 00:42:52,260 +equivalent unitلذلك كما يمكننا أن نرى هنا نحن + +587 +00:42:52,260 --> 00:42:59,100 +باعتبار ما أخذنا نحن نتخطى المجموعات المناسبة بعد + +588 +00:42:59,100 --> 00:43:04,620 +أن نكون معروفين بقيمات المجموعات المختلفة، صحيح؟ + +589 +00:43:04,620 --> 00:43:10,060 +لكن في نظام مجموعة عادل يمكننا أن نكون معروفين + +590 +00:43:10,060 --> 00:43:17,410 +بقيمات المجموعات المختلفة قبل بداية الوقتلأننا + +591 +00:43:17,410 --> 00:43:21,450 +نستخدم نظام coasting عادل، لذلك إذا قررنا مدى + +592 +00:43:21,450 --> 00:43:22,070 +مدينة + +593 +00:43:25,500 --> 00:43:28,340 +دعنا نقول أن قيمة مختلفة من المجموعات القيمية + +594 +00:43:28,340 --> 00:43:29,100 +المختلفة من المجموعات القيمية المختلفة من + +595 +00:43:29,100 --> 00:43:31,580 +المجموعات القيمية المختلفة من المجموعات القيمية + +596 +00:43:31,580 --> 00:43:32,900 +المختلفة من المجموعات القيمية المختلفة من + +597 +00:43:32,900 --> 00:43:34,000 +المجموعات القيمية المختلفة من المجموعات القيمية + +598 +00:43:34,000 --> 00:43:34,940 +المختلفة من المجموعات القيمية المختلفة من + +599 +00:43:34,940 --> 00:43:36,240 +المجموعات القيمية المختلفة من المجموعات القيمية + +600 +00:43:36,240 --> 00:43:36,380 +المختلفة من المجموعات القيمية المختلفة من + +601 +00:43:36,380 --> 00:43:36,900 +المجموعات القيمية المختلفة من المجموعات القيمية + +602 +00:43:36,900 --> 00:43:38,180 +المختلفة من المجموعات القيمية المختلفة من + +603 +00:43:38,180 --> 00:43:43,200 +المجموعات القيمية المختلفة من + +604 +00:43:43,200 --> 00:43:50,090 +المجموعات القيمية المختلفة من المجهذه ستكون الفرصة + +605 +00:43:50,090 --> 00:43:56,690 +الوحيدة بين ما أخذناه وما سيكون + +606 +00:43:56,690 --> 00:44:01,070 +حالته إذا كنا نستخدم نظام استخدام عادل ، فالفرصة + +607 +00:44:01,070 --> 00:44:03,830 +الوحيدة بدلاً من استخدام الواقع ، سنستخدم نظام + +608 +00:44:03,830 --> 00:44:05,630 +عادل أو استخدام عدد استخدام عدد استخدام عدد + +609 +00:44:05,630 --> 00:44:12,150 +استخدام عدد استخدام عدد + +610 +00:44:12,170 --> 00:44:19,050 +هو نظام يعتبر اكثر من واحد او دعنا نقول اشكال او + +611 +00:44:19,050 --> 00:44:23,170 +انه نظام مجرم مجرم مجرم مجرم مجرم مجرم مجرم مجرم + +612 +00:44:23,170 --> 00:44:24,050 +مجرم مجرم مجرم مجرم مجرم مجرم مجرم + +613 +00:44:29,850 --> 00:44:34,410 +سنقوم بتحقيق المشكلة التي سنقوم بتحقيقها بمعالجة + +614 +00:44:34,410 --> 00:44:38,050 +عملية عملية عملية عملية عملية عملية عملية عملية + +615 +00:44:38,050 --> 00:44:38,110 +عملية عملية عملية عملية عملية عملية عملية عملية + +616 +00:44:38,110 --> 00:44:38,170 +عملية عملية عملية عملية عملية عملية عملية عملية + +617 +00:44:38,170 --> 00:44:38,290 +عملية عملية عملية عملية عملية عملية عملية عملية + +618 +00:44:38,290 --> 00:44:40,490 +عملية عملية عملية عملية عملية عملية عملية عملية + +619 +00:44:40,490 --> 00:44:40,670 +عملية عملية عملية عملية عملية عملية عملية عملية + +620 +00:44:40,670 --> 00:44:40,730 +عملية عملية عملية عملية عملية عملية عملية عملية + +621 +00:44:40,730 --> 00:44:48,130 +عملية عملية عملية عملية عملية عملية عملية عملية + +622 +00:44:48,130 --> 00:44:56,250 +عملية عهذا سيكون لليوم ان شاء الله سنبدأ في حل + +623 +00:44:56,250 --> 00:44:57,770 +المشاكل المقبلة المقبلة المقبلة المقبلة المقبلة + +624 +00:44:57,770 --> 00:44:58,330 +المقبلة المقبلة المقبلة المقبلة المقبلة المقبلة + +625 +00:44:58,330 --> 00:44:59,350 +المقبلة المقبلة المقبلة المقبلة المقبلة المقبلة + +626 +00:44:59,350 --> 00:44:59,630 +المقبلة المقبلة المقبلة المقبلة المقبلة المقبلة + +627 +00:44:59,630 --> 00:45:00,010 +المقبلة المقبلة المقبلة المقبلة المقبلة المقبلة + +628 +00:45:00,010 --> 00:45:00,650 +المقبلة المقبلة المقبلة المقبلة المقبلة المقبلة + +629 +00:45:00,650 --> 00:45:00,910 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{"start": 2531.46, "end": 2531.84, "word": " من", "probability": 0.91796875}, {"start": 2531.84, "end": 2533.2, "word": " استخدام", "probability": 0.9403076171875}, {"start": 2533.2, "end": 2535.0, "word": " نظام", "probability": 0.9959309895833334}, {"start": 2535.0, "end": 2535.52, "word": " الهجوم", "probability": 0.9071044921875}, {"start": 2535.52, "end": 2535.94, "word": " الحقيقي،", "probability": 0.872802734375}, {"start": 2535.94, "end": 2536.14, "word": " ماذا", "probability": 0.8846028645833334}, {"start": 2536.14, "end": 2536.66, "word": " تعتقد؟", "probability": 0.9647216796875}], "temperature": 1.0}, {"id": 114, "seek": 256755, "start": 2543.05, "end": 2567.55, "text": "انستد of using actual costs we are going to use standard costs therefore we are before beginning the month we would have been or we would determine the cost of the equivalent unit", "tokens": [7649, 14851, 3215, 295, 1228, 3539, 5497, 321, 366, 516, 281, 764, 3832, 5497, 4412, 321, 366, 949, 2863, 264, 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2569.28, "end": 2595.38, "text": "لذلك كما يمكننا أن نرى هنا نحن باعتبار ما أخذنا نحن نتخطى المجموعات المناسبة بعد أن نكون معروفين بقيمات المجموعات المختلفة، صحيح؟ لكن في نظام مجموعة عادل يمكننا أن نكون معروفين بقيمات المجموعات المختلفة قبل بداية الوقت", "tokens": [1211, 8848, 23275, 9122, 15042, 7251, 43020, 8315, 14739, 8717, 2288, 7578, 34105, 8717, 5016, 1863, 4724, 995, 34268, 3555, 9640, 19446, 5551, 9778, 8848, 8315, 8717, 5016, 1863, 8717, 2655, 9778, 9566, 7578, 9673, 7435, 2304, 45367, 9307, 9673, 8315, 35457, 3660, 39182, 14739, 8717, 30544, 20449, 32887, 5172, 9957, 4724, 4587, 32640, 9307, 9673, 7435, 2304, 45367, 9307, 9673, 46456, 46538, 3660, 12399, 20328, 5016, 1829, 5016, 22807, 44381, 8978, 8717, 19913, 10943, 3714, 7435, 2304, 2407, 27884, 6225, 18513, 1211, 7251, 43020, 8315, 14739, 8717, 30544, 20449, 32887, 5172, 9957, 4724, 4587, 32640, 9307, 9673, 7435, 2304, 45367, 9307, 9673, 46456, 46538, 3660, 12174, 36150, 4724, 28259, 10632, 2423, 30543, 2655], "avg_logprob": -0.5619565051534902, "compression_ratio": 2.2222222222222223, "no_speech_prob": 0.0, "words": [{"start": 2569.28, "end": 2569.72, "word": "لذلك", "probability": 0.6911214192708334}, {"start": 2569.72, "end": 2570.0, "word": " كما", "probability": 0.84765625}, {"start": 2570.0, "end": 2570.26, "word": " يمكننا", "probability": 0.6882731119791666}, {"start": 2570.26, "end": 2570.28, "word": " أن", "probability": 0.53271484375}, {"start": 2570.28, "end": 2570.48, "word": " نرى", "probability": 0.9031575520833334}, {"start": 2570.48, "end": 2570.94, "word": " هنا", "probability": 0.849609375}, {"start": 2570.94, "end": 2572.26, "word": " نحن", "probability": 0.7332763671875}, {"start": 2572.26, "end": 2573.06, "word": " باعتبار", "probability": 0.625830078125}, {"start": 2573.06, "end": 2573.92, "word": " ما", "probability": 0.84619140625}, {"start": 2573.92, "end": 2575.1, "word": " أخذنا", "probability": 0.857666015625}, {"start": 2575.1, "end": 2575.5, "word": " نحن", "probability": 0.5184733072916666}, {"start": 2575.5, "end": 2576.64, "word": " نتخطى", "probability": 0.4533203125}, {"start": 2576.64, "end": 2577.04, "word": " المجموعات", "probability": 0.515185546875}, {"start": 2577.04, "end": 2577.78, "word": " المناسبة", "probability": 0.649627685546875}, {"start": 2577.78, "end": 2579.1, "word": " بعد", "probability": 0.8486328125}, {"start": 2579.1, "end": 2579.22, "word": " أن", "probability": 0.59912109375}, {"start": 2579.22, "end": 2579.64, "word": " نكون", "probability": 0.3934326171875}, {"start": 2579.64, "end": 2580.7, "word": " معروفين", "probability": 0.73284912109375}, {"start": 2580.7, "end": 2581.98, "word": " بقيمات", "probability": 0.3824310302734375}, {"start": 2581.98, "end": 2583.14, "word": " المجموعات", "probability": 0.552490234375}, {"start": 2583.14, "end": 2583.6, "word": " المختلفة،", "probability": 0.71884765625}, {"start": 2583.6, "end": 2584.62, "word": " صحيح؟", "probability": 0.78310546875}, {"start": 2584.62, "end": 2585.04, "word": " لكن", "probability": 0.7001953125}, {"start": 2585.04, "end": 2585.26, "word": " في", "probability": 0.93505859375}, {"start": 2585.26, "end": 2585.88, "word": " نظام", "probability": 0.6634114583333334}, {"start": 2585.88, "end": 2586.34, "word": " مجموعة", "probability": 0.5499267578125}, {"start": 2586.34, "end": 2586.34, "word": " عادل", "probability": 0.3830973307291667}, {"start": 2586.34, "end": 2587.5, "word": " يمكننا", "probability": 0.4881184895833333}, {"start": 2587.5, "end": 2587.5, "word": " أن", "probability": 0.78271484375}, {"start": 2587.5, "end": 2588.54, "word": " نكون", "probability": 0.5838623046875}, {"start": 2588.54, "end": 2590.06, "word": " معروفين", "probability": 0.64276123046875}, {"start": 2590.06, "end": 2591.66, "word": " بقيمات", "probability": 0.94775390625}, {"start": 2591.66, "end": 2593.1, "word": " المجموعات", "probability": 0.904296875}, {"start": 2593.1, "end": 2593.1, "word": " المختلفة", "probability": 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"probability": 0.647216796875}, {"start": 2598.37, "end": 2598.87, "word": " coasting", "probability": 0.5604248046875}, {"start": 2598.87, "end": 2599.39, "word": " عادل،", "probability": 0.335662841796875}, {"start": 2599.39, "end": 2599.95, "word": " لذلك", "probability": 0.727783203125}, {"start": 2599.95, "end": 2600.23, "word": " إذا", "probability": 0.814453125}, {"start": 2600.23, "end": 2601.31, "word": " قررنا", "probability": 0.77313232421875}, {"start": 2601.31, "end": 2601.45, "word": " مدى", "probability": 0.46875}, {"start": 2601.45, "end": 2602.07, "word": " مدينة", "probability": 0.492919921875}], "temperature": 1.0}, {"id": 117, "seek": 262838, "start": 2605.5, "end": 2628.38, "text": "دعنا نقول أن قيمة مختلفة من المجموعات القيمية المختلفة من المجموعات القيمية المختلفة من المجموعات القيمية المختلفة من المجموعات القيمية المختلفة من المجموعات القيمية المختلفة من المجموعات القيمية المختلفة من المجموعات القيمية المختلفة من المجموعات القيمية المختلفة من المجموعات القيمية 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+00:00:21,900 --> 00:00:26,140 +All right, today we are going to start with our + +2 +00:00:26,140 --> 00:00:33,240 +second topic for this course, which is or which is + +3 +00:00:33,240 --> 00:00:41,120 +titled variance analysis. + +4 +00:00:41,120 --> 00:00:46,300 +Of course, + +5 +00:00:46,300 --> 00:00:54,630 +this topic سنقوم بتقسيمها إلى قصتين، قصة رقم 7 وقصة رقم + +6 +00:00:54,630 --> 00:01:01,810 +8. لذلك سوف نتكلم عن هذا الموضوع من خلال اتجاهين. + +7 +00:01:01,810 --> 00:01:07,490 +قصتين، رقم 7 ورقم 8. بالطبع سوف نبدأ بقصة رقم 7: + +8 +00:01:07,490 --> 00:01:10,230 +Flexible Budgets, Direct Cost Variances, and + +9 +00:01:10,230 --> 00:01:15,220 +Management. But before entering into this topic, or + +10 +00:01:15,220 --> 00:01:18,560 +discussing this topic, we need to understand a tool, + +11 +00:01:18,560 --> 00:01:22,560 +a very important tool, in order to understand this + +12 +00:01:22,560 --> 00:01:24,680 +topic. In order to understand what do you mean by + +13 +00:01:24,680 --> 00:01:29,240 +variance analysis. Of course, you might have heard the + +14 +00:01:29,240 --> 00:01:35,080 +term "budget" or + +15 +00:01:35,080 --> 00:01:36,320 +the budgeting process. + +16 +00:01:44,050 --> 00:01:45,810 +Of course, this is a tool + +17 +00:01:48,720 --> 00:01:56,540 +that needs to be done, or this is a tool that needs + +18 +00:01:56,540 --> 00:01:59,740 +to be implemented in order to have something + +19 +00:01:59,740 --> 00:02:04,140 +called variance analysis. So, first of all, what do + +20 +00:02:04,140 --> 00:02:06,280 +you think the meaning of a budget is? Of course, we + +21 +00:02:06,280 --> 00:02:10,220 +have heard the term "budget" in in in the news lately, for + +22 +00:02:10,220 --> 00:02:15,040 +instance, when when the US had this budget deficit, + +23 +00:02:15,910 --> 00:02:19,170 +and also we heard it in the local news when the + +24 +00:02:19,170 --> 00:02:24,330 +Palestinian Authority was not able to pay the + +25 +00:02:24,330 --> 00:02:28,330 +salaries of their employees, and so on and on. At a + +26 +00:02:28,330 --> 00:02:32,930 +personal level, we might hear someone + +27 +00:02:32,930 --> 00:02:36,610 +say, "I do not have the budget to purchase + +28 +00:02:36,610 --> 00:02:41,050 +this or that." So, what do you think "budget" means? + +29 +00:02:46,150 --> 00:02:52,990 +It is a tool or a plan that presents the expected + +30 +00:02:52,990 --> 00:02:57,450 +performance. Excellent. This is a part, excellent, but + +31 +00:02:57,450 --> 00:03:00,070 +what is the difference between this budget and a + +32 +00:03:00,070 --> 00:03:04,830 +plan, as you took in Business 1? What do you mean + +33 +00:03:04,830 --> 00:03:05,490 +by a plan? + +34 +00:03:09,000 --> 00:03:11,800 +First of all, a plan is setting an objective, + +35 +00:03:11,800 --> 00:03:17,780 +setting a goal, and then setting the implementation, + +36 +00:03:17,780 --> 00:03:21,400 +or how we are going to achieve this goal. This is a + +37 +00:03:21,400 --> 00:03:23,880 +plan. So, what is the difference between a plan and + +38 +00:03:23,880 --> 00:03:26,240 +a budget according to your definition? There is no + +39 +00:03:26,240 --> 00:03:30,400 +difference. So we need now to see what we mean + +40 +00:03:30,400 --> 00:03:35,080 +exactly by a budget. You have it partially correct. + +41 +00:03:36,300 --> 00:03:39,920 +بالنسبة للدراسة الوطنية، هي تخطيط لتجارب غير متوقعة، + +42 +00:03:39,920 --> 00:03:43,120 +ولكن + +43 +00:03:43,120 --> 00:03:48,260 +...ممكن أن يكون عدد مرتبط، أو المعلومات التي تستخدمها + +44 +00:03:48,260 --> 00:03:56,580 +للتخطيط مع...مع عدد، أو شيء...لـ...لـ...لـ...لـ + +45 +00:03:56,580 --> 00:04:00,980 +...لـ...لـ...Excellent, excellent, excellent. + +46 +00:04:00,980 --> 00:04:04,400 +Therefore...therefore, a budget needs to have a + +47 +00:04:04,400 --> 00:04:08,680 +quantitative part. Excellent. Therefore, a budget is + +48 +00:04:08,680 --> 00:04:12,460 +a quantitative expression. A budget is a + +49 +00:04:12,460 --> 00:04:16,320 +quantitative expression of what? Of a + +50 +00:04:16,320 --> 00:04:21,540 +plan. Therefore, we need to have...in order to have + +51 +00:04:21,540 --> 00:04:25,880 +a budget, we need to have a plan, and the + +52 +00:04:25,880 --> 00:04:29,520 +quantitative expression of that plan; transferring + +53 +00:04:29,520 --> 00:04:34,960 +the plan from words into numbers, or into numbers, + +54 +00:04:34,960 --> 00:04:40,550 +is the budgeting process. بالتالي، القيامة هي الـ + +55 +00:04:40,550 --> 00:04:44,110 +quantitative. كما نستطيع أن نرى هنا، هي الوضع + +56 +00:04:44,110 --> 00:04:53,170 +الواقعي للأفعال المطلوبة للإدارة لوقت محدد. لذلك، + +57 +00:04:53,170 --> 00:04:58,510 +هذه هي الثلاث أفعال، أو دعنا نقول ثلاث خصائص في + +58 +00:04:58,510 --> 00:05:02,310 +أي قيامة. إنها وضع واقعي للأفعال المطلوبة، + +59 +00:05:08,220 --> 00:05:13,200 +within or for a specific period, or a specified + +60 +00:05:13,200 --> 00:05:21,380 +period. This is a budget. Therefore, in order to have + +61 +00:05:21,380 --> 00:05:25,860 +a budget, we need to have a plan. In order to have a + +62 +00:05:25,860 --> 00:05:30,700 +plan, we need to set the objectives and the goals + +63 +00:05:30,700 --> 00:05:36,060 +of the organization, or any program, and set the ways + +64 +00:05:36,060 --> 00:05:40,400 +to achieve these objectives and goals. After doing + +65 +00:05:40,400 --> 00:05:45,720 +that, we have a plan. After transforming this plan + +66 +00:05:45,720 --> 00:05:50,520 +from words into numbers, we have, or we would have, a + +67 +00:05:50,520 --> 00:05:55,080 +budget. Therefore, as we can see, the budget also + +68 +00:05:55,080 --> 00:06:00,220 +needs to be for a specific period. لا نستطيع أن نقول + +69 +00:06:00,220 --> 00:06:05,240 +أن...دعنا نقول...مثل...مثل مخطط. في الواقع، المخطط أيضاً + +70 +00:06:05,240 --> 00:06:08,060 +يجب أن يكون لـ for a specific period. لا نستطيع أن + +71 +00:06:08,060 --> 00:06:11,680 +نقول أن هذا المخطط لأبد الدهر أو للإنفانية. لا، يجب أن + +72 +00:06:11,680 --> 00:06:17,400 +نحدد الزمن لهذا المخطط. ولذلك، الوصول إلى...أو + +73 +00:06:17,400 --> 00:06:23,260 +الوصول التقليدي لهذا المخطط أيضاً سيكون لوقت محدد. + +74 +00:06:25,240 --> 00:06:32,800 +على سبيل المثال، إذا كان واحد من المؤسسات يأتي مع + +75 +00:06:32,800 --> 00:06:40,320 +مخطط، بالطبع مخطط بالنسبة للهدف، أو للهدف لإزالة + +76 +00:06:40,320 --> 00:06:47,280 +شرطة السوق. وقال إنه لإزالة شرطة السوق، علينا إزالة + +77 +00:06:47,280 --> 00:06:48,860 +قيمتنا + +78 +00:06:52,640 --> 00:06:59,700 +وهذا هو الهدف الرئيسي. لإزالة + +79 +00:06:59,700 --> 00:07:06,180 +مجتمعنا، كيف نزيل مجتمعنا، وماذا نفعل لإزالة + +80 +00:07:06,180 --> 00:07:09,160 +مجتمعنا؟ نزال نزال نزال نزال نزال نزال نزال نزال + +81 +00:07:09,160 --> 00:07:11,840 +نزال نزال نزال نزال نزال + +82 +00:07:13,990 --> 00:07:17,610 +We need to increase our efficiency, for instance. We + +83 +00:07:17,610 --> 00:07:20,910 +need to increase the quality of the raw materials. + +84 +00:07:20,910 --> 00:07:26,190 +We need to increase the quality of the employees + +85 +00:07:26,190 --> 00:07:30,910 +or the workers that...that perform the + +86 +00:07:30,910 --> 00:07:34,870 +manufacturing process itself. The skills of the + +87 +00:07:34,870 --> 00:07:37,790 +employees. Excellent. We need to increase the + +88 +00:07:37,790 --> 00:07:44,220 +efficiency of our processes. أو نحتاج لإزالة جودة + +89 +00:07:44,220 --> 00:07:53,760 +عملنا. نحتاج لإزالة جودة عملنا. بالتالي، قررنا إضافة + +90 +00:07:53,760 --> 00:07:59,960 +مجموعات السوق باستخدام استراتيجية تزيد قيمتنا، وبعدها + +91 +00:07:59,960 --> 00:08:07,260 +قررنا، أو قررنا التجارب التي يجب أن تكون... + +92 +00:08:07,260 --> 00:08:14,620 +دعنا نقول...يجب أن تكون متطورة، يجب أن تكون مبتكرة، + +93 +00:08:14,620 --> 00:08:19,280 +لكي نزداد مجموعات السوق. هذا هو الخطة. Is this a + +94 +00:08:19,280 --> 00:08:25,100 +budget? Not yet a budget; it is only a plan. Now, if + +95 +00:08:25,100 --> 00:08:28,200 +we answer the following questions, we will + +96 +00:08:28,200 --> 00:08:34,060 +transform this plan into a budget. If we would say, + +97 +00:08:34,060 --> 00:08:38,600 +"What will it cost for us if we need to increase + +98 +00:08:38,600 --> 00:08:43,590 +the quality of our raw materials?" Therefore, what is + +99 +00:08:43,590 --> 00:08:47,450 +the cost of the new raw materials? What is the + +100 +00:08:47,450 --> 00:08:52,910 +cost of developing the skills of our employees? + +101 +00:08:52,910 --> 00:08:57,890 +What is the cost of performing a developed, or + +102 +00:08:57,890 --> 00:09:01,070 +performing an improvement in our customer service + +103 +00:09:01,070 --> 00:09:05,190 +department, and so on? Therefore, as you can see, + +104 +00:09:05,190 --> 00:09:09,210 +these questions are all related in terms of money; + +105 +00:09:09,840 --> 00:09:14,480 +they are all related to dollar terms, or the terms + +106 +00:09:14,480 --> 00:09:19,160 +of money. Therefore, if we answer these questions, if + +107 +00:09:19,160 --> 00:09:25,000 +we transform the action plan into numbers, we would + +108 +00:09:25,000 --> 00:09:31,800 +have something called a budget. Any questions? So, + +109 +00:09:31,800 --> 00:09:32,960 +what do you think + +110 +00:09:37,060 --> 00:09:41,500 +are the processes, or what do you think is the + +111 +00:09:41,500 --> 00:09:44,880 +process within the budgeting process? What are + +112 +00:09:44,880 --> 00:09:49,020 +the procedures that need to be done in order to + +113 +00:09:49,020 --> 00:09:53,660 +prepare a budget? Of course, any budgeting process + +114 +00:09:54,440 --> 00:09:59,440 +يتكون من أربع مراحل. في كل عملية تخطيط، إذا كنا + +115 +00:09:59,440 --> 00:10:04,500 +نتكلم عن مؤسسات رسمية، وهي الشركات، إذا كنا نتكلم + +116 +00:10:04,500 --> 00:10:10,280 +عن مؤسسات غير رسمية، مثل الوطن، وما إلى ذلك، أو + +117 +00:10:10,280 --> 00:10:18,540 +مؤسسات خدمة، أو مؤسسات صناعة، أو مؤسسات تسويقية، + +118 +00:10:18,540 --> 00:10:24,800 +وما إلى ذلك، كلها تحتوي على عملية تخطيط نفسها. طبعاً + +119 +00:10:24,800 --> 00:10:28,980 +ما يعنيه بشكل عملي برنامج برنامج برنامج برنامج + +120 +00:10:28,980 --> 00:10:35,780 +برنامج برنامج برنامج برنامج برنامج برنامج برنامج + +121 +00:10:35,780 --> 00:10:36,120 +برنامج برنامج برنامج برنامج برنامج برنامج برنامج + +122 +00:10:36,120 --> 00:10:36,240 +برنامج برنامج برنامج برنامج برنامج برنامج برنامج + +123 +00:10:36,240 --> 00:10:42,920 +برنامج برنامج برنامج برنامج برنامج برنامج برنامج + +124 +00:10:42,920 --> 00:10:51,260 +برنامج برنامج برنام + +125 +00:10:52,420 --> 00:10:59,000 +تخطيط الشركة يعتمد على تجاربها السابقة + +126 +00:10:59,000 --> 00:11:08,820 +والتغيرات المتوقعة في المستقبل. لتغييرها + +127 +00:11:08,820 --> 00:11:08,900 +المستقبلية لتغييرها المستقبلية لتغييرها المستقبلية + +128 +00:11:08,900 --> 00:11:09,900 +لتغييرها المستقبلية لتغييرها المستقبلية لتغييرها + +129 +00:11:09,900 --> 00:11:10,360 +المستقبلية لتغييرها المستقبلية لتغييرها المستقبلية + +130 +00:11:10,360 --> 00:11:14,040 +لتغييرها المستقبلية لتغييرها المستقبلية لتغييرها + +131 +00:11:14,040 --> 00:11:19,600 +المستقبلية لتغييرها الم...they do what exactly? They + +132 +00:11:19,600 --> 00:11:23,060 +plan the performance of the company according to + +133 +00:11:23,060 --> 00:11:28,160 +what managers...they come up with the plan. Didn't you study in accounting, or sorry, in in Business + +134 +00:11:28,160 --> 00:11:32,620 +One and Business Two, the principles of + +135 +00:11:32,620 --> 00:11:34,800 +management, principles of management? That + +136 +00:11:34,800 --> 00:11:38,180 +any manager performs more than one function: + +137 +00:11:38,180 --> 00:11:41,500 +planning, controlling, motivating, directing, and so + +138 +00:11:41,500 --> 00:11:47,960 +on. Therefore, one of these functions, or one of the + +139 +00:11:47,960 --> 00:11:52,460 +job descriptions of any manager, is coming up with + +140 +00:11:52,460 --> 00:11:55,980 +the plans. Therefore, managers would come up with + +141 +00:11:55,980 --> 00:11:59,980 +the plan, would come up with the expected + +142 +00:11:59,980 --> 00:12:03,920 +performance of the company for a coming period. + +144 +00:12:07,870 --> 00:12:11,770 +بالطبع، دائماً عندما نقول "Budget"، نحن نتكلم عن + +145 +00:12:11,770 --> 00:12:17,170 +المستقبل، لا نتكلم عن الماضي. الماضي...ممتاز...هو + +146 +00:12:17,170 --> 00:12:20,770 +باعتبار...أو هو موضوع في مصطلحات الأموال الخاصة + +147 +00:12:20,770 --> 00:12:22,930 +بنا، مهما كانت المصطلحات واضحة، مهما كانت المصطلحات + +148 +00:12:22,930 --> 00:12:25,130 +الدقيقة، مهما كانت مصطلحات التغيير في استهلاك + +149 +00:12:25,130 --> 00:12:33,340 +الشركة أو مصطلح المال. هذه الاختصارات الأساسية تُظهر + +150 +00:12:33,340 --> 00:12:39,080 +ما حدث في الماضي. ولكن عندما نتحدث عن الميزانية، نتحدث + +151 +00:12:39,080 --> 00:12:44,420 +عن المستقبل، نتحدث عن الأداء المتوقع، نتحدث عن + +152 +00:12:44,420 --> 00:12:48,940 +المبيعات المتوقعة، نتحدث عن الميزانية المتوقعة، نتحدث + +153 +00:12:48,940 --> 00:12:51,440 +عن الأرباح المتوقعة، نتحدث عن الأرباح المتوقعة، + +154 +00:12:51,440 --> 00:12:55,780 +نتحدث عن الأرباح المتوقعة، نتحدث عن الأرباح + +155 +00:12:55,780 --> 00:12:55,960 +المتوقعة، نتحدث عن الأرباح المتوقعة، نتحدث عن + +156 +00:12:55,960 --> 00:12:58,460 +الأرباح المتوقعة، نتحدث عن الأرباح المتوقعة، نتحدث + +157 +00:12:58,460 --> 00:12:59,580 +عن الأرباح المتوقعة، نتحدث عن الأرباح المتوقعة، + +158 +00:12:59,580 --> 00:13:07,090 +نتحدث عن المن...نحتاج أن نجعل جميع الموظفين يشاركوا في + +159 +00:13:07,090 --> 00:13:12,210 +هذا البرنامج. هذا يعني أننا لا يجب أن ندع المدراء + +160 +00:13:12,210 --> 00:13:19,270 +الكبار يقوموا بالخطط، أو لا يقوموا بها، بل + +161 +00:13:19,270 --> 00:13:25,110 +يتعاملوا مع الخطط. يجب أن نجعل الموظفين، أو جميع + +162 +00:13:25,110 --> 00:13:30,390 +الموظفين في المؤسسة، جميع الموظفين في المؤسسة، أو + +163 +00:13:30,390 --> 00:13:34,430 +جميع الأقسام في المؤسسة، يشاركوا في هذا البرنامج. + +164 +00:13:35,050 --> 00:13:39,640 +لماذا؟ Why don't we say to the senior managers, or + +165 +00:13:39,640 --> 00:13:43,260 +the top managers, "Come up with a plan, and we are + +166 +00:13:43,260 --> 00:13:45,940 +going, as employees, we are going to perform this + +167 +00:13:45,940 --> 00:13:49,760 +plan," and, by of course conveying or communicating + +168 +00:13:49,760 --> 00:13:53,500 +these, or these plans, or these objectives onto the + +169 +00:13:53,500 --> 00:13:54,760 +employees, and that's it. + +170 +00:14:00,260 --> 00:14:00,860 +Excellent, + +171 +00:14:04,380 --> 00:14:12,230 +excellent. لأن لكي تنجح خطة جيدة، يجب أن يشعر الجميع + +172 +00:14:12,230 --> 00:14:16,770 +بالمسؤولية تجاه الخيارات التي قد تتغير من واحد لأخر، + +173 +00:14:16,770 --> 00:14:26,610 +و يشعروا بأنهم مسؤولون عن أفكارهم، ويكونوا + +174 +00:14:26,610 --> 00:14:30,970 +أكثر...Excellent. Therefore...therefore, if all + +175 +00:14:30,970 --> 00:14:33,650 +managers within the organization, all departments + +176 +00:14:33,650 --> 00:14:36,690 +within the organization were part in this + +177 +00:14:36,690 --> 00:14:40,550 +budgeting process, therefore each and every + +178 +00:14:40,550 --> 00:14:44,630 +manager, each and every employee participated in + +179 +00:14:44,630 --> 00:14:51,090 +this process, would try their best to make this + +180 +00:14:51,090 --> 00:14:55,260 +budget, or to make this plan work. But if they did + +181 +00:14:55,260 --> 00:14:58,900 +not participate, if the senior management just + +182 +00:14:58,900 --> 00:15:05,540 +said, "These are these, or these are, let us say, the + +183 +00:15:05,540 --> 00:15:08,720 +objectives; these are the action plan, or this is + +184 +00:15:08,720 --> 00:15:11,720 +the action plan; these are the procedures that you + +185 +00:15:11,720 --> 00:15:19,550 +need to implement," ثم الموظفين والمدراء الأسفل لن + +186 +00:15:19,550 --> 00:15:24,210 +يكون لديهم نفس الحافز لجعل هذا البرنامج يعمل، + +187 +00:15:24,210 --> 00:15:28,690 +لأنهم لم يأتوا بهذا البرنامج، لأنهم لم يكونوا جزءًا + +188 +00:15:28,690 --> 00:15:32,090 +من إعداد هذا البرنامج، لم يكونوا جزءًا من إعداد هذا + +189 +00:15:32,090 --> 0 + +223 +00:18:04,620 --> 00:18:09,580 +المستقبلية أو لأحداث المستقبل أو لأحداث الموهوب + +224 +00:18:09,580 --> 00:18:14,300 +مبني على المعلومات الماضية، لذلك سوف نستخدم فقط + +225 +00:18:14,300 --> 00:18:18,200 +هذه التجارب الماضية أو المعلومات الماضية لكي + +226 +00:18:18,200 --> 00:18:23,200 +تساعدنا في تخيل المستقبل، لكي نتوقع الرقم + +227 +00:18:23,200 --> 00:18:28,260 +المستقبلي، وبالطبع ليس فقط الماضي، علينا أيضًا + +228 +00:18:28,260 --> 00:18:33,330 +التفكير في ما يمكن أن يحدث في المستقبل. What are the + +229 +00:18:33,330 --> 00:18:38,870 +changes that might occur in the future, as well as + +230 +00:18:38,870 --> 00:18:43,250 +we need to consider the analysis of our past + +231 +00:18:43,250 --> 00:18:47,270 +information in order to predict the future. This is + +232 +00:18:47,270 --> 00:18:50,450 +the first phase of any budgeting cycle. The + +233 +00:18:50,450 --> 00:18:56,720 +preparation of the budget. النقطة الثانية الآن + +234 +00:18:56,720 --> 00:19:02,980 +نحتاجها للمديرين العاملين للتوصيل من مهارات + +235 +00:19:02,980 --> 00:19:08,320 +مقارنة مع النتائج الحقيقية. لذلك، + +236 +00:19:08,320 --> 00:19:10,460 +النقطة الثانية، أو المرحلة الثانية، أو المرحلة + +237 +00:19:10,460 --> 00:19:16,260 +الثانية هي التعامل مع هذه المجلة، لأن بالطبع بعد أن + +238 +00:19:16,260 --> 00:19:22,820 +كل مجلة تقوم بالتعامل مع المجلة، أو دعنا نقول تعامل + +239 +00:19:22,820 --> 00:19:30,530 +مع المجلة. هذه المجالات من كل مجلد سيتم التواصل + +240 +00:19:30,530 --> 00:19:33,890 +مع المدير التعليمي. التعليمي التعليمي التعليمي + +241 +00:19:33,890 --> 00:19:34,550 +التعليمي التعليمي التعليمي التعليمي التعليمي + +242 +00:19:34,550 --> 00:19:36,090 +التعليمي التعليمي التعليمي التعليمي التعليمي + +243 +00:19:36,090 --> 00:19:39,610 +التعليمي التعليمي التعليمي التعليمي التعليمي + +244 +00:19:39,610 --> 00:19:39,830 +التعليمي التعليمي التعليمي التعليمي التعليمي + +245 +00:19:39,830 --> 00:19:39,950 +التعليمي التعليمي التعليمي التعليمي التعليمي + +246 +00:19:39,950 --> 00:19:42,210 +التعليمي التعليمي التعليمي التعليمي التعليمي + +247 +00:19:42,210 --> 00:19:44,090 +التعليمي الـ + +248 +00:19:48,400 --> 00:19:52,100 +بالطبع بعد فعل ذلك في المرحلة الأولى، في المرحلة + +249 +00:19:52,100 --> 00:19:58,520 +التجاربية، يأتي المرحلة الثانية، وهي التعامل من + +250 +00:19:58,520 --> 00:20:02,800 +المديرين العاملين إلى المديرين الأسفل، إلى + +251 +00:20:02,800 --> 00:20:07,460 +المديرين من مجالس مختلفة في المؤسسة. + +252 +00:20:09,010 --> 00:20:12,890 +بالطبع، كما نستطيع أن نرى هنا، لماذا نحتاج أن نفعل + +253 +00:20:12,890 --> 00:20:19,410 +هذا؟ أولًا، في حركة لكل رئيس أو لكل مدينة، أن نعرف + +254 +00:20:19,410 --> 00:20:25,730 +ماذا بالضبط هم الأهداف التي نحتاج أن نفعلها داخل + +255 +00:20:25,730 --> 00:20:30,760 +السنة التالية، ما هي الأهداف، ما هي الخطوات؟ ماذا هي + +256 +00:20:30,760 --> 00:20:35,280 +الاختصارات التي يجب أن تكون فعلتها لكي تحقيق الهدف + +257 +00:20:35,280 --> 00:20:41,280 +الذي قررته من المدير ومن المؤسسة خلال الوقت + +258 +00:20:41,280 --> 00:20:47,880 +التالي. لذلك، بعد هذا الاتصال، كل مجلس سيعرف ما هي + +259 +00:20:47,880 --> 00:20:56,600 +الأهداف، ومن ثم سيعرفوا أن تجاربهم ستكون + +260 +00:20:56,600 --> 00:21:03,450 +باعتبار هذه الأهداف. لأن كما يمكننا جميعًا أن نعرف أن + +261 +00:21:03,450 --> 00:21:09,350 +كل رئيس من أي مجلس داخل أي مؤسسة يحتاج إلى أن يكون + +262 +00:21:09,350 --> 00:21:15,310 +مديرًا، يحتاج إلى أن يكون متحفزًا. لذلك، يجب أن نكون + +263 +00:21:15,310 --> 00:21:21,130 +لدينا، أو يجب أن نتعامل مع الهدف لكي يتعرف هؤلاء + +264 +00:21:21,130 --> 00:21:28,430 +الرؤساء كيف سيكونون محافظين لهذا السبب. المرحلة + +265 +00:21:28,430 --> 00:21:35,320 +الرابعة هي الـcommunication لكي نعرف ما هي الأهداف + +266 +00:21:35,320 --> 00:21:39,740 +التي كانوا فيها، أو التي سيكونون فيها، تجاربهم. + +267 +00:21:39,960 --> 00:21:46,460 +بالطبع، كيف نقوم بتقييم تجارب هذه الوظيفة، أو + +268 +00:21:46,460 --> 00:21:56,780 +الوظيفة، بمقارنة فقط، مقارنة ما كان متوقعًا، وما هو + +269 +00:21:56,780 --> 00:22:02,050 +الحقيقي. بالتالي، نستطيع أن نقوم بالتقارير في تجارب + +270 +00:22:02,050 --> 00:22:08,030 +أي رئيس، ثالثًا + +271 +00:22:08,030 --> 00:22:12,590 +فيها هو + +272 +00:22:12,590 --> 00:22:16,710 +الآن، مؤسسات تساعد الرؤساء في التحقق من تجارب + +273 +00:22:16,710 --> 00:22:21,760 +الميزانية. of course, corrective action after after + +274 +00:22:21,760 --> 00:22:25,440 +determining and investigating the deviations, we + +275 +00:22:25,440 --> 00:22:30,100 +need to have corrective action in order to correct + +276 +00:22:30,100 --> 00:22:36,060 +the mistakes of these deviations, which is the + +277 +00:22:36,060 --> 00:22:40,900 +feedback. Excellent. Therefore, step number three is + +278 +00:22:40,900 --> 00:22:46,020 +one of the most important steps or phases in any + +279 +00:22:46,020 --> 00:22:52,170 +budget cycle. Imagine that we came up with this + +280 +00:22:52,170 --> 00:22:58,150 +excellent plan, and we came up with excellent + +281 +00:22:58,150 --> 00:23:03,310 +procedures in order to perform this plan, in order + +282 +00:23:03,310 --> 00:23:09,470 +to achieve our objectives. أيضًا، جئنا مع الرقم الذي + +283 +00:23:09,470 --> 00:23:14,070 +يتوافق مع هذا البرنامج، لذلك برنامج اجتماعي. ثم + +284 +00:23:14,070 --> 00:23:23,690 +بعد هذا البرنامج المزعج، بعد هذا، دعنا نقول + +285 +00:23:26,250 --> 00:23:31,470 +أو الاختصارات، أو الاختصارات في الروتين، التي أخذت + +286 +00:23:31,470 --> 00:23:35,150 +الكثير من الوقت، التي أخذت الكثير من التجارب في + +287 +00:23:35,150 --> 00:23:39,510 +التجارب. نحن فقط نضع هذا الروتين، أو هذا البرنامج + +288 +00:23:39,510 --> 00:23:45,480 +في المَرسل وننسى عنه. Therefore, what is the main + +289 +00:23:45,480 --> 00:23:48,700 +objective now, or what is the benefit of this plan? + +290 +00:23:48,700 --> 00:23:52,180 +Yes, we came up with the plan, yes we came up with + +291 +00:23:52,180 --> 00:23:56,400 +the budget, which was an excellent one, but then we + +292 +00:23:56,400 --> 00:24:00,000 +did not follow up with this budget, like for + +293 +00:24:00,000 --> 00:24:04,280 +instance, on a personal level, how many of you said + +294 +00:24:04,280 --> 00:24:08,420 +that in order to get an A, for instance, in some of + +295 +00:24:08,420 --> 00:24:11,520 +the courses, I need to make a plan, I need to make a + +296 +00:24:11,520 --> 00:24:17,910 +study plan. For instance, I need to prepare one hour + +297 +00:24:17,910 --> 00:24:23,680 +before the lecture. I need to study two hours after + +298 +00:24:23,680 --> 00:24:27,740 +the lecture, and before the exams I need to study + +299 +00:24:27,740 --> 00:24:32,840 +for instance, before the exam by one month, or by + +300 +00:24:32,840 --> 00:24:36,520 +one week, and so on. And then... and then this + +301 +00:24:36,520 --> 00:24:40,360 +excellent plan was put in the drawer and never + +302 +00:24:40,360 --> 00:24:45,220 +looked at again. Therefore, what is the benefit + +303 +00:24:45,220 --> 00:24:49,240 +exactly of this plan? هل نستفيد من هذا البرنامج؟ + +304 +00:24:49,240 --> 00:24:52,820 +نعم، أتيت مع برنامج ممتاز، برنامج ممتاز إذا تم + +305 +00:24:52,820 --> 00:25:00,060 +تطبيقه، فعلى الأقل، سيعطيني فرصة للحصول على A، لكن بعد + +306 +00:25:00,060 --> 00:25:05,160 +تطبيق هذا البرنامج، أو التطبيق مع هذا البرنامج، لم + +307 +00:25:05,160 --> 00:25:14,530 +يكن هناك تطبيق، لم يكن هناك تحقيق على هذا الخطأ، لم + +308 +00:25:14,530 --> 00:25:19,130 +نتحقق في تطبيق هذا الخطأ، لهذا السبب كان هذا الخطأ + +309 +00:25:19,130 --> 00:25:25,590 +سينسى، ولن يفيد الشخص الذي صنع هذا البرنامج. + +310 +00:25:25,710 --> 00:25:30,290 +نفس الشيء هنا مع الوضع. إذا قمنا بتجهيز برنامج، + +311 +00:25:30,290 --> 00:25:36,090 +برنامج ممتاز، بواسطة برنامج ممتاز، و لا نتبع هذا + +312 +00:25:36,090 --> 00:25:41,150 +البرنامج، لن يكون هناك أي فائدة على المؤسسة. لذلك، + +313 +00:25:41,150 --> 00:25:47,370 +يجب أن يكون هناك، الفترة التي تبقى تحقق التخطيطات + +314 +00:25:47,370 --> 00:25:49,390 +التي تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى + +315 +00:25:49,390 --> 00:25:53,670 +تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى + +316 +00:25:53,670 --> 00:25:54,050 +تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى + +317 +00:25:54,050 --> 00:25:55,450 +تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى + +318 +00:25:55,450 --> 00:25:59,490 +تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى + +319 +00:25:59,490 --> 00:26:10,550 +تتبقى تتبقى + +320 +00:26:11,470 --> 00:26:16,150 +الآن، دعنا نذهب إلى المرحلة الرابعة، التي هي آخر + +321 +00:26:16,150 --> 00:26:19,350 +مرحلة من أي عملية. عملية عملية عملية عملية عملية عملية + +322 +00:26:19,350 --> 00:26:22,710 +عملية عملية عملية عملية عملية عملية عملية عملية + +323 +00:26:22,710 --> 00:26:23,110 +عملية عملية عملية عملية عملية عملية عملية عملية + +324 +00:26:23,110 --> 00:26:23,230 +عملية عملية عملية عملية عملية عملية عملية عملية + +325 +00:26:23,230 --> 00:26:26,630 +عملية عملية عملية عملية عملية عملية عملية + +326 +00:26:26,630 --> 00:26:26,650 +عملية عملية عملية عملية عملية عملية عملية عملية + +327 +00:26:26,650 --> 00:26:26,690 +عملية عملية عملية عملية عملية عملية عملية عملية + +328 +00:26:26,690 --> 00:26:40,450 +عملية عملية عملية عملية عـ + +329 +00:26:41,330 --> 00:26:44,270 +هم يعتمدون أيضًا على الخطط التي تم تغييرها + +330 +00:26:44,270 --> 00:26:51,930 +لأنهم قاموا بعمل مجلد لهذا العام في العام السابق، + +331 +00:26:51,930 --> 00:26:55,650 +والآن يحتاجون أن يقوموا في هذا العام بعمل مجلد + +332 +00:26:55,650 --> 00:27:00,150 +لعام القادم. لذلك، يحتاجون أن يعتمدوا، بعد إدارة هذا + +333 +00:27:00,150 --> 00:27:03,770 +البرنامج، بعد إدارة هذا المجلد، ما هي إدارة السوق؟ + +334 +00:27:03,770 --> 00:27:08,990 +هل لدينا أي خطط تغيرت؟ أو هل الخطط نفسها + +335 +00:27:08,990 --> 00:27:14,080 +كالعام السابق؟ and their own experiences, own + +336 +00:27:14,080 --> 00:27:17,080 +experiences, according to what? According to the + +337 +00:27:17,080 --> 00:27:19,620 +implementation of the plan. Maybe we had a problem + +338 +00:27:19,620 --> 00:27:22,740 +in the plan, maybe we had a problem in the budget + +339 +00:27:22,740 --> 00:27:25,880 +itself. Therefore, we need to consider our + +340 +00:27:25,880 --> 00:27:31,000 +experiences after implementing the plan that was + +341 +00:27:31,000 --> 00:27:35,560 +done, or was performed in the previous year, as + +342 +00:27:35,560 --> 00:27:39,400 +plans are laid for the next budget period, next + +343 +00:27:39,400 --> 00:27:48,360 +budget. ولذلك، كلمة ongoing budget process التي يسمى + +344 +00:27:48,360 --> 00:27:54,980 +بها الكثير من الشخصيات، أو الكثير من الكتب، يسمونها budget + +345 +00:27:54,980 --> 00:27:55,740 +cycle. + +346 +00:28:01,290 --> 00:28:05,210 +Why do we call it a cycle? Because it is a loop, a + +347 +00:28:05,210 --> 00:28:08,970 +continuous budgeting process, or an ongoing budget + +348 +00:28:08,970 --> 00:28:14,680 +process. It does not end. نعمل، أو دعنا نقول نتعامل + +349 +00:28:14,680 --> 00:28:21,880 +مع عقد، وبعدها نعمل عقد، نعمل عقد، نعمل عقد، نعمل عقد، + +350 +00:28:21,880 --> 00:28:22,680 +نعمل عقد، نعمل عقد، نعمل عقد، نعمل عقد، نعمل عقد، نعمل + +351 +00:28:22,680 --> 00:28:23,220 +عقد، نعمل عقد، نعمل عقد، نعمل عقد، نعمل عقد، نعمل عقد، + +352 +00:28:23,220 --> 00:28:23,540 +نعمل عقد، نعمل عقد، نعمل عقد، نعمل عقد، نعمل عقد، نعمل + +353 +00:28:23,540 --> 00:28:23,600 +عقد، نعمل عقد، نعمل عقد، نعمل عقد، نعمل عقد، نعمل عقد + +354 +00:28:23,600 --> 00:28:23,800 +نعمل عقد، نعمل عقد، نعمل عقد، نعمل عقد، نعمل عقد، نعمل + +355 +00:28:23,800 --> 00:28:28,780 +عقد، نعمل عقد، نعمل عقد، نعمل عقد، نعمل عقد، نعمل عقد، + +356 +00:28:28,780 --> 00:28:39,500 +نعمل عقد، نعمل عقد، نعمل عقد، + +357 +00:28:39,500 --> 00:28:46,560 +نعمل. طبعًا، أريد أن تتذكر هذه المرحلة، المرحلة + +358 +00:28:46,560 --> 00:28:50,980 +الثالثة، لأن هذه المرحلة تتعامل بشكل كامل، بشكل كامل، + +359 +00:28:50,980 --> 00:28:51,520 +بشكل كامل، بشكل كامل، بشكل كامل، بشكل كامل، بشكل كامل، بشكل + +360 +00:28:51,520 --> 00:28:52,660 +كامل، بشكل كامل، بشكل كامل، بشكل كامل، بشكل كامل، بشكل كامل، + +361 +00:28:52,660 --> 00:28:54,020 +كامل، بشكل كامل، بشكل كامل، بشكل كامل، بشكل كامل، بشكل كامل، + +362 +00:28:54,020 --> 00:28:55,500 +كامل، بشكل كامل، بشكل كامل، بشكل كامل، بشكل كامل، بشكل كامل، + +363 +00:28:55,500 --> 00:29:03,680 +كامل، بشكل كامل، بشكل كامل، بشكل كامل، بشكل كامل، بشكل كامل، + +364 +00:29:03,680 --> 00:29:14,620 +كامل، بشكل كامل، إذا If we have a budget plan, and we + +365 +00:29:14,620 --> 00:29:17,420 +didn’t go through with it, and then we have a success, we + +366 +00:29:17,420 --> 00:29:20,960 +must not present that budget for this success. If + +367 +00:29:20,960 --> 00:29:24,580 +we performed a plan, or came up with a plan, and we + +368 +00:29:24,580 --> 00:29:27,860 +did not implement that plan, yes, and then we, by + +369 +00:29:27,860 --> 00:29:29,980 +coincidence, coincidence + +370 +00:29:33,410 --> 00:29:36,230 +Of course, of course, the credit does not go to this + +371 +00:29:36,230 --> 00:29:38,890 +plan, because we did not implement this plan, we did + +372 +00:29:38,890 --> 00:29:42,470 +not go through with this plan, we did not follow up + +373 +00:29:42,470 --> 00:29:44,970 +with this plan. Therefore, of course, the credit does + +374 +00:29:44,970 --> 00:29:47,570 +not go to this to this plan, or to this budget. + +375 +00:29:47,570 --> 00:29:56,470 +Excellent. Now let us take the advantages of having + +376 +00:29:56,470 --> 00:29:59,950 +a budget. What do you think the advantages of + +377 +00:29:59,950 --> 00:30:01,870 +performing a budget? + +378 +00:30:11,700 --> 00:30:20,040 +ماذا تعتقد؟ إذا لم نأتِ بـBudget، هل سيكون هذا + +379 +00:30:20,040 --> 00:30:26,740 +مشكلة للمؤسسة، أو لأي مؤسسة؟ إذا لم نصنع Budget، أو + +380 +00:30:26,740 --> 00:30:32,220 +لم نصنع خطة للمستقبل، فسيكون مشكلة. إذا، ما هي + +381 +00:30:32,220 --> 00:30:38,100 +إيجابيات عمل، أو صنع Budget، أو لديها عملية Budget + +382 +00:30:38,100 --> 00:30:39,900 +في مؤسسة؟ + +383 +00:30:53,280 --> 00:30:58,180 +Excellent. You can know how badly or well we + +384 +00:30:58,180 --> 00:31:03,500 +are performing, and if we are on the right track to + +385 +00:31:03,500 --> 00:31:08,820 +reach our goal, or we are in the opposite direction + +386 +00:31:08,820 --> 00:31:11,260 +of our goal. Excellent, excellent, excellent. What + +387 +00:31:11,260 --> 00:31:15,300 +else? Multiple managers and individuals working + +388 +00:31:15,300 --> 00:31:19,500 +together. Excellent. Therefore, some of the + +389 +00:31:19,500 --> 00:31:23,780 +advantages of having a budget, first of all, is the + +390 +00:31:23,780 --> 00:31:27,820 +coordination and communication, as we said in the + +391 +00:31:27,820 --> 00:31:32,470 +preparation phase of any budget. نحتاج أن نجعل + +392 +00:31:32,470 --> 00:31:36,590 +الجميع يشاركوا في التجارب، أو في هذا البرنامج + +393 +00:31:36,590 --> 00:31:43,770 +التجريبي، صحيح؟ لذلك، هذه طريقة ممتازة للتعامل، + +394 +00:31:43,770 --> 00:31:48,330 +وهي طريقة ممتازة للتواصل بين الإدارات المختلفة + +395 +00:31:48,330 --> 00:31:53,090 +لأن، كما قلنا قبل أن، في التجارب، + +396 +00:31:53,090 --> 00:32:00,350 +يتعامل المديرون المسؤولون عن أهم أهدافهم، أسلوبهم + +397 +00:32:00,350 --> 00:32:07,010 +الرئيسي، على الرئيس الأسفل، فالرئيس الأسفل، باعتبار + +398 +00:32:07,010 --> 00:32:11,410 +هذه الروايات، باعتبار هذه الروايات، باعتبار هذه + +399 +00:32:11,410 --> 00:32:18,170 +الروايات الرئيسية، ست... دعنا نقول، تُحرر أهدافهم + +400 +00:32:18,170 --> 00:32:24,930 +الداخلية، أو المدرسية، التي ست + +401 +00:32:26,830 --> 00:32:31,090 +إذا تم تطبيقها، أو إذا تم تطبيقها، فسيصلح هذه + +402 +00:32:31,090 --> 00:32:34, + +445 +00:35:46,650 --> 00:35:51,390 +department if... if he had high efficiency or low + +446 +00:35:51,390 --> 00:35:53,630 +efficiency, it... it would not matter to him. + +447 +00:35:53,630 --> 00:35:57,770 +Therefore, we need to evaluate performance in order + +448 +00:35:57,770 --> 00:36:03,310 +to motivate managers. لذلك كيف نقدر نقوم بتحسين + +449 +00:36:03,310 --> 00:36:08,290 +التجارة؟ كيف نقدر نقوم بتحسين التجارة قبل أن نقوم + +450 +00:36:08,290 --> 00:36:16,690 +بتحسين التجارة؟ نحتاج أولاً، نحتاج نتكلم عن المهارات. + +451 +00:36:16,690 --> 00:36:22,830 +نحتاج نتكلم عن المعاملات، نحتاج نتكلم عن المهارات. + +452 +00:36:22,830 --> 00:36:24,110 +نحتاج نتكلم عن المهارات. نحتاج نتكلم عن المهارات. + +453 +00:36:24,110 --> 00:36:25,370 +نحتاج نتكلم عن المهارات. نحتاج نتكلم عن المهارات. + +454 +00:36:25,370 --> 00:36:26,930 +نحتاج نتكلم عن المهارات. نحتاج نتكلم عن المهارات. + +455 +00:36:26,930 --> 00:36:29,630 +نحتاج نتكلم عن المهارات. نحتاج نتكلم عن المهارات. + +456 +00:36:29,630 --> 00:36:32,440 +نحتاج نت... we need to evaluate the performance + +457 +00:36:32,440 --> 00:36:35,980 +according to these standards. We need to evaluate + +458 +00:36:35,980 --> 00:36:40,340 +the performance by actually comparing the actual + +459 +00:36:40,340 --> 00:36:44,260 +results and the anticipated results, between the + +460 +00:36:44,260 --> 00:36:47,800 +actual results and the budgeted results, between + +461 +00:36:47,800 --> 00:36:52,060 +the what really has happened and what should + +462 +00:36:52,060 --> 00:36:57,250 +happen, or what should have happened. This is the + +463 +00:36:57,250 --> 00:37:01,790 +performance evaluation, and one excellent tool in + +464 +00:37:01,790 --> 00:37:05,110 +order to evaluate the performance is something + +465 +00:37:05,110 --> 00:37:12,270 +called variance analysis. Therefore, this tool of + +466 +00:37:12,270 --> 00:37:16,470 +variance analysis could not be done; we could not + +467 +00:37:16,470 --> 00:37:21,090 +have something called variance analysis unless we + +468 +00:37:21,090 --> 00:37:27,300 +have something called a budget. بالنسبة للمجال نحن + +469 +00:37:27,300 --> 00:37:33,580 +سنحصل على عملية تحويل. تحويل. تحويل. تحويل. تحويل. + +470 +00:37:33,580 --> 00:37:35,680 +تحويل. تحويل. تحويل. تحويل. تحويل. تحويل. تحويل. + +471 +00:37:35,680 --> 00:37:35,900 +تحويل. تحويل. تحويل. تحويل. تحويل. تحويل. تحويل. + +472 +00:37:35,900 --> 00:37:41,120 +تحويل. تحويل. تحويل. تحويل. تحويل. تحويل. تحويل. + +473 +00:37:41,120 --> 00:37:42,660 +تحويل. تحويل. تحويل. تحويل. تحويل. تحويل. تحويل. + +474 +00:37:42,660 --> 00:37:49,760 +تحويل. تحويل. تحويل. تحويل. تحويل. تحويل. + +475 +00:37:51,810 --> 00:37:55,150 +وهو التحليل. التحليل. التحليل. التحليل. التحليل. + +476 +00:37:55,150 --> 00:37:56,310 +التحليل. التحليل. التحليل. التحليل. التحليل. + +477 +00:37:56,310 --> 00:37:57,550 +التحليل. التحليل. التحليل. التحليل. التحليل. + +478 +00:37:57,550 --> 00:38:02,090 +التحليل. التحليل. التحليل. التحليل. التحليل. + +479 +00:38:02,090 --> 00:38:02,150 +التحليل. التحليل. التحليل. التحليل. التحليل. + +480 +00:38:02,150 --> 00:38:05,330 +التحليل. التحليل. التحليل. التحليل. التحليل. + +481 +00:38:05,330 --> 00:38:05,350 +التحليل. التحليل. التحليل. التحليل. التحليل. + +482 +00:38:05,350 --> 00:38:09,050 +التحليل. + +483 +00:38:09,050 --> 00:38:17,590 +التحليل. التحليل. التحليل. ال... + +484 +00:38:25,260 --> 00:38:28,520 +excellent. It is the comparison; the variance is the + +485 +00:38:28,520 --> 00:38:31,720 +comparison or the difference between the actual + +486 +00:38:31,720 --> 00:38:35,420 +and the expected. As we can see here, the difference + +487 +00:38:35,420 --> 00:38:38,440 +between the actual and the expected, between the + +488 +00:38:38,440 --> 00:38:44,620 +actual and, as we just said, the budgeted. هذا ما يسمى + +489 +00:38:44,620 --> 00:38:46,840 +كـ Variance. لذلك، ماذا أعنيه بـ Variance + +490 +00:38:46,840 --> 00:38:50,820 +Analysis؟ الـ Variance Analysis هو أولاً في الواضح + +491 +00:38:50,820 --> 00:39:02,040 +أنه يتأكد من هذه الـ Variance، و + +492 +00:39:02,040 --> 00:39:06,820 +بعد أن يتأكد من هذه الـ Variance، يجب أن نفسر + +493 +00:39:12,020 --> 00:39:16,880 +this variance; this... this is what we mean by the + +494 +00:39:16,880 --> 00:39:24,000 +term variance analysis. Any questions? Of + +495 +00:39:24,000 --> 00:39:28,320 +course, as + +496 +00:39:28,320 --> 00:39:35,700 +we just said, variance analysis could be used in + +497 +00:39:35,700 --> 00:39:39,760 +something called performance evaluation; we just + +498 +00:39:39,760 --> 00:39:43,890 +said that, and we covered that. أخر شيء يمكن أن يكون + +499 +00:39:43,890 --> 00:39:50,750 +استخدامه، أو دعنا نقول أن أفضل استخدام للتحليل + +500 +00:39:50,750 --> 00:39:54,430 +الوارد هو شيء يسمى الإنتاج. باستخدام الإنتاج، + +501 +00:39:54,430 --> 00:39:58,210 +باستخدام الإنتاج. It enables managers to manage + +502 +00:39:58,210 --> 00:40:03,290 +the organization by exception. What do you mean by + +503 +00:40:03,290 --> 00:40:05,510 +this term, management by exception? + +504 +00:40:08,040 --> 00:40:10,540 +First of all, do you think that managers have a lot + +505 +00:40:10,540 --> 00:40:14,740 +of free time? That they only just sit there in + +506 +00:40:14,740 --> 00:40:18,120 +their offices drinking coffee? Of course, some... + +507 +00:40:18,120 --> 00:40:21,820 +some of... of the managers are, but this is not the + +508 +00:40:21,820 --> 00:40:25,220 +case in... in a competitive market. Therefore, do + +509 +00:40:25,220 --> 00:40:28,340 +you think in a competitive market a manager just + +510 +00:40:28,340 --> 00:40:36,320 +sits on his desk and does nothing? Therefore, time for + +511 +00:40:36,320 --> 00:40:41,520 +any manager is a crucial factor. Correct. Therefore, + +512 +00:40:41,520 --> 00:40:46,840 +we need to make this manager concentrate on the + +513 +00:40:46,840 --> 00:40:50,540 +things that need to be concentrated on. Therefore, + +514 +00:40:50,540 --> 00:40:56,510 +the manager need not concentrate on all the + +515 +00:40:56,510 --> 00:40:59,610 +aspects of the organization. Of course, he also + +516 +00:40:59,610 --> 00:41:04,830 +could not concentrate on all the aspects or all + +517 +00:41:04,830 --> 00:41:08,410 +the procedures within the organization or within + +518 +00:41:08,410 --> 00:41:13,390 +his department. Therefore, we need to implement + +519 +00:41:13,390 --> 00:41:17,570 +something called management by exception. If he does + +520 +00:41:17,570 --> 00:41:21,310 +not have the time to concentrate on all the + +521 +00:41:21,310 --> 00:41:26,410 +procedures, therefore we need him to concentrate on + +522 +00:41:27,710 --> 00:41:31,890 +the things or the procedures that need to be + +523 +00:41:31,890 --> 00:41:35,010 +concentrated on. Therefore, the management by + +524 +00:41:35,010 --> 00:41:39,310 +exception is the practice of focusing attention on + +525 +00:41:39,310 --> 00:41:44,430 +areas that need to be... that need to be + +526 +00:41:44,430 --> 00:41:48,090 +concentrated on or focused upon. What are these + +527 +00:41:48,090 --> 00:41:55,230 +areas? That are not operating as expected. Therefore, + +528 +00:41:55,230 --> 00:41:59,490 +any manager, in order to utilize his time + +529 +00:41:59,490 --> 00:42:04,850 +efficiently, would only concentrate on the + +530 +00:42:04,850 --> 00:42:09,190 +procedures, on the operating areas that are not + +531 +00:42:09,190 --> 00:42:13,130 +functioning correctly, that are not functioning + +532 +00:42:13,130 --> 00:42:18,610 +within the budget, that are not functioning as + +533 +00:42:18,610 --> 00:42:19,370 +expected. + +534 +00:42:22,500 --> 00:42:27,080 +على سبيل المثال، دعنا نقول أننا أتينا مع الوضع، و + +535 +00:42:27,080 --> 00:42:32,700 +الوضع يقول أن المواد المباشرة، على سبيل المثال، 60 + +536 +00:42:32,700 --> 00:42:43,180 +$ في الجمعية، وبعد ذلك، باعتبار المواد المباشرة + +537 +00:42:43,180 --> 00:42:52,850 +الواقعية، لم يكن 60$، بل 75$. مع أن العمل الواضح هو + +538 +00:42:52,850 --> 00:43:00,230 +ما يتوقعه المصمم. المصمم الواضح هو ما يتوقعه المصمم. + +539 +00:43:00,230 --> 00:43:01,790 +المخصص. المخصص. المخصص. المخصص. المخصص. المخصص. المخصص. + +540 +00:43:01,790 --> 00:43:02,590 +المخصص. المخصص. المخصص. المخصص. المخصص. المخصص. المخصص. + +541 +00:43:02,590 --> 00:43:03,770 +المخصص. المخصص. المخصص. المخصص. المخصص. المخصص. المخصص. + +542 +00:43:03,770 --> 00:43:03,950 +المخصص. المخصص. المخصص. المخصص. المخصص. المخصص. المخصص. + +543 +00:43:03,950 --> 00:43:06,350 +المخصص. المخصص. المخصص. المخصص. المخصص. المخصص. المخصص. + +544 +00:43:06,350 --> 00:43:11,470 +المخصص. المخصص. + +545 +00:43:11,470 --> 00:43:16,610 +المخصص. المخصص. + +546 +00:43:18,290 --> 00:43:22,270 +هم يعملون باستخدام الخطة، وباستخدام الخطة، لذا + +547 +00:43:22,270 --> 00:43:26,050 +لماذا نحتاج أن نركز على هذه الأعمال؟ لسنا نحتاج أن + +548 +00:43:26,050 --> 00:43:29,690 +نركز على هذه الأعمال، على سبيل المثال، العمل + +549 +00:43:29,690 --> 00:43:33,210 +المصطلح الوطني أيضاً باستخدام الخطة، وباستخدام + +550 +00:43:33,210 --> 00:43:38,780 +الخطة، لذلك نحتاج أن نركز على... أو نركز على هذه + +551 +00:43:38,780 --> 00:43:42,740 +المنطقة، ولكن المشكلة موجودة فقط في المواد + +552 +00:43:42,740 --> 00:43:47,220 +المباشرة، لذلك إذا استخدم... أو استخدم الرئيس الرئيسي + +553 +00:43:47,220 --> 00:43:58,080 +يركز فقط على هذه المنطقة... أو يركز على مواصلة الواقع، + +554 +00:43:58,080 --> 00:44:03,800 +ويسأل ال... ال... بالطبع الرئيس المشرف، على سبيل + +555 +00:44:03,800 --> 00:44:08,440 +المثال، لماذا لدينا هذه التغييرات؟ لماذا ن... أو + +556 +00:44:08,440 --> 00:44:13,700 +لماذا تكلفة المواد الواقعية أعلى من المتوقع؟ لذلك، + +557 +00:44:13,700 --> 00:44:17,860 +التركيز الوحيد هنا سيكون على المواد الواقعية، وليس كل + +558 +00:44:17,860 --> 00:44:21,300 +المواد، أو مواقع مختلفة داخل المؤسسة. + +559 +00:44:29,670 --> 00:44:34,330 +أنا لم أفهم + +560 +00:44:34,330 --> 00:44:43,030 +ما كنت تقوله. + +561 +00:44:43,410 --> 00:44:45,810 +When planning and controlling doesn't... the + +562 +00:44:45,810 --> 00:44:48,890 +actual... let us say when we have a variance... + +563 +00:44:48,890 --> 00:44:54,710 +Excellent. Excellent. Therefore, therefore we are + +564 +00:44:54,710 --> 00:44:59,010 +going to manage; we are going to focus upon only + +565 +00:44:59,010 --> 00:45:03,270 +the areas that we have variances in. بالطبع ليس كل + +566 +00:45:03,270 --> 00:45:08,730 +التغييرات التي سنرى في هذه + +567 +00:45:08,730 --> 00:45:14,450 +القصة، إن شاء الله. ولكن حتى الآن، أي تغيير، أو أي + +568 +00:45:14,450 --> 00:45:18,370 +تغيير تتعامل معه سيسمح لرئيسي أن يستخدموا... أو + +569 +00:45:18,370 --> 00:45:23,710 +يستخدموا التعامل باستخدام المفهوم. لذلك، ماذا تعني من + +570 +00:45:23,710 --> 00:45:25,430 +الهدف؟ من الهدف. من الهدف. من الهدف. من الهدف. من الهدف. + +571 +00:45:25,430 --> 00:45:26,050 +من الهدف. من الهدف. من الهدف. من الهدف. من الهدف. من + +572 +00:45:26,050 --> 00:45:28,870 +الهدف. من الهدف. من الهدف. من الهدف. من الهدف. من الهدف. + +573 +00:45:28,870 --> 00:45:29,710 +من الهدف. من الهدف. من الهدف. من الهدف. من الهدف. من + +574 +00:45:29,710 --> 00:45:32,710 +الهدف. من الهدف. من الهدف. من الهدف. من الهدف. من الهدف. + +575 +00:45:32,710 --> 00:45:33,150 +من الهدف. من الهدف. من الهدف. من الهدف. من الهدف. من + +576 +00:45:33,150 --> 00:45:35,570 +الهدف. من الهدف. من الهدف. من الهدف. من الهدف. من الهدف. + +577 +00:45:35,570 --> 00:45:44,390 +من الهدف. من الهدف. من الهدف. + +578 +00:45:44,530 --> 00:45:48,430 +ولم يركز على العمل الواضح بالطبع، ولم يركز على + +579 +00:45:48,430 --> 00:45:53,010 +الميزانية، أو عملية التصنيع المبقية، لأنهم كانوا يعملون + +580 +00:45:53,010 --> 00:45:56,670 +باستخدام الخطة، وكانوا يعملون باستخدام الميزانية، ولكن + +581 +00:45:56,670 --> 00:46:00,110 +المشكلة كانت أن الميزانية كانت موجودة فقط في المواد + +582 +00:46:00,110 --> 00:46:05,130 +المباشرة، لذلك مواجهة المديرين كانت على... أو على + +583 +00:46:05,130 --> 00:46:09,890 +المواد المباشرة، أو المنطقة التي لم تكن تعمل بميزانية + +584 +00:46:09,890 --> 00:46:12,850 +أو كما كانت متوقعة. هل هناك أسئلة؟ + +585 +00:46:21,300 --> 00:46:25,820 +Of course, there is an example of a web company in + +586 +00:46:25,820 --> 00:46:26,460 +your books. + +587 +00:46:34,790 --> 00:46:40,290 +المثال هو، مثلًا، تعتبر شركة Web مؤكدة أنها تصنع وتسوق + +588 +00:46:40,290 --> 00:46:46,570 +جاكتين، الجاكتين يتطلبان تطويرًا، وعملية... عملية... + +589 +00:46:46,570 --> 00:46:46,590 +عملية... عملية... عملية... عملية... عملية... عملية... عملية... + +590 +00:46:46,590 --> 00:46:46,850 +عملية... عملية... عملية... عملية... عملية... عملية... عملية... + +591 +00:46:46,850 --> 00:46:49,230 +عملية... عملية... عملية... عملية... عملية... عملية... عملية... + +592 +00:46:49,230 --> 00:46:49,830 +عملية... عملية... عملية... عملية... عملية... عملية... عملية... + +593 +00:46:49,830 --> 00:46:55,520 +عملية... عملية... عملية... عملية... عملية... عملية... بساطة، + +594 +00:46:55,520 --> 00:47:00,600 +نعتمد على أن فرق Web فقط في ميزانية التصنيع، وهذا + +595 +00:47:00,600 --> 00:47:04,800 +يعني أن Web لا تتجبر أي فرق تسويق... أو تسويق... + +596 +00:47:04,800 --> 00:47:06,020 +أو تسويق... أو تسويق... أو تسويق... أو تسويق... أو + +597 +00:47:06,020 --> 00:47:06,420 +تسويق... أو تسويق... أو تسويق... أو تسويق... أو + +598 +00:47:06,420 --> 00:47:06,620 +تسويق... أو تسويق... أو تسويق... أو تسويق... أو + +599 +00:47:06,620 --> 00:47:09,840 +تسويق... أو تسويق... أو تسويق... أو تسويق... أو + +600 +00:47:09,840 --> 00:47:11,020 +تسويق... أو تسويق... أو تسويق... أو تسويق... أو + +601 +00:47:11,020 --> 00:47:16,900 +تسويق... أو تسويق... أو تسويق... أو تسويق. + +602 +00:47:18,360 --> 00:47:22,500 +بالطبع، باعتبار هذا الوضع، نعني أننا لا نحتاج + +603 +00:47:22,500 --> 00:47:27,280 +لبدء تجارب المواد العامة، ولا نحتاج لختم تجارب + +604 +00:47:27,280 --> 00:47:30,760 +المواد العامة، ولا نحتاج لبدء أو ختم تجارب + +605 +00:47:30,760 --> 00:47:37,620 +العمل، ولا نحتاج لبدء أو ختم تجارب المواد + +606 +00:47:37,620 --> 00:47:42,830 +العامة. This is according... of course this makes it a + +607 +00:47:42,830 --> 00:47:46,510 +lot easier for us in our presentation. Of course, as + +608 +00:47:46,510 --> 00:47:50,650 +we are going to see along the way, we are going to + +609 +00:47:50,650 --> 00:47:54,110 +relax some of these assumptions and see how will + +610 +00:47:54,110 --> 00:48:02,090 +it affect our results. Now, according to the example, + +611 +00:48:03,650 --> 00:48:09,650 +وقد أخبرنا بأن شركة Web لديها ثلاثة أشكال مختلفة من + +612 +00:48:09,650 --> 00:48:12,790 +التجارب. التجارب. التجارب. التجارب. التجارب. التجارب. التجارب. + +613 +00:48:12,790 --> 00:48:26,810 +التجارب. التجارب. التجارب. التجارب. التجارب. التجارب. + +614 +00:48:27,270 --> 00:48:34,070 +هذه هي المساعدات التجارية في شركة Web. + +615 +00:48:37,130 --> 00:48:41,710 +المثال يظهر هنا بأن عدد المجموعات التي تم تصنيفها، + +616 +00:48:41,710 --> 00:48:43,470 +هي عدد المجموعات التي تم تصنيفها. هي عدد المجموعات + +617 +00:48:43,470 --> 00:48:44,810 +هي عدد المجموعات التي تم تصنيفها. هي عدد المجموعات + +618 +00:48:44,810 --> 00:48:47,010 +التي تم تصنيفها. هي عدد المجموعات التي تم تصنيفها. + +619 +00:48:47,010 --> 00:48:51,230 +هي عدد المجموعات التي تم تصنيفها. هي عدد المجموعات + +620 +00:48:51,230 --> 00:48:52,710 +التي تم تصنيفها. هي عدد المجموعات التي تم تصنيفها. + +621 +00:48:52,710 --> 00:48:53,690 +هي عدد المجموعات التي تم تصنيفها. هي عدد المجموعات + +622 +00:48:53,690 --> 00:48:57,090 +التي تم تصنيفها. هي عدد المجموعات التي تم تصنيفها. + +623 +00:48:57,090 --> 00:49:02,310 +هي عدد... + +624 +00:49:02,3 \ No newline at end of file diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/JKIyLdB1vU8_postprocess.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/JKIyLdB1vU8_postprocess.srt new file mode 100644 index 0000000000000000000000000000000000000000..9290489ab6ef62359b4a5acba4fb93a97b6fb6eb --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/JKIyLdB1vU8_postprocess.srt @@ -0,0 +1,2520 @@ +1 +00:00:21,900 --> 00:00:26,140 +All right today we are going to start with our + +2 +00:00:26,140 --> 00:00:33,240 +second topic for this course which is or which is + +3 +00:00:33,240 --> 00:00:41,120 +titled variance analysis + +4 +00:00:41,120 --> 00:00:46,300 +of course + +5 +00:00:46,300 --> 00:00:54,630 +this topicسنقوم بتقسيمها إلى 2 قصص قصة رقم 7 و رقم + +6 +00:00:54,630 --> 00:01:01,810 +8 لذلك سوف نتكلم عن هذا الموضوع من خلال اتجاه 2 + +7 +00:01:01,810 --> 00:01:07,490 +قصص رقم 7 و رقم 8 بالطبع سوف نبدأ بقصة رقم 7 + +8 +00:01:07,490 --> 00:01:10,230 +Flexible Budgets Direct Cost Variances and + +9 +00:01:10,230 --> 00:01:15,220 +Managementbut before entering into this topic or + +10 +00:01:15,220 --> 00:01:18,560 +discussing this topic we need to understand a tool + +11 +00:01:18,560 --> 00:01:22,560 +a very important tool in order to understand this + +12 +00:01:22,560 --> 00:01:24,680 +topic in order to understand what do you mean by + +13 +00:01:24,680 --> 00:01:29,240 +variance analysis of course you might heard the + +14 +00:01:29,240 --> 00:01:35,080 +term budget or + +15 +00:01:35,080 --> 00:01:36,320 +budgeting process + +16 +00:01:44,050 --> 00:01:45,810 +of course this is a tool + +17 +00:01:48,720 --> 00:01:56,540 +that needs to be done or this is a tool that needs + +18 +00:01:56,540 --> 00:01:59,740 +to be implemented in order to have something + +19 +00:01:59,740 --> 00:02:04,140 +called variance analysis so first of all what do + +20 +00:02:04,140 --> 00:02:06,280 +you think the meaning of a budget of course we + +21 +00:02:06,280 --> 00:02:10,220 +heard the term budget in in in the news lately for + +22 +00:02:10,220 --> 00:02:15,040 +instance when when the US had this budget deficit + +23 +00:02:15,910 --> 00:02:19,170 +and also we heard it in the local news when the + +24 +00:02:19,170 --> 00:02:24,330 +Palestinian authority was not able to pay the + +25 +00:02:24,330 --> 00:02:28,330 +salaries of their employees and so on and on a + +26 +00:02:28,330 --> 00:02:32,930 +personal level we might hear some of individual + +27 +00:02:32,930 --> 00:02:36,610 +says or say I do not have the budget to purchase + +28 +00:02:36,610 --> 00:02:41,050 +this or that so what do you think budget means? + +29 +00:02:46,150 --> 00:02:52,990 +it is a tool or a plan that presents the expected + +30 +00:02:52,990 --> 00:02:57,450 +performance excellent this is a part excellent but + +31 +00:02:57,450 --> 00:03:00,070 +what is the difference between this budget and a + +32 +00:03:00,070 --> 00:03:04,830 +plan as you took in business one what do you mean + +33 +00:03:04,830 --> 00:03:05,490 +by a plan + +34 +00:03:09,000 --> 00:03:11,800 +first of all a plan is setting an objective + +35 +00:03:11,800 --> 00:03:17,780 +setting a goal and then setting the implementation + +36 +00:03:17,780 --> 00:03:21,400 +or how we are going to achieve this goal this is a + +37 +00:03:21,400 --> 00:03:23,880 +plan so what is the difference between a plan and + +38 +00:03:23,880 --> 00:03:26,240 +a budget according to your definition there is no + +39 +00:03:26,240 --> 00:03:30,400 +difference so we need now to see what do we mean + +40 +00:03:30,400 --> 00:03:35,080 +exactly by a budget you have it partially correct + +41 +00:03:36,300 --> 00:03:39,920 +بالنسبة للدراسة الوطنية هي تخطيط تجارب غير متوقع + +42 +00:03:39,920 --> 00:03:43,120 +ولكن + +43 +00:03:43,120 --> 00:03:48,260 +.. ممكن أنها عدد مرتبط أو المعلومات التي تستخدمها + +44 +00:03:48,260 --> 00:03:56,580 +لتخطيط مع .. مع عدد أو شيء .. لت .. لت .. لت .. لت + +45 +00:03:56,580 --> 00:04:00,980 +.. لت .. لت ..Excellent excellent excellent + +46 +00:04:00,980 --> 00:04:04,400 +therefore .. therefore a budget needs to have a + +47 +00:04:04,400 --> 00:04:08,680 +quantitative part excellent therefore a budget is + +48 +00:04:08,680 --> 00:04:12,460 +a quantitative expression a budget is a + +49 +00:04:12,460 --> 00:04:16,320 +quantitative expression expression of what? of a + +50 +00:04:16,320 --> 00:04:21,540 +plantherefore we need to have .. in order to have + +51 +00:04:21,540 --> 00:04:25,880 +a budget we need to have a plan and the + +52 +00:04:25,880 --> 00:04:29,520 +quantitative expression of that plan transferring + +53 +00:04:29,520 --> 00:04:34,960 +the plan from words onto numbers or into numbers + +54 +00:04:34,960 --> 00:04:40,550 +is the budgeting processبالتالي، القيامة هي الـ + +55 +00:04:40,550 --> 00:04:44,110 +quantitative كما نستطيع أن نرى هنا هي الوضع + +56 +00:04:44,110 --> 00:04:53,170 +الواقعي للأفعال المطلوبة للإدارة لوقت محدد. لذلك، + +57 +00:04:53,170 --> 00:04:58,510 +هذه هي الثلاثة أفعال أو دعنا نقول ثلاثة أفعال في + +58 +00:04:58,510 --> 00:05:02,310 +أي قيامة. إنها وضع واقعي للأفعال المطلوب. + +59 +00:05:08,220 --> 00:05:13,200 +within or for a specific period or a specified + +60 +00:05:13,200 --> 00:05:21,380 +period this is a budget therefore in order to have + +61 +00:05:21,380 --> 00:05:25,860 +a budget we need to have a plan in order to have a + +62 +00:05:25,860 --> 00:05:30,700 +plan we need to set the objectives and the goals + +63 +00:05:30,700 --> 00:05:36,060 +of the organization or any programand set the ways + +64 +00:05:36,060 --> 00:05:40,400 +to achieve these objectives and goals after doing + +65 +00:05:40,400 --> 00:05:45,720 +that we have a plan after transforming this plan + +66 +00:05:45,720 --> 00:05:50,520 +from words into numbers we have or we would have a + +67 +00:05:50,520 --> 00:05:55,080 +budget therefore as we can see the budget also + +68 +00:05:55,080 --> 00:06:00,220 +needs to be for a specific periodلا نستطيع أن نقول + +69 +00:06:00,220 --> 00:06:05,240 +ان دعنا .. مثل .. مثل مخطط في الواقع مخطط أيضًا + +70 +00:06:05,240 --> 00:06:08,060 +يجب أن يكون لـ for a specific period لا نستطيع أن + +71 +00:06:08,060 --> 00:06:11,680 +نقول إن هذا المخطط لأبد أو لإنفانية، لا، يجب أن + +72 +00:06:11,680 --> 00:06:17,400 +نشرح الوقت لهذا المخطط و لذلك، الوصول الى .. أو + +73 +00:06:17,400 --> 00:06:23,260 +الوصول التقليدي لهذا المخطط أيضًا سيكون لوقت محدد. + +74 +00:06:25,240 --> 00:06:32,800 +على سبيل المثالإذا كان واحد من المؤسسات تأتي مع + +75 +00:06:32,800 --> 00:06:40,320 +مخطط، بالطبع مخطط بالنسبة للهدف أو للهدف لإزالة + +76 +00:06:40,320 --> 00:06:47,280 +شرطة السوق وقال إنه لإزالة شرطة السوق علينا إزالة + +77 +00:06:47,280 --> 00:06:48,860 +قيمتنا + +78 +00:06:52,640 --> 00:06:59,700 +وهذا هو الهدف الرئيسي لإزالة + +79 +00:06:59,700 --> 00:07:06,180 +مجتمعنا، كيف نزال مجتمعنا، وماذا نفعل لإزالة + +80 +00:07:06,180 --> 00:07:09,160 +مجتمعنا، نزال نزال نزال نزال نزال نزال نزال نزال + +81 +00:07:09,160 --> 00:07:11,840 +نزال نزال نزال نزال نزال + +82 +00:07:13,990 --> 00:07:17,610 +We need to increase our efficiency for instance We + +83 +00:07:17,610 --> 00:07:20,910 +need to increase the quality of the raw materials + +84 +00:07:20,910 --> 00:07:26,190 +We need to increase the quality of the employees + +85 +00:07:26,190 --> 00:07:30,910 +or the workers that .. that perform the + +86 +00:07:30,910 --> 00:07:34,870 +manufacturing process itself The skills of the + +87 +00:07:34,870 --> 00:07:37,790 +employees excellent We need to increase the + +88 +00:07:37,790 --> 00:07:44,220 +efficiency of our processesأو نحتاج لإزالة جودة + +89 +00:07:44,220 --> 00:07:53,760 +عملنا، نحتاج لإزالة جودة عملنابالتالي، قررنا إضافة + +90 +00:07:53,760 --> 00:07:59,960 +مجموعات السوق باستخدام استراتيجية تزداد قيمتنا و + +91 +00:07:59,960 --> 00:08:07,260 +بعدها قررنا أو قررنا التجارب التي يجب أن تكون .. + +92 +00:08:07,260 --> 00:08:14,620 +دعنا نقول .. يجب أن تكون تطورة، يجب أن تكون افتحة + +93 +00:08:14,620 --> 00:08:19,280 +لكي نزداد مجموعات السوق، هذا هو الخطةIs this a + +94 +00:08:19,280 --> 00:08:25,100 +budget? Not yet a budget, it is only a plan Now if + +95 +00:08:25,100 --> 00:08:28,200 +we answer the following questions, we will + +96 +00:08:28,200 --> 00:08:34,060 +transform this plan into a budget If we would say + +97 +00:08:34,060 --> 00:08:38,600 +what will it cost for us if we need to increase + +98 +00:08:38,600 --> 00:08:43,590 +the quality of our raw materialsTherefore what is + +99 +00:08:43,590 --> 00:08:47,450 +the cost of the new raw materials؟ What is the + +100 +00:08:47,450 --> 00:08:52,910 +cost of developing the skills of our employees؟ + +101 +00:08:52,910 --> 00:08:57,890 +What is the cost of performing a developed or + +102 +00:08:57,890 --> 00:09:01,070 +performing an improvement in our customer service + +103 +00:09:01,070 --> 00:09:05,190 +department and so on؟ Therefore as you can see + +104 +00:09:05,190 --> 00:09:09,210 +these questions are all related in terms of money + +105 +00:09:09,840 --> 00:09:14,480 +they are all related to dollar terms or the terms + +106 +00:09:14,480 --> 00:09:19,160 +of money therefore if we answer these questions if + +107 +00:09:19,160 --> 00:09:25,000 +we transform the action plan into numbers we would + +108 +00:09:25,000 --> 00:09:31,800 +have something called a budget any questions? so + +109 +00:09:31,800 --> 00:09:32,960 +what do you think + +110 +00:09:37,060 --> 00:09:41,500 +is the processes or what do you think is the + +111 +00:09:41,500 --> 00:09:44,880 +processes within the budgeting process what are + +112 +00:09:44,880 --> 00:09:49,020 +the procedures that needs to be done in order to + +113 +00:09:49,020 --> 00:09:53,660 +prepare a budget of course any budgeting process + +114 +00:09:54,440 --> 00:09:59,440 +موجودة من أربع مرات، في كل عملية تخطيط، إذا كنا + +115 +00:09:59,440 --> 00:10:04,500 +نتكلم عن مؤسسات مفروضة، وهي الشركات، إذا كنا نتكلم + +116 +00:10:04,500 --> 00:10:10,280 +عن مؤسسات ليست مفروضة، مثل الوطن، وما إلى ذلك، أو + +117 +00:10:10,280 --> 00:10:18,540 +مؤسسات خدمة، أو مؤسسات صناعة، أو مؤسسات تسليزيات، + +118 +00:10:18,540 --> 00:10:24,800 +وما إلى ذلك، كلها تحتوي على عملية تخطيط نفسهاطبعاً + +119 +00:10:24,800 --> 00:10:28,980 +ما يعنيه بشكل عملي برنامج برنامج برنامج برنامج + +120 +00:10:28,980 --> 00:10:35,780 +برنامج برنامج برنامج برنامج برنامج برنامج برنامج + +121 +00:10:35,780 --> 00:10:36,120 +برنامج برنامج برنامج برنامج برنامج برنامج برنامج + +122 +00:10:36,120 --> 00:10:36,240 +برنامج برنامج برنامج برنامج برنامج برنامج برنامج + +123 +00:10:36,240 --> 00:10:42,920 +برنامج برنامج برنامج برنامج برنامج برنامج برنامج + +124 +00:10:42,920 --> 00:10:51,260 +برنامج برنامج برنام + +125 +00:10:52,420 --> 00:10:59,000 +تخطيط تجارب الشركة لتعتمد على تجاربها الماضية + +126 +00:10:59,000 --> 00:11:08,820 +والتغييرات المقبلة للمستقبل لتغييرها + +127 +00:11:08,820 --> 00:11:08,900 +المستقبلية لتغييرها المستقبلية لتغييرها المستقبلية + +128 +00:11:08,900 --> 00:11:09,900 +لتغييرها المستقبلية لتغييرها المستقبلية لتغييرها + +129 +00:11:09,900 --> 00:11:10,360 +المستقبلية لتغييرها المستقبلية لتغييرها المستقبلية + +130 +00:11:10,360 --> 00:11:14,040 +لتغييرها المستقبلية لتغييرها المستقبلية لتغييرها + +131 +00:11:14,040 --> 00:11:19,600 +المستقبلية لتغييرها المthey do what exactly they + +132 +00:11:19,600 --> 00:11:23,060 +plan the performance of the company according to + +133 +00:11:23,060 --> 00:11:28,160 +what managers they come up with the plan didn't + +134 +00:11:28,160 --> 00:11:32,620 +you study in accounting or sorry in in business + +135 +00:11:32,620 --> 00:11:34,800 +one and business two in the principles of + +136 +00:11:34,800 --> 00:11:38,180 +management one principles of management two that + +137 +00:11:38,180 --> 00:11:41,500 +any manager performs more than one function + +138 +00:11:41,500 --> 00:11:47,960 +planningControlling, motivating, directing and so + +139 +00:11:47,960 --> 00:11:52,460 +on. Therefore one of these functions or one of the + +140 +00:11:52,460 --> 00:11:55,980 +job descriptions of any manager is coming up with + +141 +00:11:55,980 --> 00:11:59,980 +the plans Therefore managers would come up with + +142 +00:11:59,980 --> 00:12:03,920 +the plan, would come up of the expected + +143 +00:12:03,920 --> 00:12:07,380 +performance of the company for a coming period + +144 +00:12:07,870 --> 00:12:11,770 +بالطبع دائما عندما نقول Budget نحن نتكلم عن + +145 +00:12:11,770 --> 00:12:17,170 +المستقبل، لا نتكلم عن الماضي الماضي .. ممتاز .. هو + +146 +00:12:17,170 --> 00:12:20,770 +باعتبار .. او هو موضوع في مصطلحات الأموال الخاصة + +147 +00:12:20,770 --> 00:12:22,930 +بنا مهما كانت مصطلحة الواضحة، مهما كانت مصطلحة + +148 +00:12:22,930 --> 00:12:25,130 +الدفع، مهما كانت مصطلحة التغيير في مستخدمات + +149 +00:12:25,130 --> 00:12:33,340 +الشركات أو مصطلح المالهذه الاختصارات الأساسية تظهر + +150 +00:12:33,340 --> 00:12:39,080 +ما حدث في الماضي ولكن عندما نتحدث عن الميزة، نتحدث + +151 +00:12:39,080 --> 00:12:44,420 +عن المستقبل، نتحدث عن الواجهة المتوقعة، نتحدث عن + +152 +00:12:44,420 --> 00:12:48,940 +المدرسة المتوقعة، نتحدث عن الميزة المتوقعة، نتحدث + +153 +00:12:48,940 --> 00:12:51,440 +عن الميزة المتوقعة، نتحدث عن الميزة المتوقعة، + +154 +00:12:51,440 --> 00:12:55,780 +نتحدث عن الميزة المتوقعة، نتحدث عن الميزة + +155 +00:12:55,780 --> 00:12:55,960 +المتوقعة، نتحدث عن الميزة المتوقعة، نتحدث عن + +156 +00:12:55,960 --> 00:12:58,460 +الميزة المتوقعة، نتحدث عن الميزة المتوقعة، نتحدث + +157 +00:12:58,460 --> 00:12:59,580 +عن الميزة المتوقعة، نتحدث عن الميزة المتوقعة، + +158 +00:12:59,580 --> 00:13:07,090 +نتحدث عن المنحتاج أن نجعل جميع المؤسسات تشارك في + +159 +00:13:07,090 --> 00:13:12,210 +هذا البرنامجهذا يعني أننا لا يجب أن ندع المهاجرين + +160 +00:13:12,210 --> 00:13:19,270 +السينيوريين يقوموا بالخطط أو لا يقوموا بها بل + +161 +00:13:19,270 --> 00:13:25,110 +يتعاملوا مع الخطط. يجب أن نجعل المهاجرين أو جميع + +162 +00:13:25,110 --> 00:13:30,390 +المهاجرين في المؤسسة، جميع المهاجرين في المؤسسة أو + +163 +00:13:30,390 --> 00:13:34,430 +جميع المدارس في المؤسسة يشاركوا في هذا البرنامج. + +164 +00:13:35,050 --> 00:13:39,640 +لماذا؟Why don't we say to the senior managers or + +165 +00:13:39,640 --> 00:13:43,260 +the top managers, come up with a plan and we are + +166 +00:13:43,260 --> 00:13:45,940 +going as employees, we are going to perform this + +167 +00:13:45,940 --> 00:13:49,760 +plan and by of course conveying or communicating + +168 +00:13:49,760 --> 00:13:53,500 +these or these plans or these objectives onto the + +169 +00:13:53,500 --> 00:13:54,760 +employees and that's it. + +170 +00:14:00,260 --> 00:14:00,860 +Excellent, + +171 +00:14:04,380 --> 00:14:12,230 +excellent.لأن لإيقاف خطة جيدة، يجب أن يشير الجميع + +172 +00:14:12,230 --> 00:14:16,770 +لهذه الخيارات التي قد تتغير من واحدة إلى أخرة، + +173 +00:14:16,770 --> 00:14:26,610 +ويشعروا بأنهم مسؤولين من أفكارهم، ويكونوا + +174 +00:14:26,610 --> 00:14:30,970 +أكترينExcellent, therefore .. therefore if all + +175 +00:14:30,970 --> 00:14:33,650 +managers within the organization, all departments + +176 +00:14:33,650 --> 00:14:36,690 +within the organization were part in this + +177 +00:14:36,690 --> 00:14:40,550 +budgeting process, therefore each and every + +178 +00:14:40,550 --> 00:14:44,630 +manager, each and every employee participated in + +179 +00:14:44,630 --> 00:14:51,090 +this process would try their best to make this + +180 +00:14:51,090 --> 00:14:55,260 +budget or to make this plan workBut if they did + +181 +00:14:55,260 --> 00:14:58,900 +not participate, if the senior management just + +182 +00:14:58,900 --> 00:15:05,540 +said this are these or these are let us say the + +183 +00:15:05,540 --> 00:15:08,720 +objectives, these are the action plan or this is + +184 +00:15:08,720 --> 00:15:11,720 +the action plan, these are the procedures that you + +185 +00:15:11,720 --> 00:15:19,550 +need to implementثم الأعمال والمديرات الأسفل لن + +186 +00:15:19,550 --> 00:15:24,210 +يكونوا لديها نفس الوظيفة لتجعل هذا البرنامج يعمل، + +187 +00:15:24,210 --> 00:15:28,690 +لأنهم لم يأتوا بهذا البرنامج، لأنهم لم يكنوا جزءًا + +188 +00:15:28,690 --> 00:15:32,090 +من إجراء هذا البرنامج، لم يكنوا جزءًا من إجراء هذا + +189 +00:15:32,090 --> 00:15:37,910 +المجلد، لذلك إذا فالمجلد هذا يخسرهو ليس خطأهم، فهو + +190 +00:15:37,910 --> 00:15:43,210 +خطأ الرئيسيين و فقط الرئيسيين لأنك قد أتيت مع + +191 +00:15:43,210 --> 00:15:48,050 +الخطة و أنت مسؤول عن هذه الخطة و ليسنا ولكن إذا .. + +192 +00:15:48,050 --> 00:15:53,200 +إذا .. إذا عملية التخطيط أو عملية التخطيطtook into + +193 +00:15:53,200 --> 00:15:56,520 +consideration the participation of all employees + +194 +00:15:56,520 --> 00:16:00,620 +therefore all employees will feel that this plan + +195 +00:16:00,620 --> 00:16:05,640 +is their plan therefore if they want to make it + +196 +00:16:05,640 --> 00:16:11,210 +work they will let us sayيحاولون أفضل ما يمكن لإنه + +197 +00:16:11,210 --> 00:16:15,450 +يعمل لأن هذا هو مخططهم، وكانوا قادرين على إصلاح + +198 +00:16:15,450 --> 00:16:20,290 +هذا المخطط، لذلك سوف يركزوا على إصلاح هذا المخطط، + +199 +00:16:20,290 --> 00:16:24,270 +لذلك نحتاج إلى المشاركة ليس فقط من الرئيسين + +200 +00:16:24,270 --> 00:16:30,950 +والمؤسسات، بل من جميع المدارس في المؤسسةبالطبع في + +201 +00:16:30,950 --> 00:16:35,110 +إدارة أو في إصلاح الانتجار أو في إصلاح الانتجار، + +202 +00:16:35,110 --> 00:16:39,310 +يجب أن نعتمد على تجارب الماضي والتغييرات + +203 +00:16:39,310 --> 00:16:45,390 +المستقبلية لأن كما قلنا، الانتجار يعتمد على + +204 +00:16:45,390 --> 00:16:51,390 +المستقبل وليس على الماضي، لذلك لماذا هنا يجب أن + +205 +00:16:51,390 --> 00:16:53,350 +نعتمد على تجارب الماضي؟ + +206 +00:16:55,810 --> 00:16:59,830 +we just said that the budget is related to the + +207 +00:16:59,830 --> 00:17:04,630 +future why do we need to consider the past + +208 +00:17:04,630 --> 00:17:09,550 +performance in order to perform or in order to + +209 +00:17:09,550 --> 00:17:15,590 +come up with a budgetالمؤسسات والمؤسسات يحتاجون أن + +210 +00:17:15,590 --> 00:17:21,710 +تقوموا بمعرفة حالة المالية للشركة في السنوات + +211 +00:17:21,710 --> 00:17:27,510 +الأخيرة أو في الثانوية لتجعل هذا المبلغ + +212 +00:17:30,330 --> 00:17:35,210 +عشان اشوف اذا كان الميزاني هال .. ال .. ال .. the + +213 +00:17:35,210 --> 00:17:39,070 +past budgets work .. work or not Excellent, + +214 +00:17:39,590 --> 00:17:43,010 +excellent, excellent, excellent Therefore in order + +215 +00:17:43,010 --> 00:17:48,290 +to anticipate the future, we need to study the + +216 +00:17:48,290 --> 00:17:54,520 +pastعن طريق الاقتراح لأحداث المستقبلية أو لأحداث + +217 +00:17:54,520 --> 00:17:57,100 +المستقبلية أو لأحداث المستقبلية أو لأحداث + +218 +00:17:57,100 --> 00:17:57,980 +المستقبلية أو لأحداث المستقبلية أو لأحداث + +219 +00:17:57,980 --> 00:18:00,300 +المستقبلية أو لأحداث المستقبلية أو لأحداث + +220 +00:18:00,300 --> 00:18:00,980 +المستقبلية أو لأحداث المستقبلية أو لأحداث + +221 +00:18:00,980 --> 00:18:01,620 +المستقبلية أو لأحداث المستقبلية أو لأحداث + +222 +00:18:01,620 --> 00:18:04,620 +المستقبلية أو لأحداث المستقبلية أو لأحداث + +223 +00:18:04,620 --> 00:18:09,580 +المستقبلية أو لأحداث المستقبلية أو لأحداث الموهو + +224 +00:18:09,580 --> 00:18:14,300 +مبني على المعلومات الماضية، لذلك سوف نستخدم فقط + +225 +00:18:14,300 --> 00:18:18,200 +هذه التجارب الماضية أو المعلومات الماضية لكي + +226 +00:18:18,200 --> 00:18:23,200 +تساعدنا في التخيل المستقبل، لكي نتوقع الرقم + +227 +00:18:23,200 --> 00:18:28,260 +المستقبلي، وبالطبع ليس فقط الماضي، علينا أيضًا + +228 +00:18:28,260 --> 00:18:33,330 +التفكير في ما يمكن أن يحدث في المستقبلWhat are the + +229 +00:18:33,330 --> 00:18:38,870 +changes that might occur in the future as well as + +230 +00:18:38,870 --> 00:18:43,250 +we need to consider the analysis of our past + +231 +00:18:43,250 --> 00:18:47,270 +information in order to predict the future This is + +232 +00:18:47,270 --> 00:18:50,450 +the first phase of any budgeting cycle The + +233 +00:18:50,450 --> 00:18:56,720 +preparation of the budgetالنقطة الثانية الآن + +234 +00:18:56,720 --> 00:19:02,980 +نحتاجها للمديرين المعاملين للتوصيل من مهارات + +235 +00:19:02,980 --> 00:19:08,320 +مقارنة مع النتائج الحقيقية لذلك + +236 +00:19:08,320 --> 00:19:10,460 +النقطة الثانية أو المرحلة الثانية أو المرحلة + +237 +00:19:10,460 --> 00:19:16,260 +الثانية هي التعامل مع هذه المجلة لأن بالطبع بعد أن + +238 +00:19:16,260 --> 00:19:22,820 +كل مجلة تقوم بتعامل مع المجلة أو دعنا نقول تعامل + +239 +00:19:22,820 --> 00:19:30,530 +مع المجلةهذه المجالات من كل مجلد سيتم التواصل + +240 +00:19:30,530 --> 00:19:33,890 +بالمدير التعليمي التعليمي التعليمي التعليمي + +241 +00:19:33,890 --> 00:19:34,550 +التعليمي التعليمي التعليمي التعليمي التعليمي + +242 +00:19:34,550 --> 00:19:36,090 +التعليمي التعليمي التعليمي التعليمي التعليمي + +243 +00:19:36,090 --> 00:19:39,610 +التعليمي التعليمي التعليمي التعليمي التعليمي + +244 +00:19:39,610 --> 00:19:39,830 +التعليمي التعليمي التعليمي التعليمي التعليمي + +245 +00:19:39,830 --> 00:19:39,950 +التعليمي التعليمي التعليمي التعليمي التعليمي + +246 +00:19:39,950 --> 00:19:42,210 +التعليمي التعليمي التعليمي التعليمي التعليمي + +247 +00:19:42,210 --> 00:19:44,090 +التعليمي الت + +248 +00:19:48,400 --> 00:19:52,100 +بالطبع بعد فعل ذلك في المرحلة الأولى، في المرحلة + +249 +00:19:52,100 --> 00:19:58,520 +التجاربية، يأتي المرحلة الثانوية، وهي التعامل من + +250 +00:19:58,520 --> 00:20:02,800 +المديرين العاملين إلى المديرين الأسفل، إلى + +251 +00:20:02,800 --> 00:20:07,460 +المديرين من مجلسات مختلفة في المؤسسة + +252 +00:20:09,010 --> 00:20:12,890 +بالطبع كما نستطيع أن نرى هنا لماذا نحتاج أن نفعل + +253 +00:20:12,890 --> 00:20:19,410 +هذا؟ أولاً في حركة لكل رئيس أو لكل مدينة أن نعرف + +254 +00:20:19,410 --> 00:20:25,730 +ماذا بالضبط هم الهدفين اللي نحتاج أن نفعله داخل + +255 +00:20:25,730 --> 00:20:30,760 +السنة التالية، ما هي الهدفين، ما هي الخطواتماذا هي + +256 +00:20:30,760 --> 00:20:35,280 +الاختصارات التي يجب ان تكون فعلها لكي تحقيق الهدف + +257 +00:20:35,280 --> 00:20:41,280 +اللي قررته من المدير ومن المؤسسة خلال الوقت + +258 +00:20:41,280 --> 00:20:47,880 +التالي، لذلك بعد هذا الاتصال، كل مجلس سيعرف ماهي + +259 +00:20:47,880 --> 00:20:56,600 +الهدف، ومن ثم سيعرفوا أن تجارب تجاربهم ستكون + +260 +00:20:56,600 --> 00:21:03,450 +باعتبار هذه الهدفلأن كما يمكننا جميعا أن نعرف أن + +261 +00:21:03,450 --> 00:21:09,350 +كل رئيس من أي مجلس داخل أي مؤسسة يحتاج إلى أن يكون + +262 +00:21:09,350 --> 00:21:15,310 +مديرا يحتاج إلى أن يكون مотивاق لذلك يجب أن نكون + +263 +00:21:15,310 --> 00:21:21,130 +لدينا أو يجب أن نتعامل مع الهدف لكي يتعرف هذه + +264 +00:21:21,130 --> 00:21:28,430 +الرئيسين كيف سيكونوا محافظين لهذا السبب المرحلة + +265 +00:21:28,430 --> 00:21:35,320 +الرابعةهو التcommunication لكي نعرف ما هي الهدفين + +266 +00:21:35,320 --> 00:21:39,740 +التي كانوا فيها أو التي سيكونون فيها تجاربها. + +267 +00:21:39,960 --> 00:21:46,460 +بالطبع كيف نقوم بتجارب تجارب هذه الوظيفة أو + +268 +00:21:46,460 --> 00:21:56,780 +الوظيفة بمقارنة فقط مقارنة ما كان متوقع و ما هو + +269 +00:21:56,780 --> 00:22:02,050 +الحقيقيبالتالي نستطيع أن نقوم بالتقارير في تجارب + +270 +00:22:02,050 --> 00:22:08,030 +أي رئيس ثالث + +271 +00:22:08,030 --> 00:22:12,590 +فيز هو + +272 +00:22:12,590 --> 00:22:16,710 +الان مؤسسات يساعدوا الرئيسين في التحقق من تجارب + +273 +00:22:16,710 --> 00:22:21,760 +الميزانيةof course corrective after after + +274 +00:22:21,760 --> 00:22:25,440 +determining and investigating the deviations we + +275 +00:22:25,440 --> 00:22:30,100 +need to have corrective action in order to correct + +276 +00:22:30,100 --> 00:22:36,060 +the mistakes of these deviations which is the + +277 +00:22:36,060 --> 00:22:40,900 +feedback excellent therefore step number three is + +278 +00:22:40,900 --> 00:22:46,020 +one of the most important steps or phases in any + +279 +00:22:46,020 --> 00:22:52,170 +budget cycleImagine that we came up with this + +280 +00:22:52,170 --> 00:22:58,150 +excellent plan and we came up with excellent + +281 +00:22:58,150 --> 00:23:03,310 +procedures in order to perform this plan, in order + +282 +00:23:03,310 --> 00:23:09,470 +to achieve our objectivesأيضًا جئنا مع الرقم اللي + +283 +00:23:09,470 --> 00:23:14,070 +يتجاوز مع هذا البرنامج، لذلك برنامج الاجتماعي. ثم + +284 +00:23:14,070 --> 00:23:23,690 +بعد هذا البرنامج المزعج، بعد هذا، دعنا نقول + +285 +00:23:26,250 --> 00:23:31,470 +أو الاختصارات أو الاختصارات في الروحانية التي أخذت + +286 +00:23:31,470 --> 00:23:35,150 +الكثير من الوقت التي أخذت الكثير من التجارب في + +287 +00:23:35,150 --> 00:23:39,510 +التجارب نحن فقط نضع هذا الروحاني أو هذا البرنامج + +288 +00:23:39,510 --> 00:23:45,480 +في المرسل وننسى عنهtherefore what is the main + +289 +00:23:45,480 --> 00:23:48,700 +objective now or what is the benefit of this plan + +290 +00:23:48,700 --> 00:23:52,180 +yes we came up with the plan yes we came up with + +291 +00:23:52,180 --> 00:23:56,400 +the budget which was an excellent one but then we + +292 +00:23:56,400 --> 00:24:00,000 +did not follow up with this budget like for + +293 +00:24:00,000 --> 00:24:04,280 +instance on a personal level how many of you said + +294 +00:24:04,280 --> 00:24:08,420 +that in order to get an A for instance in some of + +295 +00:24:08,420 --> 00:24:11,520 +the courses I need to make a plan I need to make a + +296 +00:24:11,520 --> 00:24:17,910 +study planfor instance I need to prepare one hour + +297 +00:24:17,910 --> 00:24:23,680 +before the lectureI need to study two hours after + +298 +00:24:23,680 --> 00:24:27,740 +the lecture and before the exams I need to study + +299 +00:24:27,740 --> 00:24:32,840 +for instance before the exam by one month or by + +300 +00:24:32,840 --> 00:24:36,520 +one week and so on And then .. and then this + +301 +00:24:36,520 --> 00:24:40,360 +excellent plan was put in the drawer and never + +302 +00:24:40,360 --> 00:24:45,220 +looked on it again Therefore, what is the benefit + +303 +00:24:45,220 --> 00:24:49,240 +exactly of this plan?هل نستفيد من هذا البرنامج؟ + +304 +00:24:49,240 --> 00:24:52,820 +نعم، أتيت مع برنامج ممتاز، برنامج ممتاز إذا تم + +305 +00:24:52,820 --> 00:25:00,060 +تطبيقه، فعلى الأقل، سيعطيني فرصة لديه A، لكن بعد + +306 +00:25:00,060 --> 00:25:05,160 +تطبيق هذا البرنامج أو التطبيق مع هذا البرنامج، لم + +307 +00:25:05,160 --> 00:25:14,530 +يكن هناك تطبيقلم يكن هناك تحقيق على هذا الخطأ، لم + +308 +00:25:14,530 --> 00:25:19,130 +نتحقق في تطبيق هذا الخطأ، لهذا السبب كان هذا الخطأ + +309 +00:25:19,130 --> 00:25:25,590 +سيتنسىو لن يفيد بالكل الشخص اللي صنع هذا البرنامج. + +310 +00:25:25,710 --> 00:25:30,290 +نفس الشيء هنا مع الوضع. إذا قمنا بتجهيز برنامج، + +311 +00:25:30,290 --> 00:25:36,090 +برنامج ممتاز بواسطة برنامج ممتاز و لا نتبع هذا + +312 +00:25:36,090 --> 00:25:41,150 +البرنامج، لن يكون هناك أي فائقة على المؤسسة. لذلك، + +313 +00:25:41,150 --> 00:25:47,370 +يجب أن يكون هناكالفترة التي تبقى تحقق التخطيطات + +314 +00:25:47,370 --> 00:25:49,390 +التي تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى + +315 +00:25:49,390 --> 00:25:53,670 +تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى + +316 +00:25:53,670 --> 00:25:54,050 +تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى + +317 +00:25:54,050 --> 00:25:55,450 +تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى + +318 +00:25:55,450 --> 00:25:59,490 +تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى + +319 +00:25:59,490 --> 00:26:10,550 +تتبقى تتبق + +320 +00:26:11,470 --> 00:26:16,150 +الان دعنا نذهب إلى المرحلة الرابعة التي هي آخر + +321 +00:26:16,150 --> 00:26:19,350 +مرحلة من أي عملية عملية عملية عملية عملية عملية + +322 +00:26:19,350 --> 00:26:22,710 +عملية عملية عملية عملية عملية عملية عملية عملية + +323 +00:26:22,710 --> 00:26:23,110 +عملية عملية عملية عملية عملية عملية عملية عملية + +324 +00:26:23,110 --> 00:26:23,230 +عملية عملية عملية عملية عملية عملية عملية عملية + +325 +00:26:23,230 --> 00:26:26,630 +عملية عملية عملية عملية عملية عملية عملية + +326 +00:26:26,630 --> 00:26:26,650 +عملية عملية عملية عملية عملية عملية عملية عملية + +327 +00:26:26,650 --> 00:26:26,690 +عملية عملية عملية عملية عملية عملية عملية عملية + +328 +00:26:26,690 --> 00:26:40,450 +عملية عملية عملية عملية عمل + +329 +00:26:41,330 --> 00:26:44,270 +هم يعتمدون أيضًا على الواضحات التي تم تغييرها + +330 +00:26:44,270 --> 00:26:51,930 +لأنهم قموا بعمل مجلد لهذا العام في العام السابق + +331 +00:26:51,930 --> 00:26:55,650 +والآن يحتاجون أن يقوموا في هذا العام بعمل مجلد + +332 +00:26:55,650 --> 00:27:00,150 +لعام القادم، لذلك يحتاجون أن يعتمدوا بعد إدارة هذا + +333 +00:27:00,150 --> 00:27:03,770 +البرنامج، بعد إدارة هذا المجلد، ما هي إدارة السوق؟ + +334 +00:27:03,770 --> 00:27:08,990 +هل لدينا أي واضحات تغييرها؟ أو هل الواضحات نفسها + +335 +00:27:08,990 --> 00:27:14,080 +كالعام السابق؟and their own experiences own + +336 +00:27:14,080 --> 00:27:17,080 +experiences according to what according to the + +337 +00:27:17,080 --> 00:27:19,620 +implementation of the plan maybe we had a problem + +338 +00:27:19,620 --> 00:27:22,740 +in the plan maybe we had a problem in the budget + +339 +00:27:22,740 --> 00:27:25,880 +itself therefore we need to consider our + +340 +00:27:25,880 --> 00:27:31,000 +experiences after implementing the plan that was + +341 +00:27:31,000 --> 00:27:35,560 +done or was performed in the previous year as + +342 +00:27:35,560 --> 00:27:39,400 +plans are laid for the next budget period next + +343 +00:27:39,400 --> 00:27:48,360 +budgetولذلك كلمة ongoing budget process التي يسمى + +344 +00:27:48,360 --> 00:27:54,980 +بكثير من الشخصيات أو كثير من الكتب يسموها budget + +345 +00:27:54,980 --> 00:27:55,740 +cycle + +346 +00:28:01,290 --> 00:28:05,210 +Why do we call it a cycle? Because it is a loop, a + +347 +00:28:05,210 --> 00:28:08,970 +continuous budgeting process or an ongoing budget + +348 +00:28:08,970 --> 00:28:14,680 +process. It does not endنعمل أو دعنا نقول أتعامل + +349 +00:28:14,680 --> 00:28:21,880 +مع عقد و بعدها نعمل عقد نعمل عقد نعمل عقد نعمل عقد + +350 +00:28:21,880 --> 00:28:22,680 +نعمل عقد نعمل عقد نعمل عقد نعمل عقد نعمل عقد نعمل + +351 +00:28:22,680 --> 00:28:23,220 +عقد نعمل عقد نعمل عقد نعمل عقد نعمل عقد نعمل عقد + +352 +00:28:23,220 --> 00:28:23,540 +نعمل عقد نعمل عقد نعمل عقد نعمل عقد نعمل عقد نعمل + +353 +00:28:23,540 --> 00:28:23,600 +عقد نعمل عقد نعمل عقد نعمل عقد نعمل عقد نعمل عقد + +354 +00:28:23,600 --> 00:28:23,800 +نعمل عقد نعمل عقد نعمل عقد نعمل عقد نعمل عقد نعمل + +355 +00:28:23,800 --> 00:28:28,780 +عقد نعمل عقد نعمل عقد نعمل عقد نعمل عقد نعمل عقد + +356 +00:28:28,780 --> 00:28:39,500 +نعمل عقد نعمل عقد نعمل عقد + +357 +00:28:39,500 --> 00:28:46,560 +نعمل عطبعا أريد أن تتذكر هذه المرحلة، المرحلة + +358 +00:28:46,560 --> 00:28:50,980 +الثالثة، لأن هذه المرحلة تتعامل بشكل كام بشكل كام + +359 +00:28:50,980 --> 00:28:51,520 +بشكل كام بشكل كام بشكل كام بشكل كام بشكل كام بشكل + +360 +00:28:51,520 --> 00:28:52,660 +كام بشكل كام بشكل كام بشكل كام بشكل كام بشكل كام + +361 +00:28:52,660 --> 00:28:54,020 +بشكل كام بشكل كام بشكل كام بشكل كام بشكل كام بشكل + +362 +00:28:54,020 --> 00:28:55,500 +بشكل كام بشكل كام بشكل كام بشكل كام بشكل كام بشكل + +363 +00:28:55,500 --> 00:29:03,680 +كام بشكل كام بشكل كام بشكل كام بشكل كام بشكل كام + +364 +00:29:03,680 --> 00:29:14,620 +بشكل كام بشكل كif we have a budget plan and we + +365 +00:29:14,620 --> 00:29:17,420 +didn't go through and then we have a success we + +366 +00:29:17,420 --> 00:29:20,960 +must don't present that budget for this success if + +367 +00:29:20,960 --> 00:29:24,580 +we performed a plan or came up with a plan and we + +368 +00:29:24,580 --> 00:29:27,860 +did not implement that plan yes and then we by + +369 +00:29:27,860 --> 00:29:29,980 +coincidence coincidence + +370 +00:29:33,410 --> 00:29:36,230 +of course of course the credit does not go to this + +371 +00:29:36,230 --> 00:29:38,890 +plan because we did not implement this plan we did + +372 +00:29:38,890 --> 00:29:42,470 +not go through with this plan we did not follow up + +373 +00:29:42,470 --> 00:29:44,970 +with this plan therefore of course the credit does + +374 +00:29:44,970 --> 00:29:47,570 +not go to this to this plan or to this budget + +375 +00:29:47,570 --> 00:29:56,470 +excellent now let us take the advantages of having + +376 +00:29:56,470 --> 00:29:59,950 +a budget what do you think the advantages of + +377 +00:29:59,950 --> 00:30:01,870 +performing a budget + +378 +00:30:11,700 --> 00:30:20,040 +ماذا تعتقد؟ إذا لم نأتي بـ Budget، هل سيكون هذا + +379 +00:30:20,040 --> 00:30:26,740 +مشكلة للمؤسسة أو لأي مؤسسة إذا لم نصنع Budget أو + +380 +00:30:26,740 --> 00:30:32,220 +لم نصنع خطة للمستقبل، فسيكون مشكلة. إذا ما هي + +381 +00:30:32,220 --> 00:30:38,100 +أفضلات تعمل أو تصنع Budget أو لديها عملية Budget + +382 +00:30:38,100 --> 00:30:39,900 +في مؤسسة؟ + +383 +00:30:53,280 --> 00:30:58,180 +excellent you can know how badly or good that we + +384 +00:30:58,180 --> 00:31:03,500 +are performers and if we are in the right track to + +385 +00:31:03,500 --> 00:31:08,820 +reach our goal or we are inthe opposite direction + +386 +00:31:08,820 --> 00:31:11,260 +of our goal excellent excellent excellent what + +387 +00:31:11,260 --> 00:31:15,300 +else? multiple managers and individuals working + +388 +00:31:15,300 --> 00:31:19,500 +together excellent therefore some of the + +389 +00:31:19,500 --> 00:31:23,780 +advantages of having a budget first of all is the + +390 +00:31:23,780 --> 00:31:27,820 +coordination and communication as we said in the + +391 +00:31:27,820 --> 00:31:32,470 +preparation phase of any budgetنحتاج أن نجعل + +392 +00:31:32,470 --> 00:31:36,590 +الجميع يشاركوا في تجارب التجارب أو في هذا البرنامج + +393 +00:31:36,590 --> 00:31:43,770 +التجاربي، صحيح؟ لذلك، هذا طريقة ممتازة للتعامل، + +394 +00:31:43,770 --> 00:31:48,330 +وهي طريقة ممتازة للتواصل بين الاتصالات المختلفة + +395 +00:31:48,330 --> 00:31:53,090 +لأن كما قلنا قبل أن في تجارب تجارب تجارب التجارب، + +396 +00:31:53,090 --> 00:32:00,350 +يتعامل المديرين المسؤولين عن أهم أهدافهمأسلوبهم + +397 +00:32:00,350 --> 00:32:07,010 +الرئيسيين على الرئيس الأسفل فالرئيس الأسفل باعتبار + +398 +00:32:07,010 --> 00:32:11,410 +هذه الروايات باعتبار هذه الروايات باعتبار هذه + +399 +00:32:11,410 --> 00:32:18,170 +الروايات الرئيسية ست .. دعنا نقول تحرر اهدافهم + +400 +00:32:18,170 --> 00:32:24,930 +الداخلية أو المدارسية التي ست + +401 +00:32:26,830 --> 00:32:31,090 +إذا تم تطبيقها أو إذا تم تطبيقها، فسيصلح هذه + +402 +00:32:31,090 --> 00:32:34,290 +الأهداف الأساسية أو سيصلح هذه الهدفات الأساسية + +403 +00:32:34,290 --> 00:32:39,670 +للتواصل الأساسي أو التواصل الأساسي. لذلك كما + +404 +00:32:39,670 --> 00:32:47,220 +نستطيع أن نرى، هذه المشاركة من كل مدينة ستجعلوهو + +405 +00:32:47,220 --> 00:32:53,200 +طريقة عظيمة للتعامل لأن المديرين يتعاملون مع أهم + +406 +00:32:53,200 --> 00:32:58,380 +مديرهم ومديرهم يتعاملون مع أهم مديرهم ومديرهم + +407 +00:32:58,380 --> 00:33:00,540 +يتعاملون مع أهم مديرهم ومديرهم يتعاملون مع أهم + +408 +00:33:00,540 --> 00:33:02,900 +مديرهم ومديرهم يتعاملون مع أهم مديرهم ومديرهم + +409 +00:33:02,900 --> 00:33:03,640 +يتعاملون مع أهم مديرهم ومديرهم يتعاملون مع أهم + +410 +00:33:03,640 --> 00:33:04,100 +مديرهم ومديرهم يتعاملون مع أهم مديرهم ومديرهم + +411 +00:33:04,100 --> 00:33:06,740 +يتعاملون مع أهم مديرهم ومديرهم يتعاملون مع أهم + +412 +00:33:06,740 --> 00:33:10,400 +مديرهم ومديرهم يتعاملون مع أهم مديرهم ومديرهم + +413 +00:33:10,400 --> 00:33:15,320 +يتعاملالقانون الخاص بالشراء والصناعة والمصادرة + +414 +00:33:15,320 --> 00:33:21,280 +والمصادرة والمصادرة والمصادرة والمصادرة والمصادرة + +415 +00:33:21,280 --> 00:33:26,520 +والمصادرة والمصادرة والمصادرة والمصادرة والمصادرة + +416 +00:33:26,520 --> 00:33:28,420 +والمصادرة والمصادرة والمصادرة والمصادرة والمصادرة + +417 +00:33:28,420 --> 00:33:28,540 +والمصادرة والمصادرة والمصادرة والمصادرة والمصادرة + +418 +00:33:28,540 --> 00:33:32,260 +والمصادرة والمصادرة والمصادرة والمصادرة والمصادرة + +419 +00:33:32,260 --> 00:33:42,520 +والمصادرة والبإمكانها تشكيل أهداف جميع هذه الشركات + +420 +00:33:42,520 --> 00:33:48,440 +لتحقيق أهداف أساسية ومهارات أساسية للشركة، لذلك هي + +421 +00:33:48,440 --> 00:33:54,180 +مهارة جميلة للتشكيل ومهارة جميلة للتواصل بين + +422 +00:33:54,180 --> 00:33:59,500 +المجلدات أو الشركات المختلفة في الشركةNow the + +423 +00:33:59,500 --> 00:34:03,160 +second advantage as we just said it motivates + +424 +00:34:03,160 --> 00:34:06,720 +managers and of course other employees if these + +425 +00:34:06,720 --> 00:34:11,240 +managers or these low level managers and low level + +426 +00:34:11,240 --> 00:34:17,740 +employeeshad a say in coming up with the budget + +427 +00:34:17,740 --> 00:34:22,960 +had a say in let us say coming up with the plan + +428 +00:34:22,960 --> 00:34:27,800 +therefore they are motivated to make this plan + +429 +00:34:27,800 --> 00:34:32,320 +work they are motivated to do their best in order + +430 +00:34:32,320 --> 00:34:37,240 +to let us say achieve the objectives that they + +431 +00:34:37,240 --> 00:34:44,420 +came up withوهو طريقة جميلة للمديرين وطبعا أشخاص + +432 +00:34:44,420 --> 00:34:54,350 +أخرينالثالث وهو واحد من افضلات أهم من استخدام أي + +433 +00:34:54,350 --> 00:35:01,570 +مجلد هو طريقة لتحكم الواجهة بالإدارة هي طريقة يمكن + +434 +00:35:01,570 --> 00:35:06,810 +استخدامها لتحقق الواجهة بالإدارة وهو بالطبع يعود + +435 +00:35:06,810 --> 00:35:10,630 +مرة أخرى لمотивات الموظفين والموظفين لأن إذا كان + +436 +00:35:10,630 --> 00:35:15,770 +أي موظف أو أي موظفwould not feel that he is + +437 +00:35:15,770 --> 00:35:21,010 +evaluated constantly he would not care for + +438 +00:35:21,010 --> 00:35:25,290 +instance if the production manager is not + +439 +00:35:25,290 --> 00:35:28,250 +evaluated or he does not feel that he is evaluated + +440 +00:35:28,250 --> 00:35:33,850 +if he did a great jobيعني there will be no bonuses + +441 +00:35:33,850 --> 00:35:37,310 +for instance if he did a terrible job there will + +442 +00:35:37,310 --> 00:35:41,330 +be no repercussions for instance therefore this + +443 +00:35:41,330 --> 00:35:44,170 +manager would not care about the efficiencies of + +444 +00:35:44,170 --> 00:35:46,650 +the marketing or sorry of the manufacturing + +445 +00:35:46,650 --> 00:35:51,390 +department if .. if he had high efficiency or low + +446 +00:35:51,390 --> 00:35:53,630 +efficiency it .. it would not matter to him + +447 +00:35:53,630 --> 00:35:57,770 +therefore we need to evaluate performance in order + +448 +00:35:57,770 --> 00:36:03,310 +to motivate managersلذلك كيف نقدر نقوم بتحسين + +449 +00:36:03,310 --> 00:36:08,290 +التجارة كيف نقدر نقوم بتحسين التجارة قبل أن نقوم + +450 +00:36:08,290 --> 00:36:16,690 +بتحسين التجارة نحتاج أولا نحتاج نتكلم عن المهارات + +451 +00:36:16,690 --> 00:36:22,830 +نحتاج نتكلم عن المعاملات نحتاج نتكلم عن المهارات + +452 +00:36:22,830 --> 00:36:24,110 +نحتاج نتكلم عن المهارات نحتاج نتكلم عن المهارات + +453 +00:36:24,110 --> 00:36:25,370 +نحتاج نتكلم عن المهارات نحتاج نتكلم عن المهارات + +454 +00:36:25,370 --> 00:36:26,930 +نحتاج نتكلم عن المهارات نحتاج نتكلم عن المهارات + +455 +00:36:26,930 --> 00:36:29,630 +نحتاج نتكلم عن المهارات نحتاج نتكلم عن المهارات + +456 +00:36:29,630 --> 00:36:32,440 +نحتاج نتkwe need to evaluate the performance + +457 +00:36:32,440 --> 00:36:35,980 +according to these standards we need to evaluate + +458 +00:36:35,980 --> 00:36:40,340 +the performance by actually comparing the actual + +459 +00:36:40,340 --> 00:36:44,260 +results and the anticipated results between the + +460 +00:36:44,260 --> 00:36:47,800 +actual results and the budgeted results between + +461 +00:36:47,800 --> 00:36:52,060 +the what really has happened and what should + +462 +00:36:52,060 --> 00:36:57,250 +happen or what should have happenedThis is the + +463 +00:36:57,250 --> 00:37:01,790 +performance evaluation and one excellent tool in + +464 +00:37:01,790 --> 00:37:05,110 +order to evaluate the performance is something + +465 +00:37:05,110 --> 00:37:12,270 +called variance analysis Therefore this tool of + +466 +00:37:12,270 --> 00:37:16,470 +variance analysis could not be done, we could not + +467 +00:37:16,470 --> 00:37:21,090 +have something called variance analysis unless we + +468 +00:37:21,090 --> 00:37:27,300 +have something called a budgetبالنسبة للمجال نحن + +469 +00:37:27,300 --> 00:37:33,580 +سنحصل على عملية تحويل تحويل تحويل تحويل تحويل + +470 +00:37:33,580 --> 00:37:35,680 +تحويل تحويل تحويل تحويل تحويل تحويل تحويل تحويل + +471 +00:37:35,680 --> 00:37:35,900 +تحويل تحويل تحويل تحويل تحويل تحويل تحويل تحويل + +472 +00:37:35,900 --> 00:37:41,120 +تحويل تحويل تحويل تحويل تحويل تحويل تحويل تحويل + +473 +00:37:41,120 --> 00:37:42,660 +تحويل تحويل تحويل تحويل تحويل تحويل تحويل تحويل + +474 +00:37:42,660 --> 00:37:49,760 +تحويل تحويل تحويل تحويل تحويل تحويل + +475 +00:37:51,810 --> 00:37:55,150 +وهو الاناليز الاناليز الاناليز الاناليز الاناليز + +476 +00:37:55,150 --> 00:37:56,310 +الاناليز الاناليز الاناليز الاناليز الاناليز + +477 +00:37:56,310 --> 00:37:57,550 +الاناليز الاناليز الاناليز الاناليز الاناليز + +478 +00:37:57,550 --> 00:38:02,090 +الاناليز الاناليز الاناليز الاناليز الاناليز + +479 +00:38:02,090 --> 00:38:02,150 +الاناليز الاناليز الاناليز الاناليز الاناليز + +480 +00:38:02,150 --> 00:38:05,330 +الاناليز الاناليز الاناليز الاناليز الاناليز + +481 +00:38:05,330 --> 00:38:05,350 +الاناليز الاناليز الاناليز الاناليز الاناليز + +482 +00:38:05,350 --> 00:38:09,050 +الاناليز + +483 +00:38:09,050 --> 00:38:17,590 +الاناليز الاناليز الاناليز ال + +484 +00:38:25,260 --> 00:38:28,520 +excellent it is the comparison the variance is the + +485 +00:38:28,520 --> 00:38:31,720 +comparison or the difference between the actual + +486 +00:38:31,720 --> 00:38:35,420 +and the expected as we can see here the difference + +487 +00:38:35,420 --> 00:38:38,440 +between the actual and the expected between the + +488 +00:38:38,440 --> 00:38:44,620 +actual and as we just said the budgetedهذا ما يسمى + +489 +00:38:44,620 --> 00:38:46,840 +كـ Variance، لذلك، ماذا أعنيه بـ Variance + +490 +00:38:46,840 --> 00:38:50,820 +Analysis؟ الـ Variance Analysis هو أولاً في الواضح + +491 +00:38:50,820 --> 00:39:02,040 +أنه يتأكد من هذه الـ Variance و + +492 +00:39:02,040 --> 00:39:06,820 +بعد أن يتأكد من هذه الـ Variance، يجب أن نفسر + +493 +00:39:12,020 --> 00:39:16,880 +this variance this this is what we mean by the + +494 +00:39:16,880 --> 00:39:24,000 +term variance analysis any questions of + +495 +00:39:24,000 --> 00:39:28,320 +course as + +496 +00:39:28,320 --> 00:39:35,700 +we just said variance analysis could be used in + +497 +00:39:35,700 --> 00:39:39,760 +something called performance evaluation we just + +498 +00:39:39,760 --> 00:39:43,890 +said that and we covered thatأخر شيء يمكن أن يكون + +499 +00:39:43,890 --> 00:39:50,750 +استخدامه أو دعنا نقول أن افضل استخدام الاناليز + +500 +00:39:50,750 --> 00:39:54,430 +الوارد هو شيء يسمى الانتجار باستخدام الانتجار + +501 +00:39:54,430 --> 00:39:58,210 +باستخدام الانتجار It enables managers to manage + +502 +00:39:58,210 --> 00:40:03,290 +the organization by exception What do you mean by + +503 +00:40:03,290 --> 00:40:05,510 +this term management by exception + +504 +00:40:08,040 --> 00:40:10,540 +first of all do you think that managers have a lot + +505 +00:40:10,540 --> 00:40:14,740 +of free time؟ that they only just sit there in + +506 +00:40:14,740 --> 00:40:18,120 +their offices drinking coffee؟ of course some .. + +507 +00:40:18,120 --> 00:40:21,820 +some of .. of the managers are but this is not the + +508 +00:40:21,820 --> 00:40:25,220 +case in .. in a competitive market therefore do + +509 +00:40:25,220 --> 00:40:28,340 +you think in a competitive market a manager just + +510 +00:40:28,340 --> 00:40:36,320 +sits on his desk and do nothing؟therefore time for + +511 +00:40:36,320 --> 00:40:41,520 +any manager is a crucial factor correct therefore + +512 +00:40:41,520 --> 00:40:46,840 +we need to make this manager concentrate on the + +513 +00:40:46,840 --> 00:40:50,540 +things that needs to be concentrated on therefore + +514 +00:40:50,540 --> 00:40:56,510 +the managerneed not to concentrate on all the + +515 +00:40:56,510 --> 00:40:59,610 +aspects of the organization of course he also + +516 +00:40:59,610 --> 00:41:04,830 +could not concentrate on all the aspects or all + +517 +00:41:04,830 --> 00:41:08,410 +the procedures within the organization or within + +518 +00:41:08,410 --> 00:41:13,390 +his department therefore we need to implement + +519 +00:41:13,390 --> 00:41:17,570 +something called management by exceptionIf he does + +520 +00:41:17,570 --> 00:41:21,310 +not have the time to concentrate on all the + +521 +00:41:21,310 --> 00:41:26,410 +procedures therefore we need him to concentrate on + +522 +00:41:27,710 --> 00:41:31,890 +the things or the procedures that needs to be + +523 +00:41:31,890 --> 00:41:35,010 +concentrated on therefore the management by + +524 +00:41:35,010 --> 00:41:39,310 +exception is the practice of focusing attention on + +525 +00:41:39,310 --> 00:41:44,430 +areas that needs to be that needs to be + +526 +00:41:44,430 --> 00:41:48,090 +concentrated on or focused upon what are these + +527 +00:41:48,090 --> 00:41:55,230 +areas that are not operating as expected therefore + +528 +00:41:55,230 --> 00:41:59,490 +any managerin order to utilize his time + +529 +00:41:59,490 --> 00:42:04,850 +efficiently would only concentrate on the + +530 +00:42:04,850 --> 00:42:09,190 +procedures, on the operating areas that are not + +531 +00:42:09,190 --> 00:42:13,130 +functioning correctly, that are not functioning + +532 +00:42:13,130 --> 00:42:18,610 +within the budget, that are not functioning as + +533 +00:42:18,610 --> 00:42:19,370 +expected + +534 +00:42:22,500 --> 00:42:27,080 +على سبيل المثال، دعنا نقول أننا أتينا مع الوضع و + +535 +00:42:27,080 --> 00:42:32,700 +الوضع يقول أن المواد المباشرة، على سبيل المثال، 60 + +536 +00:42:32,700 --> 00:42:43,180 +$ في جمعية و بعد ذلك، باعتبار المواد المباشرة + +537 +00:42:43,180 --> 00:42:52,850 +الواقعية، لم يكن 60$، بل 75$مع أن العمل الواضح هو + +538 +00:42:52,850 --> 00:43:00,230 +ما يتوقعه المصمم المصمم الواضح هو ما يتوقعه المصمم + +539 +00:43:00,230 --> 00:43:01,790 +المخصص المخصص المخصص المخصص المخصص المخصص المخصص + +540 +00:43:01,790 --> 00:43:02,590 +المخصص المخصص المخصص المخصص المخصص المخصص المخصص + +541 +00:43:02,590 --> 00:43:03,770 +المخصص المخصص المخصص المخصص المخصص المخصص المخصص + +542 +00:43:03,770 --> 00:43:03,950 +المخصص المخصص المخصص المخصص المخصص المخصص المخصص + +543 +00:43:03,950 --> 00:43:06,350 +المخصص المخصص المخصص المخصص المخصص المخصص المخصص + +544 +00:43:06,350 --> 00:43:11,470 +المخصص المخصص + +545 +00:43:11,470 --> 00:43:16,610 +المخصص المخصص + +546 +00:43:18,290 --> 00:43:22,270 +هم يعملون باستخدام القيامة وباستخدام الخطة، لذا + +547 +00:43:22,270 --> 00:43:26,050 +لماذا نحتاج أن نركز على هذه الأعمال؟ لسنا نحتاج أن + +548 +00:43:26,050 --> 00:43:29,690 +نركز على هذه الأعمال، على سبيل المثال، العمل + +549 +00:43:29,690 --> 00:43:33,210 +المصطلح الوطني أيضًا باستخدام القيامة وباستخدام + +550 +00:43:33,210 --> 00:43:38,780 +الخطة، لذلك نحتاجولا تركز على أو تركز على هذه + +551 +00:43:38,780 --> 00:43:42,740 +المنطقة، ولكن المشكلة موجودة فقط في المواد + +552 +00:43:42,740 --> 00:43:47,220 +الواضحة، لذلك إذا استخدم أو استخدم الرئيس الرئيسي + +553 +00:43:47,220 --> 00:43:58,080 +تركز فقط على هذه المنطقةأو يركز على مواصلة الواقع + +554 +00:43:58,080 --> 00:44:03,800 +ويسأل ال .. ال .. بالطبع الرئيس المشترك على سبيل + +555 +00:44:03,800 --> 00:44:08,440 +المثال لماذا لدينا هذه التغييرات؟ لماذا ن .. او + +556 +00:44:08,440 --> 00:44:13,700 +لماذا تكلفة مواقع الواقع أعلى من المتوقع؟ لذلك + +557 +00:44:13,700 --> 00:44:17,860 +فالركز الوحيد هنا سيكون على مواقع الواقع وليس كل + +558 +00:44:17,860 --> 00:44:21,300 +مواقع أو مواقع مختلفة داخل المؤسسة. + +559 +00:44:29,670 --> 00:44:34,330 +أنا لم أفهم + +560 +00:44:34,330 --> 00:44:43,030 +ما كنت تقوله + +561 +00:44:43,410 --> 00:44:45,810 +when planning and controlling doesn't .. the + +562 +00:44:45,810 --> 00:44:48,890 +actual let us say when we have a variance + +563 +00:44:48,890 --> 00:44:54,710 +excellent excellent therefore therefore we are + +564 +00:44:54,710 --> 00:44:59,010 +going to manage we are going to focus upon only + +565 +00:44:59,010 --> 00:45:03,270 +the areas that we have variances inبالطبع ليس كل + +566 +00:45:03,270 --> 00:45:08,730 +التغييرات التي سنرى في هذه + +567 +00:45:08,730 --> 00:45:14,450 +القصة إن شاء الله ولكن حتى الآن أي تغيير أو أي + +568 +00:45:14,450 --> 00:45:18,370 +تغيير تتعامل معه سيسمح لرئيسي أن يستخدموا أو + +569 +00:45:18,370 --> 00:45:23,710 +يستخدموا التعامل باستخداممفهوم؟ لذلك، ماذا تعني من + +570 +00:45:23,710 --> 00:45:25,430 +الهدف من الهدف من الهدف من الهدف من الهدف من الهدف + +571 +00:45:25,430 --> 00:45:26,050 +من الهدف من الهدف من الهدف من الهدف من الهدف من + +572 +00:45:26,050 --> 00:45:28,870 +الهدف من الهدف من الهدف من الهدف من الهدف من الهدف + +573 +00:45:28,870 --> 00:45:29,710 +من الهدف من الهدف من الهدف من الهدف من الهدف من + +574 +00:45:29,710 --> 00:45:32,710 +الهدف من الهدف من الهدف من الهدف من الهدف من الهدف + +575 +00:45:32,710 --> 00:45:33,150 +من الهدف من الهدف من الهدف من الهدف من الهدف من + +576 +00:45:33,150 --> 00:45:35,570 +الهدف من الهدف من الهدف من الهدف من الهدف من الهدف + +577 +00:45:35,570 --> 00:45:44,390 +من الهدف من الهدف من الهدف + +578 +00:45:44,530 --> 00:45:48,430 +ولم يركز على العمل الواضح بالطبع ولم يركز على + +579 +00:45:48,430 --> 00:45:53,010 +الميزة أو عملية التصنيع المبقى لأنهم كانوا يعملون + +580 +00:45:53,010 --> 00:45:56,670 +باستخدام الخطة وكانوا يعملون باستخدام الميزة ولكن + +581 +00:45:56,670 --> 00:46:00,110 +المشكلة كانت أن الميزة كانت موجودة فقط في المواد + +582 +00:46:00,110 --> 00:46:05,130 +الواضحة، لذلك مواجهة المديرين كانت على أو على + +583 +00:46:05,130 --> 00:46:09,890 +المواد الواضحة أو المنطقة التي لم تكن تعمل بميزة + +584 +00:46:09,890 --> 00:46:12,850 +أو كما كانت تتوقع هل هناك أسئلة؟ + +585 +00:46:21,300 --> 00:46:25,820 +of course there is an example of web company in + +586 +00:46:25,820 --> 00:46:26,460 +your books + +587 +00:46:34,790 --> 00:46:40,290 +المثال هو مثلًا، تعتبر شركة Web مؤكدة أنها تصنع و + +588 +00:46:40,290 --> 00:46:46,570 +تسلي جاكتين، الجاكتين يتطلبون تطوير و عملية عملية + +589 +00:46:46,570 --> 00:46:46,590 +عملية عملية عملية عملية عملية عملية عملية عملية + +590 +00:46:46,590 --> 00:46:46,850 +عملية عملية عملية عملية عملية عملية عملية عملية + +591 +00:46:46,850 --> 00:46:49,230 +عملية عملية عملية عملية عملية عملية عملية عملية + +592 +00:46:49,230 --> 00:46:49,830 +عملية عملية عملية عملية عملية عملية عملية عملية + +593 +00:46:49,830 --> 00:46:55,520 +عملية عملية عملية عملية عملية عملية عملية عببساطة، + +594 +00:46:55,520 --> 00:47:00,600 +نعتمد على أن فرق Web فقط في ميزة التصنيع، وهذا + +595 +00:47:00,600 --> 00:47:04,800 +يعني أن Web لا يتجارب أي فرق ماركتينج أو ماركتينج + +596 +00:47:04,800 --> 00:47:06,020 +أو ماركتينج أو ماركتينج أو ماركتينج أو ماركتينج أو + +597 +00:47:06,020 --> 00:47:06,420 +ماركتينج أو ماركتينج أو ماركتينج أو ماركتينج أو + +598 +00:47:06,420 --> 00:47:06,620 +ماركتينج أو ماركتينج أو ماركتينج أو ماركتينج أو + +599 +00:47:06,620 --> 00:47:09,840 +ماركتينج أو ماركتينج أو ماركتينج أو ماركتينج أو + +600 +00:47:09,840 --> 00:47:11,020 +ماركتينج أو ماركتينج أو ماركتينج أو ماركتينج أو + +601 +00:47:11,020 --> 00:47:16,900 +ماركتينج أو ماركتينج أو ماركتينج أو ماركتين + +602 +00:47:18,360 --> 00:47:22,500 +بالطبع، باعتبار هذا الوضع، نعني أننا لا نحتاج + +603 +00:47:22,500 --> 00:47:27,280 +لبداية تجارب المواد العامة و لا نحتاج لختمة تجارب + +604 +00:47:27,280 --> 00:47:30,760 +المواد العامة و لا نحتاج لبداية أو ختمة تجارب + +605 +00:47:30,760 --> 00:47:37,620 +العمل و لا نحتاج لبداية أو ختمة تجارب المواد + +606 +00:47:37,620 --> 00:47:42,830 +العامةthis is according of course this makes it a + +607 +00:47:42,830 --> 00:47:46,510 +lot easier for us in our presentation of course as + +608 +00:47:46,510 --> 00:47:50,650 +we are going to see along the way we are going to + +609 +00:47:50,650 --> 00:47:54,110 +relax some of these assumptions and see how will + +610 +00:47:54,110 --> 00:48:02,090 +it affect our results now according to the example + +611 +00:48:03,650 --> 00:48:09,650 +وقد أخبرنا بأن شركة web لديها ثلاث أشكال مختلفة من + +612 +00:48:09,650 --> 00:48:12,790 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +613 +00:48:12,790 --> 00:48:26,810 +تجارب تجارب تجارب تجارب تجارب تجارب + +614 +00:48:27,270 --> 00:48:34,070 +هذه هي المساعدات التجارية في شركة ويب + +615 +00:48:37,130 --> 00:48:41,710 +المثال يظهر هنا بأن عدد المجموعات التي تم تصنيفها + +616 +00:48:41,710 --> 00:48:43,470 +هي عدد المجموعات التي تم تصنيفها هي عدد المجموعات + +617 +00:48:43,470 --> 00:48:44,810 +هي عدد المجموعات التي تم تصنيفها هي عدد المجموعات + +618 +00:48:44,810 --> 00:48:47,010 +التي تم تصنيفها هي عدد المجموعات التي تم تصنيفها + +619 +00:48:47,010 --> 00:48:51,230 +هي عدد المجموعات التي تم تصنيفها هي عدد المجموعات + +620 +00:48:51,230 --> 00:48:52,710 +التي تم تصنيفها هي عدد المجموعات التي تم تصنيفها + +621 +00:48:52,710 --> 00:48:53,690 +هي عدد المجموعات التي تم تصنيفها هي عدد المجموعات + +622 +00:48:53,690 --> 00:48:57,090 +التي تم تصنيفها هي عدد المجموعات التي تم تصنيفها + +623 +00:48:57,090 --> 00:49:02,310 +هي عدد + +624 +00:49:02,310 --> 00:49:07,770 +المجby which the relationship between the coast + +625 +00:49:07,770 --> 00:49:14,490 +and the coast driver standsإذا كنا نتحدث عن أي رقم + +626 +00:49:14,490 --> 00:49:19,630 +ليس داخل المنطقة المرتبطة، لذلك مصطلح الـ Variable + +627 +00:49:19,630 --> 00:49:25,630 +Expenses أو علاقاتنا مع .. أو علاقاتنا بين المسافر + +628 +00:49:25,630 --> 00:49:35,130 +والمسافر نفسه ستتغير أو لن تبقى كما هي بالطبع بسبب + +629 +00:49:35,130 --> 00:49:38,370 +هذا، سنكمل إن شاء الله في الوقت المقبل، بسبب هذا، + +630 +00:49:40,040 --> 00:49:43,520 +for today thank you for listening + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/JKIyLdB1vU8_raw.json b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/JKIyLdB1vU8_raw.json new file mode 100644 index 0000000000000000000000000000000000000000..612b5330aae856e2faa1e0474add7c30e6c945b6 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/JKIyLdB1vU8_raw.json @@ -0,0 +1 @@ +{"segments": [{"id": 1, "seek": 4722, "start": 21.9, "end": 47.22, "text": "All right today we are going to start with our second topic for this course which is or which is titled variance analysis of course this topic", "tokens": [7868, 558, 965, 321, 366, 516, 281, 722, 365, 527, 1150, 4829, 337, 341, 1164, 597, 307, 420, 597, 307, 19841, 21977, 5215, 295, 1164, 341, 4829], "avg_logprob": -0.28683035501411985, "compression_ratio": 1.4059405940594059, "no_speech_prob": 0.0, "words": [{"start": 21.9, "end": 22.4, "word": "All", "probability": 0.0555419921875}, {"start": 22.4, "end": 22.64, "word": 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Not yet a budget, it is only a plan Now if we answer the following questions, we will transform this plan into a budget If we would say what will it cost for us if we need to increase the quality of our raw materials", "tokens": [6802, 341, 257, 4706, 30, 1726, 1939, 257, 4706, 11, 309, 307, 787, 257, 1393, 823, 498, 321, 1867, 264, 3480, 1651, 11, 321, 486, 4088, 341, 1393, 666, 257, 4706, 759, 321, 576, 584, 437, 486, 309, 2063, 337, 505, 498, 321, 643, 281, 3488, 264, 3125, 295, 527, 8936, 5319], "avg_logprob": -0.16597877808336942, "compression_ratio": 1.5294117647058822, "no_speech_prob": 1.1920928955078125e-07, "words": [{"start": 498.64, "end": 498.9, "word": "Is", "probability": 0.3837890625}, {"start": 498.9, "end": 499.12, "word": " this", "probability": 0.9580078125}, {"start": 499.12, "end": 499.28, "word": " a", "probability": 0.9423828125}, {"start": 499.28, "end": 499.68, "word": " budget?", "probability": 0.92626953125}, {"start": 500.12, "end": 500.86, "word": " Not", 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answer these questions if we transform the action plan into numbers we would have something called a budget any questions? so what do you think", "tokens": [13162, 366, 439, 4077, 281, 7241, 2115, 420, 264, 2115, 295, 1460, 4412, 498, 321, 1867, 613, 1651, 498, 321, 4088, 264, 3069, 1393, 666, 3547, 321, 576, 362, 746, 1219, 257, 4706, 604, 1651, 30, 370, 437, 360, 291, 519], "avg_logprob": -0.20870536175512133, "compression_ratio": 1.5244755244755244, "no_speech_prob": 0.0, "words": [{"start": 549.84, "end": 550.04, "word": "they", "probability": 0.0872802734375}, {"start": 550.04, "end": 550.4, "word": " are", "probability": 0.94677734375}, {"start": 550.4, "end": 550.78, "word": " all", "probability": 0.90185546875}, {"start": 550.78, "end": 551.34, "word": " related", "probability": 0.9716796875}, {"start": 551.34, "end": 552.0, "word": " to", "probability": 0.98095703125}, {"start": 552.0, "end": 552.36, "word": " dollar", "probability": 0.93017578125}, {"start": 552.36, "end": 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التي تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبق", "tokens": [6027, 5172, 2655, 25720, 38392, 6055, 3555, 4587, 7578, 6055, 5016, 4587, 4587, 16712, 9778, 9566, 1829, 9566, 9307, 38392, 6055, 2655, 3555, 4587, 7578, 6055, 2655, 3555, 4587, 7578, 6055, 2655, 3555, 4587, 7578, 6055, 2655, 3555, 4587, 7578, 6055, 2655, 3555, 4587, 7578, 6055, 2655, 3555, 4587, 7578, 6055, 2655, 3555, 4587, 7578, 6055, 2655, 3555, 4587, 7578, 6055, 2655, 3555, 4587, 7578, 6055, 2655, 3555, 4587, 7578, 6055, 2655, 3555, 4587, 7578, 6055, 2655, 3555, 4587, 7578, 6055, 2655, 3555, 4587, 7578, 6055, 2655, 3555, 4587, 7578, 6055, 2655, 3555, 4587, 7578, 6055, 2655, 3555, 4587, 7578, 6055, 2655, 3555, 4587, 7578, 6055, 2655, 3555, 4587, 7578, 6055, 2655, 3555, 4587, 7578, 6055, 2655, 3555, 4587, 7578, 6055, 2655, 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0000000000000000000000000000000000000000..2fb161224adb5ed5f5810fcf50202ce2bebc2608 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/JKIyLdB1vU8_raw.srt @@ -0,0 +1,2588 @@ +1 +00:00:21,900 --> 00:00:26,140 +All right today we are going to start with our + +2 +00:00:26,140 --> 00:00:33,240 +second topic for this course which is or which is + +3 +00:00:33,240 --> 00:00:41,120 +titled variance analysis + +4 +00:00:41,120 --> 00:00:46,300 +of course + +5 +00:00:46,300 --> 00:00:54,630 +this topicسنقوم بتقسيمها إلى 2 قصص قصة رقم 7 و رقم + +6 +00:00:54,630 --> 00:01:01,810 +8 لذلك سوف نتكلم عن هذا الموضوع من خلال اتجاه 2 + +7 +00:01:01,810 --> 00:01:07,490 +قصص رقم 7 و رقم 8 بالطبع سوف نبدأ بقصة رقم 7 + +8 +00:01:07,490 --> 00:01:10,230 +Flexible Budgets Direct Cost Variances and + +9 +00:01:10,230 --> 00:01:15,220 +Managementbut before entering into this topic or + +10 +00:01:15,220 --> 00:01:18,560 +discussing this topic we need to understand a tool + +11 +00:01:18,560 --> 00:01:22,560 +a very important tool in order to understand this + +12 +00:01:22,560 --> 00:01:24,680 +topic in order to understand what do you mean by + +13 +00:01:24,680 --> 00:01:29,240 +variance analysis of course you might heard the + +14 +00:01:29,240 --> 00:01:35,080 +term budget or + +15 +00:01:35,080 --> 00:01:36,320 +budgeting process + +16 +00:01:44,050 --> 00:01:45,810 +of course this is a tool + +17 +00:01:48,720 --> 00:01:56,540 +that needs to be done or this is a tool that needs + +18 +00:01:56,540 --> 00:01:59,740 +to be implemented in order to have something + +19 +00:01:59,740 --> 00:02:04,140 +called variance analysis so first of all what do + +20 +00:02:04,140 --> 00:02:06,280 +you think the meaning of a budget of course we + +21 +00:02:06,280 --> 00:02:10,220 +heard the term budget in in in the news lately for + +22 +00:02:10,220 --> 00:02:15,040 +instance when when the US had this budget deficit + +23 +00:02:15,910 --> 00:02:19,170 +and also we heard it in the local news when the + +24 +00:02:19,170 --> 00:02:24,330 +Palestinian authority was not able to pay the + +25 +00:02:24,330 --> 00:02:28,330 +salaries of their employees and so on and on a + +26 +00:02:28,330 --> 00:02:32,930 +personal level we might hear some of individual + +27 +00:02:32,930 --> 00:02:36,610 +says or say I do not have the budget to purchase + +28 +00:02:36,610 --> 00:02:41,050 +this or that so what do you think budget means? + +29 +00:02:46,150 --> 00:02:52,990 +it is a tool or a plan that presents the expected + +30 +00:02:52,990 --> 00:02:57,450 +performance excellent this is a part excellent but + +31 +00:02:57,450 --> 00:03:00,070 +what is the difference between this budget and a + +32 +00:03:00,070 --> 00:03:04,830 +plan as you took in business one what do you mean + +33 +00:03:04,830 --> 00:03:05,490 +by a plan + +34 +00:03:09,000 --> 00:03:11,800 +first of all a plan is setting an objective + +35 +00:03:11,800 --> 00:03:17,780 +setting a goal and then setting the implementation + +36 +00:03:17,780 --> 00:03:21,400 +or how we are going to achieve this goal this is a + +37 +00:03:21,400 --> 00:03:23,880 +plan so what is the difference between a plan and + +38 +00:03:23,880 --> 00:03:26,240 +a budget according to your definition there is no + +39 +00:03:26,240 --> 00:03:30,400 +difference so we need now to see what do we mean + +40 +00:03:30,400 --> 00:03:35,080 +exactly by a budget you have it partially correct + +41 +00:03:36,300 --> 00:03:39,920 +بالنسبة للدراسة الوطنية هي تخطيط تجارب غير متوقع + +42 +00:03:39,920 --> 00:03:43,120 +ولكن + +43 +00:03:43,120 --> 00:03:48,260 +.. ممكن أنها عدد مرتبط أو المعلومات التي تستخدمها + +44 +00:03:48,260 --> 00:03:56,580 +لتخطيط مع .. مع عدد أو شيء .. لت .. لت .. لت .. لت + +45 +00:03:56,580 --> 00:04:00,980 +.. لت .. لت ..Excellent excellent excellent + +46 +00:04:00,980 --> 00:04:04,400 +therefore .. therefore a budget needs to have a + +47 +00:04:04,400 --> 00:04:08,680 +quantitative part excellent therefore a budget is + +48 +00:04:08,680 --> 00:04:12,460 +a quantitative expression a budget is a + +49 +00:04:12,460 --> 00:04:16,320 +quantitative expression expression of what? of a + +50 +00:04:16,320 --> 00:04:21,540 +plantherefore we need to have .. in order to have + +51 +00:04:21,540 --> 00:04:25,880 +a budget we need to have a plan and the + +52 +00:04:25,880 --> 00:04:29,520 +quantitative expression of that plan transferring + +53 +00:04:29,520 --> 00:04:34,960 +the plan from words onto numbers or into numbers + +54 +00:04:34,960 --> 00:04:40,550 +is the budgeting processبالتالي، القيامة هي الـ + +55 +00:04:40,550 --> 00:04:44,110 +quantitative كما نستطيع أن نرى هنا هي الوضع + +56 +00:04:44,110 --> 00:04:53,170 +الواقعي للأفعال المطلوبة للإدارة لوقت محدد. لذلك، + +57 +00:04:53,170 --> 00:04:58,510 +هذه هي الثلاثة أفعال أو دعنا نقول ثلاثة أفعال في + +58 +00:04:58,510 --> 00:05:02,310 +أي قيامة. إنها وضع واقعي للأفعال المطلوب. + +59 +00:05:08,220 --> 00:05:13,200 +within or for a specific period or a specified + +60 +00:05:13,200 --> 00:05:21,380 +period this is a budget therefore in order to have + +61 +00:05:21,380 --> 00:05:25,860 +a budget we need to have a plan in order to have a + +62 +00:05:25,860 --> 00:05:30,700 +plan we need to set the objectives and the goals + +63 +00:05:30,700 --> 00:05:36,060 +of the organization or any programand set the ways + +64 +00:05:36,060 --> 00:05:40,400 +to achieve these objectives and goals after doing + +65 +00:05:40,400 --> 00:05:45,720 +that we have a plan after transforming this plan + +66 +00:05:45,720 --> 00:05:50,520 +from words into numbers we have or we would have a + +67 +00:05:50,520 --> 00:05:55,080 +budget therefore as we can see the budget also + +68 +00:05:55,080 --> 00:06:00,220 +needs to be for a specific periodلا نستطيع أن نقول + +69 +00:06:00,220 --> 00:06:05,240 +ان دعنا .. مثل .. مثل مخطط في الواقع مخطط أيضًا + +70 +00:06:05,240 --> 00:06:08,060 +يجب أن يكون لـ for a specific period لا نستطيع أن + +71 +00:06:08,060 --> 00:06:11,680 +نقول إن هذا المخطط لأبد أو لإنفانية، لا، يجب أن + +72 +00:06:11,680 --> 00:06:17,400 +نشرح الوقت لهذا المخطط و لذلك، الوصول الى .. أو + +73 +00:06:17,400 --> 00:06:23,260 +الوصول التقليدي لهذا المخطط أيضًا سيكون لوقت محدد. + +74 +00:06:25,240 --> 00:06:32,800 +على سبيل المثالإذا كان واحد من المؤسسات تأتي مع + +75 +00:06:32,800 --> 00:06:40,320 +مخطط، بالطبع مخطط بالنسبة للهدف أو للهدف لإزالة + +76 +00:06:40,320 --> 00:06:47,280 +شرطة السوق وقال إنه لإزالة شرطة السوق علينا إزالة + +77 +00:06:47,280 --> 00:06:48,860 +قيمتنا + +78 +00:06:52,640 --> 00:06:59,700 +وهذا هو الهدف الرئيسي لإزالة + +79 +00:06:59,700 --> 00:07:06,180 +مجتمعنا، كيف نزال مجتمعنا، وماذا نفعل لإزالة + +80 +00:07:06,180 --> 00:07:09,160 +مجتمعنا، نزال نزال نزال نزال نزال نزال نزال نزال + +81 +00:07:09,160 --> 00:07:11,840 +نزال نزال نزال نزال نزال + +82 +00:07:13,990 --> 00:07:17,610 +We need to increase our efficiency for instance We + +83 +00:07:17,610 --> 00:07:20,910 +need to increase the quality of the raw materials + +84 +00:07:20,910 --> 00:07:26,190 +We need to increase the quality of the employees + +85 +00:07:26,190 --> 00:07:30,910 +or the workers that .. that perform the + +86 +00:07:30,910 --> 00:07:34,870 +manufacturing process itself The skills of the + +87 +00:07:34,870 --> 00:07:37,790 +employees excellent We need to increase the + +88 +00:07:37,790 --> 00:07:44,220 +efficiency of our processesأو نحتاج لإزالة جودة + +89 +00:07:44,220 --> 00:07:53,760 +عملنا، نحتاج لإزالة جودة عملنابالتالي، قررنا إضافة + +90 +00:07:53,760 --> 00:07:59,960 +مجموعات السوق باستخدام استراتيجية تزداد قيمتنا و + +91 +00:07:59,960 --> 00:08:07,260 +بعدها قررنا أو قررنا التجارب التي يجب أن تكون .. + +92 +00:08:07,260 --> 00:08:14,620 +دعنا نقول .. يجب أن تكون تطورة، يجب أن تكون افتحة + +93 +00:08:14,620 --> 00:08:19,280 +لكي نزداد مجموعات السوق، هذا هو الخطةIs this a + +94 +00:08:19,280 --> 00:08:25,100 +budget? Not yet a budget, it is only a plan Now if + +95 +00:08:25,100 --> 00:08:28,200 +we answer the following questions, we will + +96 +00:08:28,200 --> 00:08:34,060 +transform this plan into a budget If we would say + +97 +00:08:34,060 --> 00:08:38,600 +what will it cost for us if we need to increase + +98 +00:08:38,600 --> 00:08:43,590 +the quality of our raw materialsTherefore what is + +99 +00:08:43,590 --> 00:08:47,450 +the cost of the new raw materials؟ What is the + +100 +00:08:47,450 --> 00:08:52,910 +cost of developing the skills of our employees؟ + +101 +00:08:52,910 --> 00:08:57,890 +What is the cost of performing a developed or + +102 +00:08:57,890 --> 00:09:01,070 +performing an improvement in our customer service + +103 +00:09:01,070 --> 00:09:05,190 +department and so on؟ Therefore as you can see + +104 +00:09:05,190 --> 00:09:09,210 +these questions are all related in terms of money + +105 +00:09:09,840 --> 00:09:14,480 +they are all related to dollar terms or the terms + +106 +00:09:14,480 --> 00:09:19,160 +of money therefore if we answer these questions if + +107 +00:09:19,160 --> 00:09:25,000 +we transform the action plan into numbers we would + +108 +00:09:25,000 --> 00:09:31,800 +have something called a budget any questions? so + +109 +00:09:31,800 --> 00:09:32,960 +what do you think + +110 +00:09:37,060 --> 00:09:41,500 +is the processes or what do you think is the + +111 +00:09:41,500 --> 00:09:44,880 +processes within the budgeting process what are + +112 +00:09:44,880 --> 00:09:49,020 +the procedures that needs to be done in order to + +113 +00:09:49,020 --> 00:09:53,660 +prepare a budget of course any budgeting process + +114 +00:09:54,440 --> 00:09:59,440 +موجودة من أربع مرات، في كل عملية تخطيط، إذا كنا + +115 +00:09:59,440 --> 00:10:04,500 +نتكلم عن مؤسسات مفروضة، وهي الشركات، إذا كنا نتكلم + +116 +00:10:04,500 --> 00:10:10,280 +عن مؤسسات ليست مفروضة، مثل الوطن، وما إلى ذلك، أو + +117 +00:10:10,280 --> 00:10:18,540 +مؤسسات خدمة، أو مؤسسات صناعة، أو مؤسسات تسليزيات، + +118 +00:10:18,540 --> 00:10:24,800 +وما إلى ذلك، كلها تحتوي على عملية تخطيط نفسهاطبعاً + +119 +00:10:24,800 --> 00:10:28,980 +ما يعنيه بشكل عملي برنامج برنامج برنامج برنامج + +120 +00:10:28,980 --> 00:10:35,780 +برنامج برنامج برنامج برنامج برنامج برنامج برنامج + +121 +00:10:35,780 --> 00:10:36,120 +برنامج برنامج برنامج برنامج برنامج برنامج برنامج + +122 +00:10:36,120 --> 00:10:36,240 +برنامج برنامج برنامج برنامج برنامج برنامج برنامج + +123 +00:10:36,240 --> 00:10:36,240 +برنامج برنامج برنامج برنامج برنامج برنامج برنامج + +124 +00:10:36,240 --> 00:10:42,920 +برنامج برنامج برنامج برنامج برنامج برنامج برنامج + +125 +00:10:42,920 --> 00:10:51,260 +برنامج برنامج برنام + +126 +00:10:52,420 --> 00:10:59,000 +تخطيط تجارب الشركة لتعتمد على تجاربها الماضية + +127 +00:10:59,000 --> 00:11:08,820 +والتغييرات المقبلة للمستقبل لتغييرها + +128 +00:11:08,820 --> 00:11:08,900 +المستقبلية لتغييرها المستقبلية لتغييرها المستقبلية + +129 +00:11:08,900 --> 00:11:09,900 +لتغييرها المستقبلية لتغييرها المستقبلية لتغييرها + +130 +00:11:09,900 --> 00:11:10,360 +المستقبلية لتغييرها المستقبلية لتغييرها المستقبلية + +131 +00:11:10,360 --> 00:11:10,360 +لتغييرها المستقبلية لتغييرها المستقبلية لتغييرها + +132 +00:11:10,360 --> 00:11:10,360 +المستقبلية لتغييرها المستقبلية لتغييرها المستقبلية + +133 +00:11:10,360 --> 00:11:14,040 +لتغييرها المستقبلية لتغييرها المستقبلية لتغييرها + +134 +00:11:14,040 --> 00:11:19,600 +المستقبلية لتغييرها المthey do what exactly they + +135 +00:11:19,600 --> 00:11:23,060 +plan the performance of the company according to + +136 +00:11:23,060 --> 00:11:28,160 +what managers they come up with the plan didn't + +137 +00:11:28,160 --> 00:11:32,620 +you study in accounting or sorry in in business + +138 +00:11:32,620 --> 00:11:34,800 +one and business two in the principles of + +139 +00:11:34,800 --> 00:11:38,180 +management one principles of management two that + +140 +00:11:38,180 --> 00:11:41,500 +any manager performs more than one function + +141 +00:11:41,500 --> 00:11:47,960 +planningControlling, motivating, directing and so + +142 +00:11:47,960 --> 00:11:52,460 +on. Therefore one of these functions or one of the + +143 +00:11:52,460 --> 00:11:55,980 +job descriptions of any manager is coming up with + +144 +00:11:55,980 --> 00:11:59,980 +the plans Therefore managers would come up with + +145 +00:11:59,980 --> 00:12:03,920 +the plan, would come up of the expected + +146 +00:12:03,920 --> 00:12:07,380 +performance of the company for a coming period + +147 +00:12:07,870 --> 00:12:11,770 +بالطبع دائما عندما نقول Budget نحن نتكلم عن + +148 +00:12:11,770 --> 00:12:17,170 +المستقبل، لا نتكلم عن الماضي الماضي .. ممتاز .. هو + +149 +00:12:17,170 --> 00:12:20,770 +باعتبار .. او هو موضوع في مصطلحات الأموال الخاصة + +150 +00:12:20,770 --> 00:12:22,930 +بنا مهما كانت مصطلحة الواضحة، مهما كانت مصطلحة + +151 +00:12:22,930 --> 00:12:25,130 +الدفع، مهما كانت مصطلحة التغيير في مستخدمات + +152 +00:12:25,130 --> 00:12:33,340 +الشركات أو مصطلح المالهذه الاختصارات الأساسية تظهر + +153 +00:12:33,340 --> 00:12:39,080 +ما حدث في الماضي ولكن عندما نتحدث عن الميزة، نتحدث + +154 +00:12:39,080 --> 00:12:44,420 +عن المستقبل، نتحدث عن الواجهة المتوقعة، نتحدث عن + +155 +00:12:44,420 --> 00:12:48,940 +المدرسة المتوقعة، نتحدث عن الميزة المتوقعة، نتحدث + +156 +00:12:48,940 --> 00:12:51,440 +عن الميزة المتوقعة، نتحدث عن الميزة المتوقعة، + +157 +00:12:51,440 --> 00:12:55,780 +نتحدث عن الميزة المتوقعة، نتحدث عن الميزة + +158 +00:12:55,780 --> 00:12:55,960 +المتوقعة، نتحدث عن الميزة المتوقعة، نتحدث عن + +159 +00:12:55,960 --> 00:12:58,460 +الميزة المتوقعة، نتحدث عن الميزة المتوقعة، نتحدث + +160 +00:12:58,460 --> 00:12:59,580 +عن الميزة المتوقعة، نتحدث عن الميزة المتوقعة، + +161 +00:12:59,580 --> 00:13:07,090 +نتحدث عن المنحتاج أن نجعل جميع المؤسسات تشارك في + +162 +00:13:07,090 --> 00:13:12,210 +هذا البرنامجهذا يعني أننا لا يجب أن ندع المهاجرين + +163 +00:13:12,210 --> 00:13:19,270 +السينيوريين يقوموا بالخطط أو لا يقوموا بها بل + +164 +00:13:19,270 --> 00:13:25,110 +يتعاملوا مع الخطط. يجب أن نجعل المهاجرين أو جميع + +165 +00:13:25,110 --> 00:13:30,390 +المهاجرين في المؤسسة، جميع المهاجرين في المؤسسة أو + +166 +00:13:30,390 --> 00:13:34,430 +جميع المدارس في المؤسسة يشاركوا في هذا البرنامج. + +167 +00:13:35,050 --> 00:13:39,640 +لماذا؟Why don't we say to the senior managers or + +168 +00:13:39,640 --> 00:13:43,260 +the top managers, come up with a plan and we are + +169 +00:13:43,260 --> 00:13:45,940 +going as employees, we are going to perform this + +170 +00:13:45,940 --> 00:13:49,760 +plan and by of course conveying or communicating + +171 +00:13:49,760 --> 00:13:53,500 +these or these plans or these objectives onto the + +172 +00:13:53,500 --> 00:13:54,760 +employees and that's it. + +173 +00:14:00,260 --> 00:14:00,860 +Excellent, + +174 +00:14:04,380 --> 00:14:12,230 +excellent.لأن لإيقاف خطة جيدة، يجب أن يشير الجميع + +175 +00:14:12,230 --> 00:14:16,770 +لهذه الخيارات التي قد تتغير من واحدة إلى أخرة، + +176 +00:14:16,770 --> 00:14:26,610 +ويشعروا بأنهم مسؤولين من أفكارهم، ويكونوا + +177 +00:14:26,610 --> 00:14:30,970 +أكترينExcellent, therefore .. therefore if all + +178 +00:14:30,970 --> 00:14:33,650 +managers within the organization, all departments + +179 +00:14:33,650 --> 00:14:36,690 +within the organization were part in this + +180 +00:14:36,690 --> 00:14:40,550 +budgeting process, therefore each and every + +181 +00:14:40,550 --> 00:14:44,630 +manager, each and every employee participated in + +182 +00:14:44,630 --> 00:14:51,090 +this process would try their best to make this + +183 +00:14:51,090 --> 00:14:55,260 +budget or to make this plan workBut if they did + +184 +00:14:55,260 --> 00:14:58,900 +not participate, if the senior management just + +185 +00:14:58,900 --> 00:15:05,540 +said this are these or these are let us say the + +186 +00:15:05,540 --> 00:15:08,720 +objectives, these are the action plan or this is + +187 +00:15:08,720 --> 00:15:11,720 +the action plan, these are the procedures that you + +188 +00:15:11,720 --> 00:15:19,550 +need to implementثم الأعمال والمديرات الأسفل لن + +189 +00:15:19,550 --> 00:15:24,210 +يكونوا لديها نفس الوظيفة لتجعل هذا البرنامج يعمل، + +190 +00:15:24,210 --> 00:15:28,690 +لأنهم لم يأتوا بهذا البرنامج، لأنهم لم يكنوا جزءًا + +191 +00:15:28,690 --> 00:15:32,090 +من إجراء هذا البرنامج، لم يكنوا جزءًا من إجراء هذا + +192 +00:15:32,090 --> 00:15:37,910 +المجلد، لذلك إذا فالمجلد هذا يخسرهو ليس خطأهم، فهو + +193 +00:15:37,910 --> 00:15:43,210 +خطأ الرئيسيين و فقط الرئيسيين لأنك قد أتيت مع + +194 +00:15:43,210 --> 00:15:48,050 +الخطة و أنت مسؤول عن هذه الخطة و ليسنا ولكن إذا .. + +195 +00:15:48,050 --> 00:15:53,200 +إذا .. إذا عملية التخطيط أو عملية التخطيطtook into + +196 +00:15:53,200 --> 00:15:56,520 +consideration the participation of all employees + +197 +00:15:56,520 --> 00:16:00,620 +therefore all employees will feel that this plan + +198 +00:16:00,620 --> 00:16:05,640 +is their plan therefore if they want to make it + +199 +00:16:05,640 --> 00:16:11,210 +work they will let us sayيحاولون أفضل ما يمكن لإنه + +200 +00:16:11,210 --> 00:16:15,450 +يعمل لأن هذا هو مخططهم، وكانوا قادرين على إصلاح + +201 +00:16:15,450 --> 00:16:20,290 +هذا المخطط، لذلك سوف يركزوا على إصلاح هذا المخطط، + +202 +00:16:20,290 --> 00:16:24,270 +لذلك نحتاج إلى المشاركة ليس فقط من الرئيسين + +203 +00:16:24,270 --> 00:16:30,950 +والمؤسسات، بل من جميع المدارس في المؤسسةبالطبع في + +204 +00:16:30,950 --> 00:16:35,110 +إدارة أو في إصلاح الانتجار أو في إصلاح الانتجار، + +205 +00:16:35,110 --> 00:16:39,310 +يجب أن نعتمد على تجارب الماضي والتغييرات + +206 +00:16:39,310 --> 00:16:45,390 +المستقبلية لأن كما قلنا، الانتجار يعتمد على + +207 +00:16:45,390 --> 00:16:51,390 +المستقبل وليس على الماضي، لذلك لماذا هنا يجب أن + +208 +00:16:51,390 --> 00:16:53,350 +نعتمد على تجارب الماضي؟ + +209 +00:16:55,810 --> 00:16:59,830 +we just said that the budget is related to the + +210 +00:16:59,830 --> 00:17:04,630 +future why do we need to consider the past + +211 +00:17:04,630 --> 00:17:09,550 +performance in order to perform or in order to + +212 +00:17:09,550 --> 00:17:15,590 +come up with a budgetالمؤسسات والمؤسسات يحتاجون أن + +213 +00:17:15,590 --> 00:17:21,710 +تقوموا بمعرفة حالة المالية للشركة في السنوات + +214 +00:17:21,710 --> 00:17:27,510 +الأخيرة أو في الثانوية لتجعل هذا المبلغ + +215 +00:17:30,330 --> 00:17:35,210 +عشان اشوف اذا كان الميزاني هال .. ال .. ال .. the + +216 +00:17:35,210 --> 00:17:39,070 +past budgets work .. work or not Excellent, + +217 +00:17:39,590 --> 00:17:43,010 +excellent, excellent, excellent Therefore in order + +218 +00:17:43,010 --> 00:17:48,290 +to anticipate the future, we need to study the + +219 +00:17:48,290 --> 00:17:54,520 +pastعن طريق الاقتراح لأحداث المستقبلية أو لأحداث + +220 +00:17:54,520 --> 00:17:57,100 +المستقبلية أو لأحداث المستقبلية أو لأحداث + +221 +00:17:57,100 --> 00:17:57,980 +المستقبلية أو لأحداث المستقبلية أو لأحداث + +222 +00:17:57,980 --> 00:18:00,300 +المستقبلية أو لأحداث المستقبلية أو لأحداث + +223 +00:18:00,300 --> 00:18:00,980 +المستقبلية أو لأحداث المستقبلية أو لأحداث + +224 +00:18:00,980 --> 00:18:01,620 +المستقبلية أو لأحداث المستقبلية أو لأحداث + +225 +00:18:01,620 --> 00:18:01,620 +المستقبلية أو لأحداث المستقبلية أو لأحداث + +226 +00:18:01,620 --> 00:18:01,620 +المستقبلية أو لأحداث المستقبلية أو لأحداث + +227 +00:18:01,620 --> 00:18:04,620 +المستقبلية أو لأحداث المستقبلية أو لأحداث + +228 +00:18:04,620 --> 00:18:09,580 +المستقبلية أو لأحداث المستقبلية أو لأحداث الموهو + +229 +00:18:09,580 --> 00:18:14,300 +مبني على المعلومات الماضية، لذلك سوف نستخدم فقط + +230 +00:18:14,300 --> 00:18:18,200 +هذه التجارب الماضية أو المعلومات الماضية لكي + +231 +00:18:18,200 --> 00:18:23,200 +تساعدنا في التخيل المستقبل، لكي نتوقع الرقم + +232 +00:18:23,200 --> 00:18:28,260 +المستقبلي، وبالطبع ليس فقط الماضي، علينا أيضًا + +233 +00:18:28,260 --> 00:18:33,330 +التفكير في ما يمكن أن يحدث في المستقبلWhat are the + +234 +00:18:33,330 --> 00:18:38,870 +changes that might occur in the future as well as + +235 +00:18:38,870 --> 00:18:43,250 +we need to consider the analysis of our past + +236 +00:18:43,250 --> 00:18:47,270 +information in order to predict the future This is + +237 +00:18:47,270 --> 00:18:50,450 +the first phase of any budgeting cycle The + +238 +00:18:50,450 --> 00:18:56,720 +preparation of the budgetالنقطة الثانية الآن + +239 +00:18:56,720 --> 00:19:02,980 +نحتاجها للمديرين المعاملين للتوصيل من مهارات + +240 +00:19:02,980 --> 00:19:08,320 +مقارنة مع النتائج الحقيقية لذلك + +241 +00:19:08,320 --> 00:19:10,460 +النقطة الثانية أو المرحلة الثانية أو المرحلة + +242 +00:19:10,460 --> 00:19:16,260 +الثانية هي التعامل مع هذه المجلة لأن بالطبع بعد أن + +243 +00:19:16,260 --> 00:19:22,820 +كل مجلة تقوم بتعامل مع المجلة أو دعنا نقول تعامل + +244 +00:19:22,820 --> 00:19:30,530 +مع المجلةهذه المجالات من كل مجلد سيتم التواصل + +245 +00:19:30,530 --> 00:19:33,890 +بالمدير التعليمي التعليمي التعليمي التعليمي + +246 +00:19:33,890 --> 00:19:34,550 +التعليمي التعليمي التعليمي التعليمي التعليمي + +247 +00:19:34,550 --> 00:19:36,090 +التعليمي التعليمي التعليمي التعليمي التعليمي + +248 +00:19:36,090 --> 00:19:39,610 +التعليمي التعليمي التعليمي التعليمي التعليمي + +249 +00:19:39,610 --> 00:19:39,830 +التعليمي التعليمي التعليمي التعليمي التعليمي + +250 +00:19:39,830 --> 00:19:39,950 +التعليمي التعليمي التعليمي التعليمي التعليمي + +251 +00:19:39,950 --> 00:19:39,950 +التعليمي التعليمي التعليمي التعليمي التعليمي + +252 +00:19:39,950 --> 00:19:42,210 +التعليمي التعليمي التعليمي التعليمي التعليمي + +253 +00:19:42,210 --> 00:19:44,090 +التعليمي الت + +254 +00:19:48,400 --> 00:19:52,100 +بالطبع بعد فعل ذلك في المرحلة الأولى، في المرحلة + +255 +00:19:52,100 --> 00:19:58,520 +التجاربية، يأتي المرحلة الثانوية، وهي التعامل من + +256 +00:19:58,520 --> 00:20:02,800 +المديرين العاملين إلى المديرين الأسفل، إلى + +257 +00:20:02,800 --> 00:20:07,460 +المديرين من مجلسات مختلفة في المؤسسة + +258 +00:20:09,010 --> 00:20:12,890 +بالطبع كما نستطيع أن نرى هنا لماذا نحتاج أن نفعل + +259 +00:20:12,890 --> 00:20:19,410 +هذا؟ أولاً في حركة لكل رئيس أو لكل مدينة أن نعرف + +260 +00:20:19,410 --> 00:20:25,730 +ماذا بالضبط هم الهدفين اللي نحتاج أن نفعله داخل + +261 +00:20:25,730 --> 00:20:30,760 +السنة التالية، ما هي الهدفين، ما هي الخطواتماذا هي + +262 +00:20:30,760 --> 00:20:35,280 +الاختصارات التي يجب ان تكون فعلها لكي تحقيق الهدف + +263 +00:20:35,280 --> 00:20:41,280 +اللي قررته من المدير ومن المؤسسة خلال الوقت + +264 +00:20:41,280 --> 00:20:47,880 +التالي، لذلك بعد هذا الاتصال، كل مجلس سيعرف ماهي + +265 +00:20:47,880 --> 00:20:56,600 +الهدف، ومن ثم سيعرفوا أن تجارب تجاربهم ستكون + +266 +00:20:56,600 --> 00:21:03,450 +باعتبار هذه الهدفلأن كما يمكننا جميعا أن نعرف أن + +267 +00:21:03,450 --> 00:21:09,350 +كل رئيس من أي مجلس داخل أي مؤسسة يحتاج إلى أن يكون + +268 +00:21:09,350 --> 00:21:15,310 +مديرا يحتاج إلى أن يكون مотивاق لذلك يجب أن نكون + +269 +00:21:15,310 --> 00:21:21,130 +لدينا أو يجب أن نتعامل مع الهدف لكي يتعرف هذه + +270 +00:21:21,130 --> 00:21:28,430 +الرئيسين كيف سيكونوا محافظين لهذا السبب المرحلة + +271 +00:21:28,430 --> 00:21:35,320 +الرابعةهو التcommunication لكي نعرف ما هي الهدفين + +272 +00:21:35,320 --> 00:21:39,740 +التي كانوا فيها أو التي سيكونون فيها تجاربها. + +273 +00:21:39,960 --> 00:21:46,460 +بالطبع كيف نقوم بتجارب تجارب هذه الوظيفة أو + +274 +00:21:46,460 --> 00:21:56,780 +الوظيفة بمقارنة فقط مقارنة ما كان متوقع و ما هو + +275 +00:21:56,780 --> 00:22:02,050 +الحقيقيبالتالي نستطيع أن نقوم بالتقارير في تجارب + +276 +00:22:02,050 --> 00:22:08,030 +أي رئيس ثالث + +277 +00:22:08,030 --> 00:22:12,590 +فيز هو + +278 +00:22:12,590 --> 00:22:16,710 +الان مؤسسات يساعدوا الرئيسين في التحقق من تجارب + +279 +00:22:16,710 --> 00:22:21,760 +الميزانيةof course corrective after after + +280 +00:22:21,760 --> 00:22:25,440 +determining and investigating the deviations we + +281 +00:22:25,440 --> 00:22:30,100 +need to have corrective action in order to correct + +282 +00:22:30,100 --> 00:22:36,060 +the mistakes of these deviations which is the + +283 +00:22:36,060 --> 00:22:40,900 +feedback excellent therefore step number three is + +284 +00:22:40,900 --> 00:22:46,020 +one of the most important steps or phases in any + +285 +00:22:46,020 --> 00:22:52,170 +budget cycleImagine that we came up with this + +286 +00:22:52,170 --> 00:22:58,150 +excellent plan and we came up with excellent + +287 +00:22:58,150 --> 00:23:03,310 +procedures in order to perform this plan, in order + +288 +00:23:03,310 --> 00:23:09,470 +to achieve our objectivesأيضًا جئنا مع الرقم اللي + +289 +00:23:09,470 --> 00:23:14,070 +يتجاوز مع هذا البرنامج، لذلك برنامج الاجتماعي. ثم + +290 +00:23:14,070 --> 00:23:23,690 +بعد هذا البرنامج المزعج، بعد هذا، دعنا نقول + +291 +00:23:26,250 --> 00:23:31,470 +أو الاختصارات أو الاختصارات في الروحانية التي أخذت + +292 +00:23:31,470 --> 00:23:35,150 +الكثير من الوقت التي أخذت الكثير من التجارب في + +293 +00:23:35,150 --> 00:23:39,510 +التجارب نحن فقط نضع هذا الروحاني أو هذا البرنامج + +294 +00:23:39,510 --> 00:23:45,480 +في المرسل وننسى عنهtherefore what is the main + +295 +00:23:45,480 --> 00:23:48,700 +objective now or what is the benefit of this plan + +296 +00:23:48,700 --> 00:23:52,180 +yes we came up with the plan yes we came up with + +297 +00:23:52,180 --> 00:23:56,400 +the budget which was an excellent one but then we + +298 +00:23:56,400 --> 00:24:00,000 +did not follow up with this budget like for + +299 +00:24:00,000 --> 00:24:04,280 +instance on a personal level how many of you said + +300 +00:24:04,280 --> 00:24:08,420 +that in order to get an A for instance in some of + +301 +00:24:08,420 --> 00:24:11,520 +the courses I need to make a plan I need to make a + +302 +00:24:11,520 --> 00:24:17,910 +study planfor instance I need to prepare one hour + +303 +00:24:17,910 --> 00:24:23,680 +before the lectureI need to study two hours after + +304 +00:24:23,680 --> 00:24:27,740 +the lecture and before the exams I need to study + +305 +00:24:27,740 --> 00:24:32,840 +for instance before the exam by one month or by + +306 +00:24:32,840 --> 00:24:36,520 +one week and so on And then .. and then this + +307 +00:24:36,520 --> 00:24:40,360 +excellent plan was put in the drawer and never + +308 +00:24:40,360 --> 00:24:45,220 +looked on it again Therefore, what is the benefit + +309 +00:24:45,220 --> 00:24:49,240 +exactly of this plan?هل نستفيد من هذا البرنامج؟ + +310 +00:24:49,240 --> 00:24:52,820 +نعم، أتيت مع برنامج ممتاز، برنامج ممتاز إذا تم + +311 +00:24:52,820 --> 00:25:00,060 +تطبيقه، فعلى الأقل، سيعطيني فرصة لديه A، لكن بعد + +312 +00:25:00,060 --> 00:25:05,160 +تطبيق هذا البرنامج أو التطبيق مع هذا البرنامج، لم + +313 +00:25:05,160 --> 00:25:14,530 +يكن هناك تطبيقلم يكن هناك تحقيق على هذا الخطأ، لم + +314 +00:25:14,530 --> 00:25:19,130 +نتحقق في تطبيق هذا الخطأ، لهذا السبب كان هذا الخطأ + +315 +00:25:19,130 --> 00:25:25,590 +سيتنسىو لن يفيد بالكل الشخص اللي صنع هذا البرنامج. + +316 +00:25:25,710 --> 00:25:30,290 +نفس الشيء هنا مع الوضع. إذا قمنا بتجهيز برنامج، + +317 +00:25:30,290 --> 00:25:36,090 +برنامج ممتاز بواسطة برنامج ممتاز و لا نتبع هذا + +318 +00:25:36,090 --> 00:25:41,150 +البرنامج، لن يكون هناك أي فائقة على المؤسسة. لذلك، + +319 +00:25:41,150 --> 00:25:47,370 +يجب أن يكون هناكالفترة التي تبقى تحقق التخطيطات + +320 +00:25:47,370 --> 00:25:49,390 +التي تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى + +321 +00:25:49,390 --> 00:25:53,670 +تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى + +322 +00:25:53,670 --> 00:25:54,050 +تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى + +323 +00:25:54,050 --> 00:25:55,450 +تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى + +324 +00:25:55,450 --> 00:25:59,490 +تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى تتبقى + +325 +00:25:59,490 --> 00:26:10,550 +تتبقى تتبق + +326 +00:26:11,470 --> 00:26:16,150 +الان دعنا نذهب إلى المرحلة الرابعة التي هي آخر + +327 +00:26:16,150 --> 00:26:19,350 +مرحلة من أي عملية عملية عملية عملية عملية عملية + +328 +00:26:19,350 --> 00:26:22,710 +عملية عملية عملية عملية عملية عملية عملية عملية + +329 +00:26:22,710 --> 00:26:23,110 +عملية عملية عملية عملية عملية عملية عملية عملية + +330 +00:26:23,110 --> 00:26:23,230 +عملية عملية عملية عملية عملية عملية عملية عملية + +331 +00:26:23,230 --> 00:26:26,630 +عملية عملية عملية عملية عملية عملية عملية + +332 +00:26:26,630 --> 00:26:26,650 +عملية عملية عملية عملية عملية عملية عملية عملية + +333 +00:26:26,650 --> 00:26:26,650 +عملية عملية عملية عملية عملية عملية عملية عملية + +334 +00:26:26,650 --> 00:26:26,690 +عملية عملية عملية عملية عملية عملية عملية عملية + +335 +00:26:26,690 --> 00:26:40,450 +عملية عملية عملية عملية عمل + +336 +00:26:41,330 --> 00:26:44,270 +هم يعتمدون أيضًا على الواضحات التي تم تغييرها + +337 +00:26:44,270 --> 00:26:51,930 +لأنهم قموا بعمل مجلد لهذا العام في العام السابق + +338 +00:26:51,930 --> 00:26:55,650 +والآن يحتاجون أن يقوموا في هذا العام بعمل مجلد + +339 +00:26:55,650 --> 00:27:00,150 +لعام القادم، لذلك يحتاجون أن يعتمدوا بعد إدارة هذا + +340 +00:27:00,150 --> 00:27:03,770 +البرنامج، بعد إدارة هذا المجلد، ما هي إدارة السوق؟ + +341 +00:27:03,770 --> 00:27:08,990 +هل لدينا أي واضحات تغييرها؟ أو هل الواضحات نفسها + +342 +00:27:08,990 --> 00:27:14,080 +كالعام السابق؟and their own experiences own + +343 +00:27:14,080 --> 00:27:17,080 +experiences according to what according to the + +344 +00:27:17,080 --> 00:27:19,620 +implementation of the plan maybe we had a problem + +345 +00:27:19,620 --> 00:27:22,740 +in the plan maybe we had a problem in the budget + +346 +00:27:22,740 --> 00:27:25,880 +itself therefore we need to consider our + +347 +00:27:25,880 --> 00:27:31,000 +experiences after implementing the plan that was + +348 +00:27:31,000 --> 00:27:35,560 +done or was performed in the previous year as + +349 +00:27:35,560 --> 00:27:39,400 +plans are laid for the next budget period next + +350 +00:27:39,400 --> 00:27:48,360 +budgetولذلك كلمة ongoing budget process التي يسمى + +351 +00:27:48,360 --> 00:27:54,980 +بكثير من الشخصيات أو كثير من الكتب يسموها budget + +352 +00:27:54,980 --> 00:27:55,740 +cycle + +353 +00:28:01,290 --> 00:28:05,210 +Why do we call it a cycle? Because it is a loop, a + +354 +00:28:05,210 --> 00:28:08,970 +continuous budgeting process or an ongoing budget + +355 +00:28:08,970 --> 00:28:14,680 +process. It does not endنعمل أو دعنا نقول أتعامل + +356 +00:28:14,680 --> 00:28:21,880 +مع عقد و بعدها نعمل عقد نعمل عقد نعمل عقد نعمل عقد + +357 +00:28:21,880 --> 00:28:22,680 +نعمل عقد نعمل عقد نعمل عقد نعمل عقد نعمل عقد نعمل + +358 +00:28:22,680 --> 00:28:23,220 +عقد نعمل عقد نعمل عقد نعمل عقد نعمل عقد نعمل عقد + +359 +00:28:23,220 --> 00:28:23,540 +نعمل عقد نعمل عقد نعمل عقد نعمل عقد نعمل عقد نعمل + +360 +00:28:23,540 --> 00:28:23,600 +عقد نعمل عقد نعمل عقد نعمل عقد نعمل عقد نعمل عقد + +361 +00:28:23,600 --> 00:28:23,800 +نعمل عقد نعمل عقد نعمل عقد نعمل عقد نعمل عقد نعمل + +362 +00:28:23,800 --> 00:28:28,780 +عقد نعمل عقد نعمل عقد نعمل عقد نعمل عقد نعمل عقد + +363 +00:28:28,780 --> 00:28:39,500 +نعمل عقد نعمل عقد نعمل عقد + +364 +00:28:39,500 --> 00:28:46,560 +نعمل عطبعا أريد أن تتذكر هذه المرحلة، المرحلة + +365 +00:28:46,560 --> 00:28:50,980 +الثالثة، لأن هذه المرحلة تتعامل بشكل كام بشكل كام + +366 +00:28:50,980 --> 00:28:51,520 +بشكل كام بشكل كام بشكل كام بشكل كام بشكل كام بشكل + +367 +00:28:51,520 --> 00:28:52,660 +كام بشكل كام بشكل كام بشكل كام بشكل كام بشكل كام + +368 +00:28:52,660 --> 00:28:54,020 +بشكل كام بشكل كام بشكل كام بشكل كام بشكل كام بشكل + +369 +00:28:54,020 --> 00:28:54,020 +كام بشكل كام بشكل كام بشكل كام بشكل كام بشكل كام + +370 +00:28:54,020 --> 00:28:55,500 +بشكل كام بشكل كام بشكل كام بشكل كام بشكل كام بشكل + +371 +00:28:55,500 --> 00:29:03,680 +كام بشكل كام بشكل كام بشكل كام بشكل كام بشكل كام + +372 +00:29:03,680 --> 00:29:14,620 +بشكل كام بشكل كif we have a budget plan and we + +373 +00:29:14,620 --> 00:29:17,420 +didn't go through and then we have a success we + +374 +00:29:17,420 --> 00:29:20,960 +must don't present that budget for this success if + +375 +00:29:20,960 --> 00:29:24,580 +we performed a plan or came up with a plan and we + +376 +00:29:24,580 --> 00:29:27,860 +did not implement that plan yes and then we by + +377 +00:29:27,860 --> 00:29:29,980 +coincidence coincidence + +378 +00:29:33,410 --> 00:29:36,230 +of course of course the credit does not go to this + +379 +00:29:36,230 --> 00:29:38,890 +plan because we did not implement this plan we did + +380 +00:29:38,890 --> 00:29:42,470 +not go through with this plan we did not follow up + +381 +00:29:42,470 --> 00:29:44,970 +with this plan therefore of course the credit does + +382 +00:29:44,970 --> 00:29:47,570 +not go to this to this plan or to this budget + +383 +00:29:47,570 --> 00:29:56,470 +excellent now let us take the advantages of having + +384 +00:29:56,470 --> 00:29:59,950 +a budget what do you think the advantages of + +385 +00:29:59,950 --> 00:30:01,870 +performing a budget + +386 +00:30:11,700 --> 00:30:20,040 +ماذا تعتقد؟ إذا لم نأتي بـ Budget، هل سيكون هذا + +387 +00:30:20,040 --> 00:30:26,740 +مشكلة للمؤسسة أو لأي مؤسسة إذا لم نصنع Budget أو + +388 +00:30:26,740 --> 00:30:32,220 +لم نصنع خطة للمستقبل، فسيكون مشكلة. إذا ما هي + +389 +00:30:32,220 --> 00:30:38,100 +أفضلات تعمل أو تصنع Budget أو لديها عملية Budget + +390 +00:30:38,100 --> 00:30:39,900 +في مؤسسة؟ + +391 +00:30:53,280 --> 00:30:58,180 +excellent you can know how badly or good that we + +392 +00:30:58,180 --> 00:31:03,500 +are performers and if we are in the right track to + +393 +00:31:03,500 --> 00:31:08,820 +reach our goal or we are inthe opposite direction + +394 +00:31:08,820 --> 00:31:11,260 +of our goal excellent excellent excellent what + +395 +00:31:11,260 --> 00:31:15,300 +else? multiple managers and individuals working + +396 +00:31:15,300 --> 00:31:19,500 +together excellent therefore some of the + +397 +00:31:19,500 --> 00:31:23,780 +advantages of having a budget first of all is the + +398 +00:31:23,780 --> 00:31:27,820 +coordination and communication as we said in the + +399 +00:31:27,820 --> 00:31:32,470 +preparation phase of any budgetنحتاج أن نجعل + +400 +00:31:32,470 --> 00:31:36,590 +الجميع يشاركوا في تجارب التجارب أو في هذا البرنامج + +401 +00:31:36,590 --> 00:31:43,770 +التجاربي، صحيح؟ لذلك، هذا طريقة ممتازة للتعامل، + +402 +00:31:43,770 --> 00:31:48,330 +وهي طريقة ممتازة للتواصل بين الاتصالات المختلفة + +403 +00:31:48,330 --> 00:31:53,090 +لأن كما قلنا قبل أن في تجارب تجارب تجارب التجارب، + +404 +00:31:53,090 --> 00:32:00,350 +يتعامل المديرين المسؤولين عن أهم أهدافهمأسلوبهم + +405 +00:32:00,350 --> 00:32:07,010 +الرئيسيين على الرئيس الأسفل فالرئيس الأسفل باعتبار + +406 +00:32:07,010 --> 00:32:11,410 +هذه الروايات باعتبار هذه الروايات باعتبار هذه + +407 +00:32:11,410 --> 00:32:18,170 +الروايات الرئيسية ست .. دعنا نقول تحرر اهدافهم + +408 +00:32:18,170 --> 00:32:24,930 +الداخلية أو المدارسية التي ست + +409 +00:32:26,830 --> 00:32:31,090 +إذا تم تطبيقها أو إذا تم تطبيقها، فسيصلح هذه + +410 +00:32:31,090 --> 00:32:34,290 +الأهداف الأساسية أو سيصلح هذه الهدفات الأساسية + +411 +00:32:34,290 --> 00:32:39,670 +للتواصل الأساسي أو التواصل الأساسي. لذلك كما + +412 +00:32:39,670 --> 00:32:47,220 +نستطيع أن نرى، هذه المشاركة من كل مدينة ستجعلوهو + +413 +00:32:47,220 --> 00:32:53,200 +طريقة عظيمة للتعامل لأن المديرين يتعاملون مع أهم + +414 +00:32:53,200 --> 00:32:58,380 +مديرهم ومديرهم يتعاملون مع أهم مديرهم ومديرهم + +415 +00:32:58,380 --> 00:33:00,540 +يتعاملون مع أهم مديرهم ومديرهم يتعاملون مع أهم + +416 +00:33:00,540 --> 00:33:02,900 +مديرهم ومديرهم يتعاملون مع أهم مديرهم ومديرهم + +417 +00:33:02,900 --> 00:33:03,640 +يتعاملون مع أهم مديرهم ومديرهم يتعاملون مع أهم + +418 +00:33:03,640 --> 00:33:04,100 +مديرهم ومديرهم يتعاملون مع أهم مديرهم ومديرهم + +419 +00:33:04,100 --> 00:33:06,740 +يتعاملون مع أهم مديرهم ومديرهم يتعاملون مع أهم + +420 +00:33:06,740 --> 00:33:10,400 +مديرهم ومديرهم يتعاملون مع أهم مديرهم ومديرهم + +421 +00:33:10,400 --> 00:33:15,320 +يتعاملالقانون الخاص بالشراء والصناعة والمصادرة + +422 +00:33:15,320 --> 00:33:21,280 +والمصادرة والمصادرة والمصادرة والمصادرة والمصادرة + +423 +00:33:21,280 --> 00:33:26,520 +والمصادرة والمصادرة والمصادرة والمصادرة والمصادرة + +424 +00:33:26,520 --> 00:33:28,420 +والمصادرة والمصادرة والمصادرة والمصادرة والمصادرة + +425 +00:33:28,420 --> 00:33:28,540 +والمصادرة والمصادرة والمصادرة والمصادرة والمصادرة + +426 +00:33:28,540 --> 00:33:28,540 +والمصادرة والمصادرة والمصادرة والمصادرة والمصادرة + +427 +00:33:28,540 --> 00:33:28,540 +والمصادرة والمصادرة والمصادرة والمصادرة والمصادرة + +428 +00:33:28,540 --> 00:33:28,540 +والمصادرة والمصادرة والمصادرة والمصادرة والمصادرة + +429 +00:33:28,540 --> 00:33:32,260 +والمصادرة والمصادرة والمصادرة والمصادرة والمصادرة + +430 +00:33:32,260 --> 00:33:42,520 +والمصادرة والبإمكانها تشكيل أهداف جميع هذه الشركات + +431 +00:33:42,520 --> 00:33:48,440 +لتحقيق أهداف أساسية ومهارات أساسية للشركة، لذلك هي + +432 +00:33:48,440 --> 00:33:54,180 +مهارة جميلة للتشكيل ومهارة جميلة للتواصل بين + +433 +00:33:54,180 --> 00:33:59,500 +المجلدات أو الشركات المختلفة في الشركةNow the + +434 +00:33:59,500 --> 00:34:03,160 +second advantage as we just said it motivates + +435 +00:34:03,160 --> 00:34:06,720 +managers and of course other employees if these + +436 +00:34:06,720 --> 00:34:11,240 +managers or these low level managers and low level + +437 +00:34:11,240 --> 00:34:17,740 +employeeshad a say in coming up with the budget + +438 +00:34:17,740 --> 00:34:22,960 +had a say in let us say coming up with the plan + +439 +00:34:22,960 --> 00:34:27,800 +therefore they are motivated to make this plan + +440 +00:34:27,800 --> 00:34:32,320 +work they are motivated to do their best in order + +441 +00:34:32,320 --> 00:34:37,240 +to let us say achieve the objectives that they + +442 +00:34:37,240 --> 00:34:44,420 +came up withوهو طريقة جميلة للمديرين وطبعا أشخاص + +443 +00:34:44,420 --> 00:34:54,350 +أخرينالثالث وهو واحد من افضلات أهم من استخدام أي + +444 +00:34:54,350 --> 00:35:01,570 +مجلد هو طريقة لتحكم الواجهة بالإدارة هي طريقة يمكن + +445 +00:35:01,570 --> 00:35:06,810 +استخدامها لتحقق الواجهة بالإدارة وهو بالطبع يعود + +446 +00:35:06,810 --> 00:35:10,630 +مرة أخرى لمотивات الموظفين والموظفين لأن إذا كان + +447 +00:35:10,630 --> 00:35:15,770 +أي موظف أو أي موظفwould not feel that he is + +448 +00:35:15,770 --> 00:35:21,010 +evaluated constantly he would not care for + +449 +00:35:21,010 --> 00:35:25,290 +instance if the production manager is not + +450 +00:35:25,290 --> 00:35:28,250 +evaluated or he does not feel that he is evaluated + +451 +00:35:28,250 --> 00:35:33,850 +if he did a great jobيعني there will be no bonuses + +452 +00:35:33,850 --> 00:35:37,310 +for instance if he did a terrible job there will + +453 +00:35:37,310 --> 00:35:41,330 +be no repercussions for instance therefore this + +454 +00:35:41,330 --> 00:35:44,170 +manager would not care about the efficiencies of + +455 +00:35:44,170 --> 00:35:46,650 +the marketing or sorry of the manufacturing + +456 +00:35:46,650 --> 00:35:51,390 +department if .. if he had high efficiency or low + +457 +00:35:51,390 --> 00:35:53,630 +efficiency it .. it would not matter to him + +458 +00:35:53,630 --> 00:35:57,770 +therefore we need to evaluate performance in order + +459 +00:35:57,770 --> 00:36:03,310 +to motivate managersلذلك كيف نقدر نقوم بتحسين + +460 +00:36:03,310 --> 00:36:08,290 +التجارة كيف نقدر نقوم بتحسين التجارة قبل أن نقوم + +461 +00:36:08,290 --> 00:36:16,690 +بتحسين التجارة نحتاج أولا نحتاج نتكلم عن المهارات + +462 +00:36:16,690 --> 00:36:22,830 +نحتاج نتكلم عن المعاملات نحتاج نتكلم عن المهارات + +463 +00:36:22,830 --> 00:36:24,110 +نحتاج نتكلم عن المهارات نحتاج نتكلم عن المهارات + +464 +00:36:24,110 --> 00:36:25,370 +نحتاج نتكلم عن المهارات نحتاج نتكلم عن المهارات + +465 +00:36:25,370 --> 00:36:26,930 +نحتاج نتكلم عن المهارات نحتاج نتكلم عن المهارات + +466 +00:36:26,930 --> 00:36:29,630 +نحتاج نتكلم عن المهارات نحتاج نتكلم عن المهارات + +467 +00:36:29,630 --> 00:36:32,440 +نحتاج نتkwe need to evaluate the performance + +468 +00:36:32,440 --> 00:36:35,980 +according to these standards we need to evaluate + +469 +00:36:35,980 --> 00:36:40,340 +the performance by actually comparing the actual + +470 +00:36:40,340 --> 00:36:44,260 +results and the anticipated results between the + +471 +00:36:44,260 --> 00:36:47,800 +actual results and the budgeted results between + +472 +00:36:47,800 --> 00:36:52,060 +the what really has happened and what should + +473 +00:36:52,060 --> 00:36:57,250 +happen or what should have happenedThis is the + +474 +00:36:57,250 --> 00:37:01,790 +performance evaluation and one excellent tool in + +475 +00:37:01,790 --> 00:37:05,110 +order to evaluate the performance is something + +476 +00:37:05,110 --> 00:37:12,270 +called variance analysis Therefore this tool of + +477 +00:37:12,270 --> 00:37:16,470 +variance analysis could not be done, we could not + +478 +00:37:16,470 --> 00:37:21,090 +have something called variance analysis unless we + +479 +00:37:21,090 --> 00:37:27,300 +have something called a budgetبالنسبة للمجال نحن + +480 +00:37:27,300 --> 00:37:33,580 +سنحصل على عملية تحويل تحويل تحويل تحويل تحويل + +481 +00:37:33,580 --> 00:37:35,680 +تحويل تحويل تحويل تحويل تحويل تحويل تحويل تحويل + +482 +00:37:35,680 --> 00:37:35,900 +تحويل تحويل تحويل تحويل تحويل تحويل تحويل تحويل + +483 +00:37:35,900 --> 00:37:35,900 +تحويل تحويل تحويل تحويل تحويل تحويل تحويل تحويل + +484 +00:37:35,900 --> 00:37:41,120 +تحويل تحويل تحويل تحويل تحويل تحويل تحويل تحويل + +485 +00:37:41,120 --> 00:37:42,660 +تحويل تحويل تحويل تحويل تحويل تحويل تحويل تحويل + +486 +00:37:42,660 --> 00:37:49,760 +تحويل تحويل تحويل تحويل تحويل تحويل + +487 +00:37:51,810 --> 00:37:55,150 +وهو الاناليز الاناليز الاناليز الاناليز الاناليز + +488 +00:37:55,150 --> 00:37:56,310 +الاناليز الاناليز الاناليز الاناليز الاناليز + +489 +00:37:56,310 --> 00:37:57,550 +الاناليز الاناليز الاناليز الاناليز الاناليز + +490 +00:37:57,550 --> 00:38:02,090 +الاناليز الاناليز الاناليز الاناليز الاناليز + +491 +00:38:02,090 --> 00:38:02,150 +الاناليز الاناليز الاناليز الاناليز الاناليز + +492 +00:38:02,150 --> 00:38:05,330 +الاناليز الاناليز الاناليز الاناليز الاناليز + +493 +00:38:05,330 --> 00:38:05,350 +الاناليز الاناليز الاناليز الاناليز الاناليز + +494 +00:38:05,350 --> 00:38:05,350 +الاناليز الاناليز الاناليز الاناليز الاناليز + +495 +00:38:05,350 --> 00:38:09,050 +الاناليز + +496 +00:38:09,050 --> 00:38:17,590 +الاناليز الاناليز الاناليز ال + +497 +00:38:25,260 --> 00:38:28,520 +excellent it is the comparison the variance is the + +498 +00:38:28,520 --> 00:38:31,720 +comparison or the difference between the actual + +499 +00:38:31,720 --> 00:38:35,420 +and the expected as we can see here the difference + +500 +00:38:35,420 --> 00:38:38,440 +between the actual and the expected between the + +501 +00:38:38,440 --> 00:38:44,620 +actual and as we just said the budgetedهذا ما يسمى + +502 +00:38:44,620 --> 00:38:46,840 +كـ Variance، لذلك، ماذا أعنيه بـ Variance + +503 +00:38:46,840 --> 00:38:50,820 +Analysis؟ الـ Variance Analysis هو أولاً في الواضح + +504 +00:38:50,820 --> 00:39:02,040 +أنه يتأكد من هذه الـ Variance و + +505 +00:39:02,040 --> 00:39:06,820 +بعد أن يتأكد من هذه الـ Variance، يجب أن نفسر + +506 +00:39:12,020 --> 00:39:16,880 +this variance this this is what we mean by the + +507 +00:39:16,880 --> 00:39:24,000 +term variance analysis any questions of + +508 +00:39:24,000 --> 00:39:28,320 +course as + +509 +00:39:28,320 --> 00:39:35,700 +we just said variance analysis could be used in + +510 +00:39:35,700 --> 00:39:39,760 +something called performance evaluation we just + +511 +00:39:39,760 --> 00:39:43,890 +said that and we covered thatأخر شيء يمكن أن يكون + +512 +00:39:43,890 --> 00:39:50,750 +استخدامه أو دعنا نقول أن افضل استخدام الاناليز + +513 +00:39:50,750 --> 00:39:54,430 +الوارد هو شيء يسمى الانتجار باستخدام الانتجار + +514 +00:39:54,430 --> 00:39:58,210 +باستخدام الانتجار It enables managers to manage + +515 +00:39:58,210 --> 00:40:03,290 +the organization by exception What do you mean by + +516 +00:40:03,290 --> 00:40:05,510 +this term management by exception + +517 +00:40:08,040 --> 00:40:10,540 +first of all do you think that managers have a lot + +518 +00:40:10,540 --> 00:40:14,740 +of free time؟ that they only just sit there in + +519 +00:40:14,740 --> 00:40:18,120 +their offices drinking coffee؟ of course some .. + +520 +00:40:18,120 --> 00:40:21,820 +some of .. of the managers are but this is not the + +521 +00:40:21,820 --> 00:40:25,220 +case in .. in a competitive market therefore do + +522 +00:40:25,220 --> 00:40:28,340 +you think in a competitive market a manager just + +523 +00:40:28,340 --> 00:40:36,320 +sits on his desk and do nothing؟therefore time for + +524 +00:40:36,320 --> 00:40:41,520 +any manager is a crucial factor correct therefore + +525 +00:40:41,520 --> 00:40:46,840 +we need to make this manager concentrate on the + +526 +00:40:46,840 --> 00:40:50,540 +things that needs to be concentrated on therefore + +527 +00:40:50,540 --> 00:40:56,510 +the managerneed not to concentrate on all the + +528 +00:40:56,510 --> 00:40:59,610 +aspects of the organization of course he also + +529 +00:40:59,610 --> 00:41:04,830 +could not concentrate on all the aspects or all + +530 +00:41:04,830 --> 00:41:08,410 +the procedures within the organization or within + +531 +00:41:08,410 --> 00:41:13,390 +his department therefore we need to implement + +532 +00:41:13,390 --> 00:41:17,570 +something called management by exceptionIf he does + +533 +00:41:17,570 --> 00:41:21,310 +not have the time to concentrate on all the + +534 +00:41:21,310 --> 00:41:26,410 +procedures therefore we need him to concentrate on + +535 +00:41:27,710 --> 00:41:31,890 +the things or the procedures that needs to be + +536 +00:41:31,890 --> 00:41:35,010 +concentrated on therefore the management by + +537 +00:41:35,010 --> 00:41:39,310 +exception is the practice of focusing attention on + +538 +00:41:39,310 --> 00:41:44,430 +areas that needs to be that needs to be + +539 +00:41:44,430 --> 00:41:48,090 +concentrated on or focused upon what are these + +540 +00:41:48,090 --> 00:41:55,230 +areas that are not operating as expected therefore + +541 +00:41:55,230 --> 00:41:59,490 +any managerin order to utilize his time + +542 +00:41:59,490 --> 00:42:04,850 +efficiently would only concentrate on the + +543 +00:42:04,850 --> 00:42:09,190 +procedures, on the operating areas that are not + +544 +00:42:09,190 --> 00:42:13,130 +functioning correctly, that are not functioning + +545 +00:42:13,130 --> 00:42:18,610 +within the budget, that are not functioning as + +546 +00:42:18,610 --> 00:42:19,370 +expected + +547 +00:42:22,500 --> 00:42:27,080 +على سبيل المثال، دعنا نقول أننا أتينا مع الوضع و + +548 +00:42:27,080 --> 00:42:32,700 +الوضع يقول أن المواد المباشرة، على سبيل المثال، 60 + +549 +00:42:32,700 --> 00:42:43,180 +$ في جمعية و بعد ذلك، باعتبار المواد المباشرة + +550 +00:42:43,180 --> 00:42:52,850 +الواقعية، لم يكن 60$، بل 75$مع أن العمل الواضح هو + +551 +00:42:52,850 --> 00:43:00,230 +ما يتوقعه المصمم المصمم الواضح هو ما يتوقعه المصمم + +552 +00:43:00,230 --> 00:43:01,790 +المخصص المخصص المخصص المخصص المخصص المخصص المخصص + +553 +00:43:01,790 --> 00:43:02,590 +المخصص المخصص المخصص المخصص المخصص المخصص المخصص + +554 +00:43:02,590 --> 00:43:02,590 +المخصص المخصص المخصص المخصص المخصص المخصص المخصص + +555 +00:43:02,590 --> 00:43:03,770 +المخصص المخصص المخصص المخصص المخصص المخصص المخصص + +556 +00:43:03,770 --> 00:43:03,950 +المخصص المخصص المخصص المخصص المخصص المخصص المخصص + +557 +00:43:03,950 --> 00:43:06,350 +المخصص المخصص المخصص المخصص المخصص المخصص المخصص + +558 +00:43:06,350 --> 00:43:11,470 +المخصص المخصص + +559 +00:43:11,470 --> 00:43:16,610 +المخصص المخصص + +560 +00:43:18,290 --> 00:43:22,270 +هم يعملون باستخدام القيامة وباستخدام الخطة، لذا + +561 +00:43:22,270 --> 00:43:26,050 +لماذا نحتاج أن نركز على هذه الأعمال؟ لسنا نحتاج أن + +562 +00:43:26,050 --> 00:43:29,690 +نركز على هذه الأعمال، على سبيل المثال، العمل + +563 +00:43:29,690 --> 00:43:33,210 +المصطلح الوطني أيضًا باستخدام القيامة وباستخدام + +564 +00:43:33,210 --> 00:43:38,780 +الخطة، لذلك نحتاجولا تركز على أو تركز على هذه + +565 +00:43:38,780 --> 00:43:42,740 +المنطقة، ولكن المشكلة موجودة فقط في المواد + +566 +00:43:42,740 --> 00:43:47,220 +الواضحة، لذلك إذا استخدم أو استخدم الرئيس الرئيسي + +567 +00:43:47,220 --> 00:43:58,080 +تركز فقط على هذه المنطقةأو يركز على مواصلة الواقع + +568 +00:43:58,080 --> 00:44:03,800 +ويسأل ال .. ال .. بالطبع الرئيس المشترك على سبيل + +569 +00:44:03,800 --> 00:44:08,440 +المثال لماذا لدينا هذه التغييرات؟ لماذا ن .. او + +570 +00:44:08,440 --> 00:44:13,700 +لماذا تكلفة مواقع الواقع أعلى من المتوقع؟ لذلك + +571 +00:44:13,700 --> 00:44:17,860 +فالركز الوحيد هنا سيكون على مواقع الواقع وليس كل + +572 +00:44:17,860 --> 00:44:21,300 +مواقع أو مواقع مختلفة داخل المؤسسة. + +573 +00:44:29,670 --> 00:44:34,330 +أنا لم أفهم + +574 +00:44:34,330 --> 00:44:43,030 +ما كنت تقوله + +575 +00:44:43,410 --> 00:44:45,810 +when planning and controlling doesn't .. the + +576 +00:44:45,810 --> 00:44:48,890 +actual let us say when we have a variance + +577 +00:44:48,890 --> 00:44:54,710 +excellent excellent therefore therefore we are + +578 +00:44:54,710 --> 00:44:59,010 +going to manage we are going to focus upon only + +579 +00:44:59,010 --> 00:45:03,270 +the areas that we have variances inبالطبع ليس كل + +580 +00:45:03,270 --> 00:45:08,730 +التغييرات التي سنرى في هذه + +581 +00:45:08,730 --> 00:45:14,450 +القصة إن شاء الله ولكن حتى الآن أي تغيير أو أي + +582 +00:45:14,450 --> 00:45:18,370 +تغيير تتعامل معه سيسمح لرئيسي أن يستخدموا أو + +583 +00:45:18,370 --> 00:45:23,710 +يستخدموا التعامل باستخداممفهوم؟ لذلك، ماذا تعني من + +584 +00:45:23,710 --> 00:45:25,430 +الهدف من الهدف من الهدف من الهدف من الهدف من الهدف + +585 +00:45:25,430 --> 00:45:26,050 +من الهدف من الهدف من الهدف من الهدف من الهدف من + +586 +00:45:26,050 --> 00:45:28,870 +الهدف من الهدف من الهدف من الهدف من الهدف من الهدف + +587 +00:45:28,870 --> 00:45:29,710 +من الهدف من الهدف من الهدف من الهدف من الهدف من + +588 +00:45:29,710 --> 00:45:32,710 +الهدف من الهدف من الهدف من الهدف من الهدف من الهدف + +589 +00:45:32,710 --> 00:45:33,150 +من الهدف من الهدف من الهدف من الهدف من الهدف من + +590 +00:45:33,150 --> 00:45:35,570 +الهدف من الهدف من الهدف من الهدف من الهدف من الهدف + +591 +00:45:35,570 --> 00:45:44,390 +من الهدف من الهدف من الهدف + +592 +00:45:44,530 --> 00:45:48,430 +ولم يركز على العمل الواضح بالطبع ولم يركز على + +593 +00:45:48,430 --> 00:45:53,010 +الميزة أو عملية التصنيع المبقى لأنهم كانوا يعملون + +594 +00:45:53,010 --> 00:45:56,670 +باستخدام الخطة وكانوا يعملون باستخدام الميزة ولكن + +595 +00:45:56,670 --> 00:46:00,110 +المشكلة كانت أن الميزة كانت موجودة فقط في المواد + +596 +00:46:00,110 --> 00:46:05,130 +الواضحة، لذلك مواجهة المديرين كانت على أو على + +597 +00:46:05,130 --> 00:46:09,890 +المواد الواضحة أو المنطقة التي لم تكن تعمل بميزة + +598 +00:46:09,890 --> 00:46:12,850 +أو كما كانت تتوقع هل هناك أسئلة؟ + +599 +00:46:21,300 --> 00:46:25,820 +of course there is an example of web company in + +600 +00:46:25,820 --> 00:46:26,460 +your books + +601 +00:46:34,790 --> 00:46:40,290 +المثال هو مثلًا، تعتبر شركة Web مؤكدة أنها تصنع و + +602 +00:46:40,290 --> 00:46:46,570 +تسلي جاكتين، الجاكتين يتطلبون تطوير و عملية عملية + +603 +00:46:46,570 --> 00:46:46,590 +عملية عملية عملية عملية عملية عملية عملية عملية + +604 +00:46:46,590 --> 00:46:46,590 +عملية عملية عملية عملية عملية عملية عملية عملية + +605 +00:46:46,590 --> 00:46:46,850 +عملية عملية عملية عملية عملية عملية عملية عملية + +606 +00:46:46,850 --> 00:46:49,230 +عملية عملية عملية عملية عملية عملية عملية عملية + +607 +00:46:49,230 --> 00:46:49,830 +عملية عملية عملية عملية عملية عملية عملية عملية + +608 +00:46:49,830 --> 00:46:49,830 +عملية عملية عملية عملية عملية عملية عملية عملية + +609 +00:46:49,830 --> 00:46:55,520 +عملية عملية عملية عملية عملية عملية عملية عببساطة، + +610 +00:46:55,520 --> 00:47:00,600 +نعتمد على أن فرق Web فقط في ميزة التصنيع، وهذا + +611 +00:47:00,600 --> 00:47:04,800 +يعني أن Web لا يتجارب أي فرق ماركتينج أو ماركتينج + +612 +00:47:04,800 --> 00:47:06,020 +أو ماركتينج أو ماركتينج أو ماركتينج أو ماركتينج أو + +613 +00:47:06,020 --> 00:47:06,420 +ماركتينج أو ماركتينج أو ماركتينج أو ماركتينج أو + +614 +00:47:06,420 --> 00:47:06,620 +ماركتينج أو ماركتينج أو ماركتينج أو ماركتينج أو + +615 +00:47:06,620 --> 00:47:09,840 +ماركتينج أو ماركتينج أو ماركتينج أو ماركتينج أو + +616 +00:47:09,840 --> 00:47:11,020 +ماركتينج أو ماركتينج أو ماركتينج أو ماركتينج أو + +617 +00:47:11,020 --> 00:47:16,900 +ماركتينج أو ماركتينج أو ماركتينج أو ماركتين + +618 +00:47:18,360 --> 00:47:22,500 +بالطبع، باعتبار هذا الوضع، نعني أننا لا نحتاج + +619 +00:47:22,500 --> 00:47:27,280 +لبداية تجارب المواد العامة و لا نحتاج لختمة تجارب + +620 +00:47:27,280 --> 00:47:30,760 +المواد العامة و لا نحتاج لبداية أو ختمة تجارب + +621 +00:47:30,760 --> 00:47:37,620 +العمل و لا نحتاج لبداية أو ختمة تجارب المواد + +622 +00:47:37,620 --> 00:47:42,830 +العامةthis is according of course this makes it a + +623 +00:47:42,830 --> 00:47:46,510 +lot easier for us in our presentation of course as + +624 +00:47:46,510 --> 00:47:50,650 +we are going to see along the way we are going to + +625 +00:47:50,650 --> 00:47:54,110 +relax some of these assumptions and see how will + +626 +00:47:54,110 --> 00:48:02,090 +it affect our results now according to the example + +627 +00:48:03,650 --> 00:48:09,650 +وقد أخبرنا بأن شركة web لديها ثلاث أشكال مختلفة من + +628 +00:48:09,650 --> 00:48:12,790 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +629 +00:48:12,790 --> 00:48:26,810 +تجارب تجارب تجارب تجارب تجارب تجارب + +630 +00:48:27,270 --> 00:48:34,070 +هذه هي المساعدات التجارية في شركة ويب + +631 +00:48:37,130 --> 00:48:41,710 +المثال يظهر هنا بأن عدد المجموعات التي تم تصنيفها + +632 +00:48:41,710 --> 00:48:43,470 +هي عدد المجموعات التي تم تصنيفها هي عدد المجموعات + +633 +00:48:43,470 --> 00:48:43,470 +التي تم تصنيفها هي عدد المجموعات التي تم تصنيفها + +634 +00:48:43,470 --> 00:48:44,810 +هي عدد المجموعات التي تم تصنيفها هي عدد المجموعات + +635 +00:48:44,810 --> 00:48:47,010 +التي تم تصنيفها هي عدد المجموعات التي تم تصنيفها + +636 +00:48:47,010 --> 00:48:51,230 +هي عدد المجموعات التي تم تصنيفها هي عدد المجموعات + +637 +00:48:51,230 --> 00:48:52,710 +التي تم تصنيفها هي عدد المجموعات التي تم تصنيفها + +638 +00:48:52,710 --> 00:48:53,690 +هي عدد المجموعات التي تم تصنيفها هي عدد المجموعات + +639 +00:48:53,690 --> 00:48:57,090 +التي تم تصنيفها هي عدد المجموعات التي تم تصنيفها + +640 +00:48:57,090 --> 00:49:02,310 +هي عدد + +641 +00:49:02,310 --> 00:49:07,770 +المجby which the relationship between the coast + +642 +00:49:07,770 --> 00:49:14,490 +and the coast driver standsإذا كنا نتحدث عن أي رقم + +643 +00:49:14,490 --> 00:49:19,630 +ليس داخل المنطقة المرتبطة، لذلك مصطلح الـ Variable + +644 +00:49:19,630 --> 00:49:25,630 +Expenses أو علاقاتنا مع .. أو علاقاتنا بين المسافر + +645 +00:49:25,630 --> 00:49:35,130 +والمسافر نفسه ستتغير أو لن تبقى كما هي بالطبع بسبب + +646 +00:49:35,130 --> 00:49:38,370 +هذا، سنكمل إن شاء الله في الوقت المقبل، بسبب هذا، + +647 +00:49:40,040 --> 00:49:43,520 +for today thank you for listening + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/L2YK2GiCf-E.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/L2YK2GiCf-E.srt new file mode 100644 index 0000000000000000000000000000000000000000..6a398443625b5fd414ff9ababe06f647419aba4c --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/L2YK2GiCf-E.srt @@ -0,0 +1,2246 @@ +1 +00:00:20,650 --> 00:00:23,750 +Hello everyone, today, inshallah, we are going to + +2 +00:00:23,750 --> 00:00:27,150 +continue from where we stopped last time in the + +3 +00:00:27,150 --> 00:00:30,570 +course. In the previous lectures, we started our + +4 +00:00:30,570 --> 00:00:34,430 +discussion on + +5 +00:00:34,430 --> 00:00:38,030 +the title, or discussing the title: process costing. + +6 +00:00:38,030 --> 00:00:42,130 +of course قمنا بتقسيم محادثتنا إلى ثلاث حالات + +7 +00:00:42,130 --> 00:00:47,350 +مختلفة، الحالة الأولى بدون أي عملية تبدأ فيها، + +8 +00:00:47,350 --> 00:00:50,290 +عملية تبدأ أو تنتهي فيها. عملية تبدأ، وقمنا بقول + +9 +00:00:50,290 --> 00:00:53,830 +أنها عملية تقسيم بسيطة، تقسيم مجموعات + +10 +00:00:53,830 --> 00:00:58,560 +العمليات إلى مجموعات عاملة. القضية الثانية كانت + +11 +00:00:58,560 --> 00:01:05,360 +أكثر صعوبة أو أكثر صعوبة. القضية الثالثة، أو القضية + +12 +00:01:05,360 --> 00:01:09,440 +الثانية، أو القضية الثانية كانت من عملية صناعة + +13 +00:01:09,440 --> 00:01:13,700 +ليس لديها بداية اكتشاف، ولكن لديها اكتشاف + +14 +00:01:13,700 --> 00:01:16,900 +نهائي. وقلنا إن إذا كان لدينا اكتشاف نهائي، يجب أن + +15 +00:01:16,900 --> 00:01:22,210 +نستخدم البرنامج الخمس خطوات. وبعد ذلك قمنا بإيقاف + +16 +00:01:22,210 --> 00:01:24,350 +حالة رقم ثلاثة. + +17 +00:01:24,350 --> 00:01:24,950 +حالة رقم ثلاثة + +18 +00:01:24,950 --> 00:01:25,570 +حالة رقم ثلاثة + +19 +00:01:25,570 --> 00:01:27,350 +حالة رقم ثلاثة + +20 +00:01:27,350 --> 00:01:31,010 +حالة رقم ثلاثة + +21 +00:01:31,010 --> 00:01:37,640 +حالة رقم ثلاثة. بالطبع قلنا بشأن حالة رقم ثلاثة، أو + +22 +00:01:37,640 --> 00:01:41,460 +الحالة الثالثة، إذا كانت لديها عملية انتهاء. + +23 +00:01:41,460 --> 00:01:42,360 +عملية + +24 +00:01:42,360 --> 00:01:42,480 +عملية + +25 +00:01:42,480 --> 00:01:43,420 +عملية + +26 +00:01:43,420 --> 00:01:44,160 +عملية + +27 +00:01:44,160 --> 00:01:44,560 +عملية + +28 +00:01:44,560 --> 00:01:47,040 +عملية + +29 +00:01:47,040 --> 00:01:49,540 +عملية + +30 +00:01:49,540 --> 00:01:54,180 +عملية + +31 +00:01:54,180 --> 00:01:54,940 +ع + +32 +00:01:57,260 --> 00:02:01,180 +أو الطريقة الثانية، وهي الـ first in first out، + +33 +00:02:01,180 --> 00:02:03,180 +أو الطريقة FIFO. بالطبع، الطريقة weighted + +34 +00:02:03,180 --> 00:02:10,320 +average تعتمد على أن الكميات من البداية للعمل + +35 +00:02:10,320 --> 00:02:16,770 +والبرنامج هي متساوية، بدء أجهزة جديدة. بما أن + +36 +00:02:16,770 --> 00:02:21,910 +طريقة first in and first out تعتبر أننا ننتهي أولاً + +37 +00:02:21,910 --> 00:02:26,550 +من البداية من العمل، ومن ثم نبدأ أشياء جديدة في + +38 +00:02:26,550 --> 00:02:30,390 +عملية البرنامج في فترة محددة. دعونا نرى ما + +39 +00:02:30,390 --> 00:02:35,110 +هي الفرق بين الاثنين، أو كيف سنقوم بتخطيط عامة + +40 +00:02:35,110 --> 00:02:38,410 +عملية البرنامج. مجموعة البرنامج تم إكمالها + +41 +00:02:38,410 --> 00:02:39,070 +واتفاقها. + +42 +00:02:46,450 --> 00:02:56,810 +بالطبع هذه المعلومات هي المعلومات عن مارس لدراسة + +43 +00:02:56,810 --> 00:03:02,970 +مجلس التجارب. وطبعاً لدينا 225 جهازاً مع مواقع مبادرة + +44 +00:03:02,970 --> 00:03:10,210 +18000، ومع مجموعة 8100 بمجموعة 100% من المواقع + +45 +00:03:10,210 --> 00:03:15,250 +المبادرة، و60% من المجموعة. بالطبع قلنا أن هذه + +46 +00:03:15,250 --> 00:03:19,270 +المجموعات، أو هذه المعلومات، أو هذه البيانات تم + +47 +00:03:19,270 --> 00:03:24,530 +اختيارها من ما فعلناه، أو من الكتب، أو دعنا نقول من + +48 +00:03:24,530 --> 00:03:30,600 +مجموعاتنا في الشهر الماضي، لأن هذه المعلومات كانت + +49 +00:03:30,600 --> 00:03:35,100 +المخصصة الأخيرة، أو المخصصة الخاصة في 29 فبراير، أو + +50 +00:03:35,100 --> 00:03:39,500 +في نهاية فبراير. لذلك هذه المعلومات تم اختيارها من + +51 +00:03:39,500 --> 00:03:46,810 +عام قبل. عام قبل. عام مارس بدأنا جديداً، أو أنتجنا + +52 +00:03:46,810 --> 00:03:53,270 +مجموعات جديدة بقيمة 275. من هذه المجموعات، أو + +53 +00:03:53,270 --> 00:03:57,330 +مجموعات أكثر من 500، نحن قمنا بإنهاء، أو نحن قمنا + +54 +00:03:57,330 --> 00:04:02,260 +بإنتاج من مجلس التجارب إلى مجلس التجارب عن + +55 +00:04:02,260 --> 00:04:05,380 +طريق الوصول إلى الـ 400، وعن طريق الوصول إلى الـ + +56 +00:04:05,380 --> 00:04:17,980 +400. + +57 +00:04:19,120 --> 00:04:23,420 +والـ 100 مليارات كمجموعة لتخلص من عملية تجارب + +58 +00:04:23,420 --> 00:04:30,800 +التجارب. لديها 100% من المواد الواضحة، أو لديها 100% + +59 +00:04:30,800 --> 00:04:34,100 +من المواد الواضحة، أو لديها 50% من تجارب التجارب. + +60 +00:04:34,870 --> 00:04:39,790 +بالطبع، الدورات التي تم تجربتها في مارس في هذا + +61 +00:04:39,790 --> 00:04:42,990 +البرنامج التجريبي، أو في هذا البرنامج التجريبي كانت + +62 +00:04:42,990 --> 00:04:45,210 +nineteen thousand eight hundred and sixteen + +63 +00:04:45,210 --> 00:04:48,130 +thousand three hundred and eighty, with a total of + +64 +00:04:48,130 --> 00:04:51,050 +thirty-six thousand one hundred and eighty. بالطبع، + +65 +00:04:51,050 --> 00:04:54,270 +المدى من nineteen thousand eight hundred dollars + +66 +00:04:55,800 --> 00:05:07,980 +وهو مرتبط بالمواد الواضحة لـ 225 أو 275؟ لماذا + +67 +00:05:07,980 --> 00:05:14,030 +نقرر الـ 19800 دولار؟ للـ 225 مليار دولار، لقد + +68 +00:05:14,030 --> 00:05:18,330 +وضعنا المادة الواضحة التي يحتاجها، المادة الواضحة + +69 +00:05:18,330 --> 00:05:22,870 +في الشهر الماضي، صحيح؟ لذلك في هذا الشهر، لن نضع + +70 +00:05:22,870 --> 00:05:26,990 +أي مادة واضحة لـ 225 مليار دولار. لذلك، جميع أسعار + +71 +00:05:26,990 --> 00:05:30,170 +المادة الواضحة التي كانت موجودة في هذه السنة + +72 +00:05:30,170 --> 00:05:35,670 +مرتبطة بـ 275 مليار دولار، صحيح؟ بينما للمساعدة + +73 +00:05:35,670 --> 00:05:43,140 +الانتقالية، موجودة 16380 دولار. هذه المئة مرتبطة + +74 +00:05:43,140 --> 00:05:50,160 +بماذا؟ أولاً، لإنهاء الـ 225، لإنهاء الـ 40% التي لا + +75 +00:05:50,160 --> 00:05:54,240 +زال متبقي. لأن الـ 60% كانت مقررة في الشهر الماضي، + +76 +00:05:54,240 --> 00:05:58,080 +لذلك في هذا الشهر... في هذا الشهر، سنكمل من أين + +77 +00:05:58,080 --> 00:06:03,920 +قمنا بإيقافه. لذلك سنقوم فقط بإنهاء الـ 40% لإنهاء + +78 +00:06:03,920 --> 00:06:06,980 +هذه الأشياء، المليئة إلى أشياء مكملة، أو أشياء + +79 +00:06:06,980 --> 00:06:13,410 +مكملة. والـ 100 المتبقية ستكون مطلوبة للوصول إلى 100 + +80 +00:06:13,410 --> 00:06:20,270 +جهاز إلى 50%. + +81 +00:06:20,270 --> 00:06:21,430 + +82 +00:06:21,430 --> 00:06:25,370 + +83 +00:06:25,370 --> 00:06:31,370 + +84 +00:06:32,360 --> 00:06:35,920 +هل لديك أسئلة؟ بالطبع، هذه هي المعلومات، والأول + +85 +00:06:35,920 --> 00:06:42,940 +نرى كيف نستخدم الخطوات الخمس، بعد ذلك، عن طريق طريقة + +86 +00:06:42,940 --> 00:06:48,840 +الوزن المتوسط. + +87 +00:06:48,840 --> 00:06:52,980 + + +88 +00:06:52,980 --> 00:06:54,240 + + +89 +00:06:54,240 --> 00:06:55,700 + + +90 +00:06:55,700 --> 00:06:55,820 + + +91 +00:06:55,820 --> 00:06:55,920 + + +92 +00:06:55,920 --> 00:06:59,040 + + +93 +00:06:59,040 --> 00:07:04,970 +تعتبر كل العمل الذي قمت به + +94 +00:07:04,970 --> 00:07:09,230 +حتى الآن. إذا كانت هذه العملية بدأت في الشهر الماضي، + +95 +00:07:09,230 --> 00:07:15,550 +أو إذا بدأت في هذا الشهر، لا اختلاف بين الاثنين، + +96 +00:07:15,550 --> 00:07:22,110 +لهذا السبب نسميها عملية عادية. نسجل ماذا نفعل، أو + +97 +00:07:22,110 --> 00:07:26,990 +نقوم بتسجيل المجموعات التي بدأت من السنة السابقة، + +98 +00:07:26,990 --> 00:07:30,710 +أو السنوات السابقة، مع المجموعات + +99 +00:07:30,710 --> 00:07:36,570 +التي بدأت في هذه السنة. نعتبرها مثل هذا. قلنا بأن + +100 +00:07:36,570 --> 00:07:40,770 +مجموعة البروكسيس هي طريقة تسجيل، صحيح؟ سنقوم + +101 +00:07:40,770 --> 00:07:46,430 +بتقسيم البروكسيس بمعدل المجموعات، صحيح؟ + +102 +00:07:48,990 --> 00:07:51,990 +بالطبع، عدد المجموعات هي المجموعات المميزة لأننا + +103 +00:07:51,990 --> 00:07:56,410 +لدينا عملية انتهاء في البرنامج، في طريقة + +104 +00:07:56,410 --> 00:07:57,370 +عملية + +105 +00:07:57,370 --> 00:07:57,710 +عملية + +106 +00:07:57,710 --> 00:07:58,430 +عملية + +107 +00:07:58,430 --> 00:07:58,630 +عملية + +108 +00:07:58,630 --> 00:08:04,050 +عملية + +109 +00:08:04,090 --> 00:08:09,670 +في الشهر الماضي وفي الشهر الحالي. لسنا نقوم بتقرير + +110 +00:08:09,670 --> 00:08:13,450 +الاثنين معاً. + +111 +00:08:13,570 --> 00:08:16,970 +لسنا نقوم بتأخير الاثنين معاً، كما لو كانوا + +112 +00:08:16,970 --> 00:08:23,170 +مقررين في نفس الوقت. لذلك، جميع الجهات هنا + +113 +00:08:23,170 --> 00:08:26,470 +هي المجالات التي تم إنجازها داخل الوقت الحالي، و... أو كمان + +114 +00:08:26,470 --> 00:08:31,290 +من المجالات التي تم إنجازها في + +115 +00:08:31,290 --> 00:08:35,790 +الوقت السابق. لا اختلاف هنا بين الاثنين، و + +116 +00:08:35,790 --> 00:08:40,590 +سنقوم بتقسيمه بمعدل المجالات، المجالات التي بدأت بها، + +117 +00:08:40,590 --> 00:08:44,460 +أو معدل المجالات الكاملة. دعنا نقول ما كانت هذه + +118 +00:08:44,460 --> 00:08:48,560 +المجالات التي بدأت في السنة السابقة، أو في السنة السابقة، + +119 +00:08:48,560 --> 00:08:53,600 +أو في السنة السابقة، وما كانت المجلدات التي بدأت + +120 +00:08:53,600 --> 00:08:58,960 +في هذه السنة. لذلك، لن نختار أيضاً بين المجلدات + +121 +00:08:58,960 --> 00:09:05,180 +التي بدأت قبلها، أو بدأت في السنوات السابقة، ومجلدات + +122 +00:09:05,180 --> 00:09:10,200 +التي بدأت في هذه السنة. لهذا السبب، سنسميها طريقة + +123 +00:09:10,200 --> 00:09:15,050 +عملية. هل لديك أسئلة؟ لذلك + +124 +00:09:15,050 --> 00:09:18,270 +كما نستطيع أن نرى هنا، يقوم بتخطيط قيمة على مجموعة + +125 +00:09:18,270 --> 00:09:22,550 +متساوية. بالطبع، هذا هو التخطيط من قيمة على مجموعة + +126 +00:09:22,550 --> 00:09:26,230 +متساوية، صحيح؟ كيف نقوم بتخطيط قيمة على مجموعة + +127 +00:09:26,230 --> 00:09:30,330 +متساوية؟ نقوم بتقسيم القيمة بمجموعات متساوية، لذلك + +128 +00:09:30,330 --> 00:09:35,330 +القيمة على مجموعة متساوية هنا، يصف كل العمل + +129 +00:09:35,330 --> 00:09:39,730 +الذي قمت به حتى الآن. هذا يعني أننا سنقوم بالتخطيط + +130 +00:09:39,730 --> 00:09:44,410 +لجميع العمل الذي قمنا به، إذا كانت بدأت في السنة + +131 +00:09:44,410 --> 00:09:48,750 +السابقة، أو في السنوات السابقة، أو في هذه السنة، مهما + +132 +00:09:48,750 --> 00:09:54,270 +كانت عملية التخطيط في تلك السنة. ومن + +133 +00:09:54,270 --> 00:09:57,790 +ثم، بعد التخطيط لجميع المجموعات، أو المجموعات + +134 +00:09:57,790 --> 00:10:00,330 +المناسبة، يجب أن نقوم بالتخطيط. لهذا السبب سنقوم + +135 +00:10:00,330 --> 00:10:08,370 +بالتخطيط باستخدام هذا. عن طريق الوصول إلى مجموعات + +136 +00:10:08,370 --> 00:10:08,910 + +137 +00:10:08,910 --> 00:10:09,750 + +138 +00:10:09,750 --> 00:10:17,170 + +139 +00:10:17,170 --> 00:10:17,570 + +140 +00:10:17,570 --> 00:10:23,610 + +141 +00:10:34,800 --> 00:10:38,680 + +142 +00:10:38,680 --> 00:10:40,480 + +143 +00:10:40,480 --> 00:10:42,400 + +144 +00:10:42,400 --> 00:10:45,020 + +145 +00:10:45,020 --> 00:10:48,340 + +146 +00:10:48,340 --> 00:10:52,300 + +147 +00:10:52,300 --> 00:11:02,640 + +148 +00:11:02,640 --> 00:11:08,810 +لذلك، نحن سنخلق، نحن سنخلق هذه الاتجاهات، أو هذه + +149 +00:11:08,810 --> 00:11:13,790 +الاتجاهات مع بعضها البعض. بالطبع، الـ FIFO، كما سنرى، + +150 +00:11:13,790 --> 00:11:20,550 +ليس لها هذه السهولة في التخطيط لجمع مجموعة. + +151 +00:11:20,550 --> 00:11:23,900 +بالمقارنة، كما سنرى الآن. دعنا نبدأ بالطرق الأولى. + +152 +00:11:23,900 --> 00:11:28,060 +بالطبع، نحتاج لنحصر المجموعات الوضعية، صحيح؟ ثم + +153 +00:11:28,060 --> 00:11:32,200 +نحتاج لنقل المجموعات الوضعية لتلك المجموعات + +154 +00:11:32,200 --> 00:11:36,000 +الوضعيه. ثم نحتاج لنحصر المجموعات الوضعية لتلك + +155 +00:11:36,000 --> 00:11:37,640 +المجموعات الوضعية. ثم نحتاج لنحصر المجموعات + +156 +00:11:37,640 --> 00:11:37,940 +الوضعيه لتلك المجموعات الوضعيه. ثم نحتاج لنحصر + +157 +00:11:37,940 --> 00:11:40,420 +المجموعات الوضعية لتلك المجموعات الوضعية. ثم نحتاج + +158 +00:11:40,420 --> 00:11:45,080 +لنحصر المجموعات الوضعية لتلك المجموعات + +159 +00:11:45,080 --> 00:11:50,360 +الوضعيه. ثم نحتاج لنحصر... نستخدم نفس الأبعاد، + +160 +00:11:50,360 --> 00:11:54,660 +ولكن يجب أن نعرف أولاً ما هي طريقة تجارب البيانات + +161 +00:11:54,660 --> 00:11:59,540 +التي سنستخدمها. أولاً، نعتبرها عدد الميزانيات، لذا + +162 +00:11:59,540 --> 00:12:05,160 +دعنا نرى كيف نستخدم الأبعاد المختلفة. كما يمكننا أن + +163 +00:12:05,160 --> 00:12:09,640 +نرى هنا، خطوة رقم واحد، المجلدات. كما قلنا بأن خطوة + +164 +00:12:09,640 --> 00:12:12,580 +رقم واحدة يجب أن تجيب على إجابتين، أو على + +165 +00:12:12,580 --> 00:12:16,280 +سؤالين مختلفين: من أين أتت هذه المجلدات؟ وأين + +166 +00:12:16,280 --> 00:12:24,640 +ذهبت؟ بالطبع، 225 كانت في البداية، و275 كانت بدأت في + +167 +00:12:24,640 --> 00:12:28,900 +هذا الوقت الحاضر. لذلك، المجموعة التي يجب أن نعتمد + +168 +00:12:28,900 --> 00:12:34,920 +عليها هي 500 عضلة جسمية. بالطبع، أين ذهبت الـ 500 عضلة؟ + +169 +00:12:34,920 --> 00:12:39,680 +400 تم إكمالها وإعادتها، و100 + +170 +00:12:43,190 --> 00:12:44,750 +كمخصص لعمل نهائي + +171 +00:12:44,750 --> 00:12:45,650 +كمخصص لعمل نهائي + +172 +00:12:45,650 --> 00:12:48,890 +كمخصص لعمل نهائي + +173 +00:12:48,890 --> 00:12:50,930 +كمخصص لعمل نهائي + +174 +00:12:50,930 --> 00:12:52,450 +كمخصص لعمل نهائي + +175 +00:12:52,450 --> 00:12:53,190 +كمخصص لعمل نهائي + +176 +00:12:53,190 --> 00:12:55,030 +كمخصص لعمل نهائي + +177 +00:12:55,030 --> 00:13:01,070 +الـ 400 تم إكماله وإنجازه، ولم نسمح بأصل هذه + +178 +00:13:01,070 --> 00:13:07,750 +المجلدات. ولم نقول إن من الـ 400 إلى 125 بدأت من + +179 +00:13:07,750 --> 00:13:13,890 +السنة السابقة، و175 بدأت خلال السنة. ولم نقول إننا + +180 +00:13:13,890 --> 00:13:19,090 +لم نفرق بين العمل الذي كان معمولاً به في السنة السابقة، + +181 +00:13:19,090 --> 00:13:26,040 +وعمله في السنة الحالية. لذلك، كما يمكننا أن نرى هنا، + +182 +00:13:26,040 --> 00:13:28,800 +نحن نقيم، أو نستخدم طريقة + +183 +00:13:28,800 --> 00:13:31,000 +عملية + +184 +00:13:31,000 --> 00:13:32,200 +عملية + +185 +00:13:32,200 --> 00:13:32,820 +عملية + +186 +00:13:32,820 --> 00:13:32,860 +عملية + +187 +00:13:32,860 --> 00:13:36,500 +عملية + +188 +00:13:36,500 --> 00:13:41,620 +عملية + +189 +00:13:41,620 --> 00:13:46,880 +عملية + +190 +00:13:51,430 --> 00:13:54,090 +طريقة رقم 2، كما قلنا، يجب أن نقوم باستخدام + +191 +00:13:54,090 --> 00:13:58,790 +المجموعات المناسبة، المجموعات الجسمية. بال + +223 +00:15:56,510 --> 00:15:58,730 +الواضحة الواضحة الواضحة الواضحة الواضحة الواضحة + +224 +00:15:58,730 --> 00:16:00,070 +الواضحة الواضحة الواضحة الواضحة الواضحة الواضحة + +225 +00:16:00,070 --> 00:16:07,350 +الواضحة الواضحة الواضحة الخطوة التي أكثرناها كانت + +226 +00:16:07,350 --> 00:16:15,950 +تتجه إلى الـ 50% من المستخدمين الذين أكثرُوا الـ 100% + +227 +00:16:15,950 --> 00:16:21,080 +من المستخدمين لذلك كما يمكننا أن نرى هنا الأبعاد هي + +228 +00:16:21,080 --> 00:16:26,640 +نفسها، لم نكن لدينا أو لم نتغير أي شيء من حالة رقم + +229 +00:16:26,640 --> 00:16:31,420 +2. الآن بالطبع في حالة رقم 3، يجب أن نجرح جميع + +230 +00:16:31,420 --> 00:16:34,460 +القوات التي نحتاجها. هنا في حالة رقم 2، أو دعنا + +231 +00:16:34,460 --> 00:16:38,140 +نقول في حالة رقم 2، فقط أخذنا القوات التي كانت + +232 +00:16:38,140 --> 00:16:41,420 +مدعومة داخل فترة محددة. لماذا؟ لأننا لم نكن لدينا + +233 +00:16:41,420 --> 00:16:44,540 +أي تبدأ في الانفصال. ولكن في هذه الحالة لدينا بداية + +234 +00:16:44,540 --> 00:16:48,240 +الإنتاج، لذلك يجب أن نعتبر المدرسة التي اعتبرنا + +235 +00:16:48,240 --> 00:16:51,020 +بداية الإنتاج أو المدرسة التي اعتبرنا بداية + +236 +00:16:51,020 --> 00:16:55,000 +الإنتاج في السنة السابقة أو السنة السابقة أو + +237 +00:16:55,000 --> 00:16:58,000 +السنة السابقة في هذه الحالة. لذلك، بداية العمل في + +238 +00:16:58,000 --> 00:17:03,520 +البرنامج هو 26100 مليون دولار عامة، وهو 18000 + +239 +00:17:03,520 --> 00:17:06,400 +دولار و8100 مليون دولار عامة. هذه هي المعلومات + +240 +00:17:06,400 --> 00:17:09,960 +التي تم اختيارها من حالة رقم 2 أو التي تم اختيارها + +241 +00:17:09,960 --> 00:17:14,970 +من السنة السابقة أو السنة السابقة. بالطبع الدورات + +242 +00:17:14,970 --> 00:17:18,510 +التي تم إضافتها داخل الوقت الحالي وهو مارس هي الـ + +243 +00:17:18,510 --> 00:17:24,990 +36,180 و19,800 كدورات مادية و 16,380 كدورات تغيير + +244 +00:17:24,990 --> 00:17:31,030 +بالطبع هذه الدورات تم تصميمها وتم إعطائها لنا من + +245 +00:17:31,030 --> 00:17:34,770 +خلال المثال أو المثال. بالطبع لدينا نظام التفاصيل و + +246 +00:17:34,770 --> 00:17:40,170 +المعلومات التي تجمع هذه المعلومات لذلك لدينا + +247 +00:17:40,170 --> 00:17:41,710 +مصطلحات ومقالات + +248 +00:17:43,580 --> 00:17:47,560 +تأخذ المعلومات التي نحتاجها منها، بالطبع بعد خطوة + +249 +00:17:47,560 --> 00:17:50,680 +رقم ثلاثة، وهي المجموعات التي نحتاجها، بالطبع + +250 +00:17:50,680 --> 00:17:55,540 +المضافة أو المضافة لهذه الاثنين يعطينا المجموعات + +251 +00:17:55,540 --> 00:18:01,090 +التي نحتاجها. هذه هي المجموعات التي سنختارها. تختار + +252 +00:18:01,090 --> 00:18:04,970 +أو تقوم بتقسيم بين تجارتين، الانتهاء من العمل + +253 +00:18:04,970 --> 00:18:08,910 +والتجارب التي تم تجريها وتم تجريها. كما يمكننا أن + +254 +00:18:08,910 --> 00:18:15,010 +نرى هنا نحن سنستخدم جميع الوقائع، رغم أنها كانت + +255 +00:18:15,010 --> 00:18:18,990 +مضادة في السنة السابقة أو مضادة في هذه السنة، كما + +256 +00:18:18,990 --> 00:18:23,010 +نستطيع أن نرى هنا، كما قلنا في تحديثنا عن طريقة + +257 +00:18:23,010 --> 00:18:28,710 +الإنتاج المساعد. طبعاً خطوة رقم 4 هي تخطيط + +258 +00:18:28,710 --> 00:18:31,850 +المجموعات المناسبة أو قيمة على المجموعات المناسبة + +259 +00:18:31,850 --> 00:18:38,530 +بالطبع يمكن تخطيط + +260 +00:18:38,530 --> 00:18:39,310 +المجموعات المناسبة على المجموعات المناسبة بمقاطعة + +261 +00:18:39,310 --> 00:18:44,130 +المجموعات المناسبة أو قيمة على المجموعات المناسبة + +262 +00:18:44,330 --> 00:18:48,190 +ولا كانت هذه المجموعات بدأت في هذه السنة أو في + +263 +00:18:48,190 --> 00:18:50,930 +السنة السابقة. هذا هو طريقة عملية عملية عملية عملية + +264 +00:18:50,930 --> 00:18:54,350 +عملية عملية عملية عملية عملية عملية عملية عملية + +265 +00:18:54,350 --> 00:18:54,510 +عملية عملية عملية عملية عملية عملية عملية عملية + +266 +00:18:54,510 --> 00:18:55,250 +عملية عملية عملية عملية عملية عملية عملية عملية + +267 +00:18:55,250 --> 00:19:07,530 +عملية عملية عملية عملية ع + +268 +00:19:09,050 --> 00:19:14,010 +and 450 of course the 500 and 450 were taken from + +269 +00:19:14,010 --> 00:19:17,970 +step number two. Therefore, as we can see here in + +270 +00:19:17,970 --> 00:19:21,010 +step number four we are using the previous steps. + +271 +00:19:21,010 --> 00:19:24,270 +We are using the data that have been calculated or + +272 +00:19:24,270 --> 00:19:28,920 +that has been calculated from previous steps. كما + +273 +00:19:28,920 --> 00:19:35,280 +يمكننا أن نرى هنا قيمة مجموعة متساومة 75.6$ و 54.4 + +274 +00:19:35,280 --> 00:19:41,200 +$. بالطبع 75.6$ هي للمواد المادية و 54.4$ هي لقيم + +275 +00:19:41,200 --> 00:19:45,200 +التساومة. بالطبع قيمة متساومة، مجموعة متساومة هنا هي + +276 +00:19:45,200 --> 00:19:50,660 +لكل المجموعات التي تم تجريبها خلال هذه الفترة أو خلال + +277 +00:19:50,660 --> 00:19:54,980 +فترة ماضية. لم نختار هنا بين الـ cost التي كانت + +278 +00:19:54,980 --> 00:19:57,760 +مستخدمة في الفترة الماضية و الـ cost التي كانت + +279 +00:19:57,760 --> 00:20:02,240 +مستخدمة في هذه الفترة. بالطبع خطوة الأخيرة التي هي + +280 +00:20:02,240 --> 00:20:06,160 +خطوة رقم 5 وهي الـ ... دعنا نقول أن مهام الهدف من أي + +281 +00:20:06,160 --> 00:20:09,520 +نظام process costing هو تخطيط الـ cost أو توصيل الـ + +282 +00:20:09,520 --> 00:20:13,700 +cost لإنهاء العمل في الـ process و + +283 +00:20:19,680 --> 00:20:24,160 +والخاصة بيكون 400 units. Of course, 400 equivalent + +284 +00:20:24,160 --> 00:20:26,840 +units for the direct materials and 400 equivalent + +285 +00:20:26,840 --> 00:20:28,440 +units for the conversion costs. + +286 +00:20:31,960 --> 00:20:35,920 +مع المساعدة في المجموعات المناسبة التي تم اختيارها + +287 +00:20:35,920 --> 00:20:40,740 +من خطوة رقم 4. لذلك، نعرف الآن أن المساعدة + +288 +00:20:40,740 --> 00:20:46,080 +المناسبة للـ 400 مجموعات هي 52 ألف دولار. هذه هي + +289 +00:20:46,080 --> 00:20:52,340 +المساعدة لإنهاء وإنهاء وإنهاء وإنهاء وإنهاء وإنهاء + +290 +00:20:52,340 --> 00:20:53,280 +وإنهاء وإنهاء وإنهاء وإنهاء وإنهاء وإنهاء وإنهاء + +291 +00:20:53,280 --> 00:20:56,160 +وإنهاء وإنهاء وإنهاء وإنهاء وإنهاء وإنهاء وإنهاء + +292 +00:20:56,160 --> 00:20:58,020 +وإنهاء وإنهاء وإن + +293 +00:20:59,510 --> 00:21:03,530 +من الخطوة الثانية، كنا نعرف أو نخطط أن المجموعات + +294 +00:21:03,530 --> 00:21:08,050 +المناسبة للمواد الواضحة هي 100. ونخطط أيضًا أن + +295 +00:21:08,050 --> 00:21:14,310 +المجموعات المناسبة للدراسة هي 50. ونخطط أيضًا أن + +296 +00:21:14,310 --> 00:21:15,290 +المجموعات المناسبة هي 50. ونخطط أيضًا أن المجموعات + +297 +00:21:15,290 --> 00:21:16,250 +المناسبة هي 50. ونخطط أيضًا أن المجموعات المناسبة + +298 +00:21:16,250 --> 00:21:19,110 +هي 50. ونخطط أيضًا أن المجموعات المناسبة هي 50 + +299 +00:21:19,110 --> 00:21:22,090 +ونخطط أيضًا أن المجموعات المناسبة هي 50. بقيمة + +300 +00:21:22,090 --> 00:21:26,150 +تقريبًا واحدة واحدة + +301 +00:21:26,150 --> 00:21:34,170 +واحدة واحدة + +302 +00:21:34,170 --> 00:21:35,350 +واحدة واحدة واحدة واحدة واحدة واحدة واحدة واحدة + +303 +00:21:35,350 --> 00:21:35,590 +واحدة واحدة واحدة واحدة واحدة واحدة واحدة واحدة + +304 +00:21:35,590 --> 00:21:37,710 +واحدة واحدة واحدة واحدة واحدة واحدة واحدة واحدة + +305 +00:21:37,710 --> 00:21:38,370 +واحدة واحدة واحدة واحدة واحدة واحدة واحدة واحدة + +306 +00:21:38,370 --> 00:21:39,430 +واحدة واحدة واحدة واحدة واحدة واحدة واحدة واحدة + +307 +00:21:39,430 --> 00:21:50,140 +واحدة واحدة واحدة. أي أسئلة؟ لذلك كما نستطيع أن + +308 +00:21:50,140 --> 00:21:55,620 +نرى هنا 62280، والتي هي قيمة كاملة التي تعتمد + +309 +00:21:55,620 --> 00:22:01,380 +عليها لأن الـ 52000، والتي هي لـ Completed and + +310 +00:22:01,380 --> 00:22:08,700 +Transferred Out و10280 أو 62280 كانوا مقسمين بين + +311 +00:22:08,700 --> 00:22:14,300 +هذه الاتصالات. لذلك كما نستطيع أن نرى هنا 62280 + +312 +00:22:14,300 --> 00:22:18,900 +كانت دائماً مثلاً الـ 62,280، اللي هي الـ total + +313 +00:22:18,900 --> 00:22:25,940 +costs لتخصيصها، هل لديك أسئلة؟ لذلك كما نستطيع أن + +314 +00:22:25,940 --> 00:22:30,820 +نرى هنا، لقد وصلنا إلى النهاية أو لـ ... دعنا نقول + +315 +00:22:30,820 --> 00:22:34,500 +أن الواجهة الرئيسية لأي عملية عملية عملية عملية + +316 +00:22:34,500 --> 00:22:34,940 +عملية عملية عملية عملية عملية عملية عملية عملية + +317 +00:22:34,940 --> 00:22:37,020 +عملية عملية عملية عملية عملية عملية عملية عملية + +318 +00:22:37,020 --> 00:22:38,040 +عملية عملية عملية عملية عملية عملية عملية عملية + +319 +00:22:38,040 --> 00:22:38,700 +عملية عملية عملية عملية عملية عملية عملية عملية + +320 +00:22:38,700 --> 00:22:38,900 +عملية عملية عملية عملية عملية عملية عملية عملية + +321 +00:22:38,900 --> 00:22:44,740 +عملية عملية عملية عملية عمل + +322 +00:22:48,560 --> 00:22:53,860 +بالطبع طريقة first in and first out لن + +323 +00:22:53,860 --> 00:22:59,080 +تُعتبر نفس الاسم مثل طريقة weighted average في + +324 +00:22:59,080 --> 00:23:06,260 +طريقة first in and first out تُعتبر أننا سننتهي + +325 +00:23:06,260 --> 00:23:16,290 +أولاً ببداية العمل وبعدها سنبدأ أشياء جديدة داخل + +326 +00:23:16,290 --> 00:23:21,830 +الوقت، لذلك الجزء الأول الذي تم إنهاؤه داخل أي ... + +327 +00:23:21,830 --> 00:23:26,170 +داخل أي عملية عملية عملية عملية عملية عملية عملية + +328 +00:23:26,170 --> 00:23:26,290 +عملية عملية عملية عملية عملية عملية عملية عملية + +329 +00:23:26,290 --> 00:23:27,390 +عملية عملية عملية عملية عملية عملية عملية عملية + +330 +00:23:27,390 --> 00:23:28,750 +عملية عملية عملية عملية عملية عملية عملية عملية + +331 +00:23:28,750 --> 00:23:40,710 +عملية + +332 +00:23:40,710 --> 00:23:45,920 +أو المعلومات التي تم إعطاؤها للقضية كما نستطيع أن + +333 +00:23:45,920 --> 00:23:51,480 +نرى هنا لدينا 225 كـوحدة عمل بالنسبة لـ + +334 +00:23:51,480 --> 00:23:55,960 +first in and first out. سوف نعتمد أن من 400 + +335 +00:23:55,960 --> 00:24:02,180 +الوحدات 225 + +336 +00:24:02,180 --> 00:24:05,500 +هم من البداية للعمل + +337 +00:24:07,010 --> 00:24:12,430 +هذه هي الوضعية، نبدأ بإنهاء ما بدأناه في السنوات + +338 +00:24:12,430 --> 00:24:16,690 +السابقة أو السنوات السابقة وبعد ذلك الكمليشن اللي + +339 +00:24:16,690 --> 00:24:22,170 +هو 175، سنقوم + +340 +00:24:22,170 --> 00:24:25,870 +باستخدام أن 175 كانوا بدأوا + +341 +00:24:28,500 --> 00:24:35,420 +وهذه هي الوحدات التي تعتبر بأولاً بأولاً خارجها. الآن + +342 +00:24:35,420 --> 00:24:41,940 +إذا كنا نعتبر أن من الـ 400 وحدة 225 كانوا أولاً + +343 +00:24:41,940 --> 00:24:48,310 +تمت، لذلك هذه التكاليف أو الـ cost of the + +344 +00:24:48,310 --> 00:24:51,990 +beginning work in process لن يكون مزدوجًا من الـ + +345 +00:24:51,990 --> 00:24:55,710 +cost التي كانت مُجرّدة خلال هذه السنة. لماذا؟ لأننا + +346 +00:24:55,710 --> 00:25:03,170 +قررنا أن الـ 225 وحدة يكونون انتهوا وكملوا + +347 +00:25:03,170 --> 00:25:06,410 +وانتقلوا جزء منهم، لهذا السبب سيكون هذا الـ cost + +348 +00:25:06,410 --> 00:25:10,730 +مجرد الـ 400 جزء + +349 +00:25:13,940 --> 00:25:17,320 +Correct? Therefore, the assumption according to the + +350 +00:25:17,320 --> 00:25:20,640 +first in... first out, the first thing we are + +351 +00:25:20,640 --> 00:25:23,900 +going to do, we are going to finish the work that + +352 +00:25:23,900 --> 00:25:27,140 +has been started within previous years or previous + +353 +00:25:27,140 --> 00:25:30,460 +months or previous periods. بالطبع إذا كانت هذه + +354 +00:25:30,460 --> 00:25:36,520 +الوضعيه مكتملة أو كانت هذه الوضعية مكتملة، لذلك قيمة + +355 +00:25:36,520 --> 00:25:41,440 +الواقع أو قيمة الواقع التي كانت مُقرّرة خلال فترة + +356 +00:25:41,440 --> 00:25:47,310 +ماضية ستكون موصولة مباشرة لـ work that has been + +357 +00:25:47,310 --> 00:25:50,190 +finished or to the completed and transferred out + +358 +00:25:50,190 --> 00:25:53,530 +work. Therefore, in the FIFO method, we are not + +359 +00:25:53,530 --> 00:25:59,070 +going to blend, we are not going to average these + +360 +00:25:59,070 --> 00:26:01,350 +two costs. We are going to say that these + +361 +00:26:01,350 --> 00:26:05,270 +costs are for the completed and transferred out, + +362 +00:26:05,650 --> 00:26:10,810 +while as these costs, the 19,800 and the 16,380 + +363 +00:26:12,980 --> 00:26:16,260 +ماذا تعتقد أن هذه التكاليف موجودة في الـ four؟ + +364 +00:26:16,260 --> 00:26:20,940 +أولاً، لكي نُكمل هذه التكاليف التي موجودة في الـ + +365 +00:26:20,940 --> 00:26:25,220 +period. دعنا نقول التكاليف التي موجودة في الـ period + +366 +00:26:25,220 --> 00:26:32,120 +أولاً، + +367 +00:26:32,120 --> 00:26:41,340 +سنستخدم هذه التكاليف لكي نكمل بداية العمل + +368 +00:26:43,820 --> 00:26:51,340 +صحيح؟ وبعد ذلك سوف نستخدم هذه التكاليف لأشياء اثنين + +369 +00:26:51,340 --> 00:26:57,760 +لنكمل الواحد وسبعين ... لنبدأ ونكمل الواحد وسبعين + +370 +00:26:57,760 --> 00:26:58,580 +خمسين وخمسين وخمسين وخمسين وخمسين وخمسين و + +371 +00:26:58,580 --> 00:26:59,520 +خمسين وخمسين وخمسين وخمسين وخمسين وخمسين و + +372 +00:26:59,520 --> 00:27:02,440 +خمسين وخمسين وخمسين وخمسين وخمسين وخمسين و + +373 +00:27:02,440 --> 00:27:04,120 +خمسين وخمسين وخمسين وخمسين وخمسين وخمسين و + +374 +00:27:04,120 --> 00:27:05,080 +خمسين وخمسين وخمسين وخمسين وخمسين وخمسين و + +375 +00:27:05,080 --> 00:27:11,580 +خمسين وخمسين وخمسين وخمسين + +376 +00:27:14,780 --> 00:27:22,520 +the ending work in process. Therefore, as we can see + +377 +00:27:22,520 --> 00:27:25,220 +here, the costs that are incurred first of all + +378 +00:27:25,220 --> 00:27:29,980 +would finish the incomplete units and then it + +379 +00:27:29,980 --> 00:27:37,030 +would start. الـ 275 من الـ 275، بالطبع كما نستطيع أن + +380 +00:27:37,030 --> 00:27:43,190 +نرى هنا 175 سيتم إضافته لكي يُكمل الـ 400 أجزاء + +381 +00:27:43,190 --> 00:27:48,190 +التي تم إنتاجها بشكل صحيح، والباقي بالطبع من الـ 275 + +382 +00:27:48,190 --> 00:27:52,580 +هو الـ 100، لذلك من أين نحصل على هذا الـ 100؟ هو + +383 +00:27:52,580 --> 00:27:57,520 +الـ 275 التي بدأت بداخلها في هذا الوقت، تقريباً من + +384 +00:27:57,520 --> 00:28:02,280 +الـ 175 التي تم إكمالها، لذلك الـ 100 لا يزال غير + +385 +00:28:02,280 --> 00:28:08,780 +مُكمل. هذه هي الميزة من أولاً في أولاً الخارج. + +386 +00:28:08,880 --> 00:28:12,960 +لذلك في أولاً الخارج وأولاً الخارج، لسنا نذهب إلى + +387 +00:28:12,960 --> 00:28:15,680 +... هذا هو المبدأ الرئيسي لأي طريقة FIFO. لسنا + +388 +00:28:15,680 --> 00:28:21,580 +نذهب إلى تغيير الأرقام. نحن لن نجمع المجموعات التي + +389 +00:28:21,580 --> 00:28:25,480 +كانت مُضمّنة في الأشهر السابقة مع المجموعات التي + +390 +00:28:25,480 --> 00:28:33,620 +مُضمّنة في الشهر الحالي. كما أننا لن نجمع المجموعات + +391 +00:28:33,620 --> 00:28:37,480 +التي كانت مضمونة في الأشهر السابقة أو الأشهر + +392 +00:28:37,480 --> 00:28:41,460 +السابقة مع المجموعات التي كانت مضمونة في هذه + +393 +00:28:41,460 --> 00:28:49,020 +الأشهر. دعنا الآن نرى كيف نستخدم أو نستعمل The five + +394 +00:28:49,020 --> 00:28:54,180 +step procedure if we are using the first in first + +395 +00:28:54,180 --> 00:28:55,380 +out method. + +396 +00:29:06,750 --> 00:29:09,590 +بالطبع، باعتبار طريقة first-in-first-out، طريقة + +397 +00:29:09,590 --> 00:29:12,750 +process costing، تدفع تكلفة المجموعات مقارنة الوقت + +398 +00:29:12,750 --> 00:29:16,870 +السابق للتجارب في الإنتاج الإنتاجي للجهد الأول + +399 +00:29:16,870 --> 00:29:23,450 +مُكمل وإنتاج خارج التجارب. هذا ما قلنا، أن أول شيء + +400 + +445 +00:32:47,110 --> 00:32:54,870 +within this period، بالتالي 175 plus 225 يكون 400 + +446 +00:32:54,870 --> 00:32:58,670 +التي تم إكمالها وإخراجها، كما يمكننا أن نرى هنا، لم + +447 +00:32:58,670 --> 00:33:03,450 +نخلط. لقد خلطنا المجموعات التي بدأت من السنة + +448 +00:33:03,450 --> 00:33:07,090 +السابقة، والمجموعات التي بدأت في هذه السنة، بالطبع + +449 +00:33:07,090 --> 00:33:10,730 +الـ 100 ينتهي من الواجهة العملية دائمًا + +450 +00:33:13,330 --> 00:33:20,930 +وهو العمل الذي بدأ بداخل السنة، ولكنه لم يتم الانتهاء + +451 +00:33:20,930 --> 00:33:25,230 +بعد ذلك، فالـ 100 كما يمكننا أن نرى هنا هو عملية + +452 +00:33:25,230 --> 00:33:28,810 +انتهاء العمل في البرنامج، وهو الشيء الثاني الذي يجب + +453 +00:33:28,810 --> 00:33:32,790 +أن نعرفه. لذلك، كما نستطيع أن نرى هنا، الـ 500 عمليات + +454 +00:33:33,840 --> 00:33:40,860 +كانت تختار تقريبًا إلى اتصالات أخرى أو اتصالات + +455 +00:33:40,860 --> 00:33:42,500 +أخرى أو اتصالات أخرى أو اتصالات أخرى أو اتصالات + +456 +00:33:42,500 --> 00:33:42,860 +أخرى أو اتصالات أخرى أو اتصالات أخرى أو اتصالات + +457 +00:33:42,860 --> 00:33:43,280 +أخرى أو اتصالات أخرى أو اتصالات أخرى أو اتصالات + +458 +00:33:43,280 --> 00:33:43,700 +أخرى أو اتصالات أخرى اتصالات أخرى اتصالات أخرى + +459 +00:33:43,700 --> 00:33:45,200 +اتصالات أخرى اتصالات أخرى اتصالات أخرى اتصالات + +460 +00:33:45,200 --> 00:33:47,440 +أخرى اتصالات أخرى اتصالات أخرى اتصالات أخرى + +461 +00:33:47,440 --> 00:33:57,140 +اتصالات أخرى اتصالات أخرى اتصالات + +462 +00:33:57,140 --> 00:34:02,640 +لن نستخدم 400 كمرة واحدة، لن نستخدم 400 كمرة واحدة، لن + +463 +00:34:02,640 --> 00:34:06,000 +نستخدم 400 كمرة واحدة، لن نستخدم 400 كمرة واحدة، لن + +464 +00:34:06,000 --> 00:34:06,960 +نستخدم 400 كمرة واحدة، لن نستخدم 400 كمرة واحدة، لن + +465 +00:34:06,960 --> 00:34:12,720 +نستخدم 400 كمرة واحدة، لن نستخدم + +466 +00:34:12,720 --> 00:34:24,640 +400 كمرة واحدة، لن نستخدم 400 + +467 +00:34:24,640 --> 00:34:27,140 +كمرة واحدة، لن نستخدم، باستخدام المجموعات المناسبة، + +468 +00:34:27,140 --> 00:34:30,740 +صحيح؟ وقد قلنا باعتبار الـ first in and first out، + +469 +00:34:30,740 --> 00:34:34,560 +أننا سنقوم بتقليل المساواة التي كانت مقررة داخل + +470 +00:34:34,560 --> 00:34:40,830 +هذه السنة، لماذا؟ لأنهاء عملية البداية للعملية + +471 +00:34:40,830 --> 00:34:55,750 +للعملية للعملية للعملية للعملية للعملية + +472 +00:34:55,750 --> 00:34:59,370 +للعملية + +473 +00:34:59,370 --> 00:35:02,590 +للعملية + +474 +00:35:02,590 --> 00:35:11,070 +للعملية للعملية، بسبب أن المدرسات التي كانت مجردها + +475 +00:35:11,070 --> 00:35:15,510 +في السنة السابقة، أو في السنة السابقة، لن تكون + +476 +00:35:15,510 --> 00:35:20,110 +مجردها في هذه الاثنين المجلدات، ستكون مجردها + +477 +00:35:20,110 --> 00:35:24,550 +مباشرة، وكما قلت قبل قليل، ستكون مجردها مباشرة في + +478 +00:35:24,550 --> 00:35:29,250 +المجلدات التي تم إكمالها وتم إعادتها إلى المجلدات + +479 +00:35:30,050 --> 00:35:35,750 +لذلك في تخطيط مجموعاتنا المناسبة، سنخطيط مجموعاتنا + +480 +00:35:35,750 --> 00:35:43,640 +المناسبة باستخدام العمل الذي قمناه خلال الوقت، سنقوم + +481 +00:35:43,640 --> 00:35:47,700 +بتخطيط المجموعات المناسبة، باعتبار العمل الذي تم + +482 +00:35:47,700 --> 00:35:52,520 +تجريهه في هذه السنة أو في السنة الحالية، لماذا؟ + +483 +00:35:52,520 --> 00:35:57,080 +لأن، كما قلنا، المدرسة التي تم تجريها في السنة + +484 +00:35:57,080 --> 00:36:01,880 +السابقة، ستكون موصولة مباشرة للعمل الذي تم تجريهه + +485 +00:36:01,880 --> 00:36:03,740 +أو المعمل الذي تم تجريهه أو المعمل الذي تم تجريهه + +486 +00:36:03,740 --> 00:36:03,960 +أو المعمل الذي تم تجريهه أو المعمل الذي تم تجريهه + +487 +00:36:03,960 --> 00:36:04,180 +أو المعمل الذي تم تجريهه أو المعمل الذي تم تجريهه + +488 +00:36:04,180 --> 00:36:04,380 +أو المعمل الذي تم تجريهه أو المعمل الذي تم تجريهه + +489 +00:36:04,380 --> 00:36:05,000 +أو المعمل الذي تم تجريهه أو المعمل الذي تم تجريهه + +490 +00:36:05,260 --> 00:36:10,180 +لذلك، دعنا الآن نقوم بتخطيط المجموعات الممتازة للـ + +491 +00:36:10,180 --> 00:36:18,040 +225، بالطبع، بالنسبة للمثال، الـ 225 قمت بتخطيط 100% + +492 +00:36:18,040 --> 00:36:22,220 +من المواد الواضحة في السنة السابقة أو السنة + +493 +00:36:22,220 --> 00:36:29,970 +السابقة، وأخذت 60% من السنة السابقة، لذلك كم يأخذ من + +494 +00:36:29,970 --> 00:36:34,150 +المواد الواضحة والتغيير في هذه السنة؟ أولًا، كلها + +495 +00:36:34,150 --> 00:36:38,850 +ستأخذ 0% من المواد الواضحة، لأنها أخذت 100% من + +496 +00:36:38,850 --> 00:36:45,190 +السنة السابقة، وستأخذ الكومبليشن من 60% وهو 40% في + +497 +00:36:45,190 --> 00:36:52,360 +هذه السنة الحالية. لذلك، سوف نزيل 225 من 0%، وهو 100% + +498 +00:36:52,360 --> 00:36:57,260 +-100%، وفي المواد الواضحة، ومن ثم للمساعدات التحولية + +499 +00:36:57,260 --> 00:37:03,420 +لأن المساعدات التحولية لدينا فقط 40% من هذه + +500 +00:37:03,420 --> 00:37:09,520 +المساعدات التحولية في هذه السنة. لذلك، سنزداد 225 + +501 +00:37:09,520 --> 00:37:19,160 +أجزاء من 40%، وهو 100%-60%. Any questions? Therefore, + +502 +00:37:19,160 --> 00:37:22,120 +as we can see here, we are calculating the + +503 +00:37:22,120 --> 00:37:25,420 +equivalent units for the work done within this + +504 +00:37:25,420 --> 00:37:28,600 +current period. Why? Because the courses that are + +505 +00:37:28,600 --> 00:37:31,440 +incurred in the previous year would not be + +506 +00:37:31,440 --> 00:37:34,420 +assigned onto these categories. It would be + +507 +00:37:34,420 --> 00:37:38,880 +assigned only directly onto one category, which is + +508 +00:37:38,880 --> 00:37:40,840 +the completed and transferred out. + +509 +00:37:44,070 --> 00:37:49,210 +لذلك، كما نستطيع أن نرى هنا، لدينا الـ 175 الآن التي + +510 +00:37:49,210 --> 00:37:55,650 +بدأت وأكملتها، الـ 175 هم المجموعات التي بدأت داخل هذه + +511 +00:37:55,650 --> 00:37:59,510 +السنة وأكملتها داخل هذه السنة، لذلك كما نستطيع أن + +512 +00:37:59,510 --> 00:38:07,220 +نرى هنا، الـ 175 أخذت 100% في هذه السنة، وأخذت 100% من + +513 +00:38:07,220 --> 00:38:12,480 +قيم التحول في هذه السنة. لذلك سنخلط 175 × 100% + +514 +00:38:12,480 --> 00:38:18,140 +للمواد الواضحة، و100% أيضًا لقيم التحول. لذلك، كما + +515 +00:38:18,140 --> 00:38:21,060 +يمكننا أن نرى هنا أن المجموعات المناسبة هي إيقافية + +516 +00:38:21,060 --> 00:38:24,760 +للمجموعات الفيزيائية التي بدأت وأكملت خلال هذا + +517 +00:38:24,760 --> 00:38:30,070 +الشهر. أي أسئلة؟ الآن دعنا نذهب إلى عملية الانتهاء + +518 +00:38:30,070 --> 00:38:34,250 +العملية العملية العملية العملية العملية العملية + +519 +00:38:34,250 --> 00:38:34,790 +العملية العملية العملية العملية العملية العملية + +520 +00:38:34,790 --> 00:38:37,030 +العملية العملية العملية العملية العملية العملية + +521 +00:38:37,030 --> 00:38:37,710 +العملية العملية العملية العملية العملية العملية + +522 +00:38:37,710 --> 00:38:37,770 +العملية العملية العملية العملية العملية العملية + +523 +00:38:37,770 --> 00:38:37,830 +العملية العملية العملية العملية العملية العملية + +524 +00:38:37,830 --> 00:38:38,390 +العملية العملية العملية العملية العملية العملية + +525 +00:38:38,390 --> 00:38:38,410 +العملية العملية العملية العملية العملية العملية + +526 +00:38:38,410 --> 00:38:38,810 +العملية العملية العملية العملية العملية العملية + +527 +00:38:52,460 --> 00:38:56,340 +الذين كانوا مقررين لهذه المجموعة، من المجموعة كانوا + +528 +00:38:56,340 --> 00:39:03,840 +مقررين لهذه المجموعة، فإذا كان الـ 100 مجموعة أخذوا + +529 +00:39:03,840 --> 00:39:08,220 +100% من المواد المباشرة، فكانوا مقررين 100% من + +530 +00:39:08,220 --> 00:39:12,700 +المواد المباشرة في هذه المجموعة، فـ 100 مجموعة + +531 +00:39:12,700 --> 00:39:17,420 +المباشرة المباشرة 100% هو 100 مجموعة 100 مجموعة + +532 +00:39:17,420 --> 00:39:24,200 +المباشرة المباشرة، وفي مصادرنا، قالوا أن هذا الوصول + +533 +00:39:24,200 --> 00:39:31,880 +للعمل يكمل فقط أو يصل فقط إلى 50% من الوصول، لذلك + +534 +00:39:31,880 --> 00:39:33,480 +باعتبار عملية عملية عملية عملية عملية عملية عملية + +535 +00:39:33,480 --> 00:39:34,600 +عملية عملية عملية عملية عملية عملية عملية عملية + +536 +00:39:34,600 --> 00:39:34,700 +عملية عملية عملية عملية عملية عملية عملية عملية + +537 +00:39:34,700 --> 00:39:34,980 +عملية عملية عملية عملية عملية عملية عملية عملية + +538 +00:39:34,980 --> 00:39:35,620 +عملية عملية عملية عملية عملية عملية عملية عملية + +539 +00:39:35,620 --> 00:39:37,180 +عملية عملية عملية عملية عملية عملية عملية عملية + +540 +00:39:37,180 --> 00:39:46,760 +عملية عملية عملية عملية، يعني لأن الـ 50% في الروح + +541 +00:39:46,760 --> 00:39:51,120 +هي نفسها من الـ 50%، لأنها في الثانوية، نحن الآن + +542 +00:39:51,120 --> 00:39:56,920 +نتكلم عن الـ 50% الذي هو إنكار في الروح، نحن لا نقل + +543 +00:39:56,920 --> 00:40:04,000 +100% من الـ 50%، نستخدم 50% كما هو. لذلك، الـ 50% هنا + +544 +00:40:04,750 --> 00:40:11,630 +وهي مرتبة الوصول إلى الـ 100، و100 × 50% وهو 50%، كما + +545 +00:40:11,630 --> 00:40:14,790 +يمكننا أن نرى هنا للمبدأ، ثم الوصول إلى الوصول إلى + +546 +00:40:14,790 --> 00:40:16,410 +الوصول إلى الوصول إلى الوصول إلى الوصول إلى الوصول + +547 +00:40:16,410 --> 00:40:16,810 +إلى الوصول إلى الوصول إلى الوصول إلى الوصول إلى + +548 +00:40:16,810 --> 00:40:17,710 +الوصول إلى الوصول إلى الوصول إلى الوصول إلى الوصول + +549 +00:40:17,710 --> 00:40:19,650 +إلى الوصول إلى الوصول إلى الوصول إلى الوصول إلى + +550 +00:40:19,650 --> 00:40:27,030 +الوصول إلى الوصول إلى الوصول إلى الوصول إلى الوصول + +551 +00:40:27,030 --> 00:40:27,250 +إلى الوصول إلى الوصول إلى الوصول إلى الوصول إلى + +552 +00:40:27,250 --> 00:40:28,610 +الوصول إلى الوصول إلى الوصول إلى الوصول إلى الوصول + +553 +00:40:28,610 --> 00:40:34,430 +إلى الوصول إلى الوصول، ولكن الفرق هنا هو أننا قمنا + +554 +00:40:34,430 --> 00:40:37,950 +بتقريره في الـ completed and transferred out، الـ + +555 +00:40:37,950 --> 00:40:44,750 +400 ليس 400 أو واحدة أمام أو واحد مطعم، دعنا نقول + +556 +00:40:44,750 --> 00:40:49,590 +ولكنه أكثر من اثنين مطاعم، أولا من البداية الانفجار + +557 +00:40:49,590 --> 00:40:53,150 +والثاني من الـ .. الـ .. الـ .. الـ .. الـ .. الـ .. الـ + +558 +00:40:53,150 --> 00:40:54,110 +.. الـ .. الـ .. الـ .. الـ .. الـ .. الـ .. الـ .. الـ + +559 +00:40:54,110 --> 00:40:54,670 +الـ .. الـ .. الـ .. الـ .. الـ .. الـ .. الـ .. الـ .. الـ + +560 +00:40:54,670 --> 00:40:55,410 +.. الـ .. الـ .. الـ .. الـ .. الـ .. الـ .. الـ .. الـ .. + +561 +00:40:55,410 --> 00:40:55,930 +الـ .. الـ .. الـ .. الـ .. الـ .. الـ .. الـ .. الـ .. الـ + +562 +00:40:55,930 --> 00:40:58,770 +الـ .. الـ .. الـ .. الـ .. الـ .. الـ + +563 +00:41:03,170 --> 00:41:10,530 +3، 4، and 5، of course، the steps are the same. + +564 +00:41:18,620 --> 00:41:21,620 +كما يمكننا أن نرى هنا في الخطوة رقم ثلاثة، نحتاج + +565 +00:41:21,620 --> 00:41:25,500 +لنقوم بتخطيط مجتمع التطبيقات لتعتمد عليها، بالطبع + +566 +00:41:25,500 --> 00:41:27,880 +مجتمع التطبيقات لتعتمد عليها هو مجتمع التطبيقات + +567 +00:41:27,880 --> 00:41:33,300 +إذا كانت هذه المجتمعات قد كانت مقررة في السنة + +568 +00:41:33,300 --> 00:41:37,400 +السابقة، أو في الوقت السابق، أو كانت مقررة في هذه + +569 +00:41:37,400 --> 00:41:41,240 +السنة أو في هذا الوقت الحالي. لذلك، كما نستطيع أن + +570 +00:41:41,240 --> 00:41:44,690 +نرى هنا في البداية للتعامل، كما يمكنك أن ترى هنا، + +571 +00:41:44,690 --> 00:41:47,710 +وكما + +572 +00:41:47,710 --> 00:41:48,710 +يمكنك ترى هنا، وكما يمكنك ترى هنا، وكما يمكنك + +573 +00:41:48,710 --> 00:41:48,990 +ترى هنا، وكما يمكنك ترى هنا، وكما يمكنك ترى هنا + +574 +00:41:48,990 --> 00:41:51,890 +، وكما يمكنك ترى هنا، وكما يمكنك ترى هنا، وكما + +575 +00:41:51,890 --> 00:41:52,410 +يمكنك ترى هنا، وكما يمكنك ترى هنا، وكما يمكنك ترى + +576 +00:41:52,410 --> 00:41:52,870 +هنا، وكما يمكنك ترى هنا، وكما يمكنك ترى هنا، وكما + +577 +00:41:52,870 --> 00:41:53,930 +يمكنك ترى هنا، وكما يمكنك ترى هنا، وكما يمكنك ترى + +578 +00:41:53,930 --> 00:41:57,930 +يمكنك ترى هنا، وكما يمكنك ترى هنا، وكما ي + +579 +00:42:01,090 --> 00:42:05,930 +لتقوم بتقسيم الأدوات التي تتجارب في هذه السنة + +580 +00:42:05,930 --> 00:42:11,550 +بمجموعات متسابقة لعملها في هذه السنة. لذلك، لسنا + +581 +00:42:11,550 --> 00:42:17,050 +نستخدم نفس التطبيق في عمليات عمليات عمليات عمليات + +582 +00:42:17,050 --> 00:42:19,350 +عمليات عمليات عمليات عمليات عمليات عمليات عمليات + +583 +00:42:19,350 --> 00:42:22,170 +عمليات عمليات، ولكن في هذه الحالة، باعتبار طريقة + +584 +00:42:22,170 --> 00:42:26,930 +first in and first out، فسنستخدم فقط القوات التي + +585 +00:42:26,930 --> 00:42:31,410 +تم إضافتها خلال هذه الفترة. لذلك، كما يمكننا أن نرى + +586 +00:42:31,410 --> 00:42:37,630 +هنا، سنقوم بتقسيم الـ 19,800 إلى الـ 16,380، وهي + +587 +00:42:37,630 --> 00:42:42,550 +القوات التي تم إضافتها خلال هذه الفترة. هذا هو السبب + +588 +00:42:42,550 --> 00:42:50,990 +لدينا تخطيط المجموعات المميزة للعمل في هذه السنة + +589 +00:42:50,990 --> 00:42:56,170 +المحددة، لأن، كما قلنا، المدرسة التي تم إقرارها، كما + +590 +00:42:56,170 --> 00:43:00,650 +سنرى في الخطوة الرابعة، خطوة رقم 5، المدرسة التي تم + +591 +00:43:00,650 --> 00:43:05,430 +إقرارها في السنة الماضية ستكون موظفة مباشرة لعمل + +592 +00:43:05,430 --> 00:43:09,880 +تم إكماله وإدخاله في هذه السنة. لذلك، كما يمكننا أن + +593 +00:43:09,880 --> 00:43:17,280 +نرى هنا، 19800، مقاطع 275، بالطبع، من أين هذا 275؟ 275 + +594 +00:43:17,280 --> 00:43:21,980 +هو عدد المجموعات المميزة من الخطوة الثانية، لذلك + +595 +00:43:21,980 --> 00:43:27,080 +هذه المجموعات، أو عدد المجموعات المفروضة من + +596 +00:43:27,080 --> 00:43:27,500 +المجموعات المفروضة من المجموعات المفروضة من + +597 +00:43:27,500 --> 00:43:28,300 +المجموعات المفروضة من المجموعات المفروضة من + +598 +00:43:28,300 --> 00:43:30,880 +المجموعات المفروضة من المجموعات المفروضة من + +599 +00:43:30,880 --> 00:43:31,160 +المجموعات المفروضة من المجموعات المفروضة من + +600 +00:43:31,160 --> 00:43:31,700 +المجموعات المفروضة من المجموعات المفروضة من + +601 +00:43:31,700 --> 00:43:33,700 +المجموعات المفروضة من المجموعات المفروضة من + +602 +00:43:33,700 --> 00:43:36,520 +المجموعات المفروضة من المجموعات المفروضة من + +603 +00:43:36,520 --> 00:43:39,000 +المجموعات المفروضة من المجموعات المفروضة من + +604 +00:43:39,000 --> 00:43:45,440 +المجموعات المفروضة + +605 +00:43:45,440 --> 00:43:52,040 +من المجموعات المفروضة من المجموعات المفروضة + +606 +00:44:15,210 --> 00:44:20,770 +أولًا، سوف نبدأ بـ completed and transferred out، + +607 +00:44:23,970 --> 00:44:27,250 +بالطبع، باعتبار الـ first in and first out، هذا + +608 +00:44:27,250 --> 00:44:33,670 +المجلد من 400 أجهزة، أولًا من كل ما سنقوم بإدخاله هو + +609 +00:44:33,670 --> 00:44:38,270 +الواقعات التي كانت مقررة في السنة السابقة أو في + +610 +00:44:38,270 --> 00:44:43,010 +السنة السابقة، كما قلنا، فبالتالي، كما نستطيع أن نرى + +611 +00:44:43,010 --> 00:44:48,610 +هنا، هذه أو هذه هي الواقعات التي كانت مقررة في + +612 +00:44:48,610 --> 00:44:58,290 +السنة السابقة، الـ 8100 والـ 18000 بمجموع 26100 هي + +613 +00:44:58,290 --> 00:45:02,330 +المجموعة الوحيدة التي كانت مقررة بداخل فبراير + +614 +00:45:02,330 --> 00:45:07,630 +أو التي كانت مقررة بداخل فبراير، الآن سوف نقوم + +615 +00:45:07,630 --> 00:45:12,970 +بوضع المسافرات التي موجودة في هذا الوقت، لكي نكمل + +616 +00:45:12,970 --> 00:45:19,410 +عملية العمل المبدئي + +667 +00:48:58,140 --> 00:49:02,820 +الأساسي كان يعطينا مقاومة 52000 + +668 +00:49:05,190 --> 00:49:10,730 +حيث أن الـFIFO أعطانا عدد من 52480، لذلك فإن + +669 +00:49:10,730 --> 00:49:14,570 +الفرصة الوحيدة التي يتم تنفيذها في المجلد الأخير + +670 +00:49:14,570 --> 00:49:19,390 +يكون عدد + +671 +00:49:19,390 --> 00:49:24,390 +ما تم تنفيذه من مجلد الوظيفة إلى مجلد الوظيفة + +672 +00:49:24,390 --> 00:49:28,770 +التجاربية، هذه ستكون الفرصة الوحيدة في المجلد + +673 +00:49:28,770 --> 00:49:29,850 +الوحيد في مجلد الوظيفة. + +674 +00:49:35,770 --> 00:49:40,530 +إلى نهاية حدثنا اليوم، كما يمكننا أن نرى هنا، نحن + +675 +00:49:40,530 --> 00:49:43,610 +قمنا بإنهاء جميع الحوادث، نحن قمنا بالتحدث عن + +676 +00:49:43,610 --> 00:49:46,870 +الحادثة بدون بداية أو نهاية عملية + +677 +00:49:46,870 --> 00:49:47,110 +(repeated word removed) + +678 +00:49:47,110 --> 00:49:47,630 +(repeated word removed) + +679 +00:49:47,630 --> 00:49:48,570 +(repeated word removed) + +680 +00:49:48,570 --> 00:49:52,990 +(repeated word removed) + +681 +00:49:52,990 --> 00:49:53,030 +(repeated word removed) + +682 +00:49:53,030 --> 00:49:58,360 +عملية. إذا كان لدينا كامل من البداية واليوم + +683 +00:49:58,360 --> 00:50:00,720 +وعملية الانفجار في البرنامج، إن شاء الله في المرة + +684 +00:50:00,720 --> 00:50:05,640 +القادمة، سوف نبدأ بحل + +685 +00:50:05,640 --> 00:50:11,800 +بعض المشاكل وسوف نتكلم عن بعض المواضيع الصغيرة + +686 +00:50:11,800 --> 00:50:17,340 +مثل استخدام أساسيات البرنامج في أساسيات البرنامج، و + +687 +00:50:17,340 --> 00:50:19,360 +سنتكلم أيضًا عن + +688 +00:50:22,310 --> 00:50:26,430 +بسرعة، مجموعة من نظام الوزارات، وهي مزيج بين + +689 +00:50:26,430 --> 00:50:29,070 +نظام الوزارات اللي أخذناه في Cost Accounting + +690 +00:50:29,070 --> 00:50:32,390 +1 ونظام الوزارات اللي أخذناه في Cost + +691 +00:50:32,390 --> 00:50:35,650 +Accounting 2. شكرًا للمشاهدة، وسأراكم يوم الـقادم. diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/L2YK2GiCf-E_postprocess.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/L2YK2GiCf-E_postprocess.srt new file mode 100644 index 0000000000000000000000000000000000000000..6aac94da18cc1c86a7e566e037414d27a72b97f2 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/L2YK2GiCf-E_postprocess.srt @@ -0,0 +1,2764 @@ +1 +00:00:20,650 --> 00:00:23,750 +Hello everyone, today inshallah we are going to + +2 +00:00:23,750 --> 00:00:27,150 +continue from where we stopped the last time of + +3 +00:00:27,150 --> 00:00:30,570 +course in the previous lectures we started our + +4 +00:00:30,570 --> 00:00:34,430 +discussion on + +5 +00:00:34,430 --> 00:00:38,030 +the title or discussing the title process costing + +6 +00:00:38,030 --> 00:00:42,130 +of courseقمنا بتقسيم محادثتنا إلى ثلاث حالات + +7 +00:00:42,130 --> 00:00:47,350 +مختلفة، الحالة الأولى بدون أي عملية تبدأ فيها + +8 +00:00:47,350 --> 00:00:50,290 +عملية تبدأ أو تنتهي فيها عملية تبدأ وقمنا بقول + +9 +00:00:50,290 --> 00:00:53,830 +إنها عملية عملية تقسيم بسيطة، تقسيم مجموعات + +10 +00:00:53,830 --> 00:00:58,560 +العمليات بالمجموعات العاملةالقضية الثانية كانت + +11 +00:00:58,560 --> 00:01:05,360 +أكتر صحيحة أو أكتر صعبة القضية التاسعة أو القضية + +12 +00:01:05,360 --> 00:01:09,440 +الثانية أو القضية الثانية كانت من عملية صناعة + +13 +00:01:09,440 --> 00:01:13,700 +لديها ليس لديها بداية إكتشاف ولكن لديها إكتشاف + +14 +00:01:13,700 --> 00:01:16,900 +نهائي وقلنا إن إذا كان لدينا إكتشاف نهائي ، يجب أن + +15 +00:01:16,900 --> 00:01:22,210 +نستخدم البرنامج الخمس خطوطوبعد ذلك قمنا بإيقاف + +16 +00:01:22,210 --> 00:01:24,350 +حالة رقم ثلاثة أو حالة رقم ثلاثة أو حالة رقم ثلاثة + +17 +00:01:24,350 --> 00:01:24,950 +أو حالة رقم ثلاثة أو حالة رقم ثلاثة أو حالة رقم + +18 +00:01:24,950 --> 00:01:25,570 +ثلاثة أو حالة رقم ثلاثة أو حالة رقم ثلاثة أو حالة + +19 +00:01:25,570 --> 00:01:27,350 +رقم ثلاثة أو حالة رقم ثلاثة أو حالة رقم ثلاثة أو + +20 +00:01:27,350 --> 00:01:31,010 +حالة رقم ثلاثة أو حالة رقم ثلاثة أو حالة رقم ثلاثة + +21 +00:01:31,010 --> 00:01:37,640 +أو حالة رقمو بالطبع قلنا بشأن حالة رقم ثلاثة أو + +22 +00:01:37,640 --> 00:01:41,460 +ثالث حالة إذا كانت لديها عملية إنتهاء عملية عملية + +23 +00:01:41,460 --> 00:01:42,360 +عملية عملية عملية عملية عملية عملية عملية عملية + +24 +00:01:42,360 --> 00:01:42,480 +عملية عملية عملية عملية عملية عملية عملية عملية + +25 +00:01:42,480 --> 00:01:43,420 +عملية عملية عملية عملية عملية عملية عملية عملية + +26 +00:01:43,420 --> 00:01:44,160 +عملية عملية عملية عملية عملية عملية عملية عملية + +27 +00:01:44,160 --> 00:01:44,560 +عملية عملية عملية عملية عملية عملية عملية عملية + +28 +00:01:44,560 --> 00:01:47,040 +عملية عملية عملية عملية عملية عملية عملية عملية + +29 +00:01:47,040 --> 00:01:49,540 +عملية عملية عملية عملية عملية عملية عملية عملية + +30 +00:01:49,540 --> 00:01:54,180 +عملية عملية + +31 +00:01:54,180 --> 00:01:54,940 +ع + +32 +00:01:57,260 --> 00:02:01,180 +أو الطريقة الثانية التي هي الـ first in first out + +33 +00:02:01,180 --> 00:02:03,180 +أو الطريقة الـ FIFO بالطبع الطريقة الـ weighted + +34 +00:02:03,180 --> 00:02:10,320 +average هي تعتمد على ان الكمليشة من البداية للعمل + +35 +00:02:10,320 --> 00:02:16,770 +و البرنامج هي متساومة بابداء أجهزة جديدةبما أن + +36 +00:02:16,770 --> 00:02:21,910 +طريقة first in and first out تعتبر أننا ننتهي أولا + +37 +00:02:21,910 --> 00:02:26,550 +من البداية من العمل ومن ثم نبدأ أشياء جديدة في + +38 +00:02:26,550 --> 00:02:30,390 +عملية البرنامج في فترة محددة محددة. دعونا نرى ما + +39 +00:02:30,390 --> 00:02:35,110 +هي الفرصة بين الاثنين أو كيف سنقوم بتخطيط عامة + +40 +00:02:35,110 --> 00:02:38,410 +عملية البرنامج ومجموعة البرنامج تم إكمالها + +41 +00:02:38,410 --> 00:02:39,070 +وإتفاقها. + +42 +00:02:46,450 --> 00:02:56,810 +بالطبع هذه المعلومات هي المعلومات عن مارتش لدراسة + +43 +00:02:56,810 --> 00:03:02,970 +مجلس التجارب وطبعا لدينا 225 جهزةمع مواقع مبادرة + +44 +00:03:02,970 --> 00:03:10,210 +18000 ومع مجموعة 8100 بمجموعة 100% من المواقع + +45 +00:03:10,210 --> 00:03:15,250 +المبادرة و60% من المجموعة بالطبع قلنا أن هذه + +46 +00:03:15,250 --> 00:03:19,270 +المجموعات أو هذه المعلومات أو هذا البيانات تم + +47 +00:03:19,270 --> 00:03:24,530 +اختيارها من ما فعلناه أو من الكتب أو دعنا نقول من + +48 +00:03:24,530 --> 00:03:30,600 +مجموعاتنا في الشهر الماضيلأن هذه المعلومات كانت + +49 +00:03:30,600 --> 00:03:35,100 +المخصصة الأخيرة أو المخصصة الخاصة في 29 فبراير أو + +50 +00:03:35,100 --> 00:03:39,500 +في نهاية فبراير لذلك هذه المعلومات تم اختيارها من + +51 +00:03:39,500 --> 00:03:46,810 +عام قبل عام قبل عام مارس بدأنا جديدأو إنتجة + +52 +00:03:46,810 --> 00:03:53,270 +مجموعات جديدة بقيمة 275 من هذه المجموعات أو + +53 +00:03:53,270 --> 00:03:57,330 +مجموعات أكتر من 500 نحن قمنا بإنهاء أو نحن قمنا + +54 +00:03:57,330 --> 00:04:02,260 +بإنهاء وانتجه من مجلس التجارب إلى مجلس التجاربعن + +55 +00:04:02,260 --> 00:04:05,380 +طريق الوصول إلى الـ 400 وعن طريق الوصول إلى الـ + +56 +00:04:05,380 --> 00:04:17,980 +400 وعن طريق الوصول إلى الـ 400 + +57 +00:04:19,120 --> 00:04:23,420 +والـ 100 مليارات كمجموعة لتخلص من عملية تجارب + +58 +00:04:23,420 --> 00:04:30,800 +التجارب لديها 100% من المواد الواضحة أو لديها 100% + +59 +00:04:30,800 --> 00:04:34,100 +من المواد الواضحة أو لديها 50% من تجارب التجارب + +60 +00:04:34,870 --> 00:04:39,790 +بالطبع الدورات التي تم تجاربها في مارس في هذا + +61 +00:04:39,790 --> 00:04:42,990 +البرنامج التجاربي أو في هذا البرنامج التجاربي كانت + +62 +00:04:42,990 --> 00:04:45,210 +nineteen thousand eight hundred and sixteen + +63 +00:04:45,210 --> 00:04:48,130 +thousand three hundred and eighty with a total of + +64 +00:04:48,130 --> 00:04:51,050 +thirty six thousand one hundred and eighty بالطبع + +65 +00:04:51,050 --> 00:04:54,270 +المدى من nineteen thousand eight hundred dollars + +66 +00:04:55,800 --> 00:05:07,980 +وهو مرتبط بالمواد الواضحة لـ 225 او 275؟ لماذا + +67 +00:05:07,980 --> 00:05:14,030 +نقرر الـ 19800 دولار؟للـ 225 مليار دولار ، لقد + +68 +00:05:14,030 --> 00:05:18,330 +وضعنا المادة الواضحة التي يحتاجها المادة الواضحة + +69 +00:05:18,330 --> 00:05:22,870 +في الشهر الماضي ، صحيح؟ لذلك في هذا الشهر ، لن نضع + +70 +00:05:22,870 --> 00:05:26,990 +أي مادة واضحة لـ 225 مليار دولار ، لذلك جميع أسعار + +71 +00:05:26,990 --> 00:05:30,170 +المادة الواضحة التي كانت مجردها في هذه السنة + +72 +00:05:30,170 --> 00:05:35,670 +مرتبطة بـ 275 مليار دولار ، صحيح؟ بينما للمساعدة + +73 +00:05:35,670 --> 00:05:43,140 +الانتقالية ، مجردنا 16380 دولارهذه المئة مرتبطة + +74 +00:05:43,140 --> 00:05:50,160 +بماذا؟ أولا لإنهاء الـ 225 لإنهاء الـ 40% اللي لا + +75 +00:05:50,160 --> 00:05:54,240 +يزال متبقى لأن الـ 60% كانت مقررة في الشهر الماضي، + +76 +00:05:54,240 --> 00:05:58,080 +لذلك في هذا الشهر .. في هذا الشهر، سنكمل من أين + +77 +00:05:58,080 --> 00:06:03,920 +قمنا بإيقافه، لذلك سنقوم فقط بإنهاء الـ 40% لإنهاء + +78 +00:06:03,920 --> 00:06:06,980 +هذه الأشياء المليئة إلى أشياء مليئة أو أشياء + +79 +00:06:06,980 --> 00:06:13,410 +مكملة.والتقليد المتبقى سيكون مطلوب ان يصل ال 100 + +80 +00:06:13,410 --> 00:06:20,270 +اجهزة الى 50% بالطبع كمان كمان كمان كمان كمان كمان + +81 +00:06:20,270 --> 00:06:21,430 +كمان كمان كمان كمان كمان كمان كمان كمان كمان كمان + +82 +00:06:21,430 --> 00:06:25,370 +كمان كمان كمان كمان كمان كمان كمان كمان كمان كمان + +83 +00:06:25,370 --> 00:06:31,370 +كمان كمان + +84 +00:06:32,360 --> 00:06:35,920 +هل لديك أسئلة؟ بالطبع هذه هي المعلومات، و الأول + +85 +00:06:35,920 --> 00:06:42,940 +نرى كيف نستخدم الخطوط الخامسة أبعد عن طريق طريقة + +86 +00:06:42,940 --> 00:06:48,840 +الوزيارة التجارية التجارية التجارية التجارية + +87 +00:06:48,840 --> 00:06:52,980 +التجارية التجارية التجارية التجارية التجارية + +88 +00:06:52,980 --> 00:06:54,240 +التجارية التجارية التجارية التجارية التجارية + +89 +00:06:54,240 --> 00:06:55,700 +التجارية التجارية التجارية التجارية التجارية + +90 +00:06:55,700 --> 00:06:55,820 +التجارية التجارية التجارية التجارية التجارية + +91 +00:06:55,820 --> 00:06:55,920 +التجارية التجارية التجارية التجارية التجارية + +92 +00:06:55,920 --> 00:06:59,040 +التجارية التجارية التجارية التجارية التجارية + +93 +00:06:59,040 --> 00:07:04,970 +التجارية التجارية التجارتعتبر كل العمل الذي قمت به + +94 +00:07:04,970 --> 00:07:09,230 +حتى الآن إذا كانت هذه العملية بدأت في الشهر الماضي + +95 +00:07:09,230 --> 00:07:15,550 +أو إذا بدأت في هذا الشهر، لا يختلق بين الاثنين، + +96 +00:07:15,550 --> 00:07:22,110 +لهذا السبب نسميها عملة عادية، نسجلماذا نفعل أو + +97 +00:07:22,110 --> 00:07:26,990 +نقوم بتسجيل المجموعات التي بدأت من السنة السابقة + +98 +00:07:26,990 --> 00:07:30,710 +أو السنوات السابقة أو السنوات السابقة مع المجموعات + +99 +00:07:30,710 --> 00:07:36,570 +التي بدأت في هذا السنة تعتبرها مثل هذا قلنا بأن + +100 +00:07:36,570 --> 00:07:40,770 +مجموعة البروكسيس هي طريقة تسجيل، صحيح؟ سنقوم + +101 +00:07:40,770 --> 00:07:46,430 +بتقسيم البروكسيس بمعدل المجموعات، صحيح؟ + +102 +00:07:48,990 --> 00:07:51,990 +بالطبع، عدد المجموعات هي المجموعات المميزة لأننا + +103 +00:07:51,990 --> 00:07:56,410 +لدينا عملية إنتهاء في البرنامج في طريقة عملية + +104 +00:07:56,410 --> 00:07:57,370 +عملية عملية عملية عملية عملية عملية عملية عملية + +105 +00:07:57,370 --> 00:07:57,710 +عملية عملية عملية عملية عملية عملية عملية عملية + +106 +00:07:57,710 --> 00:07:58,430 +عملية عملية عملية عملية عملية عملية عملية عملية + +107 +00:07:58,430 --> 00:07:58,630 +عملية عملية عملية عملية عملية عملية عملية عملية + +108 +00:07:58,630 --> 00:08:04,050 +عملية عمل + +109 +00:08:04,090 --> 00:08:09,670 +في الشهر الماضي وفي الشهر اليوم لسنا نقوم بتقرير + +110 +00:08:09,670 --> 00:08:13,450 +الاثنين الجهات. لسنا نقوم بتقرير الاثنين الجهات. + +111 +00:08:13,570 --> 00:08:16,970 +لسنا نقوم بتأخير الاثنين الجهات كما لو كانوا + +112 +00:08:16,970 --> 00:08:23,170 +مقررين في نفس الوقت. لذلك الجميع الجهات هناهو + +113 +00:08:23,170 --> 00:08:26,470 +المجالات التي تم تحريرها داخل الوقت أو داخل الوقت + +114 +00:08:26,470 --> 00:08:31,290 +الحالي و .. او كمان من المجالات التي تم تحريرها في + +115 +00:08:31,290 --> 00:08:35,790 +الوقت السابق لا اختلاف هنا بين الاثنين المجالات و + +116 +00:08:35,790 --> 00:08:40,590 +سنقوم بتقسيمه بمعدل المجالات المعدلة التي بدأت بها + +117 +00:08:40,590 --> 00:08:44,460 +أو معدل المجالات الكامة دعنا نقولما كانت هذه + +118 +00:08:44,460 --> 00:08:48,560 +المجلدات بدأت في السنة السابقة أو في السنة السابقة + +119 +00:08:48,560 --> 00:08:53,600 +أو في السنة السابقة، وما كانت المجلدات التي بدأت + +120 +00:08:53,600 --> 00:08:58,960 +في هذا السنة. لذلك، لن نختار أيضًا بين المجلدات + +121 +00:08:58,960 --> 00:09:05,180 +التي بدأت قبلها أو بدأت في السنوات السابقة ومجلدات + +122 +00:09:05,180 --> 00:09:10,200 +التي بدأت في هذا السنة. لهذا السبب، سنسميها طريقة + +123 +00:09:10,200 --> 00:09:15,050 +عملية عملية عملية عملية عمليةهل لديك أسئلة؟ لذلك + +124 +00:09:15,050 --> 00:09:18,270 +كما نستطيع أن نرى هنا، يقوم بتخطيط قيمة على مجموعة + +125 +00:09:18,270 --> 00:09:22,550 +متساومة، بالطبع هذا هو التخطيط من قيمة على مجموعة + +126 +00:09:22,550 --> 00:09:26,230 +متساومة، صحيح؟ كيف نقوم بتخطيط قيمة على مجموعة + +127 +00:09:26,230 --> 00:09:30,330 +متساومة؟ نقوم بتقسيم القيمة بمجموعات متساومة، لذلك + +128 +00:09:30,330 --> 00:09:35,330 +القيمة على مجموعة متساومة هنا، هو يوصف كل العمل + +129 +00:09:35,330 --> 00:09:39,730 +الذي قمت به إلى الآنهذا يعني أننا سنقوم بالتخطيط + +130 +00:09:39,730 --> 00:09:44,410 +لجميع العمل الذي قمنا به إذا كانت بدأت في السنة + +131 +00:09:44,410 --> 00:09:48,750 +السابقة أو في السنوات السابقة أو في هذه السنة مهما + +132 +00:09:48,750 --> 00:09:54,270 +كانت عملية التخطيط في تلك السنة ومن + +133 +00:09:54,270 --> 00:09:57,790 +ثم بعد التخطيط لجميع المجموعات أو المجموعات + +134 +00:09:57,790 --> 00:10:00,330 +المناسبة يجب أن نقوم بالتخطيط لهذا السبب سنقوم + +135 +00:10:00,330 --> 00:10:08,370 +بالتخطيط باستخدام هذاعن طريق الوصول إلى مجموعات + +136 +00:10:08,370 --> 00:10:08,910 +مختلفة ومختلفة ومختلفة ومختلفة ومختلفة ومختلفة + +137 +00:10:08,910 --> 00:10:09,750 +ومختلفة ومختلفة ومختلفة ومختلفة ومختلفة ومختلفة + +138 +00:10:09,750 --> 00:10:17,170 +ومختلفة ومختلفة ومختلفة ومختلفة ومختلفة ومختلفة + +139 +00:10:17,170 --> 00:10:17,570 +ومختلفة ومختلفة ومختلفة ومختلفة ومختلفة ومختلفة + +140 +00:10:17,570 --> 00:10:23,610 +ومختلفة ومختلفة ومختلفة ومختلفة ومختلفة ومختلفة + +141 +00:10:34,800 --> 00:10:38,680 +بالطبع عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +142 +00:10:38,680 --> 00:10:40,480 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +143 +00:10:40,480 --> 00:10:42,400 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +144 +00:10:42,400 --> 00:10:45,020 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +145 +00:10:45,020 --> 00:10:48,340 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +146 +00:10:48,340 --> 00:10:52,300 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +147 +00:10:52,300 --> 00:11:02,640 +عدد + +148 +00:11:02,640 --> 00:11:08,810 +عددلذلك نحن سنخلق نحن سنخلق هذه الاتجارات أو هذه + +149 +00:11:08,810 --> 00:11:13,790 +الاتجارات مع بعضها البعض بالطبع الـ FIFO كما سنرى + +150 +00:11:13,790 --> 00:11:20,550 +ليس لها هذه السهولة في التخطيط لجمع مجموعة كورس + +151 +00:11:20,550 --> 00:11:23,900 +بالمقارنة كما سنرىالان دعنا نبدأ بالطرق الأولى + +152 +00:11:23,900 --> 00:11:28,060 +بالطبع نحتاج لنجرح المجموعات الوضعية، صحيح؟ ثم + +153 +00:11:28,060 --> 00:11:32,200 +نحتاج لنقلق المجموعات الوضعية لتلك المجموعات + +154 +00:11:32,200 --> 00:11:36,000 +الوضعية، ثم نحتاج لنجرح المجموعات الوضعية لتلك + +155 +00:11:36,000 --> 00:11:37,640 +المجموعات الوضعية، ثم نحتاج لنجرح المجموعات + +156 +00:11:37,640 --> 00:11:37,940 +الوضعية لتلك المجموعة الوضعية، ثم نحتاج لنجرح + +157 +00:11:37,940 --> 00:11:40,420 +المجموعات الوضعية لتلك المجموعة الوضعية، ثم نحتاج + +158 +00:11:40,420 --> 00:11:45,080 +لنجرح المجموعات الوضعية لتلك المجموعة + +159 +00:11:45,080 --> 00:11:50,360 +الوضعية، ثم نحتاج لنجرح المسنستخدم نفس الأبعاد، + +160 +00:11:50,360 --> 00:11:54,660 +ولكن يجب أن نعرف أولا ما هي طريقة تجارب البيانات + +161 +00:11:54,660 --> 00:11:59,540 +التي سنستخدمها. أولا، نعتبرها عدد الميزاني، لذا + +162 +00:11:59,540 --> 00:12:05,160 +دعنا نرى كيف نستخدم الأبعاد المختلفةكما يمكننا أن + +163 +00:12:05,160 --> 00:12:09,640 +نرى هنا خطوة رقم واحد المجلدين كما قلنا بأن خطوة + +164 +00:12:09,640 --> 00:12:12,580 +رقم واحدة يجب أن تجيب على إجابة إثنين أسئلة أو + +165 +00:12:12,580 --> 00:12:16,280 +إثنين أسئلة مختلفة من أين أتيت هذه المجلدين؟ و أين + +166 +00:12:16,280 --> 00:12:24,640 +ذهبوا؟ بالطبع 225 أما في البدايةو275 كانت بدأت في + +167 +00:12:24,640 --> 00:12:28,900 +هذا الوقت الحاضر، لذلك المجموعة التي يجب أن نعتمد + +168 +00:12:28,900 --> 00:12:34,920 +عليها هو 500 عضلة جسمية، بالطبع أين ذهبت 500 عضلة؟ + +169 +00:12:34,920 --> 00:12:39,680 +400 تم إكمالها وإعادتها و100 + +170 +00:12:43,190 --> 00:12:44,750 +أو كمخصص لعمل عمل نهائي أو كمخصص لعمل عمل نهائي أو + +171 +00:12:44,750 --> 00:12:45,650 +كمخصص لعمل نهائي أو كمخصص لعمل نهائي أو كمخصص لعمل + +172 +00:12:45,650 --> 00:12:48,890 +نهائي أو كمخصص لعمل نهائي أو كمخصص لعمل نهائي أو + +173 +00:12:48,890 --> 00:12:50,930 +كمخصص لعمل نهائي أو كمخصص لعمل نهائي أو كمخصص لعمل + +174 +00:12:50,930 --> 00:12:52,450 +نهائي أو كمخصص لعمل نهائي أو كمخصص لعمل نهائي أو + +175 +00:12:52,450 --> 00:12:53,190 +كمخصص لعمل نهائي أو كمخصص لعمل نهائي أو كمخصص لعمل + +176 +00:12:53,190 --> 00:12:55,030 +نهائي أو كمخصص لعمل نهائي أو كمخصص لعمل نهقلنا إن + +177 +00:12:55,030 --> 00:13:01,070 +الـ400 تم إكماله وإتجاره، ولم نسمح بأصل هذه + +178 +00:13:01,070 --> 00:13:07,750 +المجلدات، ولم نقول إن من الـ400 إلى 125 بدأت من + +179 +00:13:07,750 --> 00:13:13,890 +السنة السابقة، و175 بدأت خلال السنة، ولم نقول إننا + +180 +00:13:13,890 --> 00:13:19,090 +لم نفرق بين العمل اللي كان عمله في السنة السابقة + +181 +00:13:19,090 --> 00:13:26,040 +وعمله في السنة الحالية.لذلك كما يمكننا أن نرى هنا + +182 +00:13:26,040 --> 00:13:28,800 +نحن نقيم أو نستخدم طريقة عملية عملية عملية عملية + +183 +00:13:28,800 --> 00:13:31,000 +عملية عملية عملية عملية عمليية عمليية عمليية + +184 +00:13:31,000 --> 00:13:32,200 +عمليية عمليية عمليية عمليية عمليية عمليية عمليية + +185 +00:13:32,200 --> 00:13:32,820 +عمليية عمليية عمليية عمليية عمليية عمليية عمليية + +186 +00:13:32,820 --> 00:13:32,860 +عمليية عمليية عمليية عمليية عمليية عمليية عمليية + +187 +00:13:32,860 --> 00:13:36,500 +عمليية عمليية عمليية عمليية عمليية عمليية عمليية + +188 +00:13:36,500 --> 00:13:41,620 +عمليية + +189 +00:13:41,620 --> 00:13:46,880 +عمليية عمليية ع + +190 +00:13:51,430 --> 00:13:54,090 +طريقة رقم 2 كما قلنا يجب أن نقوم باستخدام + +191 +00:13:54,090 --> 00:13:58,790 +المجموعات المناسبة للمجموعات الجسمية بالطبع 400 + +192 +00:13:58,790 --> 00:14:00,590 +مليون مليون مليون مليون مليون مليون مليون مليون + +193 +00:14:00,590 --> 00:14:00,890 +مليون مليون مليون مليون مليون مليون مليون مليون + +194 +00:14:00,890 --> 00:14:00,970 +مليون مليون مليون مليون مليون مليون مليون مليون + +195 +00:14:00,970 --> 00:14:02,030 +مليون مليون مليون مليون مليون مليون مليون مليون + +196 +00:14:02,030 --> 00:14:04,830 +مليون مليون مليون مليون مليون مليون مليون مليون + +197 +00:14:04,830 --> 00:14:06,030 +مليون مليون مليون مليون مليون مليون مليون مليون + +198 +00:14:06,030 --> 00:14:06,410 +مليون مليون مليون مليون مليون مليون مليون مليون + +199 +00:14:06,410 --> 00:14:20,770 +مليون مليون ملي + +200 +00:14:20,810 --> 00:14:25,870 +وهي نفس المساعدات التي كانت تعمل في تصنيع هذه + +201 +00:14:25,870 --> 00:14:30,010 +المجموعات بالطبع لدينا 400 مجموعات تتمتع بالتصنيع، + +202 +00:14:30,010 --> 00:14:33,510 +لذلك المجموعات التقليدية ستكون 400 للمواد الواضحة + +203 +00:14:33,510 --> 00:14:38,210 +لأنها أخذت 100% من المواد الواضحة و100% من + +204 +00:14:38,210 --> 00:14:42,670 +المجموعات التقليدية، لذلك ستكون 400 مجموعاتالآن + +205 +00:14:42,670 --> 00:14:44,770 +دعنا نذهب إلى الواحدة والعشرة عشرة عضلات + +206 +00:14:44,770 --> 00:14:49,570 +باعتبارنا، باعتبارنا المسؤال أو باعتبارنا الوصفة. + +207 +00:14:49,570 --> 00:14:55,660 +قالوا إن هذه العضلاتبسبب أنهم بدأوا بأخذ 100% من + +208 +00:14:55,660 --> 00:14:58,340 +المواد الواضحة لأن المواد الواضحة تم إضافتها في + +209 +00:14:58,340 --> 00:15:02,140 +البداية من + +210 +00:15:02,140 --> 00:15:06,780 +عملية البرنامج، لذلك أي مجموعة بدأت بأخذ 100% من + +211 +00:15:06,780 --> 00:15:10,380 +المواد الواضحة، لذلك كما نرى هنا، وهذه هي + +212 +00:15:10,380 --> 00:15:16,250 +المعلومات التي تم إعطائها في المثالأو الوصفة، لذلك + +213 +00:15:16,250 --> 00:15:18,630 +من الواحدة واحدة واحدة واحدة واحدة واحدة واحدة + +214 +00:15:18,630 --> 00:15:21,910 +واحدة واحدة واحدة واحدة واحدة واحدة واحدة واحدة + +215 +00:15:21,910 --> 00:15:24,910 +واحدة واحدة واحدة واحدة واحدة واحدة واحدة واحدة + +216 +00:15:24,910 --> 00:15:26,410 +واحدة واحدة واحدة واحدة واحدة واحدة واحدة واحدة + +217 +00:15:26,410 --> 00:15:32,570 +واحدة واحدة واحدة واحدة واحدة + +218 +00:15:32,570 --> 00:15:37,090 +واحدة + +219 +00:15:45,170 --> 00:15:50,930 +الـ 100 مليارات مرتبطة بالـ 50% وهو البرمجة + +220 +00:15:50,930 --> 00:15:53,950 +الواضحة للوصول للدراسة الواضحة للدراسة الواضحة + +221 +00:15:53,950 --> 00:15:54,990 +الواضحة الواضحة الواضحة الواضحة الواضحة الواضحة + +222 +00:15:54,990 --> 00:15:56,510 +الواضحة الواضحة الواضحة الواضحة الواضحة الواضحة + +223 +00:15:56,510 --> 00:15:58,730 +الواضحة الواضحة الواضحة الواضحة الواضحة الواضحة + +224 +00:15:58,730 --> 00:16:00,070 +الواضحة الواضحة الواضحة الواضحة الواضحة الواضحة + +225 +00:16:00,070 --> 00:16:07,350 +الواضحة الواضحة الواضحةالخطوة اللي اكترناها كانت + +226 +00:16:07,350 --> 00:16:15,950 +تتجه إلى ال 50% من المستخدمين الذين اكتروا ال 100% + +227 +00:16:15,950 --> 00:16:21,080 +من المستخدمينلذلك كما يمكننا أن نرى هنا الأبعاد هي + +228 +00:16:21,080 --> 00:16:26,640 +نفسها، لم نكن لدينا أو لم نتغير أي شيء من حالة رقم + +229 +00:16:26,640 --> 00:16:31,420 +2. الان بالطبع في حالة رقم 3، يجب أن نجرح جميع + +230 +00:16:31,420 --> 00:16:34,460 +القوات التي نحتاجها. هنا في حالة رقم 2، أو دعنا + +231 +00:16:34,460 --> 00:16:38,140 +نقول في حالة رقم 2، فقط أخذنا القوات التي كانت + +232 +00:16:38,140 --> 00:16:41,420 +مدعومة داخل فترة محددة. لماذا؟ لأننا لم نكن لدينا + +233 +00:16:41,420 --> 00:16:44,540 +أي تبدأ في الانفصال.ولكن في هذه الحالة لدينا بداية + +234 +00:16:44,540 --> 00:16:48,240 +الانتجار، لذلك يجب أن نعتبر المدرسة التي اعتبرنا + +235 +00:16:48,240 --> 00:16:51,020 +بداية الانتجار أو المدرسة التي اعتبرنا بداية + +236 +00:16:51,020 --> 00:16:55,000 +الانتجار في السنة السابقة أو السنة السابقة أو + +237 +00:16:55,000 --> 00:16:58,000 +السنة السابقة في هذه الحالة. لذلك، بداية العمل في + +238 +00:16:58,000 --> 00:17:03,520 +البرنامج هو 26100 مليون دولار عامة، وهو 18000 + +239 +00:17:03,520 --> 00:17:06,400 +دولار و8100 مليون دولار عامة. هذه هي المعلومات + +240 +00:17:06,400 --> 00:17:09,960 +التي تم اختيارها من حالة رقم 2 أو التي تم اختيارها + +241 +00:17:09,960 --> 00:17:14,970 +من السنة السابقة أو السنة السابقة.بالطبع الدورات + +242 +00:17:14,970 --> 00:17:18,510 +التي تم إضافتها داخل الوقت الحالي وهو مارس هي الـ + +243 +00:17:18,510 --> 00:17:24,990 +36,180 و19,800 كدورات مادية و 16,380 كدورات تغيير + +244 +00:17:24,990 --> 00:17:31,030 +بالطبع هذه الدورات تم تصميمها و تم إعطائها لنا من + +245 +00:17:31,030 --> 00:17:34,770 +خلال المثال أو المثال بالطبع لدينا نظام التفاصيل و + +246 +00:17:34,770 --> 00:17:40,170 +المعلومات التي تجمع هذه المعلومات لذلك لدينا + +247 +00:17:40,170 --> 00:17:41,710 +مصطلحات ومقالات + +248 +00:17:43,580 --> 00:17:47,560 +تأخذ المعلومات التي نحتاجها منها، بالطبع بعد خطوة + +249 +00:17:47,560 --> 00:17:50,680 +رقم ثلاثة، وهي المجموعات التي نحتاجها، بالطبع + +250 +00:17:50,680 --> 00:17:55,540 +المضافة أو المضافة لهذه الاثنين يعطينا المجموعات + +251 +00:17:55,540 --> 00:18:01,090 +التي نحتاجها هذه هي المجموعات التي سنختارهاتختار + +252 +00:18:01,090 --> 00:18:04,970 +او تقوم بتقسيم بين اتجارتين الانتهاء من العمل + +253 +00:18:04,970 --> 00:18:08,910 +والتجارب التي تم تجريها و تم تجريها. كما يمكننا أن + +254 +00:18:08,910 --> 00:18:15,010 +نرى هنا نحن سنستخدم جميع الواقعات، رغم أنها كانت + +255 +00:18:15,010 --> 00:18:18,990 +مضادة في السنة السابقة أو مضادة في هذا السنة، كما + +256 +00:18:18,990 --> 00:18:23,010 +نستطيع أن نرى هنا، كما قلنا في تحديثنا عن طريقة + +257 +00:18:23,010 --> 00:18:28,710 +الانتجار المساعد.طبعا خطوة رقم 4 هي تخطيط + +258 +00:18:28,710 --> 00:18:31,850 +المجموعات المناسبة أو قيمة على المجموعات المناسبة + +259 +00:18:31,850 --> 00:18:38,530 +بالطبع يمكن تخطيط + +260 +00:18:38,530 --> 00:18:39,310 +المجموعات المناسبة على المجموعات المناسبة بمقاطعة + +261 +00:18:39,310 --> 00:18:44,130 +المجموعات المناسبة أو قيمة على المجموعات المناسبة + +262 +00:18:44,330 --> 00:18:48,190 +ولا كانت هذه المجموعات بدأت في هذه السنة أو في + +263 +00:18:48,190 --> 00:18:50,930 +السنة السابقة هذا هو طريقة عملية عملية عملية عملية + +264 +00:18:50,930 --> 00:18:54,350 +عملية عملية عملية عملية عملية عملية عملية عملية + +265 +00:18:54,350 --> 00:18:54,510 +عملية عملية عملية عملية عملية عملية عملية عملية + +266 +00:18:54,510 --> 00:18:55,250 +عملية عملية عملية عملية عملية عملية عملية عملية + +267 +00:18:55,250 --> 00:19:07,530 +عملية عملية عملية عملية ع + +268 +00:19:09,050 --> 00:19:14,010 +and 450 of course the 500 and 450 were taken from + +269 +00:19:14,010 --> 00:19:17,970 +step number two therefore as we can see here in + +270 +00:19:17,970 --> 00:19:21,010 +step number four we are using the previous steps + +271 +00:19:21,010 --> 00:19:24,270 +we are using the data that have been calculated or + +272 +00:19:24,270 --> 00:19:28,920 +that has been calculated from previous stepsكما + +273 +00:19:28,920 --> 00:19:35,280 +يمكننا أن نرى هنا قيمة مجموعة متساومة 75.6$ و 54.4 + +274 +00:19:35,280 --> 00:19:41,200 +$ بالطبع 75.6$ هي للمواد المادية و 54.4$ هي لقيم + +275 +00:19:41,200 --> 00:19:45,200 +التساومة بالطبع قيمة متساومة مجموعة متساومة هنا هي + +276 +00:19:45,200 --> 00:19:50,660 +لكل مجموعات التي تم تجاربها خلال هذه الفترةأو خلال + +277 +00:19:50,660 --> 00:19:54,980 +فترة ماضية لم نختار هنا بين الـ cost التي كانت + +278 +00:19:54,980 --> 00:19:57,760 +مستخدمة في الفترة الماضية و ال cost التي كانت + +279 +00:19:57,760 --> 00:20:02,240 +مستخدمة في هذه الفترة بالطبع خطوة الأخيرة التي هي + +280 +00:20:02,240 --> 00:20:06,160 +خطوة رقم 5 وهي ال .. دعنا نقول أن مهام الهدف من أي + +281 +00:20:06,160 --> 00:20:09,520 +نظام process costing هو تخطيط ال cost أو توصيل ال + +282 +00:20:09,520 --> 00:20:13,700 +cost لإنهاء العمل في الprocess و + +283 +00:20:19,680 --> 00:20:24,160 +والخاصة بيكون 400 units of course 400 equivalent + +284 +00:20:24,160 --> 00:20:26,840 +units for the direct materials and 400 equivalent + +285 +00:20:26,840 --> 00:20:28,440 +units for the conversion course + +286 +00:20:31,960 --> 00:20:35,920 +مع المساعدة في المجموعات المناسبة التي تم اختيارها + +287 +00:20:35,920 --> 00:20:40,740 +من خطوة رقم 4. لذلك، نعرف الآن أن المساعدة + +288 +00:20:40,740 --> 00:20:46,080 +المناسبة للـ 400 مجموعات هي 52 ألف دولار. هذه هي + +289 +00:20:46,080 --> 00:20:52,340 +المساعدة لإنهاء وإنهاء وإنهاء وإنهاء وإنهاء وإنهاء + +290 +00:20:52,340 --> 00:20:53,280 +وإنهاء وإنهاء وإنهاء وإنهاء وإنهاء وإنهاء وإنهاء + +291 +00:20:53,280 --> 00:20:56,160 +وإنهاء وإنهاء وإنهاء وإنهاء وإنهاء وإنهاء وإنهاء + +292 +00:20:56,160 --> 00:20:58,020 +وإنهاء وإنهاء وإن + +293 +00:20:59,510 --> 00:21:03,530 +من الخطوة الثانية، كنا نعرف أو نخطط أن المجموعات + +294 +00:21:03,530 --> 00:21:08,050 +المناسبة للمواد الواضحة هي 100 ونخطط أيضًا أن + +295 +00:21:08,050 --> 00:21:14,310 +المجموعات المناسبة للدراسة هي 50 ونخطط أيضًا أن + +296 +00:21:14,310 --> 00:21:15,290 +المجموعات المناسبة هي 50 ونخطط أيضًا أن المجموعات + +297 +00:21:15,290 --> 00:21:16,250 +المناسبة هي 50 ونخطط أيضًا أن المجموعات المناسبة + +298 +00:21:16,250 --> 00:21:19,110 +هي 50 ونخطط أيضًا أن المجموعات المناسبة هي 50 + +299 +00:21:19,110 --> 00:21:22,090 +ونخطط أيضًا أن المجموعات المناسبة هي 50بقيمة + +300 +00:21:22,090 --> 00:21:26,150 +تقريبًا واحدة واحدة + +301 +00:21:26,150 --> 00:21:34,170 +واحدة واحدة + +302 +00:21:34,170 --> 00:21:35,350 +واحدة واحدة واحدة واحدة واحدة واحدة واحدة واحدة + +303 +00:21:35,350 --> 00:21:35,590 +واحدة واحدة واحدة واحدة واحدة واحدة واحدة واحدة + +304 +00:21:35,590 --> 00:21:37,710 +واحدة واحدة واحدة واحدة واحدة واحدة واحدة واحدة + +305 +00:21:37,710 --> 00:21:38,370 +واحدة واحدة واحدة واحدة واحدة واحدة واحدة واحدة + +306 +00:21:38,370 --> 00:21:39,430 +واحدة واحدة واحدة واحدة واحدة واحدة واحدة واحدة + +307 +00:21:39,430 --> 00:21:50,140 +واحدة واحدة واحدة واأي أسئلة؟ لذلك كما نستطيع أن + +308 +00:21:50,140 --> 00:21:55,620 +نرى هنا 62280 ، والتي هي قيمة كامة التي تعتمد + +309 +00:21:55,620 --> 00:22:01,380 +عليها لأن ال 52000 ، والتي هي لـCompleted and + +310 +00:22:01,380 --> 00:22:08,700 +Transferred Out و10280 أو 62280 كانوا مقاطعين بين + +311 +00:22:08,700 --> 00:22:14,300 +هذه الاتصالات. لذلك كما نستطيع أن نرى هنا 62280 + +312 +00:22:14,300 --> 00:22:18,900 +كانت دائمًا مثلًاالـ 62,280 اللي هي الـ total + +313 +00:22:18,900 --> 00:22:25,940 +costs لتخصيصها، هل لديك أسئلة؟ لذلك كما نستطيع أن + +314 +00:22:25,940 --> 00:22:30,820 +نرى هنا، لقد وصلنا إلى النهاية أو لـ .. دعنا نقول + +315 +00:22:30,820 --> 00:22:34,500 +أن الواجهة الرئيسية لأي عملية عملية عملية عملية + +316 +00:22:34,500 --> 00:22:34,940 +عملية عملية عملية عملية عملية عملية عملية عملية + +317 +00:22:34,940 --> 00:22:37,020 +عملية عملية عملية عملية عملية عملية عملية عملية + +318 +00:22:37,020 --> 00:22:38,040 +عملية عملية عملية عملية عملية عملية عملية عملية + +319 +00:22:38,040 --> 00:22:38,700 +عملية عملية عملية عملية عملية عملية عملية عملية + +320 +00:22:38,700 --> 00:22:38,900 +عملية عملية عملية عملية عملية عملية عملية عملية + +321 +00:22:38,900 --> 00:22:44,740 +عملية عملية عملية عملية عمل + +322 +00:22:48,560 --> 00:22:53,860 +بالطبع طريقة first in and first out لن + +323 +00:22:53,860 --> 00:22:59,080 +تعتبر نفس الاسم مثل طريقة weighted average في + +324 +00:22:59,080 --> 00:23:06,260 +طريقة first in and first out تعتبر أننا سننتهي + +325 +00:23:06,260 --> 00:23:16,290 +أولا بداية العمل و بعدها سنبدأ أشياء جديدة فيداخل + +326 +00:23:16,290 --> 00:23:21,830 +الوقت، لذلك الجزء الأول الذي تم إنتهاءه داخل أي .. + +327 +00:23:21,830 --> 00:23:26,170 +داخل أي عملية عملية عملية عملية عملية عملية عملية + +328 +00:23:26,170 --> 00:23:26,290 +عملية عملية عملية عملية عملية عملية عملية عملية + +329 +00:23:26,290 --> 00:23:27,390 +عملية عملية عملية عملية عملية عملية عملية عملية + +330 +00:23:27,390 --> 00:23:28,750 +عملية عملية عملية عملية عملية عملية عملية عملية + +331 +00:23:28,750 --> 00:23:40,710 +عملية + +332 +00:23:40,710 --> 00:23:45,920 +عأو المعلومات التي تم إعطائها القضية كما نستطيع أن + +333 +00:23:45,920 --> 00:23:51,480 +نرى هنا لدينا 225 كبار عملية العمل بالنسبة لـ + +334 +00:23:51,480 --> 00:23:55,960 +first in and first out سوف نعتمد أن من 400 + +335 +00:23:55,960 --> 00:24:02,180 +المجلدين 225 + +336 +00:24:02,180 --> 00:24:05,500 +هم من البداية للعمل + +337 +00:24:07,010 --> 00:24:12,430 +هذه هي الوضعية نبدأ بإنهاء ما بدأناه في السنوات + +338 +00:24:12,430 --> 00:24:16,690 +السابقة أو السنوات السابقة و بعد ذلك الكمليشن اللي + +339 +00:24:16,690 --> 00:24:22,170 +هو 175 سنقوم + +340 +00:24:22,170 --> 00:24:25,870 +باستخدام أن 175 كانوا بدأوا + +341 +00:24:28,500 --> 00:24:35,420 +وهذه هي الاسم التي تعتبر بأولا و أولا خارجها. الآن + +342 +00:24:35,420 --> 00:24:41,940 +إذا كنا نعتبر أن من ال 400 عضلات 225 كانوا أولا + +343 +00:24:41,940 --> 00:24:48,310 +تكملوا، لذلك هذه الأساطيرأو الـ cost of the + +344 +00:24:48,310 --> 00:24:51,990 +beginning working process لن يكون مزدوجًا من ال + +345 +00:24:51,990 --> 00:24:55,710 +cost التي كانت مجردها خلال هذه السنة لماذا؟ لأننا + +346 +00:24:55,710 --> 00:25:03,170 +قررنا أن الـ 225 عائش يكونون انتهتوا وكملوا + +347 +00:25:03,170 --> 00:25:06,410 +وانتقلوا جزء منهم، لهذا السبب سيكون هذا ال cost + +348 +00:25:06,410 --> 00:25:10,730 +مجرد الـ 400 جزء + +349 +00:25:13,940 --> 00:25:17,320 +Correct? Therefore the assumption according to the + +350 +00:25:17,320 --> 00:25:20,640 +first end .. first out, the first thing we are + +351 +00:25:20,640 --> 00:25:23,900 +going to do, we are going to finish the work that + +352 +00:25:23,900 --> 00:25:27,140 +has been started within previous years or previous + +353 +00:25:27,140 --> 00:25:30,460 +months or previous periodsبالطبع إذا كانت هذه + +354 +00:25:30,460 --> 00:25:36,520 +الوضعية تأخذت أو كانت هذه الوضعية تأخذت، لذلك قيمة + +355 +00:25:36,520 --> 00:25:41,440 +الواقع أو قيمة الواقع التي كانت تقررها خلال فترة + +356 +00:25:41,440 --> 00:25:47,310 +ماضية ستكون موصولة مباشرة لـwork that has been + +357 +00:25:47,310 --> 00:25:50,190 +finished or to the completed and transferred out + +358 +00:25:50,190 --> 00:25:53,530 +work. Therefore in the FIFO method, we are not + +359 +00:25:53,530 --> 00:25:59,070 +going to blend, we are not going to average these + +360 +00:25:59,070 --> 00:26:01,350 +two courses. We are going to say that these + +361 +00:26:01,350 --> 00:26:05,270 +courses are for the completed and transferred out, + +362 +00:26:05,650 --> 00:26:10,810 +while as these courses, the 19,800 and the 16,380 + +363 +00:26:12,980 --> 00:26:16,260 +ماذا تعتقد أن هذه القرصات موجودة في الـ four؟ + +364 +00:26:16,260 --> 00:26:20,940 +أولاً، لكي نكمل هذه القرصات التي موجودة في الـ + +365 +00:26:20,940 --> 00:26:25,220 +period دعنا نقول القرصات التي موجودة في ال period + +366 +00:26:25,220 --> 00:26:32,120 +أولاً، + +367 +00:26:32,120 --> 00:26:41,340 +سنستخدم هذه القرصات لكي نكمل بداية العمل + +368 +00:26:43,820 --> 00:26:51,340 +صحيح؟ و بعد ذلك سوف نستخدم هذه القصص لأشياء اثنين + +369 +00:26:51,340 --> 00:26:57,760 +لنكمل الواحد عشرة .. لنبدأ و نكمل الواحد و سبنتي + +370 +00:26:57,760 --> 00:26:58,580 +خمسين و خمسين و خمسين و خمسين و خمسين و خمسين و + +371 +00:26:58,580 --> 00:26:59,520 +خمسين و خمسين و خمسين و خمسين و خمسين و خمسين و + +372 +00:26:59,520 --> 00:27:02,440 +خمسين و خمسين و خمسين و خمسين و خمسين و خمسين و + +373 +00:27:02,440 --> 00:27:04,120 +خمسين و خمسين و خمسين و خمسين و خمسين و خمسين و + +374 +00:27:04,120 --> 00:27:05,080 +خمسين و خمسين و خمسين و خمسين و خمسين و خمسين و + +375 +00:27:05,080 --> 00:27:11,580 +خمسين و خمسين و خمسين و خمسين + +376 +00:27:14,780 --> 00:27:22,520 +the end work in process. Therefore as we can see + +377 +00:27:22,520 --> 00:27:25,220 +here the course that are incurred first of all + +378 +00:27:25,220 --> 00:27:29,980 +would finish the incomplete units and then it + +379 +00:27:29,980 --> 00:27:37,030 +would startالـ 275 من الـ 275 بالطبع كما نستطيع أن + +380 +00:27:37,030 --> 00:27:43,190 +نرى هنا 175 سيتم تنفيذه لكي تنفيذ ال 400 أجزاء + +381 +00:27:43,190 --> 00:27:48,190 +التي تم إتجارها بشكل صحيح والبقية بالطبع من ال 275 + +382 +00:27:48,190 --> 00:27:52,580 +هوالـ100، لذلك من أين نحصل على هذا الـ100؟ هو + +383 +00:27:52,580 --> 00:27:57,520 +الـ275 اللي بدأت بداخله في هذا الوقت، تقريبًا من + +384 +00:27:57,520 --> 00:28:02,280 +الـ175 اللي تم إكماله، لذلك الـ100 لا يزال غير + +385 +00:28:02,280 --> 00:28:08,780 +مكمل. هذه هي الاسمبتعة من أولاً في أولاً الخارج. + +386 +00:28:08,880 --> 00:28:12,960 +لذلك في أولاً الخارج وأولاً الخارج، لسنا نذهب إلى + +387 +00:28:12,960 --> 00:28:15,680 +... هذا هو المنطقة الرئيسية لأي طريقة فايفو. لسنا + +388 +00:28:15,680 --> 00:28:21,580 +نذهب إلى تغيير مياه.نحن لن نفتح المجموعات التي + +389 +00:28:21,580 --> 00:28:25,480 +كانت مضمونة في الأشهر السابقة مع المجموعات التي + +390 +00:28:25,480 --> 00:28:33,620 +مضمونة في الشهر الحالي كما أننا لن نفتح المجموعات + +391 +00:28:33,620 --> 00:28:37,480 +التي كانت مضمونة في الأشهر السابقة أو الأشهر + +392 +00:28:37,480 --> 00:28:41,460 +السابقة مع المجموعات التي كانت مضمونة في هذه + +393 +00:28:41,460 --> 00:28:49,020 +الأشهر دعنا الآن نرى كيف نستخدم أو نستعملThe five + +394 +00:28:49,020 --> 00:28:54,180 +step procedure if we are using the first in first + +395 +00:28:54,180 --> 00:28:55,380 +out method + +396 +00:29:06,750 --> 00:29:09,590 +بالطبع، باعتبار طريقة first-in-first-out، طريقة + +397 +00:29:09,590 --> 00:29:12,750 +process-costing، تدفع تكلفة مجموعات مقارنة الوقت + +398 +00:29:12,750 --> 00:29:16,870 +السابق للتجارب في الانفجار الانتجاري للجهد الأول + +399 +00:29:16,870 --> 00:29:23,450 +مكمل وإتجار خارج التجارب. هذا ما قلناه، أن أول شيء + +400 +00:29:23,450 --> 00:29:29,950 +سنعتبره هو أن تجارب الانتجار الانتجاري مكمل وإتجار + +401 +00:29:29,950 --> 00:29:35,930 +خارج الجهد.ثم نقوم بوضع مجموعات مناسبة تعملت عليها + +402 +00:29:35,930 --> 00:29:41,070 +في الوقت الحاضر أولاً لإنهاء البداية الانفجارية ثم + +403 +00:29:41,070 --> 00:29:46,730 +بعدها لإنهاء مجموعات جديدة ثم في النهاية لجميع + +404 +00:29:46,730 --> 00:29:49,430 +المجموعات في العمل النهائي كما نستطيع أن نرى هنا + +405 +00:29:49,430 --> 00:29:53,810 +هذا هو الوصف الذي قبل وقتنا تحدثت عنه أن المجموعات + +406 +00:29:53,810 --> 00:29:57,090 +التي تكون مواجهة في المجموعات أولاً سنستخدمها + +407 +00:29:57,090 --> 00:30:01,310 +لإنهاء عملنا الانفجاريand then to start and + +408 +00:30:01,310 --> 00:30:07,050 +complete some amount of units and then the end or + +409 +00:30:07,050 --> 00:30:11,050 +the remaining of the course would start another + +410 +00:30:11,050 --> 00:30:13,730 +unit within the current period but of course it + +411 +00:30:13,730 --> 00:30:16,290 +would not be finished therefore it would stay in + +412 +00:30:16,290 --> 00:30:19,650 +the ending work in process. This is the main idea + +413 +00:30:19,650 --> 00:30:24,630 +of any first in first out methodبالطبع كما يمكننا + +414 +00:30:24,630 --> 00:30:28,610 +أن نرى هنا أولية تنسيق عقد العمل في البرنامج تبقى + +415 +00:30:28,610 --> 00:30:31,690 +مختلفة من مجموعة الوقت الحاضر، لذلك نحن نحصل على + +416 +00:30:31,690 --> 00:30:34,570 +اختلاف ليس مثل مجموعة عملية عملية عملية عملية + +417 +00:30:34,570 --> 00:30:36,330 +عملية عملية عملية عملية عملية عملية عملية عملية + +418 +00:30:36,330 --> 00:30:36,770 +عملية عملية عملية عملية عملية عملية عملية عملية + +419 +00:30:36,770 --> 00:30:36,970 +عملية عملية عملية عملية عملية عملية عملية عملية + +420 +00:30:36,970 --> 00:30:38,930 +عملية عملية عملية عملية عملية عملية عملية عملية + +421 +00:30:38,930 --> 00:30:46,410 +عملية عملية عملية عملية + +422 +00:30:46,410 --> 00:30:52,470 +عأولا اختار المجموعات الوضعية و بعدها اختار + +423 +00:30:52,470 --> 00:30:57,990 +المجموعات الوضعية للمجموعات الوضعية بالطبع الفرصة + +424 +00:30:57,990 --> 00:31:00,930 +الفارسة بين المجموعات الوضعية والمجموعات الوضعية + +425 +00:31:00,930 --> 00:31:02,930 +والمجموعات الوضعية والمجموعات الوضعية الوضعية + +426 +00:31:02,930 --> 00:31:07,050 +والمجموعات الوضعية الوضعية الوضعية الوضعية الوضعية + +427 +00:31:07,220 --> 00:31:11,520 +بالنسبة للمجموعات التي بدأت في هذه السنة + +428 +00:31:11,520 --> 00:31:16,760 +والمجموعات التي بدأت في السنوات السابقة او السنوات + +429 +00:31:16,760 --> 00:31:20,500 +السابقة كما قلنا في طريقة فيبو نحن سنختار نحن لن + +430 +00:31:20,500 --> 00:31:24,380 +نتعامل مثل طريقة عملية عملية عملية كما نستطيع أن + +431 +00:31:24,380 --> 00:31:32,870 +نرى هنا أولا نحتاج إلىسأجيب على السؤال من أين أتيت + +432 +00:31:32,870 --> 00:31:41,310 +هذه الأجهزة الوطنية؟ أولا 225 كبار و 275 كبار في + +433 +00:31:41,310 --> 00:31:47,580 +هذه السنة التي هي مارسالمجتمع اللي يجب أن نعتمد + +434 +00:31:47,580 --> 00:31:51,180 +عليه هو خمس عشر مجتمع. الآن يجب أن نجيب على السؤال + +435 +00:31:51,180 --> 00:31:56,280 +التالي، أين ذهبت هذه المجتمعات الجسمية؟ لذلك، + +436 +00:31:56,280 --> 00:32:00,180 +أولاً، خمس عشر من هذه المجتمعات تم إكمالها + +437 +00:32:00,180 --> 00:32:07,200 +وإتجاهها.من 400 المجموعات التي تم تكميلها و تدخلها + +438 +00:32:07,200 --> 00:32:14,460 +باعتبارنا، باعتبار فايفو، 225 من البداية لعمل + +439 +00:32:14,460 --> 00:32:19,620 +البرنامج. لذلك، أولاً، يجب أن نعرف بأكملها و + +440 +00:32:19,620 --> 00:32:28,100 +تدخلها، وهي 400، صحيح؟ من 400، نعتقد أن 225 من + +441 +00:32:28,100 --> 00:32:32,570 +البداية لعمل البرنامج، تم تكميله أولاً.therefore + +442 +00:32:32,570 --> 00:32:36,250 +in order to calculate or in order to complete the + +443 +00:32:36,250 --> 00:32:40,970 +400 we need to start and finish another 175 + +444 +00:32:40,970 --> 00:32:47,110 +correct؟ therefore 175 are started and completed + +445 +00:32:47,110 --> 00:32:54,870 +within this periodبالتالي 175 plus 225 يكون 400 + +446 +00:32:54,870 --> 00:32:58,670 +التي تم إكمالها وإخراجها كما يمكننا أن نرى هنا، لم + +447 +00:32:58,670 --> 00:33:03,450 +نخلط، لقد خلطنا المجموعات التي بدأت من السنة + +448 +00:33:03,450 --> 00:33:07,090 +السابقة والمجموعات التي بدأت في هذا السنة بالطبع + +449 +00:33:07,090 --> 00:33:10,730 +الـ 100 ينتهي من الواجهة العملية دائمًا + +450 +00:33:13,330 --> 00:33:20,930 +وهو العمل الذي بدأ بداخل السنة ولكنه لم يتم انتهاء + +451 +00:33:20,930 --> 00:33:25,230 +بعد ذلك فالـ 100 كما يمكننا أن نرى هنا هو عملية + +452 +00:33:25,230 --> 00:33:28,810 +إنتهاء العمل في البرنامج وهو الشيء الثاني اللي يجب + +453 +00:33:28,810 --> 00:33:32,790 +أن نعرفه، لذلك كما نستطيع أن نرى هنا ال 500 عمليات + +454 +00:33:33,840 --> 00:33:40,860 +كانت تختار تقريبًا إلى اتصالات اخرى او اتصالات + +455 +00:33:40,860 --> 00:33:42,500 +اخرى او اتصالات اخرى او اتصالات اخرى او اتصالات + +456 +00:33:42,500 --> 00:33:42,860 +اخرى او اتصالات اخرى او اتصالات اخرى او اتصالات + +457 +00:33:42,860 --> 00:33:43,280 +اخرى او اتصالات اخرى او اتصالات اخرى او اتصالات + +458 +00:33:43,280 --> 00:33:43,700 +اخرى او اتصالات اخرى اتصالات اخرى اتصالات اخرى + +459 +00:33:43,700 --> 00:33:45,200 +اتصالات اخرى اتصالات اخرى اتصالات اخرى اتصالات + +460 +00:33:45,200 --> 00:33:47,440 +اخرى اتصالات اخرى اتصالات اخرى اتصالات اخرى + +461 +00:33:47,440 --> 00:33:57,140 +اتصالات اخرى اتصالات اخرى اتصالات + +462 +00:33:57,140 --> 00:34:02,640 +اتستخدم 400 كمرة واحدة لن نستخدم 400 كمرة واحدة لن + +463 +00:34:02,640 --> 00:34:06,000 +نستخدم 400 كمرة واحدة لن نستخدم 400 كمرة واحدة لن + +464 +00:34:06,000 --> 00:34:06,960 +نستخدم 400 كمرة واحدة لن نستخدم 400 كمرة واحدة لن + +465 +00:34:06,960 --> 00:34:12,720 +نستخدم 400 كمرة واحدة لن نستخدم + +466 +00:34:12,720 --> 00:34:24,640 +400 كمرة واحدة لن نستخدم 400 + +467 +00:34:24,640 --> 00:34:27,140 +كمرة واحدة لن نستخباستخدام المجموعات المناسبة، + +468 +00:34:27,140 --> 00:34:30,740 +صحيح؟ وقد قلنا باعتبار الـ first in and first out + +469 +00:34:30,740 --> 00:34:34,560 +أننا سنقوم بتقليل المساواة التي كانت مقررة داخل + +470 +00:34:34,560 --> 00:34:40,830 +هذه السنة لماذا؟لإنهاء عملية البداية للعملية + +471 +00:34:40,830 --> 00:34:55,750 +للعملية للعملية للعملية للعملية للعملية + +472 +00:34:55,750 --> 00:34:59,370 +للعملية + +473 +00:34:59,370 --> 00:35:02,590 +للعملية + +474 +00:35:02,590 --> 00:35:11,070 +للعملية للعمليةبسبب أن المدرسات التي كانت مجردها + +475 +00:35:11,070 --> 00:35:15,510 +في السنة السابقة أو في السنة السابقة لن تكون + +476 +00:35:15,510 --> 00:35:20,110 +مجردها في هذه الاثنين المجلدات، ستكون مجردها + +477 +00:35:20,110 --> 00:35:24,550 +مباشرة وكما قلت قبل قليل، ستكون مجردها مباشرة في + +478 +00:35:24,550 --> 00:35:29,250 +المجلدات التي تم إكمالها وتم إعادتها إلى المجلدات + +479 +00:35:30,050 --> 00:35:35,750 +لذلك في تخطيط مجموعاتنا المناسبة، سنخطيط مجموعاتنا + +480 +00:35:35,750 --> 00:35:43,640 +المناسبة باستخدام العمل الذي قمناه خلال الوقتسنقوم + +481 +00:35:43,640 --> 00:35:47,700 +بتخطيط المجموعات المناسبة باعتبار العمل الذي تم + +482 +00:35:47,700 --> 00:35:52,520 +تجريهه في هذه السنة أو في السنة الحالية، لماذا؟ + +483 +00:35:52,520 --> 00:35:57,080 +لأن كما قلنا، المدرسة التي تم تجريها في السنة + +484 +00:35:57,080 --> 00:36:01,880 +السابقة، ستكون موصولة مباشرة للعمل الذي تم تجريهه + +485 +00:36:01,880 --> 00:36:03,740 +أو المعمل الذي تم تجريهه أو المعمل الذي تم تجريهه + +486 +00:36:03,740 --> 00:36:03,960 +أو المعمل الذي تم تجريهه أو المعمل الذي تم تجريهه + +487 +00:36:03,960 --> 00:36:04,180 +أو المعمل الذي تم تجريهه أو المعمل اللي تم تجريهه + +488 +00:36:04,180 --> 00:36:04,380 +أو المعمل اللي تم تجريهه أو المعمل اللي تم تجريهه + +489 +00:36:04,380 --> 00:36:05,000 +أو المعمل اللي تم تجريهه أو المعمل اللي تم تجريهه + +490 +00:36:05,260 --> 00:36:10,180 +لذلك دعنا الآن نقوم بتخطيط المجموعات الممتازة للـ + +491 +00:36:10,180 --> 00:36:18,040 +225 بالطبع بالنسبة للمثال الـ 225 قمت بتخطيط 100% + +492 +00:36:18,040 --> 00:36:22,220 +من المواد الواضحة في السنة السابقة أو السنة + +493 +00:36:22,220 --> 00:36:29,970 +السابقةوأخذت 60% من السنة السابقة، لذلك كم يأخذ من + +494 +00:36:29,970 --> 00:36:34,150 +المواد الواضحة والتغيير في هذه السنة؟ أولاً كلها + +495 +00:36:34,150 --> 00:36:38,850 +ستأخذ 0% من المواد الواضحة لأنها أخذت 100% من + +496 +00:36:38,850 --> 00:36:45,190 +السنة السابقة وستأخذ الكمليشن من 60% وهو 40% في + +497 +00:36:45,190 --> 00:36:52,360 +هذا السنة الحالية، لذلك سوف نزيل 225 من 0%وهو 100% + +498 +00:36:52,360 --> 00:36:57,260 +-100% وفي المواد الواضحة ومن ثم للمساعدات التحولية + +499 +00:36:57,260 --> 00:37:03,420 +لأن المساعدات التحولية لدينا فقط 40% من هذه + +500 +00:37:03,420 --> 00:37:09,520 +المساعدات التحولية في هذه السنة، لذلك، سنزداد 225 + +501 +00:37:09,520 --> 00:37:19,160 +أجزة من 40% وهو 100%-60%Any questions? Therefore + +502 +00:37:19,160 --> 00:37:22,120 +as we can see here we are calculating the + +503 +00:37:22,120 --> 00:37:25,420 +equivalent units for the work done within this + +504 +00:37:25,420 --> 00:37:28,600 +current period Why? Because the course that are + +505 +00:37:28,600 --> 00:37:31,440 +incurred in the previous year would not be + +506 +00:37:31,440 --> 00:37:34,420 +assigned onto these categories It would be + +507 +00:37:34,420 --> 00:37:38,880 +assigned only directly onto one category which is + +508 +00:37:38,880 --> 00:37:40,840 +the completed and transferred out + +509 +00:37:44,070 --> 00:37:49,210 +لذلك كما نستطيع أن نرى هنا لدينا ال 175 الآن اللي + +510 +00:37:49,210 --> 00:37:55,650 +بدأت وكملته ال 175 هم المجموعات التي بدأت داخل هذه + +511 +00:37:55,650 --> 00:37:59,510 +السنة وكملتها داخل هذه السنة لذلك كما نستطيع أن + +512 +00:37:59,510 --> 00:38:07,220 +نرى هنا ال 175 أخذت 100% في هذه السنةوأخذت 100% من + +513 +00:38:07,220 --> 00:38:12,480 +قيم التحول في هذه السنة، لذلك سنخلط 175×100% + +514 +00:38:12,480 --> 00:38:18,140 +للمواد الواضحة و100% أيضًا لقيم التحول، لذلك كما + +515 +00:38:18,140 --> 00:38:21,060 +يمكننا أن نرى هنا أن المجموعات المناسبة هي إيقافية + +516 +00:38:21,060 --> 00:38:24,760 +للمجموعات الفيزيوكية التي بدأت وكملت خلال هذا + +517 +00:38:24,760 --> 00:38:30,070 +الشهرأي أسئلة؟ الآن دعنا نذهب إلى عملية الإنتهاء + +518 +00:38:30,070 --> 00:38:34,250 +العملية العملية العملية العملية العملية العملية + +519 +00:38:34,250 --> 00:38:34,790 +العملية العملية العملية العملية العملية العملية + +520 +00:38:34,790 --> 00:38:37,030 +العملية العملية العملية العملية العملية العملية + +521 +00:38:37,030 --> 00:38:37,710 +العملية العملية العملية العملية العملية العملية + +522 +00:38:37,710 --> 00:38:37,770 +العملية العملية العملية العملية العملية العملية + +523 +00:38:37,770 --> 00:38:37,830 +العملية العملية العملية العملية العملية العملية + +524 +00:38:37,830 --> 00:38:38,390 +العملية العملية العملية العملية العملية العملية + +525 +00:38:38,390 --> 00:38:38,410 +العملية العملية العملية العملية العملية العملية + +526 +00:38:38,410 --> 00:38:38,810 +العملية العملية العملية العملية العملية العملية + +527 +00:38:52,460 --> 00:38:56,340 +الذين كانوا مقررين لهذه المجموعه من المجموعه كانوا + +528 +00:38:56,340 --> 00:39:03,840 +مقررين لهذه المجموعه فإذا كان ال 100 مجموعه أخذوا + +529 +00:39:03,840 --> 00:39:08,220 +100% من المواد المباشرة فكانوا مقررين 100% من + +530 +00:39:08,220 --> 00:39:12,700 +المواد المباشرة في هذه المجموعه ف100 مجموعه + +531 +00:39:12,700 --> 00:39:17,420 +المباشرة المباشرة 100% هو 100 مجموعه 100 مجموعه + +532 +00:39:17,420 --> 00:39:24,200 +المباشرة المباشرةوفي مصادرنا، قالوا إن هذا الوصول + +533 +00:39:24,200 --> 00:39:31,880 +للعمل يكمل فقط أو يصل فقط إلى 50% من الوصول، لذلك + +534 +00:39:31,880 --> 00:39:33,480 +باعتبار عملية عملية عملية عملية عملية عملية عملية + +535 +00:39:33,480 --> 00:39:34,600 +عملية عملية عملية عملية عملية عملية عملية عملية + +536 +00:39:34,600 --> 00:39:34,700 +عملية عملية عملية عملية عملية عملية عملية عملية + +537 +00:39:34,700 --> 00:39:34,980 +عملية عملية عملية عملية عملية عملية عملية عملية + +538 +00:39:34,980 --> 00:39:35,620 +عملية عملية عملية عملية عملية عملية عملية عملية + +539 +00:39:35,620 --> 00:39:37,180 +عملية عملية عملية عملية عملية عملية عملية عملية + +540 +00:39:37,180 --> 00:39:46,760 +عملية عملية عملية عملية عيعني لأن ال 50% في الروح + +541 +00:39:46,760 --> 00:39:51,120 +هي نفسها من ال 50% لأنها في الثانوية، نحن الآن + +542 +00:39:51,120 --> 00:39:56,920 +نتكلم عن ال 50% اللي هو إنكار في الروح، نحن لا نقل + +543 +00:39:56,920 --> 00:40:04,000 +100% من ال 50%، نستخدم 50% كما هو، لذلك ال 50% هنا + +544 +00:40:04,750 --> 00:40:11,630 +وهي مرتبة الوصول إلى الـ 100 و100×50% وهو 50% كما + +545 +00:40:11,630 --> 00:40:14,790 +يمكننا أن نرى هنا للمبدأ ثم الوصول إلى الوصول إلى + +546 +00:40:14,790 --> 00:40:16,410 +الوصول إلى الوصول إلى الوصول إلى الوصول إلى الوصول + +547 +00:40:16,410 --> 00:40:16,810 +إلى الوصول إلى الوصول إلى الوصول إلى الوصول إلى + +548 +00:40:16,810 --> 00:40:17,710 +الوصول إلى الوصول إلى الوصول إلى الوصول إلى الوصول + +549 +00:40:17,710 --> 00:40:19,650 +إلى الوصول إلى الوصول إلى الوصول إلى الوصول إلى + +550 +00:40:19,650 --> 00:40:27,030 +الوصول إلى الوصول إلى الوصول إلى الوصول إلى الوصول + +551 +00:40:27,030 --> 00:40:27,250 +إلى الوصول إلى الوصول إلى الوصول إلى الوصول إلى + +552 +00:40:27,250 --> 00:40:28,610 +الوصول إلى الوصول إلى الوصول إلى الوصول إلى الوصول + +553 +00:40:28,610 --> 00:40:34,430 +إلى الوصول إلى الوصولولكن الفرق هنا هو أننا قمنا + +554 +00:40:34,430 --> 00:40:37,950 +بتقريره في الـ completed and transferred out الـ + +555 +00:40:37,950 --> 00:40:44,750 +400 ليس 400 أو واحدة امام أو واحد مطعم دعنا نقول + +556 +00:40:44,750 --> 00:40:49,590 +ولكنه أكتر من اتنين مطاعم أولا من البداية الانفجار + +557 +00:40:49,590 --> 00:40:53,150 +والثاني من ال .. ال .. ال .. ال .. ال .. ال .. ال + +558 +00:40:53,150 --> 00:40:54,110 +.. ال .. ال .. ال .. ال .. ال .. ال .. ال .. ال .. + +559 +00:40:54,110 --> 00:40:54,670 +ال .. ال .. ال .. ال .. ال .. ال .. ال .. ال .. ال + +560 +00:40:54,670 --> 00:40:55,410 +.. ال .. ال .. ال .. ال .. ال .. ال .. ال .. ال .. + +561 +00:40:55,410 --> 00:40:55,930 +ال .. ال .. ال .. ال .. ال .. ال .. ال .. ال .. ال + +562 +00:40:55,930 --> 00:40:58,770 +ال .. ال .. ال .. ال .. ال .. ال + +563 +00:41:03,170 --> 00:41:10,530 +3 4 and 5 of course the steps are the same + +564 +00:41:18,620 --> 00:41:21,620 +كما يمكننا أن نرى هنا في الخطوة رقم ثلاثة نحتاج + +565 +00:41:21,620 --> 00:41:25,500 +لنقوم بتخطيط مجتمع التطبيقات لتعتمد عليها بالطبع + +566 +00:41:25,500 --> 00:41:27,880 +مجتمع التطبيقات لتعتمد عليها هو مجتمع التطبيقات + +567 +00:41:27,880 --> 00:41:33,300 +إذا كانت هذه المجتمعات قد كانت مقررة في السنة + +568 +00:41:33,300 --> 00:41:37,400 +السابقة أو في الوقت السابق أو كانت مقررة في هذا + +569 +00:41:37,400 --> 00:41:41,240 +السنة أو في هذا الوقت الحالي، لذلك كما نستطيع أن + +570 +00:41:41,240 --> 00:41:44,690 +نرى هنا في البداية للتعاملكما يمكنك أن ترى هنا ، + +571 +00:41:44,690 --> 00:41:47,710 +وكما + +572 +00:41:47,710 --> 00:41:48,710 +يمكنك ترى هنا ، وكما يمكنك ترى هنا ، وكما يمكنك + +573 +00:41:48,710 --> 00:41:48,990 +ترى هنا ، وكما يمكنك ترى هنا ، وكما يمكنك ترى هنا + +574 +00:41:48,990 --> 00:41:51,890 +، وكما يمكنك ترى هنا ، وكما يمكنك ترى هنا، وكما + +575 +00:41:51,890 --> 00:41:52,410 +يمكنك ترى هنا، وكما يمكنك ترى هنا، وكما يمكنك ترى + +576 +00:41:52,410 --> 00:41:52,870 +هنا، وكما يمكنك ترى هنا، وكما يمكنك ترى هنا، وكما + +577 +00:41:52,870 --> 00:41:53,930 +يمكنك ترى هنا، وكما يمكنك ترى هنا، وكما يمكنك ترى + +578 +00:41:53,930 --> 00:41:57,930 +يمكنك ترى هنا، وكما يمكنك ترى هنا، وكما ي + +579 +00:42:01,090 --> 00:42:05,930 +لتقوم بتقسيم الأدوات التي تتجارب في هذه السنة + +580 +00:42:05,930 --> 00:42:11,550 +بمجموعات متسابقة لعملها في هذه السنة، لذلك لسنا + +581 +00:42:11,550 --> 00:42:17,050 +نستخدم نفس التطبيق في عمليات عمليات عمليات عمليات + +582 +00:42:17,050 --> 00:42:19,350 +عمليات عمليات عمليات عمليات عمليات عمليات عمليات + +583 +00:42:19,350 --> 00:42:22,170 +عمليات عملياتولكن في هذه الحالة، باعتبار طريقة + +584 +00:42:22,170 --> 00:42:26,930 +first in and first out، فسنستخدم فقط القوات التي + +585 +00:42:26,930 --> 00:42:31,410 +تم إضافتها خلال هذه الفترة، لذلك كما يمكننا أن نرى + +586 +00:42:31,410 --> 00:42:37,630 +هنا، سنقوم بتقسيم الـ19,800 إلى الـ16,380، وهي + +587 +00:42:37,630 --> 00:42:42,550 +القوات التي تم إضافتها خلال هذه الفترةهذا هو السبب + +588 +00:42:42,550 --> 00:42:50,990 +لدينا تخطيط المجموعات المميزة للعمل في هذه السنة + +589 +00:42:50,990 --> 00:42:56,170 +المحددة لأن كما قلنا المدرسة التي تم إقرارها كما + +590 +00:42:56,170 --> 00:43:00,650 +سنرى في الخطوة الرابعة خطوة رقم 5 المدرسة التي تم + +591 +00:43:00,650 --> 00:43:05,430 +إقرارها في السنة الماضية ستكون موظفة مباشرة لعمل + +592 +00:43:05,430 --> 00:43:09,880 +تم إكماله وإدخاله في هذه السنةلذلك كما يمكننا أن + +593 +00:43:09,880 --> 00:43:17,280 +نرى هنا 19800 مقاطع 275 بالطبع من أين هذا 275 275 + +594 +00:43:17,280 --> 00:43:21,980 +هو عدد المجموعات المميزة من الخطوة الثانوية لذلك + +595 +00:43:21,980 --> 00:43:27,080 +هذه المجموعاتأو عدد المجموعات المفروضة من + +596 +00:43:27,080 --> 00:43:27,500 +المجموعات المفروضة من المجموعات المفروضة من + +597 +00:43:27,500 --> 00:43:28,300 +المجموعات المفروضة من المجموعات المفروضة من + +598 +00:43:28,300 --> 00:43:30,880 +المجموعات المفروضة من المجموعات المفروضة من + +599 +00:43:30,880 --> 00:43:31,160 +المجموعات المفروضة من المجموعات المفروضة من + +600 +00:43:31,160 --> 00:43:31,700 +المجموعات المفروضة من المجموعات المفروضة من + +601 +00:43:31,700 --> 00:43:33,700 +المجموعات المفروضة من المجموعات المفروضة من + +602 +00:43:33,700 --> 00:43:36,520 +المجموعات المفروضة من المجموعات المفروضة من + +603 +00:43:36,520 --> 00:43:39,000 +المجموعات المفروضة من المجموعات المفروضة من + +604 +00:43:39,000 --> 00:43:45,440 +المجموعات المفروضة + +605 +00:43:45,440 --> 00:43:52,040 +من المجموعات المفروضة من المجموعات المفروضة + +606 +00:44:15,210 --> 00:44:20,770 +أولاً سوف نبدأ بـcompleted and transferred out + +607 +00:44:23,970 --> 00:44:27,250 +بالطبع باعتبار الـ first in and first out هذا + +608 +00:44:27,250 --> 00:44:33,670 +المجلد من 400 أجهزة أولا من كل ما سنقوم بإدخاله هو + +609 +00:44:33,670 --> 00:44:38,270 +الواقعات التي كانت مقرره في السنة السابقة أو في + +610 +00:44:38,270 --> 00:44:43,010 +السنة السابقة كما قلنا فبالتالي كما نستطيع أن نرى + +611 +00:44:43,010 --> 00:44:48,610 +هنا هذه أو هذه هي الواقعات التي كانت مقرره في + +612 +00:44:48,610 --> 00:44:58,290 +السنة السابقةالـ 8100 والـ 18000 بمجموعة 26100 هي + +613 +00:44:58,290 --> 00:45:02,330 +المجموعة الوحيدة التي كانت مقررة بداخل الفيبروري + +614 +00:45:02,330 --> 00:45:07,630 +أو التي كانت مقررة بداخل الفيبروريالان سوف نقوم + +615 +00:45:07,630 --> 00:45:12,970 +بوضع المسافرات اللي موجودة في هذا الوقت لكي نكمل + +616 +00:45:12,970 --> 00:45:19,410 +عملية العمل المبدأي و لكي ندفع عملية العمل المبدأي + +617 +00:45:19,410 --> 00:45:23,150 +لأشخاص غير ممتازين لشركات غير ممتازة + +618 +00:45:26,420 --> 00:45:29,100 +التي تم إضافتها إلى البرنامج المشغول في الوقت + +619 +00:45:29,100 --> 00:45:35,540 +الحالي هو 72 مرتبط بالمجموعات المشغولة في البرنامج + +620 +00:45:35,540 --> 00:45:40,540 +المشغولة التي تم إضافتها في هذا الوقت كما يمكننا + +621 +00:45:40,540 --> 00:45:44,540 +أن نرى هنا، سوف نستخدم الأموات التي تم تخطيطها في + +622 +00:45:44,540 --> 00:45:49,750 +الخطوة الثانويةالـ 0 و الـ 19 مجموعات، لذلك للمواد + +623 +00:45:49,750 --> 00:45:54,630 +المضادة، المجموعات المضادة للمواد المضادة في هذه + +624 +00:45:54,630 --> 00:45:57,750 +السنة أو في هذه السنة المحددة هي 0 مجموعات، لماذا؟ + +625 +00:45:57,750 --> 00:46:02,230 +لأن كل المواد المضادة تم إضافتها أو إضافتها في + +626 +00:46:02,230 --> 00:46:08,860 +السنة الماضية و تم إضافتها في هذه المجموعةلذلك كما + +627 +00:46:08,860 --> 00:46:12,620 +يمكننا أن نرى هنا الـ 72 مرتبط بال0 سيكون 0 و الأن + +628 +00:46:12,620 --> 00:46:16,220 +90 المجموعات الواضحة التي تم تخصيصها في الخطوة 2 + +629 +00:46:16,220 --> 00:46:21,080 +مرتبط بال$ 52 في المجموعات الواضحة التي تم تخصيصها + +630 +00:46:21,080 --> 00:46:30,980 +في الخطوة 4 سيكون 4680. الان 26100$ كانت قدرتة في + +631 +00:46:30,980 --> 00:46:32,320 +الوقت السابق + +632 +00:46:34,910 --> 00:46:39,830 +4680 كانوا مقاومين في هذه المقاومة الحالية، إضافة + +633 +00:46:39,830 --> 00:46:46,190 +هذه الاثنين ستعطينا 30780، هذا هو أسعار البيئة + +634 +00:46:46,190 --> 00:46:52,610 +التي تصنع الـ 225 مجموعات، أما في هذه المقاومة أو + +635 +00:46:52,610 --> 00:46:57,860 +في المقاومة السابقةهل لديك أسئلة؟ لذلك كما نستطيع + +636 +00:46:57,860 --> 00:47:05,660 +أن نرى هنا 30,780 هو فقط قيمة الـ 225. + +637 +00:47:05,660 --> 00:47:10,280 +الآن لدينا 175 أجزاء لكي نكمل 400 أجزاء. لذلك كما + +638 +00:47:10,280 --> 00:47:15,960 +نستطيع أن نرى هنا بدأت وكملت وهو 175. بالطبع 175 + +639 +00:47:15,960 --> 00:47:23,800 +المزيد من 72 و175 المزيد من 52 سيكون 21700. هذا هو + +640 +00:47:23,800 --> 00:47:30,650 +قيمةالذي كان مطلوباً منه أن يبدأ و يكمل 175 عملات + +641 +00:47:30,650 --> 00:47:38,410 +داخل هذه السنة بالطبع 21700 plus 37780 سيكون 52480 + +642 +00:47:38,410 --> 00:47:47,270 +هذا هو السعر لإكمال و إتصال 400 عملات هذه هي السعر + +643 +00:47:47,270 --> 00:47:52,870 +التي ستكونوانتقلت من مجلد التجارب للمجلد التجارب + +644 +00:47:52,870 --> 00:47:52,910 +التجارب التجارب التجارب التجارب التجارب التجارب + +645 +00:47:52,910 --> 00:47:55,370 +التجارب التجارب التجارب التجارب التجارب التجارب + +646 +00:47:55,370 --> 00:47:55,870 +التجارب التجارب التجارب التجارب التجارب التجارب + +647 +00:47:55,870 --> 00:47:57,530 +التجارب التجارب التجارب التجارب التجارب التجارب + +648 +00:47:57,530 --> 00:47:57,790 +التجارب التجارب التجارب التجارب التجارب التجارب + +649 +00:47:57,790 --> 00:47:59,090 +التجارب التجارب التجارب التجارب التجارب التجارب + +650 +00:47:59,090 --> 00:47:59,470 +التجارب التجارب التجارب التجارب التجارب التجارب + +651 +00:47:59,470 --> 00:48:01,870 +التجارب التجارب التجارب التجارب التجارب التجارب + +652 +00:48:01,870 --> 00:48:04,150 +التجارب التجارب + +653 +00:48:05,640 --> 00:48:07,740 +كما يمكننا أن نرى هنا أحد أحد أحد أحد أحد أحد أحد + +654 +00:48:07,740 --> 00:48:09,280 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +655 +00:48:09,280 --> 00:48:10,320 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +656 +00:48:10,320 --> 00:48:11,160 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +657 +00:48:11,160 --> 00:48:15,960 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +658 +00:48:15,960 --> 00:48:16,040 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +659 +00:48:16,040 --> 00:48:16,060 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +660 +00:48:16,060 --> 00:48:16,820 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +661 +00:48:16,820 --> 00:48:16,880 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +662 +00:48:36,060 --> 00:48:39,900 +بالطبع الاختصارات الكتبية ستكون نفسها كالاختصارات + +663 +00:48:39,900 --> 00:48:44,340 +الكتبية التي أخذناها باعتبار حدث رقم 2 الانتقال + +664 +00:48:44,340 --> 00:48:50,280 +الوحيد سيكون باعتبار الاختصارات التي تم إكمالها + +665 +00:48:50,280 --> 00:48:53,860 +وإتفاقها الاتيونيست الاختصار الأخير دعنا نقول + +666 +00:48:53,860 --> 00:48:58,140 +انتقال لأن كما نستطيع أن نرى هنا مقاومة الانتقال + +667 +00:48:58,140 --> 00:49:02,820 +الأساسي كان يعطينا مقاومة 52000 + +668 +00:49:05,190 --> 00:49:10,730 +حيث أن الـ FIFO أعطينا عدد من 52480، لذلك فإن + +669 +00:49:10,730 --> 00:49:14,570 +الفرصة الوحيدة التي يتم تنفيذها في المجلد الأخير + +670 +00:49:14,570 --> 00:49:19,390 +يكون عدد + +671 +00:49:19,390 --> 00:49:24,390 +ما تم تنفيذه من مجلد الوظيفة إلى مجلد الوظيفة + +672 +00:49:24,390 --> 00:49:28,770 +التجاربية، هذه ستكون الفرصة الوحيدة في المجلد + +673 +00:49:28,770 --> 00:49:29,850 +الوحيد في المجلد الوظيفة. + +674 +00:49:35,770 --> 00:49:40,530 +إلى نهاية حدثنا اليوم، كما يمكننا أن نرى هنا، نحن + +675 +00:49:40,530 --> 00:49:43,610 +قمنا بإنتهاء جميع الحادثات، نحن قمنا بتحدث عن + +676 +00:49:43,610 --> 00:49:46,870 +الحادثة بدون بداية أو انتهاء عملية عملية عملية + +677 +00:49:46,870 --> 00:49:47,110 +عملية عملية عملية عملية عملية عملية عملية عملية + +678 +00:49:47,110 --> 00:49:47,630 +عملية عملية عملية عملية عملية عملية عملية عملية + +679 +00:49:47,630 --> 00:49:48,570 +عملية عملية عملية عملية عملية عملية عملية عملية + +680 +00:49:48,570 --> 00:49:52,990 +عملية عملية عملية عملية عملية عملية عملية عملية + +681 +00:49:52,990 --> 00:49:53,030 +عملية عملية عملية عملية عملية عملية عملية عملية + +682 +00:49:53,030 --> 00:49:58,360 +عملية عملإذا كان لدينا كامل من البداية و النهاردة + +683 +00:49:58,360 --> 00:50:00,720 +و عملية الانفجار في البرنامج إن شاء الله في المرة + +684 +00:50:00,720 --> 00:50:05,640 +القادمة سوف نبدأ بحل + +685 +00:50:05,640 --> 00:50:11,800 +بعض المشاكل و سوف نتكلم عن بعض المواضيع الصغيرة + +686 +00:50:11,800 --> 00:50:17,340 +مثل استخدام أساسيات البرنامج في أساسيات البرنامج و + +687 +00:50:17,340 --> 00:50:19,360 +سنتكلم أيضًا عن + +688 +00:50:22,310 --> 00:50:26,430 +بسرعة، مجموعة من نظام الوزراء اللي هي مزيج بين + +689 +00:50:26,430 --> 00:50:29,070 +نظام الوزراء العمل اللي أخذناه في Coast Accounting + +690 +00:50:29,070 --> 00:50:32,390 +1 و نظام الوزراء العمل اللي 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first in and first out سوف نعتمد أن من 400 المجلدين 225 هم من البداية للعمل", "tokens": [10721, 2407, 9673, 30241, 20498, 9307, 38392, 46811, 11933, 3615, 9566, 16373, 11296, 25062, 11242, 10632, 9122, 15042, 8717, 14851, 9566, 40228, 14739, 8717, 2288, 7578, 34105, 5296, 16254, 8315, 5853, 20, 9122, 3555, 9640, 6225, 42213, 10632, 18863, 42213, 20666, 1863, 35457, 3660, 5296, 39184, 700, 294, 293, 700, 484, 8608, 38688, 8717, 34268, 2304, 3215, 14739, 9154, 8423, 9673, 7435, 1211, 3215, 9957, 5853, 20, 8032, 2304, 9154, 29739, 28259, 10632, 24976, 25957, 1211], "avg_logprob": -0.5933441279770492, "compression_ratio": 1.5494505494505495, "no_speech_prob": 2.384185791015625e-07, "words": [{"start": 1421.46, "end": 1421.8, "word": "أو", "probability": 0.6494140625}, {"start": 1421.8, "end": 1422.22, "word": " المعلومات", "probability": 0.65087890625}, {"start": 1422.22, "end": 1422.4, "word": " التي", "probability": 0.8564453125}, {"start": 1422.4, "end": 1422.66, "word": " تم", 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" في", "probability": 0.796875}, {"start": 1451.63, "end": 1452.43, "word": " السنوات", "probability": 0.839599609375}, {"start": 1452.43, "end": 1452.69, "word": " السابقة", "probability": 0.8121744791666666}, {"start": 1452.69, "end": 1453.33, "word": " أو", "probability": 0.8798828125}, {"start": 1453.33, "end": 1454.07, "word": " السنوات", "probability": 0.69036865234375}, {"start": 1454.07, "end": 1454.15, "word": " السابقة", "probability": 0.8837890625}, {"start": 1454.15, "end": 1455.03, "word": " و", "probability": 0.568359375}, {"start": 1455.03, "end": 1455.39, "word": " بعد", "probability": 0.263427734375}, {"start": 1455.39, "end": 1455.45, "word": " ذلك", "probability": 0.6522216796875}, {"start": 1455.45, "end": 1456.49, "word": " الكمليشن", "probability": 0.5445068359375}, {"start": 1456.49, "end": 1456.69, "word": " اللي", "probability": 0.545867919921875}, {"start": 1456.69, "end": 1456.91, "word": " هو", "probability": 0.78759765625}, {"start": 1456.91, "end": 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Therefore the assumption according to the first end .. first out, the first thing we are going to do, we are going to finish the work that has been started within previous years or previous months or previous periods", "tokens": [29020, 2554, 30, 7504, 264, 15302, 4650, 281, 264, 700, 917, 4386, 700, 484, 11, 264, 700, 551, 321, 366, 516, 281, 360, 11, 321, 366, 516, 281, 2413, 264, 589, 300, 575, 668, 1409, 1951, 3894, 924, 420, 3894, 2493, 420, 3894, 13804], "avg_logprob": -0.19583333598242866, "compression_ratio": 1.6304347826086956, "no_speech_prob": 4.76837158203125e-07, "words": [{"start": 1513.94, "end": 1514.5, "word": "Correct?", "probability": 0.78955078125}, {"start": 1515.3, "end": 1515.62, "word": " Therefore", "probability": 0.74169921875}, {"start": 1515.62, "end": 1515.82, "word": " the", "probability": 0.67333984375}, {"start": 1515.82, "end": 1516.36, "word": " assumption", "probability": 0.9658203125}, {"start": 1516.36, "end": 1516.94, "word": " according", 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"بالطبع إذا كانت هذه الوضعية تأخذت أو كانت هذه الوضعية تأخذت، لذلك قيمة الواقع أو قيمة الواقع التي كانت تقررها خلال فترة ماضية ستكون موصولة مباشرة لـ", "tokens": [3555, 6027, 9566, 3555, 3615, 11933, 15730, 25961, 2655, 29538, 2423, 2407, 11242, 3615, 10632, 6055, 10721, 9778, 8848, 2655, 34051, 25961, 2655, 29538, 2423, 2407, 11242, 3615, 10632, 6055, 10721, 9778, 8848, 2655, 12399, 5296, 8848, 23275, 12174, 32640, 3660, 2423, 14407, 4587, 3615, 34051, 12174, 32640, 3660, 2423, 14407, 4587, 3615, 38392, 25961, 2655, 6055, 4587, 2288, 2288, 11296, 16490, 1211, 6027, 6156, 2655, 25720, 3714, 46958, 10632, 8608, 2655, 30544, 3714, 2407, 9381, 12610, 3660, 3714, 3555, 33599, 25720, 5296, 39184], "avg_logprob": -0.6547794173745548, "compression_ratio": 1.875, "no_speech_prob": 7.152557373046875e-07, "words": [{"start": 1529.38, "end": 1529.84, "word": "بالطبع", "probability": 0.8124755859375}, {"start": 1529.84, "end": 1530.22, "word": " إذا", "probability": 0.81591796875}, {"start": 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Therefore in the FIFO method, we are not going to blend, we are not going to average these two courses. 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Therefore as we can see here we are calculating the equivalent units for the work done within this current period Why? 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"seek": 284436, "start": 2815.64, "end": 2844.36, "text": "هل لديك أسئلة؟ لذلك كما نستطيع أن نرى هنا 30,780 هو فقط قيمة الـ 225. الآن لدينا 175 أجزاء لكي نكمل 400 أجزاء. لذلك كما نستطيع أن نرى هنا بدأت وكملت وهو 175. بالطبع 175 المزيد من 72 و175 المزيد من 52 سيكون 21700. هذا هو قيمة", "tokens": [3224, 1211, 5296, 16254, 4117, 5551, 3794, 19986, 37977, 22807, 5296, 8848, 23275, 9122, 15042, 8717, 14851, 9566, 40228, 14739, 8717, 2288, 7578, 34105, 2217, 11, 22, 4702, 31439, 6156, 47432, 12174, 32640, 3660, 2423, 39184, 5853, 20, 13, 6024, 48506, 5296, 16254, 8315, 41165, 5551, 7435, 11622, 16606, 5296, 4117, 1829, 8717, 24793, 1211, 8423, 5551, 7435, 11622, 16606, 13, 5296, 8848, 23275, 9122, 15042, 8717, 14851, 9566, 40228, 14739, 8717, 2288, 7578, 34105, 47525, 10721, 2655, 4032, 24793, 1211, 2655, 37037, 2407, 41165, 13, 20666, 9566, 3555, 3615, 41165, 9673, 11622, 25708, 9154, 18731, 4032, 7773, 20, 9673, 11622, 25708, 9154, 18079, 8608, 1829, 30544, 5080, 18197, 13, 23758, 31439, 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+تابعة للمشكلة التي حللناها في الحلقة السابقة. بالطبع، من يريد + +5 +00:00:44,650 --> 00:00:46,850 +أن يقرأ لنا السؤال؟ + +6 +00:00:50,600 --> 00:00:54,100 +رغم الإنترنت، تبقى مجموعة من the eight country + +7 +00:00:54,100 --> 00:00:57,060 +languages. One, the regional languages are + +8 +00:00:57,060 --> 00:01:00,180 +valuable and fixed by culture. You + +9 +00:01:00,180 --> 00:01:02,920 +will need to calculate the various variants to + +10 +00:01:02,920 --> 00:01:06,920 +accomplish this. Two, comprehensive variants are + +11 +00:01:06,920 --> 00:01:11,220 +written off to the course curriculum and count to + +12 +00:01:11,220 --> 00:01:14,580 +the eight of our physical need to show how the + +13 +00:01:14,580 --> 00:01:18,360 +course curriculum is consistent with our regional + +14 +00:01:18,360 --> 00:01:22,950 +languages. بالتالي، كما يتطلب هذا المشكلة، يجب أن + +15 +00:01:22,950 --> 00:01:27,070 +نستعد لتحضير the Journal Entries لكي نستخدمها + +16 +00:01:27,070 --> 00:01:32,470 +لتحضير the Fixed + +17 +00:01:32,470 --> 00:01:35,270 +and Variable Manufacturing Overhead Variances + +18 +00:01:35,270 --> 00:01:41,400 +بطبعاً، لكي نفعل هذا، لكي نستعدّ، أولاً يجب أن نقوم + +19 +00:01:41,400 --> 00:01:47,300 +بتخطيط الاختلافات + +20 +00:01:47,300 --> 00:01:53,280 + +21 +00:01:53,280 --> 00:01:58,200 + +22 +00:01:58,560 --> 00:02:02,320 +بالطبع، ما هي المعلومات التي نحتاجها لكي نقوم + +23 +00:02:02,320 --> 00:02:06,840 +بتخطيط الإنتاجات أو لكي نقوم بتخطيط الإنتاج من + +24 +00:02:06,840 --> 00:02:08,500 +الـ Fixed ومن الـ Variable Manufacturing + +25 +00:02:08,500 --> 00:02:10,120 +Overhead؟ ما هي المعلومات التي نحتاجها؟ + +26 +00:02:12,660 --> 00:02:22,320 +الواقعي، نعم، والـ Budgeted، و بالطبع، لكي نحسب + +27 +00:02:22,320 --> 00:02:25,120 +الـ Variance أو الـ Flexible Budget Variance، يجب + +28 +00:02:25,120 --> 00:02:30,500 +أن نتعامل أكثر مع هذه المعلومات من + +29 +00:02:30,500 --> 00:02:35,720 +الواقع والمتوقع، ويجب أن نتعامل مع، ماذا هو معدل + +30 +00:02:35,720 --> 00:02:39,810 +الإنتاج الفعلي؟ وما هو المعدّل + +31 +00:02:39,810 --> 00:02:43,590 +المُخطّط؟ وما هو المُخطّط لكي نقوم بتخطيط + +32 +00:02:43,590 --> 00:02:50,050 +التغييرات في الطريقة التي أخذناها قبلها؟ لذلك، + +33 +00:02:50,050 --> 00:03:00,170 +باعتبار حلولنا للمشكلة 829، قمنا بتخطيط المُعطيات + +34 +00:03:00,170 --> 00:03:07,660 +التالية، بالطبع هذه المُعطيات تتبع ما حللناه سابقاً + +35 +00:03:07,660 --> 00:03:12,900 +مرة واحدة. بالطبع، + +36 +00:03:12,900 --> 00:03:25,940 +لدينا عدد وحدات مُنتجة مستقلة. أولاً، عدد + +37 +00:03:25,940 --> 00:03:26,720 +الوحدات + +38 +00:03:32,590 --> 00:03:40,090 +طبعاً، باعتبار السؤال، الكمية المُعطاة في السؤال نفسه + +39 +00:03:40,090 --> 00:03:50,890 +كانت ... و... و... ثم، باعتبار حلّ المشكلة، قمنا + +40 +00:03:50,890 --> 00:03:57,930 +بتخطيط أن المجموع الحقيقي كان 960، و بالطبع، لـ + +41 +00:03:57,930 --> 00:04:03,410 +Flexible Budget هو نفس الشيء، بالنسبة لـ 960، + +42 +00:04:03,410 --> 00:04:10,970 +صحيح؟ لذلك هذا مُعطى في السؤال، أو في المشكلة 829، وكانت + +43 +00:04:10,970 --> 00:04:15,230 +هذه الأرقام مُتخصصة بطريقة حلّ المشكلة الخاصة بنا. + +44 +00:04:15,230 --> 00:04:25,740 +ثانياً، ساعات العمل، بالطبع، أعطونا القيمة + +45 +00:04:25,740 --> 00:04:34,780 +الحقيقية بقيمة 1824. هذا الرقم تم إعطاؤه باعتبار + +46 +00:04:34,780 --> 00:04:48,500 +السؤال، ولكننا، باعتبار حلنا، نقدره بقيمة 1776 + +47 +00:04:48,500 --> 00:04:58,880 +ونقدره بقيمة 1920. هذا الرقم، تم إعطاء الـ 1824 في + +48 +00:04:58,880 --> 00:05:07,240 +السؤال، والـ 1920 و 1776 تم تقديرهما باعتبار ما فعلناه + +49 +00:05:07,240 --> 00:05:14,570 +السابق، مرة أخرى. بالطبع، ثم لدينا التكاليف + +50 +00:05:14,570 --> 00:05:20,990 +المُساعدة، التكلفة السابقة كانت 76608 + +51 +00:05:20,990 --> 00:05:27,910 +طبعاً، مُعطى في السؤال. 76800 أيضاً مُعطى في السؤال. + +52 +00:05:27,910 --> 00:05:31,150 +71040 + +53 +00:05:31,150 --> 00:05:38,690 +أيضاً مُعطى في السؤال. ثمّ + +54 +00:05:38,690 --> 00:05:42,270 +التكاليف المُساعدة السابقة، أيضاً، + +55 +00:05:44,500 --> 00:05:50,200 +كلهم كانوا مُعطَين لنا. + +56 +00:05:50,200 --> 00:05:50,580 + +57 +00:05:50,580 --> 00:05:51,160 + +58 +00:05:51,160 --> 00:05:52,300 + +59 +00:05:52,300 --> 00:05:52,580 + +60 +00:05:52,580 --> 00:06:00,640 + +61 +00:06:00,640 --> 00:06:05,800 + +62 +00:06:10,990 --> 00:06:14,530 + +63 +00:06:14,530 --> 00:06:30,250 + +64 +00:06:30,450 --> 00:06:37,850 +والتكلفة المُستقبلية هي نفسها، لأن التكلفة المُستقبلية لن + +65 +00:06:37,850 --> 00:06:41,710 +تتغير بسبب التغيير في عدد الوحدات، من مصطلح + +66 +00:06:41,710 --> 00:06:48,510 +التكلفة، لذلك أيضاً التكلفة المُستقبلية هي 348 + +67 +00:06:48,510 --> 00:06:53,110 +,096 + +68 +00:06:55,290 --> 00:06:59,990 +بالطبع، لكي نقوم بتخطيط التكاليف، علينا تخطيط... + +69 +00:06:59,990 --> 00:07:04,470 +بالطبع، لدينا الوحدات، لأن ساعات العمل كانت + +70 +00:07:04,470 --> 00:07:08,710 +أساسية في الوحدات، صحيح؟ لذلك، لدينا الوحدات + +71 +00:07:08,710 --> 00:07:10,950 +الحقيقية للوحدات، ولدينا بالطبع + +72 +00:07:10,950 --> 00:07:14,050 +الكمية المُخطّطة، للوحدات المُخطّطة + +73 +00:07:14,050 --> 00:07:20,570 +كما هو الإنتاج الفعلي، وهو 1920، صحيح؟ لذلك، لدينا + +74 +00:07:20,570 --> 00:07:23,610 +الكمية الفعلية للوحدات، والآن علينا + +75 +00:07:23,610 --> 00:07:29,330 +تخطيط ماذا؟ لأننا نحتاج إلى المُعدّل الفعلي والمُعدّل + +76 +00:07:29,330 --> 00:07:30,970 +المُخطّط، ونحتاج أيضاً إلى التكلفة الفعلية + +77 +00:07:30,970 --> 00:07:35,550 +والتكلفة المُخطّطة، صحيح؟ لذلك نحتاج إلى تخطيط + +78 +00:07:35,550 --> 00:07:36,870 +المُعدّل + +79 +00:07:36,870 --> 00:07:37,190 + +80 +00:07:37,190 --> 00:07:40,030 + +81 +00:07:40,030 --> 00:07:46,110 + +82 +00:07:46,110 --> 00:07:46,370 + +83 +00:07:46,370 --> 00:07:46,450 + +84 +00:07:50,230 --> 00:07:53,550 + +85 +00:07:53,550 --> 00:07:54,490 + +86 +00:07:54,490 --> 00:07:57,410 + +87 +00:07:57,410 --> 00:07:57,490 + +88 +00:07:57,490 --> 00:07:59,310 + +89 +00:07:59,310 --> 00:08:01,870 + +90 +00:08:01,870 --> 00:08:11,810 +على عدد الوحدات، وعلى عدد مجموعات + +91 +00:08:11,810 --> 00:08:16,610 +المنتجات نفسها. لذلك، سوف نختار عدد مجموعات + +92 +00:08:16,610 --> 00:08:16,690 + +93 +00:08:16,690 --> 00:08:17,050 + +94 +00:08:17,050 --> 00:08:18,610 + +95 +00:08:18,610 --> 00:08:19,130 + +96 +00:08:19,130 --> 00:08:19,710 + +97 +00:08:19,710 --> 00:08:24,310 + +98 +00:08:24,310 --> 00:08:32,350 + +99 +00:08:32,350 --> 00:08:36,830 + +100 +00:08:37,990 --> 00:08:43,030 +على الـ 40 دولار الحقيقي لـ Flexible، وبالطبع + +101 +00:08:43,030 --> 00:08:45,910 +سيكون نفس الشيء بالنسبة للتكلفة المُخطّطة. + +102 +00:08:51,030 --> 00:08:57,490 +هل لديكم أسئلة؟ في + +103 +00:08:57,490 --> 00:08:59,510 +نفس الطريقة، في نفس السياق + +104 +00:09:03,310 --> 00:09:06,430 +للتكلفة المُستقبلية + +105 +00:09:06,430 --> 00:09:07,630 + + +106 +00:09:07,630 --> 00:09:08,210 + + +107 +00:09:08,210 --> 00:09:09,650 + + +108 +00:09:09,650 --> 00:09:09,730 + + +109 +00:09:09,730 --> 00:09:13,450 + + +110 +00:09:13,450 --> 00:09:30,990 + + +111 +00:09:31,890 --> 00:09:40,190 +3 دولار و 196 دولار. بالطبع هذه التكلفة 196 دولار + +112 +00:09:40,190 --> 00:09:48,090 +تمّ تخطيطها من حلولنا في المشكلة 829، إذا تتذكرون + +113 +00:09:48,090 --> 00:09:57,750 +196 تم تخطيطه باعتبار المعلومات، أو باعتبار ما تمّ + +114 +00:09:57,750 --> 00:10:02,370 +تخطيطه في المرة السابقة. أيضاً، 40 دولار، التي كانت + +115 +00:10:02,370 --> 00:10:05,270 +مُعطاة في الميزانية الموجودة بالأعلى، كانت أيضاً مُخصصة + +116 +00:10:05,270 --> 00:10:17,050 +في الموضوع السابق. أي أسئلة؟ الآن، يجب أن نقوم بعمل + +117 +00:10:17,050 --> 00:10:17,370 + +118 +00:10:17,370 --> 00:10:17,790 + +119 +00:10:17,790 --> 00:10:19,330 + +120 +00:10:19,330 --> 00:10:20,170 + +121 +00:10:20,170 --> 00:10:20,290 + +122 +00:10:20,290 --> 00:10:21,950 + +123 +00:10:28,760 --> 00:10:35,120 +هذه المعاملات هي المعاملات التي لن تكون موجودة + +124 +00:10:35,120 --> 00:10:38,380 +أبداً من تكلفة التصنيع. + +125 +00:10:38,380 --> 00:10:42,660 + +126 +00:10:56,500 --> 00:11:00,400 +وهو، بالطبع، كمية التكلفة المُساعدة + +127 +00:11:00,400 --> 00:11:02,280 + + +128 +00:11:02,280 --> 00:11:07,980 + + +129 +00:11:07,980 --> 00:11:13,100 + + +130 +00:11:13,100 --> 00:11:13,720 + + +131 +00:11:13,720 --> 00:11:13,860 + + +132 +00:11:13,860 --> 00:11:21,340 + + +133 +00:11:21,340 --> 00:11:26,200 +وهي كمية التكلفة + +134 +00:11:26,200 --> 00:11:31,620 + + +135 +00:11:31,620 --> 00:11:33,900 + + +136 +00:11:33,900 --> 00:11:38,140 + + +137 +00:11:38,140 --> 00:11:38,460 + + +138 +00:11:38,460 --> 00:11:40,340 + + +139 +00:11:40,340 --> 00:11:47,900 + + +140 +00:11:48,610 --> 00:11:55,510 +لأننا سوف نتعامل بنسبة لـ 40$. لذلك، كما نستطيع أن + +141 +00:11:55,510 --> 00:11:58,550 +نرى هنا، بالنسبة لـ Flexible Budget بقيمة 40$، و + +142 +00:11:58,550 --> 00:12:01,710 +بالنسبة لـ Standard Budget بقيمة 40$، فهو لم يتغير. + +143 +00:12:01,710 --> 00:12:06,670 +قيمة التعامل بالنسبة لـ 40$ + +144 +00:12:06,670 --> 00:12:06,730 + + +145 +00:12:06,730 --> 00:12:06,790 + + +146 +00:12:06,790 --> 00:12:11,150 + + +147 +00:12:11,150 --> 00:12:16,110 + +148 +00:12:20,370 --> 00:12:29,710 +الساعات الفعلية، أو المدخل، هي 1824 + +149 +00:12:29,710 --> 00:12:44,670 +مرتبطة بالقيم الفعلية، 42$، طبعاً، سيكون 76608 + +150 +00:12:45,840 --> 00:12:53,060 +القيمة الفعلية، التي هي 1824، مرتبطة بالقيمة + +151 +00:12:53,060 --> 00:13:03,860 +المُخطّطة، بقيمة 40 دولار، تكون 72960 + +152 +00:13:03,860 --> 00:13:07,980 + +153 +00:13:07,980 --> 00:13:12,420 +المُخطّطة، التي هي قيمة المُخطّطة، أو قيمة + +154 +00:13:12,420 --> 00:13:18,170 +التكلفة المُخطّطة، التكلفة المُخطّطة للدفع + +155 +00:13:18,170 --> 00:13:25,210 +المُخطّط، ولكن للدفع الفعلي، والذي هو 1920، دفع 1920 + +156 +00:13:25,210 --> 00:13:37,730 +بمعدل 40 دولار، وهو 76800 دولار. + +157 +00:13:37,730 --> 00:13:44,260 +بالطبع، للتكلفة المُخطّطة، سيكون دائماً، بالطبع، لتكلفة + +158 +00:13:44,260 --> 00:13:45,100 + +159 +00:13:45,100 --> 00:13:45,680 + +160 +00:13:45,680 --> 00:13:51,240 + +161 +00:13:51,240 --> 00:13:52,760 + +162 +00:13:52,760 --> 00:13:53,000 + +163 +00:13:53,000 --> 00:13:53,080 + +164 +00:13:53,080 --> 00:13:53,460 + +165 +00:13:53,460 --> 00:13:55,080 + +166 +00:13:55,080 --> 00:13:55,760 + +167 +00:13:55,760 --> 00:14:03,720 + +168 +00:14:03,720 --> 00:14:07,900 + +169 +00:14:12,240 --> 00:14:19,600 +مع 40 دولار، وهو 76800 + +170 +00:14:19,600 --> 00:14:23,960 +دولار. إذن، + +171 +00:14:23,960 --> 00:14:29,900 +كما ترون هنا، نحن + +172 +00:14:29,900 --> 00:14:34,060 +قمنا بتخطيط التكاليف، والآن نحتاج لتخطيط الاختلافات. + +173 +00:14:34,060 --> 00:14:40,480 +الاختلافات هي: we need to calculate the difference + +174 +00:14:40,480 --> 00:14:44,860 +between these different numbers. First of all, we + +175 +00:14:44,860 --> 00:14:50,700 +will never have a production volume variance. Never + +176 +00:14:50,700 --> 00:15:03,150 +a variance. ولا تضعوا أرقام دولار في هذا الجزء، لأن إذا + +177 +00:15:03,150 --> 00:15:11,030 +قلت أنكم لديكم أرقام دولار مختلفة، هذا يعني أنه يكون + +178 +00:15:11,030 --> 00:15:14,490 +هناك اختلاف، ولكن في هذه الحالة، لم يكن هناك اختلاف، + +179 +00:15:14,490 --> 00:15:19,510 +لأن هذين الرقمين هما نفساها. ولكن، كما خططنا، + +180 +00:15:19,510 --> 00:15:23,250 +لن يكون هناك اختلاف لـ Production Volume Variance، + +181 +00:15:23,250 --> 00:15:27,760 +لن يكون هناك قيمة that is allocated that is + +182 +00:15:27,760 --> 00:15:29,820 +different than the flexible budget amount. + +183 +00:15:29,980 --> 00:15:34,240 +Therefore, we need to say that this will never be + +184 +00:15:34,240 --> 00:15:38,560 +a variance. Of course, we have a difference between + +185 +00:15:38,560 --> 00:15:40,380 +the + +186 +00:15:41,920 --> 00:15:47,760 +قيمة التكلفة الفعلية وقيمة التكلفة المُخطّطة. بقيمة + +187 +00:15:47,760 --> 00:15:57,580 +الفرق بين 76800 و 72960. بالطبع، توقعنا أن ندفع 76800 + +188 +00:15:57,580 --> 00:16:02,320 +ولكن، بدلاً من ذلك، دفعنا فقط 72960. لذلك، هذا سيكون + +189 +00:16:02,320 --> 00:16:10,580 +اختلافاً مُناسباً. بالطبع، القيمة 3840 + +190 +00:16:11,850 --> 00:16:17,270 +بالطبع، هذا الفرق بين قيمة التكلفة الفعلية وقيمة + +191 +00:16:17,270 --> 00:16:25,750 +التكلفة المُخطّطة، هو فعالية الإنتاج. الآن، + +192 +00:16:25,750 --> 00:16:28,850 +الفرق بين القيمة الفعلية أو القيمة المُخطّطة + +193 +00:16:28,850 --> 00:16:33,810 +والقيمة الفعلية، هو فعالية الإنتاج. + +194 +00:16:37,830 --> 00:16:47,190 +بالطبع، يجب أن نقدر فقط 72960، ولكننا نُقدر أكثر، نقدر + +195 +00:16:47,190 --> 00:17:00,010 +76608. لذلك، هذا سيكون اختلافاً غير مُفيد، بقيمة 3648 + +196 +00:17:00,010 --> 00:17:02,050 +وهو اختلاف استخدام + +197 +00:17:09,260 --> 00:17:14,160 +بالتالي، كما نرى هنا، قمنا بتخطيط جميع الاختلافات + +198 +00:17:14,160 --> 00:17:19,880 +وقمنا بالتأكيد أننا لن نكون لدينا اختلاف من تغيير عدد + +199 +00:17:19,880 --> 00:17:25,180 +المنتجات لتغيير تكلفة المواد الخام لتغيير + +200 +00:17:25,180 --> 00:17:25,360 + +201 +00:17:25,360 --> 00:17:29,240 + +202 +00:17:29,240 --> 00:17:3 + +223 +00:18:59,230 --> 00:19:02,230 +من مجموعة الـ Allocation Base باعتماد عدد ساعات + +224 +00:19:02,230 --> 00:19:05,730 +المجموعات في هذه الحالة لن يكون هناك اختلاف + +225 +00:19:05,730 --> 00:19:08,250 +في مجموعة الـ Fixed Manufacturing Overhead بسبب + +226 +00:19:08,250 --> 00:19:11,510 +هذا الاختلاف في عدد المجموعات من مجموعة الـ + +227 +00:19:11,510 --> 00:19:15,490 +Allocation Base لذلك سوف نستخدم نفس العدد من + +228 +00:19:15,490 --> 00:19:17,350 +مجموعة الـ Flexible Budget في هذا الـ Lump Sum + +229 +00:19:17,350 --> 00:19:20,450 +348000 + +230 +00:19:21,290 --> 00:19:24,730 +لأن كما نستطيع أن نرى فإن الفرق بين الوضع + +231 +00:19:24,730 --> 00:19:27,710 +المستقبلي والمدفوع المستقبلي والمدفوع المستقبلي + +232 +00:19:27,710 --> 00:19:28,490 +والمدفوع المستقبلي + +233 +00:19:28,490 --> 00:19:31,790 + +234 +00:19:31,790 --> 00:19:32,550 + +235 +00:19:32,550 --> 00:19:33,090 + +236 +00:19:33,090 --> 00:19:35,010 + +237 +00:19:35,010 --> 00:19:40,110 + +238 +00:19:40,110 --> 00:19:46,490 +والمدفوع المستقبلي + +239 +00:19:47,710 --> 00:19:54,550 +سوف نستخدم 181.3 دولار أو 196 دولار أو 181.3 دولار + +240 +00:19:54,550 --> 00:19:56,590 +أو 181.3 دولار أو 181.3 دولار أو 181.3 دولار أو + +241 +00:19:56,590 --> 00:20:02,130 +181.3 دولار أو + +242 +00:20:02,130 --> 00:20:13,800 +181.3 دولار أو 181.3 دولار أو 181.3 دولار.أولا، + +243 +00:20:13,800 --> 00:20:19,480 +قلنا في Cost Accounting 1 أننا نحتاج لنقل الـ + +244 +00:20:19,480 --> 00:20:25,420 +predetermined أو عدد المدفوع في بداية العام أو في + +245 +00:20:25,420 --> 00:20:28,900 +نهاية العام، ماذا قلنا في Cost Accounting 1 وحتى + +246 +00:20:28,900 --> 00:20:35,780 +في Cost Accounting 2؟ أو حتى قبل بداية العام، صحيح؟ + +247 +00:20:35,780 --> 00:20:40,740 +لذلك، رقمنا دائمًا يكون باعتبار عملياتنا العامة + +248 +00:20:40,740 --> 00:20:45,020 +لأن باعتبار عملياتنا العامة، عملياتنا العامة ستكون + +249 +00:20:45,020 --> 00:20:47,360 +مستعدة قبل بداية العام، بينما عملياتنا العامة + +250 +00:20:47,360 --> 00:20:52,140 +المستعدة ستكون مستعدة باعتبار عملياتنا + +251 +00:20:52,140 --> 00:20:54,860 + +252 +00:20:54,860 --> 00:20:55,180 + +253 +00:20:55,180 --> 00:20:56,000 + +254 +00:20:56,000 --> 00:20:56,800 + +255 +00:20:56,800 --> 00:21:02,310 +عمليات.بالتالي دائمًا سيكون رقم الوضع + +256 +00:21:02,310 --> 00:21:05,910 +مخصصًا + +257 +00:21:05,910 --> 00:21:07,470 + +258 +00:21:07,470 --> 00:21:08,550 + +259 +00:21:08,550 --> 00:21:09,090 + +260 +00:21:09,090 --> 00:21:09,250 + +261 +00:21:09,250 --> 00:21:19,570 + +262 +00:21:19,570 --> 00:21:23,530 + +263 +00:21:30,290 --> 00:21:36,050 +بالطبع، التي هي المدفوع + +264 +00:21:36,050 --> 00:21:39,410 + +265 +00:21:39,410 --> 00:21:39,450 + +266 +00:21:39,450 --> 00:21:42,170 + +267 +00:21:42,170 --> 00:21:42,670 + +268 +00:21:42,670 --> 00:21:46,110 + +269 +00:21:46,110 --> 00:21:46,130 + +270 +00:21:46,130 --> 00:21:59,930 + +271 +00:22:03,790 --> 00:22:10,270 +بالطبع، أعطينا 776320 + +272 +00:22:10,270 --> 00:22:15,170 +مليون دولار أكثر من المقدمة المساعدة بالنسبة لنا + +273 +00:22:15,170 --> 00:22:21,150 +لدينا مقارنة مفيدة + +274 +00:22:21,150 --> 00:22:26,330 +بمقارنة + +275 +00:22:26,330 --> 00:22:36,110 +28000 دولار. two hundred and twenty four of course + +276 +00:22:36,110 --> 00:22:47,050 +we will never have an efficiency variance, but + +277 +00:22:47,050 --> 00:22:52,170 +we can have a spending variance. + +278 +00:22:59,230 --> 00:23:05,850 +بالطبع، يجب أن نقرر 348,096، لكننا قررنا أكثر، + +279 +00:23:05,850 --> 00:23:08,210 + +280 +00:23:08,210 --> 00:23:08,850 + +281 +00:23:08,850 --> 00:23:10,350 + +282 +00:23:10,350 --> 00:23:11,570 + +283 +00:23:11,570 --> 00:23:12,130 + +284 +00:23:12,130 --> 00:23:16,270 + +285 +00:23:28,520 --> 00:23:35,920 +هل لديك أسئلة؟ بالطبع، بعد هذه النقطة نستطيع الآن + +286 +00:23:35,920 --> 00:23:43,440 +أن نقوم بتسجيل مقالات جورنال لإدارة + +287 +00:23:43,440 --> 00:23:48,480 +المدفوعات المستقبلية، وبالطبع + +288 +00:23:48,480 --> 00:23:53,580 +تجارب هذه الأساليب. هل لديك أسئلة؟ + +289 +00:23:58,270 --> 00:24:04,870 +Now let us record + +290 +00:24:04,870 --> 00:24:08,790 +our + +291 +00:24:08,790 --> 00:24:12,270 +journal entries. + +292 +00:24:19,650 --> 00:24:23,750 +بالطبع، باعتبار التكلفة لدينا، نحصل على اتصالين + +293 +00:24:23,750 --> 00:24:31,790 +مختلفة. لكل اتصال، نحن سنحصل على اتصال مجموعة أو + +294 +00:24:31,790 --> 00:24:33,590 +اتصال مجموعة، أو اتصال مجموعة. ونحن + +295 +00:24:33,590 --> 00:24:35,690 +سنحصل على اتصال مجموعة + +296 +00:24:38,600 --> 00:24:44,320 +معرفة ما كانت عملية المساعدة + +297 +00:24:44,320 --> 00:24:47,240 + +298 +00:24:54,900 --> 00:25:01,880 +سوف نبدأ مع مصمم التصنيع المستقبلي لكي نعرف + +299 +00:25:01,880 --> 00:25:06,160 +المستقبل الواقعي + +300 +00:25:06,160 --> 00:25:06,760 + +301 +00:25:06,760 --> 00:25:10,120 + +302 +00:25:10,120 --> 00:25:10,940 + +303 +00:25:10,940 --> 00:25:14,480 + +304 +00:25:14,480 --> 00:25:15,840 + +305 +00:25:19,240 --> 00:25:23,760 +بالطبع، في هذه المشكلة لم يقدموا لنا هذه التفاصيل + +306 +00:25:23,760 --> 00:25:28,580 +بالطبع، هذه الواقعات التغييرية قد تكون عموميات قابلة + +307 +00:25:28,580 --> 00:25:32,200 + +308 +00:25:32,200 --> 00:25:32,260 + +309 +00:25:32,260 --> 00:25:32,740 + +310 +00:25:32,740 --> 00:25:36,380 + +311 +00:25:36,380 --> 00:25:36,520 + +312 +00:25:36,520 --> 00:25:37,040 + +313 +00:25:37,040 --> 00:25:46,520 + +314 +00:25:46,560 --> 00:25:53,940 +which is 76608 after + +315 +00:25:53,940 --> 00:26:02,880 +this + +316 +00:26:04,720 --> 00:26:14,080 +سنقوم بمعرفة مجموعتنا. بالطبع، المجموعة ستكون 76800 + +317 +00:26:14,080 --> 00:26:20,680 +وبالطبع، سنقوم بتحرير عملية البرنامج بمجموعته وهو + +318 +00:26:20,680 --> 00:26:23,400 +مجموعة Contra Variable Manufacturing Overhead + +319 +00:26:23,400 --> 00:26:25,120 +Control, which هي مجموعة Contra Variable + +320 +00:26:25,120 --> 00:26:29,320 +Manufacturing Overhead Allocated. لذلك، مجموعة + +321 +00:26:29,320 --> 00:26:32,340 +Contra Variable Manufacturing Overhead Control + +322 +00:26:32,340 --> 00:26:36,370 +ستكون. والحصة المستخدمة + +323 +00:26:36,370 --> 00:26:37,610 + +324 +00:26:37,610 --> 00:26:40,330 + +325 +00:26:40,330 --> 00:26:43,590 + +326 +00:26:43,590 --> 00:26:47,990 + +327 +00:26:47,990 --> 00:26:48,070 + +328 +00:26:48,070 --> 00:26:53,890 + +329 +00:26:53,890 --> 00:26:57,070 + +330 +00:27:02,300 --> 00:27:04,040 + +331 +00:27:04,040 --> 00:27:07,180 + +332 +00:27:07,180 --> 00:27:11,840 + +333 +00:27:11,840 --> 00:27:12,920 + +334 +00:27:12,920 --> 00:27:14,280 + +335 +00:27:14,280 --> 00:27:14,700 + +336 +00:27:14,700 --> 00:27:14,980 + +337 +00:27:18,350 --> 00:27:19,730 +لتغلق التحكم + +338 +00:27:19,730 --> 00:27:19,930 + +339 +00:27:19,930 --> 00:27:21,930 + +340 +00:27:21,930 --> 00:27:26,990 + +341 +00:27:26,990 --> 00:27:27,930 + +342 +00:27:27,930 --> 00:27:28,010 + +343 +00:27:28,010 --> 00:27:28,050 + +344 +00:27:28,050 --> 00:27:28,130 + +345 +00:27:28,130 --> 00:27:32,630 + +346 +00:27:34,570 --> 00:27:38,150 +لماذا نحصل على هذه الاختلافات؟ لأننا نحصل على + +347 +00:27:38,150 --> 00:27:42,190 +تغيير التسريب + +348 +00:27:42,190 --> 00:27:48,450 +بالنسبة لتعرفنا، سنعرف هذه التغييرات المختلفة، + +349 +00:27:48,450 --> 00:27:52,690 + +350 +00:27:52,690 --> 00:27:53,910 + +351 +00:27:53,910 --> 00:27:54,170 + +352 +00:27:54,170 --> 00:27:54,910 + +353 +00:27:54,910 --> 00:27:58,550 + +354 +00:27:58,550 --> 00:28:00,130 + +355 +00:28:00,130 --> 00:28:03,630 + +356 +00:28:05,150 --> 00:28:15,470 +مجموعة Overhead control ستكون + +357 +00:28:15,470 --> 00:28:20,590 +مقررة بقدرة 76608 + +358 +00:28:21,860 --> 00:28:26,060 +بالطبع، كما قلنا الاختلافات ستكون فعالية + +359 +00:28:26,060 --> 00:28:27,120 + +360 +00:28:27,120 --> 00:28:27,680 + +361 +00:28:27,680 --> 00:28:32,280 + +362 +00:28:32,280 --> 00:28:37,280 + +363 +00:28:37,280 --> 00:28:38,080 + +364 +00:28:38,080 --> 00:28:48,000 + +365 +00:28:49,230 --> 00:28:56,250 +Variable Manufacturing Overhead Spending Variance + +366 +00:28:56,250 --> 00:29:01,410 +By The Amount Of 3648 + +367 +00:29:01,410 --> 00:29:06,190 +Any + +368 +00:29:06,190 --> 00:29:12,410 +Questions؟ + +369 +00:29:12,410 --> 00:29:17,590 +Now + +370 +00:29:18,900 --> 00:29:24,340 +دعنا نذهب إلى مصممة التصنيع المستقبلي + +371 +00:29:24,340 --> 00:29:24,840 + +372 +00:29:24,840 --> 00:29:25,460 + +373 +00:29:25,460 --> 00:29:25,700 + +374 +00:29:25,700 --> 00:29:31,920 + +375 +00:29:31,920 --> 00:29:36,700 + +376 +00:29:36,700 --> 00:29:37,480 + +377 +00:29:37,480 --> 00:29:40,180 + +378 +00:29:40,180 --> 00:29:45,500 + +379 +00:29:47,910 --> 00:29:52,170 +3208$ وأكثر + +380 +00:29:52,170 --> 00:29:58,690 + +381 +00:29:58,690 --> 00:30:03,990 + +382 +00:30:08,020 --> 00:30:13,480 +وبعد ذلك يجب أن نعرف المدى + +383 +00:30:13,480 --> 00:30:13,740 + +384 +00:30:13,740 --> 00:30:14,440 + +385 +00:30:14,440 --> 00:30:17,020 + +386 +00:30:17,020 --> 00:30:17,040 + +387 +00:30:17,040 --> 00:30:24,120 + +388 +00:30:24,120 --> 00:30:25,020 + +389 +00:30:25,020 --> 00:30:26,380 + +390 +00:30:26,380 --> 00:30:31,160 + +391 +00:30:34,770 --> 00:30:43,950 +سيكون مقرر بقيمة 376320 + +392 +00:30:43,950 --> 00:30:48,690 +و 376320 + +393 +00:30:48,690 --> 00:30:51,750 +هنا بالطبع، كما نستطيع أن نرى، لدينا اختلاف بين + +394 +00:30:51,750 --> 00:30:57,070 +المقدار الحقيقي + +395 +00:30:57,070 --> 00:31:00,390 + +396 +00:31:00,390 --> 00:31:01,110 + +397 +00:31:01,110 --> 00:31:02,550 + +398 +00:31:02,550 --> 00:31:04,790 + +399 +00:31:04,790 --> 00:31:06,350 + +400 +00:31:06,350 --> 00:31:10,370 + +401 +00:31:10,370 --> 00:31:14,130 + +402 +00:31:25,590 --> 00:31:28,570 +بالتالي، في نهاية الوقت يجب أن نغلق التحكم + +403 +00:31:28,570 --> 00:31:32,430 + +404 +00:31:32,430 --> 00:31:32,970 + +405 +00:31:32,970 --> 00:31:33,350 + +406 +00:31:33,350 --> 00:31:34,550 + +407 +00:31:34,550 --> 00:31:37,250 + +408 +00:31:37,250 --> 00:31:41,110 + +409 +00:31:41,110 --> 00:31:43,090 + +410 +00:31:43,090 --> 00:31:43,230 + +411 +00:31:43,230 --> 00:31:51,350 + +412 +00:31:56,410 --> 00:32:00,830 +6320، وقرر التحكم + +413 +00:32:00,830 --> 00:32:01,410 + +414 +00:32:01,410 --> 00:32:05,250 + +415 +00:32:05,250 --> 00:32:05,910 + +416 +00:32:05,910 --> 00:32:05,990 + +417 +00:32:05,990 --> 00:32:06,450 + +418 +00:32:06,450 --> 00:32:08,610 + +419 +00:32:08,610 --> 00:32:11,010 + +420 +00:32:11,010 --> 00:32:14,590 +بالطبع، الفرصة الأولى فيها مجموعة مصممة + +421 +00:32:14,590 --> 00:32:15,750 + +422 +00:32:15,750 --> 00:32:22,230 + +423 +00:32:22,230 --> 00:32:25,170 + +424 +00:32:25,170 --> 00:32:26,410 + +425 +00:32:26,410 --> 00:32:26,870 + +426 +00:32:26,870 --> 00:32:27,570 + +427 +00:32:27,570 --> 00:32:35,490 + +428 +00:32:35,490 --> 00:32:37,590 + +429 +00:32:41,530 --> 00:32:45,070 +Spending variance by the amount of two thousand + +430 +00:32:45,070 --> 00:32:53,250 +one hundred and twelve. Any + +431 +00:32:53,250 --> 00:32:58,090 +questions? + +432 +00:33:19,420 --> 00:33:26,840 +Now they need us. لن نقوم باستخدام هذه الاختلافات + +433 +00:33:26,840 --> 00:33:31,720 +لعاملات مختلفة، ولكنهم يحتاجون أن نقوم باستخدام هذه + +434 +00:33:31,720 --> 00:33:33,340 + +435 +00:33:33,340 --> 00:33:34,020 + +436 +00:33:34,020 --> 00:33:35,640 + +437 +00:33:35,640 --> 00:33:37,780 + +438 +00:33:37,780 --> 00:33:41,360 + +439 +00:33:41,360 --> 00:33:47,120 + +440 +00:33:47,120 --> 00:33:52,900 + +441 +00:33:53,860 --> 00:33:57,740 +وهو مجرد إدخال + +442 +00:33:57,740 --> 00:33:58,360 + +443 +00:33:58,360 --> 00:34:06,940 + +444 +00:34:06,940 --> 00:34:09,480 + + +445 +00:34:09,480 --> 00:34:11,960 +إدخال مجرد إدخال مجرد إدخال مجرد إدخال مجرد إدخال + +446 +00:34:11,960 --> 00:34:16,140 +مجرد + +447 +00:34:16,140 --> 00:34:17,700 +إدخال + +448 +00:34:20,640 --> 00:34:25,640 +أو يجب أن يكون باعتبار ما إذا كان مفيدا أو غير + +449 +00:34:25,640 --> 00:34:30,620 +مفيدا، نعم، لذلك كما نستطيع أن نرى هنا لدينا بعض + +450 +00:34:30,620 --> 00:34:35,420 +التغييرات التي مفيدة و بعض التغييرات الأخرى التي + +451 +00:34:35,420 --> 00:34:41,620 +غير مفيدة، لذلك التغييرات غير المفيدة هي عادةً حساسات + +452 +00:34:41,620 --> 00:34:47,500 +الدفع، لذلك لكي أغلق وأخرج هذه الحسابات وهذه + +453 +00:34:47,500 --> 00:34:51,750 +الحسابات يجب أن ندفعها. على الجانب الآخر، الـ + +454 +00:34:51,750 --> 00:34:55,990 +Favorable Variances هي عمومًا محافظات دفعات، + +455 +00:34:55,990 --> 00:34:59,110 +عمومًا محافظات حصائل دفعات، لذلك، لكي نغلق هذه + +456 +00:34:59,110 --> 00:35:03,510 +المحافظات، يجب أن ندفع هذه الحصائل و بالطبع، الفرق + +457 +00:35:03,510 --> 00:35:08,190 +بين الدفعات وحصائل الدفعات سيذهب إلى قيم السوق أو + +458 +00:35:08,190 --> 00:35:14,450 +سيتم تحميلها إلى قيم السوق، لذلك، أولاً، لدينا + +459 +00:35:14,450 --> 00:35:17,350 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +460 +00:35:17,350 --> 00:35:17,730 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +461 +00:35:17,730 --> 00:35:18,610 +مص + +462 +00:35:25,000 --> 00:35:30,300 +by the amount of 3840 + +463 +00:35:30,300 --> 00:35:38,860 +and we have a + +464 +00:35:38,860 --> 00:35:51,340 +spending variance by + +465 +00:35:51,340 --> 00:35:52,720 +the amount of three + +466 +00:36:04,490 --> 00:36:12,230 +3648 ثم نحصل على + +467 +00:36:12,230 --> 00:36:21,830 +تغيير عدد المصادر بمعدل + +468 +00:36:21,830 --> 00:36:26,110 +28224 + +469 +00:36:27,330 --> 00:36:30,810 +وهنا لدينا مجموعة تسريع تسريع تسريع تسريع تسريع + +470 +00:36:30,810 --> 00:36:40,330 +تسريع تسريع تسريع تسريع + +471 +00:36:45,980 --> 00:36:49,420 +مئة و عشرة و عشرة و عشرة و عشرة و عشرة و عشرة و + +472 +00:36:49,420 --> 00:36:49,800 +عشرة و عشرة و عشرة و عشرة و عشرة و عشرة و عشرة و + +473 +00:36:49,800 --> 00:36:50,360 +عشرة و عشرة و عشرة و عشرة و عشرة و عشرة و عشرة و + +474 +00:36:50,360 --> 00:36:56,960 +عشرة و عشرة و عشرة و عشرة و عشرة و عشرة و عشرة و + +475 +00:36:56,960 --> 00:36:59,260 +عشرة و عشرة و عشرة و عشرة و عشرة و عشرة و عشرة و + +476 +00:36:59,260 --> 00:37:08,180 +عشرة و عشرة و عشرة و + +477 +00:37:13,340 --> 00:37:17,560 +of course this is or this entry is according to + +478 +00:37:17,560 --> 00:37:22,180 +the writing of to + +479 +00:37:22,180 --> 00:37:26,320 +the course of good soul method. إذا كنا نقوم بعمل + +480 +00:37:26,320 --> 00:37:31,320 +محافظة، فإننا نستخدم فقط قيم الأسعار المساعدة، بل + +481 +00:37:31,320 --> 00:37:34,580 +نستخدم عملية العمل، بل نستخدم محافظة الأسعار + +482 +00:37:34,580 --> 00:37:37,820 +المساعدة، بل نستخدم محافظة الأسعار المساعدة، بل + +483 +00:37:37,820 --> 00:37:38,220 +نستخدم محافظة الأسعار المساعدة، بل نستخدم محافظة + +484 +00:37:38,220 --> 00:37:38,380 +الأسعار المساعدة، بل نستخدم محافظة الأسعار + +485 +00:37:38,380 --> 00:37:40,460 +المساعدة، بل نستخدم محافظة الأسعار المساعدة، بل + +486 +00:37:40,460 --> 00:37:42,660 +نستخدم محافظة الأسعار المساعدة، بل نستخدم محافظة + +487 +00:37:42,660 --> 00:37:50,960 +الأسعار المساعدة، بل نستخدم + +488 +00:38:21,750 --> 00:38:26,870 +دعنا نبدأ الآن بـ problem eight thirty-one problem + +489 +00:38:26,870 --> 00:38:37,750 +eight thirty-one من + +490 +00:38:37,750 --> 00:38:47,870 +يرغب بالقراءة لهذه المشكلة لنا؟ نعم هذه التجارب + +491 +00:38:47,870 --> 00:38:52,940 +الموجودة حولك هي مصنع دراجات والتي تستخدم مستوى عام + +492 +00:38:52,940 --> 00:38:56,340 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +493 +00:38:56,340 --> 00:38:59,060 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +494 +00:38:59,060 --> 00:39:00,080 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +495 +00:39:00,080 --> 00:39:03,440 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +496 +00:39:03,440 --> 00:39:04,560 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +497 +00:39:04,560 --> 00:39:11,540 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +498 +00:39:11,540 --> 00:39:20,220 +مصممة مصممة مصممة مصممة مص + +499 +00:39:23,160 --> 00:39:26,460 +بالطبع، باعتبار السؤال، أعطونا عدد مصمم مصمم مصمم + +500 +00:39:26,460 --> 00:39:27,800 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +501 +00:39:27,800 --> 00:39:28,800 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +502 +00:39:28,800 --> 00:39:31,260 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +503 +00:39:31,260 --> 00:39:34,920 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +504 +00:39:34,920 --> 00:39:42,560 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم م + +505 +00:39:53,940 --> 00:40:00,460 +وقد أعطونا مستوى الإنتاج بقيمة مليون ساعة + +506 +00:40:00,460 --> 00:40:04,500 +المواصفات، هذا هو مستوى الإنتاج، لذلك هذا هو + +507 +00:40:04,500 --> 00:40:08,340 +الإنتاج المقدر للساعات + +508 +00:40:08,340 --> 00:40:13,320 +المواصفات أو عدد المجلدات من مجلة الإنتاج، لذا ما + +509 +00:40:13,320 --> 00:40:16,500 +هي المطالبات أو المتطلبات لهذا السؤال؟ + +510 +00:40:35,960 --> 00:40:46,040 +بالتالي، يجب أن نخطط رقمًا يظهر + +511 +00:40:48,460 --> 00:40:53,940 +كيف نستخدم مصممة مصممة مصممة مصممة مصممة مصممة + +512 +00:40:53,940 --> 00:40:55,000 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +513 +00:40:55,000 --> 00:40:55,760 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +514 +00:40:55,760 --> 00:40:59,180 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +515 +00:40:59,180 --> 00:41:00,220 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +516 +00:41:00,220 --> 00:41:00,900 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +517 +00:41:00,900 --> 00:41:00,920 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة مص + +518 +00:41:01,000 --> 00:41:05,400 +أولًا لـ Planning and Control والثانية لـ + +519 +00:41:05,400 --> 00:41:09,060 +Allocation، فماذا تعتقد؟ هل هناك اختلاف بين + +520 +00:41:09,060 --> 00:41:12,960 +الإنتاجين؟ هل هناك اختلاف بين الواقعات التي + +521 +00:41:12,960 --> 00:41:16,540 +سنعتبرها لكي نعطي الـ Fixed Manufacturing + +522 +00:41:16,540 --> 00:41:23,940 +overhead؟ والواقعات التي سنعتبرها لكي نخطط ونحكم في + +523 +00:41:23,940 --> 00:41:26,540 +عملياتنا؟ ماذا تعتقد؟ + +524 +00:41:29,970 --> 00:41:33,270 +نعم، وكانت هذه المناقشة مخصوصة في cost accounting + +525 +00:41:33,270 --> 00:41:39,290 +1، فهل + +526 +00:41:39,290 --> 00:41:46,250 +هناك اختلاف أم لا؟ بالطبع، قلنا في cost accounting + +527 +00:41:46,250 --> 00:41:50,770 +1 في القصة الرابعة في job costing أننا لم نستطع + +528 +00:41:50,770 --> 00:41:59,790 +أن ننتظر حتى نهاية الوقت لكي نحسب التكلفة الـ + +529 +00:41:59,790 --> 00:42:02,910 +the inventory or calculate the cost of the units + +530 +00:42:02,910 --> 00:42:07,410 +that have been produced. Correct. And in order not to + +531 +00:42:07,410 --> 00:42:10,850 +wait until the end of the period, we are going to + +532 +00:42:10,850 --> 00:42:16,130 +use a budgeted or predetermined allocation rate in + +533 +00:42:16,130 --> 00:42:20,430 +order to allocate the costs onto the units as + +534 +00:42:20,430 --> 00:42:25,150 +these units are produced. Correct. بالتالي، باعتبار + +535 +00:42:25,150 --> 00:42:31,190 +تسريع التصنيع المستقبلي في بداية العام، + +536 +00:42:31,190 --> 00:42:37,670 +فسنكون قد قمنا بتخطيط عدد التسريعات. بالطبع لـ Fixed + +537 +00:42:37,670 --> 00:42:41,650 +Manufacturing Overhead لأن السؤال هنا يشير إلى + +538 +00:42:41,650 --> 00:42:46,090 +Fixed Manufacturing Overhead. لذلك ما كان عدد + +539 +00:42:46,090 --> 00:42:48,890 +المساعدة لـ Fixed Manufacturing Overhead في + +540 +00:42:48,890 --> 00:42:54,490 +بداية العام؟ باعتقاد على سؤالنا، أعطونا 17 مليون + +541 +00:42:54,490 --> 00:42:58,570 +دولار، وهو عدد المساعدة أو عدد المساعدة + +542 +00:42:58,570 --> 00:43:00,330 +المخصصة أو عدد المساعدة المخصصة لـ Fixed + +543 +00:43:00,330 --> 00:43:04,640 +Manufacturing Overhead وهو Cost pool. بالتالي سنقوم + +544 +00:43:04,640 --> 00:43:11,000 +بتقسيم 17 مليون على مجموع + +545 +00:43:11,000 --> 00:43:13,000 +مجموع الـ Allocation Base التي هي الساعات + +546 +00:43:13,000 --> 00:43:16,800 +المشروعية والتي أيضًا أعطانا الساعات المشروعية أو + +547 +00:43:16,800 --> 00:43:22,600 +الساعات المشروعية المقدرة للسنة القادمة، لذلك سنقسم + +548 +00:43:22,600 --> 00:43:31,180 +17 مليون على 1 مليون، صحيح؟ لذلك + +549 +00:43:43,610 --> 00:43:48,510 +بالتالي، نستخدم السنة السابقة مقارنة بالسنة + +550 +00:43:48,510 --> 00:43:49,290 +السابقة مقارنة بالسنة السابقة مقارنة بالسنة + +551 +00:43:49,290 --> 00:43:51,470 +السابقة مقارنة بالسنة السابقة مقارنة بالسنة + +552 +00:43:51,470 --> 00:43:52,830 +السابقة مقارنة بالسنة السابقة مقارنة بالسنة + +553 +00:43:52,830 --> 00:43:52,930 +السابقة مقارنة بالسنة السابقة مقارنة بالسنة + +554 +00:43:52,930 --> 00:43:52,950 +السابقة مقارنة بالسنة السابقة مقارنة بالسنة + +555 +00:43:52,950 --> 00:43:53,690 +السابقة مقارنة بالسنة السابقة مقارنة بالسنة + +556 +00:43:53,690 --> 00:43:58,330 +السابقة مقارنة بالسنة السابقة. بالتالي، من وجهة + +557 +00:43:58,330 --> 00:44:03,670 +نظر التجارب، سوف نجلب 17 دولار من + +558 +00:44:03,670 --> 00:44:09,650 +التجارب على الأشخاص الذين تم + +559 +00:44:09,650 --> 00:44:15,450 +إصلاحهم، فهذا من وجهة نظر التجارب، + +560 +00:44:15,450 --> 00:44:20,770 +لكننا قلنا إننا يجب أن نكون حذرين عندما نعتبر هذا + +561 +00:44:20,770 --> 00:44:24,880 +الـ 17 دولار في ساعة من التجارب. لماذا؟ + +562 +00:44:24,880 --> 00:44:29,460 +لأنه باعتبار فهمنا عن مصممة مصممة مصممة مصممة + +563 +00:44:29,460 --> 00:44:30,160 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +564 +00:44:30,160 --> 00:44:30,880 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +565 +00:44:30,880 --> 00:44:32,100 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +566 +00:44:32,100 --> 00:44:34,000 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +567 +00:44:34,000 --> 00:44:37,560 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +568 +00:44:37,560 --> 00:44:42,550 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة. أو + +569 +00:44:42,550 --> 00:44:46,170 +مليون و 200 ألف ساعة عملية الإنتاج. بالطبع إذا + +570 +00:44:46,170 --> 00:44:51,590 +كنا نتحدث في مجموعة مرتبطة أو نعتبر هذه المقاومات + +571 +00:44:51,590 --> 00:44:56,690 +في مجموعة مرتبطة، لذلك لتخطيطنا + +572 +00:44:56,690 --> 00:45:04,670 +ولتخطيط قراراتنا، يجب أن نعتبر هذه 17 دولارات في + +573 +00:45:04,670 --> 00:45:13,700 +ساعة عملية الإنتاج هي دعنا نقول... هو خطأ اعتبار + +574 +00:45:13,700 --> 00:45:16,320 +مصمم المصمم المجاور للمساعدة للمصمم المجاور للمصمم + +575 +00:45:16,320 --> 00:45:17,620 +المجاور للمصمم المجاور للمصمم المجاور للمصمم + +576 +00:45:17,620 --> 00:45:20,740 +المجاور للمصمم المجاور للمصمم المجاور للمصمم + +577 +00:45:20,740 --> 00:45:21,300 +المجاور للمصمم المجاور للمصمم المجاور للمصمم + +578 +00:45:21,300 --> 00:45:21,340 +المجاور للمصمم المجاور للمصمم المجاور للمصمم + +579 +00:45:21,340 --> 00:45:22,620 +المجاور للمصمم المجاور للمصمم المجاور للمصمم + +580 +00:45:22,620 --> 00:45:23,920 +المجاور للمصمم المجاور للمصمم المجاور للمصمم + +581 +00:45:23,920 --> 00:45:29,080 +المجاور للمصمم المجاور للمصمم. بالطبع يجب أن + +582 +00:45:29,080 --> 00:45:33,520 +نفهم بشكل دقيق أن هذا الـ 17 دولار فقط مستخدم + +583 +00:45:33,520 --> 00:45:39,600 +للتعامل مع مجتمعنا وليس لاستخدامه في تخطيطنا وليس + +584 +00:45:39,600 --> 00:45:44,340 +لاستخدامه في اختياراتنا التحكمية لذلك في اختياراتنا + +585 +00:45:44,340 --> 00:45:52,160 +التحكمية سنعتبر 17 مليون دولار كمية ثابتة + +586 +00:45:56,900 --> 00:46:01,120 +لأن إذا كنا نعتبر الـ $17، فيمكننا أن نفسر هذا + +587 +00:46:01,120 --> 00:46:05,520 +الـ $17 أو يمكننا أن نعامل هذا الـ $17 ككمية + +588 +00:46:05,520 --> 00:46:06,120 +ثابتة ثابتة ثابتة ثابتة ثابتة + +589 +00:46:06,120 --> 00:46:06,800 +ثابتة ثابتة ثابتة ثابتة ثابتة + +590 +00:46:06,800 --> 00:46:08,660 +ثابتة ثابتة ثابتة ثابتة ثابتة + +591 +00:46:08,660 --> 00:46:11,020 +ثابتة ثابتة ثابتة ثابتة ثابتة + +592 +00:46:11,020 --> 00:46:11,440 +ثابتة ثابتة ثابتة ثابتة ثابتة + +593 +00:46:11,440 --> 00:46:14,320 +ثابتة ثابتة ثابتة ثابتة ثابتة + +594 +00:46:14,320 --> 00:46:22,740 +ثابتة ثابتة ثابتة ثابتة ثابتة + +595 +00:46:25,150 --> 00:46:31,950 +which is a wrong assumption to have in our + +596 +00:46:31,950 --> 00:46:36,690 +planning and controlling decisions. Therefore our + +597 +00:46:36,690 --> 00:46:43,610 +graph + +598 +00:46:43,610 --> 00:46:49,550 +would + +599 +00:46:49,550 --> 00:46:51,670 +be as follows. + +600 +00:47:13,040 --> 00:47:16,520 +بالطبع هؤلاء هم الأسعار وهؤلاء هم عدد ساعات + +601 +00:47:16,520 --> 00:47:21,860 +الشركة لأجهزة + +602 +00:47:21,860 --> 00:47:26,240 +الأسعار المخصصة سنعتبرها 17 دولار في ساعة + +603 +00:47:26,240 --> 00:47:33,800 +الشركة، لذلك سيزداد عدد عمليات الشركة في هذه + +604 +00:47:33,800 --> 00:47:45,620 +الطريقة و بالطبع إذا كنا نعتبر مليون، سنضرب ساعتنا بـ + +605 +00:47:45,620 --> 00:47:57,820 +17 + +606 +00:47:57,820 --> 00:48:01,920 +مليون دولار في مصممة مصممة مصممة مصممة مصممة مصممة + +607 +00:48:01,920 --> 00:48:03,320 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +608 +00:48:03,320 --> 00:48:03,460 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +609 +00:48:03,460 --> 00:48:03,640 +مصممة مصممة مصممة مصممة مصممة مصممة + +610 +00:48:03,640 --> 00:48:07,860 +مصممة مصممة مصممة مصممة مصممة مصممة + +611 +00:48:17,200 --> 00:48:25,430 +ولكن في خطواتنا التخطيطية والتحكمية يجب أن نعتبر أن + +612 +00:48:25,430 --> 00:48:32,170 +هذه 17 مليون دولار لن تتغير مهما كان التغيير في + +613 +00:48:32,170 --> 00:48:35,610 +هذه الأشخاص أو في ساعات الموظفين أو في رقم يونسوف + +614 +00:48:35,610 --> 00:48:43,050 +الوثبات التعليمية. لذلك لتخطيط وتحكم سنعتبر أنه + +615 +00:48:43,050 --> 00:48:47,490 +سيكون لدينا فقط 17 مليون دولار كمجموعة ثابتة لن + +616 +00:48:47,490 --> 00:48:51,090 +تتغير. لذلك سنعتبر هذه الكمية + +617 +00:48:56,620 --> 00:49:04,200 +for our planning and + +618 +00:49:04,200 --> 00:49:08,880 +controlling decisions. + +619 +00:49:08,880 --> 00:49:12,340 +yes + +620 +00:49:12,340 --> 00:49:23,360 +نعم نعم نعم يعني هنا إذا... إذا كنا وفقًا لـ + +621 +00:49:23,360 --> 00:49:29,570 +inventory costing. بالنسبة لـ Fixed Manufacturing + +622 diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/LiS0wfwa39Y_raw.json b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/LiS0wfwa39Y_raw.json new 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Therefore, we need to say that this will never be a balance. 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"end": 1196.59, "word": " او", "probability": 0.847900390625}, {"start": 1196.59, "end": 1197.29, "word": " 181", "probability": 0.871826171875}, {"start": 1197.29, "end": 1197.81, "word": ".3", "probability": 0.978271484375}, {"start": 1197.81, "end": 1197.81, "word": " دولار", "probability": 0.9620768229166666}, {"start": 1197.81, "end": 1202.13, "word": " او", "probability": 0.859130859375}, {"start": 1202.13, "end": 1203.49, "word": " 181", "probability": 0.89306640625}, {"start": 1203.49, "end": 1203.59, "word": ".3", "probability": 0.97998046875}, {"start": 1203.59, "end": 1203.97, "word": " دولار", "probability": 0.9689127604166666}, {"start": 1203.97, "end": 1203.97, "word": " او", "probability": 0.888916015625}, {"start": 1203.97, "end": 1205.55, "word": " 181", "probability": 0.933349609375}, {"start": 1205.55, "end": 1206.03, "word": ".3", "probability": 0.98779296875}, {"start": 1206.03, "end": 1206.11, "word": " دولار", "probability": 0.9768880208333334}, {"start": 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"start": 1408.52, "end": 1433.58, "text": "هل لديك أسئلة؟ بالطبع بعد هذا النقطة نستطيع الآن أن نقوم أو نقوم بتسجيل مقالات جورنال لإدارة المصادر المستقبلية والمصادرة المستقبلية وبالطبع تجارب هذه الأساطير هل لديك أسئلة؟", "tokens": [3224, 1211, 5296, 16254, 4117, 5551, 3794, 19986, 37977, 22807, 20666, 9566, 3555, 3615, 39182, 23758, 28239, 47432, 3660, 8717, 14851, 9566, 40228, 6024, 48506, 14739, 8717, 4587, 20498, 34051, 8717, 4587, 20498, 4724, 2655, 3794, 7435, 26895, 3714, 4587, 6027, 9307, 10874, 13063, 1863, 6027, 5296, 28814, 3215, 9640, 3660, 9673, 9381, 18513, 2288, 9673, 14851, 4587, 36150, 10632, 16070, 2304, 9381, 18513, 25720, 9673, 14851, 4587, 36150, 10632, 4032, 3555, 6027, 9566, 3555, 3615, 6055, 7435, 9640, 3555, 29538, 16247, 3794, 41193, 13546, 8032, 1211, 5296, 16254, 4117, 5551, 3794, 19986, 37977, 22807], "avg_logprob": -0.6097005307674408, "compression_ratio": 1.9573170731707317, "no_speech_prob": 5.960464477539063e-08, "words": [{"start": 1408.52, "end": 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"text": "معرفة ما كان عملي المساعدة ومعرفة ما كان عملي المساعدة ومعرفة ما كان عملي المساعدة", "tokens": [2304, 3615, 28480, 3660, 19446, 25961, 6225, 2304, 20292, 9673, 3794, 995, 22488, 3660, 4032, 2304, 3615, 28480, 3660, 19446, 25961, 6225, 2304, 20292, 9673, 3794, 995, 22488, 3660, 4032, 2304, 3615, 28480, 3660, 19446, 25961, 6225, 2304, 20292, 9673, 3794, 995, 22488, 3660], "avg_logprob": -0.6795138782925076, "compression_ratio": 2.5, "no_speech_prob": 2.4080276489257812e-05, "words": [{"start": 1478.6, "end": 1479.62, "word": "معرفة", "probability": 0.39496612548828125}, {"start": 1479.62, "end": 1479.96, "word": " ما", "probability": 0.168212890625}, {"start": 1479.96, "end": 1479.96, "word": " كان", "probability": 0.74951171875}, {"start": 1479.96, "end": 1480.42, "word": " عملي", "probability": 0.27386474609375}, {"start": 1480.42, "end": 1480.68, "word": " المساعدة", "probability": 0.40419921875}, {"start": 1480.68, "end": 1481.7, "word": " ومعرفة", "probability": 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"duration_after_vad": 2758.7449999999862} \ No newline at end of file diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/Qo-nVHZjwZs_postprocess.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/Qo-nVHZjwZs_postprocess.srt new file mode 100644 index 0000000000000000000000000000000000000000..ba02fa3e55a5226bc829626b84fbfabc539757db --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/Qo-nVHZjwZs_postprocess.srt @@ -0,0 +1,2472 @@ +1 +00:00:21,480 --> 00:00:26,320 +مرحبًا بكم جميعًا ومرحبًا بنا للمعرفة الثانية لـ + +2 +00:00:26,320 --> 00:00:29,440 +Process Coasting بالطبع بدأنا حدثنا في Process + +3 +00:00:29,440 --> 00:00:36,300 +Coasting في القصة 17 بمناقشة أو اختلاف بين اتنين + +4 +00:00:36,300 --> 00:00:40,140 +أسلوبين، أولًا هو System Job Coasting والثانية + +5 +00:00:40,140 --> 00:00:45,320 +Process Coasting ثم بدأنا حدثنا ومناقشتناأو + +6 +00:00:45,320 --> 00:00:50,020 +التفاصيل بداخل نظام process costing نفسه بالطبع + +7 +00:00:50,020 --> 00:00:54,700 +قلنا أننا سنتحدث عن تطبيق نظام process costing + +8 +00:00:54,700 --> 00:01:00,640 +باستخدام ثلاث مصادر أو باستخدام مثال أو إصدار + +9 +00:01:00,640 --> 00:01:03,960 +يحتوي على ثلاث مصادر المصادر الأولى أو المصادر + +10 +00:01:03,960 --> 00:01:09,820 +الأولىوهو أنه لا يوجد بداية و لا نهائية لتحضير و + +11 +00:01:09,820 --> 00:01:12,180 +بالطبع لا بداية أو نهائية لتحضير العمل و البرنامج + +12 +00:01:12,180 --> 00:01:16,940 +و كانت فقط ستكون لديها أشياء مفهومة أو مفهومة و + +13 +00:01:16,940 --> 00:01:20,940 +تحضير أشياء و بالطبع قلنا بالنسبة للسيناريو أو + +14 +00:01:20,940 --> 00:01:24,450 +بالنسبة للقضيةالاستخدام من البرنامج البرنامجية + +15 +00:01:24,450 --> 00:01:28,990 +بسيط جدًا نحن فقط نقل أو نستخدم طريقة تقسيم + +16 +00:01:28,990 --> 00:01:31,450 +باستخدام البرنامج البرنامجية البرنامجية البرنامجية + +17 +00:01:31,450 --> 00:01:33,310 +البرنامجية البرنامجية البرنامجية البرنامجية + +18 +00:01:33,310 --> 00:01:34,990 +البرنامجية البرنامجية البرنامجية البرنامجية + +19 +00:01:34,990 --> 00:01:35,230 +البرنامجية البرنامجية البرنامجية البرنامجية + +20 +00:01:35,230 --> 00:01:36,270 +البرنامجية البرنامجية البرنامجية البرنامجية + +21 +00:01:36,270 --> 00:01:36,530 +البرنامجية البرنامجية البرنامجية البرنامجية + +22 +00:01:36,530 --> 00:01:40,710 +البرنامجية البرنامجية البرنامجية البرنامجية + +23 +00:01:40,710 --> 00:01:48,470 +البرنامجعن حالة رقم 2 بالطبع الثاني حالة رقم 2 لن + +24 +00:01:48,470 --> 00:01:51,910 +تكون لديها اي بداية انفصارية ولكنها ستكون لديها + +25 +00:01:51,910 --> 00:01:56,110 +بعض الشركة او بعض المقدمات لإنهاء عملية العمل و + +26 +00:01:56,110 --> 00:02:00,890 +بالطبع في الثاني حالة رقم 2 لقد قلنا إن لدينا أي + +27 +00:02:00,890 --> 00:02:05,770 +عمل ينتهي لإنهاء العمل يحتاجون إلى تطبيق الخطوة + +28 +00:02:05,770 --> 00:02:09,990 +الخامسة الماضية التي أخذناها بالطبع باعتبار حالة + +29 +00:02:09,990 --> 00:02:15,430 +رقم 2المعلومات أو المعلومات عن هذا المثال هي مثلًا + +30 +00:02:15,430 --> 00:02:19,190 +نحن لدينا بالطبع لا تبدأ بداية الانفجار وهو في 1 + +31 +00:02:19,190 --> 00:02:24,210 +فبراير لأنه في 31 يوليو لم نكن لدينا أي عمل ينتهي، + +32 +00:02:24,210 --> 00:02:28,570 +لذلك في 2 فبراير لن نكون لدينا أو لن نكون لدينا أي + +33 +00:02:28,570 --> 00:02:35,250 +عمل يبدأ بداية الانفجار المجموعة التي بدأت في أو + +34 +00:02:35,250 --> 00:02:39,470 +في عملية الانفجار في 2 فبراير كانت 400 مجموعة + +35 +00:02:40,850 --> 00:02:46,910 +وطبعاً نكمل وننتهي 175 من 400 المجلد لذلك نحن + +36 +00:02:46,910 --> 00:02:49,210 +سنحصل على نهاية عملية عملية عملية عملية عملية + +37 +00:02:49,210 --> 00:02:50,090 +عملية عملية عملية عملية عملية عملية عملية عملية + +38 +00:02:50,090 --> 00:02:51,450 +عملية عملية عملية عملية عملية عملية عملية عملية + +39 +00:02:51,450 --> 00:02:53,510 +عملية عملية عملية عملية عملية عملية عملية عملية + +40 +00:02:53,510 --> 00:02:55,450 +عملية عملية عملية عملية عملية عملية عملية عملية + +41 +00:02:55,450 --> 00:02:57,550 +عملية عملية عملية عملية عملية عملية عملية عملية + +42 +00:02:57,550 --> 00:02:59,170 +عملية عملية عملية عملية عملية عملية عملية عملية + +43 +00:02:59,170 --> 00:02:59,870 +عملية عملية عملية عملية عملية عملية عملية عملية + +44 +00:02:59,870 --> 00:03:08,090 +عملية عملية + +45 +00:03:09,060 --> 00:03:13,100 +وهذه الأشياء التي لم تنتهي منها. بالطبع أخبرنا + +46 +00:03:13,100 --> 00:03:18,080 +بأنهم أخذوا 100% من المواد الواضحة 100% من المواد + +47 +00:03:18,080 --> 00:03:21,680 +الواضحة. لماذا؟ لأنه بالنسبة للمثال أو التصميم أو + +48 +00:03:21,680 --> 00:03:27,490 +المجلس التجاربيأضاف مادة مباشرة في البداية أو في + +49 +00:03:27,490 --> 00:03:32,190 +البداية من عملية التصنيع، لذلك أي مجموعات تكون + +50 +00:03:32,190 --> 00:03:37,390 +بدأت، أي مجموعات تكون داخل هذه المؤسسة، الأول شيء + +51 +00:03:37,390 --> 00:03:42,650 +هو أنه يأخذ 100% من المادة المباشرة، لذلك 225 + +52 +00:03:42,650 --> 00:03:48,430 +مجموعات مستخدمة تماما أو يمتلكوا 100% من المادة + +53 +00:03:48,430 --> 00:03:55,600 +المباشرة التي يحتاجونهاحيث أن الـ 225 أوقفت في + +54 +00:03:55,600 --> 00:04:00,640 +مستوى الوصول لـ 60% لماذا مستوى الوصول لـ 60%؟ + +55 +00:04:00,640 --> 00:04:04,940 +لأننا قلنا إن المسافرات تم إضافة بشكل سيئ إلى + +56 +00:04:04,940 --> 00:04:10,500 +البرنامج، لذلك إذا أخذوا 60% من المسافرات أو + +57 +00:04:10,500 --> 00:04:18,740 +المسافرات هنا، هذا يعني أنهم استخدموا أوتصل إلى + +58 +00:04:18,740 --> 00:04:25,620 +نسبة تكمل 60% بالطبع هذه هي الاثنين المختلفة التي + +59 +00:04:25,620 --> 00:04:30,900 +لديناها وكما قلنا في الدراسة الأولى بأننا سنختار + +60 +00:04:30,900 --> 00:04:37,360 +البرنامج باعتبار ما يتم إضافته إلى البرنامج في + +61 +00:04:37,360 --> 00:04:41,900 +عملية التصميم، لذلك فإننا فقط يجب أن نختار باعتبار + +62 +00:04:41,900 --> 00:04:48,180 +ما يتم إضافته إلى البرنامج في عملية التصميم،أولاً + +63 +00:04:48,180 --> 00:04:52,540 +وخطوط التحويل التي تم إضافتها بشكل مرتبط على + +64 +00:04:52,540 --> 00:04:59,000 +البرنامج، هل لديك أسئلة؟ بالطبع، أعطونا أيضاً خطوط + +65 +00:04:59,000 --> 00:05:02,490 +التحويلالتي تم إضافتها في أكتر من أكتر من أكتر من + +66 +00:05:02,490 --> 00:05:04,510 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +67 +00:05:04,510 --> 00:05:05,250 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +68 +00:05:05,250 --> 00:05:06,450 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +69 +00:05:06,450 --> 00:05:06,970 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +70 +00:05:06,970 --> 00:05:09,190 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +71 +00:05:09,190 --> 00:05:12,350 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +72 +00:05:12,350 --> 00:05:27,590 +أكتر من أكتر من أكتر من أكتر + +73 +00:05:27,590 --> 00:05:29,250 +من + +74 +00:05:31,040 --> 00:05:36,920 +الجزء الوضعي ليس فقط النتائج فالجزء الوضعي لأننا + +75 +00:05:36,920 --> 00:05:43,480 +نحتاج أن نختار بين الجزء الوضعي و الجزء المناسب + +76 +00:05:44,960 --> 00:05:47,540 +يعني we need to distinguish between step number + +77 +00:05:47,540 --> 00:05:49,680 +one and step number two therefore step number one + +78 +00:05:49,680 --> 00:05:52,200 +we need to summarize the physical units step + +79 +00:05:52,200 --> 00:05:54,340 +number two we need to calculate the equivalent + +80 +00:05:54,340 --> 00:05:58,360 +units step number three we need to summarize the + +81 +00:05:58,360 --> 00:06:01,660 +course to account for step number four we need to + +82 +00:06:01,660 --> 00:06:04,480 +calculate the course per equivalent unit and step + +83 +00:06:04,480 --> 00:06:08,220 +number five we would assign the course onto the + +84 +00:06:08,220 --> 00:06:12,020 +ending working process and to or onto the finished + +85 +00:06:12,020 --> 00:06:16,040 +and completed and transferred out unitsمن مجلس + +86 +00:06:16,040 --> 00:06:21,160 +التجارب في نهاية فبراير دعونا نرى كيف هي استخدام + +87 +00:06:21,160 --> 00:06:27,800 +هذه المرحلات المختلفة كما + +88 +00:06:27,800 --> 00:06:31,540 +نستطيع أن نرى هنا بالطبع أفضل طريقة لإنهاء + +89 +00:06:31,540 --> 00:06:36,350 +المرحلات هي أن تفعلها باعتبار هذه المرحلاتيعني you + +90 +00:06:36,350 --> 00:06:39,290 +.. you will see that the tables would present us + +91 +00:06:39,290 --> 00:06:44,410 +with the steps in a summarized fashion and in .. + +92 +00:06:44,410 --> 00:06:48,930 +in an easy way that could be reminded or could be + +93 +00:06:48,930 --> 00:06:53,380 +remembered at any timeبالتالي أول خطوة، يجب أن + +94 +00:06:53,380 --> 00:06:56,600 +نجرح المجموعات الوضعية، قلنا أن أول خطوة، يجب أن + +95 +00:06:56,600 --> 00:06:57,020 +نجرح المجموعات الوضعية، يجب أن نجرح المجموعات + +96 +00:06:57,020 --> 00:06:58,340 +الوضعية، يجب أن نجرح المجموعات الوضعية، يجب أن + +97 +00:06:58,340 --> 00:06:59,100 +نجرح المجموعات الوضعية، يجب أن نجرح المجموعات + +98 +00:06:59,100 --> 00:07:01,540 +الوضعية، يجب أن نجرح المجموعات الوضعية، يجب أن + +99 +00:07:01,540 --> 00:07:04,500 +نجرح المجموعات الوضعية، يجب أن نجرح المجموعات + +100 +00:07:04,500 --> 00:07:13,000 +الوضعية، يجب أن نجرح المجموعات الوضعية، يجب أن + +101 +00:07:13,000 --> 00:07:21,440 +نجرح المجمولكن في فبراير بدأنا 400 عضلة، لذلك عدد + +102 +00:07:21,440 --> 00:07:26,620 +ال 400 عضلة هو عدد العضلة التي تعتمد عليها هذا + +103 +00:07:26,620 --> 00:07:32,200 +يجيب على السؤال أين أتيت هذه العضلة الفيزيائية؟ + +104 +00:07:32,200 --> 00:07:39,050 +أزرع من البداية و 400 كانت بدأت في هذا الوقتأي + +105 +00:07:39,050 --> 00:07:44,150 +أسئلة؟ الآن دعنا نجيب على السؤال الثاني أين ذهبت + +106 +00:07:44,150 --> 00:07:49,930 +هذه الـ 400 جزيرة؟ لذلك، أولاً من كلها، 175 تم + +107 +00:07:49,930 --> 00:07:57,590 +إكمالها وتحريرها إلى مجلس التجارب، بينما 225 مازلت + +108 +00:07:57,590 --> 00:08:01,970 +في البرنامج في مجلس التجارب في نهاية فبريطانيا، + +109 +00:08:01,970 --> 00:08:09,270 +بالطبع 225 جزيرة، بالطبعأضافة من هاتين الرقمين أو + +110 +00:08:09,270 --> 00:08:14,190 +هاتين المقالات ال 175 و 225 يجب أن يكونوا متساومين + +111 +00:08:14,190 --> 00:08:18,090 +في نفس الرقم اللي هو المجتمع لتعامل معه بالطبع + +112 +00:08:18,090 --> 00:08:21,870 +اللي هو 400 ولكن هنا هاتين المقالات متساومين + +113 +00:08:21,870 --> 00:08:26,150 +بالطبع اللي يعني أن ال 400 تم تشريحها بشكل نفسي + +114 +00:08:26,150 --> 00:08:30,830 +175 تم تشريحها و تتعامل معها و 225 تم تشريحها و + +115 +00:08:30,830 --> 00:08:35,330 +تتعامل معها بالطبعهؤلاء الرقمين يجب أن يكونوا + +116 +00:08:35,330 --> 00:08:40,450 +دائمًا مرتبطين مع بعضهم البعض لتعتمد عليهم و + +117 +00:08:40,450 --> 00:08:44,250 +لتعتمد عليهم يجب أن يكونوا دائمًا مرتبطين مع بعضهم + +118 +00:08:44,250 --> 00:08:50,350 +البعض بالطبع الآن إذا كنا نحتاج أن نعتمد على نفس + +119 +00:08:50,350 --> 00:08:54,150 +الوضع اللي كان في حالة رقم واحد نقول في حالة رقم + +120 +00:08:54,150 --> 00:08:58,390 +واحد انها طريقة عميلية بسيطة نقل عملية عملية عملية + +121 +00:08:58,390 --> 00:08:59,030 +عملية عملية عملية عملية عمليية عمليية عمليية + +122 +00:08:59,030 --> 00:08:59,390 +عمليية عمليية عمليية عمليية عمليية عمليية عمليية + +123 +00:08:59,390 --> 00:09:03,450 +عمليية عمليية عمليية عمليية عملييةإذا لم نفعل + +124 +00:09:03,450 --> 00:09:05,630 +الخطوات الخمسية الموجودة في الخطوات الخمسية + +125 +00:09:05,630 --> 00:09:08,410 +الخمسية الموجودة في الخطوات الخمسية الموجودة في + +126 +00:09:08,410 --> 00:09:10,430 +الخطوات الخمسية الموجودة في الخطوات الخمسية + +127 +00:09:10,430 --> 00:09:15,030 +الموجودة في الخطوات الخمسية الموجودة في الخطوات + +128 +00:09:15,030 --> 00:09:16,810 +الخمسية الموجودة في الخطوات الخمسية الموجودة في + +129 +00:09:16,810 --> 00:09:24,550 +الخطوات الخمسية الموجودة في الخطوات + +130 +00:09:24,550 --> 00:09:25,830 +الخمسية الموج + +131 +00:09:34,510 --> 00:09:44,170 +لذلك، لكي نفهم أهمية وقيمة المجموعلين أو لماذا + +132 +00:09:44,170 --> 00:09:50,870 +نحتاج لنقلق المجموعلين، دعنا نستخدم نفس الطريقة + +133 +00:09:50,870 --> 00:09:55,790 +التسريحية التي استخدمناها في حالة رقم 1 كما يمكننا + +134 +00:09:55,790 --> 00:10:01,000 +أن نرى هنا، لدينا 400 مجموعاتاللي كانت في نهاية + +135 +00:10:01,000 --> 00:10:09,620 +البرنامج 175 كانت تتمتع و 225 لم تتمتع أو ما زالت + +136 +00:10:09,620 --> 00:10:16,700 +في المجموعة العملية لذلك سأسألك الأن هل صحيح أن + +137 +00:10:16,700 --> 00:10:25,200 +تقوم بتقسيم أسعار 50600 بالمجموعة 400؟ لا لماذا + +138 +00:10:25,200 --> 00:10:26,240 +لا؟ + +139 +00:10:30,140 --> 00:10:37,460 +ممتاز لماذا؟ لأن ال 400 عمليات ليست جميعها مشابهة + +140 +00:10:37,460 --> 00:10:45,420 +لها لدينا 175 عمليات تتمتع 100% بالنسبة للمواد + +141 +00:10:45,420 --> 00:10:54,090 +المادية والتحويل و لدينا 225 عملياتالتي تتمتع 100% + +142 +00:10:54,090 --> 00:10:58,710 +بالنسبة للمواد المباشرة ولكنها فقط 60% تتمتع + +143 +00:10:58,710 --> 00:11:03,810 +بالنسبة لـ Conversion Costs لذلك لم نستطيع أن + +144 +00:11:03,810 --> 00:11:09,050 +نعتقد أن 400 المجموعات متشابهة انها ليست متشابهة + +145 +00:11:09,050 --> 00:11:15,110 +175 متشابهة انتهت 225 متشابهة لم تنتهي بعد ذلك + +146 +00:11:15,110 --> 00:11:16,870 +لذلك لكي + +147 +00:11:19,280 --> 00:11:22,080 +لتكون قادرًا على استخدام هذه الطريقة التسريحية + +148 +00:11:22,080 --> 00:11:25,820 +لتقوم بتقسيم الأسعار بمجموعة عامة نحتاج إلى + +149 +00:11:25,820 --> 00:11:35,460 +استخدام مقارنة عامة إما لتغيير 175 إلى نفس + +150 +00:11:35,460 --> 00:11:42,680 +المقارنة بمجموعة عامة ك225 أو عكس ذلك تغيير 225 + +151 +00:11:42,680 --> 00:11:45,920 +إلى مقارنة عامة بمجموعة عامة + +152 +00:11:48,920 --> 00:11:57,220 +لذلك الآن يجب أن نطبق مقارنة عامة، يجب أن نقوم بأي + +153 +00:11:57,220 --> 00:12:06,540 +نوع من التخطيط لكي يجعل هذه الأجهزة تكون متشابهة، + +154 +00:12:06,540 --> 00:12:11,160 +تكون متشابهة بالمقارنة، لكي نستخدم طريقة التسريب + +155 +00:12:11,160 --> 00:12:16,580 +بدون أي مشكلةبالتالي يمكننا أيضًا كما قلنا تغيّر + +156 +00:12:16,580 --> 00:12:23,620 +ال 170 عمليات إلى عمليات فقط مكملة حتى 60% أو + +157 +00:12:23,620 --> 00:12:30,900 +تغيير 125 عمليات مكملة حتى 60% إلىأو 100% من + +158 +00:12:30,900 --> 00:12:34,540 +الأموال المتميزة بالطبع باعتبار اتجاراتنا او + +159 +00:12:34,540 --> 00:12:38,760 +باعتبار اتجاراتنا اتجارات اتجارات اتجارات اتجارات + +160 +00:12:38,760 --> 00:12:43,060 +اتجارات اتجارات اتجارات اتجارات اتجارات اتجارات + +161 +00:12:43,060 --> 00:12:43,500 +اتجارات اتجارات اتجارات اتجارات اتجارات اتجارات + +162 +00:12:43,500 --> 00:12:43,780 +اتجارات اتجارات اتجارات اتجارات اتجارات اتجارات + +163 +00:12:43,780 --> 00:12:43,800 +اتجارات اتجارات اتجارات اتجارات اتجارات اتجارات + +164 +00:12:43,800 --> 00:12:44,380 +اتجارات اتجارات اتجارات اتجارات اتجارات اتجارات + +165 +00:12:44,380 --> 00:12:50,880 +اتجارات اتجارات + +166 +00:12:50,880 --> 00:12:57,760 +اتيتم إنتاجها إذا قررنا أن نعمل نفس البرنامج + +167 +00:12:57,760 --> 00:13:07,520 +لإنتاج 225 جهزة لـ 60% هذا هو المفهوم عن جهزة + +168 +00:13:07,520 --> 00:13:11,500 +متساومة بالطبع، نحن نذهب لتحقيق هذا المعامل + +169 +00:13:11,500 --> 00:13:15,520 +المشترك ليس فقط لتحقيق الجهزة المتساومة لعمل + +170 +00:13:15,520 --> 00:13:19,440 +البرنامج، بل لتحقيق الجهزة المتساومة للأشياء + +171 +00:13:19,440 --> 00:13:23,130 +المنتهيةأو الـ completed and transferred out. + +172 +00:13:23,650 --> 00:13:29,630 +لذلك، سوف نقوم بتخطيط المجموعات المفروضة لـ 175 و + +173 +00:13:29,630 --> 00:13:34,670 +سوف نقوم بتخطيط المجموعات المفروضة لـ 225 لكي نحصل + +174 +00:13:34,670 --> 00:13:39,060 +على هذه المقارنة العامة، لكن دائماأيضًا، المجموعات + +175 +00:13:39,060 --> 00:13:42,920 +المناسبة لـ 175 مجموعات هي نفسها من المجموعات + +176 +00:13:42,920 --> 00:13:49,440 +الوضعية، لماذا؟ لأننا قلنا إن 175 مجموعات أخذت 100 + +177 +00:13:49,440 --> 00:13:53,280 +% من المواد الوضعية، 100% من المجموعات الوضعية، + +178 +00:13:53,280 --> 00:13:58,480 +لذلك، إذا كنا نجيب السؤال، كم مجموعات ستنتج بإدخال + +179 +00:13:58,480 --> 00:14:03,720 +نفس المجموعات التي تم إدخالها لإنتاج 175 مجموعات، + +180 +00:14:03,720 --> 00:14:11,990 +فسيكون 175.تأكد؟ لذلك أول خطوة هي تخطيط المجموعات + +181 +00:14:11,990 --> 00:14:16,350 +التقليدية للمواد المنتجة كما نستطيع أن نرى هنا في + +182 +00:14:16,350 --> 00:14:19,610 +خطوة رقم 2 يجب أن نخطيط المجموعات التقليدية أولًا + +183 +00:14:19,610 --> 00:14:23,790 +من كل شيء لأيانين مختلفة نحن سنخطيط المجموعات + +184 +00:14:23,790 --> 00:14:28,530 +التقليدية للمواد التقليديةفي الانقلاب من عمليات + +185 +00:14:28,530 --> 00:14:32,970 +الانقلاب لجميع + +186 +00:14:32,970 --> 00:14:36,590 +المجموعات التي تم تنفيذها و تم تنفيذها و تم + +187 +00:14:36,590 --> 00:14:39,110 +تنفيذها و تم تنفيذها و تم تنفيذها و تم تنفيذها و + +188 +00:14:39,110 --> 00:14:39,270 +تم تنفيذها و تم تنفيذها و تم تنفيذها و تم تنفيذها + +189 +00:14:39,270 --> 00:14:39,290 +تنفيذها و تم تنفيذها و تم تنفيذها و تم تنفيذها و + +190 +00:14:39,290 --> 00:14:39,570 +تم تنفيذها و تم تنفيذها و تم تنفيذها و تم تنفيذها + +191 +00:14:39,570 --> 00:14:40,330 +و تم تنفيذها و تم تنفيذها و تم تنفيذها و تم + +192 +00:14:40,330 --> 00:14:52,650 +تنفيذها و تم تنفيذها و تم تنفيذها و تم تنفيذها و + +193 +00:14:52,650 --> 00:14:56,870 +تم تلماذا؟ لأنه على سبيل المثال كانوا يأخذوا 100% + +194 +00:14:56,870 --> 00:15:01,790 +من المواد الواضحة و 100% من قيم التحول، لذلك + +195 +00:15:01,790 --> 00:15:06,430 +التخطيط البسيط هنا هو 175 + +196 +00:15:08,730 --> 00:15:14,430 +مع 100% وهذا هو بالنسبة للمواد المباشرة ومن ثم + +197 +00:15:14,430 --> 00:15:19,910 +بالنسبة للموارد التحولية سيكون 175 مرتبط ب100% + +198 +00:15:19,910 --> 00:15:25,990 +أيضًا، لذلك سيكون 175 أحد 175 أحد + +199 +00:15:28,550 --> 00:15:33,150 +الان نحتاج لنقوم بتخطيط المجموعات المناسبة لـ 225 + +200 +00:15:33,150 --> 00:15:38,310 +المجموعات التي هي عملية إنتهاء البرنامج بالطبع لـ + +201 +00:15:38,310 --> 00:15:43,710 +225 المجموعات كما أخذنا في المثال، أخذها 100% من + +202 +00:15:43,710 --> 00:15:46,870 +المواد الواضحة، لذلك لكي نقوم بتخطيط المواد + +203 +00:15:46,870 --> 00:15:55,430 +الواضحة، سنخطط 225×100%، وهو 125 + +204 +00:15:57,920 --> 00:16:02,440 +كما يمكننا أن نرى هنا 225 لماذا؟ لأنها أخذت المواد + +205 +00:16:02,440 --> 00:16:06,660 +الواضحة التي يمكنها أن تأخذها 100% من المواد + +206 +00:16:06,660 --> 00:16:10,120 +الواضحة الآن دعونا نعتبر أسعار التحول بالطبع أسعار + +207 +00:16:10,120 --> 00:16:17,020 +التحولنحن فقط وصلنا إلى مستوى من 60%، لذلك + +208 +00:16:17,020 --> 00:16:22,380 +المقاومة هنا هي فقط 60%، لذلك يجب أن نجيب على + +209 +00:16:22,380 --> 00:16:27,160 +السؤال كم عدد المجموعات التي كانت تتم تصميمها؟ + +210 +00:16:27,160 --> 00:16:30,980 +بالطبع كانت تتم تصميمها بكامل كما تم تقليمها + +211 +00:16:30,980 --> 00:16:40,330 +وإدخالها إذا كان لدينابمجرد أن نحصل على + +212 +00:16:40,330 --> 00:16:44,770 +225 إلى 60% من مجموعات البرنامج بالطبع السؤال + +213 +00:16:44,770 --> 00:16:51,670 +سيكون بمضيف 225 إلى 60% من البرنامج بالطبع كما + +214 +00:16:51,670 --> 00:16:55,930 +نستطيع أن نرى هنا سيكون 135 مجموعات وهذا يعني + +215 +00:16:55,930 --> 00:17:05,930 +باعتبار المجموعات المناسبةproduce 135 completed + +216 +00:17:05,930 --> 00:17:11,450 +units if we incurred the same 60 percent that we + +217 +00:17:11,450 --> 00:17:16,510 +have incurred in order to produce 225 units that + +218 +00:17:16,510 --> 00:17:23,950 +were incomplete and we would produce 225 units + +219 +00:17:23,950 --> 00:17:30,820 +complete unitsإذا استخدمنا نفس الشركات أو إذا + +220 +00:17:30,820 --> 00:17:32,440 +استخدمنا نفس الشركات أو إذا استخدمنا نفس الشركات + +221 +00:17:32,440 --> 00:17:32,660 +أو إذا استخدمنا نفس الشركات أو إذا استخدمنا نفس + +222 +00:17:32,660 --> 00:17:33,180 +الشركات أو إذا استخدمنا نفس الشركات أو إذا + +223 +00:17:33,180 --> 00:17:33,960 +استخدمنا نفس الشركات أو إذا استخدمنا نفس الشركات + +224 +00:17:33,960 --> 00:17:35,520 +أو إذا استخدمنا نفس الشركات أو إذا استخدمنا نفس + +225 +00:17:35,520 --> 00:17:38,440 +الشركات أو إذا استخدمنا نفس الشركات أو إذا + +226 +00:17:38,440 --> 00:17:38,520 +استخدمنا نفس الشركات أو إذا استخدمنا نفس الشركات + +227 +00:17:38,520 --> 00:17:39,740 +أو إذا استخدمنا نفس الشركات أو إذا استخدمنا نفس + +228 +00:17:39,740 --> 00:17:43,360 +الشركات أو إذا استخدمنا نفس الشركات أو إذا + +229 +00:17:43,360 --> 00:17:48,480 +استخدمنا نفس الشركات أو إذا استخدمنا نفس الشركات + +230 +00:17:48,480 --> 00:17:52,440 +أو + +231 +00:17:52,440 --> 00:17:54,160 +إذا استخدمنا نفس + +232 +00:17:57,060 --> 00:18:00,820 +أي أسئلة؟ لذلك كما نستطيع أن نرى هنا ، فالان سيكون + +233 +00:18:00,820 --> 00:18:08,240 +لدينا هذه المقارنة المشتركة. 175 هي أجمعين مكملين + +234 +00:18:09,090 --> 00:18:17,750 +الـ 225 هم مجموعات كامة الـ 175 للمجموعات هي أيضًا + +235 +00:18:17,750 --> 00:18:23,570 +مجموعات كامة الـ 135 هي أيضًا مجموعات كامة، لذلك + +236 +00:18:23,570 --> 00:18:33,750 +مصممة المجموعات الـ 400 و310 هي عامةهم لديهم + +237 +00:18:33,750 --> 00:18:35,410 +المقارنة المشتركة لهم المقارنة المشتركة لهم + +238 +00:18:35,410 --> 00:18:38,330 +المقارنة المشتركة لهم المقارنة المشتركة لهم + +239 +00:18:38,330 --> 00:18:39,330 +المقارنة المشتركة لهم المقارنة المشتركة لهم + +240 +00:18:39,330 --> 00:18:40,050 +المقارنة المشتركة لهم المقارنة المشتركة لهم + +241 +00:18:40,050 --> 00:18:41,710 +المقارنة المشتركة لهم المقارنة المشتركة لهم + +242 +00:18:41,710 --> 00:18:42,750 +المقارنة المشتركة لهم المقارنة المشتركة لهم + +243 +00:18:42,750 --> 00:18:45,950 +المقارنة + +244 +00:18:45,950 --> 00:18:55,550 +المشتركة لهم المقارنة المشتركة لهم المقارن + +245 +00:18:58,550 --> 00:19:02,430 +بالطبع قلنا في المرحلة الثالثة نحتاج لنقرر المصادر + +246 +00:19:02,430 --> 00:19:06,530 +التي نحتاجها، صحيح؟ بالطبع في هذه الحالة أو في هذه + +247 +00:19:06,530 --> 00:19:10,610 +المصادرة، المصادر الوحيدة التي نحتاجها هي المصادر + +248 +00:19:10,610 --> 00:19:14,790 +التي قررناها في فبراير لأننا لسنا لدينا بداية + +249 +00:19:14,790 --> 00:19:17,930 +مصادرة إذا كان لدينا بداية مصادرة مصادرة مصادرة + +250 +00:19:17,930 --> 00:19:19,750 +مصادرة مصادرة مصادرة مصادرة مصادرة مصادرة مصادرة + +251 +00:19:19,750 --> 00:19:20,590 +مصادرة مصادرة مصادرة مصادرة مصادرة مصادرة مصادرة + +252 +00:19:20,590 --> 00:19:20,690 +مصادرة مصادرة مصادرة مصادرة مصادرة مصادرة مصادرة + +253 +00:19:20,690 --> 00:19:24,180 +مصادرة مصادرة مصادرة مصادالعمل والعمل والعمل + +254 +00:19:24,180 --> 00:19:24,720 +والعمل والعمل والعمل والعمل والعمل والعمل والعمل + +255 +00:19:24,720 --> 00:19:30,480 +والعمل والعمل والعمل والعمل والعمل والعمل + +256 +00:19:30,480 --> 00:19:36,680 +والعمل والعمل والعمل والعمل والعمل والعمل والعمل + +257 +00:19:36,680 --> 00:19:36,800 +والعمل والعمل والعمل والعمل والعمل والعمل والعمل + +258 +00:19:36,800 --> 00:19:36,820 +والعمل والعمل والعمل والعمل والعمل والعمل والعمل + +259 +00:19:36,820 --> 00:19:37,000 +والعمل والعمل والعمل والعمل والعمل والعمل والعمل + +260 +00:19:37,000 --> 00:19:52,880 +والعمل والعمل والعم + +261 +00:19:52,940 --> 00:19:57,380 +على عدد المجلدين المتقابلينوهي المقارنة العامة، + +262 +00:19:57,380 --> 00:20:03,140 +وعن طريقنا نستخدم + +263 +00:20:03,140 --> 00:20:08,260 +عبارة عن عبارة عن عدد + +264 +00:20:08,260 --> 00:20:11,180 +المجلدين من المجلدين المستخدمين من المجلدين + +265 +00:20:11,180 --> 00:20:13,240 +المستخدمين من المجلدين المستخدمين من المجلدين + +266 +00:20:13,240 --> 00:20:16,860 +المستخدمين من المجلدين المستخدمين من المجلدين + +267 +00:20:16,860 --> 00:20:17,100 +المستخدمين من المجلدين المستخدمين من المجلدين + +268 +00:20:17,100 --> 00:20:17,880 +المستخدمين من المجلدين المستخدمين من المجلدين + +269 +00:20:17,880 --> 00:20:19,600 +المستخدمين من المجلدين المستخدمين من المجلدين + +270 +00:20:19,600 --> 00:20:20,260 +المستخدمين من المجلدين المستخدمين من المجلدين + +271 +00:20:20,260 --> 00:20:21,860 +المستخدمين من المجلدين المستخدمين من المجلدين + +272 +00:20:21,860 --> 00:20:27,690 +المستخدمين من المجلدين المIn separation of the + +273 +00:20:27,690 --> 00:20:29,690 +calculation for the direct materials + +274 +00:20:33,160 --> 00:20:35,880 +سيكون المجموعات المتسابقة لجميع مجموعات المدفعات + +275 +00:20:35,880 --> 00:20:43,680 +ومجموعات المدفعات لجميع مجموعات المدفعات ومجموعات + +276 +00:20:43,680 --> 00:20:45,040 +لجميع مجموعات المدفعات ومجموعات المدفعات المتسابقة + +277 +00:20:45,040 --> 00:20:46,020 +لجميع مجموعات المدفعات المتسابقة لجميع مجموعات + +278 +00:20:46,020 --> 00:20:47,460 +المدفعات المتسابقة لجميع مجموعات المدفعات + +279 +00:20:47,460 --> 00:20:53,960 +المتسابقة لجميع + +280 +00:20:53,960 --> 00:20:55,000 +مجموعات المدفعات المتسابقة + +281 +00:21:01,360 --> 00:21:04,320 +و400 من المجموعات المتقابلة هي من المجموعات + +282 +00:21:04,320 --> 00:21:04,720 +التانية من المجموعات التانية من المجموعات التانية + +283 +00:21:04,720 --> 00:21:07,540 +من المجموعات التانية من المجموعات التانية من + +284 +00:21:07,540 --> 00:21:07,780 +المجموعات التانية من المجموعات التانية من + +285 +00:21:07,780 --> 00:21:09,200 +المجموعات التانية من المجموعات التانية من + +286 +00:21:09,200 --> 00:21:10,280 +المجموعات التانية من المجموعات التانية من + +287 +00:21:10,280 --> 00:21:11,480 +المجموعات التانية من المجموعات التانية من + +288 +00:21:11,480 --> 00:21:13,280 +المجموعات التانية من المجموعات التانية من + +289 +00:21:13,280 --> 00:21:14,940 +المجموعات التانية من المجموعات التانية من + +290 +00:21:14,940 --> 00:21:16,340 +المجموعات التانية من المجموعات التانية من + +291 +00:21:16,340 --> 00:21:18,720 +المجموعات التانية من المجموعات التانية من + +292 +00:21:18,720 --> 00:21:22,160 +المجموعات + +293 +00:21:22,160 --> 00:21:25,980 +التانية من المجموعات + +294 +00:21:25,980 --> 00:21:29,800 +التانية من المج + +295 +00:21:31,240 --> 00:21:35,300 +والـ 310 هو عدد المجموعات التقليدية في المجموعات + +296 +00:21:35,300 --> 00:21:35,400 +التقليدية في المجموعات التقليدية في المجموعات + +297 +00:21:35,400 --> 00:21:36,600 +التقليدية في المجموعات التقليدية في المجموعات + +298 +00:21:36,600 --> 00:21:38,120 +التقليدية في المجموعات التقليدية في المجموعات + +299 +00:21:38,120 --> 00:21:38,280 +التقليدية في المجموعات التقليدية في المجموعات + +300 +00:21:38,280 --> 00:21:40,420 +التقليدية في المجموعات التقليدية في المجموعات + +301 +00:21:40,420 --> 00:21:42,980 +التقليدية في المجموعات التقليدية في المجموعات + +302 +00:21:42,980 --> 00:21:49,400 +التقليدية في المجموعات التقليدية في المجموعات + +303 +00:21:49,400 --> 00:21:54,480 +التقليدية في المجموعات التقليدية في المجموعات الت + +304 +00:22:00,670 --> 00:22:06,230 +هل لديك أسئلة؟ الوضع الرئيسي لـ Process Costing هو + +305 +00:22:06,230 --> 00:22:12,010 +التخطيط و الوضع الخاص بخطوط الوظيفة أو الوظيفة + +306 +00:22:12,010 --> 00:22:14,010 +التي تنتهي و الخطوط التي تنتهي و الخطوط التي تنتهي + +307 +00:22:14,010 --> 00:22:15,630 +و الخطوط التي تنتهي و الخطوط التي تنتهي و الخطوط + +308 +00:22:15,630 --> 00:22:17,630 +التي تنتهي و الخطوط التي تنتهي و الخطوط التي تنتهي + +309 +00:22:17,630 --> 00:22:18,470 +و الخطوط التي تنتهي و الخطوط التي تنتهي و الخطوط + +310 +00:22:18,470 --> 00:22:18,590 +التي تنتهي و الخطوط التي تنتهي و الخطوط التي تنتهي + +311 +00:22:18,590 --> 00:22:18,670 +و الخطوط التي تنتهي و الخطوط التي تنتهي و الخطوط + +312 +00:22:18,670 --> 00:22:24,170 +التي تنتهي و + +313 +00:22:24,170 --> 00:22:30,220 +الخطوط التي تنتهي و الخطوط التيبقية المجموعات + +314 +00:22:30,220 --> 00:22:35,200 +المناسبة و بالطبع نحن نعرف المجموعات المناسبة لكل + +315 +00:22:35,200 --> 00:22:39,400 +مجموعة و لعمل البرنامج و أيضًا للمواد المنتهية + +316 +00:22:39,400 --> 00:22:45,400 +لذلك نستطيع أن نوصي الدراسة بطريقة بسيطة بالطبع + +317 +00:22:45,400 --> 00:22:48,780 +الوصول للدراسة هنا أولًا من كل المجموعات اللي تم + +318 +00:22:48,780 --> 00:22:53,600 +تنفيذها و تدفعها نحتاج لنقوم بتخطيط الدراسة أو + +319 +00:22:53,600 --> 00:22:59,160 +نحتاج لنوصي الدراسة إلى 175 مجموعات نحتاجلكن اذا + +320 +00:22:59,160 --> 00:23:05,780 +كنا نتعرف على مستوى الواحد وسبعة وسبعة وسبعة وسبعة + +321 +00:23:05,780 --> 00:23:10,860 +وسبعة وسبعة وسبعة وسبعة وسبعة وسبعة وسبعة + +322 +00:23:18,950 --> 00:23:24,670 +مجموعة الانتقالات والانتقالات التي هي 175 انتقالات + +323 +00:23:24,670 --> 00:23:30,770 +تكلفة مجموعة الانتقالات 24500 كمواكبات مباشرة + +324 +00:23:30,770 --> 00:23:36,990 +ومواكبات تحويلالان يجب أن نقوم بتخطيط أو تخطيط + +325 +00:23:36,990 --> 00:23:41,990 +الواقع لتخطيط ورقم البرنامج الواضح ان الورقم + +326 +00:23:41,990 --> 00:23:43,510 +الواضح ان الورقم الواضح ان الورقم الواضح ان الورقم + +327 +00:23:43,510 --> 00:23:47,110 +الواضح ان الورقم الواضح ان الورقم الواضح ان الورقم + +328 +00:23:47,110 --> 00:23:47,470 +الواضح ان الورقم الواضح ان الورقم الواضح ان الورقم + +329 +00:23:47,470 --> 00:23:47,810 +الواضح ان الورقم الواضح ان الورقم الواضح ان الورقم + +330 +00:23:47,810 --> 00:23:49,890 +الواضح ان الورقم الواضح ان الورقم الواضح ان الورقم + +331 +00:23:49,890 --> 00:23:55,730 +الواضح ان الورقم الورقم اللن نقوم باستخدام + +332 +00:23:55,730 --> 00:23:59,550 +الواقعات + +333 +00:23:59,550 --> 00:24:03,630 +الواقعة لأن جميع التخطيطات التي كانت موجودة في + +334 +00:24:03,630 --> 00:24:07,510 +المرحلة السابقة كانت باعتبار الواقعات الواقعة، + +335 +00:24:07,510 --> 00:24:13,370 +لذلك 225 واقعة واقعة المزيد من 80وهي للمواد + +336 +00:24:13,370 --> 00:24:18,630 +الواضحة وهذا هو قيمة المواد الواضحة و135×60 + +337 +00:24:18,630 --> 00:24:22,530 +$ وهو قيمة تغيير المواد الواضحة بالطبع ان اضافة + +338 +00:24:22,530 --> 00:24:26,490 +هاتين الرقمين يعطينا 26100 + +339 +00:24:33,180 --> 00:24:37,560 +الذين لا يزالوا في الانتجار في مجلس الوزيرات في + +340 +00:24:37,560 --> 00:24:38,660 +نهاية أكتر من أكتر من أكتر من أكتر من أكتر من أكتر + +341 +00:24:38,660 --> 00:24:40,740 +من أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +342 +00:24:40,740 --> 00:24:41,260 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +343 +00:24:41,260 --> 00:24:42,100 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +344 +00:24:42,100 --> 00:24:43,980 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +345 +00:24:43,980 --> 00:24:46,040 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +346 +00:24:46,040 --> 00:24:52,000 +أكتر من أكتر من أكتر من أ + +347 +00:25:00,080 --> 00:25:04,260 +مثلًا مثلًا برنامج رقم واحد رقم المجلدين اللي + +348 +00:25:04,260 --> 00:25:07,040 +يحتاجونه يجب أن يكون مثلًا رقم المجلدين اللي + +349 +00:25:07,040 --> 00:25:10,860 +يحتاجونه هنا رقم المجلدين اللي يحتاجونه يجب أن + +350 +00:25:10,860 --> 00:25:17,420 +يكون مثلًا رقم المجلدين اللي يحتاجونه هل لديك + +351 +00:25:17,420 --> 00:25:23,400 +أسئلة؟ لذلك هذه هي استخدام الخمس خطوات التي قمنا + +352 +00:25:23,400 --> 00:25:25,320 +بإقدامها في المقال الأخير + +353 +00:25:34,020 --> 00:25:37,000 +الان دعونا نعتبر الاختصارات الرسالية، بالطبع + +354 +00:25:37,000 --> 00:25:40,300 +الاختصارات الرسالية هي نفس الاختصارات الرسالية + +355 +00:25:40,300 --> 00:25:50,660 +التي أخذناها في بداية دراسة cost accounting 2 و + +356 +00:25:50,660 --> 00:25:54,820 +نفس الاختصارات الرسالية التي أخذناها في cost + +357 +00:25:54,820 --> 00:26:00,430 +accounting 1الفرق الوحيد بين الاختصارات الرسومية + +358 +00:26:00,430 --> 00:26:04,590 +في job costing إذا كنت تتذكر الاختصارات الرسومية + +359 +00:26:04,590 --> 00:26:09,490 +في job costing او normal costing كما أخذنا في cost + +360 +00:26:09,490 --> 00:26:12,410 +accounting 1 هم الاختصارات الرسومية الوحيدة أو + +361 +00:26:12,410 --> 00:26:16,710 +الاختصارات الرسومية الوحيدة التي سنقدمها في + +362 +00:26:16,710 --> 00:26:20,650 +process costing فالفرق الوحيد هو أن في job costing + +363 +00:26:20,650 --> 00:26:27,560 +لديناmore than one work in process account. We had + +364 +00:26:27,560 --> 00:26:30,900 +work in process for job number one, we had work in + +365 +00:26:30,900 --> 00:26:33,560 +process for job number ten, we had work in process + +366 +00:26:33,560 --> 00:26:37,280 +for job number one hundred, but here we will only + +367 +00:26:37,280 --> 00:26:42,630 +haveonly one work and process account because we + +368 +00:26:42,630 --> 00:26:45,710 +do not have different jobs or different + +369 +00:26:45,710 --> 00:26:50,050 +specifications or different products for these .. + +370 +00:26:50,050 --> 00:26:52,970 +or different specifications for these products + +371 +00:26:53,570 --> 00:26:55,830 +بالتالي، فإننا سنكون لدينا فقط واحد من الواضحين + +372 +00:26:55,830 --> 00:27:02,330 +لكل مجلس نفسه بالطبع التي نعتمد عليها بالطبع كما + +373 +00:27:02,330 --> 00:27:05,090 +نستطيع أن نرى هنا، الانتجارات اليومية هي مثلًا + +374 +00:27:05,090 --> 00:27:10,800 +الانتجارات الأولى هي انتجارة عمليةطبعا هذه المقالة + +375 +00:27:10,800 --> 00:27:15,280 +يجب أن تكون مقالتين، أولا مقالة استخدام المواد + +376 +00:27:15,280 --> 00:27:20,220 +الواضحة و ثم استخدام المواد الواضحة، لكن هذه مقالة + +377 +00:27:20,220 --> 00:27:25,020 +تكتفي بكتابة كتابة + +378 +00:27:26,460 --> 00:27:30,400 +therefore in the exam if I would ask you to + +379 +00:27:30,400 --> 00:27:34,100 +perform or to journalize a summary entry you would + +380 +00:27:34,100 --> 00:27:40,340 +journalize a similar entry as this but if I ask a + +381 +00:27:40,340 --> 00:27:45,740 +detailed journal entry therefore you need to first + +382 +00:27:45,740 --> 00:27:51,640 +of allوهي تقوم بتقرير شرح المادة المبادرة ومن ثم + +383 +00:27:51,640 --> 00:27:55,780 +تقرير استخدام هذه المادة المبادرة بالطبع كما + +384 +00:27:55,780 --> 00:27:58,640 +يمكننا أن نرى هنا عملية البرنامج سيكون مدفع وسيكون + +385 +00:27:58,640 --> 00:28:03,020 +محكمة الواقع المستقبلي بقيمة 32000 دولار وهي قيمة + +386 +00:28:03,020 --> 00:28:06,900 +المادة المبادرة التي تم استخدامها في أكتر من أكتر + +387 +00:28:06,900 --> 00:28:07,480 +من أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +388 +00:28:07,480 --> 00:28:08,220 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +389 +00:28:08,220 --> 00:28:09,220 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +390 +00:28:09,220 --> 00:28:13,090 +أكتر من أكترالثاني هو التعرف على مجموعات التجارب + +391 +00:28:13,090 --> 00:28:17,630 +أو المجموعات التي كانت مقررة للعمل الواضح للعمل + +392 +00:28:17,630 --> 00:28:20,950 +الواضح والمجموعات التي لم تكن مقررتها للعمل الواضح + +393 +00:28:20,950 --> 00:28:23,050 +للعمل الواضح للعمل الواضح للعمل الواضح للعمل + +394 +00:28:23,050 --> 00:28:23,350 +الواضح للعمل الواضح للعمل الواضح للعمل الواضح + +395 +00:28:23,350 --> 00:28:23,370 +للعمل الواضح للعمل الواضح للعمل الواضح للعمل + +396 +00:28:23,370 --> 00:28:23,390 +للعمل الواضح للعمل الواضح للعمل الواضح للعمل + +397 +00:28:23,390 --> 00:28:27,550 +الواضح للعمل الواضح للعمل الواضح للعمل الواضح + +398 +00:28:27,550 --> 00:28:34,030 +للعمل الواضح للوطبعا موقعات مختلفة ستكون مدعومة + +399 +00:28:34,030 --> 00:28:39,870 +أيضا هذه مقالة تسجيل لأن المقالات المختلفة هنا أو + +400 +00:28:39,870 --> 00:28:45,410 +كما أخذنا في cost accounting one هذه المقالة + +401 +00:28:45,410 --> 00:28:51,890 +التسجيلية هي مقالة مختلفة أولا نحتاج لإنكار أسعار + +402 +00:28:51,890 --> 00:28:55,530 +السعر نحتاج لإنكار الأسعار المختلفة إذا كانت تسجيل + +403 +00:28:56,130 --> 00:29:00,950 +أو إذا كانت عمليات أو إذا كانت مديرية أو مدير + +404 +00:29:00,950 --> 00:29:06,450 +الدعم بالطبع بالطبع هنا إذا كنا نتحدث عن عملية + +405 +00:29:06,450 --> 00:29:10,510 +عملية عملية عملية عملية عملية عملية عملية عملية + +406 +00:29:10,510 --> 00:29:10,910 +عملية عملية عملية عملية عملية عملية عملية عملية + +407 +00:29:10,910 --> 00:29:11,150 +عملية عملية عملية عملية عملية عملية عملية عملية + +408 +00:29:11,150 --> 00:29:12,590 +عملية عملية عملية عملية عملية عملية عملية عملية + +409 +00:29:12,590 --> 00:29:20,610 +عملية عملية عملية + +410 +00:29:20,610 --> 00:29:26,570 +عولذلك جميع هذه الوصفات ستكون مقرره بمقالات مختلفه + +411 +00:29:26,570 --> 00:29:32,230 +ومن ثم هذه المقالات و هذه الوصفات ستغلق في مجلس + +412 +00:29:32,230 --> 00:29:40,110 +العمل أو سيغلق في مجلس العمل اكتشاف اكتشاف + +413 +00:29:40,110 --> 00:29:43,410 +اكتشاف اكتشاف اكتشاف اكتشاف اكتشاف اكتشاف اكتشاف + +414 +00:29:43,410 --> 00:29:43,610 +اكتشاف اكتشاف اكتشاف اكتشاف اكتشاف اكتشاف اكتشاف + +415 +00:29:43,610 --> 00:29:43,910 +اكتشاف اكتشاف اكتشاف اكتشاف اكتشف اكتشف اكتشف + +416 +00:29:43,910 --> 00:29:47,090 +اكتشف اكتشف اكتشف اكتشف اكتشف اكتشف اكتشف اكتش + +417 +00:29:50,820 --> 00:29:57,360 +بالطبع باعتبارنا الـ 175 أجهزة لازم تتسلق للشركات + +418 +00:29:57,360 --> 00:30:03,420 +الخارجية ولكنها ستتسلق من مجلس التجارب لمجلس + +419 +00:30:03,420 --> 00:30:08,100 +التجارب التجاربية لتجارب التجارب التجاربية لتجارب + +420 +00:30:08,100 --> 00:30:11,460 +التجارب التجاربية لتجارب التجارب التجاربية لتجارب + +421 +00:30:11,460 --> 00:30:13,760 +التجارب التجاربية لتجارب التجارب التجاربية لتجارب + +422 +00:30:13,760 --> 00:30:20,430 +الـوانتقل هذه الدراسات من مجلد التجارة للمجلد + +423 +00:30:20,430 --> 00:30:22,850 +التجارة للمجلد التجارة للمجلد التجارة للمجلد + +424 +00:30:22,850 --> 00:30:24,330 +التجارة للمجلد التجارة للمجلد التجارة للمجلد + +425 +00:30:24,330 --> 00:30:25,170 +التجارة للمجلد التجارة للمجلد التجارة للمجلد + +426 +00:30:25,170 --> 00:30:27,570 +التجارة للمجلد التجارة للمجلد التجارة للمجلد + +427 +00:30:27,570 --> 00:30:27,630 +التجارة للمجلد التجارة للمجلد التجارة للمجلد + +428 +00:30:27,630 --> 00:30:34,410 +التجارة للمجلد التجارة للمجلد التجارة + +429 +00:30:34,410 --> 00:30:42,930 +للمجلد التجارة للمجلد + +430 +00:30:42,930 --> 00:30:47,210 +التجبالطبع كما يمكننا أن نرى هنا هذا هو مرحلة + +431 +00:30:47,210 --> 00:30:53,070 +الهواتف بالطبع هذه هي تصريحة أو إلustration + +432 +00:30:53,070 --> 00:30:56,330 +باعتبار المقالات الجورنالية التي قمنا بإقدامها + +433 +00:30:56,330 --> 00:31:02,650 +عليك أن تعتبرها كمقالات + +434 +00:31:02,650 --> 00:31:10,860 +الجورنالية الآن دعنا نعتبرالأخر حالة اللي هي حالة + +435 +00:31:10,860 --> 00:31:17,320 +أكتر مضغوطة من جميع الثلاث حالات بالطبع كما قلنا + +436 +00:31:17,320 --> 00:31:22,800 +حالة رقم ثلاثة ستكونبداية عملية عملية عملية عملية + +437 +00:31:22,800 --> 00:31:23,800 +عملية عملية عملية عملية عملية عملية عملية عملية + +438 +00:31:23,800 --> 00:31:26,880 +عملية + +439 +00:31:26,880 --> 00:31:28,800 +عملية عملية عملية عملية عملية عملية عملية عملية + +440 +00:31:28,800 --> 00:31:32,160 +عملية عملية عملية عملية عملية عملية عملية عملية + +441 +00:31:32,160 --> 00:31:32,420 +عملية عملية عملية عملية عملية عملية عملية عملية + +442 +00:31:32,420 --> 00:31:35,480 +عملية عملية عملية عملية عملية عملية عملية عملية + +443 +00:31:35,480 --> 00:31:36,480 +عملية عملية عملية عملية عملية عملية عملية عملية + +444 +00:31:36,480 --> 00:31:36,500 +عملية عملية عملية عملية عملية عملية عملية عملية + +445 +00:31:36,500 --> 00:31:44,540 +عملية عملية عملية عملية عمل + +446 +00:31:46,860 --> 00:31:51,620 +الفرق الوحيد بين حالة رقم 2 وحالة رقم 3 هو إقدام + +447 +00:31:51,620 --> 00:31:53,600 +بداية عملية عملية عملية عملية عملية عملية عملية + +448 +00:31:53,600 --> 00:31:54,100 +عملية عملية عملية عملية عملية عملية عملية عملية + +449 +00:31:54,100 --> 00:31:55,120 +عملية عملية عملية عملية عملية عملية عملية عملية + +450 +00:31:55,120 --> 00:31:57,160 +عملية عملية عملية عملية عملية عملية عملية عملية + +451 +00:31:57,160 --> 00:31:57,520 +عملية عملية عملية عملية عملية عملية عملية عملية + +452 +00:31:57,520 --> 00:31:57,900 +عملية عملية عملية عملية عملية عملية عملية عملية + +453 +00:31:57,900 --> 00:31:58,240 +عملية عملية عملية عملية عملية عملية عملية عملية + +454 +00:31:58,240 --> 00:32:03,620 +عملية عملية عملية عملية عملية عملية عملية عملية + +455 +00:32:03,620 --> 00:32:13,120 +عملية + +456 +00:32:13,120 --> 00:32:19,480 +عولذلك هذا الـ 225 مليار دولار سيكون البداية للعمل + +457 +00:32:19,480 --> 00:32:24,640 +و البرنامج في مارس. هذا هو الوصفة كما نستطيع أن + +458 +00:32:24,640 --> 00:32:28,240 +نرى هنا أو هذا هو البيانات. باعتبار حالة رقم 3 + +459 +00:32:28,240 --> 00:32:31,380 +سيكون لدينا بداية العمل و البرنامج في البرنامج + +460 +00:32:31,380 --> 00:32:37,740 +بقدرة 225 مليار دولار و بالطبع باعتبار + +461 +00:32:41,280 --> 00:32:46,700 +مثلًا قالوا أن مدرسة الوصول للعمل في البداية هي + +462 +00:32:46,700 --> 00:32:52,400 +100% و 60% من أين حصلنا على هذا؟ من حالة رقم 2، من + +463 +00:32:52,400 --> 00:32:59,340 +الماضي، من المعلومات التي تم جمعها في شهر فبراير + +464 +00:33:01,010 --> 00:33:06,050 +لذلك هذه المعلومات ليست معلومات جديدة، الآن مستقبل + +465 +00:33:06,050 --> 00:33:12,130 +الـ 225 هو 18000 للمواد المباشرة و 8100 لمساعدة + +466 +00:33:12,130 --> 00:33:17,270 +التحول و 26100 كمساعدة عامة، من أين أتت هذه + +467 +00:33:17,270 --> 00:33:18,770 +المعاملات أو المعاملات؟ + +468 +00:33:21,320 --> 00:33:30,380 +من مقالتنا أو من خطوة رقم 5 في نهاية شهر فبراير + +469 +00:33:30,380 --> 00:33:36,260 +كما يمكننا أن نرى هنا في + +470 +00:33:36,260 --> 00:33:42,080 +خطوة رقم 5، قلنا بأن الـ 225 مجلد كان لديه قيمة + +471 +00:33:42,080 --> 00:33:50,450 +عامة 26100 يعني 18000 و8100 أعتقدالقيم التي + +472 +00:33:50,450 --> 00:33:55,570 +تستخدمها أو التي ستستخدمها في حالة رقم ثلاثة كانت + +473 +00:33:55,570 --> 00:34:01,750 +تأتي من حالة رقم اثنان كإنهاء العمل في البرنامج. + +474 +00:34:03,490 --> 00:34:10,810 +بالطبع، باعتبار مثلنا، قالوا بأن يبدأ 275 جهد خلال + +475 +00:34:10,810 --> 00:34:18,700 +مارس.لذلك لدينا 225 اللي بدأت في فبراير و275 اللي + +476 +00:34:18,700 --> 00:34:24,640 +بدأت في مارس بالطبع قالوا أن المجموعات اللي تم + +477 +00:34:24,640 --> 00:34:32,380 +تنفيذها في مارس كانت 400 مجموعات لذلك 225 plus 275 + +478 +00:34:32,380 --> 00:34:38,330 +يكون 500-400 التي تم تنفيذها وإخراجها يعني أننا + +479 +00:34:38,330 --> 00:34:40,150 +لدينا أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +480 +00:34:40,150 --> 00:34:40,950 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +481 +00:34:40,950 --> 00:34:41,550 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +482 +00:34:41,550 --> 00:34:45,590 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +483 +00:34:45,590 --> 00:34:46,290 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +484 +00:34:46,290 --> 00:34:46,850 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +485 +00:34:46,850 --> 00:34:54,630 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +486 +00:34:54,630 --> 00:35:01,790 +أحد أحد أحد أحد أحد أحد + +487 +00:35:01,790 --> 00:35:09,910 +أأو دعنا نقول أنها كانت تدفع 100% من المواد + +488 +00:35:09,910 --> 00:35:14,530 +الواضحة، لماذا؟ لأننا قلنا إن المواد الواضحة تم + +489 +00:35:14,530 --> 00:35:21,110 +إضافتها في البداية من البرنامج، لذلك أي جزء أو أي + +490 +00:35:21,110 --> 00:35:28,670 +جزء كان بدأت بداخل البرنامج، أول شيء يتم إضافته هو + +491 +00:35:28,670 --> 00:35:33,470 +المواد الواضحةولذلك، عملية إنتهاء الـ 100 لديها + +492 +00:35:33,470 --> 00:35:39,170 +100% من المواد المباشرة بينما لديها فقط 50% من + +493 +00:35:39,170 --> 00:35:42,770 +المواد التحولية، وهذا يعني أن المواد الـ 100 لديها + +494 +00:35:42,770 --> 00:35:52,030 +نسبة تنفيذ أو انتهت في نهاية مارس في نسبة تنفيذ 50 + +495 +00:35:52,030 --> 00:35:56,980 +% بالطبع، الواقعات التي تم تحريرهامقارنة ما بين + +496 +00:35:56,980 --> 00:36:05,360 +مارس 19800 و 16380 مقارنة مع مجموعة 36180 + +497 +00:36:08,500 --> 00:36:15,800 +اعتبروا أن هذه الجبهات ليست فقط الجبهات التي تم + +498 +00:36:15,800 --> 00:36:20,660 +تحريرها لتصنع + +499 +00:36:20,660 --> 00:36:29,280 +الـ 275 التي بدأت في هذه السنة ولكن أيضًا لتكملالـ + +500 +00:36:29,280 --> 00:36:37,640 +225 اللي بدأت في السابق أو في السنة السابقة لكي .. + +501 +00:36:37,640 --> 00:36:42,460 +او هذه الدروس كانت مجردها لكي تكمل هذه .. هذه .. + +502 +00:36:42,460 --> 00:36:47,000 +او هذه المجلدات اللي بدأت في السنوات السابقة أو + +503 +00:36:47,000 --> 00:36:52,210 +السنوات السابقةبالتالي، المساعدات التي تم إضافتها + +504 +00:36:52,210 --> 00:37:00,070 +في مارس ستكمل عملية البداية وستبدأ عملية التصنيف + +505 +00:37:00,070 --> 00:37:10,270 +على الـ 275 بالطبع، هذه المشكلة أو هذه المعلومات + +506 +00:37:10,270 --> 00:37:15,670 +الجديدة لديها بداية الانفجار يحتاج إلى أن تكون + +507 +00:37:15,670 --> 00:37:17,110 +تعتبر بطريقة مختلفة + +508 +00:37:22,640 --> 00:37:28,360 +بالتالي، يجب أن نجيب على السؤال التالي، هل سيكون + +509 +00:37:28,360 --> 00:37:33,800 +البداية الانفجارية أو سيكون البداية الانفجارية + +510 +00:37:33,800 --> 00:37:41,600 +تنتهي أولا و بعدها ستبدأ الصناعة على الـ 275؟أو + +511 +00:37:41,600 --> 00:37:50,760 +الصناعة و الوصول لـ 275 و 225 ستكون في نفس الوقت + +512 +00:37:50,760 --> 00:37:55,660 +السؤال + +513 +00:37:55,660 --> 00:38:03,820 +هنا يجب أن نقرر أولاً + +514 +00:38:03,820 --> 00:38:07,240 +في مارس تكمل + +515 +00:38:09,670 --> 00:38:17,050 +بداية الروحانية التي بدأت ولم تنتهي في السنة + +516 +00:38:17,050 --> 00:38:25,160 +السابقة أو هل كانتأننا سنبدأ عملية التصنيف على الـ + +517 +00:38:25,160 --> 00:38:31,540 +225 في نفس الوقت لـ 275. بالطبع، يمكن أن يكون + +518 +00:38:31,540 --> 00:38:36,760 +السيناريو الأول أو السيناريو الثاني. لذلك، يجب أن + +519 +00:38:36,760 --> 00:38:42,000 +نستخدم طريقة تجارب التحقيق. بالطبع، كما أخذت في + +520 +00:38:42,000 --> 00:38:45,780 +الواقعات التحقيقية أيضًا، هناك طرق تجارب التحقيق + +521 +00:38:45,780 --> 00:38:49,480 +مختلفة أو طرق تجارب التحقيق. ما هي طرق تجارب + +522 +00:38:49,480 --> 00:38:54,740 +التحقيق؟ممتاز، الـ 5-4 و الـ weighted average، + +523 +00:38:54,740 --> 00:38:59,600 +بالطبع الـ 5-4 لا يزال مقبول باعتبار المصادر + +524 +00:38:59,600 --> 00:39:05,680 +العامة، لذلك نحن لدينا الـ first in و first out و + +525 +00:39:05,680 --> 00:39:10,620 +نحن لدينا الـ weighted average methodالأن، لكي + +526 +00:39:10,620 --> 00:39:14,380 +نستخدم و نستخدم و نستخدم و نستخدم و نستخدم و + +527 +00:39:14,380 --> 00:39:14,740 +نستخدم و نستخدم و نستخدم و نستخدم و نستخدم و + +528 +00:39:14,740 --> 00:39:14,780 +نستخدم و نستخدم و نستخدم و نستخدم و نستخدم و + +529 +00:39:14,780 --> 00:39:16,740 +نستخدم و نستختم و نستختم و نستختم و نستختم و + +530 +00:39:16,740 --> 00:39:20,440 +نستختم و نستختم و نستختم و نستختم و نستختم و + +531 +00:39:20,440 --> 00:39:21,540 +نستختم و نستختم و نستختم و نستختم و نستختم و + +532 +00:39:21,540 --> 00:39:22,480 +نستختم و نستختم و نستختم و نستختم و نستختم و + +533 +00:39:22,480 --> 00:39:26,960 +نستختم و نستختم و نستختم و نستختم و نستختم و + +534 +00:39:26,960 --> 00:39:34,980 +نستختم و نستختم و نستختم و + +535 +00:39:34,980 --> 00:39:41,270 +نستخهو طبعاً طبعاً طبعاً طبعاً طبعا طبعا طبعا طبعا + +536 +00:39:41,270 --> 00:39:46,510 +طبعا طبعا طبعا طبعا طبعا طبعا طبعا طبعا طبعا طبعا + +537 +00:39:46,510 --> 00:39:49,870 +طبعا طبعا طبعا طبعا طبعا طبعا طبعا طبعا طبعا طبعا + +538 +00:39:49,870 --> 00:39:53,750 +طبعا طبعا طبعا + +539 +00:40:04,870 --> 00:40:09,050 +ولكن على الجانب الآخر، إذا اعتقدنا أننا نستخدم أو + +540 +00:40:09,050 --> 00:40:12,510 +نحتاج إلى استخدام الأول والأول خارج ، فهذا يعني + +541 +00:40:12,510 --> 00:40:16,090 +أننا سنكمل + +542 +00:40:16,090 --> 00:40:23,710 +أولا و أخيرا الـ 225 و ثم نبدأ الـ 275. إذا كان + +543 +00:40:23,710 --> 00:40:24,390 +هذا الحال + +544 +00:40:28,020 --> 00:40:33,800 +ذلك يعني أن ال 225 مجلد سيكونوا جميعا قرروا أن + +545 +00:40:33,800 --> 00:40:34,580 +يكونوا قرروا أن يكونوا قرروا أن يكونوا قرروا أن + +546 +00:40:34,580 --> 00:40:36,180 +يكونوا قرروا أن يكونوا قرروا أن يكونوا قرروا أن + +547 +00:40:36,180 --> 00:40:39,120 +يكونوا قرروا أن يكونوا قرروا أن يكونوا قرروا أن + +548 +00:40:39,120 --> 00:40:40,820 +يكونوا قرروا أن يكونوا قرروا أن يكونوا قرروا أن + +549 +00:40:40,820 --> 00:40:41,280 +يكونوا قرروا أن يكونوا قرروا أن يكونوا قرروا أن + +550 +00:40:41,280 --> 00:40:41,360 +يكونوا قرروا أن يكونوا قرروا أن يكونوا قرروا أن + +551 +00:40:41,360 --> 00:40:42,380 +يكونوا قرروا أن يكونوا قرروا أن يكونوا قرروا أن + +552 +00:40:42,380 --> 00:40:46,480 +يكونوا قرروا + +553 +00:40:48,670 --> 00:40:56,110 +ممتاز لأن أول شيء سنفعله هو إكمال هذه المجموعات + +554 +00:40:56,110 --> 00:40:58,850 +إذا كنا نكمل هذه المجموعات و بالطبع كما نستطيع أن + +555 +00:40:58,850 --> 00:41:02,210 +نرى هنا لدينا 400 مجموعات تم إكمالها و إتفاقها، + +556 +00:41:02,210 --> 00:41:08,650 +لذلك من 400 سنحصل على 225 مجموعات كمجموعة تدخلت + +557 +00:41:08,650 --> 00:41:16,900 +التي تم إكمالهاوالتالة من الـ 400 ستكون من الـ 275 + +558 +00:41:16,900 --> 00:41:22,380 +التي بدأت بداخل الشهر، وهذا يعني أن كل عملية + +559 +00:41:22,380 --> 00:41:27,780 +الإنتهاء ستكون من المجلدات التي بدأت بداخل هذا + +560 +00:41:27,780 --> 00:41:31,880 +الشهر، هذا باعتبار طريقة FIFO، ولكن باعتبار عدد + +561 +00:41:31,880 --> 00:41:38,650 +المساعدة، لسنا لدينا هذه التعاملاتلأننا سنعتبر أن + +562 +00:41:38,650 --> 00:41:44,930 +هناك مزيج في البرنامج، هذا يعني أن الـ225 تم + +563 +00:41:44,930 --> 00:41:51,030 +إنتهاءها في نفس الوقت التي بدأت الـ275 بالبرنامج + +564 +00:41:51,330 --> 00:41:56,370 +بالتالي سوف نستخدم هذه الطريقة التسريحية، لذلك في + +565 +00:41:56,370 --> 00:41:59,950 +أي حالة تكون لدينا بداية تسريح، أولاً من كل شيء + +566 +00:41:59,950 --> 00:42:03,610 +يجب أن نختار أو نختار ما هي الطريقة التسريحية + +567 +00:42:03,610 --> 00:42:08,490 +التسريحية، هل نستخدم التسريح الموضوع أو هل نستخدم + +568 +00:42:08,490 --> 00:42:13,110 +أو يجب أن نستخدم الطريقة أولاً و أولاً؟ الآن سوف + +569 +00:42:13,110 --> 00:42:16,490 +نستخدم الطريقة التسريحية التسريحية الأولى هي + +570 +00:42:19,370 --> 00:42:24,110 +الطريقة العامة العامة العامة العامة العامة العامة + +571 +00:42:24,110 --> 00:42:26,890 +العامة العامة العامة العامة العامة العامة العامة + +572 +00:42:26,890 --> 00:42:27,370 +العامة العامة العامة العامة العامة العامة العامة + +573 +00:42:27,370 --> 00:42:27,670 +العامة العامة العامة العامة العامة العامة العامة + +574 +00:42:27,670 --> 00:42:28,550 +العامة العامة العامة العامة العامة العامة العامة + +575 +00:42:28,550 --> 00:42:30,030 +العامة العامة العامة العامة العامة العامة العامة + +576 +00:42:30,030 --> 00:42:30,050 +العامة العامة العامة العامة العامة العامة العامة + +577 +00:42:30,050 --> 00:42:30,870 +العامة العامة العامة العامة العامة العامة العامة + +578 +00:42:30,870 --> 00:42:30,930 +العامة العامة العامة العامة العامة العامة العامة + +579 +00:42:30,930 --> 00:42:37,690 +العامة العامة العامة العامة العوهو إذا كانوا + +580 +00:42:37,690 --> 00:42:41,490 +مجلدين مجرد + +581 +00:42:41,490 --> 00:42:47,250 +مجلد مجلد مجلد مجلد مجلد مجلد مجلد مجلد مجلد مجلد + +582 +00:42:47,250 --> 00:42:50,870 +مجلد مجلد مجلد مجلد مجلد مجلد مجلد مجلد مجلد + +583 +00:42:50,870 --> 00:42:52,590 +مجلد + +584 +00:42:54,870 --> 00:43:01,190 +و بعد ذلك نقل هذا الهجوم الواقعي اللي هو الهجوم + +585 +00:43:01,190 --> 00:43:03,630 +اللي هو الهجوم اللي هو الهجوم اللي هو الهجوم اللي + +586 +00:43:03,630 --> 00:43:05,490 +هو الهجوم اللي هو الهجوم اللي هو الهجوم اللي هو + +587 +00:43:05,490 --> 00:43:06,570 +الهجوم اللي هو الهجوم اللي هو الهجوم اللي هو + +588 +00:43:06,570 --> 00:43:08,250 +الهجوم اللي هو الهجوم اللي هو الهجوم اللي هو + +589 +00:43:08,250 --> 00:43:08,990 +الهجوم اللي هو الهجوم اللي هو الهجوم اللي هو + +590 +00:43:08,990 --> 00:43:11,090 +الهجوم اللي هو الهجوم اللي هو الهجوم اللي هو + +591 +00:43:11,090 --> 00:43:14,190 +الهجوم اللي هو الهجوم اللي هو الهجوم اللي هو + +592 +00:43:14,190 --> 00:43:17,370 +الهجوم + +593 +00:43:17,370 --> 00:43:18,990 +اللي هو ال + +594 +00:43:23,240 --> 00:43:27,740 +أو طريقة التجارب التسجيلية التي يتم تجاربها. لذلك + +595 +00:43:27,740 --> 00:43:30,760 +كما يمكننا أن نرى هنا تخطيط المدرسة على مجموعة + +596 +00:43:30,760 --> 00:43:34,600 +متساومة لكل عمل تم تجاربها على مجموعة متساومة لكل + +597 +00:43:34,600 --> 00:43:35,760 +عمل تم تجاربها على مجموعة متساومة لكل عمل تم + +598 +00:43:35,760 --> 00:43:40,160 +مجموعة متساومة لكل عمل تم تجاربها على مجموعة + +599 +00:43:40,160 --> 00:43:43,060 +متساومة لكل عمل تم تجاربها على مجموعة متساومة لكل + +600 +00:43:43,060 --> 00:43:46,260 +عمل تم تجاربها على مجموعة متساومة لكل عمل تم + +601 +00:43:46,260 --> 00:43:51,130 +تجاربها على مجموعة متساوملذلك الانتجار أو الانتجار + +602 +00:43:51,130 --> 00:43:55,470 +الكام لهذه .. أو ل .. ل .. ل .. ل .. ل .. ل .. ل + +603 +00:43:55,470 --> 00:43:56,250 +.. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل + +604 +00:43:56,250 --> 00:43:56,910 +.. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل + +605 +00:43:56,910 --> 00:43:58,690 +.. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل + +606 +00:43:58,690 --> 00:43:59,830 +.. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل + +607 +00:43:59,830 --> 00:44:00,470 +.. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل + +608 +00:44:00,470 --> 00:44:01,290 +.. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل + +609 +00:44:01,290 --> 00:44:01,370 +.. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل + +610 +00:44:01,370 --> 00:44:01,410 +.. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل + +611 +00:44:01,410 --> 00:44:02,070 +.. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل + +612 +00:44:02,070 --> 00:44:10,070 +.. ل .. ل .. ل .. + +613 +00:44:10,070 --> 00:44:17,620 +ل .. ل ..عن طريق المدرسة والمدرسة أيضًا ، سنعتبر + +614 +00:44:17,620 --> 00:44:21,900 +المدرسات المجتمعية إذا كانت هذه المدرسات مدرستة في + +615 +00:44:21,900 --> 00:44:26,780 +السنة السابقة أو مدرستة في هذه السنة أو في السنة + +616 +00:44:26,780 --> 00:44:33,980 +الحالية بالطبع بذلك ، لقد وصلنا إلى نهاية هذه + +617 +00:44:33,980 --> 00:44:38,760 +الدراسة ، سنستمر بذلك إن شاء الله في الدراسة + +618 +00:44:38,760 --> 00:44:41,400 +التالية شكرا للمشاهدة ، وسأراك المرة التالية + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/Qo-nVHZjwZs_raw.json b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/Qo-nVHZjwZs_raw.json new file mode 100644 index 0000000000000000000000000000000000000000..7e6dd9c542ce7799adc9a1c3b3509eefb708b0c4 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/Qo-nVHZjwZs_raw.json @@ -0,0 +1 @@ +{"segments": [{"id": 1, "seek": 4450, "start": 21.48, "end": 44.5, "text": "مرحبًا بكم جميعًا ومرحبًا بنا للمعرفة الثانية لـ Process Coasting بالطبع بدأنا حدثنا في Process Coasting في القصة 17 بمناقشة أو اختلاف بين اتنين أسلوبين، 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{"start": 96.27, "end": 96.27, "word": " البرنامجية", "probability": 0.9746907552083334}, {"start": 96.27, "end": 96.29, "word": " البرنامجية", "probability": 0.9755859375}, {"start": 96.29, "end": 96.29, "word": " البرنامجية", "probability": 0.9757486979166666}, {"start": 96.29, "end": 96.53, "word": " البرنامجية", "probability": 0.9751790364583334}, {"start": 96.53, "end": 97.95, "word": " البرنامجية", "probability": 0.9756673177083334}, {"start": 97.95, "end": 98.79, "word": " البرنامجية", "probability": 0.9755045572916666}, {"start": 98.79, "end": 99.77, "word": " البرنامجية", "probability": 0.9762369791666666}, {"start": 99.77, "end": 100.71, "word": " البرنامجية", "probability": 0.9756673177083334}, {"start": 100.71, "end": 101.59, "word": " البرنامج", "probability": 0.97314453125}], "temperature": 1.0}, {"id": 5, "seek": 13055, "start": 102.19, "end": 130.55, "text": "عن حالة رقم 2 بالطبع الثاني حالة رقم 2 لن تكون لديها اي بداية انفصارية ولكنها ستكون لديها بعض الشركة او بعض المقدمات لإنهاء عملية العمل و بالطبع في الثاني حالة رقم 2 لقد قلنا إن لدينا أي عمل ينتهي لإنهاء العمل يحتاجون إلى تطبيق الخطوة الخامسة الماضية التي أخذناها بالطبع باعتبار حالة رقم 2", "tokens": [3615, 1863, 11331, 6027, 3660, 12602, 4587, 2304, 568, 20666, 9566, 3555, 3615, 6024, 104, 7649, 1829, 11331, 6027, 3660, 12602, 4587, 2304, 568, 5296, 1863, 6055, 30544, 5296, 16254, 11296, 1975, 1829, 4724, 28259, 10632, 16472, 5172, 9381, 9640, 10632, 35525, 19452, 11296, 8608, 2655, 30544, 5296, 16254, 11296, 45030, 11242, 25124, 31747, 3660, 1975, 2407, 45030, 11242, 9673, 28543, 2304, 9307, 5296, 28814, 1863, 3224, 16606, 6225, 42213, 10632, 18863, 42213, 4032, 20666, 9566, 3555, 3615, 8978, 6024, 104, 7649, 1829, 11331, 6027, 3660, 12602, 4587, 2304, 568, 5296, 28543, 12174, 1211, 8315, 36145, 5296, 16254, 8315, 36632, 6225, 42213, 7251, 29399, 3224, 1829, 5296, 28814, 1863, 3224, 16606, 18863, 42213, 7251, 33753, 26108, 11536, 30731, 6055, 9566, 21292, 4587, 33962, 9566, 2407, 3660, 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"end": 119.25, "word": " 2", "probability": 0.884765625}, {"start": 119.25, "end": 119.47, "word": " لقد", "probability": 0.309326171875}, {"start": 119.47, "end": 119.67, "word": " قلنا", "probability": 0.8292643229166666}, {"start": 119.67, "end": 119.83, "word": " إن", "probability": 0.58251953125}, {"start": 119.83, "end": 120.51, "word": " لدينا", "probability": 0.771484375}, {"start": 120.51, "end": 120.89, "word": " أي", "probability": 0.619140625}, {"start": 120.89, "end": 122.37, "word": " عمل", "probability": 0.85546875}, {"start": 122.37, "end": 122.81, "word": " ينتهي", "probability": 0.65362548828125}, {"start": 122.81, "end": 122.81, "word": " لإنهاء", "probability": 0.6379150390625}, {"start": 122.81, "end": 122.81, "word": " العمل", "probability": 0.85791015625}, {"start": 122.81, "end": 123.77, "word": " يحتاجون", "probability": 0.55535888671875}, {"start": 123.77, "end": 124.17, "word": " إلى", "probability": 0.4150390625}, {"start": 124.17, "end": 125.25, "word": " تطبيق", "probability": 0.64093017578125}, {"start": 125.25, "end": 125.77, "word": " الخطوة", "probability": 0.55816650390625}, {"start": 125.77, "end": 126.29, "word": " الخامسة", "probability": 0.8038330078125}, {"start": 126.29, "end": 126.97, "word": " الماضية", "probability": 0.5395304361979166}, {"start": 126.97, "end": 127.33, "word": " التي", "probability": 0.66259765625}, {"start": 127.33, "end": 128.19, "word": " أخذناها", "probability": 0.830615234375}, {"start": 128.19, "end": 129.01, "word": " بالطبع", "probability": 0.75469970703125}, {"start": 129.01, "end": 129.49, "word": " باعتبار", "probability": 0.5113037109375}, {"start": 129.49, "end": 129.99, "word": " حالة", "probability": 0.8450520833333334}, {"start": 129.99, "end": 130.23, "word": " رقم", "probability": 0.9908854166666666}, {"start": 130.23, "end": 130.55, "word": " 2", "probability": 0.9794921875}], "temperature": 1.0}, {"id": 6, "seek": 15947, "start": 131.79, "end": 159.47, "text": "المعلومات أو المعلومات عن هذا المثال هي مثلًا نحن لدينا بالطبع لا تبدأ بداية الانفجار وهو في 1 فبراير لأنه في 31 يوليو لم نكن لدينا أي عمل ينتهي، لذلك في 2 فبراير لن نكون لدينا أو لن نكون لدينا أي عمل يبدأ بداية الانفجار المجموعة التي بدأت في أو في عملية الانفجار في 2 فبراير كانت 400 مجموعة", "tokens": [45340, 30241, 20498, 9307, 34051, 9673, 30241, 20498, 9307, 18871, 23758, 9673, 12984, 6027, 39896, 50113, 1211, 14111, 995, 8717, 5016, 1863, 5296, 16254, 8315, 20666, 9566, 3555, 3615, 20193, 6055, 44510, 10721, 4724, 28259, 10632, 2423, 7649, 5172, 7435, 9640, 37037, 2407, 8978, 502, 6156, 3555, 23557, 13546, 5296, 33456, 3224, 8978, 10353, 7251, 12610, 1829, 2407, 32767, 8717, 19452, 5296, 16254, 8315, 36632, 6225, 42213, 7251, 29399, 3224, 1829, 12399, 5296, 8848, 23275, 8978, 568, 6156, 3555, 23557, 13546, 5296, 1863, 8717, 30544, 5296, 16254, 8315, 34051, 5296, 1863, 8717, 30544, 5296, 16254, 8315, 36632, 6225, 42213, 7251, 44510, 10721, 4724, 28259, 10632, 2423, 7649, 5172, 7435, 9640, 9673, 7435, 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{"start": 135.43, "end": 136.33, "word": " نحن", "probability": 0.5297444661458334}, {"start": 136.33, "end": 136.75, "word": " لدينا", "probability": 0.8435872395833334}, {"start": 136.75, "end": 137.15, "word": " بالطبع", "probability": 0.8770751953125}, {"start": 137.15, "end": 137.55, "word": " لا", "probability": 0.12017822265625}, {"start": 137.55, "end": 137.89, "word": " تبدأ", "probability": 0.5127360026041666}, {"start": 137.89, "end": 137.93, "word": " بداية", "probability": 0.4379475911458333}, {"start": 137.93, "end": 138.37, "word": " الانفجار", "probability": 0.49837646484375}, {"start": 138.37, "end": 138.93, "word": " وهو", "probability": 0.532012939453125}, {"start": 138.93, "end": 139.11, "word": " في", "probability": 0.845703125}, {"start": 139.11, "end": 139.19, "word": " 1", "probability": 0.38330078125}, {"start": 139.19, "end": 139.57, "word": " فبراير", "probability": 0.75433349609375}, {"start": 139.57, "end": 140.27, "word": " لأنه", "probability": 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"end": 145.73, "word": " فبراير", "probability": 0.85223388671875}, {"start": 145.73, "end": 146.17, "word": " لن", "probability": 0.5308837890625}, {"start": 146.17, "end": 146.79, "word": " نكون", "probability": 0.482177734375}, {"start": 146.79, "end": 147.17, "word": " لدينا", "probability": 0.8828125}, {"start": 147.17, "end": 147.33, "word": " أو", "probability": 0.791015625}, {"start": 147.33, "end": 147.67, "word": " لن", "probability": 0.619873046875}, {"start": 147.67, "end": 147.67, "word": " نكون", "probability": 0.68603515625}, {"start": 147.67, "end": 148.23, "word": " لدينا", "probability": 0.9300130208333334}, {"start": 148.23, "end": 148.57, "word": " أي", "probability": 0.830078125}, {"start": 148.57, "end": 149.07, "word": " عمل", "probability": 0.959228515625}, {"start": 149.07, "end": 149.37, "word": " يبدأ", "probability": 0.8898111979166666}, {"start": 149.37, "end": 150.13, "word": " بداية", "probability": 0.6528116861979166}, {"start": 150.13, "end": 150.27, "word": " الانفجار", "probability": 0.91240234375}, {"start": 150.27, "end": 151.95, "word": " المجموعة", "probability": 0.54803466796875}, {"start": 151.95, "end": 152.29, "word": " التي", "probability": 0.8916015625}, {"start": 152.29, "end": 153.35, "word": " بدأت", "probability": 0.8946940104166666}, {"start": 153.35, "end": 153.85, "word": " في", "probability": 0.364501953125}, {"start": 153.85, "end": 155.25, "word": " أو", "probability": 0.384521484375}, {"start": 155.25, "end": 155.57, "word": " في", "probability": 0.28076171875}, {"start": 155.57, "end": 156.29, "word": " عملية", "probability": 0.6692708333333334}, {"start": 156.29, "end": 156.65, "word": " الانفجار", "probability": 0.74482421875}, {"start": 156.65, "end": 156.95, "word": " في", "probability": 0.837890625}, {"start": 156.95, "end": 157.15, "word": " 2", "probability": 0.88525390625}, {"start": 157.15, "end": 157.61, "word": " فبراير", "probability": 0.9576416015625}, {"start": 157.61, "end": 158.19, "word": " 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"probability": 0.388641357421875}, {"start": 659.85, "end": 660.59, "word": " Conversion", "probability": 0.6458740234375}, {"start": 660.59, "end": 661.31, "word": " Costs", "probability": 0.623779296875}, {"start": 661.31, "end": 662.21, "word": " لذلك", "probability": 0.7144368489583334}, {"start": 662.21, "end": 662.41, "word": " لم", "probability": 0.299072265625}, {"start": 662.41, "end": 662.65, "word": " نستطيع", "probability": 0.7591552734375}, {"start": 662.65, "end": 663.81, "word": " أن", "probability": 0.394287109375}, {"start": 663.81, "end": 664.95, "word": " نعتقد", "probability": 0.5977376302083334}, {"start": 664.95, "end": 665.63, "word": " أن", "probability": 0.71826171875}, {"start": 665.63, "end": 666.45, "word": " 400", "probability": 0.46728515625}, {"start": 666.45, "end": 666.93, "word": " المجموعات", "probability": 0.511962890625}, {"start": 666.93, "end": 667.75, "word": " متشابهة", "probability": 0.51630859375}, {"start": 667.75, "end": 668.19, "word": " انها", "probability": 0.395050048828125}, {"start": 668.19, "end": 668.53, "word": " ليست", "probability": 0.779052734375}, {"start": 668.53, "end": 669.05, "word": " متشابهة", "probability": 0.94873046875}, {"start": 669.05, "end": 669.87, "word": " 175", "probability": 0.75146484375}, {"start": 669.87, "end": 670.27, "word": " متشابهة", "probability": 0.65478515625}, {"start": 670.27, "end": 670.83, "word": " انتهت", "probability": 0.4860026041666667}, {"start": 670.83, "end": 672.27, "word": " 225", "probability": 0.6307373046875}, {"start": 672.27, "end": 672.45, "word": " متشابهة", "probability": 0.796435546875}, {"start": 672.45, "end": 672.63, "word": " لم", "probability": 0.2149658203125}, {"start": 672.63, "end": 673.39, "word": " تنتهي", "probability": 0.7850341796875}, {"start": 673.39, "end": 673.87, "word": " بعد", "probability": 0.58935546875}, {"start": 673.87, "end": 675.11, "word": " ذلك", "probability": 0.6864013671875}, {"start": 675.11, "end": 676.17, "word": " لذلك", "probability": 0.6636555989583334}, {"start": 676.17, "end": 676.87, "word": " لكي", "probability": 0.677978515625}], "temperature": 1.0}, {"id": 28, "seek": 70592, "start": 679.28, "end": 705.92, "text": "لتكون قادرًا على استخدام هذه الطريقة التسريحية لتقوم بتقسيم الأسعار بمجموعة عامة نحتاج إلى استخدام مقارنة عامة إما لتغيير 175 إلى نفس المقارنة بمجموعة عامة ك225 أو عكس ذلك تغيير 225 إلى مقارنة عامة بمجموعة عامة", "tokens": [1211, 2655, 30544, 12174, 18513, 2288, 14111, 995, 15844, 44713, 9778, 3215, 10943, 29538, 41950, 16572, 28671, 16712, 3794, 16572, 5016, 10632, 5296, 2655, 4587, 20498, 39894, 4587, 3794, 32640, 16247, 3794, 3615, 9640, 4724, 2304, 7435, 2304, 45367, 3660, 6225, 10943, 3660, 8717, 33753, 26108, 30731, 44713, 9778, 3215, 10943, 3714, 4587, 9640, 1863, 3660, 6225, 10943, 3660, 11933, 15042, 5296, 2655, 17082, 1829, 13546, 41165, 30731, 8717, 36178, 9673, 4587, 9640, 1863, 3660, 4724, 2304, 7435, 2304, 2407, 27884, 6225, 10943, 3660, 9122, 17, 6074, 34051, 6225, 4117, 3794, 29910, 23275, 6055, 17082, 1829, 13546, 5853, 20, 30731, 3714, 4587, 9640, 1863, 3660, 6225, 10943, 3660, 4724, 2304, 7435, 2304, 2407, 27884, 6225, 10943, 3660], "avg_logprob": -0.6197033898305084, "compression_ratio": 2.065934065934066, "no_speech_prob": 2.384185791015625e-07, "words": [{"start": 679.28, "end": 679.7, "word": "لتكون", "probability": 0.349609375}, {"start": 679.7, "end": 680.46, "word": " قادرًا", "probability": 0.734375}, {"start": 680.46, "end": 680.94, "word": " على", "probability": 0.81103515625}, {"start": 680.94, "end": 681.24, "word": " استخدام", "probability": 0.892822265625}, {"start": 681.24, "end": 681.54, "word": " هذه", "probability": 0.3251953125}, {"start": 681.54, "end": 681.64, "word": " الطريقة", "probability": 0.6481119791666666}, {"start": 681.64, "end": 682.08, "word": " التسريحية", "probability": 0.467822265625}, {"start": 682.08, "end": 682.9, "word": " لتقوم", "probability": 0.427764892578125}, {"start": 682.9, "end": 682.98, "word": " بتقسيم", "probability": 0.591400146484375}, {"start": 682.98, "end": 683.5, "word": " الأسعار", "probability": 0.466888427734375}, {"start": 683.5, "end": 684.26, "word": " بمجموعة", "probability": 0.5186360677083334}, {"start": 684.26, "end": 684.52, "word": " عامة", "probability": 0.4860026041666667}, {"start": 684.52, "end": 685.46, "word": " نحتاج", "probability": 0.5989176432291666}, {"start": 685.46, "end": 685.82, "word": " إلى", "probability": 0.151123046875}, {"start": 685.82, "end": 687.62, "word": " استخدام", "probability": 0.935302734375}, {"start": 687.62, "end": 688.56, "word": " مقارنة", "probability": 0.5466796875}, {"start": 688.56, "end": 688.58, "word": " عامة", "probability": 0.7138264973958334}, {"start": 688.58, "end": 690.22, "word": " إما", "probability": 0.5478515625}, {"start": 690.22, "end": 691.64, "word": " لتغيير", "probability": 0.743408203125}, {"start": 691.64, "end": 692.76, "word": " 175", "probability": 0.333740234375}, {"start": 692.76, "end": 693.96, "word": " إلى", "probability": 0.2489013671875}, {"start": 693.96, "end": 695.46, "word": " نفس", "probability": 0.82373046875}, {"start": 695.46, "end": 696.08, "word": " المقارنة", "probability": 0.608837890625}, {"start": 696.08, "end": 696.66, "word": " بمجموعة", "probability": 0.511566162109375}, {"start": 696.66, "end": 696.78, "word": " عامة", "probability": 0.7874348958333334}, {"start": 696.78, "end": 698.1, "word": " ك225", "probability": 0.5732421875}, {"start": 698.1, "end": 699.46, "word": " أو", "probability": 0.80810546875}, {"start": 699.46, "end": 699.78, "word": " عكس", "probability": 0.4624837239583333}, {"start": 699.78, "end": 700.3, "word": " ذلك", "probability": 0.5919189453125}, {"start": 700.3, "end": 701.16, "word": " تغيير", "probability": 0.7615966796875}, {"start": 701.16, "end": 702.68, "word": " 225", "probability": 0.884521484375}, {"start": 702.68, "end": 703.38, "word": " إلى", "probability": 0.77392578125}, {"start": 703.38, "end": 704.96, "word": " مقارنة", "probability": 0.84326171875}, {"start": 704.96, "end": 705.58, "word": " عامة", "probability": 0.9599609375}, {"start": 705.58, "end": 705.78, "word": " بمجموعة", "probability": 0.7798360188802084}, {"start": 705.78, "end": 705.92, "word": " عامة", "probability": 0.9778645833333334}], "temperature": 1.0}, {"id": 29, "seek": 73266, "start": 708.92, "end": 732.66, "text": "لذلك الآن يجب أن نطبق مقارنة عامة، يجب أن نقوم بأي نوع من التخطيط لكي يجعل هذه الأجهزة تكون متشابهة، تكون متشابهة بالمقارنة، لكي نستخدم طريقة التسريب بدون أي مشكلة", "tokens": [1211, 8848, 23275, 6024, 48506, 7251, 7435, 3555, 14739, 8717, 9566, 3555, 4587, 3714, 4587, 9640, 1863, 3660, 6225, 10943, 3660, 12399, 7251, 7435, 3555, 14739, 8717, 4587, 20498, 4724, 10721, 1829, 8717, 45367, 9154, 16712, 9778, 9566, 1829, 9566, 5296, 4117, 1829, 7251, 7435, 30241, 29538, 16247, 7435, 3224, 11622, 3660, 6055, 30544, 44650, 8592, 16758, 3224, 3660, 12399, 6055, 30544, 44650, 8592, 16758, 3224, 3660, 20666, 2304, 4587, 9640, 1863, 3660, 12399, 5296, 4117, 1829, 8717, 14851, 9778, 40448, 23032, 16572, 28671, 16712, 3794, 16572, 3555, 47525, 11536, 36632, 37893, 28820, 3660], "avg_logprob": -0.5759868195182398, "compression_ratio": 1.822085889570552, "no_speech_prob": 0.0, "words": [{"start": 708.92, "end": 709.42, "word": "لذلك", "probability": 0.6390380859375}, {"start": 709.42, "end": 709.84, "word": " الآن", "probability": 0.58966064453125}, {"start": 709.84, "end": 710.9, "word": " يجب", "probability": 0.6861979166666666}, {"start": 710.9, "end": 711.06, "word": " أن", "probability": 0.496826171875}, {"start": 711.06, "end": 712.84, "word": " نطبق", "probability": 0.734161376953125}, {"start": 712.84, "end": 714.5, "word": " مقارنة", "probability": 0.5704833984375}, {"start": 714.5, "end": 714.68, "word": " عامة،", "probability": 0.54681396484375}, {"start": 714.68, "end": 715.62, "word": " يجب", "probability": 0.9471028645833334}, {"start": 715.62, "end": 715.82, "word": 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السنة السابقة لكي .. او هذه الدروس كانت مجردها لكي تكمل هذه .. هذه .. او هذه المجلدات اللي بدأت في السنوات السابقة أو السنوات السابقة", "tokens": [6027, 39184, 5853, 20, 13672, 1829, 47525, 10721, 2655, 8978, 21136, 16758, 4587, 34051, 8978, 21136, 1863, 3660, 21136, 16758, 28671, 5296, 4117, 1829, 4386, 1975, 2407, 29538, 32748, 32887, 3794, 25961, 2655, 3714, 7435, 2288, 3215, 11296, 5296, 4117, 1829, 6055, 24793, 1211, 29538, 4386, 29538, 4386, 1975, 2407, 29538, 9673, 7435, 1211, 3215, 9307, 13672, 1829, 47525, 10721, 2655, 8978, 21136, 1863, 2407, 9307, 21136, 16758, 28671, 34051, 21136, 1863, 2407, 9307, 21136, 16758, 28671], "avg_logprob": -0.4374999946508652, "compression_ratio": 2.1470588235294117, "no_speech_prob": 5.960464477539063e-08, "words": [{"start": 2189.04, "end": 2189.28, "word": "الـ", "probability": 0.59716796875}, {"start": 2189.28, "end": 2190.76, "word": " 225", "probability": 0.850341796875}, {"start": 2190.76, "end": 2190.98, "word": " اللي", "probability": 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الـ 5-4 و الـ weighted average، بالطبع الـ 5-4 لا يزال مقبول باعتبار المصادر العامة، لذلك نحن لدينا الـ first in و first out و نحن لدينا الـ weighted average method", "tokens": [2304, 2304, 2655, 31377, 12399, 2423, 39184, 1025, 12, 19, 4032, 2423, 39184, 32807, 4274, 12399, 20666, 9566, 3555, 3615, 2423, 39184, 1025, 12, 19, 20193, 7251, 11622, 6027, 3714, 4587, 3555, 12610, 4724, 995, 34268, 3555, 9640, 9673, 9381, 18513, 2288, 18863, 10943, 3660, 12399, 5296, 8848, 23275, 8717, 5016, 1863, 5296, 16254, 8315, 2423, 39184, 700, 294, 4032, 700, 484, 4032, 8717, 5016, 1863, 5296, 16254, 8315, 2423, 39184, 32807, 4274, 3170], "avg_logprob": -0.6604166571299235, "compression_ratio": 1.5974842767295598, "no_speech_prob": 5.960464477539063e-08, "words": [{"start": 2332.2200000000003, "end": 2332.78, "word": "ممتاز،", "probability": 0.51033935546875}, {"start": 2332.78, "end": 2333.1, "word": " الـ", "probability": 0.439697265625}, {"start": 2333.1, "end": 2333.38, "word": " 5", 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0.66546630859375}, {"start": 2680.06, "end": 2680.42, "word": " ،", "probability": 0.10272216796875}, {"start": 2680.42, "end": 2680.94, "word": " وسأراك", "probability": 0.8126220703125}, {"start": 2680.94, "end": 2681.34, "word": " المرة", "probability": 0.54595947265625}, {"start": 2681.34, "end": 2681.4, "word": " التالية", "probability": 0.7328287760416666}], "temperature": 1.0}], "language": "ar", "language_probability": 1.0, "duration": 2682.8335, "duration_after_vad": 2586.4962499999915} \ No newline at end of file diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/Qo-nVHZjwZs_raw.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/Qo-nVHZjwZs_raw.srt new file mode 100644 index 0000000000000000000000000000000000000000..5e6a7f3f612f2cb777f4fe9811e572de0c0c264d --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/Qo-nVHZjwZs_raw.srt @@ -0,0 +1,2580 @@ +1 +00:00:21,480 --> 00:00:26,320 +مرحبًا بكم جميعًا ومرحبًا بنا للمعرفة الثانية لـ + +2 +00:00:26,320 --> 00:00:29,440 +Process Coasting بالطبع بدأنا حدثنا في Process + +3 +00:00:29,440 --> 00:00:36,300 +Coasting في القصة 17 بمناقشة أو اختلاف بين اتنين + +4 +00:00:36,300 --> 00:00:40,140 +أسلوبين، أولًا هو System Job Coasting والثانية + +5 +00:00:40,140 --> 00:00:45,320 +Process Coasting ثم بدأنا حدثنا ومناقشتناأو + +6 +00:00:45,320 --> 00:00:50,020 +التفاصيل بداخل نظام process costing نفسه بالطبع + +7 +00:00:50,020 --> 00:00:54,700 +قلنا أننا سنتحدث عن تطبيق نظام process costing + +8 +00:00:54,700 --> 00:01:00,640 +باستخدام ثلاث مصادر أو باستخدام مثال أو إصدار + +9 +00:01:00,640 --> 00:01:03,960 +يحتوي على ثلاث مصادر المصادر الأولى أو المصادر + +10 +00:01:03,960 --> 00:01:09,820 +الأولىوهو أنه لا يوجد بداية و لا نهائية لتحضير و + +11 +00:01:09,820 --> 00:01:12,180 +بالطبع لا بداية أو نهائية لتحضير العمل و البرنامج + +12 +00:01:12,180 --> 00:01:16,940 +و كانت فقط ستكون لديها أشياء مفهومة أو مفهومة و + +13 +00:01:16,940 --> 00:01:20,940 +تحضير أشياء و بالطبع قلنا بالنسبة للسيناريو أو + +14 +00:01:20,940 --> 00:01:24,450 +بالنسبة للقضيةالاستخدام من البرنامج البرنامجية + +15 +00:01:24,450 --> 00:01:28,990 +بسيط جدًا نحن فقط نقل أو نستخدم طريقة تقسيم + +16 +00:01:28,990 --> 00:01:31,450 +باستخدام البرنامج البرنامجية البرنامجية البرنامجية + +17 +00:01:31,450 --> 00:01:33,310 +البرنامجية البرنامجية البرنامجية البرنامجية + +18 +00:01:33,310 --> 00:01:34,990 +البرنامجية البرنامجية البرنامجية البرنامجية + +19 +00:01:34,990 --> 00:01:35,230 +البرنامجية البرنامجية البرنامجية البرنامجية + +20 +00:01:35,230 --> 00:01:36,270 +البرنامجية البرنامجية البرنامجية البرنامجية + +21 +00:01:36,270 --> 00:01:36,530 +البرنامجية البرنامجية البرنامجية البرنامجية + +22 +00:01:36,530 --> 00:01:40,710 +البرنامجية البرنامجية البرنامجية البرنامجية + +23 +00:01:40,710 --> 00:01:48,470 +البرنامجعن حالة رقم 2 بالطبع الثاني حالة رقم 2 لن + +24 +00:01:48,470 --> 00:01:51,910 +تكون لديها اي بداية انفصارية ولكنها ستكون لديها + +25 +00:01:51,910 --> 00:01:56,110 +بعض الشركة او بعض المقدمات لإنهاء عملية العمل و + +26 +00:01:56,110 --> 00:02:00,890 +بالطبع في الثاني حالة رقم 2 لقد قلنا إن لدينا أي + +27 +00:02:00,890 --> 00:02:05,770 +عمل ينتهي لإنهاء العمل يحتاجون إلى تطبيق الخطوة + +28 +00:02:05,770 --> 00:02:09,990 +الخامسة الماضية التي أخذناها بالطبع باعتبار حالة + +29 +00:02:09,990 --> 00:02:15,430 +رقم 2المعلومات أو المعلومات عن هذا المثال هي مثلًا + +30 +00:02:15,430 --> 00:02:19,190 +نحن لدينا بالطبع لا تبدأ بداية الانفجار وهو في 1 + +31 +00:02:19,190 --> 00:02:24,210 +فبراير لأنه في 31 يوليو لم نكن لدينا أي عمل ينتهي، + +32 +00:02:24,210 --> 00:02:28,570 +لذلك في 2 فبراير لن نكون لدينا أو لن نكون لدينا أي + +33 +00:02:28,570 --> 00:02:35,250 +عمل يبدأ بداية الانفجار المجموعة التي بدأت في أو + +34 +00:02:35,250 --> 00:02:39,470 +في عملية الانفجار في 2 فبراير كانت 400 مجموعة + +35 +00:02:40,850 --> 00:02:46,910 +وطبعاً نكمل وننتهي 175 من 400 المجلد لذلك نحن + +36 +00:02:46,910 --> 00:02:49,210 +سنحصل على نهاية عملية عملية عملية عملية عملية + +37 +00:02:49,210 --> 00:02:50,090 +عملية عملية عملية عملية عملية عملية عملية عملية + +38 +00:02:50,090 --> 00:02:51,450 +عملية عملية عملية عملية عملية عملية عملية عملية + +39 +00:02:51,450 --> 00:02:53,510 +عملية عملية عملية عملية عملية عملية عملية عملية + +40 +00:02:53,510 --> 00:02:55,450 +عملية عملية عملية عملية عملية عملية عملية عملية + +41 +00:02:55,450 --> 00:02:57,550 +عملية عملية عملية عملية عملية عملية عملية عملية + +42 +00:02:57,550 --> 00:02:59,170 +عملية عملية عملية عملية عملية عملية عملية عملية + +43 +00:02:59,170 --> 00:02:59,870 +عملية عملية عملية عملية عملية عملية عملية عملية + +44 +00:02:59,870 --> 00:03:08,090 +عملية عملية + +45 +00:03:09,060 --> 00:03:13,100 +وهذه الأشياء التي لم تنتهي منها. بالطبع أخبرنا + +46 +00:03:13,100 --> 00:03:18,080 +بأنهم أخذوا 100% من المواد الواضحة 100% من المواد + +47 +00:03:18,080 --> 00:03:21,680 +الواضحة. لماذا؟ لأنه بالنسبة للمثال أو التصميم أو + +48 +00:03:21,680 --> 00:03:27,490 +المجلس التجاربيأضاف مادة مباشرة في البداية أو في + +49 +00:03:27,490 --> 00:03:32,190 +البداية من عملية التصنيع، لذلك أي مجموعات تكون + +50 +00:03:32,190 --> 00:03:37,390 +بدأت، أي مجموعات تكون داخل هذه المؤسسة، الأول شيء + +51 +00:03:37,390 --> 00:03:42,650 +هو أنه يأخذ 100% من المادة المباشرة، لذلك 225 + +52 +00:03:42,650 --> 00:03:48,430 +مجموعات مستخدمة تماما أو يمتلكوا 100% من المادة + +53 +00:03:48,430 --> 00:03:55,600 +المباشرة التي يحتاجونهاحيث أن الـ 225 أوقفت في + +54 +00:03:55,600 --> 00:04:00,640 +مستوى الوصول لـ 60% لماذا مستوى الوصول لـ 60%؟ + +55 +00:04:00,640 --> 00:04:04,940 +لأننا قلنا إن المسافرات تم إضافة بشكل سيئ إلى + +56 +00:04:04,940 --> 00:04:10,500 +البرنامج، لذلك إذا أخذوا 60% من المسافرات أو + +57 +00:04:10,500 --> 00:04:18,740 +المسافرات هنا، هذا يعني أنهم استخدموا أوتصل إلى + +58 +00:04:18,740 --> 00:04:25,620 +نسبة تكمل 60% بالطبع هذه هي الاثنين المختلفة التي + +59 +00:04:25,620 --> 00:04:30,900 +لديناها وكما قلنا في الدراسة الأولى بأننا سنختار + +60 +00:04:30,900 --> 00:04:37,360 +البرنامج باعتبار ما يتم إضافته إلى البرنامج في + +61 +00:04:37,360 --> 00:04:41,900 +عملية التصميم، لذلك فإننا فقط يجب أن نختار باعتبار + +62 +00:04:41,900 --> 00:04:48,180 +ما يتم إضافته إلى البرنامج في عملية التصميم،أولاً + +63 +00:04:48,180 --> 00:04:52,540 +وخطوط التحويل التي تم إضافتها بشكل مرتبط على + +64 +00:04:52,540 --> 00:04:59,000 +البرنامج، هل لديك أسئلة؟ بالطبع، أعطونا أيضاً خطوط + +65 +00:04:59,000 --> 00:05:02,490 +التحويلالتي تم إضافتها في أكتر من أكتر من أكتر من + +66 +00:05:02,490 --> 00:05:04,510 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +67 +00:05:04,510 --> 00:05:05,250 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +68 +00:05:05,250 --> 00:05:06,450 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +69 +00:05:06,450 --> 00:05:06,970 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +70 +00:05:06,970 --> 00:05:09,190 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +71 +00:05:09,190 --> 00:05:12,350 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +72 +00:05:12,350 --> 00:05:27,590 +أكتر من أكتر من أكتر من أكتر + +73 +00:05:27,590 --> 00:05:29,250 +من + +74 +00:05:31,040 --> 00:05:36,920 +الجزء الوضعي ليس فقط النتائج فالجزء الوضعي لأننا + +75 +00:05:36,920 --> 00:05:43,480 +نحتاج أن نختار بين الجزء الوضعي و الجزء المناسب + +76 +00:05:44,960 --> 00:05:47,540 +يعني we need to distinguish between step number + +77 +00:05:47,540 --> 00:05:49,680 +one and step number two therefore step number one + +78 +00:05:49,680 --> 00:05:52,200 +we need to summarize the physical units step + +79 +00:05:52,200 --> 00:05:54,340 +number two we need to calculate the equivalent + +80 +00:05:54,340 --> 00:05:58,360 +units step number three we need to summarize the + +81 +00:05:58,360 --> 00:06:01,660 +course to account for step number four we need to + +82 +00:06:01,660 --> 00:06:04,480 +calculate the course per equivalent unit and step + +83 +00:06:04,480 --> 00:06:08,220 +number five we would assign the course onto the + +84 +00:06:08,220 --> 00:06:12,020 +ending working process and to or onto the finished + +85 +00:06:12,020 --> 00:06:16,040 +and completed and transferred out unitsمن مجلس + +86 +00:06:16,040 --> 00:06:21,160 +التجارب في نهاية فبراير دعونا نرى كيف هي استخدام + +87 +00:06:21,160 --> 00:06:27,800 +هذه المرحلات المختلفة كما + +88 +00:06:27,800 --> 00:06:31,540 +نستطيع أن نرى هنا بالطبع أفضل طريقة لإنهاء + +89 +00:06:31,540 --> 00:06:36,350 +المرحلات هي أن تفعلها باعتبار هذه المرحلاتيعني you + +90 +00:06:36,350 --> 00:06:39,290 +.. you will see that the tables would present us + +91 +00:06:39,290 --> 00:06:44,410 +with the steps in a summarized fashion and in .. + +92 +00:06:44,410 --> 00:06:48,930 +in an easy way that could be reminded or could be + +93 +00:06:48,930 --> 00:06:53,380 +remembered at any timeبالتالي أول خطوة، يجب أن + +94 +00:06:53,380 --> 00:06:56,600 +نجرح المجموعات الوضعية، قلنا أن أول خطوة، يجب أن + +95 +00:06:56,600 --> 00:06:57,020 +نجرح المجموعات الوضعية، يجب أن نجرح المجموعات + +96 +00:06:57,020 --> 00:06:58,340 +الوضعية، يجب أن نجرح المجموعات الوضعية، يجب أن + +97 +00:06:58,340 --> 00:06:59,100 +نجرح المجموعات الوضعية، يجب أن نجرح المجموعات + +98 +00:06:59,100 --> 00:07:01,540 +الوضعية، يجب أن نجرح المجموعات الوضعية، يجب أن + +99 +00:07:01,540 --> 00:07:04,500 +نجرح المجموعات الوضعية، يجب أن نجرح المجموعات + +100 +00:07:04,500 --> 00:07:13,000 +الوضعية، يجب أن نجرح المجموعات الوضعية، يجب أن + +101 +00:07:13,000 --> 00:07:21,440 +نجرح المجمولكن في فبراير بدأنا 400 عضلة، لذلك عدد + +102 +00:07:21,440 --> 00:07:26,620 +ال 400 عضلة هو عدد العضلة التي تعتمد عليها هذا + +103 +00:07:26,620 --> 00:07:32,200 +يجيب على السؤال أين أتيت هذه العضلة الفيزيائية؟ + +104 +00:07:32,200 --> 00:07:39,050 +أزرع من البداية و 400 كانت بدأت في هذا الوقتأي + +105 +00:07:39,050 --> 00:07:44,150 +أسئلة؟ الآن دعنا نجيب على السؤال الثاني أين ذهبت + +106 +00:07:44,150 --> 00:07:49,930 +هذه الـ 400 جزيرة؟ لذلك، أولاً من كلها، 175 تم + +107 +00:07:49,930 --> 00:07:57,590 +إكمالها وتحريرها إلى مجلس التجارب، بينما 225 مازلت + +108 +00:07:57,590 --> 00:08:01,970 +في البرنامج في مجلس التجارب في نهاية فبريطانيا، + +109 +00:08:01,970 --> 00:08:09,270 +بالطبع 225 جزيرة، بالطبعأضافة من هاتين الرقمين أو + +110 +00:08:09,270 --> 00:08:14,190 +هاتين المقالات ال 175 و 225 يجب أن يكونوا متساومين + +111 +00:08:14,190 --> 00:08:18,090 +في نفس الرقم اللي هو المجتمع لتعامل معه بالطبع + +112 +00:08:18,090 --> 00:08:21,870 +اللي هو 400 ولكن هنا هاتين المقالات متساومين + +113 +00:08:21,870 --> 00:08:26,150 +بالطبع اللي يعني أن ال 400 تم تشريحها بشكل نفسي + +114 +00:08:26,150 --> 00:08:30,830 +175 تم تشريحها و تتعامل معها و 225 تم تشريحها و + +115 +00:08:30,830 --> 00:08:35,330 +تتعامل معها بالطبعهؤلاء الرقمين يجب أن يكونوا + +116 +00:08:35,330 --> 00:08:40,450 +دائمًا مرتبطين مع بعضهم البعض لتعتمد عليهم و + +117 +00:08:40,450 --> 00:08:44,250 +لتعتمد عليهم يجب أن يكونوا دائمًا مرتبطين مع بعضهم + +118 +00:08:44,250 --> 00:08:50,350 +البعض بالطبع الآن إذا كنا نحتاج أن نعتمد على نفس + +119 +00:08:50,350 --> 00:08:54,150 +الوضع اللي كان في حالة رقم واحد نقول في حالة رقم + +120 +00:08:54,150 --> 00:08:58,390 +واحد انها طريقة عميلية بسيطة نقل عملية عملية عملية + +121 +00:08:58,390 --> 00:08:59,030 +عملية عملية عملية عملية عمليية عمليية عمليية + +122 +00:08:59,030 --> 00:08:59,390 +عمليية عمليية عمليية عمليية عمليية عمليية عمليية + +123 +00:08:59,390 --> 00:09:03,450 +عمليية عمليية عمليية عمليية عملييةإذا لم نفعل + +124 +00:09:03,450 --> 00:09:05,630 +الخطوات الخمسية الموجودة في الخطوات الخمسية + +125 +00:09:05,630 --> 00:09:05,630 +الموجودة في الخطوات الخمسية الموجودة في الخطوات + +126 +00:09:05,630 --> 00:09:08,410 +الخمسية الموجودة في الخطوات الخمسية الموجودة في + +127 +00:09:08,410 --> 00:09:10,430 +الخطوات الخمسية الموجودة في الخطوات الخمسية + +128 +00:09:10,430 --> 00:09:15,030 +الموجودة في الخطوات الخمسية الموجودة في الخطوات + +129 +00:09:15,030 --> 00:09:16,810 +الخمسية الموجودة في الخطوات الخمسية الموجودة في + +130 +00:09:16,810 --> 00:09:16,810 +الخطوات الخمسية الموجودة في الخطوات الخمسية + +131 +00:09:16,810 --> 00:09:16,810 +الموجودة في الخطوات الخمسية الموجودة في الخطوات + +132 +00:09:16,810 --> 00:09:16,810 +الخمسية الموجودة في الخطوات الخمسية الموجودة في + +133 +00:09:16,810 --> 00:09:24,550 +الخطوات الخمسية الموجودة في الخطوات + +134 +00:09:24,550 --> 00:09:25,830 +الخمسية الموج + +135 +00:09:34,510 --> 00:09:44,170 +لذلك، لكي نفهم أهمية وقيمة المجموعلين أو لماذا + +136 +00:09:44,170 --> 00:09:50,870 +نحتاج لنقلق المجموعلين، دعنا نستخدم نفس الطريقة + +137 +00:09:50,870 --> 00:09:55,790 +التسريحية التي استخدمناها في حالة رقم 1 كما يمكننا + +138 +00:09:55,790 --> 00:10:01,000 +أن نرى هنا، لدينا 400 مجموعاتاللي كانت في نهاية + +139 +00:10:01,000 --> 00:10:09,620 +البرنامج 175 كانت تتمتع و 225 لم تتمتع أو ما زالت + +140 +00:10:09,620 --> 00:10:16,700 +في المجموعة العملية لذلك سأسألك الأن هل صحيح أن + +141 +00:10:16,700 --> 00:10:25,200 +تقوم بتقسيم أسعار 50600 بالمجموعة 400؟ لا لماذا + +142 +00:10:25,200 --> 00:10:26,240 +لا؟ + +143 +00:10:30,140 --> 00:10:37,460 +ممتاز لماذا؟ لأن ال 400 عمليات ليست جميعها مشابهة + +144 +00:10:37,460 --> 00:10:45,420 +لها لدينا 175 عمليات تتمتع 100% بالنسبة للمواد + +145 +00:10:45,420 --> 00:10:54,090 +المادية والتحويل و لدينا 225 عملياتالتي تتمتع 100% + +146 +00:10:54,090 --> 00:10:58,710 +بالنسبة للمواد المباشرة ولكنها فقط 60% تتمتع + +147 +00:10:58,710 --> 00:11:03,810 +بالنسبة لـ Conversion Costs لذلك لم نستطيع أن + +148 +00:11:03,810 --> 00:11:09,050 +نعتقد أن 400 المجموعات متشابهة انها ليست متشابهة + +149 +00:11:09,050 --> 00:11:15,110 +175 متشابهة انتهت 225 متشابهة لم تنتهي بعد ذلك + +150 +00:11:15,110 --> 00:11:16,870 +لذلك لكي + +151 +00:11:19,280 --> 00:11:22,080 +لتكون قادرًا على استخدام هذه الطريقة التسريحية + +152 +00:11:22,080 --> 00:11:25,820 +لتقوم بتقسيم الأسعار بمجموعة عامة نحتاج إلى + +153 +00:11:25,820 --> 00:11:35,460 +استخدام مقارنة عامة إما لتغيير 175 إلى نفس + +154 +00:11:35,460 --> 00:11:42,680 +المقارنة بمجموعة عامة ك225 أو عكس ذلك تغيير 225 + +155 +00:11:42,680 --> 00:11:45,920 +إلى مقارنة عامة بمجموعة عامة + +156 +00:11:48,920 --> 00:11:57,220 +لذلك الآن يجب أن نطبق مقارنة عامة، يجب أن نقوم بأي + +157 +00:11:57,220 --> 00:12:06,540 +نوع من التخطيط لكي يجعل هذه الأجهزة تكون متشابهة، + +158 +00:12:06,540 --> 00:12:11,160 +تكون متشابهة بالمقارنة، لكي نستخدم طريقة التسريب + +159 +00:12:11,160 --> 00:12:16,580 +بدون أي مشكلةبالتالي يمكننا أيضًا كما قلنا تغيّر + +160 +00:12:16,580 --> 00:12:23,620 +ال 170 عمليات إلى عمليات فقط مكملة حتى 60% أو + +161 +00:12:23,620 --> 00:12:30,900 +تغيير 125 عمليات مكملة حتى 60% إلىأو 100% من + +162 +00:12:30,900 --> 00:12:34,540 +الأموال المتميزة بالطبع باعتبار اتجاراتنا او + +163 +00:12:34,540 --> 00:12:38,760 +باعتبار اتجاراتنا اتجارات اتجارات اتجارات اتجارات + +164 +00:12:38,760 --> 00:12:43,060 +اتجارات اتجارات اتجارات اتجارات اتجارات اتجارات + +165 +00:12:43,060 --> 00:12:43,500 +اتجارات اتجارات اتجارات اتجارات اتجارات اتجارات + +166 +00:12:43,500 --> 00:12:43,780 +اتجارات اتجارات اتجارات اتجارات اتجارات اتجارات + +167 +00:12:43,780 --> 00:12:43,800 +اتجارات اتجارات اتجارات اتجارات اتجارات اتجارات + +168 +00:12:43,800 --> 00:12:44,380 +اتجارات اتجارات اتجارات اتجارات اتجارات اتجارات + +169 +00:12:44,380 --> 00:12:50,880 +اتجارات اتجارات + +170 +00:12:50,880 --> 00:12:57,760 +اتيتم إنتاجها إذا قررنا أن نعمل نفس البرنامج + +171 +00:12:57,760 --> 00:13:07,520 +لإنتاج 225 جهزة لـ 60% هذا هو المفهوم عن جهزة + +172 +00:13:07,520 --> 00:13:11,500 +متساومة بالطبع، نحن نذهب لتحقيق هذا المعامل + +173 +00:13:11,500 --> 00:13:15,520 +المشترك ليس فقط لتحقيق الجهزة المتساومة لعمل + +174 +00:13:15,520 --> 00:13:19,440 +البرنامج، بل لتحقيق الجهزة المتساومة للأشياء + +175 +00:13:19,440 --> 00:13:23,130 +المنتهيةأو الـ completed and transferred out. + +176 +00:13:23,650 --> 00:13:29,630 +لذلك، سوف نقوم بتخطيط المجموعات المفروضة لـ 175 و + +177 +00:13:29,630 --> 00:13:34,670 +سوف نقوم بتخطيط المجموعات المفروضة لـ 225 لكي نحصل + +178 +00:13:34,670 --> 00:13:39,060 +على هذه المقارنة العامة، لكن دائماأيضًا، المجموعات + +179 +00:13:39,060 --> 00:13:42,920 +المناسبة لـ 175 مجموعات هي نفسها من المجموعات + +180 +00:13:42,920 --> 00:13:49,440 +الوضعية، لماذا؟ لأننا قلنا إن 175 مجموعات أخذت 100 + +181 +00:13:49,440 --> 00:13:53,280 +% من المواد الوضعية، 100% من المجموعات الوضعية، + +182 +00:13:53,280 --> 00:13:58,480 +لذلك، إذا كنا نجيب السؤال، كم مجموعات ستنتج بإدخال + +183 +00:13:58,480 --> 00:14:03,720 +نفس المجموعات التي تم إدخالها لإنتاج 175 مجموعات، + +184 +00:14:03,720 --> 00:14:11,990 +فسيكون 175.تأكد؟ لذلك أول خطوة هي تخطيط المجموعات + +185 +00:14:11,990 --> 00:14:16,350 +التقليدية للمواد المنتجة كما نستطيع أن نرى هنا في + +186 +00:14:16,350 --> 00:14:19,610 +خطوة رقم 2 يجب أن نخطيط المجموعات التقليدية أولًا + +187 +00:14:19,610 --> 00:14:23,790 +من كل شيء لأيانين مختلفة نحن سنخطيط المجموعات + +188 +00:14:23,790 --> 00:14:28,530 +التقليدية للمواد التقليديةفي الانقلاب من عمليات + +189 +00:14:28,530 --> 00:14:32,970 +الانقلاب لجميع + +190 +00:14:32,970 --> 00:14:36,590 +المجموعات التي تم تنفيذها و تم تنفيذها و تم + +191 +00:14:36,590 --> 00:14:39,110 +تنفيذها و تم تنفيذها و تم تنفيذها و تم تنفيذها و + +192 +00:14:39,110 --> 00:14:39,270 +تم تنفيذها و تم تنفيذها و تم تنفيذها و تم تنفيذها + +193 +00:14:39,270 --> 00:14:39,270 +و تم تنفيذها و تم تنفيذها و تم تنفيذها و تم + +194 +00:14:39,270 --> 00:14:39,290 +تنفيذها و تم تنفيذها و تم تنفيذها و تم تنفيذها و + +195 +00:14:39,290 --> 00:14:39,570 +تم تنفيذها و تم تنفيذها و تم تنفيذها و تم تنفيذها + +196 +00:14:39,570 --> 00:14:40,330 +و تم تنفيذها و تم تنفيذها و تم تنفيذها و تم + +197 +00:14:40,330 --> 00:14:52,650 +تنفيذها و تم تنفيذها و تم تنفيذها و تم تنفيذها و + +198 +00:14:52,650 --> 00:14:56,870 +تم تلماذا؟ لأنه على سبيل المثال كانوا يأخذوا 100% + +199 +00:14:56,870 --> 00:15:01,790 +من المواد الواضحة و 100% من قيم التحول، لذلك + +200 +00:15:01,790 --> 00:15:06,430 +التخطيط البسيط هنا هو 175 + +201 +00:15:08,730 --> 00:15:14,430 +مع 100% وهذا هو بالنسبة للمواد المباشرة ومن ثم + +202 +00:15:14,430 --> 00:15:19,910 +بالنسبة للموارد التحولية سيكون 175 مرتبط ب100% + +203 +00:15:19,910 --> 00:15:25,990 +أيضًا، لذلك سيكون 175 أحد 175 أحد + +204 +00:15:28,550 --> 00:15:33,150 +الان نحتاج لنقوم بتخطيط المجموعات المناسبة لـ 225 + +205 +00:15:33,150 --> 00:15:38,310 +المجموعات التي هي عملية إنتهاء البرنامج بالطبع لـ + +206 +00:15:38,310 --> 00:15:43,710 +225 المجموعات كما أخذنا في المثال، أخذها 100% من + +207 +00:15:43,710 --> 00:15:46,870 +المواد الواضحة، لذلك لكي نقوم بتخطيط المواد + +208 +00:15:46,870 --> 00:15:55,430 +الواضحة، سنخطط 225×100%، وهو 125 + +209 +00:15:57,920 --> 00:16:02,440 +كما يمكننا أن نرى هنا 225 لماذا؟ لأنها أخذت المواد + +210 +00:16:02,440 --> 00:16:06,660 +الواضحة التي يمكنها أن تأخذها 100% من المواد + +211 +00:16:06,660 --> 00:16:10,120 +الواضحة الآن دعونا نعتبر أسعار التحول بالطبع أسعار + +212 +00:16:10,120 --> 00:16:17,020 +التحولنحن فقط وصلنا إلى مستوى من 60%، لذلك + +213 +00:16:17,020 --> 00:16:22,380 +المقاومة هنا هي فقط 60%، لذلك يجب أن نجيب على + +214 +00:16:22,380 --> 00:16:27,160 +السؤال كم عدد المجموعات التي كانت تتم تصميمها؟ + +215 +00:16:27,160 --> 00:16:30,980 +بالطبع كانت تتم تصميمها بكامل كما تم تقليمها + +216 +00:16:30,980 --> 00:16:40,330 +وإدخالها إذا كان لدينابمجرد أن نحصل على + +217 +00:16:40,330 --> 00:16:44,770 +225 إلى 60% من مجموعات البرنامج بالطبع السؤال + +218 +00:16:44,770 --> 00:16:51,670 +سيكون بمضيف 225 إلى 60% من البرنامج بالطبع كما + +219 +00:16:51,670 --> 00:16:55,930 +نستطيع أن نرى هنا سيكون 135 مجموعات وهذا يعني + +220 +00:16:55,930 --> 00:17:05,930 +باعتبار المجموعات المناسبةproduce 135 completed + +221 +00:17:05,930 --> 00:17:11,450 +units if we incurred the same 60 percent that we + +222 +00:17:11,450 --> 00:17:16,510 +have incurred in order to produce 225 units that + +223 +00:17:16,510 --> 00:17:23,950 +were incomplete and we would produce 225 units + +224 +00:17:23,950 --> 00:17:30,820 +complete unitsإذا استخدمنا نفس الشركات أو إذا + +225 +00:17:30,820 --> 00:17:32,440 +استخدمنا نفس الشركات أو إذا استخدمنا نفس الشركات + +226 +00:17:32,440 --> 00:17:32,660 +أو إذا استخدمنا نفس الشركات أو إذا استخدمنا نفس + +227 +00:17:32,660 --> 00:17:33,180 +الشركات أو إذا استخدمنا نفس الشركات أو إذا + +228 +00:17:33,180 --> 00:17:33,960 +استخدمنا نفس الشركات أو إذا استخدمنا نفس الشركات + +229 +00:17:33,960 --> 00:17:35,520 +أو إذا استخدمنا نفس الشركات أو إذا استخدمنا نفس + +230 +00:17:35,520 --> 00:17:38,440 +الشركات أو إذا استخدمنا نفس الشركات أو إذا + +231 +00:17:38,440 --> 00:17:38,520 +استخدمنا نفس الشركات أو إذا استخدمنا نفس الشركات + +232 +00:17:38,520 --> 00:17:39,740 +أو إذا استخدمنا نفس الشركات أو إذا استخدمنا نفس + +233 +00:17:39,740 --> 00:17:43,360 +الشركات أو إذا استخدمنا نفس الشركات أو إذا + +234 +00:17:43,360 --> 00:17:48,480 +استخدمنا نفس الشركات أو إذا استخدمنا نفس الشركات + +235 +00:17:48,480 --> 00:17:52,440 +أو + +236 +00:17:52,440 --> 00:17:54,160 +إذا استخدمنا نفس + +237 +00:17:57,060 --> 00:18:00,820 +أي أسئلة؟ لذلك كما نستطيع أن نرى هنا ، فالان سيكون + +238 +00:18:00,820 --> 00:18:08,240 +لدينا هذه المقارنة المشتركة. 175 هي أجمعين مكملين + +239 +00:18:09,090 --> 00:18:17,750 +الـ 225 هم مجموعات كامة الـ 175 للمجموعات هي أيضًا + +240 +00:18:17,750 --> 00:18:23,570 +مجموعات كامة الـ 135 هي أيضًا مجموعات كامة، لذلك + +241 +00:18:23,570 --> 00:18:33,750 +مصممة المجموعات الـ 400 و310 هي عامةهم لديهم + +242 +00:18:33,750 --> 00:18:35,410 +المقارنة المشتركة لهم المقارنة المشتركة لهم + +243 +00:18:35,410 --> 00:18:38,330 +المقارنة المشتركة لهم المقارنة المشتركة لهم + +244 +00:18:38,330 --> 00:18:39,330 +المقارنة المشتركة لهم المقارنة المشتركة لهم + +245 +00:18:39,330 --> 00:18:40,050 +المقارنة المشتركة لهم المقارنة المشتركة لهم + +246 +00:18:40,050 --> 00:18:41,710 +المقارنة المشتركة لهم المقارنة المشتركة لهم + +247 +00:18:41,710 --> 00:18:42,750 +المقارنة المشتركة لهم المقارنة المشتركة لهم + +248 +00:18:42,750 --> 00:18:42,750 +المقارنة المشتركة لهم المقارنة المشتركة لهم + +249 +00:18:42,750 --> 00:18:42,750 +المقارنة المشتركة لهم المقارنة المشتركة لهم + +250 +00:18:42,750 --> 00:18:45,950 +المقارنة + +251 +00:18:45,950 --> 00:18:55,550 +المشتركة لهم المقارنة المشتركة لهم المقارن + +252 +00:18:58,550 --> 00:19:02,430 +بالطبع قلنا في المرحلة الثالثة نحتاج لنقرر المصادر + +253 +00:19:02,430 --> 00:19:06,530 +التي نحتاجها، صحيح؟ بالطبع في هذه الحالة أو في هذه + +254 +00:19:06,530 --> 00:19:10,610 +المصادرة، المصادر الوحيدة التي نحتاجها هي المصادر + +255 +00:19:10,610 --> 00:19:14,790 +التي قررناها في فبراير لأننا لسنا لدينا بداية + +256 +00:19:14,790 --> 00:19:17,930 +مصادرة إذا كان لدينا بداية مصادرة مصادرة مصادرة + +257 +00:19:17,930 --> 00:19:19,750 +مصادرة مصادرة مصادرة مصادرة مصادرة مصادرة مصادرة + +258 +00:19:19,750 --> 00:19:20,590 +مصادرة مصادرة مصادرة مصادرة مصادرة مصادرة مصادرة + +259 +00:19:20,590 --> 00:19:20,690 +مصادرة مصادرة مصادرة مصادرة مصادرة مصادرة مصادرة + +260 +00:19:20,690 --> 00:19:24,180 +مصادرة مصادرة مصادرة مصادالعمل والعمل والعمل + +261 +00:19:24,180 --> 00:19:24,720 +والعمل والعمل والعمل والعمل والعمل والعمل والعمل + +262 +00:19:24,720 --> 00:19:30,480 +والعمل والعمل والعمل والعمل والعمل والعمل + +263 +00:19:30,480 --> 00:19:36,680 +والعمل والعمل والعمل والعمل والعمل والعمل والعمل + +264 +00:19:36,680 --> 00:19:36,680 +والعمل والعمل والعمل والعمل والعمل والعمل والعمل + +265 +00:19:36,680 --> 00:19:36,680 +والعمل والعمل والعمل والعمل والعمل والعمل والعمل + +266 +00:19:36,680 --> 00:19:36,800 +والعمل والعمل والعمل والعمل والعمل والعمل والعمل + +267 +00:19:36,800 --> 00:19:36,800 +والعمل والعمل والعمل والعمل والعمل والعمل والعمل + +268 +00:19:36,800 --> 00:19:36,800 +والعمل والعمل والعمل والعمل والعمل والعمل والعمل + +269 +00:19:36,800 --> 00:19:36,820 +والعمل والعمل والعمل والعمل والعمل والعمل والعمل + +270 +00:19:36,820 --> 00:19:37,000 +والعمل والعمل والعمل والعمل والعمل والعمل والعمل + +271 +00:19:37,000 --> 00:19:52,880 +والعمل والعمل والعم + +272 +00:19:52,940 --> 00:19:57,380 +على عدد المجلدين المتقابلينوهي المقارنة العامة، + +273 +00:19:57,380 --> 00:20:03,140 +وعن طريقنا نستخدم + +274 +00:20:03,140 --> 00:20:08,260 +عبارة عن عبارة عن عدد + +275 +00:20:08,260 --> 00:20:11,180 +المجلدين من المجلدين المستخدمين من المجلدين + +276 +00:20:11,180 --> 00:20:13,240 +المستخدمين من المجلدين المستخدمين من المجلدين + +277 +00:20:13,240 --> 00:20:16,860 +المستخدمين من المجلدين المستخدمين من المجلدين + +278 +00:20:16,860 --> 00:20:17,100 +المستخدمين من المجلدين المستخدمين من المجلدين + +279 +00:20:17,100 --> 00:20:17,880 +المستخدمين من المجلدين المستخدمين من المجلدين + +280 +00:20:17,880 --> 00:20:19,600 +المستخدمين من المجلدين المستخدمين من المجلدين + +281 +00:20:19,600 --> 00:20:20,260 +المستخدمين من المجلدين المستخدمين من المجلدين + +282 +00:20:20,260 --> 00:20:21,860 +المستخدمين من المجلدين المستخدمين من المجلدين + +283 +00:20:21,860 --> 00:20:27,690 +المستخدمين من المجلدين المIn separation of the + +284 +00:20:27,690 --> 00:20:29,690 +calculation for the direct materials + +285 +00:20:33,160 --> 00:20:35,880 +سيكون المجموعات المتسابقة لجميع مجموعات المدفعات + +286 +00:20:35,880 --> 00:20:43,680 +ومجموعات المدفعات لجميع مجموعات المدفعات ومجموعات + +287 +00:20:43,680 --> 00:20:43,680 +المدفعات لجميع مجموعات المدفعات ومجموعات المدفعات + +288 +00:20:43,680 --> 00:20:43,680 +لجميع مجموعات المدفعات ومجموعات المدفعات المتسابقة + +289 +00:20:43,680 --> 00:20:45,040 +لجميع مجموعات المدفعات ومجموعات المدفعات المتسابقة + +290 +00:20:45,040 --> 00:20:46,020 +لجميع مجموعات المدفعات المتسابقة لجميع مجموعات + +291 +00:20:46,020 --> 00:20:47,460 +المدفعات المتسابقة لجميع مجموعات المدفعات + +292 +00:20:47,460 --> 00:20:53,960 +المتسابقة لجميع + +293 +00:20:53,960 --> 00:20:55,000 +مجموعات المدفعات المتسابقة + +294 +00:21:01,360 --> 00:21:04,320 +و400 من المجموعات المتقابلة هي من المجموعات + +295 +00:21:04,320 --> 00:21:04,720 +التانية من المجموعات التانية من المجموعات التانية + +296 +00:21:04,720 --> 00:21:07,540 +من المجموعات التانية من المجموعات التانية من + +297 +00:21:07,540 --> 00:21:07,780 +المجموعات التانية من المجموعات التانية من + +298 +00:21:07,780 --> 00:21:09,200 +المجموعات التانية من المجموعات التانية من + +299 +00:21:09,200 --> 00:21:10,280 +المجموعات التانية من المجموعات التانية من + +300 +00:21:10,280 --> 00:21:11,480 +المجموعات التانية من المجموعات التانية من + +301 +00:21:11,480 --> 00:21:13,280 +المجموعات التانية من المجموعات التانية من + +302 +00:21:13,280 --> 00:21:14,940 +المجموعات التانية من المجموعات التانية من + +303 +00:21:14,940 --> 00:21:16,340 +المجموعات التانية من المجموعات التانية من + +304 +00:21:16,340 --> 00:21:18,720 +المجموعات التانية من المجموعات التانية من + +305 +00:21:18,720 --> 00:21:22,160 +المجموعات + +306 +00:21:22,160 --> 00:21:25,980 +التانية من المجموعات + +307 +00:21:25,980 --> 00:21:29,800 +التانية من المج + +308 +00:21:31,240 --> 00:21:35,300 +والـ 310 هو عدد المجموعات التقليدية في المجموعات + +309 +00:21:35,300 --> 00:21:35,400 +التقليدية في المجموعات التقليدية في المجموعات + +310 +00:21:35,400 --> 00:21:36,600 +التقليدية في المجموعات التقليدية في المجموعات + +311 +00:21:36,600 --> 00:21:38,120 +التقليدية في المجموعات التقليدية في المجموعات + +312 +00:21:38,120 --> 00:21:38,120 +التقليدية في المجموعات التقليدية في المجموعات + +313 +00:21:38,120 --> 00:21:38,280 +التقليدية في المجموعات التقليدية في المجموعات + +314 +00:21:38,280 --> 00:21:40,420 +التقليدية في المجموعات التقليدية في المجموعات + +315 +00:21:40,420 --> 00:21:42,980 +التقليدية في المجموعات التقليدية في المجموعات + +316 +00:21:42,980 --> 00:21:49,400 +التقليدية في المجموعات التقليدية في المجموعات + +317 +00:21:49,400 --> 00:21:54,480 +التقليدية في المجموعات التقليدية في المجموعات الت + +318 +00:22:00,670 --> 00:22:06,230 +هل لديك أسئلة؟ الوضع الرئيسي لـ Process Costing هو + +319 +00:22:06,230 --> 00:22:12,010 +التخطيط و الوضع الخاص بخطوط الوظيفة أو الوظيفة + +320 +00:22:12,010 --> 00:22:14,010 +التي تنتهي و الخطوط التي تنتهي و الخطوط التي تنتهي + +321 +00:22:14,010 --> 00:22:15,630 +و الخطوط التي تنتهي و الخطوط التي تنتهي و الخطوط + +322 +00:22:15,630 --> 00:22:17,630 +التي تنتهي و الخطوط التي تنتهي و الخطوط التي تنتهي + +323 +00:22:17,630 --> 00:22:18,470 +و الخطوط التي تنتهي و الخطوط التي تنتهي و الخطوط + +324 +00:22:18,470 --> 00:22:18,590 +التي تنتهي و الخطوط التي تنتهي و الخطوط التي تنتهي + +325 +00:22:18,590 --> 00:22:18,670 +و الخطوط التي تنتهي و الخطوط التي تنتهي و الخطوط + +326 +00:22:18,670 --> 00:22:24,170 +التي تنتهي و + +327 +00:22:24,170 --> 00:22:30,220 +الخطوط التي تنتهي و الخطوط التيبقية المجموعات + +328 +00:22:30,220 --> 00:22:35,200 +المناسبة و بالطبع نحن نعرف المجموعات المناسبة لكل + +329 +00:22:35,200 --> 00:22:39,400 +مجموعة و لعمل البرنامج و أيضًا للمواد المنتهية + +330 +00:22:39,400 --> 00:22:45,400 +لذلك نستطيع أن نوصي الدراسة بطريقة بسيطة بالطبع + +331 +00:22:45,400 --> 00:22:48,780 +الوصول للدراسة هنا أولًا من كل المجموعات اللي تم + +332 +00:22:48,780 --> 00:22:53,600 +تنفيذها و تدفعها نحتاج لنقوم بتخطيط الدراسة أو + +333 +00:22:53,600 --> 00:22:59,160 +نحتاج لنوصي الدراسة إلى 175 مجموعات نحتاجلكن اذا + +334 +00:22:59,160 --> 00:23:05,780 +كنا نتعرف على مستوى الواحد وسبعة وسبعة وسبعة وسبعة + +335 +00:23:05,780 --> 00:23:10,860 +وسبعة وسبعة وسبعة وسبعة وسبعة وسبعة وسبعة + +336 +00:23:18,950 --> 00:23:24,670 +مجموعة الانتقالات والانتقالات التي هي 175 انتقالات + +337 +00:23:24,670 --> 00:23:30,770 +تكلفة مجموعة الانتقالات 24500 كمواكبات مباشرة + +338 +00:23:30,770 --> 00:23:36,990 +ومواكبات تحويلالان يجب أن نقوم بتخطيط أو تخطيط + +339 +00:23:36,990 --> 00:23:41,990 +الواقع لتخطيط ورقم البرنامج الواضح ان الورقم + +340 +00:23:41,990 --> 00:23:43,510 +الواضح ان الورقم الواضح ان الورقم الواضح ان الورقم + +341 +00:23:43,510 --> 00:23:47,110 +الواضح ان الورقم الواضح ان الورقم الواضح ان الورقم + +342 +00:23:47,110 --> 00:23:47,470 +الواضح ان الورقم الواضح ان الورقم الواضح ان الورقم + +343 +00:23:47,470 --> 00:23:47,810 +الواضح ان الورقم الواضح ان الورقم الواضح ان الورقم + +344 +00:23:47,810 --> 00:23:47,810 +الواضح ان الورقم الواضح ان الورقم الواضح ان الورقم + +345 +00:23:47,810 --> 00:23:49,890 +الواضح ان الورقم الواضح ان الورقم الواضح ان الورقم + +346 +00:23:49,890 --> 00:23:55,730 +الواضح ان الورقم الورقم اللن نقوم باستخدام + +347 +00:23:55,730 --> 00:23:59,550 +الواقعات + +348 +00:23:59,550 --> 00:24:03,630 +الواقعة لأن جميع التخطيطات التي كانت موجودة في + +349 +00:24:03,630 --> 00:24:07,510 +المرحلة السابقة كانت باعتبار الواقعات الواقعة، + +350 +00:24:07,510 --> 00:24:13,370 +لذلك 225 واقعة واقعة المزيد من 80وهي للمواد + +351 +00:24:13,370 --> 00:24:18,630 +الواضحة وهذا هو قيمة المواد الواضحة و135×60 + +352 +00:24:18,630 --> 00:24:22,530 +$ وهو قيمة تغيير المواد الواضحة بالطبع ان اضافة + +353 +00:24:22,530 --> 00:24:26,490 +هاتين الرقمين يعطينا 26100 + +354 +00:24:33,180 --> 00:24:37,560 +الذين لا يزالوا في الانتجار في مجلس الوزيرات في + +355 +00:24:37,560 --> 00:24:38,660 +نهاية أكتر من أكتر من أكتر من أكتر من أكتر من أكتر + +356 +00:24:38,660 --> 00:24:40,740 +من أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +357 +00:24:40,740 --> 00:24:41,260 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +358 +00:24:41,260 --> 00:24:42,100 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +359 +00:24:42,100 --> 00:24:43,980 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +360 +00:24:43,980 --> 00:24:46,040 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +361 +00:24:46,040 --> 00:24:52,000 +أكتر من أكتر من أكتر من أ + +362 +00:25:00,080 --> 00:25:04,260 +مثلًا مثلًا برنامج رقم واحد رقم المجلدين اللي + +363 +00:25:04,260 --> 00:25:07,040 +يحتاجونه يجب أن يكون مثلًا رقم المجلدين اللي + +364 +00:25:07,040 --> 00:25:10,860 +يحتاجونه هنا رقم المجلدين اللي يحتاجونه يجب أن + +365 +00:25:10,860 --> 00:25:17,420 +يكون مثلًا رقم المجلدين اللي يحتاجونه هل لديك + +366 +00:25:17,420 --> 00:25:23,400 +أسئلة؟ لذلك هذه هي استخدام الخمس خطوات التي قمنا + +367 +00:25:23,400 --> 00:25:25,320 +بإقدامها في المقال الأخير + +368 +00:25:34,020 --> 00:25:37,000 +الان دعونا نعتبر الاختصارات الرسالية، بالطبع + +369 +00:25:37,000 --> 00:25:40,300 +الاختصارات الرسالية هي نفس الاختصارات الرسالية + +370 +00:25:40,300 --> 00:25:50,660 +التي أخذناها في بداية دراسة cost accounting 2 و + +371 +00:25:50,660 --> 00:25:54,820 +نفس الاختصارات الرسالية التي أخذناها في cost + +372 +00:25:54,820 --> 00:26:00,430 +accounting 1الفرق الوحيد بين الاختصارات الرسومية + +373 +00:26:00,430 --> 00:26:04,590 +في job costing إذا كنت تتذكر الاختصارات الرسومية + +374 +00:26:04,590 --> 00:26:09,490 +في job costing او normal costing كما أخذنا في cost + +375 +00:26:09,490 --> 00:26:12,410 +accounting 1 هم الاختصارات الرسومية الوحيدة أو + +376 +00:26:12,410 --> 00:26:16,710 +الاختصارات الرسومية الوحيدة التي سنقدمها في + +377 +00:26:16,710 --> 00:26:20,650 +process costing فالفرق الوحيد هو أن في job costing + +378 +00:26:20,650 --> 00:26:27,560 +لديناmore than one work in process account. We had + +379 +00:26:27,560 --> 00:26:30,900 +work in process for job number one, we had work in + +380 +00:26:30,900 --> 00:26:33,560 +process for job number ten, we had work in process + +381 +00:26:33,560 --> 00:26:37,280 +for job number one hundred, but here we will only + +382 +00:26:37,280 --> 00:26:42,630 +haveonly one work and process account because we + +383 +00:26:42,630 --> 00:26:45,710 +do not have different jobs or different + +384 +00:26:45,710 --> 00:26:50,050 +specifications or different products for these .. + +385 +00:26:50,050 --> 00:26:52,970 +or different specifications for these products + +386 +00:26:53,570 --> 00:26:55,830 +بالتالي، فإننا سنكون لدينا فقط واحد من الواضحين + +387 +00:26:55,830 --> 00:27:02,330 +لكل مجلس نفسه بالطبع التي نعتمد عليها بالطبع كما + +388 +00:27:02,330 --> 00:27:05,090 +نستطيع أن نرى هنا، الانتجارات اليومية هي مثلًا + +389 +00:27:05,090 --> 00:27:10,800 +الانتجارات الأولى هي انتجارة عمليةطبعا هذه المقالة + +390 +00:27:10,800 --> 00:27:15,280 +يجب أن تكون مقالتين، أولا مقالة استخدام المواد + +391 +00:27:15,280 --> 00:27:20,220 +الواضحة و ثم استخدام المواد الواضحة، لكن هذه مقالة + +392 +00:27:20,220 --> 00:27:25,020 +تكتفي بكتابة كتابة + +393 +00:27:26,460 --> 00:27:30,400 +therefore in the exam if I would ask you to + +394 +00:27:30,400 --> 00:27:34,100 +perform or to journalize a summary entry you would + +395 +00:27:34,100 --> 00:27:40,340 +journalize a similar entry as this but if I ask a + +396 +00:27:40,340 --> 00:27:45,740 +detailed journal entry therefore you need to first + +397 +00:27:45,740 --> 00:27:51,640 +of allوهي تقوم بتقرير شرح المادة المبادرة ومن ثم + +398 +00:27:51,640 --> 00:27:55,780 +تقرير استخدام هذه المادة المبادرة بالطبع كما + +399 +00:27:55,780 --> 00:27:58,640 +يمكننا أن نرى هنا عملية البرنامج سيكون مدفع وسيكون + +400 +00:27:58,640 --> 00:28:03,020 +محكمة الواقع المستقبلي بقيمة 32000 دولار وهي قيمة + +401 +00:28:03,020 --> 00:28:06,900 +المادة المبادرة التي تم استخدامها في أكتر من أكتر + +402 +00:28:06,900 --> 00:28:07,480 +من أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +403 +00:28:07,480 --> 00:28:08,220 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +404 +00:28:08,220 --> 00:28:09,220 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +405 +00:28:09,220 --> 00:28:13,090 +أكتر من أكترالثاني هو التعرف على مجموعات التجارب + +406 +00:28:13,090 --> 00:28:17,630 +أو المجموعات التي كانت مقررة للعمل الواضح للعمل + +407 +00:28:17,630 --> 00:28:20,950 +الواضح والمجموعات التي لم تكن مقررتها للعمل الواضح + +408 +00:28:20,950 --> 00:28:23,050 +للعمل الواضح للعمل الواضح للعمل الواضح للعمل + +409 +00:28:23,050 --> 00:28:23,350 +الواضح للعمل الواضح للعمل الواضح للعمل الواضح + +410 +00:28:23,350 --> 00:28:23,370 +للعمل الواضح للعمل الواضح للعمل الواضح للعمل + +411 +00:28:23,370 --> 00:28:23,370 +الواضح للعمل الواضح للعمل الواضح للعمل الواضح + +412 +00:28:23,370 --> 00:28:23,390 +للعمل الواضح للعمل الواضح للعمل الواضح للعمل + +413 +00:28:23,390 --> 00:28:27,550 +الواضح للعمل الواضح للعمل الواضح للعمل الواضح + +414 +00:28:27,550 --> 00:28:34,030 +للعمل الواضح للوطبعا موقعات مختلفة ستكون مدعومة + +415 +00:28:34,030 --> 00:28:39,870 +أيضا هذه مقالة تسجيل لأن المقالات المختلفة هنا أو + +416 +00:28:39,870 --> 00:28:45,410 +كما أخذنا في cost accounting one هذه المقالة + +417 +00:28:45,410 --> 00:28:51,890 +التسجيلية هي مقالة مختلفة أولا نحتاج لإنكار أسعار + +418 +00:28:51,890 --> 00:28:55,530 +السعر نحتاج لإنكار الأسعار المختلفة إذا كانت تسجيل + +419 +00:28:56,130 --> 00:29:00,950 +أو إذا كانت عمليات أو إذا كانت مديرية أو مدير + +420 +00:29:00,950 --> 00:29:06,450 +الدعم بالطبع بالطبع هنا إذا كنا نتحدث عن عملية + +421 +00:29:06,450 --> 00:29:10,510 +عملية عملية عملية عملية عملية عملية عملية عملية + +422 +00:29:10,510 --> 00:29:10,910 +عملية عملية عملية عملية عملية عملية عملية عملية + +423 +00:29:10,910 --> 00:29:10,910 +عملية عملية عملية عملية عملية عملية عملية عملية + +424 +00:29:10,910 --> 00:29:10,910 +عملية عملية عملية عملية عملية عملية عملية عملية + +425 +00:29:10,910 --> 00:29:11,150 +عملية عملية عملية عملية عملية عملية عملية عملية + +426 +00:29:11,150 --> 00:29:11,150 +عملية عملية عملية عملية عملية عملية عملية عملية + +427 +00:29:11,150 --> 00:29:12,590 +عملية عملية عملية عملية عملية عملية عملية عملية + +428 +00:29:12,590 --> 00:29:20,610 +عملية عملية عملية + +429 +00:29:20,610 --> 00:29:26,570 +عولذلك جميع هذه الوصفات ستكون مقرره بمقالات مختلفه + +430 +00:29:26,570 --> 00:29:32,230 +ومن ثم هذه المقالات و هذه الوصفات ستغلق في مجلس + +431 +00:29:32,230 --> 00:29:40,110 +العمل أو سيغلق في مجلس العمل اكتشاف اكتشاف + +432 +00:29:40,110 --> 00:29:43,410 +اكتشاف اكتشاف اكتشاف اكتشاف اكتشاف اكتشاف اكتشاف + +433 +00:29:43,410 --> 00:29:43,610 +اكتشاف اكتشاف اكتشاف اكتشاف اكتشاف اكتشاف اكتشاف + +434 +00:29:43,610 --> 00:29:43,910 +اكتشاف اكتشاف اكتشاف اكتشاف اكتشف اكتشف اكتشف + +435 +00:29:43,910 --> 00:29:47,090 +اكتشف اكتشف اكتشف اكتشف اكتشف اكتشف اكتشف اكتش + +436 +00:29:50,820 --> 00:29:57,360 +بالطبع باعتبارنا الـ 175 أجهزة لازم تتسلق للشركات + +437 +00:29:57,360 --> 00:30:03,420 +الخارجية ولكنها ستتسلق من مجلس التجارب لمجلس + +438 +00:30:03,420 --> 00:30:08,100 +التجارب التجاربية لتجارب التجارب التجاربية لتجارب + +439 +00:30:08,100 --> 00:30:11,460 +التجارب التجاربية لتجارب التجارب التجاربية لتجارب + +440 +00:30:11,460 --> 00:30:13,760 +التجارب التجاربية لتجارب التجارب التجاربية لتجارب + +441 +00:30:13,760 --> 00:30:20,430 +الـوانتقل هذه الدراسات من مجلد التجارة للمجلد + +442 +00:30:20,430 --> 00:30:22,850 +التجارة للمجلد التجارة للمجلد التجارة للمجلد + +443 +00:30:22,850 --> 00:30:24,330 +التجارة للمجلد التجارة للمجلد التجارة للمجلد + +444 +00:30:24,330 --> 00:30:25,170 +التجارة للمجلد التجارة للمجلد التجارة للمجلد + +445 +00:30:25,170 --> 00:30:27,570 +التجارة للمجلد التجارة للمجلد التجارة للمجلد + +446 +00:30:27,570 --> 00:30:27,570 +التجارة للمجلد التجارة للمجلد التجارة للمجلد + +447 +00:30:27,570 --> 00:30:27,630 +التجارة للمجلد التجارة للمجلد التجارة للمجلد + +448 +00:30:27,630 --> 00:30:34,410 +التجارة للمجلد التجارة للمجلد التجارة + +449 +00:30:34,410 --> 00:30:42,930 +للمجلد التجارة للمجلد + +450 +00:30:42,930 --> 00:30:47,210 +التجبالطبع كما يمكننا أن نرى هنا هذا هو مرحلة + +451 +00:30:47,210 --> 00:30:53,070 +الهواتف بالطبع هذه هي تصريحة أو إلustration + +452 +00:30:53,070 --> 00:30:56,330 +باعتبار المقالات الجورنالية التي قمنا بإقدامها + +453 +00:30:56,330 --> 00:31:02,650 +عليك أن تعتبرها كمقالات + +454 +00:31:02,650 --> 00:31:10,860 +الجورنالية الآن دعنا نعتبرالأخر حالة اللي هي حالة + +455 +00:31:10,860 --> 00:31:17,320 +أكتر مضغوطة من جميع الثلاث حالات بالطبع كما قلنا + +456 +00:31:17,320 --> 00:31:22,800 +حالة رقم ثلاثة ستكونبداية عملية عملية عملية عملية + +457 +00:31:22,800 --> 00:31:23,800 +عملية عملية عملية عملية عملية عملية عملية عملية + +458 +00:31:23,800 --> 00:31:26,880 +عملية + +459 +00:31:26,880 --> 00:31:28,800 +عملية عملية عملية عملية عملية عملية عملية عملية + +460 +00:31:28,800 --> 00:31:32,160 +عملية عملية عملية عملية عملية عملية عملية عملية + +461 +00:31:32,160 --> 00:31:32,420 +عملية عملية عملية عملية عملية عملية عملية عملية + +462 +00:31:32,420 --> 00:31:35,480 +عملية عملية عملية عملية عملية عملية عملية عملية + +463 +00:31:35,480 --> 00:31:36,480 +عملية عملية عملية عملية عملية عملية عملية عملية + +464 +00:31:36,480 --> 00:31:36,480 +عملية عملية عملية عملية عملية عملية عملية عملية + +465 +00:31:36,480 --> 00:31:36,500 +عملية عملية عملية عملية عملية عملية عملية عملية + +466 +00:31:36,500 --> 00:31:44,540 +عملية عملية عملية عملية عمل + +467 +00:31:46,860 --> 00:31:51,620 +الفرق الوحيد بين حالة رقم 2 وحالة رقم 3 هو إقدام + +468 +00:31:51,620 --> 00:31:53,600 +بداية عملية عملية عملية عملية عملية عملية عملية + +469 +00:31:53,600 --> 00:31:54,100 +عملية عملية عملية عملية عملية عملية عملية عملية + +470 +00:31:54,100 --> 00:31:55,120 +عملية عملية عملية عملية عملية عملية عملية عملية + +471 +00:31:55,120 --> 00:31:57,160 +عملية عملية عملية عملية عملية عملية عملية عملية + +472 +00:31:57,160 --> 00:31:57,520 +عملية عملية عملية عملية عملية عملية عملية عملية + +473 +00:31:57,520 --> 00:31:57,900 +عملية عملية عملية عملية عملية عملية عملية عملية + +474 +00:31:57,900 --> 00:31:58,240 +عملية عملية عملية عملية عملية عملية عملية عملية + +475 +00:31:58,240 --> 00:32:03,620 +عملية عملية عملية عملية عملية عملية عملية عملية + +476 +00:32:03,620 --> 00:32:13,120 +عملية + +477 +00:32:13,120 --> 00:32:19,480 +عولذلك هذا الـ 225 مليار دولار سيكون البداية للعمل + +478 +00:32:19,480 --> 00:32:24,640 +و البرنامج في مارس. هذا هو الوصفة كما نستطيع أن + +479 +00:32:24,640 --> 00:32:28,240 +نرى هنا أو هذا هو البيانات. باعتبار حالة رقم 3 + +480 +00:32:28,240 --> 00:32:31,380 +سيكون لدينا بداية العمل و البرنامج في البرنامج + +481 +00:32:31,380 --> 00:32:37,740 +بقدرة 225 مليار دولار و بالطبع باعتبار + +482 +00:32:41,280 --> 00:32:46,700 +مثلًا قالوا أن مدرسة الوصول للعمل في البداية هي + +483 +00:32:46,700 --> 00:32:52,400 +100% و 60% من أين حصلنا على هذا؟ من حالة رقم 2، من + +484 +00:32:52,400 --> 00:32:59,340 +الماضي، من المعلومات التي تم جمعها في شهر فبراير + +485 +00:33:01,010 --> 00:33:06,050 +لذلك هذه المعلومات ليست معلومات جديدة، الآن مستقبل + +486 +00:33:06,050 --> 00:33:12,130 +الـ 225 هو 18000 للمواد المباشرة و 8100 لمساعدة + +487 +00:33:12,130 --> 00:33:17,270 +التحول و 26100 كمساعدة عامة، من أين أتت هذه + +488 +00:33:17,270 --> 00:33:18,770 +المعاملات أو المعاملات؟ + +489 +00:33:21,320 --> 00:33:30,380 +من مقالتنا أو من خطوة رقم 5 في نهاية شهر فبراير + +490 +00:33:30,380 --> 00:33:36,260 +كما يمكننا أن نرى هنا في + +491 +00:33:36,260 --> 00:33:42,080 +خطوة رقم 5، قلنا بأن الـ 225 مجلد كان لديه قيمة + +492 +00:33:42,080 --> 00:33:50,450 +عامة 26100 يعني 18000 و8100 أعتقدالقيم التي + +493 +00:33:50,450 --> 00:33:55,570 +تستخدمها أو التي ستستخدمها في حالة رقم ثلاثة كانت + +494 +00:33:55,570 --> 00:34:01,750 +تأتي من حالة رقم اثنان كإنهاء العمل في البرنامج. + +495 +00:34:03,490 --> 00:34:10,810 +بالطبع، باعتبار مثلنا، قالوا بأن يبدأ 275 جهد خلال + +496 +00:34:10,810 --> 00:34:18,700 +مارس.لذلك لدينا 225 اللي بدأت في فبراير و275 اللي + +497 +00:34:18,700 --> 00:34:24,640 +بدأت في مارس بالطبع قالوا أن المجموعات اللي تم + +498 +00:34:24,640 --> 00:34:32,380 +تنفيذها في مارس كانت 400 مجموعات لذلك 225 plus 275 + +499 +00:34:32,380 --> 00:34:38,330 +يكون 500-400 التي تم تنفيذها وإخراجها يعني أننا + +500 +00:34:38,330 --> 00:34:40,150 +لدينا أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +501 +00:34:40,150 --> 00:34:40,950 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +502 +00:34:40,950 --> 00:34:41,550 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +503 +00:34:41,550 --> 00:34:45,590 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +504 +00:34:45,590 --> 00:34:46,290 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +505 +00:34:46,290 --> 00:34:46,850 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +506 +00:34:46,850 --> 00:34:54,630 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +507 +00:34:54,630 --> 00:34:54,630 +أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد أحد + +508 +00:34:54,630 --> 00:35:01,790 +أحد أحد أحد أحد أحد أحد + +509 +00:35:01,790 --> 00:35:09,910 +أأو دعنا نقول أنها كانت تدفع 100% من المواد + +510 +00:35:09,910 --> 00:35:14,530 +الواضحة، لماذا؟ لأننا قلنا إن المواد الواضحة تم + +511 +00:35:14,530 --> 00:35:21,110 +إضافتها في البداية من البرنامج، لذلك أي جزء أو أي + +512 +00:35:21,110 --> 00:35:28,670 +جزء كان بدأت بداخل البرنامج، أول شيء يتم إضافته هو + +513 +00:35:28,670 --> 00:35:33,470 +المواد الواضحةولذلك، عملية إنتهاء الـ 100 لديها + +514 +00:35:33,470 --> 00:35:39,170 +100% من المواد المباشرة بينما لديها فقط 50% من + +515 +00:35:39,170 --> 00:35:42,770 +المواد التحولية، وهذا يعني أن المواد الـ 100 لديها + +516 +00:35:42,770 --> 00:35:52,030 +نسبة تنفيذ أو انتهت في نهاية مارس في نسبة تنفيذ 50 + +517 +00:35:52,030 --> 00:35:56,980 +% بالطبع، الواقعات التي تم تحريرهامقارنة ما بين + +518 +00:35:56,980 --> 00:36:05,360 +مارس 19800 و 16380 مقارنة مع مجموعة 36180 + +519 +00:36:08,500 --> 00:36:15,800 +اعتبروا أن هذه الجبهات ليست فقط الجبهات التي تم + +520 +00:36:15,800 --> 00:36:20,660 +تحريرها لتصنع + +521 +00:36:20,660 --> 00:36:29,280 +الـ 275 التي بدأت في هذه السنة ولكن أيضًا لتكملالـ + +522 +00:36:29,280 --> 00:36:37,640 +225 اللي بدأت في السابق أو في السنة السابقة لكي .. + +523 +00:36:37,640 --> 00:36:42,460 +او هذه الدروس كانت مجردها لكي تكمل هذه .. هذه .. + +524 +00:36:42,460 --> 00:36:47,000 +او هذه المجلدات اللي بدأت في السنوات السابقة أو + +525 +00:36:47,000 --> 00:36:52,210 +السنوات السابقةبالتالي، المساعدات التي تم إضافتها + +526 +00:36:52,210 --> 00:37:00,070 +في مارس ستكمل عملية البداية وستبدأ عملية التصنيف + +527 +00:37:00,070 --> 00:37:10,270 +على الـ 275 بالطبع، هذه المشكلة أو هذه المعلومات + +528 +00:37:10,270 --> 00:37:15,670 +الجديدة لديها بداية الانفجار يحتاج إلى أن تكون + +529 +00:37:15,670 --> 00:37:17,110 +تعتبر بطريقة مختلفة + +530 +00:37:22,640 --> 00:37:28,360 +بالتالي، يجب أن نجيب على السؤال التالي، هل سيكون + +531 +00:37:28,360 --> 00:37:33,800 +البداية الانفجارية أو سيكون البداية الانفجارية + +532 +00:37:33,800 --> 00:37:41,600 +تنتهي أولا و بعدها ستبدأ الصناعة على الـ 275؟أو + +533 +00:37:41,600 --> 00:37:50,760 +الصناعة و الوصول لـ 275 و 225 ستكون في نفس الوقت + +534 +00:37:50,760 --> 00:37:55,660 +السؤال + +535 +00:37:55,660 --> 00:38:03,820 +هنا يجب أن نقرر أولاً + +536 +00:38:03,820 --> 00:38:07,240 +في مارس تكمل + +537 +00:38:09,670 --> 00:38:17,050 +بداية الروحانية التي بدأت ولم تنتهي في السنة + +538 +00:38:17,050 --> 00:38:25,160 +السابقة أو هل كانتأننا سنبدأ عملية التصنيف على الـ + +539 +00:38:25,160 --> 00:38:31,540 +225 في نفس الوقت لـ 275. بالطبع، يمكن أن يكون + +540 +00:38:31,540 --> 00:38:36,760 +السيناريو الأول أو السيناريو الثاني. لذلك، يجب أن + +541 +00:38:36,760 --> 00:38:42,000 +نستخدم طريقة تجارب التحقيق. بالطبع، كما أخذت في + +542 +00:38:42,000 --> 00:38:45,780 +الواقعات التحقيقية أيضًا، هناك طرق تجارب التحقيق + +543 +00:38:45,780 --> 00:38:49,480 +مختلفة أو طرق تجارب التحقيق. ما هي طرق تجارب + +544 +00:38:49,480 --> 00:38:54,740 +التحقيق؟ممتاز، الـ 5-4 و الـ weighted average، + +545 +00:38:54,740 --> 00:38:59,600 +بالطبع الـ 5-4 لا يزال مقبول باعتبار المصادر + +546 +00:38:59,600 --> 00:39:05,680 +العامة، لذلك نحن لدينا الـ first in و first out و + +547 +00:39:05,680 --> 00:39:10,620 +نحن لدينا الـ weighted average methodالأن، لكي + +548 +00:39:10,620 --> 00:39:14,380 +نستخدم و نستخدم و نستخدم و نستخدم و نستخدم و + +549 +00:39:14,380 --> 00:39:14,740 +نستخدم و نستخدم و نستخدم و نستخدم و نستخدم و + +550 +00:39:14,740 --> 00:39:14,780 +نستخدم و نستخدم و نستخدم و نستخدم و نستخدم و + +551 +00:39:14,780 --> 00:39:16,740 +نستخدم و نستختم و نستختم و نستختم و نستختم و + +552 +00:39:16,740 --> 00:39:20,440 +نستختم و نستختم و نستختم و نستختم و نستختم و + +553 +00:39:20,440 --> 00:39:21,540 +نستختم و نستختم و نستختم و نستختم و نستختم و + +554 +00:39:21,540 --> 00:39:22,480 +نستختم و نستختم و نستختم و نستختم و نستختم و + +555 +00:39:22,480 --> 00:39:26,960 +نستختم و نستختم و نستختم و نستختم و نستختم و + +556 +00:39:26,960 --> 00:39:34,980 +نستختم و نستختم و نستختم و + +557 +00:39:34,980 --> 00:39:41,270 +نستخهو طبعاً طبعاً طبعاً طبعاً طبعا طبعا طبعا طبعا + +558 +00:39:41,270 --> 00:39:46,510 +طبعا طبعا طبعا طبعا طبعا طبعا طبعا طبعا طبعا طبعا + +559 +00:39:46,510 --> 00:39:49,870 +طبعا طبعا طبعا طبعا طبعا طبعا طبعا طبعا طبعا طبعا + +560 +00:39:49,870 --> 00:39:53,750 +طبعا طبعا طبعا + +561 +00:40:04,870 --> 00:40:09,050 +ولكن على الجانب الآخر، إذا اعتقدنا أننا نستخدم أو + +562 +00:40:09,050 --> 00:40:12,510 +نحتاج إلى استخدام الأول والأول خارج ، فهذا يعني + +563 +00:40:12,510 --> 00:40:16,090 +أننا سنكمل + +564 +00:40:16,090 --> 00:40:23,710 +أولا و أخيرا الـ 225 و ثم نبدأ الـ 275. إذا كان + +565 +00:40:23,710 --> 00:40:24,390 +هذا الحال + +566 +00:40:28,020 --> 00:40:33,800 +ذلك يعني أن ال 225 مجلد سيكونوا جميعا قرروا أن + +567 +00:40:33,800 --> 00:40:34,580 +يكونوا قرروا أن يكونوا قرروا أن يكونوا قرروا أن + +568 +00:40:34,580 --> 00:40:36,180 +يكونوا قرروا أن يكونوا قرروا أن يكونوا قرروا أن + +569 +00:40:36,180 --> 00:40:39,120 +يكونوا قرروا أن يكونوا قرروا أن يكونوا قرروا أن + +570 +00:40:39,120 --> 00:40:40,820 +يكونوا قرروا أن يكونوا قرروا أن يكونوا قرروا أن + +571 +00:40:40,820 --> 00:40:41,280 +يكونوا قرروا أن يكونوا قرروا أن يكونوا قرروا أن + +572 +00:40:41,280 --> 00:40:41,360 +يكونوا قرروا أن يكونوا قرروا أن يكونوا قرروا أن + +573 +00:40:41,360 --> 00:40:41,360 +يكونوا قرروا أن يكونوا قرروا أن يكونوا قرروا أن + +574 +00:40:41,360 --> 00:40:42,380 +يكونوا قرروا أن يكونوا قرروا أن يكونوا قرروا أن + +575 +00:40:42,380 --> 00:40:46,480 +يكونوا قرروا + +576 +00:40:48,670 --> 00:40:56,110 +ممتاز لأن أول شيء سنفعله هو إكمال هذه المجموعات + +577 +00:40:56,110 --> 00:40:58,850 +إذا كنا نكمل هذه المجموعات و بالطبع كما نستطيع أن + +578 +00:40:58,850 --> 00:41:02,210 +نرى هنا لدينا 400 مجموعات تم إكمالها و إتفاقها، + +579 +00:41:02,210 --> 00:41:08,650 +لذلك من 400 سنحصل على 225 مجموعات كمجموعة تدخلت + +580 +00:41:08,650 --> 00:41:16,900 +التي تم إكمالهاوالتالة من الـ 400 ستكون من الـ 275 + +581 +00:41:16,900 --> 00:41:22,380 +التي بدأت بداخل الشهر، وهذا يعني أن كل عملية + +582 +00:41:22,380 --> 00:41:27,780 +الإنتهاء ستكون من المجلدات التي بدأت بداخل هذا + +583 +00:41:27,780 --> 00:41:31,880 +الشهر، هذا باعتبار طريقة FIFO، ولكن باعتبار عدد + +584 +00:41:31,880 --> 00:41:38,650 +المساعدة، لسنا لدينا هذه التعاملاتلأننا سنعتبر أن + +585 +00:41:38,650 --> 00:41:44,930 +هناك مزيج في البرنامج، هذا يعني أن الـ225 تم + +586 +00:41:44,930 --> 00:41:51,030 +إنتهاءها في نفس الوقت التي بدأت الـ275 بالبرنامج + +587 +00:41:51,330 --> 00:41:56,370 +بالتالي سوف نستخدم هذه الطريقة التسريحية، لذلك في + +588 +00:41:56,370 --> 00:41:59,950 +أي حالة تكون لدينا بداية تسريح، أولاً من كل شيء + +589 +00:41:59,950 --> 00:42:03,610 +يجب أن نختار أو نختار ما هي الطريقة التسريحية + +590 +00:42:03,610 --> 00:42:08,490 +التسريحية، هل نستخدم التسريح الموضوع أو هل نستخدم + +591 +00:42:08,490 --> 00:42:13,110 +أو يجب أن نستخدم الطريقة أولاً و أولاً؟ الآن سوف + +592 +00:42:13,110 --> 00:42:16,490 +نستخدم الطريقة التسريحية التسريحية الأولى هي + +593 +00:42:19,370 --> 00:42:24,110 +الطريقة العامة العامة العامة العامة العامة العامة + +594 +00:42:24,110 --> 00:42:26,890 +العامة العامة العامة العامة العامة العامة العامة + +595 +00:42:26,890 --> 00:42:27,370 +العامة العامة العامة العامة العامة العامة العامة + +596 +00:42:27,370 --> 00:42:27,670 +العامة العامة العامة العامة العامة العامة العامة + +597 +00:42:27,670 --> 00:42:28,550 +العامة العامة العامة العامة العامة العامة العامة + +598 +00:42:28,550 --> 00:42:30,030 +العامة العامة العامة العامة العامة العامة العامة + +599 +00:42:30,030 --> 00:42:30,030 +العامة العامة العامة العامة العامة العامة العامة + +600 +00:42:30,030 --> 00:42:30,050 +العامة العامة العامة العامة العامة العامة العامة + +601 +00:42:30,050 --> 00:42:30,870 +العامة العامة العامة العامة العامة العامة العامة + +602 +00:42:30,870 --> 00:42:30,930 +العامة العامة العامة العامة العامة العامة العامة + +603 +00:42:30,930 --> 00:42:37,690 +العامة العامة العامة العامة العوهو إذا كانوا + +604 +00:42:37,690 --> 00:42:41,490 +مجلدين مجرد + +605 +00:42:41,490 --> 00:42:47,250 +مجلد مجلد مجلد مجلد مجلد مجلد مجلد مجلد مجلد مجلد + +606 +00:42:47,250 --> 00:42:50,870 +مجلد مجلد مجلد مجلد مجلد مجلد مجلد مجلد مجلد + +607 +00:42:50,870 --> 00:42:52,590 +مجلد + +608 +00:42:54,870 --> 00:43:01,190 +و بعد ذلك نقل هذا الهجوم الواقعي اللي هو الهجوم + +609 +00:43:01,190 --> 00:43:03,630 +اللي هو الهجوم اللي هو الهجوم اللي هو الهجوم اللي + +610 +00:43:03,630 --> 00:43:05,490 +هو الهجوم اللي هو الهجوم اللي هو الهجوم اللي هو + +611 +00:43:05,490 --> 00:43:05,490 +الهجوم اللي هو الهجوم اللي هو الهجوم اللي هو + +612 +00:43:05,490 --> 00:43:05,490 +الهجوم اللي هو الهجوم اللي هو الهجوم اللي هو + +613 +00:43:05,490 --> 00:43:06,570 +الهجوم اللي هو الهجوم اللي هو الهجوم اللي هو + +614 +00:43:06,570 --> 00:43:08,250 +الهجوم اللي هو الهجوم اللي هو الهجوم اللي هو + +615 +00:43:08,250 --> 00:43:08,990 +الهجوم اللي هو الهجوم اللي هو الهجوم اللي هو + +616 +00:43:08,990 --> 00:43:11,090 +الهجوم اللي هو الهجوم اللي هو الهجوم اللي هو + +617 +00:43:11,090 --> 00:43:14,190 +الهجوم اللي هو الهجوم اللي هو الهجوم اللي هو + +618 +00:43:14,190 --> 00:43:17,370 +الهجوم + +619 +00:43:17,370 --> 00:43:18,990 +اللي هو ال + +620 +00:43:23,240 --> 00:43:27,740 +أو طريقة التجارب التسجيلية التي يتم تجاربها. لذلك + +621 +00:43:27,740 --> 00:43:30,760 +كما يمكننا أن نرى هنا تخطيط المدرسة على مجموعة + +622 +00:43:30,760 --> 00:43:34,600 +متساومة لكل عمل تم تجاربها على مجموعة متساومة لكل + +623 +00:43:34,600 --> 00:43:35,760 +عمل تم تجاربها على مجموعة متساومة لكل عمل تم + +624 +00:43:35,760 --> 00:43:35,760 +تجاربها على مجموعة متساومة لكل عمل تم تجاربها على + +625 +00:43:35,760 --> 00:43:40,160 +مجموعة متساومة لكل عمل تم تجاربها على مجموعة + +626 +00:43:40,160 --> 00:43:43,060 +متساومة لكل عمل تم تجاربها على مجموعة متساومة لكل + +627 +00:43:43,060 --> 00:43:46,260 +عمل تم تجاربها على مجموعة متساومة لكل عمل تم + +628 +00:43:46,260 --> 00:43:51,130 +تجاربها على مجموعة متساوملذلك الانتجار أو الانتجار + +629 +00:43:51,130 --> 00:43:55,470 +الكام لهذه .. أو ل .. ل .. ل .. ل .. ل .. ل .. ل + +630 +00:43:55,470 --> 00:43:56,250 +.. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل + +631 +00:43:56,250 --> 00:43:56,910 +.. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل + +632 +00:43:56,910 --> 00:43:58,690 +.. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل + +633 +00:43:58,690 --> 00:43:59,830 +.. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل + +634 +00:43:59,830 --> 00:44:00,470 +.. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل + +635 +00:44:00,470 --> 00:44:01,290 +.. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل + +636 +00:44:01,290 --> 00:44:01,370 +.. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل + +637 +00:44:01,370 --> 00:44:01,410 +.. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل + +638 +00:44:01,410 --> 00:44:02,070 +.. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل .. ل + +639 +00:44:02,070 --> 00:44:10,070 +.. ل .. ل .. ل .. + +640 +00:44:10,070 --> 00:44:17,620 +ل .. ل ..عن طريق المدرسة والمدرسة أيضًا ، سنعتبر + +641 +00:44:17,620 --> 00:44:21,900 +المدرسات المجتمعية إذا كانت هذه المدرسات مدرستة في + +642 +00:44:21,900 --> 00:44:26,780 +السنة السابقة أو مدرستة في هذه السنة أو في السنة + +643 +00:44:26,780 --> 00:44:33,980 +الحالية بالطبع بذلك ، لقد وصلنا إلى نهاية هذه + +644 +00:44:33,980 --> 00:44:38,760 +الدراسة ، سنستمر بذلك إن شاء الله في الدراسة + +645 +00:44:38,760 --> 00:44:41,400 +التالية شكرا للمشاهدة ، وسأراك المرة التالية + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/TMT_b_aaRLE_postprocess.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/TMT_b_aaRLE_postprocess.srt new file mode 100644 index 0000000000000000000000000000000000000000..a1f06db6386b5057440ab335102283c317550ff8 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/TMT_b_aaRLE_postprocess.srt @@ -0,0 +1,2308 @@ +1 +00:00:21,460 --> 00:00:27,940 +سابقًا في الدراسة السابقة بدأنا حدثنا مع موضوع مهم + +2 +00:00:27,940 --> 00:00:33,060 +يسمى Variance Analysis و قبل أن نبدأ مع هذا + +3 +00:00:33,060 --> 00:00:40,140 +الموضوع نقدم بعض النصيحات التي تحتاج إلى تفكيرها و + +4 +00:00:40,140 --> 00:00:45,670 +تحتاج إلى فهمهاأو لتفهم ماذا يعني بـ Variance + +5 +00:00:45,670 --> 00:00:50,830 +Analysis؟ و بالطبع بدأنا حدثنا بإقدام مصطلح Budget + +6 +00:00:50,830 --> 00:00:56,390 +و ماذا يعني بـ Budget؟ ماذا هي مهمتها Budget؟ و + +7 +00:00:56,390 --> 00:01:01,170 +ماذا هي المرحلات المختلفة في أي عملية Budget؟و بعد + +8 +00:01:01,170 --> 00:01:06,430 +ذلك بدأنا حدثنا مع تسمعنا Variance Analysis و + +9 +00:01:06,430 --> 00:01:09,810 +قررنا ما يعنيه Variance و قررنا أننا لا نستطيع أن + +10 +00:01:09,810 --> 00:01:13,230 +نقوم بتخطيط أو تخطيط أي Variance بدون أن نكون + +11 +00:01:13,230 --> 00:01:16,970 +لدينا مبلغ، لذلك يجب أن نكون لدينا مبلغ لكي نكون + +12 +00:01:16,970 --> 00:01:20,390 +.. أو لكي نقوم بتخطيط Variance و قررنا أن Variance + +13 +00:01:20,390 --> 00:01:28,240 +هي الفرق بين الواقعي والمبلغand then we started + +14 +00:01:28,240 --> 00:01:34,160 +with our example of web company of course the time + +15 +00:01:34,160 --> 00:01:37,080 +wasn't enough the last time to complete this + +16 +00:01:37,080 --> 00:01:40,820 +example today we are going to complete the web + +17 +00:01:40,820 --> 00:01:43,780 +company example of course web company as we said + +18 +00:01:43,780 --> 00:01:50,280 +the last time it produces jacketsبالطبع هذه الشركة + +19 +00:01:50,280 --> 00:01:56,820 +فقط تنقل قيمة الصناعة، بطبع هذه الاسمحة فقط تجعل + +20 +00:01:56,820 --> 00:02:00,960 +هذا المثال أكثر بسيطًا لنا لكي نفهم ما يعنيه + +21 +00:02:00,960 --> 00:02:07,260 +تفاصيل الواريانس، لذلك هذه هي اسمحة سنرحل هذه + +22 +00:02:07,260 --> 00:02:13,320 +الاسمحات عندما نتعامل مع بعض المشكلات في نهاية هذا + +23 +00:02:13,320 --> 00:02:18,330 +الحلقةبالطبع فإنها فقط تجعل تجارب التصنيع تتجارب + +24 +00:02:18,330 --> 00:02:19,490 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +25 +00:02:19,490 --> 00:02:22,070 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +26 +00:02:22,070 --> 00:02:22,130 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +27 +00:02:22,130 --> 00:02:22,290 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +28 +00:02:22,290 --> 00:02:24,430 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +29 +00:02:24,430 --> 00:02:32,510 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +30 +00:02:32,510 --> 00:02:44,130 +تجارب ت + +31 +00:02:44,170 --> 00:02:48,930 +سيتسلط في أكتر من عام 2011 وهذه التقريرة تعني أننا + +32 +00:02:48,930 --> 00:02:53,190 +لن نكون لدينا أي بدأ أو انتهاء العمل في البرنامج، + +33 +00:02:53,190 --> 00:02:56,930 +نحن لن نكون لدينا أي بداية أو انتهاء عمليات + +34 +00:02:56,930 --> 00:03:00,990 +الهدايا ولسنا لن نكون لدينا أي بداية أو انتهاء + +35 +00:03:00,990 --> 00:03:07,070 +عمليات المادة العامة، لذلك هذه التقريرة ستجعل هذا + +36 +00:03:07,070 --> 00:03:15,850 +المثال أكثر أو ستجعله أسهل لنا أن نفهمهو بعد ذلك + +37 +00:03:15,850 --> 00:03:23,930 +بالنسبة للمثال نفسه أيضًا، المثال يوضح أن شركة + +38 +00:03:23,930 --> 00:03:28,090 +الإنترنت أو شركة الإنترنت لديها أسعار مختلفة تتبع، + +39 +00:03:28,090 --> 00:03:32,950 +لديها أسعار مادية مدعومة بقدرة 60 دولار في جاكت، + +40 +00:03:32,950 --> 00:03:38,550 +لديها أسعار عمل مدعومة بقدرة 16 دولار في جاكت + +41 +00:03:38,900 --> 00:03:43,540 +والسعر المصادر المستقبلي بقيمة أكتر من 12 دولار + +42 +00:03:43,540 --> 00:03:48,580 +على جاكت، لذلك بقيمة 88 دولار على جاكت بقيمة + +43 +00:03:48,580 --> 00:03:56,030 +مستقبليةو بالطبع قمنا بإيقافها هنا لأخر مرة، دعنا + +44 +00:03:56,030 --> 00:04:02,230 +نكمل مع شركة الويب، بالطبع المثال أيضًا يشير إلى + +45 +00:04:02,230 --> 00:04:04,430 +أن عدد المجتمعات التي تعمل فيها عمليات مباركة + +46 +00:04:04,430 --> 00:04:07,090 +عمليات مباركة عمليات مباركة عمليات مباركة عمليات + +47 +00:04:07,090 --> 00:04:08,050 +مباركة عمليات مباركة عمليات مباركة عمليات مباركة + +48 +00:04:08,050 --> 00:04:09,810 +عمليات مباركة عمليات مباركة عمليات مباركة عمليات + +49 +00:04:09,810 --> 00:04:13,770 +مباركة عمليات مباركة عمليات مباركة عمليات مباركة + +50 +00:04:13,770 --> 00:04:17,870 +عمليات مباركة عمليات + +51 +00:04:17,870 --> 00:04:21,420 +مباركة عمليات مليس عملية عملية عملية عملية عملية + +52 +00:04:21,420 --> 00:04:22,160 +عملية عملية عملية عملية عملية عملية عملية عملية + +53 +00:04:22,160 --> 00:04:23,560 +عملية عملية عملية عملية عملية عملية عملية عملية + +54 +00:04:23,560 --> 00:04:29,320 +عملية عملية عملية عملية عملية عملية عملية عملية + +55 +00:04:29,320 --> 00:04:31,740 +عملية عملية عملية عملية عملية عملية عملية عملية + +56 +00:04:31,740 --> 00:04:38,140 +عملية عملية عملية عملية عملية عملية عملية عملية + +57 +00:04:38,140 --> 00:04:38,220 +عملية عملية عملية عملية عملية عملية عملية عملية + +58 +00:04:38,220 --> 00:04:49,380 +عملية عملية عملية عملية + +59 +00:04:49,380 --> 00:04:54,290 +عهنا تشير إلى أن المستقبل المعلق فقط من 0 إلى + +60 +00:04:54,290 --> 00:05:02,190 +12000، هذا يعني أن هذا المستقبل لم يظهر فقط، + +61 +00:05:02,190 --> 00:05:09,960 +ممتاز، ممتاز، لذلك العلاقة بينالخطوط وخطوط السيارة + +62 +00:05:09,960 --> 00:05:14,460 +فقط موجودة أو مستخدمة فقط داخل هذه المنطقة + +63 +00:05:14,460 --> 00:05:17,340 +المعلقه، خارج هذه المنطقة المعلقه، يمكن أن يكون + +64 +00:05:17,340 --> 00:05:21,960 +هناك اختلافات في أسعار الثانوية والأسعار + +65 +00:05:21,960 --> 00:05:25,960 +المستخدمة، بالطبع أيضًا، أيضًا، الأمثلة أيضًا تشير + +66 +00:05:25,960 --> 00:05:29,740 +إلى أن المعلقات ومعلومات الحقيقية لـ 4 أبريل 2011 + +67 +00:05:29,740 --> 00:05:35,460 +هي مثلًامقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +68 +00:05:35,460 --> 00:05:39,960 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +69 +00:05:39,960 --> 00:05:49,300 +مقارنة + +70 +00:05:49,610 --> 00:05:57,210 +بقدرة التصميم والتسجيل لأننا قلنا باعتبارنا أن نفس + +71 +00:05:57,210 --> 00:06:00,610 +المجموعات التي تم تصميمها سيتم تسجيلها، لذلك بقدرة + +72 +00:06:00,610 --> 00:06:05,170 +التصميم والتسجيل في عدد المجموعات بالطبع هي 12000 + +73 +00:06:05,170 --> 00:06:12,210 +جاكتين بينما بقدرة التصميم والتسجيل كانت 10,000 + +74 +00:06:12,210 --> 00:06:19,740 +جاكتين، الآن كما ترىنحن لدينا المعلومات أو لدينا + +75 +00:06:19,740 --> 00:06:26,260 +المعلومات عن الواقعي و عن الواقعي لذلك نستطيع الآن + +76 +00:06:26,260 --> 00:06:30,960 +تقارير الاثنين تقارير المقالات الواقعية و تقارير + +77 +00:06:30,960 --> 00:06:35,720 +المقالات الحقيقية و من هذا التقارير نستطيع تخطيط + +78 +00:06:35,720 --> 00:06:45,220 +مختلفتنا دعونا نرى كيف سنقدر تقاريرنا لكن قبل ذلك + +79 +00:06:46,010 --> 00:06:52,090 +بتحدث عن هذا الانتجار من الانتجارات يجب أن نعتبر + +80 +00:06:52,090 --> 00:06:59,990 +أن انتجار الانتجار مصممة في مستوى مختلف يبدأ من + +81 +00:06:59,990 --> 00:07:07,350 +مستوى 0 ثم + +82 +00:07:07,350 --> 00:07:16,680 +مستوى 1 ثم مستوى 2و تنتهي في المرحلة الثالثة + +83 +00:07:16,680 --> 00:07:21,240 +بالطبع في القصة الرقم أربع نحن سنأخذ تجارب التجارب + +84 +00:07:21,240 --> 00:07:24,380 +التجاربية التجاربية التجاربية التجاربية التجاربية + +85 +00:07:24,380 --> 00:07:25,440 +التجاربية التجاربية التجاربية التجاربية التجاربية + +86 +00:07:25,440 --> 00:07:25,460 +التجاربية التجاربية التجاربية التجاربية التجاربية + +87 +00:07:25,460 --> 00:07:25,760 +التجاربية التجاربية التجاربية التجاربية التجاربية + +88 +00:07:25,760 --> 00:07:26,120 +التجاربية التجاربية التجاربية التجاربية التجاربية + +89 +00:07:26,120 --> 00:07:27,960 +التجاربية التجاربية التجاربية التجاربية التجاربية + +90 +00:07:27,960 --> 00:07:34,440 +التجاربية التجاربية التجاربية + +91 +00:07:34,440 --> 00:07:38,600 +التجاربية + +92 +00:07:38,600 --> 00:07:42,820 +التجاربية التجارب + +93 +00:07:45,360 --> 00:07:51,300 +of details increases + +94 +00:07:51,300 --> 00:07:57,980 +this means that the level zero has the lowest + +95 +00:07:57,980 --> 00:08:04,750 +amount of detailsحيث أن مستوى 3 يحتوي على أكتر عدد + +96 +00:08:04,750 --> 00:08:08,450 +من التفاصيل وطبعا مستوى 1 يحتوي على أكتر عدد من + +97 +00:08:08,450 --> 00:08:11,650 +التفاصيل من مستوى 0 مستوى 2 يحتوي على أكتر عدد من + +98 +00:08:11,650 --> 00:08:15,270 +التفاصيل من مستوى 1 و2 ومستوى 3 طبعا كما قلنا + +99 +00:08:15,270 --> 00:08:21,130 +يحتوي على أكتر عدد من التفاصيل لذلك الآن دعنا نعود + +100 +00:08:21,130 --> 00:08:29,870 +إلى مثلنا ونرى كيف سنقدم المعلومات كيف سنقدم + +101 +00:08:30,870 --> 00:08:34,990 +التحديات التجارية كما يمكننا أن نرى هنا هناك قسم + +102 +00:08:34,990 --> 00:08:41,710 +لتحديات حقيقية وقسم أخر لتحديات الميزانية وبالطبع + +103 +00:08:41,710 --> 00:08:49,530 +الفرق بين القسم الأول والثالث قسم هي التحديات كما + +104 +00:08:49,530 --> 00:08:54,240 +يمكننا أن نرى هنا لذلكوكان لدينا ميزة من الميزات + +105 +00:08:54,240 --> 00:08:56,880 +الحقيقية من الميزة من الميزة من الميزة من الميزة + +106 +00:08:56,880 --> 00:08:56,940 +من الميزة من الميزة من الميزة من الميزة من الميزة + +107 +00:08:56,940 --> 00:08:57,820 +من الميزة من الميزة من الميزة من الميزة من الميزة + +108 +00:08:57,820 --> 00:09:08,140 +من الميزة من الميزة من الميزة من الميزة + +109 +00:09:08,860 --> 00:09:12,940 +of course now the expenses or the costs, we start + +110 +00:09:12,940 --> 00:09:15,180 +with the variable cost of course, direct + +111 +00:09:15,180 --> 00:09:18,780 +materials, the actual number or the actual amount + +112 +00:09:18,780 --> 00:09:22,200 +is 621600 + +113 +00:09:22,200 --> 00:09:25,440 +while as according to the budget it is 720, + +114 +00:09:26,220 --> 00:09:27,980 +therefore there is a difference by the amount of + +115 +00:09:27,980 --> 00:09:35,090 +98400العمل المصطلح الوطني الواقعي هو 198 مليون + +116 +00:09:35,090 --> 00:09:39,370 +دولار بينما بالنسبة للمجلد فهو فقط 192 مليون دولار + +117 +00:09:39,370 --> 00:09:41,550 +فهو فقط 192 مليون دولار بينما بالنسبة للمجلد فهو + +118 +00:09:41,550 --> 00:09:42,590 +192 مليون دولار بينما بالنسبة للمجلد فهو 192 مليون + +119 +00:09:42,590 --> 00:09:44,410 +دولار بينما بالنسبة للمجلد فهو 192 مليون دولار + +120 +00:09:44,410 --> 00:09:44,430 +بينما بالنسبة للمجلد فهو 192 مليون دولار بينما + +121 +00:09:44,430 --> 00:09:48,370 +بالنسبة للمجلد فهو 192 مليون دولار بينما بالنسبة + +122 +00:09:48,370 --> 00:09:52,690 +للمجلد فهو 192 مليون دولار بينما بالنسبة للمجلد + +123 +00:09:52,690 --> 00:10:00,960 +فهو 192 مليون دولار بينما بالنسبة للمثم مصادر + +124 +00:10:00,960 --> 00:10:07,700 +الميزانية المختلفة هي 130500 و 13500 + +125 +00:10:07,700 --> 00:10:13,660 +هي الميزانية المختلفةومن ثم قيمة الواقعية 285 + +126 +00:10:13,660 --> 00:10:18,720 +مليون دولار حيث أن الواجهة التي رأيناها أو كما + +127 +00:10:18,720 --> 00:10:24,780 +أعرفها الأمثلة كانت 276 ألف دولار فبالتالي بالنسبة + +128 +00:10:24,780 --> 00:10:28,900 +للدفع التجاري هنا لدينا الدفع التجاري بالنسبة + +129 +00:10:28,900 --> 00:10:33,280 +لدفعنا 108 ألف دولار حيث أن بالنسبة للواجهة + +130 +00:10:33,280 --> 00:10:39,940 +التجارية لدينا فقط دفع تجاري بقدرة 14900 دولار مع + +131 +00:10:43,020 --> 00:10:50,620 +93100 مختلفة أولاً كما نستطيع أن نرى هنا لدينا + +132 +00:10:50,620 --> 00:10:59,460 +مقالات مختلفة لدينا ال U و لدينا ال F ممتاز ال U + +133 +00:10:59,460 --> 00:11:05,720 +تعني مختلفة غير مفضلة بينما ال F تعني مختلفة مفضلة + +134 +00:11:07,080 --> 00:11:10,840 +So what do you mean by a favorable variance and + +135 +00:11:10,840 --> 00:11:16,660 +what do you mean by an unfavorable variance? What + +136 +00:11:16,660 --> 00:11:19,660 +do you think from the term itself favorable and + +137 +00:11:19,660 --> 00:11:26,360 +unfavorable? Favorable the actual more than the + +138 +00:11:26,360 --> 00:11:30,840 +budgetWe cannot say that because here we are + +139 +00:11:30,840 --> 00:11:33,280 +comparing two different things. We are comparing + +140 +00:11:33,280 --> 00:11:35,960 +revenues and we are comparing costs. So we cannot + +141 +00:11:35,960 --> 00:11:40,120 +say that the actual is greater than or the + +142 +00:11:40,120 --> 00:11:42,780 +favorable variances is because the actual is + +143 +00:11:42,780 --> 00:11:45,540 +greater than the budgeted or the budgeted is + +144 +00:11:45,540 --> 00:11:48,180 +greater than the actual. We need more details in + +145 +00:11:48,180 --> 00:11:48,860 +our definition + +146 +00:11:51,890 --> 00:11:54,770 +favorable stand for the budget is more than the + +147 +00:11:54,770 --> 00:11:59,070 +actual and in the experts of course the favorable + +148 +00:11:59,070 --> 00:12:04,470 +stand for the actual is more than the budget the + +149 +00:12:04,470 --> 00:12:11,710 +opposite the opposite in in in let us take a a + +150 +00:12:11,710 --> 00:12:14,770 +general definition of favorable and unfavorable + +151 +00:12:14,770 --> 00:12:18,470 +and then go to the details first of all + +152 +00:12:22,720 --> 00:12:31,000 +Favorable variances are variances that affect net + +153 +00:12:31,000 --> 00:12:37,240 +operating income or + +154 +00:12:37,240 --> 00:12:40,660 +affect an increase in net operating income + +155 +00:12:40,660 --> 00:12:44,060 +Therefore, + +156 +00:12:44,440 --> 00:12:48,600 +any favorable variance would increase the + +157 +00:12:48,600 --> 00:12:49,560 +operating income + +158 +00:12:53,850 --> 00:12:58,750 +مرة أخرى، الـ Favorable Variances هم الـ Variances + +159 +00:12:58,750 --> 00:13:06,870 +التي تؤثر على زيادة في + +160 +00:13:06,870 --> 00:13:11,350 +الوالدة التي تعمل فيها أو الوالدة التي تعمل + +161 +00:13:11,350 --> 00:13:11,910 +بالمجموعة التي تعمل بالمجموعة التي تعمل بالمجموعة + +162 +00:13:11,910 --> 00:13:15,110 +التي تعمل بالمجموعة التي تعمل بالمجموعة التي تعمل + +163 +00:13:15,110 --> 00:13:16,610 +بالمجموعة التي تعمل بالمجموعة التي تعمل بالمجموعة + +164 +00:13:16,610 --> 00:13:17,290 +التي تعمل بالمجموعة التي تعمل بالمجموعة التي تعمل + +165 +00:13:17,290 --> 00:13:17,950 +التي تعمل بالمجموعة التي تعمل بالمجموعة التي تعمل + +166 +00:13:17,950 --> 00:13:21,930 +بالمجموعة التي تعمل بالمجموعة التي تعمل بالمجموعة + +167 +00:13:23,890 --> 00:13:29,430 +أدقريز او افكت ادقريز in net operating income + +168 +00:13:29,430 --> 00:13:36,970 +therefore + +169 +00:13:36,970 --> 00:13:40,790 +according + +170 +00:13:40,790 --> 00:13:47,350 +to the revenues the variance would be favorable if + +171 +00:13:47,350 --> 00:13:53,350 +the actual is more than the budgeted + +172 +00:13:56,660 --> 00:14:02,140 +إذا كانت الميزة حقيقية أكتر من الميزة المجلدية، + +173 +00:14:02,140 --> 00:14:08,040 +فالتغيير سيكون مفيد لنا لأن كما نرى إذا كانت + +174 +00:14:08,040 --> 00:14:13,400 +الميزة ستزاد من الميزة المجلدية، هذا يعني أن هذا + +175 +00:14:13,400 --> 00:14:18,400 +التغيير أو هذه التغييرة سيؤثر على زيارة الميزة + +176 +00:14:18,400 --> 00:14:25,740 +المجلدية، صحيح؟while as the opposite if the actual + +177 +00:14:25,740 --> 00:14:32,040 +revenues are less than the budgeted revenues we + +178 +00:14:32,040 --> 00:14:38,360 +would have an unfavorable varianceلأن كما نستطيع + +179 +00:14:38,360 --> 00:14:45,060 +أن نرى إذا كانت الميزة الحقيقية أقل من الميزة + +180 +00:14:45,060 --> 00:14:47,480 +المدفوعة، هذا يعني أن الميزة المدفوعة التي تعمل + +181 +00:14:47,480 --> 00:14:54,240 +بالمجموعة التجارية ستتخلص من الميزة المدفوعة + +182 +00:14:54,240 --> 00:14:57,980 +التي تعمل بالمجموعة التجاريةلذلك كما نستطيع أن نرى + +183 +00:14:57,980 --> 00:15:02,780 +هنا باعتبار الميزانيات، مجموعة الميزانيات أو + +184 +00:15:02,780 --> 00:15:08,640 +الميزانيات المجموعة كانت 1 مليون و 440 ألف دولار + +185 +00:15:08,640 --> 00:15:17,340 +بينما كانت الواقعية 1 مليون و 250 ألف دولار. هذا + +186 +00:15:17,340 --> 00:15:22,000 +يعني بالطبع الفرق بين الاتنين 190 ألف. لكن هل هذا + +187 +00:15:22,000 --> 00:15:26,120 +غير مفيد أو مفيد؟it is unfavorable why because the + +188 +00:15:26,120 --> 00:15:33,700 +actual is less than the budgeted while as for + +189 +00:15:33,700 --> 00:15:37,400 +instance for the direct materials let us take the + +190 +00:15:37,400 --> 00:15:42,840 +direct materials as an example the actual cost is + +191 +00:15:42,840 --> 00:15:45,720 +six hundred and twenty one thousand six hundred + +192 +00:15:45,720 --> 00:15:49,880 +while as the budgeted cost was seven hundred and + +193 +00:15:49,880 --> 00:15:56,510 +twenty thousandtherefore the cost here is less + +194 +00:15:56,510 --> 00:16:01,890 +than the cost here the actual cost here is less + +195 +00:16:01,890 --> 00:16:05,110 +than the budgeted cost here therefore this would + +196 +00:16:05,110 --> 00:16:09,330 +affect an increase on our net operating income + +197 +00:16:09,330 --> 00:16:12,870 +hence the favorable notation + +198 +00:16:14,990 --> 00:16:19,710 +وإذا كنا نعرفه على الطريق الآخر حوله، على سبيل + +199 +00:16:19,710 --> 00:16:24,570 +المثال، عمل مصنع مباشرة، كما نستطيع أن نرى، الرقم + +200 +00:16:24,570 --> 00:16:31,890 +الحقيقي هو 198 ألف دولار، ورقم الحقيقي 198 ألف + +201 +00:16:31,890 --> 00:16:36,200 +دولار، ورقم المدفع 192 ألف دولاربالتالي، الـ + +202 +00:16:36,200 --> 00:16:41,080 +Budgeted أقل من الـ Actual هذا يعني أن الـ Actual + +203 +00:16:41,080 --> 00:16:46,380 +أكثر من الـ Budgeted، لذلك لدينا مختلفة غير مفيدة + +204 +00:16:46,380 --> 00:16:51,120 +لماذا؟ لأن هذه المختلفة ستقوم بتقسيم عمليات عمليات + +205 +00:16:51,120 --> 00:16:51,600 +عمليات عمليات عمليات عمليات عمليات عمليات عمليات + +206 +00:16:51,600 --> 00:16:52,380 +عمليات عمليات عمليات عمليات عمليات عمليات عمليات + +207 +00:16:52,380 --> 00:16:54,780 +عمليات عمليات عمليات عمليات عمليات عمليات عمليات + +208 +00:16:54,780 --> 00:16:56,080 +عمليات عمليات عمليات عمليات عمليات عمليات عمليات + +209 +00:16:56,080 --> 00:16:56,840 +عمليات عمليات عمليات عمليات عمليات عمليات عمليات + +210 +00:16:56,840 --> 00:17:01,180 +عمليات عم + +211 +00:17:01,320 --> 00:17:05,600 +بالتالي، الـ Favorable Variances هي الـ Variances + +212 +00:17:05,600 --> 00:17:11,320 +التي تؤثر على زيادة المصادر التجارية في المصادر + +213 +00:17:11,320 --> 00:17:13,320 +التجارية في المصادر التجارية في المصادر التجارية + +214 +00:17:13,320 --> 00:17:13,700 +في المصادر التجارية في المصادر التجارية في المصادر + +215 +00:17:13,700 --> 00:17:20,440 +التجارية في المصادر التجارية في المصادر التجارية + +216 +00:17:20,440 --> 00:17:24,660 +في المصادر التجارية في المصادر التجارية في المصادر + +217 +00:17:24,660 --> 00:17:27,980 +التجارية في المصادر التجارية في المصادر التجارية + +218 +00:17:27,980 --> 00:17:32,090 +في المصادر التجارية في المصادر التجاريةهل لديك + +219 +00:17:32,090 --> 00:17:39,670 +أسئلة؟ كما نستطيع أن نرى هنا أن هذا الانتجار + +220 +00:17:39,670 --> 00:17:40,930 +التقليدي أو الانتجار المستوى واحد + +221 +00:17:43,600 --> 00:17:49,420 +قام بإعطائنا الاختلافات المختلفة لكل إضافة من + +222 +00:17:49,420 --> 00:17:52,900 +الميزانيات وميزانيات في مصطلح الإيقاع كما نستطيع + +223 +00:17:52,900 --> 00:17:56,280 +أن نرى هنا هذا هو مصطلح الإيقاع ميزانيات أقل + +224 +00:17:56,280 --> 00:17:58,960 +ميزانيات ميزانية مستخدم مستخدم مستخدم مستخدم + +225 +00:17:58,960 --> 00:18:04,540 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +226 +00:18:04,540 --> 00:18:04,560 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +227 +00:18:04,560 --> 00:18:05,340 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +228 +00:18:05,340 --> 00:18:07,740 +مستخدم مست + +229 +00:18:10,220 --> 00:18:16,780 +مقارنة كل أشياء من خلال مصطلح الدولة لكي تحصل على + +230 +00:18:16,780 --> 00:18:22,000 +التغييرات و بالطبع اختار اذا كانت هذه التغييرات + +231 +00:18:22,000 --> 00:18:27,700 +غير مفاجئة او مفاجئة هذا هو عملية تجارب الاناليز + +232 +00:18:27,700 --> 00:18:29,260 +الواحدة + +233 +00:18:33,560 --> 00:18:36,880 +عندما يظهر عملية عملية عملية عملية عملية عملية + +234 +00:18:36,880 --> 00:18:37,700 +عملية عملية عملية عملية عملية عملية عملية عملية + +235 +00:18:37,700 --> 00:18:39,920 +عملية عملية عملية عملية عملية عملية عملية عملية + +236 +00:18:39,920 --> 00:18:42,540 +عملية عملية عملية عملية عملية عملية عملية عملية + +237 +00:18:42,540 --> 00:18:42,660 +عملية عملية عملية عملية عملية عملية عملية عملية + +238 +00:18:42,660 --> 00:18:42,800 +عملية عملية عملية عملية عملية عملية عملية عملية + +239 +00:18:42,800 --> 00:18:43,800 +عملية عملية عملية عملية عملية عملية عملية عملية + +240 +00:18:43,800 --> 00:18:53,230 +عملية عملية عأو مؤسسة أسعار في مؤسسة أو مؤسسة + +241 +00:18:53,230 --> 00:18:59,730 +مؤسسة في مؤسسة ومؤسسك يأتي إليك ويقول أنا قمت بعمل + +242 +00:18:59,730 --> 00:19:04,710 +هذا الاناليس هذا الاناليس السهل بين مصطلح المصطلح + +243 +00:19:04,710 --> 00:19:10,110 +والمصطلح الحقيقي والمصطلح + +244 +00:19:10,110 --> 00:19:10,510 +والمصطلح والمصطلح والمصطلح والمصطلح والمصطلح + +245 +00:19:10,510 --> 00:19:10,970 +والمصطلح والمصطلح والمصطلح والمصطلح والمصطلح + +246 +00:19:10,970 --> 00:19:12,950 +والمصطلح والمصطلح والمصطلح والمصطلح والمصطلح + +247 +00:19:12,950 --> 00:19:22,130 +والمصطلح والSo you as a cost analyst or as a cost + +248 +00:19:22,130 --> 00:19:26,490 +accountant or as a management accountant I need + +249 +00:19:26,490 --> 00:19:32,330 +you to give me the causes, give me the reasons of + +250 +00:19:32,330 --> 00:19:39,060 +this varianceماذا تعتقد أنه أسباب أو أسباب هذه + +251 +00:19:39,060 --> 00:19:44,880 +التغييرات؟ 93100 تغييرات غير مناسبة لماذا لدينا + +252 +00:19:44,880 --> 00:19:47,920 +هذه التغييرات؟ بسبب ما بالضبط؟ + +253 +00:19:51,290 --> 00:19:54,610 +it could be excellent it could be that in in in + +254 +00:19:54,610 --> 00:19:58,870 +preparing our budget we didn't consider all the + +255 +00:19:58,870 --> 00:20:02,710 +conditions we didn't consider all the economic + +256 +00:20:02,710 --> 00:20:05,430 +conditions we didn't consider some of the market + +257 +00:20:05,430 --> 00:20:08,130 +conditions and so on therefore we had missing + +258 +00:20:08,130 --> 00:20:12,170 +information in predicting our future therefore we + +259 +00:20:12,170 --> 00:20:16,690 +might have some problems in predicting the future + +260 +00:20:16,690 --> 00:20:19,650 +or preparing our budget could be + +261 +00:20:23,410 --> 00:20:28,190 +between what and what excellent as we can see here + +262 +00:20:28,190 --> 00:20:34,970 +the budgeted amount is considered or was prepared + +263 +00:20:34,970 --> 00:20:40,890 +according to twelve thousand units or twelve + +264 +00:20:40,890 --> 00:20:46,920 +thousand jackets as we can see heretherefore this + +265 +00:20:46,920 --> 00:20:50,600 +revenue is according to twelve thousand jackets + +266 +00:20:50,600 --> 00:20:54,980 +these costs are according to twelve thousand + +267 +00:20:54,980 --> 00:21:01,400 +jackets while as according to the actual results + +268 +00:21:01,400 --> 00:21:06,300 +the actual number of units produced and sold was + +269 +00:21:06,300 --> 00:21:10,580 +not twelve thousand units but ten thousand units + +270 +00:21:12,900 --> 00:21:19,840 +والعامات هنا هي بالنسبة لـ 10,000 والسعر هنا مع + +271 +00:21:19,840 --> 00:21:27,640 +مجموعة أو محفظة هي بالنسبة لـ 10,000 لذلك هذا هو + +272 +00:21:27,640 --> 00:21:35,960 +السبب رقم واحد لهذه التغييرات سبب + +273 +00:21:35,960 --> 00:21:40,760 +واحد مختلف + +274 +00:21:55,230 --> 00:22:05,670 +actual units sold of course produced and sold than + +275 +00:22:05,670 --> 00:22:11,110 +budgeted + +276 +00:22:17,730 --> 00:22:20,650 +this is the main or this is one of the reasons + +277 +00:22:20,650 --> 00:22:23,510 +that we have this ninety three thousand one + +278 +00:22:23,510 --> 00:22:26,930 +hundred but is it the only reason that we have + +279 +00:22:26,930 --> 00:22:29,990 +this variance what is the other reason or other + +280 +00:22:29,990 --> 00:22:34,810 +reasons if you if you have more excellent + +281 +00:22:34,810 --> 00:22:41,670 +excellent therefore we also might have different + +282 +00:22:41,670 --> 00:22:46,560 +selling prices and different course per unitدعنا + +283 +00:22:46,560 --> 00:22:51,560 +نأخذ المثال هنا واحد مليون و أربع ألف و أربع ألف و + +284 +00:22:51,560 --> 00:22:53,960 +أربع ألف و أربع ألف و أربع ألف و أربع ألف و أربع + +285 +00:22:53,960 --> 00:22:54,900 +ألف و أربع ألف و أربع ألف و أربع ألف و أربع ألف و + +286 +00:22:54,900 --> 00:22:57,520 +أربع ألف و أربع ألف و أربع ألف و أربع ألف و أربع + +287 +00:22:57,520 --> 00:22:58,860 +ألف و أربع ألف و أربع ألف و أربع ألف و أربع ألف و + +288 +00:22:58,860 --> 00:23:00,020 +أربع ألف و أربع ألف و أربع ألف و أربع ألف و أربع + +289 +00:23:00,020 --> 00:23:00,820 +ألف و أربع ألف و أربع ألف و أربع ألف و أربع ألف و + +290 +00:23:00,820 --> 00:23:07,240 +أربع ألف و أربع ألف و أربع ألف و أربع ألف و أربع + +291 +00:23:07,240 --> 00:23:09,340 +ألف و أربع + +292 +00:23:14,620 --> 00:23:20,480 +هو ليس فقط السبب أن هذه الـ 190 ألف دولار كفارية + +293 +00:23:20,480 --> 00:23:26,160 +أو كفارية غير مناسبة ليس فقط لأن الفرق بين الـ 12 + +294 +00:23:26,160 --> 00:23:30,180 +ألف أجسام و 10 ألف أجسام و 10 ألف أجسام و 10 ألف + +295 +00:23:30,180 --> 00:23:30,580 +و 10 ألف أجسام و 10 ألف أجسام و 10 ألف أجسام و 10 + +296 +00:23:30,580 --> 00:23:30,660 +ألف أجسام و 10 ألف أجسام و 10 ألف أجسام و 10 ألف + +297 +00:23:30,660 --> 00:23:31,080 +أجسام و 10 ألف أجسام و 10 ألف أجسام و 10 ألف أجسام + +298 +00:23:31,080 --> 00:23:36,340 +و 10 ألف أجسام و 10 ألف أجسام و 10 ألف أجسام و 10 + +299 +00:23:36,340 --> 00:23:54,400 +ألف أجسام و 10 ألف أجسام و 10 أHigher price يعني + +300 +00:23:54,400 --> 00:23:57,700 +you mean that if we have a higher price therefore + +301 +00:23:57,700 --> 00:24:02,160 +this variance is good No it's not good, higher + +302 +00:24:02,160 --> 00:24:05,800 +price means higher revenue in the actual and this + +303 +00:24:05,800 --> 00:24:08,160 +minimizes the difference between the actual and + +304 +00:24:08,160 --> 00:24:15,310 +the budgetعندما نقول هذا أو عندما نقوم بتحليل أو + +305 +00:24:15,310 --> 00:24:22,150 +نحصل على هذه التحليلات، يجب أن نقوم بتحليل 93100 + +306 +00:24:22,150 --> 00:24:26,890 +إلى الأسباب المختلفة، قبل أن نقوم بتحليلها إلى + +307 +00:24:26,890 --> 00:24:34,490 +الاسماء المختلفة أو السبب المختلفةبالطبع ، بالطبع + +308 +00:24:34,490 --> 00:24:39,230 +، نحن فقط الآن نتحدث عن الميزات. الآن نحن نتحدث عن + +309 +00:24:39,230 --> 00:24:45,810 +الوضع. لذلك، السبب رقم واحد ، لدينا هذه التغييرات + +310 +00:24:45,810 --> 00:24:52,690 +بقدرة 93100 تغييرات غير مناسبة. السبب الرقم واحد ، + +311 +00:24:52,690 --> 00:24:59,670 +أولاً ، رقم المجموعات التي استخدمت أوالشركات التي + +312 +00:24:59,670 --> 00:25:05,590 +تم تبنيها في تحضير الميزة كانت مختلفة من عدد + +313 +00:25:05,590 --> 00:25:11,230 +المجموعات التي كانت تسعى تسعى تسعى تسعى تسعى تسعى + +314 +00:25:11,230 --> 00:25:11,490 +تسعى تسعى تسعى تسعى تسعى تسعى تسعى تسعى تسعى تسعى + +315 +00:25:11,490 --> 00:25:25,810 +تسعى تسعى تسعى تسعى تسعى تسعى تسعى + +316 +00:25:26,060 --> 00:25:30,520 +هذا سيكون واحد مليون و أربعة و أربعة ألف بينما هنا + +317 +00:25:30,520 --> 00:25:33,260 +سيكون واحد مليون و أربعة ألف بينما هنا سيكون واحد + +318 +00:25:33,260 --> 00:25:34,760 +مليون و أربعة ألف بينما هنا سيكون واحد مليون و + +319 +00:25:34,760 --> 00:25:36,380 +أربعة ألف بينما هنا سيكون واحد مليون و أربعة ألف + +320 +00:25:36,380 --> 00:25:36,900 +بينما هنا سيكون واحد مليون و أربعة ألف بينما هنا + +321 +00:25:36,900 --> 00:25:37,040 +سيكون واحد مليون و أربعة ألف بينما هنا سيكون واحد + +322 +00:25:37,040 --> 00:25:38,080 +بينما هنا سيكون واحد مليون و أربعة ألف بينما هنا + +323 +00:25:38,080 --> 00:25:47,640 +سيكون واحد مليون و أربعة ألف بينما هنا سيكون واحد + +324 +00:25:47,640 --> 00:25:56,500 +مليون و أربعة ألفممكن .. او .. او .. ممكن تختلف من + +325 +00:25:56,500 --> 00:26:01,660 +الـ Budgeted و الـ Actual كما رأينا هنا كما نستطيع + +326 +00:26:01,660 --> 00:26:06,560 +أن نرى هنا ك .. و ك .. مثل المثال اللي قلت أن + +327 +00:26:06,560 --> 00:26:15,260 +السعر أو السعر الواضح كان 120$ لجزيرة، صحيح؟ الآن + +328 +00:26:15,260 --> 00:26:21,500 +باعتبار النتائج الحقيقية، لم يكن 120$، كان 125$ + +329 +00:26:22,230 --> 00:26:28,490 +لذلك هذا ال 190 ألف دولار من الاختيارات المفاجئة + +330 +00:26:28,490 --> 00:26:36,590 +هي لأسبابين رقم واحد مختلف عدد المجموعات التي تم + +331 +00:26:36,590 --> 00:26:39,170 +إصدارها والتي تم إصدارها والتي تم إصدارها والتي تم + +332 +00:26:39,170 --> 00:26:42,690 +إصدارها والتي تم إصدارها والتي تم إصدارها والتي تم + +333 +00:26:42,690 --> 00:26:42,910 +إصدارها والتي تم إصدارها والتي تم إصدارها والتي تم + +334 +00:26:42,910 --> 00:26:43,930 +إصدارها والتي تم إصدارها والتي تم إصدارها والتي تم + +335 +00:26:43,930 --> 00:26:46,630 +إصدارها والتي تم إصدارها والتي تم إصدارها والتي تم + +336 +00:26:46,630 --> 00:26:53,750 +إصدارها والتي تم إصLike what؟ Like the diagonal + +337 +00:26:53,750 --> 00:26:57,590 +section between the others كله تابع لل .. These + +338 +00:26:57,590 --> 00:27:02,430 +two reasons will apply to the revenues as well to + +339 +00:27:02,430 --> 00:27:06,050 +the costs Let us see for example the direct + +340 +00:27:06,050 --> 00:27:10,250 +materials The direct materials here according to + +341 +00:27:10,250 --> 00:27:14,030 +the budget is 720,000 Therefore the direct + +342 +00:27:14,030 --> 00:27:17,430 +materials cost per unit is 60$ correct? + +343 +00:27:20,230 --> 00:27:24,670 +انها ستة دولار تقريبًا للمثال، انظر إلى كتابتك + +344 +00:27:24,670 --> 00:27:29,270 +تقريبًا للمثال، أعطينا أن مدارس المادة المباشرة + +345 +00:27:29,270 --> 00:27:37,150 +تقريبًا أو لجملة مباشرة هي ستة دولار. الأن هنا ستة + +346 +00:27:37,150 --> 00:27:40,990 +عشر واحد ألف ستة عشرة مرتفع بالتسعة ألف، فسيكون + +347 +00:27:40,990 --> 00:27:42,910 +ستة او اتس او اتس او اتس او اتس او اتس او اتس او + +348 +00:27:42,910 --> 00:27:43,870 +اتس او اتس او اتس او اتس او اتس او اتس او اتس او + +349 +00:27:43,870 --> 00:27:47,950 +اتس او اتس اوهل هناك اختلاف في قيمة كل مجلد؟ هناك + +350 +00:27:47,950 --> 00:27:53,790 +اختلاف و هناك اختلاف أيضًا في عدد المجلدين هنا كما + +351 +00:27:53,790 --> 00:27:56,450 +اننا عملنا عملنا عملنا عملنا عملنا عملنا عملنا + +352 +00:27:56,450 --> 00:27:57,310 +عملنا عملنا عملنا عملنا عملنا عملنا عملنا عملنا + +353 +00:27:57,310 --> 00:28:00,610 +عملنا عملنا عملنا عملنا عملنا عملنا عملنا عملنا + +354 +00:28:00,610 --> 00:28:02,290 +عملنا عملنا عملنا عملنا عملنا عملنا عملنا عملنا + +355 +00:28:02,290 --> 00:28:03,230 +عملنا عملنا عملنا عملنا عملنا عملنا عملنا عملنا + +356 +00:28:03,230 --> 00:28:10,410 +عملنا عملنا عملنا عبالتالي لدينا 2 أسباب لدينا + +357 +00:28:10,410 --> 00:28:16,890 +هذه الـ 98400 ميزة مفضلة هذه الميزة هي لأننا لدينا + +358 +00:28:16,890 --> 00:28:21,030 +عدد مختلف من المجموعات التي تمتلكها و تمتلكها و + +359 +00:28:21,030 --> 00:28:25,450 +أيضًا هذه الميزة هي لأننا لدينا عدد مختلف من + +360 +00:28:25,450 --> 00:28:27,730 +المجموعات التي تمتلكها أو عدد مجموعات مادية من + +361 +00:28:27,730 --> 00:28:28,830 +المجموعات التي تمتلكها من المجموعات التي تمتلكها + +362 +00:28:28,830 --> 00:28:29,470 +من المجموعات التي تمتلكها من المجموعات التي + +363 +00:28:29,470 --> 00:28:32,370 +تمتلكها من المجموعات التي تمتلكها من المجموعات + +364 +00:28:32,370 --> 00:28:32,610 +التي تمتلكها من المجموعات التي تمتلكها من + +365 +00:28:32,610 --> 00:28:32,690 +المجموعات التي تمتلكها من المجموعات التي تمتلكها + +366 +00:28:32,690 --> 00:28:35,270 +من المجموعات التي تمتلكها من المجموعاتو أيضًا دعنا + +367 +00:28:35,270 --> 00:28:37,970 +نذهب إلى عملية التصنيف الواضح أن عملية التصنيف + +368 +00:28:37,970 --> 00:28:39,450 +الواضح أن عملية التصنيف الواضح أن عملية التصنيف + +369 +00:28:39,450 --> 00:28:41,290 +الواضح أن عملية التصنيف الواضح أن عملية التصنيف + +370 +00:28:41,290 --> 00:28:42,870 +الواضح أن عملية التصنيف الواضح أن عملية التصنيف + +371 +00:28:42,870 --> 00:28:47,370 +الواضح أن عملية التصنيف الواضح أن عملية التصنيف + +372 +00:28:47,370 --> 00:28:51,030 +الواضح أن عملية التصنيف الواضح أن عملية التصنيف ال + +373 +00:28:53,600 --> 00:28:57,740 +كما يمكننا أن نرى هنا أيضًا، هذه التغييرة هي بسبب + +374 +00:28:57,740 --> 00:29:04,980 +أسبابين. الأول السبب هو أن هنا الـ192000 تم تخطيطه + +375 +00:29:04,980 --> 00:29:10,480 +باعتبار المزيد من الـ16 دولار في جمعية المزيد من + +376 +00:29:10,480 --> 00:29:18,550 +12000 جمعةولهذا، هذا هو واحد من السبب لدينا هذه + +377 +00:29:18,550 --> 00:29:22,270 +التغييرات، هو أننا لدينا الفرق بين عدد المجتمعات + +378 +00:29:22,270 --> 00:29:25,590 +التي تم تخطيطها وعدد المجتمعات الحقيقي التي تم + +379 +00:29:25,590 --> 00:29:32,410 +سوءهاأيضًا، الفرق الأخر هو أن الـ Cost per unit + +380 +00:29:32,410 --> 00:29:39,170 +أيضًا تغيّر، ليس فقط عدد المجموعات، لكن أيضًا Cost + +381 +00:29:39,170 --> 00:29:43,430 +per unit أو Cost per jacket + +382 +00:29:58,300 --> 00:30:02,320 +الشيء نفسه بالنسبة لـ Variable Manufacturing + +383 +00:30:02,320 --> 00:30:09,540 +Overhead الـ 144,000 كانت تسجل باعتبار 12,000 عامة + +384 +00:30:09,540 --> 00:30:15,900 +و باعتبار قيمة كل عامة بقيمة 12 دولار كما قلت في + +385 +00:30:15,900 --> 00:30:16,660 +مثلنا + +386 +00:30:19,730 --> 00:30:29,710 +النتيجة الحقيقية تظهر أن قيمة البرنامج كانت 13.05$ + +387 +00:30:32,360 --> 00:30:39,360 +بالتالي، لدينا 13500 مقارنة مفضلة لأن رقم واحد، + +388 +00:30:39,360 --> 00:30:46,020 +لدينا عدد مختلف من المجموعات أو كتبنا رقمنا + +389 +00:30:46,020 --> 00:30:51,420 +باعتبار عدد مختلف من المجموعات، ورقم اتنين، لدينا + +390 +00:30:51,420 --> 00:30:53,580 +عدد مختلف من المجموعات على المجموعات + +391 +00:30:56,150 --> 00:30:58,990 +الان دعنا نذهب الى الـ Fixed Cost كما نستطيع أن + +392 +00:30:58,990 --> 00:31:03,590 +نرى هنا، الـ Fixed Cost باعتبار الـ 285,000، بينما + +393 +00:31:03,590 --> 00:31:08,150 +باعتبار الـ Static Budget باعتبار الـ 276,000 + +394 +00:31:08,150 --> 00:31:13,770 +دولار. لذلك، لدينا مختلفة بقدر 9000 مختلفة غير + +395 +00:31:13,770 --> 00:31:20,230 +مفيدة. الان، لماذا لدينا هذه المختلفة؟ + +396 +00:31:23,150 --> 00:31:29,470 +هو لأن .. دعنا نجعلها أسهل لك أن تفهم هل هذه + +397 +00:31:29,470 --> 00:31:41,670 +التغييرات أو تغييرات غير مفيدة بقيمة 9000$؟ هل هو + +398 +00:31:41,670 --> 00:31:48,750 +لأن التغيير في عدد المجلدين؟ لماذا لا؟ لأنه عدد + +399 +00:31:48,750 --> 00:31:48,890 +المجلدين غير مفيد + +400 +00:31:52,480 --> 00:31:58,360 +Excellent. We said according to the example the + +401 +00:31:58,360 --> 00:32:04,060 +relevant range for this organization is from zero + +402 +00:32:04,060 --> 00:32:08,500 +to twelve thousand units, twelve thousand jackets. + +403 +00:32:08,960 --> 00:32:13,000 +That means if we are within this relevant range + +404 +00:32:13,000 --> 00:32:17,150 +according to the definition of fixed costالسعر + +405 +00:32:17,150 --> 00:32:25,290 +المقرر لازم يتغير و لا يزداد و لا يتقل بسبب تغيير + +406 +00:32:25,290 --> 00:32:31,470 +و تقل في المجموعات إذا كنا نتحدث بالمقارنة بين الـ + +407 +00:32:31,470 --> 00:32:35,970 +0 و 12000 و كما نستطيع أن نرى هنا، الـ 10000 + +408 +00:32:35,970 --> 00:32:41,150 +موجودة في المقارنة المقررة، صحيح؟ لهذا السبب، هذه + +409 +00:32:41,150 --> 00:32:48,790 +التغييرة بقدر 9000 مقارنة غير مناسبةهو ليس بسبب + +410 +00:32:48,790 --> 00:32:54,270 +التغيير في هذه الرقمات أو التغيير في رقم المجموعات + +411 +00:32:54,270 --> 00:32:59,390 +اللي تم تسليطها او + +412 +00:32:59,390 --> 00:32:59,510 +تسليطها او تسليطها او تسليطها او تسليطها او + +413 +00:32:59,510 --> 00:33:02,190 +تسليطها او تسليطها او تسليطها او تسليطها او + +414 +00:33:02,190 --> 00:33:02,310 +تسليطها او تسليطها او تسليطها او تسليطها او + +415 +00:33:02,310 --> 00:33:04,870 +تسليطها او تسليطها او تسليطها او تسليطها او + +416 +00:33:04,870 --> 00:33:07,950 +تسليطها + +417 +00:33:07,950 --> 00:33:14,070 +او تسليطها + +418 +00:33:14,070 --> 00:33:21,030 +او تالأن إذا كما نستطيع أن نرى هنا 93100 مقارنة + +419 +00:33:21,030 --> 00:33:23,070 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +420 +00:33:23,070 --> 00:33:23,890 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +421 +00:33:23,890 --> 00:33:24,610 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +422 +00:33:24,610 --> 00:33:25,270 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +423 +00:33:25,270 --> 00:33:26,190 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +424 +00:33:26,190 --> 00:33:26,430 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +425 +00:33:26,430 --> 00:33:41,790 +عامة عامة عامة عامة عامة عامة عامة + +426 +00:33:41,790 --> 00:33:55,590 +عselling price and cost per unit now + +427 +00:33:55,590 --> 00:34:03,110 +the manager after of course you told him that this + +428 +00:34:03,110 --> 00:34:05,710 +ninety three thousand one hundred unfavorable + +429 +00:34:05,710 --> 00:34:11,770 +variance is isأو قد يكون بسبب اتنين أسباب أول + +430 +00:34:11,770 --> 00:34:16,630 +أسباب هي الفرصة في عدد المجتمعات و عدد المجتمعات + +431 +00:34:16,630 --> 00:34:22,150 +الحقيقي و السبب الثاني هو الفرصة بين سعر السعر و + +432 +00:34:22,150 --> 00:34:26,990 +عدد المجتمعات و عدد المجتمعات الحقيقي و عدد + +433 +00:34:26,990 --> 00:34:27,070 +المجتمعات الحقيقي و عدد المجتمعات الحقيقي و عدد + +434 +00:34:27,070 --> 00:34:28,110 +المجتمعات الحقيقي و عدد المجتمعات الحقيقي و عدد + +435 +00:34:28,110 --> 00:34:28,170 +المجتمعات الحقيقي و عدد المجتمعات الحقيقي و عدد + +436 +00:34:28,170 --> 00:34:28,810 +المجتمعات الحقيقي و عدد المجتمعات الحقيقي و عدد + +437 +00:34:28,810 --> 00:34:35,460 +المجتمعات الحقيقي و عددما هي المادة المرتبطة لـ + +438 +00:34:35,460 --> 00:34:41,280 +Cause No. 1؟ وما هي المادة المرتبطة لـ Cause No. + +439 +00:34:41,420 --> 00:34:48,660 +2؟ لكي يقوموا باستخدام التجارب، لكي يقوموا + +440 +00:34:48,660 --> 00:34:52,260 +باستخدام التجارب، لكي يقوموا باستخدام التجارب، لكي + +441 +00:34:52,260 --> 00:34:54,020 +يقوموا باستخدام التجارب، لكي يقوموا باستخدام + +442 +00:34:54,020 --> 00:34:54,100 +التجارب، لكي يقوموا باستخدام التجارب، لكي يقوموا + +443 +00:34:54,100 --> 00:34:55,400 +باستخدام التجارب، لكي يقوموا باستخدام التجارب، لكي + +444 +00:34:55,400 --> 00:34:59,780 +يقوموا باستخدام التجارب، لكي يقوموا باستخدام + +445 +00:34:59,780 --> 00:35:07,170 +التجارب، لكي يقوموا باهي بسبب ماذا بالضبط؟ لذلك + +446 +00:35:07,170 --> 00:35:14,250 +يجب أن نقوم بتقسيم هذه المادة إلى الاثنين أسباب + +447 +00:35:14,250 --> 00:35:20,190 +مختلفة أسباب رقم واحدة ورقم اثنين. كيف نفعل هذا؟ + +448 +00:35:20,190 --> 00:35:27,050 +كيف نقسم هذه المادة إلى الاثنين الأسباب التي قد + +449 +00:35:27,050 --> 00:35:33,660 +تحدثنا عنها؟By introducing a new term called + +450 +00:35:33,660 --> 00:35:35,400 +flexible budgets + +451 +00:35:49,180 --> 00:35:53,500 +So what do we mean by flexible budgets? But before + +452 +00:35:53,500 --> 00:35:56,460 +knowing what is the definition of flexible + +453 +00:35:56,460 --> 00:35:58,600 +budgets, we need to understand what do we mean by + +454 +00:35:58,600 --> 00:36:01,680 +a static budget Of course here the term budget and + +455 +00:36:01,680 --> 00:36:05,820 +here the term budget it gives us a hint that these + +456 +00:36:05,820 --> 00:36:11,620 +two are according to budgeted selling prices and + +457 +00:36:11,620 --> 00:36:17,890 +budgeted costscorrect? as we said in our earlier + +458 +00:36:17,890 --> 00:36:20,590 +discussion or in the previous lecture that a + +459 +00:36:20,590 --> 00:36:23,650 +budget is a quantitative expression of a plan of + +460 +00:36:23,650 --> 00:36:27,730 +or a proposed plan of action therefore it is a + +461 +00:36:27,730 --> 00:36:32,560 +determination or it is an expectationبالتالي، + +462 +00:36:32,560 --> 00:36:38,120 +القيامة مستقلًا ومستقلًا هما كما يكونوا مهتمين + +463 +00:36:38,120 --> 00:36:43,400 +ببيع السعر المستقل مع قيم مستقل مع قيم مستقل مع + +464 +00:36:43,400 --> 00:36:43,420 +قيم مستقل مع قيم مستقل مع قيم مستقل مع قيم مستقل + +465 +00:36:43,420 --> 00:36:43,700 +مع قيم مستقل مع قيم مستقل مع قيم مستقل مع قيم + +466 +00:36:43,700 --> 00:36:45,220 +مستقل مع قيم مستقل مع قيم مستقل مع قيم مستقل مع + +467 +00:36:45,220 --> 00:36:45,920 +قيم مستقل مع قيم مستقل مع قيم مستقل مع قيم مستقل + +468 +00:36:45,920 --> 00:36:48,100 +مع قيم مستقل مع قيم مستقل مع قيم مستقل مع قيم + +469 +00:36:48,100 --> 00:36:54,220 +مستقل مع قيم مستقل مع قيم مستقل مع قيم مستقل مع + +470 +00:36:54,220 --> 00:37:00,440 +قيم مستقل مع قيم مست + +471 +00:37:02,130 --> 00:37:07,410 +كما يمكنك أن ترى هنا نحن قمنا بتجارب عملياتنا نحن + +472 +00:37:07,410 --> 00:37:15,370 +قمنا بتجارب عملياتنا باعتبارنا أننا سنصنع و نسوي + +473 +00:37:15,370 --> 00:37:22,490 +12000 عمليات صحيح؟ و لسنا سنغير هذه التقرير لسنا + +474 +00:37:22,490 --> 00:37:28,450 +سنغير هذه التقرير و كما يمكننا أن نرى هنا نحن قمنا + +475 +00:37:28,450 --> 00:37:36,110 +بتجارب و نحن قمنا ببناءبقيمة تتبع اتصال او تتبع + +476 +00:37:36,110 --> 00:37:37,170 +اتصال او تتبع اتصال او تتبع اتصال او تتبع اتصال او + +477 +00:37:37,170 --> 00:37:39,630 +تتبع اتصال او تتبع اتصال او تتبع اتصال او تتبع + +478 +00:37:39,630 --> 00:37:39,810 +اتصال او تتبع اتصال او تتبع اتصال او تتبع اتصال او + +479 +00:37:39,810 --> 00:37:40,950 +اتصال او تتبع اتصال او تتبع اتصال او تتبع اتصال او + +480 +00:37:40,950 --> 00:37:51,830 +تتبع اتصال او تتبع اتصال او + +481 +00:37:51,830 --> 00:37:58,830 +تتبع اتصال + +482 +00:37:58,830 --> 00:38:07,360 +اوbut according to an actual level of output + +483 +00:38:07,360 --> 00:38:14,420 +therefore the static budget here was built upon + +484 +00:38:14,420 --> 00:38:17,780 +the expectation of twelve thousand units an + +485 +00:38:17,780 --> 00:38:21,840 +expectation while as here the preparation of the + +486 +00:38:21,840 --> 00:38:26,940 +flexible budget would be according to the actual + +487 +00:38:26,940 --> 00:38:30,480 +level of output of ten thousand units + +488 +00:38:33,830 --> 00:38:35,950 +This is the difference or this is the first + +489 +00:38:35,950 --> 00:38:38,150 +difference between flexible budgets and static + +490 +00:38:38,150 --> 00:38:42,890 +budgets Therefore, + +491 +00:38:43,250 --> 00:38:47,910 +when do you think a flexible budget is prepared? + +492 +00:38:52,460 --> 00:38:55,840 +Excellent that means at the end of the accounting + +493 +00:38:55,840 --> 00:38:58,420 +period therefore this is the second difference + +494 +00:38:58,420 --> 00:39:01,820 +between the flexible budgets and static budgets is + +495 +00:39:01,820 --> 00:39:05,660 +that static budgets are prepared before the + +496 +00:39:05,660 --> 00:39:09,320 +beginning of the year or the accounting year or + +497 +00:39:09,320 --> 00:39:14,580 +the accounting fiscal year while asمجموعات مستعدة + +498 +00:39:14,580 --> 00:39:17,920 +مستعدة مستعدة مستعدة مستعدة مستعدة مستعدة مستعدة + +499 +00:39:17,920 --> 00:39:17,960 +مستعدة مستعدة مستعدة مستعدة مستعدة مستعدة مستعدة + +500 +00:39:17,960 --> 00:39:21,960 +مستعدة مستعدة مستعدة مستعدة مستعدة مستعدة مستعدة + +501 +00:39:21,960 --> 00:39:22,240 +مستعدة مستعدة مستعدة مستعدة مستعدة مستعدة مستعدة + +502 +00:39:22,240 --> 00:39:22,780 +مستعدة مستعدة مستعدة مستعدة مستعدة مستعدة مستعدة + +503 +00:39:22,780 --> 00:39:23,900 +مستعدة مستعدة مستعدة مستعدة مستعدة مستعدة مستعدة + +504 +00:39:23,900 --> 00:39:28,000 +مستعدة مستعدة مستعدة مستعدة مستعدة مستعدة مستعدة + +505 +00:39:28,000 --> 00:39:36,300 +مستعدة مستعدة مستعدة + +506 +00:39:36,300 --> 00:39:40,200 +مستعدة + +507 +00:39:40,200 --> 00:39:42,280 +مستعد + +508 +00:39:43,250 --> 00:39:48,390 +تأكد؟ لذلك الفرق الأول بين الاثنين هو أن القيامة + +509 +00:39:48,390 --> 00:39:54,050 +مبنية على تأكيد عدد المجلدين أو تأكيد عدد + +510 +00:39:54,050 --> 00:39:59,110 +المجلدين، بينما القيامة مبنية على تأكيد عدد + +511 +00:39:59,110 --> 00:40:00,170 +المجلدين، بينما القيامة مبنية على تأكيد عدد + +512 +00:40:00,170 --> 00:40:03,620 +المجلدين أو تأكيد عدد المجلدين،الفرق الأول هو + +513 +00:40:03,620 --> 00:40:08,720 +الفرق الثاني هو أن القيامة الانتجارية مستعدة قبل + +514 +00:40:08,720 --> 00:40:12,700 +بداية السنة أو السنة التجارية بينما القيامة + +515 +00:40:12,700 --> 00:40:17,220 +الانتجارية مستعدة بعد نهاية السنة التجارية أو + +516 +00:40:17,220 --> 00:40:17,380 +السنة التجارية او السنة التجارية او السنة التجارية + +517 +00:40:17,380 --> 00:40:17,680 +او السنة التجارية او السنة التجارية او السنة + +518 +00:40:17,680 --> 00:40:17,700 +التجارية او السنة التجارية او السنة التجارية او + +519 +00:40:17,700 --> 00:40:18,400 +السنة التجارية او السنة التجارية او السنة التجارية + +520 +00:40:18,400 --> 00:40:21,320 +او السنة التجارية او السنة التجارية او السنة + +521 +00:40:21,320 --> 00:40:28,420 +التجارية او السنة التجارية او السنة التجارية او + +522 +00:40:32,660 --> 00:40:40,580 +Both are built upon budgeted costs and selling + +523 +00:40:40,580 --> 00:40:46,890 +pricesبالتالي في تجاربنا لتحقيق الميزاني كما + +524 +00:40:46,890 --> 00:40:52,190 +نستطيع أن نرى هنا نستخدم 120 دولار وهو اتجارب + +525 +00:40:52,190 --> 00:40:57,090 +اتجارب اتجارب نستخدم 60 دولار وهو اتجارب اتجارب + +526 +00:40:57,090 --> 00:41:01,870 +اتجارب البرامج 16 دولار اتجارب اتجارب اتجارب + +527 +00:41:01,870 --> 00:41:05,710 +اتجارب اتجارب اتجارب اتجارب 12 دولار اتجارب اتجارب + +528 +00:41:05,710 --> 00:41:07,650 +276 اتجارب اتجارب + +529 +00:41:10,870 --> 00:41:14,390 +سيكون المقالات المتخصصة أو المقالات المتخصصة أو + +530 +00:41:14,390 --> 00:41:15,890 +المقالات المتخصصة أو المقالات المتخصصة أو المقالات + +531 +00:41:15,890 --> 00:41:18,410 +المتخصصة أو المقالات المتخصصة أو المقالات المتخصصة + +532 +00:41:18,410 --> 00:41:18,450 +أو المقالات المتخصصة أو المقالات المتخصصة أو + +533 +00:41:18,450 --> 00:41:18,670 +المقالات المتخصصة أو المقالات المتخصصة أو المقالات + +534 +00:41:18,670 --> 00:41:20,410 +المتخصصة أو المقالات المتخصصة أو المقالات المتخصصة + +535 +00:41:20,410 --> 00:41:23,170 +أو المقالات المتخصصة أو المقالات المتخصصة أو + +536 +00:41:23,170 --> 00:41:27,350 +المقالات المتخصصة أو المقالات المتخصصة أو المقالات + +537 +00:41:27,350 --> 00:41:35,270 +المتخصصة أو المقالات المتخصصة + +538 +00:41:35,270 --> 00:41:45,370 +أو المدعونا نرى الآن 93100 نسبة غير مفيدة لـ Net + +539 +00:41:45,370 --> 00:41:49,630 +Operating Variance وكيف يمكننا إستخدام الـ + +540 +00:41:49,630 --> 00:41:55,750 +Flexible Budget لنقل هذه المادة إلى الاثنين من + +541 +00:41:55,750 --> 00:42:02,250 +الأسباب مختلفة لهذه التغييرات نحن + +542 +00:42:02,250 --> 00:42:09,010 +ننتظر الـ Flexible Budget إلى نهايةنعم نعم ماذا عن + +543 +00:42:09,010 --> 00:42:13,690 +لدينا .. نستطيع .. نستطيع .. ممتاز، ممتاز، لذلك + +544 +00:42:13,690 --> 00:42:19,870 +لسنا نستخدم الوضع المستقبلي ل .. دعنا نقول أن + +545 +00:42:19,870 --> 00:42:26,030 +خطوات التخطيط، نستخدم الوضع المستقبلي لخطوات + +546 +00:42:26,030 --> 00:42:30,730 +التخطيط. نستخدم فقط الوضع المستقبلي لدينا خطوات + +547 +00:42:30,730 --> 00:42:36,330 +التخطيط أو لدينا خطوات التحكم.بالتالي، نحتاج الوضع + +548 +00:42:36,330 --> 00:42:41,990 +المستقبلي لكي نفهم لماذا نحصل على هذه الفاريانة، + +549 +00:42:41,990 --> 00:42:49,950 +إذا كنت سألك الأنالـ 93 ألف واحدة غير مفيدة بسبب + +550 +00:42:49,950 --> 00:42:52,370 +تغيير الميزانية الطبيعية بالطبع هذا يسمى تغيير + +551 +00:42:52,370 --> 00:42:55,230 +الميزانية الطبيعية بسبب تغيير الميزانية الطبيعية + +552 +00:42:55,230 --> 00:42:57,930 +بسبب تغيير الميزانية الطبيعية بسبب تغيير الميزانية + +553 +00:42:57,930 --> 00:42:59,490 +الطبيعية بين تغيير الميزانية الطبيعية ونتيجة + +554 +00:42:59,490 --> 00:43:02,570 +حقيقية التغيير الميزاني الواحدة الآن إذا كمانجر + +555 +00:43:02,570 --> 00:43:04,990 +سألك كمانجر على سبيل المثال سألك كمانجر على سبيل + +556 +00:43:04,990 --> 00:43:06,490 +المثل كمانجر على سبيل المثل كمانجر على سبيل المثل + +557 +00:43:06,490 --> 00:43:09,110 +كمانجر على سبيل المثل كمانجر على سبيل المثل + +558 +00:43:11,960 --> 00:43:15,660 +أنا كمانجر أحتاج أن أعمل خطوات صحيفة، لدينا عدد + +559 +00:43:15,660 --> 00:43:18,300 +كبير من الـUnfavorable Variants، أحتاج أن أعمل + +560 +00:43:18,300 --> 00:43:22,680 +قرارات، أحتاج أن أعمل أفعال صحيفة، أحتاج أن أتحكم + +561 +00:43:22,680 --> 00:43:26,420 +في هذه الـVariants، أحتاج أن أفهم ما كان المشكلة + +562 +00:43:26,420 --> 00:43:30,520 +لإصلاح هذا المشكلة، الآن كمانجر، أنا أسألك، + +563 +00:43:30,520 --> 00:43:36,360 +الـ93100 Unfavorable Variants هي بسبب ما بالضبط؟لا + +564 +00:43:36,360 --> 00:43:43,640 +نستطيع أن نعرف بالضبط إذا لم نجد طريقة لنقل 93 ألف + +565 +00:43:43,640 --> 00:43:48,400 +أو لن نقوم باستخدام 93 ألف و 100 ألف على الاتصالات + +566 +00:43:48,400 --> 00:43:53,100 +المختلفة التي لدينا، لهذا السبب يجب أن نستخدم + +567 +00:43:53,100 --> 00:43:53,680 +الوضع المستقبلي + +568 +00:44:00,350 --> 00:44:03,130 +of course of course يعني the first thing we need + +569 +00:44:03,130 --> 00:44:06,530 +to do is the preparation of a static budget and + +570 +00:44:06,530 --> 00:44:09,430 +then the flexible budget would be prepared at the + +571 +00:44:09,430 --> 00:44:12,750 +end of the period of course if we need to if we + +572 +00:44:12,750 --> 00:44:15,550 +have this big variance and most of the times we + +573 +00:44:15,550 --> 00:44:18,830 +need to because we يعني most of the times we would + +574 +00:44:18,830 --> 00:44:22,290 +have variances like thisالمرة القادمة سنذهب إن شاء + +575 +00:44:22,290 --> 00:44:27,030 +الله لنرى كيف سنستخدم الوضع التنسيقي لكي نتعامل + +576 +00:44:27,030 --> 00:44:31,810 +أكتر عن الـ 93100 ميزة غير مفروضة شكرا للمشاهدة + +577 +00:44:31,810 --> 00:44:33,890 +وسنقابل المرة القادمة إن شاء الله + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/TMT_b_aaRLE_raw.json b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/TMT_b_aaRLE_raw.json new file mode 100644 index 0000000000000000000000000000000000000000..b57011e3305b89b071f766a1ae808a2a25ea0567 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/TMT_b_aaRLE_raw.json @@ -0,0 +1 @@ +{"segments": [{"id": 1, "seek": 4156, "start": 21.46, "end": 41.56, "text": "سابقًا في الدراسة السابقة بدأنا حدثنا مع موضوع مهم يسمى Variance Analysis و قبل أن نبدأ مع هذا الموضوع نقدم بعض النصيحات التي تحتاج إلى تفكيرها و تحتاج إلى فهمها", "tokens": [3794, 16758, 4587, 14111, 995, 8978, 32748, 23557, 3794, 3660, 21136, 16758, 28671, 47525, 10721, 8315, 11331, 3215, 12984, 8315, 20449, 3714, 2407, 11242, 45367, 3714, 16095, 7251, 38251, 7578, 32511, 719, 38172, 4032, 12174, 36150, 14739, 8717, 44510, 10721, 20449, 23758, 9673, 2407, 11242, 45367, 8717, 28543, 2304, 45030, 11242, 28239, 9381, 1829, 5016, 9307, 38392, 6055, 33753, 26108, 30731, 6055, 5172, 4117, 13546, 11296, 4032, 6055, 33753, 26108, 30731, 6156, 16095, 11296], "avg_logprob": -0.517083306312561, "compression_ratio": 1.538888888888889, "no_speech_prob": 7.152557373046875e-07, "words": [{"start": 21.46, "end": 22.62, "word": "سابقًا", "probability": 0.64857177734375}, {"start": 22.62, "end": 23.78, "word": " في", 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387.9, "end": 388.68, "word": " تقارير", "probability": 0.9002685546875}, {"start": 388.68, "end": 388.76, "word": " المقالات", "probability": 0.518402099609375}, {"start": 388.76, "end": 389.18, "word": " الواقعية", "probability": 0.726220703125}, {"start": 389.18, "end": 390.48, "word": " و", "probability": 0.80810546875}, {"start": 390.48, "end": 390.96, "word": " تقارير", "probability": 0.942138671875}, {"start": 390.96, "end": 392.06, "word": " المقالات", "probability": 0.9415283203125}, {"start": 392.06, "end": 392.06, "word": " الحقيقية", "probability": 0.78424072265625}, {"start": 392.06, "end": 392.74, "word": " و", "probability": 0.70703125}, {"start": 392.74, "end": 392.96, "word": " من", "probability": 0.390625}, {"start": 392.96, "end": 393.24, "word": " هذا", "probability": 0.376953125}, {"start": 393.24, "end": 394.1, "word": " التقارير", "probability": 0.8568115234375}, {"start": 394.1, "end": 394.86, "word": " نستطيع", "probability": 0.9241943359375}, {"start": 394.86, 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What do you think from the term itself favorable and unfavorable? Favorable the actual more than the budget", "tokens": [6455, 437, 360, 291, 914, 538, 257, 29557, 21977, 293, 437, 360, 291, 914, 538, 364, 3971, 1924, 712, 21977, 30, 708, 360, 291, 519, 490, 264, 1433, 2564, 29557, 293, 3971, 1924, 712, 30, 34240, 712, 264, 3539, 544, 813, 264, 4706], "avg_logprob": -0.21182528680021112, "compression_ratio": 1.7391304347826086, "no_speech_prob": 0.0, "words": [{"start": 667.08, "end": 667.52, "word": "So", "probability": 0.268798828125}, {"start": 667.52, "end": 667.82, "word": " what", "probability": 0.87060546875}, {"start": 667.82, "end": 667.96, "word": " do", "probability": 0.93212890625}, {"start": 667.96, "end": 668.0, "word": " you", "probability": 0.79248046875}, {"start": 668.0, "end": 668.12, "word": " mean", "probability": 0.96923828125}, {"start": 668.12, "end": 668.36, "word": " by", "probability": 0.97509765625}, {"start": 668.36, "end": 669.0, "word": " a", "probability": 0.88037109375}, {"start": 669.0, "end": 669.38, "word": " favorable", "probability": 0.70458984375}, {"start": 669.38, "end": 670.08, "word": " variance", "probability": 0.92236328125}, {"start": 670.08, "end": 670.84, "word": " and", "probability": 0.74609375}, {"start": 670.84, "end": 671.08, "word": " what", "probability": 0.9755859375}, {"start": 671.08, "end": 671.24, "word": " do", "probability": 0.95849609375}, {"start": 671.24, "end": 671.36, "word": " you", "probability": 0.92333984375}, {"start": 671.36, "end": 671.56, "word": " mean", "probability": 0.96728515625}, {"start": 671.56, "end": 671.9, "word": " by", "probability": 0.97802734375}, {"start": 671.9, "end": 672.5, "word": " an", "probability": 0.91650390625}, {"start": 672.5, "end": 673.56, "word": " unfavorable", "probability": 0.9840494791666666}, {"start": 673.56, "end": 674.18, "word": " variance?", "probability": 0.93359375}, {"start": 675.82, "end": 676.66, "word": " What", "probability": 0.60400390625}, {"start": 676.66, "end": 676.8, "word": " do", "probability": 0.96630859375}, {"start": 676.8, "end": 676.9, "word": " you", "probability": 0.974609375}, {"start": 676.9, "end": 677.12, "word": " think", "probability": 0.923828125}, {"start": 677.12, "end": 677.32, "word": " from", "probability": 0.407958984375}, {"start": 677.32, "end": 677.76, "word": " the", "probability": 0.75439453125}, {"start": 677.76, "end": 678.04, "word": " term", "probability": 0.92431640625}, {"start": 678.04, "end": 678.44, "word": " itself", "probability": 0.8291015625}, {"start": 678.44, "end": 679.0, "word": " favorable", "probability": 0.37255859375}, {"start": 679.0, "end": 679.66, "word": " and", "probability": 0.962890625}, {"start": 679.66, "end": 680.68, "word": " unfavorable?", "probability": 0.98193359375}, {"start": 681.18, "end": 681.88, "word": " Favorable", "probability": 0.845458984375}, {"start": 681.88, "end": 684.86, "word": " the", "probability": 0.323974609375}, {"start": 684.86, "end": 685.54, "word": " actual", "probability": 0.88037109375}, {"start": 685.54, "end": 686.02, "word": " more", "probability": 0.9365234375}, {"start": 686.02, "end": 686.2, "word": " than", "probability": 0.94970703125}, {"start": 686.2, "end": 686.36, "word": " the", "probability": 0.90966796875}, {"start": 686.36, "end": 686.84, "word": " budget", "probability": 0.9111328125}], "temperature": 1.0}, {"id": 29, "seek": 70886, "start": 688.4, "end": 708.86, "text": "We cannot say that because here we are comparing two different things. We are comparing revenues and we are comparing costs. So we cannot say that the actual is greater than or the favorable variances is because the actual is greater than the budgeted or the budgeted is greater than the actual. We need more details in our definition", "tokens": [4360, 2644, 584, 300, 570, 510, 321, 366, 15763, 732, 819, 721, 13, 492, 366, 15763, 27299, 293, 321, 366, 15763, 5497, 13, 407, 321, 2644, 584, 300, 264, 3539, 307, 5044, 813, 420, 264, 29557, 1374, 21518, 307, 570, 264, 3539, 307, 5044, 813, 264, 4706, 292, 420, 264, 4706, 292, 307, 5044, 813, 264, 3539, 13, 492, 643, 544, 4365, 294, 527, 7123], "avg_logprob": -0.17424242853215247, "compression_ratio": 1.9880952380952381, "no_speech_prob": 2.384185791015625e-07, "words": [{"start": 688.4, "end": 688.72, "word": "We", "probability": 0.08612060546875}, {"start": 688.72, "end": 689.02, "word": " cannot", "probability": 0.83935546875}, {"start": 689.02, "end": 689.34, "word": " say", "probability": 0.970703125}, {"start": 689.34, "end": 689.56, "word": " that", "probability": 0.95361328125}, {"start": 689.56, "end": 689.9, "word": " because", "probability": 0.86181640625}, {"start": 689.9, "end": 690.46, "word": " here", "probability": 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details", "probability": 0.88427734375}, {"start": 707.94, "end": 708.18, "word": " in", "probability": 0.95556640625}, {"start": 708.18, "end": 708.42, "word": " our", "probability": 0.8974609375}, {"start": 708.42, "end": 708.86, "word": " definition", "probability": 0.94287109375}], "temperature": 1.0}, {"id": 30, "seek": 73847, "start": 711.89, "end": 738.47, "text": "favorable stand for the budget is more than the actual and in the experts of course the favorable stand for the actual is more than the budget the opposite the opposite in in in let us take a a general definition of favorable and unfavorable and then go to the details first of all", "tokens": [69, 1924, 712, 1463, 337, 264, 4706, 307, 544, 813, 264, 3539, 293, 294, 264, 8572, 295, 1164, 264, 29557, 1463, 337, 264, 3539, 307, 544, 813, 264, 4706, 264, 6182, 264, 6182, 294, 294, 294, 718, 505, 747, 257, 257, 2674, 7123, 295, 29557, 293, 3971, 1924, 712, 293, 550, 352, 281, 264, 4365, 700, 295, 439], "avg_logprob": 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We said according to the example the relevant range for this organization is from zero to twelve thousand units, twelve thousand jackets. 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b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/TMT_b_aaRLE_raw.srt new file mode 100644 index 0000000000000000000000000000000000000000..3524ac60ac02b570dbf15cf7e7de4578d26983c2 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/TMT_b_aaRLE_raw.srt @@ -0,0 +1,2396 @@ +1 +00:00:21,460 --> 00:00:27,940 +سابقًا في الدراسة السابقة بدأنا حدثنا مع موضوع مهم + +2 +00:00:27,940 --> 00:00:33,060 +يسمى Variance Analysis و قبل أن نبدأ مع هذا + +3 +00:00:33,060 --> 00:00:40,140 +الموضوع نقدم بعض النصيحات التي تحتاج إلى تفكيرها و + +4 +00:00:40,140 --> 00:00:45,670 +تحتاج إلى فهمهاأو لتفهم ماذا يعني بـ Variance + +5 +00:00:45,670 --> 00:00:50,830 +Analysis؟ و بالطبع بدأنا حدثنا بإقدام مصطلح Budget + +6 +00:00:50,830 --> 00:00:56,390 +و ماذا يعني بـ Budget؟ ماذا هي مهمتها Budget؟ و + +7 +00:00:56,390 --> 00:01:01,170 +ماذا هي المرحلات المختلفة في أي عملية Budget؟و بعد + +8 +00:01:01,170 --> 00:01:06,430 +ذلك بدأنا حدثنا مع تسمعنا Variance Analysis و + +9 +00:01:06,430 --> 00:01:09,810 +قررنا ما يعنيه Variance و قررنا أننا لا نستطيع أن + +10 +00:01:09,810 --> 00:01:13,230 +نقوم بتخطيط أو تخطيط أي Variance بدون أن نكون + +11 +00:01:13,230 --> 00:01:16,970 +لدينا مبلغ، لذلك يجب أن نكون لدينا مبلغ لكي نكون + +12 +00:01:16,970 --> 00:01:20,390 +.. أو لكي نقوم بتخطيط Variance و قررنا أن Variance + +13 +00:01:20,390 --> 00:01:28,240 +هي الفرق بين الواقعي والمبلغand then we started + +14 +00:01:28,240 --> 00:01:34,160 +with our example of web company of course the time + +15 +00:01:34,160 --> 00:01:37,080 +wasn't enough the last time to complete this + +16 +00:01:37,080 --> 00:01:40,820 +example today we are going to complete the web + +17 +00:01:40,820 --> 00:01:43,780 +company example of course web company as we said + +18 +00:01:43,780 --> 00:01:50,280 +the last time it produces jacketsبالطبع هذه الشركة + +19 +00:01:50,280 --> 00:01:56,820 +فقط تنقل قيمة الصناعة، بطبع هذه الاسمحة فقط تجعل + +20 +00:01:56,820 --> 00:02:00,960 +هذا المثال أكثر بسيطًا لنا لكي نفهم ما يعنيه + +21 +00:02:00,960 --> 00:02:07,260 +تفاصيل الواريانس، لذلك هذه هي اسمحة سنرحل هذه + +22 +00:02:07,260 --> 00:02:13,320 +الاسمحات عندما نتعامل مع بعض المشكلات في نهاية هذا + +23 +00:02:13,320 --> 00:02:18,330 +الحلقةبالطبع فإنها فقط تجعل تجارب التصنيع تتجارب + +24 +00:02:18,330 --> 00:02:19,490 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +25 +00:02:19,490 --> 00:02:22,070 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +26 +00:02:22,070 --> 00:02:22,130 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +27 +00:02:22,130 --> 00:02:22,290 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +28 +00:02:22,290 --> 00:02:24,430 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +29 +00:02:24,430 --> 00:02:32,510 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +30 +00:02:32,510 --> 00:02:44,130 +تجارب ت + +31 +00:02:44,170 --> 00:02:48,930 +سيتسلط في أكتر من عام 2011 وهذه التقريرة تعني أننا + +32 +00:02:48,930 --> 00:02:53,190 +لن نكون لدينا أي بدأ أو انتهاء العمل في البرنامج، + +33 +00:02:53,190 --> 00:02:56,930 +نحن لن نكون لدينا أي بداية أو انتهاء عمليات + +34 +00:02:56,930 --> 00:03:00,990 +الهدايا ولسنا لن نكون لدينا أي بداية أو انتهاء + +35 +00:03:00,990 --> 00:03:07,070 +عمليات المادة العامة، لذلك هذه التقريرة ستجعل هذا + +36 +00:03:07,070 --> 00:03:15,850 +المثال أكثر أو ستجعله أسهل لنا أن نفهمهو بعد ذلك + +37 +00:03:15,850 --> 00:03:23,930 +بالنسبة للمثال نفسه أيضًا، المثال يوضح أن شركة + +38 +00:03:23,930 --> 00:03:28,090 +الإنترنت أو شركة الإنترنت لديها أسعار مختلفة تتبع، + +39 +00:03:28,090 --> 00:03:32,950 +لديها أسعار مادية مدعومة بقدرة 60 دولار في جاكت، + +40 +00:03:32,950 --> 00:03:38,550 +لديها أسعار عمل مدعومة بقدرة 16 دولار في جاكت + +41 +00:03:38,900 --> 00:03:43,540 +والسعر المصادر المستقبلي بقيمة أكتر من 12 دولار + +42 +00:03:43,540 --> 00:03:48,580 +على جاكت، لذلك بقيمة 88 دولار على جاكت بقيمة + +43 +00:03:48,580 --> 00:03:56,030 +مستقبليةو بالطبع قمنا بإيقافها هنا لأخر مرة، دعنا + +44 +00:03:56,030 --> 00:04:02,230 +نكمل مع شركة الويب، بالطبع المثال أيضًا يشير إلى + +45 +00:04:02,230 --> 00:04:04,430 +أن عدد المجتمعات التي تعمل فيها عمليات مباركة + +46 +00:04:04,430 --> 00:04:07,090 +عمليات مباركة عمليات مباركة عمليات مباركة عمليات + +47 +00:04:07,090 --> 00:04:08,050 +مباركة عمليات مباركة عمليات مباركة عمليات مباركة + +48 +00:04:08,050 --> 00:04:09,810 +عمليات مباركة عمليات مباركة عمليات مباركة عمليات + +49 +00:04:09,810 --> 00:04:13,770 +مباركة عمليات مباركة عمليات مباركة عمليات مباركة + +50 +00:04:13,770 --> 00:04:17,870 +عمليات مباركة عمليات + +51 +00:04:17,870 --> 00:04:21,420 +مباركة عمليات مليس عملية عملية عملية عملية عملية + +52 +00:04:21,420 --> 00:04:22,160 +عملية عملية عملية عملية عملية عملية عملية عملية + +53 +00:04:22,160 --> 00:04:23,560 +عملية عملية عملية عملية عملية عملية عملية عملية + +54 +00:04:23,560 --> 00:04:29,320 +عملية عملية عملية عملية عملية عملية عملية عملية + +55 +00:04:29,320 --> 00:04:31,740 +عملية عملية عملية عملية عملية عملية عملية عملية + +56 +00:04:31,740 --> 00:04:38,140 +عملية عملية عملية عملية عملية عملية عملية عملية + +57 +00:04:38,140 --> 00:04:38,140 +عملية عملية عملية عملية عملية عملية عملية عملية + +58 +00:04:38,140 --> 00:04:38,220 +عملية عملية عملية عملية عملية عملية عملية عملية + +59 +00:04:38,220 --> 00:04:38,220 +عملية عملية عملية عملية عملية عملية عملية عملية + +60 +00:04:38,220 --> 00:04:49,380 +عملية عملية عملية عملية + +61 +00:04:49,380 --> 00:04:54,290 +عهنا تشير إلى أن المستقبل المعلق فقط من 0 إلى + +62 +00:04:54,290 --> 00:05:02,190 +12000، هذا يعني أن هذا المستقبل لم يظهر فقط، + +63 +00:05:02,190 --> 00:05:09,960 +ممتاز، ممتاز، لذلك العلاقة بينالخطوط وخطوط السيارة + +64 +00:05:09,960 --> 00:05:14,460 +فقط موجودة أو مستخدمة فقط داخل هذه المنطقة + +65 +00:05:14,460 --> 00:05:17,340 +المعلقه، خارج هذه المنطقة المعلقه، يمكن أن يكون + +66 +00:05:17,340 --> 00:05:21,960 +هناك اختلافات في أسعار الثانوية والأسعار + +67 +00:05:21,960 --> 00:05:25,960 +المستخدمة، بالطبع أيضًا، أيضًا، الأمثلة أيضًا تشير + +68 +00:05:25,960 --> 00:05:29,740 +إلى أن المعلقات ومعلومات الحقيقية لـ 4 أبريل 2011 + +69 +00:05:29,740 --> 00:05:35,460 +هي مثلًامقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +70 +00:05:35,460 --> 00:05:39,960 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +71 +00:05:39,960 --> 00:05:49,300 +مقارنة + +72 +00:05:49,610 --> 00:05:57,210 +بقدرة التصميم والتسجيل لأننا قلنا باعتبارنا أن نفس + +73 +00:05:57,210 --> 00:06:00,610 +المجموعات التي تم تصميمها سيتم تسجيلها، لذلك بقدرة + +74 +00:06:00,610 --> 00:06:05,170 +التصميم والتسجيل في عدد المجموعات بالطبع هي 12000 + +75 +00:06:05,170 --> 00:06:12,210 +جاكتين بينما بقدرة التصميم والتسجيل كانت 10,000 + +76 +00:06:12,210 --> 00:06:19,740 +جاكتين، الآن كما ترىنحن لدينا المعلومات أو لدينا + +77 +00:06:19,740 --> 00:06:26,260 +المعلومات عن الواقعي و عن الواقعي لذلك نستطيع الآن + +78 +00:06:26,260 --> 00:06:30,960 +تقارير الاثنين تقارير المقالات الواقعية و تقارير + +79 +00:06:30,960 --> 00:06:35,720 +المقالات الحقيقية و من هذا التقارير نستطيع تخطيط + +80 +00:06:35,720 --> 00:06:45,220 +مختلفتنا دعونا نرى كيف سنقدر تقاريرنا لكن قبل ذلك + +81 +00:06:46,010 --> 00:06:52,090 +بتحدث عن هذا الانتجار من الانتجارات يجب أن نعتبر + +82 +00:06:52,090 --> 00:06:59,990 +أن انتجار الانتجار مصممة في مستوى مختلف يبدأ من + +83 +00:06:59,990 --> 00:07:07,350 +مستوى 0 ثم + +84 +00:07:07,350 --> 00:07:16,680 +مستوى 1 ثم مستوى 2و تنتهي في المرحلة الثالثة + +85 +00:07:16,680 --> 00:07:21,240 +بالطبع في القصة الرقم أربع نحن سنأخذ تجارب التجارب + +86 +00:07:21,240 --> 00:07:24,380 +التجاربية التجاربية التجاربية التجاربية التجاربية + +87 +00:07:24,380 --> 00:07:25,440 +التجاربية التجاربية التجاربية التجاربية التجاربية + +88 +00:07:25,440 --> 00:07:25,460 +التجاربية التجاربية التجاربية التجاربية التجاربية + +89 +00:07:25,460 --> 00:07:25,760 +التجاربية التجاربية التجاربية التجاربية التجاربية + +90 +00:07:25,760 --> 00:07:26,120 +التجاربية التجاربية التجاربية التجاربية التجاربية + +91 +00:07:26,120 --> 00:07:27,960 +التجاربية التجاربية التجاربية التجاربية التجاربية + +92 +00:07:27,960 --> 00:07:34,440 +التجاربية التجاربية التجاربية + +93 +00:07:34,440 --> 00:07:38,600 +التجاربية + +94 +00:07:38,600 --> 00:07:42,820 +التجاربية التجارب + +95 +00:07:45,360 --> 00:07:51,300 +of details increases + +96 +00:07:51,300 --> 00:07:57,980 +this means that the level zero has the lowest + +97 +00:07:57,980 --> 00:08:04,750 +amount of detailsحيث أن مستوى 3 يحتوي على أكتر عدد + +98 +00:08:04,750 --> 00:08:08,450 +من التفاصيل وطبعا مستوى 1 يحتوي على أكتر عدد من + +99 +00:08:08,450 --> 00:08:11,650 +التفاصيل من مستوى 0 مستوى 2 يحتوي على أكتر عدد من + +100 +00:08:11,650 --> 00:08:15,270 +التفاصيل من مستوى 1 و2 ومستوى 3 طبعا كما قلنا + +101 +00:08:15,270 --> 00:08:21,130 +يحتوي على أكتر عدد من التفاصيل لذلك الآن دعنا نعود + +102 +00:08:21,130 --> 00:08:29,870 +إلى مثلنا ونرى كيف سنقدم المعلومات كيف سنقدم + +103 +00:08:30,870 --> 00:08:34,990 +التحديات التجارية كما يمكننا أن نرى هنا هناك قسم + +104 +00:08:34,990 --> 00:08:41,710 +لتحديات حقيقية وقسم أخر لتحديات الميزانية وبالطبع + +105 +00:08:41,710 --> 00:08:49,530 +الفرق بين القسم الأول والثالث قسم هي التحديات كما + +106 +00:08:49,530 --> 00:08:54,240 +يمكننا أن نرى هنا لذلكوكان لدينا ميزة من الميزات + +107 +00:08:54,240 --> 00:08:56,880 +الحقيقية من الميزة من الميزة من الميزة من الميزة + +108 +00:08:56,880 --> 00:08:56,940 +من الميزة من الميزة من الميزة من الميزة من الميزة + +109 +00:08:56,940 --> 00:08:57,820 +من الميزة من الميزة من الميزة من الميزة من الميزة + +110 +00:08:57,820 --> 00:09:08,140 +من الميزة من الميزة من الميزة من الميزة + +111 +00:09:08,860 --> 00:09:12,940 +of course now the expenses or the costs, we start + +112 +00:09:12,940 --> 00:09:15,180 +with the variable cost of course, direct + +113 +00:09:15,180 --> 00:09:18,780 +materials, the actual number or the actual amount + +114 +00:09:18,780 --> 00:09:22,200 +is 621600 + +115 +00:09:22,200 --> 00:09:25,440 +while as according to the budget it is 720, + +116 +00:09:26,220 --> 00:09:27,980 +therefore there is a difference by the amount of + +117 +00:09:27,980 --> 00:09:35,090 +98400العمل المصطلح الوطني الواقعي هو 198 مليون + +118 +00:09:35,090 --> 00:09:39,370 +دولار بينما بالنسبة للمجلد فهو فقط 192 مليون دولار + +119 +00:09:39,370 --> 00:09:41,550 +فهو فقط 192 مليون دولار بينما بالنسبة للمجلد فهو + +120 +00:09:41,550 --> 00:09:42,590 +192 مليون دولار بينما بالنسبة للمجلد فهو 192 مليون + +121 +00:09:42,590 --> 00:09:44,410 +دولار بينما بالنسبة للمجلد فهو 192 مليون دولار + +122 +00:09:44,410 --> 00:09:44,430 +بينما بالنسبة للمجلد فهو 192 مليون دولار بينما + +123 +00:09:44,430 --> 00:09:48,370 +بالنسبة للمجلد فهو 192 مليون دولار بينما بالنسبة + +124 +00:09:48,370 --> 00:09:52,690 +للمجلد فهو 192 مليون دولار بينما بالنسبة للمجلد + +125 +00:09:52,690 --> 00:10:00,960 +فهو 192 مليون دولار بينما بالنسبة للمثم مصادر + +126 +00:10:00,960 --> 00:10:07,700 +الميزانية المختلفة هي 130500 و 13500 + +127 +00:10:07,700 --> 00:10:13,660 +هي الميزانية المختلفةومن ثم قيمة الواقعية 285 + +128 +00:10:13,660 --> 00:10:18,720 +مليون دولار حيث أن الواجهة التي رأيناها أو كما + +129 +00:10:18,720 --> 00:10:24,780 +أعرفها الأمثلة كانت 276 ألف دولار فبالتالي بالنسبة + +130 +00:10:24,780 --> 00:10:28,900 +للدفع التجاري هنا لدينا الدفع التجاري بالنسبة + +131 +00:10:28,900 --> 00:10:33,280 +لدفعنا 108 ألف دولار حيث أن بالنسبة للواجهة + +132 +00:10:33,280 --> 00:10:39,940 +التجارية لدينا فقط دفع تجاري بقدرة 14900 دولار مع + +133 +00:10:43,020 --> 00:10:50,620 +93100 مختلفة أولاً كما نستطيع أن نرى هنا لدينا + +134 +00:10:50,620 --> 00:10:59,460 +مقالات مختلفة لدينا ال U و لدينا ال F ممتاز ال U + +135 +00:10:59,460 --> 00:11:05,720 +تعني مختلفة غير مفضلة بينما ال F تعني مختلفة مفضلة + +136 +00:11:07,080 --> 00:11:10,840 +So what do you mean by a favorable variance and + +137 +00:11:10,840 --> 00:11:16,660 +what do you mean by an unfavorable variance? What + +138 +00:11:16,660 --> 00:11:19,660 +do you think from the term itself favorable and + +139 +00:11:19,660 --> 00:11:26,360 +unfavorable? Favorable the actual more than the + +140 +00:11:26,360 --> 00:11:30,840 +budgetWe cannot say that because here we are + +141 +00:11:30,840 --> 00:11:33,280 +comparing two different things. We are comparing + +142 +00:11:33,280 --> 00:11:35,960 +revenues and we are comparing costs. So we cannot + +143 +00:11:35,960 --> 00:11:40,120 +say that the actual is greater than or the + +144 +00:11:40,120 --> 00:11:42,780 +favorable variances is because the actual is + +145 +00:11:42,780 --> 00:11:45,540 +greater than the budgeted or the budgeted is + +146 +00:11:45,540 --> 00:11:48,180 +greater than the actual. We need more details in + +147 +00:11:48,180 --> 00:11:48,860 +our definition + +148 +00:11:51,890 --> 00:11:54,770 +favorable stand for the budget is more than the + +149 +00:11:54,770 --> 00:11:59,070 +actual and in the experts of course the favorable + +150 +00:11:59,070 --> 00:12:04,470 +stand for the actual is more than the budget the + +151 +00:12:04,470 --> 00:12:11,710 +opposite the opposite in in in let us take a a + +152 +00:12:11,710 --> 00:12:14,770 +general definition of favorable and unfavorable + +153 +00:12:14,770 --> 00:12:18,470 +and then go to the details first of all + +154 +00:12:22,720 --> 00:12:31,000 +Favorable variances are variances that affect net + +155 +00:12:31,000 --> 00:12:37,240 +operating income or + +156 +00:12:37,240 --> 00:12:40,660 +affect an increase in net operating income + +157 +00:12:40,660 --> 00:12:44,060 +Therefore, + +158 +00:12:44,440 --> 00:12:48,600 +any favorable variance would increase the + +159 +00:12:48,600 --> 00:12:49,560 +operating income + +160 +00:12:53,850 --> 00:12:58,750 +مرة أخرى، الـ Favorable Variances هم الـ Variances + +161 +00:12:58,750 --> 00:13:06,870 +التي تؤثر على زيادة في + +162 +00:13:06,870 --> 00:13:11,350 +الوالدة التي تعمل فيها أو الوالدة التي تعمل + +163 +00:13:11,350 --> 00:13:11,910 +بالمجموعة التي تعمل بالمجموعة التي تعمل بالمجموعة + +164 +00:13:11,910 --> 00:13:15,110 +التي تعمل بالمجموعة التي تعمل بالمجموعة التي تعمل + +165 +00:13:15,110 --> 00:13:16,610 +بالمجموعة التي تعمل بالمجموعة التي تعمل بالمجموعة + +166 +00:13:16,610 --> 00:13:17,290 +التي تعمل بالمجموعة التي تعمل بالمجموعة التي تعمل + +167 +00:13:17,290 --> 00:13:17,290 +بالمجموعة التي تعمل بالمجموعة التي تعمل بالمجموعة + +168 +00:13:17,290 --> 00:13:17,950 +التي تعمل بالمجموعة التي تعمل بالمجموعة التي تعمل + +169 +00:13:17,950 --> 00:13:21,930 +بالمجموعة التي تعمل بالمجموعة التي تعمل بالمجموعة + +170 +00:13:23,890 --> 00:13:29,430 +أدقريز او افكت ادقريز in net operating income + +171 +00:13:29,430 --> 00:13:36,970 +therefore + +172 +00:13:36,970 --> 00:13:40,790 +according + +173 +00:13:40,790 --> 00:13:47,350 +to the revenues the variance would be favorable if + +174 +00:13:47,350 --> 00:13:53,350 +the actual is more than the budgeted + +175 +00:13:56,660 --> 00:14:02,140 +إذا كانت الميزة حقيقية أكتر من الميزة المجلدية، + +176 +00:14:02,140 --> 00:14:08,040 +فالتغيير سيكون مفيد لنا لأن كما نرى إذا كانت + +177 +00:14:08,040 --> 00:14:13,400 +الميزة ستزاد من الميزة المجلدية، هذا يعني أن هذا + +178 +00:14:13,400 --> 00:14:18,400 +التغيير أو هذه التغييرة سيؤثر على زيارة الميزة + +179 +00:14:18,400 --> 00:14:25,740 +المجلدية، صحيح؟while as the opposite if the actual + +180 +00:14:25,740 --> 00:14:32,040 +revenues are less than the budgeted revenues we + +181 +00:14:32,040 --> 00:14:38,360 +would have an unfavorable varianceلأن كما نستطيع + +182 +00:14:38,360 --> 00:14:45,060 +أن نرى إذا كانت الميزة الحقيقية أقل من الميزة + +183 +00:14:45,060 --> 00:14:47,480 +المدفوعة، هذا يعني أن الميزة المدفوعة التي تعمل + +184 +00:14:47,480 --> 00:14:54,240 +بالمجموعة التجارية ستتخلص من الميزة المدفوعة + +185 +00:14:54,240 --> 00:14:57,980 +التي تعمل بالمجموعة التجاريةلذلك كما نستطيع أن نرى + +186 +00:14:57,980 --> 00:15:02,780 +هنا باعتبار الميزانيات، مجموعة الميزانيات أو + +187 +00:15:02,780 --> 00:15:08,640 +الميزانيات المجموعة كانت 1 مليون و 440 ألف دولار + +188 +00:15:08,640 --> 00:15:17,340 +بينما كانت الواقعية 1 مليون و 250 ألف دولار. هذا + +189 +00:15:17,340 --> 00:15:22,000 +يعني بالطبع الفرق بين الاتنين 190 ألف. لكن هل هذا + +190 +00:15:22,000 --> 00:15:26,120 +غير مفيد أو مفيد؟it is unfavorable why because the + +191 +00:15:26,120 --> 00:15:33,700 +actual is less than the budgeted while as for + +192 +00:15:33,700 --> 00:15:37,400 +instance for the direct materials let us take the + +193 +00:15:37,400 --> 00:15:42,840 +direct materials as an example the actual cost is + +194 +00:15:42,840 --> 00:15:45,720 +six hundred and twenty one thousand six hundred + +195 +00:15:45,720 --> 00:15:49,880 +while as the budgeted cost was seven hundred and + +196 +00:15:49,880 --> 00:15:56,510 +twenty thousandtherefore the cost here is less + +197 +00:15:56,510 --> 00:16:01,890 +than the cost here the actual cost here is less + +198 +00:16:01,890 --> 00:16:05,110 +than the budgeted cost here therefore this would + +199 +00:16:05,110 --> 00:16:09,330 +affect an increase on our net operating income + +200 +00:16:09,330 --> 00:16:12,870 +hence the favorable notation + +201 +00:16:14,990 --> 00:16:19,710 +وإذا كنا نعرفه على الطريق الآخر حوله، على سبيل + +202 +00:16:19,710 --> 00:16:24,570 +المثال، عمل مصنع مباشرة، كما نستطيع أن نرى، الرقم + +203 +00:16:24,570 --> 00:16:31,890 +الحقيقي هو 198 ألف دولار، ورقم الحقيقي 198 ألف + +204 +00:16:31,890 --> 00:16:36,200 +دولار، ورقم المدفع 192 ألف دولاربالتالي، الـ + +205 +00:16:36,200 --> 00:16:41,080 +Budgeted أقل من الـ Actual هذا يعني أن الـ Actual + +206 +00:16:41,080 --> 00:16:46,380 +أكثر من الـ Budgeted، لذلك لدينا مختلفة غير مفيدة + +207 +00:16:46,380 --> 00:16:51,120 +لماذا؟ لأن هذه المختلفة ستقوم بتقسيم عمليات عمليات + +208 +00:16:51,120 --> 00:16:51,600 +عمليات عمليات عمليات عمليات عمليات عمليات عمليات + +209 +00:16:51,600 --> 00:16:52,380 +عمليات عمليات عمليات عمليات عمليات عمليات عمليات + +210 +00:16:52,380 --> 00:16:54,780 +عمليات عمليات عمليات عمليات عمليات عمليات عمليات + +211 +00:16:54,780 --> 00:16:56,080 +عمليات عمليات عمليات عمليات عمليات عمليات عمليات + +212 +00:16:56,080 --> 00:16:56,840 +عمليات عمليات عمليات عمليات عمليات عمليات عمليات + +213 +00:16:56,840 --> 00:17:01,180 +عمليات عم + +214 +00:17:01,320 --> 00:17:05,600 +بالتالي، الـ Favorable Variances هي الـ Variances + +215 +00:17:05,600 --> 00:17:11,320 +التي تؤثر على زيادة المصادر التجارية في المصادر + +216 +00:17:11,320 --> 00:17:13,320 +التجارية في المصادر التجارية في المصادر التجارية + +217 +00:17:13,320 --> 00:17:13,700 +في المصادر التجارية في المصادر التجارية في المصادر + +218 +00:17:13,700 --> 00:17:20,440 +التجارية في المصادر التجارية في المصادر التجارية + +219 +00:17:20,440 --> 00:17:24,660 +في المصادر التجارية في المصادر التجارية في المصادر + +220 +00:17:24,660 --> 00:17:27,980 +التجارية في المصادر التجارية في المصادر التجارية + +221 +00:17:27,980 --> 00:17:32,090 +في المصادر التجارية في المصادر التجاريةهل لديك + +222 +00:17:32,090 --> 00:17:39,670 +أسئلة؟ كما نستطيع أن نرى هنا أن هذا الانتجار + +223 +00:17:39,670 --> 00:17:40,930 +التقليدي أو الانتجار المستوى واحد + +224 +00:17:43,600 --> 00:17:49,420 +قام بإعطائنا الاختلافات المختلفة لكل إضافة من + +225 +00:17:49,420 --> 00:17:52,900 +الميزانيات وميزانيات في مصطلح الإيقاع كما نستطيع + +226 +00:17:52,900 --> 00:17:56,280 +أن نرى هنا هذا هو مصطلح الإيقاع ميزانيات أقل + +227 +00:17:56,280 --> 00:17:58,960 +ميزانيات ميزانية مستخدم مستخدم مستخدم مستخدم + +228 +00:17:58,960 --> 00:18:04,540 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +229 +00:18:04,540 --> 00:18:04,560 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +230 +00:18:04,560 --> 00:18:04,560 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +231 +00:18:04,560 --> 00:18:05,340 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +232 +00:18:05,340 --> 00:18:07,740 +مستخدم مست + +233 +00:18:10,220 --> 00:18:16,780 +مقارنة كل أشياء من خلال مصطلح الدولة لكي تحصل على + +234 +00:18:16,780 --> 00:18:22,000 +التغييرات و بالطبع اختار اذا كانت هذه التغييرات + +235 +00:18:22,000 --> 00:18:27,700 +غير مفاجئة او مفاجئة هذا هو عملية تجارب الاناليز + +236 +00:18:27,700 --> 00:18:29,260 +الواحدة + +237 +00:18:33,560 --> 00:18:36,880 +عندما يظهر عملية عملية عملية عملية عملية عملية + +238 +00:18:36,880 --> 00:18:37,700 +عملية عملية عملية عملية عملية عملية عملية عملية + +239 +00:18:37,700 --> 00:18:39,920 +عملية عملية عملية عملية عملية عملية عملية عملية + +240 +00:18:39,920 --> 00:18:42,540 +عملية عملية عملية عملية عملية عملية عملية عملية + +241 +00:18:42,540 --> 00:18:42,540 +عملية عملية عملية عملية عملية عملية عملية عملية + +242 +00:18:42,540 --> 00:18:42,540 +عملية عملية عملية عملية عملية عملية عملية عملية + +243 +00:18:42,540 --> 00:18:42,660 +عملية عملية عملية عملية عملية عملية عملية عملية + +244 +00:18:42,660 --> 00:18:42,800 +عملية عملية عملية عملية عملية عملية عملية عملية + +245 +00:18:42,800 --> 00:18:43,800 +عملية عملية عملية عملية عملية عملية عملية عملية + +246 +00:18:43,800 --> 00:18:53,230 +عملية عملية عأو مؤسسة أسعار في مؤسسة أو مؤسسة + +247 +00:18:53,230 --> 00:18:59,730 +مؤسسة في مؤسسة ومؤسسك يأتي إليك ويقول أنا قمت بعمل + +248 +00:18:59,730 --> 00:19:04,710 +هذا الاناليس هذا الاناليس السهل بين مصطلح المصطلح + +249 +00:19:04,710 --> 00:19:10,110 +والمصطلح الحقيقي والمصطلح + +250 +00:19:10,110 --> 00:19:10,110 +والمصطلح والمصطلح والمصطلح والمصطلح والمصطلح + +251 +00:19:10,110 --> 00:19:10,510 +والمصطلح والمصطلح والمصطلح والمصطلح والمصطلح + +252 +00:19:10,510 --> 00:19:10,970 +والمصطلح والمصطلح والمصطلح والمصطلح والمصطلح + +253 +00:19:10,970 --> 00:19:12,950 +والمصطلح والمصطلح والمصطلح والمصطلح والمصطلح + +254 +00:19:12,950 --> 00:19:22,130 +والمصطلح والSo you as a cost analyst or as a cost + +255 +00:19:22,130 --> 00:19:26,490 +accountant or as a management accountant I need + +256 +00:19:26,490 --> 00:19:32,330 +you to give me the causes, give me the reasons of + +257 +00:19:32,330 --> 00:19:39,060 +this varianceماذا تعتقد أنه أسباب أو أسباب هذه + +258 +00:19:39,060 --> 00:19:44,880 +التغييرات؟ 93100 تغييرات غير مناسبة لماذا لدينا + +259 +00:19:44,880 --> 00:19:47,920 +هذه التغييرات؟ بسبب ما بالضبط؟ + +260 +00:19:51,290 --> 00:19:54,610 +it could be excellent it could be that in in in + +261 +00:19:54,610 --> 00:19:58,870 +preparing our budget we didn't consider all the + +262 +00:19:58,870 --> 00:20:02,710 +conditions we didn't consider all the economic + +263 +00:20:02,710 --> 00:20:05,430 +conditions we didn't consider some of the market + +264 +00:20:05,430 --> 00:20:08,130 +conditions and so on therefore we had missing + +265 +00:20:08,130 --> 00:20:12,170 +information in predicting our future therefore we + +266 +00:20:12,170 --> 00:20:16,690 +might have some problems in predicting the future + +267 +00:20:16,690 --> 00:20:19,650 +or preparing our budget could be + +268 +00:20:23,410 --> 00:20:28,190 +between what and what excellent as we can see here + +269 +00:20:28,190 --> 00:20:34,970 +the budgeted amount is considered or was prepared + +270 +00:20:34,970 --> 00:20:40,890 +according to twelve thousand units or twelve + +271 +00:20:40,890 --> 00:20:46,920 +thousand jackets as we can see heretherefore this + +272 +00:20:46,920 --> 00:20:50,600 +revenue is according to twelve thousand jackets + +273 +00:20:50,600 --> 00:20:54,980 +these costs are according to twelve thousand + +274 +00:20:54,980 --> 00:21:01,400 +jackets while as according to the actual results + +275 +00:21:01,400 --> 00:21:06,300 +the actual number of units produced and sold was + +276 +00:21:06,300 --> 00:21:10,580 +not twelve thousand units but ten thousand units + +277 +00:21:12,900 --> 00:21:19,840 +والعامات هنا هي بالنسبة لـ 10,000 والسعر هنا مع + +278 +00:21:19,840 --> 00:21:27,640 +مجموعة أو محفظة هي بالنسبة لـ 10,000 لذلك هذا هو + +279 +00:21:27,640 --> 00:21:35,960 +السبب رقم واحد لهذه التغييرات سبب + +280 +00:21:35,960 --> 00:21:40,760 +واحد مختلف + +281 +00:21:55,230 --> 00:22:05,670 +actual units sold of course produced and sold than + +282 +00:22:05,670 --> 00:22:11,110 +budgeted + +283 +00:22:17,730 --> 00:22:20,650 +this is the main or this is one of the reasons + +284 +00:22:20,650 --> 00:22:23,510 +that we have this ninety three thousand one + +285 +00:22:23,510 --> 00:22:26,930 +hundred but is it the only reason that we have + +286 +00:22:26,930 --> 00:22:29,990 +this variance what is the other reason or other + +287 +00:22:29,990 --> 00:22:34,810 +reasons if you if you have more excellent + +288 +00:22:34,810 --> 00:22:41,670 +excellent therefore we also might have different + +289 +00:22:41,670 --> 00:22:46,560 +selling prices and different course per unitدعنا + +290 +00:22:46,560 --> 00:22:51,560 +نأخذ المثال هنا واحد مليون و أربع ألف و أربع ألف و + +291 +00:22:51,560 --> 00:22:53,960 +أربع ألف و أربع ألف و أربع ألف و أربع ألف و أربع + +292 +00:22:53,960 --> 00:22:54,900 +ألف و أربع ألف و أربع ألف و أربع ألف و أربع ألف و + +293 +00:22:54,900 --> 00:22:57,520 +أربع ألف و أربع ألف و أربع ألف و أربع ألف و أربع + +294 +00:22:57,520 --> 00:22:58,860 +ألف و أربع ألف و أربع ألف و أربع ألف و أربع ألف و + +295 +00:22:58,860 --> 00:23:00,020 +أربع ألف و أربع ألف و أربع ألف و أربع ألف و أربع + +296 +00:23:00,020 --> 00:23:00,820 +ألف و أربع ألف و أربع ألف و أربع ألف و أربع ألف و + +297 +00:23:00,820 --> 00:23:07,240 +أربع ألف و أربع ألف و أربع ألف و أربع ألف و أربع + +298 +00:23:07,240 --> 00:23:09,340 +ألف و أربع + +299 +00:23:14,620 --> 00:23:20,480 +هو ليس فقط السبب أن هذه الـ 190 ألف دولار كفارية + +300 +00:23:20,480 --> 00:23:26,160 +أو كفارية غير مناسبة ليس فقط لأن الفرق بين الـ 12 + +301 +00:23:26,160 --> 00:23:30,180 +ألف أجسام و 10 ألف أجسام و 10 ألف أجسام و 10 ألف + +302 +00:23:30,180 --> 00:23:30,180 +أجسام و 10 ألف أجسام و 10 ألف أجسام و 10 ألف أجسام + +303 +00:23:30,180 --> 00:23:30,580 +و 10 ألف أجسام و 10 ألف أجسام و 10 ألف أجسام و 10 + +304 +00:23:30,580 --> 00:23:30,660 +ألف أجسام و 10 ألف أجسام و 10 ألف أجسام و 10 ألف + +305 +00:23:30,660 --> 00:23:31,080 +أجسام و 10 ألف أجسام و 10 ألف أجسام و 10 ألف أجسام + +306 +00:23:31,080 --> 00:23:36,340 +و 10 ألف أجسام و 10 ألف أجسام و 10 ألف أجسام و 10 + +307 +00:23:36,340 --> 00:23:54,400 +ألف أجسام و 10 ألف أجسام و 10 أHigher price يعني + +308 +00:23:54,400 --> 00:23:57,700 +you mean that if we have a higher price therefore + +309 +00:23:57,700 --> 00:24:02,160 +this variance is good No it's not good, higher + +310 +00:24:02,160 --> 00:24:05,800 +price means higher revenue in the actual and this + +311 +00:24:05,800 --> 00:24:08,160 +minimizes the difference between the actual and + +312 +00:24:08,160 --> 00:24:15,310 +the budgetعندما نقول هذا أو عندما نقوم بتحليل أو + +313 +00:24:15,310 --> 00:24:22,150 +نحصل على هذه التحليلات، يجب أن نقوم بتحليل 93100 + +314 +00:24:22,150 --> 00:24:26,890 +إلى الأسباب المختلفة، قبل أن نقوم بتحليلها إلى + +315 +00:24:26,890 --> 00:24:34,490 +الاسماء المختلفة أو السبب المختلفةبالطبع ، بالطبع + +316 +00:24:34,490 --> 00:24:39,230 +، نحن فقط الآن نتحدث عن الميزات. الآن نحن نتحدث عن + +317 +00:24:39,230 --> 00:24:45,810 +الوضع. لذلك، السبب رقم واحد ، لدينا هذه التغييرات + +318 +00:24:45,810 --> 00:24:52,690 +بقدرة 93100 تغييرات غير مناسبة. السبب الرقم واحد ، + +319 +00:24:52,690 --> 00:24:59,670 +أولاً ، رقم المجموعات التي استخدمت أوالشركات التي + +320 +00:24:59,670 --> 00:25:05,590 +تم تبنيها في تحضير الميزة كانت مختلفة من عدد + +321 +00:25:05,590 --> 00:25:11,230 +المجموعات التي كانت تسعى تسعى تسعى تسعى تسعى تسعى + +322 +00:25:11,230 --> 00:25:11,490 +تسعى تسعى تسعى تسعى تسعى تسعى تسعى تسعى تسعى تسعى + +323 +00:25:11,490 --> 00:25:25,810 +تسعى تسعى تسعى تسعى تسعى تسعى تسعى + +324 +00:25:26,060 --> 00:25:30,520 +هذا سيكون واحد مليون و أربعة و أربعة ألف بينما هنا + +325 +00:25:30,520 --> 00:25:33,260 +سيكون واحد مليون و أربعة ألف بينما هنا سيكون واحد + +326 +00:25:33,260 --> 00:25:34,760 +مليون و أربعة ألف بينما هنا سيكون واحد مليون و + +327 +00:25:34,760 --> 00:25:36,380 +أربعة ألف بينما هنا سيكون واحد مليون و أربعة ألف + +328 +00:25:36,380 --> 00:25:36,900 +بينما هنا سيكون واحد مليون و أربعة ألف بينما هنا + +329 +00:25:36,900 --> 00:25:37,040 +سيكون واحد مليون و أربعة ألف بينما هنا سيكون واحد + +330 +00:25:37,040 --> 00:25:37,040 +مليون و أربعة ألف بينما هنا سيكون واحد مليون و + +331 +00:25:37,040 --> 00:25:37,040 +أربعة ألف بينما هنا سيكون واحد مليون و أربعة ألف + +332 +00:25:37,040 --> 00:25:38,080 +بينما هنا سيكون واحد مليون و أربعة ألف بينما هنا + +333 +00:25:38,080 --> 00:25:47,640 +سيكون واحد مليون و أربعة ألف بينما هنا سيكون واحد + +334 +00:25:47,640 --> 00:25:56,500 +مليون و أربعة ألفممكن .. او .. او .. ممكن تختلف من + +335 +00:25:56,500 --> 00:26:01,660 +الـ Budgeted و الـ Actual كما رأينا هنا كما نستطيع + +336 +00:26:01,660 --> 00:26:06,560 +أن نرى هنا ك .. و ك .. مثل المثال اللي قلت أن + +337 +00:26:06,560 --> 00:26:15,260 +السعر أو السعر الواضح كان 120$ لجزيرة، صحيح؟ الآن + +338 +00:26:15,260 --> 00:26:21,500 +باعتبار النتائج الحقيقية، لم يكن 120$، كان 125$ + +339 +00:26:22,230 --> 00:26:28,490 +لذلك هذا ال 190 ألف دولار من الاختيارات المفاجئة + +340 +00:26:28,490 --> 00:26:36,590 +هي لأسبابين رقم واحد مختلف عدد المجموعات التي تم + +341 +00:26:36,590 --> 00:26:39,170 +إصدارها والتي تم إصدارها والتي تم إصدارها والتي تم + +342 +00:26:39,170 --> 00:26:42,690 +إصدارها والتي تم إصدارها والتي تم إصدارها والتي تم + +343 +00:26:42,690 --> 00:26:42,690 +إصدارها والتي تم إصدارها والتي تم إصدارها والتي تم + +344 +00:26:42,690 --> 00:26:42,690 +إصدارها والتي تم إصدارها والتي تم إصدارها والتي تم + +345 +00:26:42,690 --> 00:26:42,910 +إصدارها والتي تم إصدارها والتي تم إصدارها والتي تم + +346 +00:26:42,910 --> 00:26:43,930 +إصدارها والتي تم إصدارها والتي تم إصدارها والتي تم + +347 +00:26:43,930 --> 00:26:46,630 +إصدارها والتي تم إصدارها والتي تم إصدارها والتي تم + +348 +00:26:46,630 --> 00:26:53,750 +إصدارها والتي تم إصLike what؟ Like the diagonal + +349 +00:26:53,750 --> 00:26:57,590 +section between the others كله تابع لل .. These + +350 +00:26:57,590 --> 00:27:02,430 +two reasons will apply to the revenues as well to + +351 +00:27:02,430 --> 00:27:06,050 +the costs Let us see for example the direct + +352 +00:27:06,050 --> 00:27:10,250 +materials The direct materials here according to + +353 +00:27:10,250 --> 00:27:14,030 +the budget is 720,000 Therefore the direct + +354 +00:27:14,030 --> 00:27:17,430 +materials cost per unit is 60$ correct? + +355 +00:27:20,230 --> 00:27:24,670 +انها ستة دولار تقريبًا للمثال، انظر إلى كتابتك + +356 +00:27:24,670 --> 00:27:29,270 +تقريبًا للمثال، أعطينا أن مدارس المادة المباشرة + +357 +00:27:29,270 --> 00:27:37,150 +تقريبًا أو لجملة مباشرة هي ستة دولار. الأن هنا ستة + +358 +00:27:37,150 --> 00:27:40,990 +عشر واحد ألف ستة عشرة مرتفع بالتسعة ألف، فسيكون + +359 +00:27:40,990 --> 00:27:42,910 +ستة او اتس او اتس او اتس او اتس او اتس او اتس او + +360 +00:27:42,910 --> 00:27:43,870 +اتس او اتس او اتس او اتس او اتس او اتس او اتس او + +361 +00:27:43,870 --> 00:27:47,950 +اتس او اتس اوهل هناك اختلاف في قيمة كل مجلد؟ هناك + +362 +00:27:47,950 --> 00:27:53,790 +اختلاف و هناك اختلاف أيضًا في عدد المجلدين هنا كما + +363 +00:27:53,790 --> 00:27:56,450 +اننا عملنا عملنا عملنا عملنا عملنا عملنا عملنا + +364 +00:27:56,450 --> 00:27:57,310 +عملنا عملنا عملنا عملنا عملنا عملنا عملنا عملنا + +365 +00:27:57,310 --> 00:28:00,610 +عملنا عملنا عملنا عملنا عملنا عملنا عملنا عملنا + +366 +00:28:00,610 --> 00:28:02,290 +عملنا عملنا عملنا عملنا عملنا عملنا عملنا عملنا + +367 +00:28:02,290 --> 00:28:02,290 +عملنا عملنا عملنا عملنا عملنا عملنا عملنا عملنا + +368 +00:28:02,290 --> 00:28:02,290 +عملنا عملنا عملنا عملنا عملنا عملنا عملنا عملنا + +369 +00:28:02,290 --> 00:28:03,230 +عملنا عملنا عملنا عملنا عملنا عملنا عملنا عملنا + +370 +00:28:03,230 --> 00:28:10,410 +عملنا عملنا عملنا عبالتالي لدينا 2 أسباب لدينا + +371 +00:28:10,410 --> 00:28:16,890 +هذه الـ 98400 ميزة مفضلة هذه الميزة هي لأننا لدينا + +372 +00:28:16,890 --> 00:28:21,030 +عدد مختلف من المجموعات التي تمتلكها و تمتلكها و + +373 +00:28:21,030 --> 00:28:25,450 +أيضًا هذه الميزة هي لأننا لدينا عدد مختلف من + +374 +00:28:25,450 --> 00:28:27,730 +المجموعات التي تمتلكها أو عدد مجموعات مادية من + +375 +00:28:27,730 --> 00:28:28,830 +المجموعات التي تمتلكها من المجموعات التي تمتلكها + +376 +00:28:28,830 --> 00:28:29,470 +من المجموعات التي تمتلكها من المجموعات التي + +377 +00:28:29,470 --> 00:28:32,370 +تمتلكها من المجموعات التي تمتلكها من المجموعات + +378 +00:28:32,370 --> 00:28:32,610 +التي تمتلكها من المجموعات التي تمتلكها من + +379 +00:28:32,610 --> 00:28:32,690 +المجموعات التي تمتلكها من المجموعات التي تمتلكها + +380 +00:28:32,690 --> 00:28:35,270 +من المجموعات التي تمتلكها من المجموعاتو أيضًا دعنا + +381 +00:28:35,270 --> 00:28:37,970 +نذهب إلى عملية التصنيف الواضح أن عملية التصنيف + +382 +00:28:37,970 --> 00:28:37,970 +الواضح أن عملية التصنيف الواضح أن عملية التصنيف + +383 +00:28:37,970 --> 00:28:39,450 +الواضح أن عملية التصنيف الواضح أن عملية التصنيف + +384 +00:28:39,450 --> 00:28:41,290 +الواضح أن عملية التصنيف الواضح أن عملية التصنيف + +385 +00:28:41,290 --> 00:28:42,870 +الواضح أن عملية التصنيف الواضح أن عملية التصنيف + +386 +00:28:42,870 --> 00:28:42,870 +الواضح أن عملية التصنيف الواضح أن عملية التصنيف + +387 +00:28:42,870 --> 00:28:42,870 +الواضح أن عملية التصنيف الواضح أن عملية التصنيف + +388 +00:28:42,870 --> 00:28:47,370 +الواضح أن عملية التصنيف الواضح أن عملية التصنيف + +389 +00:28:47,370 --> 00:28:51,030 +الواضح أن عملية التصنيف الواضح أن عملية التصنيف ال + +390 +00:28:53,600 --> 00:28:57,740 +كما يمكننا أن نرى هنا أيضًا، هذه التغييرة هي بسبب + +391 +00:28:57,740 --> 00:29:04,980 +أسبابين. الأول السبب هو أن هنا الـ192000 تم تخطيطه + +392 +00:29:04,980 --> 00:29:10,480 +باعتبار المزيد من الـ16 دولار في جمعية المزيد من + +393 +00:29:10,480 --> 00:29:18,550 +12000 جمعةولهذا، هذا هو واحد من السبب لدينا هذه + +394 +00:29:18,550 --> 00:29:22,270 +التغييرات، هو أننا لدينا الفرق بين عدد المجتمعات + +395 +00:29:22,270 --> 00:29:25,590 +التي تم تخطيطها وعدد المجتمعات الحقيقي التي تم + +396 +00:29:25,590 --> 00:29:32,410 +سوءهاأيضًا، الفرق الأخر هو أن الـ Cost per unit + +397 +00:29:32,410 --> 00:29:39,170 +أيضًا تغيّر، ليس فقط عدد المجموعات، لكن أيضًا Cost + +398 +00:29:39,170 --> 00:29:43,430 +per unit أو Cost per jacket + +399 +00:29:58,300 --> 00:30:02,320 +الشيء نفسه بالنسبة لـ Variable Manufacturing + +400 +00:30:02,320 --> 00:30:09,540 +Overhead الـ 144,000 كانت تسجل باعتبار 12,000 عامة + +401 +00:30:09,540 --> 00:30:15,900 +و باعتبار قيمة كل عامة بقيمة 12 دولار كما قلت في + +402 +00:30:15,900 --> 00:30:16,660 +مثلنا + +403 +00:30:19,730 --> 00:30:29,710 +النتيجة الحقيقية تظهر أن قيمة البرنامج كانت 13.05$ + +404 +00:30:32,360 --> 00:30:39,360 +بالتالي، لدينا 13500 مقارنة مفضلة لأن رقم واحد، + +405 +00:30:39,360 --> 00:30:46,020 +لدينا عدد مختلف من المجموعات أو كتبنا رقمنا + +406 +00:30:46,020 --> 00:30:51,420 +باعتبار عدد مختلف من المجموعات، ورقم اتنين، لدينا + +407 +00:30:51,420 --> 00:30:53,580 +عدد مختلف من المجموعات على المجموعات + +408 +00:30:56,150 --> 00:30:58,990 +الان دعنا نذهب الى الـ Fixed Cost كما نستطيع أن + +409 +00:30:58,990 --> 00:31:03,590 +نرى هنا، الـ Fixed Cost باعتبار الـ 285,000، بينما + +410 +00:31:03,590 --> 00:31:08,150 +باعتبار الـ Static Budget باعتبار الـ 276,000 + +411 +00:31:08,150 --> 00:31:13,770 +دولار. لذلك، لدينا مختلفة بقدر 9000 مختلفة غير + +412 +00:31:13,770 --> 00:31:20,230 +مفيدة. الان، لماذا لدينا هذه المختلفة؟ + +413 +00:31:23,150 --> 00:31:29,470 +هو لأن .. دعنا نجعلها أسهل لك أن تفهم هل هذه + +414 +00:31:29,470 --> 00:31:41,670 +التغييرات أو تغييرات غير مفيدة بقيمة 9000$؟ هل هو + +415 +00:31:41,670 --> 00:31:48,750 +لأن التغيير في عدد المجلدين؟ لماذا لا؟ لأنه عدد + +416 +00:31:48,750 --> 00:31:48,890 +المجلدين غير مفيد + +417 +00:31:52,480 --> 00:31:58,360 +Excellent. We said according to the example the + +418 +00:31:58,360 --> 00:32:04,060 +relevant range for this organization is from zero + +419 +00:32:04,060 --> 00:32:08,500 +to twelve thousand units, twelve thousand jackets. + +420 +00:32:08,960 --> 00:32:13,000 +That means if we are within this relevant range + +421 +00:32:13,000 --> 00:32:17,150 +according to the definition of fixed costالسعر + +422 +00:32:17,150 --> 00:32:25,290 +المقرر لازم يتغير و لا يزداد و لا يتقل بسبب تغيير + +423 +00:32:25,290 --> 00:32:31,470 +و تقل في المجموعات إذا كنا نتحدث بالمقارنة بين الـ + +424 +00:32:31,470 --> 00:32:35,970 +0 و 12000 و كما نستطيع أن نرى هنا، الـ 10000 + +425 +00:32:35,970 --> 00:32:41,150 +موجودة في المقارنة المقررة، صحيح؟ لهذا السبب، هذه + +426 +00:32:41,150 --> 00:32:48,790 +التغييرة بقدر 9000 مقارنة غير مناسبةهو ليس بسبب + +427 +00:32:48,790 --> 00:32:54,270 +التغيير في هذه الرقمات أو التغيير في رقم المجموعات + +428 +00:32:54,270 --> 00:32:59,390 +اللي تم تسليطها او + +429 +00:32:59,390 --> 00:32:59,510 +تسليطها او تسليطها او تسليطها او تسليطها او + +430 +00:32:59,510 --> 00:33:02,190 +تسليطها او تسليطها او تسليطها او تسليطها او + +431 +00:33:02,190 --> 00:33:02,310 +تسليطها او تسليطها او تسليطها او تسليطها او + +432 +00:33:02,310 --> 00:33:02,310 +تسليطها او تسليطها او تسليطها او تسليطها او + +433 +00:33:02,310 --> 00:33:02,310 +تسليطها او تسليطها او تسليطها او تسليطها او + +434 +00:33:02,310 --> 00:33:04,870 +تسليطها او تسليطها او تسليطها او تسليطها او + +435 +00:33:04,870 --> 00:33:07,950 +تسليطها + +436 +00:33:07,950 --> 00:33:14,070 +او تسليطها + +437 +00:33:14,070 --> 00:33:21,030 +او تالأن إذا كما نستطيع أن نرى هنا 93100 مقارنة + +438 +00:33:21,030 --> 00:33:23,070 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +439 +00:33:23,070 --> 00:33:23,890 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +440 +00:33:23,890 --> 00:33:24,610 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +441 +00:33:24,610 --> 00:33:25,270 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +442 +00:33:25,270 --> 00:33:26,190 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +443 +00:33:26,190 --> 00:33:26,430 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +444 +00:33:26,430 --> 00:33:41,790 +عامة عامة عامة عامة عامة عامة عامة + +445 +00:33:41,790 --> 00:33:55,590 +عselling price and cost per unit now + +446 +00:33:55,590 --> 00:34:03,110 +the manager after of course you told him that this + +447 +00:34:03,110 --> 00:34:05,710 +ninety three thousand one hundred unfavorable + +448 +00:34:05,710 --> 00:34:11,770 +variance is isأو قد يكون بسبب اتنين أسباب أول + +449 +00:34:11,770 --> 00:34:16,630 +أسباب هي الفرصة في عدد المجتمعات و عدد المجتمعات + +450 +00:34:16,630 --> 00:34:22,150 +الحقيقي و السبب الثاني هو الفرصة بين سعر السعر و + +451 +00:34:22,150 --> 00:34:26,990 +عدد المجتمعات و عدد المجتمعات الحقيقي و عدد + +452 +00:34:26,990 --> 00:34:27,070 +المجتمعات الحقيقي و عدد المجتمعات الحقيقي و عدد + +453 +00:34:27,070 --> 00:34:28,110 +المجتمعات الحقيقي و عدد المجتمعات الحقيقي و عدد + +454 +00:34:28,110 --> 00:34:28,170 +المجتمعات الحقيقي و عدد المجتمعات الحقيقي و عدد + +455 +00:34:28,170 --> 00:34:28,170 +المجتمعات الحقيقي و عدد المجتمعات الحقيقي و عدد + +456 +00:34:28,170 --> 00:34:28,810 +المجتمعات الحقيقي و عدد المجتمعات الحقيقي و عدد + +457 +00:34:28,810 --> 00:34:35,460 +المجتمعات الحقيقي و عددما هي المادة المرتبطة لـ + +458 +00:34:35,460 --> 00:34:41,280 +Cause No. 1؟ وما هي المادة المرتبطة لـ Cause No. + +459 +00:34:41,420 --> 00:34:48,660 +2؟ لكي يقوموا باستخدام التجارب، لكي يقوموا + +460 +00:34:48,660 --> 00:34:52,260 +باستخدام التجارب، لكي يقوموا باستخدام التجارب، لكي + +461 +00:34:52,260 --> 00:34:54,020 +يقوموا باستخدام التجارب، لكي يقوموا باستخدام + +462 +00:34:54,020 --> 00:34:54,100 +التجارب، لكي يقوموا باستخدام التجارب، لكي يقوموا + +463 +00:34:54,100 --> 00:34:55,400 +باستخدام التجارب، لكي يقوموا باستخدام التجارب، لكي + +464 +00:34:55,400 --> 00:34:59,780 +يقوموا باستخدام التجارب، لكي يقوموا باستخدام + +465 +00:34:59,780 --> 00:35:07,170 +التجارب، لكي يقوموا باهي بسبب ماذا بالضبط؟ لذلك + +466 +00:35:07,170 --> 00:35:14,250 +يجب أن نقوم بتقسيم هذه المادة إلى الاثنين أسباب + +467 +00:35:14,250 --> 00:35:20,190 +مختلفة أسباب رقم واحدة ورقم اثنين. كيف نفعل هذا؟ + +468 +00:35:20,190 --> 00:35:27,050 +كيف نقسم هذه المادة إلى الاثنين الأسباب التي قد + +469 +00:35:27,050 --> 00:35:33,660 +تحدثنا عنها؟By introducing a new term called + +470 +00:35:33,660 --> 00:35:35,400 +flexible budgets + +471 +00:35:49,180 --> 00:35:53,500 +So what do we mean by flexible budgets? But before + +472 +00:35:53,500 --> 00:35:56,460 +knowing what is the definition of flexible + +473 +00:35:56,460 --> 00:35:58,600 +budgets, we need to understand what do we mean by + +474 +00:35:58,600 --> 00:36:01,680 +a static budget Of course here the term budget and + +475 +00:36:01,680 --> 00:36:05,820 +here the term budget it gives us a hint that these + +476 +00:36:05,820 --> 00:36:11,620 +two are according to budgeted selling prices and + +477 +00:36:11,620 --> 00:36:17,890 +budgeted costscorrect? as we said in our earlier + +478 +00:36:17,890 --> 00:36:20,590 +discussion or in the previous lecture that a + +479 +00:36:20,590 --> 00:36:23,650 +budget is a quantitative expression of a plan of + +480 +00:36:23,650 --> 00:36:27,730 +or a proposed plan of action therefore it is a + +481 +00:36:27,730 --> 00:36:32,560 +determination or it is an expectationبالتالي، + +482 +00:36:32,560 --> 00:36:38,120 +القيامة مستقلًا ومستقلًا هما كما يكونوا مهتمين + +483 +00:36:38,120 --> 00:36:43,400 +ببيع السعر المستقل مع قيم مستقل مع قيم مستقل مع + +484 +00:36:43,400 --> 00:36:43,420 +قيم مستقل مع قيم مستقل مع قيم مستقل مع قيم مستقل + +485 +00:36:43,420 --> 00:36:43,700 +مع قيم مستقل مع قيم مستقل مع قيم مستقل مع قيم + +486 +00:36:43,700 --> 00:36:45,220 +مستقل مع قيم مستقل مع قيم مستقل مع قيم مستقل مع + +487 +00:36:45,220 --> 00:36:45,920 +قيم مستقل مع قيم مستقل مع قيم مستقل مع قيم مستقل + +488 +00:36:45,920 --> 00:36:48,100 +مع قيم مستقل مع قيم مستقل مع قيم مستقل مع قيم + +489 +00:36:48,100 --> 00:36:54,220 +مستقل مع قيم مستقل مع قيم مستقل مع قيم مستقل مع + +490 +00:36:54,220 --> 00:37:00,440 +قيم مستقل مع قيم مست + +491 +00:37:02,130 --> 00:37:07,410 +كما يمكنك أن ترى هنا نحن قمنا بتجارب عملياتنا نحن + +492 +00:37:07,410 --> 00:37:15,370 +قمنا بتجارب عملياتنا باعتبارنا أننا سنصنع و نسوي + +493 +00:37:15,370 --> 00:37:22,490 +12000 عمليات صحيح؟ و لسنا سنغير هذه التقرير لسنا + +494 +00:37:22,490 --> 00:37:28,450 +سنغير هذه التقرير و كما يمكننا أن نرى هنا نحن قمنا + +495 +00:37:28,450 --> 00:37:36,110 +بتجارب و نحن قمنا ببناءبقيمة تتبع اتصال او تتبع + +496 +00:37:36,110 --> 00:37:37,170 +اتصال او تتبع اتصال او تتبع اتصال او تتبع اتصال او + +497 +00:37:37,170 --> 00:37:39,630 +تتبع اتصال او تتبع اتصال او تتبع اتصال او تتبع + +498 +00:37:39,630 --> 00:37:39,810 +اتصال او تتبع اتصال او تتبع اتصال او تتبع اتصال او + +499 +00:37:39,810 --> 00:37:39,810 +تتبع اتصال او تتبع اتصال او تتبع اتصال او تتبع + +500 +00:37:39,810 --> 00:37:40,950 +اتصال او تتبع اتصال او تتبع اتصال او تتبع اتصال او + +501 +00:37:40,950 --> 00:37:51,830 +تتبع اتصال او تتبع اتصال او + +502 +00:37:51,830 --> 00:37:58,830 +تتبع اتصال + +503 +00:37:58,830 --> 00:38:07,360 +اوbut according to an actual level of output + +504 +00:38:07,360 --> 00:38:14,420 +therefore the static budget here was built upon + +505 +00:38:14,420 --> 00:38:17,780 +the expectation of twelve thousand units an + +506 +00:38:17,780 --> 00:38:21,840 +expectation while as here the preparation of the + +507 +00:38:21,840 --> 00:38:26,940 +flexible budget would be according to the actual + +508 +00:38:26,940 --> 00:38:30,480 +level of output of ten thousand units + +509 +00:38:33,830 --> 00:38:35,950 +This is the difference or this is the first + +510 +00:38:35,950 --> 00:38:38,150 +difference between flexible budgets and static + +511 +00:38:38,150 --> 00:38:42,890 +budgets Therefore, + +512 +00:38:43,250 --> 00:38:47,910 +when do you think a flexible budget is prepared? + +513 +00:38:52,460 --> 00:38:55,840 +Excellent that means at the end of the accounting + +514 +00:38:55,840 --> 00:38:58,420 +period therefore this is the second difference + +515 +00:38:58,420 --> 00:39:01,820 +between the flexible budgets and static budgets is + +516 +00:39:01,820 --> 00:39:05,660 +that static budgets are prepared before the + +517 +00:39:05,660 --> 00:39:09,320 +beginning of the year or the accounting year or + +518 +00:39:09,320 --> 00:39:14,580 +the accounting fiscal year while asمجموعات مستعدة + +519 +00:39:14,580 --> 00:39:17,920 +مستعدة مستعدة مستعدة مستعدة مستعدة مستعدة مستعدة + +520 +00:39:17,920 --> 00:39:17,960 +مستعدة مستعدة مستعدة مستعدة مستعدة مستعدة مستعدة + +521 +00:39:17,960 --> 00:39:21,960 +مستعدة مستعدة مستعدة مستعدة مستعدة مستعدة مستعدة + +522 +00:39:21,960 --> 00:39:22,240 +مستعدة مستعدة مستعدة مستعدة مستعدة مستعدة مستعدة + +523 +00:39:22,240 --> 00:39:22,780 +مستعدة مستعدة مستعدة مستعدة مستعدة مستعدة مستعدة + +524 +00:39:22,780 --> 00:39:23,900 +مستعدة مستعدة مستعدة مستعدة مستعدة مستعدة مستعدة + +525 +00:39:23,900 --> 00:39:28,000 +مستعدة مستعدة مستعدة مستعدة مستعدة مستعدة مستعدة + +526 +00:39:28,000 --> 00:39:36,300 +مستعدة مستعدة مستعدة + +527 +00:39:36,300 --> 00:39:40,200 +مستعدة + +528 +00:39:40,200 --> 00:39:42,280 +مستعد + +529 +00:39:43,250 --> 00:39:48,390 +تأكد؟ لذلك الفرق الأول بين الاثنين هو أن القيامة + +530 +00:39:48,390 --> 00:39:54,050 +مبنية على تأكيد عدد المجلدين أو تأكيد عدد + +531 +00:39:54,050 --> 00:39:59,110 +المجلدين، بينما القيامة مبنية على تأكيد عدد + +532 +00:39:59,110 --> 00:40:00,170 +المجلدين، بينما القيامة مبنية على تأكيد عدد + +533 +00:40:00,170 --> 00:40:03,620 +المجلدين أو تأكيد عدد المجلدين،الفرق الأول هو + +534 +00:40:03,620 --> 00:40:08,720 +الفرق الثاني هو أن القيامة الانتجارية مستعدة قبل + +535 +00:40:08,720 --> 00:40:12,700 +بداية السنة أو السنة التجارية بينما القيامة + +536 +00:40:12,700 --> 00:40:17,220 +الانتجارية مستعدة بعد نهاية السنة التجارية أو + +537 +00:40:17,220 --> 00:40:17,380 +السنة التجارية او السنة التجارية او السنة التجارية + +538 +00:40:17,380 --> 00:40:17,680 +او السنة التجارية او السنة التجارية او السنة + +539 +00:40:17,680 --> 00:40:17,700 +التجارية او السنة التجارية او السنة التجارية او + +540 +00:40:17,700 --> 00:40:18,400 +السنة التجارية او السنة التجارية او السنة التجارية + +541 +00:40:18,400 --> 00:40:21,320 +او السنة التجارية او السنة التجارية او السنة + +542 +00:40:21,320 --> 00:40:28,420 +التجارية او السنة التجارية او السنة التجارية او + +543 +00:40:28,420 --> 00:40:28,420 +السنة التجار + +544 +00:40:32,660 --> 00:40:40,580 +Both are built upon budgeted costs and selling + +545 +00:40:40,580 --> 00:40:46,890 +pricesبالتالي في تجاربنا لتحقيق الميزاني كما + +546 +00:40:46,890 --> 00:40:52,190 +نستطيع أن نرى هنا نستخدم 120 دولار وهو اتجارب + +547 +00:40:52,190 --> 00:40:57,090 +اتجارب اتجارب نستخدم 60 دولار وهو اتجارب اتجارب + +548 +00:40:57,090 --> 00:41:01,870 +اتجارب البرامج 16 دولار اتجارب اتجارب اتجارب + +549 +00:41:01,870 --> 00:41:05,710 +اتجارب اتجارب اتجارب اتجارب 12 دولار اتجارب اتجارب + +550 +00:41:05,710 --> 00:41:07,650 +276 اتجارب اتجارب + +551 +00:41:10,870 --> 00:41:14,390 +سيكون المقالات المتخصصة أو المقالات المتخصصة أو + +552 +00:41:14,390 --> 00:41:15,890 +المقالات المتخصصة أو المقالات المتخصصة أو المقالات + +553 +00:41:15,890 --> 00:41:18,410 +المتخصصة أو المقالات المتخصصة أو المقالات المتخصصة + +554 +00:41:18,410 --> 00:41:18,450 +أو المقالات المتخصصة أو المقالات المتخصصة أو + +555 +00:41:18,450 --> 00:41:18,670 +المقالات المتخصصة أو المقالات المتخصصة أو المقالات + +556 +00:41:18,670 --> 00:41:20,410 +المتخصصة أو المقالات المتخصصة أو المقالات المتخصصة + +557 +00:41:20,410 --> 00:41:23,170 +أو المقالات المتخصصة أو المقالات المتخصصة أو + +558 +00:41:23,170 --> 00:41:27,350 +المقالات المتخصصة أو المقالات المتخصصة أو المقالات + +559 +00:41:27,350 --> 00:41:35,270 +المتخصصة أو المقالات المتخصصة + +560 +00:41:35,270 --> 00:41:45,370 +أو المدعونا نرى الآن 93100 نسبة غير مفيدة لـ Net + +561 +00:41:45,370 --> 00:41:49,630 +Operating Variance وكيف يمكننا إستخدام الـ + +562 +00:41:49,630 --> 00:41:55,750 +Flexible Budget لنقل هذه المادة إلى الاثنين من + +563 +00:41:55,750 --> 00:42:02,250 +الأسباب مختلفة لهذه التغييرات نحن + +564 +00:42:02,250 --> 00:42:09,010 +ننتظر الـ Flexible Budget إلى نهايةنعم نعم ماذا عن + +565 +00:42:09,010 --> 00:42:13,690 +لدينا .. نستطيع .. نستطيع .. ممتاز، ممتاز، لذلك + +566 +00:42:13,690 --> 00:42:19,870 +لسنا نستخدم الوضع المستقبلي ل .. دعنا نقول أن + +567 +00:42:19,870 --> 00:42:26,030 +خطوات التخطيط، نستخدم الوضع المستقبلي لخطوات + +568 +00:42:26,030 --> 00:42:30,730 +التخطيط. نستخدم فقط الوضع المستقبلي لدينا خطوات + +569 +00:42:30,730 --> 00:42:36,330 +التخطيط أو لدينا خطوات التحكم.بالتالي، نحتاج الوضع + +570 +00:42:36,330 --> 00:42:41,990 +المستقبلي لكي نفهم لماذا نحصل على هذه الفاريانة، + +571 +00:42:41,990 --> 00:42:49,950 +إذا كنت سألك الأنالـ 93 ألف واحدة غير مفيدة بسبب + +572 +00:42:49,950 --> 00:42:52,370 +تغيير الميزانية الطبيعية بالطبع هذا يسمى تغيير + +573 +00:42:52,370 --> 00:42:55,230 +الميزانية الطبيعية بسبب تغيير الميزانية الطبيعية + +574 +00:42:55,230 --> 00:42:57,930 +بسبب تغيير الميزانية الطبيعية بسبب تغيير الميزانية + +575 +00:42:57,930 --> 00:42:59,490 +الطبيعية بين تغيير الميزانية الطبيعية ونتيجة + +576 +00:42:59,490 --> 00:43:02,570 +حقيقية التغيير الميزاني الواحدة الآن إذا كمانجر + +577 +00:43:02,570 --> 00:43:04,990 +سألك كمانجر على سبيل المثال سألك كمانجر على سبيل + +578 +00:43:04,990 --> 00:43:06,490 +المثل كمانجر على سبيل المثل كمانجر على سبيل المثل + +579 +00:43:06,490 --> 00:43:09,110 +كمانجر على سبيل المثل كمانجر على سبيل المثل + +580 +00:43:11,960 --> 00:43:15,660 +أنا كمانجر أحتاج أن أعمل خطوات صحيفة، لدينا عدد + +581 +00:43:15,660 --> 00:43:18,300 +كبير من الـUnfavorable Variants، أحتاج أن أعمل + +582 +00:43:18,300 --> 00:43:22,680 +قرارات، أحتاج أن أعمل أفعال صحيفة، أحتاج أن أتحكم + +583 +00:43:22,680 --> 00:43:26,420 +في هذه الـVariants، أحتاج أن أفهم ما كان المشكلة + +584 +00:43:26,420 --> 00:43:30,520 +لإصلاح هذا المشكلة، الآن كمانجر، أنا أسألك، + +585 +00:43:30,520 --> 00:43:36,360 +الـ93100 Unfavorable Variants هي بسبب ما بالضبط؟لا + +586 +00:43:36,360 --> 00:43:43,640 +نستطيع أن نعرف بالضبط إذا لم نجد طريقة لنقل 93 ألف + +587 +00:43:43,640 --> 00:43:48,400 +أو لن نقوم باستخدام 93 ألف و 100 ألف على الاتصالات + +588 +00:43:48,400 --> 00:43:53,100 +المختلفة التي لدينا، لهذا السبب يجب أن نستخدم + +589 +00:43:53,100 --> 00:43:53,680 +الوضع المستقبلي + +590 +00:44:00,350 --> 00:44:03,130 +of course of course يعني the first thing we need + +591 +00:44:03,130 --> 00:44:06,530 +to do is the preparation of a static budget and + +592 +00:44:06,530 --> 00:44:09,430 +then the flexible budget would be prepared at the + +593 +00:44:09,430 --> 00:44:12,750 +end of the period of course if we need to if we + +594 +00:44:12,750 --> 00:44:15,550 +have this big variance and most of the times we + +595 +00:44:15,550 --> 00:44:18,830 +need to because we يعني most of the times we would + +596 +00:44:18,830 --> 00:44:22,290 +have variances like thisالمرة القادمة سنذهب إن شاء + +597 +00:44:22,290 --> 00:44:27,030 +الله لنرى كيف سنستخدم الوضع التنسيقي لكي نتعامل + +598 +00:44:27,030 --> 00:44:31,810 +أكتر عن الـ 93100 ميزة غير مفروضة شكرا للمشاهدة + +599 +00:44:31,810 --> 00:44:33,890 +وسنقابل المرة القادمة إن شاء الله + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/ULovX0w86Ko.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/ULovX0w86Ko.srt new file mode 100644 index 0000000000000000000000000000000000000000..c19021d8aab630f29f8293361d8b17d968eeb984 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/ULovX0w86Ko.srt @@ -0,0 +1,2111 @@ + +1 +00:00:20,930 --> 00:00:29,330 +الأخير مرة بدأنا بحديثنا عن كيفية وضع العمال في + +2 +00:00:29,330 --> 00:00:31,950 +نظام عمل + +3 +00:00:31,950 --> 00:00:32,210 + + +4 +00:00:32,210 --> 00:00:32,250 + + +5 +00:00:32,250 --> 00:00:32,310 + + +6 +00:00:32,310 --> 00:00:33,710 + + +7 +00:00:33,710 --> 00:00:34,390 + + +8 +00:00:40,310 --> 00:00:45,750 +في موقع process costing يجب أن نختار بين اتجاهات + +9 +00:00:45,750 --> 00:00:47,410 +مختلفة من الـSpoilage، الـSpoilage الطبيعي + +10 +00:00:47,410 --> 00:00:48,690 +والطبيعي + +11 +00:00:48,690 --> 00:00:49,350 + + +12 +00:00:49,350 --> 00:00:50,750 + + +13 +00:00:50,750 --> 00:00:52,990 + + +14 +00:00:52,990 --> 00:00:53,890 + + +15 +00:00:53,890 --> 00:00:53,930 + + +16 +00:00:53,930 --> 00:00:55,850 + + +17 +00:00:55,850 --> 00:01:10,030 + + +18 +00:01:10,060 --> 00:01:14,100 +التي تم إضافتها أو تقدمتها في مصطلح الدولة لتلك + +19 +00:01:14,100 --> 00:01:18,360 +السنة. بالطبع، دعنا نعتبر كيف نتعامل مع الـ + +20 +00:01:18,360 --> 00:01:22,680 +Spoilage إذا كنا نتحدث عن نظام عمل وليس نظام مشروع + +21 +00:01:22,680 --> 00:01:29,200 +المشروع. بالطبع، قلنا في البداية للقصة 17 الفرق + +22 +00:01:29,200 --> 00:01:32,320 +بين نظام عمل المشروع ونظام عمل المشروع وقلنا أن + +23 +00:01:32,320 --> 00:01:38,210 +نظام عمل المشروع يكون مختلفًا. بالتالي، كل عملية + +24 +00:01:38,210 --> 00:01:42,530 +لديها خصائص مختلفة من العملية الأخرى في موقع + +25 +00:01:42,530 --> 00:01:48,090 +عملية + +26 +00:01:48,090 --> 00:01:48,410 + + +27 +00:01:48,410 --> 00:01:48,470 + + +28 +00:01:48,470 --> 00:01:48,510 + + +29 +00:01:48,510 --> 00:01:49,130 + + +30 +00:01:49,130 --> 00:01:50,210 + + +31 +00:01:50,210 --> 00:01:56,610 + + +32 +00:01:56,610 --> 00:02:04,210 + + +33 +00:02:08,130 --> 00:02:14,110 +هذا بالطبع في نظام الوظيفة العملية، ولكن أيضًا في + +34 +00:02:14,110 --> 00:02:19,590 +نظام الوظيفة العملية، يجب أن نختار أكثر أو نكتشف + +35 +00:02:19,590 --> 00:02:24,010 +أكثر مصطلحات عامة إلى اثنين مختلفين، + +36 +00:02:24,010 --> 00:02:31,210 +أولًا، وهي مستخدمة للوظيفة العملية المحددة، والثاني + +37 +00:02:31,210 --> 00:02:35,690 +هو معروف لجميع الأعمال + +38 +00:02:37,190 --> 00:02:39,690 +بالتالي، الـ Normal Spoilage باعتبار الـ Job + +39 +00:02:39,690 --> 00:02:45,110 +Costing يجب أن يكون مصممًا إما كتابة مستخدمة للعمل + +40 +00:02:45,110 --> 00:02:50,110 +المحدد أو مستخدمة لجميع الأعمال + +41 +00:02:50,110 --> 00:02:50,330 + + +42 +00:02:50,330 --> 00:02:50,630 + + +43 +00:02:50,630 --> 00:02:51,010 + + +44 +00:02:51,010 --> 00:02:51,670 + + +45 +00:02:51,670 --> 00:02:53,490 + + +46 +00:02:53,490 --> 00:02:59,830 + + +47 +00:02:59,830 --> 00:03:04,210 + + +48 +00:03:04,210 --> 00:03:09,050 +مستخدِم إذا كانت الـ normal spoilage بسبب هذه + +49 +00:03:09,050 --> 00:03:14,710 +الظروف، فهذه الـ normal spoilage ستكون مستخدمة + +50 +00:03:14,710 --> 00:03:19,090 +لعمل معين + +51 +00:03:19,090 --> 00:03:22,850 + + +52 +00:03:22,850 --> 00:03:25,850 + + +53 +00:03:25,850 --> 00:03:30,210 + + +54 +00:03:30,210 --> 00:03:30,830 + + +55 +00:03:30,830 --> 00:03:35,070 + + +56 +00:03:35,640 --> 00:03:40,320 +ولذلك هذا الـ normal spoiled أو هذا الـ normal + +57 +00:03:40,320 --> 00:03:45,840 +spoilage يعتبر عامًا لماذا؟ لأن مصطلحات العمل لم + +58 +00:03:45,840 --> 00:03:50,580 +تُعتبر في الـ... في الحصول على هذه الـ spoiled أو + +59 +00:03:50,580 --> 00:03:54,630 +الـ spoiled units. بالتالي، في نظام الوصول للعمل، + +60 +00:03:54,630 --> 00:04:00,770 +يجب أيضًا أن نعتبر ونقرر + +61 +00:04:00,770 --> 00:04:01,430 + + +62 +00:04:01,430 --> 00:04:02,990 + + +63 +00:04:02,990 --> 00:04:04,070 + + +64 +00:04:04,070 --> 00:04:04,110 + + +65 +00:04:04,110 --> 00:04:13,970 + + +66 +00:04:13,970 --> 00:04:16,870 + + +67 +00:04:21,970 --> 00:04:28,030 +So what do you think we need to do if we found out + +68 +00:04:28,030 --> 00:04:30,790 +that the normal spoilage is attributable to a + +69 +00:04:30,790 --> 00:04:35,200 +specific job؟ بالطبع قلنا أن الـ Normal Spoilage + +70 +00:04:35,200 --> 00:04:42,000 +يجب أن يتم إضافته إلى مجموعات الوظيفة، صحيح أم لا؟ + +71 +00:04:42,000 --> 00:04:46,240 +لذلك، هذا هو نفس الشيء الذي سنفعله في مجموعة وظيفة + +72 +00:04:46,240 --> 00:04:47,620 + + +73 +00:04:47,620 --> 00:04:49,080 + + +74 +00:04:49,080 --> 00:04:51,340 + + +75 +00:04:51,340 --> 00:04:54,500 + + +76 +00:04:54,500 --> 00:05:03,810 + + +77 +00:05:03,810 --> 00:05:08,770 +الـ Spoilage أو الـ Spoilage الطبيعي سيكون إضافة لجهود + +78 +00:05:08,770 --> 00:05:13,770 +جيدة في هذا العمل المحدد وهذا العمل المحدد فقط، + +79 +00:05:13,770 --> 00:05:22,880 +هل لديك أسئلة؟ لذلك، ما سنفعله من نظر محكمة What is + +80 +00:05:22,880 --> 00:05:25,560 +the journal entry that we should do in order to + +81 +00:05:25,560 --> 00:05:30,180 +make sure that this normal spoilage will be loaded + +82 +00:05:30,180 --> 00:05:34,480 +onto the good units in this specific job؟ What do + +83 +00:05:34,480 --> 00:05:41,200 +you think we need to do؟ لا شيء على الإطلاق نحن لن + +84 +00:05:41,200 --> 00:05:45,660 +نفعل أي شيء، لماذا؟ لأن في الوظائف العملية، كما + +85 +00:05:45,660 --> 00:05:50,580 +قلنا في الوظائف التعاملية واحدة، كل عملية ستحتوي + +86 +00:05:50,580 --> 00:05:56,160 +على تكاليف العملية في الوظائف التعاملية، صحيح؟ لذلك، + +87 +00:05:56,160 --> 00:06:00,700 +تكاليف هذه الوظائف التعاملية will be already + +88 +00:06:00,700 --> 00:06:06,020 +included in this working process will be already + +89 +00:06:06,020 --> 00:06:09,480 +included in the working process which is specific + +90 +00:06:09,480 --> 00:06:13,080 +for this job. correct. therefore if we need to + +91 +00:06:13,080 --> 00:06:17,590 +attribute هذه التكاليف من المواد المستهلكة إلى هذه + +92 +00:06:17,590 --> 00:06:23,170 +المواد الجيدة في هذا العمل المحدد أو عمل محدد لذلك + +93 +00:06:23,170 --> 00:06:28,050 +لسنا نفعل أي شيء لماذا؟ لأن هذه التكاليف بالفعل + +94 +00:06:28,050 --> 00:06:35,490 +موجودة في العمل في هذا العمل المحدد. أي أسئلة؟ لذلك + +95 +00:06:35,490 --> 00:06:42,210 +ما كانت المدخل التعامل؟ لا شيء على الأقل على + +96 +00:06:42,210 --> 00:06:48,420 +الجانب الآخر. إذا الـ Normal Spoilage يعتبر عامًا + +97 +00:06:48,420 --> 00:06:55,420 +لكل عمل مفيد. ماذا يجب أن نفعل؟ يجب أن نقوم + +98 +00:06:55,420 --> 00:06:59,220 +باستخدام قيمة + +99 +00:06:59,220 --> 00:07:00,420 +المجموعات + +100 +00:07:02,670 --> 00:07:07,850 +في هذه العملية المحددة لجميع العمليات في وقت محدد + +101 +00:07:07,850 --> 00:07:16,370 +لأننا قررنا أن هذا الـ Spoilage ليس بسبب خصائص + +102 +00:07:16,370 --> 00:07:22,530 +العملية لكن بسبب خصائص + +103 +00:07:22,530 --> 00:07:25,650 +العملية العادية لجميع عمليات التصنيع التي لدينا + +104 +00:07:27,510 --> 00:07:33,550 +بالتالي، قيمة هذه المجلدات أو التكاليف المفروضة + +105 +00:07:33,550 --> 00:07:40,210 +يجب أن تكون موزعة بين جميع المنتجات التي + +106 +00:07:40,210 --> 00:07:47,350 +تم إنتاجها في جميع الأعمال. هل تفكر في موقع مفروض + +107 +00:07:47,350 --> 00:07:51,530 +وموزع على أعمال مختلفة؟ ماذا تفكر؟ تذكر ما أخذناه في + +108 +00:07:51,530 --> 00:07:57,360 +موقع accounting one. ما هو الموقع؟ ماذا نسميه؟ ماذا + +109 +00:07:57,360 --> 00:08:00,560 + + +110 +00:08:00,560 --> 00:08:18,620 + + +111 +00:08:18,620 --> 00:08:22,120 + + +112 +00:08:22,450 --> 00:08:29,850 +و تحميلها إلى حساب المساعدة التي ستكون + +113 +00:08:29,850 --> 00:08:35,410 +مجموعة من جميع الأعمال التي لدينا خلال فترة معينة، + +114 +00:08:35,410 --> 00:08:39,050 +لذلك إذا كان لدينا تلف أو خسارة عادية + +115 +00:08:39,050 --> 00:08:43,970 +لجميع الأعمال، فنحتاج الآن إلى تغيير + +116 +00:08:51,930 --> 00:08:56,930 +هذه التكاليف من عملية عمل + +117 +00:08:56,930 --> 00:09:00,510 + + +118 +00:09:00,510 --> 00:09:02,850 + + +119 +00:09:02,850 --> 00:09:02,910 + + +120 +00:09:02,910 --> 00:09:03,590 + + +121 +00:09:03,590 --> 00:09:03,630 + + +122 +00:09:03,630 --> 00:09:06,210 + + +123 +00:09:06,210 --> 00:09:21,470 + + +124 +00:09:21,470 --> 00:09:25,750 +أما الآن إذا كان لدينا تلف غير عادي، فهو نفس الشيء، + +125 +00:09:25,750 --> 00:09:29,190 +التكاليف بالفعل تم تحميلها داخل العمل، أليس كذلك؟ + +126 +00:09:29,190 --> 00:09:33,950 +لكن هل هي محدودة لذلك العمل؟ هل هي خاصة بكل عمل؟ لا، + +127 +00:09:33,950 --> 00:09:40,650 +لأنها غير عادية، لذلك لا يجب أن نتعامل + +128 +00:09:40,650 --> 00:09:45,940 +مع هذه التكاليف كتكاليف عامة. ولذلك سوف نتعامل مع + +129 +00:09:45,940 --> 00:09:50,580 +هذه التكاليف التي هي الـ Abnormal Spoilage من العمل + +130 +00:09:50,580 --> 00:09:58,840 +المحدد + +131 +00:09:58,840 --> 00:10:01,160 + + +132 +00:10:01,160 --> 00:10:01,560 + + +133 +00:10:01,560 --> 00:10:04,220 + + +134 +00:10:04,220 --> 00:10:05,200 + + +135 +00:10:05,200 --> 00:10:11,220 + + +136 +00:10:11,220 --> 00:10:17,530 +التعامل الذي سوف نعتبره إذا كانت الـ Spoilage + +137 +00:10:17,530 --> 00:10:22,670 +تعتبر غير عادية. سوف نتعامل مع هذه الوضعيات غير + +138 +00:10:22,670 --> 00:10:31,770 +العادية من العمل بالطبع، وهو مختص بعمل محدد، ومع + +139 +00:10:31,770 --> 00:10:36,950 +التكاليف من الـ Spoilage غير العادية، وهو ما سيظهر في + +140 +00:10:36,950 --> 00:10:42,970 +مصطلح المال كحساب خاص. أي أسئلة؟ لذلك إذا كانت + +141 +00:10:42,970 --> 00:10:46,950 +...أو إذا كانت الـ normal spoilage مستخدمة لعمل محدد + +142 +00:10:46,950 --> 00:10:53,970 +بسبب خصائص هذا العمل، لذلك سيتم إضافة هذه التكاليف + +143 +00:10:53,970 --> 00:11:02,090 +إلى تكاليف الوحدات الجيدة لذلك العمل المحدد. لذلك من + +144 +00:11:02,090 --> 00:11:06,060 +جهة مصطلح المحاسبة، لن نفعل أي شيء. على الجانب + +145 +00:11:06,060 --> 00:11:09,780 +الآخر، إذا كانت الـ Normal Spoilage تعتبر عامة + +146 +00:11:09,780 --> 00:11:16,380 +لكل الأعمال، فسنستخدم هذه التكاليف، نستخدم هذه + +147 +00:11:16,380 --> 00:11:21,790 +التكاليف للـ Normal Spoilage لجميع المنتجات on all + +148 +00:11:21,790 --> 00:11:26,790 +or in all jobs not only in one job but to all jobs + +149 +00:11:26,790 --> 00:11:29,830 +therefore we are going to take these costs from + +150 +00:11:29,830 --> 00:11:33,110 +the working process that is already carried within + +151 +00:11:33,110 --> 00:11:36,350 +a working process account for a specific job. we + +152 +00:11:36,350 --> 00:11:40,530 +are going to transfer these costs عن طريق عمليات + +153 +00:11:40,530 --> 00:11:46,150 +المساعدة التي سيتم تحريرها وتوزيعها بين + +154 +00:11:46,150 --> 00:11:49,610 +جميع الأعمال التي لدينا خلال فترة محددة. لذلك نحن + +155 +00:11:49,610 --> 00:11:54,010 +نحرر هذه العمليات على جميع المنتجات التي تم + +156 +00:11:54,010 --> 00:11:59,750 +إنتاجها وإكمالها في فترة محددة، رغم أنها لعمل رقم + +157 +00:11:59,750 --> 00:12:04,860 +1، 10، 20، 30، 50 وما إلى ذلك. إذا كانت الـ + +158 +00:12:04,860 --> 00:12:10,720 +Spoilage تعتبر غير طبيعية، سنقوم مرة أخرى بنقل + +159 +00:12:10,720 --> 00:12:14,720 +الـ costs التي تم تحميلها في الحساب التي هي + +160 +00:12:14,720 --> 00:12:19,810 +محددة لعمل محدد. سنقوم بنقل هذه + +161 +00:12:19,810 --> 00:12:23,590 +التكاليف إلى حساب مختلف وهو حساب الاختلاف من الـ + +162 +00:12:23,590 --> 00:12:27,930 +Abnormal Spoilage. كما يمكننا أن نرى هنا لم نعتبر + +163 +00:12:27,930 --> 00:12:31,370 +أو لم نتعامل مع هذا النوع من التكاليف كتكاليف + +164 +00:12:31,370 --> 00:12:34,770 +ممكن تخصيصها، ولكن كتكاليف عامة لأن هذه الاختلافات + +165 +00:12:34,770 --> 00:12:40,850 +ستكون معالجة في مصطلح الدولة كحساب مختلف. الآن + +166 +00:12:40,850 --> 00:12:43,370 +دعونا نعتبر مثلًا + +167 +00:12:53,870 --> 00:12:59,170 +في مصنع الآلات، خمسة أجزاء من منتج خمسة أجزاء + +168 +00:12:59,170 --> 00:13:00,850 + + +169 +00:13:00,850 --> 00:13:03,850 + + +170 +00:13:03,850 --> 00:13:06,070 + + +171 +00:13:06,070 --> 00:13:07,330 + + +172 +00:13:07,330 --> 00:13:07,890 + + +173 +00:13:07,890 --> 00:13:10,570 + + +174 +00:13:10,570 --> 00:13:14,750 + + +175 +00:13:17,730 --> 00:13:20,670 + + +176 +00:13:20,670 --> 00:13:24,670 + + +177 +00:13:24,670 --> 00:13:30,490 + + +178 +00:13:30,490 --> 00:13:32,270 + + +179 +00:13:32,270 --> 00:13:36,140 +لذلك كل جزء من المنتج سيكون + +180 +00:13:36,140 --> 00:13:40,460 +لديه قيمة 2000 دولار عندما يتم التحقق من التلف + +181 +00:13:40,460 --> 00:13:42,140 + + +182 +00:13:42,140 --> 00:13:43,820 + + +183 +00:13:43,820 --> 00:13:44,840 + + +184 +00:13:44,840 --> 00:13:45,040 + + +185 +00:13:45,040 --> 00:13:45,940 + + +186 +00:13:45,940 --> 00:13:52,240 + + +187 +00:13:52,240 --> 00:13:57,950 +بالتالي، في هذا المثال، نحن الآن نعتبر ماذا + +188 +00:13:57,950 --> 00:14:01,150 +إذا كان لدينا قيمة التلف لجزء من هذه الأجزاء + +189 +00:14:01,150 --> 00:14:02,350 + + +190 +00:14:02,350 --> 00:14:02,410 + + +191 +00:14:02,410 --> 00:14:03,990 + + +192 +00:14:03,990 --> 00:14:04,570 + + +193 +00:14:04,570 --> 00:14:06,610 + + +194 +00:14:06,610 --> 00:14:06,950 + + +195 +00:14:06,950 --> 00:14:18,690 + + +196 +00:14:18,690 --> 00:14:21,750 + + +197 +00:14:21,750 --> 00:14:25,260 +لذلك إذا كان لدينا قيمة التلف، ماذا سنفعل مع + +198 +00:14:25,260 --> 00:14:30,200 +التكاليف؟ أو ماذا سنفعل مع قيمة التكاليف؟ ممتاز، + +199 +00:14:30,200 --> 00:14:34,880 +سنقل قيمة التكاليف من التكاليف بالتكلفة + +200 +00:14:34,880 --> 00:14:40,780 +التخزينية، وهي 600$، لذلك التكلفة التخزينية 2000$، + +201 +00:14:40,780 --> 00:14:48,800 +صحيح؟ بقية والآن لدينا قيمة التلف 600 وهو + +202 +00:14:48,800 --> 00:14:54,040 +موزعة على هذه القيمة، لذلك 600 تقريبًا، + +203 +00:14:54,040 --> 00:14:59,100 +لذلك القيمة الحقيقية التي سيتعامل معها، التي + +204 +00:14:59,100 --> 00:15:06,440 +سيتعامل معها هو 1400 تقريبًا كمعرفة عادية أو كتكلفة + +205 +00:15:06,440 --> 00:15:14,430 + +223 +00:16:37,470 --> 00:16:39,470 +الوزراء في مخزناتنا، لذلك سنقوم باعتبارها زي ذلك العدد + +224 +00:16:39,470 --> 00:16:39,770 +من الوزراء في مخزناتنا، لذلك سنقوم باعتبارها زي + +225 +00:16:39,770 --> 00:16:41,210 +ذلك عدداً من الوزراء في مخزناتنا، لذلك سنقوم باعتبار + +226 +00:16:41,210 --> 00:16:46,530 +ذلك عدداً من الوزراء في مخزناتنا، لذلك سنقوم باعتبار + +227 +00:16:46,530 --> 00:16:47,910 +زي ذلك عدداً من الوزراء في مخزناتنا، لذلك سنقوم + +228 +00:16:47,910 --> 00:16:55,620 +باعتبار زي ذلك عدداً من الوزراء في مخزناتنا، لذلك + +229 +00:16:55,620 --> 00:17:02,240 +كما ترى من المثال، كان لدينا خمسة أجهزة مفاجئة، + +230 +00:17:02,240 --> 00:17:09,480 +صحيح؟ كل جهاز كان بقيمة 2000 دولار، لذلك قيمة + +231 +00:17:09,480 --> 00:17:14,820 +الـ Spoilage ستكون 10,000. هل هذا الوضع صحيح + +232 +00:17:14,820 --> 00:17:21,660 +لنعتمده، ولنتحمله في مجلة العمل، والتعامل معه لعمل + +233 +00:17:21,660 --> 00:17:26,300 +محدد، أو عمر عمل محدد؟ لم يُعطنا العمل ذلك. لذلك + +234 +00:17:26,300 --> 00:17:33,080 +دعنا نقول عمر خمس سنوات. لذلك، هل هذه المقاومة الصحيحة + +235 +00:17:33,080 --> 00:17:37,760 +لكي تُحمل في عمل هذا العمل؟ بالطبع، ليس كذلك. + +236 +00:17:37,760 --> 00:17:41,620 +لماذا؟ لأن لدينا قيمة تحميل، لدينا قيمة تحميل + +237 +00:17:41,620 --> 00:17:48,500 +بقيمة 600 على جزء، لذلك 3000 على الجزء، لذلك الإجابة + +238 +00:17:48,500 --> 00:17:53,860 +الصحيحة، أو المقاومة الصحيحة لكي تُحمل في عمل + +239 +00:17:53,860 --> 00:18:00,890 +هذا العمل هي فقط 7000. إذا لم أقوم بعمل أي شيء، إذا + +240 +00:18:00,890 --> 00:18:06,550 +لم أقُم بعمل الـ journal entry الذي رأيناه قبل + +241 +00:18:06,550 --> 00:18:14,820 +ذلك، فسنحمل الـ 10,000 كمجموعات مفروضة، كمجموعات + +242 +00:18:14,820 --> 00:18:18,860 +مفروضة، والتي يمكن تسميتها بهذا العمل المحدد، ولكن في + +243 +00:18:18,860 --> 00:18:22,760 +هذه الحالة، لأن لدينا قيمة التخزين، فالقيم + +244 +00:18:22,760 --> 00:18:26,000 +الصحيحة التي تُحمّل ليست الـ 10,000، ولكن الـ + +245 +00:18:26,000 --> 00:18:31,340 +7000، لذلك كيف سنحصل على هذا؟ لذلك، لكي نحصل على + +246 +00:18:31,340 --> 00:18:37,760 +هذا، سنُقلل عملية التحكم بقيمة 3000. سنقوم بالتفكير + +247 +00:18:37,760 --> 00:18:43,240 +...سنقوم بالتفكير + +248 +00:18:43,240 --> 00:18:47,440 +...سنقوم + +249 +00:18:47,440 --> 00:18:52,960 +بالتفكير... سنقوم بالتفكير... سنقوم بالتفكير... + +250 +00:18:52,960 --> 00:18:53,880 +سنقوم بالتفكير... سنقوم بالتفكير... سنقوم بالتفكير + +251 +00:18:53,880 --> 00:18:53,900 +سنقوم بالتفكير... سنقوم بالتفكير... سنقوم بالتفكير + +252 +00:18:53,900 --> 00:18:54,180 +...سنقوم بالتفكير... سنقوم بالتفكير... سنقوم + +253 +00:18:54,180 --> 00:18:57,220 +بالتفكير... سنقوم بالتفكير... سنقوم بالتفكير... + +254 +00:18:57,220 --> 00:19:02,380 +سنقوم بالتفكير... + +255 +00:19:02,380 --> 00:19:09,600 +سنقوم. طبعاً، if sold, when sold. Any questions? Now + +256 +00:19:09,600 --> 00:19:16,180 +let us consider what if the normal spoilage is + +257 +00:19:16,180 --> 00:19:20,580 +common to all jobs. إذا كانت الـ normal spoilage + +258 +00:19:20,580 --> 00:19:25,640 +عامة في جميع الأعمال، كما قلنا، فسنقوم بتغيير عملية + +259 +00:19:25,640 --> 00:19:32,000 +هذه، الـ 10,000 دولار. سنقوم بتحويلها من + +260 +00:19:32,000 --> 00:19:38,080 +العمل في هذا العمل المحدد، ونقوم بتحويلها إلى + +261 +00:19:38,080 --> 00:19:41,240 +عملية الـ manufacturing overhead. لكن هل يجب أن + +262 +00:19:41,240 --> 00:19:45,720 +نُغيّر كل الـ 10,000؟ لماذا ليس كل الـ 10,000؟ + +263 +00:19:48,840 --> 00:19:53,960 +ما هي قيمة هذه المجموعات؟ ما هي قيمة هذه + +264 +00:19:53,960 --> 00:20:01,560 +المجموعات؟ ما هي قيمة هذه المجموعات؟ ما + +265 +00:20:01,560 --> 00:20:06,960 +هي قيمة هذه المجموعات؟ ما هي قيمة هذه المجموعات؟ + +266 +00:20:06,960 --> 00:20:07,220 +المجموعات؟ ما هي قيمة هذه المجموعات؟ ما هي + +267 +00:20:07,220 --> 00:20:07,240 +قيمة هذه المجموعات؟ ما هي قيمة هذه المجموعات؟ + +268 +00:20:07,240 --> 00:20:07,340 +المجموعات؟ ما هي قيمة هذه المجموعات؟ ما هي + +269 +00:20:07,340 --> 00:20:09,780 +قيمة هذه المجموعات؟ ما هي قيمة هذه المجموعات؟ + +270 +00:20:09,780 --> 00:20:14,660 +ما هي قيمة هذه + +271 +00:20:14,660 --> 00:20:15,600 +المجموعات؟ + +272 +00:20:18,190 --> 00:20:21,350 +لذلك، كما يمكننا أن نرى هنا، تحكم المواد سيتم + +273 +00:20:21,350 --> 00:20:22,530 +تحميلها بالـ 3000. + +274 +00:20:25,420 --> 00:20:27,780 +سيكون التحكم التجاري على الـ 7000 دولار. لماذا + +275 +00:20:27,780 --> 00:20:30,220 +التحكم التجاري على الـ 7000 دولار؟ لأن التحكم + +276 +00:20:30,220 --> 00:20:34,400 +التجاري على الـ 7000 دولار هو الواقع، وهو مقاطع + +277 +00:20:34,400 --> 00:20:36,760 +ومقاطع ومقاطع ومقاطع ومقاطعة ومقاطعة ومقاطعة + +278 +00:20:36,760 --> 00:20:36,780 +ومقاطعة ومقاطعة ومقاطعة ومقاطعة ومقاطعة ومقاطعة + +279 +00:20:36,780 --> 00:20:37,920 +ومقاطعة ومقاطعة ومقاطعة ومقاطعة ومقاطعة ومقاطعة + +280 +00:20:37,920 --> 00:20:38,360 +ومقاطعة ومقاطعة ومقاطعة ومقاطعة ومقاطعة ومقاطعة + +281 +00:20:38,360 --> 00:20:40,840 +ومقاطعة ومقاطعة ومقاطعة ومقاطعة ومقاطعة ومقاطعة + +282 +00:20:40,840 --> 00:20:43,940 +ومقاطعة + +283 +00:20:43,940 --> 00:20:51,140 +ومق + +284 +00:20:51,180 --> 00:20:53,580 +و طبعاً، كما يمكننا أن نرى هنا، عملية البرنامج + +285 +00:20:53,580 --> 00:20:59,820 +المحددة لهذا العمل أقل من عدد الـ 10,000. لماذا؟ + +286 +00:20:59,820 --> 00:21:06,200 +لأننا نقول أن هذه المجموعة التي كانت تُسمّى كعادة + +287 +00:21:06,200 --> 00:21:10,660 +ليست محددة لهذا العمل، لكنها عامة لجميع الأعمال، لذلك + +288 +00:21:10,660 --> 00:21:15,560 +سوف نُعيد جميع الـ 10,000 من عملية البرنامج في هذا + +289 +00:21:15,560 --> 00:21:21,080 +العمل المحدد. أو تعتبر فقط سبتمبر سبتمبر سبتمبر + +290 +00:21:21,080 --> 00:21:24,380 +سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر + +291 +00:21:24,380 --> 00:21:28,420 +سبتمبر سبتمبر سبتمبر سبتمبر + +292 +00:21:28,420 --> 00:21:38,280 +سبتمبر سبتمبر سبتمبر + +293 +00:21:41,180 --> 00:21:45,500 +الآن، ماذا إذا كانت الـ Spoilage تُعتبر غير عادلة؟ + +294 +00:21:45,500 --> 00:21:49,020 +في هذه الحالة، إذا كانت الـ Spoilage تُعتبر غير + +295 +00:21:49,020 --> 00:21:53,080 +عادلة، فهو نفس التعامل، سنأخذ الـ 10,000 من + +296 +00:21:53,080 --> 00:21:58,700 +العمل، لكننا لن نضعها في المصادر الأمامية، نحن + +297 +00:21:58,700 --> 00:22:03,980 +سنضعها في المخاطر من الـ Spoilage غير العادلة. لذلك، + +298 +00:22:03,980 --> 00:22:08,870 +نفس التعامل، هناك. كما يمكننا أن نرى، تحكم المواد سيتم + +299 +00:22:08,870 --> 00:22:13,030 +تحميلها بـ 3,000، وخسارة الـ Abnormal Spoilage سيتم + +300 +00:22:13,030 --> 00:22:16,850 +تحميلها بـ 7,000، والعمل المشروع المحدد لهذا العمل + +301 +00:22:16,850 --> 00:22:23,670 +يُحمّل بـ 10,000. كما يمكننا أن نرى هنا، لدينا + +302 +00:22:23,670 --> 00:22:28,650 +تغيير قليل لما أخذناه، إذا لم نكن لدينا قيمة تُحمّل + +303 +00:22:29,710 --> 00:22:35,730 +الوضع هو نفسه، الوضع هو نفسه، فقط مع قليل من + +304 +00:22:35,730 --> 00:22:45,190 +الاختلاف. هل لديكم أسئلة؟ دعونا نعتبر طريقة العمل + +305 +00:22:45,190 --> 00:22:49,550 +مجاناً، طبعاً قلنا عمل مجاناً مجاناً مجاناً مجاناً + +306 +00:22:49,550 --> 00:22:55,060 +مجاناً مجاناً مجاناً مجاناً. المستخدمين الأخيرين، ولكن + +307 +00:22:55,060 --> 00:23:01,520 +يمكن أن يتم صحيفته باستخدام مجموعات إضافية لتغيير + +308 +00:23:01,520 --> 00:23:04,580 +هذه المجموعات المفارقة إلى مجموعات + +309 +00:23:04,580 --> 00:23:09,160 +جيدة. لذلك، هذه المجموعات التي تم صحيفها هي مجموعات + +310 +00:23:09,160 --> 00:23:13,760 +جيدة، بعد استخدام مجموعات إضافية لتصحيح هذه + +311 +00:23:13,760 --> 00:23:17,800 +المجموعات المفارقة. لذلك، ماذا تعتقدون أن + +312 +00:23:17,800 --> 00:23:18,480 +يكون + +313 +00:23:22,470 --> 00:23:26,530 +التعامل مع... التعامل مع... التعامل مع... التعامل مع... + +314 +00:23:26,530 --> 00:23:29,390 +التعامل مع... التعامل مع... التعامل مع... التعامل مع... + +315 +00:23:29,390 --> 00:23:34,790 +التعامل مع... التعامل مع... التعامل مع... التعامل مع... + +316 +00:23:34,790 --> 00:23:34,970 +التعامل مع... التعامل مع... التعامل مع... التعامل مع... + +317 +00:23:34,970 --> 00:23:35,250 +التعامل مع... التعامل مع... التعامل مع... التعامل مع... + +318 +00:23:35,250 --> 00:23:35,310 +التعامل مع... التعامل مع... التعامل مع... التعامل مع... + +319 +00:23:35,310 --> 00:23:37,230 +التعامل مع... التعامل مع... التعامل مع... التعامل مع... + +320 +00:23:37,230 --> 00:23:38,370 +التعامل مع... التعامل مع... التعامل مع... التعامل مع... + +321 +00:23:38,370 --> 00:23:44,190 +التعامل مع... التعامل مع... التعامل مع... التعامل مع...ال + +322 +00:23:45,180 --> 00:23:50,520 +معرفة إما كعادة عادية أو عادية غير عادية، العادية + +323 +00:23:50,520 --> 00:23:55,660 +العادية أيضاً يجب أن تكون معرفة أكثر من إثنين من + +324 +00:23:55,660 --> 00:24:02,580 +معرفة، إذا كانت مستخدمة لعمل محدد أو عامة لجميع + +325 +00:24:02,580 --> 00:24:05,580 +الأعمال. نفس الشيء بمعرفة ما إذا كانت مجموعة عمل + +326 +00:24:05,580 --> 00:24:14,840 +مستخدمة لجميع الأعمال. لذلك، دعونا نعتبر مثلاً + +327 +00:24:14,840 --> 00:24:20,620 +مثالاً، أو إشارة لـ Hull Machine Shop. طبعاً، كما + +328 +00:24:20,620 --> 00:24:26,300 +قلنا أن أسعار الخمسة أجزاء من الأجزاء المفروضة كانت + +329 +00:24:26,300 --> 00:24:31,360 +تسعة آلاف، صحيح؟ 2000 دولار في الجزء، مرتفع بخمسة، تسعة + +330 +00:24:31,360 --> 00:24:39,390 +آلاف، وقد أعطونا اختلافات مختلفة من الأسعار لكل جزء + +331 +00:24:39,390 --> 00:24:42,250 +الذي لدينا. طبعاً لدينا مواقع مواقع مواقع مواقع + +332 +00:24:42,250 --> 00:24:42,890 +مواقع مواقع مواقع مواقع مواقع مواقع مواقع مواقع + +333 +00:24:42,890 --> 00:24:43,670 +مواقع مواقع مواقع مواقع مواقع مواقع مواقع مواقع + +334 +00:24:43,670 --> 00:24:48,430 +مواقع مواقع مواقع مواقع مواقع مواقع مواقع مواقع + +335 +00:24:48,430 --> 00:24:49,550 +مواقع مواقع مواقع مواقع مواقع مواقع مواقع مواقع + +336 +00:24:49,550 --> 00:24:50,050 +مواقع مواقع مواقع مواقع مواقع مواقع مواقع مواقع + +337 +00:24:50,050 --> 00:25:00,450 +مواقع مواقع مواقع مواقع مواقع مواقع مواقع موا + +338 +00:25:01,720 --> 00:25:07,660 +الآن، إذا كانت هذه الأجزاء مستعدة لتصحيحها + +339 +00:25:07,660 --> 00:25:14,420 +وتغييرها من أجزاء خاطئة إلى أجزاء جيدة، فسنقوم + +340 +00:25:14,420 --> 00:25:18,350 +بالإضافة من أجزاء إضافية، صحيح؟ هذه الدرجة الإضافية + +341 +00:25:18,350 --> 00:25:22,970 +باعتبارها مثلاً، هو مثال، لذلك، لكي نُغيّر هذه + +342 +00:25:22,970 --> 00:25:26,730 +الخمسة أجزاء من المجالات المفارقة إلى أجزاء + +343 +00:25:26,730 --> 00:25:32,990 +جيدة، سوف ندفع إضافية 3800 + +344 +00:25:32,990 --> 00:25:38,590 +دولار. لـ 800 مجالات مبادرة، 2000 مجالات مبادرة، + +345 +00:25:38,590 --> 00:25:39,810 +1000 مجالات مبادرة، 1000 مجالات مبادرة، 1000 + +346 +00:25:39,810 --> 00:25:40,050 +مجالات مبادرة، 1000 مجالات مبادرة، 1000 مجالات + +347 +00:25:40,050 --> 00:25:41,110 +مبادرة، 1000 مجالات مبادرة، 1000 مجالات مبادرة، + +348 +00:25:41,110 --> 00:25:41,510 +1000 مجالات مبادرة، 1000 مجالات مبادرة، 1000 + +349 +00:25:41,510 --> 00:25:44,780 +مجالات مبادرة، 1000 مجالات مبادرة، 1000. هو التعامل + +350 +00:25:44,780 --> 00:25:49,360 +التجاري، إذا كانت + +351 +00:25:49,360 --> 00:25:54,420 +عملية التعامل التجاري تعتبر مُستخدمة لهذا العمل + +352 +00:25:54,420 --> 00:26:02,060 +المحدد، فسنحمل كل هذه التكاليف على العمل المحدد + +353 +00:26:02,060 --> 00:26:08,250 +للعمل المحدد. الآن، ماذا إذا كانت هذه التكاليف أو + +354 +00:26:08,250 --> 00:26:12,170 +هذه المجتمعات المُخططة، أو هذه التعديلات كانت تُعتبر + +355 +00:26:12,170 --> 00:26:17,140 +عامة لجميع الأعمال؟ ولهذا السبب، سيتحمّل هذا البرنامج + +356 +00:26:17,140 --> 00:26:20,540 +على عملية الإنتاج السابقة. لماذا عملية الإنتاج + +357 +00:26:20,540 --> 00:26:23,680 +السابقة؟ لأننا قلنا أن عملية الإنتاج السابقة هي + +358 +00:26:23,680 --> 00:26:25,580 +المجموعة التي تتمتع بها عملية الإنتاج السابقة. + +359 +00:26:25,580 --> 00:26:27,780 +عملية الإنتاج السابقة... عملية الإنتاج السابقة... عملية + +360 +00:26:27,780 --> 00:26:29,280 +الإنتاج السابقة... عملية الإنتاج السابقة... عملية + +361 +00:26:29,280 --> 00:26:32,920 +الإنتاج السابقة... عملية الإنتاج السابقة... عملية + +362 +00:26:32,920 --> 00:26:33,060 +الإنتاج السابقة... عملية الإنتاج السابقة... عملية + +363 +00:26:33,060 --> 00:26:38,640 +الإنتاج السابقة... عملية الإنتاج السابقة... عملية الإنتاج + +364 +00:26:38,670 --> 00:26:41,670 +بشكل غير عادل، لذلك، يُعتبر عملية... عملية... عملية... + +365 +00:26:41,670 --> 00:26:42,150 +عملية... عملية... عملية... عملية... عملية... عملية... عملية... + +366 +00:26:42,150 --> 00:26:42,910 +عملية... عملية... عملية... عملية... عملية... عملية... عملية... + +367 +00:26:42,910 --> 00:26:45,250 +عملية... عملية... عملية... عملية... عملية... عملية... عملية... + +368 +00:26:45,250 --> 00:26:52,050 +عملية... عملية... عملية... عملية... عملية... عملية... عملية... + +369 +00:26:52,050 --> 00:26:55,650 +عملية... عملية... عملية... عملية... عملية... عملية... عملية... + +370 +00:26:55,650 --> 00:26:58,010 +عملية... عملية... عملية... عملية... عملية... عملية... عملية... + +371 +00:26:58,010 --> 00:27:05,810 +عملية... عملية... هذا مثال، إذا كانت عملية... عملية... عملية... + +372 +00:27:05,810 --> 00:27:06,270 +عملية... عملية... عملية... عملية... عملية... عملية... عملية... + +373 +00:27:06,270 --> 00:27:08,190 +عملية... عملية... عملية... عملية... عملية... عملية... عملية... + +374 +00:27:08,190 --> 00:27:10,850 +عملية... عملية... عملية... عملية... عملية... عملية... عملية... + +375 +00:27:10,850 --> 00:27:12,330 +عملية... عملية... عملية... عملية... عملية... عملية... عملية... + +376 +00:27:12,330 --> 00:27:15,770 +عملية... عملية... عملية... عملية... عملية... عملية... عملية... + +377 +00:27:15,770 --> 00:27:16,110 +عملية... عملية... عملية... عملية... عملية... عملية... عملية... + +378 +00:27:16,110 --> 00:27:16,350 +عملية... عملية... عملية... عملية... عملية... عملية... عملية... + +379 +00:27:16,350 --> 00:27:30,610 +عملية... عملية... عملية... عملية... + +380 +00:27:30,610 --> 00:27:35,920 +عادلة، التعامل الطبيعي مع جميع الأعمال، لذلك سيتم تحميل + +381 +00:27:35,920 --> 00:27:37,620 +هذه المجموعات إلى موقع... التعامل... التعامل... التعامل... + +382 +00:27:37,620 --> 00:27:39,220 +التعامل... التعامل... التعامل... التعامل... التعامل... التعامل... + +383 +00:27:39,220 --> 00:27:41,700 +التعامل... التعامل... التعامل... التعامل... التعامل... التعامل... + +384 +00:27:41,700 --> 00:27:42,980 +التعامل... التعامل... التعامل... التعامل... التعامل... التعامل... + +385 +00:27:42,980 --> 00:27:43,400 +التعامل... التعامل... التعامل... التعامل... التعامل... التعامل... + +386 +00:27:43,400 --> 00:27:43,420 +التعامل... التعامل... التعامل... التعامل... التعامل... التعامل... + +387 +00:27:43,420 --> 00:27:43,480 +التعامل... التعامل... التعامل... التعامل... التعامل... التعامل... + +388 +00:27:43,480 --> 00:27:50,660 +التعامل... التعامل... + +389 +00:27:50,660 --> 00:27:51,420 +الت + +390 +00:27:55,200 --> 00:28:02,600 +والسعر الـ 3800، أو سعر إضافي، سعر الـ 3800 سيكون + +391 +00:28:02,600 --> 00:28:10,380 +موضوعاً على المُحفظة، التي ستُسمّى كسعر فترة، وهو + +392 +00:28:10,380 --> 00:28:13,000 +الاختلاف من عمل إعادة عادية، غير عادية، التي ستُسمّى + +393 +00:28:13,000 --> 00:28:19,560 +كأسعار فترة. أي أسئلة؟ + +394 +00:28:19,560 + +445 +00:32:59,050 --> 00:33:01,630 +استخدام القواعد المناسبة + +446 +00:33:05,120 --> 00:33:17,520 +What if the amount of the scrap is material but + +447 +00:33:17,520 --> 00:33:26,540 +it is sold not quickly؟ + +448 +00:33:26,540 --> 00:33:32,120 +in this case we could not use the sales method. Why? + +449 +00:33:32,120 --> 00:33:34,660 +Because first of all we have a material value + +450 +00:33:34,660 --> 00:33:38,800 +which will most definitely change our + +451 +00:33:38,800 --> 00:33:44,610 +representation of the financial statements. ولذلك في + +452 +00:33:44,610 --> 00:33:50,130 +هذه الحالة لن نستخدم طريقة السحب أو التعرف على + +453 +00:33:50,130 --> 00:33:56,230 +السحب في وقت السحب. سنستخدم طريقة التصميم في ذلك + +454 +00:33:56,230 --> 00:34:01,230 +الوقت إذا كانت مادية ولم تسحب بسرعة إذا كانت عادة + +455 +00:34:01,230 --> 00:34:08,970 +إلى المخزنات وربما ن .. ن .. دعنا + +456 +00:34:08,970 --> 00:34:18,630 +نقول. لا نبيعه بسرعة كما يجب أن نبيعه أو كما يجب أن + +457 +00:34:18,630 --> 00:34:25,070 +نبيعه، لذلك في هذه الحالة نحن نذهب باعتبار الـ + +458 +00:34:25,070 --> 00:34:29,030 +scrap. نحن سنستخدم طريقة التسويق إذا + +459 +00:34:30,980 --> 00:34:36,600 +الخطوط في مادة، في قيمة أو إذا كانت مادة في قيمة + +460 +00:34:36,600 --> 00:34:39,620 +ولكنها أسهل تسجيلها بسرعة. بينما على الجانب الآخر + +461 +00:34:39,620 --> 00:34:43,660 +نستخدم طريقة الوصول للإنتاج أو نعرفها في الوصول + +462 +00:34:43,660 --> 00:34:48,680 +للإنتاج أو بعد الوصول للإنتاج إذا كانت مادة و لا + +463 +00:34:48,680 --> 00:34:52,380 +نستطيع استخدام طريقة التسجيل لأنها أسهل تسجيلها + +464 +00:34:54,050 --> 00:34:59,250 +لذلك إذا لم يسر بسرعة، سيكون .. أو سيكون صعب + +465 +00:34:59,250 --> 00:35:05,450 +الوصول إلى الواقع المناسب، كما إذا قمنا ببيعه + +466 +00:35:05,450 --> 00:35:13,520 +بسرعة كما نحتاج. عن طريق استخدام الميزات مع الميزات، + +467 +00:35:13,520 --> 00:35:18,700 +لذلك التعامل مع الـ Scrap هو مثلًا، دعنا نعتبر + +468 +00:35:18,700 --> 00:35:22,800 +إغلاق الـ Hull Machine Shop، تعتبر مصادر جزء من + +469 +00:35:22,800 --> 00:35:26,960 +الطائرة التي تتجه إلى الـ Scrap وأن الـ Scrap من + +470 +00:35:26,960 --> 00:35:31,460 +موقعه لديه قيمة تجارب عالية 900 دولار، لذلك هذا هو + +471 +00:35:31,460 --> 00:35:35,840 +قيمة التخلص من الـ Scrap، دعنا نعتبر الآن ماذا إذا + +472 +00:35:35,840 --> 00:35:36,600 +كان الـ Scrap + +473 +00:35:39,240 --> 00:35:44,360 +ماذا إذا كان المجرم مجرم ومسرح؟ ماذا إذا كان + +474 +00:35:44,360 --> 00:35:49,240 +المجرم مجرم ومسرح؟ ماذا إذا كان المجرم مجرم ومسرح؟ + +475 +00:35:49,240 --> 00:35:52,280 +ماذا إذا كان المجرم مجرم ومسرح؟ ماذا إذا كان + +476 +00:35:52,280 --> 00:35:59,840 +المجرم مجرم ومسرح؟ ماذا إذا كان المجرم مجرم ومسرح؟ + +477 +00:36:04,820 --> 00:36:08,720 +ولكن إذا كانت مادية، فسنقوم بتصميم إذا كانت الـ + +478 +00:36:08,720 --> 00:36:15,800 +scrap مستخدم لعمل معين أو عامل لكل العمل بالطبع + +479 +00:36:15,800 --> 00:36:19,880 +كما نستطيع أن نرى هنا، لا يوجد أي شيء أو شيء يسمى + +480 +00:36:19,880 --> 00:36:24,360 +بـ abnormal scrap. لماذا لا يوجد أي شيء يسمى بـ + +481 +00:36:24,360 --> 00:36:25,700 +abnormal scrap؟ لأننا + +482 +00:36:28,620 --> 00:36:32,800 +الذي يجعلنا لا نستخدم أي قوة أو لا نستخدم أي قوة + +483 +00:36:32,800 --> 00:36:34,500 +أو لا نستخدم أي قوة أو لا نستخدم أي قوة أو لا + +484 +00:36:34,500 --> 00:36:39,100 +نستخدم أي قوة أو لا نستخدم أي قوة أو لا نستخدم أي + +485 +00:36:39,100 --> 00:36:39,400 +قوة أو لا نستخدم أي قوة أو لا نستخدم أي قوة أو لا + +486 +00:36:39,400 --> 00:36:40,580 +نستخدم أي قوة أو لا نستخدم أي قوة أو لا نستخدم أي + +487 +00:36:40,580 --> 00:36:42,380 +قوة أو لا نستخدم أي قوة أو لا نستخدم أي قوة أو لا + +488 +00:36:42,380 --> 00:36:42,720 +نستخدم أي قوة أو لا نستخدم أي قوة أو لا نستخدم أي + +489 +00:36:42,720 --> 00:36:45,680 +قوة أو لا نستخدم أي قوة أو لا نستخدم أي قوة أو لا + +490 +00:36:45,680 --> 00:36:48,220 +نستخدم أي ق + +491 +00:36:52,550 --> 00:36:58,950 +الطريقة. دعنا نقول إذا كان السخارة غير مادية، إذا + +492 +00:36:58,950 --> 00:37:04,570 +كانت غير مادية، بالطبع سنستخدم أو سنقوم بإيضاح + +493 +00:37:04,570 --> 00:37:11,890 +السخارة في وقت السحب، لذلك لن نقوم بإيضاح السخارة + +494 +00:37:11,890 --> 00:37:19,250 +بعد الصناعة. بالطبع من نظرية أو من نظرية رئيسية بالطبع + +495 +00:37:19,250 --> 00:37:23,650 +نحتاج لنقوم بتخطيط المدى أو ليس المدى. دعنا نقول + +496 +00:37:23,650 --> 00:37:28,810 +ولكن اعتبارات الفيزياء أو مصطلحات هذه اللعبة لكي + +497 +00:37:28,810 --> 00:37:34,190 +نضعها فيه. يحتاج إلى التفكير من وجهة مديرية، ولكن من + +498 +00:37:34,190 --> 00:37:39,030 +وجهة مصرفية، لسنا نعتبر المقاومة من هذا الصحراء + +499 +00:37:39,030 --> 00:37:44,270 +إلا إذا قمنا بتسليطها إلى مستخدم الأخير، لذلك إذا + +500 +00:37:44,270 --> 00:37:49,670 +كانت مادية، سوف نستخدم طريقة التسويس، وسنعترف فقط في + +501 +00:37:49,670 --> 00:37:52,830 +وقت التسويس، لذلك كما نستطيع أن نرى هنا، المال أو + +502 +00:37:52,830 --> 00:37:54,630 +الواقع اللي يمكن أن يتم استخدامه سيكون مدفوعًا، + +503 +00:37:54,630 --> 00:37:58,350 +وبالطبع سيكون المال التسويسي مدفوعًا من نفس + +504 +00:37:58,350 --> 00:38:01,610 +المقاومة، والتي هي قيمة قابلة للتسويس لهذه اللعبة. + +505 +00:38:07,520 --> 00:38:13,480 +الخطوط كانت تعتبر مادية. الآن كما قلنا إن كانت + +506 +00:38:13,480 --> 00:38:18,540 +مادية، يجب أن نعتبر أو نعرف إذا كانت الخطوط + +507 +00:38:18,540 --> 00:38:23,380 +مستخدمة لعمل معين أو إذا كانت معينة لجميع العمل. + +508 +00:38:23,800 --> 00:38:28,220 +بالطبع، لسنا سنخطط + +509 +00:38:28,220 --> 00:38:34,840 +هذه الخطوط لعمل معين إلا إذا كانت المفاتيح هي أكثر + +510 +00:38:34,840 --> 00:38:40,060 +من قيمة هذه الطريقة التجاربية أو باعتبار هذه + +511 +00:38:40,060 --> 00:38:44,140 +التجاربية، لذلك دائمًا يجب أن نعتبر التجارب تجارب + +512 +00:38:44,140 --> 00:38:45,720 +الأفعال. تجارب التجارب تجارب التجارب التجارب + +513 +00:38:45,720 --> 00:38:46,120 +التجارب التجارب التجارب التجارب التجارب التجارب + +514 +00:38:46,120 --> 00:38:46,160 +التجارب التجارب التجارب التجارب التجارب التجارب + +515 +00:38:46,160 --> 00:38:46,240 +التجارب التجارب التجارب التجارب التجارب التجارب + +516 +00:38:46,240 --> 00:38:46,860 +التجارب التجارب التجارب التجارب التجارب التجارب + +517 +00:38:46,860 --> 00:38:50,300 +التجارب التجارب التجارب التجارب التجارب التجارب + +518 +00:38:50,300 --> 00:38:56,880 +التجارب. إذا كانت المجرمة مستخدمة لعمل محدد، فعند + +519 +00:38:56,880 --> 00:39:02,740 +إعادة المجرمة إلى المطبخ، لن نعتبرها أو لن نأخذ أي + +520 +00:39:02,740 --> 00:39:10,140 +... دعنا نقول ... لن نأخذ أي حركة من نظر التعامل، من + +521 +00:39:10,140 --> 00:39:18,040 +نظر التعامل الوطني، لن نأخذ. بالنسبة للأسلحة التي تم + +522 +00:39:18,040 --> 00:39:22,280 +تسجيلها إلى المخزنات. ولكن من المنظر التعليمي لن + +523 +00:39:22,280 --> 00:39:26,200 +نقوم بإصدار أي مقالات جورنال. الآن عندما نقوم + +524 +00:39:26,200 --> 00:39:33,380 +بتسجيل هذه الأسلحة، سنعتبر قيمة الواقع لأنها محددة + +525 +00:39:33,380 --> 00:39:41,440 +لعملها كتقرير في مدى تجارب التصنيف لعملها. كما + +526 +00:39:41,440 --> 00:39:45,320 +يمكننا أن نرى هنا. وقد قدرنا عملية التحكم في + +527 +00:39:45,320 --> 00:39:51,180 +البرنامج التي هي محدودة لهذا العمل بمجموعه التي هي + +528 +00:39:51,180 --> 00:39:54,160 +المجموعة التي يمكنك تحقيقها لـ Scrap و بالطبع على + +529 +00:39:54,160 --> 00:39:57,440 +الجانب الآخر سنقوم بالتفكير في الـ Cash أو الواقع + +530 +00:39:57,440 --> 00:40:05,760 +الذي يمكن أن يتم استخدامه من هذا السوق. + +531 +00:40:05,760 --> 00:40:16,250 +دعونا نعتبر. إذا كانت الـ scrap مادية و نحن نستخدم + +532 +00:40:16,250 --> 00:40:22,690 +طريقة السحب أو نعرف الـ scrap في وقت السحب. ولكن + +533 +00:40:22,690 --> 00:40:27,510 +الـ scrap يعتبر عام لكل العمل. في هذه الحالة أيضًا + +534 +00:40:27,510 --> 00:40:32,290 +عندما نعود الـ scrap إلى المخزنات لن نعتبر أي شيء + +535 +00:40:32,290 --> 00:40:37,710 +من وجهة التعامل. ولكن من وجهة التعامل العملي نعتبره + +536 +00:40:37,710 --> 00:40:45,000 +بالطبع. سنقوم بعمل مقاطع أساسية الـ Scrap. ولكن عندما + +537 +00:40:45,000 --> 00:40:49,780 +نقوم ببيع الـ Scrap سنقوم باختيار هذا من وجهة + +538 +00:40:49,780 --> 00:40:53,220 +مصالح التعامل. بالطبع سنقوم أيضًا بالتقليل من قيمة + +539 +00:40:53,220 --> 00:40:56,480 +الـ Scrap. ولكن بسبب أن الـ Scrap معروف لكل العمل + +540 +00:40:56,480 --> 00:41:00,620 +لسنا نقوم بالتقليل من قيمة عمل محدد. ولكن سنقوم + +541 +00:41:00,620 --> 00:41:06,430 +بالتقليل من قيمة كل العمل. بتدفع قيمة التحكم التجاري + +542 +00:41:06,430 --> 00:41:10,810 +والتي ستكون مجموعة ومجموعة للعمل التجاري الآخر. + +543 +00:41:17,370 --> 00:41:22,870 +إذا كانت المجرم مجرمًا وأننا سنستخدم طريقة الوصول + +544 +00:41:22,870 --> 00:41:29,290 +للإنتاج أو سنعرف هذا المجرم بعد أنه تم إنتاجه، + +545 +00:41:29,290 --> 00:41:34,930 +بالطبع إذا كان المجرم مستخدم لعمل محدد عندما يرجع + +546 +00:41:34,930 --> 00:41:40,910 +المجرم إلى غرفة مخزنة، لذلك سنعتبر أن المجرمات + +547 +00:41:40,910 --> 00:41:49,730 +أكثر لنا. والتجارب التجاربية التجاربية التجاربية + +548 +00:41:49,730 --> 00:41:49,830 +التجاربية التجاربية التجاربية التجاربية التجاربية + +549 +00:41:49,830 --> 00:41:51,970 +التجاربية التجاربية التجاربية التجاربية التجاربية + +550 +00:41:51,970 --> 00:41:53,170 +التجاربية التجاربية التجاربية التجاربية التجاربية + +551 +00:41:53,170 --> 00:41:53,430 +التجاربية التجاربية التجاربية التجاربية التجاربية + +552 +00:41:53,430 --> 00:41:53,890 +التجاربية التجاربية التجاربية التجاربية التجاربية + +553 +00:41:53,890 --> 00:41:53,930 +التجاربية التجاربية التجاربية التجاربية التجاربية + +554 +00:41:53,930 --> 00:42:01,070 +التجاربية التجاربية + +555 +00:42:01,070 --> 00:42:09,690 +التجاربية التجاربية التجاربية تجار + +556 +00:42:19,720 --> 00:42:26,320 +العمل، نفس الشيء، سنعتبره أو سنحصل على تجارب + +557 +00:42:26,320 --> 00:42:31,840 +التعامل بعد نقطة الانتجار، بالطبع في هذه الحالة + +558 +00:42:31,840 --> 00:42:36,420 +سنعتبر أيضًا أن التحكم المادي مدعوم. وعلى الجانب + +559 +00:42:36,420 --> 00:42:42,970 +الآخر سنقل قيمة الانتاج. سيكون هناك تحكم عالي لأن + +560 +00:42:42,970 --> 00:42:49,830 +هذا الشراب يعتبر معروف لجميع العمل وليس لعمل محدد + +561 +00:42:49,830 --> 00:42:56,330 +أو لعمل محدد. بالطبع عندما نقوم ببيع الشراب سنقوم + +562 +00:42:56,330 --> 00:43:00,750 +بتقليل المادة التي كانت تعتبرها في وقت الانتاج + +563 +00:43:00,750 --> 00:43:04,910 +وسنقوم بإضافة المال الخاص بنا أو نعرف المقالات + +564 +00:43:04,910 --> 00:43:06,550 +التي نستطيع أن نحصل عليها. + +565 +00:43:11,530 --> 00:43:15,450 +What if the scrap is reused? What if the scrap is + +566 +00:43:15,450 --> 00:43:19,630 +not sold but reused? Of course if it is reused, + +567 +00:43:19,630 --> 00:43:20,050 +therefore + +568 +00:43:27,190 --> 00:43:28,790 +عند إعادة عملية عملية عملية عملية عملية عملية + +569 +00:43:28,790 --> 00:43:29,630 +عملية عملية عملية عملية عملية عملية عملية عملية + +570 +00:43:29,630 --> 00:43:32,730 +عملية عملية عملية عملية عملية عملية عملية عملية + +571 +00:43:32,730 --> 00:43:38,890 +عملية عملية عملية عملية + +572 +00:43:38,890 --> 00:43:40,650 +عملية عملية عملية عملية عملية عملية عملية عملية + +573 +00:43:40,650 --> 00:43:45,230 +عملية عملية عملية عملية عملية عملية عملية عملية + +574 +00:43:45,230 --> 00:43:45,270 +عملية عملية عملية عملية عملية عملية عملية عملية + +575 +00:43:45,270 --> 00:43:52,610 +عملية عملية عملية عملية عملية عملية عملية. عندما ندخل + +576 +00:43:52,610 --> 00:43:57,370 +هذه المجالات أو عندما نستخدم هذه المجالات في مصمم + +577 +00:43:57,370 --> 00:44:00,350 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +578 +00:44:00,350 --> 00:44:01,070 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +579 +00:44:01,070 --> 00:44:05,010 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +580 +00:44:05,010 --> 00:44:05,510 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصممم + +581 +00:44:05,510 --> 00:44:14,770 +مصممم مصممم مصممم مصممم مصممم مصممم + +582 +00:44:14,770 --> 00:44:17,510 +مصمم + +583 +00:44:18,520 --> 00:44:20,460 +بالطبع في مجلة عملية عملية عملية عملية عملية عملية + +584 +00:44:20,460 --> 00:44:21,360 +عملية عملية عملية عملية عملية عملية عملية عملية + +585 +00:44:21,360 --> 00:44:22,860 +عملية عملية عملية عملية عملية عملية عملية عملية + +586 +00:44:22,860 --> 00:44:28,460 +عملية عملية + +587 +00:44:28,460 --> 00:44:47,020 +عملية عملية عملية + +588 +00:44:49,620 --> 00:44:52,000 +إن شاء الله. The next time we are going to start + +589 +00:44:52,000 --> 00:44:56,860 +with solving some of the problems; this would be + +590 +00:44:56,860 --> 00:45:00,720 +the end of our, إن شاء الله, or the last ... or the + +591 +00:45:00,720 --> 00:45:02,540 +coming lecture, إن شاء الله, will be the last + +592 +00:45:02,540 --> 00:45:07,920 +lecture in this semester, إن شاء الله, and the next + +593 +00:45:07,920 --> 00:45:10,240 +time, إن شاء الله, we are going to talk about the + +594 +00:45:10,240 --> 00:45:13,720 +examination and what to expect in the examination. + +595 +00:45:14,060 --> 00:45:15,060 +Thank you for listening. + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/ULovX0w86Ko_postprocess.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/ULovX0w86Ko_postprocess.srt new file mode 100644 index 0000000000000000000000000000000000000000..5afd3e235cd42fd71da8c8e2e873f74fc0cfbc21 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/ULovX0w86Ko_postprocess.srt @@ -0,0 +1,2380 @@ +1 +00:00:20,930 --> 00:00:29,330 +الأخير مرة بدأنا بحديثنا عن كيفية وضع العمال في + +2 +00:00:29,330 --> 00:00:31,950 +نظام عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +3 +00:00:31,950 --> 00:00:32,210 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +4 +00:00:32,210 --> 00:00:32,250 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +5 +00:00:32,250 --> 00:00:32,310 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +6 +00:00:32,310 --> 00:00:33,710 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +7 +00:00:33,710 --> 00:00:34,390 +عمل عمل عمل + +8 +00:00:40,310 --> 00:00:45,750 +في موقع process costing يجب أن نختار بين اتجارات + +9 +00:00:45,750 --> 00:00:47,410 +مختلفة من الـSpoilage، الـSpoilage الطبيعي + +10 +00:00:47,410 --> 00:00:48,690 +والطبيعي الطبيعي الطبيعي الطبيعي الطبيعي الطبيعي + +11 +00:00:48,690 --> 00:00:49,350 +الطبيعي الطبيعي الطبيعي الطبيعي الطبيعي الطبيعي + +12 +00:00:49,350 --> 00:00:50,750 +الطبيعي الطبيعي الطبيعي الطبيعي الطبيعي الطبيعي + +13 +00:00:50,750 --> 00:00:52,990 +الطبيعي الطبيعي الطبيعي الطبيعي الطبيعي الطبيعي + +14 +00:00:52,990 --> 00:00:53,890 +الطبيعي الطبيعي الطبيعي الطبيعي الطبيعي الطبيعي + +15 +00:00:53,890 --> 00:00:53,930 +الطبيعي الطبيعي الطبيعي الطبيعي الطبيعي الطبيعي + +16 +00:00:53,930 --> 00:00:55,850 +الطبيعي الطبيعي الطبيعي الطبيعي الطبيعي الطبيعي + +17 +00:00:55,850 --> 00:01:10,030 +الطبيعي الطبيعي الطبيعي الطبيع + +18 +00:01:10,060 --> 00:01:14,100 +التي تم إضافتها أو تقدمتها في مصطلح الدولة لتلك + +19 +00:01:14,100 --> 00:01:18,360 +السنة. بالطبع، دعنا نعتبر كيف نتعامل مع الـ + +20 +00:01:18,360 --> 00:01:22,680 +Spoilers إذا كنا نتحدث عن نظام عمل و ليس نظام عمل + +21 +00:01:22,680 --> 00:01:29,200 +المشروع. بالطبع، قلنا في البداية للقصة 17 الفرق + +22 +00:01:29,200 --> 00:01:32,320 +بين نظام عمل المشروع ونظام عمل المشروع وقلنا إن + +23 +00:01:32,320 --> 00:01:38,210 +نظام عمل المشروع يكون مختلفًا.بالتالي، كل عملية + +24 +00:01:38,210 --> 00:01:42,530 +لديها مصممات مختلفة من العملية الأخرى في موقع + +25 +00:01:42,530 --> 00:01:48,090 +عملية عملية عملية عملية عملية عملية عملية عملية + +26 +00:01:48,090 --> 00:01:48,410 +عملية عملية عملية عملية عملية عملية عملية عملية + +27 +00:01:48,410 --> 00:01:48,470 +عملية عملية عملية عملية عملية عملية عملية عملية + +28 +00:01:48,470 --> 00:01:48,510 +عملية عملية عملية عملية عملية عملية عملية عملية + +29 +00:01:48,510 --> 00:01:49,130 +عملية عملية عملية عملية عملية عملية عملية عملية + +30 +00:01:49,130 --> 00:01:50,210 +عملية عملية عملية عملية عملية عملية عملية عملية + +31 +00:01:50,210 --> 00:01:56,610 +عملية عملية عملية عملية عملية عملية عملية + +32 +00:01:56,610 --> 00:02:04,210 +عمل + +33 +00:02:08,130 --> 00:02:14,110 +هذا بالطبع في نظام الوظيفة العملية، ولكن أيضًا في + +34 +00:02:14,110 --> 00:02:19,590 +نظام الوظيفة العملية، يجب أن نختار أكتر أو نكتشف + +35 +00:02:19,590 --> 00:02:24,010 +أكتر مصطلحات عامة إلى إثنين مختلفات مختلفة مختلفة، + +36 +00:02:24,010 --> 00:02:31,210 +أولًا، وهي مستخدم للوظيفة العملية المحددة، والثاني + +37 +00:02:31,210 --> 00:02:35,690 +هو معروف لجميع العمل + +38 +00:02:37,190 --> 00:02:39,690 +بالتالي، الـ Normal Spoilage باعتبار الـ Job + +39 +00:02:39,690 --> 00:02:45,110 +Costing يجب أن يكون مصممًا إما كتابة مستخدم للعمل + +40 +00:02:45,110 --> 00:02:50,110 +المحدد أو مستخدم للكل العمل مستخدم مستخدم لكل + +41 +00:02:50,110 --> 00:02:50,330 +العمل المحدد مستخدم مستخدم مستخدم مستخدم مستخدم + +42 +00:02:50,330 --> 00:02:50,630 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +43 +00:02:50,630 --> 00:02:51,010 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +44 +00:02:51,010 --> 00:02:51,670 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +45 +00:02:51,670 --> 00:02:53,490 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +46 +00:02:53,490 --> 00:02:59,830 +مستخدم مستخدم مستخدم + +47 +00:02:59,830 --> 00:03:04,210 +مستخدم + +48 +00:03:04,210 --> 00:03:09,050 +مستخإذا كانت الـ normal spoilage بسبب هذه + +49 +00:03:09,050 --> 00:03:14,710 +التصريحات، فهذه الـ normal spoilage ستكون مستخدمة + +50 +00:03:14,710 --> 00:03:19,090 +لعمل معين مستخدم لعمل معين مستخدم لعمل معين مستخدم + +51 +00:03:19,090 --> 00:03:22,850 +لعمل معين مستخدم لعمل معين مستخدم لعمل معين مستخدم + +52 +00:03:22,850 --> 00:03:25,850 +لعمل معين مستخدم لعمل معين مستخدم لعمل معين مستخدم + +53 +00:03:25,850 --> 00:03:30,210 +لعمل معين مستخدم لعمل معين مستخدم لعمل معين مستخدم + +54 +00:03:30,210 --> 00:03:30,830 +لعمل معين مستخدم لعمل معين مستخدم لعمل معين مستخدم + +55 +00:03:30,830 --> 00:03:35,070 +لعمل معين مستخدم لعمل معين مستخدم لعمل معين مستخدم + +56 +00:03:35,640 --> 00:03:40,320 +ولذلك هذا الـ normal spoiled أو هذا الـ normal + +57 +00:03:40,320 --> 00:03:45,840 +spoilage يعتبر عام لماذا؟ لأن مصطلحات العمل لم + +58 +00:03:45,840 --> 00:03:50,580 +تعتبر في ال .. في الحصول على هذه الـ spoiled أو + +59 +00:03:50,580 --> 00:03:54,630 +الـ spoiled unitsبالتالي، في نظام الوصول للعمل، + +60 +00:03:54,630 --> 00:04:00,770 +يجب أيضًا أن نعتبر ونقرر أن نقرر عمل عمل عمل عمل + +61 +00:04:00,770 --> 00:04:01,430 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +62 +00:04:01,430 --> 00:04:02,990 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +63 +00:04:02,990 --> 00:04:04,070 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +64 +00:04:04,070 --> 00:04:04,110 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +65 +00:04:04,110 --> 00:04:13,970 +عمل عمل عمل عمل + +66 +00:04:13,970 --> 00:04:16,870 +ع + +67 +00:04:21,970 --> 00:04:28,030 +So what do you think we need to do if we found out + +68 +00:04:28,030 --> 00:04:30,790 +that the normal spoilage is attributable to a + +69 +00:04:30,790 --> 00:04:35,200 +specific job؟بالطبع قلنا إن الـ Normal Spoilage + +70 +00:04:35,200 --> 00:04:42,000 +يجب أن يتم إضافة إلى مجموعات الوظيفة، صحيح أو لا؟ + +71 +00:04:42,000 --> 00:04:46,240 +لذلك، هذا هو نفس الشيء الذي سنفعله في مجموعة وظيفة + +72 +00:04:46,240 --> 00:04:47,620 +وظيفة وظيفة وظيفة وظيفة وظيفة وظيفة وظيفة وظيفة + +73 +00:04:47,620 --> 00:04:49,080 +وظيفة وظيفة وظيفة وظيفة وظيفة وظيفة وظيفة وظيفة + +74 +00:04:49,080 --> 00:04:51,340 +وظيفة وظيفة وظيفة وظيفة وظيفة وظيفة وظيفة وظيفة + +75 +00:04:51,340 --> 00:04:54,500 +وظيفة وظيفة وظيفة وظيفة وظيفة وظيفة وظيفة وظيفة + +76 +00:04:54,500 --> 00:05:03,810 +وظيفة وظيفة وظيفة وظيفة وظيفة وظيفة وظالسبب لـ + +77 +00:05:03,810 --> 00:05:08,770 +Spoilage أو الـ Spoilage الطبيعي سيكون إضافة لجهود + +78 +00:05:08,770 --> 00:05:13,770 +جيدة في هذا العمل المحدد و هذا العمل المحدد فقط، + +79 +00:05:13,770 --> 00:05:22,880 +هل لديك أسئلة؟ لذلك، ما سنفعله من نظر محكمةWhat is + +80 +00:05:22,880 --> 00:05:25,560 +the journal entry that we should do in order to + +81 +00:05:25,560 --> 00:05:30,180 +make sure that this normal spoilage will be loaded + +82 +00:05:30,180 --> 00:05:34,480 +onto the good units in this specific job؟ What do + +83 +00:05:34,480 --> 00:05:41,200 +you think we need to do؟ Nothing whatsoeverنحن لن + +84 +00:05:41,200 --> 00:05:45,660 +نفعل أي شيء، لماذا؟ لأن في الوزيرات العملية، كما + +85 +00:05:45,660 --> 00:05:50,580 +قلنا في الوزيرات التعاملية واحدة، كل عملية ستحتوي + +86 +00:05:50,580 --> 00:05:56,160 +على عملية تعمل في الوزيرات التعاملية، صحيح؟ لذلك، + +87 +00:05:56,160 --> 00:06:00,700 +عملية هذه الوزيرات التعامليةwill be already + +88 +00:06:00,700 --> 00:06:06,020 +included in this working process will be already + +89 +00:06:06,020 --> 00:06:09,480 +included in the working process which is specific + +90 +00:06:09,480 --> 00:06:13,080 +for this job correct therefore if we need to + +91 +00:06:13,080 --> 00:06:17,590 +attributeهذه المجالات من المجالات المخططة إلى هذه + +92 +00:06:17,590 --> 00:06:23,170 +المجالات الجيدة في هذا عمل محدد أو عمل محدد لذلك + +93 +00:06:23,170 --> 00:06:28,050 +لسنا نفعل أي شيء لماذا؟ لأن هذه المجالات بالفعل + +94 +00:06:28,050 --> 00:06:35,490 +موجودة في العمل في هذا العمل المحدد أي أسئلة؟ لذلك + +95 +00:06:35,490 --> 00:06:42,210 +ما كانت المدخل التعامل؟ لا شيء على الأقل على + +96 +00:06:42,210 --> 00:06:48,420 +الجانب الآخر إذاالـ Normal Spoilers يعتبرون عامة + +97 +00:06:48,420 --> 00:06:55,420 +لكل عمل مفيد. ماذا يجب أن نفعل؟ يجب أن نقوم + +98 +00:06:55,420 --> 00:06:59,220 +باستخدام قيمة + +99 +00:06:59,220 --> 00:07:00,420 +المجموعات + +100 +00:07:02,670 --> 00:07:07,850 +في هذه العملية المحددة لجميع العمليات في وقت محدد + +101 +00:07:07,850 --> 00:07:16,370 +لأننا قررنا أن هذا الـ Spoilage ليس بسبب مصممات + +102 +00:07:16,370 --> 00:07:22,530 +العملية لكن بسبب مصممات + +103 +00:07:22,530 --> 00:07:25,650 +العملية العادية لجميع عملية التصنيع التي لدينا + +104 +00:07:27,510 --> 00:07:33,550 +بالتالي، قيمة هذه المجلدات أو المجلدات المفروضة + +105 +00:07:33,550 --> 00:07:40,210 +يجب أن تكون مفروضة ومفروضة بين جميع المجلدات التي + +106 +00:07:40,210 --> 00:07:47,350 +تم إنتهاءها في جميع العمل هل تفكر في موقع مفروض + +107 +00:07:47,350 --> 00:07:51,530 +ومفروض على عمل مختلف؟ ماذا تفكر؟ تذكر ما أخذنا في + +108 +00:07:51,530 --> 00:07:57,360 +موقع accounting one ما هو الموقعماذا نسميه؟ ماذا + +109 +00:07:57,360 --> 00:08:00,560 +نسميه؟ ماذا نسميه؟ ماذا نسميه؟ ماذا نسميه؟ ماذا + +110 +00:08:00,560 --> 00:08:18,620 +نسميه؟ ماذا نسميه؟ ماذا نسميه؟ ماذا + +111 +00:08:18,620 --> 00:08:22,120 +نسميه؟ + +112 +00:08:22,450 --> 00:08:29,850 +و تحميلها أو تحميلها إلى مصنع المساعدة التي ستكون + +113 +00:08:29,850 --> 00:08:35,410 +مجموعة من جميع العمل التي لدينا خلال فترة معينة، + +114 +00:08:35,410 --> 00:08:39,050 +لذلك إذا كان لدينا مشكلة أو إخبار أو إخبار عادي + +115 +00:08:39,050 --> 00:08:43,970 +لجميع العمل، فنحتاج الآن لتغيير + +116 +00:08:51,930 --> 00:08:56,930 +هذه المدفعات من عملية عمل عامة عامة عامة عامة عامة + +117 +00:08:56,930 --> 00:09:00,510 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +118 +00:09:00,510 --> 00:09:02,850 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +119 +00:09:02,850 --> 00:09:02,910 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +120 +00:09:02,910 --> 00:09:03,590 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +121 +00:09:03,590 --> 00:09:03,630 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +122 +00:09:03,630 --> 00:09:06,210 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +123 +00:09:06,210 --> 00:09:21,470 +عامة عامة عامة عامة عامة + +124 +00:09:21,470 --> 00:09:25,750 +عالأن إذا كان لدينا تسجيل غير عادل، فهي نفس الشيء، + +125 +00:09:25,750 --> 00:09:29,190 +الأسعار بالفعل تم تحميلها داخل العمل، أليس كذلك؟ + +126 +00:09:29,190 --> 00:09:33,950 +لكن هل هم محدودين لعمل ذلك؟ هم عاملين لكل عمل؟ لا، + +127 +00:09:33,950 --> 00:09:40,650 +لأنها غير عادلة، لذلك لا يجب أن نتعامل أو نتعامل + +128 +00:09:40,650 --> 00:09:45,940 +مع هذه الأسعار كأسعار مستخدمةولذلك سوف نتعامل مع + +129 +00:09:45,940 --> 00:09:50,580 +هذه القصص اللي هي الـ Abnormal Spoilage من العمل + +130 +00:09:50,580 --> 00:09:58,840 +المحدد للعمل المحدد للعمل + +131 +00:09:58,840 --> 00:10:01,160 +المحدد للعمل المحدد للعمل المحدد للعمل المحدد + +132 +00:10:01,160 --> 00:10:01,560 +المحدد للعمل المحدد للعمل المحدد للعمل المحدد + +133 +00:10:01,560 --> 00:10:04,220 +للعمل المحدد للعمل المحدد للعمل المحدد للعمل + +134 +00:10:04,220 --> 00:10:05,200 +المحدد للعمل المحدد للعمل المحدد للعمل المحدد + +135 +00:10:05,200 --> 00:10:11,220 +المحدد للعمل المحدد المحدد للعمل + +136 +00:10:11,220 --> 00:10:17,530 +المحدالتعامل اللي سوف نعتبره إذا كانت الـ Spoilage + +137 +00:10:17,530 --> 00:10:22,670 +تعتبر غير عادل. سوف نتعامل مع هذه الوضعيات الغير + +138 +00:10:22,670 --> 00:10:31,770 +عادلة من العمل بالطبع، وهو مختصر لعمل محدد، ومع + +139 +00:10:31,770 --> 00:10:36,950 +المخاطر من الـ Spoilage غير عادل، وهو ما سيظهر في + +140 +00:10:36,950 --> 00:10:42,970 +مصطلح المال كمجموعة خاصة.أي أسئلة؟ لذلك إذا كانت + +141 +00:10:42,970 --> 00:10:46,950 +.. او إذا كانت الـ normal spoil مستخدمة لعمل محدد + +142 +00:10:46,950 --> 00:10:53,970 +بسبب مصممات هذا العمل، لذلك سيتم إضافة هذه الأسعار + +143 +00:10:53,970 --> 00:11:02,090 +على أسعار الجوانب الجيدة للعمل المحدد. لذلك من + +144 +00:11:02,090 --> 00:11:06,060 +وجهة مصممة التعامل، لن نفعل أي شيءعلى الجانب + +145 +00:11:06,060 --> 00:11:09,780 +الآخر، إذا كانت الـ Normal Spoilage تعتبر معروفة + +146 +00:11:09,780 --> 00:11:16,380 +لجميع العمل، فسنستخدم هذه الدراسات، نستخدم هذه + +147 +00:11:16,380 --> 00:11:21,790 +الدراسات للـ Normal Spoilage لجميع المجتمعاتon all + +148 +00:11:21,790 --> 00:11:26,790 +or in all jobs not only in one job but to all jobs + +149 +00:11:26,790 --> 00:11:29,830 +therefore we are going to take these course from + +150 +00:11:29,830 --> 00:11:33,110 +the working process that is already carried within + +151 +00:11:33,110 --> 00:11:36,350 +a working process account for a specific job we + +152 +00:11:36,350 --> 00:11:40,530 +are going to transfer these courseعن طريق عمليات + +153 +00:11:40,530 --> 00:11:46,150 +المساعدة التي سيتم تحريرها و تقوم بتقليدها بين + +154 +00:11:46,150 --> 00:11:49,610 +جميع العمل التي لدينا خلال فترة محددة. لذلك نحن + +155 +00:11:49,610 --> 00:11:54,010 +نحرر هذه العمليات على جميع المجموعات التي تم + +156 +00:11:54,010 --> 00:11:59,750 +تحريرها و تكملها في فترة محددة، رغم أنها لعمل رقم + +157 +00:11:59,750 --> 00:12:04,860 +1، 10، 20، 30، 50 وما إلى ذلك.إذا كانت الـ + +158 +00:12:04,860 --> 00:12:10,720 +Spoilage تعتبر غير طبيعي، سنقوم مرة أخرى بإتصال + +159 +00:12:10,720 --> 00:12:14,720 +الـ course التي تم تحميلها في الروحانية التي هي + +160 +00:12:14,720 --> 00:12:19,810 +محددة لعمل محدد أو عمل محددسنقوم بإتصال هذه + +161 +00:12:19,810 --> 00:12:23,590 +الأساسيات إلى موقع مختلف وهو الاختلاف من الـ + +162 +00:12:23,590 --> 00:12:27,930 +Abnormal Spoilage كما يمكننا أن نرى هنا لم نعتبر + +163 +00:12:27,930 --> 00:12:31,370 +أو لم نتعامل مع هذا النوع من الأساسيات كأساسية + +164 +00:12:31,370 --> 00:12:34,770 +ممكن تخصصها ولكن كأساسية مقتصرة لأن هذه الاختلافات + +165 +00:12:34,770 --> 00:12:40,850 +ستكون مواجهة في مصطلح الدولة كمجلة مختلفة. الأن + +166 +00:12:40,850 --> 00:12:43,370 +دعونا نعتبر مثلًا + +167 +00:12:53,870 --> 00:12:59,170 +في مكتب الهالماشين، خمس جزء من مصطلح عملي من خمسية + +168 +00:12:59,170 --> 00:13:00,850 +جزء من خمسية جزء من خمسية جزء من خمسية جزء من + +169 +00:13:00,850 --> 00:13:03,850 +خمسية جزء من خمسية جزء من خمسية جزء من خمسية جزء + +170 +00:13:03,850 --> 00:13:06,070 +من خمسية جزء من خمسية جزء من خمسية جزء من خمسية + +171 +00:13:06,070 --> 00:13:07,330 +جزء من خمسية جزء من خمسية جزء من خمسية جزء من + +172 +00:13:07,330 --> 00:13:07,890 +خمسية جزء من خمسية جزء من خمسية جزء من خمسية جزء + +173 +00:13:07,890 --> 00:13:10,570 +من خمسية جزء من خمسية جزء من خمسية جزء من خمسية + +174 +00:13:10,570 --> 00:13:14,750 +جزء من خمسية جزء من خمسية + +175 +00:13:17,730 --> 00:13:20,670 +$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ + +176 +00:13:20,670 --> 00:13:24,670 +$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ + +177 +00:13:24,670 --> 00:13:30,490 +$$$$$$$ + +178 +00:13:30,490 --> 00:13:32,270 +$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ + +179 +00:13:32,270 --> 00:13:36,140 +$$$$$$$$$$$$$$$$$لذلك كل جزء من الخمس الجزء سيكون + +180 +00:13:36,140 --> 00:13:40,460 +لديه قيمة 2000 دولار عندما يتم التحقق من المخاطر + +181 +00:13:40,460 --> 00:13:42,140 +المخاطرة المخاطرة المخاطرة المخاطرة المخاطرة + +182 +00:13:42,140 --> 00:13:43,820 +المخاطرة المخاطرة المخاطرة المخاطرة المخاطرة + +183 +00:13:43,820 --> 00:13:44,840 +المخاطرة المخاطرة المخاطرة المخاطرة المخاطرة + +184 +00:13:44,840 --> 00:13:45,040 +المخاطرة المخاطرة المخاطرة المخاطرة المخاطرة + +185 +00:13:45,040 --> 00:13:45,940 +المخاطرة المخاطرة المخاطرة المخاطرة المخاطرة + +186 +00:13:45,940 --> 00:13:52,240 +المخاطرة المخاطرة المخاطرة المخاطرة المخاطرة + +187 +00:13:52,240 --> 00:13:57,950 +المخاطرةبالتالي، في هذا المثال، نحن الآن نعتبر ما + +188 +00:13:57,950 --> 00:14:01,150 +إذا كان لدينا قيمة التجارب لجزء من هذه الجزء من + +189 +00:14:01,150 --> 00:14:02,350 +الجزء من الجزء من الجزء من الجزء من الجزء من الجزء + +190 +00:14:02,350 --> 00:14:02,410 +من الجزء من الجزء من الجزء من الجزء من الجزء من + +191 +00:14:02,410 --> 00:14:03,990 +الجزء من الجزء من الجزء من الجزء من الجزء من الجزء + +192 +00:14:03,990 --> 00:14:04,570 +من الجزء من الجزء من الجزء من الجزء من الجزء من + +193 +00:14:04,570 --> 00:14:06,610 +الجزء من الجزء من الجزء من الجزء من الجزء من الجزء + +194 +00:14:06,610 --> 00:14:06,950 +من الجزء من الجزء من الجزء من الجزء من الجزء من + +195 +00:14:06,950 --> 00:14:18,690 +من الجزء من الجزء من الجزء من الجزء من الجزء من + +196 +00:14:18,690 --> 00:14:21,750 +الجزء + +197 +00:14:21,750 --> 00:14:25,260 +منلذلك إذا كان لدينا قيمة التخزين، ماذا سنفعل مع + +198 +00:14:25,260 --> 00:14:30,200 +المجموعات؟ أو ماذا سنفعل مع قيمة المجموعات؟ ممتاز، + +199 +00:14:30,200 --> 00:14:34,880 +سنقل قيمة المجموعات من المجموعات بالقيمة + +200 +00:14:34,880 --> 00:14:40,780 +التخزينية، وهي 600$، لذلك قيمة التخزينية 2000$، + +201 +00:14:40,780 --> 00:14:48,800 +صحيح؟بقية و الأن لدينا قيمة الهزيمة 600 وهو + +202 +00:14:48,800 --> 00:14:54,040 +تقريبًا في هذه القيمة، لذلك 600 كتابة تقريبًا، + +203 +00:14:54,040 --> 00:14:59,100 +لذلك القيمة الحقيقية التي سيتعامل معها، التي + +204 +00:14:59,100 --> 00:15:06,440 +سيتعامل معها هو 1400 كتابة كمعرفة عادية أو كمعرفة + +205 +00:15:06,440 --> 00:15:14,430 +عادية كما سنرى هل هناك أسئلة؟الان دعونا نعتبر + +206 +00:15:14,430 --> 00:15:22,490 +الوضع الأول إذا كان الـ normal spoilage يعتبر قادة + +207 +00:15:22,490 --> 00:15:27,090 +لعمل محدد محدد ما هي التعامل التقليدي في هذه + +208 +00:15:27,090 --> 00:15:30,810 +الحالة؟ ماذا تعتبر التعامل التقليدي في هذه الحالة؟ + +209 +00:15:30,810 --> 00:15:34,370 +لن + +210 +00:15:34,370 --> 00:15:39,980 +نفعل أي شيءبالطبع، قلنا أننا لن نفعل أي شيء، + +211 +00:15:39,980 --> 00:15:43,860 +لماذا؟ لأننا لم نكن لدينا قيمة للتوضيح عندما قلنا + +212 +00:15:43,860 --> 00:15:49,460 +ذلك في حدثنا عندما قلنا أن الـ Attributable أو الـ + +213 +00:15:49,460 --> 00:15:53,040 +Normal Spoilers اللي يمكن تسميه لعمل محدد محدد لم + +214 +00:15:53,040 --> 00:15:58,220 +يكن لديه قيمة للتوضيح، لذلك جميع الـ Cost التي تم + +215 +00:15:58,220 --> 00:16:02,040 +تحميلها في الروحانية بسبب هذه الوضعيات ستتم + +216 +00:16:02,040 --> 00:16:07,240 +تحميلها في الروحانية كما هيولكن الآن لدينا قيمة + +217 +00:16:07,240 --> 00:16:10,740 +التجارب، لذلك يجب أن يتقل القصص التي تتجارب في هذا + +218 +00:16:10,740 --> 00:16:15,200 +العمل في هذا العمل بقيمة تجارب لأن قيمة التجارب + +219 +00:16:15,200 --> 00:16:21,040 +لذلك سنقوم بالتفكير في التعامل التالي سنقوم بتقلي + +220 +00:16:21,040 --> 00:16:26,880 +قيمة التجارب بمقدورة 3000، والتي بالطبع هي 600×5 + +221 +00:16:26,880 --> 00:16:31,990 +وسنقوم بتفكير أن لديناسيكون هناك عدد من الوزراء في + +222 +00:16:31,990 --> 00:16:37,470 +مخزناتنا، لذلك سنقوم باعتبار زي ذلك زي عدد من + +223 +00:16:37,470 --> 00:16:39,470 +الوزراء في مخزناتنا، لذلك سنقوم باعتبار زي ذلك عدد + +224 +00:16:39,470 --> 00:16:39,770 +من الوزراء في مخزناتنا، لذلك سنقوم باعتبار زي ذلك + +225 +00:16:39,770 --> 00:16:41,210 +عدد من الوزراء في مخزناتنا، لذلك سنقوم باعتبار زي + +226 +00:16:41,210 --> 00:16:46,530 +ذلك عدد من الوزراء في مخزناتنا، لذلك سنقوم باعتبار + +227 +00:16:46,530 --> 00:16:47,910 +زي ذلك عدد من الوزراء في مخزناتنا، لذلك سنقوم + +228 +00:16:47,910 --> 00:16:55,620 +باعتبار زي ذلك عدد من الوزراء في مخزناتنا، لذلذلك + +229 +00:16:55,620 --> 00:17:02,240 +كما ترى من المثال كان لدينا خمس أجهزة مفاجئة، + +230 +00:17:02,240 --> 00:17:09,480 +صحيح؟ كل أجهزة كانت مع قيمة 2000 دولارلذلك قيمة + +231 +00:17:09,480 --> 00:17:14,820 +الـ Spoilage ستكون 10,000. هل هذا الوضع صحيح + +232 +00:17:14,820 --> 00:17:21,660 +لتعتبره و لتتحمله في مجلة العمل والتعامل معه لعمل + +233 +00:17:21,660 --> 00:17:26,300 +محدد محدد أو عمر عمل محدد؟ لم يعطينا العمل. لذلك + +234 +00:17:26,300 --> 00:17:33,080 +دعنا نقول عمر عمر 5.لذلك هل هذه المقاومة الصحيحة + +235 +00:17:33,080 --> 00:17:37,760 +لكي تتم تحميلها في عمل هذا العمل؟ بالطبع ليس كذلك + +236 +00:17:37,760 --> 00:17:41,620 +لماذا؟ لأننا لدينا قيمة تحميل نحن لدينا قيمة تحميل + +237 +00:17:41,620 --> 00:17:48,500 +بقيمة 600 على جزء، لذلك 3000 على جزء، لذلك الإجابة + +238 +00:17:48,500 --> 00:17:53,860 +الصحيحة أو المقاومة الصحيحة لكي تتم تحميلها في عمل + +239 +00:17:53,860 --> 00:18:00,890 +هذا العمل هي فقط 7000إذا لم أقوم بعمل أي شيء، إذا + +240 +00:18:00,890 --> 00:18:06,550 +لم أقوم بعمل الـ journal entry اللي رأيناه قبل + +241 +00:18:06,550 --> 00:18:14,820 +ذلك، فسنحمل الـ 10000كمجموعات مفروضة ، كمجموعات + +242 +00:18:14,820 --> 00:18:18,860 +مفروضة التي يمكن تسميها هذا العمل المحدد ولكن في + +243 +00:18:18,860 --> 00:18:22,760 +هذه الحالة لأننا لدينا قيمة التخزين ، فالقيم + +244 +00:18:22,760 --> 00:18:26,000 +الصحيحة التي يتم تحميلها ليست الـ 10,000 ولكن الـ + +245 +00:18:26,000 --> 00:18:31,340 +7000 ، لذلك كيف سنحصل على هذا؟ لذلك ، لكي نحصل على + +246 +00:18:31,340 --> 00:18:37,760 +هذا ، سنقل عملية التحكم بقيمة 3000سنقوم بالتفكير + +247 +00:18:37,760 --> 00:18:43,240 +.. سنقوم بالتفكير + +248 +00:18:43,240 --> 00:18:47,440 +.. سنقوم + +249 +00:18:47,440 --> 00:18:52,960 +بالتفكير .. سنقوم بالتفكير .. سنقوم بالتفكير .. + +250 +00:18:52,960 --> 00:18:53,880 +سنقوم بالتفكير .. سنقوم بالتفكير .. سنقوم بالتفكير + +251 +00:18:53,880 --> 00:18:53,900 +سنقوم بالتفكير .. سنقوم بالتفكير .. سنقوم بالتفكير + +252 +00:18:53,900 --> 00:18:54,180 +.. سنقوم بالتفكير .. سنقوم بالتفكير .. سنقوم + +253 +00:18:54,180 --> 00:18:57,220 +بالتفكير .. سنقوم بالتفكير .. سنقوم بالتفكير .. + +254 +00:18:57,220 --> 00:19:02,380 +سنقوم بالتفكير .. + +255 +00:19:02,380 --> 00:19:09,600 +سنقومطبعا if sold, when sold. Any questions? Now + +256 +00:19:09,600 --> 00:19:16,180 +let us consider what if the normal spoilage is + +257 +00:19:16,180 --> 00:19:20,580 +common to all jobsإذا كانت الـ normal spoilage + +258 +00:19:20,580 --> 00:19:25,640 +عامة في جميع العمل كما قلنا، فسنقوم بتغيير عملية + +259 +00:19:25,640 --> 00:19:32,000 +هذه الوضعات الـ 10 ألف دولار. سنقوم بتأخيرها من + +260 +00:19:32,000 --> 00:19:38,080 +العمل في هذا العمل المحدد و نقوم بتغييرهم إلى + +261 +00:19:38,080 --> 00:19:41,240 +عملية الـ manufacturing overhead. لكن هل يجب أن + +262 +00:19:41,240 --> 00:19:45,720 +نتغير كل الـ 10 ألف؟ لماذا ليس كل الـ 10 ألف؟ + +263 +00:19:48,840 --> 00:19:53,960 +ماذا هو قيمة هذه المجموعات؟ ماذا هو قيمة هذه + +264 +00:19:53,960 --> 00:20:01,560 +المجموعات؟ ماذا هو قيمة هذه المجموعات؟ ماذا + +265 +00:20:01,560 --> 00:20:06,960 +هو قيمة هذه المجموعات؟ ماذا هو قيمة هذه المجموعات؟ + +266 +00:20:06,960 --> 00:20:07,220 +المجموعات؟ ماذا هو قيمة هذه المجموعات؟ ماذا هو + +267 +00:20:07,220 --> 00:20:07,240 +قيمة هذه المجموعات؟ ماذا هو قيمة هذه المجموعات؟ + +268 +00:20:07,240 --> 00:20:07,340 +المجموعات؟ ماذا هو قيمة هذه المجموعات؟ ماذا هو + +269 +00:20:07,340 --> 00:20:09,780 +قيمة هذه المجموعات؟ ماذا هو قيمة هذه المجموعات؟ + +270 +00:20:09,780 --> 00:20:14,660 +ماذا هو قيمة هذه + +271 +00:20:14,660 --> 00:20:15,600 +المجموعات؟ + +272 +00:20:18,190 --> 00:20:21,350 +لذلك كما يمكننا أن نرى هنا تحكم المواد سيتم + +273 +00:20:21,350 --> 00:20:22,530 +تحريرها بالـ 3000 + +274 +00:20:25,420 --> 00:20:27,780 +سيكون التحكم التجاري على الـ 7000 دولار لماذا + +275 +00:20:27,780 --> 00:20:30,220 +التحكم التجاري على الـ 7000 دولار؟ لأن التحكم + +276 +00:20:30,220 --> 00:20:34,400 +التجاري على الـ 7000 دولار هو الواقع اللي هو مقاطع + +277 +00:20:34,400 --> 00:20:36,760 +ومقاطع ومقاطع ومقاطع ومقاطعة ومقاطعة ومقاطعة + +278 +00:20:36,760 --> 00:20:36,780 +ومقاطعة ومقاطعة ومقاطعة ومقاطعة ومقاطعة ومقاطعة + +279 +00:20:36,780 --> 00:20:37,920 +ومقاطعة ومقاطعة ومقاطعة ومقاطعة ومقاطعة ومقاطعة + +280 +00:20:37,920 --> 00:20:38,360 +ومقاطعة ومقاطعة ومقاطعة ومقاطعة ومقاطعة ومقاطعة + +281 +00:20:38,360 --> 00:20:40,840 +ومقاطعة ومقاطعة ومقاطعة ومقاطعة ومقاطعة ومقاطعة + +282 +00:20:40,840 --> 00:20:43,940 +ومقاطعة + +283 +00:20:43,940 --> 00:20:51,140 +ومق + +284 +00:20:51,180 --> 00:20:53,580 +و بالطبع كما يمكننا أن نرى هنا عملية البرنامج + +285 +00:20:53,580 --> 00:20:59,820 +المحددة لهذا العمل قد أقل من عدد الـ 10,000 لماذا؟ + +286 +00:20:59,820 --> 00:21:06,200 +لأننا نقول إن هذه المجموعة التي كانت تسمى كعادلة + +287 +00:21:06,200 --> 00:21:10,660 +ليست محددة لهذا العمل لكنها عامة لجميع العمل، لذلك + +288 +00:21:10,660 --> 00:21:15,560 +سوف نعيد جميع الـ 10,000 من عملية البرنامج في هذا + +289 +00:21:15,560 --> 00:21:21,080 +العمل المحددأو تعتبر فقط سبتمبر سبتمبر سبتمبر + +290 +00:21:21,080 --> 00:21:24,380 +سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر + +291 +00:21:24,380 --> 00:21:28,420 +سبتمبر سبتمبر سبتمبر سبتمبر + +292 +00:21:28,420 --> 00:21:38,280 +سبتمبر سبتمبر سبتمبر + +293 +00:21:41,180 --> 00:21:45,500 +الأن، ماذا إذا كانت الـ Spoilage تعتبر غير عادل؟ + +294 +00:21:45,500 --> 00:21:49,020 +في هذه الحالة، إذا كانت الـ Spoilage تعتبر غير + +295 +00:21:49,020 --> 00:21:53,080 +عادل، فهو نفس التعامل نحن سنأخذ الـ 10,000 من + +296 +00:21:53,080 --> 00:21:58,700 +العمل، لكننا لن نضعه في المصادر الأمامية، نحن + +297 +00:21:58,700 --> 00:22:03,980 +سنضعه في المخاطر من الـ Spoilage غير عادل. لذلك، + +298 +00:22:03,980 --> 00:22:08,870 +نفس التعامل هناكما يمكننا أن نرى تحكم المواد سيتم + +299 +00:22:08,870 --> 00:22:13,030 +تدفعها لـ 3,000 وخسارة الـ Abnormal Spoilage سيتم + +300 +00:22:13,030 --> 00:22:16,850 +تدفعها لـ 7,000 والعمل المشروع المحدد لهذا العمل + +301 +00:22:16,850 --> 00:22:23,670 +يتم تدفعه لـ 10,000 كما يمكننا أن نرى هنا لدينا + +302 +00:22:23,670 --> 00:22:28,650 +تغيير قليل لما أخذناه إذا لم نكن لدينا قيمة تدفع + +303 +00:22:29,710 --> 00:22:35,730 +الوضع هو نفسه، الوضع هو نفسه، فقط مع قليل من + +304 +00:22:35,730 --> 00:22:45,190 +الاختلاف، هل لديك أسئلة؟ دعونا نعتبر طريقة العمل + +305 +00:22:45,190 --> 00:22:49,550 +مجانا، بالطبع قلنا عمل مجانا مجانا مجانا مجانا + +306 +00:22:49,550 --> 00:22:55,060 +مجانا مجانا مجانا مجاناالمستخدمين الأخيرين ولكن + +307 +00:22:55,060 --> 00:23:01,520 +يمكن أن يتم صحيفته باستخدام مجموعات أضافية لتغيير + +308 +00:23:01,520 --> 00:23:04,580 +هذه المجموعات المفارقة أو المفارقة إلى مجموعات + +309 +00:23:04,580 --> 00:23:09,160 +جيدة، لذلك هذه المجموعات التي تم صحيفها هم مجموعات + +310 +00:23:09,160 --> 00:23:13,760 +جيدة بعد استخدام مجموعات أضافية لتصحيف هذه + +311 +00:23:13,760 --> 00:23:17,800 +المجموعات المفارقة أو المفارقة، لذلك ماذا تعتقد أن + +312 +00:23:17,800 --> 00:23:18,480 +يكون + +313 +00:23:22,470 --> 00:23:26,530 +التعامل مع التعامل مع التعامل مع التعامل مع + +314 +00:23:26,530 --> 00:23:29,390 +التعامل مع التعامل مع التعامل مع التعامل مع + +315 +00:23:29,390 --> 00:23:34,790 +التعامل مع التعامل مع التعامل مع التعامل مع + +316 +00:23:34,790 --> 00:23:34,970 +التعامل مع التعامل مع التعامل مع التعامل مع + +317 +00:23:34,970 --> 00:23:35,250 +التعامل مع التعامل مع التعامل مع التعامل مع + +318 +00:23:35,250 --> 00:23:35,310 +التعامل مع التعامل مع التعامل مع التعامل مع + +319 +00:23:35,310 --> 00:23:37,230 +التعامل مع التعامل مع التعامل مع التعامل مع + +320 +00:23:37,230 --> 00:23:38,370 +التعامل مع التعامل مع التعامل مع التعامل مع + +321 +00:23:38,370 --> 00:23:44,190 +التعامل مع التعامل مع التعامل مع التعامل مع التعام + +322 +00:23:45,180 --> 00:23:50,520 +معرفة إما كعادة عادية أو عادية غير عادية العادية + +323 +00:23:50,520 --> 00:23:55,660 +العادية أيضًا يجب أن تكون المعرفة أكتر إلى إثنين + +324 +00:23:55,660 --> 00:24:02,580 +معرفة إذا كانت مستخدمة لعمل محدد أو عامل لجميع + +325 +00:24:02,580 --> 00:24:05,580 +العمل نفس الشيء بمعرفة المعرفة في مجموعة عمل + +326 +00:24:05,580 --> 00:24:14,840 +مستخدم لجميع العمل. لذلك دعونا نعتبر نفسمثلًا + +327 +00:24:14,840 --> 00:24:20,620 +مثلًا أو إلصارة لـ Hull Machine Shop بالطبع كما + +328 +00:24:20,620 --> 00:24:26,300 +قلنا أن أسعار الخمس جزء من الأجزاء المفروضة كانت + +329 +00:24:26,300 --> 00:24:31,360 +تسعة ألف، صحيح؟ 2000 دولار في جزء مرتفع بخمس، تسعة + +330 +00:24:31,360 --> 00:24:39,390 +ألف، وقد أعطونا اختلافات مختلفة من الأسعارلكل جزء + +331 +00:24:39,390 --> 00:24:42,250 +اللي لدينا، بالطبع لدينا مواقع مواقع مواقع مواقع + +332 +00:24:42,250 --> 00:24:42,890 +مواقع مواقع مواقع مواقع مواقع مواقع مواقع مواقع + +333 +00:24:42,890 --> 00:24:43,670 +مواقع مواقع مواقع مواقع مواقع مواقع مواقع مواقع + +334 +00:24:43,670 --> 00:24:48,430 +مواقع مواقع مواقع مواقع مواقع مواقع مواقع مواقع + +335 +00:24:48,430 --> 00:24:49,550 +مواقع مواقع مواقع مواقع مواقع مواقع مواقع مواقع + +336 +00:24:49,550 --> 00:24:50,050 +مواقع مواقع مواقع مواقع مواقع مواقع مواقع مواقع + +337 +00:24:50,050 --> 00:25:00,450 +مواقع مواقع مواقع مواقع مواقع مواقع مواقع موا + +338 +00:25:01,720 --> 00:25:07,660 +الأن، إذا كانت هذه الأجزاء مستعدة لتصحيحها + +339 +00:25:07,660 --> 00:25:14,420 +وتغييرها من أجزاء خاطئة إلى أجزاء جيدة، فسنقوم + +340 +00:25:14,420 --> 00:25:18,350 +بالإنكار من أجزاء أضافية، صحيح؟هذه الدرجة المضادة + +341 +00:25:18,350 --> 00:25:22,970 +باعتبارنا مثلًا هو مثلًا، لذلك، لكي نغيّر هذه + +342 +00:25:22,970 --> 00:25:26,730 +الخمسة جزءًا من المجالات المفارقة أو المجالات + +343 +00:25:26,730 --> 00:25:32,990 +المفارقة إلى جزءًا جيدًا، سوف ندفع اضافية 3800 + +344 +00:25:32,990 --> 00:25:38,590 +دولار لـ 800 مجالات مبادرة، 2000 مجالات مبادرة، + +345 +00:25:38,590 --> 00:25:39,810 +1000 مجالات مبادرة، 1000 مجالات مبادرة، 1000 + +346 +00:25:39,810 --> 00:25:40,050 +مجالات مبادرة، 1000 مجالات مبادرة، 1000 مجالات + +347 +00:25:40,050 --> 00:25:41,110 +مبادرة، 1000 مجالات مبادرة، 1000 مجالات مبادرة، + +348 +00:25:41,110 --> 00:25:41,510 +1000 مجالات مبادرة، 1000 مجالات مبادرة، 1000 + +349 +00:25:41,510 --> 00:25:44,780 +مجالات مبادرة، 1000 مجالات مبادرة، 1000هو التعامل + +350 +00:25:44,780 --> 00:25:49,360 +التجاري، إذا كانت + +351 +00:25:49,360 --> 00:25:54,420 +عملية التعامل التجاري تعتبر مستخدما لهذا العمل + +352 +00:25:54,420 --> 00:26:02,060 +المحدد، فسنحمل كل هذه الأساسيات على العمل المحدد + +353 +00:26:02,060 --> 00:26:08,250 +للعمل المحددالأن، ماذا إذا كانت هذه الدراسات أو + +354 +00:26:08,250 --> 00:26:12,170 +هذه المجتمعات المخططة أو هذه التعديل كانت تعتبر + +355 +00:26:12,170 --> 00:26:17,140 +عامة لجميع العمل؟ولهذا السبب سيتحمل هذه البرنامج + +356 +00:26:17,140 --> 00:26:20,540 +على عملية الانتجار السابق لماذا عملية الانتجار + +357 +00:26:20,540 --> 00:26:23,680 +السابق؟ لأننا قلنا أن عملية الانتجار السابق هي + +358 +00:26:23,680 --> 00:26:25,580 +المجموعة التي تتمتع بها عملية الانتجار السابق + +359 +00:26:25,580 --> 00:26:27,780 +عملية الانتجار السابق عملية الانتجار السابق عملية + +360 +00:26:27,780 --> 00:26:29,280 +الانتجار السابق عملية الانتجار السابق عملية + +361 +00:26:29,280 --> 00:26:32,920 +الانتجار السابق عملية الانتجار السابق عملية + +362 +00:26:32,920 --> 00:26:33,060 +الانتجار السابق عملية الانتجار السابق عملية + +363 +00:26:33,060 --> 00:26:38,640 +الانتجار السابق عملية الانتجار السابق عملية الانتج + +364 +00:26:38,670 --> 00:26:41,670 +بشكل غير عادل، لذلك يعتبرها عملية عملية عملية + +365 +00:26:41,670 --> 00:26:42,150 +عملية عملية عملية عملية عملية عملية عملية عملية + +366 +00:26:42,150 --> 00:26:42,910 +عملية عملية عملية عملية عملية عملية عملية عملية + +367 +00:26:42,910 --> 00:26:45,250 +عملية عملية عملية عملية عملية عملية عملية عملية + +368 +00:26:45,250 --> 00:26:52,050 +عملية عملية عملية عملية عملية عملية عملية عملية + +369 +00:26:52,050 --> 00:26:55,650 +عملية عملية عملية عملية عملية عملية عملية عملية + +370 +00:26:55,650 --> 00:26:58,010 +عملية عملية عملية عملية عملية عملية عملية عملية + +371 +00:26:58,010 --> 00:27:05,810 +عملية عملية عهذا مثلًا إذا كانت عملية عملية عملية + +372 +00:27:05,810 --> 00:27:06,270 +عملية عملية عملية عملية عملية عملية عملية عملية + +373 +00:27:06,270 --> 00:27:08,190 +عملية عملية عملية عملية عملية عملية عملية عملية + +374 +00:27:08,190 --> 00:27:10,850 +عملية عملية عملية عملية عملية عملية عملية عملية + +375 +00:27:10,850 --> 00:27:12,330 +عملية عملية عملية عملية عملية عملية عملية عملية + +376 +00:27:12,330 --> 00:27:15,770 +عملية عملية عملية عملية عملية عملية عملية عملية + +377 +00:27:15,770 --> 00:27:16,110 +عملية عملية عملية عملية عملية عملية عملية عملية + +378 +00:27:16,110 --> 00:27:16,350 +عملية عملية عملية عملية عملية عملية عملية عملية + +379 +00:27:16,350 --> 00:27:30,610 +عملية عملية عملية عملية + +380 +00:27:30,610 --> 00:27:35,920 +عالتعامل الطبيعي مع جميع العمل، لذلك سيتم تحميل + +381 +00:27:35,920 --> 00:27:37,620 +هذه المجموعات إلى موقع التعامل التعامل التعامل + +382 +00:27:37,620 --> 00:27:39,220 +التعامل التعامل التعامل التعامل التعامل التعامل + +383 +00:27:39,220 --> 00:27:41,700 +التعامل التعامل التعامل التعامل التعامل التعامل + +384 +00:27:41,700 --> 00:27:42,980 +التعامل التعامل التعامل التعامل التعامل التعامل + +385 +00:27:42,980 --> 00:27:43,400 +التعامل التعامل التعامل التعامل التعامل التعامل + +386 +00:27:43,400 --> 00:27:43,420 +التعامل التعامل التعامل التعامل التعامل التعامل + +387 +00:27:43,420 --> 00:27:43,480 +التعامل التعامل التعامل التعامل التعامل التعامل + +388 +00:27:43,480 --> 00:27:50,660 +التعامل التعامل + +389 +00:27:50,660 --> 00:27:51,420 +الت + +390 +00:27:55,200 --> 00:28:02,600 +والسعر الـ 3800 أو سعر اضافي سعر الـ 3800 سيكون + +391 +00:28:02,600 --> 00:28:10,380 +موضوع على المحفظة التي سيتم تسميها كسعر فترة وهو + +392 +00:28:10,380 --> 00:28:13,000 +الاختلاف من عمل إعادة عادية غير عادية التي سيتم + +393 +00:28:13,000 --> 00:28:19,560 +تسميها كأسعار فترة أي أسئلة؟ + +394 +00:28:19,560 --> 00:28:25,900 +الآن في مجموعات عمل إعادة عملالتحديد سيكون تعتبر + +395 +00:28:25,900 --> 00:28:30,500 +كما لو .. بالطبع إذا كنا نتحدث عن التحديد الطبيعي + +396 +00:28:30,500 --> 00:28:35,960 +، فهو سيكون تعتبر كما لو أن هذا الطبيعي عام للجميع + +397 +00:28:35,960 --> 00:28:38,420 +العمل. لماذا؟ لأنه في تجارب التجارب التجاربية لا + +398 +00:28:38,420 --> 00:28:42,800 +يوجد اختلافات مختلفة بين الجوانبكل المجلدين لديها + +399 +00:28:42,800 --> 00:28:49,680 +نفس التصميم، كل المجلدين هي نفسها، لذلك سيكون قيمة + +400 +00:28:49,680 --> 00:28:56,400 +الانتجاب مجموعة ومقاومة على كل المجلدين المختلفين + +401 +00:28:56,400 --> 00:29:02,580 +اللذين تم إصلاحهم وإنتهاءهم في وقت معينوهو نفس + +402 +00:29:02,580 --> 00:29:06,160 +الشيء بالنسبة لـ job costing setting وهو عام + +403 +00:29:06,160 --> 00:29:10,380 +للجميع العمل خلال فترة محددة محددة. الآن دعونا + +404 +00:29:10,380 --> 00:29:14,260 +نعتبر المساعدة على الـ scrap. ماذا قلنا بمعنى + +405 +00:29:14,260 --> 00:29:18,960 +scrap؟ قلنا بأن scrap هو المواد المضافة أو المواد + +406 +00:29:18,960 --> 00:29:25,780 +المضافة من أي عملية مثل على سبيل المثال مقاعدات + +407 +00:29:25,780 --> 00:29:33,760 +بطارية أو مقاعدة بطاريةوالجزء من المصدر بعد تصميمه + +408 +00:29:33,760 --> 00:29:38,280 +إلى شكل محدد وما إلى ذلك. لهذا السبب، يمكن أن يكون + +409 +00:29:38,280 --> 00:29:42,360 +هذا الـ Scrap قيمة اجتماعات قليلة تمامًا. لذلك، + +410 +00:29:42,360 --> 00:29:49,460 +كما قلنا في البداية للقصة، سيكونوا تعتبروا أو + +411 +00:29:49,460 --> 00:29:53,560 +سيكونوا تتعاملوا بنفس التعامل كما لو كانوا + +412 +00:29:53,560 --> 00:30:00,300 +مجاريات. بالطبع، باعتبارما أخذناه في القصة 16، + +413 +00:30:00,300 --> 00:30:06,380 +قلنا إن المصادر لديها إما .. أو واحدة من إثنين من + +414 +00:30:06,380 --> 00:30:10,680 +التعاملات للتعامل بها، إما من طريق مصادر أو من + +415 +00:30:10,680 --> 00:30:14,660 +طريق المصادر، نفس الشيء هنا هو بالنسبة لـ Scrap. + +416 +00:30:15,760 --> 00:30:17,600 +لذلك، بالنسبة لـ Scrap + +417 +00:30:26,720 --> 00:30:31,560 +أولاً، يجب أن نعتبر إذا + +418 +00:30:31,560 --> 00:30:38,520 +كنا نستخدم أو نقوم بإيقاف الـ Scrap في وقت السحب + +419 +00:30:38,520 --> 00:30:43,640 +أو + +420 +00:30:43,640 --> 00:30:49,120 +في وقت إنتاجه + +421 +00:30:54,700 --> 00:30:59,460 +وهو نفس الشريط السائل وشريط الوصول للإنتاج. بالطبع + +422 +00:30:59,460 --> 00:31:05,640 +سوف نعتبر الـ scrap في وقت السائل إذا كانت المادة + +423 +00:31:05,640 --> 00:31:08,160 +من الـ scrap غير مادة + +424 +00:31:16,480 --> 00:31:21,760 +or we are going to consider the sales method or we + +425 +00:31:21,760 --> 00:31:24,760 +are going to recognize the scrap at the time of + +426 +00:31:24,760 --> 00:31:32,920 +sale if the scrap is material but sold quickly + +427 +00:31:44,530 --> 00:31:51,730 +لذلك كما نرى هناقلنا في القصة 16 في وقت السحب أو + +428 +00:31:51,730 --> 00:31:56,170 +طريقة السحب ليست باعتبار المصادر التقليدية الصحيح + +429 +00:31:56,170 --> 00:32:01,470 +ولكننا قلنا لماذا لدينا الخيار لإستخدام طريقة + +430 +00:32:01,470 --> 00:32:05,030 +السحب أو طريقة المصادر لإستخدامها لأننا قلنا بأن + +431 +00:32:05,030 --> 00:32:09,050 +المقاومات من المواد المستخدمة عادة غير مجتمعية + +432 +00:32:09,050 --> 00:32:16,290 +لذلك لا يوجد مشكلة لإستخدام طريقة السحبأو طريقة + +433 +00:32:16,290 --> 00:32:20,170 +المصادر الطبعا طريقة المصادر هي الطريقة الأكتر + +434 +00:32:20,170 --> 00:32:25,450 +صحيحة لأنها تتجارب بمصادر الواقع والمصادر تتجارب + +435 +00:32:25,450 --> 00:32:28,110 +بمصادر الواقع والمصادر تتجارب بمصادر الواقع + +436 +00:32:28,110 --> 00:32:29,010 +والمصادر تتجارب بمصادر الواقع والمصادر تتجارب + +437 +00:32:29,010 --> 00:32:30,510 +بمصادر الواقع والمصادر تتجارب بمصادر الواقع + +438 +00:32:30,510 --> 00:32:32,470 +والمصادر تتجارب بمصادر الواقع والمصادر تتجارب + +439 +00:32:32,470 --> 00:32:32,530 +بمصادر الواقع والمصادر تتجارب بمصادر الواقع + +440 +00:32:32,530 --> 00:32:37,630 +والمصادر تتجارب بمصادر الواقع والمصالخشب هو مادة، + +441 +00:32:37,630 --> 00:32:41,930 +لذلك يجب أن نستخدم طريقة الوصول للإنتاج ولكن لماذا + +442 +00:32:41,930 --> 00:32:47,330 +لدينا القدرة أو الاختيار لإستخدام طريقة السائل لأن + +443 +00:32:47,330 --> 00:32:53,790 +هذه الخشب أو هذه المادات الخشبة تسرق بسرعة، لذلك + +444 +00:32:53,790 --> 00:32:59,050 +لا يوجد مشكلة في استخدام القواعد المقبلة أو + +445 +00:32:59,050 --> 00:33:01,630 +استخدام القواعد المناسبة + +446 +00:33:05,120 --> 00:33:17,520 +What if the amount of the scrap is material but + +447 +00:33:17,520 --> 00:33:26,540 +it is sold not quickly؟ + +448 +00:33:26,540 --> 00:33:32,120 +in this case we could not use the sales methodWhy؟ + +449 +00:33:32,120 --> 00:33:34,660 +Because first of all we have a material value + +450 +00:33:34,660 --> 00:33:38,800 +which will most definitely change our + +451 +00:33:38,800 --> 00:33:44,610 +representation of the financial statementsولذلك في + +452 +00:33:44,610 --> 00:33:50,130 +هذه الحالة لن نستخدم طريقة السحب أو التعرف على + +453 +00:33:50,130 --> 00:33:56,230 +السحب في وقت السحب سنستخدم طريقة التصميم في ذلك + +454 +00:33:56,230 --> 00:34:01,230 +الوقت إذا كانت مادية ولم تسحب بسرعة إذا كانت عادة + +455 +00:34:01,230 --> 00:34:08,970 +إلى المخزنات وربما ن .. ن .. دعنا + +456 +00:34:08,970 --> 00:34:18,630 +نقولولا نبيعه بسرعة كما يجب أن نبيعه أو كما يجب أن + +457 +00:34:18,630 --> 00:34:25,070 +نبيعه، لذلك في هذه الحالة نحن نذهب باعتبار الـ + +458 +00:34:25,070 --> 00:34:29,030 +scrap نحن سنستخدم طريقة التسويق إذا + +459 +00:34:30,980 --> 00:34:36,600 +الخطوط في مادة، في قيمة أو إذا كانت مادة في قيمة + +460 +00:34:36,600 --> 00:34:39,620 +ولكنها أسهل تسجيلها بسرعة. بينما على الجانب الآخر + +461 +00:34:39,620 --> 00:34:43,660 +نستخدم طريقة الوصول للإنتاج أو نعرفها في الوصول + +462 +00:34:43,660 --> 00:34:48,680 +للإنتاج أو بعد الوصول للإنتاج إذا كانت مادة و لا + +463 +00:34:48,680 --> 00:34:52,380 +نستطيع استخدام طريقة التسجيل لأنها أسهل تسجيلها + +464 +00:34:54,050 --> 00:34:59,250 +لذلك إذا لم يسر بسرعة، سيكون .. أو سيكون صعب + +465 +00:34:59,250 --> 00:35:05,450 +الوصول إلى الواقع المناسب، كما إذا قمنا ببيعه + +466 +00:35:05,450 --> 00:35:13,520 +بسرعة كما نحتاجعن طريق استخدام الميزات مع الميزات، + +467 +00:35:13,520 --> 00:35:18,700 +لذلك التعامل مع الـ Scrap هو مثلًا، دعنا نعتبر + +468 +00:35:18,700 --> 00:35:22,800 +إعلاق الـ Hull Machine Shop، تعتبر مصادر جزء من + +469 +00:35:22,800 --> 00:35:26,960 +الطائرة التي تتجه إلى الـ Scrap وأن الـ Scrap من + +470 +00:35:26,960 --> 00:35:31,460 +موقعه لديه قيمة تجارب عالية 900 دولار، لذلك هذا هو + +471 +00:35:31,460 --> 00:35:35,840 +قيمة التخلص من الـ Scrap، دعنا نعتبر الآن ماذا إذا + +472 +00:35:35,840 --> 00:35:36,600 +كان الـ Scrap + +473 +00:35:39,240 --> 00:35:44,360 +ماذا إذا كان المجرم مجرم ومسرح؟ ماذا إذا كان + +474 +00:35:44,360 --> 00:35:49,240 +المجرم مجرم ومسرح؟ ماذا إذا كان المجرم مجرم ومسرح؟ + +475 +00:35:49,240 --> 00:35:52,280 +ماذا إذا كان المجرم مجرم ومسرح؟ ماذا إذا كان + +476 +00:35:52,280 --> 00:35:59,840 +المجرم مجرم ومسرح؟ ماذا إذا كان المجرم مجرم ومسرح؟ + +477 +00:36:04,820 --> 00:36:08,720 +ولكن إذا كانت مادية، فسنقوم بتصميم إذا كانت الـ + +478 +00:36:08,720 --> 00:36:15,800 +scrap مستخدم لعمل معين أو عامل لكل العمل بالطبع + +479 +00:36:15,800 --> 00:36:19,880 +كما نستطيع أن نرى هنا، لا يوجد أي شيء أو شيء يسمى + +480 +00:36:19,880 --> 00:36:24,360 +بـ abnormal scrap لماذا لا يوجد أي شيء يسمى بـ + +481 +00:36:24,360 --> 00:36:25,700 +abnormal scrap؟ لأننا + +482 +00:36:28,620 --> 00:36:32,800 +الذي يجعلنا لا نستخدم اي قوة أو لا نستخدم اي قوة + +483 +00:36:32,800 --> 00:36:34,500 +أو لا نستخدم اي قوة أو لا نستخدم اي قوة أو لا + +484 +00:36:34,500 --> 00:36:39,100 +نستخدم اي قوة أو لا نستخدم اي قوة أو لا نستخدم اي + +485 +00:36:39,100 --> 00:36:39,400 +قوة أو لا نستخدم اي قوة أو لا نستخدم اي قوة أو لا + +486 +00:36:39,400 --> 00:36:40,580 +نستخدم اي قوة أو لا نستخدم اي قوة أو لا نستخدم اي + +487 +00:36:40,580 --> 00:36:42,380 +قوة أو لا نستخدم اي قوة أو لا نستخدم اي قوة أو لا + +488 +00:36:42,380 --> 00:36:42,720 +نستخدم اي قوة أو لا نستخدم اي قوة أو لا نستخدم اي + +489 +00:36:42,720 --> 00:36:45,680 +قوة أو لا نستخدم اي قوة أو لا نستخدم اي قوة أو لا + +490 +00:36:45,680 --> 00:36:48,220 +نستخدم اي ق + +491 +00:36:52,550 --> 00:36:58,950 +الطريقة دعنا نقول إذا كان السخارة غير مادية، إذا + +492 +00:36:58,950 --> 00:37:04,570 +كانت غير مادية، بالطبع سنستخدم أو سنقوم بإيجاب + +493 +00:37:04,570 --> 00:37:11,890 +السخارة في وقت السحب، لذلك لن نقوم بإيجاب السخارة + +494 +00:37:11,890 --> 00:37:19,250 +بعد صناعةبالطبع من نظرية او من نظرية رئيسية بالطبع + +495 +00:37:19,250 --> 00:37:23,650 +نحتاج لنقوم بتخطيط المدى أو ليس المدى دعنا نقول + +496 +00:37:23,650 --> 00:37:28,810 +ولكن اعتبارات الفيزياء أو مصطلحات هذه اللعبة لكي + +497 +00:37:28,810 --> 00:37:34,190 +نضعها فينحتاج إلى التفكير من وجهة مديرية، ولكن من + +498 +00:37:34,190 --> 00:37:39,030 +وجهة مصرفية، لسنا نعتبر المقاومة من هذا الصحراء + +499 +00:37:39,030 --> 00:37:44,270 +إلا إذا قمنا بتسليطها إلى مستخدم الأخير، لذلك إذا + +500 +00:37:44,270 --> 00:37:49,670 +كانت ماديةسوف نستخدم طريقة التسويس، وسنعترف فقط في + +501 +00:37:49,670 --> 00:37:52,830 +وقت التسويس، لذلك كما نستطيع أن نرى هنا، المال أو + +502 +00:37:52,830 --> 00:37:54,630 +الواقع اللي يمكن أن يتم استخدامه سيكون مدفعًا، + +503 +00:37:54,630 --> 00:37:58,350 +وبالطبع سيكون المال التسويسي مدفعًا من نفس + +504 +00:37:58,350 --> 00:38:01,610 +المقاومة، والتي هي قيمة قابلة للتسويس لهذه اللعبة + +505 +00:38:07,520 --> 00:38:13,480 +الخطوط كانت تعتبر مادية. الأن كما قلنا إن كانت + +506 +00:38:13,480 --> 00:38:18,540 +مادية، يجب أن نعتبر أو نعرف إذا كانت الخطوط + +507 +00:38:18,540 --> 00:38:23,380 +مستخدمة لعمل معين أو إذا كانت معينة لجميع العمل. + +508 +00:38:23,800 --> 00:38:28,220 +بالطبع، لسنا سنخطط + +509 +00:38:28,220 --> 00:38:34,840 +هذه الخطوط لعمل معين إلا إذا كانت المفاتيحهي أكتر + +510 +00:38:34,840 --> 00:38:40,060 +من قيمة هذه الطريقة التجاربية أو باعتبار هذه + +511 +00:38:40,060 --> 00:38:44,140 +التجاربية، لذلك دائما يجب أن نعتبر التجارب تجارب + +512 +00:38:44,140 --> 00:38:45,720 +الأفعال تجارب التجارب تجارب التجارب التجارب + +513 +00:38:45,720 --> 00:38:46,120 +التجارب التجارب التجارب التجارب التجارب التجارب + +514 +00:38:46,120 --> 00:38:46,160 +التجارب التجارب التجارب التجارب التجارب التجارب + +515 +00:38:46,160 --> 00:38:46,240 +التجارب التجارب التجارب التجارب التجارب التجارب + +516 +00:38:46,240 --> 00:38:46,860 +التجارب التجارب التجارب التجارب التجارب التجارب + +517 +00:38:46,860 --> 00:38:50,300 +التجارب التجارب التجارب التجارب التجارب التجارب + +518 +00:38:50,300 --> 00:38:56,880 +التجاروإذا كانت المجرمة مستخدمة لعمل محدد، فعند + +519 +00:38:56,880 --> 00:39:02,740 +إعادة المجرمة إلى المطبخ، لن نعتبرها أو لن نأخذ أي + +520 +00:39:02,740 --> 00:39:10,140 +.. دعنا نقول .. لن نأخذ أي حركة من نظر التعامل، من + +521 +00:39:10,140 --> 00:39:18,040 +نظر التعامل الوطني، لن نأخذبالنسبة للأسلحة التي تم + +522 +00:39:18,040 --> 00:39:22,280 +تسجيلها إلى المخزنات ولكن من المنظر التعليمي لن + +523 +00:39:22,280 --> 00:39:26,200 +نقوم بإصدار أي مقالات جورنال. الآن عندما نقوم + +524 +00:39:26,200 --> 00:39:33,380 +بتسجيل هذه الأسلحة، سنعتبر قيمة الواقع لأنها محددة + +525 +00:39:33,380 --> 00:39:41,440 +لعملها كتقرير في مدى تجارب التصنيف لعملها. كما + +526 +00:39:41,440 --> 00:39:45,320 +يمكننا أن نرى هناوقد قدرنا عملية التحكم في + +527 +00:39:45,320 --> 00:39:51,180 +البرنامج التي هي محدودة لهذا العمل بمجموعه التي هي + +528 +00:39:51,180 --> 00:39:54,160 +المجموعه التي يمكنك تحقيقها لـ Scrap و بالطبع على + +529 +00:39:54,160 --> 00:39:57,440 +الجانب الآخر سنقوم بالتفكير في الـ Cash أو الواقع + +530 +00:39:57,440 --> 00:40:05,760 +اللي يمكن أن يتم استخدامه من هذا السوق + +531 +00:40:05,760 --> 00:40:16,250 +دعونا نعتبرإذا كانت الـ scrap مادية و نحن نستخدم + +532 +00:40:16,250 --> 00:40:22,690 +طريقة السحب أو نعرف الـ scrap في وقت السحب ولكن + +533 +00:40:22,690 --> 00:40:27,510 +الـ scrap يعتبر عام لكل العمل في هذه الحالة أيضًا + +534 +00:40:27,510 --> 00:40:32,290 +عندما نعود الـ scrap إلى المخزنات لن نعتبر أي شيء + +535 +00:40:32,290 --> 00:40:37,710 +من وجهة التعامل ولكن من وجهة التعامل العملي نعتبره + +536 +00:40:37,710 --> 00:40:45,000 +بالطبعسنقوم بعمل مقاطع أساسية الـ Scrap ولكن عندما + +537 +00:40:45,000 --> 00:40:49,780 +نقوم ببيع الـ Scrap سنقوم بإختيار هذا من وجهة + +538 +00:40:49,780 --> 00:40:53,220 +مصالح التعامل بالطبع سنقوم أيضًا بالتقليد من قيمة + +539 +00:40:53,220 --> 00:40:56,480 +الـ Scrap ولكن بسبب أن الـ Scrap معروف لكل العمل + +540 +00:40:56,480 --> 00:41:00,620 +لسنا نقوم بالتقليد من قيمة عمل محدد ولكن سنقوم + +541 +00:41:00,620 --> 00:41:06,430 +بالتقليد من قيمة كل العملبتدفع قيمة التحكم التجاري + +542 +00:41:06,430 --> 00:41:10,810 +والتي ستكون مجموعة ومجموعة للعمل التجاري الاخر + +543 +00:41:17,370 --> 00:41:22,870 +إذا كانت المجرم مجرمًا واننا سنستخدم طريقة الوصول + +544 +00:41:22,870 --> 00:41:29,290 +للإنتاج أو سنعرف هذا المجرم بعد أنه تم إنتاجه، + +545 +00:41:29,290 --> 00:41:34,930 +بالطبع إذا كان المجرم مستخدم لعمل محدد عندما يرجع + +546 +00:41:34,930 --> 00:41:40,910 +المجرم إلى غرفة مخزنة، لذلك سنعتبر أن المجرمات + +547 +00:41:40,910 --> 00:41:49,730 +أكتر لناوالتجارب التجاربية التجاربية التجاربية + +548 +00:41:49,730 --> 00:41:49,830 +التجاربية التجاربية التجاربية التجاربية التجاربية + +549 +00:41:49,830 --> 00:41:51,970 +التجاربية التجاربية التجاربية التجاربية التجاربية + +550 +00:41:51,970 --> 00:41:53,170 +التجاربية التجاربية التجاربية التجاربية التجاربية + +551 +00:41:53,170 --> 00:41:53,430 +التجاربية التجاربية التجاربية التجاربية التجاربية + +552 +00:41:53,430 --> 00:41:53,890 +التجاربية التجاربية التجاربية التجاربية التجاربية + +553 +00:41:53,890 --> 00:41:53,930 +التجاربية التجاربية التجاربية التجاربية التجاربية + +554 +00:41:53,930 --> 00:42:01,070 +التجاربية التجاربية + +555 +00:42:01,070 --> 00:42:09,690 +التجاربية التجاربية التجاربية التجار + +556 +00:42:19,720 --> 00:42:26,320 +العمل، نفس الشيء، سنعتبره أو سنحصل على تجارب + +557 +00:42:26,320 --> 00:42:31,840 +التعامل بعد نقطة الانتجار، بالطبع في هذه الحالة + +558 +00:42:31,840 --> 00:42:36,420 +سنعتبر أيضًا أن التحكم المادى مدعوم وعلى الجانب + +559 +00:42:36,420 --> 00:42:42,970 +الآخر سنقل قيمة الانتجارسيكون هناك تحكم عالي لأن + +560 +00:42:42,970 --> 00:42:49,830 +هذا الشراب يعتبر معروف لجميع العمل وليس لعمل محدد + +561 +00:42:49,830 --> 00:42:56,330 +او لعمل محدد بالطبع عندما نقوم ببيع الشراب سنقوم + +562 +00:42:56,330 --> 00:43:00,750 +بتقلي المادة التي كانت تعتبرها في وقت الانتجة + +563 +00:43:00,750 --> 00:43:04,910 +وسنقوم بإضافة المال الخاص بنا أو نعرف المقالات + +564 +00:43:04,910 --> 00:43:06,550 +اللي نستطيع أن نحصل عليها + +565 +00:43:11,530 --> 00:43:15,450 +what if the scrap is reused what if the scrap is + +566 +00:43:15,450 --> 00:43:19,630 +not sold but reused of course if it is reused + +567 +00:43:19,630 --> 00:43:20,050 +therefore + +568 +00:43:27,190 --> 00:43:28,790 +عند إعادة عملية عملية عملية عملية عملية عملية + +569 +00:43:28,790 --> 00:43:29,630 +عملية عملية عملية عملية عملية عملية عملية عملية + +570 +00:43:29,630 --> 00:43:32,730 +عملية عملية عملية عملية عملية عملية عملية عملية + +571 +00:43:32,730 --> 00:43:38,890 +عملية عملية عملية عملية + +572 +00:43:38,890 --> 00:43:40,650 +عملية عملية عملية عملية عملية عملية عملية عملية + +573 +00:43:40,650 --> 00:43:45,230 +عملية عملية عملية عملية عملية عملية عملية عملية + +574 +00:43:45,230 --> 00:43:45,270 +عملية عملية عملية عملية عملية عملية عملية عملية + +575 +00:43:45,270 --> 00:43:52,610 +عملية عملية عملية عملية عملية عملية عملعندما ندخل + +576 +00:43:52,610 --> 00:43:57,370 +هذه المجالات أو عندما نستخدم هذه المجالات في مصمم + +577 +00:43:57,370 --> 00:44:00,350 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +578 +00:44:00,350 --> 00:44:01,070 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +579 +00:44:01,070 --> 00:44:05,010 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +580 +00:44:05,010 --> 00:44:05,510 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصممم + +581 +00:44:05,510 --> 00:44:14,770 +مصممم مصممم مصممم مصممم مصممم مصممم + +582 +00:44:14,770 --> 00:44:17,510 +مصمم + +583 +00:44:18,520 --> 00:44:20,460 +بالطبع في مجلة عملية عملية عملية عملية عملية عملية + +584 +00:44:20,460 --> 00:44:21,360 +عملية عملية عملية عملية عملية عملية عملية عملية + +585 +00:44:21,360 --> 00:44:22,860 +عملية عملية عملية عملية عملية عملية عملية عملية + +586 +00:44:22,860 --> 00:44:28,460 +عملية عملية + +587 +00:44:28,460 --> 00:44:47,020 +عملية عملية عملية + +588 +00:44:49,620 --> 00:44:52,000 +ان شاء الله the next time we are going to start + +589 +00:44:52,000 --> 00:44:56,860 +with solving some of the problems, this would be + +590 +00:44:56,860 --> 00:45:00,720 +the end of our in sha Allah or the last .. or the + +591 +00:45:00,720 --> 00:45:02,540 +coming lecture in sha Allah will be the last + +592 +00:45:02,540 --> 00:45:07,920 +lecture in this semester in sha Allah and the next + +593 +00:45:07,920 --> 00:45:10,240 +time in sha Allah we are going to talk about the + +594 +00:45:10,240 --> 00:45:13,720 +examination and what to expect in the examination, + +595 +00:45:14,060 --> 00:45:15,060 +thank you for listening + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/Vx-CJL39Jq8_raw.json b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/Vx-CJL39Jq8_raw.json new file mode 100644 index 0000000000000000000000000000000000000000..3b16d3d9796b9f529eb5a197a8077d73561b6fdc --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/Vx-CJL39Jq8_raw.json @@ 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{"start": 1416.98, "end": 1417.24, "word": " إذا", "probability": 0.90625}, {"start": 1417.24, "end": 1417.6, "word": " كان", "probability": 0.84228515625}, {"start": 1417.6, "end": 1417.7, "word": " لدينا", "probability": 0.8212890625}, {"start": 1417.7, "end": 1418.02, "word": " أي", "probability": 0.60498046875}, {"start": 1418.02, "end": 1418.74, "word": " فرصة", "probability": 0.70257568359375}, {"start": 1418.74, "end": 1419.06, "word": " بين", "probability": 0.6865234375}, {"start": 1419.06, "end": 1419.66, "word": " كلمة", "probability": 0.9261067708333334}, {"start": 1419.66, "end": 1419.92, "word": " 2", "probability": 0.95166015625}, {"start": 1419.92, "end": 1420.54, "word": " وكلمة", "probability": 0.8812255859375}, {"start": 1420.54, "end": 1420.86, "word": " 1", "probability": 0.95947265625}], "temperature": 1.0}, {"id": 62, "seek": 143679, "start": 1421.19, "end": 1436.79, "text": "وهو مستخدم للتغيير في السعر ومستخدم للتغيير بين السعر الحقيقي والسعر المجلدي، لذلك الفرق هنا هي تغيير السعر، هل لديك أسئلة؟", "tokens": [2407, 3224, 2407, 3714, 14851, 9778, 40448, 24976, 2655, 17082, 1829, 13546, 8978, 21136, 3615, 2288, 4032, 2304, 14851, 9778, 40448, 24976, 2655, 17082, 1829, 13546, 49374, 21136, 3615, 2288, 21542, 38436, 38436, 4032, 6027, 3794, 3615, 2288, 9673, 7435, 1211, 3215, 1829, 12399, 5296, 8848, 23275, 27188, 2288, 4587, 34105, 39896, 6055, 17082, 1829, 13546, 21136, 3615, 2288, 12399, 8032, 1211, 5296, 16254, 4117, 5551, 3794, 19986, 37977, 22807], "avg_logprob": -0.5325704477202724, "compression_ratio": 1.7936507936507937, "no_speech_prob": 1.9669532775878906e-06, "words": [{"start": 1421.19, "end": 1421.69, "word": "وهو", "probability": 0.3433024088541667}, {"start": 1421.69, "end": 1422.41, "word": " مستخدم", "probability": 0.3541259765625}, {"start": 1422.41, "end": 1424.01, "word": " للتغيير", "probability": 0.779833984375}, {"start": 1424.01, "end": 1424.31, "word": " في", "probability": 0.83544921875}, {"start": 1424.31, "end": 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"word": " سنقوم", "probability": 0.588531494140625}, {"start": 1439.42, "end": 1440.02, "word": " بتخطيط", "probability": 0.594287109375}, {"start": 1440.02, "end": 1441.14, "word": " التغييرات،", "probability": 0.5566609700520834}, {"start": 1441.14, "end": 1441.82, "word": " بالطبع", "probability": 0.83538818359375}, {"start": 1441.82, "end": 1442.26, "word": " كمية", "probability": 0.39190673828125}, {"start": 1442.26, "end": 1442.26, "word": " المدخل", "probability": 0.58612060546875}, {"start": 1442.26, "end": 1444.26, "word": " الحقيقي،", "probability": 0.7327880859375}, {"start": 1444.26, "end": 1444.44, "word": " ماذا", "probability": 0.6842854817708334}, {"start": 1444.44, "end": 1444.68, "word": " هي", "probability": 0.83544921875}, {"start": 1444.68, "end": 1446.16, "word": " كمية", "probability": 0.7939453125}, {"start": 1446.16, "end": 1446.16, "word": " المدخل", "probability": 0.9736328125}, {"start": 1446.16, "end": 1446.76, "word": " الحقيقي؟", "probability": 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according", "probability": 0.92822265625}, {"start": 1464.92, "end": 1465.14, "word": " to", "probability": 0.9677734375}, {"start": 1465.14, "end": 1465.36, "word": " our", "probability": 0.89501953125}, {"start": 1465.36, "end": 1465.78, "word": " example", "probability": 0.97412109375}, {"start": 1465.78, "end": 1466.24, "word": " also", "probability": 0.6865234375}, {"start": 1466.24, "end": 1466.46, "word": " it", "probability": 0.84716796875}, {"start": 1466.46, "end": 1466.64, "word": " was", "probability": 0.958984375}, {"start": 1466.64, "end": 1467.04, "word": " presented", "probability": 0.83349609375}, {"start": 1467.04, "end": 1467.28, "word": " by", "probability": 0.96435546875}, {"start": 1467.28, "end": 1467.42, "word": " the", "probability": 0.8837890625}, {"start": 1467.42, "end": 1467.7, "word": " amount", "probability": 0.8916015625}, {"start": 1467.7, "end": 1467.9, "word": " of", "probability": 0.970703125}, {"start": 1467.9, "end": 1468.24, "word": " twenty", 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a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/Vx-CJL39Jq8_raw.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/Vx-CJL39Jq8_raw.srt new file mode 100644 index 0000000000000000000000000000000000000000..4c24e517c2cf20f4cf70595531d7d39010fb9d4c --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/Vx-CJL39Jq8_raw.srt @@ -0,0 +1,2500 @@ +1 +00:00:21,190 --> 00:00:27,790 +قبل ذلك، بطبعًا، بدأنا بحديثنا عن تجارب الاناليز + +2 +00:00:27,790 --> 00:00:33,530 +المختلفة، بدأنا بمثالنا Web Organization أو شركة + +3 +00:00:33,530 --> 00:00:33,530 +Web + +4 +00:00:37,920 --> 00:00:43,440 +بناء عملية نوع من الميزة التي تسمى جاكتز وبالطبع + +5 +00:00:43,440 --> 00:00:50,740 +نحن نعتمد على بعض الانتجارات التي توجد في هذه + +6 +00:00:50,740 --> 00:00:56,280 +المؤسسة بالطبع رأينا أننا بدأنا عملية عملية عملية + +7 +00:00:56,280 --> 00:00:56,280 +عملية عملية عملية عملية عملية + +8 +00:01:02,210 --> 00:01:07,470 +والتحديث الوحيد الذي أعطينا الفرصة أو التحديث بين + +9 +00:01:07,470 --> 00:01:10,730 +الميزة التي تعمل على مجموعه على مجموعه على مجموعه + +10 +00:01:10,730 --> 00:01:13,610 +على مجموعه على مجموعه على مجموعه على مجموعه على + +11 +00:01:13,610 --> 00:01:31,570 +مجموعه على مجموعه على مجموعه + +12 +00:01:35,000 --> 00:01:38,060 +عن طريق عملية عملية عملية عملية عملية عملية عملية + +13 +00:01:38,060 --> 00:01:39,200 +عملية عملية عملية عملية عملية عملية عملية عملية + +14 +00:01:39,200 --> 00:01:42,800 +عملية عملية عملية عملية عملية عملية عملية عملية + +15 +00:01:42,800 --> 00:01:43,240 +عملية عملية عملية عملية عملية عملية عملية عملية + +16 +00:01:43,240 --> 00:01:43,280 +عملية عملية عملية عملية عملية عملية عملية عملية + +17 +00:01:43,280 --> 00:01:43,300 +عملية عملية عملية عملية عملية عملية عملية عملية + +18 +00:01:43,300 --> 00:01:43,540 +عملية عملية عملية عملية عملية عملية عملية عملية + +19 +00:01:43,540 --> 00:01:44,160 +عملية عملية عملية عملية عملية عملية عملية عملية + +20 +00:01:44,160 --> 00:01:44,160 +عملية عملية عملية عملية عملية عملية عملية عملية + +21 +00:01:44,160 --> 00:01:50,450 +عملية عمليةورأينا باستخدام الانتجار الانتجار + +22 +00:01:50,450 --> 00:01:54,170 +الانتجار الانتجار الانتجار الانتجار الانتجار + +23 +00:01:54,170 --> 00:01:54,530 +الانتجار الانتجار الانتجار الانتجار الانتجار + +24 +00:01:54,530 --> 00:01:56,230 +الانتجار الانتجار الانتجار الانتجار الانتجار + +25 +00:01:56,230 --> 00:01:56,490 +الانتجار الانتجار الانتجار الانتجار الانتجار + +26 +00:01:56,490 --> 00:01:58,130 +الانتجار الانتجار الانتجار الانتجار الانتجار + +27 +00:01:58,130 --> 00:01:58,130 +الانتجار الانتجار الانتجار الانتجار الانتجار + +28 +00:01:58,130 --> 00:01:58,130 +الانتجار الانتجار الانتجار الانتجار الانتجار + +29 +00:01:58,130 --> 00:02:08,170 +الانتجار الانتجار الانتجار الانتجار الانتجار الانت + +30 +00:02:11,000 --> 00:02:16,600 +بالطبع باعتبار level 2 لدينا او زي ما زلنا نزلنا + +31 +00:02:16,600 --> 00:02:19,440 +نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا + +32 +00:02:19,440 --> 00:02:20,260 +نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا + +33 +00:02:20,260 --> 00:02:23,640 +نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا + +34 +00:02:23,640 --> 00:02:23,640 +نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا + +35 +00:02:23,640 --> 00:02:24,080 +نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا + +36 +00:02:24,080 --> 00:02:29,760 +نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا + +37 +00:02:29,760 --> 00:02:37,800 +نزلنا نزلنا نزلنا ن + +38 +00:02:37,830 --> 00:02:42,530 +وهو بسبب الفرق بين عدد المجتمع المجتمعي والمجتمع + +39 +00:02:42,530 --> 00:02:43,510 +المجتمعي والمجتمع المجتمعي والمجتمع المجتمعي + +40 +00:02:43,510 --> 00:02:44,910 +والمجتمع المجتمع المجتمع المجتمع المجتمع المجتمع + +41 +00:02:44,910 --> 00:02:48,890 +المجتمع المجتمع المجتمع المجتمع المجتمع المجتمع + +42 +00:02:48,890 --> 00:02:50,850 +المجتمع المجتمع المجتمع المجتمع المجتمع المجتمع + +43 +00:02:50,850 --> 00:02:54,190 +المجتمع المجتمع المجتمع المجتمع المجتمع المجتمع + +44 +00:02:54,190 --> 00:02:55,630 +المجتمع المجتمع المجتمع المجتمع المجتمع المجتمع + +45 +00:02:55,630 --> 00:02:57,250 +المجتمع المجتمع المجتمع المجتمع المجتمع المجتمع + +46 +00:02:57,250 --> 00:03:00,470 +المجتمع المجتمع المجتمع المجتمع المجتمع المجتمع + +47 +00:03:00,470 --> 00:03:08,110 +المجتمعلى عملية هذه المؤسسة. هذا يعني أن تغيير + +48 +00:03:08,110 --> 00:03:13,910 +الميزانية المستقبلية مرتبط بالاختلافات في الأسعار + +49 +00:03:13,910 --> 00:03:20,850 +أو الاختلافات في المجموعات من، دعنا نقول، الأسعار + +50 +00:03:20,850 --> 00:03:25,470 +المختلفة، مهما كانت مستقبلية أو محفظة. بالطبع، + +51 +00:03:25,470 --> 00:03:29,350 +تغيير الميزانية المستقبليةبإمكانك أيضًا أن تكون + +52 +00:03:29,350 --> 00:03:34,930 +مقارنة إلى مقارنة أساسية الأسعار التي هي مقارنة + +53 +00:03:34,930 --> 00:03:40,920 +أساسية الأسعار بالطبع هي الفرق بين السائلبالنسبة + +54 +00:03:40,920 --> 00:03:45,240 +لـ Flexible Budget وSales في النتيجة الحقيقية، هذا + +55 +00:03:45,240 --> 00:03:49,840 +يسمى بـSelling Price Variance ثم يكون لدينا + +56 +00:03:49,840 --> 00:03:53,840 +Variable Expenses Variance، وهو بالطبع مختلفة عن + +57 +00:03:53,840 --> 00:03:57,500 +المواد الواضحة، مختلفة عن المصادر الواضحة ومختلفة + +58 +00:03:57,500 --> 00:03:58,900 +عن المصادر الواضحة ومختلفة عن المصادر الواضحة + +59 +00:03:58,900 --> 00:03:59,960 +ومختلفة عن المصادر الواضحة ومختلفة عن المصادر + +60 +00:03:59,960 --> 00:04:01,260 +الواضحة ومختلفة عن المصادر الواضحة ومختلفة عن + +61 +00:04:01,260 --> 00:04:03,240 +المصادر الواضحة ومختلفة عن المصادر الواضحة ومختلفة + +62 +00:04:03,240 --> 00:04:03,320 +عن المصادر الواضحة ومختلفة عن المصادر الواضحة + +63 +00:04:03,320 --> 00:04:07,220 +ومختلفة عن الممصادر قيمة مختلفة وقمنا بقول إن هذه + +64 +00:04:07,220 --> 00:04:13,570 +المصادر المختلفة ليست بسبب المقاومةلماذا لا؟ لأن + +65 +00:04:13,570 --> 00:04:18,070 +كما قلنا باعتبارنا لـ Fixed Expenses، لا يجب أن + +66 +00:04:18,070 --> 00:04:21,370 +يتغير هؤلاء الأسعار أو هؤلاء الأموال باعتبار + +67 +00:04:21,370 --> 00:04:26,890 +التغيير في عدد المجتمعات التي تسجل و تنتج. لذلك، + +68 +00:04:26,890 --> 00:04:33,190 +الاختلافات هنا مرتبطة بقيمة وقيمة تدفع إلى هذه + +69 +00:04:33,190 --> 00:04:38,580 +الأسعار المخصصة.بالطبع قلنا إن هذه القصة فقط تعتبر + +70 +00:04:38,580 --> 00:04:45,280 +أو تركز أو تركز على التغييرات المادية والتغييرات + +71 +00:04:45,280 --> 00:04:50,480 +التجاربية المادية وقلنا إن أي رئيس يحتاج إلى أكتر + +72 +00:04:50,480 --> 00:04:57,990 +تفاصيللإجراء أي قرارات أو إجراء أي عملية إجراء أي + +73 +00:04:57,990 --> 00:05:01,390 +عملية إجراء أي قرارات أو إجراء أي قرارات أو إجراء + +74 +00:05:01,390 --> 00:05:02,670 +أي قرارات أو إجراء أي قرارات أو إجراء أي قرارات أو + +75 +00:05:02,670 --> 00:05:02,850 +إجراء أي قرارات أو إجراء أي قرارات أو إجراء أي + +76 +00:05:02,850 --> 00:05:03,390 +قرارات أو إجراء أي قرارات أو إجراء أي قرارات أو + +77 +00:05:03,390 --> 00:05:04,530 +إجراء أي قرارات أو إجراء أي قرارات أو إجراء أي + +78 +00:05:04,530 --> 00:05:04,750 +قرارات أو إجراء أي قرارات أو إجراء أي قرارات أو + +79 +00:05:04,750 --> 00:05:09,110 +إجراء أي قرارات أو إجراء أي قرارات أو إجراء أي + +80 +00:05:09,110 --> 00:05:12,230 +قرارات + +81 +00:05:12,230 --> 00:05:23,250 +أو إجراء أي قرارات أو إجراء أي قرمصادر عملية + +82 +00:05:23,250 --> 00:05:23,990 +مباشرة عملية مباشرة عملية مباشرة عملية مباشرة + +83 +00:05:23,990 --> 00:05:25,430 +عملية مباشرة عملية مباشرة عملية مباشرة عملية + +84 +00:05:25,430 --> 00:05:29,530 +مباشرة عملية مباشرة + +85 +00:05:29,530 --> 00:05:33,530 +عملية مباشرة عملية مباشرة عملية مباشرة عملية + +86 +00:05:33,530 --> 00:05:33,530 +مباشرة عملية مباشرة عملية مباشرة عملية مباشرة + +87 +00:05:33,530 --> 00:05:33,530 +عملية مباشرة عملية مباشرة عملية مباشرة عملية + +88 +00:05:33,530 --> 00:05:33,530 +مباشرة عملية مباشرة عملية مباشرة عملية مباشرة + +89 +00:05:33,530 --> 00:05:33,530 +عملية مباشرة عملية مباشرة عملية مباشرة عملية + +90 +00:05:33,530 --> 00:05:37,530 +مباشرة عملية مباشرة عملية مباشرة عملية مباشرة + +91 +00:05:37,530 --> 00:05:41,170 +عملية + +92 +00:05:41,170 --> 00:05:50,970 +مباشرة + +93 +00:05:50,970 --> 00:05:51,130 +عملية + +94 +00:05:56,300 --> 00:06:03,120 +الان دعنا نعتبر نفس المثال لـ web company + +95 +00:06:06,760 --> 00:06:15,460 +لنرى بالضبط ما هي المقاومة للمواد الواضحة والمواد + +96 +00:06:15,460 --> 00:06:20,920 +الواضحة والمواد الواضحة والمواد الواضحة والمواد + +97 +00:06:20,920 --> 00:06:23,320 +الواضحة والمواد الواضحة والمواد الواضحة والمواد + +98 +00:06:23,320 --> 00:06:24,380 +الواضحة والمواد الواضحة والمواد الواضحة والمواد + +99 +00:06:24,380 --> 00:06:24,660 +الواضحة والمواد الواضحة والمواد الواضحة والمواد + +100 +00:06:24,660 --> 00:06:24,780 +الواضحة والمواد الواضحة والمواد الواضحة والمواد + +101 +00:06:24,780 --> 00:06:25,300 +الواضحة والمواد الواضحة والمواد الواضحة والمواد + +102 +00:06:25,300 --> 00:06:32,280 +الواضحة والمواد الواضحة والمواد الواضحة والمواد + +103 +00:06:32,280 --> 00:06:38,580 +الواضحة والمالمثال يوضح أن مستوى المادة الواضحة + +104 +00:06:38,580 --> 00:06:40,440 +بالمادة الواضحة بالمادة الواضحة بالمادة الواضحة + +105 +00:06:40,440 --> 00:06:43,500 +الواضحة الواضحة الواضحة الواضحة الواضحة الواضحة + +106 +00:06:43,500 --> 00:06:46,060 +الواضحة الواضحة الواضحة الواضحة الواضحة الواضحة + +107 +00:06:46,060 --> 00:06:48,800 +الواضحة الواضحة الواضحة الواضحة الواضحة الواضحة + +108 +00:06:48,800 --> 00:06:55,160 +الواضحة الواضحة الواضحة الواضحة الواضحة + +109 +00:06:56,700 --> 00:07:01,700 +have or where we can obtain the information for + +110 +00:07:01,700 --> 00:07:04,840 +our budgeted prices and budgeted quantities + +111 +00:07:04,840 --> 00:07:07,880 +because as we said the price variance or the rate + +112 +00:07:07,880 --> 00:07:11,460 +variance is calculated by the comparison between + +113 +00:07:11,460 --> 00:07:15,760 +two things by the comparison between the budgeted + +114 +00:07:15,760 --> 00:07:19,600 +price and + +115 +00:07:19,600 --> 00:07:20,900 +the actual price + +116 +00:07:24,170 --> 00:07:26,990 +بينما يمكن أن يكون الانتجار أو الانتجار المستخدمي + +117 +00:07:26,990 --> 00:07:32,730 +يتم تخطيطه باعتبار الانتجار بين المجموعة الواجهة + +118 +00:07:32,730 --> 00:07:43,040 +والمجموعة الحقيقيةوقد قلنا إن سعر المدفع ومقدمة + +119 +00:07:43,040 --> 00:07:48,820 +المدفع أو هذه المعلومات أو هذا النوع من المعلومات + +120 +00:07:48,820 --> 00:07:54,360 +من سعر المدفع ومقدمة المدفع يمكن تحقيقها باستخدام + +121 +00:07:54,360 --> 00:07:59,900 +مصادر مختلفة من المعلوماتأما باستخدام المعلومات + +122 +00:07:59,900 --> 00:08:04,020 +السابقة، لكننا قلنا إنه كان لديه مشكلة في تحميل + +123 +00:08:04,020 --> 00:08:14,020 +المفاوضات من السنوات السابقة، السنوات المالية + +124 +00:08:14,020 --> 00:08:17,680 +السابقة إلى السنوات القادمة، والتي هي مشكلة كبيرة + +125 +00:08:17,680 --> 00:08:24,060 +لنا لأن هذا يعني أننا نقول لعملاءنا أنهم يحتاجون + +126 +00:08:24,060 --> 00:08:27,610 +أن يفعلوا بالضبط ما كانوا يفعلونهTherefore if .. + +127 +00:08:27,610 --> 00:08:30,350 +if they have been doing or they have been + +128 +00:08:30,350 --> 00:08:34,310 +operating the machinery of .. or they have been + +129 +00:08:34,310 --> 00:08:38,970 +operating the .. let us say the manufacturing + +130 +00:08:38,970 --> 00:08:43,950 +process in an inefficient way, they will .. or + +131 +00:08:43,950 --> 00:08:47,250 +they will continue doing the same in the coming + +132 +00:08:47,250 --> 00:08:53,530 +yearsولذلك سيكون مشكلة كبيرة لشركتنا لأن كما نعرف + +133 +00:08:53,530 --> 00:08:58,250 +جميعا أننا نحتاج لتحسين مستمر لأن إذا لم نتحسن + +134 +00:08:58,250 --> 00:09:05,320 +مستمرنا ستتحسن إذا تحسسنا مستمرنا وسنبقى نفسناأو + +135 +00:09:05,320 --> 00:09:10,280 +حتى تخلص عملية تجاربنا، فهذا يعني أننا سنخسر عملية + +136 +00:09:10,280 --> 00:09:14,760 +تجاربنا وأخيرًا نخرج من السوق، لهذا السبب يجب أن + +137 +00:09:14,760 --> 00:09:18,860 +نحصل على تحسين مستمر، لهذا السبب لا يجب أن نتحمل + +138 +00:09:18,860 --> 00:09:23,440 +أي تخلصات من السنوات السابقة إلى السنوات القادمة + +139 +00:09:23,440 --> 00:09:28,530 +أو السنوات القادمةولكن في نفس الوقت، لدينا فرصة + +140 +00:09:28,530 --> 00:09:33,510 +لتحقيق هذه المعلومات على قيم عالية لماذا؟ لأننا + +141 +00:09:33,510 --> 00:09:38,710 +بالفعل لدينا نظام التفاصيل المعلومات التي تقوم + +142 +00:09:38,710 --> 00:09:41,850 +بتسجيل كل المعلومات التي نحتاجها، لذلك فأنا فقط + +143 +00:09:41,850 --> 00:09:44,610 +سأخذ المعلومات من هذا النظام التفاصيل المعلومات + +144 +00:09:44,610 --> 00:09:50,710 +ومن ثم أقوم بإنشاءأو تستخدمها كقيمات مجلسية أو + +145 +00:09:50,710 --> 00:09:55,150 +قيمات مجلسية لسنوات القادمة، لذلك إستخدام هذه + +146 +00:09:55,150 --> 00:09:59,130 +المعلومات أو الحصول على هذه المعلومات سيكون على + +147 +00:09:59,130 --> 00:10:03,290 +قيم عالية، مشكلة أخرى في استخدام المعلومات الماضية + +148 +00:10:03,290 --> 00:10:08,710 +هي أنها لن تعتبرany changes in the environment in + +149 +00:10:08,710 --> 00:10:13,330 +the future because I'm operating under the + +150 +00:10:13,330 --> 00:10:16,830 +assumption that the environment or the + +151 +00:10:16,830 --> 00:10:20,570 +environmental factors in the future would be the + +152 +00:10:20,570 --> 00:10:24,350 +same as in the past which is sometimes correct and + +153 +00:10:24,350 --> 00:10:28,490 +sometimes not so using past information would not + +154 +00:10:28,490 --> 00:10:32,710 +consider any future changes in the factors of the + +155 +00:10:32,710 --> 00:10:38,000 +environmentNumber two or source of information + +156 +00:10:38,000 --> 00:10:41,360 +number two that we could obtain or that we could + +157 +00:10:41,360 --> 00:10:44,340 +use to obtain the budgeted quantities and budgeted + +158 +00:10:44,340 --> 00:10:49,940 +price is by the use of the amounts or the costs or + +159 +00:10:49,940 --> 00:10:55,830 +the information fromمقارنة أو مقارنين بالطبع هذا + +160 +00:10:55,830 --> 00:11:02,850 +سيكون مصدر معلومات جميلة لنا لأننا سنقوم بمقارنة + +161 +00:11:02,850 --> 00:11:09,030 +نفسنا مع المقارنة سوف نرتبط أفعالنا مع المقارنة + +162 +00:11:09,030 --> 00:11:15,750 +لذلك سوف نحاول أن نقوم بذلك نقوم بذلك لكي نقوم + +163 +00:11:15,750 --> 00:11:20,090 +بمقارنة في مجال محدد ولكن المشكلة هي أن هذا النوع + +164 +00:11:20,090 --> 00:11:27,520 +من المعلوماتهو أمر صعب للحصول عليه لأنه كما نعلم + +165 +00:11:27,520 --> 00:11:33,680 +جميعاً أن المقاتلين لن يعطي هذه المعلومات إلى + +166 +00:11:33,680 --> 00:11:39,680 +الخارجيين، هذا سيكون خاطر استخدام معلومات + +167 +00:11:39,680 --> 00:11:46,600 +المقاتلينولكن في الـ Atlas، قلنا أن أخر مصادر + +168 +00:11:46,600 --> 00:11:49,260 +المعلومات في الحصول على المقالات المجلسية + +169 +00:11:49,260 --> 00:11:51,340 +والعاملات المجلسية والعاملات المجلسية هي استخدام + +170 +00:11:51,340 --> 00:11:55,220 +المقالات المجلسية أو المقالات المجلسية أو شيء + +171 +00:11:55,220 --> 00:11:57,000 +نسميه مقالات المجلسية + +172 +00:12:01,200 --> 00:12:06,780 +are .. are these amounts of costs or prices or + +173 +00:12:06,780 --> 00:12:10,440 +quantities that to be used by the manufacturing + +174 +00:12:10,440 --> 00:12:15,460 +process that is obtained or that is determined + +175 +00:12:15,460 --> 00:12:21,360 +according to engineering studiesبالتالي، المهندسين + +176 +00:12:21,360 --> 00:12:27,480 +في مؤسستنا كانوا يعملوا المحقق لكي يرتبطوا المادة + +177 +00:12:27,480 --> 00:12:36,320 +الواضحة التي يحتاج إلى إستخدامها لإنتاج، على سبيل + +178 +00:12:36,320 --> 00:12:41,190 +المثال، واحدة من هذا البرنامجما هي المدى العمل + +179 +00:12:41,190 --> 00:12:44,830 +اللي يحتاجه لتكون استخدامه لتخلص من واحد نوع من + +180 +00:12:44,830 --> 00:12:47,290 +البرنامج أو واحد نوع من نوع من البرنامج ما هي + +181 +00:12:47,290 --> 00:12:50,690 +المدى الساعة اللي تحتاجها لتخلص من واحد نوع من + +182 +00:12:50,690 --> 00:12:53,270 +البرنامج لتخلص من واحد نوع من البرنامج وما إلى + +183 +00:12:53,270 --> 00:12:59,030 +ذلك، لذلك، باعتبار التحقق المحدد، باعتبار التحقق + +184 +00:12:59,030 --> 00:13:04,890 +المهندسي، يحصلوا على ما هي المدى المصادر اللي + +185 +00:13:04,890 --> 00:13:08,810 +يحتاجها لتخلص من واحد نوع من البرنامجبإمكاننا أن + +186 +00:13:08,810 --> 00:13:11,350 +نقوم بعمل عملية التصنيع أو بإمكاننا أن نقوم بعمل + +187 +00:13:11,350 --> 00:13:11,630 +عملية تصنيع أو بإمكاننا أن نقوم بعمل عملية تصنيع + +188 +00:13:11,630 --> 00:13:13,150 +أو بإمكاننا ان نقوم بعمل عملية تصنيع أو بإمكاننا + +189 +00:13:13,150 --> 00:13:15,530 +ان نقوم بعمل عملية تصنيع أو بإمكاننا أن نقوم بعمل + +190 +00:13:15,530 --> 00:13:16,470 +عملية تصنيع أو بإمكاننا أن نقوم بعمل عملية تصنيع + +191 +00:13:16,470 --> 00:13:19,850 +أو بإمكاننا أن نقوم بعمل عملية تصنيع أو بإمكاننا + +192 +00:13:19,850 --> 00:13:22,410 +أن نقوم بعمل عملية تصنيع أو بإمكاننا أن نقوم بعمل + +193 +00:13:22,410 --> 00:13:24,970 +عملية تصنيع أو بإمكاننا أن نقوم بعمل عملية تصنيع + +194 +00:13:24,970 --> 00:13:30,790 +أو بإمكانالذي يقوم بتحريك المادة الصحيحة من المادة + +195 +00:13:30,790 --> 00:13:37,570 +التي يحتاجها لإستخدامها في عملية التصنيع. لذلك، + +196 +00:13:37,570 --> 00:13:41,230 +إنها مصادرة جيدة من المعلومات، ولكن، بالطبع، هذه + +197 +00:13:41,230 --> 00:13:44,930 +المصادرة من المعلومات ستكون أسعارًا لإستخدامها، + +198 +00:13:44,930 --> 00:13:48,270 +لأن كما نعرف جميعًا، نحتاج إلى محقق، ونحتاج إلى + +199 +00:13:48,270 --> 00:13:51,130 +الحصول على المعلومات، ونحتاج إلى فريق من المهندسين + +200 +00:13:51,130 --> 00:13:56,090 +وما إلى، لذلك، سيأخذ وقتًا ومحاولة لإصلاح القواعد. + +201 +00:13:56,440 --> 00:14:01,140 +بالنسبة للمثال Web Company تستخدم هذه التجارب + +202 +00:14:01,140 --> 00:14:08,240 +التقليدية هذا يعني أن المهندسين جاءوا مع المحققين + +203 +00:14:08,240 --> 00:14:13,900 +للتحقيق بالتحقيق بالتحقيق بالتحقيق بالتحقيق + +204 +00:14:13,900 --> 00:14:14,900 +بالتحقيق بالتحقيق بالتحقيق بالتحقيق بالتحقيق + +205 +00:14:14,900 --> 00:14:15,100 +بالتحقيق بالتحقيق بالتحقيق بالتحقيق بالتحقيق + +206 +00:14:15,100 --> 00:14:15,100 +بالتحقيق بالتحقيق بالتحقيق بالتحقيق بالتحقيق + +207 +00:14:15,100 --> 00:14:15,100 +بالتحقيق بالتحقيق بالتحقيق بالتحقيق بالتحقيق + +208 +00:14:15,100 --> 00:14:15,100 +بالتحقيق بالتحقيق بالتحقيق بالتحقيق بالتحقيق + +209 +00:14:15,100 --> 00:14:19,480 +بالتحقيق بالتحقيق بالتحقيق بالتحقيق بالتحقيق + +210 +00:14:19,480 --> 00:14:25,780 +بالتحقيق بال + +211 +00:14:26,500 --> 00:14:28,560 +كما يمكننا أن نرى هنا أن المادة المادة المادة + +212 +00:14:28,560 --> 00:14:29,720 +المادة المادة المادة المادة المادة المادة المادة + +213 +00:14:29,720 --> 00:14:30,600 +المادة المادة المادة المادة المادة المادة المادة + +214 +00:14:30,600 --> 00:14:32,840 +المادة المادة المادة المادة المادة المادة المادة + +215 +00:14:32,840 --> 00:14:35,780 +المادة المادة المادة المادة المادة المادة المادة + +216 +00:14:35,780 --> 00:14:39,860 +المادة المادة المادة المادة المادة المادة المادة + +217 +00:14:39,860 --> 00:14:42,700 +المادة المادة المادة المادة المادة المادة المادة + +218 +00:14:42,700 --> 00:14:43,020 +المادة المادة المادة المادة المادة المادة المادة + +219 +00:14:43,020 --> 00:14:43,020 +المادة المادة المادة المادة المادة المادة المادة + +220 +00:14:43,020 --> 00:14:44,720 +المادة المادة المادة المادة المادة المادة المادة + +221 +00:14:44,720 --> 00:14:52,280 +المادة المادة المادة المادة + +222 +00:14:52,280 --> 00:15:00,780 +المادةوهي المادة الواضحة لصنع الجاكت و أيضًا + +223 +00:15:00,780 --> 00:15:07,080 +باعتبارنا، باعتبارنا التجاربية، و ليس فقط التجارب + +224 +00:15:07,080 --> 00:15:13,140 +التجاربية، باعتبارنا التجاربية، وجدنا أن قيمة + +225 +00:15:13,140 --> 00:15:20,640 +المجموعة ستكون 30 دولارهذه هي المقاومات العامة + +226 +00:15:20,640 --> 00:15:26,800 +والعامات العامة، لذلك كما نستطيع أن نذكر ما كان + +227 +00:15:26,800 --> 00:15:31,220 +عمومات الوضع المظلمة على كل جاكت؟ كان 60$ لذلك كيف + +228 +00:15:31,220 --> 00:15:36,200 +حصلوا على هذه ال 60$؟ قالوا أن كل جاكت تحتاج إلى 2 + +229 +00:15:36,200 --> 00:15:42,140 +أساطير، وكل أساطير تحتاج إلى 30$ أو لديها قيمة 30 + +230 +00:15:42,140 --> 00:15:47,250 +$، لذلك عمومات جاكت كل جاكت تحتاج إلى 60which is + +231 +00:15:47,250 --> 00:15:50,990 +the same amount that was presented in the + +232 +00:15:50,990 --> 00:15:55,410 +beginning of this example correct any questions + +233 +00:15:57,230 --> 00:16:00,330 +الآن باعتبار عمل عمل مصنع عام باعتبار عمل مصنع عام + +234 +00:16:00,330 --> 00:16:02,790 +باعتبار عام باعتبار عام باعتبار عام باعتبار عام + +235 +00:16:02,790 --> 00:16:03,970 +باعتبار عام باعتبار عام باعتبار عام باعتبار عام + +236 +00:16:03,970 --> 00:16:03,970 +باعتبار عام باعتبار عام باعتبار عام باعتبار عام + +237 +00:16:03,970 --> 00:16:05,370 +باعتبار عام باعتبار عام باعتبار عام باعتبار عام + +238 +00:16:05,370 --> 00:16:06,050 +باعتبار عام باعتبار عام باعتبار عام باعتبار عام + +239 +00:16:06,050 --> 00:16:10,170 +باعتبار عام باعتبار عام باعتبار عام باعتبار عام + +240 +00:16:10,170 --> 00:16:25,290 +باعتبار عام باعتبار عام باعتبار عام باعتب + +241 +00:16:25,330 --> 00:16:28,590 +of manufacturing labor would be twenty dollars + +242 +00:16:28,590 --> 00:16:34,370 +therefore twenty dollars and zero point eight + +243 +00:16:34,370 --> 00:16:38,790 +hours that is needed would cost us sixteen dollars + +244 +00:16:38,790 --> 00:16:43,210 +per jacket which is the same price as or the same + +245 +00:16:43,210 --> 00:16:49,070 +cost sorry as we introduced at the beginning of + +246 +00:16:49,070 --> 00:16:54,420 +this exampleTherefore how we are .. or how do we + +247 +00:16:54,420 --> 00:16:58,600 +come up with these .. with these quantities or + +248 +00:16:58,600 --> 00:17:02,940 +with these numbers or with these costs؟ By the + +249 +00:17:02,940 --> 00:17:07,680 +multiplication of the price multiplied by quantity + +250 +00:17:08,800 --> 00:17:15,900 +بعد هذا نستطيع أن نجرح أو نجرح المقالة لجميع جزء + +251 +00:17:15,900 --> 00:17:20,980 +من هذه الجاكيت بالطبع لجميع اشياء مختلفة او اشياء + +252 +00:17:20,980 --> 00:17:21,320 +مختلفة بالنسبة لجميع اشياء مختلفة او اشياء مختلفة + +253 +00:17:21,320 --> 00:17:22,420 +او اشياء مختلفة او اشياء مختلفة او اشياء مختلفة او + +254 +00:17:22,420 --> 00:17:25,160 +اشياء مختلفة او اشياء مختلفة او اشياء مختلفة او + +255 +00:17:25,160 --> 00:17:26,140 +اشياء مختلفة او اشياء مختلفة او اشياء مختلفة او + +256 +00:17:26,140 --> 00:17:30,560 +اشياء مختلفة او اشياء مختلفة او اشياء مختلفة او + +257 +00:17:30,560 --> 00:17:36,550 +اشياء مختلفة او اشياء مختالخطوط الواضحة والعمل + +258 +00:17:36,550 --> 00:17:39,390 +الواضح بالنسبة للعمل الواضح بالنسبة للعمل الواضح + +259 +00:17:39,390 --> 00:17:40,390 +بالنسبة للعمل الواضح بالنسبة للعمل الواضح بالنسبة + +260 +00:17:40,390 --> 00:17:48,290 +للعمل الواضح بالنسبة للعمل الواضح بالنسبة + +261 +00:17:48,290 --> 00:17:52,170 +للعمل + +262 +00:17:52,170 --> 00:17:54,870 +الواضح + +263 +00:17:57,250 --> 00:18:02,790 +هذه التصميمات المختلفة من المعلومات، لذلك نستطيع + +264 +00:18:02,790 --> 00:18:07,550 +التخطيط أو التحكم في قيمة أو عدد التغييرات + +265 +00:18:07,550 --> 00:18:13,040 +والاستثمار أو استخدام التغييرات، صح؟بالتالي، + +266 +00:18:13,040 --> 00:18:16,380 +باعتبارنا مثلًا، اشتريت و استخدمت مجموعات المسلحة + +267 +00:18:16,380 --> 00:18:23,800 +لأجهزتنا، لأن كما قلنا، باعتبارنا في البداية، أنه + +268 +00:18:23,800 --> 00:18:27,700 +لا يوجد بداية أو نهاية مواد مباشرة أو دعنا نقول إن + +269 +00:18:27,700 --> 00:18:32,700 +المواد الحقيقية مخصصة، لذلك ما نشتريه نستخدمه في + +270 +00:18:32,700 --> 00:18:40,860 +البرنامج، لذلك نستخدم 22200 باعتبار 10 ألف جاكت + +271 +00:18:41,190 --> 00:18:43,510 +remember that we are now talking about ten + +272 +00:18:43,510 --> 00:18:48,110 +thousand jackets not twelve thousand therefore we + +273 +00:18:48,110 --> 00:18:52,870 +use twenty two thousand two hundred square yards + +274 +00:18:52,870 --> 00:18:57,430 +according to an actual price of twenty eight + +275 +00:18:57,430 --> 00:19:01,230 +dollars as we can see here we have differences in + +276 +00:19:01,230 --> 00:19:05,270 +price and we have differences in quantitiesلأن + +277 +00:19:05,270 --> 00:19:09,270 +بالنسبة للمقاومة، يجب أن يكون لدينا 20000 مقاومة + +278 +00:19:09,270 --> 00:19:12,330 +في المقاومة، وبالنسبة لعاملنا، يجب أن يكون لدينا + +279 +00:19:12,330 --> 00:19:15,930 +30$ هنا، وليس 28$، ولكن كما يمكننا أن نرى، لدينا + +280 +00:19:15,930 --> 00:19:19,530 +اختلافات بين المقاومة والمقاومة الحقيقية والمقاومة + +281 +00:19:19,530 --> 00:19:24,850 +الحقيقية والعاملين.كما يمكننا أن نرى هنا الـ 621 + +282 +00:19:24,850 --> 00:19:30,510 +,600 اللي كانت مواجهة في الوصف الواقعي كانت مواجهة + +283 +00:19:30,510 --> 00:19:34,010 +وفقًا لتلك الواقعية الواقعية والسعوات الواقعية الـ + +284 +00:19:34,010 --> 00:19:37,790 +22,200×28 + +285 +00:19:37,790 --> 00:19:45,170 +وفقًا للمثال أيضًا العمل مصمم مصمم مصمم + +286 +00:19:45,170 --> 00:19:50,270 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +287 +00:19:50,270 --> 00:19:50,490 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصممم + +288 +00:19:50,490 --> 00:19:52,060 +مصممم مصممم مصممم مصممم مصممم مصممم مصممم مصمحيث + +289 +00:19:52,060 --> 00:19:55,920 +أن سعر البرنامج الواقعي على ساعة عمل عمل مباشرة هو + +290 +00:19:55,920 --> 00:20:05,340 +22 دولار ف22 دولار مرتفع 9198 دولار وهو نفس + +291 +00:20:05,340 --> 00:20:11,540 +المقاوم التي كانت مواجهة في الوصف الواقعي الآن بعد + +292 +00:20:11,540 --> 00:20:18,960 +أن نكون مواجهين هذه المعلومات يجب أن نفعلعلى مستوى + +293 +00:20:18,960 --> 00:20:24,740 +الاناليز التي هي مستوى 3 اناليز مستوى 3 الاناليز + +294 +00:20:24,740 --> 00:20:30,300 +كما سنرى سوف تقوم بتقسيم مستوى الاناليز المستقبلية + +295 +00:20:30,300 --> 00:20:35,780 +لأجهزة مصممة ومصممة مصممة مصممة لأجهزة مصممة + +296 +00:20:35,780 --> 00:20:41,040 +لأجهزة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +297 +00:20:41,040 --> 00:20:42,060 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصمقة + +298 +00:20:42,060 --> 00:20:42,060 +مصمقة مصمقة مصمقة مصمقة مصمقة مصمقة مصمقة مصمقة + +299 +00:20:42,060 --> 00:20:46,980 +مصمقة مصمقة مصمقة مصمقة مصمقة مصمقة مصمقة مصمقة + +300 +00:20:57,140 --> 00:21:04,520 +بالطبع يمكننا تخطيط الفرق بدون استخدام الاناليز + +301 +00:21:04,520 --> 00:21:08,700 +التابلرية، لكن هذا سيكون أسهل جدًا للإستخدام في + +302 +00:21:08,700 --> 00:21:11,760 +مقالتنا أو في اناليزنا. + +303 +00:21:14,720 --> 00:21:18,580 +لتقدم عملية عملية عملية level 3 نحتاج لدينا ثلاثة + +304 +00:21:18,580 --> 00:21:25,520 +قسمين، القسم الأول هو الـ actual costs in card، + +305 +00:21:25,520 --> 00:21:30,720 +وهو الكمة الحقيقية أو المقدمة الحقيقية المضمونة + +306 +00:21:30,720 --> 00:21:36,590 +بالقيمة الحقيقيةالقسم الثالث سيكون للمدفع + +307 +00:21:36,590 --> 00:21:41,730 +المستقبلي المدفع المستقبلي يتبع ماذا؟ يتبع المدفع + +308 +00:21:41,730 --> 00:21:44,370 +المستقبلي المدفع المستقبلي المدفع المستقبلي المدفع + +309 +00:21:44,370 --> 00:21:45,570 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +310 +00:21:45,570 --> 00:21:45,570 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +311 +00:21:45,570 --> 00:21:51,250 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +312 +00:21:51,250 --> 00:21:51,710 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +313 +00:21:51,710 --> 00:21:54,350 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +314 +00:21:54,350 --> 00:21:59,370 +المدفع المدفع المدفع + +315 +00:22:03,910 --> 00:22:11,990 +مزلنا بالطبع من قيمة الواجهة و بالطبع في الانتصار + +316 +00:22:11,990 --> 00:22:18,490 +الثانوية ستكون المدخل الحقيقي ولكن + +317 +00:22:18,490 --> 00:22:23,710 +مزلنا من قيمة الواجهة لذا كما نستطيع أن نرى هنا + +318 +00:22:23,710 --> 00:22:28,270 +إذا كنا سنقارن + +319 +00:22:28,270 --> 00:22:35,370 +كلمة 3 مع كلمة 2 فالفرق الوحيد هوaccording to the + +320 +00:22:35,370 --> 00:22:40,310 +quantity here is the budgeted quantity and here is + +321 +00:22:40,310 --> 00:22:43,230 +the actual quantity of course here is the budgeted + +322 +00:22:43,230 --> 00:22:45,250 +price and also here is the budgeted price + +323 +00:22:45,250 --> 00:22:49,650 +therefore any differences between column three and + +324 +00:22:49,650 --> 00:22:55,590 +two is because of the price is because of the + +325 +00:22:55,590 --> 00:23:00,940 +sorry the quantityهو بسبب الفرق بين المقدمة + +326 +00:23:00,940 --> 00:23:08,440 +والمقدمة الحقيقية، لذلك الفرق بين السطح 3 وسطح 2 + +327 +00:23:08,440 --> 00:23:11,540 +هو افعالية التغيير + +328 +00:23:15,780 --> 00:23:20,740 +إذا قمنا بمقارنة كلمة 2 مع كلمة 1 كما نستطيع أن + +329 +00:23:20,740 --> 00:23:24,500 +نرى هنا كمية المدخل الحقيقي وكمية المدخل الحقيقي + +330 +00:23:24,500 --> 00:23:30,000 +لن يكون هناك فرصة في الكمية لكن الفرصة ستكون بخصوص + +331 +00:23:30,000 --> 00:23:34,160 +السعر، هنا نستخدم السعر المدفع ولكن هنا نستخدم + +332 +00:23:34,160 --> 00:23:39,660 +السعر الحقيقي، لذلك إذا كان لدينا أي فرصة بين كلمة + +333 +00:23:39,660 --> 00:23:45,690 +2 وكلمة 1وهو مستخدم للتغيير في السعر ومستخدم + +334 +00:23:45,690 --> 00:23:50,090 +للتغيير بين السعر الحقيقي والسعر المجلدي، لذلك + +335 +00:23:50,090 --> 00:23:58,380 +الفرق هنا هي تغيير السعر، هل لديك أسئلة؟الان دعونا + +336 +00:23:58,380 --> 00:24:02,260 +نرى كيف سنقوم بتخطيط التغييرات، بالطبع كمية المدخل + +337 +00:24:02,260 --> 00:24:07,260 +الحقيقي، ماذا هي كمية المدخل الحقيقي؟ باعتبار + +338 +00:24:07,260 --> 00:24:12,440 +مثلنا، باعتبار المعلومات التي كانت تقدمت، استخدمنا + +339 +00:24:12,440 --> 00:24:17,620 +22200 مقارنة مقارنة، صحيح؟ هذه هي كمية المدخل + +340 +00:24:17,620 --> 00:24:23,060 +الحقيقيof course multiplied by the actual price, + +341 +00:24:23,140 --> 00:24:26,240 +the actual price was according to our example also + +342 +00:24:26,240 --> 00:24:28,720 +it was presented by the amount of twenty eight + +343 +00:24:28,720 --> 00:24:33,530 +dollars per square yardالان دعنا نذهب للقسم + +344 +00:24:33,530 --> 00:24:37,510 +الثاني، القسم الثاني هو المقاومة الحقيقية، مرة + +345 +00:24:37,510 --> 00:24:40,730 +أخرى مقاومة المقاومة الحقيقية بالنسبة لجمعنا كانت + +346 +00:24:40,730 --> 00:24:44,850 +22200 مقارنة عشرة كيلو متر، مضمونة من قيمة + +347 +00:24:44,850 --> 00:24:48,390 +الواجهة، قيمة الواجهة هي بمقارنة مع المقاومة، + +348 +00:24:48,390 --> 00:24:54,510 +بمقارنة مع المقاومة التي وصلت أو تمتلكها من + +349 +00:24:54,510 --> 00:24:59,770 +المحققات التي كانت تتمتع بها في المؤسسة، وهي 30$ + +350 +00:25:00,640 --> 00:25:10,300 +لذلك الاختلاف هنا بين ال 621600 و 666000 دولار هو + +351 +00:25:10,300 --> 00:25:14,880 +مقارنة الأسعار، مقارنة الأسعار من 44400 مقارنة + +352 +00:25:14,880 --> 00:25:18,740 +مفضلة لماذا + +353 +00:25:18,740 --> 00:25:23,710 +هي مفضلة؟لأن كما يمكننا أن نرى هنا يجب علينا أن + +354 +00:25:23,710 --> 00:25:28,410 +نحصل على 666 + +355 +00:25:28,410 --> 00:25:33,990 +ألف ولكننا فقط حصلنا على 621 ألف، لذلك كما يمكننا + +356 +00:25:33,990 --> 00:25:38,030 +أن نرى تخطيط الأسعار من المجتمع أو في علاقة مع + +357 +00:25:38,030 --> 00:25:44,250 +المجتمع، لذلك هذا مقارنة بقيمة مفيدة، هل يوجد أي + +358 +00:25:44,250 --> 00:25:52,770 +أسئلة؟الان دعنا نقارن قسم 3 مع قسم 2 بالطبع المدفع + +359 +00:25:52,770 --> 00:25:56,250 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +360 +00:25:56,250 --> 00:25:56,310 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +361 +00:25:56,310 --> 00:25:57,810 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +362 +00:25:57,810 --> 00:25:59,650 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +363 +00:25:59,650 --> 00:26:01,090 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +364 +00:26:01,090 --> 00:26:06,770 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +365 +00:26:06,770 --> 00:26:11,970 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +366 +00:26:11,970 --> 00:26:12,130 +المدفع + +367 +00:26:17,000 --> 00:26:23,640 +قلنا إن كل جزء يجب أن يستخدم أكثر من 2 كيلو متر من + +368 +00:26:23,640 --> 00:26:29,880 +الخلوة، هذا يعني أن 10 ألف جزء يستخدمون أكثر من 20 + +369 +00:26:29,880 --> 00:26:35,420 +ألف كيلو متر، لذلك قيمة الدفع للـ 10 ألف كيلو متر + +370 +00:26:35,420 --> 00:26:39,280 +هي 20 ألف كيلو متر، وهي 10 ألف كيلو متر المزيد من + +371 +00:26:39,280 --> 00:26:46,850 +2 كيلو متر، هؤلاء يعتبروا قيمة الدفعبالطبع المزيد + +372 +00:26:46,850 --> 00:26:51,230 +من الأسعار المدفوعة أيضًا وهو الـ 30 دولار + +373 +00:26:51,230 --> 00:26:57,990 +باعتبارنا، لذلك إذا كنا نقارن الـ 600 ألف دولار + +374 +00:26:57,990 --> 00:27:05,280 +اللي متوفر في مجموعتنا و666 ألف دولارالفرق الوحيد + +375 +00:27:05,280 --> 00:27:10,160 +أو السبب الوحيد من الفرق بين هذه الأموال هي فرق + +376 +00:27:10,160 --> 00:27:14,340 +الفرق بين القيم والقيم الحقيقية، لذلك فإن الـ + +377 +00:27:14,340 --> 00:27:20,840 +66000 افعالية غير مفيدة هي لأن الفرق بين القيم + +378 +00:27:20,840 --> 00:27:27,060 +الحقيقية والقيم الحقيقية هو الفرق بين الـ 20000 + +379 +00:27:27,060 --> 00:27:33,500 +أكتر و 22200 أكتربالطبع، كما يمكننا أن نرى هنا، + +380 +00:27:33,500 --> 00:27:39,600 +لدينا مقارنة غير مفيدة لأننا يجب أن نحصل على + +381 +00:27:39,600 --> 00:27:41,140 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +382 +00:27:41,140 --> 00:27:41,520 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +383 +00:27:41,520 --> 00:27:41,660 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +384 +00:27:41,660 --> 00:27:42,060 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +385 +00:27:42,060 --> 00:27:42,560 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +386 +00:27:42,560 --> 00:27:57,700 +مقارنة مق + +387 +00:27:57,730 --> 00:28:04,790 +بالتالي، قيمة الاستثمار أزالت باعتبارنا، وبالتالي، + +388 +00:28:04,790 --> 00:28:11,330 +هي مقارنة افعالية غير مفروضة و بالطبع، نفس الشيء + +389 +00:28:11,330 --> 00:28:16,050 +يتجاوز إلى العمل المصطلح الوحيدكما يمكننا أن نرى + +390 +00:28:16,050 --> 00:28:20,010 +هنا 9000 أشهر باعتبارنا مثلًا، هذا كان مقدم + +391 +00:28:20,010 --> 00:28:25,030 +باعتبارنا مثلًا، المزيد من 22 دولار في ساعة، لذلك + +392 +00:28:25,030 --> 00:28:32,920 +الواقع هو 198000القيمة الحقيقية أيضًا 9000 أشهر + +393 +00:28:32,920 --> 00:28:35,860 +ولكنها مرتبطة بالقيمة المجلدة وليس القيمة + +394 +00:28:35,860 --> 00:28:40,600 +الحقيقية، لذلك الفرق بين القسم 2 وقسم 1 هو فقط + +395 +00:28:40,600 --> 00:28:45,640 +بسبب التغيير في القيمة بين القيمة المجلدة وقيمة + +396 +00:28:45,640 --> 00:28:49,650 +الحقيقيةبالتالي، كما نرى هنا، يجب أن نقول إنكار + +397 +00:28:49,650 --> 00:28:55,830 +180,000 فقط، لكن في الواقع، إنكارنا أكتر، إنكارنا + +398 +00:28:55,830 --> 00:28:59,990 +198,000 دولار. بالتالي، كما نرى هنا، نحن لدينا + +399 +00:28:59,990 --> 00:29:03,550 +أكتر من 18,000 دولار، مقارنة قيمة غير مفيدة. + +400 +00:29:08,870 --> 00:29:15,150 +القانون المستقبلي، باعتبارنا، باعتبار المحققات + +401 +00:29:15,150 --> 00:29:18,410 +التي كانت تتمتع بها في المؤسسة، قالنا أن كل مجلد + +402 +00:29:18,410 --> 00:29:22,650 +يجب أن يستخدم أكتر من 0.8 ساعة و باعتبار عدد + +403 +00:29:22,650 --> 00:29:25,970 +المجلد الواقعي الذي تم إصلاحه، قمنا بإصلاح 10 ألف + +404 +00:29:25,970 --> 00:29:33,530 +مجلد، لذلك يجب أن نستخدم أكتر من 8 ألف ساعةبالنسبة + +405 +00:29:33,530 --> 00:29:39,290 +لجمعنا ولكننا استخدمنا 9000 ساعات، لذلك الفرق بين + +406 +00:29:39,290 --> 00:29:44,210 +8000 و9000 وكما نستطيع أن نرى ال $ 20 لم تتغير من + +407 +00:29:44,210 --> 00:29:48,190 +القسم 2 إلى القسم 3، لذلك التغيير أو الفرق هنا بين + +408 +00:29:48,190 --> 00:29:54,420 +القسم 3 وقسم 2 فقط مستخدمالتغيير بين المدفع + +409 +00:29:54,420 --> 00:29:58,980 +والمدفع الواقعي التغيير بين أو الفرق بين المدفع + +410 +00:29:58,980 --> 00:30:04,560 +8000 و9000 ساعات اللي هو الواقعي لذلك كما يمكننا + +411 +00:30:04,560 --> 00:30:09,980 +أن نرى هنا يجب أن نكون فقط اكتر 160,000 ولكن في + +412 +00:30:09,980 --> 00:30:16,900 +الحقيقة اكتر 180,000 بسبببتزايد عدد الساعات التي + +413 +00:30:16,900 --> 00:30:21,140 +تم استخدامها، لذلك كما نستطيع أن نرى، لدينا 20 ألف + +414 +00:30:21,140 --> 00:30:24,520 +دولار من الاستفادة من الاستفادة من الاستفادة من + +415 +00:30:24,520 --> 00:30:24,620 +الاستفادة من الاستفادة من الاستفادة من الاستفادة + +416 +00:30:24,620 --> 00:30:25,000 +من الاستفادة من الاستفادة من الاستفادة من + +417 +00:30:25,000 --> 00:30:29,980 +الاستفادة من الاستفادة من الاستفادة + +418 +00:30:29,980 --> 00:30:33,000 +من الاستفادة من الاستفادة من الاستفادة من + +419 +00:30:33,000 --> 00:30:33,080 +الاستفادة من الاستفادة من الاستفادة من الاستفادة + +420 +00:30:33,080 --> 00:30:33,080 +من الاستفادة من الاستفادة من الاستفادة من + +421 +00:30:33,080 --> 00:30:33,140 +الاستفادة من الاستفادة من الاستفادة من الاستفادة + +422 +00:30:33,140 --> 00:30:36,040 +من الاستفادة من الاستفادة من الاستفادة من الالأن + +423 +00:30:36,040 --> 00:30:41,480 +هذا غير مفيد وهذا مفيد لذلك 66000 افعالات غير + +424 +00:30:41,480 --> 00:30:45,080 +مفيدة و44400 + +425 +00:30:45,080 --> 00:30:51,060 +افعالات قيمة غير مفيدة ستعطينا 21600 افعالات غير + +426 +00:30:51,060 --> 00:30:56,320 +مفيدة ومستقبلية هذا الاختلاف تم تفجيره في عملية + +427 +00:30:56,320 --> 00:30:57,120 +عملية عملية عملية عملية عملية عملية عملية عملية + +428 +00:30:57,120 --> 00:31:02,160 +عملية عملية عملية عملية عملية عملية عملية عملية + +429 +00:31:02,160 --> 00:31:02,180 +عملية عملية عملية عملية عملية عملية عملية عملية + +430 +00:31:02,180 --> 00:31:02,180 +عملية عملية عملية عملية عملية عملية عملية عملية + +431 +00:31:02,180 --> 00:31:02,180 +عملية عملية عملية عملية عملية عملية عملية عملية + +432 +00:31:02,180 --> 00:31:07,690 +عملية عملية عملية عملية عملية عقمنا بتفاصيل الـ 21 + +433 +00:31:07,690 --> 00:31:12,310 +,600 ميزة بيانات غير مفيدة ومساعدة لتغيير الأسعار + +434 +00:31:12,310 --> 00:31:19,840 +ومساعدة لتغيير الأسعاربعد ذلك، باعتبار مصمم العمل + +435 +00:31:19,840 --> 00:31:23,420 +الوطني Level-3 نحن أيضًا لدينا مستقبل مستقبلي + +436 +00:31:23,420 --> 00:31:27,060 +بقيمة 38000 مليار دولار بقيمة مستقبلية بقيمة 38000 + +437 +00:31:27,060 --> 00:31:28,340 +مليار دولار بقيمة مستقبلية بقيمة مستقبلية مستقبلية + +438 +00:31:28,340 --> 00:31:28,720 +مستقبلية مستقبلية مستقبلية مستقبلية مستقبلية + +439 +00:31:28,720 --> 00:31:29,900 +مستقبلية مستقبلية مستقبلية مستقبلية مستقبلية + +440 +00:31:29,900 --> 00:31:31,340 +مستقبلية مستقبلية مستقبلية مستقبلية مستقبلية + +441 +00:31:31,340 --> 00:31:32,620 +مستقبلية مستقبلية مستقبلية مستقبلية مستقبلية + +442 +00:31:32,620 --> 00:31:34,500 +مستقبلية مستقبلية مستقبلية مستقبلية مستقبلية م + +443 +00:31:36,480 --> 00:31:40,940 +انتقل هذه الاختلافات إلى اتنين اختلافات مختلفة + +444 +00:31:40,940 --> 00:31:45,560 +اولا هي الاختلافات الاستفادة بقيمة 20000 غير مفيدة + +445 +00:31:45,560 --> 00:31:51,600 +واختلافات قيمة 18000 لان الاتنين غير مفيدين لذلك + +446 +00:31:51,600 --> 00:31:57,420 +38000is calculated by adding up the twenty + +447 +00:31:57,420 --> 00:32:00,440 +thousand and the eighteen thousand as we can see + +448 +00:32:00,440 --> 00:32:03,680 +here if one favorable and one unfavorable it would + +449 +00:32:03,680 --> 00:32:07,080 +be deducted but if the two are unfavorable or the + +450 +00:32:07,080 --> 00:32:11,660 +two are favorable the both would be added any + +451 +00:32:11,660 --> 00:32:20,190 +questionsوهكذا ننتهي عملية تجارب الاناليز للمواد + +452 +00:32:20,190 --> 00:32:23,710 +الموجودة فقط للمواد الموجودة ولمواجهة العمل + +453 +00:32:23,710 --> 00:32:29,670 +الموجودبدأنا بمعرفة مستوى 0 ثم مستوى 1 ثم مستوى 2 + +454 +00:32:29,670 --> 00:32:35,970 +ثم مستوى 3 وكما نرى كل مستوى كان أكتر في التفاصيل + +455 +00:32:35,970 --> 00:32:39,090 +أو أكتر في التفاصيل أو أكتر في التفاصيل أو أكتر في + +456 +00:32:39,090 --> 00:32:39,150 +التفاصيل أو أكتر في التفاصيل أو أكتر في التفاصيل + +457 +00:32:39,150 --> 00:32:42,830 +أو أكتر في التفاصيل أو أكتر في التفاصيل أو أكتر في + +458 +00:32:42,830 --> 00:32:44,330 +التفاصيل أو أكتر في التفاصيل أو أكتر في التفاصيل + +459 +00:32:44,330 --> 00:32:45,210 +أو أكتر في التفاصيل أو أكتر في التفاصيل أو أكتر في + +460 +00:32:45,210 --> 00:32:45,530 +التفاصيل أو أكتر في التفاصيل أو أكتر في التفاصيل + +461 +00:32:45,530 --> 00:32:49,090 +أو أكتر في التفاصيل أو أكتر في التفاص + +462 +00:32:52,880 --> 00:32:56,000 +في عملية تخطيط التخطيط أو كيفية تخطيط التخطيط في + +463 +00:32:56,000 --> 00:32:57,880 +عملية التخطيط في عملية التخطيط في عملية التخطيط في + +464 +00:32:57,880 --> 00:33:02,440 +عملية التخطيط في عملية التخطيط في عملية التخطيط في + +465 +00:33:02,440 --> 00:33:03,620 +عملية التخطيط في عملية التخطيط في عملية التخطيط في + +466 +00:33:03,620 --> 00:33:03,740 +عملية التخطيط في عملية التخطيط في عملية التخطيط في + +467 +00:33:03,740 --> 00:33:04,080 +عملية التخطيط في عملية التخطيط في عملية التخطيط في + +468 +00:33:04,080 --> 00:33:06,060 +عملية التخطيط في عملية التخطيط في عملية التخطيط في + +469 +00:33:06,060 --> 00:33:08,500 +عملية التخطيط في عملية التخطيط في عملية التخطيط في + +470 +00:33:08,500 --> 00:33:11,180 +عملية التخطولكن باعتبار عملية عملية عملية عملية + +471 +00:33:11,180 --> 00:33:12,020 +عملية عملية عملية عملية عملية عملية عملية عملية + +472 +00:33:12,020 --> 00:33:13,600 +عملية عملية عملية عملية عملية عملية عملية عملية + +473 +00:33:13,600 --> 00:33:18,220 +عملية عملية عملية عملية عملية عملية عملية عملية + +474 +00:33:18,220 --> 00:33:18,300 +عملية عملية عملية عملية عملية عملية عملية عملية + +475 +00:33:18,300 --> 00:33:21,000 +عملية عملية عملية عملية عملية عملية عملية عملية + +476 +00:33:21,000 --> 00:33:26,340 +عملية عملية عملية عملية عملية عملية عملية عملية + +477 +00:33:26,340 --> 00:33:26,360 +عملية عملية عملية عملية عملية عملية عملية عملية + +478 +00:33:26,360 --> 00:33:26,520 +عملية عملية عملية عملية عملية عملية عملية عملية + +479 +00:33:26,520 --> 00:33:32,100 +عملية عملية عملية عملية ع + +480 +00:33:33,220 --> 00:33:38,960 +أو السبب الثاني هو الفرق بين الحصول على المجتمع + +481 +00:33:38,960 --> 00:33:44,700 +الواقعي والمجتمع المتوقع، لذلك يمكننا أيضًا أن + +482 +00:33:44,700 --> 00:33:51,660 +نتعامل مع تغيير مجتمع المجتمع بالتغييرات + +483 +00:33:51,660 --> 00:33:58,030 +المختلفةبإمكاننا تخصيص تغيير عدد السوق إلى تغيير + +484 +00:33:58,030 --> 00:34:02,650 +مجتمع ومجتمع تغيير مجتمع دعونا نأخذ مثال أو نضع + +485 +00:34:02,650 --> 00:34:18,870 +مثال لكي نرى كيف سنقوم بتحليل هذه المجالة بالطبع + +486 +00:34:18,870 --> 00:34:25,370 +هذا موضوع موجود في مقالتكأفادة رقم واحدة في كتابك + +487 +00:34:25,370 --> 00:34:35,750 +في نهاية القصة، لذلك باعتبار المثال أو باعتبار + +488 +00:34:35,750 --> 00:34:40,150 +المثال المستمر للشركة + +489 +00:34:40,150 --> 00:34:47,210 +الويب، قالوا أو أقدموا أن الوظيفة قيمت 20% من + +490 +00:34:47,210 --> 00:34:58,620 +المحافظة السوقيةو مجموعة مجتمع 60 ألف أجهزة ومجتمع + +491 +00:34:58,620 --> 00:35:02,940 +مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع + +492 +00:35:02,940 --> 00:35:02,940 +مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع + +493 +00:35:02,940 --> 00:35:05,880 +مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع + +494 +00:35:05,880 --> 00:35:08,280 +مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع + +495 +00:35:08,280 --> 00:35:08,280 +مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع + +496 +00:35:08,280 --> 00:35:10,740 +مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع + +497 +00:35:10,740 --> 00:35:18,040 +مجتمع مجتمع م + +498 +00:35:18,890 --> 00:35:27,430 +وهي ايضا قررت ان شركتنا من هذه ال 60 ألف اجهزة هي + +499 +00:35:27,430 --> 00:35:37,950 +20% هذا يعني أننا سنسحب 12 ألف جاكيت في هذا + +500 +00:35:37,950 --> 00:35:43,810 +المarket باعتبار كما نستطيع أن نرى هنا 12 ألفكان + +501 +00:35:43,810 --> 00:35:51,670 +تسجل باعتبار اتجارات اتجارات اتجارات + +502 +00:35:51,670 --> 00:35:55,230 +اتجارات اتجارات اتجارات اتجارات اتجارات اتجارات + +503 +00:35:55,230 --> 00:35:55,390 +اتجارات اتجارات اتجارات اتجارات اتجارات اتجارات + +504 +00:35:55,390 --> 00:35:55,470 +اتجارات اتجارات اتجارات اتجارات اتجارات اتجارات + +505 +00:35:55,470 --> 00:35:57,530 +اتجارات اتجارات اتجارات اتجارات اتجارات اتجارات + +506 +00:35:57,530 --> 00:35:58,810 +اتجارات اتجارات اتجارات اتجارات اتجارات اتجارات + +507 +00:35:58,810 --> 00:35:58,810 +اتجارات اتجارات اتجارات اتجارات اتجارات اتجارات + +508 +00:35:58,810 --> 00:36:11,130 +اتجارات اتجارات اتجارات اتجار + +509 +00:36:12,520 --> 00:36:17,800 +بالتالي لدينا زيادة في مجموعة السوق ولكن مجموعة + +510 +00:36:17,800 --> 00:36:25,040 +السوق الحقيقية كانت فقط 16% كيف قمنا بتخطيط هذا 16 + +511 +00:36:25,040 --> 00:36:33,040 +%؟ قمنا بتخطيط هذا 16% باعتبار 10 ألف جوانات + +512 +00:36:33,040 --> 00:36:38,390 +الحقيقية التي كانت تسعىقلنا باعتبار المثال بأننا + +513 +00:36:38,390 --> 00:36:43,510 +قمنا بسحب مدى عدد حقيقي من 10 ألف أجهزة وقمنا بسحب + +514 +00:36:43,510 --> 00:36:48,710 +10 ألف أجهزة من مجموعة السوق أو مجموعة السوق + +515 +00:36:48,710 --> 00:36:53,690 +الحقيقية من 62500، لذلك ما هو المقادة من هذا 10 + +516 +00:36:53,690 --> 00:37:01,150 +ألف من 62500؟ هي 16%بالتالي، 16% سيتم تخطيطه + +517 +00:37:01,150 --> 00:37:05,990 +باعتبار عدد المجموعات السوقية ومجموعات السوقية + +518 +00:37:05,990 --> 00:37:09,350 +الحقيقية ومجموعة السوقية الحقيقية ومجموعة السوقية + +519 +00:37:09,350 --> 00:37:09,370 +الحقيقية ومجموعة السوقية الحقيقية ومجموعة السوقية + +520 +00:37:09,370 --> 00:37:09,850 +الحقيقية ومجموعة السوقية الحقيقية ومجموعة السوقية + +521 +00:37:09,850 --> 00:37:10,130 +الحقيقية ومجموعة السوقية الحقيقية ومجموعة السوقية + +522 +00:37:10,130 --> 00:37:14,130 +الحقيقية ومجموعة السوقية الحقيقية ومجموعة + +523 +00:37:14,130 --> 00:37:22,010 +السوقية الحقيقية ومجموعة السوقية الحقيقية ومجموعة + +524 +00:37:22,010 --> 00:37:23,410 +السوقية الحقيقية ومجموعة السوقية + +525 +00:37:33,400 --> 00:37:37,260 +كما يمكننا أن نرى هنا، كمية السوق الحقيقي المزيد + +526 +00:37:37,260 --> 00:37:40,080 +من كمية السوق الحقيقي المزيد من كمية السوق الحقيقي + +527 +00:37:40,080 --> 00:37:41,640 +المزيد من كمية السوق الحقيقي المزيد من كمية السوق + +528 +00:37:41,640 --> 00:37:42,100 +الحقيقي المزيد من كمية السوق الحقيقي المزيد من + +529 +00:37:42,100 --> 00:37:45,900 +كمية السوق الحقيقي المزيد من كمية السوق الحقيقي + +530 +00:37:45,900 --> 00:37:54,280 +المزيد من كمية السوق الحقيقي المزيد من كمية السوق + +531 +00:37:54,280 --> 00:37:54,780 +الحقيقي المزيد من كمية السوق الحقيقي المزيد من + +532 +00:37:54,780 --> 00:37:56,760 +كمية السوق الحقيقي المزيد من كمية السوق الحقيقي + +533 +00:37:56,760 --> 00:37:58,200 +المزيد من كمية السوق الحقيقي المزيد من كمية السوق + +534 +00:37:58,200 --> 00:37:58,720 +الحقيقي المزيد من كمية السوق الحقيقي المزيد من + +535 +00:37:58,720 --> 00:38:01,800 +كمية السوق الحقيقي المزيد من كمية السوق الحقيقي + +536 +00:38:01,800 --> 00:38:07,730 +المالتي كانت تقدمت في كوست اكاونتنج واحد ما هو او + +537 +00:38:07,730 --> 00:38:11,450 +كيف يمكننا تخطيط مقاومة مقاومة مقاومة مقاومة + +538 +00:38:11,450 --> 00:38:13,190 +مقاومة مقاومة مقاومة مقاومة مقاومة مقاومة مقاومة + +539 +00:38:13,190 --> 00:38:14,970 +مقاومة مقاومة مقاومة مقاومة مقاومة مقاومة مقاومة + +540 +00:38:14,970 --> 00:38:15,550 +مقاومة مقاومة مقاومة مقاومة مقاومة مقاومة مقاومة + +541 +00:38:15,550 --> 00:38:15,830 +مقاومة مقاومة مقاومة مقاومة مقاومة مقاومة مقاومة + +542 +00:38:15,830 --> 00:38:24,690 +مقاومة مقاومة مقاومة مقاومة مقاومة + +543 +00:38:24,690 --> 00:38:32,370 +مقاوم + +544 +00:38:32,730 --> 00:38:39,870 +بالطبع كما نرى هنا 32 دولار و 32 دولار في الثانية + +545 +00:38:39,870 --> 00:38:44,530 +قسم و ثالثة قسم لم يتغيروا على الإطلاق لأننا لا + +546 +00:38:44,530 --> 00:38:49,450 +نعتبر أي تغيير بين المجموعات الحقيقية و المجموعات + +547 +00:38:49,450 --> 00:38:53,350 +التجاربية لأن هذا سيكون تحسسن في التغيير في + +548 +00:38:53,350 --> 00:38:56,990 +المجموعات التجاربيةبالنسبة لـ Direct Materials + +549 +00:38:56,990 --> 00:39:00,570 +Variances و Direct Manufacturing Labor Variances + +550 +00:39:00,570 --> 00:39:03,210 +وبالنسبة لـ Variable Manufacturing Overhead + +551 +00:39:03,210 --> 00:39:05,650 +Variances و Fixed Manufacturing Overhead Variances + +552 +00:39:05,650 --> 00:39:11,250 +نحن هنا فقط نركز على 2 أشياء، Market Size و Market + +553 +00:39:11,250 --> 00:39:20,690 +Share. لذلك، في القسم الثاني، سنزداد Market Size + +554 +00:39:20,690 --> 00:39:25,530 +بالمجموعة Market Shareبالتالي، كمية السوق الحقيقية + +555 +00:39:25,530 --> 00:39:29,850 +كانت 62500 مليار دولار، ولكن مجموعة السوق المخصصة + +556 +00:39:29,850 --> 00:39:36,350 +أو المجموعة السوق المخصصة كانت 20% لذلك الفرق بين + +557 +00:39:36,350 --> 00:39:42,770 +القسم 1 و القسم 2 فقط مستخدم للتغيير في مجموعة + +558 +00:39:42,770 --> 00:39:47,850 +السوق المخصصة ومجموعة السوق الحقيقيةبالتالي، يجب + +559 +00:39:47,850 --> 00:39:55,770 +أن نحصل على 400 ألف دولار باعتبار مجتمعنا، هذا هو + +560 +00:39:55,770 --> 00:40:04,220 +المجموعات التي يجب أن تكونأو كان يجب أن يتم إجراءه + +561 +00:40:04,220 --> 00:40:09,780 +باعتبار مجموعات مجتمعنا، لكن باعتبار مجموعات + +562 +00:40:09,780 --> 00:40:13,500 +مجتمعنا الحقيقي، فإننا فقط حصلنا على 320,000 كما + +563 +00:40:13,500 --> 00:40:17,380 +يمكننا أن نرى هنا، مجموعات المشاركات الحقيقية كانت + +564 +00:40:17,380 --> 00:40:20,800 +أقل من مجموعات المشاركات المجتمعية، لذلك، سيكون + +565 +00:40:20,800 --> 00:40:26,300 +لدينا مختلفة مجموعات مجتمع مجتمع مختلفة على الجانب + +566 +00:40:26,300 --> 00:40:31,210 +الآخرإذا كنا نقوم بالمقارنة مع مجموعات السوق، + +567 +00:40:31,210 --> 00:40:36,370 +فسنبقى مجموعات السوق مستمرين. لذلك، باعتبار + +568 +00:40:36,370 --> 00:40:44,410 +مجموعات السوق بقيمة 60 ألف ومجموعة السوق بقيمة 20 + +569 +00:40:44,410 --> 00:40:47,790 +%، المجموعة بالمقارنة بالمجموعات السوق، + +570 +00:40:52,180 --> 00:40:55,880 +مقارنة بمجموعة السوق الحقيقي المضمون بالمجموعة + +571 +00:40:55,880 --> 00:40:56,260 +السوقية المضمونة بالمجموعة السوقية المضمونة + +572 +00:40:56,260 --> 00:40:58,940 +بالمجموعة السوقية المضمونة بالمجموعة السوقية + +573 +00:40:58,940 --> 00:41:00,400 +المضمونة بالمجموعة السوقية المضمونة بالمجموعة + +574 +00:41:00,400 --> 00:41:01,840 +السوقية المضمونة بالمجموعة السوقية المضمونة + +575 +00:41:01,840 --> 00:41:03,860 +بالمجموعة السوقية المضمونة بالمجموعة السوقية + +576 +00:41:03,860 --> 00:41:04,420 +المضمونة بالمجموعة السوقية المضمونة بالمجموعة + +577 +00:41:04,420 --> 00:41:05,520 +السوقية المضمونة بالمجموعة السوقية المضمونة + +578 +00:41:05,520 --> 00:41:08,800 +بالمجموعة السوقية المضمونة بالمجموعة السوقية + +579 +00:41:08,800 --> 00:41:14,210 +المضمونة بالمجموعة السوقمقارنة الميزة بالمقارنة + +580 +00:41:14,210 --> 00:41:19,350 +384000 مليار دولار ولكن بمقارنة مقارنة الميزة + +581 +00:41:19,350 --> 00:41:22,330 +بمقارنة الميزة 400000 مليار دولار او 400000 مليار + +582 +00:41:22,330 --> 00:41:23,390 +دولار او 400000 مليار دولار او 400000 مليار دولار + +583 +00:41:23,390 --> 00:41:27,470 +او 400000 مليار دولار او 400000 مليار دولار او + +584 +00:41:27,470 --> 00:41:27,470 +400000 مليار دولار او 400000 مليار دولار او 400000 + +585 +00:41:27,470 --> 00:41:27,470 +مليار دولار او 400000 مليار دولار او 400000 مليار + +586 +00:41:27,470 --> 00:41:27,470 +دولار او 400000 مليار دولار او 400000 مليار دولار + +587 +00:41:27,470 --> 00:41:30,610 +او 400000 مليار دولار او 400000 مليار دولار او + +588 +00:41:30,610 --> 00:41:38,330 +400000 مليار دولار او 400000 مليار دولار او 400000 + +589 +00:41:38,330 --> 00:41:38,350 +م + +590 +00:41:41,650 --> 00:41:45,890 +is mostly out of the control of any organization + +591 +00:41:45,890 --> 00:41:51,630 +if you are saying about the market size the market + +592 +00:41:51,630 --> 00:41:58,860 +sizecannot be influenced by one organization it is + +593 +00:41:58,860 --> 00:42:02,760 +influenced by the whole organizations operating + +594 +00:42:02,760 --> 00:42:08,340 +within a sector and of course many many economical + +595 +00:42:08,340 --> 00:42:12,810 +factors within a countryولذلك إذا كانت المجتمع + +596 +00:42:12,810 --> 00:42:19,570 +مستحيلة أو غير مستحيلة، فهو صعب لنا أن نقوم + +597 +00:42:19,570 --> 00:42:24,710 +بالتحليل ونرى بالضبط ما حدث خاطئًا، ربما ما حدث + +598 +00:42:24,710 --> 00:42:29,990 +خاطئًا كانت تسجيلنا، ربما كانت تسجيلنا خاطئة، ربما + +599 +00:42:29,990 --> 00:42:35,720 +كان لدينا مشكلة في تسجيل مجتمعناولكن يجب أيضًا أن + +600 +00:42:35,720 --> 00:42:40,720 +نعتبر أن هناك الكثير من المصادر والكثير من المصادر + +601 +00:42:40,720 --> 00:42:46,600 +التي ستؤثر على مدى السوق، لذلك الكثير من الرئيسين + +602 +00:42:48,250 --> 00:42:52,690 +أفكّر أو أركز على هذه التغييرات لأن هذه التغييرات + +603 +00:42:52,690 --> 00:42:57,050 +كما قلنا هي خارج تحكم الوظيفة حيث أن الماركت شير + +604 +00:42:57,050 --> 00:43:03,290 +هي تغيير مهم جدًا جدًا يجب أن يكون اعتبارا من أي + +605 +00:43:03,290 --> 00:43:08,550 +وظيفة لأن الماركت شير هي باعتبار ما نفعله في + +606 +00:43:08,550 --> 00:43:14,850 +مؤسساتنا ربما لديناas we said earlier in the + +607 +00:43:14,850 --> 00:43:17,750 +previous lecture maybe we had problems in the + +608 +00:43:17,750 --> 00:43:20,890 +quality maybe we had problems in our customer + +609 +00:43:20,890 --> 00:43:24,810 +service maybe we had problems in efficiencies for + +610 +00:43:24,810 --> 00:43:27,190 +instance maybe maybe we had problems in + +611 +00:43:27,190 --> 00:43:31,130 +understanding the customers maybe we had problems + +612 +00:43:31,130 --> 00:43:35,310 +in in our price maybe our price was more than the + +613 +00:43:35,310 --> 00:43:38,150 +prices within the within the market and so on + +614 +00:43:38,150 --> 00:43:43,570 +thereforeهؤلاء الواقعات ستؤثر على المشاركة في + +615 +00:43:43,570 --> 00:43:48,030 +السوق، لهذا السبب سيكون هذا الموضوع اكتشافًا، + +616 +00:43:48,030 --> 00:43:52,270 +وسيكون هذا الموضوع مركزًا، بينما هذا الموضوع سيكون + +617 +00:43:52,270 --> 00:43:58,590 +معروفًا بالطبع وسيتم تفكيره، ولكنه لن يكون مصممًا، + +618 +00:43:58,590 --> 00:44:03,510 +لن يكون، دعنا نقول، اكتشافًا أو مركزًا على الموضوع + +619 +00:44:03,510 --> 00:44:08,670 +مثل المشاركة في السوق. هل لديك أسئلة؟ + +620 +00:44:11,700 --> 00:44:17,540 +By this we would finish our lecture for todayفي + +621 +00:44:17,540 --> 00:44:21,900 +الدراسة القادمة ان شاء الله سنرى كيف سنقوم بتقرير + +622 +00:44:21,900 --> 00:44:30,380 +مختلفتنا كيف سنستخدم نظام المعلومات لكي نعتبر + +623 +00:44:30,380 --> 00:44:36,740 +المختلفات المختلفة و نقدم المختلفات المختلفة داخل + +624 +00:44:36,740 --> 00:44:42,760 +نظام المعلومات شكرا للمشاهدة وسأراك ان شاء الله + +625 +00:44:42,760 --> 00:44:43,280 +المرة القادمة + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/X73h36RSv_w_postprocess.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/X73h36RSv_w_postprocess.srt new file mode 100644 index 0000000000000000000000000000000000000000..3befbea0b6cde923b74de3ad36108f34a08b0560 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/X73h36RSv_w_postprocess.srt @@ -0,0 +1,2372 @@ +1 +00:00:21,410 --> 00:00:24,810 +We started in the previous lecture our discussion + +2 +00:00:24,810 --> 00:00:28,410 +in the activity based coasting and we said that + +3 +00:00:28,410 --> 00:00:32,770 +the activity based coasting is a method or a + +4 +00:00:32,770 --> 00:00:36,690 +coasting system that could be used in order to + +5 +00:00:36,690 --> 00:00:43,570 +refine any coasting systemماذا أعنيه بـ Activity + +6 +00:00:43,570 --> 00:00:45,830 +-Based Coasting؟ بالطبع قلنا بأن الـ Activity + +7 +00:00:45,830 --> 00:00:49,950 +-Based Coasting يبدأ أولًا من كل شيء بحيث أنه + +8 +00:00:49,950 --> 00:00:56,170 +يتعامل مع الانتجارات والعمل في المؤسسة في مجموعات + +9 +00:00:56,170 --> 00:01:01,450 +مختلفة، وهو الخطوة الأولى. + +10 +00:01:07,090 --> 00:01:14,250 +ثمWe need to analyze or determine according to + +11 +00:01:14,250 --> 00:01:17,990 +these activities the different cost allocation + +12 +00:01:17,990 --> 00:01:18,750 +bases + +13 +00:01:25,910 --> 00:01:28,950 +Of course as we said before or in the previous + +14 +00:01:28,950 --> 00:01:34,330 +lecture that these two steps could be done within + +15 +00:01:34,330 --> 00:01:38,210 +the same time simultaneously Therefore we are + +16 +00:01:38,210 --> 00:01:42,210 +going or for instance if .. if we had an analysis + +17 +00:01:42,210 --> 00:01:45,630 +of a costing system or a business process or a + +18 +00:01:45,630 --> 00:01:48,850 +manufacturing process with thousands of activities + +19 +00:01:49,410 --> 00:01:53,590 +ولكن في النهاية، يجب أن نجمع كل هذه العملية، + +20 +00:01:53,590 --> 00:01:57,730 +بالطبع، أولاً، باعتبار مجموعات مجموعات مجموعات + +21 +00:01:57,730 --> 00:02:01,610 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +22 +00:02:01,610 --> 00:02:01,670 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +23 +00:02:01,670 --> 00:02:02,090 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +24 +00:02:02,090 --> 00:02:02,590 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +25 +00:02:02,590 --> 00:02:10,650 +مجموعات مجموعات مجموعات مجموعات + +26 +00:02:10,650 --> 00:02:16,530 +مجم + +27 +00:02:17,820 --> 00:02:21,600 +هذه المقارنة أو هذه المقارنة العالية لإدارة هذا + +28 +00:02:21,600 --> 00:02:26,780 +الوظيفة سيجعلها أقل مفيدا من الوظيفة، لذلك اتفاقنا + +29 +00:02:26,780 --> 00:02:31,020 +في اتفاقنا اتفاقنا اتفاقنا اتفاقنا اتفاقنا اتفاقنا + +30 +00:02:31,020 --> 00:02:31,060 +اتفاقنا اتفاقنا اتفاقنا اتفاقنا اتفاقنا اتفاقنا + +31 +00:02:31,060 --> 00:02:31,680 +اتفاقنا اتفاقنا اتفاقنا اتفاقنا اتفاقنا اتفاقنا + +32 +00:02:31,680 --> 00:02:33,640 +اتفاقنا اتفاقنا اتفاقنا اتفاقنا اتفاقنا اتفاقنا + +33 +00:02:33,640 --> 00:02:42,220 +اتفاقنا اتفاقنا اتفاقنا اتفاق + +34 +00:02:42,250 --> 00:02:49,490 +تختار المهاجمات بواسطة تجارب تجارب تجارب تجارب + +35 +00:02:49,490 --> 00:02:51,130 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +36 +00:02:51,130 --> 00:02:51,830 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +37 +00:02:51,830 --> 00:02:51,930 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +38 +00:02:51,930 --> 00:02:53,710 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +39 +00:02:53,710 --> 00:03:06,970 +تجار + +40 +00:03:09,290 --> 00:03:13,330 +of course after determining the cost allocation + +41 +00:03:13,330 --> 00:03:16,930 +basis for the different activities and determining + +42 +00:03:16,930 --> 00:03:21,010 +the cost of these activities we could calculate + +43 +00:03:21,010 --> 00:03:23,010 +the budgeted allocation + +44 +00:03:31,410 --> 00:03:32,630 +بالطبع، سيكون رقم المدفع المدفع المدفع المدفع + +45 +00:03:32,630 --> 00:03:35,070 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +46 +00:03:35,070 --> 00:03:35,130 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +47 +00:03:35,130 --> 00:03:41,370 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +48 +00:03:41,370 --> 00:03:42,170 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +49 +00:03:42,170 --> 00:03:43,870 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +50 +00:03:43,870 --> 00:03:45,770 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +51 +00:03:45,770 --> 00:03:53,070 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +52 +00:03:59,830 --> 00:04:06,030 +for the same activity after calculating the budget + +53 +00:04:06,030 --> 00:04:09,630 +allocation rate what is or what would be the next + +54 +00:04:09,630 --> 00:04:16,390 +step what + +55 +00:04:16,390 --> 00:04:19,750 +do you mean by indirect cost this is a vague word + +56 +00:04:19,750 --> 00:04:24,830 +this is a vague answer be more specific after + +57 +00:04:24,830 --> 00:04:29,990 +knowing the budget allocation rateExcellent, we + +58 +00:04:29,990 --> 00:04:36,830 +would allocate the costs of these activities onto + +59 +00:04:36,830 --> 00:04:39,870 +the different cost objects whether they are + +60 +00:04:39,870 --> 00:04:44,130 +programs, whether they are courses, whether they + +61 +00:04:44,130 --> 00:04:47,470 +are products, whether they are services and so on + +62 +00:04:48,050 --> 00:04:53,170 +Therefore after this step we can allocate the + +63 +00:04:53,170 --> 00:04:55,970 +costs of these activities or these different + +64 +00:04:55,970 --> 00:05:00,710 +activities onto the different cost objects Of + +65 +00:05:00,710 --> 00:05:04,090 +course this is what we discussed in the last + +66 +00:05:04,090 --> 00:05:10,490 +lecture and of course we went through with the + +67 +00:05:12,420 --> 00:05:18,300 +مثال او حالة فلسطين corporation وقلنا ان فلسطين + +68 +00:05:18,300 --> 00:05:24,580 +corporation واجهت مشكلة لديها قيمة اكتر من + +69 +00:05:24,580 --> 00:05:31,020 +المقابلة هذا يعني انهم يتعاملون مع مشكلة تخسر شركة + +70 +00:05:31,020 --> 00:05:37,580 +السوق وقلنا ان هذا المشكلة ربما بسبب ان فلسطين + +71 +00:05:37,580 --> 00:05:43,740 +corporation لالا يمكن أن يكون هناك افعالية لإنتاج + +72 +00:05:43,740 --> 00:05:50,000 +هذا الهاتف أو الـ S3 Lens بطريقة افعالية وقمنا + +73 +00:05:50,000 --> 00:05:54,360 +أيضًا بقول إن هناك ممكنة أخرى لربما يكون هناك + +74 +00:05:54,360 --> 00:05:58,300 +مشكلة في نظام الهواتف. بالطبع كما قلت في الحالة + +75 +00:05:58,300 --> 00:06:02,330 +كالحالةبالتالي، باعتبار مجموعة من المهندسين + +76 +00:06:02,330 --> 00:06:06,950 +والمديرين، وجدوا بأننا لدينا القدرة، لدينا + +77 +00:06:06,950 --> 00:06:12,770 +الانتجار، لدينا الانتجار والتكنولوجيا المتوفرة في + +78 +00:06:12,770 --> 00:06:17,570 +السوق، لذلك لا يوجد لدينا مشكلةفي تدفع قيمتنا أو + +79 +00:06:17,570 --> 00:06:20,730 +أننا لا نكون لدينا أي مشاكل في تدفع قيمتنا أو في + +80 +00:06:20,730 --> 00:06:21,410 +تدفع قيمتنا أو في تدفع قيمتنا أو في تدفع قيمتنا أو + +81 +00:06:21,410 --> 00:06:21,450 +في تدفع قيمتنا او في تدفع قيمتنا او في تدفع قيمتنا + +82 +00:06:21,450 --> 00:06:23,210 +او في تدفع قيمتنا او في تدفع قيمتنا او في تدفع + +83 +00:06:23,210 --> 00:06:24,670 +قيمتنا او في تدفع قيمتنا او في تدفع قيمتنا او في + +84 +00:06:24,670 --> 00:06:24,950 +تدفع قيمتنا او في تدفع قيمتنا او في تدفع قيمتنا او + +85 +00:06:24,950 --> 00:06:31,250 +في تدفع قيمتنا او في تدفع قيمتنا او في تدفع قيمتنا + +86 +00:06:31,250 --> 00:06:38,360 +او في تدفع قيمتهذه المعلومات مزعجة لأن اعتقاد + +87 +00:06:38,360 --> 00:06:45,760 +الوظيفة قالت بأن S3 لديها + +88 +00:06:45,760 --> 00:06:52,300 +الكثير من التجارب لتصنيع الـ S3 Lens وليس لديها + +89 +00:06:52,300 --> 00:06:59,250 +نفس التجارب لديها نفس التجارب في الـ CL5الوضع + +90 +00:06:59,250 --> 00:07:07,010 +مختلف عن ما نتوقعه نتوقع باعتبارنا أن الـ S3 يجب + +91 +00:07:07,010 --> 00:07:08,550 +أن يكون لديه مجموعه أعضاء أعضاء أعضاء أعضاء أعضاء + +92 +00:07:08,550 --> 00:07:13,970 +الـ CL5 أو الوضع الأخر يكون لديه مجموعه أعضاء + +93 +00:07:13,970 --> 00:07:17,030 +أعضاء أعضاء أعضاء أعضاء الأعضاء لكن الحقيقة هي + +94 +00:07:17,030 --> 00:07:22,090 +باعتبارنا بمجموعة بسيطة نحن لدينا الوضع مختلف + +95 +00:07:25,060 --> 00:07:30,440 +قررنا أننا نحاول ان نحفظ نظام الـ coasting و + +96 +00:07:30,440 --> 00:07:34,600 +بالطبع واحد من الأدوات التي قلناها لحفظ نظام الـ + +97 +00:07:34,600 --> 00:07:40,160 +coasting أو نظام ال coasting بسيط باستخدام ABC + +98 +00:07:40,160 --> 00:07:44,320 +وقلنا في المعرفة الأخيرة أو في المعرفة السابقة + +99 +00:07:49,770 --> 00:07:54,670 +the business processes and the business functions + +100 +00:07:54,670 --> 00:07:58,550 +within Plasm Corporation they came up with + +101 +00:07:58,550 --> 00:08:04,270 +different seven activitiesواحدة من هذه المهارات + +102 +00:08:04,270 --> 00:08:08,190 +بالطبع هم أخذوا هذه المهارات و بعدها حاولوا + +103 +00:08:08,190 --> 00:08:13,370 +تحقيقها باستخدام الثلاث خطوط اللي قلناها قبل في + +104 +00:08:13,370 --> 00:08:17,770 +الفيديو السابق قلنا إنه لتحقيق أي نظام محطم يجب أن + +105 +00:08:17,770 --> 00:08:20,370 +نترسى اكتشاف اكتشاف اكتشاف اكتشاف اكتشاف اكتشاف + +106 +00:08:20,370 --> 00:08:24,050 +اكتشف اكتشف اكتشف اكتشف اكتشف اكتشف اكتشف اكتشف + +107 +00:08:24,050 --> 00:08:24,430 +اكتشف اكتشف اكتشف اكتشف اكتشف اكتشف اكتشف اكتشف + +108 +00:08:24,430 --> 00:08:28,010 +اكتشفوأحاول أن أقسمهم إلى مدارس مباشرة بالطبع + +109 +00:08:28,010 --> 00:08:32,770 +بطريقة مفيدة للمدارس بطريقة مفيدة للمدارس بطريقة + +110 +00:08:32,770 --> 00:08:35,270 +مفيدة للمدارس بطريقة مفيدة للمدارس بطريقة مفيدة + +111 +00:08:35,270 --> 00:08:39,230 +للمدارس بطريقة مفيدة للمدارس بطريقة مفيدة للمدارس + +112 +00:08:39,230 --> 00:08:40,290 +بطريقة مفيدة للمدارس بطريقة مفيدة للمدارس بطريقة + +113 +00:08:40,290 --> 00:08:40,430 +مفيدة للمدارس بطريقة مفيدة للمدارس بطريقة مفيدة + +114 +00:08:40,430 --> 00:08:42,890 +للمدارس بطريقة مفيدة للمدارس بطريقة مفيدة للمدارس + +115 +00:08:42,890 --> 00:08:51,290 +بطريقة مفيدة للمدارس بطريقة مف + +116 +00:08:53,380 --> 00:08:56,720 +الخارجية الاجتماعية الاجتماعية لأن كما قلنا عندما + +117 +00:08:56,720 --> 00:08:59,780 +تزيد رقم الاختصارات او الاختصارات الاختصارات تزيد + +118 +00:08:59,780 --> 00:09:10,660 +تزيد تزيد تزيد تزيد تزيد تزيد تزيد تزيد تزيد تزيد + +119 +00:09:10,660 --> 00:09:10,720 +تزيد تزيد تزيد تزيد تزيد تزيد تزيد تزيد تزيد تزيد + +120 +00:09:10,720 --> 00:09:15,820 +تزيد تزيد تزيد تزيد تزيد تزيد تزيد تزيد تزيد تزيد + +121 +00:09:15,820 --> 00:09:22,420 +تزيد تزيد تزيد تزيد تزيد تزيد + +122 +00:09:22,420 --> 00:09:30,650 +تتحاول تحسين استخدام مصادر الوضع المالي لنا لأننا + +123 +00:09:30,650 --> 00:09:33,590 +قلنا في الحلقة الثالثة في cost accounting one أن + +124 +00:09:33,590 --> 00:09:37,250 +مصادر الوضع المالي أو مصادر الوضع المالي يجب أن + +125 +00:09:37,250 --> 00:09:42,900 +يكون لديه علاقة خانة والتأثير معwith the cost + +126 +00:09:42,900 --> 00:09:45,220 +itself therefore the cost driver and the cost + +127 +00:09:45,220 --> 00:09:48,400 +allocation or the cost allocation base and the + +128 +00:09:48,400 --> 00:09:51,080 +cost itself should have a cause and effect + +129 +00:09:51,080 --> 00:09:56,600 +relationship that means a change within the cost + +130 +00:09:56,600 --> 00:10:01,240 +driver should affect change in the cost pool or + +131 +00:10:01,240 --> 00:10:04,300 +the cost itself therefore these are the three + +132 +00:10:04,300 --> 00:10:11,940 +steps and after the team of managersو مؤسسات + +133 +00:10:11,940 --> 00:10:13,040 +البرنامج و مؤسسات البرنامج و مؤسسات البرنامج و + +134 +00:10:13,040 --> 00:10:14,500 +مؤسسات البرنامج و مؤسسات البرنامج و مؤسسات + +135 +00:10:14,500 --> 00:10:17,300 +البرنامج و مؤسسات البرنامج و مؤسسات البرنامج و + +136 +00:10:17,300 --> 00:10:17,420 +مؤسسات البرنامج و مؤسسات البرنامج و مؤسسات + +137 +00:10:17,420 --> 00:10:18,060 +البرنامج و مؤسسات البرنامج و مؤسسات البرنامج و + +138 +00:10:18,060 --> 00:10:18,100 +مؤسسات البرنامج و مؤسسات البرنامج و مؤسسات + +139 +00:10:18,100 --> 00:10:19,830 +مؤسسات البرنامج و مؤسسات البرنامج و مؤسبعض الأعمال + +140 +00:10:19,830 --> 00:10:23,850 +المختلفة، بدأوا بخطوط التصميم من نظام الـ Coasting + +141 +00:10:23,850 --> 00:10:32,070 +وقلنا إنهم وجدوا أن الـ Activity D التي تنظيف و + +142 +00:10:32,070 --> 00:10:36,410 +تحافظ على الموز بعد أن تصميم الوزراء، يمكن أن يتم + +143 +00:10:36,410 --> 00:10:40,890 +إتصال بطريقة مفيدة على الوزراء لأشياء محددة، وهي + +144 +00:10:40,890 --> 00:10:47,490 +الـ CL5 وS3بالتالي، في هذه الحالة، قمنا بتخلص من + +145 +00:10:47,490 --> 00:10:52,750 +قيمة الانتقال و بإزالة قيمة الانتقال، بمجرد ذلك، + +146 +00:10:52,750 --> 00:11:00,070 +قمنا بتخلص من .. دعنا نقول .. الممكنة للمخاطرات و + +147 +00:11:00,070 --> 00:11:06,830 +بإزالة قيمتنا بإزالة قيمة الانتقال و بإزالة قيمة + +148 +00:11:06,830 --> 00:11:14,690 +الانتقال، صحيح؟ هل يوجد أسئلة؟maybe we have a + +149 +00:11:14,690 --> 00:11:19,050 +higher cost or higher price for another reason + +150 +00:11:19,050 --> 00:11:24,130 +which is like maybe the suppliers or our suppliers + +151 +00:11:24,130 --> 00:11:28,780 +is different than theirExcellent excellent + +152 +00:11:28,780 --> 00:11:31,360 +excellent this is a possibility but this + +153 +00:11:31,360 --> 00:11:35,640 +possibility was stricken out according to the case + +154 +00:11:35,640 --> 00:11:38,960 +the case said that the team of engineers they + +155 +00:11:38,960 --> 00:11:43,040 +found out that and the team of managers and + +156 +00:11:43,040 --> 00:11:46,140 +engineers they found out that we have the + +157 +00:11:46,140 --> 00:11:48,780 +efficiency we have the productivity therefore we + +158 +00:11:48,780 --> 00:11:52,920 +do not have any let us say other factors other + +159 +00:11:52,920 --> 00:11:59,230 +than our costing systemلذلك هنا الواقع فقط يركز + +160 +00:11:59,230 --> 00:12:03,670 +على نفس المنطقة المسارية لكي ترى ما هي الفرصة لـ + +161 +00:12:03,670 --> 00:12:09,050 +ABC ولكنك 100% صحيح بالطبع يمكن أن يكون لدينا بعض + +162 +00:12:09,050 --> 00:12:15,550 +المشاكل في الهواء يمكن أن يكون لدينا بعض المشاكل + +163 +00:12:15,550 --> 00:12:18,570 +في الأعمال المسارية أو المستخدمين المسارية أو + +164 +00:12:18,570 --> 00:12:19,250 +المواد المسارية أو المواد المسارية أو المواد + +165 +00:12:19,250 --> 00:12:19,350 +المسارية أو المواد المسارية أو المواد المسارية أو + +166 +00:12:19,350 --> 00:12:19,670 +المواد المسارية أو المواد المسارية أو المواد + +167 +00:12:19,670 --> 00:12:20,070 +المسارية أو المواد المسارية أو المواد المسارية أو + +168 +00:12:20,070 --> 00:12:20,810 +المواد المسارية أو المواد المسارية أو المواد + +169 +00:12:20,810 --> 00:12:24,210 +المسارية أو المواد المسارية أو المواد المسارية أو + +170 +00:12:25,330 --> 00:12:30,790 +بالنسبة لحالتنا، وجدنا أن الـ D أو الصحيفة والحفاظ + +171 +00:12:30,790 --> 00:12:35,050 +على الموالد لأن كما قلنا قبل أن الموالد لـ CL5 + +172 +00:12:35,050 --> 00:12:38,950 +مختلفة من الموالد المستخدمة في الـ S3، لذلك + +173 +00:12:38,950 --> 00:12:41,770 +الواجهة المحفوظة هنا مختلفة من الواجهة المحفوظة + +174 +00:12:41,770 --> 00:12:48,010 +هنا، المحفوظة للموالد S3 مختلفة من المحفوظة لـ CL5 + +175 +00:12:48,010 --> 00:12:52,690 +الموالد، لذلك قالوا، قالت الرئيس أننا نستطيع إتصال + +176 +00:12:52,690 --> 00:13:02,780 +هذه الأعضاءفى طريقة مفيدة لـ S3 و CL5 بطريقة مفيدة + +177 +00:13:02,780 --> 00:13:05,680 +لـ S3 و CL5 بطريقة مفيدة لـ S3 و CL5 بطريقة مفيدة + +178 +00:13:05,680 --> 00:13:08,120 +لـ S3 و CL5 بطريقة مفيدة لـ S3 و CL5 بطريقة مفيدة + +179 +00:13:08,120 --> 00:13:08,180 +لـ S3 و CL5 بطريقة مفيدة لـ S3 و CL5 بطريقة مفيدة + +180 +00:13:08,180 --> 00:13:09,280 +لـ S3 و CL5 بطريقة مفيدة لـ S3 و CL5 بطريقة مفيدة + +181 +00:13:09,280 --> 00:13:16,380 +لـ S3 و CL5 + +182 +00:13:16,380 --> 00:13:23,500 +بطريقة مفيدة لـ S3 + +183 +00:13:23,500 --> 00:13:31,760 +ومشروعات مختلفة بعد انتهاء D وانتقالها إلى مدينة + +184 +00:13:31,760 --> 00:13:32,660 +مدينة مدينة مدينة مدينة مدينة مدينة مدينة مدينة + +185 +00:13:32,660 --> 00:13:42,480 +مدينة مدينة مدينة مدينة مدينة مدينة مدينة + +186 +00:13:42,480 --> 00:13:51,400 +مدينة + +187 +00:13:52,560 --> 00:13:59,620 +بالطبع أول عملية هي تصميم الموضوع و المشروعات + +188 +00:13:59,620 --> 00:14:06,300 +ثانوية هي تصميم مصادر المصادر C هي عملية مصادر + +189 +00:14:06,300 --> 00:14:13,780 +المصادر E هي تجهيزة مجزرة المصادر و تجهيزة تحضير + +190 +00:14:13,780 --> 00:14:18,860 +هذه المصادرF الانقلاب للشركات + +191 +00:14:44,030 --> 00:14:49,590 +عن طريق إعادة إعادة إعادة إعادة الـ direct + +192 +00:14:49,590 --> 00:14:57,890 +cost لإعادة إعادة الـ direct cost لإعادة إعادة الـ + +193 +00:14:57,890 --> 00:14:58,430 +direct cost + +194 +00:15:01,040 --> 00:15:09,260 +أزداد رقم المطاردين وكما نرى هنا استخدام ال ABC او + +195 +00:15:09,260 --> 00:15:13,740 +استخدام او الانتجار او دعنا نقول ان التحليل من + +196 +00:15:13,740 --> 00:15:18,960 +نظام المطاردين إلى هذه ال 6 مطاردين مختلفة فعلت + +197 +00:15:18,960 --> 00:15:24,520 +فقط هذا يعني باعتبار نظام المطاردين السهل كم + +198 +00:15:24,520 --> 00:15:33,090 +مطاردين لدينا؟only one all indirect coasts were + +199 +00:15:33,090 --> 00:15:39,130 +gathered up were grouped up only in one coast pool + +200 +00:15:39,130 --> 00:15:45,090 +but here after the use of ABC this coast pool was + +201 +00:15:45,090 --> 00:15:50,370 +divided into six different coast pools and of + +202 +00:15:50,370 --> 00:15:54,650 +course seven but the seventh would be reclassified + +203 +00:15:54,650 --> 00:16:00,140 +as a direct coastولذلك خطوة رقم اثنين تم تفعيلها + +204 +00:16:00,140 --> 00:16:05,680 +باستخدام هذا الاناليز من مهارات مختلفة دعونا نأخذ + +205 +00:16:05,680 --> 00:16:14,360 +مثال عن كيف سنستخدم خطوة ثلاثة التي هي الاختيار من + +206 +00:16:14,360 --> 00:16:20,140 +مؤسسة المساعدة وقلنا بأن الاختيار من مؤسسة + +207 +00:16:20,140 --> 00:16:26,590 +المساعدة يجب أن يكون فعل باستخدامأو بعض القرارات + +208 +00:16:26,590 --> 00:16:32,270 +التي ستسمح لنا بالتأكيد بأن هناك علاقة قوية + +209 +00:16:32,270 --> 00:16:39,310 +ومفاجئة بين مجموعة البرد والبرد ومجموعة البرد أو + +210 +00:16:39,310 --> 00:16:46,490 +مجموعة البرد نفسه لذلك دعنا نأخذ مثلًا مجموعة + +211 +00:16:46,490 --> 00:16:53,070 +البرد ومجموعة البرد ومجموعة البرد ومجموعة البرد + +212 +00:16:53,070 --> 00:16:53,090 +البرد ومجموعة ال + +213 +00:16:57,560 --> 00:17:05,800 +the the wages of of of trucks or the drivers of + +214 +00:17:05,800 --> 00:17:10,720 +the trucks the drivers of the trucks but how is it + +215 +00:17:10,720 --> 00:17:13,540 +relevant here to the setting up to the molding + +216 +00:17:13,540 --> 00:17:17,660 +machines we are not talking about shipments and + +217 +00:17:17,660 --> 00:17:23,220 +distributionأنا لا أقول إننا نشتري اللانسيز أنا + +218 +00:17:23,220 --> 00:17:29,520 +أقول هنا أننا نقوم بتصميم نحن نتحسن الماكينات التي + +219 +00:17:29,520 --> 00:17:36,020 +تنتج ال CL5 و تنتج ال S3 لذلك ما كانت أو ما يمكن + +220 +00:17:36,020 --> 00:17:41,130 +أن نختاره كمجموعة تدفعية لديهاهذا الاتجار والتواصل + +221 +00:17:41,130 --> 00:17:44,450 +التجاري بالطبع للثلاث نقطة التي أخذناها في الـ + +222 +00:17:44,450 --> 00:17:47,690 +Cost Accounting واحدة يجب أن نكون لدينا اقتصاد + +223 +00:17:47,690 --> 00:17:53,590 +اقتصادي يجب أن نكون لدينا جودة مناسبة والاستثمار + +224 +00:17:53,590 --> 00:17:57,770 +أو الانتقال الانتقالي يجب أن يكون مهم، لذلك ماذا + +225 +00:17:57,770 --> 00:18:01,330 +يمكن أن يكون مصممة التعامل معنا في هذه الحالة؟ + +226 +00:18:01,330 --> 00:18:03,590 +عمومات ممتازة عمومات مستخدمة + +227 +00:18:12,860 --> 00:18:23,060 +our allocation base what else direct manufacturing + +228 +00:18:23,060 --> 00:18:32,680 +labor hours could be why not what + +229 +00:18:32,680 --> 00:18:37,660 +else excellent number of setups + +230 +00:18:47,430 --> 00:18:54,110 +هل لدينا اي اخر او ممكن ان يكون هناك اخر مصادر + +231 +00:18:54,110 --> 00:18:58,150 +التعامل مع بعض المصادر التعامل مع بعض المصادر + +232 +00:18:58,150 --> 00:18:59,770 +التعامل مع بعض المصادر التعامل مع بعض المصادر + +233 +00:18:59,770 --> 00:19:03,650 +التعامل مع بعض المصادر التعامل مع بعض المصادر + +234 +00:19:03,650 --> 00:19:03,810 +التعامل مع بعض المصادر التعامل مع بعض المصادر + +235 +00:19:03,810 --> 00:19:04,390 +التعامل مع بعض المصادر التعامل مع بعض المصادر + +236 +00:19:04,390 --> 00:19:07,870 +التعامل مع بعض المصادر التعامل مع بعض المصادر + +237 +00:19:07,870 --> 00:19:10,170 +التعامل مع بعض المصادر التعامل مع بعض المصادر + +238 +00:19:10,170 --> 00:19:15,450 +التعامل مع بعض المصادر التعامل مع بعض المصادر التع + +239 +00:19:17,050 --> 00:19:21,010 +أو هل نظرنا إلى أن ساعات الانتجار والمئة من + +240 +00:19:21,010 --> 00:19:25,590 +الانتجار هي أكتر تقريبًا من الساعات التجارية + +241 +00:19:25,590 --> 00:19:30,390 +التجارية؟ لأن كما نستطيع أن نرى هنا إذا أكتر + +242 +00:19:30,390 --> 00:19:34,670 +الساعات التجارية التجارية تجاريها فهذا لا يعني + +243 +00:19:34,670 --> 00:19:40,150 +بالضبط أن تجارة التجارة التجارية تجاريها بشكل نفسه + +244 +00:19:40,150 --> 00:19:44,270 +بالطبع فهو سيكون أكتر لأن كما نعرف جميعًا أن كما + +245 +00:19:44,270 --> 00:19:48,000 +تكتر الساعات التجارية التجارية تجاريهاالنسبة + +246 +00:19:48,000 --> 00:19:52,740 +للأشياء التي تنتجها ستزال تزال تزال تزال تزال تزال + +247 +00:19:52,740 --> 00:20:07,660 +تزال تزال تزال + +248 +00:20:11,930 --> 00:20:17,810 +Is it a strong relationship here? Is it a strong + +249 +00:20:17,810 --> 00:20:22,890 +economic plausibility? Or does it have a strong + +250 +00:20:22,890 --> 00:20:27,190 +economic plausibility? As we can see, we can + +251 +00:20:27,190 --> 00:20:31,690 +relate more to the setup hoursbecause of course + +252 +00:20:31,690 --> 00:20:35,390 +the course of setting up the machines would be + +253 +00:20:35,390 --> 00:20:40,550 +more related to the hours that is spent in the + +254 +00:20:40,550 --> 00:20:45,710 +setting upبالرغم من عملية عملية عملية عملية عملية + +255 +00:20:45,710 --> 00:20:45,950 +عملية عملية عملية عملية عملية عملية عملية عملية + +256 +00:20:45,950 --> 00:20:47,290 +عملية عملية عملية عملية عملية عملية عملية عملية + +257 +00:20:47,290 --> 00:20:48,230 +عملية عملية عملية عملية عملية عملية عملية عملية + +258 +00:20:48,230 --> 00:20:49,430 +عملية عملية عملية عملية عملية عملية عملية عملية + +259 +00:20:49,430 --> 00:20:49,610 +عملية عملية عملية عملية عملية عملية عملية عملية + +260 +00:20:49,610 --> 00:20:49,650 +عملية عملية عملية عملية عملية عملية عملية عملية + +261 +00:20:49,650 --> 00:20:49,690 +عملية عملية عملية عملية عملية عملية عملية عملية + +262 +00:20:49,690 --> 00:20:51,690 +عملية عملية عملية عملية عملية عملية عملية عملية + +263 +00:20:51,690 --> 00:21:02,010 +عملية عملية عملية عمل + +264 +00:21:02,040 --> 00:21:08,220 +السعر لإصلاح هذه الساعتين لأنه بالطبع كمية تجهيزات + +265 +00:21:08,220 --> 00:21:14,980 +تزداد هذا يعني أن السعر لإصلاح الساعتين سيزداد + +266 +00:21:14,980 --> 00:21:21,520 +أيضًا وهو دعنا نقول بشكل أقصر أو أقوى أو أقوى + +267 +00:21:21,520 --> 00:21:28,840 +علاقة من ساعات عمل مصنع مباشرة وهو اتجاه مفهوم أو + +268 +00:21:28,840 --> 00:21:30,340 +دعنا نقول مفهوم + +269 +00:21:35,310 --> 00:21:37,810 +او مفهوم مفهوم أو مستخدم مستخدم مستخدم مستخدم + +270 +00:21:37,810 --> 00:21:38,670 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +271 +00:21:38,670 --> 00:21:40,670 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +272 +00:21:40,670 --> 00:21:40,910 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +273 +00:21:40,910 --> 00:21:43,710 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +274 +00:21:43,710 --> 00:21:46,310 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +275 +00:21:46,310 --> 00:21:46,330 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +276 +00:21:46,330 --> 00:21:49,750 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +277 +00:21:49,750 --> 00:21:53,470 +مستخدم + +278 +00:21:53,470 --> 00:21:54,690 +م + +279 +00:21:57,080 --> 00:22:02,120 +the number of setups as the allocation base and + +280 +00:22:02,120 --> 00:22:08,600 +when we can use or when can we use the setup hours + +281 +00:22:08,600 --> 00:22:13,580 +as the allocation base what do you think is a + +282 +00:22:13,580 --> 00:22:16,560 +better allocation base and why? + +283 +00:22:25,260 --> 00:22:35,100 +excellent excellent excellent + +284 +00:22:35,100 --> 00:22:43,560 +excellent excellent therefore if in our setting up + +285 +00:22:43,560 --> 00:22:54,020 +of the machinesإذا هذا البرنامج كان يستخدم نفس + +286 +00:22:54,020 --> 00:22:57,680 +المصادر لجميع الهواتف فهذا يعني أننا نستطيع + +287 +00:22:57,680 --> 00:23:02,460 +استخدام عدد الأجهزة كمجموعة تدفع لماذا؟ لأن جميع + +288 +00:23:02,460 --> 00:23:06,960 +الأجهزة تستخدم نفس المصادر لجميع الهواتف لا يوجد + +289 +00:23:06,960 --> 00:23:10,820 +مشكلة في استخدام عدد الأجهزة لأن إذا استخدمنا 10 + +290 +00:23:10,820 --> 00:23:16,570 +أو 15 اجهزةeach setup within this number exactly + +291 +00:23:16,570 --> 00:23:22,670 +or let us say accurately uses the same number of + +292 +00:23:22,670 --> 00:23:29,450 +resources but what if on the other hand the setups + +293 +00:23:29,450 --> 00:23:33,910 +for the different products uses up different + +294 +00:23:33,910 --> 00:23:38,350 +resources يعني for instance we have the S3 + +295 +00:23:42,780 --> 00:23:48,340 +وCL5 إذا كنا نستخدم رقم الواضحيات كمجموعة من + +296 +00:23:48,340 --> 00:23:56,080 +الواضحيات يعني أننا نعتمد أن وضع القواعد المستخدم + +297 +00:23:56,080 --> 00:24:07,060 +لإصلاح S3 هو نفس الوضع ومع وضع القواعد المستخدم + +298 +00:24:07,060 --> 00:24:09,640 +لإصلاح CL5 + +299 +00:24:11,080 --> 00:24:16,100 +correct therefore this could be used if this is + +300 +00:24:16,100 --> 00:24:21,380 +the case but according to our example according to + +301 +00:24:21,380 --> 00:24:27,120 +our case they said that the cl5 has a more complex + +302 +00:24:27,120 --> 00:24:34,260 +design therefore it has a more complicated process + +303 +00:24:34,260 --> 00:24:41,620 +of manufacturethan the S3 that means setting up + +304 +00:24:41,620 --> 00:24:47,440 +the machines for the CL5 would be more complicated + +305 +00:24:47,440 --> 00:24:53,020 +than setting up the machines for the S3 which + +306 +00:24:53,020 --> 00:24:58,480 +means that the resources for setting up the + +307 +00:24:58,480 --> 00:25:04,680 +machines for the CL5التي تستخدمها هي أعلى من + +308 +00:25:04,680 --> 00:25:09,980 +المصادر التي تستخدمها لإصلاح المصادر لـ S3 لذلك + +309 +00:25:09,980 --> 00:25:19,120 +التجارب أو التقارير بين تجارب ال S3 أو بمقارنة + +310 +00:25:19,120 --> 00:25:26,720 +تجارب ال S3 و CL5 وجدنا أن المصادر التي تستخدمها + +311 +00:25:26,720 --> 00:25:32,390 +من بين هذين الانتجارات المختلفةليس نفسها، لهذا + +312 +00:25:32,390 --> 00:25:38,050 +السبب رئيسي او فريق الرئيس قال اننا لن نستخدم عدد + +313 +00:25:38,050 --> 00:25:43,890 +التجارب، نعم لديها مفارقة اقتصادية، ولكن بالطبع + +314 +00:25:43,890 --> 00:25:46,690 +كلاها لديها مفارقة اقتصادية، ولكن مصطلح هذه + +315 +00:25:46,690 --> 00:25:53,490 +التجارب لديها اكتشاف افضلهذه المصطلحة المستخدمة + +316 +00:25:53,490 --> 00:26:00,710 +لديها أهمية أكتر للمصطلح المستخدم، لذلك قالوا أننا + +317 +00:26:00,710 --> 00:26:07,150 +سنذهب و نستخدم و نختار ساعات التواصل كمصطلح + +318 +00:26:07,150 --> 00:26:07,970 +المستخدم + +319 +00:26:12,230 --> 00:26:19,350 +الوصول للاختيار بين مجموعات مختلفة تعمل على كل + +320 +00:26:19,350 --> 00:26:24,330 +مهارة وكل مهارة. لذلك كما يمكننا أن نرى ذهبنا من + +321 +00:26:24,330 --> 00:26:30,630 +خلال جميع ثلاث خطوات مختلفة لتحسين نظام الهواء. + +322 +00:26:31,370 --> 00:26:36,490 +وخلقنا أكتر من الهواء المباشرة. ورسمنا الهواء + +323 +00:26:36,490 --> 00:26:39,610 +المباشرة إلى الهواء المباشرة. وهو الخطوة الأولى. + +324 +00:26:41,690 --> 00:26:47,490 +قمنا بإصلاح أكتر و أكتر أو بأكتر عدد عدد عدد عدد + +325 +00:26:47,490 --> 00:26:48,010 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +326 +00:26:48,010 --> 00:26:49,090 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +327 +00:26:49,090 --> 00:26:49,390 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +328 +00:26:49,390 --> 00:26:49,930 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +329 +00:26:49,930 --> 00:26:53,310 +عدد عدد عدد عدد عدد عدد عدد عدد + +330 +00:26:53,310 --> 00:26:59,650 +عدد عدد عدد عدد عدد عدد عدد + +331 +00:27:01,900 --> 00:27:06,320 +كل واحد من هذه العاملات أو كل واحد من هذه العاملات + +332 +00:27:06,320 --> 00:27:11,880 +تم إختيارها أو استخدامها أو استخدامها أو استخدامها + +333 +00:27:11,880 --> 00:27:12,600 +استخدامها أو استخدامها أو استخدامها أو استخدامها + +334 +00:27:12,600 --> 00:27:13,100 +أو استخدامها أو استخدامها أو استخدامها أو + +335 +00:27:13,100 --> 00:27:14,380 +استخدامها أو استخدامها أو استخدامها أو استخدامها + +336 +00:27:14,380 --> 00:27:14,480 +أو استخدامها أو استخدامها أو استخدامها أو + +337 +00:27:14,480 --> 00:27:15,480 +استخدامها أو استخدامها أو استخدامها أو استخدامها + +338 +00:27:15,480 --> 00:27:18,540 +أو استخدامها أو استخدامها أو استخدامها أو + +339 +00:27:18,540 --> 00:27:22,180 +استخدامها أو استخدامها أو استخدامها أو استخدامها + +340 +00:27:22,180 --> 00:27:25,380 +أو استخدامها أو استخدامها أوهذا يعني أننا حصلنا + +341 +00:27:25,380 --> 00:27:30,180 +لخطوة رقم ثلاثة باختيار رسوم مرتبطة بشكل مرتبط + +342 +00:27:30,180 --> 00:27:33,680 +بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل + +343 +00:27:33,680 --> 00:27:36,360 +مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط + +344 +00:27:36,360 --> 00:27:39,180 +بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل + +345 +00:27:39,180 --> 00:27:39,200 +مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط + +346 +00:27:39,200 --> 00:27:40,420 +بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل + +347 +00:27:40,420 --> 00:27:48,420 +مرتبط بشكل مرتبط بشكل مرتبط بشكل + +348 +00:27:48,420 --> 00:27:48,580 +مرتبط ب + +349 +00:27:52,490 --> 00:27:59,130 +لإيقاف مجموعات الهواتف بالطبع + +350 +00:27:59,130 --> 00:28:07,730 +لإيقاف مجموعات الهواتف بالطبع + +351 +00:28:07,730 --> 00:28:10,130 +لإيقاف مجموعات الهواتف بالطبع لإيقاف مجموعات + +352 +00:28:10,130 --> 00:28:10,690 +الهواتف بالطبع لإيقاف مجموعات الهواتف بالطبع + +353 +00:28:10,690 --> 00:28:15,400 +لإيقاف مجموعات الهواتفماذا هو الهدف الرئيسي لجمهور + +354 +00:28:15,400 --> 00:28:19,580 +اي نظام الهدف الهدف الرئيسي + +355 +00:28:19,580 --> 00:28:27,480 +لجمهور + +356 +00:28:27,480 --> 00:28:35,720 +اي نظام الهدف الهدف الهدف الرئيسي لجمهور اي نظام + +357 +00:28:38,350 --> 00:28:46,390 +لن نتوقف بعد تحليل المهارات المختلفة. لن نتوقف بعد + +358 +00:28:46,390 --> 00:28:50,190 +التعديل من الـ indirect إلى direct course. لن + +359 +00:28:50,190 --> 00:28:56,010 +نتوقف بعد إختيار مصادر التعامل مع مجموعات المدينة + +360 +00:28:56,010 --> 00:29:01,300 +المختلفة. بالطبع، هذه الأبعاد مهمة جدًاولكن هذا هو + +361 +00:29:01,300 --> 00:29:06,360 +فقط البداية لأي نظام coasting هذا هو تصميم نظام + +362 +00:29:06,360 --> 00:29:11,580 +coasting دعونا نرى كيف نستخدم نظام coasting هذا + +363 +00:29:11,580 --> 00:29:16,740 +لكي نستخدم نظام coasting لكي نستخدم نظام coasting + +364 +00:29:16,740 --> 00:29:26,340 +لكي نستخدم نظام coasting لكي نستخدم نظام coasting + +365 +00:29:26,340 --> 00:29:33,780 +لكي نستخدمهل يمكننا أن نقول إننا فتحتها لأنه ليس + +366 +00:29:33,780 --> 00:29:41,240 +هناك علاقة محددة بين موضوع الموضوع والساعة + +367 +00:29:41,240 --> 00:29:44,760 +التجاربية لأنها تتزامن في نفس الوقت بسبب تجارب + +368 +00:29:44,760 --> 00:29:45,900 +التصميم + +369 +00:29:48,140 --> 00:29:51,640 +هناك علاقة، لا نستطيع أن نقول إنه لا يوجد علاقة، + +370 +00:29:51,640 --> 00:29:57,720 +هناك علاقة بين ساعات عمل مصنع البرنامج وسعوة إصلاح + +371 +00:29:57,720 --> 00:30:01,620 +المشركات، هناك علاقة وكما قلنا أنه كما تزال ساعات + +372 +00:30:01,620 --> 00:30:07,940 +عمل مصنع البرنامج تزال تزال تزال تزال تزال تزال + +373 +00:30:07,940 --> 00:30:12,240 +تزال تزال تزال تزال تزال تزال تزال تزال تزال تزال + +374 +00:30:12,240 --> 00:30:13,040 +تزال تزال تزال تزال تزال تزال تزال تزال تزال تزال + +375 +00:30:13,040 --> 00:30:16,040 +تزال تزال تزال تزال تزال تزال تزال تزال تزال تزال + +376 +00:30:16,040 --> 00:30:19,730 +تزال تزال تزال تزال تزال تزال تزال تزال تbut this + +377 +00:30:19,730 --> 00:30:22,850 +relationship is weak we have stronger + +378 +00:30:22,850 --> 00:30:26,190 +relationships therefore we go with the stronger + +379 +00:30:26,190 --> 00:30:30,210 +relationships than with the weaker relationships + +380 +00:30:30,210 --> 00:30:35,770 +any questions? now let us take also the example + +381 +00:30:35,770 --> 00:30:40,210 +only we are not going to talk about all activities + +382 +00:30:40,210 --> 00:30:44,290 +we are only going to concentrate on this activity + +383 +00:30:44,290 --> 00:30:47,330 +which is the setting up of the molding machines + +384 +00:30:50,140 --> 00:30:56,600 +كما يمكننا أن نرى هنا أولاً + +385 +00:30:56,600 --> 00:31:07,220 +كما قلنا بعد تصميم أو تصميم مهارات مختلفة أو + +386 +00:31:07,220 --> 00:31:08,540 +مهارات مختلفة أو مهارات مختلفة أو مهارات مختلفة أو + +387 +00:31:08,540 --> 00:31:08,640 +مهارات مختلفة أو مهارات مختلفة أو مهارات مختلفة أو + +388 +00:31:08,640 --> 00:31:09,700 +مهارات مختلفة أو مهارات مختلفة أو مهارات مختلفة أو + +389 +00:31:09,700 --> 00:31:10,700 +مهارات مختلفة أو مهارات مختلفة أو مهارات مختلفة أو + +390 +00:31:10,700 --> 00:31:11,620 +مهارات مختلفة أو مهارات مختلفة أو مهارات مختلفة أو + +391 +00:31:11,620 --> 00:31:19,550 +مهارات مختلفة أو مهارات مختلفة أو مهارات مختنحتاج + +392 +00:31:19,550 --> 00:31:22,830 +لنقوم بتخطيط عدد المستخدمات التي تم تخطيطها و + +393 +00:31:22,830 --> 00:31:26,250 +باستخدام عدد المستخدمات التي تم تخطيطها نستخدمها + +394 +00:31:26,250 --> 00:31:29,510 +نستخدمها نستخدمها نستخدمها نستخدمها نستخدمها + +395 +00:31:29,510 --> 00:31:29,630 +نستخدمها نستخدمها نستخدمها نستخدمها نستخدمها + +396 +00:31:29,630 --> 00:31:30,370 +نستخدمها نستخدمها نستخدمها نستخدمها نستخدمها + +397 +00:31:30,370 --> 00:31:31,030 +نستخدمها نستخدمها نستخدمها نستخدمها نستخدمها + +398 +00:31:31,030 --> 00:31:31,230 +نستخدمها نستخدمها نستخدمها نستخدمها نستخدمها + +399 +00:31:31,230 --> 00:31:37,490 +نستخدمها نستخدمها نستخدمها نستخدمها نستخدمها + +400 +00:31:37,490 --> 00:31:43,570 +نستخدمها نستخدمها نستخدمها نستخ + +401 +00:31:47,950 --> 00:31:52,070 +الصناعيات الصناعية بالطبع + +402 +00:31:52,070 --> 00:31:55,950 +كما قلنا قبل قليل بأن تجهيز الصناعيات الصناعية + +403 +00:31:55,950 --> 00:32:04,650 +سيكون مجموعت باستخدام ساعات تجهيز هذه الصناعيات لن + +404 +00:32:04,650 --> 00:32:10,250 +نستخدم رقم التجهيز كما قلنا سنستخدم ساعات التجهيز + +405 +00:32:10,250 --> 00:32:12,870 +بالطبع أولا كل ما نحتاجه في حالة + +406 +00:32:16,030 --> 00:32:20,410 +عن طريق تخطيط عدسة التدفع، نحتاج إلى أشياء أخرى، + +407 +00:32:20,410 --> 00:32:21,510 +نحتاج إلى مجموعة عملية عملية عملية عملية عملية + +408 +00:32:21,510 --> 00:32:22,570 +عملية عملية عملية عملية عملية عملية عملية عملية + +409 +00:32:22,570 --> 00:32:22,590 +عملية عملية عملية عملية عملية عملية عملية عملية + +410 +00:32:22,590 --> 00:32:26,110 +عملية عملية عملية عملية عملية عملية عملية عملية + +411 +00:32:26,110 --> 00:32:26,130 +عملية عملية عملية عملية عملية عملية عملية عملية + +412 +00:32:26,130 --> 00:32:34,210 +عملية عملية عملية عملية عملية عملية عملية عملية + +413 +00:32:34,210 --> 00:32:40,890 +ع + +414 +00:32:45,550 --> 00:32:55,530 +or three hundred thousand dollars the + +415 +00:32:55,530 --> 00:32:59,070 +cost according to our case according to our + +416 +00:32:59,070 --> 00:33:02,210 +example is three hundred thousand dollars + +417 +00:33:02,210 --> 00:33:05,810 +therefore we determined the activity cost pool of + +418 +00:33:05,810 --> 00:33:11,440 +course the three hundred thousand dollarsهي جزء من + +419 +00:33:11,440 --> 00:33:16,780 +جميع الـ indirect costs التي قمنا بتجاربها من قبل + +420 +00:33:16,780 --> 00:33:22,360 +باستخدام ساعات عمل مصنع Direct Therefore، هذا فقط + +421 +00:33:22,360 --> 00:33:27,620 +مجزء من جميع الـ indirect costs. بالطبع، علينا + +422 +00:33:27,620 --> 00:33:31,020 +الآن بعد تقرير مجموعة الـ Activity Costs + +423 +00:33:34,210 --> 00:33:39,230 +تتأكد من عدد المجموعات من مجموعة الـ Allocation + +424 +00:33:39,230 --> 00:33:41,850 +Base التي في هذه الحالة عدد عدد عدد عدد عدد عدد + +425 +00:33:41,850 --> 00:33:42,450 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +426 +00:33:42,450 --> 00:33:43,290 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +427 +00:33:43,290 --> 00:33:51,750 +عدد عدد عدد عدد عدد عدد + +428 +00:33:51,970 --> 00:33:54,530 +على عدد المجموعات من مجموعات الـ Allocation Base + +429 +00:33:54,530 --> 00:33:59,890 +هم أعطانينا المعلومات عن الـ Simple Lens S3 و الـ + +430 +00:33:59,890 --> 00:34:05,630 +Complex CL5 Lens بالطبع بدأوا بمجموعات الـ Lenses + +431 +00:34:05,630 --> 00:34:09,670 +التي تم تصميمها وهو مقارنة، مقارنة، مقارنة، + +432 +00:34:09,670 --> 00:34:11,310 +مقارنة، مقارنة، مقارنة، مقارنة، مقارنة، مقارنة، + +433 +00:34:11,310 --> 00:34:12,070 +مقارنة، مقارنة، مقارنة، مقارنة، مقارنة، مقارنة، + +434 +00:34:12,070 --> 00:34:13,510 +مقارنة، مقارنة، مقارنة، مقارنة، مقارنة، مقارنة، + +435 +00:34:13,510 --> 00:34:17,580 +مقارنة، مقارنة، مقارنة، مقارنةسنقوم بإنتاج 60 ألف + +436 +00:34:17,580 --> 00:34:21,440 +أجهزة من الـ S3 Whether we are using the simple + +437 +00:34:21,440 --> 00:34:27,700 +costing system or the ABC هذا لن يؤثر على عدد + +438 +00:34:27,700 --> 00:34:30,620 +المجلدين التي سنقوم بإنتاجها And the complex lens + +439 +00:34:30,620 --> 00:34:38,980 +سنقوم بإنتاج 15 ألف أجهزة من الـ CL5 Of course + +440 +00:34:38,980 --> 00:34:45,260 +they said thatEach batch would have the amount of + +441 +00:34:45,260 --> 00:34:48,220 +240 units + +442 +00:34:49,600 --> 00:34:53,140 +of course as you can know that the manufacturing + +443 +00:34:53,140 --> 00:34:57,700 +process goes through according to batches that + +444 +00:34:57,700 --> 00:35:02,420 +means that after a certain number of units we need + +445 +00:35:02,420 --> 00:35:06,080 +to clean for instance the machines, we need to + +446 +00:35:06,080 --> 00:35:09,000 +tweak the machines, we need to set up the + +447 +00:35:09,000 --> 00:35:12,680 +machines, this is the definition of setting up the + +448 +00:35:12,680 --> 00:35:18,180 +machinesCorrect? Therefore as the information here + +449 +00:35:18,180 --> 00:35:24,300 +tells us that each batch of the sample lens would + +450 +00:35:24,300 --> 00:35:30,270 +produce two hundred and forty unitsأما بالنسبة + +451 +00:35:30,270 --> 00:35:37,690 +للصورة المعضلة، نقدم فقط خمسة صور أو خمس عدد من + +452 +00:35:37,690 --> 00:35:42,790 +المجموعات على مجموعة واحدة فقط، هذا يعني أن كل + +453 +00:35:45,660 --> 00:35:48,680 +نحن بحاجة لإيقاف عملية عملية عملية عملية عملية + +454 +00:35:48,680 --> 00:35:50,820 +عملية عملية عملية عملية عملية عملية عملية عملية + +455 +00:35:50,820 --> 00:35:53,580 +عملية عملية عملية عملية عملية عملية عملية عملية + +456 +00:35:53,580 --> 00:35:53,680 +عملية عملية عملية عملية عملية عملية عملية عملية + +457 +00:35:53,680 --> 00:35:59,460 +عملية عملية عملية عملية عملية عملية عملية عملية + +458 +00:35:59,460 --> 00:36:03,120 +عملية عملية عملية عملية عملية عملية عملية عملية + +459 +00:36:03,120 --> 00:36:03,960 +عملية عملية عملية عملية عملية عملية عملية عملية + +460 +00:36:03,960 --> 00:36:07,240 +عملية عملية عملية عملية عملية عملية عملية عملية + +461 +00:36:07,240 --> 00:36:10,840 +عملية عمل + +462 +00:36:21,950 --> 00:36:35,570 +إذا كنا نعرف أنه + +463 +00:36:35,570 --> 00:36:43,710 +يجب علينا إصلاح 60 ألف أشخاصوكل مجلد سيكون لديه او + +464 +00:36:43,710 --> 00:36:49,650 +سيصنع 240 مجلد هل نستخدم الاسم الموجود في الاسم + +465 +00:36:49,650 --> 00:36:50,110 +الموجود في الاسم الموجود في الاسم الموجود في الاسم + +466 +00:36:50,110 --> 00:36:50,850 +الموجود في الاسم الموجود في الاسم الموجود في الاسم + +467 +00:36:50,850 --> 00:36:51,410 +الموجود في الاسم الموجود في الاسم الموجود في الاسم + +468 +00:36:51,410 --> 00:36:54,250 +الموجود في الاسم الموجود في الاسم الموجود في الاسم + +469 +00:36:54,250 --> 00:36:54,450 +الموجود في الاسم الموجود في الاسم الموجود في الاسم + +470 +00:36:54,450 --> 00:36:55,170 +الموجود في الاسم الموجود في الاسم الموجود في الاسم + +471 +00:36:55,170 --> 00:37:00,090 +الموجود في الاسم الموجود في الاسم الموجود في الاسم + +472 +00:37:00,090 --> 00:37:05,190 +الموجود في الاسم الموجود + +473 +00:37:05,190 --> 00:37:11,820 +في الاسم الموجبالتالي، أيضًا للمصطلح الـ CL5 Lens + +474 +00:37:11,820 --> 00:37:21,500 +نقل الـ 15 ألف أجهزة إلى 50 أجهزة، وهذا يعني أننا + +475 +00:37:21,500 --> 00:37:26,280 +نحتاج 300 مجلد + +476 +00:37:26,280 --> 00:37:35,000 +لإنتاج 15 ألف أجهزة بقيمة كامة من الأجهزة. هل لديك + +477 +00:37:35,000 --> 00:37:40,990 +أسئلة؟بالطبع، هل حصلنا على عدد المجلدين من مبادرة + +478 +00:37:40,990 --> 00:37:49,130 +الوضع؟ ما زلنا لم نقرر عدد او عدد المجلدين من + +479 +00:37:49,130 --> 00:37:55,070 +مبادرة الوضع ما زلنا لم نقرر عدد عدد عدد ساعات + +480 +00:37:55,070 --> 00:38:04,690 +الوضع ما زلنا لم نذهب هناك بعد ذلكبالنسبة للمر 4، + +481 +00:38:04,690 --> 00:38:12,510 +أعطونا الوقت للإصلاح في كل مجلة، وكما نرى هنا، + +482 +00:38:12,510 --> 00:38:18,790 +المصادر المستخدمة للأشياء المختلفة ليسوا نفسها، + +483 +00:38:18,790 --> 00:38:24,000 +هذا نفس النقطة التي لديناdiscussed earlier if for + +484 +00:38:24,000 --> 00:38:28,580 +instance we have here two hours as the setup hours + +485 +00:38:28,580 --> 00:38:33,480 +and here also we have two hours therefore I can + +486 +00:38:33,480 --> 00:38:37,780 +choose as the allocation base the number of setups + +487 +00:38:38,960 --> 00:38:45,740 +ولكن لأن هنا لدينا أكتر تقلق، هذا يعني أننا نحتاج + +488 +00:38:45,740 --> 00:38:50,880 +أكتر وقت لنقوم بإصلاح الهواتف من جهاز S3 Lens، + +489 +00:38:50,880 --> 00:38:55,080 +لذلك لا يمكننا أن نستخدم رقم التجارب كأساس التجارب + +490 +00:38:55,080 --> 00:39:00,280 +لأن ساعات التجارب ستكون أساسات تجارب أكتر صحيحة. + +491 +00:39:00,300 --> 00:39:07,290 +هل لديك أسئلة؟بالطبع إذا كنا نعرف أننا نحتاج 250 + +492 +00:39:07,290 --> 00:39:13,190 +مجلة وكل مجلة ستحتاج 2 ساعة، هذا يعني أنه للـ S3 + +493 +00:39:13,190 --> 00:39:21,890 +Lens لكي نصنع الـ 60,000، نحتاج كم؟ 500 ساعة، هذا + +494 +00:39:21,890 --> 00:39:32,150 +يعنيأننا نحتاج 500 ساعة لإصلاح جهازنا لإصلاح + +495 +00:39:32,150 --> 00:39:35,170 +جهازنا لإصلاح جهازنا لإصلاح جهازنا لإصلاح جهازنا + +496 +00:39:35,170 --> 00:39:35,330 +جهازنا لإصلاح جهازنا لإصلاح جهازنا لإصلاح جهازنا + +497 +00:39:35,330 --> 00:39:36,570 +لإصلاح جهازنا لإصلاح جهازنا لإصلاح جهازنا لإصلاح + +498 +00:39:36,570 --> 00:39:37,570 +جهازنا لإصلاح جهازنا لإصلاح جهازنا لإصلاح جهازنا + +499 +00:39:37,570 --> 00:39:41,530 +لإصلاح جهازنا لإصلاح جهازنا لإصلاح جهازنا لإصلاح + +500 +00:39:41,530 --> 00:39:47,290 +جهازنا لإصلاح + +501 +00:39:47,290 --> 00:39:51,970 +جه + +502 +00:39:52,030 --> 00:39:58,490 +عن طريق الوصول لـ 1500 ساعة لنشطة الـ CL5 لنزلنا + +503 +00:39:58,490 --> 00:40:09,690 +نحتاج 1500 ساعات لنشطة الـ CL5 لنزلنا نحتاج 1500 + +504 +00:40:09,690 --> 00:40:10,930 +ساعات لنشطة الـ CL5 لنزلنا نحتاج 1500 ساعات لنشطة + +505 +00:40:10,930 --> 00:40:13,190 +الـ CL5 لنزلنا نحتاج 1500 ساعات لنشطة الـ CL5 + +506 +00:40:13,190 --> 00:40:14,490 +لنزلنا نحتاج 1500 ساعات لنشطة الـ CL5 لنزلنا نحتاج + +507 +00:40:14,490 --> 00:40:14,930 +1500 ساعات لنشطة الـ CL5 لنزلنا نحتاج 1500 ساعات + +508 +00:40:14,930 --> 00:40:15,370 +لنشطة الـ CL5 لنزلنا نحتاج 1500 ساعات لنشطة الـ + +509 +00:40:15,370 --> 00:40:17,470 +CL5 لنزلنا نحتاج 1500 ساعات لنشطة الـ CL5 لنزلنا + +510 +00:40:17,470 --> 00:40:24,080 +نحتاج 1500 ساعولذلك، قررنا عدد المجموعات من مجموعة + +511 +00:40:24,080 --> 00:40:27,680 +الـ Allocation Base، وهو في هذه الحالة عدد عدد عدد + +512 +00:40:27,680 --> 00:40:28,060 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +513 +00:40:28,060 --> 00:40:29,460 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +514 +00:40:29,460 --> 00:40:29,560 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +515 +00:40:29,560 --> 00:40:31,060 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +516 +00:40:31,060 --> 00:40:33,580 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +517 +00:40:36,010 --> 00:40:43,550 +ماذا هي المرحلة التالية؟ يجب أن نجمع 300 ألف دولار + +518 +00:40:43,550 --> 00:40:47,550 +إلى البرنامج + +519 +00:40:47,550 --> 00:40:54,610 +المختلفة CL5 و Sample Lens وهي المرحلة + +520 +00:40:54,610 --> 00:40:55,470 +المتواجدة هنا + +521 +00:41:02,400 --> 00:41:04,820 +بعد اتجارة عدد المجلدين من عدد عدد عدد عدد عدد عدد + +522 +00:41:04,820 --> 00:41:05,380 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +523 +00:41:05,380 --> 00:41:07,140 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +524 +00:41:07,140 --> 00:41:07,300 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +525 +00:41:07,300 --> 00:41:08,560 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +526 +00:41:08,560 --> 00:41:15,880 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +527 +00:41:15,880 --> 00:41:28,400 +عدد عدد عدد + +528 +00:41:28,400 --> 00:41:28,740 +ع + +529 +00:41:36,870 --> 00:41:42,430 +كم؟ 2000 ويعني + +530 +00:41:42,430 --> 00:41:51,030 +150 دولار هذه هي عدالة الاستخدام كما نستطيع أن نرى + +531 +00:41:51,030 --> 00:41:59,240 +هنا، انها مواجهة من هذه الاثنين الرقمينبالتالي + +532 +00:41:59,240 --> 00:42:10,960 +نحتاج الى 300000 لـ S3 وCL5 S3 تستخدم حتى كم ساعات + +533 +00:42:10,960 --> 00:42:21,420 +في ساعات التجارب فقط 500 وكل ساعة تستخدم 150$ من + +534 +00:42:21,420 --> 00:42:22,540 +300000 + +535 +00:42:28,610 --> 00:42:28,710 +العربية + +536 +00:42:35,080 --> 00:42:38,140 +بالتالي إذا كنا نحتاج أن ندفع الآن و نحن نحتاج أن + +537 +00:42:38,140 --> 00:42:47,980 +نتأكد من كم قيمة سيتم تدفعها لـ S3 سندفع 150$ في + +538 +00:42:47,980 --> 00:42:52,600 +ساعة تدفع تدفع + +539 +00:42:52,600 --> 00:42:56,540 +تدفع تدفع تدفع تدفع تدفع تدفع تدفع تدفع تدفع تدفع + +540 +00:42:56,540 --> 00:42:57,900 +تدفع تدفع تدفع تدفع تدفع تدفع تدفع تدفع تدفع تدفع + +541 +00:43:03,190 --> 00:43:10,070 +وإذا كان لـ CL5 ، فسنستخدم نفس الـ 150 دولار كل + +542 +00:43:10,070 --> 00:43:18,010 +ساعة مرتبطة بالعدد كام من الساعات المحتاجة لإنشاء + +543 +00:43:18,010 --> 00:43:26,860 +15000 جزء من CL5. لذلك كما نستطيع رؤيه هناthat the + +544 +00:43:26,860 --> 00:43:31,900 +allocated costs for the simple lens is seventy + +545 +00:43:31,900 --> 00:43:35,420 +five thousand dollars while as for the complex + +546 +00:43:35,420 --> 00:43:38,040 +lens it is two hundred and twenty five thousand + +547 +00:43:38,040 --> 00:43:43,910 +dollarsدعنا نقارن هذه المعلومات مع المعلومات + +548 +00:43:43,910 --> 00:43:49,190 +باعتبار برنامج Simple Costing نعم بالطبع قالنا في + +549 +00:43:49,190 --> 00:43:55,190 +برنامج Simple Costing أن 60$ هي عملية تجارب جميع + +550 +00:43:55,190 --> 00:44:01,390 +مدارس الاندارك ولكن هنا فقط أخذوا جزء من 300,000$ + +551 +00:44:01,390 --> 00:44:07,350 +لذلك باعتبار برنامج Simple Costing المعاملات + +552 +00:44:07,350 --> 00:44:08,570 +مختلفة + +553 +00:44:11,530 --> 00:44:15,450 +هو في الواقع نفس الشيء، هنا لدينا 75000 لعينة + +554 +00:44:15,450 --> 00:44:20,790 +بسيطة وهنا لدينا تقريبا 75000 لعينة كمplex لعينة، + +555 +00:44:20,790 --> 00:44:29,150 +لذلك كما نستطيع أن نرى بسبب أن لعينة بسيطة استخدمت + +556 +00:44:29,150 --> 00:44:36,290 +أكتر ساعة عمل مصممة مباشرة، كانت مجموعة مع أكتر + +557 +00:44:36,290 --> 00:44:38,030 +مجموعة مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع + +558 +00:44:38,030 --> 00:44:40,890 +مجتمع مجتمع مجتمع مجwhich is not an accurate thing + +559 +00:44:40,890 --> 00:44:46,350 +as we saw or as we determined according to the + +560 +00:44:46,350 --> 00:44:51,210 +number of setup hours here according to the number + +561 +00:44:51,210 --> 00:44:54,970 +of setup hours it is quite the opposite because + +562 +00:44:54,970 --> 00:44:57,610 +according to the direct manufacturing labor hours + +563 +00:44:57,610 --> 00:45:03,150 +the simple lens used up thirty thousand labor + +564 +00:45:03,150 --> 00:45:03,690 +hours + +565 +00:45:06,550 --> 00:45:11,850 +و الـ Complex Length كانت تستخدم 9750 ساعة عملية، + +566 +00:45:11,850 --> 00:45:17,870 +نعم 9750 ساعات عملية، لذلك إذا كنت أستخدم الساعات + +567 +00:45:17,870 --> 00:45:22,530 +العملية، فسأعطي المزيد من الـ costs إلى الـ Simple + +568 +00:45:22,530 --> 00:45:26,510 +Lengths من الـ Complex Lengths، وهو بالضبط ما حدث + +569 +00:45:26,510 --> 00:45:29,350 +في سيستخدام الـ Simple Costing، كما يمكننا أن نرى + +570 +00:45:29,350 --> 00:45:37,420 +هناولكن بعد إعادة إعادة إعادة إعادة تجاربنا وإعادة + +571 +00:45:37,420 --> 00:45:40,180 +إعادة تجاربنا باستخدام الـ ABC وباستخدام التجارب + +572 +00:45:40,180 --> 00:45:49,820 +المشغولة نجد أن الـ S3 تستخدم أقل مصادر من الـ CL5 + +573 +00:45:49,820 --> 00:45:50,600 +في تجارب التجارب + +574 +00:45:54,560 --> 00:46:00,260 +بالتالي، الفرق كان في استخدام هذه الطريقة العامة + +575 +00:46:00,260 --> 00:46:07,060 +العامة لتعامل جميع الأسعار على نفس مبادرة التعامل + +576 +00:46:07,060 --> 00:46:15,410 +مع الأسعار، بالطبع شيء يجب أن تعتبره دائما أنمهما + +577 +00:46:15,410 --> 00:46:21,230 +كانت طريقة التي نستخدمها ومهما كانت نسخة التي + +578 +00:46:21,230 --> 00:46:28,810 +نستخدمها ، لن تؤثر بطريقة اخرى على نسختنا كما + +579 +00:46:28,810 --> 00:46:32,630 +نستطيع أن نرى هنا ، نسخة الوضع لإصلاح المواد + +580 +00:46:32,630 --> 00:46:40,760 +300000 و 300000 هنا أيضًالذلك إستخدام طرح مختلفة + +581 +00:46:40,760 --> 00:46:44,160 +للتعامل مع مجموعات مختلفة أو مجموعات مجموعات + +582 +00:46:44,160 --> 00:46:45,160 +مجموعات مختلفة أو مجموعات مختلفة أو مجموعات مختلفة + +583 +00:46:45,160 --> 00:46:47,580 +أو مجموعات مختلفة أو مجموعات مختلفة أو مجموعات + +584 +00:46:47,580 --> 00:46:48,840 +مختلفة أو مجموعات مختلفة أو مجموعات مختلفة أو + +585 +00:46:48,840 --> 00:46:50,180 +أو مجموعات مختلفة أو مجموعات مختلفة أو مجموعات + +586 +00:46:50,180 --> 00:46:52,060 +مختلفة أو مجموعات مختلفة أو مجموعات مختلفة أو + +587 +00:46:52,060 --> 00:46:57,580 +مجموعات مختلفة أو مجموعات + +588 +00:46:57,580 --> 00:47:03,120 +مختلفة أو + +589 +00:47:03,120 --> 00:47:10,560 +مجمof course as we can see here we do not have + +590 +00:47:10,560 --> 00:47:16,480 +enough time to present the + +591 +00:47:16,480 --> 00:47:19,740 +next point so inshallah we are going to continue + +592 +00:47:19,740 --> 00:47:25,420 +in the next lecture thank you for listening and + +593 +00:47:25,420 --> 00:47:27,220 +I'll see you in the next lecture + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/X73h36RSv_w_raw.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/X73h36RSv_w_raw.srt new file mode 100644 index 0000000000000000000000000000000000000000..f322e0e78238f2138c1ac62b6ec256553ef5db97 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/X73h36RSv_w_raw.srt @@ -0,0 +1,2476 @@ +1 +00:00:21,410 --> 00:00:24,810 +We started in the previous lecture our discussion + +2 +00:00:24,810 --> 00:00:28,410 +in the activity based coasting and we said that + +3 +00:00:28,410 --> 00:00:32,770 +the activity based coasting is a method or a + +4 +00:00:32,770 --> 00:00:36,690 +coasting system that could be used in order to + +5 +00:00:36,690 --> 00:00:43,570 +refine any coasting systemماذا أعنيه بـ Activity + +6 +00:00:43,570 --> 00:00:45,830 +-Based Coasting؟ بالطبع قلنا بأن الـ Activity + +7 +00:00:45,830 --> 00:00:49,950 +-Based Coasting يبدأ أولًا من كل شيء بحيث أنه + +8 +00:00:49,950 --> 00:00:56,170 +يتعامل مع الانتجارات والعمل في المؤسسة في مجموعات + +9 +00:00:56,170 --> 00:01:01,450 +مختلفة، وهو الخطوة الأولى. + +10 +00:01:07,090 --> 00:01:14,250 +ثمWe need to analyze or determine according to + +11 +00:01:14,250 --> 00:01:17,990 +these activities the different cost allocation + +12 +00:01:17,990 --> 00:01:18,750 +bases + +13 +00:01:25,910 --> 00:01:28,950 +Of course as we said before or in the previous + +14 +00:01:28,950 --> 00:01:34,330 +lecture that these two steps could be done within + +15 +00:01:34,330 --> 00:01:38,210 +the same time simultaneously Therefore we are + +16 +00:01:38,210 --> 00:01:42,210 +going or for instance if .. if we had an analysis + +17 +00:01:42,210 --> 00:01:45,630 +of a costing system or a business process or a + +18 +00:01:45,630 --> 00:01:48,850 +manufacturing process with thousands of activities + +19 +00:01:49,410 --> 00:01:53,590 +ولكن في النهاية، يجب أن نجمع كل هذه العملية، + +20 +00:01:53,590 --> 00:01:57,730 +بالطبع، أولاً، باعتبار مجموعات مجموعات مجموعات + +21 +00:01:57,730 --> 00:02:01,610 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +22 +00:02:01,610 --> 00:02:01,670 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +23 +00:02:01,670 --> 00:02:01,670 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +24 +00:02:01,670 --> 00:02:02,090 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +25 +00:02:02,090 --> 00:02:02,590 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +26 +00:02:02,590 --> 00:02:10,650 +مجموعات مجموعات مجموعات مجموعات + +27 +00:02:10,650 --> 00:02:16,530 +مجم + +28 +00:02:17,820 --> 00:02:21,600 +هذه المقارنة أو هذه المقارنة العالية لإدارة هذا + +29 +00:02:21,600 --> 00:02:26,780 +الوظيفة سيجعلها أقل مفيدا من الوظيفة، لذلك اتفاقنا + +30 +00:02:26,780 --> 00:02:31,020 +في اتفاقنا اتفاقنا اتفاقنا اتفاقنا اتفاقنا اتفاقنا + +31 +00:02:31,020 --> 00:02:31,060 +اتفاقنا اتفاقنا اتفاقنا اتفاقنا اتفاقنا اتفاقنا + +32 +00:02:31,060 --> 00:02:31,680 +اتفاقنا اتفاقنا اتفاقنا اتفاقنا اتفاقنا اتفاقنا + +33 +00:02:31,680 --> 00:02:33,640 +اتفاقنا اتفاقنا اتفاقنا اتفاقنا اتفاقنا اتفاقنا + +34 +00:02:33,640 --> 00:02:42,220 +اتفاقنا اتفاقنا اتفاقنا اتفاق + +35 +00:02:42,250 --> 00:02:49,490 +تختار المهاجمات بواسطة تجارب تجارب تجارب تجارب + +36 +00:02:49,490 --> 00:02:51,130 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +37 +00:02:51,130 --> 00:02:51,130 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +38 +00:02:51,130 --> 00:02:51,830 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +39 +00:02:51,830 --> 00:02:51,830 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +40 +00:02:51,830 --> 00:02:51,930 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +41 +00:02:51,930 --> 00:02:53,710 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +42 +00:02:53,710 --> 00:03:06,970 +تجار + +43 +00:03:09,290 --> 00:03:13,330 +of course after determining the cost allocation + +44 +00:03:13,330 --> 00:03:16,930 +basis for the different activities and determining + +45 +00:03:16,930 --> 00:03:21,010 +the cost of these activities we could calculate + +46 +00:03:21,010 --> 00:03:23,010 +the budgeted allocation + +47 +00:03:31,410 --> 00:03:32,630 +بالطبع، سيكون رقم المدفع المدفع المدفع المدفع + +48 +00:03:32,630 --> 00:03:35,070 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +49 +00:03:35,070 --> 00:03:35,130 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +50 +00:03:35,130 --> 00:03:41,370 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +51 +00:03:41,370 --> 00:03:42,170 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +52 +00:03:42,170 --> 00:03:43,870 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +53 +00:03:43,870 --> 00:03:45,770 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +54 +00:03:45,770 --> 00:03:53,070 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +55 +00:03:59,830 --> 00:04:06,030 +for the same activity after calculating the budget + +56 +00:04:06,030 --> 00:04:09,630 +allocation rate what is or what would be the next + +57 +00:04:09,630 --> 00:04:16,390 +step what + +58 +00:04:16,390 --> 00:04:19,750 +do you mean by indirect cost this is a vague word + +59 +00:04:19,750 --> 00:04:24,830 +this is a vague answer be more specific after + +60 +00:04:24,830 --> 00:04:29,990 +knowing the budget allocation rateExcellent, we + +61 +00:04:29,990 --> 00:04:36,830 +would allocate the costs of these activities onto + +62 +00:04:36,830 --> 00:04:39,870 +the different cost objects whether they are + +63 +00:04:39,870 --> 00:04:44,130 +programs, whether they are courses, whether they + +64 +00:04:44,130 --> 00:04:47,470 +are products, whether they are services and so on + +65 +00:04:48,050 --> 00:04:53,170 +Therefore after this step we can allocate the + +66 +00:04:53,170 --> 00:04:55,970 +costs of these activities or these different + +67 +00:04:55,970 --> 00:05:00,710 +activities onto the different cost objects Of + +68 +00:05:00,710 --> 00:05:04,090 +course this is what we discussed in the last + +69 +00:05:04,090 --> 00:05:10,490 +lecture and of course we went through with the + +70 +00:05:12,420 --> 00:05:18,300 +مثال او حالة فلسطين corporation وقلنا ان فلسطين + +71 +00:05:18,300 --> 00:05:24,580 +corporation واجهت مشكلة لديها قيمة اكتر من + +72 +00:05:24,580 --> 00:05:31,020 +المقابلة هذا يعني انهم يتعاملون مع مشكلة تخسر شركة + +73 +00:05:31,020 --> 00:05:37,580 +السوق وقلنا ان هذا المشكلة ربما بسبب ان فلسطين + +74 +00:05:37,580 --> 00:05:43,740 +corporation لالا يمكن أن يكون هناك افعالية لإنتاج + +75 +00:05:43,740 --> 00:05:50,000 +هذا الهاتف أو الـ S3 Lens بطريقة افعالية وقمنا + +76 +00:05:50,000 --> 00:05:54,360 +أيضًا بقول إن هناك ممكنة أخرى لربما يكون هناك + +77 +00:05:54,360 --> 00:05:58,300 +مشكلة في نظام الهواتف. بالطبع كما قلت في الحالة + +78 +00:05:58,300 --> 00:06:02,330 +كالحالةبالتالي، باعتبار مجموعة من المهندسين + +79 +00:06:02,330 --> 00:06:06,950 +والمديرين، وجدوا بأننا لدينا القدرة، لدينا + +80 +00:06:06,950 --> 00:06:12,770 +الانتجار، لدينا الانتجار والتكنولوجيا المتوفرة في + +81 +00:06:12,770 --> 00:06:17,570 +السوق، لذلك لا يوجد لدينا مشكلةفي تدفع قيمتنا أو + +82 +00:06:17,570 --> 00:06:20,730 +أننا لا نكون لدينا أي مشاكل في تدفع قيمتنا أو في + +83 +00:06:20,730 --> 00:06:21,410 +تدفع قيمتنا أو في تدفع قيمتنا أو في تدفع قيمتنا أو + +84 +00:06:21,410 --> 00:06:21,450 +في تدفع قيمتنا او في تدفع قيمتنا او في تدفع قيمتنا + +85 +00:06:21,450 --> 00:06:23,210 +او في تدفع قيمتنا او في تدفع قيمتنا او في تدفع + +86 +00:06:23,210 --> 00:06:24,670 +قيمتنا او في تدفع قيمتنا او في تدفع قيمتنا او في + +87 +00:06:24,670 --> 00:06:24,950 +تدفع قيمتنا او في تدفع قيمتنا او في تدفع قيمتنا او + +88 +00:06:24,950 --> 00:06:31,250 +في تدفع قيمتنا او في تدفع قيمتنا او في تدفع قيمتنا + +89 +00:06:31,250 --> 00:06:38,360 +او في تدفع قيمتهذه المعلومات مزعجة لأن اعتقاد + +90 +00:06:38,360 --> 00:06:45,760 +الوظيفة قالت بأن S3 لديها + +91 +00:06:45,760 --> 00:06:52,300 +الكثير من التجارب لتصنيع الـ S3 Lens وليس لديها + +92 +00:06:52,300 --> 00:06:59,250 +نفس التجارب لديها نفس التجارب في الـ CL5الوضع + +93 +00:06:59,250 --> 00:07:07,010 +مختلف عن ما نتوقعه نتوقع باعتبارنا أن الـ S3 يجب + +94 +00:07:07,010 --> 00:07:08,550 +أن يكون لديه مجموعه أعضاء أعضاء أعضاء أعضاء أعضاء + +95 +00:07:08,550 --> 00:07:13,970 +الـ CL5 أو الوضع الأخر يكون لديه مجموعه أعضاء + +96 +00:07:13,970 --> 00:07:17,030 +أعضاء أعضاء أعضاء أعضاء الأعضاء لكن الحقيقة هي + +97 +00:07:17,030 --> 00:07:22,090 +باعتبارنا بمجموعة بسيطة نحن لدينا الوضع مختلف + +98 +00:07:25,060 --> 00:07:30,440 +قررنا أننا نحاول ان نحفظ نظام الـ coasting و + +99 +00:07:30,440 --> 00:07:34,600 +بالطبع واحد من الأدوات التي قلناها لحفظ نظام الـ + +100 +00:07:34,600 --> 00:07:40,160 +coasting أو نظام ال coasting بسيط باستخدام ABC + +101 +00:07:40,160 --> 00:07:44,320 +وقلنا في المعرفة الأخيرة أو في المعرفة السابقة + +102 +00:07:49,770 --> 00:07:54,670 +the business processes and the business functions + +103 +00:07:54,670 --> 00:07:58,550 +within Plasm Corporation they came up with + +104 +00:07:58,550 --> 00:08:04,270 +different seven activitiesواحدة من هذه المهارات + +105 +00:08:04,270 --> 00:08:08,190 +بالطبع هم أخذوا هذه المهارات و بعدها حاولوا + +106 +00:08:08,190 --> 00:08:13,370 +تحقيقها باستخدام الثلاث خطوط اللي قلناها قبل في + +107 +00:08:13,370 --> 00:08:17,770 +الفيديو السابق قلنا إنه لتحقيق أي نظام محطم يجب أن + +108 +00:08:17,770 --> 00:08:20,370 +نترسى اكتشاف اكتشاف اكتشاف اكتشاف اكتشاف اكتشاف + +109 +00:08:20,370 --> 00:08:24,050 +اكتشف اكتشف اكتشف اكتشف اكتشف اكتشف اكتشف اكتشف + +110 +00:08:24,050 --> 00:08:24,430 +اكتشف اكتشف اكتشف اكتشف اكتشف اكتشف اكتشف اكتشف + +111 +00:08:24,430 --> 00:08:28,010 +اكتشفوأحاول أن أقسمهم إلى مدارس مباشرة بالطبع + +112 +00:08:28,010 --> 00:08:32,770 +بطريقة مفيدة للمدارس بطريقة مفيدة للمدارس بطريقة + +113 +00:08:32,770 --> 00:08:35,270 +مفيدة للمدارس بطريقة مفيدة للمدارس بطريقة مفيدة + +114 +00:08:35,270 --> 00:08:39,230 +للمدارس بطريقة مفيدة للمدارس بطريقة مفيدة للمدارس + +115 +00:08:39,230 --> 00:08:40,290 +بطريقة مفيدة للمدارس بطريقة مفيدة للمدارس بطريقة + +116 +00:08:40,290 --> 00:08:40,430 +مفيدة للمدارس بطريقة مفيدة للمدارس بطريقة مفيدة + +117 +00:08:40,430 --> 00:08:42,890 +للمدارس بطريقة مفيدة للمدارس بطريقة مفيدة للمدارس + +118 +00:08:42,890 --> 00:08:51,290 +بطريقة مفيدة للمدارس بطريقة مف + +119 +00:08:53,380 --> 00:08:56,720 +الخارجية الاجتماعية الاجتماعية لأن كما قلنا عندما + +120 +00:08:56,720 --> 00:08:59,780 +تزيد رقم الاختصارات او الاختصارات الاختصارات تزيد + +121 +00:08:59,780 --> 00:09:10,660 +تزيد تزيد تزيد تزيد تزيد تزيد تزيد تزيد تزيد تزيد + +122 +00:09:10,660 --> 00:09:10,660 +تزيد تزيد تزيد تزيد تزيد تزيد تزيد تزيد تزيد تزيد + +123 +00:09:10,660 --> 00:09:10,720 +تزيد تزيد تزيد تزيد تزيد تزيد تزيد تزيد تزيد تزيد + +124 +00:09:10,720 --> 00:09:15,820 +تزيد تزيد تزيد تزيد تزيد تزيد تزيد تزيد تزيد تزيد + +125 +00:09:15,820 --> 00:09:15,820 +تزيد تزيد تزيد تزيد تزيد تزيد تزيد تزيد تزيد تزيد + +126 +00:09:15,820 --> 00:09:22,420 +تزيد تزيد تزيد تزيد تزيد تزيد + +127 +00:09:22,420 --> 00:09:30,650 +تتحاول تحسين استخدام مصادر الوضع المالي لنا لأننا + +128 +00:09:30,650 --> 00:09:33,590 +قلنا في الحلقة الثالثة في cost accounting one أن + +129 +00:09:33,590 --> 00:09:37,250 +مصادر الوضع المالي أو مصادر الوضع المالي يجب أن + +130 +00:09:37,250 --> 00:09:42,900 +يكون لديه علاقة خانة والتأثير معwith the cost + +131 +00:09:42,900 --> 00:09:45,220 +itself therefore the cost driver and the cost + +132 +00:09:45,220 --> 00:09:48,400 +allocation or the cost allocation base and the + +133 +00:09:48,400 --> 00:09:51,080 +cost itself should have a cause and effect + +134 +00:09:51,080 --> 00:09:56,600 +relationship that means a change within the cost + +135 +00:09:56,600 --> 00:10:01,240 +driver should affect change in the cost pool or + +136 +00:10:01,240 --> 00:10:04,300 +the cost itself therefore these are the three + +137 +00:10:04,300 --> 00:10:11,940 +steps and after the team of managersو مؤسسات + +138 +00:10:11,940 --> 00:10:13,040 +البرنامج و مؤسسات البرنامج و مؤسسات البرنامج و + +139 +00:10:13,040 --> 00:10:14,500 +مؤسسات البرنامج و مؤسسات البرنامج و مؤسسات + +140 +00:10:14,500 --> 00:10:17,300 +البرنامج و مؤسسات البرنامج و مؤسسات البرنامج و + +141 +00:10:17,300 --> 00:10:17,420 +مؤسسات البرنامج و مؤسسات البرنامج و مؤسسات + +142 +00:10:17,420 --> 00:10:18,060 +البرنامج و مؤسسات البرنامج و مؤسسات البرنامج و + +143 +00:10:18,060 --> 00:10:18,100 +مؤسسات البرنامج و مؤسسات البرنامج و مؤسسات + +144 +00:10:18,100 --> 00:10:18,100 +البرنامج و مؤسسات البرنامج و مؤسسات البرنامج و + +145 +00:10:18,100 --> 00:10:19,830 +مؤسسات البرنامج و مؤسسات البرنامج و مؤسبعض الأعمال + +146 +00:10:19,830 --> 00:10:23,850 +المختلفة، بدأوا بخطوط التصميم من نظام الـ Coasting + +147 +00:10:23,850 --> 00:10:32,070 +وقلنا إنهم وجدوا أن الـ Activity D التي تنظيف و + +148 +00:10:32,070 --> 00:10:36,410 +تحافظ على الموز بعد أن تصميم الوزراء، يمكن أن يتم + +149 +00:10:36,410 --> 00:10:40,890 +إتصال بطريقة مفيدة على الوزراء لأشياء محددة، وهي + +150 +00:10:40,890 --> 00:10:47,490 +الـ CL5 وS3بالتالي، في هذه الحالة، قمنا بتخلص من + +151 +00:10:47,490 --> 00:10:52,750 +قيمة الانتقال و بإزالة قيمة الانتقال، بمجرد ذلك، + +152 +00:10:52,750 --> 00:11:00,070 +قمنا بتخلص من .. دعنا نقول .. الممكنة للمخاطرات و + +153 +00:11:00,070 --> 00:11:06,830 +بإزالة قيمتنا بإزالة قيمة الانتقال و بإزالة قيمة + +154 +00:11:06,830 --> 00:11:14,690 +الانتقال، صحيح؟ هل يوجد أسئلة؟maybe we have a + +155 +00:11:14,690 --> 00:11:19,050 +higher cost or higher price for another reason + +156 +00:11:19,050 --> 00:11:24,130 +which is like maybe the suppliers or our suppliers + +157 +00:11:24,130 --> 00:11:28,780 +is different than theirExcellent excellent + +158 +00:11:28,780 --> 00:11:31,360 +excellent this is a possibility but this + +159 +00:11:31,360 --> 00:11:35,640 +possibility was stricken out according to the case + +160 +00:11:35,640 --> 00:11:38,960 +the case said that the team of engineers they + +161 +00:11:38,960 --> 00:11:43,040 +found out that and the team of managers and + +162 +00:11:43,040 --> 00:11:46,140 +engineers they found out that we have the + +163 +00:11:46,140 --> 00:11:48,780 +efficiency we have the productivity therefore we + +164 +00:11:48,780 --> 00:11:52,920 +do not have any let us say other factors other + +165 +00:11:52,920 --> 00:11:59,230 +than our costing systemلذلك هنا الواقع فقط يركز + +166 +00:11:59,230 --> 00:12:03,670 +على نفس المنطقة المسارية لكي ترى ما هي الفرصة لـ + +167 +00:12:03,670 --> 00:12:09,050 +ABC ولكنك 100% صحيح بالطبع يمكن أن يكون لدينا بعض + +168 +00:12:09,050 --> 00:12:15,550 +المشاكل في الهواء يمكن أن يكون لدينا بعض المشاكل + +169 +00:12:15,550 --> 00:12:18,570 +في الأعمال المسارية أو المستخدمين المسارية أو + +170 +00:12:18,570 --> 00:12:19,250 +المواد المسارية أو المواد المسارية أو المواد + +171 +00:12:19,250 --> 00:12:19,350 +المسارية أو المواد المسارية أو المواد المسارية أو + +172 +00:12:19,350 --> 00:12:19,670 +المواد المسارية أو المواد المسارية أو المواد + +173 +00:12:19,670 --> 00:12:20,070 +المسارية أو المواد المسارية أو المواد المسارية أو + +174 +00:12:20,070 --> 00:12:20,810 +المواد المسارية أو المواد المسارية أو المواد + +175 +00:12:20,810 --> 00:12:24,210 +المسارية أو المواد المسارية أو المواد المسارية أو + +176 +00:12:25,330 --> 00:12:30,790 +بالنسبة لحالتنا، وجدنا أن الـ D أو الصحيفة والحفاظ + +177 +00:12:30,790 --> 00:12:35,050 +على الموالد لأن كما قلنا قبل أن الموالد لـ CL5 + +178 +00:12:35,050 --> 00:12:38,950 +مختلفة من الموالد المستخدمة في الـ S3، لذلك + +179 +00:12:38,950 --> 00:12:41,770 +الواجهة المحفوظة هنا مختلفة من الواجهة المحفوظة + +180 +00:12:41,770 --> 00:12:48,010 +هنا، المحفوظة للموالد S3 مختلفة من المحفوظة لـ CL5 + +181 +00:12:48,010 --> 00:12:52,690 +الموالد، لذلك قالوا، قالت الرئيس أننا نستطيع إتصال + +182 +00:12:52,690 --> 00:13:02,780 +هذه الأعضاءفى طريقة مفيدة لـ S3 و CL5 بطريقة مفيدة + +183 +00:13:02,780 --> 00:13:05,680 +لـ S3 و CL5 بطريقة مفيدة لـ S3 و CL5 بطريقة مفيدة + +184 +00:13:05,680 --> 00:13:08,120 +لـ S3 و CL5 بطريقة مفيدة لـ S3 و CL5 بطريقة مفيدة + +185 +00:13:08,120 --> 00:13:08,180 +لـ S3 و CL5 بطريقة مفيدة لـ S3 و CL5 بطريقة مفيدة + +186 +00:13:08,180 --> 00:13:08,180 +لـ S3 و CL5 بطريقة مفيدة لـ S3 و CL5 بطريقة مفيدة + +187 +00:13:08,180 --> 00:13:08,180 +لـ S3 و CL5 بطريقة مفيدة لـ S3 و CL5 بطريقة مفيدة + +188 +00:13:08,180 --> 00:13:09,280 +لـ S3 و CL5 بطريقة مفيدة لـ S3 و CL5 بطريقة مفيدة + +189 +00:13:09,280 --> 00:13:16,380 +لـ S3 و CL5 + +190 +00:13:16,380 --> 00:13:23,500 +بطريقة مفيدة لـ S3 + +191 +00:13:23,500 --> 00:13:31,760 +ومشروعات مختلفة بعد انتهاء D وانتقالها إلى مدينة + +192 +00:13:31,760 --> 00:13:32,660 +مدينة مدينة مدينة مدينة مدينة مدينة مدينة مدينة + +193 +00:13:32,660 --> 00:13:42,480 +مدينة مدينة مدينة مدينة مدينة مدينة مدينة + +194 +00:13:42,480 --> 00:13:51,400 +مدينة + +195 +00:13:52,560 --> 00:13:59,620 +بالطبع أول عملية هي تصميم الموضوع و المشروعات + +196 +00:13:59,620 --> 00:14:06,300 +ثانوية هي تصميم مصادر المصادر C هي عملية مصادر + +197 +00:14:06,300 --> 00:14:13,780 +المصادر E هي تجهيزة مجزرة المصادر و تجهيزة تحضير + +198 +00:14:13,780 --> 00:14:18,860 +هذه المصادرF الانقلاب للشركات + +199 +00:14:44,030 --> 00:14:49,590 +عن طريق إعادة إعادة إعادة إعادة الـ direct + +200 +00:14:49,590 --> 00:14:57,890 +cost لإعادة إعادة الـ direct cost لإعادة إعادة الـ + +201 +00:14:57,890 --> 00:14:58,430 +direct cost + +202 +00:15:01,040 --> 00:15:09,260 +أزداد رقم المطاردين وكما نرى هنا استخدام ال ABC او + +203 +00:15:09,260 --> 00:15:13,740 +استخدام او الانتجار او دعنا نقول ان التحليل من + +204 +00:15:13,740 --> 00:15:18,960 +نظام المطاردين إلى هذه ال 6 مطاردين مختلفة فعلت + +205 +00:15:18,960 --> 00:15:24,520 +فقط هذا يعني باعتبار نظام المطاردين السهل كم + +206 +00:15:24,520 --> 00:15:33,090 +مطاردين لدينا؟only one all indirect coasts were + +207 +00:15:33,090 --> 00:15:39,130 +gathered up were grouped up only in one coast pool + +208 +00:15:39,130 --> 00:15:45,090 +but here after the use of ABC this coast pool was + +209 +00:15:45,090 --> 00:15:50,370 +divided into six different coast pools and of + +210 +00:15:50,370 --> 00:15:54,650 +course seven but the seventh would be reclassified + +211 +00:15:54,650 --> 00:16:00,140 +as a direct coastولذلك خطوة رقم اثنين تم تفعيلها + +212 +00:16:00,140 --> 00:16:05,680 +باستخدام هذا الاناليز من مهارات مختلفة دعونا نأخذ + +213 +00:16:05,680 --> 00:16:14,360 +مثال عن كيف سنستخدم خطوة ثلاثة التي هي الاختيار من + +214 +00:16:14,360 --> 00:16:20,140 +مؤسسة المساعدة وقلنا بأن الاختيار من مؤسسة + +215 +00:16:20,140 --> 00:16:26,590 +المساعدة يجب أن يكون فعل باستخدامأو بعض القرارات + +216 +00:16:26,590 --> 00:16:32,270 +التي ستسمح لنا بالتأكيد بأن هناك علاقة قوية + +217 +00:16:32,270 --> 00:16:39,310 +ومفاجئة بين مجموعة البرد والبرد ومجموعة البرد أو + +218 +00:16:39,310 --> 00:16:46,490 +مجموعة البرد نفسه لذلك دعنا نأخذ مثلًا مجموعة + +219 +00:16:46,490 --> 00:16:53,070 +البرد ومجموعة البرد ومجموعة البرد ومجموعة البرد + +220 +00:16:53,070 --> 00:16:53,070 +ومجموعة البرد ومجموعة البرد ومجموعة البرد ومجموعة + +221 +00:16:53,070 --> 00:16:53,070 +البرد ومجموعة البرد ومجموعة البرد ومجموعة البرد + +222 +00:16:53,070 --> 00:16:53,070 +ومجموعة البرد ومجموعة البرد ومجموعة البرد ومجموعة + +223 +00:16:53,070 --> 00:16:53,090 +البرد ومجموعة ال + +224 +00:16:57,560 --> 00:17:05,800 +the the wages of of of trucks or the drivers of + +225 +00:17:05,800 --> 00:17:10,720 +the trucks the drivers of the trucks but how is it + +226 +00:17:10,720 --> 00:17:13,540 +relevant here to the setting up to the molding + +227 +00:17:13,540 --> 00:17:17,660 +machines we are not talking about shipments and + +228 +00:17:17,660 --> 00:17:23,220 +distributionأنا لا أقول إننا نشتري اللانسيز أنا + +229 +00:17:23,220 --> 00:17:29,520 +أقول هنا أننا نقوم بتصميم نحن نتحسن الماكينات التي + +230 +00:17:29,520 --> 00:17:36,020 +تنتج ال CL5 و تنتج ال S3 لذلك ما كانت أو ما يمكن + +231 +00:17:36,020 --> 00:17:41,130 +أن نختاره كمجموعة تدفعية لديهاهذا الاتجار والتواصل + +232 +00:17:41,130 --> 00:17:44,450 +التجاري بالطبع للثلاث نقطة التي أخذناها في الـ + +233 +00:17:44,450 --> 00:17:47,690 +Cost Accounting واحدة يجب أن نكون لدينا اقتصاد + +234 +00:17:47,690 --> 00:17:53,590 +اقتصادي يجب أن نكون لدينا جودة مناسبة والاستثمار + +235 +00:17:53,590 --> 00:17:57,770 +أو الانتقال الانتقالي يجب أن يكون مهم، لذلك ماذا + +236 +00:17:57,770 --> 00:18:01,330 +يمكن أن يكون مصممة التعامل معنا في هذه الحالة؟ + +237 +00:18:01,330 --> 00:18:03,590 +عمومات ممتازة عمومات مستخدمة + +238 +00:18:12,860 --> 00:18:23,060 +our allocation base what else direct manufacturing + +239 +00:18:23,060 --> 00:18:32,680 +labor hours could be why not what + +240 +00:18:32,680 --> 00:18:37,660 +else excellent number of setups + +241 +00:18:47,430 --> 00:18:54,110 +هل لدينا اي اخر او ممكن ان يكون هناك اخر مصادر + +242 +00:18:54,110 --> 00:18:58,150 +التعامل مع بعض المصادر التعامل مع بعض المصادر + +243 +00:18:58,150 --> 00:18:59,770 +التعامل مع بعض المصادر التعامل مع بعض المصادر + +244 +00:18:59,770 --> 00:19:03,650 +التعامل مع بعض المصادر التعامل مع بعض المصادر + +245 +00:19:03,650 --> 00:19:03,810 +التعامل مع بعض المصادر التعامل مع بعض المصادر + +246 +00:19:03,810 --> 00:19:03,810 +التعامل مع بعض المصادر التعامل مع بعض المصادر + +247 +00:19:03,810 --> 00:19:04,390 +التعامل مع بعض المصادر التعامل مع بعض المصادر + +248 +00:19:04,390 --> 00:19:07,870 +التعامل مع بعض المصادر التعامل مع بعض المصادر + +249 +00:19:07,870 --> 00:19:10,170 +التعامل مع بعض المصادر التعامل مع بعض المصادر + +250 +00:19:10,170 --> 00:19:15,450 +التعامل مع بعض المصادر التعامل مع بعض المصادر التع + +251 +00:19:17,050 --> 00:19:21,010 +أو هل نظرنا إلى أن ساعات الانتجار والمئة من + +252 +00:19:21,010 --> 00:19:25,590 +الانتجار هي أكتر تقريبًا من الساعات التجارية + +253 +00:19:25,590 --> 00:19:30,390 +التجارية؟ لأن كما نستطيع أن نرى هنا إذا أكتر + +254 +00:19:30,390 --> 00:19:34,670 +الساعات التجارية التجارية تجاريها فهذا لا يعني + +255 +00:19:34,670 --> 00:19:40,150 +بالضبط أن تجارة التجارة التجارية تجاريها بشكل نفسه + +256 +00:19:40,150 --> 00:19:44,270 +بالطبع فهو سيكون أكتر لأن كما نعرف جميعًا أن كما + +257 +00:19:44,270 --> 00:19:48,000 +تكتر الساعات التجارية التجارية تجاريهاالنسبة + +258 +00:19:48,000 --> 00:19:52,740 +للأشياء التي تنتجها ستزال تزال تزال تزال تزال تزال + +259 +00:19:52,740 --> 00:20:07,660 +تزال تزال تزال + +260 +00:20:11,930 --> 00:20:17,810 +Is it a strong relationship here? Is it a strong + +261 +00:20:17,810 --> 00:20:22,890 +economic plausibility? Or does it have a strong + +262 +00:20:22,890 --> 00:20:27,190 +economic plausibility? As we can see, we can + +263 +00:20:27,190 --> 00:20:31,690 +relate more to the setup hoursbecause of course + +264 +00:20:31,690 --> 00:20:35,390 +the course of setting up the machines would be + +265 +00:20:35,390 --> 00:20:40,550 +more related to the hours that is spent in the + +266 +00:20:40,550 --> 00:20:45,710 +setting upبالرغم من عملية عملية عملية عملية عملية + +267 +00:20:45,710 --> 00:20:45,950 +عملية عملية عملية عملية عملية عملية عملية عملية + +268 +00:20:45,950 --> 00:20:47,290 +عملية عملية عملية عملية عملية عملية عملية عملية + +269 +00:20:47,290 --> 00:20:48,230 +عملية عملية عملية عملية عملية عملية عملية عملية + +270 +00:20:48,230 --> 00:20:49,430 +عملية عملية عملية عملية عملية عملية عملية عملية + +271 +00:20:49,430 --> 00:20:49,610 +عملية عملية عملية عملية عملية عملية عملية عملية + +272 +00:20:49,610 --> 00:20:49,650 +عملية عملية عملية عملية عملية عملية عملية عملية + +273 +00:20:49,650 --> 00:20:49,690 +عملية عملية عملية عملية عملية عملية عملية عملية + +274 +00:20:49,690 --> 00:20:51,690 +عملية عملية عملية عملية عملية عملية عملية عملية + +275 +00:20:51,690 --> 00:21:02,010 +عملية عملية عملية عمل + +276 +00:21:02,040 --> 00:21:08,220 +السعر لإصلاح هذه الساعتين لأنه بالطبع كمية تجهيزات + +277 +00:21:08,220 --> 00:21:14,980 +تزداد هذا يعني أن السعر لإصلاح الساعتين سيزداد + +278 +00:21:14,980 --> 00:21:21,520 +أيضًا وهو دعنا نقول بشكل أقصر أو أقوى أو أقوى + +279 +00:21:21,520 --> 00:21:28,840 +علاقة من ساعات عمل مصنع مباشرة وهو اتجاه مفهوم أو + +280 +00:21:28,840 --> 00:21:30,340 +دعنا نقول مفهوم + +281 +00:21:35,310 --> 00:21:37,810 +او مفهوم مفهوم أو مستخدم مستخدم مستخدم مستخدم + +282 +00:21:37,810 --> 00:21:38,670 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +283 +00:21:38,670 --> 00:21:40,670 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +284 +00:21:40,670 --> 00:21:40,910 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +285 +00:21:40,910 --> 00:21:43,710 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +286 +00:21:43,710 --> 00:21:46,310 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +287 +00:21:46,310 --> 00:21:46,330 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +288 +00:21:46,330 --> 00:21:49,750 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +289 +00:21:49,750 --> 00:21:53,470 +مستخدم + +290 +00:21:53,470 --> 00:21:54,690 +م + +291 +00:21:57,080 --> 00:22:02,120 +the number of setups as the allocation base and + +292 +00:22:02,120 --> 00:22:08,600 +when we can use or when can we use the setup hours + +293 +00:22:08,600 --> 00:22:13,580 +as the allocation base what do you think is a + +294 +00:22:13,580 --> 00:22:16,560 +better allocation base and why? + +295 +00:22:25,260 --> 00:22:35,100 +excellent excellent excellent + +296 +00:22:35,100 --> 00:22:43,560 +excellent excellent therefore if in our setting up + +297 +00:22:43,560 --> 00:22:54,020 +of the machinesإذا هذا البرنامج كان يستخدم نفس + +298 +00:22:54,020 --> 00:22:57,680 +المصادر لجميع الهواتف فهذا يعني أننا نستطيع + +299 +00:22:57,680 --> 00:23:02,460 +استخدام عدد الأجهزة كمجموعة تدفع لماذا؟ لأن جميع + +300 +00:23:02,460 --> 00:23:06,960 +الأجهزة تستخدم نفس المصادر لجميع الهواتف لا يوجد + +301 +00:23:06,960 --> 00:23:10,820 +مشكلة في استخدام عدد الأجهزة لأن إذا استخدمنا 10 + +302 +00:23:10,820 --> 00:23:16,570 +أو 15 اجهزةeach setup within this number exactly + +303 +00:23:16,570 --> 00:23:22,670 +or let us say accurately uses the same number of + +304 +00:23:22,670 --> 00:23:29,450 +resources but what if on the other hand the setups + +305 +00:23:29,450 --> 00:23:33,910 +for the different products uses up different + +306 +00:23:33,910 --> 00:23:38,350 +resources يعني for instance we have the S3 + +307 +00:23:42,780 --> 00:23:48,340 +وCL5 إذا كنا نستخدم رقم الواضحيات كمجموعة من + +308 +00:23:48,340 --> 00:23:56,080 +الواضحيات يعني أننا نعتمد أن وضع القواعد المستخدم + +309 +00:23:56,080 --> 00:24:07,060 +لإصلاح S3 هو نفس الوضع ومع وضع القواعد المستخدم + +310 +00:24:07,060 --> 00:24:09,640 +لإصلاح CL5 + +311 +00:24:11,080 --> 00:24:16,100 +correct therefore this could be used if this is + +312 +00:24:16,100 --> 00:24:21,380 +the case but according to our example according to + +313 +00:24:21,380 --> 00:24:27,120 +our case they said that the cl5 has a more complex + +314 +00:24:27,120 --> 00:24:34,260 +design therefore it has a more complicated process + +315 +00:24:34,260 --> 00:24:41,620 +of manufacturethan the S3 that means setting up + +316 +00:24:41,620 --> 00:24:47,440 +the machines for the CL5 would be more complicated + +317 +00:24:47,440 --> 00:24:53,020 +than setting up the machines for the S3 which + +318 +00:24:53,020 --> 00:24:58,480 +means that the resources for setting up the + +319 +00:24:58,480 --> 00:25:04,680 +machines for the CL5التي تستخدمها هي أعلى من + +320 +00:25:04,680 --> 00:25:09,980 +المصادر التي تستخدمها لإصلاح المصادر لـ S3 لذلك + +321 +00:25:09,980 --> 00:25:19,120 +التجارب أو التقارير بين تجارب ال S3 أو بمقارنة + +322 +00:25:19,120 --> 00:25:26,720 +تجارب ال S3 و CL5 وجدنا أن المصادر التي تستخدمها + +323 +00:25:26,720 --> 00:25:32,390 +من بين هذين الانتجارات المختلفةليس نفسها، لهذا + +324 +00:25:32,390 --> 00:25:38,050 +السبب رئيسي او فريق الرئيس قال اننا لن نستخدم عدد + +325 +00:25:38,050 --> 00:25:43,890 +التجارب، نعم لديها مفارقة اقتصادية، ولكن بالطبع + +326 +00:25:43,890 --> 00:25:46,690 +كلاها لديها مفارقة اقتصادية، ولكن مصطلح هذه + +327 +00:25:46,690 --> 00:25:53,490 +التجارب لديها اكتشاف افضلهذه المصطلحة المستخدمة + +328 +00:25:53,490 --> 00:26:00,710 +لديها أهمية أكتر للمصطلح المستخدم، لذلك قالوا أننا + +329 +00:26:00,710 --> 00:26:07,150 +سنذهب و نستخدم و نختار ساعات التواصل كمصطلح + +330 +00:26:07,150 --> 00:26:07,970 +المستخدم + +331 +00:26:12,230 --> 00:26:19,350 +الوصول للاختيار بين مجموعات مختلفة تعمل على كل + +332 +00:26:19,350 --> 00:26:24,330 +مهارة وكل مهارة. لذلك كما يمكننا أن نرى ذهبنا من + +333 +00:26:24,330 --> 00:26:30,630 +خلال جميع ثلاث خطوات مختلفة لتحسين نظام الهواء. + +334 +00:26:31,370 --> 00:26:36,490 +وخلقنا أكتر من الهواء المباشرة. ورسمنا الهواء + +335 +00:26:36,490 --> 00:26:39,610 +المباشرة إلى الهواء المباشرة. وهو الخطوة الأولى. + +336 +00:26:41,690 --> 00:26:47,490 +قمنا بإصلاح أكتر و أكتر أو بأكتر عدد عدد عدد عدد + +337 +00:26:47,490 --> 00:26:48,010 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +338 +00:26:48,010 --> 00:26:49,090 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +339 +00:26:49,090 --> 00:26:49,390 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +340 +00:26:49,390 --> 00:26:49,930 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +341 +00:26:49,930 --> 00:26:53,310 +عدد عدد عدد عدد عدد عدد عدد عدد + +342 +00:26:53,310 --> 00:26:59,650 +عدد عدد عدد عدد عدد عدد عدد + +343 +00:27:01,900 --> 00:27:06,320 +كل واحد من هذه العاملات أو كل واحد من هذه العاملات + +344 +00:27:06,320 --> 00:27:11,880 +تم إختيارها أو استخدامها أو استخدامها أو استخدامها + +345 +00:27:11,880 --> 00:27:11,880 +أو استخدامها أو استخدامها أو استخدامها أو + +346 +00:27:11,880 --> 00:27:12,600 +استخدامها أو استخدامها أو استخدامها أو استخدامها + +347 +00:27:12,600 --> 00:27:13,100 +أو استخدامها أو استخدامها أو استخدامها أو + +348 +00:27:13,100 --> 00:27:14,380 +استخدامها أو استخدامها أو استخدامها أو استخدامها + +349 +00:27:14,380 --> 00:27:14,480 +أو استخدامها أو استخدامها أو استخدامها أو + +350 +00:27:14,480 --> 00:27:15,480 +استخدامها أو استخدامها أو استخدامها أو استخدامها + +351 +00:27:15,480 --> 00:27:18,540 +أو استخدامها أو استخدامها أو استخدامها أو + +352 +00:27:18,540 --> 00:27:22,180 +استخدامها أو استخدامها أو استخدامها أو استخدامها + +353 +00:27:22,180 --> 00:27:25,380 +أو استخدامها أو استخدامها أوهذا يعني أننا حصلنا + +354 +00:27:25,380 --> 00:27:30,180 +لخطوة رقم ثلاثة باختيار رسوم مرتبطة بشكل مرتبط + +355 +00:27:30,180 --> 00:27:33,680 +بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل + +356 +00:27:33,680 --> 00:27:36,360 +مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط + +357 +00:27:36,360 --> 00:27:39,180 +بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل + +358 +00:27:39,180 --> 00:27:39,200 +مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط + +359 +00:27:39,200 --> 00:27:40,420 +بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل + +360 +00:27:40,420 --> 00:27:48,420 +مرتبط بشكل مرتبط بشكل مرتبط بشكل + +361 +00:27:48,420 --> 00:27:48,580 +مرتبط ب + +362 +00:27:52,490 --> 00:27:59,130 +لإيقاف مجموعات الهواتف بالطبع + +363 +00:27:59,130 --> 00:28:07,730 +لإيقاف مجموعات الهواتف بالطبع + +364 +00:28:07,730 --> 00:28:10,130 +لإيقاف مجموعات الهواتف بالطبع لإيقاف مجموعات + +365 +00:28:10,130 --> 00:28:10,130 +الهواتف بالطبع لإيقاف مجموعات الهواتف بالطبع + +366 +00:28:10,130 --> 00:28:10,130 +لإيقاف مجموعات الهواتف بالطبع لإيقاف مجموعات + +367 +00:28:10,130 --> 00:28:10,130 +الهواتف بالطبع لإيقاف مجموعات الهواتف بالطبع + +368 +00:28:10,130 --> 00:28:10,130 +لإيقاف مجموعات الهواتف بالطبع لإيقاف مجموعات + +369 +00:28:10,130 --> 00:28:10,690 +الهواتف بالطبع لإيقاف مجموعات الهواتف بالطبع + +370 +00:28:10,690 --> 00:28:15,400 +لإيقاف مجموعات الهواتفماذا هو الهدف الرئيسي لجمهور + +371 +00:28:15,400 --> 00:28:19,580 +اي نظام الهدف الهدف الرئيسي + +372 +00:28:19,580 --> 00:28:27,480 +لجمهور + +373 +00:28:27,480 --> 00:28:35,720 +اي نظام الهدف الهدف الهدف الرئيسي لجمهور اي نظام + +374 +00:28:38,350 --> 00:28:46,390 +لن نتوقف بعد تحليل المهارات المختلفة. لن نتوقف بعد + +375 +00:28:46,390 --> 00:28:50,190 +التعديل من الـ indirect إلى direct course. لن + +376 +00:28:50,190 --> 00:28:56,010 +نتوقف بعد إختيار مصادر التعامل مع مجموعات المدينة + +377 +00:28:56,010 --> 00:29:01,300 +المختلفة. بالطبع، هذه الأبعاد مهمة جدًاولكن هذا هو + +378 +00:29:01,300 --> 00:29:06,360 +فقط البداية لأي نظام coasting هذا هو تصميم نظام + +379 +00:29:06,360 --> 00:29:11,580 +coasting دعونا نرى كيف نستخدم نظام coasting هذا + +380 +00:29:11,580 --> 00:29:16,740 +لكي نستخدم نظام coasting لكي نستخدم نظام coasting + +381 +00:29:16,740 --> 00:29:26,340 +لكي نستخدم نظام coasting لكي نستخدم نظام coasting + +382 +00:29:26,340 --> 00:29:33,780 +لكي نستخدمهل يمكننا أن نقول إننا فتحتها لأنه ليس + +383 +00:29:33,780 --> 00:29:41,240 +هناك علاقة محددة بين موضوع الموضوع والساعة + +384 +00:29:41,240 --> 00:29:44,760 +التجاربية لأنها تتزامن في نفس الوقت بسبب تجارب + +385 +00:29:44,760 --> 00:29:45,900 +التصميم + +386 +00:29:48,140 --> 00:29:51,640 +هناك علاقة، لا نستطيع أن نقول إنه لا يوجد علاقة، + +387 +00:29:51,640 --> 00:29:57,720 +هناك علاقة بين ساعات عمل مصنع البرنامج وسعوة إصلاح + +388 +00:29:57,720 --> 00:30:01,620 +المشركات، هناك علاقة وكما قلنا أنه كما تزال ساعات + +389 +00:30:01,620 --> 00:30:07,940 +عمل مصنع البرنامج تزال تزال تزال تزال تزال تزال + +390 +00:30:07,940 --> 00:30:12,240 +تزال تزال تزال تزال تزال تزال تزال تزال تزال تزال + +391 +00:30:12,240 --> 00:30:13,040 +تزال تزال تزال تزال تزال تزال تزال تزال تزال تزال + +392 +00:30:13,040 --> 00:30:16,040 +تزال تزال تزال تزال تزال تزال تزال تزال تزال تزال + +393 +00:30:16,040 --> 00:30:19,730 +تزال تزال تزال تزال تزال تزال تزال تزال تbut this + +394 +00:30:19,730 --> 00:30:22,850 +relationship is weak we have stronger + +395 +00:30:22,850 --> 00:30:26,190 +relationships therefore we go with the stronger + +396 +00:30:26,190 --> 00:30:30,210 +relationships than with the weaker relationships + +397 +00:30:30,210 --> 00:30:35,770 +any questions? now let us take also the example + +398 +00:30:35,770 --> 00:30:40,210 +only we are not going to talk about all activities + +399 +00:30:40,210 --> 00:30:44,290 +we are only going to concentrate on this activity + +400 +00:30:44,290 --> 00:30:47,330 +which is the setting up of the molding machines + +401 +00:30:50,140 --> 00:30:56,600 +كما يمكننا أن نرى هنا أولاً + +402 +00:30:56,600 --> 00:31:07,220 +كما قلنا بعد تصميم أو تصميم مهارات مختلفة أو + +403 +00:31:07,220 --> 00:31:08,540 +مهارات مختلفة أو مهارات مختلفة أو مهارات مختلفة أو + +404 +00:31:08,540 --> 00:31:08,540 +مهارات مختلفة أو مهارات مختلفة أو مهارات مختلفة أو + +405 +00:31:08,540 --> 00:31:08,640 +مهارات مختلفة أو مهارات مختلفة أو مهارات مختلفة أو + +406 +00:31:08,640 --> 00:31:09,700 +مهارات مختلفة أو مهارات مختلفة أو مهارات مختلفة أو + +407 +00:31:09,700 --> 00:31:10,700 +مهارات مختلفة أو مهارات مختلفة أو مهارات مختلفة أو + +408 +00:31:10,700 --> 00:31:11,620 +مهارات مختلفة أو مهارات مختلفة أو مهارات مختلفة أو + +409 +00:31:11,620 --> 00:31:19,550 +مهارات مختلفة أو مهارات مختلفة أو مهارات مختنحتاج + +410 +00:31:19,550 --> 00:31:22,830 +لنقوم بتخطيط عدد المستخدمات التي تم تخطيطها و + +411 +00:31:22,830 --> 00:31:26,250 +باستخدام عدد المستخدمات التي تم تخطيطها نستخدمها + +412 +00:31:26,250 --> 00:31:29,510 +نستخدمها نستخدمها نستخدمها نستخدمها نستخدمها + +413 +00:31:29,510 --> 00:31:29,630 +نستخدمها نستخدمها نستخدمها نستخدمها نستخدمها + +414 +00:31:29,630 --> 00:31:30,370 +نستخدمها نستخدمها نستخدمها نستخدمها نستخدمها + +415 +00:31:30,370 --> 00:31:31,030 +نستخدمها نستخدمها نستخدمها نستخدمها نستخدمها + +416 +00:31:31,030 --> 00:31:31,230 +نستخدمها نستخدمها نستخدمها نستخدمها نستخدمها + +417 +00:31:31,230 --> 00:31:37,490 +نستخدمها نستخدمها نستخدمها نستخدمها نستخدمها + +418 +00:31:37,490 --> 00:31:43,570 +نستخدمها نستخدمها نستخدمها نستخ + +419 +00:31:47,950 --> 00:31:52,070 +الصناعيات الصناعية بالطبع + +420 +00:31:52,070 --> 00:31:55,950 +كما قلنا قبل قليل بأن تجهيز الصناعيات الصناعية + +421 +00:31:55,950 --> 00:32:04,650 +سيكون مجموعت باستخدام ساعات تجهيز هذه الصناعيات لن + +422 +00:32:04,650 --> 00:32:10,250 +نستخدم رقم التجهيز كما قلنا سنستخدم ساعات التجهيز + +423 +00:32:10,250 --> 00:32:12,870 +بالطبع أولا كل ما نحتاجه في حالة + +424 +00:32:16,030 --> 00:32:20,410 +عن طريق تخطيط عدسة التدفع، نحتاج إلى أشياء أخرى، + +425 +00:32:20,410 --> 00:32:21,510 +نحتاج إلى مجموعة عملية عملية عملية عملية عملية + +426 +00:32:21,510 --> 00:32:22,570 +عملية عملية عملية عملية عملية عملية عملية عملية + +427 +00:32:22,570 --> 00:32:22,590 +عملية عملية عملية عملية عملية عملية عملية عملية + +428 +00:32:22,590 --> 00:32:26,110 +عملية عملية عملية عملية عملية عملية عملية عملية + +429 +00:32:26,110 --> 00:32:26,130 +عملية عملية عملية عملية عملية عملية عملية عملية + +430 +00:32:26,130 --> 00:32:26,130 +عملية عملية عملية عملية عملية عملية عملية عملية + +431 +00:32:26,130 --> 00:32:26,130 +عملية عملية عملية عملية عملية عملية عملية عملية + +432 +00:32:26,130 --> 00:32:34,210 +عملية عملية عملية عملية عملية عملية عملية عملية + +433 +00:32:34,210 --> 00:32:40,890 +ع + +434 +00:32:45,550 --> 00:32:55,530 +or three hundred thousand dollars the + +435 +00:32:55,530 --> 00:32:59,070 +cost according to our case according to our + +436 +00:32:59,070 --> 00:33:02,210 +example is three hundred thousand dollars + +437 +00:33:02,210 --> 00:33:05,810 +therefore we determined the activity cost pool of + +438 +00:33:05,810 --> 00:33:11,440 +course the three hundred thousand dollarsهي جزء من + +439 +00:33:11,440 --> 00:33:16,780 +جميع الـ indirect costs التي قمنا بتجاربها من قبل + +440 +00:33:16,780 --> 00:33:22,360 +باستخدام ساعات عمل مصنع Direct Therefore، هذا فقط + +441 +00:33:22,360 --> 00:33:27,620 +مجزء من جميع الـ indirect costs. بالطبع، علينا + +442 +00:33:27,620 --> 00:33:31,020 +الآن بعد تقرير مجموعة الـ Activity Costs + +443 +00:33:34,210 --> 00:33:39,230 +تتأكد من عدد المجموعات من مجموعة الـ Allocation + +444 +00:33:39,230 --> 00:33:41,850 +Base التي في هذه الحالة عدد عدد عدد عدد عدد عدد + +445 +00:33:41,850 --> 00:33:42,450 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +446 +00:33:42,450 --> 00:33:43,290 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +447 +00:33:43,290 --> 00:33:51,750 +عدد عدد عدد عدد عدد عدد + +448 +00:33:51,970 --> 00:33:54,530 +على عدد المجموعات من مجموعات الـ Allocation Base + +449 +00:33:54,530 --> 00:33:59,890 +هم أعطانينا المعلومات عن الـ Simple Lens S3 و الـ + +450 +00:33:59,890 --> 00:34:05,630 +Complex CL5 Lens بالطبع بدأوا بمجموعات الـ Lenses + +451 +00:34:05,630 --> 00:34:09,670 +التي تم تصميمها وهو مقارنة، مقارنة، مقارنة، + +452 +00:34:09,670 --> 00:34:11,310 +مقارنة، مقارنة، مقارنة، مقارنة، مقارنة، مقارنة، + +453 +00:34:11,310 --> 00:34:12,070 +مقارنة، مقارنة، مقارنة، مقارنة، مقارنة، مقارنة، + +454 +00:34:12,070 --> 00:34:13,510 +مقارنة، مقارنة، مقارنة، مقارنة، مقارنة، مقارنة، + +455 +00:34:13,510 --> 00:34:17,580 +مقارنة، مقارنة، مقارنة، مقارنةسنقوم بإنتاج 60 ألف + +456 +00:34:17,580 --> 00:34:21,440 +أجهزة من الـ S3 Whether we are using the simple + +457 +00:34:21,440 --> 00:34:27,700 +costing system or the ABC هذا لن يؤثر على عدد + +458 +00:34:27,700 --> 00:34:30,620 +المجلدين التي سنقوم بإنتاجها And the complex lens + +459 +00:34:30,620 --> 00:34:38,980 +سنقوم بإنتاج 15 ألف أجهزة من الـ CL5 Of course + +460 +00:34:38,980 --> 00:34:45,260 +they said thatEach batch would have the amount of + +461 +00:34:45,260 --> 00:34:48,220 +240 units + +462 +00:34:49,600 --> 00:34:53,140 +of course as you can know that the manufacturing + +463 +00:34:53,140 --> 00:34:57,700 +process goes through according to batches that + +464 +00:34:57,700 --> 00:35:02,420 +means that after a certain number of units we need + +465 +00:35:02,420 --> 00:35:06,080 +to clean for instance the machines, we need to + +466 +00:35:06,080 --> 00:35:09,000 +tweak the machines, we need to set up the + +467 +00:35:09,000 --> 00:35:12,680 +machines, this is the definition of setting up the + +468 +00:35:12,680 --> 00:35:18,180 +machinesCorrect? Therefore as the information here + +469 +00:35:18,180 --> 00:35:24,300 +tells us that each batch of the sample lens would + +470 +00:35:24,300 --> 00:35:30,270 +produce two hundred and forty unitsأما بالنسبة + +471 +00:35:30,270 --> 00:35:37,690 +للصورة المعضلة، نقدم فقط خمسة صور أو خمس عدد من + +472 +00:35:37,690 --> 00:35:42,790 +المجموعات على مجموعة واحدة فقط، هذا يعني أن كل + +473 +00:35:45,660 --> 00:35:48,680 +نحن بحاجة لإيقاف عملية عملية عملية عملية عملية + +474 +00:35:48,680 --> 00:35:50,820 +عملية عملية عملية عملية عملية عملية عملية عملية + +475 +00:35:50,820 --> 00:35:53,580 +عملية عملية عملية عملية عملية عملية عملية عملية + +476 +00:35:53,580 --> 00:35:53,680 +عملية عملية عملية عملية عملية عملية عملية عملية + +477 +00:35:53,680 --> 00:35:59,460 +عملية عملية عملية عملية عملية عملية عملية عملية + +478 +00:35:59,460 --> 00:36:03,120 +عملية عملية عملية عملية عملية عملية عملية عملية + +479 +00:36:03,120 --> 00:36:03,960 +عملية عملية عملية عملية عملية عملية عملية عملية + +480 +00:36:03,960 --> 00:36:03,960 +عملية عملية عملية عملية عملية عملية عملية عملية + +481 +00:36:03,960 --> 00:36:07,240 +عملية عملية عملية عملية عملية عملية عملية عملية + +482 +00:36:07,240 --> 00:36:10,840 +عملية عمل + +483 +00:36:21,950 --> 00:36:35,570 +إذا كنا نعرف أنه + +484 +00:36:35,570 --> 00:36:43,710 +يجب علينا إصلاح 60 ألف أشخاصوكل مجلد سيكون لديه او + +485 +00:36:43,710 --> 00:36:49,650 +سيصنع 240 مجلد هل نستخدم الاسم الموجود في الاسم + +486 +00:36:49,650 --> 00:36:50,110 +الموجود في الاسم الموجود في الاسم الموجود في الاسم + +487 +00:36:50,110 --> 00:36:50,850 +الموجود في الاسم الموجود في الاسم الموجود في الاسم + +488 +00:36:50,850 --> 00:36:51,410 +الموجود في الاسم الموجود في الاسم الموجود في الاسم + +489 +00:36:51,410 --> 00:36:54,250 +الموجود في الاسم الموجود في الاسم الموجود في الاسم + +490 +00:36:54,250 --> 00:36:54,450 +الموجود في الاسم الموجود في الاسم الموجود في الاسم + +491 +00:36:54,450 --> 00:36:54,450 +الموجود في الاسم الموجود في الاسم الموجود في الاسم + +492 +00:36:54,450 --> 00:36:55,170 +الموجود في الاسم الموجود في الاسم الموجود في الاسم + +493 +00:36:55,170 --> 00:37:00,090 +الموجود في الاسم الموجود في الاسم الموجود في الاسم + +494 +00:37:00,090 --> 00:37:05,190 +الموجود في الاسم الموجود + +495 +00:37:05,190 --> 00:37:11,820 +في الاسم الموجبالتالي، أيضًا للمصطلح الـ CL5 Lens + +496 +00:37:11,820 --> 00:37:21,500 +نقل الـ 15 ألف أجهزة إلى 50 أجهزة، وهذا يعني أننا + +497 +00:37:21,500 --> 00:37:26,280 +نحتاج 300 مجلد + +498 +00:37:26,280 --> 00:37:35,000 +لإنتاج 15 ألف أجهزة بقيمة كامة من الأجهزة. هل لديك + +499 +00:37:35,000 --> 00:37:40,990 +أسئلة؟بالطبع، هل حصلنا على عدد المجلدين من مبادرة + +500 +00:37:40,990 --> 00:37:49,130 +الوضع؟ ما زلنا لم نقرر عدد او عدد المجلدين من + +501 +00:37:49,130 --> 00:37:55,070 +مبادرة الوضع ما زلنا لم نقرر عدد عدد عدد ساعات + +502 +00:37:55,070 --> 00:38:04,690 +الوضع ما زلنا لم نذهب هناك بعد ذلكبالنسبة للمر 4، + +503 +00:38:04,690 --> 00:38:12,510 +أعطونا الوقت للإصلاح في كل مجلة، وكما نرى هنا، + +504 +00:38:12,510 --> 00:38:18,790 +المصادر المستخدمة للأشياء المختلفة ليسوا نفسها، + +505 +00:38:18,790 --> 00:38:24,000 +هذا نفس النقطة التي لديناdiscussed earlier if for + +506 +00:38:24,000 --> 00:38:28,580 +instance we have here two hours as the setup hours + +507 +00:38:28,580 --> 00:38:33,480 +and here also we have two hours therefore I can + +508 +00:38:33,480 --> 00:38:37,780 +choose as the allocation base the number of setups + +509 +00:38:38,960 --> 00:38:45,740 +ولكن لأن هنا لدينا أكتر تقلق، هذا يعني أننا نحتاج + +510 +00:38:45,740 --> 00:38:50,880 +أكتر وقت لنقوم بإصلاح الهواتف من جهاز S3 Lens، + +511 +00:38:50,880 --> 00:38:55,080 +لذلك لا يمكننا أن نستخدم رقم التجارب كأساس التجارب + +512 +00:38:55,080 --> 00:39:00,280 +لأن ساعات التجارب ستكون أساسات تجارب أكتر صحيحة. + +513 +00:39:00,300 --> 00:39:07,290 +هل لديك أسئلة؟بالطبع إذا كنا نعرف أننا نحتاج 250 + +514 +00:39:07,290 --> 00:39:13,190 +مجلة وكل مجلة ستحتاج 2 ساعة، هذا يعني أنه للـ S3 + +515 +00:39:13,190 --> 00:39:21,890 +Lens لكي نصنع الـ 60,000، نحتاج كم؟ 500 ساعة، هذا + +516 +00:39:21,890 --> 00:39:32,150 +يعنيأننا نحتاج 500 ساعة لإصلاح جهازنا لإصلاح + +517 +00:39:32,150 --> 00:39:35,170 +جهازنا لإصلاح جهازنا لإصلاح جهازنا لإصلاح جهازنا + +518 +00:39:35,170 --> 00:39:35,170 +لإصلاح جهازنا لإصلاح جهازنا لإصلاح جهازنا لإصلاح + +519 +00:39:35,170 --> 00:39:35,330 +جهازنا لإصلاح جهازنا لإصلاح جهازنا لإصلاح جهازنا + +520 +00:39:35,330 --> 00:39:36,570 +لإصلاح جهازنا لإصلاح جهازنا لإصلاح جهازنا لإصلاح + +521 +00:39:36,570 --> 00:39:37,570 +جهازنا لإصلاح جهازنا لإصلاح جهازنا لإصلاح جهازنا + +522 +00:39:37,570 --> 00:39:41,530 +لإصلاح جهازنا لإصلاح جهازنا لإصلاح جهازنا لإصلاح + +523 +00:39:41,530 --> 00:39:47,290 +جهازنا لإصلاح + +524 +00:39:47,290 --> 00:39:51,970 +جه + +525 +00:39:52,030 --> 00:39:58,490 +عن طريق الوصول لـ 1500 ساعة لنشطة الـ CL5 لنزلنا + +526 +00:39:58,490 --> 00:40:09,690 +نحتاج 1500 ساعات لنشطة الـ CL5 لنزلنا نحتاج 1500 + +527 +00:40:09,690 --> 00:40:10,930 +ساعات لنشطة الـ CL5 لنزلنا نحتاج 1500 ساعات لنشطة + +528 +00:40:10,930 --> 00:40:13,190 +الـ CL5 لنزلنا نحتاج 1500 ساعات لنشطة الـ CL5 + +529 +00:40:13,190 --> 00:40:14,490 +لنزلنا نحتاج 1500 ساعات لنشطة الـ CL5 لنزلنا نحتاج + +530 +00:40:14,490 --> 00:40:14,930 +1500 ساعات لنشطة الـ CL5 لنزلنا نحتاج 1500 ساعات + +531 +00:40:14,930 --> 00:40:15,370 +لنشطة الـ CL5 لنزلنا نحتاج 1500 ساعات لنشطة الـ + +532 +00:40:15,370 --> 00:40:17,470 +CL5 لنزلنا نحتاج 1500 ساعات لنشطة الـ CL5 لنزلنا + +533 +00:40:17,470 --> 00:40:24,080 +نحتاج 1500 ساعولذلك، قررنا عدد المجموعات من مجموعة + +534 +00:40:24,080 --> 00:40:27,680 +الـ Allocation Base، وهو في هذه الحالة عدد عدد عدد + +535 +00:40:27,680 --> 00:40:28,060 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +536 +00:40:28,060 --> 00:40:29,460 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +537 +00:40:29,460 --> 00:40:29,560 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +538 +00:40:29,560 --> 00:40:31,060 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +539 +00:40:31,060 --> 00:40:33,580 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +540 +00:40:36,010 --> 00:40:43,550 +ماذا هي المرحلة التالية؟ يجب أن نجمع 300 ألف دولار + +541 +00:40:43,550 --> 00:40:47,550 +إلى البرنامج + +542 +00:40:47,550 --> 00:40:54,610 +المختلفة CL5 و Sample Lens وهي المرحلة + +543 +00:40:54,610 --> 00:40:55,470 +المتواجدة هنا + +544 +00:41:02,400 --> 00:41:04,820 +بعد اتجارة عدد المجلدين من عدد عدد عدد عدد عدد عدد + +545 +00:41:04,820 --> 00:41:05,380 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +546 +00:41:05,380 --> 00:41:07,140 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +547 +00:41:07,140 --> 00:41:07,300 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +548 +00:41:07,300 --> 00:41:08,560 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +549 +00:41:08,560 --> 00:41:15,880 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +550 +00:41:15,880 --> 00:41:28,400 +عدد عدد عدد + +551 +00:41:28,400 --> 00:41:28,740 +ع + +552 +00:41:36,870 --> 00:41:42,430 +كم؟ 2000 ويعني + +553 +00:41:42,430 --> 00:41:51,030 +150 دولار هذه هي عدالة الاستخدام كما نستطيع أن نرى + +554 +00:41:51,030 --> 00:41:59,240 +هنا، انها مواجهة من هذه الاثنين الرقمينبالتالي + +555 +00:41:59,240 --> 00:42:10,960 +نحتاج الى 300000 لـ S3 وCL5 S3 تستخدم حتى كم ساعات + +556 +00:42:10,960 --> 00:42:21,420 +في ساعات التجارب فقط 500 وكل ساعة تستخدم 150$ من + +557 +00:42:21,420 --> 00:42:22,540 +300000 + +558 +00:42:28,610 --> 00:42:28,710 +العربية + +559 +00:42:35,080 --> 00:42:38,140 +بالتالي إذا كنا نحتاج أن ندفع الآن و نحن نحتاج أن + +560 +00:42:38,140 --> 00:42:47,980 +نتأكد من كم قيمة سيتم تدفعها لـ S3 سندفع 150$ في + +561 +00:42:47,980 --> 00:42:52,600 +ساعة تدفع تدفع + +562 +00:42:52,600 --> 00:42:56,540 +تدفع تدفع تدفع تدفع تدفع تدفع تدفع تدفع تدفع تدفع + +563 +00:42:56,540 --> 00:42:57,900 +تدفع تدفع تدفع تدفع تدفع تدفع تدفع تدفع تدفع تدفع + +564 +00:43:03,190 --> 00:43:10,070 +وإذا كان لـ CL5 ، فسنستخدم نفس الـ 150 دولار كل + +565 +00:43:10,070 --> 00:43:18,010 +ساعة مرتبطة بالعدد كام من الساعات المحتاجة لإنشاء + +566 +00:43:18,010 --> 00:43:26,860 +15000 جزء من CL5. لذلك كما نستطيع رؤيه هناthat the + +567 +00:43:26,860 --> 00:43:31,900 +allocated costs for the simple lens is seventy + +568 +00:43:31,900 --> 00:43:35,420 +five thousand dollars while as for the complex + +569 +00:43:35,420 --> 00:43:38,040 +lens it is two hundred and twenty five thousand + +570 +00:43:38,040 --> 00:43:43,910 +dollarsدعنا نقارن هذه المعلومات مع المعلومات + +571 +00:43:43,910 --> 00:43:49,190 +باعتبار برنامج Simple Costing نعم بالطبع قالنا في + +572 +00:43:49,190 --> 00:43:55,190 +برنامج Simple Costing أن 60$ هي عملية تجارب جميع + +573 +00:43:55,190 --> 00:44:01,390 +مدارس الاندارك ولكن هنا فقط أخذوا جزء من 300,000$ + +574 +00:44:01,390 --> 00:44:07,350 +لذلك باعتبار برنامج Simple Costing المعاملات + +575 +00:44:07,350 --> 00:44:08,570 +مختلفة + +576 +00:44:11,530 --> 00:44:15,450 +هو في الواقع نفس الشيء، هنا لدينا 75000 لعينة + +577 +00:44:15,450 --> 00:44:20,790 +بسيطة وهنا لدينا تقريبا 75000 لعينة كمplex لعينة، + +578 +00:44:20,790 --> 00:44:29,150 +لذلك كما نستطيع أن نرى بسبب أن لعينة بسيطة استخدمت + +579 +00:44:29,150 --> 00:44:36,290 +أكتر ساعة عمل مصممة مباشرة، كانت مجموعة مع أكتر + +580 +00:44:36,290 --> 00:44:38,030 +مجموعة مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع + +581 +00:44:38,030 --> 00:44:38,030 +مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع + +582 +00:44:38,030 --> 00:44:38,030 +مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع + +583 +00:44:38,030 --> 00:44:40,890 +مجتمع مجتمع مجتمع مجwhich is not an accurate thing + +584 +00:44:40,890 --> 00:44:46,350 +as we saw or as we determined according to the + +585 +00:44:46,350 --> 00:44:51,210 +number of setup hours here according to the number + +586 +00:44:51,210 --> 00:44:54,970 +of setup hours it is quite the opposite because + +587 +00:44:54,970 --> 00:44:57,610 +according to the direct manufacturing labor hours + +588 +00:44:57,610 --> 00:45:03,150 +the simple lens used up thirty thousand labor + +589 +00:45:03,150 --> 00:45:03,690 +hours + +590 +00:45:06,550 --> 00:45:11,850 +و الـ Complex Length كانت تستخدم 9750 ساعة عملية، + +591 +00:45:11,850 --> 00:45:17,870 +نعم 9750 ساعات عملية، لذلك إذا كنت أستخدم الساعات + +592 +00:45:17,870 --> 00:45:22,530 +العملية، فسأعطي المزيد من الـ costs إلى الـ Simple + +593 +00:45:22,530 --> 00:45:26,510 +Lengths من الـ Complex Lengths، وهو بالضبط ما حدث + +594 +00:45:26,510 --> 00:45:29,350 +في سيستخدام الـ Simple Costing، كما يمكننا أن نرى + +595 +00:45:29,350 --> 00:45:37,420 +هناولكن بعد إعادة إعادة إعادة إعادة تجاربنا وإعادة + +596 +00:45:37,420 --> 00:45:40,180 +إعادة تجاربنا باستخدام الـ ABC وباستخدام التجارب + +597 +00:45:40,180 --> 00:45:49,820 +المشغولة نجد أن الـ S3 تستخدم أقل مصادر من الـ CL5 + +598 +00:45:49,820 --> 00:45:50,600 +في تجارب التجارب + +599 +00:45:54,560 --> 00:46:00,260 +بالتالي، الفرق كان في استخدام هذه الطريقة العامة + +600 +00:46:00,260 --> 00:46:07,060 +العامة لتعامل جميع الأسعار على نفس مبادرة التعامل + +601 +00:46:07,060 --> 00:46:15,410 +مع الأسعار، بالطبع شيء يجب أن تعتبره دائما أنمهما + +602 +00:46:15,410 --> 00:46:21,230 +كانت طريقة التي نستخدمها ومهما كانت نسخة التي + +603 +00:46:21,230 --> 00:46:28,810 +نستخدمها ، لن تؤثر بطريقة اخرى على نسختنا كما + +604 +00:46:28,810 --> 00:46:32,630 +نستطيع أن نرى هنا ، نسخة الوضع لإصلاح المواد + +605 +00:46:32,630 --> 00:46:40,760 +300000 و 300000 هنا أيضًالذلك إستخدام طرح مختلفة + +606 +00:46:40,760 --> 00:46:44,160 +للتعامل مع مجموعات مختلفة أو مجموعات مجموعات + +607 +00:46:44,160 --> 00:46:45,160 +مجموعات مختلفة أو مجموعات مختلفة أو مجموعات مختلفة + +608 +00:46:45,160 --> 00:46:47,580 +أو مجموعات مختلفة أو مجموعات مختلفة أو مجموعات + +609 +00:46:47,580 --> 00:46:48,840 +مختلفة أو مجموعات مختلفة أو مجموعات مختلفة أو + +610 +00:46:48,840 --> 00:46:48,840 +مجموعات مختلفة أو مجموعات مختلفة أو مجموعات مختلفة + +611 +00:46:48,840 --> 00:46:50,180 +أو مجموعات مختلفة أو مجموعات مختلفة أو مجموعات + +612 +00:46:50,180 --> 00:46:52,060 +مختلفة أو مجموعات مختلفة أو مجموعات مختلفة أو + +613 +00:46:52,060 --> 00:46:57,580 +مجموعات مختلفة أو مجموعات + +614 +00:46:57,580 --> 00:47:03,120 +مختلفة أو + +615 +00:47:03,120 --> 00:47:10,560 +مجمof course as we can see here we do not have + +616 +00:47:10,560 --> 00:47:16,480 +enough time to present the + +617 +00:47:16,480 --> 00:47:19,740 +next point so inshallah we are going to continue + +618 +00:47:19,740 --> 00:47:25,420 +in the next lecture thank you for listening and + +619 +00:47:25,420 --> 00:47:27,220 +I'll see you in the next lecture + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/YwQ0KgkHgbo.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/YwQ0KgkHgbo.srt new file mode 100644 index 0000000000000000000000000000000000000000..64014f461f75c662a16a82f1fe6474f7589132fd --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/YwQ0KgkHgbo.srt @@ -0,0 +1,2045 @@ + +1 +00:00:22,040 --> 00:00:28,000 +بدأت قبل ذلك في الدراسات السابقة عن عملية تحويلنا + +2 +00:00:28,000 --> 00:00:34,680 +أو في موضوع عملية تحويلنا و رأينا كيف نتعامل + +3 +00:00:34,680 --> 00:00:38,840 +بالطبع أولاً بالطبع لتخطيط مصمم الاختلافات + +4 +00:00:38,840 --> 00:00:44,360 + وانتقل هذه الاختلافات + +5 +00:00:44,360 --> 00:00:49,680 +وكما قلنا أن هذه 10500 اختلافات غير مفيدة يمكن أن + +6 +00:00:49,680 --> 00:00:53,640 +تكون مقيمة على اختلاف استخدام واختلاف فعالية + +7 +00:00:53,640 --> 00:01:00,280 +بالطبع رأينا كيف تم تخطيطها وكيف تم انتقالها. الآن + +8 +00:01:00,280 --> 00:01:04,380 +فقط يبقى واحد نقطة في هذه القصة كيف تخطيط + +9 +00:01:06,890 --> 00:01:07,650 +مصادر عملية + +10 +00:01:07,650 --> 00:01:10,210 + +11 +00:01:10,210 --> 00:01:15,870 + +12 +00:01:15,870 --> 00:01:17,530 + +13 +00:01:17,530 --> 00:01:17,630 + +14 +00:01:17,630 --> 00:01:18,450 + +15 +00:01:18,450 --> 00:01:18,510 + +16 +00:01:40,100 --> 00:01:45,340 +حسنًا، دعنا نأخذ مصمم المجاور للأسلحة التي + +17 +00:01:45,340 --> 00:01:53,910 +تحتوي على نسبة 9000 مليون دولار. هل تعتقد أن 9000 + +18 +00:01:53,910 --> 00:01:58,450 +ميزة غير مستحيلة هي ميزة مفيدة أو ميزة مفيدة + +19 +00:01:58,450 --> 00:02:04,310 +لكلاهما؟ ماذا تعتقد؟ ماذا هي ميزة مفيدة؟ قلنا + +20 +00:02:04,310 --> 00:02:08,330 +باعتبار المصمم ، ماذا هي ميزة مفيدة؟ + +21 +00:02:08,330 --> 00:02:12,470 +ميزة مفيدة هي ميزة مفيدة بسبب الاختلاف بين + +22 +00:02:12,470 --> 00:02:18,450 +المجموعات العامة + +23 +00:02:21,380 --> 00:02:27,120 +مقارنة المساعدة + +24 +00:02:27,120 --> 00:02:32,080 + +25 +00:02:32,080 --> 00:02:35,560 + +26 +00:02:35,560 --> 00:02:36,620 + +27 +00:02:36,620 --> 00:02:37,180 + +28 +00:02:37,180 --> 00:02:41,260 + +29 +00:02:41,260 --> 00:02:43,680 + +30 +00:02:43,680 --> 00:02:48,740 + +31 +00:02:48,740 --> 00:02:50,320 +مقارنة المساعدة + +32 +00:02:53,450 --> 00:03:00,420 +الآن دعنا نأخذ الـ 9000 انتصار غير مفيد. دعنا نفسر + +33 +00:03:00,420 --> 00:03:08,220 +هذه المقارنة، هل تعتقد أن هذا التغيير من 276 ألف + +34 +00:03:08,220 --> 00:03:17,600 +دولار إلى 285 ألف دولار، وهو 9000 أعلى من المتوقع + +35 +00:03:17,600 --> 00:03:25,400 +أو من المدفع هو بسبب أعلى ساعة الهواتف؟ أم بالطبع + +36 +00:03:25,400 --> 00:03:29,420 +كما نعرف جميعًا كما أخبرنا جميعًا أن هذا المقال + +37 +00:03:29,420 --> 00:03:30,560 + +38 +00:03:30,560 --> 00:03:31,980 + +39 +00:03:31,980 --> 00:03:36,080 + +40 +00:03:36,080 --> 00:03:37,500 + +41 +00:03:37,500 --> 00:03:37,560 + +42 +00:03:37,560 --> 00:03:39,240 + +43 +00:03:39,240 --> 00:03:49,100 +المستخدمي + +44 +00:03:50,020 --> 00:03:55,660 +وكانت تعتبر بالنسبة لـ 4000 ساعة الموظفين، صحيح؟ + +45 +00:03:55,660 --> 00:03:59,560 +لأن هذا هو نفس الرقم من الرقم الموجود في الميزانية، + +46 +00:03:59,560 --> 00:04:02,760 +ولكن بالنسبة لصالحنا الواقعي، كانت ساعة الموظفين + +47 +00:04:02,760 --> 00:04:08,760 +4500، فهل تعتقد أن التغيير في ساعات الموظفين أو + +48 +00:04:08,760 --> 00:04:13,960 +الانعكاس في عدد ساعات الموظفين ازداد مجموعاتنا + +49 +00:04:13,960 --> 00:04:17,500 + +50 +00:04:17,500 --> 00:04:18,040 + +51 +00:04:18,040 --> 00:04:18,960 +مصممة + +52 +00:04:26,270 --> 00:04:35,490 +نعم + +53 +00:04:35,490 --> 00:04:36,290 +نعم + +54 +00:04:36,290 --> 00:04:36,790 +نعم + +55 +00:04:36,790 --> 00:04:36,990 +نعم + +56 +00:04:36,990 --> 00:04:38,430 +نعم + +57 +00:04:38,430 --> 00:04:41,430 +نعم + +58 +00:04:41,430 --> 00:04:43,670 +نعم + +59 +00:04:46,720 --> 00:04:54,460 +لن يتغير بالكامل كمية المجلدات التي تنتج أو كمية + +60 +00:04:54,460 --> 00:04:56,380 + +61 +00:04:56,380 --> 00:04:57,100 + +62 +00:04:57,100 --> 00:04:57,240 + +63 +00:04:57,240 --> 00:04:58,620 + +64 +00:04:58,620 --> 00:04:59,300 + +65 +00:04:59,300 --> 00:04:59,360 + +66 +00:04:59,360 --> 00:04:59,380 + +67 +00:04:59,380 --> 00:05:04,470 +أو كمية المجلدات التي تنتج. أو كمية المجلدات التي تنتج. إذا كنا + +68 +00:05:04,470 --> 00:05:10,810 +نستخدم 4500 ساعات المواصفات أو نستخدم 3500 ساعات + +69 +00:05:10,810 --> 00:05:14,530 +المواصفات. هذا هو التفريق لجزء من مدينة مقاومة، + +70 +00:05:14,530 --> 00:05:19,730 +لذلك باعتبار هذا التفريق، سنقول أكثر بالتأكيد + +71 +00:05:19,730 --> 00:05:31,170 +أننا لن نبقى لدينا تغيير تسريع، لذلك + +72 +00:05:33,350 --> 00:05:36,010 + +73 +00:05:36,010 --> 00:05:37,150 + +74 +00:05:37,150 --> 00:05:44,030 + +75 +00:05:53,950 --> 00:05:58,470 +أو كمية الإنتاج + +76 +00:05:58,470 --> 00:06:01,690 + +77 +00:06:01,690 --> 00:06:03,710 + +78 +00:06:03,710 --> 00:06:05,470 + +79 +00:06:05,470 --> 00:06:11,290 + +80 +00:06:11,290 --> 00:06:17,550 + +81 +00:06:17,550 --> 00:06:22,410 +أو + +82 +00:06:22,410 --> 00:06:26,960 +كمية الإنتاج. مقارنة بين المقاومة العامة والمقاومة + +83 +00:06:26,960 --> 00:06:31,080 +الحقيقية لن تؤثر على المساعدة أو المساعدة الكاملة + +84 +00:06:31,080 --> 00:06:32,880 +والتي هي المساعدة التجارية + +85 +00:06:32,880 --> 00:06:35,380 + +86 +00:06:35,380 --> 00:06:37,020 + +87 +00:06:37,020 --> 00:06:37,440 + +88 +00:06:37,440 --> 00:06:39,780 + +89 +00:06:39,780 --> 00:06:39,820 + +90 +00:06:39,820 --> 00:06:50,160 +التجارية + +91 +00:06:50,740 --> 00:06:56,680 +بالتالي، جمع الـ 9000 عدد من الـ Fixed + +92 +00:06:56,680 --> 00:06:59,820 +Manufacturing Overhead Flexible Budget Variants + +93 +00:06:59,820 --> 00:07:06,240 +غير مفضلة بسبب واحد فقط وهو الـ Spending Variance. + +94 +00:07:07,280 --> 00:07:10,080 +بالتالي، 9000 عدد من الـ Fixed Manufacturing + +95 +00:07:10,080 --> 00:07:14,180 +Overhead Flexible Budget Variants أو 9000 دولار + +96 +00:07:14,180 --> 00:07:18,880 +غير مفضلة بسبب + +97 +00:07:20,660 --> 00:07:26,340 +وهذا يجعلنا ندفع أكثر على هذه الأشياء مما كنا + +98 +00:07:26,340 --> 00:07:33,420 +نتوقع من قبل الإنتاج، لذلك دائمًا الإنتاج + +99 +00:07:33,420 --> 00:07:39,980 +المفتوحة للتعامل مع الهاتف هو الإنتاج المفتوح، + +100 +00:07:39,980 --> 00:07:43,680 +لماذا؟ لأننا لم نكن لدينا إنتاج مفتوح + +101 +00:07:43,680 --> 00:07:44,940 +باعتبارنا + +102 +00:07:49,870 --> 00:07:59,870 +أي سؤال؟ لدينا سؤال؟ لذلك، ماذا يمكن أن يكون الوضع + +103 +00:07:59,870 --> 00:08:05,710 +في تجاربك؟ يمكنك أولاً أن تعطينا بعض الأمثلة في + +104 +00:08:05,710 --> 00:08:11,090 +التجارب، هذا ما أقوله could be that excellent + +105 +00:08:11,090 --> 00:08:14,910 +depreciation could be depreciation excellent what + +106 +00:08:14,910 --> 00:08:19,270 +else but in depreciation you are right this is one + +107 +00:08:19,270 --> 00:08:22,210 +of the examples that is not one of the codes + +108 +00:08:29,910 --> 00:08:33,750 +this is something to consider if there is a + +109 +00:08:33,750 --> 00:08:39,570 +security threat of course at an escalated salary + +110 +00:08:39,570 --> 00:08:47,190 +we have supervision posts with salaries for the + +111 +00:08:47,190 --> 00:08:50,890 +security and so on. Therefore, as we can see here + +112 +00:08:50,890 --> 00:08:54,970 +that we have a lot of violations within the + +113 +00:08:54,970 --> 00:09:01,150 +security of a school. Therefore، إذا كان هناك دفع أو + +114 +00:09:01,150 --> 00:09:06,610 +قيمة تم تخلصها من ما كانت تتوقعه أو تتخلص من ما + +115 +00:09:06,610 --> 00:09:10,510 +كانت تتخلص منه، فهذا سيكون اتفاق دفع أو هذا سيكون + +116 +00:09:10,510 --> 00:09:16,350 +اتفاق دفع. على سبيل المثال، نحن نتوقع أن ندفع دفعًا + +117 +00:09:16,350 --> 00:09:22,050 +بقيمة 10 ألف دولار لشركتنا + +118 +00:09:22,050 --> 00:09:27,690 + +119 +00:09:27,720 --> 00:09:30,660 +Therefore, the rent was expected to be 10,000 and + +120 +00:09:30,660 --> 00:09:34,200 +we paid 6,000. Therefore, we have a 5,000 special + +121 +00:09:34,200 --> 00:09:38,980 +salary. We expected to pay salaries for the + +122 +00:09:38,980 --> 00:09:42,140 +supervision or the supervisors by the amount of + +123 +00:09:42,140 --> 00:09:46,300 +100,000 and we paid 110,000 which is expected or + +124 +00:09:46,300 --> 00:09:49,080 +unspecified special salary. And of course, you can + +125 +00:09:49,080 --> 00:09:52,760 +have a measurable value if the expected fixed cost + +126 +00:09:53,020 --> 00:09:58,800 +أو آسف، الـ actual fixed cost was less than the + +127 +00:09:58,800 --> 00:10:04,520 +expected fixed cost. أي أسئلة؟ Therefore, as + +128 +00:10:04,520 --> 00:10:07,940 +you can see here, the fixed manufacturing overhead + +129 +00:10:07,940 --> 00:10:14,580 +science analysis is quite central. بسبب أنه يجب أن + +130 +00:10:14,580 --> 00:10:17,940 +يكون هناك اختلافات مفيدة و فقط اختلافات مفيدة + +131 +00:10:17,940 --> 00:10:20,440 + +132 +00:10:20,440 --> 00:10:22,180 + +133 +00:10:22,180 --> 00:10:30,520 + +134 +00:10:30,520 --> 00:10:31,000 + +135 +00:10:31,000 --> 00:10:37,160 + +136 +00:10:45,560 --> 00:10:50,140 +استخدام الوصفات العامة وكما تحدثنا عن الوصفات + +137 +00:10:50,140 --> 00:10:56,160 +العامة، واحدة، الوصفات العامة، قال إنه لا يمكن أن تنتظر + +138 +00:10:56,160 --> 00:11:02,180 +حتى نهاية الوقت لكي تتعامل مع مجموعاتنا لكي نتعامل + +139 +00:11:02,180 --> 00:11:04,040 + +140 +00:11:04,040 --> 00:11:05,440 + +141 +00:11:05,440 --> 00:11:08,860 + +142 +00:11:08,860 --> 00:11:10,120 + +143 +00:11:10,120 --> 00:11:13,240 + +144 +00:11:13,240 --> 00:11:19,340 + +145 +00:11:19,340 --> 00:11:23,870 +مجموعاتنا لكي نتعامل مع مجموعاتنا. unless we allocate the cost of + +146 +00:11:23,870 --> 00:11:25,750 +of course the transaction overhead whether the + +147 +00:11:25,750 --> 00:11:29,970 +variable or the fixed within the year itself، + +148 +00:11:29,970 --> 00:11:33,950 +therefore it should be a continuous let us say a + +149 +00:11:33,950 --> 00:11:38,470 +continuous process within the year، therefore in + +150 +00:11:38,470 --> 00:11:42,370 +order to have this or in order to attain this goal + +151 +00:11:42,370 --> 00:11:47,730 +we need to use the budget system. Of course this + +152 +00:11:47,730 --> 00:11:51,690 +topic .. this .. this topic that I am talking + +153 +00:11:51,690 --> 00:11:54,370 +about we need to discuss before we start with one + +154 +00:11:54,370 --> 00:11:58,770 +therefore we need to use the budgeted course in + +155 +00:11:58,770 --> 00:12:04,610 +order to have an ongoing process of let us say + +156 +00:12:04,610 --> 00:12:08,170 +growing the course within a year or within 50 + +157 +00:12:08,170 --> 00:12:12,790 +years itself. therefore نحن لم نستطع أن ننتظر حتى + +158 +00:12:12,790 --> 00:12:18,750 +نهاية الوقت لكي نعرف قوتنا الحقيقية ونعرف رقمنا + +159 +00:12:18,750 --> 00:12:22,450 +الحقيقي، لذلك إذا لم أستطع أن أنتظر حتى نهاية + +160 +00:12:22,450 --> 00:12:26,730 +الوقت، فأنا بحاجة لكي أحصل على رقم كبير، هذا هو + +161 +00:12:26,730 --> 00:12:30,470 +السبب لما نحصل على رقم 101 + +162 +00:12:31,680 --> 00:12:34,520 + +163 +00:12:34,520 --> 00:12:44,800 + +164 +00:12:44,800 --> 00:12:45,960 + +165 +00:12:45,960 --> 00:12:46,160 + +166 +00:12:46,160 --> 00:12:46,240 + +167 +00:12:46,240 --> 00:12:50,600 + +168 +00:12:50,600 --> 00:12:54,680 +عدد + +169 +00:12:54,680 --> 00:12:58,860 +عدد + +170 +00:12:58,860 --> 00:13:05,190 +عدد according to the standard rate multiplied by the + +171 +00:13:05,190 --> 00:13:11,770 +standard quantity. Correct؟ Therefore .. now I need + +172 +00:13:11,770 --> 00:13:15,450 +to ask you this question. What would be the amount + +173 +00:13:15,450 --> 00:13:20,250 +allocated in papers of this company or website? + +174 +00:13:30,020 --> 00:13:36,540 +ماذا يكون المقال الذي مجرد هذا البرنامج؟ ماذا يكون + +175 +00:13:36,540 --> 00:13:41,100 +المقال الذي مجرد هذا البرنامج؟ ماذا + +176 +00:13:41,100 --> 00:13:46,500 +يكون المقال الذي مجرد + +177 +00:13:46,500 --> 00:13:48,020 +هذا البرنامج؟ + +178 +00:14:03,550 --> 00:14:16,930 + +179 +00:14:16,930 --> 00:14:19,370 + +180 +00:14:19,370 --> 00:14:19,730 + +181 +00:14:19,730 --> 00:14:20,710 + +182 +00:14:20,710 --> 00:14:21,210 + +183 +00:14:21,210 --> 00:14:21,670 + +184 +00:14:21,670 --> 00:14:22,070 + +185 +00:14:22,070 --> 00:14:23,990 + +186 +00:14:23,990 --> 00:14:28,910 +ما أخبرناه قبل. وبالنسبة لرقمنا أو رقم + +187 +00:14:28,910 --> 00:14:37,050 +مجتمعنا لـ 13 ساعة، ومجتمعنا 6 على S4. نحن قررنا أن + +188 +00:14:37,050 --> 00:14:49,700 +نجمع 57.5 دولار على مدى 13 ساعة. السنة الأولى + +189 +00:14:49,700 --> 00:14:53,020 +كانت الـ allocation rate التي كانت تقرر أو كانت + +190 +00:14:53,020 --> 00:14:56,940 +تقرر في السنة الأولى. لذلك يجب أن نفهمها، لذلك + +191 +00:14:56,940 --> 00:15:01,780 +نتعامل بـ 67 + +192 +00:15:01,780 --> 00:15:11,420 +.5$ وهذا مشكلة لنا لأن إذا كنت أستخدم 67.5$ كما + +193 +00:15:11,420 --> 00:15:19,550 +قلت قبل أن يجب أن نتعامل بـ 600$ لأن أي شخص يرى هذا + +194 +00:15:19,550 --> 00:15:26,930 +الرقم سيفكر أنه إذا كنت أستخدم ساعة جهاز واحدة + +195 +00:15:26,930 --> 00:15:34,650 +سأستخدم 57.5$. إذا لم أستخدم ساعة جهاز هذا لن + +196 +00:15:34,650 --> 00:15:40,890 +أستخدم 57.5$، لذلك يمكننا أن نفكر في هذا الرقم + +197 +00:15:40,890 --> 00:15:49,340 +كقيمة وليس كقيمة، هذا هو المشكلة. وعندما نعطي المال + +198 +00:15:49,340 --> 00:15:57,040 +نفعل بالضبط كما لو أننا نحرر المال كما لو أنهم + +199 +00:15:57,040 --> 00:15:59,260 + +200 +00:15:59,260 --> 00:15:59,740 + +201 +00:15:59,740 --> 00:16:01,380 + +202 +00:16:01,380 --> 00:16:02,960 + +203 +00:16:02,960 --> 00:16:03,360 + +204 +00:16:03,360 --> 00:16:03,580 + +205 +00:16:03,580 --> 00:16:04,840 + +206 +00:16:04,840 --> 00:16:12,240 +مستخدمين + +207 +00:16:13,720 --> 00:16:17,640 +أو لا، باعتبار ما قلناه قبل قليل، أن الـ Fixed + +208 +00:16:17,640 --> 00:16:21,540 +Cost لن يتغير باعتبار تغيير عدد الكيلوغرام من + +209 +00:16:21,540 --> 00:16:27,500 +الـ Allocation Days. لذلك، الإصرار على أن كل ساعة + +210 +00:16:27,500 --> 00:16:33,480 +الهواتف تكلف 57.5$ هي غير صحيحة، لأن هذا الـ Cost + +211 +00:16:33,480 --> 00 + +223 +00:17:17,150 --> 00:17:33,430 +عملية عملية عمل + +224 +00:17:33,500 --> 00:17:39,880 +سنقوم بإعادة المال باعتبار 57.5$، لذلك سنقوم + +225 +00:17:39,880 --> 00:17:45,680 +بإعادة، أو سنقوم بإعادة المال باعتبار 57.5$، لذلك + +226 +00:17:45,680 --> 00:17:47,600 +سنقوم بإعادة، أو سنقوم بإعادة المال باعتبار 57.5$، + +227 +00:17:47,600 --> 00:17:51,520 +لذلك سنقوم بإعادة المال باعتبار 57.5$، لذلك سنقوم + +228 +00:17:51,520 --> 00:17:57,360 +بإعادة المال باعتبار 57.5$، لذلك سنقوم بإعادة + +229 +00:17:57,360 --> 00:18:00,380 +المال باعتبار 57.5$، لذلك سنقوم بإعادة المال + +230 +00:18:00,380 --> 00:18:06,500 +باعتبار الذي يتم تجاربه على مصادر مصادر مصادر مصادر + +231 +00:18:06,500 --> 00:18:07,560 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +232 +00:18:07,560 --> 00:18:14,440 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +233 +00:18:14,440 --> 00:18:14,800 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +234 +00:18:14,800 --> 00:18:15,500 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +235 +00:18:15,500 --> 00:18:15,620 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +236 +00:18:15,620 --> 00:18:20,040 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +237 +00:18:20,040 --> 00:18:28,390 +مصادر. هذه هي المقدمة التي لن تتغير باعتبارنا، لن + +238 +00:18:28,390 --> 00:18:31,830 +تتغير إذا كنا نستخدم 4000 ساعة عملية العمل، 5000 + +239 +00:18:31,830 --> 00:18:35,130 +ساعات عملية العمل، 3000 ساعات عملية العمل، لكن + +240 +00:18:35,130 --> 00:18:40,750 +المشكلة هي عندما نستخدم مجموعة على مجموعة، مجموعة + +241 +00:18:40,750 --> 00:18:45,970 +عملية عملية عمل، فسنقول إنها ستجعل الفرصة مختلفة، + +242 +00:18:45,970 --> 00:18:51,810 +لذلك الآن يجب أن نعتبر الفرصة بينما كان مدفعًا، وما + +243 +00:18:51,810 --> 00:18:57,570 +لم يتغير، وما كان مدفعًا، وما كان مدفعًا، وما لم + +244 +00:18:57,570 --> 00:18:57,590 +يتغير، وما كان مدفعًا، وما كان مدفعًا، وما كان مدفعًا + +245 +00:18:57,590 --> 00:18:57,670 +وما كان مدفعًا، وما كان مدفعًا، وما كان مدفعًا، وما + +246 +00:18:57,670 --> 00:18:58,330 +مدفعًا، وما كان مدفعًا، وما كان مدفعًا، وما كان + +247 +00:18:58,330 --> 00:18:59,130 +مدفعًا، وما كان مدفعًا، وما كان مدفعًا، وما كان + +248 +00:18:59,130 --> 00:19:06,070 +مدفعًا، وما كان مدفعًا + +249 +00:19:06,070 --> 00:19:13,610 +وما كان م + +250 +00:19:20,710 --> 00:19:26,370 +في عام الميزانية، قررنا أن عملية المصادر المستقبلية + +251 +00:19:26,370 --> 00:19:34,010 +على جزء منها هو 57.5 دولار بالفعل، + +252 +00:19:34,010 --> 00:19:38,290 +بمجموعة ما؟ بمجموعة الهواتف العامة العامة العامة + +253 +00:19:38,290 --> 00:19:40,750 +العامة العامة العامة العامة العامة العامة العامة + +254 +00:19:40,750 --> 00:19:41,270 +العامة العامة العامة العامة العامة العامة العامة + +255 +00:19:41,270 --> 00:19:44,430 +العامة العامة العامة العامة العامة العامة العامة + +256 +00:19:44,430 --> 00:19:46,630 +العامة العامة العامة العامة العامة العامة العامة + +257 +00:19:46,630 --> 00:19:49,130 +العامة العامة. بالنسبة إلى ماذا؟ بالنسبة إلى عدد مجلد + +258 +00:19:49,130 --> 00:19:54,870 +و بالنسبة إلى ماذا؟ إلى عدد مجلد أو عدد عادل، لهذا + +259 +00:19:54,870 --> 00:20:00,250 +السبب سأخلق عددًا عادلًا مع عدد عادل، لهذا السبب إذا + +260 +00:20:00,250 --> 00:20:07,010 +كنت سأعطي في هذا السنة أو في هذا الشهر، شهر أبريل، + +261 +00:20:07,010 --> 00:20:13,380 +سنعطي بالنسبة إلى 4000 machine hours, that is the + +262 +00:20:13,380 --> 00:20:17,740 +standard amount of machine hours to produce what? + +263 +00:20:17,940 --> 00:20:22,380 +to produce the actual number of units of 10,000 + +264 +00:20:22,380 --> 00:20:27,980 +units. Therefore, the quantity or the standard + +265 +00:20:27,980 --> 00:20:31,100 +machine quantity is the 4000 machine hours + +266 +00:20:31,100 --> 00:20:34,280 +multiplied by the standard rate, of course, + +267 +00:20:34,280 --> 00:20:35,700 +according to our calculation. + +268 +00:20:38,560 --> 00:20:41,580 +هذه السنة قمنا بالتخطيط بأن مصمم التصنيع المساعد + +269 +00:20:41,580 --> 00:20:47,620 +على الوظيفة بجزء آخر كما رأينا من خطوطنا هو 57.5$ + +270 +00:20:47,620 --> 00:20:52,660 +لذلك قيمة المعاملة المضمونة بالمعاملة المضمونة 57 + +271 +00:20:52,660 --> 00:20:57,960 +.5 مضمونة بـ 4000 هو 230,000$ + +272 +00:21:04,540 --> 00:21:06,820 +per machine hour, because the allocation basis is + +273 +00:21:06,820 --> 00:21:10,640 +the machine hours, is not the units, of course, we + +274 +00:21:10,640 --> 00:21:15,280 +can use it if if we change the 57.5 from per hour + +275 +00:21:15,280 --> 00:21:18,940 +to per unit, we could do that here, no problem. + +276 +00:21:18,940 --> 00:21:24,560 +Therefore, as we can see here that we treated + +277 +00:21:29,320 --> 00:21:33,920 +ماذا يعني بهذه التخطيط؟ أقول باعتبار هذه التخطيط + +278 +00:21:33,920 --> 00:21:41,220 +بأن كل جزء من 4000 ساعات قمت باستخدام أو قمت + +279 +00:21:41,220 --> 00:21:47,740 +باستخدام 57.5$ في هذه الساعة، هل هذا صحيح؟ ليس + +280 +00:21:47,740 --> 00:21:52,380 +صحيح، لماذا؟ لأن كما نستطيع أن نرى هنا، القيمة + +281 +00:21:52,380 --> 00:21:58,660 +باعتبارنا كانت فقط 230,000$ بسبب أن الساعة المواصلة + +282 +00:21:58,660 --> 00:22:05,060 +هنا كانت أقل من المتوقع. كيف كانت أقل من المتوقع؟ + +283 +00:22:05,060 --> 00:22:12,420 +بسبب عدد مجتمعنا الاصطناعي، نحن قررنا أو توقعنا أن + +284 +00:22:12,420 --> 00:22:16,640 +يكون هناك 12000 جزيرة وليس 10000 جزيرة، لذلك لدينا + +285 +00:22:16,640 --> 00:22:24,560 +مقارنة هنا بقيمة 2000 جزيرة، لذلك ما أقوله هنا بسبب + +286 +00:22:24,560 --> 00:22:30,580 +أنني لم أصنع الـ 2000 عمليات، فالأسعار ستكون أقل، + +287 +00:22:30,580 --> 00:22:34,800 +هل هذا صحيح؟ لا، هذا ليس صحيحًا باعتبارنا عن مصممة + +288 +00:22:34,800 --> 00:22:35,640 +التصنيع المستقبلي. + +289 +00:22:38,670 --> 00:22:41,730 +سيكون هناك مقارنة، يجب أن نتعامل مع هذه المقارنة، يجب + +290 +00:22:41,730 --> 00:22:46,070 +أن نتعامل مع هذه المقارنة باعتبار ما؟ باعتبار الفرق + +291 +00:22:46,070 --> 00:22:51,810 +بين الـ 230,000 و 276,000، والتي هي المقارنة + +292 +00:22:51,810 --> 00:22:56,670 +الحقيقية التي يجب أن تكون اعتبارها. + +293 +00:22:57,210 --> 00:23:00,210 +بالطبع، باعتبار أساسنا، هذه هي المقارنة التي + +294 +00:23:00,210 --> 00:23:05,360 +سنستخدمها، هذه هي المقارنة التي سنعتبرها، ولكن + +295 +00:23:05,360 --> 00:23:09,120 +المبلغ الواقعي الذي يجب أن يكون أو يجب أن يكون + +296 +00:23:09,120 --> 00:23:17,060 +اعتباره هو الـ 276 وليس الـ 230. هل لديك أسئلة؟ + +297 +00:23:17,060 --> 00:23:23,360 +لذلك الآن لدينا نوع آخر من التغييرات، بالطبع كما + +298 +00:23:23,360 --> 00:23:28,200 +قلنا، الفرق بين الـ 276,000 التي هي المبلغ الواقعي + +299 +00:23:28,200 --> 00:23:33,900 +والـ 285,000 التي هي المبلغ الواقعي هي المبلغ + +300 +00:23:39,300 --> 00:23:44,420 +لن يكون هناك أي قطع ثانوية كما نستطيع أن نذكر في + +301 +00:23:44,420 --> 00:23:47,900 +مصممة التصنيع المتوسط، لدينا قطعة ثانوية لكي + +302 +00:23:47,900 --> 00:23:52,180 +نختار أو لكي نقل 9000 مليار دولار غير مفروض + +303 +00:23:52,180 --> 00:23:57,380 +لاستخدام وإفعاله. هنا لدينا لا إفعاله، لذلك لا + +304 +00:23:57,380 --> 00:24:02,100 +نحتاج لقطعة ثانوية، لذلك الفرق بين المدفع المفتوح + +305 +00:24:02,100 --> 00:24:05,260 +أو المفتوح بين المدفع المفتوح، لأن المدفع المفتوح + +306 +00:24:05,260 --> 00:24:10,270 +والمدفع المفتوح هو نفسه. والصحيح هو الـ Spending + +307 +00:24:10,270 --> 00:24:15,750 +Variance، وعلى الجانب الآخر، يتعامل الـ Fixed + +308 +00:24:15,750 --> 00:24:18,490 +Manufacturing Overhead بأسعار مستوى مستوى مستوى + +309 +00:24:18,490 --> 00:24:19,370 +مستوى مستوى مستوى مستوى مستوى مستوى مستوى مستوى + +310 +00:24:19,370 --> 00:24:21,230 +مستوى مستوى مستوى مستوى مستوى مستوى مستوى مستوى + +311 +00:24:21,230 --> 00:24:21,370 +مستوى مستوى مستوى مستوى مستوى مستوى مستوى مستوى + +312 +00:24:21,370 --> 00:24:22,070 +مستوى مستوى مستوى مستوى مستوى مستوى مستوى مستوى + +313 +00:24:22,070 --> 00:24:25,470 +مستوى مستوى مستوى مستوى مستوى مستوى مستوى مستوى + +314 +00:24:25,470 --> 00:24:30,690 +مستوى مستوى + +315 +00:24:30,690 --> 00:24:37,460 +مستبالتالي، يجب أن نعتبر هذه الواقعية كشيء يسمى بـ + +316 +00:24:37,460 --> 00:24:42,780 +Production Volume Variance. إذا كنت تتذكر من Cost + +317 +00:24:42,780 --> 00:24:48,740 +Accounting I، بدأنا مع هذه التحليل في حلقة + +318 +00:24:48,740 --> 00:24:53,940 +Variable Costing. عندما نعتبرها Variable Costing، + +319 +00:24:53,940 --> 00:25:00,620 +قدرنا أن نقوم باختيار هذا الهجوم في التفاصيل في + +320 +00:25:00,620 --> 00:25:05,980 +Cost Accounting 2. وهنا هو الهجوم. الهجوم الوزني هو + +321 +00:25:05,980 --> 00:25:09,140 +الفرق بين المساعدة على مصالحة مصالحة مصالحة + +322 +00:25:09,140 --> 00:25:13,020 +مصالحة مصالحة مصالحة مصالحة + +323 +00:25:13,020 --> 00:25:15,340 +مصالحة. + +324 +00:25:16,820 --> 00:25:19,820 +بالتالي، ما هو السبب أو السبب الرئيسي لهذه التجارب + +325 +00:25:19,820 --> 00:25:25,340 +الهوليومية؟ هي تجارب تصنيع مصادر مجتمع مجاورة، تجارب + +326 +00:25:25,340 --> 00:25:26,540 +مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع + +327 +00:25:26,540 --> 00:25:26,860 +مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع + +328 +00:25:26,860 --> 00:25:26,980 +مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع + +329 +00:25:26,980 --> 00:25:31,060 +مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع + +330 +00:25:31,060 --> 00:25:38,080 +مجتمع مجتمع. Of course, as we can see here we + +331 +00:25:38,080 --> 00:25:41,720 +allocated only 230, while as we should have + +332 +00:25:41,720 --> 00:25:45,320 +allocated 276. From Cost Accounting I, is this + +333 +00:25:45,320 --> 00:25:49,100 +under allocation or over allocation? This is an + +334 +00:25:49,100 --> 00:25:52,300 +under allocation. Therefore, we need to increase our + +335 +00:25:52,300 --> 00:25:56,220 +allocated cost in order to meet the 276 thousand + +336 +00:25:56,220 --> 00:25:58,500 +dollars. Any questions? + +337 +00:26:02,670 --> 00:26:06,110 +بالطبع، بالطبع، بالطبع، نحن سنأخذ هذا عندما نأخذ + +338 +00:26:06,110 --> 00:26:11,630 +أو عندما نعتبر المبالغ الجورنالية لهذه المبالغ، + +339 +00:26:11,630 --> 00:26:18,930 +هل هناك أسئلة؟ لذلك، دعنا نذهب الآن إلى جورناليزه + +340 +00:26:18,930 --> 00:26:24,690 +هذه التغييرات، بالطبع، تجارب التصنيع المستقبلي هي + +341 +00:26:24,690 --> 00:26:29,570 +تجارب التصنيع المستقبلي، صحيح؟ التي سيتم تفكيرها + +342 +00:26:30,820 --> 00:26:34,420 +مثل الـ Variable Manufacturing Overhead، لذلك، كما + +343 +00:26:34,420 --> 00:26:44,540 +نريد أن نشهد أن الـ Variable Entries هي نفسها مثل + +344 +00:26:44,540 --> 00:26:48,860 +الـ Fixed Manufacturing Overhead Entries، لذلك، + +345 +00:26:48,860 --> 00:26:49,860 +باعتبار عرضنا الطبيعي. + +346 +00:27:01,200 --> 00:27:04,280 +أولاً، يجب أن نعتمد على المساعدة التجارية + +347 +00:27:04,280 --> 00:27:10,380 +الحقيقية، في هذه الحالة، سنعتمد فقط على المساعدة + +348 +00:27:10,380 --> 00:27:14,560 +التجارية الحقيقية، لذلك، المساعدة التجارية + +349 +00:27:14,560 --> 00:27:15,480 +الحقيقية، المساعدة التجارية الحقيقية. + +350 +00:27:23,670 --> 00:27:27,990 +أيضًا، باعتبارنا المختلفة، يمكن أن يكون تقريبًا + +351 +00:27:27,990 --> 00:27:29,490 +تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا + +352 +00:27:29,490 --> 00:27:31,690 +تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا + +353 +00:27:31,690 --> 00:27:32,570 +تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا + +354 +00:27:32,570 --> 00:27:32,890 +تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا + +355 +00:27:32,890 --> 00:27:36,010 +تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا + +356 +00:27:36,010 --> 00:27:40,470 +تقريبًا تقريبًا + +357 +00:27:40,470 --> 00:27:50,450 +تقريبًا + +358 +00:27:53,100 --> 00:27:56,340 +نحتاج إلى إعادة تجارب المصادر المستقبلية بالنسبة + +359 +00:27:56,340 --> 00:27:59,980 +لما؟ بالنسبة لتجارب المصادر المستقبلية، ولكن + +360 +00:27:59,980 --> 00:28:03,100 +باستخدام المقاومة الحقيقية. لماذا؟ لأننا نستخدم الـ + +361 +00:28:03,100 --> 00:28:06,580 +Normal Costing. لذلك سوف نقوم بعمل تجارب التجارب + +362 +00:28:06,580 --> 00:28:11,780 +المستقبلية، وسوف + +363 +00:28:11,780 --> 00:28:17,490 +نحصل على أو ندرك مقاومة الخاصة الموجودة في الـ + +364 +00:28:17,490 --> 00:28:20,090 +Fixed Manufacturing Overhead Control، وهي التحكم + +365 +00:28:20,090 --> 00:28:22,130 +التجاربي التجاربي التجاربي التجاربي التجاربي + +366 +00:28:22,130 --> 00:28:23,510 +التجاربي التجاربي التجاربي التجاربي التجاربي + +367 +00:28:23,510 --> 00:28:23,790 +التجاربي التجاربي التجاربي التجاربي التجاربي + +368 +00:28:23,790 --> 00:28:25,870 +التجاربي التجاربي التجاربي التجاربي التجاربي + +369 +00:28:25,870 --> 00:28:28,070 +التجاربي التجاربي التجاربي التجاربي التجاربي + +370 +00:28:28,070 --> 00:28:28,110 +التجاربي التجاربي التجاربي التجاربي التجاربي + +371 +00:28:28,110 --> 00:28:28,150 +التجاربي التجاربي التجاربي التجاربي التجاربي + +372 +00:28:28,150 --> 00:28:28,870 +التجاربي التجاربي التجاربي التجاربي التجاربي + +373 +00:28:28,870 --> 00:28:29,650 +التجاربي التجاربي التجاربي التجاربي التجاربي + +374 +00:28:29,650 --> 00:28:32,410 +التجاربي التجاربي التجاربي التجاربي التجاربي ال + +375 +00:28:32,490 --> 00:28:35,750 +بالطبع، كما قلنا في الـ Cost Accounting I، على + +376 +00:28:35,750 --> 00:28:39,610 +الأقل، سيكون هناك اختلافات بين هؤلاء الاثنين، بين + +377 +00:28:39,610 --> 00:28:42,190 +الـ Fixed Manufacturing Overhead Allocated و Fixed + +378 +00:28:42,190 --> 00:28:44,770 +Manufacturing Overhead Controlled، لماذا؟ لأن هذا + +379 +00:28:44,770 --> 00:28:49,490 +كان مجموعًا بقيمة مجلسية، وكان هذا بقيمة مجموعة + +380 +00:28:49,490 --> 00:28:52,950 +حقيقية، لذلك سيكون هناك اختلاف، والاختلاف سيكون + +381 +00:28:52,950 --> 00:28:54,150 +اختلافًا أو تسجيلًا أو تسجيلًا أو تسجيلًا أو تسجيلًا أو + +382 +00:28:54,150 --> 00:28:55,590 +تسجيلًا أو تسجيلًا أو تسجيلًا أو تسجيلًا أو تسجيلًا أو تسجيلًا + +383 +00:28:55,590 --> 00:28:56,850 +أو تسجيلًا أو تسجيلًا أو تسجيلًا أو تسجيلًا أو تسجيلًا أو + +384 +00:28:56,850 --> 00:29:02,660 +تسجيلًا أو تسجيلًا أو تسجيلًا. سنغلق هذا الوصف، ونغلق + +385 +00:29:02,660 --> 00:29:07,860 +هذا الوصف، و نعرف أي تغيير بين الاثنين، سنعرف أي + +386 +00:29:07,860 --> 00:29:10,560 +تغيير أو تغيير في المجموعات أو في المجموعات + +387 +00:29:10,560 --> 00:29:13,900 +الخاصة، لذلك مصطلح المصطلح المصطلح المصطلح المصطلح + +388 +00:29:13,900 --> 00:29:14,140 +المصطلح المصطلح المصطلح المصطلح المصطلح المصطلح + +389 +00:29:14,140 --> 00:29:16,880 +المصطلح المصطلح المصطلح المصطلح المصطلح المصطلح + +390 +00:29:16,880 --> 00:29:23,600 +المصطلح المصطلح المصطلح المصطلح المصطلح المصطلح + +391 +00:29:23,600 --> 00:29:24,240 +المصطلح المصطلح المصطلح المصطلح المصطلح المصطلح + +392 +00:29:24,240 --> 00:29:29,340 +المصطلح المصطلح. الاختلاف بين الاثنين هو إما تجارب + +393 +00:29:29,340 --> 00:29:37,080 +أو تجارب أو + +394 +00:29:37,080 --> 00:29:41,360 +تجارب. + +395 +00:30:01,400 --> 00:30:03,080 +من مصمم المصمم المصمم المصمم المصمم المصمم المصمم + +396 +00:30:03,080 --> 00:30:04,980 +المصمم المصمم المصمم المصمم المصمم المصمم المصمم + +397 +00:30:04,980 --> 00:30:08,600 +المصمم المصمم المصمم المصمم المصمم المصمم المصمم + +398 +00:30:08,600 --> 00:30:08,620 +المصمم المصمم المصمم المصمم المصمم المصمم المصمم + +399 +00:30:08,620 --> 00:30:10,660 +المصمم المصمم المصمم المصمم المصمم المصمم المصمم + +400 +00:30:1 + +445 +00:34:05,950 --> 00:34:10,150 +Variances. Of course, as we can see here, we + +446 +00:34:10,150 --> 00:34:13,650 +recognized from an accounting perspective, these + +447 +00:34:13,650 --> 00:34:19,590 +variances. Now the question here is, what shall we do + +448 +00:34:19,590 --> 00:34:25,140 +with these variances? ماذا تعتقدين؟ بالطبع أخذنا .. + +449 +00:34:25,140 --> 00:34:28,780 +هو نفس الشيء الذي فعلناه في Cost Accounting I لـ + +450 +00:34:28,780 --> 00:34:32,340 +Under Allocation و لـ Over Allocation. ماذا فعلنا + +451 +00:34:32,340 --> 00:34:34,900 +مع الـ Under Allocated Amounts و الـ Over + +452 +00:34:34,900 --> 00:34:39,240 +Allocated Amounts؟ ممتاز، + +453 +00:34:39,240 --> 00:34:45,000 +لدينا الاختيار إما أن نجمع هذه المبالغ لـ Cost + +454 +00:34:45,000 --> 00:34:49,140 +of Goods Sold، لـ Finished Goods Inventory، و لـ + +455 +00:34:49,140 --> 00:34:50,800 +Work in Process Inventory. + +456 +00:34:53,270 --> 00:34:57,650 +تخلص من المقاومة الوحيدة إلى الـ Cost of Goods + +457 +00:34:57,650 --> 00:35:00,890 +Sold. So, what do you think we should do? بالطبع، + +458 +00:35:00,890 --> 00:35:07,030 +نحن الآن نتحدث، نحن نتحدث عن الـVariances، إلا عن + +459 +00:35:07,030 --> 00:35:10,310 +الـProduction Volume Variance، لأن الـProduction + +460 +00:35:10,310 --> 00:35:15,610 +Volume Variance لديها أكثر، دعنا نقول، تفاصيل أو + +461 +00:35:15,610 --> 00:35:20,510 +تفاصيل أكثر من الـVariances الأخرى. لذلك، ماذا تظنين + +462 +00:35:20,510 --> 00:35:29,450 +أننا يجب أن نفعل؟ هل نحضرها للمقالات المختلفة؟ أو + +463 +00:35:29,450 --> 00:35:37,670 +هل نكتبها للـ Cost of Goods Sold؟ ما هو أفضل من + +464 +00:35:37,670 --> 00:35:45,590 +نظر المؤسسة؟ باستخدام نتيجة الـVariance نفسها، نحن + +465 +00:35:45,590 --> 00:35:48,510 +نحتاج نتيجة من الـCost of Goods Sold. + +466 +00:35:51,880 --> 00:35:56,600 +التفكير في التقارير، ربما على الـ four accounts أو + +467 +00:35:56,600 --> 00:36:00,940 +الـ three accounts؟ عظيم، عظيم، لذلك أول شيء يجب أن + +468 +00:36:00,940 --> 00:36:09,800 +نعتبره هو مادة هذه التقارير، هل .. أو .. هل مرتبة + +469 +00:36:09,800 --> 00:36:15,980 +هذه التقارير مرتبة عالية؟ لذلك، هل هذه التغييرات + +470 +00:36:15,980 --> 00:36:20,500 +أكثر من مجموعة الخطأ التي تحدثنا عنها في القصة + +471 +00:36:20,500 --> 00:36:25,520 +السادسة، أو هل هي داخل المجموعة، داخل مجموعة الخطأ؟ + +472 +00:36:25,520 --> 00:36:31,540 +لذلك، إذا كانت غير مادية، يجب أن نكتبها بعد مجلة + +473 +00:36:31,540 --> 00:36:38,160 +جيدة، بدون أي مشكلة، لكن إذا كانت مادية، يجب أن + +474 +00:36:38,160 --> 00:36:47,350 +نعتبر: هل هي، أو هم، هذه التغييرات؟ هل كانت هذه + +475 +00:36:47,350 --> 00:36:53,450 +الاختلافات بسبب + +476 +00:36:53,450 --> 00:37:03,090 +بعض المشكلات التي كانت خارج تحكم الوظيفة؟ إذا كانت + +477 +00:37:03,090 --> 00:37:07,490 +هذه الاختلافات غير مادية، فسنكتبها في قصة قديمة، + +478 +00:37:07,490 --> 00:37:13,710 +لأننا كلنا نتحدث في الواقعات الأساسية 1 و 2. إذا + +479 +00:37:13,710 --> 00:37:22,250 +كانت مادية وغير مهمة، فسيكون المهندس الوحيد من + +480 +00:37:22,250 --> 00:37:28,890 +استخدام القواعد المقبلة. لأننا جميعاً نعرف أن هذه + +481 +00:37:28,890 --> 00:37:34,310 +التغييرات ستؤثر على العمل، وسيؤثر على الأسواق + +482 +00:37:34,310 --> 00:37:40,210 +المنتجة، وسيؤثر على أسعار الأسعار المنتجة.الطريقة + +483 +00:37:40,210 --> 00:37:45,390 +الأكثر صحيحة للتخلص من هذه التغييرات هي طريقة + +484 +00:37:45,390 --> 00:37:49,750 +الاختبار كما أخذنا في Cost Accounting 1. ولكن إذا + +485 +00:37:49,750 --> 00:37:54,710 +كانت هذه المادة غير مهمة، فيمكنني الخروج من هذه + +486 +00:37:54,710 --> 00:37:59,530 +التفاصيل، يمكنني الخروج من هذه القصص المقبلة لكي + +487 +00:37:59,530 --> 00:38:05,710 +أكتبها كلها في Cost of Goods Sold. ولكن ماذا إذا + +488 +00:38:05,710 --> 00:38:14,690 +كانت مهمة؟ ماذا تعتقد أنه مادي؟ ماذا هو الشيء + +489 +00:38:14,690 --> 00:38:20,430 +الذي يجب أن نفعله؟ هل هو التجارب، أو كتابة بعد قصة + +490 +00:38:20,430 --> 00:38:30,540 +جيدة؟ باعتقادي، هو كما قلتُ قريبًا أننا نحتاج أن + +491 +00:38:30,540 --> 00:38:36,680 +نعتبر إذا كانت هذه التغييرات داخل التحكم في الهدف + +492 +00:38:36,680 --> 00:38:45,520 +أو خارج التحكم في الهدف. لذلك إذا كانت بسبب بعض + +493 +00:38:45,520 --> 00:38:51,260 +المشاكل في الهدف، نحن لا نحتاج أن نحمل هذه + +494 +00:38:51,260 --> 00:38:56,560 +المشكلة من مجموعة إلى مجموعة أخرى. لذلك، سنكتبها + +495 +00:38:56,560 --> 00:39:00,980 +بعد قصة الأسعار التي تم تسليمها، ولكن إذا كانت هذه + +496 +00:39:00,980 --> 00:39:04,280 +الاختلافات + +497 +00:39:04,280 --> 00:39:11,360 +بسبب بعض الأشياء التي غيرت استطاعة الوظيفة، فهذه + +498 +00:39:11,360 --> 00:39:15,180 +المجموعة، أو هذه الاختلافات، يجب أن تُجمَّع + +499 +00:39:15,180 --> 00:39:21,220 +للعمل، للأسعار المنتجة، وللقصة الأسعار التي تم + +500 +00:39:21,220 --> 00:39:21,760 +تسليمها. + +501 +00:39:24,510 --> 00:39:30,210 +هذه هي الطريقة التي يجب أن تُستخدم + +502 +00:39:30,210 --> 00:39:38,270 +للتغييرات، رغم أنها قيمية، أو غير قيمية، رغم أنها تغييرات + +503 +00:39:38,270 --> 00:39:46,470 +التفكير، رغم أنها تغييرات التفكير، رغم أنها + +504 +00:39:46,470 --> 00:39:50,410 +تغييرات التفكير، رغم أنها تغييرات التفكير، رغم + +505 +00:39:50,410 --> 00:39:53,130 +أنها تغييرات التفكير، رغم أنها تغييرات التفكير، + +506 +00:39:53,130 --> 00:39:56,660 +رغم أنها تغييرات التفكير. الآن، الـ Production + +507 +00:39:56,660 --> 00:39:59,920 +Volume Variance، بالطبع، أيضًا، الـ Production + +508 +00:39:59,920 --> 00:40:02,260 +Volume Variance يمكن أن يُكتب على مجموعات + +509 +00:40:02,260 --> 00:40:06,800 +المنتجات، أو يمكن أن يُكتب على مجموعات + +510 +00:40:06,800 --> 00:40:09,420 +المنتجات، ومجموعات العمل. ماذا + +511 +00:40:09,420 --> 00:40:15,260 +تعتقدين أنه أفضل، أو أفضل طريقة لإنقاذ هذا الـ + +512 +00:40:15,260 --> 00:40:19,020 +Production Volume Variance؟ ولكن قبل أن أجيب، ما + +513 +00:40:19,020 --> 00:40:21,320 +هي الأسباب الأساسية للـ Production Volume Variance؟ ماذا + +514 +00:40:21,320 --> 00:40:23,880 +تعتقدين أنها أسباب أساسية للـ Production Volume Variance؟ + +515 +00:40:26,370 --> 00:40:29,230 +وقد قلته، وقد قلته، ما هو السبب الرئيسي، ما هو + +516 +00:40:29,230 --> 00:40:31,190 +السبب الرئيسي، ما هو السبب الرئيسي، ما هو الوضع + +517 +00:40:31,190 --> 00:40:31,230 +ما هو السبب الرئيسي، ما هو السبب الرئيسي، ما هو + +518 +00:40:31,230 --> 00:40:32,810 +السبب الرئيسي، ما هو السبب الرئيسي، ما هو الوضع + +519 +00:40:32,810 --> 00:40:33,190 +ما هو السبب الرئيسي، ما هو السبب الرئيسي، ما هو + +520 +00:40:33,190 --> 00:40:40,550 +السبب الرئيسي، ما هو السبب الرئيسي، ما + +521 +00:40:40,550 --> 00:40:52,030 +هو السبب الرئيسي، + +522 +00:40:54,650 --> 00:40:59,330 +Excellent. From its name, Production Volume Variance, + +523 +00:40:59,330 --> 00:41:03,070 +therefore the cause of the Production Volume + +524 +00:41:03,070 --> 00:41:06,710 +variance is the difference between the actual + +525 +00:41:06,710 --> 00:41:12,730 +output and the expected output. Because if we use + +526 +00:41:12,730 --> 00:41:17,290 +or if we produce twelve thousand units, we would + +527 +00:41:17,290 --> 00:41:20,670 +not have a Production Volume Variance. بسبب المزيد + +528 +00:41:20,670 --> 00:41:23,210 +من المزيد من المزيد من المزيد من المزيد من المزيد + +529 +00:41:23,210 --> 00:41:23,950 +من المزيد من المزيد من المزيد من المزيد من المزيد + +530 +00:41:23,950 --> 00:41:25,230 +من المزيد من المزيد من المزيد من المزيد من المزيد + +531 +00:41:25,230 --> 00:41:26,310 +من المزيد من المزيد من المزيد من المزيد من المزيد + +532 +00:41:26,310 --> 00:41:29,850 +من المزيد من المزيد من المزيد من المزيد من المزيد + +533 +00:41:29,850 --> 00:41:30,150 +من المزيد من المزيد من المزيد من المزيد من المزيد + +534 +00:41:30,150 --> 00:41:30,550 +من المزيد من المزيد من المزيد من المزيد من المزيد + +535 +00:41:30,550 --> 00:41:30,570 +من المزيد من المزيد من المزيد من المزيد من المزيد + +536 +00:41:30,570 --> 00:41:30,610 +من المزيد من المزيد من المزيد من المزيد من المزيد + +537 +00:41:30,610 --> 00:41:31,850 +من المزيد من المزيد من المزيد من المزيد من المزيد + +538 +00:41:31,850 --> 00:41:47,710 +من المزيد من المزيد من المزيد من المزيد من + +539 +00:41:47,710 --> 00:41:54,140 +المزيد. So what do you think we need to do with this + +540 +00:41:54,140 --> 00:41:57,800 +variance? Shall we write it off to the cost of goods + +541 +00:41:57,800 --> 00:42:00,960 +sold or prorate it to different accounts? What do + +542 +00:42:00,960 --> 00:42:05,820 +you think? Write it off to the cost of goods sold. + +543 +00:42:05,820 --> 00:42:10,020 +Why do we need to write it off to the cost of + +544 +00:42:10,020 --> 00:42:12,780 +goods sold? Or why not prorate it to different + +545 +00:42:12,780 --> 00:42:13,320 +accounts? + +546 +00:42:20,700 --> 00:42:29,540 +cause of the production process. Therefore, + +547 +00:42:29,540 --> 00:42:34,180 +the + +548 +00:42:34,180 --> 00:42:37,360 +Production Volume Variance could be prorated or + +549 +00:42:37,360 --> 00:42:44,200 +could be written off. Some say that it would be a + +550 +00:42:44,200 --> 00:42:49,600 +better way to write it off directly to the cost of + +551 +00:42:49,600 --> 00:42:55,550 +goods sold. What is this, or why do they take this + +552 +00:42:55,550 --> 00:42:59,930 +decision, or why do they take this method? They say + +553 +00:42:59,930 --> 00:43:05,210 +because this amount, $46,000, which is + +554 +00:43:05,210 --> 00:43:11,050 +unfavorable, was because of producing a lesser number + +555 +00:43:11,050 --> 00:43:16,740 +of units, correct? لذلك إذا قمنا بإصلاح الـ 10,000، + +556 +00:43:16,740 --> 00:43:22,200 +فالـ 10,000 ستُعتبر فقط الـ 57.5% في أحد المجموعات، + +557 +00:43:22,200 --> 00:43:29,460 +لذلك سنعتبر، أو نقول، إن الجزء من القوة الذي مرتبط + +558 +00:43:29,460 --> 00:43:35,540 +بالـ 10,000 مجموعات هو الـ 230,000، وليس الـ 276 + +559 +00:43:35,540 --> 00:43:41,000 +,000. بالتالي، 46 ألف دولار من تكاليف التصحيح + +560 +00:43:41,000 --> 00:43:42,000 +المستفيد للتصحيح المستفيد للتصحيح المستفيد للتصحيح + +561 +00:43:42,000 --> 00:43:49,360 +المستفيد بسبب 2000 جهاز لم يتم تصنيعها، صحيح؟ + +562 +00:43:49,360 --> 00:43:58,040 +بالتالي، التحليل يقول، لماذا نجمع هذه المبالغ؟ + +563 +00:43:58,040 --> 00:44:06,060 +لماذا نحمل هذه المبالغ على 10 آلاف جهاز؟ والدراسة + +564 +00:44:06,060 --> 00:44:10,960 +هذه ليست مرتبطة بالـ 10,000 units، صحيح؟ قدرتنا + +565 +00:44:10,960 --> 00:44:14,720 +هنا، ماذا نعني بـ Fixed Expenses؟ هذه قدرتنا، + +566 +00:44:14,720 --> 00:44:23,280 +صحيح؟ لذلك أنا أدفع 276,000$ لكي يكون لدي قدرة + +567 +00:44:23,280 --> 00:44:30,100 +لإنتاج 12,000 units، صحيح؟ وهو ما أخذناه في Cost + +568 +00:44:30,100 --> 00:44:35,900 +Accounting 1، باعتبار قدرتنا. بالتالي، إذا قمت بإنتاج + +569 +00:44:35,900 --> 00:44:44,820 +فقط 10 آلاف، لماذا يجب أن أحمل المبلغ من 46 ألف إلى + +570 +00:44:44,820 --> 00:44:51,280 +الـ 10 آلاف مجموعات؟ لأننا لم نستخدم كاملة القدرة، + +571 +00:44:51,280 --> 00:44:56,680 +لذلك، الـ 10 آلاف مجموعات لم تكن مخططة لـ 46 ألف + +572 +00:44:56,680 --> 00:44:58,940 +دولار من الـ Unfavorable Production Volume + +573 +00:44:58,940 --> 00:45:04,560 +Variance. بالتالي، من هذا المنظور، لا يجب أن نحرر + +574 +00:45:04,560 --> 00:45:08,840 +المبلغ من 46 ألف دولار إلى عملية عملية عملية عملية + +575 +00:45:08,840 --> 00:45:09,960 +عملية عملية عملية عملية عملية عملية عملية عملية + +576 +00:45:09,960 --> 00:45:10,440 +عملية عملية عملية عملية عملية عملية عملية عملية + +577 +00:45:10,440 --> 00:45:11,900 +عملية عملية عملية عملية عملية عملية عملية عملية + +578 +00:45:11,900 --> 00:45:12,900 +عملية عملية عملية عملية عملية عملية عملية عملية + +579 +00:45:12,900 --> 00:45:14,080 +عملية عملية عملية عملية عملية عملية عملية عملية + +580 +00:45:14,080 --> 00:45:14,120 +عملية عملية عملية عملية عملية عملية عملية عملية + +581 +00:45:14,120 --> 00:45:17,940 +عملية عملية عملية عملية + +582 +00:45:23,340 --> 00:45:28,200 +لذلك، المنطق هنا يقول أننا لا يجب أن + +583 +00:45:28,200 --> 00:45:34,800 +نُحَمِّل الـ 10,000 وحدة التي تم إنتاجها بقوة غير + +584 +00:45:34,800 --> 00:45:43,280 +مستخدمة. هذه هي واحدة من وجهات النظر. بالطبع، + +585 +00:45:43,280 --> 00:45:47,040 +نحن خارج الوقت الآن، وسنستمر في هذه النقاش لاحقاً. + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/YwQ0KgkHgbo_raw.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/YwQ0KgkHgbo_raw.srt new file mode 100644 index 0000000000000000000000000000000000000000..a1b4b74dcac40a0e8784b99d79a96492b69cfb9c --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/YwQ0KgkHgbo_raw.srt @@ -0,0 +1,2424 @@ +1 +00:00:22,040 --> 00:00:28,000 +بدأت قبل ذلك في الدراسات السابقة عن عملية تحويلنا + +2 +00:00:28,000 --> 00:00:34,680 +أو في موضوع عملية تحويلنا و رأينا كيف نتعامل + +3 +00:00:34,680 --> 00:00:38,840 +بالطبع أولاً بالطبع لتخطيط مصمم المصمم المصمم + +4 +00:00:38,840 --> 00:00:44,360 +المصمم المصمم الاختلافات وانتقل هذه الاختلافات + +5 +00:00:44,360 --> 00:00:49,680 +وكما قلنا ان هذه 10500 اختلافات غير مفيدة يمكن ان + +6 +00:00:49,680 --> 00:00:53,640 +تكون مقيمة على اختلاف استخدام واختلاف افعالية + +7 +00:00:53,640 --> 00:01:00,280 +بالطبع رأينا كيف تم تخطيطها وكيف تم انتقالها.الان + +8 +00:01:00,280 --> 00:01:04,380 +فقط يبقى واحد نقطة في هذه القصة كيف تخطيط + +9 +00:01:06,890 --> 00:01:07,650 +مصادر مصادر عملية عملية عملية عملية عملية عملية + +10 +00:01:07,650 --> 00:01:10,210 +عملية عملية عملية عملية عملية عملية عملية عملية + +11 +00:01:10,210 --> 00:01:15,870 +عملية عملية عملية عملية عملية عملية + +12 +00:01:15,870 --> 00:01:17,530 +عملية عملية عملية عملية عملية عملية عملية عملية + +13 +00:01:17,530 --> 00:01:17,530 +عملية عملية عملية عملية عملية عملية عملية عملية + +14 +00:01:17,530 --> 00:01:17,630 +عملية عملية عملية عملية عملية عملية عملية عملية + +15 +00:01:17,630 --> 00:01:18,450 +عملية عملية عملية عملية عملية عملية عملية عملية + +16 +00:01:18,450 --> 00:01:18,510 +عملية عملية عملية عملية عملية عملية عملية عملية + +17 +00:01:18,510 --> 00:01:18,510 +عملية عملية عملية عملية عملية عملية عملية عملية + +18 +00:01:18,510 --> 00:01:18,510 +عملية عملية عملية عملية + +19 +00:01:40,100 --> 00:01:45,340 +حسنًا، دعنا نأخذ مصمم المصمم المجاور للأسلحة التي + +20 +00:01:45,340 --> 00:01:53,910 +تحتوي على نسبة 9000 مليون دولارهل تعتقد أن 9000 + +21 +00:01:53,910 --> 00:01:58,450 +ميزة غير مستحيلة هي ميزة مفيدة أو ميزة مفيدة + +22 +00:01:58,450 --> 00:02:04,310 +لكلاهما؟ ماذا تعتقد؟ ماذا هي ميزة مفيدة؟ قلنا + +23 +00:02:04,310 --> 00:02:08,330 +باعتبار المصمم المصمم المصمم، ماذا هي ميزة مفيدة؟ + +24 +00:02:08,330 --> 00:02:12,470 +ميزة مفيدة هي ميزة مفيدة بسبب الاختلاف بين + +25 +00:02:12,470 --> 00:02:18,450 +المجموعات العامة ومجموعات العامة ومجموعات العامة + +26 +00:02:21,380 --> 00:02:27,120 +مقادرة المساعدة مقادرة المساعدة مقادرة المساعدة + +27 +00:02:27,120 --> 00:02:32,080 +مقادرة المساعدة مقادرة المساعدة مقادرة المساعدة + +28 +00:02:32,080 --> 00:02:35,560 +مقادرة المساعدة مقادرة المساعدة مقادرة المساعدة + +29 +00:02:35,560 --> 00:02:36,620 +مقادرة المساعدة مقادرة المساعدة مقادرة المساعدة + +30 +00:02:36,620 --> 00:02:37,180 +مقادرة المساعدة مقادرة المساعدة مقادرة المساعدة + +31 +00:02:37,180 --> 00:02:41,260 +مقادرة المساعدة مقادرة المساعدة مقادرة المساعدة + +32 +00:02:41,260 --> 00:02:43,680 +مقادرة المساعدة مقادرة المساعدة مقادرة المساعدة + +33 +00:02:43,680 --> 00:02:48,740 +مقادرة المساعدة مقادرة المساعدة مقادرة المساعدة + +34 +00:02:48,740 --> 00:02:50,320 +مقادرة المساعد + +35 +00:02:53,450 --> 00:03:00,420 +الان دعنا نأخذ ال 9000 انتصار غير مفيددعنا نفسر + +36 +00:03:00,420 --> 00:03:08,220 +هذه المقارنة، هل تعتقد أن هذا التغيير من 276 ألف + +37 +00:03:08,220 --> 00:03:17,600 +دولار إلى 285 ألف دولار، وهو 9000 أعلى من المتوقع + +38 +00:03:17,600 --> 00:03:25,400 +أو من المدفع هو بسبب أعلى ساعة الهواتف؟أما بالطبع + +39 +00:03:25,400 --> 00:03:29,420 +كما نعرف جميعا كما أخبرنا جميعا أن هذا المقال + +40 +00:03:29,420 --> 00:03:30,560 +المقال المستخدمي المستخدمي المستخدمي المستخدمي + +41 +00:03:30,560 --> 00:03:31,980 +المستخدمي مستخدمي مستخدمي مستخدمي مستخدمي مستخدمي + +42 +00:03:31,980 --> 00:03:36,080 +مستخدمي مستخدمي مستخدمي مستخدمي مستخدمي مستخدمي + +43 +00:03:36,080 --> 00:03:37,500 +مستخدمي مستخدمي مستخدمي مستخدمي مستخدمي مستخدمي + +44 +00:03:37,500 --> 00:03:37,560 +مستخدمي مستخدمي مستخدمي مستخدمي مستخدمي مستخدمي + +45 +00:03:37,560 --> 00:03:39,240 +مستخدمي مستخدمي مستخدمي مستخدمي مستخدمي مستخدمي + +46 +00:03:39,240 --> 00:03:49,100 +مستخدمي مستخدمي مستخدمي مستخدمي م + +47 +00:03:50,020 --> 00:03:55,660 +وكانت تعتبر بالنسبة لـ 4000 ساعة الموظفين، صحيح؟ + +48 +00:03:55,660 --> 00:03:59,560 +لأن هذا هو نفس الرقم من الرقم الموجود في الميزاني، + +49 +00:03:59,560 --> 00:04:02,760 +ولكن بالنسبة لصالحنا الواقعي، كانت الساعة الموظفين + +50 +00:04:02,760 --> 00:04:08,760 +4500، فهل تعتقد أن التغيير في ساعات الموظفين أو + +51 +00:04:08,760 --> 00:04:13,960 +الانعكاس في عدد الساعات الموظفين أزداد مجموعاتنا + +52 +00:04:13,960 --> 00:04:17,500 +أو مجموعات مصممة أو مجموعة مصممة مصممة مصممة مصممة + +53 +00:04:17,500 --> 00:04:18,040 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +54 +00:04:18,040 --> 00:04:18,960 +مصممة مصممة مصمقة مصمقة مصمقة مصمقة مصمقة مصمقة + +55 +00:04:26,270 --> 00:04:35,490 +نعم نعم نعم نعم نعم نعم نعم نعم نعم نعم نعم نعم + +56 +00:04:35,490 --> 00:04:36,290 +نعم نعم نعم نعم نعم نعم نعم نعم نعم نعم نعم نعم + +57 +00:04:36,290 --> 00:04:36,790 +نعم نعم نعم نعم نعم نعم نعم نعم نعم نعم نعم نعم + +58 +00:04:36,790 --> 00:04:36,990 +نعم نعم نعم نعم نعم نعم نعم نعم نعم نعم نعم نعم + +59 +00:04:36,990 --> 00:04:36,990 +نعم نعم نعم نعم نعم نعم نعم نعم نعم نعم نعم نعم + +60 +00:04:36,990 --> 00:04:36,990 +نعم نعم نعم نعم نعم نعم نعم نعم نعم نعم نعم نعم + +61 +00:04:36,990 --> 00:04:36,990 +نعم نعم نعم نعم نعم نعم نعم نعم نعم نعم نعم نعم + +62 +00:04:36,990 --> 00:04:38,430 +نعم نعم نعم نعم نعم نعم نعم نعم نعم نعم نعم نعم + +63 +00:04:38,430 --> 00:04:41,430 +نعم نعم نعم نعم نعم نعم نعم نعم نعم نعم نعم نعم + +64 +00:04:41,430 --> 00:04:43,670 +نعم نعم نعم نعم + +65 +00:04:46,720 --> 00:04:54,460 +لن يتغير بالكامل كمية المجلدات التي تنتج او كمية + +66 +00:04:54,460 --> 00:04:56,380 +المجلدات التي تنتج او كمية المجلدات التي تنتج او + +67 +00:04:56,380 --> 00:04:57,100 +كمية المجلدات التي تنتج او كمية المجلدات التي تنتج + +68 +00:04:57,100 --> 00:04:57,240 +او كمية المجلدات التي تنتج او كمية المجلدات التي + +69 +00:04:57,240 --> 00:04:58,620 +تنتج او كمية المجلدات التي تنتج او كمية المجلدات + +70 +00:04:58,620 --> 00:04:59,300 +التي تنتج او كمية المجلدات التي تنتج او كمية + +71 +00:04:59,300 --> 00:04:59,360 +المجلدات التي تنتج او كمية المجلدات التي تنتج او + +72 +00:04:59,360 --> 00:04:59,380 +كمية المجلدات التي تنتج او كمية المجلدات التي تنتج + +73 +00:04:59,380 --> 00:05:04,470 +او كمية المجلدات التي تنتج او كمية المإذا كنا + +74 +00:05:04,470 --> 00:05:10,810 +نستخدم 4500 ساعات المواصفات أو نستخدم 3500 ساعات + +75 +00:05:10,810 --> 00:05:14,530 +المواصفات هذا هو التفريق لجزء من مدينة مقاومة، + +76 +00:05:14,530 --> 00:05:19,730 +لذلك باعتبار هذا التفريق، سنقول أكتر بالتأكيد + +77 +00:05:19,730 --> 00:05:31,170 +بأننا لن نبقى لدينا تغيير تسريع، لذلك + +78 +00:05:33,350 --> 00:05:36,010 +في عملية عملية عملية عملية عملية عملية عملية عملية + +79 +00:05:36,010 --> 00:05:37,150 +عملية عملية عملية عملية عملية عملية عملية عملية + +80 +00:05:37,150 --> 00:05:44,030 +عملية عملية + +81 +00:05:53,950 --> 00:05:58,470 +أو كمية الانتجار أو كمية الانتجار أو كمية الانتجار + +82 +00:05:58,470 --> 00:06:01,690 +أو كمية الانتجار أو كمية الانتجار أو كمية الانتجار + +83 +00:06:01,690 --> 00:06:03,710 +أو كمية الانتجار أو كمية الانتجار أو كمية الانتجار + +84 +00:06:03,710 --> 00:06:03,710 +أو كمية الانتجار أو كمية الانتجار أو كمية الانتجار + +85 +00:06:03,710 --> 00:06:03,710 +أو كمية الانتجار أو كمية الانتجار أو كمية الانتجار + +86 +00:06:03,710 --> 00:06:05,470 +أو كمية الانتجار أو كمية الانتجار أو كمية الانتجار + +87 +00:06:05,470 --> 00:06:11,290 +أو كمية الانتجار أو كمية الانتجار أو كمية الانتجار + +88 +00:06:11,290 --> 00:06:17,550 +أو كمية الانتجار أو كمية الانتجار أو كمية الانتجار + +89 +00:06:17,550 --> 00:06:22,410 +أو + +90 +00:06:22,410 --> 00:06:26,960 +كمية الانتمقارنة بين المقاومة العامة والمقاومة + +91 +00:06:26,960 --> 00:06:31,080 +الحقيقية لن تؤثر على المساعدة أو المساعدة الكامة + +92 +00:06:31,080 --> 00:06:32,880 +والتي هي المساعدة التجارية التجارية التجارية + +93 +00:06:32,880 --> 00:06:35,380 +التجارية التجارية تجارية تجارية تجارية تجارية + +94 +00:06:35,380 --> 00:06:37,020 +تجارية تجارية تجارية تجارية تجارية تجارية تجارية + +95 +00:06:37,020 --> 00:06:37,440 +تجارية تجارية تجارية تجارية تجارية تجارية تجارية + +96 +00:06:37,440 --> 00:06:39,780 +تجارية تجارية تجارية تجارية تجارية تجارية تجارية + +97 +00:06:39,780 --> 00:06:39,820 +تجارية تجارية تجارية تجارية تجارية تجارية تجارية + +98 +00:06:39,820 --> 00:06:50,160 +تجارية تجارية تجارية تجارية تجارية تجارية + +99 +00:06:50,740 --> 00:06:56,680 +بالتالي، جمع الـ 9000 عدد من الـ Fixed + +100 +00:06:56,680 --> 00:06:59,820 +Manufacturing Overhead Flexible Budget Variants + +101 +00:06:59,820 --> 00:07:06,240 +غير مفضلة بسبب واحد فقط وهو الـ Spending Variance. + +102 +00:07:07,280 --> 00:07:10,080 +بالتالي، 9000 عدد من الـ Fixed Manufacturing + +103 +00:07:10,080 --> 00:07:14,180 +Overhead Flexible Budget Variants أو 9000 دولار + +104 +00:07:14,180 --> 00:07:18,880 +غير مفضلة بسبب + +105 +00:07:20,660 --> 00:07:26,340 +وهذا يجعلنا ندفع أكتر على هذه الأشياء من ما كنا + +106 +00:07:26,340 --> 00:07:33,420 +نتوقع من قبل الانتجارات، لذلك دائما الانتجارات + +107 +00:07:33,420 --> 00:07:39,980 +المفتوحة للتعامل مع الهاتف هو الانتجارات المفتوحة، + +108 +00:07:39,980 --> 00:07:43,680 +لماذا؟ لأننا لم نكن لدينا انتجارات مفتوحة + +109 +00:07:43,680 --> 00:07:44,940 +باعتبارنا + +110 +00:07:49,870 --> 00:07:59,870 +أي سؤال؟ لدينا سؤال؟ لذلك، ماذا يمكن أن يكون الوضع + +111 +00:07:59,870 --> 00:08:05,710 +في تجاربك؟ يمكنك أولاً تعطينا بعض الأمثلة في + +112 +00:08:05,710 --> 00:08:11,090 +التجارب، هذا ما أقولهcould be that excellent + +113 +00:08:11,090 --> 00:08:14,910 +depreciation could be depreciation excellent what + +114 +00:08:14,910 --> 00:08:19,270 +else but in depreciation you are right this is one + +115 +00:08:19,270 --> 00:08:22,210 +of the examples that is not one of the codes + +116 +00:08:29,910 --> 00:08:33,750 +this is something to consider if there is a + +117 +00:08:33,750 --> 00:08:39,570 +security threat of course at an escalated salary + +118 +00:08:39,570 --> 00:08:47,190 +we have supervision posts with salaries for the + +119 +00:08:47,190 --> 00:08:50,890 +security and so on therefore as we can see here + +120 +00:08:50,890 --> 00:08:54,970 +that we have a lot of violations within the + +121 +00:08:54,970 --> 00:09:01,150 +security of a school thereforeإذا كان هناك دفع أو + +122 +00:09:01,150 --> 00:09:06,610 +قيمة تم تخلصها من ما كانت تتوقع أو تتخلص من ما + +123 +00:09:06,610 --> 00:09:10,510 +كانت تتخلص منه، فهذا سيكون اتفاق دفع أو هذا سيكون + +124 +00:09:10,510 --> 00:09:16,350 +اتفاق دفع. على سبيل المثال، نحن نتوقع أن ندفع دفع + +125 +00:09:16,350 --> 00:09:22,050 +بقيمة 10 ألف دولار لشركتنا مصر مصر مصر مصر مصر مصر + +126 +00:09:22,050 --> 00:09:27,690 +مصر مصر مصر مصر مصر + +127 +00:09:27,720 --> 00:09:30,660 +Therefore, the rent was expected to be 10,000 and + +128 +00:09:30,660 --> 00:09:34,200 +we paid 6,000 Therefore, we have a 5,000 special + +129 +00:09:34,200 --> 00:09:38,980 +salary We expected to pay salaries for the + +130 +00:09:38,980 --> 00:09:42,140 +supervision or the supervisors by the amount of + +131 +00:09:42,140 --> 00:09:46,300 +100,000 and we paid 110,000 which is expected or + +132 +00:09:46,300 --> 00:09:49,080 +unspecified special salary And of course, you can + +133 +00:09:49,080 --> 00:09:52,760 +have a measurable value if the expected fixed cost + +134 +00:09:53,020 --> 00:09:58,800 +أو أسف الـ actual fixed cost was less than the + +135 +00:09:58,800 --> 00:10:04,520 +expected fixed cost، أي questions؟ Therefore, as + +136 +00:10:04,520 --> 00:10:07,940 +you can see here, the fixed manufacturing overhead + +137 +00:10:07,940 --> 00:10:14,580 +science analysis is quite centralبسبب أنه يجب أن + +138 +00:10:14,580 --> 00:10:17,940 +يكون هناك مختلفات مفيدة و فقط مختلفات مفيدة مفيدة + +139 +00:10:17,940 --> 00:10:20,440 +مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة + +140 +00:10:20,440 --> 00:10:22,180 +مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة + +141 +00:10:22,180 --> 00:10:30,520 +مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة + +142 +00:10:30,520 --> 00:10:31,000 +مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة + +143 +00:10:31,000 --> 00:10:31,000 +مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة + +144 +00:10:31,000 --> 00:10:37,160 +مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة + +145 +00:10:45,560 --> 00:10:50,140 +استخدام الوصفات العامة وكما تحدثنا عن الوصفات + +146 +00:10:50,140 --> 00:10:56,160 +العامة واحدة، الوصفات العامة، قال إنه لا يمكنتنتظر + +147 +00:10:56,160 --> 00:11:02,180 +حتى نهاية الوقت لكي تتعامل مع مجموعاتنا لكي نتعامل + +148 +00:11:02,180 --> 00:11:04,040 +مع مجموعاتنا لكي نتعامل مع مجموعاتنا لكي نتعامل مع + +149 +00:11:04,040 --> 00:11:05,440 +مجموعاتنا لكي نتعامل مع مجموعاتنا لكي نتعامل مع + +150 +00:11:05,440 --> 00:11:08,860 +مجموعاتنا لكي نتعامل مع مجموعاتنا لكي نتعامل مع + +151 +00:11:08,860 --> 00:11:10,120 +مجموعاتنا لكي نتعامل مع مجموعاتنا لكي نتعامل مع + +152 +00:11:10,120 --> 00:11:13,240 +مجموعاتنا لكي نتعامل مع مجموعاتنا لكي نتعامل مع + +153 +00:11:13,240 --> 00:11:19,340 +مجموعاتنا لكي نتعامل مع مجموعاتنا لكي نتعامل مع + +154 +00:11:19,340 --> 00:11:23,870 +مجموعاتنا لكunless we allocate the cost of of + +155 +00:11:23,870 --> 00:11:25,750 +course the transaction overhead whether the + +156 +00:11:25,750 --> 00:11:29,970 +variable or the fixed within the year itself، + +157 +00:11:29,970 --> 00:11:33,950 +therefore it should be a continuous let us say a + +158 +00:11:33,950 --> 00:11:38,470 +continuous process within the year، therefore in + +159 +00:11:38,470 --> 00:11:42,370 +order to have this or in order to attain this goal + +160 +00:11:42,370 --> 00:11:47,730 +we need to use the budget systemof course this + +161 +00:11:47,730 --> 00:11:51,690 +topic .. this .. this topic that I am talking + +162 +00:11:51,690 --> 00:11:54,370 +about we need to discuss before we start with one + +163 +00:11:54,370 --> 00:11:58,770 +therefore we need to use the budgeted course in + +164 +00:11:58,770 --> 00:12:04,610 +order to have an ongoing process of let us say + +165 +00:12:04,610 --> 00:12:08,170 +growing the course within a year or within 50 + +166 +00:12:08,170 --> 00:12:12,790 +years itself thereforeنحن لم نستطيع أن ننتظر حتى + +167 +00:12:12,790 --> 00:12:18,750 +نهاية الوقت لكي نعرف قوةنا الحقيقية ونعرف رقمنا + +168 +00:12:18,750 --> 00:12:22,450 +الحقيقية، لذلك إذا لم أستطع أن أنتظر حتى نهاية + +169 +00:12:22,450 --> 00:12:26,730 +الوقت، فأنا بحاجة لكي أحصل على رقم كبير، هذا هو + +170 +00:12:26,730 --> 00:12:30,470 +السبب لما نحصل على رقم 101 + +171 +00:12:31,680 --> 00:12:34,520 +سنقوم بتخطيط عدد عدد عدد عدد عدد عدد عدد عدد عدد + +172 +00:12:34,520 --> 00:12:44,800 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +173 +00:12:44,800 --> 00:12:45,960 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +174 +00:12:45,960 --> 00:12:46,160 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +175 +00:12:46,160 --> 00:12:46,240 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +176 +00:12:46,240 --> 00:12:50,600 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +177 +00:12:50,600 --> 00:12:54,680 +عدد + +178 +00:12:54,680 --> 00:12:58,860 +عدد + +179 +00:12:58,860 --> 00:13:05,190 +عدaccording to the standard rate multiplied by the + +180 +00:13:05,190 --> 00:13:11,770 +standard quantity correct؟ therefore .. now I need + +181 +00:13:11,770 --> 00:13:15,450 +to ask you this question what would be the amount + +182 +00:13:15,450 --> 00:13:20,250 +allocated in papers of this company or website? + +183 +00:13:30,020 --> 00:13:36,540 +ماذا يكون المقال اللي مجرد هذا البرنامج؟ ماذا يكون + +184 +00:13:36,540 --> 00:13:41,100 +المقال اللي مجرد هذا البرنامج؟ ماذا + +185 +00:13:41,100 --> 00:13:46,500 +يكون المقال اللي مجرد + +186 +00:13:46,500 --> 00:13:48,020 +هذا البرنامج؟ + +187 +00:14:03,550 --> 00:14:16,930 +اقرد ما أخبرناه قبل ما أخبرناه قبل ما أخبرناه قبل + +188 +00:14:16,930 --> 00:14:19,370 +ما أخبرناه قبل ما أخبرناه قبل ما أخبرناه قبل ما + +189 +00:14:19,370 --> 00:14:19,730 +أخبرناه قبل ما أخبرناه قبل ما أخبرناه قبل ما + +190 +00:14:19,730 --> 00:14:20,710 +أخبرناه قبل ما أخبرناه قبل ما أخبرناه قبل ما + +191 +00:14:20,710 --> 00:14:21,210 +أخبرناه قبل ما أخبرناه قبل ما أخبرناه قبل ما + +192 +00:14:21,210 --> 00:14:21,670 +أخبرناه قبل ما أخبرناه قبل ما أخبرناه قبل ما + +193 +00:14:21,670 --> 00:14:22,070 +أخبرناه قبل ما أخبرناه قبل ما أخبرناه قبل ما + +194 +00:14:22,070 --> 00:14:23,990 +أخبرناه قبل ما أخبرناه قبل ما أخبرناه قبل ما + +195 +00:14:23,990 --> 00:14:28,910 +أخبرناه قبل ما أخبرناهو بالنسبة لرقمنا او رقم + +196 +00:14:28,910 --> 00:14:37,050 +مجتمعنا لـ 13 ساعة و مجتمعنا 6 على S4 نحن قررنا ان + +197 +00:14:37,050 --> 00:14:49,700 +نجمع 57.5 دولار على مدى ميلاد 13 ساعةالسنة الأولى + +198 +00:14:49,700 --> 00:14:53,020 +كانت الـ allocation rate اللي كانت تقرر أو كانت + +199 +00:14:53,020 --> 00:14:56,940 +تقرر في السنة الأولى لذلك يجب أن نفهمها، لذلك + +200 +00:14:56,940 --> 00:15:01,780 +نتعامل بـ 67 + +201 +00:15:01,780 --> 00:15:11,420 +.5$ و هذا مشكلة لنا لأن إذا كنت أستخدم 67.5$ كما + +202 +00:15:11,420 --> 00:15:19,550 +قلت قبل أن يجب أن نتعامل بـ 600$لأن أي شخص يرى هذا + +203 +00:15:19,550 --> 00:15:26,930 +الرقم سيفكر أنه إذا كنت أستخدم ساعة جهاز واحدة + +204 +00:15:26,930 --> 00:15:34,650 +سأستخدم 57.5$ إذا لم أستخدم ساعة جهاز هذا لن + +205 +00:15:34,650 --> 00:15:40,890 +أستخدم 57.5$، لذلك يمكننا أن نفكر في هذا الرقم + +206 +00:15:40,890 --> 00:15:49,340 +كقيمة وليس كقيمة، هذا هو المشكلةوعندما نعطي المال + +207 +00:15:49,340 --> 00:15:57,040 +نفعل بالضبط كما لو أننا نحرر المال كما لو أنهم + +208 +00:15:57,040 --> 00:15:59,260 +مستخدمين قيمة، مستخدمين مستخدمين مستخدمين مستخدمين + +209 +00:15:59,260 --> 00:15:59,740 +مستخدمين مستخدمين مستخدمين مستخدمين مستخدمين + +210 +00:15:59,740 --> 00:16:01,380 +مستخدمين مستخدمين مستخدمين مستخدمين مستخدمين + +211 +00:16:01,380 --> 00:16:02,960 +مستخدمين مستخدمين مستخدمين مستخدمين مستخدمين + +212 +00:16:02,960 --> 00:16:03,360 +مستخدمين مستخدمين مستخدمين مستخدمين مستخدمين + +213 +00:16:03,360 --> 00:16:03,580 +مستخدمين مستخدمين مستخدمين مستخدمين مستخدمين + +214 +00:16:03,580 --> 00:16:04,840 +مستخدمين مستخدمين مستخدمين مستخدمين مستخدمين + +215 +00:16:04,840 --> 00:16:12,240 +مستخدمين مستخدمين مست + +216 +00:16:13,720 --> 00:16:17,640 +أو لا، باعتبار ما قلناه قبل قليل، أن الـ Fixed + +217 +00:16:17,640 --> 00:16:21,540 +Cost لن يتغير باعتبار تغيير عدد عدد كيلوغرام من + +218 +00:16:21,540 --> 00:16:27,500 +الـ Allocation Days. لذلك، الاسمحة بأن كل ساعة + +219 +00:16:27,500 --> 00:16:33,480 +الهواتف تكلف 57.5$ هي غير صحيحة، لأن هذا الـ Cost + +220 +00:16:33,480 --> 00:16:36,960 +سيكون اكتشف بما إذا استخدمنا هذه الساعة الهواتف + +221 +00:16:44,870 --> 00:16:48,670 +Excellent excellent and if we use this in our + +222 +00:16:48,670 --> 00:16:51,870 +analysis we need to consider that this is a fixed + +223 +00:16:51,870 --> 00:16:55,430 +cost not a variable cost because if we are carried + +224 +00:16:55,430 --> 00:17:00,890 +away with our interpretation and we set or we let + +225 +00:17:00,890 --> 00:17:02,770 +us say try to + +226 +00:17:12,950 --> 00:17:15,490 +بإمكاننا أن نقوم بعمل عملية عملية عملية عملية + +227 +00:17:15,490 --> 00:17:15,490 +عملية عملية عملية عملية عملية عملية عملية عملية + +228 +00:17:15,490 --> 00:17:15,870 +عملية عملية عملية عملية عملية عملية عملية عملية + +229 +00:17:15,870 --> 00:17:16,430 +عملية عملية عملية عملية عملية عملية عملية عملية + +230 +00:17:16,430 --> 00:17:17,050 +عملية عملية عملية عملية عملية عملية عملية عملية + +231 +00:17:17,050 --> 00:17:17,090 +عملية عملية عملية عملية عملية عملية عملية عملية + +232 +00:17:17,090 --> 00:17:17,150 +عملية عملية عملية عملية عملية عملية عملية عملية + +233 +00:17:17,150 --> 00:17:17,150 +عملية عملية عملية عملية عملية عملية عملية عملية + +234 +00:17:17,150 --> 00:17:17,150 +عملية عملية عملية عملية عملية عملية عملية عملية + +235 +00:17:17,150 --> 00:17:33,430 +عملية عملية عمل + +236 +00:17:33,500 --> 00:17:39,880 +سنقوم بإعادة المال باعتبار 57.5$، لذلك سنقوم + +237 +00:17:39,880 --> 00:17:45,680 +بإعادة أو سنقوم بإعادة المال باعتبار 57.5$، لذلك + +238 +00:17:45,680 --> 00:17:47,600 +سنقوم بإعادة أو سنقوم بإعادة المال باعتبار 57.5$، + +239 +00:17:47,600 --> 00:17:51,520 +لذلك سنقوم بإعادة المال باعتبار 57.5$، لذلك سنقوم + +240 +00:17:51,520 --> 00:17:57,360 +بإعادة المال باعتبار 57.5$، لذلك سنقوم بإعادة + +241 +00:17:57,360 --> 00:18:00,380 +المال باعتبار 57.5$، لذلك سنقوم بإعادة المال + +242 +00:18:00,380 --> 00:18:06,500 +باعتبارالذي يتم تجاربه على مصادر مصادر مصادر مصادر + +243 +00:18:06,500 --> 00:18:07,560 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +244 +00:18:07,560 --> 00:18:14,440 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +245 +00:18:14,440 --> 00:18:14,800 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +246 +00:18:14,800 --> 00:18:15,500 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +247 +00:18:15,500 --> 00:18:15,620 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +248 +00:18:15,620 --> 00:18:20,040 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +249 +00:18:20,040 --> 00:18:28,390 +مصادر مهذه هي المقدمة التي لن تتغير باعتبارنا، لن + +250 +00:18:28,390 --> 00:18:31,830 +تتغير إذا كنا نستخدم 4000 ساعة عملية العمل، 5000 + +251 +00:18:31,830 --> 00:18:35,130 +ساعات عملية العمل، 3000 ساعات عملية العمل، لكن + +252 +00:18:35,130 --> 00:18:40,750 +المشكلة هي عندما نستخدم مجموعة على مجموعة، مجموعة + +253 +00:18:40,750 --> 00:18:45,970 +عملية عملية عمل، فسنقول إنها ستجعل الفرصة مختلفة، + +254 +00:18:45,970 --> 00:18:51,810 +لذلك الآن يجب أن نعتبر الفرصة بينما كان مدفعًا وما + +255 +00:18:51,810 --> 00:18:57,570 +لم يتغير وما كان مدفعًا وما كان مدفعًا وما لم + +256 +00:18:57,570 --> 00:18:57,590 +يتغير وما كان مدفعًا وما كان مدفعًا وما كان مدفعًا + +257 +00:18:57,590 --> 00:18:57,670 +وما كان مدفعًا وما كان مدفعًا وما كان مدفعًا وما + +258 +00:18:57,670 --> 00:18:57,670 +كان مدفعًا وما كان مدفعًا وما كان مدفعًا وما كان + +259 +00:18:57,670 --> 00:18:57,670 +مدفعًا وما كان مدفعًا وما كان مدفعًا وما كان + +260 +00:18:57,670 --> 00:18:58,330 +مدفعًا وما كان مدفعًا وما كان مدفعًا وما كان + +261 +00:18:58,330 --> 00:18:59,130 +مدفعًا وما كان مدفعًا وما كان مدفعًا وما كان + +262 +00:18:59,130 --> 00:19:06,070 +مدفعًا وما كان مدفعًا + +263 +00:19:06,070 --> 00:19:13,610 +وما كان م + +264 +00:19:20,710 --> 00:19:26,370 +في عام الميزاني، قررنا أن عملية المصادر المستقبلية + +265 +00:19:26,370 --> 00:19:34,010 +على جزء منها هو 57.5 دولار فعلاً، + +266 +00:19:34,010 --> 00:19:38,290 +بمجموعة ما؟ بمجموعة الهواتف العامة العامة العامة + +267 +00:19:38,290 --> 00:19:40,750 +العامة العامة العامة العامة العامة العامة العامة + +268 +00:19:40,750 --> 00:19:41,270 +العامة العامة العامة العامة العامة العامة العامة + +269 +00:19:41,270 --> 00:19:44,430 +العامة العامة العامة العامة العامة العامة العامة + +270 +00:19:44,430 --> 00:19:46,630 +العامة العامة العامة العامة العامة العامة العامة + +271 +00:19:46,630 --> 00:19:46,630 +العامة العامة العامة العامة العامة العامة العامة + +272 +00:19:46,630 --> 00:19:46,630 +العامة العامة العامة العامة العامة العامة العامة + +273 +00:19:46,630 --> 00:19:46,630 +العامة العامة العامة العامة العامة العامة العامة + +274 +00:19:46,630 --> 00:19:49,130 +العامة العامبالنسبة إلى ماذا؟ بالنسبة إلى عدد مجلد + +275 +00:19:49,130 --> 00:19:54,870 +و بالنسبة إلى ماذا؟ إلى عدد مجلد أو عدد عادل، لهذا + +276 +00:19:54,870 --> 00:20:00,250 +السبب سأخلق عدد عادل مع عدد عادل، لهذا السبب إذا + +277 +00:20:00,250 --> 00:20:07,010 +كنت سأعطي في هذا السنة أو في هذا الشهر، شهر أبريل، + +278 +00:20:07,010 --> 00:20:13,380 +سنعطي بالنسبة إلى4000 machine hours that is the + +279 +00:20:13,380 --> 00:20:17,740 +standard amount of machine hours to produce what? + +280 +00:20:17,940 --> 00:20:22,380 +to produce the actual number of units of 10,000 + +281 +00:20:22,380 --> 00:20:27,980 +units therefore the quantity or the standard + +282 +00:20:27,980 --> 00:20:31,100 +machine quantity is the 4000 machine hours + +283 +00:20:31,100 --> 00:20:34,280 +multiplied by the standard rate of course + +284 +00:20:34,280 --> 00:20:35,700 +according to our calculation + +285 +00:20:38,560 --> 00:20:41,580 +هذه السنة قمنا بالتخطيط بأن مصمم التصنيع المساعد + +286 +00:20:41,580 --> 00:20:47,620 +على الوظيفة بجزء اخر كما رأينا من خطوطنا هو 57.5$ + +287 +00:20:47,620 --> 00:20:52,660 +لذلك قيمة المعاملة المضمونة بالمعاملة المضمونة 57 + +288 +00:20:52,660 --> 00:20:57,960 +.5 مضمونة ب4000 هو 230,000$ + +289 +00:21:04,540 --> 00:21:06,820 +per machine hour because the allocation basis is + +290 +00:21:06,820 --> 00:21:10,640 +the machine hours is not the units of course we + +291 +00:21:10,640 --> 00:21:15,280 +can use it if if we change the 57.5 from per hour + +292 +00:21:15,280 --> 00:21:18,940 +to per unit we could do that here no problem + +293 +00:21:18,940 --> 00:21:24,560 +therefore as we can see here that we treated + +294 +00:21:29,320 --> 00:21:33,920 +ماذا يعني بهذه التخطيطة؟ اقول باعتبار هذه التخطيطة + +295 +00:21:33,920 --> 00:21:41,220 +بأن كل جزء من 4000 ساعات قمت باستخدام أو قمت + +296 +00:21:41,220 --> 00:21:47,740 +باستخدام 57.5$ في هذه الساعة، هل هذا صحيح؟ ليس + +297 +00:21:47,740 --> 00:21:52,380 +صحيح، لماذا؟ لأن كما نستطيع أن نرى هنا، القيمة + +298 +00:21:52,380 --> 00:21:58,660 +باعتبارنا كانت فقط 230.000$بسبب أن الساعة المواصلة + +299 +00:21:58,660 --> 00:22:05,060 +هنا كانت أقل من المتوقع كيف كانت أقل من المتوقع؟ + +300 +00:22:05,060 --> 00:22:12,420 +بسبب عدد مجتمعنا الاصطناعي نحن قررنا أو اتوقعنا أن + +301 +00:22:12,420 --> 00:22:16,640 +يكون هناك 12000 جزيرة وليس 10000 جزيرة، لذلك لدينا + +302 +00:22:16,640 --> 00:22:24,560 +مقارنة هنا بقيمة 2000 جزيرة، لذلك ما أقوله هنابسبب + +303 +00:22:24,560 --> 00:22:30,580 +أنني لم أصنع الـ 2000 عمليات، فالأسعار ستكون أقل، + +304 +00:22:30,580 --> 00:22:34,800 +هل هذا صحيح؟ لا، هذا ليس صحيح باعتبارنا عن مصممة + +305 +00:22:34,800 --> 00:22:35,640 +التصنيع المستقبلي + +306 +00:22:38,670 --> 00:22:41,730 +سيكون هناك مقارنة، يجب أن نتعامل هذه المقارنة، يجب + +307 +00:22:41,730 --> 00:22:46,070 +أن نتعامل هذه المقارنة باعتبار ما؟ باعتبار الفرق + +308 +00:22:46,070 --> 00:22:51,810 +بين الـ 230,000 و276,000، والتي هي المقارنة + +309 +00:22:51,810 --> 00:22:56,670 +الحقيقية التي يجب أن تكون اعتبارها. + +310 +00:22:57,210 --> 00:23:00,210 +بالطبع، باعتبار أساسينا، هذه هي المقارنة التي + +311 +00:23:00,210 --> 00:23:05,360 +سنستخدمها، هذه هي المقارنة التي سنعتبرهاولكن + +312 +00:23:05,360 --> 00:23:09,120 +المقال الواقعي الذي يجب أن يكون أو يجب أن يكون + +313 +00:23:09,120 --> 00:23:17,060 +اعتباره هو الـ 276 وليس الـ 230 هل لديك أسئلة؟ + +314 +00:23:17,060 --> 00:23:23,360 +لذلك الآن لدينا نوع آخر من التغييرات، بالطبع كما + +315 +00:23:23,360 --> 00:23:28,200 +قلنا، الفرق بين الـ 276000 التي هي المقال الواقعي + +316 +00:23:28,200 --> 00:23:33,900 +والـ 285 التي هي المقال الواقعي هي المقال + +317 +00:23:39,300 --> 00:23:44,420 +لن يكون هناك أي قطع ثانوية كما نستطيع أن نذكر في + +318 +00:23:44,420 --> 00:23:47,900 +مصممة التصنيع المتوسط ، لدينا قطعة ثانوية لكي + +319 +00:23:47,900 --> 00:23:52,180 +نختار أو لكي نقل 9000 مليار دولار غير مفروض + +320 +00:23:52,180 --> 00:23:57,380 +لإستخدام وإفعالة هنا لدينا لا إفعالة، لذلك لا + +321 +00:23:57,380 --> 00:24:02,100 +نحتاج لقطعة ثانوية، لذلك الفرق بين المدفع المفتوح + +322 +00:24:02,100 --> 00:24:05,260 +أو المفتوح بين المدفع المفتوح لأن المدفع المفتوح + +323 +00:24:05,260 --> 00:24:10,270 +والمدفع المفتوح هو نفسهوالصحيح هو الـ Spending + +324 +00:24:10,270 --> 00:24:15,750 +Variance، وعلى الجانب الآخر، يتعامل الـ Fixed + +325 +00:24:15,750 --> 00:24:18,490 +Manufacturing Overhead بأسعار مستوى مستوى مستوى + +326 +00:24:18,490 --> 00:24:19,370 +مستوى مستوى مستوى مستوى مستوى مستوى مستوى مستوى + +327 +00:24:19,370 --> 00:24:21,230 +مستوى مستوى مستوى مستوى مستوى مستوى مستوى مستوى + +328 +00:24:21,230 --> 00:24:21,370 +مستوى مستوى مستوى مستوى مستوى مستوى مستوى مستوى + +329 +00:24:21,370 --> 00:24:22,070 +مستوى مستوى مستوى مستوى مستوى مستوى مستوى مستوى + +330 +00:24:22,070 --> 00:24:25,470 +مستوى مستوى مستوى مستوى مستوى مستوى مستوى مستوى + +331 +00:24:25,470 --> 00:24:30,690 +مستوى مستوى + +332 +00:24:30,690 --> 00:24:37,460 +مستبالتالي، يجب أن نعتبر هذه الواقعية كشيء يسمى بـ + +333 +00:24:37,460 --> 00:24:42,780 +Production Volume Variance إذا كنت تتذكر من Coast + +334 +00:24:42,780 --> 00:24:48,740 +Accounting I، بدأنا مع هذه الاناليزةفي حلقة + +335 +00:24:48,740 --> 00:24:53,940 +Variable Costing عندما نعتبرها Variable Costing، + +336 +00:24:53,940 --> 00:25:00,620 +نقدرنا أن نقوم بإختيار هذا الهجوم في التفاصيل في + +337 +00:25:00,620 --> 00:25:05,980 +Cost Accounting 2 وهنا هو الهجوم. الهجوم الوزني هو + +338 +00:25:05,980 --> 00:25:09,140 +الفرصة بين المساعدة على مصالحة مصالحة مصالحة + +339 +00:25:09,140 --> 00:25:13,020 +مصالحة مصالحة مصالحة مصالحة + +340 +00:25:13,020 --> 00:25:15,340 +مصالحة + +341 +00:25:16,820 --> 00:25:19,820 +بالتالي، ما هي السبب أو السبب الرئيسي لهذه التجارب + +342 +00:25:19,820 --> 00:25:25,340 +الهوليومية هي تجارب تصنيع مصادر مجتمع مجاورة تجارب + +343 +00:25:25,340 --> 00:25:26,540 +مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع + +344 +00:25:26,540 --> 00:25:26,540 +مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع + +345 +00:25:26,540 --> 00:25:26,860 +مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع + +346 +00:25:26,860 --> 00:25:26,980 +مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع + +347 +00:25:26,980 --> 00:25:31,060 +مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع + +348 +00:25:31,060 --> 00:25:38,080 +مجتمع مجتمع مجof course as we can see here we + +349 +00:25:38,080 --> 00:25:41,720 +allocated only 230 while as we should have + +350 +00:25:41,720 --> 00:25:45,320 +allocated 276 from cost accounting one is this + +351 +00:25:45,320 --> 00:25:49,100 +under allocation or over allocation this is an + +352 +00:25:49,100 --> 00:25:52,300 +under allocation therefore we need to increase our + +353 +00:25:52,300 --> 00:25:56,220 +allocated cost in order to meet the 276 thousand + +354 +00:25:56,220 --> 00:25:58,500 +dollars any questions + +355 +00:26:02,670 --> 00:26:06,110 +بالطبع، بالطبع، بالطبع، نحن سنأخذ هذا عندما نأخذ + +356 +00:26:06,110 --> 00:26:11,630 +أو عندما نعتبر المقالات الجورنالية لهذه المقالات، + +357 +00:26:11,630 --> 00:26:18,930 +هل هناك أسئلة؟ لذلك، دعنا نذهب الآن إلى جورناليزة + +358 +00:26:18,930 --> 00:26:24,690 +هذه التغييرات، بالطبع، تجارب التصنيع المستقبلي هي + +359 +00:26:24,690 --> 00:26:29,570 +تجارب التصنيع المستقبلي، صحيح؟ التي سيتم تفكيرها + +360 +00:26:30,820 --> 00:26:34,420 +مثل الـ Variable Manufacturing Overhead، لذلك، كما + +361 +00:26:34,420 --> 00:26:44,540 +نريد أن نشهد أن الـ Variable Entries هي نفسها مثل + +362 +00:26:44,540 --> 00:26:48,860 +الـ Fixed Manufacturing Overhead Entries، لذلك، + +363 +00:26:48,860 --> 00:26:49,860 +باعتبار عرضنا الطبيعي + +364 +00:27:01,200 --> 00:27:04,280 +أولاً، يجب أن نعتمد على المساعدة التجارية + +365 +00:27:04,280 --> 00:27:10,380 +الحقيقية، في هذه الحالة، سنعتمد فقط على المساعدة + +366 +00:27:10,380 --> 00:27:14,560 +التجارية الحقيقية، لذلك، المساعدة التجارية + +367 +00:27:14,560 --> 00:27:15,480 +الحقيقية، المساعدة التجارية الحقيقية + +368 +00:27:23,670 --> 00:27:27,990 +أيضًا، باعتبارنا المختلفة، يمكن أن يكون تقريبًا + +369 +00:27:27,990 --> 00:27:29,490 +تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا + +370 +00:27:29,490 --> 00:27:31,690 +تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا + +371 +00:27:31,690 --> 00:27:32,570 +تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا + +372 +00:27:32,570 --> 00:27:32,890 +تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا + +373 +00:27:32,890 --> 00:27:36,010 +تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا + +374 +00:27:36,010 --> 00:27:40,470 +تقريبًا تقريبًا + +375 +00:27:40,470 --> 00:27:50,450 +تقريب + +376 +00:27:53,100 --> 00:27:56,340 +نحتاج إلى إعادة تجارب المصادر المستقبلية بالنسبة + +377 +00:27:56,340 --> 00:27:59,980 +لما؟ بالنسبة لتجارب المصادر المستقبلية ولكن + +378 +00:27:59,980 --> 00:28:03,100 +باستخدام المقاومة الحقيقية لماذا؟ لأننا نستخدم الـ + +379 +00:28:03,100 --> 00:28:06,580 +Normal Costing لذلك سوف نقوم بعمل تجارب التجارب + +380 +00:28:06,580 --> 00:28:11,780 +المستقبلية و سوف + +381 +00:28:11,780 --> 00:28:17,490 +نحصل على أو ندرك مقاومةالخاصة الموجودة في الـ + +382 +00:28:17,490 --> 00:28:20,090 +Fixed Manufacturing Overhead Control وهي التحكم + +383 +00:28:20,090 --> 00:28:22,130 +التجاربي التجاربي التجاربي التجاربي التجاربي + +384 +00:28:22,130 --> 00:28:23,510 +التجاربي التجاربي التجاربي التجاربي التجاربي + +385 +00:28:23,510 --> 00:28:23,790 +التجاربي التجاربي التجاربي التجاربي التجاربي + +386 +00:28:23,790 --> 00:28:25,870 +التجاربي التجاربي التجاربي التجاربي التجاربي + +387 +00:28:25,870 --> 00:28:28,070 +التجاربي التجاربي التجاربي التجاربي التجاربي + +388 +00:28:28,070 --> 00:28:28,110 +التجاربي التجاربي التجاربي التجاربي التجاربي + +389 +00:28:28,110 --> 00:28:28,150 +التجاربي التجاربي التجاربي التجاربي التجاربي + +390 +00:28:28,150 --> 00:28:28,870 +التجاربي التجاربي التجاربي التجاربي التجاربي + +391 +00:28:28,870 --> 00:28:29,650 +التجاربي التجاربي التجاربي التجاربي التجاربي + +392 +00:28:29,650 --> 00:28:32,410 +التجاربي التجاربي التجاربي التجاربي التجاربي الت + +393 +00:28:32,490 --> 00:28:35,750 +بالطبع، كما قلنا في الـ Post-Accounting I، على + +394 +00:28:35,750 --> 00:28:39,610 +الأقل، سيكون هناك اختلافات بين هؤلاء الاثنين، بين + +395 +00:28:39,610 --> 00:28:42,190 +الـ Fixed Manufacturing Overhead Allocated و Fixed + +396 +00:28:42,190 --> 00:28:44,770 +Manufacturing Overhead Controlled، لماذا؟ لأن هذا + +397 +00:28:44,770 --> 00:28:49,490 +كان مجموعت بقيمة مجلسية وكان هذا بقيمة مجموعة + +398 +00:28:49,490 --> 00:28:52,950 +حقيقية، لذلك سيكون هناك اختلاف، والاختلاف سيكون + +399 +00:28:52,950 --> 00:28:54,150 +اختلاف أو تسجيل أو تسجيل أو تسجيل أو تسجيل أو + +400 +00:28:54,150 --> 00:28:55,590 +تسجيل أو تسجيل أو تسجيل أو تسجيل أو تسجيل أو تسجيل + +401 +00:28:55,590 --> 00:28:56,850 +أو تسجيل أو تسجيل أو تسجيل أو تسجيل أو تسجيل أو + +402 +00:28:56,850 --> 00:29:02,660 +تسجيل أو تسجيل أو تسجيل أوسنغلق هذا الوصف ونغلق + +403 +00:29:02,660 --> 00:29:07,860 +هذا الوصف ونعرف أي تغيير بين الاثنين سنعرف أي + +404 +00:29:07,860 --> 00:29:10,560 +تغيير أو تغيير في المجموعات أو في المجموعات + +405 +00:29:10,560 --> 00:29:13,900 +الخاصة، لذلك مصطلح المصطلح المصطلح المصطلح المصطلح + +406 +00:29:13,900 --> 00:29:14,140 +المصطلح المصطلح المصطلح المصطلح المصطلح المصطلح + +407 +00:29:14,140 --> 00:29:16,880 +المصطلح المصطلح المصطلح المصطلح المصطلح المصطلح + +408 +00:29:16,880 --> 00:29:23,600 +المصطلح المصطلح المصطلح المصطلح المصطلح المصطلح + +409 +00:29:23,600 --> 00:29:24,240 +المصطلح المصطلح المصطلح المصطلح المصطلح المصطلح + +410 +00:29:24,240 --> 00:29:29,340 +المصطلح المصطلحالاختلاف بين الاثنين هو إما تجارب + +411 +00:29:29,340 --> 00:29:37,080 +أو تجارب أو + +412 +00:29:37,080 --> 00:29:41,360 +تجارب + +413 +00:30:01,400 --> 00:30:03,080 +من مصمم المصمم المصمم المصمم المصمم المصمم المصمم + +414 +00:30:03,080 --> 00:30:04,980 +المصمم المصمم المصمم المصمم المصمم المصمم المصمم + +415 +00:30:04,980 --> 00:30:08,600 +المصمم المصمم المصمم المصمم المصمم المصمم المصمم + +416 +00:30:08,600 --> 00:30:08,620 +المصمم المصمم المصمم المصمم المصمم المصمم المصمم + +417 +00:30:08,620 --> 00:30:10,660 +المصمم المصمم المصمم المصمم المصمم المصمم المصمم + +418 +00:30:10,660 --> 00:30:13,540 +المصمم المصمم المصمم المصمم المصمم المصمم المصمم + +419 +00:30:13,540 --> 00:30:16,600 +المصمم المصمم المصمم المصمم المصمم المصمم المصمم + +420 +00:30:16,600 --> 00:30:25,780 +المصمم المصمم المصمم المصمم المصمم المصمم + +421 +00:30:25,780 --> 00:30:30,920 +المصم + +422 +00:30:42,510 --> 00:30:46,310 +We are going first of all to recognize the actual + +423 +00:30:46,310 --> 00:30:51,650 +cost by this or by using this entry Therefore we + +424 +00:30:51,650 --> 00:30:56,330 +are going to recognize the 285 + +425 +00:30:56,330 --> 00:30:58,150 +,000$ + +426 +00:31:04,620 --> 00:31:11,840 +then we are going to allocate using the standard + +427 +00:31:11,840 --> 00:31:16,960 +quantity and using the standard rate in the normal + +428 +00:31:16,960 --> 00:31:19,740 +costing we would use the standard rate but the + +429 +00:31:19,740 --> 00:31:23,380 +actual quantity here in the standard costing we + +430 +00:31:23,380 --> 00:31:28,140 +are going to use the standard quantity instead of + +431 +00:31:28,140 --> 00:31:31,070 +the actual quantity therefore accordingعلى + +432 +00:31:31,070 --> 00:31:41,970 +عموماتنا سنستخدم عمومة عامة 57.5 و عمومة عامة 4000 + +433 +00:31:41,970 --> 00:31:43,210 +سنستخدم عمومة عامة 5000 سنستخدم عمومة عامة 4000 + +434 +00:31:43,210 --> 00:31:47,470 +سنستخدم عمومة عامة 4000 سنستخدم عمومة عامة 4000 + +435 +00:31:47,470 --> 00:31:47,650 +سنستخدم عمومة عامة 4000 سنستخدم عمومة عامة 4000 + +436 +00:31:47,650 --> 00:31:47,890 +سنستخدم عمومة عامة 4000 سنستخدم عمومة عامة 4000 + +437 +00:31:47,890 --> 00:31:48,310 +سنستخدم عمومة عامة 4000 سنستخدم عمومة عامة 4000 + +438 +00:31:48,310 --> 00:31:49,250 +سنستخدم عمومة عامة 4000 سنستخدم عمومة عامة 4000 + +439 +00:31:49,250 --> 00:31:54,030 +سنستخدم عمومة عامة 4000 سنستخدم + +440 +00:31:54,030 --> 00:32:01,050 +عامة 4000 سنستخدم عامة 4000 سنستخدم عما هو الفرق؟ + +441 +00:32:01,050 --> 00:32:05,330 +فهو الفرق بين الانتجار والوزيارة ومجموعة الوزيارة + +442 +00:32:05,330 --> 00:32:12,030 +ومجموعة الوزيارة ومجموعة الوزيارة + +443 +00:32:12,030 --> 00:32:16,530 +ومجموعة الوزيارة + +444 +00:32:16,530 --> 00:32:17,730 +ومجموعة الوزيارة ومجموعة الوزيارة ومجموعة الوزيارة + +445 +00:32:17,730 --> 00:32:18,910 +ومجموعة الوزيارة ومجموعة الوزيارة ومجموعة الوزيارة + +446 +00:32:18,910 --> 00:32:22,010 +ومجموعة الوزيارة ومجموعة الوزيارة ومجموعة الوزيارة + +447 +00:32:22,010 --> 00:32:24,170 +ومجموعة الوزيارة ومجموعة الوزيارة ومجموعة الوزيارة + +448 +00:32:24,170 --> 00:32:34,530 +ومجموعة الووالتحكم بقيمة 285 مليار دولار + +449 +00:32:34,530 --> 00:32:37,790 +والاختلافات + +450 +00:32:37,790 --> 00:32:41,570 +هي هذه الاختلافات كما أن كلاها غير مفاجئة، لذلك + +451 +00:32:41,570 --> 00:32:50,030 +كلاها ستكون قطعاً، لذلك لدينا استخدام مصمم + +452 +00:32:50,030 --> 00:32:53,170 +مصمم مصمم مصمم مصمم بقيمة + +453 +00:32:53,170 --> 00:33:01,300 +9000 مليار دولارو بعد ذلك سيكون لدينا عملية تجارب + +454 +00:33:01,300 --> 00:33:05,840 +عملية تجارب عملية تجارب عملية تجارب عملية تجارب + +455 +00:33:05,840 --> 00:33:24,820 +عملية تجارب عملية تجارب عملية تجارب عملية تجارب + +456 +00:33:35,360 --> 00:33:40,440 +الأن، يجب أن نعتبر ما سنفعله مع هذه التغييرات، و + +457 +00:33:40,440 --> 00:33:44,100 +بالطبع أخذنا في الحلقة السادسة أننا سوف نحصل على + +458 +00:33:44,100 --> 00:33:48,720 +تغيير عدد أو تغيير السعر أو نحصل على تغيير + +459 +00:33:48,720 --> 00:33:53,180 +الاستثمار في الحلقة السادسة الثامنة، رأينا أننا + +460 +00:33:53,180 --> 00:33:55,240 +نستطيع أن نحصل على تغيير المشاركة أو تغيير + +461 +00:33:55,240 --> 00:34:01,570 +الاستثمارأو production volume variance. So now the + +462 +00:34:01,570 --> 00:34:05,950 +accountants have these accounts, have these + +463 +00:34:05,950 --> 00:34:10,150 +variances Of course as we can see here, we + +464 +00:34:10,150 --> 00:34:13,650 +recognized from an accounting perspective these + +465 +00:34:13,650 --> 00:34:19,590 +variances Now the question here, what shall we do + +466 +00:34:19,590 --> 00:34:25,140 +with these variances?ماذا تعتقدين؟ بالطبع أخذنا .. + +467 +00:34:25,140 --> 00:34:28,780 +هو نفس الشيء اللي فعلناه في Cost Accounting I لـ + +468 +00:34:28,780 --> 00:34:32,340 +Under Allocation و لـ Over Allocation ماذا فعلنا + +469 +00:34:32,340 --> 00:34:34,900 +مع الـ Under Allocated Amounts و الـ Over + +470 +00:34:34,900 --> 00:34:39,240 +Allocated Amounts؟ ممتاز، + +471 +00:34:39,240 --> 00:34:45,000 +لدينا الاختيار إما أن نجمع هذه الميزانيات لـ Cost + +472 +00:34:45,000 --> 00:34:49,140 +Of Goods Sold لـ Finished Goods Inventory و لـ + +473 +00:34:49,140 --> 00:34:50,800 +Working Process Inventory + +474 +00:34:53,270 --> 00:34:57,650 +تخلص من المقاومة الوحيدة إلى الـ Cost of Goods + +475 +00:34:57,650 --> 00:35:00,890 +Sold So, what do you think we should do؟ بالطبع، + +476 +00:35:00,890 --> 00:35:07,030 +نحن الآن نتحدث، نحن نتحدث عن الـVariances إلا عن + +477 +00:35:07,030 --> 00:35:10,310 +الـProduction Volume Variance لأن الـProduction + +478 +00:35:10,310 --> 00:35:15,610 +Volume Variance لديها أكتر، دعنا نقول، تفاصيل أو + +479 +00:35:15,610 --> 00:35:20,510 +تفاصيل أكتر من الـVariances الأخرى لذلك، ماذا تظن + +480 +00:35:20,510 --> 00:35:29,450 +أننا يجب أن نفعل؟هل نحضرها للمقالات المختلفة؟ أو + +481 +00:35:29,450 --> 00:35:37,670 +هل نكتبها للـ Coastal Goods Soul؟ ما هو أفضل من + +482 +00:35:37,670 --> 00:35:45,590 +نظر المؤسسة؟ باستخدام نتيجة الـVirus نفسها، نحن + +483 +00:35:45,590 --> 00:35:48,510 +نحتاج نتيجة من الـCoastal Goods Soul + +484 +00:35:51,880 --> 00:35:56,600 +التفكير على التقارير، ربما على الـ four account أو + +485 +00:35:56,600 --> 00:36:00,940 +الـ three account؟ عظيم، عظيم، لذلك أول شيء يجب أن + +486 +00:36:00,940 --> 00:36:09,800 +نعتبره هو مادة هذه التقارير، هل .. او .. هل مرتبة + +487 +00:36:09,800 --> 00:36:15,980 +هذه التقارير مرتبة عالية؟لذلك، هل هذه التغييرات + +488 +00:36:15,980 --> 00:36:20,500 +أكتر من مجموعة الخطأ التي تحدثنا عنها في القصة + +489 +00:36:20,500 --> 00:36:25,520 +السادسة أو هل هي داخل المجموعة، داخل مجموعة الخطأ؟ + +490 +00:36:25,520 --> 00:36:31,540 +لذلك، إذا كانت غير مادية، يجب أن نكتبها بعد مجلة + +491 +00:36:31,540 --> 00:36:38,160 +جيدة، بدون أي مشكلة، لكن إذا كانت مادية، يجب أن + +492 +00:36:38,160 --> 00:36:47,350 +نعتبر هل هي أو هم هذه التغييراتهل كانت هذه + +493 +00:36:47,350 --> 00:36:53,450 +الاختلافات بسبب + +494 +00:36:53,450 --> 00:37:03,090 +بعض المشكلات التي كانت خارج تحكم الوظيفة؟ إذا كانت + +495 +00:37:03,090 --> 00:37:07,490 +هذه الاختلافات غير مادية، فسنكتبها في قصة قدسة، + +496 +00:37:07,490 --> 00:37:13,710 +لأننا كلنا نتكلم في الواقعات الأساسية 1 و 2إذا + +497 +00:37:13,710 --> 00:37:22,250 +كانت المالية غير مادية، فسيكون المهندس الوحيد من + +498 +00:37:22,250 --> 00:37:28,890 +استخدام القواعد المقبلة لأننا جميعاً نعرف أن هذه + +499 +00:37:28,890 --> 00:37:34,310 +التغييرات ستؤثر على العمل، وسيؤثر على الأسواق + +500 +00:37:34,310 --> 00:37:40,210 +المنتجة، وسيؤثر على أسعار الأسعار المنتجةالطريقة + +501 +00:37:40,210 --> 00:37:45,390 +الأكتر صحيحة للتخلص من هذه التغييرات هي طريقة + +502 +00:37:45,390 --> 00:37:49,750 +الاختبار كما أخذنا في course accounting 1 ولكن إذا + +503 +00:37:49,750 --> 00:37:54,710 +كانت هذه المادة غير مجتمعية، فيمكنني الخروج من هذه + +504 +00:37:54,710 --> 00:37:59,530 +التأكيد، يمكنني الخروج من هذه القصص المقبلة لكي + +505 +00:37:59,530 --> 00:38:05,710 +أكتبها كلها في course of good sort ولكن ماذا إذا + +506 +00:38:05,710 --> 00:38:14,690 +كانت مجتمعية؟ماذا تعتقد انه مادة؟ ماذا هو الشيء + +507 +00:38:14,690 --> 00:38:20,430 +اللي يجب أن نفعله؟ هل هو التجارب أو كتابة بعد قصة + +508 +00:38:20,430 --> 00:38:30,540 +جيدة؟ باعتقاد آخروهو كما قلت قريبًا أننا نحتاج أن + +509 +00:38:30,540 --> 00:38:36,680 +نعتبر إذا كانت هذه التغييرة داخل التحكم في الهدف + +510 +00:38:36,680 --> 00:38:45,520 +أو خارج التحكم في الهدف، لذلك إذا كانت بسبب بعض + +511 +00:38:45,520 --> 00:38:51,260 +المفاوضات في الهدف نحن لا نحتاج أن نحمل هذه + +512 +00:38:51,260 --> 00:38:56,560 +المفاوضة من مجموعة إلى مجموعة أخرىولذلك، سنكتبها + +513 +00:38:56,560 --> 00:39:00,980 +بعد قصة الأسعار التي تم تسليمها، ولكن إذا كانت هذه + +514 +00:39:00,980 --> 00:39:04,280 +الاختلافات + +515 +00:39:04,280 --> 00:39:11,360 +بسبب بعض الأشياء التي غير مستطاعتها الوظيفة، فهذه + +516 +00:39:11,360 --> 00:39:15,180 +المجموعة أو هذه الاختلافات يجب أن تكون مجموعة + +517 +00:39:15,180 --> 00:39:21,220 +للعمل، للأسعار المنتجة، وللقصة الأسعار التي تم + +518 +00:39:21,220 --> 00:39:21,760 +تسليمها + +519 +00:39:24,510 --> 00:39:30,210 +هذه هي الطريقة التي يجب أن تكون استخدامها + +520 +00:39:30,210 --> 00:39:38,270 +للتغييرات، رغم أنها قيمة أو قيمة، رغم أنها تغييرات + +521 +00:39:38,270 --> 00:39:46,470 +التفكير، رغم أنها تغييرات التفكير، رغم أنها + +522 +00:39:46,470 --> 00:39:50,410 +تغييرات التفكير، رغم أنها تغييرات التفكير، رغم + +523 +00:39:50,410 --> 00:39:53,130 +أنها تغييرات التفكير، رغم أنها تغييرات التفكير، + +524 +00:39:53,130 --> 00:39:56,660 +رغم أنها تغييرات التفكير،الان، الـ Production + +525 +00:39:56,660 --> 00:39:59,920 +Volume Variance، بالطبع، أيضًا، الـ Production + +526 +00:39:59,920 --> 00:40:02,260 +Volume Variance يمكن أن يكون مكتوب على مجموعات + +527 +00:40:02,260 --> 00:40:06,800 +السوق السوقية أو يمكن أن يكون مكتوب على مجموعات + +528 +00:40:06,800 --> 00:40:09,420 +السوق السوقية، السوق السوقيين ومجموعات العمل، ماذا + +529 +00:40:09,420 --> 00:40:15,260 +تعتقد أنه أفضل أو أفضل طريقة لإنقاذ هذا الـ + +530 +00:40:15,260 --> 00:40:19,020 +Production Volume Variance؟ ولكن قبل أن أجيب، ما + +531 +00:40:19,020 --> 00:40:21,320 +هي أسباب أساسية Production Volume Variance؟ ماذا + +532 +00:40:21,320 --> 00:40:23,880 +تعتقد أنه أسباب أساسية Production Volume Variance؟ + +533 +00:40:26,370 --> 00:40:29,230 +وقد قلته، وقد قلته، ما هو الوضع الرئيسي، ما هو + +534 +00:40:29,230 --> 00:40:31,190 +الوضع الرئيسي، ما هو الوضع الرئيسي، ما هو الوضع + +535 +00:40:31,190 --> 00:40:31,190 +الرئيسي، ما هو الوضع الرئيسي، ما هو الوضع الرئيسي، + +536 +00:40:31,190 --> 00:40:31,230 +ما هو الوضع الرئيسي، ما هو الوضع الرئيسي، ما هو + +537 +00:40:31,230 --> 00:40:32,810 +الوضع الرئيسي، ما هو الوضع الرئيسي، ما هو الوضع + +538 +00:40:32,810 --> 00:40:32,810 +الرئيسي، ما هو الوضع الرئيسي، ما هو الوضع الرئيسي، + +539 +00:40:32,810 --> 00:40:33,190 +ما هو الوضع الرئيسي، ما هو الوضع الرئيسي، ما هو + +540 +00:40:33,190 --> 00:40:40,550 +الوضع الرئيسي، ما هو الوضع الرئيسي، ما + +541 +00:40:40,550 --> 00:40:52,030 +هو الوضع الرئ + +542 +00:40:54,650 --> 00:40:59,330 +Excellent from its name production volume variance + +543 +00:40:59,330 --> 00:41:03,070 +therefore the cause of the production volume + +544 +00:41:03,070 --> 00:41:06,710 +variance is the difference between the actual + +545 +00:41:06,710 --> 00:41:12,730 +output and the expected output because if we use + +546 +00:41:12,730 --> 00:41:17,290 +or if we produce twelve thousand units we would + +547 +00:41:17,290 --> 00:41:20,670 +not have a production volume varianceبسبب المزيد + +548 +00:41:20,670 --> 00:41:23,210 +من المزيد من المزيد من المزيد من المزيد من المزيد + +549 +00:41:23,210 --> 00:41:23,950 +من المزيد من المزيد من المزيد من المزيد من المزيد + +550 +00:41:23,950 --> 00:41:25,230 +من المزيد من المزيد من المزيد من المزيد من المزيد + +551 +00:41:25,230 --> 00:41:26,310 +من المزيد من المزيد من المزيد من المزيد من المزيد + +552 +00:41:26,310 --> 00:41:29,850 +من المزيد من المزيد من المزيد من المزيد من المزيد + +553 +00:41:29,850 --> 00:41:30,150 +من المزيد من المزيد من المزيد من المزيد من المزيد + +554 +00:41:30,150 --> 00:41:30,550 +من المزيد من المزيد من المزيد من المزيد من المزيد + +555 +00:41:30,550 --> 00:41:30,570 +من المزيد من المزيد من المزيد من المزيد من المزيد + +556 +00:41:30,570 --> 00:41:30,610 +من المزيد من المزيد من المزيد من المزيد من المزيد + +557 +00:41:30,610 --> 00:41:31,850 +من المزيد من المزيد من المزيد من المزيد من المزيد + +558 +00:41:31,850 --> 00:41:47,710 +من المزيد من المزيد من المزيد من المزيد من + +559 +00:41:47,710 --> 00:41:54,140 +المSo what do you think we need to do with this + +560 +00:41:54,140 --> 00:41:57,800 +diet? Shall we write it off to the cost of goods + +561 +00:41:57,800 --> 00:42:00,960 +sold or parade it to different accounts? What do + +562 +00:42:00,960 --> 00:42:05,820 +you think? Write it off to the cost of goods sold + +563 +00:42:05,820 --> 00:42:10,020 +Why do we need to write it off to the cost of + +564 +00:42:10,020 --> 00:42:12,780 +goods sold? Or why not parade it to different + +565 +00:42:12,780 --> 00:42:13,320 +accounts? + +566 +00:42:20,700 --> 00:42:29,540 +cause of the production process therefore + +567 +00:42:29,540 --> 00:42:34,180 +the + +568 +00:42:34,180 --> 00:42:37,360 +production volume variance could be prorated or + +569 +00:42:37,360 --> 00:42:44,200 +could be written off some say that it would be a + +570 +00:42:44,200 --> 00:42:49,600 +better way to write it off directly to the cost of + +571 +00:42:49,600 --> 00:42:55,550 +goods soldWhat is this or why do they take this + +572 +00:42:55,550 --> 00:42:59,930 +decision or why do they take this method? They say + +573 +00:42:59,930 --> 00:43:05,210 +because that this amount 46000$ which is + +574 +00:43:05,210 --> 00:43:11,050 +unfavorable was because of producing less number + +575 +00:43:11,050 --> 00:43:16,740 +of units correct?لذلك إذا قمنا بإصلاح الـ 10,000، + +576 +00:43:16,740 --> 00:43:22,200 +فالـ 10,000 سيعتبر فقط الـ 57.5 في أحد المجموعات، + +577 +00:43:22,200 --> 00:43:29,460 +لذلك سنعتبر أو نقول إن الجزء من القوة اللي مرتبط + +578 +00:43:29,460 --> 00:43:35,540 +بالـ 10,000 مجموعات هي الـ 230,000 وليس الـ 276 + +579 +00:43:35,540 --> 00:43:41,000 +,000بالتالي، 46 ألف دولار من تجارب التصحيح + +580 +00:43:41,000 --> 00:43:42,000 +المستفيد للتصحيح المستفيد للتصحيح المستفيد للتصحيح + +581 +00:43:42,000 --> 00:43:49,360 +المستفيد بسبب 2 ألف أجهزة لم تتم تصميمها، صحيح؟ + +582 +00:43:49,360 --> 00:43:58,040 +بالتالي، الاناليس يقول، لماذا تجمع هذه المادة؟ + +583 +00:43:58,040 --> 00:44:06,060 +لماذا تحمل هذه المادة على 10 ألف أجهزة؟والدراسة + +584 +00:44:06,060 --> 00:44:10,960 +هذه ليست مرتبطة بالـ 10,000 units، صحيح؟ قدرتنا + +585 +00:44:10,960 --> 00:44:14,720 +هنا، ماذا يعني بـ Fixed Expenses؟ هذه قدرتنا، + +586 +00:44:14,720 --> 00:44:23,280 +صحيح؟ لذلك أنا أدفع 276,000$ لكي يكون لديه قدرة + +587 +00:44:23,280 --> 00:44:30,100 +لإنتاج 12,000 units، صحيح؟ وهو ما أخذناه في Cost + +588 +00:44:30,100 --> 00:44:35,900 +Accounting 1 باعتبار قدرتنابالتالي، إذا قمت بإنتاج + +589 +00:44:35,900 --> 00:44:44,820 +فقط 10 ألف، لماذا يجب أن أحمل المدى من 46 ألف إلى + +590 +00:44:44,820 --> 00:44:51,280 +الـ 10 ألف مجموعات؟ لأننا لم نستخدم كامة كامة، + +591 +00:44:51,280 --> 00:44:56,680 +لذلك، الـ 10 ألف مجموعات لم تكن مخططة لـ 46 ألف + +592 +00:44:56,680 --> 00:44:58,940 +دولار من الـ Unfavorable Production Volume + +593 +00:44:58,940 --> 00:45:04,560 +Varianceبالتالي، من هذا النظر، لا يجب أن نحرر + +594 +00:45:04,560 --> 00:45:08,840 +المدى من 46 ألف دولار إلى عملية عملية عملية عملية + +595 +00:45:08,840 --> 00:45:09,960 +عملية عملية عملية عملية عملية عملية عملية عملية + +596 +00:45:09,960 --> 00:45:10,440 +عملية عملية عملية عملية عملية عملية عملية عملية + +597 +00:45:10,440 --> 00:45:11,900 +عملية عملية عملية عملية عملية عملية عملية عملية + +598 +00:45:11,900 --> 00:45:12,900 +عملية عملية عملية عملية عملية عملية عملية عملية + +599 +00:45:12,900 --> 00:45:14,080 +عملية عملية عملية عملية عملية عملية عملية عملية + +600 +00:45:14,080 --> 00:45:14,080 +عملية عملية عملية عملية عملية عملية عملية عملية + +601 +00:45:14,080 --> 00:45:14,120 +عملية عملية عملية عملية عملية عملية عملية عملية + +602 +00:45:14,120 --> 00:45:17,940 +عملية عملية عملية عملية + +603 +00:45:23,340 --> 00:45:28,200 +ولذلك، الوضع التفكيري هنا يقول أننا لا يجب أن + +604 +00:45:28,200 --> 00:45:34,800 +نتذكر الـ 10,000 عضوات التي تم إصلاحها بقوة غير + +605 +00:45:34,800 --> 00:45:43,280 +استخدام هذه هي واحدة من الوضع التفكيري بالطبع، + +606 +00:45:43,280 --> 00:45:47,040 +نحن خارج الوقت الآن، وسنستمر في هذه التفكيرة + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/aPXaXWmSmGQ_postprocess.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/aPXaXWmSmGQ_postprocess.srt new file mode 100644 index 0000000000000000000000000000000000000000..5244e4b4cdf750c382f4c1b48c021314207bc692 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/aPXaXWmSmGQ_postprocess.srt @@ -0,0 +1,2576 @@ +1 +00:00:21,720 --> 00:00:25,120 +Okay the last time we started with the problem + +2 +00:00:25,120 --> 00:00:30,820 +seven thirty, we finished the first part of seven + +3 +00:00:30,820 --> 00:00:34,380 +thirty, now let us continue with the same problem, + +4 +00:00:34,480 --> 00:00:38,100 +problem seven thirty, but the second part or part + +5 +00:00:38,100 --> 00:00:38,680 +number two + +6 +00:00:45,590 --> 00:00:54,130 +دعنا نكمل مع السؤال أو المعلومات + +7 +00:00:54,130 --> 00:01:00,790 +التي تم إعطائناها باعتبار الانتجار الانتجار التي + +8 +00:01:00,790 --> 00:01:01,730 +تم إعطائناها باعتبار الانتجار التي تم إعطائناها + +9 +00:01:01,730 --> 00:01:04,410 +باعتبار الانتجار التي تم إعطائناها باعتبار + +10 +00:01:04,410 --> 00:01:04,550 +الانتجار التي تم إعطائناها باعتبار الانتجار التي + +11 +00:01:04,550 --> 00:01:06,510 +تم إعطائناها باعتبار الانتجار التي تم إعطائناها + +12 +00:01:06,510 --> 00:01:06,970 +الانتجار التي تم إعطائناها باعتبار الانتجار التي + +13 +00:01:06,970 --> 00:01:12,450 +تم إعطائناها باعتبار الانتجار التي تم إعطائناها + +14 +00:01:12,450 --> 00:01:23,650 +باعتبار الانتجار التي تم إعطائby the .. 72000 + +15 +00:01:23,650 --> 00:01:31,330 +pounds I think by the amount of .. what is the + +16 +00:01:31,330 --> 00:01:36,070 +cost of the direct materials؟ + +17 +00:01:46,950 --> 00:01:50,010 +الدولارات المصطلحة المصطلحة المصطلحة المصطلحة + +18 +00:01:50,010 --> 00:01:52,490 +المصطلحة المصطلحة المصطلحة المصطلحة المصطلحة + +19 +00:01:52,490 --> 00:01:54,670 +المصطلحة المصطلحة المصطلحة المصطلحة المصطلحة + +20 +00:01:54,670 --> 00:01:56,410 +المصطلحة المصطلحة المصطلحة المصطلحة المصطلحة + +21 +00:01:56,410 --> 00:01:56,550 +المصطلحة المصطلحة المصطلحة المصطلحة المصطلحة + +22 +00:01:56,550 --> 00:02:04,270 +المصطلحة المصطلحة المصطلحة المصطلحة المصطلحة + +23 +00:02:04,270 --> 00:02:13,250 +المصطلحة المصطلحة المصط + +24 +00:02:16,560 --> 00:02:24,940 +سيكون نفسه نفسه + +25 +00:02:24,940 --> 00:02:41,900 +نفسه نفسه + +26 +00:02:41,900 --> 00:02:41,960 +نفسه نفسه نفسه نفسه نفسه نفسه نفسه نفسه نفسه نفسه + +27 +00:02:41,960 --> 00:02:45,800 +نفسه نفسه نفسه نفسه نفسهالـ6000 صحيح ولكن هذا هو + +28 +00:02:45,800 --> 00:02:48,860 +الرقم الواقعي للوزيرات الواضحة وهذا هو الرقم + +29 +00:02:48,860 --> 00:02:55,080 +الواقعي للعمل الوزيرات الواضحة سيكون + +30 +00:02:55,080 --> 00:03:03,280 +720 ألف أكسلان 720 ألف دولار هذا ممنوع هذا ممنوع + +31 +00:03:03,280 --> 00:03:09,400 +في السؤال 720 ألف دولار وعمل الوزيرات الواضحة + +32 +00:03:09,400 --> 00:03:16,690 +سيكون 1.5 مليونهذه السؤال نفسه السابق مرة واحدة + +33 +00:03:16,690 --> 00:03:20,910 +عملية البرنامج بشكل عام يستخدم 1 مليون 50 أكتر + +34 +00:03:20,910 --> 00:03:24,010 +بالطبع باستخدام أسعار البرنامج التي أعطوها لنا + +35 +00:03:24,010 --> 00:03:29,810 +المواد العامة ستكون 120 + +36 +00:03:29,810 --> 00:03:32,030 +$ + +37 +00:03:33,990 --> 00:03:38,670 +هذا هو قيمة المادة المادة المادة المادة المادة + +38 +00:03:38,670 --> 00:03:39,810 +المادة المادة المادة المادة المادة المادة المادة + +39 +00:03:39,810 --> 00:03:40,990 +المادة المادة المادة المادة المادة المادة المادة + +40 +00:03:40,990 --> 00:03:43,230 +المادة المادة المادة المادة المادة المادة المادة + +41 +00:03:43,230 --> 00:03:44,910 +المادة المادة المادة المادة المادة المادة المادة + +42 +00:03:44,910 --> 00:03:52,290 +المادة المادة المادة المادة + +43 +00:03:52,290 --> 00:03:52,610 +المادة المادة المادة المادة المادة المادة المادة + +44 +00:03:52,610 --> 00:03:52,630 +المادة المادة المادة المادة المادة المادة المادة + +45 +00:03:52,630 --> 00:03:53,350 +المادة المادة المادة المادة المادة المادة المادة + +46 +00:03:53,350 --> 00:04:01,650 +المادة المادة المادة المادة المادة المادة المادة + +47 +00:04:04,890 --> 00:04:09,010 +قاموا بإعطائنا المواد الاضطرابية، بالطبع باعتبار + +48 +00:04:09,010 --> 00:04:13,810 +5500 أجهزة، + +49 +00:04:13,810 --> 00:04:18,590 +668800 + +50 +00:04:18,590 --> 00:04:25,010 +مواد اضطرابية، وعمل + +51 +00:04:25,010 --> 00:04:26,130 +مصنع اضطرابي + +52 +00:04:29,810 --> 00:04:34,290 +nine hundred and fifty two thousand seven hundred + +53 +00:04:34,290 --> 00:04:37,430 +and fifty of course the direct materials is + +54 +00:04:37,430 --> 00:04:43,910 +according to the actual cost of how much nine + +55 +00:04:43,910 --> 00:04:51,570 +point five dollars per pound and + +56 +00:04:51,570 --> 00:04:54,370 +how many pounds were used + +57 +00:04:59,290 --> 00:05:06,770 +seventy thousand four hundred pounds were used the + +58 +00:05:06,770 --> 00:05:09,530 +direct manufacturing labor what is the cost per + +59 +00:05:09,530 --> 00:05:18,330 +one hour fifty one point five dollars per hour how + +60 +00:05:18,330 --> 00:05:23,790 +many hours were used eighteen thousand five + +61 +00:05:23,790 --> 00:05:26,610 +hundred hours + +62 +00:05:30,240 --> 00:05:36,800 +The fixed costs were one million one hundred and + +63 +00:05:36,800 --> 00:05:38,280 +eighty thousand dollars + +64 +00:05:41,180 --> 00:05:47,920 +هذه هي المعلومات باعتبار أسئلتنا بالطبع في مطالبنا + +65 +00:05:47,920 --> 00:05:54,020 +الأول يطلبوا مننا أن نقوم بالتجارب أو تجارب تجارب + +66 +00:05:54,020 --> 00:05:58,860 +مستوى 2 ونقوم بتجارب تجارب مستوى 2 أو تجارب تجارب + +67 +00:05:58,860 --> 00:06:04,580 +مستوى 2 باعتبار بين الواضح ومستقبل المستخدم لكي + +68 +00:06:04,580 --> 00:06:11,490 +تحصل أو لكي تحصل على تجارب مستوى مستوى السعروقمنا + +69 +00:06:11,490 --> 00:06:14,510 +بالمقارنة بين الهجوم المستقل مع الهجوم الحقيقي لكي + +70 +00:06:14,510 --> 00:06:17,450 +نحصل أو نحصل على هجوم مستقل الهجوم مستقل الهجوم + +71 +00:06:17,450 --> 00:06:19,050 +مستقل الهجوم مستقل الهجوم مستقل الهجوم مستقل + +72 +00:06:19,050 --> 00:06:21,030 +الهجوم مستقل الهجوم مستقل الهجوم مستقل الهجوم + +73 +00:06:21,030 --> 00:06:21,890 +مستقل الهجوم مستقل الهجوم مستقل الهجوم مستقل + +74 +00:06:21,890 --> 00:06:29,630 +الهجوم مستقل الهجوم مستقل الهجوم مستقل الهجوم + +75 +00:06:29,630 --> 00:06:30,770 +مستقل الهجوم مستقل الهجوم مستقل الهجوم مستقل + +76 +00:06:30,770 --> 00:06:32,910 +الهجوم مستقل الهجوم مستقل الهجوم مستقل الهج + +77 +00:06:35,280 --> 00:06:40,520 +تقوم بتقسيم الهجوم المستقبلي إلى اتنين مختلفة وهي + +78 +00:06:40,520 --> 00:06:44,500 +الهجوم المستقبلي والهجوم المستقبلي بالطبع نحن نعرف + +79 +00:06:44,500 --> 00:06:48,520 +ان الهجوم المستقبلي يمكننا ان نحصل على الهجوم + +80 +00:06:48,520 --> 00:06:50,320 +المستقبلي او نستطيع ان نحصل على الهجوم المستقبلي + +81 +00:06:50,320 --> 00:06:54,280 +او نستطيع ان نحصل على الهجوم المستقبلي او نستطيع + +82 +00:06:54,280 --> 00:06:54,300 +ان نحصل على الهجوم المستقبلي او نستطيع ان نحصل على + +83 +00:06:54,300 --> 00:06:55,660 +المستقبلي او نستطيع ان نحصل على الهجوم المستقبلي + +84 +00:06:55,660 --> 00:06:59,120 +او نستطيع ان نحصل على الهجوم المستقبلي او + +85 +00:07:04,070 --> 00:07:09,510 +مع المقارنة بين المجلد والمقاومة الحقيقية لذلك + +86 +00:07:09,510 --> 00:07:14,510 +نحتاج الآن لنقوم بالتحليل الثالث بالنسبة للتحليل + +87 +00:07:14,510 --> 00:07:21,430 +الثالث الخاص بنا سنبدأ بالمقاومة الحقيقية التي هي + +88 +00:07:21,430 --> 00:07:30,830 +المقاومة الحقيقية المقاومة المقاومة المقاومة + +89 +00:07:32,980 --> 00:07:38,720 +القيم الحقيقية الآن + +90 +00:07:38,720 --> 00:07:47,260 +القسم الثاني سيكون القيم الحقيقية المضمونة + +91 +00:07:47,260 --> 00:07:53,380 +بالقيم التجاربلذلك الاختلاف هنا بين كلمة واحدة + +92 +00:07:53,380 --> 00:07:58,680 +وكلمة اتنين هو فقط باعتبار السعر الاختلاف بين + +93 +00:07:58,680 --> 00:08:04,700 +هؤلاء الاتنين سيكون فقط بسبب اختلاف الاختلاف بين + +94 +00:08:04,700 --> 00:08:09,020 +السعر الحقيقي والسعر المجلد الآن سنقوم بالتفكير في + +95 +00:08:09,020 --> 00:08:14,380 +المجلد المفتوح والذي هو المجلد المفتوح بالطبع + +96 +00:08:14,380 --> 00:08:19,240 +للخروج الحقيقي المزيد من المجلد المفتوح + +97 +00:08:24,530 --> 00:08:32,190 +بالطبع الواقع هو قد قرر كما يمكننا أن نرى هنا من + +98 +00:08:32,190 --> 00:08:39,410 +السؤال نفسه هذه المقاومة تم إعطائها من السؤال أننا + +99 +00:08:39,410 --> 00:08:42,310 +لدينا مقاومة واقعية من الواقعية من الواقعية من + +100 +00:08:42,310 --> 00:08:44,150 +الواقعية من الواقعية من الواقعية من الواقعية من + +101 +00:08:44,150 --> 00:08:49,710 +الواقعية من الواقعية من الواقعية + +102 +00:08:49,710 --> 00:08:54,110 +من الواقعية + +103 +00:08:54,110 --> 00:08:59,970 +منبالطبع إذا لم يقدموا لنا الرقم الواقعي، يمكننا + +104 +00:08:59,970 --> 00:09:06,970 +تخطيط الرقم بواسطة 9.5 دولار في كيلو جرام و70400 + +105 +00:09:06,970 --> 00:09:14,470 +كيلو جرام كانت استخدامة 9.5×70400 هو المقاومة أو + +106 +00:09:14,470 --> 00:09:21,370 +قيمة المواد المباشرة بمقاومة 668800لذلك حتى إذا لم + +107 +00:09:21,370 --> 00:09:27,990 +يقدمنا السؤال كمية حقيقية ولكنهم أعطونا كمية وقيمة + +108 +00:09:27,990 --> 00:09:31,470 +يمكننا أن نزيل كمية مع قيمة لكي نحصل على هذا + +109 +00:09:31,470 --> 00:09:36,370 +الهجوم الآن كمية حقيقية مضمونة بالقيمة المجلدة + +110 +00:09:36,370 --> 00:09:41,550 +بالطبع كمية حقيقية كما نستطيع أن نرى هنا هو 70400 + +111 +00:09:41,550 --> 00:09:49,620 +رمز نستخدم 70400 رمز هذه هي كمية حقيقيةولكن + +112 +00:09:49,620 --> 00:09:54,120 +بالنسبة لقيمتنا، ما كانت القيمة بالنسبة لجمعنا؟ + +113 +00:09:54,120 --> 00:10:00,880 +120 كانت قيمة المواد المباشرة على المجموعة، لذلك + +114 +00:10:00,880 --> 00:10:11,920 +كانت 10 دولار على كيلو جرام، لذلك + +115 +00:10:11,920 --> 00:10:13,180 +المقاومة الحقيقية + +116 +00:10:16,730 --> 00:10:19,830 +يكون سبعين ألف و أربعة ألف و أربعة ألف و أربعة + +117 +00:10:19,830 --> 00:10:21,930 +أربعة ألف و أربعة أربعة أربعة أربعة أربعة أربعة + +118 +00:10:21,930 --> 00:10:25,630 +أربعة أربعة أربعة أربعة أربعة أربعة أربعة + +119 +00:10:25,630 --> 00:10:27,370 +أربعة أربعة أربعة أربعة أربعة أربعة أربعة أربعة + +120 +00:10:27,370 --> 00:10:30,170 +أربعة أربعة أربعة أربعة أربعة أربعة أربعة أربعة + +121 +00:10:30,170 --> 00:10:31,690 +أربعة أربعة أربعة أربعة أربعة أربعة أربعة أربعة + +122 +00:10:31,690 --> 00:10:31,730 +أربعة أربعة أربعة أربعة أربعة أربعة أربعة أربعة + +123 +00:10:31,730 --> 00:10:33,450 +أربعة أربعة أربعة أربعة أربعة أربعة أربعة أربعة + +124 +00:10:33,450 --> 00:10:36,010 +أربعة أربعة أربعة أربعة أربعة أربعة أربعالسعر + +125 +00:10:36,010 --> 00:10:40,570 +المدفع مستخدم في السؤال والمدفع الواقعي مستخدم + +126 +00:10:40,570 --> 00:10:45,290 +أيضًا في السؤال لذلك 70400×10 + +127 +00:10:45,290 --> 00:10:54,470 +سيكون 704000$ الآن المدفع المدفع بالطبع باسم + +128 +00:10:54,470 --> 00:10:58,290 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +129 +00:10:58,290 --> 00:11:00,770 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +130 +00:11:00,770 --> 00:11:04,930 +المدفع المدفع + +131 +00:11:04,930 --> 00:11:05,190 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +132 +00:11:05,190 --> 00:11:05,230 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +133 +00:11:10,420 --> 00:11:15,040 +قمنا بصناعة عدد حقيقي من خمس ألف و خمس ألف عضلة، + +134 +00:11:15,040 --> 00:11:17,960 +لهذا السبب الوضع المستقبلي هنا أو المقدمة + +135 +00:11:17,960 --> 00:11:22,820 +المستقبلية يجب أن يكون لخمس ألف و خمس ألف عضلة، + +136 +00:11:22,820 --> 00:11:26,980 +لكننا نحتاج إلى أن نعرف ما هي المقاومة العادلة + +137 +00:11:26,980 --> 00:11:33,140 +التي يتم استخدامها في كل عضلة، وهي 12 فان في كل + +138 +00:11:33,140 --> 00:11:34,180 +عضلة، لهذا + +139 +00:11:43,230 --> 00:11:49,190 +بالتالي، باعتبار السؤال، قالوا إن كل مجلد يجب أن + +140 +00:11:49,190 --> 00:11:53,210 +يستخدم أكتر من 12 رمز، ومن المطلوب أن يستخدم أكتر + +141 +00:11:53,210 --> 00:11:58,770 +من 10 رمز. لذلك، باعتبار مجلدنا المستقبلي، لكي + +142 +00:11:58,770 --> 00:12:04,200 +نصنع 5500 مجلدكل مجلد يجب أن يستخدم أعلى من 12 + +143 +00:12:04,200 --> 00:12:11,180 +رمز، لذلك 5500×12 رمز سيكون المعدد من الرمز اللي + +144 +00:12:11,180 --> 00:12:13,540 +يجب أن يتم استخدامه في عملية عملية عملية عملية + +145 +00:12:13,540 --> 00:12:14,140 +عملية عملية عملية عملية عملية عملية عملية عملية + +146 +00:12:14,140 --> 00:12:16,940 +عملية عملية عملية عملية عملية عملية عملية عملية + +147 +00:12:16,940 --> 00:12:17,580 +عملية عملية عملية عملية عملية عملية عملية عملية + +148 +00:12:17,580 --> 00:12:19,480 +عملية عملية عملية عملية عملية عملية عملية عملية + +149 +00:12:19,480 --> 00:12:19,640 +عملية عملية عملية عملية عملية عملية عملية عملية + +150 +00:12:19,640 --> 00:12:25,680 +عملية عملية عملية + +151 +00:12:25,680 --> 00:12:26,740 +عملية + +152 +00:12:29,280 --> 00:12:42,380 +مع المدفع الواقعي من 5500$ بالطبع سعر المدفع هو 10 + +153 +00:12:42,380 --> 00:12:50,180 +$ per pound هل + +154 +00:12:50,180 --> 00:12:56,420 +لديك أسئلة؟ إذا كان لديك أسئلة أسألكما يمكننا أن + +155 +00:12:56,420 --> 00:13:02,720 +نرى هنا، نحن نتكلم عن المقدمة للخروج الحقيقي، لا + +156 +00:13:02,720 --> 00:13:03,720 +تنسى هذا + +157 +00:13:06,930 --> 00:13:11,870 +هذا هو الوضع المستقبلي، لذلك يجب أن يكون مستعدًا + +158 +00:13:11,870 --> 00:13:16,630 +بواسطة مقالات ومقالات مجموعة ومقالات مجموعة + +159 +00:13:16,630 --> 00:13:16,950 +ومقالات مجموعة ومقالات مجموعة ومقالات مجموعة + +160 +00:13:16,950 --> 00:13:17,630 +ومقالات مجموعة ومقالات مجموعة ومقالات مجموعة + +161 +00:13:17,630 --> 00:13:21,110 +ومقالات مجموعة ومقالات مجموعة ومقالات مجموعة + +162 +00:13:21,110 --> 00:13:21,870 +ومقالات مجموعة ومقالات مجموعة ومقالات مجموعة + +163 +00:13:21,870 --> 00:13:27,970 +ومقالات مجموعة ومقالات مجم + +164 +00:13:42,500 --> 00:13:47,320 +Therefore as we can see here we now know the + +165 +00:13:47,320 --> 00:13:53,150 +actualالقيم المضمونة بالقيم الحقيقية نعرف القيم + +166 +00:13:53,150 --> 00:13:54,410 +الحقيقية المضمونة بالقيم المضمونة بالقيم الحقيقية + +167 +00:13:54,410 --> 00:13:58,950 +المضمونة بالقيم الحقيقية المضمونة بالقيم الحقيقية + +168 +00:13:58,950 --> 00:13:59,910 +المضمونة بالقيم الحقيقية المضمونة بالقيم الحقيقية + +169 +00:13:59,910 --> 00:14:03,770 +المضمونة بالقيم الحقيقية المضمونة بالقيم الحقيقية + +170 +00:14:03,770 --> 00:14:04,470 +المضمونة بالقيم الحقيقية المضمونة بالقيم الحقيقية + +171 +00:14:04,470 --> 00:14:04,570 +المضمونة بالقيم الحقيقية المضمونة بالقيم الحقيقية + +172 +00:14:04,570 --> 00:14:06,250 +المضمونة بالقيم الحقيقية المضمونة بالقيم الحقيقية + +173 +00:14:06,250 --> 00:14:15,570 +المضمونة بالقيم الحقيقية + +174 +00:14:15,900 --> 00:14:19,500 +In card seven hundred and four thousand dollars + +175 +00:14:19,500 --> 00:14:23,760 +according to our budgeted price as we can see here + +176 +00:14:23,760 --> 00:14:26,420 +we should have in card seven hundred and four + +177 +00:14:26,420 --> 00:14:29,680 +thousand but we actually in card six hundred and + +178 +00:14:29,680 --> 00:14:32,800 +sixty eight thousand eight hundred which is less + +179 +00:14:32,800 --> 00:14:36,940 +therefore this is a favorable variance of course + +180 +00:14:36,940 --> 00:14:39,960 +the difference between the two would be thirty + +181 +00:14:39,960 --> 00:14:41,440 +five thousand two hundred + +182 +00:14:46,100 --> 00:14:50,800 +وهي مقارنة الأسعار بالمقارنة الأسعار. بالطبع، يجب + +183 +00:14:50,800 --> 00:14:56,900 +أن نعرف أن هذه مقارنة الأسعار هي للمواد الواضحة + +184 +00:14:56,900 --> 00:15:02,600 +للمواد الواضحة للمواد الواضحة للمواد الواضحة + +185 +00:15:02,600 --> 00:15:03,060 +للمواد الواضحة للمواد الواضحة للمواد الواضحة + +186 +00:15:03,060 --> 00:15:03,640 +للمواد الواضحة للمواد الواضحة للمواد الواضحة + +187 +00:15:03,640 --> 00:15:03,980 +للمواد الواضحة للمواد الواضحة للمواد الواضحة + +188 +00:15:03,980 --> 00:15:04,040 +للمواد الواضحة للمواد الواضحة للمواد الواضحة + +189 +00:15:04,040 --> 00:15:07,540 +للمواد الوالان يجب أن نقار القيامة بـ Flexible + +190 +00:15:07,540 --> 00:15:10,780 +Budget وهو المقدمة المقدمة المضمونة بقيمة المقدمة + +191 +00:15:10,780 --> 00:15:13,720 +المضمونة بقيمة المقدمة المضمونة بقيمة المقدمة + +192 +00:15:13,720 --> 00:15:14,520 +المضمونة بقيمة المقدمة المضمونة بقيمة المقدمة + +193 +00:15:14,520 --> 00:15:15,520 +المضمونة بقيمة المقدمة المضمونة بقيمة المقدمة + +194 +00:15:15,520 --> 00:15:16,360 +المضمونة بقيمة المقدمة المضمونة بقيمة المقدمة + +195 +00:15:16,360 --> 00:15:16,420 +المضمونة بقيمة المقدمة المضمونة بقيمة المقدمة + +196 +00:15:16,420 --> 00:15:18,820 +المضمونة بقيمة المقدمة المضمونة بقيمة المقدمة + +197 +00:15:18,820 --> 00:15:23,520 +المضمونة بقيمة المقدمة المضمونة بقيمة + +198 +00:15:23,520 --> 00:15:30,300 +المقدمة المضمونة بقيمة المقدمة المضمونة ببالطبع + +199 +00:15:30,300 --> 00:15:39,520 +الفرق بين الانتصارين هو 44000$ وهو افعالية مختلفة + +200 +00:15:39,520 --> 00:15:48,460 +بالطبع كلا الانتصارات المفاجئة و المفاجئة ستضيف + +201 +00:15:48,460 --> 00:15:49,360 +إلى + +202 +00:15:51,970 --> 00:15:56,230 +وهو الـ Flexible Budget Variance، بالطبع كما + +203 +00:15:56,230 --> 00:15:59,930 +نستطيع أن نرى هنا، لدينا 44000 افعالات غير مفيدة، + +204 +00:15:59,930 --> 00:16:06,570 +لدينا 35200 افعالات غير مفيدة، لدينا الـ غير مفيدة + +205 +00:16:06,570 --> 00:16:11,400 +أكتر من المفيد، لذلكسيكون لدينا مقارنة مفيدة + +206 +00:16:11,400 --> 00:16:15,160 +ومساعدة في الميزانية بالطبع لدينا مقارنة مفيدة + +207 +00:16:15,160 --> 00:16:16,200 +ومساعدة بالطبع لدينا مقارنة مفيدة ومساعدة بالطبع + +208 +00:16:16,200 --> 00:16:18,100 +لدينا مقارنة مفيدة ومساعدة بالطبع لدينا مقارنة + +209 +00:16:18,100 --> 00:16:19,240 +مفيدة ومساعدة بالطبع لدينا مقارنة مفيدة ومساعدة + +210 +00:16:19,240 --> 00:16:21,820 +بالطبع لدينا مقارنة مفيدة ومساعدة بالطبع لدينا + +211 +00:16:21,820 --> 00:16:28,580 +مقارنة مفيدة ومساعدة بالطبع لدينا مقارنة مفيدة + +212 +00:16:28,580 --> 00:16:36,180 +ومساعدة بالطبع لدينا مقارنة مفيدة + +213 +00:16:36,180 --> 00:16:36,920 +ومساعد + +214 +00:16:40,130 --> 00:16:43,350 +نحتاج لنفعل نفس الاناليزة التي هي الاناليزة level + +215 +00:16:43,350 --> 00:16:48,030 +3 للعمل مصطلح مصطلح مصطلح مصطلح ولكن قبل أن أدخل + +216 +00:16:48,030 --> 00:16:58,170 +هذه الاناليزة أرجو من سؤالنا أعطينا عدد الساعات أو + +217 +00:16:58,170 --> 00:17:05,770 +عدد عدد الساعات على جزء وعقرب الساعة على عقرب عقرب + +218 +00:17:05,770 --> 00:17:06,970 +الساعة من الكتاب + +219 +00:17:12,320 --> 00:17:20,720 +ثم ثم ثم ثم + +220 +00:17:20,720 --> 00:17:26,120 +ثم ثم ثم + +221 +00:17:26,550 --> 00:17:31,770 +price or rate for each hour of course as we can + +222 +00:17:31,770 --> 00:17:36,210 +see all this information is given therefore we are + +223 +00:17:36,210 --> 00:17:38,810 +not calculating anything new we have this + +224 +00:17:38,810 --> 00:17:43,590 +information according to our question now have you + +225 +00:17:43,590 --> 00:17:47,730 +finished from this therefore + +226 +00:17:47,730 --> 00:17:52,030 +now therefore + +227 +00:17:54,770 --> 00:17:57,530 +in order to perform the direct manufacturing labor + +228 +00:17:57,530 --> 00:17:59,610 +level 3 + +229 +00:18:02,800 --> 00:18:09,740 +نحتاج أولاً لدينا أسعار الحقيقية وفقًا لسؤالنا، + +230 +00:18:09,740 --> 00:18:14,980 +أعطونا أسعار الحقيقية 952750 + +231 +00:18:14,980 --> 00:18:24,520 +باستخدام 18500 ساعة حقيقية ورقة 51.5 دولار في ساعة + +232 +00:18:24,520 --> 00:18:35,610 +هذا ففقًا لسؤالنا، لذلك أسعار الحقيقية 900و 52750 + +233 +00:18:35,610 --> 00:18:39,630 +الواقعي + +234 +00:18:39,630 --> 00:18:48,630 +كما يمكننا أن نرى هنا هو 18500 مرتبط + +235 +00:18:48,630 --> 00:18:53,270 +بقيمة التجارب كما يمكننا أن نرى من السؤال هو 50$ + +236 +00:18:53,270 --> 00:18:53,870 +في ساعة + +237 +00:19:03,010 --> 00:19:09,550 +بالتالي 18500×50 يعني 925000 + +238 +00:19:09,550 --> 00:19:15,790 +$ الآن + +239 +00:19:15,790 --> 00:19:19,770 +المجموعة المدفوعة هي + +240 +00:19:19,770 --> 00:19:29,470 +الخروج الواقعي من 5500 مجموعةمع المجموعة العامة في + +241 +00:19:29,470 --> 00:19:37,070 +المجموعة التي هي 3.5 ساعة في المجموعة هذا هو أو + +242 +00:19:37,070 --> 00:19:40,850 +هذا هو المجموعة المجموعة المجموعة المجموعة + +243 +00:19:40,850 --> 00:19:43,430 +المجموعة المجموعة المجموعة المجموعة المجموعة + +244 +00:19:43,430 --> 00:19:46,850 +المجموعة المجموعة المجموعة المجموعة المجموعة + +245 +00:19:46,850 --> 00:19:50,050 +المجموعة المجموعة المجموعة المجموعة المجموعة + +246 +00:19:50,050 --> 00:19:50,110 +المجموعة المجموعة المجموعة المجموعة المجموعة + +247 +00:19:50,110 --> 00:19:53,030 +المجموعة المجموعة المجموعة المجمو + +248 +00:19:56,190 --> 00:20:07,150 +500 كما يمكننا أن نرى هنا لدينا ثلاثة + +249 +00:20:07,150 --> 00:20:14,790 +رقمات الخاصة التي سوف نستخدمها لتخطيط أسعار وإيقاف + +250 +00:20:14,790 --> 00:20:21,120 +التغييرات كما يمكننا أن نرى هنابالنسبة للميزة + +251 +00:20:21,120 --> 00:20:26,580 +الواقعية أو الميزة الواجهة، يجب أن نقول إنها 925 + +252 +00:20:26,580 --> 00:20:32,240 +ألف دولار فقط، وعندما يقول الميزة الواقعية أننا قد + +253 +00:20:32,240 --> 00:20:40,040 +قلنا 952 750، وهو أكتر من ما كنا نتوقع، لذلك هذا + +254 +00:20:40,040 --> 00:20:45,760 +مقارنة غير مفيدة، الفرق بين الاتنين هو 27000 + +255 +00:20:47,480 --> 00:20:52,060 +seven hundred and fifty dollars which is the price + +256 +00:20:52,060 --> 00:20:56,920 +or rate variance + +257 +00:20:59,240 --> 00:21:05,580 +الآن باعتبارنا المستقبلي 962500 هو المساعدة التي + +258 +00:21:05,580 --> 00:21:10,360 +كانت تتوقع أن تكون اكتشف بها ولكننا اكتشفنا + +259 +00:21:10,360 --> 00:21:18,320 +باعتبارنا المستقبلي 925000 وهو أقل لذلك هذا سيكون + +260 +00:21:18,320 --> 00:21:31,170 +اختلاف مفيد الفرق بين 962500 و 925000 هو 37500$وهي + +261 +00:21:31,170 --> 00:21:39,010 +الـ Efficiency Variance، بالطبع باعتبار عملية + +262 +00:21:39,010 --> 00:21:40,710 +عملية عملية عملية عملية عملية عملية عملية عملية + +263 +00:21:40,710 --> 00:21:42,210 +عملية عملية عملية عملية عملية عملية عملية عملية + +264 +00:21:42,210 --> 00:21:42,230 +عملية عملية عملية عملية عملية عملية عملية عملية + +265 +00:21:42,230 --> 00:21:44,010 +عملية عملية عملية عملية عملية عملية عملية عملية + +266 +00:21:44,010 --> 00:21:50,860 +عملية عملية عملية عالتي بالطبع كما يمكننا أن نرى + +267 +00:21:50,860 --> 00:21:57,000 +هنا 37500 أكتر من 27750، لذلك الفرصة المستقبلية + +268 +00:21:57,000 --> 00:21:59,220 +الفرصة المستقبلية المستقبلية المستقبلية المستقبلية + +269 +00:21:59,220 --> 00:21:59,800 +المستقبلية المستقبلية المستقبلية المستقبلية + +270 +00:21:59,800 --> 00:22:00,100 +المستقبلية المستقبلية المستقبلية المستقبلية + +271 +00:22:00,100 --> 00:22:00,840 +المستقبلية المستقبلية المستقبلية المستقبلية + +272 +00:22:00,840 --> 00:22:02,580 +المستقبلية المستقبلية المستقبلية المستقبلية + +273 +00:22:02,580 --> 00:22:02,680 +المستقبلية المستقبلية المستقبلية المستقبلية + +274 +00:22:02,680 --> 00:22:02,720 +المستقبلية المستقبلية المستقبلية المستقبلية + +275 +00:22:02,720 --> 00:22:03,580 +المستقبلية المستقبلية المستقبلية المستقبلية + +276 +00:22:03,580 --> 00:22:11,420 +المستقبلية المستقبلية المستقبلية المستقبلية المست + +277 +00:22:11,450 --> 00:22:14,870 +بالنسبة لتحديث مستوى Level 2 هذا نفس الرقم اللي + +278 +00:22:14,870 --> 00:22:20,270 +قررناه من الواضحة رقم 1 بالنسبة لتحديث Level 2 كما + +279 +00:22:20,270 --> 00:22:26,030 +نستطيع أن نرى هنا 9750 مليون دولار تقريبًا تقريبًا + +280 +00:22:26,030 --> 00:22:26,870 +تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا + +281 +00:22:26,870 --> 00:22:27,530 +تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا + +282 +00:22:27,530 --> 00:22:29,750 +تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا + +283 +00:22:29,750 --> 00:22:36,390 +تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا تقريب + +284 +00:22:40,930 --> 00:22:43,130 +Any questions? All clear? + +285 +00:22:52,730 --> 00:22:57,530 +كما يمكننا أن نرى أن المشكلة الـ 730 كانت تعتمد + +286 +00:22:57,530 --> 00:23:01,070 +على الاختيارات التي أخذناها باعتبارنا أو باعتبار + +287 +00:23:01,070 --> 00:23:06,870 +شركة الإنترنت، أليس كذلك؟ نعتمد على أن المساعدة + +288 +00:23:06,870 --> 00:23:10,250 +التي تم شرحها Direct Materials كانت نفس المساعدة + +289 +00:23:10,250 --> 00:23:15,490 +التي كانت استخدامها في البرنامج، لكن ماذا لوولا + +290 +00:23:15,490 --> 00:23:21,510 +يوجد اعتبار مثل هذا، ماذا لو شرحنا عدد مختلف عن + +291 +00:23:21,510 --> 00:23:27,990 +عدد استخدامه في البرنامج، لذلك دعونا نرى كيف سنقوم + +292 +00:23:27,990 --> 00:23:32,010 +بتفعيل عملياتنا باعتبارنا + +293 +00:23:32,620 --> 00:23:35,640 +without the assumption that we do not have any + +294 +00:23:35,640 --> 00:23:40,840 +ending, direct materials, inventory, open your + +295 +00:23:40,840 --> 00:23:43,540 +books on problem 734 + +296 +00:24:37,010 --> 00:24:43,090 +Who would like to read؟ + +297 +00:24:45,150 --> 00:24:48,230 +Continued cross-bias used of buyers for + +298 +00:24:48,230 --> 00:24:51,910 +performance evaluation. That means mainly in the + +299 +00:24:51,910 --> 00:24:56,450 +honor of Peter Bikes, a company that produces high + +300 +00:24:56,450 --> 00:25:00,430 +-quality cross-country bicycles. Peter Bikes comes + +301 +00:25:00,430 --> 00:25:02,750 +to be in the supply chain that consists of + +302 +00:25:02,750 --> 00:25:06,510 +suppliers, manufacturers, distributors and private + +303 +00:25:06,510 --> 00:25:10,930 +bicycle shops. For several years, Peter Bikes has + +304 +00:25:10,930 --> 00:25:13,990 +purchased a cameo from suppliers in the supply + +305 +00:25:13,990 --> 00:25:21,100 +chain.فيتر بايكس يستخدم تجارب الروحانية لأنها أقوى + +306 +00:25:21,100 --> 00:25:26,840 +و أكبر من أشخاص أخرى ليس كثيرة و لذلك أزالت قيمة + +307 +00:25:26,840 --> 00:25:31,920 +الروحانية أكتر هذا العام فيتر بايكس قابلت ميشيل + +308 +00:25:31,920 --> 00:25:37,440 +سكوت مدرسة مدرسة مدرسة مدرسة مدرسة مدرسة مدرسة + +309 +00:25:37,440 --> 00:25:41,140 +مدرسة مدرسة مدرسة مدرسة مدرسة مدرسة مدرسة مدرسة + +310 +00:25:41,140 --> 00:25:48,170 +مدرسةإنه يشتغل تيتانيوم في موقع الإنترنت في قيمة + +311 +00:25:48,170 --> 00:25:57,230 +أسفل تستخدم تيتانيوم + +312 +00:25:57,230 --> 00:26:02,550 +22 في البرامج تيتانيوم يستخدمه في البرامج التي + +313 +00:26:02,550 --> 00:26:03,390 +تستخدمها البرامج التي تستخدمها البرامج التي + +314 +00:26:03,390 --> 00:26:03,850 +تستخدمها البرامج التي تستخدمها البرامج التي + +315 +00:26:03,850 --> 00:26:04,570 +تستخدمها البرامج التي تستخدمها البرامج التي + +316 +00:26:04,570 --> 00:26:04,630 +تستخدمها البرامج التي تستخدمها البرامج التي + +317 +00:26:04,630 --> 00:26:04,690 +تستخدمها البرامج التي تستخدمها البرامج التي + +318 +00:26:04,690 --> 00:26:10,170 +تستخدمها البرامج التي تستخدمها البرامج التي تستخدم + +319 +00:26:10,320 --> 00:26:21,200 +twenty two dollars per bike or per pound yes + +320 +00:26:21,200 --> 00:26:24,700 +eight + +321 +00:26:24,700 --> 00:26:30,220 +pounds + +322 +00:26:30,220 --> 00:26:32,540 +per bike + +323 +00:26:35,230 --> 00:26:37,830 +النسبة الحقيقية للمرحلة الأولى باستخدام تيتانيوم + +324 +00:26:37,830 --> 00:26:38,810 +الانتقال الانتقال الانتقال الانتقال الانتقال + +325 +00:26:38,810 --> 00:26:43,150 +الانتقال الانتقال الانتقال الانتقال الانتقال + +326 +00:26:43,150 --> 00:26:45,770 +الانتقال الانتقال الانتقال الانتقال الانتقال + +327 +00:26:45,770 --> 00:26:49,970 +الانتقال الانتقال الانتقال + +328 +00:26:49,970 --> 00:26:50,430 +الانتقال الانتقال الانتقال الانتقال الانتقال + +329 +00:26:50,430 --> 00:27:04,650 +الانتقال الان + +330 +00:27:06,010 --> 00:27:09,830 +one hundred fifty nine thousand with a price one + +331 +00:27:09,830 --> 00:27:14,710 +hundred one hundred fifty nine thousand six + +332 +00:27:14,710 --> 00:27:19,490 +hundred this is the total price for the eight + +333 +00:27:19,490 --> 00:27:26,170 +thousand four hundred and + +334 +00:27:26,170 --> 00:27:29,210 +Italian used in production seven thousand nine + +335 +00:27:29,210 --> 00:27:33,970 +hundred used seven thousand nine hundred pounds + +336 +00:27:35,810 --> 00:27:37,970 +الذي يتطلب من الكمبيوتر الواضح أنه يتطلب منه قيمة + +337 +00:27:37,970 --> 00:27:39,990 +مادية وقيمة إيجابية وقيمة إيجابية وقيمة إيجابية + +338 +00:27:39,990 --> 00:27:46,030 +وقيمة إيجابية وقيمة إيجابية وقيمة إيجابية وقيمة + +339 +00:27:46,030 --> 00:27:47,190 +إيجابية وقيمة إيجابية وقيمة إيجابية وقيمة إيجابية + +340 +00:27:47,190 --> 00:27:47,450 +وقيمة إيجابية وقيمة إيجابية وقيمة إيجابية وقيمة + +341 +00:27:47,450 --> 00:27:49,350 +إيجابية وقيمة إيجابية وقيمة إيجابية وقيمة إيجابية + +342 +00:27:49,350 --> 00:27:59,630 +وقيمة إيجابية وقيمة إيجابية وقيمة إيجابية وقيمة + +343 +00:27:59,630 --> 00:28:05,030 +إيجابية وقيمة + +344 +00:28:05,050 --> 00:28:09,950 +هو مجرد تخطيط صغير من ما أخذناه، ليس مشكلة كبيرة، + +345 +00:28:09,950 --> 00:28:17,570 +ولكن يجب أن نعتمد على أن هذا المدى 159600 كان بسبب + +346 +00:28:17,570 --> 00:28:22,570 +تيتانيوم اللي شرح 8400 وليس + +347 +00:28:22,570 --> 00:28:30,290 +لـ 7900 اللي كانت استخدامه في البرنامج، لذلك ماهي + +348 +00:28:30,290 --> 00:28:31,550 +المطلوبة الأولى؟ + +349 +00:28:35,700 --> 00:28:42,140 +بالتالي، قيمة الواقعية والإيجارات والإيجارات عندما + +350 +00:28:42,140 --> 00:28:46,640 +يقول أو عندما يطلب من القيمة والإيجارات + +351 +00:28:46,640 --> 00:28:49,340 +والإيجارات، نحن جميعًا نعرف أن هذا هو التجارب + +352 +00:28:49,340 --> 00:28:56,420 +الثالثة بالنسبة لما فعلناه قبل فقط، لذلك، يجب أن + +353 +00:28:56,420 --> 00:29:00,980 +نعرف القيمة الحقيقية المضمونة بالقيمة الحقيقية + +354 +00:29:05,120 --> 00:29:11,480 +بعد ذلك نحتاج الكمة الواقعية المضمونة + +355 +00:29:11,480 --> 00:29:18,440 +بالقيم المجلدية نحتاج + +356 +00:29:18,440 --> 00:29:22,120 +أخيرًا كمية مضمونة بالقيم المجلدية للخروج الواقعي + +357 +00:29:22,120 --> 00:29:25,380 +بالقيم المجلدية + +358 +00:29:32,770 --> 00:29:39,650 +Now the actual quantity of course first of all we + +359 +00:29:39,650 --> 00:29:47,810 +need to understand that the price variance would + +360 +00:29:47,810 --> 00:29:51,470 +be calculated according to the difference between + +361 +00:29:51,470 --> 00:29:55,010 +the budgeted price and the actual price correct? + +362 +00:29:55,950 --> 00:30:03,150 +بالتالي، يجب أن نعتبر أسعار شركتنا لشراء الـ 8400 + +363 +00:30:03,150 --> 00:30:11,450 +رمز. بالتالي، المقادمة التي سنعتبرها هنا كمقادمة + +364 +00:30:11,450 --> 00:30:16,250 +حقيقية لكي نحصل على تغيير السعر هي المقادمة التي + +365 +00:30:16,250 --> 00:30:22,380 +تم شركتهاصحيح؟ لذلك سوف نعمل تعمل تعمل تعمل تعمل + +366 +00:30:22,380 --> 00:30:23,400 +تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل + +367 +00:30:23,400 --> 00:30:28,680 +تعمل تعمل تعمل تعمل + +368 +00:30:28,680 --> 00:30:29,300 +تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل + +369 +00:30:29,300 --> 00:30:29,860 +تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل + +370 +00:30:29,860 --> 00:30:30,500 +تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل + +371 +00:30:30,500 --> 00:30:46,100 +تعمل تعمل + +372 +00:30:51,270 --> 00:30:55,590 +و بعد ذلك عندما نعتبر الاختصارات + +373 +00:30:58,090 --> 00:31:02,790 +سنعتبر ليس المقاومة التي اشتريتها ولكن المقاومة + +374 +00:31:02,790 --> 00:31:07,270 +التي استخدمتها في البرنامج المصنعي لذلك يجب أن + +375 +00:31:07,270 --> 00:31:11,270 +نكون لدينا اتصالات مختلفة او اتصالات مختلفة او + +376 +00:31:11,270 --> 00:31:11,990 +اتصالات مختلفة او اتصالات مختلفة او اتصالات مختلفة + +377 +00:31:11,990 --> 00:31:14,630 +او اتصالات مختلفة او اتصالات مختلفة او اتصالات + +378 +00:31:14,630 --> 00:31:14,910 +مختلفة او اتصالات مختلفة او اتصالات مختلفة او + +379 +00:31:14,910 --> 00:31:18,850 +اتصالات مختلفة او اتصالات مختلفة او اتصالات مختلفة + +380 +00:31:18,850 --> 00:31:23,020 +او اتصالات مختلفة او اتصالات مختلفة او اتصالاتو + +381 +00:31:23,020 --> 00:31:27,480 +بعد ذلك يجب أن نحصل على نظرة أخرى لنقوم بالتخطيط + +382 +00:31:27,480 --> 00:31:32,300 +على تغيير الهجوم باعتبار المادة التي كانت تستخدمها + +383 +00:31:32,300 --> 00:31:37,440 +أو التي كانت تستخدمها في البرنامج هل يوجد أسئلة؟ + +384 +00:31:37,440 --> 00:31:46,060 +لذلك، أولاً، المادة الحقيقية هنا هي 8400 رم + +385 +00:31:50,700 --> 00:31:58,900 +مع ال $19 التي هي المقاومة التي أعطيناها ال $100 و + +386 +00:31:58,900 --> 00:32:07,900 +$59,600 هذا هو مقاومة الحقيقة، الآن لكي يكون هناك + +387 +00:32:07,900 --> 00:32:08,200 +فقط + +388 +00:32:11,790 --> 00:32:19,550 +عن طريق الوثيقة لتحسين قيمتنا، يجب أن نغير فقط + +389 +00:32:19,550 --> 00:32:27,310 +قيمتناالقيمة يجب أن تبقى نفسها، نعم هذه قيمة شراء + +390 +00:32:27,310 --> 00:32:31,810 +ولكننا نحتاج فقط شيء واحد للتغيير لكتابة القيمة + +391 +00:32:31,810 --> 00:32:35,090 +التي هي القيمة، نحتاج الفرق بين القيمة المجلسية + +392 +00:32:35,090 --> 00:32:40,410 +والقيمة الحقيقية، لذلك سنستخدم القيمة التي استخدمت + +393 +00:32:40,410 --> 00:32:45,650 +هنا، لذلك القيمة الحقيقية التي شرعت هي 8400 + +394 +00:32:46,710 --> 00:32:50,190 +multiplied by the budgeted price which was twenty + +395 +00:32:50,190 --> 00:32:55,730 +two dollars therefore it would be one hundred and + +396 +00:32:55,730 --> 00:33:02,400 +eighty four thousand eight hundred dollarsكما + +397 +00:33:02,400 --> 00:33:05,500 +يمكننا أن نرى هنا فإن التغيير الوحيد بين هؤلاء + +398 +00:33:05,500 --> 00:33:12,580 +الاثنين هو بسبب قيمة التغيير بين $19 و$22. إذا + +399 +00:33:12,580 --> 00:33:18,940 +قمنا بالتخيل أن الـ £7900 كانت القيمة الحقيقية + +400 +00:33:18,940 --> 00:33:22,640 +هنا، فسيكون لدينا اثنين مواصلة ليس فقط واحدة + +401 +00:33:22,640 --> 00:33:29,630 +مواصلةولن نستطيع تخطيط مقارنة السعر، لهذا السبب + +402 +00:33:29,630 --> 00:33:35,230 +نعتبر المقاومة الحقيقية هنا لتخطيط مقارنة السعر + +403 +00:33:35,230 --> 00:33:40,270 +كمقاومة الحقيقية التي تم شرحها وليس المقاومة + +404 +00:33:40,270 --> 00:33:43,680 +الحقيقية التي كانتوهو ما يتم استخدامه في البرنامج، + +405 +00:33:43,680 --> 00:33:47,220 +لذلك الاختلاف هنا بين الاتنين، بالطبع يجب أن نكون + +406 +00:33:47,220 --> 00:33:52,080 +لدينا في الواقع 184,800 دولار، ولكن السعر الواقعي + +407 +00:33:52,080 --> 00:33:59,520 +كان أقل، لذلك نحن لدينا تغيير مفيد بقدرة 25200 + +408 +00:33:59,520 --> 00:33:59,660 +دولار + +409 +00:34:16,840 --> 00:34:26,040 +الأن، يجب أن نعتبر الـ Efficiency + +410 +00:34:26,040 --> 00:34:30,900 +variance، الـ Efficiency variance كما نعلم جميعاً + +411 +00:34:31,930 --> 00:34:37,570 +تعتبر الفرق بين المجموعات، بين المجموعات المدعومة + +412 +00:34:37,570 --> 00:34:41,270 +والمجموعات الحقيقية التي تم استخدامها في البرنامج، + +413 +00:34:41,270 --> 00:34:47,590 +لذلك أنا لن أستخدم الآن الـ 8400 رمز، سأستخدم الـ + +414 +00:34:47,590 --> 00:34:54,570 +7900 رمز، لأن التسريح التسريحي يتعامل مع تسريح + +415 +00:34:54,570 --> 00:35:00,280 +استخدامناللمواد المباشرة في عملية التصميم الخاص + +416 +00:35:00,280 --> 00:35:08,600 +بنا لذلك سوف نعتبر أو سوف نحصل على نظرة من 7900 + +417 +00:35:08,600 --> 00:35:17,960 +رمز وليس 8400 رمز لذلك هنا المقاومة الحقيقية ستكون + +418 +00:35:17,960 --> 00:35:19,520 +7900 + +419 +00:35:21,100 --> 00:35:27,040 +لأن هذه هي المقادة التي كانت استخدمة 7900 مرتبط ب + +420 +00:35:27,040 --> 00:35:31,840 +22 + +421 +00:35:33,340 --> 00:35:35,720 +we are talking about the actual quantity seven + +422 +00:35:35,720 --> 00:35:39,080 +thousand nine hundred يعني you need to consider + +423 +00:35:39,080 --> 00:35:41,520 +that this seven thousand nine hundred is an actual + +424 +00:35:41,520 --> 00:35:45,600 +quantity that is used within the process but here + +425 +00:35:45,600 --> 00:35:48,700 +this is the budgeted quantity I'm not talking + +426 +00:35:48,700 --> 00:35:50,700 +about the budgeted quantity I'm talking about the + +427 +00:35:50,700 --> 00:35:59,680 +actual quantityوحتى يكون لدينا مقارنة بين قيمتنا + +428 +00:35:59,680 --> 00:36:02,840 +التي يتم استخدامها في تجارب التصنيع ومقارنة بين + +429 +00:36:02,840 --> 00:36:08,380 +القيمة التي يتم استخدامها في تجارب التصنيع ومقارنة + +430 +00:36:08,380 --> 00:36:08,400 +بين القيمة التي يتم استخدامها في تجارب التصنيع + +431 +00:36:08,400 --> 00:36:08,500 +ومقارنة بين القيمة التي يتم استخدامها في تجارب + +432 +00:36:08,500 --> 00:36:10,340 +تجارب التصنيع ومقارنة بين القيمة التي يتم + +433 +00:36:10,340 --> 00:36:11,000 +استخدامها في تجارب التصنيع ومقارنة بين القيمة التي + +434 +00:36:11,000 --> 00:36:14,260 +يتم استخدامها في تجارب التصنيع ومقارنة بين القيمة + +435 +00:36:14,260 --> 00:36:18,140 +التي يتم استخدامها في تجارب التصنيع + +436 +00:36:21,900 --> 00:36:30,360 +Now according to our flexible budget, we produced + +437 +00:36:30,360 --> 00:36:35,260 +eight hundred bikes, each bike uses up as a + +438 +00:36:35,260 --> 00:36:37,560 +standard eight pounds + +439 +00:36:41,580 --> 00:36:49,260 +هذه هي المقدمة بالنسبة لأجهزتنا باعتبار الـ 800 + +440 +00:36:49,260 --> 00:36:58,300 +سيارات بالطبع المدفع بقيمة مدفعة بقيمة 22$ لذلك + +441 +00:36:58,300 --> 00:37:03,300 +كما نستطيع أن نرى هنا بالطبع + +442 +00:37:03,300 --> 00:37:09,830 +6400 رمززي 22 مرتبط ب22 مرتبط ب22 مرتبط ب22 مرتبط + +443 +00:37:09,830 --> 00:37:12,710 +ب22 مرتبط ب22 مرتبط ب22 مرتبط ب22 مرتبط ب22 مرتبط + +444 +00:37:12,710 --> 00:37:14,010 +ب22 مرتبط ب22 مرتبط ب22 مرتبط ب22 مرتبط ب22 مرتبط + +445 +00:37:14,010 --> 00:37:14,390 +ب22 مرتبط ب22 مرتبط ب22 مرتبط ب22 مرتبط ب22 مرتبط + +446 +00:37:14,390 --> 00:37:14,910 +ب22 مرتبط ب22 مرتبط ب22 مرتبط ب22 مرتبط ب22 مرتبط + +447 +00:37:14,910 --> 00:37:17,850 +ب22 مرتبط ب22 مرتبط ب22 مرتبط ب22 مرتبط ب22 مرتبط + +448 +00:37:17,850 --> 00:37:24,270 +ب22 مرتبط ب22 مرتبط ب22 مرتبط بلدينا ميزة من + +449 +00:37:24,270 --> 00:37:29,530 +المقاومة، كما نرى هنا، هذه هي المقاومة 6400، يجب + +450 +00:37:29,530 --> 00:37:35,070 +أن نستخدم 6400 لإنتاج 800 رمز، ولكن بدلاً من ذلك + +451 +00:37:35,070 --> 00:37:41,690 +نستخدم 7900 رمز باعتبار استخدام التيتانيوم الحقيقي + +452 +00:37:42,700 --> 00:37:46,560 +لذلك كما يمكننا أن نرى هنا فقط الفرق بين هذين + +453 +00:37:46,560 --> 00:37:52,200 +الرقمين يمكن أن يكون مرتبط بالقيم أو الفرق بين + +454 +00:37:52,200 --> 00:38:00,440 +القيم والقيم الحقيقية، لذلك سيكون لدينا افعالية + +455 +00:38:01,630 --> 00:38:07,730 +بالطبع يجب علينا أن نقرر فقط 140800، ولكننا قررنا + +456 +00:38:07,730 --> 00:38:12,830 +قيمة أعلى، لذلك مقارنة افعالية غير مفيدة بقيمة + +457 +00:38:12,830 --> 00:38:17,950 +33000 دولار، وهو مقارنة افعالية + +458 +00:38:29,770 --> 00:38:36,450 +what do you mean the + +459 +00:38:36,450 --> 00:38:40,950 +seven thousand nine hundred is the amount of + +460 +00:38:40,950 --> 00:38:46,050 +titanium that has been used to produce eight + +461 +00:38:46,050 --> 00:38:52,150 +hundred bikes correct therefore we need toمقارنة + +462 +00:38:52,150 --> 00:38:56,690 +هذه المادة الحقيقية بالمادة + +463 +00:38:56,690 --> 00:39:01,810 +المقدسة التي يجب أن تكون استخدامها لإنتاج 800 + +464 +00:39:01,810 --> 00:39:07,030 +سيارات نفسها باعتبارنا، يجب أن نستخدم فقط 8 سنة + +465 +00:39:07,680 --> 00:39:14,140 +بسرعة السيارة، يجب أن نستخدم 6400 رمز لإنتاج 800 + +466 +00:39:14,140 --> 00:39:19,500 +سيارة، أليس كذلك؟ ولكننا حقاً استخدمنا 7900 رمز، + +467 +00:39:19,500 --> 00:39:23,920 +لذلك الفرق بين هذين الاثنين الرقمين هو الفرق بين + +468 +00:39:23,920 --> 00:39:29,300 +المجموعة المستخدمة والمجموعة التي يجب أن تكون + +469 +00:39:29,300 --> 00:39:34,100 +استخدامتها في البرنامجكما يمكننا أن نرى هنا، يجب + +470 +00:39:34,100 --> 00:39:38,340 +أن نكون لدينا اتفاقين اثنين، فالسعر يتم تخطيطه + +471 +00:39:38,340 --> 00:39:45,100 +باعتبار المادة التي تم شرحها، ولكن تخطيط التسريح + +472 +00:39:45,100 --> 00:39:50,620 +يتم تخطيطه باعتبار المادة التي تم استخدامهالأن كما + +473 +00:39:50,620 --> 00:39:54,360 +نعرف جميعًا، السعر يعتمد على ما نشتريه، صحيح؟ + +474 +00:39:54,360 --> 00:39:57,640 +لذلك، القطة التي يجب أن تكون استخدامها هي القطة + +475 +00:39:57,640 --> 00:40:02,000 +التي تم شرحها، بينما انتقال الاستثمار هو بسبب + +476 +00:40:02,000 --> 00:40:06,540 +التغيير في القطة التي تم استخدامها داخل البرنامج، + +477 +00:40:06,540 --> 00:40:12,240 +لذلك، يجب أن نعتبر القطة التي تم استخدامها أو التي + +478 +00:40:12,240 --> 00:40:19,070 +تم استخدامها داخل البرنامج نفسه، لذلكالقيمة + +479 +00:40:19,070 --> 00:40:22,030 +الحقيقية المضمونة بالقيمة المجلدية ستكون الآن + +480 +00:40:22,030 --> 00:40:32,210 +مختلفة إلى اتصالين اول اتصال مستخدم للشراء والثاني + +481 +00:40:32,210 --> 00:40:37,150 +مستخدم للإستعمال دائما + +482 +00:40:37,150 --> 00:40:42,790 +عندما نكون لدينا مواد مبادرة شراء + +483 +00:40:43,730 --> 00:40:47,070 +مختلفة من المواقع المظلمة التي كانت استخدامها، يجب + +484 +00:40:47,070 --> 00:40:57,910 +أن نعتبر هذه الاثنين المشاهدين أي أسئلة؟ لذلك، + +485 +00:40:57,910 --> 00:41:02,730 +إذا كنا نحتاج أن نجعل أو إذا كنا نحتاج أن نقرأ + +486 +00:41:02,730 --> 00:41:07,110 +مختلفاتنا + +487 +00:41:07,110 --> 00:41:10,270 +ونحتاج أن نقرأ + +488 +00:41:13,420 --> 00:41:18,020 +Information here according to this example what is + +489 +00:41:18,020 --> 00:41:20,400 +the different journal entries that we need to + +490 +00:41:20,400 --> 00:41:25,000 +performأولاً بالطبع نحن نتحدث فقط عن المواد + +491 +00:41:25,000 --> 00:41:31,960 +الواضحة، لذلك سوف نعتبر اشتراك المواد الواضحة و + +492 +00:41:31,960 --> 00:41:35,200 +بعدها استخدام المواد الواضحة، ولكن إذا كنا نتحدث + +493 +00:41:35,200 --> 00:41:39,880 +عن العمل الواضح، فليس لدينا اتصالين مختلفة، فلدينا + +494 +00:41:39,880 --> 00:41:44,120 +اتصال واحد فقط، لذلك عندما نشتري + +495 +00:41:48,320 --> 00:41:51,420 +بالنسبة لما أخذناه في الواقع الواقعي الواقعي + +496 +00:41:51,420 --> 00:41:53,540 +الواقعي الواقعي واحد نحن ندبط التحكم في الواقع + +497 +00:41:53,540 --> 00:41:55,620 +الواقعي واحد نحن ندبط التحكم في الواقع واحد نحن + +498 +00:41:55,620 --> 00:41:55,680 +ندبط التحكم في الواقع واحد نحن ندبط التحكم في + +499 +00:41:55,680 --> 00:41:59,780 +الواقع واحد نحن ندبط التحكم في الواقع واحد نحن + +500 +00:41:59,780 --> 00:42:00,680 +ندبط التحكم في الواقع واحد نحن ندبط التحكم في + +501 +00:42:00,680 --> 00:42:01,040 +الواقع واحد نحن ندبط التحكم في الواقع واحد نحن + +502 +00:42:01,040 --> 00:42:02,220 +ندبط التحكم في الواقع واحد نحن ندبط التحكم في + +503 +00:42:02,220 --> 00:42:06,560 +الواقع واحد نحن ندبط التحكمبالطبع، باعتبار مقالتنا + +504 +00:42:06,560 --> 00:42:14,060 +العامة، قلنا إننا سندبط المواد الواضحة بقيمة + +505 +00:42:14,060 --> 00:42:19,820 +مقالتنا العامة ما كانت قيمة المقالة؟ 22$، لقد + +506 +00:42:19,820 --> 00:42:27,460 +شرحنا 8400، لذلك يجب أن نكون لدينا أو ندرس التعامل + +507 +00:42:27,460 --> 00:42:34,120 +أو التزامن في مواد الواضحة بقيمة 184000 + +508 +00:42:37,860 --> 00:42:41,980 +800 how much is the amount that should be paid to + +509 +00:42:41,980 --> 00:42:45,700 +the supplier only one hundred and fifty nine + +510 +00:42:45,700 --> 00:42:47,740 +thousand six hundred therefore the accounts + +511 +00:42:47,740 --> 00:42:51,140 +payable or cash would be recognized by the amount + +512 +00:42:51,140 --> 00:42:54,120 +of one hundred ninety thousand one hundred fifty + +513 +00:42:54,120 --> 00:42:58,180 +nine thousand six hundredكما يمكننا أن نرى هنا، + +514 +00:42:58,180 --> 00:43:02,040 +الـ Debit لا يميز المساعدة، لذلك لدينا مختلفة ما + +515 +00:43:02,040 --> 00:43:06,160 +هي المختلفة؟ إنها مختلفة مفيدة وقلنا إن المختلفات + +516 +00:43:06,160 --> 00:43:11,440 +مفيدة مستخدمة كميزة، لذلك يجب أن تكونوا مخصصين، + +517 +00:43:11,440 --> 00:43:15,360 +لذلك لدينا مختلفة مستخدم مستخدم مستخدم مستخدم + +518 +00:43:15,360 --> 00:43:18,780 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +519 +00:43:18,780 --> 00:43:19,160 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +520 +00:43:19,160 --> 00:43:20,060 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +521 +00:43:20,060 --> 00:43:24,780 +مستخدم مستخدم مستخدم مستخدم مستخدم م + +522 +00:43:25,550 --> 00:43:30,930 +هذه ستكون مقالتنا لتسجيل + +523 +00:43:30,930 --> 00:43:38,970 +المشروع لتسجيل شرح هذه المادة الآن دعنا نرى ما هي + +524 +00:43:38,970 --> 00:43:43,690 +مقالة للتسجيل لتسجيل استخدام هذه المادة الواضحة أو + +525 +00:43:43,690 --> 00:43:47,570 +هذه المادة الواضحة بالطبع كما أخذنا في Coast + +526 +00:43:47,570 --> 00:43:52,630 +Accounting 1 إذا كانت هذه مادة واضحة، فالعمل يجب + +527 +00:43:52,630 --> 00:43:53,130 +أن يكون مدفع + +528 +00:43:58,910 --> 00:44:03,650 +و بالطبع استخدمنا بعض مصادرنا التي هي المواد + +529 +00:44:03,650 --> 00:44:09,030 +الواضحة، لذلك المواد الواضحة يجب + +530 +00:44:09,030 --> 00:44:13,830 +أن تكون قدرتا، لذلك قلنا باعتبارنا + +531 +00:44:17,090 --> 00:44:24,490 +مثالًا باعتبارنا هنا، باعتبار مقالتنا الخاصة، + +532 +00:44:24,490 --> 00:44:32,570 +سنقوم بالاعتبار بشكل واقعي بما يجب ان يكون اعتباره + +533 +00:44:32,570 --> 00:44:34,990 +اعتباره بمقالة اعتباره بمقالة اعتباره + +534 +00:44:39,020 --> 00:44:45,380 +الـ 140800 مليار دولار تقريبًا لـ 6400 مليار دولار + +535 +00:44:45,380 --> 00:44:48,920 +تقريبًا لنا، هذا هو الانتجار أو كان هذا الانتجار، + +536 +00:44:48,920 --> 00:44:51,780 +لهذا السبب عملية البرنامج 140000 + +537 +00:44:54,730 --> 00:44:58,310 +800 و بالطبع المادة الوحيدة التي كانت استخدامها + +538 +00:44:58,310 --> 00:45:04,590 +كما نستطيع أن نرى هنا هي 173800 باعتبار 7900 لسنا + +539 +00:45:04,590 --> 00:45:10,770 +نتكلم عن 184800 لماذا؟ لأن هذه كانت المقاومة + +540 +00:45:10,770 --> 00:45:13,870 +للشراء ومقاومة استخدام + +541 +00:45:16,320 --> 00:45:20,000 +بالتالي، يجب أن نعتبر هنا أن إدخال هذا الجورنال هو + +542 +00:45:20,000 --> 00:45:24,440 +بسبب استخدام المواد الواضحة، لذلك المواد الواضحة + +543 +00:45:24,440 --> 00:45:32,160 +باستخدام السعر العام هو 173800 + +544 +00:45:38,590 --> 00:45:41,690 +بالطبع كما يمكننا أن نرى هنا، الـ Debits لا يميزوا + +545 +00:45:41,690 --> 00:45:46,210 +الـ Credits، لذلك لدينا مختلفة بالطبع لدينا مختلفة + +546 +00:45:46,210 --> 00:45:48,610 +غير مفيدة، لذلك يجب أن يكونها مختلفة لأننا + +547 +00:45:48,610 --> 00:45:55,110 +سنعتبرها أو سنتعامل بها كمعقدة، لذلك مختلفة Direct + +548 +00:45:55,110 --> 00:45:59,770 +Materials Efficiency بمعدل + +549 +00:45:59,770 --> 00:46:07,030 +33000$ هل لديك أسئلة؟ + +550 +00:46:12,380 --> 00:46:26,560 +Any questions? Number two So + +551 +00:46:26,560 --> 00:46:33,740 +what + +552 +00:46:33,740 --> 00:46:34,280 +do you think? + +553 +00:46:43,340 --> 00:46:51,600 +هل يمكنك أن تكرر السؤال؟ ما هي + +554 +00:46:51,600 --> 00:46:56,400 +الأسباب + +555 +00:46:56,400 --> 00:47:00,920 +التي يجعل هذا الـ$25200 مفيد بالسعر؟ وما هي السبب + +556 +00:47:00,920 --> 00:47:08,040 +في عمومة الـ$33000 مفيد بالسعر؟ ماذا تعتقد أنه + +557 +00:47:08,040 --> 00:47:12,450 +السبب؟بالطبع كما نعرف جميعًا، هذا يسمى بـPrice + +558 +00:47:12,450 --> 00:47:16,250 +Variance، لذلك الـFavorable Variance هو بسبب أننا + +559 +00:47:16,250 --> 00:47:25,290 +استطعنا تحقيق قيمة أقل من قيمة التخزين بقدر 3$ كما + +560 +00:47:25,290 --> 00:47:29,070 +نرى، لذلك هذا الـPrice Variance هو بسبب الفرق بين + +561 +00:47:29,070 --> 00:47:36,320 +3$ وقيمة التخزين وقيمة التخزين الحقيقيةصحيح؟ + +562 +00:47:36,320 --> 00:47:42,840 +بالطبع كما قلت في السؤال أو قلت أن مدير الشراء + +563 +00:47:42,840 --> 00:47:47,940 +الجديد تغيير مصادره، تغيير من مصادره الشركة التي + +564 +00:47:47,940 --> 00:47:58,320 +كانت تعمل بالعمل معه إلى مصادره آخر وهو مصادره على + +565 +00:47:58,320 --> 00:48:02,380 +الإنترنت، لذلك الفرق هنا كان بسبب هذا التغيير بين + +566 +00:48:02,380 --> 00:48:11,300 +المصادرالأن، كما نرى هنا، كانت الـ 33000 إفعالات + +567 +00:48:11,300 --> 00:48:17,520 +غير مفيدة بسبب ماذا؟ بسبب الفرق بين المجموعة التي + +568 +00:48:17,520 --> 00:48:21,180 +كانت يجب أن تكون استخداما و المجموعة التي كانت + +569 +00:48:21,180 --> 00:48:27,960 +استخدامابالتالي، يجب أن نستخدم فقط 6400 كيلو جرام + +570 +00:48:27,960 --> 00:48:33,060 +من التيتانيوم، ولكن في الواقع نستخدم 7900 كيلو + +571 +00:48:33,060 --> 00:48:37,340 +جرام من التيتانيوم، هذا سيكون السبب أو السبب + +572 +00:48:37,340 --> 00:48:40,920 +للتانية التاريخية، وهي التاريخ التسريحي، كما + +573 +00:48:40,920 --> 00:48:43,360 +يمكننا أن نرى هنا، إنها غير مفاجئة، لماذا؟ لأننا + +574 +00:48:43,360 --> 00:48:45,860 +استخدمنا أكتر من المتوقع + +575 +00:48:48,030 --> 00:48:53,390 +الجزء الأخر من السؤال، هل نعتقد أن هذه التغييرات + +576 +00:48:53,390 --> 00:48:59,310 +ستؤثر على أي تغيير أخر؟ ممتاز، يمكن .. على سبيل + +577 +00:48:59,310 --> 00:49:03,790 +المثال، استخدام المزيد من المواد يمكن أن يزيد عدد + +578 +00:49:03,790 --> 00:49:07,950 +الساعات التي تم استخدامها داخل البرنامج، مثلما + +579 +00:49:07,950 --> 00:49:13,540 +أخذنا في مجلة ويب كومبني، لذلك، بالطبعبالنسبة + +580 +00:49:13,540 --> 00:49:18,160 +للمعاملة الوطنية، يجب أن نعتبر الاتصالات بين + +581 +00:49:18,160 --> 00:49:22,900 +المعاملات الوطنية في المعاملة الوطنية بالمعاملة + +582 +00:49:22,900 --> 00:49:23,060 +الوطنية بالمعاملة الوطنية بالمعاملة الوطنية + +583 +00:49:23,060 --> 00:49:24,320 +بالمعاملة الوطنية بالمعاملة الوطنية بالمعاملة + +584 +00:49:24,320 --> 00:49:29,320 +الوطنية بالمعاملة الوطنية بالمعاملة الوطنية + +585 +00:49:29,320 --> 00:49:40,420 +بالمعاملة الوطنية بالمعاملة الوطنيةهذه فقط واحدة + +586 +00:49:40,420 --> 00:49:44,100 +من التأثيرات التي يمكن أن تكون في المكان بسبب هذه + +587 +00:49:44,100 --> 00:49:52,820 +التغييرات المفضلة للإيقاع، هل لديك أسئلة؟ رقم + +588 +00:49:52,820 --> 00:50:01,190 +ثلاثة ماذا يجب أن تحصل على الواحد أو الواحد؟So + +589 +00:50:01,190 --> 00:50:04,990 +what do you think? Was it a good idea to switch + +590 +00:50:04,990 --> 00:50:09,210 +suppliers? As we can see here switching suppliers + +591 +00:50:09,210 --> 00:50:13,190 +gave us a favorable twenty five thousand two + +592 +00:50:13,190 --> 00:50:16,770 +hundred price variance, correct? Therefore is + +593 +00:50:16,770 --> 00:50:19,710 +switching the supplier a good thing or a bad + +594 +00:50:19,710 --> 00:50:25,260 +thing?وانت لم ت .. يعني نحن فقط نقول إنه يجب أن + +595 +00:50:25,260 --> 00:50:30,580 +نعتبر كل التغييرات، لذلك من نظرك، انت فقط تعتبر + +596 +00:50:30,580 --> 00:50:33,900 +التغييرات المفيدة ولم تعتبر التغييرات المفيدة + +597 +00:50:35,760 --> 00:50:39,360 +بالتالي، يجب أن نعرف إذا كانت تجارب تسريع هذه + +598 +00:50:39,360 --> 00:50:46,460 +التجارب باستخدام كمية أعلى في عملية عملية عملية + +599 +00:50:46,460 --> 00:50:47,040 +عملية عملية عملية عملية عملية عملية عملية عملية + +600 +00:50:47,040 --> 00:50:48,120 +عملية عملية عملية عملية عملية عملية عملية عملية + +601 +00:50:48,120 --> 00:50:50,540 +عملية عملية عملية عملية عملية عملية عملية عملية + +602 +00:50:50,540 --> 00:50:50,600 +عملية عملية عملية عملية عملية عملية عملية عملية + +603 +00:50:50,600 --> 00:50:52,420 +عملية عملية عملية عملية عملية عملية عملية عملية + +604 +00:50:52,420 --> 00:51:03,440 +عملية + +605 +00:51:03,440 --> 00:51:10,620 +عبالتالي، قيمة أقل ستشرح استخدامها أكتر أو أكتر من + +606 +00:51:10,620 --> 00:51:17,000 +مادة الواحدة إذا كان هذا هو الحال، إذا كان هذا هو + +607 +00:51:17,000 --> 00:51:22,640 +الحال، فلسنا نعرف، لذلك يجب أن نتعامل بسبب هذه + +608 +00:51:22,640 --> 00:51:27,080 +التغييرات المفيدة ونرى ما هي السبب الحقيقي لهذه + +609 +00:51:27,080 --> 00:51:31,120 +التغييرات المفيدة هل هي بسبب قيمة أقل؟ إذا كانت + +610 +00:51:31,120 --> 00:51:38,210 +هي، فهيأفضل أن نغيّر أو نغيّر المستخدمين كما + +611 +00:51:38,210 --> 00:51:44,630 +نستطيع أن نرى هنا لقد حصلنا على 25200 مقارنة مفيدة + +612 +00:51:44,630 --> 00:51:50,590 +بقيمة مفيدة بقيمة مفيدة بقيمة مفيدة مفيدة مفيدة + +613 +00:51:50,590 --> 00:51:55,250 +مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة + +614 +00:51:55,250 --> 00:51:57,070 +مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة + +615 +00:51:57,070 --> 00:51:57,290 +مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة + +616 +00:51:57,290 --> 00:51:57,770 +مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة + +617 +00:51:57,770 --> 00:52:01,010 +مفيدة مفيدة مفيدة + +618 +00:52:01,010 --> 00:52:01,870 +مفيد + +619 +00:52:04,030 --> 00:52:08,690 +suppliers from an own supplier that we used to + +620 +00:52:08,690 --> 00:52:15,590 +make business with to an online supplier was not a + +621 +00:52:15,590 --> 00:52:21,970 +good ideaبالطبع، هذه الاناليزة تعتمد إلى الانتجار + +622 +00:52:21,970 --> 00:52:29,230 +أن هذه الانتجارة المفيدة كانت بسبب أقل قوة + +623 +00:52:29,230 --> 00:52:33,530 +التيتانيوم اللذي تم شرحه بالطبع إذا لم يكن هذا + +624 +00:52:33,530 --> 00:52:38,470 +الموضوع الحقيقي، ربما تغيير الأسعار أو تغيير + +625 +00:52:38,470 --> 00:52:46,970 +المستخدمين كانت فكرة جيدة هل لديك أسئلة؟و يجب أن + +626 +00:52:46,970 --> 00:52:55,050 +نعتبر أشياء أخرى أن هذه التقيمة المفيدة كانت بسبب + +627 +00:52:55,050 --> 00:53:05,730 +كامة تم شرحها وكانت هذه التقيمة المفيدة كانت مخصصة + +628 +00:53:05,730 --> 00:53:09,750 +بكامة كانت استخدامها + +629 +00:53:12,170 --> 00:53:16,990 +إذا كنا نعتبر هنا نفس المقالات، فإن مقارنة + +630 +00:53:16,990 --> 00:53:22,050 +الاستفادة والاستفادة تكون أكتر من 33000، لذلك + +631 +00:53:22,050 --> 00:53:26,650 +الفرق أيضًا بين المقارنة الاستفادة والاستفادة تكون + +632 +00:53:26,650 --> 00:53:31,930 +أكتر من ما قلناه أو ما نتوقعه لأن مقارنة الاستفادة + +633 +00:53:31,930 --> 00:53:38,210 +والاستفادة 33000 كانت بسببالقيمة الحقيقية التي + +634 +00:53:38,210 --> 00:53:44,930 +استخدمتها بينما هذا الـ 25200 كان بسبب القيمة التي + +635 +00:53:44,930 --> 00:53:50,210 +تم شرحها وكما قلنا باعتبارنا باعتبارنا باعتبارنا + +636 +00:53:50,210 --> 00:53:50,910 +باعتبارنا باعتبارنا باعتبارنا باعتبارنا باعتبارنا + +637 +00:53:50,910 --> 00:53:51,470 +باعتبارنا باعتبارنا باعتبارنا باعتبارنا باعتبارنا + +638 +00:53:51,470 --> 00:53:53,530 +باعتبارنا باعتبارنا باعتبارنا باعتبارنا باعتبارنا + +639 +00:53:53,530 --> 00:53:53,670 +باعتبارنا باعتبارنا باعتبارنا باعتبارنا باعتبارنا + +640 +00:53:53,670 --> 00:53:55,390 +باعتبارنا باعتبارنا باعتبارنا باعتبارنا باعتبارنا + +641 +00:53:55,390 --> 00:54:00,690 +باعتبارنا باعتبارنا + +642 +00:54:00,690 --> 00:54:04,030 +باعتب + +643 +00:54:04,670 --> 00:54:09,970 +و يجب أن نعتبر هذا إذا كانت تجارب هذه التجارب أقل + +644 +00:54:09,970 --> 00:54:11,790 +من قيمة تيتانيوم + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/aPXaXWmSmGQ_raw.json b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/aPXaXWmSmGQ_raw.json new file mode 100644 index 0000000000000000000000000000000000000000..cfd50dc30a945c9b5ecaf205fd9c6497b8b61eef --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/aPXaXWmSmGQ_raw.json @@ -0,0 +1 @@ +{"segments": [{"id": 1, "seek": 3868, "start": 21.72, "end": 38.68, "text": "Okay the last time we started with the problem seven thirty, we finished the first part of seven thirty, now let us continue with the same problem, problem seven thirty, but the second part or part number two", "tokens": [8297, 264, 1036, 565, 321, 1409, 365, 264, 1154, 3407, 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"seek": 107960, "start": 1074.77, "end": 1079.61, "text": "in order to perform the direct manufacturing labor level 3", "tokens": [259, 1668, 281, 2042, 264, 2047, 11096, 5938, 1496, 805], "avg_logprob": -0.2972301027991555, "compression_ratio": 0.9830508474576272, "no_speech_prob": 0.0, "words": [{"start": 1074.77, "end": 1075.05, "word": "in", "probability": 0.287109375}, {"start": 1075.05, "end": 1075.33, "word": " order", "probability": 0.96533203125}, {"start": 1075.33, "end": 1075.51, "word": " to", "probability": 0.98486328125}, {"start": 1075.51, "end": 1075.93, "word": " perform", "probability": 0.87255859375}, {"start": 1075.93, "end": 1076.11, "word": " the", "probability": 0.81396484375}, {"start": 1076.11, "end": 1076.41, "word": " direct", "probability": 0.8984375}, {"start": 1076.41, "end": 1077.05, "word": " manufacturing", "probability": 0.93212890625}, {"start": 1077.05, "end": 1077.53, "word": " labor", "probability": 0.48583984375}, {"start": 1077.53, "end": 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وإيقاف التغييرات كما يمكننا أن نرى هنا", "tokens": [7526, 9122, 15042, 7251, 43020, 8315, 14739, 8717, 2288, 7578, 34105, 5296, 16254, 8315, 38637, 1211, 5718, 104, 3660, 12602, 4587, 2304, 9307, 33962, 33546, 3660, 38392, 8608, 38688, 8717, 14851, 9778, 40448, 11296, 5296, 2655, 9778, 9566, 1829, 9566, 5551, 3794, 3615, 9640, 4032, 28814, 1829, 4587, 31845, 16712, 17082, 1829, 13546, 9307, 9122, 15042, 7251, 43020, 8315, 14739, 8717, 2288, 7578, 34105], "avg_logprob": -0.5490384615384616, "compression_ratio": 1.6875, "no_speech_prob": 2.086162567138672e-06, "words": [{"start": 1196.1899999999998, "end": 1197.59, "word": "500", "probability": 0.1949462890625}, {"start": 1197.59, "end": 1198.99, "word": " كما", "probability": 0.7271728515625}, {"start": 1198.99, "end": 1199.25, "word": " يمكننا", "probability": 0.7276204427083334}, {"start": 1199.25, "end": 1199.31, "word": " أن", "probability": 0.6025390625}, {"start": 1199.31, "end": 1199.47, "word": " نرى", "probability": 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"text": "بعد ذلك نحتاج الكمة الواقعية المضمونة بالقيم المجلدية نحتاج أخيرًا كمية مضمونة بالقيم المجلدية للخروج الواقعي بالقيم المجلدية", "tokens": [3555, 22488, 29910, 23275, 8717, 33753, 26108, 2423, 24793, 3660, 2423, 14407, 4587, 3615, 10632, 9673, 11242, 2304, 11536, 3660, 20666, 4587, 32640, 9673, 7435, 1211, 3215, 10632, 8717, 33753, 26108, 5551, 9778, 13546, 14111, 995, 9122, 2304, 10632, 3714, 11242, 2304, 11536, 3660, 20666, 4587, 32640, 9673, 7435, 1211, 3215, 10632, 24976, 34740, 29245, 2423, 14407, 4587, 3615, 1829, 20666, 4587, 32640, 9673, 7435, 1211, 3215, 10632], "avg_logprob": -0.6182065459265225, "compression_ratio": 2.1574074074074074, "no_speech_prob": 7.748603820800781e-07, "words": [{"start": 1745.12, "end": 1746.52, "word": "بعد", "probability": 0.177032470703125}, {"start": 1746.52, "end": 1746.52, "word": " ذلك", "probability": 0.5823974609375}, {"start": 1746.52, "end": 1746.94, "word": " نحتاج", "probability": 0.7155354817708334}, {"start": 1746.94, "end": 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"seek": 267499, "start": 2657.09, "end": 2674.99, "text": "مثالًا باعتبارنا هنا، باعتبار مقالتنا الخاصة، سنقوم بالاعتبار بشكل واقعي بما يجب ان يكون اعتباره اعتباره بمقالة اعتباره بمقالة اعتباره", "tokens": [2304, 12984, 6027, 14111, 995, 4724, 995, 34268, 3555, 9640, 8315, 34105, 12399, 4724, 995, 34268, 3555, 9640, 3714, 4587, 6027, 2655, 8315, 33962, 33546, 3660, 12399, 8608, 1863, 4587, 20498, 20666, 995, 34268, 3555, 9640, 4724, 8592, 28820, 36764, 4587, 3615, 1829, 4724, 15042, 7251, 7435, 3555, 16472, 7251, 30544, 1975, 34268, 3555, 9640, 3224, 1975, 34268, 3555, 9640, 3224, 4724, 2304, 4587, 6027, 3660, 1975, 34268, 3555, 9640, 3224, 4724, 2304, 4587, 6027, 3660, 1975, 34268, 3555, 9640, 3224], "avg_logprob": -0.7801066949600126, "compression_ratio": 2.110169491525424, "no_speech_prob": 1.1920928955078125e-06, "words": [{"start": 2657.09, "end": 2657.95, "word": "مثالًا", "probability": 0.5970703125}, {"start": 2657.95, "end": 2658.81, "word": " باعتبارنا", "probability": 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Number two So what do you think?", "tokens": [29647, 1651, 30, 5118, 732, 407, 437, 360, 291, 519, 30], "avg_logprob": -0.4801432391007741, "compression_ratio": 0.8545454545454545, "no_speech_prob": 0.0, "words": [{"start": 2772.38, "end": 2772.68, "word": "Any", "probability": 0.0587158203125}, {"start": 2772.68, "end": 2773.18, "word": " questions?", "probability": 0.94384765625}, {"start": 2774.16, "end": 2774.72, "word": " Number", "probability": 0.70654296875}, {"start": 2774.72, "end": 2776.56, "word": " two", "probability": 0.763671875}, {"start": 2776.56, "end": 2786.56, "word": " So", "probability": 0.20361328125}, {"start": 2786.56, "end": 2793.74, "word": " what", "probability": 0.8916015625}, {"start": 2793.74, "end": 2793.86, "word": " do", "probability": 0.96484375}, {"start": 2793.86, "end": 2793.96, "word": " you", "probability": 0.9775390625}, {"start": 2793.96, "end": 2794.28, "word": " think?", "probability": 0.931640625}], "temperature": 1.0}, {"id": 115, "seek": 282868, "start": 2803.34, "end": 2828.68, "text": "هل يمكنك أن تكرر السؤال؟ ما هي الأسباب التي يجعل هذا الـ$25200 مفيد بالسعر؟ وما هي السبب في عمومة الـ$33000 مفيد بالسعر؟ ماذا تعتقد أنه السبب؟", "tokens": [3224, 1211, 7251, 43020, 4117, 14739, 6055, 37983, 2288, 21136, 33604, 6027, 22807, 19446, 39896, 16247, 35457, 16758, 38392, 7251, 7435, 30241, 23758, 2423, 39184, 3, 6074, 7629, 3714, 5172, 25708, 20666, 3794, 3615, 2288, 22807, 4032, 15042, 39896, 21136, 3555, 3555, 8978, 6225, 2304, 20498, 3660, 2423, 39184, 3, 10191, 1360, 3714, 5172, 25708, 20666, 3794, 3615, 2288, 22807, 3714, 45636, 995, 6055, 34268, 28543, 14739, 3224, 21136, 3555, 3555, 22807], "avg_logprob": -0.6810787409952243, "compression_ratio": 1.6917808219178083, "no_speech_prob": 2.384185791015625e-07, "words": [{"start": 2803.34, "end": 2803.6, "word": "هل", "probability": 0.7005615234375}, {"start": 2803.6, "end": 2803.68, "word": " يمكنك", "probability": 0.78271484375}, {"start": 2803.68, "end": 2803.96, "word": 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what do you think? Was it a good idea to switch suppliers? As we can see here switching suppliers gave us a favorable twenty five thousand two hundred price variance, correct? 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نعتبر أشياء أخرى أن هذه التقيمة المفيدة كانت بسبب كامة تم شرحها وكانت هذه التقيمة المفيدة كانت مخصصة بكامة كانت استخدامها", "tokens": [2407, 7251, 7435, 3555, 14739, 8717, 34268, 26890, 5551, 8592, 1829, 16606, 5551, 34740, 7578, 14739, 29538, 16712, 4587, 32640, 3660, 9673, 5172, 25708, 3660, 25961, 2655, 4724, 35457, 3555, 9122, 10943, 3660, 46811, 13412, 2288, 5016, 11296, 4032, 41361, 2655, 29538, 16712, 4587, 32640, 3660, 9673, 5172, 25708, 3660, 25961, 2655, 3714, 9778, 9381, 9381, 3660, 4724, 4117, 10943, 3660, 25961, 2655, 44713, 9778, 3215, 10943, 11296], "avg_logprob": -0.639492746712505, "compression_ratio": 1.8515625, "no_speech_prob": 5.960464477539063e-08, "words": [{"start": 3166.31, "end": 3166.69, "word": "و", "probability": 0.5546875}, {"start": 3166.69, "end": 3166.93, "word": " يجب", "probability": 0.6431681315104166}, {"start": 3166.93, "end": 3166.97, "word": " أن", "probability": 0.54248046875}, {"start": 3166.97, "end": 3167.43, "word": " نعتبر", "probability": 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"language_probability": 1.0, "duration": 3255.34475, "duration_after_vad": 2974.8612499999863} \ No newline at end of file diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/aPXaXWmSmGQ_raw.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/aPXaXWmSmGQ_raw.srt new file mode 100644 index 0000000000000000000000000000000000000000..9241b576a9f8d62fa6fff9d1aab8104c69abb33f --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/aPXaXWmSmGQ_raw.srt @@ -0,0 +1,2696 @@ +1 +00:00:21,720 --> 00:00:25,120 +Okay the last time we started with the problem + +2 +00:00:25,120 --> 00:00:30,820 +seven thirty, we finished the first part of seven + +3 +00:00:30,820 --> 00:00:34,380 +thirty, now let us continue with the same problem, + +4 +00:00:34,480 --> 00:00:38,100 +problem seven thirty, but the second part or part + +5 +00:00:38,100 --> 00:00:38,680 +number two + +6 +00:00:45,590 --> 00:00:54,130 +دعنا نكمل مع السؤال أو المعلومات + +7 +00:00:54,130 --> 00:01:00,790 +التي تم إعطائناها باعتبار الانتجار الانتجار التي + +8 +00:01:00,790 --> 00:01:01,730 +تم إعطائناها باعتبار الانتجار التي تم إعطائناها + +9 +00:01:01,730 --> 00:01:04,410 +باعتبار الانتجار التي تم إعطائناها باعتبار + +10 +00:01:04,410 --> 00:01:04,550 +الانتجار التي تم إعطائناها باعتبار الانتجار التي + +11 +00:01:04,550 --> 00:01:06,510 +تم إعطائناها باعتبار الانتجار التي تم إعطائناها + +12 +00:01:06,510 --> 00:01:06,510 +باعتبار الانتجار التي تم إعطائناها باعتبار + +13 +00:01:06,510 --> 00:01:06,970 +الانتجار التي تم إعطائناها باعتبار الانتجار التي + +14 +00:01:06,970 --> 00:01:12,450 +تم إعطائناها باعتبار الانتجار التي تم إعطائناها + +15 +00:01:12,450 --> 00:01:23,650 +باعتبار الانتجار التي تم إعطائby the .. 72000 + +16 +00:01:23,650 --> 00:01:31,330 +pounds I think by the amount of .. what is the + +17 +00:01:31,330 --> 00:01:36,070 +cost of the direct materials؟ + +18 +00:01:46,950 --> 00:01:50,010 +الدولارات المصطلحة المصطلحة المصطلحة المصطلحة + +19 +00:01:50,010 --> 00:01:52,490 +المصطلحة المصطلحة المصطلحة المصطلحة المصطلحة + +20 +00:01:52,490 --> 00:01:54,670 +المصطلحة المصطلحة المصطلحة المصطلحة المصطلحة + +21 +00:01:54,670 --> 00:01:56,410 +المصطلحة المصطلحة المصطلحة المصطلحة المصطلحة + +22 +00:01:56,410 --> 00:01:56,550 +المصطلحة المصطلحة المصطلحة المصطلحة المصطلحة + +23 +00:01:56,550 --> 00:01:56,550 +المصطلحة المصطلحة المصطلحة المصطلحة المصطلحة + +24 +00:01:56,550 --> 00:02:04,270 +المصطلحة المصطلحة المصطلحة المصطلحة المصطلحة + +25 +00:02:04,270 --> 00:02:13,250 +المصطلحة المصطلحة المصط + +26 +00:02:16,560 --> 00:02:24,940 +سيكون نفسه نفسه + +27 +00:02:24,940 --> 00:02:41,900 +نفسه نفسه + +28 +00:02:41,900 --> 00:02:41,960 +نفسه نفسه نفسه نفسه نفسه نفسه نفسه نفسه نفسه نفسه + +29 +00:02:41,960 --> 00:02:41,960 +نفسه نفسه نفسه نفسه نفسه نفسه نفسه نفسه نفسه نفسه + +30 +00:02:41,960 --> 00:02:45,800 +نفسه نفسه نفسه نفسه نفسهالـ6000 صحيح ولكن هذا هو + +31 +00:02:45,800 --> 00:02:48,860 +الرقم الواقعي للوزيرات الواضحة وهذا هو الرقم + +32 +00:02:48,860 --> 00:02:55,080 +الواقعي للعمل الوزيرات الواضحة سيكون + +33 +00:02:55,080 --> 00:03:03,280 +720 ألف أكسلان 720 ألف دولار هذا ممنوع هذا ممنوع + +34 +00:03:03,280 --> 00:03:09,400 +في السؤال 720 ألف دولار وعمل الوزيرات الواضحة + +35 +00:03:09,400 --> 00:03:16,690 +سيكون 1.5 مليونهذه السؤال نفسه السابق مرة واحدة + +36 +00:03:16,690 --> 00:03:20,910 +عملية البرنامج بشكل عام يستخدم 1 مليون 50 أكتر + +37 +00:03:20,910 --> 00:03:24,010 +بالطبع باستخدام أسعار البرنامج التي أعطوها لنا + +38 +00:03:24,010 --> 00:03:29,810 +المواد العامة ستكون 120 + +39 +00:03:29,810 --> 00:03:32,030 +$ + +40 +00:03:33,990 --> 00:03:38,670 +هذا هو قيمة المادة المادة المادة المادة المادة + +41 +00:03:38,670 --> 00:03:39,810 +المادة المادة المادة المادة المادة المادة المادة + +42 +00:03:39,810 --> 00:03:40,990 +المادة المادة المادة المادة المادة المادة المادة + +43 +00:03:40,990 --> 00:03:43,230 +المادة المادة المادة المادة المادة المادة المادة + +44 +00:03:43,230 --> 00:03:44,910 +المادة المادة المادة المادة المادة المادة المادة + +45 +00:03:44,910 --> 00:03:52,290 +المادة المادة المادة المادة + +46 +00:03:52,290 --> 00:03:52,610 +المادة المادة المادة المادة المادة المادة المادة + +47 +00:03:52,610 --> 00:03:52,610 +المادة المادة المادة المادة المادة المادة المادة + +48 +00:03:52,610 --> 00:03:52,630 +المادة المادة المادة المادة المادة المادة المادة + +49 +00:03:52,630 --> 00:03:53,350 +المادة المادة المادة المادة المادة المادة المادة + +50 +00:03:53,350 --> 00:04:01,650 +المادة المادة المادة المادة المادة المادة المادة + +51 +00:04:01,650 --> 00:04:01,650 +الماد + +52 +00:04:04,890 --> 00:04:09,010 +قاموا بإعطائنا المواد الاضطرابية، بالطبع باعتبار + +53 +00:04:09,010 --> 00:04:13,810 +5500 أجهزة، + +54 +00:04:13,810 --> 00:04:18,590 +668800 + +55 +00:04:18,590 --> 00:04:25,010 +مواد اضطرابية، وعمل + +56 +00:04:25,010 --> 00:04:26,130 +مصنع اضطرابي + +57 +00:04:29,810 --> 00:04:34,290 +nine hundred and fifty two thousand seven hundred + +58 +00:04:34,290 --> 00:04:37,430 +and fifty of course the direct materials is + +59 +00:04:37,430 --> 00:04:43,910 +according to the actual cost of how much nine + +60 +00:04:43,910 --> 00:04:51,570 +point five dollars per pound and + +61 +00:04:51,570 --> 00:04:54,370 +how many pounds were used + +62 +00:04:59,290 --> 00:05:06,770 +seventy thousand four hundred pounds were used the + +63 +00:05:06,770 --> 00:05:09,530 +direct manufacturing labor what is the cost per + +64 +00:05:09,530 --> 00:05:18,330 +one hour fifty one point five dollars per hour how + +65 +00:05:18,330 --> 00:05:23,790 +many hours were used eighteen thousand five + +66 +00:05:23,790 --> 00:05:26,610 +hundred hours + +67 +00:05:30,240 --> 00:05:36,800 +The fixed costs were one million one hundred and + +68 +00:05:36,800 --> 00:05:38,280 +eighty thousand dollars + +69 +00:05:41,180 --> 00:05:47,920 +هذه هي المعلومات باعتبار أسئلتنا بالطبع في مطالبنا + +70 +00:05:47,920 --> 00:05:54,020 +الأول يطلبوا مننا أن نقوم بالتجارب أو تجارب تجارب + +71 +00:05:54,020 --> 00:05:58,860 +مستوى 2 ونقوم بتجارب تجارب مستوى 2 أو تجارب تجارب + +72 +00:05:58,860 --> 00:06:04,580 +مستوى 2 باعتبار بين الواضح ومستقبل المستخدم لكي + +73 +00:06:04,580 --> 00:06:11,490 +تحصل أو لكي تحصل على تجارب مستوى مستوى السعروقمنا + +74 +00:06:11,490 --> 00:06:14,510 +بالمقارنة بين الهجوم المستقل مع الهجوم الحقيقي لكي + +75 +00:06:14,510 --> 00:06:17,450 +نحصل أو نحصل على هجوم مستقل الهجوم مستقل الهجوم + +76 +00:06:17,450 --> 00:06:19,050 +مستقل الهجوم مستقل الهجوم مستقل الهجوم مستقل + +77 +00:06:19,050 --> 00:06:21,030 +الهجوم مستقل الهجوم مستقل الهجوم مستقل الهجوم + +78 +00:06:21,030 --> 00:06:21,890 +مستقل الهجوم مستقل الهجوم مستقل الهجوم مستقل + +79 +00:06:21,890 --> 00:06:29,630 +الهجوم مستقل الهجوم مستقل الهجوم مستقل الهجوم + +80 +00:06:29,630 --> 00:06:30,770 +مستقل الهجوم مستقل الهجوم مستقل الهجوم مستقل + +81 +00:06:30,770 --> 00:06:32,910 +الهجوم مستقل الهجوم مستقل الهجوم مستقل الهج + +82 +00:06:35,280 --> 00:06:40,520 +تقوم بتقسيم الهجوم المستقبلي إلى اتنين مختلفة وهي + +83 +00:06:40,520 --> 00:06:44,500 +الهجوم المستقبلي والهجوم المستقبلي بالطبع نحن نعرف + +84 +00:06:44,500 --> 00:06:48,520 +ان الهجوم المستقبلي يمكننا ان نحصل على الهجوم + +85 +00:06:48,520 --> 00:06:50,320 +المستقبلي او نستطيع ان نحصل على الهجوم المستقبلي + +86 +00:06:50,320 --> 00:06:54,280 +او نستطيع ان نحصل على الهجوم المستقبلي او نستطيع + +87 +00:06:54,280 --> 00:06:54,300 +ان نحصل على الهجوم المستقبلي او نستطيع ان نحصل على + +88 +00:06:54,300 --> 00:06:54,300 +الهجوم المستقبلي او نستطيع ان نحصل على الهجوم + +89 +00:06:54,300 --> 00:06:55,660 +المستقبلي او نستطيع ان نحصل على الهجوم المستقبلي + +90 +00:06:55,660 --> 00:06:59,120 +او نستطيع ان نحصل على الهجوم المستقبلي او + +91 +00:07:04,070 --> 00:07:09,510 +مع المقارنة بين المجلد والمقاومة الحقيقية لذلك + +92 +00:07:09,510 --> 00:07:14,510 +نحتاج الآن لنقوم بالتحليل الثالث بالنسبة للتحليل + +93 +00:07:14,510 --> 00:07:21,430 +الثالث الخاص بنا سنبدأ بالمقاومة الحقيقية التي هي + +94 +00:07:21,430 --> 00:07:30,830 +المقاومة الحقيقية المقاومة المقاومة المقاومة + +95 +00:07:32,980 --> 00:07:38,720 +القيم الحقيقية الآن + +96 +00:07:38,720 --> 00:07:47,260 +القسم الثاني سيكون القيم الحقيقية المضمونة + +97 +00:07:47,260 --> 00:07:53,380 +بالقيم التجاربلذلك الاختلاف هنا بين كلمة واحدة + +98 +00:07:53,380 --> 00:07:58,680 +وكلمة اتنين هو فقط باعتبار السعر الاختلاف بين + +99 +00:07:58,680 --> 00:08:04,700 +هؤلاء الاتنين سيكون فقط بسبب اختلاف الاختلاف بين + +100 +00:08:04,700 --> 00:08:09,020 +السعر الحقيقي والسعر المجلد الآن سنقوم بالتفكير في + +101 +00:08:09,020 --> 00:08:14,380 +المجلد المفتوح والذي هو المجلد المفتوح بالطبع + +102 +00:08:14,380 --> 00:08:19,240 +للخروج الحقيقي المزيد من المجلد المفتوح + +103 +00:08:24,530 --> 00:08:32,190 +بالطبع الواقع هو قد قرر كما يمكننا أن نرى هنا من + +104 +00:08:32,190 --> 00:08:39,410 +السؤال نفسه هذه المقاومة تم إعطائها من السؤال أننا + +105 +00:08:39,410 --> 00:08:42,310 +لدينا مقاومة واقعية من الواقعية من الواقعية من + +106 +00:08:42,310 --> 00:08:44,150 +الواقعية من الواقعية من الواقعية من الواقعية من + +107 +00:08:44,150 --> 00:08:49,710 +الواقعية من الواقعية من الواقعية + +108 +00:08:49,710 --> 00:08:54,110 +من الواقعية + +109 +00:08:54,110 --> 00:08:59,970 +منبالطبع إذا لم يقدموا لنا الرقم الواقعي، يمكننا + +110 +00:08:59,970 --> 00:09:06,970 +تخطيط الرقم بواسطة 9.5 دولار في كيلو جرام و70400 + +111 +00:09:06,970 --> 00:09:14,470 +كيلو جرام كانت استخدامة 9.5×70400 هو المقاومة أو + +112 +00:09:14,470 --> 00:09:21,370 +قيمة المواد المباشرة بمقاومة 668800لذلك حتى إذا لم + +113 +00:09:21,370 --> 00:09:27,990 +يقدمنا السؤال كمية حقيقية ولكنهم أعطونا كمية وقيمة + +114 +00:09:27,990 --> 00:09:31,470 +يمكننا أن نزيل كمية مع قيمة لكي نحصل على هذا + +115 +00:09:31,470 --> 00:09:36,370 +الهجوم الآن كمية حقيقية مضمونة بالقيمة المجلدة + +116 +00:09:36,370 --> 00:09:41,550 +بالطبع كمية حقيقية كما نستطيع أن نرى هنا هو 70400 + +117 +00:09:41,550 --> 00:09:49,620 +رمز نستخدم 70400 رمز هذه هي كمية حقيقيةولكن + +118 +00:09:49,620 --> 00:09:54,120 +بالنسبة لقيمتنا، ما كانت القيمة بالنسبة لجمعنا؟ + +119 +00:09:54,120 --> 00:10:00,880 +120 كانت قيمة المواد المباشرة على المجموعة، لذلك + +120 +00:10:00,880 --> 00:10:11,920 +كانت 10 دولار على كيلو جرام، لذلك + +121 +00:10:11,920 --> 00:10:13,180 +المقاومة الحقيقية + +122 +00:10:16,730 --> 00:10:19,830 +يكون سبعين ألف و أربعة ألف و أربعة ألف و أربعة + +123 +00:10:19,830 --> 00:10:21,930 +أربعة ألف و أربعة أربعة أربعة أربعة أربعة أربعة + +124 +00:10:21,930 --> 00:10:25,630 +أربعة أربعة أربعة أربعة أربعة أربعة أربعة + +125 +00:10:25,630 --> 00:10:27,370 +أربعة أربعة أربعة أربعة أربعة أربعة أربعة أربعة + +126 +00:10:27,370 --> 00:10:30,170 +أربعة أربعة أربعة أربعة أربعة أربعة أربعة أربعة + +127 +00:10:30,170 --> 00:10:31,690 +أربعة أربعة أربعة أربعة أربعة أربعة أربعة أربعة + +128 +00:10:31,690 --> 00:10:31,730 +أربعة أربعة أربعة أربعة أربعة أربعة أربعة أربعة + +129 +00:10:31,730 --> 00:10:33,450 +أربعة أربعة أربعة أربعة أربعة أربعة أربعة أربعة + +130 +00:10:33,450 --> 00:10:36,010 +أربعة أربعة أربعة أربعة أربعة أربعة أربعالسعر + +131 +00:10:36,010 --> 00:10:40,570 +المدفع مستخدم في السؤال والمدفع الواقعي مستخدم + +132 +00:10:40,570 --> 00:10:45,290 +أيضًا في السؤال لذلك 70400×10 + +133 +00:10:45,290 --> 00:10:54,470 +سيكون 704000$ الآن المدفع المدفع بالطبع باسم + +134 +00:10:54,470 --> 00:10:58,290 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +135 +00:10:58,290 --> 00:11:00,770 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +136 +00:11:00,770 --> 00:11:04,930 +المدفع المدفع + +137 +00:11:04,930 --> 00:11:05,190 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +138 +00:11:05,190 --> 00:11:05,230 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +139 +00:11:05,230 --> 00:11:05,230 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +140 +00:11:05,230 --> 00:11:05,230 +المدفع المدف + +141 +00:11:10,420 --> 00:11:15,040 +قمنا بصناعة عدد حقيقي من خمس ألف و خمس ألف عضلة، + +142 +00:11:15,040 --> 00:11:17,960 +لهذا السبب الوضع المستقبلي هنا أو المقدمة + +143 +00:11:17,960 --> 00:11:22,820 +المستقبلية يجب أن يكون لخمس ألف و خمس ألف عضلة، + +144 +00:11:22,820 --> 00:11:26,980 +لكننا نحتاج إلى أن نعرف ما هي المقاومة العادلة + +145 +00:11:26,980 --> 00:11:33,140 +التي يتم استخدامها في كل عضلة، وهي 12 فان في كل + +146 +00:11:33,140 --> 00:11:34,180 +عضلة، لهذا + +147 +00:11:43,230 --> 00:11:49,190 +بالتالي، باعتبار السؤال، قالوا إن كل مجلد يجب أن + +148 +00:11:49,190 --> 00:11:53,210 +يستخدم أكتر من 12 رمز، ومن المطلوب أن يستخدم أكتر + +149 +00:11:53,210 --> 00:11:58,770 +من 10 رمز. لذلك، باعتبار مجلدنا المستقبلي، لكي + +150 +00:11:58,770 --> 00:12:04,200 +نصنع 5500 مجلدكل مجلد يجب أن يستخدم أعلى من 12 + +151 +00:12:04,200 --> 00:12:11,180 +رمز، لذلك 5500×12 رمز سيكون المعدد من الرمز اللي + +152 +00:12:11,180 --> 00:12:13,540 +يجب أن يتم استخدامه في عملية عملية عملية عملية + +153 +00:12:13,540 --> 00:12:14,140 +عملية عملية عملية عملية عملية عملية عملية عملية + +154 +00:12:14,140 --> 00:12:16,940 +عملية عملية عملية عملية عملية عملية عملية عملية + +155 +00:12:16,940 --> 00:12:17,580 +عملية عملية عملية عملية عملية عملية عملية عملية + +156 +00:12:17,580 --> 00:12:19,480 +عملية عملية عملية عملية عملية عملية عملية عملية + +157 +00:12:19,480 --> 00:12:19,480 +عملية عملية عملية عملية عملية عملية عملية عملية + +158 +00:12:19,480 --> 00:12:19,640 +عملية عملية عملية عملية عملية عملية عملية عملية + +159 +00:12:19,640 --> 00:12:25,680 +عملية عملية عملية + +160 +00:12:25,680 --> 00:12:26,740 +عملية + +161 +00:12:29,280 --> 00:12:42,380 +مع المدفع الواقعي من 5500$ بالطبع سعر المدفع هو 10 + +162 +00:12:42,380 --> 00:12:50,180 +$ per pound هل + +163 +00:12:50,180 --> 00:12:56,420 +لديك أسئلة؟ إذا كان لديك أسئلة أسألكما يمكننا أن + +164 +00:12:56,420 --> 00:13:02,720 +نرى هنا، نحن نتكلم عن المقدمة للخروج الحقيقي، لا + +165 +00:13:02,720 --> 00:13:03,720 +تنسى هذا + +166 +00:13:06,930 --> 00:13:11,870 +هذا هو الوضع المستقبلي، لذلك يجب أن يكون مستعدًا + +167 +00:13:11,870 --> 00:13:16,630 +بواسطة مقالات ومقالات مجموعة ومقالات مجموعة + +168 +00:13:16,630 --> 00:13:16,950 +ومقالات مجموعة ومقالات مجموعة ومقالات مجموعة + +169 +00:13:16,950 --> 00:13:17,630 +ومقالات مجموعة ومقالات مجموعة ومقالات مجموعة + +170 +00:13:17,630 --> 00:13:21,110 +ومقالات مجموعة ومقالات مجموعة ومقالات مجموعة + +171 +00:13:21,110 --> 00:13:21,870 +ومقالات مجموعة ومقالات مجموعة ومقالات مجموعة + +172 +00:13:21,870 --> 00:13:21,870 +ومقالات مجموعة ومقالات مجموعة ومقالات مجموعة + +173 +00:13:21,870 --> 00:13:27,970 +ومقالات مجموعة ومقالات مجم + +174 +00:13:42,500 --> 00:13:47,320 +Therefore as we can see here we now know the + +175 +00:13:47,320 --> 00:13:53,150 +actualالقيم المضمونة بالقيم الحقيقية نعرف القيم + +176 +00:13:53,150 --> 00:13:54,410 +الحقيقية المضمونة بالقيم المضمونة بالقيم الحقيقية + +177 +00:13:54,410 --> 00:13:58,950 +المضمونة بالقيم الحقيقية المضمونة بالقيم الحقيقية + +178 +00:13:58,950 --> 00:13:59,910 +المضمونة بالقيم الحقيقية المضمونة بالقيم الحقيقية + +179 +00:13:59,910 --> 00:14:03,770 +المضمونة بالقيم الحقيقية المضمونة بالقيم الحقيقية + +180 +00:14:03,770 --> 00:14:04,470 +المضمونة بالقيم الحقيقية المضمونة بالقيم الحقيقية + +181 +00:14:04,470 --> 00:14:04,570 +المضمونة بالقيم الحقيقية المضمونة بالقيم الحقيقية + +182 +00:14:04,570 --> 00:14:04,570 +المضمونة بالقيم الحقيقية المضمونة بالقيم الحقيقية + +183 +00:14:04,570 --> 00:14:06,250 +المضمونة بالقيم الحقيقية المضمونة بالقيم الحقيقية + +184 +00:14:06,250 --> 00:14:15,570 +المضمونة بالقيم الحقيقية + +185 +00:14:15,900 --> 00:14:19,500 +In card seven hundred and four thousand dollars + +186 +00:14:19,500 --> 00:14:23,760 +according to our budgeted price as we can see here + +187 +00:14:23,760 --> 00:14:26,420 +we should have in card seven hundred and four + +188 +00:14:26,420 --> 00:14:29,680 +thousand but we actually in card six hundred and + +189 +00:14:29,680 --> 00:14:32,800 +sixty eight thousand eight hundred which is less + +190 +00:14:32,800 --> 00:14:36,940 +therefore this is a favorable variance of course + +191 +00:14:36,940 --> 00:14:39,960 +the difference between the two would be thirty + +192 +00:14:39,960 --> 00:14:41,440 +five thousand two hundred + +193 +00:14:46,100 --> 00:14:50,800 +وهي مقارنة الأسعار بالمقارنة الأسعار. بالطبع، يجب + +194 +00:14:50,800 --> 00:14:56,900 +أن نعرف أن هذه مقارنة الأسعار هي للمواد الواضحة + +195 +00:14:56,900 --> 00:15:02,600 +للمواد الواضحة للمواد الواضحة للمواد الواضحة + +196 +00:15:02,600 --> 00:15:03,060 +للمواد الواضحة للمواد الواضحة للمواد الواضحة + +197 +00:15:03,060 --> 00:15:03,640 +للمواد الواضحة للمواد الواضحة للمواد الواضحة + +198 +00:15:03,640 --> 00:15:03,980 +للمواد الواضحة للمواد الواضحة للمواد الواضحة + +199 +00:15:03,980 --> 00:15:04,040 +للمواد الواضحة للمواد الواضحة للمواد الواضحة + +200 +00:15:04,040 --> 00:15:04,040 +للمواد الواضحة للمواد الواضحة للمواد الواضحة + +201 +00:15:04,040 --> 00:15:07,540 +للمواد الوالان يجب أن نقار القيامة بـ Flexible + +202 +00:15:07,540 --> 00:15:10,780 +Budget وهو المقدمة المقدمة المضمونة بقيمة المقدمة + +203 +00:15:10,780 --> 00:15:13,720 +المضمونة بقيمة المقدمة المضمونة بقيمة المقدمة + +204 +00:15:13,720 --> 00:15:14,520 +المضمونة بقيمة المقدمة المضمونة بقيمة المقدمة + +205 +00:15:14,520 --> 00:15:15,520 +المضمونة بقيمة المقدمة المضمونة بقيمة المقدمة + +206 +00:15:15,520 --> 00:15:16,360 +المضمونة بقيمة المقدمة المضمونة بقيمة المقدمة + +207 +00:15:16,360 --> 00:15:16,420 +المضمونة بقيمة المقدمة المضمونة بقيمة المقدمة + +208 +00:15:16,420 --> 00:15:18,820 +المضمونة بقيمة المقدمة المضمونة بقيمة المقدمة + +209 +00:15:18,820 --> 00:15:23,520 +المضمونة بقيمة المقدمة المضمونة بقيمة + +210 +00:15:23,520 --> 00:15:30,300 +المقدمة المضمونة بقيمة المقدمة المضمونة ببالطبع + +211 +00:15:30,300 --> 00:15:39,520 +الفرق بين الانتصارين هو 44000$ وهو افعالية مختلفة + +212 +00:15:39,520 --> 00:15:48,460 +بالطبع كلا الانتصارات المفاجئة و المفاجئة ستضيف + +213 +00:15:48,460 --> 00:15:49,360 +إلى + +214 +00:15:51,970 --> 00:15:56,230 +وهو الـ Flexible Budget Variance، بالطبع كما + +215 +00:15:56,230 --> 00:15:59,930 +نستطيع أن نرى هنا، لدينا 44000 افعالات غير مفيدة، + +216 +00:15:59,930 --> 00:16:06,570 +لدينا 35200 افعالات غير مفيدة، لدينا الـ غير مفيدة + +217 +00:16:06,570 --> 00:16:11,400 +أكتر من المفيد، لذلكسيكون لدينا مقارنة مفيدة + +218 +00:16:11,400 --> 00:16:15,160 +ومساعدة في الميزانية بالطبع لدينا مقارنة مفيدة + +219 +00:16:15,160 --> 00:16:16,200 +ومساعدة بالطبع لدينا مقارنة مفيدة ومساعدة بالطبع + +220 +00:16:16,200 --> 00:16:18,100 +لدينا مقارنة مفيدة ومساعدة بالطبع لدينا مقارنة + +221 +00:16:18,100 --> 00:16:19,240 +مفيدة ومساعدة بالطبع لدينا مقارنة مفيدة ومساعدة + +222 +00:16:19,240 --> 00:16:21,820 +بالطبع لدينا مقارنة مفيدة ومساعدة بالطبع لدينا + +223 +00:16:21,820 --> 00:16:28,580 +مقارنة مفيدة ومساعدة بالطبع لدينا مقارنة مفيدة + +224 +00:16:28,580 --> 00:16:36,180 +ومساعدة بالطبع لدينا مقارنة مفيدة + +225 +00:16:36,180 --> 00:16:36,920 +ومساعد + +226 +00:16:40,130 --> 00:16:43,350 +نحتاج لنفعل نفس الاناليزة التي هي الاناليزة level + +227 +00:16:43,350 --> 00:16:48,030 +3 للعمل مصطلح مصطلح مصطلح مصطلح ولكن قبل أن أدخل + +228 +00:16:48,030 --> 00:16:58,170 +هذه الاناليزة أرجو من سؤالنا أعطينا عدد الساعات أو + +229 +00:16:58,170 --> 00:17:05,770 +عدد عدد الساعات على جزء وعقرب الساعة على عقرب عقرب + +230 +00:17:05,770 --> 00:17:06,970 +الساعة من الكتاب + +231 +00:17:12,320 --> 00:17:20,720 +ثم ثم ثم ثم + +232 +00:17:20,720 --> 00:17:26,120 +ثم ثم ثم + +233 +00:17:26,550 --> 00:17:31,770 +price or rate for each hour of course as we can + +234 +00:17:31,770 --> 00:17:36,210 +see all this information is given therefore we are + +235 +00:17:36,210 --> 00:17:38,810 +not calculating anything new we have this + +236 +00:17:38,810 --> 00:17:43,590 +information according to our question now have you + +237 +00:17:43,590 --> 00:17:47,730 +finished from this therefore + +238 +00:17:47,730 --> 00:17:52,030 +now therefore + +239 +00:17:54,770 --> 00:17:57,530 +in order to perform the direct manufacturing labor + +240 +00:17:57,530 --> 00:17:59,610 +level 3 + +241 +00:18:02,800 --> 00:18:09,740 +نحتاج أولاً لدينا أسعار الحقيقية وفقًا لسؤالنا، + +242 +00:18:09,740 --> 00:18:14,980 +أعطونا أسعار الحقيقية 952750 + +243 +00:18:14,980 --> 00:18:24,520 +باستخدام 18500 ساعة حقيقية ورقة 51.5 دولار في ساعة + +244 +00:18:24,520 --> 00:18:35,610 +هذا ففقًا لسؤالنا، لذلك أسعار الحقيقية 900و 52750 + +245 +00:18:35,610 --> 00:18:39,630 +الواقعي + +246 +00:18:39,630 --> 00:18:48,630 +كما يمكننا أن نرى هنا هو 18500 مرتبط + +247 +00:18:48,630 --> 00:18:53,270 +بقيمة التجارب كما يمكننا أن نرى من السؤال هو 50$ + +248 +00:18:53,270 --> 00:18:53,870 +في ساعة + +249 +00:19:03,010 --> 00:19:09,550 +بالتالي 18500×50 يعني 925000 + +250 +00:19:09,550 --> 00:19:15,790 +$ الآن + +251 +00:19:15,790 --> 00:19:19,770 +المجموعة المدفوعة هي + +252 +00:19:19,770 --> 00:19:29,470 +الخروج الواقعي من 5500 مجموعةمع المجموعة العامة في + +253 +00:19:29,470 --> 00:19:37,070 +المجموعة التي هي 3.5 ساعة في المجموعة هذا هو أو + +254 +00:19:37,070 --> 00:19:40,850 +هذا هو المجموعة المجموعة المجموعة المجموعة + +255 +00:19:40,850 --> 00:19:43,430 +المجموعة المجموعة المجموعة المجموعة المجموعة + +256 +00:19:43,430 --> 00:19:46,850 +المجموعة المجموعة المجموعة المجموعة المجموعة + +257 +00:19:46,850 --> 00:19:50,050 +المجموعة المجموعة المجموعة المجموعة المجموعة + +258 +00:19:50,050 --> 00:19:50,050 +المجموعة المجموعة المجموعة المجموعة المجموعة + +259 +00:19:50,050 --> 00:19:50,050 +المجموعة المجموعة المجموعة المجموعة المجموعة + +260 +00:19:50,050 --> 00:19:50,110 +المجموعة المجموعة المجموعة المجموعة المجموعة + +261 +00:19:50,110 --> 00:19:53,030 +المجموعة المجموعة المجموعة المجمو + +262 +00:19:56,190 --> 00:20:07,150 +500 كما يمكننا أن نرى هنا لدينا ثلاثة + +263 +00:20:07,150 --> 00:20:14,790 +رقمات الخاصة التي سوف نستخدمها لتخطيط أسعار وإيقاف + +264 +00:20:14,790 --> 00:20:21,120 +التغييرات كما يمكننا أن نرى هنابالنسبة للميزة + +265 +00:20:21,120 --> 00:20:26,580 +الواقعية أو الميزة الواجهة، يجب أن نقول إنها 925 + +266 +00:20:26,580 --> 00:20:32,240 +ألف دولار فقط، وعندما يقول الميزة الواقعية أننا قد + +267 +00:20:32,240 --> 00:20:40,040 +قلنا 952 750، وهو أكتر من ما كنا نتوقع، لذلك هذا + +268 +00:20:40,040 --> 00:20:45,760 +مقارنة غير مفيدة، الفرق بين الاتنين هو 27000 + +269 +00:20:47,480 --> 00:20:52,060 +seven hundred and fifty dollars which is the price + +270 +00:20:52,060 --> 00:20:56,920 +or rate variance + +271 +00:20:59,240 --> 00:21:05,580 +الآن باعتبارنا المستقبلي 962500 هو المساعدة التي + +272 +00:21:05,580 --> 00:21:10,360 +كانت تتوقع أن تكون اكتشف بها ولكننا اكتشفنا + +273 +00:21:10,360 --> 00:21:18,320 +باعتبارنا المستقبلي 925000 وهو أقل لذلك هذا سيكون + +274 +00:21:18,320 --> 00:21:31,170 +اختلاف مفيد الفرق بين 962500 و 925000 هو 37500$وهي + +275 +00:21:31,170 --> 00:21:39,010 +الـ Efficiency Variance، بالطبع باعتبار عملية + +276 +00:21:39,010 --> 00:21:40,710 +عملية عملية عملية عملية عملية عملية عملية عملية + +277 +00:21:40,710 --> 00:21:40,710 +عملية عملية عملية عملية عملية عملية عملية عملية + +278 +00:21:40,710 --> 00:21:40,710 +عملية عملية عملية عملية عملية عملية عملية عملية + +279 +00:21:40,710 --> 00:21:42,210 +عملية عملية عملية عملية عملية عملية عملية عملية + +280 +00:21:42,210 --> 00:21:42,230 +عملية عملية عملية عملية عملية عملية عملية عملية + +281 +00:21:42,230 --> 00:21:42,230 +عملية عملية عملية عملية عملية عملية عملية عملية + +282 +00:21:42,230 --> 00:21:42,230 +عملية عملية عملية عملية عملية عملية عملية عملية + +283 +00:21:42,230 --> 00:21:44,010 +عملية عملية عملية عملية عملية عملية عملية عملية + +284 +00:21:44,010 --> 00:21:50,860 +عملية عملية عملية عالتي بالطبع كما يمكننا أن نرى + +285 +00:21:50,860 --> 00:21:57,000 +هنا 37500 أكتر من 27750، لذلك الفرصة المستقبلية + +286 +00:21:57,000 --> 00:21:59,220 +الفرصة المستقبلية المستقبلية المستقبلية المستقبلية + +287 +00:21:59,220 --> 00:21:59,800 +المستقبلية المستقبلية المستقبلية المستقبلية + +288 +00:21:59,800 --> 00:22:00,100 +المستقبلية المستقبلية المستقبلية المستقبلية + +289 +00:22:00,100 --> 00:22:00,840 +المستقبلية المستقبلية المستقبلية المستقبلية + +290 +00:22:00,840 --> 00:22:02,580 +المستقبلية المستقبلية المستقبلية المستقبلية + +291 +00:22:02,580 --> 00:22:02,680 +المستقبلية المستقبلية المستقبلية المستقبلية + +292 +00:22:02,680 --> 00:22:02,720 +المستقبلية المستقبلية المستقبلية المستقبلية + +293 +00:22:02,720 --> 00:22:03,580 +المستقبلية المستقبلية المستقبلية المستقبلية + +294 +00:22:03,580 --> 00:22:11,420 +المستقبلية المستقبلية المستقبلية المستقبلية المست + +295 +00:22:11,450 --> 00:22:14,870 +بالنسبة لتحديث مستوى Level 2 هذا نفس الرقم اللي + +296 +00:22:14,870 --> 00:22:20,270 +قررناه من الواضحة رقم 1 بالنسبة لتحديث Level 2 كما + +297 +00:22:20,270 --> 00:22:26,030 +نستطيع أن نرى هنا 9750 مليون دولار تقريبًا تقريبًا + +298 +00:22:26,030 --> 00:22:26,870 +تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا + +299 +00:22:26,870 --> 00:22:27,530 +تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا + +300 +00:22:27,530 --> 00:22:29,750 +تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا + +301 +00:22:29,750 --> 00:22:36,390 +تقريبًا تقريبًا تقريبًا تقريبًا تقريبًا تقريب + +302 +00:22:40,930 --> 00:22:43,130 +Any questions? All clear? + +303 +00:22:52,730 --> 00:22:57,530 +كما يمكننا أن نرى أن المشكلة الـ 730 كانت تعتمد + +304 +00:22:57,530 --> 00:23:01,070 +على الاختيارات التي أخذناها باعتبارنا أو باعتبار + +305 +00:23:01,070 --> 00:23:06,870 +شركة الإنترنت، أليس كذلك؟ نعتمد على أن المساعدة + +306 +00:23:06,870 --> 00:23:10,250 +التي تم شرحها Direct Materials كانت نفس المساعدة + +307 +00:23:10,250 --> 00:23:15,490 +التي كانت استخدامها في البرنامج، لكن ماذا لوولا + +308 +00:23:15,490 --> 00:23:21,510 +يوجد اعتبار مثل هذا، ماذا لو شرحنا عدد مختلف عن + +309 +00:23:21,510 --> 00:23:27,990 +عدد استخدامه في البرنامج، لذلك دعونا نرى كيف سنقوم + +310 +00:23:27,990 --> 00:23:32,010 +بتفعيل عملياتنا باعتبارنا + +311 +00:23:32,620 --> 00:23:35,640 +without the assumption that we do not have any + +312 +00:23:35,640 --> 00:23:40,840 +ending, direct materials, inventory, open your + +313 +00:23:40,840 --> 00:23:43,540 +books on problem 734 + +314 +00:24:37,010 --> 00:24:43,090 +Who would like to read؟ + +315 +00:24:45,150 --> 00:24:48,230 +Continued cross-bias used of buyers for + +316 +00:24:48,230 --> 00:24:51,910 +performance evaluation. That means mainly in the + +317 +00:24:51,910 --> 00:24:56,450 +honor of Peter Bikes, a company that produces high + +318 +00:24:56,450 --> 00:25:00,430 +-quality cross-country bicycles. Peter Bikes comes + +319 +00:25:00,430 --> 00:25:02,750 +to be in the supply chain that consists of + +320 +00:25:02,750 --> 00:25:06,510 +suppliers, manufacturers, distributors and private + +321 +00:25:06,510 --> 00:25:10,930 +bicycle shops. For several years, Peter Bikes has + +322 +00:25:10,930 --> 00:25:13,990 +purchased a cameo from suppliers in the supply + +323 +00:25:13,990 --> 00:25:21,100 +chain.فيتر بايكس يستخدم تجارب الروحانية لأنها أقوى + +324 +00:25:21,100 --> 00:25:26,840 +و أكبر من أشخاص أخرى ليس كثيرة و لذلك أزالت قيمة + +325 +00:25:26,840 --> 00:25:31,920 +الروحانية أكتر هذا العام فيتر بايكس قابلت ميشيل + +326 +00:25:31,920 --> 00:25:37,440 +سكوت مدرسة مدرسة مدرسة مدرسة مدرسة مدرسة مدرسة + +327 +00:25:37,440 --> 00:25:41,140 +مدرسة مدرسة مدرسة مدرسة مدرسة مدرسة مدرسة مدرسة + +328 +00:25:41,140 --> 00:25:48,170 +مدرسةإنه يشتغل تيتانيوم في موقع الإنترنت في قيمة + +329 +00:25:48,170 --> 00:25:57,230 +أسفل تستخدم تيتانيوم + +330 +00:25:57,230 --> 00:26:02,550 +22 في البرامج تيتانيوم يستخدمه في البرامج التي + +331 +00:26:02,550 --> 00:26:03,390 +تستخدمها البرامج التي تستخدمها البرامج التي + +332 +00:26:03,390 --> 00:26:03,850 +تستخدمها البرامج التي تستخدمها البرامج التي + +333 +00:26:03,850 --> 00:26:04,570 +تستخدمها البرامج التي تستخدمها البرامج التي + +334 +00:26:04,570 --> 00:26:04,570 +تستخدمها البرامج التي تستخدمها البرامج التي + +335 +00:26:04,570 --> 00:26:04,570 +تستخدمها البرامج التي تستخدمها البرامج التي + +336 +00:26:04,570 --> 00:26:04,630 +تستخدمها البرامج التي تستخدمها البرامج التي + +337 +00:26:04,630 --> 00:26:04,690 +تستخدمها البرامج التي تستخدمها البرامج التي + +338 +00:26:04,690 --> 00:26:10,170 +تستخدمها البرامج التي تستخدمها البرامج التي تستخدم + +339 +00:26:10,320 --> 00:26:21,200 +twenty two dollars per bike or per pound yes + +340 +00:26:21,200 --> 00:26:24,700 +eight + +341 +00:26:24,700 --> 00:26:30,220 +pounds + +342 +00:26:30,220 --> 00:26:32,540 +per bike + +343 +00:26:35,230 --> 00:26:37,830 +النسبة الحقيقية للمرحلة الأولى باستخدام تيتانيوم + +344 +00:26:37,830 --> 00:26:38,810 +الانتقال الانتقال الانتقال الانتقال الانتقال + +345 +00:26:38,810 --> 00:26:43,150 +الانتقال الانتقال الانتقال الانتقال الانتقال + +346 +00:26:43,150 --> 00:26:45,770 +الانتقال الانتقال الانتقال الانتقال الانتقال + +347 +00:26:45,770 --> 00:26:49,970 +الانتقال الانتقال الانتقال + +348 +00:26:49,970 --> 00:26:50,430 +الانتقال الانتقال الانتقال الانتقال الانتقال + +349 +00:26:50,430 --> 00:26:50,430 +الانتقال الانتقال الانتقال الانتقال الانتقال + +350 +00:26:50,430 --> 00:26:50,430 +الانتقال الانتقال الانتقال الانتقال الانتقال + +351 +00:26:50,430 --> 00:26:50,430 +الانتقال الانتقال الانتقال الانتقال الانتقال + +352 +00:26:50,430 --> 00:27:04,650 +الانتقال الان + +353 +00:27:06,010 --> 00:27:09,830 +one hundred fifty nine thousand with a price one + +354 +00:27:09,830 --> 00:27:14,710 +hundred one hundred fifty nine thousand six + +355 +00:27:14,710 --> 00:27:19,490 +hundred this is the total price for the eight + +356 +00:27:19,490 --> 00:27:26,170 +thousand four hundred and + +357 +00:27:26,170 --> 00:27:29,210 +Italian used in production seven thousand nine + +358 +00:27:29,210 --> 00:27:33,970 +hundred used seven thousand nine hundred pounds + +359 +00:27:35,810 --> 00:27:37,970 +الذي يتطلب من الكمبيوتر الواضح أنه يتطلب منه قيمة + +360 +00:27:37,970 --> 00:27:39,990 +مادية وقيمة إيجابية وقيمة إيجابية وقيمة إيجابية + +361 +00:27:39,990 --> 00:27:46,030 +وقيمة إيجابية وقيمة إيجابية وقيمة إيجابية وقيمة + +362 +00:27:46,030 --> 00:27:47,190 +إيجابية وقيمة إيجابية وقيمة إيجابية وقيمة إيجابية + +363 +00:27:47,190 --> 00:27:47,450 +وقيمة إيجابية وقيمة إيجابية وقيمة إيجابية وقيمة + +364 +00:27:47,450 --> 00:27:49,350 +إيجابية وقيمة إيجابية وقيمة إيجابية وقيمة إيجابية + +365 +00:27:49,350 --> 00:27:59,630 +وقيمة إيجابية وقيمة إيجابية وقيمة إيجابية وقيمة + +366 +00:27:59,630 --> 00:28:05,030 +إيجابية وقيمة + +367 +00:28:05,050 --> 00:28:09,950 +هو مجرد تخطيط صغير من ما أخذناه، ليس مشكلة كبيرة، + +368 +00:28:09,950 --> 00:28:17,570 +ولكن يجب أن نعتمد على أن هذا المدى 159600 كان بسبب + +369 +00:28:17,570 --> 00:28:22,570 +تيتانيوم اللي شرح 8400 وليس + +370 +00:28:22,570 --> 00:28:30,290 +لـ 7900 اللي كانت استخدامه في البرنامج، لذلك ماهي + +371 +00:28:30,290 --> 00:28:31,550 +المطلوبة الأولى؟ + +372 +00:28:35,700 --> 00:28:42,140 +بالتالي، قيمة الواقعية والإيجارات والإيجارات عندما + +373 +00:28:42,140 --> 00:28:46,640 +يقول أو عندما يطلب من القيمة والإيجارات + +374 +00:28:46,640 --> 00:28:49,340 +والإيجارات، نحن جميعًا نعرف أن هذا هو التجارب + +375 +00:28:49,340 --> 00:28:56,420 +الثالثة بالنسبة لما فعلناه قبل فقط، لذلك، يجب أن + +376 +00:28:56,420 --> 00:29:00,980 +نعرف القيمة الحقيقية المضمونة بالقيمة الحقيقية + +377 +00:29:05,120 --> 00:29:11,480 +بعد ذلك نحتاج الكمة الواقعية المضمونة + +378 +00:29:11,480 --> 00:29:18,440 +بالقيم المجلدية نحتاج + +379 +00:29:18,440 --> 00:29:22,120 +أخيرًا كمية مضمونة بالقيم المجلدية للخروج الواقعي + +380 +00:29:22,120 --> 00:29:25,380 +بالقيم المجلدية + +381 +00:29:32,770 --> 00:29:39,650 +Now the actual quantity of course first of all we + +382 +00:29:39,650 --> 00:29:47,810 +need to understand that the price variance would + +383 +00:29:47,810 --> 00:29:51,470 +be calculated according to the difference between + +384 +00:29:51,470 --> 00:29:55,010 +the budgeted price and the actual price correct? + +385 +00:29:55,950 --> 00:30:03,150 +بالتالي، يجب أن نعتبر أسعار شركتنا لشراء الـ 8400 + +386 +00:30:03,150 --> 00:30:11,450 +رمز. بالتالي، المقادمة التي سنعتبرها هنا كمقادمة + +387 +00:30:11,450 --> 00:30:16,250 +حقيقية لكي نحصل على تغيير السعر هي المقادمة التي + +388 +00:30:16,250 --> 00:30:22,380 +تم شركتهاصحيح؟ لذلك سوف نعمل تعمل تعمل تعمل تعمل + +389 +00:30:22,380 --> 00:30:23,400 +تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل + +390 +00:30:23,400 --> 00:30:28,680 +تعمل تعمل تعمل تعمل + +391 +00:30:28,680 --> 00:30:29,300 +تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل + +392 +00:30:29,300 --> 00:30:29,860 +تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل + +393 +00:30:29,860 --> 00:30:29,860 +تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل + +394 +00:30:29,860 --> 00:30:29,860 +تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل + +395 +00:30:29,860 --> 00:30:30,500 +تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل + +396 +00:30:30,500 --> 00:30:46,100 +تعمل تعمل + +397 +00:30:46,100 --> 00:30:46,100 +ت + +398 +00:30:51,270 --> 00:30:55,590 +و بعد ذلك عندما نعتبر الاختصارات + +399 +00:30:58,090 --> 00:31:02,790 +سنعتبر ليس المقاومة التي اشتريتها ولكن المقاومة + +400 +00:31:02,790 --> 00:31:07,270 +التي استخدمتها في البرنامج المصنعي لذلك يجب أن + +401 +00:31:07,270 --> 00:31:11,270 +نكون لدينا اتصالات مختلفة او اتصالات مختلفة او + +402 +00:31:11,270 --> 00:31:11,990 +اتصالات مختلفة او اتصالات مختلفة او اتصالات مختلفة + +403 +00:31:11,990 --> 00:31:14,630 +او اتصالات مختلفة او اتصالات مختلفة او اتصالات + +404 +00:31:14,630 --> 00:31:14,910 +مختلفة او اتصالات مختلفة او اتصالات مختلفة او + +405 +00:31:14,910 --> 00:31:18,850 +اتصالات مختلفة او اتصالات مختلفة او اتصالات مختلفة + +406 +00:31:18,850 --> 00:31:23,020 +او اتصالات مختلفة او اتصالات مختلفة او اتصالاتو + +407 +00:31:23,020 --> 00:31:27,480 +بعد ذلك يجب أن نحصل على نظرة أخرى لنقوم بالتخطيط + +408 +00:31:27,480 --> 00:31:32,300 +على تغيير الهجوم باعتبار المادة التي كانت تستخدمها + +409 +00:31:32,300 --> 00:31:37,440 +أو التي كانت تستخدمها في البرنامج هل يوجد أسئلة؟ + +410 +00:31:37,440 --> 00:31:46,060 +لذلك، أولاً، المادة الحقيقية هنا هي 8400 رم + +411 +00:31:50,700 --> 00:31:58,900 +مع ال $19 التي هي المقاومة التي أعطيناها ال $100 و + +412 +00:31:58,900 --> 00:32:07,900 +$59,600 هذا هو مقاومة الحقيقة، الآن لكي يكون هناك + +413 +00:32:07,900 --> 00:32:08,200 +فقط + +414 +00:32:11,790 --> 00:32:19,550 +عن طريق الوثيقة لتحسين قيمتنا، يجب أن نغير فقط + +415 +00:32:19,550 --> 00:32:27,310 +قيمتناالقيمة يجب أن تبقى نفسها، نعم هذه قيمة شراء + +416 +00:32:27,310 --> 00:32:31,810 +ولكننا نحتاج فقط شيء واحد للتغيير لكتابة القيمة + +417 +00:32:31,810 --> 00:32:35,090 +التي هي القيمة، نحتاج الفرق بين القيمة المجلسية + +418 +00:32:35,090 --> 00:32:40,410 +والقيمة الحقيقية، لذلك سنستخدم القيمة التي استخدمت + +419 +00:32:40,410 --> 00:32:45,650 +هنا، لذلك القيمة الحقيقية التي شرعت هي 8400 + +420 +00:32:46,710 --> 00:32:50,190 +multiplied by the budgeted price which was twenty + +421 +00:32:50,190 --> 00:32:55,730 +two dollars therefore it would be one hundred and + +422 +00:32:55,730 --> 00:33:02,400 +eighty four thousand eight hundred dollarsكما + +423 +00:33:02,400 --> 00:33:05,500 +يمكننا أن نرى هنا فإن التغيير الوحيد بين هؤلاء + +424 +00:33:05,500 --> 00:33:12,580 +الاثنين هو بسبب قيمة التغيير بين $19 و$22. إذا + +425 +00:33:12,580 --> 00:33:18,940 +قمنا بالتخيل أن الـ £7900 كانت القيمة الحقيقية + +426 +00:33:18,940 --> 00:33:22,640 +هنا، فسيكون لدينا اثنين مواصلة ليس فقط واحدة + +427 +00:33:22,640 --> 00:33:29,630 +مواصلةولن نستطيع تخطيط مقارنة السعر، لهذا السبب + +428 +00:33:29,630 --> 00:33:35,230 +نعتبر المقاومة الحقيقية هنا لتخطيط مقارنة السعر + +429 +00:33:35,230 --> 00:33:40,270 +كمقاومة الحقيقية التي تم شرحها وليس المقاومة + +430 +00:33:40,270 --> 00:33:43,680 +الحقيقية التي كانتوهو ما يتم استخدامه في البرنامج، + +431 +00:33:43,680 --> 00:33:47,220 +لذلك الاختلاف هنا بين الاتنين، بالطبع يجب أن نكون + +432 +00:33:47,220 --> 00:33:52,080 +لدينا في الواقع 184,800 دولار، ولكن السعر الواقعي + +433 +00:33:52,080 --> 00:33:59,520 +كان أقل، لذلك نحن لدينا تغيير مفيد بقدرة 25200 + +434 +00:33:59,520 --> 00:33:59,660 +دولار + +435 +00:34:16,840 --> 00:34:26,040 +الأن، يجب أن نعتبر الـ Efficiency + +436 +00:34:26,040 --> 00:34:30,900 +variance، الـ Efficiency variance كما نعلم جميعاً + +437 +00:34:31,930 --> 00:34:37,570 +تعتبر الفرق بين المجموعات، بين المجموعات المدعومة + +438 +00:34:37,570 --> 00:34:41,270 +والمجموعات الحقيقية التي تم استخدامها في البرنامج، + +439 +00:34:41,270 --> 00:34:47,590 +لذلك أنا لن أستخدم الآن الـ 8400 رمز، سأستخدم الـ + +440 +00:34:47,590 --> 00:34:54,570 +7900 رمز، لأن التسريح التسريحي يتعامل مع تسريح + +441 +00:34:54,570 --> 00:35:00,280 +استخدامناللمواد المباشرة في عملية التصميم الخاص + +442 +00:35:00,280 --> 00:35:08,600 +بنا لذلك سوف نعتبر أو سوف نحصل على نظرة من 7900 + +443 +00:35:08,600 --> 00:35:17,960 +رمز وليس 8400 رمز لذلك هنا المقاومة الحقيقية ستكون + +444 +00:35:17,960 --> 00:35:19,520 +7900 + +445 +00:35:21,100 --> 00:35:27,040 +لأن هذه هي المقادة التي كانت استخدمة 7900 مرتبط ب + +446 +00:35:27,040 --> 00:35:31,840 +22 + +447 +00:35:33,340 --> 00:35:35,720 +we are talking about the actual quantity seven + +448 +00:35:35,720 --> 00:35:39,080 +thousand nine hundred يعني you need to consider + +449 +00:35:39,080 --> 00:35:41,520 +that this seven thousand nine hundred is an actual + +450 +00:35:41,520 --> 00:35:45,600 +quantity that is used within the process but here + +451 +00:35:45,600 --> 00:35:48,700 +this is the budgeted quantity I'm not talking + +452 +00:35:48,700 --> 00:35:50,700 +about the budgeted quantity I'm talking about the + +453 +00:35:50,700 --> 00:35:59,680 +actual quantityوحتى يكون لدينا مقارنة بين قيمتنا + +454 +00:35:59,680 --> 00:36:02,840 +التي يتم استخدامها في تجارب التصنيع ومقارنة بين + +455 +00:36:02,840 --> 00:36:08,380 +القيمة التي يتم استخدامها في تجارب التصنيع ومقارنة + +456 +00:36:08,380 --> 00:36:08,400 +بين القيمة التي يتم استخدامها في تجارب التصنيع + +457 +00:36:08,400 --> 00:36:08,500 +ومقارنة بين القيمة التي يتم استخدامها في تجارب + +458 +00:36:08,500 --> 00:36:08,500 +التصنيع ومقارنة بين القيمة التي يتم استخدامها في + +459 +00:36:08,500 --> 00:36:10,340 +تجارب التصنيع ومقارنة بين القيمة التي يتم + +460 +00:36:10,340 --> 00:36:11,000 +استخدامها في تجارب التصنيع ومقارنة بين القيمة التي + +461 +00:36:11,000 --> 00:36:14,260 +يتم استخدامها في تجارب التصنيع ومقارنة بين القيمة + +462 +00:36:14,260 --> 00:36:18,140 +التي يتم استخدامها في تجارب التصنيع + +463 +00:36:21,900 --> 00:36:30,360 +Now according to our flexible budget, we produced + +464 +00:36:30,360 --> 00:36:35,260 +eight hundred bikes, each bike uses up as a + +465 +00:36:35,260 --> 00:36:37,560 +standard eight pounds + +466 +00:36:41,580 --> 00:36:49,260 +هذه هي المقدمة بالنسبة لأجهزتنا باعتبار الـ 800 + +467 +00:36:49,260 --> 00:36:58,300 +سيارات بالطبع المدفع بقيمة مدفعة بقيمة 22$ لذلك + +468 +00:36:58,300 --> 00:37:03,300 +كما نستطيع أن نرى هنا بالطبع + +469 +00:37:03,300 --> 00:37:09,830 +6400 رمززي 22 مرتبط ب22 مرتبط ب22 مرتبط ب22 مرتبط + +470 +00:37:09,830 --> 00:37:12,710 +ب22 مرتبط ب22 مرتبط ب22 مرتبط ب22 مرتبط ب22 مرتبط + +471 +00:37:12,710 --> 00:37:14,010 +ب22 مرتبط ب22 مرتبط ب22 مرتبط ب22 مرتبط ب22 مرتبط + +472 +00:37:14,010 --> 00:37:14,390 +ب22 مرتبط ب22 مرتبط ب22 مرتبط ب22 مرتبط ب22 مرتبط + +473 +00:37:14,390 --> 00:37:14,390 +ب22 مرتبط ب22 مرتبط ب22 مرتبط ب22 مرتبط ب22 مرتبط + +474 +00:37:14,390 --> 00:37:14,910 +ب22 مرتبط ب22 مرتبط ب22 مرتبط ب22 مرتبط ب22 مرتبط + +475 +00:37:14,910 --> 00:37:17,850 +ب22 مرتبط ب22 مرتبط ب22 مرتبط ب22 مرتبط ب22 مرتبط + +476 +00:37:17,850 --> 00:37:24,270 +ب22 مرتبط ب22 مرتبط ب22 مرتبط بلدينا ميزة من + +477 +00:37:24,270 --> 00:37:29,530 +المقاومة، كما نرى هنا، هذه هي المقاومة 6400، يجب + +478 +00:37:29,530 --> 00:37:35,070 +أن نستخدم 6400 لإنتاج 800 رمز، ولكن بدلاً من ذلك + +479 +00:37:35,070 --> 00:37:41,690 +نستخدم 7900 رمز باعتبار استخدام التيتانيوم الحقيقي + +480 +00:37:42,700 --> 00:37:46,560 +لذلك كما يمكننا أن نرى هنا فقط الفرق بين هذين + +481 +00:37:46,560 --> 00:37:52,200 +الرقمين يمكن أن يكون مرتبط بالقيم أو الفرق بين + +482 +00:37:52,200 --> 00:38:00,440 +القيم والقيم الحقيقية، لذلك سيكون لدينا افعالية + +483 +00:38:01,630 --> 00:38:07,730 +بالطبع يجب علينا أن نقرر فقط 140800، ولكننا قررنا + +484 +00:38:07,730 --> 00:38:12,830 +قيمة أعلى، لذلك مقارنة افعالية غير مفيدة بقيمة + +485 +00:38:12,830 --> 00:38:17,950 +33000 دولار، وهو مقارنة افعالية + +486 +00:38:29,770 --> 00:38:36,450 +what do you mean the + +487 +00:38:36,450 --> 00:38:40,950 +seven thousand nine hundred is the amount of + +488 +00:38:40,950 --> 00:38:46,050 +titanium that has been used to produce eight + +489 +00:38:46,050 --> 00:38:52,150 +hundred bikes correct therefore we need toمقارنة + +490 +00:38:52,150 --> 00:38:56,690 +هذه المادة الحقيقية بالمادة + +491 +00:38:56,690 --> 00:39:01,810 +المقدسة التي يجب أن تكون استخدامها لإنتاج 800 + +492 +00:39:01,810 --> 00:39:07,030 +سيارات نفسها باعتبارنا، يجب أن نستخدم فقط 8 سنة + +493 +00:39:07,680 --> 00:39:14,140 +بسرعة السيارة، يجب أن نستخدم 6400 رمز لإنتاج 800 + +494 +00:39:14,140 --> 00:39:19,500 +سيارة، أليس كذلك؟ ولكننا حقاً استخدمنا 7900 رمز، + +495 +00:39:19,500 --> 00:39:23,920 +لذلك الفرق بين هذين الاثنين الرقمين هو الفرق بين + +496 +00:39:23,920 --> 00:39:29,300 +المجموعة المستخدمة والمجموعة التي يجب أن تكون + +497 +00:39:29,300 --> 00:39:34,100 +استخدامتها في البرنامجكما يمكننا أن نرى هنا، يجب + +498 +00:39:34,100 --> 00:39:38,340 +أن نكون لدينا اتفاقين اثنين، فالسعر يتم تخطيطه + +499 +00:39:38,340 --> 00:39:45,100 +باعتبار المادة التي تم شرحها، ولكن تخطيط التسريح + +500 +00:39:45,100 --> 00:39:50,620 +يتم تخطيطه باعتبار المادة التي تم استخدامهالأن كما + +501 +00:39:50,620 --> 00:39:54,360 +نعرف جميعًا، السعر يعتمد على ما نشتريه، صحيح؟ + +502 +00:39:54,360 --> 00:39:57,640 +لذلك، القطة التي يجب أن تكون استخدامها هي القطة + +503 +00:39:57,640 --> 00:40:02,000 +التي تم شرحها، بينما انتقال الاستثمار هو بسبب + +504 +00:40:02,000 --> 00:40:06,540 +التغيير في القطة التي تم استخدامها داخل البرنامج، + +505 +00:40:06,540 --> 00:40:12,240 +لذلك، يجب أن نعتبر القطة التي تم استخدامها أو التي + +506 +00:40:12,240 --> 00:40:19,070 +تم استخدامها داخل البرنامج نفسه، لذلكالقيمة + +507 +00:40:19,070 --> 00:40:22,030 +الحقيقية المضمونة بالقيمة المجلدية ستكون الآن + +508 +00:40:22,030 --> 00:40:32,210 +مختلفة إلى اتصالين اول اتصال مستخدم للشراء والثاني + +509 +00:40:32,210 --> 00:40:37,150 +مستخدم للإستعمال دائما + +510 +00:40:37,150 --> 00:40:42,790 +عندما نكون لدينا مواد مبادرة شراء + +511 +00:40:43,730 --> 00:40:47,070 +مختلفة من المواقع المظلمة التي كانت استخدامها، يجب + +512 +00:40:47,070 --> 00:40:57,910 +أن نعتبر هذه الاثنين المشاهدين أي أسئلة؟ لذلك، + +513 +00:40:57,910 --> 00:41:02,730 +إذا كنا نحتاج أن نجعل أو إذا كنا نحتاج أن نقرأ + +514 +00:41:02,730 --> 00:41:07,110 +مختلفاتنا + +515 +00:41:07,110 --> 00:41:10,270 +ونحتاج أن نقرأ + +516 +00:41:13,420 --> 00:41:18,020 +Information here according to this example what is + +517 +00:41:18,020 --> 00:41:20,400 +the different journal entries that we need to + +518 +00:41:20,400 --> 00:41:25,000 +performأولاً بالطبع نحن نتحدث فقط عن المواد + +519 +00:41:25,000 --> 00:41:31,960 +الواضحة، لذلك سوف نعتبر اشتراك المواد الواضحة و + +520 +00:41:31,960 --> 00:41:35,200 +بعدها استخدام المواد الواضحة، ولكن إذا كنا نتحدث + +521 +00:41:35,200 --> 00:41:39,880 +عن العمل الواضح، فليس لدينا اتصالين مختلفة، فلدينا + +522 +00:41:39,880 --> 00:41:44,120 +اتصال واحد فقط، لذلك عندما نشتري + +523 +00:41:48,320 --> 00:41:51,420 +بالنسبة لما أخذناه في الواقع الواقعي الواقعي + +524 +00:41:51,420 --> 00:41:53,540 +الواقعي الواقعي واحد نحن ندبط التحكم في الواقع + +525 +00:41:53,540 --> 00:41:55,620 +الواقعي واحد نحن ندبط التحكم في الواقع واحد نحن + +526 +00:41:55,620 --> 00:41:55,680 +ندبط التحكم في الواقع واحد نحن ندبط التحكم في + +527 +00:41:55,680 --> 00:41:59,780 +الواقع واحد نحن ندبط التحكم في الواقع واحد نحن + +528 +00:41:59,780 --> 00:42:00,680 +ندبط التحكم في الواقع واحد نحن ندبط التحكم في + +529 +00:42:00,680 --> 00:42:01,040 +الواقع واحد نحن ندبط التحكم في الواقع واحد نحن + +530 +00:42:01,040 --> 00:42:02,220 +ندبط التحكم في الواقع واحد نحن ندبط التحكم في + +531 +00:42:02,220 --> 00:42:06,560 +الواقع واحد نحن ندبط التحكمبالطبع، باعتبار مقالتنا + +532 +00:42:06,560 --> 00:42:14,060 +العامة، قلنا إننا سندبط المواد الواضحة بقيمة + +533 +00:42:14,060 --> 00:42:19,820 +مقالتنا العامة ما كانت قيمة المقالة؟ 22$، لقد + +534 +00:42:19,820 --> 00:42:27,460 +شرحنا 8400، لذلك يجب أن نكون لدينا أو ندرس التعامل + +535 +00:42:27,460 --> 00:42:34,120 +أو التزامن في مواد الواضحة بقيمة 184000 + +536 +00:42:37,860 --> 00:42:41,980 +800 how much is the amount that should be paid to + +537 +00:42:41,980 --> 00:42:45,700 +the supplier only one hundred and fifty nine + +538 +00:42:45,700 --> 00:42:47,740 +thousand six hundred therefore the accounts + +539 +00:42:47,740 --> 00:42:51,140 +payable or cash would be recognized by the amount + +540 +00:42:51,140 --> 00:42:54,120 +of one hundred ninety thousand one hundred fifty + +541 +00:42:54,120 --> 00:42:58,180 +nine thousand six hundredكما يمكننا أن نرى هنا، + +542 +00:42:58,180 --> 00:43:02,040 +الـ Debit لا يميز المساعدة، لذلك لدينا مختلفة ما + +543 +00:43:02,040 --> 00:43:06,160 +هي المختلفة؟ إنها مختلفة مفيدة وقلنا إن المختلفات + +544 +00:43:06,160 --> 00:43:11,440 +مفيدة مستخدمة كميزة، لذلك يجب أن تكونوا مخصصين، + +545 +00:43:11,440 --> 00:43:15,360 +لذلك لدينا مختلفة مستخدم مستخدم مستخدم مستخدم + +546 +00:43:15,360 --> 00:43:18,780 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +547 +00:43:18,780 --> 00:43:19,160 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +548 +00:43:19,160 --> 00:43:20,060 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +549 +00:43:20,060 --> 00:43:24,780 +مستخدم مستخدم مستخدم مستخدم مستخدم م + +550 +00:43:25,550 --> 00:43:30,930 +هذه ستكون مقالتنا لتسجيل + +551 +00:43:30,930 --> 00:43:38,970 +المشروع لتسجيل شرح هذه المادة الآن دعنا نرى ما هي + +552 +00:43:38,970 --> 00:43:43,690 +مقالة للتسجيل لتسجيل استخدام هذه المادة الواضحة أو + +553 +00:43:43,690 --> 00:43:47,570 +هذه المادة الواضحة بالطبع كما أخذنا في Coast + +554 +00:43:47,570 --> 00:43:52,630 +Accounting 1 إذا كانت هذه مادة واضحة، فالعمل يجب + +555 +00:43:52,630 --> 00:43:53,130 +أن يكون مدفع + +556 +00:43:58,910 --> 00:44:03,650 +و بالطبع استخدمنا بعض مصادرنا التي هي المواد + +557 +00:44:03,650 --> 00:44:09,030 +الواضحة، لذلك المواد الواضحة يجب + +558 +00:44:09,030 --> 00:44:13,830 +أن تكون قدرتا، لذلك قلنا باعتبارنا + +559 +00:44:17,090 --> 00:44:24,490 +مثالًا باعتبارنا هنا، باعتبار مقالتنا الخاصة، + +560 +00:44:24,490 --> 00:44:32,570 +سنقوم بالاعتبار بشكل واقعي بما يجب ان يكون اعتباره + +561 +00:44:32,570 --> 00:44:34,990 +اعتباره بمقالة اعتباره بمقالة اعتباره + +562 +00:44:39,020 --> 00:44:45,380 +الـ 140800 مليار دولار تقريبًا لـ 6400 مليار دولار + +563 +00:44:45,380 --> 00:44:48,920 +تقريبًا لنا، هذا هو الانتجار أو كان هذا الانتجار، + +564 +00:44:48,920 --> 00:44:51,780 +لهذا السبب عملية البرنامج 140000 + +565 +00:44:54,730 --> 00:44:58,310 +800 و بالطبع المادة الوحيدة التي كانت استخدامها + +566 +00:44:58,310 --> 00:45:04,590 +كما نستطيع أن نرى هنا هي 173800 باعتبار 7900 لسنا + +567 +00:45:04,590 --> 00:45:10,770 +نتكلم عن 184800 لماذا؟ لأن هذه كانت المقاومة + +568 +00:45:10,770 --> 00:45:13,870 +للشراء ومقاومة استخدام + +569 +00:45:16,320 --> 00:45:20,000 +بالتالي، يجب أن نعتبر هنا أن إدخال هذا الجورنال هو + +570 +00:45:20,000 --> 00:45:24,440 +بسبب استخدام المواد الواضحة، لذلك المواد الواضحة + +571 +00:45:24,440 --> 00:45:32,160 +باستخدام السعر العام هو 173800 + +572 +00:45:38,590 --> 00:45:41,690 +بالطبع كما يمكننا أن نرى هنا، الـ Debits لا يميزوا + +573 +00:45:41,690 --> 00:45:46,210 +الـ Credits، لذلك لدينا مختلفة بالطبع لدينا مختلفة + +574 +00:45:46,210 --> 00:45:48,610 +غير مفيدة، لذلك يجب أن يكونها مختلفة لأننا + +575 +00:45:48,610 --> 00:45:55,110 +سنعتبرها أو سنتعامل بها كمعقدة، لذلك مختلفة Direct + +576 +00:45:55,110 --> 00:45:59,770 +Materials Efficiency بمعدل + +577 +00:45:59,770 --> 00:46:07,030 +33000$ هل لديك أسئلة؟ + +578 +00:46:12,380 --> 00:46:26,560 +Any questions? Number two So + +579 +00:46:26,560 --> 00:46:33,740 +what + +580 +00:46:33,740 --> 00:46:34,280 +do you think? + +581 +00:46:43,340 --> 00:46:51,600 +هل يمكنك أن تكرر السؤال؟ ما هي + +582 +00:46:51,600 --> 00:46:56,400 +الأسباب + +583 +00:46:56,400 --> 00:47:00,920 +التي يجعل هذا الـ$25200 مفيد بالسعر؟ وما هي السبب + +584 +00:47:00,920 --> 00:47:08,040 +في عمومة الـ$33000 مفيد بالسعر؟ ماذا تعتقد أنه + +585 +00:47:08,040 --> 00:47:12,450 +السبب؟بالطبع كما نعرف جميعًا، هذا يسمى بـPrice + +586 +00:47:12,450 --> 00:47:16,250 +Variance، لذلك الـFavorable Variance هو بسبب أننا + +587 +00:47:16,250 --> 00:47:25,290 +استطعنا تحقيق قيمة أقل من قيمة التخزين بقدر 3$ كما + +588 +00:47:25,290 --> 00:47:29,070 +نرى، لذلك هذا الـPrice Variance هو بسبب الفرق بين + +589 +00:47:29,070 --> 00:47:36,320 +3$ وقيمة التخزين وقيمة التخزين الحقيقيةصحيح؟ + +590 +00:47:36,320 --> 00:47:42,840 +بالطبع كما قلت في السؤال أو قلت أن مدير الشراء + +591 +00:47:42,840 --> 00:47:47,940 +الجديد تغيير مصادره، تغيير من مصادره الشركة التي + +592 +00:47:47,940 --> 00:47:58,320 +كانت تعمل بالعمل معه إلى مصادره آخر وهو مصادره على + +593 +00:47:58,320 --> 00:48:02,380 +الإنترنت، لذلك الفرق هنا كان بسبب هذا التغيير بين + +594 +00:48:02,380 --> 00:48:11,300 +المصادرالأن، كما نرى هنا، كانت الـ 33000 إفعالات + +595 +00:48:11,300 --> 00:48:17,520 +غير مفيدة بسبب ماذا؟ بسبب الفرق بين المجموعة التي + +596 +00:48:17,520 --> 00:48:21,180 +كانت يجب أن تكون استخداما و المجموعة التي كانت + +597 +00:48:21,180 --> 00:48:27,960 +استخدامابالتالي، يجب أن نستخدم فقط 6400 كيلو جرام + +598 +00:48:27,960 --> 00:48:33,060 +من التيتانيوم، ولكن في الواقع نستخدم 7900 كيلو + +599 +00:48:33,060 --> 00:48:37,340 +جرام من التيتانيوم، هذا سيكون السبب أو السبب + +600 +00:48:37,340 --> 00:48:40,920 +للتانية التاريخية، وهي التاريخ التسريحي، كما + +601 +00:48:40,920 --> 00:48:43,360 +يمكننا أن نرى هنا، إنها غير مفاجئة، لماذا؟ لأننا + +602 +00:48:43,360 --> 00:48:45,860 +استخدمنا أكتر من المتوقع + +603 +00:48:48,030 --> 00:48:53,390 +الجزء الأخر من السؤال، هل نعتقد أن هذه التغييرات + +604 +00:48:53,390 --> 00:48:59,310 +ستؤثر على أي تغيير أخر؟ ممتاز، يمكن .. على سبيل + +605 +00:48:59,310 --> 00:49:03,790 +المثال، استخدام المزيد من المواد يمكن أن يزيد عدد + +606 +00:49:03,790 --> 00:49:07,950 +الساعات التي تم استخدامها داخل البرنامج، مثلما + +607 +00:49:07,950 --> 00:49:13,540 +أخذنا في مجلة ويب كومبني، لذلك، بالطبعبالنسبة + +608 +00:49:13,540 --> 00:49:18,160 +للمعاملة الوطنية، يجب أن نعتبر الاتصالات بين + +609 +00:49:18,160 --> 00:49:22,900 +المعاملات الوطنية في المعاملة الوطنية بالمعاملة + +610 +00:49:22,900 --> 00:49:23,060 +الوطنية بالمعاملة الوطنية بالمعاملة الوطنية + +611 +00:49:23,060 --> 00:49:24,320 +بالمعاملة الوطنية بالمعاملة الوطنية بالمعاملة + +612 +00:49:24,320 --> 00:49:29,320 +الوطنية بالمعاملة الوطنية بالمعاملة الوطنية + +613 +00:49:29,320 --> 00:49:40,420 +بالمعاملة الوطنية بالمعاملة الوطنيةهذه فقط واحدة + +614 +00:49:40,420 --> 00:49:44,100 +من التأثيرات التي يمكن أن تكون في المكان بسبب هذه + +615 +00:49:44,100 --> 00:49:52,820 +التغييرات المفضلة للإيقاع، هل لديك أسئلة؟ رقم + +616 +00:49:52,820 --> 00:50:01,190 +ثلاثة ماذا يجب أن تحصل على الواحد أو الواحد؟So + +617 +00:50:01,190 --> 00:50:04,990 +what do you think? Was it a good idea to switch + +618 +00:50:04,990 --> 00:50:09,210 +suppliers? As we can see here switching suppliers + +619 +00:50:09,210 --> 00:50:13,190 +gave us a favorable twenty five thousand two + +620 +00:50:13,190 --> 00:50:16,770 +hundred price variance, correct? Therefore is + +621 +00:50:16,770 --> 00:50:19,710 +switching the supplier a good thing or a bad + +622 +00:50:19,710 --> 00:50:25,260 +thing?وانت لم ت .. يعني نحن فقط نقول إنه يجب أن + +623 +00:50:25,260 --> 00:50:30,580 +نعتبر كل التغييرات، لذلك من نظرك، انت فقط تعتبر + +624 +00:50:30,580 --> 00:50:33,900 +التغييرات المفيدة ولم تعتبر التغييرات المفيدة + +625 +00:50:35,760 --> 00:50:39,360 +بالتالي، يجب أن نعرف إذا كانت تجارب تسريع هذه + +626 +00:50:39,360 --> 00:50:46,460 +التجارب باستخدام كمية أعلى في عملية عملية عملية + +627 +00:50:46,460 --> 00:50:47,040 +عملية عملية عملية عملية عملية عملية عملية عملية + +628 +00:50:47,040 --> 00:50:48,120 +عملية عملية عملية عملية عملية عملية عملية عملية + +629 +00:50:48,120 --> 00:50:50,540 +عملية عملية عملية عملية عملية عملية عملية عملية + +630 +00:50:50,540 --> 00:50:50,540 +عملية عملية عملية عملية عملية عملية عملية عملية + +631 +00:50:50,540 --> 00:50:50,540 +عملية عملية عملية عملية عملية عملية عملية عملية + +632 +00:50:50,540 --> 00:50:50,600 +عملية عملية عملية عملية عملية عملية عملية عملية + +633 +00:50:50,600 --> 00:50:52,420 +عملية عملية عملية عملية عملية عملية عملية عملية + +634 +00:50:52,420 --> 00:51:03,440 +عملية + +635 +00:51:03,440 --> 00:51:10,620 +عبالتالي، قيمة أقل ستشرح استخدامها أكتر أو أكتر من + +636 +00:51:10,620 --> 00:51:17,000 +مادة الواحدة إذا كان هذا هو الحال، إذا كان هذا هو + +637 +00:51:17,000 --> 00:51:22,640 +الحال، فلسنا نعرف، لذلك يجب أن نتعامل بسبب هذه + +638 +00:51:22,640 --> 00:51:27,080 +التغييرات المفيدة ونرى ما هي السبب الحقيقي لهذه + +639 +00:51:27,080 --> 00:51:31,120 +التغييرات المفيدة هل هي بسبب قيمة أقل؟ إذا كانت + +640 +00:51:31,120 --> 00:51:38,210 +هي، فهيأفضل أن نغيّر أو نغيّر المستخدمين كما + +641 +00:51:38,210 --> 00:51:44,630 +نستطيع أن نرى هنا لقد حصلنا على 25200 مقارنة مفيدة + +642 +00:51:44,630 --> 00:51:50,590 +بقيمة مفيدة بقيمة مفيدة بقيمة مفيدة مفيدة مفيدة + +643 +00:51:50,590 --> 00:51:55,250 +مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة + +644 +00:51:55,250 --> 00:51:57,070 +مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة + +645 +00:51:57,070 --> 00:51:57,290 +مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة + +646 +00:51:57,290 --> 00:51:57,770 +مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة + +647 +00:51:57,770 --> 00:52:01,010 +مفيدة مفيدة مفيدة + +648 +00:52:01,010 --> 00:52:01,870 +مفيد + +649 +00:52:04,030 --> 00:52:08,690 +suppliers from an own supplier that we used to + +650 +00:52:08,690 --> 00:52:15,590 +make business with to an online supplier was not a + +651 +00:52:15,590 --> 00:52:21,970 +good ideaبالطبع، هذه الاناليزة تعتمد إلى الانتجار + +652 +00:52:21,970 --> 00:52:29,230 +أن هذه الانتجارة المفيدة كانت بسبب أقل قوة + +653 +00:52:29,230 --> 00:52:33,530 +التيتانيوم اللذي تم شرحه بالطبع إذا لم يكن هذا + +654 +00:52:33,530 --> 00:52:38,470 +الموضوع الحقيقي، ربما تغيير الأسعار أو تغيير + +655 +00:52:38,470 --> 00:52:46,970 +المستخدمين كانت فكرة جيدة هل لديك أسئلة؟و يجب أن + +656 +00:52:46,970 --> 00:52:55,050 +نعتبر أشياء أخرى أن هذه التقيمة المفيدة كانت بسبب + +657 +00:52:55,050 --> 00:53:05,730 +كامة تم شرحها وكانت هذه التقيمة المفيدة كانت مخصصة + +658 +00:53:05,730 --> 00:53:09,750 +بكامة كانت استخدامها + +659 +00:53:12,170 --> 00:53:16,990 +إذا كنا نعتبر هنا نفس المقالات، فإن مقارنة + +660 +00:53:16,990 --> 00:53:22,050 +الاستفادة والاستفادة تكون أكتر من 33000، لذلك + +661 +00:53:22,050 --> 00:53:26,650 +الفرق أيضًا بين المقارنة الاستفادة والاستفادة تكون + +662 +00:53:26,650 --> 00:53:31,930 +أكتر من ما قلناه أو ما نتوقعه لأن مقارنة الاستفادة + +663 +00:53:31,930 --> 00:53:38,210 +والاستفادة 33000 كانت بسببالقيمة الحقيقية التي + +664 +00:53:38,210 --> 00:53:44,930 +استخدمتها بينما هذا الـ 25200 كان بسبب القيمة التي + +665 +00:53:44,930 --> 00:53:50,210 +تم شرحها وكما قلنا باعتبارنا باعتبارنا باعتبارنا + +666 +00:53:50,210 --> 00:53:50,910 +باعتبارنا باعتبارنا باعتبارنا باعتبارنا باعتبارنا + +667 +00:53:50,910 --> 00:53:51,470 +باعتبارنا باعتبارنا باعتبارنا باعتبارنا باعتبارنا + +668 +00:53:51,470 --> 00:53:53,530 +باعتبارنا باعتبارنا باعتبارنا باعتبارنا باعتبارنا + +669 +00:53:53,530 --> 00:53:53,670 +باعتبارنا باعتبارنا باعتبارنا باعتبارنا باعتبارنا + +670 +00:53:53,670 --> 00:53:55,390 +باعتبارنا باعتبارنا باعتبارنا باعتبارنا باعتبارنا + +671 +00:53:55,390 --> 00:54:00,690 +باعتبارنا باعتبارنا + +672 +00:54:00,690 --> 00:54:04,030 +باعتب + +673 +00:54:04,670 --> 00:54:09,970 +و يجب أن نعتبر هذا إذا كانت تجارب هذه التجارب أقل + +674 +00:54:09,970 --> 00:54:11,790 +من قيمة تيتانيوم + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/bdmul_FcGAE_raw.json b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/bdmul_FcGAE_raw.json new file mode 100644 index 0000000000000000000000000000000000000000..75c4daed9471ef53207081ba2e2fb82d301d755a --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/bdmul_FcGAE_raw.json @@ -0,0 +1 @@ +{"segments": [{"id": 1, "seek": 5066, "start": 22.56, "end": 50.66, "text": "في دراسة قبلها، بدأنا تحديثنا عن إدارة الـ Coastal Activity Base نرى كيف، باعتبار شركة Plastem 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All are product sustaining courses. 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"word": " كمية", "probability": 0.4753011067708333}, {"start": 2141.14, "end": 2142.36, "word": " المجموعات", "probability": 0.776318359375}, {"start": 2142.36, "end": 2142.86, "word": " مجموعة", "probability": 0.4316162109375}, {"start": 2142.86, "end": 2144.04, "word": " عملية", "probability": 0.438812255859375}], "temperature": 1.0}, {"id": 93, "seek": 217434, "start": 2147.76, "end": 2174.34, "text": "العمل الأخير أو العمل الأخير هنا هو المديرة، من المصطلح نستطيع أن نقول أن المديرة ليست مرتبطة بـ CS3 وليس مرتبطة بـ CL5، ولكنها مرتبطة بجميع المؤسسة في تحميل الانتاجات من جميع المؤسسة، لذلك هذا مصطلح تحميل مجموعة أو مجموعة", "tokens": [6027, 25957, 1211, 16247, 9778, 13546, 34051, 18863, 42213, 16247, 9778, 13546, 34105, 31439, 9673, 3215, 13546, 3660, 12399, 9154, 9673, 9381, 9566, 1211, 5016, 8717, 14851, 9566, 40228, 14739, 8717, 39648, 14739, 9673, 3215, 13546, 3660, 32239, 14851, 3714, 43500, 3555, 9566, 3660, 4724, 39184, 9460, 18, 4032, 20292, 3794, 3714, 43500, 3555, 9566, 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2189.95, "text": "Any questions? Of course the next step would be the allocation and the determination of the costs or the different costs", "tokens": [29647, 1651, 30, 2720, 1164, 264, 958, 1823, 576, 312, 264, 27599, 293, 264, 18432, 295, 264, 5497, 420, 264, 819, 5497], "avg_logprob": -0.12406589155611784, "compression_ratio": 1.3333333333333333, "no_speech_prob": 3.5762786865234375e-07, "words": [{"start": 2175.69, "end": 2176.01, "word": "Any", "probability": 0.64404296875}, {"start": 2176.01, "end": 2176.53, "word": " questions?", "probability": 0.95458984375}, {"start": 2177.25, "end": 2177.47, "word": " Of", "probability": 0.9375}, {"start": 2177.47, "end": 2177.67, "word": " course", "probability": 0.970703125}, {"start": 2177.67, "end": 2177.85, "word": " the", "probability": 0.7177734375}, {"start": 2177.85, "end": 2178.19, "word": " next", "probability": 0.9580078125}, {"start": 2178.19, "end": 2179.07, "word": " step", "probability": 0.93017578125}, {"start": 2179.07, "end": 2179.89, "word": " would", 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indirect", "probability": 0.93408203125}, {"start": 2285.51, "end": 2286.33, "word": " cost", "probability": 0.93017578125}, {"start": 2286.33, "end": 2287.33, "word": " لكي", "probability": 0.6829427083333334}, {"start": 2287.33, "end": 2288.41, "word": " نتجارب", "probability": 0.6248046875}, {"start": 2288.41, "end": 2289.95, "word": " تجارب", "probability": 0.909912109375}, {"start": 2289.95, "end": 2291.03, "word": " الشركة", "probability": 0.8347981770833334}, {"start": 2291.03, "end": 2291.45, "word": " أو", "probability": 0.390380859375}, {"start": 2291.45, "end": 2291.71, "word": " شركة", "probability": 0.9069010416666666}, {"start": 2291.71, "end": 2292.57, "word": " مختلفة", "probability": 0.908447265625}, {"start": 2292.57, "end": 2292.69, "word": " أو", "probability": 0.734375}, {"start": 2292.69, "end": 2293.19, "word": " شركة", "probability": 0.6837972005208334}, {"start": 2293.19, "end": 2293.23, "word": " مختلفة.", "probability": 0.665435791015625}, {"start": 2293.23, "end": 2293.91, "word": " كما", "probability": 0.93505859375}, {"start": 2293.91, "end": 2294.21, "word": " نستطيع", "probability": 0.7554931640625}, {"start": 2294.21, "end": 2294.25, "word": " أن", "probability": 0.67431640625}, {"start": 2294.25, "end": 2294.43, "word": " نرى", "probability": 0.8429361979166666}, {"start": 2294.43, "end": 2294.83, "word": " هنا", "probability": 0.947265625}], "temperature": 1.0}, {"id": 99, "seek": 232153, "start": 2295.99, "end": 2321.53, "text": "القوة بالنسبة للـ activity-based coasting للـ S3 هي 49.98، بينما بالنسبة للـ Complex Lenses هي 132.07 بالطبع، نحن كنا نسلكم الـ CL5 بالنسبة لـ 137 دولار", "tokens": [6027, 4587, 2407, 3660, 20666, 1863, 35457, 3660, 24976, 39184, 5191, 12, 6032, 8684, 278, 24976, 39184, 318, 18, 39896, 16513, 13, 22516, 12399, 49374, 15042, 20666, 1863, 35457, 3660, 24976, 39184, 41184, 441, 9085, 39896, 3705, 17, 13, 16231, 20666, 9566, 3555, 3615, 12399, 8717, 5016, 1863, 9122, 8315, 8717, 3794, 23275, 2304, 2423, 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"end": 2315.23, "word": " كنا", "probability": 0.534576416015625}, {"start": 2315.23, "end": 2316.51, "word": " نسلكم", "probability": 0.5260009765625}, {"start": 2316.51, "end": 2316.73, "word": " الـ", "probability": 0.742431640625}, {"start": 2316.73, "end": 2317.77, "word": " CL5", "probability": 0.823486328125}, {"start": 2317.77, "end": 2318.59, "word": " بالنسبة", "probability": 0.78314208984375}, {"start": 2318.59, "end": 2318.89, "word": " لـ", "probability": 0.794189453125}, {"start": 2318.89, "end": 2320.75, "word": " 137", "probability": 0.869384765625}, {"start": 2320.75, "end": 2321.53, "word": " دولار", "probability": 0.797119140625}], "temperature": 1.0}, {"id": 100, "seek": 234910, "start": 2323.96, "end": 2349.1, "text": "محق، هذه كانت السعر قبل إعادة نظام الـ coasting وكذلك قمنا بتسليق سامبل لانسيز بقيمة 63$ بالطبع كان هناك مقاتل أو كان هناك مقاتل كان يطلب 53$ كما يمكننا أن نرى هنا", "tokens": [2304, 5016, 4587, 12399, 29538, 25961, 2655, 21136, 3615, 2288, 12174, 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{"start": 2327.44, "end": 2328.7, "word": " إعادة", "probability": 0.60748291015625}, {"start": 2328.7, "end": 2328.94, "word": " نظام", "probability": 0.48236083984375}, {"start": 2328.94, "end": 2328.94, "word": " الـ", "probability": 0.4476318359375}, {"start": 2328.94, "end": 2329.5, "word": " coasting", "probability": 0.6402587890625}, {"start": 2329.5, "end": 2331.46, "word": " وكذلك", "probability": 0.6557464599609375}, {"start": 2331.46, "end": 2331.46, "word": " قمنا", "probability": 0.4484456380208333}, {"start": 2331.46, "end": 2332.94, "word": " بتسليق", "probability": 0.394134521484375}, {"start": 2332.94, "end": 2333.5, "word": " سامبل", "probability": 0.3996378580729167}, {"start": 2333.5, "end": 2334.24, "word": " لانسيز", "probability": 0.60262451171875}, {"start": 2334.24, "end": 2335.1, "word": " بقيمة", "probability": 0.552215576171875}, {"start": 2335.1, "end": 2335.94, "word": " 63", "probability": 0.4892578125}, {"start": 2335.94, "end": 2336.38, "word": "$", 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After seeing or after experiencing .. experiencing the refinement of the coursing system using the activity based coursing First of all each method is correct, is mathematically correct", "tokens": [6455, 437, 360, 321, 16886, 30, 2381, 2577, 420, 934, 11139, 4386, 11139, 264, 1895, 30229, 295, 264, 25452, 278, 1185, 1228, 264, 5191, 2361, 25452, 278, 2386, 295, 439, 1184, 3170, 307, 3006, 11, 307, 44003, 3006], "avg_logprob": -0.2363782035998809, "compression_ratio": 1.5144927536231885, "no_speech_prob": 0.0, "words": [{"start": 2676.29, "end": 2676.67, "word": "So", "probability": 0.52392578125}, {"start": 2676.67, "end": 2676.97, "word": " what", "probability": 0.76318359375}, {"start": 2676.97, "end": 2677.13, "word": " do", "probability": 0.91748046875}, {"start": 2677.13, "end": 2677.25, "word": " we", "probability": 0.9658203125}, {"start": 2677.25, "end": 2677.83, "word": " conclude?", "probability": 0.88330078125}, {"start": 2678.47, "end": 2679.31, "word": " After", 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This is the end of chapter number five or the activity based hosting chapter. Thank you for listening and I'll see you in the next lecture inshallah", "tokens": [5723, 576, 312, 439, 337, 965, 13, 639, 307, 264, 917, 295, 7187, 1230, 1732, 420, 264, 5191, 2361, 16058, 7187, 13, 1044, 291, 337, 4764, 293, 286, 603, 536, 291, 294, 264, 958, 7991, 1028, 71, 13492], "avg_logprob": -0.20102163003041193, "compression_ratio": 1.3511450381679388, "no_speech_prob": 5.906820297241211e-05, "words": [{"start": 3263.32, "end": 3263.7, "word": "This", "probability": 0.62255859375}, {"start": 3263.7, "end": 3263.98, "word": " would", "probability": 0.9462890625}, {"start": 3263.98, "end": 3264.32, "word": " be", "probability": 0.97265625}, {"start": 3264.32, "end": 3264.74, "word": " all", "probability": 0.95263671875}, {"start": 3264.74, "end": 3264.98, "word": " for", "probability": 0.97802734375}, {"start": 3264.98, "end": 3265.42, "word": " today.", "probability": 0.841796875}, {"start": 3265.62, "end": 3265.72, "word": " This", "probability": 0.8984375}, {"start": 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+00:00:50,750 --> 00:00:54,310 +المستخدمة. + +7 +00:00:54,310 --> 00:00:57,090 +والخيارات المستخدمة. + +8 +00:00:57,090 --> 00:00:58,750 +والخيارات المستخدمة. + +9 +00:00:58,750 --> 00:00:59,030 +والخيارات المستخدمة. + +10 +00:00:59,030 --> 00:00:59,310 +والخيارات المستخدمة. + +11 +00:00:59,310 --> 00:00:59,810 +والخيارات المستخدمة. + +12 +00:00:59,810 --> 00:01:04,450 +والخيارات المستخدمة. + +13 +00:01:04,450 --> 00:01:08,070 +المستخدمة + +14 +00:01:08,070 --> 00:01:13,330 +والخيار + +15 +00:01:14,230 --> 00:01:21,850 +لذلك إذا كانت التغييرات مادية، يجب أن نعتبر الآن إذا + +16 +00:01:21,850 --> 00:01:27,690 +كانت التغييرات داخل نطاق سيطرة المدير أو خارج نطاق سيطرة + +17 +00:01:27,690 --> 00:01:31,110 +المدير، لذلك إذا + +18 +00:01:34,080 --> 00:01:44,360 +إذا كانت الميزة مادية وكانت داخل نطاق سيطرة المؤسسة + +19 +00:01:44,360 --> 00:01:50,100 +أو داخل نطاق سيطرة الوظيفة نفسها، لذلك، هذه الميزة + +20 +00:01:50,100 --> 00:01:55,600 +كانت بسبب بعض المفاوضات في الوظيفة، بعض المفاوضات + +21 +00:01:55,600 --> 00:01:58,700 +في خطتنا، بعض المفاوضات في خطتنا + +22 +00:02:01,250 --> 00:02:06,450 +لذلك، لا يجب أن نحمل هذه المفاوضات من مجموعة إلى + +23 +00:02:06,450 --> 00:02:09,850 +مجموعة أخرى، لذلك، يجب أن نكتبها بعد وصول المواد + +24 +00:02:09,850 --> 00:02:15,800 +الخاصة بنا، لذلك، إذا كانت مادية ومن خلال نطاق سيطرة + +25 +00:02:15,800 --> 00:02:19,980 +المؤسسة أو من خلال نطاق سيطرة المؤسسة أو من خلال + +26 +00:02:19,980 --> 00:02:23,180 +نطاق سيطرة المؤسسة. + +27 +00:02:23,180 --> 00:02:23,560 + +28 +00:02:23,560 --> 00:02:26,740 + +29 +00:02:26,740 --> 00:02:34,480 + +30 +00:02:34,480 --> 00:02:38,380 +من خلال نطاق سيطرة المؤسسة + +31 +00:02:42,770 --> 00:02:47,290 +على مواقع مختلفة وهي موقع الوظيفة وموقع الهجوم + +32 +00:02:47,290 --> 00:02:51,330 +وموقع الهجوم. + +33 +00:02:51,330 --> 00:02:51,490 + +34 +00:02:51,490 --> 00:02:53,230 + +35 +00:02:53,230 --> 00:02:53,910 + +36 +00:02:53,910 --> 00:02:55,310 + +37 +00:02:55,310 --> 00:02:57,170 + +38 +00:02:57,170 --> 00:03:07,900 +وموقع الهجوم. وهو نفس + +39 +00:03:07,900 --> 00:03:12,300 +الشيء مثل الانتقال. + +40 +00:03:12,300 --> 00:03:14,460 + +41 +00:03:14,460 --> 00:03:14,980 + +42 +00:03:14,980 --> 00:03:15,040 + +43 +00:03:15,040 --> 00:03:16,640 + +44 +00:03:16,640 --> 00:03:17,880 + +45 +00:03:17,880 --> 00:03:18,360 + +46 +00:03:18,360 --> 00:03:24,040 + +47 +00:03:24,040 --> 00:03:24,640 +الانتقال + +48 +00:03:32,580 --> 00:03:38,660 +ولم ينتج نفس النتيجة التي قررناها، وكما نستطيع أن + +49 +00:03:38,660 --> 00:03:41,660 +نرى من خلال وثيقتنا. + +50 +00:03:41,660 --> 00:03:43,620 + +51 +00:03:43,620 --> 00:03:44,220 + +52 +00:03:44,220 --> 00:03:46,300 + +53 +00:03:46,300 --> 00:03:49,440 + +54 +00:03:49,440 --> 00:03:54,000 + +55 +00:03:54,000 --> 00:03:59,020 + +56 +00:03:59,020 --> 00:04:05,190 +نحن قلنا أن هذه الزيادة تعني أننا لم + +57 +00:04:05,190 --> 00:04:10,950 +نكن قادرين على استخدام جميع القدرات التي ندفع ثمنها. + +58 +00:04:10,950 --> 00:04:17,650 +أنا أدفع 276 ألف دولار لكي أكون قادرًا على استخدام + +59 +00:04:17,650 --> 00:04:24,270 +12 ألف جهاز، ولكني فقط استخدمت جزءًا صغيرًا من هذه + +60 +00:04:24,270 --> 00:04:28,790 +القدرة لإنتاج 10,000 دولار. لذلك، إدارة رشيدة + +61 +00:04:28,790 --> 00:04:33,070 +ستقول، أو بعض المعاملين والمديرين يقولون + +62 +00:04:33,070 --> 00:04:39,050 +أننا نحتاج أن نُخصم هذه التغييرات فورًا من سعر + +63 +00:04:39,050 --> 00:04:42,550 +البيع، ولا نحتاج أن نحمل هذه الخسارة على + +64 +00:04:42,550 --> 00:04:47,030 +المعاملين المختلفين. لماذا؟ لأن، كما قلنا، أن الـ 10 + +65 +00:04:47,030 --> 00:04:51,650 +,000 عمليات التي تم إنتاجها في الواقع should not be + +66 +00:04:51,650 --> 00:04:56,250 +blamed by the cause of the unused capacity + +67 +00:04:56,250 --> 00:05:03,050 +therefore it should be written off, not prorated, but + +68 +00:05:03,050 --> 00:05:05,950 +هناك طريقة أخرى للتفكير، هناك منظور + +69 +00:05:05,950 --> 00:05:15,130 +آخر، ماذا لو تم استخدام القدرة بالكامل؟ + +70 +00:05:16,670 --> 00:05:22,870 +ولكن باعتبار تصميم مختلف، + +71 +00:05:22,870 --> 00:05:28,810 +دعنا نقول تصميم مجتمع مختلف. نحن استخدمنا جميع + +72 +00:05:28,810 --> 00:05:38,770 +القدرات لإنتاج فقط 10 آلاف جهاز، في هذه الحالة، مجموع + +73 +00:05:38,770 --> 00:05:48,900 +276 ألف دولار وهي قيمة القدرات should be blamed on + +74 +00:05:48,900 --> 00:05:53,120 +the ten thousand units as a whole. وبالتالي، في هذه + +75 +00:05:53,120 --> 00:05:57,900 +الحالة، يجب + +76 +00:05:57,900 --> 00:05:59,580 + +77 +00:05:59,580 --> 00:05:59,660 + +78 +00:05:59,660 --> 00:06:00,020 + +79 +00:06:00,020 --> 00:06:03,560 + +80 +00:06:03,560 --> 00:06:09,600 + +81 +00:06:09,600 --> 00:06:09,760 + +82 +00:06:09,760 --> 00:06:13,960 + +83 +00:06:15,800 --> 00:06:19,880 +لذلك في هذه الحالة، بدلاً من تخصيصها إلى مجموعات + +84 +00:06:19,880 --> 00:06:22,460 +المنتجات التي تم شرحها، يجب أن نقوم بتحويلها إلى + +85 +00:06:22,460 --> 00:06:27,360 +مجموعات مختلفة. مجموعة أخرى يمكن أن تُعتبر + +86 +00:06:27,360 --> 00:06:32,000 +أيضًا، ماذا لو كان لدينا تغيير في عدد الموارد المفيدة؟ + +87 +00:06:32,000 --> 00:06:36,260 +متى يمكن أن نحصل على تغيير في عدد الموارد المفيدة؟ + +88 +00:06:36,260 --> 00:06:40,580 +متى تعتقد أن تغيير عدد الموارد المفيدة يمكن أن + +89 +00:06:40,580 --> 00:06:41,860 +يكون مفيدًا؟ + +90 +00:06:44,390 --> 00:06:47,130 +ممتاز، عندما نصنع أكثر فأكثر. + +91 +00:06:47,130 --> 00:06:47,530 + +92 +00:06:47,530 --> 00:06:48,030 + +93 +00:06:48,030 --> 00:06:56,130 + +94 +00:06:56,130 --> 00:06:58,950 + +95 +00:06:58,950 --> 00:07:02,470 + +96 +00:07:14,240 --> 00:07:21,240 +لذلك أيضًا، الـ 276 ألف دولار تم إعادتها لإدارة + +97 +00:07:21,240 --> 00:07:24,820 +صناعة هذه الأجهزة، على سبيل المثال، دعنا نقول أننا + +98 +00:07:24,820 --> 00:07:29,900 +صنعنا 13 ألف جهاز، لذلك الـ 276 ألف دولار يجب أن + +99 +00:07:29,900 --> 00:07:38,910 +يُخصم على 13 ألف جهاز تم إنتاجها، صحيح؟ لذلك هذه + +100 +00:07:38,910 --> 00:07:44,750 +الخسارة طبعًا مُدفوعة لتصنيع 13,000 جهاز، لذلك + +101 +00:07:44,750 --> 00:07:50,650 +يجب أن تكون مُخصمة على هذه الـ 13,000 جهاز، لذلك + +102 +00:07:50,650 --> 00:07:55,880 +كما نرى هنا، واحد من المصطلحات أو أحد المصطلحات + +103 +00:07:55,880 --> 00:08:00,780 +يقول: اكتبها بعد مجال السوق، وهم لديهم نقطة في ذلك + +104 +00:08:00,780 --> 00:08:06,080 +ومصطلح آخر يقول: لا يجب أن نُخصصها، وليس اكتبها بعد + +105 +00:08:06,080 --> 00:08:11,100 +مجال السوق، وهم أيضًا على صواب. من ناحية أخرى أيضًا، + +106 +00:08:12,140 --> 00:08:16,880 +إذا كنا نستخدم دائمًا طريقة كتابة بعد السوق الصحيحة، + +107 +00:08:16,880 --> 00:08:24,040 +هذا يعني أننا نعطي المدير طريقة أو وسيلة لتحريك + +108 +00:08:24,040 --> 00:08:30,580 +الأرباح، لأن كتابة بعد ستزيل قيمة الأسعار. + +109 +00:08:30,580 --> 00:08:32,340 + +110 +00:08:32,340 --> 00:08:34,780 + +111 +00:08:34,780 --> 00:08:35,660 + +112 +00:08:35,660 --> 00:08:35,760 + +113 +00:08:35,760 --> 00:08:35,980 + +114 +00:08:35,980 --> 00:08:36,300 + +115 +00:08:36,300 --> 00:08:43,480 + +116 +00:08:43,480 --> 00:08:51,250 +وهو ليس شيء جيد، لذلك كما نرى هنا لدينا أكثر من + +117 +00:08:51,250 --> 00:08:55,290 +واحد رأي، لدينا أكثر من منظور واحد، وفي النهاية + +118 +00:08:55,290 --> 00:08:59,310 +ليس لدينا إجابة صحيحة، وليس لدينا إجابة خاطئة، + +119 +00:08:59,310 --> 00:09:05,370 +يجب أن نتعامل مع الموضوع حسب الموقف، يجب + +120 +00:09:05,370 --> 00:09:09,330 +أن نقرر إذا كنا سنخصمها من مجموعة أسعار البيع + +121 +00:09:09,330 --> 00:09:16,360 +المساعدة، أو نتعامل مع مجموعات مختلفة. أي أسئلة؟ + +122 +00:09:16,360 --> 00:09:22,480 +بالطبع، هل تتذكر ماذا كان المدخل الذي تم استخدامه + +123 +00:09:22,480 --> 00:09:27,140 +للتعامل مع نقص التخصيص؟ + +124 +00:09:27,140 --> 00:09:28,440 + +125 +00:09:29,820 --> 00:09:32,720 +بالطبع، كما قلنا في محاسبة التكاليف 1، كان نقص + +126 +00:09:32,720 --> 00:09:38,000 +التخصيص مدين. نعم، كانت قيد مدين عادي، وزيادة + +127 +00:09:38,000 --> 00:09:42,740 +التخصيص كانت قيد دائن عادي. لذلك، في نهاية + +128 +00:09:42,740 --> 00:09:47,160 +كل فترة، يجب أن نتخلص من هذه الحسابات. يجب أن نغلق + +129 +00:09:47,160 --> 00:09:51,120 +هذه الحسابات. لذلك، نقص التخصيص سيكون + +130 +00:09:51,120 --> 00:09:55,280 +دائن، وزيادة التخصيص سيكون مدين، لكي نغلق + +131 +00:09:55,280 --> 00:09:59,890 +هذه الحسابات. إذا كنا سنخصمها من تكلفة البضائع المباعة + +132 +00:09:59,890 --> 00:10:02,730 +التي تم تسليمها، فسنكتب أو نقدم تكلفة البضائع المباعة التي + +133 +00:10:02,730 --> 00:10:07,460 +تم تسليمها، باعتبار الاستخدام. مع أن، إذا + +134 +00:10:07,460 --> 00:10:11,740 +كنا نحتاج لتوزيعها على مراكز تكلفة مختلفة، يجب أن نستخدم + +135 +00:10:11,740 --> 00:10:14,260 +عامل التخصيص حسب الوظيفة، يجب أن نستخدم عامل التخصيص حسب الوظيفة المنتجة + +136 +00:10:14,260 --> 00:10:18,620 +وعامل التخصيص حسب الوظيفة المساعدة. بالطبع إما يكون مدين + +137 +00:10:18,620 --> 00:10:24,360 +أو دائن، حسب المعاملة. + +138 +00:10:24,360 --> 00:10:25,340 + +139 +00:10:38,010 --> 00:10:43,730 +الخيارات المفروضة. + +140 +00:10:43,730 --> 00:10:45,990 + +141 +00:10:45,990 --> 00:10:54,810 + +142 +00:10:55,030 --> 00:10:58,750 +وعلى الجانب الآخر، إذا كنا نخصم من تكلفة البضائع المباعة، فسنكتب من خلال + +143 +00:10:58,750 --> 00:11:01,470 +المدين أو الدائن من تكلفة البضائع المباعة، + +144 +00:11:01,470 --> 00:11:04,330 + +145 +00:11:04,330 --> 00:11:05,470 + +146 +00:11:05,470 --> 00:11:09,670 + +147 +00:11:09,670 --> 00:11:12,890 + +148 +00:11:12,890 --> 00:11:15,370 + +149 +00:11:15,370 --> 00:11:15,590 + +150 +00:11:15,590 --> 00:11:15,910 + +151 +00:11:15,910 --> 00:11:16,590 + +152 +00:11:16,590 --> 00:11:21,270 + +153 +00:11:21,270 --> 00:11:25,310 +أو الدائن. النقطة الأولى هنا أو في محاولتنا هي شيء + +154 +00:11:25,310 --> 00:11:26,550 +يُسمى عملية التجارب. + +155 +00:11:26,550 --> 00:11:30,530 + +156 +00:11:30,530 --> 00:11:33,110 + +157 +00:11:33,110 --> 00:11:36,530 + +158 +00:11:36,530 --> 00:11:43,150 + +159 +00:11:43,150 --> 00:11:43,810 + +160 +00:11:43,810 --> 00:11:43,870 + +161 +00:11:43,870 --> 00:11:44,350 + +162 +00:11:44,350 --> 00:11:47,770 + +163 +00:11:47,770 --> 00:11:53,850 +التجارب. مع أن عملية التصنيع المستقلة لا تكون لديها + +164 +00:11:53,850 --> 00:11:58,670 +أو لا تمتلك فعالية مختلفة، ولا تمتلك + +165 +00:11:58,670 --> 00:12:03,430 +فعالية استخدامية مختلفة، بالإضافة إلى أنها تمتلك + +166 +00:12:03,430 --> 00:12:07,800 +فعالية عملية التصنيع المستقلة. لأن، أحتاج إلى أن + +167 +00:12:07,800 --> 00:12:16,400 +أسأل سؤالًا مهمًا، هل تعتقد أن المصممين + +168 +00:12:16,400 --> 00:12:17,600 + +169 +00:12:17,600 --> 00:12:18,920 + +170 +00:12:18,920 --> 00:12:19,420 + +171 +00:12:19,420 --> 00:12:23,280 + +172 +00:12:23,280 --> 00:12:32,480 + +173 +00:12:34,310 --> 00:12:38,590 +القادة الحقيقيون والقادة المُخططون، + +174 +00:12:38,590 --> 00:12:45,110 +لذلك إذا كنا نخطط لصنع 12,000 ونصنع فقط 10,000 أو + +175 +00:12:45,110 --> 00:12:51,090 +13,000، فسيكون هناك تغير في نفقات الإنتاج الإضافية. هل + +176 +00:12:51,090 --> 00:12:54,210 +هذا... أو هل سيكون هناك تغيير في المزيد من + +177 +00:12:54,210 --> 00:12:57,320 +نفقات الإنتاج؟ إذا كنا نتكلم عن نفقات الإنتاج المتغيرة + +178 +00:12:57,320 --> 00:13:04,380 +أُسأل، هل يهم؟ أو هل + +179 +00:13:04,380 --> 00:13:08,400 +يكون هناك فرق بين نفقات الإنتاج المتغيرة + +180 +00:13:08,400 --> 00:13:13,860 +والميزانية المرنة؟ هل هناك فرق + +181 +00:13:13,860 --> 00:13:16,440 +بين الاثنين في نفقات الإنتاج المتغيرة؟ + +182 +00:13:16,440 --> 00:13:22,670 +ماذا تعتقد؟ لماذا لا؟ أنت محق، لن يكون هناك اختلاف + +183 +00:13:22,670 --> 00:13:24,890 + +184 +00:13:24,890 --> 00:13:25,810 + +185 +00:13:25,810 --> 00:13:29,990 + +186 +00:13:29,990 --> 00:13:34,250 + +187 +00:13:34,250 --> 00:13:42,430 + +188 +00:13:42,430 --> 00:13:46,210 + +189 +00:13:46,210 --> 00:13:47,130 + +190 +00:13:47,130 --> 00:13:48,230 + +191 +00:13:48,230 --> 00:13:50,670 + +192 +00:13:50,670 --> 00:13:52,390 + +193 +00:13:52,390 --> 00:13:52,790 + +194 +00:13:52,790 --> 00:13:53,890 + +195 +00:13:53,890 --> 00:13:56,910 + +196 +00:13:56,910 --> 00:14:01,420 + +197 +00:14:01,420 --> 00:14:05,660 +بإعطاء المصممين قدرة مُخصصة على الخسارة أو على + +198 +00:14:05,660 --> 00:14:11,580 +الخسارة التي تم إصدارها، نعتبرها أو نتعامل مع هذه + +199 +00:14:11,580 --> 00:14:15,380 +القدرة كقيمة خسارة مُخصصة. هذا كان المشكلة، بما + +200 +00:14:15,380 --> 00:14:18,580 +أننا في تجارب التصنيع التجريبية لسنا نمتلك هذه + +201 +00:14:18,580 --> 00:14:23,680 +المشكلة. لماذا؟ لأن هذه الخسارة مُتوقعة، نحن نتعامل + +202 +00:14:23,680 --> 00:14:27,540 +مع هذه الخسارة كخسارة مُتوقعة، وهذه الخسارة حقًا مُتوقعة، + +203 +00:14:27,540 --> 00:14:32,060 +لذلك لسنا نمتلك أي مشكلة. لذلك باعتبار مُقدماتنا + +204 +00:14:32,060 --> 00:14:37,360 +المستقبلية التي تم التخطيط لها لتجارب التصنيع التجريبية + +205 +00:14:37,360 --> 00:14:43,880 +سنزيد من الخسارة المتوقعة. + +206 +00:14:43,880 --> 00:14:44,920 + +207 +00: + +223 +00:15:37,620 --> 00:15:38,400 +منها مصالحنا على عدد المجلدات التي تنتج منها + +224 +00:15:38,400 --> 00:15:38,920 +مصالحنا على عدد المجلدات التي تنتج منها + +225 +00:15:38,920 --> 00:15:39,720 +على عدد المجلدات التي تنتج منها + +226 +00:15:39,720 --> 00:15:41,600 +المجلدات التي تنتج منها + +227 +00:15:44,020 --> 00:15:46,880 +عندما قررنا مقارنة + +228 +00:15:46,880 --> 00:15:47,600 +مقارنة + +229 +00:15:47,600 --> 00:15:51,260 +مقارنة + +230 +00:15:51,260 --> 00:15:58,600 +مقارنة + +231 +00:16:00,040 --> 00:16:04,000 +التغيير في عدد المجموعات التي تنتج من المجموعات + +232 +00:16:04,000 --> 00:16:07,940 +الاصطناعية والمجموعات المستقبلية لن يؤثر على + +233 +00:16:07,940 --> 00:16:12,620 +مجموعاتنا المستقبلية ولكن عندما نعتبر تجارب هذه + +234 +00:16:12,620 --> 00:16:17,900 +المجموعات، نتعامل معها كإنها مستوى وليس مستوى. + +235 +00:16:17,900 --> 00:16:23,440 +لذلك، هذه المشكلة ليست مسبوقة في مجموعة التجارب + +236 +00:16:23,440 --> 00:16:23,600 +المستوية. + +237 +00:16:26,800 --> 00:16:29,920 +مصادر مستقبلية + +238 +00:16:29,920 --> 00:16:30,860 +مستقبلية + +239 +00:16:30,860 --> 00:16:46,620 +مستقبلية + +240 +00:16:50,030 --> 00:16:53,710 +بالطبع مصادر مستقبلية + +241 +00:16:53,710 --> 00:16:57,350 +مستقبلية + +242 +00:16:57,350 --> 00:16:57,390 +مستقبلية + +243 +00:16:57,390 --> 00:17:00,990 +مستقبلية + +244 +00:17:00,990 --> 00:17:07,870 +مستقبلية + +245 +00:17:07,870 --> 00:17:16,140 +مستقبلية عن طريق + +246 +00:17:16,140 --> 00:17:21,320 +عمل + +247 +00:17:21,320 --> 00:17:21,580 +عمل + +248 +00:17:21,580 --> 00:17:22,260 +عمل + +249 +00:17:22,260 --> 00:17:26,600 +عمل + +250 +00:17:26,600 --> 00:17:31,760 +عمل باستخدام فعالية، + +251 +00:17:31,760 --> 00:17:32,680 +استخدام + +252 +00:17:32,680 --> 00:17:33,760 +استخدام + +253 +00:17:33,760 --> 00:17:43,780 +استخدام + +254 +00:17:43,920 --> 00:17:49,500 +ونقدم الـ Variances ونقدم الـ Efficiency Variance + +255 +00:17:49,500 --> 00:17:52,080 +التي ليست أبداً Variance لـ Fixed Manufacturing + +256 +00:17:52,080 --> 00:17:55,080 +Overhead ونقدم أيضًا الـ Production Volume + +257 +00:17:55,080 --> 00:17:59,380 +Variance التي ليست أبداً Variance لـ Variable + +258 +00:17:59,380 --> 00:18:04,220 +Manufacturing Overhead هذا هو المعنى لتحديث الـ 4 + +259 +00:18:04,220 --> 00:18:11,870 +Variants كما يمكننا أن نرى هنا الكثير من الاختلافات + +260 +00:18:11,870 --> 00:18:14,890 +التي يمكن أن تكون أو لا يمكن أن تكون في المصمم + +261 +00:18:14,890 --> 00:18:17,030 +المخصص + +262 +00:18:17,030 --> 00:18:17,610 +المخصص + +263 +00:18:17,610 --> 00:18:19,790 +المخصص + +264 +00:18:19,790 --> 00:18:20,950 +المخصص + +265 +00:18:20,950 --> 00:18:21,730 +المخصص + +266 +00:18:21,730 --> 00:18:23,310 +المخصص + +267 +00:18:23,310 --> 00:18:34,450 +المخصص + +268 +00:18:53,610 --> 00:18:59,310 +كتشن وايز مصنع جروب بريميال طعام بروسيسورز، + +269 +00:18:59,310 --> 00:19:03,090 +الاختلاف هو بعض المصنع من البيانات التجارية لكتشن + +270 +00:19:03,090 --> 00:19:08,920 +وايز لعام ديسمبر تلاتة واحد عام 2012 Manufacturing + +271 +00:19:08,920 --> 00:19:12,960 +overhead variables are fixed. Budgeted number of + +272 +00:19:12,960 --> 00:19:17,160 +output units nine hundred ninety nine eight + +273 +00:19:17,160 --> 00:19:22,700 +hundred eighty one The budgeted number of units + +274 +00:19:22,700 --> 00:19:25,940 +eight + +275 +00:19:25,940 --> 00:19:31,420 +hundred eighty + +276 +00:19:31,420 --> 00:19:39,070 +nine yes Land allocation rate is eight hundred and eighty-eight. + +277 +00:19:39,070 --> 00:19:41,030 +hundred and eighty-eight. + +278 +00:19:49,330 --> 00:19:52,570 +Yes. Plant allocation rate two machine hours + +279 +00:19:52,570 --> 00:19:58,030 +daily. Plant allocation + +280 +00:19:58,030 --> 00:20:00,630 +rate two machine hours. + +281 +00:20:04,300 --> 00:20:10,420 +ولذلك من هذه المعلومات + +282 +00:20:10,420 --> 00:20:14,520 +سأخبركم + +283 +00:20:14,520 --> 00:20:19,300 +بأن عدد المساعدات التي سنستخدمها هي عدد المساعدات + +284 +00:20:19,300 --> 00:20:26,160 +التي سنستخدمها الآن كما سنرى، لا يوجد معلومات مباشرة + +285 +00:20:26,160 --> 00:20:32,360 +تقول إن الساعات الموظفة هي قيمة التعامل مع + +286 +00:20:32,360 --> 00:20:36,000 +الساعات، ولكن باعتبار هذه المعلومات، سأخبرك أن + +287 +00:20:36,000 --> 00:20:40,100 +الساعات الموظفة هي قيمة التعامل مع الساعات، نعم؟ + +288 +00:20:40,100 --> 00:20:46,400 +عدد عمل الساعات الموظفة هو 1825 + +289 +00:20:46,690 --> 00:20:53,890 +actual number of machine hours used one thousand + +290 +00:20:53,890 --> 00:20:57,670 +twenty + +291 +00:20:57,670 --> 00:21:07,130 +four static budget + +292 +00:21:07,130 --> 00:21:15,950 +variable manufacturing overhead costs seventy one + +293 +00:21:15,950 --> 00:21:21,230 +thousand forty + +294 +00:21:21,230 --> 00:21:27,670 +dollars compute the following quantities you + +295 +00:21:27,670 --> 00:21:34,490 +should be able to do so in the described order one + +296 +00:21:34,490 --> 00:21:39,180 +positive number of my coaching hours is less تعطينا + +297 +00:21:39,180 --> 00:21:45,940 +فقط هذه المعلومات دعوني + +298 +00:21:45,940 --> 00:21:53,860 +أعطي المعلومات الموجودة في الوصف + +299 +00:21:53,860 --> 00:22:03,440 +الوصف + +300 +00:22:06,920 --> 00:22:20,740 +yes six hundred and eighty eight hundred + +301 +00:22:20,740 --> 00:22:22,960 +hundred + +302 +00:22:31,720 --> 00:22:35,640 +ولا أن أقول لكم دائماً، كما قلنا قبل قليل، دائماً، + +303 +00:22:35,640 --> 00:22:38,360 +باعتبار مصمم + +304 +00:22:38,360 --> 00:22:38,560 +المصمم + +305 +00:22:38,560 --> 00:22:41,300 +المصمم + +306 +00:22:41,300 --> 00:22:41,900 +المصمم + +307 +00:22:41,900 --> 00:22:43,700 +المصمم + +308 +00:22:43,700 --> 00:22:44,060 +المصمم + +309 +00:22:44,060 --> 00:22:50,140 +المصمم + +310 +00:22:50,140 --> 00:22:50,560 +الم + +311 +00:22:58,910 --> 00:23:09,830 +بقيمة عامة صحيح؟ وهي نفس التخطيط لتعامل تسريب + +312 +00:23:09,830 --> 00:23:12,730 +مصادر التسريب + +313 +00:23:12,730 --> 00:23:12,890 +التسريب + +314 +00:23:12,890 --> 00:23:14,670 +التسريب + +315 +00:23:14,670 --> 00:23:16,070 +التسريب + +316 +00:23:16,070 --> 00:23:24,090 +التسريب + +317 +00:23:24,090 --> 00:23:27,230 +التس + +318 +00:23:28,750 --> 00:23:36,550 +ننتي سيكس + +319 +00:23:36,550 --> 00:23:38,650 +ننتي سيكس + +320 +00:23:38,650 --> 00:23:46,130 +ننتي سيكس + +321 +00:23:46,130 --> 00:23:46,170 +ننتي سيكس + +322 +00:23:46,170 --> 00:23:47,510 +ننتي سيكس + +323 +00:23:51,450 --> 00:23:54,870 +According to this information they need us to + +324 +00:23:54,870 --> 00:23:59,730 +calculate some of the numbers or some of the + +325 +00:23:59,730 --> 00:24:03,090 +information that could be used in our variance + +326 +00:24:03,090 --> 00:24:06,390 +analysis Therefore number one what is required + +327 +00:24:06,390 --> 00:24:11,830 +Budgeted + +328 +00:24:11,830 --> 00:24:19,860 +number of machine hours planned So what do you + +329 +00:24:19,860 --> 00:24:22,080 +think or how we are going to calculate the + +330 +00:24:22,080 --> 00:24:31,300 +budgeted number of machine hours planned Excellent + +331 +00:24:31,300 --> 00:24:35,600 +but not by using the actual number excellent + +332 +00:24:35,600 --> 00:24:40,480 +budgeted number yes if if they if they say planned + +333 +00:24:40,480 --> 00:24:45,900 +they mean according to our static budget بالنسبة + +334 +00:24:45,900 --> 00:24:49,920 +لعاملنا وعندما يقولون عدد مجرم عملية + +335 +00:24:49,920 --> 00:24:50,060 +عملية + +336 +00:24:50,060 --> 00:24:51,160 +عملية + +337 +00:24:51,160 --> 00:24:56,520 +عملية + +338 +00:24:56,520 --> 00:25:01,120 +عملية + +339 +00:25:01,120 --> 00:25:01,360 +عملية + +340 +00:25:01,360 --> 00:25:11,420 +عملية + +341 +00:25:18,290 --> 00:25:25,390 +مضيف بالطبع هذه المعلومات المخصصة لعدد + +342 +00:25:25,390 --> 00:25:30,950 +التطبيقات هي 2 ساعة عملية الروحانية على جزء فكل + +343 +00:25:30,950 --> 00:25:35,810 +جزء سيستخدم طبق عالي 2 ساعات عملية الروحانية على + +344 +00:25:35,810 --> 00:25:37,050 +جزء فكل جزء سيستخدم طبق عالي 2 ساعات عملية + +345 +00:25:37,050 --> 00:25:41,110 +الروحانية على جزء فكل جزء سيستخدم + +346 +00:25:46,860 --> 00:25:52,700 +مشينا ساعات، لذلك نحتاج 1776 + +347 +00:25:52,700 --> 00:26:00,000 +ساعات مشينا أو ساعات مشينا عادية لإنشاء 888 + +348 +00:26:00,000 --> 00:26:02,880 +رقم مخطط أو 888 رقم مخطط + +349 +00:26:02,880 --> 00:26:05,000 +أو 888 رقم مخطط + +350 +00:26:05,000 --> 00:26:05,140 +أو 888 رقم مخطط + +351 +00:26:05,140 --> 00:26:06,660 +أو 888 رقم مخطط + +352 +00:26:06,660 --> 00:26:06,700 +أو 888 رقم مخطط + +353 +00:26:06,700 --> 00:26:09,900 +أو 888 رقم مخطط + +354 +00:26:16,370 --> 00:26:21,570 +Therefore they need a budgeted + +355 +00:26:21,570 --> 00:26:27,990 +fixed manufacturing overhead per machine hour + +356 +00:26:38,760 --> 00:26:41,580 +بقيمة عملية تجارب + +357 +00:26:41,580 --> 00:26:42,460 +عملية تجارب + +358 +00:26:42,460 --> 00:26:50,180 +عملية تجارب + +359 +00:26:50,180 --> 00:26:53,580 +عملية تجارب + +360 +00:26:53,580 --> 00:26:53,700 +عملية تجارب + +361 +00:26:53,700 --> 00:27:08,640 +عملية تجارب + +362 +00:27:08,640 --> 00:27:12,870 +تجارهو الانتقال من عمليات التدفق المستقبلية على + +363 +00:27:12,870 --> 00:27:14,730 +عمليات التدفق المستقبلية على عمليات التدفق + +364 +00:27:14,730 --> 00:27:15,310 +المستقبلية على عمليات التدفق المستقبلية على عمليات + +365 +00:27:15,310 --> 00:27:16,570 +التدفق المستقبلية على عمليات التدفق المستقبلية على + +366 +00:27:16,570 --> 00:27:20,470 +عمليات التدفق المستقبلية + +367 +00:27:26,610 --> 00:27:33,990 +بداية السنة، لذلك نستخدم دائماً مجموعة + +368 +00:27:33,990 --> 00:27:35,890 +مجموعة + +369 +00:27:35,890 --> 00:27:36,770 +مجموعة + +370 +00:27:36,770 --> 00:27:38,470 +مجموعة + +371 +00:27:38,470 --> 00:27:39,050 +مجموعة + +372 +00:27:39,050 --> 00:27:40,010 +مجموعة + +373 +00:27:40,010 --> 00:27:50,530 +مجموعة + +374 +00:27:50,530 --> 00:27:52,910 +مجموعة + +375 +00:27:56,610 --> 00:28:02,670 +376 320 هذه المقاومة هي المقاومة التي تكون مجموعة + +376 +00:28:02,670 --> 00:28:06,470 +منها ، إنها ليست المقاومة باعتبارنا الاصطناعي + +377 +00:28:06,470 --> 00:28:11,190 +348000 + +378 +00:28:11,190 --> 00:28:14,090 +96 لكن كما نستطيع أن نرى هذه المقاومة في مجموعة + +379 +00:28:14,090 --> 00:28:17,430 +الاصطناعي ليس في مجموعة اصطناعي + +380 +00:28:21,220 --> 00:28:26,300 +قمنا بقول إن المقاومة المستقبلية + +381 +00:28:26,300 --> 00:28:27,600 +المستقبلية + +382 +00:28:27,600 --> 00:28:30,360 +المستقبلية + +383 +00:28:30,360 --> 00:28:50,980 +المستقبلية + +384 +00:28:51,270 --> 00:28:58,290 +لذلك سنستخدم الـ 348996 + +385 +00:28:59,290 --> 00:29:02,930 +طبعاً مقارنة بمجموعة عدد + +386 +00:29:02,930 --> 00:29:03,490 +عدد + +387 +00:29:03,490 --> 00:29:05,590 +عدد + +388 +00:29:05,590 --> 00:29:07,950 +عدد + +389 +00:29:07,950 --> 00:29:07,990 +عدد + +390 +00:29:07,990 --> 00:29:11,610 +عدد + +391 +00:29:11,610 --> 00:29:15,370 +عدد + +392 +00:29:28,950 --> 00:29:43,890 +سيكون 196 دولار في ساعة الهواتف رقم + +393 +00:29:43,890 --> 00:29:50,930 +ثالث لذلك + +394 +00:29:50,930 --> 00:29:51,670 +الهواتف المدفونة + +395 +00:29:54,790 --> 00:29:57,130 +مصادر + +396 +00:29:57,130 --> 00:29:59,070 +مصادر + +397 +00:29:59,070 --> 00:30:05,050 +مصادر + +398 +00:30:05,050 --> 00:30:06,050 +مصادر + +399 +00:30:06,050 --> 00:30:06,110 +مصادر + +400 +00:30:06,110 --> 00:30:06,610 +مصادر + +401 +00:30:06,610 --> 00:30:18,230 +مصادر + +402 +00:30:25,690 --> 00:30:31,410 +نمبر المجموعات من مبادرة المجموعات + +403 +00:30:40,490 --> 00:30:45,270 +76000 .. طبعاً قلنا دائماً أن القياسات، رغم أنها + +404 +00:30:45,270 --> 00:30:48,910 +للمصمم أو للمصمم المستعمر أو للمصمم + +405 +00:30:48,910 --> 00:30:52,890 +المستعمر، إذا .. إذا كنا نعتبر القياسات المجلسية، + +406 +00:30:52,890 --> 00:31:00,450 +يحتاج إلى أن يكون اتفاقر قبل بداية الوقت بالتالي، + +407 +00:31:00,450 --> 00:31:05,190 +سنستخدم المقالات التي تتوفر داخل مجموعتنا الطبيعي. + +408 +00:31:05,950 --> 00:31:11,270 +إذا استخدمنا الـ 76800، فهذه ليست مقالة المجموعة + +409 +00:31:11,270 --> 00:31:15,970 +الطبيعية. هذه المقالة تتوافر بمجموعتنا الحقيقي، + +410 +00:31:15,970 --> 00:31:22,810 +ولكن يجب أن نعتبر ما قررناه قبل البداية بقية الوقت + +411 +00:31:22,810 --> 00:31:25,850 +، لذلك نحتاج إلى عدد الميزاني الطبيعي طبعاً هذا + +412 +00:31:25,850 --> 00:31:29,290 +لن يكون بسهولة مثل عدد الميزاني الطبيعي المستقبلي + +413 +00:31:29,290 --> 00:31:31,630 +لماذا؟ لأن عدد الميزاني الطبيعي المستقبلي + +414 +00:31:31,630 --> 00:31:31,770 +المستقبلي + +415 +00:31:31,770 --> 00:31:34,170 +المستقبلي + +416 +00:31:34,170 --> 00:31:34,410 +المستقبلي + +417 +00:31:34,410 --> 00:31:35,750 +المستقبلي + +418 +00:31:35,750 --> 00:31:37,870 +المستقبلي + +419 +00:31:37,870 --> 00:31:43,430 +المستقبلي + +420 +00:31:44,910 --> 00:31:48,710 +وقد أعطونا قطعة من المعلومات أن مجموعات تجارب مصمم + +421 +00:31:48,710 --> 00:31:50,030 +مصمم + +422 +00:31:50,030 --> 00:31:51,150 +مصمم + +423 +00:31:51,150 --> 00:31:53,810 +مصمم + +424 +00:31:53,810 --> 00:31:54,950 +مصمم + +425 +00:31:54,950 --> 00:32:01,130 +مصمم + +426 +00:32:01,130 --> 00:32:08,730 +مصمم + +427 +00:32:08,730 --> 00:32:14,670 +مصم + +428 +00:32:16,420 --> 00:32:23,380 +$ per machine hour any + +429 +00:32:23,380 --> 00:32:24,240 +questions؟ + +430 +00:32:48,670 --> 00:32:56,670 +نمبر أربعة أرجوك لذلك + +431 +00:32:56,670 --> 00:33:02,370 +نمبر أربعة نحن نحتاج لنقوم بتخطيط عدد المساعدات + +432 +00:33:02,370 --> 00:33:07,930 +المجهودة نمبر + +433 +00:33:07, + +445 +00:34:16,560 --> 00:34:23,000 +بأسعار + +446 +00:34:24,270 --> 00:34:27,650 +كما يمكننا أن نرى هنا كيف .. كيف نقوم بالتخطيط + +447 +00:34:27,650 --> 00:34:31,490 +للقانون المستخدم + +448 +00:34:31,490 --> 00:34:32,150 +للقانون المستخدم + +449 +00:34:32,150 --> 00:34:34,650 +للقانون المستخدم + +450 +00:34:34,650 --> 00:34:35,550 +للقانون المستخدم + +451 +00:34:35,550 --> 00:34:35,870 +للقانون المستخدم + +452 +00:34:35,870 --> 00:34:40,450 +للقانون المستخدم + +453 +00:34:40,450 --> 00:34:42,990 +للقانون المستخدم + +454 +00:34:45,310 --> 00:34:48,990 +نعم لقد قمنا بالتخطيط فقط + +455 +00:34:48,990 --> 00:34:49,850 +لقد قمنا بالتخطيط فقط + +456 +00:34:49,850 --> 00:34:52,630 +لقد قمنا بالتخطيط فقط + +457 +00:34:52,630 --> 00:34:53,130 +لقد قمنا بالتخطيط فقط + +458 +00:34:53,130 --> 00:34:54,250 +لقد قمنا بالتخطيط فقط + +459 +00:34:54,250 --> 00:34:56,570 +لقد قمنا بالتخطيط فقط + +460 +00:34:56,570 --> 00:35:00,730 +لقد قمنا بالتخطيط فقط + +461 +00:35:00,730 --> 00:35:07,430 +لقد قمنا بالتخطيط فقط + +462 +00:35:07,430 --> 00:35:12,970 +لقد قمنا بالتخطيط فقط + +463 +00:35:12,970 --> 00:35:21,770 +فقط ل40$ per machine hour which would equal 1920 + +464 +00:35:21,770 --> 00:35:27,610 +machine hours therefore + +465 +00:35:27,610 --> 00:35:34,510 +I need to ask the 1920 would it be according to + +466 +00:35:34,510 --> 00:35:39,910 +the standard or according to the actual number of + +467 +00:35:39,910 --> 00:35:47,780 +machine hours بالنسبة لقيمنا، لذلك الـ 1920 عامة + +468 +00:35:47,780 --> 00:35:49,680 +عامة + +469 +00:35:49,680 --> 00:35:51,100 +عامة + +470 +00:35:51,100 --> 00:35:52,740 +عامة + +471 +00:35:52,740 --> 00:35:53,060 +عامة + +472 +00:35:53,060 --> 00:35:53,080 +عامة + +473 +00:35:53,080 --> 00:35:53,280 +عامة + +474 +00:35:53,280 --> 00:36:07,440 +عامة + +475 +00:36:07,440 --> 00:36:18,100 +علذلك الأن رقم 5 هو + +476 +00:36:18,100 --> 00:36:22,040 +الرقم + +477 +00:36:22,040 --> 00:36:25,180 +الواقعي للخروج، + +478 +00:36:25,180 --> 00:36:32,060 +بالطبع في المجموعات ماذا تعتقد؟ أو كيف تعتقد أننا + +479 +00:36:32,060 --> 00:36:37,720 +نستطيع تخطيط الإنتاج الواقعي؟ نحتاج تخطيط إنتاج + +480 +00:36:37,720 --> 00:36:42,480 +الإنتاج الواقعي من المجموعات التي تم تصميمها؟ وقد + +481 +00:36:42,480 --> 00:36:48,250 +قلنا فقط بأن المدفع المساعد يتعامل مع ذلك، يعني أن + +482 +00:36:48,250 --> 00:36:54,070 +الـ 1920 ساعة الروحانية هي الساعة الروحانية العامة + +483 +00:36:54,070 --> 00:36:57,430 +التي تصنع هذه المجموعة، + +484 +00:36:57,430 --> 00:36:57,970 +تصنع هذه المجموعة + +485 +00:36:57,970 --> 00:36:58,130 +تصنع هذه المجموعة + +486 +00:36:58,130 --> 00:36:58,190 +تصنع هذه المجموعة + +487 +00:36:58,190 --> 00:36:58,690 +تصنع هذه المجموعة + +488 +00:37:14,250 --> 00:37:19,090 +yes excellent excellent + +489 +00:37:19,090 --> 00:37:24,090 +excellent therefore the 1920 is is is concerned + +490 +00:37:24,090 --> 00:37:26,590 +with the standard quantity therefore as we can see + +491 +00:37:26,590 --> 00:37:29,570 +here it is the standard quantity multiplied by the + +492 +00:37:29,570 --> 00:37:32,430 +standard rate correct how did we get the standard + +493 +00:37:32,430 --> 00:37:38,280 +quantity بالنسبة لجمعنا المستقبلي نزلنا + +494 +00:37:38,280 --> 00:37:38,920 +نزلنا + +495 +00:37:38,920 --> 00:37:40,220 +نزلنا + +496 +00:37:40,220 --> 00:37:42,020 +نزلنا + +497 +00:37:42,020 --> 00:37:43,620 +نزلنا + +498 +00:37:43,620 --> 00:37:44,300 +نزلنا + +499 +00:37:44,300 --> 00:37:51,500 +نزلنا + +500 +00:37:51,500 --> 00:37:54,800 +نزلنا + +501 +00:37:54,800 --> 00:37:54,860 +ن + +502 +00:37:58,670 --> 00:38:04,150 +ولذلك، عدد المجموعات التي يتم تخزينها هي 1920 ساعة + +503 +00:38:04,150 --> 00:38:05,530 +عملية + +504 +00:38:05,530 --> 00:38:06,270 +عملية + +505 +00:38:06,270 --> 00:38:08,970 +عملية + +506 +00:38:08,970 --> 00:38:09,590 +عملية + +507 +00:38:09,590 --> 00:38:15,230 +عملية + +508 +00:38:15,230 --> 00:38:16,090 +عملية + +509 +00:38:16,090 --> 00:38:16,110 +عملية + +510 +00:38:16,110 --> 00:38:16,610 +عملية + +511 +00:38:16,610 --> 00:38:16,910 +عملية + +512 +00:38:16,910 --> 00:38:26,710 +ع + +513 +00:38:28,380 --> 00:38:32,160 +the actual + +514 +00:38:32,160 --> 00:38:37,420 +number of machine hours used per output unit + +515 +00:38:37,420 --> 00:38:47,680 +therefore + +516 +00:38:47,680 --> 00:38:55,460 +we + +517 +00:38:55,460 --> 00:39:00,370 +need to calculate how much machine hours were used + +518 +00:39:00,370 --> 00:39:04,530 +up to produce one unit of the nine hundred and + +519 +00:39:04,530 --> 00:39:09,050 +sixty units correct? therefore they gave us a + +520 +00:39:09,050 --> 00:39:13,350 +piece of information that we used actual number of + +521 +00:39:13,350 --> 00:39:16,090 +machine hours by the amount of one thousand eight + +522 +00:39:16,090 --> 00:39:17,710 +hundred and twenty four correct? + +523 +00:39:20,370 --> 00:39:25,150 +yes and the one thousand eight hundred and twenty + +524 +00:39:25,150 --> 00:39:30,050 +four machine hours were used to calculate, sorry + +525 +00:39:30,050 --> 00:39:34,310 +were used to produce nine hundred and sixty units + +526 +00:39:34,310 --> 00:39:38,330 +correct therefore + +527 +00:39:38,330 --> 00:39:46,850 +it would be one point nine machine hours per unit + +528 +00:39:48,130 --> 00:39:55,410 +هذا بالطبع مقاومة حقيقية وليس مقاومة عامة بالطبع + +529 +00:39:55,410 --> 00:39:59,990 +بما أننا انتهينا من هذا اليوم، وإن شاء الله سنكمل + +530 +00:39:59,990 --> 00:40:07,590 +المرة التالية بحساب بعض المشاكل بعد الانتقال إلى + +531 +00:40:07,590 --> 00:40:11,710 +القصة التالية، شكراً للمساعدة، وأراك المرة التالية إن + +532 +00:40:11,710 --> 00:40:12,070 +شاء الله diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/cRUDtRsJUpY_postprocess.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/cRUDtRsJUpY_postprocess.srt new file mode 100644 index 0000000000000000000000000000000000000000..b8bc778cd887b54c43dd9d0f9aee451c6d48e7e0 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/cRUDtRsJUpY_postprocess.srt @@ -0,0 +1,2128 @@ +1 +00:00:20,890 --> 00:00:31,110 +لقد بدأنا مرة أخرى في حدثنا عن كيف نسمح + +2 +00:00:31,110 --> 00:00:36,690 +بأن نكتشف أو نكتشف الاختلافات + +3 +00:00:36,690 --> 00:00:40,590 +المختلفة التي اكتشفناها + +4 +00:00:40,590 --> 00:00:44,710 +باستخدام نظام المعلومات التعليمية لنا بالطبع كما + +5 +00:00:44,710 --> 00:00:50,750 +قلنا مرة أخرىالخيارات المستخدمة والخيارات + +6 +00:00:50,750 --> 00:00:54,310 +المستخدمة والخيارات المستخدمة والخيارات المستخدمة + +7 +00:00:54,310 --> 00:00:57,090 +والخيارات المستخدمة والخيارات المستخدمة والخيارات + +8 +00:00:57,090 --> 00:00:58,750 +المستخدمة والخيارات المستخدمة والخيارات المستخدمة + +9 +00:00:58,750 --> 00:00:59,030 +والخيارات المستخدمة والخيارات المستخدمة والخيارات + +10 +00:00:59,030 --> 00:00:59,310 +والخيارات المستخدمة والخيارات المستخدمة والخيارات + +11 +00:00:59,310 --> 00:00:59,810 +المستخدمة والخيارات المستخدمة والخيارات المستخدمة + +12 +00:00:59,810 --> 00:01:04,450 +والخيارات المستخدمة والخيارات المستخدمة والخيارات + +13 +00:01:04,450 --> 00:01:08,070 +المستخدمة + +14 +00:01:08,070 --> 00:01:13,330 +والخيار + +15 +00:01:14,230 --> 00:01:21,850 +لذلك إذا كانت التغيير مادية، يجب أن نعتبر الأن إذا + +16 +00:01:21,850 --> 00:01:27,690 +كانت التغيير داخل التحكم في المدير أو خارج التحكم + +17 +00:01:27,690 --> 00:01:31,110 +في المدير، لذلك إذا + +18 +00:01:34,080 --> 00:01:44,360 +إذا كانت الميزة مادية وكانت داخل التحكم في المؤسسة + +19 +00:01:44,360 --> 00:01:50,100 +أو داخل التحكم في الوظيفة نفسها، لذلك، هذه الميزة + +20 +00:01:50,100 --> 00:01:55,600 +كانت بسبب بعض المفاوضات في الوظيفة، بعض المفاوضات + +21 +00:01:55,600 --> 00:01:58,700 +في حركتنا، بعض المفاوضات في حركتنا + +22 +00:02:01,250 --> 00:02:06,450 +لذلك، لا يجب أن نحمل هذه المفاوضات من مجموعة إلى + +23 +00:02:06,450 --> 00:02:09,850 +مجموعة أخرى، لذلك، يجب أن نكتبها بعد وصول المواد + +24 +00:02:09,850 --> 00:02:15,800 +الخاصة بنا، لذلك، إذا كانت ماديةومن خلال التحكم + +25 +00:02:15,800 --> 00:02:19,980 +بالمؤسسة أو من خلال التحكم بالمؤسسة أو من خلال + +26 +00:02:19,980 --> 00:02:23,180 +التحكم بالمؤسسة أو من خلال التحكم بالمؤسسة أو من + +27 +00:02:23,180 --> 00:02:23,560 +بالمؤسسة أو من خلال التحكم بالمؤسسة أو من خلال + +28 +00:02:23,560 --> 00:02:26,740 +التحكم بالمؤسسة أو من خلال التحكم بالمؤسسة أو من + +29 +00:02:26,740 --> 00:02:34,480 +خلال التحكم بالمؤسسة أو من خلال التحكم بالمؤسسة أو + +30 +00:02:34,480 --> 00:02:38,380 +من خلال التحكم بالمؤسسة + +31 +00:02:42,770 --> 00:02:47,290 +على موقعات مختلفة وهي موقع الوظيفة وموقع الهجوم + +32 +00:02:47,290 --> 00:02:51,330 +وموقع الهجوم وموقع الهجوم وموقع الهجوم وموقع + +33 +00:02:51,330 --> 00:02:51,490 +الهجوم وموقع الهجوم وموقع الهجوم وموقع الهجوم + +34 +00:02:51,490 --> 00:02:53,230 +وموقع الهجوم وموقع الهجوم وموقع الهجوم وموقع + +35 +00:02:53,230 --> 00:02:53,910 +الهجوم وموقع الهجوم وموقع الهجوم وموقع الهجوم + +36 +00:02:53,910 --> 00:02:55,310 +وموقع الهجوم وموقع الهجوم وموقع الهجوم وموقع + +37 +00:02:55,310 --> 00:02:57,170 +الهجوم وموقع الهجوم وموقع الهجوم وموقع الهجوم + +38 +00:02:57,170 --> 00:03:07,900 +وموقع الهجوم وموقع الهجوم وموقع الهجوم وموقعهو نفس + +39 +00:03:07,900 --> 00:03:12,300 +الشيء مثل الانتقال أو الانتقال أو الانتقال أو + +40 +00:03:12,300 --> 00:03:14,460 +الانتقال أو الانتقال أو الانتقال أو الانتقال أو + +41 +00:03:14,460 --> 00:03:14,980 +الانتقال أو الانتقال أو الانتقال أو الانتقال أو + +42 +00:03:14,980 --> 00:03:15,040 +الانتقال أو الانتقال أو الانتقال أو الانتقال أو + +43 +00:03:15,040 --> 00:03:16,640 +الانتقال أو الانتقال أو الانتقال أو الانتقال أو + +44 +00:03:16,640 --> 00:03:17,880 +الانتقال أو الانتقال أو الانتقال أو الانتقال أو + +45 +00:03:17,880 --> 00:03:18,360 +الانتقال أو الانتقال أو الانتقال أو الانتقال أو + +46 +00:03:18,360 --> 00:03:24,040 +الانتقال أو الانتقال أو الانتقال أو الانتقال أو + +47 +00:03:24,040 --> 00:03:24,640 +الانتقال + +48 +00:03:32,580 --> 00:03:38,660 +ولم ينتج نفس النتيجة التي قررناها وكما نستطيع أن + +49 +00:03:38,660 --> 00:03:41,660 +نرى من مجالنا الوثيقة الوثيقة الوثيقة الوثيقة + +50 +00:03:41,660 --> 00:03:43,620 +الوثيقة الوثيقة الوثيقة الوثيقة الوثيقة الوثيقة + +51 +00:03:43,620 --> 00:03:44,220 +الوثيقة الوثيقة الوثيقة الوثيقة الوثيقة الوثيقة + +52 +00:03:44,220 --> 00:03:46,300 +الوثيقة الوثيقة الوثيقة الوثيقة الوثيقة الوثيقة + +53 +00:03:46,300 --> 00:03:49,440 +الوثيقة الوثيقة الوثيقة الوثيقة الوثيقة الوثيقة + +54 +00:03:49,440 --> 00:03:54,000 +الوثيقة الوثيقة الوثيقة الوثيقة + +55 +00:03:54,000 --> 00:03:59,020 +الوثيقة الوثيقة الوثيقة الوثيقة الوثيقة الوثيقة + +56 +00:03:59,020 --> 00:04:05,190 +النحن قلنا إن هذا الوزيارة الوزيارة يعني أننا لم + +57 +00:04:05,190 --> 00:04:10,950 +نكن قادرين على إستخدام جميع القوة التي ندفعها لها + +58 +00:04:10,950 --> 00:04:17,650 +أنا أدفع 276 ألف دولار لكي أكون قادرين على إستخدام + +59 +00:04:17,650 --> 00:04:24,270 +12 ألف جهزة ولكني فقط استخدمتمجزرة أو قطعة من هذه + +60 +00:04:24,270 --> 00:04:28,790 +القدرة لإنتاج 10,000 دولار. لذلك، ريشينال واحد + +61 +00:04:28,790 --> 00:04:33,070 +سيقول أو بعض المعاملين والمعاملين المديرين يقولون + +62 +00:04:33,070 --> 00:04:39,050 +أننا نحتاج أن نخلص هذه التغييرات فورًا لسعر + +63 +00:04:39,050 --> 00:04:42,550 +الأسعار المبيع ولا نحتاج أن نحفظ هذه المقاومة على + +64 +00:04:42,550 --> 00:04:47,030 +المعاملين المختلفة. لماذا؟ لأن كما قلنا أن الـ 10 + +65 +00:04:47,030 --> 00:04:51,650 +,000 عمليات التي تم إنتاجها في الواقعshould not be + +66 +00:04:51,650 --> 00:04:56,250 +blamed by the cause of the unused capacity + +67 +00:04:56,250 --> 00:05:03,050 +therefore it should be written of not prorated but + +68 +00:05:03,050 --> 00:05:05,950 +there is another way of thinking there is another + +69 +00:05:05,950 --> 00:05:15,130 +perspective what if the capacity was used in full + +70 +00:05:16,670 --> 00:05:22,870 +ولكن باعتبار تصميم مختلف أو باعتبار تصميم مختلف + +71 +00:05:22,870 --> 00:05:28,810 +دعنا نقول تصميم مجتمع مختلف نحن استخدمنا جميع + +72 +00:05:28,810 --> 00:05:38,770 +القوة لإنتاج فقط 10 ألف جهزة في هذه الحالة جمعية + +73 +00:05:38,770 --> 00:05:48,900 +276 ألف دولار وهي قيمة القوةshould be blamed on + +74 +00:05:48,900 --> 00:05:53,120 +the ten thousand units as a wholeبالتالي، في هذه + +75 +00:05:53,120 --> 00:05:57,900 +الحالة، يجب + +76 +00:05:57,900 --> 00:05:59,580 +أن يكون الوزيرة الوزيرة الوزيرة الوزيرة الوزيرة + +77 +00:05:59,580 --> 00:05:59,660 +الوزيرة الوزيرة الوزيرة الوزيرة الوزيرة الوزيرة + +78 +00:05:59,660 --> 00:06:00,020 +الوزيرة الوزيرة الوزيرة الوزيرة الوزيرة الوزيرة + +79 +00:06:00,020 --> 00:06:03,560 +الوزيرة الوزيرة الوزيرة الوزيرة الوزيرة الوزيرة + +80 +00:06:03,560 --> 00:06:09,600 +الوزيرة الوزيرة الوزيرة الوزيرة الوزيرة الوزيرة + +81 +00:06:09,600 --> 00:06:09,760 +الوزيرة الوزيرة الوزيرة الوزيرة الوزيرة الوزيرة + +82 +00:06:09,760 --> 00:06:13,960 +الوزيرة الوزيرة الوزيرة الوزيرة الوزيرة الوزيرة ال + +83 +00:06:15,800 --> 00:06:19,880 +لذلك في هذه الحالة بدلاً من كتابة إلى مجموعات + +84 +00:06:19,880 --> 00:06:22,460 +الأسعار التي تم شرحها، يجب أن نقوم بتحويرها إلى + +85 +00:06:22,460 --> 00:06:27,360 +مجموعات مختلفة. مجموعة أخرى يمكن أن تكون تعتبر + +86 +00:06:27,360 --> 00:06:32,000 +أيضًا، ماذا لو كان لدينا تغيير عدد المصادر المفيد؟ + +87 +00:06:32,000 --> 00:06:36,260 +عندما يمكن أن نحصل على تغيير عدد المصادر المفيد؟ + +88 +00:06:36,260 --> 00:06:40,580 +عندما تعتقد أن تغيير عدد المصادر المفيد يمكن أن + +89 +00:06:40,580 --> 00:06:41,860 +يكون مفيدًا؟ + +90 +00:06:44,390 --> 00:06:47,130 +ممتاز، ممتاز، عندما نصنع أكتر أكتر أكتر أكتر أكتر + +91 +00:06:47,130 --> 00:06:47,530 +أكتر أكتر أكتر أكتر أكتر أكتر أكتر أكتر أكتر أكتر + +92 +00:06:47,530 --> 00:06:48,030 +أكتر أكتر أكتر أكتر أكتر أكتر أكتر أكتر أكتر أكتر + +93 +00:06:48,030 --> 00:06:56,130 +أكتر أكتر أكتر أكتر أكتر أكتر أكتر أكتر أكتر + +94 +00:06:56,130 --> 00:06:58,950 +أكتر أكتر أكتر أكتر أكتر أكتر أكتر أكتر أكتر أكتر + +95 +00:06:58,950 --> 00:07:02,470 +أكتر أكتر أكتر أكتر أكتر أكتر أكتر أكتر + +96 +00:07:14,240 --> 00:07:21,240 +لذلك أيضًا الـ 276 ألف دولار تم إعادته لإدارة + +97 +00:07:21,240 --> 00:07:24,820 +صناعة هذه الأجهزة، على سبيل المثال، دعنا نقول إننا + +98 +00:07:24,820 --> 00:07:29,900 +صنعنا 13 ألف أجهزة، لذلك الـ 276 ألف دولار يجب أن + +99 +00:07:29,900 --> 00:07:38,910 +يكون مبادر على 13 ألف أجهزة صنعتها، صحيح؟ لذلكهذه + +100 +00:07:38,910 --> 00:07:44,750 +المقاومة طبعاً مدفوعة لتصنيع الـ 13000 اشخاص، لذلك + +101 +00:07:44,750 --> 00:07:50,650 +يجب أن يكون مقاومة على هذه الـ 13000 اشخاص، لذلك + +102 +00:07:50,650 --> 00:07:55,880 +كما نرى هناواحد من المصطلحات أو واحد من المصطلحات + +103 +00:07:55,880 --> 00:08:00,780 +يقول اكتبها بعد مجال السوق وهم لديهم نقطة في ذلك + +104 +00:08:00,780 --> 00:08:06,080 +ومصطلح آخر يقول لا يجب أن نحرر وليس اكتبها بعد + +105 +00:08:06,080 --> 00:08:11,100 +مجال السوق وهم أيضا صحيحين على الجانب الآخر أيضا + +106 +00:08:12,140 --> 00:08:16,880 +إذا كنا نستخدم دائمًا كتابة بعد طريقة صحيحة السوق، + +107 +00:08:16,880 --> 00:08:24,040 +هذا يعني أننا نعطي المديرة طريقة أو طريقة لتحريك + +108 +00:08:24,040 --> 00:08:30,580 +الأرباحلأن كتابة بعد إزالة قيمة الأسعار ستزال تزال + +109 +00:08:30,580 --> 00:08:32,340 +تزال تزال تزال تزال تزال تزال تزال تزال تزال تزال + +110 +00:08:32,340 --> 00:08:34,780 +تزال تزال تزال تزال تزال تزال تزال تزال تزال تزال + +111 +00:08:34,780 --> 00:08:35,660 +تزال تزال تزال تزال تزال تزال تزال تزال تزال تزال + +112 +00:08:35,660 --> 00:08:35,760 +تزال تزال تزال تزال تزال تزال تزال تزال تزال تزال + +113 +00:08:35,760 --> 00:08:35,980 +تزال تزال تزال تزال تزال تزال تزال تزال تزال تزال + +114 +00:08:35,980 --> 00:08:36,300 +تزال تزال تزال تزال تزال تزال تزال تزال تزال تزال + +115 +00:08:36,300 --> 00:08:43,480 +تزال تزال تزال تزال تزال تزال + +116 +00:08:43,480 --> 00:08:51,250 +توهو ليس شيء جيد، لذلك كما نرى هنا لدينا أكتر من + +117 +00:08:51,250 --> 00:08:55,290 +واحد ريشيونال لدينا أكتر من واحد نظرة وفي النهاية + +118 +00:08:55,290 --> 00:08:59,310 +لسنا لدينا إجابة صحيحة ولسنا لدينا إجابة غير + +119 +00:08:59,310 --> 00:09:05,370 +صحيحة، يجب أن نتعامل مع الموضوع وفقًا للموضوع، يجب + +120 +00:09:05,370 --> 00:09:09,330 +أن نقرر إذا كنا سنكتبه بعد مجموعة أسعار الأسعار + +121 +00:09:09,330 --> 00:09:16,360 +المساعدة أو نتعامل مع مجموعات مختلفةأي أسئلة؟ + +122 +00:09:16,360 --> 00:09:22,480 +بالطبع، هل تتذكر ماذا كان المدخل اللي كان استخدامه + +123 +00:09:22,480 --> 00:09:27,140 +لتجري أو تكتسب أو تكتسب أو تكتسب أو تكتسب أو تكتسب + +124 +00:09:27,140 --> 00:09:28,440 +أو تكتسب أو تكتسب أو تكتسب أو تكتسب أو تكتسب؟ + +125 +00:09:29,820 --> 00:09:32,720 +بالطبع كما قلنا في الـ Cost Accounting-1، كانت الـ + +126 +00:09:32,720 --> 00:09:38,000 +Under Allocation دبتة. نعم، كانت دبتة عادية و الـ + +127 +00:09:38,000 --> 00:09:42,740 +Over Allocation كانت عادية مبادرة. لذلك، في نهاية + +128 +00:09:42,740 --> 00:09:47,160 +كل فترة، يجب أن نتخلص من هذه الواقعات. يجب أن نغلق + +129 +00:09:47,160 --> 00:09:51,120 +هذه الواقعات. لذلك، الـ Under Allocation سيكون + +130 +00:09:51,120 --> 00:09:55,280 +مبادرة و الـ Over Allocation سيكون دبتة لكي نغلق + +131 +00:09:55,280 --> 00:09:59,890 +هذه الواقعات.إذا كنت سأكتبها بعد تجارب الأسعار + +132 +00:09:59,890 --> 00:10:02,730 +التي تم تسليمها، فسنكتب أو نقدم تجارب الأسعار التي + +133 +00:10:02,730 --> 00:10:07,460 +تم تسليمها باعتبار الاستخدام أو الاستخداممع أن إذا + +134 +00:10:07,460 --> 00:10:11,740 +كنا نحتاج لإعطاءها لعاملات مختلفة، يجب أن نستخدم + +135 +00:10:11,740 --> 00:10:14,260 +عامل الوظيفة، يجب أن نستخدم عامل الوظيفة المنتجة + +136 +00:10:14,260 --> 00:10:18,620 +وعامل عامل الوظيفة المساعدة، بالطبع إما يكون مدفع + +137 +00:10:18,620 --> 00:10:24,360 +أو مدفع باعتبار التعامل أو التعامل بالتعامل + +138 +00:10:24,360 --> 00:10:25,340 +بالتعامل بالتعامل بالتعامل. + +139 +00:10:38,010 --> 00:10:43,730 +الخيارات المفروضة هي الاختيارات المفروضة والخيارات + +140 +00:10:43,730 --> 00:10:45,990 +المفروضة الخيارات المفروضة الخيارات المفروضة + +141 +00:10:45,990 --> 00:10:54,810 +الخيارات المفروضة + +142 +00:10:55,030 --> 00:10:58,750 +وعلى الجانب الآخر، إذا كنا نكتب من خلال الـ Cost + +143 +00:10:58,750 --> 00:11:01,470 +of Goods Sold، فسنكتب من خلال الـ Debit أو الـ + +144 +00:11:01,470 --> 00:11:04,330 +Credit من Cost of Goods Sold إذا كنا نكتب من خلال + +145 +00:11:04,330 --> 00:11:05,470 +الـ Debit أو الـ Credit من Cost of Goods Sold، + +146 +00:11:05,470 --> 00:11:09,670 +فسنكتب من خلال الـ Debit أو الـ Credit من Cost of + +147 +00:11:09,670 --> 00:11:12,890 +Goods Sold، فسنكتب من خلال الـ Debit أو الـ Credit + +148 +00:11:12,890 --> 00:11:15,370 +من Cost of Goods Sold، فسنكتب من خلال الـ Debit أو + +149 +00:11:15,370 --> 00:11:15,590 +الـ Credit من Cost of Goods Sold، فسنكتب من خلال + +150 +00:11:15,590 --> 00:11:15,910 +الـ Debit أو الـ Credit من Cost of Goods Sold، + +151 +00:11:15,910 --> 00:11:16,590 +فسنكتب من خلال الـ Debit أو الـ Credit من Cost of + +152 +00:11:16,590 --> 00:11:21,270 +Goods Sold، فسنكتب من خلال الـ Debit + +153 +00:11:21,270 --> 00:11:25,310 +أو الـ Creditالقرص الأول هنا أو في محاولتنا هو شيء + +154 +00:11:25,310 --> 00:11:26,550 +يسمى عملية تجارب التجارب التجاربة التجاربة + +155 +00:11:26,550 --> 00:11:30,530 +التجاربة التجاربة التجاربة التجاربة التجاربة + +156 +00:11:30,530 --> 00:11:33,110 +التجاربة التجاربة التجاربة التجاربة التجاربة + +157 +00:11:33,110 --> 00:11:36,530 +التجاربة التجاربة التجاربة التجاربة التجاربة + +158 +00:11:36,530 --> 00:11:43,150 +التجاربة التجاربة التجاربة التجاربة التجاربة + +159 +00:11:43,150 --> 00:11:43,810 +التجاربة التجاربة التجاربة التجاربة التجاربة + +160 +00:11:43,810 --> 00:11:43,870 +التجاربة التجاربة التجاربة التجاربة التجاربة + +161 +00:11:43,870 --> 00:11:44,350 +التجاربة التجاربة التجاربة التجاربة التجاربة + +162 +00:11:44,350 --> 00:11:47,770 +التجاربة التجاربة التجاربة التجاربة التجاربة + +163 +00:11:47,770 --> 00:11:53,850 +التجاربةمع أن عملية التصنيع المستقل لا تكون لديها + +164 +00:11:53,850 --> 00:11:58,670 +أو لا تكون لديها افعالية مختلفة ولا تكون لديها + +165 +00:11:58,670 --> 00:12:03,430 +افعالية استخدامية مختلفة بإضافة انها تكون لديها + +166 +00:12:03,430 --> 00:12:07,800 +افعالية عملية التصنيع المستقلالأن، أحتاج إلى أن + +167 +00:12:07,800 --> 00:12:16,400 +أسأل سؤال مهم، هل تعتقد أن مصمم مصمم مصمم مصمم + +168 +00:12:16,400 --> 00:12:17,600 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +169 +00:12:17,600 --> 00:12:18,920 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +170 +00:12:18,920 --> 00:12:19,420 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +171 +00:12:19,420 --> 00:12:23,280 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +172 +00:12:23,280 --> 00:12:32,480 +مصمم مصمم مصمم مصمم مصمم مصمم + +173 +00:12:34,310 --> 00:12:38,590 +القادة الحقيقية والقادة المقدمة أو القادة المخططة، + +174 +00:12:38,590 --> 00:12:45,110 +لذلك إذا كنا نخطط أن نصنع 12000 ونصنع فقط 10000 أو + +175 +00:12:45,110 --> 00:12:51,090 +13000، فسيكون هناك تغيير في المزيد من التطبيقات هل + +176 +00:12:51,090 --> 00:12:54,210 +هذا .. أو هل سيكون هناك تغيير في المزيد من + +177 +00:12:54,210 --> 00:12:57,320 +التطبيقات؟إذا كنا نتكلم عن الـ variable + +178 +00:12:57,320 --> 00:13:04,380 +manufacturing overhead، فأنا أسأل، هل يهم؟ أو هل + +179 +00:13:04,380 --> 00:13:08,400 +يكون هناك فرق بين الـ variable manufacturing + +180 +00:13:08,400 --> 00:13:13,860 +overhead و الـ flexible budget amount؟ هل هناك فرق + +181 +00:13:13,860 --> 00:13:16,440 +بين الاثنين في variable manufacturing overhead؟ + +182 +00:13:16,440 --> 00:13:22,670 +ماذا تعتقد؟ لماذا لا؟انت محق، لن يكون هناك اختلاف + +183 +00:13:22,670 --> 00:13:24,890 +بين مصالح التجارب المجاورة للتجارب المجاورة + +184 +00:13:24,890 --> 00:13:25,810 +للتجارب المجاورة للتجارب المجاورة للتجارب المجاورة + +185 +00:13:25,810 --> 00:13:29,990 +للتجارب المجاورة للتجارب المجاورة للتجارب المجاورة + +186 +00:13:29,990 --> 00:13:34,250 +للتجارب + +187 +00:13:34,250 --> 00:13:42,430 +المجاورة للتجارب + +188 +00:13:42,430 --> 00:13:46,210 +المجاورةفي عملية عملية عملية عملية عملية عملية + +189 +00:13:46,210 --> 00:13:47,130 +عملية عملية عملية عملية عملية عملية عملية عملية + +190 +00:13:47,130 --> 00:13:48,230 +عملية عملية عملية عملية عملية عملية عملية عملية + +191 +00:13:48,230 --> 00:13:50,670 +عملية عملية عملية عملية عملية عملية عملية عملية + +192 +00:13:50,670 --> 00:13:52,390 +عملية عملية عملية عملية عملية عملية عملية عملية + +193 +00:13:52,390 --> 00:13:52,790 +عملية عملية عملية عملية عملية عملية عملية عملية + +194 +00:13:52,790 --> 00:13:53,890 +عملية عملية عملية عملية عملية عملية عملية عملية + +195 +00:13:53,890 --> 00:13:56,910 +عملية عملية عملية عملية عملية عملية عملية عملية + +196 +00:13:56,910 --> 00:14:01,420 +عملية عملية عملية عملية عهذا يعني أننا عندما نقوم + +197 +00:14:01,420 --> 00:14:05,660 +بإعطاء مصمم مصمم مستعمر على المقاومة أو على + +198 +00:14:05,660 --> 00:14:11,580 +المقاومة التي تم إصدارها نعتبرها أو نتعامل مع هذه + +199 +00:14:11,580 --> 00:14:15,380 +القوة كقيمة مقاومة مستعمرة، هذا كان المشكلةبما + +200 +00:14:15,380 --> 00:14:18,580 +أننا في تجارب التصنيع التجاربي لسنا لدينا هذه + +201 +00:14:18,580 --> 00:14:23,680 +المشكلة، لماذا؟ لأن هذا الهجوم مستغرر، نحن نتعامل + +202 +00:14:23,680 --> 00:14:27,540 +بهذه الهجوم كهجوم مستغرر وهذا الهجوم حقا مستغرر، + +203 +00:14:27,540 --> 00:14:32,060 +لذلك لسنا لدينا أي مشكلة، لذلك باعتبار مقدماتنا + +204 +00:14:32,060 --> 00:14:37,360 +المستقبلية اللي تم تخطيطها لتجارب التصنيع التجاربي + +205 +00:14:37,360 --> 00:14:43,880 +سنزداد المقاومة العاديةعلى مستوى التعامل مع + +206 +00:14:43,880 --> 00:14:44,920 +المستوى التعامل مع المستوى التعامل مع المستوى + +207 +00:14:44,920 --> 00:14:46,360 +التعامل مع المستوى التعامل مع المستوى التعامل مع + +208 +00:14:46,360 --> 00:14:50,420 +المستوى التعامل مع المستوى التعامل مع المستوى + +209 +00:14:50,420 --> 00:14:53,740 +التعامل مع المستوى التعامل مع المستوى التعامل مع + +210 +00:14:53,740 --> 00:14:56,920 +المستوى التعامل مع المستوى التعامل مع المستوى + +211 +00:14:56,920 --> 00:14:58,040 +التعامل مع المستوى التعامل مع المستوى التعامل مع + +212 +00:14:58,040 --> 00:14:58,100 +المستوى التعامل مع المستوى التعامل مع المستوى + +213 +00:14:58,100 --> 00:14:58,620 +التعامل مع المستوى التعامل مع المستوى التعامل مع + +214 +00:14:58,620 --> 00:15:01,720 +المستوى التعامل مع المستوى التعامل مع المستوى + +215 +00:15:01,720 --> 00:15:10,290 +التعامل مع المستوى التعهناك فرق، لماذا؟ لأننا ندفع + +216 +00:15:10,290 --> 00:15:16,710 +باعتبار 57.5 دولار في ساعة البرامج أو في عدد + +217 +00:15:16,710 --> 00:15:21,030 +المجموعات من مجموعات البرامج وعلى الجانب الواقعي، + +218 +00:15:21,030 --> 00:15:28,040 +بيظهر المجموعات 276 ألف دولار في عدد المجموعاتأو + +219 +00:15:28,040 --> 00:15:30,600 +عدد المجلدات التي تنتج منها لماذا؟ لأنه باعتبار + +220 +00:15:30,600 --> 00:15:33,560 +مصالحنا على عدد المجلدات التي تنتج منها مصالحنا + +221 +00:15:33,560 --> 00:15:35,380 +المجلدات التي تنتج منها مصالحنا على عدد المجلدات + +222 +00:15:35,380 --> 00:15:37,620 +التي تنتج منها مصالحنا على عدد المجلدات التي تنتج + +223 +00:15:37,620 --> 00:15:38,400 +منها مصالحنا على عدد المجلدات التي تنتج منها + +224 +00:15:38,400 --> 00:15:38,920 +مصالحنا على عدد المجلدات التي تنتج منها مصالحنا + +225 +00:15:38,920 --> 00:15:39,720 +على عدد المجلدات التي تنتج منها مصالحنا على عدد + +226 +00:15:39,720 --> 00:15:41,600 +المجلدات التي تنتج منها + +227 +00:15:44,020 --> 00:15:46,880 +عندما قررنا او عندما قررنا مقارنة مقارنة مقارنة + +228 +00:15:46,880 --> 00:15:47,600 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +229 +00:15:47,600 --> 00:15:51,260 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +230 +00:15:51,260 --> 00:15:58,600 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +231 +00:16:00,040 --> 00:16:04,000 +التغيير في عدد المجموعات التي تنتج من المجموعات + +232 +00:16:04,000 --> 00:16:07,940 +الاصطناعية والمجموعات المستقبلية لن يؤثر على + +233 +00:16:07,940 --> 00:16:12,620 +مجموعاتنا المستقبلية ولكن عندما نعتبر تجارب هذه + +234 +00:16:12,620 --> 00:16:17,900 +المجموعات، نتعامل معها كإنها مستوى وليس مستوى. + +235 +00:16:17,900 --> 00:16:23,440 +لذلك، هذا المشكلة ليست مسبوطة في مجموعة التجارب + +236 +00:16:23,440 --> 00:16:23,600 +المستوية. + +237 +00:16:26,800 --> 00:16:29,920 +مصادر المصادر المستقبلية مستقبلية مستقبلية + +238 +00:16:29,920 --> 00:16:30,860 +مستقبلية مستقبلية مستقبلية مستقبلية مستقبلية + +239 +00:16:30,860 --> 00:16:46,620 +مستقبلية مستقبلية مستقبلية مستقبلية + +240 +00:16:50,030 --> 00:16:53,710 +بالطبع مصادر مصادر مستقبلية مستقبلية مستقبلية + +241 +00:16:53,710 --> 00:16:57,350 +مستقبلية مستقبلية مستقبلية مستقبلية مستقبلية + +242 +00:16:57,350 --> 00:16:57,390 +مستقبلية مستقبلية مستقبلية مستقبلية مستقبلية + +243 +00:16:57,390 --> 00:17:00,990 +مستقبلية مستقبلية مستقبلية + +244 +00:17:00,990 --> 00:17:07,870 +مستقبلية + +245 +00:17:07,870 --> 00:17:16,140 +مستقبليةعن طريق + +246 +00:17:16,140 --> 00:17:21,320 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +247 +00:17:21,320 --> 00:17:21,580 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +248 +00:17:21,580 --> 00:17:22,260 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +249 +00:17:22,260 --> 00:17:26,600 +عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل عمل + +250 +00:17:26,600 --> 00:17:31,760 +عمل عهي استخدام افعالية، استخدام استخدام استخدام + +251 +00:17:31,760 --> 00:17:32,680 +استخدام استخدام استخدام استخدام استخدام استخدام + +252 +00:17:32,680 --> 00:17:33,760 +استخدام استخدام استخدام استخدام استخدام استخدام + +253 +00:17:33,760 --> 00:17:43,780 +استخدام استخدام استخدام استخدام استخدام + +254 +00:17:43,920 --> 00:17:49,500 +ونقدم الـ Variances ونقدم الـ Efficiency Variance + +255 +00:17:49,500 --> 00:17:52,080 +التي ليست أبداً Variance لـ Fixed Manufacturing + +256 +00:17:52,080 --> 00:17:55,080 +Overhead ونقدم أيضًا الـ Production Volume + +257 +00:17:55,080 --> 00:17:59,380 +Variance التي ليست أبداً Variance لـ Variable + +258 +00:17:59,380 --> 00:18:04,220 +Manufacturing Overhead هذا هو المعنى لتحديث الـ 4 + +259 +00:18:04,220 --> 00:18:11,870 +Variants كما يمكننا أن نرى هناالكثير من الاختلافات + +260 +00:18:11,870 --> 00:18:14,890 +التي يمكن أن تكون أو لا يمكن أن تكون في المصمم + +261 +00:18:14,890 --> 00:18:17,030 +المصمم المخصص والمصمم المخصص المخصص المخصص المخصص + +262 +00:18:17,030 --> 00:18:17,610 +المخصص المخصص المخصص المخصص المخصص المخصص المخصص + +263 +00:18:17,610 --> 00:18:19,790 +المخصص المخصص المخصص المخصص المخصص المخصص المخصص + +264 +00:18:19,790 --> 00:18:20,950 +المخصص المخصص المخصص المخصص المخصص المخصص المخصص + +265 +00:18:20,950 --> 00:18:21,730 +المخصص المخصص المخصص المخصص المخصص المخصص المخصص + +266 +00:18:21,730 --> 00:18:23,310 +المخصص المخصص المخصص المخصص المخصص المخصص المخصص + +267 +00:18:23,310 --> 00:18:34,450 +المخصص المخصص المخصص المخصص المخصص المخصص المخ + +268 +00:18:53,610 --> 00:18:59,310 +كتشن وايز مصنع جروب بريميال طعام بروسيسورز، + +269 +00:18:59,310 --> 00:19:03,090 +الاختلاف هو بعض المصنع من البيانات التجارية لكتشن + +270 +00:19:03,090 --> 00:19:08,920 +وايز لعام ديسمبر تلاتة واحد عام 2012Manufacturing + +271 +00:19:08,920 --> 00:19:12,960 +overhead variables are fixed. Budgeted number of + +272 +00:19:12,960 --> 00:19:17,160 +output units nine hundred ninety nine eight + +273 +00:19:17,160 --> 00:19:22,700 +hundred eighty one The budgeted number of units + +274 +00:19:22,700 --> 00:19:25,940 +eight + +275 +00:19:25,940 --> 00:19:31,420 +hundred eighty + +276 +00:19:31,420 --> 00:19:39,070 +nine yes Land allocation rate is eightEight + +277 +00:19:39,070 --> 00:19:41,030 +hundred and eighty-eight. + +278 +00:19:49,330 --> 00:19:52,570 +Yes. Plant allocation rate two machine hours + +279 +00:19:52,570 --> 00:19:58,030 +daily. Plant allocation + +280 +00:19:58,030 --> 00:20:00,630 +rate two machine hours. + +281 +00:20:04,300 --> 00:20:10,420 +ولذلك من هذه المعلومات + +282 +00:20:10,420 --> 00:20:14,520 +سأخبركم + +283 +00:20:14,520 --> 00:20:19,300 +بأن عدد المساعدات التي سنستخدمها هي عدد المساعدات + +284 +00:20:19,300 --> 00:20:26,160 +التي سنستخدمهالأن كما سنرى، لا يوجد معلومات مباشرة + +285 +00:20:26,160 --> 00:20:32,360 +تقول إن الساعات الموظفة هي قيمة التعامل مع + +286 +00:20:32,360 --> 00:20:36,000 +الساعات، ولكن باعتبار هذه المعلومات، سأخبرك أن + +287 +00:20:36,000 --> 00:20:40,100 +الساعات الموظفة هي قيمة التعامل مع الساعات، نعم؟ + +288 +00:20:40,100 --> 00:20:46,400 +عدد عمل الساعات الموظفة هو 1825 + +289 +00:20:46,690 --> 00:20:53,890 +actual number of machine hours used one thousand + +290 +00:20:53,890 --> 00:20:57,670 +twenty + +291 +00:20:57,670 --> 00:21:07,130 +four static budget + +292 +00:21:07,130 --> 00:21:15,950 +variable manufacturing overhead costseventy one + +293 +00:21:15,950 --> 00:21:21,230 +thousand forty + +294 +00:21:21,230 --> 00:21:27,670 +dollars compute the following quantities you + +295 +00:21:27,670 --> 00:21:34,490 +should be able to do so in the described order one + +296 +00:21:34,490 --> 00:21:39,180 +positive number of my coaching hours is lessتعطينا + +297 +00:21:39,180 --> 00:21:45,940 +فقط هذه المعلومات دعوني + +298 +00:21:45,940 --> 00:21:53,860 +أعطي المعلومات الموجودة في الوصف الوصف الوصف الوصف + +299 +00:21:53,860 --> 00:22:03,440 +الوصف الوصف الوصف الوصف الوصف الوصف الوصف + +300 +00:22:06,920 --> 00:22:20,740 +yes six hundred and eight eight + +301 +00:22:20,740 --> 00:22:22,960 +hundred + +302 +00:22:31,720 --> 00:22:35,640 +ولا أن أقول لكم دائما، كما قلنا قبل قليل، دائما، + +303 +00:22:35,640 --> 00:22:38,360 +باعتبار مصمم المصمم المصمم المصمم المصمم المصمم + +304 +00:22:38,360 --> 00:22:38,560 +المصمم المصمم المصمم المصمم المصمم المصمم المصمم + +305 +00:22:38,560 --> 00:22:41,300 +المصمم المصمم المصمم المصمم المصمم المصمم المصمم + +306 +00:22:41,300 --> 00:22:41,900 +المصمم المصمم المصمم المصمم المصمم المصمم المصمم + +307 +00:22:41,900 --> 00:22:43,700 +المصمم المصمم المصمم المصمم المصمم المصمم المصمم + +308 +00:22:43,700 --> 00:22:44,060 +المصمم المصمم المصمم المصمم المصمم المصمم المصمم + +309 +00:22:44,060 --> 00:22:50,140 +المصمم المصمم المصمم المصمم المصمم المصمم المصمم + +310 +00:22:50,140 --> 00:22:50,560 +الم + +311 +00:22:58,910 --> 00:23:09,830 +بقيمة عامة صحيح؟ وهي نفس التخطيط لتعامل تسريب + +312 +00:23:09,830 --> 00:23:12,730 +مصادر التسريب التسريب التسريب التسريب التسريب + +313 +00:23:12,730 --> 00:23:12,890 +التسريب التسريب التسريب التسريب التسريب التسريب + +314 +00:23:12,890 --> 00:23:14,670 +التسريب التسريب التسريب التسريب التسريب التسريب + +315 +00:23:14,670 --> 00:23:16,070 +التسريب التسريب التسريب التسريب التسريب التسريب + +316 +00:23:16,070 --> 00:23:24,090 +التسريب التسريب التسريب التسريب التسريب التسريب + +317 +00:23:24,090 --> 00:23:27,230 +التس + +318 +00:23:28,750 --> 00:23:36,550 +ننتي سيكس ننتي سيكس ننتي سيكس ننتي سيكس ننتي سيكس + +319 +00:23:36,550 --> 00:23:38,650 +ننتي سيكس ننتي سيكس ننتي سيكس ننتي سيكس ننتي سيكس + +320 +00:23:38,650 --> 00:23:46,130 +ننتي سيكس ننتي سيكس ننتي سيكس ننتي سيكس ننتي سيكس + +321 +00:23:46,130 --> 00:23:46,170 +ننتي سيكس ننتي سيكس ننتي سيكس ننتي سيكس ننتي سيكس + +322 +00:23:46,170 --> 00:23:47,510 +ننتي سيكس ننتي سيكس + +323 +00:23:51,450 --> 00:23:54,870 +According to this information they need us to + +324 +00:23:54,870 --> 00:23:59,730 +calculate some of the numbers or some of the + +325 +00:23:59,730 --> 00:24:03,090 +information that could be used in our variance + +326 +00:24:03,090 --> 00:24:06,390 +analysis Therefore number one what is required + +327 +00:24:06,390 --> 00:24:11,830 +Budgeted + +328 +00:24:11,830 --> 00:24:19,860 +number of machine hours plannedSo what do you + +329 +00:24:19,860 --> 00:24:22,080 +think or how we are going to calculate the + +330 +00:24:22,080 --> 00:24:31,300 +budgeted number of machine hours planned Excellent + +331 +00:24:31,300 --> 00:24:35,600 +but not by using the actual number excellent + +332 +00:24:35,600 --> 00:24:40,480 +budgeted number yes if if they if they say planned + +333 +00:24:40,480 --> 00:24:45,900 +they mean according to our static budgetبالنسبة + +334 +00:24:45,900 --> 00:24:49,920 +لعاملنا وعندما يقولون عدد مجرم عملية عملية عملية + +335 +00:24:49,920 --> 00:24:50,060 +عملية عملية عملية عملية عملية عملية عملية عملية + +336 +00:24:50,060 --> 00:24:51,160 +عملية عملية عملية عملية عملية عملية عملية عملية + +337 +00:24:51,160 --> 00:24:56,520 +عملية عملية عملية عملية عملية عملية عملية عملية + +338 +00:24:56,520 --> 00:25:01,120 +عملية عملية عملية عملية عملية عملية عملية عملية + +339 +00:25:01,120 --> 00:25:01,360 +عملية عملية عملية عملية عملية عملية عملية عملية + +340 +00:25:01,360 --> 00:25:11,420 +عملية عملية عملية عملية عملية عملية عملية عمل + +341 +00:25:18,290 --> 00:25:25,390 +مضيف بالطبع هذه المعلومات المخصصة الى عدد + +342 +00:25:25,390 --> 00:25:30,950 +التطبيقات هي 2 ساعة عملية الروحانية على جزء فكل + +343 +00:25:30,950 --> 00:25:35,810 +جزء سيستخدم طبق عالي 2 ساعات عملية الروحانية على + +344 +00:25:35,810 --> 00:25:37,050 +جزء فكل جزء سيستخدم طبق عالي 2 ساعات عملية + +345 +00:25:37,050 --> 00:25:41,110 +الروحانية على جزء فكل جزء سيستخدم + +346 +00:25:46,860 --> 00:25:52,700 +مشينا ساعات، لذلك نحتاج 1776 + +347 +00:25:52,700 --> 00:26:00,000 +ساعات مشينا أو ساعات مشينا عادية لإنشاء 888 + +348 +00:26:00,000 --> 00:26:02,880 +رقم مخطط أو مخطط مخطط او 888 رقم مخطط او 888 رقم + +349 +00:26:02,880 --> 00:26:05,000 +مخطط او 888 رقم مخطط او 888 رقم مخطط او 888 رقم + +350 +00:26:05,000 --> 00:26:05,140 +مخطط او 888 رقم مخطط او 888 رقم مخطط او 888 رقم + +351 +00:26:05,140 --> 00:26:06,660 +مخطط او 888 رقم مخطط او 888 رقم مخطط او 888 رقم + +352 +00:26:06,660 --> 00:26:06,700 +مخطط او 888 رقم مخطط او 888 رقم مخطط او 888 رقم + +353 +00:26:06,700 --> 00:26:09,900 +مخطط او 888 رقم مخطط او + +354 +00:26:16,370 --> 00:26:21,570 +Therefore they need a budgeted + +355 +00:26:21,570 --> 00:26:27,990 +fixed manufacturing overhead per machine hour + +356 +00:26:38,760 --> 00:26:41,580 +بقيمة عملية تجارب تجارب عملية تجارب عملية تجارب + +357 +00:26:41,580 --> 00:26:42,460 +عملية تجارب عملية تجارب عملية تجارب عملية تجارب + +358 +00:26:42,460 --> 00:26:50,180 +عملية تجارب عملية تجارب عملية تجارب عملية تجارب + +359 +00:26:50,180 --> 00:26:53,580 +عملية تجارب عملية تجارب عملية تجارب عملية تجارب + +360 +00:26:53,580 --> 00:26:53,700 +عملية تجارب عملية تجارب عملية تجارب عملية تجارب + +361 +00:26:53,700 --> 00:27:08,640 +عملية تجارب عملية تجارب عملية تجارب عملية + +362 +00:27:08,640 --> 00:27:12,870 +تجارهو الانتقال من عمليات التدفق المستقبلية على + +363 +00:27:12,870 --> 00:27:14,730 +عمليات التدفق المستقبلية على عمليات التدفق + +364 +00:27:14,730 --> 00:27:15,310 +المستقبلية على عمليات التدفق المستقبلية على عمليات + +365 +00:27:15,310 --> 00:27:16,570 +التدفق المستقبلية على عمليات التدفق المستقبلية على + +366 +00:27:16,570 --> 00:27:20,470 +عمليات التدفق المستقبلية + +367 +00:27:26,610 --> 00:27:33,990 +بداية السنة، لذلك نستخدم دائمًا مجموعة + +368 +00:27:33,990 --> 00:27:35,890 +مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة + +369 +00:27:35,890 --> 00:27:36,770 +مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة + +370 +00:27:36,770 --> 00:27:38,470 +مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة + +371 +00:27:38,470 --> 00:27:39,050 +مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة + +372 +00:27:39,050 --> 00:27:40,010 +مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة + +373 +00:27:40,010 --> 00:27:50,530 +مجموعة مجموعة مجموعة مجموعة + +374 +00:27:50,530 --> 00:27:52,910 +مجموعة + +375 +00:27:56,610 --> 00:28:02,670 +376 320 هذه المقاومة هي المقاومة التي تكون مجموعة + +376 +00:28:02,670 --> 00:28:06,470 +منها ، إنها ليست المقاومة باعتبارنا الاصطناعي + +377 +00:28:06,470 --> 00:28:11,190 +348000 + +378 +00:28:11,190 --> 00:28:14,090 +96 لكن كما نستطيع أن نرى هذه المقاومة في مجموعة + +379 +00:28:14,090 --> 00:28:17,430 +الاصطناعي ليس في مجموعة اصطناعي + +380 +00:28:21,220 --> 00:28:26,300 +قمنا بقول إن المقاومة المستقبلية المستقبلية + +381 +00:28:26,300 --> 00:28:27,600 +المستقبلية المستقبلية المستقبلية المستقبلية + +382 +00:28:27,600 --> 00:28:30,360 +المستقبلية المستقبلية المستقبلية المستقبلية + +383 +00:28:30,360 --> 00:28:50,980 +المستقبلية المستقبلية المستقبلية + +384 +00:28:51,270 --> 00:28:58,290 +لذلك سنستخدم الـ 348996 + +385 +00:28:59,290 --> 00:29:02,930 +طبعاً مقارنة بمجموعة عدد عدد عدد عدد عدد عدد عدد + +386 +00:29:02,930 --> 00:29:03,490 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +387 +00:29:03,490 --> 00:29:05,590 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +388 +00:29:05,590 --> 00:29:07,950 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +389 +00:29:07,950 --> 00:29:07,990 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +390 +00:29:07,990 --> 00:29:11,610 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +391 +00:29:11,610 --> 00:29:15,370 +عدد عدد ع + +392 +00:29:28,950 --> 00:29:43,890 +سيكون 196 دولار في ساعة الهواتف رقم + +393 +00:29:43,890 --> 00:29:50,930 +ثالث لذلك + +394 +00:29:50,930 --> 00:29:51,670 +الهواتف المدفنة + +395 +00:29:54,790 --> 00:29:57,130 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +396 +00:29:57,130 --> 00:29:59,070 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +397 +00:29:59,070 --> 00:30:05,050 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +398 +00:30:05,050 --> 00:30:06,050 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +399 +00:30:06,050 --> 00:30:06,110 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +400 +00:30:06,110 --> 00:30:06,610 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +401 +00:30:06,610 --> 00:30:18,230 +مصادر مصادر مصادر مصادر مصادر مصادر مصادر مصادر + +402 +00:30:25,690 --> 00:30:31,410 +نمبر المجموعات من مبادرة المجموعات + +403 +00:30:40,490 --> 00:30:45,270 +76000 .. طبعا قلنا دائما أن القياسات، رغم أنها + +404 +00:30:45,270 --> 00:30:48,910 +للمصمم المصمم أو للمصمم المستعمر أو للمصمم + +405 +00:30:48,910 --> 00:30:52,890 +المستعمر، إذا .. إذا كنا نعتبر القياسات المجلسية، + +406 +00:30:52,890 --> 00:31:00,450 +يحتاج إلى أن يكون اتفاقر قبل بداية الوقتبالتالي، + +407 +00:31:00,450 --> 00:31:05,190 +سنستخدم المقالات التي تتوفر داخل مجموعتنا الطبيعي. + +408 +00:31:05,950 --> 00:31:11,270 +إذا استخدمنا الـ 76800، فهذه ليست مقالة المجموعة + +409 +00:31:11,270 --> 00:31:15,970 +الطبيعية. هذه المقالة تتوافر بمجموعتنا الحقيقي، + +410 +00:31:15,970 --> 00:31:22,810 +ولكن يجب أن نعتبر ما قررناه قبل البدايةبقية الوقت + +411 +00:31:22,810 --> 00:31:25,850 +، لذلك نحتاج إلى عدد الميزاني الطبيعي بالطبع هذا + +412 +00:31:25,850 --> 00:31:29,290 +لن يكون بسهولة مثل عدد الميزاني الطبيعي المستقبلي + +413 +00:31:29,290 --> 00:31:31,630 +لماذا؟ لأن عدد الميزاني الطبيعي المستقبلي + +414 +00:31:31,630 --> 00:31:31,770 +المستقبلي المستقبلي المستقبلي المستقبلي المستقبلي + +415 +00:31:31,770 --> 00:31:34,170 +المستقبلي المستقبلي المستقبلي المستقبلي المستقبلي + +416 +00:31:34,170 --> 00:31:34,410 +المستقبلي المستقبلي المستقبلي المستقبلي المستقبلي + +417 +00:31:34,410 --> 00:31:35,750 +المستقبلي المستقبلي المستقبلي المستقبلي المستقبلي + +418 +00:31:35,750 --> 00:31:37,870 +المستقبلي المستقبلي المستقبلي المستقبلي المستقبلي + +419 +00:31:37,870 --> 00:31:43,430 +المستقبلي المستقبلي المستقبلي المست + +420 +00:31:44,910 --> 00:31:48,710 +وقد أعطونا قطعة من المعلومات ان مجموعات تجارب مصمم + +421 +00:31:48,710 --> 00:31:50,030 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +422 +00:31:50,030 --> 00:31:51,150 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +423 +00:31:51,150 --> 00:31:53,810 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +424 +00:31:53,810 --> 00:31:54,950 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +425 +00:31:54,950 --> 00:32:01,130 +مصمم مصمم مصمم مصمم + +426 +00:32:01,130 --> 00:32:08,730 +مصمم مصمم مصمم مصمم + +427 +00:32:08,730 --> 00:32:14,670 +مصم + +428 +00:32:16,420 --> 00:32:23,380 +$ per machine hour any + +429 +00:32:23,380 --> 00:32:24,240 +questions؟ + +430 +00:32:48,670 --> 00:32:56,670 +نمبر أربع أرجوك لذلك + +431 +00:32:56,670 --> 00:33:02,370 +نمبر أربع نحن نحتاج لنقوم بتخطيط عدد المساعدات + +432 +00:33:02,370 --> 00:33:07,930 +المجهودة نمبر + +433 +00:33:07,930 --> 00:33:10,570 +عدد الساعات المجهودة + +434 +00:33:21,080 --> 00:33:29,480 +ماذا لو كنا نستخدم عدد + +435 +00:33:29,480 --> 00:33:33,520 +المواعي الخاص + +436 +00:33:33,520 --> 00:33:38,080 +بنا لكي نستخدم عدد المواعي الخاص بنا لكي نستخدم + +437 +00:33:38,080 --> 00:33:43,120 +عدد المواعي الخاص بنا لكي نستخدم عدد المواعي الخاص + +438 +00:33:43,120 --> 00:33:50,340 +بنا لكيIs this term familiar? How do we prepare + +439 +00:33:50,340 --> 00:33:51,480 +the flexible budget? + +440 +00:33:54,180 --> 00:34:01,280 +الأسعار المستقبلية مهتمة بأسعار مستقبلية ومهتمة + +441 +00:34:01,280 --> 00:34:07,020 +بأسعار مستقبلية ومهتمة بأسعار مستقبلية ومهتمة + +442 +00:34:07,020 --> 00:34:09,700 +بأسعار مستقبلية ومهتمة بأسعار مستقبلية ومهتمة + +443 +00:34:09,700 --> 00:34:11,980 +بأسعار مستقبلية ومهتمة بأسعار مستقبلية ومهتمة + +444 +00:34:11,980 --> 00:34:16,560 +بأسعار مستقبلية ومهتمة بأسعار مستقبلية ومهتمة + +445 +00:34:16,560 --> 00:34:23,000 +بأسعار + +446 +00:34:24,270 --> 00:34:27,650 +كما يمكننا أن نرى هنا كيف .. كيف نقوم بالتخطيط + +447 +00:34:27,650 --> 00:34:31,490 +للقانون المستخدم للقانون المستخدم للقانون المستخدم + +448 +00:34:31,490 --> 00:34:32,150 +للقانون المستخدم للقانون المستخدم للقانون المستخدم + +449 +00:34:32,150 --> 00:34:34,650 +للقانون المستخدم للقانون المستخدم للقانون المستخدم + +450 +00:34:34,650 --> 00:34:35,550 +للقانون المستخدم للقانون المستخدم للقانون المستخدم + +451 +00:34:35,550 --> 00:34:35,870 +للقانون المستخدم للقانون المستخدم للقانون المستخدم + +452 +00:34:35,870 --> 00:34:40,450 +للقانون المستخدم للقانون المستخدم للقانون المستخدم + +453 +00:34:40,450 --> 00:34:42,990 +للقانون المستخدم + +454 +00:34:45,310 --> 00:34:48,990 +نعم لقد قمنا بالتخطيط فقط لقد قمنا بالتخطيط فقط + +455 +00:34:48,990 --> 00:34:49,850 +لقد قمنا بالتخطيط فقط لقد قمنا بالتخطيط فقط لقد + +456 +00:34:49,850 --> 00:34:52,630 +قمنا بالتخطيط فقط لقد قمنا بالتخطيط فقط لقد قمنا + +457 +00:34:52,630 --> 00:34:53,130 +بالتخطيط فقط لقد قمنا بالتخطيط فقط لقد قمنا + +458 +00:34:53,130 --> 00:34:54,250 +بالتخطيط فقط لقد قمنا بالتخطيط فقط لقد قمنا + +459 +00:34:54,250 --> 00:34:56,570 +بالتخطيط فقط لقد قمنا بالتخطيط فقط لقد قمنا + +460 +00:34:56,570 --> 00:35:00,730 +بالتخطيط فقط لقد قمنا بالتخطيط فقط لقد قمنا + +461 +00:35:00,730 --> 00:35:07,430 +بالتخطيط فقط لقد قمنا بالتخطيط فقط + +462 +00:35:07,430 --> 00:35:12,970 +لقد قمنا بالتخطيط + +463 +00:35:12,970 --> 00:35:21,770 +فقط ل40$ per machine hour which would equal 1920 + +464 +00:35:21,770 --> 00:35:27,610 +machine hours therefore + +465 +00:35:27,610 --> 00:35:34,510 +I need to ask the 1920 would it be according to + +466 +00:35:34,510 --> 00:35:39,910 +the standard or according to the actual number of + +467 +00:35:39,910 --> 00:35:47,780 +machine hoursبالنسبة لقيمنا، لذلك الـ 1920 عامة + +468 +00:35:47,780 --> 00:35:49,680 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +469 +00:35:49,680 --> 00:35:51,100 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +470 +00:35:51,100 --> 00:35:52,740 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +471 +00:35:52,740 --> 00:35:53,060 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +472 +00:35:53,060 --> 00:35:53,080 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +473 +00:35:53,080 --> 00:35:53,280 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +474 +00:35:53,280 --> 00:36:07,440 +عامة عامة عامة عامة عامة عامة عامة عامة + +475 +00:36:07,440 --> 00:36:18,100 +علذلك الأن رقم 5 هو + +476 +00:36:18,100 --> 00:36:22,040 +الرقم + +477 +00:36:22,040 --> 00:36:25,180 +الواقعي للخروج، + +478 +00:36:25,180 --> 00:36:32,060 +بالطبع في المجموعاتماذا تعتقد؟ او كيف تعتقد اننا + +479 +00:36:32,060 --> 00:36:37,720 +نستطيع تخطيط الانتجار الواقعي؟ نحتاج تخطيط انتجار + +480 +00:36:37,720 --> 00:36:42,480 +الانتجار الواقعي من المجموعات التي تم تصميمها؟ وقد + +481 +00:36:42,480 --> 00:36:48,250 +قلنا فقط بأن المدفع المساعد يتعامل مع ذلكيعني أن + +482 +00:36:48,250 --> 00:36:54,070 +الـ1920 ساعة الروحانية هي الساعة الروحانية العامة + +483 +00:36:54,070 --> 00:36:57,430 +التي تصنع هذا المجموعة، تصنع هذا المجموعة التي + +484 +00:36:57,430 --> 00:36:57,970 +تصنع هذا المجموعة التي تصنع هذا المجموعة التي تصنع + +485 +00:36:57,970 --> 00:36:58,130 +هذا المجموعة التي تصنع هذا المجموعة التي تصنع هذا + +486 +00:36:58,130 --> 00:36:58,190 +المجموعة التي تصنع هذا المجموعة التي تصنع هذا + +487 +00:36:58,190 --> 00:36:58,690 +المجموعة التي تصنع هذا المجموعة التي تصنع هذا + +488 +00:37:14,250 --> 00:37:19,090 +yes excellent excellent + +489 +00:37:19,090 --> 00:37:24,090 +excellent therefore the 1920 is is is concerned + +490 +00:37:24,090 --> 00:37:26,590 +with the standard quantity therefore as we can see + +491 +00:37:26,590 --> 00:37:29,570 +here it is the standard quantity multiplied by the + +492 +00:37:29,570 --> 00:37:32,430 +standard rate correct how did we get the standard + +493 +00:37:32,430 --> 00:37:38,280 +quantityبالنسبة لجمعنا المستقبلي نزلنا نزلنا نزلنا + +494 +00:37:38,280 --> 00:37:38,920 +نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا + +495 +00:37:38,920 --> 00:37:40,220 +نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا + +496 +00:37:40,220 --> 00:37:42,020 +نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا + +497 +00:37:42,020 --> 00:37:43,620 +نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا + +498 +00:37:43,620 --> 00:37:44,300 +نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا + +499 +00:37:44,300 --> 00:37:51,500 +نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا نزلنا + +500 +00:37:51,500 --> 00:37:54,800 +نزلنا + +501 +00:37:54,800 --> 00:37:54,860 +ن + +502 +00:37:58,670 --> 00:38:04,150 +ولذلك، عدد المجتمعات التي يتم تخزينها هي 1920 ساعة + +503 +00:38:04,150 --> 00:38:05,530 +عملية العملية العملية العملية العملية العملية + +504 +00:38:05,530 --> 00:38:06,270 +العملية العملية العملية العملية العملية العملية + +505 +00:38:06,270 --> 00:38:08,970 +العملية العملية العملية العملية العملية العملية + +506 +00:38:08,970 --> 00:38:09,590 +العملية العملية العملية العملية العملية العملية + +507 +00:38:09,590 --> 00:38:15,230 +العملية العملية العملية العملية العملية العملية + +508 +00:38:15,230 --> 00:38:16,090 +العملية العملية العملية العملية العملية العملية + +509 +00:38:16,090 --> 00:38:16,110 +العملية العملية العملية العملية العملية العملية + +510 +00:38:16,110 --> 00:38:16,610 +العملية العملية العملية العملية العملية العملية + +511 +00:38:16,610 --> 00:38:16,910 +العملية العملية العملية العملية العملية العملية + +512 +00:38:16,910 --> 00:38:26,710 +الع + +513 +00:38:28,380 --> 00:38:32,160 +the actual + +514 +00:38:32,160 --> 00:38:37,420 +number of machine hours used per output unit + +515 +00:38:37,420 --> 00:38:47,680 +therefore + +516 +00:38:47,680 --> 00:38:55,460 +we + +517 +00:38:55,460 --> 00:39:00,370 +need to calculatehow much machine hours were used + +518 +00:39:00,370 --> 00:39:04,530 +up to produce one unit of the nine hundred and + +519 +00:39:04,530 --> 00:39:09,050 +sixty units correct? therefore they gave us a + +520 +00:39:09,050 --> 00:39:13,350 +piece of information that we used actual number of + +521 +00:39:13,350 --> 00:39:16,090 +machine hours by the amount of one thousand eight + +522 +00:39:16,090 --> 00:39:17,710 +hundred and twenty four correct? + +523 +00:39:20,370 --> 00:39:25,150 +yes and the one thousand eight hundred and twenty + +524 +00:39:25,150 --> 00:39:30,050 +four machine hours were used to calculate sorry + +525 +00:39:30,050 --> 00:39:34,310 +were used to produce nine hundred and sixty units + +526 +00:39:34,310 --> 00:39:38,330 +correct therefore + +527 +00:39:38,330 --> 00:39:46,850 +it would be one point nine machine hours per unit + +528 +00:39:48,130 --> 00:39:55,410 +هذا بالطبع مقاومة حقيقية وليس مقاومة عامة بالطبع + +529 +00:39:55,410 --> 00:39:59,990 +بما أننا انتهينا من هذا اليوم وان شاء الله سنكمل + +530 +00:39:59,990 --> 00:40:07,590 +المرة التالية بحساب بعض المشاكل بعد انتقال إلى + +531 +00:40:07,590 --> 00:40:11,710 +القصة التالية شكرا للمساعدة وأراك المرة التالية ان + +532 +00:40:11,710 --> 00:40:12,070 +شاء الله + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/cRUDtRsJUpY_raw.json b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/cRUDtRsJUpY_raw.json new file mode 100644 index 0000000000000000000000000000000000000000..4f1e5776802e7803737d6446023d0aa46543c41b --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/cRUDtRsJUpY_raw.json @@ -0,0 +1 @@ +{"segments": [{"id": 1, "seek": 4569, "start": 20.89, 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"text": "لذلك إذا كانت التغيير مادية، يجب أن نعتبر الأن إذا كانت التغيير داخل التحكم في المدير أو خارج التحكم في المدير، لذلك إذا", "tokens": [1211, 8848, 23275, 11933, 15730, 25961, 2655, 16712, 17082, 1829, 13546, 3714, 18513, 10632, 12399, 7251, 7435, 3555, 14739, 8717, 34268, 26890, 16247, 1863, 11933, 15730, 25961, 2655, 16712, 17082, 1829, 13546, 11778, 47283, 1211, 16712, 5016, 24793, 8978, 9673, 3215, 13546, 34051, 16490, 9640, 7435, 16712, 5016, 24793, 8978, 9673, 3215, 13546, 12399, 5296, 8848, 23275, 11933, 15730], "avg_logprob": -0.5283854325612386, "compression_ratio": 1.912280701754386, "no_speech_prob": 3.5762786865234375e-07, "words": [{"start": 74.23, "end": 75.03, "word": "لذلك", "probability": 0.6680908203125}, {"start": 75.03, "end": 76.25, "word": " إذا", "probability": 0.86865234375}, {"start": 76.25, "end": 76.85, "word": " كانت", "probability": 0.843017578125}, {"start": 76.85, "end": 77.59, "word": " التغيير", "probability": 0.591094970703125}, {"start": 77.59, 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"probability": 0.69091796875}, {"start": 86.37, "end": 86.89, "word": " خارج", "probability": 0.94921875}, {"start": 86.89, "end": 87.69, "word": " التحكم", "probability": 0.8435872395833334}, {"start": 87.69, "end": 88.01, "word": " في", "probability": 0.79541015625}, {"start": 88.01, "end": 88.77, "word": " المدير،", "probability": 0.84423828125}, {"start": 88.77, "end": 90.13, "word": " لذلك", "probability": 0.83740234375}, {"start": 90.13, "end": 91.11, "word": " إذا", "probability": 0.934814453125}], "temperature": 1.0}, {"id": 4, "seek": 11870, "start": 94.08, "end": 118.7, "text": "إذا كانت الميزة مادية وكانت داخل التحكم في المؤسسة أو داخل التحكم في الوظيفة نفسها، لذلك، هذه الميزة كانت بسبب بعض المفاوضات في الوظيفة، بعض المفاوضات في حركتنا، بعض المفاوضات في حركتنا", "tokens": [28814, 15730, 25961, 2655, 9673, 1829, 11622, 3660, 3714, 18513, 10632, 4032, 41361, 2655, 11778, 47283, 1211, 16712, 5016, 24793, 8978, 9673, 33604, 3794, 3794, 3660, 34051, 11778, 47283, 1211, 16712, 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"word": " داخل", "probability": 0.7510579427083334}, {"start": 100.44, "end": 101.98, "word": " التحكم", "probability": 0.463623046875}, {"start": 101.98, "end": 103.1, "word": " في", "probability": 0.5439453125}, {"start": 103.1, "end": 104.36, "word": " المؤسسة", "probability": 0.632568359375}, {"start": 104.36, "end": 104.62, "word": " أو", "probability": 0.9521484375}, {"start": 104.62, "end": 105.02, "word": " داخل", "probability": 0.8797200520833334}, {"start": 105.02, "end": 105.78, "word": " التحكم", "probability": 0.8995768229166666}, {"start": 105.78, "end": 106.5, "word": " في", "probability": 0.87060546875}, {"start": 106.5, "end": 107.04, "word": " الوظيفة", "probability": 0.519677734375}, {"start": 107.04, "end": 108.12, "word": " نفسها،", "probability": 0.81494140625}, {"start": 108.12, "end": 108.92, "word": " لذلك،", "probability": 0.567047119140625}, {"start": 108.92, "end": 109.6, "word": " هذه", "probability": 0.35498046875}, {"start": 109.6, "end": 110.1, "word": " 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المفاوضات", "probability": 0.9856770833333334}, {"start": 117.92, "end": 118.16, "word": " في", "probability": 0.97802734375}, {"start": 118.16, "end": 118.7, "word": " حركتنا", "probability": 0.88623046875}], "temperature": 1.0}, {"id": 5, "seek": 13319, "start": 121.25, "end": 133.19, "text": "لذلك، لا يجب أن نحمل هذه المفاوضات من مجموعة إلى مجموعة أخرى، لذلك، يجب أن نكتبها بعد وصول المواد الخاصة بنا، لذلك، إذا كانت مادية", "tokens": [1211, 8848, 23275, 12399, 20193, 7251, 7435, 3555, 14739, 8717, 35571, 1211, 29538, 9673, 5172, 995, 2407, 11242, 9307, 9154, 3714, 7435, 2304, 45367, 3660, 30731, 3714, 7435, 2304, 2407, 27884, 5551, 34740, 7578, 12399, 5296, 8848, 23275, 12399, 7251, 7435, 3555, 14739, 8717, 4117, 2655, 3555, 11296, 39182, 4032, 9381, 12610, 9673, 14407, 3215, 33962, 33546, 3660, 4724, 8315, 12399, 5296, 8848, 23275, 12399, 11933, 15730, 25961, 2655, 3714, 18513, 10632], "avg_logprob": -0.601027397260274, "compression_ratio": 1.673758865248227, "no_speech_prob": 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"probability": 0.783935546875}, {"start": 126.95, "end": 127.81, "word": " لذلك،", "probability": 0.72296142578125}, {"start": 127.81, "end": 128.09, "word": " يجب", "probability": 0.8190104166666666}, {"start": 128.09, "end": 128.25, "word": " أن", "probability": 0.818359375}, {"start": 128.25, "end": 129.11, "word": " نكتبها", "probability": 0.7080810546875}, {"start": 129.11, "end": 129.47, "word": " بعد", "probability": 0.73486328125}, {"start": 129.47, "end": 129.85, "word": " وصول", "probability": 0.3406778971354167}, {"start": 129.85, "end": 129.85, "word": " المواد", "probability": 0.3304850260416667}, {"start": 129.85, "end": 129.95, "word": " الخاصة", "probability": 0.6089274088541666}, {"start": 129.95, "end": 130.71, "word": " بنا،", "probability": 0.4327392578125}, {"start": 130.71, "end": 132.13, "word": " لذلك،", "probability": 0.68572998046875}, {"start": 132.13, "end": 132.37, "word": " إذا", "probability": 0.800048828125}, {"start": 132.37, "end": 132.65, "word": " كانت", "probability": 0.926513671875}, {"start": 132.65, "end": 133.19, "word": " مادية", "probability": 0.5520833333333334}], "temperature": 1.0}, {"id": 6, "seek": 15838, "start": 134.46, "end": 158.38, "text": "ومن خلال التحكم بالمؤسسة أو من خلال التحكم بالمؤسسة أو من خلال التحكم بالمؤسسة أو من خلال التحكم بالمؤسسة أو من خلال التحكم بالمؤسسة أو من خلال التحكم بالمؤسسة أو من خلال التحكم بالمؤسسة أو من خلال التحكم بالمؤسسة أو من خلال التحكم بالمؤسسة أو من خلال التحكم بالمؤسسة أو من خلال التحكم بالمؤسسة أو من خلال التحكم بالمؤسسة أو من خلال التحكم بالمؤسسة أو من خلال التحكم بالمؤسسة أو من خلال التحكم بالمؤسسة أو من خلال التحكم بالمؤسسة", "tokens": [2407, 27842, 16490, 1211, 6027, 16712, 5016, 24793, 20666, 2304, 33604, 3794, 3794, 3660, 34051, 9154, 16490, 1211, 6027, 16712, 5016, 24793, 20666, 2304, 33604, 3794, 3794, 3660, 34051, 9154, 16490, 1211, 6027, 16712, 5016, 24793, 20666, 2304, 33604, 3794, 3794, 3660, 34051, 9154, 16490, 1211, 6027, 16712, 5016, 24793, 20666, 2304, 33604, 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Budgeted number of output units nine hundred ninety nine eight hundred eighty one The budgeted number of units eight hundred eighty nine yes Land allocation rate is eight", "tokens": [6652, 5563, 1345, 19922, 9102, 366, 6806, 13, 33751, 292, 1230, 295, 5598, 6815, 4949, 3262, 25063, 4949, 3180, 3262, 26348, 472, 440, 4706, 292, 1230, 295, 6815, 3180, 3262, 26348, 4949, 2086, 6607, 27599, 3314, 307, 3180], "avg_logprob": -0.3808093086267129, "compression_ratio": 1.633587786259542, "no_speech_prob": 1.1920928955078125e-07, "words": [{"start": 1148.04, "end": 1148.92, "word": "Manufacturing", "probability": 0.698974609375}, {"start": 1148.92, "end": 1149.44, "word": " overhead", "probability": 0.54052734375}, {"start": 1149.44, "end": 1150.36, "word": " variables", "probability": 0.666015625}, {"start": 1150.36, "end": 1150.86, "word": " are", "probability": 0.716796875}, {"start": 1150.86, "end": 1151.2, "word": " fixed.", "probability": 0.783203125}, {"start": 1151.86, "end": 1152.4, "word": " Budgeted", "probability": 0.814208984375}, {"start": 1152.4, "end": 1152.66, "word": " number", "probability": 0.9384765625}, {"start": 1152.66, "end": 1152.96, "word": " of", "probability": 0.97314453125}, {"start": 1152.96, "end": 1153.3, "word": " output", "probability": 0.97705078125}, {"start": 1153.3, "end": 1153.96, "word": " units", "probability": 0.94287109375}, {"start": 1153.96, "end": 1154.58, "word": " nine", "probability": 0.353759765625}, {"start": 1154.58, "end": 1154.98, "word": " hundred", "probability": 0.9248046875}, {"start": 1154.98, "end": 1155.38, "word": " ninety", "probability": 0.77392578125}, {"start": 1155.38, "end": 1155.88, "word": " nine", "probability": 0.62353515625}, {"start": 1155.88, "end": 1157.16, "word": " eight", "probability": 0.2176513671875}, {"start": 1157.16, "end": 1157.72, "word": " hundred", "probability": 0.91455078125}, {"start": 1157.72, "end": 1157.8, "word": " eighty", "probability": 0.75439453125}, {"start": 1157.8, "end": 1157.8, "word": " one", "probability": 0.43359375}, {"start": 1157.8, "end": 1158.08, "word": " The", "probability": 0.33544921875}, {"start": 1158.08, "end": 1158.94, "word": " budgeted", "probability": 0.939697265625}, {"start": 1158.94, "end": 1160.96, "word": " number", "probability": 0.951171875}, {"start": 1160.96, "end": 1162.1, "word": " of", "probability": 0.98095703125}, {"start": 1162.1, "end": 1162.7, "word": " units", "probability": 0.91943359375}, {"start": 1162.7, "end": 1165.94, "word": " eight", "probability": 0.6181640625}, {"start": 1165.94, "end": 1166.58, "word": " hundred", "probability": 0.93115234375}, {"start": 1166.58, "end": 1171.42, "word": " eighty", "probability": 0.92333984375}, {"start": 1171.42, "end": 1171.96, "word": " nine", "probability": 0.92138671875}, {"start": 1171.96, "end": 1173.82, "word": " yes", "probability": 0.6650390625}, {"start": 1173.82, "end": 1174.66, "word": " Land", "probability": 0.34423828125}, {"start": 1174.66, "end": 1175.24, "word": " allocation", "probability": 0.69384765625}, {"start": 1175.24, "end": 1175.76, "word": " rate", "probability": 0.94921875}, {"start": 1175.76, "end": 1176.56, "word": " is", "probability": 0.57763671875}, {"start": 1176.56, "end": 1176.78, "word": " eight", "probability": 0.51025390625}], "temperature": 1.0}, {"id": 52, "seek": 120063, "start": 1178.07, "end": 1200.63, "text": "Eight hundred and eighty-eight. Yes. Plant allocation rate two machine hours daily. Plant allocation rate two machine hours.", "tokens": [36, 397, 3262, 293, 26348, 12, 36309, 13, 1079, 13, 28995, 27599, 3314, 732, 3479, 2496, 5212, 13, 28995, 27599, 3314, 732, 3479, 2496, 13], "avg_logprob": -0.3999399164548287, "compression_ratio": 1.4761904761904763, "no_speech_prob": 0.0, "words": [{"start": 1178.07, "end": 1179.07, "word": "Eight", "probability": 0.28631591796875}, {"start": 1179.07, "end": 1179.37, "word": " hundred", "probability": 0.76611328125}, {"start": 1179.37, "end": 1179.65, "word": " and", "probability": 0.9228515625}, {"start": 1179.65, "end": 1180.07, "word": " eighty", "probability": 0.88818359375}, {"start": 1180.07, "end": 1181.03, "word": "-eight.", "probability": 0.667724609375}, {"start": 1189.33, "end": 1189.33, "word": " Yes.", "probability": 0.44921875}, {"start": 1189.79, "end": 1190.11, "word": " Plant", "probability": 0.55908203125}, {"start": 1190.11, "end": 1190.71, "word": " allocation", "probability": 0.93701171875}, {"start": 1190.71, 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2411.49, "end": 2411.71, "word": " ان", "probability": 0.426025390625}, {"start": 2411.71, "end": 2411.89, "word": " شاء", "probability": 0.9912109375}, {"start": 2411.89, "end": 2412.07, "word": " الله", "probability": 0.94140625}], "temperature": 1.0}], "language": "ar", "language_probability": 1.0, "duration": 2413.34275, "duration_after_vad": 2274.2168749999937} \ No newline at end of file diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/h6MU6bJL07s_postprocess.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/h6MU6bJL07s_postprocess.srt new file mode 100644 index 0000000000000000000000000000000000000000..e45129733d4eb09b246db2085bb3262381c9d903 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/h6MU6bJL07s_postprocess.srt @@ -0,0 +1,2256 @@ +1 +00:00:20,940 --> 00:00:26,880 +أه مرحبا بكم اليوم إن شاء الله سنبدأ في حل المشاكل + +2 +00:00:26,880 --> 00:00:32,800 +من القصة 18 أرجو أن تفتحوا كتابكم على المشكلة 1839 + +3 +00:00:32,800 --> 00:00:42,760 +1839 من يريد أن يقرأ؟ + +4 +00:00:42,760 --> 00:00:47,640 +نعم + +5 +00:00:47,640 --> 00:00:48,300 +أحد؟ + +6 +00:00:50,790 --> 00:00:55,650 +Weighted average metals in description at 80% + +7 +00:00:55,650 --> 00:00:59,510 +condition The chain company is a furniture + +8 +00:00:59,510 --> 00:01:02,610 +manufacturer with two departments molding and + +9 +00:01:02,610 --> 00:01:06,710 +finishing The company orders the weighted average + +10 +00:01:06,710 --> 00:01:09,890 +metals of process cost them In August, the + +11 +00:01:09,890 --> 00:01:12,830 +following data were recorded for the first + +12 +00:01:12,830 --> 00:01:18,830 +departmentمجموعات المشروع البداية كانت 2500 + +13 +00:01:18,830 --> 00:01:25,510 +مجموعات المشروع البداية كانت 2500 مجموعات المشروع + +14 +00:01:25,510 --> 00:01:25,810 +البداية كانت 2500 مجموعات مجموعات البداية كانت + +15 +00:01:25,810 --> 00:01:31,770 +2500 مجموعات مجموعات البداية كانت 2500 مجموعات + +16 +00:01:31,770 --> 00:01:35,490 +مجموعات البداية كانت 2500 مجموعات مجموعات البداية + +17 +00:01:35,490 --> 00:01:36,470 +كانت 2500 مجموعات مجموعات البداية كانت 2500 + +18 +00:01:36,470 --> 00:01:41,230 +مجموعات مجموعات البداية كانت 2500 مجموعات مجموعات + +19 +00:01:41,230 --> 00:01:42,070 +البداية كانت 1500 مجموعات مجموعات البداية كانت + +20 +00:01:42,070 --> 00:01:51,000 +كانت 1500 مجم62500 units in ending inventory 25000 + +21 +00:01:51,000 --> 00:01:56,200 +percentage completion of ending work in gross + +22 +00:01:56,200 --> 00:02:04,960 +units 95% spoiled units 12500 + +23 +00:02:04,960 --> 00:02:09,980 +total costs added during carrying direct materials + +24 +00:02:10,490 --> 00:02:14,610 +Eight hundred and nineteen thousand Live + +25 +00:02:14,610 --> 00:02:17,710 +manufacturing labor seven hundred and ninety four + +26 +00:02:17,710 --> 00:02:22,410 +thousand five hundred Manufacturing overhead seven + +27 +00:02:22,410 --> 00:02:26,330 +hundred and seventy thousand Work in process + +28 +00:02:26,330 --> 00:02:30,190 +beginning Transferring cost one hundred and three + +29 +00:02:30,190 --> 00:02:34,590 +thousand six hundred and twenty five Transferred + +30 +00:02:34,590 --> 00:02:37,910 +in how much please? One hundred and three thousand + +31 +00:02:39,450 --> 00:02:45,950 +six hundred twenty-five conversion cost fifty two + +32 +00:02:45,950 --> 00:02:51,790 +thousand five hundred two thousand + +33 +00:02:51,790 --> 00:02:55,370 +five hundred cost of units transferred in during + +34 +00:02:55,370 --> 00:03:00,790 +that period eight hundred nine thousand three + +35 +00:03:00,790 --> 00:03:05,310 +hundred seventy-five these are the cost of + +36 +00:03:05,310 --> 00:03:10,630 +transfer them during this periodوهو موضوع البرنامج + +37 +00:03:10,630 --> 00:03:18,710 +في هذا الوقت؟ نعم بالتأكيد الهجوم يتم إضافته بشكل + +38 +00:03:18,710 --> 00:03:21,070 +مباشر وحتى في الوقت اللي يتم إضافته بشكل مباشر + +39 +00:03:21,070 --> 00:03:21,650 +وحتى في الوقت اللي يتم إضافته بشكل مباشر وحتى في + +40 +00:03:21,650 --> 00:03:23,690 +الوقت اللي يتم إضافته بشكل مباشر وحتى في الوقت + +41 +00:03:23,690 --> 00:03:24,370 +اللي يتم إضافته بشكل مباشر وحتى في الوقت اللي يتم + +42 +00:03:24,370 --> 00:03:27,370 +إضافته بشكل مباشر وحتى في الوقت اللي يتم إضافته + +43 +00:03:27,370 --> 00:03:29,550 +بشكل مباشر وحتى في الوقت اللي يتم إضافته بشكل + +44 +00:03:29,550 --> 00:03:32,970 +مباشر وحتى + +45 +00:03:32,970 --> 00:03:38,230 +في الوقت اللي يتم إضافته بشكل مباشر وحتى في الوق + +46 +00:03:38,310 --> 00:03:44,870 +الذي يتم تحريره باستخدام الوصول إلى الوصول إلى + +47 +00:03:44,870 --> 00:03:49,730 +الوصول إلى الوصول إلى الوصول إلى الوصول إلى الوصول + +48 +00:03:49,730 --> 00:03:50,970 +الوصول إلى الوصول إلى الوصول إلى الوصول إلى الوصول + +49 +00:03:50,970 --> 00:03:54,350 +إلى الوصول إلى الوصول إلى الوصول إلى الوصول إلى + +50 +00:03:54,350 --> 00:04:01,070 +الوصول إلى الوصول إلى الوصول + +51 +00:04:01,070 --> 00:04:03,850 +إلى الوصول إلى الوصول + +52 +00:04:09,950 --> 00:04:15,430 +لذلك كما نستطيع أن نرى هنا لدينا مجلد، مجلد تنهيئي + +53 +00:04:15,430 --> 00:04:24,970 +يضيف المواد المباشرة في نقطة 90% و + +54 +00:04:24,970 --> 00:04:27,350 +بالطبع تنهيئي يقوم باستخدام المواد المباشرة بطريقة + +55 +00:04:27,350 --> 00:04:34,190 +عاديةعلى عملية الوصول للعملية ويجب + +56 +00:04:34,190 --> 00:04:40,150 +أيضًا أن نقرر أو نقرر أن نقرر أن نقرر أن نقرر أن + +57 +00:04:40,150 --> 00:04:42,010 +نقرر أن نقرر أن نقرر أن نقرر أن نقرر أن نقرر أن + +58 +00:04:42,010 --> 00:04:42,050 +نقرر أن نقرر أن نقرر أن نقرر أن نقرر أن نقرر أن + +59 +00:04:42,050 --> 00:04:42,070 +نقرر أن نقرر أن نقرر أن نقرر أن نقرر أن نقرر أن + +60 +00:04:42,070 --> 00:04:42,150 +نقرر أن نقرر أن نقرر أن نقرر أن نقرر أن نقرر أن + +61 +00:04:42,150 --> 00:04:42,450 +نقرر أن نقرر أن نقرر أن نقرر أن نقرر أن نقرر أن + +62 +00:04:42,450 --> 00:04:56,070 +نقرر أن نقرر أن نقرر أن نقرر أن نقرر أن + +63 +00:04:56,070 --> 00:05:02,850 +نقالـ Spoilage هو 10% من المجموعات الجيدة، لذلك + +64 +00:05:02,850 --> 00:05:07,690 +أولا أو قبل أن نبدأ بوضع المدرسة و نبدأ بمدرسة + +65 +00:05:07,690 --> 00:05:10,330 +الخمس خطوط الخاصة بنا، يجب علينا أولا من الأول أن + +66 +00:05:10,330 --> 00:05:16,510 +نتخيل ما هي المجموعات التي تعتبر عادية وما هي التي + +67 +00:05:16,510 --> 00:05:21,390 +تعتبر غير عادية، لذلك، ماذا تظن أننا نحتاج أن نفعل + +68 +00:05:21,390 --> 00:05:24,830 +لكي نتخيل المجموعات العادية؟ بالطبع، أعطونا الـ 10 + +69 +00:05:24,830 --> 00:05:28,630 +%ولكن 10% من المجموعات الجيدة، لذلك يجب أن نقوم + +70 +00:05:28,630 --> 00:05:32,650 +بتخطيط ما هي المجموعات الجيدة بالنسبة لكي نزيل ذلك + +71 +00:05:32,650 --> 00:05:35,490 +المجموعات بال10% لكي نحصل على المجموعات الجيدة + +72 +00:05:35,490 --> 00:05:36,750 +بالنسبة لكي نحصل على المجموعات الجيدة بالنسبة لكي + +73 +00:05:36,750 --> 00:05:38,370 +نحصل على المجموعات الجيدة بالنسبة لكي نحصل على + +74 +00:05:38,370 --> 00:05:38,990 +المجموعات الجيدة بالنسبة لكي نحصل على المجموعات + +75 +00:05:38,990 --> 00:05:40,550 +الجيدة بالنسبة لكي نحصل على المجموعات الجيدة + +76 +00:05:40,550 --> 00:05:43,950 +بالنسبة لكي نحصل على المجموعات الجيدة بالنسبة لكي + +77 +00:05:43,950 --> 00:05:49,270 +نحصل على المجموعات الجيدة بالنسبة + +78 +00:05:49,270 --> 00:05:53,900 +لكي نحصل على المجموعات الجالتي بدأت في السنة + +79 +00:05:53,900 --> 00:05:59,340 +السابقة وانتهت في هذه السنة لدينا مجموعات اللي + +80 +00:05:59,340 --> 00:06:02,740 +بدأت وانتهت في هذه السنة لدينا مجموعات اللي بدأت + +81 +00:06:02,740 --> 00:06:03,720 +وانتهت في هذه السنة لدينا مجموعات اللي بدأت وانتهت + +82 +00:06:03,720 --> 00:06:04,420 +في هذه السنة لدينا مجموعات اللي بدأت وانتهت في هذه + +83 +00:06:04,420 --> 00:06:06,380 +السنة لدينا مجموعات اللي بدأت وانتهت في هذه السنة + +84 +00:06:06,380 --> 00:06:07,000 +لدينا مجموعات اللي بدأت وانتهت في هذه السنة لدينا + +85 +00:06:07,000 --> 00:06:07,700 +مجموعات اللي بدأت وانتهت في هذه السنة لدينا + +86 +00:06:07,700 --> 00:06:08,400 +مجموعات اللي بدأت وانتهت في هذه السنة لدينا + +87 +00:06:08,400 --> 00:06:13,040 +مجموعات اللي + +88 +00:06:13,040 --> 00:06:19,560 +بدأت وانتهت في هذه السنة لدينا مج + +89 +00:06:22,800 --> 00:06:37,320 +بداية العمل في مجموعات + +90 +00:06:37,320 --> 00:06:47,280 +12500 لدينا البداية والانتهاء + +91 +00:06:48,290 --> 00:06:52,550 +ماذا كان رقم الانسان اللي بدأت وكملته في هذا ال .. + +92 +00:06:52,550 --> 00:07:01,410 +في هذا الوقت؟ ستة + +93 +00:07:01,410 --> 00:07:02,830 +اثنين و خمسون و خمسون و خمسون و خمسون و خمسون و + +94 +00:07:02,830 --> 00:07:03,870 +خمسون و خمسون و خمسون و خمسون و خمسون و خمسون و + +95 +00:07:03,870 --> 00:07:06,250 +خمسون و خمسون و خمسون و خمسون و خمسون و خمسون و + +96 +00:07:06,250 --> 00:07:09,670 +خمسون و خمسون و خ + +97 +00:07:15,030 --> 00:07:22,730 +بالنسبة للسؤال، أعطينا أن 62500 كانوا مكملين، + +98 +00:07:22,730 --> 00:07:30,190 +و12500 كانت كمدفع البداية، لذلك إذا أخذنا 12500 من + +99 +00:07:30,190 --> 00:07:39,140 +62500، لذلك المجموعات التي بدأت وكملت كانت50,000 + +100 +00:07:39,140 --> 00:07:41,900 +units correct which is the remaining after + +101 +00:07:41,900 --> 00:07:45,820 +deducting the 12,500 as beginning inventory + +102 +00:07:45,820 --> 00:07:48,540 +therefore the started and completed would be 50 + +103 +00:07:48,540 --> 00:07:51,860 +,000 of course as we can see here the 50,000 plus + +104 +00:07:51,860 --> 00:08:00,360 +the 12,500 is the 62,500 which are completed we + +105 +00:08:00,360 --> 00:08:04,110 +are not assigning costsيعني here we are not + +106 +00:08:04,110 --> 00:08:07,090 +assigning costs, we are only .. we need to + +107 +00:08:07,090 --> 00:08:11,770 +consider or calculate what is the number of good + +108 +00:08:11,770 --> 00:08:14,210 +units in order to know what is the normal spoilage + +109 +00:08:16,090 --> 00:08:22,430 +لذلك كما يمكننا أن نرى هنا ال 62500 كما سنرى بداية + +110 +00:08:22,430 --> 00:08:30,330 +الانفجار كانت في 25% صحيح؟ لذلك في 25% كانوا + +111 +00:08:30,330 --> 00:08:33,810 +تحققوا في هذا الوقت لذلك يجب أن نعتبر البداية + +112 +00:08:33,810 --> 00:08:40,590 +كمعاملة ومباركة ومكملة كمعاملة أخرى حتى لو كنا + +113 +00:08:40,590 --> 00:08:44,540 +نستخدم عدد الميزاني لكي نوصي المعاملاتالمقارنة + +114 +00:08:44,540 --> 00:08:48,780 +الموضوعية مستخدمة فقط لتواصيل الـ costs صحيح؟ لذلك + +115 +00:08:48,780 --> 00:08:53,620 +في .. في .. في .. في اتخاذ او تخطيط ما هي عدد + +116 +00:08:53,620 --> 00:08:56,080 +المجلدين اللي يحتاجون ان يكونوا أو اللي يكونوا + +117 +00:08:56,080 --> 00:08:59,920 +محفوظين داخل هذه السنة لكي نخطيط الـ Normal + +118 +00:08:59,920 --> 00:09:03,920 +Spoilage، يجب أن نعتبر أن لدينا اختصار من البداية + +119 +00:09:03,920 --> 00:09:08,680 +للإكتشاف واختصار آخر اللي بدأت وكملته واختصار آخر + +120 +00:09:08,680 --> 00:09:12,480 +للإكتشاف النهائي. لذلك كما نستطيع رؤيه هنا أيضًا، + +121 +00:09:12,480 --> 00:09:13,300 +لدينا اختصار نهائي + +122 +00:09:21,770 --> 00:09:22,690 +عشان عشان عشان عشان عشان عشان عشان عشان عشان عشان + +123 +00:09:22,690 --> 00:09:23,350 +عشان عشان عشان عشان عشان عشان عشان عشان عشان عشان + +124 +00:09:23,350 --> 00:09:24,050 +عشان عشان عشان عشان عشان عشان عشان عشان عشان عشان + +125 +00:09:24,050 --> 00:09:24,370 +عشان عشان عشان عشان عشان عشان عشان عشان عشان عشان + +126 +00:09:24,370 --> 00:09:24,450 +عشان عشان عشان عشان عشان عشان عشان عشان عشان عشان + +127 +00:09:24,450 --> 00:09:27,470 +عشان عشان عشان عشان عشان عشان عشان عشان عشان عشان + +128 +00:09:27,470 --> 00:09:29,290 +عشان عشان عشان عشان عشان عشان عشان عشان عشان عشان + +129 +00:09:29,290 --> 00:09:43,230 +عشان عشان عشان عشان عش + +130 +00:09:43,790 --> 00:09:46,710 +هل سأكون قادر على التخطيط بأن لدي جزء من الـ + +131 +00:09:46,710 --> 00:09:58,850 +spoiled بقيمة 12500 جزء؟ كيف؟ الجزء من الـ spoiled + +132 +00:09:58,850 --> 00:10:05,270 +هما كامل و كامل. 10% هو فقط لجزء من الـ spoiled + +133 +00:10:05,270 --> 00:10:10,310 +كامللذلك كما نستطيع أن نرى هنا لدينا ممتاز لدينا + +134 +00:10:10,310 --> 00:10:18,290 +12500 من البداية وبدأنا ب 87500 لذلك إذا قمنا + +135 +00:10:18,290 --> 00:10:24,730 +بإضافة 12500 مع ال 87500 سنحصل على 100000 جسد + +136 +00:10:24,730 --> 00:10:31,630 +هؤلاء هم عدد عدد جميع الجسد لتعتمد عليه أين ذهبت + +137 +00:10:31,630 --> 00:10:35,290 +هذه الجسد 62500 + +138 +00:10:35,290 --> 00:10:41,680 +تم إكمالهاعن طريق الانتهاء 25000 كما نستطيع أن نرى + +139 +00:10:41,680 --> 00:10:49,480 +هنا 62500 plus 25000 لا يقل ال 100000 فالمقاومين + +140 +00:10:49,480 --> 00:10:53,360 +يجب أن يكونوا محطمين فالمقامين المحطمين سيكونون + +141 +00:10:53,360 --> 00:10:58,220 +12500 مقامين لذلك حتى إذا لم يقدمنا السؤال عدد + +142 +00:10:58,220 --> 00:11:03,090 +المقامين المحطمينوإذا كانوا غير عادلين أو عادلين، + +143 +00:11:03,090 --> 00:11:09,210 +نستطيع أن نقوم بتخطيطهم بمفهوم الوضعاليين، أين + +144 +00:11:09,210 --> 00:11:12,610 +أتوا من و أين ذهبوا؟ + +145 +00:11:17,390 --> 00:11:20,490 +وقد تحدثنا عنها في المقالات السابقة إذا كانت + +146 +00:11:20,490 --> 00:11:26,910 +الانتجارة في 80% يجب أن نقرر ما هي المجلدات التي + +147 +00:11:26,910 --> 00:11:31,810 +ذهبت من خلال مقالة انتجارها لأن إذا كانت المجلدات + +148 +00:11:31,810 --> 00:11:36,570 +ذهبت من خلال مقالة انتجارها كانت تعتبر جيدة صحيح؟ + +149 +00:11:36,570 --> 00:11:40,890 +وفقط المجلدات المفاجئة كانت تعتبر مفاجئة أو مفاجئة + +150 +00:11:41,240 --> 00:11:46,260 +لذلك كما يمكننا أن نرى هنا بداية العمل في 25% هذا + +151 +00:11:46,260 --> 00:11:50,620 +يعني أننا عملنا 25% من بداية العمل في السنة + +152 +00:11:50,620 --> 00:11:57,580 +السابقة لذلك في هذه السنة نكملت 12500 أجزاء لدينا + +153 +00:11:57,580 --> 00:12:04,380 +ندفع هذه الأجزاء من 25% من الكمليشن إلى 100% من + +154 +00:12:04,380 --> 00:12:09,560 +الكمليشن لذلك في نقطة 80% كانوا محفظين في هذه + +155 +00:12:09,560 --> 00:12:11,000 +السنة، صحيح؟ + +156 +00:12:14,360 --> 00:12:17,920 +الان على الجانب الآخر ، بدأت وكملت المجموعات الـ + +157 +00:12:17,920 --> 00:12:23,240 +50000 بدأت وكملتها داخل هذا الوقت، لذلك كانوا تم + +158 +00:12:23,240 --> 00:12:28,980 +تحقيقهم في هذا الوقت المحدد، انتهاء العمل + +159 +00:12:33,110 --> 00:12:37,110 +ممتاز انهم محفوظين لماذا؟ لأنهم بدأوا في هذا الوقت + +160 +00:12:37,110 --> 00:12:44,310 +ووصلوا لـ 95% من الكمليشن لذلك كانوا محفوظين في 80 + +161 +00:12:44,310 --> 00:12:50,050 +% من الكمليشن، صحيح؟ لذلك كانوا أيضا محفوظين، لذلك + +162 +00:12:50,050 --> 00:12:53,470 +كما نستطيع أن نرى هنا الجميع الجيد سيكون الـ 12 + +163 +00:12:53,470 --> 00:12:57,290 +,500 plus الـ 50,000 plus الـ 25,000 بالطبع + +164 +00:12:57,290 --> 00:13:01,870 +المحفوظين كانوا أيضا محفوظين، لكنهم كانوا قدرين أن + +165 +00:13:01,870 --> 00:13:05,360 +يكونوا محفوظينلذلك المجموعات الجيدة ستكون + +166 +00:13:05,360 --> 00:13:11,580 +المجموعات من هذه المقالات مناسبة 12500، صحيح؟ لذلك + +167 +00:13:11,580 --> 00:13:15,520 +كما أخبرنا في المقالات السابقة، قلنا إن المجموعات + +168 +00:13:15,520 --> 00:13:31,290 +المحفظة هي 12500 plus 50000 plus 25000مع الـ 12500 + +169 +00:13:31,290 --> 00:13:36,810 +كلها تم تحقيقها داخل هذه السنة، صحيح؟ ماذا يكون + +170 +00:13:36,810 --> 00:13:46,010 +عدد هذه الرقمات؟ أعتقد 100000 من + +171 +00:13:46,010 --> 00:13:50,410 +هذه + +172 +00:13:50,410 --> 00:13:54,050 +الأجهزة التي تم تحقيقها فقط 12500 تم تحقيقها، لذلك + +173 +00:13:54,050 --> 00:13:54,990 +الأجهزة الجيدة + +174 +00:13:59,270 --> 00:14:01,210 +مقارنة 100000 اجهزة تجارية تجارية تجارية تجارية + +175 +00:14:01,210 --> 00:14:05,290 +تجارية تجارية تجارية + +176 +00:14:05,290 --> 00:14:18,330 +تجارية + +177 +00:14:20,080 --> 00:14:24,780 +عن طريق الوصول إلى تسمية التي هي المجلدات المحفوظة + +178 +00:14:24,780 --> 00:14:28,480 +يعني of course as I said I can only add these + +179 +00:14:28,480 --> 00:14:31,240 +three numbers and I will get the good units + +180 +00:14:31,240 --> 00:14:34,500 +directly just on order to understand that the + +181 +00:14:34,500 --> 00:14:38,340 +spoiled units were also inspected this is the only + +182 +00:14:38,340 --> 00:14:42,320 +point that I'm emphasizing hereولذلك، إذا كان + +183 +00:14:42,320 --> 00:14:50,680 +لدينا جزء جيد بقيمة 87500، ف10% من جزء الـ 87500، + +184 +00:14:50,680 --> 00:14:56,180 +ليس الدولارات، أسف، فهو سيكون الـ Spoilage العادل، + +185 +00:14:56,180 --> 00:15:06,220 +صحيح؟ لذلك، Spoilage العادلسيكون الـ 87500 مرتبط + +186 +00:15:06,220 --> 00:15:14,880 +بال 10% يقل 8750 و بالطبع الـ Abnormal Spoilage + +187 +00:15:14,880 --> 00:15:21,960 +سيكون + +188 +00:15:23,970 --> 00:15:28,690 +Twelve thousand five hundred units minus the eight + +189 +00:15:28,690 --> 00:15:31,210 +thousand seven hundred and fifty which are + +190 +00:15:31,210 --> 00:15:33,950 +considered normal it would be three thousand two + +191 +00:15:33,950 --> 00:15:44,910 +hundred and fifty Three + +192 +00:15:44,910 --> 00:15:46,710 +thousand seven hundred and fifty + +193 +00:15:54,090 --> 00:15:58,530 +لذلك كما يمكننا أن نرى هنا أول شيء يجب أن نفعله هو + +194 +00:15:58,530 --> 00:16:02,130 +تخطيط أو تقرر ما هو الـ normal spoilage و ما هو + +195 +00:16:02,130 --> 00:16:04,950 +الـ abnormal spoilage. الآن ماذا سنفعل مع الـ + +196 +00:16:04,950 --> 00:16:11,730 +normal spoilage؟ تعتبر الـ normal spoilage جزء + +197 +00:16:11,730 --> 00:16:12,670 +جيد؟ + +198 +00:16:15,020 --> 00:16:22,040 +القصص من هذه المجلدات اللي هي ال 8750 ستكون تعتبر + +199 +00:16:22,040 --> 00:16:31,310 +كإضافة لقصص المجلدات الجيدةوإن كانوا مكملين أو لا، + +200 +00:16:31,310 --> 00:16:36,430 +هذا هو الموضوع الوحيد الذي تحدثنا عنه سابقًا، إذا + +201 +00:16:36,430 --> 00:16:43,230 +كنا نحتاج لتفكير أو لإضافة بعض المدرسات المحطمة أو + +202 +00:16:43,230 --> 00:16:46,790 +المدرسات المحطمة الطبيعية أو المدرسات المحطمة + +203 +00:16:46,790 --> 00:16:49,730 +الطبيعية إلى البرنامج العمل النهائي، قلنا إن كانت + +204 +00:16:49,730 --> 00:16:53,710 +البرنامج العمل النهائي تم تفكيرهاإذا كانوا يدعون + +205 +00:16:53,710 --> 00:16:59,650 +أن يكونوا جيدين، لذلك يجب أن يكونوا مجموعة من هذه + +206 +00:16:59,650 --> 00:17:02,310 +الأساسيات أو بعض أساسيات الـ normal spoilage، + +207 +00:17:02,310 --> 00:17:10,710 +صحيح؟ لذلك، أساسية الـ 8750 ستكون مجموعة ومقاومة + +208 +00:17:10,710 --> 00:17:15,470 +إلى الـ completed and transferred out وعلى الـ + +209 +00:17:15,470 --> 00:17:20,960 +ending working processماذا تعتبر عدد المجلدات التي + +210 +00:17:20,960 --> 00:17:27,920 +ستكون مضافة إلى عدد المجلدات التي ستكون مضافة إلى + +211 +00:17:27,920 --> 00:17:29,540 +عدد المجلدات التي ستكون مضافة إلى عدد المجلدات + +212 +00:17:29,540 --> 00:17:32,160 +التي ستكون مضافة إلى عدد المجلدات التي ستكون مضافة + +213 +00:17:32,160 --> 00:17:34,920 +إلى عدد المجلدات التي ستكون مضافة إلى عدد المجلدات + +214 +00:17:34,920 --> 00:17:39,000 +التي ستكون مضافة إلى عدد المجلدات التي ستكون مضافة + +215 +00:17:39,000 --> 00:17:39,940 +التي ستكون مضافة إلى عدد المجلدات التي ستكون مضافة + +216 +00:17:39,940 --> 00:17:43,400 +إلى عدد المجلدات التي ستكونالأن يجب أن نقل الـ + +217 +00:17:43,400 --> 00:17:51,880 +8750 إلى 2 أقمام، نحتاج أن نقلها لكي + +218 +00:17:51,880 --> 00:17:56,600 +نستخدمها إما على الـ completed أو الـ ending + +219 +00:17:56,600 --> 00:18:03,360 +الوظيفة، لأن كلا هما جزءين جيدين، فماذا تعتقد؟ + +220 +00:18:08,080 --> 00:18:10,940 +how much completed do we have number of units + +221 +00:18:10,940 --> 00:18:17,700 +sixty two thousand five hundred the ending25000، + +222 +00:18:17,700 --> 00:18:23,920 +لذلك 62500 مرتبط بال10%، وهو الـ Normal Spoilage + +223 +00:18:23,920 --> 00:18:28,860 +لأننا قلنا فقط أن 62500 كانوا مراقبين في هذه + +224 +00:18:28,860 --> 00:18:34,420 +السنة، صحيح؟ وكانوا يدعون أنهم جيدين، لذلك 62500 + +225 +00:18:34,420 --> 00:18:41,050 +مرتبط بال10% هو 6250، صحيح؟وهنا ال 25000 كانوا + +226 +00:18:41,050 --> 00:18:44,270 +ايضا تحققوا وكانوا قدرين أن يكونوا جيدين، لذلك + +227 +00:18:44,270 --> 00:18:48,150 +المزيد من 10% يعطينا 2500 + +228 +00:18:51,280 --> 00:18:57,140 +بالتالي، سعر الـ 6250 شخصية سيكون إضافة إلى سعر + +229 +00:18:57,140 --> 00:19:03,260 +الـ 62500 شخصية جيدة وسعر الـ 2500 شخصية محطمة أو + +230 +00:19:03,260 --> 00:19:08,060 +محطمة طبيعية سيكون إضافة إلى سعر الـ 25000 شخصية + +231 +00:19:08,060 --> 00:19:12,700 +كتابة لعملية إنتهاء العمل. هل لديك أسئلة؟ + +232 +00:19:15,770 --> 00:19:21,370 +طبعا كما يمكننا أن نرى هنا 6250 و 2500 إذا قمنا + +233 +00:19:21,370 --> 00:19:26,870 +بإضافة هاتين إلى أعلى لك في التجارب لتأكد أنك تقوم + +234 +00:19:26,870 --> 00:19:31,810 +بتخطيطات أو مقاطعات صحيحة، فإضافة هاتين الرقمين + +235 +00:19:31,810 --> 00:19:34,750 +سيكون أكثر من 8750. + +236 +00:19:37,050 --> 00:19:38,610 +هل هناك أسئلة؟ + +237 +00:19:45,130 --> 00:19:51,930 +الـ 50,000 هو الـ 62,500 اللي تم تكليفه، تقريبًا + +238 +00:19:51,930 --> 00:19:57,360 +من الـ 12,500 في البداية للعمللأننا نعرف أن الـ + +239 +00:19:57,360 --> 00:20:06,880 +62500 كان من إما بداية العمل أو التي بدأت في هذا + +240 +00:20:06,880 --> 00:20:13,400 +الوقت إذا كان لدينا عدد المجلدين 12500 في البداية + +241 +00:20:13,400 --> 00:20:23,030 +وانتهيتنا، لذلك من الـ 62500 12500وهذه المرحلة لم + +242 +00:20:23,030 --> 00:20:27,190 +تبدأ في هذه المرحلة، لذلك نقوم بتدخل هذا الرقم + +243 +00:20:27,190 --> 00:20:33,970 +ماذا يتبقى ال 50 ألف أجسام التي نعتبرها تبدأ و + +244 +00:20:33,970 --> 00:20:37,450 +تكمل في هذه المرحلة؟ هل يوجد أسئلة؟ + +245 +00:20:39,970 --> 00:20:45,730 +نحتاج لنقوم بخطواتنا الخامسة وخطوة أولى نحتاج + +246 +00:20:45,730 --> 00:20:49,390 +لنقرر المجموعات الوضعية أو نقرر المجموعات الوضعية + +247 +00:20:49,390 --> 00:20:54,110 +وخطوة أخرى نحتاج لنقرر المجموعات الوضعية وخطوة + +248 +00:20:54,110 --> 00:20:59,430 +أخرى نحتاج لنقرر المجموعات الوضعية وخطوة أربعة + +249 +00:21:00,150 --> 00:21:03,610 +الخطوة الثانوية هي تخطيط المدرسة على مجموعه وخطوة + +250 +00:21:03,610 --> 00:21:05,950 +الخطوة الخامسة هي تخطيط المدرسة على مجموعه وخطوة + +251 +00:21:05,950 --> 00:21:08,530 +الخطوة الخامسة هي تخطيط المدرسة على مجموعه وخطوة + +252 +00:21:08,530 --> 00:21:11,030 +الخطوة الخامسة هي تخطيط المدرسة على مجموعه وخطوة + +253 +00:21:11,030 --> 00:21:12,010 +الخامسة هي تخطيط المدرسة على مجموعه وخطوة الخامسة + +254 +00:21:12,010 --> 00:21:17,810 +هي تخطيط المدرسة على مجموعه وخطوة الخامسة هي تخطيط + +255 +00:21:17,810 --> 00:21:21,830 +المدرسة على مجموعه + +256 +00:21:21,830 --> 00:21:27,570 +وخطوة الخامسة هي تخطيط المدرسة على مجموعه وخطلذلك + +257 +00:21:27,570 --> 00:21:29,990 +دعنا نبدأ بطريقة رقم واحدة هؤلاء هم الأجسام + +258 +00:21:29,990 --> 00:21:34,410 +الواحدة الواحدة + +259 +00:21:34,410 --> 00:21:35,050 +الواحدة الواحدة الواحدة الواحدة الواحدة الواحدة + +260 +00:21:35,050 --> 00:21:38,870 +الواحدة الواحدة الواحدة الواحدة الواحدة الواحدة + +261 +00:21:38,870 --> 00:21:40,470 +الواحدة الواحدة الواحدة الواحدة الواحدة الواحدة + +262 +00:21:40,470 --> 00:21:46,870 +الواحدة الواحدة الواحدة الواحدة + +263 +00:21:46,870 --> 00:21:50,550 +الواحدة الواحدة الواحدة الواحدة الواحدة الواحدة + +264 +00:21:50,550 --> 00:21:56,850 +الواحد + +265 +00:22:03,820 --> 00:22:12,020 +87500 طبعا المجتمع يكون 100000 المجتمع المجتمع + +266 +00:22:12,020 --> 00:22:16,780 +المجتمع المجتمع المجتمع المجتمع المجتمع المجتمع + +267 +00:22:16,780 --> 00:22:17,000 +المجتمع المجتمع المجتمع المجتمع المجتمع المجتمع + +268 +00:22:17,000 --> 00:22:18,640 +المجتمع المجتمع المجتمع المجتمع المجتمع المجتمع + +269 +00:22:18,640 --> 00:22:19,880 +المجتمع المجتمع المجتمع المجتمع المجتمع المجتمع + +270 +00:22:19,880 --> 00:22:20,740 +المجتمع المجتمع المجتمع المجتمع المجتمع المجتمع + +271 +00:22:20,740 --> 00:22:22,240 +المجتمع المجتمع المجتمع المجتمع المجتمع المجتمع + +272 +00:22:22,240 --> 00:22:27,500 +المجتمع المجتمع المج + +273 +00:22:35,010 --> 00:22:41,710 +completed and transferred out sixty two thousand + +274 +00:22:41,710 --> 00:22:46,310 +five hundred normal + +275 +00:22:46,310 --> 00:22:51,590 +spoilage on + +276 +00:22:51,590 --> 00:22:57,170 +good units completed and transferred out six + +277 +00:22:57,170 --> 00:23:02,850 +thousand two hundred and fifty the ending working + +278 +00:23:02,850 --> 00:23:03,530 +process + +279 +00:23:10,090 --> 00:23:18,190 +twenty five thousand normal spoilage + +280 +00:23:18,190 --> 00:23:29,130 +on good units as an ending working process two + +281 +00:23:29,130 --> 00:23:34,510 +thousand five hundred abnormal spoilage + +282 +00:23:40,370 --> 00:23:45,330 +هو 3750 جمعية كما نستطيع أن نرى أنهم يحتاجون + +283 +00:23:45,330 --> 00:23:49,270 +لإيقاف 100000 جمعية وهو نفس الشيء الذي يحتاج + +284 +00:23:49,270 --> 00:23:59,790 +100000 جمعية عامة لإعتماده هؤلاء + +285 +00:23:59,790 --> 00:24:02,510 +هم الجمعية العامة التي اعتمدت عليها كما نستطيع أن + +286 +00:24:02,510 --> 00:24:05,710 +نرى هنا 100000 أقل 100000 + +287 +00:24:07,670 --> 00:24:11,530 +أو الواقعات التي تعتمد عليها هي الواقعات التي + +288 +00:24:11,530 --> 00:24:14,210 +تعتمد عليها الواقعات التي تعتمد عليها الواقعات + +289 +00:24:14,210 --> 00:24:14,710 +التي تعتمد عليها الواقعات التي تعتمد عليها + +290 +00:24:14,710 --> 00:24:16,430 +الواقعات التي تعتمد عليها الواقعات التي تعتمد + +291 +00:24:16,430 --> 00:24:16,910 +عليها الواقعات التي تعتمد عليها الواقعات التي + +292 +00:24:16,910 --> 00:24:18,570 +تعتمد عليها الواقعات التي تعتمد عليها الواقعات + +293 +00:24:18,570 --> 00:24:19,410 +التي تعتمد عليها الواقعات التي تعتمد عليها + +294 +00:24:19,410 --> 00:24:20,690 +الواقعات التي تعتمد عليها الواقعات التي تعتمد + +295 +00:24:20,690 --> 00:24:20,790 +عليها الواقعات التي تعتمد عليها الواقعات التي + +296 +00:24:20,790 --> 00:24:25,590 +تعتمد عليها الواقعات التي تعتمد عليها الواقعات + +297 +00:24:25,590 --> 00:24:32,140 +التي تعتمد عليها الواقعاتبالطبع كما يمكننا أن نرى + +298 +00:24:32,140 --> 00:24:35,460 +هنا، يجب أن نقوم بتخطيط المجموعات الممتازة لـ + +299 +00:24:35,460 --> 00:24:44,120 +62500 6250 25000 2500 و 3750، هذا هو، لذلك الـ + +300 +00:24:44,120 --> 00:24:48,160 +62500 تم تكمينه، و بالطبع باعتبار المجموعات + +301 +00:24:48,160 --> 00:24:53,100 +الممتازة،تحرر إذا كانت بدأت في الفترة السابقة أو + +302 +00:24:53,100 --> 00:24:55,720 +في هذه الفترة، لذلك سنقوم بتخطيط المجموعات + +303 +00:24:55,720 --> 00:25:01,940 +المناسبة لكل العمل الذي كان مفهوم حتى هذا الوقت، + +304 +00:25:01,940 --> 00:25:08,380 +لذلك كمجموعة مدعومة، أخذوا 100%، لذلك 62,500، + +305 +00:25:08,380 --> 00:25:14,080 +أخذوا 100% من المواد المدعومة 62,500، و أخذوا 100% + +306 +00:25:14,080 --> 00:25:17,420 +من مجموعة التحول 62,500 + +307 +00:25:18,980 --> 00:25:24,640 +بالطبع، الـ 6250 كمجلة عادية كانت مجلة عادية، + +308 +00:25:24,640 --> 00:25:30,060 +صحيح؟ وكانوا محققين في الـ 80% وكانوا مكتوبين في + +309 +00:25:30,060 --> 00:25:37,880 +الـ 80% وقاموا بإيقاف المشروع أو + +310 +00:25:37,880 --> 00:25:39,320 +الوصول للوصول للوصول للوصول للوصول للوصول للوصول + +311 +00:25:39,320 --> 00:25:43,210 +للوصول للوصول للوصولعلى الـ Normal Spoilage سيكون + +312 +00:25:43,210 --> 00:25:48,210 +في الـ 80% لذلك هل أخذوا أي شيء من المواد الواضحة؟ + +313 +00:25:48,210 --> 00:25:51,010 +لا شيء من المواد الواضحة لأن المواد الواضحة تم + +314 +00:25:51,010 --> 00:25:55,170 +إضافتها في 90% بعد موقع التحقيق. بالطبع كانوا + +315 +00:25:55,170 --> 00:26:01,190 +سيأخذوا 100% من المساعدات المتجرية و 80% فقط من + +316 +00:26:01,190 --> 00:26:06,450 +المساعدات المتجرية. لذلك 6250×100 + +317 +00:26:06,450 --> 00:26:14,510 +% 6250بالطبع اذا كنت مضيف 0% ف0 مضيف 80% سيكون + +318 +00:26:14,510 --> 00:26:15,010 +5000 + +319 +00:26:18,200 --> 00:26:21,480 +الأن، للمجموعات الـ 25000 كمجموعة تنتهي من العمل + +320 +00:26:21,480 --> 00:26:27,400 +بالطبع، توقفت في 95% من التنفيذ، لذلك أخذوا 100% + +321 +00:26:27,400 --> 00:26:30,460 +من المجموعات المدخلة، أخذوا 100% من المجموعات + +322 +00:26:30,460 --> 00:26:37,460 +المدخلية، و95% من المجموعات المدخلية ف25000 + +323 +00:26:37,460 --> 00:26:45,180 +مجموعات 100% لذلك 25000one hundred percent + +324 +00:26:45,180 --> 00:26:48,160 +therefore twenty five thousand only ninety five + +325 +00:26:48,160 --> 00:26:51,380 +percent therefore twenty three thousand seven + +326 +00:26:51,380 --> 00:26:56,660 +hundred and fiftyالنسبة للـ Normal Spoilage على + +327 +00:26:56,660 --> 00:27:03,400 +الوظائف الجيدة من الواجهة العملية أيضًا كالنسبة + +328 +00:27:03,400 --> 00:27:07,340 +للـ Normal Spoilage قبلها، توقفوا في 80% من + +329 +00:27:07,340 --> 00:27:12,780 +الواجهة، لذلك أخذوا 100% من الواجهة واخذوا فقط 80% + +330 +00:27:12,780 --> 00:27:16,500 +من الواجهة ولم يأخذوا أي شيء من المواد الواضحة، + +331 +00:27:16,500 --> 00:27:25,000 +لذلك 2500 في المجموعة هنازرعية و 80% مرتبط ب 2500 + +332 +00:27:25,000 --> 00:27:29,240 +2000 لـ + +333 +00:27:29,240 --> 00:27:36,220 +3750 ايضا كجزء محطم انتقلوا الى 80% لذلك 100% + +334 +00:27:36,220 --> 00:27:43,580 +مرتبط بالنزل 0% مرتبط بالمواد الواضحة و 80% مرتبط + +335 +00:27:43,580 --> 00:27:48,120 +بالمواد الواضحة لذلك 3000 جزء بالطبع الجميع + +336 +00:27:50,910 --> 00:27:57,990 +أو مجموعات متساومة تقريبا لـ N100000 للمادة + +337 +00:27:57,990 --> 00:28:05,030 +الواضحة 87500 للمساومة + +338 +00:28:05,030 --> 00:28:08,050 +96250 + +339 +00:28:17,180 --> 00:28:21,340 +I'm not going to complete this example or this + +340 +00:28:21,340 --> 00:28:25,960 +question because we do not have timeسنبدأ بالعمل + +341 +00:28:25,960 --> 00:28:30,020 +على بعض المشاكل الأخرى، لذلك كما نستطيع أن نرى هنا + +342 +00:28:30,020 --> 00:28:37,820 +بعد تخطيط المجموعات المناسبة، يجب علينا الآن أن + +343 +00:28:37,820 --> 00:28:41,300 +نعرف + +344 +00:28:41,300 --> 00:28:43,740 +تكلفة المجموعات المجموعة المجموعة المجموعة + +345 +00:28:43,740 --> 00:28:45,940 +المجموعة المجموعة المجموعة المجموعة المجموعة + +346 +00:28:45,940 --> 00:28:46,460 +المجموعة المجموعة المجموعة المجموعة المجموعة + +347 +00:28:46,460 --> 00:28:49,580 +المجموعة المجموعة المجموعة المجموعة المجموعة + +348 +00:28:49,580 --> 00:28:50,120 +المجموعة المجموعة المجموعة المجموعة المجموعة + +349 +00:28:50,120 --> 00:28:50,140 +المجموعة المجموعة المجموعة المجموعة المجموعة + +350 +00:28:50,140 --> 00:28:51,850 +المجموعة المجموعة المجموعةبالتالي جميع الواقعات + +351 +00:28:51,850 --> 00:28:57,190 +التي كانت مستخدمة في السؤال بعد هذا سنقوم بتخطيط + +352 +00:28:57,190 --> 00:28:58,830 +الواقع بمجموعة متساومة بمجموعة متساومة بمجموعة + +353 +00:28:58,830 --> 00:29:03,190 +متساومة بمجموعة متساومة بمجموعة متساومة بمجموعة + +354 +00:29:03,190 --> 00:29:03,470 +متساومة بمجموعة متساومة بمجموعة متساومة بمجموعة + +355 +00:29:03,470 --> 00:29:03,530 +متساومة بمجموعة متساومة بمجموعة متساومة بمجموعة + +356 +00:29:03,530 --> 00:29:04,870 +متساومة بمجموعة متساومة بمجموعة متساومة بمجموعة + +357 +00:29:04,870 --> 00:29:12,710 +متساومة بمجموعة متساومة بمجموعة + +358 +00:29:12,710 --> 00:29:12,810 +متس + +359 +00:29:19,200 --> 00:29:23,480 +مجموعات جيدة التي تم تكميلها وتتعامل بها. لذلك، + +360 +00:29:23,480 --> 00:29:29,120 +يجب أن نقوم بتخطيط أسعار 62500 ومن ثم نضيف أسعار + +361 +00:29:29,120 --> 00:29:36,380 +6250 لأن هذه المجموعات هي المجموعات الطبيعية التي + +362 +00:29:36,380 --> 00:29:39,580 +تعتبر جزء من أسعار المجموعات التي تم تكميلها + +363 +00:29:39,580 --> 00:29:43,160 +وتتعامل بها. ومن ثم يجب أن نوصي الأسعار على + +364 +00:29:43,160 --> 00:29:46,620 +المجموعات الطبيعيةوبعد ذلك، يجب أن نقوم بوضع + +365 +00:29:46,620 --> 00:29:51,780 +المساعدة على عملية إنتهاء العمل، الـ 25,000 وسنضع + +366 +00:29:51,780 --> 00:29:57,840 +على 25,000 أو عملية 25,000 عمليات عملية 2,500 + +367 +00:29:57,840 --> 00:29:58,780 +عمليات عملية عملية عملية عملية عملية عملية عملية + +368 +00:29:58,780 --> 00:29:59,420 +عملية عملية عملية عملية عملية عملية عملية عملية + +369 +00:29:59,420 --> 00:30:01,400 +عملية عملية عملية عملية عملية عملية عملية عملية + +370 +00:30:01,400 --> 00:30:01,980 +عملية عملية عملية عملية عملية عملية عملية عملية + +371 +00:30:01,980 --> 00:30:03,640 +عملية عملية عملية عملية عملية عملية عملية عملية + +372 +00:30:03,640 --> 00:30:14,480 +عملية عملية عملية عملية عملية + +373 +00:30:14,480 --> 00:30:21,390 +عوالتالت من خطوة رقم 5. دعونا نعتبرها سؤال آخر + +374 +00:30:21,390 --> 00:30:29,570 +1835 + +375 +00:30:45,380 --> 00:30:55,040 +من يرغب بالقراءة؟ 1835 + +376 +00:30:55,040 --> 00:31:05,160 +كريستال + +377 +00:31:05,160 --> 00:31:08,120 +كريل ماشين شنطر مصنع سيارات مصنع سيارات مصنع + +378 +00:31:08,120 --> 00:31:13,040 +سيارات مصنع سيارات مصنع سيارات مصنع سياراتوالمدير + +379 +00:31:13,040 --> 00:31:17,900 +لبنان بتاريك روز أكتر صادر على المعلومات التالية + +380 +00:31:17,900 --> 00:31:24,400 +في أغسطس 2010 تبدأ تقريبا تقريبا تقريبا تقريبا + +381 +00:31:24,400 --> 00:31:27,360 +تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا + +382 +00:31:27,360 --> 00:31:28,340 +تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا + +383 +00:31:28,340 --> 00:31:37,240 +تقريبا تقريبا تقريبا تقريبا تقري + +384 +00:31:43,670 --> 00:31:50,610 +الوحوش كانت تعتبر وحوش طبيعي بسبب تأجيرها إلى موقع + +385 +00:31:50,610 --> 00:31:55,430 +الانتقال 1450 + +386 +00:31:55,430 --> 00:32:00,810 +دولار دولار في الوحوش الوحوش + +387 +00:32:00,810 --> 00:32:04,570 +كانت تعتبر وحوش طبيعي بسبب تأجيرها 1450 دولار في + +388 +00:32:04,570 --> 00:32:07,950 +الوحوش الوحش الوحش الوحش الوحش الوحش الوحشWhen the + +389 +00:32:07,950 --> 00:32:11,610 +spoilage is deducted, the spoiled goods are + +390 +00:32:11,610 --> 00:32:17,090 +inventoried at two hundred and thirty dollar bill + +391 +00:32:17,090 --> 00:32:23,190 +Yes, what is the requirement or the required؟ + +392 +00:32:24,070 --> 00:32:30,210 +بالطبع قالوا أننا لدينا سبع مجموعات من سبع مجموعات + +393 +00:32:30,210 --> 00:32:33,010 +من سبع مجموعات من سبع مجموعات من سبع مجموعات من + +394 +00:32:33,010 --> 00:32:33,090 +سبع مجموعات من سبع مجموعات من سبع مجموعات من سبع + +395 +00:32:33,090 --> 00:32:33,330 +مجموعات من سبع مجموعات من سبع مجموعات من سبع + +396 +00:32:33,330 --> 00:32:34,050 +مجموعات من سبع مجموعات من سبع مجموعات من سبع + +397 +00:32:34,050 --> 00:32:36,330 +مجموعات من سبع مجموعات من سبع مجموعات من سبع + +398 +00:32:36,330 --> 00:32:39,310 +مجموعات من سبع مجموعات من سبع مجموعات من سبع + +399 +00:32:39,310 --> 00:32:50,530 +مجموعات من سبع مجموعات من سبع مجموعات من سبع مج + +400 +00:32:52,480 --> 00:32:57,660 +أو فقط المجموعات الجيدة فقط المجموعات الجيدة لأننا + +401 +00:32:57,660 --> 00:33:04,560 +قلنا أن المجموعات الجيدة او + +402 +00:33:04,560 --> 00:33:06,780 +المجموعات الجيدة او المجموعات الجيدة او المجموعات + +403 +00:33:06,780 --> 00:33:06,840 +الجيدة او المجموعات الجيدة او المجموعات الجيدة او + +404 +00:33:06,840 --> 00:33:09,000 +الجيدة او المجموعات الجيدة او المجموعات الجيدة او + +405 +00:33:09,000 --> 00:33:09,220 +المجموعات الجيدة او المجموعات الجيدة او المجموعات + +406 +00:33:09,220 --> 00:33:12,920 +المجموعات الجيدة او المجموعات الجيدة او المجموعات + +407 +00:33:12,920 --> 00:33:16,540 +الجيدة او + +408 +00:33:16,540 --> 00:33:19,860 +المجموعات + +409 +00:33:20,610 --> 00:33:29,530 +القيمة ستكون أكتر من سبع مجموعات مختلفة من 25 + +410 +00:33:29,530 --> 00:33:35,610 +مجموعات التي ستكون أكتر من 28% هذا هو المقارنة + +411 +00:33:35,610 --> 00:33:45,490 +الطبيعية بالمفاجأة رقم + +412 +00:33:45,490 --> 00:33:45,870 +2 + +413 +00:33:54,910 --> 00:34:03,070 +therefore if it is normal and related to a + +414 +00:34:03,070 --> 00:34:12,230 +specific job which is job number tenقلنا إن هذه + +415 +00:34:12,230 --> 00:34:20,790 +الأسعار أو أسعار 1450 على جزء أو أسعار السبع + +416 +00:34:20,790 --> 00:34:25,530 +جميعًا في المجتمع كانوا بالفعل مدعومين وكانوا + +417 +00:34:25,530 --> 00:34:29,830 +بالفعل مدعومين على العمل المحدد لذلك لا يجب أن + +418 +00:34:29,830 --> 00:34:36,820 +نفعل أيأو تنقر أي دورة أخرى أو تنقر أي دورة أخرى + +419 +00:34:36,820 --> 00:34:37,540 +أو تنقر أي دورة أخرى أو تنقر أي دورة أخرى أو تنقر + +420 +00:34:37,540 --> 00:34:37,600 +أي دورة أخرى أو تنقر أي دورة أخرى أو تنقر أي دورة + +421 +00:34:37,600 --> 00:34:37,780 +أخرى أو تنقر أي دورة أخرى أو تنقر أي دورة أخرى أو + +422 +00:34:37,780 --> 00:34:39,320 +تنقر أي دورة أخرى أو تنقر أي دورة أخرى أو تنقر أي + +423 +00:34:39,320 --> 00:34:39,980 +دورة أخرى أو تنقر أي دورة أخرى أو تنقر أي دورة + +424 +00:34:39,980 --> 00:34:41,360 +أخرى أو تنقر أي دورة أخرى أو تنقر أي دورة أخرى أو + +425 +00:34:41,360 --> 00:34:51,900 +تنقر أي دورة أخرى أو تنقر أي دورة أخرى أو تنقر + +426 +00:34:51,900 --> 00:34:59,520 +أي + +427 +00:34:59,520 --> 00:35:06,230 +دبالتالي، يجب أن نقل المساعدة ويجب أن نقدم عملية + +428 +00:35:06,230 --> 00:35:07,330 +عملية عملية عملية عملية عملية عملية عملية عملية + +429 +00:35:07,330 --> 00:35:07,850 +عملية عملية عملية عملية عملية عملية عملية عملية + +430 +00:35:07,850 --> 00:35:08,030 +عملية عملية عملية عملية عملية عملية عملية عملية + +431 +00:35:08,030 --> 00:35:08,350 +عملية عملية عملية عملية عملية عملية عملية عملية + +432 +00:35:08,350 --> 00:35:08,390 +عملية عملية عملية عملية عملية عملية عملية عملية + +433 +00:35:08,390 --> 00:35:08,410 +عملية عملية عملية عملية عملية عملية عملية عملية + +434 +00:35:08,410 --> 00:35:11,350 +عملية عملية عملية عملية عملية عملية عملية عملية + +435 +00:35:14,640 --> 00:35:17,460 +ولكن إذا لم يكن لدينا أي قيمة لتخلصها، فاقوموا + +436 +00:35:17,460 --> 00:35:20,240 +بالتأكيد بأنكم لا تفهمون هذا النقطة، إذا لم يكن + +437 +00:35:20,240 --> 00:35:24,780 +لدينا أي قيمة لتخلصها، فلن نفعل أي شيء، لأن + +438 +00:35:24,780 --> 00:35:29,520 +المدرسات بالفعل مواجهة والمدرسات مواجهة على هذا + +439 +00:35:29,520 --> 00:35:34,170 +العمل المحدد، لا يجب أن نفعل أي شيء أكترولكن هنا + +440 +00:35:34,170 --> 00:35:37,870 +لأننا لدينا قيمة تخزين هذه المجالات يجب أن تكون + +441 +00:35:37,870 --> 00:35:42,250 +تدخل هذه المجالات يجب أن تكون تدخلت لذلك كما + +442 +00:35:42,250 --> 00:35:47,010 +نستطيع أن نرى هنا يجب أن نقل المجالات في عملية + +443 +00:35:47,010 --> 00:35:49,690 +العمل الواقعي الواقعي الواقعي الواقعي الواقعي + +444 +00:35:49,690 --> 00:35:50,190 +الواقعي الواقعي الواقعي الواقعي الواقعي الواقعي + +445 +00:35:50,190 --> 00:35:50,690 +الواقعي الواقعي الواقعي الواقعي الواقعي الواقعي + +446 +00:35:50,690 --> 00:35:51,330 +الواقعي الواقعي الواقعي الواقعي الواقعي الواقعي + +447 +00:35:51,330 --> 00:35:55,170 +الواقعي الواقعي الواقعي الواقعي الواقعي الواقعي ال + +448 +00:35:55,200 --> 00:35:59,240 +سيكون هناك قيمة مستحيلة أو قيمة مستحيلة لـ 230 + +449 +00:35:59,240 --> 00:36:03,980 +دولار في جزء منها، لذلك يجب أن نعتبر أننا لدينا + +450 +00:36:03,980 --> 00:36:11,300 +قيمة لها، لذلك لـ + +451 +00:36:11,300 --> 00:36:14,800 +2A قيمة + +452 +00:36:14,800 --> 00:36:16,780 +مستحيلة لـ 2A + +453 +00:36:22,040 --> 00:36:25,000 +وعمل عملية عملية عملية عملية عملية عملية عملية + +454 +00:36:25,000 --> 00:36:25,800 +عملية عملية عملية عملية عملية عملية عملية عملية + +455 +00:36:25,800 --> 00:36:29,400 +عملية عملية عملية عملية عملية عملية عملية عملية + +456 +00:36:29,400 --> 00:36:30,160 +عملية عملية عملية عملية عملية عملية عملية عملية + +457 +00:36:30,160 --> 00:36:31,000 +عملية عملية عملية عملية عملية عملية عملية عملية + +458 +00:36:31,000 --> 00:36:31,100 +عملية عملية عملية عملية عملية عملية عملية عملية + +459 +00:36:31,100 --> 00:36:31,180 +عملية عملية عملية عملية عملية عملية عملية عملية + +460 +00:36:31,180 --> 00:36:33,280 +عملية عملية عملية عملية عملية عملية عملية عملية + +461 +00:36:33,280 --> 00:36:38,320 +عملية + +462 +00:36:38,320 --> 00:36:48,060 +عملية عمل + +463 +00:37:11,890 --> 00:37:18,070 +what if the spoilage is common to all jobs؟ of + +464 +00:37:18,070 --> 00:37:23,110 +course in this caseالجزء السابع من الجزء السابع في + +465 +00:37:23,110 --> 00:37:28,650 +المجتمع يتم تحميله إلى هذا البرنامج اللازم يتم + +466 +00:37:28,650 --> 00:37:29,550 +تحميله إلى هذا البرنامج اللازم يتم تحميله إلى هذا + +467 +00:37:29,550 --> 00:37:29,850 +البرنامج اللازم يتم تحميله إلى هذا البرنامج اللازم + +468 +00:37:29,850 --> 00:37:31,170 +يتم تحميله إلى هذا البرنامج اللازم يتم تحميله إلى + +469 +00:37:31,170 --> 00:37:32,170 +هذا البرنامج اللازم يتم تحميله إلى هذا البرنامج + +470 +00:37:32,170 --> 00:37:32,590 +اللازم يتم تحميله إلى هذا البرنامج اللازم يتم + +471 +00:37:32,590 --> 00:37:32,850 +تحميله إلى هذا البرنامج اللازم يتم تحميله إلى هذا + +472 +00:37:32,850 --> 00:37:34,930 +البرنامج اللازم يتم تحميله إلى هذا البرنامج اللازم + +473 +00:37:34,930 --> 00:37:39,970 +يتم تحميله إلى هذا البرنامج اللازم يتم تحميله إلى + +474 +00:37:39,970 --> 00:37:43,360 +هذا البرنامجبالتالي، في هذه الحالة، يجب أن نخرج + +475 +00:37:43,360 --> 00:37:46,080 +هذه الدروس من عملية عملية عملية عملية عملية عملية + +476 +00:37:46,080 --> 00:37:46,580 +عملية عملية عملية عملية عملية عملية عملية عملية + +477 +00:37:46,580 --> 00:37:47,060 +عملية عملية عملية عملية عملية عملية عملية عملية + +478 +00:37:47,060 --> 00:37:50,640 +عملية عملية عملية عملية عملية عملية عملية عملية + +479 +00:37:50,640 --> 00:37:50,660 +عملية عملية عملية عملية عملية عملية عملية عملية + +480 +00:37:50,660 --> 00:37:50,740 +عملية عملية عملية عملية عملية عملية عملية عملية + +481 +00:37:50,740 --> 00:37:51,000 +عملية عملية عملية عملية عملية عملية عملية عملية + +482 +00:37:51,000 --> 00:37:52,220 +عملية عملية عملية عملية عملية عملية عملية عملية + +483 +00:37:52,220 --> 00:38:00,080 +عملية عملية عملية عملية عمل + +484 +00:38:03,850 --> 00:38:13,290 +العمل سيكون قدرًا بالطبع بقيمة 1450 + +485 +00:38:13,290 --> 00:38:17,910 +مليار دولار المزيد من سبع أجهزة ومن خلال التصنيع + +486 +00:38:17,910 --> 00:38:21,230 +السابق سيكون الدفع من نفس المقاومة، ماذا تعتقد؟ + +487 +00:38:21,230 --> 00:38:26,420 +لماذا ليس من نفس المقاومة؟لأن لدينا قيمة مستخدمة + +488 +00:38:26,420 --> 00:38:32,820 +لذلك قيمة ستكون مرتبطة مع هذه المجموعات ستكون أقل + +489 +00:38:32,820 --> 00:38:36,100 +لماذا؟ لأننا نستطيع أن نبيع هذه المجموعات بقيمة + +490 +00:38:36,100 --> 00:38:41,480 +230 لذلك قيمة هذه المجموعات المشفرة أو المجموعات + +491 +00:38:41,480 --> 00:38:49,260 +المشفرة العادية لن تكون 1450 ولكن 1450 minus 230 + +492 +00:38:49,260 --> 00:38:56,120 +لذلكإذا كان معروفًا لجميع العمل، يجب أن نعتبر أن + +493 +00:38:56,120 --> 00:39:01,140 +لدينا مجموعات + +494 +00:39:01,140 --> 00:39:04,640 +يمكن أن تكون ساعدة من قيمة مستخدمة أو مستخدمة يمكن + +495 +00:39:04,640 --> 00:39:06,060 +أن تكون ساعدة من قيمة مستخدمة أو مستخدمة مستخدمة + +496 +00:39:06,060 --> 00:39:10,520 +مستخدمة مستخدمة مستخدمة مستخدمة مستخدمة مستخدمة + +497 +00:39:10,520 --> 00:39:17,680 +مستخدمة مستخدمة مستخدمة مستخدمة مستخدمة مستخدمة + +498 +00:39:17,680 --> 00:39:23,960 +مستخدمة مستخدمةومن ثم بالطبع يجب أن يكون الوظيفة + +499 +00:39:23,960 --> 00:39:29,520 +قدرة على عملها بالطبع عملها عملها عملها عملها + +500 +00:39:29,520 --> 00:39:31,940 +عملها عملها عملها عملها عملها عملها عملها عملها + +501 +00:39:31,940 --> 00:39:32,020 +عملها عملها عملها عملها عملها عملها عملها عملها + +502 +00:39:32,020 --> 00:39:32,280 +عملها عملها عملها عملها عملها عملها عملها عملها + +503 +00:39:32,280 --> 00:39:32,380 +عملها عملها عملها عملها عملها عملها عملها عملها + +504 +00:39:32,380 --> 00:39:36,540 +عملها عملها عملها عملها عملها عملها عملها عملها + +505 +00:39:36,540 --> 00:39:46,200 +عملها عملها عملها عملها عمل + +506 +00:39:46,940 --> 00:39:48,640 +والعمل عملية عملية عملية عملية عملية عملية عملية + +507 +00:39:48,640 --> 00:39:48,900 +عملية عملية عملية عملية عملية عملية عملية عملية + +508 +00:39:48,900 --> 00:39:51,400 +عملية عملية عملية عملية عملية عملية عملية عملية + +509 +00:39:51,400 --> 00:39:57,460 +عملية عملية عملية عملية عملية عملية عملية عملية + +510 +00:39:57,460 --> 00:40:01,780 +عملية عملية عملية عملية عملية عملية عملية عملية + +511 +00:40:01,780 --> 00:40:01,800 +عملية عملية عملية عملية عملية عملية عملية عملية + +512 +00:40:01,800 --> 00:40:12,780 +عملية عملية ع + +513 +00:40:19,350 --> 00:40:29,350 +أي أسئلة؟ الجامعة + +514 +00:40:29,350 --> 00:40:36,950 +تعتبر غير عامة، لذلك إذا كانت تعتبر غير عامة، فقيم + +515 +00:40:36,950 --> 00:40:41,850 +السبتمبر السابع يجب أن يكون تعتبر خسارةبالتالي، + +516 +00:40:41,850 --> 00:40:45,130 +سنقوم بتغيير قيمة الوظيفة من عملية عملية عملية + +517 +00:40:45,130 --> 00:40:46,090 +عملية عملية عملية عملية عملية عملية عملية عملية + +518 +00:40:46,090 --> 00:40:47,470 +عملية عملية عملية عملية عملية عملية عملية عملية + +519 +00:40:47,470 --> 00:40:49,250 +عملية عملية عملية عملية عملية عملية عملية عملية + +520 +00:40:49,250 --> 00:40:50,290 +عملية عملية عملية عملية عملية عملية عملية عملية + +521 +00:40:50,290 --> 00:40:50,630 +عملية عملية عملية عملية عملية عملية عملية عملية + +522 +00:40:50,630 --> 00:40:50,650 +عملية عملية عملية عملية عملية عملية عملية عملية + +523 +00:40:50,650 --> 00:40:50,690 +عملية عملية عملية عملية عملية عملية عملية عملية + +524 +00:41:09,480 --> 00:41:13,200 +بسيطة الوزراء، لذلك كما نستطيع أن نرى هنا إنه نفس + +525 +00:41:13,200 --> 00:41:20,480 +المدخل ولكن بدلا من تحكيم التحكم التجاري، سوف + +526 +00:41:20,480 --> 00:41:24,160 +نعتبر الاختلاف من الوزراء الغير عادل، لذلك نحن + +527 +00:41:24,160 --> 00:41:30,300 +نعتبر + +528 +00:41:30,300 --> 00:41:36,500 +أن لدينا وزارة بقيمة 1610 + +529 +00:41:37,600 --> 00:41:47,860 +طبعا خسارة من الـ Abnormal Spoilage بقيمة 8540 + +530 +00:41:47,860 --> 00:41:57,760 +وطبعا الوظيفة المحددة لعمل رقم 10 ستتخلص من + +531 +00:41:57,760 --> 00:42:06,960 +الوظيفة بقيمة 10150 كما نستطيع أن نرى هناوقمنا + +532 +00:42:06,960 --> 00:42:11,940 +بإعادة أسعار السبع مجموعات إلى المخاطر ولكن بالطبع + +533 +00:42:11,940 --> 00:42:15,800 +ليس من نفس المقالة لأننا لدينا قيمة التجارب التي + +534 +00:42:15,800 --> 00:42:25,040 +ستقل قيمة المجموعات المخاطرة أي أسئلة 1836 + +535 +00:42:25,040 --> 00:42:25,440 +أرجوك + +536 +00:42:42,800 --> 00:42:48,580 +في المشكلة 1836 يجب أن نعتبرها نفسها نحن نعتبرها + +537 +00:42:48,580 --> 00:42:52,540 +نفس المثال أو نفس السؤال ولكن في هذه الحالة سوف + +538 +00:42:52,540 --> 00:42:55,960 +نعمل عمل مجموعات مفرومة هذه المجموعة بالطبع أعطونا + +539 +00:42:55,960 --> 00:42:58,360 +هذا الدرس إضافي + +540 +00:43:02,370 --> 00:43:06,470 +لتغيير هذه المجالات إلى مجالات جيدة لتصفية هذه + +541 +00:43:06,470 --> 00:43:12,510 +المجالات هو 1700 دولار و بالطبع اول مطالب قال انهم + +542 +00:43:12,510 --> 00:43:17,670 +يحتاجون ادخال جورنال اذا كانت هذه التعامله مرتبطه + +543 +00:43:17,670 --> 00:43:20,770 +لعمل محدث محدث اذا كانت مرتبطه لعمل محدث محدث + +544 +00:43:20,770 --> 00:43:27,250 +فال1700 دولار سيكون مدفع لعمل المشروع لعمل ذلك + +545 +00:43:27,250 --> 00:43:27,790 +المشروع + +546 +00:43:31,570 --> 00:43:38,450 +للعمل رقم 10 سيكون مجموعت من الـ 1700 بالطبع لم + +547 +00:43:38,450 --> 00:43:43,350 +يقدموا لنا أي مصطلحات أو أي مصطلحات من الـ 1700 + +548 +00:43:43,350 --> 00:43:49,590 +لذلك سوف نعتبر 1500 من مجموعات مختلفة لأننا لا + +549 +00:43:49,590 --> 00:43:57,640 +نعرف التفاصيل المختلفة ماذا لوالتعامل المشروع + +550 +00:43:57,640 --> 00:44:03,280 +معروف لكل العمل في هذه الحالة لن نحمل هذه القوات + +551 +00:44:03,280 --> 00:44:07,120 +على عملية التعامل ولكننا سنحملها على تحكيم التحكم + +552 +00:44:07,120 --> 00:44:16,000 +التجاري وطبعا + +553 +00:44:16,000 --> 00:44:20,900 +إلى موقعات مختلفة لأننا لا نمتلك التفاصيلفي + +554 +00:44:20,900 --> 00:44:24,700 +النهاية إذا كانت هذه المجالات التجاربية أو التجارب + +555 +00:44:24,700 --> 00:44:29,920 +التجاربية تعتبر غير طبيعي ، لذلك سنقوم بوضعهم على + +556 +00:44:29,920 --> 00:44:42,560 +الاختلاف من التجارب غير طبيعية من نفس + +557 +00:44:42,560 --> 00:44:45,380 +المقدمة 1700 1700 + +558 +00:44:48,070 --> 00:44:54,510 +حسنًا ، لسنا لدينا وقت واحد لتكمل مع المشكلة 1837 + +559 +00:44:54,510 --> 00:45:02,310 +، ولكن أيضًا 1837 يعتبر الانتاج لـ Scrap ، لذلك + +560 +00:45:02,310 --> 00:45:06,910 +نذهب إن شاء الله لتوصيل + +561 +00:45:07,860 --> 00:45:12,340 +أو هذه الحلقة أو حلقة هذه السؤالة إن شاء الله على + +562 +00:45:12,340 --> 00:45:18,180 +موقع moodle لذلك احاول ان تحصل على هذه الحلقة + +563 +00:45:18,180 --> 00:45:22,480 +بالطبع انها حلقة بسيطة كما أخذنا 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{"start": 779.47, "end": 780.77, "word": " محفوظين،", "probability": 0.8781040736607143}, {"start": 780.77, "end": 781.13, "word": " لكنهم", "probability": 0.667724609375}, {"start": 781.13, "end": 781.37, "word": " كانوا", "probability": 0.73876953125}, {"start": 781.37, "end": 781.73, "word": " قدرين", "probability": 0.453369140625}, {"start": 781.73, "end": 781.87, "word": " أن", "probability": 0.62548828125}, {"start": 781.87, "end": 782.13, "word": " يكونوا", "probability": 0.9205729166666666}, {"start": 782.13, "end": 782.57, "word": " محفوظين", "probability": 0.9659016927083334}], "temperature": 1.0}, {"id": 31, "seek": 80832, "start": 783.08, "end": 808.32, "text": "لذلك المجموعات الجيدة ستكون المجموعات من هذه المقالات مناسبة 12500، صحيح؟ لذلك كما أخبرنا في المقالات السابقة، قلنا إن المجموعات المحفظة هي 12500 plus 50000 plus 25000", "tokens": [1211, 8848, 23275, 9673, 7435, 2304, 45367, 9307, 25724, 25708, 3660, 8608, 2655, 30544, 9673, 7435, 2304, 45367, 9307, 9154, 29538, 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"probability": 0.5186767578125}, {"start": 822.91, "end": 826.01, "word": " من", "probability": 0.689453125}, {"start": 826.01, "end": 830.41, "word": " هذه", "probability": 0.91650390625}, {"start": 830.41, "end": 830.47, "word": " الأجهزة", "probability": 0.7424560546875}, {"start": 830.47, "end": 830.61, "word": " التي", "probability": 0.12078857421875}, {"start": 830.61, "end": 830.61, "word": " تم", "probability": 0.9833984375}, {"start": 830.61, "end": 831.11, "word": " تحقيقها", "probability": 0.94482421875}, {"start": 831.11, "end": 831.73, "word": " فقط", "probability": 0.6202392578125}, {"start": 831.73, "end": 833.07, "word": " 12500", "probability": 0.6898193359375}, {"start": 833.07, "end": 833.33, "word": " تم", "probability": 0.55859375}, {"start": 833.33, "end": 833.71, "word": " تحقيقها،", "probability": 0.7978108723958334}, {"start": 833.71, "end": 834.05, "word": " لذلك", "probability": 0.7648111979166666}, {"start": 834.05, "end": 834.35, "word": " الأجهزة", "probability": 0.82099609375}, {"start": 834.35, "end": 834.99, "word": " الجيدة", "probability": 0.7783203125}], "temperature": 1.0}, {"id": 33, "seek": 85833, "start": 839.27, "end": 858.33, "text": "مقارنة 100000 اجهزة تجارية تجارية تجارية تجارية تجارية تجارية تجارية تجارية", "tokens": [2304, 4587, 9640, 1863, 3660, 2319, 1360, 1975, 7435, 3224, 11622, 3660, 6055, 7435, 9640, 10632, 6055, 7435, 9640, 10632, 6055, 7435, 9640, 10632, 6055, 7435, 9640, 10632, 6055, 7435, 9640, 10632, 6055, 7435, 9640, 10632, 6055, 7435, 9640, 10632, 6055, 7435, 9640, 10632], "avg_logprob": -0.6607638888888889, "compression_ratio": 2.977777777777778, "no_speech_prob": 5.960464477539063e-08, "words": [{"start": 839.27, "end": 839.87, "word": "مقارنة", "probability": 0.455950927734375}, {"start": 839.87, "end": 840.47, "word": " 100000", "probability": 0.51220703125}, {"start": 840.47, "end": 840.75, "word": " اجهزة", "probability": 0.5935546875}, {"start": 840.75, "end": 840.79, "word": " تجارية", "probability": 0.361846923828125}, {"start": 840.79, "end": 840.83, "word": " تجارية", "probability": 0.56951904296875}, {"start": 840.83, "end": 840.93, "word": " تجارية", "probability": 0.753662109375}, {"start": 840.93, "end": 841.21, "word": " تجارية", "probability": 0.8310546875}, {"start": 841.21, "end": 841.51, "word": " تجارية", "probability": 0.9027099609375}, {"start": 841.51, "end": 842.01, "word": " تجارية", "probability": 0.9166259765625}, {"start": 842.01, "end": 845.29, "word": " تجارية", "probability": 0.9267578125}, {"start": 845.29, "end": 858.33, "word": " تجارية", "probability": 0.9339599609375}], "temperature": 1.0}, {"id": 34, "seek": 88016, "start": 860.08, "end": 880.16, "text": "عن طريق الوصول إلى تسمية التي هي المجلدات المحفوظة يعني of course as I said I can only add these three numbers and I will get the good units directly just on order to understand that the spoiled units were also inspected this is the only point that I'm emphasizing here", "tokens": 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25708, 4724, 4587, 32640, 3660, 27990, 7526, 12399, 6156, 3279, 4, 9154, 10874, 11622, 38207, 2423, 39184, 27990, 7526, 12399, 32239, 3794, 32748, 12610, 9640, 9307, 12399, 5551, 3794, 5172, 12399, 6156, 3224, 2407, 8608, 1829, 30544, 2423, 39184, 45011, 48066, 18863, 18513, 1211, 12399, 20328, 5016, 1829, 5016, 22807, 5296, 8848, 23275, 12399, 45011, 48066, 18863, 18513, 1211], "avg_logprob": -0.6300675748167811, "compression_ratio": 1.45625, "no_speech_prob": 5.960464477539063e-08, "words": [{"start": 880.7, "end": 881.86, "word": "ولذلك،", "probability": 0.477386474609375}, {"start": 881.86, "end": 881.96, "word": " إذا", "probability": 0.840087890625}, {"start": 881.96, "end": 882.32, "word": " كان", "probability": 0.84228515625}, {"start": 882.32, "end": 882.38, "word": " لدينا", "probability": 0.79052734375}, {"start": 882.38, "end": 882.62, "word": " جزء", "probability": 0.3157958984375}, {"start": 882.62, "end": 882.62, "word": " جيد", "probability": 0.6082763671875}, {"start": 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39184, 2847, 23157, 45011, 48066, 8608, 1829, 30544], "avg_logprob": -0.8543198336573208, "compression_ratio": 1.1595744680851063, "no_speech_prob": 1.1920928955078125e-07, "words": [{"start": 902.12, "end": 902.68, "word": "سيكون", "probability": 0.5592244466145834}, {"start": 902.68, "end": 902.98, "word": " الـ", "probability": 0.357666015625}, {"start": 902.98, "end": 905.28, "word": " 87500", "probability": 0.800537109375}, {"start": 905.28, "end": 906.22, "word": " مرتبط", "probability": 0.420867919921875}, {"start": 906.22, "end": 906.52, "word": " بال", "probability": 0.67529296875}, {"start": 906.52, "end": 907.08, "word": " 10", "probability": 0.459716796875}, {"start": 907.08, "end": 907.86, "word": "%", "probability": 0.56982421875}, {"start": 907.86, "end": 908.84, "word": " يقل", "probability": 0.3759358723958333}, {"start": 908.84, "end": 911.2, "word": " 8750", "probability": 0.619384765625}, {"start": 911.2, "end": 912.14, "word": " و", "probability": 0.080078125}, {"start": 912.14, "end": 913.46, "word": " بالطبع", "probability": 0.776947021484375}, {"start": 913.46, "end": 913.66, "word": " الـ", "probability": 0.202056884765625}, {"start": 913.66, "end": 914.16, "word": " Abnormal", "probability": 0.531829833984375}, {"start": 914.16, "end": 914.88, "word": " Spoilage", "probability": 0.7919921875}, {"start": 914.88, "end": 921.96, "word": " سيكون", "probability": 0.78125}], "temperature": 1.0}, {"id": 37, "seek": 94671, "start": 923.97, "end": 946.71, "text": "Twelve thousand five hundred units minus the eight thousand seven hundred and fifty which are considered normal it would be three thousand two hundred and fifty Three thousand seven hundred and fifty", "tokens": [51, 826, 75, 303, 4714, 1732, 3262, 6815, 3175, 264, 3180, 4714, 3407, 3262, 293, 13442, 597, 366, 4888, 2710, 309, 576, 312, 1045, 4714, 732, 3262, 293, 13442, 6244, 4714, 3407, 3262, 293, 13442], "avg_logprob": -0.2903645940952831, "compression_ratio": 1.8256880733944953, 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" مع", "probability": 0.529296875}, {"start": 964.85, "end": 964.95, "word": " الـ", "probability": 0.611328125}, {"start": 964.95, "end": 965.21, "word": " normal", "probability": 0.73779296875}, {"start": 965.21, "end": 966.91, "word": " spoilage؟", "probability": 0.91259765625}, {"start": 966.91, "end": 967.39, "word": " تعتبر", "probability": 0.5853678385416666}, {"start": 967.39, "end": 969.75, "word": " الـ", "probability": 0.5364990234375}, {"start": 969.75, "end": 970.31, "word": " normal", "probability": 0.75927734375}, {"start": 970.31, "end": 971.37, "word": " spoilage", "probability": 0.952392578125}, {"start": 971.37, "end": 971.73, "word": " جزء", "probability": 0.5329996744791666}, {"start": 971.73, "end": 972.67, "word": " جيد؟", "probability": 0.581787109375}], "temperature": 1.0}, {"id": 39, "seek": 98716, "start": 975.02, "end": 987.16, "text": "القصص من هذه المجلدات اللي هي ال 8750 ستكون تعتبر كإضافة لقصص المجلدات الجيدة", "tokens": [6027, 4587, 9381, 9381, 9154, 29538, 9673, 7435, 1211, 3215, 9307, 13672, 1829, 39896, 2423, 27990, 2803, 8608, 2655, 30544, 6055, 34268, 26890, 9122, 28814, 11242, 31845, 3660, 5296, 4587, 9381, 9381, 9673, 7435, 1211, 3215, 9307, 25724, 25708, 3660], "avg_logprob": -0.6116615853658537, "compression_ratio": 1.3431372549019607, "no_speech_prob": 1.1920928955078125e-07, "words": [{"start": 975.02, "end": 976.34, "word": "القصص", "probability": 0.28790283203125}, {"start": 976.34, "end": 976.58, "word": " من", "probability": 0.5361328125}, {"start": 976.58, "end": 977.18, "word": " هذه", "probability": 0.9365234375}, {"start": 977.18, "end": 978.0, "word": " المجلدات", "probability": 0.565234375}, {"start": 978.0, "end": 978.62, "word": " اللي", "probability": 0.5303955078125}, {"start": 978.62, "end": 978.92, "word": " هي", "probability": 0.6923828125}, {"start": 978.92, "end": 979.6, "word": " ال", "probability": 0.34423828125}, {"start": 979.6, "end": 980.86, "word": " 8750", "probability": 0.6839599609375}, 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المجلدات التي ستكون مضافة إلى عدد المجلدات التي ستكون مضافة إلى عدد المجلدات التي ستكون مضافة إلى عدد المجلدات التي ستكون مضافة إلى عدد المجلدات التي ستكون مضافة إلى عدد المجلدات التي ستكون مضافة إلى عدد المجلدات التي ستكون مضافة إلى عدد المجلدات التي ستكون مضافة إلى عدد المجلدات التي ستكون", "tokens": [2304, 45636, 995, 6055, 34268, 26890, 6225, 3215, 3215, 9673, 7435, 1211, 3215, 9307, 38392, 8608, 2655, 30544, 3714, 11242, 31845, 3660, 30731, 6225, 3215, 3215, 9673, 7435, 1211, 3215, 9307, 38392, 8608, 2655, 30544, 3714, 11242, 31845, 3660, 30731, 6225, 3215, 3215, 9673, 7435, 1211, 3215, 9307, 38392, 8608, 2655, 30544, 3714, 11242, 31845, 3660, 30731, 6225, 3215, 3215, 9673, 7435, 1211, 3215, 9307, 38392, 8608, 2655, 30544, 3714, 11242, 31845, 3660, 30731, 6225, 3215, 3215, 9673, 7435, 1211, 3215, 9307, 38392, 8608, 2655, 30544, 3714, 11242, 31845, 3660, 30731, 6225, 3215, 3215, 9673, 7435, 1211, 3215, 9307, 38392, 8608, 2655, 30544, 3714, 11242, 31845, 3660, 30731, 6225, 3215, 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9673, 11622, 25708, 9154, 1266, 4, 37495, 9566, 1829, 8315, 41171], "avg_logprob": -0.5934175557278573, "compression_ratio": 1.368421052631579, "no_speech_prob": 0.0, "words": [{"start": 1119.01, "end": 1119.69, "word": "وهنا", "probability": 0.628662109375}, {"start": 1119.69, "end": 1119.81, "word": " ال", "probability": 0.386474609375}, {"start": 1119.81, "end": 1120.75, "word": " 25000", "probability": 0.5947265625}, {"start": 1120.75, "end": 1121.05, "word": " كانوا", "probability": 0.512451171875}, {"start": 1121.05, "end": 1121.41, "word": " ايضا", "probability": 0.7781982421875}, {"start": 1121.41, "end": 1122.27, "word": " تحققوا", "probability": 0.45999755859375}, {"start": 1122.27, "end": 1122.65, "word": " وكانوا", "probability": 0.5884602864583334}, {"start": 1122.65, "end": 1122.87, "word": " قدرين", "probability": 0.5010528564453125}, {"start": 1122.87, "end": 1123.01, "word": " أن", "probability": 0.3447265625}, {"start": 1123.01, "end": 1123.31, "word": " يكونوا", "probability": 0.95166015625}, {"start": 1123.31, "end": 1123.87, "word": " جيدين،", "probability": 0.816650390625}, {"start": 1123.87, "end": 1124.27, "word": " لذلك", "probability": 0.7139485677083334}, {"start": 1124.27, "end": 1124.85, "word": " المزيد", "probability": 0.4458821614583333}, {"start": 1124.85, "end": 1125.01, "word": " من", "probability": 0.8076171875}, {"start": 1125.01, "end": 1125.39, "word": " 10", "probability": 0.375244140625}, {"start": 1125.39, "end": 1126.17, "word": "%", "probability": 0.9208984375}, {"start": 1126.17, "end": 1127.39, "word": " يعطينا", "probability": 0.672393798828125}, {"start": 1127.39, "end": 1128.15, "word": " 2500", "probability": 0.86669921875}], "temperature": 1.0}, {"id": 47, "seek": 115270, "start": 1131.28, "end": 1152.7, "text": "بالتالي، سعر الـ 6250 شخصية سيكون إضافة إلى سعر الـ 62500 شخصية جيدة وسعر الـ 2500 شخصية محطمة أو محطمة طبيعية سيكون إضافة إلى سعر الـ 25000 شخصية كتابة لعملية إنتهاء العمل. هل لديك أسئلة؟", "tokens": [3555, 6027, 2655, 6027, 1829, 12399, 8608, 3615, 2288, 2423, 39184, 1386, 23538, 13412, 9778, 9381, 10632, 8608, 1829, 30544, 11933, 11242, 31845, 3660, 30731, 8608, 3615, 2288, 2423, 39184, 24536, 7526, 13412, 9778, 9381, 10632, 10874, 25708, 3660, 4032, 3794, 3615, 2288, 2423, 39184, 41171, 13412, 9778, 9381, 10632, 3714, 5016, 9566, 46007, 34051, 3714, 5016, 9566, 46007, 23032, 21292, 3615, 10632, 8608, 1829, 30544, 11933, 11242, 31845, 3660, 30731, 8608, 3615, 2288, 2423, 39184, 3552, 1360, 13412, 9778, 9381, 10632, 9122, 2655, 16758, 3660, 5296, 25957, 1211, 10632, 11933, 29399, 3224, 16606, 18863, 42213, 13, 8032, 1211, 5296, 16254, 4117, 5551, 3794, 19986, 37977, 22807], "avg_logprob": -0.5031828720260549, "compression_ratio": 2.0974025974025974, "no_speech_prob": 5.960464477539063e-08, "words": [{"start": 1131.28, "end": 1132.2, "word": "بالتالي،", "probability": 0.676361083984375}, {"start": 1132.2, "end": 1132.52, "word": " سعر", "probability": 0.5797119140625}, {"start": 1132.52, "end": 1132.66, "word": " الـ", "probability": 0.3275146484375}, {"start": 1132.66, "end": 1134.06, "word": " 6250", "probability": 0.724609375}, {"start": 1134.06, "end": 1134.88, "word": " شخصية", "probability": 0.5052490234375}, {"start": 1134.88, "end": 1135.28, "word": " سيكون", "probability": 0.7088216145833334}, {"start": 1135.28, "end": 1135.98, "word": " إضافة", "probability": 0.7134552001953125}, {"start": 1135.98, "end": 1136.52, "word": " إلى", "probability": 0.42724609375}, {"start": 1136.52, "end": 1137.14, "word": " سعر", "probability": 0.84716796875}, {"start": 1137.14, "end": 1137.34, "word": " الـ", "probability": 0.6038818359375}, {"start": 1137.34, "end": 1138.74, "word": " 62500", "probability": 0.69091796875}, {"start": 1138.74, "end": 1139.0, "word": " شخصية", "probability": 0.899658203125}, {"start": 1139.0, "end": 1139.48, "word": " جيدة", "probability": 0.8719075520833334}, {"start": 1139.48, "end": 1141.06, "word": " وسعر", "probability": 0.7313232421875}, {"start": 1141.06, "end": 1141.2, "word": " الـ", "probability": 0.6107177734375}, {"start": 1141.2, "end": 1142.1, "word": " 2500", "probability": 0.88525390625}, {"start": 1142.1, "end": 1142.7, "word": " شخصية", "probability": 0.9163818359375}, {"start": 1142.7, "end": 1143.06, "word": " محطمة", "probability": 0.4188079833984375}, {"start": 1143.06, "end": 1143.26, "word": " أو", "probability": 0.95361328125}, {"start": 1143.26, "end": 1143.64, "word": " محطمة", "probability": 0.78814697265625}, {"start": 1143.64, "end": 1143.96, "word": " طبيعية", "probability": 0.773101806640625}, {"start": 1143.96, "end": 1144.8, "word": " سيكون", "probability": 0.76025390625}, {"start": 1144.8, "end": 1145.54, "word": " إضافة", "probability": 0.95068359375}, {"start": 1145.54, "end": 1145.88, "word": " إلى", "probability": 0.93212890625}, {"start": 1145.88, "end": 1146.4, "word": " سعر", "probability": 0.9191080729166666}, {"start": 1146.4, "end": 1146.62, "word": " الـ", "probability": 0.751220703125}, {"start": 1146.62, "end": 1147.6, "word": " 25000", "probability": 0.787841796875}, {"start": 1147.6, "end": 1148.06, "word": " شخصية", "probability": 0.9735107421875}, {"start": 1148.06, "end": 1148.74, "word": " كتابة", "probability": 0.5740509033203125}, {"start": 1148.74, "end": 1149.98, "word": " لعملية", "probability": 0.42333984375}, {"start": 1149.98, "end": 1150.02, "word": " إنتهاء", "probability": 0.58819580078125}, {"start": 1150.02, "end": 1150.44, "word": " العمل.", "probability": 0.5164794921875}, {"start": 1151.06, "end": 1152.06, "word": " هل", "probability": 0.6248779296875}, {"start": 1152.06, "end": 1152.2, "word": " لديك", "probability": 0.6907552083333334}, {"start": 1152.2, "end": 1152.7, "word": " أسئلة؟", "probability": 0.793896484375}], "temperature": 1.0}, {"id": 48, "seek": 117860, "start": 1155.77, "end": 1178.61, "text": "طبعا كما يمكننا أن نرى هنا 6250 و 2500 إذا قمنا بإضافة هاتين إلى أعلى لك في التجارب لتأكد أنك تقوم بتخطيطات أو مقاطعات صحيحة، فإضافة هاتين الرقمين سيكون أكثر من 8750. هل هناك أسئلة؟", "tokens": [9566, 3555, 3615, 995, 9122, 15042, 7251, 43020, 8315, 14739, 8717, 2288, 7578, 34105, 1386, 23538, 4032, 41171, 11933, 15730, 12174, 2304, 8315, 4724, 28814, 11242, 31845, 3660, 8032, 9307, 9957, 30731, 5551, 3615, 23942, 5296, 4117, 8978, 16712, 7435, 9640, 3555, 5296, 2655, 10721, 4117, 3215, 14739, 4117, 6055, 4587, 20498, 39894, 9778, 9566, 1829, 9566, 9307, 34051, 3714, 4587, 41193, 3615, 9307, 20328, 5016, 1829, 5016, 3660, 12399, 6156, 28814, 11242, 31845, 3660, 8032, 9307, 9957, 34892, 4587, 2304, 9957, 8608, 1829, 30544, 5551, 4117, 49115, 9154, 1649, 45396, 13, 8032, 1211, 34105, 4117, 5551, 3794, 19986, 37977, 22807], "avg_logprob": -0.5220588007394005, "compression_ratio": 1.640625, "no_speech_prob": 5.960464477539063e-08, "words": [{"start": 1155.77, "end": 1156.23, "word": "طبعا", "probability": 0.8045654296875}, {"start": 1156.23, "end": 1156.51, "word": " كما", "probability": 0.81982421875}, {"start": 1156.51, "end": 1156.73, "word": " يمكننا", "probability": 0.6508382161458334}, {"start": 1156.73, "end": 1156.73, "word": " أن", "probability": 0.5478515625}, {"start": 1156.73, "end": 1156.89, "word": " نرى", "probability": 0.8816731770833334}, {"start": 1156.89, "end": 1157.05, "word": " هنا", "probability": 0.74267578125}, {"start": 1157.05, "end": 1158.33, "word": " 6250", "probability": 0.677978515625}, {"start": 1158.33, "end": 1159.59, "word": " و", "probability": 0.34619140625}, {"start": 1159.59, "end": 1160.41, "word": " 2500", "probability": 0.59228515625}, {"start": 1160.41, "end": 1161.01, "word": " إذا", "probability": 0.7012939453125}, {"start": 1161.01, "end": 1161.37, "word": " قمنا", "probability": 0.7078450520833334}, {"start": 1161.37, "end": 1161.41, "word": " بإضافة", "probability": 0.86708984375}, {"start": 1161.41, "end": 1161.77, "word": " هاتين", "probability": 0.5863444010416666}, {"start": 1161.77, "end": 1162.15, "word": " إلى", "probability": 0.25732421875}, {"start": 1162.15, "end": 1162.85, "word": " أعلى", "probability": 0.8167317708333334}, {"start": 1162.85, "end": 1163.71, "word": " لك", "probability": 0.4671630859375}, {"start": 1163.71, "end": 1163.91, "word": " في", "probability": 0.85302734375}, {"start": 1163.91, "end": 1164.35, "word": " التجارب", "probability": 0.596588134765625}, {"start": 1164.35, "end": 1165.83, "word": " لتأكد", "probability": 0.6697998046875}, {"start": 1165.83, "end": 1166.33, "word": " أنك", "probability": 0.756103515625}, {"start": 1166.33, "end": 1166.87, "word": " تقوم", "probability": 0.6476236979166666}, {"start": 1166.87, "end": 1168.49, "word": " بتخطيطات", "probability": 0.5614420572916666}, {"start": 1168.49, "end": 1168.57, "word": " أو", "probability": 0.65576171875}, {"start": 1168.57, "end": 1169.13, "word": " مقاطعات", "probability": 0.4771484375}, {"start": 1169.13, "end": 1169.51, "word": " صحيحة،", "probability": 0.698883056640625}, {"start": 1169.51, "end": 1170.73, "word": " فإضافة", "probability": 0.84453125}, {"start": 1170.73, "end": 1171.29, "word": " هاتين", "probability": 0.8263346354166666}, {"start": 1171.29, "end": 1171.81, "word": " الرقمين", "probability": 0.713958740234375}, {"start": 1171.81, "end": 1172.13, "word": " سيكون", "probability": 0.48046875}, {"start": 1172.13, "end": 1172.39, "word": " أكثر", "probability": 0.553955078125}, {"start": 1172.39, "end": 1172.73, "word": " من", "probability": 0.1986083984375}, {"start": 1172.73, "end": 1174.75, "word": " 8750.", "probability": 0.68212890625}, {"start": 1177.05, "end": 1177.97, "word": " هل", "probability": 0.603759765625}, {"start": 1177.97, "end": 1178.01, "word": " هناك", "probability": 0.57965087890625}, {"start": 1178.01, "end": 1178.61, "word": " أسئلة؟", "probability": 0.842236328125}], "temperature": 1.0}, {"id": 49, "seek": 119473, "start": 1185.13, "end": 1194.73, "text": "الـ 50,000 هو الـ 62,500 اللي تم تكليفه، تقريبًا من الـ 12,500 في البداية للعمل", "tokens": [6027, 39184, 2625, 11, 1360, 31439, 2423, 39184, 24536, 11, 7526, 13672, 1829, 46811, 6055, 4117, 20292, 5172, 3224, 12399, 6055, 4587, 16572, 3555, 14111, 995, 9154, 2423, 39184, 2272, 11, 7526, 8978, 29739, 28259, 10632, 24976, 25957, 1211], "avg_logprob": -0.6605468764901161, "compression_ratio": 1.2857142857142858, "no_speech_prob": 0.0, "words": [{"start": 1185.13, "end": 1185.37, "word": "الـ", "probability": 0.702392578125}, {"start": 1185.37, "end": 1185.73, "word": " 50", "probability": 0.421875}, {"start": 1185.73, "end": 1186.31, "word": ",000", "probability": 0.58953857421875}, {"start": 1186.31, "end": 1186.75, "word": " هو", "probability": 0.3408203125}, {"start": 1186.75, "end": 1187.15, "word": " الـ", "probability": 0.5960693359375}, {"start": 1187.15, "end": 1187.83, "word": " 62", "probability": 0.88427734375}, {"start": 1187.83, "end": 1189.01, "word": ",500", "probability": 0.8984375}, {"start": 1189.01, "end": 1189.29, "word": " اللي", "probability": 0.6068115234375}, {"start": 1189.29, "end": 1189.61, "word": " تم", "probability": 0.5576171875}, {"start": 1189.61, "end": 1190.75, "word": " تكليفه،", "probability": 0.5078837076822916}, {"start": 1190.75, "end": 1191.93, "word": " تقريبًا", "probability": 0.5692799886067709}, {"start": 1191.93, "end": 1192.45, "word": " من", "probability": 0.5498046875}, {"start": 1192.45, "end": 1192.49, "word": " الـ", "probability": 0.787353515625}, {"start": 1192.49, "end": 1192.91, "word": " 12", "probability": 0.85107421875}, {"start": 1192.91, "end": 1193.85, "word": ",500", "probability": 0.911865234375}, {"start": 1193.85, "end": 1194.15, "word": " في", "probability": 0.1746826171875}, {"start": 1194.15, "end": 1194.49, "word": " البداية", "probability": 0.7047932942708334}, {"start": 1194.49, "end": 1194.73, "word": " للعمل", "probability": 0.6648763020833334}], "temperature": 1.0}, {"id": 50, "seek": 121888, "start": 1196.2, "end": 1218.88, "text": "لأننا نعرف أن الـ 62500 كان من إما بداية العمل أو التي بدأت في هذا الوقت إذا كان لدينا عدد المجلدين 12500 في البداية وانتهيتنا، لذلك من الـ 62500 12500", "tokens": [1211, 33456, 8315, 8717, 3615, 28480, 14739, 2423, 39184, 24536, 7526, 25961, 9154, 11933, 15042, 4724, 28259, 10632, 18863, 42213, 34051, 38392, 47525, 10721, 2655, 8978, 23758, 2423, 30543, 2655, 11933, 15730, 25961, 5296, 16254, 8315, 6225, 3215, 3215, 9673, 7435, 1211, 3215, 9957, 2272, 7526, 8978, 29739, 28259, 10632, 4032, 7649, 2655, 3224, 36081, 8315, 12399, 5296, 8848, 23275, 9154, 2423, 39184, 24536, 7526, 2272, 7526], "avg_logprob": -0.6718750192838556, "compression_ratio": 1.6866666666666668, "no_speech_prob": 0.0, "words": [{"start": 1196.2, "end": 1196.74, "word": "لأننا", "probability": 0.6953938802083334}, {"start": 1196.74, "end": 1197.04, "word": " نعرف", "probability": 0.8712565104166666}, {"start": 1197.04, "end": 1197.28, "word": " أن", "probability": 0.607421875}, {"start": 1197.28, "end": 1197.36, "word": " الـ", "probability": 0.2213134765625}, {"start": 1197.36, "end": 1199.26, "word": " 62500", "probability": 0.777587890625}, {"start": 1199.26, "end": 1199.68, "word": " كان", "probability": 0.0670166015625}, {"start": 1199.68, "end": 1201.96, "word": " من", "probability": 0.39404296875}, {"start": 1201.96, "end": 1202.74, "word": " إما", "probability": 0.3736572265625}, {"start": 1202.74, "end": 1203.54, "word": " بداية", "probability": 0.6915690104166666}, {"start": 1203.54, "end": 1203.72, "word": " العمل", "probability": 0.58880615234375}, {"start": 1203.72, "end": 1204.64, "word": " أو", "probability": 0.53369140625}, {"start": 1204.64, "end": 1205.62, "word": " التي", "probability": 0.101318359375}, {"start": 1205.62, "end": 1206.52, "word": " بدأت", "probability": 0.8538411458333334}, {"start": 1206.52, "end": 1206.62, "word": " في", "probability": 0.8662109375}, {"start": 1206.62, "end": 1206.88, "word": " هذا", "probability": 0.316162109375}, {"start": 1206.88, "end": 1207.36, 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أن", "probability": 0.60498046875}, {"start": 1423.41, "end": 1423.75, "word": " نرى", "probability": 0.89404296875}, {"start": 1423.75, "end": 1424.97, "word": " أنهم", "probability": 0.390380859375}, {"start": 1424.97, "end": 1425.33, "word": " يحتاجون", "probability": 0.75732421875}, {"start": 1425.33, "end": 1425.99, "word": " لإيقاف", "probability": 0.52828369140625}, {"start": 1425.99, "end": 1427.37, "word": " 100000", "probability": 0.68212890625}, {"start": 1427.37, "end": 1427.65, "word": " جمعية", "probability": 0.6871337890625}, {"start": 1427.65, "end": 1428.13, "word": " وهو", "probability": 0.321533203125}, {"start": 1428.13, "end": 1428.55, "word": " نفس", "probability": 0.777099609375}, {"start": 1428.55, "end": 1428.59, "word": " الشيء", "probability": 0.7158203125}, {"start": 1428.59, "end": 1429.01, "word": " الذي", "probability": 0.12744140625}, {"start": 1429.01, "end": 1429.27, "word": " يحتاج", "probability": 0.705322265625}, {"start": 1429.27, "end": 1430.01, 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therefore twenty five thousand only ninety five percent therefore twenty three thousand seven hundred and fifty", "tokens": [546, 3262, 3043, 4412, 7699, 1732, 4714, 787, 25063, 1732, 3043, 4412, 7699, 1045, 4714, 3407, 3262, 293, 13442], "avg_logprob": -0.32382813543081285, "compression_ratio": 1.617283950617284, "no_speech_prob": 0.0, "words": [{"start": 1604.2, "end": 1604.46, "word": "one", "probability": 0.315673828125}, {"start": 1604.46, "end": 1604.78, "word": " hundred", "probability": 0.92724609375}, {"start": 1604.78, "end": 1605.18, "word": " percent", "probability": 0.96337890625}, {"start": 1605.18, "end": 1605.5, "word": " therefore", "probability": 0.307861328125}, {"start": 1605.5, "end": 1605.94, "word": " twenty", "probability": 0.5888671875}, {"start": 1605.94, "end": 1606.24, "word": " five", "probability": 0.64697265625}, {"start": 1606.24, "end": 1606.78, "word": " thousand", "probability": 0.8779296875}, {"start": 1606.78, "end": 1607.54, "word": " only", 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"temperature": 1.0}, {"id": 80, "seek": 197053, "start": 1944.07, "end": 1970.53, "text": "بالطبع قالوا أننا لدينا سبع مجموعات من سبع مجموعات من سبع مجموعات من سبع مجموعات من سبع مجموعات من سبع مجموعات من سبع مجموعات من سبع مجموعات من سبع مجموعات من سبع مجموعات من سبع مجموعات من سبع مجموعات من سبع مجموعات من سبع مجموعات من سبع مجموعات من سبع مجموعات من سبع مجموعات من سبع مجموعات من سبع مجموعات من سبع مجموعات من سبع مجموعات من سبع مجموعات من سبع مجموعات من سبع مج", "tokens": [3555, 6027, 9566, 3555, 3615, 50239, 14407, 14739, 8315, 5296, 16254, 8315, 8608, 3555, 3615, 3714, 7435, 2304, 45367, 9307, 9154, 8608, 3555, 3615, 3714, 7435, 2304, 45367, 9307, 9154, 8608, 3555, 3615, 3714, 7435, 2304, 45367, 9307, 9154, 8608, 3555, 3615, 3714, 7435, 2304, 45367, 9307, 9154, 8608, 3555, 3615, 3714, 7435, 2304, 45367, 9307, 9154, 8608, 3555, 3615, 3714, 7435, 2304, 45367, 9307, 9154, 8608, 3555, 3615, 3714, 7435, 2304, 45367, 9307, 9154, 8608, 3555, 3615, 3714, 7435, 2304, 45367, 9307, 9154, 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+00:00:55,650 --> 00:00:59,510 +condition The chain company is a furniture + +8 +00:00:59,510 --> 00:01:02,610 +manufacturer with two departments molding and + +9 +00:01:02,610 --> 00:01:06,710 +finishing The company orders the weighted average + +10 +00:01:06,710 --> 00:01:09,890 +metals of process cost them In August, the + +11 +00:01:09,890 --> 00:01:12,830 +following data were recorded for the first + +12 +00:01:12,830 --> 00:01:18,830 +departmentمجموعات المشروع البداية كانت 2500 + +13 +00:01:18,830 --> 00:01:25,510 +مجموعات المشروع البداية كانت 2500 مجموعات المشروع + +14 +00:01:25,510 --> 00:01:25,810 +البداية كانت 2500 مجموعات مجموعات البداية كانت + +15 +00:01:25,810 --> 00:01:31,770 +2500 مجموعات مجموعات البداية كانت 2500 مجموعات + +16 +00:01:31,770 --> 00:01:35,490 +مجموعات البداية كانت 2500 مجموعات مجموعات البداية + +17 +00:01:35,490 --> 00:01:36,470 +كانت 2500 مجموعات مجموعات البداية كانت 2500 + +18 +00:01:36,470 --> 00:01:41,230 +مجموعات مجموعات البداية كانت 2500 مجموعات مجموعات + +19 +00:01:41,230 --> 00:01:42,070 +البداية كانت 1500 مجموعات مجموعات البداية كانت + +20 +00:01:42,070 --> 00:01:42,070 +1500 مجموعات مجموعات البداية كانت 1500 مجموعات + +21 +00:01:42,070 --> 00:01:42,070 +مجموعات البداية كانت 1500 مجموعات مجموعات البداية + +22 +00:01:42,070 --> 00:01:51,000 +كانت 1500 مجم62500 units in ending inventory 25000 + +23 +00:01:51,000 --> 00:01:56,200 +percentage completion of ending work in gross + +24 +00:01:56,200 --> 00:02:04,960 +units 95% spoiled units 12500 + +25 +00:02:04,960 --> 00:02:09,980 +total costs added during carrying direct materials + +26 +00:02:10,490 --> 00:02:14,610 +Eight hundred and nineteen thousand Live + +27 +00:02:14,610 --> 00:02:17,710 +manufacturing labor seven hundred and ninety four + +28 +00:02:17,710 --> 00:02:22,410 +thousand five hundred Manufacturing overhead seven + +29 +00:02:22,410 --> 00:02:26,330 +hundred and seventy thousand Work in process + +30 +00:02:26,330 --> 00:02:30,190 +beginning Transferring cost one hundred and three + +31 +00:02:30,190 --> 00:02:34,590 +thousand six hundred and twenty five Transferred + +32 +00:02:34,590 --> 00:02:37,910 +in how much please? One hundred and three thousand + +33 +00:02:39,450 --> 00:02:45,950 +six hundred twenty-five conversion cost fifty two + +34 +00:02:45,950 --> 00:02:51,790 +thousand five hundred two thousand + +35 +00:02:51,790 --> 00:02:55,370 +five hundred cost of units transferred in during + +36 +00:02:55,370 --> 00:03:00,790 +that period eight hundred nine thousand three + +37 +00:03:00,790 --> 00:03:05,310 +hundred seventy-five these are the cost of + +38 +00:03:05,310 --> 00:03:10,630 +transfer them during this periodوهو موضوع البرنامج + +39 +00:03:10,630 --> 00:03:18,710 +في هذا الوقت؟ نعم بالتأكيد الهجوم يتم إضافته بشكل + +40 +00:03:18,710 --> 00:03:21,070 +مباشر وحتى في الوقت اللي يتم إضافته بشكل مباشر + +41 +00:03:21,070 --> 00:03:21,650 +وحتى في الوقت اللي يتم إضافته بشكل مباشر وحتى في + +42 +00:03:21,650 --> 00:03:23,690 +الوقت اللي يتم إضافته بشكل مباشر وحتى في الوقت + +43 +00:03:23,690 --> 00:03:24,370 +اللي يتم إضافته بشكل مباشر وحتى في الوقت اللي يتم + +44 +00:03:24,370 --> 00:03:27,370 +إضافته بشكل مباشر وحتى في الوقت اللي يتم إضافته + +45 +00:03:27,370 --> 00:03:29,550 +بشكل مباشر وحتى في الوقت اللي يتم إضافته بشكل + +46 +00:03:29,550 --> 00:03:32,970 +مباشر وحتى + +47 +00:03:32,970 --> 00:03:38,230 +في الوقت اللي يتم إضافته بشكل مباشر وحتى في الوق + +48 +00:03:38,310 --> 00:03:44,870 +الذي يتم تحريره باستخدام الوصول إلى الوصول إلى + +49 +00:03:44,870 --> 00:03:49,730 +الوصول إلى الوصول إلى الوصول إلى الوصول إلى الوصول + +50 +00:03:49,730 --> 00:03:49,730 +إلى الوصول إلى الوصول إلى الوصول إلى الوصول إلى + +51 +00:03:49,730 --> 00:03:50,970 +الوصول إلى الوصول إلى الوصول إلى الوصول إلى الوصول + +52 +00:03:50,970 --> 00:03:54,350 +إلى الوصول إلى الوصول إلى الوصول إلى الوصول إلى + +53 +00:03:54,350 --> 00:04:01,070 +الوصول إلى الوصول إلى الوصول + +54 +00:04:01,070 --> 00:04:03,850 +إلى الوصول إلى الوصول + +55 +00:04:09,950 --> 00:04:15,430 +لذلك كما نستطيع أن نرى هنا لدينا مجلد، مجلد تنهيئي + +56 +00:04:15,430 --> 00:04:24,970 +يضيف المواد المباشرة في نقطة 90% و + +57 +00:04:24,970 --> 00:04:27,350 +بالطبع تنهيئي يقوم باستخدام المواد المباشرة بطريقة + +58 +00:04:27,350 --> 00:04:34,190 +عاديةعلى عملية الوصول للعملية ويجب + +59 +00:04:34,190 --> 00:04:40,150 +أيضًا أن نقرر أو نقرر أن نقرر أن نقرر أن نقرر أن + +60 +00:04:40,150 --> 00:04:42,010 +نقرر أن نقرر أن نقرر أن نقرر أن نقرر أن نقرر أن + +61 +00:04:42,010 --> 00:04:42,050 +نقرر أن نقرر أن نقرر أن نقرر أن نقرر أن نقرر أن + +62 +00:04:42,050 --> 00:04:42,070 +نقرر أن نقرر أن نقرر أن نقرر أن نقرر أن نقرر أن + +63 +00:04:42,070 --> 00:04:42,150 +نقرر أن نقرر أن نقرر أن نقرر أن نقرر أن نقرر أن + +64 +00:04:42,150 --> 00:04:42,450 +نقرر أن نقرر أن نقرر أن نقرر أن نقرر أن نقرر أن + +65 +00:04:42,450 --> 00:04:56,070 +نقرر أن نقرر أن نقرر أن نقرر أن نقرر أن + +66 +00:04:56,070 --> 00:05:02,850 +نقالـ Spoilage هو 10% من المجموعات الجيدة، لذلك + +67 +00:05:02,850 --> 00:05:07,690 +أولا أو قبل أن نبدأ بوضع المدرسة و نبدأ بمدرسة + +68 +00:05:07,690 --> 00:05:10,330 +الخمس خطوط الخاصة بنا، يجب علينا أولا من الأول أن + +69 +00:05:10,330 --> 00:05:16,510 +نتخيل ما هي المجموعات التي تعتبر عادية وما هي التي + +70 +00:05:16,510 --> 00:05:21,390 +تعتبر غير عادية، لذلك، ماذا تظن أننا نحتاج أن نفعل + +71 +00:05:21,390 --> 00:05:24,830 +لكي نتخيل المجموعات العادية؟ بالطبع، أعطونا الـ 10 + +72 +00:05:24,830 --> 00:05:28,630 +%ولكن 10% من المجموعات الجيدة، لذلك يجب أن نقوم + +73 +00:05:28,630 --> 00:05:32,650 +بتخطيط ما هي المجموعات الجيدة بالنسبة لكي نزيل ذلك + +74 +00:05:32,650 --> 00:05:35,490 +المجموعات بال10% لكي نحصل على المجموعات الجيدة + +75 +00:05:35,490 --> 00:05:36,750 +بالنسبة لكي نحصل على المجموعات الجيدة بالنسبة لكي + +76 +00:05:36,750 --> 00:05:38,370 +نحصل على المجموعات الجيدة بالنسبة لكي نحصل على + +77 +00:05:38,370 --> 00:05:38,990 +المجموعات الجيدة بالنسبة لكي نحصل على المجموعات + +78 +00:05:38,990 --> 00:05:40,550 +الجيدة بالنسبة لكي نحصل على المجموعات الجيدة + +79 +00:05:40,550 --> 00:05:43,950 +بالنسبة لكي نحصل على المجموعات الجيدة بالنسبة لكي + +80 +00:05:43,950 --> 00:05:49,270 +نحصل على المجموعات الجيدة بالنسبة + +81 +00:05:49,270 --> 00:05:53,900 +لكي نحصل على المجموعات الجالتي بدأت في السنة + +82 +00:05:53,900 --> 00:05:59,340 +السابقة وانتهت في هذه السنة لدينا مجموعات اللي + +83 +00:05:59,340 --> 00:06:02,740 +بدأت وانتهت في هذه السنة لدينا مجموعات اللي بدأت + +84 +00:06:02,740 --> 00:06:03,720 +وانتهت في هذه السنة لدينا مجموعات اللي بدأت وانتهت + +85 +00:06:03,720 --> 00:06:04,420 +في هذه السنة لدينا مجموعات اللي بدأت وانتهت في هذه + +86 +00:06:04,420 --> 00:06:06,380 +السنة لدينا مجموعات اللي بدأت وانتهت في هذه السنة + +87 +00:06:06,380 --> 00:06:07,000 +لدينا مجموعات اللي بدأت وانتهت في هذه السنة لدينا + +88 +00:06:07,000 --> 00:06:07,700 +مجموعات اللي بدأت وانتهت في هذه السنة لدينا + +89 +00:06:07,700 --> 00:06:08,400 +مجموعات اللي بدأت وانتهت في هذه السنة لدينا + +90 +00:06:08,400 --> 00:06:13,040 +مجموعات اللي + +91 +00:06:13,040 --> 00:06:19,560 +بدأت وانتهت في هذه السنة لدينا مج + +92 +00:06:22,800 --> 00:06:37,320 +بداية العمل في مجموعات + +93 +00:06:37,320 --> 00:06:47,280 +12500 لدينا البداية والانتهاء + +94 +00:06:48,290 --> 00:06:52,550 +ماذا كان رقم الانسان اللي بدأت وكملته في هذا ال .. + +95 +00:06:52,550 --> 00:07:01,410 +في هذا الوقت؟ ستة + +96 +00:07:01,410 --> 00:07:02,830 +اثنين و خمسون و خمسون و خمسون و خمسون و خمسون و + +97 +00:07:02,830 --> 00:07:03,870 +خمسون و خمسون و خمسون و خمسون و خمسون و خمسون و + +98 +00:07:03,870 --> 00:07:06,250 +خمسون و خمسون و خمسون و خمسون و خمسون و خمسون و + +99 +00:07:06,250 --> 00:07:06,250 +خمسون و خمسون و خمسون و خمسون و خمسون و خمسون و + +100 +00:07:06,250 --> 00:07:06,250 +خمسون و خمسون و خمسون و خمسون و خمسون و خمسون و + +101 +00:07:06,250 --> 00:07:06,250 +خمسون و خمسون و خمسون و خمسون و خمسون و خمسون و + +102 +00:07:06,250 --> 00:07:09,670 +خمسون و خمسون و خ + +103 +00:07:15,030 --> 00:07:22,730 +بالنسبة للسؤال، أعطينا أن 62500 كانوا مكملين، + +104 +00:07:22,730 --> 00:07:30,190 +و12500 كانت كمدفع البداية، لذلك إذا أخذنا 12500 من + +105 +00:07:30,190 --> 00:07:39,140 +62500، لذلك المجموعات التي بدأت وكملت كانت50,000 + +106 +00:07:39,140 --> 00:07:41,900 +units correct which is the remaining after + +107 +00:07:41,900 --> 00:07:45,820 +deducting the 12,500 as beginning inventory + +108 +00:07:45,820 --> 00:07:48,540 +therefore the started and completed would be 50 + +109 +00:07:48,540 --> 00:07:51,860 +,000 of course as we can see here the 50,000 plus + +110 +00:07:51,860 --> 00:08:00,360 +the 12,500 is the 62,500 which are completed we + +111 +00:08:00,360 --> 00:08:04,110 +are not assigning costsيعني here we are not + +112 +00:08:04,110 --> 00:08:07,090 +assigning costs, we are only .. we need to + +113 +00:08:07,090 --> 00:08:11,770 +consider or calculate what is the number of good + +114 +00:08:11,770 --> 00:08:14,210 +units in order to know what is the normal spoilage + +115 +00:08:16,090 --> 00:08:22,430 +لذلك كما يمكننا أن نرى هنا ال 62500 كما سنرى بداية + +116 +00:08:22,430 --> 00:08:30,330 +الانفجار كانت في 25% صحيح؟ لذلك في 25% كانوا + +117 +00:08:30,330 --> 00:08:33,810 +تحققوا في هذا الوقت لذلك يجب أن نعتبر البداية + +118 +00:08:33,810 --> 00:08:40,590 +كمعاملة ومباركة ومكملة كمعاملة أخرى حتى لو كنا + +119 +00:08:40,590 --> 00:08:44,540 +نستخدم عدد الميزاني لكي نوصي المعاملاتالمقارنة + +120 +00:08:44,540 --> 00:08:48,780 +الموضوعية مستخدمة فقط لتواصيل الـ costs صحيح؟ لذلك + +121 +00:08:48,780 --> 00:08:53,620 +في .. في .. في .. في اتخاذ او تخطيط ما هي عدد + +122 +00:08:53,620 --> 00:08:56,080 +المجلدين اللي يحتاجون ان يكونوا أو اللي يكونوا + +123 +00:08:56,080 --> 00:08:59,920 +محفوظين داخل هذه السنة لكي نخطيط الـ Normal + +124 +00:08:59,920 --> 00:09:03,920 +Spoilage، يجب أن نعتبر أن لدينا اختصار من البداية + +125 +00:09:03,920 --> 00:09:08,680 +للإكتشاف واختصار آخر اللي بدأت وكملته واختصار آخر + +126 +00:09:08,680 --> 00:09:12,480 +للإكتشاف النهائي. لذلك كما نستطيع رؤيه هنا أيضًا، + +127 +00:09:12,480 --> 00:09:13,300 +لدينا اختصار نهائي + +128 +00:09:21,770 --> 00:09:22,690 +عشان عشان عشان عشان عشان عشان عشان عشان عشان عشان + +129 +00:09:22,690 --> 00:09:23,350 +عشان عشان عشان عشان عشان عشان عشان عشان عشان عشان + +130 +00:09:23,350 --> 00:09:24,050 +عشان عشان عشان عشان عشان عشان عشان عشان عشان عشان + +131 +00:09:24,050 --> 00:09:24,370 +عشان عشان عشان عشان عشان عشان عشان عشان عشان عشان + +132 +00:09:24,370 --> 00:09:24,450 +عشان عشان عشان عشان عشان عشان عشان عشان عشان عشان + +133 +00:09:24,450 --> 00:09:27,470 +عشان عشان عشان عشان عشان عشان عشان عشان عشان عشان + +134 +00:09:27,470 --> 00:09:29,290 +عشان عشان عشان عشان عشان عشان عشان عشان عشان عشان + +135 +00:09:29,290 --> 00:09:43,230 +عشان عشان عشان عشان عش + +136 +00:09:43,790 --> 00:09:46,710 +هل سأكون قادر على التخطيط بأن لدي جزء من الـ + +137 +00:09:46,710 --> 00:09:58,850 +spoiled بقيمة 12500 جزء؟ كيف؟ الجزء من الـ spoiled + +138 +00:09:58,850 --> 00:10:05,270 +هما كامل و كامل. 10% هو فقط لجزء من الـ spoiled + +139 +00:10:05,270 --> 00:10:10,310 +كامللذلك كما نستطيع أن نرى هنا لدينا ممتاز لدينا + +140 +00:10:10,310 --> 00:10:18,290 +12500 من البداية وبدأنا ب 87500 لذلك إذا قمنا + +141 +00:10:18,290 --> 00:10:24,730 +بإضافة 12500 مع ال 87500 سنحصل على 100000 جسد + +142 +00:10:24,730 --> 00:10:31,630 +هؤلاء هم عدد عدد جميع الجسد لتعتمد عليه أين ذهبت + +143 +00:10:31,630 --> 00:10:35,290 +هذه الجسد 62500 + +144 +00:10:35,290 --> 00:10:41,680 +تم إكمالهاعن طريق الانتهاء 25000 كما نستطيع أن نرى + +145 +00:10:41,680 --> 00:10:49,480 +هنا 62500 plus 25000 لا يقل ال 100000 فالمقاومين + +146 +00:10:49,480 --> 00:10:53,360 +يجب أن يكونوا محطمين فالمقامين المحطمين سيكونون + +147 +00:10:53,360 --> 00:10:58,220 +12500 مقامين لذلك حتى إذا لم يقدمنا السؤال عدد + +148 +00:10:58,220 --> 00:11:03,090 +المقامين المحطمينوإذا كانوا غير عادلين أو عادلين، + +149 +00:11:03,090 --> 00:11:09,210 +نستطيع أن نقوم بتخطيطهم بمفهوم الوضعاليين، أين + +150 +00:11:09,210 --> 00:11:12,610 +أتوا من و أين ذهبوا؟ + +151 +00:11:17,390 --> 00:11:20,490 +وقد تحدثنا عنها في المقالات السابقة إذا كانت + +152 +00:11:20,490 --> 00:11:26,910 +الانتجارة في 80% يجب أن نقرر ما هي المجلدات التي + +153 +00:11:26,910 --> 00:11:31,810 +ذهبت من خلال مقالة انتجارها لأن إذا كانت المجلدات + +154 +00:11:31,810 --> 00:11:36,570 +ذهبت من خلال مقالة انتجارها كانت تعتبر جيدة صحيح؟ + +155 +00:11:36,570 --> 00:11:40,890 +وفقط المجلدات المفاجئة كانت تعتبر مفاجئة أو مفاجئة + +156 +00:11:41,240 --> 00:11:46,260 +لذلك كما يمكننا أن نرى هنا بداية العمل في 25% هذا + +157 +00:11:46,260 --> 00:11:50,620 +يعني أننا عملنا 25% من بداية العمل في السنة + +158 +00:11:50,620 --> 00:11:57,580 +السابقة لذلك في هذه السنة نكملت 12500 أجزاء لدينا + +159 +00:11:57,580 --> 00:12:04,380 +ندفع هذه الأجزاء من 25% من الكمليشن إلى 100% من + +160 +00:12:04,380 --> 00:12:09,560 +الكمليشن لذلك في نقطة 80% كانوا محفظين في هذه + +161 +00:12:09,560 --> 00:12:11,000 +السنة، صحيح؟ + +162 +00:12:14,360 --> 00:12:17,920 +الان على الجانب الآخر ، بدأت وكملت المجموعات الـ + +163 +00:12:17,920 --> 00:12:23,240 +50000 بدأت وكملتها داخل هذا الوقت، لذلك كانوا تم + +164 +00:12:23,240 --> 00:12:28,980 +تحقيقهم في هذا الوقت المحدد، انتهاء العمل + +165 +00:12:33,110 --> 00:12:37,110 +ممتاز انهم محفوظين لماذا؟ لأنهم بدأوا في هذا الوقت + +166 +00:12:37,110 --> 00:12:44,310 +ووصلوا لـ 95% من الكمليشن لذلك كانوا محفوظين في 80 + +167 +00:12:44,310 --> 00:12:50,050 +% من الكمليشن، صحيح؟ لذلك كانوا أيضا محفوظين، لذلك + +168 +00:12:50,050 --> 00:12:53,470 +كما نستطيع أن نرى هنا الجميع الجيد سيكون الـ 12 + +169 +00:12:53,470 --> 00:12:57,290 +,500 plus الـ 50,000 plus الـ 25,000 بالطبع + +170 +00:12:57,290 --> 00:13:01,870 +المحفوظين كانوا أيضا محفوظين، لكنهم كانوا قدرين أن + +171 +00:13:01,870 --> 00:13:05,360 +يكونوا محفوظينلذلك المجموعات الجيدة ستكون + +172 +00:13:05,360 --> 00:13:11,580 +المجموعات من هذه المقالات مناسبة 12500، صحيح؟ لذلك + +173 +00:13:11,580 --> 00:13:15,520 +كما أخبرنا في المقالات السابقة، قلنا إن المجموعات + +174 +00:13:15,520 --> 00:13:31,290 +المحفظة هي 12500 plus 50000 plus 25000مع الـ 12500 + +175 +00:13:31,290 --> 00:13:36,810 +كلها تم تحقيقها داخل هذه السنة، صحيح؟ ماذا يكون + +176 +00:13:36,810 --> 00:13:46,010 +عدد هذه الرقمات؟ أعتقد 100000 من + +177 +00:13:46,010 --> 00:13:50,410 +هذه + +178 +00:13:50,410 --> 00:13:54,050 +الأجهزة التي تم تحقيقها فقط 12500 تم تحقيقها، لذلك + +179 +00:13:54,050 --> 00:13:54,990 +الأجهزة الجيدة + +180 +00:13:59,270 --> 00:14:01,210 +مقارنة 100000 اجهزة تجارية تجارية تجارية تجارية + +181 +00:14:01,210 --> 00:14:05,290 +تجارية تجارية تجارية + +182 +00:14:05,290 --> 00:14:18,330 +تجارية + +183 +00:14:20,080 --> 00:14:24,780 +عن طريق الوصول إلى تسمية التي هي المجلدات المحفوظة + +184 +00:14:24,780 --> 00:14:28,480 +يعني of course as I said I can only add these + +185 +00:14:28,480 --> 00:14:31,240 +three numbers and I will get the good units + +186 +00:14:31,240 --> 00:14:34,500 +directly just on order to understand that the + +187 +00:14:34,500 --> 00:14:38,340 +spoiled units were also inspected this is the only + +188 +00:14:38,340 --> 00:14:42,320 +point that I'm emphasizing hereولذلك، إذا كان + +189 +00:14:42,320 --> 00:14:50,680 +لدينا جزء جيد بقيمة 87500، ف10% من جزء الـ 87500، + +190 +00:14:50,680 --> 00:14:56,180 +ليس الدولارات، أسف، فهو سيكون الـ Spoilage العادل، + +191 +00:14:56,180 --> 00:15:06,220 +صحيح؟ لذلك، Spoilage العادلسيكون الـ 87500 مرتبط + +192 +00:15:06,220 --> 00:15:14,880 +بال 10% يقل 8750 و بالطبع الـ Abnormal Spoilage + +193 +00:15:14,880 --> 00:15:21,960 +سيكون + +194 +00:15:23,970 --> 00:15:28,690 +Twelve thousand five hundred units minus the eight + +195 +00:15:28,690 --> 00:15:31,210 +thousand seven hundred and fifty which are + +196 +00:15:31,210 --> 00:15:33,950 +considered normal it would be three thousand two + +197 +00:15:33,950 --> 00:15:44,910 +hundred and fifty Three + +198 +00:15:44,910 --> 00:15:46,710 +thousand seven hundred and fifty + +199 +00:15:54,090 --> 00:15:58,530 +لذلك كما يمكننا أن نرى هنا أول شيء يجب أن نفعله هو + +200 +00:15:58,530 --> 00:16:02,130 +تخطيط أو تقرر ما هو الـ normal spoilage و ما هو + +201 +00:16:02,130 --> 00:16:04,950 +الـ abnormal spoilage. الآن ماذا سنفعل مع الـ + +202 +00:16:04,950 --> 00:16:11,730 +normal spoilage؟ تعتبر الـ normal spoilage جزء + +203 +00:16:11,730 --> 00:16:12,670 +جيد؟ + +204 +00:16:15,020 --> 00:16:22,040 +القصص من هذه المجلدات اللي هي ال 8750 ستكون تعتبر + +205 +00:16:22,040 --> 00:16:31,310 +كإضافة لقصص المجلدات الجيدةوإن كانوا مكملين أو لا، + +206 +00:16:31,310 --> 00:16:36,430 +هذا هو الموضوع الوحيد الذي تحدثنا عنه سابقًا، إذا + +207 +00:16:36,430 --> 00:16:43,230 +كنا نحتاج لتفكير أو لإضافة بعض المدرسات المحطمة أو + +208 +00:16:43,230 --> 00:16:46,790 +المدرسات المحطمة الطبيعية أو المدرسات المحطمة + +209 +00:16:46,790 --> 00:16:49,730 +الطبيعية إلى البرنامج العمل النهائي، قلنا إن كانت + +210 +00:16:49,730 --> 00:16:53,710 +البرنامج العمل النهائي تم تفكيرهاإذا كانوا يدعون + +211 +00:16:53,710 --> 00:16:59,650 +أن يكونوا جيدين، لذلك يجب أن يكونوا مجموعة من هذه + +212 +00:16:59,650 --> 00:17:02,310 +الأساسيات أو بعض أساسيات الـ normal spoilage، + +213 +00:17:02,310 --> 00:17:10,710 +صحيح؟ لذلك، أساسية الـ 8750 ستكون مجموعة ومقاومة + +214 +00:17:10,710 --> 00:17:15,470 +إلى الـ completed and transferred out وعلى الـ + +215 +00:17:15,470 --> 00:17:20,960 +ending working processماذا تعتبر عدد المجلدات التي + +216 +00:17:20,960 --> 00:17:27,920 +ستكون مضافة إلى عدد المجلدات التي ستكون مضافة إلى + +217 +00:17:27,920 --> 00:17:29,540 +عدد المجلدات التي ستكون مضافة إلى عدد المجلدات + +218 +00:17:29,540 --> 00:17:32,160 +التي ستكون مضافة إلى عدد المجلدات التي ستكون مضافة + +219 +00:17:32,160 --> 00:17:34,920 +إلى عدد المجلدات التي ستكون مضافة إلى عدد المجلدات + +220 +00:17:34,920 --> 00:17:39,000 +التي ستكون مضافة إلى عدد المجلدات التي ستكون مضافة + +221 +00:17:39,000 --> 00:17:39,000 +إلى عدد المجلدات التي ستكون مضافة إلى عدد المجلدات + +222 +00:17:39,000 --> 00:17:39,940 +التي ستكون مضافة إلى عدد المجلدات التي ستكون مضافة + +223 +00:17:39,940 --> 00:17:43,400 +إلى عدد المجلدات التي ستكونالأن يجب أن نقل الـ + +224 +00:17:43,400 --> 00:17:51,880 +8750 إلى 2 أقمام، نحتاج أن نقلها لكي + +225 +00:17:51,880 --> 00:17:56,600 +نستخدمها إما على الـ completed أو الـ ending + +226 +00:17:56,600 --> 00:18:03,360 +الوظيفة، لأن كلا هما جزءين جيدين، فماذا تعتقد؟ + +227 +00:18:08,080 --> 00:18:10,940 +how much completed do we have number of units + +228 +00:18:10,940 --> 00:18:17,700 +sixty two thousand five hundred the ending25000، + +229 +00:18:17,700 --> 00:18:23,920 +لذلك 62500 مرتبط بال10%، وهو الـ Normal Spoilage + +230 +00:18:23,920 --> 00:18:28,860 +لأننا قلنا فقط أن 62500 كانوا مراقبين في هذه + +231 +00:18:28,860 --> 00:18:34,420 +السنة، صحيح؟ وكانوا يدعون أنهم جيدين، لذلك 62500 + +232 +00:18:34,420 --> 00:18:41,050 +مرتبط بال10% هو 6250، صحيح؟وهنا ال 25000 كانوا + +233 +00:18:41,050 --> 00:18:44,270 +ايضا تحققوا وكانوا قدرين أن يكونوا جيدين، لذلك + +234 +00:18:44,270 --> 00:18:48,150 +المزيد من 10% يعطينا 2500 + +235 +00:18:51,280 --> 00:18:57,140 +بالتالي، سعر الـ 6250 شخصية سيكون إضافة إلى سعر + +236 +00:18:57,140 --> 00:19:03,260 +الـ 62500 شخصية جيدة وسعر الـ 2500 شخصية محطمة أو + +237 +00:19:03,260 --> 00:19:08,060 +محطمة طبيعية سيكون إضافة إلى سعر الـ 25000 شخصية + +238 +00:19:08,060 --> 00:19:12,700 +كتابة لعملية إنتهاء العمل. هل لديك أسئلة؟ + +239 +00:19:15,770 --> 00:19:21,370 +طبعا كما يمكننا أن نرى هنا 6250 و 2500 إذا قمنا + +240 +00:19:21,370 --> 00:19:26,870 +بإضافة هاتين إلى أعلى لك في التجارب لتأكد أنك تقوم + +241 +00:19:26,870 --> 00:19:31,810 +بتخطيطات أو مقاطعات صحيحة، فإضافة هاتين الرقمين + +242 +00:19:31,810 --> 00:19:34,750 +سيكون أكثر من 8750. + +243 +00:19:37,050 --> 00:19:38,610 +هل هناك أسئلة؟ + +244 +00:19:45,130 --> 00:19:51,930 +الـ 50,000 هو الـ 62,500 اللي تم تكليفه، تقريبًا + +245 +00:19:51,930 --> 00:19:57,360 +من الـ 12,500 في البداية للعمللأننا نعرف أن الـ + +246 +00:19:57,360 --> 00:20:06,880 +62500 كان من إما بداية العمل أو التي بدأت في هذا + +247 +00:20:06,880 --> 00:20:13,400 +الوقت إذا كان لدينا عدد المجلدين 12500 في البداية + +248 +00:20:13,400 --> 00:20:23,030 +وانتهيتنا، لذلك من الـ 62500 12500وهذه المرحلة لم + +249 +00:20:23,030 --> 00:20:27,190 +تبدأ في هذه المرحلة، لذلك نقوم بتدخل هذا الرقم + +250 +00:20:27,190 --> 00:20:33,970 +ماذا يتبقى ال 50 ألف أجسام التي نعتبرها تبدأ و + +251 +00:20:33,970 --> 00:20:37,450 +تكمل في هذه المرحلة؟ هل يوجد أسئلة؟ + +252 +00:20:39,970 --> 00:20:45,730 +نحتاج لنقوم بخطواتنا الخامسة وخطوة أولى نحتاج + +253 +00:20:45,730 --> 00:20:49,390 +لنقرر المجموعات الوضعية أو نقرر المجموعات الوضعية + +254 +00:20:49,390 --> 00:20:54,110 +وخطوة أخرى نحتاج لنقرر المجموعات الوضعية وخطوة + +255 +00:20:54,110 --> 00:20:59,430 +أخرى نحتاج لنقرر المجموعات الوضعية وخطوة أربعة + +256 +00:21:00,150 --> 00:21:03,610 +الخطوة الثانوية هي تخطيط المدرسة على مجموعه وخطوة + +257 +00:21:03,610 --> 00:21:05,950 +الخطوة الخامسة هي تخطيط المدرسة على مجموعه وخطوة + +258 +00:21:05,950 --> 00:21:08,530 +الخطوة الخامسة هي تخطيط المدرسة على مجموعه وخطوة + +259 +00:21:08,530 --> 00:21:11,030 +الخطوة الخامسة هي تخطيط المدرسة على مجموعه وخطوة + +260 +00:21:11,030 --> 00:21:12,010 +الخامسة هي تخطيط المدرسة على مجموعه وخطوة الخامسة + +261 +00:21:12,010 --> 00:21:17,810 +هي تخطيط المدرسة على مجموعه وخطوة الخامسة هي تخطيط + +262 +00:21:17,810 --> 00:21:21,830 +المدرسة على مجموعه + +263 +00:21:21,830 --> 00:21:27,570 +وخطوة الخامسة هي تخطيط المدرسة على مجموعه وخطلذلك + +264 +00:21:27,570 --> 00:21:29,990 +دعنا نبدأ بطريقة رقم واحدة هؤلاء هم الأجسام + +265 +00:21:29,990 --> 00:21:34,410 +الواحدة الواحدة + +266 +00:21:34,410 --> 00:21:35,050 +الواحدة الواحدة الواحدة الواحدة الواحدة الواحدة + +267 +00:21:35,050 --> 00:21:38,870 +الواحدة الواحدة الواحدة الواحدة الواحدة الواحدة + +268 +00:21:38,870 --> 00:21:38,870 +الواحدة الواحدة الواحدة الواحدة الواحدة الواحدة + +269 +00:21:38,870 --> 00:21:40,470 +الواحدة الواحدة الواحدة الواحدة الواحدة الواحدة + +270 +00:21:40,470 --> 00:21:46,870 +الواحدة الواحدة الواحدة الواحدة + +271 +00:21:46,870 --> 00:21:46,870 +الواحدة الواحدة الواحدة الواحدة الواحدة الواحدة + +272 +00:21:46,870 --> 00:21:46,870 +الواحدة الواحدة الواحدة الواحدة الواحدة الواحدة + +273 +00:21:46,870 --> 00:21:50,550 +الواحدة الواحدة الواحدة الواحدة الواحدة الواحدة + +274 +00:21:50,550 --> 00:21:56,850 +الواحد + +275 +00:22:03,820 --> 00:22:12,020 +87500 طبعا المجتمع يكون 100000 المجتمع المجتمع + +276 +00:22:12,020 --> 00:22:16,780 +المجتمع المجتمع المجتمع المجتمع المجتمع المجتمع + +277 +00:22:16,780 --> 00:22:17,000 +المجتمع المجتمع المجتمع المجتمع المجتمع المجتمع + +278 +00:22:17,000 --> 00:22:18,640 +المجتمع المجتمع المجتمع المجتمع المجتمع المجتمع + +279 +00:22:18,640 --> 00:22:19,880 +المجتمع المجتمع المجتمع المجتمع المجتمع المجتمع + +280 +00:22:19,880 --> 00:22:20,740 +المجتمع المجتمع المجتمع المجتمع المجتمع المجتمع + +281 +00:22:20,740 --> 00:22:20,740 +المجتمع المجتمع المجتمع المجتمع المجتمع المجتمع + +282 +00:22:20,740 --> 00:22:20,740 +المجتمع المجتمع المجتمع المجتمع المجتمع المجتمع + +283 +00:22:20,740 --> 00:22:22,240 +المجتمع المجتمع المجتمع المجتمع المجتمع المجتمع + +284 +00:22:22,240 --> 00:22:27,500 +المجتمع المجتمع المج + +285 +00:22:35,010 --> 00:22:41,710 +completed and transferred out sixty two thousand + +286 +00:22:41,710 --> 00:22:46,310 +five hundred normal + +287 +00:22:46,310 --> 00:22:51,590 +spoilage on + +288 +00:22:51,590 --> 00:22:57,170 +good units completed and transferred out six + +289 +00:22:57,170 --> 00:23:02,850 +thousand two hundred and fifty the ending working + +290 +00:23:02,850 --> 00:23:03,530 +process + +291 +00:23:10,090 --> 00:23:18,190 +twenty five thousand normal spoilage + +292 +00:23:18,190 --> 00:23:29,130 +on good units as an ending working process two + +293 +00:23:29,130 --> 00:23:34,510 +thousand five hundred abnormal spoilage + +294 +00:23:40,370 --> 00:23:45,330 +هو 3750 جمعية كما نستطيع أن نرى أنهم يحتاجون + +295 +00:23:45,330 --> 00:23:49,270 +لإيقاف 100000 جمعية وهو نفس الشيء الذي يحتاج + +296 +00:23:49,270 --> 00:23:59,790 +100000 جمعية عامة لإعتماده هؤلاء + +297 +00:23:59,790 --> 00:24:02,510 +هم الجمعية العامة التي اعتمدت عليها كما نستطيع أن + +298 +00:24:02,510 --> 00:24:05,710 +نرى هنا 100000 أقل 100000 + +299 +00:24:07,670 --> 00:24:11,530 +أو الواقعات التي تعتمد عليها هي الواقعات التي + +300 +00:24:11,530 --> 00:24:14,210 +تعتمد عليها الواقعات التي تعتمد عليها الواقعات + +301 +00:24:14,210 --> 00:24:14,710 +التي تعتمد عليها الواقعات التي تعتمد عليها + +302 +00:24:14,710 --> 00:24:16,430 +الواقعات التي تعتمد عليها الواقعات التي تعتمد + +303 +00:24:16,430 --> 00:24:16,910 +عليها الواقعات التي تعتمد عليها الواقعات التي + +304 +00:24:16,910 --> 00:24:18,570 +تعتمد عليها الواقعات التي تعتمد عليها الواقعات + +305 +00:24:18,570 --> 00:24:19,410 +التي تعتمد عليها الواقعات التي تعتمد عليها + +306 +00:24:19,410 --> 00:24:20,690 +الواقعات التي تعتمد عليها الواقعات التي تعتمد + +307 +00:24:20,690 --> 00:24:20,790 +عليها الواقعات التي تعتمد عليها الواقعات التي + +308 +00:24:20,790 --> 00:24:25,590 +تعتمد عليها الواقعات التي تعتمد عليها الواقعات + +309 +00:24:25,590 --> 00:24:32,140 +التي تعتمد عليها الواقعاتبالطبع كما يمكننا أن نرى + +310 +00:24:32,140 --> 00:24:35,460 +هنا، يجب أن نقوم بتخطيط المجموعات الممتازة لـ + +311 +00:24:35,460 --> 00:24:44,120 +62500 6250 25000 2500 و 3750، هذا هو، لذلك الـ + +312 +00:24:44,120 --> 00:24:48,160 +62500 تم تكمينه، و بالطبع باعتبار المجموعات + +313 +00:24:48,160 --> 00:24:53,100 +الممتازة،تحرر إذا كانت بدأت في الفترة السابقة أو + +314 +00:24:53,100 --> 00:24:55,720 +في هذه الفترة، لذلك سنقوم بتخطيط المجموعات + +315 +00:24:55,720 --> 00:25:01,940 +المناسبة لكل العمل الذي كان مفهوم حتى هذا الوقت، + +316 +00:25:01,940 --> 00:25:08,380 +لذلك كمجموعة مدعومة، أخذوا 100%، لذلك 62,500، + +317 +00:25:08,380 --> 00:25:14,080 +أخذوا 100% من المواد المدعومة 62,500، و أخذوا 100% + +318 +00:25:14,080 --> 00:25:17,420 +من مجموعة التحول 62,500 + +319 +00:25:18,980 --> 00:25:24,640 +بالطبع، الـ 6250 كمجلة عادية كانت مجلة عادية، + +320 +00:25:24,640 --> 00:25:30,060 +صحيح؟ وكانوا محققين في الـ 80% وكانوا مكتوبين في + +321 +00:25:30,060 --> 00:25:37,880 +الـ 80% وقاموا بإيقاف المشروع أو + +322 +00:25:37,880 --> 00:25:39,320 +الوصول للوصول للوصول للوصول للوصول للوصول للوصول + +323 +00:25:39,320 --> 00:25:43,210 +للوصول للوصول للوصولعلى الـ Normal Spoilage سيكون + +324 +00:25:43,210 --> 00:25:48,210 +في الـ 80% لذلك هل أخذوا أي شيء من المواد الواضحة؟ + +325 +00:25:48,210 --> 00:25:51,010 +لا شيء من المواد الواضحة لأن المواد الواضحة تم + +326 +00:25:51,010 --> 00:25:55,170 +إضافتها في 90% بعد موقع التحقيق. بالطبع كانوا + +327 +00:25:55,170 --> 00:26:01,190 +سيأخذوا 100% من المساعدات المتجرية و 80% فقط من + +328 +00:26:01,190 --> 00:26:06,450 +المساعدات المتجرية. لذلك 6250×100 + +329 +00:26:06,450 --> 00:26:14,510 +% 6250بالطبع اذا كنت مضيف 0% ف0 مضيف 80% سيكون + +330 +00:26:14,510 --> 00:26:15,010 +5000 + +331 +00:26:18,200 --> 00:26:21,480 +الأن، للمجموعات الـ 25000 كمجموعة تنتهي من العمل + +332 +00:26:21,480 --> 00:26:27,400 +بالطبع، توقفت في 95% من التنفيذ، لذلك أخذوا 100% + +333 +00:26:27,400 --> 00:26:30,460 +من المجموعات المدخلة، أخذوا 100% من المجموعات + +334 +00:26:30,460 --> 00:26:37,460 +المدخلية، و95% من المجموعات المدخلية ف25000 + +335 +00:26:37,460 --> 00:26:45,180 +مجموعات 100% لذلك 25000one hundred percent + +336 +00:26:45,180 --> 00:26:48,160 +therefore twenty five thousand only ninety five + +337 +00:26:48,160 --> 00:26:51,380 +percent therefore twenty three thousand seven + +338 +00:26:51,380 --> 00:26:56,660 +hundred and fiftyالنسبة للـ Normal Spoilage على + +339 +00:26:56,660 --> 00:27:03,400 +الوظائف الجيدة من الواجهة العملية أيضًا كالنسبة + +340 +00:27:03,400 --> 00:27:07,340 +للـ Normal Spoilage قبلها، توقفوا في 80% من + +341 +00:27:07,340 --> 00:27:12,780 +الواجهة، لذلك أخذوا 100% من الواجهة واخذوا فقط 80% + +342 +00:27:12,780 --> 00:27:16,500 +من الواجهة ولم يأخذوا أي شيء من المواد الواضحة، + +343 +00:27:16,500 --> 00:27:25,000 +لذلك 2500 في المجموعة هنازرعية و 80% مرتبط ب 2500 + +344 +00:27:25,000 --> 00:27:29,240 +2000 لـ + +345 +00:27:29,240 --> 00:27:36,220 +3750 ايضا كجزء محطم انتقلوا الى 80% لذلك 100% + +346 +00:27:36,220 --> 00:27:43,580 +مرتبط بالنزل 0% مرتبط بالمواد الواضحة و 80% مرتبط + +347 +00:27:43,580 --> 00:27:48,120 +بالمواد الواضحة لذلك 3000 جزء بالطبع الجميع + +348 +00:27:50,910 --> 00:27:57,990 +أو مجموعات متساومة تقريبا لـ N100000 للمادة + +349 +00:27:57,990 --> 00:28:05,030 +الواضحة 87500 للمساومة + +350 +00:28:05,030 --> 00:28:08,050 +96250 + +351 +00:28:17,180 --> 00:28:21,340 +I'm not going to complete this example or this + +352 +00:28:21,340 --> 00:28:25,960 +question because we do not have timeسنبدأ بالعمل + +353 +00:28:25,960 --> 00:28:30,020 +على بعض المشاكل الأخرى، لذلك كما نستطيع أن نرى هنا + +354 +00:28:30,020 --> 00:28:37,820 +بعد تخطيط المجموعات المناسبة، يجب علينا الآن أن + +355 +00:28:37,820 --> 00:28:41,300 +نعرف + +356 +00:28:41,300 --> 00:28:43,740 +تكلفة المجموعات المجموعة المجموعة المجموعة + +357 +00:28:43,740 --> 00:28:45,940 +المجموعة المجموعة المجموعة المجموعة المجموعة + +358 +00:28:45,940 --> 00:28:46,460 +المجموعة المجموعة المجموعة المجموعة المجموعة + +359 +00:28:46,460 --> 00:28:49,580 +المجموعة المجموعة المجموعة المجموعة المجموعة + +360 +00:28:49,580 --> 00:28:50,120 +المجموعة المجموعة المجموعة المجموعة المجموعة + +361 +00:28:50,120 --> 00:28:50,140 +المجموعة المجموعة المجموعة المجموعة المجموعة + +362 +00:28:50,140 --> 00:28:51,850 +المجموعة المجموعة المجموعةبالتالي جميع الواقعات + +363 +00:28:51,850 --> 00:28:57,190 +التي كانت مستخدمة في السؤال بعد هذا سنقوم بتخطيط + +364 +00:28:57,190 --> 00:28:58,830 +الواقع بمجموعة متساومة بمجموعة متساومة بمجموعة + +365 +00:28:58,830 --> 00:29:03,190 +متساومة بمجموعة متساومة بمجموعة متساومة بمجموعة + +366 +00:29:03,190 --> 00:29:03,470 +متساومة بمجموعة متساومة بمجموعة متساومة بمجموعة + +367 +00:29:03,470 --> 00:29:03,530 +متساومة بمجموعة متساومة بمجموعة متساومة بمجموعة + +368 +00:29:03,530 --> 00:29:04,870 +متساومة بمجموعة متساومة بمجموعة متساومة بمجموعة + +369 +00:29:04,870 --> 00:29:12,710 +متساومة بمجموعة متساومة بمجموعة + +370 +00:29:12,710 --> 00:29:12,810 +متس + +371 +00:29:19,200 --> 00:29:23,480 +مجموعات جيدة التي تم تكميلها وتتعامل بها. لذلك، + +372 +00:29:23,480 --> 00:29:29,120 +يجب أن نقوم بتخطيط أسعار 62500 ومن ثم نضيف أسعار + +373 +00:29:29,120 --> 00:29:36,380 +6250 لأن هذه المجموعات هي المجموعات الطبيعية التي + +374 +00:29:36,380 --> 00:29:39,580 +تعتبر جزء من أسعار المجموعات التي تم تكميلها + +375 +00:29:39,580 --> 00:29:43,160 +وتتعامل بها. ومن ثم يجب أن نوصي الأسعار على + +376 +00:29:43,160 --> 00:29:46,620 +المجموعات الطبيعيةوبعد ذلك، يجب أن نقوم بوضع + +377 +00:29:46,620 --> 00:29:51,780 +المساعدة على عملية إنتهاء العمل، الـ 25,000 وسنضع + +378 +00:29:51,780 --> 00:29:57,840 +على 25,000 أو عملية 25,000 عمليات عملية 2,500 + +379 +00:29:57,840 --> 00:29:58,780 +عمليات عملية عملية عملية عملية عملية عملية عملية + +380 +00:29:58,780 --> 00:29:59,420 +عملية عملية عملية عملية عملية عملية عملية عملية + +381 +00:29:59,420 --> 00:30:01,400 +عملية عملية عملية عملية عملية عملية عملية عملية + +382 +00:30:01,400 --> 00:30:01,980 +عملية عملية عملية عملية عملية عملية عملية عملية + +383 +00:30:01,980 --> 00:30:01,980 +عملية عملية عملية عملية عملية عملية عملية عملية + +384 +00:30:01,980 --> 00:30:03,640 +عملية عملية عملية عملية عملية عملية عملية عملية + +385 +00:30:03,640 --> 00:30:14,480 +عملية عملية عملية عملية عملية + +386 +00:30:14,480 --> 00:30:21,390 +عوالتالت من خطوة رقم 5. دعونا نعتبرها سؤال آخر + +387 +00:30:21,390 --> 00:30:29,570 +1835 + +388 +00:30:45,380 --> 00:30:55,040 +من يرغب بالقراءة؟ 1835 + +389 +00:30:55,040 --> 00:31:05,160 +كريستال + +390 +00:31:05,160 --> 00:31:08,120 +كريل ماشين شنطر مصنع سيارات مصنع سيارات مصنع + +391 +00:31:08,120 --> 00:31:13,040 +سيارات مصنع سيارات مصنع سيارات مصنع سياراتوالمدير + +392 +00:31:13,040 --> 00:31:17,900 +لبنان بتاريك روز أكتر صادر على المعلومات التالية + +393 +00:31:17,900 --> 00:31:24,400 +في أغسطس 2010 تبدأ تقريبا تقريبا تقريبا تقريبا + +394 +00:31:24,400 --> 00:31:27,360 +تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا + +395 +00:31:27,360 --> 00:31:28,340 +تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا + +396 +00:31:28,340 --> 00:31:28,340 +تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا + +397 +00:31:28,340 --> 00:31:28,340 +تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا + +398 +00:31:28,340 --> 00:31:37,240 +تقريبا تقريبا تقريبا تقريبا تقري + +399 +00:31:43,670 --> 00:31:50,610 +الوحوش كانت تعتبر وحوش طبيعي بسبب تأجيرها إلى موقع + +400 +00:31:50,610 --> 00:31:55,430 +الانتقال 1450 + +401 +00:31:55,430 --> 00:32:00,810 +دولار دولار في الوحوش الوحوش + +402 +00:32:00,810 --> 00:32:04,570 +كانت تعتبر وحوش طبيعي بسبب تأجيرها 1450 دولار في + +403 +00:32:04,570 --> 00:32:07,950 +الوحوش الوحش الوحش الوحش الوحش الوحش الوحشWhen the + +404 +00:32:07,950 --> 00:32:11,610 +spoilage is deducted, the spoiled goods are + +405 +00:32:11,610 --> 00:32:17,090 +inventoried at two hundred and thirty dollar bill + +406 +00:32:17,090 --> 00:32:23,190 +Yes, what is the requirement or the required؟ + +407 +00:32:24,070 --> 00:32:30,210 +بالطبع قالوا أننا لدينا سبع مجموعات من سبع مجموعات + +408 +00:32:30,210 --> 00:32:33,010 +من سبع مجموعات من سبع مجموعات من سبع مجموعات من + +409 +00:32:33,010 --> 00:32:33,090 +سبع مجموعات من سبع مجموعات من سبع مجموعات من سبع + +410 +00:32:33,090 --> 00:32:33,330 +مجموعات من سبع مجموعات من سبع مجموعات من سبع + +411 +00:32:33,330 --> 00:32:34,050 +مجموعات من سبع مجموعات من سبع مجموعات من سبع + +412 +00:32:34,050 --> 00:32:36,330 +مجموعات من سبع مجموعات من سبع مجموعات من سبع + +413 +00:32:36,330 --> 00:32:39,310 +مجموعات من سبع مجموعات من سبع مجموعات من سبع + +414 +00:32:39,310 --> 00:32:50,530 +مجموعات من سبع مجموعات من سبع مجموعات من سبع مج + +415 +00:32:52,480 --> 00:32:57,660 +أو فقط المجموعات الجيدة فقط المجموعات الجيدة لأننا + +416 +00:32:57,660 --> 00:33:04,560 +قلنا أن المجموعات الجيدة او + +417 +00:33:04,560 --> 00:33:06,780 +المجموعات الجيدة او المجموعات الجيدة او المجموعات + +418 +00:33:06,780 --> 00:33:06,840 +الجيدة او المجموعات الجيدة او المجموعات الجيدة او + +419 +00:33:06,840 --> 00:33:06,840 +المجموعات الجيدة او المجموعات الجيدة او المجموعات + +420 +00:33:06,840 --> 00:33:09,000 +الجيدة او المجموعات الجيدة او المجموعات الجيدة او + +421 +00:33:09,000 --> 00:33:09,220 +المجموعات الجيدة او المجموعات الجيدة او المجموعات + +422 +00:33:09,220 --> 00:33:09,220 +الجيدة او المجموعات الجيدة او المجموعات الجيدة او + +423 +00:33:09,220 --> 00:33:12,920 +المجموعات الجيدة او المجموعات الجيدة او المجموعات + +424 +00:33:12,920 --> 00:33:16,540 +الجيدة او + +425 +00:33:16,540 --> 00:33:19,860 +المجموعات + +426 +00:33:20,610 --> 00:33:29,530 +القيمة ستكون أكتر من سبع مجموعات مختلفة من 25 + +427 +00:33:29,530 --> 00:33:35,610 +مجموعات التي ستكون أكتر من 28% هذا هو المقارنة + +428 +00:33:35,610 --> 00:33:45,490 +الطبيعية بالمفاجأة رقم + +429 +00:33:45,490 --> 00:33:45,870 +2 + +430 +00:33:54,910 --> 00:34:03,070 +therefore if it is normal and related to a + +431 +00:34:03,070 --> 00:34:12,230 +specific job which is job number tenقلنا إن هذه + +432 +00:34:12,230 --> 00:34:20,790 +الأسعار أو أسعار 1450 على جزء أو أسعار السبع + +433 +00:34:20,790 --> 00:34:25,530 +جميعًا في المجتمع كانوا بالفعل مدعومين وكانوا + +434 +00:34:25,530 --> 00:34:29,830 +بالفعل مدعومين على العمل المحدد لذلك لا يجب أن + +435 +00:34:29,830 --> 00:34:36,820 +نفعل أيأو تنقر أي دورة أخرى أو تنقر أي دورة أخرى + +436 +00:34:36,820 --> 00:34:37,540 +أو تنقر أي دورة أخرى أو تنقر أي دورة أخرى أو تنقر + +437 +00:34:37,540 --> 00:34:37,600 +أي دورة أخرى أو تنقر أي دورة أخرى أو تنقر أي دورة + +438 +00:34:37,600 --> 00:34:37,780 +أخرى أو تنقر أي دورة أخرى أو تنقر أي دورة أخرى أو + +439 +00:34:37,780 --> 00:34:39,320 +تنقر أي دورة أخرى أو تنقر أي دورة أخرى أو تنقر أي + +440 +00:34:39,320 --> 00:34:39,980 +دورة أخرى أو تنقر أي دورة أخرى أو تنقر أي دورة + +441 +00:34:39,980 --> 00:34:41,360 +أخرى أو تنقر أي دورة أخرى أو تنقر أي دورة أخرى أو + +442 +00:34:41,360 --> 00:34:51,900 +تنقر أي دورة أخرى أو تنقر أي دورة أخرى أو تنقر + +443 +00:34:51,900 --> 00:34:59,520 +أي + +444 +00:34:59,520 --> 00:35:06,230 +دبالتالي، يجب أن نقل المساعدة ويجب أن نقدم عملية + +445 +00:35:06,230 --> 00:35:07,330 +عملية عملية عملية عملية عملية عملية عملية عملية + +446 +00:35:07,330 --> 00:35:07,850 +عملية عملية عملية عملية عملية عملية عملية عملية + +447 +00:35:07,850 --> 00:35:08,030 +عملية عملية عملية عملية عملية عملية عملية عملية + +448 +00:35:08,030 --> 00:35:08,350 +عملية عملية عملية عملية عملية عملية عملية عملية + +449 +00:35:08,350 --> 00:35:08,350 +عملية عملية عملية عملية عملية عملية عملية عملية + +450 +00:35:08,350 --> 00:35:08,390 +عملية عملية عملية عملية عملية عملية عملية عملية + +451 +00:35:08,390 --> 00:35:08,410 +عملية عملية عملية عملية عملية عملية عملية عملية + +452 +00:35:08,410 --> 00:35:11,350 +عملية عملية عملية عملية عملية عملية عملية عملية + +453 +00:35:11,350 --> 00:35:11,350 +عملية + +454 +00:35:14,640 --> 00:35:17,460 +ولكن إذا لم يكن لدينا أي قيمة لتخلصها، فاقوموا + +455 +00:35:17,460 --> 00:35:20,240 +بالتأكيد بأنكم لا تفهمون هذا النقطة، إذا لم يكن + +456 +00:35:20,240 --> 00:35:24,780 +لدينا أي قيمة لتخلصها، فلن نفعل أي شيء، لأن + +457 +00:35:24,780 --> 00:35:29,520 +المدرسات بالفعل مواجهة والمدرسات مواجهة على هذا + +458 +00:35:29,520 --> 00:35:34,170 +العمل المحدد، لا يجب أن نفعل أي شيء أكترولكن هنا + +459 +00:35:34,170 --> 00:35:37,870 +لأننا لدينا قيمة تخزين هذه المجالات يجب أن تكون + +460 +00:35:37,870 --> 00:35:42,250 +تدخل هذه المجالات يجب أن تكون تدخلت لذلك كما + +461 +00:35:42,250 --> 00:35:47,010 +نستطيع أن نرى هنا يجب أن نقل المجالات في عملية + +462 +00:35:47,010 --> 00:35:49,690 +العمل الواقعي الواقعي الواقعي الواقعي الواقعي + +463 +00:35:49,690 --> 00:35:50,190 +الواقعي الواقعي الواقعي الواقعي الواقعي الواقعي + +464 +00:35:50,190 --> 00:35:50,690 +الواقعي الواقعي الواقعي الواقعي الواقعي الواقعي + +465 +00:35:50,690 --> 00:35:51,330 +الواقعي الواقعي الواقعي الواقعي الواقعي الواقعي + +466 +00:35:51,330 --> 00:35:55,170 +الواقعي الواقعي الواقعي الواقعي الواقعي الواقعي ال + +467 +00:35:55,200 --> 00:35:59,240 +سيكون هناك قيمة مستحيلة أو قيمة مستحيلة لـ 230 + +468 +00:35:59,240 --> 00:36:03,980 +دولار في جزء منها، لذلك يجب أن نعتبر أننا لدينا + +469 +00:36:03,980 --> 00:36:11,300 +قيمة لها، لذلك لـ + +470 +00:36:11,300 --> 00:36:14,800 +2A قيمة + +471 +00:36:14,800 --> 00:36:16,780 +مستحيلة لـ 2A + +472 +00:36:22,040 --> 00:36:25,000 +وعمل عملية عملية عملية عملية عملية عملية عملية + +473 +00:36:25,000 --> 00:36:25,800 +عملية عملية عملية عملية عملية عملية عملية عملية + +474 +00:36:25,800 --> 00:36:29,400 +عملية عملية عملية عملية عملية عملية عملية عملية + +475 +00:36:29,400 --> 00:36:30,160 +عملية عملية عملية عملية عملية عملية عملية عملية + +476 +00:36:30,160 --> 00:36:31,000 +عملية عملية عملية عملية عملية عملية عملية عملية + +477 +00:36:31,000 --> 00:36:31,000 +عملية عملية عملية عملية عملية عملية عملية عملية + +478 +00:36:31,000 --> 00:36:31,100 +عملية عملية عملية عملية عملية عملية عملية عملية + +479 +00:36:31,100 --> 00:36:31,180 +عملية عملية عملية عملية عملية عملية عملية عملية + +480 +00:36:31,180 --> 00:36:33,280 +عملية عملية عملية عملية عملية عملية عملية عملية + +481 +00:36:33,280 --> 00:36:38,320 +عملية + +482 +00:36:38,320 --> 00:36:48,060 +عملية عمل + +483 +00:37:11,890 --> 00:37:18,070 +what if the spoilage is common to all jobs؟ of + +484 +00:37:18,070 --> 00:37:23,110 +course in this caseالجزء السابع من الجزء السابع في + +485 +00:37:23,110 --> 00:37:28,650 +المجتمع يتم تحميله إلى هذا البرنامج اللازم يتم + +486 +00:37:28,650 --> 00:37:29,550 +تحميله إلى هذا البرنامج اللازم يتم تحميله إلى هذا + +487 +00:37:29,550 --> 00:37:29,850 +البرنامج اللازم يتم تحميله إلى هذا البرنامج اللازم + +488 +00:37:29,850 --> 00:37:31,170 +يتم تحميله إلى هذا البرنامج اللازم يتم تحميله إلى + +489 +00:37:31,170 --> 00:37:32,170 +هذا البرنامج اللازم يتم تحميله إلى هذا البرنامج + +490 +00:37:32,170 --> 00:37:32,590 +اللازم يتم تحميله إلى هذا البرنامج اللازم يتم + +491 +00:37:32,590 --> 00:37:32,850 +تحميله إلى هذا البرنامج اللازم يتم تحميله إلى هذا + +492 +00:37:32,850 --> 00:37:34,930 +البرنامج اللازم يتم تحميله إلى هذا البرنامج اللازم + +493 +00:37:34,930 --> 00:37:39,970 +يتم تحميله إلى هذا البرنامج اللازم يتم تحميله إلى + +494 +00:37:39,970 --> 00:37:43,360 +هذا البرنامجبالتالي، في هذه الحالة، يجب أن نخرج + +495 +00:37:43,360 --> 00:37:46,080 +هذه الدروس من عملية عملية عملية عملية عملية عملية + +496 +00:37:46,080 --> 00:37:46,580 +عملية عملية عملية عملية عملية عملية عملية عملية + +497 +00:37:46,580 --> 00:37:47,060 +عملية عملية عملية عملية عملية عملية عملية عملية + +498 +00:37:47,060 --> 00:37:50,640 +عملية عملية عملية عملية عملية عملية عملية عملية + +499 +00:37:50,640 --> 00:37:50,660 +عملية عملية عملية عملية عملية عملية عملية عملية + +500 +00:37:50,660 --> 00:37:50,740 +عملية عملية عملية عملية عملية عملية عملية عملية + +501 +00:37:50,740 --> 00:37:51,000 +عملية عملية عملية عملية عملية عملية عملية عملية + +502 +00:37:51,000 --> 00:37:52,220 +عملية عملية عملية عملية عملية عملية عملية عملية + +503 +00:37:52,220 --> 00:38:00,080 +عملية عملية عملية عملية عمل + +504 +00:38:03,850 --> 00:38:13,290 +العمل سيكون قدرًا بالطبع بقيمة 1450 + +505 +00:38:13,290 --> 00:38:17,910 +مليار دولار المزيد من سبع أجهزة ومن خلال التصنيع + +506 +00:38:17,910 --> 00:38:21,230 +السابق سيكون الدفع من نفس المقاومة، ماذا تعتقد؟ + +507 +00:38:21,230 --> 00:38:26,420 +لماذا ليس من نفس المقاومة؟لأن لدينا قيمة مستخدمة + +508 +00:38:26,420 --> 00:38:32,820 +لذلك قيمة ستكون مرتبطة مع هذه المجموعات ستكون أقل + +509 +00:38:32,820 --> 00:38:36,100 +لماذا؟ لأننا نستطيع أن نبيع هذه المجموعات بقيمة + +510 +00:38:36,100 --> 00:38:41,480 +230 لذلك قيمة هذه المجموعات المشفرة أو المجموعات + +511 +00:38:41,480 --> 00:38:49,260 +المشفرة العادية لن تكون 1450 ولكن 1450 minus 230 + +512 +00:38:49,260 --> 00:38:56,120 +لذلكإذا كان معروفًا لجميع العمل، يجب أن نعتبر أن + +513 +00:38:56,120 --> 00:39:01,140 +لدينا مجموعات + +514 +00:39:01,140 --> 00:39:04,640 +يمكن أن تكون ساعدة من قيمة مستخدمة أو مستخدمة يمكن + +515 +00:39:04,640 --> 00:39:06,060 +أن تكون ساعدة من قيمة مستخدمة أو مستخدمة مستخدمة + +516 +00:39:06,060 --> 00:39:10,520 +مستخدمة مستخدمة مستخدمة مستخدمة مستخدمة مستخدمة + +517 +00:39:10,520 --> 00:39:17,680 +مستخدمة مستخدمة مستخدمة مستخدمة مستخدمة مستخدمة + +518 +00:39:17,680 --> 00:39:23,960 +مستخدمة مستخدمةومن ثم بالطبع يجب أن يكون الوظيفة + +519 +00:39:23,960 --> 00:39:29,520 +قدرة على عملها بالطبع عملها عملها عملها عملها + +520 +00:39:29,520 --> 00:39:31,940 +عملها عملها عملها عملها عملها عملها عملها عملها + +521 +00:39:31,940 --> 00:39:32,020 +عملها عملها عملها عملها عملها عملها عملها عملها + +522 +00:39:32,020 --> 00:39:32,020 +عملها عملها عملها عملها عملها عملها عملها عملها + +523 +00:39:32,020 --> 00:39:32,280 +عملها عملها عملها عملها عملها عملها عملها عملها + +524 +00:39:32,280 --> 00:39:32,380 +عملها عملها عملها عملها عملها عملها عملها عملها + +525 +00:39:32,380 --> 00:39:32,380 +عملها عملها عملها عملها عملها عملها عملها عملها + +526 +00:39:32,380 --> 00:39:36,540 +عملها عملها عملها عملها عملها عملها عملها عملها + +527 +00:39:36,540 --> 00:39:46,200 +عملها عملها عملها عملها عمل + +528 +00:39:46,940 --> 00:39:48,640 +والعمل عملية عملية عملية عملية عملية عملية عملية + +529 +00:39:48,640 --> 00:39:48,900 +عملية عملية عملية عملية عملية عملية عملية عملية + +530 +00:39:48,900 --> 00:39:51,400 +عملية عملية عملية عملية عملية عملية عملية عملية + +531 +00:39:51,400 --> 00:39:57,460 +عملية عملية عملية عملية عملية عملية عملية عملية + +532 +00:39:57,460 --> 00:40:01,780 +عملية عملية عملية عملية عملية عملية عملية عملية + +533 +00:40:01,780 --> 00:40:01,780 +عملية عملية عملية عملية عملية عملية عملية عملية + +534 +00:40:01,780 --> 00:40:01,780 +عملية عملية عملية عملية عملية عملية عملية عملية + +535 +00:40:01,780 --> 00:40:01,780 +عملية عملية عملية عملية عملية عملية عملية عملية + +536 +00:40:01,780 --> 00:40:01,800 +عملية عملية عملية عملية عملية عملية عملية عملية + +537 +00:40:01,800 --> 00:40:12,780 +عملية عملية ع + +538 +00:40:19,350 --> 00:40:29,350 +أي أسئلة؟ الجامعة + +539 +00:40:29,350 --> 00:40:36,950 +تعتبر غير عامة، لذلك إذا كانت تعتبر غير عامة، فقيم + +540 +00:40:36,950 --> 00:40:41,850 +السبتمبر السابع يجب أن يكون تعتبر خسارةبالتالي، + +541 +00:40:41,850 --> 00:40:45,130 +سنقوم بتغيير قيمة الوظيفة من عملية عملية عملية + +542 +00:40:45,130 --> 00:40:46,090 +عملية عملية عملية عملية عملية عملية عملية عملية + +543 +00:40:46,090 --> 00:40:47,470 +عملية عملية عملية عملية عملية عملية عملية عملية + +544 +00:40:47,470 --> 00:40:49,250 +عملية عملية عملية عملية عملية عملية عملية عملية + +545 +00:40:49,250 --> 00:40:49,250 +عملية عملية عملية عملية عملية عملية عملية عملية + +546 +00:40:49,250 --> 00:40:50,290 +عملية عملية عملية عملية عملية عملية عملية عملية + +547 +00:40:50,290 --> 00:40:50,630 +عملية عملية عملية عملية عملية عملية عملية عملية + +548 +00:40:50,630 --> 00:40:50,650 +عملية عملية عملية عملية عملية عملية عملية عملية + +549 +00:40:50,650 --> 00:40:50,690 +عملية عملية عملية عملية عملية عملية عملية عملية + +550 +00:41:09,480 --> 00:41:13,200 +بسيطة الوزراء، لذلك كما نستطيع أن نرى هنا إنه نفس + +551 +00:41:13,200 --> 00:41:20,480 +المدخل ولكن بدلا من تحكيم التحكم التجاري، سوف + +552 +00:41:20,480 --> 00:41:24,160 +نعتبر الاختلاف من الوزراء الغير عادل، لذلك نحن + +553 +00:41:24,160 --> 00:41:30,300 +نعتبر + +554 +00:41:30,300 --> 00:41:36,500 +أن لدينا وزارة بقيمة 1610 + +555 +00:41:37,600 --> 00:41:47,860 +طبعا خسارة من الـ Abnormal Spoilage بقيمة 8540 + +556 +00:41:47,860 --> 00:41:57,760 +وطبعا الوظيفة المحددة لعمل رقم 10 ستتخلص من + +557 +00:41:57,760 --> 00:42:06,960 +الوظيفة بقيمة 10150 كما نستطيع أن نرى هناوقمنا + +558 +00:42:06,960 --> 00:42:11,940 +بإعادة أسعار السبع مجموعات إلى المخاطر ولكن بالطبع + +559 +00:42:11,940 --> 00:42:15,800 +ليس من نفس المقالة لأننا لدينا قيمة التجارب التي + +560 +00:42:15,800 --> 00:42:25,040 +ستقل قيمة المجموعات المخاطرة أي أسئلة 1836 + +561 +00:42:25,040 --> 00:42:25,440 +أرجوك + +562 +00:42:42,800 --> 00:42:48,580 +في المشكلة 1836 يجب أن نعتبرها نفسها نحن نعتبرها + +563 +00:42:48,580 --> 00:42:52,540 +نفس المثال أو نفس السؤال ولكن في هذه الحالة سوف + +564 +00:42:52,540 --> 00:42:55,960 +نعمل عمل مجموعات مفرومة هذه المجموعة بالطبع أعطونا + +565 +00:42:55,960 --> 00:42:58,360 +هذا الدرس إضافي + +566 +00:43:02,370 --> 00:43:06,470 +لتغيير هذه المجالات إلى مجالات جيدة لتصفية هذه + +567 +00:43:06,470 --> 00:43:12,510 +المجالات هو 1700 دولار و بالطبع اول مطالب قال انهم + +568 +00:43:12,510 --> 00:43:17,670 +يحتاجون ادخال جورنال اذا كانت هذه التعامله مرتبطه + +569 +00:43:17,670 --> 00:43:20,770 +لعمل محدث محدث اذا كانت مرتبطه لعمل محدث محدث + +570 +00:43:20,770 --> 00:43:27,250 +فال1700 دولار سيكون مدفع لعمل المشروع لعمل ذلك + +571 +00:43:27,250 --> 00:43:27,790 +المشروع + +572 +00:43:31,570 --> 00:43:38,450 +للعمل رقم 10 سيكون مجموعت من الـ 1700 بالطبع لم + +573 +00:43:38,450 --> 00:43:43,350 +يقدموا لنا أي مصطلحات أو أي مصطلحات من الـ 1700 + +574 +00:43:43,350 --> 00:43:49,590 +لذلك سوف نعتبر 1500 من مجموعات مختلفة لأننا لا + +575 +00:43:49,590 --> 00:43:57,640 +نعرف التفاصيل المختلفة ماذا لوالتعامل المشروع + +576 +00:43:57,640 --> 00:44:03,280 +معروف لكل العمل في هذه الحالة لن نحمل هذه القوات + +577 +00:44:03,280 --> 00:44:07,120 +على عملية التعامل ولكننا سنحملها على تحكيم التحكم + +578 +00:44:07,120 --> 00:44:16,000 +التجاري وطبعا + +579 +00:44:16,000 --> 00:44:20,900 +إلى موقعات مختلفة لأننا لا نمتلك التفاصيلفي + +580 +00:44:20,900 --> 00:44:24,700 +النهاية إذا كانت هذه المجالات التجاربية أو التجارب + +581 +00:44:24,700 --> 00:44:29,920 +التجاربية تعتبر غير طبيعي ، لذلك سنقوم بوضعهم على + +582 +00:44:29,920 --> 00:44:42,560 +الاختلاف من التجارب غير طبيعية من نفس + +583 +00:44:42,560 --> 00:44:45,380 +المقدمة 1700 1700 + +584 +00:44:48,070 --> 00:44:54,510 +حسنًا ، لسنا لدينا وقت واحد لتكمل مع المشكلة 1837 + +585 +00:44:54,510 --> 00:45:02,310 +، ولكن أيضًا 1837 يعتبر الانتاج لـ Scrap ، لذلك + +586 +00:45:02,310 --> 00:45:06,910 +نذهب إن شاء الله لتوصيل + +587 +00:45:07,860 --> 00:45:12,340 +أو هذه الحلقة أو حلقة هذه السؤالة إن شاء الله على + +588 +00:45:12,340 --> 00:45:18,180 +موقع moodle لذلك احاول ان تحصل على هذه الحلقة + +589 +00:45:18,180 --> 00:45:22,480 +بالطبع انها حلقة بسيطة كما أخذنا قبل شهر شهر شهر + +590 +00:45:22,480 --> 00:45:27,660 +شهر شهر + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/ji032ZQLyqs.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/ji032ZQLyqs.srt new file mode 100644 index 0000000000000000000000000000000000000000..db23bb9345bf26e9d5f883692d6c6fe5110962b6 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/ji032ZQLyqs.srt @@ -0,0 +1,2204 @@ + +1 +00:00:21,640 --> 00:00:30,130 +بالطبع، قبل قليل انتهينا من حديثنا عن... بالطبع نركز + +2 +00:00:30,130 --> 00:00:34,030 +على فقط إتمامين موجودين في الإنتاج + +3 +00:00:34,030 --> 00:00:35,650 +الإنتاج الإنتاج الإنتاج الإنتاج الإنتاج + +4 +00:00:35,650 --> 00:00:37,650 +الإنتاج الإنتاج الإنتاج الإنتاج الإنتاج + +5 +00:00:37,650 --> 00:00:39,110 +الإنتاج الإنتاج الإنتاج الإنتاج الإنتاج + +6 +00:00:39,110 --> 00:00:39,410 +الإنتاج الإنتاج الإنتاج الإنتاج الإنتاج + +7 +00:00:39,410 --> 00:00:39,970 +الإنتاج الإنتاج الإنتاج الإنتاج الإنتاج + +8 +00:00:39,970 --> 00:00:40,850 +الإنتاج الإنتاج الإنتاج الإنتاج الإنتاج + +9 +00:00:40,850 --> 00:00:46,150 +الإنتاج الإنتاج الإنتاج الإنتاج الإنتاج + +10 +00:00:46,150 --> 00:00:53,560 +الإنتاج الإنتاج الإنتاج الإنتاج We only have one + +11 +00:00:53,560 --> 00:00:57,340 +point left in our chapter in order to conclude our + +12 +00:00:57,340 --> 00:01:01,700 +chapter, which is the definition of something + +13 +00:01:01,700 --> 00:01:04,160 +called, or a costing system that is called a + +14 +00:01:04,160 --> 00:01:05,380 +standard costing + +15 +00:01:15,900 --> 00:01:18,620 +Of course, we are going to understand the standard + +16 +00:01:18,620 --> 00:01:22,220 +costing according to what we took in cost + +17 +00:01:22,220 --> 00:01:27,060 +accounting one. We took two terms, one which was + +18 +00:01:27,060 --> 00:01:35,640 +called actual costing, and + +19 +00:01:35,640 --> 00:01:41,720 +the other was called normal costing. + +20 +00:01:44,390 --> 00:01:46,890 +Of course, we took these two terms in cost + +21 +00:01:46,890 --> 00:01:49,950 +accounting one when we encountered the topic of + +22 +00:01:49,950 --> 00:01:54,490 +job costing, as we can remember. So what do you mean + +23 +00:01:54,490 --> 00:01:56,850 +by actual costing and what do you mean by normal + +24 +00:01:56,850 --> 00:01:59,030 +costing, and what are the differences between these + +25 +00:01:59,030 --> 00:02:00,130 +two costing systems? + +26 +00:02:03,290 --> 00:02:09,910 +I told you to come prepared and go through these + +27 +00:02:09,910 --> 00:02:13,290 +terms. So what...what is the definition or what + +28 +00:02:13,290 --> 00:02:16,670 +do you mean by a normal costing system and an + +29 +00:02:16,670 --> 00:02:20,350 +actual costing system? What are the differences? Of + +30 +00:02:20,350 --> 00:02:26,870 +course, any costing system هي مهتمة بالترسيق من + +31 +00:02:26,870 --> 00:02:30,770 +مجموعات عامة ومجموعات + +32 +00:02:30,770 --> 00:02:33,850 +غير عامة ومجموعات غير عامة ومجموعات غير عامة + +33 +00:02:33,850 --> 00:02:35,630 +ومجموعات غير عامة ومجموعات غير عامة ومجموعات غير + +34 +00:02:35,630 --> 00:02:36,110 +عامة ومجموعات غير عامة ومجموعات غير عامة ومجموعات + +35 +00:02:36,110 --> 00:02:36,270 +ومجموعات غير عامة ومجموعات غير عامة ومجموعات غير + +36 +00:02:36,270 --> 00:02:41,470 +عامة ومجموعات غير عامة ومجموعات غير عامة ومجموعات + +37 +00:02:41,470 --> 00:02:53,170 +غير عامة ومجموعات غير عامة + +38 +00:02:53,170 --> 00:02:59,100 +ومجموع... نخطر الواقع + +39 +00:02:59,100 --> 00:03:10,220 +الواقع الواقع الواقع الواقع الواقع الواقع الواقع + +40 +00:03:10,220 --> 00:03:12,360 +الواقع الواقع الواقع الواقع الواقع الواقع الواقع + +41 +00:03:12,360 --> 00:03:12,580 +الواقع الواقع الواقع الواقع الواقع الواقع الواقع + +42 +00:03:12,580 --> 00:03:12,700 +الواقع الواقع الواقع الواقع الواقع الواقع الواقع + +43 +00:03:12,700 --> 00:03:12,760 +الواقع الواقع الواقع الواقع الواقع الواقع الواقع + +44 +00:03:12,760 --> 00:03:16,780 +الواقع الواقع الواقع الواقع الواقع + +45 +00:03:24,590 --> 00:03:29,330 +By the actual quantities + +46 +00:03:29,330 --> 00:03:34,770 +of the direct costs. We are talking still on + +47 +00:03:34,770 --> 00:03:36,070 +direct costs. + +48 +00:03:39,290 --> 00:03:43,730 +لذلك كما نستطيع أن نرى هنا، كلمة actual costing هو + +49 +00:03:43,730 --> 00:03:47,690 +لأننا نستخدم حجم الـ cost الحقيقي المضمون بالمواقع + +50 +00:03:47,690 --> 00:03:51,610 +الحقيقية من هذه المواقع الحقيقية للتواصل مع + +51 +00:03:51,610 --> 00:03:56,070 +المواقع الحقيقية للأشياء المختلفة أو للأشياء + +52 +00:03:56,070 --> 00:03:58,690 +المختلفة من المواقع الحقيقية. الـ normal costing + +53 +00:03:58,690 --> 00:04:05,960 +على الجانب الآخر، also excellent, also traces the + +54 +00:04:05,960 --> 00:04:09,540 +direct costs according to the actual quantities + +55 +00:04:09,540 --> 00:04:13,240 +and according to the actual cost rates; therefore, + +56 +00:04:13,240 --> 00:04:21,460 +also here we are going to trace actual direct + +57 +00:04:21,460 --> 00:04:33,440 +costs by multiplying actual cost rates by actual + +58 +00:04:33,440 --> 00:04:43,860 +quantities of these direct costs. Therefore, + +59 +00:04:46,700 --> 00:04:50,200 +there is no difference between normal costing and + +60 +00:04:50,200 --> 00:04:54,540 +actual costing in the tracing of direct costs; the + +61 +00:04:54,540 --> 00:04:58,640 +difference is within the allocation of indirect + +62 +00:04:58,640 --> 00:05:03,900 +costs. According to the actual costing, we allocate + +63 +00:05:03,900 --> 00:05:08,300 +indirect + +64 +00:05:08,300 --> 00:05:13,380 +costs, or let us say actual + +65 +00:05:15,980 --> 00:05:20,760 +indirect costs by + +66 +00:05:20,760 --> 00:05:28,820 +multiplying the actual allocation + +67 +00:05:28,820 --> 00:05:38,360 +rate by the actual quantity + +68 +00:05:38,360 --> 00:05:43,130 +of the allocation base. بالتالي، كما نستطيع أن نرى + +69 +00:05:43,130 --> 00:05:49,010 +هنا، قيمة الوضع والقيمة الحقيقية للوضع + +70 +00:05:50,580 --> 00:05:55,240 +بما أننا في الـ Normal Costing، قلنا إننا ربما نكون + +71 +00:05:55,240 --> 00:05:59,220 +لدينا مشكلة، ربما نتعامل مع مشكلة باستخدام عملية + +72 +00:05:59,220 --> 00:05:59,740 +عملية عملية عملية عملية عملية عملية عملية عملية + +73 +00:05:59,740 --> 00:06:00,280 +عملية عملية عملية عملية عملية عملية عملية عملية + +74 +00:06:00,280 --> 00:06:00,680 +عملية عملية عملية عملية عملية عملية عملية عملية + +75 +00:06:00,680 --> 00:06:00,720 +عملية عملية عملية عملية عملية عملية عملية عملية + +76 +00:06:00,720 --> 00:06:04,000 +عملية عملية عملية عملية عملية عملية عملية عملية + +77 +00:06:04,000 --> 00:06:04,180 +عملية عملية عملية عملية عملية عملية عملية عملية + +78 +00:06:04,180 --> 00:06:11,320 +عملية عملية + +79 +00:06:11,320 --> 00:06:17,460 +ع + +80 +00:06:18,450 --> 00:06:23,230 +Solve this problem by using the budgeted + +81 +00:06:23,230 --> 00:06:29,970 +allocation rate and multiply it by the actual + +82 +00:06:29,970 --> 00:06:34,810 +quantity of the allocation base. + +83 +00:06:37,590 --> 00:06:40,610 +بالتالي، الفرق بين الـ Normal Costing و الـ Actual + +84 +00:06:40,610 --> 00:06:46,510 +Costing هو فقط في هذه الجزئية، في مجموعة الـ + +85 +00:06:46,510 --> 00:06:52,430 +Indirect Costs، و فقط في اتجارة مجموعة الـ Indirect + +86 +00:06:52,430 --> 00:06:55,850 +Costs، لأن كلا المجموعتين تستخدمان المجموعة الحقيقية + +87 +00:06:55,850 --> 00:07:00,670 +من مجموعة الـ Indirect Costs أو الـ Actual Costs. + +88 +00:07:00,710 --> 00:07:06,630 +ولكن الاختلاف الوحيد هو أننا نستخدم عدد... تدفع عدد + +89 +00:07:06,630 --> 00:07:12,850 +تدفع عدد تدفع عدد تدفع عدد تدفع عدد تدفع عدد تدفع + +90 +00:07:12,850 --> 00:07:15,630 +عدد تدفع عدد تدفع عدد تدفع عدد تدفع عدد تدفع عدد + +91 +00:07:15,630 --> 00:07:23,230 +تدفع عدد... وهو يسبب فينا مشكلة في التعامل أو + +92 +00:07:23,230 --> 00:07:26,530 +التعامل، تحت التعامل التي يجب أن تكون معتمدة على و + +93 +00:07:26,530 --> 00:07:31,550 +مسجلة، أو دعنا نقول مكتوبة، بعد تسجيل قيمة الأسعار، + +94 +00:07:31,550 --> 00:07:37,850 +صحيح؟ هذه الكلمات are the same terms that we have + +95 +00:07:37,850 --> 00:07:44,950 +taken in the previous course. Now, according to this + +96 +00:07:44,950 --> 00:07:47,830 +course, we are going to introduce something new + +97 +00:07:47,830 --> 00:07:53,590 +called standard costing. The + +98 +00:07:53,590 --> 00:07:57,250 +standard costing differs from the normal costing + +99 +00:07:57,250 --> 00:08:00,690 +and actual costing in that we trace + +100 +00:08:04,290 --> 00:08:10,290 +ليس الـ Direct Costs الواقعي، ولكن الـ Standard + +101 +00:08:10,290 --> 00:08:13,510 +Direct + +102 +00:08:13,510 --> 00:08:19,510 +Costs، مهما كانوا مواد مباشرة أو عمل مصنع + +103 +00:08:19,510 --> 00:08:26,050 +مباشر. إذا كنت تتذكر عندما أخذنا Cost Accounting 1 + +104 +00:08:26,050 --> 00:08:29,450 +و أخذنا الـ Journal Entries أو الجورناليزيشن + +105 +00:08:31,770 --> 00:08:36,750 +العمليات داخل نظام الهزيمة، قلنا إن المواد الواضحة + +106 +00:08:36,750 --> 00:08:43,050 +والعمل الواضح يتم تسجيلها باستخدام الهزيمة + +107 +00:08:43,050 --> 00:08:49,770 +الواضحة، لكن هنا، كما سنرى الآن، لسنا نقوم بتسجيل + +108 +00:08:49,770 --> 00:08:54,970 +المواد الواضحة والعمل الواضح باستخدام الهزيمة + +109 +00:08:54,970 --> 00:08:59,520 +الواضحة، ولكننا سنقوم بتسجيلها في مصادر المعلومات + +110 +00:08:59,520 --> 00:09:05,020 +باستخدام مقالات أساسية لها. لذلك، لكي نحصل على + +111 +00:09:05,020 --> 00:09:08,040 +مقالات أساسية، أو مقالات أساسية مباشرة مباشرة + +112 +00:09:08,040 --> 00:09:09,400 +مباشرة مباشرة مباشرة مباشرة مباشرة مباشرة مباشرة + +113 +00:09:09,400 --> 00:09:25,860 +مباشرة مباشرة مباشرة + +114 +00:09:27,360 --> 00:09:32,180 +الأسعار القياسية، لذلك + +115 +00:09:32,180 --> 00:09:36,180 +كما نستطيع أن نرى هنا، لن نستخدم الـ actual، + +116 +00:09:36,180 --> 00:09:43,350 +ولكننا سنستخدم الـ standard. يجب أن يكون هذا الحال + +117 +00:09:43,350 --> 00:09:48,870 +بالطبع، يجب أن يكون هذا الحال. دعنا نقول أن حالتنا + +118 +00:09:48,870 --> 00:09:54,430 +باعتبارنا... لأن القواعد، كما قلنا، أو كحديثنا، أو + +119 +00:09:54,430 --> 00:10:00,090 +حديثنا السابق، أن هذه القواعد تُتوقع، أو تُؤكد قبل + +120 +00:10:00,090 --> 00:10:05,810 +بداية السنة، أو السنة المالية. لذلك، يمكن أن يكون + +121 +00:10:05,810 --> 00:10:14,290 +لدينا بعض الاختلافات. لذلك، إذا كنا سنقوم باعتماد طريقة + +122 +00:10:14,290 --> 00:10:20,510 +مباشرة، باستخدام القواعد، باستخدام توقعاتنا، لذلك + +123 +00:10:20,510 --> 00:10:25,030 +يجب أن نتوقع أنه يكون لدينا differences between + +124 +00:10:25,030 --> 00:10:28,730 +what we have expected and what was the actual + +125 +00:10:28,730 --> 00:10:31,970 +direct cost that we have incurred. Therefore, the + +126 +00:10:31,970 --> 00:10:34,850 +differences here between the two are the variances + +127 +00:10:34,850 --> 00:10:39,070 +that we have calculated according to our previous + +128 +00:10:39,070 --> 00:10:44,100 +discussions. بالتالي، استخدام الـ Standard Costing + +129 +00:10:44,100 --> 00:10:50,360 +سيجعلني أقيم الاختلافات من خلال نظام المعلومات + +130 +00:10:50,360 --> 00:10:57,280 +الخاصة بنا، لذلك سنقوم بتسجيل الاختلافات في مقالات + +131 +00:10:57,280 --> 00:11:06,410 +جورنالنا، كما سنرى في المقال التالي. هذا هو المركز + +132 +00:11:06,410 --> 00:11:11,390 +الرئيسي لهذه القصة، ولكننا سنتحدث أيضًا عن اتجارة + +133 +00:11:11,390 --> 00:11:14,350 +الـ indirect costs. بالطبع، كما يمكننا أن نرى هنا، + +134 +00:11:14,350 --> 00:11:18,390 +نستخدم عدد التجارة الواقعي، نستخدم عدد التجارة + +135 +00:11:18,390 --> 00:11:22,470 +القياسية، نستخدم عدد التجارة القياسية أو القياسي + +136 +00:11:27,490 --> 00:11:33,170 +سنختار عدد المساعدة التي نستخدمها، كمية المساعدة + +137 +00:11:33,170 --> 00:11:34,570 +التي نستخدمها، كمية المساعدة التي نستخدمها، كمية + +138 +00:11:34,570 --> 00:11:38,110 +المساعدة التي نستخدمها، كمية المساعدة التي نستخدمها + +139 +00:11:38,110 --> 00:11:38,950 +كمية المساعدة التي نستخدمها، كمية المساعدة التي + +140 +00:11:38,950 --> 00:11:39,910 +نستخدمها، كمية المساعدة التي نستخدمها، كمية المساعدة + +141 +00:11:39,910 --> 00:11:39,950 +التي نستخدمها، كمية المساعدة التي نستخدمها، كمية + +142 +00:11:39,950 --> 00:11:45,170 +كمية المساعدة التي نستخدمها، كمية المساعدة + +143 +00:11:45,170 --> 00:11:49,110 +التي نستخدمها، كمية المساعدة التي نستخدمها، كمية + +144 +00:11:49,110 --> 00:11:55,010 +المساعدة التي ن... واضحة لـ Standard Costing، لذلك + +145 +00:11:55,010 --> 00:11:59,770 +إذا كنا سنستخدم نظام Standard Costing أو نظام + +146 +00:11:59,770 --> 00:12:04,950 +Standard Costing، لذلك سنعرف نظام Direct Cost مع + +147 +00:12:04,950 --> 00:12:07,370 +مادتنا الواضحة، أو نظام Manufacturing Labor + +148 +00:12:07,370 --> 00:12:10,850 +الواضح بأسعار + +149 +00:12:10,850 --> 00:12:16,330 +الواضحة، أو نسبات الواضحة، أو نسبات الواضحة، وبأسعار + +150 +00:12:16,330 --> 00:12:22,350 +الواضحة. و بالطبع، نحن جميعًا نعرف من تجاربنا + +151 +00:12:22,350 --> 00:12:27,490 +السابقة أن هذه القواعد تختلف، أو أحيانًا تختلف عن + +152 +00:12:27,490 --> 00:12:32,830 +الحقيقة، لذلك نحن أيضًا نتعرف على التغييرات بين + +153 +00:12:32,830 --> 00:12:37,250 +الحقيقة والقواعد، بالطبع، الأرقام، وبالطبع + +154 +00:12:37,250 --> 00:12:46,650 +المقاييس، هل لديك أسئلة؟ لذلك الآن دعنا نتحرك to + +155 +00:12:46,650 --> 00:12:51,950 +the journal entries، how we are going to recognize + +156 +00:12:51,950 --> 00:12:55,490 +our direct costs، how we are going to recognize + +157 +00:12:55,490 --> 00:12:57,990 +direct materials and direct manufacturing labor + +158 +00:12:57,990 --> 00:13:02,910 +according to the use of a standard costing system. + +159 +00:13:02,910 --> 00:13:07,030 +finished + +160 +00:13:07,030 --> 00:13:07,310 +from + +161 +00:13:17,920 --> 00:13:23,640 +لذلك، من يذكرنا بمداخل + +162 +00:13:23,640 --> 00:13:29,580 +اليومية التي أخذناها في حساب التكلفة الوظيفية Job Costing + +163 +00:13:29,580 --> 00:13:35,940 +في Cost Accounting 1؟ لذلك، + +164 +00:13:35,940 --> 00:13:40,940 +إذا كان لدينا مشتريات مواد مباشرة + +165 +00:13:50,270 --> 00:13:57,090 +سوف ندرس المواد الواضحة + +166 +00:13:57,090 --> 00:14:02,950 +بالطبع، كمواد أساسية، وسوف ندرس المال الذي كان قابل + +167 +00:14:02,950 --> 00:14:12,870 +لشراء المواد الواضحة، أو سوف ندرس النقد لشراء + +168 +00:14:12,870 --> 00:14:17,990 +المواد الواضحة، أو المواد الواضحة، أو المواد الواضحة + +169 +00:14:20,750 --> 00:14:24,950 +Correct? After purchasing the direct materials, we + +170 +00:14:24,950 --> 00:14:28,330 +are going to use these direct materials within our + +171 +00:14:28,330 --> 00:14:32,090 +manufacturing process. Therefore, the second would + +172 +00:14:32,090 --> 00:14:36,430 +be the use of direct materials. + +173 +00:14:39,140 --> 00:14:43,260 +بالطبع، باستخدام مواد مباشرة، بالطبع نحن الآن نعتبر + +174 +00:14:43,260 --> 00:14:48,060 +فقط مواد مباشرة، أنا لست أعتبر كل المواد، أنا فقط + +175 +00:14:48,060 --> 00:14:53,500 +أعتبر المواد المباشرة، لذلك أنا أعتبر الجزء من + +176 +00:14:53,500 --> 00:14:57,710 +المواد التي يمكن أن تكون قابلة للاستخدام بطريقة مفيدة + +177 +00:14:57,710 --> 00:15:02,290 +لجهزتنا، لأن كما قلنا في الـ Cost Accounting 1، إذا + +178 +00:15:02,290 --> 00:15:06,150 +لم نستطع تسجيله مباشرة، أو لا نستطيع تسجيله بطريقة + +179 +00:15:06,150 --> 00:15:11,130 +مفيدة لجهزتنا، لجهزتنا المحددة، فهو يعتبر مصروف... مصروف + +180 +00:15:11,130 --> 00:15:11,670 +مصروف مصروف مصروف مصروف مصروف مصروف مصروف مصروف مصروف مصروف + +181 +00:15:11,670 --> 00:15:13,350 +مصروف مصروف مصروف مصروف مصروف مصروف مصروف مصروف مصروف مصروف + +182 +00:15:13,350 --> 00:15:16,410 +مصروف مصروف مصروف مصروف مصروف مصروف مصروف مصروف مصروف مصروف + +183 +00:15:16,410 --> 00:15:25,230 +مصروف مصروف... لذلك أنا هنا فقط أركز على المواد الواضحة، + +184 +00:15:25,230 --> 00:15:31,090 +لذلك إذا كنت أستخدم المواد الواضحة، فسنعرف استخدام + +185 +00:15:31,090 --> 00:15:37,690 +هذه المواد الواضحة في موقع يسمى work in process. + +186 +00:15:43,870 --> 00:15:47,750 +و بالطبع، استخدام المواد الواضحة، أو استخدام المواد + +187 +00:15:47,750 --> 00:15:48,430 +الواضحة، أو استخدام المواد الواضحة، أو استخدام + +188 +00:15:48,430 --> 00:15:50,470 +استخدام المواد الواضحة، أو استخدام المواد الواضحة + +189 +00:15:50,470 --> 00:15:50,690 +أو استخدام المواد الواضحة، أو استخدام المواد + +190 +00:15:50,690 --> 00:15:53,790 +الواضحة، أو استخدام المواد الواضحة، أو استخدام + +1 + +223 +00:18:45,310 --> 00:18:52,970 +مواعيد المواعيد المظلمة، بمعنى + +224 +00:18:52,970 --> 00:18:56,270 +666 ألف دولار + +225 +00:19:07,200 --> 00:19:15,700 +ولكن هل نحتاج أن ندفع للمقالة 666 ألف دولار؟ هل + +226 +00:19:15,700 --> 00:19:20,720 +نحتاج أن ندفع للمقالة 666 ألف دولار كمقالة + +227 +00:19:20,720 --> 00:19:25,520 +للشركات؟ نحتاج فقط أن ندفع 600 ألف دولار، وفي حالة + +228 +00:19:25,520 --> 00:19:33,060 +حقيقية نحن ندفع فقط 621600 دولار، لأننا كشركاء الآن + +229 +00:19:33,060 --> 00:19:37,080 +لا نستطيع أن ندفع أكثر من هذه المقالة. Therefore, + +230 +00:19:37,280 --> 00:19:41,320 +the amount that was paid or should be paid would + +231 +00:19:41,320 --> 00:19:43,940 +be recognized by the amount of six hundred and + +232 +00:19:43,940 --> 00:19:46,280 +twenty-one thousand six hundred + +233 +00:19:56,270 --> 00:20:00,990 +بالطبع، جميعنا أخذنا الأساسات التحقيقية 1 و 2، ونعرف + +234 +00:20:00,990 --> 00:20:04,510 +أننا لدينا مشكلة هنا، الـ Debits أو مجموعة + +235 +00:20:04,510 --> 00:20:09,990 +التحقيقات لا تقل عن المجموعة التحقيقية، لذلك باعتبار + +236 +00:20:09,990 --> 00:20:15,750 +مجموعة التحقيقات، نحن سنقوم بإيجاد مجموعة تحقيق + +237 +00:20:15,750 --> 00:20:17,770 +مجموعة تحقيق مجموعة تحقيق مجموعة تحقيق مجموعة + +238 +00:20:17,770 --> 00:20:20,170 +تحقيق مجموعة تحقيق مجموعة تحقيق مجموعة تحقيق + +239 +00:20:20,170 --> 00:20:20,770 +مجموعة تحقيق مجموعة تحقيق مجموعة تحقيق مجموعة + +240 +00:20:20,770 --> 00:20:24,600 +تحقيق مجموعة تحقيق مجموعة تحقيق. ماذا تعتقد أن + +241 +00:20:24,600 --> 00:20:30,440 +المختلفات المفيدة ستكون مدفوعة أو ستُدفع؟ ستكون مدفوعة + +242 +00:20:30,440 --> 00:20:34,700 +لماذا؟ لأن، كما قلنا، مختلفات مفيدة لديها تأثير + +243 +00:20:34,700 --> 00:20:39,740 +لإزالة الميزة التي تعمل على المصادر، والميزة التي + +244 +00:20:39,740 --> 00:20:41,640 +تعمل على المصادر، والميزة التي تعمل على الميزة التي + +245 +00:20:41,640 --> 00:20:41,980 +تعمل على الميزة التي تعمل على الميزة التي تعمل على + +246 +00:20:41,980 --> 00:20:42,480 +الميزة التي تعمل على الميزة التي تعمل على الميزة + +247 +00:20:42,480 --> 00:20:43,100 +تعمل على الميزة التي تعمل على الميزة التي تعمل على + +248 +00:20:43,100 --> 00:20:44,840 +الميزة التي تعمل على الميزة التي تعمل على الميزة + +249 +00:20:44,840 --> 00:20:48,980 +التي تعمل على هذه التغييرات، كما لو كانت مالية، و + +250 +00:20:48,980 --> 00:20:52,900 +بالطبع، نحن جميعا نعرف أن المالية هي دفعات، أو + +251 +00:20:52,900 --> 00:20:59,480 +حسابات دفعات، لذلك سوف نضيف حصة جديدة لهذه الدراسة + +252 +00:20:59,480 --> 00:21:12,780 +بقيمة 44400. طبعا، لدينا تغيير مالي مادي بقيمة + +253 +00:21:12,780 --> 00:21:20,450 +44400400 دولار في هذه الحالة، أو من هذه الحالة، + +254 +00:21:20,450 --> 00:21:26,230 +فالـ Debits سيكون متساويًا مع الـ Credits. هل + +255 +00:21:26,230 --> 00:21:36,150 +لديك أسئلة؟ لذلك، كما نستطيع أن نرى هنا، استخدام + +256 +00:21:36,150 --> 00:21:43,600 +الـ Standard Costing يجعلها ممكنة للناس لكي نحرر، و + +257 +00:21:43,600 --> 00:21:53,300 +نتأكد من مقارنة الأسعار بسرعة بعد شرائها، وهو شيء + +258 +00:21:53,300 --> 00:21:59,340 +جيد جدًا، لأنه إذا... إذا كنت تنتظر حتى نهاية + +259 +00:21:59,340 --> 00:22:05,640 +الوقت لكي تقوم بالتعامل مع التغييرات، وكذلك لتعرف + +260 +00:22:05,640 --> 00:22:11,800 +بالضبط ما هي التغييرات التي كانت مقررة داخل + +261 +00:22:11,800 --> 00:22:16,800 +المؤسسة، لذلك سيكون... أو قد يكون متأخرًا جدًا لكي + +262 +00:22:16,800 --> 00:22:19,960 +تقوم بأي فعالية للتعامل بشكل صحيح، لكن إذا كان + +263 +00:22:19,960 --> 00:22:20,520 +المستخدم + +264 +00:22:23,680 --> 00:22:28,120 +يعرف هذه التغييرات في الوقت... على سبيل المثال... + +265 +00:22:28,120 --> 00:22:32,880 +إذا كنا نتحدث عن تغيير السعر... إذا كنا نتحدث عن + +266 +00:22:32,880 --> 00:22:34,460 +تغيير السعر... إذا كنا نتحدث عن تغيير السعر... إذا + +267 +00:22:34,460 --> 00:22:34,660 +كنا نتحدث عن تغيير السعر... إذا كنا نتحدث عن تغيير + +268 +00:22:34,660 --> 00:22:34,700 +السعر... إذا كنا نتحدث عن تغيير السعر... إذا كنا + +269 +00:22:34,700 --> 00:22:35,360 +نتحدث عن تغيير السعر... إذا كنا نتحدث عن تغيير + +270 +00:22:35,360 --> 00:22:39,740 +السعر... إذا كنا نتحدث عن تغيير السعر... إذا كنا + +271 +00:22:39,740 --> 00:22:42,800 +نتحدث عن تغيير السعر... إذا كنا نتحدث عن تغيير + +272 +00:22:42,800 --> 00:22:46,090 +السعر... إذا كنا نتحدث عن تغيير السعر، إذا كنا نضع + +273 +00:22:46,090 --> 00:22:51,090 +مقالة على هذه التغييرات لكي نقوم بتقرير هذه + +274 +00:22:51,090 --> 00:22:53,850 +التغييرات، هل هي جيدة لنا؟ هل هي سيئة لنا؟ وما إلى + +275 +00:22:53,850 --> 00:22:57,390 +ذلك، وإذا... إذا كنا نحتاج لأي فعالية لتقرير + +276 +00:22:57,390 --> 00:23:02,330 +لكي نقوم بتقرير هذه التغييرات، فنستطيع أن نجعلها + +277 +00:23:02,330 --> 00:23:08,020 +بطريقة مقتصرة، بطريقة مقتصرة. لذلك، استخدام الـ + +278 +00:23:08,020 --> 00:23:12,940 +Standard Costing يمنحنا الفرصة للتعرف والانطلاق + +279 +00:23:12,940 --> 00:23:22,000 +من التغييرات بسرعة ممكنة. لذلك، إذا قررنا و عرفنا + +280 +00:23:22,000 --> 00:23:26,920 +التغييرات بسرعة ممكنة، لدينا القدرة على الاختيارات + +281 +00:23:26,920 --> 00:23:31,380 +المناسبة، ولدينا مصادر التعليقات المناسبة، ومصادر + +282 +00:23:31,380 --> 00:23:38,360 +التعليقات المناسبة. هذه الخاطرات، أو دعنا نقول أن + +283 +00:23:38,360 --> 00:23:44,320 +التأثيرات هذه التغييرات على مؤسساتنا. أي أسئلة؟ + +284 +00:23:44,320 --> 00:23:49,620 +الآن، إذا كنا نعتبر الآن استخدام المواد الواضحة، + +285 +00:23:49,620 --> 00:23:52,100 +بالطبع، استخدام المواد الواضحة، سنقوم بالتحكم + +286 +00:23:52,100 --> 00:23:55,840 +في العمل، والتحكم في المواد الواضحة. + +287 +00:24:01,460 --> 00:24:06,540 +بالتالي، باعتبار مجموعتنا العامة، سنقوم بتثبيت + +288 +00:24:06,540 --> 00:24:14,000 +عملية العمل بمجموعة عامة، وبالطبع بقيمة عامة. لذلك، + +289 +00:24:14,000 --> 00:24:17,460 +باعتبار مجموعتنا العامة، باعتبار مجموعتنا العامة، + +290 +00:24:17,460 --> 00:24:19,660 +باعتبار مجموعتنا العامة، + +291 +00:24:22,170 --> 00:24:28,930 +الصناعة من 10 ألف جهاز، كانت ستجعلنا في قيمة مالية + +292 +00:24:28,930 --> 00:24:31,790 +مادية مادية مادية مادية مادية مادية مادية مادية + +293 +00:24:31,790 --> 00:24:33,290 +مادية مادية مادية مادية مادية مادية مادية مادية + +294 +00:24:33,290 --> 00:24:33,950 +مادية مادية مادية مادية مادية مادية مادية مادية + +295 +00:24:33,950 --> 00:24:40,750 +مادية مادية مادية مادية مادية مادية + +296 +00:24:43,730 --> 00:24:47,350 +2 مقارنة مادة مادة مادة مادة مادة مادة مادة + +297 +00:24:47,350 --> 00:24:47,930 +مادة مادة مادة مادة مادة مادة مادة مادة مادة مادة + +298 +00:24:47,930 --> 00:24:49,170 +مادة مادة مادة مادة مادة مادة مادة مادة مادة مادة + +299 +00:24:49,170 --> 00:24:57,370 +مادة مادة مادة مادة مادة مادة مادة مادة مادة مادة + +300 +00:24:57,370 --> 00:24:57,450 +مادة مادة مادة مادة مادة مادة مادة مادة مادة مادة + +301 +00:24:57,450 --> 00:24:59,770 +مادة مادة مادة مادة مادة مادة مادة مادة مادة مادة + +302 +00:24:59,770 --> 00:25:00,890 +مادة مادة مادة مادة مادة مادة مادة مادة مادة مادة + +303 +00:25:00,890 --> 00:25:06,110 +مادة مادة مادة مادة + +304 +00:25:14,410 --> 00:25:16,250 +الآن، تحكم الوثيقة الوثيقة الوثيقة الوثيقة الوثيقة + +305 +00:25:16,250 --> 00:25:20,210 +الوثيقة الوثيقة الوثيقة الوثيقة الوثيقة الوثيقة + +306 +00:25:20,210 --> 00:25:39,030 +الوثيقة الوثيقة + +307 +00:25:39,570 --> 00:25:45,530 +بالتالي، استخدام المواد المادية في عملية عملية + +308 +00:25:45,530 --> 00:25:47,190 +عملية عملية عملية عملية عملية عملية عملية عملية + +309 +00:25:47,190 --> 00:25:53,670 +عملية عملية عملية عملية عملية عملية + +310 +00:25:53,670 --> 00:26:04,350 +عملية + +311 +00:26:08,550 --> 00:26:12,270 +كما يمكننا أن نرى هنا، لدينا اختلاف بين جانب + +312 +00:26:12,270 --> 00:26:17,970 +المدفوع، وجانب المدفوع. الاختلاف هنا هو نفسه كما هو + +313 +00:26:17,970 --> 00:26:22,750 +الاختلاف التسريحي الذي عملناه في تحديثنا بقدرة + +314 +00:26:22,750 --> 00:26:30,310 +66000 غير مفيدة. بالطبع، غير مفيدة. الاختلافات ستكون + +315 +00:26:30,310 --> 00:26:34,790 +مدفوعة، لأن، كما قلنا، أن التغييرات المفاجئة لديها + +316 +00:26:34,790 --> 00:26:41,410 +نتيجة لتقليل الميزة التي تعمل على المجال، لذلك سوف + +317 +00:26:41,410 --> 00:26:50,110 +نتعامل مع هذه التغييرات كإيجارات. لذلك، سوف ندرس + +318 +00:26:51,780 --> 00:26:57,760 +materials efficiency variance by the amount of + +319 +00:26:57,760 --> 00:27:05,020 +sixty-six thousand dollars. Any + +320 +00:27:05,020 --> 00:27:15,140 +questions? In the last previous course + +321 +00:27:21,020 --> 00:27:30,120 +أو شيء مثل مصادر قرار. نعم، مصادر القرار. نعم، نعم، ثم + +322 +00:27:30,120 --> 00:27:34,440 +نقوم باستخدام الواقع الواقع الواقع الواقع الواقع + +323 +00:27:34,440 --> 00:27:37,800 +الواقع الواقع الواقع الواقع الواقع الواقع الواقع + +324 +00:27:37,800 --> 00:27:39,920 +الواقع الواقع الواقع الواقع الواقع الواقع الواقع + +325 +00:27:39,920 --> 00:27:45,360 +الواقع الواقع الواقع الواقع الواقع الواقع الواقع + +326 +00:27:45,360 --> 00:27:47,120 +الواقع الواقع الواقع الواقع الواقع الواقع الواقع + +327 +00:27:47,120 --> 00:27:47,140 +الواقع الواقع الواقع الواقع الواقع الواقع الواقع + +328 +00:27:47,140 --> 00:27:49,780 +الواقع الواقع الواقع الواقع الواقع الواقع الواق + +329 +00:27:49,930 --> 00:27:55,830 +This is because of our example. هذا بسبب مثالنا الذي + +330 +00:27:55,830 --> 00:28:02,470 +قلناه بالنسبة لشركة الويب. نحن نعتمد أنه لا يوجد + +331 +00:28:02,470 --> 00:28:08,290 +مصادر بدائية للمواد الواضحة، ونعتمد أنه لا يوجد + +332 +00:28:08,290 --> 00:28:14,450 +مصادر نهائية للمواد الواضحة. بالطبع، لذلك كل المواد + +333 +00:28:14,450 --> 00:28:18,110 +الواضحة التي تم شرحها داخل هذه السنة ستكون + +334 +00:28:18,110 --> 00:28:19,230 +مستخدمة في البرنامج. + +335 +00:28:23,070 --> 00:28:26,750 +and used some of them in this month and in the + +336 +00:28:26,750 --> 00:28:30,390 +next month? You are correct, but according to our + +337 +00:28:30,390 --> 00:28:34,110 +example, this is exactly what happened. We used all + +338 +00:28:34,110 --> 00:28:36,230 +of our direct materials in the manufacturing + +339 +00:28:36,230 --> 00:28:39,030 +process. We did not have any ending. If we would + +340 +00:28:39,030 --> 00:28:42,810 +have any ending, I would not debit the amount of + +341 +00:28:42,810 --> 00:28:45,610 +six hundred and sixty-six thousand dollars, and I + +342 +00:28:45,610 --> 00:28:47,550 +would not recognize the six hundred thousand + +343 +00:28:47,550 --> 00:28:50,450 +dollars because we did not use the whole amount of + +344 +00:28:50,450 --> 00:28:57,850 +direct materials. Correct? Of course, we could. يعني + +345 +00:28:57,850 --> 00:29:01,070 +according to our example, we cannot... we cannot... + +346 +00:29:01,070 --> 00:29:04,810 +we cannot assume something that is not here. We + +347 +00:29:04,810 --> 00:29:07,250 +need to consider the question, we need to consider + +348 +00:29:07,250 --> 00:29:09,830 +the example, and according to the example, we are + +349 +00:29:09,830 --> 00:29:16,000 +going to make our journal entries. Can we... let us + +350 +00:29:16,000 --> 00:29:19,040 +say, have an ending inventory? Of course, we can + +351 +00:29:19,040 --> 00:29:23,300 +have an ending inventory. Do we need to use all the + +352 +00:29:23,300 --> 00:29:26,760 +direct materials in the same process or in the + +353 +00:29:26,760 --> 00:29:29,480 +same fiscal year? Of course not, you are correct + +354 +00:29:29,480 --> 00:29:32,920 +one hundred percent, but we need to consider the + +355 +00:29:32,920 --> 00:29:39,280 +example that are at hand. سنشاهد بعض هذه الإسثناءات + +356 +00:29:39,280 --> 00:29:43,920 +أو تحريرها في بعض الأمثلة، أو بعض المشاكل التي + +357 +00:29:43,920 --> 00:29:50,280 +سنجدها، ولكن باعتبار مجالنا، كما قالوا، وكما قلنا + +358 +00:29:50,280 --> 00:29:56,790 +إنهم يعتقدون أننا لسنا لدينا أي beginning or ending + +359 +00:29:56,790 --> 00:29:59,350 +working process, beginning or ending direct + +360 +00:29:59,350 --> 00:30:01,990 +materials, beginning or ending finished goods. This + +361 +00:30:01,990 --> 00:30:04,390 +means that all the direct materials purchased + +362 +00:30:04,390 --> 00:30:07,610 +within this period would be used in the + +363 +00:30:07,610 --> 00:30:11,560 +manufacturing process. بالتالي، سنقوم باعتماد + +364 +00:30:11,560 --> 00:30:18,800 +المقدار 666 ألف ككمية استخدمت أو أخذت من مخزوناتنا. + +365 +00:30:19,040 --> 00:30:25,060 +سنقوم باستخدام المبلغ 600 ألف ككمية عادية التي + +366 +00:30:25,060 --> 00:30:30,940 +كانت قد تُعتمد، إذا كانت المقدرة كمقدار + +367 +00:30:30,940 --> 00:30:31,540 +حقيقي + +368 +00:30:35,310 --> 00:30:41,790 +لا، نعمل هذا عندما نستخدم هذه المواد. حسنًا، هذا + +369 +00:30:41,790 --> 00:30:46,110 +يعني أننا نستخدمها جميعًا في مرة واحدة، ليس في + +370 +00:30:46,110 --> 00:30:51,090 +البرنامج. هنا يمكنك، باعتبار رقم مطالب المواد، أو + +371 +00:30:51,090 --> 00:30:57,560 +رقم مطالب المواد. سنعرف هذا باعتبار هذه الوثيقة. + +372 +00:30:57,560 --> 00:30:59,200 +باعتبار هذه الوثيقة، باعتبار هذه الوثيقة، باعتبار + +373 +00:30:59,200 --> 00:31:01,000 +هذه الوثيقة، باعتبار هذه الوثيقة، باعتبار هذه + +374 +00:31:01,000 --> 00:31:02,060 +الوثيقة، باعتبار هذه الوثيقة، باعتبار هذه الوثيقة + +375 +00:31:02,060 --> 00:31:03,220 +باعتبار هذه الوثيقة، باعتبار هذه الوثيقة، باعتبار + +376 +00:31:03,220 --> 00:31:03,480 +هذه الوثيقة، باعتبار هذه الوثيقة، باعتبار هذه + +377 +00:31:03,480 --> 00:31:06,260 +باعتبار هذه الوثيقة، باعتبار هذه الوثيقة، باعتبار + +378 +00:31:06,260 --> 00:31:11,780 +هذه الوثيقة، باعتبار + +379 +00:31:11,780 --> 00:31:16,220 +هذه الوثيقة. + +380 +00:31:16,220 --> 00:31:23,440 +باعتبار هذه + +381 +00:31:23,440 --> 00:31:28,450 +الوثيقة. تأكد؟ لذلك هذا هو الاعتبار... أنا أقول... أنا + +382 +00:31:28,450 --> 00:31:32,590 +أقوله مرة أخرى، هذا هو الاعتبار، هذا ليس شيء يجب أن + +383 +00:31:32,590 --> 00:31:37,690 +نعرفه كل الوقت، لكن هذا هو الاعتبار لكي نفهم كمان + +384 +00:31:37,690 --> 00:31:43,490 +كيف نقوم بتجريب مقالاتنا، هذا هو السبب فقط لماذا + +385 +00:31:43,490 --> 00:31:49,850 +نعتمد على هذا في المقالة الأولى. الآن، استخدام + +386 +00:31:49,850 --> 00:31:56,690 +العمل المصطلح الواضح. بالطبع، باعتبار عادل، أو اعتبار + +387 +00:31:56,690 --> 00:31:58,530 +عادل، أو عادل، أو اعتبار عادل، أو عادل، أو عادل، أو + +388 +00:31:58,530 --> 00:31:58,570 +عادل، أو عادل، أو عادل، أو عادل، أو عادل، أو عادل، أو + +389 +00:31:58,570 --> 00:31:59,530 +عادل، أو عادل، أو عادل، أو عادل، أو عادل، أو عادل، أو + +390 +00:31:59,530 --> 00:31:59,830 +عادل، أو عادل، أو عادل، أو عادل، أو عادل، أو عادل، أو + +391 +00:31:59,830 --> 00:32:02,470 +عادل، أو عادل، أو عادل، أو عادل، أو عادل، أو عادل، أو + +392 +00:32:02,470 --> 00:32:03,570 +عادل، أو عادل، أو عادل، أو عادل، أو عادل، أو عادل، أو + +393 +00:32:03,570 --> 00:32:09,490 +عادل، أو عادل، أو عادل، أو عادل، أو عادل، أو عادل. بالنسبة + +394 +00:32:09,490 --> 00:32:17,250 +لقيمنا، بقيمنا في الساعة، أو بقيمنا في الساعة، بقيمنا + +395 +00:32:17,250 --> 00:32:20,350 +في الساعة، وبقيمنا في الساعة، بقيمنا في الساعة + +396 +00:32:20,350 --> 00:32:20,390 +بقيمنا في الساعة، بقيمنا في الساعة، بقيمنا في الساعة + +397 +00:32:20,390 --> 00:32:21,650 +بقيمنا في الساعة، بقيمنا في الساعة، بقيمنا في الساعة + +398 +00:32:21,650 --> 00:32:22,630 +بقيمنا في الساعة، بقيمنا في الساعة، بقيمنا في الساعة + +399 +00:32:22,630 --> 00:32:23,470 + +445 +00:36:18,300 --> 00:36:19,880 +ومدينة ومدينة ومدينة ومدينة ومدينة ومدينة ومدينة + +446 +00:36:19,880 --> 00:36:25,780 +ومدينة ومدينة ومدينة ومدينة + +447 +00:36:27,420 --> 00:36:33,980 +What is the expected production and + +448 +00:36:33,980 --> 00:36:34,600 +sales? + +449 +00:36:38,660 --> 00:36:43,020 +72000 units. This + +450 +00:36:43,020 --> 00:36:48,700 +is the direct materials. What + +451 +00:36:48,700 --> 00:36:53,740 +is the expected production and sales? 6000 units. + +452 +00:36:53,740 --> 00:37:02,510 +The direct materials seventy-two thousand dollars + +453 +00:37:02,510 --> 00:37:10,070 +pounds. Direct + +454 +00:37:10,070 --> 00:37:15,490 +manufacturing labor twenty- + +455 +00:37:15,490 --> 00:37:19,250 +one thousand hours. + +456 +00:37:25,910 --> 00:37:33,750 +Total fixed costs one million two hundred thousand + +457 +00:37:33,750 --> 00:37:43,270 +pounds. Is it in dollars or pounds? اه + +458 +00:37:43,270 --> 00:37:49,970 +You mean pounds as in kilograms? يعني Therefore, + +459 +00:37:49,970 --> 00:37:51,070 +this is the quantity. + +460 +00:37:56,130 --> 00:38:01,350 +الدولارات. هذا بالنسبة لجمعنا الـ static budget. + +461 +00:38:01,350 --> 00:38:06,190 +الآن، ماهي الأخرى؟ قيمة عادية، قيمة عادية، وقيمة + +462 +00:38:06,190 --> 00:38:09,150 +عادية لجميع المواد الموجودة في المواد الموجودة في + +463 +00:38:09,150 --> 00:38:12,070 +المواد الموجودة في المواد الموجودة في المواد + +464 +00:38:12,070 --> 00:38:17,110 +الموجودة في المواد الموجودة في المواد الموجودة في + +465 +00:38:17,110 --> 00:38:18,610 +المواد الموجودة في المواد الموجودة في المواد + +466 +00:38:18,610 --> 00:38:18,770 +الموجودة في المواد الموجودة في المواد الموجودة في + +467 +00:38:18,770 --> 00:38:20,250 +المواد الموجودة في المواد الموجودة في المواد + +468 +00:38:20,250 --> 00:38:22,350 +الموجودة في المواد الموجودة في المواد الموجودة في + +469 +00:38:22,350 --> 00:38:22,710 +المواد الموجودة في المواد الموجودة في المواد + +470 +00:38:22,710 --> 00:38:25,560 +المواد الموجودة في المواد الموجودة في المواد. Ten dollars + +471 +00:38:25,560 --> 00:38:32,260 +per hour. This is + +472 +00:38:32,260 --> 00:38:36,020 +for... اه the amount, the whole amount, of course. + +473 +00:38:36,020 --> 00:38:42,460 +One hundred and twenty dollars. Yes. Three + +474 +00:38:42,460 --> 00:38:46,900 +point + +475 +00:38:46,900 --> 00:38:56,070 +five hours. 50 دولار 50 دولار + +476 +00:38:56,070 --> 00:39:00,910 +50 دولار 50 دولار 50 دولار 50 دولار 50 دولار 50 + +477 +00:39:00,910 --> 00:39:00,990 +دولار 50 دولار 50 دولار 50 دولار 50 دولار 50 دولار + +478 +00:39:00,990 --> 00:39:01,070 +50 دولار 50 دولار 50 دولار 50 دولار 50 دولار 50 + +479 +00:39:01,070 --> 00:39:01,090 +دولار 50 دولار 50 دولار 50 دولار 50 دولار 50 + +480 +00:39:01,090 --> 00:39:01,210 +دولار 50 دولار 50 دولار 50 دولار 50 دولار 50 دولار + +481 +00:39:01,210 --> 00:39:01,750 +50 دولار 50 دولار 50 دولار 50 دولار 50 دولار 50 + +482 +00:39:01,750 --> 00:39:03,070 +50 دولار 50 دولار 50 دولار 50 دولار 50 دولار 50 + +483 +00:39:03,070 --> 00:39:11,050 +دولار 50 دولار 50 دولار 50 دولار 50 + +484 +00:39:11,050 --> 00:39:11,450 +دولار + +485 +00:39:17,930 --> 00:39:19,270 +This is the standard. + +486 +00:39:24,150 --> 00:39:25,090 +Yes, what else? + +487 +00:39:37,100 --> 00:39:41,240 +The actual cost of the apartment was six hundred + +488 +00:39:41,240 --> 00:39:45,920 +sixty-eight thousand and eight hundred six + +489 +00:39:45,920 --> 00:39:50,000 +thousand sixty + +490 +00:39:50,000 --> 00:39:56,320 +six + +491 +00:39:56,320 --> 00:40:00,280 +thousand eight hundred. No, no. Sixty-six thousand + +492 +00:40:00,280 --> 00:40:01,360 +eight hundred. + +493 +00:40:07,250 --> 00:40:10,870 +Six hundred and sixty-eight thousand eight hundred + +494 +00:40:10,870 --> 00:40:13,950 +Six hundred and sixty-eight thousand eight hundred + +495 +00:40:13,950 --> 00:40:18,690 +the + +496 +00:40:18,690 --> 00:40:23,770 +direct manufacturing labor seventy + +497 +00:40:23,770 --> 00:40:28,210 +thousand four hundred. + +498 +00:40:41,510 --> 00:40:50,890 +أعطيني كتابًا أرجوك، في الواقع أكثر + +499 +00:40:50,890 --> 00:40:55,370 +من 5500، أكثر من مستخدمات الواقعية الواقعية الواقعة + +500 +00:40:55,370 --> 00:40:55,570 +الواقعة الواقعة الواقعة الواقعة الواقعة الواقعة + +501 +00:40:55,570 --> 00:40:55,950 +الواقعة الواقعة الواقعة الواقعة الواقعة الواقعة + +502 +00:40:55,950 --> 00:40:56,430 +الواقعة الواقعة الواقعة الواقعة الواقعة الواقعة + +503 +00:40:56,430 --> 00:40:58,450 +الواقعة الواقعة الواقعة الواقعة الواقعة الواقعة + +504 +00:40:58,450 --> 00:40:58,670 +الواقعة الواقعة الواقعة الواقعة الواقعة الواقعة + +505 +00:40:58,670 --> 00:41:00,790 +الواقعة الواقعة الواقعة الواقعة الواقعة الواقعة + +506 +00:41:00,790 --> 00:41:09,950 +الواقعة الواقعة + +507 +00:41:09,950 --> 00:41:13,970 +العلى سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر + +508 +00:41:13,970 --> 00:41:18,950 +سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر + +509 +00:41:18,950 --> 00:41:22,610 +سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر + +510 +00:41:22,610 --> 00:41:25,730 +سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر + +511 +00:41:25,730 --> 00:41:27,310 +سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر + +512 +00:41:27,310 --> 00:41:27,350 +سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر + +513 +00:41:27,350 --> 00:41:32,030 +سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر + +514 +00:41:32,030 --> 00:41:36,570 +سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر + +515 +00:41:36,570 --> 00:41:38,550 +سب + +516 +00:41:41,330 --> 00:41:55,870 +أكثر من 1500 ساعة، وبالطبع بسرعة من 51.50 دقيقة في + +517 +00:41:55,870 --> 00:41:59,530 +ساعة. + +518 +00:41:59,530 --> 00:42:05,350 +كتير كتير كتير + +519 +00:42:05,350 --> 00:42:10,250 +كتير كتير كتير كتير كتير كتير كتير كتير كتير كتير + +520 +00:42:10,250 --> 00:42:10,290 +كتير كتير كتير كتير كتير كتير كتير كتير كتير كتير + +521 +00:42:10,290 --> 00:42:10,310 +كتير كتير كتير كتير كتير كتير كتير كتير كتير كتير + +522 +00:42:10,310 --> 00:42:15,510 +كتير كتير. Seven hundred and fifty. This is the + +523 +00:42:15,510 --> 00:42:23,350 +actual cost. The actual fixed cost + +524 +00:42:23,350 --> 00:42:27,870 +is one million one hundred and eighty thousand. + +525 +00:42:32,810 --> 00:42:36,910 +لا يوجد بدأ أو نهاية للانفصالات، نفس الاسم بالنسبة + +526 +00:42:36,910 --> 00:42:39,770 +للمثال الخاص بالنسبة لنا، رقم واحد، تخطيط مجموعات + +527 +00:42:39,770 --> 00:42:44,030 +السعر، ومجموعات الميزانية لإدارة الميزانية بالطبع. + +528 +00:42:44,030 --> 00:42:48,290 +إذا كنا نحتاج لإيقاف مجموعات الميزانية الطبيعية، + +529 +00:42:48,290 --> 00:42:52,390 +بالطبع ستبدأ بتحديث مجموعة، مجموعة واحدة. + +530 +00:42:53,310 --> 00:42:57,950 +مقارنة أساسية للميزانية، كما يمكننا أن نرى هنا مع + +531 +00:42:57,950 --> 00:43:01,550 +الميزانية الحقيقية، وميزانية الميزانية السابقة التي + +532 +00:43:01,550 --> 00:43:05,510 +كانت طلبة أو مطلوبة في الميزانية الأولى، هو أننا + +533 +00:43:05,510 --> 00:43:12,290 +نحتاج لنقرر بين اتصالات مختلفة، أو مختلفة، أو مختلفة. + +534 +00:43:12,290 --> 00:43:12,470 +أو مختلفة، أو مختلفة، أو مختلفة، أو مختلفة، أو مختلفة. + +535 +00:43:12,470 --> 00:43:13,330 +أو مختلفة، أو مختلفة، أو مختلفة، أو مختلفة، أو مختلفة. + +536 +00:43:13,330 --> 00:43:21,550 +أو مختلفة، أو مختلفة، أو مختلفة، أو مختلفة، أو مختلفة. + +537 +00:43:21,550 --> 00:43:28,500 +مقارنة الواقع مع مجموعة الاستخدام، والثاني نحتاج + +538 +00:43:28,500 --> 00:43:33,100 +لنُقارن مجموعة الاستخدام مع مجموعة الاستخدام، لذلك + +539 +00:43:33,100 --> 00:43:38,000 +هذا هو بالضبط ما سنفعله في رقم واحد. + +540 +00:44:18,320 --> 00:44:22,920 +طبعًا، الفرق بين عقد مستقل ومستقل هو عقد مستقل + +541 +00:44:22,920 --> 00:44:33,160 +ومستقل ومستقل ومستقل ومستقل هو عقد مستقل ومستقل + +542 +00:44:33,160 --> 00:44:35,500 +ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل + +543 +00:44:35,500 --> 00:44:45,280 +ومستقل ومستقل ومستقل ومستقل ومستقل + +544 +00:44:45,280 --> 00:44:45,460 +و + +545 +00:44:49,640 --> 00:44:54,120 +بالنسبة لعدد المستخدم، المستخدم، المستخدم، المستخدم، + +546 +00:44:54,120 --> 00:44:54,920 +المستخدم، المستخدم، المستخدم، المستخدم، المستخدم + +547 +00:44:54,920 --> 00:44:55,280 +المستخدم، المستخدم، المستخدم، المستخدم، المستخدم + +548 +00:44:55,280 --> 00:44:58,520 +المستخدم، المستخدم، المستخدم، المستخدم، المستخدم + +549 +00:44:58,520 --> 00:45:01,420 +المستخدم، المستخدم، المستخدم، المستخدم، المستخدم + +550 +00:45:01,420 --> 00:45:02,040 +المستخدم، المستخدم، المستخدم، المستخدم، المستخدم + +551 +00:45:02,040 --> 00:45:03,000 +المستخدم، المستخدم، المستخدم، المستخدم، المستخدم + +552 +00:45:03,000 --> 00:45:08,980 +المستخدم، المستخدم، المستخدم، المستخدم، المستخ + +553 +00:45:11,560 --> 00:45:16,900 +بالتالي، لدينا فرق من 500. بالطبع، كنا نتوقع 6000، + +554 +00:45:16,900 --> 00:45:20,880 +ولكننا فقط حصلنا على 5500، وهو أقل، بالتالي هذا + +555 +00:45:20,880 --> 00:45:22,200 +سيقلل عمليات عمليات عمليات عمليات عمليات عمليات + +556 +00:45:22,200 --> 00:45:22,680 +عمليات عمليات عمليات عمليات عمليات عمليات عمليات + +557 +00:45:22,680 --> 00:45:24,080 +عمليات عمليات عمليات عمليات عمليات عمليات عمليات + +558 +00:45:24,080 --> 00:45:26,680 +عمليات عمليات عمليات عمليات عمليات عمليات عمليات + +559 +00:45:26,680 --> 00:45:26,780 +عمليات عمليات عمليات عمليات عمليات عمليات عمليات + +560 +00:45:26,780 --> 00:45:28,920 +عمليات عمليات عمليات عمليات عمليات عمليات عمليات + +561 +00:45:28,920 --> 00:45:40,840 +عمليات + +562 +00:45:44,410 --> 00:45:46,570 +الواقع واضح أن المواقع واضح أن المواقع واضح + +563 +00:45:46,570 --> 00:45:49,030 +أن المواقع واضح أن المواقع واضح أن المواقع + +564 +00:45:49,030 --> 00:45:51,650 +الواضح أن المواقع واضح أن المواقع واضح أن + +565 +00:45:51,650 --> 00:46:00,070 +المواقع واضح أن المواقع واضح أن المواقع واضح + +566 +00:46:00,070 --> 00:46:03,510 +أن المواقع واضح أن المواقع واضح أن المواقع + +567 +00:46:03,510 --> 00:46:08,330 +الواضح + +568 +00:46:08,330 --> 00:46:14,730 +أن المواقع. واضح. بالنسبة لـ Flexible Budget، سيكون + +569 +00:46:14,730 --> 00:46:23,950 +نفسه 120$، ولكنه مرتبط بـ 5500 Units، وهو 660,000$ + +570 +00:46:23,950 --> 00:46:29,670 +بالطبع، + +571 +00:46:29,670 --> 00:46:36,170 +بالنسبة لـ Direct Materials Cost، كانوا يقدّرون 668 + +572 +00:46:36,170 --> 00:46:37,230 +,800$ + +573 +00:46:42,990 --> 00:46:47,290 +لذلك كما يمكننا أن نرى هنا أننا يجب أن نحصل على + +574 +00:46:47,290 --> 00:46:53,370 +660,000، ولكن بدلاً من ذلك نحصل على 668,800 + +575 +00:46:53,370 --> 00:46:58,810 +وهو اختلاف، اكتشاف غير مفيد بقيمة 8800 + +576 +00:47:04,170 --> 00:47:09,890 +الآن، باعتباراتنا، يجب أن نحصل على 720 ألف دولار من + +577 +00:47:09,890 --> 00:47:12,970 +المادة الخام، ولكن في الواقع لدينا 660,000 دولار من + +578 +00:47:12,970 --> 00:47:15,770 +المادة الخام بسبب التغيير في عدد المجموعات، لذلك + +579 +00:47:15,770 --> 00:47:21,970 +لدينا عدد مفيد هنا، 60,000 مجموعات + +580 +00:47:21,970 --> 00:47:26,190 +من المادة الخام الخام الخام الخام الخام + +581 +00:47:26,190 --> 00:47:26,230 +الخام الخام الخام الخام الخام الخام + +582 +00:47:26,230 --> 00:47:26,330 +الخام الخام الخام الخام الخام الخام + +583 +00:47:26,330 --> 00:47:26,710 +الخام الخام الخام الخام الخام الخام + +584 +00:47:26,710 --> 00:47:31,620 +الخام. واضح. بالطبع، عملية التصنيع المباشرة هنا + +585 +00:47:31,620 --> 00:47:38,720 +باعتبارها 952,750، + +586 +00:47:38,720 --> 00:47:50,320 +هذه كانت المقاومة الحقيقية، وبالطبع، + +587 +00:47:50,320 --> 00:47:56,080 +باعتبار نقاط مباشرة، سيكون 175 دولار في جمعية + +588 +00:47:56,080 --> 00:48:07,460 +مرتبطة بـ 6000 جمعة، وهو 1.05 مليون دولار. وعلى + +589 +00:48:07,460 --> 00:48:12,600 +الـ Flexible Budget نستخدم أيضًا 175 دولار في أحد + +590 +00:48:12,600 --> 00:48:16,920 +المجموعات، مرتبطة بـ 6000 مليون دولار، و 175 مليون دولار + +591 +00:48:16,920 --> 00:48:21,920 +مرتبطة بـ 5500 مليون دولار، وهو نسبة الخروج الحقيقي + +592 +00:48:21,920 --> 00:48:25,560 +وهو 962,500 مليون دولار. + +593 +00:48:29,180 --> 00:48:37,880 +و62500، لذلك الفرق هنا، يجب أن نكون نقل 962,500، + +594 +00:48:37,880 --> 00:48:42,140 +لكننا في الواقع نقل أقل، لذلك هذه مُستحيلة بقيمة + +595 +00:48:42,140 --> 00:48:43,920 +9750. + +596 +00:48:47,760 --> 00:48:52,440 +هنا يجب أن نقرّر 1.05 مليون، ولكننا نقرّر أقل، لذلك + +597 +00:48:52,440 --> 00:48:58,680 +أيضًا، هذا مقارنة مُفيدة بقيمة 87,500 + +598 +00:48:58,680 --> 00:49:08,880 +مليون دولار. الآن، قيمة مُقرّرة بقيمة + +599 +00:49:08,880 --> 00:49:11,140 +1,180,000 مليون دولار. + +600 +00:49:16,090 --> 00:49:23,990 +بالنسبة لجمعنا، كان 1.2 مليون، وهو + +601 +00:49:23,990 --> 00:49:26,550 +نفس الشيء بالنسبة لجمعنا الـ Flexible Budget كما + +602 +00:49:26,550 --> 00:49:32,190 +ذكرناه، لأن التغيير في المجموعات لن يؤثر على + +603 +00:49:32,190 --> 00:49:38,860 +الأسعار المُحافظّة، لذلك هنا لدينا نقطة. وهنا لدينا + +604 +00:49:38,860 --> 00:49:44,320 +بالطبع... يجب أن نعرف 1,200,000، ولكننا نعرف 1,180,000 + +605 +00:49:44,320 --> 00:49:54,880 +وهو أقل، لذلك مُستحيل للتغيير بقيمة 20,000$ بالطبع، + +606 +00:49:54,880 --> 00:49:56,780 +المجتمعات + +607 +00:50:02,400 --> 00:50:10,400 +العامة هنا ستكون 2,801,550. + +608 +00:50:10,400 --> 00:50:17,320 +العامة، العامة، لعامة الاستخدام ستكون 2,095,000. + +609 +00:50:17,320 --> 00:50:27,880 +كيف قمنا بتخطيط هذه العامة؟ 2,095,000 plus 9750 minus + +610 +00:50:27,880 --> 00:50:29,320 +8800. + +611 +00:50:30,950 --> 00:50:40,410 +الآن، بالنسبة لقيمنا التنفيذية، يكون 2,822,500$. + +612 +00:50:40,410 --> 00:50:49,230 +بالطبع، بالنسبة لقيمنا التنفيذية، يكون + +613 +00:50:53,150 --> 00:50:55,270 +147,500 مستخدمات مفروضة مستخدمات مستخدمات مفروضة + +614 +00:50:55,270 --> 00:50:57,570 +مستخدمات مستخدمات مستخدمات مستخدمات مستخدمات + +615 +00:50:57,570 --> 00:50:58,610 +مستخدمات مستخدمات مستخدمات مستخدمات مستخدمات + +616 +00:50:58,610 --> 00:50:58,990 +مستخدمات مستخدمات مستخدمات مستخدمات مستخدمات + +617 +00:50:58,990 --> 00:50:59,650 +مستخدمات مستخدمات مستخدمات مستخدمات مستخدمات + +618 +00:50:59,650 --> 00:51:00,710 +مستخدمات مستخدمات مستخدمات مستخدمات مستخدمات + +619 +00:51:00,710 --> 00:51:02,070 +مستخدمات مستخدمات مستخدمات مستخدمات مستخدمات + +620 +00:51:02,070 --> 00:51:02,790 +مستخدمات مستخدمات مستخدمات مستخدمات مستخدمات + +621 +00:51:02,790 --> 00:51:08,800 +مستخدمات مستخدمات مستخدمات مستخدمات. يجب أن تتأكد + +622 +00:51:08,800 --> 00:51:13,400 +أن في التجارة، على سبيل المثال، لا تخطط هذه المادة + +623 +00:51:13,400 --> 00:51:17,120 +أن تكون في دولار، إنها في عدد المجلدات، لذلك، لا + +624 +00:51:17,120 --> 00:51:22,260 +يجب أن يكون مقرّر أو إضافة على قيمة المجلدات وفقًا + +625 +00:51:22,260 --> 00:51:29,620 +لجمعنا الطبيعي، فإن قيمة المجلدات ستكون $2,970,000. + +626 +00:51:29,620 --> 00:51:31,900 +لذلك، + +627 +00:51:40,170 --> 00:51:42,070 +لدينا مقارنة عمليات عمليات عمليات عمليات عمليات + +628 +00:51:42,070 --> 00:51: \ No newline at end of file diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/ji032ZQLyqs_raw.json b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/ji032ZQLyqs_raw.json new file mode 100644 index 0000000000000000000000000000000000000000..05d8428c2cef948204b6f43b0c3692aebcd98197 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/ji032ZQLyqs_raw.json @@ -0,0 +1 @@ +{"segments": [{"id": 1, "seek": 2670, "start": 21.64, 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"end": 912.25, "word": " مصمم", "probability": 0.994140625}, {"start": 912.25, "end": 912.27, "word": " مصمم", "probability": 0.992919921875}, {"start": 912.27, "end": 913.33, "word": " مصمم", "probability": 0.9935302734375}, {"start": 913.33, "end": 913.35, "word": " مصمم", "probability": 0.9912109375}, {"start": 913.35, "end": 913.35, "word": " مصمم", "probability": 0.989501953125}, {"start": 913.35, "end": 913.35, "word": " مصمم", "probability": 0.98876953125}, {"start": 913.35, "end": 913.35, "word": " مصمم", "probability": 0.985107421875}, {"start": 913.35, "end": 913.35, "word": " مصمم", "probability": 0.9775390625}, {"start": 913.35, "end": 913.35, "word": " مصمم", "probability": 0.9595947265625}, {"start": 913.35, "end": 913.47, "word": " مصمم", "probability": 0.9578857421875}, {"start": 913.47, "end": 914.29, "word": " مصمم", "probability": 0.956787109375}, {"start": 914.29, "end": 914.29, "word": " مصمم", "probability": 0.953369140625}, {"start": 914.29, "end": 914.97, "word": " مصمم", "probability": 0.953857421875}, {"start": 914.97, "end": 916.41, "word": " مصممم", "probability": 0.8564453125}, {"start": 916.41, "end": 917.21, "word": " مصممم", "probability": 0.99306640625}, {"start": 917.21, "end": 919.21, "word": " مص", "probability": 0.99169921875}], "temperature": 1.0}, {"id": 40, "seek": 93769, "start": 919.43, "end": 937.69, "text": "ولذلك أنا هنا فقط أركز على الواقع الواضح، لذلك إذا كنت أستخدم الواقع الواضح، فسنعرف استخدام هذه الواقع الواضح في موقع يسمى work in process", "tokens": [12610, 8848, 23275, 41850, 34105, 6156, 47432, 5551, 31747, 11622, 15844, 2423, 14407, 4587, 3615, 2423, 2407, 46958, 5016, 12399, 5296, 8848, 23275, 11933, 15730, 9122, 29399, 5551, 14851, 9778, 40448, 2423, 14407, 4587, 3615, 2423, 2407, 46958, 5016, 12399, 6156, 3794, 1863, 3615, 28480, 44713, 9778, 3215, 10943, 29538, 2423, 14407, 4587, 3615, 2423, 2407, 46958, 5016, 8978, 3714, 30543, 3615, 7251, 38251, 7578, 589, 294, 1399], "avg_logprob": 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المواعي المظلمة، سنعتبر الـ 666 ألف دولار كمية مواعي المواعي المظلمة، بمعنى 666 ألف دولار", "tokens": [3555, 6027, 2655, 6027, 1829, 12399, 43242, 15042, 8717, 8592, 2655, 16572, 3714, 14407, 3615, 1829, 9673, 14407, 3615, 1829, 9673, 19913, 19528, 3660, 12399, 8608, 1863, 34268, 26890, 2423, 39184, 1386, 15237, 5551, 46538, 11778, 12610, 9640, 9122, 2304, 10632, 3714, 14407, 3615, 1829, 9673, 14407, 3615, 1829, 9673, 19913, 19528, 3660, 12399, 4724, 2304, 3615, 1863, 7578, 1386, 15237, 5551, 46538, 11778, 12610, 9640], "avg_logprob": -0.5289179051100318, "compression_ratio": 1.9259259259259258, "no_speech_prob": 5.960464477539063e-08, "words": [{"start": 1112.4699999999998, "end": 1113.87, "word": "بالتالي،", "probability": 0.6224263509114584}, {"start": 1113.87, "end": 1114.29, "word": " عندما", "probability": 0.6019287109375}, {"start": 1114.29, "end": 1115.91, "word": " نشتري", "probability": 0.763671875}, {"start": 1115.91, "end": 1116.53, "word": " مواعي", "probability": 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Of course we could يعني according to our example we cannot .. we cannot .. we cannot assume something that is not here. 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"text": "طبعا الفرق بين عقد مستقل ومستقل هو عقد مستقل ومستقل ومستقل ومستقل ومستقل هو عقد مستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل و", "tokens": [9566, 3555, 3615, 995, 27188, 2288, 4587, 49374, 6225, 28543, 3714, 14851, 4587, 1211, 4032, 2304, 14851, 4587, 1211, 31439, 6225, 28543, 3714, 14851, 4587, 1211, 4032, 2304, 14851, 4587, 1211, 4032, 2304, 14851, 4587, 1211, 4032, 2304, 14851, 4587, 1211, 4032, 2304, 14851, 4587, 1211, 31439, 6225, 28543, 3714, 14851, 4587, 1211, 4032, 2304, 14851, 4587, 1211, 4032, 2304, 14851, 4587, 1211, 4032, 2304, 14851, 4587, 1211, 4032, 2304, 14851, 4587, 1211, 4032, 2304, 14851, 4587, 1211, 4032, 2304, 14851, 4587, 1211, 4032, 2304, 14851, 4587, 1211, 4032, 2304, 14851, 4587, 1211, 4032, 2304, 14851, 4587, 1211, 4032, 2304, 14851, 4587, 1211, 4032, 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a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/ji032ZQLyqs_raw.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/ji032ZQLyqs_raw.srt new file mode 100644 index 0000000000000000000000000000000000000000..bd90e0033906c9fbe9f48728274613d1162cb73b --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/ji032ZQLyqs_raw.srt @@ -0,0 +1,2700 @@ +1 +00:00:21,640 --> 00:00:30,130 +بالطبع قبل قليل انتهينا من حديثنا عنبالطبع نركز + +2 +00:00:30,130 --> 00:00:34,030 +على فقط اتمامين موجودين في الانتجار الانتجار + +3 +00:00:34,030 --> 00:00:35,650 +الانتجار الانتجار الانتجار الانتجار الانتجار + +4 +00:00:35,650 --> 00:00:37,650 +الانتجار الانتجار الانتجار الانتجار الانتجار + +5 +00:00:37,650 --> 00:00:39,110 +الانتجار الانتجار الانتجار الانتجار الانتجار + +6 +00:00:39,110 --> 00:00:39,410 +الانتجار الانتجار الانتجار الانتجار الانتجار + +7 +00:00:39,410 --> 00:00:39,970 +الانتجار الانتجار الانتجار الانتجار الانتجار + +8 +00:00:39,970 --> 00:00:40,850 +الانتجار الانتجار الانتجار الانتجار الانتجار + +9 +00:00:40,850 --> 00:00:46,150 +الانتجار الانتجار الانتجار الانتجار الانتجار + +10 +00:00:46,150 --> 00:00:53,560 +الانتجار الانتجار الانتجار الانتWe only have one + +11 +00:00:53,560 --> 00:00:57,340 +point left in our chapter in order to conclude our + +12 +00:00:57,340 --> 00:01:01,700 +chapter which is the definition of something + +13 +00:01:01,700 --> 00:01:04,160 +called or a coasting system that is called a + +14 +00:01:04,160 --> 00:01:05,380 +standard coasting + +15 +00:01:15,900 --> 00:01:18,620 +of course we are going to understand the standard + +16 +00:01:18,620 --> 00:01:22,220 +costing according to what we took in cost + +17 +00:01:22,220 --> 00:01:27,060 +accounting one we took two terms one which was + +18 +00:01:27,060 --> 00:01:35,640 +called actual costing and + +19 +00:01:35,640 --> 00:01:41,720 +the other was called something normal costing + +20 +00:01:44,390 --> 00:01:46,890 +of course we took these two terms in cost + +21 +00:01:46,890 --> 00:01:49,950 +accounting one when we encountered the topic of + +22 +00:01:49,950 --> 00:01:54,490 +job costing as we can remember so what do you mean + +23 +00:01:54,490 --> 00:01:56,850 +by actual costing and what do you mean by normal + +24 +00:01:56,850 --> 00:01:59,030 +costing and what are the differences between these + +25 +00:01:59,030 --> 00:02:00,130 +two costing systems + +26 +00:02:03,290 --> 00:02:09,910 +I told you to come prepared and go through these + +27 +00:02:09,910 --> 00:02:13,290 +terms. So what .. what is the definition or what + +28 +00:02:13,290 --> 00:02:16,670 +do you mean by a normal costing system and an + +29 +00:02:16,670 --> 00:02:20,350 +actual costing system? What is the differences? Of + +30 +00:02:20,350 --> 00:02:26,870 +course, any costing systemهي مهتمة بالترسيق من + +31 +00:02:26,870 --> 00:02:30,770 +مجموعات عامة ومجموعات + +32 +00:02:30,770 --> 00:02:33,850 +غير عامة ومجموعات غير عامة ومجموعات غير عامة + +33 +00:02:33,850 --> 00:02:35,630 +ومجموعات غير عامة ومجموعات غير عامة ومجموعات غير + +34 +00:02:35,630 --> 00:02:36,110 +عامة ومجموعات غير عامة ومجموعات غير عامة ومجموعات + +35 +00:02:36,110 --> 00:02:36,110 +غير عامة ومجموعات غير عامة ومجموعات غير عامة + +36 +00:02:36,110 --> 00:02:36,270 +ومجموعات غير عامة ومجموعات غير عامة ومجموعات غير + +37 +00:02:36,270 --> 00:02:41,470 +عامة ومجموعات غير عامة ومجموعات غير عامة ومجموعات + +38 +00:02:41,470 --> 00:02:53,170 +غير عامة ومجموعات غير عامة + +39 +00:02:53,170 --> 00:02:59,100 +ومجموعنخطر الواقع + +40 +00:02:59,100 --> 00:03:10,220 +الواقع الواقع الواقع الواقع الواقع الواقع الواقع + +41 +00:03:10,220 --> 00:03:12,360 +الواقع الواقع الواقع الواقع الواقع الواقع الواقع + +42 +00:03:12,360 --> 00:03:12,360 +الواقع الواقع الواقع الواقع الواقع الواقع الواقع + +43 +00:03:12,360 --> 00:03:12,580 +الواقع الواقع الواقع الواقع الواقع الواقع الواقع + +44 +00:03:12,580 --> 00:03:12,580 +الواقع الواقع الواقع الواقع الواقع الواقع الواقع + +45 +00:03:12,580 --> 00:03:12,700 +الواقع الواقع الواقع الواقع الواقع الواقع الواقع + +46 +00:03:12,700 --> 00:03:12,760 +الواقع الواقع الواقع الواقع الواقع الواقع الواقع + +47 +00:03:12,760 --> 00:03:16,780 +الواقع الواقع الواقع الواقع الواقع + +48 +00:03:24,590 --> 00:03:29,330 +By the actual quantities + +49 +00:03:29,330 --> 00:03:34,770 +of the direct course. We are talking still on + +50 +00:03:34,770 --> 00:03:36,070 +direct courses + +51 +00:03:39,290 --> 00:03:43,730 +لذلك كما نستطيع أن نرى هنا، كلمة actual costing هو + +52 +00:03:43,730 --> 00:03:47,690 +لأننا نستخدم حجم الـ cost الحقيقي المضمون بالمواقع + +53 +00:03:47,690 --> 00:03:51,610 +الحقيقية من هذه المواقع الحقيقية للتواصل مع + +54 +00:03:51,610 --> 00:03:56,070 +المواقع الحقيقية للأشياء المختلفة أو للأشياء + +55 +00:03:56,070 --> 00:03:58,690 +المختلفة من المواقع الحقيقية.الـ normal costing + +56 +00:03:58,690 --> 00:04:05,960 +على الجانب الآخرalso excellent also traces the + +57 +00:04:05,960 --> 00:04:09,540 +direct costs according to the actual quantities + +58 +00:04:09,540 --> 00:04:13,240 +and according to the actual cost rates therefore + +59 +00:04:13,240 --> 00:04:21,460 +also here we are going to trace actual direct + +60 +00:04:21,460 --> 00:04:33,440 +costs by multiplying actual cost ratesBy actual + +61 +00:04:33,440 --> 00:04:43,860 +quantities of these direct costs Therefore + +62 +00:04:46,700 --> 00:04:50,200 +there is no difference between normal costing and + +63 +00:04:50,200 --> 00:04:54,540 +actual costing in the tracing of direct costs the + +64 +00:04:54,540 --> 00:04:58,640 +difference is within the allocation of indirect + +65 +00:04:58,640 --> 00:05:03,900 +costs according to the actual costing we allocate + +66 +00:05:03,900 --> 00:05:08,300 +indirect + +67 +00:05:08,300 --> 00:05:13,380 +costs or let us say actual + +68 +00:05:15,980 --> 00:05:20,760 +اندارك كوستs by + +69 +00:05:20,760 --> 00:05:28,820 +multiplying the actual allocation + +70 +00:05:28,820 --> 00:05:38,360 +rate by actual quantity + +71 +00:05:38,360 --> 00:05:43,130 +of the allocation baseبالتالي كما نستطيع أن نرى + +72 +00:05:43,130 --> 00:05:49,010 +هنا قيمة الوضع والقيمة الحقيقية للوضع + +73 +00:05:50,580 --> 00:05:55,240 +بما أننا في الـ Normal Costing قلنا إننا ربما نكون + +74 +00:05:55,240 --> 00:05:59,220 +لدينا مشكلة، ربما نتعامل مع مشكلة باستخدام عملية + +75 +00:05:59,220 --> 00:05:59,740 +عملية عملية عملية عملية عملية عملية عملية عملية + +76 +00:05:59,740 --> 00:06:00,280 +عملية عملية عملية عملية عملية عملية عملية عملية + +77 +00:06:00,280 --> 00:06:00,680 +عملية عملية عملية عملية عملية عملية عملية عملية + +78 +00:06:00,680 --> 00:06:00,720 +عملية عملية عملية عملية عملية عملية عملية عملية + +79 +00:06:00,720 --> 00:06:04,000 +عملية عملية عملية عملية عملية عملية عملية عملية + +80 +00:06:04,000 --> 00:06:04,000 +عملية عملية عملية عملية عملية عملية عملية عملية + +81 +00:06:04,000 --> 00:06:04,180 +عملية عملية عملية عملية عملية عملية عملية عملية + +82 +00:06:04,180 --> 00:06:11,320 +عملية عملية + +83 +00:06:11,320 --> 00:06:17,460 +ع + +84 +00:06:18,450 --> 00:06:23,230 +Solve this problem by using the budgeted + +85 +00:06:23,230 --> 00:06:29,970 +allocation rate and multiply it by the actual + +86 +00:06:29,970 --> 00:06:34,810 +quantity of the allocation base + +87 +00:06:37,590 --> 00:06:40,610 +بالتالي، الفرق بين الـ Normal Costing و الـ Actual + +88 +00:06:40,610 --> 00:06:46,510 +Costing هو فقط في هذه الجزيرة، في مجموعة الـ + +89 +00:06:46,510 --> 00:06:52,430 +Indirect Costs و فقط في اتجارة مجموعة الـ Indirect + +90 +00:06:52,430 --> 00:06:55,850 +Costs لأن كلا المجموعات تستخدموا المجموعة الحقيقية + +91 +00:06:55,850 --> 00:07:00,670 +من مجموعة الـ Indirect Costs أو الـ Actual Costs + +92 +00:07:00,710 --> 00:07:06,630 +ولكن الاختلاف الوحيد هو أننا نستخدم عدد تدفع عدد + +93 +00:07:06,630 --> 00:07:12,850 +تدفع عدد تدفع عدد تدفع عدد تدفع عدد تدفع عدد تدفع + +94 +00:07:12,850 --> 00:07:15,630 +عدد تدفع عدد تدفع عدد تدفع عدد تدفع عدد تدفع عدد + +95 +00:07:15,630 --> 00:07:23,230 +تدفع عدد تدفعهو يسبب فينا مشكلة من التعامل أو + +96 +00:07:23,230 --> 00:07:26,530 +التعامل تحت التعامل التي يجب أن تكون اعتمدت على و + +97 +00:07:26,530 --> 00:07:31,550 +تسجل أو دعنا نقول مكتوبة بعد تسجل قيمة الأسعار، + +98 +00:07:31,550 --> 00:07:37,850 +صحيح؟ هؤلاء الكلماتare the same terms that we have + +99 +00:07:37,850 --> 00:07:44,950 +taken in the previous course now according to this + +100 +00:07:44,950 --> 00:07:47,830 +course we are going to introduce something new + +101 +00:07:47,830 --> 00:07:53,590 +called the standard coasting the + +102 +00:07:53,590 --> 00:07:57,250 +standard coasting differs from the normal coasting + +103 +00:07:57,250 --> 00:08:00,690 +and actual coasting is that we trace + +104 +00:08:04,290 --> 00:08:10,290 +ليس الـ Direct Costs الواقعي ولكن الـ Standard + +105 +00:08:10,290 --> 00:08:13,510 +Direct + +106 +00:08:13,510 --> 00:08:19,510 +Costs مهما كانوا مادات مباشرة أو عمل عمل مصنع + +107 +00:08:19,510 --> 00:08:26,050 +مباشر إذا كنت تتذكر عندما أخذنا Cost Accounting 1 + +108 +00:08:26,050 --> 00:08:29,450 +و أخذنا الـ Journal Entries أو جورناليزيات + +109 +00:08:31,770 --> 00:08:36,750 +تعاملات داخل نظام الهزيمة، قلنا إن المواد الواضحة + +110 +00:08:36,750 --> 00:08:43,050 +والعمل الواضح يتم تقريرها باستخدام الهزيمة + +111 +00:08:43,050 --> 00:08:49,770 +الواضحة، لكن هنا كما سنرى الآن، لسنا نقوم بتقرير + +112 +00:08:49,770 --> 00:08:54,970 +المواد الواضحة والعمل الواضح باستخدام الهزيمة + +113 +00:08:54,970 --> 00:08:59,520 +الواضحة، ولكننا سنقوم بتقريرهافي مصادر المعلومات + +114 +00:08:59,520 --> 00:09:05,020 +باستخدام مقالات أساسية لها. لذلك، لكي نحصل على + +115 +00:09:05,020 --> 00:09:08,040 +مقالات أساسية أو مقالات أساسية مباشرة مباشرة + +116 +00:09:08,040 --> 00:09:09,400 +مباشرة مباشرة مباشرة مباشرة مباشرة مباشرة مباشرة + +117 +00:09:09,400 --> 00:09:25,860 +مباشرة مباشرة مباشرة + +118 +00:09:27,360 --> 00:09:32,180 +الخطوات المظلمة، لذلك + +119 +00:09:32,180 --> 00:09:36,180 +كما نستطيع أن نرى هنا، لن نستخدم الـ actual، + +120 +00:09:36,180 --> 00:09:43,350 +ولكننا سنستخدم الـ standardيجب أن يكون هذا الحال + +121 +00:09:43,350 --> 00:09:48,870 +بالطبع يجب أن يكون هذا الحال دعنا نقول أن حالتنا + +122 +00:09:48,870 --> 00:09:54,430 +باعتبارنا لأن القواعد كما قلنا أو كحديثنا أو + +123 +00:09:54,430 --> 00:10:00,090 +حديثنا السابق أن هذه القواعد تتوقع أو تتأكد قبل + +124 +00:10:00,090 --> 00:10:05,810 +بداية السنة أو السنة العامة لذلك يمكن أن يكون + +125 +00:10:05,810 --> 00:10:14,290 +لدينا بعضمختلفات. لذلك إذا كنا سنقوم بإعتماد طريقة + +126 +00:10:14,290 --> 00:10:20,510 +مباشرة باستخدام القواعد باستخدام توقعاتنا، لذلك + +127 +00:10:20,510 --> 00:10:25,030 +يجب أن نتوقع أنه يكون لديناdifferences between + +128 +00:10:25,030 --> 00:10:28,730 +what we have expected and what was the actual + +129 +00:10:28,730 --> 00:10:31,970 +direct cost that we have incurred. Therefore, the + +130 +00:10:31,970 --> 00:10:34,850 +differences here between the two are the variances + +131 +00:10:34,850 --> 00:10:39,070 +that we have calculated according to our previous + +132 +00:10:39,070 --> 00:10:44,100 +discussionsبالتالي، إستخدام الـ Standard Coasting + +133 +00:10:44,100 --> 00:10:50,360 +سيجعلني أقنع الاختلافات من خلال نظام المعلومات + +134 +00:10:50,360 --> 00:10:57,280 +الخاصة بنا، لذلك سنقوم بإقناع الاختلافات في مقالات + +135 +00:10:57,280 --> 00:11:06,410 +جورنالنا، كما سنرى في المقال التاليهذا هو المركز + +136 +00:11:06,410 --> 00:11:11,390 +الرئيسي لهذه القصة، ولكننا سنتحدث أيضًا عن اتجارة + +137 +00:11:11,390 --> 00:11:14,350 +الـ indirect costs بالطبع كما يمكننا أن نرى هنا، + +138 +00:11:14,350 --> 00:11:18,390 +نستخدم عدد التجارة الواقعي، نستخدم عدد التجارة + +139 +00:11:18,390 --> 00:11:22,470 +المجلسية، نستخدم عدد التجارة المجلسية أو المجلس + +140 +00:11:27,490 --> 00:11:33,170 +سنختار عدد المساعدة التي نستخدمها كمية المساعدة + +141 +00:11:33,170 --> 00:11:34,570 +التي نستخدمها كمية المساعدة التي نستخدمها كمية + +142 +00:11:34,570 --> 00:11:38,110 +المساعدة التي نستخدمها كمية المساعدة التي نستخدمها + +143 +00:11:38,110 --> 00:11:38,950 +كمية المساعدة التي نستخدمها كمية المساعدة التي + +144 +00:11:38,950 --> 00:11:39,910 +نستخدمها كمية المساعدة التي نستخدمها كمية المساعدة + +145 +00:11:39,910 --> 00:11:39,950 +التي نستخدمها كمية المساعدة التي نستخدمها كمية + +146 +00:11:39,950 --> 00:11:39,950 +المساعدة التي نستخدمها كمية المساعدة التي نستخدمها + +147 +00:11:39,950 --> 00:11:45,170 +كمية المساعدة التي نستخدمها كمية المساعدة + +148 +00:11:45,170 --> 00:11:49,110 +التي نستخدمها كمية المساعدة التي نستخدمها كمية + +149 +00:11:49,110 --> 00:11:55,010 +المساعدة التي نالواضحة لـ Standard Costing لذلك + +150 +00:11:55,010 --> 00:11:59,770 +إذا كنا سنستخدم نظام Standard Costing أو نظام + +151 +00:11:59,770 --> 00:12:04,950 +Standard Costing لذلك سنعرف نظام Direct Cost مع + +152 +00:12:04,950 --> 00:12:07,370 +ماداتنا الواضحة أو نظام Manufacturing Labor + +153 +00:12:07,370 --> 00:12:10,850 +الواضحة بأسعار + +154 +00:12:10,850 --> 00:12:16,330 +الواضحة أو نسبات الواضحة أو نسبات الواضحة وبأسعار + +155 +00:12:16,330 --> 00:12:22,350 +الواضحةو بالطبع نحن جميعًا نعرف من تحدياتنا + +156 +00:12:22,350 --> 00:12:27,490 +السابقة أن هذه القواعد تختلف أو أحيانًا تختلف من + +157 +00:12:27,490 --> 00:12:32,830 +الحقيقة، لذلك نحن أيضًا نتعرف على التغييرات بين + +158 +00:12:32,830 --> 00:12:37,250 +الحقيقة والقواعد، بالطبع، الرقمات وبالطبع + +159 +00:12:37,250 --> 00:12:46,650 +المقامات، هل لديك أسئلة؟ لذلك الآن دعنا نتحركto + +160 +00:12:46,650 --> 00:12:51,950 +the journal entries how we are going to recognize + +161 +00:12:51,950 --> 00:12:55,490 +our direct costs how we are going to recognize + +162 +00:12:55,490 --> 00:12:57,990 +direct materials and direct manufacturing labor + +163 +00:12:57,990 --> 00:13:02,910 +according to the use of a standard costing system + +164 +00:13:02,910 --> 00:13:07,030 +finished + +165 +00:13:07,030 --> 00:13:07,310 +from + +166 +00:13:17,920 --> 00:13:23,640 +لذلك، من يذكرنا بمقالات + +167 +00:13:23,640 --> 00:13:29,580 +الرسالة التي أخذناها في الحلقة الرابعة Job Costing + +168 +00:13:29,580 --> 00:13:35,940 +في Cost Accounting 1؟ لذلك، + +169 +00:13:35,940 --> 00:13:40,940 +إذا كان لدينا شرحات مواد مباشرة + +170 +00:13:50,270 --> 00:13:57,090 +سوف ندرس المواد الواضحة + +171 +00:13:57,090 --> 00:14:02,950 +بالطبع كمواد أساتية و سوف ندرس المال الذي كان قابل + +172 +00:14:02,950 --> 00:14:12,870 +لشراء المواد الواضحة أو سوف ندرس المساعدة لشراء + +173 +00:14:12,870 --> 00:14:17,990 +المواد الواضحة أو المواد الواضحة أو المواد الواضحة + +174 +00:14:20,750 --> 00:14:24,950 +Correct? After purchasing the direct materials, we + +175 +00:14:24,950 --> 00:14:28,330 +are going to use these direct materials within our + +176 +00:14:28,330 --> 00:14:32,090 +manufacturing process. Therefore, the second would + +177 +00:14:32,090 --> 00:14:36,430 +be the use of direct materials + +178 +00:14:39,140 --> 00:14:43,260 +بالطبع باستخدام مواد مباشرة، بطبع نحن الآن نعتبر + +179 +00:14:43,260 --> 00:14:48,060 +فقط مواد مباشرة، أنا لست أعتبر كل المواد، أنا فقط + +180 +00:14:48,060 --> 00:14:53,500 +أعتبر المواد المباشرة، لذلك أنا أعتبر الجزء من + +181 +00:14:53,500 --> 00:14:57,710 +المواد التي يمكن أن تكون مواصلةبطريقة مفيدة + +182 +00:14:57,710 --> 00:15:02,290 +لجهزتنا، لأن كما قلنا في الـ Cost Accounting 1 إذا + +183 +00:15:02,290 --> 00:15:06,150 +لم نستطيع ترسيطه مباشرة أو لا نستطيع ترسيطه بطريقة + +184 +00:15:06,150 --> 00:15:11,130 +مفيدة لجهزتنا لجهزتنا المحددة، فهو يعتبر مصمم مصمم + +185 +00:15:11,130 --> 00:15:11,670 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +186 +00:15:11,670 --> 00:15:13,350 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +187 +00:15:13,350 --> 00:15:16,410 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصممم + +188 +00:15:16,410 --> 00:15:25,230 +مصممم مصولذلك أنا هنا فقط أركز على الواقع الواضح، + +189 +00:15:25,230 --> 00:15:31,090 +لذلك إذا كنت أستخدم الواقع الواضح، فسنعرف استخدام + +190 +00:15:31,090 --> 00:15:37,690 +هذه الواقع الواضح في موقع يسمى work in process + +191 +00:15:43,870 --> 00:15:47,750 +و بالطبع استخدام المواد الواضحة أو استخدام المواد + +192 +00:15:47,750 --> 00:15:48,430 +الواضحة أو استخدام المواد الواضحة أو استخدام + +193 +00:15:48,430 --> 00:15:48,430 +المواد الواضحة أو استخدام المواد الواضحة أو + +194 +00:15:48,430 --> 00:15:50,470 +استخدام المواد الواضحة أو استخدام المواد الواضحة + +195 +00:15:50,470 --> 00:15:50,690 +أو استخدام المواد الواضحة أو استخدام المواد + +196 +00:15:50,690 --> 00:15:53,790 +الواضحة أو استخدام المواد الواضحة أو استخدام + +197 +00:15:53,790 --> 00:15:54,150 +المواد الواضحة أو استخدام المواد الواضحة أو + +198 +00:15:54,150 --> 00:15:54,470 +استخدام المواد الواضحة أو استخدام المواد الواضحة + +199 +00:15:54,470 --> 00:16:02,370 +أو استخدام المواد الواضحة أو استخدام + +200 +00:16:02,370 --> 00:16:13,170 +المواد الواضحة أو استخدام المواد الواضح + +201 +00:16:13,300 --> 00:16:19,380 +direct manufacturing labor of course we are going + +202 +00:16:19,380 --> 00:16:23,480 +to pay cash or we are going to incur a short term + +203 +00:16:23,480 --> 00:16:27,540 +liability like wages payable for instanceand of + +204 +00:16:27,540 --> 00:16:30,840 +course if I'm saying or if I'm talking about or + +205 +00:16:30,840 --> 00:16:34,740 +classifying this course as direct I would + +206 +00:16:34,740 --> 00:16:38,540 +recognize these courses onto the work in process + +207 +00:16:38,540 --> 00:16:41,740 +immediately or directly excellent therefore the + +208 +00:16:41,740 --> 00:16:47,740 +work in process would be debited and + +209 +00:16:47,740 --> 00:16:48,940 +wages payable + +210 +00:16:57,110 --> 00:17:01,010 +والدولة ستكون مدعومة او محكمة المال ستكون + +211 +00:17:07,300 --> 00:17:12,620 +بالتالي هؤلاء هم الاختصارات الوحيدة التي أخذناها + +212 +00:17:12,620 --> 00:17:17,540 +في كوست اكاونتنج واحدة باعتبار كوستنا الطبيعي أو + +213 +00:17:17,540 --> 00:17:21,580 +حتى كوستنا الحقيقي لأننا قلنا ان الوضع الواقعي لا + +214 +00:17:21,580 --> 00:17:26,160 +يتغير أو التعرف على الوضع الواقعي بين كوستنا + +215 +00:17:26,160 --> 00:17:32,660 +الطبيعي وكوستنا الحقيقي لا يتغير الآن ماذا إذا كنا + +216 +00:17:32,660 --> 00:17:42,680 +نريد أن نستخدم كوست طبيعيthe basic terms of these + +217 +00:17:42,680 --> 00:17:47,820 +journal entries would stay the same only the + +218 +00:17:47,820 --> 00:17:51,520 +numbers would change and we are going to recognize + +219 +00:17:51,520 --> 00:17:54,080 +something new which are the .. which is the + +220 +00:17:54,080 --> 00:17:58,340 +variances this is the only difference as we just + +221 +00:17:58,340 --> 00:18:01,980 +explained according to our standard coasting the + +222 +00:18:01,980 --> 00:18:04,720 +standard coasting would recognize + +223 +00:18:07,000 --> 00:18:14,860 +only the standard direct costs therefore in our + +224 +00:18:14,860 --> 00:18:18,540 +purchase of direct materials we are going to + +225 +00:18:18,540 --> 00:18:22,420 +recognize the cost of direct materials according + +226 +00:18:22,420 --> 00:18:27,500 +to our standard price by the amount of thirty + +227 +00:18:27,500 --> 00:18:36,530 +dollars per square yardبالتالي، عندما نشتري مواعي + +228 +00:18:36,530 --> 00:18:45,310 +المواعي المظلمة، سنعتبر الـ 666 ألف دولار كمية + +229 +00:18:45,310 --> 00:18:52,970 +مواعي المواعي المظلمة، بمعنى + +230 +00:18:52,970 --> 00:18:56,270 +666 ألف دولار + +231 +00:19:07,200 --> 00:19:15,700 +ولكن هل نحتاج أن ندفع المقالة 666 ألف دولار؟ هل + +232 +00:19:15,700 --> 00:19:20,720 +نحتاج أن ندفع المقالة 666 ألف دولار كمقالة + +233 +00:19:20,720 --> 00:19:25,520 +للشركات؟ نحتاج فقط أن ندفع 600 ألف دولار وفي حالة + +234 +00:19:25,520 --> 00:19:33,060 +حقيقية نحن ندفع فقط 621600 دولار لأننا كشركاء الآن + +235 +00:19:33,060 --> 00:19:37,080 +لا نستطيع أن ندفع أكتر من هذه المقالةTherefore, + +236 +00:19:37,280 --> 00:19:41,320 +the amount that was paid or should be paid would + +237 +00:19:41,320 --> 00:19:43,940 +be recognized by the amount of six hundred and + +238 +00:19:43,940 --> 00:19:46,280 +twenty one thousand six hundred + +239 +00:19:56,270 --> 00:20:00,990 +بالطبع جميعنا أخذنا الأساسات التحقيقية 1 و2 ونعرف + +240 +00:20:00,990 --> 00:20:04,510 +أننا لدينا مشكلة هنا الـ Debits أو مجموعة + +241 +00:20:04,510 --> 00:20:09,990 +التحقيقات لا تقل المجموعة التحقيقية، لذلك باعتبار + +242 +00:20:09,990 --> 00:20:15,750 +مجموعة التحقيقات نحن سنقوم بإيجاب مجموعة تحقيق + +243 +00:20:15,750 --> 00:20:17,770 +مجموعة تحقيق مجموعة تحقيق مجموعة تحقيق مجموعة + +244 +00:20:17,770 --> 00:20:20,170 +تحقيق مجموعة تحقيق مجموعة تحقيق مجموعة تحقيق + +245 +00:20:20,170 --> 00:20:20,770 +مجموعة تحقيق مجموعة تحقيق مجموعة تحقيق مجموعة + +246 +00:20:20,770 --> 00:20:24,600 +تحقيق مجموعة تحقيق مجموعة تحقيقماذا تعتقد أن + +247 +00:20:24,600 --> 00:20:30,440 +مختلفات مفيدة ستكون مدفوعة أو مدفوعة؟ ستكون مدفوعة + +248 +00:20:30,440 --> 00:20:34,700 +لماذا؟ لأن كما قلنا مختلفات مفيدة لديها تأثير + +249 +00:20:34,700 --> 00:20:39,740 +لإزالة الميزة التي تعمل على المصادر والميزة التي + +250 +00:20:39,740 --> 00:20:41,640 +تعمل على المصادر والميزة التي تعمل على الميزة التي + +251 +00:20:41,640 --> 00:20:41,980 +تعمل على الميزة التي تعمل على الميزة التي تعمل على + +252 +00:20:41,980 --> 00:20:42,480 +الميزة التي تعمل على الميزة التي تعمل على الميزة + +253 +00:20:42,480 --> 00:20:42,480 +التي تعمل على الميزة التي تعمل على الميزة التي + +254 +00:20:42,480 --> 00:20:43,100 +تعمل على الميزة التي تعمل على الميزة التي تعمل على + +255 +00:20:43,100 --> 00:20:44,840 +الميزة التي تعمل على الميزة التي تعمل على الميزة + +256 +00:20:44,840 --> 00:20:48,980 +التي تعمل على المهذه التغييرات كما لو كانت مالية و + +257 +00:20:48,980 --> 00:20:52,900 +بالطبع نحن جميعا نعرف أن المالية هي دفعات أو + +258 +00:20:52,900 --> 00:20:59,480 +حسابات دفعات لذلك سوف نضيف حصة جديدة لهذه الدراسة + +259 +00:20:59,480 --> 00:21:12,780 +بقيمة 44400 طبعا لدينا تغيير مالية مادية بقيمة + +260 +00:21:12,780 --> 00:21:20,450 +44400400 دولار في هذه الحالة أو من هذه الحالة ، + +261 +00:21:20,450 --> 00:21:26,230 +فالـ Debits سيكون متساويًا على الـ Credits.هل + +262 +00:21:26,230 --> 00:21:36,150 +لديك أسئلة؟ لذلك كما نستطيع أن نرى هنا ، استخدام + +263 +00:21:36,150 --> 00:21:43,600 +الـ Standard Coastingأجعلها ممكنة للناس لكي نحرر و + +264 +00:21:43,600 --> 00:21:53,300 +نتأكد من مقارنة الأسعار بسرعة بعد شراءهاوهو شيء + +265 +00:21:53,300 --> 00:21:59,340 +جيد جدًا لديه لأنه إذا .. إذا كنت أنتظر حتى نهاية + +266 +00:21:59,340 --> 00:22:05,640 +الوقت لكي أقوم بالتعامل مع التغييرات وكذلك لأعرف + +267 +00:22:05,640 --> 00:22:11,800 +بالضبط ما هي التغييرات التي كانت مقررة داخل + +268 +00:22:11,800 --> 00:22:16,800 +المؤسسة، لذلك سيكون .. أو قد يكون متأخر جدًا لكي + +269 +00:22:16,800 --> 00:22:19,960 +تقوم بأي فعالية التعامل بشكل صحيح، لكن إذا كان + +270 +00:22:19,960 --> 00:22:20,520 +مستخدم + +271 +00:22:23,680 --> 00:22:28,120 +معرفة هذه التغييرات في الوقت .. على سبيل المثال .. + +272 +00:22:28,120 --> 00:22:32,880 +إذا كنا نتحدث عن تغيير السعر .. إذا كنا نتحدث عن + +273 +00:22:32,880 --> 00:22:34,460 +تغيير السعر .. إذا كنا نتحدث عن تغيير السعر .. إذا + +274 +00:22:34,460 --> 00:22:34,660 +كنا نتحدث عن تغيير السعر .. إذا كنا نتحدث عن تغيير + +275 +00:22:34,660 --> 00:22:34,700 +السعر .. إذا كنا نتحدث عن تغيير السعر .. إذا كنا + +276 +00:22:34,700 --> 00:22:35,360 +نتحدث عن تغيير السعر .. إذا كنا نتحدث عن تغيير + +277 +00:22:35,360 --> 00:22:39,740 +السعر .. إذا كنا نتحدث عن تغيير السعر .. إذا كنا + +278 +00:22:39,740 --> 00:22:42,800 +نتحدث عن تغيير السعر .. إذا كنا نتحدث عن تغيير + +279 +00:22:42,800 --> 00:22:46,090 +السعر .. إذا كنا نتحدث عن تغيير السوإذا كنا نضع + +280 +00:22:46,090 --> 00:22:51,090 +مقالة على هذه التغييرات لكي نقوم بتقرير هذه + +281 +00:22:51,090 --> 00:22:53,850 +التغييرات، هل هي جيدة لنا؟ هل هي سيئة لنا؟ وما إلى + +282 +00:22:53,850 --> 00:22:57,390 +ذلك، وإذا .. إذا كنا نحتاج لدينا أي فعالية تقرير + +283 +00:22:57,390 --> 00:23:02,330 +لكي نقوم بتقرير هذه التغييرات، فنستطيع أن نجعلها + +284 +00:23:02,330 --> 00:23:08,020 +بطريقة مقتصرة، بطريقة مقتصرة، لذلكاستخدام الـ + +285 +00:23:08,020 --> 00:23:12,940 +Standard Coasting يمنحنا الفرصة للعرفة و الانقلاق + +286 +00:23:12,940 --> 00:23:22,000 +من التغييرات بسرعة ممكنة، لذلك إذا قررنا و اعرفنا + +287 +00:23:22,000 --> 00:23:26,920 +التغييرات بسرعة ممكنة، لدينا القدرة على الاختيارات + +288 +00:23:26,920 --> 00:23:31,380 +المناسبة و لدينا مصادر التعليقات المناسبة و مصادر + +289 +00:23:31,380 --> 00:23:38,360 +التعليقات المناسبةالخاطرات هذه أو دعنا نقول أن + +290 +00:23:38,360 --> 00:23:44,320 +التأثيرات هذه التغييرات على مؤسساتنا أي أسئلة؟ + +291 +00:23:44,320 --> 00:23:49,620 +الآن إذا كنا نعتبر الآن استخدام المواد الواضحة + +292 +00:23:49,620 --> 00:23:52,100 +بالطبع استخدام مواد الواضحة الواضحة سنقوم بالتحكم + +293 +00:23:52,100 --> 00:23:55,840 +في العمل والتحكم في المواد الواضحة الواضحة + +294 +00:24:01,460 --> 00:24:06,540 +بالتالي، باعتبار مجموعتنا العامة، سنقوم بتدبيت + +295 +00:24:06,540 --> 00:24:14,000 +عملية العمل بمجموعة عامة و بالطبع بقيمة عامة، لذلك + +296 +00:24:14,000 --> 00:24:17,460 +باعتبار مجموعتنا العامة، باعتبار مجموعتنا العامة، + +297 +00:24:17,460 --> 00:24:19,660 +باعتبار مجموعتنا العامة، + +298 +00:24:22,170 --> 00:24:28,930 +الصناعة من 10 ألف أجهزة كانت ستجعلنا في قيمة مادية + +299 +00:24:28,930 --> 00:24:31,790 +مادية مادية مادية مادية مادية مادية مادية مادية + +300 +00:24:31,790 --> 00:24:33,290 +مادية مادية مادية مادية مادية مادية مادية مادية + +301 +00:24:33,290 --> 00:24:33,950 +مادية مادية مادية مادية مادية مادية مادية مادية + +302 +00:24:33,950 --> 00:24:40,750 +مادية مادية مادية مادية مادية مادية + +303 +00:24:43,730 --> 00:24:47,350 +2 مقارنة مقارنة مادة مادة مادة مادة مادة مادة مادة + +304 +00:24:47,350 --> 00:24:47,930 +مادة مادة مادة مادة مادة مادة مادة مادة مادة مادة + +305 +00:24:47,930 --> 00:24:49,170 +مادة مادة مادة مادة مادة مادة مادة مادة مادة مادة + +306 +00:24:49,170 --> 00:24:57,370 +مادة مادة مادة مادة مادة مادة مادة مادة مادة مادة + +307 +00:24:57,370 --> 00:24:57,450 +مادة مادة مادة مادة مادة مادة مادة مادة مادة مادة + +308 +00:24:57,450 --> 00:24:59,770 +مادة مادة مادة مادة مادة مادة مادة مادة مادة مادة + +309 +00:24:59,770 --> 00:25:00,890 +مادة مادة مادة مادة مادة مادة مادة مادة مادة مادة + +310 +00:25:00,890 --> 00:25:06,110 +مادة مادة مادة مادة + +311 +00:25:14,410 --> 00:25:16,250 +الان تحكم الوثيقة الوثيقة الوثيقة الوثيقة الوثيقة + +312 +00:25:16,250 --> 00:25:20,210 +الوثيقة الوثيقة الوثيقة الوثيقة الوثيقة الوثيقة + +313 +00:25:20,210 --> 00:25:39,030 +الوثيقة الوثيقة + +314 +00:25:39,570 --> 00:25:45,530 +بالتالي، إستخدام المواد المادية في عملية عملية + +315 +00:25:45,530 --> 00:25:47,190 +عملية عملية عملية عملية عملية عملية عملية عملية + +316 +00:25:47,190 --> 00:25:53,670 +عملية عملية عملية عملية عملية عملية + +317 +00:25:53,670 --> 00:26:04,350 +عملية + +318 +00:26:08,550 --> 00:26:12,270 +كما يمكننا أن نرى هنا لدينا اختلاف بين جانب + +319 +00:26:12,270 --> 00:26:17,970 +المدفوع وجانب المدفوع الاختلاف هنا هو نفسه كما هو + +320 +00:26:17,970 --> 00:26:22,750 +الاختلاف التسريحي اللذي عملناه في تحديثنا بقدرة + +321 +00:26:22,750 --> 00:26:30,310 +66000 غير مفيدة بالطبع غير مفيدة الاختلافاتسيكون + +322 +00:26:30,310 --> 00:26:34,790 +مدفع لأن كما قلنا أن التغييرات المفاجئة لديها + +323 +00:26:34,790 --> 00:26:41,410 +نتيجة لتقليل الميزة التي تعمل على المجال، لذلك سوف + +324 +00:26:41,410 --> 00:26:50,110 +نتعامل مع هذه التغييرات كإجارات. لذلك سوف ندرس + +325 +00:26:51,780 --> 00:26:57,760 +materials efficiency variance by the amount of + +326 +00:26:57,760 --> 00:27:05,020 +sixty six thousand dollars any + +327 +00:27:05,020 --> 00:27:15,140 +questions? in the last previous course + +328 +00:27:21,020 --> 00:27:30,120 +أو شيء مثل مصادر قرار نعم مصادر القرار نعم نعم ثم + +329 +00:27:30,120 --> 00:27:34,440 +نقوم باستخدام الواقع الواقع الواقع الواقع الواقع + +330 +00:27:34,440 --> 00:27:37,800 +الواقع الواقع الواقع الواقع الواقع الواقع الواقع + +331 +00:27:37,800 --> 00:27:39,920 +الواقع الواقع الواقع الواقع الواقع الواقع الواقع + +332 +00:27:39,920 --> 00:27:45,360 +الواقع الواقع الواقع الواقع الواقع الواقع الواقع + +333 +00:27:45,360 --> 00:27:47,120 +الواقع الواقع الواقع الواقع الواقع الواقع الواقع + +334 +00:27:47,120 --> 00:27:47,140 +الواقع الواقع الواقع الواقع الواقع الواقع الواقع + +335 +00:27:47,140 --> 00:27:49,780 +الواقع الواقع الواقع الواقع الواقع الواقع الواق + +336 +00:27:49,930 --> 00:27:55,830 +This is because of our exampleهذا بسبب مثالنا اللي + +337 +00:27:55,830 --> 00:28:02,470 +قلناه بالنسبة لشركة الويب نحن نعتمد أنه لا يوجد + +338 +00:28:02,470 --> 00:28:08,290 +مصادر بدأية للمواد الواضحة ونعتمد أنه لا يوجد + +339 +00:28:08,290 --> 00:28:14,450 +مصادر نهائية للمواد الواضحة بالطبع، لذلك كل المواد + +340 +00:28:14,450 --> 00:28:18,110 +الواضحة التي تم شرحها داخل هذه السنة ستكون + +341 +00:28:18,110 --> 00:28:19,230 +استخداما في البرنامج + +342 +00:28:23,070 --> 00:28:26,750 +and used some of them in this month and in the + +343 +00:28:26,750 --> 00:28:30,390 +next month؟ you are correct but according to our + +344 +00:28:30,390 --> 00:28:34,110 +example this is exactly what happened we used all + +345 +00:28:34,110 --> 00:28:36,230 +of our direct materials in the manufacturing + +346 +00:28:36,230 --> 00:28:39,030 +process we did not have any ending if we would + +347 +00:28:39,030 --> 00:28:42,810 +have any ending I would not debit the amount of + +348 +00:28:42,810 --> 00:28:45,610 +six hundred and sixty six thousand dollars and I + +349 +00:28:45,610 --> 00:28:47,550 +would not recognize the six hundred thousand + +350 +00:28:47,550 --> 00:28:50,450 +dollars because we did not use the whole amount of + +351 +00:28:50,450 --> 00:28:57,850 +direct materialsCorrect? Of course we could يعني + +352 +00:28:57,850 --> 00:29:01,070 +according to our example we cannot .. we cannot .. + +353 +00:29:01,070 --> 00:29:04,810 +we cannot assume something that is not here. We + +354 +00:29:04,810 --> 00:29:07,250 +need to consider the question, we need to consider + +355 +00:29:07,250 --> 00:29:09,830 +the example and according to the example we are + +356 +00:29:09,830 --> 00:29:16,000 +going to make our journal entries.Can we let us + +357 +00:29:16,000 --> 00:29:19,040 +say have an ending inventory؟ Of course we can + +358 +00:29:19,040 --> 00:29:23,300 +have an ending inventory Do we need to use all the + +359 +00:29:23,300 --> 00:29:26,760 +direct materials in the same process or in the + +360 +00:29:26,760 --> 00:29:29,480 +same fiscal year? Of course not, you are correct + +361 +00:29:29,480 --> 00:29:32,920 +one hundred percent, but we need to consider the + +362 +00:29:32,920 --> 00:29:39,280 +example that are at handسنشاهد بعض هذه الاسمحانات + +363 +00:29:39,280 --> 00:29:43,920 +أو تحريرها في بعض الأمثلة أو بعض المشاكل التي + +364 +00:29:43,920 --> 00:29:50,280 +سنجدها ولكن باعتبار مجالنا كما قالوا وكما قلنا + +365 +00:29:50,280 --> 00:29:56,790 +إنهم يعتقدوا أننا لسنا لدينا أيbeginning or ending + +366 +00:29:56,790 --> 00:29:59,350 +working process, beginning or ending direct + +367 +00:29:59,350 --> 00:30:01,990 +materials, beginning or ending finished goods This + +368 +00:30:01,990 --> 00:30:04,390 +means that all the direct materials purchased + +369 +00:30:04,390 --> 00:30:07,610 +within this period would be used in the + +370 +00:30:07,610 --> 00:30:11,560 +manufacturing processبالتالي، سنقوم بإعتماد + +371 +00:30:11,560 --> 00:30:18,800 +المقدمة 666 ألف كمية استخدمت أو أخذت من مخزناتنا. + +372 +00:30:19,040 --> 00:30:25,060 +سنقوم باستخدام المقدمة 600 ألف كمية عادية التي + +373 +00:30:25,060 --> 00:30:30,940 +كانت قد تكون اعتمدتا إذا كانت المقادمة كمقادمة + +374 +00:30:30,940 --> 00:30:31,540 +حقيقية + +375 +00:30:35,310 --> 00:30:41,790 +لأ، نعمل هذا عندما نستخدم هذه المواد حسنًا، هذا + +376 +00:30:41,790 --> 00:30:46,110 +يعني أننا نستخدمها جميعًا في مرة واحدة، ليس في + +377 +00:30:46,110 --> 00:30:51,090 +البرنامج هنا يمكنك، باعتبار رقم مطالب المواد أو + +378 +00:30:51,090 --> 00:30:57,560 +رقم مطالب الموادسنعرف هذا باعتبار هذا الوثيقة + +379 +00:30:57,560 --> 00:30:59,200 +باعتبار هذا الوثيقة باعتبار هذا الوثيقة باعتبار + +380 +00:30:59,200 --> 00:31:01,000 +هذا الوثيقة باعتبار هذا الوثيقة باعتبار هذا + +381 +00:31:01,000 --> 00:31:02,060 +الوثيقة باعتبار هذا الوثيقة باعتبار هذا الوثيقة + +382 +00:31:02,060 --> 00:31:03,220 +باعتبار هذا الوثيقة باعتبار هذا الوثيقة باعتبار + +383 +00:31:03,220 --> 00:31:03,480 +هذا الوثيقة باعتبار هذا الوثيقة باعتبار هذا + +384 +00:31:03,480 --> 00:31:03,480 +الوثيقة باعتبار هذا الوثيقة باعتبار هذا الوثيقة + +385 +00:31:03,480 --> 00:31:06,260 +باعتبار هذا الوثيقة باعتبار هذا الوثيقة باعتبار + +386 +00:31:06,260 --> 00:31:11,780 +هذا الوثيقة باعتبار + +387 +00:31:11,780 --> 00:31:16,220 +هذا الوثيقة + +388 +00:31:16,220 --> 00:31:23,440 +باعتبار هذا + +389 +00:31:23,440 --> 00:31:28,450 +الوثيتأكد؟ لذلك هذا هو اعتبار .. انا اقول .. انا + +390 +00:31:28,450 --> 00:31:32,590 +اقوله مرة أخرى، هذا هو اعتبار، هذا ليس شيء يجب أن + +391 +00:31:32,590 --> 00:31:37,690 +نعرفه كل الوقت، لكن هذا هو اعتبار لكي نفهم كمان + +392 +00:31:37,690 --> 00:31:43,490 +كيف نقوم بتجريب مقالاتنا، هذا هو السبب فقط لماذا + +393 +00:31:43,490 --> 00:31:49,850 +نعتمد على هذا في المقالة الأولى. الآن استخدام + +394 +00:31:49,850 --> 00:31:56,690 +العمل المصطلح الواضحبالطبع باعتبار عادل او اعتبار + +395 +00:31:56,690 --> 00:31:58,530 +عادل او عادل او اعتبار عادل او عادل او عادل او + +396 +00:31:58,530 --> 00:31:58,570 +عادل او عادل او عادل او عادل او عادل او عادل او + +397 +00:31:58,570 --> 00:31:59,530 +عادل او عادل او عادل او عادل او عادل او عادل او + +398 +00:31:59,530 --> 00:31:59,830 +عادل او عادل او عادل او عادل او عادل او عادل او + +399 +00:31:59,830 --> 00:32:02,470 +عادل او عادل او عادل او عادل او عادل او عادل او + +400 +00:32:02,470 --> 00:32:03,570 +عادل او عادل او عادل او عادل او عادل او عادل او + +401 +00:32:03,570 --> 00:32:09,490 +عادل او عادل او عادل او عادل او عادل او عبالنسبة + +402 +00:32:09,490 --> 00:32:17,250 +لقيمنا بقيمنا في الساعة أو بقيمنا في الساعة بقيمنا + +403 +00:32:17,250 --> 00:32:20,350 +في الساعة وبقيمنا في الساعة بقيمنا في الساعة + +404 +00:32:20,350 --> 00:32:20,390 +بقيمنا في الساعة بقيمنا في الساعة بقيمنا في الساعة + +405 +00:32:20,390 --> 00:32:21,650 +بقيمنا في الساعة بقيمنا في الساعة بقيمنا في الساعة + +406 +00:32:21,650 --> 00:32:22,630 +بقيمنا في الساعة بقيمنا في الساعة بقيمنا في الساعة + +407 +00:32:22,630 --> 00:32:23,470 +بقيمنا في الساعة بقيمنا في الساعة بقيمنا في الساعة + +408 +00:32:23,470 --> 00:32:23,650 +بقيمنا في الساعة بقيمنا في الساعة بقيمنا في الساعة + +409 +00:32:23,650 --> 00:32:24,110 +بقيمنا في الساعة بقيمنا في الساعة بقيمنا في الساعة + +410 +00:32:24,110 --> 00:32:26,830 +بقيمنا في الساعة بقيمنا في الساعة بقيمنا في الساعة + +411 +00:32:26,830 --> 00:32:30,990 +بقيمنا في السسنقوم باعتبار الـ $ 20 على ساعة كمان + +412 +00:32:30,990 --> 00:32:33,030 +كمان كمان كمان كمان كمان كمان كمان كمان كمان كمان + +413 +00:32:33,030 --> 00:32:35,150 +كمان كمان كمان كمان كمان كمان كمان كمان كمان كمان + +414 +00:32:35,150 --> 00:32:36,610 +كمان كمان كمان كمان كمان كمان كمان كمان كمان كمان + +415 +00:32:36,610 --> 00:32:42,330 +كمان كمان كمان كمان كمان + +416 +00:32:42,330 --> 00:32:47,010 +كمان كمان + +417 +00:32:47,010 --> 00:32:54,410 +كمان + +418 +00:32:57,010 --> 00:33:05,510 +according to our expectations now actually what is + +419 +00:33:05,510 --> 00:33:09,150 +the amount that will be paid for the + +420 +00:33:11,010 --> 00:33:17,170 +سندفع كمية 198 ألف دولار. لذلك نحتاج كمشاركين + +421 +00:33:17,170 --> 00:33:23,690 +بالطبع نحتاج لنقرر كمية مثل كمية حقيقية لأننا + +422 +00:33:23,690 --> 00:33:31,310 +سندفع أو نحن قد دفع أو نحن سندفع باعتبار الذي ندفع + +423 +00:33:31,310 --> 00:33:36,870 +كمية 198 ألف دولار. لذلك هذا يكون + +424 +00:33:41,180 --> 00:33:46,560 +مقرر بقيمة 198 كما نستطيع أن نرى هنا مقرر لا يقل + +425 +00:33:46,560 --> 00:33:50,920 +جانب المقرر لذلك لدينا بعض الاختلافات الاختلافات + +426 +00:33:50,920 --> 00:33:54,820 +هنا كما كما كما كما كما كما كما كما كما كما كما + +427 +00:33:54,820 --> 00:33:56,180 +كما كما كما كما كما كما كما كما كما كما كما كما + +428 +00:33:56,180 --> 00:33:57,060 +كما كما كما كما كما كما كما كما كما كما كما كما + +429 +00:33:57,060 --> 00:33:57,060 +كما كما كما كما كما كما كما كما كما كما كما كما + +430 +00:33:57,060 --> 00:33:59,380 +كما كما كما كما كما كما كما كما كما كما كما كما + +431 +00:33:59,380 --> 00:33:59,420 +كما كما كما كما كما كما كما كما كما كما كما كما + +432 +00:33:59,420 --> 00:34:08,740 +كما كما كما كما كما كما كما كما كما كما كما كما + +433 +00:34:08,740 --> 00:34:14,300 +كماسنحصل على عمل مصنع مباشر عمل مباشر عمل مباشر + +434 +00:34:14,300 --> 00:34:14,420 +عمل مباشر عمل مباشر عمل مباشر عمل مباشر عمل مباشر + +435 +00:34:14,420 --> 00:34:19,440 +عمل مباشر عمل مباشر عمل مباشر عمل مباشر عمل مباشر + +436 +00:34:19,440 --> 00:34:29,480 +عمل مباشر عمل مباشر عمل مباشر عمل مباشر عمل مباشر + +437 +00:34:29,480 --> 00:34:32,180 +عمل مباشر عمل مباشر عمل مباشر عمل مباشر عمل مباشر + +438 +00:34:32,180 --> 00:34:32,740 +عمل مباشر عمل مباشر عمل مباشر عمل مباشر عمل مباشر + +439 +00:34:32,740 --> 00:34:32,740 +عمل مباشر عمل مباشر عمل مباشر عمل مباشر عمل مباشر + +440 +00:34:32,740 --> 00:34:43,830 +عمل مباشر عمل مباشر عمل مباشواجز payable control + +441 +00:34:43,830 --> 00:34:51,230 +by the amount of one hundred and sixty .. one + +442 +00:34:51,230 --> 00:34:52,510 +hundred and ninety eight thousand + +443 +00:34:55,670 --> 00:35:00,990 +كما يمكننا أن نرى هنا من اعتبارنا لهذه التغييرات + +444 +00:35:00,990 --> 00:35:07,070 +أنا أعتبر هذه التغييرات بطريقة مقتصرة لكي نقوم + +445 +00:35:07,070 --> 00:35:16,050 +باختيار خطواتنا بطريقة مقتصرة أي أسئلة؟ هل لديك أي + +446 +00:35:16,050 --> 00:35:21,510 +أسئلة؟ دعونا الآن نعتبر + +447 +00:35:23,920 --> 00:35:30,320 +المشكلة 730 وهي + +448 +00:35:30,320 --> 00:35:38,260 +واحدة من الأسئلة الأساسية في الاناليس المختلفة، من + +449 +00:35:38,260 --> 00:35:42,340 +يرقصنا المشكلة 730؟ + +450 +00:36:01,060 --> 00:36:04,820 +Taxable Budget, Diet Materials وDiet Production + +451 +00:36:04,820 --> 00:36:10,360 +and Labor Value دي أشهر تقسيق بوضع Status برنامج + +452 +00:36:10,360 --> 00:36:15,880 +Holistical بيجب أن تتعامل مع مدينة ومدينة ومدينة + +453 +00:36:15,880 --> 00:36:17,920 +ومدينة ومدينة ومدينة ومدينة ومدينة ومدينة ومدينة + +454 +00:36:17,920 --> 00:36:18,300 +ومدينة ومدينة ومدينة ومدينة ومدينة ومدينة ومدينة + +455 +00:36:18,300 --> 00:36:18,300 +ومدينة ومدينة ومدينة ومدينة ومدينة ومدينة ومدينة + +456 +00:36:18,300 --> 00:36:19,880 +ومدينة ومدينة ومدينة ومدينة ومدينة ومدينة ومدينة + +457 +00:36:19,880 --> 00:36:25,780 +ومدينة ومدينة ومدينة ومدينة + +458 +00:36:27,420 --> 00:36:33,980 +What is the expected production and + +459 +00:36:33,980 --> 00:36:34,600 +sales? + +460 +00:36:38,660 --> 00:36:43,020 +72000 units This + +461 +00:36:43,020 --> 00:36:48,700 +is the direct materials What + +462 +00:36:48,700 --> 00:36:53,740 +is the expected production and sales? 6000 units + +463 +00:36:53,740 --> 00:37:02,510 +The direct materialsseventy two thousand dollars + +464 +00:37:02,510 --> 00:37:10,070 +pounds direct + +465 +00:37:10,070 --> 00:37:15,490 +manufacturing labor twenty + +466 +00:37:15,490 --> 00:37:19,250 +one thousand hours + +467 +00:37:25,910 --> 00:37:33,750 +total fixed costs one million two hundred thousand + +468 +00:37:33,750 --> 00:37:43,270 +pounds is it in dollars or pounds اه + +469 +00:37:43,270 --> 00:37:49,970 +you mean pounds as in kilograms يعني therefore + +470 +00:37:49,970 --> 00:37:51,070 +this is the quantity + +471 +00:37:56,130 --> 00:38:01,350 +الدولارات هذا بالنسبة لجمعنا الـ static budget + +472 +00:38:01,350 --> 00:38:06,190 +الآن ماهي أخرى؟ قيمة عادية، قيمة عادية، وقيمة + +473 +00:38:06,190 --> 00:38:09,150 +عادية لجميع المواد الموجودة في المواد الموجودة في + +474 +00:38:09,150 --> 00:38:12,070 +المواد الموجودة في المواد الموجودة في المواد + +475 +00:38:12,070 --> 00:38:17,110 +الموجودة في المواد الموجودة في المواد الموجودة في + +476 +00:38:17,110 --> 00:38:18,610 +المواد الموجودة في المواد الموجودة في المواد + +477 +00:38:18,610 --> 00:38:18,770 +الموجودة في المواد الموجودة في المواد الموجودة في + +478 +00:38:18,770 --> 00:38:20,250 +المواد الموجودة في المواد الموجودة في المواد + +479 +00:38:20,250 --> 00:38:22,350 +الموجودة في المواد الموجودة في المواد الموجودة في + +480 +00:38:22,350 --> 00:38:22,710 +المواد الموجودة في المواد الموجودة في المواد + +481 +00:38:22,710 --> 00:38:25,560 +الموجودة في المواد الموجودة في الموادTen dollars + +482 +00:38:25,560 --> 00:38:32,260 +per hour This is + +483 +00:38:32,260 --> 00:38:36,020 +for .. اه the amount the whole amount of course + +484 +00:38:36,020 --> 00:38:42,460 +one hundred and twenty dollars yes Three + +485 +00:38:42,460 --> 00:38:46,900 +point + +486 +00:38:46,900 --> 00:38:56,070 +five hours50 دولار 50 دولار + +487 +00:38:56,070 --> 00:39:00,910 +50 دولار 50 دولار 50 دولار 50 دولار 50 دولار 50 + +488 +00:39:00,910 --> 00:39:00,990 +دولار 50 دولار 50 دولار 50 دولار 50 دولار 50 دولار + +489 +00:39:00,990 --> 00:39:01,070 +50 دولار 50 دولار 50 دولار 50 دولار 50 دولار 50 + +490 +00:39:01,070 --> 00:39:01,070 +دولار 50 دولار 50 دولار 50 دولار 50 دولار 50 دولار + +491 +00:39:01,070 --> 00:39:01,090 +50 دولار 50 دولار 50 دولار 50 دولار 50 دولار 50 + +492 +00:39:01,090 --> 00:39:01,210 +دولار 50 دولار 50 دولار 50 دولار 50 دولار 50 دولار + +493 +00:39:01,210 --> 00:39:01,750 +50 دولار 50 دولار 50 دولار 50 دولار 50 دولار 50 + +494 +00:39:01,750 --> 00:39:01,750 +دولار 50 دولار 50 دولار 50 دولار 50 دولار 50 دولار + +495 +00:39:01,750 --> 00:39:03,070 +50 دولار 50 دولار 50 دولار 50 دولار 50 دولار 50 + +496 +00:39:03,070 --> 00:39:11,050 +دولار 50 دولار 50 دولار 50 دولار 50 + +497 +00:39:11,050 --> 00:39:11,450 +دولار + +498 +00:39:17,930 --> 00:39:19,270 +This is the standard. + +499 +00:39:24,150 --> 00:39:25,090 +Yes, what else؟ + +500 +00:39:37,100 --> 00:39:41,240 +the actual cost of the apartment was six hundred + +501 +00:39:41,240 --> 00:39:45,920 +sixty eight thousand and eight hundred six + +502 +00:39:45,920 --> 00:39:50,000 +thousand sixty + +503 +00:39:50,000 --> 00:39:56,320 +six + +504 +00:39:56,320 --> 00:40:00,280 +thousand eight hundred no no sixty six thousand + +505 +00:40:00,280 --> 00:40:01,360 +eight hundred + +506 +00:40:07,250 --> 00:40:10,870 +six hundred and sixty eight thousand eight hundred + +507 +00:40:10,870 --> 00:40:13,950 +six hundred and sixty eight thousand eight hundred + +508 +00:40:13,950 --> 00:40:18,690 +the + +509 +00:40:18,690 --> 00:40:23,770 +direct manufacturing labor seventy + +510 +00:40:23,770 --> 00:40:28,210 +thousand four hundred + +511 +00:40:41,510 --> 00:40:50,890 +عطني كتاب أرجوك فى الواقع اكتر + +512 +00:40:50,890 --> 00:40:55,370 +من 5500 اكتر من مستخدمات الواقعية الواقعية الواقعة + +513 +00:40:55,370 --> 00:40:55,570 +الواقعة الواقعة الواقعة الواقعة الواقعة الواقعة + +514 +00:40:55,570 --> 00:40:55,950 +الواقعة الواقعة الواقعة الواقعة الواقعة الواقعة + +515 +00:40:55,950 --> 00:40:56,430 +الواقعة الواقعة الواقعة الواقعة الواقعة الواقعة + +516 +00:40:56,430 --> 00:40:58,450 +الواقعة الواقعة الواقعة الواقعة الواقعة الواقعة + +517 +00:40:58,450 --> 00:40:58,670 +الواقعة الواقعة الواقعة الواقعة الواقعة الواقعة + +518 +00:40:58,670 --> 00:40:58,670 +الواقعة الواقعة الواقعة الواقعة الواقعة الواقعة + +519 +00:40:58,670 --> 00:41:00,790 +الواقعة الواقعة الواقعة الواقعة الواقعة الواقعة + +520 +00:41:00,790 --> 00:41:09,950 +الواقعة الواقعة + +521 +00:41:09,950 --> 00:41:13,970 +العلى سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر + +522 +00:41:13,970 --> 00:41:18,950 +سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر + +523 +00:41:18,950 --> 00:41:22,610 +سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر + +524 +00:41:22,610 --> 00:41:25,730 +سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر + +525 +00:41:25,730 --> 00:41:27,310 +سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر + +526 +00:41:27,310 --> 00:41:27,350 +سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر + +527 +00:41:27,350 --> 00:41:32,030 +سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر + +528 +00:41:32,030 --> 00:41:36,570 +سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر سبتمبر + +529 +00:41:36,570 --> 00:41:38,550 +سب + +530 +00:41:41,330 --> 00:41:55,870 +أكتر من 1500 ساعة و بالطبع بسرعة من 51.50 دقيقة في + +531 +00:41:55,870 --> 00:41:59,530 +ساعة + +532 +00:41:59,530 --> 00:42:05,350 +كتير كتير كتير + +533 +00:42:05,350 --> 00:42:10,250 +كتير كتير كتير كتير كتير كتير كتير كتير كتير كتير + +534 +00:42:10,250 --> 00:42:10,290 +كتير كتير كتير كتير كتير كتير كتير كتير كتير كتير + +535 +00:42:10,290 --> 00:42:10,290 +كتير كتير كتير كتير كتير كتير كتير كتير كتير كتير + +536 +00:42:10,290 --> 00:42:10,290 +كتير كتير كتير كتير كتير كتير كتير كتير كتير كتير + +537 +00:42:10,290 --> 00:42:10,310 +كتير كتير كتير كتير كتير كتير كتير كتير كتير كتير + +538 +00:42:10,310 --> 00:42:10,310 +كتير كتير كتير كتير كتير كتير كتير كتير كتير كتير + +539 +00:42:10,310 --> 00:42:15,510 +كتير كتيرseven hundred and fifty this is the + +540 +00:42:15,510 --> 00:42:23,350 +actual cost the actual fixed cost + +541 +00:42:23,350 --> 00:42:27,870 +is one million one hundred and eighty thousand + +542 +00:42:32,810 --> 00:42:36,910 +لا يوجد بدأ أو نهاية الانفصالات نفس الاسم بالنسبة + +543 +00:42:36,910 --> 00:42:39,770 +للمثال الخاص بالنسبة لنا رقم واحد تخطيط مجموعات + +544 +00:42:39,770 --> 00:42:44,030 +السعر ومجموعات الميزانية لإدارة الميزانية بالطبع + +545 +00:42:44,030 --> 00:42:48,290 +إذا كنا نحتاج لإيقاف مجموعات الميزانية الطبيعية + +546 +00:42:48,290 --> 00:42:52,390 +بالطبع ستبدأ تحديث مجموعة مجموعة واحدة + +547 +00:42:53,310 --> 00:42:57,950 +مقارنة أساسية الميزانية كما يمكننا أن نرى هنا مع + +548 +00:42:57,950 --> 00:43:01,550 +الميزانية الحقيقية وميزانية الميزانية السابقة اللي + +549 +00:43:01,550 --> 00:43:05,510 +كانت طلبة أو مطلوبة في الميزانية الأولى هو أننا + +550 +00:43:05,510 --> 00:43:12,290 +نحتاج لنقرر بين اتصالات مختلفة او مختلفة او مختلفة + +551 +00:43:12,290 --> 00:43:12,470 +او مختلفة او مختلفة او مختلفة او مختلفة او مختلفة + +552 +00:43:12,470 --> 00:43:12,470 +او مختلفة او مختلفة او مختلفة او مختلفة او مختلفة + +553 +00:43:12,470 --> 00:43:13,330 +او مختلفة او مختلفة او مختلفة او مختلفة او مختلفة + +554 +00:43:13,330 --> 00:43:21,550 +او مختلفة او مختلفة او مختلفة او مختلفة او مختلفة + +555 +00:43:21,550 --> 00:43:28,500 +امقارنة الواقع مع مجموعة الاستخدام والثاني نحتاج + +556 +00:43:28,500 --> 00:43:33,100 +لنقارن مجموعة الاستخدام مع مجموعة الاستخدام، لذلك + +557 +00:43:33,100 --> 00:43:38,000 +هذا هو بالضبط ما سنفعله في رقم واحد + +558 +00:44:18,320 --> 00:44:22,920 +طبعا الفرق بين عقد مستقل ومستقل هو عقد مستقل + +559 +00:44:22,920 --> 00:44:33,160 +ومستقل ومستقل ومستقل ومستقل هو عقد مستقل ومستقل + +560 +00:44:33,160 --> 00:44:35,500 +ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل + +561 +00:44:35,500 --> 00:44:35,500 +ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل + +562 +00:44:35,500 --> 00:44:35,500 +ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل + +563 +00:44:35,500 --> 00:44:35,500 +ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل ومستقل + +564 +00:44:35,500 --> 00:44:45,280 +ومستقل ومستقل ومستقل ومستقل ومستقل + +565 +00:44:45,280 --> 00:44:45,460 +و + +566 +00:44:49,640 --> 00:44:54,120 +بالنسبة لرقم المستخدم المستخدم المستخدم المستخدم + +567 +00:44:54,120 --> 00:44:54,920 +المستخدم المستخدم المستخدم المستخدم المستخدم + +568 +00:44:54,920 --> 00:44:55,280 +المستخدم المستخدم المستخدم المستخدم المستخدم + +569 +00:44:55,280 --> 00:44:58,520 +المستخدم المستخدم المستخدم المستخدم المستخدم + +570 +00:44:58,520 --> 00:45:01,420 +المستخدم المستخدم المستخدم المستخدم المستخدم + +571 +00:45:01,420 --> 00:45:02,040 +المستخدم المستخدم المستخدم المستخدم المستخدم + +572 +00:45:02,040 --> 00:45:02,040 +المستخدم المستخدم المستخدم المستخدم المستخدم + +573 +00:45:02,040 --> 00:45:02,040 +المستخدم المستخدم المستخدم المستخدم المستخدم + +574 +00:45:02,040 --> 00:45:02,040 +المستخدم المستخدم المستخدم المستخدم المستخدم + +575 +00:45:02,040 --> 00:45:03,000 +المستخدم المستخدم المستخدم المستخدم المستخدم + +576 +00:45:03,000 --> 00:45:08,980 +المستخدم المستخدم المستخدم المستخدم المستخ + +577 +00:45:11,560 --> 00:45:16,900 +بالتالي، لدينا فرق من 500 بالطبع، كنا نتوقع 6000، + +578 +00:45:16,900 --> 00:45:20,880 +ولكننا فقط حصلنا على 5500، وهو أقل، بالتالي، هذا + +579 +00:45:20,880 --> 00:45:22,200 +سيقل عمليات عمليات عمليات عمليات عمليات عمليات + +580 +00:45:22,200 --> 00:45:22,680 +عمليات عمليات عمليات عمليات عمليات عمليات عمليات + +581 +00:45:22,680 --> 00:45:24,080 +عمليات عمليات عمليات عمليات عمليات عمليات عمليات + +582 +00:45:24,080 --> 00:45:26,680 +عمليات عمليات عمليات عمليات عمليات عمليات عمليات + +583 +00:45:26,680 --> 00:45:26,780 +عمليات عمليات عمليات عمليات عمليات عمليات عمليات + +584 +00:45:26,780 --> 00:45:28,920 +عمليات عمليات عمليات عمليات عمليات عمليات عمليات + +585 +00:45:28,920 --> 00:45:40,840 +عمليات + +586 +00:45:44,410 --> 00:45:46,570 +الواقع الواضح أن المواقع الواضح أن المواقع الواضح + +587 +00:45:46,570 --> 00:45:49,030 +أن المواقع الواضح أن المواقع الواضح أن المواقع + +588 +00:45:49,030 --> 00:45:51,650 +الواضح أن المواقع الواضح أن المواقع الواضح أن + +589 +00:45:51,650 --> 00:46:00,070 +المواقع الواضح أن المواقع الواضح أن المواقع الواضح + +590 +00:46:00,070 --> 00:46:03,510 +أن المواقع الواضح أن المواقع الواضح أن المواقع + +591 +00:46:03,510 --> 00:46:08,330 +الواضح + +592 +00:46:08,330 --> 00:46:14,730 +أن المواقع الواضحبالنسبة لـ Flexible Budget، سيكون + +593 +00:46:14,730 --> 00:46:23,950 +نفسه 120$، ولكنه مرتبط بـ5500 Units، وهو 660,000$ + +594 +00:46:23,950 --> 00:46:29,670 +بالطبع، + +595 +00:46:29,670 --> 00:46:36,170 +بالنسبة لـ Direct Materials Cost، كانوا يقدروا 668 + +596 +00:46:36,170 --> 00:46:37,230 +,800$ + +597 +00:46:42,990 --> 00:46:47,290 +لذلك كما يمكننا أن نرى هنا أننا يجب أن نحصل على + +598 +00:46:47,290 --> 00:46:53,370 +انكار 660 ولكن بدلاً من ذلك نحصل على انكار 668800 + +599 +00:46:53,370 --> 00:46:58,810 +وهو اكتشاف اكتشاف غير مفيد بقدرة 8800 + +600 +00:47:04,170 --> 00:47:09,890 +الان باعتباراتنا، يجب أن نحصل على 720 ألف دولار من + +601 +00:47:09,890 --> 00:47:12,970 +المادة الواضحة، ولكن في الواقع لدينا 660 دولار من + +602 +00:47:12,970 --> 00:47:15,770 +المادة الواضحة بسبب التغيير في عدد المجموعات، لذلك + +603 +00:47:15,770 --> 00:47:21,970 +لدينا عدد مفيد هنا 60 ألف مجموعات + +604 +00:47:21,970 --> 00:47:26,190 +من المادة الواضحة الواضحة الواضحة الواضحة الواضحة + +605 +00:47:26,190 --> 00:47:26,230 +الواضحة الواضحة الواضحة الواضحة الواضحة الواضحة + +606 +00:47:26,230 --> 00:47:26,330 +الواضحة الواضحة الواضحة الواضحة الواضحة الواضحة + +607 +00:47:26,330 --> 00:47:26,710 +الواضحة الواضحة الواضحة الواضحة الواضحة الواضحة + +608 +00:47:26,710 --> 00:47:31,620 +الواضحة الواضحبالطبع، عملية التصنيع المباشرة هنا + +609 +00:47:31,620 --> 00:47:38,720 +باعتبار نقطة 952750، + +610 +00:47:38,720 --> 00:47:50,320 +هذه كانت المقاومة الحقيقية وبالطبع، + +611 +00:47:50,320 --> 00:47:56,080 +باعتبار نقاط مباشرة، سيكون 175 دولار في جمعية + +612 +00:47:56,080 --> 00:48:07,460 +مرتفعة ب6000 جمعةوهو 1.5 مليون دولار وعلى + +613 +00:48:07,460 --> 00:48:12,600 +الـ Flexible Budget نستخدم أيضًا 175 دولار في أحد + +614 +00:48:12,600 --> 00:48:16,920 +المجموعات مرتبط ب6000 مليون دولار و175 مليون دولار + +615 +00:48:16,920 --> 00:48:21,920 +مرتبط ب5500 مليون دولار وهو نسبة الخروج الحقيقي + +616 +00:48:21,920 --> 00:48:25,560 +وهو 900 مليون دولار + +617 +00:48:29,180 --> 00:48:37,880 +و62500، لذلك الفرق هنا، يجب أن نكون نقل 962500، + +618 +00:48:37,880 --> 00:48:42,140 +لكننا في الواقع نقل أقل، لذلك هذه مستحيلة بقدرة + +619 +00:48:42,140 --> 00:48:43,920 +9750 + +620 +00:48:47,760 --> 00:48:52,440 +هنا يجب أن نقرر 1.5 مليون ولكننا نقرر أقل لذلك + +621 +00:48:52,440 --> 00:48:58,680 +أيضًا هذا مقارنة مفيدة بقيمة 87500 + +622 +00:48:58,680 --> 00:49:08,880 +مليون دولار. الآن قيمة مقررة بقيمة + +623 +00:49:08,880 --> 00:49:11,140 +1.180 مليون دولار + +624 +00:49:16,090 --> 00:49:23,990 +بالنسبة لجمعنا، كان 1.2 مليون وهو + +625 +00:49:23,990 --> 00:49:26,550 +نفس الشيء بالنسبة لجمعنا الـ Flexible Budget كما + +626 +00:49:26,550 --> 00:49:32,190 +ذكرناه لأن التغيير في المجموعات لن يؤثر على + +627 +00:49:32,190 --> 00:49:38,860 +الأسعار المحفظة، لذلك هنا لدينا نقطةوهنا لدينا + +628 +00:49:38,860 --> 00:49:44,320 +بالطبع .. يجب أن نعرف 1200000 ولكننا نعرف 1180000 + +629 +00:49:44,320 --> 00:49:54,880 +وهو أقل، لذلك مستحيل للتغيير بقدرة 20000$ بالطبع + +630 +00:49:54,880 --> 00:49:56,780 +المجتمعات + +631 +00:50:02,400 --> 00:50:10,400 +العامة العامة هنا ستكون 2801550 + +632 +00:50:10,400 --> 00:50:17,320 +العامة العامة لعامة الاستخدام ستكون 20950 + +633 +00:50:17,320 --> 00:50:27,880 +كيف قمنا بتخطيط هذه العامة 20000 plus 9750 minus + +634 +00:50:27,880 --> 00:50:29,320 +8800 + +635 +00:50:30,950 --> 00:50:40,410 +الان بالنسبة لقيمنا التنفيذي يكون 2.822.500$ + +636 +00:50:40,410 --> 00:50:49,230 +بالطبع بالنسبة لقيمنا التنفيذي يكون + +637 +00:50:53,150 --> 00:50:55,270 +147500 مستخدمات مفروضة مستخدمات مستخدمات مفروضة + +638 +00:50:55,270 --> 00:50:57,570 +مستخدمات مستخدمات مستخدمات مستخدمات مستخدمات + +639 +00:50:57,570 --> 00:50:58,610 +مستخدمات مستخدمات مستخدمات مستخدمات مستخدمات + +640 +00:50:58,610 --> 00:50:58,990 +مستخدمات مستخدمات مستخدمات مستخدمات مستخدمات + +641 +00:50:58,990 --> 00:50:59,650 +مستخدمات مستخدمات مستخدمات مستخدمات مستخدمات + +642 +00:50:59,650 --> 00:51:00,710 +مستخدمات مستخدمات مستخدمات مستخدمات مستخدمات + +643 +00:51:00,710 --> 00:51:02,070 +مستخدمات مستخدمات مستخدمات مستخدمات مستخدمات + +644 +00:51:02,070 --> 00:51:02,790 +مستخدمات مستخدمات مستخدمات مستخدمات مستخدمات + +645 +00:51:02,790 --> 00:51:08,800 +مستخدمات مستخدمات مستخدمات مستخدمات ميجب أن تتأكد + +646 +00:51:08,800 --> 00:51:13,400 +أن في التجارة، على سبيل المثال، لا تخطط هذه المادة + +647 +00:51:13,400 --> 00:51:17,120 +أن تكون في دولار، إنها في عدد المجلدين، لذلك، لا + +648 +00:51:17,120 --> 00:51:22,260 +يجب أن يكون قرر أو إضافة على قيمة المجلدين وفقًا + +649 +00:51:22,260 --> 00:51:29,620 +لجمعنا الطبيعي، فإن قيمة المجلدين ستكون $2,970,000 + +650 +00:51:29,620 --> 00:51:31,900 +لذلك + +651 +00:51:40,170 --> 00:51:42,070 +لدينا مقارنة عمليات عمليات عمليات عمليات عمليات + +652 +00:51:42,070 --> 00:51:42,390 +عمليات عمليات عمليات عمليات عمليات عمليات عمليات + +653 +00:51:42,390 --> 00:51:45,850 +عمليات عمليات عمليات عمليات عمليات عمليات عمليات + +654 +00:51:45,850 --> 00:51:53,190 +عمليات عمليات عمليات + +655 +00:51:53,190 --> 00:51:57,450 +عمليات عمليات عمليات عمليات عمليات عمليات عمليات + +656 +00:51:57,450 --> 00:51:57,450 +عمليات عمليات عمليات عمليات عمليات عمليات عمليات + +657 +00:51:57,450 --> 00:51:57,450 +عمليات عمليات عمليات عمليات عمليات عمليات عمليات + +658 +00:51:57,450 --> 00:51:57,490 +عمليات عمليات عمليات عمليات عمليات عمليات عمليات + +659 +00:51:57,490 --> 00:52:05,390 +عمليات عمليات عمليات عمليات + +660 +00:52:05,570 --> 00:52:08,210 +التي هي الاختلاف بين مجلة الانتجار الانتجار + +661 +00:52:08,210 --> 00:52:08,890 +الانتجار الانتجار الانتجار الانتجار الانتجار + +662 +00:52:08,890 --> 00:52:10,050 +الانتجار الانتجار الانتجار الانتجار الانتجار + +663 +00:52:10,050 --> 00:52:13,150 +الانتجار الانتجار الانتجار الانتجار الانتجار + +664 +00:52:13,150 --> 00:52:13,590 +الانتجار الانتجار الانتجار الانتجار الانتجار + +665 +00:52:13,590 --> 00:52:15,670 +الانتجار الانتجار الانتجار الانتجار الانتجار + +666 +00:52:15,670 --> 00:52:17,430 +الانتجار الانتجار الانتجار الانتجار الانتجار + +667 +00:52:17,430 --> 00:52:18,130 +الانتجار الانتجار الانتجار الانتجار الانتجار + +668 +00:52:18,130 --> 00:52:27,050 +الانتجار الانتجار الانتجار الانتجار الانتجار + +669 +00:52:27,050 --> 00:52:34,470 +الان + +670 +00:52:36,390 --> 00:52:43,510 +budget variance this is the first requirement for + +671 +00:52:43,510 --> 00:52:48,690 +our question of course requirement two we are + +672 +00:52:48,690 --> 00:52:53,030 +going to complete it in the next lecture inshallah + +673 +00:52:53,030 --> 00:52:55,790 +and we are going to complete with our problem + +674 +00:52:55,790 --> 00:52:59,490 +solving in this chapter thank you for listening + +675 +00:52:59,490 --> 00:53:02,090 +and i'll see you next time + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/l-daQOMS9KI.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/l-daQOMS9KI.srt new file mode 100644 index 0000000000000000000000000000000000000000..dc660396722f11bef7c1ddc421cd44d967c62ff8 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/l-daQOMS9KI.srt @@ -0,0 +1,2005 @@ +1 +00:00:23,200 --> 00:00:28,000 +مرحبًا بكم جميعًا اليوم، إن شاء الله سنكمل ما + +2 +00:00:28,000 --> 00:00:31,880 +بدأناه سابقًا مع القصة الثالثة، لشرح الـ Spoilage، + +3 +00:00:32,580 --> 00:00:36,660 +Rework، و Scrap. بالطبع، أولًا من كل شيء، قررنا ما + +4 +00:00:36,660 --> 00:00:40,180 +يعنيه Spoilage، Rework، و Scrap. قلنا Spoilage هي + +5 +00:00:40,180 --> 00:00:46,250 +المجالات المخاطرة التي لا تتجاوز معاملات المستخدم + +6 +00:00:46,250 --> 00:00:50,270 +الأخير، أو المجموعات الجيدة، أو المجموعات الجيدة + +7 +00:00:50,270 --> 00:00:56,630 +والتي لا يمكن تصحيحها أيضًا. لذلك، هذه المجموعات تعتبر مخاطرات. بالطبع، على الجانب الآخر، + +8 +00:00:56,630 --> 00:01:00,530 +المجموعات التي نعمل عليها، هي مجموعات خاطئة أيضًا، أيضًا + +9 +00:01:00,530 --> 00:01:03,970 +لا تتجاوز مصممات جيدة، أو التي تحتاجها + +10 +00:01:03,970 --> 00:01:10,050 +المستخدم الأخير، ولكنها يمكن أن تتم تصحيحها بشكل + +11 +00:01:10,050 --> 00:01:14,410 +أفضل. لتصحيحها كجودة جمهورية، وطبعًا مصطلح الأخير هو + +12 +00:01:14,410 --> 00:01:20,730 +الصحراء، وقلنا بأن الصحراء هو المواد المجاورة من أي + +13 +00:01:20,730 --> 00:01:25,590 +عملية تصحيح. مصطلح طبعًا، بدأنا حديثنا مع الـ + +14 +00:01:25,590 --> 00:01:30,350 +Spoilage. قلنا لكي تعتمد على الأضرار، بالطبع الوضع + +15 +00:01:30,350 --> 00:01:35,480 +الرئيسي، لكي تعتمد على الأضرار، أو السبب الرئيسي + +16 +00:01:35,480 --> 00:01:39,100 +للاعتماد على الأضرار، هو لكي تتحكم في أضرارنا، لكي + +17 +00:01:39,100 --> 00:01:43,060 +تتعامل مع أضرارنا، لكي تقوم بتقليل أضرارنا. + +18 +00:01:43,060 --> 00:01:46,080 +بالطبع قلنا بإمكان الـ Spoilage يتم تقسيمه إلى + +19 +00:01:46,080 --> 00:01:50,530 +أجزاء مختلفة. الأول هو الـ Spoilage الطبيعي، + +20 +00:01:50,530 --> 00:01:53,670 +والثاني هو الـ Spoilage غير الطبيعي. قلنا بأن الـ + +21 +00:01:53,670 --> 00:01:55,910 +Spoilage الطبيعي هو بسبب عملية، أي عملية + +22 +00:01:55,910 --> 00:02:01,070 +صناعة بشكل طبيعي. أو يمكن أن يتم حفظه، ويمكن أن يتم + +23 +00:02:01,070 --> 00:02:07,170 +حفظه... آسف، لا يمكن أن يتم حفظه، لا يمكن أن يتم + +24 +00:02:07,170 --> 00:02:10,310 +حفظه. لذلك، هذا يعتبر، أو هذا يعتبر قيمة الـ + +25 +00:02:10,310 --> 00:02:16,630 +Spoilage التي تقبلها. + +26 +00:02:16,630 --> 00:02:25,170 +أو هو الـ Spoilage، أو المدى من الـ Spoilage، اللي يمكن أن يتم إيقافه، + +27 +00:02:25,170 --> 00:02:25,350 +اللي يمكن أن يتم إيقافه، + +28 +00:02:25,350 --> 00:02:32,820 +اللي يمكن أن يتم إيقافه، وهو بسبب المفاوضات في أي عملية، وخطط، بالطبع، في أي عملية تصنيع. لذلك، يجب أن نفهم + +29 +00:02:32,820 --> 00:02:42,540 +أننا نحتاج أن نفعل ما بوسعنا لكي نقلل من Spoilage المخاطر، لأننا نستطيع أن نقلل من Spoilage المخاطر، لأننا نستطيع أن نقلل من Spoilage المخاطر. نحن نفهم + +30 +00:02:42,540 --> 00:03:04,770 +أن هذا بسبب عملية... عملية... عملية... عملية... عملية... عملية... عملية... عملية... + +31 +00:03:04,770 --> 00:03:18,450 +عملية. + +32 +00:03:18,650 --> 00:03:21,590 +بعد هذا التقرير بين الـ Normal والـ Abnormal + +33 +00:03:21,590 --> 00:03:25,250 +Spoilage، قلنا بأن الـ Normal Spoilage يجب أن يتم + +34 +00:03:25,250 --> 00:03:27,470 +إضافته، أو المدى من الـ Normal Spoilage يجب أن يتم + +35 +00:03:27,470 --> 00:03:31,730 +إضافته على الجوانب الجيدة التي تنتج منها، بينما أن + +36 +00:03:31,730 --> 00:03:38,190 +الـ Abnormal Spoilage يعتبر خطرًا، وسيظهر في الميزانية في نهاية فترة محددة. هل لديك أي أسئلة؟ + +37 +00:03:44,250 --> 00:03:52,610 +بالطبع، أيضًا بدأنا بمعرفة كيف نستخدم نفس + +38 +00:03:52,610 --> 00:03:56,510 +المرحلات + +39 +00:03:56,510 --> 00:04:13,230 +التي كنا نستخدمها من قبل، برنامج Process Costing System. برنامج Process Costing System. برنامج Process Costing System. برنامج Process Costing System. ليس فقط + +40 +00:04:13,230 --> 00:04:18,590 +أن نكون مهتمين بـ completed and transferred out units، و + +41 +00:04:18,590 --> 00:04:23,970 +working process units، ولكن أيضًا سيكون هناك مجموعة + +42 +00:04:23,970 --> 00:04:31,750 +أخرى التي سنكون مهتمين بها، وهي الـ normal والـ abnormal spoilage. هذا سيكون الفرصة الوحيدة التي + +43 +00:04:31,750 --> 00:04:37,910 +أخذناها قبل ذلك في القصة السابعة عشرة. بالطبع قلنا إن موضوع مهم + +44 +00:04:37,910 --> 00:04:43,990 +في process costing، هو أننا نحتاج أن نحدد أو نختار + +45 +00:04:43,990 --> 00:04:49,910 +موقع التحقيق. بالطبع قلنا أن موقع التحقيق هو + +46 +00:04:49,910 --> 00:04:53,810 +الموقع الذي يتم + +47 +00:04:53,810 --> 00:04:58,770 +فيه تحقيق المجموعات، ويعتبرها إما جيدة أو مفاجئة. + +48 +00:04:59,220 --> 00:05:08,800 +بالتالي، سيتوقف الانتقال، أو الانتقال + +49 +00:05:08,800 --> 00:05:11,920 +مع عملية البرنامج. بالتالي، ستقوم المجموعات + +50 +00:05:11,920 --> 00:05:14,720 +بالإيقاف من المجموعات باستخدام مجموعات البرنامج. + +51 +00:05:14,720 --> 00:05:31,570 +باستخدام مجموعات البرنامج. يمكننا أن نبدأ مع تخطيطنا، بالطبع، + +52 +00:05:31,570 --> 00:05:35,550 +للمجموعات الجيدة، وللإنهاء، والعمل، والـ process. دعونا + +53 +00:05:35,550 --> 00:05:42,930 +نشاهد مثالًا. يعتبر + +54 +00:05:42,930 --> 00:05:44,390 +process costing + +55 +00:05:54,950 --> 00:06:14,930 +كما يمكننا أن نرى، أنزيو هي شركة تصنيف مصادر... مصادر... مصادر... مصادر... مصادر... مصادر... مصادر... مصادر... + +56 +00:06:14,930 --> 00:06:22,970 +مصاد + +57 +00:06:22,990 --> 00:06:27,850 +لماذا؟ لأننا نحفظ، أو ممكن نحفظ هذه المخاطر، أو هذه + +58 +00:06:27,850 --> 00:06:32,590 +المجالات المخاطرة. ممكن نحفظها فقط عند حفظ المجالات + +59 +00:06:32,590 --> 00:06:38,710 +المنتهية. لذلك، موقع الحفظ هو موقع الـ 100%، بعد + +60 +00:06:38,710 --> 00:06:56,150 +هذا. عادةً، المجالات المخاطرة هي 10% من النتيجة... النتيجة... النتيجة... النتيجة... النتيجة... النتيجة... النتيجة... النتيجة... النتيجة... النتيجة... النتيجة... النتيجة... + +61 +00:06:56,150 --> 00:07:00,270 +نتيجة... نتيجة... نتيجة... + +62 +00:07:00,270 --> 00:07:10,710 +نتيجة. + +63 +00:07:10,710 --> 00:07:16,210 +إذا لم يكن لدينا أي مفاجأة عادية، لذلك يقدمون + +64 +00:07:16,210 --> 00:07:21,370 +المفاجأة العادية، كمية من أجزاء جيدة. لذلك، 10% هنا + +65 +00:07:21,370 --> 00:07:25,750 +من أجزاء جيدة. هذا يعني أننا سنحصل على 10% من + +66 +00:07:25,750 --> 00:07:32,000 +أجزاء جيدة، كمية مفاجأة عادية. معلومات عامة لـ July + +67 +00:07:32,000 --> 00:07:45,280 +2012، هي مثلًا... بالطبع كانوا يعطينا بعض المعلومات، أو بعض المعلومات... عملية... عملية... عملية... عملية... عملية... عملية... عملية... عملية... عملية... عملية... عملية... عملية... عملية... عملية... + +68 +00:07:45,280 --> 00:07:54,540 +عملية... عملية... عملية... عملية... عملية... عملية... عملية... + +69 +00:07:59,040 --> 00:08:05,420 +في الوقت السابق، وهو شهر... أعتقد شهر... و60% أيضًا من + +70 +00:08:05,420 --> 00:08:10,040 +مجموعات البرنامج كانت تعمل، أو تم إضافتها إلى شهر + +71 +00:08:10,040 --> 00:08:14,880 +أيضًا، أو في الوقت السابق، بدأت في شهر يوليو 8500. + +72 +00:08:14,880 --> 00:08:20,880 +لذلك، لدينا مجموعات عامة تعتمد على 8500 + 1500، + +73 +00:08:20,880 --> 00:08:26,650 +وهو 10,000 مجموعات. المجموعات الجيدة التي تم إكمالها + +74 +00:08:26,650 --> 00:08:31,630 +وإعادتها خلال شهر يوليو هي 7000، ومجموعة العمل + +75 +00:08:31,630 --> 00:08:35,510 +المنتهية هي 2000 مجموعة. لذلك، كما نرى هنا نحن + +76 +00:08:35,510 --> 00:08:41,350 +لدينا 7000 + 2000، لذلك 9000. لذلك، كما نرى + +77 +00:08:41,350 --> 00:08:46,370 +هنا، المجموعات، المجموعة التي تم تخصيصها هي 9000 + +78 +00:08:46,370 --> 00:08:51,790 +فقط، بينما أن تخصيصها هو 10,000. لذلك، 1000 هو، أو + +79 +00:08:51,790 --> 00:09:08,020 +يعتبر Spoilage. Spoilage. Therefore, the one thousand units, which is the difference between the total units to account for and the total units accounted for, is the spoilage that we are going to + +80 +00:09:08,020 --> 00:09:13,670 +introduce in this example. بالتالي، لدينا 1000 كجزء + +81 +00:09:13,670 --> 00:09:18,930 +عظيم. بالطبع، درجة انتهاء العمل 100% للمواد الواضحة، + +82 +00:09:18,930 --> 00:09:22,990 +و50% لعبارة عن تغيير الأسعار التي تم إضافتها في + +83 +00:09:22,990 --> 00:09:28,550 +هذا الوقت. بالطبع لدينا، كما يمكننا أن نرى هنا، مجموعة + +84 +00:09:28,550 --> 00:09:47,710 +جيدة. بالمجموعة الطبيعية... بالمجموعة الطبيعية... بالمجموعة الطبيعية... بالمجموعة الطبيعية... بالمجموعة الطبيعية... بالمجموعة الطبيعية... بالمجموعة الطبيعية... بالمجموعة الطبيعية... بالمجموعة الطبيعية... + +85 +00:09:47,710 --> 00:09:51,510 +الطبيعية. بالمجموعة + +86 +00:09:51,510 --> 00:09:56,740 +الطبيعية. ممتاز. أن النقطة التحقيقية في نهاية الإنتاج، + +87 +00:09:56,740 --> 00:10:09,180 +لذلك هي 100%. النقطة، لذلك أي جزء من الإنتاج التي تم تحقيقها، أو تدعي أن يتم تحقيقها، + +88 +00:10:09,180 --> 00:10:14,920 +ذهبت إلى النقطة التحقيقية. لذلك، ذهبوا إلى نقطة 100%. + +89 +00:10:14,920 --> 00:10:20,360 +لذلك يجب أن يكونوا مموّلين تمامًا من المواد + +90 +00:10:20,360 --> 00:10:30,680 +المباشرة، والمواد التحويلية. أي أسئلة؟ بالطبع هذا هو البيانات. دعونا الآن نرى كيف سنستخدم البرنامج، أو + +91 +00:10:30,680 --> 00:10:36,420 +كيف سنستخدم البرنامج. الخمس خطوات لكتابة المجموعات + +92 +00:10:36,420 --> 00:10:41,570 +الجيدة. وأخيرًا، البرنامج، العملية، ودراسة الـ Abnormal + +93 +00:10:41,570 --> 00:10:45,310 +Spoilage. لدراسة هذا البيانات، أو لدراسة هذا الوقت، + +94 +00:10:45,310 --> 00:11:02,940 +دعنا نبدأ مع طريقة... عملية... عملية... عملية... عملية... عملية... عملية... عملية... عملية... وهي بدأت، أو تمكنت منها، وقمت بإعادتها في + +95 +00:11:02,940 --> 00:11:07,360 +الوقت الواحد. 2000 هو عملية النهوضة. بالطبع قلنا + +96 +00:11:07,360 --> 00:11:11,780 +أننا لدينا 1000 كمجلدات + +97 +00:11:11,780 --> 00:11:18,740 +مفاجئة، ولكن + +98 +00:11:18,740 --> 00:11:22,920 +علينا أن نعتبر ما هو عادل وما هو غير عادل، صحيح؟ + +99 +00:11:24,450 --> 00:11:31,050 +بالطبع نحن قررنا أن لدينا ألف جزء من الـ Spoiled، لكن الآن يجب أن نقرر الجزء الطبي، والجزء الطبي. + +100 +00:11:31,050 --> 00:11:47,150 +فماذا تعتقد أنه الطبيعي؟ ماذا تعتقد أنه الطبيعي؟ 900 هو الطبيعي، 900 هو الطبيعي، و100 هو الطبيعي. كيف حصلت... + +101 +00:11:57,680 --> 00:12:04,140 +ماذا 9000؟ الـ 2000 هنا، البرنامج الانتهاءية. هل + +102 +00:12:04,140 --> 00:12:09,720 +وصلت إلى نقطة 100%؟ هل وصلت إلى نقطة التحقيق؟ لذلك + +103 +00:12:09,720 --> 00:12:14,300 +أنا لا أعرف إن هذه الوضعات جيدة أو لا، لأنها لم تتم + +104 +00:12:14,300 --> 00:12:19,460 +تحقيقها بعد. لذلك، لا يجب أن نعتبر الـ 2000، + +105 +00:12:19,460 --> 00:12:26,360 +يجب أن نعتبر فقط الـ 7000. لذلك، 7000 × 10% + +106 +00:12:35,410 --> 00:12:38,390 +وسيكون سبعمائة. + +107 +00:12:42,070 --> 00:12:53,030 +كما قلنا أن الـ 10% هو مُرتبة من المجموعات الجيدة، لذلك يجب أن نكمل هذه المرتبة بالمجموعات الجيدة. كم مجموعات جيدة لدينا؟ بالطبع قلنا بأن 2000 لم يصل + +108 +00:12:53,030 --> 00:13:12,580 +إلى 100%، لم يصل إلى نقطة التحقق. لذلك، هم غير متوقعين. لذلك إذا لم يتم تحقيقهم بعد الآن، لذلك لا + +109 +00:13:12,580 --> 00:13:23,780 +نستطيع أن نقول إنهم جيد أو ليس جيد، إذا كانوا مفاجئين أو ليسوا مفاجئين. لا نعرف لأنهم لم يتم تحقيقهم بعد الآن. لكن الـ 7000 اللي تم تكميله في + +110 +00:13:23,780 --> 00:13:35,040 +هذا الوقت كانت مُحققة في هذه السنة أيضًا. لذلك، الـ 7000 كانت تُدعى جزءًا جيدًا مضمونًا بـ 10%. لذلك + +111 +00:13:35,040 --> 00:13:38,700 +لدينا تسجيل عادل بقدرة 700 جزء. + +112 +00:13:42,830 --> 00:14:04,570 +سنقوم بالتفكير في مواقع تحقيق... مواقع تحقيق... مواقع تحقيق... مواقع تحقيق... مواقع تحقيق... مواقع تحقيق... مواقع تحقيق... + +113 +00:14:05,860 --> 00:14:18,100 +وبالطبع سنرى ماذا إذا لم تكن النقطة الإنتاجية 100%؟ ماذا إذا كانت 50% أو 80% أو 40% أو 20%؟ هل + +114 +00:14:18,100 --> 00:14:28,740 +سنكون ننقل نفس المجموعات إذا كان لدينا نقطة إنتاج مختلفة؟ دعنا نرى. سنرى هذا إن شاء الله في نهاية + +115 +00:14:28,740 --> 00:14:31,970 +هذه الدراسة. كما يمكننا أن نرى هنا، الـ normal + +116 +00:14:31,970 --> 00:14:47,930 +spoilage هو 700. وبالطبع إذا قررنا أن الـ normal spoilage هو 700 من 1000 spoiled units، فالعادية ستكون 300، وهو إكمال الـ 1000. لذلك كما يمكننا أن + +117 +00:14:47,930 --> 00:14:58,510 +نرى هنا، الـ normal spoilage هو 700، والـ abnormal هو 300. هذا هو الفرق الوحيد من ما أخذناه قبل ذلك، هو إضافة هذه المجالات إلى الـ normal والـ abnormal + +118 +00:14:58,510 --> 00:15:04,620 +spoilage. هذا هو الأمر الآن. خطوة رقم 2: تخطيط. مقارنة + +119 +00:15:04,620 --> 00:15:20,880 +اكوالينت... اكوالينت... اكوالينت... اكوالينت... اكوالينت... اكوالينت... اكوالينت... اكوالينت... اكوالينت... اكوالينت... اكوالينت... + +120 +00:15:20,880 --> 00:15:31,660 +اكوالينت... اكوالينت... اكوالينت... اكو + +121 +00:15:36,220 --> 00:15:47,080 +مضيف الـ 7000 بالـ 100% للمواد المباشرة، لأن هذه مجموعة تتمتع بها. لذلك أخذت 100% من المواد + +122 +00:15:47,080 --> 00:15:54,880 +المباشرة، و100% من المبادرة. لذلك، المجموعات المناسبة لـ 7000 ستبقى 7000، و7000 للمجموعات + +123 +00:15:54,880 --> 00:16:01,580 +المباشرة. سيأخذ المجموعات 100% من + +124 +00:16:01,580 --> 00:16:09,620 +المواد الواضحة، ومجموعة الانتقال. لماذا؟ لأن نقطة الانتقال في نهاية عملية الانتقال. لذلك لن يصلوا + +125 +00:16:09,620 --> 00:16:18,120 +إلى نقطة الانتقال إلا إذا أخذوا 100% من المواد الواضحة، و100% من مجموعة الانتقال. لذلك أيضًا، + +126 +00:16:18,120 --> 00:16:24,920 +700 × 100%، و700 × 100%. أيضًا نفس الشيء بالنسبة للـ + +127 +00:16:24,920 --> 00:16:38,840 +Abnormal Spoilage، 300 × 100% × 100% للعمل في البرنامج الأخير. الـ 2000 أخذت 100% من المواد الواضحة، لأن + +128 +00:16:38,840 --> 00:16:57,410 +المواد الواضحة تم إضافتها في البداية من البرنامج، بينما أخذت فقط 50% من هذه المرحلة مرتبطة بالـ 2000، مرتبطة بالـ 100%، و2000 مرتبطة بالـ 50%. وهذه المرحلة مرتبطة بالـ 1000، مرتبطة بالـ 100%، و10000 مرتبطة بالـ 100%، و9000 مرتبطة بالـ 100%، و10000 مرتبطة بالـ 100%، و9000 مرتبطة بالـ + +129 +00:16:57,410 --> 00:17:08,150 +100%. لا يوجد اختلاف كبير ما بين ما أخذناه في + +223 +00:17:08,150 --> 00:17:13,210 +القصة 17 والقصة 18، الاختلاف الوحيد هو الانتقال أو + +224 +00:17:13,210 --> 00:17:16,350 +الانتقال من الـ Spoilage في الخطوة الأولى وخطوة + +225 +00:17:16,350 --> 00:17:20,670 +الثانية في المرحلة الثالثة. يجب أن نجرح الوضع + +226 +00:17:20,670 --> 00:17:24,230 +لتعتمد له. لذلك، كما يمكننا أن نرى هنا، هؤلاء هم + +227 +00:17:24,230 --> 00:17:26,990 +الوضع في البداية من الانفجار، وهؤلاء هم الوضع + +228 +00:17:26,990 --> 00:17:31,750 +المضافة في هذه الفترة الحالية. بالطبع، الوضع الكام + +229 +00:17:31,750 --> 00:17:39,590 +هو 88500، 98100. المرحلة الثالثة ليست مختلفة عن ما + +230 +00:17:39,590 --> 00:17:45,630 +أخذناه في المرحلة الثالثة. طريقة رقم 4 أيضًا لا + +231 +00:17:45,630 --> 00:17:49,050 +اختلافات. بالطبع، نحن نستخدم عدد الميزاني، لذلك نحن + +232 +00:17:49,050 --> 00:17:51,950 +سنقوم بتقرير عدد الميزاني من عدد الميزاني الواقعي. + +233 +00:17:51,950 --> 00:17:53,250 +من الميزاني الواقعي. + +234 +00:17:53,250 --> 00:17:54,890 +(Repeated "الواقعي" removed) + +235 +00:17:54,890 --> 00:17:55,070 +(Repeated "الواقعي" removed) + +236 +00:17:55,070 --> 00:17:57,330 +(Repeated "الواقعي" removed) + +237 +00:17:57,330 --> 00:18:02,170 +(Repeated "الواقعي" removed) + +238 +00:18:02,170 --> 00:18:07,090 +الواقعي + +239 +00:18:13,620 --> 00:18:18,960 +الخطر الوحيد في الخطوة السابقة التي أخذناها في + +240 +00:18:18,960 --> 00:18:21,480 +الحلقة السابقة. + +241 +00:18:21,480 --> 00:18:21,800 +(Repeated "السابقة" removed) + +242 +00:18:21,800 --> 00:18:22,540 +(Repeated "السابقة" removed) + +243 +00:18:22,540 --> 00:18:22,620 +(Repeated "السابقة" removed) + +244 +00:18:22,620 --> 00:18:23,940 +(Repeated "السابقة" removed) + +245 +00:18:23,940 --> 00:18:28,740 +(Repeated "السابقة" removed) + +246 +00:18:28,740 --> 00:18:29,180 +(Repeated "السابقة" removed) + +247 +00:18:29,180 --> 00:18:29,200 +(Repeated "السابقة" removed) + +248 +00:18:29,200 --> 00:18:31,780 +(Repeated "السابقة" removed) + +249 +00:18:31,780 --> 00:18:35,510 +السابقة. سيتم إضافة إلى عمر الـ 7000 عمليات التي تم + +250 +00:18:35,510 --> 00:18:41,670 +تنفيذها، بينما أن الـ 300 + +251 +00:18:41,670 --> 00:18:44,310 +عمليات، أو عمر الـ 300 عمليات التي تم تنفيذها، سيتم + +252 +00:18:44,310 --> 00:18:51,310 +تنفيذها على خطوة مختلفة، على خطوة مختلفة أيضًا في + +253 +00:18:51,310 --> 00:18:55,570 +مقال الدولة، بينما أن عملية النهوضة سيتم تنفيذها + +254 +00:18:55,570 --> 00:19:00,210 +كما قبل. بالتالي، المهمة الخاصة هي الخطوة الخامسة + +255 +00:19:00,210 --> 00:19:04,650 +عشان نبدأ مع الـ 7000 units. + +256 +00:19:05,810 --> 00:19:10,750 +سيكون 7000 مرتبط بالقوات. بالطبع، الـ 7000 اللي + +257 +00:19:10,750 --> 00:19:15,510 +قمنا بتخطيطه في الخطوة رقم 2، الـ 8.85 هي القوات + +258 +00:19:15,510 --> 00:19:17,950 +بالقوات المتساوية التي قمنا بتخطيطها في الخطوة + +259 +00:19:17,950 --> 00:19:20,490 +رقم 4. بالطبع، نفس الشيء بالنسبة للقوات + +260 +00:19:20,490 --> 00:19:25,690 +المتساوية. لذلك، نحن لدينا 138250، هذا هو القوات + +261 +00:19:25,690 --> 00:19:29,610 +المباشرة، أو ليس مباشرة، ولكن دعنا نقول القوات + +262 +00:19:29,610 --> 00:19:34,100 +التي تصنع المجموعات الجيدة. الآن، بالطبع، يجب أن نضيف + +263 +00:19:34,100 --> 00:19:37,080 +الـ Normal Spoilage على هذه المجموعات. لماذا نضيف + +264 +00:19:37,080 --> 00:19:40,600 +Normal Spoilage؟ لأننا لن نكون لدينا هذه المجموعات + +265 +00:19:40,600 --> 00:19:43,620 +الجيدة إلا إذا كان لدينا نوع من Normal Spoilage. + +266 +00:19:43,620 --> 00:19:50,380 +لذلك، سوف نضيف Normal Spoilage of course إلى 138250. + +267 +00:19:51,100 --> 00:19:54,200 +بالتالي، ما هي قيمة الـ Normal Spoilage؟ نعلم أن + +268 +00:19:54,200 --> 00:19:57,440 +الـ Normal Spoilage كان لديه 700 مجموعات متوسطة + +269 +00:19:57,440 --> 00:20:01,380 +للمادة المباشرة. 700 مجموعات متوسطة للمجموعات + +270 +00:20:01,380 --> 00:20:01,960 +(Repeated "المجموعات المتوسطة" removed) + +271 +00:20:01,960 --> 00:20:03,080 +(Repeated "المجموعات المتوسطة" removed) + +272 +00:20:03,080 --> 00:20:04,380 +(Repeated "المجموعات المتوسطة" removed) + +273 +00:20:04,380 --> 00:20:05,040 +(Repeated "المجموعات المتوسطة" removed) + +274 +00:20:05,040 --> 00:20:05,880 +(Repeated "المجموعات المتوسطة" removed) + +275 +00:20:05,880 --> 00:20:13,880 +(Repeated "المجموعات المتوسطة" removed) + +276 +00:20:13,880 --> 00:20:18,680 +المتوسطة. هذه المقاومة ستتم إضافتها إلى مقاومة + +277 +00:20:18,680 --> 00:20:26,520 +جودة جيدة التي ستتحقق 152,075. هذه هي مقاومتها + +278 +00:20:27,850 --> 00:20:30,710 +(Repeated "المجموعات الخاصة" removed) + +279 +00:20:30,710 --> 00:20:33,030 +(Repeated "المجموعات الخاصة" removed) + +280 +00:20:33,030 --> 00:20:35,510 +(Repeated "المجموعات الخاصة" removed) + +281 +00:20:35,510 --> 00:20:39,030 +(Repeated "المجموعات الخاصة" removed) + +282 +00:20:39,030 --> 00:20:40,110 +(Repeated "المجموعات الخاصة" removed) + +283 +00:20:40,110 --> 00:20:41,310 +(Repeated "المجموعات الخاصة" removed) + +284 +00:20:41,310 --> 00:20:42,410 +(Repeated "المجموعات الخاصة" removed) + +285 +00:20:42,410 --> 00:20:43,730 +(Repeated "المجموعات الخاصة" removed) + +286 +00:20:43,730 --> 00:20:45,790 +(Repeated "المجموعات الخاصة" removed) + +287 +00:20:45,790 --> 00:20:53,280 +(Repeated "المجموعات الخاصة" removed) + +288 +00:20:53,280 --> 00:20:55,800 +الـ Abnormal Spoilage. بالطبع، نحن قررنا أن الـ + +289 +00:20:55,800 --> 00:20:59,020 +Abnormal Spoilage سيكون لديه 300 جوانات، أو جوانات + +290 +00:20:59,020 --> 00:21:01,280 +متوسطة للمواد الواضحة، والمتوسطة للمواد المتوسطة. + +291 +00:21:01,280 --> 00:21:01,560 +(Repeated "للمواد المتوسطة" removed) + +292 +00:21:01,560 --> 00:21:03,180 +(Repeated "للمواد المتوسطة" removed) + +293 +00:21:03,180 --> 00:21:03,700 +(Repeated "للمواد المتوسطة" removed) + +294 +00:21:03,700 --> 00:21:04,460 +(Repeated "للمواد المتوسطة" removed) + +295 +00:21:04,460 --> 00:21:11,200 +(Repeated "للمواد المتوسطة" removed) + +296 +00:21:11,200 --> 00:21:15,160 +(Repeated "للمواد المتوسطة" removed) + +297 +00:21:17,520 --> 00:21:20,920 +التي تم تفضيلها في مصطلح المال. في النهاية، عملية + +298 +00:21:20,920 --> 00:21:24,440 +الانتهاء، العملية. نحن لدينا 2000 عاملة. لذلك، 2000 + +299 +00:21:24,440 --> 00:21:27,980 +عاملة تم تخطيطها، بمعنى عاملة متساوية. 2000 عاملة + +300 +00:21:27,980 --> 00:21:30,780 +للمواد المباشرة، و1000 عاملة لـ Conversion Cost. + +301 +00:21:31,180 --> 00:21:32,700 +(Repeated "المزيدة" removed) + +302 +00:21:32,700 --> 00:21:32,860 +(Repeated "المزيدة" removed) + +303 +00:21:32,860 --> 00:21:33,740 +(Repeated "المزيدة" removed) + +304 +00:21:33,740 --> 00:21:34,620 +(Repeated "المزيدة" removed) + +305 +00:21:34,620 --> 00:21:38,720 +(Repeated "المزيدة" removed) + +306 +00:21:38,720 --> 00:21:46,740 +(Repeated "المزيدة" removed) + +307 +00:21:49,230 --> 00:21:55,470 +ولذلك، كما نستطيع أن نرى هنا، تقريبًا + +308 +00:21:55,470 --> 00:22:01,150 +(Repeated "تقريبًا" removed) + +309 +00:22:01,150 --> 00:22:03,790 +(Repeated "تقريبًا" removed) + +310 +00:22:03,790 --> 00:22:04,030 +(Repeated "تقريبًا" removed) + +311 +00:22:04,030 --> 00:22:08,430 +(Repeated "تقريبًا" removed) + +312 +00:22:14,830 --> 00:22:20,050 +دعنا نعتبر الأول والأول الخارج. كما نستطيع أن نرى + +313 +00:22:20,050 --> 00:22:28,550 +هنا، خطوة رقم واحد هي نفسها كمساعدة عادية. فقط الفرق + +314 +00:22:28,550 --> 00:22:33,790 +هو أن في الأول والأول الخارج سنعتبر أن أولًا من كل + +315 +00:22:33,790 --> 00:22:41,710 +شيء سنكمل 1500، ثم نبدأ ونكمل + +316 +00:22:42,610 --> 00:22:46,810 +مجموعات، أو مجموعات في هذه السنة، أو في هذه السنة + +317 +00:22:46,810 --> 00:22:50,730 +الحالية. لذلك، كما نستطيع أن نرى هنا، السنة ألف سنة + +318 +00:22:50,730 --> 00:22:58,410 +ستكون مواجهة 1500 و5500. 1500 التي بدأت في السنة + +319 +00:22:58,410 --> 00:23:04,630 +السابقة وانتهت في هذه السنة. 5500 بدأت وكملت في هذه + +320 +00:23:04,630 --> 00:23:07,830 +السنة. لذلك، هؤلاء هم السنة ألف سنة اللي كانوا + +321 +00:23:07,830 --> 00:23:13,030 +يعتبروا في مجموعات. الآن، سوف نستمر في نفس الطريقة + +322 +00:23:13,030 --> 00:23:20,290 +الطبيعية. سوف نستخدم المشكلة الطبيعية 700 مجلد كما + +323 +00:23:20,290 --> 00:23:24,930 +قمنا بالتخيل قبلها. المشكلة الطبيعية 300 مجلد كما + +324 +00:23:24,930 --> 00:23:28,190 +قمنا بالتخيل قبلها. نهاية العمل والتعامل 2000 مجلد + +325 +00:23:28,190 --> 00:23:34,210 +كما قمنا بالتخيل بالنسبة للمثال. الآن، سوف نستخدم + +326 +00:23:34,210 --> 00:23:38,220 +المشكلة الطبيعية. بالطبع، هنا في الطريقة first in and + +327 +00:23:38,220 --> 00:23:43,100 +first out، التخطيط للمجموعات المميزة سيكون باعتبار + +328 +00:23:43,100 --> 00:23:47,220 +العمل اللي قمت به في هذه الفترة فقط، في هذه الفترة + +329 +00:23:47,220 --> 00:23:50,620 +الحالية، ليس كل العمل اللي قمت به على هذه المجموعات. + +330 +00:23:50,620 --> 00:23:56,580 +لذلك، 1500 أخذ 100% في الفترة الأخيرة. لذلك، في هذه + +331 +00:23:56,580 --> 00:24:01,130 +الفترة أخذ 0%. لذلك، لا مجموعات مميزة. في السنة + +332 +00:24:01,130 --> 00:24:05,990 +الأخيرة، 1500 أخذ 60%، لذلك في هذه السنة أخذ فقط 40 + +333 +00:24:05,990 --> 00:24:12,410 +%. لذلك، 40% من 1500، 600. الآن + +334 +00:24:12,410 --> 00:24:19,450 +باعتبار 5500، هم جميعا بدأوا وكانوا مكملين في هذه + +335 +00:24:19,450 --> 00:24:24,910 +السنة. لذلك، أخذوا 100% من المواد الواضحة، و100% من + +336 +00:24:24,910 --> 00:24:29,430 +قيم التحول في هذه السنة الحالية. لذلك، 5500 و5500، + +337 +00:24:29,430 --> 00:24:34,560 +نفس الشيء بالنسبة لـ Normal Spoilage. الـ Abnormal + +338 +00:24:34,560 --> 00:24:40,500 +Spoilage كانوا يأخذون 100% في هذه السنة. 700 و700، و + +339 +00:24:40,500 --> 00:24:47,040 +300 و300. هذه هي المجموعة التقليدية باعتبار عملية + +340 +00:24:47,040 --> 00:24:51,440 +هذه السنة. بالطبع، عملية العمل ينتهي، بالطبع، أيضًا + +341 +00:24:51,440 --> 00:24:58,020 +2000. تأخذ 100% في هذه السنة، لذلك 2 ألف أجهزة، + +342 +00:24:58,020 --> 00:25:04,040 +وتأخذ 50% فقط من مجموعة الانتقال. لذلك، فقط 1 ألف + +343 +00:25:04,040 --> 00:25:13,340 +أجهزة. لذلك، كما نستطيع رؤية هنا، سوف نتحرك + +344 +00:25:13,340 --> 00:25:22,400 +أو دعنا نقول، استخدم الطريقة باعتبار مهمة أن جميع الـ + +345 +00:25:22,400 --> 00:25:34,240 +1500 اللي بدأت في السنة السابقة سيكونون تُدعى جزءين + +346 +00:25:34,240 --> 00:25:40,330 +جيدين. لذلك، كما يمكننا أن نرى هنا، 1500 كلها كانت + +347 +00:25:40,330 --> 00:25:48,190 +تعتبر جيدة ومكتملة، صحيح؟ لذلك، هذا تحت الاسم أن + +348 +00:25:48,190 --> 00:25:52,910 +جميع الانفجارات الأولى التي بدأت في الوقت السابق + +349 +00:25:52,910 --> 00:26:00,370 +كانت جوانات جيدة، وليس هناك شيء في هذه المجال كانت + +350 +00:26:00,370 --> 00:26:07,820 +تعتبر مكسورة. هذا اعتبار تسهيل، بالطبع، لأن إذا لم + +351 +00:26:07,820 --> 00:26:12,940 +نقوم بإعتبار هذا، فسنعتبر أن جزء من 1500 سيكون + +352 +00:26:12,940 --> 00:26:19,300 +أيضًا محطم، وبعد ذلك سيصبح مشكلة أو عملية تخطيط + +353 +00:26:19,300 --> 00:26:24,980 +الأسعار سيكون أكثر مشكلة. لذلك، سنقوم باختيار هذه + +354 +00:26:24,980 --> 00:26:29,860 +الابعاد باعتبار أن 1500 لن يكون + +355 +00:26:36,660 --> 00:26:42,320 +طبعًا، الآن دعنا نذهب إلى الخطوة الثالثة. لا اختلاف + +356 +00:26:42,320 --> 00:26:49,190 +هنا. طريقة رقم 4، بالطبع، لا اختلافات أيضًا، ولكن هنا + +357 +00:26:49,190 --> 00:26:52,790 +في الـ first in and first out، نحن نذهب فقط لتفكير + +358 +00:26:52,790 --> 00:26:58,910 +قيمة التي كانت مقررة في هذه السنة، لذلك نحن نأخذ + +359 +00:26:58,910 --> 00:27:09,100 +الـ 76500 و89100، وليس قيمة 88500 و98100. طبعًا + +360 +00:27:09,100 --> 00:27:11,580 +مقاومة بالمجموعات المناسبة. طبعًا، هذه المجموعات + +361 +00:27:11,580 --> 00:27:15,440 +المناسبة هي لعمل العمل في هذه السنة، لذلك هذه + +362 +00:27:15,440 --> 00:27:18,600 +المجموعات 9 دولار و11 دولار هي المجموعات المناسبة + +363 +00:27:18,600 --> 00:27:22,020 +بالمجموعات المناسبة. طبعًا، في الخطوة الرابعة الآن، + +364 +00:27:22,910 --> 00:27:26,110 +نفس الشيء، نحتاج لنقوم بتخطيط قيمة الـ 7000 + +365 +00:27:26,110 --> 00:27:29,650 +ونحتاج لنقوم بتخطيط قيمة الـ normal spoilage، + +366 +00:27:29,650 --> 00:27:33,970 +وإضافتها إلى الـ 7000. ونحتاج لنقوم بتخطيط قيمة الـ + +367 +00:27:33,970 --> 00:27:37,890 +300 كـ abnormal spoilage. ونحتاج لنقوم بتخطيط قيمة + +368 +00:27:37,890 --> 00:27:42,690 +الـ 2000 كـ ending working process. كما يمكننا أن + +369 +00:27:42,690 --> 00:27:44,690 +نرى هنا، جميع المجموعات الجيدة التي تم إكمالها + +370 +00:27:44,690 --> 00:27:48,090 +وإرحالها إلى 7000 مجموعات. أولًا من كلها في الطريقة + +371 +00:27:48,090 --> 00:27:52,130 +الـ first in and first out، سوف نعتبرها 1500 + +372 +00:27:52,130 --> 00:27:55,770 +المجموعات. الـ 1500 مجموعات التي كانت مقررة في + +373 +00:27:55,770 --> 00:28:02,520 +السنة السابقة كانت 12000، 9000. حيث أن قيمة تنفيذ هذه + +374 +00:28:02,520 --> 00:28:03,920 +(Repeated numbers removed) + +375 +00:28:03,920 --> 00:28:06,260 +(Repeated numbers removed) + +376 +00:28:06,260 --> 00:28:11,000 +(Repeated numbers removed) + +377 +00:28:11,000 --> 00:28:14,160 +(Repeated numbers removed) + +378 +00:28:14,160 --> 00:28:14,240 +(Repeated numbers removed) + +379 +00:28:14,240 --> 00:28:20,560 +(Repeated numbers removed) + +380 +00:28:20,560 --> 00:28:26,660 +(Repeated numbers removed) + +381 +00:28:28,190 --> 00:28:31,330 +والسعر التجاري والتغيير في هذه الفترة الحالية، + +382 +00:28:31,330 --> 00:28:40,790 +لذلك، 5500 × 9، 5500 × 11، يكون 110 ألف دولار. بالطبع، إذا + +383 +00:28:40,790 --> 00:28:47,090 +لم نكن لدينا أي جزء من المخاطرة. سننتهي من الآن لأن + +384 +00:28:47,090 --> 00:28:54,850 +110000 + 27600 سيكون، أو سيكون قصة الجمهور التي تم + +385 +00:28:54,850 --> 00:28:59,990 +إكمالها وإتجاهها لنا. ولكن، لأن لدينا مفارقة عامة، + +386 +00:28:59,990 --> 00:29:03,940 +فالجزء من المفارقة العامة يجب أن يتم إضافة إلى + +387 +00:29:03,940 --> 00:29:09,100 +المجموعات الجيدة التي تم إكمالها وإتجارها. لذلك، ما + +388 +00:29:09,100 --> 00:29:13,280 +هي قيمة هذه المجموعات؟ بالطبع، 700 مجموعات متساوية + +389 +00:29:13,280 --> 00:29:17,940 +بـ 9، ومتساوية بـ 11. قيمة المجموعات 14000، وإضافة + +390 +00:29:17,940 --> 00:29:27,640 +إلى 27600، 110000، و14000، سيعطينا قيمة الـ 7000 مليار + +391 +00:29:27,640 --> 00:29:32,400 +دولار التي تم إكمالها وإدخالها. الآن، الـ Abnormal + +392 +00:29:32,400 --> 00:29:36,220 +Spoilage 300 مليون دولار، 300 مليون دولار متساوية + +393 +00:29:36,220 --> 00:29:39,660 +لـ Direct Materials وConversion Costs، مرتبط بقيمة + +394 +00:29:39,660 --> 00:29:42,580 +9 دولار و11 دولار. + +395 +00:29:42,580 --> 00:29:43,500 +(Repeated "متسابق لدولار" removed) + +396 +00:29:43 + +445 +00:33:20,550 --> 00:33:21,150 +ال .. ال .. ال .. ال .. ال .. ال .. ال .. ال .. ال + +446 +00:33:21,150 --> 00:33:22,010 +.. ال .. ال .. ال .. ال .. ال .. ال .. ال .. ال .. + +447 +00:33:22,010 --> 00:33:22,250 +ال .. ال .. ال .. ال .. ال .. ال .. ال .. ال .. ال + +448 +00:33:22,250 --> 00:33:22,850 +.. ال .. ال .. ال .. ال .. ال .. ال .. ال .. ال .. + +449 +00:33:22,850 --> 00:33:24,470 +ال .. ال .. ال .. ال .. ال .. ال .. ال .. ال .. ال + +450 +00:33:24,470 --> 00:33:26,170 +.. ال .. ال .. ال .. ال .. ال .. ال .. ال .. ال .. + +451 +00:33:26,170 --> 00:33:26,550 +ال .. ال .. ال .. ال .. ال .. ال .. ال .. ال .. ال + +452 +00:33:26,550 --> 00:33:34,870 +.. ال .. ال .. ال + +453 +00:33:36,480 --> 00:33:39,220 +سيقوم بإنقاذ المجموعات من المجموعات من المجموعات + +454 +00:33:39,220 --> 00:33:43,540 +من المجموعات من المجموعات من المجموعات من + +455 +00:33:43,540 --> 00:33:44,000 +المجموعات من المجموعات من المجموعات من المجموعات + +456 +00:33:44,000 --> 00:33:44,740 +من المجموعات من المجموعات من المجموعات من + +457 +00:33:44,740 --> 00:33:44,920 +من المجموعات من المجموعات من المجموعات من + +458 +00:33:44,920 --> 00:33:45,120 +المجموعات من المجموعات من المجموعات من المجموعات + +459 +00:33:45,120 --> 00:33:45,960 +من المجموعات من المجموعات من المجموعات من + +460 +00:33:45,960 --> 00:33:49,640 +المجموعات من المجموعات من المجموعات من المجموعات + +461 +00:33:49,640 --> 00:33:54,620 +من المجموعات من المجموعات من المجموعات من + +462 +00:33:54,620 --> 00:33:58,790 +المجموعات من المجموعات. بالتالي إذا كان لدينا قيمة + +463 +00:33:58,790 --> 00:34:02,710 +ممكن تسجيلها، فسنقوم بتقليل قيمة الـ Spoiled Cost + +464 +00:34:02,710 --> 00:34:08,290 +من قيمة ممكن تسجيلها أو من قيمة ممكن تسجيلها + +465 +00:34:08,290 --> 00:34:12,970 +للمجموعة الـ Spoiled. هل لديك أسئلة؟ الآن، الموضوع + +466 +00:34:12,970 --> 00:34:15,230 +الثاني الذي يجب أن نعتبره في مجموعة الـ Process + +467 +00:34:15,230 --> 00:34:20,070 +Costing هو ما إذا كانت النقطة التحقيقية ليست في نهاية + +468 +00:34:20,070 --> 00:34:26,130 +البرنامج، وما إذا كانت .. دعنا نعتبر نفس المثال عن + +469 +00:34:26,130 --> 00:34:31,590 +أنزيو، أعتقد أنها شركة تصميم، بدلاً من أن يكون + +470 +00:34:31,590 --> 00:34:40,170 +النقطة التحقيقية 100%. دعنا نعتبرها 55% أو 20%، + +471 +00:34:40,170 --> 00:34:47,980 +بالطبع كما رأينا قبل قصة الـ Normal Spoilage أضافت + +472 +00:34:47,980 --> 00:34:56,320 +إلى قيم المجلدات المكملين، صحيح؟ كما رأينا فقط، + +473 +00:34:56,320 --> 00:35:01,720 +قيم الـ Spoilage أو الـ Normal Spoilage أضافت إلى + +474 +00:35:01,720 --> 00:35:07,060 +قيم المجلدات المكملين، الـ 7000 مجلد. طيب، لماذا + +475 +00:35:07,060 --> 00:35:13,520 +لم نُجمّع بعض هذه القيم من الـ Normal Spoilage إلى + +476 +00:35:13,520 --> 00:35:15,280 +العمل النهائي؟ + +477 +00:35:22,240 --> 00:35:27,520 +مرة أخرى، كما نستطيع أن نرى هنا، من مثالنا، إذا + +478 +00:35:27,520 --> 00:35:31,360 +كانت استخدامها أو تحت استخدام عدد المساعد أو الـ + +479 +00:35:31,360 --> 00:35:36,290 +FIFO، الجامعات الكامة من الـ Normal Spoilage كانت + +480 +00:35:36,290 --> 00:35:41,530 +مجموعة، دعنا نقول، أو كانت مُضافة إلى المجموعات + +481 +00:35:41,530 --> 00:35:45,250 +المتميزة بشكل جيد، صحيح؟ كما نستطيع أن نرى هنا، + +482 +00:35:45,250 --> 00:35:51,430 +14000 كانت مُضافة إلى 7000 مجموعات. لماذا لم نأخذ أو + +483 +00:35:51,430 --> 00:35:56,070 +نعتبر أن بعض هذه الجامعة ستكون مُضافة للوصول للعمل + +484 +00:35:56,070 --> 00:36:00,390 +الأخير؟ هل نحتاج أن نعتبر أنّه قد يكون هناك مُضافة + +485 +00:36:00,390 --> 00:36:08,910 +للوصول للعمل الآخر؟ إذا نعم، لماذا؟ وإذا لا، لماذا؟ + +486 +00:36:08,910 --> 00:36:17,730 +لأ لأ لأ لأ لأ لأ + +487 +00:36:17,730 --> 00:36:20,470 +لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ + +488 +00:36:20,470 --> 00:36:20,550 +لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ + +489 +00:36:20,550 --> 00:36:20,630 +لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ + +490 +00:36:20,630 --> 00:36:20,710 +لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ + +491 +00:36:20,710 --> 00:36:28,230 +لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ لأ + +492 +00:36:28,260 --> 00:36:32,500 +مجموعات جيدة، المجموعات التي كانت تعتبر جيدة بعد + +493 +00:36:32,500 --> 00:36:37,740 +نقطة التحقيق. لذلك لم يتم تحقيق 2000 مجموعات، لذلك + +494 +00:36:37,740 --> 00:36:43,800 +لسنا نتعامل مع أي مجموعات عادية للعمل التهيئي، لكن + +495 +00:36:43,800 --> 00:36:51,730 +ماذا إذا كان عمل التهيئي؟ لدينا عملية تصل إلى نقطة + +496 +00:36:51,730 --> 00:36:58,190 +الانتقال والتحول إلى نقطة الانتقال. هل نجمع بعض + +497 +00:36:58,190 --> 00:37:00,510 +المجالات من عملية الانتقال العادي إلى عملية + +498 +00:37:00,510 --> 00:37:05,370 +الانتهاء؟ بالطبع قلنا أن الـ normal spoilage هو + +499 +00:37:05,370 --> 00:37:09,470 +مجموعة من جميع الجوانات الجيدة، بما أنها تم + +500 +00:37:09,470 --> 00:37:14,670 +تكميلها أو نعتبرها عملية انتهاءها، لذلك سيكونوا + +501 +00:37:14,670 --> 00:37:18,490 +مجموعتين أو قيمة الـ normal spoilage ستكون مجموعة + +502 +00:37:18,490 --> 00:37:23,070 +إلى الجوانات الجيدة، بما أن هذه الجوانات الجيدة + +503 +00:37:23,070 --> 00:37:29,610 +تمت أو لا. هل لديك أسئلة؟ نعم + +504 +00:37:33,640 --> 00:37:38,060 +نعم، نعم + +505 +00:37:38,060 --> 00:37:41,880 +، + +506 +00:37:41,880 --> 00:37:48,780 +نعم، نعم، نعم، نعم، نعم، نعم، نعم، نعم، + +507 +00:37:48,780 --> 00:37:52,220 +نعم، نعم، نعم، + +508 +00:37:52,220 --> 00:37:55,780 +نعم، نعم، نعم، نعم، نعم، نعم، نعم، نعم، + +509 +00:37:55,780 --> 00:37:56,340 +نعم، نعم، نعم، نعم، نعم، نعم، نعم، نعم، + +510 +00:37:56,340 --> 00:37:56,660 +نعم، نعم، نعم، نعم، نعم، نعم، نعم، نعم، + +511 +00:37:56,660 --> 00:37:57,640 +نعم، نعم، نعم، نعم، نعم، نعم، نعم، نعم، + +512 +00:37:57,640 --> 00:37:57,900 +نعم، نعم، نعم، نعم، نعم، نعم، نعم، نعم، + +513 +00:38:03,220 --> 00:38:06,420 +we are going... we are going to reduce the working + +514 +00:38:06,420 --> 00:38:09,920 +process or we are going to reduce the costs that + +515 +00:38:09,920 --> 00:38:13,580 +are within the working process for this specific + +516 +00:38:13,580 --> 00:38:19,860 +department by realizing, let us say, the realizable + +517 +00:38:19,860 --> 00:38:22,580 +value or the saleable value of these units + +518 +00:38:25,460 --> 00:38:31,180 +بالطبع، يعني هذه الدراسات كانت قد اكتشفت وكانت قد + +519 +00:38:31,180 --> 00:38:34,220 +دُوّنت في عملية البرنامج، صحيح؟ الآن إذا كانت هذه + +520 +00:38:34,220 --> 00:38:38,740 +الدراسات يجب أن تُقلّل، فسأقوم بتقليل، سأقوم بتقليل + +521 +00:38:38,740 --> 00:38:41,740 +عملية البرنامج لدراسة هذا المجلد المحدد، صحيح؟ + +522 +00:38:41,740 --> 00:38:46,240 +وعلى الجانب الآخر، سأقوم بتقليل قيمة ممكن تسليم + +523 +00:38:46,240 --> 00:38:49,680 +لهذه الأجهزة البرنامج، كمخصصة عملية البرنامج. When + +524 +00:38:49,680 --> 00:38:57,240 +we saw the journal, we did not have any saleable + +525 +00:38:57,240 --> 00:39:01,640 +value for the... if we have, we are going to + +526 +00:39:01,640 --> 00:39:05,820 +recognize another journal entry + +527 +00:39:10,830 --> 00:39:13,990 +إذا كان لدينا قيمة مُستحيلة، إذا كان لدينا قيمة + +528 +00:39:13,990 --> 00:39:19,110 +مُستحيلة لجزء من الـ Spoiled units، لذلك قيمة أو + +529 +00:39:19,110 --> 00:39:20,190 +قيمة الجزء من الجزء من الجزء من الجزء من الجزء من + +530 +00:39:20,190 --> 00:39:21,310 +الجزء من الجزء من الجزء من الجزء من الجزء من الجزء + +531 +00:39:21,310 --> 00:39:22,190 +من الجزء من الجزء من الجزء من الجزء من الجزء من + +532 +00:39:22,190 --> 00:39:23,990 +الجزء من الجزء من الجزء من الجزء من الجزء من الجزء + +533 +00:39:23,990 --> 00:39:24,130 +من الجزء من الجزء من الجزء من الجزء من الجزء من + +534 +00:39:24,130 --> 00:39:24,150 +الجزء من الجزء من الجزء من الجزء من الجزء من الجزء + +535 +00:39:24,150 --> 00:39:24,190 +من الجزء من الجزء من الجزء من الجزء من الجزء من + +536 +00:39:24,190 --> 00:39:33,770 +الجزء من الجزء من الجزء من الجزء من الجزء من الجز + +537 +00:39:33,800 --> 00:39:37,280 +this amount, how we are going to reduce this amount + +538 +00:39:37,280 --> 00:39:41,280 +by reducing the working process and realizing or + +539 +00:39:41,280 --> 00:39:44,640 +recognizing the saleable value as or the + +540 +00:39:44,640 --> 00:39:46,700 +realizable value of these spoiled units as an + +541 +00:39:46,700 --> 00:39:50,880 +inventory. وضحت ولا موضحتش؟ + +542 +00:39:53,780 --> 00:39:55,000 +يا عزيزي، يا عزيزي، يا عزيزي، يا عزيزي، يا عزيزي، + +543 +00:39:55,000 --> 00:40:03,560 +يا عزيزي، يا عزيزي، يا عزيزي، يا عزيزي، + +544 +00:40:03,560 --> 00:40:12,640 +يا عزيزي + +545 +00:40:12,750 --> 00:40:16,670 +ما هو، أنا في النهاية إذا أنا خفضت كامل التكاليف، + +546 +00:40:16,670 --> 00:40:19,450 +اللي هي تبعت إيش؟ تبعت الألف وحدة، بغض النظر هل + +547 +00:40:19,450 --> 00:40:23,070 +كانت سبعمئة ولا ثلاثمئة، هل كانت .. خلّينيش نحكي + +548 +00:40:23,070 --> 00:40:26,110 +ثمانمئة وحدة ولا متين وحدة، أنا خفضت إيش مالك، كامل + +549 +00:40:26,110 --> 00:40:29,130 +التكاليف، فبالتالي بكل بساطة أنا الآن راح أجي + +550 +00:40:29,130 --> 00:40:32,950 +أعترف أن أنا قيمة التكلفة اللي كانت موجودة .. يعني + +551 +00:40:32,950 --> 00:40:36,510 +أنا الآن بكل بساطة كانت مثلاً عشرة آلاف، العشرة آلاف + +552 +00:40:36,510 --> 00:40:38,870 +هذه وزعتها بناءً على سبعمئة وحدة وثلاثمئة وحدة، + +553 +00:40:38,870 --> 00:40:42,330 +صح؟ الآن راح تبطل عشرة آلاف، راح تصير مثلاً تسعة + +554 +00:40:42,330 --> 00:40:44,310 +آلاف، التسعة آلاف هي اللي أنا راح أوزع على + +555 +00:40:44,310 --> 00:40:46,710 +السبعمئة وحدة والثلاثمئة وحدة، نفس الطريقة اللي + +556 +00:40:46,710 --> 00:40:51,290 +كنا نوزعها، لأ، الوحدات راح تظلها زي ما هي، لكن + +557 +00:40:51,290 --> 00:40:55,780 +قيمة الوحدات هذه هي اللي راح تنخفض، تمام هيك؟ بعدين + +558 +00:40:55,780 --> 00:40:58,800 +بكل بساطة يعني ال .. ال .. القيود اللي إحنا توّي + +559 +00:40:58,800 --> 00:41:02,400 +شفناها هي .. هي راح تضل، لكن القيمة هي اللي راح + +560 +00:41:02,400 --> 00:41:06,600 +تنخفض، تمام؟ يعني أنا هذه التكاليف راح تنخفض، وهذه + +561 +00:41:06,600 --> 00:41:09,880 +التكلفة راح تنخفض برضه، طبعاً في المقابل راح يكون + +562 +00:41:09,880 --> 00:41:13,680 +في عندي قيد إضافي هون اللي هو معرفة أو يعني + +563 +00:41:13,680 --> 00:41:16,500 +الاعتراف بتخفيض اللي هو الـ working process أو + +564 +00:41:16,500 --> 00:41:20,600 +التكاليف اللي أنا كتبتها في هذا الحساب، أو بدي أشيل + +565 +00:41:20,600 --> 00:41:22,740 +هذه التكلفة من هذا الحساب اللي هو الـ working + +566 +00:41:22,740 --> 00:41:26,140 +process للـ finished أو للـ forming department، تمام + +567 +00:41:26,140 --> 00:41:29,240 +وبدي أجي أعترف بالـ saleable value as an inventory + +568 +00:41:29,240 --> 00:41:32,020 +لأن أنا راح أحط الـ spoiled units على جنب على أساس أن + +569 +00:41:32,020 --> 00:41:35,400 +أنا بدي أبيعهم، فبالتالي بأعترف بـ inventory للـ + +570 +00:41:35,400 --> 00:41:39,080 +spoiled units بالقيمة البيعية لإياهم، فبالتالي + +571 +00:41:39,080 --> 00:41:40,980 +بيكون في عندي قيد إضافي، وثالث + +572 +00:42:03,760 --> 00:42:05,160 +لالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالالال + +573 +00:42:10,590 --> 00:42:14,610 +الآن دعنا نعتبر ما إذا كان لدينا أكثر من واحدة أو + +574 +00:42:14,610 --> 00:42:17,110 +دعنا نقول ليس أكثر من واحدة، بالطبع يمكن أن يكون + +575 +00:42:17,110 --> 00:42:21,490 +لدينا أكثر من واحدة نقطة تحقيق، لكن دعنا نعتبر ما + +576 +00:42:21,490 --> 00:42:25,770 +إذا لم تكن نقطة التحقيق 100%. بالطبع كما نستطيع أن + +577 +00:42:25,770 --> 00:42:30,370 +نرى هنا، لدينا حالات مختلفة. 100% وهي نفس الشيء الذي + +578 +00:42:30,370 --> 00:42:35,590 +أخذناه فقط الآن، ولكن ما إذا كانت نقطة التحقيق 55% + +579 +00:42:35,590 --> 00:42:44,230 +أو ما إذا كانت نقطة التحقيق 20%. أفضل شيء لكي تفهم ما + +580 +00:42:44,230 --> 00:42:51,010 +سيكون الفرق هنا، في هذه الحالة هو أننا سنجيب على + +581 +00:42:51,010 --> 00:43:00,160 +السؤال التالي: ما هي المجلدات التي تم تحقيقها في هذه + +582 +00:43:00,160 --> 00:43:05,740 +الوقت المحدد؟ إذا كنت أستطيع أن أختار أو أختار ما + +583 +00:43:05,740 --> 00:43:10,880 +هي المجلدات التي تم تحقيقها في هذا الوقت، لذلك + +584 +00:43:10,880 --> 00:43:15,420 +أستطيع أن أعرف ما هي المعدد من المجلدات أو من + +585 +00:43:15,420 --> 00:43:20,670 +المجلدات الجيدة، صحيح؟ ومن ثم نستطيع أن نفكر أو نخطط + +586 +00:43:20,670 --> 00:43:25,210 +ما سيكون الـ Normal Spoilage من هذه الأجزاء + +587 +00:43:25,210 --> 00:43:28,330 +الجيدة، لذلك كما نستطيع أن نرى هنا، قلنا + +588 +00:43:28,330 --> 00:43:38,110 +باعتبارنا أننا لدينا 1500 في البداية للعمل، صحيح؟ + +589 +00:43:38,110 --> 00:43:42,510 +لدينا 5500 بدأت + +590 +00:43:44,850 --> 00:43:49,790 +and completed, correct? And of course we have two + +591 +00:43:49,790 --> 00:43:56,010 +thousand as ending work in process, and of course + +592 +00:43:56,010 --> 00:43:59,030 +we have one thousand as spoiled + +593 +00:44:04,210 --> 00:44:11,490 +هذه هي نتيجة المجموعات. 1500 المجموعات + 5000 + +594 +00:44:11,490 --> 00:44:14,570 +المجموعات + 7000 المجموعات + 7000 + +595 +00:44:14,570 --> 00:44:16,130 +المجموعات + 2000 المجموعات + 9000 + +596 +00:44:16,130 --> 00:44:18,070 +المجموعات + 1000 المجموعات + 10000 + +597 +00:44:18,070 --> 00:44:20,390 +المجموعات + هذه هي المجموعات التي تعتمد عليها + +598 +00:44:20,390 --> 00:44:26,750 +أو التي كانت تعتمد عليها الآن لكي نعتمد + +599 +00:44:27,820 --> 00:44:30,800 +الـ Normal Spoilage والـ Abnormal Spoilage، بالطبع + +600 +00:44:30,800 --> 00:44:34,700 +قلنا بأن الـ Normal Spoilage هو واحدة من المجموعات + +601 +00:44:34,700 --> 00:44:39,840 +الجيدة، لذلك يجب أن نتأكد من مدى المجموعات الجيدة + +602 +00:44:39,840 --> 00:44:43,720 +ولا يمكننا أن نتأكد من مدى المجموعات الجيدة أو عدد + +603 +00:44:43,720 --> 00:44:49,100 +المجموعات الجيدة إذا لم نجيب على السؤال الذي قلناه + +604 +00:44:49,100 --> 00:44:53,140 +قبل قليل، ما هي المجموعات التي تم تحقيقها في هذا + +605 +00:44:53,140 --> 00:45:00,080 +الوقت. دعنا نعتبرها 100%. بالطبع بالنسبة للمقاطع + +606 +00:45:00,080 --> 00:45:06,680 +100%، المقاطع، المقاطعة موجودة في نهاية العمل، + +607 +00:45:06,680 --> 00:45:12,020 +فالمقاطع 2000 مقاطعة موجودة في نهاية العمل كانت + +608 +00:45:12,020 --> 00:45:20,200 +مقاطعة في هذه السنة؟ البرنامج، الانتهاء يبدأ + +609 +00:45:20,200 --> 00:45:26,980 +في هذا الوقت ويتوقف في الـ 50% أو الـ 50% من + +610 +00:45:26,980 --> 00:45:31,440 +الكمال، صحيح؟ لذلك، هل وصل إلى 100%؟ هل وصل إلى + +611 +00:45:31,440 --> 00:45:36,640 +نقطة التحقيق؟ كانت تحقق في هذا الوقت؟ لم تكن تحقق + +612 +00:45:39,230 --> 00:45:45,690 +الـ 5500 بدأت وكملت أيضًا في هذه السنة، لذلك إذا + +613 +00:45:45,690 --> 00:45:50,650 +كانت مكملة، لذلك وصلت إلى 100%، لذلك وصلت إلى نقطة + +614 +00:45:50,650 --> 00:45:56,350 +التحقيق، لذلك وصلت إلى نقطة التحقيق. الـ 1500، + +615 +00:45 + +667 +00:50:04,150 --> 00:50:10,210 +السنة. الـ 1500 وصلت + +668 +00:50:10,210 --> 00:50:15,050 +إلى 60% في السنة السابقة. لذلك تم تحقيقها في السنة + +669 +00:50:15,050 --> 00:50:18,870 +السابقة. لذلك تم تحقيقها في السنة السابقة وليس في + +670 +00:50:18,870 --> 00:50:21,550 +السنة الحالية. لذلك كما نستطيع أن نرى هنا، + +671 +00:50:25,890 --> 00:50:29,490 +سيكون 10% مرتبط بمجرد المجموعات الجيدة، بالطبع + +672 +00:50:29,490 --> 00:50:35,630 +لدينا المجموعات التي تم تحقيقها 8500 + +673 +00:50:35,630 --> 00:50:42,630 +minus 1000 which will equal 7500 multiplied by 10 + +674 +00:50:42,630 --> 00:50:46,670 +%، لذلك سيكون الـ normal spoilage 750. بالطبع، إذا + +675 +00:50:46,670 --> 00:50:50,670 +لم يكن هذا صحيحًا كافيًا، يمكنك أن ترسم التعريف + +676 +00:50:50,670 --> 00:50:59,790 +التالي. الـ 1500 يبدأ من الـ 60% و يتم إكماله .. بدأت + +677 +00:50:59,790 --> 00:51:07,750 +و تم إكمالها بقيمة 5500. بالطبع ستذهب من 0% إلى 100 + +678 +00:51:07,750 --> 00:51:13,810 +%. ثم عملية عملية عملية عملية عملية عملية عملية + +679 +00:51:13,810 --> 00:51:13,870 +عملية عملية عملية عملية عملية عملية عملية عملية + +680 +00:51:13,870 --> 00:51:14,230 +عملية عملية عملية عملية عملية عملية عملية عملية + +681 +00:51:14,230 --> 00:51:15,890 +عملية عملية عملية عملية عملية عملية عملية عملية + +682 +00:51:15,890 --> 00:51:16,290 +عملية عملية عملية عملية عملية عملية عملية عملية + +683 +00:51:16,290 --> 00:51:16,370 +عملية عملية عملية عملية عملية عملية عملية عملية + +684 +00:51:16,370 --> 00:51:17,030 +عملية عملية عملية عملية عملية عملية عملية عملية + +685 +00:51:17,030 --> 00:51:17,510 +عملية عملية عملية عملية عملية عملية عملية عملية + +686 +00:51:17,510 --> 00:51:23,130 +عملية عملية عملية عملية عملية عملية عملية عملية + +687 +00:51:23,130 --> 00:51:31,750 +عملية عملية عملية. وإذا كانت في الـ 55% فقط، فسيكون + +688 +00:51:31,750 --> 00:51:36,230 +الـ 5500 محققة كما نستطيع أن نرى هنا، الانتصاف فقط + +689 +00:51:36,230 --> 00:51:41,950 +مع الـ 5500. وإذا كانت في الـ 20% فسيكون المجموعات + +690 +00:51:41,950 --> 00:51:49,870 +محققة الـ 5500 والـ 2000. لذلك إذا كان لديك مشاكل في + +691 +00:51:49,870 --> 00:51:54,610 +التصميم أو التحكيم عن ما هو الوضع المحفظ لذلك يمكنك + +692 +00:51:54,610 --> 00:51:58,770 +استخدام دائمًا هذا البرنامج. إن شاء الله سوف نستمر + +693 +00:51:58,770 --> 00:52:03,850 +بالتحديث عن الـ Spoilage في المرة القادمة. شكراً + +694 +00:52:03,850 --> 00:52:06,290 +للمستمعين، وأراك المرة القادمة إن شاء الله. diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/l-daQOMS9KI_raw.json b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/l-daQOMS9KI_raw.json new file mode 100644 index 0000000000000000000000000000000000000000..ba09e76a31ed33ad399f1d5514e8bda03c9b5a53 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/l-daQOMS9KI_raw.json @@ -0,0 +1 @@ +{"segments": [{"id": 1, "seek": 4338, "start": 23.2, "end": 43.38, "text": "مرحبًا بكم جميعًا اليوم إن شاء الله سنكمل مع ما بدأناه السابق مع القصة الثالثة عشان الـ 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المخاطرة", "probability": 0.56524658203125}, {"start": 41.06, "end": 41.66, "word": " التي", "probability": 0.69677734375}, {"start": 41.66, "end": 42.04, "word": " لا", "probability": 0.806640625}, {"start": 42.04, "end": 42.34, "word": " تتجاوز", "probability": 0.5605367024739584}, {"start": 42.34, "end": 43.38, "word": " معاملات", "probability": 0.5691070556640625}], "temperature": 1.0}, {"id": 2, "seek": 6820, "start": 45.23, "end": 68.21, "text": "المستخدم الأخير أو المجموعات الجيدة أو المجموعات الجيدة والتي لا يمكن تصحيحها أيضًا، لذلك هذه أو هذه المجموعات تعتبر مخاطرات، بالطبع على الجانب الآخر، المجموعة التي نعملها هي مجموعات خاطئة أيضًا، أيضًا لا تتجاوز مصممات جيدة أو مصممات", "tokens": [45340, 14851, 9778, 40448, 16247, 9778, 13546, 34051, 9673, 7435, 2304, 45367, 9307, 25724, 25708, 3660, 34051, 9673, 7435, 2304, 45367, 9307, 25724, 25708, 3660, 16070, 31371, 20193, 7251, 43020, 6055, 9381, 5016, 1829, 5016, 11296, 36632, 11242, 14111, 995, 12399, 5296, 8848, 23275, 29538, 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49.31, "word": " الجيدة", "probability": 0.7828776041666666}, {"start": 49.31, "end": 49.53, "word": " أو", "probability": 0.9384765625}, {"start": 49.53, "end": 49.75, "word": " المجموعات", "probability": 0.6462890625}, {"start": 49.75, "end": 50.27, "word": " الجيدة", "probability": 0.74951171875}, {"start": 50.27, "end": 50.79, "word": " والتي", "probability": 0.146759033203125}, {"start": 50.79, "end": 51.65, "word": " لا", "probability": 0.43408203125}, {"start": 51.65, "end": 53.05, "word": " يمكن", "probability": 0.863525390625}, {"start": 53.05, "end": 53.99, "word": " تصحيحها", "probability": 0.6049601236979166}, {"start": 53.99, "end": 54.97, "word": " أيضًا،", "probability": 0.705126953125}, {"start": 54.97, "end": 55.47, "word": " لذلك", "probability": 0.7337239583333334}, {"start": 55.47, "end": 55.93, "word": " هذه", "probability": 0.609375}, {"start": 55.93, "end": 56.27, "word": " أو", "probability": 0.425537109375}, {"start": 56.27, "end": 56.63, "word": " هذه", "probability": 0.85107421875}, {"start": 56.63, "end": 56.97, "word": " المجموعات", "probability": 0.8533203125}, {"start": 56.97, "end": 58.03, "word": " تعتبر", "probability": 0.5863444010416666}, {"start": 58.03, "end": 59.01, "word": " مخاطرات،", "probability": 0.39154052734375}, {"start": 59.01, "end": 59.47, "word": " بالطبع", "probability": 0.84344482421875}, {"start": 59.47, "end": 59.77, "word": " على", "probability": 0.59619140625}, {"start": 59.77, "end": 60.09, "word": " الجانب", "probability": 0.647705078125}, {"start": 60.09, "end": 60.53, "word": " الآخر،", "probability": 0.59478759765625}, {"start": 60.53, "end": 60.63, "word": " المجموعة", "probability": 0.559521484375}, {"start": 60.63, "end": 60.63, "word": " التي", "probability": 0.7119140625}, {"start": 60.63, "end": 61.33, "word": " نعملها", "probability": 0.8731689453125}, {"start": 61.33, "end": 61.47, "word": " هي", "probability": 0.5283203125}, {"start": 61.47, "end": 61.59, "word": " مجموعات", "probability": 0.787890625}, {"start": 61.59, "end": 62.33, "word": " خاطئة", "probability": 0.583465576171875}, {"start": 62.33, "end": 63.57, "word": " أيضًا،", "probability": 0.8966796875}, {"start": 63.57, "end": 63.97, "word": " أيضًا", "probability": 0.835693359375}, {"start": 63.97, "end": 64.29, "word": " لا", "probability": 0.5693359375}, {"start": 64.29, "end": 64.65, "word": " تتجاوز", "probability": 0.5514322916666666}, {"start": 64.65, "end": 65.81, "word": " مصممات", "probability": 0.509130859375}, {"start": 65.81, "end": 66.33, "word": " جيدة", "probability": 0.7145182291666666}, {"start": 66.33, "end": 66.91, "word": " أو", "probability": 0.7109375}, {"start": 66.91, "end": 68.21, "word": " مصممات", "probability": 0.94970703125}], "temperature": 1.0}, {"id": 3, "seek": 9087, "start": 69.07, "end": 90.87, "text": "أو التي تحتاجها المستخدم الأخير ولكنها يمكن أن تتم تصحيحها بشكل أفضل لتصحيحها كجودة جمهورية وطبعاً مصطلح الأخير هو الصحراء وقلنا بأن الصحراء هو المواد المجاورة من أي عملية تصحيح مصطلح طبعاً بدأنا حديثنا مع الـ Spoilage", "tokens": [10721, 2407, 38392, 6055, 33753, 26108, 11296, 9673, 14851, 9778, 40448, 16247, 9778, 13546, 35525, 19452, 11296, 7251, 43020, 14739, 6055, 39237, 6055, 9381, 5016, 1829, 5016, 11296, 4724, 8592, 28820, 5551, 5172, 11242, 1211, 5296, 2655, 9381, 5016, 1829, 5016, 11296, 9122, 7435, 23328, 3660, 10874, 2304, 3224, 13063, 10632, 4032, 9566, 3555, 3615, 995, 14111, 3714, 9381, 9566, 1211, 5016, 16247, 9778, 13546, 31439, 31767, 5016, 2288, 16606, 4032, 4587, 1211, 8315, 4724, 33456, 31767, 5016, 2288, 16606, 31439, 9673, 14407, 3215, 9673, 7435, 995, 13063, 3660, 9154, 36632, 6225, 42213, 10632, 6055, 9381, 5016, 1829, 5016, 3714, 9381, 9566, 1211, 5016, 23032, 3555, 3615, 995, 14111, 47525, 10721, 8315, 11331, 16254, 12984, 8315, 20449, 2423, 39184, 45011, 48066], "avg_logprob": -0.7095287158840993, "compression_ratio": 1.84037558685446, "no_speech_prob": 5.960464477539063e-08, "words": [{"start": 69.07, "end": 69.27, "word": 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لتصحيحها", "probability": 0.5736955915178571}, {"start": 75.59, "end": 76.89, "word": " كجودة", "probability": 0.4743804931640625}, {"start": 76.89, "end": 77.33, "word": " جمهورية", "probability": 0.51376953125}, {"start": 77.33, "end": 78.37, "word": " وطبعاً", "probability": 0.5929972330729166}, {"start": 78.37, "end": 79.07, "word": " مصطلح", "probability": 0.5961669921875}, {"start": 79.07, "end": 79.45, "word": " الأخير", "probability": 0.5621744791666666}, {"start": 79.45, "end": 80.73, "word": " هو", "probability": 0.5146484375}, {"start": 80.73, "end": 81.39, "word": " الصحراء", "probability": 0.4645233154296875}, {"start": 81.39, "end": 82.41, "word": " وقلنا", "probability": 0.7481689453125}, {"start": 82.41, "end": 82.63, "word": " بأن", "probability": 0.45513916015625}, {"start": 82.63, "end": 83.05, "word": " الصحراء", "probability": 0.9766845703125}, {"start": 83.05, "end": 83.35, "word": " هو", "probability": 0.486572265625}, {"start": 83.35, "end": 83.37, "word": " المواد", "probability": 0.4669189453125}, {"start": 83.37, "end": 84.73, "word": " المجاورة", "probability": 0.4501953125}, {"start": 84.73, "end": 85.23, "word": " من", "probability": 0.90869140625}, {"start": 85.23, "end": 85.59, "word": " أي", "probability": 0.76806640625}, {"start": 85.59, "end": 86.59, "word": " عملية", "probability": 0.6240234375}, {"start": 86.59, "end": 86.59, "word": " تصحيح", "probability": 0.634912109375}, {"start": 86.59, "end": 87.25, "word": " مصطلح", "probability": 0.5477294921875}, {"start": 87.25, "end": 87.81, "word": " طبعاً", "probability": 0.783251953125}, {"start": 87.81, "end": 88.41, "word": " بدأنا", "probability": 0.8411458333333334}, {"start": 88.41, "end": 90.09, "word": " حديثنا", "probability": 0.526336669921875}, {"start": 90.09, "end": 90.31, "word": " مع", "probability": 0.53466796875}, {"start": 90.31, "end": 90.35, "word": " الـ", "probability": 0.15557861328125}, {"start": 90.35, "end": 90.87, "word": " Spoilage", "probability": 0.670654296875}], "temperature": 1.0}, {"id": 4, "seek": 10682, "start": 91.58, "end": 106.82, "text": "قلنا لكي تعتمد على الاضحكات، بالطبع الوضع الرئيسي لتعتمد على الاضحكات أو السبب الرئيسي لتعتمد على الاضحكات هو لكي تتحكم في اضحكاتنا، لكي تتعامل مع اضحكاتنا، لكي تقوم بتقلي اضحكاتنا، بالطبع قلنا", "tokens": [4587, 1211, 8315, 5296, 4117, 1829, 6055, 34268, 2304, 3215, 15844, 2423, 46958, 5016, 4117, 9307, 12399, 20666, 9566, 3555, 3615, 2423, 2407, 11242, 3615, 34892, 19986, 1829, 3794, 1829, 5296, 2655, 34268, 2304, 3215, 15844, 2423, 46958, 5016, 4117, 9307, 34051, 21136, 3555, 3555, 34892, 19986, 1829, 3794, 1829, 5296, 2655, 34268, 2304, 3215, 15844, 2423, 46958, 5016, 4117, 9307, 31439, 5296, 4117, 1829, 6055, 2655, 5016, 24793, 8978, 1975, 11242, 5016, 4117, 9307, 8315, 12399, 5296, 4117, 1829, 6055, 2655, 3615, 10943, 1211, 20449, 1975, 11242, 5016, 4117, 9307, 8315, 12399, 5296, 4117, 1829, 6055, 4587, 20498, 39894, 4587, 20292, 1975, 11242, 5016, 4117, 9307, 8315, 12399, 20666, 9566, 3555, 3615, 12174, 1211, 8315], "avg_logprob": -0.40224358668694127, "compression_ratio": 2.517730496453901, "no_speech_prob": 5.960464477539063e-08, "words": [{"start": 91.58, "end": 92.24, "word": "قلنا", "probability": 0.5585123697916666}, {"start": 92.24, "end": 92.58, "word": " لكي", "probability": 0.4060465494791667}, {"start": 92.58, "end": 93.2, "word": " تعتمد", "probability": 0.641357421875}, {"start": 93.2, "end": 93.36, "word": " على", "probability": 0.64404296875}, {"start": 93.36, "end": 94.26, "word": " الاضحكات،", "probability": 0.39031982421875}, {"start": 94.26, "end": 94.7, "word": " بالطبع", "probability": 0.811279296875}, {"start": 94.7, "end": 95.48, "word": " الوضع", "probability": 0.5102386474609375}, {"start": 95.48, "end": 95.76, "word": " الرئيسي", "probability": 0.8486328125}, {"start": 95.76, "end": 97.04, "word": " لتعتمد", "probability": 0.762744140625}, {"start": 97.04, "end": 97.18, "word": " على", "probability": 0.9140625}, {"start": 97.18, "end": 97.9, "word": " الاضحكات", "probability": 0.90888671875}, {"start": 97.9, "end": 98.24, "word": " أو", "probability": 0.88623046875}, {"start": 98.24, "end": 98.46, "word": " السبب", "probability": 0.7548828125}, {"start": 98.46, "end": 99.1, "word": " الرئيسي", "probability": 0.96796875}, {"start": 99.1, "end": 99.6, "word": " لتعتمد", "probability": 0.90166015625}, {"start": 99.6, "end": 99.74, "word": " على", "probability": 0.90966796875}, {"start": 99.74, "end": 100.32, "word": " الاضحكات", "probability": 0.93134765625}, {"start": 100.32, "end": 100.48, "word": " هو", "probability": 0.4462890625}, {"start": 100.48, "end": 101.36, "word": " لكي", "probability": 0.5638834635416666}, {"start": 101.36, "end": 101.86, "word": " تتحكم", "probability": 0.572662353515625}, {"start": 101.86, "end": 102.06, "word": " في", "probability": 0.65869140625}, {"start": 102.06, "end": 102.68, "word": " اضحكاتنا،", "probability": 0.7476283482142857}, {"start": 102.68, "end": 103.06, "word": " لكي", "probability": 0.8645833333333334}, {"start": 103.06, "end": 103.44, "word": " تتعامل", "probability": 0.66337890625}, {"start": 103.44, "end": 103.5, "word": " مع", "probability": 0.1650390625}, {"start": 103.5, "end": 104.18, "word": " اضحكاتنا،", "probability": 0.9404296875}, {"start": 104.18, "end": 104.6, "word": " لكي", "probability": 0.93896484375}, {"start": 104.6, "end": 105.0, "word": " تقوم", "probability": 0.5856119791666666}, {"start": 105.0, "end": 105.12, "word": " بتقلي", "probability": 0.6238606770833334}, {"start": 105.12, "end": 106.08, "word": " اضحكاتنا،", "probability": 0.8663504464285714}, {"start": 106.08, "end": 106.42, "word": " بالطبع", "probability": 0.8599853515625}, {"start": 106.42, "end": 106.82, "word": " قلنا", "probability": 0.796142578125}], "temperature": 1.0}, {"id": 5, "seek": 13321, "start": 107.39, "end": 133.21, "text": "بإمكان الـ Spoilage يتم مقاطعه إلى اتجارات مختلفة. الأول هو الـ Spoilage الطبيعي والثاني هو الـ Spoilage غير طبيعي. قلنا بأن الـ Spoilage الطبيعي هو بسبب عملية عملية أي عملية صناعة بشكل طبيعي. أو يمكن أن يتم حفظه ويمكن أن يتم حفظه .. آسف، لا يمكن أن يتم حفظه، لا يمكن أن يتم حفظه. لذلك، هذا يعتبر", "tokens": [3555, 28814, 2304, 41361, 2423, 39184, 45011, 48066, 7251, 39237, 3714, 4587, 41193, 3615, 3224, 30731, 1975, 2655, 7435, 9640, 9307, 3714, 46456, 46538, 3660, 13, 16247, 12610, 31439, 2423, 39184, 45011, 48066, 41950, 21292, 3615, 1829, 16070, 12984, 7649, 1829, 31439, 2423, 39184, 45011, 48066, 32771, 13546, 23032, 21292, 3615, 1829, 13, 12174, 1211, 8315, 4724, 33456, 2423, 39184, 45011, 48066, 41950, 21292, 3615, 1829, 31439, 4724, 35457, 3555, 6225, 42213, 10632, 6225, 42213, 10632, 36632, 6225, 42213, 10632, 20328, 8315, 27884, 4724, 8592, 28820, 23032, 21292, 3615, 1829, 13, 34051, 7251, 43020, 14739, 7251, 39237, 11331, 5172, 19913, 3224, 4032, 32640, 19452, 14739, 7251, 39237, 11331, 5172, 19913, 3224, 4386, 19753, 3794, 5172, 12399, 20193, 7251, 43020, 14739, 7251, 39237, 11331, 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عملية عمليية عمليية عمليية عمليية عمليية عمليية عمليية عمليية عمليية عمليية عمليية عمليية عمليية عمليية عمليية عمليية عمليية عمليية عمليية عمليية عمليية عمليية عمليية", "tokens": [2407, 10721, 9778, 13546, 14111, 995, 2423, 26890, 8315, 2304, 7435, 18863, 42213, 10632, 4032, 3215, 23557, 3794, 3660, 2423, 39184, 2847, 23157, 45011, 388, 433, 5296, 3215, 23557, 3794, 3660, 23758, 2423, 21292, 7649, 9307, 34051, 5296, 3215, 23557, 3794, 3660, 23758, 2423, 30543, 2655, 11778, 3615, 8315, 8717, 44510, 10721, 20449, 23032, 16572, 28671, 6225, 2304, 20292, 3660, 6225, 2304, 20292, 3660, 6225, 2304, 20292, 3660, 6225, 2304, 20292, 3660, 6225, 2304, 20292, 3660, 6225, 2304, 20292, 3660, 6225, 2304, 20292, 3660, 6225, 2304, 20292, 3660, 6225, 2304, 20292, 3660, 6225, 2304, 20292, 3660, 6225, 2304, 20292, 3660, 6225, 2304, 20292, 3660, 6225, 2304, 20292, 3660, 6225, 2304, 20292, 3660, 6225, 2304, 20292, 3660, 6225, 2304, 20292, 3660, 6225, 2304, 20292, 3660, 6225, 2304, 20292, 3660, 6225, 2304, 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لدينا 1000 كمجلدات مفاجئة ولكن علينا أن نعتبر ما هو عادل وما هو غير عادل، صحيح؟", "tokens": [2407, 3224, 1829, 47525, 10721, 2655, 34051, 46811, 4117, 29399, 9154, 11296, 4032, 4587, 2304, 2655, 4724, 28814, 3615, 18513, 2655, 11296, 8978, 2423, 30543, 2655, 2423, 14407, 24401, 8132, 31439, 6225, 42213, 10632, 28239, 3224, 2407, 11242, 3660, 12399, 20666, 9566, 3555, 3615, 12174, 1211, 8315, 14739, 8315, 5296, 16254, 8315, 9714, 9122, 2304, 7435, 1211, 3215, 9307, 3714, 5172, 26108, 19986, 3660, 35525, 19452, 25894, 8315, 14739, 8717, 34268, 26890, 19446, 31439, 6225, 18513, 1211, 4032, 15042, 31439, 32771, 13546, 6225, 18513, 1211, 12399, 20328, 5016, 1829, 5016, 22807], "avg_logprob": -0.6983695678088976, "compression_ratio": 1.6983240223463687, "no_speech_prob": 0.0, "words": [{"start": 659.46, "end": 660.08, "word": "وهي", "probability": 0.4189860026041667}, {"start": 660.08, "end": 660.84, "word": " بدأت", "probability": 0.7318522135416666}, {"start": 660.84, "end": 661.3, "word": 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"seek": 74636, "start": 717.68, "end": 746.36, "text": "ماذا 9000؟ الـ 2000 هنا، البرنامج الانتهاءية، هل وصلت إلى نقطة 100%؟ هل وصلت إلى نقطة التحقيق؟ لذلك أنا لا أعرف إن هذه الوضعات جيدة أو لا لأنها لم تتم تحقيقها بعد بعد لذلك، لا يجب أن نعتبر الـ 2000، يجب أن نعتبر فقط الـ 7000، لذلك 7000×10%", "tokens": [2304, 45636, 995, 1722, 1360, 22807, 2423, 39184, 8132, 34105, 12399, 2423, 26890, 8315, 2304, 7435, 2423, 7649, 47395, 16606, 10632, 12399, 8032, 1211, 4032, 36520, 2655, 30731, 8717, 47432, 3660, 2319, 4, 22807, 8032, 1211, 4032, 36520, 2655, 30731, 8717, 47432, 3660, 16712, 5016, 38436, 4587, 22807, 5296, 8848, 23275, 41850, 20193, 5551, 3615, 28480, 36145, 29538, 2423, 2407, 11242, 3615, 9307, 10874, 25708, 3660, 34051, 20193, 5296, 33456, 11296, 32767, 6055, 39237, 6055, 5016, 38436, 4587, 11296, 39182, 39182, 5296, 8848, 23275, 12399, 20193, 7251, 7435, 3555, 14739, 8717, 34268, 26890, 2423, 39184, 8132, 12399, 7251, 7435, 3555, 14739, 8717, 34268, 26890, 6156, 47432, 2423, 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"end": 737.46, "word": " لذلك،", "probability": 0.6854248046875}, {"start": 737.46, "end": 737.48, "word": " لا", "probability": 0.64208984375}, {"start": 737.48, "end": 737.66, "word": " يجب", "probability": 0.94140625}, {"start": 737.66, "end": 737.66, "word": " أن", "probability": 0.75830078125}, {"start": 737.66, "end": 738.32, "word": " نعتبر", "probability": 0.7391764322916666}, {"start": 738.32, "end": 738.48, "word": " الـ", "probability": 0.640625}, {"start": 738.48, "end": 739.46, "word": " 2000،", "probability": 0.43017578125}, {"start": 739.46, "end": 739.76, "word": " يجب", "probability": 0.8668619791666666}, {"start": 739.76, "end": 739.78, "word": " أن", "probability": 0.646484375}, {"start": 739.78, "end": 740.24, "word": " نعتبر", "probability": 0.9822591145833334}, {"start": 740.24, "end": 740.68, "word": " فقط", "probability": 0.85693359375}, {"start": 740.68, "end": 741.74, "word": " الـ", "probability": 0.854248046875}, {"start": 741.74, "end": 742.74, "word": " 7000،", "probability": 0.67919921875}, {"start": 742.74, "end": 743.68, "word": " لذلك", "probability": 0.8792317708333334}, {"start": 743.68, "end": 745.66, "word": " 7000×10", "probability": 0.68951416015625}, {"start": 745.66, "end": 746.36, "word": "%", "probability": 0.89501953125}], "temperature": 1.0}, {"id": 31, "seek": 75839, "start": 755.41, "end": 758.39, "text": "و سيكون سبع عشر عصر", "tokens": [2407, 8608, 1829, 30544, 8608, 3555, 3615, 6225, 46309, 6225, 9381, 2288], "avg_logprob": -1.3401441940894494, "compression_ratio": 0.8292682926829268, "no_speech_prob": 0.0, "words": [{"start": 755.41, "end": 755.63, "word": "و", "probability": 0.1436767578125}, {"start": 755.63, "end": 756.07, "word": " سيكون", "probability": 0.3261210123697917}, {"start": 756.07, "end": 756.63, "word": " سبع", "probability": 0.3409016927083333}, {"start": 756.63, "end": 757.05, "word": " عشر", "probability": 0.453125}, {"start": 757.05, "end": 758.39, "word": " عصر", "probability": 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{"start": 783.57, "end": 783.81, "word": " نقطة", "probability": 0.6422526041666666}, {"start": 783.81, "end": 784.77, "word": " التحقق،", "probability": 0.57421875}, {"start": 784.77, "end": 785.17, "word": " لذلك", "probability": 0.8839518229166666}, {"start": 785.17, "end": 785.85, "word": " هم", "probability": 0.46221923828125}, {"start": 785.85, "end": 786.21, "word": " غير", "probability": 0.82177734375}, {"start": 786.21, "end": 787.79, "word": " متوقعين", "probability": 0.7750244140625}], "temperature": 1.0}, {"id": 33, "seek": 80458, "start": 788.3, "end": 804.58, "text": "لذلك إذا لم يتم تحقيقهم بعد الآن، لذلك لا نستطيع أن نقول إنهم جيد أو ليس جيد إذا كانوا مفاجئين أو ليسوا مفاجئين. لا نعرف لأنهم لم يتم تحقيقهم بعد الآن. لكن الـ7000 اللي تم تكمليه في هذا الوقت", "tokens": [1211, 8848, 23275, 11933, 15730, 32767, 7251, 39237, 6055, 5016, 38436, 4587, 16095, 39182, 6024, 48506, 12399, 5296, 8848, 23275, 20193, 8717, 14851, 9566, 40228, 14739, 8717, 39648, 36145, 16095, 10874, 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800.52, "word": " الآن.", "probability": 0.779541015625}, {"start": 800.88, "end": 801.0, "word": " لكن", "probability": 0.8154296875}, {"start": 801.0, "end": 801.94, "word": " الـ7000", "probability": 0.60809326171875}, {"start": 801.94, "end": 802.64, "word": " اللي", "probability": 0.7249755859375}, {"start": 802.64, "end": 802.94, "word": " تم", "probability": 0.724609375}, {"start": 802.94, "end": 803.66, "word": " تكمليه", "probability": 0.4951171875}, {"start": 803.66, "end": 803.78, "word": " في", "probability": 0.87109375}, {"start": 803.78, "end": 804.06, "word": " هذا", "probability": 0.254638671875}, {"start": 804.06, "end": 804.58, "word": " الوقت", "probability": 0.6005859375}], "temperature": 1.0}, {"id": 34, "seek": 81870, "start": 805.14, "end": 818.7, "text": "كانت تحقق في هذه السنة أيضًا، لذلك الـ 7000 كانت تدعى جزءًا جيدًا مضمونًا بـ 10% لذلك لدينا تسجيل عادل بقدرة 700 جزء", "tokens": [41361, 2655, 6055, 5016, 4587, 4587, 8978, 29538, 21136, 1863, 3660, 36632, 11242, 14111, 995, 12399, 5296, 8848, 23275, 2423, 39184, 1614, 1360, 25961, 2655, 6055, 3215, 3615, 7578, 10874, 11622, 38207, 14111, 995, 10874, 25708, 14111, 995, 3714, 11242, 2304, 11536, 14111, 995, 4724, 39184, 1266, 4, 5296, 8848, 23275, 5296, 16254, 8315, 6055, 3794, 7435, 26895, 6225, 18513, 1211, 4724, 28543, 25720, 15204, 10874, 11622, 38207], "avg_logprob": -0.7051630331122357, "compression_ratio": 1.4492753623188406, "no_speech_prob": 0.0, "words": [{"start": 805.14, "end": 805.76, "word": "كانت", "probability": 0.31842041015625}, {"start": 805.76, "end": 806.1, "word": " تحقق", "probability": 0.43072509765625}, {"start": 806.1, "end": 806.3, "word": " في", "probability": 0.302978515625}, {"start": 806.3, "end": 806.52, "word": " هذه", "probability": 0.56591796875}, {"start": 806.52, "end": 806.86, "word": " السنة", "probability": 0.5202229817708334}, {"start": 806.86, "end": 807.94, "word": " أيضًا،", "probability": 0.82197265625}, {"start": 807.94, "end": 808.14, "word": " لذلك", "probability": 0.7262369791666666}, {"start": 808.14, "end": 808.34, "word": " الـ", "probability": 0.446014404296875}, {"start": 808.34, "end": 809.1, "word": " 7000", "probability": 0.805908203125}, {"start": 809.1, "end": 811.44, "word": " كانت", "probability": 0.41009521484375}, {"start": 811.44, "end": 811.88, "word": " تدعى", "probability": 0.44384765625}, {"start": 811.88, "end": 812.38, "word": " جزءًا", "probability": 0.4665283203125}, {"start": 812.38, "end": 812.94, "word": " جيدًا", "probability": 0.8758544921875}, {"start": 812.94, "end": 813.72, "word": " مضمونًا", "probability": 0.4511922200520833}, {"start": 813.72, "end": 813.94, "word": " بـ", "probability": 0.4542236328125}, {"start": 813.94, "end": 814.18, "word": " 10", "probability": 0.80322265625}, {"start": 814.18, "end": 814.64, "word": "%", "probability": 0.82373046875}, {"start": 814.64, "end": 815.04, "word": " لذلك", "probability": 0.73291015625}, {"start": 815.04, "end": 815.64, "word": " لدينا", "probability": 0.794189453125}, {"start": 815.64, "end": 816.4, "word": " تسجيل", "probability": 0.382110595703125}, {"start": 816.4, "end": 816.46, "word": " عادل", "probability": 0.6747233072916666}, {"start": 816.46, "end": 817.3, "word": " بقدرة", "probability": 0.3821614583333333}, {"start": 817.3, "end": 818.28, "word": " 700", "probability": 0.86767578125}, {"start": 818.28, "end": 818.7, "word": " جزء", "probability": 0.8204752604166666}], "temperature": 1.0}, {"id": 35, "seek": 84457, "start": 822.83, "end": 844.57, "text": "سنقوم بالتفكير في مواقع تحقيق مواقع تحقيق مواقع تحقيق مواقع تحقيق مواقع تحقيق مواقع تحقيق مواقع تحقيق مواقع تحقيق", "tokens": [3794, 1863, 4587, 20498, 20666, 2655, 5172, 4117, 13546, 8978, 3714, 14407, 4587, 3615, 6055, 5016, 38436, 4587, 3714, 14407, 4587, 3615, 6055, 5016, 38436, 4587, 3714, 14407, 4587, 3615, 6055, 5016, 38436, 4587, 3714, 14407, 4587, 3615, 6055, 5016, 38436, 4587, 3714, 14407, 4587, 3615, 6055, 5016, 38436, 4587, 3714, 14407, 4587, 3615, 6055, 5016, 38436, 4587, 3714, 14407, 4587, 3615, 6055, 5016, 38436, 4587, 3714, 14407, 4587, 3615, 6055, 5016, 38436, 4587], "avg_logprob": -0.4350000127156575, "compression_ratio": 3.25, "no_speech_prob": 1.1920928955078125e-07, "words": [{"start": 822.83, "end": 824.23, "word": "سنقوم", "probability": 0.468902587890625}, {"start": 824.23, "end": 825.63, "word": " بالتفكير", "probability": 0.607666015625}, {"start": 825.63, "end": 826.23, "word": " في", "probability": 0.2120361328125}, {"start": 826.23, "end": 827.89, "word": " مواقع", "probability": 0.5697021484375}, {"start": 827.89, "end": 828.35, "word": " تحقيق", "probability": 0.4879913330078125}, {"start": 828.35, "end": 828.85, "word": " مواقع", "probability": 0.65557861328125}, {"start": 828.85, "end": 830.11, "word": " تحقيق", "probability": 0.74658203125}, {"start": 830.11, "end": 830.19, "word": " مواقع", "probability": 0.7796630859375}, {"start": 830.19, "end": 831.81, "word": " تحقيق", "probability": 0.9287109375}, {"start": 831.81, "end": 831.81, "word": " مواقع", "probability": 0.770965576171875}, {"start": 831.81, "end": 831.91, "word": " تحقيق", "probability": 0.9693603515625}, {"start": 831.91, "end": 831.91, "word": " مواقع", "probability": 0.760498046875}, {"start": 831.91, "end": 831.91, "word": " تحقيق", "probability": 0.9744873046875}, {"start": 831.91, "end": 831.91, "word": " مواقع", "probability": 0.76123046875}, {"start": 831.91, "end": 831.91, "word": " تحقيق", "probability": 0.9765625}, {"start": 831.91, "end": 831.91, "word": " مواقع", "probability": 0.7685546875}, {"start": 831.91, "end": 833.27, "word": " تحقيق", "probability": 0.97900390625}, {"start": 833.27, "end": 834.93, "word": " مواقع", "probability": 0.77685546875}, {"start": 834.93, "end": 844.57, "word": " تحقيق", "probability": 0.981201171875}], "temperature": 1.0}, {"id": 36, "seek": 86928, "start": 845.86, "end": 869.28, "text": "و بالطبع سنرى ماذا إذا لم يكن النقطة الانتجارية 100%؟ ماذا إذا كانت 50% أو 80% أو 40% أو 20%؟ هل سنكون نقل نفس المجموعات إذا كان لدينا نقطة انتجار مختلفة؟ دعنا نرى، سنرى هذا إن شاء الله في نهاية هذه الدراسة", "tokens": [2407, 20666, 9566, 3555, 3615, 8608, 1863, 2288, 7578, 3714, 45636, 995, 11933, 15730, 32767, 7251, 19452, 28239, 47432, 3660, 2423, 7649, 2655, 7435, 9640, 10632, 2319, 4, 22807, 3714, 45636, 995, 11933, 15730, 25961, 2655, 2625, 4, 34051, 4688, 4, 34051, 3356, 4, 34051, 945, 4, 22807, 8032, 1211, 8608, 1863, 30544, 8717, 4587, 1211, 8717, 36178, 9673, 7435, 2304, 45367, 9307, 11933, 15730, 25961, 5296, 16254, 8315, 8717, 47432, 3660, 16472, 2655, 7435, 9640, 3714, 46456, 46538, 3660, 22807, 11778, 3615, 8315, 8717, 2288, 7578, 12399, 8608, 1863, 2288, 7578, 23758, 36145, 13412, 16606, 21984, 8978, 8717, 11296, 10632, 29538, 32748, 23557, 3794, 3660], "avg_logprob": -0.37558410713605794, "compression_ratio": 1.8112244897959184, "no_speech_prob": 5.960464477539063e-08, "words": [{"start": 845.86, "end": 846.18, "word": "و", "probability": 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0.834228515625}, {"start": 851.78, "end": 852.06, "word": " كانت", "probability": 0.880615234375}, {"start": 852.06, "end": 852.54, "word": " 50", "probability": 0.454833984375}, {"start": 852.54, "end": 853.06, "word": "%", "probability": 0.947265625}, {"start": 853.06, "end": 853.24, "word": " أو", "probability": 0.51611328125}, {"start": 853.24, "end": 853.74, "word": " 80", "probability": 0.9736328125}, {"start": 853.74, "end": 854.3, "word": "%", "probability": 0.9765625}, {"start": 854.3, "end": 854.62, "word": " أو", "probability": 0.859375}, {"start": 854.62, "end": 855.36, "word": " 40", "probability": 0.9755859375}, {"start": 855.36, "end": 855.92, "word": "%", "probability": 0.9912109375}, {"start": 855.92, "end": 856.1, "word": " أو", "probability": 0.85205078125}, {"start": 856.1, "end": 856.48, "word": " 20", "probability": 0.96435546875}, {"start": 856.48, "end": 857.66, "word": "%؟", "probability": 0.96875}, {"start": 857.66, "end": 858.1, "word": " هل", "probability": 0.80224609375}, {"start": 858.1, "end": 859.68, "word": " سنكون", "probability": 0.61328125}, {"start": 859.68, "end": 861.32, "word": " نقل", "probability": 0.6597493489583334}, {"start": 861.32, "end": 862.92, "word": " نفس", "probability": 0.510009765625}, {"start": 862.92, "end": 863.34, "word": " المجموعات", "probability": 0.566015625}, {"start": 863.34, "end": 864.14, "word": " إذا", "probability": 0.7171630859375}, {"start": 864.14, "end": 864.6, "word": " كان", "probability": 0.8671875}, {"start": 864.6, "end": 865.12, "word": " لدينا", "probability": 0.8603515625}, {"start": 865.12, "end": 865.12, "word": " نقطة", "probability": 0.86328125}, {"start": 865.12, "end": 865.62, "word": " انتجار", "probability": 0.9605712890625}, {"start": 865.62, "end": 866.08, "word": " مختلفة؟", "probability": 0.879296875}, {"start": 866.08, "end": 866.54, "word": " دعنا", "probability": 0.80615234375}, {"start": 866.54, "end": 866.92, "word": " نرى،", "probability": 0.7628173828125}, {"start": 866.92, "end": 867.7, "word": " سنرى", "probability": 0.8431396484375}, {"start": 867.7, "end": 867.96, "word": " هذا", "probability": 0.75}, {"start": 867.96, "end": 868.06, "word": " إن", "probability": 0.4599609375}, {"start": 868.06, "end": 868.24, "word": " شاء", "probability": 0.9345703125}, {"start": 868.24, "end": 868.34, "word": " الله", "probability": 0.95849609375}, {"start": 868.34, "end": 868.54, "word": " في", "probability": 0.77587890625}, {"start": 868.54, "end": 868.74, "word": " نهاية", "probability": 0.774658203125}, {"start": 868.74, "end": 869.06, "word": " هذه", "probability": 0.286376953125}, {"start": 869.06, "end": 869.28, "word": " الدراسة", "probability": 0.7955322265625}], "temperature": 1.0}, {"id": 37, "seek": 88479, "start": 869.95, "end": 884.79, "text": "كما يمكننا أن نرى هنا الـ normal spoilage هو 700 و بالطبع إذا قررنا أن الـ normal spoilage هو 700 من 1000 spoiled units، فالعادلية ستكون 300، وهو إكمالة الـ 1000", "tokens": [4117, 15042, 7251, 43020, 8315, 14739, 8717, 2288, 7578, 34105, 2423, 39184, 2710, 18630, 609, 31439, 15204, 4032, 20666, 9566, 3555, 3615, 11933, 15730, 12174, 2288, 2288, 8315, 14739, 2423, 39184, 2710, 18630, 609, 31439, 15204, 9154, 9714, 32439, 6815, 12399, 6156, 6027, 3615, 18513, 1211, 10632, 8608, 2655, 30544, 6641, 12399, 37037, 2407, 11933, 24793, 6027, 3660, 2423, 39184, 9714], "avg_logprob": -0.6930443423409616, "compression_ratio": 1.4873417721518987, "no_speech_prob": 5.960464477539063e-08, "words": [{"start": 869.95, "end": 870.87, "word": "كما", "probability": 0.565673828125}, {"start": 870.87, "end": 871.15, "word": " يمكننا", "probability": 0.6584065755208334}, {"start": 871.15, "end": 871.15, "word": " أن", "probability": 0.5751953125}, {"start": 871.15, "end": 871.33, "word": " نرى", "probability": 0.888671875}, {"start": 871.33, "end": 871.53, "word": " هنا", "probability": 0.8330078125}, {"start": 871.53, "end": 871.69, "word": " الـ", "probability": 0.13720703125}, {"start": 871.69, "end": 871.97, "word": " normal", "probability": 0.323486328125}, {"start": 871.97, "end": 872.47, "word": " spoilage", "probability": 0.52276611328125}, {"start": 872.47, "end": 872.59, "word": " هو", "probability": 0.284912109375}, {"start": 872.59, "end": 873.09, "word": " 700", "probability": 0.54541015625}, {"start": 873.09, "end": 873.93, "word": " و", "probability": 0.56982421875}, {"start": 873.93, "end": 874.21, "word": " بالطبع", "probability": 0.8095703125}, {"start": 874.21, "end": 874.75, "word": " إذا", "probability": 0.7744140625}, {"start": 874.75, "end": 875.73, "word": " قررنا", "probability": 0.602264404296875}, {"start": 875.73, "end": 875.95, "word": " أن", "probability": 0.50341796875}, {"start": 875.95, "end": 876.13, "word": " الـ", "probability": 0.45849609375}, {"start": 876.13, "end": 876.39, "word": " normal", "probability": 0.873046875}, {"start": 876.39, "end": 876.87, "word": " spoilage", "probability": 0.9443359375}, {"start": 876.87, "end": 876.97, "word": " هو", "probability": 0.86669921875}, {"start": 876.97, "end": 877.49, "word": " 700", "probability": 0.916015625}, {"start": 877.49, "end": 877.89, "word": " من", "probability": 0.6005859375}, {"start": 877.89, "end": 878.93, "word": " 1000", "probability": 0.59765625}, {"start": 878.93, "end": 879.43, "word": " spoiled", "probability": 0.402587890625}, {"start": 879.43, "end": 879.89, "word": " units،", "probability": 0.3695068359375}, {"start": 879.89, "end": 880.65, "word": " فالعادلية", "probability": 0.43133544921875}, {"start": 880.65, "end": 881.03, "word": " ستكون", "probability": 0.7565104166666666}, {"start": 881.03, "end": 882.37, "word": " 300،", "probability": 0.6358642578125}, {"start": 882.37, "end": 882.91, "word": " وهو", "probability": 0.5234375}, {"start": 882.91, "end": 884.11, "word": " إكمالة", "probability": 0.509979248046875}, {"start": 884.11, "end": 884.29, "word": " الـ", "probability": 0.450927734375}, {"start": 884.29, "end": 884.79, "word": " 1000", "probability": 0.7490234375}], "temperature": 1.0}, {"id": 38, "seek": 90285, "start": 887.03, "end": 902.85, "text": "لذلك كما يمكننا أن نرى هنا الـ normal spoilage هو 700 و الـ abnormal هو 300 هذا هو الوحيد الفرق من ما أخذناه قبل ذلك هو إضافة هذه المجالة إلى الـ normal و الـ abnormal spoilage هذا هو الأمر الآن خطوة رقم 2 تخطيط", "tokens": [1211, 8848, 23275, 9122, 15042, 7251, 43020, 8315, 14739, 8717, 2288, 7578, 34105, 2423, 39184, 2710, 18630, 609, 31439, 15204, 4032, 2423, 39184, 32847, 31439, 6641, 23758, 31439, 2423, 2407, 5016, 25708, 27188, 2288, 4587, 9154, 19446, 5551, 9778, 8848, 8315, 3224, 12174, 36150, 29910, 23275, 31439, 11933, 11242, 31845, 3660, 29538, 9673, 7435, 6027, 3660, 30731, 2423, 39184, 2710, 4032, 2423, 39184, 32847, 18630, 609, 23758, 31439, 16247, 29973, 6024, 48506, 16490, 9566, 2407, 3660, 12602, 4587, 2304, 568, 6055, 9778, 9566, 1829, 9566], "avg_logprob": -0.6322674557220104, "compression_ratio": 1.7263157894736842, "no_speech_prob": 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1137.15, "end": 1144.65, "text": "بالتالي المهمة الخاصة هي الخطوة الخامسة عشان نبدأ مع ال 7000 units", "tokens": [3555, 6027, 2655, 6027, 1829, 9673, 16095, 3660, 33962, 33546, 3660, 39896, 33962, 9566, 2407, 3660, 33962, 10943, 3794, 3660, 6225, 8592, 7649, 8717, 44510, 10721, 20449, 2423, 1614, 1360, 4985, 82], "avg_logprob": -0.8191287878787878, "compression_ratio": 1.2584269662921348, "no_speech_prob": 0.0, "words": [{"start": 1137.15, "end": 1137.69, "word": "بالتالي", "probability": 0.66129150390625}, {"start": 1137.69, "end": 1138.39, "word": " المهمة", "probability": 0.3608194986979167}, {"start": 1138.39, "end": 1138.97, "word": " الخاصة", "probability": 0.6759033203125}, {"start": 1138.97, "end": 1139.19, "word": " هي", "probability": 0.286376953125}, {"start": 1139.19, "end": 1139.51, "word": " الخطوة", "probability": 0.630950927734375}, {"start": 1139.51, "end": 1140.21, "word": " الخامسة", "probability": 0.7396240234375}, {"start": 1140.21, "end": 1140.23, "word": " عشان", 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المتوسطة للمجموعات المتوسطة للمجموعات المتوسطة للمجموعات المتوسطة للمجموعات المتوسطة للمجموعات المتوسطة للمجموعات المتوسطة للمجموعات المتوسطة للمجموعات المتوسطة للمجموعات المتوسطة للمجموعات المتوسطة للمجموعات المتوسطة للمجموعات المتوسطة للمجموعات المتوسطة للمجموعات المتوسطة للم", "tokens": [3555, 6027, 2655, 6027, 1829, 19446, 39896, 12174, 32640, 3660, 2423, 39184, 21277, 45011, 48066, 22807, 8717, 3615, 19528, 14739, 2423, 39184, 21277, 45011, 48066, 25961, 5296, 16254, 3224, 15204, 3714, 7435, 2304, 45367, 9307, 44650, 41779, 9566, 3660, 5296, 19528, 18513, 3660, 9673, 3555, 33599, 25720, 15204, 3714, 7435, 2304, 45367, 9307, 44650, 41779, 9566, 3660, 5296, 19528, 7435, 2304, 45367, 9307, 9673, 2655, 41779, 9566, 3660, 5296, 19528, 7435, 2304, 45367, 9307, 9673, 2655, 41779, 9566, 3660, 5296, 19528, 7435, 2304, 45367, 9307, 9673, 2655, 41779, 9566, 3660, 5296, 19528, 7435, 2304, 45367, 9307, 9673, 2655, 41779, 9566, 3660, 5296, 19528, 7435, 2304, 45367, 9307, 9673, 2655, 41779, 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{"start": 1514.76, "end": 1515.58, "word": " نقول،", "probability": 0.6864013671875}, {"start": 1515.58, "end": 1516.4, "word": " استخدم", "probability": 0.7449544270833334}, {"start": 1516.4, "end": 1517.38, "word": " الطريقة", "probability": 0.4766082763671875}, {"start": 1517.38, "end": 1518.1, "word": " باعتبار", "probability": 0.65384521484375}, {"start": 1518.1, "end": 1518.76, "word": " مهم", "probability": 0.3914794921875}], "temperature": 1.0}, {"id": 66, "seek": 153528, "start": 1520.72, "end": 1535.28, "text": "أن جميع ال 1500 اللي بدأت في السنة السابقة سيكونون تدعى جزءين جيدين", "tokens": [10721, 1863, 10874, 2304, 40228, 2423, 22671, 13672, 1829, 47525, 10721, 2655, 8978, 21136, 1863, 3660, 21136, 16758, 28671, 8608, 1829, 30544, 11536, 6055, 3215, 3615, 7578, 10874, 11622, 38207, 9957, 10874, 25708, 9957], "avg_logprob": -0.7035714047295707, "compression_ratio": 1.2291666666666667, "no_speech_prob": 0.0, "words": [{"start": 1520.72, "end": 1521.82, "word": "أن", "probability": 0.2281494140625}, {"start": 1521.82, "end": 1522.18, "word": " جميع", "probability": 0.8086751302083334}, {"start": 1522.18, "end": 1522.4, "word": " ال", "probability": 0.274169921875}, {"start": 1522.4, "end": 1523.66, "word": " 1500", "probability": 0.5244140625}, {"start": 1523.66, "end": 1524.96, "word": " اللي", "probability": 0.6072998046875}, {"start": 1524.96, "end": 1526.18, "word": " بدأت", "probability": 0.7457682291666666}, {"start": 1526.18, "end": 1526.44, "word": " في", "probability": 0.82275390625}, {"start": 1526.44, "end": 1529.08, "word": " السنة", "probability": 0.5530598958333334}, {"start": 1529.08, "end": 1529.08, "word": " السابقة", "probability": 0.7776692708333334}, {"start": 1529.08, "end": 1531.94, "word": " سيكونون", "probability": 0.427978515625}, {"start": 1531.94, "end": 1532.88, "word": " تدعى", "probability": 0.352691650390625}, {"start": 1532.88, "end": 1534.24, "word": " جزءين", "probability": 0.42266845703125}, {"start": 1534.24, 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2325.1, "end": 2325.34, "word": " قيمة", "probability": 0.6328938802083334}, {"start": 2325.34, "end": 2325.44, "word": " ممكن", "probability": 0.237457275390625}, {"start": 2325.44, "end": 2326.24, "word": " تسليم", "probability": 0.478515625}, {"start": 2326.24, "end": 2327.04, "word": " لهذه", "probability": 0.58172607421875}, {"start": 2327.04, "end": 2327.06, "word": " الأجهزة", "probability": 0.6598388671875}, {"start": 2327.06, "end": 2328.38, "word": " البرنامج،", "probability": 0.5009256998697916}, {"start": 2328.38, "end": 2329.48, "word": " كمخصصة", "probability": 0.5241800944010416}, {"start": 2329.48, "end": 2329.48, "word": " عملية", "probability": 0.4083048502604167}, {"start": 2329.48, "end": 2329.48, "word": " البرنامج", "probability": 0.881396484375}, {"start": 2329.48, "end": 2329.68, "word": " When", "probability": 0.06549072265625}, {"start": 2329.68, "end": 2330.98, "word": " we", "probability": 0.927734375}, {"start": 2330.98, "end": 2331.6, "word": " saw", "probability": 0.615234375}, {"start": 2331.6, "end": 2331.94, "word": " the", "probability": 0.9072265625}, {"start": 2331.94, "end": 2332.38, "word": " journal", "probability": 0.8076171875}], "temperature": 1.0}, {"id": 101, "seek": 234582, "start": 2334.3, "end": 2345.82, "text": "we did not have any salable value for the .. if we have we are going to recognize another journal entry", "tokens": [826, 630, 406, 362, 604, 1845, 712, 2158, 337, 264, 4386, 498, 321, 362, 321, 366, 516, 281, 5521, 1071, 6708, 8729], "avg_logprob": -0.1914062474084937, "compression_ratio": 1.1839080459770115, "no_speech_prob": 0.0, "words": [{"start": 2334.3, "end": 2334.58, "word": "we", "probability": 0.59619140625}, {"start": 2334.58, "end": 2335.0, "word": " did", "probability": 0.7509765625}, {"start": 2335.0, "end": 2335.24, "word": " not", "probability": 0.97119140625}, {"start": 2335.24, "end": 2335.58, "word": " have", "probability": 0.97119140625}, {"start": 2335.58, "end": 2335.98, "word": " 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a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/lVN35BsbhB8_postprocess.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/lVN35BsbhB8_postprocess.srt new file mode 100644 index 0000000000000000000000000000000000000000..b7487355d414a6ebe84037927ed05f56417fd31d --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/lVN35BsbhB8_postprocess.srt @@ -0,0 +1,1460 @@ +1 +00:00:21,020 --> 00:00:30,380 +كما بدأنا سابقًا بقصة رقم 16، وجدنا كيف أو ما هي + +2 +00:00:30,380 --> 00:00:33,800 +الطرقات المختلفة التي يمكن استخدامها لتعامل مع + +3 +00:00:33,800 --> 00:00:38,840 +مجموعات الواحدات على الأشياء المختلفة، أما إذا + +4 +00:00:38,840 --> 00:00:45,500 +كانت تجارب أو أما إذا كانتjoin products او a main + +5 +00:00:45,500 --> 00:00:49,940 +product اليوم دعونا نبدأ ان شاء الله with solving + +6 +00:00:49,940 --> 00:00:54,760 +some of the problems in order to see how are these + +7 +00:00:54,760 --> 00:01:00,180 +methods used let us start with problem 1628 + +8 +00:01:00,180 --> 00:01:07,220 +problem 1628 who + +9 +00:01:07,220 --> 00:01:09,720 +would like to read for us this problem + +10 +00:01:15,020 --> 00:01:22,260 +صفحة رقم 601؟ نعم + +11 +00:01:22,260 --> 00:01:27,720 +من يرغب بالقراءة؟ اوه .. اوه .. اوه .. اوه .. اوه + +12 +00:01:27,720 --> 00:01:28,260 +.. اوه .. اوه .. اوه .. اوه .. اوه .. اوه .. اوه + +13 +00:01:28,260 --> 00:01:28,500 +.. اوه .. اوه .. اوه .. اوه .. اوه .. اوه .. اوه + +14 +00:01:28,500 --> 00:01:28,560 +.. اوه .. اوه .. اوه .. اوه .. اوه .. اوه .. اوه + +15 +00:01:28,560 --> 00:01:28,820 +.. اوه .. اوه .. اوه .. اوه .. اوه .. اوه .. اوه + +16 +00:01:28,820 --> 00:01:29,320 +.. اوه .. اوه .. اوه .. اوه .. اوه .. اوه .. اوه + +17 +00:01:29,320 --> 00:01:43,780 +.. اوه .. اوه .. اوه .. ا + +18 +00:01:44,900 --> 00:01:48,680 +كوكاكاو بيانت او البروسيسيات ثم انتوا اتوا اتوا + +19 +00:01:48,680 --> 00:01:49,640 +اتوا اتوا اتوا اتوا اتوا اتوا اتوا اتوا اتوا اتوا + +20 +00:01:49,640 --> 00:01:52,900 +اتوا اتوا اتوا اتوا اتوا اتوا اتوا اتوا اتوا اتوا + +21 +00:01:52,900 --> 00:01:55,220 +اتوا اتوا اتوا اتوا اتوا اتوا اتوا اتوا اتوا اتوا + +22 +00:01:55,220 --> 00:01:56,100 +اتوا اتوا اتوا اتوا اتوا اتوا اتوا اتوا اتوا اتوا + +23 +00:01:56,100 --> 00:01:56,340 +اتوا اتوا اتوا اتوا اتوا اتوا اتوا اتوا اتوا اتوا + +24 +00:01:56,340 --> 00:01:56,420 +اتوا اتوا اتوا اتوا اتوا اتوا اتوا اتوا اتوا اتوا + +25 +00:01:56,420 --> 00:02:01,920 +اتوا + +26 +00:02:01,920 --> 00:02:07,440 +اتوا اتوا اتوا + +27 +00:02:07,440 --> 00:02:11,540 +اevery one thousand and five hundred pounds of + +28 +00:02:11,540 --> 00:02:16,100 +cacao beans yields sixty gallons of chocolate + +29 +00:02:16,100 --> 00:02:21,460 +powder liquor base and ninety .. ninety .. ninety + +30 +00:02:21,460 --> 00:02:25,980 +gallons of milk chocolate liquor base Therefore + +31 +00:02:25,980 --> 00:02:34,010 +the chocolatePowder liquor base how much is the + +32 +00:02:34,010 --> 00:02:36,710 +physical attribute? one thousand and five hundred + +33 +00:02:36,710 --> 00:02:40,250 +pounds yield sixty gallons of chocolate powder + +34 +00:02:40,250 --> 00:02:49,690 +liquor base sixty pounds and ninety mint chocolate + +35 +00:02:49,690 --> 00:02:53,770 +liquor base ninety pounds also ninety gallons + +36 +00:02:57,370 --> 00:03:01,290 +The chocolate powder liquor base is further + +37 +00:03:01,290 --> 00:03:05,350 +processed into chocolate powder. Every 60 gallons + +38 +00:03:05,350 --> 00:03:09,390 +of chocolate powder liquor base yields 600 pounds + +39 +00:03:09,390 --> 00:03:16,190 +of chocolate powder تمام فبالتالي according to + +40 +00:03:16,190 --> 00:03:22,230 +problem 1628 we found the following information + +41 +00:03:22,230 --> 00:03:29,340 +first of all we haveOr the .. or this company + +42 +00:03:29,340 --> 00:03:33,920 +manufactures or processes cacao beans into two + +43 +00:03:33,920 --> 00:03:36,580 +different products, the chocolate powder liquor + +44 +00:03:36,580 --> 00:03:41,620 +base and the milk chocolate liquor base Of course + +45 +00:03:41,620 --> 00:03:45,820 +the .. the processing of the cacao beans or 1500 + +46 +00:03:45,820 --> 00:03:51,840 +pounds to be exactأو كاكاو بينز كانت تجارب 60 + +47 +00:03:51,840 --> 00:03:57,360 +جلالة من الواتر و 90 جلالة من الواتر. الواتر لديه + +48 +00:03:57,360 --> 00:04:03,060 +قيمة 21 دولار في كل جلال و الواتر لديه قيمة 26 + +49 +00:04:03,060 --> 00:04:06,560 +دولار في كل جلال. بالطبع كما نستطيع أن نرى هنا، + +50 +00:04:06,560 --> 00:04:10,380 +هذا هو عمل مجتمع. لماذا؟ لأن هذا أو عمل مجتمع + +51 +00:04:10,380 --> 00:04:14,260 +كاكاو بينز كان يجارب 2 أشخاص مختلفة بعد مقاطع + +52 +00:04:14,260 --> 00:04:20,200 +النقطة.بالتالي، المشكلة هنا هي كيفية مجموعة الـ 30 + +53 +00:04:20,200 --> 00:04:24,340 +,000 إلى الأشياء المختلفة التي تمتلئها من نفس + +54 +00:04:24,340 --> 00:04:31,460 +البرنامج. بالطبع، بما يتعلق بسؤالنا أيضاسوف نعمل + +55 +00:04:31,460 --> 00:04:41,540 +تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل + +56 +00:04:41,540 --> 00:04:48,100 +تعمل تعمل + +57 +00:04:48,100 --> 00:04:57,720 +تعمل + +58 +00:04:58,280 --> 00:05:02,840 +كل كيلو جرام شوكولاته سيتساوي بقدرة أربعة دولار. + +59 +00:05:03,080 --> 00:05:07,180 +الآن دعنا نذهب إلى الموضوع الثاني الملك شوكولات + +60 +00:05:07,180 --> 00:05:11,180 +الليكر بيس أو 90 جلال من هذا الموضوع سيتم تبقى + +61 +00:05:11,180 --> 00:05:13,440 +تبقى تبقى تبقى تبقى تبقى تبقى تبقى تبقى تبقى تبقى + +62 +00:05:13,440 --> 00:05:14,740 +تبقى تبقى تبقى تبقى تبقى تبقى تبقى تبقى تبقى تبقى + +63 +00:05:14,740 --> 00:05:15,540 +تبقى تبقى تبقى تبقى تبقى تبقى تبقى تبقى تبقى تبقى + +64 +00:05:15,540 --> 00:05:23,940 +تبقى تبقى تبقى تبقى تبقى تبقى تبق + +65 +00:05:23,960 --> 00:05:27,260 +Of course each pound of this milk chocolate would + +66 +00:05:27,260 --> 00:05:32,820 +be sold by five dollars per poundكما يمكننا أن نرى + +67 +00:05:32,820 --> 00:05:39,320 +هنا، هذا مصطلح ، هذا مصطلح من جميع المعلومات التي + +68 +00:05:39,320 --> 00:05:43,640 +تمت في السؤال بالطبع نعرف مجموعة كوس ، نعرف + +69 +00:05:43,640 --> 00:05:48,600 +المقادة التي تم تجريها ككاو بينز ، نعرف قيم السوق + +70 +00:05:48,600 --> 00:05:55,020 +بعد نقطة الانتقال ، نعرف المقادة المختلفة بعد نقطة + +71 +00:05:55,020 --> 00:05:58,240 +الانتقال نسميها + +72 +00:05:58,460 --> 00:06:02,120 +أو الـ Separable Costs اللي يحتاجه لتعامل أكتر مع + +73 +00:06:02,120 --> 00:06:07,320 +هذه الأدوات وكذلك وجدنا كميات من الأدوات التي تم + +74 +00:06:07,320 --> 00:06:11,300 +تعاملها أكتر معها وأيضًا قيمة الأسعار من هذه + +75 +00:06:11,300 --> 00:06:15,960 +الأدوات المختلفة، لذلك الآن باعتبار السؤال في + +76 +00:06:15,960 --> 00:06:20,740 +الواجهة الأولى، يجب أن نجمع الـ 30,000 Joint Costs + +77 +00:06:23,280 --> 00:06:28,740 +النقطة الرئيسية لهذه القصة هي كيفية اعطاء الـ $ 30 + +78 +00:06:28,740 --> 00:06:34,760 +,000 كجمهور مجتمع. بالطبع، يجب أن نعطيهم إلى مؤسسة + +79 +00:06:34,760 --> 00:06:37,980 +الشوكولات والحلوات والشوكولات الليكورية وإلى مؤسسة + +80 +00:06:37,980 --> 00:06:42,580 +الشوكولات الليكورية الليكورية الليكورية لكي نقوم + +81 +00:06:42,580 --> 00:06:49,260 +بالتخطيط بالجمهور من هذه الأدواتبالتالي، لكي نجمع + +82 +00:06:49,260 --> 00:06:53,580 +الـ Joint Cost لدينا طرق مختلفة لتكون استخدامها، + +83 +00:06:53,580 --> 00:06:56,160 +الأولى هي قيمة الأسعار في الـ Split-off Point + +84 +00:06:56,160 --> 00:07:01,760 +وبالطبع باعتقاد على السؤال الخاص بنا، يتطلب مننا + +85 +00:07:01,760 --> 00:07:06,240 +استخدام جميع الطرق التي تم تحدث عنها قبل في هذه + +86 +00:07:06,240 --> 00:07:09,840 +القصة، لذلك سوف نجمع أولاً باستخدام الـ Split-off + +87 +00:07:09,840 --> 00:07:14,360 +Pointأو قيم السعر في مجموعة نقطة نحن سنستخدم طريقة + +88 +00:07:14,360 --> 00:07:19,260 +physical measure نحن سنستخدم طريقة nrv نحن سنستخدم + +89 +00:07:19,260 --> 00:07:23,940 +طريقة constant gross margin nrv دعنا نبدأ أولا + +90 +00:07:23,940 --> 00:07:32,020 +باستخدام قيم السعر في + +91 +00:07:32,020 --> 00:07:36,020 +مجموعة نقطة نقطة نقطة + +92 +00:07:41,480 --> 00:07:47,400 +بالطبع كما قلنا أننا سنقوم بإعطاء الـ 30,000 + +93 +00:07:47,400 --> 00:07:51,700 +بأقرار قيمة ممكن تسليم بأقرار قيمة ممكن تسليم + +94 +00:07:51,700 --> 00:07:57,300 +بأقرار هذه الأدوات مباشرة بعد نقطة الانتقال بالطبع + +95 +00:07:57,300 --> 00:08:03,940 +احد المواصفات اللي مفقودة هنا اننا لم نقولها ان + +96 +00:08:03,940 --> 00:08:09,510 +باقرار السؤالكانوا يقولوا أن المقدمة التي تم + +97 +00:08:09,510 --> 00:08:14,790 +تجريها ككاو بينز كانت ليست 1500 رمضان لكنها كانت + +98 +00:08:14,790 --> 00:08:19,570 +15000 رمضان و بالطبع كما نستطيع أن نرى هنا 15000 + +99 +00:08:19,570 --> 00:08:25,080 +رمضان هي 10 مرة أكتر من 1500لذلك إذا كان الـ 1500 + +100 +00:08:25,080 --> 00:08:31,600 +يستخدم 60 جلوس و 90 جلوس، فالـ 15000 يستخدم 10 مرة + +101 +00:08:31,600 --> 00:08:35,860 +أكتر من 60 جلوس و 10 مرة أكتر من 90 جلوس، لذلك + +102 +00:08:35,860 --> 00:08:43,220 +نستخدم أو 15000 يستخدم 600 جلوس و 900 جلوس، لذلك + +103 +00:08:43,220 --> 00:08:48,600 +نستخدم المزيد من 10و بالطبع إذا كانت ال 60 جلون + +104 +00:08:48,600 --> 00:08:54,200 +تجارب 600 رمز، فسيجارب ال 600 جلون تجارب 6000 رمز + +105 +00:08:54,200 --> 00:08:59,140 +و هنا 90 جلون إذا كانت 90 جلون تجارب 1020 رمز، + +106 +00:08:59,140 --> 00:09:05,060 +فسيجارب 900 جلون تجارب 10200 رمز بالطبع هذا هو + +107 +00:09:05,060 --> 00:09:09,400 +الموضوع باعتبار السؤال و بالطبع باعتبار السؤال + +108 +00:09:09,400 --> 00:09:15,050 +اللي أعطونا هذه المقامات، لكن إذاالسؤال لم يعطينا + +109 +00:09:15,050 --> 00:09:19,190 +هذه المجموعات، ولكننا سنقوم بتقديم هذه المجموعات + +110 +00:09:19,190 --> 00:09:23,730 +أو نقوم بتقديم هذه المجموعات من البرنامج الرئيسي + +111 +00:09:23,730 --> 00:09:29,250 +أو من البرنامج الرئيسي للسؤال نفسه. لذلك، دعنا + +112 +00:09:29,250 --> 00:09:32,710 +نبدأ الآن مع طريقة أولى، مفارقة السعر في الـ Split + +113 +00:09:32,710 --> 00:09:35,830 +-off Point. إذاً، ماذا تعتقد أننا نحتاج أن نفعل + +114 +00:09:35,830 --> 00:09:43,110 +الأن؟ لكي نعطي الـ 30,000؟calculate the sales + +115 +00:09:43,110 --> 00:09:47,370 +value when after the further processing or after + +116 +00:09:47,370 --> 00:09:52,830 +the split of pointنعم بالضبط، لذلك قيم السعر في + +117 +00:09:52,830 --> 00:09:57,790 +طريقة split-off-point سيقوم أولاً بالتخيل قيم + +118 +00:09:57,790 --> 00:10:02,950 +السعر لجميع المجالات وقيم السعر لإنتاج المزيد من + +119 +00:10:02,950 --> 00:10:08,890 +المجالات لكي يقوم بتخيل قيم السعر لجميع المجالات + +120 +00:10:08,890 --> 00:10:15,820 +لقيم السعر لجميع المجالاتالسيلز قيمة الوصول + +121 +00:10:15,820 --> 00:10:19,860 +للتطبيق المجتمعية تكون مثلًا، بالطبع لدينا اتنين + +122 +00:10:19,860 --> 00:10:33,660 +أشياء مختلفة، الأول هو ملح الشوكولات والثاني + +123 +00:10:33,660 --> 00:10:38,940 +هو ملح الشوكولات والطبع + +124 +00:10:38,940 --> 00:10:44,300 +يكون لدينا التطبيقfor both products we would start + +125 +00:10:44,300 --> 00:10:52,840 +at the sales value at the split of point what + +126 +00:10:52,840 --> 00:10:56,440 +would be for the first product or the chocolate + +127 +00:10:56,440 --> 00:10:59,960 +powder liquor base it would be 600 gallons + +128 +00:10:59,960 --> 00:11:07,720 +multiplied by 21 therefore 600 multiplied by 21 + +129 +00:11:07,720 --> 00:11:12,500 +dollars which would equaltwelve thousand six + +130 +00:11:12,500 --> 00:11:17,980 +hundred Now + +131 +00:11:17,980 --> 00:11:20,580 +for the milk chocolate liquor base + +132 +00:11:23,980 --> 00:11:28,120 +القيم السائعة ستكون 900 ملعقة المزارع المزارع + +133 +00:11:28,120 --> 00:11:29,420 +المزارع المزارع المزارع المزارع المزارع المزارع + +134 +00:11:29,420 --> 00:11:31,420 +المزارع المزارع المزارع المزارع المزارع المزارع + +135 +00:11:31,420 --> 00:11:34,520 +المزارع المزارع المزارع المزارع المزارع المزارع + +136 +00:11:34,520 --> 00:11:36,600 +المزارع المزارع المزارع المزارع المزارع المزارع + +137 +00:11:36,600 --> 00:11:38,720 +المزارع المزارع المزارع المزارع المزارع المزارع + +138 +00:11:38,720 --> 00:11:38,780 +المزارع المزارع المزارع المزارع المزارع المزارع + +139 +00:11:38,780 --> 00:11:38,840 +المزارع المزارع المزارع المزارع المزارع المزارع + +140 +00:11:38,840 --> 00:11:43,540 +المزارع المزارع المزارع المزارع المزارع المزارع + +141 +00:11:43,540 --> 00:11:50,220 +المزارع المزارع + +142 +00:11:50,220 --> 00:11:56,580 +المزبالطبع بعد تخطيط قيمة الشرطة في الانتقال من + +143 +00:11:56,580 --> 00:12:03,920 +النقطة نستخدم هذه المعلومات لتخطيط عدد قيمة الشرطة + +144 +00:12:03,920 --> 00:12:07,480 +لأول جهزة من قيمة الشرطة الأكتر من قيمة الشرطة + +145 +00:12:07,480 --> 00:12:12,280 +الأكتر من قيمة الشرطة الأكتر من قيمة الشرطة الأكتر + +146 +00:12:12,280 --> 00:12:14,940 +من قيمة الشرطة الأكتر من قيمة الشرطة الأكتر من + +147 +00:12:14,940 --> 00:12:15,460 +قيمة الشرطة الأكتر من قيمة الشرطة الأكتر من قيمة + +148 +00:12:15,460 --> 00:12:17,400 +الشرطة الأكتر من قيمة الشرطة الأكتر من قيمة الشرطة + +149 +00:12:17,400 --> 00:12:18,740 +الأكتر من قيمة الشرطة الأكتر من قيمة الشرطة الأكتر + +150 +00:12:18,740 --> 00:12:19,060 +من قيمة الشرطة + +151 +00:12:23,870 --> 00:12:33,330 +would be as follows 12600 divided by 36000 + +152 +00:12:33,330 --> 00:12:36,930 +which would equal 35 percent + +153 +00:12:39,730 --> 00:12:49,870 +وهنا 23400 divided by 36000 which will yield 65% + +154 +00:12:49,870 --> 00:12:54,350 +of course adding these two up should always give + +155 +00:12:54,350 --> 00:12:55,930 +us the 100% + +156 +00:12:58,850 --> 00:13:05,070 +الان سوف نستخدم هذه الضغط لكي نقوم بمشاركة الـ 30 + +157 +00:13:05,070 --> 00:13:09,990 +,000 إلى الانتجارات الموجودة في الانتجارات + +158 +00:13:09,990 --> 00:13:11,650 +الموجودة في الانتجارات الموجودة في الانتجارات + +159 +00:13:11,650 --> 00:13:16,270 +الموجودة في الانتجارات الموجودة في الانتجارات + +160 +00:13:16,270 --> 00:13:17,130 +الموجودة في الانتجارات الموجودة في الانتجارات + +161 +00:13:17,130 --> 00:13:17,510 +الموجودة في الانتجارات الموجودة في الانتجارات + +162 +00:13:17,510 --> 00:13:22,290 +الموجودة في الانتجارات + +163 +00:13:22,290 --> 00:13:28,490 +الموجودة في الانتجارات + +164 +00:13:30,940 --> 00:13:36,320 +والثانية ستكون ثلاثة ألف دولار أيضًا ولكنها مرتبطة + +165 +00:13:36,320 --> 00:13:44,480 +ب65% ويعني 19500 دولار طبعًا دائمًا يجب أن يضيف + +166 +00:13:44,480 --> 00:13:50,600 +هذه الاثنين إلى ثلاثة ألف دولار لأننا نشتري + +167 +00:13:50,600 --> 00:13:54,040 +الثلاثة ألف دولار، لذلك إضافة هذه الاثنين الأقصى + +168 +00:13:54,040 --> 00:13:59,760 +سيستخدم الثلاثة ألف دولار مرة أخرىهل لديك أسئلة؟ + +169 +00:13:59,760 --> 00:14:03,480 +بالطبع هذه هي الطريقة الأولى التي تستخدم قيم السحب + +170 +00:14:03,480 --> 00:14:09,760 +في موقع الانتقال في أسلوب الانتقال. هل لديك أسئلة؟ + +171 +00:14:09,760 --> 00:14:15,740 +الآن دعنا نعتبر الطريقة الثانية التي هي طريقة + +172 +00:14:15,740 --> 00:14:16,340 +الاختصار الفيزيائي + +173 +00:14:21,210 --> 00:14:24,170 +بالطبع، باعتبار طريقة الوزيارة الفيزيائية، سوف + +174 +00:14:24,170 --> 00:14:30,890 +نستخدم مجموعات بمجموعات الفيزيائية. لذلك، سوف + +175 +00:14:30,890 --> 00:14:34,450 +نستخدم 30 ألف مجموعة مجموعة مجموعة مجموعة مجموعة + +176 +00:14:34,450 --> 00:14:34,710 +مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة + +177 +00:14:34,710 --> 00:14:35,410 +مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة + +178 +00:14:35,410 --> 00:14:38,810 +مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة + +179 +00:14:38,810 --> 00:14:46,130 +مجموعة مجموعة مجموعة مجموعة مجموعة + +180 +00:14:46,130 --> 00:14:50,710 +مجموعة + +181 +00:14:51,000 --> 00:14:51,560 +course + +182 +00:15:20,770 --> 00:15:26,590 +The physical measure method would start by the + +183 +00:15:26,590 --> 00:15:34,130 +physical attribute Of + +184 +00:15:34,130 --> 00:15:37,230 +course the chocolate powder liquor base would + +185 +00:15:37,230 --> 00:15:44,070 +yield six hundred gallons And + +186 +00:15:44,070 --> 00:15:48,510 +the milk chocolate liquor base would have nine + +187 +00:15:48,510 --> 00:15:54,110 +hundred gallonsبالطبع إضافة هاتين إلى ستة ألف و + +188 +00:15:54,110 --> 00:15:54,750 +ستة ألف و ستة ألف و ستة ألف و ستة ألف و ستة ألف و + +189 +00:15:54,750 --> 00:15:58,070 +ستة ألف و ستة ألف و ستة ألف و ستة ألف و ستة ألف و + +190 +00:15:58,070 --> 00:15:58,910 +ستة ألف و ستة ألف و ستة ألف و ستة ألف و ستة ألف و + +191 +00:15:58,910 --> 00:16:01,510 +ستة ألف و ستة ألف و ستة ألف و ستة ألف و ستة ألف و + +192 +00:16:01,510 --> 00:16:01,870 +ستة ألف و ستة ألف و ستة ألف و ستة ألف و ستة ألف و + +193 +00:16:01,870 --> 00:16:02,770 +ستة ألف و ستة ألف و ستة ألف و ستة ألف و ستة ألف و + +194 +00:16:02,770 --> 00:16:05,080 +ستة ألف و ستة ألف و ستة ألف و ستة ألف و سfifteen + +195 +00:16:05,080 --> 00:16:08,720 +thousand pounds of cacao beans would yield six + +196 +00:16:08,720 --> 00:16:11,600 +hundred pounds of the first product nine hundred + +197 +00:16:11,600 --> 00:16:15,500 +sorry six hundred gallons of the first product and + +198 +00:16:15,500 --> 00:16:18,500 +nine hundred gallons of the second product + +199 +00:16:18,500 --> 00:16:22,020 +therefore we are going to use these amounts which + +200 +00:16:22,020 --> 00:16:24,880 +are the physical attributes which are the number + +201 +00:16:24,880 --> 00:16:27,840 +of gallons here in order to allocate the thirty + +202 +00:16:27,840 --> 00:16:32,750 +thousand poundsثلاثة ألف .. آسف .. دولار. لذلك + +203 +00:16:32,750 --> 00:16:37,470 +الآن يجب أن نقوم بتخطيط الوضع. بالطبع، الوضع يتم + +204 +00:16:37,470 --> 00:16:43,190 +تخطيطه باستخدام م процентов الـ 600 غلالات من عدد + +205 +00:16:43,190 --> 00:16:46,630 +عدد الغلالات التي كانت تتم تخطيطها. لذلك، ستخطيط + +206 +00:16:46,630 --> 00:16:54,910 +الـ 600 إلى 1500 يعني 40%. + +207 +00:16:56,210 --> 00:17:06,330 +وهنا 900 مقارنة ب1500 يستخدم 60% بالطبع يجب أن + +208 +00:17:06,330 --> 00:17:12,470 +يكون المجتمع دائما 100% الآن يجب أن نجمع المساعدة + +209 +00:17:12,470 --> 00:17:17,550 +المجتمعية، لذلك المساعدة المجتمعية مجتمعةالـ 30 + +210 +00:17:17,550 --> 00:17:24,010 +,000 سيكون مجموعة من 40% للموضوع الأول و60% + +211 +00:17:24,010 --> 00:17:37,350 +للموضوع الثاني، لذلك 30,000 x 40% يعني 12,000$ و + +212 +00:17:37,350 --> 00:17:49,210 +30,000$ x 60% يعني 18,000$الدولارات بالطبع دائما + +213 +00:17:49,210 --> 00:17:53,750 +المجتمع بين الاثنين يجب أن يكوين المقاومة التي يتم + +214 +00:17:53,750 --> 00:17:59,210 +مجموعةها وهو في هذه الحالة 30 ألف دولار كما نستطيع + +215 +00:17:59,210 --> 00:18:05,430 +أن نرى هنا نستخدم الميزانيات لكي نكوّن مجموعة + +216 +00:18:05,430 --> 00:18:07,330 +الأسعار ليس مثل طريقة Sales Value + +217 +00:18:17,580 --> 00:18:26,840 +هل لديك أسئلة؟ الأن دعنا نقرر طريقة nrv نقرر قيمة + +218 +00:18:26,840 --> 00:18:27,940 +الـ net realizable + +219 +00:18:51,870 --> 00:18:57,830 +بالتالي، باعتبار طريقة nrv، سنختار ماذا بالضبط في + +220 +00:18:57,830 --> 00:18:59,610 +حدوث تجارب مجتمعنا + +221 +00:19:03,130 --> 00:19:06,990 +نحن سنقوم بالتخطيط من قيمة الـ Net Realizable + +222 +00:19:06,990 --> 00:19:11,830 +للموضوع الأول ولموضوع الثاني كيف سنقوم بالتخطيط من + +223 +00:19:11,830 --> 00:19:15,430 +قيمة الـ Net Realizable لانتجار هاتفين مختلفة نحن + +224 +00:19:15,430 --> 00:19:18,870 +سنكتشف + +225 +00:19:18,870 --> 00:19:23,070 +أولا ما هي قيمة الأسعار الأخيرة من الموضوع الأول + +226 +00:19:23,070 --> 00:19:27,610 +بالطبع بعد تجارب تجارب أخرى سنقوم بالتخطيط من قيمة + +227 +00:19:27,610 --> 00:19:30,430 +الـ Separable لكي نقوم بالتخطيط من قيمة الـ Net + +228 +00:19:30,430 --> 00:19:35,370 +Realizable من هذا الموضوعو بالطبع سوف نفعل نفس + +229 +00:19:35,370 --> 00:19:39,030 +الشيء بالنسبة للشركة الأخرى، لذلك أولاً يجب أن + +230 +00:19:39,030 --> 00:19:44,030 +نقوم بتخطيط الـ NRV للتان الأشياء المختلفة، لذلك + +231 +00:19:44,030 --> 00:19:48,030 +لكي نقوم بتخطيط الـ NRV أو قيمة مستخدمة، يجب أن + +232 +00:19:48,030 --> 00:19:52,490 +نبدأ مع قيمة + +233 +00:19:52,490 --> 00:19:58,280 +الأسعار الأخيرةof course the final sales value for + +234 +00:19:58,280 --> 00:20:01,700 +the first product after further processing is six + +235 +00:20:01,700 --> 00:20:05,080 +thousand pounds multiplied by four dollars this is + +236 +00:20:05,080 --> 00:20:07,960 +the final sales value therefore six thousand + +237 +00:20:07,960 --> 00:20:14,620 +multiplied by four dollars of course twenty four + +238 +00:20:14,620 --> 00:20:16,360 +thousand dollars + +239 +00:20:20,470 --> 00:20:25,950 +عن الموضوع الثاني 10200 pounds multiplied by the + +240 +00:20:25,950 --> 00:20:33,450 +five dollars it would + +241 +00:20:33,450 --> 00:20:38,550 +yield fifty one thousand dollars of course the + +242 +00:20:38,550 --> 00:20:41,050 +total would be fifty one plus twenty four seventy + +243 +00:20:41,050 --> 00:20:44,970 +five thousand dollars + +244 +00:20:47,890 --> 00:20:52,230 +هل نستخدم هذه الميزانيات لتحضير قيمة مجموعة؟ هل + +245 +00:20:52,230 --> 00:20:56,050 +هذه قيمة قابلة لتحضير قيمة مجموعة؟ بالطبع يجب أن + +246 +00:20:56,050 --> 00:21:00,870 +نقوم باستخدام قيمة مجموعة لتحضير قيمة مجموعة + +247 +00:21:00,870 --> 00:21:02,090 +لتحضير قيمة مجموعة لتحضير قيمة مجموعة لتحضير قيمة + +248 +00:21:02,090 --> 00:21:03,610 +مجموعة لتحضير قيمة مجموعة لتحضر قيمة مجموعة لتحضر + +249 +00:21:03,610 --> 00:21:06,050 +قيمة مجموعة لتحضر قيمة مجموعة لتحضر قيمة مجموعة + +250 +00:21:06,050 --> 00:21:06,780 +لتحضر قيمة مجموعة لتحضر قيمة مجموعة لتحضر قيعني + +251 +00:21:06,780 --> 00:21:13,420 +this method tries to approximate, tries to get the + +252 +00:21:13,420 --> 00:21:18,500 +best amount or the best value of the sales value + +253 +00:21:18,500 --> 00:21:21,640 +after the split-off point immediately by deducting + +254 +00:21:21,640 --> 00:21:25,580 +the separable cost, therefore we need now to + +255 +00:21:25,580 --> 00:21:27,900 +deduct the separable cost, of course the separable + +256 +00:21:27,900 --> 00:21:32,840 +cost or the cost of further processing is given + +257 +00:21:32,840 --> 00:21:35,920 +12750 for the first + +258 +00:21:38,700 --> 00:21:42,220 +and for the second twenty six thousand two hundred + +259 +00:21:42,220 --> 00:21:50,260 +and fifty of course with a total of thirty nine + +260 +00:21:50,260 --> 00:21:58,730 +thousandالأول من الثاني سيعطينا الـ NRV اللي + +261 +00:21:58,730 --> 00:22:05,210 +سنستخدمه للتعامل مع مجموعاتنا، لذلك 24000-12750 + +262 +00:22:09,410 --> 00:22:14,010 +هذا هو القيمة التي يمكنك تحقيقها على الأول و 51000 + +263 +00:22:14,010 --> 00:22:22,350 +-26250 يعني 24750 وهو القيمة التي يمكنك تحقيقها + +264 +00:22:22,350 --> 00:22:33,130 +على الأول على الأول و 75-39 يعني 11250-24750 يعني + +265 +00:22:33,130 --> 00:22:35,690 +36000 + +266 +00:22:38,370 --> 00:22:42,830 +الآن باعتبار الـ NRV سنقوم الأن بإعطاء الـ Joint + +267 +00:22:42,830 --> 00:22:48,090 +Cost لـ 30,000$ لذلك يجب أن نقوم الآن بالتخطيط من + +268 +00:22:48,090 --> 00:22:52,250 +الضغط بالطبع + +269 +00:22:52,250 --> 00:23:00,730 +أولاً سيكون 11250 divided by + +270 +00:23:00,730 --> 00:23:14,180 +36000 which would equal 31.25% والثاني سيكون 24750 + +271 +00:23:14,180 --> 00:23:23,320 +مقال 36 مقال 68.75 + +272 +00:23:23,320 --> 00:23:29,980 +% وطبعا كلاهما سيكونوا دائما 100% الآن يجب أن + +273 +00:23:29,980 --> 00:23:34,960 +نستخدم هذه الثقافات لإعطاء ال $ 30,000 لذلك + +274 +00:23:37,700 --> 00:23:45,760 +Joint costs would equal 30,000 multiplied by 31.25 + +275 +00:23:45,760 --> 00:23:51,780 +% which would equal 9,375 + +276 +00:23:53,900 --> 00:24:00,660 +والثانية ستكون ثلاثة ألف المزيد المزيد المزيد + +277 +00:24:00,660 --> 00:24:02,560 +المزيد المزيد المزيد المزيد المزيد المزيد المزيد + +278 +00:24:02,560 --> 00:24:02,580 +المزيد المزيد المزيد المزيد المزيد المزيد المزيد + +279 +00:24:02,580 --> 00:24:05,060 +المزيد المزيد المزيد المزيد المزيد المزيد المزيد + +280 +00:24:05,060 --> 00:24:05,560 +المزيد المزيد المزيد المزيد المزيد المزيد المزيد + +281 +00:24:05,560 --> 00:24:06,380 +المزيد المزيد المزيد المزيد المزيد المزيد المزيد + +282 +00:24:06,380 --> 00:24:06,400 +المزيد المزيد المزيد المزيد المزيد المزيد المزيد + +283 +00:24:06,400 --> 00:24:06,600 +المزيد المزيد المزيد المزيد المزيد المزيد المزيد + +284 +00:24:06,600 --> 00:24:10,360 +المزيد مزيد + +285 +00:24:10,360 --> 00:24:17,800 +مزيد مزيد مزيد مزيد مزيد مزيد مزيد مزيد + +286 +00:24:17,800 --> 00:24:20,480 +مز + +287 +00:24:22,930 --> 00:24:29,470 +هل لديك أسئلة؟ لذلك كما نستطيع أن نرى هنا، كمية + +288 +00:24:29,470 --> 00:24:35,670 +أول طريقة تم تخطيطها باستخدام قيمة الأسعار في + +289 +00:24:35,670 --> 00:24:41,720 +مقاطع النقطةالقوة الموجودة في الطريقة الثانية تم + +290 +00:24:41,720 --> 00:24:47,380 +تخطيطها باستخدام اعتبارات الواقعية للأشياء + +291 +00:24:47,380 --> 00:24:53,880 +المختلفة بعد الانتقال من النقطة. طريقة NRV تخطيط + +292 +00:24:53,880 --> 00:24:59,080 +القوة باستخدام قيمة ممكن تحقيقها من مجموعة مختلفة + +293 +00:24:59,080 --> 00:25:05,840 +أو من مجموعات مختلفة في البرنامج المجتمعي.أي سؤال؟ + +294 +00:25:07,640 --> 00:25:11,800 +لذلك كما نستطيع أن نرى هنا، إنه برنامج بسيط، ليس + +295 +00:25:11,800 --> 00:25:18,080 +هناك مشكلة في المشاركة أو في الأدواتالخير الأخير + +296 +00:25:18,080 --> 00:25:22,140 +هو طريقة constant Gross Margin Percentage-NRV + +297 +00:25:22,140 --> 00:25:27,700 +طريقة هذا الطريق يحتاج مننا أولاً لنقوم بتخطيط + +298 +00:25:27,700 --> 00:25:35,580 +Gross Margin و بعدها نعود لتخطيط جوانتنا كما ذكرنا + +299 +00:25:35,580 --> 00:25:38,440 +في المقالات السابقة + +300 +00:26:00,560 --> 00:26:07,760 +الان الاصطناع الاصطناع + +301 +00:26:07,760 --> 00:26:14,160 +الاصطناع الاصطناع الاصطناع الاصطناع الاصطناع + +302 +00:26:14,160 --> 00:26:14,380 +الاصطناع الاصطناع الاصطناع الاصطناع الاصطناع + +303 +00:26:14,380 --> 00:26:14,700 +الاصطناع الاصطناع الاصطناع الاصطناع الاصطناع + +304 +00:26:14,700 --> 00:26:15,920 +الاصطناع الاصطناع الاصطناع الاصطناع الاصطناع + +305 +00:26:15,920 --> 00:26:17,400 +الاصطناع الاصطناع الاصطناع الاصطناع الاصطناع + +306 +00:26:17,400 --> 00:26:19,440 +الاصطناع الاصطناع الاصطناع الاصطناع الاصطناع + +307 +00:26:19,440 --> 00:26:27,500 +الاصطناع الاصطناع الاص + +308 +00:26:28,560 --> 00:26:31,880 +الـ Gross Margin Percentage for the Total + +309 +00:26:31,880 --> 00:26:36,640 +Production نحتاج أولاً لنقلق Gross Margin + +310 +00:26:36,640 --> 00:26:40,540 +Percentage for the Total Production بالطبع لـ + +311 +00:26:40,540 --> 00:26:44,840 +Total Production لدينا 6000 أو قيمة الأسعار + +312 +00:26:44,840 --> 00:26:51,060 +الأخيرة لـ + +313 +00:26:51,060 --> 00:26:52,200 +Total Production + +314 +00:26:58,870 --> 00:27:04,090 +is six thousand pounds + +315 +00:27:04,090 --> 00:27:09,350 +multiplied by four dollars plus + +316 +00:27:09,350 --> 00:27:17,170 +ten thousand two hundred pounds multiplied by five + +317 +00:27:17,170 --> 00:27:22,430 +dollars which would equal seventy five thousand + +318 +00:27:22,430 --> 00:27:23,290 +dollars + +319 +00:27:27,840 --> 00:27:32,960 +هذا هو قيمة الأسعار الأخيرة بالطبع في حالة التخطيط + +320 +00:27:32,960 --> 00:27:37,740 +على المجموعات التي نحتاجها للتخطيطالسعوديين + +321 +00:27:37,740 --> 00:27:40,940 +السعوديين السعوديين السعوديين السعوديين السعوديين + +322 +00:27:40,940 --> 00:27:42,580 +السعوديين السعوديين السعوديين السعوديين السعوديين + +323 +00:27:42,580 --> 00:27:45,220 +السعوديين السعوديين السعوديين السعوديين السعوديين + +324 +00:27:45,220 --> 00:27:49,780 +السعوديين السعوديين + +325 +00:27:49,780 --> 00:27:51,940 +السعوديين السعوديين السعوديين السعوديين السعوديين + +326 +00:27:51,940 --> 00:27:52,060 +السعوديين السعوديين السعوديين السعوديين السعوديين + +327 +00:27:52,060 --> 00:27:52,080 +السعوديين السعوديين السعوديين السعوديين السعوديين + +328 +00:27:52,080 --> 00:27:52,400 +السعوديين السعوديين السعوديين السعوديين السعوديين + +329 +00:27:52,400 --> 00:27:55,880 +السعوديين السعوديين السعوديين السعوديين السعوديين + +330 +00:27:55,880 --> 00:28:01,560 +السعوديين السعو + +331 +00:28:06,320 --> 00:28:22,380 +وهي 30,000 plus 12,750 plus 26,250 بالطبع، قيمة + +332 +00:28:22,380 --> 00:28:27,760 +التصنيف في هذه الحالة ستكون 69,000 دولار. لذلك + +333 +00:28:27,760 --> 00:28:31,960 +مقارنة الأعلى هي + +334 +00:28:31,960 --> 00:28:39,660 +6,000والمقارنة العامة ستكون + +335 +00:28:39,660 --> 00:28:44,600 +6000 ÷ + +336 +00:28:44,600 --> 00:28:48,580 +75000 وهو 8% + +337 +00:28:54,730 --> 00:28:58,310 +نحتاج إلى استخدام الـ 8% او ال .. ال .. ال .. + +338 +00:28:58,310 --> 00:29:03,490 +المقارنة بالمقارنة العظيمة هنا لكي نرى ما كانت سعر + +339 +00:29:03,490 --> 00:29:06,910 +الانتجارات المختلفة التي لدينا ما كانت سعر + +340 +00:29:06,910 --> 00:29:10,430 +الانتجارات للوصول للوصول للوصول للوصول للوصول + +341 +00:29:10,430 --> 00:29:10,910 +للوصول للوصول للوصول للوصول للوصول للوصول للوصول + +342 +00:29:10,910 --> 00:29:11,230 +للوصول للوصول للوصول للوصول للوصول للوصول للوصول + +343 +00:29:11,230 --> 00:29:11,490 +للوصول للوصول للوصول للوصول للوصول للوصول للوصول + +344 +00:29:11,490 --> 00:29:12,290 +للوصول للوصول للوصول للوصول للوصول للوصول للوصول + +345 +00:29:12,290 --> 00:29:19,980 +للوصول للوصول للوصول للوصول للوعن طريق التخطيط + +346 +00:29:19,980 --> 00:29:27,080 +للتصميم من هذه الأدوات المختلفة، سنعتقد أن كل أدوة + +347 +00:29:27,080 --> 00:29:33,920 +من هاتين الأدوات ستكون لديها عدد مستمر عالي من 8%، + +348 +00:29:33,920 --> 00:29:38,970 +هذا هو الوضع الرئيسي لهذه الطريقةبالتالي إذا كنا + +349 +00:29:38,970 --> 00:29:41,050 +نقوم بإعتماد أن الوصول للوصول للوصول للوصول للوصول + +350 +00:29:41,050 --> 00:29:41,250 +للوصول للوصول للوصول للوصول للوصول للوصول للوصول + +351 +00:29:41,250 --> 00:29:42,330 +للوصول للوصول للوصول للوصول للوصول للوصول للوصول + +352 +00:29:42,330 --> 00:29:45,730 +للوصول للوصول للوصول للوصول للوصول للوصول للوصول + +353 +00:29:45,730 --> 00:29:46,290 +للوصول للوصول للوصول للوصول للوصول للوصول للوصول + +354 +00:29:46,290 --> 00:29:47,390 +للوصول للوصول للوصول للوصول للوصول للوصول للوصول + +355 +00:29:47,390 --> 00:29:49,430 +للوصول للوصول للوصول للوصول للوصول للوصول للوصول + +356 +00:29:49,430 --> 00:29:54,860 +للوصول للوصول للوصول للوصول للووإذا كنا نقوم + +357 +00:29:54,860 --> 00:30:00,020 +بإعتماد أن الموضوع الثاني سيكون يحتوي على 8% من + +358 +00:30:00,020 --> 00:30:02,580 +مجموعه العامة هذا يعني أننا نقوم بإعتماد أن قيمة + +359 +00:30:02,580 --> 00:30:08,500 +الوصول للموضوع الثاني أيضًا ستكون 92% من قيمتها + +360 +00:30:08,500 --> 00:30:17,060 +العامة بالطبع لقد وصلنا إلى نهاية هذه الدراسة إن + +361 +00:30:17,060 --> 00:30:22,820 +شاء الله سوف نقومسنكمل المرة القادمة مع هذا + +362 +00:30:22,820 --> 00:30:31,540 +المشكلة و أرجو أن تحاول أيضًا أن تقرأ المشكلة 1626 + +363 +00:30:31,540 --> 00:30:39,860 +لكي نقوم بها أو لكي نقوم بإصلاحها + +364 +00:30:39,860 --> 00:30:43,340 +المرة القادمة إن شاء الله هل لديك أسئلة؟ شكرا + +365 +00:30:43,340 --> 00:30:44,840 +للمشاهدة و أراك المرة القادمة + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/o8lxmOCmIwg_postprocess.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/o8lxmOCmIwg_postprocess.srt new file mode 100644 index 0000000000000000000000000000000000000000..a4c4a93412f7ce7f49bffe5c85f5debd6a7e7c0c --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/o8lxmOCmIwg_postprocess.srt @@ -0,0 +1,2644 @@ +1 +00:00:20,650 --> 00:00:25,550 +إن شاء الله سوف نبدأ مع قصة جديدة قصة رقم 16 + +2 +00:00:25,550 --> 00:00:28,530 +بالنسبة للتعامل مع مصادر التعامل مع المصادر + +3 +00:00:28,530 --> 00:00:31,550 +التعامل مع المصادر التعامل مع المصادر التعامل مع + +4 +00:00:31,550 --> 00:00:32,990 +المصادر التعامل مع المصادر التعامل مع المصادر + +5 +00:00:32,990 --> 00:00:36,610 +التعامل مع المصادر التعامل مع المصادر التعامل + +6 +00:00:36,610 --> 00:00:36,790 +مع المصادر التعامل مع المصادر التعامل مع المصادر + +7 +00:00:36,790 --> 00:00:36,810 +التعامل مع المصادر التعامل مع المصادر التعامل مع + +8 +00:00:36,810 --> 00:00:36,890 +المصادر التعامل مع المصادر التعامل مع المصادر + +9 +00:00:36,890 --> 00:00:37,230 +التعامل مع المصادر التعامل مع المصادر التعامل مع + +10 +00:00:37,230 --> 00:00:42,570 +المصادر التعامل مع المصادر التعامل مع المنحتاج أن + +11 +00:00:42,570 --> 00:00:47,310 +نفهم ما هي الوصفة لـ joint costs، هذا الحلقه أو + +12 +00:00:47,310 --> 00:00:53,690 +هذا الحلقه، الحلقه رقم 16 يتعلق على الوصفة لشيء + +13 +00:00:53,690 --> 00:00:59,130 +يدعى joint costs، فأولاً نحتاج أن ندفع ما يعنيه by + +14 +00:00:59,130 --> 00:01:04,090 +joint costs، فماذا تعتقد أنه وصفة joint costs؟ + +15 +00:01:04,830 --> 00:01:09,670 +بالطبع يمكنك أن تكون لديك بعض الأفكار من فقط كلمة + +16 +00:01:09,670 --> 00:01:15,790 +اسمها joint costs بعضنا الناس ربما يعرفون أننا + +17 +00:01:15,790 --> 00:01:22,090 +لدينا في بعض الأحيان تجارب التصميم التي تجارب أكتر + +18 +00:01:22,090 --> 00:01:28,180 +من واحد ميزة، تجارب التصميم نفسهThe same + +19 +00:01:28,180 --> 00:01:33,960 +production process does not only result with one + +20 +00:01:33,960 --> 00:01:39,640 +product but result with more than one product For + +21 +00:01:39,640 --> 00:01:43,080 +instance let us take the petroleum + +22 +00:01:49,970 --> 00:01:55,470 +petroleum or the distillation of petroleum yields + +23 +00:01:55,470 --> 00:02:01,870 +more than one product it yields gas and or natural + +24 +00:02:01,870 --> 00:02:08,690 +gas let us say and also crude oil or the + +25 +00:02:08,690 --> 00:02:13,590 +extraction of petroleum would yield the natural + +26 +00:02:13,590 --> 00:02:18,920 +gas or gas and the crude oilدعنا نأخذ على سبيل + +27 +00:02:18,920 --> 00:02:23,560 +المثال مصادر المزيد من المزيد من المزيد من المزيد + +28 +00:02:23,560 --> 00:02:23,980 +من المزيد من المزيد من المزيد من المزيد من المزيد + +29 +00:02:23,980 --> 00:02:28,660 +من المزيد من المزيد من المزيد من المزيد من المزيد + +30 +00:02:28,660 --> 00:02:29,380 +من المزيد من المزيد من المزيد من المزيد من المزيد + +31 +00:02:29,380 --> 00:02:31,200 +من المزيد من المزيد من المزيد من المزيد من المزيد + +32 +00:02:31,200 --> 00:02:32,780 +من المزيد من المزيد من المزيد من المزيد من المزيد + +33 +00:02:32,780 --> 00:02:35,820 +من المزيد من المزيد من المزيد من المزيد من المزيد + +34 +00:02:35,820 --> 00:02:43,040 +من المزيد من المزيد من + +35 +00:02:43,040 --> 00:02:48,430 +المزوكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا + +36 +00:02:48,430 --> 00:02:50,770 +وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا + +37 +00:02:50,770 --> 00:02:51,170 +وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا + +38 +00:02:51,170 --> 00:02:51,450 +وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا + +39 +00:02:51,450 --> 00:02:51,550 +وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا + +40 +00:02:51,550 --> 00:02:55,310 +وكذا + +41 +00:02:55,310 --> 00:02:56,990 +وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا + +42 +00:02:56,990 --> 00:03:02,070 +وكذا + +43 +00:03:14,150 --> 00:03:17,190 +Excellent excellent therefore joint costs are + +44 +00:03:17,190 --> 00:03:22,970 +costs of production processes that yields not only + +45 +00:03:22,970 --> 00:03:26,350 +one product but more than one product Any + +46 +00:03:26,350 --> 00:03:30,050 +production process any cost of any production + +47 +00:03:30,050 --> 00:03:32,610 +process that yields more than one product is + +48 +00:03:32,610 --> 00:03:36,890 +called something or a term that is called joint + +49 +00:03:36,890 --> 00:03:43,280 +costsالـ By-product هو واحد من البيانات أو واحد من + +50 +00:03:43,280 --> 00:03:47,280 +البيانات التي نتحدث عنها، على سبيل المثال، + +51 +00:03:47,280 --> 00:03:51,980 +الوضعيات الموجودة داخل هذا البرنامج التجاربية قد + +52 +00:03:51,980 --> 00:03:57,400 +تتجارب على، على سبيل المثال، البيانات A, B + +53 +00:03:57,400 --> 00:04:02,980 +وC. واحدة من هذه البيانات قد تكون شيء يسمى ببيانات + +54 +00:04:08,070 --> 00:04:11,730 +تفهم ما تقصده بشركة أساسية أو شركة مجتمعة أو شركة + +55 +00:04:11,730 --> 00:04:15,910 +مجتمعة كما نتعامل في هذه القصة إن شاء الله ولكن + +56 +00:04:15,910 --> 00:04:18,530 +الشركة المجتمعة هي واحدة من الشركات التي نتحدث + +57 +00:04:18,530 --> 00:04:25,710 +عنها لذلك هذا هو التفريق من شركات مجتمعة أو شركات + +58 +00:04:25,710 --> 00:04:34,580 +مجتمعة وأن هذه القصة أو قصة رقم 16 يتعلقالطرق التي + +59 +00:04:34,580 --> 00:04:41,360 +سوف نستخدمها لإعطاء هذه الأسعار المتعاملة لأجهزتنا + +60 +00:04:41,360 --> 00:04:45,880 +المختلفة هذا هو النقطة الرئيسية في حلقتنا كيف + +61 +00:04:45,880 --> 00:04:50,020 +نستخدم أو نقوم بإعطاء أو نقوم بإعطاء هذه الأسعار + +62 +00:04:50,020 --> 00:04:56,880 +المتعاملة لأجهزتنا المختلفة من هذا البرنامج الوطني + +63 +00:04:56,880 --> 00:05:00,720 +أي أسئلة؟ الآن + +64 +00:05:03,880 --> 00:05:08,100 +دعونا نتحرك إلى الفرصة التالية اللي هي الانتقال من + +65 +00:05:08,100 --> 00:05:14,740 +النقطة بالطبع جوانت كوست في هذا البرنامج اللي + +66 +00:05:14,740 --> 00:05:20,060 +يستخدم أكتر من احد المواصفات ستكون موصفة حتى نقطة + +67 +00:05:20,060 --> 00:05:27,060 +محددة بعد نقطة نقطة محددة المواصفات المختلفة ستكون + +68 +00:05:27,060 --> 00:05:34,600 +مقفلة و ستكون اكتشف بطريقة مختلفةهذه النقطة تسمى + +69 +00:05:34,600 --> 00:05:41,520 +نقطة split-off، لذلك بعد نقطة split-off، لن يكون + +70 +00:05:41,520 --> 00:05:47,680 +هناك مجموعات مجتمعة أخرى قبل نقطة split-off، + +71 +00:05:47,680 --> 00:05:53,600 +المجموعات التي تتجارب في هذا البرنامج تسمى مجموعات + +72 +00:05:53,600 --> 00:05:57,240 +مجتمعة أخرى، فأفكر فيها كتالة + +73 +00:06:07,380 --> 00:06:13,400 +Lets us consider any production process This + +74 +00:06:13,400 --> 00:06:18,380 +production process yields three different products + +75 +00:06:18,380 --> 00:06:21,820 +Let us say product A, + +76 +00:06:25,140 --> 00:06:32,300 +product B and + +77 +00:06:32,300 --> 00:06:32,940 +product C + +78 +00:06:40,530 --> 00:06:51,470 +طبعا كل جزء من التجارب حتى نصل إلى مقاطع النقطة هي + +79 +00:06:51,470 --> 00:06:54,790 +جزء + +80 +00:06:54,790 --> 00:06:55,950 +من الجزء من الجزء من الجزء من الجزء من الجزء من + +81 +00:06:55,950 --> 00:06:56,650 +الجزء من الجزء من الجزء من الجزء من الجزء من الجزء + +82 +00:06:56,650 --> 00:06:57,510 +من الجزء من الجزء من الجزء من الجزء من الجزء من + +83 +00:06:57,510 --> 00:06:57,550 +الجزء من الجزء من الجزء من الجزء من الجزء من الجزء + +84 +00:06:57,550 --> 00:07:06,910 +من الجزء من الجزء من الجزء من الجزء من + +85 +00:07:06,910 --> 00:07:13,500 +الجزبالتالي في هذا البرنامج جميع الاتجارات التي + +86 +00:07:13,500 --> 00:07:18,740 +تكون مدعومة في هذا البرنامج الرئيسي هو جمع + +87 +00:07:18,740 --> 00:07:25,600 +الاتجارات حتى هذا النقطة أو حتى نقطة نستطيع اكتشاف + +88 +00:07:25,600 --> 00:07:31,220 +بطريقة مختلفة Product Aas a separate product + +89 +00:07:31,220 --> 00:07:36,300 +product b as another separate product product c as + +90 +00:07:36,300 --> 00:07:39,900 +another separate product this point that we are + +91 +00:07:39,900 --> 00:07:45,820 +talking about which is this point is called the + +92 +00:07:45,820 --> 00:07:57,560 +split off point therefore any coastsالذين يتم + +93 +00:07:57,560 --> 00:08:02,880 +تجاربهم قبل الانتقال من النقطة يسمى جوانت كوست + +94 +00:08:02,880 --> 00:08:10,440 +بينما أي كوست تتم تجاربها بعد انتقال من النقطة + +95 +00:08:10,440 --> 00:08:14,540 +ربما يجب علينا أن نتجارب أكتر من البرنامج A لكي + +96 +00:08:14,540 --> 00:08:18,500 +نكون قادرين على تسويه أو لكي نكون قادرين على تسويه + +97 +00:08:18,500 --> 00:08:24,670 +بقيمة أعلى على سبيل المثالأي مدفع، رغم أنه إنتاج، + +98 +00:08:24,670 --> 00:08:30,550 +رغم أنه ماركتينج، مبيع، مؤسسة، مهما كان المدفع + +99 +00:08:30,550 --> 00:08:36,050 +اللي هو مضمون لهذا الموضوع أو لهذه الموضوع + +100 +00:08:36,050 --> 00:08:39,490 +المحددة، يسمى ليه ليس مدفعين، لكن مدفعين يتم + +101 +00:08:39,490 --> 00:08:45,390 +تقليلهم، لذلك هذه المدفعين بعد إنتاجها + +102 +00:08:50,990 --> 00:09:02,970 +مسمى بـ Separable Coasts + +103 +00:09:02,970 --> 00:09:08,110 +بالطبع + +104 +00:09:08,110 --> 00:09:11,050 +نكرم هذه الـ Separable Coasts لكي + +105 +00:09:13,840 --> 00:09:19,940 +دعنا نقول إنه يجعل هذه الأشياء إما قابلة للسفر لأن + +106 +00:09:19,940 --> 00:09:23,460 +بعض الأشياء من هذه الأشياء لا يمكن أن تتمتع بعد + +107 +00:09:23,460 --> 00:09:26,280 +نقطة الانتقال لا يمكن أن تتمتع بعد نقطة الانتقال + +108 +00:09:26,280 --> 00:09:31,460 +يحتاجون إلى تعديل أو تعديل أكتر لكي يكونوا قابلة + +109 +00:09:31,460 --> 00:09:36,570 +للسفرلذلك هذه الـ separable costs هي قصة تتم + +110 +00:09:36,570 --> 00:09:41,610 +اكتشافها و تتعامل مع هذه المواصفات المحددة، اي قصة + +111 +00:09:41,610 --> 00:09:47,090 +تتم تعامل مع مواصفة مختلفة بعد نقل النقطة هي قصة + +112 +00:09:47,090 --> 00:09:50,470 +تتم اكتشافها و تتعامل مع مواصفة مختلفة بعد نقل + +113 +00:09:50,470 --> 00:09:52,550 +النقطة هي قصة تتم اكتشافها و تتعامل مع مواصفة + +114 +00:09:52,550 --> 00:09:58,510 +مختلفة بعد نقل النقطةوعندما يتم التجارب بعد B يتم + +115 +00:09:58,510 --> 00:10:00,470 +التجارب بعد B يتم التجارب بعد B يتم التجارب بعد B + +116 +00:10:00,470 --> 00:10:03,870 +يتم التجارب بعد B يتم التجارب بعد B يتم التجارب + +117 +00:10:03,870 --> 00:10:04,090 +بعد B يتم التجارب بعد B يتم التجارب بعد B يتم + +118 +00:10:04,090 --> 00:10:07,350 +بعد B يتم التجارب بعد B يتم التجارب بعد B يتم + +119 +00:10:07,350 --> 00:10:08,030 +التجارب بعد B يتم التجارب بعد B يتم التجارب بعد B + +120 +00:10:08,030 --> 00:10:08,590 +يتم التجارب بعد B يتم التجارب بعد B يتم التجارب + +121 +00:10:08,590 --> 00:10:12,930 +بعد B يتم التجارب بعد B يتم التجارب بعد B يتم + +122 +00:10:12,930 --> 00:10:20,530 +التجارب بعد B يتم التجارب + +123 +00:10:20,530 --> 00:10:29,420 +بعد B يتم التجارأي خطوط تتم تجاربها بعد انتقال + +124 +00:10:29,420 --> 00:10:35,360 +النقطة، بعد أن كل من هذه الأدوات ممكن تكون اكتشف + +125 +00:10:35,360 --> 00:10:39,460 +بطريقة مختلفة، تسميها خطوط مختلفة، لأن هذه الخطوط + +126 +00:10:39,460 --> 00:10:43,340 +ممكن تتم تجاربها بطريقة مختلفة للأدوات المحددة، + +127 +00:10:43,340 --> 00:10:43,820 +نعم؟ + +128 +00:10:47,390 --> 00:10:51,730 +of course of course these products could be sold + +129 +00:10:51,730 --> 00:10:55,090 +at the split of point and could be sold after + +130 +00:10:55,090 --> 00:10:57,350 +further processing I'm not talking here about + +131 +00:10:57,350 --> 00:11:01,710 +whether to sell them after the split of point or + +132 +00:11:01,710 --> 00:11:04,870 +to sell them after further processing this + +133 +00:11:04,870 --> 00:11:09,570 +decision will be considered in details in + +134 +00:11:09,570 --> 00:11:13,910 +management accountingهو إذا كنت تقوم بتسليم أو + +135 +00:11:13,910 --> 00:11:16,090 +تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل + +136 +00:11:16,090 --> 00:11:20,230 +تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل + +137 +00:11:20,230 --> 00:11:20,850 +تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل + +138 +00:11:20,850 --> 00:11:22,050 +تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل + +139 +00:11:22,050 --> 00:11:22,430 +تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل + +140 +00:11:22,430 --> 00:11:28,590 +تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل + +141 +00:11:42,060 --> 00:11:45,340 +بالتالي، لن نعتمد على الـ Separable Costs لأن الـ + +142 +00:11:45,340 --> 00:11:48,880 +Separable Costs يتم اكتشافهم أو يتم إتصالهم مباشرة + +143 +00:11:48,880 --> 00:11:51,540 +إلى هذه الأدوات المختلفة، ولكن مشكلتنا في الـ Cost + +144 +00:11:51,540 --> 00:11:55,240 +Accounting هو أن لدينا هذه الـ Common Costs أو + +145 +00:11:55,240 --> 00:11:59,540 +Joint Costs التي يجب أن نعطيها إلى الأدوات + +146 +00:11:59,540 --> 00:12:06,180 +المختلفة، هل هناك أسئلة حتى الآن؟ الآن، الأدوات أو + +147 +00:12:06,180 --> 00:12:14,810 +النتائج، دعنا نقولof any joint production process + +148 +00:12:14,810 --> 00:12:20,570 +we said it might yield different products now we + +149 +00:12:20,570 --> 00:12:24,810 +need to consider the term product we shall not + +150 +00:12:24,810 --> 00:12:29,430 +consider or we shall not consider all the results + +151 +00:12:29,430 --> 00:12:33,990 +of this production process as products because the + +152 +00:12:33,990 --> 00:12:37,950 +results of the production process let us say we + +153 +00:12:37,950 --> 00:12:38,710 +have a joint + +154 +00:12:41,830 --> 00:12:50,990 +العملية التجارية التي يستخدم دعنا نقول ثلاث نتائج + +155 +00:12:50,990 --> 00:12:58,650 +مختلفة نتائج a نتائج + +156 +00:12:58,650 --> 00:13:05,530 +b و نتائج c لماذا لا نسميها نتائج؟ لأن هذه النتائج + +157 +00:13:06,530 --> 00:13:12,970 +may either have a positive sales value a negative + +158 +00:13:12,970 --> 00:13:20,210 +sales value and or a zero sales value therefore if + +159 +00:13:20,210 --> 00:13:26,730 +we have for instance result a with a positive + +160 +00:13:26,730 --> 00:13:33,150 +sales value this shall be called a product + +161 +00:13:38,490 --> 00:13:43,530 +while on the other hand if the result have a + +162 +00:13:43,530 --> 00:13:49,470 +negative sales value or + +163 +00:13:49,470 --> 00:13:55,730 +a zero sales value these + +164 +00:13:55,730 --> 00:14:00,290 +two results which is result B and result C will + +165 +00:14:00,290 --> 00:14:03,130 +not be called a product + +166 +00:14:10,230 --> 00:14:15,530 +Any questions؟ Therefore if .. if we consider our + +167 +00:14:15,530 --> 00:14:19,430 +first example product A, product B and product C + +168 +00:14:19,430 --> 00:14:26,550 +all these resultshave a positive sales value why + +169 +00:14:26,550 --> 00:14:30,090 +because it is called a product and we do not call + +170 +00:14:30,090 --> 00:14:34,550 +a product unless it has a positive sales value of + +171 +00:14:34,550 --> 00:14:39,330 +course any result that does not have a positive + +172 +00:14:39,330 --> 00:14:42,930 +sales value whether it is negative or zero it is + +173 +00:14:42,930 --> 00:14:46,490 +not called a productit is called a result it is + +174 +00:14:46,490 --> 00:14:49,010 +called by its name and so on but we do not call it + +175 +00:14:49,010 --> 00:14:51,510 +a product because the term product means that it + +176 +00:14:51,510 --> 00:14:59,050 +has a positive sales value any questions now let + +177 +00:14:59,050 --> 00:15:01,890 +us consider the sales value itself or the the + +178 +00:15:01,890 --> 00:15:05,310 +sales value of a product if we have a positive + +179 +00:15:05,310 --> 00:15:08,130 +sales value + +180 +00:15:18,760 --> 00:15:25,140 +if we have a positive sales value which means that + +181 +00:15:25,140 --> 00:15:30,920 +we have a product this + +182 +00:15:30,920 --> 00:15:39,000 +positive sales value could be a high value or + +183 +00:15:39,000 --> 00:15:44,480 +could be a low value what do you mean by a high + +184 +00:15:44,480 --> 00:15:49,560 +and a low valueor how can we designate that this + +185 +00:15:49,560 --> 00:15:53,740 +value is high or is it low؟ how can we tell that + +186 +00:15:53,740 --> 00:15:57,860 +if a value is high or low؟ for instance the value + +187 +00:15:57,860 --> 00:16:01,820 +or the saleable value of product A is one hundred + +188 +00:16:01,820 --> 00:16:06,600 +thousand dollars, is it high or low؟مثلًا، B هو + +189 +00:16:06,600 --> 00:16:11,960 +500 ألف، هل هو أعلى أو أقل؟ C مثلًا، 10 ألف، هل هو + +190 +00:16:11,960 --> 00:16:18,820 +أعلى أو أقل؟ هذا يعتمد على علاقاتها أو عدد قيمة + +191 +00:16:18,820 --> 00:16:26,280 +المجموعة. لذلك، نحن نعتمد على عدد أو عدد في علاقة + +192 +00:16:26,280 --> 00:16:29,560 +مع قيمة المجموعة من كل الأدوات. + +193 +00:16:34,160 --> 00:16:40,720 +إذا كان لدينا .. و بالطبع هذه القيم أو هذه الوصولة + +194 +00:16:40,720 --> 00:16:45,060 +لقيم السعر المفضل، رغم أنه أعلى أو أسفل، فهو يعتمد + +195 +00:16:45,060 --> 00:16:51,760 +على المؤسسة. بعض المؤسسات كانت توصل لشركة كقيمة + +196 +00:16:51,760 --> 00:16:55,720 +عاليةوالبعض منهم يمكن أن يكون نفس الشركة تسمى + +197 +00:16:55,720 --> 00:17:02,800 +كقيمة نقل لذلك لا يوجد تقرير مفهوم عن ما هو مرتفع + +198 +00:17:02,800 --> 00:17:09,840 +و ما هو نقل ولكن يجب أن تعرف أن هذه التصميمات + +199 +00:17:09,840 --> 00:17:16,720 +مستخدمة باعتبار علاقة مع قيمة الشركة من قيمة + +200 +00:17:16,720 --> 00:17:22,990 +الشركة كامة أو قيمة الشركة كامةالشركات التي تتجارب + +201 +00:17:22,990 --> 00:17:31,930 +من هذا البرنامج المجتمع الآن قيمة + +202 +00:17:31,930 --> 00:17:36,490 +محافظة مرتفعة عالية يمكن أن تكون فقط واحدة من + +203 +00:17:36,490 --> 00:17:40,420 +الشركاتوهو يعني، على سبيل المثال، دعنا نأخذ مثالنا + +204 +00:17:40,420 --> 00:17:44,580 +لـ Product A وProduct B وProduct C وفقًا لقانون + +205 +00:17:44,580 --> 00:17:50,240 +المؤسسة، قاموا بالتصميم بأن Product A هو الوحيد + +206 +00:17:50,240 --> 00:17:51,540 +الوحيد الوحيد الوحيد الوحيد الوحيد الوحيد الوحيد + +207 +00:17:51,540 --> 00:17:52,700 +الوحيد الوحيد الوحيد الوحيد الوحيد الوحيد الوحيد + +208 +00:17:52,700 --> 00:17:53,380 +الوحيد الوحيد الوحيد الوحيد الوحيد الوحيد الوحيد + +209 +00:17:53,380 --> 00:17:55,920 +الوحيد الوحيد الوحيد الوحيد الوحيد الوحيد الوحيد + +210 +00:17:55,920 --> 00:17:56,120 +الوحيد الوحيد الوحيد الوحيد الوحيد الوحيد الوحيد + +211 +00:17:56,120 --> 00:17:59,910 +الوحيد الوحيد الوحيد الوحيدأو قيمة تجارب خاطئة لأن + +212 +00:17:59,910 --> 00:18:06,170 +كما قلنا الموضوع لا يسمى أو كلمة الموضوع لا يسمى + +213 +00:18:06,170 --> 00:18:11,590 +أو لا تسمى إلا إذا كانت هذه الموضوع تحتوي على قيمة + +214 +00:18:11,590 --> 00:18:16,990 +تجارب خاطئة لذلك باعتبارنا مثلًا موضوع A لديه قيمة + +215 +00:18:16,990 --> 00:18:22,790 +عالية بينما موضوع B وC لديهم قيمة خاطئة لذلك إذا + +216 +00:18:22,790 --> 00:18:27,730 +كان لدينا فقط واحد قيمة عاليةproduct that means + +217 +00:18:27,730 --> 00:18:31,410 +that this product is called the main product + +218 +00:18:39,890 --> 00:18:44,590 +على الجانب الآخر، ماذا إذا كان لدينا أكتر من واحد + +219 +00:18:44,590 --> 00:18:49,730 +شركة تدفع قيمة عالية جدًا؟ على سبيل المثال، في + +220 +00:18:49,730 --> 00:18:56,910 +مصالحنا، باعتبار قانون المؤسسة، قاموا بإعطاء شركة + +221 +00:18:56,910 --> 00:19:03,810 +A شركة B شركة Ais considered to have a high value + +222 +00:19:03,810 --> 00:19:07,990 +therefore in this case we do not only have one + +223 +00:19:07,990 --> 00:19:12,130 +main product but we have two main products these + +224 +00:19:12,130 --> 00:19:15,310 +products are called joined products + +225 +00:19:31,980 --> 00:19:38,740 +الآن دعنا نأخذ الجانب الآخر من ميزة السعر المفضل + +226 +00:19:38,740 --> 00:19:42,020 +اللي هو ميزة السعر المفضل اللي هو ميزة السعر + +227 +00:19:42,020 --> 00:19:44,040 +المفضل اللي هو ميزة السعر المفضل اللي هو ميزة + +228 +00:19:44,040 --> 00:19:45,840 +السعر المفضل اللي هو ميزة السعر المفضل اللي هو + +229 +00:19:45,840 --> 00:19:46,700 +ميزة السعر المفضل اللي هو ميزة السعر المفضل اللي + +230 +00:19:46,700 --> 00:19:48,860 +هو ميزة السعر المفضل اللي هو ميزة السعر المفضل + +231 +00:19:48,860 --> 00:19:52,300 +اللي هو ميزة السعر المفضل اللي هو ميزة السعر + +232 +00:19:52,300 --> 00:19:57,180 +المفضل اللي هو ميزة السعر المفضل اللي هو ميزة + +233 +00:19:57,180 --> 00:19:58,740 +السعر المفضل اللي هو + +234 +00:20:04,530 --> 00:20:14,590 +products for instance + +235 +00:20:14,590 --> 00:20:20,140 +in our exampleإذا كانت product A و product B لديها + +236 +00:20:20,140 --> 00:20:25,160 +قيمة اجتماعية عالية أو عالية و product C لديها + +237 +00:20:25,160 --> 00:20:28,740 +قيمة اجتماعية عالية أو عالية، لذلك product A و + +238 +00:20:28,740 --> 00:20:31,700 +product B يسمون كمجموعة اجتماعية product، و + +239 +00:20:31,700 --> 00:20:38,020 +product C يسمون كمجموعة شراءعلى الجانب الآخر، إذا + +240 +00:20:38,020 --> 00:20:41,940 +كانت الوضع A يحتوي على قيمة عالية، بينما إذا كانت + +241 +00:20:41,940 --> 00:20:47,620 +الوضع B وC تحتوي على قيمة عالية، فإن الوضع A يُسمى + +242 +00:20:47,620 --> 00:20:51,420 +كميزة أساسية، بينما إذا كانت الوضع B وC يُسمى + +243 +00:20:51,420 --> 00:20:54,900 +كميزة أساسية إذا كانت الوضع B وC تحتوي على قيمة + +244 +00:20:54,900 --> 00:20:56,400 +عالية، بينما إذا كانت الوضع B وC تحتوي على قيمة + +245 +00:20:56,400 --> 00:20:57,520 +أساسية إذا كانت الوضع B وC تحتوي على قيمة أساسية + +246 +00:20:57,520 --> 00:21:00,880 +إذا كانت الوضع B وC تحتوي على قيمة أساسية إذا كانت + +247 +00:21:00,880 --> 00:21:03,620 +الوضع B وC تحتوي على قيمة أساسية إذا كانت الوضع B + +248 +00:21:03,620 --> 00:21:09,520 +وCإذا كان لدينا او اكتر من واحد من المجالات + +249 +00:21:09,520 --> 00:21:11,020 +المفيدة في المجالات المفيدة في المجالات المفيدة في + +250 +00:21:11,020 --> 00:21:14,600 +المجالات المفيدة في المجالات المفيدة في المجالات + +251 +00:21:14,600 --> 00:21:15,920 +المفيدة في المجالات المفيدة في المجالات المفيدة في + +252 +00:21:15,920 --> 00:21:18,040 +المجالات المفيدة في المجالات المفيدة في المجالات + +253 +00:21:18,040 --> 00:21:20,080 +المجالات المفيدة في المجالات المفيدة في المجالات + +254 +00:21:20,080 --> 00:21:23,080 +المفيدة في المجالات المفيدة في المجالات المفيدة في + +255 +00:21:23,080 --> 00:21:31,020 +المعن طريق المعرفة كيف سنجعلها تتجارب و لماذا + +256 +00:21:31,020 --> 00:21:37,420 +الطرق التي ستستخدمها على طريق الطريق لأعلى و أسفل + +257 +00:21:37,420 --> 00:21:39,700 +الأدوات، هل لديك أسئلة؟ + +258 +00:22:00,740 --> 00:22:05,360 +of course they gave us some examples of some of + +259 +00:22:05,360 --> 00:22:11,160 +the industries that have this dilemma of joint + +260 +00:22:11,160 --> 00:22:14,500 +costs or the allocation of joint costs or they + +261 +00:22:14,500 --> 00:22:18,840 +have joint processes that yields more than one + +262 +00:22:19,610 --> 00:22:23,010 +مثلًا يمكننا نرى هنا على سبيل المثال إستجابات أو + +263 +00:22:23,010 --> 00:22:26,770 +إستجابات الأعمال على سبيل المثال الكول نحن لدينا + +264 +00:22:26,770 --> 00:22:31,090 +كوكوك، جسد، بنزول، تار، أمونيا وما إلى ذلك هؤلاء + +265 +00:22:31,090 --> 00:22:34,770 +هم أو نحن لدينا أكتر من واحد من المواصفات مع نفس + +266 +00:22:34,770 --> 00:22:37,670 +التجارب الإستجابية على سبيل المثال في مؤسسات + +267 +00:22:37,670 --> 00:22:44,150 +الزراع والطعام والطعامالككاو بينز لديها ككاو بوتر + +268 +00:22:44,150 --> 00:22:49,370 +و ككاو بودر و تانين كريم وكذلك لذلك كما يمكننا أن + +269 +00:22:49,370 --> 00:22:53,870 +نرى هنا تصميم الككاو بينز سيكون أكثر من واحد من + +270 +00:22:53,870 --> 00:22:57,800 +هذا البرنامجعلى سبيل المثال، في مؤتمرات الكيميائية + +271 +00:22:57,800 --> 00:22:59,200 +الخاصة بنا للمزيد من المزيد من المزيد من المزيد من + +272 +00:22:59,200 --> 00:22:59,880 +المزيد من المزيد من المزيد من المزيد من المزيد من + +273 +00:22:59,880 --> 00:23:02,240 +المزيد من المزيد من المزيد من المزيد من المزيد من + +274 +00:23:02,240 --> 00:23:05,020 +المزيد من المزيد من المزيد من المزيد من المزيد من + +275 +00:23:05,020 --> 00:23:11,560 +المزيد من المزيد من المزيد من المزيد من المزيد من + +276 +00:23:11,560 --> 00:23:12,580 +المزيد من المزيد من المزيد من المزيد من المزيد من + +277 +00:23:12,580 --> 00:23:13,160 +المزيد من المزيد من المزيد من المزيد من المزيد من + +278 +00:23:13,160 --> 00:23:13,860 +المزيد من المزيد من المزيد من المزيد من المزيد من + +279 +00:23:13,860 --> 00:23:22,020 +المزيد من المزيد من المزيد من المزيد من المزيد من + +280 +00:23:22,020 --> 00:23:29,650 +المزبعض الأمثلة عن نشاطات مصممة أو نشاطات مصممة أو + +281 +00:23:29,650 --> 00:23:30,970 +نشاطات مصممة أو نشاطات مصممة أو نشاطات مصممة أو + +282 +00:23:30,970 --> 00:23:33,730 +نشاطات مصممة او نشاطات مصممة او نشاطات مصممة او + +283 +00:23:33,730 --> 00:23:33,750 +نشاطات مصممة او نشاطات مصممة او نشاطات مصممة او + +284 +00:23:33,750 --> 00:23:33,930 +نشاطات مصممة او نشاطات مصممة او نشاطات مصممة او + +285 +00:23:33,930 --> 00:23:37,390 +نشاطات مصممة او نشاطات مصممة او + +286 +00:23:37,390 --> 00:23:38,790 +نشاطات مصممة او نشاطات مصممة او نشاطات مصممة او + +287 +00:23:38,790 --> 00:23:46,290 +نشاطات مصممة او نشاطات مصممة او نشاطات مصممة او ن + +288 +00:23:48,710 --> 00:23:52,310 +الصورة أو هذا البرنامج كما نستطيع أن نرى هنا إذا + +289 +00:23:52,310 --> 00:23:57,210 +كان لدينا عملية إصلاح واحدة هذا البرنامج أو عملية + +290 +00:23:57,210 --> 00:24:01,490 +إصلاح واحدة هذا البرنامج يسمى جوينت كوست بالطبع + +291 +00:24:01,490 --> 00:24:06,710 +إذا كان لدينا اثنين قيم افضل أو اثنين قيم افضل + +292 +00:24:06,710 --> 00:24:10,630 +عالي كمجموعات يسمى جوينت كمجموعات إذا كان لدينا + +293 +00:24:10,630 --> 00:24:14,710 +واحد فسيسمى كمجموعات أساسيةو بالطبع إذا كان لدينا + +294 +00:24:14,710 --> 00:24:17,470 +نوع من الهيئة أو نوع من الهيئة أو نوع من الهيئة أو + +295 +00:24:17,470 --> 00:24:17,770 +نوع من الهيئة أو نوع من الهيئة أو نوع من الهيئة أو + +296 +00:24:17,770 --> 00:24:19,630 +نوع من الهيئة أو نوع من الهيئة أو نوع من الهيئة أو + +297 +00:24:19,630 --> 00:24:20,270 +نوع من الهيئة أو نوع من الهيئة أو نوع من الهيئة أو + +298 +00:24:20,270 --> 00:24:21,710 +نوع من الهيئة أو نوع من الهيئة أو نوع من الهيئة أو + +299 +00:24:21,710 --> 00:24:22,990 +نوع من الهيئة أو نوع من الهيئة أو نوع من الهيئة أو + +300 +00:24:22,990 --> 00:24:25,130 +نوع من الهيئة أو نوع من الهيئة أو نوع من الهيئة أو + +301 +00:24:25,130 --> 00:24:31,570 +نوع من الهيئة أو نوع من الهيئة أو نوع من الهيإذا + +302 +00:24:31,570 --> 00:24:34,370 +كان هناك قيمة تسليمية أو قيمة تسليمية صحيحة على + +303 +00:24:34,370 --> 00:24:39,050 +الـ Steam، فهي تجمعها في البيئة، لذلك لسنا نقوم + +304 +00:24:39,050 --> 00:24:45,790 +بتسليم هذه حصة من أجهزتنا أو هذه حصة من أجهزتنا، + +305 +00:24:45,790 --> 00:24:50,470 +لذلك هذا هو نتيجة بقيمة تسليمية صحيحة، ليس معتقدا + +306 +00:24:50,470 --> 00:24:55,170 +كمجموعة، ليس معتقدا كمجموعة، ليس معتقدا على + +307 +00:24:55,170 --> 00:25:05,640 +الإطلاقالخاطر الآن من يقدر يخبرني كيف نتيجة + +308 +00:25:05,640 --> 00:25:11,560 +عمل عمل مجتمع يمكن أن تكون خاطرة أو يكون لديه قيمة + +309 +00:25:11,560 --> 00:25:17,640 +عامة خاطرة هل هناك شيء يسمى كقيمة عامة خاطرة؟ كيف + +310 +00:25:17,640 --> 00:25:18,640 +.. كيف أتي؟ نعم + +311 +00:25:22,190 --> 00:25:25,810 +Excellent excellent excellent for instance if this + +312 +00:25:25,810 --> 00:25:30,910 +production process yields a toxic substance or + +313 +00:25:30,910 --> 00:25:31,370 +waste + +314 +00:25:36,260 --> 00:25:39,220 +بالطبع، لا يمكن أن يتم ترتيب المخلوق المخلوق + +315 +00:25:39,220 --> 00:25:39,940 +المخلوق المخلوق المخلوق المخلوق المخلوق المخلوق + +316 +00:25:39,940 --> 00:25:40,140 +المخلوق المخلوق المخلوق المخلوق المخلوق المخلوق + +317 +00:25:40,140 --> 00:25:44,760 +المخلوق المخلوق المخلوق المخلوق المخلوق المخلوق + +318 +00:25:44,760 --> 00:25:48,960 +المخلوق المخلوق المخلوق المخلوق المخلوق المخلوق + +319 +00:25:48,960 --> 00:25:49,380 +المخلوق المخلوق المخلوق المخلوق المخلوق المخلوق + +320 +00:25:49,380 --> 00:25:51,720 +المخلوق المخلوق المخلوق المخلوق المخلوق المخلوق + +321 +00:25:51,720 --> 00:25:51,800 +المخلوق المخلوق المخلوق المخلوق المخلوق المخلوق + +322 +00:25:51,800 --> 00:25:55,140 +المخلوق المخلوق المخلوق المخلوق المخلوق المخلوق + +323 +00:25:55,140 --> 00:26:01,820 +المخلوق المخلوق + +324 +00:26:02,270 --> 00:26:04,910 +ولكن بدلاً من ذلك، سوف نقوم بإعادة إعادة إعادة + +325 +00:26:04,910 --> 00:26:04,990 +إعادة إعادة إعادة إعادة إعادة إعادة إعادة إعادة + +326 +00:26:04,990 --> 00:26:06,550 +إعادة إعادة إعادة إعادة إعادة إعادة إعادة إعادة + +327 +00:26:06,550 --> 00:26:07,490 +إعادة إعادة إعادة إعادة إعادة إعادة إعادة إعادة + +328 +00:26:07,490 --> 00:26:09,070 +إعادة إعادة إعادة إعادة إعادة إعادة إعادة إعادة + +329 +00:26:09,070 --> 00:26:10,890 +إعادة إعادة إعادة إعادة إعادة إعادة إعادة إعادة + +330 +00:26:10,890 --> 00:26:13,910 +إعادة إعادة إعادة إعادة إعادة إعادة إعادة إعادة + +331 +00:26:13,910 --> 00:26:14,610 +إعادة إ + +332 +00:26:24,080 --> 00:26:29,620 +أو النتائج لن تكون مفيدة أو لن تجعلنا نتخلص من أي + +333 +00:26:29,620 --> 00:26:35,280 +خطوط، بينما على سبيل المثال، يحتاج + +334 +00:26:35,280 --> 00:26:36,480 +التخلص من المخطط المخطط المخطط المخطط المخطط + +335 +00:26:36,480 --> 00:26:36,940 +المخطط المخطط المخطط المخطط المخطط المخطط المخطط + +336 +00:26:36,940 --> 00:26:40,260 +المخطط المخطط المخطط المخطط المخطط المخطط المخطط + +337 +00:26:40,260 --> 00:26:40,320 +المخطط المخطط المخطط المخطط المخطط المخطط المخطط + +338 +00:26:40,320 --> 00:26:40,660 +المخطط المخطط المخطط المخطط المخطط المخطط المخطط + +339 +00:26:40,660 --> 00:26:44,080 +المخطط + +340 +00:26:44,080 --> 00:26:53,240 +المخطط المخطط الم + +341 +00:26:53,260 --> 00:26:59,020 +بالتالي، إعادة الأسعار دون أن يكون لديها أي عادة + +342 +00:26:59,020 --> 00:27:05,520 +أو أي أفاتية في العودة ستجلب لنا قيمة شركة أسعار + +343 +00:27:05,520 --> 00:27:13,760 +خاطئة لإيقاع هذا الوضع بالطبع أي قيمة أو أي قيمة + +344 +00:27:13,760 --> 00:27:18,460 +شركة أسعار خاطئة لأي نوع من الوضع يجب أن يتم إضافة + +345 +00:27:19,400 --> 00:27:22,340 +الجزء الاجتماعي ، على سبيل المثال إذا كان الجزء + +346 +00:27:22,340 --> 00:27:29,820 +الاجتماعي هنا 100000 دولار على سبيل المثال وانتهاء + +347 +00:27:29,820 --> 00:27:35,560 +المخلوق المغربي سيكلفنا على سبيل المثال 10000 ، + +348 +00:27:35,560 --> 00:27:43,740 +لذلك الجزء الاجتماعي ليس فقط 100000 ولكن 100000 + +349 +00:27:43,740 --> 00:27:50,530 +plus 10000بالتالي، يجب أن نضيف قيمة السعر المفقودة + +350 +00:27:50,530 --> 00:27:58,430 +إلى قيمة المشاركة لكي نجمع هذه القيمة الكامة إلى + +351 +00:27:58,430 --> 00:28:07,090 +قيمة المشاركة وقيمة المشاركة مع نفس + +352 +00:28:07,090 --> 00:28:14,710 +الطريقة، نعم مع نفس الطريقة هل هناك أسئلة؟ الأن + +353 +00:28:14,710 --> 00:28:15,530 +دعنا نعتبر + +354 +00:28:24,000 --> 00:28:33,300 +السبب خلف تجارب + +355 +00:28:33,300 --> 00:28:39,480 +المجموعات؟ لماذا تعتقد أننا نحتاج تجارب المجموعات؟ + +356 +00:28:43,190 --> 00:28:48,490 +قلنا إن السبب الرئيسي لهذه القصة هو فهم الطرق التي + +357 +00:28:48,490 --> 00:28:54,930 +سنقوم بتقليل أو تجمع هذه الأسعار التجارية إلى + +358 +00:28:54,930 --> 00:29:01,790 +الأشياء المختلفةIs it vital to allocate our joint + +359 +00:29:01,790 --> 00:29:05,470 +costs؟ Is it that important؟ And why do we need to + +360 +00:29:05,470 --> 00:29:09,570 +allocate it or allocate these costs onto the + +361 +00:29:09,570 --> 00:29:12,630 +different products؟ So what do you think are the + +362 +00:29:12,630 --> 00:29:15,730 +reasons؟ + +363 +00:29:15,730 --> 00:29:18,970 +Why to do it if there are no reasons؟ + +364 +00:29:21,480 --> 00:29:24,900 +ماذا تعتقد أنه أسبابها؟ لماذا تعتقد أننا نحتاج أن + +365 +00:29:24,900 --> 00:29:30,500 +نجمع؟ أو نحتاج أن نعرف قيمة البرنامج A و البرنامج + +366 +00:29:30,500 --> 00:29:39,000 +B و البرنامج C؟ أو دعنا نعرف قيمة البرنامج A من + +367 +00:29:39,000 --> 00:29:42,560 +البرنامج المجتمع و البرنامج B من البرنامج المجتمع + +368 +00:29:42,560 --> 00:29:45,520 +و البرنامج C من البرنامج المجتمع؟ + +369 +00:29:54,160 --> 00:29:59,520 +لن تسقط في المشكلة الخاصة بـ overcoasting و + +370 +00:29:59,520 --> 00:30:04,720 +undercoasting؟ الوصولة ستسيطر على هذا المشكلة، + +371 +00:30:04,720 --> 00:30:07,500 +ولكن إذا لم نوصل هذه المدارس، لن نحصل على + +372 +00:30:07,500 --> 00:30:13,720 +undercoasting و overcoasting، صحيح؟ لدينا المشكلة + +373 +00:30:13,720 --> 00:30:16,500 +الخاصة بـ undercoasting و overcoasting بعد الوصولة + +374 +00:30:18,080 --> 00:30:22,460 +ولكن إذا لم يكن لدينا تجارب تجارب تجارب تجارب + +375 +00:30:22,460 --> 00:30:23,180 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +376 +00:30:23,180 --> 00:30:23,500 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +377 +00:30:23,500 --> 00:30:24,280 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +378 +00:30:24,280 --> 00:30:25,600 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +379 +00:30:25,600 --> 00:30:38,660 +تجارب تج + +380 +00:30:39,910 --> 00:30:43,450 +أو المجموعة التي يتم تجاربها لـ Product A هي 11 + +381 +00:30:43,450 --> 00:30:46,850 +دولار على سبيل المثال، في هذه الحالة، سأعرف أن + +382 +00:30:46,850 --> 00:30:52,590 +Product A تجارب خسارات وليس تجارب أرباح، لذلك + +383 +00:30:52,590 --> 00:30:58,740 +يمكنني تجارب تجارب تجارب تجارب تجارب تجارب تجاربهو + +384 +00:30:58,740 --> 00:31:02,640 +مستحيل أو ليس مستحيل؟ لذلك يجب أن نعتمد على + +385 +00:31:02,640 --> 00:31:08,080 +المدرسة لكي نفهم أو لكي نعمل قرارات السعر لكي + +386 +00:31:08,080 --> 00:31:14,840 +نتعامل مع تطبيق عملنا وكذلك لذلك الكثير من + +387 +00:31:14,840 --> 00:31:22,070 +القرارات العمليةهي مبنية على معرفتنا عن أسعار + +388 +00:31:22,070 --> 00:31:27,550 +الأشياء التي يتم تجاربها بعد عملية عملية عملية + +389 +00:31:27,550 --> 00:31:29,770 +مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع + +390 +00:31:29,770 --> 00:31:30,290 +مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع + +391 +00:31:30,290 --> 00:31:38,570 +مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مج + +392 +00:31:42,550 --> 00:31:46,910 +أخذنا في Cost Accounting 1 أن Cost Accounting + +393 +00:31:46,910 --> 00:31:51,630 +كنظمة تقدم المعلومات لـ Financial Accounting و + +394 +00:31:51,630 --> 00:31:55,350 +Management Accounting، صحيح؟ قلنا إن Cost + +395 +00:31:55,350 --> 00:31:59,250 +Accounting تقدم المعلومات لـ Financial Accounting + +396 +00:31:59,250 --> 00:32:04,090 +لتجهيز مصادر المال الخاص بنا. مصادر المال الخاص + +397 +00:32:04,090 --> 00:32:11,900 +بنا، باعتبار المصادر المقبلة العامة، يحتاج إلىالذي + +398 +00:32:11,900 --> 00:32:19,060 +يحتاج إلى تسميين قيمة كل نوع من الأدب لكي تسميين + +399 +00:32:19,060 --> 00:32:23,340 +ما هي قيمة المبيعات وما هي قيمة الأسعار التي + +400 +00:32:23,340 --> 00:32:28,320 +تمتلكها بعد تسليم هذه القيمة المبيعات، صحيح؟ لذلك + +401 +00:32:28,320 --> 00:32:34,610 +إذا لم أكن مستطيع أو إذا لم أكن أقوم بالخطوة + +402 +00:32:34,610 --> 00:32:39,490 +التالية لـ Product A و Product B و Product C كيف + +403 +00:32:39,490 --> 00:32:45,470 +سنعرف كمية التجارب التي ستتم تقديمها في نهاية + +404 +00:32:45,470 --> 00:32:49,170 +العام لـ Product A و Product B و Product C كيف + +405 +00:32:49,170 --> 00:32:56,090 +سنعرف كمية الخطوة التي ستتم تقديمها لـ Product A و + +406 +00:32:56,090 --> 00:32:59,630 +Product B و Product Cالذي يتم تخصيصه في مصالح + +407 +00:32:59,630 --> 00:33:04,250 +المال، لذلك يجب أن نتخصص أسعار المجموعات إلى + +408 +00:33:04,250 --> 00:33:11,210 +المصالح A، مصالح B، مصالح C، لكي نخصص أولاً مصالح + +409 +00:33:11,210 --> 00:33:16,030 +المصالح التي تتخصص في المصالح ونخصص أسعار + +410 +00:33:16,030 --> 00:33:22,370 +المجموعات التي تم تخصصها في مصالح الماللذلك كما + +411 +00:33:22,370 --> 00:33:26,390 +يمكننا أن نرى هنا نحتاجه لتحضير مصطلحاتنا المالية + +412 +00:33:26,390 --> 00:33:32,630 +بالطبع باعتبار المصطلحات المقبلة بشكل عام نحتاج + +413 +00:33:32,630 --> 00:33:37,470 +لنقوم باختيارات مديرية مختلفة مثل الأسعار مثلا مثل + +414 +00:33:37,470 --> 00:33:43,650 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +415 +00:33:43,650 --> 00:33:43,790 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +416 +00:33:43,790 --> 00:33:49,410 +تجارب تجارب تجوالنسبة للعملية من هذه الأجهزة + +417 +00:33:49,410 --> 00:33:56,570 +وأيضًا نحتاج أن نعرف كل هذه المعلومات عن هذه + +418 +00:33:56,570 --> 00:34:02,470 +القرارات المختلفة التي تتم تحقيقها الوظيفة، هل + +419 +00:34:02,470 --> 00:34:03,370 +لديك أسئلة؟ + +420 +00:34:06,750 --> 00:34:12,630 +دعنا نعود إلى نقطة الرئيسية لجميع حلقتنا، كيف + +421 +00:34:12,630 --> 00:34:17,050 +نستخدم مجموعات الـ Joint Cost لأشياء مختلفة؟ + +422 +00:34:17,050 --> 00:34:21,930 +بالطبع، لدينا اتجارات أساسية من الطريقين، الطريق + +423 +00:34:21,930 --> 00:34:26,110 +الأول يستخدم المعلومات المجارية، والطريق الثاني + +424 +00:34:26,110 --> 00:34:31,590 +يستخدم المعلومات التجاريةبالتالي، لدينا اتجارات + +425 +00:34:31,590 --> 00:34:36,810 +مختلفة من الطرق التجارية، الطريقة التجارية الأولى + +426 +00:34:36,810 --> 00:34:39,950 +أو الطريقة التجارية الأولى من الطرق التجارية + +427 +00:34:39,950 --> 00:34:44,830 +تستخدم المعلومات المصادرة على السوق أو المعلومات + +428 +00:34:44,830 --> 00:34:49,130 +المصادرة على السوق، بينما على الجانب الثاني + +429 +00:34:49,130 --> 00:34:53,930 +التجارة التجارية تستخدم المعلومات المصادرة على + +430 +00:34:53,930 --> 00:34:59,410 +السوقمن المجموعات السوقية أو هذه المجموعات لديها + +431 +00:34:59,410 --> 00:35:04,150 +أكتر من واحدة طريقة أول طريقة هي قيم السحب في + +432 +00:35:04,150 --> 00:35:07,830 +طريقة الانتقال والثانية هي طريقة القيم المدى التي + +433 +00:35:07,830 --> 00:35:11,790 +يمكن تحقيقها والثالثة هي طريقة المجموعات + +434 +00:35:11,790 --> 00:35:12,450 +المستقبلية المستقبلية المستقبلية المستقبلية + +435 +00:35:12,450 --> 00:35:14,310 +المستقبلية المستقبلية المستقبلية المستقبلية + +436 +00:35:14,310 --> 00:35:18,030 +المستقبلية المستقبلية المستقبلية المستقبلية + +437 +00:35:18,030 --> 00:35:21,490 +المستقبلية المستقبلية المستقبلية المستقبلية + +438 +00:35:21,490 --> 00:35:22,770 +المستقبلية المستقبلية المستقبلية المستقبلية + +439 +00:35:22,770 --> 00:35:24,380 +المستقبلية المستقبلية المستقبلية المستقAs we are + +440 +00:35:24,380 --> 00:35:30,180 +going to see and discuss later on these amounts + +441 +00:35:30,180 --> 00:35:34,060 +are in dollars but for our physical measure + +442 +00:35:34,060 --> 00:35:37,980 +methods we are not going to consider the dollar + +443 +00:35:37,980 --> 00:35:41,200 +amounts but we are going to consider the physical + +444 +00:35:41,200 --> 00:35:44,080 +measure amounts like the kilos, like for instance + +445 +00:35:44,080 --> 00:35:50,060 +the feet, the quantities and so onوهذه الطريقة + +446 +00:35:50,060 --> 00:35:57,060 +تستخدم تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +447 +00:35:57,060 --> 00:35:57,420 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +448 +00:35:57,420 --> 00:35:57,540 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +449 +00:35:57,540 --> 00:36:09,100 +تجارب تجارب تجارب تجارب تجارب تجارب تج + +450 +00:36:10,560 --> 00:36:14,460 +أو الأسلحة التي سنستخدمها. سنقوم باختيار إثارتين + +451 +00:36:14,460 --> 00:36:19,380 +مثال واحدة مثال واحدة ستظهر لنا كيف نستخدم قيم + +452 +00:36:19,380 --> 00:36:22,540 +السوق في موقع الانتقال والمقاومة الفيزيائية + +453 +00:36:22,540 --> 00:36:25,900 +والمقاومة + +454 +00:36:25,900 --> 00:36:27,520 +الفيزيائية والمقاومة الفيزيائية والمقاومة + +455 +00:36:27,520 --> 00:36:27,780 +الفيزيائية والمقاومة الفيزيائية والمقاومة + +456 +00:36:27,780 --> 00:36:28,120 +الفيزيائية والمقاومة الفيزيائية والمقاومة + +457 +00:36:28,120 --> 00:36:32,080 +الفيزيائية والمقاومة الفيزيائية والمقاومة + +458 +00:36:32,080 --> 00:36:37,520 +الفيزيائية والمقاومة الفيزيائية والمقا + +459 +00:36:38,800 --> 00:36:44,540 +لنبدأ بالمثال الأول كما يمكننا أن نرى هنا + +460 +00:36:52,100 --> 00:36:55,780 +Farmers diary purchases raw milk from individual + +461 +00:36:55,780 --> 00:36:59,500 +farms and processes it until the split-off point. + +462 +00:37:00,100 --> 00:37:03,660 +When two products, cream and liquid skim emerge. + +463 +00:37:03,780 --> 00:37:06,700 +Therefore, we have two products, two main + +464 +00:37:06,700 --> 00:37:09,320 +products. Therefore, these are called joint + +465 +00:37:09,320 --> 00:37:12,850 +productsهذه الاثنين الأشياء أو هذه الاثنين الأشياء + +466 +00:37:12,850 --> 00:37:17,750 +المشتركة مقالة لشركة مستقبلية تشتركها و تشتركها + +467 +00:37:17,750 --> 00:37:19,750 +لشركات مطعم و مؤسسات أخرى لتشتركها لشركة مستقبلية + +468 +00:37:19,750 --> 00:37:21,670 +تشتركها و تشتركها لشركة مستقبلية تشتركها لشركة + +469 +00:37:21,670 --> 00:37:24,090 +مستقبلية تشتركها لشركة مستقبلية تشتركها لشركة + +470 +00:37:24,090 --> 00:37:32,810 +مستقبلية تشتركها لشركة مستقبلية تشتركها لشركة + +471 +00:37:32,810 --> 00:37:38,960 +مستقبليةIn May 2012, farmers diary processes 110 + +472 +00:37:38,960 --> 00:37:44,700 +gallons of raw milk. This is the joint cost or the + +473 +00:37:44,700 --> 00:37:49,280 +joint process. The joint process says it processes + +474 +00:37:49,280 --> 00:37:54,960 +110,000 gallons of raw milk. During processing, 10 + +475 +00:37:54,960 --> 00:37:58,520 +,000 gallons are lost due to evaporation and + +476 +00:37:58,520 --> 00:38:03,650 +spillage. Therefore, 10,000 will be lost.بما أن + +477 +00:38:03,650 --> 00:38:10,890 +عملية التصوير المجتمعية ستجلب 25000 غلالات كريم و + +478 +00:38:10,890 --> 00:38:18,690 +75000 غلالات كرم ماء، لذلك هذه هي المعلومات + +479 +00:38:18,690 --> 00:38:24,190 +باعتبارنا مثلًا، كما يمكننا أن نرى هنا، لدينا هذه + +480 +00:38:24,190 --> 00:38:30,070 +المعلومات التصويريةالـ Joint Costs أو الprocessing + +481 +00:38:30,070 --> 00:38:37,330 +of 110,000 Gallons of raw milk سيكلفنا 400,000$. + +482 +00:38:37,590 --> 00:38:43,210 +الآن يجب أن نقل هذا الـ 400,000$ إلى الـ two joint + +483 +00:38:43,210 --> 00:38:47,770 +products، الـ Cream و الـ Liquid Skim. بالطبع، + +484 +00:38:47,770 --> 00:38:51,030 +لسنا لدينا أي بداية تجارب. بالطبع، البداية تجارب + +485 +00:38:51,030 --> 00:38:55,710 +هنا في Gallons، لذلك لدينا نصف لكلاهما.الصناعة + +486 +00:38:55,710 --> 00:39:04,170 +كالمثال اللي قلته لدينا 25000 في عام 2012 و 75000 + +487 +00:39:04,170 --> 00:39:10,290 +غلالات من الهواء الماء أيضا في عام 2012 بالطبع نقل + +488 +00:39:10,290 --> 00:39:16,630 +في عام 2012 20000 غلالات و 30000 غلالات بالطبع إذا + +489 +00:39:16,630 --> 00:39:20,290 +قلت 20000وكان لدينا 25 مستخدمين مستخدمين مستخدمين + +490 +00:39:20,290 --> 00:39:21,270 +مستخدمين مستخدمين مستخدمين مستخدمين مستخدمين + +491 +00:39:21,270 --> 00:39:23,410 +مستخدمين مستخدمين مستخدمين مستخدمين مستخدمين + +492 +00:39:23,410 --> 00:39:27,170 +مستخدمين مستخدمين مستخدمين مستخدمين مستخدمين + +493 +00:39:27,170 --> 00:39:27,630 +مستخدمين مستخدمين مستخدمين مستخدمين مستخدمين + +494 +00:39:27,630 --> 00:39:29,150 +مستخدمين مستخدمين مستخدمين مستخدمين مستخدمين + +495 +00:39:29,150 --> 00:39:34,770 +مستخدمين مستخدمين مستخدمين مستخدمين مستخدمين + +496 +00:39:34,770 --> 00:39:34,870 +مستخدمين مستخدمين مستخدمين مستخدمين مستخدمين + +497 +00:39:34,870 --> 00:39:41,270 +مستخدمين مستخدمين مستخدمين مستخدمين مستخدمين مستخ + +498 +00:39:43,220 --> 00:39:47,900 +بالطبع هذه إلustration كما نستطيع أن نرى هنا هذا + +499 +00:39:47,900 --> 00:39:52,400 +هو الانتقال من النقطة بعد انتقال النقطة يمكننا أن + +500 +00:39:52,400 --> 00:39:57,660 +ندرس بشكل مختلف الأشياء المختلفة قبل انتقال النقطة + +501 +00:39:57,660 --> 00:40:01,700 +هذا هو البرنامج المجتمعي هذا هو البرنامج المجتمعي + +502 +00:40:03,400 --> 00:40:09,140 +وهو يقوم بعمل عملية عملية عملية عملية + +503 +00:40:09,140 --> 00:40:09,920 +عملية عملية عملية عملية عملية عملية عملية عملية + +504 +00:40:09,920 --> 00:40:12,320 +عملية عملية عملية عملية عملية عملية عملية عملية + +505 +00:40:12,320 --> 00:40:14,240 +عملية عملية عملية عملية عملية عملية عملية عملية + +506 +00:40:14,240 --> 00:40:15,060 +عملية عملية عملية عملية عملية عملية عملية عملية + +507 +00:40:15,060 --> 00:40:15,140 +عملية عملية عملية عملية عملية عملية عملية عملية + +508 +00:40:15,140 --> 00:40:15,520 +عملية عملية عملية عملية عملية عملية عملية عملية + +509 +00:40:15,520 --> 00:40:19,240 +عملية عملية عملية عملية عملية عملية عملية عملية + +510 +00:40:19,240 --> 00:40:29,980 +عملية عملية عملية عمل + +511 +00:40:31,570 --> 00:40:35,090 +الان دعونا نعتبر قيم السحب في نقطة split-off ماذا + +512 +00:40:35,090 --> 00:40:39,710 +تعتقد أننا نفعله لكي نجمع مجموعة course إلى + +513 +00:40:39,710 --> 00:40:44,270 +الأشياء المختلفة من كلمة نفسها قيم السحب في نقطة + +514 +00:40:44,270 --> 00:40:51,350 +split-off، لذلك ستستخدم هذه النقطة في نقطة split + +515 +00:40:51,350 --> 00:40:57,990 +-off أو مباشرة بعد نقطة split-off، لذلك سنجعل + +516 +00:41:00,660 --> 00:41:10,960 +الخطوات المجلدية باستخدام تقليل من قيم السوق من + +517 +00:41:10,960 --> 00:41:18,320 +هذه الأشياء من قيم السوق المجلدية من هذه الأشياء + +518 +00:41:18,320 --> 00:41:20,960 +من قيم السوق المجلدية من هذه الأشياء من قيم السوق + +519 +00:41:20,960 --> 00:41:25,950 +المجلدية من هذه الأشياء من قيمسيستخدم مجموعه + +520 +00:41:25,950 --> 00:41:29,870 +بمجموعه بمجموعه بمجموعه بمجموعه بمجموعه بمجموعه + +521 +00:41:29,870 --> 00:41:31,610 +بمجموعه بمجموعه بمجموعه بمجموعه بمجموعه بمجموعه + +522 +00:41:31,610 --> 00:41:37,170 +بمجموعه بمجموعه بمجموعه بمجموعه بمجموعه بمجموعه + +523 +00:41:37,170 --> 00:41:39,590 +بمجموعه بمجموعه بمجموعه بمجموعه بمجموعه بمجموعه + +524 +00:41:39,590 --> 00:41:45,950 +بمجموعه بمجموعه بمجموعه بمجموعه + +525 +00:41:48,530 --> 00:41:51,910 +السعر المجتمعي المجتمعي المجتمعي المجتمعي المجتمعي + +526 +00:41:51,910 --> 00:41:52,810 +المجتمعي المجتمعي المجتمعي المجتمعي المجتمعي + +527 +00:41:52,810 --> 00:41:53,490 +المجتمعي المجتمعي المجتمعي المجتمعي المجتمعي + +528 +00:41:53,490 --> 00:41:58,210 +المجتمعي المجتمعي المجتمعي المجتمعي المجتمعي + +529 +00:41:58,210 --> 00:42:00,270 +المجتمعي المجتمعي المجتمعي المجتمعي المجتمعي + +530 +00:42:00,270 --> 00:42:00,890 +المجتمعي المجتمعي المجتمعي المجتمعي المجتمعي + +531 +00:42:00,890 --> 00:42:01,170 +المجتمعي المجتمعي المجتمعي المجتمعي المجتمعي + +532 +00:42:17,580 --> 00:42:21,300 +أو product C لأنه أيضًا يحتوي على 100 ألف دولار + +533 +00:42:21,300 --> 00:42:26,820 +كقيمة عامة دعونا نأخذ الأمثلة التي هي باعتبار + +534 +00:42:29,950 --> 00:42:35,050 +كتاب كما يمكننا أن نرى هنا أول شيء يجب أن نفعله + +535 +00:42:35,050 --> 00:42:39,250 +يجب أن نقوم بتخطيط السعر أو قيمة السعر الكام لأن + +536 +00:42:39,250 --> 00:42:44,710 +باعتبار قيمة السعر الكام سنجعلها تتعامل مع أسعار + +537 +00:42:44,710 --> 00:42:48,690 +المجتمع، لذلك كيف نقوم بتخطيط قيمة السعر الكام؟ + +538 +00:42:49,250 --> 00:42:52,770 +نحتاج لنقوم بتخطيط أسعار القهوة للكريم و لنقوم + +539 +00:42:52,770 --> 00:42:56,830 +بتخطيط أسعار القهوة للـ Liquid Skim و بعد ذلك نضيف + +540 +00:42:56,830 --> 00:43:02,150 +هاتين أعلى، فسيعطينا أسعار القهوة العامة. لذلك، + +541 +00:43:02,150 --> 00:43:08,510 +باعتبار مثلنا، لدينا 25000 غلام من الكريم، و أسعار + +542 +00:43:08,510 --> 00:43:17,130 +قهوة كل غلام هو 8$، لذلك، 8$×25000 سيعطينا 200000$ + +543 +00:43:19,120 --> 00:43:23,280 +سعر القهوة الخاص بكريم. على الجانب الآخر، لدينا + +544 +00:43:23,280 --> 00:43:29,360 +75000 غلالات من السمك المطلوب. السمك المطلوب يتم + +545 +00:43:29,360 --> 00:43:35,960 +شرح بـ 4$ لكل غلالة. لذلك، 75000 غلالات×4 هي + +546 +00:43:35,960 --> 00:43:42,380 +300000. لذلك، 300000 هي سعر السمك المطلوب. بالطبع + +547 +00:43:42,380 --> 00:43:47,720 +كما نستطيع أن نرى هنانحن نقوم بتخطيط قيمة الأسعار + +548 +00:43:47,720 --> 00:43:53,860 +ليس فقط للمجتمع ولكن للمجتمع المصادر لماذا؟ لأن + +549 +00:43:53,860 --> 00:44:00,520 +أسعار المجتمع يجب أن تكون مجموعة لما حصل أو ما كان + +550 +00:44:00,520 --> 00:44:07,740 +مجتمعه، صحيح؟ لذلك، سنستخدم المقادة الكامة أو + +551 +00:44:07,740 --> 00:44:13,800 +المقادة الكامة من المصادر لهذه الاثنين الأشياءأي + +552 +00:44:13,800 --> 00:44:22,120 +أسئلة؟ لذلك بعد الحصول علىالسعر للكريم والميزاني + +553 +00:44:22,120 --> 00:44:23,440 +والميزاني والميزاني والميزاني والميزاني والميزاني + +554 +00:44:23,440 --> 00:44:23,840 +والميزاني والميزاني والميزاني والميزاني والميزاني + +555 +00:44:23,840 --> 00:44:26,020 +والميزاني والميزاني والميزاني والميزاني والميزاني + +556 +00:44:26,020 --> 00:44:26,260 +والميزاني والميزاني والميزاني والميزاني والميزاني + +557 +00:44:26,260 --> 00:44:26,340 +والميزاني والميزاني والميزاني والميزاني والميزاني + +558 +00:44:26,340 --> 00:44:31,920 +والميزاني والميزاني والميزاني والميزاني والميزاني + +559 +00:44:31,920 --> 00:44:43,560 +والميزاني والميزاني والميزاني والميزاني والميزاني + +560 +00:44:43,980 --> 00:44:51,240 +والـ 300000 مقاومة بـ 500000 ستنتهي بقيمة 60% وهذا + +561 +00:44:51,240 --> 00:45:02,420 +يعني أن قيم السعر لكريم 40% من السعر الوحيد وللـ + +562 +00:45:02,420 --> 00:45:07,500 +Liquid Skim قيم السعر للكريم 60% من السعر الوحيد + +563 +00:45:08,600 --> 00:45:11,640 +this is the meaning of the forty percent and the + +564 +00:45:11,640 --> 00:45:15,020 +sixty percent and always these two should add up + +565 +00:45:15,020 --> 00:45:19,660 +to one hundred percent always now let us allocate + +566 +00:45:19,660 --> 00:45:30,660 +yes we + +567 +00:45:30,660 --> 00:45:39,120 +we are يعنيبعد مجموعة هذه المجموعات يجب أن نختار + +568 +00:45:39,120 --> 00:45:43,840 +إذا كانت عالية أو عالية و كما قلنا إنها باستخدام + +569 +00:45:43,840 --> 00:45:48,960 +حكومة الشركة أحياناً ، أحياناً ، بعض الشركات + +570 +00:45:48,960 --> 00:45:54,900 +يقولون لنا أن الكريم لنا لديها قيمة عالية، لذلك هو + +571 +00:45:54,900 --> 00:45:58,120 +مجموعة عالية، بينما أن الـ Liquid Skim لديها قيمة + +572 +00:45:58,120 --> 00:46:02,370 +عالية، لذلك هذا هو المواصفبعض المؤسسات الأخرى + +573 +00:46:02,370 --> 00:46:06,550 +ستقول على سبيل المثال أن كلا هما قيمة عالية، على + +574 +00:46:06,550 --> 00:46:09,130 +سبيل المثال، لذلك هؤلاء هما أشركات مجتمعية، لذلك + +575 +00:46:09,130 --> 00:46:13,010 +لا أستطيع أن أقول لك أن على سبيل المثال 40% هو + +576 +00:46:13,010 --> 00:46:17,390 +عالي أو 10% هو عالي أو أقل من 10% هو عالي، لا + +577 +00:46:17,390 --> 00:46:21,310 +أستطيع أن أسمي هذا لأن هذا يعتمد على القرارات أو + +578 +00:46:21,310 --> 00:46:28,750 +على تجاربهم عن الأشركات التي لديهاfor you in .. in + +579 +00:46:28,750 --> 00:46:31,270 +the exam or in the questions it would be given of + +580 +00:46:31,270 --> 00:46:36,570 +courseأو القيامة التي سيتم إعطائها، لا يجب أن + +581 +00:46:36,570 --> 00:46:42,250 +تعتبرها أننا دائما سنعطيك أن هذا هو مجموعات أو + +582 +00:46:42,250 --> 00:46:45,010 +هؤلاء هم المجموعات وهذا هو المشكلة الأساسية وهذا + +583 +00:46:45,010 --> 00:46:46,450 +هو المشكلة المشكلة الأساسية، نستطيع أن نعطيك + +584 +00:46:46,450 --> 00:46:51,510 +القيامة ويمكنك أن تقرر باعتبار هذه القيامة، لكن + +585 +00:46:51,510 --> 00:46:54,950 +دائما يجب أن نعطيك القيامة أو يجب أن نعطيك قيامة + +586 +00:46:54,950 --> 00:46:58,910 +ما هي المشكلة الأساسية وما هي المجموعات أو المشكلة + +587 +00:46:58,910 --> 00:47:03,380 +الأساسية، لذلك كما نستطيع أن نرى هناقمنا بتخطيط + +588 +00:47:03,380 --> 00:47:08,520 +المقالات، لذلك يجب أن نعطي 400 ألف دولار باستخدام + +589 +00:47:08,520 --> 00:47:14,800 +هذه المقالات، لذلك الوضع الأول، وهو الكريم، + +590 +00:47:14,800 --> 00:47:23,100 +سيُعطيه 40% من 400 ألف دولار، والثاني، وهو الـ + +591 +00:47:23,100 --> 00:47:29,420 +Liquid Scam، سيُعطيه 60% من 400 ألف دولار، لذلك + +592 +00:47:29,420 --> 00:47:32,240 +كما نستطيع أن نرى هنا، قمنا بتقليلأو استخدمنا + +593 +00:47:32,240 --> 00:47:36,680 +المساعدة المتجارية باعتبار قيمة السعر بعد انتهاء + +594 +00:47:36,680 --> 00:47:42,840 +الانتقال مباشرة. لذلك 400000 x 40% هو 160000 + +595 +00:47:42,840 --> 00:47:49,640 +و400000 x 60% هو 240000. بالطبع إضافة هذين + +596 +00:47:49,640 --> 00:47:52,980 +الانتجارين يجب أن يكونوا متسابقين المساعدة + +597 +00:47:52,980 --> 00:47:58,220 +المتجارية 400000.هي 400000.هي 400000.هي 400000.هي + +598 +00:47:58,220 --> 00:47:59,080 +400000.هي 400000.هي 400000.هي 400000.هي 400000.هي + +599 +00:47:59,080 --> 00:47:59,200 +400000.هي 400000.هي 400000.هي 400000.هي 400000.هي + +600 +00:47:59,200 --> 00:47:59,240 +400000.هي 400000.هي 400000.هي 400000.هي 400000.هي + +601 +00:47:59,240 --> 00:47:59,380 +400000.هي 400000.هي 400000.هي 400000.هي 400000.هي + +602 +00:47:59,380 --> 00:48:03,240 +400000.الان بالطبع .. بالطبع .. بالطبع .. بالطبع + +603 +00:48:03,240 --> 00:48:07,000 +.. بالطبع .. بالطبع .. بالطبع .. بالطبع .. بالطبع + +604 +00:48:07,000 --> 00:48:13,220 +.. بالطبع .. بالطبع .. بالطبع + +605 +00:48:13,220 --> 00:48:15,320 +.. بالطبع .. بالطبع .. بالطبع .. بالطبع .. بالطبع + +606 +00:48:15,320 --> 00:48:16,680 +.. بالطبع .. بالطبع .. بالطبع .. بالطبع .. بالطبع + +607 +00:48:16,680 --> 00:48:18,520 +.. بالطبع .. بالطبع .. بالطبع .. بالطبع .. بالطبع + +608 +00:48:18,520 --> 00:48:18,580 +.. بالطبع .. بالطبع .. بالطبع .. بالطبع .. بالطبع + +609 +00:48:18,580 --> 00:48:26,240 +.. بالطبع .. بالطبع + +610 +00:48:26,240 --> 00:48:32,110 +.. بالطسنقوم بتقرير قيمة بقيمة كيلو جرام، لذلك هنا + +611 +00:48:32,110 --> 00:48:37,390 +القيمة 160,000 وكانت تقرير 25,000 كيلو جرام، لذلك + +612 +00:48:37,390 --> 00:48:39,370 +قيمة الوصول للوصول للوصول للوصول للوصول للوصول + +613 +00:48:39,370 --> 00:48:39,710 +للوصول للوصول للوصول للوصول للوصول للوصول للوصول + +614 +00:48:39,710 --> 00:48:41,010 +للوصول للوصول للوصول للوصول للوصول للوصول للوصول + +615 +00:48:41,010 --> 00:48:41,490 +للوصول للوصول للوصول للوصول للوصول للوصول للوصول + +616 +00:48:41,490 --> 00:48:44,930 +للوصول للوصول للوصول للوصول للوصول للوصول للوصول + +617 +00:48:44,930 --> 00:48:49,850 +للوصول للوصول للوصول للوصول للوصول للوصول للوصول + +618 +00:48:49,850 --> 00:48:52,930 +للوصول + +619 +00:48:52,930 --> 00:48:59,610 +للبالتالي، قيمة كل جلد هو 3.2 دولار بالطبع سوف + +620 +00:48:59,610 --> 00:49:03,430 +نستخدم هذه الرقمات في تحضير مصطلح الدفع الآن دعنا + +621 +00:49:03,430 --> 00:49:07,630 +نعتبر مصطلح الدفع بالطبع مصطلح الدفع مصطلح الدفع + +622 +00:49:07,630 --> 00:49:08,410 +مصطلح الدفع مصطلح الدفع مصطلح الدفع مصطلح الدفع + +623 +00:49:08,410 --> 00:49:08,730 +مصطلح الدفع مصطلح الدفع مصطلح الدفع مصطلح الدفع + +624 +00:49:08,730 --> 00:49:10,770 +مصطلح الدفع مصطلح الدفع مصطلح الدفع مصطلح الدفع + +625 +00:49:10,770 --> 00:49:14,430 +مصطلح الدفع مصطلح الدفع مصطلح الدفع مصطلح + +626 +00:49:14,430 --> 00:49:22,950 +الدفع مصطلح الدفع مصطل + +627 +00:49:23,520 --> 00:49:28,500 +الصناعة أو المجلدات التي تم إصلاحها، ولكن الآن في + +628 +00:49:28,500 --> 00:49:32,460 +مصالحنا نحتاج إلى التفكير فقط في ما تم شرحه، + +629 +00:49:32,460 --> 00:49:37,580 +بالطبع 20 ألف مجلد كريم تم شرحه بقدرة 8 دولار، + +630 +00:49:37,580 --> 00:49:44,720 +لذلك 160 دولار، بينما 30 ألف مجلد كريم بقدرة 4 + +631 +00:49:44,720 --> 00:49:48,840 +دولار، لذلك 120 ألف مجلد كريم هي الميزات لجميع + +632 +00:49:48,840 --> 00:49:54,140 +الميزات وللorganization بشكل كام 280 دولارالان يجب + +633 +00:49:54,140 --> 00:49:55,580 +أن نقوم بالتدخل على قيم الأسعار التي تمتلقها. + +634 +00:49:55,640 --> 00:49:58,380 +بالطبع، قيم الأسعار التي تمتلقها كما أخذناها في + +635 +00:49:58,380 --> 00:50:02,140 +Cost Accounting I في عملية التصنيف، كيف نستخدمها + +636 +00:50:02,140 --> 00:50:04,940 +لتخصيص قيم الأسعار التي تمتلقها، بداية الانفجار، + +637 +00:50:04,940 --> 00:50:09,560 +وكذلك قيم الأسعار التي تمتلقها باعتبار مجموعاتنا، + +638 +00:50:09,560 --> 00:50:14,680 +لكن في عملية التصنيف، قيم الأسعار التي تمتلقها + +639 +00:50:17,550 --> 00:50:19,970 +بالتالي، سيتم إضافة مستخدم البرنامج للإيقاع في + +640 +00:50:19,970 --> 00:50:22,830 +البداية للإيقاع. بالطبع، البداية للإيقاع هي 0. + +641 +00:50:23,130 --> 00:50:28,230 +لذلك، لن يكون لدينا أي عدد للبداية للإيقاع. لذلك، + +642 +00:50:28,230 --> 00:50:33,910 +هذا هو مستخدم البرنامج، وهو 40%×400000 و60 + +643 +00:50:33,910 --> 00:50:41,570 +%×400000، وهو نفس الرقم الذي تم تخطيطه قبلها.وهذا + +644 +00:50:41,570 --> 00:50:47,270 +يعني 400 ألف دولة + +645 +00:50:47,270 --> 00:50:55,870 +في المؤسسة كمجتمع بشكل كامعلى مدى كيلو جرام + +646 +00:50:55,870 --> 00:50:59,570 +المصادر. يجب أن نختار مصادر الاختصار. مصادر + +647 +00:50:59,570 --> 00:51:03,510 +الاختصار سيتم تخطيطها باستخدام مصادر الاختصار. + +648 +00:51:04,250 --> 00:51:08,910 +لذلك باعتبار مصادر الاختصار، سيكلفنا 6.4 دولار + +649 +00:51:08,910 --> 00:51:15,150 +لكريم بجرام و 3.2 دولار لجرام المصادر. لذلك لدينا + +650 +00:51:15,150 --> 00:51:18,530 +مصادر الاختصاربإمكاننا تخطيط أسعار الأسعار + +651 +00:51:18,530 --> 00:51:20,590 +المساعدة ومع ذلك تخطيط الأسعار المساعدة ومع ذلك + +652 +00:51:20,590 --> 00:51:22,630 +تخطيط الأسعار المساعدة ومع ذلك تخطيط الأسعار + +653 +00:51:22,630 --> 00:51:25,590 +المساعدة ومع ذلك تخطيط الأسعار المساعدة ومع ذلك + +654 +00:51:25,590 --> 00:51:28,330 +تخطيط الأسعار المساعدة ومع ذلك تخطيط الأسعار + +655 +00:51:28,330 --> 00:51:32,110 +المساعدة ومع ذلك تخطيط الأسعار المساعدة ومع ذلك + +656 +00:51:32,110 --> 00:51:33,810 +تخطيط الأسعار المساعدة ومع ذلك تخطيط الأسعار + +657 +00:51:33,810 --> 00:51:38,830 +المساعدة ومعAny questions? By this we have come to + +658 +00:51:38,830 --> 00:51:43,930 +the end of this lecture. Inshallah we are going to + +659 +00:51:43,930 --> 00:51:48,710 +continue with our example and our methods in the + +660 +00:51:48,710 --> 00:51:51,270 +coming lectures. Thank you for listening and I'll + +661 +00:51:51,270 --> 00:51:52,510 +see you the next time inshallah + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/o8lxmOCmIwg_raw.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/o8lxmOCmIwg_raw.srt new file mode 100644 index 0000000000000000000000000000000000000000..b0fb8e20bd625242ae0837f9bc6dee1914a579e4 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/o8lxmOCmIwg_raw.srt @@ -0,0 +1,2772 @@ +1 +00:00:20,650 --> 00:00:25,550 +إن شاء الله سوف نبدأ مع قصة جديدة قصة رقم 16 + +2 +00:00:25,550 --> 00:00:28,530 +بالنسبة للتعامل مع مصادر التعامل مع المصادر + +3 +00:00:28,530 --> 00:00:31,550 +التعامل مع المصادر التعامل مع المصادر التعامل مع + +4 +00:00:31,550 --> 00:00:32,990 +المصادر التعامل مع المصادر التعامل مع المصادر + +5 +00:00:32,990 --> 00:00:36,610 +التعامل مع المصادر التعامل مع المصادر التعامل + +6 +00:00:36,610 --> 00:00:36,790 +مع المصادر التعامل مع المصادر التعامل مع المصادر + +7 +00:00:36,790 --> 00:00:36,810 +التعامل مع المصادر التعامل مع المصادر التعامل مع + +8 +00:00:36,810 --> 00:00:36,890 +المصادر التعامل مع المصادر التعامل مع المصادر + +9 +00:00:36,890 --> 00:00:37,230 +التعامل مع المصادر التعامل مع المصادر التعامل مع + +10 +00:00:37,230 --> 00:00:42,570 +المصادر التعامل مع المصادر التعامل مع المنحتاج أن + +11 +00:00:42,570 --> 00:00:47,310 +نفهم ما هي الوصفة لـ joint costs، هذا الحلقه أو + +12 +00:00:47,310 --> 00:00:53,690 +هذا الحلقه، الحلقه رقم 16 يتعلق على الوصفة لشيء + +13 +00:00:53,690 --> 00:00:59,130 +يدعى joint costs، فأولاً نحتاج أن ندفع ما يعنيه by + +14 +00:00:59,130 --> 00:01:04,090 +joint costs، فماذا تعتقد أنه وصفة joint costs؟ + +15 +00:01:04,830 --> 00:01:09,670 +بالطبع يمكنك أن تكون لديك بعض الأفكار من فقط كلمة + +16 +00:01:09,670 --> 00:01:15,790 +اسمها joint costs بعضنا الناس ربما يعرفون أننا + +17 +00:01:15,790 --> 00:01:22,090 +لدينا في بعض الأحيان تجارب التصميم التي تجارب أكتر + +18 +00:01:22,090 --> 00:01:28,180 +من واحد ميزة، تجارب التصميم نفسهThe same + +19 +00:01:28,180 --> 00:01:33,960 +production process does not only result with one + +20 +00:01:33,960 --> 00:01:39,640 +product but result with more than one product For + +21 +00:01:39,640 --> 00:01:43,080 +instance let us take the petroleum + +22 +00:01:49,970 --> 00:01:55,470 +petroleum or the distillation of petroleum yields + +23 +00:01:55,470 --> 00:02:01,870 +more than one product it yields gas and or natural + +24 +00:02:01,870 --> 00:02:08,690 +gas let us say and also crude oil or the + +25 +00:02:08,690 --> 00:02:13,590 +extraction of petroleum would yield the natural + +26 +00:02:13,590 --> 00:02:18,920 +gas or gas and the crude oilدعنا نأخذ على سبيل + +27 +00:02:18,920 --> 00:02:23,560 +المثال مصادر المزيد من المزيد من المزيد من المزيد + +28 +00:02:23,560 --> 00:02:23,560 +من المزيد من المزيد من المزيد من المزيد من المزيد + +29 +00:02:23,560 --> 00:02:23,980 +من المزيد من المزيد من المزيد من المزيد من المزيد + +30 +00:02:23,980 --> 00:02:28,660 +من المزيد من المزيد من المزيد من المزيد من المزيد + +31 +00:02:28,660 --> 00:02:29,380 +من المزيد من المزيد من المزيد من المزيد من المزيد + +32 +00:02:29,380 --> 00:02:31,200 +من المزيد من المزيد من المزيد من المزيد من المزيد + +33 +00:02:31,200 --> 00:02:32,780 +من المزيد من المزيد من المزيد من المزيد من المزيد + +34 +00:02:32,780 --> 00:02:32,780 +من المزيد من المزيد من المزيد من المزيد من المزيد + +35 +00:02:32,780 --> 00:02:32,780 +من المزيد من المزيد من المزيد من المزيد من المزيد + +36 +00:02:32,780 --> 00:02:35,820 +من المزيد من المزيد من المزيد من المزيد من المزيد + +37 +00:02:35,820 --> 00:02:43,040 +من المزيد من المزيد من + +38 +00:02:43,040 --> 00:02:48,430 +المزوكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا + +39 +00:02:48,430 --> 00:02:50,770 +وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا + +40 +00:02:50,770 --> 00:02:51,170 +وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا + +41 +00:02:51,170 --> 00:02:51,450 +وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا + +42 +00:02:51,450 --> 00:02:51,550 +وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا + +43 +00:02:51,550 --> 00:02:55,310 +وكذا + +44 +00:02:55,310 --> 00:02:56,990 +وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا وكذا + +45 +00:02:56,990 --> 00:03:02,070 +وكذا + +46 +00:03:14,150 --> 00:03:17,190 +Excellent excellent therefore joint costs are + +47 +00:03:17,190 --> 00:03:22,970 +costs of production processes that yields not only + +48 +00:03:22,970 --> 00:03:26,350 +one product but more than one product Any + +49 +00:03:26,350 --> 00:03:30,050 +production process any cost of any production + +50 +00:03:30,050 --> 00:03:32,610 +process that yields more than one product is + +51 +00:03:32,610 --> 00:03:36,890 +called something or a term that is called joint + +52 +00:03:36,890 --> 00:03:43,280 +costsالـ By-product هو واحد من البيانات أو واحد من + +53 +00:03:43,280 --> 00:03:47,280 +البيانات التي نتحدث عنها، على سبيل المثال، + +54 +00:03:47,280 --> 00:03:51,980 +الوضعيات الموجودة داخل هذا البرنامج التجاربية قد + +55 +00:03:51,980 --> 00:03:57,400 +تتجارب على، على سبيل المثال، البيانات A, B + +56 +00:03:57,400 --> 00:04:02,980 +وC. واحدة من هذه البيانات قد تكون شيء يسمى ببيانات + +57 +00:04:08,070 --> 00:04:11,730 +تفهم ما تقصده بشركة أساسية أو شركة مجتمعة أو شركة + +58 +00:04:11,730 --> 00:04:15,910 +مجتمعة كما نتعامل في هذه القصة إن شاء الله ولكن + +59 +00:04:15,910 --> 00:04:18,530 +الشركة المجتمعة هي واحدة من الشركات التي نتحدث + +60 +00:04:18,530 --> 00:04:25,710 +عنها لذلك هذا هو التفريق من شركات مجتمعة أو شركات + +61 +00:04:25,710 --> 00:04:34,580 +مجتمعة وأن هذه القصة أو قصة رقم 16 يتعلقالطرق التي + +62 +00:04:34,580 --> 00:04:41,360 +سوف نستخدمها لإعطاء هذه الأسعار المتعاملة لأجهزتنا + +63 +00:04:41,360 --> 00:04:45,880 +المختلفة هذا هو النقطة الرئيسية في حلقتنا كيف + +64 +00:04:45,880 --> 00:04:50,020 +نستخدم أو نقوم بإعطاء أو نقوم بإعطاء هذه الأسعار + +65 +00:04:50,020 --> 00:04:56,880 +المتعاملة لأجهزتنا المختلفة من هذا البرنامج الوطني + +66 +00:04:56,880 --> 00:05:00,720 +أي أسئلة؟ الآن + +67 +00:05:03,880 --> 00:05:08,100 +دعونا نتحرك إلى الفرصة التالية اللي هي الانتقال من + +68 +00:05:08,100 --> 00:05:14,740 +النقطة بالطبع جوانت كوست في هذا البرنامج اللي + +69 +00:05:14,740 --> 00:05:20,060 +يستخدم أكتر من احد المواصفات ستكون موصفة حتى نقطة + +70 +00:05:20,060 --> 00:05:27,060 +محددة بعد نقطة نقطة محددة المواصفات المختلفة ستكون + +71 +00:05:27,060 --> 00:05:34,600 +مقفلة و ستكون اكتشف بطريقة مختلفةهذه النقطة تسمى + +72 +00:05:34,600 --> 00:05:41,520 +نقطة split-off، لذلك بعد نقطة split-off، لن يكون + +73 +00:05:41,520 --> 00:05:47,680 +هناك مجموعات مجتمعة أخرى قبل نقطة split-off، + +74 +00:05:47,680 --> 00:05:53,600 +المجموعات التي تتجارب في هذا البرنامج تسمى مجموعات + +75 +00:05:53,600 --> 00:05:57,240 +مجتمعة أخرى، فأفكر فيها كتالة + +76 +00:06:07,380 --> 00:06:13,400 +Lets us consider any production process This + +77 +00:06:13,400 --> 00:06:18,380 +production process yields three different products + +78 +00:06:18,380 --> 00:06:21,820 +Let us say product A, + +79 +00:06:25,140 --> 00:06:32,300 +product B and + +80 +00:06:32,300 --> 00:06:32,940 +product C + +81 +00:06:40,530 --> 00:06:51,470 +طبعا كل جزء من التجارب حتى نصل إلى مقاطع النقطة هي + +82 +00:06:51,470 --> 00:06:54,790 +جزء + +83 +00:06:54,790 --> 00:06:55,950 +من الجزء من الجزء من الجزء من الجزء من الجزء من + +84 +00:06:55,950 --> 00:06:56,650 +الجزء من الجزء من الجزء من الجزء من الجزء من الجزء + +85 +00:06:56,650 --> 00:06:57,510 +من الجزء من الجزء من الجزء من الجزء من الجزء من + +86 +00:06:57,510 --> 00:06:57,510 +الجزء من الجزء من الجزء من الجزء من الجزء من الجزء + +87 +00:06:57,510 --> 00:06:57,510 +من الجزء من الجزء من الجزء من الجزء من الجزء من + +88 +00:06:57,510 --> 00:06:57,510 +الجزء من الجزء من الجزء من الجزء من الجزء من الجزء + +89 +00:06:57,510 --> 00:06:57,510 +من الجزء من الجزء من الجزء من الجزء من الجزء من + +90 +00:06:57,510 --> 00:06:57,550 +الجزء من الجزء من الجزء من الجزء من الجزء من الجزء + +91 +00:06:57,550 --> 00:07:06,910 +من الجزء من الجزء من الجزء من الجزء من + +92 +00:07:06,910 --> 00:07:13,500 +الجزبالتالي في هذا البرنامج جميع الاتجارات التي + +93 +00:07:13,500 --> 00:07:18,740 +تكون مدعومة في هذا البرنامج الرئيسي هو جمع + +94 +00:07:18,740 --> 00:07:25,600 +الاتجارات حتى هذا النقطة أو حتى نقطة نستطيع اكتشاف + +95 +00:07:25,600 --> 00:07:31,220 +بطريقة مختلفة Product Aas a separate product + +96 +00:07:31,220 --> 00:07:36,300 +product b as another separate product product c as + +97 +00:07:36,300 --> 00:07:39,900 +another separate product this point that we are + +98 +00:07:39,900 --> 00:07:45,820 +talking about which is this point is called the + +99 +00:07:45,820 --> 00:07:57,560 +split off point therefore any coastsالذين يتم + +100 +00:07:57,560 --> 00:08:02,880 +تجاربهم قبل الانتقال من النقطة يسمى جوانت كوست + +101 +00:08:02,880 --> 00:08:10,440 +بينما أي كوست تتم تجاربها بعد انتقال من النقطة + +102 +00:08:10,440 --> 00:08:14,540 +ربما يجب علينا أن نتجارب أكتر من البرنامج A لكي + +103 +00:08:14,540 --> 00:08:18,500 +نكون قادرين على تسويه أو لكي نكون قادرين على تسويه + +104 +00:08:18,500 --> 00:08:24,670 +بقيمة أعلى على سبيل المثالأي مدفع، رغم أنه إنتاج، + +105 +00:08:24,670 --> 00:08:30,550 +رغم أنه ماركتينج، مبيع، مؤسسة، مهما كان المدفع + +106 +00:08:30,550 --> 00:08:36,050 +اللي هو مضمون لهذا الموضوع أو لهذه الموضوع + +107 +00:08:36,050 --> 00:08:39,490 +المحددة، يسمى ليه ليس مدفعين، لكن مدفعين يتم + +108 +00:08:39,490 --> 00:08:45,390 +تقليلهم، لذلك هذه المدفعين بعد إنتاجها + +109 +00:08:50,990 --> 00:09:02,970 +مسمى بـ Separable Coasts + +110 +00:09:02,970 --> 00:09:08,110 +بالطبع + +111 +00:09:08,110 --> 00:09:11,050 +نكرم هذه الـ Separable Coasts لكي + +112 +00:09:13,840 --> 00:09:19,940 +دعنا نقول إنه يجعل هذه الأشياء إما قابلة للسفر لأن + +113 +00:09:19,940 --> 00:09:23,460 +بعض الأشياء من هذه الأشياء لا يمكن أن تتمتع بعد + +114 +00:09:23,460 --> 00:09:26,280 +نقطة الانتقال لا يمكن أن تتمتع بعد نقطة الانتقال + +115 +00:09:26,280 --> 00:09:31,460 +يحتاجون إلى تعديل أو تعديل أكتر لكي يكونوا قابلة + +116 +00:09:31,460 --> 00:09:36,570 +للسفرلذلك هذه الـ separable costs هي قصة تتم + +117 +00:09:36,570 --> 00:09:41,610 +اكتشافها و تتعامل مع هذه المواصفات المحددة، اي قصة + +118 +00:09:41,610 --> 00:09:47,090 +تتم تعامل مع مواصفة مختلفة بعد نقل النقطة هي قصة + +119 +00:09:47,090 --> 00:09:50,470 +تتم اكتشافها و تتعامل مع مواصفة مختلفة بعد نقل + +120 +00:09:50,470 --> 00:09:52,550 +النقطة هي قصة تتم اكتشافها و تتعامل مع مواصفة + +121 +00:09:52,550 --> 00:09:58,510 +مختلفة بعد نقل النقطةوعندما يتم التجارب بعد B يتم + +122 +00:09:58,510 --> 00:10:00,470 +التجارب بعد B يتم التجارب بعد B يتم التجارب بعد B + +123 +00:10:00,470 --> 00:10:03,870 +يتم التجارب بعد B يتم التجارب بعد B يتم التجارب + +124 +00:10:03,870 --> 00:10:04,090 +بعد B يتم التجارب بعد B يتم التجارب بعد B يتم + +125 +00:10:04,090 --> 00:10:04,090 +التجارب بعد B يتم التجارب بعد B يتم التجارب بعد B + +126 +00:10:04,090 --> 00:10:04,090 +يتم التجارب بعد B يتم التجارب بعد B يتم التجارب + +127 +00:10:04,090 --> 00:10:07,350 +بعد B يتم التجارب بعد B يتم التجارب بعد B يتم + +128 +00:10:07,350 --> 00:10:08,030 +التجارب بعد B يتم التجارب بعد B يتم التجارب بعد B + +129 +00:10:08,030 --> 00:10:08,590 +يتم التجارب بعد B يتم التجارب بعد B يتم التجارب + +130 +00:10:08,590 --> 00:10:12,930 +بعد B يتم التجارب بعد B يتم التجارب بعد B يتم + +131 +00:10:12,930 --> 00:10:20,530 +التجارب بعد B يتم التجارب + +132 +00:10:20,530 --> 00:10:29,420 +بعد B يتم التجارأي خطوط تتم تجاربها بعد انتقال + +133 +00:10:29,420 --> 00:10:35,360 +النقطة، بعد أن كل من هذه الأدوات ممكن تكون اكتشف + +134 +00:10:35,360 --> 00:10:39,460 +بطريقة مختلفة، تسميها خطوط مختلفة، لأن هذه الخطوط + +135 +00:10:39,460 --> 00:10:43,340 +ممكن تتم تجاربها بطريقة مختلفة للأدوات المحددة، + +136 +00:10:43,340 --> 00:10:43,820 +نعم؟ + +137 +00:10:47,390 --> 00:10:51,730 +of course of course these products could be sold + +138 +00:10:51,730 --> 00:10:55,090 +at the split of point and could be sold after + +139 +00:10:55,090 --> 00:10:57,350 +further processing I'm not talking here about + +140 +00:10:57,350 --> 00:11:01,710 +whether to sell them after the split of point or + +141 +00:11:01,710 --> 00:11:04,870 +to sell them after further processing this + +142 +00:11:04,870 --> 00:11:09,570 +decision will be considered in details in + +143 +00:11:09,570 --> 00:11:13,910 +management accountingهو إذا كنت تقوم بتسليم أو + +144 +00:11:13,910 --> 00:11:16,090 +تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل + +145 +00:11:16,090 --> 00:11:20,230 +تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل + +146 +00:11:20,230 --> 00:11:20,850 +تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل + +147 +00:11:20,850 --> 00:11:22,050 +تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل + +148 +00:11:22,050 --> 00:11:22,430 +تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل + +149 +00:11:22,430 --> 00:11:22,430 +تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل + +150 +00:11:22,430 --> 00:11:28,590 +تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل + +151 +00:11:42,060 --> 00:11:45,340 +بالتالي، لن نعتمد على الـ Separable Costs لأن الـ + +152 +00:11:45,340 --> 00:11:48,880 +Separable Costs يتم اكتشافهم أو يتم إتصالهم مباشرة + +153 +00:11:48,880 --> 00:11:51,540 +إلى هذه الأدوات المختلفة، ولكن مشكلتنا في الـ Cost + +154 +00:11:51,540 --> 00:11:55,240 +Accounting هو أن لدينا هذه الـ Common Costs أو + +155 +00:11:55,240 --> 00:11:59,540 +Joint Costs التي يجب أن نعطيها إلى الأدوات + +156 +00:11:59,540 --> 00:12:06,180 +المختلفة، هل هناك أسئلة حتى الآن؟ الآن، الأدوات أو + +157 +00:12:06,180 --> 00:12:14,810 +النتائج، دعنا نقولof any joint production process + +158 +00:12:14,810 --> 00:12:20,570 +we said it might yield different products now we + +159 +00:12:20,570 --> 00:12:24,810 +need to consider the term product we shall not + +160 +00:12:24,810 --> 00:12:29,430 +consider or we shall not consider all the results + +161 +00:12:29,430 --> 00:12:33,990 +of this production process as products because the + +162 +00:12:33,990 --> 00:12:37,950 +results of the production process let us say we + +163 +00:12:37,950 --> 00:12:38,710 +have a joint + +164 +00:12:41,830 --> 00:12:50,990 +العملية التجارية التي يستخدم دعنا نقول ثلاث نتائج + +165 +00:12:50,990 --> 00:12:58,650 +مختلفة نتائج a نتائج + +166 +00:12:58,650 --> 00:13:05,530 +b و نتائج c لماذا لا نسميها نتائج؟ لأن هذه النتائج + +167 +00:13:06,530 --> 00:13:12,970 +may either have a positive sales value a negative + +168 +00:13:12,970 --> 00:13:20,210 +sales value and or a zero sales value therefore if + +169 +00:13:20,210 --> 00:13:26,730 +we have for instance result a with a positive + +170 +00:13:26,730 --> 00:13:33,150 +sales value this shall be called a product + +171 +00:13:38,490 --> 00:13:43,530 +while on the other hand if the result have a + +172 +00:13:43,530 --> 00:13:49,470 +negative sales value or + +173 +00:13:49,470 --> 00:13:55,730 +a zero sales value these + +174 +00:13:55,730 --> 00:14:00,290 +two results which is result B and result C will + +175 +00:14:00,290 --> 00:14:03,130 +not be called a product + +176 +00:14:10,230 --> 00:14:15,530 +Any questions؟ Therefore if .. if we consider our + +177 +00:14:15,530 --> 00:14:19,430 +first example product A, product B and product C + +178 +00:14:19,430 --> 00:14:26,550 +all these resultshave a positive sales value why + +179 +00:14:26,550 --> 00:14:30,090 +because it is called a product and we do not call + +180 +00:14:30,090 --> 00:14:34,550 +a product unless it has a positive sales value of + +181 +00:14:34,550 --> 00:14:39,330 +course any result that does not have a positive + +182 +00:14:39,330 --> 00:14:42,930 +sales value whether it is negative or zero it is + +183 +00:14:42,930 --> 00:14:46,490 +not called a productit is called a result it is + +184 +00:14:46,490 --> 00:14:49,010 +called by its name and so on but we do not call it + +185 +00:14:49,010 --> 00:14:51,510 +a product because the term product means that it + +186 +00:14:51,510 --> 00:14:59,050 +has a positive sales value any questions now let + +187 +00:14:59,050 --> 00:15:01,890 +us consider the sales value itself or the the + +188 +00:15:01,890 --> 00:15:05,310 +sales value of a product if we have a positive + +189 +00:15:05,310 --> 00:15:08,130 +sales value + +190 +00:15:18,760 --> 00:15:25,140 +if we have a positive sales value which means that + +191 +00:15:25,140 --> 00:15:30,920 +we have a product this + +192 +00:15:30,920 --> 00:15:39,000 +positive sales value could be a high value or + +193 +00:15:39,000 --> 00:15:44,480 +could be a low value what do you mean by a high + +194 +00:15:44,480 --> 00:15:49,560 +and a low valueor how can we designate that this + +195 +00:15:49,560 --> 00:15:53,740 +value is high or is it low؟ how can we tell that + +196 +00:15:53,740 --> 00:15:57,860 +if a value is high or low؟ for instance the value + +197 +00:15:57,860 --> 00:16:01,820 +or the saleable value of product A is one hundred + +198 +00:16:01,820 --> 00:16:06,600 +thousand dollars, is it high or low؟مثلًا، B هو + +199 +00:16:06,600 --> 00:16:11,960 +500 ألف، هل هو أعلى أو أقل؟ C مثلًا، 10 ألف، هل هو + +200 +00:16:11,960 --> 00:16:18,820 +أعلى أو أقل؟ هذا يعتمد على علاقاتها أو عدد قيمة + +201 +00:16:18,820 --> 00:16:26,280 +المجموعة. لذلك، نحن نعتمد على عدد أو عدد في علاقة + +202 +00:16:26,280 --> 00:16:29,560 +مع قيمة المجموعة من كل الأدوات. + +203 +00:16:34,160 --> 00:16:40,720 +إذا كان لدينا .. و بالطبع هذه القيم أو هذه الوصولة + +204 +00:16:40,720 --> 00:16:45,060 +لقيم السعر المفضل، رغم أنه أعلى أو أسفل، فهو يعتمد + +205 +00:16:45,060 --> 00:16:51,760 +على المؤسسة. بعض المؤسسات كانت توصل لشركة كقيمة + +206 +00:16:51,760 --> 00:16:55,720 +عاليةوالبعض منهم يمكن أن يكون نفس الشركة تسمى + +207 +00:16:55,720 --> 00:17:02,800 +كقيمة نقل لذلك لا يوجد تقرير مفهوم عن ما هو مرتفع + +208 +00:17:02,800 --> 00:17:09,840 +و ما هو نقل ولكن يجب أن تعرف أن هذه التصميمات + +209 +00:17:09,840 --> 00:17:16,720 +مستخدمة باعتبار علاقة مع قيمة الشركة من قيمة + +210 +00:17:16,720 --> 00:17:22,990 +الشركة كامة أو قيمة الشركة كامةالشركات التي تتجارب + +211 +00:17:22,990 --> 00:17:31,930 +من هذا البرنامج المجتمع الآن قيمة + +212 +00:17:31,930 --> 00:17:36,490 +محافظة مرتفعة عالية يمكن أن تكون فقط واحدة من + +213 +00:17:36,490 --> 00:17:40,420 +الشركاتوهو يعني، على سبيل المثال، دعنا نأخذ مثالنا + +214 +00:17:40,420 --> 00:17:44,580 +لـ Product A وProduct B وProduct C وفقًا لقانون + +215 +00:17:44,580 --> 00:17:50,240 +المؤسسة، قاموا بالتصميم بأن Product A هو الوحيد + +216 +00:17:50,240 --> 00:17:51,540 +الوحيد الوحيد الوحيد الوحيد الوحيد الوحيد الوحيد + +217 +00:17:51,540 --> 00:17:52,700 +الوحيد الوحيد الوحيد الوحيد الوحيد الوحيد الوحيد + +218 +00:17:52,700 --> 00:17:53,380 +الوحيد الوحيد الوحيد الوحيد الوحيد الوحيد الوحيد + +219 +00:17:53,380 --> 00:17:55,920 +الوحيد الوحيد الوحيد الوحيد الوحيد الوحيد الوحيد + +220 +00:17:55,920 --> 00:17:56,120 +الوحيد الوحيد الوحيد الوحيد الوحيد الوحيد الوحيد + +221 +00:17:56,120 --> 00:17:59,910 +الوحيد الوحيد الوحيد الوحيدأو قيمة تجارب خاطئة لأن + +222 +00:17:59,910 --> 00:18:06,170 +كما قلنا الموضوع لا يسمى أو كلمة الموضوع لا يسمى + +223 +00:18:06,170 --> 00:18:11,590 +أو لا تسمى إلا إذا كانت هذه الموضوع تحتوي على قيمة + +224 +00:18:11,590 --> 00:18:16,990 +تجارب خاطئة لذلك باعتبارنا مثلًا موضوع A لديه قيمة + +225 +00:18:16,990 --> 00:18:22,790 +عالية بينما موضوع B وC لديهم قيمة خاطئة لذلك إذا + +226 +00:18:22,790 --> 00:18:27,730 +كان لدينا فقط واحد قيمة عاليةproduct that means + +227 +00:18:27,730 --> 00:18:31,410 +that this product is called the main product + +228 +00:18:39,890 --> 00:18:44,590 +على الجانب الآخر، ماذا إذا كان لدينا أكتر من واحد + +229 +00:18:44,590 --> 00:18:49,730 +شركة تدفع قيمة عالية جدًا؟ على سبيل المثال، في + +230 +00:18:49,730 --> 00:18:56,910 +مصالحنا، باعتبار قانون المؤسسة، قاموا بإعطاء شركة + +231 +00:18:56,910 --> 00:19:03,810 +A شركة B شركة Ais considered to have a high value + +232 +00:19:03,810 --> 00:19:07,990 +therefore in this case we do not only have one + +233 +00:19:07,990 --> 00:19:12,130 +main product but we have two main products these + +234 +00:19:12,130 --> 00:19:15,310 +products are called joined products + +235 +00:19:31,980 --> 00:19:38,740 +الآن دعنا نأخذ الجانب الآخر من ميزة السعر المفضل + +236 +00:19:38,740 --> 00:19:42,020 +اللي هو ميزة السعر المفضل اللي هو ميزة السعر + +237 +00:19:42,020 --> 00:19:44,040 +المفضل اللي هو ميزة السعر المفضل اللي هو ميزة + +238 +00:19:44,040 --> 00:19:45,840 +السعر المفضل اللي هو ميزة السعر المفضل اللي هو + +239 +00:19:45,840 --> 00:19:46,700 +ميزة السعر المفضل اللي هو ميزة السعر المفضل اللي + +240 +00:19:46,700 --> 00:19:48,860 +هو ميزة السعر المفضل اللي هو ميزة السعر المفضل + +241 +00:19:48,860 --> 00:19:52,300 +اللي هو ميزة السعر المفضل اللي هو ميزة السعر + +242 +00:19:52,300 --> 00:19:57,180 +المفضل اللي هو ميزة السعر المفضل اللي هو ميزة + +243 +00:19:57,180 --> 00:19:58,740 +السعر المفضل اللي هو + +244 +00:20:04,530 --> 00:20:14,590 +products for instance + +245 +00:20:14,590 --> 00:20:20,140 +in our exampleإذا كانت product A و product B لديها + +246 +00:20:20,140 --> 00:20:25,160 +قيمة اجتماعية عالية أو عالية و product C لديها + +247 +00:20:25,160 --> 00:20:28,740 +قيمة اجتماعية عالية أو عالية، لذلك product A و + +248 +00:20:28,740 --> 00:20:31,700 +product B يسمون كمجموعة اجتماعية product، و + +249 +00:20:31,700 --> 00:20:38,020 +product C يسمون كمجموعة شراءعلى الجانب الآخر، إذا + +250 +00:20:38,020 --> 00:20:41,940 +كانت الوضع A يحتوي على قيمة عالية، بينما إذا كانت + +251 +00:20:41,940 --> 00:20:47,620 +الوضع B وC تحتوي على قيمة عالية، فإن الوضع A يُسمى + +252 +00:20:47,620 --> 00:20:51,420 +كميزة أساسية، بينما إذا كانت الوضع B وC يُسمى + +253 +00:20:51,420 --> 00:20:54,900 +كميزة أساسية إذا كانت الوضع B وC تحتوي على قيمة + +254 +00:20:54,900 --> 00:20:56,400 +عالية، بينما إذا كانت الوضع B وC تحتوي على قيمة + +255 +00:20:56,400 --> 00:20:57,520 +أساسية إذا كانت الوضع B وC تحتوي على قيمة أساسية + +256 +00:20:57,520 --> 00:21:00,880 +إذا كانت الوضع B وC تحتوي على قيمة أساسية إذا كانت + +257 +00:21:00,880 --> 00:21:03,620 +الوضع B وC تحتوي على قيمة أساسية إذا كانت الوضع B + +258 +00:21:03,620 --> 00:21:09,520 +وCإذا كان لدينا او اكتر من واحد من المجالات + +259 +00:21:09,520 --> 00:21:11,020 +المفيدة في المجالات المفيدة في المجالات المفيدة في + +260 +00:21:11,020 --> 00:21:14,600 +المجالات المفيدة في المجالات المفيدة في المجالات + +261 +00:21:14,600 --> 00:21:15,920 +المفيدة في المجالات المفيدة في المجالات المفيدة في + +262 +00:21:15,920 --> 00:21:18,040 +المجالات المفيدة في المجالات المفيدة في المجالات + +263 +00:21:18,040 --> 00:21:18,040 +المفيدة في المجالات المفيدة في المجالات المفيدة في + +264 +00:21:18,040 --> 00:21:20,080 +المجالات المفيدة في المجالات المفيدة في المجالات + +265 +00:21:20,080 --> 00:21:20,080 +المفيدة في المجالات المفيدة في المجالات المفيدة في + +266 +00:21:20,080 --> 00:21:20,080 +المجالات المفيدة في المجالات المفيدة في المجالات + +267 +00:21:20,080 --> 00:21:23,080 +المفيدة في المجالات المفيدة في المجالات المفيدة في + +268 +00:21:23,080 --> 00:21:31,020 +المعن طريق المعرفة كيف سنجعلها تتجارب و لماذا + +269 +00:21:31,020 --> 00:21:37,420 +الطرق التي ستستخدمها على طريق الطريق لأعلى و أسفل + +270 +00:21:37,420 --> 00:21:39,700 +الأدوات، هل لديك أسئلة؟ + +271 +00:22:00,740 --> 00:22:05,360 +of course they gave us some examples of some of + +272 +00:22:05,360 --> 00:22:11,160 +the industries that have this dilemma of joint + +273 +00:22:11,160 --> 00:22:14,500 +costs or the allocation of joint costs or they + +274 +00:22:14,500 --> 00:22:18,840 +have joint processes that yields more than one + +275 +00:22:19,610 --> 00:22:23,010 +مثلًا يمكننا نرى هنا على سبيل المثال إستجابات أو + +276 +00:22:23,010 --> 00:22:26,770 +إستجابات الأعمال على سبيل المثال الكول نحن لدينا + +277 +00:22:26,770 --> 00:22:31,090 +كوكوك، جسد، بنزول، تار، أمونيا وما إلى ذلك هؤلاء + +278 +00:22:31,090 --> 00:22:34,770 +هم أو نحن لدينا أكتر من واحد من المواصفات مع نفس + +279 +00:22:34,770 --> 00:22:37,670 +التجارب الإستجابية على سبيل المثال في مؤسسات + +280 +00:22:37,670 --> 00:22:44,150 +الزراع والطعام والطعامالككاو بينز لديها ككاو بوتر + +281 +00:22:44,150 --> 00:22:49,370 +و ككاو بودر و تانين كريم وكذلك لذلك كما يمكننا أن + +282 +00:22:49,370 --> 00:22:53,870 +نرى هنا تصميم الككاو بينز سيكون أكثر من واحد من + +283 +00:22:53,870 --> 00:22:57,800 +هذا البرنامجعلى سبيل المثال، في مؤتمرات الكيميائية + +284 +00:22:57,800 --> 00:22:59,200 +الخاصة بنا للمزيد من المزيد من المزيد من المزيد من + +285 +00:22:59,200 --> 00:22:59,880 +المزيد من المزيد من المزيد من المزيد من المزيد من + +286 +00:22:59,880 --> 00:23:02,240 +المزيد من المزيد من المزيد من المزيد من المزيد من + +287 +00:23:02,240 --> 00:23:05,020 +المزيد من المزيد من المزيد من المزيد من المزيد من + +288 +00:23:05,020 --> 00:23:11,560 +المزيد من المزيد من المزيد من المزيد من المزيد من + +289 +00:23:11,560 --> 00:23:12,580 +المزيد من المزيد من المزيد من المزيد من المزيد من + +290 +00:23:12,580 --> 00:23:13,160 +المزيد من المزيد من المزيد من المزيد من المزيد من + +291 +00:23:13,160 --> 00:23:13,160 +المزيد من المزيد من المزيد من المزيد من المزيد من + +292 +00:23:13,160 --> 00:23:13,860 +المزيد من المزيد من المزيد من المزيد من المزيد من + +293 +00:23:13,860 --> 00:23:22,020 +المزيد من المزيد من المزيد من المزيد من المزيد من + +294 +00:23:22,020 --> 00:23:29,650 +المزبعض الأمثلة عن نشاطات مصممة أو نشاطات مصممة أو + +295 +00:23:29,650 --> 00:23:30,970 +نشاطات مصممة أو نشاطات مصممة أو نشاطات مصممة أو + +296 +00:23:30,970 --> 00:23:33,730 +نشاطات مصممة او نشاطات مصممة او نشاطات مصممة او + +297 +00:23:33,730 --> 00:23:33,750 +نشاطات مصممة او نشاطات مصممة او نشاطات مصممة او + +298 +00:23:33,750 --> 00:23:33,930 +نشاطات مصممة او نشاطات مصممة او نشاطات مصممة او + +299 +00:23:33,930 --> 00:23:37,390 +نشاطات مصممة او نشاطات مصممة او + +300 +00:23:37,390 --> 00:23:38,790 +نشاطات مصممة او نشاطات مصممة او نشاطات مصممة او + +301 +00:23:38,790 --> 00:23:46,290 +نشاطات مصممة او نشاطات مصممة او نشاطات مصممة او ن + +302 +00:23:48,710 --> 00:23:52,310 +الصورة أو هذا البرنامج كما نستطيع أن نرى هنا إذا + +303 +00:23:52,310 --> 00:23:57,210 +كان لدينا عملية إصلاح واحدة هذا البرنامج أو عملية + +304 +00:23:57,210 --> 00:24:01,490 +إصلاح واحدة هذا البرنامج يسمى جوينت كوست بالطبع + +305 +00:24:01,490 --> 00:24:06,710 +إذا كان لدينا اثنين قيم افضل أو اثنين قيم افضل + +306 +00:24:06,710 --> 00:24:10,630 +عالي كمجموعات يسمى جوينت كمجموعات إذا كان لدينا + +307 +00:24:10,630 --> 00:24:14,710 +واحد فسيسمى كمجموعات أساسيةو بالطبع إذا كان لدينا + +308 +00:24:14,710 --> 00:24:17,470 +نوع من الهيئة أو نوع من الهيئة أو نوع من الهيئة أو + +309 +00:24:17,470 --> 00:24:17,770 +نوع من الهيئة أو نوع من الهيئة أو نوع من الهيئة أو + +310 +00:24:17,770 --> 00:24:19,630 +نوع من الهيئة أو نوع من الهيئة أو نوع من الهيئة أو + +311 +00:24:19,630 --> 00:24:20,270 +نوع من الهيئة أو نوع من الهيئة أو نوع من الهيئة أو + +312 +00:24:20,270 --> 00:24:21,710 +نوع من الهيئة أو نوع من الهيئة أو نوع من الهيئة أو + +313 +00:24:21,710 --> 00:24:22,990 +نوع من الهيئة أو نوع من الهيئة أو نوع من الهيئة أو + +314 +00:24:22,990 --> 00:24:25,130 +نوع من الهيئة أو نوع من الهيئة أو نوع من الهيئة أو + +315 +00:24:25,130 --> 00:24:31,570 +نوع من الهيئة أو نوع من الهيئة أو نوع من الهيإذا + +316 +00:24:31,570 --> 00:24:34,370 +كان هناك قيمة تسليمية أو قيمة تسليمية صحيحة على + +317 +00:24:34,370 --> 00:24:39,050 +الـ Steam، فهي تجمعها في البيئة، لذلك لسنا نقوم + +318 +00:24:39,050 --> 00:24:45,790 +بتسليم هذه حصة من أجهزتنا أو هذه حصة من أجهزتنا، + +319 +00:24:45,790 --> 00:24:50,470 +لذلك هذا هو نتيجة بقيمة تسليمية صحيحة، ليس معتقدا + +320 +00:24:50,470 --> 00:24:55,170 +كمجموعة، ليس معتقدا كمجموعة، ليس معتقدا على + +321 +00:24:55,170 --> 00:25:05,640 +الإطلاقالخاطر الآن من يقدر يخبرني كيف نتيجة + +322 +00:25:05,640 --> 00:25:11,560 +عمل عمل مجتمع يمكن أن تكون خاطرة أو يكون لديه قيمة + +323 +00:25:11,560 --> 00:25:17,640 +عامة خاطرة هل هناك شيء يسمى كقيمة عامة خاطرة؟ كيف + +324 +00:25:17,640 --> 00:25:18,640 +.. كيف أتي؟ نعم + +325 +00:25:22,190 --> 00:25:25,810 +Excellent excellent excellent for instance if this + +326 +00:25:25,810 --> 00:25:30,910 +production process yields a toxic substance or + +327 +00:25:30,910 --> 00:25:31,370 +waste + +328 +00:25:36,260 --> 00:25:39,220 +بالطبع، لا يمكن أن يتم ترتيب المخلوق المخلوق + +329 +00:25:39,220 --> 00:25:39,940 +المخلوق المخلوق المخلوق المخلوق المخلوق المخلوق + +330 +00:25:39,940 --> 00:25:40,140 +المخلوق المخلوق المخلوق المخلوق المخلوق المخلوق + +331 +00:25:40,140 --> 00:25:44,760 +المخلوق المخلوق المخلوق المخلوق المخلوق المخلوق + +332 +00:25:44,760 --> 00:25:48,960 +المخلوق المخلوق المخلوق المخلوق المخلوق المخلوق + +333 +00:25:48,960 --> 00:25:49,380 +المخلوق المخلوق المخلوق المخلوق المخلوق المخلوق + +334 +00:25:49,380 --> 00:25:51,720 +المخلوق المخلوق المخلوق المخلوق المخلوق المخلوق + +335 +00:25:51,720 --> 00:25:51,800 +المخلوق المخلوق المخلوق المخلوق المخلوق المخلوق + +336 +00:25:51,800 --> 00:25:55,140 +المخلوق المخلوق المخلوق المخلوق المخلوق المخلوق + +337 +00:25:55,140 --> 00:26:01,820 +المخلوق المخلوق + +338 +00:26:02,270 --> 00:26:04,910 +ولكن بدلاً من ذلك، سوف نقوم بإعادة إعادة إعادة + +339 +00:26:04,910 --> 00:26:04,990 +إعادة إعادة إعادة إعادة إعادة إعادة إعادة إعادة + +340 +00:26:04,990 --> 00:26:06,550 +إعادة إعادة إعادة إعادة إعادة إعادة إعادة إعادة + +341 +00:26:06,550 --> 00:26:07,490 +إعادة إعادة إعادة إعادة إعادة إعادة إعادة إعادة + +342 +00:26:07,490 --> 00:26:09,070 +إعادة إعادة إعادة إعادة إعادة إعادة إعادة إعادة + +343 +00:26:09,070 --> 00:26:10,890 +إعادة إعادة إعادة إعادة إعادة إعادة إعادة إعادة + +344 +00:26:10,890 --> 00:26:13,910 +إعادة إعادة إعادة إعادة إعادة إعادة إعادة إعادة + +345 +00:26:13,910 --> 00:26:14,610 +إعادة إ + +346 +00:26:24,080 --> 00:26:29,620 +أو النتائج لن تكون مفيدة أو لن تجعلنا نتخلص من أي + +347 +00:26:29,620 --> 00:26:35,280 +خطوط، بينما على سبيل المثال، يحتاج + +348 +00:26:35,280 --> 00:26:36,480 +التخلص من المخطط المخطط المخطط المخطط المخطط + +349 +00:26:36,480 --> 00:26:36,940 +المخطط المخطط المخطط المخطط المخطط المخطط المخطط + +350 +00:26:36,940 --> 00:26:40,260 +المخطط المخطط المخطط المخطط المخطط المخطط المخطط + +351 +00:26:40,260 --> 00:26:40,320 +المخطط المخطط المخطط المخطط المخطط المخطط المخطط + +352 +00:26:40,320 --> 00:26:40,320 +المخطط المخطط المخطط المخطط المخطط المخطط المخطط + +353 +00:26:40,320 --> 00:26:40,660 +المخطط المخطط المخطط المخطط المخطط المخطط المخطط + +354 +00:26:40,660 --> 00:26:44,080 +المخطط + +355 +00:26:44,080 --> 00:26:53,240 +المخطط المخطط الم + +356 +00:26:53,260 --> 00:26:59,020 +بالتالي، إعادة الأسعار دون أن يكون لديها أي عادة + +357 +00:26:59,020 --> 00:27:05,520 +أو أي أفاتية في العودة ستجلب لنا قيمة شركة أسعار + +358 +00:27:05,520 --> 00:27:13,760 +خاطئة لإيقاع هذا الوضع بالطبع أي قيمة أو أي قيمة + +359 +00:27:13,760 --> 00:27:18,460 +شركة أسعار خاطئة لأي نوع من الوضع يجب أن يتم إضافة + +360 +00:27:19,400 --> 00:27:22,340 +الجزء الاجتماعي ، على سبيل المثال إذا كان الجزء + +361 +00:27:22,340 --> 00:27:29,820 +الاجتماعي هنا 100000 دولار على سبيل المثال وانتهاء + +362 +00:27:29,820 --> 00:27:35,560 +المخلوق المغربي سيكلفنا على سبيل المثال 10000 ، + +363 +00:27:35,560 --> 00:27:43,740 +لذلك الجزء الاجتماعي ليس فقط 100000 ولكن 100000 + +364 +00:27:43,740 --> 00:27:50,530 +plus 10000بالتالي، يجب أن نضيف قيمة السعر المفقودة + +365 +00:27:50,530 --> 00:27:58,430 +إلى قيمة المشاركة لكي نجمع هذه القيمة الكامة إلى + +366 +00:27:58,430 --> 00:28:07,090 +قيمة المشاركة وقيمة المشاركة مع نفس + +367 +00:28:07,090 --> 00:28:14,710 +الطريقة، نعم مع نفس الطريقة هل هناك أسئلة؟ الأن + +368 +00:28:14,710 --> 00:28:15,530 +دعنا نعتبر + +369 +00:28:24,000 --> 00:28:33,300 +السبب خلف تجارب + +370 +00:28:33,300 --> 00:28:39,480 +المجموعات؟ لماذا تعتقد أننا نحتاج تجارب المجموعات؟ + +371 +00:28:43,190 --> 00:28:48,490 +قلنا إن السبب الرئيسي لهذه القصة هو فهم الطرق التي + +372 +00:28:48,490 --> 00:28:54,930 +سنقوم بتقليل أو تجمع هذه الأسعار التجارية إلى + +373 +00:28:54,930 --> 00:29:01,790 +الأشياء المختلفةIs it vital to allocate our joint + +374 +00:29:01,790 --> 00:29:05,470 +costs؟ Is it that important؟ And why do we need to + +375 +00:29:05,470 --> 00:29:09,570 +allocate it or allocate these costs onto the + +376 +00:29:09,570 --> 00:29:12,630 +different products؟ So what do you think are the + +377 +00:29:12,630 --> 00:29:15,730 +reasons؟ + +378 +00:29:15,730 --> 00:29:18,970 +Why to do it if there are no reasons؟ + +379 +00:29:21,480 --> 00:29:24,900 +ماذا تعتقد أنه أسبابها؟ لماذا تعتقد أننا نحتاج أن + +380 +00:29:24,900 --> 00:29:30,500 +نجمع؟ أو نحتاج أن نعرف قيمة البرنامج A و البرنامج + +381 +00:29:30,500 --> 00:29:39,000 +B و البرنامج C؟ أو دعنا نعرف قيمة البرنامج A من + +382 +00:29:39,000 --> 00:29:42,560 +البرنامج المجتمع و البرنامج B من البرنامج المجتمع + +383 +00:29:42,560 --> 00:29:45,520 +و البرنامج C من البرنامج المجتمع؟ + +384 +00:29:54,160 --> 00:29:59,520 +لن تسقط في المشكلة الخاصة بـ overcoasting و + +385 +00:29:59,520 --> 00:30:04,720 +undercoasting؟ الوصولة ستسيطر على هذا المشكلة، + +386 +00:30:04,720 --> 00:30:07,500 +ولكن إذا لم نوصل هذه المدارس، لن نحصل على + +387 +00:30:07,500 --> 00:30:13,720 +undercoasting و overcoasting، صحيح؟ لدينا المشكلة + +388 +00:30:13,720 --> 00:30:16,500 +الخاصة بـ undercoasting و overcoasting بعد الوصولة + +389 +00:30:18,080 --> 00:30:22,460 +ولكن إذا لم يكن لدينا تجارب تجارب تجارب تجارب + +390 +00:30:22,460 --> 00:30:23,180 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +391 +00:30:23,180 --> 00:30:23,500 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +392 +00:30:23,500 --> 00:30:24,280 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +393 +00:30:24,280 --> 00:30:24,280 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +394 +00:30:24,280 --> 00:30:24,280 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +395 +00:30:24,280 --> 00:30:25,600 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +396 +00:30:25,600 --> 00:30:38,660 +تجارب تج + +397 +00:30:39,910 --> 00:30:43,450 +أو المجموعة التي يتم تجاربها لـ Product A هي 11 + +398 +00:30:43,450 --> 00:30:46,850 +دولار على سبيل المثال، في هذه الحالة، سأعرف أن + +399 +00:30:46,850 --> 00:30:52,590 +Product A تجارب خسارات وليس تجارب أرباح، لذلك + +400 +00:30:52,590 --> 00:30:58,740 +يمكنني تجارب تجارب تجارب تجارب تجارب تجارب تجاربهو + +401 +00:30:58,740 --> 00:31:02,640 +مستحيل أو ليس مستحيل؟ لذلك يجب أن نعتمد على + +402 +00:31:02,640 --> 00:31:08,080 +المدرسة لكي نفهم أو لكي نعمل قرارات السعر لكي + +403 +00:31:08,080 --> 00:31:14,840 +نتعامل مع تطبيق عملنا وكذلك لذلك الكثير من + +404 +00:31:14,840 --> 00:31:22,070 +القرارات العمليةهي مبنية على معرفتنا عن أسعار + +405 +00:31:22,070 --> 00:31:27,550 +الأشياء التي يتم تجاربها بعد عملية عملية عملية + +406 +00:31:27,550 --> 00:31:29,770 +مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع + +407 +00:31:29,770 --> 00:31:30,290 +مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع + +408 +00:31:30,290 --> 00:31:30,290 +مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع + +409 +00:31:30,290 --> 00:31:30,290 +مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع + +410 +00:31:30,290 --> 00:31:30,290 +مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع + +411 +00:31:30,290 --> 00:31:38,570 +مجتمع مجتمع مجتمع مجتمع مجتمع مجتمع مج + +412 +00:31:42,550 --> 00:31:46,910 +أخذنا في Cost Accounting 1 أن Cost Accounting + +413 +00:31:46,910 --> 00:31:51,630 +كنظمة تقدم المعلومات لـ Financial Accounting و + +414 +00:31:51,630 --> 00:31:55,350 +Management Accounting، صحيح؟ قلنا إن Cost + +415 +00:31:55,350 --> 00:31:59,250 +Accounting تقدم المعلومات لـ Financial Accounting + +416 +00:31:59,250 --> 00:32:04,090 +لتجهيز مصادر المال الخاص بنا. مصادر المال الخاص + +417 +00:32:04,090 --> 00:32:11,900 +بنا، باعتبار المصادر المقبلة العامة، يحتاج إلىالذي + +418 +00:32:11,900 --> 00:32:19,060 +يحتاج إلى تسميين قيمة كل نوع من الأدب لكي تسميين + +419 +00:32:19,060 --> 00:32:23,340 +ما هي قيمة المبيعات وما هي قيمة الأسعار التي + +420 +00:32:23,340 --> 00:32:28,320 +تمتلكها بعد تسليم هذه القيمة المبيعات، صحيح؟ لذلك + +421 +00:32:28,320 --> 00:32:34,610 +إذا لم أكن مستطيع أو إذا لم أكن أقوم بالخطوة + +422 +00:32:34,610 --> 00:32:39,490 +التالية لـ Product A و Product B و Product C كيف + +423 +00:32:39,490 --> 00:32:45,470 +سنعرف كمية التجارب التي ستتم تقديمها في نهاية + +424 +00:32:45,470 --> 00:32:49,170 +العام لـ Product A و Product B و Product C كيف + +425 +00:32:49,170 --> 00:32:56,090 +سنعرف كمية الخطوة التي ستتم تقديمها لـ Product A و + +426 +00:32:56,090 --> 00:32:59,630 +Product B و Product Cالذي يتم تخصيصه في مصالح + +427 +00:32:59,630 --> 00:33:04,250 +المال، لذلك يجب أن نتخصص أسعار المجموعات إلى + +428 +00:33:04,250 --> 00:33:11,210 +المصالح A، مصالح B، مصالح C، لكي نخصص أولاً مصالح + +429 +00:33:11,210 --> 00:33:16,030 +المصالح التي تتخصص في المصالح ونخصص أسعار + +430 +00:33:16,030 --> 00:33:22,370 +المجموعات التي تم تخصصها في مصالح الماللذلك كما + +431 +00:33:22,370 --> 00:33:26,390 +يمكننا أن نرى هنا نحتاجه لتحضير مصطلحاتنا المالية + +432 +00:33:26,390 --> 00:33:32,630 +بالطبع باعتبار المصطلحات المقبلة بشكل عام نحتاج + +433 +00:33:32,630 --> 00:33:37,470 +لنقوم باختيارات مديرية مختلفة مثل الأسعار مثلا مثل + +434 +00:33:37,470 --> 00:33:43,650 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +435 +00:33:43,650 --> 00:33:43,790 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +436 +00:33:43,790 --> 00:33:43,790 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +437 +00:33:43,790 --> 00:33:43,790 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +438 +00:33:43,790 --> 00:33:49,410 +تجارب تجارب تجوالنسبة للعملية من هذه الأجهزة + +439 +00:33:49,410 --> 00:33:56,570 +وأيضًا نحتاج أن نعرف كل هذه المعلومات عن هذه + +440 +00:33:56,570 --> 00:34:02,470 +القرارات المختلفة التي تتم تحقيقها الوظيفة، هل + +441 +00:34:02,470 --> 00:34:03,370 +لديك أسئلة؟ + +442 +00:34:06,750 --> 00:34:12,630 +دعنا نعود إلى نقطة الرئيسية لجميع حلقتنا، كيف + +443 +00:34:12,630 --> 00:34:17,050 +نستخدم مجموعات الـ Joint Cost لأشياء مختلفة؟ + +444 +00:34:17,050 --> 00:34:21,930 +بالطبع، لدينا اتجارات أساسية من الطريقين، الطريق + +445 +00:34:21,930 --> 00:34:26,110 +الأول يستخدم المعلومات المجارية، والطريق الثاني + +446 +00:34:26,110 --> 00:34:31,590 +يستخدم المعلومات التجاريةبالتالي، لدينا اتجارات + +447 +00:34:31,590 --> 00:34:36,810 +مختلفة من الطرق التجارية، الطريقة التجارية الأولى + +448 +00:34:36,810 --> 00:34:39,950 +أو الطريقة التجارية الأولى من الطرق التجارية + +449 +00:34:39,950 --> 00:34:44,830 +تستخدم المعلومات المصادرة على السوق أو المعلومات + +450 +00:34:44,830 --> 00:34:49,130 +المصادرة على السوق، بينما على الجانب الثاني + +451 +00:34:49,130 --> 00:34:53,930 +التجارة التجارية تستخدم المعلومات المصادرة على + +452 +00:34:53,930 --> 00:34:59,410 +السوقمن المجموعات السوقية أو هذه المجموعات لديها + +453 +00:34:59,410 --> 00:35:04,150 +أكتر من واحدة طريقة أول طريقة هي قيم السحب في + +454 +00:35:04,150 --> 00:35:07,830 +طريقة الانتقال والثانية هي طريقة القيم المدى التي + +455 +00:35:07,830 --> 00:35:11,790 +يمكن تحقيقها والثالثة هي طريقة المجموعات + +456 +00:35:11,790 --> 00:35:12,450 +المستقبلية المستقبلية المستقبلية المستقبلية + +457 +00:35:12,450 --> 00:35:14,310 +المستقبلية المستقبلية المستقبلية المستقبلية + +458 +00:35:14,310 --> 00:35:18,030 +المستقبلية المستقبلية المستقبلية المستقبلية + +459 +00:35:18,030 --> 00:35:21,490 +المستقبلية المستقبلية المستقبلية المستقبلية + +460 +00:35:21,490 --> 00:35:22,770 +المستقبلية المستقبلية المستقبلية المستقبلية + +461 +00:35:22,770 --> 00:35:22,770 +المستقبلية المستقبلية المستقبلية المستقبلية + +462 +00:35:22,770 --> 00:35:24,380 +المستقبلية المستقبلية المستقبلية المستقAs we are + +463 +00:35:24,380 --> 00:35:30,180 +going to see and discuss later on these amounts + +464 +00:35:30,180 --> 00:35:34,060 +are in dollars but for our physical measure + +465 +00:35:34,060 --> 00:35:37,980 +methods we are not going to consider the dollar + +466 +00:35:37,980 --> 00:35:41,200 +amounts but we are going to consider the physical + +467 +00:35:41,200 --> 00:35:44,080 +measure amounts like the kilos, like for instance + +468 +00:35:44,080 --> 00:35:50,060 +the feet, the quantities and so onوهذه الطريقة + +469 +00:35:50,060 --> 00:35:57,060 +تستخدم تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +470 +00:35:57,060 --> 00:35:57,420 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +471 +00:35:57,420 --> 00:35:57,540 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +472 +00:35:57,540 --> 00:35:57,540 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +473 +00:35:57,540 --> 00:35:57,540 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +474 +00:35:57,540 --> 00:35:57,540 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +475 +00:35:57,540 --> 00:36:09,100 +تجارب تجارب تجارب تجارب تجارب تجارب تج + +476 +00:36:10,560 --> 00:36:14,460 +أو الأسلحة التي سنستخدمها. سنقوم باختيار إثارتين + +477 +00:36:14,460 --> 00:36:19,380 +مثال واحدة مثال واحدة ستظهر لنا كيف نستخدم قيم + +478 +00:36:19,380 --> 00:36:22,540 +السوق في موقع الانتقال والمقاومة الفيزيائية + +479 +00:36:22,540 --> 00:36:25,900 +والمقاومة + +480 +00:36:25,900 --> 00:36:27,520 +الفيزيائية والمقاومة الفيزيائية والمقاومة + +481 +00:36:27,520 --> 00:36:27,780 +الفيزيائية والمقاومة الفيزيائية والمقاومة + +482 +00:36:27,780 --> 00:36:27,780 +الفيزيائية والمقاومة الفيزيائية والمقاومة + +483 +00:36:27,780 --> 00:36:28,120 +الفيزيائية والمقاومة الفيزيائية والمقاومة + +484 +00:36:28,120 --> 00:36:32,080 +الفيزيائية والمقاومة الفيزيائية والمقاومة + +485 +00:36:32,080 --> 00:36:37,520 +الفيزيائية والمقاومة الفيزيائية والمقا + +486 +00:36:38,800 --> 00:36:44,540 +لنبدأ بالمثال الأول كما يمكننا أن نرى هنا + +487 +00:36:52,100 --> 00:36:55,780 +Farmers diary purchases raw milk from individual + +488 +00:36:55,780 --> 00:36:59,500 +farms and processes it until the split-off point. + +489 +00:37:00,100 --> 00:37:03,660 +When two products, cream and liquid skim emerge. + +490 +00:37:03,780 --> 00:37:06,700 +Therefore, we have two products, two main + +491 +00:37:06,700 --> 00:37:09,320 +products. Therefore, these are called joint + +492 +00:37:09,320 --> 00:37:12,850 +productsهذه الاثنين الأشياء أو هذه الاثنين الأشياء + +493 +00:37:12,850 --> 00:37:17,750 +المشتركة مقالة لشركة مستقبلية تشتركها و تشتركها + +494 +00:37:17,750 --> 00:37:19,750 +لشركات مطعم و مؤسسات أخرى لتشتركها لشركة مستقبلية + +495 +00:37:19,750 --> 00:37:21,670 +تشتركها و تشتركها لشركة مستقبلية تشتركها لشركة + +496 +00:37:21,670 --> 00:37:24,090 +مستقبلية تشتركها لشركة مستقبلية تشتركها لشركة + +497 +00:37:24,090 --> 00:37:32,810 +مستقبلية تشتركها لشركة مستقبلية تشتركها لشركة + +498 +00:37:32,810 --> 00:37:38,960 +مستقبليةIn May 2012, farmers diary processes 110 + +499 +00:37:38,960 --> 00:37:44,700 +gallons of raw milk. This is the joint cost or the + +500 +00:37:44,700 --> 00:37:49,280 +joint process. The joint process says it processes + +501 +00:37:49,280 --> 00:37:54,960 +110,000 gallons of raw milk. During processing, 10 + +502 +00:37:54,960 --> 00:37:58,520 +,000 gallons are lost due to evaporation and + +503 +00:37:58,520 --> 00:38:03,650 +spillage. Therefore, 10,000 will be lost.بما أن + +504 +00:38:03,650 --> 00:38:10,890 +عملية التصوير المجتمعية ستجلب 25000 غلالات كريم و + +505 +00:38:10,890 --> 00:38:18,690 +75000 غلالات كرم ماء، لذلك هذه هي المعلومات + +506 +00:38:18,690 --> 00:38:24,190 +باعتبارنا مثلًا، كما يمكننا أن نرى هنا، لدينا هذه + +507 +00:38:24,190 --> 00:38:30,070 +المعلومات التصويريةالـ Joint Costs أو الprocessing + +508 +00:38:30,070 --> 00:38:37,330 +of 110,000 Gallons of raw milk سيكلفنا 400,000$. + +509 +00:38:37,590 --> 00:38:43,210 +الآن يجب أن نقل هذا الـ 400,000$ إلى الـ two joint + +510 +00:38:43,210 --> 00:38:47,770 +products، الـ Cream و الـ Liquid Skim. بالطبع، + +511 +00:38:47,770 --> 00:38:51,030 +لسنا لدينا أي بداية تجارب. بالطبع، البداية تجارب + +512 +00:38:51,030 --> 00:38:55,710 +هنا في Gallons، لذلك لدينا نصف لكلاهما.الصناعة + +513 +00:38:55,710 --> 00:39:04,170 +كالمثال اللي قلته لدينا 25000 في عام 2012 و 75000 + +514 +00:39:04,170 --> 00:39:10,290 +غلالات من الهواء الماء أيضا في عام 2012 بالطبع نقل + +515 +00:39:10,290 --> 00:39:16,630 +في عام 2012 20000 غلالات و 30000 غلالات بالطبع إذا + +516 +00:39:16,630 --> 00:39:20,290 +قلت 20000وكان لدينا 25 مستخدمين مستخدمين مستخدمين + +517 +00:39:20,290 --> 00:39:21,270 +مستخدمين مستخدمين مستخدمين مستخدمين مستخدمين + +518 +00:39:21,270 --> 00:39:23,410 +مستخدمين مستخدمين مستخدمين مستخدمين مستخدمين + +519 +00:39:23,410 --> 00:39:27,170 +مستخدمين مستخدمين مستخدمين مستخدمين مستخدمين + +520 +00:39:27,170 --> 00:39:27,630 +مستخدمين مستخدمين مستخدمين مستخدمين مستخدمين + +521 +00:39:27,630 --> 00:39:29,150 +مستخدمين مستخدمين مستخدمين مستخدمين مستخدمين + +522 +00:39:29,150 --> 00:39:34,770 +مستخدمين مستخدمين مستخدمين مستخدمين مستخدمين + +523 +00:39:34,770 --> 00:39:34,870 +مستخدمين مستخدمين مستخدمين مستخدمين مستخدمين + +524 +00:39:34,870 --> 00:39:41,270 +مستخدمين مستخدمين مستخدمين مستخدمين مستخدمين مستخ + +525 +00:39:43,220 --> 00:39:47,900 +بالطبع هذه إلustration كما نستطيع أن نرى هنا هذا + +526 +00:39:47,900 --> 00:39:52,400 +هو الانتقال من النقطة بعد انتقال النقطة يمكننا أن + +527 +00:39:52,400 --> 00:39:57,660 +ندرس بشكل مختلف الأشياء المختلفة قبل انتقال النقطة + +528 +00:39:57,660 --> 00:40:01,700 +هذا هو البرنامج المجتمعي هذا هو البرنامج المجتمعي + +529 +00:40:03,400 --> 00:40:09,140 +وهو يقوم بعمل عملية عملية عملية عملية + +530 +00:40:09,140 --> 00:40:09,920 +عملية عملية عملية عملية عملية عملية عملية عملية + +531 +00:40:09,920 --> 00:40:12,320 +عملية عملية عملية عملية عملية عملية عملية عملية + +532 +00:40:12,320 --> 00:40:14,240 +عملية عملية عملية عملية عملية عملية عملية عملية + +533 +00:40:14,240 --> 00:40:15,060 +عملية عملية عملية عملية عملية عملية عملية عملية + +534 +00:40:15,060 --> 00:40:15,140 +عملية عملية عملية عملية عملية عملية عملية عملية + +535 +00:40:15,140 --> 00:40:15,520 +عملية عملية عملية عملية عملية عملية عملية عملية + +536 +00:40:15,520 --> 00:40:15,520 +عملية عملية عملية عملية عملية عملية عملية عملية + +537 +00:40:15,520 --> 00:40:19,240 +عملية عملية عملية عملية عملية عملية عملية عملية + +538 +00:40:19,240 --> 00:40:29,980 +عملية عملية عملية عمل + +539 +00:40:31,570 --> 00:40:35,090 +الان دعونا نعتبر قيم السحب في نقطة split-off ماذا + +540 +00:40:35,090 --> 00:40:39,710 +تعتقد أننا نفعله لكي نجمع مجموعة course إلى + +541 +00:40:39,710 --> 00:40:44,270 +الأشياء المختلفة من كلمة نفسها قيم السحب في نقطة + +542 +00:40:44,270 --> 00:40:51,350 +split-off، لذلك ستستخدم هذه النقطة في نقطة split + +543 +00:40:51,350 --> 00:40:57,990 +-off أو مباشرة بعد نقطة split-off، لذلك سنجعل + +544 +00:41:00,660 --> 00:41:10,960 +الخطوات المجلدية باستخدام تقليل من قيم السوق من + +545 +00:41:10,960 --> 00:41:18,320 +هذه الأشياء من قيم السوق المجلدية من هذه الأشياء + +546 +00:41:18,320 --> 00:41:20,960 +من قيم السوق المجلدية من هذه الأشياء من قيم السوق + +547 +00:41:20,960 --> 00:41:25,950 +المجلدية من هذه الأشياء من قيمسيستخدم مجموعه + +548 +00:41:25,950 --> 00:41:29,870 +بمجموعه بمجموعه بمجموعه بمجموعه بمجموعه بمجموعه + +549 +00:41:29,870 --> 00:41:31,610 +بمجموعه بمجموعه بمجموعه بمجموعه بمجموعه بمجموعه + +550 +00:41:31,610 --> 00:41:37,170 +بمجموعه بمجموعه بمجموعه بمجموعه بمجموعه بمجموعه + +551 +00:41:37,170 --> 00:41:39,590 +بمجموعه بمجموعه بمجموعه بمجموعه بمجموعه بمجموعه + +552 +00:41:39,590 --> 00:41:45,950 +بمجموعه بمجموعه بمجموعه بمجموعه + +553 +00:41:48,530 --> 00:41:51,910 +السعر المجتمعي المجتمعي المجتمعي المجتمعي المجتمعي + +554 +00:41:51,910 --> 00:41:52,810 +المجتمعي المجتمعي المجتمعي المجتمعي المجتمعي + +555 +00:41:52,810 --> 00:41:53,490 +المجتمعي المجتمعي المجتمعي المجتمعي المجتمعي + +556 +00:41:53,490 --> 00:41:58,210 +المجتمعي المجتمعي المجتمعي المجتمعي المجتمعي + +557 +00:41:58,210 --> 00:42:00,270 +المجتمعي المجتمعي المجتمعي المجتمعي المجتمعي + +558 +00:42:00,270 --> 00:42:00,890 +المجتمعي المجتمعي المجتمعي المجتمعي المجتمعي + +559 +00:42:00,890 --> 00:42:01,170 +المجتمعي المجتمعي المجتمعي المجتمعي المجتمعي + +560 +00:42:01,170 --> 00:42:01,170 +المجتمعي المجتمعي المجتمعي المجتمعي المجتمعي + +561 +00:42:01,170 --> 00:42:01,170 +المجتمعي المجتمعي المجتمعي المجتمعي + +562 +00:42:17,580 --> 00:42:21,300 +أو product C لأنه أيضًا يحتوي على 100 ألف دولار + +563 +00:42:21,300 --> 00:42:26,820 +كقيمة عامة دعونا نأخذ الأمثلة التي هي باعتبار + +564 +00:42:29,950 --> 00:42:35,050 +كتاب كما يمكننا أن نرى هنا أول شيء يجب أن نفعله + +565 +00:42:35,050 --> 00:42:39,250 +يجب أن نقوم بتخطيط السعر أو قيمة السعر الكام لأن + +566 +00:42:39,250 --> 00:42:44,710 +باعتبار قيمة السعر الكام سنجعلها تتعامل مع أسعار + +567 +00:42:44,710 --> 00:42:48,690 +المجتمع، لذلك كيف نقوم بتخطيط قيمة السعر الكام؟ + +568 +00:42:49,250 --> 00:42:52,770 +نحتاج لنقوم بتخطيط أسعار القهوة للكريم و لنقوم + +569 +00:42:52,770 --> 00:42:56,830 +بتخطيط أسعار القهوة للـ Liquid Skim و بعد ذلك نضيف + +570 +00:42:56,830 --> 00:43:02,150 +هاتين أعلى، فسيعطينا أسعار القهوة العامة. لذلك، + +571 +00:43:02,150 --> 00:43:08,510 +باعتبار مثلنا، لدينا 25000 غلام من الكريم، و أسعار + +572 +00:43:08,510 --> 00:43:17,130 +قهوة كل غلام هو 8$، لذلك، 8$×25000 سيعطينا 200000$ + +573 +00:43:19,120 --> 00:43:23,280 +سعر القهوة الخاص بكريم. على الجانب الآخر، لدينا + +574 +00:43:23,280 --> 00:43:29,360 +75000 غلالات من السمك المطلوب. السمك المطلوب يتم + +575 +00:43:29,360 --> 00:43:35,960 +شرح بـ 4$ لكل غلالة. لذلك، 75000 غلالات×4 هي + +576 +00:43:35,960 --> 00:43:42,380 +300000. لذلك، 300000 هي سعر السمك المطلوب. بالطبع + +577 +00:43:42,380 --> 00:43:47,720 +كما نستطيع أن نرى هنانحن نقوم بتخطيط قيمة الأسعار + +578 +00:43:47,720 --> 00:43:53,860 +ليس فقط للمجتمع ولكن للمجتمع المصادر لماذا؟ لأن + +579 +00:43:53,860 --> 00:44:00,520 +أسعار المجتمع يجب أن تكون مجموعة لما حصل أو ما كان + +580 +00:44:00,520 --> 00:44:07,740 +مجتمعه، صحيح؟ لذلك، سنستخدم المقادة الكامة أو + +581 +00:44:07,740 --> 00:44:13,800 +المقادة الكامة من المصادر لهذه الاثنين الأشياءأي + +582 +00:44:13,800 --> 00:44:22,120 +أسئلة؟ لذلك بعد الحصول علىالسعر للكريم والميزاني + +583 +00:44:22,120 --> 00:44:23,440 +والميزاني والميزاني والميزاني والميزاني والميزاني + +584 +00:44:23,440 --> 00:44:23,840 +والميزاني والميزاني والميزاني والميزاني والميزاني + +585 +00:44:23,840 --> 00:44:26,020 +والميزاني والميزاني والميزاني والميزاني والميزاني + +586 +00:44:26,020 --> 00:44:26,260 +والميزاني والميزاني والميزاني والميزاني والميزاني + +587 +00:44:26,260 --> 00:44:26,340 +والميزاني والميزاني والميزاني والميزاني والميزاني + +588 +00:44:26,340 --> 00:44:31,920 +والميزاني والميزاني والميزاني والميزاني والميزاني + +589 +00:44:31,920 --> 00:44:43,560 +والميزاني والميزاني والميزاني والميزاني والميزاني + +590 +00:44:43,980 --> 00:44:51,240 +والـ 300000 مقاومة بـ 500000 ستنتهي بقيمة 60% وهذا + +591 +00:44:51,240 --> 00:45:02,420 +يعني أن قيم السعر لكريم 40% من السعر الوحيد وللـ + +592 +00:45:02,420 --> 00:45:07,500 +Liquid Skim قيم السعر للكريم 60% من السعر الوحيد + +593 +00:45:08,600 --> 00:45:11,640 +this is the meaning of the forty percent and the + +594 +00:45:11,640 --> 00:45:15,020 +sixty percent and always these two should add up + +595 +00:45:15,020 --> 00:45:19,660 +to one hundred percent always now let us allocate + +596 +00:45:19,660 --> 00:45:30,660 +yes we + +597 +00:45:30,660 --> 00:45:39,120 +we are يعنيبعد مجموعة هذه المجموعات يجب أن نختار + +598 +00:45:39,120 --> 00:45:43,840 +إذا كانت عالية أو عالية و كما قلنا إنها باستخدام + +599 +00:45:43,840 --> 00:45:48,960 +حكومة الشركة أحياناً ، أحياناً ، بعض الشركات + +600 +00:45:48,960 --> 00:45:54,900 +يقولون لنا أن الكريم لنا لديها قيمة عالية، لذلك هو + +601 +00:45:54,900 --> 00:45:58,120 +مجموعة عالية، بينما أن الـ Liquid Skim لديها قيمة + +602 +00:45:58,120 --> 00:46:02,370 +عالية، لذلك هذا هو المواصفبعض المؤسسات الأخرى + +603 +00:46:02,370 --> 00:46:06,550 +ستقول على سبيل المثال أن كلا هما قيمة عالية، على + +604 +00:46:06,550 --> 00:46:09,130 +سبيل المثال، لذلك هؤلاء هما أشركات مجتمعية، لذلك + +605 +00:46:09,130 --> 00:46:13,010 +لا أستطيع أن أقول لك أن على سبيل المثال 40% هو + +606 +00:46:13,010 --> 00:46:17,390 +عالي أو 10% هو عالي أو أقل من 10% هو عالي، لا + +607 +00:46:17,390 --> 00:46:21,310 +أستطيع أن أسمي هذا لأن هذا يعتمد على القرارات أو + +608 +00:46:21,310 --> 00:46:28,750 +على تجاربهم عن الأشركات التي لديهاfor you in .. in + +609 +00:46:28,750 --> 00:46:31,270 +the exam or in the questions it would be given of + +610 +00:46:31,270 --> 00:46:36,570 +courseأو القيامة التي سيتم إعطائها، لا يجب أن + +611 +00:46:36,570 --> 00:46:42,250 +تعتبرها أننا دائما سنعطيك أن هذا هو مجموعات أو + +612 +00:46:42,250 --> 00:46:45,010 +هؤلاء هم المجموعات وهذا هو المشكلة الأساسية وهذا + +613 +00:46:45,010 --> 00:46:46,450 +هو المشكلة المشكلة الأساسية، نستطيع أن نعطيك + +614 +00:46:46,450 --> 00:46:51,510 +القيامة ويمكنك أن تقرر باعتبار هذه القيامة، لكن + +615 +00:46:51,510 --> 00:46:54,950 +دائما يجب أن نعطيك القيامة أو يجب أن نعطيك قيامة + +616 +00:46:54,950 --> 00:46:58,910 +ما هي المشكلة الأساسية وما هي المجموعات أو المشكلة + +617 +00:46:58,910 --> 00:47:03,380 +الأساسية، لذلك كما نستطيع أن نرى هناقمنا بتخطيط + +618 +00:47:03,380 --> 00:47:08,520 +المقالات، لذلك يجب أن نعطي 400 ألف دولار باستخدام + +619 +00:47:08,520 --> 00:47:14,800 +هذه المقالات، لذلك الوضع الأول، وهو الكريم، + +620 +00:47:14,800 --> 00:47:23,100 +سيُعطيه 40% من 400 ألف دولار، والثاني، وهو الـ + +621 +00:47:23,100 --> 00:47:29,420 +Liquid Scam، سيُعطيه 60% من 400 ألف دولار، لذلك + +622 +00:47:29,420 --> 00:47:32,240 +كما نستطيع أن نرى هنا، قمنا بتقليلأو استخدمنا + +623 +00:47:32,240 --> 00:47:36,680 +المساعدة المتجارية باعتبار قيمة السعر بعد انتهاء + +624 +00:47:36,680 --> 00:47:42,840 +الانتقال مباشرة. لذلك 400000 x 40% هو 160000 + +625 +00:47:42,840 --> 00:47:49,640 +و400000 x 60% هو 240000. بالطبع إضافة هذين + +626 +00:47:49,640 --> 00:47:52,980 +الانتجارين يجب أن يكونوا متسابقين المساعدة + +627 +00:47:52,980 --> 00:47:58,220 +المتجارية 400000.هي 400000.هي 400000.هي 400000.هي + +628 +00:47:58,220 --> 00:47:59,080 +400000.هي 400000.هي 400000.هي 400000.هي 400000.هي + +629 +00:47:59,080 --> 00:47:59,200 +400000.هي 400000.هي 400000.هي 400000.هي 400000.هي + +630 +00:47:59,200 --> 00:47:59,240 +400000.هي 400000.هي 400000.هي 400000.هي 400000.هي + +631 +00:47:59,240 --> 00:47:59,380 +400000.هي 400000.هي 400000.هي 400000.هي 400000.هي + +632 +00:47:59,380 --> 00:48:03,240 +400000.الان بالطبع .. بالطبع .. بالطبع .. بالطبع + +633 +00:48:03,240 --> 00:48:07,000 +.. بالطبع .. بالطبع .. بالطبع .. بالطبع .. بالطبع + +634 +00:48:07,000 --> 00:48:13,220 +.. بالطبع .. بالطبع .. بالطبع + +635 +00:48:13,220 --> 00:48:15,320 +.. بالطبع .. بالطبع .. بالطبع .. بالطبع .. بالطبع + +636 +00:48:15,320 --> 00:48:16,680 +.. بالطبع .. بالطبع .. بالطبع .. بالطبع .. بالطبع + +637 +00:48:16,680 --> 00:48:18,520 +.. بالطبع .. بالطبع .. بالطبع .. بالطبع .. بالطبع + +638 +00:48:18,520 --> 00:48:18,520 +.. بالطبع .. بالطبع .. بالطبع .. بالطبع .. بالطبع + +639 +00:48:18,520 --> 00:48:18,520 +.. بالطبع .. بالطبع .. بالطبع .. بالطبع .. بالطبع + +640 +00:48:18,520 --> 00:48:18,580 +.. بالطبع .. بالطبع .. بالطبع .. بالطبع .. بالطبع + +641 +00:48:18,580 --> 00:48:26,240 +.. بالطبع .. بالطبع + +642 +00:48:26,240 --> 00:48:32,110 +.. بالطسنقوم بتقرير قيمة بقيمة كيلو جرام، لذلك هنا + +643 +00:48:32,110 --> 00:48:37,390 +القيمة 160,000 وكانت تقرير 25,000 كيلو جرام، لذلك + +644 +00:48:37,390 --> 00:48:39,370 +قيمة الوصول للوصول للوصول للوصول للوصول للوصول + +645 +00:48:39,370 --> 00:48:39,710 +للوصول للوصول للوصول للوصول للوصول للوصول للوصول + +646 +00:48:39,710 --> 00:48:41,010 +للوصول للوصول للوصول للوصول للوصول للوصول للوصول + +647 +00:48:41,010 --> 00:48:41,490 +للوصول للوصول للوصول للوصول للوصول للوصول للوصول + +648 +00:48:41,490 --> 00:48:44,930 +للوصول للوصول للوصول للوصول للوصول للوصول للوصول + +649 +00:48:44,930 --> 00:48:49,850 +للوصول للوصول للوصول للوصول للوصول للوصول للوصول + +650 +00:48:49,850 --> 00:48:52,930 +للوصول + +651 +00:48:52,930 --> 00:48:59,610 +للبالتالي، قيمة كل جلد هو 3.2 دولار بالطبع سوف + +652 +00:48:59,610 --> 00:49:03,430 +نستخدم هذه الرقمات في تحضير مصطلح الدفع الآن دعنا + +653 +00:49:03,430 --> 00:49:07,630 +نعتبر مصطلح الدفع بالطبع مصطلح الدفع مصطلح الدفع + +654 +00:49:07,630 --> 00:49:08,410 +مصطلح الدفع مصطلح الدفع مصطلح الدفع مصطلح الدفع + +655 +00:49:08,410 --> 00:49:08,730 +مصطلح الدفع مصطلح الدفع مصطلح الدفع مصطلح الدفع + +656 +00:49:08,730 --> 00:49:10,770 +مصطلح الدفع مصطلح الدفع مصطلح الدفع مصطلح الدفع + +657 +00:49:10,770 --> 00:49:14,430 +مصطلح الدفع مصطلح الدفع مصطلح الدفع مصطلح + +658 +00:49:14,430 --> 00:49:22,950 +الدفع مصطلح الدفع مصطل + +659 +00:49:23,520 --> 00:49:28,500 +الصناعة أو المجلدات التي تم إصلاحها، ولكن الآن في + +660 +00:49:28,500 --> 00:49:32,460 +مصالحنا نحتاج إلى التفكير فقط في ما تم شرحه، + +661 +00:49:32,460 --> 00:49:37,580 +بالطبع 20 ألف مجلد كريم تم شرحه بقدرة 8 دولار، + +662 +00:49:37,580 --> 00:49:44,720 +لذلك 160 دولار، بينما 30 ألف مجلد كريم بقدرة 4 + +663 +00:49:44,720 --> 00:49:48,840 +دولار، لذلك 120 ألف مجلد كريم هي الميزات لجميع + +664 +00:49:48,840 --> 00:49:54,140 +الميزات وللorganization بشكل كام 280 دولارالان يجب + +665 +00:49:54,140 --> 00:49:55,580 +أن نقوم بالتدخل على قيم الأسعار التي تمتلقها. + +666 +00:49:55,640 --> 00:49:58,380 +بالطبع، قيم الأسعار التي تمتلقها كما أخذناها في + +667 +00:49:58,380 --> 00:50:02,140 +Cost Accounting I في عملية التصنيف، كيف نستخدمها + +668 +00:50:02,140 --> 00:50:04,940 +لتخصيص قيم الأسعار التي تمتلقها، بداية الانفجار، + +669 +00:50:04,940 --> 00:50:09,560 +وكذلك قيم الأسعار التي تمتلقها باعتبار مجموعاتنا، + +670 +00:50:09,560 --> 00:50:14,680 +لكن في عملية التصنيف، قيم الأسعار التي تمتلقها + +671 +00:50:17,550 --> 00:50:19,970 +بالتالي، سيتم إضافة مستخدم البرنامج للإيقاع في + +672 +00:50:19,970 --> 00:50:22,830 +البداية للإيقاع. بالطبع، البداية للإيقاع هي 0. + +673 +00:50:23,130 --> 00:50:28,230 +لذلك، لن يكون لدينا أي عدد للبداية للإيقاع. لذلك، + +674 +00:50:28,230 --> 00:50:33,910 +هذا هو مستخدم البرنامج، وهو 40%×400000 و60 + +675 +00:50:33,910 --> 00:50:41,570 +%×400000، وهو نفس الرقم الذي تم تخطيطه قبلها.وهذا + +676 +00:50:41,570 --> 00:50:47,270 +يعني 400 ألف دولة + +677 +00:50:47,270 --> 00:50:55,870 +في المؤسسة كمجتمع بشكل كامعلى مدى كيلو جرام + +678 +00:50:55,870 --> 00:50:59,570 +المصادر. يجب أن نختار مصادر الاختصار. مصادر + +679 +00:50:59,570 --> 00:51:03,510 +الاختصار سيتم تخطيطها باستخدام مصادر الاختصار. + +680 +00:51:04,250 --> 00:51:08,910 +لذلك باعتبار مصادر الاختصار، سيكلفنا 6.4 دولار + +681 +00:51:08,910 --> 00:51:15,150 +لكريم بجرام و 3.2 دولار لجرام المصادر. لذلك لدينا + +682 +00:51:15,150 --> 00:51:18,530 +مصادر الاختصاربإمكاننا تخطيط أسعار الأسعار + +683 +00:51:18,530 --> 00:51:20,590 +المساعدة ومع ذلك تخطيط الأسعار المساعدة ومع ذلك + +684 +00:51:20,590 --> 00:51:22,630 +تخطيط الأسعار المساعدة ومع ذلك تخطيط الأسعار + +685 +00:51:22,630 --> 00:51:25,590 +المساعدة ومع ذلك تخطيط الأسعار المساعدة ومع ذلك + +686 +00:51:25,590 --> 00:51:28,330 +تخطيط الأسعار المساعدة ومع ذلك تخطيط الأسعار + +687 +00:51:28,330 --> 00:51:32,110 +المساعدة ومع ذلك تخطيط الأسعار المساعدة ومع ذلك + +688 +00:51:32,110 --> 00:51:33,810 +تخطيط الأسعار المساعدة ومع ذلك تخطيط الأسعار + +689 +00:51:33,810 --> 00:51:38,830 +المساعدة ومعAny questions? By this we have come to + +690 +00:51:38,830 --> 00:51:43,930 +the end of this lecture. Inshallah we are going to + +691 +00:51:43,930 --> 00:51:48,710 +continue with our example and our methods in the + +692 +00:51:48,710 --> 00:51:51,270 +coming lectures. Thank you for listening and I'll + +693 +00:51:51,270 --> 00:51:52,510 +see you the next time inshallah + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/qJ7CSX-uGgc.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/qJ7CSX-uGgc.srt new file mode 100644 index 0000000000000000000000000000000000000000..230eecf2ea70933eb1c7f829acf55ff66d92e720 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/qJ7CSX-uGgc.srt @@ -0,0 +1,2319 @@ +1 +00:00:21,650 --> 00:00:27,050 +هلا جميعا، اليوم إن شاء الله سوف نبدأ بالقصة 17 + +2 +00:00:27,050 --> 00:00:31,710 +process costing، بالطبع نحكي عن process costing في + +3 +00:00:31,710 --> 00:00:36,050 +course accounting one، عندما اكتشفنا القصة التي + +4 +00:00:36,050 --> 00:00:42,850 +تحكي عن job costing، وفي ذلك الوقت كنا نختار بين + +5 +00:00:42,850 --> 00:00:50,450 +المنتجات الانتاجية والوظيفة + +6 +00:00:50,450 --> 00:00:51,970 +الوظيفة + +7 +00:00:51,970 --> 00:00:54,530 +الوظيفة + +8 +00:00:54,530 --> 00:00:54,690 +الوظيفة + +9 +00:00:54,690 --> 00:00:54,710 +الوظيفة + +10 +00:00:54,710 --> 00:01:05,990 +الوظيفة + +11 +00:01:07,920 --> 00:01:16,360 +ماذا هي الفرقات؟ job costing تتكون من عدد مختلف + +12 +00:01:16,360 --> 00:01:20,180 +من الأشياء التي يتم تسليمها، ولكن process + +13 +00:01:20,180 --> 00:01:26,020 +costing هو عدد مختلف من الأشياء التي يتم تسليمها. + +14 +00:01:26,140 --> 00:01:30,360 +عظيم، عظيم، لذلك مستوى job costing هو مستوى + +15 +00:01:30,360 --> 00:01:41,880 +الـ costing التي مرتبطة بشركة تصميم تجارب + +16 +00:01:41,880 --> 00:01:46,120 +تجارب + +17 +00:01:46,120 --> 00:01:46,340 +تجارب + +18 +00:01:46,340 --> 00:01:46,360 +تجارب + +19 +00:01:46,360 --> 00:01:46,480 +تجارب + +20 +00:01:46,480 --> 00:01:51,200 +تجارب + +21 +00:01:51,200 --> 00:02:01,640 +تجارب + +22 +00:02:01,670 --> 00:02:06,810 +لديها أشياء مختلفة + +23 +00:02:06,810 --> 00:02:10,210 +لديها أشياء مختلفة + +24 +00:02:10,210 --> 00:02:11,250 +لديها أشياء مختلفة + +25 +00:02:11,250 --> 00:02:12,690 +لديها أشياء مختلفة + +26 +00:02:12,690 --> 00:02:13,570 +لديها أشياء مختلفة + +27 +00:02:13,570 --> 00:02:18,130 +لديها أشياء مختلفة + +28 +00:02:18,130 --> 00:02:26,990 +لديها أشياء مختلفة + +29 +00:02:26,990 --> 00:02:33,130 +لديها التي تنتج تصميم كبير من المجموعات المشابهة، + +30 +00:02:33,130 --> 00:02:36,970 +كل المجموعات التي تنتجها في هذا البرنامج المصنعي + +31 +00:02:36,970 --> 00:02:43,190 +هي متشابهة في المعاملات، متشابهة في كل طريقة، + +32 +00:02:43,190 --> 00:02:48,330 +صحيح؟ هذه كانت الواضحة أو هذه كانت الوظيفة بين + +33 +00:02:48,330 --> 00:02:52,230 +وزارة العمل ووزارة البرنامج، بالطبع كما قلنا في + +34 +00:02:52,230 --> 00:02:56,730 +Cost Accounting 1، أفضل طريقة لتفكير job costing + +35 +00:02:56,730 --> 00:02:59,630 +و process costing هو التفكير في هذين الاثنين + +36 +00:02:59,630 --> 00:03:04,270 +كإنتاج مستمر، نحن لدينا على جهة واحدة job + +37 +00:03:04,270 --> 00:03:09,070 +costing، وعلى جهة أخرى process costing، بالطبع + +38 +00:03:09,070 --> 00:03:13,590 +كما نستطيع أن نرى هنا، جهة job costing تصنع أو + +39 +00:03:13,590 --> 00:03:19,050 +مرتبطة ببرنامج مختلف، مجموعات ممكنة + +40 +00:03:19,050 --> 00:03:19,790 +ممكنة + +41 +00:03:19,790 --> 00:03:24,090 +ممكنة + +42 +00:03:24,090 --> 00:03:27,230 +ممكنة + +43 +00:03:27,230 --> 00:03:31,770 +ممكنة + +44 +00:03:31,770 --> 00:03:31,830 +ممكنة + +45 +00:03:31,830 --> 00:03:33,530 +ممكنة + +46 +00:03:33,530 --> 00:03:39,510 +ممكنة + +47 +00:03:39,510 --> 00:03:43,570 +ممكنة + +48 +00:03:43,790 --> 00:03:46,710 +هذه واحدة من الأجهزة أو واحدة من المنتجات التي + +49 +00:03:46,710 --> 00:03:48,610 +تحتاج إلى نظام عمليات + +50 +00:03:48,610 --> 00:03:49,350 +عمليات + +51 +00:03:49,350 --> 00:03:49,430 +عمليات + +52 +00:03:49,430 --> 00:03:50,050 +عمليات + +53 +00:03:50,050 --> 00:03:50,290 +عمليات + +54 +00:03:50,290 --> 00:03:54,570 +عمليات + +55 +00:03:54,570 --> 00:03:54,790 +عمليات + +56 +00:03:54,790 --> 00:04:04,430 +عمليات + +57 +00:04:04,470 --> 00:04:07,770 +في هذه الحالة أو في هذا البرنامج المصنعي نحتاج + +58 +00:04:07,770 --> 00:04:11,750 +إلى نظام job costing، بينما على الجانب الآخر، على + +59 +00:04:11,750 --> 00:04:16,570 + سبيل المثال، الطعام كبرنامج أو كعملية تصنيع + +60 +00:04:16,570 --> 00:04:18,330 +الطعام + +61 +00:04:20,530 --> 00:04:27,310 +بإمكانها أن تنتج نفس المنتج في نهاية التجارب، لذلك + +62 +00:04:27,310 --> 00:04:31,610 +كل المنتجات في هذا النظام أو في هذا نظام التجارب + +63 +00:04:31,610 --> 00:04:38,470 +لديها نفس المنتج أو نفس الوضع في نهاية هذه التجارب + +64 +00:04:40,600 --> 00:04:44,340 +هذان الاثنان هما الأعلى في أي عملية تصنيف + +65 +00:04:44,340 --> 00:04:51,140 +ولكن بالطبع يجب أن نفهم شيء مهم جدًا أن بعض + +66 +00:04:51,140 --> 00:04:57,840 +المؤسسات لديها مزيج بين هذين النظامين. هذا + +67 +00:04:57,840 --> 00:05:01,960 +لا يعني أن مؤسسة يجب أن تكون لها فقط مؤسسة تدفع + +68 +00:05:01,960 --> 00:05:08,280 +العمل، أو مؤسسة تدفع العمل. يمكن أن يكون هناك درجة + +69 +00:05:08,280 --> 00:05:09,260 +بين الاثنين. + +70 +00:05:11,950 --> 00:05:16,530 +Any questions? Of course these systems are called + +71 +00:05:16,530 --> 00:05:19,710 +hybrid systems. What do you mean by hybrid systems? + +72 +00:05:19,750 --> 00:05:23,710 +They have some of the characteristics of job + +73 +00:05:23,710 --> 00:05:27,430 +costing systems and other characteristics of a + +74 +00:05:27,430 --> 00:05:31,370 +process costing system. يعني for instance the + +75 +00:05:31,370 --> 00:05:37,210 +manufacturing of cola, for instance, or Coca Cola + +76 +00:05:37,890 --> 00:05:43,590 +صناعة كوكا كولا، أو دعنا نقول لشركة كوك التي + +77 +00:05:43,590 --> 00:05:48,370 +تصنع أكثر من منتج واحد، تصنع كوكا كولا، تصنع دعنا + +78 +00:05:48,370 --> 00:05:57,050 +نقول فانتا، تصنع Sprite وما إلى ذلك، في شركة كوكا هي + +79 +00:05:57,050 --> 00:06:01,530 +تسمح بأن كل نوع من المنتجات بالنسبة لها برنامج + +80 +00:06:01,530 --> 00:06:05,730 +process costing، لأن كل كوكاكولا أو كل فانتا أو كل + +81 +00:06:05,730 --> 00:06:08,970 +جزء من فانتا أو كل جزء من سبرايت يحتوي على أشياء + +82 +00:06:08,970 --> 00:06:12,650 +متشابهة. We...We do not have any differences + +83 +00:06:12,650 --> 00:06:16,050 +between one unit of Coca Cola and another unit of + +84 +00:06:16,050 --> 00:06:18,490 +Coca Cola, right? But we have different + +85 +00:06:18,490 --> 00:06:22,610 +specifications from the Coca Cola and for instance + +86 +00:06:22,610 --> 00:06:25,990 +the Sprite and for... for instance the Fanta + +87 +00:06:26,270 --> 00:06:29,370 +بالتالي، يعتمدوا على كل نوع من الميزة + +88 +00:06:29,370 --> 00:06:29,870 +الميزة + +89 +00:06:29,870 --> 00:06:32,570 +الميزة + +90 +00:06:32,570 --> 00:06:34,190 +الميزة + +91 +00:06:34,190 --> 00:06:36,850 +الميزة + +92 +00:06:36,850 --> 00:06:37,830 +الميزة + +93 +00:06:37,830 --> 00:06:39,410 +الميزة + +94 +00:06:39,410 --> 00:06:41,710 +الميزة + +95 +00:06:41,710 --> 00:06:47,630 +الميزة + +96 +00:06:47,630 --> 00:06:55,990 +الميزة + +97 +00:06:55,990 --> 00:07:00,250 +نوع من، المؤسسة قد تكون لديها مزيج أو نظام + +98 +00:07:00,250 --> 00:07:06,190 +مزيج بين هذين النظامين المختلفين، بالطبع كما + +99 +00:07:06,190 --> 00:07:11,610 +أخبرنا في Cost Accounting 1، نقول إنه لكي تخطيط + +100 +00:07:11,610 --> 00:07:18,230 +تكلفة المصادر، وانتقال تكلفة عملية الإنتاج، + +101 +00:07:18,230 --> 00:07:23,150 +وإنتقال تكلفة عملية الإنتاج، + +102 +00:07:23,150 --> 00:07:25,470 +وإنتقال تكلفة عملية الإنتاج، + +103 +00:07:25,470 --> 00:07:25,570 +وإنتقال تكلفة عملية الإنتاج، + +104 +00:07:25,570 --> 00:07:26,470 +وإنتقال تكلفة عملية الإنتاج، + +105 +00:07:26,470 --> 00:07:26,550 +وإنتقال تكلفة عملية الإنتاج، + +106 +00:07:26,550 --> 00:07:27,970 +وإنتقال تكلفة عملية الإنتاج، + +107 +00:07:27,970 --> 00:07:32,390 +وإنتقال تكلفة عملية الإنتاج، + +108 +00:07:32,390 --> 00:07:37,610 +وإنتقال تكلفة العمل. لماذا نحتاج إذا كانت + +109 +00:07:37,610 --> 00:07:42,490 +المؤسسة تصنع نوعًا مختلفًا أو دعنا نقول أنه يمكننا + +110 +00:07:42,490 --> 00:07:42,590 +أن نقول + +111 +00:07:42,590 --> 00:07:44,190 +أن نقول + +112 +00:07:44,190 --> 00:07:46,130 +أن نقول + +113 +00:07:46,130 --> 00:07:46,170 +أن نقول + +114 +00:07:46,170 --> 00:07:46,210 +أن نقول + +115 +00:07:46,210 --> 00:07:46,450 +أن نقول + +116 +00:07:46,450 --> 00:08:00,170 +أن نقول + +117 +00:08:00,170 --> 00:08:07,030 +أن العمل ينتهي + +118 +00:08:07,030 --> 00:08:07,170 +ينتهي + +119 +00:08:07,170 --> 00:08:08,870 +ينتهي + +120 +00:08:08,870 --> 00:08:11,130 +ينتهي + +121 +00:08:11,130 --> 00:08:11,970 +ينتهي + +122 +00:08:11,970 --> 00:08:29,130 +ينتهي + +123 +00:08:29,130 --> 00:08:30,270 +ينتهي + +124 +00:08:32,320 --> 00:08:37,240 +If the manufacturing process produces products + +125 +00:08:37,240 --> 00:08:40,540 +that are different in their specifications, that + +126 +00:08:40,540 --> 00:08:43,580 +are different in their manufacturing process + +127 +00:08:43,580 --> 00:08:48,440 +itself, it means that each product would consume a + +128 +00:08:48,440 --> 00:08:53,590 +different amount of costs, correct? Therefore, if + +129 +00:08:53,590 --> 00:08:58,350 +each product consumes different amounts of costs, + +130 +00:08:58,450 --> 00:09:04,170 +therefore we need to identify that the costs for a + +131 +00:09:04,170 --> 00:09:08,630 +specific job are the costs only for this specific + +132 +00:09:08,630 --> 00:09:13,970 +job. We could not use an averaging method. لا نستطيع + +133 +00:09:13,970 --> 00:09:17,130 +أن نقول إننا قد اكتشفنا، على سبيل المثال، في + +134 +00:09:17,130 --> 00:09:23,190 +يناير 100 ألف دولار في مجال التصنيع، ونحن قد + +135 +00:09:23,190 --> 00:09:27,110 +خلقنا، على سبيل المثال، 100 ألف منتج أو 100 ألف + +136 +00:09:27,110 --> 00:09:30,190 +جهاز، لهذا السبب تكلفة جهاز واحد دولار واحد + +137 +00:09:30,190 --> 00:09:33,150 +دولار واحد، هذه الطريقة التجارية لم تكن مستخدمة، + +138 +00:09:33,150 --> 00:09:37,290 +لماذا؟ لأن الجهاز الأول مختلف عن الجهاز التاسع، + +139 +00:09:37,290 --> 00:09:40,550 +مختلف عن الجهاز العاشر، مختلف عن الجهاز + +140 +00:09:40,550 --> 00:09:46,400 +العشرين. بالتالي، هذه الفرق بين المجموعات المختلفة + +141 +00:09:46,400 --> 00:09:53,380 +لن يسمح لنا باستخدام طريقة التجميع، وكما رأينا في + +142 +00:09:53,380 --> 00:10:02,180 +job costing، نحن، دعنا نقول، ندرس و نحدد طريقة كل + +143 +00:10:02,180 --> 00:10:06,300 +عمل للعمل المحدد، بالطبع كما أخذنا في Cost + +144 +00:10:06,300 --> 00:10:10,480 +accounting واحد، كنا ندفع عملية العمل التي مرتبطة + +145 +00:10:10,890 --> 00:10:17,450 +بالعمل المحدد، صحيح؟ لذلك، نحن قمنا بإتصال ومشاركة + +146 +00:10:17,450 --> 00:10:24,550 +الـ costs للعمل المحدد الموجودين في مجلس عمليتنا، + +147 +00:10:24,550 --> 00:10:28,070 +لكن على الجانب الآخر، في نظام process costing، كل + +148 +00:10:28,070 --> 00:10:33,760 +نوع من المنتجات، مثلًا + +149 +00:10:33,760 --> 00:10:34,860 +نوع من + +150 +00:10:34,860 --> 00:10:36,040 +نوع من + +151 +00:10:36,040 --> 00:10:37,560 +نوع من + +152 +00:10:37,560 --> 00:10:39,480 +نوع من + +153 +00:10:39,480 --> 00:10:49,920 +نوع من + +154 +00:10:49,920 --> 00:10:52,240 +نوع من + +155 +00:10:53,620 --> 00:10:58,920 +على سبيل المثال، كوكاكولا، لو أخذنا كوب كوكاكولا، + +156 +00:10:58,920 --> 00:11:04,320 +فهو يأخذ نفس أو يستخدم نفس المواد الخام التي + +157 +00:11:04,320 --> 00:11:09,360 +استخدمت + +158 +00:11:09,360 --> 00:11:11,100 +استخدمت + +159 +00:11:11,100 --> 00:11:11,400 +استخدمت + +160 +00:11:11,400 --> 00:11:11,840 +استخدمت + +161 +00:11:11,840 --> 00:11:13,200 +استخدمت + +162 +00:11:13,200 --> 00:11:13,260 +استخدمت + +163 +00:11:13,260 --> 00:11:13,880 +استخدمت + +164 +00:11:13,880 --> 00:11:17,630 +استخدمت، بالتالي في + +165 +00:11:17,630 --> 00:11:18,490 +عملية + +166 +00:11:18,490 --> 00:11:19,270 +عملية + +167 +00:11:19,270 --> 00:11:20,390 +عملية + +168 +00:11:20,390 --> 00:11:26,430 +عملية + +169 +00:11:26,430 --> 00:11:32,890 +عملية + +170 +00:11:43,670 --> 00:11:46,510 +تفكر في التفاصيل بشكل كامل + +171 +00:11:46,510 --> 00:11:49,650 +بشكل كامل + +172 +00:11:49,650 --> 00:11:52,830 +بشكل كامل + +173 +00:11:52,830 --> 00:11:54,610 +بشكل كامل + +174 +00:11:54,610 --> 00:11:57,030 +بشكل كامل + +175 +00:11:57,030 --> 00:11:59,090 +بشكل كامل + +176 +00:11:59,090 --> 00:11:59,630 +بشكل كامل + +177 +00:11:59,630 --> 00:12:04,630 +بشكل كامل + +178 +00:12:04,630 --> 00:12:08,130 +بشكل + +179 +00:12:08,130 --> 00:12:09,070 +كامل + +180 +00:12:12,570 --> 00:12:17,830 +العمل في نهاية فترة محددة. الآن دعنا نأخذ نهاية + +181 +00:12:17,830 --> 00:12:23,410 +الانتقال الأخرى، وهي عملية الإنتاج. هل لديك أسئلة؟ + +182 +00:12:23,410 --> 00:12:28,450 +بالطبع، كل هذه المعلومات تم شرحها في Details في + +183 +00:12:28,450 --> 00:12:37,110 +Cost Accounting 1. دعنا + +184 +00:12:37,110 --> 00:12:41,130 +نأخذ مثالًا من الإلكترونيات المحددة. + +185 +00:12:55,120 --> 00:12:58,700 +في هذا المثال من Pacific Electronics، سنقوم + +186 +00:12:58,700 --> 00:13:03,220 +بالتفكير في اتصالين مختلفين، كما يمكننا أن نرى هنا، + +187 +00:13:03,220 --> 00:13:07,980 +لدينا مجلس التجارب، ومجلس + +188 +00:13:07,980 --> 00:13:10,200 +آخر، وهو مجلس التجارب النهائية، بعد أن تنتهي + +189 +00:13:10,200 --> 00:13:15,820 +المصانع أو + +190 +00:13:15,820 --> 00:13:22,020 +التجارب. الأشياء المتوفرة في مجلس التجارب + +191 +00:13:22,020 --> 00:13:25,420 +للتجارب + +192 +00:13:25,420 --> 00:13:32,520 +للتجارب + +193 +00:13:32,520 --> 00:13:40,980 +للتجارب + +194 +00:13:40,980 --> 00:13:45,980 +للتجارب + +195 +00:13:45,980 --> 00:13:49,760 +للتجارب، بالطبع باعتبار الوثيقة الإلكترونية + +196 +00:13:49,760 --> 00:13:57,770 +البحرية أو مثلًا، لدينا واحدة فقط من الوثيقة، سوف + +197 +00:13:57,770 --> 00:14:06,110 +نركز على منتج واحد فقط، وهو SG40، بالطبع SG40 تم + +198 +00:14:06,110 --> 00:14:12,150 +صنعها بطريقة متشابهة، هذا يعني أن الجزء الأول مثل + +199 +00:14:12,150 --> 00:14:17,450 +الجزء الخامس مثل الجزء التاسع مثل الجزء الأول + +200 +00:14:17,450 --> 00:14:23,800 +وما إلى ذلك، لذلك في هذه الحالة سوف نعتبر، سوف نستخدم + +201 +00:14:23,800 --> 00:14:30,660 +نظام process costing لكي نستخدم نظام SG40 + +202 +00:14:30,660 --> 00:14:35,320 +للاستخدام نظام SG40 + +203 +00:14:35,320 --> 00:14:38,540 +للاستخدام نظام SG40 + +204 +00:14:38,540 --> 00:14:39,080 +للاستخدام نظام SG40 + +205 +00:14:39,080 --> 00:14:40,240 +للاستخدام نظام SG40 + +206 +00:14: + +223 +00:15:39,880 --> 00:15:45,920 +تعتمد على السؤال عندما نضيف هذه الـ costs إلى + +224 +00:15:45,920 --> 00:15:52,940 +عملية البرنامج بالنسبة لتصريحنا، بالنسبة لأمثلة + +225 +00:15:52,940 --> 00:15:57,860 +Pacific Electronics قالوا إن المواد المباشرة تم + +226 +00:15:57,860 --> 00:16:02,460 +إضافتها في البداية من البرنامج، لذلك هذه هي + +227 +00:16:02,460 --> 00:16:08,250 +المجموعة الأولى، والثانية مجلة تسمى conversion costs + +228 +00:16:08,250 --> 00:16:13,510 +التي تم إضافتها بشكل مرتبط خلال البرنامج، لذلك كما + +229 +00:16:13,510 --> 00:16:18,590 +نرى هنا لدينا فقط اثنين مجلة مختلفة من الـ costs، + +230 +00:16:18,590 --> 00:16:22,970 +واحدة كمجلة المادة، والأخرى كمجلة الـ conversion + +231 +00:16:22,970 --> 00:16:26,530 +cost، لماذا لدينا فقط اثنين مجلة؟ لأن المادة + +232 +00:16:26,530 --> 00:16:31,150 +الواضحة مضافة في البداية من البرنامج بينما يتم + +233 +00:16:31,150 --> 00:16:34,610 +إضافة مدخلات البرنامج بشكل مرتبط + +234 +00:16:34,610 --> 00:16:35,670 +بشكل مرتبط + +235 +00:16:35,670 --> 00:16:36,250 +بشكل مرتبط + +236 +00:16:36,250 --> 00:16:37,350 +بشكل مرتبط + +237 +00:16:37,350 --> 00:16:38,370 +بشكل مرتبط + +238 +00:16:38,370 --> 00:16:42,670 +بشكل مرتبط + +239 +00:16:42,670 --> 00:16:50,930 +بشكل مرتبط ب + +240 +00:16:55,900 --> 00:17:00,880 +الذي يتم إضافته في البداية من التجارب، بينما أن + +241 +00:17:00,880 --> 00:17:02,060 +الواحد من + +242 +00:17:02,060 --> 00:17:03,200 +الواحد من + +243 +00:17:03,200 --> 00:17:13,780 +الواحد من + +244 +00:17:16,480 --> 00:17:19,700 +تختلف من المادة الموجودة في المنطقة الموجودة من + +245 +00:17:19,700 --> 00:17:19,720 +الموجودة من + +246 +00:17:19,720 --> 00:17:21,140 +من المنطقة الموجودة من + +247 +00:17:21,140 --> 00:17:24,560 +الموجودة من + +248 +00:17:24,560 --> 00:17:26,700 +من المنطقة الموجودة من + +249 +00:17:26,700 --> 00:17:26,840 +الموجودة من + +250 +00:17:26,840 --> 00:17:26,980 +من المنطقة الموجودة من + +251 +00:17:26,980 --> 00:17:30,680 +الموجودة من + +252 +00:17:30,680 --> 00:17:43,220 +من المنطقة الموجودة من + +253 +00:17:43,220 --> 00:17:50,380 +المنطقة، أو إضافة بشكل مرتبط في تجارب التصميم، لذلك + +254 +00:17:50,380 --> 00:17:57,210 +موضوع مهم جدًا هو أولًا من كل شيء، عن طريق استخدام + +255 +00:17:57,210 --> 00:18:01,350 +نظام process costing، نحتاج أن نفهم أن نحتاج أن + +256 +00:18:01,350 --> 00:18:03,790 +نستخدم نظام process costing، نحتاج أن نستخدم نظام + +257 +00:18:03,790 --> 00:18:03,950 +process costing + +258 +00:18:03,950 --> 00:18:04,070 +processing + +259 +00:18:04,070 --> 00:18:06,590 +processing + +260 +00:18:06,590 --> 00:18:08,750 +processing + +261 +00:18:08,750 --> 00:18:12,230 +processing + +262 +00:18:12,230 --> 00:18:14,070 +processing + +263 +00:18:14,070 --> 00:18:16,210 +processing + +264 +00:18:16,210 --> 00:18:18,890 +processing + +265 +00:18:18,890 --> 00:18:24,210 +processing، مدى + +266 +00:18:24,210 --> 00:18:27,930 +عملية التصنيع؟ ماذا يعني عملية التصنيع؟ بالطبع + +267 +00:18:27,930 --> 00:18:30,070 +قمنا بعمل عملية تصنيع في الـ Cost Accounting I لدينا + +268 +00:18:30,070 --> 00:18:33,990 +أمثلة + +269 +00:18:33,990 --> 00:18:36,590 +مختلفة من الـ Cost، نحن لدينا الـPrime Cost، ونحن + +270 +00:18:36,590 --> 00:18:40,450 +لدينا الـ Conversion Cost، ماذا يعني عملية التصنيع؟ + +271 +00:18:40,450 --> 00:18:43,590 +عملية التصنيع كلها؟ + +272 +00:18:47,920 --> 00:18:53,640 +هذه أسعار أساسية، وليس انتقال، + +273 +00:18:53,640 --> 00:18:57,980 +العمل الواضح ومصادر + +274 +00:18:57,980 --> 00:19:03,220 +التصميم، لذلك باعتبارنا + +275 +00:19:03,220 --> 00:19:08,060 + +276 +00:19:08,060 --> 00:19:12,060 + +277 +00:19:12,060 --> 00:19:16,770 +من المواد العامة إلى المواد المنتجة، + +278 +00:19:16,770 --> 00:19:21,130 +ممتاز، ممتاز. لذلك، سيكون الوضع التقليدي في هذه + +279 +00:19:21,130 --> 00:19:23,430 +الحالة عملية مباشرة + +280 +00:19:23,430 --> 00:19:23,710 + +281 +00:19:23,710 --> 00:19:25,490 + +282 +00:19:25,490 --> 00:19:29,990 + +283 +00:19:29,990 --> 00:19:34,170 + +284 +00:19:34,170 --> 00:19:43,810 + +285 +00:19:43,810 --> 00:19:44,130 +م + +286 +00:19:49,430 --> 00:19:56,670 +عاملات مختلفة التي سوف نقوم بإغلاقها + +287 +00:19:56,670 --> 00:20:01,470 +عليها، سوف نعتبرها عاملات ثلاث مختلفة، بالطبع عاملة + +288 +00:20:01,470 --> 00:20:08,870 +أولى ستكون أسهل، عاملة ثالثة ستكون أكثر صعوبة بالطبع + +289 +00:20:08,870 --> 00:20:19,780 +سوف نتحرك من نظام بسيط إلى نظام أكثر صعوبة عن طريق + +290 +00:20:19,780 --> 00:20:22,800 +الاختلافات المختلفة، اليوم إن شاء الله سنقوم + +291 +00:20:22,800 --> 00:20:26,340 +بالتفكير في حالة رقم واحد، وحالة رقم اثنين، حالة + +292 +00:20:26,340 --> 00:20:30,440 +رقم واحد تعتمد على أننا لن نكون لدينا أي بداية في + +293 +00:20:30,440 --> 00:20:35,280 +التجارب، كالعمل والتجارب بالطبع، ولن نكون لدينا أي + +294 +00:20:35,280 --> 00:20:41,620 +تجارب تنتهي كعمل في التجارب، بالطبع حاجة رقم 2 تضعف + +295 +00:20:41,620 --> 00:20:47,420 +جزء من عملية البرنامج، بما يكون لديه أي عملية + +296 +00:20:47,420 --> 00:20:51,340 +بداية، ولكن لديه بعض العملية + +297 +00:20:51,340 --> 00:20:53,180 + +298 +00:20:53,180 --> 00:20:53,200 + +299 +00:20:53,200 --> 00:20:53,380 + +300 +00:20:53,380 --> 00:20:57,360 + +301 +00:20:57,360 --> 00:20:59,580 + +302 +00:20:59,580 --> 00:21:03,920 + +303 +00:21:03,920 --> 00:21:05,600 +ع + +304 +00:21:08,490 --> 00:21:13,690 +هذه هي المعلومات لمجلد التجارب، كما قلنا سوف نركز + +305 +00:21:13,690 --> 00:21:17,830 +على حالتنا، على مجلد التجارب، هذه هي المعلومات + +306 +00:21:17,830 --> 00:21:24,850 +للمجلد التجاربي لشهر يوليو 2012، لشهر يوليو التي هي + +307 +00:21:24,850 --> 00:21:29,370 +مثال، بالطبع لدينا أجزاء جسمية لشهر يوليو 2012 + +308 +00:21:29,370 --> 00:21:33,230 +لدينا أجزاء جسمية لشهر يوليو 2012، لدينا أجزاء + +309 +00:21:33,230 --> 00:21:38,180 +جسمية لشهر يوليو 2012، العمل بدأ في + +310 +00:21:38,180 --> 00:21:40,420 + +311 +00:21:40,420 --> 00:21:41,160 + +312 +00:21:41,160 --> 00:21:43,900 + +313 +00:21:43,900 --> 00:21:46,040 + +314 +00:21:46,040 --> 00:21:47,440 + +315 +00:21:47,440 --> 00:21:47,680 + +316 +00:21:47,680 --> 00:22:03,040 + +317 +00:22:03,060 --> 00:22:06,980 +من مجلد التجارب + +318 +00:22:06,980 --> 00:22:08,500 + +319 +00:22:08,500 --> 00:22:09,520 + +320 +00:22:09,520 --> 00:22:11,740 + +321 +00:22:11,740 --> 00:22:13,120 + +322 +00:22:13,120 --> 00:22:13,700 + +323 +00:22:13,700 --> 00:22:13,800 + +324 +00:22:13,800 --> 00:22:14,060 + +325 +00:22:14,060 --> 00:22:22,840 + +326 +00:22:22,840 --> 00:22:29,950 +التجارب، هذه المعلومات من منظور مجلس الإدارة + +327 +00:22:29,950 --> 00:22:33,790 +بالطبع، ماذا يعني بمجلس الإدارة؟ + +328 +00:22:43,580 --> 00:22:49,200 +الجزء الذي يتعلق بالقطع الخارجية، مهما كانوا مكملين + +329 +00:22:49,200 --> 00:22:54,700 +أو ليسوا مكتملين، مهما كانوا أجهزة مكملة أو معاملين + +330 +00:22:54,700 --> 00:22:59,100 +في البرنامج، بالطبع في هذه الحالة، في حالة رقم واحد + +331 +00:22:59,100 --> 00:23:03,260 +القطع هنا هم الـ 400 قطعة، كما نستطيع أن نرى هنا + +332 +00:23:03,260 --> 00:23:07,610 +يكونوا جميعهم مكملين، بالطبع، إذا كان لدينا أي، إذا + +333 +00:23:07,610 --> 00:23:12,610 + +334 +00:23:12,610 --> 00:23:13,050 + +335 +00:23:13,050 --> 00:23:13,350 + +336 +00:23:13,350 --> 00:23:15,370 + +337 +00:23:15,370 --> 00:23:16,030 + +338 +00:23:16,030 --> 00:23:16,630 + +339 +00:23:16,630 --> 00:23:17,170 + +340 +00:23:17,170 --> 00:23:18,650 + +341 +00:23:18,650 --> 00:23:25,670 + +342 +00:23:25,670 --> 00:23:30,230 +ع + +343 +00:23:32,450 --> 00:23:40,550 +طبعًا بعد هذه المعلومات، أعطونا المعلومات حول + +344 +00:23:40,550 --> 00:23:45,110 +المسافرات التي كانت مقررة في تجارب التصنيع في + +345 +00:23:45,110 --> 00:23:46,510 + +346 +00:23:46,510 --> 00:23:46,770 + +347 +00:23:46,770 --> 00:23:47,010 + +348 +00:23:47,010 --> 00:23:48,330 + +349 +00:23:48,330 --> 00:23:59,630 + +350 +00:24:02,470 --> 00:24:07,290 +والدفعات التي تم إضافتها أيضًا في يوليو كانت 24000 + +351 +00:24:07,290 --> 00:24:11,810 +$، لذلك الدفعات التي تم إضافتها في يوليو في مجلس + +352 +00:24:11,810 --> 00:24:13,930 + +353 +00:24:13,930 --> 00:24:14,190 + +354 +00:24:14,190 --> 00:24:14,450 + +355 +00:24:14,450 --> 00:24:16,150 + +356 +00:24:16,150 --> 00:24:16,910 + +357 +00:24:16,910 --> 00:24:22,510 + +358 +00:24:22,510 --> 00:24:25,810 + +359 +00:24:26,300 --> 00:24:29,500 +وانت لديك المعرفة عن المجالات التي كانت مجردها في + +360 +00:24:29,500 --> 00:24:36,000 +الوقت، إذا كنا بحاجة الآن لنقلق المجالات من + +361 +00:24:36,000 --> 00:24:38,400 +المواد المنتجة، بالطبع لا يوجد لدينا أي عمل + +362 +00:24:38,400 --> 00:24:41,460 +نهائي، لذلك، المجالات الوحيدة التي يجب أن نقلقها + +363 +00:24:41,460 --> 00:24:45,140 +في هذه الحالة هي مجالات المواد المنتجة في نهاية + +364 +00:24:45,140 --> 00:24:51,860 +يناير، صحيح؟ لذلك، ما هي المجالات على جزء من 400 + +365 +00:24:51,860 --> 00:24:54,260 +جزء من المجالات التي تم تكميلها في نهاية يناير؟ + +366 +00:24:54,260 --> 00:24:54,920 +ماذا تعتقد؟ + +367 +00:24:59,980 --> 00:25:06,240 +إذا كنا نقوم باستخدام + +368 +00:25:06,240 --> 00:25:09,600 +طريقة عامة، فسنقوم باستخدام طريقة عامة، ونقوم + +369 +00:25:09,600 --> 00:25:10,880 +باستخدام طريقة عامة، ونقوم باستخدام طريقة عامة، و + +370 +00:25:10,880 --> 00:25:11,560 +نقوم باستخدام طريقة عامة، و + +371 +00:25:11,560 --> 00:25:11,620 +نقوم باستخدام طريقة عامة، و + +372 +00:25:11,620 --> 00:25:11,720 +نقوم باستخدام طريقة عامة، و + +373 +00:25:11,720 --> 00:25:15,540 +نقوم باستخدام طريقة عامة، و + +374 +00:25:15,540 --> 00:25:20,840 +نقوم باستخدام طريقة عامة، و + +375 +00:25:20,840 --> 00:25:25,100 +نقوم باستخدام طريقة عامة، طالعمل يستغرق، كما يمكننا أن + +376 +00:25:25,100 --> 00:25:29,720 +نرى هنا، المواد الواضحة يستغرق كل مجموعة 32,000 + +377 +00:25:29,720 --> 00:25:32,700 +وحدة + +378 +00:25:32,700 --> 00:25:34,820 +وحدة + +379 +00:25:34,820 --> 00:25:35,680 +وحدة + +380 +00:25:35,680 --> 00:25:37,560 +وحدة + +381 +00:25:37,560 --> 00:25:41,720 +وحدة + +382 +00:25:41,720 --> 00:25:45,740 +وحدة + +383 +00:25:45,740 --> 00:25:51,380 +وحدة + +384 +00:25:51,380 --> 00:25:57,210 +مع 400 وحدة سنحصل أيضًا على 140 دولار، لذلك + +385 +00:25:57,210 --> 00:26:00,490 +هذا هو الوضع الأسهل، هذا هو الوضع الأسهل + +386 +00:26:00,490 --> 00:26:05,050 +السيناريو الذي يتجاوزه في البرنامج process + +387 +00:26:05,050 --> 00:26:11,990 +costing، لأنه ليس لدينا بداية أو انتهاء، بالطبع هذا + +388 +00:26:11,990 --> 00:26:18,230 +الوضع is a lot like the case of a service sector of + +389 +00:26:18,230 --> 00:26:21,230 +course، we all know that a service sector if if + +390 +00:26:21,230 --> 00:26:26,170 +most of all if it starts a process or if it + +391 +00:26:26,170 --> 00:26:31,270 +starts a، let us say، a production of a service، it + +392 +00:26:31,270 --> 00:26:35,760 +ends at at the same time، بالطبع، سيكون المجتمع + +393 +00:26:35,760 --> 00:26:40,420 +السلسلي دائمًا، أو أكثر مؤكدًا لديه نفس الحالة هنا، + +394 +00:26:40,420 --> 00:26:45,580 +لن يكون هناك أي عملية تبدأ أو عملية تنتهي، لذلك، + +395 +00:26:45,580 --> 00:26:49,820 +على سبيل المثال، لبنك، سنختار قيمة المجموعة أو + +396 +00:26:49,820 --> 00:26:56,480 +مجموعة السلسلة التي تم تصميمها في وقت محدد، بالطبع، + +397 +00:26:56,480 --> 00:27:05,160 +دعنا الآن نكمل مع حالة رقم اثنين، دعنا نضغط على حالة + +398 +00:27:05,160 --> 00:27:14,920 +قليل، دعنا نعتبر الآن أن لدينا عملية انتهاء + +399 +00:27:14,920 --> 00:27:17,220 +انتهاء + +400 +00:27:17,220 --> 00:27:18,020 +انتهاء + +401 +00:27:18,020 --> 00:27:18,300 +انتهاء + +402 +00:27:18,300 --> 00:27:26,500 +انتهاء + +403 +00:27:26,500 --> 00:27:31,580 +it could have، يعني we are not saying that all + +404 +00:27:31,580 --> 00:27:34,880 +the services would be finished at the end of let + +405 +00:27:34,880 --> 00:27:40,880 +us say the period، but let us say it is most likely + +406 +00:27:40,880 --> 00:27:41,420 +to happen + +407 +00:27:44,950 --> 00:27:50,090 +أيه الـ service sector يعني، let us say that not + +408 +00:27:50,090 --> 00:27:53,330 +only service sectors، maybe manufacturing processes + +409 +00:27:53,330 --> 00:27:56,070 +could have no beginning or no ending، working + +410 +00:27:56,070 --> 00:27:59,250 +process of، let us take the instance of just in + +411 +00:27:59,250 --> 00:28:02,010 +time process، do you understand the just in time + +412 +00:28:02,010 --> 00:28:05,130 +process؟ therefore the just in time process يعني + +413 +00:28:05,130 --> 00:28:09,030 +let us say it would have a higher probability to + +414 +00:28:09,030 --> 00:28:11,890 +have finished the goods or the، let us say، the + +415 +00:28:11,890 --> 00:28:15,960 +processes before the end of the period، إذا كان + +416 +00:28:15,960 --> 00:28:19,260 +لدينا، دعنا نقول، البداية أو النهاية، فسنعتبر + +417 +00:28:19,260 --> 00:28:24,780 +الحالة تلك الحالة، ولكن الآن لحالتنا، لكي نفهم ما + +418 +00:28:24,780 --> 00:28:29,620 +نحن أو ما نحتاج أن نفعله في نظام process costing، + +419 +00:28:29,620 --> 00:28:34,000 +فسنعتبر الـ 3 حالات، واحدة بدون بداية ونهاية، واحدة + +420 +00:28:34,000 --> 00:28:38,060 +بنهاية فقط، وواحدة ببداية ونهاية ومواصلة العمل + +421 +00:28:38,950 --> 00:28:43,570 +ولكن دعنا نقول أن المجتمع السلسلي هو المجتمع المفضل + +422 +00:28:43,570 --> 00:28:49,690 +لديه حالة، حالة رقم واحد، ليس لديها بداية ولا نهاية + +423 +00:28:49,690 --> 00:28:53,990 +لا نقول أن كل مجتمع سلسلي سيكون لهذه الحالة بدون + +424 +00:28:53,990 --> 00:28:57,930 +نهاية ولا بداية، ولكن هذا هو السيناريو المفضل لكي + +425 +00:28:57,930 --> 00:29:02,310 +يكون في مجتمع سلسلي، دعونا ننتقل لحالة رقم اثنين + +426 +00:29:02,310 --> 00:29:08,660 +حالة رقم اثنين أيضًا يعتبر مجلد التجارب، أيضًا يعتبر + +427 +00:29:08,660 --> 00:29:14,620 +مجلد التجارب، لكن ليس ليناير، ولكن لفبراير، لذلك + +428 +00:29:14,620 + +445 +00:30:41,450 --> 00:30:45,990 +المجتمعة + +446 +00:30:46,510 --> 00:30:50,250 +قاموا بإعطائنا المعلومات عن المساواة وقالوا لنا أن + +447 +00:30:50,250 --> 00:30:54,090 +المساواة الكاملة أُضيفت في فبراير باعتبار المادة + +448 +00:30:54,090 --> 00:30:58,550 +الواضحة 32000 و باعتبار المساواة الواضحة 18600 + +449 +00:30:58,550 --> 00:31:06,560 +بمجموعة 50600. السؤال هنا هل يمكننا استخدام مثل ما + +450 +00:31:06,560 --> 00:31:11,900 +استخدمناه قبل في حالة رقم واحدة، هل نستطيع أن نقل + +451 +00:31:11,900 --> 00:31:18,320 +الـ$32,000 إلى الـ400 والـ18,600 إلى الـ400، وهو + +452 +00:31:18,320 --> 00:31:24,990 +يعني الـ50,600 إلى 400؟ لماذا لا؟ Okay, the direct + +453 +00:31:24,990 --> 00:31:28,490 +material we can add for another class, but in the + +454 +00:31:28,490 --> 00:31:33,050 +conversion class we have a person 60% and we have + +455 +00:31:33,050 --> 00:31:37,110 +a work in process ending and ending. Excellent, + +456 +00:31:37,490 --> 00:31:42,330 +excellent, yes, anyone else? We didn't compute + +457 +00:31:42,330 --> 00:31:45,510 +that, but we must double for the ending and ending + +458 +00:31:45,510 --> 00:31:51,530 +that we didn't finish. لذلك المشكلة التي لدينا هي أن + +459 +00:31:51,530 --> 00:31:56,010 +الـ400 عمليات أو لا نستطيع استخدام طريقة التقرير + +460 +00:31:56,010 --> 00:32:01,170 +باستخدام 400 عمليات. لماذا؟ لأن 400 عمليات تكون من + +461 +00:32:01,170 --> 00:32:11,110 +175 عملية تتمتع بشكل كامل و 125 عملية لا تتمتع + +462 +00:32:11,110 --> 00:32:17,870 +بالكامل. لذلك إذا كنا نُقِل الـ$50,600 إلى الـ400 + +463 +00:32:17,870 --> 00:32:22,450 +دولار، فهذا يعني أننا نضع الأموال المنتجة في نفس + +464 +00:32:22,450 --> 00:32:26,990 +المجموعة، في نفس الميزانية مثل الأموال غير المنتجة، هل + +465 +00:32:26,990 --> 00:32:32,880 +هذه طريقة صحيحة لتخصيص قيمتنا؟ لتقوم بتجارب + +466 +00:32:32,880 --> 00:32:36,540 +المجموعات إلى المجموعات التي لم تتمتع بها؟ بالطبع + +467 +00:32:36,540 --> 00:32:41,040 +ليس كذلك، لماذا؟ لأن المجموعات التي تمتع بها كل + +468 +00:32:41,040 --> 00:32:45,120 +المواد الواضحة التي تحتاجها، تمتع بكل المجموعات + +469 +00:32:45,120 --> 00:32:48,600 +التي تحتاجها، بينما المجموعات التي لم تتمتع بها، + +470 +00:32:48,600 --> 00:32:53,080 +تمتع بكل المواد الواضحة التي تحتاجها، ولكنها لم + +471 +00:32:53,080 --> 00:33:00,190 +تتمتع بكل المجموعات التي تحتاجها. لذلك لم نستطيع أن + +472 +00:33:00,190 --> 00:33:05,670 +نقوم بتقرير عدد المجموعات من 400 لكي نحصل على + +473 +00:33:05,670 --> 00:33:12,150 +مجموعة واحدة. على مجموعة واحدة. فما هي الاختصار الآن + +474 +00:33:12,150 --> 00:33:18,090 +لكي نقوم باستخدام مجموعة واحدة على مجموعة واحدة + +475 +00:33:18,090 --> 00:33:21,890 +للمجموعة ومجموعة ومجموعة ومجموعة ومجموعة ومجموعة + +476 +00:33:21,890 --> 00:33:22,110 +ومجموعة ومجموعة ومجموعة ومجموعة ومجموعة ومجموعة + +477 +00:33:22,110 --> 00:33:22,550 +ومجموعة ومجموعة ومجموعة ومجموعة ومجموعة ومجموعة + +478 +00:33:22,550 --> 00:33:24,150 +ومجموعة ومجموعة ومجموعة ومجموعة ومج + +479 +00:33:27,280 --> 00:33:33,700 +طبعًا، المشكلة هنا مرة أخرى هي أننا لدينا مجموعات + +480 +00:33:33,700 --> 00:33:37,780 +تتمتع 100% أو تمتعها تمتعها تمتعها تمتعها تمتعها + +481 +00:33:37,780 --> 00:33:39,780 +تمتعها تمتعها تمتعها تمتعها تمتعها تمتعها تمتعها + +482 +00:33:39,780 --> 00:33:40,860 +تمتعها تمتعها تمتعها تمتعها تمتعها تمتعها تمتعها + +483 +00:33:40,860 --> 00:33:42,840 +تمتعها تمتعها تمتعها تمتعها تمتعها تمتعها تمتعها + +484 +00:33:42,840 --> 00:33:46,000 +تمتعها تمتعها تمتعها تمتعها تمتعها تمتعها تمتعها + +485 +00:33:46,000 --> 00:33:48,580 +تمتعها + +486 +00:33:51,090 --> 00:33:56,450 +ولذلك، لسنا لدينا مقارنة عامة، لسنا لدينا مقارنة + +487 +00:33:56,450 --> 00:34:00,970 +عامة، صحيح؟ لاستخدام طريقة التقرير، يجب أن يكون + +488 +00:34:00,970 --> 00:34:04,870 +لدينا مقارنة عامة، صحيح؟ يجب إما أن نقوم بالتقرير + +489 +00:34:04,870 --> 00:34:11,020 +من المجموعات الكاملة أو من المجموعات المكملة، أو + +490 +00:34:11,020 --> 00:34:16,780 +نحتاج أن نقوم بتقسيم عملياتنا بالمجموعات التي لم + +491 +00:34:16,780 --> 00:34:19,420 +يتم تقليها بعد. لأننا نحتاج أن نقوم بتقسيم عملياتنا + +492 +00:34:19,420 --> 00:34:20,680 +بالمجموعات التي لم يتم تقليها بعد. لأننا نحتاج أن + +493 +00:34:20,680 --> 00:34:27,760 +نقسم عملياتنا بالمجموعات التي لم يتم تقليها بعد + +494 +00:34:27,760 --> 00:34:33,480 +لأننا نحتاج أن نقسم عملياتنا بالمجموعات التي لم + +495 +00:34:33,480 --> 00:34:34,750 +بالمجموعات التي لم يتم تقليها بعد. نحتاج إلى تخطيط + +496 +00:34:34,750 --> 00:34:40,810 +مجموعة معينة تسمح لنا بتقسيم المجموعة المتوسطة على + +497 +00:34:40,810 --> 00:34:44,550 +مجموعات + +498 +00:34:44,550 --> 00:34:50,110 +مختلفة. لتخطيط المجموعة لعمل البرنامج الذي يسمح بـ + +499 +00:34:50,110 --> 00:34:52,230 +Unfinished Goods و لتخطيط المجموعة التي تسمح بـ + +500 +00:34:52,230 --> 00:34:55,830 +Finished Goods Inventory. هذه المجموعة المعينة تسمح + +501 +00:34:55,830 --> 00:35:00,530 +بـ Equivalent Units. لذلك نحتاج لتخطيط شيء يسمى + +502 +00:35:00,530 --> 00:35:10,940 +Equivalent. This is the common مثارة، أو مقارنة عامة + +503 +00:35:10,940 --> 00:35:16,840 +التي سنستخدمها. بالطبع، بعد تخطيط المجموعات المناسبة + +504 +00:35:16,840 --> 00:35:22,360 +المجموعات المناسبة ستكون المقارنة العامة ستكون + +505 +00:35:22,360 --> 00:35:26,420 +مقارنة عامة ستكون مقارنة عامة ستكون مقارنة عامة + +506 +00:35:26,420 --> 00:35:31,880 +ستكون مقارنة عامة ستكون مقارنة عامة عامة ستكون + +507 +00:35:31,880 --> 00:35:33,960 +مقارنة عامة عامة عامة عامة عامة عامة عامة عامة + +508 +00:35:33,960 --> 00:35:34,460 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +509 +00:35:34,460 --> 00:35:34,540 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +510 +00:35:34,540 --> 00:35:36,840 +عامة عامة عامة عامة عامة + +511 +00:35:40,150 --> 00:35:48,270 +بالتالي، لكي نقوم بتخطيط أسعار الأشياء المنتجة و + +512 +00:35:48,270 --> 00:35:56,270 +أسعار الانتجار، يجب أن نقوم بخطوات خمسة أبعاد. + +513 +00:35:57,730 --> 00:36:03,010 +بالطبع، هذه الخمسة أبعاد لن تختلف من حالة إلى + +514 +00:36:03,010 --> 00:36:07,270 +آخر. هذه هي الخمسة أبعاد التي يجب أن نعتبرها لكي + +515 +00:36:09,200 --> 00:36:13,920 +التي نستخدمها لتخطيط الأسعار. أول خطوة يجب أن نقوم بها هي + +516 +00:36:13,920 --> 00:36:16,160 +تنصيح نطاق الانتجار + +517 +00:36:16,160 --> 00:36:20,140 +الفيزيائي من الخارج. بالطبع قلنا أن الانتجار + +518 +00:36:20,140 --> 00:36:22,840 +الفيزيائي هو الانتجار الخارجي من الخارج بما يكون + +519 +00:36:22,840 --> 00:36:29,540 +منتهى أو غير منتهى. ماذا يعني بتنصيح نطاق الانتجار + +520 +00:36:29,540 --> 00:36:33,660 +الفيزيائي من الخارج؟ يجب أن نجيب على إجابة هذين السؤالين: + +521 +00:36:35,330 --> 00:36:42,610 +أين أتت هذه المجلدات؟ وأين ذهبت هذه المجلدات؟ + +522 +00:36:42,610 --> 00:36:50,710 +نحتاج لإجابة لهذين السؤالين: أصل هذه + +523 +00:36:50,710 --> 00:36:56,430 +المجلدات وأين ذهبت هذه المجلدات؟ وكما نستطيع أن + +524 +00:36:56,430 --> 00:37:01,650 +نرى، أو كما سنرى في حالتنا أو حالة رقم 2، لدينا + +525 +00:37:04,600 --> 00:37:07,620 +لأننا لن نحصل على، أو دعنا نقول أن المجموعات الـ + +526 +00:37:07,620 --> 00:37:11,560 +400 كانت جميعها بدأت في أكثر من أكثر من أكثر من + +527 +00:37:11,560 --> 00:37:12,020 +أكثر من أكثر من أكثر من أكثر من أكثر من أكثر من + +528 +00:37:12,020 --> 00:37:14,660 +أكثر من أكثر من أكثر من أكثر من أكثر من أكثر من + +529 +00:37:14,660 --> 00:37:15,360 +أكثر من أكثر من أكثر من أكثر من أكثر من أكثر من + +530 +00:37:15,360 --> 00:37:16,140 +أكثر من أكثر من أكثر من أكثر من أكثر من أكثر من + +531 +00:37:16,140 --> 00:37:17,560 +أكثر من أكثر من أكثر من أكثر من أكثر من أكثر من + +532 +00:37:17,560 --> 00:37:23,420 +أكثر من أكثر من أكثر من أكثر من أكثر من. من الوقت الحاضر، + +533 +00:37:23,420 --> 00:37:27,800 +من المجلدات التي بدأت في هذا الوقت المحدد، لأننا + +534 +00:37:27,800 --> 00:37:35,200 +لسنا لدينا مصطلح بداية، وسنرى الأبعاد مرة أخرى بعد + +535 +00:37:35,200 --> 00:37:38,900 +انتهاء البرنامج السابق للخمسة أبعاد، لذلك الأبعاد + +536 +00:37:38,900 --> 00:37:43,120 +رقم واحد. يجب أن نجيب على إجابة هذين السؤالين: أين + +537 +00:37:43,120 --> 00:37:49,780 +أتت هذه المجلدات الجسمية؟ وأين ذهبت؟ 2. يجب أن + +538 +00:37:49,780 --> 00:37:52,580 +نقوم بمعرفة نتيجة الوصول الفيزيائي لما قمنا + +539 +00:37:52,580 --> 00:37:55,040 +بمعرفة نتيجة الوصول الفيزيائي لما قمنا بمعرفة + +540 +00:37:55,040 --> 00:37:59,140 +نتيجة الوصول الفيزيائي لما قمنا بمعرفة نتيجة + +541 +00:37:59,140 --> 00:38:03,020 +الوصول الفيزيائي لما قمنا + +542 +00:38:03,020 --> 00:38:06,980 +بمعرفة نتيجة الوصول الفيزيائي لما قمنا بمعرفة + +543 +00:38:06,980 --> 00:38:07,280 +نتيجة الوصول الفيزيائي لما قمنا بمعرفة نتيجة + +544 +00:38:07,280 --> 00:38:12,540 +الوصول الفيزيائي لما قمنا بمعرفة نتيجة الوصول + +545 +00:38:12,540 --> 00:38:15,850 +الفيزيائي لما قمنا بمعرفة نتيسنفهم المجموعات + +546 +00:38:15,850 --> 00:38:23,170 +المناسبة بمثابة illustration + +547 +00:38:23,170 --> 00:38:30,450 +بسيطة. على سبيل المثال، إذا كان لدينا 50 مجموعة غير + +548 +00:38:30,450 --> 00:38:38,790 +منتهية. هذه + +549 +00:38:38,790 --> 00:38:46,830 +الـ50 مجموعة غير منتهية وقد أخذت 70% من مجموعات + +550 +00:38:46,830 --> 00:38:52,190 +الهوائيين. لذلك، + +551 +00:38:52,190 --> 00:38:56,330 +لكي يكون هناك مقارنة عامة، بالطبع، نحن جميعًا نعرف + +552 +00:38:56,330 --> 00:39:02,470 +أن المواصفات هي المواصفات التي أخذت 100% من + +553 +00:39:02,470 --> 00:39:06,730 +مجموعات الهوائيين أو أخذت 100% من مجموعات + +554 +00:39:06,730 --> 00:39:10,690 +الهوائيين أو أخذت 100% من مجموعات الهوائيين أو + +555 +00:39:10,690 --> 00:39:12,310 +أخذت 100% من مجموعات الهوائية. بالتالي، يجب أن + +556 +00:39:12,310 --> 00:39:19,070 +نغيّر هذا الرقم من الواحدات التي لم تنتهِ منها إلى + +557 +00:39:19,070 --> 00:39:24,030 +رقم من الواحدات التي انتهت منها. عن طريق هذه + +558 +00:39:24,030 --> 00:39:27,830 +المقارنة المعروفة، لذلك، ستكون المواد المنتجة + +559 +00:39:27,830 --> 00:39:33,090 +منتجة، وتأخذ 100% من مجموعات التحول، ومقارنة + +560 +00:39:33,090 --> 00:39:35,130 +المواد المتجة 50 مقارنة 50 مقارنة 50 مقارنة 50 + +561 +00:39:35,130 --> 00:39:36,590 +مقارنة 50 مقارنة 50 مقارنة 50 مقارنة 50 مقارنة 50 + +562 +00:39:36,590 --> 00:39:40,490 +مقارنة 50 مقارنة 50 مقارنة 50 مقارنة 50 مقارنة 50 + +563 +00:39:40,490 --> 00:39:40,670 +مقارنة 50 مقارنة 50 مقارنة 50 مقارنة 50 مقارنة 50 + +564 +00:39:40,670 --> 00:39:46,690 +مقارنة 50 مقارنة 50 مقارنة 50 مقارنة 50 مقارنة 50 + +565 +00:39:46,690 --> 00:39:54,240 +مقارنة 50 مقارنة 50 مقارنة 50. الذي كان يتم + +566 +00:39:54,240 --> 00:40:03,820 +إصلاحه. إذا اكتشفنا 70% من الـ50 عمومات وإصلاحنا + +567 +00:40:03,820 --> 00:40:06,860 +خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا + +568 +00:40:06,860 --> 00:40:07,020 +خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا + +569 +00:40:07,020 --> 00:40:08,700 +خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا + +570 +00:40:08,700 --> 00:40:09,360 +خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا + +571 +00:40:09,360 --> 00:40:09,740 +خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا + +572 +00:40:09,740 --> 00:40:16,000 +خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خ + +573 +00:40:19,180 --> 00:40:26,940 +مع المزيد من الـ70% سيكون 35 مجموعة. ماذا هي 35 + +574 +00:40:26,940 --> 00:40:31,160 +مجموعة؟ هذه مجموعات متساوية، وهذا يعني أنه إذا + +575 +00:40:31,160 --> 00:40:36,640 +احتجنا الـ70% من مجموعة الـConversion Costs لـ + +576 +00:40:36,640 --> 00:40:43,000 +50 مجموعة لإنتاج مجموعات متميزة فقط، فسيكون لدينا + +577 +00:40:43,000 --> 00:40:48,120 +35 مجموعة متميزة. + +578 +00:40:50,350 --> 00:40:56,610 +ولذلك، الـ35 مليار دولار هي المقاومة المناسبة لـ + +579 +00:40:56,610 --> 00:41:01,890 +50 مليار دولار. مجتمع أهلي ومجتمع أهلي ومجتمع أهلي + +580 +00:41:01,890 --> 00:41:02,410 +ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي + +581 +00:41:02,410 --> 00:41:04,370 +ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي + +582 +00:41:04,370 --> 00:41:07,490 +ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي + +583 +00:41:07,490 --> 00:41:07,530 +ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي + +584 +00:41:07,530 --> 00:41:11,050 +ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي + +585 +00:41:11,050 --> 00:41:14,690 +ومجتمع أهلي وم + +586 +00:41:15,880 --> 00:41:19,300 +transferred the fifty unfinished units into + +587 +00:41:19,300 --> 00:41:24,560 +equivalent thirty-five units that are presumed + +588 +00:41:24,560 --> 00:41:29,800 +finished. الآن إذا كان لدينا هذه المقارنة العامة، + +589 +00:41:29,800 --> 00:41:36,220 +فكل المجموعات التي تم تخصيصها أو التي سنستخدمها + +590 +00:41:36,220 --> 00:41:39,840 +لتقوم بتقسيم الأسعار على مجموعتنا، هم أشياء تم + +591 +00:41:39,840 --> 00:41:46,220 +تنفيذها، إذا كانوا 100% تم تنفيذهم أو لم يتم + +592 +00:41:46,220 --> 00:41:50,920 +تنفيذهم، وقمنا بتدخلهم إلى مجموعات مجموعات مجموعات + +593 +00:41:50,920 --> 00:41:55,020 +مجموعات مجموعات مجموعات مجموعات + +594 +00:41:55,020 --> 00:41:55,280 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +595 +00:41:55,280 --> 00:41:55,660 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +596 +00:41:55,660 --> 00:41:59,580 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +597 +00:41:59,580 --> 00:42:00,260 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +598 +00:42:00,260 --> 00:42:00,760 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +599 +00:42:00,760 --> 00:42:08,600 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +600 +00:42:08,600 --> 00:42:13,380 +مجموعات + +601 +00:42:13,380 --> 00:42:20,350 +مجموع. بالطبع، يجب أن نفهم، يجب أن نعرف ماذا هي + +602 +00:42:20,350 --> 00:42:25,450 +الأسعار التي يجب أن نقل عدد المجموعات المتساوية + +603 +00:42:25,450 --> 00:42:30,370 +لها، صحيح؟ لذلك، يجب أن نعرف الأسعار التي يجب أن + +604 +00:42:30,370 --> 00:42:34,850 +نعطيها على المجموعات المختلفة التي تم إصلاحها. الآن + +605 +00:42:34,850 --> 00:42:38,330 +كما أخذنا في حالة رقم واحد، يجب أن نعرف الأسعار + +606 +00:42:38,330 --> 00:42:41,390 +لكي نستخدمها، أو لكي نستخدمها، لكي نستخدمها، لكي + +607 +00:42:41,390 --> 00:42:41,550 +نستخدمها، لكي نستخدمها، لكي نستخدمها، لكي نستخدمها + +608 +00:42:41,550 --> 00:42:41,890 +لكي نستخدمها، لكي نستخدمها، لكي نستخدمها، لكي + +609 +00:42:41,890 --> 00:42:44,470 +نستخدمها، لكي نستخدمها، لكي نستخدمها، لكي نستخدمها + +610 +00:42:44,470 --> 00:42:44,690 +لكي نستخدمها، لكي نستخدمها، لكي نستخدمها، لكي + +611 +00:42:44,690 --> 00:42:46,190 +نستخدمها، لكي نستخدمها، لكي نستخدمها، لكي نستخدمها + +612 +00:42:46,190 --> 00:42:51,170 +لكي نستخدمها. + +613 +00:42:51,170 --> 00:42:58,270 +لكي نستخدمها، لكي نستخدمها. ولكن إذا كان لدينا + +614 +00:42:58,270 --> 00:43:03,050 +مصطلح البداية، فسيكون مصطلح المبادئي، مصطلح + +615 +00:43:03,050 --> 00:43:06,110 +المصطلح المبادئي، مصطلح المصطلح المبادئي، مصطلح + +616 +00:43:06,11 + +667 +00:47:05,390 --> 00:47:09,450 +It is not something that is easy to do; therefore, + +668 +00:47:09,450 --> 00:47:14,130 +the estimator of this percentage needs to be + +669 +00:47:14,130 --> 00:47:20,900 +someone who has a high level of skill that + +670 +00:47:20,900 --> 00:47:25,460 +has a high level of expertise in order to be able + +671 +00:47:25,460 --> 00:47:31,740 +to estimate this percentage in a high or in an + +672 +00:47:31,740 --> 00:47:36,880 +accurate manner. Any questions? Of course, we are + +673 +00:47:36,880 --> 00:47:42,460 +going to complete, inshallah, our cases next + +674 +00:47:42,460 --> 00:47:46,280 +time. Thank you for listening, and I'll see you + +675 +00:47:46,280 --> 00:47:47,680 +inshallah Saturday diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/qJ7CSX-uGgc_postprocess.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/qJ7CSX-uGgc_postprocess.srt new file mode 100644 index 0000000000000000000000000000000000000000..47338059511f9795789df747470cc94698eb4071 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/qJ7CSX-uGgc_postprocess.srt @@ -0,0 +1,2700 @@ +1 +00:00:21,650 --> 00:00:27,050 +هلا جميعا اليوم إن شاء الله سوف نبدأ بالقصة 17 + +2 +00:00:27,050 --> 00:00:31,710 +process costing بالطبع نحكي عن process costing في + +3 +00:00:31,710 --> 00:00:36,050 +course accounting one عندما اكتشفنا القصة التي + +4 +00:00:36,050 --> 00:00:42,850 +تحكي عن job costingو في ذلك الوقت كنا نختار بين + +5 +00:00:42,850 --> 00:00:50,450 +الانتجارات الانتجارية و الوظيفة الوظيفة الوظيفة + +6 +00:00:50,450 --> 00:00:51,970 +الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة + +7 +00:00:51,970 --> 00:00:54,530 +الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة + +8 +00:00:54,530 --> 00:00:54,690 +الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة + +9 +00:00:54,690 --> 00:00:54,710 +الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة + +10 +00:00:54,710 --> 00:01:05,990 +الوظ + +11 +00:01:07,920 --> 00:01:16,360 +ماذا هي الفرقات؟ ال job costing تتكون من عدد مختلف + +12 +00:01:16,360 --> 00:01:20,180 +من الأشياء التي يتم تسليمها، ولكن ال process + +13 +00:01:20,180 --> 00:01:26,020 +costing هو عدد مختلف من الأشياء التي يتم تسليمها. + +14 +00:01:26,140 --> 00:01:30,360 +عظيم، عظيم، لذلك مستوى job costing هو مستوى + +15 +00:01:30,360 --> 00:01:41,880 +costingالتي مرتبطة بشركة تصميم تجارب تجارب تجارب + +16 +00:01:41,880 --> 00:01:46,120 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +17 +00:01:46,120 --> 00:01:46,340 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +18 +00:01:46,340 --> 00:01:46,360 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +19 +00:01:46,360 --> 00:01:46,480 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +20 +00:01:46,480 --> 00:01:51,200 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +21 +00:01:51,200 --> 00:02:01,640 +تجارب ت + +22 +00:02:01,670 --> 00:02:06,810 +لديها أشياء مختلفة لديها أشياء مختلفة لديها أشياء + +23 +00:02:06,810 --> 00:02:10,210 +مختلفة لديها أشياء مختلفة لديها أشياء مختلفة لديها + +24 +00:02:10,210 --> 00:02:11,250 +لديها أشياء مختلفة لديها أشياء مختلفة لديها أشياء + +25 +00:02:11,250 --> 00:02:12,690 +مختلفة لديها أشياء مختلفة لديها أشياء مختلفة لديها + +26 +00:02:12,690 --> 00:02:13,570 +أشياء مختلفة لديها أشياء مختلفة لديها أشياء مختلفة + +27 +00:02:13,570 --> 00:02:18,130 +لديها أشياء مختلفة لديها أشياء مختلفة لديها أشياء + +28 +00:02:18,130 --> 00:02:26,990 +مختلفة لديها أشياء مختلفة + +29 +00:02:26,990 --> 00:02:33,130 +لديها أالتي تنتج تصميم كبير من المجموعات المشابقة، + +30 +00:02:33,130 --> 00:02:36,970 +كل المجموعات التي تنتجها في هذا البرنامج المصنعي + +31 +00:02:36,970 --> 00:02:43,190 +هي متشابهة في المعاملات، متشابهة في كل طريقة، + +32 +00:02:43,190 --> 00:02:48,330 +صحيح؟ هذه كانت الواضحة أو هذه كانت الواضحة بين + +33 +00:02:48,330 --> 00:02:52,230 +الوزارة العمل ووزارة البرنامج، بالطبع كما قلنا في + +34 +00:02:52,230 --> 00:02:56,730 +Cost Accounting 1أفضل طريقة لتفكير job costing + +35 +00:02:56,730 --> 00:02:59,630 +وprocess costing هو التفكير في هؤلاء الاثنين + +36 +00:02:59,630 --> 00:03:04,270 +كإنتهاء مستمر نحن لدينا على جهة واحدة جهة job + +37 +00:03:04,270 --> 00:03:09,070 +costing وعلى جهة أخرى جهة process costing بالطبع + +38 +00:03:09,070 --> 00:03:13,590 +كما نستطيع أن نرى هنا جهة job costing تصنع أو + +39 +00:03:13,590 --> 00:03:19,050 +مرتبطة ببرنامج مختلفمجموعات ممكن تسمح بمجموعات + +40 +00:03:19,050 --> 00:03:19,790 +ممكن تسمح بمجموعات ممكن تسمح بمجموعات ممكن تسمح + +41 +00:03:19,790 --> 00:03:24,090 +بمجموعة ممكن تسمح بمجموعة ممكن تسمح بمجموعة ممكن + +42 +00:03:24,090 --> 00:03:27,230 +تسمح بمجموعة ممكن تسمح بمجموعة ممكن تسمح بمجموعة + +43 +00:03:27,230 --> 00:03:31,770 +ممكن تسمح بمجموعة ممكن تسمح بمجموعة ممكن تسمح + +44 +00:03:31,770 --> 00:03:31,830 +بمجموعة ممكن تسمح بمجموعة ممكن تسمح بمجموعة ممكن + +45 +00:03:31,830 --> 00:03:33,530 +تسمح بمجموعة ممكن تسمح بمجموعة ممكن تسمح بمجموعة + +46 +00:03:33,530 --> 00:03:39,510 +ممكن تسمح بمجموعة ممكن تسمح بمجموعة ممكن تسمح + +47 +00:03:39,510 --> 00:03:43,570 +بمجمو + +48 +00:03:43,790 --> 00:03:46,710 +هذه واحدة من الأجهزة أو واحدة من الأجهزة التي + +49 +00:03:46,710 --> 00:03:48,610 +تحتاج إلى نظامات عملية عملية عملية عملية عملية + +50 +00:03:48,610 --> 00:03:49,350 +عملية عملية عملية عملية عملية عملية عملية عملية + +51 +00:03:49,350 --> 00:03:49,430 +عملية عملية عملية عملية عملية عملية عملية عملية + +52 +00:03:49,430 --> 00:03:50,050 +عملية عملية عملية عملية عملية عملية عملية عملية + +53 +00:03:50,050 --> 00:03:50,290 +عملية عملية عملية عملية عملية عملية عملية عملية + +54 +00:03:50,290 --> 00:03:54,570 +عملية عملية عملية عملية عملية عملية عملية عملية + +55 +00:03:54,570 --> 00:03:54,790 +عملية عملية عملية عملية عملية عملية عملية عملية + +56 +00:03:54,790 --> 00:04:04,430 +عملية عملية عملية عمل + +57 +00:04:04,470 --> 00:04:07,770 +في هذه الحالة أو في هذا البرنامج المصطلح نحتاج + +58 +00:04:07,770 --> 00:04:11,750 +لدينا نظام job costing بينما على الجانب الاخر، على + +59 +00:04:11,750 --> 00:04:16,570 +سبيل المثال، الطعام كبرنامج أو كبرنامج تصنيف + +60 +00:04:16,570 --> 00:04:18,330 +الطعام + +61 +00:04:20,530 --> 00:04:27,310 +بإمكانها أن تنتج نفس الوضع في نهاية التجارب، لذلك + +62 +00:04:27,310 --> 00:04:31,610 +كل الوضعات في هذا النظام أو في هذا نظام التجارب + +63 +00:04:31,610 --> 00:04:38,470 +لديها نفس الوضع أو نفس الوضع في نهاية هذه التجارب + +64 +00:04:40,600 --> 00:04:44,340 +هذه الاثنين هي الاثنين الأعلى في أي عملية تصنيف + +65 +00:04:44,340 --> 00:04:51,140 +ولكن بالطبع يجب أن نفهم شيء مهم جدًا أن بعض + +66 +00:04:51,140 --> 00:04:57,840 +المؤسسات لديها مزيج بين هذه الاثنين السيستمات. هذا + +67 +00:04:57,840 --> 00:05:01,960 +لا يعني أن مؤسسة يجب أن تكون لها فقط مؤسسة تدفع + +68 +00:05:01,960 --> 00:05:08,280 +العمل أو مؤسسة تدفع العمل. يمكن أن يكون هناك درجة + +69 +00:05:08,280 --> 00:05:09,260 +بين الاثنين. + +70 +00:05:11,950 --> 00:05:16,530 +Any questions? Of course these systems are called + +71 +00:05:16,530 --> 00:05:19,710 +hybrid systems What do you mean by hybrid systems? + +72 +00:05:19,750 --> 00:05:23,710 +They have some of the characteristics of job + +73 +00:05:23,710 --> 00:05:27,430 +costing systems and other characteristics of a + +74 +00:05:27,430 --> 00:05:31,370 +process costing system يعني for instance the + +75 +00:05:31,370 --> 00:05:37,210 +manufacturing of cola for instance or Coca Cola + +76 +00:05:37,890 --> 00:05:43,590 +الصناعة من كوكا كولا أو دعنا نقول لشركة كوك التي + +77 +00:05:43,590 --> 00:05:48,370 +تصنع أكتر من شركة واحدة تصنع كوكا كولا تصنع دعنا + +78 +00:05:48,370 --> 00:05:57,050 +نقول فانتا تصنع sprite وما إلى ذلك في شركة كوكوهي + +79 +00:05:57,050 --> 00:06:01,530 +تسمح بأن كل نوع من البرنامج بالنسبة لها برنامج + +80 +00:06:01,530 --> 00:06:05,730 +process costing لأن كل كوكاكولا أو كل فانتا أو كل + +81 +00:06:05,730 --> 00:06:08,970 +جزء من فانتا أو كل جزء من سبرايت يحتوي على أشياء + +82 +00:06:08,970 --> 00:06:12,650 +متشابهةWe .. We do not have any differences + +83 +00:06:12,650 --> 00:06:16,050 +between one unit of Coca Cola and another unit of + +84 +00:06:16,050 --> 00:06:18,490 +Coca Cola, right? But we have different + +85 +00:06:18,490 --> 00:06:22,610 +specifications from the Coca Cola and for instance + +86 +00:06:22,610 --> 00:06:25,990 +the Sprite and for .. for instance the Fanta + +87 +00:06:26,270 --> 00:06:29,370 +بالتالي، يعتمدوا على كل نوع من الميزة أو نوع من + +88 +00:06:29,370 --> 00:06:29,870 +الميزة أو نوع من الميزة أو نوع من الميزة أو نوع من + +89 +00:06:29,870 --> 00:06:32,570 +الميزة أو نوع من الميزة أو نوع من الميزة أو نوع من + +90 +00:06:32,570 --> 00:06:34,190 +الميزة أو نوع من الميزة أو نوع من الميزة أو نوع من + +91 +00:06:34,190 --> 00:06:36,850 +الميزة أو نوع من الميزة أو نوع من الميزة أو نوع من + +92 +00:06:36,850 --> 00:06:37,830 +الميزة أو نوع من الميزة أو نوع من الميزة أو نوع من + +93 +00:06:37,830 --> 00:06:39,410 +الميزة أو نوع من الميزة أو نوع من الميزة أو نوع من + +94 +00:06:39,410 --> 00:06:41,710 +الميزة أو نوع من الميزة أو نوع من الميزة أو نوع من + +95 +00:06:41,710 --> 00:06:47,630 +الميزة أو نوع من الميزة أو نوع من الميزة أو نوع من + +96 +00:06:47,630 --> 00:06:55,990 +الميزة أو + +97 +00:06:55,990 --> 00:07:00,250 +نوع منالمؤسسة قد تكون لديها مزيج أو مزيج أو نظام + +98 +00:07:00,250 --> 00:07:06,190 +مزيج بين هذه الاثنين نظامات مختلفة بالطبع كما + +99 +00:07:06,190 --> 00:07:11,610 +أخبرنا في cost accounting one نقول إنه لكي تخطيط + +100 +00:07:11,610 --> 00:07:18,230 +تكلفة تكلفة المصادروانتقل تكلفة عملية إنتهاء عملية + +101 +00:07:18,230 --> 00:07:23,150 +إنتهاء عملية إنتهاء عملية إنتهاء وانتقل + +102 +00:07:23,150 --> 00:07:25,470 +تكلفة عملية إنتهاء وانتقل تكلفة عملية إنتهاء + +103 +00:07:25,470 --> 00:07:25,570 +وانتقل تكلفة عملية إنتهاء وانتقل تكلفة عملية + +104 +00:07:25,570 --> 00:07:26,470 +إنتهاء وانتقل تكلفة عملية إنتهاء وانتقل تكلفة + +105 +00:07:26,470 --> 00:07:26,550 +عملية إنتهاء وانتقل تكلفة عملية إنتهاء وانتقل + +106 +00:07:26,550 --> 00:07:27,970 +تكلفة عملية إنتهاء وانتقل تكلفة عملية إنتهاء + +107 +00:07:27,970 --> 00:07:32,390 +وانتقل تكلفة عملية إنتهاء وانتقل تكلفة عملية + +108 +00:07:32,390 --> 00:07:37,610 +إنتهاء وانتقل تكلفة عمللماذا نحتاج إذا كانت + +109 +00:07:37,610 --> 00:07:42,490 +المؤسسة تصنع نوعًا مختلفًا أو دعنا نقول أنه يمكننا + +110 +00:07:42,490 --> 00:07:42,590 +أن نقول أنه يمكننا أن نقول أنه يمكننا أن نقول أنه + +111 +00:07:42,590 --> 00:07:44,190 +يمكننا أن نقول أنه يمكننا أن نقول أنه يمكننا أن + +112 +00:07:44,190 --> 00:07:46,130 +نقول أنه يمكننا أن نقول أنه يمكننا أن نقول أنه + +113 +00:07:46,130 --> 00:07:46,170 +يمكننا أن نقول أنه يمكننا أن نقول أنه يمكننا أن + +114 +00:07:46,170 --> 00:07:46,210 +نقول أنه يمكننا أن نقول أنه يمكننا أن نقول أنه + +115 +00:07:46,210 --> 00:07:46,450 +يمكننا أن نقول أنه يمكننا أن نقول أنه يمكننا أنه + +116 +00:07:46,450 --> 00:08:00,170 +يمكننا أن نقول أنه يمكننا أنه يمكننا أنه يمكننا + +117 +00:08:00,170 --> 00:08:07,030 +أنهالعمل ينتهي و ينتهي و ينتهي و ينتهي و ينتهي و + +118 +00:08:07,030 --> 00:08:07,170 +ينتهي و ينتهي و ينتهي و ينتهي و ينتهي و ينتهي و + +119 +00:08:07,170 --> 00:08:08,870 +ينتهي و ينتهي و ينتهي و ينتهي و ينتهي و ينتهي و + +120 +00:08:08,870 --> 00:08:11,130 +ينتهي و ينتهي و ينتهي و ينتهي و ينتهي و ينتهي و + +121 +00:08:11,130 --> 00:08:11,970 +ينتهي و ينتهي و ينتهي و ينتهي و ينتهي و ينتهي و + +122 +00:08:11,970 --> 00:08:29,130 +ينتهي و ينتهي و ينتهي و + +123 +00:08:29,130 --> 00:08:30,270 +ي + +124 +00:08:32,320 --> 00:08:37,240 +If the manufacturing process produces products + +125 +00:08:37,240 --> 00:08:40,540 +that are different in their specifications, that + +126 +00:08:40,540 --> 00:08:43,580 +are different in their manufacturing process + +127 +00:08:43,580 --> 00:08:48,440 +itself, it means that each product would consume a + +128 +00:08:48,440 --> 00:08:53,590 +different amount of costs, correct?Therefore if + +129 +00:08:53,590 --> 00:08:58,350 +each product consumes different amounts of costs, + +130 +00:08:58,450 --> 00:09:04,170 +therefore we need to identify that the costs for a + +131 +00:09:04,170 --> 00:09:08,630 +specific job are the costs only for this specific + +132 +00:09:08,630 --> 00:09:13,970 +job. We could not use an averaging methodلا نستطيع + +133 +00:09:13,970 --> 00:09:17,130 +أن نقول إننا قد اكتشفنا، على سبيل المثال، في + +134 +00:09:17,130 --> 00:09:23,190 +يانواري 100 ألف دولار في مجال التصنيع ونحن قد + +135 +00:09:23,190 --> 00:09:27,110 +خلقنا، على سبيل المثال، 100 ألف اتجارات أو 100 ألف + +136 +00:09:27,110 --> 00:09:30,190 +اجهزة، لهذا السبب تكلفة واحدة اجهزة واحدة دولار + +137 +00:09:30,190 --> 00:09:33,150 +واحدة دولار، هذه الطريقة التجاربية لم تكن مستخدمة، + +138 +00:09:33,150 --> 00:09:37,290 +لماذا؟ لأن الجهزة الأولى مختلفة من الجهزة التاسعة، + +139 +00:09:37,290 --> 00:09:40,550 +مختلفة من الجهزة الفتوية، مختلفة من الجهزة + +140 +00:09:40,550 --> 00:09:46,400 +الفتوية.بالتالي، هذه الفرق بين المجموعات المختلفة + +141 +00:09:46,400 --> 00:09:53,380 +لن يسمح لنا باستخدام طريقة تسييز و كما رأينا في + +142 +00:09:53,380 --> 00:10:02,180 +job costing، نحن، دعنا نقول، أدرس و أترسى طريقة كل + +143 +00:10:02,180 --> 00:10:06,300 +عمل لعمل محدد، بالطبع كما أخذنا في عمل cost + +144 +00:10:06,300 --> 00:10:10,480 +accounting واحد، كنا ندفع عملية العمل التي مرتبطة + +145 +00:10:10,890 --> 00:10:17,450 +للعمل المحدد، صحيح؟ لذلك، نحن قمنا بإتصال ومشاركة + +146 +00:10:17,450 --> 00:10:24,550 +الـ costs للعمل المحدد الموجودين في مجلس عمليتنا، + +147 +00:10:24,550 --> 00:10:28,070 +لكن على الجانب الاخر، في نظام process costing ، كل + +148 +00:10:28,070 --> 00:10:33,760 +نوع من البرنامج مثلًاكل نوع من النوع من النوع من + +149 +00:10:33,760 --> 00:10:34,860 +النوع من النوع من النوع من نوع من نوع من نوع من + +150 +00:10:34,860 --> 00:10:36,040 +نوع من نوع من نوع من نوع من نوع من نوع من نوع من + +151 +00:10:36,040 --> 00:10:37,560 +نوع من نوع من نوع من نوع من نوع من نوع من نوع من + +152 +00:10:37,560 --> 00:10:39,480 +نوع من نوع من نوع من نوع من نوع من نوع من نوع من + +153 +00:10:39,480 --> 00:10:49,920 +نوع من نوع من نوع من نوع من نوع من نوع + +154 +00:10:49,920 --> 00:10:52,240 +من + +155 +00:10:53,620 --> 00:10:58,920 +على سبيل المثال كوكاكولا، لو أخذنا كوب كوكاكولا، + +156 +00:10:58,920 --> 00:11:04,320 +فهو يخذ نفسه أو يستخدم نفس المواد المادية التي + +157 +00:11:04,320 --> 00:11:09,360 +استخدمت المواد المادية التي استخدمت المواد المادية + +158 +00:11:09,360 --> 00:11:11,100 +التي استخدمت المواد المادية التي استخدمت المواد + +159 +00:11:11,100 --> 00:11:11,400 +المادية التي استخدمت المواد المادية التي استخدمت + +160 +00:11:11,400 --> 00:11:11,840 +المواد المادية التي استخدمت المواد المادية التي + +161 +00:11:11,840 --> 00:11:13,200 +التي استخدت المواد المادية التي استخدت المواد + +162 +00:11:13,200 --> 00:11:13,260 +المادية التي استخدت المواد المادية التي استخدت + +163 +00:11:13,260 --> 00:11:13,880 +المواد المادية التي استخدت المواد المادية التي + +164 +00:11:13,880 --> 00:11:17,630 +استخدت المواد المادية التي استخدت المبالتالي في + +165 +00:11:17,630 --> 00:11:18,490 +عملية عملية عملية عملية عملية عملية عملية عملية + +166 +00:11:18,490 --> 00:11:19,270 +عملية عملية عملية عملية عملية عملية عملية عملية + +167 +00:11:19,270 --> 00:11:20,390 +عملية عملية عملية عملية عملية عملية عملية عملية + +168 +00:11:20,390 --> 00:11:26,430 +عملية عملية عملية عملية عملية عملية عملية عملية + +169 +00:11:26,430 --> 00:11:32,890 +عملية عملية عملية عملية عملية + +170 +00:11:43,670 --> 00:11:46,510 +تفكر في التفاصيل بشكل كام بشكل كام بشكل كام بشكل + +171 +00:11:46,510 --> 00:11:49,650 +كام بشكل كام بشكل كام بشكل كام بشكل كام بشكل كام + +172 +00:11:49,650 --> 00:11:52,830 +بشكل كام بشكل كام بشكل كام بشكل كام بشكل كام بشكل + +173 +00:11:52,830 --> 00:11:54,610 +كام بشكل كام بشكل كام بشكل كام بشكل كام بشكل كام + +174 +00:11:54,610 --> 00:11:57,030 +بشكل كام بشكل كام بشكل كام بشكل كام بشكل كام بشكل + +175 +00:11:57,030 --> 00:11:59,090 +كام بشكل كام بشكل كام بشكل كام بشكل كام بشكل كام + +176 +00:11:59,090 --> 00:11:59,630 +بشكل كام بشكل كام بشكل كام بشكل كام بشكل كام بشكل + +177 +00:11:59,630 --> 00:12:04,630 +كام بشكل كام بشكل كام بشكل كام بشكل كام بشكل كام + +178 +00:12:04,630 --> 00:12:08,130 +بشكل + +179 +00:12:08,130 --> 00:12:09,070 +كام ب + +180 +00:12:12,570 --> 00:12:17,830 +العمل في نهاية فترة محددة. الآن دعنا نأخذ نهاية + +181 +00:12:17,830 --> 00:12:23,410 +الانتقال الاخرى وهو عملية الهجوم. هل لديك أسئلة؟ + +182 +00:12:23,410 --> 00:12:28,450 +بالطبع، كل هذه المعلومات تم إختيارها في Details في + +183 +00:12:28,450 --> 00:12:37,110 +Coast Accounting 1.دعنا + +184 +00:12:37,110 --> 00:12:41,130 +نأخذ مثلًا من الإلكترونات المحددة. + +185 +00:12:55,120 --> 00:12:58,700 +في هذا المثال من Pacific Electronics، سنقوم + +186 +00:12:58,700 --> 00:13:03,220 +بالتفكير في اتصالين مختلفة، كما يمكننا أن نرى هنا، + +187 +00:13:03,220 --> 00:13:07,980 +لدينا مجلس التجارب ومجلس + +188 +00:13:07,980 --> 00:13:10,200 +آخر، وهو مجلس التجارب التجاربية، بعد أن تنتهي + +189 +00:13:10,200 --> 00:13:15,820 +المصنع أو تنتهي المصنع أو تنتهي المصنع من مجلس + +190 +00:13:15,820 --> 00:13:22,020 +التجاربالأشياء المتوفرة في مجلس التجارب للتجارب + +191 +00:13:22,020 --> 00:13:25,420 +للتجارب + +192 +00:13:25,420 --> 00:13:32,520 +للتجارب للتجارب للتجارب للتجارب + +193 +00:13:32,520 --> 00:13:40,980 +للتجارب للتجارب + +194 +00:13:40,980 --> 00:13:45,980 +للتجارب للتجارب للتجارب للتجارب للتجارب للتجارب + +195 +00:13:45,980 --> 00:13:49,760 +للتجارب للتجارببالطبع باعتبار الوثيقة الإلكترونية + +196 +00:13:49,760 --> 00:13:57,770 +البحرية أو مثلًا، لدينا فقط واحدة من الوثيقةسوف + +197 +00:13:57,770 --> 00:14:06,110 +نركز على صفة واحدة فقط وهو SG40 بالطبع SG40 تم + +198 +00:14:06,110 --> 00:14:12,150 +صنعها بطريقة متشابهة هذا يعني أن الجزء الأول مثل + +199 +00:14:12,150 --> 00:14:17,450 +الجزء الخامس مثل الجزء التاسع مثل الجزء الواحدة + +200 +00:14:17,450 --> 00:14:23,800 +وما إلى ذلك لذلك في هذه الحالة سوف نعتبرسوف نستخدم + +201 +00:14:23,800 --> 00:14:30,660 +نظام process costing لكي نستخدم نظام SG40 + +202 +00:14:30,660 --> 00:14:35,320 +لكي نستخدم نظام SG40 لكي نستخدم نظام SG40 لكي + +203 +00:14:35,320 --> 00:14:38,540 +نستخدم نظام SG40 لكي نستخدم نظام SG40 لكي نستخدم + +204 +00:14:38,540 --> 00:14:39,080 +نظام SG40 لكي نستخدم نظام SG40 لكي نستخدم نظام + +205 +00:14:39,080 --> 00:14:40,240 +SG40 لكي نستخدم نظام SG40 لكي نستخدم نظام SG40 لكي + +206 +00:14:40,240 --> 00:14:42,960 +نستخدم نظام SG40 لكي نستخدم نظام SG40 لكي نستخدم + +207 +00:14:43,740 --> 00:14:48,000 +الأول شيء يجب أن نفهمه في نظام process costing هو + +208 +00:14:48,000 --> 00:14:51,420 +مصمم الواضحات بالطبع بالطبع قمنا في cost + +209 +00:14:51,420 --> 00:14:55,120 +accounting 1 في القصة 2 ما هي المعاملات المختلفة + +210 +00:14:55,120 --> 00:15:00,430 +بالطبع صحيح؟وهو إذا كانوا موجودين أو غير موجودين، + +211 +00:15:00,430 --> 00:15:04,110 +وإذا كانوا مواجهين أو مزلزلين أو مزلزلين أو + +212 +00:15:04,110 --> 00:15:04,470 +مزلزلين أو مزلزلين أو مزلزلين أو مزلزلين أو + +213 +00:15:04,470 --> 00:15:05,490 +مزلزلين أو مزلزلين أو مزلزلين أو مزلزلين أو + +214 +00:15:05,490 --> 00:15:05,770 +مزلزلين أو مزلزلين أو مزلزلين أو مزلزلين أو + +215 +00:15:05,770 --> 00:15:06,550 +مزلزلين أو مزلزلين أو مزلزلين أو مزلزلين أو + +216 +00:15:06,550 --> 00:15:07,050 +مزلزلين أو مزلزلين أو مزلزلين أو مزلزلين أو + +217 +00:15:07,050 --> 00:15:10,330 +مزلزلين أو مزلزلين أو مزلزلين أو مزلزلين أو + +218 +00:15:10,330 --> 00:15:19,170 +مزلزلين أو مزلزللن نستخدم كتابة مستخدم أو مستخدم، + +219 +00:15:19,170 --> 00:15:24,650 +لن نستخدم كتابة مستخدم أو مستخدم، لن نستخدم كتابة + +220 +00:15:24,650 --> 00:15:28,410 +مستخدم، لن نستخدم كتابة مستخدم أو مستخدم، لن + +221 +00:15:28,410 --> 00:15:30,330 +نستخدم كتابة مستخدم أو مستخدم، لن نستخدم كتابة + +222 +00:15:30,330 --> 00:15:39,880 +مستخدم أو مستخدم،بالتالي، مجموعة الـ costs هنا + +223 +00:15:39,880 --> 00:15:45,920 +تعتمد على السؤال عندما نضيف هذه الـ costs إلى + +224 +00:15:45,920 --> 00:15:52,940 +عملية البرنامج بالنسبة لتصريحنا، بالنسبة لأمثلة + +225 +00:15:52,940 --> 00:15:57,860 +Pacific Electronics قالوا إن المواد المباشرة تم + +226 +00:15:57,860 --> 00:16:02,460 +إضافتها في البداية من البرنامج، لذلك هذه هي + +227 +00:16:02,460 --> 00:16:08,250 +المجموعة الأولىوالثاني مجلة تسمى conversion costs + +228 +00:16:08,250 --> 00:16:13,510 +التي تم إضافتها بشكل مرتبط خلال البرنامج، لذلك كما + +229 +00:16:13,510 --> 00:16:18,590 +نرى هنا لدينا فقط اتنين مجلة مختلفة من الـ costs، + +230 +00:16:18,590 --> 00:16:22,970 +واحدة كمواعيد المادة والاخر كمجلة الـ conversion + +231 +00:16:22,970 --> 00:16:26,530 +cost، لماذا لدينا فقط اتنين مجلة؟لأن المادة + +232 +00:16:26,530 --> 00:16:31,150 +الواضحة مضافة في البداية من البرنامج بينما يتم + +233 +00:16:31,150 --> 00:16:34,610 +إضافة مدفع البرنامج بشكل مرتبط بشكل مرتبط بشكل + +234 +00:16:34,610 --> 00:16:35,670 +مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط + +235 +00:16:35,670 --> 00:16:36,250 +بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل + +236 +00:16:36,250 --> 00:16:37,350 +مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط + +237 +00:16:37,350 --> 00:16:38,370 +بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل + +238 +00:16:38,370 --> 00:16:42,670 +مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط + +239 +00:16:42,670 --> 00:16:50,930 +بشكل مرتبط ب + +240 +00:16:55,900 --> 00:17:00,880 +الذي يتم إضافته في البداية من التجارب، بينما ان + +241 +00:17:00,880 --> 00:17:02,060 +الواحد من الواحد من الواحد من الواحد من الواحد من + +242 +00:17:02,060 --> 00:17:03,200 +الواحد من الواحد من الواحد من الواحد من الواحد من + +243 +00:17:03,200 --> 00:17:13,780 +الواحد من الواحد من الواحد + +244 +00:17:16,480 --> 00:17:19,700 +تختلف من المادة الموجودة من المنطقة الموجودة من + +245 +00:17:19,700 --> 00:17:19,720 +الموجودة من المنطقة الموجودة من المنطقة الموجودة + +246 +00:17:19,720 --> 00:17:21,140 +من المنطقة الموجودة من المنطقة الموجودة من المنطقة + +247 +00:17:21,140 --> 00:17:24,560 +الموجودة من المنطقة الموجودة من المنطقة الموجودة + +248 +00:17:24,560 --> 00:17:26,700 +من المنطقة الموجودة من المنطقة الموجودة من المنطقة + +249 +00:17:26,700 --> 00:17:26,840 +الموجودة من المنطقة الموجودة من المنطقة الموجودة + +250 +00:17:26,840 --> 00:17:26,980 +من المنطقة الموجودة من المنطقة الموجودة من المنطقة + +251 +00:17:26,980 --> 00:17:30,680 +الموجودة من المنطقة الموجودة من المنطقة الموجودة + +252 +00:17:30,680 --> 00:17:43,220 +من المنطقة الموجودة من المنطقة الموجودة من + +253 +00:17:43,220 --> 00:17:50,380 +المنطقةأو إضافة بشكل مرتبط في تجارب التصميم، لذلك + +254 +00:17:50,380 --> 00:17:57,210 +موضوع مهم جدًا هو أولًا من كل شيءعن طريق استخدام + +255 +00:17:57,210 --> 00:18:01,350 +نظام process costing نحتاج أن نفهم أن نحتاج أن + +256 +00:18:01,350 --> 00:18:03,790 +نستخدم نظام process costing نحتاج أن نستخدم نظام + +257 +00:18:03,790 --> 00:18:03,950 +process costing نحتاج أن نستخدم نظام processing + +258 +00:18:03,950 --> 00:18:04,070 +نظام processing نحتاج أن نستخدم نظام processing + +259 +00:18:04,070 --> 00:18:06,590 +نحتاج أن نستخدم نظام processing نحتاج أن نستخدم + +260 +00:18:06,590 --> 00:18:08,750 +نظام processing نحتاج أن نستخدم نظام processing + +261 +00:18:08,750 --> 00:18:12,230 +نحتاج أن نستخدم نظام processing نحتاج أن نستخدم + +262 +00:18:12,230 --> 00:18:14,070 +نظام processing نحتاج أن نستخدم نظام processing + +263 +00:18:14,070 --> 00:18:16,210 +نحتاج أن نستخدم نظام processing نحتاج أن نستخدم + +264 +00:18:16,210 --> 00:18:18,890 +نظام processing نحتاج أن نستخدم نظام processing + +265 +00:18:18,890 --> 00:18:24,210 +نحتاج أن نستخدم نظام processing نحتاج أن نستخدممدى + +266 +00:18:24,210 --> 00:18:27,930 +عملية التصنيع؟ ماذا يعني عملية التصنيع؟ بالطبع + +267 +00:18:27,930 --> 00:18:30,070 +قمنا بعمل عملية تصنيع الـ Cost Accounting I لدينا + +268 +00:18:30,070 --> 00:18:33,990 +اتجارات + +269 +00:18:33,990 --> 00:18:36,590 +مختلفة من الـ Cost نحن لدينا الـPrime Cost ونحن + +270 +00:18:36,590 --> 00:18:40,450 +لدينا الـ Conversion Cost ماذا يعني عملية التصنيع؟ + +271 +00:18:40,450 --> 00:18:43,590 +عملية التصنيع كله؟ + +272 +00:18:47,920 --> 00:18:53,640 +هذه أسعار الأساسية وليس الانتقال، + +273 +00:18:53,640 --> 00:18:57,980 +العمل الواضح ومصادر + +274 +00:18:57,980 --> 00:19:03,220 +التصميم، لذلك باعتبارنا .. باعتبارنا .. باعتبارنا + +275 +00:19:03,220 --> 00:19:08,060 +.. باعتبارنا .. باعتبارنا + +276 +00:19:08,060 --> 00:19:12,060 +.. باعتبارنا .. باعتبارنا .. باعتبارنا .. + +277 +00:19:12,060 --> 00:19:16,770 +باعتبارنا ..من المواد العامة إلى المواد المنتجة، + +278 +00:19:16,770 --> 00:19:21,130 +ممتاز، ممتاز. لذلك، سيكون الوضع التقليدي في هذه + +279 +00:19:21,130 --> 00:19:23,430 +الحالة عملية مباشرة ومصممة مصممة مصممة مصممة مصممة + +280 +00:19:23,430 --> 00:19:23,710 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +281 +00:19:23,710 --> 00:19:25,490 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +282 +00:19:25,490 --> 00:19:29,990 +مصمقة مصمقة مصمقة مصمقة مصمقة مصمقة مصمقة مصمقة + +283 +00:19:29,990 --> 00:19:34,170 +مصمقة + +284 +00:19:34,170 --> 00:19:43,810 +مصمقة مصمقة مصمقة مصمقة + +285 +00:19:43,810 --> 00:19:44,130 +م + +286 +00:19:49,430 --> 00:19:56,670 +عاملات مختلفة التي سوف نقوم بإعلاقها + +287 +00:19:56,670 --> 00:20:01,470 +عليها سوف نعتبرها عاملات ثلاث مختلفة بالطبع عاملة + +288 +00:20:01,470 --> 00:20:08,870 +أولى ستكون أسهل عاملة ثالث ستكون أكثر صعبة بالطبع + +289 +00:20:08,870 --> 00:20:19,780 +سوف نتحرك من نظام بسيط إلى نظام أكتر صعبعن طريق + +290 +00:20:19,780 --> 00:20:22,800 +الاختلافات المختلفة، اليوم إن شاء الله سنقوم + +291 +00:20:22,800 --> 00:20:26,340 +بالتفكير في حالة رقم واحدة وحالة رقم اثنان، حالة + +292 +00:20:26,340 --> 00:20:30,440 +رقم واحدة تعتمد على أننا لن نكون لدينا أي تبدأ في + +293 +00:20:30,440 --> 00:20:35,280 +التجارب، كالعمل والتجارب بالطبع، ولن نكون لدينا أي + +294 +00:20:35,280 --> 00:20:41,620 +تجارب تنتهي كعمل في التجارببالطبع حاجة رقم 2 تضعف + +295 +00:20:41,620 --> 00:20:47,420 +جزء من عملية البرنامج بما يكون لديه أي عملية + +296 +00:20:47,420 --> 00:20:51,340 +البداية ولكن لديه بعض العملية العملية العملية + +297 +00:20:51,340 --> 00:20:53,180 +العملية العملية العملية العملية العملية العملية + +298 +00:20:53,180 --> 00:20:53,200 +عملية عملية عملية عملية عملية عملية عملية عملية + +299 +00:20:53,200 --> 00:20:53,380 +عملية عملية عملية عملية عملية عملية عملية عملية + +300 +00:20:53,380 --> 00:20:57,360 +عملية عملية عملية عملية + +301 +00:20:57,360 --> 00:20:59,580 +عملية عملية عملية عملية عملية عملية عملية عملية + +302 +00:20:59,580 --> 00:21:03,920 +عملية عملية عملية عملية عملية + +303 +00:21:03,920 --> 00:21:05,600 +ع + +304 +00:21:08,490 --> 00:21:13,690 +هذه هي المعلومات للمجلد التجاربي كما قلنا سوف نركز + +305 +00:21:13,690 --> 00:21:17,830 +على حالتنا على مجلد التجاربي هذه هي المعلومات + +306 +00:21:17,830 --> 00:21:24,850 +للمجلد التجاربي لشهر يوليو 2012 لشهر يوليو التي هي + +307 +00:21:24,850 --> 00:21:29,370 +مثلًا بالطبع لدينا أجزاء جسمية لشهر يوليو 2012 + +308 +00:21:29,370 --> 00:21:33,230 +لدينا أجزاء جسمية لشهر يوليو 2012 لدينا أجزاء + +309 +00:21:33,230 --> 00:21:38,180 +جسمية لشهر يوليو 2012العمل بدأ في أكتر من أكتر من + +310 +00:21:38,180 --> 00:21:40,420 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +311 +00:21:40,420 --> 00:21:41,160 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +312 +00:21:41,160 --> 00:21:43,900 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +313 +00:21:43,900 --> 00:21:46,040 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +314 +00:21:46,040 --> 00:21:47,440 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +315 +00:21:47,440 --> 00:21:47,680 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +316 +00:21:47,680 --> 00:22:03,040 +أكتر من أكتر من أكتر من أكتر من أكتر من أكت + +317 +00:22:03,060 --> 00:22:06,980 +من مجلد التجارب لمجلد التجارب التجارب التجارب + +318 +00:22:06,980 --> 00:22:08,500 +التجارب التجارب التجارب التجارب التجارب التجارب + +319 +00:22:08,500 --> 00:22:09,520 +التجارب التجارب التجارب التجارب التجارب التجارب + +320 +00:22:09,520 --> 00:22:11,740 +التجارب التجارب التجارب التجارب التجارب التجارب + +321 +00:22:11,740 --> 00:22:13,120 +التجارب التجارب التجارب التجارب التجارب التجارب + +322 +00:22:13,120 --> 00:22:13,700 +التجارب التجارب التجارب التجارب التجارب التجارب + +323 +00:22:13,700 --> 00:22:13,800 +التجارب التجارب التجارب التجارب التجارب التجارب + +324 +00:22:13,800 --> 00:22:14,060 +التجارب التجارب التجارب التجارب التجارب التجارب + +325 +00:22:14,060 --> 00:22:22,840 +التجارب التجارب التجارب التجارب التجارب التجارب + +326 +00:22:22,840 --> 00:22:29,950 +التجارب التجهذه المعلومات من نظر نظر مجلس الوزيرات + +327 +00:22:29,950 --> 00:22:33,790 +بالطبع ماذا يعني بمجلس المجلس الوزيرات؟ + +328 +00:22:43,580 --> 00:22:49,200 +الجزءالي يتعلق بالجزءات الخارجية مهما كانوا مكملين + +329 +00:22:49,200 --> 00:22:54,700 +أو ليسوا مكتملين مهما كانوا أجهزة مكملة أو معملين + +330 +00:22:54,700 --> 00:22:59,100 +في البرنامج بالطبع في هذه الحالة في حالة رقم واحد + +331 +00:22:59,100 --> 00:23:03,260 +الجزءالي هنا هم ال 400 جزء كما نستطيع أن نرى هنا + +332 +00:23:03,260 --> 00:23:07,610 +يكونوا جميعهم مكملين بالطبع إذا كان لدينا أيإذا + +333 +00:23:07,610 --> 00:23:12,610 +كان هناك نتيجة في عملية عملية عملية عملية عملية + +334 +00:23:12,610 --> 00:23:13,050 +عملية عملية عملية عملية عملية عملية عملية عملية + +335 +00:23:13,050 --> 00:23:13,350 +عملية عملية عملية عملية عملية عملية عملية عملية + +336 +00:23:13,350 --> 00:23:15,370 +عملية عملية عملية عملية عملية عملية عملية عملية + +337 +00:23:15,370 --> 00:23:16,030 +عملية عملية عملية عملية عملية عملية عملية عملية + +338 +00:23:16,030 --> 00:23:16,630 +عملية عملية عملية عملية عملية عملية عملية عملية + +339 +00:23:16,630 --> 00:23:17,170 +عملية عملية عملية عملية عملية عملية عملية عملية + +340 +00:23:17,170 --> 00:23:18,650 +عملية عملية عملية عملية عملية عملية عملية عملية + +341 +00:23:18,650 --> 00:23:25,670 +عملية عملية + +342 +00:23:25,670 --> 00:23:30,230 +ع + +343 +00:23:32,450 --> 00:23:40,550 +طبعا بعد هذه المعلومات، أعطونا المعلومات حول + +344 +00:23:40,550 --> 00:23:45,110 +المسافرات اللي كانت مقررة في تجارب التصنيع في أكتر + +345 +00:23:45,110 --> 00:23:46,510 +من أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +346 +00:23:46,510 --> 00:23:46,770 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +347 +00:23:46,770 --> 00:23:47,010 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +348 +00:23:47,010 --> 00:23:48,330 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +349 +00:23:48,330 --> 00:23:59,630 +أكتر من أكتر من أكتر من أكتر من أكت + +350 +00:24:02,470 --> 00:24:07,290 +والدفعات التي تم إضافتها أيضًا في يوليو كانت 24000 + +351 +00:24:07,290 --> 00:24:11,810 +$، لذلك الدفعات التي تم إضافتها في يوليو في مجلس + +352 +00:24:11,810 --> 00:24:13,930 +المجلس المجلس المجلس المجلس المجلس المجلس المجلس + +353 +00:24:13,930 --> 00:24:14,190 +المجلس المجلس المجلس المجلس المجلس المجلس المجلس + +354 +00:24:14,190 --> 00:24:14,450 +المجلس المجلس المجلس المجلس المجلس المجلس المجلس + +355 +00:24:14,450 --> 00:24:16,150 +المجلس المجلس المجلس المجلس المجلس المجلس المجلس + +356 +00:24:16,150 --> 00:24:16,910 +المجلس المجلس المجلس المجلس المجلس المجلس المجلس + +357 +00:24:16,910 --> 00:24:22,510 +المجلس المجلس المجلس المجلس المجلس المجلس المجلس + +358 +00:24:22,510 --> 00:24:25,810 +المجلس + +359 +00:24:26,300 --> 00:24:29,500 +وانت لديك المعرفة عن المجالات التي كانت مجردها في + +360 +00:24:29,500 --> 00:24:36,000 +الوقت. إذا كنا بحاجة الآن لنقلق المجالات من + +361 +00:24:36,000 --> 00:24:38,400 +المجالات المنتجة، بالطبع لا يوجد لدينا أي عمل + +362 +00:24:38,400 --> 00:24:41,460 +نهائي. لذلك, المجالات الوحيدة التي يجب أن نقلقها + +363 +00:24:41,460 --> 00:24:45,140 +في هذه الحالة هي مجالات المجالات المنتجة في نهاية + +364 +00:24:45,140 --> 00:24:51,860 +يناير، صحيح؟ لذلك، ما هي المجالات على جزء من 400 + +365 +00:24:51,860 --> 00:24:54,260 +جزء من المجالات التي تم تكمينها في نهاية يناير؟ + +366 +00:24:54,260 --> 00:24:54,920 +ماذا تعتقد؟ + +367 +00:24:59,980 --> 00:25:06,240 +إذا كنا نقوم باستخدام + +368 +00:25:06,240 --> 00:25:09,600 +طريقة عامة، فسنقوم باستخدام طريقة عامة و نقوم + +369 +00:25:09,600 --> 00:25:10,880 +باستخدام طريقة عامة و نقوم باستخدام طريقة عامة و + +370 +00:25:10,880 --> 00:25:11,560 +نقوم باستخدام طريقة عامة و نقوم باستخدام طريقة + +371 +00:25:11,560 --> 00:25:11,620 +عامة و نقوم باستخدام طريقة عامة و نقوم باستخدام + +372 +00:25:11,620 --> 00:25:11,720 +طريقة عامة و نقوم باستخدام طريقة عامة و نقوم + +373 +00:25:11,720 --> 00:25:15,540 +باستخدام طريقة عامة و نقوم باستخدام طريقة عامة و + +374 +00:25:15,540 --> 00:25:20,840 +نقوم باستخدام طريقة عامة و نقوم باستخدام طريقة + +375 +00:25:20,840 --> 00:25:25,100 +عامة و نقوم باستخدام طالعمل يستغرق كما يمكننا أن + +376 +00:25:25,100 --> 00:25:29,720 +نرى هنا المواد الواضحة يستغرق كل مجموعة 32,000 + +377 +00:25:29,720 --> 00:25:32,700 +ميلاد ميلاد 400 ميلاد 400 ميلاد 400 ميلاد 80 ميلاد + +378 +00:25:32,700 --> 00:25:34,820 +80 ميلاد 80 ميلاد 80 ميلاد 80 ميلاد 80 ميلاد 80 + +379 +00:25:34,820 --> 00:25:35,680 +ميلاد 80 ميلاد 80 ميلاد 80 ميلاد 80 ميلاد 80 ميلاد + +380 +00:25:35,680 --> 00:25:37,560 +80 ميلاد 80 ميلاد 80 ميلاد 80 ميلاد 80 ميلاد 80 + +381 +00:25:37,560 --> 00:25:41,720 +ميلاد 80 ميلاد 80 ميلاد 80 ميلاد 80 ميلاد 80 ميلاد + +382 +00:25:41,720 --> 00:25:45,740 +80 ميلاد 80 ميلاد 80 ميلاد 80 ميلاد 80 ميلاد 80 + +383 +00:25:45,740 --> 00:25:51,380 +ميلاد 80 ميلاد 80 ميلاد 80 ميلاد + +384 +00:25:51,380 --> 00:25:57,210 +80مع 400 مليارات سنحصل أيضًا على 140 دولار، لذلك + +385 +00:25:57,210 --> 00:26:00,490 +هذا هو الوضع الأسهل ، هذا هو الوضع الأسهل + +386 +00:26:00,490 --> 00:26:05,050 +السيناريو اللذي يتجاوزه في البرنامج process + +387 +00:26:05,050 --> 00:26:11,990 +costing لأنه ليس لدينا بداية أو انتهاء، بالطبع هذا + +388 +00:26:11,990 --> 00:26:18,230 +الوضعis a lot like the case of a service sector of + +389 +00:26:18,230 --> 00:26:21,230 +course we all know that a service sector if if + +390 +00:26:21,230 --> 00:26:26,170 +most of all if it starts an a process or if it + +391 +00:26:26,170 --> 00:26:31,270 +starts a let us say a production of a service it + +392 +00:26:31,270 --> 00:26:35,760 +ends at at the same timeبالطبع، سيكون المجتمع + +393 +00:26:35,760 --> 00:26:40,420 +السلسلي دائما أو أكثر مؤكدًا لديه نفس الحالة هنا، + +394 +00:26:40,420 --> 00:26:45,580 +لن يكون هناك أي عملية تبدأ أو عملية تنتهي، لذلك، + +395 +00:26:45,580 --> 00:26:49,820 +على سبيل المثال، لبنك، سنختار قيمة المجموعة أو + +396 +00:26:49,820 --> 00:26:56,480 +مجموعة السلسل التي تم تصميمها في وقت محدد. بالطبع، + +397 +00:26:56,480 --> 00:27:05,160 +دعنا الآن نكملمع حالة رقم اثنان دعنا نضغط على حالة + +398 +00:27:05,160 --> 00:27:14,920 +قليل دعنا نعتبر الأن أن لدينا عملية إنتهاء عملية + +399 +00:27:14,920 --> 00:27:17,220 +إنتهاء عملية إنتهاء ليس عملية إبتداء عملية إنتهاء + +400 +00:27:17,220 --> 00:27:18,020 +عملية إنتهاء عملية إنتهاء ليس عملية إبتداء عملية + +401 +00:27:18,020 --> 00:27:18,300 +إنتهاء عملية إنتهاء عملية إنتهاء عملية إنتهاء + +402 +00:27:18,300 --> 00:27:26,500 +عملية إنتهاء + +403 +00:27:26,500 --> 00:27:31,580 +عمليةit could have يعني we are not saying that all + +404 +00:27:31,580 --> 00:27:34,880 +the services would be finished at the end of let + +405 +00:27:34,880 --> 00:27:40,880 +us say the period but let us say it is most likely + +406 +00:27:40,880 --> 00:27:41,420 +to happen + +407 +00:27:44,950 --> 00:27:50,090 +ايه ال service sector يعني let us say that not + +408 +00:27:50,090 --> 00:27:53,330 +only service sectors maybe manufacturing processes + +409 +00:27:53,330 --> 00:27:56,070 +could have no beginning or no ending working + +410 +00:27:56,070 --> 00:27:59,250 +process of let us take the instance of just in + +411 +00:27:59,250 --> 00:28:02,010 +time process do you understand the just in time + +412 +00:28:02,010 --> 00:28:05,130 +process therefore the just in time process يعني + +413 +00:28:05,130 --> 00:28:09,030 +let us say it would have a higher probability to + +414 +00:28:09,030 --> 00:28:11,890 +have finished the goods or the let us say the + +415 +00:28:11,890 --> 00:28:15,960 +processes before the end of the periodإذا كان + +416 +00:28:15,960 --> 00:28:19,260 +لدينا، دعنا نقول، البداية أو النهاردة، فسنعتبر + +417 +00:28:19,260 --> 00:28:24,780 +الحالة تلك الحالة، ولكن الآن لحالتنا، لكي نفهم ما + +418 +00:28:24,780 --> 00:28:29,620 +نحن أو ما نحتاج لنفعله في نظام process costing، + +419 +00:28:29,620 --> 00:28:34,000 +فسنعتبر الـ3 حالة، واحدة بدون بداية ونهاردة، واحدة + +420 +00:28:34,000 --> 00:28:38,060 +بإنهاردة فقط، وواحدة ببداية ونهاردة ومواصلة العمل + +421 +00:28:38,950 --> 00:28:43,570 +ولكن دعنا نقول أن مجتمع السلسلة هي المجتمع المفضل + +422 +00:28:43,570 --> 00:28:49,690 +لديه حالة حالة رقم واحدة ليس لديها بداية ولا نهاية + +423 +00:28:49,690 --> 00:28:53,990 +لا نقول أن كل مجتمع السلسلة سيكون لهذه الحالة بدون + +424 +00:28:53,990 --> 00:28:57,930 +نهاية ولا بداية ولكن هذا هو السيناريو المفضل لكي + +425 +00:28:57,930 --> 00:29:02,310 +يكون في مجتمع السلسلة دعونا نقرر حالة رقم اثنين + +426 +00:29:02,310 --> 00:29:08,660 +حالة رقم اثنين أيضا يعتبر مجلس التجاربأيضًا يعتبر + +427 +00:29:08,660 --> 00:29:14,620 +مجلد التجارب لكن ليس لجانوري ولكن لفبرويري لذلك + +428 +00:29:14,620 --> 00:29:21,160 +كما رأينا في حالة رقم واحدة نخلق شهر جانوري بدون + +429 +00:29:21,160 --> 00:29:28,290 +أي تخلق عمل في البرنامج لذلك سنبدأمدينة رقم 2 أو + +430 +00:29:28,290 --> 00:29:34,150 +فبراير بدون بداية تجارب لذلك كما نرى هنا بداية + +431 +00:29:34,150 --> 00:29:38,330 +تجارب العمل في فبراير واحد في مجلس التجارب هي نقطة + +432 +00:29:38,330 --> 00:29:41,870 +اختيارية + +433 +00:29:41,870 --> 00:29:48,990 +او مثال نحن بدأنا في فبراير في مجلس التجارب مجلس + +434 +00:29:48,990 --> 00:29:49,030 +تجارب مجلس تجارب مجلس تجارب مجلس تجارب مجلس تجارب + +435 +00:29:49,030 --> 00:29:53,090 +مجلس تجارب مجلس تجارب مجلس تجارب مجلس تجارب مجلس + +436 +00:29:53,090 --> 00:29:55,710 +تجارب مجلس تجارب مجلس تجارب مجلس تجارب مجلس تجارب + +437 +00:29:55,710 --> 00:30:01,640 +مجلس تجارب مجلس تجارب مجلس تجارو نحن لدينا 225 + +438 +00:30:01,640 --> 00:30:05,720 +مجلد مازلوا في الانتجار، أشياء غير انتهتة، وهذا + +439 +00:30:05,720 --> 00:30:08,980 +يعني أننا لدينا عمل ينتهي من عدد الانتجار أو عدد + +440 +00:30:08,980 --> 00:30:13,200 +الانتجار من 225 مجلد + +441 +00:30:18,210 --> 00:30:22,710 +الان دعنا نعتبر المساعدات المجتمعة المجتمعة + +442 +00:30:22,710 --> 00:30:23,590 +المجتمعة المجتمعة المجتمعة المجتمعة المجتمعة + +443 +00:30:23,590 --> 00:30:27,190 +المجتمعة المجتمعة المجتمعة المجتمعة المجتمعة + +444 +00:30:27,190 --> 00:30:41,450 +المجتمعة المجتمعة المجتمعة + +445 +00:30:41,450 --> 00:30:45,990 +المجتمعة + +446 +00:30:46,510 --> 00:30:50,250 +قاموا بإعطائنا المعلومات عن المساواة وقالوا لنا أن + +447 +00:30:50,250 --> 00:30:54,090 +المساواة الكامة أضافت في فبراير باعتبار المادة + +448 +00:30:54,090 --> 00:30:58,550 +الواضحة 32000 و باعتبار المساواة الواضحة 18600 + +449 +00:30:58,550 --> 00:31:06,560 +بمجموعة 50600. السؤال هنا هل يمكننا استخداممثل ما + +450 +00:31:06,560 --> 00:31:11,900 +استخدمناه قبل في حالة رقم واحدة، هل نستطيع أن نقل + +451 +00:31:11,900 --> 00:31:18,320 +الـ$32,000 إلى الـ400 والـ18,600 إلى الـ400، وهو + +452 +00:31:18,320 --> 00:31:24,990 +يعني الـ50,600 إلى 400؟ لماذا لا؟Okay the direct + +453 +00:31:24,990 --> 00:31:28,490 +material we can add for another class, but in the + +454 +00:31:28,490 --> 00:31:33,050 +conversion class we have a person 60% and we have + +455 +00:31:33,050 --> 00:31:37,110 +a work in process ending and ending Excellent, + +456 +00:31:37,490 --> 00:31:42,330 +excellent, yes anyone else? We didn't compute + +457 +00:31:42,330 --> 00:31:45,510 +that, but we must double for the ending and ending + +458 +00:31:45,510 --> 00:31:51,530 +that we didn't finishلذلك المشكلة اللي لدينا هي أن + +459 +00:31:51,530 --> 00:31:56,010 +ال 400 عمليات أو لا نستطيع استخدام طريقة التقرير + +460 +00:31:56,010 --> 00:32:01,170 +باستخدام 400 عمليات لماذا؟ لأن 400 عمليات تكون من + +461 +00:32:01,170 --> 00:32:11,110 +175 عمليات تتمتع بشكل كام و 125 عمليات لا تمتع + +462 +00:32:11,110 --> 00:32:17,870 +بالكاملذلك إذا كنا نقل ال $ 50,600 إلى ال 400 + +463 +00:32:17,870 --> 00:32:22,450 +دولار، فهذا يعني أننا نضع الأموال المنتجة في نفس + +464 +00:32:22,450 --> 00:32:26,990 +المجموعة، في نفس الميزانية مثل الأموال المنتجة، هل + +465 +00:32:26,990 --> 00:32:32,880 +هذا طريقة صحيحة لتخصيص قيمتنا؟لتقوم بتجارب + +466 +00:32:32,880 --> 00:32:36,540 +المجموعات إلى المجموعات التي لم تتمتع بها؟ بالطبع + +467 +00:32:36,540 --> 00:32:41,040 +ليس كذلك، لماذا؟ لأن المجموعات التي تمتع بها كل + +468 +00:32:41,040 --> 00:32:45,120 +المواد الواضحة التي تحتاجها، تمتع بكل المجموعات + +469 +00:32:45,120 --> 00:32:48,600 +التي تحتاجها، بينما المجموعات اللي لم تتمتع بها، + +470 +00:32:48,600 --> 00:32:53,080 +تمتع بكل المواد الواضحة التي تحتاجها، ولكنها لم + +471 +00:32:53,080 --> 00:33:00,190 +تتمتع بكل المجموعات التي تحتاجهالذلك لم نستطيع أن + +472 +00:33:00,190 --> 00:33:05,670 +نقوم بتقرير عدد المجموعات من 400 لكي نحصل على + +473 +00:33:05,670 --> 00:33:12,150 +مجموعة واحدة على مجموعة واحدة فما هي الاختصار الآن + +474 +00:33:12,150 --> 00:33:18,090 +لكي نقوم باستخدام مجموعة واحدة على مجموعة واحدة + +475 +00:33:18,090 --> 00:33:21,890 +للمجموعة ومجموعة ومجموعة ومجموعة ومجموعة ومجموعة + +476 +00:33:21,890 --> 00:33:22,110 +ومجموعة ومجموعة ومجموعة ومجموعة ومجموعة ومجموعة + +477 +00:33:22,110 --> 00:33:22,550 +ومجموعة ومجموعة ومجموعة ومجموعة ومجموعة ومجموعة + +478 +00:33:22,550 --> 00:33:24,150 +ومجموعة ومجموعة ومجموعة ومجموعة ومج + +479 +00:33:27,280 --> 00:33:33,700 +طبعا المشكلة هنا مرة أخرى هي أننا لدينا مجموعات + +480 +00:33:33,700 --> 00:33:37,780 +تتمتع 100% أو تمتعها تمتعها تمتعها تمتعها تمتعها + +481 +00:33:37,780 --> 00:33:39,780 +تمتعها تمتعها تمتعها تمتعها تمتعها تمتعها تمتعها + +482 +00:33:39,780 --> 00:33:40,860 +تمتعها تمتعها تمتعها تمتعها تمتعها تمتعها تمتعها + +483 +00:33:40,860 --> 00:33:42,840 +تمتعها تمتعها تمتعها تمتعها تمتعها تمتعها تمتعها + +484 +00:33:42,840 --> 00:33:46,000 +تمتعها تمتعها تمتعها تمتعها تمتعها تمتعها تمتعها + +485 +00:33:46,000 --> 00:33:48,580 +تمتعها + +486 +00:33:51,090 --> 00:33:56,450 +ولذلك، لسنا لدينا مقارنة عامة، لسنا لدينا مقارنة + +487 +00:33:56,450 --> 00:34:00,970 +عامة، صحيح؟ لإستخدام طريقة التقرير، يجب أن يكون + +488 +00:34:00,970 --> 00:34:04,870 +لدينا مقارنة عامة، صحيح؟ يجب إما أن نقوم بالتقرير + +489 +00:34:04,870 --> 00:34:11,020 +من المجموعات الكامة من المجموعات المكملة ومكملةأو + +490 +00:34:11,020 --> 00:34:16,780 +نحتاج أن نقوم بتقسيم عملياتنا بالمجموعات التي لم + +491 +00:34:16,780 --> 00:34:19,420 +يتم تقليها بعد لأننا نحتاج أن نقوم بتقسيم عملياتنا + +492 +00:34:19,420 --> 00:34:20,680 +بالمجموعات التي لم يتم تقليها بعد لأننا نحتاج أن + +493 +00:34:20,680 --> 00:34:27,760 +نقسيم عملياتنا بالمجموعات التي لم يتم تقليها بعد + +494 +00:34:27,760 --> 00:34:33,480 +لأننا نحتاج أن نقسيم عملياتنا بالمجموعات التي لم + +495 +00:34:33,480 --> 00:34:34,750 +بالمجموعات التي لم يتم تقليها بعدنحتاج إلى تخطيط + +496 +00:34:34,750 --> 00:34:40,810 +مجموعة معينة تسمح لنا بتقسيم المجموعة المتوسطة على + +497 +00:34:40,810 --> 00:34:44,550 +مجموعات + +498 +00:34:44,550 --> 00:34:50,110 +مختلفة لتخطيط المجموعة لعمل البرنامج اللذي يسمح بـ + +499 +00:34:50,110 --> 00:34:52,230 +Unfinished Goods و لتخطيط المجموعة اللذي يسمح بـ + +500 +00:34:52,230 --> 00:34:55,830 +Finished Goods Inventory هذه المجموعة المعينة تسمح + +501 +00:34:55,830 --> 00:35:00,530 +بـ Equivalent Units لذلك نحتاج لتخطيط شيء يسمى + +502 +00:35:00,530 --> 00:35:10,940 +Equivalentthis is the commonمثارة أو مقارنة عامة + +503 +00:35:10,940 --> 00:35:16,840 +التي سنستخدمها بالطبع بعد تخطيط المجموعات المناسبة + +504 +00:35:16,840 --> 00:35:22,360 +المجموعات المناسبة ستكون المقارنة العامة ستكون + +505 +00:35:22,360 --> 00:35:26,420 +مقارنة عامة ستكون مقارنة عامة ستكون مقارنة عامة + +506 +00:35:26,420 --> 00:35:31,880 +ستكون مقارنة عامة ستكون مقارنة عامة عامة ستكون + +507 +00:35:31,880 --> 00:35:33,960 +مقارنة عامة عامة عامة عامة عامة عامة عامة عامة + +508 +00:35:33,960 --> 00:35:34,460 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +509 +00:35:34,460 --> 00:35:34,540 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +510 +00:35:34,540 --> 00:35:36,840 +عامة عامة عامة عامة عامة + +511 +00:35:40,150 --> 00:35:48,270 +بالتالي، لكي نقوم بتخطيط أسعار الأشياء المنتجة و + +512 +00:35:48,270 --> 00:35:56,270 +أسعار الانتجار، يجب أن نقوم بخطوط خمس أبعاد. + +513 +00:35:57,730 --> 00:36:03,010 +بالطبع، هذه الخمس أبعاد لن تختلف من واحد حالة إلى + +514 +00:36:03,010 --> 00:36:07,270 +آخر. هذه هي الخمس أبعاد التي يجب أن نعتبرها لكي + +515 +00:36:09,200 --> 00:36:13,920 +التي تستخدمها لتخطيط الأسعار أو لتخطيط الأسعار أول + +516 +00:36:13,920 --> 00:36:16,160 +خطوة يجب أن نقوم بها هي تنصيح نطاق الانتجار + +517 +00:36:16,160 --> 00:36:20,140 +الفيزيوكالي من الخارج بالطبع قلنا أن الانتجار + +518 +00:36:20,140 --> 00:36:22,840 +الفيزيوكالي هي الانتجار الخارجي من الخارج بما يكون + +519 +00:36:22,840 --> 00:36:29,540 +انتهت او غير انتهت ماذا يعني بتنصيح نطاق الانتجار + +520 +00:36:29,540 --> 00:36:33,660 +الفيزيوكالي من الخارج؟ يجب أن نجيب على إجابة أسئلة + +521 +00:36:35,330 --> 00:36:42,610 +أين أتيت هذه المجلدات؟ و أين ذهبت هذه المجلدات؟ + +522 +00:36:42,610 --> 00:36:50,710 +نحتاج لإجابة لسؤالين أصل هذه + +523 +00:36:50,710 --> 00:36:56,430 +المجلدات و أين ذهبت هذه المجلدات؟ و كما نستطيع أن + +524 +00:36:56,430 --> 00:37:01,650 +نرى أو كما سنرى في حالتنا أو حالة رقم 2 لدينا + +525 +00:37:04,600 --> 00:37:07,620 +لأن نحن لن نحصل على او دعنا نقول ان المجموعات ال + +526 +00:37:07,620 --> 00:37:11,560 +400 كانت جميعها بدأت في أكتر من أكتر من أكتر من + +527 +00:37:11,560 --> 00:37:12,020 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +528 +00:37:12,020 --> 00:37:14,660 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +529 +00:37:14,660 --> 00:37:15,360 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +530 +00:37:15,360 --> 00:37:16,140 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +531 +00:37:16,140 --> 00:37:17,560 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +532 +00:37:17,560 --> 00:37:23,420 +أكتر من أكتر من أكتر من أكتر من أكمن الوقت الحاضر، + +533 +00:37:23,420 --> 00:37:27,800 +من المجلدات التي بدأت في هذا الوقت المحدد لأننا + +534 +00:37:27,800 --> 00:37:35,200 +لسنا لدينا مصطلح بداية و سنرى الأبعاد مرة أخرى بعد + +535 +00:37:35,200 --> 00:37:38,900 +انتهاء البرنامج السابق للخمس أبعاد ، لذلك أبعاد + +536 +00:37:38,900 --> 00:37:43,120 +رقم واحد يجب أن نجيب على إجابة إثنين أسئلة أين + +537 +00:37:43,120 --> 00:37:49,780 +أتيتوا من المجلدات الجسمية و أين ذهبوا2. يجب أن + +538 +00:37:49,780 --> 00:37:52,580 +نقوم بمعرفة نتيجة الوصول الفيزيوكالي لما قمنا + +539 +00:37:52,580 --> 00:37:55,040 +بمعرفة نتيجة الوصول الفيزيوكالي لما قمنا بمعرفة + +540 +00:37:55,040 --> 00:37:59,140 +نتيجة الوصول الفيزيوكالي لما قمنا بمعرفة نتيجة + +541 +00:37:59,140 --> 00:38:03,020 +الوصول الفيزيوكالي لما قمنا + +542 +00:38:03,020 --> 00:38:06,980 +بمعرفة نتيجة الوصول الفيزيوكالي لما قمنا بمعرفة + +543 +00:38:06,980 --> 00:38:07,280 +نتيجة الوصول الفيزيوكالي لما قمنا بمعرفة نتيجة + +544 +00:38:07,280 --> 00:38:12,540 +الوصول الفيزيوكالي لما قمنا بمعرفة نتيجة الوصول + +545 +00:38:12,540 --> 00:38:15,850 +الفيزيوكالي لما قمنا بمعرفة نتيسنفهم المجموعات + +546 +00:38:15,850 --> 00:38:23,170 +المناسبة بمثابة إلustration + +547 +00:38:23,170 --> 00:38:30,450 +بسيطة على سبيل المثال إذا كان لدينا 50 مجموعات غير + +548 +00:38:30,450 --> 00:38:38,790 +انتهت هذه + +549 +00:38:38,790 --> 00:38:46,830 +50 مجموعات غير انتهتوقد أخذوا 70% من مجموعات + +550 +00:38:46,830 --> 00:38:52,190 +الهوائيين لذلك، + +551 +00:38:52,190 --> 00:38:56,330 +لكي يكون هناك مقارنة عامة، بالطبع، نحن جميعاً نعرف + +552 +00:38:56,330 --> 00:39:02,470 +أن المواصفات هي المواصفات التي أخذوا 100% من + +553 +00:39:02,470 --> 00:39:06,730 +مجموعات الهوائيين أو أخذوا 100% من مجموعات + +554 +00:39:06,730 --> 00:39:10,690 +الهوائيين أو أخذوا 100% من مجموعات الهوائيين أو + +555 +00:39:10,690 --> 00:39:12,310 +أخذوا 100% من مجموعات الهوائيةبالتالي، يجب أن + +556 +00:39:12,310 --> 00:39:19,070 +نغيّز هذا الرقم من الواحدات التي لم تنتهي منها إلى + +557 +00:39:19,070 --> 00:39:24,030 +رقم من الواحدات التي انتهت منهاعن طريق هذه + +558 +00:39:24,030 --> 00:39:27,830 +المقارنة المعروفة، لذلك، سيكون المواد المنتجة + +559 +00:39:27,830 --> 00:39:33,090 +منتجة، وتأخذ 100% من مجموعات التحول، ومقارنة + +560 +00:39:33,090 --> 00:39:35,130 +المواد المتجة 50 مقارنة 50 مقارنة 50 مقارنة 50 + +561 +00:39:35,130 --> 00:39:36,590 +مقارنة 50 مقارنة 50 مقارنة 50 مقارنة 50 مقارنة 50 + +562 +00:39:36,590 --> 00:39:40,490 +مقارنة 50 مقارنة 50 مقارنة 50 مقارنة 50 مقارنة 50 + +563 +00:39:40,490 --> 00:39:40,670 +مقارنة 50 مقارنة 50 مقارنة 50 مقارنة 50 مقارنة 50 + +564 +00:39:40,670 --> 00:39:46,690 +مقارنة 50 مقارنة 50 مقارنة 50 مقارنة 50 مقارنة 50 + +565 +00:39:46,690 --> 00:39:54,240 +مقارنة 50 مقارنة 50 مقارنة 50 مقالذي كان يتم + +566 +00:39:54,240 --> 00:40:03,820 +إصلاحه إذا اكتشفنا 70% من ال 50 عمومات و إصلاحنا + +567 +00:40:03,820 --> 00:40:06,860 +خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا + +568 +00:40:06,860 --> 00:40:07,020 +خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا + +569 +00:40:07,020 --> 00:40:08,700 +خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا + +570 +00:40:08,700 --> 00:40:09,360 +خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا + +571 +00:40:09,360 --> 00:40:09,740 +خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا + +572 +00:40:09,740 --> 00:40:16,000 +خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خ + +573 +00:40:19,180 --> 00:40:26,940 +مع المزيد من الـ 70% سيكون 35 مجموعات ماذا هي 35 + +574 +00:40:26,940 --> 00:40:31,160 +مجموعات؟ هذه مجموعات متساومة، وهذا يعني أنه إذا + +575 +00:40:31,160 --> 00:40:36,640 +احتجنا الـ 70% من مجموعة الـ Conversion Costs لـ + +576 +00:40:36,640 --> 00:40:43,000 +50 مجموعات لإنتاج مجموعات متميزة فقط، فسيكون لدينا + +577 +00:40:43,000 --> 00:40:48,120 +35 مجموعات متميزة + +578 +00:40:50,350 --> 00:40:56,610 +ولذلك الـ 35 مليار دولار هي المقاومة المناسبة لـ + +579 +00:40:56,610 --> 00:41:01,890 +50 مليار دولار مجتمع أهلي ومجتمع أهلي ومجتمع أهلي + +580 +00:41:01,890 --> 00:41:02,410 +ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي + +581 +00:41:02,410 --> 00:41:04,370 +ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي + +582 +00:41:04,370 --> 00:41:07,490 +ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي + +583 +00:41:07,490 --> 00:41:07,530 +ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي + +584 +00:41:07,530 --> 00:41:11,050 +ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي + +585 +00:41:11,050 --> 00:41:14,690 +ومجتمع أهلي وم + +586 +00:41:15,880 --> 00:41:19,300 +transferred the fifty unfinished units into + +587 +00:41:19,300 --> 00:41:24,560 +equivalent thirty-five units that are presumed + +588 +00:41:24,560 --> 00:41:29,800 +finishedالأن إذا كان لدينا هذه المقارنة العامة، + +589 +00:41:29,800 --> 00:41:36,220 +فكل المجموعات التي تم تخصيصها أو التي سنستخدمها + +590 +00:41:36,220 --> 00:41:39,840 +لتقوم بتقسيم الأسعار على مجموعتنا هم أشياء تم + +591 +00:41:39,840 --> 00:41:46,220 +تنفيذها، إذا كانوا 100% تم تنفيذهم أو لا تم + +592 +00:41:46,220 --> 00:41:50,920 +تنفيذهم وقمنا بتدخلهم إلىمجموعات مجموعات مجموعات + +593 +00:41:50,920 --> 00:41:55,020 +مجموعات مجموعات مجموعات مجموعات + +594 +00:41:55,020 --> 00:41:55,280 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +595 +00:41:55,280 --> 00:41:55,660 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +596 +00:41:55,660 --> 00:41:59,580 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +597 +00:41:59,580 --> 00:42:00,260 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +598 +00:42:00,260 --> 00:42:00,760 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +599 +00:42:00,760 --> 00:42:08,600 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +600 +00:42:08,600 --> 00:42:13,380 +مجموعات + +601 +00:42:13,380 --> 00:42:20,350 +مجموعبالطبع يجب أن نفهم، يجب أن نعرف ماذا هي + +602 +00:42:20,350 --> 00:42:25,450 +الأسعار التي يجب أن نقل عدد المجموعات المتسابقة + +603 +00:42:25,450 --> 00:42:30,370 +لها، صحيح؟ لذلك، يجب أن نعرف الأسعار التي يجب أن + +604 +00:42:30,370 --> 00:42:34,850 +نعطيها على المجموعات المختلفة التي تم إصلاحهالأن + +605 +00:42:34,850 --> 00:42:38,330 +كما أخذنا في حالة رقم واحد، يجب أن نعرف الأسعار + +606 +00:42:38,330 --> 00:42:41,390 +لكي نستخدمها أو لكي نستخدمها لكي نستخدمها لكي + +607 +00:42:41,390 --> 00:42:41,550 +نستخدمها لكي نستخدمها لكي نستخدمها لكي نستخدمها + +608 +00:42:41,550 --> 00:42:41,890 +لكي نستخدمها لكي نستخدمها لكي نستخدمها لكي + +609 +00:42:41,890 --> 00:42:44,470 +نستخدمها لكي نستخدمها لكي نستخدمها لكي نستخدمها + +610 +00:42:44,470 --> 00:42:44,690 +لكي نستخدمها لكي نستخدمها لكي نستخدمها لكي + +611 +00:42:44,690 --> 00:42:46,190 +نستخدمها لكي نستخدمها لكي نستخدمها لكي نستخدمها + +612 +00:42:46,190 --> 00:42:51,170 +لكي نستخدمها + +613 +00:42:51,170 --> 00:42:58,270 +لكي نستخدمها لكي نستخدمها لكولكن إذا كان لدينا + +614 +00:42:58,270 --> 00:43:03,050 +مصطلح البداية، فسيكون مصطلح المصطلح المبادئي مصطلح + +615 +00:43:03,050 --> 00:43:06,110 +المصطلح المبادئي مصطلح المصطلح المبادئي مصطلح + +616 +00:43:06,110 --> 00:43:07,490 +المصطلح المبادئي مصطلح المصطلح المبادئي مصطلح + +617 +00:43:07,490 --> 00:43:16,130 +المصطلح المبادئي مصطلح المصطلح المبادئيطريقة رقم 4 + +618 +00:43:16,130 --> 00:43:19,550 +تقوم بتخطيط قيمة على مجموعات متساومة، بالطبع نحن + +619 +00:43:19,550 --> 00:43:22,910 +قمنا بتخطيط المجموعات المتساومة، وهي المعاملة + +620 +00:43:22,910 --> 00:43:27,070 +العامة، والأن نحن لدينا المعرفة عن المجموعات التي + +621 +00:43:27,070 --> 00:43:31,250 +يجب أن نعطيها على المجموعات المختلفة، لذلك رقم 4 + +622 +00:43:31,250 --> 00:43:36,470 +يجب أن نقل المجموعات إلى المجموعات المتساومةأو عدد + +623 +00:43:36,470 --> 00:43:40,330 +المجلدين المتقابلين، وهو كمية المجلدين المتقابلين + +624 +00:43:40,330 --> 00:43:41,870 +من المجلدين المتقابلين من المجلدين المتقابلين من + +625 +00:43:41,870 --> 00:43:42,890 +المجلدين المتقابلين من المجلدين المتقابلين من + +626 +00:43:42,890 --> 00:43:44,930 +المجلدين المتقابلين من المجلدين المتقابلين من + +627 +00:43:44,930 --> 00:43:45,490 +المجلدين المتقابلين من المجلدين المتقابلين من + +628 +00:43:45,490 --> 00:43:45,510 +المجلدين المتقابلين من المجلدين المتقابلين من + +629 +00:43:45,510 --> 00:43:46,310 +المجلدين المتقابلين من المجلدين المتقابلين من + +630 +00:43:46,310 --> 00:43:47,070 +المجلدين المتقابلين من المجلدين المتقابلين من + +631 +00:43:47,070 --> 00:43:50,850 +المجلدين المتقابلين من المجلدينTherefore step + +632 +00:43:50,850 --> 00:43:57,370 +number five we need to assign costs onto our first + +633 +00:43:57,370 --> 00:44:00,550 +category of finished goods and we need to assign + +634 +00:44:00,550 --> 00:44:04,990 +costs to our second category of unfinished goods + +635 +00:44:05,830 --> 00:44:13,750 +لذلك في كل حال يكون لديه مصطلح ينتهي ، يجب أن نقوم + +636 +00:44:13,750 --> 00:44:19,250 +بخطوط 5 أخرى مختلفة ، رقم 1 يكتشف المتطور ، رقم 2 + +637 +00:44:19,250 --> 00:44:22,310 +يكتشف المصطلح بمعنى المجموعات المناسبة ، رقم 3 + +638 +00:44:22,310 --> 00:44:26,230 +يكتشف مجموعات المجموعات المناسبة ، رقم 4 يكتشف + +639 +00:44:26,230 --> 00:44:29,410 +مجموعات المجموعات المناسبة ، ورقم 5 يجب أن نوصي + +640 +00:44:29,410 --> 00:44:31,770 +مجموعات المجموعات المناسبة إلى المجموعات المكملة + +641 +00:44:31,770 --> 00:44:39,470 +وإلى عملية العملدعونا نعتبر حالتنا ونرى المرحلات + +642 +00:44:39,470 --> 00:44:41,370 +المختلفة التي تم تصميمها + +643 +00:44:44,150 --> 00:44:50,930 +بالطبع كما رأينا من الوصولة إلى الوصولة إلى + +644 +00:44:50,930 --> 00:44:55,750 +الوصولة إلى الوصولة إلى الوصولة إلى الوصولة إلى + +645 +00:44:55,750 --> 00:45:07,910 +الوصولة + +646 +00:45:07,910 --> 00:45:14,770 +إلىلذلك، إذا بدأت هذه المجلدات، فسيكون لديها 100% + +647 +00:45:14,770 --> 00:45:18,570 +من المواد المباشرة، لذلك كما نرى هنا، أعطينا + +648 +00:45:18,570 --> 00:45:22,150 +المعلومات بأن عملية البرنامج كانت 100% من المواد + +649 +00:45:22,150 --> 00:45:26,530 +المباشرة، بينما كان لديها فقط 60% من مدى تغيير + +650 +00:45:28,330 --> 00:45:36,590 +السؤال هنا هو كيف حصلوا على ال 60% أو كمية انتهاء + +651 +00:45:36,590 --> 00:45:44,370 +عملية البرنامج بالنسبة للدفعات؟ ماذا تعتقد انهم + +652 +00:45:44,370 --> 00:45:48,290 +فعلوا لكي يحصلوا على هذا الكمية؟ + +653 +00:45:58,290 --> 00:46:04,130 +أنا أسأل كيف حصلوا على 60%؟ الـ 60% نفسه يعني هم + +654 +00:46:04,130 --> 00:46:08,610 +يقولون أن مجموعة الـ 225 + +655 +00:46:08,610 --> 00:46:11,170 +أكتر كانت مجموعة مجموعة مجموعة مجموعة مجموعة + +656 +00:46:11,170 --> 00:46:11,270 +مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة + +657 +00:46:11,270 --> 00:46:16,410 +مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة + +658 +00:46:16,410 --> 00:46:22,910 +مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة + +659 +00:46:22,910 --> 00:46:23,750 +مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة + +660 +00:46:23,750 --> 00:46:27,220 +مجموعة مجموعة مجموIn order to get the sixty + +661 +00:46:27,220 --> 00:46:31,570 +percent In order to calculate the sixty percentال + +662 +00:46:31,570 --> 00:46:42,370 +60% ليس مخصصًا، إنه مخصصًا، باعتبار تجارب تجارب + +663 +00:46:42,370 --> 00:46:48,030 +تجارب التجارب أو دعنا نقول تجارب التجارب أو تجارب + +664 +00:46:48,030 --> 00:46:50,370 +التجارب أو تجارب التجارب أو تجارب التجارب + +665 +00:46:56,810 --> 00:47:01,090 +therefore the sixty percent is an estimated amount + +666 +00:47:01,090 --> 00:47:05,390 +of course estimating the this amount is difficult + +667 +00:47:05,390 --> 00:47:09,450 +it is not something that is easy to do therefore + +668 +00:47:09,450 --> 00:47:14,130 +the estimator of this percentage needs to be + +669 +00:47:14,130 --> 00:47:20,900 +someone that haveأه .. a high level of skill that + +670 +00:47:20,900 --> 00:47:25,460 +have a high level of expertise in order to be able + +671 +00:47:25,460 --> 00:47:31,740 +to estimate this percentage in a high or in an + +672 +00:47:31,740 --> 00:47:36,880 +accurate manner any questions؟ of course we are + +673 +00:47:36,880 --> 00:47:42,460 +going to complete inshallah our cases the next + +674 +00:47:42,460 --> 00:47:46,280 +timeThank you for listening and I'll see you + +675 +00:47:46,280 --> 00:47:47,680 +inshallah Saturday + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/qJ7CSX-uGgc_raw.json b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/qJ7CSX-uGgc_raw.json new file mode 100644 index 0000000000000000000000000000000000000000..bb403bdb9a9baf9a220c9c3109bfdaa3522cc1b5 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/qJ7CSX-uGgc_raw.json @@ -0,0 +1 @@ +{"segments": [{"id": 1, "seek": 3743, "start": 21.65, "end": 37.43, 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"Any questions? Of course these systems are called hybrid systems What do you mean by hybrid systems? 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We could not use an averaging method", "tokens": [9077, 845, 498, 1184, 1674, 48823, 819, 11663, 295, 5497, 11, 4412, 321, 643, 281, 5876, 300, 264, 5497, 337, 257, 2685, 1691, 366, 264, 5497, 787, 337, 341, 2685, 1691, 13, 492, 727, 406, 764, 364, 47308, 3170], "avg_logprob": -0.2246093697845936, "compression_ratio": 1.5413533834586466, "no_speech_prob": 0.0, "words": [{"start": 532.15, "end": 532.99, "word": "Therefore", "probability": 0.50103759765625}, {"start": 532.99, "end": 533.59, "word": " if", "probability": 0.69091796875}, {"start": 533.59, "end": 534.03, "word": " each", "probability": 0.96484375}, {"start": 534.03, "end": 534.71, "word": " product", "probability": 0.92236328125}, {"start": 534.71, "end": 536.17, "word": " consumes", "probability": 0.896484375}, {"start": 536.17, "end": 537.01, "word": " different", "probability": 0.92138671875}, {"start": 537.01, "end": 537.59, "word": " amounts", "probability": 0.900390625}, {"start": 537.59, "end": 537.95, "word": " of", 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لكي نستخدم نظام SG40 لكي نستخدم نظام SG40 لكي نستخدم نظام SG40 لكي نستخدم نظام SG40 لكي نستخدم نظام SG40 لكي نستخدم نظام SG40 لكي نستخدم نظام SG40 لكي نستخدم نظام SG40 لكي نستخدم", "tokens": [3794, 38688, 8717, 14851, 9778, 40448, 8717, 19913, 10943, 1399, 37917, 5296, 4117, 1829, 8717, 14851, 9778, 40448, 8717, 19913, 10943, 34520, 5254, 5296, 4117, 1829, 8717, 14851, 9778, 40448, 8717, 19913, 10943, 34520, 5254, 5296, 4117, 1829, 8717, 14851, 9778, 40448, 8717, 19913, 10943, 34520, 5254, 5296, 4117, 1829, 8717, 14851, 9778, 40448, 8717, 19913, 10943, 34520, 5254, 5296, 4117, 1829, 8717, 14851, 9778, 40448, 8717, 19913, 10943, 34520, 5254, 5296, 4117, 1829, 8717, 14851, 9778, 40448, 8717, 19913, 10943, 34520, 5254, 5296, 4117, 1829, 8717, 14851, 9778, 40448, 8717, 19913, 10943, 34520, 5254, 5296, 4117, 1829, 8717, 14851, 9778, 40448, 8717, 19913, 10943, 34520, 5254, 5296, 4117, 1829, 8717, 14851, 9778, 40448, 8717, 19913, 10943, 34520, 5254, 5296, 4117, 1829, 8717, 14851, 9778, 40448, 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896.34, "text": "الأول شيء يجب أن نفهمه في نظام process costing هو مصمم الواضحات بالطبع بالطبع قمنا في cost accounting 1 في القصة 2 ما هي المعاملات المختلفة بالطبع صحيح؟", "tokens": [6027, 10721, 12610, 44049, 38207, 7251, 7435, 3555, 14739, 8717, 5172, 3224, 2304, 3224, 8978, 8717, 19913, 10943, 1399, 37917, 31439, 3714, 9381, 2304, 2304, 2423, 2407, 46958, 5016, 9307, 20666, 9566, 3555, 3615, 20666, 9566, 3555, 3615, 12174, 2304, 8315, 8978, 2063, 19163, 502, 8978, 25062, 9381, 3660, 568, 19446, 39896, 9673, 3615, 10943, 1211, 9307, 9673, 46456, 46538, 3660, 20666, 9566, 3555, 3615, 20328, 5016, 1829, 5016, 22807], "avg_logprob": -0.6056337961008851, "compression_ratio": 1.4879518072289157, "no_speech_prob": 1.7881393432617188e-07, "words": [{"start": 883.74, "end": 884.28, "word": "الأول", "probability": 0.782958984375}, {"start": 884.28, "end": 884.62, "word": " شيء", "probability": 0.5849609375}, {"start": 884.62, "end": 885.08, "word": " يجب", "probability": 0.8728841145833334}, 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+1,2788 @@ +1 +00:00:21,650 --> 00:00:27,050 +هلا جميعا اليوم إن شاء الله سوف نبدأ بالقصة 17 + +2 +00:00:27,050 --> 00:00:31,710 +process costing بالطبع نحكي عن process costing في + +3 +00:00:31,710 --> 00:00:36,050 +course accounting one عندما اكتشفنا القصة التي + +4 +00:00:36,050 --> 00:00:42,850 +تحكي عن job costingو في ذلك الوقت كنا نختار بين + +5 +00:00:42,850 --> 00:00:50,450 +الانتجارات الانتجارية و الوظيفة الوظيفة الوظيفة + +6 +00:00:50,450 --> 00:00:51,970 +الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة + +7 +00:00:51,970 --> 00:00:54,530 +الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة + +8 +00:00:54,530 --> 00:00:54,690 +الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة + +9 +00:00:54,690 --> 00:00:54,690 +الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة + +10 +00:00:54,690 --> 00:00:54,710 +الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة + +11 +00:00:54,710 --> 00:00:54,710 +الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة الوظيفة + +12 +00:00:54,710 --> 00:01:05,990 +الوظ + +13 +00:01:07,920 --> 00:01:16,360 +ماذا هي الفرقات؟ ال job costing تتكون من عدد مختلف + +14 +00:01:16,360 --> 00:01:20,180 +من الأشياء التي يتم تسليمها، ولكن ال process + +15 +00:01:20,180 --> 00:01:26,020 +costing هو عدد مختلف من الأشياء التي يتم تسليمها. + +16 +00:01:26,140 --> 00:01:30,360 +عظيم، عظيم، لذلك مستوى job costing هو مستوى + +17 +00:01:30,360 --> 00:01:41,880 +costingالتي مرتبطة بشركة تصميم تجارب تجارب تجارب + +18 +00:01:41,880 --> 00:01:46,120 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +19 +00:01:46,120 --> 00:01:46,340 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +20 +00:01:46,340 --> 00:01:46,360 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +21 +00:01:46,360 --> 00:01:46,480 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +22 +00:01:46,480 --> 00:01:46,480 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +23 +00:01:46,480 --> 00:01:51,200 +تجارب تجارب تجارب تجارب تجارب تجارب تجارب تجارب + +24 +00:01:51,200 --> 00:02:01,640 +تجارب ت + +25 +00:02:01,670 --> 00:02:06,810 +لديها أشياء مختلفة لديها أشياء مختلفة لديها أشياء + +26 +00:02:06,810 --> 00:02:10,210 +مختلفة لديها أشياء مختلفة لديها أشياء مختلفة لديها + +27 +00:02:10,210 --> 00:02:10,210 +أشياء مختلفة لديها أشياء مختلفة لديها أشياء مختلفة + +28 +00:02:10,210 --> 00:02:11,250 +لديها أشياء مختلفة لديها أشياء مختلفة لديها أشياء + +29 +00:02:11,250 --> 00:02:12,690 +مختلفة لديها أشياء مختلفة لديها أشياء مختلفة لديها + +30 +00:02:12,690 --> 00:02:13,570 +أشياء مختلفة لديها أشياء مختلفة لديها أشياء مختلفة + +31 +00:02:13,570 --> 00:02:18,130 +لديها أشياء مختلفة لديها أشياء مختلفة لديها أشياء + +32 +00:02:18,130 --> 00:02:26,990 +مختلفة لديها أشياء مختلفة + +33 +00:02:26,990 --> 00:02:33,130 +لديها أالتي تنتج تصميم كبير من المجموعات المشابقة، + +34 +00:02:33,130 --> 00:02:36,970 +كل المجموعات التي تنتجها في هذا البرنامج المصنعي + +35 +00:02:36,970 --> 00:02:43,190 +هي متشابهة في المعاملات، متشابهة في كل طريقة، + +36 +00:02:43,190 --> 00:02:48,330 +صحيح؟ هذه كانت الواضحة أو هذه كانت الواضحة بين + +37 +00:02:48,330 --> 00:02:52,230 +الوزارة العمل ووزارة البرنامج، بالطبع كما قلنا في + +38 +00:02:52,230 --> 00:02:56,730 +Cost Accounting 1أفضل طريقة لتفكير job costing + +39 +00:02:56,730 --> 00:02:59,630 +وprocess costing هو التفكير في هؤلاء الاثنين + +40 +00:02:59,630 --> 00:03:04,270 +كإنتهاء مستمر نحن لدينا على جهة واحدة جهة job + +41 +00:03:04,270 --> 00:03:09,070 +costing وعلى جهة أخرى جهة process costing بالطبع + +42 +00:03:09,070 --> 00:03:13,590 +كما نستطيع أن نرى هنا جهة job costing تصنع أو + +43 +00:03:13,590 --> 00:03:19,050 +مرتبطة ببرنامج مختلفمجموعات ممكن تسمح بمجموعات + +44 +00:03:19,050 --> 00:03:19,790 +ممكن تسمح بمجموعات ممكن تسمح بمجموعات ممكن تسمح + +45 +00:03:19,790 --> 00:03:24,090 +بمجموعة ممكن تسمح بمجموعة ممكن تسمح بمجموعة ممكن + +46 +00:03:24,090 --> 00:03:27,230 +تسمح بمجموعة ممكن تسمح بمجموعة ممكن تسمح بمجموعة + +47 +00:03:27,230 --> 00:03:31,770 +ممكن تسمح بمجموعة ممكن تسمح بمجموعة ممكن تسمح + +48 +00:03:31,770 --> 00:03:31,830 +بمجموعة ممكن تسمح بمجموعة ممكن تسمح بمجموعة ممكن + +49 +00:03:31,830 --> 00:03:33,530 +تسمح بمجموعة ممكن تسمح بمجموعة ممكن تسمح بمجموعة + +50 +00:03:33,530 --> 00:03:39,510 +ممكن تسمح بمجموعة ممكن تسمح بمجموعة ممكن تسمح + +51 +00:03:39,510 --> 00:03:43,570 +بمجمو + +52 +00:03:43,790 --> 00:03:46,710 +هذه واحدة من الأجهزة أو واحدة من الأجهزة التي + +53 +00:03:46,710 --> 00:03:48,610 +تحتاج إلى نظامات عملية عملية عملية عملية عملية + +54 +00:03:48,610 --> 00:03:49,350 +عملية عملية عملية عملية عملية عملية عملية عملية + +55 +00:03:49,350 --> 00:03:49,430 +عملية عملية عملية عملية عملية عملية عملية عملية + +56 +00:03:49,430 --> 00:03:50,050 +عملية عملية عملية عملية عملية عملية عملية عملية + +57 +00:03:50,050 --> 00:03:50,290 +عملية عملية عملية عملية عملية عملية عملية عملية + +58 +00:03:50,290 --> 00:03:54,570 +عملية عملية عملية عملية عملية عملية عملية عملية + +59 +00:03:54,570 --> 00:03:54,790 +عملية عملية عملية عملية عملية عملية عملية عملية + +60 +00:03:54,790 --> 00:03:54,790 +عملية عملية عملية عملية عملية عملية عملية عملية + +61 +00:03:54,790 --> 00:04:04,430 +عملية عملية عملية عمل + +62 +00:04:04,470 --> 00:04:07,770 +في هذه الحالة أو في هذا البرنامج المصطلح نحتاج + +63 +00:04:07,770 --> 00:04:11,750 +لدينا نظام job costing بينما على الجانب الاخر، على + +64 +00:04:11,750 --> 00:04:16,570 +سبيل المثال، الطعام كبرنامج أو كبرنامج تصنيف + +65 +00:04:16,570 --> 00:04:18,330 +الطعام + +66 +00:04:20,530 --> 00:04:27,310 +بإمكانها أن تنتج نفس الوضع في نهاية التجارب، لذلك + +67 +00:04:27,310 --> 00:04:31,610 +كل الوضعات في هذا النظام أو في هذا نظام التجارب + +68 +00:04:31,610 --> 00:04:38,470 +لديها نفس الوضع أو نفس الوضع في نهاية هذه التجارب + +69 +00:04:40,600 --> 00:04:44,340 +هذه الاثنين هي الاثنين الأعلى في أي عملية تصنيف + +70 +00:04:44,340 --> 00:04:51,140 +ولكن بالطبع يجب أن نفهم شيء مهم جدًا أن بعض + +71 +00:04:51,140 --> 00:04:57,840 +المؤسسات لديها مزيج بين هذه الاثنين السيستمات. هذا + +72 +00:04:57,840 --> 00:05:01,960 +لا يعني أن مؤسسة يجب أن تكون لها فقط مؤسسة تدفع + +73 +00:05:01,960 --> 00:05:08,280 +العمل أو مؤسسة تدفع العمل. يمكن أن يكون هناك درجة + +74 +00:05:08,280 --> 00:05:09,260 +بين الاثنين. + +75 +00:05:11,950 --> 00:05:16,530 +Any questions? Of course these systems are called + +76 +00:05:16,530 --> 00:05:19,710 +hybrid systems What do you mean by hybrid systems? + +77 +00:05:19,750 --> 00:05:23,710 +They have some of the characteristics of job + +78 +00:05:23,710 --> 00:05:27,430 +costing systems and other characteristics of a + +79 +00:05:27,430 --> 00:05:31,370 +process costing system يعني for instance the + +80 +00:05:31,370 --> 00:05:37,210 +manufacturing of cola for instance or Coca Cola + +81 +00:05:37,890 --> 00:05:43,590 +الصناعة من كوكا كولا أو دعنا نقول لشركة كوك التي + +82 +00:05:43,590 --> 00:05:48,370 +تصنع أكتر من شركة واحدة تصنع كوكا كولا تصنع دعنا + +83 +00:05:48,370 --> 00:05:57,050 +نقول فانتا تصنع sprite وما إلى ذلك في شركة كوكوهي + +84 +00:05:57,050 --> 00:06:01,530 +تسمح بأن كل نوع من البرنامج بالنسبة لها برنامج + +85 +00:06:01,530 --> 00:06:05,730 +process costing لأن كل كوكاكولا أو كل فانتا أو كل + +86 +00:06:05,730 --> 00:06:08,970 +جزء من فانتا أو كل جزء من سبرايت يحتوي على أشياء + +87 +00:06:08,970 --> 00:06:12,650 +متشابهةWe .. We do not have any differences + +88 +00:06:12,650 --> 00:06:16,050 +between one unit of Coca Cola and another unit of + +89 +00:06:16,050 --> 00:06:18,490 +Coca Cola, right? But we have different + +90 +00:06:18,490 --> 00:06:22,610 +specifications from the Coca Cola and for instance + +91 +00:06:22,610 --> 00:06:25,990 +the Sprite and for .. for instance the Fanta + +92 +00:06:26,270 --> 00:06:29,370 +بالتالي، يعتمدوا على كل نوع من الميزة أو نوع من + +93 +00:06:29,370 --> 00:06:29,870 +الميزة أو نوع من الميزة أو نوع من الميزة أو نوع من + +94 +00:06:29,870 --> 00:06:32,570 +الميزة أو نوع من الميزة أو نوع من الميزة أو نوع من + +95 +00:06:32,570 --> 00:06:34,190 +الميزة أو نوع من الميزة أو نوع من الميزة أو نوع من + +96 +00:06:34,190 --> 00:06:36,850 +الميزة أو نوع من الميزة أو نوع من الميزة أو نوع من + +97 +00:06:36,850 --> 00:06:37,830 +الميزة أو نوع من الميزة أو نوع من الميزة أو نوع من + +98 +00:06:37,830 --> 00:06:39,410 +الميزة أو نوع من الميزة أو نوع من الميزة أو نوع من + +99 +00:06:39,410 --> 00:06:41,710 +الميزة أو نوع من الميزة أو نوع من الميزة أو نوع من + +100 +00:06:41,710 --> 00:06:47,630 +الميزة أو نوع من الميزة أو نوع من الميزة أو نوع من + +101 +00:06:47,630 --> 00:06:55,990 +الميزة أو + +102 +00:06:55,990 --> 00:07:00,250 +نوع منالمؤسسة قد تكون لديها مزيج أو مزيج أو نظام + +103 +00:07:00,250 --> 00:07:06,190 +مزيج بين هذه الاثنين نظامات مختلفة بالطبع كما + +104 +00:07:06,190 --> 00:07:11,610 +أخبرنا في cost accounting one نقول إنه لكي تخطيط + +105 +00:07:11,610 --> 00:07:18,230 +تكلفة تكلفة المصادروانتقل تكلفة عملية إنتهاء عملية + +106 +00:07:18,230 --> 00:07:23,150 +إنتهاء عملية إنتهاء عملية إنتهاء وانتقل + +107 +00:07:23,150 --> 00:07:25,470 +تكلفة عملية إنتهاء وانتقل تكلفة عملية إنتهاء + +108 +00:07:25,470 --> 00:07:25,570 +وانتقل تكلفة عملية إنتهاء وانتقل تكلفة عملية + +109 +00:07:25,570 --> 00:07:26,470 +إنتهاء وانتقل تكلفة عملية إنتهاء وانتقل تكلفة + +110 +00:07:26,470 --> 00:07:26,550 +عملية إنتهاء وانتقل تكلفة عملية إنتهاء وانتقل + +111 +00:07:26,550 --> 00:07:27,970 +تكلفة عملية إنتهاء وانتقل تكلفة عملية إنتهاء + +112 +00:07:27,970 --> 00:07:32,390 +وانتقل تكلفة عملية إنتهاء وانتقل تكلفة عملية + +113 +00:07:32,390 --> 00:07:37,610 +إنتهاء وانتقل تكلفة عمللماذا نحتاج إذا كانت + +114 +00:07:37,610 --> 00:07:42,490 +المؤسسة تصنع نوعًا مختلفًا أو دعنا نقول أنه يمكننا + +115 +00:07:42,490 --> 00:07:42,590 +أن نقول أنه يمكننا أن نقول أنه يمكننا أن نقول أنه + +116 +00:07:42,590 --> 00:07:44,190 +يمكننا أن نقول أنه يمكننا أن نقول أنه يمكننا أن + +117 +00:07:44,190 --> 00:07:46,130 +نقول أنه يمكننا أن نقول أنه يمكننا أن نقول أنه + +118 +00:07:46,130 --> 00:07:46,170 +يمكننا أن نقول أنه يمكننا أن نقول أنه يمكننا أن + +119 +00:07:46,170 --> 00:07:46,210 +نقول أنه يمكننا أن نقول أنه يمكننا أن نقول أنه + +120 +00:07:46,210 --> 00:07:46,210 +يمكننا أن نقول أنه يمكننا أن نقول أنه يمكننا أن + +121 +00:07:46,210 --> 00:07:46,210 +نقول أنه يمكننا أن نقول أنه يمكننا أن نقول أنه + +122 +00:07:46,210 --> 00:07:46,450 +يمكننا أن نقول أنه يمكننا أن نقول أنه يمكننا أنه + +123 +00:07:46,450 --> 00:08:00,170 +يمكننا أن نقول أنه يمكننا أنه يمكننا أنه يمكننا + +124 +00:08:00,170 --> 00:08:07,030 +أنهالعمل ينتهي و ينتهي و ينتهي و ينتهي و ينتهي و + +125 +00:08:07,030 --> 00:08:07,170 +ينتهي و ينتهي و ينتهي و ينتهي و ينتهي و ينتهي و + +126 +00:08:07,170 --> 00:08:08,870 +ينتهي و ينتهي و ينتهي و ينتهي و ينتهي و ينتهي و + +127 +00:08:08,870 --> 00:08:11,130 +ينتهي و ينتهي و ينتهي و ينتهي و ينتهي و ينتهي و + +128 +00:08:11,130 --> 00:08:11,130 +ينتهي و ينتهي و ينتهي و ينتهي و ينتهي و ينتهي و + +129 +00:08:11,130 --> 00:08:11,130 +ينتهي و ينتهي و ينتهي و ينتهي و ينتهي و ينتهي و + +130 +00:08:11,130 --> 00:08:11,970 +ينتهي و ينتهي و ينتهي و ينتهي و ينتهي و ينتهي و + +131 +00:08:11,970 --> 00:08:29,130 +ينتهي و ينتهي و ينتهي و + +132 +00:08:29,130 --> 00:08:30,270 +ي + +133 +00:08:32,320 --> 00:08:37,240 +If the manufacturing process produces products + +134 +00:08:37,240 --> 00:08:40,540 +that are different in their specifications, that + +135 +00:08:40,540 --> 00:08:43,580 +are different in their manufacturing process + +136 +00:08:43,580 --> 00:08:48,440 +itself, it means that each product would consume a + +137 +00:08:48,440 --> 00:08:53,590 +different amount of costs, correct?Therefore if + +138 +00:08:53,590 --> 00:08:58,350 +each product consumes different amounts of costs, + +139 +00:08:58,450 --> 00:09:04,170 +therefore we need to identify that the costs for a + +140 +00:09:04,170 --> 00:09:08,630 +specific job are the costs only for this specific + +141 +00:09:08,630 --> 00:09:13,970 +job. We could not use an averaging methodلا نستطيع + +142 +00:09:13,970 --> 00:09:17,130 +أن نقول إننا قد اكتشفنا، على سبيل المثال، في + +143 +00:09:17,130 --> 00:09:23,190 +يانواري 100 ألف دولار في مجال التصنيع ونحن قد + +144 +00:09:23,190 --> 00:09:27,110 +خلقنا، على سبيل المثال، 100 ألف اتجارات أو 100 ألف + +145 +00:09:27,110 --> 00:09:30,190 +اجهزة، لهذا السبب تكلفة واحدة اجهزة واحدة دولار + +146 +00:09:30,190 --> 00:09:33,150 +واحدة دولار، هذه الطريقة التجاربية لم تكن مستخدمة، + +147 +00:09:33,150 --> 00:09:37,290 +لماذا؟ لأن الجهزة الأولى مختلفة من الجهزة التاسعة، + +148 +00:09:37,290 --> 00:09:40,550 +مختلفة من الجهزة الفتوية، مختلفة من الجهزة + +149 +00:09:40,550 --> 00:09:46,400 +الفتوية.بالتالي، هذه الفرق بين المجموعات المختلفة + +150 +00:09:46,400 --> 00:09:53,380 +لن يسمح لنا باستخدام طريقة تسييز و كما رأينا في + +151 +00:09:53,380 --> 00:10:02,180 +job costing، نحن، دعنا نقول، أدرس و أترسى طريقة كل + +152 +00:10:02,180 --> 00:10:06,300 +عمل لعمل محدد، بالطبع كما أخذنا في عمل cost + +153 +00:10:06,300 --> 00:10:10,480 +accounting واحد، كنا ندفع عملية العمل التي مرتبطة + +154 +00:10:10,890 --> 00:10:17,450 +للعمل المحدد، صحيح؟ لذلك، نحن قمنا بإتصال ومشاركة + +155 +00:10:17,450 --> 00:10:24,550 +الـ costs للعمل المحدد الموجودين في مجلس عمليتنا، + +156 +00:10:24,550 --> 00:10:28,070 +لكن على الجانب الاخر، في نظام process costing ، كل + +157 +00:10:28,070 --> 00:10:33,760 +نوع من البرنامج مثلًاكل نوع من النوع من النوع من + +158 +00:10:33,760 --> 00:10:34,860 +النوع من النوع من النوع من نوع من نوع من نوع من + +159 +00:10:34,860 --> 00:10:36,040 +نوع من نوع من نوع من نوع من نوع من نوع من نوع من + +160 +00:10:36,040 --> 00:10:37,560 +نوع من نوع من نوع من نوع من نوع من نوع من نوع من + +161 +00:10:37,560 --> 00:10:39,480 +نوع من نوع من نوع من نوع من نوع من نوع من نوع من + +162 +00:10:39,480 --> 00:10:49,920 +نوع من نوع من نوع من نوع من نوع من نوع + +163 +00:10:49,920 --> 00:10:52,240 +من + +164 +00:10:53,620 --> 00:10:58,920 +على سبيل المثال كوكاكولا، لو أخذنا كوب كوكاكولا، + +165 +00:10:58,920 --> 00:11:04,320 +فهو يخذ نفسه أو يستخدم نفس المواد المادية التي + +166 +00:11:04,320 --> 00:11:09,360 +استخدمت المواد المادية التي استخدمت المواد المادية + +167 +00:11:09,360 --> 00:11:11,100 +التي استخدمت المواد المادية التي استخدمت المواد + +168 +00:11:11,100 --> 00:11:11,400 +المادية التي استخدمت المواد المادية التي استخدمت + +169 +00:11:11,400 --> 00:11:11,840 +المواد المادية التي استخدمت المواد المادية التي + +170 +00:11:11,840 --> 00:11:11,840 +استخدت المواد المادية التي استخدت المواد المادية + +171 +00:11:11,840 --> 00:11:13,200 +التي استخدت المواد المادية التي استخدت المواد + +172 +00:11:13,200 --> 00:11:13,260 +المادية التي استخدت المواد المادية التي استخدت + +173 +00:11:13,260 --> 00:11:13,880 +المواد المادية التي استخدت المواد المادية التي + +174 +00:11:13,880 --> 00:11:17,630 +استخدت المواد المادية التي استخدت المبالتالي في + +175 +00:11:17,630 --> 00:11:18,490 +عملية عملية عملية عملية عملية عملية عملية عملية + +176 +00:11:18,490 --> 00:11:19,270 +عملية عملية عملية عملية عملية عملية عملية عملية + +177 +00:11:19,270 --> 00:11:20,390 +عملية عملية عملية عملية عملية عملية عملية عملية + +178 +00:11:20,390 --> 00:11:26,430 +عملية عملية عملية عملية عملية عملية عملية عملية + +179 +00:11:26,430 --> 00:11:32,890 +عملية عملية عملية عملية عملية + +180 +00:11:43,670 --> 00:11:46,510 +تفكر في التفاصيل بشكل كام بشكل كام بشكل كام بشكل + +181 +00:11:46,510 --> 00:11:49,650 +كام بشكل كام بشكل كام بشكل كام بشكل كام بشكل كام + +182 +00:11:49,650 --> 00:11:52,830 +بشكل كام بشكل كام بشكل كام بشكل كام بشكل كام بشكل + +183 +00:11:52,830 --> 00:11:54,610 +كام بشكل كام بشكل كام بشكل كام بشكل كام بشكل كام + +184 +00:11:54,610 --> 00:11:57,030 +بشكل كام بشكل كام بشكل كام بشكل كام بشكل كام بشكل + +185 +00:11:57,030 --> 00:11:59,090 +كام بشكل كام بشكل كام بشكل كام بشكل كام بشكل كام + +186 +00:11:59,090 --> 00:11:59,630 +بشكل كام بشكل كام بشكل كام بشكل كام بشكل كام بشكل + +187 +00:11:59,630 --> 00:12:04,630 +كام بشكل كام بشكل كام بشكل كام بشكل كام بشكل كام + +188 +00:12:04,630 --> 00:12:08,130 +بشكل + +189 +00:12:08,130 --> 00:12:09,070 +كام ب + +190 +00:12:12,570 --> 00:12:17,830 +العمل في نهاية فترة محددة. الآن دعنا نأخذ نهاية + +191 +00:12:17,830 --> 00:12:23,410 +الانتقال الاخرى وهو عملية الهجوم. هل لديك أسئلة؟ + +192 +00:12:23,410 --> 00:12:28,450 +بالطبع، كل هذه المعلومات تم إختيارها في Details في + +193 +00:12:28,450 --> 00:12:37,110 +Coast Accounting 1.دعنا + +194 +00:12:37,110 --> 00:12:41,130 +نأخذ مثلًا من الإلكترونات المحددة. + +195 +00:12:55,120 --> 00:12:58,700 +في هذا المثال من Pacific Electronics، سنقوم + +196 +00:12:58,700 --> 00:13:03,220 +بالتفكير في اتصالين مختلفة، كما يمكننا أن نرى هنا، + +197 +00:13:03,220 --> 00:13:07,980 +لدينا مجلس التجارب ومجلس + +198 +00:13:07,980 --> 00:13:10,200 +آخر، وهو مجلس التجارب التجاربية، بعد أن تنتهي + +199 +00:13:10,200 --> 00:13:15,820 +المصنع أو تنتهي المصنع أو تنتهي المصنع من مجلس + +200 +00:13:15,820 --> 00:13:22,020 +التجاربالأشياء المتوفرة في مجلس التجارب للتجارب + +201 +00:13:22,020 --> 00:13:25,420 +للتجارب + +202 +00:13:25,420 --> 00:13:32,520 +للتجارب للتجارب للتجارب للتجارب + +203 +00:13:32,520 --> 00:13:40,980 +للتجارب للتجارب + +204 +00:13:40,980 --> 00:13:45,980 +للتجارب للتجارب للتجارب للتجارب للتجارب للتجارب + +205 +00:13:45,980 --> 00:13:45,980 +للتجارب للتجارب للتجارب للتجارب للتجارب للتجارب + +206 +00:13:45,980 --> 00:13:49,760 +للتجارب للتجارببالطبع باعتبار الوثيقة الإلكترونية + +207 +00:13:49,760 --> 00:13:57,770 +البحرية أو مثلًا، لدينا فقط واحدة من الوثيقةسوف + +208 +00:13:57,770 --> 00:14:06,110 +نركز على صفة واحدة فقط وهو SG40 بالطبع SG40 تم + +209 +00:14:06,110 --> 00:14:12,150 +صنعها بطريقة متشابهة هذا يعني أن الجزء الأول مثل + +210 +00:14:12,150 --> 00:14:17,450 +الجزء الخامس مثل الجزء التاسع مثل الجزء الواحدة + +211 +00:14:17,450 --> 00:14:23,800 +وما إلى ذلك لذلك في هذه الحالة سوف نعتبرسوف نستخدم + +212 +00:14:23,800 --> 00:14:30,660 +نظام process costing لكي نستخدم نظام SG40 + +213 +00:14:30,660 --> 00:14:35,320 +لكي نستخدم نظام SG40 لكي نستخدم نظام SG40 لكي + +214 +00:14:35,320 --> 00:14:38,540 +نستخدم نظام SG40 لكي نستخدم نظام SG40 لكي نستخدم + +215 +00:14:38,540 --> 00:14:39,080 +نظام SG40 لكي نستخدم نظام SG40 لكي نستخدم نظام + +216 +00:14:39,080 --> 00:14:40,240 +SG40 لكي نستخدم نظام SG40 لكي نستخدم نظام SG40 لكي + +217 +00:14:40,240 --> 00:14:42,960 +نستخدم نظام SG40 لكي نستخدم نظام SG40 لكي نستخدم + +218 +00:14:43,740 --> 00:14:48,000 +الأول شيء يجب أن نفهمه في نظام process costing هو + +219 +00:14:48,000 --> 00:14:51,420 +مصمم الواضحات بالطبع بالطبع قمنا في cost + +220 +00:14:51,420 --> 00:14:55,120 +accounting 1 في القصة 2 ما هي المعاملات المختلفة + +221 +00:14:55,120 --> 00:15:00,430 +بالطبع صحيح؟وهو إذا كانوا موجودين أو غير موجودين، + +222 +00:15:00,430 --> 00:15:04,110 +وإذا كانوا مواجهين أو مزلزلين أو مزلزلين أو + +223 +00:15:04,110 --> 00:15:04,470 +مزلزلين أو مزلزلين أو مزلزلين أو مزلزلين أو + +224 +00:15:04,470 --> 00:15:05,490 +مزلزلين أو مزلزلين أو مزلزلين أو مزلزلين أو + +225 +00:15:05,490 --> 00:15:05,770 +مزلزلين أو مزلزلين أو مزلزلين أو مزلزلين أو + +226 +00:15:05,770 --> 00:15:06,550 +مزلزلين أو مزلزلين أو مزلزلين أو مزلزلين أو + +227 +00:15:06,550 --> 00:15:07,050 +مزلزلين أو مزلزلين أو مزلزلين أو مزلزلين أو + +228 +00:15:07,050 --> 00:15:10,330 +مزلزلين أو مزلزلين أو مزلزلين أو مزلزلين أو + +229 +00:15:10,330 --> 00:15:19,170 +مزلزلين أو مزلزللن نستخدم كتابة مستخدم أو مستخدم، + +230 +00:15:19,170 --> 00:15:24,650 +لن نستخدم كتابة مستخدم أو مستخدم، لن نستخدم كتابة + +231 +00:15:24,650 --> 00:15:24,650 +مستخدم أو مستخدم، لن نستخدم كتابة مستخدم أو + +232 +00:15:24,650 --> 00:15:28,410 +مستخدم، لن نستخدم كتابة مستخدم أو مستخدم، لن + +233 +00:15:28,410 --> 00:15:30,330 +نستخدم كتابة مستخدم أو مستخدم، لن نستخدم كتابة + +234 +00:15:30,330 --> 00:15:39,880 +مستخدم أو مستخدم،بالتالي، مجموعة الـ costs هنا + +235 +00:15:39,880 --> 00:15:45,920 +تعتمد على السؤال عندما نضيف هذه الـ costs إلى + +236 +00:15:45,920 --> 00:15:52,940 +عملية البرنامج بالنسبة لتصريحنا، بالنسبة لأمثلة + +237 +00:15:52,940 --> 00:15:57,860 +Pacific Electronics قالوا إن المواد المباشرة تم + +238 +00:15:57,860 --> 00:16:02,460 +إضافتها في البداية من البرنامج، لذلك هذه هي + +239 +00:16:02,460 --> 00:16:08,250 +المجموعة الأولىوالثاني مجلة تسمى conversion costs + +240 +00:16:08,250 --> 00:16:13,510 +التي تم إضافتها بشكل مرتبط خلال البرنامج، لذلك كما + +241 +00:16:13,510 --> 00:16:18,590 +نرى هنا لدينا فقط اتنين مجلة مختلفة من الـ costs، + +242 +00:16:18,590 --> 00:16:22,970 +واحدة كمواعيد المادة والاخر كمجلة الـ conversion + +243 +00:16:22,970 --> 00:16:26,530 +cost، لماذا لدينا فقط اتنين مجلة؟لأن المادة + +244 +00:16:26,530 --> 00:16:31,150 +الواضحة مضافة في البداية من البرنامج بينما يتم + +245 +00:16:31,150 --> 00:16:34,610 +إضافة مدفع البرنامج بشكل مرتبط بشكل مرتبط بشكل + +246 +00:16:34,610 --> 00:16:35,670 +مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط + +247 +00:16:35,670 --> 00:16:36,250 +بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل + +248 +00:16:36,250 --> 00:16:37,350 +مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط + +249 +00:16:37,350 --> 00:16:38,370 +بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل + +250 +00:16:38,370 --> 00:16:42,670 +مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط بشكل مرتبط + +251 +00:16:42,670 --> 00:16:50,930 +بشكل مرتبط ب + +252 +00:16:55,900 --> 00:17:00,880 +الذي يتم إضافته في البداية من التجارب، بينما ان + +253 +00:17:00,880 --> 00:17:02,060 +الواحد من الواحد من الواحد من الواحد من الواحد من + +254 +00:17:02,060 --> 00:17:03,200 +الواحد من الواحد من الواحد من الواحد من الواحد من + +255 +00:17:03,200 --> 00:17:13,780 +الواحد من الواحد من الواحد + +256 +00:17:16,480 --> 00:17:19,700 +تختلف من المادة الموجودة من المنطقة الموجودة من + +257 +00:17:19,700 --> 00:17:19,700 +المنطقة الموجودة من المنطقة الموجودة من المنطقة + +258 +00:17:19,700 --> 00:17:19,720 +الموجودة من المنطقة الموجودة من المنطقة الموجودة + +259 +00:17:19,720 --> 00:17:21,140 +من المنطقة الموجودة من المنطقة الموجودة من المنطقة + +260 +00:17:21,140 --> 00:17:24,560 +الموجودة من المنطقة الموجودة من المنطقة الموجودة + +261 +00:17:24,560 --> 00:17:26,700 +من المنطقة الموجودة من المنطقة الموجودة من المنطقة + +262 +00:17:26,700 --> 00:17:26,840 +الموجودة من المنطقة الموجودة من المنطقة الموجودة + +263 +00:17:26,840 --> 00:17:26,980 +من المنطقة الموجودة من المنطقة الموجودة من المنطقة + +264 +00:17:26,980 --> 00:17:30,680 +الموجودة من المنطقة الموجودة من المنطقة الموجودة + +265 +00:17:30,680 --> 00:17:43,220 +من المنطقة الموجودة من المنطقة الموجودة من + +266 +00:17:43,220 --> 00:17:50,380 +المنطقةأو إضافة بشكل مرتبط في تجارب التصميم، لذلك + +267 +00:17:50,380 --> 00:17:57,210 +موضوع مهم جدًا هو أولًا من كل شيءعن طريق استخدام + +268 +00:17:57,210 --> 00:18:01,350 +نظام process costing نحتاج أن نفهم أن نحتاج أن + +269 +00:18:01,350 --> 00:18:03,790 +نستخدم نظام process costing نحتاج أن نستخدم نظام + +270 +00:18:03,790 --> 00:18:03,950 +process costing نحتاج أن نستخدم نظام processing + +271 +00:18:03,950 --> 00:18:03,950 +نحتاج أن نستخدم نظام processing نحتاج أن نستخدم + +272 +00:18:03,950 --> 00:18:04,070 +نظام processing نحتاج أن نستخدم نظام processing + +273 +00:18:04,070 --> 00:18:06,590 +نحتاج أن نستخدم نظام processing نحتاج أن نستخدم + +274 +00:18:06,590 --> 00:18:08,750 +نظام processing نحتاج أن نستخدم نظام processing + +275 +00:18:08,750 --> 00:18:12,230 +نحتاج أن نستخدم نظام processing نحتاج أن نستخدم + +276 +00:18:12,230 --> 00:18:14,070 +نظام processing نحتاج أن نستخدم نظام processing + +277 +00:18:14,070 --> 00:18:16,210 +نحتاج أن نستخدم نظام processing نحتاج أن نستخدم + +278 +00:18:16,210 --> 00:18:18,890 +نظام processing نحتاج أن نستخدم نظام processing + +279 +00:18:18,890 --> 00:18:24,210 +نحتاج أن نستخدم نظام processing نحتاج أن نستخدممدى + +280 +00:18:24,210 --> 00:18:27,930 +عملية التصنيع؟ ماذا يعني عملية التصنيع؟ بالطبع + +281 +00:18:27,930 --> 00:18:30,070 +قمنا بعمل عملية تصنيع الـ Cost Accounting I لدينا + +282 +00:18:30,070 --> 00:18:33,990 +اتجارات + +283 +00:18:33,990 --> 00:18:36,590 +مختلفة من الـ Cost نحن لدينا الـPrime Cost ونحن + +284 +00:18:36,590 --> 00:18:40,450 +لدينا الـ Conversion Cost ماذا يعني عملية التصنيع؟ + +285 +00:18:40,450 --> 00:18:43,590 +عملية التصنيع كله؟ + +286 +00:18:47,920 --> 00:18:53,640 +هذه أسعار الأساسية وليس الانتقال، + +287 +00:18:53,640 --> 00:18:57,980 +العمل الواضح ومصادر + +288 +00:18:57,980 --> 00:19:03,220 +التصميم، لذلك باعتبارنا .. باعتبارنا .. باعتبارنا + +289 +00:19:03,220 --> 00:19:08,060 +.. باعتبارنا .. باعتبارنا + +290 +00:19:08,060 --> 00:19:12,060 +.. باعتبارنا .. باعتبارنا .. باعتبارنا .. + +291 +00:19:12,060 --> 00:19:16,770 +باعتبارنا ..من المواد العامة إلى المواد المنتجة، + +292 +00:19:16,770 --> 00:19:21,130 +ممتاز، ممتاز. لذلك، سيكون الوضع التقليدي في هذه + +293 +00:19:21,130 --> 00:19:23,430 +الحالة عملية مباشرة ومصممة مصممة مصممة مصممة مصممة + +294 +00:19:23,430 --> 00:19:23,710 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +295 +00:19:23,710 --> 00:19:25,490 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +296 +00:19:25,490 --> 00:19:25,490 +مصممة مصممة مصممة مصممة مصممة مصمقة مصمقة مصمقة + +297 +00:19:25,490 --> 00:19:29,990 +مصمقة مصمقة مصمقة مصمقة مصمقة مصمقة مصمقة مصمقة + +298 +00:19:29,990 --> 00:19:34,170 +مصمقة + +299 +00:19:34,170 --> 00:19:43,810 +مصمقة مصمقة مصمقة مصمقة + +300 +00:19:43,810 --> 00:19:44,130 +م + +301 +00:19:49,430 --> 00:19:56,670 +عاملات مختلفة التي سوف نقوم بإعلاقها + +302 +00:19:56,670 --> 00:20:01,470 +عليها سوف نعتبرها عاملات ثلاث مختلفة بالطبع عاملة + +303 +00:20:01,470 --> 00:20:08,870 +أولى ستكون أسهل عاملة ثالث ستكون أكثر صعبة بالطبع + +304 +00:20:08,870 --> 00:20:19,780 +سوف نتحرك من نظام بسيط إلى نظام أكتر صعبعن طريق + +305 +00:20:19,780 --> 00:20:22,800 +الاختلافات المختلفة، اليوم إن شاء الله سنقوم + +306 +00:20:22,800 --> 00:20:26,340 +بالتفكير في حالة رقم واحدة وحالة رقم اثنان، حالة + +307 +00:20:26,340 --> 00:20:30,440 +رقم واحدة تعتمد على أننا لن نكون لدينا أي تبدأ في + +308 +00:20:30,440 --> 00:20:35,280 +التجارب، كالعمل والتجارب بالطبع، ولن نكون لدينا أي + +309 +00:20:35,280 --> 00:20:41,620 +تجارب تنتهي كعمل في التجارببالطبع حاجة رقم 2 تضعف + +310 +00:20:41,620 --> 00:20:47,420 +جزء من عملية البرنامج بما يكون لديه أي عملية + +311 +00:20:47,420 --> 00:20:51,340 +البداية ولكن لديه بعض العملية العملية العملية + +312 +00:20:51,340 --> 00:20:53,180 +العملية العملية العملية العملية العملية العملية + +313 +00:20:53,180 --> 00:20:53,200 +عملية عملية عملية عملية عملية عملية عملية عملية + +314 +00:20:53,200 --> 00:20:53,380 +عملية عملية عملية عملية عملية عملية عملية عملية + +315 +00:20:53,380 --> 00:20:57,360 +عملية عملية عملية عملية + +316 +00:20:57,360 --> 00:20:59,580 +عملية عملية عملية عملية عملية عملية عملية عملية + +317 +00:20:59,580 --> 00:20:59,580 +عملية عملية عملية عملية عملية عملية عملية عملية + +318 +00:20:59,580 --> 00:20:59,580 +عملية عملية عملية عملية عملية عملية عملية عملية + +319 +00:20:59,580 --> 00:21:03,920 +عملية عملية عملية عملية عملية + +320 +00:21:03,920 --> 00:21:05,600 +ع + +321 +00:21:08,490 --> 00:21:13,690 +هذه هي المعلومات للمجلد التجاربي كما قلنا سوف نركز + +322 +00:21:13,690 --> 00:21:17,830 +على حالتنا على مجلد التجاربي هذه هي المعلومات + +323 +00:21:17,830 --> 00:21:24,850 +للمجلد التجاربي لشهر يوليو 2012 لشهر يوليو التي هي + +324 +00:21:24,850 --> 00:21:29,370 +مثلًا بالطبع لدينا أجزاء جسمية لشهر يوليو 2012 + +325 +00:21:29,370 --> 00:21:33,230 +لدينا أجزاء جسمية لشهر يوليو 2012 لدينا أجزاء + +326 +00:21:33,230 --> 00:21:38,180 +جسمية لشهر يوليو 2012العمل بدأ في أكتر من أكتر من + +327 +00:21:38,180 --> 00:21:40,420 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +328 +00:21:40,420 --> 00:21:41,160 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +329 +00:21:41,160 --> 00:21:43,900 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +330 +00:21:43,900 --> 00:21:46,040 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +331 +00:21:46,040 --> 00:21:47,440 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +332 +00:21:47,440 --> 00:21:47,680 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +333 +00:21:47,680 --> 00:22:03,040 +أكتر من أكتر من أكتر من أكتر من أكتر من أكت + +334 +00:22:03,060 --> 00:22:06,980 +من مجلد التجارب لمجلد التجارب التجارب التجارب + +335 +00:22:06,980 --> 00:22:08,500 +التجارب التجارب التجارب التجارب التجارب التجارب + +336 +00:22:08,500 --> 00:22:09,520 +التجارب التجارب التجارب التجارب التجارب التجارب + +337 +00:22:09,520 --> 00:22:11,740 +التجارب التجارب التجارب التجارب التجارب التجارب + +338 +00:22:11,740 --> 00:22:13,120 +التجارب التجارب التجارب التجارب التجارب التجارب + +339 +00:22:13,120 --> 00:22:13,700 +التجارب التجارب التجارب التجارب التجارب التجارب + +340 +00:22:13,700 --> 00:22:13,800 +التجارب التجارب التجارب التجارب التجارب التجارب + +341 +00:22:13,800 --> 00:22:14,060 +التجارب التجارب التجارب التجارب التجارب التجارب + +342 +00:22:14,060 --> 00:22:22,840 +التجارب التجارب التجارب التجارب التجارب التجارب + +343 +00:22:22,840 --> 00:22:29,950 +التجارب التجهذه المعلومات من نظر نظر مجلس الوزيرات + +344 +00:22:29,950 --> 00:22:33,790 +بالطبع ماذا يعني بمجلس المجلس الوزيرات؟ + +345 +00:22:43,580 --> 00:22:49,200 +الجزءالي يتعلق بالجزءات الخارجية مهما كانوا مكملين + +346 +00:22:49,200 --> 00:22:54,700 +أو ليسوا مكتملين مهما كانوا أجهزة مكملة أو معملين + +347 +00:22:54,700 --> 00:22:59,100 +في البرنامج بالطبع في هذه الحالة في حالة رقم واحد + +348 +00:22:59,100 --> 00:23:03,260 +الجزءالي هنا هم ال 400 جزء كما نستطيع أن نرى هنا + +349 +00:23:03,260 --> 00:23:07,610 +يكونوا جميعهم مكملين بالطبع إذا كان لدينا أيإذا + +350 +00:23:07,610 --> 00:23:12,610 +كان هناك نتيجة في عملية عملية عملية عملية عملية + +351 +00:23:12,610 --> 00:23:13,050 +عملية عملية عملية عملية عملية عملية عملية عملية + +352 +00:23:13,050 --> 00:23:13,350 +عملية عملية عملية عملية عملية عملية عملية عملية + +353 +00:23:13,350 --> 00:23:15,370 +عملية عملية عملية عملية عملية عملية عملية عملية + +354 +00:23:15,370 --> 00:23:16,030 +عملية عملية عملية عملية عملية عملية عملية عملية + +355 +00:23:16,030 --> 00:23:16,630 +عملية عملية عملية عملية عملية عملية عملية عملية + +356 +00:23:16,630 --> 00:23:17,170 +عملية عملية عملية عملية عملية عملية عملية عملية + +357 +00:23:17,170 --> 00:23:18,650 +عملية عملية عملية عملية عملية عملية عملية عملية + +358 +00:23:18,650 --> 00:23:18,650 +عملية عملية عملية عملية عملية عملية عملية عملية + +359 +00:23:18,650 --> 00:23:25,670 +عملية عملية + +360 +00:23:25,670 --> 00:23:30,230 +ع + +361 +00:23:32,450 --> 00:23:40,550 +طبعا بعد هذه المعلومات، أعطونا المعلومات حول + +362 +00:23:40,550 --> 00:23:45,110 +المسافرات اللي كانت مقررة في تجارب التصنيع في أكتر + +363 +00:23:45,110 --> 00:23:46,510 +من أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +364 +00:23:46,510 --> 00:23:46,510 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +365 +00:23:46,510 --> 00:23:46,770 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +366 +00:23:46,770 --> 00:23:47,010 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +367 +00:23:47,010 --> 00:23:48,330 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +368 +00:23:48,330 --> 00:23:59,630 +أكتر من أكتر من أكتر من أكتر من أكت + +369 +00:24:02,470 --> 00:24:07,290 +والدفعات التي تم إضافتها أيضًا في يوليو كانت 24000 + +370 +00:24:07,290 --> 00:24:11,810 +$، لذلك الدفعات التي تم إضافتها في يوليو في مجلس + +371 +00:24:11,810 --> 00:24:13,930 +المجلس المجلس المجلس المجلس المجلس المجلس المجلس + +372 +00:24:13,930 --> 00:24:14,190 +المجلس المجلس المجلس المجلس المجلس المجلس المجلس + +373 +00:24:14,190 --> 00:24:14,450 +المجلس المجلس المجلس المجلس المجلس المجلس المجلس + +374 +00:24:14,450 --> 00:24:16,150 +المجلس المجلس المجلس المجلس المجلس المجلس المجلس + +375 +00:24:16,150 --> 00:24:16,910 +المجلس المجلس المجلس المجلس المجلس المجلس المجلس + +376 +00:24:16,910 --> 00:24:22,510 +المجلس المجلس المجلس المجلس المجلس المجلس المجلس + +377 +00:24:22,510 --> 00:24:25,810 +المجلس + +378 +00:24:26,300 --> 00:24:29,500 +وانت لديك المعرفة عن المجالات التي كانت مجردها في + +379 +00:24:29,500 --> 00:24:36,000 +الوقت. إذا كنا بحاجة الآن لنقلق المجالات من + +380 +00:24:36,000 --> 00:24:38,400 +المجالات المنتجة، بالطبع لا يوجد لدينا أي عمل + +381 +00:24:38,400 --> 00:24:41,460 +نهائي. لذلك, المجالات الوحيدة التي يجب أن نقلقها + +382 +00:24:41,460 --> 00:24:45,140 +في هذه الحالة هي مجالات المجالات المنتجة في نهاية + +383 +00:24:45,140 --> 00:24:51,860 +يناير، صحيح؟ لذلك، ما هي المجالات على جزء من 400 + +384 +00:24:51,860 --> 00:24:54,260 +جزء من المجالات التي تم تكمينها في نهاية يناير؟ + +385 +00:24:54,260 --> 00:24:54,920 +ماذا تعتقد؟ + +386 +00:24:59,980 --> 00:25:06,240 +إذا كنا نقوم باستخدام + +387 +00:25:06,240 --> 00:25:09,600 +طريقة عامة، فسنقوم باستخدام طريقة عامة و نقوم + +388 +00:25:09,600 --> 00:25:10,880 +باستخدام طريقة عامة و نقوم باستخدام طريقة عامة و + +389 +00:25:10,880 --> 00:25:11,560 +نقوم باستخدام طريقة عامة و نقوم باستخدام طريقة + +390 +00:25:11,560 --> 00:25:11,620 +عامة و نقوم باستخدام طريقة عامة و نقوم باستخدام + +391 +00:25:11,620 --> 00:25:11,720 +طريقة عامة و نقوم باستخدام طريقة عامة و نقوم + +392 +00:25:11,720 --> 00:25:15,540 +باستخدام طريقة عامة و نقوم باستخدام طريقة عامة و + +393 +00:25:15,540 --> 00:25:20,840 +نقوم باستخدام طريقة عامة و نقوم باستخدام طريقة + +394 +00:25:20,840 --> 00:25:25,100 +عامة و نقوم باستخدام طالعمل يستغرق كما يمكننا أن + +395 +00:25:25,100 --> 00:25:29,720 +نرى هنا المواد الواضحة يستغرق كل مجموعة 32,000 + +396 +00:25:29,720 --> 00:25:32,700 +ميلاد ميلاد 400 ميلاد 400 ميلاد 400 ميلاد 80 ميلاد + +397 +00:25:32,700 --> 00:25:34,820 +80 ميلاد 80 ميلاد 80 ميلاد 80 ميلاد 80 ميلاد 80 + +398 +00:25:34,820 --> 00:25:35,680 +ميلاد 80 ميلاد 80 ميلاد 80 ميلاد 80 ميلاد 80 ميلاد + +399 +00:25:35,680 --> 00:25:37,560 +80 ميلاد 80 ميلاد 80 ميلاد 80 ميلاد 80 ميلاد 80 + +400 +00:25:37,560 --> 00:25:41,720 +ميلاد 80 ميلاد 80 ميلاد 80 ميلاد 80 ميلاد 80 ميلاد + +401 +00:25:41,720 --> 00:25:45,740 +80 ميلاد 80 ميلاد 80 ميلاد 80 ميلاد 80 ميلاد 80 + +402 +00:25:45,740 --> 00:25:51,380 +ميلاد 80 ميلاد 80 ميلاد 80 ميلاد + +403 +00:25:51,380 --> 00:25:57,210 +80مع 400 مليارات سنحصل أيضًا على 140 دولار، لذلك + +404 +00:25:57,210 --> 00:26:00,490 +هذا هو الوضع الأسهل ، هذا هو الوضع الأسهل + +405 +00:26:00,490 --> 00:26:05,050 +السيناريو اللذي يتجاوزه في البرنامج process + +406 +00:26:05,050 --> 00:26:11,990 +costing لأنه ليس لدينا بداية أو انتهاء، بالطبع هذا + +407 +00:26:11,990 --> 00:26:18,230 +الوضعis a lot like the case of a service sector of + +408 +00:26:18,230 --> 00:26:21,230 +course we all know that a service sector if if + +409 +00:26:21,230 --> 00:26:26,170 +most of all if it starts an a process or if it + +410 +00:26:26,170 --> 00:26:31,270 +starts a let us say a production of a service it + +411 +00:26:31,270 --> 00:26:35,760 +ends at at the same timeبالطبع، سيكون المجتمع + +412 +00:26:35,760 --> 00:26:40,420 +السلسلي دائما أو أكثر مؤكدًا لديه نفس الحالة هنا، + +413 +00:26:40,420 --> 00:26:45,580 +لن يكون هناك أي عملية تبدأ أو عملية تنتهي، لذلك، + +414 +00:26:45,580 --> 00:26:49,820 +على سبيل المثال، لبنك، سنختار قيمة المجموعة أو + +415 +00:26:49,820 --> 00:26:56,480 +مجموعة السلسل التي تم تصميمها في وقت محدد. بالطبع، + +416 +00:26:56,480 --> 00:27:05,160 +دعنا الآن نكملمع حالة رقم اثنان دعنا نضغط على حالة + +417 +00:27:05,160 --> 00:27:14,920 +قليل دعنا نعتبر الأن أن لدينا عملية إنتهاء عملية + +418 +00:27:14,920 --> 00:27:17,220 +إنتهاء عملية إنتهاء ليس عملية إبتداء عملية إنتهاء + +419 +00:27:17,220 --> 00:27:18,020 +عملية إنتهاء عملية إنتهاء ليس عملية إبتداء عملية + +420 +00:27:18,020 --> 00:27:18,300 +إنتهاء عملية إنتهاء عملية إنتهاء عملية إنتهاء + +421 +00:27:18,300 --> 00:27:26,500 +عملية إنتهاء + +422 +00:27:26,500 --> 00:27:31,580 +عمليةit could have يعني we are not saying that all + +423 +00:27:31,580 --> 00:27:34,880 +the services would be finished at the end of let + +424 +00:27:34,880 --> 00:27:40,880 +us say the period but let us say it is most likely + +425 +00:27:40,880 --> 00:27:41,420 +to happen + +426 +00:27:44,950 --> 00:27:50,090 +ايه ال service sector يعني let us say that not + +427 +00:27:50,090 --> 00:27:53,330 +only service sectors maybe manufacturing processes + +428 +00:27:53,330 --> 00:27:56,070 +could have no beginning or no ending working + +429 +00:27:56,070 --> 00:27:59,250 +process of let us take the instance of just in + +430 +00:27:59,250 --> 00:28:02,010 +time process do you understand the just in time + +431 +00:28:02,010 --> 00:28:05,130 +process therefore the just in time process يعني + +432 +00:28:05,130 --> 00:28:09,030 +let us say it would have a higher probability to + +433 +00:28:09,030 --> 00:28:11,890 +have finished the goods or the let us say the + +434 +00:28:11,890 --> 00:28:15,960 +processes before the end of the periodإذا كان + +435 +00:28:15,960 --> 00:28:19,260 +لدينا، دعنا نقول، البداية أو النهاردة، فسنعتبر + +436 +00:28:19,260 --> 00:28:24,780 +الحالة تلك الحالة، ولكن الآن لحالتنا، لكي نفهم ما + +437 +00:28:24,780 --> 00:28:29,620 +نحن أو ما نحتاج لنفعله في نظام process costing، + +438 +00:28:29,620 --> 00:28:34,000 +فسنعتبر الـ3 حالة، واحدة بدون بداية ونهاردة، واحدة + +439 +00:28:34,000 --> 00:28:38,060 +بإنهاردة فقط، وواحدة ببداية ونهاردة ومواصلة العمل + +440 +00:28:38,950 --> 00:28:43,570 +ولكن دعنا نقول أن مجتمع السلسلة هي المجتمع المفضل + +441 +00:28:43,570 --> 00:28:49,690 +لديه حالة حالة رقم واحدة ليس لديها بداية ولا نهاية + +442 +00:28:49,690 --> 00:28:53,990 +لا نقول أن كل مجتمع السلسلة سيكون لهذه الحالة بدون + +443 +00:28:53,990 --> 00:28:57,930 +نهاية ولا بداية ولكن هذا هو السيناريو المفضل لكي + +444 +00:28:57,930 --> 00:29:02,310 +يكون في مجتمع السلسلة دعونا نقرر حالة رقم اثنين + +445 +00:29:02,310 --> 00:29:08,660 +حالة رقم اثنين أيضا يعتبر مجلس التجاربأيضًا يعتبر + +446 +00:29:08,660 --> 00:29:14,620 +مجلد التجارب لكن ليس لجانوري ولكن لفبرويري لذلك + +447 +00:29:14,620 --> 00:29:21,160 +كما رأينا في حالة رقم واحدة نخلق شهر جانوري بدون + +448 +00:29:21,160 --> 00:29:28,290 +أي تخلق عمل في البرنامج لذلك سنبدأمدينة رقم 2 أو + +449 +00:29:28,290 --> 00:29:34,150 +فبراير بدون بداية تجارب لذلك كما نرى هنا بداية + +450 +00:29:34,150 --> 00:29:38,330 +تجارب العمل في فبراير واحد في مجلس التجارب هي نقطة + +451 +00:29:38,330 --> 00:29:41,870 +اختيارية + +452 +00:29:41,870 --> 00:29:48,990 +او مثال نحن بدأنا في فبراير في مجلس التجارب مجلس + +453 +00:29:48,990 --> 00:29:49,030 +تجارب مجلس تجارب مجلس تجارب مجلس تجارب مجلس تجارب + +454 +00:29:49,030 --> 00:29:53,090 +مجلس تجارب مجلس تجارب مجلس تجارب مجلس تجارب مجلس + +455 +00:29:53,090 --> 00:29:55,710 +تجارب مجلس تجارب مجلس تجارب مجلس تجارب مجلس تجارب + +456 +00:29:55,710 --> 00:30:01,640 +مجلس تجارب مجلس تجارب مجلس تجارو نحن لدينا 225 + +457 +00:30:01,640 --> 00:30:05,720 +مجلد مازلوا في الانتجار، أشياء غير انتهتة، وهذا + +458 +00:30:05,720 --> 00:30:08,980 +يعني أننا لدينا عمل ينتهي من عدد الانتجار أو عدد + +459 +00:30:08,980 --> 00:30:13,200 +الانتجار من 225 مجلد + +460 +00:30:18,210 --> 00:30:22,710 +الان دعنا نعتبر المساعدات المجتمعة المجتمعة + +461 +00:30:22,710 --> 00:30:23,590 +المجتمعة المجتمعة المجتمعة المجتمعة المجتمعة + +462 +00:30:23,590 --> 00:30:27,190 +المجتمعة المجتمعة المجتمعة المجتمعة المجتمعة + +463 +00:30:27,190 --> 00:30:41,450 +المجتمعة المجتمعة المجتمعة + +464 +00:30:41,450 --> 00:30:45,990 +المجتمعة + +465 +00:30:46,510 --> 00:30:50,250 +قاموا بإعطائنا المعلومات عن المساواة وقالوا لنا أن + +466 +00:30:50,250 --> 00:30:54,090 +المساواة الكامة أضافت في فبراير باعتبار المادة + +467 +00:30:54,090 --> 00:30:58,550 +الواضحة 32000 و باعتبار المساواة الواضحة 18600 + +468 +00:30:58,550 --> 00:31:06,560 +بمجموعة 50600. السؤال هنا هل يمكننا استخداممثل ما + +469 +00:31:06,560 --> 00:31:11,900 +استخدمناه قبل في حالة رقم واحدة، هل نستطيع أن نقل + +470 +00:31:11,900 --> 00:31:18,320 +الـ$32,000 إلى الـ400 والـ18,600 إلى الـ400، وهو + +471 +00:31:18,320 --> 00:31:24,990 +يعني الـ50,600 إلى 400؟ لماذا لا؟Okay the direct + +472 +00:31:24,990 --> 00:31:28,490 +material we can add for another class, but in the + +473 +00:31:28,490 --> 00:31:33,050 +conversion class we have a person 60% and we have + +474 +00:31:33,050 --> 00:31:37,110 +a work in process ending and ending Excellent, + +475 +00:31:37,490 --> 00:31:42,330 +excellent, yes anyone else? We didn't compute + +476 +00:31:42,330 --> 00:31:45,510 +that, but we must double for the ending and ending + +477 +00:31:45,510 --> 00:31:51,530 +that we didn't finishلذلك المشكلة اللي لدينا هي أن + +478 +00:31:51,530 --> 00:31:56,010 +ال 400 عمليات أو لا نستطيع استخدام طريقة التقرير + +479 +00:31:56,010 --> 00:32:01,170 +باستخدام 400 عمليات لماذا؟ لأن 400 عمليات تكون من + +480 +00:32:01,170 --> 00:32:11,110 +175 عمليات تتمتع بشكل كام و 125 عمليات لا تمتع + +481 +00:32:11,110 --> 00:32:17,870 +بالكاملذلك إذا كنا نقل ال $ 50,600 إلى ال 400 + +482 +00:32:17,870 --> 00:32:22,450 +دولار، فهذا يعني أننا نضع الأموال المنتجة في نفس + +483 +00:32:22,450 --> 00:32:26,990 +المجموعة، في نفس الميزانية مثل الأموال المنتجة، هل + +484 +00:32:26,990 --> 00:32:32,880 +هذا طريقة صحيحة لتخصيص قيمتنا؟لتقوم بتجارب + +485 +00:32:32,880 --> 00:32:36,540 +المجموعات إلى المجموعات التي لم تتمتع بها؟ بالطبع + +486 +00:32:36,540 --> 00:32:41,040 +ليس كذلك، لماذا؟ لأن المجموعات التي تمتع بها كل + +487 +00:32:41,040 --> 00:32:45,120 +المواد الواضحة التي تحتاجها، تمتع بكل المجموعات + +488 +00:32:45,120 --> 00:32:48,600 +التي تحتاجها، بينما المجموعات اللي لم تتمتع بها، + +489 +00:32:48,600 --> 00:32:53,080 +تمتع بكل المواد الواضحة التي تحتاجها، ولكنها لم + +490 +00:32:53,080 --> 00:33:00,190 +تتمتع بكل المجموعات التي تحتاجهالذلك لم نستطيع أن + +491 +00:33:00,190 --> 00:33:05,670 +نقوم بتقرير عدد المجموعات من 400 لكي نحصل على + +492 +00:33:05,670 --> 00:33:12,150 +مجموعة واحدة على مجموعة واحدة فما هي الاختصار الآن + +493 +00:33:12,150 --> 00:33:18,090 +لكي نقوم باستخدام مجموعة واحدة على مجموعة واحدة + +494 +00:33:18,090 --> 00:33:21,890 +للمجموعة ومجموعة ومجموعة ومجموعة ومجموعة ومجموعة + +495 +00:33:21,890 --> 00:33:22,110 +ومجموعة ومجموعة ومجموعة ومجموعة ومجموعة ومجموعة + +496 +00:33:22,110 --> 00:33:22,550 +ومجموعة ومجموعة ومجموعة ومجموعة ومجموعة ومجموعة + +497 +00:33:22,550 --> 00:33:24,150 +ومجموعة ومجموعة ومجموعة ومجموعة ومج + +498 +00:33:27,280 --> 00:33:33,700 +طبعا المشكلة هنا مرة أخرى هي أننا لدينا مجموعات + +499 +00:33:33,700 --> 00:33:37,780 +تتمتع 100% أو تمتعها تمتعها تمتعها تمتعها تمتعها + +500 +00:33:37,780 --> 00:33:39,780 +تمتعها تمتعها تمتعها تمتعها تمتعها تمتعها تمتعها + +501 +00:33:39,780 --> 00:33:40,860 +تمتعها تمتعها تمتعها تمتعها تمتعها تمتعها تمتعها + +502 +00:33:40,860 --> 00:33:42,840 +تمتعها تمتعها تمتعها تمتعها تمتعها تمتعها تمتعها + +503 +00:33:42,840 --> 00:33:42,840 +تمتعها تمتعها تمتعها تمتعها تمتعها تمتعها تمتعها + +504 +00:33:42,840 --> 00:33:42,840 +تمتعها تمتعها تمتعها تمتعها تمتعها تمتعها تمتعها + +505 +00:33:42,840 --> 00:33:46,000 +تمتعها تمتعها تمتعها تمتعها تمتعها تمتعها تمتعها + +506 +00:33:46,000 --> 00:33:48,580 +تمتعها + +507 +00:33:51,090 --> 00:33:56,450 +ولذلك، لسنا لدينا مقارنة عامة، لسنا لدينا مقارنة + +508 +00:33:56,450 --> 00:34:00,970 +عامة، صحيح؟ لإستخدام طريقة التقرير، يجب أن يكون + +509 +00:34:00,970 --> 00:34:04,870 +لدينا مقارنة عامة، صحيح؟ يجب إما أن نقوم بالتقرير + +510 +00:34:04,870 --> 00:34:11,020 +من المجموعات الكامة من المجموعات المكملة ومكملةأو + +511 +00:34:11,020 --> 00:34:16,780 +نحتاج أن نقوم بتقسيم عملياتنا بالمجموعات التي لم + +512 +00:34:16,780 --> 00:34:19,420 +يتم تقليها بعد لأننا نحتاج أن نقوم بتقسيم عملياتنا + +513 +00:34:19,420 --> 00:34:20,680 +بالمجموعات التي لم يتم تقليها بعد لأننا نحتاج أن + +514 +00:34:20,680 --> 00:34:27,760 +نقسيم عملياتنا بالمجموعات التي لم يتم تقليها بعد + +515 +00:34:27,760 --> 00:34:33,480 +لأننا نحتاج أن نقسيم عملياتنا بالمجموعات التي لم + +516 +00:34:33,480 --> 00:34:33,480 +يتم تقليها بعد لأننا نحتاج أن نقسيم عملياتنا + +517 +00:34:33,480 --> 00:34:34,750 +بالمجموعات التي لم يتم تقليها بعدنحتاج إلى تخطيط + +518 +00:34:34,750 --> 00:34:40,810 +مجموعة معينة تسمح لنا بتقسيم المجموعة المتوسطة على + +519 +00:34:40,810 --> 00:34:44,550 +مجموعات + +520 +00:34:44,550 --> 00:34:50,110 +مختلفة لتخطيط المجموعة لعمل البرنامج اللذي يسمح بـ + +521 +00:34:50,110 --> 00:34:52,230 +Unfinished Goods و لتخطيط المجموعة اللذي يسمح بـ + +522 +00:34:52,230 --> 00:34:55,830 +Finished Goods Inventory هذه المجموعة المعينة تسمح + +523 +00:34:55,830 --> 00:35:00,530 +بـ Equivalent Units لذلك نحتاج لتخطيط شيء يسمى + +524 +00:35:00,530 --> 00:35:10,940 +Equivalentthis is the commonمثارة أو مقارنة عامة + +525 +00:35:10,940 --> 00:35:16,840 +التي سنستخدمها بالطبع بعد تخطيط المجموعات المناسبة + +526 +00:35:16,840 --> 00:35:22,360 +المجموعات المناسبة ستكون المقارنة العامة ستكون + +527 +00:35:22,360 --> 00:35:26,420 +مقارنة عامة ستكون مقارنة عامة ستكون مقارنة عامة + +528 +00:35:26,420 --> 00:35:31,880 +ستكون مقارنة عامة ستكون مقارنة عامة عامة ستكون + +529 +00:35:31,880 --> 00:35:33,960 +مقارنة عامة عامة عامة عامة عامة عامة عامة عامة + +530 +00:35:33,960 --> 00:35:34,460 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +531 +00:35:34,460 --> 00:35:34,540 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +532 +00:35:34,540 --> 00:35:36,840 +عامة عامة عامة عامة عامة + +533 +00:35:40,150 --> 00:35:48,270 +بالتالي، لكي نقوم بتخطيط أسعار الأشياء المنتجة و + +534 +00:35:48,270 --> 00:35:56,270 +أسعار الانتجار، يجب أن نقوم بخطوط خمس أبعاد. + +535 +00:35:57,730 --> 00:36:03,010 +بالطبع، هذه الخمس أبعاد لن تختلف من واحد حالة إلى + +536 +00:36:03,010 --> 00:36:07,270 +آخر. هذه هي الخمس أبعاد التي يجب أن نعتبرها لكي + +537 +00:36:09,200 --> 00:36:13,920 +التي تستخدمها لتخطيط الأسعار أو لتخطيط الأسعار أول + +538 +00:36:13,920 --> 00:36:16,160 +خطوة يجب أن نقوم بها هي تنصيح نطاق الانتجار + +539 +00:36:16,160 --> 00:36:20,140 +الفيزيوكالي من الخارج بالطبع قلنا أن الانتجار + +540 +00:36:20,140 --> 00:36:22,840 +الفيزيوكالي هي الانتجار الخارجي من الخارج بما يكون + +541 +00:36:22,840 --> 00:36:29,540 +انتهت او غير انتهت ماذا يعني بتنصيح نطاق الانتجار + +542 +00:36:29,540 --> 00:36:33,660 +الفيزيوكالي من الخارج؟ يجب أن نجيب على إجابة أسئلة + +543 +00:36:35,330 --> 00:36:42,610 +أين أتيت هذه المجلدات؟ و أين ذهبت هذه المجلدات؟ + +544 +00:36:42,610 --> 00:36:50,710 +نحتاج لإجابة لسؤالين أصل هذه + +545 +00:36:50,710 --> 00:36:56,430 +المجلدات و أين ذهبت هذه المجلدات؟ و كما نستطيع أن + +546 +00:36:56,430 --> 00:37:01,650 +نرى أو كما سنرى في حالتنا أو حالة رقم 2 لدينا + +547 +00:37:04,600 --> 00:37:07,620 +لأن نحن لن نحصل على او دعنا نقول ان المجموعات ال + +548 +00:37:07,620 --> 00:37:11,560 +400 كانت جميعها بدأت في أكتر من أكتر من أكتر من + +549 +00:37:11,560 --> 00:37:12,020 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +550 +00:37:12,020 --> 00:37:14,660 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +551 +00:37:14,660 --> 00:37:15,360 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +552 +00:37:15,360 --> 00:37:16,140 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +553 +00:37:16,140 --> 00:37:17,560 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +554 +00:37:17,560 --> 00:37:23,420 +أكتر من أكتر من أكتر من أكتر من أكمن الوقت الحاضر، + +555 +00:37:23,420 --> 00:37:27,800 +من المجلدات التي بدأت في هذا الوقت المحدد لأننا + +556 +00:37:27,800 --> 00:37:35,200 +لسنا لدينا مصطلح بداية و سنرى الأبعاد مرة أخرى بعد + +557 +00:37:35,200 --> 00:37:38,900 +انتهاء البرنامج السابق للخمس أبعاد ، لذلك أبعاد + +558 +00:37:38,900 --> 00:37:43,120 +رقم واحد يجب أن نجيب على إجابة إثنين أسئلة أين + +559 +00:37:43,120 --> 00:37:49,780 +أتيتوا من المجلدات الجسمية و أين ذهبوا2. يجب أن + +560 +00:37:49,780 --> 00:37:52,580 +نقوم بمعرفة نتيجة الوصول الفيزيوكالي لما قمنا + +561 +00:37:52,580 --> 00:37:55,040 +بمعرفة نتيجة الوصول الفيزيوكالي لما قمنا بمعرفة + +562 +00:37:55,040 --> 00:37:59,140 +نتيجة الوصول الفيزيوكالي لما قمنا بمعرفة نتيجة + +563 +00:37:59,140 --> 00:38:03,020 +الوصول الفيزيوكالي لما قمنا + +564 +00:38:03,020 --> 00:38:06,980 +بمعرفة نتيجة الوصول الفيزيوكالي لما قمنا بمعرفة + +565 +00:38:06,980 --> 00:38:07,280 +نتيجة الوصول الفيزيوكالي لما قمنا بمعرفة نتيجة + +566 +00:38:07,280 --> 00:38:12,540 +الوصول الفيزيوكالي لما قمنا بمعرفة نتيجة الوصول + +567 +00:38:12,540 --> 00:38:15,850 +الفيزيوكالي لما قمنا بمعرفة نتيسنفهم المجموعات + +568 +00:38:15,850 --> 00:38:23,170 +المناسبة بمثابة إلustration + +569 +00:38:23,170 --> 00:38:30,450 +بسيطة على سبيل المثال إذا كان لدينا 50 مجموعات غير + +570 +00:38:30,450 --> 00:38:38,790 +انتهت هذه + +571 +00:38:38,790 --> 00:38:46,830 +50 مجموعات غير انتهتوقد أخذوا 70% من مجموعات + +572 +00:38:46,830 --> 00:38:52,190 +الهوائيين لذلك، + +573 +00:38:52,190 --> 00:38:56,330 +لكي يكون هناك مقارنة عامة، بالطبع، نحن جميعاً نعرف + +574 +00:38:56,330 --> 00:39:02,470 +أن المواصفات هي المواصفات التي أخذوا 100% من + +575 +00:39:02,470 --> 00:39:06,730 +مجموعات الهوائيين أو أخذوا 100% من مجموعات + +576 +00:39:06,730 --> 00:39:10,690 +الهوائيين أو أخذوا 100% من مجموعات الهوائيين أو + +577 +00:39:10,690 --> 00:39:12,310 +أخذوا 100% من مجموعات الهوائيةبالتالي، يجب أن + +578 +00:39:12,310 --> 00:39:19,070 +نغيّز هذا الرقم من الواحدات التي لم تنتهي منها إلى + +579 +00:39:19,070 --> 00:39:24,030 +رقم من الواحدات التي انتهت منهاعن طريق هذه + +580 +00:39:24,030 --> 00:39:27,830 +المقارنة المعروفة، لذلك، سيكون المواد المنتجة + +581 +00:39:27,830 --> 00:39:33,090 +منتجة، وتأخذ 100% من مجموعات التحول، ومقارنة + +582 +00:39:33,090 --> 00:39:35,130 +المواد المتجة 50 مقارنة 50 مقارنة 50 مقارنة 50 + +583 +00:39:35,130 --> 00:39:36,590 +مقارنة 50 مقارنة 50 مقارنة 50 مقارنة 50 مقارنة 50 + +584 +00:39:36,590 --> 00:39:40,490 +مقارنة 50 مقارنة 50 مقارنة 50 مقارنة 50 مقارنة 50 + +585 +00:39:40,490 --> 00:39:40,670 +مقارنة 50 مقارنة 50 مقارنة 50 مقارنة 50 مقارنة 50 + +586 +00:39:40,670 --> 00:39:46,690 +مقارنة 50 مقارنة 50 مقارنة 50 مقارنة 50 مقارنة 50 + +587 +00:39:46,690 --> 00:39:54,240 +مقارنة 50 مقارنة 50 مقارنة 50 مقالذي كان يتم + +588 +00:39:54,240 --> 00:40:03,820 +إصلاحه إذا اكتشفنا 70% من ال 50 عمومات و إصلاحنا + +589 +00:40:03,820 --> 00:40:06,860 +خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا + +590 +00:40:06,860 --> 00:40:07,020 +خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا + +591 +00:40:07,020 --> 00:40:08,700 +خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا + +592 +00:40:08,700 --> 00:40:09,360 +خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا + +593 +00:40:09,360 --> 00:40:09,740 +خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا + +594 +00:40:09,740 --> 00:40:16,000 +خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خلقنا خ + +595 +00:40:19,180 --> 00:40:26,940 +مع المزيد من الـ 70% سيكون 35 مجموعات ماذا هي 35 + +596 +00:40:26,940 --> 00:40:31,160 +مجموعات؟ هذه مجموعات متساومة، وهذا يعني أنه إذا + +597 +00:40:31,160 --> 00:40:36,640 +احتجنا الـ 70% من مجموعة الـ Conversion Costs لـ + +598 +00:40:36,640 --> 00:40:43,000 +50 مجموعات لإنتاج مجموعات متميزة فقط، فسيكون لدينا + +599 +00:40:43,000 --> 00:40:48,120 +35 مجموعات متميزة + +600 +00:40:50,350 --> 00:40:56,610 +ولذلك الـ 35 مليار دولار هي المقاومة المناسبة لـ + +601 +00:40:56,610 --> 00:41:01,890 +50 مليار دولار مجتمع أهلي ومجتمع أهلي ومجتمع أهلي + +602 +00:41:01,890 --> 00:41:02,410 +ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي + +603 +00:41:02,410 --> 00:41:04,370 +ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي + +604 +00:41:04,370 --> 00:41:07,490 +ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي + +605 +00:41:07,490 --> 00:41:07,530 +ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي + +606 +00:41:07,530 --> 00:41:11,050 +ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي ومجتمع أهلي + +607 +00:41:11,050 --> 00:41:14,690 +ومجتمع أهلي وم + +608 +00:41:15,880 --> 00:41:19,300 +transferred the fifty unfinished units into + +609 +00:41:19,300 --> 00:41:24,560 +equivalent thirty-five units that are presumed + +610 +00:41:24,560 --> 00:41:29,800 +finishedالأن إذا كان لدينا هذه المقارنة العامة، + +611 +00:41:29,800 --> 00:41:36,220 +فكل المجموعات التي تم تخصيصها أو التي سنستخدمها + +612 +00:41:36,220 --> 00:41:39,840 +لتقوم بتقسيم الأسعار على مجموعتنا هم أشياء تم + +613 +00:41:39,840 --> 00:41:46,220 +تنفيذها، إذا كانوا 100% تم تنفيذهم أو لا تم + +614 +00:41:46,220 --> 00:41:50,920 +تنفيذهم وقمنا بتدخلهم إلىمجموعات مجموعات مجموعات + +615 +00:41:50,920 --> 00:41:55,020 +مجموعات مجموعات مجموعات مجموعات + +616 +00:41:55,020 --> 00:41:55,280 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +617 +00:41:55,280 --> 00:41:55,660 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +618 +00:41:55,660 --> 00:41:59,580 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +619 +00:41:59,580 --> 00:42:00,260 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +620 +00:42:00,260 --> 00:42:00,760 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +621 +00:42:00,760 --> 00:42:08,600 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +622 +00:42:08,600 --> 00:42:13,380 +مجموعات + +623 +00:42:13,380 --> 00:42:20,350 +مجموعبالطبع يجب أن نفهم، يجب أن نعرف ماذا هي + +624 +00:42:20,350 --> 00:42:25,450 +الأسعار التي يجب أن نقل عدد المجموعات المتسابقة + +625 +00:42:25,450 --> 00:42:30,370 +لها، صحيح؟ لذلك، يجب أن نعرف الأسعار التي يجب أن + +626 +00:42:30,370 --> 00:42:34,850 +نعطيها على المجموعات المختلفة التي تم إصلاحهالأن + +627 +00:42:34,850 --> 00:42:38,330 +كما أخذنا في حالة رقم واحد، يجب أن نعرف الأسعار + +628 +00:42:38,330 --> 00:42:41,390 +لكي نستخدمها أو لكي نستخدمها لكي نستخدمها لكي + +629 +00:42:41,390 --> 00:42:41,550 +نستخدمها لكي نستخدمها لكي نستخدمها لكي نستخدمها + +630 +00:42:41,550 --> 00:42:41,890 +لكي نستخدمها لكي نستخدمها لكي نستخدمها لكي + +631 +00:42:41,890 --> 00:42:44,470 +نستخدمها لكي نستخدمها لكي نستخدمها لكي نستخدمها + +632 +00:42:44,470 --> 00:42:44,690 +لكي نستخدمها لكي نستخدمها لكي نستخدمها لكي + +633 +00:42:44,690 --> 00:42:46,190 +نستخدمها لكي نستخدمها لكي نستخدمها لكي نستخدمها + +634 +00:42:46,190 --> 00:42:51,170 +لكي نستخدمها + +635 +00:42:51,170 --> 00:42:58,270 +لكي نستخدمها لكي نستخدمها لكولكن إذا كان لدينا + +636 +00:42:58,270 --> 00:43:03,050 +مصطلح البداية، فسيكون مصطلح المصطلح المبادئي مصطلح + +637 +00:43:03,050 --> 00:43:06,110 +المصطلح المبادئي مصطلح المصطلح المبادئي مصطلح + +638 +00:43:06,110 --> 00:43:07,490 +المصطلح المبادئي مصطلح المصطلح المبادئي مصطلح + +639 +00:43:07,490 --> 00:43:16,130 +المصطلح المبادئي مصطلح المصطلح المبادئيطريقة رقم 4 + +640 +00:43:16,130 --> 00:43:19,550 +تقوم بتخطيط قيمة على مجموعات متساومة، بالطبع نحن + +641 +00:43:19,550 --> 00:43:22,910 +قمنا بتخطيط المجموعات المتساومة، وهي المعاملة + +642 +00:43:22,910 --> 00:43:27,070 +العامة، والأن نحن لدينا المعرفة عن المجموعات التي + +643 +00:43:27,070 --> 00:43:31,250 +يجب أن نعطيها على المجموعات المختلفة، لذلك رقم 4 + +644 +00:43:31,250 --> 00:43:36,470 +يجب أن نقل المجموعات إلى المجموعات المتساومةأو عدد + +645 +00:43:36,470 --> 00:43:40,330 +المجلدين المتقابلين، وهو كمية المجلدين المتقابلين + +646 +00:43:40,330 --> 00:43:41,870 +من المجلدين المتقابلين من المجلدين المتقابلين من + +647 +00:43:41,870 --> 00:43:42,890 +المجلدين المتقابلين من المجلدين المتقابلين من + +648 +00:43:42,890 --> 00:43:44,930 +المجلدين المتقابلين من المجلدين المتقابلين من + +649 +00:43:44,930 --> 00:43:45,490 +المجلدين المتقابلين من المجلدين المتقابلين من + +650 +00:43:45,490 --> 00:43:45,510 +المجلدين المتقابلين من المجلدين المتقابلين من + +651 +00:43:45,510 --> 00:43:46,310 +المجلدين المتقابلين من المجلدين المتقابلين من + +652 +00:43:46,310 --> 00:43:47,070 +المجلدين المتقابلين من المجلدين المتقابلين من + +653 +00:43:47,070 --> 00:43:50,850 +المجلدين المتقابلين من المجلدينTherefore step + +654 +00:43:50,850 --> 00:43:57,370 +number five we need to assign costs onto our first + +655 +00:43:57,370 --> 00:44:00,550 +category of finished goods and we need to assign + +656 +00:44:00,550 --> 00:44:04,990 +costs to our second category of unfinished goods + +657 +00:44:05,830 --> 00:44:13,750 +لذلك في كل حال يكون لديه مصطلح ينتهي ، يجب أن نقوم + +658 +00:44:13,750 --> 00:44:19,250 +بخطوط 5 أخرى مختلفة ، رقم 1 يكتشف المتطور ، رقم 2 + +659 +00:44:19,250 --> 00:44:22,310 +يكتشف المصطلح بمعنى المجموعات المناسبة ، رقم 3 + +660 +00:44:22,310 --> 00:44:26,230 +يكتشف مجموعات المجموعات المناسبة ، رقم 4 يكتشف + +661 +00:44:26,230 --> 00:44:29,410 +مجموعات المجموعات المناسبة ، ورقم 5 يجب أن نوصي + +662 +00:44:29,410 --> 00:44:31,770 +مجموعات المجموعات المناسبة إلى المجموعات المكملة + +663 +00:44:31,770 --> 00:44:39,470 +وإلى عملية العملدعونا نعتبر حالتنا ونرى المرحلات + +664 +00:44:39,470 --> 00:44:41,370 +المختلفة التي تم تصميمها + +665 +00:44:44,150 --> 00:44:50,930 +بالطبع كما رأينا من الوصولة إلى الوصولة إلى + +666 +00:44:50,930 --> 00:44:55,750 +الوصولة إلى الوصولة إلى الوصولة إلى الوصولة إلى + +667 +00:44:55,750 --> 00:45:07,910 +الوصولة + +668 +00:45:07,910 --> 00:45:14,770 +إلىلذلك، إذا بدأت هذه المجلدات، فسيكون لديها 100% + +669 +00:45:14,770 --> 00:45:18,570 +من المواد المباشرة، لذلك كما نرى هنا، أعطينا + +670 +00:45:18,570 --> 00:45:22,150 +المعلومات بأن عملية البرنامج كانت 100% من المواد + +671 +00:45:22,150 --> 00:45:26,530 +المباشرة، بينما كان لديها فقط 60% من مدى تغيير + +672 +00:45:28,330 --> 00:45:36,590 +السؤال هنا هو كيف حصلوا على ال 60% أو كمية انتهاء + +673 +00:45:36,590 --> 00:45:44,370 +عملية البرنامج بالنسبة للدفعات؟ ماذا تعتقد انهم + +674 +00:45:44,370 --> 00:45:48,290 +فعلوا لكي يحصلوا على هذا الكمية؟ + +675 +00:45:58,290 --> 00:46:04,130 +أنا أسأل كيف حصلوا على 60%؟ الـ 60% نفسه يعني هم + +676 +00:46:04,130 --> 00:46:08,610 +يقولون أن مجموعة الـ 225 + +677 +00:46:08,610 --> 00:46:11,170 +أكتر كانت مجموعة مجموعة مجموعة مجموعة مجموعة + +678 +00:46:11,170 --> 00:46:11,270 +مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة + +679 +00:46:11,270 --> 00:46:16,410 +مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة + +680 +00:46:16,410 --> 00:46:22,910 +مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة + +681 +00:46:22,910 --> 00:46:23,750 +مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة مجموعة + +682 +00:46:23,750 --> 00:46:27,220 +مجموعة مجموعة مجموIn order to get the sixty + +683 +00:46:27,220 --> 00:46:31,570 +percent In order to calculate the sixty percentال + +684 +00:46:31,570 --> 00:46:42,370 +60% ليس مخصصًا، إنه مخصصًا، باعتبار تجارب تجارب + +685 +00:46:42,370 --> 00:46:48,030 +تجارب التجارب أو دعنا نقول تجارب التجارب أو تجارب + +686 +00:46:48,030 --> 00:46:50,370 +التجارب أو تجارب التجارب أو تجارب التجارب + +687 +00:46:56,810 --> 00:47:01,090 +therefore the sixty percent is an estimated amount + +688 +00:47:01,090 --> 00:47:05,390 +of course estimating the this amount is difficult + +689 +00:47:05,390 --> 00:47:09,450 +it is not something that is easy to do therefore + +690 +00:47:09,450 --> 00:47:14,130 +the estimator of this percentage needs to be + +691 +00:47:14,130 --> 00:47:20,900 +someone that haveأه .. a high level of skill that + +692 +00:47:20,900 --> 00:47:25,460 +have a high level of expertise in order to be able + +693 +00:47:25,460 --> 00:47:31,740 +to estimate this percentage in a high or in an + +694 +00:47:31,740 --> 00:47:36,880 +accurate manner any questions؟ of course we are + +695 +00:47:36,880 --> 00:47:42,460 +going to complete inshallah our cases the next + +696 +00:47:42,460 --> 00:47:46,280 +timeThank you for listening and I'll see you + +697 +00:47:46,280 --> 00:47:47,680 +inshallah Saturday + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/w-NmpeEdGfE.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/w-NmpeEdGfE.srt new file mode 100644 index 0000000000000000000000000000000000000000..19c2a85fd32099e5ed5c1741053dfaadc176f5e3 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/w-NmpeEdGfE.srt @@ -0,0 +1,2238 @@ + +1 +00:00:21,800 --> 00:00:29,000 +الأخير مرة بدأنا بمشكلتنا أو بمشكلة 831 بالنسبة + +2 +00:00:29,000 --> 00:00:38,440 +للمشكلة، المطالبة الأولى كانت تخطيط رقم لترى كيف + +3 +00:00:38,440 --> 00:00:41,760 +يتم استخدام مدفع المدفع المستقبلي + +4 +00:00:45,070 --> 00:00:50,250 +أولاً كانت تجارب التخلص والثانية كانت تجارب التخلص + +5 +00:00:50,250 --> 00:00:52,090 +والثانية كانت تجارب التخلص والثانية كانت تجارب + +6 +00:00:52,090 --> 00:00:54,330 +التخلص والثانية كانت تجارب التخلص والثانية كانت + +7 +00:00:54,330 --> 00:01:01,430 +تجارب التخلص والثانية كانت تجارب التخلص والثانية + +8 +00:01:01,460 --> 00:01:06,660 +وانتظر حتى نهاية الوقت لكي تعتبر ما كان مجرد مصمم + +9 +00:01:06,660 --> 00:01:07,840 +مصمم مجرد مصمم مجرد مصمم مجرد مصمم مجرد مصمم مجرد + +10 +00:01:07,840 --> 00:01:08,800 +مصمم مجرد مصمم مجرد مصمم مجرد مصمم مجرد مصمم مجرد + +11 +00:01:08,800 --> 00:01:10,260 +مصمم مجرد مصمم مجرد مصمم مجرد مصمم مجرد مصمم مجرد + +12 +00:01:10,260 --> 00:01:10,540 +مصمم مجرد مصمم مجرد مصمم مجرد مصمم مجرد مصمم مجرد + +13 +00:01:10,540 --> 00:01:17,720 +مصمم مجرد مصمم مجرد مصمم مجرد مصمم مجرد مصم + +14 +00:01:17,740 --> 00:01:21,640 +للمجالات التخزينية، سوف نتعامل بـ Fixed + +15 +00:01:21,640 --> 00:01:25,020 +Manufacturing Overhead كما قلنا، كقيمة مستخدمية، + +16 +00:01:25,020 --> 00:01:29,240 +ولكن لـ Planning and Control، سوف نعتبر Fixed + +17 +00:01:29,240 --> 00:01:31,140 +Manufacturing Overhead كما هو مصمم مصمم مصمم مصمم + +18 +00:01:31,140 --> 00:01:32,420 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +19 +00:01:32,420 --> 00:01:34,540 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +20 +00:01:34,540 --> 00:01:35,220 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +21 +00:01:35,220 --> 00:01:46,340 +مصمم مصمم مصمم مصمم مصمم مصمم + +22 +00:01:48,050 --> 00:01:53,150 +لذلك باعتبار السؤال اللي سنستمر فيه اليوم إن شاء + +23 +00:01:53,150 --> 00:01:57,930 +الله، أعطونا الـ Fixed أو الـ Budgeted Fixed + +24 +00:01:57,930 --> 00:02:07,570 +Manufacturing Overhead لـ 17 مليون ريال و أيضًا + +25 +00:02:07,570 --> 00:02:12,630 +أعطونا الـ Budgeted Variable Manufacturing + +26 +00:02:12,630 --> 00:02:19,200 +Overhead، أعتقد بجزمة، ليس بالمقاومة. Per machine + +27 +00:02:19,200 --> 00:02:26,700 +hour تن دولار Therefore the + +28 +00:02:26,700 --> 00:02:29,540 +machine hours is our allocation base and they gave + +29 +00:02:29,540 --> 00:02:37,040 +us the denominator level to be one million One + +30 +00:02:37,040 --> 00:02:40,790 +million what? مليون ساعات ممتازة لأن إذا كانت + +31 +00:02:40,790 --> 00:02:45,490 +مصمماتنا مصممات الساعة، فسيكون مستوى المعرفة أيضًا + +32 +00:02:45,490 --> 00:02:51,210 +مصممات الساعة، هل لديك أسئلة؟ الآن دعنا نذهب إلى + +33 +00:02:51,210 --> 00:02:58,350 +حصة 2 من السؤال 831 حصة 2، من يريد أن يقرأ؟ + +34 +00:03:06,700 --> 00:03:10,080 +anyone would like to read for us? yes please + +35 +00:03:10,080 --> 00:03:15,440 +support that one million one hundred and twenty + +36 +00:03:15,440 --> 00:03:18,140 +five thousand machine hours were allowed to + +37 +00:03:18,140 --> 00:03:24,020 +actually operate since 2011 again + +38 +00:03:24,020 --> 00:03:28,220 +please again support that one million one hundred + +39 +00:03:28,220 --> 00:03:34,560 +and twenty five thousand yes + +40 +00:03:34,560 --> 00:03:38,030 +machine hours were allowed for actual hours + +41 +00:03:38,030 --> 00:03:46,750 +produced in 2012 yes + +42 +00:03:46,750 --> 00:03:51,770 +but one million one hundred fifty thousand actual + +43 +00:03:51,770 --> 00:03:59,710 +machine hours were used yes + +44 +00:03:59,710 --> 00:04:02,090 +actual manufacturing overhead .. actual + +45 +00:04:02,090 --> 00:04:06,790 +manufacturing overhead was twelve million + +46 +00:04:06,790 --> 00:04:10,510 +seventy five thousand dollars twelve million + +47 +00:04:10,510 --> 00:04:13,770 +seventy + +48 +00:04:13,770 --> 00:04:23,690 +five thousand dollars and seventy million + +49 +00:04:23,690 --> 00:04:24,450 +one hundred + +50 +00:04:31,690 --> 00:04:34,610 +The value of production over its period and + +51 +00:04:34,610 --> 00:04:36,330 +efficiency by years + +52 +00:04:39,040 --> 00:04:43,620 +هم يحتاجون لنا لنقوم بتخطيط الانتاجات المختلفة، + +53 +00:04:43,620 --> 00:04:47,300 +ويحتاجون لنا لنقوم بتخطيط الانتاجات المالية + +54 +00:04:47,300 --> 00:04:53,000 +للتصنيف المستخدم، ويحتاجون + +55 +00:04:53,000 --> 00:04:54,220 +لنا لنقوم بتخطيط الانتاجات المالية للتصنيف + +56 +00:04:54,220 --> 00:04:58,340 +المستخدم، ويحتاجون لنا لنقوم بتخطيط الانتاجات + +57 +00:04:58,340 --> 00:04:59,880 +المالية للتصنيف المستخدم، ويحتاجون لنا لنقوم + +58 +00:04:59,880 --> 00:05:01,540 +بتخطيط الانتاجات المالية للتصنيف المستخدم، + +59 +00:05:01,540 --> 00:05:01,660 +ويحتاجون لنا لنقوم بتخطيط الانتاجات المالية + +60 +00:05:01,660 --> 00:05:03,860 +للتصنيف المستخدم، ويحتاجون لنا لنقوم بتخطيط + +61 +00:05:03,860 --> 00:05:08,120 +الانتاجات طبعاً، أعطونا بعض المعلومات، أعطونا 1 + +62 +00:05:08,120 --> 00:05:12,740 +مليون 125 ألف ساعة عملية عملية عملية عملية عملية + +63 +00:05:12,740 --> 00:05:12,860 +عملية عملية عملية عملية عملية عملية عملية عملية + +64 +00:05:12,860 --> 00:05:13,740 +عملية عملية عملية عملية عملية عملية عملية عملية + +65 +00:05:13,740 --> 00:05:13,800 +عملية عملية عملية عملية عملية عملية عملية عملية + +66 +00:05:13,800 --> 00:05:14,920 +عملية عملية عملية عملية عملية عملية عملية عملية + +67 +00:05:14,920 --> 00:05:19,760 +عملية عملية عملية عملية عملية عملية عملية عملية + +68 +00:05:19,760 --> 00:05:26,570 +عملية عملية هو عدد ميزاني مفروم لأنهم قالوا لنا + +69 +00:05:26,570 --> 00:05:31,590 +إن هذا يسمح لنا بإدارة نتيجة حقيقية هذا يعني أن 1 + +70 +00:05:31,590 --> 00:05:36,310 +مليون 125 ألف عمالين عمالين عمالين عمالين + +71 +00:05:36,310 --> 00:05:37,290 +عمالين عمالين عمالين عمالين عمالين عمالين عمالين + +72 +00:05:37,290 --> 00:05:39,170 +عمالين عمالين عمالين عمالين عمالين عمالين عمالين + +73 +00:05:39,170 --> 00:05:39,330 +عمالين عمالين عمالين عمالين عمالين عمالين عمالين + +74 +00:05:39,330 --> 00:05:39,510 +عمالين عمالين عمالين عمالين عمالين عمالين عمالين + +75 +00:05:39,510 --> 00:05:39,850 +عمالين عمالين عمالين عمالين عمالين عمالين عمالين + +76 +00:05:39,850 --> 00:05:43,410 +عمالين عمالين + +77 +00:05:43,410 --> 00:05:50,990 +عم + +78 +00:05:51,030 --> 00:05:54,630 +ومن ثم نحصل على نتيجة الحصول على نتيجة الحصول على + +79 +00:05:54,630 --> 00:05:55,890 +نتيجة الحصول على نتيجة الحصول على نتيجة الحصول على + +80 +00:05:55,890 --> 00:05:57,970 +نتيجة الحصول على نتيجة الحصول على نتيجة الحصول على + +81 +00:05:57,970 --> 00:06:01,510 +نتيجة الحصول على نتيجة الحصول على نتيجة الحصول على + +82 +00:06:01,510 --> 00:06:03,090 +نتيجة الحصول على نتيجة الحصول على نتيجة الحصول على + +83 +00:06:03,090 --> 00:06:05,450 +نتيجة الحصول على نتيجة الحصول على نتيجة الحصول على + +84 +00:06:05,450 --> 00:06:06,370 +نتيجة الحصول على نتيجة الحصول على نتيجة الحصول على + +85 +00:06:06,370 --> 00:06:08,690 +نتيجة الحصول على نتيجة الحصول على نتيجة الحصول على + +86 +00:06:08,690 --> 00:06:17,210 +نتيجة الحصول على نتيجة الحصول على نتيجة الحصول على + +87 +00:06:17,210 --> 00:06:22,250 +نتيجة الحصول على إذا كنا نحتاج لنقوم بالتخطيط من + +88 +00:06:22,250 --> 00:06:25,310 +المستخدم ومن المستخدم ومن المستخدم ومن المستخدم + +89 +00:06:25,310 --> 00:06:25,750 +ومن المستخدم ومن المستخدم ومن المستخدم ومن + +90 +00:06:25,750 --> 00:06:26,370 +ومن المستخدم ومن المستخدم ومن المستخدم ومن + +91 +00:06:26,370 --> 00:06:27,710 +المستخدم ومن المستخدم ومن المستخدم ومن المستخدم + +92 +00:06:27,710 --> 00:06:30,050 +ومن المستخدم ومن المستخدم ومن المستخدم ومن + +93 +00:06:30,050 --> 00:06:30,210 +المستخدم ومن المستخدم ومن المستخدم ومن المستخدم + +94 +00:06:30,210 --> 00:06:31,950 +ومن المستخدم ومن المستخدم ومن المستخدم ومن + +95 +00:06:31,950 --> 00:06:32,970 +المستخدم ومن المستخدم ومن المستخدم ومن المستخدم + +96 +00:06:32,970 --> 00:06:37,710 +ومن المستخدم ومن + +97 +00:06:37,710 --> 00:06:47,050 +المستخدم ومن + +98 +00:06:47,050 --> 00:06:56,770 +المستو بعد ذلك الواقع الواقع + +99 +00:06:56,770 --> 00:07:06,230 +المضمون بالرقم المدفوع و بعد + +100 +00:07:06,230 --> 00:07:12,830 +ذلك المدفوع المسلسل المدفوع المدفوع المدفوع + +101 +00:07:12,830 --> 00:07:14,370 +المدفوع المدفوع المدفوع المدفوع المدفوع المدفوع + +102 +00:07:14,370 --> 00:07:17,970 +المدفوع المدفوع المدفوع المدفوع المدفوع المدفوع + +103 +00:07:17,970 --> 00:07:18,050 +المدفوع المدفوع المدفوع المدفوع المدفوع المدفوع + +104 +00:07:18,050 --> 00:07:18,610 +المدفوع المدف + +105 +00:07:21,620 --> 00:07:26,440 +والنهاية نحتاج الـ Allocated اللي هو نفسه بالنسبة + +106 +00:07:26,440 --> 00:07:30,800 +لـ Flexible Budget المقدمة المقدمة المقدمة المقدمة + +107 +00:07:30,800 --> 00:07:31,740 +المقدمة المقدمة المقدمة المقدمة المقدمة المقدمة + +108 +00:07:31,740 --> 00:07:36,720 +المقدمة المقدمة المقدمة المقدمة المقدمة المقدمة + +109 +00:07:36,720 --> 00:07:37,860 +المقدمة المقدمة المقدمة المقدمة المقدمة المقدمة + +110 +00:07:37,860 --> 00:07:37,980 +المقدرة المقدرة المقدرة المقدرة المقدرة المقدرة + +111 +00:07:37,980 --> 00:07:38,000 +المقدرة المقدرة المقدرة المقدرة المقدرة المقدرة + +112 +00:07:38,000 --> 00:07:38,200 +المقدرة المقدرة المقدرة المقدرة المقدرة المقدرة + +113 +00:07:42,260 --> 00:07:44,400 +الشركة التي تستخدم المصادر الموجودة في المصادر + +114 +00:07:44,400 --> 00:07:46,360 +الموجودة في المصادر الموجودة في المصادر الموجودة + +115 +00:07:46,360 --> 00:08:04,060 +في المصادر الموجودة في المصادر الموجودة في المصادر + +116 +00:08:06,230 --> 00:08:10,790 +الان نحتاج لنزيل المدفع الواقعي للساعات المشغولة + +117 +00:08:10,790 --> 00:08:15,570 +بقيمة المدفع الواقعي للساعات المشغولة بقيمة المدفع + +118 +00:08:15,570 --> 00:08:17,830 +الواقعي which is one million one hundred and fifty + +119 +00:08:19,410 --> 00:08:25,090 +بالتالي 1 مليون 150 ألف ساعة عملية عملية عملية + +120 +00:08:25,090 --> 00:08:25,670 +عملية عملية عملية عملية عملية عملية عملية عملية + +121 +00:08:25,670 --> 00:08:27,350 +عملية عملية عملية عملية عملية عملية عملية عملية + +122 +00:08:27,350 --> 00:08:28,230 +عملية عملية عملية عملية عملية عملية عملية عملية + +123 +00:08:28,230 --> 00:08:28,330 +عملية عملية عملية عملية عملية عملية عملية عملية + +124 +00:08:28,330 --> 00:08:32,170 +عملية عملية عملية عملية عملية عملية عملية عملية + +125 +00:08:32,170 --> 00:08:32,530 +عملية عملية عملية عملية عملية عملية عملية عملية + +126 +00:08:32,530 --> 00:08:37,490 +عملية عملية عملية عملية عملية عملية عملية عملية + +127 +00:08:37,490 --> 00:08:47,590 +عملية عملية عمل + +128 +00:08:49,270 --> 00:08:55,070 +السنة الماضية ستكون 500 ألف ألف دولار. هل لديك + +129 +00:08:55,070 --> 00:09:00,130 +أسئلة؟ الوضع + +130 +00:09:00,130 --> 00:09:03,870 +المستقبلي يجب أن نزيل ساعات البرامج المستقبلية + +131 +00:09:06,690 --> 00:09:15,050 +بسرعة المدفع، لذلك المدفع المسلح سيكون 1,125 + +132 +00:09:15,050 --> 00:09:19,630 +,000 × 10 + +133 +00:09:19,630 --> 00:09:22,750 +,000 + +134 +00:09:22,750 --> 00:09:30,570 +$ المدفع المسلح سيكون 11,250,000$ + +135 +00:09:35,910 --> 00:09:40,570 +الآن سوف نستخدم الوقت الموجود في البرنامج ونستخدم + +136 +00:09:40,570 --> 00:09:41,290 +الوقت الموجود في البرنامج ونستخدم الوقت الموجود في + +137 +00:09:41,290 --> 00:09:48,210 +البرنامج ونستخدم الوقت الموجود في البرنامج ونستخدم + +138 +00:09:48,210 --> 00:09:52,530 +الوقت الموجود في البرنامج ونستخدم الوقت الموجود في + +139 +00:09:52,530 --> 00:09:55,310 +البرنامج ونستخدم الوقت الموجود في البرنامج ونستخدم + +140 +00:09:56,410 --> 00:10:01,730 +وسنستخدم مدى عامة الهواتف التي تسمح بالخروج + +141 +00:10:01,730 --> 00:10:06,770 +الحقيقي، لذلك سنزداد الـ 10$ بالـ 1,125 مليون $، + +142 +00:10:06,770 --> 00:10:09,230 +والتي ستكون نفسها من مدى عامة الهواتف التي تسمح + +143 +00:10:09,230 --> 00:10:12,390 +بالـ 10,125 مليون $، لأن كما قلنا، لن يكون هناك + +144 +00:10:12,390 --> 00:10:15,030 +مختلفة أو مختلفة في مدى عامة الهواتف التي تسمح + +145 +00:10:15,030 --> 00:10:19,550 +بالـ 10,125 مليون $ لعامة الهواتف التي تسمح بالـ 10$ + +146 +00:10:19,550 --> 00:10:21,750 +,125 مليون $ لعامة الهواتف التي تسمح بالـ 10,125 + +147 +00:10:21,750 --> 00:10:23,970 +مليون $. + +148 +00:10:27,650 --> 00:10:31,770 +مزلنا من قيمة الوالدة التي هي 10 دولار وهو 11 + +149 +00:10:31,770 --> 00:10:40,630 +مليون 150 ألف دولار أولاً من كل شيء، لن نكون لدينا + +150 +00:10:40,630 --> 00:10:42,270 +أبداً تغيير مصمم المصمم + +151 +00:10:48,070 --> 00:10:55,070 +بحذف أن لا تضع قيمة حتى لو كانت ازرع لا تضع ازرع + +152 +00:10:55,070 --> 00:11:01,090 +دولار هنا لن يكون هناك ازرع إذا كنت تعتبر هذا ازرع + +153 +00:11:01,090 --> 00:11:06,310 +هذا يعني أنه يمكن أن يكون ازرع إذا كانت الموضوع + +154 +00:11:06,310 --> 00:11:12,710 +مختلفة لذلك يجب أن نضع أن هذا لن يكون ازرع لا تضع + +155 +00:11:12,710 --> 00:11:19,250 +ازرع دولار هنا بالطبع سيكون لدينا مقارنة تسريعية، + +156 +00:11:19,250 --> 00:11:24,490 +يجب أن يكون لدينا مقارنة 11.2 مليون، لكن لدينا + +157 +00:11:24,490 --> 00:11:33,290 +مقارنة 11.5 مليون، لذلك لدينا 250,000$ كمقارنة غير + +158 +00:11:33,290 --> 00:11:37,190 +مفيدة، وهي بالطبع مقارنة تسريعية + +159 +00:11:45,530 --> 00:11:50,710 +على الجانب الآخر، يجب + +160 +00:11:50,710 --> 00:11:56,810 +أن نقول فقط 11,500,000، ولكننا قلنا أكثر، لذلك هذا + +161 +00:11:56,810 --> 00:12:05,730 +أيضًا مختلفًا مختلفًا. الفرق بين الاثنين هو 575,000 + +162 +00:12:05,730 --> 00:12:12,510 +دولار، وهو تخزين مختلف. + +163 +00:12:14,720 --> 00:12:22,060 +بالطبع هذه أيضًا الاختصارات الاجتماعية واختصارات + +164 +00:12:22,060 --> 00:12:29,800 +الاستفادة تعتبر أيضًا اختصارات الوضع المستقبلي + +165 +00:12:36,470 --> 00:12:40,670 +بالطبع كلاهما غير مفيدين، لذلك تجارب الميزانية + +166 +00:12:40,670 --> 00:12:49,690 +الفلسفية ستكون 825 ألف دولار غير مفيدة وفلسفة + +167 +00:12:49,690 --> 00:12:53,030 +تجارب الميزانية الفلسفية وبالطبع لسنا لدينا تجارب + +168 +00:12:53,030 --> 00:13:01,610 +مصممة مصممة مصممة مصممة مصممة مصممة مصممة + +169 +00:13:10,990 --> 00:13:13,990 +any questions؟ now let us consider on the other + +170 +00:13:13,990 --> 00:13:16,510 +hand of course this is for the variable + +171 +00:13:16,510 --> 00:13:24,010 +manufacturing overhead yes any questions؟ + +172 +00:13:24,010 --> 00:13:29,570 +five hundred and seventy + +173 +00:13:29,570 --> 00:13:32,070 +five not five hundred and fifty yes + +174 +00:13:36,730 --> 00:13:40,730 +بالتالي، دعونا نعتبر الـ Fixed Manufacturing + +175 +00:13:40,730 --> 00:13:45,890 +Overhead. ستستخدم نفس الـ Columnar Presentation. + +176 +00:13:48,770 --> 00:13:51,070 +سنبدأ مع الـ Actual. + +177 +00:13:54,030 --> 00:14:00,950 +و بالطبع، قيمة lump-sum. وهي قيمة مثل قيمة + +178 +00:14:00,950 --> 00:14:04,980 +Flexible Budget و Static Budget. ومن ثم المدفع + +179 +00:14:04,980 --> 00:14:09,760 +المستقل المستقل المستقل المستقل المستقل المستقل + +180 +00:14:09,760 --> 00:14:12,540 +المستقل المستقل المستقل المستقل المستقل المستقل + +181 +00:14:12,540 --> 00:14:13,320 +المستقل المستقل المستقل المستقل المستقل المستقل + +182 +00:14:13,320 --> 00:14:13,480 +المستقل المستقل المستقل المستقل المستقل المستقل + +183 +00:14:13,480 --> 00:14:19,020 +المستقل المستقل المستقل المستقل المستقل المستقل + +184 +00:14:19,020 --> 00:14:20,420 +المستقل المستقل المستقل المستقل المستقل المستقل + +185 +00:14:20,420 --> 00:14:21,340 +المستقل المستقل المستقل المستقل المستقل المستقل + +186 +00:14:21,340 --> 00:14:21,360 +المستقل المستقل المستقل المستقل المستقل المستقل + +187 +00:14:21,360 + +223 +00:16:41,030 --> 00:16:54,540 +19 مليون و 125 ألف دفعة + +224 +00:16:54,540 --> 00:17:00,360 +كما يمكننا أن نرى هنا لدينا تغيير في المصمم + +225 +00:17:00,360 --> 00:17:05,480 +الطبيعي بالطبع أعطانا 19 مليون + +226 +00:17:08,580 --> 00:17:14,280 +بما أننا يجب أن نجمع فقط 17 مليون، لماذا لم نجمع 19 + +227 +00:17:14,280 --> 00:17:19,360 +مليون أكثر من 17 مليون؟ لأننا كان لدينا أكثر ساعات + +228 +00:17:19,360 --> 00:17:22,560 +عملية مما قررنا، لأن كما يمكننا أن نرى هنا 1 + +229 +00:17:22,560 --> 00:17:27,740 +مليون و 125 ألف أكثر من المليون الذي كان استخدامه + +230 +00:17:27,740 --> 00:17:34,540 +لتخطيط 17 دولار، صحيح؟ لأن الفرق بين المليون و 1 + +231 +00:17:34,540 --> 00:17:37,380 +مليون و 125 ألف هو هذا التغيير في المدى + +232 +00:17:37,380 --> 00:17:37,500 +التطبيقية + +233 +00:17:41,430 --> 00:17:49,270 +والفرق بين الـ 19 مليون و 125 ألف و 17 مليون هو + +234 +00:17:49,270 --> 00:17:53,630 +مليونان و 125 ألف + +235 +00:17:53,630 --> 00:17:54,170 +(This line and the following lines 236-241 are repetitions and should be removed) + +241 +00:17:59,250 --> 00:18:08,550 +مليون و + +242 +00:18:08,940 --> 00:18:14,700 +طبعاً، كما يمكننا أن نرى هنا 17 مليون و 17 مليون لا + +243 +00:18:14,700 --> 00:18:17,940 +يوجد + +244 +00:18:17,940 --> 00:18:24,080 +أرقام مختلفة. دائماً سيكون لدينا هذان + +245 +00:18:24,080 --> 00:18:26,980 +المقامان يكونان متساويين، لذلك لن يكون لدينا أرقام + +246 +00:18:26,980 --> 00:18:34,040 +مختلفة. طبعاً + +247 +00:18:34,040 --> 00:18:36,440 +لدينا فرق هنا بين الواقعي + +248 +00:18:39,400 --> 00:18:42,580 +والقيمة المفاجئة (lump sum) أو القيمة المستقبلية أو + +249 +00:18:42,580 --> 00:18:47,940 +القيمة الحالية بقيمة 100000، يجب أن نحصل فقط على + +250 +00:18:47,940 --> 00:18:53,040 +قيمة 17 مليون، ولكننا قمنا بقيمة 100000 أكثر، لذلك + +251 +00:18:53,040 --> 00:19:05,000 +هذا مستقبل غير مناسب للغاية، بالطبع. + +252 +00:19:05,000 --> 00:19:10,340 +القيمة المستقبلية أو القيمة الحالية، التغيير + +253 +00:19:10,340 --> 00:19:15,240 +في المجلد هو المقاومة والاستثمار. طبعاً لا يوجد لدينا + +254 +00:19:15,240 --> 00:19:20,240 +أي استثمار، لذلك دائماً التغيير في المجلد من المجلد + +255 +00:19:20,240 --> 00:19:22,100 +المستخدم. المجلد المستخدم هو التغيير في المجلد + +256 +00:19:22,100 --> 00:19:22,540 +(This line and the following lines 257-261 are repetitions and should be removed) + +262 +00:19:35,140 --> 00:19:39,060 +المستخدم. هو بالطبع هنا نحن لدينا نفس + +263 +00:19:39,060 --> 00:19:39,980 +(This line and the following lines 264-266 are repetitions and should be removed) + +267 +00:19:59,410 --> 00:20:05,610 +بالطبع، كما ترون، هذه الأسئلة هي أسهل لأنها تعطي لنا + +268 +00:20:05,610 --> 00:20:09,270 +كل المعلومات التي نحتاجها. كما نستطيع أن نرى، كانوا + +269 +00:20:09,270 --> 00:20:11,670 +يعطوننا الـ Budgeted Fixed Manufacturing Overhead + +270 +00:20:11,670 --> 00:20:13,650 +و Budgeted Variable Manufacturing Overhead per + +271 +00:20:13,650 --> 00:20:17,190 +Machine Hour. قاموا بإعطائنا مستوى الإنتاج وقاموا + +272 +00:20:17,190 --> 00:20:21,430 +بإعطائنا عدد الساعات المُشغّلة، أو عدد الساعات + +273 +00:20:21,430 --> 00:20:24,310 +المُشغّلة المُعتمدة للإنتاج، وقاموا بإعطائنا عدد + +274 +00:20:24,310 --> 00:20:26,190 +(This line is a repetition and should be removed) + +275 +00:20:26,190 --> 00:20:26,810 +(This line is a repetition and should be removed) + +276 +00:20:26,810 --> 00:20:27,890 +(This line is a repetition and should be removed) + +277 +00:20:27,890 --> 00:20:28,110 +(This line is a repetition and should be removed) + +278 +00:20:28,110 --> 00:20:31,410 +(This line is a repetition and should be removed) + +279 +00:20:31,410 --> 00:20:35,810 +(This line is a repetition and should be removed) + +280 +00:20:35,810 --> 00:20:39,250 +(This line is a repetition and should be removed) + +281 +00:20:44,730 --> 00:20:45,670 +Any questions? + +282 +00:20:48,630 --> 00:20:51,490 +Now let us consider number three, please. + +283 +00:20:55,590 --> 00:20:59,950 +Yes. What is the amount of the under or over + +284 +00:20:59,950 --> 00:21:02,450 +allocated variable manufacturing overhead and the + +285 +00:21:02,450 --> 00:21:04,690 +under or over allocated fixed manufacturing + +286 +00:21:04,690 --> 00:21:08,010 +overhead? Why are the fixed and variable values of + +287 +00:21:08,010 --> 00:21:11,290 +the under or over allocated overhead amount almost + +288 +00:21:11,290 --> 00:21:14,070 +the same for variable manufacturing overhead, but + +289 +00:21:14,070 --> 00:21:16,750 +rarely the same for fixed manufacturing overhead? + +290 +00:21:17,570 --> 00:21:22,750 +لذلك، أولاً، يحتاجون إلينا لنقل الإنتاج أو الإنتاج + +291 +00:21:22,750 --> 00:21:25,450 +المتوسط من المستخدم والمُصْدَر المُقَاوِم. ماذا تعتقد + +292 +00:21:25,450 --> 00:21:29,690 +بإنتاج المُستخدم أو المُستخدم المُتَوَسّط من المُستخدم + +293 +00:21:29,690 --> 00:21:36,750 +والمُصْدَر المُقَاوِم؟ بالطبع في Cost Accounting I، خلقنا + +294 +00:21:36,750 --> 00:21:41,230 +مصطلح الإنتاج والإنتاج المُتَوَسّط، وقُلنا أن + +295 +00:21:41,230 --> 00:21:46,950 +المُعَدّل المُتَوَسّط أو المُعَدّل المُتَوَسّط يُمكِن أن يُحدّد + +296 +00:21:46,950 --> 00:21:51,850 +بِالْفَرْق بين المُعَدّل المُتَوَسّط والمُعَدّل الفعلي. + +297 +00:21:51,850 --> 00:21:59,550 +لذلك، الفرق بين هذا القسم وهذا القسم هو المُعَدّل + +298 +00:21:59,550 --> 00:22:04,900 +المُتَوَسّط أو المُعَدّل المُتَوَسّط. بالتالي، كل مجموعة من + +299 +00:22:04,900 --> 00:22:09,480 +التغييرات، رغم أنها تستخدم، رغم أنها تستخدم، رغم + +300 +00:22:09,480 --> 00:22:10,860 +(This line and the following lines 301-306 are repetitions and should be removed) + +306 +00:22:14,940 --> 00:22:28,620 +تستخدم، + +307 +00:22:28,620 --> 00:22:33,730 +أنها تستخدم. بالطبع، كما نستطيع أن نرى هنا نحن نجمع فقط + +308 +00:22:33,730 --> 00:22:38,350 +11 مليون و 250 ألف، ولكن القيمة الواحدة كانت 12 + +309 +00:22:38,350 --> 00:22:43,550 +مليون، لذلك هل هذا اتجاه أم اتجاه؟ هذا اتجاه + +310 +00:22:43,550 --> 00:22:49,490 +مُؤَشّر لدفعنا لقيمة الواحدة التي اتجهت هي نفس + +311 +00:22:49,490 --> 00:22:55,210 +الشيء، التي هي الاختلافات المفضّلة، لذلك هذا اتجاه + +311 +00:23:04,150 --> 00:23:08,170 +بقيّة الـ Flexible Budget Variance و Production + +312 +00:23:08,170 --> 00:23:10,170 +Volume Variance. بالطبع، الـ Production Volume + +313 +00:23:10,170 --> 00:23:12,630 +Variance، لن يكون لدينا قيمة Production Volume + +314 +00:23:12,630 --> 00:23:14,690 +Variance في الـ Variable Manufacturing Overhead. + +315 +00:23:14,690 --> 00:23:18,970 +لذلك، الـ Under Allocation أو الـ Over Allocation + +316 +00:23:18,970 --> 00:23:22,670 +من Variable Manufacturing Overhead الآن هي قيمة + +317 +00:23:22,670 --> 00:23:31,250 +Flexible Budget Variance، لذلك بقيمة 825000. + +318 +00:23:37,030 --> 00:23:41,910 +الآن، بالنسبة للـ Fixed، مرة أخرى، هو نفس الشيء، + +319 +00:23:41,910 --> 00:23:49,050 +نحن نجمع 19 مليون و 125 ألف، باعتبارنا، ولكن + +320 +00:23:49,050 --> 00:23:52,870 +القيمة الواقعية كانت 17 مليون و 100 ألف، لذلك + +321 +00:23:52,870 --> 00:23:57,950 +نجمع أكثر من الواقعي، لذلك هذا مجرد تخصيص زائد. + +322 +00:24:07,060 --> 00:24:13,160 +therefore this is an over allocation of + +323 +00:24:13,160 --> 00:24:17,260 +course. + +324 +00:24:17,260 --> 00:24:20,820 +We have unfavorable and favorable, therefore it + +325 +00:24:20,820 --> 00:24:24,520 +would be two million. Of course, it would be an + +326 +00:24:24,520 --> 00:24:26,840 +over allocation by the amount of two million + +327 +00:24:26,840 --> 00:24:38,720 +twenty-five thousand dollars. Any questions? Of + +328 +00:24:38,720 --> 00:24:46,220 +course, any + +329 +00:24:46,220 --> 00:24:52,940 +questions? + +330 +00:24:52,940 --> 00:24:55,980 +If you have any questions, please do not hesitate + +331 +00:24:55,980 --> 00:25:02,210 +to ask. بالطبع، وفقاً لتطبيق الواقعي، قالوا: لماذا + +332 +00:25:02,210 --> 00:25:07,250 +نَبقَى دائماً لدينا دفعة أو دفعة أو دفعة؟ (This line and the following lines 333-336 are repetitions and should be removed) + +337 +00:25:12,330 --> 00:25:21,270 +دفعة. الاستخدام أو الاستخدام للبيانات التجارية + +338 +00:25:21,270 --> 00:25:26,240 +المستخدمة سيكون أيضاً (This line and the following lines 339 are repetitions and should be removed) + +340 +00:25:58,700 --> 00:26:05,220 +نمبر أربعة؟ هل + +341 +00:26:05,220 --> 00:26:17,440 +ترغب في تقريرها لنا؟ نمبر أربعة؟ نعم، بفضل الله، نعم (This line and the following lines 342-346 are repetitions and should be removed) + +347 +00:26:29,700 --> 00:26:37,760 +أو ماذا كان تأثير تغيير مستوى الإنتاج من مليون ساعة على + +348 +00:26:37,760 --> 00:26:45,360 +مليون وثلاثمئة وعشرة آلاف ساعة؟ هل سيؤثر على + +349 +00:26:45,360 --> 00:26:49,100 +التصنيف التقليدي؟ هل سيؤثر على التصنيف + +350 +00:26:49,100 --> 00:26:54,200 +التقليدي؟ أو هل سيؤثر على كلاهما؟ فقط التصنيف + +351 +00:26:54,200 --> 00:26:55,900 +التقليدي. لماذا فقط التصنيف التقليدي؟ + +352 +00:27:02,180 --> 00:27:07,460 +Yes, excellent. Therefore, by changing the + +353 +00:27:07,460 --> 00:27:14,050 +denominator level، سوف نغيّر عدد المُستخدم في (This line and the following lines 354-361 are repetitions and should be removed) + +362 +00:27:38,740 --> 00:27:47,500 +هل هناك وجهة تأثير أو تأثير على المصادر المستخدمة؟ + +363 +00:27:49,040 --> 00:27:53,400 +دعنا نرى هنا، نستخدم 12.75 مليون، بالطبع + +364 +00:27:53,400 --> 00:27:57,540 +الواقعي، لن يتأثر، بالطبع، بمستوى الإنتاج، + +365 +00:27:57,540 --> 00:28:02,680 +والذي هو المُقدّر. هنا نستخدم المُقدّر الواقعي + +366 +00:28:02,680 --> 00:28:06,840 +المُضمون بالرقم المُواجِه. الرقم المُواجِه لم يتم + +367 +00:28:06,840 --> 00:28:14,620 +تخصيصه أو كان يُخصّص من طريقة كيفية تخصيص رقم + +368 +00:28:14,620 --> 00:28:16,860 +(This line is a repetition and should be removed) + +369 +00:28:19,130 --> 00:28:21,430 +Cost pool divided by the number of units of the + +370 +00:28:21,430 --> 00:28:24,090 +allocation base. Therefore, the cost pool divided + +371 +00:28:24,090 --> 00:28:29,270 +by the number of units of the allocation base, the + +372 +00:28:29,270 --> 00:28:33,290 +denominator level would change, correct? But + +373 +00:28:33,290 --> 00:28:35,470 +according to our understanding of the variable + +374 +00:28:35,470 --> 00:28:39,190 +manufacturing overhead, if the denominator level + +375 +00:28:39,190 --> 00:28:42,510 +changes, the cost pool would also change, correct? + +376 +00:28:42,850 --> 00:28:44,990 +Therefore, the ten dollars would stay the same. + +377 +00:28:46,300 --> 00:28:49,500 +بالنسبة لقرارنا في Cost Accounting I، قلنا أن + +378 +00:28:49,500 --> 00:28:59,240 +(This line and the following lines 379-386 are repetitions and should be removed) + +387 +00:29:15,200 --> 00:29:18,180 +مع عدد المجموعات من مجموعة الـ Allocation Base أو + +388 +00:29:18,180 --> 00:29:22,780 +مجموعات المجموعات العامة من مجموعة الـ Allocation + +389 +00:29:22,780 --> 00:29:25,680 +Base، إذا كان عدد المجموعات من مجموعة الـ + +390 +00:29:25,680 --> 00:29:31,200 +Allocation Base يتغير أو يزداد بـ 10%، بحسب فهمنا + +391 +00:29:31,200 --> 00:29:41,020 +(This line and the following lines 392-397 are repetitions and should be removed) + +397 +00:29:41,020 --> 00:29:48,730 +العام. بالتالي، حتى لو تم تغيير مستوى المعدل إلى 1,360 + +398 +00:29:48,730 --> 00:29:56,130 +,000 ساعة صناعة، فسأحصل أيضاً على 10 دولار في ساعة + +399 +00:29:56,130 --> 00:30:01,190 +صناعة، كمساعدة تجارب التصنيع. لذلك، كما يمكننا أن نرى + +400 +00:30:01,190 --> 00:30:24,630 +(This line and the following lines 401-404 are repetitions and should be removed) + +405 +00:30:24,630 --> 00:30:29,730 +10. بسبب أننا سنقوم بتقليل رقم الكلفة، التي هي 17 مليون + +406 +00:30:29,730 --> 00:30:35,870 +بمجموعة أكبر من ساعات الموظفة، لذلك ستتخفض الكلفة + +407 +00:30:35,870 --> 00:30:41,870 +السابقة من 17 دولار. لذلك، ما هو الأثر + +408 +00:30:41,870 --> 00:30:47,430 +الجديد أو الأثر + +409 +00:30:47,430 --> 00:30:50,150 +الجديد لساعات الموظفة؟ + +410 +00:30:52,810 --> 00:31:14,390 +(This line and the following lines 411 are repetitions and should be removed) + +412 +00:31:19,110 --> 00:31:25,170 +سوف تتغير لأننا سنضيف نفس المعدل أو نفس الـCost pool + +413 +00:31:25,170 --> 00:31:30,570 +أو نفس المعدل، بمعدل تغير من مستوى المعدل الذي + +414 +00:31:30,570 --> 00:31:38,950 +سيكون 1360000، وهو 12.5$ في ساعة البرنامج. + +415 +00:31:42,030 --> 00:32:09,350 +(This line and the following lines 416-422 are repetitions and should be removed) + +423 +00:32:11,760 --> 00:32:16,800 +17 مليون و + +424 +00:32:16,800 --> 00:32:26,160 +المُخصّص سيكون 12.5 دولار، مُرتفع من الساعات + +425 +00:32:26,160 --> 00:32:31,160 +المُشغّلة أو الساعات المُشغّلة للخروج الحقيقي، 1 + +426 +00:32:31,160 --> 00:32:40,400 +مليون و 125 ألف ساعة مُشغّلة ستكون 14 مليون و 62 + +427 +00:32:40,400 --> 00:32:41,780 +ألف و 500. + +428 +00:32:50,390 --> 00:33:08,490 +(This line and the following lines 429-437 are repetitions and should be removed) + +438 +00:33:20,680 --> 00:33:25,020 +five hundred. Of course, would it be + +439 +00:33:29,030 --> 00:33:31,970 +هل كانت مُفيدة أم غير مُفيدة؟ بالطبع كما نستطيع أن + +440 +00:33:31,970 --> 00:33:36,190 +نرى هنا، المُخصّص لم يكن أقل من 17 مليون، + +441 +00:33:36,190 --> 00:33:43,230 +لماذا؟ لأنه بالنسبة للقد كانت المساعدة 1.125 مليون، + +442 +00:33:43,230 --> 00:33:50,410 +التي أقل من المساعدة 1.360 مليون، لذلك استخدمنا + +443 +00:33:50,410 --> 00:33:55,470 +أقل ساعات المساعدة، لذلك هي مُختلفة، غير مُفيدة. + +444 +00:33:57,870 --> 00:34:02,050 +لذلك لم نجعلها تنتج كما كان مُتَوَقّعاً. هذا هو المعنى. + + +445 +00:34:02,050 --> 00:34:06,970 +مجموعة الوزيرات بالطبع تقريبا + +446 +00:34:06,970 --> 00:34:10,930 +تقريبا + +447 +00:34:10,930 --> 00:34:15,330 +تقريبا + +448 +00:34:15,330 --> 00:34:15,430 +تقريبا + +449 +00:34:15,430 --> 00:34:15,810 +تقريبا + +450 +00:34:15,810 --> 00:34:25,630 +تقريبا + +451 +00:34:27,860 --> 00:34:32,720 +القيم المجموعة هذه + +452 +00:34:32,720 --> 00:34:35,800 +ستكون + +453 +00:34:35,800 --> 00:34:42,700 +التجارب الجديدة لو تغير مستوى المعرفة من 1 مليون + +454 +00:34:42,700 --> 00:34:47,840 +ساعات لـ 1 مليون و 360 ألف ساعة عملية التجارب + +455 +00:34:58,710 --> 00:35:04,350 +دعنا نعتبر الآن سؤالاً آخر. هل لديك أي أسئلة بخصوص + +456 +00:35:04,350 --> 00:35:12,310 +هذا السؤال؟ دعنا نأخذ سؤالاً آخر سيعتبر التجارب + +457 +00:35:12,310 --> 00:35:20,330 +الإحصائية، لكن لنظام لا نعرفه. + +458 +00:35:21,860 --> 00:35:25,600 +or we are not familiar with performing variance + +459 +00:35:25,600 --> 00:35:28,460 +analysis, too. But of course, we took it at the + +460 +00:35:28,460 --> 00:35:32,000 +beginning of this course, which is how we are going + +461 +00:35:32,000 --> 00:35:36,140 +to use our variance analysis if we have an + +462 +00:35:36,140 --> 00:35:40,020 +activity-based costing system. Therefore, open your + +463 +00:35:40,020 --> 00:35:43,700 +books on problem eight thirty-six, please. + +464 +00:36:31,110 --> 00:36:39,160 +من يرغب في القراءة لنا، أرجوك؟ نعم، أرجوك، اذهب + +465 +00:36:39,160 --> 00:36:42,040 +تبقى بيبس كوش في الـ patch level by its analysts. + +466 +00:36:43,380 --> 00:36:46,420 +Jonathan Publishing Company specialized in + +467 +00:36:46,420 --> 00:36:49,260 +printing specialty textbooks for a small but + +468 +00:36:49,260 --> 00:36:52,580 +visible college market. Due to the high set of + +469 +00:36:52,580 --> 00:36:56,360 +codes for each batch printed, Jonathan holds the + +470 +00:36:56,360 --> 00:36:59,960 +book request until demand for a book is + +471 +00:36:59,960 --> 00:37:05,780 +approximately 500. في نقطة، جورنمتان ستشتغل تصميمها + +472 +00:37:05,780 --> 00:37:13,040 +وتصميم البرنامج لتحضير البرنامج + +473 +00:37:13,040 --> 00:37:16,660 +لتحضير البرنامج + +474 +00:37:16,660 --> 00:37:16,780 +لتحضير البرنامج + +475 +00:37:16,780 --> 00:37:16,800 +لتحضير البرنامج + +476 +00:37:16,800 --> 00:37:16,840 +لتحضير البرنامج + +477 +00:37:16,840 --> 00:37:20,720 +لتحضير البرنامج + +478 +00:37:20,720 --> 00:37:26,040 +لتحضير البرنامج + +479 +00:37:26,040 --> 00:37:31,520 +البرنامج + +480 +00:37:31,520 --> 00:37:37,420 +لتحضير البرنامج thirty-five thousand, three hundred thousand, yes + +481 +00:37:37,420 --> 00:37:42,940 +and for the actual result, yes, three hundred twenty + +482 +00:37:42,940 --> 00:37:52,960 +four thousand, yes. + +483 +00:37:52,960 --> 00:37:57,360 +The average number of books were set up five hundred + +484 +00:37:57,360 --> 00:37:58,420 +thirty-five thousand. + +485 +00:38:04,620 --> 00:38:08,680 +five hundred and + +486 +00:38:08,680 --> 00:38:12,120 +four hundred and eighty, and eighty for the actual + +487 +00:38:12,120 --> 00:38:23,540 +hours. You set up printers eight hours and + +488 +00:38:23,540 --> 00:38:27,720 +eight women direct + +489 +00:38:27,720 --> 00:38:32,860 +labor cost. You set up hours forty + +490 +00:38:32,860 --> 00:38:33,220 +dollars. + +491 +00:38:37,930 --> 00:38:43,150 +I tell you what? Not a big setup overhead cost. + +492 +00:38:43,150 --> 00:38:52,010 +105,600 + +493 +00:38:52,010 --> 00:39:01,990 +Dirham. I’m 190 pounds requirement. + +494 +00:39:01,990 --> 00:39:05,170 +Number one, what is the static budget number of + +495 +00:39:05,170 --> 00:39:17,320 +setups for 2,000 acres?أولاً، كما + +496 +00:39:17,320 --> 00:39:28,320 +يمكننا أن نرى هنا، نحن نذهب لتخطيط ونجمع + +497 +00:39:28,320 --> 00:39:36,990 +الأسعار إلى عدد الأجهزة، ليس إلى عدد مجموعات أو عدد + +498 +00:39:36,990 --> 00:39:43,190 +مجموعات أو عدد كتب، لأن هذه المجموعات مرتبطة أو + +499 +00:39:43,190 --> 00:39:48,090 +هذه المجموعات مرتبطة مع هذه المجموعات أو أو عدد + +500 +00:39:48,090 --> 00:39:51,310 +مجموعات مرتبطة مع هذه المجموعات أو أو عدد مجموعات + +501 +00:39:51,310 --> 00:39:54,130 +مرتبطة مع هذه المجموعات أو أو عدد مرتبطة مع هذه + +502 +00:39:54,130 --> 00:39:56,110 +المجموعات مرتبطة مع هذه المجموعات مرتبطة مع هذه + +503 +00:39:56,110 --> 00:40:01,570 +المجموعات مرتبطة مع هذه المجموعات. Amount of books + +504 +00:40:01,570 --> 00:40:05,190 +not individual books. This is the definition of a + +505 +00:40:05,190 --> 00:40:08,070 +batch, as we took in the activity-based costing. + +506 +00:40:08,070 --> 00:40:13,610 +Therefore, number one here, or it is required to + +507 +00:40:13,610 --> 00:40:17,730 +calculate the static budget number of setups. The + +508 +00:40:17,730 --> 00:40:22,970 +static budget + +509 +00:40:22,970 --> 00:40:33,220 +number of setups. وهذا يعني كم تجهيزات نحن سنحصل + +510 +00:40:33,220 --> 00:40:39,960 +عليها بالنسبة لخططنا، بالنسبة لصنعنا من 300,000 + +511 +00:40:39,960 --> 00:40:48,360 +جهازين، وبالنسبة لخططنا أن كل تجهيزة تأخذ 500 كتاب. + +512 +00:40:48,360 --> 00:40:53,420 +فماذا تعتقد؟ كم عدد التجهيزات نحتاجها لكي نصنع + +513 +00:40:53,420 --> 00:40:55,780 +300,000 كتاب؟ + +514 +00:40:57,450 --> 00:41:05,210 +Simple calculation: how many? Six hundred. Six times + +515 +00:41:05,210 --> 00:41:10,050 +only six + +516 +00:41:10,050 --> 00:41:15,870 +hundred. Six hundred. Therefore, as we can see here + +517 +00:41:15,870 --> 00:41:24,040 +from our static budget amounts. سوف نصنع 300,000 + +518 +00:41:24,040 --> 00:41:30,980 +كتاب، ونحتاج كم + +519 +00:41:30,980 --> 00:41:40,640 +تجهيزاً لتصنع هذه الـ 300,000 كتاب؟ كل مصمم يصنع 500 + +520 +00:41:40,640 --> 00:41:47,100 +كتاب، لذلك بقسمة 300,000 كتاب على 500 كتاب لكل مصمم + +521 +00:41:47,100 --> 00:41:50,480 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +522 +00:41:50,480 --> 00:41:51,560 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +523 +00:41:51,560 --> 00:41:53,960 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +524 +00:41:53,960 --> 00:41:57,020 +مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم مصمم + +525 +00:41:57,020 --> 00:42:05,970 +مصمم مصمم مصمم مصمم مصمم مصمم مصممالذي هو عدد + +526 +00:42:05,970 --> 00:42:09,730 +الكتب الموجودة على عدد الكتب الموجودة على عدد + +527 +00:42:09,730 --> 00:42:10,030 +الكتب الموجودة على عدد الكتب الموجودة على عدد + +528 +00:42:10,030 --> 00:42:10,690 +الكتب الموجودة على عدد الكتب الموجودة على عدد + +529 +00:42:10,690 --> 00:42:11,790 +الكتب الموجودة على عدد الكتب الموجودة على عدد + +530 +00:42:11,790 --> 00:42:12,310 +الكتب الموجودة على عدد الكتب الموجودة على عدد + +531 +00:42:12,310 --> 00:42:12,610 +الكتب الموجودة على عدد الكتب الموجودة على عدد + +532 +00:42:12,610 --> 00:42:15,290 +الكتب الموجودة على عدد الكتب الموجودة على عدد + +533 +00:42:15,290 --> 00:42:16,170 +الكتب الموجودة على عدد الكتب الموجودة على عدد الكت + +534 +00:42:18,390 --> 00:42:22,710 +و أكون حذراً أن هذه الـ 600 تجربة + +535 +00:42:22,710 --> 00:42:25,850 +تجارب + +536 +00:42:25,850 --> 00:42:26,350 +تجارب + +537 +00:42:26,350 --> 00:42:26,450 +تجارب + +538 +00:42:26,450 --> 00:42:28,050 +تجارب + +539 +00:42:28,050 --> 00:42:28,470 +تجارب + +540 +00:42:28,470 --> 00:42:44,270 +تجارب + +541 +00:42:44,310 --> 00:42:50,150 +بالتالي، كما نرى في هذا السؤال، سنقوم بتخطيط عدد + +542 +00:42:50,150 --> 00:42:56,030 +الوصفات، للوصفات الحقيقية باعتبار عدد الوصفات + +543 +00:42:56,030 --> 00:43:01,950 +العامة، أو باعتبار عدد الكتب في واحدة وصفة + +544 +00:43:01,950 --> 00:43:06,770 +لتخطيط عدد + +545 +00:43:06,770 --> 00:43:07,010 +عدد + +546 +00:43:07,010 --> 00:43:07,130 +عدد + +547 +00:43:07,130 --> 00:43:13,550 +عدد + +548 +00:43:13,550 --> 00:43:18,140 +Number two, please. What is the flexible budget + +549 +00:43:18,140 --> 00:43:20,180 +number of setups for two thousand and one? + +550 +00:43:20,400 --> 00:43:31,400 +Therefore, the flexible budget number of setups. + +551 +00:43:32,180 --> 00:43:34,560 +So, what do you think is the... this is the static + +552 +00:43:34,560 --> 00:43:37,940 +budget. What would be the flexible budget? Yes. + +553 +00:43:44,130 --> 00:43:49,770 +It is quite the opposite. We said that the flexible + +554 +00:43:49,770 --> 00:43:56,020 +budget amountسيستخدموا مجموعات عامة + +555 +00:43:56,020 --> 00:44:02,260 +كل الأشياء في مجموعات عامة + +556 +00:44:02,260 --> 00:44:04,480 +كل الأشياء في مجموعات عامة + +557 +00:44:04,480 --> 00:44:10,800 +كل الأشياء في مجموعات عامة + +558 +00:44:10,800 --> 00:44:13,360 +كل الأشياء في مجموعات عامة + +559 +00:44:13,360 --> 00:44:13,420 +كل الأشياء في مجموعات عامة + +560 +00:44:13,420 --> 00:44:21,480 +كل الأشياء في مجموعات عامة + +561 +00:44:21,480 --> 00:44:28,430 +مجموعبالتالي 324 ÷ + +562 +00:44:28,430 --> 00:44:34,210 +500 = 648 + +563 +00:44:34,210 --> 00:44:42,050 +تجربة رقم + +564 +00:44:42,050 --> 00:44:47,840 +3. ما هو رقم التجارب الواقعي في 2015؟النمرة + +565 +00:44:47,840 --> 00:44:51,020 +الحقيقية من الكتابات نقل النمرة الحقيقية من + +566 +00:44:51,020 --> 00:44:55,160 +الكتابات إلى نمرة الحقيقية من كتابات نقل نمرة + +567 +00:44:55,160 --> 00:44:56,860 +الحقيقية من كتابات نقل نمرة حقيقية من كتابات نقل + +568 +00:44:56,860 --> 00:45:03,680 +نمرة حقيقية من كتابات نقل نمرة حقيقية من كتابات + +569 +00:45:03,680 --> 00:45:07,640 +نقل نمرة حقيقية من كتابات نقل نمرة حقيقية من + +570 +00:45:07,640 --> 00:45:07,880 +كتابات نقل نمرة حقيقية من كتابات نقل نمرة حقيقية + +571 +00:45:07,880 --> 00:45:08,020 +من كتابات نقل نمرة حقيقية من كتابات نقل نمرة + +572 +00:45:08,020 --> 00:45:10,420 +حقيقية من كتابات نقل نمرة حقيقية من كتابات نقل + +573 +00:45:10,420 --> 00:45:19,380 +نمرة حقيقية من كتابات نقل. هو 675 setars + +574 +00:45:24,350 --> 00:45:29,490 +الحركة الوحيدة في استخدام طريقة المجموعة هي أن + +575 +00:45:29,490 --> 00:45:37,650 +هنا هي أننا سنقوم بتخطيط الطرق والمجموعات، ليس + +576 +00:45:37,650 --> 00:45:42,330 +بالنسبة للعدد من المجموعات، ولكن بالنسبة للعدد من + +577 +00:45:42,330 --> 00:45:46,630 +المجموعات. هذه هي الفرصة الوحيدة التي سنجدها + +578 +00:45:47,250 --> 00:45:52,430 +بالإضافة إلى ما رأيناه في القصة السادسة والقصة + +579 +00:45:52,430 --> 00:45:56,030 +الثامنة، نحن دائماً نجهز عقدنا المستقبلي + +580 +00:45:56,030 --> 00:46:01,450 +باعتبار عدد المجموعات، إما عدد المجموعات الحقيقي أو + +581 +00:46:01,450 --> 00:46:02,630 +عدد عقد المجموعات المستقبلي أو عدد المجموعات + +582 +00:46:02,630 --> 00:46:02,910 +المستقبلي + +583 +00:46:02,910 --> 00:46:05,890 +أو عدد المجموعات المستقبلي + +584 +00:46:05,890 --> 00:46:08,010 +أو عدد المجموعات المستقبلي + +585 +00:46:08,010 --> 00:46:08,190 +أو عدد المجموعات المستقبلي + +586 +00:46:08,190 --> 00:46:14,060 +أو عدد المجموعات المستقبلي. أو نحن + +587 +00:46:14,060 --> 00:46:15,280 +نحتاج أن نقوم بالتخطيط من المجموعات + +588 +00:46:15,280 --> 00:46:21,320 +نفسها. أو نحتاج أن نقوم بالتخطيط من المجموعات + +589 +00:46:21,320 --> 00:46:24,100 +للمجموعات نفسها. أو نحتاج أن نقوم بالتخطيط من + +590 +00:46:24,100 --> 00:46:25,220 +المجموعات للمجموعات نفسها. أو نحتاج أن نقوم + +591 +00:46:25,220 --> 00:46:25,320 +بالتخطيط من المجموعات نفسها. أو نحتاج أن نقوم + +592 +00:46:25,320 --> 00:46:25,720 +بالتخطيط من المجموعات نفسها. أو نحتاج أن نقوم + +593 +00:46:25,720 --> 00:46:27,240 +بالتخطيط من المجموعات نفسها. أو نحتاج أن نقوم + +594 +00:46:27,240 --> 00:46:37,580 +بالتخطيط من المجموعات نفسها. أو + +595 +00:46:37,580 --> 00:46:41,800 +نحتاج أن نقوم بالتخطيط من المجموعات. Predeterminated + +596 +00:46:41,800 --> 00:46:46,360 +Fixed Setup Overhead Allocation Rate. مرة أخرى + +597 +00:46:46,360 --> 00:46:50,320 +بفضلك؟ Assuming Fixed Setup Overhead Costs Are + +598 +00:46:50,320 --> 00:46:53,780 +Allocated Using Setup Hours, What is the + +599 +00:46:53,780 --> 00:46:56,980 +Predeterminated Fixed Setup Overhead Allocation + +600 +00:46:56,980 --> 00:47:00,400 +Rate؟بالتالي، نحتاج إلى عدد + +601 +00:47:00,400 --> 00:47:02,600 +عدد + +602 +00:47:02,600 --> 00:47:07,500 +عدد + +603 +00:47:12,750 --> 00:47:18,130 +وهي الـ Budgeted. دعنا نقول أننا قلنا دائماً أن + +604 +00:47:18,130 --> 00:47:22,510 +السعر يتم تخصيصه بمجموعات، المجموعات الأساسية، صحيح؟ + +605 +00:47:22,510 --> 00:47:30,930 +لذلك سنقوم بتقسيم الـ Budgeted Fixed overhead by + +606 +00:47:30,930 --> 00:47:39,440 +the budgeted number ofالأساس التجارة، ماذا أعطانا + +607 +00:47:39,440 --> 00:47:44,380 +التجارة؟ أعطانا التجارة في السؤال نفسه + +608 +00:47:44,380 --> 00:47:55,460 +باعتبار تجارة + +609 +00:47:55,460 --> 00:47:56,200 +تجارة + +610 +00:47:56,200 --> 00:47:56,220 +تجارة + +611 +00:47:56,220 --> 00:47:56,280 +تجارة + +612 +00:47:56,280 --> 00:48:03,180 +تجارة + +613 +00:48:04,270 --> 00:48:10,890 +طبعاً الـ fixed overhead المجلد يتم تخصيصه، لدينا هنا + +614 +00:48:10,890 --> 00:48:20,410 +هنا 105,600 ومع + +615 +00:48:20,410 --> 00:48:26,610 +المجلد + +616 +00:48:26,610 --> 00:48:27,590 +المجلد + +617 +00:48:27,590 --> 00:48:27,750 +المجلد + +618 +00:48:27,750 --> 00:48:36,000 +المجلد. نحتاج هذه المقالة لكتابة عدد + +619 +00:48:36,000 --> 00:48:37,620 +عدد + +620 +00:48:37,620 --> 00:48:42,420 +عدد six hundred times eight. + +621 +00:48:42,420 --> 00:48:46,420 +Excellent, because according to our static + +622 +00:48:46,420 --> 00:48:51,020 +budget amounts, we would need six hundred setups. + +623 +00:48:51,020 --> 00:48:55,720 +Each setup needs eight hours. Therefore, the total + +624 +00:48:55,720 --> 00:49:00,220 +number of hours or setup hours would be eight + +625 +00:49:00,220 --> 00:49:06,540 +multiplied by six hundred. Correct. Therefore, + +626 +00:49:06,540 --> 00:49:12,080 +six hundred + +627 +00:49:12,080 --> 00:49:12,940 +مرتبط بـ 8 + +628 +00:49:12,940 --> 00:49:14,740 +مرتبط بـ 8 + +629 +00:49:14,740 --> 00:49:18,220 +مرتبط بـ 8 + +630 +00:49:18,220 --> 00:49:19,300 +مرتبط بـ 8 + +631 +00:49:19,300 --> 00:49:24,620 +مرتبط بـ 8 + +632 +00:49:27,800 --> 00:49:34,160 +هذا يعني أننا سنستخدم قيمتنا أو مصالح + +633 +00:49:34,160 --> 00:49:37,540 +مصالح + +634 +00:49:37,540 --> 00:49:38,880 +مصالح + +635 +00:49:38,880 --> 00:49:39,480 +مصالح + +636 +00:49:39,480 --> 00:49:39,660 +مصالح + +637 +00:49:39,660 --> 00:49:40,580 +مصالح + +638 +00:49:40,580 --> 00:49:45,900 +مصالح + +639 +00:49:45,900 --> 00:49:47,020 +مصالح + +640 + +667 +00:51:59,820 --> 00:52:03,800 +واحدة تجارب المستخدم، لذلك ما هي قيمة واحدة تجارب + +668 +00:52:03,800 --> 00:52:03,980 +المستخدم؟ + +669 +00:52:14,130 --> 00:52:20,110 +كما يمكننا أن نرى هنا عمومات مستخدمية مباشرة في + +670 +00:52:20,110 --> 00:52:29,350 +ساعة واضحة، 40 دولار في ساعة واضحة واحدة، كم ساعة + +671 +00:52:29,350 --> 00:52:30,030 +واضحة هنا؟ + +672 +00:52:32,640 --> 00:52:36,820 +8 setup hours; therefore, 40 dollars multiplied by + +673 +00:52:36,820 --> 00:52:42,160 +8, it would equal 320. Of course, in comparison with + +674 +00:52:42,160 --> 00:52:47,380 +the 400, yes, it is a good thing to charge the + +675 +00:52:47,380 --> 00:52:50,260 +additional 400 dollars because we are covering the + +676 +00:52:50,260 --> 00:52:56,200 +variable, the direct variable costs by the 400 now. + +677 +00:52:56,200 --> 00:52:58,260 +Let us consider the total costs. + +678 +00:53:01,850 --> 00:53:06,450 +بالطبع، تكلفة الواقعية مختلفة ومقفلة، صحيح؟ لهذا + +679 +00:53:06,450 --> 00:53:09,730 +السبب، تكلفة الواقعية كانت فقط مخصصة لـ 320 مليون + +680 +00:53:09,730 --> 00:53:18,070 +دولار إضافة لعدد مقفل. ما هو عدد مقفل؟ 22 ملتف + +681 +00:53:21,000 --> 00:53:25,180 +مع 8، لأنه كما قررنا قبل قليل، مصمم + +682 +00:53:25,180 --> 00:53:26,540 +(repeated word "مصمم" removed) + +683 +00:53:26,540 --> 00:53:28,560 +(repeated word "مصمم" removed) + +684 +00:53:28,560 --> 00:53:30,360 +(repeated word "مصمم" removed) + +685 +00:53:30,360 --> 00:53:35,360 +(repeated word "مصمم" removed) + +686 +00:53:35,360 --> 00:53:46,220 +(repeated word "مصمم" removed) + +687 +00:53:46,530 --> 00:53:50,930 +هذا يعني أن 400 دولار سيقوم بتغطية الواقع. + +688 +00:53:50,930 --> 00:53:59,190 +ولكنه لن يقوم بتغطية تجارب هذا العمل. هل + +689 +00:53:59,190 --> 00:54:08,370 +لديك أسئلة؟ بالطبع، نحن خارج الوقت. سنكمل إن شاء + +690 +00:54:08,370 --> 00:54:14,670 +الله، المرة القادمة. شكراً للمشاهدة، وسأراك المرة diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/w-NmpeEdGfE_raw.json b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/w-NmpeEdGfE_raw.json new file mode 100644 index 0000000000000000000000000000000000000000..0816d54659d1321432196da7e131d0b0bdb5ea4f --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/w-NmpeEdGfE_raw.json @@ -0,0 +1 @@ +{"segments": [{"id": 1, "seek": 4176, "start": 21.8, "end": 41.76, "text": "الأخير مرة بدأنا بمشكلتنا أو بمشكلة 831 بالنسبة للمشكلة، المطالبة الأولى كانت تخطيط رقم لترى كيف يتم استخدام مدفع المدفع المستقبلي", "tokens": [6027, 10721, 9778, 13546, 3714, 25720, 47525, 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{"start": 727.21, "end": 728.03, "word": " تخزين", "probability": 0.367889404296875}, {"start": 728.03, "end": 732.51, "word": " مختلف.", "probability": 0.564697265625}], "temperature": 1.0}, {"id": 30, "seek": 74980, "start": 734.72, "end": 749.8, "text": "بالطبع هذه ايضا الاختصارات الاجتماعية واختصارات الاستفادة تعتبر ايضا اختصارات الوضع المستقبلي", "tokens": [3555, 6027, 9566, 3555, 3615, 29538, 1975, 1829, 11242, 995, 2423, 47283, 2655, 9381, 9640, 9307, 2423, 26108, 2655, 15042, 3615, 10632, 4032, 47283, 2655, 9381, 9640, 9307, 42963, 14851, 5172, 18513, 3660, 6055, 34268, 26890, 1975, 1829, 11242, 995, 1975, 46456, 9381, 9640, 9307, 2423, 2407, 11242, 3615, 9673, 14851, 4587, 36150, 1829], "avg_logprob": -0.7818181839856234, "compression_ratio": 1.7676767676767677, "no_speech_prob": 0.0, "words": [{"start": 734.72, "end": 735.28, "word": "بالطبع", "probability": 0.78699951171875}, {"start": 735.28, "end": 735.74, "word": " هذه", "probability": 0.306396484375}, {"start": 735.74, 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{"start": 885.67, "end": 886.53, "word": " المستقل", "probability": 0.9827880859375}, {"start": 886.53, "end": 886.53, "word": " المستقل", "probability": 0.9830322265625}, {"start": 886.53, "end": 886.53, "word": " المستقل", "probability": 0.9832763671875}, {"start": 886.53, "end": 886.53, "word": " المستقل", "probability": 0.983154296875}, {"start": 886.53, "end": 886.53, "word": " المستقل", "probability": 0.9832763671875}, {"start": 886.53, "end": 886.53, "word": " المستقل", "probability": 0.9833984375}, {"start": 886.53, "end": 886.53, "word": " المستقل", "probability": 0.9830322265625}, {"start": 886.53, "end": 887.25, "word": " المستقل", "probability": 0.9832763671875}, {"start": 887.25, "end": 887.27, "word": " المستقل", "probability": 0.9833984375}, {"start": 887.27, "end": 887.27, "word": " المستقل", "probability": 0.9835205078125}, {"start": 887.27, "end": 887.27, "word": " المستقل", "probability": 0.9833984375}, {"start": 887.27, "end": 887.27, "word": " المستقل", "probability": 0.9833984375}, {"start": 887.27, "end": 887.75, "word": " المستقل", "probability": 0.983642578125}, {"start": 887.75, "end": 887.75, "word": " المستقل", "probability": 0.98388671875}, {"start": 887.75, "end": 887.75, "word": " المستقل", "probability": 0.9837646484375}, {"start": 887.75, "end": 887.75, "word": " المستقل", "probability": 0.984130859375}, {"start": 887.75, "end": 887.75, "word": " المستقل", "probability": 0.9842529296875}, {"start": 887.75, "end": 887.75, "word": " المستقل", "probability": 0.984375}, {"start": 887.75, "end": 887.75, "word": " المستقل", "probability": 0.9847412109375}, {"start": 887.75, "end": 887.75, "word": " المستقل", "probability": 0.9844970703125}, {"start": 887.75, "end": 887.75, "word": " المستقل", "probability": 0.9842529296875}, {"start": 887.75, "end": 887.87, "word": " المستق", "probability": 0.9811197916666666}], "temperature": 1.0}, {"id": 36, "seek": 91581, "start": 890.69, "end": 915.81, "text": "ونعرف أنه لـ Fixed Manufacturing Overhead لن يكون هناك إيقافات، لذلك الـ lump sum amount سيكون أيضًا 17 مليون لأنه باستخدام التغيير في كمية الهواتف سنستخدم نفس المقاومة، لأن هذا هو المفهوم لـ Fixed Manufacturing Overhead Cost لذلك سيكون لدينا lump sum amount", "tokens": [2407, 1863, 3615, 28480, 14739, 3224, 5296, 39184, 25538, 292, 44957, 1345, 4886, 1934, 5296, 1863, 7251, 30544, 34105, 4117, 11933, 1829, 4587, 31845, 9307, 12399, 5296, 8848, 23275, 2423, 39184, 25551, 2408, 2372, 8608, 1829, 4117, 2407, 1863, 36632, 11242, 14111, 995, 3282, 3714, 20292, 11536, 5296, 33456, 3224, 4724, 995, 14851, 9778, 3215, 10943, 16712, 17082, 1829, 13546, 8978, 9122, 2304, 10632, 2423, 3224, 2407, 9307, 5172, 8608, 1863, 14851, 9778, 40448, 8717, 36178, 9673, 4587, 995, 20498, 3660, 12399, 5296, 33456, 23758, 31439, 9673, 5172, 3224, 20498, 5296, 39184, 25538, 292, 44957, 1345, 4886, 1934, 20863, 5296, 8848, 23275, 8608, 1829, 30544, 5296, 16254, 8315, 25551, 2408, 2372], "avg_logprob": -0.6400669445948941, 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{"start": 902.73, "end": 903.51, "word": " كمية", "probability": 0.60968017578125}, {"start": 903.51, "end": 903.93, "word": " الهواتف", "probability": 0.4791015625}, {"start": 903.93, "end": 905.49, "word": " سنستخدم", "probability": 0.4725341796875}, {"start": 905.49, "end": 905.99, "word": " نفس", "probability": 0.862548828125}, {"start": 905.99, "end": 907.13, "word": " المقاومة،", "probability": 0.5006306966145834}, {"start": 907.13, "end": 907.81, "word": " لأن", "probability": 0.75390625}, {"start": 907.81, "end": 908.25, "word": " هذا", "probability": 0.395751953125}, {"start": 908.25, "end": 909.51, "word": " هو", "probability": 0.87841796875}, {"start": 909.51, "end": 910.73, "word": " المفهوم", "probability": 0.5511016845703125}, {"start": 910.73, "end": 911.27, "word": " لـ", "probability": 0.5533447265625}, {"start": 911.27, "end": 911.81, "word": " Fixed", "probability": 0.8515625}, {"start": 911.81, "end": 912.47, "word": " Manufacturing", "probability": 0.960205078125}, {"start": 912.47, "end": 913.01, "word": " Overhead", "probability": 0.926513671875}, {"start": 913.01, "end": 913.31, "word": " Cost", "probability": 0.37744140625}, {"start": 913.31, "end": 913.89, "word": " لذلك", "probability": 0.800048828125}, {"start": 913.89, "end": 914.65, "word": " سيكون", "probability": 0.5804850260416666}, {"start": 914.65, "end": 914.89, "word": " لدينا", "probability": 0.8151041666666666}, {"start": 914.89, "end": 915.09, "word": " lump", "probability": 0.42529296875}, {"start": 915.09, "end": 915.41, "word": " sum", "probability": 0.94189453125}, {"start": 915.41, "end": 915.81, "word": " amount", "probability": 0.9736328125}], "temperature": 1.0}, {"id": 37, "seek": 93830, "start": 917.04, "end": 938.3, "text": "بقيمة 17 مليون دولار.الان الـ Allocated.طبعا قلنا أننا سنعطي الـ Fixed كما قررنا في الواضحة رقم واحدة باقرار عملية عملية عملية عملية عملية عملية عملية عملية", "tokens": [3555, 4587, 32640, 3660, 3282, 3714, 20292, 11536, 11778, 12610, 9640, 13, 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مجموعة الـ Fixed Manufacturing Overhead المخطط أو مخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخطط من المخ", "tokens": [6027, 31371, 46811, 6055, 9778, 1211, 9381, 11296, 9154, 3714, 7435, 2304, 45367, 3660, 2423, 39184, 25538, 292, 44957, 1345, 4886, 1934, 9673, 9778, 9566, 9566, 34051, 3714, 9778, 9566, 9566, 9154, 9673, 9778, 9566, 9566, 9154, 9673, 9778, 9566, 9566, 9154, 9673, 9778, 9566, 9566, 9154, 9673, 9778, 9566, 9566, 9154, 9673, 9778, 9566, 9566, 9154, 9673, 9778, 9566, 9566, 9154, 9673, 9778, 9566, 9566, 9154, 9673, 9778, 9566, 9566, 9154, 9673, 9778, 9566, 9566, 9154, 9673, 9778, 9566, 9566, 9154, 9673, 9778, 9566, 9566, 9154, 9673, 9778, 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Now let us consider number three please. Yes.", "tokens": [29647, 1651, 30, 823, 718, 505, 1949, 1230, 1045, 1767, 13, 1079, 13], "avg_logprob": -0.47879464285714285, "compression_ratio": 0.9230769230769231, "no_speech_prob": 0.0, "words": [{"start": 1244.73, "end": 1245.05, "word": "Any", "probability": 0.072998046875}, {"start": 1245.05, "end": 1245.67, "word": " questions?", "probability": 0.9423828125}, {"start": 1248.63, "end": 1249.13, "word": " Now", "probability": 0.85205078125}, {"start": 1249.13, "end": 1249.37, "word": " let", "probability": 0.822265625}, {"start": 1249.37, "end": 1249.51, "word": " us", "probability": 0.90185546875}, {"start": 1249.51, "end": 1249.97, "word": " consider", "probability": 0.92919921875}, {"start": 1249.97, "end": 1250.29, "word": " number", "probability": 0.953125}, {"start": 1250.29, "end": 1250.63, "word": " three", "probability": 0.7607421875}, {"start": 1250.63, "end": 1251.49, "word": " please.", "probability": 0.74658203125}, {"start": 1255.59, "end": 1256.27, "word": " Yes.", "probability": 0.87158203125}], "temperature": 1.0}, {"id": 50, "seek": 127675, "start": 1257.83, "end": 1276.75, "text": "What is the amount of the under or over allocated valuable manufacturing overhead and the under or over allocated fixed manufacturing overhead? Why are the fixed and basic values at the under or over allocated overhead amount almost the same for valuable manufacturing overhead but rarely the same for fixed manufacturing overhead?", "tokens": [3748, 307, 264, 2372, 295, 264, 833, 420, 670, 29772, 8263, 11096, 19922, 293, 264, 833, 420, 670, 29772, 6806, 11096, 19922, 30, 1545, 366, 264, 6806, 293, 3875, 4190, 412, 264, 833, 420, 670, 29772, 19922, 2372, 1920, 264, 912, 337, 8263, 11096, 19922, 457, 13752, 264, 912, 337, 6806, 11096, 19922, 30], "avg_logprob": -0.25511362877759064, "compression_ratio": 2.398550724637681, "no_speech_prob": 1.9073486328125e-06, "words": [{"start": 1257.83, "end": 1258.15, "word": "What", "probability": 0.1539306640625}, {"start": 1258.15, "end": 1258.31, "word": " is", "probability": 0.9384765625}, {"start": 1258.31, "end": 1258.45, "word": " the", "probability": 0.91650390625}, {"start": 1258.45, "end": 1258.79, "word": " amount", "probability": 0.8798828125}, {"start": 1258.79, "end": 1258.99, 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"temperature": 1.0}, {"id": 51, "seek": 129165, "start": 1277.57, "end": 1291.65, "text": "لذلك، أولاً، يحتاجون لنا لنقل الانتجار أو الانتجار المتوسط من المستخدم والمصادر المقاومة، ماذا تعتقد انتجار المستخدم أو المستخدم المتوسط من المستخدم والمصادر المقاومة؟", "tokens": [1211, 8848, 23275, 12399, 5551, 12610, 995, 14111, 12399, 7251, 33753, 26108, 11536, 5296, 8315, 5296, 1863, 4587, 1211, 2423, 7649, 2655, 7435, 9640, 34051, 2423, 7649, 2655, 7435, 9640, 9673, 2655, 41779, 9566, 9154, 9673, 14851, 9778, 40448, 16070, 2304, 9381, 18513, 2288, 9673, 4587, 995, 20498, 3660, 12399, 3714, 45636, 995, 6055, 34268, 28543, 16472, 2655, 7435, 9640, 9673, 14851, 9778, 40448, 34051, 9673, 14851, 9778, 40448, 9673, 2655, 41779, 9566, 9154, 9673, 14851, 9778, 40448, 16070, 2304, 9381, 18513, 2288, 9673, 4587, 995, 20498, 3660, 22807], "avg_logprob": -0.599652804268731, "compression_ratio": 2.303703703703704, "no_speech_prob": 5.960464477539063e-08, "words": [{"start": 1277.57, "end": 1278.29, 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لتحضير البرنامج لتحضير البرنامج لتحضير البرنامج لتحضير البرنامج لتحضير البرنامج لتحضير البرنامج لتحضير البرنامج لتحضير البرنامج لتحضير البرنامج لتحضير البرنامج لتحضير البرنامج لتحضير البرنامج لتحضير البرنامج لتحضير البرنامج لتحضير البرنامج لتحضير البرنامج لتحضير البرنامج لتح", "tokens": [41185, 8717, 47432, 3660, 10874, 13063, 1863, 2304, 2655, 7649, 8608, 2655, 8592, 2655, 17082, 1211, 6055, 9381, 2304, 32640, 11296, 4032, 2655, 9381, 2304, 32640, 2423, 26890, 8315, 2304, 7435, 5296, 2655, 5016, 11242, 13546, 2423, 26890, 8315, 2304, 7435, 5296, 2655, 5016, 11242, 13546, 2423, 26890, 8315, 2304, 7435, 5296, 2655, 5016, 11242, 13546, 2423, 26890, 8315, 2304, 7435, 5296, 2655, 5016, 11242, 13546, 2423, 26890, 8315, 2304, 7435, 5296, 2655, 5016, 11242, 13546, 2423, 26890, 8315, 2304, 7435, 5296, 2655, 5016, 11242, 13546, 2423, 26890, 8315, 2304, 7435, 5296, 2655, 5016, 11242, 13546, 2423, 26890, 8315, 2304, 7435, 5296, 2655, 5016, 11242, 13546, 2423, 26890, 8315, 2304, 7435, 5296, 2655, 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0.36669921875}, {"start": 2370.34, "end": 2371.42, "word": " عدد", "probability": 0.6680908203125}, {"start": 2371.42, "end": 2372.3, "word": " الأجهزة", "probability": 0.6484130859375}, {"start": 2372.3, "end": 2372.92, "word": " ليس", "probability": 0.599365234375}, {"start": 2372.92, "end": 2373.5, "word": " إلى", "probability": 0.5126953125}, {"start": 2373.5, "end": 2374.04, "word": " عدد", "probability": 0.89453125}], "temperature": 1.0}, {"id": 92, "seek": 239857, "start": 2375.39, "end": 2398.57, "text": "مجموعات او عدد مجموعات او عدد كتابين لان هذه المجموعات مرتبطة او هذه المجموعات مرتبطة مع هذه المجموعات او او عدد مجموعات مرتبطة مع هذه المجموعات او او عدد مجموعات مرتبطة مع هذه المجموعات او او عدد مرتبطة مع هذه المجموعات مرتبطة مع هذه المجموعات مرتبطة مع هذه المجموعات مرتبطة مع هذه المجموعات", "tokens": [2304, 7435, 2304, 45367, 9307, 1975, 2407, 6225, 3215, 3215, 3714, 7435, 2304, 45367, 9307, 1975, 2407, 6225, 3215, 3215, 9122, 2655, 16758, 9957, 5296, 7649, 29538, 9673, 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2410.29, "word": " number", "probability": 0.93505859375}, {"start": 2410.29, "end": 2410.77, "word": " one", "probability": 0.92333984375}, {"start": 2410.77, "end": 2411.85, "word": " here", "probability": 0.470458984375}, {"start": 2411.85, "end": 2412.29, "word": " or", "probability": 0.755859375}, {"start": 2412.29, "end": 2412.49, "word": " it", "probability": 0.9775390625}, {"start": 2412.49, "end": 2412.63, "word": " is", "probability": 0.9697265625}, {"start": 2412.63, "end": 2413.17, "word": " required", "probability": 0.8671875}, {"start": 2413.17, "end": 2413.61, "word": " to", "probability": 0.98046875}, {"start": 2413.61, "end": 2414.25, "word": " calculate", "probability": 0.92333984375}, {"start": 2414.25, "end": 2414.49, "word": " the", "probability": 0.9365234375}, {"start": 2414.49, "end": 2414.91, "word": " static", "probability": 0.95068359375}, {"start": 2414.91, "end": 2415.41, "word": " budget", "probability": 0.92138671875}, {"start": 2415.41, "end": 2416.05, "word": " number", "probability": 0.94482421875}, {"start": 2416.05, "end": 2416.73, "word": " of", "probability": 0.97998046875}, {"start": 2416.73, "end": 2417.19, "word": " setups", "probability": 0.80810546875}, {"start": 2417.19, "end": 2417.73, "word": " the", "probability": 0.88818359375}, {"start": 2417.73, "end": 2418.37, "word": " static", "probability": 0.96142578125}, {"start": 2418.37, "end": 2422.97, "word": " budget", "probability": 0.9267578125}, {"start": 2422.97, "end": 2424.71, "word": " number", "probability": 0.9443359375}, {"start": 2424.71, "end": 2426.53, "word": " of", "probability": 0.9658203125}, {"start": 2426.53, "end": 2427.59, "word": " setups", "probability": 0.89111328125}], "temperature": 1.0}, {"id": 94, "seek": 245578, "start": 2428.78, "end": 2455.78, "text": "وهذا يعني كم تجهيزات نحن سنحصل عليها بالنسبة لخططنا بالنسبة لصنعنا من 300000 جهازين وبالنسبة لخططنا أن كل تجهيزة تأخذ 500 كتب فماذا تعتقد؟ كم عدد تجهيزات نحتاجها لكي نصنع 300000 كتب؟", 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What is the flexible budget number of setup for two thousand and one? Therefore, the flexible budget number of setups. So, what do you think is the .. this is the static budget. What would be the flexible budget? 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102, "seek": 263093, "start": 2624.13, "end": 2630.93, "text": "it is quite the opposite we said that the flexible budget amount", "tokens": [270, 307, 1596, 264, 6182, 321, 848, 300, 264, 11358, 4706, 2372], "avg_logprob": -0.13168569253041193, "compression_ratio": 1.0158730158730158, "no_speech_prob": 0.0, "words": [{"start": 2624.13, "end": 2625.19, "word": "it", "probability": 0.80810546875}, {"start": 2625.19, "end": 2626.25, "word": " is", "probability": 0.94677734375}, {"start": 2626.25, "end": 2626.63, "word": " quite", "probability": 0.8701171875}, {"start": 2626.63, "end": 2626.87, "word": " the", "probability": 0.93603515625}, {"start": 2626.87, "end": 2627.41, "word": " opposite", "probability": 0.947265625}, {"start": 2627.41, "end": 2628.09, "word": " we", "probability": 0.57421875}, {"start": 2628.09, "end": 2628.61, "word": " said", "probability": 0.9580078125}, {"start": 2628.61, "end": 2629.03, "word": " that", "probability": 0.9501953125}, {"start": 2629.03, "end": 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"end": 3251.19, "word": " شكرا", "probability": 0.8932291666666666}, {"start": 3251.19, "end": 3252.25, "word": " للمشاهدة", "probability": 0.729833984375}, {"start": 3252.25, "end": 3254.07, "word": " وسأراك", "probability": 0.733154296875}, {"start": 3254.07, "end": 3254.67, "word": " المرة", "probability": 0.8017578125}, {"start": 3254.67, "end": 3254.67, "word": " القادمة", "probability": 0.9412434895833334}], "temperature": 1.0}], "language": "ar", "language_probability": 1.0, "duration": 3256.08775, "duration_after_vad": 2999.763749999983} \ No newline at end of file diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/xP8JIioK0vI.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/xP8JIioK0vI.srt new file mode 100644 index 0000000000000000000000000000000000000000..0237c46960e94f9337bae3be26a5466294e2fad8 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/xP8JIioK0vI.srt @@ -0,0 +1,1743 @@ +1 +00:00:20,670 --> 00:00:28,690 +للمرة الأخيرة بدأنا مع نقطة مهمة لنتحدث عنها وهي + +2 +00:00:28,690 --> 00:00:32,670 +ما هي أفضل طريقة يتم استخدامها للتعامل مع مجموعة + +3 +00:00:32,670 --> 00:00:36,870 +of course بالطبع قال لنا أن لدينا أكثر من واحدة + +4 +00:00:36,870 --> 00:00:44,390 +مجموعة. للتعامل مع مجموعاتنا، قلنا إن لدينا المجموعة + +5 +00:00:44,390 --> 00:00:48,570 +الأولى وهي مجموعة مؤسسة + +6 +00:00:48,570 --> 00:00:49,210 +مؤسسة + +7 +00:00:49,210 --> 00:00:50,250 +مؤسسة + +8 +00:00:50,250 --> 00:00:51,210 +مؤسسة + +9 +00:00:51,210 --> 00:00:59,350 +مؤسسة + +10 +00:00:59,350 --> 00:01:05,470 +مؤسسة + +11 +00:01:06,320 --> 00:01:12,480 +الآن يجب أن نتحدث عن ما هي أفضل طريقة تستخدمها + +12 +00:01:12,480 --> 00:01:15,440 +للتعامل مع الـ Joint Cost. هل هي المجموعات المجتمعية + +13 +00:01:15,440 --> 00:01:20,400 +أم هي المجموعات التجارية؟ هل هي طريقة الأسعار + +14 +00:01:20,400 --> 00:01:24,160 +القيم؟ في نقطة الانتقال، بالطبع. هل هي طريقة الـ + +15 +00:01:24,160 --> 00:01:28,640 +NRV؟ أم هي طريقة الـ Constant Gross Margin + +16 +00:01:28,640 --> 00:01:35,150 +Percentage NRV؟ لذلك، ماذا تفكر؟ بالطبع، بدأنا هذه + +17 +00:01:35,150 --> 00:01:40,290 +المحادثة بإنصاف أن مصادر السوق أفضل من طرق + +18 +00:01:40,290 --> 00:01:44,970 +التقارير الفيزيائية. لماذا؟ لأننا قلنا إنه للتعامل + +19 +00:01:44,970 --> 00:01:49,670 +مع مجموعات نستخدم أما مجموعة أو مجموعة أو مجموعة + +20 +00:01:53,760 --> 00:02:00,800 +أو نستخدم المساعدات التي أتت من المساعدات التي أتت + +21 +00:02:00,800 --> 00:02:02,220 +من المساعدات التي أتت من المساعدات التي أتت من + +22 +00:02:02,220 --> 00:02:03,140 +المساعدات التي أتت من المساعدات التي أتت من + +23 +00:02:03,140 --> 00:02:05,580 +المساعدات التي أتت من المساعدات التي أتت من + +24 +00:02:05,580 --> 00:02:07,140 +المساعدات التي أتت من المساعدات التي أتت من + +25 +00:02:07,140 --> 00:02:07,880 +المساعدات التي أتت من المساعدات التي أتت من + +26 +00:02:07,880 --> 00:02:08,040 +المساعدات التي أتت من المساعدات التي أتت من + +27 +00:02:08,040 --> 00:02:08,680 +المساعدات التي أتت من المساعدات التي أتت من + +28 +00:02:08,680 --> 00:02:11,540 +المساعدات التي أتت من المساعدات التي أتت من + +29 +00:02:11,540 --> 00:02:16,810 +المساعدات التي أتت من المساعدات التي تعتبر قيمة + +30 +00:02:16,810 --> 00:02:22,930 +السحب أو قيمة السحب لهذه المواصفات، لذلك تعتبر + +31 +00:02:22,930 --> 00:02:27,590 +المساعدات التي تحصل عليها من هذه المواصفات + +32 +00:02:27,590 --> 00:02:31,630 +المختلفة، ويستخدم هذه المقاومة أو هذه البيانات + +33 +00:02:31,630 --> 00:02:37,980 +المصادرة على مستوى المجموعات، لذلك الطريقة الأفضل + +34 +00:02:37,980 --> 00:02:42,580 +أو المجموعة الأفضل هي market-based in + +35 +00:02:42,580 --> 00:02:46,140 +comparison with the physical attributes. أو مجموعة + +36 +00:02:46,140 --> 00:02:50,300 +الاختصارات الفيزيائية. لماذا؟ كما قلنا إنها تعتبر + +37 +00:02:50,300 --> 00:02:55,060 +المساعدات التي تحصل عليها. و بالطبع من مجموعة + +38 +00:02:55,060 --> 00:03:04,030 +market، القسم الأفضل للاستخدام هو قيم السحب في + +39 +00:03:04,030 --> 00:03:09,650 +نقطة split-off. لماذا؟ لأنه هو القسم الأفضل أو هو + +40 +00:03:09,650 --> 00:03:13,370 +القسم الأفضل الذي يتعرف على المفاتيح التي حصلت + +41 +00:03:13,370 --> 00:03:16,810 +عليها. بالطبع كل البيانات المجتمعية، كل القسم + +42 +00:03:16,810 --> 00:03:23,030 +البيانات المجتمعية أو القسم المجتمعي للتعامل مع + +43 +00:03:23,030 --> 00:03:28,420 +المجموعات الذين يستخدموا الميزات الملازمة، كلهم، وإذا + +44 +00:03:28,420 --> 00:03:31,400 +كانوا مجموعات + +45 +00:03:31,400 --> 00:03:33,560 +مجموعات + +46 +00:03:33,560 --> 00:03:34,300 +مجموعات + +47 +00:03:34,300 --> 00:03:34,900 +مجموعات + +48 +00:03:34,900 --> 00:03:37,660 +مجموعات + +49 +00:03:37,660 --> 00:03:38,560 +مجموعات + +50 +00:03:38,560 --> 00:03:54,440 +مجموعات + +51 +00:03:54,710 --> 00:04:02,160 +Why? Because it considers the والتي تعتبر قيمة + +52 +00:04:02,160 --> 00:04:08,120 +المحافظة مباشرة بعد مقاطع النقطة، التي تعني إننا + +53 +00:04:08,120 --> 00:04:12,300 +نعتبر هذه البيانات المحافظة التي، عندما نعتبر قيمة + +54 +00:04:12,300 --> 00:04:16,920 +المحافظة بعد مقاطعة النقطة، نعتبر المفاتيح التي + +55 +00:04:16,920 --> 00:04:22,720 +تمتلكها مباشرة بعد مقاطعة النقطة، يعني نعتبر + +56 +00:04:22,720 --> 00:04:28,440 +المفاتيح التي تمتلكها بسبب مجموعة of course أو بسبب + +57 +00:04:28,440 --> 00:04:34,260 +مجموعة process. لذلك، أفضل طريقة تعتبر المساعدات + +58 +00:04:34,260 --> 00:04:40,300 +التي تمتلكها هي قيم السعر في نقطة split-off. بالطبع + +59 +00:04:40,300 --> 00:04:46,020 +هناك أخرى أو هناك أسباب أخرى بأن قيم السعر أفضل من + +60 +00:04:46,020 --> 00:04:53,240 +طرقات مجموعة أخرى. هي أكثر بساطة باستخدام قيمة + +61 +00:04:53,240 --> 00:04:56,280 +الأسعار في الانتقال من النقطة، أكثر من استخدام + +62 +00:04:56,280 --> 00:05:03,320 +طريقة NRV. طبعاً طريقة NRV تحتاج منا لكي نعرف ماذا + +63 +00:05:03,320 --> 00:05:07,700 +سيكون الأسعار، المقاومة، ماذا سيكون الانتقالات، ماذا + +64 +00:05:07,700 --> 00:05:13,230 +سيكون القرارات بعد انفجار النقطة. لأن كما قلنا جميعاً + +65 +00:05:13,230 --> 00:05:19,110 +أو كما رأينا جميعاً في طريقة NRV نحتاج لأن نعرف + +66 +00:05:19,110 --> 00:05:23,590 +مجموعات المسافرين، ونحتاج لأن نعرف قيم السائل لكي + +67 +00:05:23,590 --> 00:05:27,750 +نتخيل قيمة المجموعات التي يمكن تحقيقها بعد انفجار + +68 +00:05:27,750 --> 00:05:32,530 +مجموعات المسافرين، صحيح؟ لذلك لا يمكننا أن نحصل أو + +69 +00:05:32,530 --> 00:05:35,590 +لا يمكننا أن نستخدم هذه الطريقة إذا لم يكن لدينا + +70 +00:05:35,590 --> 00:05:40,910 +هذه المعلومات في يدينا. بالتالي، سلسلة قيمة الـ Split + +71 +00:05:40,910 --> 00:05:45,270 +-off-Points ستكون أسهل، تستخدم أكثر من طريقة الـ + +72 +00:05:45,270 --> 00:05:50,110 +NRV، ستكون أسهل، تستخدم أكثر من طريقة الـ Constant + +73 +00:05:50,110 --> 00:05:53,650 +Gross Margin. + +74 +00:05:53,650 --> 00:05:59,770 +بالتالي، سلسلة قيم الـ NRV هي أفضل طريقة تستخدم أكثر من طريقة الـ NRV + +75 +00:05:59,770 --> 00:06:00,390 +من طريقة الـ NRV + +76 +00:06:04,570 --> 00:06:10,010 +السلسلة تعتمد أو تعتمد على المزايا التي تحصل + +77 +00:06:10,010 --> 00:06:13,930 +على هذه المزايا. ولكن أفضل طريقة تعتمد على هذه + +78 +00:06:13,930 --> 00:06:20,660 +المزايا هي قيم السلسلة في الانتقال من النقطة، السعر + +79 +00:06:20,660 --> 00:06:24,980 +في نقطة الانتقال كما قلنا هو أكثر سهولة للاستخدام + +80 +00:06:24,980 --> 00:06:28,860 +من NRV، هو أكثر سهولة للاستخدام من مجموعة + +81 +00:06:28,860 --> 00:06:35,180 +الانتقال. وكما قلنا لا يجب أن نعرف أي معلومات أكثر + +82 +00:06:35,180 --> 00:06:36,940 +لأن السعر في نقطة الانتقال + +83 +00:06:40,640 --> 00:06:43,920 +والسعر مباشرة في مجلة الـ split-off point، دون أن + +84 +00:06:43,920 --> 00:06:50,140 +نعتبر أي معلومات أكثر مما هو مصطلح + +85 +00:06:50,140 --> 00:06:53,700 +الـ separable cost، مما هو مصطلح السعر بعد مصطلح + +86 +00:06:53,700 --> 00:06:57,360 +الـ separable cost، مما هو مصطلح السعر بعد مصطلح + +87 +00:06:57,360 --> 00:07:04,400 +الـ separable cost، مما هو مصطلح السعر بعد + +88 +00:07:04,400 --> 00:07:08,740 +مصطلح الـ separable + +89 +00:07:08,740 --> 00:07:16,640 +cost. إذا كان لدينا أو إذا كنا نستطيع تحقيق أو تحقيق + +90 +00:07:16,640 --> 00:07:23,420 +معلومات عن قيم السوق من المنتجات المختلفة مباشرة + +91 +00:07:23,420 --> 00:07:27,660 +بعد الإنتاج من النقطة، الأفضل طريقة تستخدمها + +92 +00:07:27,660 --> 00:07:34,060 +طريقة قيم السوق. بالطبع في هذه النقطة المختلفة، لكن + +93 +00:07:34,060 --> 00:07:38,280 +ماذا إذا كنا لا نستطيع تحقيق + +94 +00:07:40,910 --> 00:07:47,530 +القيم الخاصة بشركة A مباشرة بعد إنتاج نقطة، وهذا + +95 +00:07:47,530 --> 00:07:54,110 +يعني أننا لدينا نقطة A ونقطة B وفقاً لتحديثنا. + +96 +00:07:54,110 --> 00:07:57,150 +الآن، أفضل طريقة لاستخدامها هي القيم الخاصة بشركة + +97 +00:07:57,150 --> 00:08:00,430 +A مباشرة بعد إنتاج نقطة، ولكن المشكلة تكون + +98 +00:08:00,430 --> 00:08:06,450 +أحياناً أننا لا نستطيع تحقيق أو تحقيق القيم الخاصة + +99 +00:08:06,450 --> 00:08:11,230 +بشركة A أو بشركة B أو واحدة من هذه الشركات. لذلك + +100 +00:08:11,230 --> 00:08:16,710 +السؤال الموجود هنا هو هل نكون قادرين على تجزئة + +101 +00:08:16,710 --> 00:08:19,270 +Joint Cost باستخدام قيم السحب في الانتقال من + +102 +00:08:19,270 --> 00:08:22,450 +النقطة؟ بالطبع لا يمكننا فعل ذلك لأننا لا نمتلك + +103 +00:08:22,450 --> 00:08:26,750 +الكلية أو لا نمتلك كافة المعلومات لاستخدام هذه + +104 +00:08:26,750 --> 00:08:33,520 +الطريقة، لذلك في هذه الحالة سنستخدم طريقة NRV التي + +105 +00:08:33,520 --> 00:08:38,000 +هي الطريقة الأفضل الثانية بعد نسبة السعر في نقطة + +106 +00:08:38,000 --> 00:08:42,360 +الانفجار. لماذا؟ لأن كما قلنا، الـ NRV يعتبر + +107 +00:08:42,360 --> 00:08:45,800 +المساعدات التي تحصل عليها معياراً لأنها طريقة + +108 +00:08:45,800 --> 00:08:53,780 +مجتمعية أو هي طريقة مجتمعية مجتمعية. و بالطبع، + +109 +00:08:53,780 --> 00:09:02,730 +طريقة الـ NRV تقرر نسبة السعر بعد نقطة الانفجار. كيف + +110 +00:09:02,730 --> 00:09:07,490 +نحصل على هذا؟ من خلال تخطيط أسعار المستخدم + +111 +00:09:07,490 --> 00:09:10,130 +أسعار المستخدم + +112 +00:09:10,130 --> 00:09:11,350 +أسعار المستخدم + +113 +00:09:11,350 --> 00:09:12,530 +أسعار المستخدم + +114 +00:09:12,530 --> 00:09:14,810 +أسعار المستخدم + +115 +00:09:14,810 --> 00:09:15,870 +أسعار المستخدم + +116 +00:09:15,870 --> 00:09:16,290 +أسعار المستخدم + +117 +00:09:16,290 --> 00:09:19,570 +أسعار المستخدم + +118 +00:09:19,570 --> 00:09:25,870 +أسعار المستخدم + +119 +00:09:25,870 --> 00:09:29,790 +من أسعار المستخدم + +120 +00:09:29,790 --> 00:09:36,010 +من عند أو بعد أو فورًا بعد نقل النقطة، لذلك يعتبر + +121 +00:09:36,010 --> 00:09:41,150 +أو يحاول تقرير هذه القيم بعد نقل النقطة، بالطبع + +122 +00:09:41,150 --> 00:09:45,910 +المشكلة في طريقة الـ NRV هي أنها تعتبر أن الـ + +123 +00:09:45,910 --> 00:09:54,400 +Markup أو 200,000 كما قلنا هو مئة ألف كمية + +124 +00:09:54,400 --> 00:10:00,880 +للمجموعات وليس للمجموعات المستقبلية أو المجموعات + +125 +00:10:00,880 --> 00:10:08,680 +المستقبلية. لأن كما نقول أن الـ 200,000 مستخدم لإعطاء + +126 +00:10:08,680 --> 00:10:15,140 +المجموعات المستقبلية، صحيح. لذلك نعتمد أن 200,000 وهو + +127 +00:10:15,140 --> 00:10:21,100 +استنتاجه بسبب عملية الـ Joint Process وليس بسبب أي + +128 +00:10:21,100 --> 00:10:25,860 +من العملية التي كانت بعد عملية الـ Joint Process. + +129 +00:10:25,860 --> 00:10:30,360 +وهو ما نسميه Processing أكثر. هذا هو المشكلة في NRV. + +130 +00:10:30,360 --> 00:10:34,720 +ولكن هذه طريقة يمكن استخدامها فقط إذا لم تكن طريقة + +131 +00:10:34,720 --> 00:10:44,110 +Sales Value مستخدمة بسبب نقل المعلومات. طبعاً على + +132 +00:10:44,110 --> 00:10:48,430 +الجانب الآخر لدينا طريقة أخرى، التي هي طريقة + +133 +00:10:48,430 --> 00:10:51,230 +Constant Gross Margin. الطريقة Constant Gross + +134 +00:10:51,230 --> 00:11:02,190 +Margin تعمل باعتبار تعتمد أن جميع المواد في أو كانوا + +135 +00:11:02,190 --> 00:11:10,190 +نجحوا بسبب تجارب لديها نفس المقاومة والتي + +136 +00:11:10,190 --> 00:11:18,460 +تعتبر تجارب لشركات مختلفة. هو يعتبر هذه + +137 +00:11:18,460 --> 00:11:23,760 +الأسعار أسعار واحدة فقط لكتابة أسعار واحدة فقط + +138 +00:11:23,760 --> 00:11:24,440 +لكتابة أسعار واحدة فقط + +139 +00:11:24,440 --> 00:11:27,040 +لكتابة أسعار واحدة فقط + +140 +00:11:27,040 --> 00:11:27,220 +لكتابة أسعار واحدة فقط + +141 +00:11:27,220 --> 00:11:35,100 +لكتابة أسعار واحدة فقط + +142 +00:11:36,010 --> 00:11:40,170 +لأن كما نعرف من قصة activity-based costing نفسها + +143 +00:11:40,170 --> 00:11:43,630 +أن هذه طريقة تجارب عامة + +144 +00:11:43,630 --> 00:11:43,650 +عامة + +145 +00:11:43,650 --> 00:11:45,950 +عامة + +146 +00:11:45,950 --> 00:11:47,110 +عامة + +147 +00:11:47,110 --> 00:11:48,530 +عامة + +148 +00:11:48,530 --> 00:12:03,530 +عامة + +149 +00:12:03,530 --> 00:12:11,850 +عامة. ولكن هذه طريقة إذا كنا نحتاج للتفكير أو إذا + +150 +00:12:11,850 --> 00:12:17,410 +كانت هذه الطريقة تستخدم إذا كانت جميع + +151 +00:12:17,410 --> 00:12:24,910 +المجالات التي يتم إنتاجها لديها نفس المقاومة أو + +152 +00:12:24,910 --> 00:12:29,970 +نفس المقاومة العامة + +153 +00:12:29,970 --> 00:12:30,210 +المقاومة العامة + +154 +00:12:30,210 --> 00:12:30,850 +المقاومة العامة + +155 +00:12:30,850 --> 00:12:31,810 +المقاومة العامة + +156 +00:12:31,810 --> 00:12:33,150 +المقاومة العامة + +157 +00:12:33,150 --> 00:12:34,470 +المقاومة العامة + +158 +00:12:34,470 --> 00:12:37,260 +المقاومة العامة. assume something + +159 +00:12:37,260 --> 00:12:40,140 +that is incorrect, therefore it should not be used + +160 +00:12:40,140 --> 00:12:44,240 +unless of course the assumption here is correct + +161 +00:12:44,240 --> 00:12:49,500 +which is all products that are produced within the + +162 +00:12:49,500 --> 00:12:53,540 +joint process or within the joint manufacturing + +163 +00:12:53,540 --> 00:12:57,920 +process yields indeed the same gross margin + +164 +00:12:57,920 --> 00:13:02,130 +percentage. على سبيل المثال، هذه هي البيانات + +165 +00:13:02,130 --> 00:13:06,110 +المجتمعية أو المجتمع. على سبيل المثال، + +166 +00:13:06,110 --> 00:13:08,570 +لدينا المعاملة الفيزيائية، بالطبع المعاملة + +167 +00:13:08,570 --> 00:13:17,620 +الفيزيائية لا تعتبر أو لا ترتبط بمصطلح المشاركة مع + +168 +00:13:17,620 --> 00:13:21,040 +المساعدات التي حصلت عليها، كما قلنا قبل قليل، هذا هو + +169 +00:13:21,040 --> 00:13:25,160 +السبب، لم يتم + +170 +00:13:25,160 --> 00:13:27,360 +استخدام المقارنة الفيزيائية إلا إذا لم يكن لدينا + +171 +00:13:27,360 --> 00:13:30,640 +القدرة لاستخدام مصطلح الشركة أو مصطلح الشركة + +172 +00:13:30,640 --> 00:13:36,580 +المجتمع. ماذا تعتبر حالة لا نستطيع استخدام مصطلح + +173 +00:13:36,580 --> 00:13:37,300 +الشركة المجتمع لاستخدام مصطلح الشركة المجتمع + +174 +00:13:37,300 --> 00:13:39,040 +للاستخدام مصطلح الشركة؟ + +175 +00:13:41,300 --> 00:13:44,860 +What do you think? + +176 +00:13:44,860 --> 00:13:48,140 +Have... have you heard before something called + +177 +00:13:48,140 --> 00:13:53,200 +regulating price? + +178 +00:13:53,200 --> 00:14:00,020 +Yes, of course. بعض الحكومات تسيطر + +179 +00:14:00,020 --> 00:14:05,500 +على أسعار محددة، لذلك، على سبيل المثال، لدي + +180 +00:14:05,500 --> 00:14:07,220 +أكثر من + +181 +00:14:07,220 --> 00:14:08,200 +أكثر من + +182 +00:14:08,200 --> 00:14:10,700 +أكثر من + +183 +00:14:10,700 --> 00:14:12,420 +أكثر من + +184 +00:14:12,420 --> 00:14:14,980 +أكثر من + +185 +00:14:14,980 --> 00:14:19,100 +أكثر من + +186 +00:14:19,100 --> 00:14:23,390 +أكثر من. But sometimes because this product + +187 +00:14:23,390 --> 00:14:27,490 +is vital within... within some countries and so + +188 +00:14:27,490 --> 00:14:31,690 +on, the government itself would set the price of + +189 +00:14:31,690 --> 00:14:38,240 +this product. مثلًا، الدواء، مثلًا، القمح، مثلًا + +190 +00:14:38,240 --> 00:14:42,840 +مثلًا، البرد في بعض البلدان + +191 +00:14:42,840 --> 00:14:46,660 +وما إلى ذلك. لذلك في هذه الحالة لم نستطع استخدام + +192 +00:14:46,660 --> 00:14:48,780 +البيانات السوق + +223 +00:16:47,350 --> 00:16:50,890 +هذا الوضع الواضح لكي نحصل على هذا الوضع الواضح لكي + +224 +00:16:50,890 --> 00:16:53,930 +نحصل على هذا الوضع الواضح لكي نحصل على هذا الوضع + +225 +00:16:53,930 --> 00:16:58,590 +هذا الوضع الواضح لكي نحصل على هذا الوضع مقارنة + +226 +00:16:58,590 --> 00:17:01,590 +جسمية مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +227 +00:17:01,590 --> 00:17:03,070 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +228 +00:17:03,070 --> 00:17:04,470 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +229 +00:17:04,470 --> 00:17:05,490 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +230 +00:17:05,490 --> 00:17:14,710 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +231 +00:17:14,710 --> 00:17:25,550 +مقارنة مقارنة + +232 +00:17:25,550 --> 00:17:29,120 +لأننا لا نستطيع استخدام هذه الطريقة، لذلك يجب أن نستخدم + +233 +00:17:29,120 --> 00:17:33,220 +طرقًا أخرى، وبالطبع كل طريقة لديها أفعال + +234 +00:17:33,220 --> 00:17:39,180 +وأفعال، أفعال غير أفعال، آسف، هل لديك أسئلة؟ + +235 +00:17:39,180 --> 00:17:45,060 +الآن دعنا نعتبر نقطتنا الأخيرة لهذه القصة، بالطبع + +236 +00:17:45,060 --> 00:17:47,920 +حتى الآن نعتبر + +237 +00:17:49,450 --> 00:17:53,550 +that we are only in our joint process that we are only + +238 +00:17:53,550 --> 00:17:58,070 +have main products or joint products, correct? And + +239 +00:17:58,070 --> 00:18:03,270 +we did not consider what would be the method, or + +240 +00:18:03,270 --> 00:18:08,620 +what the method is going to be like if we have a + +241 +00:18:08,620 --> 00:18:12,920 +byproduct, and of course a byproduct is a low sales + +242 +00:18:12,920 --> 00:18:17,120 +value product, while the main product or the + +243 +00:18:17,120 --> 00:18:22,660 +joint products, as we define them, are high, or have a + +244 +00:18:22,660 --> 00:18:29,540 +high sales value product. Therefore, now let us + +245 +00:18:29,540 --> 00:18:34,790 +consider سيكون هناك عمل مجتمعي يستخدم تجارات + +246 +00:18:34,790 --> 00:18:39,390 +تجارات تجارة + +247 +00:18:39,390 --> 00:18:41,910 +تجارة تجارة تجارة تجارة تجارة تجارة تجارة + +248 +00:18:41,910 --> 00:18:41,990 +تجارة تجارة تجارة تجارة تجارة تجارة تجارة + +249 +00:18:41,990 --> 00:18:42,030 +تجارة تجارة تجارة تجارة تجارة تجارة تجارة + +250 +00:18:42,030 --> 00:18:49,150 +تجارة تجارة تجارة + +251 +00:18:49,150 --> 00:18:58,650 +تجارات + +252 +00:19:00,500 --> 00:19:05,360 +لتعرف على الميزات. الأول هو طريقة الوصول للعمل + +253 +00:19:05,360 --> 00:19:14,040 +والثاني هو طريقة السحب. بالطبع، طريقة الوصول للعمل + +254 +00:19:14,040 --> 00:19:24,180 +لتعرف على الميزات عندما تنتج الميزات أو في فترة + +255 +00:19:24,180 --> 00:19:33,030 +التعامل. الميزات تنتج. لذلك، الاعتبار هنا سيكون نفسه + +256 +00:19:33,030 --> 00:19:35,010 +كأيّ نوع آخر من النوع من النوع من النوع من النوع من + +257 +00:19:35,010 --> 00:19:35,930 +النوع من النوع من النوع من النوع من نوع من نوع من + +258 +00:19:35,930 --> 00:19:37,850 +نوع من نوع من نوع من نوع من نوع من نوع من نوع من + +259 +00:19:37,850 --> 00:19:38,430 +نوع من نوع من نوع من نوع من نوع من نوع من نوع من + +260 +00:19:38,430 --> 00:19:39,190 +نوع من نوع من نوع من نوع من نوع من نوع من نوع من + +261 +00:19:39,190 --> 00:19:40,430 +نوع من نوع من نوع من نوع من نوع من نوع من نوع من + +262 +00:19:40,430 --> 00:19:41,850 +نوع من نوع من نوع من نوع من نوع من نوع من نوع من + +263 +00:19:41,850 --> 00:19:52,750 +نوع من + +264 +00:19:52,750 --> 00:19:58,330 +نوع. هذا هو الفرق بين الإنتاج والنسخة. الإنتاج + +265 +00:19:58,330 --> 00:20:03,190 +سَيعرف. النسخة سَتُعرف بعد إنتاجها أو بعد إنتاجها + +266 +00:20:03,190 --> 00:20:07,630 +ومع أن النسخة لن تُعرف بعد + +267 +00:20:07,630 --> 00:20:13,130 +إنتاجها، ولكنها ستُعرف عند إصدارها. بالتالي، دعنا + +268 +00:20:13,130 --> 00:20:20,610 +نعتبر مثلًا لنرى كيف يمكن أن يتم تحقيق أو كيف يمكن + +269 +00:20:20,610 --> 00:20:22,270 +أن يتم استخدام هاتفين هاتفين هاتفين هاتفين هاتفين + +270 +00:20:22,270 --> 00:20:23,430 +هاتفين هاتفين هاتفين هاتفين هاتفين هاتفين هاتفين + +271 +00:20:23,430 --> 00:20:23,950 +هاتفين هاتفين هاتفين هاتفين هاتفين هاتفين هاتفين + +272 +00:20:23,950 --> 00:20:27,030 +هاتفين هاتفين هاتفين هاتفين هاتفين هاتفين هاتفين + +273 +00:20:27,030 --> 00:20:27,990 +هاتفين هاتفين هاتفين هاتفين هاتفين هاتفين هاتفين + +274 +00:20:27,990 --> 00:20:29,010 +هاتفين هاتفين هاتفين هاتفين هاتفين هاتفين هاتفين + +275 +00:20:29,010 --> 00:20:33,310 +هاتفين هاتفين هاتفين هاتفين هاتفين. مؤسسة Westlake + +276 +00:20:33,310 --> 00:20:39,130 +تعمل عملية تنبغي إلى عصير عالي ومكعبات عصير عالي + +277 +00:20:39,130 --> 00:20:40,570 +ومكعبات عصير عالي ومكعبات عصير عالي ومكعبات عصير + +278 +00:20:40,570 --> 00:20:42,690 +عالي ومكعبات عصير عالي ومكعبات عصير عالي ومكعبات + +279 +00:20:42,690 --> 00:20:43,450 +عصير عالي ومكعبات عصير عالي ومكعبات عصير عالي + +280 +00:20:43,450 --> 00:20:45,010 +عالي ومكعبات عصير عالي ومكعبات عصير عالي ومكعبات + +281 +00:20:45,010 --> 00:20:54,530 +عصير عالي ومكعبات عصير عالي ومكعبات + +282 +00:20:54,550 --> 00:20:57,550 +Wood chips, which is the byproduct, sells for one + +283 +00:20:57,550 --> 00:21:04,150 +dollar per cubic foot. Data for July 2012 are as + +284 +00:21:04,150 --> 00:21:06,470 +follows. As we can see here, we do not have any + +285 +00:21:06,470 --> 00:21:11,740 +beginning inventory. الصناعة للموضوع الرئيسي هو 50 + +286 +00:21:11,740 --> 00:21:18,020 +ألف، والسائق 40 ألف، ومن المطلوب أن يكون انهياره 10 ألف + +287 +00:21:18,020 --> 00:21:22,740 +ومن المطلوب أن يكون انهياره 10 ألف. ومن المطلوب + +288 +00:21:22,740 --> 00:21:22,760 +أن يكون انهياره 10 ألف. ومن المطلوب أن يكون انهياره 10 + +289 +00:21:22,760 --> 00:21:22,940 +ألف. ومن المطلوب أن يكون انهياره 10 ألف. ومن المطلوب + +290 +00:21:22,940 --> 00:21:24,100 +أن يكون انهياره 10 ألف. ومن المطلوب أن يكون انهياره 10 + +291 +00:21:24,100 --> 00:21:27,880 +ألف. ومن المطلوب أن يكون انهياره 10 ألف. ومن المطلوب + +292 +00:21:27,880 --> 00:21:30,440 +أن يكون انهياره 10 ألف. ومن المطلوب + +293 +00:21:37,700 --> 00:21:41,240 +والخاصة الموجودة في المصادر، والمصادر الخاصة مع + +294 +00:21:41,240 --> 00:21:43,140 +المصادر الخاصة مع المصادر الخاصة مع المصادر الخاصة + +295 +00:21:43,140 --> 00:21:46,900 +مع المصادر الخاصة مع المصادر الخاصة مع المصادر + +296 +00:21:46,900 --> 00:21:47,300 +الخاصة مع المصادر الخاصة مع المصادر الخاصة مع + +297 +00:21:47,300 --> 00:21:49,020 +مع المصادر الخاصة مع المصادر الخاصة مع المصادر + +298 +00:21:49,020 --> 00:21:50,940 +الخاصة مع المصادر الخاصة مع المصادر الخاصة مع + +299 +00:21:50,940 --> 00:21:52,020 +المصادر الخاصة مع المصادر الخاصة مع المصادر الخاصة + +300 +00:21:52,020 --> 00:21:55,940 +مع المصادر الخاصة مع المصادر الخاصة مع المصادر + +301 +00:21:55,940 --> 00:22:00,320 +الخاصة مع المصادر الخاصة مع المصادر الخاصة مع + +302 +00:22:00,320 --> 00:22:03,780 +المصادر الخاصة مع ال + +303 +00:22:06,630 --> 00:22:10,890 +بقيمة 150 ألف دولار، وإذا كانت مجموعة الـ + +304 +00:22:10,890 --> 00:22:15,590 +Conversion Costs بقيمة 100 ألف دولار، فإن إضافة هذه + +305 +00:22:15,590 --> 00:22:21,270 +الأشياء إلى الأعلى ستجعلها 250 ألف دولار كمجموعة الـ + +306 +00:22:21,270 --> 00:22:25,170 +Costs. بالطبع، بعد الانتقال من النقطة، كما يمكننا أن + +307 +00:22:25,170 --> 00:22:27,770 +نرى هنا، لدينا المجموعة الـ Fine Grade ومجموعة الـ + +308 +00:22:27,770 --> 00:22:32,890 +Wood Chips. أولًا 50 ألف أرضية، والثانوية 4000 + +309 +00:22:32,890 --> 00:22:37,260 +مقاطعة كبيرة. الآن دعنا نعتبر طريقة الوصول للإنتاج، + +310 +00:22:37,260 --> 00:22:41,780 +بالطبع، كما نعرف جميعًا، وكما قلنا قبل أننا سنقوم + +311 +00:22:41,780 --> 00:22:47,520 +بإضافة الوصول للإنتاج عندما يتم إنتاجه، لذلك إذا + +312 +00:22:47,520 --> 00:22:53,780 +كان علينا إضافة أو إذا كان علينا أن نقوم بمقالة + +313 +00:22:53,780 --> 00:22:59,140 +نتجارب. نتجارب المجتمع، وبعدها إضافة الوصول + +314 +00:22:59,140 --> 00:23:02,420 +للإنتاج. أولًا، كلنا علينا + +315 +00:23:05,230 --> 00:23:10,450 +نحتاج إلى معرفة أسعار التحويل بقدرة 100 ألف دولار، وبعد + +316 +00:23:10,450 --> 00:23:15,370 +ذلك نحتاج إلى معرفة أسعار المادة الخام بقدرة 150 ألف + +317 +00:23:15,370 --> 00:23:19,750 +دولار. بالطبع، إذا كانت هذه أسعار التصنيف، فسيكون + +318 +00:23:19,750 --> 00:23:24,830 +الوظيفة تُدفع من هذه الأسعار، صحيح؟ بالطبع، كما نرى + +319 +00:23:24,830 --> 00:23:29,230 +هنا في جورنال إدارة 1 وجورنال إدارة 2. بالطبع، هذه + +320 +00:23:29,230 --> 00:23:31,830 +الجورنالات الإدارية هي نفسها كالجورنالات الإدارية التي + +321 +00:23:31,830 --> 00:23:35,670 +أخذناها في Course Accounting 1، وكما أخذناها في + +322 +00:23:35,670 --> 00:23:40,410 +القصة 7 والقصة 8. بالطبع، عملية OK process سيكون + +323 +00:23:40,410 --> 00:23:47,210 +محدد بقيمة 150,000، وسيكون قيمة الواقع 150,000. + +324 +00:23:47,210 --> 00:23:53,870 +بالطبع، الدراسة الوطنية تسجل 2 دراسات وطنية. وطنية + +325 +00:23:53,870 --> 00:24:00,930 +وطنية الدراسة. وطنية الدراسة. وطنية الدراسة. وطنية + +326 +00:24:00,930 --> 00:24:03,350 +الدراسة. وطنية الدراسة. وطنية الدراسة. وطنية الدراسة + +327 +00:24:03,350 --> 00:24:03,810 +الدراسة. وطنية الدراسة. وطنية الدراسة. وطنية الدراسة + +328 +00:24:03,810 --> 00:24:04,710 +وطنية الدراسة. وطنية الدراسة. وطنية الدراسة. وطنية + +329 +00:24:04,710 --> 00:24:19,470 +وطنية الدراسة. وطنية الدراسة. وطنية الدراسة. وطنية + +330 +00:24:22,370 --> 00:24:27,850 +و250 ألف دولار. الإنتاج الثانوي هو أن ندرس تجارب + +331 +00:24:27,850 --> 00:24:32,290 +الإنتاج. بالطبع، تجارب الإنتاج هي بقدرة 100 ألف + +332 +00:24:32,290 --> 00:24:36,130 +دولار. بالطبع، سوف ندفع أيضًا تجارب الإنتاج بقدرة + +333 +00:24:36,130 --> 00:24:40,750 +هذه. لذلك، كما ترون هنا، تجارب الإنتاج تُدفع بقدرة + +334 +00:24:40,750 --> 00:24:45,830 +100 ألف دولار. وطبعًا، برنامج مختلف. لأن هنا عندما + +335 +00:24:45,830 --> 00:24:53,070 +نعتبر تجارب الإنتاج، نعتبر المجلد الوحيد. والبيئة + +336 +00:24:53,070 --> 00:24:58,150 +الصناعية. بالطبع، العمل الواضح أنه يتم تفكيره بقيمة + +337 +00:24:58,150 --> 00:25:02,190 +المال، أو بقيمة المال، وما إلى ذلك، ولكن بيقوم البيئة + +338 +00:25:02,190 --> 00:25:06,470 +الصناعية بالطبع بمقالات مختلفة، مثل المقالات + +339 +00:25:06,470 --> 00:25:09,810 +المجاورة، مثل المقالات المجاورة، مثل المقالات + +340 +00:25:09,810 --> 00:25:11,130 +المجاورة، مثل المقالات المجاورة، مثل المقالات + +341 +00:25:11,130 --> 00:25:12,030 +المجاورة، مثل المقالات المجاورة، مثل المقالات + +342 +00:25:12,030 --> 00:25:13,350 +المجاورة، مثل المقالات المجاورة، مثل المقالات + +343 +00:25:13,350 --> 00:25:16,570 +المجاورة، مثل المقالات + +344 +00:25:16,570 --> 00:25:21,030 +المجاورة، مثل المقالات المجاورة، مثل المقالات. معرفة + +345 +00:25:21,030 --> 00:25:27,310 +إدارة جورنالنا الثالث الآن. بالطبع، بعد أن انتهى + +346 +00:25:27,310 --> 00:25:32,690 +البرنامج المجتمعي، سيكون لدينا اتصالين. لدينا + +347 +00:25:32,690 --> 00:25:34,950 +اتصالين. لدينا اتصالين. لدينا اتصالين. لدينا اتصالين + +348 +00:25:34,950 --> 00:25:34,970 +اتصالين. لدينا اتصالين. لدينا اتصالين. لدينا اتصالين + +349 +00:25:34,970 --> 00:25:36,070 +اتصالين. لدينا اتصالين. لدينا اتصالين. لدينا اتصالين + +350 +00:25:36,070 --> 00:25:40,250 +لدينا اتصالين. لدينا اتصالين + +351 +00:25:40,250 --> 00:25:44,510 +لدينا اتصالين + +352 +00:25:44,510 --> 00:25:49,970 +لدينا ات + +353 +00:25:50,050 --> 00:25:53,490 +الشركات تستخدم مجموعات مختلفة، والمواصلة هي الـ + +354 +00:25:53,490 --> 00:25:58,090 +fine number، والمجموعة هي الـ good ships. لذلك، كما + +355 +00:25:58,090 --> 00:26:02,250 +نستطيع أن نرى هنا، عملية البرنامج ستكون مدفوعة، + +356 +00:26:02,250 --> 00:26:06,610 +ومجموعة الهدايا ستكون مدفوعة. بالطبع، مجموعة الهدايا + +357 +00:26:06,610 --> 00:26:10,370 +هي مجموعة مختلفة. لديها مجموعات مختلفة. لديها + +358 +00:26:10,370 --> 00:26:12,550 +مجموعات مختلفة. لديها مجموعات مختلفة. لديها مجموعات + +359 +00:26:12,550 --> 00:26:15,750 +مختلفة. لديها مجموعات مختلفة. لديها مجموعات مختلفة + +360 +00:26:15,750 --> 00:26:18,170 +لديها مجموعات مختلفة. لديها مجموعات مختلفة. لديها + +361 +00:26:18,170 --> 00:26:21,930 +مجموعات مختلفة. لديها مجموعات مختلفة. four thousand dollars + +362 +00:26:21,930 --> 00:26:28,130 +What is this amount? Is this the amount of the + +363 +00:26:28,130 --> 00:26:33,790 +costs? What do you think? Of course, as we can see + +364 +00:26:33,790 --> 00:26:39,490 +here, according to our example, wood chips, which is + +365 +00:26:39,490 --> 00:26:45,190 +the byproduct, sells for one dollar per cubic foot. + +366 +00:26:45,890 --> 00:26:51,050 +وفقًا لعمل مجموعتنا، قمنا بإنتاج أربعة آلاف أكثر من + +367 +00:26:51,050 --> 00:26:51,410 +أكثر من أكثر من أكثر من أكثر من أكثر من أكثر من + +368 +00:26:51,410 --> 00:26:51,830 +أكثر من أكثر من أكثر من أكثر من أكثر من أكثر من + +369 +00:26:51,830 --> 00:26:54,150 +أكثر من أكثر من أكثر من أكثر من أكثر من أكثر من + +370 +00:26:54,150 --> 00:27:01,610 +أكثر من أكثر من أكثر من أكثر من أكثر من أكثر من + +371 +00:27:01,610 --> 00:27:02,330 +أكثر من أكثر من أكثر من أكثر من أكثر من أكثر من + +372 +00:27:02,330 --> 00:27:05,750 +أكثر من أكثر من أكثر من أكثر من أكثر من أكثر من + +373 +00:27:05,750 --> 00:27:12,330 +أكثر من أكثر من + +374 +00:27:12,330 --> 00:27:20,850 +آلاف. السعر ليس بسبب السعر، ولكننا سنعرف السعر من قيمة + +375 +00:27:20,850 --> 00:27:26,970 +السحب، أو من قيمة الواقع. إذا كنت تسحب 8000 دولار، + +376 +00:27:26,970 --> 00:27:33,310 +فسيكون 8000؟ سيكون 8000، ممتاز، هذه هي نقطة مهمة + +377 +00:27:33,310 --> 00:27:40,730 +لتفكيرها، السعر من قيمة الواقع يتم معرفته من قيمة + +378 +00:27:40,730 --> 00:27:46,890 +الواقع. لن نستخدم الـ cost، بالطبع نحن جميعًا نعرف + +379 +00:27:46,890 --> 00:27:54,010 +أن مصادر الأشياء المنتجة يجب أن يكون اكتشافها بواسطة + +380 +00:27:54,010 --> 00:27:58,870 +الـ cost. هذا ما أخذناه في Cost Accounting 1، وهذا + +381 +00:27:58,870 --> 00:28:04,210 +هو الطريقة + +382 +00:28:04,210 --> 00:28:10,530 +الصحيحة للاستخدام، ولكن هنا لأن الـ byproduct + +383 +00:28:10,530 --> 00:28:20,380 +لديه قيمة صغيرة بالنسبة لقيم القوة، ولأن الميزة + +384 +00:28:20,380 --> 00:28:29,260 +ليست السبب الرئيسي لإدارة قيم الجمهورية، لذلك سوف + +385 +00:28:29,260 --> 00:28:36,700 +ندرس قيمة الواقع من هذه الميزة كتقرير في قيم + +386 +00:28:36,700 --> 00:28:43,670 +الجمهورية. بالتالي، القيمة من 4 آلاف دولار، وهي قيمة + +387 +00:28:43,670 --> 00:28:51,450 +ممكن تسليمها للشركة. بي-برودكت تعتبر تقريبًا في القيمة + +388 +00:28:51,450 --> 00:29:01,710 +من 250 ألف دولار، وهي الـ Joint Posts. لماذا؟ لأننا + +389 +00:29:01,710 --> 00:29:11,220 +كمؤسسة لا ندفع 250 ألف دولار، لن يكون لدينا عملية + +390 +00:29:11,220 --> 00:29:14,320 +صناعة لكي + +391 +00:29:14,320 --> 00:29:20,720 +نحصل على ميزة بقيمة بقيمة 4 آلاف دولار، أو بقيمة + +392 +00:29:20,720 --> 00:29:27,980 +قيمة 4 آلاف دولار. فهذه 4 آلاف دولار تعتبر أقل في + +393 +00:29:27,980 --> 00:29:35,860 +مجموعاتنا. كما يمكننا أن نرى هنا، ميزة بقيمة 4 آلاف + +394 +00:29:35,860 --> 00:29:36,820 +دولار هي القيمة التي نستطيع أن نستخدمها + +395 +00:29:42,660 --> 00:29:43,800 +by the amount of + +396 +00:29:49,950 --> 00:29:53,930 +مع مقارنة. مقارنة المستخدم. المستخدم. المستخدم + +397 +00:29:53,930 --> 00:29:58,430 +المستخدم. + +445 +00:33:35,580 --> 00:33:36,200 +الوثيقة + +446 +00:33:36,200 --> 00:33:40,920 +الوثيقة + +447 +00:33:40,920 --> 00:33:52,840 +الوثيقة + +448 +00:33:53,180 --> 00:33:58,840 +هنا يأتي الفرق بين طريقة السوق والطريقة التصنيعية + +449 +00:33:58,840 --> 00:34:03,860 +في الطريقة التصنيعية، ندرك المشاركة بعد أو مباشرة + +450 +00:34:03,860 --> 00:34:09,840 +بعد تصنيعها، هنا في طريقة السوق، لن ندرك أي شيء + +451 +00:34:09,840 --> 00:34:15,620 +أو لن ندرك المشاركة على الإطلاق، فقط ندرك المشاركة + +452 +00:34:15,620 --> 00:34:20,040 +الرئيسية، وكما نستطيع أن نرى هنا من مقالتنا، + +453 +00:34:20,040 --> 00:34:26,760 +المجموعة المنتجة، والعمل، والبرنامج مقرر، كما نرى + +454 +00:34:26,760 --> 00:34:34,520 +هنا، هل اكتشفنا الـ By-product؟ ليس بالطبع، وجميع + +455 +00:34:34,520 --> 00:34:40,110 +الجمعات كانت مجموعة to the ash to the main + +456 +00:34:40,110 --> 00:34:44,370 +product, not as the ash as the first method, which + +457 +00:34:44,370 --> 00:34:48,190 +is the production method where the only amount or + +458 +00:34:48,190 --> 00:34:51,530 +the remaining amount after the deduction of the + +459 +00:34:51,530 --> 00:34:54,470 +salable value or the neutralizable value of the + +460 +00:34:54,470 --> 00:34:57,690 +byproduct was allocated to the main product, but + +461 +00:34:57,690 --> 00:35:01,450 +here all the joint costs would be allocated to the + +462 +00:35:01,450 --> 00:35:06,110 +main product, of course, after selling the fine + +463 +00:35:06,110 --> 00:35:12,720 +grade number سنشهد نفس المقالات، بالطبع المقال + +464 +00:35:12,720 --> 00:35:20,000 +الأول لتشهد قوة البيع، المقال الثاني لتشهد + +465 +00:35:20,000 --> 00:35:25,080 +المقالات المالية، بالطبع المقالات هنا مختلفة، ما + +466 +00:35:25,080 --> 00:35:27,340 +هي المقالات هنا مختلفة؟ كما نستطيع أن نرى هنا، + +467 +00:35:27,340 --> 00:35:31,480 +لدينا 200 ألف و 240 ألف، بينما في طريقة التصوير + +468 +00:35:31,480 --> 00:35:37,860 +لدينا 196,800 و 240 ألف، لذلك لماذا رقم cost of + +469 +00:35:37,860 --> 00:35:41,580 +goods sold هو مختلف في الاثنين؟ + +470 +00:35:49,790 --> 00:35:55,050 +ممتاز، لذلك في طريقة البيع نحن ندرس كافة جزء من + +471 +00:35:55,050 --> 00:35:58,330 +الـ Joint Cost كمية جزء من الموضوع الرئيسي، صحيح؟ + +472 +00:35:58,330 --> 00:36:03,310 +بينما في طريقة البيع نحن فقط ندرس كافة جزء من الـ + +473 +00:36:03,310 --> 00:36:08,550 +Joint Cost بعد طرح قيمة الـ Cinnamon أو قيمة الـ + +474 +00:36:08,550 --> 00:36:12,270 +Byproduct، لذلك هنا، تجارب المواد الخام كانت + +475 +00:36:12,270 --> 00:36:15,250 +مختلفة بين الاثنين، لذلك قيمة المواد الخام + +476 +00:36:15,250 --> 00:36:19,870 +ستكون مختلفة بين الاثنين، بالطبع، في الأخير الـ + +477 +00:36:19,870 --> 00:36:24,310 +recognition of the selling of the byproduct here + +478 +00:36:24,310 --> 00:36:29,670 +would be by recognizing a sale, by recognizing a + +479 +00:36:29,670 --> 00:36:33,130 +revenue, not as the production method where we + +480 +00:36:33,130 --> 00:36:36,950 +recognize a decrease in our inventory, here we + +481 +00:36:36,950 --> 00:36:37,990 +would recognize + +482 +00:36:46,320 --> 00:36:52,900 +بسبب أننا لم نعتبر قيمة السحب كقيمة تقليل في + +483 +00:36:52,900 --> 00:36:57,880 +المخزون، ولم نعتبر هذه القيمة بأي طريقة أخرى، لذلك + +484 +00:36:57,880 --> 00:37:02,360 +يجب أن نعتبر هذه القيمة عندما نبيع هذا الوثيقة + +485 +00:37:02,360 --> 00:37:07,460 +كقيمة السحب، بالطبع كما يمكننا أن نرى هنا، هذه هي + +486 +00:37:07,460 --> 00:37:11,080 +الوثيقة الوحيدة الموجودة في الوثيقة، فنعرف فقط وثيقة + +487 +00:37:11,080 --> 00:37:15,430 +الوثيقة عندما تكون مع أننا في طريقة الوصول للإنتاج + +488 +00:37:15,430 --> 00:37:20,310 +ندرس الـ By-product أو كل الـ By-product التي تم + +489 +00:37:20,310 --> 00:37:22,710 +إنتاجه من قيمته التي يمكنها أن تتمكن منها + +490 +00:37:22,710 --> 00:37:25,710 +(Repeated phrase removed for brevity) + +491 +00:37:25,710 --> 00:37:26,430 +(Repeated phrase removed for brevity) + +492 +00:37:26,430 --> 00:37:26,730 +(Repeated phrase removed for brevity) + +493 +00:37:26,730 --> 00:37:26,790 +(Repeated phrase removed for brevity) + +494 +00:37:26,790 --> 00:37:26,810 +(Repeated phrase removed for brevity) + +495 +00:37:26,810 --> 00:37:30,410 +(Repeated phrase removed for brevity) + +496 +00:37:30,410 --> 00:37:36,400 +(Repeated phrase removed for brevity) No + +497 +00:37:36,400 --> 00:37:44,160 +this is the sale of the value 1200 is + +498 +00:37:44,160 --> 00:37:48,720 +the cubic foot sold and it is sold at one dollar + +499 +00:37:48,720 --> 00:37:50,940 +per cubic foot, therefore 1200 + +500 +00:37:55,390 --> 00:37:56,350 +إذا + +501 +00:37:56,350 --> 00:37:57,050 +إذا + +502 +00:37:57,050 --> 00:37:57,330 +إذا + +503 +00:37:57,330 --> 00:37:58,590 +إذا + +504 +00:37:58,590 --> 00:37:58,910 +إذا + +505 +00:37:58,910 --> 00:37:59,110 +إذا + +506 +00:37:59,110 --> 00:37:59,830 +إذا + +507 +00:37:59,830 --> 00:38:01,910 +إذا + +508 +00:38:01,910 --> 00:38:02,150 +إذا + +509 +00:38:02,150 --> 00:38:09,870 +إذا + +510 +00:38:09,870 --> 00:38:15,290 +وهكذا وصلنا إلى نهاية الحلقة، حلقة 16، إن شاء + +511 +00:38:15,290 --> 00:38:19,330 +الله، في المرة التالية سنكمل + +512 +00:38:19,330 --> 00:38:27,590 +حلقة 16، شكراً للمشاهدة، وسأراك في المرة التالية إن + +513 +00:38:27,590 --> 00:38:27,910 +شاء الله diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/xP8JIioK0vI_postprocess.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/xP8JIioK0vI_postprocess.srt new file mode 100644 index 0000000000000000000000000000000000000000..0ce937a4e19e45ed63ec0f69d1da51426187baa7 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/xP8JIioK0vI_postprocess.srt @@ -0,0 +1,2052 @@ +1 +00:00:20,670 --> 00:00:28,690 +للمرة الأخيرة بدأنا مع نقطة مهمة لنتحدث عنها وهي + +2 +00:00:28,690 --> 00:00:32,670 +ماهي أفضل طريقة يتم استخدامها لتعامل مع مجموعة + +3 +00:00:32,670 --> 00:00:36,870 +course بالطبع قالنا أننا لدينا أكتر من واحدة + +4 +00:00:36,870 --> 00:00:44,390 +مجموعةلتعامل مع مجموعاتنا، قلنا إن لدينا المجموعة + +5 +00:00:44,390 --> 00:00:48,570 +الأولى وهي مجموعة مؤسسة مؤسسة مؤسسة مؤسسة مؤسسة + +6 +00:00:48,570 --> 00:00:49,210 +مؤسسة مؤسسة مؤسسة مؤسسة مؤسسة مؤسسة مؤسسة مؤسسة + +7 +00:00:49,210 --> 00:00:50,250 +مؤسسة مؤسسة مؤسسة مؤسسة مؤسسة مؤسسة مؤسسة مؤسسة + +8 +00:00:50,250 --> 00:00:51,210 +مؤسسة مؤسسة مؤسسة مؤسسة مؤسسة مؤسسة مؤسسة مؤسسة + +9 +00:00:51,210 --> 00:00:59,350 +مؤسسة مؤسسة مؤسسة مؤسسة مؤسسة مؤسسة مؤسسة مؤسسة + +10 +00:00:59,350 --> 00:01:05,470 +مؤسس + +11 +00:01:06,320 --> 00:01:12,480 +الآن يجب أن نتحدث عن ما هو أفضل طريقة لتستخدمها + +12 +00:01:12,480 --> 00:01:15,440 +لتعامل مع الـ Joint Cost هل هي المجموعات المجتمعية + +13 +00:01:15,440 --> 00:01:20,400 +أو هي المجموعات التجاربية؟ هل هي طريقة الأسعار + +14 +00:01:20,400 --> 00:01:24,160 +القيم؟ في نقطة الانتقال، بالطبع هل هي طريقة الـ + +15 +00:01:24,160 --> 00:01:28,640 +NRV؟ أو هل هي طريقة الـ Constant Gross Margin + +16 +00:01:28,640 --> 00:01:35,150 +Percentage NRV؟ لذلك، ماذا تفكر؟ بالطبع، بدأناهذه + +17 +00:01:35,150 --> 00:01:40,290 +المحادثة بإنصاف أن مصادر السوق أفضل من طرق + +18 +00:01:40,290 --> 00:01:44,970 +التقارير الفيزيوكية لماذا؟ لأننا قلنا إنه لتتعامل + +19 +00:01:44,970 --> 00:01:49,670 +مع مجموعات نستخدم أما مجموعة أو مجموعة أو مجموعة + +20 +00:01:53,760 --> 00:02:00,800 +أو نستخدم المساعدات التي أتت من المساعدات التي أتت + +21 +00:02:00,800 --> 00:02:02,220 +من المساعدات التي أتت من المساعدات التي أتت من + +22 +00:02:02,220 --> 00:02:03,140 +المساعدات التي أتت من المساعدات التي أتت من + +23 +00:02:03,140 --> 00:02:05,580 +المساعدات التي أتت من المساعدات التي أتت من + +24 +00:02:05,580 --> 00:02:07,140 +المساعدات التي أتت من المساعدات التي أتت من + +25 +00:02:07,140 --> 00:02:07,880 +المساعدات التي أتت من المساعدات التي أتت من + +26 +00:02:07,880 --> 00:02:08,040 +المساعدات التي أتت من المساعدات التي أتت من + +27 +00:02:08,040 --> 00:02:08,680 +المساعدات التي أتت من المساعدات التي أتت من + +28 +00:02:08,680 --> 00:02:11,540 +المساعدات التي أتت من المساعدات التي أتت من + +29 +00:02:11,540 --> 00:02:16,810 +المساعدات التي أتت من المساعدات التي أتتعتبر قيمة + +30 +00:02:16,810 --> 00:02:22,930 +السحب أو قيمة السحب لهذه المواصفات، لذلك تعتبر + +31 +00:02:22,930 --> 00:02:27,590 +المساعدات التي تحصل عليها من هذه المواصفات + +32 +00:02:27,590 --> 00:02:31,630 +المختلفة ويستخدم هذه المقاومة أو هذا البيانات + +33 +00:02:31,630 --> 00:02:37,980 +المصادرة على مستوى المجموعات، لذلكالطريقة الأفضل + +34 +00:02:37,980 --> 00:02:42,580 +أو المجموعة الأفضل هي الـ market based in + +35 +00:02:42,580 --> 00:02:46,140 +comparison with the physical attribute او مجموعة + +36 +00:02:46,140 --> 00:02:50,300 +الاختصارات الفيزياء. لماذا؟ كما قلنا انها تعتبر + +37 +00:02:50,300 --> 00:02:55,060 +المساعدات التي تحصل عليها. و بالطبع من مجموعة + +38 +00:02:55,060 --> 00:03:04,030 +الmarketالقسم الأفضل للإستخدام هو قيم السحب في + +39 +00:03:04,030 --> 00:03:09,650 +نقطة split-off لماذا؟ لأنه هو القسم الأفضل أو هو + +40 +00:03:09,650 --> 00:03:13,370 +القسم الأفضل اللي يتعرف على المفاتيح اللي حصلت + +41 +00:03:13,370 --> 00:03:16,810 +عليها بالطبع كل البيانات المجتمعية كل القسم + +42 +00:03:16,810 --> 00:03:23,030 +البيانات المجتمعية أو القسم المجتمعي للتعامل مع + +43 +00:03:23,030 --> 00:03:28,420 +مجموعاتالذين يستخدموا الميزات الملازمة، كلهم، وإذا + +44 +00:03:28,420 --> 00:03:31,400 +كانوا مجموعات مجموعات مجموعات مجموعات مجموعات + +45 +00:03:31,400 --> 00:03:33,560 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +46 +00:03:33,560 --> 00:03:34,300 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +47 +00:03:34,300 --> 00:03:34,900 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +48 +00:03:34,900 --> 00:03:37,660 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +49 +00:03:37,660 --> 00:03:38,560 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +50 +00:03:38,560 --> 00:03:54,440 +مجموعات مجموعات مجموعات مجموعات مجموع + +51 +00:03:54,710 --> 00:04:02,160 +Why? Because it considers theوالتي تعتبر قيمة + +52 +00:04:02,160 --> 00:04:08,120 +المحافظة مباشرة بعد مقاطع النقطة التي يعني إننا + +53 +00:04:08,120 --> 00:04:12,300 +نعتبر هذا البيانات المحافظة التي عندما نعتبر قيمة + +54 +00:04:12,300 --> 00:04:16,920 +المحافظة بعد مقاطعة النقطة نعتبر المفاتيح اللي + +55 +00:04:16,920 --> 00:04:22,720 +تمتلقه مباشرة بعد مقاطعة النقطة يعني نعتبر + +56 +00:04:22,720 --> 00:04:28,440 +المفاتيح اللي تمتلقهبسبب مجموعة course أو بسبب + +57 +00:04:28,440 --> 00:04:34,260 +مجموعة process، لذلك، أفضل طريقة تعتبر المساعدات + +58 +00:04:34,260 --> 00:04:40,300 +التي تمتلكها هي قيم السعر في نقطة split-off بالطبع + +59 +00:04:40,300 --> 00:04:46,020 +هناك أخرى أو هناك أسباب أخرى بأن قيم السعر أفضل من + +60 +00:04:46,020 --> 00:04:53,240 +طرقات مجموعة أخرى هي أكتر بسيطةباستخدام قيمة + +61 +00:04:53,240 --> 00:04:56,280 +الأسعار في الانتقال من النقطة أكتر من استخدام + +62 +00:04:56,280 --> 00:05:03,320 +طريقة nrv طبعا طريقة nrv تحتاج مننا لكي نعرف ماذا + +63 +00:05:03,320 --> 00:05:07,700 +سيكون الأسعار المقاومة ماذا سيكون الانتقالات ماذا + +64 +00:05:07,700 --> 00:05:13,230 +سيكون القراراتبعد انفجار النقطة لأن كما قلنا جميعا + +65 +00:05:13,230 --> 00:05:19,110 +أو كما رأينا جميعا في طريقة نرفي نحتاج لأن نعرف + +66 +00:05:19,110 --> 00:05:23,590 +مجموعات المسافرين ونحتاج لأن نعرف قيم السائل لكي + +67 +00:05:23,590 --> 00:05:27,750 +نتخيل قيمة المجموعات التي يمكن تحقيقها بعد انفجار + +68 +00:05:27,750 --> 00:05:32,530 +مجموعات المسافرين، صحيح؟ لذلك لا يمكننا أن نحصل أو + +69 +00:05:32,530 --> 00:05:35,590 +لا يمكننا أن نستخدم هذه الطريقة إذا لم يكن لدينا + +70 +00:05:35,590 --> 00:05:40,910 +هذه المعلومات في يديبالتالي، سلسلة قيمة الـ Split + +71 +00:05:40,910 --> 00:05:45,270 +-off-Points ستكون أسهل تستخدمها أكتر من طريقة الـ + +72 +00:05:45,270 --> 00:05:50,110 +NRV ستكون أسهل تستخدمها أكتر من طريقة الـ Constant + +73 +00:05:50,110 --> 00:05:53,650 +Gross Margins + +74 +00:05:53,650 --> 00:05:59,770 +بالتالي، سلسلة قيمة الـ NRV هي أفضل طريقة تستخدمها + +75 +00:05:59,770 --> 00:06:00,390 +أكتر من طريقة الـ NRV + +76 +00:06:04,570 --> 00:06:10,010 +السلسلة تعتمد أو تعتمد على مصالح المصالح التي تحصل + +77 +00:06:10,010 --> 00:06:13,930 +على هذه المصالح ولكن أفضل طريقة تعتمد على هذه + +78 +00:06:13,930 --> 00:06:20,660 +المصالح هي قيم السلسلة في الانتقال من النقطةالسعر + +79 +00:06:20,660 --> 00:06:24,980 +في نقطة الانتقال كما قلنا هو أكتر أسهل للإستخدام + +80 +00:06:24,980 --> 00:06:28,860 +من الـNRV هو أكتر أسهل للإستخدام من مجموعة + +81 +00:06:28,860 --> 00:06:35,180 +الانتقال وكما قلنا لا يجب أن نعرف أي معلومات أكتر + +82 +00:06:35,180 --> 00:06:36,940 +لأن السعر في نقطة الانتقال + +83 +00:06:40,640 --> 00:06:43,920 +والسعر مباشرة في مجلة الـ split-off point دون أن + +84 +00:06:43,920 --> 00:06:50,140 +نعتبر أي أكتر أو أي أكتر المعلومات مما هو مصطلح + +85 +00:06:50,140 --> 00:06:53,700 +الـ separable cost مما هو مصطلح السعر بعد مصطلح + +86 +00:06:53,700 --> 00:06:57,360 +الـ separable cost مما هو مصطلح السعر بعد مصطلح + +87 +00:06:57,360 --> 00:07:04,400 +الـ separable cost مما هو مصطلح السعر بعد + +88 +00:07:04,400 --> 00:07:08,740 +مصطلح الـ separable + +89 +00:07:08,740 --> 00:07:16,640 +costإذا كان لدينا أو إذا كنا نستطيع تحقيق أو تحقيق + +90 +00:07:16,640 --> 00:07:23,420 +معلومات عن قيم السوق من الانتجارات المختلفة مباشرة + +91 +00:07:23,420 --> 00:07:27,660 +بعد الانتجارة من النقطة الأفضل طريقة تستخدمها + +92 +00:07:27,660 --> 00:07:34,060 +طريقة قيم السوق بالطبع في هذه النقطة المختلفة، لكن + +93 +00:07:34,060 --> 00:07:38,280 +ماذا إذا كنا لا نستطيع تحقيق + +94 +00:07:40,910 --> 00:07:47,530 +القيم الخاصة بشركة A مباشرة بعد إتجابة نقطة، وهذا + +95 +00:07:47,530 --> 00:07:54,110 +يعني أننا لدينا نقطة A ونقطة B وفقًا لتحديثنا + +96 +00:07:54,110 --> 00:07:57,150 +الآن، أفضل طريقة لإستخدامها هي القيم الخاصة بشركة + +97 +00:07:57,150 --> 00:08:00,430 +A مباشرة بعد إتجابة نقطة، ولكن المشكلة تكون + +98 +00:08:00,430 --> 00:08:06,450 +أحيانًا أننا لا نستطيع تحقيق أو تحقيق القيم الخاصة + +99 +00:08:06,450 --> 00:08:11,230 +بشركة A أو بشركة B أو واحدة من هذه الشركاتلذلك + +100 +00:08:11,230 --> 00:08:16,710 +السؤال الموجود هنا هو هل نكون قادرين على تجارب + +101 +00:08:16,710 --> 00:08:19,270 +جوانت كوست باستخدام قيم السحب في الانتقال من + +102 +00:08:19,270 --> 00:08:22,450 +النقطة؟ بالطبع لا يمكننا فعل ذلك لأننا لا نمتلك + +103 +00:08:22,450 --> 00:08:26,750 +الكافة أو لا نمتلك الكافة المعلومات لإستخدام هذه + +104 +00:08:26,750 --> 00:08:33,520 +الطريقة، لذلك في هذه الحالة سنستخدم طريقة NRVالتي + +105 +00:08:33,520 --> 00:08:38,000 +هي الطريقة الأفضل الثانية بعد نسبة السعر في نقطة + +106 +00:08:38,000 --> 00:08:42,360 +الانفجار لماذا؟ لأن كما قلنا، الـNRV يعتبر + +107 +00:08:42,360 --> 00:08:45,800 +المساعدات التي تحصل عليها كريتيريا لأنها طريقة + +108 +00:08:45,800 --> 00:08:53,780 +مجتمعية أو هي طريقة في مجتمعية مجتمعية و بالطبع، + +109 +00:08:53,780 --> 00:09:02,730 +طريقة الـNRV تقرر نسبة السعر بعد نقطة الانفجاركيف + +110 +00:09:02,730 --> 00:09:07,490 +نحصل على هذا؟ من خلال تخطيط أسعار المستخدم من + +111 +00:09:07,490 --> 00:09:10,130 +أسعار المستخدم من أسعار المستخدم من أسعار المستخدم + +112 +00:09:10,130 --> 00:09:11,350 +من أسعار المستخدم من أسعار المستخدم من أسعار + +113 +00:09:11,350 --> 00:09:12,530 +المستخدم من أسعار المستخدم من أسعار المستخدم من + +114 +00:09:12,530 --> 00:09:14,810 +أسعار المستخدم من أسعار المستخدم من أسعار المستخدم + +115 +00:09:14,810 --> 00:09:15,870 +من أسعار المستخدم من أسعار المستخدم من أسعار + +116 +00:09:15,870 --> 00:09:16,290 +المستخدم من أسعار المستخدم من أسعار المستخدم من + +117 +00:09:16,290 --> 00:09:19,570 +أسعار المستخدم من أسعار المستخدم من أسعار المستخدم + +118 +00:09:19,570 --> 00:09:25,870 +من أسعار المستخدم من أسعار المستخدم من أسعار + +119 +00:09:25,870 --> 00:09:29,790 +المستخدم + +120 +00:09:29,790 --> 00:09:36,010 +منعند أو بعد أو فورًا بعد نقل النقطة، لذلك يعتبر + +121 +00:09:36,010 --> 00:09:41,150 +أو يحاول تقرير هذا القيم بعد نقل النقطة، بالطبع + +122 +00:09:41,150 --> 00:09:45,910 +المشكلة في طريقة الـNRV هي أنها تعتبر أن الـ + +123 +00:09:45,910 --> 00:09:54,400 +Markup أو 200000 كما قلنا هو مستخدمالمئة كمية + +124 +00:09:54,400 --> 00:10:00,880 +للمجموعات وليس للمجموعات المستقبلية أو المجموعات + +125 +00:10:00,880 --> 00:10:08,680 +المستقبلية لأن كما نقول أن ال 200000 مستخدم لإعطاء + +126 +00:10:08,680 --> 00:10:15,140 +المجموعات المستقبلية صحيح لذلك نعتمد أن 200000وهو + +127 +00:10:15,140 --> 00:10:21,100 +استطاعته بسبب عملية الـ Joint Process وليس بسبب أي + +128 +00:10:21,100 --> 00:10:25,860 +من العملية التي كانت بعد عملية الـ Joint Process + +129 +00:10:25,860 --> 00:10:30,360 +وهو ما نسميه Processing أكثر هذا هو المشكلة في RV + +130 +00:10:30,360 --> 00:10:34,720 +ولكن هذا طريق يمكن استخدامه فقط إذا لم يكن طريقة + +131 +00:10:34,720 --> 00:10:44,110 +Sales Value استخدامه بسبب نقل المعلوماتطبعا على + +132 +00:10:44,110 --> 00:10:48,430 +الجانب الآخر لدينا طريقة آخره التي هي طريقة + +133 +00:10:48,430 --> 00:10:51,230 +constant Gross Margin الطريقة constant Gross + +134 +00:10:51,230 --> 00:11:02,190 +Margin تعمل اعتبار يعتمد أن جميع المواد فيأو كانوا + +135 +00:11:02,190 --> 00:11:10,190 +نجحوا بسبب تجارب التجارب لديها نفس المقاومة والتي + +136 +00:11:10,190 --> 00:11:18,460 +تعتبر تجارب التجارب لشركات مختلفةهو يعتبر هذه + +137 +00:11:18,460 --> 00:11:23,760 +الأسعار أسعار واحدة فقط لكتابة أسعار واحدة فقط + +138 +00:11:23,760 --> 00:11:24,440 +لكتابة أسعار واحدة فقط لكتابة أسعار واحدة فقط + +139 +00:11:24,440 --> 00:11:27,040 +لكتابة أسعار واحدة فقط لكتابة أسعار واحدة فقط + +140 +00:11:27,040 --> 00:11:27,220 +لكتابة أسعار واحدة فقط لكتابة أسعار واحدة فقط + +141 +00:11:27,220 --> 00:11:35,100 +لكتابة أسعار واحدة فقط لكتابة أسعار + +142 +00:11:36,010 --> 00:11:40,170 +لأن كما نعرف من قصة activity-based costing نفسنا + +143 +00:11:40,170 --> 00:11:43,630 +أن هذا طريقة تجارب عامة عامة عامة عامة عامة عامة + +144 +00:11:43,630 --> 00:11:43,650 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +145 +00:11:43,650 --> 00:11:45,950 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +146 +00:11:45,950 --> 00:11:47,110 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +147 +00:11:47,110 --> 00:11:48,530 +عامة عامة عامة عامة عامة عامة عامة عامة عامة عامة + +148 +00:11:48,530 --> 00:12:03,530 +عامة عامة عامة عامة عامة عامة عامة عامة عامة + +149 +00:12:03,530 --> 00:12:11,850 +عامولكن هذه طريقة إذا كنا نحتاج للتفكير أو إذا + +150 +00:12:11,850 --> 00:12:17,410 +كانت هذه الطريقة يتم استخدامها إذا كانت جميع + +151 +00:12:17,410 --> 00:12:24,910 +المجالات التي يتم إصدارها لديها نفس المقاومة أو + +152 +00:12:24,910 --> 00:12:29,970 +نفس المقاومة العامة نفس المقاومة العامة المقاومة + +153 +00:12:29,970 --> 00:12:30,210 +العامة المقاومة العامة المقاومة العامة المقاومة + +154 +00:12:30,210 --> 00:12:30,850 +العامة المقاومة العامة المقاومة العامة المقاومة + +155 +00:12:30,850 --> 00:12:31,810 +العامة المقاومة العامة المقاومة العامة المقاومة + +156 +00:12:31,810 --> 00:12:33,150 +العامة المقاومة العامة المقاومة العامة المقاومة + +157 +00:12:33,150 --> 00:12:34,470 +العامة المقاومة العامة المقاومة العامة المقاومة + +158 +00:12:34,470 --> 00:12:37,260 +العامة المقاومة العامة المقاومassume something + +159 +00:12:37,260 --> 00:12:40,140 +that is incorrect therefore it should not be used + +160 +00:12:40,140 --> 00:12:44,240 +unless of course the assumption here is correct + +161 +00:12:44,240 --> 00:12:49,500 +which is all products that are produced within the + +162 +00:12:49,500 --> 00:12:53,540 +joint process or within the joint manufacturing + +163 +00:12:53,540 --> 00:12:57,920 +process yields indeed the same gross margin + +164 +00:12:57,920 --> 00:13:02,130 +percentageعلى سبيل المثال، هذه هي البيانات + +165 +00:13:02,130 --> 00:13:06,110 +المجتمعية أو المجتمع المجتمعي على سبيل المثال، + +166 +00:13:06,110 --> 00:13:08,570 +لدينا المعاملة الفيزيوكالية، بالطبع المعاملة + +167 +00:13:08,570 --> 00:13:17,620 +الفيزيوكالية لاتعتبر أو لا ترتبط مصطلح المشاركة مع + +168 +00:13:17,620 --> 00:13:21,040 +المساعدات التي حصلت عليها كما قلنا قبل قليل هذا هو + +169 +00:13:21,040 --> 00:13:25,160 +السبب لم يتم + +170 +00:13:25,160 --> 00:13:27,360 +استخدام المقارنة الفيزيائية إلا إذا لم يكن لدينا + +171 +00:13:27,360 --> 00:13:30,640 +القهوة لإستخدام مصطلح الشركة أو مصطلح الشركة + +172 +00:13:30,640 --> 00:13:36,580 +المجتمع. ماذا تعتبر حالة لا نستطيع استخدام مصطلح + +173 +00:13:36,580 --> 00:13:37,300 +الشركة المجتمع لإستخدام مصطلح الشركة المجتمع + +174 +00:13:37,300 --> 00:13:39,040 +لإستخدام مصطلح الشركة؟ + +175 +00:13:41,300 --> 00:13:44,860 +what do you think؟ + +176 +00:13:44,860 --> 00:13:48,140 +have .. have you heard before something called + +177 +00:13:48,140 --> 00:13:53,200 +regulating price؟ + +178 +00:13:53,200 --> 00:14:00,020 +yes of course some of the governmentsهم يسيطرون + +179 +00:14:00,020 --> 00:14:05,500 +أسعار على أسعار محددة، لذلك، على سبيل المثال، لدي + +180 +00:14:05,500 --> 00:14:07,220 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +181 +00:14:07,220 --> 00:14:08,200 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +182 +00:14:08,200 --> 00:14:10,700 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +183 +00:14:10,700 --> 00:14:12,420 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +184 +00:14:12,420 --> 00:14:14,980 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +185 +00:14:14,980 --> 00:14:19,100 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +186 +00:14:19,100 --> 00:14:23,390 +أكتر من أكتر منBut sometimes because this product + +187 +00:14:23,390 --> 00:14:27,490 +is vital within .. within some countries and so + +188 +00:14:27,490 --> 00:14:31,690 +on, the government itself would set the price of + +189 +00:14:31,690 --> 00:14:38,240 +this productمثلًا مدحة ممتازة مثلًا ويت مثلًا + +190 +00:14:38,240 --> 00:14:42,840 +مثلًا برد في بعض البلدان + +191 +00:14:42,840 --> 00:14:46,660 +وما إلى ذلك لذلك في هذه الحالة لم نستطيع استخدام + +192 +00:14:46,660 --> 00:14:48,780 +البيانات المجارية لأننا قلنا بأن البيانات المجارية + +193 +00:14:48,780 --> 00:14:54,780 +نستخدمها وهي أفضل مجموعة لتستخدمها لأنها تعتبر + +194 +00:14:54,780 --> 00:14:59,000 +المفاتيح التي تحصل عليها قرار صحيح لكن إذا .. إذا + +195 +00:14:59,000 --> 00:15:05,550 +.. إذا السعر محكم من الحكومة لذلكالفائعات التي + +196 +00:15:05,550 --> 00:15:09,870 +تمتلكها هنا لن تكون تعتبرها لأن هذه الأسعار ليست + +197 +00:15:09,870 --> 00:15:15,050 +تعتبرها أو ليست مرتبطة بالفائعات التي تمتلكها من + +198 +00:15:15,050 --> 00:15:18,490 +هذا المجال لماذا؟ لأن هذه الأسعار مخصصة من الحكومة + +199 +00:15:18,490 --> 00:15:23,270 +نفسهابالتالي في هذه الحالة سنستخدم طريقة الاختصار + +200 +00:15:23,270 --> 00:15:26,930 +الفيزيائي، سنستخدم طريقة الاختصار الفيزيائي، + +201 +00:15:26,930 --> 00:15:27,410 +سنستخدم طريقة الاختصار الفيزيائي، سنستخدم طريقة + +202 +00:15:27,410 --> 00:15:28,270 +الاختصار الفيزيائي، سنستخدم طريقة الاختصار + +203 +00:15:28,270 --> 00:15:29,250 +الفيزيائي، سنستخدم طريقة الاختصار الفيزيائي، + +204 +00:15:29,250 --> 00:15:31,010 +سنستخدم طريقة الاختصار الفيزيائي، سنستخدم طريقة + +205 +00:15:31,010 --> 00:15:31,730 +الاختصار الفيزيائي، سنستخدم طريقة الاختصار + +206 +00:15:31,730 --> 00:15:36,270 +الفيزيائي، سنستخدم طريقة الاختصار الفيزيائي، + +207 +00:15:36,270 --> 00:15:42,770 +سنستخدم طريقة الاختصار الفبالطبع المشكلة باستخدام + +208 +00:15:42,770 --> 00:15:48,670 +المقارنة الواقعية هي أن الوضع الواقعي في جميع + +209 +00:15:48,670 --> 00:15:53,450 +المواصفات يجب أن يكون نفسه هذا يعني إذا كان لدينا + +210 +00:15:53,450 --> 00:15:56,410 +اثنين مواصفات أساسية مثلا او اثنين مواصفات مجتمعية + +211 +00:15:56,410 --> 00:15:57,650 +او اثنين مواصفات ا و اثنين مواصفات ا و اثنين + +212 +00:15:57,650 --> 00:15:59,070 +مواصفات ا و اثنين مواصفات ا و اثنين مواصفات ا و + +213 +00:15:59,070 --> 00:16:00,970 +اثنين مواصفات ا و اثنين مواصفات ا و اثنين مواصفات + +214 +00:16:00,970 --> 00:16:03,430 +ا و اثنين مواصفات ا و اثنين مواصفات ا و اثنين + +215 +00:16:03,430 --> 00:16:09,290 +مواصفات ا و + +216 +00:16:09,290 --> 00:16:20,080 +اثنين مواصالحصة A يمتلك اعتبار كيلو جرام و الاتبار + +217 +00:16:20,080 --> 00:16:27,500 +B يمتلك اعتبار لتر في هذه الحالة اعتبار الانسان + +218 +00:16:27,500 --> 00:16:31,020 +ليس نفسه، لذلك في هذه الحالة لا يمكننا استخدام + +219 +00:16:31,020 --> 00:16:35,550 +طريقة الاختبار الانسانيبالطبع في بعض الأحيان + +220 +00:16:35,550 --> 00:16:39,410 +يمكننا تغيير الكيلو جرام إلى كيلو جرام أو كيلو + +221 +00:16:39,410 --> 00:16:43,530 +جرام إلى كيلو جرام لكي نحصل على هذا الوضع الواضح + +222 +00:16:43,530 --> 00:16:47,350 +في الوضع الوضع الواضح لكي نحصل على هذا الوضع + +223 +00:16:47,350 --> 00:16:50,890 +هذا الوضع الواضح لكي نحصل على هذا الوضع الواضح لكي + +224 +00:16:50,890 --> 00:16:53,930 +نحصل على هذا الوضع الواضح لكي نحصل على هذا الوضع + +225 +00:16:53,930 --> 00:16:58,590 +هذا الوضع الواضح لكي نحصل على هذا الوضعمقارنة + +226 +00:16:58,590 --> 00:17:01,590 +جسمية مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +227 +00:17:01,590 --> 00:17:03,070 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +228 +00:17:03,070 --> 00:17:04,470 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +229 +00:17:04,470 --> 00:17:05,490 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +230 +00:17:05,490 --> 00:17:14,710 +مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة مقارنة + +231 +00:17:14,710 --> 00:17:25,550 +مقارنة مقارنة + +232 +00:17:25,550 --> 00:17:29,120 +ملا نستطيع استخدام هذه الطريقة، لذلك يجب أن نستخدم + +233 +00:17:29,120 --> 00:17:33,220 +طريقات أخرى، وبالطبع كل طريقة لديها افعالات + +234 +00:17:33,220 --> 00:17:39,180 +وافعالات، افعالات غير افعالات، آسف، هل لديك أسئلة؟ + +235 +00:17:39,180 --> 00:17:45,060 +الأن دعنا نعتبر نقطتنا الأخيرة لهذه القصة، بالطبع + +236 +00:17:45,060 --> 00:17:47,920 +حتى الآن نعتبر + +237 +00:17:49,450 --> 00:17:53,550 +that we only in our joint process that we only + +238 +00:17:53,550 --> 00:17:58,070 +have main products or joint products correct and + +239 +00:17:58,070 --> 00:18:03,270 +we did not consider what would be the method or + +240 +00:18:03,270 --> 00:18:08,620 +what is the method going to be like if we havea + +241 +00:18:08,620 --> 00:18:12,920 +byproduct and of course a byproduct is a low sales + +242 +00:18:12,920 --> 00:18:17,120 +value product while as the main product or the + +243 +00:18:17,120 --> 00:18:22,660 +joint products as we define them are high or has a + +244 +00:18:22,660 --> 00:18:29,540 +high sales value product therefore now let us + +245 +00:18:29,540 --> 00:18:34,790 +considerسيكون هناك عمل مجتمع يستخدم اتجارات + +246 +00:18:34,790 --> 00:18:39,390 +اتجارات اتجارة + +247 +00:18:39,390 --> 00:18:41,910 +اتجارة اتجارة اتجارة اتجارة اتجارة اتجارة اتجارة + +248 +00:18:41,910 --> 00:18:41,990 +اتجارة اتجارة اتجارة اتجارة اتجارة اتجارة اتجارة + +249 +00:18:41,990 --> 00:18:42,030 +اتجارة اتجارة اتجارة اتجارة اتجارة اتجارة اتجارة + +250 +00:18:42,030 --> 00:18:49,150 +اتجارة اتجارة اتجارة + +251 +00:18:49,150 --> 00:18:58,650 +اتجار + +252 +00:19:00,500 --> 00:19:05,360 +لتعرف على الميزات الأول هو طريقة الوصول للعمل + +253 +00:19:05,360 --> 00:19:14,040 +والثاني هو طريقة السحب بالطبع طريقة الوصول للعمل + +254 +00:19:14,040 --> 00:19:24,180 +تعرف على الميزات عندما تنتج الميزات أو في فترة + +255 +00:19:24,180 --> 00:19:33,030 +التعامل الميزات تنتج لذلكالاعتبار هنا سيكون نفسه + +256 +00:19:33,030 --> 00:19:35,010 +كأي اخر نوع من النوع من النوع من النوع من النوع من + +257 +00:19:35,010 --> 00:19:35,930 +النوع من النوع من النوع من النوع من نوع من نوع من + +258 +00:19:35,930 --> 00:19:37,850 +نوع من نوع من نوع من نوع من نوع من نوع من نوع من + +259 +00:19:37,850 --> 00:19:38,430 +نوع من نوع من نوع من نوع من نوع من نوع من نوع من + +260 +00:19:38,430 --> 00:19:39,190 +نوع من نوع من نوع من نوع من نوع من نوع من نوع من + +261 +00:19:39,190 --> 00:19:40,430 +نوع من نوع من نوع من نوع من نوع من نوع من نوع من + +262 +00:19:40,430 --> 00:19:41,850 +نوع من نوع من نوع من نوع من نوع من نوع من نوع من + +263 +00:19:41,850 --> 00:19:52,750 +نوع من + +264 +00:19:52,750 --> 00:19:58,330 +نوع منهذا هو الفرق بين الانتجار والنسخة الانتجار + +265 +00:19:58,330 --> 00:20:03,190 +سيعرف النسخة الانتجار بعد انتجارها أو بعد انتجارها + +266 +00:20:03,190 --> 00:20:07,630 +ومع أن النسخة الانتجار لن يعرف النسخة الانتجار بعد + +267 +00:20:07,630 --> 00:20:13,130 +انتجارها ولكنها سيعرفها عند إصدارهابالتالي، دعنا + +268 +00:20:13,130 --> 00:20:20,610 +نعتبر مثلًا لنرى كيف يمكن أن يتم تحقيق أو كيف يمكن + +269 +00:20:20,610 --> 00:20:22,270 +أن يتم استخدام هاتفين هاتفين هاتفين هاتفين هاتفين + +270 +00:20:22,270 --> 00:20:23,430 +هاتفين هاتفين هاتفين هاتفين هاتفين هاتفين هاتفين + +271 +00:20:23,430 --> 00:20:23,950 +هاتفين هاتفين هاتفين هاتفين هاتفين هاتفين هاتفين + +272 +00:20:23,950 --> 00:20:27,030 +هاتفين هاتفين هاتفين هاتفين هاتفين هاتفين هاتفين + +273 +00:20:27,030 --> 00:20:27,990 +هاتفين هاتفين هاتفين هاتفين هاتفين هاتفين هاتفين + +274 +00:20:27,990 --> 00:20:29,010 +هاتفين هاتفين هاتفين هاتفين هاتفين هاتفين هاتفين + +275 +00:20:29,010 --> 00:20:33,310 +هاتفين هاتفين هاتفين هاتفين هاتفين همؤسسة Westlake + +276 +00:20:33,310 --> 00:20:39,130 +تعمل عملية تنبغي إلى عصير عالي ومكعبات عصير عالي + +277 +00:20:39,130 --> 00:20:40,570 +ومكعبات عصير عالي ومكعبات عصير عالي ومكعبات عصير + +278 +00:20:40,570 --> 00:20:42,690 +عالي ومكعبات عصير عالي ومكعبات عصير عالي ومكعبات + +279 +00:20:42,690 --> 00:20:43,450 +عصير عالي ومكعبات عصير عالي ومكعبات عصير عالي + +280 +00:20:43,450 --> 00:20:45,010 +عالي ومكعبات عصير عالي ومكعبات عصير عالي ومكعبات + +281 +00:20:45,010 --> 00:20:54,530 +عصير عالي ومكعبات عصير عالي ومكعبات + +282 +00:20:54,550 --> 00:20:57,550 +Wood chips which is the by-product sells for one + +283 +00:20:57,550 --> 00:21:04,150 +dollar per cubic foot Data for July 2012 are as + +284 +00:21:04,150 --> 00:21:06,470 +follows as we can see here we do not have any + +285 +00:21:06,470 --> 00:21:11,740 +beginning inventoryالصناعة للموضوع الرئيسي هو 50 + +286 +00:21:11,740 --> 00:21:18,020 +ألف والسائق 40 ألف ومن المطلوب انهياره يكون 10 ألف + +287 +00:21:18,020 --> 00:21:22,740 +ومن المطلوب انهياره يكون 10 ألف ومن المطلوب + +288 +00:21:22,740 --> 00:21:22,760 +انهياره يكون 10 ألف ومن المطلوب انهياره يكون 10 + +289 +00:21:22,760 --> 00:21:22,940 +ألف ومن المطلوب انهياره يكون 10 ألف ومن المطلوب + +290 +00:21:22,940 --> 00:21:24,100 +انهياره يكون 10 ألف ومن المطلوب انهياره يكون 10 + +291 +00:21:24,100 --> 00:21:27,880 +ألف ومن المطلوب انهياره يكون 10 ألف ومن المطلوب + +292 +00:21:27,880 --> 00:21:30,440 +انهياره يكون 10 ألف ومن المطلوب + +293 +00:21:37,700 --> 00:21:41,240 +والخاصة الموجودة في المصادر والمصادر الخاصة مع + +294 +00:21:41,240 --> 00:21:43,140 +المصادر الخاصة مع المصادر الخاصة مع المصادر الخاصة + +295 +00:21:43,140 --> 00:21:46,900 +مع المصادر الخاصة مع المصادر الخاصة مع المصادر + +296 +00:21:46,900 --> 00:21:47,300 +الخاصة مع المصادر الخاصة مع المصادر الخاصة مع + +297 +00:21:47,300 --> 00:21:49,020 +مع المصادر الخاصة مع المصادر الخاصة مع المصادر + +298 +00:21:49,020 --> 00:21:50,940 +الخاصة مع المصادر الخاصة مع المصادر الخاصة مع + +299 +00:21:50,940 --> 00:21:52,020 +المصادر الخاصة مع المصادر الخاصة مع المصادر الخاصة + +300 +00:21:52,020 --> 00:21:55,940 +مع المصادر الخاصة مع المصادر الخاصة مع المصادر + +301 +00:21:55,940 --> 00:22:00,320 +الخاصة مع المصادر الخاصة مع المصادر الخاصة مع + +302 +00:22:00,320 --> 00:22:03,780 +المصادر الخاصة مع الم + +303 +00:22:06,630 --> 00:22:10,890 +بقيمة 150 ألف دولار وإذا كانت مجموعة الـ + +304 +00:22:10,890 --> 00:22:15,590 +Conversion Costs بقيمة 100 ألف دولار فإن إضافة هذه + +305 +00:22:15,590 --> 00:22:21,270 +الأشياء إلى أعلى ستجعلها 250 ألف دولار كمجموعة الـ + +306 +00:22:21,270 --> 00:22:25,170 +Costs بالطبع بعد الانتقال من النقطة كما يمكننا أن + +307 +00:22:25,170 --> 00:22:27,770 +نرى هنا لدينا المجموعة الـ Fine Grade ومجموعة الـ + +308 +00:22:27,770 --> 00:22:32,890 +Wood Chips أولاً 50 ألف أرضية والثانوية 4000 + +309 +00:22:32,890 --> 00:22:37,260 +مقاطعة كبيرةالأن دعنا نعتبر طريقة الوصول للإنتاج، + +310 +00:22:37,260 --> 00:22:41,780 +بالطبع كما نعرف جميعا و كما قلنا قبل أننا سنقوم + +311 +00:22:41,780 --> 00:22:47,520 +بإيجاب الوصول للإنتاج عندما يتم إنتاجه، لذلك إذا + +312 +00:22:47,520 --> 00:22:53,780 +كان علينا إيجابه أو إذا كان علينا أن نقوم بمقالة + +313 +00:22:53,780 --> 00:22:59,140 +نتجارب نتجارب المجتمع و بعدها إيجاب الوصول + +314 +00:22:59,140 --> 00:23:02,420 +للإنتاج، أولاً كلنا علينا + +315 +00:23:05,230 --> 00:23:10,450 +نحتاج لنعرف أسعار التحول بقدرة 100 ألف دولار و بعد + +316 +00:23:10,450 --> 00:23:15,370 +ذلك نحتاج لنعرف أسعار المادة الواضحة بقدرة 150 ألف + +317 +00:23:15,370 --> 00:23:19,750 +دولار، بالطبع إذا كانت هذه أسعار التصنيف، فسيكون + +318 +00:23:19,750 --> 00:23:24,830 +الوظيفة تدفع من هذه الأسعار، صحيح؟بالطبع كما نرى + +319 +00:23:24,830 --> 00:23:29,230 +هنا في جورنال إدارة 1 و جورنال إدارة 2 بالطبع هذه + +320 +00:23:29,230 --> 00:23:31,830 +الجورنال الإدارات هي نفسها كالجورنال الإدارات التي + +321 +00:23:31,830 --> 00:23:35,670 +أخذناها في course accounting 1 و كما أخذناها في + +322 +00:23:35,670 --> 00:23:40,410 +القصة 7 و القصة 8 بالطبع عملية OK process سيكون + +323 +00:23:40,410 --> 00:23:47,210 +محدد بقيمة 150,000 و سيكون قيمة الواقع 150,000 + +324 +00:23:47,210 --> 00:23:53,870 +بالطبعالدراسة الوطنية تسجل 2 دراسات وطنية الوطنية + +325 +00:23:53,870 --> 00:24:00,930 +وطنية الدراسة وطنية الدراسة وطنية الدراسة وطنية + +326 +00:24:00,930 --> 00:24:03,350 +الدراسة وطنية الدراسة وطنية الدراسة وطنية الدراسة + +327 +00:24:03,350 --> 00:24:03,810 +الدراسة وطنية الدراسة وطنية الدراسة وطنية الدراسة + +328 +00:24:03,810 --> 00:24:04,710 +وطنية الدراسة وطنية الدراسة وطنية الدراسة وطنية + +329 +00:24:04,710 --> 00:24:19,470 +وطنية الدراسة وطنية الدراسة وطنية الدراسة وطنية + +330 +00:24:22,370 --> 00:24:27,850 +و250 ألف دولار. الانتجار الثانوي هو أن ندرس تجارب + +331 +00:24:27,850 --> 00:24:32,290 +الانتجار. بالطبع تجارب الانتجار هي بقدرة 100 ألف + +332 +00:24:32,290 --> 00:24:36,130 +دولار. بالطبع سوف ندفع أيضًا تجارب الانتجار بقدرة + +333 +00:24:36,130 --> 00:24:40,750 +هذه. لذلك كما ترون هنا تجارب الانتجار تدفع بقدرة + +334 +00:24:40,750 --> 00:24:45,830 +100 ألف دولار. وطبعًا برنامج مختلفة. لأن هنا عندما + +335 +00:24:45,830 --> 00:24:53,070 +نعتبر تجارب الانتجار، نعتبر المجلد الوحيدوالبيئة + +336 +00:24:53,070 --> 00:24:58,150 +المصنعية بالطبع العمل الواضح أنه يتم تفكيره بقيمة + +337 +00:24:58,150 --> 00:25:02,190 +المال أو بقيمة المال وما إلى ذلك ولكن بيقوم البيئة + +338 +00:25:02,190 --> 00:25:06,470 +المصنعية بالطبع بمقالات مختلفة مثل المقالات + +339 +00:25:06,470 --> 00:25:09,810 +المجاورة مثل المقالات المجاورة مثل المقالات + +340 +00:25:09,810 --> 00:25:11,130 +المجاورة مثل المقالات المجاورة مثل المقالات + +341 +00:25:11,130 --> 00:25:12,030 +المجاورة مثل المقالات المجاورة مثل المقالات + +342 +00:25:12,030 --> 00:25:13,350 +المجاورة مثل المقالات المجاورة مثل المقالات + +343 +00:25:13,350 --> 00:25:16,570 +المجاورة مثل المقالات + +344 +00:25:16,570 --> 00:25:21,030 +المجاورة مثل المقالات المجاورة مثل المقالاتمعرفة + +345 +00:25:21,030 --> 00:25:27,310 +إدارة جورنالنا الثالث الآن، بالطبع بعد أن انتهى + +346 +00:25:27,310 --> 00:25:32,690 +البرنامج المجتمعي، سيكون لدينا اتصالين لدينا + +347 +00:25:32,690 --> 00:25:34,950 +اتصالين لدينا اتصالين لدينا اتصالين لدينا اتصالين + +348 +00:25:34,950 --> 00:25:34,970 +اتصالين لدينا اتصالين لدينا اتصالين لدينا اتصالين + +349 +00:25:34,970 --> 00:25:36,070 +اتصالين لدينا اتصالين لدينا اتصالين لدينا اتصالين + +350 +00:25:36,070 --> 00:25:40,250 +لدينا اتصالين لدينا اتصالين + +351 +00:25:40,250 --> 00:25:44,510 +لدينا اتصالين + +352 +00:25:44,510 --> 00:25:49,970 +لدينا ات + +353 +00:25:50,050 --> 00:25:53,490 +الشركات تستخدم مجموعات مختلفة والمواصلة هي الـ + +354 +00:25:53,490 --> 00:25:58,090 +fine number والمجموعة هي الـ good ships لذلك كما + +355 +00:25:58,090 --> 00:26:02,250 +نستطيع أن نرى هنا عملية البرنامج سيكون مدفنة + +356 +00:26:02,250 --> 00:26:06,610 +ومجموعة الهدايا ستكون مدفنة بالطبع مجموعة الهدايا + +357 +00:26:06,610 --> 00:26:10,370 +هي مجموعة مختلفة لديها مجموعات مختلفة لديها + +358 +00:26:10,370 --> 00:26:12,550 +مجموعات مختلفة لديها مجموعات مختلفة لديها مجموعات + +359 +00:26:12,550 --> 00:26:15,750 +مختلفة لديها مجموعات مختلفة لديها مجموعات مختلفة + +360 +00:26:15,750 --> 00:26:18,170 +لديها مجموعات مختلفة لديها مجموعات مختلفة لديها + +361 +00:26:18,170 --> 00:26:21,930 +مجموعات مختلفة لديها مجموعfour thousand dollars + +362 +00:26:21,930 --> 00:26:28,130 +what is this amount is this the amount of the + +363 +00:26:28,130 --> 00:26:33,790 +coasts what do you think of course as we can see + +364 +00:26:33,790 --> 00:26:39,490 +here according to our example wood chips which is + +365 +00:26:39,490 --> 00:26:45,190 +the byproduct sells for one dollar per cubic foot + +366 +00:26:45,890 --> 00:26:51,050 +وفقًا لعمل مجموعتنا، قمنا بإنتاج أربعة ألف أكتر من + +367 +00:26:51,050 --> 00:26:51,410 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +368 +00:26:51,410 --> 00:26:51,830 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +369 +00:26:51,830 --> 00:26:54,150 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +370 +00:26:54,150 --> 00:27:01,610 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +371 +00:27:01,610 --> 00:27:02,330 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +372 +00:27:02,330 --> 00:27:05,750 +أكتر من أكتر من أكتر من أكتر من أكتر من أكتر من + +373 +00:27:05,750 --> 00:27:12,330 +أكتر من أكتر من + +374 +00:27:12,330 --> 00:27:20,850 +أكالسعر ليس بسبب السعر، ولكننا سنعرف السعر من قيمة + +375 +00:27:20,850 --> 00:27:26,970 +السحب أو من قيمة الواقع إذا كنت تسحب 8000 دولار، + +376 +00:27:26,970 --> 00:27:33,310 +فسيكون 8000؟ سيكون 8000، ممتاز، هذا هو نقطة مهمة + +377 +00:27:33,310 --> 00:27:40,730 +لتفكيرها، السعر من قيمة الواقع يتم إعرفه من قيمة + +378 +00:27:40,730 --> 00:27:46,890 +الواقعلن تستخدم الـ cost، بالطبع نحن جميعًا نعرف + +379 +00:27:46,890 --> 00:27:54,010 +أن مصادر الأشياء المنتجة يجب أن يكون اكتشف بواسطة + +380 +00:27:54,010 --> 00:27:58,870 +ال cost هذا ما أخذناه في cost accounting one وهذا + +381 +00:27:58,870 --> 00:28:04,210 +هو الطريقة + +382 +00:28:04,210 --> 00:28:10,530 +الصحيحة للإستخدام، ولكن هنا لأن ال buy product + +383 +00:28:10,530 --> 00:28:20,380 +لديه قيمة صغيرةبالنسبة لقيم القوة و لأن الميزة + +384 +00:28:20,380 --> 00:28:29,260 +ليست السبب الرئيسي لإدارة قيم الجمهورية لذلك سوف + +385 +00:28:29,260 --> 00:28:36,700 +ندرس قيمة الواقع من هذه الميزة كتقرير في قيم + +386 +00:28:36,700 --> 00:28:43,670 +جمهوريةبالتالي، القيمة من 4 ألف دولار، وهي قيمة + +387 +00:28:43,670 --> 00:28:51,450 +ممكن تسليم للشركة بي برودك تعتبر تقريبًا في القيمة + +388 +00:28:51,450 --> 00:29:01,710 +من 250 ألف دولار، وهي الـ Joint Posts لماذا؟ لأننا + +389 +00:29:01,710 --> 00:29:11,220 +كمؤسسة لا ندفع 250 ألف دولارلن يكون لدينا عملية + +390 +00:29:11,220 --> 00:29:14,320 +صناعة لكي + +391 +00:29:14,320 --> 00:29:20,720 +نحصل على ميزة بقيمة بقيمة 4 ألف دولار أو بقيمة + +392 +00:29:20,720 --> 00:29:27,980 +قيمة 4 ألف دولار فهذه 4 ألف دولار تعتبر اقل في + +393 +00:29:27,980 --> 00:29:35,860 +مجموعاتنا كما يمكننا أن نرى هنا ميزة بقيمة 4 ألف + +394 +00:29:35,860 --> 00:29:36,820 +دولار هي القيمة التي نستطيع أن نستخدمها + +395 +00:29:42,660 --> 00:29:43,800 +by the amount of + +396 +00:29:49,950 --> 00:29:53,930 +مع مقارنة مقارنة المستخدم المستخدم المستخدم + +397 +00:29:53,930 --> 00:29:58,430 +المستخدم المستخدم المستخدم المستخدم المستخدم + +398 +00:29:58,430 --> 00:29:59,090 +المستخدم المستخدم المستخدم المستخدم المستخدم + +399 +00:29:59,090 --> 00:29:59,790 +المستخدم المستخدم المستخدم المستخدم المستخدم + +400 +00:29:59,790 --> 00:30:01,610 +المستخدم المستخدم المستخدم المستخدم المستخدم + +401 +00:30:01,610 --> 00:30:02,630 +المستخدم المستخدم المستخدم المستخدم المستخدم + +402 +00:30:02,630 --> 00:30:02,670 +المستخدم المستخدم المستخدم المستخدم المستخدم + +403 +00:30:02,670 --> 00:30:02,750 +المستخدم المستخدم المستخدم المستخدم المستخدم + +404 +00:30:02,750 --> 00:30:02,850 +المستخدم المستخدم المستخدم المستخدم المستخدم + +405 +00:30:02,850 --> 00:30:02,870 +المستخدم المستخدم المستخدم المستخدم المستخدم + +406 +00:30:02,870 --> 00:30:09,210 +المستخدم المستخدم المستخدم المستخدم + +407 +00:30:09,210 --> 00:30:19,290 +المستخدم + +408 +00:30:20,220 --> 00:30:24,640 +هل لديك أسئلة؟ دعونا نعتبر السحب من الميزات + +409 +00:30:24,640 --> 00:30:31,000 +والميزات الرئيسية، بالطبع الميزات الرئيسية، بالطبع + +410 +00:30:31,000 --> 00:30:35,960 +هنا نستخدم نظام مستمر، هنا نستخدم نظام مستمر، + +411 +00:30:35,960 --> 00:30:39,500 +بالطبع باستخدام نظام مستمر، سيكون لدينا اتجارات + +412 +00:30:39,500 --> 00:30:42,800 +مختلفة، + +413 +00:30:42,800 --> 00:30:47,360 +الأولى لكتابة قيمة السعر والثانية لكتابة قيمة + +414 +00:30:47,360 --> 00:30:54,770 +السحب أو المالولهذا السبب، أولاً، أدرك أننا قد + +415 +00:30:54,770 --> 00:30:55,090 +قمنا بإصلاح + +416 +00:30:58,360 --> 00:31:02,200 +والسعر المستقبلي هو 40 ألف من 50 ألف ومع قيمة + +417 +00:31:02,200 --> 00:31:14,120 +الأسعار التي تم شرحها بمعدل 196 ألف و8 ألف ومعدل 6 + +418 +00:31:14,120 --> 00:31:21,930 +ألف مرتبط بمعدل 40 ألف وهو 240 ألف مرتبطبالطبع هذا + +419 +00:31:21,930 --> 00:31:25,450 +طبيعي كما أخذناه في الواقعات التحقيقية 1 و 2 و كما + +420 +00:31:25,450 --> 00:31:30,430 +أخذناه في post-accounting 1 و الأن دعنا نرى كيف + +421 +00:31:30,430 --> 00:31:40,610 +سنعرف السحب من الميزات بالطبع عندما نعرف المحفظة + +422 +00:31:40,610 --> 00:31:44,390 +أو المحفظة الخارجية من الميزات باستخدام قيمة ممكن + +423 +00:31:44,390 --> 00:31:50,660 +تحقيقهابالتالي عندما نقوم بتسلي هذه المادة أو هذه + +424 +00:31:50,660 --> 00:31:56,160 +.. أو هذه الميزة، سنقوم بتقرير الميزة مثل الـ + +425 +00:31:56,160 --> 00:32:01,720 +cost، صحيح؟ لذلك في هذه الحالة، لن نقرر أي ميزة، + +426 +00:32:01,720 --> 00:32:07,780 +لن نقرر أي أرباح، ولكننا فقط سنقرر تقرير الميزة في + +427 +00:32:07,780 --> 00:32:16,300 +المخزن نفسه، لذلك تسلي الميزة في طريقة التصنيعوهو + +428 +00:32:16,300 --> 00:32:24,360 +يُعرف كتابة في محافظة الأشياء المنتجة، وليس كتابة + +429 +00:32:24,360 --> 00:32:30,980 +لرقم، لأن إذا كنا نعرفها كرم، فسيكون هناك تدبّق، + +430 +00:32:30,980 --> 00:32:36,080 +لأننا قمنا بتدبّق جمعية KOS بمدى 4000، وإذا كنا + +431 +00:32:36,080 --> 00:32:43,110 +نعرف كرم، فسيكون هناك تدبّق،ولذلك في طريقة الوصول + +432 +00:32:43,110 --> 00:32:49,110 +للإنتاج عندما نقوم ببيع المواد، سنقرر ببيع المواد + +433 +00:32:49,110 --> 00:32:55,710 +كتقرير في مصالح الهواتف التي تحتوي على المواد التي + +434 +00:32:55,710 --> 00:32:57,870 +تحتوي على المواد التي تحتوي على المواد التي تحتوي + +435 +00:32:57,870 --> 00:32:57,990 +على المواد التي تحتوي على المواد التي تحتوي على + +436 +00:32:57,990 --> 00:32:59,070 +المواد التي تحتوي على المواد التي تحتوي على المواد + +437 +00:32:59,070 --> 00:32:59,450 +التي تحتوي على المواد التي تحتوي على المواد التي + +438 +00:32:59,450 --> 00:33:07,110 +تحتوي على المواد التي تحتوي على المواد التي + +439 +00:33:07,110 --> 00:33:07,370 +تحت + +440 +00:33:10,860 --> 00:33:14,720 +الأول والثاني سيكون مثلًا، الوصول الأول والثاني + +441 +00:33:14,720 --> 00:33:19,880 +سيكون مثلًا، لماذا؟ لأن الطريقة السائلية والطريقة + +442 +00:33:19,880 --> 00:33:27,360 +التصميمية لن تكون بأي طريقة تأثير على كيف نتعرف + +443 +00:33:27,360 --> 00:33:32,700 +على قصتنا، لذلك نتعرف على الأولوهو مستخدم الوثيقة + +444 +00:33:32,700 --> 00:33:35,580 +الوثيقة الوثيقة الوثيقة الوثيقة الوثيقة الوثيقة + +445 +00:33:35,580 --> 00:33:36,200 +الوثيقة الوثيقة الوثيقة الوثيقة الوثيقة الوثيقة + +446 +00:33:36,200 --> 00:33:40,920 +الوثيقة الوثيقة الوثيقة الوثيقة الوثيقة + +447 +00:33:40,920 --> 00:33:52,840 +الوثيقة + +448 +00:33:53,180 --> 00:33:58,840 +هنا تأتي الفرق بين طريقة السوق والطريقة التصنيعية + +449 +00:33:58,840 --> 00:34:03,860 +في الطريقة التصنيعية، ندرك المشاركة بعد أو مباشرة + +450 +00:34:03,860 --> 00:34:09,840 +بعد تصنيعها هنا في الطريقة السوق، لن ندرك أي شيء + +451 +00:34:09,840 --> 00:34:15,620 +أو لن ندرك المشاركة على الإطلاق فقط ندرك المشاركة + +452 +00:34:15,620 --> 00:34:20,040 +الرئيسية وكما نستطيع أن نرى هنا من مقالتنا، + +453 +00:34:20,040 --> 00:34:26,760 +المجموعة المنتجة،والعمل و البرنامج مقرر، كما نرى + +454 +00:34:26,760 --> 00:34:34,520 +هنا، هل اكتشفنا الـ By-product؟ ليس بالطبع، و جميع + +455 +00:34:34,520 --> 00:34:40,110 +جمعات الجمعات كانت مجموعةto the ash to the main + +456 +00:34:40,110 --> 00:34:44,370 +product not as the ash as the first method which + +457 +00:34:44,370 --> 00:34:48,190 +is the production method where the only amount or + +458 +00:34:48,190 --> 00:34:51,530 +the remaining amount after the deduction of the + +459 +00:34:51,530 --> 00:34:54,470 +salable value or the neutralizable value of the + +460 +00:34:54,470 --> 00:34:57,690 +byproduct was allocated to the main product but + +461 +00:34:57,690 --> 00:35:01,450 +here all the joint costs would be allocated to the + +462 +00:35:01,450 --> 00:35:06,110 +main product of course after selling the fine + +463 +00:35:06,110 --> 00:35:12,720 +grade numberسنشهد نفس المقالات، بالطبع المقال + +464 +00:35:12,720 --> 00:35:20,000 +الأول لتشهد قوة البتسول، المقال الثاني لتشهد + +465 +00:35:20,000 --> 00:35:25,080 +المقالات المالية، بالطبع المقالات هنا مختلفة، ما + +466 +00:35:25,080 --> 00:35:27,340 +هي المقالات هنا مختلفة؟ كما نستطيع أن نرى هنا، + +467 +00:35:27,340 --> 00:35:31,480 +لدينا 200 ألف و 240 ألف، بينما في طريقة التصوير + +468 +00:35:31,480 --> 00:35:37,860 +لدينا 196 800 و 240 ألفلذلك لماذا رقم cost of + +469 +00:35:37,860 --> 00:35:41,580 +goods sold هو مختلف في الاثنين؟ + +470 +00:35:49,790 --> 00:35:55,050 +ممتاز، لذلك في طريقة البيع نحن ندرس كامة جزء من + +471 +00:35:55,050 --> 00:35:58,330 +الـ Joint Cost كمية جزء من الموضوع الرئيسي، صحيح؟ + +472 +00:35:58,330 --> 00:36:03,310 +بينما في طريقة البيع نحن فقط ندرس كامة جزء من الـ + +473 +00:36:03,310 --> 00:36:08,550 +Joint Cost بعد تخطيط قيمة الـ Cinnamon أو قيمة الـ + +474 +00:36:08,550 --> 00:36:12,270 +Bipartite لذلك هنا، تجارب المواد الفينيسية كانت + +475 +00:36:12,270 --> 00:36:15,250 +مختلفة بين الاثنين، لذلك قيمة المواد الفينيسية + +476 +00:36:15,250 --> 00:36:19,870 +ستكون مختلفة بين الاثنين، بالطبع، في الأخيرالـ + +477 +00:36:19,870 --> 00:36:24,310 +recognition of the selling of the byproduct here + +478 +00:36:24,310 --> 00:36:29,670 +would be by recognizing a sale, by recognizing a + +479 +00:36:29,670 --> 00:36:33,130 +revenue, not as the production method where we + +480 +00:36:33,130 --> 00:36:36,950 +recognize a decrease in our inventory, here we + +481 +00:36:36,950 --> 00:36:37,990 +would recognize + +482 +00:36:46,320 --> 00:36:52,900 +بسبب أننا لم نعتبر قيمة السحب كقيمة تقليل في + +483 +00:36:52,900 --> 00:36:57,880 +المستقبل ولم نعتبر هذه القيمة بأي طريقة أخرى، لذلك + +484 +00:36:57,880 --> 00:37:02,360 +يجب أن نعتبر هذه القيمة عندما نبيع هذا الوثيقة + +485 +00:37:02,360 --> 00:37:07,460 +كقيمة السحب، بالطبع كما يمكننا أن نرى هنا، هذه هي + +486 +00:37:07,460 --> 00:37:11,080 +الوحيدة الموجودة في الوثيقة، فنعرف فقط وثيقة + +487 +00:37:11,080 --> 00:37:15,430 +الوثيقة عندما تكونمع أننا في طريقة الوصول للإنتاج + +488 +00:37:15,430 --> 00:37:20,310 +ندرس الـ By-product أو كل الـ By-product اللي تم + +489 +00:37:20,310 --> 00:37:22,710 +إنتاجه من قيمته التي يمكنها أن تتمكن منها أن تتمكن + +490 +00:37:22,710 --> 00:37:25,710 +منها أن تتمكن منها أن تتمكن منها أن تتمكن منها أن + +491 +00:37:25,710 --> 00:37:26,430 +تتمكن منها أن تتمكن منها أن تتمكن منها أن تتمكن + +492 +00:37:26,430 --> 00:37:26,730 +منها أن تتمكن منها أن تتمكن منها أن تتمكن منها أن + +493 +00:37:26,730 --> 00:37:26,790 +تتمكن منها أن تتمكن منها أن تتمكن منها أن تتمكن + +494 +00:37:26,790 --> 00:37:26,810 +تتمكن منها أن تتمكن منها أن تتمكن منها أن تتمكن + +495 +00:37:26,810 --> 00:37:30,410 +منها أن تتمكن منها أن تتمكن منها أن تتمكن منها أن + +496 +00:37:30,410 --> 00:37:36,400 +تتمكن منها أن تتمكن منها أن تتمكن منها أن تتمNo + +497 +00:37:36,400 --> 00:37:44,160 +this is the sale of the value 1200 is + +498 +00:37:44,160 --> 00:37:48,720 +the cubic foot sold and it is sold by one dollar + +499 +00:37:48,720 --> 00:37:50,940 +per cubic foot therefore 1200 + +500 +00:37:55,390 --> 00:37:56,350 +إذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا + +501 +00:37:56,350 --> 00:37:57,050 +اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا + +502 +00:37:57,050 --> 00:37:57,330 +اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا + +503 +00:37:57,330 --> 00:37:58,590 +اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا + +504 +00:37:58,590 --> 00:37:58,910 +اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا + +505 +00:37:58,910 --> 00:37:59,110 +اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا + +506 +00:37:59,110 --> 00:37:59,830 +اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا + +507 +00:37:59,830 --> 00:38:01,910 +اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا + +508 +00:38:01,910 --> 00:38:02,150 +اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا + +509 +00:38:02,150 --> 00:38:09,870 +اذا اذا اذا + +510 +00:38:09,870 --> 00:38:15,290 +اذاوهكذا وصلنا إلى نهاية الحلقة، حلقة 16، إن شاء + +511 +00:38:15,290 --> 00:38:19,330 +الله في المرة التالية سنكمل + +512 +00:38:19,330 --> 00:38:27,590 +حلقة 16، شكرا للمساعدة، وسأراك في المرة التالية إن + +513 +00:38:27,590 --> 00:38:27,910 +شاء الله + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/ySVVdakQ4-c.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/ySVVdakQ4-c.srt new file mode 100644 index 0000000000000000000000000000000000000000..9f38d40e076443ac3f0903e13a855f16d9618c3f --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/ySVVdakQ4-c.srt @@ -0,0 +1,1543 @@ +1 +00:00:20,890 --> 00:00:28,990 +بدأنا آخر مرة مع المشكلة 836 ولم نكملها، لذا دعنا + +2 +00:00:28,990 --> 00:00:37,830 +أولًا نكمل المشكلة، بالطبع باعتبار حلقاتنا لهذه + +3 +00:00:37,830 --> 00:00:43,830 +المشكلة، وجدنا أن مجموعة الوضع التجريبية + +4 +00:01:00,790 --> 00:01:13,670 +العامة الواحدة تلو الأخرى + +5 +00:01:13,670 --> 00:01:22,430 +(Repeated "الواحدة" removed) + +6 +00:01:22,430 --> 00:01:31,630 +كانت 675 وموارد + +7 +00:01:31,630 --> 00:01:36,590 +رقم 4 مقرّر + +8 +00:01:36,590 --> 00:01:43,250 +السرعة المساعدة كانت + +9 +00:01:43,250 --> 00:01:49,430 +تكون 22 دولارًا في ساعة تجهيز + +10 +00:01:56,790 --> 00:02:04,650 +وبالطبع بالنسبة لسؤالنا، أعطونا بعض... بعض... أو + +11 +00:02:04,650 --> 00:02:18,430 +بعض المعلومات عن عدد المجلدات لعدد + +12 +00:02:18,430 --> 00:02:19,610 +الكتب بالطبع + +13 +00:02:25,220 --> 00:02:30,340 +for the static I think and the actual what was the + +14 +00:02:30,340 --> 00:02:35,400 +amount for the static five hundred books three + +15 +00:02:35,400 --> 00:02:38,000 +thirty thousand I think three hundred thousand or + +16 +00:02:38,000 --> 00:02:40,780 +three hundred thousand three hundred thousand + +17 +00:02:40,780 --> 00:02:47,260 +books and the actual three hundred and twenty four + +18 +00:02:47,260 --> 00:02:49,140 +thousand and then + +19 +00:02:52,020 --> 00:03:01,000 +the average number of books per setup this is + +20 +00:03:01,000 --> 00:03:06,480 +exactly five hundred and the actual four hundred + +21 +00:03:06,480 --> 00:03:12,140 +and eighty and then hours + +22 +00:03:12,140 --> 00:03:19,440 +to set up how much I think eight and the actual is + +23 +00:03:19,440 --> 00:03:26,200 +eight point two and then direct + +24 +00:03:26,200 --> 00:03:38,380 +variable costs per setup hour is twenty forty + +25 +00:03:38,380 --> 00:03:43,380 +dollars and thirty nine for the actual and + +26 +00:03:45,670 --> 00:03:48,070 +(Repeated "المستقبلي" removed) + +27 +00:03:48,070 --> 00:03:50,690 +(Repeated "المستقبلي" removed) + +28 +00:03:50,690 --> 00:03:52,830 +(Repeated "المستقبلي" removed) + +29 +00:03:52,830 --> 00:03:56,590 +(Repeated "المستقبلي" removed) + +30 +00:03:56,590 --> 00:04:00,450 +(Repeated "المستقبلي" removed) + +31 +00:04:00,450 --> 00:04:01,750 +(Repeated "المستقبلي" removed) + +32 +00:04:01,750 --> 00:04:01,770 +(Repeated "المستقبلي" removed) + +33 +00:04:01,770 --> 00:04:02,570 +(Repeated "المستقبلي" removed) + +34 +00:04:02,570 --> 00:04:08,130 +(Repeated "المستقبلي" removed) + +35 +00:04:14,510 --> 00:04:17,930 +قمنا بتخطيط عدد مجموعات الـ Flexible Budget وقمنا + +36 +00:04:17,930 --> 00:04:18,810 +(Removed repeated sentence) + +37 +00:04:18,810 --> 00:04:20,230 +بتخطيط عدد مجموعة الـ Flexible Budget وقمنا بتخطيط + +38 +00:04:20,230 --> 00:04:20,730 +(Removed repeated phrase) + +39 +00:04:20,730 --> 00:04:22,370 +مجموعة الـ Flexible Budget وقمنا بتخطيط عدد مجموعة + +40 +00:04:22,370 --> 00:04:22,990 +الـ Flexible Budget وقمنا بتخطيط عدد مجموعة الـ + +41 +00:04:22,990 --> 00:04:23,170 +(Removed repeated phrase) + +42 +00:04:23,170 --> 00:04:31,170 +(Removed repeated phrase) + +43 +00:04:31,170 --> 00:04:35,050 +(Removed repeated phrase) + +44 +00:04:35,050 --> 00:04:39,110 +Flexible + +45 +00:04:39,110 --> 00:04:43,610 +Budget وقمنا + +46 +00:04:49,080 --> 00:04:53,940 +بالتالي، يجب أن نقوم بالتخطيط لـ + +47 +00:04:53,940 --> 00:04:59,980 +Direct Variable Costs + +48 +00:04:59,980 --> 00:05:04,780 +بالطبع، نستطيع تخطيط الأسعار والإيقاع باستخدام + +49 +00:05:04,780 --> 00:05:11,660 +كلمتنا التقرير أو التقدم، نبدأ بالـ Actual + +50 +00:05:18,330 --> 00:05:26,870 +القيمة المضمونة بالقيمة الحقيقية أو السعر، ومن ثم + +51 +00:05:26,870 --> 00:05:37,870 +القيمة الحقيقية المضمونة بالقيمة المُحجوزة، ومن + +52 +00:05:37,870 --> 00:05:44,570 +ثم القيمة المُحجوزة، وهي القيمة المُحجوزة + +53 +00:05:44,570 --> 00:05:47,430 +المضمونة بالقيمة المُحجوزة + +54 +00:05:53,240 --> 00:05:59,780 +here what do we mean by the actual quantity؟ + +55 +00:05:59,780 --> 00:06:04,170 +the actual quantity of setup أو ساعات العمل + +56 +00:06:04,170 --> 00:06:11,310 +(Repeated "تعمل" removed) + +57 +00:06:11,310 --> 00:06:14,870 +(Repeated "تعمل" removed) + +58 +00:06:14,870 --> 00:06:14,890 +(Repeated "تعمل" removed) + +59 +00:06:14,890 --> 00:06:15,310 +(Repeated "تعمل" removed) + +60 +00:06:15,310 --> 00:06:16,750 +(Repeated "تعمل" removed) + +61 +00:06:32,060 --> 00:06:35,820 +هذه الفرصة مختلفة بين استخدام أسعار مستوى + +62 +00:06:35,820 --> 00:06:43,220 +و الانتقال للأسعار مستوى أو إلى أسعار + +63 +00:06:43,220 --> 00:06:49,350 +مستوى أو أسعار مستوى أو أسعار مستوى، لذلك كما قلنا + +64 +00:06:49,350 --> 00:06:54,290 +أو كما تحدّثنا في الحلقة السادسة وفي الحلقة الثامنة + +65 +00:06:54,290 --> 00:07:00,510 +عشر، أن القطة دائمًا مرتبطة مع الجزء مثلًا + +66 +00:07:00,510 --> 00:07:04,030 +ساعات التشغيل، قلنا أن ساعات التشغيل مرتبطة مع جزء + +67 +00:07:04,030 --> 00:07:10,980 +محدّد. هذا يعني أنه إذا كنا سنصنع أكثر أو جزء أكثر مع + +68 +00:07:10,980 --> 00:07:14,520 +الـ Budgeted نحتاج أكثر ساعات تشغيل، ولكن في هذه + +69 +00:07:14,520 --> 00:07:18,520 +الحالة، هذا ليس حالتها، لماذا؟ لأن كما قلنا، هنا + +70 +00:07:18,520 --> 00:07:24,660 +نحن نتخطى التغييرات لجمع مستوى، وليس لجمع مستوى. + +71 +00:07:24,660 --> 00:07:31,760 +لذلك، نعتبر الأسعار، نعتبر مصممة التعامل التي + +72 +00:07:31,760 --> 00:07:36,480 +تتعامل مع جمع مستوى وليس مع جمع مستوى، والتي في + +73 +00:07:36,480 --> 00:07:40,620 +هذه الحالة هي ساعات التشغيل. ولذلك، ماذا تعتقد أنه + +74 +00:07:40,620 --> 00:07:44,120 +قيمة المُستخدم الواقعي؟ + +75 +00:07:44,120 --> 00:07:50,380 +ماذا تعتقد أنه قيمة المُستخدم الواقعي؟ 39 مرتبط + +76 +00:07:50,380 --> 00:07:52,720 +بماذا؟ (Repeated "مرتبط بماذا؟" removed) + +77 +00:07:52,720 --> 00:07:53,060 +(Repeated "مرتبط بماذا؟" removed) + +78 +00:07:53,060 --> 00:07:53,640 +(Repeated "مرتبط بماذا؟" removed) + +79 +00:07:53,640 --> 00:07:56,080 +(Repeated "مرتبط بماذا؟" removed) + +80 +00:07:56,080 --> 00:08:01,500 +(Repeated "مرتبط بماذا؟" removed) + +81 +00:08:01,500 --> 00:08:02,760 +(Repeated "مستخدم" removed) + +82 +00:08:02,760 --> 00:08:03,280 +(Repeated "مستخدم" removed) + +83 +00:08:03,280 --> 00:08:04,620 +(Repeated "مستخدم" removed) + +84 +00:08:04,620 --> 00:08:05,000 +(Repeated "مستخدم" removed) + +85 +00:08:05,000 --> 00:08:08,620 +(Repeated "مستخدم" removed) + +86 +00:08:08,620 --> 00:08:11,360 +(Repeated "مستخدم" removed) + +87 +00:08:11,360 --> 00:08:12,640 +(Repeated "مستخدم" removed) + +88 +00:08:12,640 --> 00:08:16,700 +(Repeated "مستخدم" removed) + +89 +00:08:16,700 --> 00:08:25,280 +(Repeated "مستخدم" removed) + +90 +00:08:28,290 --> 00:08:32,230 +8.2 ساعات لإصلاح المجموعة المضمونة بالمقال الواقعي + +91 +00:08:32,230 --> 00:08:34,010 +(Removed repeated phrase) + +92 +00:08:34,010 --> 00:08:42,270 +المضمونة الواقعية 480. ماذا بالضبط؟ المقال + +93 +00:08:42,270 --> 00:08:44,490 +الواقعي للأعداد المضمونة بالمجموعة المضمونة + +94 +00:08:44,490 --> 00:08:46,030 +(Removed repeated phrase) + +95 +00:08:46,030 --> 00:08:46,390 +(Removed repeated phrase) + +96 +00:08:46,390 --> 00:08:46,470 +(Removed repeated phrase) + +97 +00:08:46,470 --> 00:08:47,070 +(Removed repeated phrase) + +98 +00:08:47,070 --> 00:08:56,750 +(Removed repeated phrase) + +99 +00:08:57,640 --> 00:09:00,700 +because these are the actual number of setups + +100 +00:09:00,700 --> 00:09:05,690 +these are the average number of books per setup. الـ + +101 +00:09:05,690 --> 00:09:11,210 +480 هو عدد الكتب التي استخدمتها أو عدد الكتب التي + +102 +00:09:11,210 --> 00:09:17,290 +تم إصدارها في تجهيزة واحدة، لكن الـ 675 هو عدد + +103 +00:09:17,290 --> 00:09:22,570 +التجهيزات، لذلك يجب أن نضرب 8.2 وهو عدد الوقت + +104 +00:09:22,570 --> 00:09:26,870 +الحقيقي للتجهيزة في العدد الحقيقي للتجهيزات التي تم + +105 +00:09:26,870 --> 00:09:30,810 +تخطيطها في مطالب 3، 675 + +106 +00:09:31,810 --> 00:09:36,950 +الـ 480 ليس الرقم من الوصفات، إنه الرقم من الكتب، + +107 +00:09:36,950 --> 00:09:43,210 +كن حذرًا في تفسير الرقمين، لذلك 39 دولارًا مرتفع بـ + +108 +00:09:43,210 --> 00:09:51,790 +8.2 مرتفع بـ 675 مرتفع + +109 +00:09:51,790 --> 00:10:00,330 +865 + +110 +00:10:00,330 --> 00:10:06,320 +مرتفع. هذه هي المقاومة الحقيقية بالطبع، الآن المقاومة + +111 +00:10:06,320 --> 00:10:12,240 +الحقيقية معروفة لأننا لدينا ثلاثة أو 8.2 ساعات + +112 +00:10:12,240 --> 00:10:18,340 +ساعات حقيقية لإصلاح ولدينا 675 رقمًا أو رقمًا حقيقيًا + +113 +00:10:18,340 --> 00:10:18,900 +لإصلاح + +114 +00:10:24,040 --> 00:10:28,760 +(Removed repeated "مضيف 8.2") + +115 +00:10:28,760 --> 00:10:29,800 +(Removed repeated "مضيف 8.2") + +116 +00:10:29,800 --> 00:10:32,580 +(Removed repeated "مضيف 8.2") + +117 +00:10:32,580 --> 00:10:32,660 +(Removed repeated "مضيف 8.2") + +118 +00:10:32,660 --> 00:10:32,840 +(Removed repeated "مضيف 8.2") + +119 +00:10:32,840 --> 00:10:33,460 +(Removed repeated "مضيف 8.2") + +120 +00:10:33,460 --> 00:10:39,620 +(Removed repeated "مضيف 8.2") + +121 +00:10:39,620 --> 00:10:48,300 +(Removed repeated "مضيف 8.2") + +122 +00:10:52,150 --> 00:10:57,730 +(Removed repeated "المدفع") + +123 +00:10:57,730 --> 00:11:00,790 +(Removed repeated "المدفع") + +124 +00:11:05,650 --> 00:11:15,190 +القيم العادية للقيم، لذلك سنكمل 8 ساعات لإصلاح + +125 +00:11:15,190 --> 00:11:20,810 +واحدة بمجموعة المستقبلية لإصلاح الـ 648. لماذا + +126 +00:11:20,810 --> 00:11:26,810 +نستخدم الـ 648 وليس الـ 600؟ لماذا تعتقد أننا نحتاج + +127 +00:11:26,810 --> 00:11:32,070 +أن نستخدم الـ 648 وليس الـ 600؟ ممتاز، ممتاز، لذلك + +128 +00:11:32,070 --> 00:11:40,430 +هذا الـ 648 يسمح بالخروج الواقعي من 324000 كتاب، + +129 +00:11:40,430 --> 00:11:45,590 +بينما العدد الـ 600 من الأجهزة يسمح بالعدد المُتوقع + +130 +00:11:45,590 --> 00:11:52,220 +من الأجهزة، وهو 300000 كتاب. بالتالي، كما قلنا في + +131 +00:11:52,220 --> 00:11:56,100 +تقريرنا وحديثنا عن الوضع المُستخدم، الوضع المُستخدم + +132 +00:11:56,100 --> 00:12:01,440 +مُستعد باعتبار النتيجة الحقيقية، لذلك سنستخدم الـ + +133 +00:12:01,440 --> 00:12:15,980 +648، لذلك 8 × 648 × 40 × + +134 +00:12:15,980 --> 00:12:18,360 +8 × 40 + +135 +00:12:24,190 --> 00:12:31,070 +التي ستكون مائة وأربعة وعشرون ألفًا وثمانمائة وستة + +136 +00:12:31,070 --> 00:12:36,590 +(Removed repeated "و ستة") + +137 +00:12:36,590 --> 00:12:36,650 +(Removed repeated "و ستة") + +138 +00:12:36,650 --> 00:12:36,670 +(Removed repeated "و ستة") + +139 +00:12:36,670 --> 00:12:36,830 +(Removed repeated "و ستة") + +140 +00:12:36,830 --> 00:12:38,050 +(Removed repeated "و ستة") + +141 +00:12:38,050 --> 00:12:50,790 +(Removed repeated "و ستة") + +142 +00:12:55,710 --> 00:13:04,750 +بالطبع، يجب أن نقرّر 214000، ولكننا فقط نقرّر 215، + +143 +00:13:04,750 --> 00:13:09,310 +لذلك هذه مقارنة مفيدة بالطبع، الفرق بين الاثنين هو + +144 +00:13:09,310 --> 00:13:17,590 +5535، ثم + +145 +00:13:17,590 --> 00:13:20,290 +مقارنة الأرقام + +146 +00:13:22,880 --> 00:13:28,000 +التي هي الفرق بين الوضع المستقبلي والوضع الثاني، + +147 +00:13:28,000 --> 00:13:33,460 +لذلك كما نستطيع أن نرى هنا، يجب علينا أن نقرّر فقط + +148 +00:13:33,460 --> 00:13:39,780 +207000، ولكننا قرّرنا 211400 + +149 +00:13:39,780 --> 00:13:45,920 +أكثر، لذلك هذه مختلفة بقيمة 14040 + +150 +00:13:50,280 --> 00:13:54,100 +لذلك هؤلاء هم الاختصارات والإيجارات للسعر مستوى + +151 +00:13:54,100 --> 00:13:55,180 +(Removed repeated "المستوى") + +152 +00:13:55,180 --> 00:14:00,460 +(Removed repeated "المستوى") + +153 +00:14:00,460 --> 00:14:03,700 +(Removed repeated "المستوى") + +154 +00:14:03,700 --> 00:14:04,700 +(Removed repeated "المستوى") + +155 +00:14:04,700 --> 00:14:08,500 +(Removed repeated "المستوى") + +156 +00:14:08,500 --> 00:14:08,520 +(Removed repeated "المستوى") + +157 +00:14:08,520 --> 00:14:17,080 +(Removed repeated "المستوى") + +158 +00:14:22,650 --> 00:14:27,830 +بالتالي، علينا الآن تخطيط الإنتاجات التجارية أو + +159 +00:14:27,830 --> 00:14:30,850 +تخطيط الإنتاجات المختلفة، الإنتاجات التجارية و + +160 +00:14:30,850 --> 00:14:32,850 +(Removed repeated phrase) + +161 +00:14:32,850 --> 00:14:33,630 +(Removed repeated phrase) + +162 +00:14:33,630 --> 00:14:36,810 +(Removed repeated phrase) + +163 +00:14:40,160 --> 00:14:44,320 +بالطبع، نحتاج إلى عدد الميزانية المستقبلية الذي هو + +164 +00:14:44,320 --> 00:14:47,980 +نفسه من عدد الميزانية المستقبلية الطبيعية، لذلك نحن + +165 +00:14:47,980 --> 00:14:52,080 +لدينا 105600، صحيح؟ هذا عدد الميزانية المستقبلية + +166 +00:14:52,080 --> 00:14:55,400 +الذي هو، ونعرف أن الفرق بين عدد الميزانية المستقبلية + +167 +00:14:55,400 --> 00:15:02,420 +الذي هو وعدده الحقيقي، الذي هو 119000، فهو مُستخدم + +168 +00:15:02,420 --> 00:15:05,800 +فقط لتغيير الميزانية، لأننا لم نكن لدينا ميزانية + +169 +00:15:05,800 --> 00:15:11,700 +مستقبلية، صحيح؟ الآن يجب أن نعرف الـ Allocated Fixed + +170 +00:15:11,700 --> 00:15:14,120 +Manufacturing أو الـ Fixed Overhead Cost في هذه + +171 +00:15:14,120 --> 00:15:19,200 +الحالة لكي نقوم بمعايرة الـ Production Volume + +172 +00:15:19,200 --> 00:15:23,280 +Variance. بالطبع، الـ Allocated سيكون Allocated + +173 +00:15:23,280 --> 00:15:27,820 +بقيمة 22$ في ساعة تجارب + +174 +00:15:39,550 --> 00:15:47,290 +ماذا هو الـ production volume variance؟ وماذا + +175 +00:15:47,290 --> 00:15:51,170 +هو الـ spending variance؟ الـ fixed, overhead, + +176 +00:15:52,350 --> 00:15:53,950 +costs, actual, + +177 +00:15:57,110 --> 00:16:01,490 +flexible budget، والـ allocated + +178 +00:16:07,170 --> 00:16:13,050 +طبعًا، الواقعي يتم إعطاؤه 119 + +179 +00:16:13,050 --> 00:16:17,910 +ألف دولار. الوضع المستقبلي يتم أيضًا إعطاؤه بالنسبة + +180 +00:16:17,910 --> 00:16:25,390 +للوضع المستقبلي 105 آلاف دولار و 600 دولار. الآن نحتاج + +181 +00:16:25,390 --> 00:16:31,810 +لنقل القيم المُجمّعة، لذلك ما هي القيم المُجمّعة لـ + +182 +00:16:31,810 --> 00:16:34,210 +Fixed Overhead في هذه الحالة؟ + +183 +00:16:41,680 --> 00:16:47,020 +(Removed repeated phrase) + +184 +00:16:47,020 --> 00:16:49,920 +(Removed repeated phrase) + +185 +00:16:49,920 --> 00:16:58,800 +(Removed repeated phrase) + +186 +00:16:58,800 --> 00:17:07,560 +(Removed repeated phrase) + +187 +00:17:09,200 --> 00:17:22,120 +لـ output الواقعي، لذلك سنستخدم 8$ و 648 number of + +188 +00:17:22,120 --> 00:17:29,040 +setups، لذلك 8 ساعات + +189 +00:17:29,040 --> 00:17:35,860 +per setup multiplied by 648 setups هي كمية مجلداتنا + +190 +00:17:35,860 --> 00:17:42,280 +هذه هي كمية مجلداتنا، صحيح؟ الآن يجب أن نضربها بقيمة + +191 +00:17:42,280 --> 00:17:59,920 +مجلداتنا، وهي 22 دولارًا، لذلك سيكون 1 + +223 +00:20:48,530 --> 00:20:58,610 +yes + +224 +00:20:58,610 --> 00:21:09,370 +eight hundred thousand yes + +225 +00:21:09,370 --> 00:21:10,710 +four hundred thousand + +226 +00:21:18,350 --> 00:21:22,570 +yes, the budgeted production and sales is eight + +227 +00:21:22,570 --> 00:21:26,970 +hundred thousand bags; it will use four hundred + +228 +00:21:26,970 --> 00:21:33,330 +thousand standard machine hours. Yes, four hundred + +229 +00:21:33,330 --> 00:21:34,870 +and seventy thousand + +230 +00:22:07,700 --> 00:22:14,840 +440 ألف actual machine hours + +231 +00:22:14,840 --> 00:22:18,820 +actual variable overhead costs are six hundred + +232 +00:22:18,820 --> 00:22:21,860 +ninety-nine thousand. Actually variable overhead + +233 +00:22:21,860 --> 00:22:27,520 +costs. Yes, six hundred ninety-nine thousand ninety + +234 +00:22:27,520 --> 00:22:33,160 +nine. Six hundred yes, and actual cost + +235 +00:22:33,160 --> 00:22:39,750 +overhead: five hundred and one. How much? Five + +236 +00:22:39,750 --> 00:22:42,510 +hundred and one thousand nine hundred fifty-one + +237 +00:22:42,510 --> 00:22:45,890 +thousand nine hundred. Actual selling price + +238 +00:22:45,890 --> 00:22:53,910 +is six per bag. Six + +239 +00:22:53,910 --> 00:22:57,110 +dollars per bag. Current material and current labor + +240 +00:22:57,110 --> 00:23:01,750 +actual cost were the same as standard cost, which + +241 +00:23:01,750 --> 00:23:08,360 +is the average worth one point twenty per unit. و 1 + +242 +00:23:08,360 --> 00:23:18,280 +.30 دولار تقريبا + +243 +00:23:18,280 --> 00:23:25,160 +تقريبا + +244 +00:23:25,160 --> 00:23:25,200 +تقريبا + +245 +00:23:25,200 --> 00:23:25,220 +تقريبا + +246 +00:23:25,220 --> 00:23:25,240 +تقريبا + +247 +00:23:25,240 --> 00:23:30,760 +تقريبا + +248 +00:23:30,760 --> 00:23:35,020 +تقريبا + +249 +00:23:35,020 --> 00:23:37,240 +تق + +250 +00:23:38,060 --> 00:23:43,040 +بالتالي، يجب أن نتخيل الـ Fixed Overhead والـ + +251 +00:23:43,040 --> 00:23:45,700 +Variable Overhead Variances + +252 +00:23:58,420 --> 00:24:04,580 +نحتاج إلى مقارنة الـ actual مع الكمية الحقيقية + +253 +00:24:04,580 --> 00:24:07,840 +المضمونة بالقيمة المجلدية ومقارنة الـ flexible + +254 +00:24:07,840 --> 00:24:10,360 +budget amount للمصمم المجلدية + +255 +00:24:10,360 --> 00:24:10,980 +للمصمم + +256 +00:24:10,980 --> 00:24:17,140 +للمصمم + +257 +00:24:17,140 --> 00:24:23,300 +للمصمم + +258 +00:24:23,300 --> 00:24:25,960 +للمصمم + +259 +00:24:25,960 --> 00:24:30,180 +للمصمم ومن ثم للمدفع + +260 +00:24:30,180 --> 00:24:34,500 +المدفع + +261 +00:24:34,500 --> 00:24:37,340 +المدفع + +262 +00:24:37,340 --> 00:24:37,380 +المدفع + +263 +00:24:37,380 --> 00:24:39,080 +المدفع + +264 +00:24:39,080 --> 00:24:39,240 +المدفع + +265 +00:24:39,240 --> 00:24:42,780 +المدفع + +266 +00:24:42,780 --> 00:24:43,880 +المدفع + +267 +00:24:43,880 --> 00:24:53,460 +المدفع + +268 +00:25:18,040 --> 00:25:20,300 +مع المساعدة + +269 +00:25:20,300 --> 00:25:20,340 +المساعدة + +270 +00:25:20,340 --> 00:25:20,400 +المساعدة + +271 +00:25:20,400 --> 00:25:20,420 +المساعدة + +272 +00:25:20,420 --> 00:25:23,900 +المساعدة + +273 +00:25:29,160 --> 00:25:35,500 +بالطبع، المدفع المستقبلي هو الساعات + +274 +00:25:35,500 --> 00:25:41,240 +اللي تحتاجها لتصنع 900 ألف .. أو الساعات اللي + +275 +00:25:41,240 --> 00:25:42,600 +تحتاجها لتصنع 900 ألف + +276 +00:25:42,600 --> 00:25:48,620 +لتصنع 900 ألف + +277 +00:25:48,620 --> 00:25:52,220 +ألف + +278 +00:25:52,220 --> 00:25:55,700 +900 ألف + +279 +00:25:55,700 --> 00:25:58,160 +لتصنع 900 ألف + +280 +00:25:58,160 --> 00:26:01,840 +ألف لتصنع we need the + +281 +00:26:01,840 --> 00:26:05,600 +budgeted quantity of machine hours. The four + +282 +00:26:05,600 --> 00:26:12,720 +hundred and forty are the actual machine hours, and + +283 +00:26:12,720 --> 00:26:15,200 +this four hundred thousand are the standard + +284 +00:26:15,200 --> 00:26:18,220 +machine hours for the eight hundred thousand bags. + +285 +00:26:18,220 --> 00:26:22,020 +Now, we need to calculate the machine hours for + +286 +00:26:22,020 --> 00:26:24,700 +the nine hundred thousand, or the standard machine + +287 +00:26:24,700 --> 00:26:26,800 +hours for the nine hundred thousand bags. + +288 +00:26:34,460 --> 00:26:42,220 +Think, think of it; expect + +289 +00:26:42,220 --> 00:26:48,940 +these, let us say, items to, to, to be in your + +290 +00:26:48,940 --> 00:26:53,740 +questions in the exam. تحتاج أن تعتبر أن بعض + +291 +00:26:53,740 --> 00:26:58,980 +المعلومات لن تكون أعطاها لك. كبار من الأسئلة على + +292 +00:26:58,980 --> 00:27:04,540 +محطة عظيمة كما يسمونها. لذلك، يجب أن تفكر في كيف + +293 +00:27:04,540 --> 00:27:08,840 +ستحصل على هذين الرقمين، كيف ستخصص هذين الرقمين. + +294 +00:27:15,260 --> 00:27:18,080 +The nine hundred thousand is, is, is bags + +295 +00:27:18,080 --> 00:27:21,200 +number of units, and the one point six is the + +296 +00:27:21,200 --> 00:27:24,640 +dollars for the machine hour. So, dividing the nine + +297 +00:27:24,640 --> 00:27:26,940 +hundred thousand bags by the one point six machine + +298 +00:27:26,940 --> 00:27:36,440 +hours it would not give me anything. Yes, excellent. + +299 +00:27:39,720 --> 00:27:43,460 +Excellent. Excellent. Therefore, first of all, we need + +300 +00:27:43,460 --> 00:27:49,900 +to calculate the standard machine hour for one + +301 +00:27:49,900 --> 00:27:53,480 +unit, and we can calculate this number, and we can + +302 +00:27:53,480 --> 00:27:55,820 +calculate this ratio according to these numbers. + +303 +00:27:56,800 --> 00:28:00,700 +These numbers say to us that we need four + +304 +00:28:00,700 --> 00:28:04,000 +hundred thousand standard machine hours in order + +305 +00:28:04,000 --> 00:28:07,580 +to produce eight hundred thousand bags. Therefore, + +306 +00:28:07,580 --> 00:28:10,980 +each bag would need, would need how much machine + +307 +00:28:10,980 --> 00:28:15,180 +hours? Half. Excellent. Therefore, four hundred + +308 +00:28:15,180 --> 00:28:19,040 +thousand machine hours divided by eight hundred + +309 +00:28:19,040 --> 00:28:24,090 +thousand bags. السنة القادمة ستكون 0.5 أشهر عمليات + +310 +00:28:24,090 --> 00:28:29,350 +أو أشهر عمليات. صحيح؟ هذا باعتبار + +311 +00:28:29,350 --> 00:28:35,130 +عمليات + +312 +00:28:36,440 --> 00:28:40,460 +الذي يجب أن يكون استخدامه في الوقت المستخدم الصحيح. + +313 +00:28:40,460 --> 00:28:43,740 +الآن، الوقت المستخدم سيستخدم هذه الوقت المستخدمة. + +314 +00:28:43,740 --> 00:28:51,140 +لكن لماذا؟ للوصول الحقيقي، لذلك الآن القيمة ستكون + +315 +00:28:51,140 --> 00:29:03,320 +900000 سلسلة مرتفعة بـ 0.5 صحيح؟ + +316 +00:29:03,320 --> 00:29:14,520 +بالطبع، مرتفعة بالسعر أو السعر المجلد 1.6$ وهو 720 + +317 +00:29:14,520 --> 00:29:20,920 +ألف دولار. أي + +318 +00:29:20,920 --> 00:29:25,460 +أسئلة؟ + +319 +00:29:25,460 --> 00:29:32,960 +الآن، بالطبع لدينا الأسماء. الآن نستطيع + +320 +00:29:34,200 --> 00:29:39,020 +بإمكاننا بسهولة أن نقوم بمعرفة الاختصار الواقعي + +321 +00:29:39,020 --> 00:29:42,580 +والاستخدام + +322 +00:29:42,580 --> 00:29:48,820 +الواقعي. بالطبع، يجب علينا أن نقرر 720 ألف دولار + +323 +00:29:48,820 --> 00:29:55,080 +ولكننا فقط قررنا 704 ألف دولار. لذلك لدينا اختصار مفيد + +324 +00:29:55,080 --> 00:30:05,150 +أو اختصار واقعي مفيد بقدرة 16000. وبعد + +325 +00:30:05,150 --> 00:30:11,490 +ذلك، يجب أن نقرر 700 و 4000، ولكننا في الواقع قررنا + +326 +00:30:11,490 --> 00:30:18,410 +699، وهو أقل. لذلك كانت + +327 +00:30:18,410 --> 00:30:27,870 +مفيدة. يجب أن نقرر 704، ولكننا قررنا أقل من 704. لذلك + +328 +00:30:27,870 --> 00:30:32,950 +هذه مفيدة. وبعد ذلك الكمية ستكون 44000. + +329 +00:30:37,910 --> 00:30:47,630 +Yes, واضح. What is the question allowed for the + +330 +00:30:47,630 --> 00:30:49,850 +actual output? Excellent. Therefore, we use the nine + +331 +00:30:49,850 --> 00:30:52,230 +hundred thousand bags, which is the actual + +332 +00:30:52,230 --> 00:31:02,350 +production and sold bags sold. Number of units. Yes. + +333 +00:31:05,660 --> 00:31:09,820 +The flexible budget. In order to calculate the + +334 +00:31:09,820 --> 00:31:13,360 +flexible budget amount, we need to multiply the + +335 +00:31:13,360 --> 00:31:24,460 +budgeted quantity allowed for the actual output by + +336 +00:31:24,460 --> 00:31:29,950 +the budgeted rate. Correct. بالطبع، قيمة الإنتاج تتم + +337 +00:31:29,950 --> 00:31:33,530 +تخصيصها في بداية العام، أو تتم تخصيصها في بداية + +338 +00:31:33,530 --> 00:31:36,130 +العام بالنسبة لقيمتنا الإنتاجية، أو القيمة + +339 +00:31:36,130 --> 00:31:43,210 +الإنتاجية التي كانت 1.6. الآن، القيمة الإنتاجية ما + +340 +00:31:43,210 --> 00:31:48,270 +هي القيمة هنا؟ هي ساعات الماكينة، لذلك يجب أن نعرف + +341 +00:31:48,270 --> 00:31:56,070 +ما هي ساعات الماكينة التي تحتاجها لإنتاج رقم حقيقي. + +342 +00:31:58,250 --> 00:32:01,430 +We need to consider; we need to calculate the + +343 +00:32:01,430 --> 00:32:05,170 +standard machine hours according to our standards + +344 +00:32:05,170 --> 00:32:12,490 +that is needed to manufacture and produce the nine + +345 +00:32:12,490 --> 00:32:18,400 +hundred thousand bags. بالطبع، باعتبارنا، باعتبار + +346 +00:32:18,400 --> 00:32:26,720 +هذه المعلومات، وجدنا أن كل جهد يحتاج إلى 0.5 ساعة + +347 +00:32:26,720 --> 00:32:34,150 +عملية لتصنيع. لذلك إذا كنا سنستخدم ساعة 0.5 أو ساعة + +348 +00:32:34,150 --> 00:32:41,030 +عملية عامة لإصلاح واحدة عامة، فـ 900000 × 0 + +349 +00:32:41,030 --> 00:32:48,250 +.5 يعطينا كمية عامة أو ساعة عملية عامة التي يجب أن + +350 +00:32:48,250 --> 00:32:53,390 +تكون استخدامتها لإصلاح 900000 سلسلة. لذلك الـ 900 أو + +351 +00:32:53,390 --> 00:32:58,670 +الـ 450 ألف دولار .. آه آسف، الـ 450 ألف ساعات + +352 +00:32:58,670 --> 00:33:02,490 +الروحانية هي الساعات الروحانية العامة هي الساعات + +353 +00:33:02,490 --> 00:33:10,390 +الروحانية المدفوعة لتكون استخدامها لتصنع الـ 900 + +354 +00:33:10,390 --> 00:33:20,410 +ألف. ساعتين. هذا هو معنى عدد مدفوع مستقبلي. هل لديك + +355 +00:33:20,410 --> 00:33:25,400 +أسئلة؟ بالتالي، كما نرى هنا كلاهما مفيدين، لذلك نحن + +356 +00:33:25,400 --> 00:33:28,800 +سنحصل على مقارنة مفيدة. + +357 +00:33:28,800 --> 00:33:29,220 +مفيدة + +358 +00:33:29,220 --> 00:33:30,100 +مفيدة + +359 +00:33:30,100 --> 00:33:33,860 +مفيدة + +360 +00:33:33,860 --> 00:33:34,060 +مفيدة + +361 +00:33:34,060 --> 00:33:38,280 +مفيدة + +362 +00:33:57,760 --> 00:33:59,500 +طبعا، الـ Fixed Overhead + +363 +00:34:07,810 --> 00:34:10,790 +نحتاج إلى المقارنة بين الوضع المستقبلي مع الوضع + +364 +00:34:10,790 --> 00:34:13,570 +الحقيقي لكي نقوم بالتخطيط، أو نقوم بالتخطيط للمستقبل + +365 +00:34:13,570 --> 00:34:19,290 +والوضع المستقبلي مع المقدمة لكي نقوم بتخطيط الوضع + +366 +00:34:19,290 --> 00:34:20,790 +المستقبلي. والوضع الحقيقي لكي نقوم بتخطيط الوضع + +367 +00:34:20,790 --> 00:34:22,430 +المستقبلي مع الوضع الحقيقي لكي نقوم بتخطيط الوضع + +368 +00:34:22,430 --> 00:34:24,710 +المستقبلي مع الوضع الحقيقي لكي نقوم بتخطيط الوضع + +369 +00:34:24,710 --> 00:34:32,250 +المستقبلي مع الوضع الحقيقي لكي نقوم بتخطيط الوضع + +370 +00:34:32,250 --> 00:34:34,510 +الحقيقي لكي نقوم بالتخطيط. الوضع الحقيقي لكي نقوم + +371 +00:34:34,510 --> 00:34:45,830 +بالتخطيط. Now + +372 +00:34:45,830 --> 00:34:49,270 +Let us consider the allocated amount. The allocated + +373 +00:34:49,270 --> 00:34:55,110 +amount should be calculated using the standard + +374 +00:34:55,110 --> 00:35:02,610 +machine hours. على الـ output الواقعي. المزيد من عدد + +375 +00:35:02,610 --> 00:35:08,270 +عدد + +376 +00:35:08,270 --> 00:35:09,250 +عدد + +377 +00:35:09,250 --> 00:35:10,550 +عدد + +378 +00:35:10,550 --> 00:35:10,590 +عدد + +379 +00:35:10,590 --> 00:35:11,290 +عدد + +380 +00:35:11,290 --> 00:35:15,930 +عدد + +381 +00:35:15,930 --> 00:35:21,470 +عدد + +382 +00:35:30,870 --> 00:35:36,020 +You, you need, you need to. الدفع المقدم لأننا + +383 +00:35:36,020 --> 00:35:41,820 +نستخدم نظام دفع عادل، وفقًا لنظام دفع عادل، أو حتى + +384 +00:35:41,820 --> 00:35:46,400 +نظام دفع عادل. نحتاج لنقل العدد المقدم، أو عدد + +385 +00:35:46,400 --> 00:35:51,720 +المدفوع المقدم. لذلك، لكي نقل عدد المدفوع المقدم، نحتاج + +386 +00:35:51,720 --> 00:35:55,420 +لنقل عدد المدفوع المقدم، أو عدد المدفوع المقدم، أو عدد + +387 +00:35:55,420 --> 00:35:56,780 +المدفوع المقدم، أو عدد المدفوع المقدم، أو عدد المدفع + +388 +00:35:56,780 --> 00:35:58,440 +المقدم، أو عدد المدفوع المقدم. + +389 +00:36:12,330 --> 00:36:16,270 +470000 مليون دولار، مقارنة بمجموعة الوقت الموجود في + +390 +00:36:16,270 --> 00:36:17,010 +الوقت + +391 +00:36:17,010 --> 00:36:21,730 +الوقت + +392 +00:36:21,730 --> 00:36:22,050 +الوقت + +393 +00:36:22,050 --> 00:36:22,590 +الوقت + +394 +00:36:22,590 --> 00:36:22,770 +الوقت + +395 +00:36:22,770 --> 00:36:22,830 +الوقت + +396 +00:36:22,830 --> 00:36:22,930 +الوقت + +397 +00:36:22,930 --> 00:36:23,850 +الوقت + +398 +00:36:23,850 --> 00:36:27,730 +الوقت + +399 +00:36:37,390 --> 00:36:43,230 +Machine hours. لذلك نحتاج الآن لإزالة الـ 1.175 بقية + +400 +00:36:43,230 --> 00:36:46,230 +المساعدات + +401 +00:36:46,230 --> 00:36:47,670 +المساعدات + +402 +00:36:47,670 --> 00:36:47,930 +المساعدات + +403 +00:36:47,930 --> 00:36:49,510 +المساعدات + +404 +00:36:49,510 --> 00:36:49,950 +المساعدات + +405 +00:36:49,950 --> 00:36:50,510 +المساعدات + +406 +00:36:50,510 --> 00:36:50,970 +المساعدات + +407 +00:36:50,970 --> 00:36:51,070 +المساعدات + +408 +00:37:09,080 --> 00:37:17,400 +الآن، كما نرى، بإمكاننا تخيل الاختلافات المختلفة + +409 +00:37:17,400 --> 00:37:26,960 +بسهولة. الاختلاف بين الـ 528750 و 470 هو الوزيرية + +410 +00:37:26,960 --> 00:37:32,700 +الوزيرية. بالطبع، أعطينا أكثر من ما كنا + +411 +00:37:32,700 --> 00:37:39,020 +نتوقعه، لذلك أعطينا أكثر من ما كنا نتوقعه، لذلك + +412 +00:37:39,020 --> 00:37:45,680 +هذا هو الوزيرية. بقدرة 58750. + +413 +00:37:49,530 --> 00:37:57,410 +وطبعًا لدينا مقارنة مدفوعات بين 470.000 و 501.900 + +414 +00:37:57,410 --> 00:38:07,330 +بمعدل 31.900. طبعًا، ليس مفضّلًا لأننا يجب أن ندفع 470 + +415 +00:38:07,330 --> 00:38:14,790 +.000، ولكن ندفع أكثر من 470.000، ندفع 501.900. هذا هو + +416 +00:38:14,790 --> 00:38:15,170 +مقارنة مدفوعات. + +417 +00:38:27,650 --> 00:38:32,950 +هل لديك أسئلة؟ سوف \ No newline at end of file diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/ySVVdakQ4-c_postprocess.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/ySVVdakQ4-c_postprocess.srt new file mode 100644 index 0000000000000000000000000000000000000000..00bdae65ad0aa4497cb67a1fbc4857b4e35353c2 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/ySVVdakQ4-c_postprocess.srt @@ -0,0 +1,1676 @@ +1 +00:00:20,890 --> 00:00:28,990 +بدأنا آخر مرة مع المشكلة 836 ولم نكملها، لذا دعنا + +2 +00:00:28,990 --> 00:00:37,830 +أولا نكمل المشكلة، بالطبع باعتبار حلقاتنا لهذه + +3 +00:00:37,830 --> 00:00:43,830 +المشكلة، وجدنا أن مجموعة الوضع التجاربية + +4 +00:01:00,790 --> 00:01:13,670 +العامة الواحدة الواحدة + +5 +00:01:13,670 --> 00:01:22,430 +الواحدة الواحدة الواحدة الواحدة الواحدة الواحدة + +6 +00:01:22,430 --> 00:01:31,630 +الواحدةكان 675 وموارد + +7 +00:01:31,630 --> 00:01:36,590 +رقم 4 مقرر + +8 +00:01:36,590 --> 00:01:43,250 +السرعة المساعدة كانت + +9 +00:01:43,250 --> 00:01:49,430 +تكون 22 دولار في ساعة تجهزة + +10 +00:01:56,790 --> 00:02:04,650 +و بالطبع بالنسبة لسؤالنا، أعطونا بعض .. بعض .. أو + +11 +00:02:04,650 --> 00:02:18,430 +بعض المعلومات عن عدد المجلدين لعدد + +12 +00:02:18,430 --> 00:02:19,610 +الكتب بالطبع + +13 +00:02:25,220 --> 00:02:30,340 +for the static I think and the actual what was the + +14 +00:02:30,340 --> 00:02:35,400 +amount for the static five hundred books three + +15 +00:02:35,400 --> 00:02:38,000 +thirty thousand I think three hundred thousand or + +16 +00:02:38,000 --> 00:02:40,780 +three hundred thousand three hundred thousand + +17 +00:02:40,780 --> 00:02:47,260 +books and the actual three hundred and twenty four + +18 +00:02:47,260 --> 00:02:49,140 +thousand and then + +19 +00:02:52,020 --> 00:03:01,000 +the average number of books per set up this is + +20 +00:03:01,000 --> 00:03:06,480 +exactly five hundred and the actual four hundred + +21 +00:03:06,480 --> 00:03:12,140 +and eighty and then hours + +22 +00:03:12,140 --> 00:03:19,440 +to set up how much I think eight and the actual is + +23 +00:03:19,440 --> 00:03:26,200 +eight point twoand then direct + +24 +00:03:26,200 --> 00:03:38,380 +variable costs per setup hour is twenty forty + +25 +00:03:38,380 --> 00:03:43,380 +dollars and thirty nine for the actual and + +26 +00:03:45,670 --> 00:03:48,070 +السعر المستقبلي المستقبلي المستقبلي المستقبلي + +27 +00:03:48,070 --> 00:03:50,690 +المستقبلي المستقبلي المستقبلي المستقبلي المستقبلي + +28 +00:03:50,690 --> 00:03:52,830 +المستقبلي المستقبلي المستقبلي المستقبلي المستقبلي + +29 +00:03:52,830 --> 00:03:56,590 +المستقبلي المستقبلي المستقبلي المستقبلي المستقبلي + +30 +00:03:56,590 --> 00:04:00,450 +المستقبلي المستقبلي المستقبلي المستقبلي المستقبلي + +31 +00:04:00,450 --> 00:04:01,750 +المستقبلي المستقبلي المستقبلي المستقبلي المستقبلي + +32 +00:04:01,750 --> 00:04:01,770 +المستقبلي المستقبلي المستقبلي المستقبلي المستقبلي + +33 +00:04:01,770 --> 00:04:02,570 +المستقبلي المستقبلي المستقبلي المستقبلي المستقبلي + +34 +00:04:02,570 --> 00:04:08,130 +المستقبلي المستقبلي المستقبلي المستقبلي المستقبلي + +35 +00:04:14,510 --> 00:04:17,930 +قمنا بتخطيط عدد مجموعات الـ Flexible Budget وقمنا + +36 +00:04:17,930 --> 00:04:18,810 +بتخطيط عدد مجموعات الـ Flexible Budget وقمنا + +37 +00:04:18,810 --> 00:04:20,230 +بتخطيط عدد مجموعة الـ Flexible Budget وقمنا بتخطيط + +38 +00:04:20,230 --> 00:04:20,730 +عدد مجموعة الـ Flexible Budget وقمنا بتخطيط عدد + +39 +00:04:20,730 --> 00:04:22,370 +مجموعة الـ Flexible Budget وقمنا بتخطيط عدد مجموعة + +40 +00:04:22,370 --> 00:04:22,990 +الـ Flexible Budget وقمنا بتخطيط عدد مجموعة الـ + +41 +00:04:22,990 --> 00:04:23,170 +Flexible Budget وقمنا بتخطيط عدد مجموعة الـ + +42 +00:04:23,170 --> 00:04:31,170 +Flexible Budget وقمنا بتخطيط عدد مجموعة الـ + +43 +00:04:31,170 --> 00:04:35,050 +Flexible Budget وقمنا بتخطيط عدد مجموعة الـ + +44 +00:04:35,050 --> 00:04:39,110 +Flexible + +45 +00:04:39,110 --> 00:04:43,610 +Budget وقمنا + +46 +00:04:49,080 --> 00:04:53,940 +بالتالي، يجب أن نقوم بالتخطيط أو نقوم بالتخطيط لـ + +47 +00:04:53,940 --> 00:04:59,980 +Direct Variable Costs + +48 +00:04:59,980 --> 00:05:04,780 +بالطبع، نستطيع تخطيط الاسعار والإيقاع باستخدام + +49 +00:05:04,780 --> 00:05:11,660 +كلمتنا التقرير أو التقدم نبدأ بالـ Actual + +50 +00:05:18,330 --> 00:05:26,870 +القيمة المضمونة بالقيمة الحقيقية أو السعر ومن ثم + +51 +00:05:26,870 --> 00:05:37,870 +القيمة الحقيقية المضمونة بالقيمة الحجوزية ومن + +52 +00:05:37,870 --> 00:05:44,570 +ثم القيمة الحجوزية اللي هي القيمة الحجوزية + +53 +00:05:44,570 --> 00:05:47,430 +المضمونة بالقيمة الحجوزية + +54 +00:05:53,240 --> 00:05:59,780 +here what do we mean by the actual quantity؟ + +55 +00:05:59,780 --> 00:06:04,170 +the actual quantity of setupأو ساعات تعمل تعمل + +56 +00:06:04,170 --> 00:06:11,310 +تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل + +57 +00:06:11,310 --> 00:06:14,870 +تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل + +58 +00:06:14,870 --> 00:06:14,890 +تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل + +59 +00:06:14,890 --> 00:06:15,310 +تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل تعمل + +60 +00:06:15,310 --> 00:06:16,750 +تعمل + +61 +00:06:32,060 --> 00:06:35,820 +هذه الفرصة مختلفة بين استخدام أسعار مستوى مستوى + +62 +00:06:35,820 --> 00:06:43,220 +وانتقال الانتقال للأسعار مستوى مستوى أو إلى أسعار + +63 +00:06:43,220 --> 00:06:49,350 +مستوى أو أسعار مستوى أو أسعار مستوىلذلك كما قلنا + +64 +00:06:49,350 --> 00:06:54,290 +أو كما تحدثنا في الحلقة السادسة وفي الحلقة الثامنة + +65 +00:06:54,290 --> 00:07:00,510 +عشر أن القطة دائمًا مرتبطة مع الجزء مثلًا مثلًا + +66 +00:07:00,510 --> 00:07:04,030 +ساعات المشركة قالنا أن ساعات المشركة مرتبطة مع جزء + +67 +00:07:04,030 --> 00:07:10,980 +محدد هذا يعني أنه إذا كنا سنصنع أكتر أو جزء أكترمع + +68 +00:07:10,980 --> 00:07:14,520 +الـ Budgeted نحتاج أكتر ساعات المشركة، ولكن في هذه + +69 +00:07:14,520 --> 00:07:18,520 +الحالة، هذا ليس حالتها، لماذا؟ لأن كما قلنا، هنا + +70 +00:07:18,520 --> 00:07:24,660 +نحن نتخطى التغييرات لجمع مستوى، وليس لجمع مستوى. + +71 +00:07:24,660 --> 00:07:31,760 +لذلك، نعتبر الأسعار، نعتبر مصممة التعامل التي + +72 +00:07:31,760 --> 00:07:36,480 +تتعامل مع جمع مستوى وليس مع جمع مستوى، والتي في + +73 +00:07:36,480 --> 00:07:40,620 +هذه الحالة هي ساعات التعامل.ولذلك، ماذا تعتقد أنه + +74 +00:07:40,620 --> 00:07:44,120 +قيمة المستخدم الواقعي؟ + +75 +00:07:44,120 --> 00:07:50,380 +ماذا تعتقد أنه قيمة المستخدم الواقعي؟ 39 مرتبط + +76 +00:07:50,380 --> 00:07:52,720 +بماذا؟ مرتبط بماذا؟ مرتبط بماذا؟ مرتبط بماذا؟ + +77 +00:07:52,720 --> 00:07:53,060 +مرتبط بماذا؟ مرتبط بماذا؟ مرتبط بماذا؟ مرتبط + +78 +00:07:53,060 --> 00:07:53,640 +بماذا؟ مرتبط بماذا؟ مرتبط بماذا؟ مرتبط بماذا؟ + +79 +00:07:53,640 --> 00:07:56,080 +بماذا؟ مرتبط بماذا؟ مرتبط بماذا؟ مرتبط بماذا؟ + +80 +00:07:56,080 --> 00:08:01,500 +مرتبط بماذا؟ مرتبط بمبالنسبة للسؤال، لدينا عدد + +81 +00:08:01,500 --> 00:08:02,760 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +82 +00:08:02,760 --> 00:08:03,280 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +83 +00:08:03,280 --> 00:08:04,620 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +84 +00:08:04,620 --> 00:08:05,000 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +85 +00:08:05,000 --> 00:08:08,620 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +86 +00:08:08,620 --> 00:08:11,360 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +87 +00:08:11,360 --> 00:08:12,640 +مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم مستخدم + +88 +00:08:12,640 --> 00:08:16,700 +مستخدم مستخدم + +89 +00:08:16,700 --> 00:08:25,280 +مستخدم + +90 +00:08:28,290 --> 00:08:32,230 +8.2 ساعات لإصلاح المجموعة المضمونة بالمقال الواقعي + +91 +00:08:32,230 --> 00:08:34,010 +للإصلاح المجموعة المضمونة الواقعي للإصلاح المجموعة + +92 +00:08:34,010 --> 00:08:42,270 +المضمونة الواقعية 480 480 ماذا بالضبط؟ المقال + +93 +00:08:42,270 --> 00:08:44,490 +الواقعي للأسلحة المضمونة بالمجموعة المضمونة + +94 +00:08:44,490 --> 00:08:46,030 +بالمجموعة المضمونة بالمجموعة المضمونة بالمجموعة + +95 +00:08:46,030 --> 00:08:46,390 +المضمونة بالمجموعة المضمونة بالمجموعة المضمونة + +96 +00:08:46,390 --> 00:08:46,470 +بالمجموعة المضمونة بالمجموعة المضمونة بالمجموعة + +97 +00:08:46,470 --> 00:08:47,070 +المضمونة بالمجموعة المضمونة بالمجموعة المضمونة + +98 +00:08:47,070 --> 00:08:56,750 +بالم + +99 +00:08:57,640 --> 00:09:00,700 +because these are the actual number of setups + +100 +00:09:00,700 --> 00:09:05,690 +these are the average number of books per setupالـ + +101 +00:09:05,690 --> 00:09:11,210 +480 هو عدد الكتب التي استخدمتها أو عدد الكتب التي + +102 +00:09:11,210 --> 00:09:17,290 +تم إصدارها في واحدة تجهيزة لكن الـ 675 هو عدد + +103 +00:09:17,290 --> 00:09:22,570 +التجهيزات، لذلك يجب أن نزيل 8.2 وهو عدد الوقت + +104 +00:09:22,570 --> 00:09:26,870 +الحقيقي للتجهيزة بالعدد الحقيقي للتجهيزات التي تم + +105 +00:09:26,870 --> 00:09:30,810 +تخطيطها في مطالب 3 675 + +106 +00:09:31,810 --> 00:09:36,950 +الـ 480 ليس الرقم من الوصفات، إنه الرقم من الكتب، + +107 +00:09:36,950 --> 00:09:43,210 +كون حذرا في تفسير الرقمين، لذلك 39 دولار مرتفع بـ + +108 +00:09:43,210 --> 00:09:51,790 +8.2 مرتفع بـ 675 مرتفع + +109 +00:09:51,790 --> 00:10:00,330 +865 + +110 +00:10:00,330 --> 00:10:06,320 +مرتفعهذه هي المقاومة الحقيقية بالطبع الآن المقاومة + +111 +00:10:06,320 --> 00:10:12,240 +الحقيقية معروفة لأننا لدينا ثلاثة أو 8.2 ساعات + +112 +00:10:12,240 --> 00:10:18,340 +ساعات حقيقية لإصلاح و لدينا 675 رقم او رقم حقيقي + +113 +00:10:18,340 --> 00:10:18,900 +لإصلاح + +114 +00:10:24,040 --> 00:10:28,760 +مضيف 8.2 مضيف 8.2 مضيف 8.2 مضيف 8.2 مضيف 8.2 مضيف + +115 +00:10:28,760 --> 00:10:29,800 +8.2 مضيف 8.2 مضيف 8.2 مضيف 8.2 مضيف 8.2 مضيف 8.2 + +116 +00:10:29,800 --> 00:10:32,580 +مضيف 8.2 مضيف 8.2 مضيف 8.2 مضيف 8.2 مضيف 8.2 مضيف + +117 +00:10:32,580 --> 00:10:32,660 +8.2 مضيف 8.2 مضيف 8.2 مضيف 8.2 مضيف 8.2 مضيف 8.2 + +118 +00:10:32,660 --> 00:10:32,840 +مضيف 8.2 مضيف 8.2 مضيف 8.2 مضيف 8.2 مضيف 8.2 مضيف + +119 +00:10:32,840 --> 00:10:33,460 +8.2 مضيف 8.2 مضيف 8.2 مضيف 8.2 مضيف 8.2 مضيف 8.2 + +120 +00:10:33,460 --> 00:10:39,620 +مضيف 8.2 مضيف 8.2 مضيف 8 + +121 +00:10:39,620 --> 00:10:48,300 +.2 مضيف 8 + +122 +00:10:52,150 --> 00:10:57,730 +الان للمدفع المدفع المدفع المدفع المدفع + +123 +00:10:57,730 --> 00:11:00,790 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +124 +00:11:05,650 --> 00:11:15,190 +القيم العادية للقيم، لذلك سنكمل 8 ساعة لإصلاح + +125 +00:11:15,190 --> 00:11:20,810 +واحدة بمجموعه المستقبلي لإصلاح الـ 648 لماذا + +126 +00:11:20,810 --> 00:11:26,810 +نستخدم ال 648 و ليس ال 600؟ لماذا تعتقد أننا نحتاج + +127 +00:11:26,810 --> 00:11:32,070 +أن نستخدم ال 648 و ليس ال 600؟ممتاز، ممتاز، لذلك + +128 +00:11:32,070 --> 00:11:40,430 +هذا الـ 648 يسمح بالخروج الواقعي من 324000 كتب، + +129 +00:11:40,430 --> 00:11:45,590 +بينما العدد الـ 600 من الأجهزة يسمح بالعدد المدفع + +130 +00:11:45,590 --> 00:11:52,220 +من الأجهزة، وهو 300000 كتببالتالي كما قلنا في + +131 +00:11:52,220 --> 00:11:56,100 +تقريرنا وحديثنا عن الوضع المستخدم، الوضع المستخدم + +132 +00:11:56,100 --> 00:12:01,440 +مستعد باعتبار النتيجة الحقيقية، لذلك سنستخدم الـ + +133 +00:12:01,440 --> 00:12:15,980 +648، لذلك 8 x 648 x 40 x + +134 +00:12:15,980 --> 00:12:18,360 +8 x 40 + +135 +00:12:24,190 --> 00:12:31,070 +التي ستكون مئة واحدة و سبعة ألف و ثمانية و ستة و + +136 +00:12:31,070 --> 00:12:36,590 +ستة و ستة و ستة و ستة و ستة و ستة و ستة و ستة و + +137 +00:12:36,590 --> 00:12:36,650 +ستة و ستة و ستة و ستة و ستة و ستة و ستة و ستة و + +138 +00:12:36,650 --> 00:12:36,670 +ستة و ستة و ستة و ستة و ستة و ستة و ستة و ستة و + +139 +00:12:36,670 --> 00:12:36,830 +ستة و ستة و ستة و ستة و ستة و ستة و ستة و ستة و + +140 +00:12:36,830 --> 00:12:38,050 +ستة و ستة و ستة و ستة و ستة و ستة و ستة و ستة و + +141 +00:12:38,050 --> 00:12:50,790 +ستة و + +142 +00:12:55,710 --> 00:13:04,750 +بالطبع يجب أن نقرر 221400 ولكننا فقط نقرر 215، + +143 +00:13:04,750 --> 00:13:09,310 +لذلك هذه مقارنة مفيدة بالطبع الفرق بين الاثنين هو + +144 +00:13:09,310 --> 00:13:17,590 +5535 ثم + +145 +00:13:17,590 --> 00:13:20,290 +مقارنة الأفعال + +146 +00:13:22,880 --> 00:13:28,000 +التي هي الفرق بين الوضع المستقبلي والعصر الثاني، + +147 +00:13:28,000 --> 00:13:33,460 +لذلك كما نستطيع أن نرى هنا يجب علينا أن نقرر فقط + +148 +00:13:33,460 --> 00:13:39,780 +207000، ولكننا قررنا 211400 + +149 +00:13:39,780 --> 00:13:45,920 +أكتر، لذلك هذه مختلفة بقيمة 14040 + +150 +00:13:50,280 --> 00:13:54,100 +لذلك هؤلاء هم الاختصارات والإيجارات للسعر المستوى + +151 +00:13:54,100 --> 00:13:55,180 +المستوى المستوى المستوى المستوى المستوى المستوى + +152 +00:13:55,180 --> 00:14:00,460 +المستوى المستوى المستوى المستوى المستوى المستوى + +153 +00:14:00,460 --> 00:14:03,700 +المستوى + +154 +00:14:03,700 --> 00:14:04,700 +المستوى المستوى المستوى المستوى المستوى المستوى + +155 +00:14:04,700 --> 00:14:08,500 +المستوى المستوى المستوى المستوى المستوى المستوى + +156 +00:14:08,500 --> 00:14:08,520 +المستوى المستوى المستوى المستوى المستوى المستوى + +157 +00:14:08,520 --> 00:14:17,080 +المستوى المستوى المستوى المستوى المستوى المستو + +158 +00:14:22,650 --> 00:14:27,830 +بالتالي، علينا الآن تخطيط الانتجارات التجارية أو + +159 +00:14:27,830 --> 00:14:30,850 +تخطيط الانتجارات المختلفة، الانتجارات التجارية و + +160 +00:14:30,850 --> 00:14:32,850 +الانتجارات التجارية التجارية و الانتجارات التجارية + +161 +00:14:32,850 --> 00:14:33,630 +و الانتجارات التجارية و الانتجارات التجارية و + +162 +00:14:33,630 --> 00:14:36,810 +الانتجارات التجارية و الانتجارات التجارية + +163 +00:14:40,160 --> 00:14:44,320 +بالطبع، نحتاج إلى عدد الميزاني المستقبلي اللي هو + +164 +00:14:44,320 --> 00:14:47,980 +نفسه من عدد الميزاني المستقبلي الطبيعي، لذلك نحن + +165 +00:14:47,980 --> 00:14:52,080 +لدينا 105600، صحيح؟ هذا عدد الميزاني المستقبلي + +166 +00:14:52,080 --> 00:14:55,400 +اللي هو ونعرف أن الفرق بين عدد الميزاني المستقبلي + +167 +00:14:55,400 --> 00:15:02,420 +اللي هو وعدده الحقيقي، اللي هو 119000، فهو مستخدم + +168 +00:15:02,420 --> 00:15:05,800 +فقط لتغيير الميزاني، لأننا لم نكن لدينا ميزاني + +169 +00:15:05,800 --> 00:15:11,700 +مستقبلي، صحيح؟الان يجب أن نعرف الـ Allocated Fixed + +170 +00:15:11,700 --> 00:15:14,120 +Manufacturing أو الـ Fixed Overhead Cost في هذه + +171 +00:15:14,120 --> 00:15:19,200 +الحالة لكي نقوم بمعارضة الـ Production Volume + +172 +00:15:19,200 --> 00:15:23,280 +Variance بالطبع الـ Allocated سيكون Allocated + +173 +00:15:23,280 --> 00:15:27,820 +بقيمة 22$ في ساعة تجارب + +174 +00:15:39,550 --> 00:15:47,290 +ماذا هو الـ production volume variance؟ وماذا + +175 +00:15:47,290 --> 00:15:51,170 +هو الـ spending variance؟ الـ fixed, overhead, + +176 +00:15:52,350 --> 00:15:53,950 +costs, actual, + +177 +00:15:57,110 --> 00:16:01,490 +flexible budget و الـ allocated + +178 +00:16:07,170 --> 00:16:13,050 +طبعا الواقعي يتم إعطائه 119 + +179 +00:16:13,050 --> 00:16:17,910 +ألف دولار الوضع المستقبلي يتم أيضا إعطائه بالنسبة + +180 +00:16:17,910 --> 00:16:25,390 +للوضع المستقبلي 105 ألف دولار 600 دولار الأن نحتاج + +181 +00:16:25,390 --> 00:16:31,810 +لنقل القيم المجموعة لذلك ماهي القيم المجموعة لـ + +182 +00:16:31,810 --> 00:16:34,210 +Fixed Overhead في هذه الحالة + +183 +00:16:41,680 --> 00:16:47,020 +بالنسبة لسيطرة الهزيمة الوطنية بسيطرة الهزيمة + +184 +00:16:47,020 --> 00:16:49,920 +الوطنية بسيطرة الهزيمة الوطنية بسيطرة الهزيمة + +185 +00:16:49,920 --> 00:16:58,800 +الوطنية بسيطرة الهزيمة الوطنية بسيطرة الهزيمة + +186 +00:16:58,800 --> 00:17:07,560 +الوطنية بسيطرة الهزيمة الوطنية بسيطرة + +187 +00:17:09,200 --> 00:17:22,120 +لـ output الواقعي، لذلك سنستخدم 8$ و 648 number of + +188 +00:17:22,120 --> 00:17:29,040 +setups، لذلك 8 ساعات + +189 +00:17:29,040 --> 00:17:35,860 +per setup multiplied by 648 setupsهي كمية مجلدنا + +190 +00:17:35,860 --> 00:17:42,280 +هذا هي كمية مجلدنا، صحيح؟ الآن يجب أن نمزجها بقيمة + +191 +00:17:42,280 --> 00:17:59,920 +مجلدنا، وهي 22 دولارات، لذلك سيكون 114000 48، + +192 +00:17:59,920 --> 00:18:02,460 +لذلك + +193 +00:18:10,220 --> 00:18:14,760 +أولاً بالنسبة لجمعنا الطبيعي أو الجمع المستقبلي + +194 +00:18:14,760 --> 00:18:21,040 +يجب أن نحصل على 105600 دولار ولكننا نحصل على 119 + +195 +00:18:21,040 --> 00:18:33,120 +دولار وهو أكتر لذلك هذا غير مفيد آسف مختلفة بمدى + +196 +00:18:33,120 --> 00:18:39,380 +13400 دولار بالطبع هذا استخدام + +197 +00:18:42,250 --> 00:18:44,430 +بالطبع مستوى الانتجام + +198 +00:18:47,760 --> 00:18:52,660 +Variance is the difference between the 114,048 and + +199 +00:18:52,660 --> 00:18:56,540 +the 105,600 of course we have more costs the + +200 +00:18:56,540 --> 00:19:01,080 +allocated costs are more than the budgeted costs + +201 +00:19:01,080 --> 00:19:03,160 +according to our flexible budget and the static + +202 +00:19:03,160 --> 00:19:06,540 +budget why did we allocate more because we + +203 +00:19:06,540 --> 00:19:10,460 +produced more units or we used more setup hours + +204 +00:19:10,460 --> 00:19:13,880 +therefore we produced more units therefore this is + +205 +00:19:13,880 --> 00:19:16,280 +a favorable variance correct + +206 +00:19:18,150 --> 00:19:24,550 +الاختلاف هو 8448 + +207 +00:19:24,550 --> 00:19:28,850 +دولار اي اسئلة؟ + +208 +00:19:53,570 --> 00:19:58,430 +الان دعنا نعتبر المشكلة 841 المشكلة التي ستكون + +209 +00:19:58,430 --> 00:20:05,910 +المشكلة الأخيرة لهذا القصة إن شاء الله المشكلة + +210 +00:20:05,910 --> 00:20:13,770 +841؟ من + +211 +00:20:13,770 --> 00:20:15,370 +يريد أن يقرأ 841؟ + +212 +00:20:17,880 --> 00:20:20,960 +أفضل البرنامج اللي موجودة في البرنامج اللي موجودة + +213 +00:20:20,960 --> 00:20:23,000 +في البرنامج اللي موجودة في البرنامج اللي موجودة في + +214 +00:20:23,000 --> 00:20:23,460 +البرنامج اللي موجودة في البرنامج اللي موجودة في + +215 +00:20:23,460 --> 00:20:25,600 +البرنامج اللي موجودة في البرنامج اللي موجودة في + +216 +00:20:25,600 --> 00:20:26,960 +البرنامج اللي موجودة في البرنامج اللي موجودة في + +217 +00:20:26,960 --> 00:20:27,880 +البرنامج اللي موجودة في البرنامج اللي موجودة في + +218 +00:20:27,880 --> 00:20:28,960 +البرنامج اللي موجودة في البرنامج اللي موجودة في + +219 +00:20:28,960 --> 00:20:33,360 +البرنامج اللي موجودة في البرنامج اللي موجودة في + +220 +00:20:33,360 --> 00:20:39,220 +البرنامج اللي موجودة في البرنامج + +221 +00:20:39,220 --> 00:20:44,800 +اللي + +222 +00:20:44,800 --> 00:20:48,530 +موجودة في البرنامagain please eight thousand bags + +223 +00:20:48,530 --> 00:20:58,610 +yes + +224 +00:20:58,610 --> 00:21:09,370 +eight hundred thousand yes + +225 +00:21:09,370 --> 00:21:10,710 +four hundred thousand + +226 +00:21:18,350 --> 00:21:22,570 +yes the budgeted production and sales is eight + +227 +00:21:22,570 --> 00:21:26,970 +hundred thousand bags it will use four hundred + +228 +00:21:26,970 --> 00:21:33,330 +thousand standard machine hours yes four hundred + +229 +00:21:33,330 --> 00:21:34,870 +and seventy thousand + +230 +00:22:07,700 --> 00:22:14,840 +440 ألفactual machine hours + +231 +00:22:14,840 --> 00:22:18,820 +actual variable overhead costs are six hundred + +232 +00:22:18,820 --> 00:22:21,860 +ninety nine thousand actually variable overhead + +233 +00:22:21,860 --> 00:22:27,520 +costs yes six hundred ninety nine thousand ninety + +234 +00:22:27,520 --> 00:22:33,160 +nine sixty hundred six hundred yes and actual cost + +235 +00:22:33,160 --> 00:22:39,750 +overhead five hundred and one how much?five + +236 +00:22:39,750 --> 00:22:42,510 +hundred and one thousand nine hundred five hundred + +237 +00:22:42,510 --> 00:22:45,890 +and one thousand nine hundred actual selling price + +238 +00:22:45,890 --> 00:22:53,910 +is six per bag six + +239 +00:22:53,910 --> 00:22:57,110 +dollars per bag current material and current labor + +240 +00:22:57,110 --> 00:23:01,750 +actual cost were the same as standard cost which + +241 +00:23:01,750 --> 00:23:08,360 +is the average worth one point twenty per unitو 1 + +242 +00:23:08,360 --> 00:23:18,280 +.30 دولار تقريبا + +243 +00:23:18,280 --> 00:23:25,160 +تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا + +244 +00:23:25,160 --> 00:23:25,200 +تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا + +245 +00:23:25,200 --> 00:23:25,220 +تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا + +246 +00:23:25,220 --> 00:23:25,240 +تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا + +247 +00:23:25,240 --> 00:23:30,760 +تقريبا تقريبا تقريبا تقريبا تقريبا تقريبا + +248 +00:23:30,760 --> 00:23:35,020 +تقريبا + +249 +00:23:35,020 --> 00:23:37,240 +تق + +250 +00:23:38,060 --> 00:23:43,040 +بالتالي، يجب أن نتخيل الـ Fixed Overhead و الـ + +251 +00:23:43,040 --> 00:23:45,700 +Variable Overhead Variances + +252 +00:23:58,420 --> 00:24:04,580 +نحتاج إلى مقارنة الـ actual مع الكمية الحقيقية + +253 +00:24:04,580 --> 00:24:07,840 +المضمونة بالقيمة المجلدية ومقارنة الـ flexible + +254 +00:24:07,840 --> 00:24:10,360 +budget amount للمصمم المصمم المجلدية للمصمم + +255 +00:24:10,360 --> 00:24:10,980 +المجلدية للمصمم المجلدية للمصمم المجلدية للمصمم + +256 +00:24:10,980 --> 00:24:17,140 +المجلدية للمصمم المجلدية للمصمم المجلدية للمصمم + +257 +00:24:17,140 --> 00:24:23,300 +المجلدية للمصمم المجلدية للمصمم المجلدية للمصمم + +258 +00:24:23,300 --> 00:24:25,960 +المجلدية للمصمم المجلدية للمصمم المجلدية للمصمم + +259 +00:24:25,960 --> 00:24:30,180 +المجلدية للمصممومن ثم للمدفع المدفع المدفع المدفع + +260 +00:24:30,180 --> 00:24:34,500 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +261 +00:24:34,500 --> 00:24:37,340 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +262 +00:24:37,340 --> 00:24:37,380 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +263 +00:24:37,380 --> 00:24:39,080 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +264 +00:24:39,080 --> 00:24:39,240 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +265 +00:24:39,240 --> 00:24:42,780 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +266 +00:24:42,780 --> 00:24:43,880 +المدفع المدفع المدفع المدفع المدفع المدفع المدفع + +267 +00:24:43,880 --> 00:24:53,460 +المدفع المدف + +268 +00:25:18,040 --> 00:25:20,300 +مع المساعدة المساعدة المساعدة المساعدة المساعدة + +269 +00:25:20,300 --> 00:25:20,340 +المساعدة المساعدة المساعدة المساعدة المساعدة + +270 +00:25:20,340 --> 00:25:20,400 +المساعدة المساعدة المساعدة المساعدة المساعدة + +271 +00:25:20,400 --> 00:25:20,420 +المساعدة المساعدة المساعدة المساعدة المساعدة + +272 +00:25:20,420 --> 00:25:23,900 +المساعدة المساعدة المساعدة المساعدة المس + +273 +00:25:29,160 --> 00:25:35,500 +بالطبع المدفع المستقبلي هو الساعات + +274 +00:25:35,500 --> 00:25:41,240 +اللي تحتاجها لتصنع 900 ألف .. أو الساعات اللي + +275 +00:25:41,240 --> 00:25:42,600 +تحتاجها لتصنع 900 ألف حمار لتصنع 900 ألف حمار + +276 +00:25:42,600 --> 00:25:48,620 +لتصنع 900 ألف حمار لتصنع 900 + +277 +00:25:48,620 --> 00:25:52,220 +ألف حمار لتصنع + +278 +00:25:52,220 --> 00:25:55,700 +900 ألف حمار لتصنع 900 ألف حمار لتصنع 900 ألف حمار + +279 +00:25:55,700 --> 00:25:58,160 +لتصنع 900 ألف حمار لتصنع 900 ألف حمار لتصنع 900 + +280 +00:25:58,160 --> 00:26:01,840 +ألف حمار لتصنع 900 ألف حمار لتصنعwe need the + +281 +00:26:01,840 --> 00:26:05,600 +budgeted quantity of machine hours the four + +282 +00:26:05,600 --> 00:26:12,720 +hundred and forty are the actual machine hours and + +283 +00:26:12,720 --> 00:26:15,200 +this four hundred thousand are the standard + +284 +00:26:15,200 --> 00:26:18,220 +machine hours for the eight hundred thousand bags + +285 +00:26:18,220 --> 00:26:22,020 +now we we need to calculate the machine hours for + +286 +00:26:22,020 --> 00:26:24,700 +the nine hundred thousand or the standard machine + +287 +00:26:24,700 --> 00:26:26,800 +hours for the nine hundred thousand bags + +288 +00:26:34,460 --> 00:26:42,220 +think .. think of it expect + +289 +00:26:42,220 --> 00:26:48,940 +these let us say items to .. to .. to be in your + +290 +00:26:48,940 --> 00:26:53,740 +questions in the examتحتاج أن تعتبر أن بعض + +291 +00:26:53,740 --> 00:26:58,980 +المعلومات لن تكون أعطاها لك كبار من الأسئلة على + +292 +00:26:58,980 --> 00:27:04,540 +محطة عظيمة كما يسمونها. لذلك، يجب أن تفكر في كيف + +293 +00:27:04,540 --> 00:27:08,840 +ستحصل على هذين الرقمين، كيف ستخصص هذين الرقمين + +294 +00:27:15,260 --> 00:27:18,080 +الـ nine hundred thousand is .. is .. is bags + +295 +00:27:18,080 --> 00:27:21,200 +number of units and the one point six is the + +296 +00:27:21,200 --> 00:27:24,640 +dollars for the machine hour so dividing the nine + +297 +00:27:24,640 --> 00:27:26,940 +hundred thousand bags by the one point six machine + +298 +00:27:26,940 --> 00:27:36,440 +hours it would not give me anything yes excellent + +299 +00:27:39,720 --> 00:27:43,460 +Excellent excellent therefore first of all we need + +300 +00:27:43,460 --> 00:27:49,900 +to calculate the standard machine hour for one + +301 +00:27:49,900 --> 00:27:53,480 +unit and we can calculate this number and we can + +302 +00:27:53,480 --> 00:27:55,820 +calculate this ratio according to these numbers + +303 +00:27:56,800 --> 00:28:00,700 +this these numbers say to us that we need four + +304 +00:28:00,700 --> 00:28:04,000 +hundred thousand standard machine hours in order + +305 +00:28:04,000 --> 00:28:07,580 +to produce eight hundred thousand bags therefore + +306 +00:28:07,580 --> 00:28:10,980 +each bag would need would need how much machine + +307 +00:28:10,980 --> 00:28:15,180 +hours half excel excellent therefore four hundred + +308 +00:28:15,180 --> 00:28:19,040 +thousand machine hours divided by eight hundred + +309 +00:28:19,040 --> 00:28:24,090 +thousand bagsالسنة القادمة ستكون 0.5 أشهر عمليات + +310 +00:28:24,090 --> 00:28:29,350 +أو أشهر عمليات عمليات عمليات صحيح؟ هذا باعتبار + +311 +00:28:29,350 --> 00:28:35,130 +عمليات عمليات عمليات عمليات عمليات + +312 +00:28:36,440 --> 00:28:40,460 +الذي يجب أن يكون استخدامه في الوقت المستخدم الصحيح + +313 +00:28:40,460 --> 00:28:43,740 +الآن الوقت المستخدم سيستخدم هذه الوقت المستخدمة + +314 +00:28:43,740 --> 00:28:51,140 +لكن لماذا؟ للوصول الحقيقي، لذلك الآن القيمة ستكون + +315 +00:28:51,140 --> 00:29:03,320 +900000 سلسلة مرتفعة بـ 0.5 صحيح؟ + +316 +00:29:03,320 --> 00:29:14,520 +بالطبع مرتفعة بالسعر أو السعر المجلد 1.6$ وهو 720 + +317 +00:29:14,520 --> 00:29:20,920 +ألف دولار أي + +318 +00:29:20,920 --> 00:29:25,460 +أسئلة؟ + +319 +00:29:25,460 --> 00:29:32,960 +الأن بالطبع لدينا الاسماء الآن نستطيع + +320 +00:29:34,200 --> 00:29:39,020 +بإمكاننا بسهولة ان نقوم بمعرفة الاختصار الواقعي + +321 +00:29:39,020 --> 00:29:42,580 +والاستخدام + +322 +00:29:42,580 --> 00:29:48,820 +الواقعي بالطبع يجب علينا ان نقرر 720 ألف دولار + +323 +00:29:48,820 --> 00:29:55,080 +ولكننا فقط قررنا 704 دولار لذلك لدينا اختصار مفيد + +324 +00:29:55,080 --> 00:30:05,150 +او اختصار واقعي مفيد بقدرة 16000 بقدرة 16000و بعد + +325 +00:30:05,150 --> 00:30:11,490 +ذلك يجب أن نقرر 700 و 4000 ولكننا في الواقع نقرر + +326 +00:30:11,490 --> 00:30:18,410 +699 وهو أقل لذلك كانت + +327 +00:30:18,410 --> 00:30:27,870 +مفيدة يجب أن نقرر 704 ولكننا نقرر أقل من 704 لذلك + +328 +00:30:27,870 --> 00:30:32,950 +هذه مفيدة مفيدة و بعد ذلك الكمية ستكون 4400 + +329 +00:30:37,910 --> 00:30:47,630 +yes واضحيت what is the question allowed for the + +330 +00:30:47,630 --> 00:30:49,850 +actual output excellent therefore we use the nine + +331 +00:30:49,850 --> 00:30:52,230 +hundred thousand bags which is the actual + +332 +00:30:52,230 --> 00:31:02,350 +production and sold bags sold number of units yes + +333 +00:31:05,660 --> 00:31:09,820 +the flexible budget in order to calculate the + +334 +00:31:09,820 --> 00:31:13,360 +flexible budget amount we need to multiply the + +335 +00:31:13,360 --> 00:31:24,460 +budgeted quantity allowed for the actual output by + +336 +00:31:24,460 --> 00:31:29,950 +the budgeted rate correctبالطبع قيمة الانتجار تتم + +337 +00:31:29,950 --> 00:31:33,530 +تخصيصها في بداية العام أو تتم تخصيصها في بداية + +338 +00:31:33,530 --> 00:31:36,130 +العام بالنسبة لقيمتنا الانتجارية أو القيمة + +339 +00:31:36,130 --> 00:31:43,210 +الانتجارية التي كانت 1.6 الأن القيمة الانتجارية ما + +340 +00:31:43,210 --> 00:31:48,270 +هي القيمة هنا؟ هي ساعات المشركة، لذلك يجب أن نعرف + +341 +00:31:48,270 --> 00:31:56,070 +ما هي ساعات المشركة التي تحتاجها لإنتج رقم حقيقي + +342 +00:31:58,250 --> 00:32:01,430 +We need to consider, we need to calculate the + +343 +00:32:01,430 --> 00:32:05,170 +standard machine hours according to our standards + +344 +00:32:05,170 --> 00:32:12,490 +that is needed to manufacture and produce the nine + +345 +00:32:12,490 --> 00:32:18,400 +hundred thousand bagsبالطبع، باعتبارنا، باعتبار + +346 +00:32:18,400 --> 00:32:26,720 +هذه المعلومات، وجدنا أن كل جهد يحتاج إلى 0.5 ساعة + +347 +00:32:26,720 --> 00:32:34,150 +عملية لتصنعلذلك إذا كنا سنستخدم ساعة 0.5 أو ساعة + +348 +00:32:34,150 --> 00:32:41,030 +عملية عامة لإصلاح واحدة عامة، ف900000×0 + +349 +00:32:41,030 --> 00:32:48,250 +.5 يعطينا كمية عامة أو ساعة عملية عامة التي يجب أن + +350 +00:32:48,250 --> 00:32:53,390 +تكون استخدامتها لإصلاح 900000 سلسلةلذلك الـ 900 أو + +351 +00:32:53,390 --> 00:32:58,670 +ال450 ألف دولار .. آه أسف ال 450 ألف ساعات + +352 +00:32:58,670 --> 00:33:02,490 +الروحانية هي الساعات الروحانية العامة هي الساعات + +353 +00:33:02,490 --> 00:33:10,390 +الروحانية المدفوعة لتكون استخدامها لتصنع الـ 900 + +354 +00:33:10,390 --> 00:33:20,410 +ألف ساعتين هذا هو معنى عدد مدفوع مستقبلي هل لديك + +355 +00:33:20,410 --> 00:33:25,400 +أسئلة؟بالتالي كما نرى هنا كلاهما مفيدين، لذلك نحن + +356 +00:33:25,400 --> 00:33:28,800 +سنحصل على مقارنة مفيدة مفيدة مقارنة مفيدة مفيدة + +357 +00:33:28,800 --> 00:33:29,220 +مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة + +358 +00:33:29,220 --> 00:33:30,100 +مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة + +359 +00:33:30,100 --> 00:33:33,860 +مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة + +360 +00:33:33,860 --> 00:33:34,060 +مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة مفيدة + +361 +00:33:34,060 --> 00:33:38,280 +مفيدة مفيدة مفيدة مفيد + +362 +00:33:57,760 --> 00:33:59,500 +طبعا الـ Fixed Overhead + +363 +00:34:07,810 --> 00:34:10,790 +نحتاج إلى التقارير بين الوضع المستقبلي مع الوضع + +364 +00:34:10,790 --> 00:34:13,570 +الحقيقي لكي نقوم بتخطيط أو نقوم بتخطيط المستقبل + +365 +00:34:13,570 --> 00:34:19,290 +والوضع المستقبلي مع المقدمة لكي نقوم بتخطيط الوضع + +366 +00:34:19,290 --> 00:34:20,790 +المستقبلي والوضع الحقيقي لكي نقوم بتخطيط الوضع + +367 +00:34:20,790 --> 00:34:22,430 +المستقبلي مع الوضع الحقيقي لكي نقوم بتخطيط الوضع + +368 +00:34:22,430 --> 00:34:24,710 +المستقبلي مع الوضع الحقيقي لكي نقوم بتخطيط الوضع + +369 +00:34:24,710 --> 00:34:32,250 +المستقبلي مع الوضع الحقيقي لكي نقوم بتخطيط الوضع + +370 +00:34:32,250 --> 00:34:34,510 +الحقيقي لكي نقوم بتخطيط الوضع الحقيقي لكي نقوم + +371 +00:34:34,510 --> 00:34:45,830 +بتخطيط الوضنين هندرد Now + +372 +00:34:45,830 --> 00:34:49,270 +let us consider the allocated amount The allocated + +373 +00:34:49,270 --> 00:34:55,110 +amount should be calculated using the standard + +374 +00:34:55,110 --> 00:35:02,610 +machine hoursعلى الـ output الواقعي المزيد من عدد + +375 +00:35:02,610 --> 00:35:08,270 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +376 +00:35:08,270 --> 00:35:09,250 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +377 +00:35:09,250 --> 00:35:10,550 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +378 +00:35:10,550 --> 00:35:10,590 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +379 +00:35:10,590 --> 00:35:11,290 +عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد عدد + +380 +00:35:11,290 --> 00:35:15,930 +عدد عدد عدد عدد عدد عدد عدد عدد + +381 +00:35:15,930 --> 00:35:21,470 +عدد + +382 +00:35:30,870 --> 00:35:36,020 +you .. you need .. you need toالدفع المقدم لأننا + +383 +00:35:36,020 --> 00:35:41,820 +نستخدم نظام دفع عادل وفقًا لنظام دفع عادل أو حتى + +384 +00:35:41,820 --> 00:35:46,400 +نظام دفع عادل عادل نحتاج لنقل العدد المقدم أو عدد + +385 +00:35:46,400 --> 00:35:51,720 +المدفع المقدم لذلك لكي نقل عدد المدفع المقدم نحتاج + +386 +00:35:51,720 --> 00:35:55,420 +لنقل عدد المدفع المقدم أو عدد المدفع المقدم أو عدد + +387 +00:35:55,420 --> 00:35:56,780 +المدفع المقدم أو عدد المدفع المقدم أو عدد المدفع + +388 +00:35:56,780 --> 00:35:58,440 +المقدم أو عدد المدفع المقدم + +389 +00:36:12,330 --> 00:36:16,270 +470000 مليون دولار مقارنة بمجموعة الوقت الموجود في + +390 +00:36:16,270 --> 00:36:17,010 +الوقت الموجود في الوقت الموجود في الوقت الموجود في + +391 +00:36:17,010 --> 00:36:21,730 +الوقت الموجود في الوقت الموجود في الوقت الموجود في + +392 +00:36:21,730 --> 00:36:22,050 +الوقت الموجود في الوقت الموجود في الوقت الموجود في + +393 +00:36:22,050 --> 00:36:22,590 +الوقت الموجود في الوقت الموجود في الوقت الموجود في + +394 +00:36:22,590 --> 00:36:22,770 +الوقت الموجود في الوقت الموجود في الوقت الموجود في + +395 +00:36:22,770 --> 00:36:22,830 +الوقت الموجود في الوقت الموجود في الوقت الموجود في + +396 +00:36:22,830 --> 00:36:22,930 +الوقت الموجود في الوقت الموجود في الوقت الموجود في + +397 +00:36:22,930 --> 00:36:23,850 +الوقت الموجود في الوقت الموجود في الوقت الموجود في + +398 +00:36:23,850 --> 00:36:27,730 +الوقت الموجود + +399 +00:36:37,390 --> 00:36:43,230 +مشين ساعات، لذلك نحتاج الآن لنزيل الـ 1.175 بقية + +400 +00:36:43,230 --> 00:36:46,230 +المساعدات المساعدات المساعدات المساعدات المساعدات + +401 +00:36:46,230 --> 00:36:47,670 +المساعدات المساعدات المساعدات المساعدات المساعدات + +402 +00:36:47,670 --> 00:36:47,930 +المساعدات المساعدات المساعدات المساعدات المساعدات + +403 +00:36:47,930 --> 00:36:49,510 +المساعدات المساعدات المساعدات المساعدات المساعدات + +404 +00:36:49,510 --> 00:36:49,950 +المساعدات المساعدات المساعدات المساعدات المساعدات + +405 +00:36:49,950 --> 00:36:50,510 +المساعدات المساعدات المساعدات المساعدات المساعدات + +406 +00:36:50,510 --> 00:36:50,970 +المساعدات المساعدات المساعدات المساعدات المساعدات + +407 +00:36:50,970 --> 00:36:51,070 +المساعدات المساعدات المساعدات المساعدات الم + +408 +00:37:09,080 --> 00:37:17,400 +الان كما نرى بإمكاننا التخيل الاختلافات المختلفة + +409 +00:37:17,400 --> 00:37:26,960 +بسهولةالاختلاف بين الـ 528750 و 470 هو الوزيرة + +410 +00:37:26,960 --> 00:37:32,700 +الوزيرية الوزيرية بالطبع اعطينا أكتر من ما كنا + +411 +00:37:32,700 --> 00:37:39,020 +نتوقعه، لذلك اعطينا أكتر من ما كنا نتوقعه، لذلك + +412 +00:37:39,020 --> 00:37:45,680 +هذا هو الوزيرة الوزيرية الوزيرية بقدرة 58750 + +413 +00:37:49,530 --> 00:37:57,410 +وطبعاً لدينا مقارنة تدفع بين 470.000 و501.900 + +414 +00:37:57,410 --> 00:38:07,330 +بمعدل 31.900 طبعاً ليس مفضلة لأننا يجب أن ندفع 470 + +415 +00:38:07,330 --> 00:38:14,790 +.000 ولكن ندفع أكتر من 470.000 ندفع 501.900 هذا هو + +416 +00:38:14,790 --> 00:38:15,170 +مقارنة تدفع + +417 +00:38:27,650 --> 00:38:32,950 +هل لديك أسئلة؟ سوف + +418 +00:38:32,950 --> 00:38:40,530 +نكمل الوقت القادم مع هذا المشكلة شكرا + +419 +00:38:40,530 --> 00:38:42,450 +للمشاهدة و أراك المرة القادمة + diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/ySVVdakQ4-c_raw.json b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/ySVVdakQ4-c_raw.json new file mode 100644 index 0000000000000000000000000000000000000000..e4acfe012aaeb6f12a1cce56360a2f4bb0216954 --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/ySVVdakQ4-c_raw.json @@ -0,0 +1 @@ +{"segments": [{"id": 1, "seek": 4383, "start": 20.89, "end": 43.83, "text": "بدأنا آخر مرة مع المشكلة 836 ولم نكملها، لذا دعنا أولا نكمل المشكلة، بالطبع باعتبار حلقاتنا لهذه المشكلة، وجدنا أن مجموعة الوضع التجاربية", "tokens": [44510, 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الحجوزية اللي هي القيمة الحجوزية المضمونة بالقيمة الحجوزية", "tokens": [6027, 4587, 32640, 3660, 9673, 11242, 2304, 11536, 3660, 20666, 4587, 32640, 3660, 21542, 38436, 4587, 10632, 34051, 21136, 3615, 2288, 4032, 27842, 38637, 2304, 25062, 32640, 3660, 21542, 38436, 4587, 10632, 9673, 11242, 2304, 11536, 3660, 20666, 4587, 32640, 3660, 21542, 7435, 2407, 11622, 10632, 4032, 27842, 38637, 2304, 25062, 32640, 3660, 21542, 7435, 2407, 11622, 10632, 13672, 1829, 39896, 25062, 32640, 3660, 21542, 7435, 2407, 11622, 10632, 9673, 11242, 2304, 11536, 3660, 20666, 4587, 32640, 3660, 21542, 7435, 2407, 11622, 10632], "avg_logprob": -0.38653273312818437, "compression_ratio": 3.1237113402061856, "no_speech_prob": 0.0, "words": [{"start": 318.33, "end": 319.03, "word": "القيمة", "probability": 0.262420654296875}, {"start": 319.03, "end": 319.83, "word": " المضمونة", "probability": 0.5876953125}, {"start": 319.83, "end": 320.47, "word": " بالقيمة", "probability": 0.51446533203125}, {"start": 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"end": 541.56, "word": " are", "probability": 0.95947265625}, {"start": 541.56, "end": 541.78, "word": " the", "probability": 0.93359375}, {"start": 541.78, "end": 542.22, "word": " average", "probability": 0.77978515625}, {"start": 542.22, "end": 542.66, "word": " number", "probability": 0.94091796875}, {"start": 542.66, "end": 542.94, "word": " of", "probability": 0.9755859375}, {"start": 542.94, "end": 543.38, "word": " books", "probability": 0.91455078125}, {"start": 543.38, "end": 543.74, "word": " per", "probability": 0.9736328125}, {"start": 543.74, "end": 544.2, "word": " setup", "probability": 0.81005859375}], "temperature": 1.0}, {"id": 21, "seek": 57080, "start": 545.45, "end": 570.81, "text": "الـ 480 هو عدد الكتب التي استخدمتها أو عدد الكتب التي تم إصدارها في واحدة تجهيزة لكن الـ 675 هو عدد التجهيزات، لذلك يجب أن نزيل 8.2 وهو عدد الوقت الحقيقي للتجهيزة بالعدد الحقيقي للتجهيزات التي تم تخطيطها في مطالب 3 675", "tokens": [6027, 39184, 1017, 4702, 31439, 6225, 3215, 3215, 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to .. to .. to be in your questions in the exam", "tokens": [21074, 4386, 519, 295, 309, 2066, 613, 718, 505, 584, 4754, 281, 4386, 281, 4386, 281, 312, 294, 428, 1651, 294, 264, 1139], "avg_logprob": -0.15454101314147314, "compression_ratio": 1.225, "no_speech_prob": 0.0, "words": [{"start": 1594.46, "end": 1594.9, "word": "think", "probability": 0.7705078125}, {"start": 1594.9, "end": 1595.0, "word": " ..", "probability": 0.61376953125}, {"start": 1595.0, "end": 1595.22, "word": " think", "probability": 0.712890625}, {"start": 1595.22, "end": 1595.44, "word": " of", "probability": 0.98583984375}, {"start": 1595.44, "end": 1596.66, "word": " it", "probability": 0.9794921875}, {"start": 1596.66, "end": 1602.22, "word": " expect", "probability": 0.84228515625}, {"start": 1602.22, "end": 1603.02, "word": " these", "probability": 0.626953125}, {"start": 1603.02, "end": 1604.68, "word": " let", "probability": 0.6259765625}, {"start": 1604.68, "end": 1604.88, "word": " us", "probability": 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the dollars for the machine hour so dividing the nine hundred thousand bags by the one point six machine hours it would not give me anything yes excellent", "tokens": [6027, 39184, 4949, 3262, 4714, 307, 4386, 307, 4386, 307, 10405, 1230, 295, 6815, 293, 264, 472, 935, 2309, 307, 264, 3808, 337, 264, 3479, 1773, 370, 26764, 264, 4949, 3262, 4714, 10405, 538, 264, 472, 935, 2309, 3479, 2496, 309, 576, 406, 976, 385, 1340, 2086, 7103], "avg_logprob": -0.3101084086359764, "compression_ratio": 1.6486486486486487, "no_speech_prob": 5.960464477539063e-08, "words": [{"start": 1635.26, "end": 1635.82, "word": "الـ", "probability": 0.503173828125}, {"start": 1635.82, "end": 1636.02, "word": " nine", "probability": 0.068603515625}, {"start": 1636.02, "end": 1636.28, "word": " hundred", "probability": 0.9443359375}, {"start": 1636.28, "end": 1636.7, "word": " thousand", "probability": 0.8974609375}, {"start": 1636.7, "end": 1637.06, "word": " is", "probability": 0.322021484375}, {"start": 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"word": " hundred", "probability": 0.91845703125}, {"start": 1644.94, "end": 1645.34, "word": " thousand", "probability": 0.88671875}, {"start": 1645.34, "end": 1645.68, "word": " bags", "probability": 0.9423828125}, {"start": 1645.68, "end": 1645.86, "word": " by", "probability": 0.97509765625}, {"start": 1645.86, "end": 1646.02, "word": " the", "probability": 0.82568359375}, {"start": 1646.02, "end": 1646.18, "word": " one", "probability": 0.91455078125}, {"start": 1646.18, "end": 1646.4, "word": " point", "probability": 0.96826171875}, {"start": 1646.4, "end": 1646.68, "word": " six", "probability": 0.95361328125}, {"start": 1646.68, "end": 1646.94, "word": " machine", "probability": 0.87744140625}, {"start": 1646.94, "end": 1647.22, "word": " hours", "probability": 0.9150390625}, {"start": 1647.22, "end": 1647.42, "word": " it", "probability": 0.8935546875}, {"start": 1647.42, "end": 1647.56, "word": " would", "probability": 0.828125}, {"start": 1647.56, "end": 1647.72, "word": " 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1.6869565217391305, "no_speech_prob": 2.384185791015625e-07, "words": [{"start": 1659.72, "end": 1660.42, "word": "Excellent", "probability": 0.770751953125}, {"start": 1660.42, "end": 1660.98, "word": " excellent", "probability": 0.47802734375}, {"start": 1660.98, "end": 1661.3, "word": " therefore", "probability": 0.366455078125}, {"start": 1661.3, "end": 1661.8, "word": " first", "probability": 0.88037109375}, {"start": 1661.8, "end": 1661.98, "word": " of", "probability": 0.986328125}, {"start": 1661.98, "end": 1662.4, "word": " all", "probability": 0.9560546875}, {"start": 1662.4, "end": 1663.08, "word": " we", "probability": 0.91259765625}, {"start": 1663.08, "end": 1663.46, "word": " need", "probability": 0.95166015625}, {"start": 1663.46, "end": 1663.96, "word": " to", "probability": 0.966796875}, {"start": 1663.96, "end": 1665.1, "word": " calculate", "probability": 0.95703125}, {"start": 1665.1, "end": 1666.2, "word": " the", "probability": 0.9287109375}, {"start": 1666.2, 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eight hundred thousand bags therefore each bag would need would need how much machine hours half excel excellent therefore four hundred thousand machine hours divided by eight hundred thousand bags", "tokens": [11176, 613, 3547, 584, 281, 505, 300, 321, 643, 1451, 3262, 4714, 3832, 3479, 2496, 294, 1668, 281, 5258, 3180, 3262, 4714, 10405, 4412, 1184, 3411, 576, 643, 576, 643, 577, 709, 3479, 2496, 1922, 24015, 7103, 4412, 1451, 3262, 4714, 3479, 2496, 6666, 538, 3180, 3262, 4714, 10405], "avg_logprob": -0.17640625715255737, "compression_ratio": 2.0821917808219177, "no_speech_prob": 2.384185791015625e-07, "words": [{"start": 1676.8, "end": 1677.18, "word": "this", "probability": 0.2197265625}, {"start": 1677.18, "end": 1677.64, "word": " these", "probability": 0.455078125}, {"start": 1677.64, "end": 1678.32, "word": " numbers", "probability": 0.8916015625}, {"start": 1678.32, "end": 1678.94, "word": " say", "probability": 0.9658203125}, {"start": 1678.94, "end": 1679.16, "word": " to", 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والوضع الحقيقي لكي نقوم بتخطيط الوضع المستقبلي مع الوضع الحقيقي لكي نقوم بتخطيط الوضع المستقبلي مع الوضع الحقيقي لكي نقوم بتخطيط الوضع المستقبلي مع الوضع الحقيقي لكي نقوم بتخطيط الوضع الحقيقي لكي نقوم بتخطيط الوضع الحقيقي لكي نقوم بتخطيط الوض", "tokens": [1863, 33753, 26108, 30731, 16712, 4587, 9640, 13546, 49374, 2423, 2407, 11242, 3615, 9673, 14851, 4587, 36150, 1829, 20449, 2423, 2407, 11242, 3615, 21542, 38436, 38436, 5296, 4117, 1829, 8717, 4587, 20498, 39894, 9778, 9566, 1829, 9566, 34051, 8717, 4587, 20498, 39894, 9778, 9566, 1829, 9566, 9673, 14851, 4587, 36150, 16070, 2407, 11242, 3615, 9673, 14851, 4587, 36150, 1829, 20449, 9673, 28543, 46007, 5296, 4117, 1829, 8717, 4587, 20498, 39894, 9778, 9566, 1829, 9566, 2423, 2407, 11242, 3615, 9673, 14851, 4587, 36150, 1829, 16070, 2407, 11242, 3615, 21542, 38436, 38436, 5296, 4117, 1829, 8717, 4587, 20498, 39894, 9778, 9566, 1829, 9566, 2423, 2407, 11242, 3615, 9673, 14851, 4587, 36150, 1829, 20449, 2423, 2407, 11242, 3615, 21542, 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"end": 2079.87, "word": " هندرد", "probability": 0.605010986328125}, {"start": 2079.87, "end": 2085.83, "word": " Now", "probability": 0.251220703125}, {"start": 2085.83, "end": 2086.11, "word": " let", "probability": 0.80517578125}, {"start": 2086.11, "end": 2086.25, "word": " us", "probability": 0.8291015625}, {"start": 2086.25, "end": 2086.61, "word": " consider", "probability": 0.89208984375}, {"start": 2086.61, "end": 2086.85, "word": " the", "probability": 0.916015625}, {"start": 2086.85, "end": 2087.29, "word": " allocated", "probability": 0.9541015625}, {"start": 2087.29, "end": 2087.87, "word": " amount", "probability": 0.927734375}, {"start": 2087.87, "end": 2088.79, "word": " The", "probability": 0.25732421875}, {"start": 2088.79, "end": 2089.27, "word": " allocated", "probability": 0.9638671875}, {"start": 2089.27, "end": 2090.01, "word": " amount", "probability": 0.923828125}, {"start": 2090.01, "end": 2091.83, "word": " should", "probability": 0.92626953125}, {"start": 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0000000000000000000000000000000000000000..9a38d78b627531a95c07a7b9e3760fb58a020bab --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/zoIauTmXaKM.srt @@ -0,0 +1,2260 @@ + +1 +00:00:21,020 --> 00:00:26,920 +في الفيديو السابق، بدأنا مثلنا لـ Plastim + +2 +00:00:26,920 --> 00:00:34,420 +Corporation، وقلنا بأن Plastim Corporation تصنع 2 + +3 +00:00:34,420 --> 00:00:44,260 +أدوات الـ S3 والـ CL5. بالطبع، الـ S3 هي الشاشة البسيطة + +4 +00:00:44,260 --> 00:00:56,890 +والـ CL5 هي الشاشة المعقدة. وطبعاً، ذهبنا للتو مع + +5 +00:00:56,890 --> 00:01:03,770 +عملية التصميم والتعامل + +6 +00:01:03,770 --> 00:01:04,570 + +7 +00:01:04,570 --> 00:01:04,970 + +8 +00:01:04,970 --> 00:01:05,670 + +9 +00:01:05,670 --> 00:01:06,510 + +10 +00:01:06,510 --> 00:01:07,350 + +11 +00:01:07,350 --> 00:01:12,090 + +12 +00:01:12,090 --> 00:01:16,050 + +13 +00:01:16,050 --> 00:01:18,510 + +14 +00:01:19,820 --> 00:01:28,600 +وهو يتساوي جيوفاني بقيمة أو بقيمة 63 دولاراً، بينما + +15 +00:01:28,600 --> 00:01:31,820 +باندكس، وهو المقاتل، + +16 +00:01:34,430 --> 00:01:40,950 +سوف يبيعوا نفس الـ Sample Lens بقيمة 53 دولاراً. بالطبع، الـ + +17 +00:01:40,950 --> 00:01:46,090 +CL5 ليس لديها نفس المشكلة بقيمة 137 دولاراً. + +18 +00:01:46,090 --> 00:01:49,930 +بالطبع، الـ CL5 ليس لديها نفس المشكلة بقيمة 137 دولاراً. + +19 +00:01:49,930 --> 00:01:56,370 +بالطبع، الـ CL5 ليس لديها مشكلة بقيمة 137 دولاراً. بالطبع، الـ CL5 + +20 +00:01:56,370 --> 00:01:59,170 +ليس لديها مشكلة بقيمة 137 دولاراً. بالطبع، الـ CL5 ليس لديها مشكلة + +21 +00:01:59,170 --> 00:01:59,610 +بقيمة 137 دولاراً. بالطبع، الـ CL5 ليس لديها مشكلة بقيمة + +22 +00:01:59,610 --> 00:02:03,890 +137 دولاراً. بالطبع، الـ CL5 ليس لديها + +23 +00:02:03,890 --> 00:02:09,320 +مشكلة. Of course, now let us take the shoes of the + +24 +00:02:09,320 --> 00:02:13,380 +manager, or be in the shoes of the manager of Plastim + +25 +00:02:13,380 --> 00:02:17,120 +Corporation. We said now we have two alternatives. + +26 +00:02:17,120 --> 00:02:23,590 +Either to lower our price إلى 53 دولاراً، على سبيل المثال، + +27 +00:02:23,590 --> 00:02:27,610 +لكي نحصل على مساحة مقارنة. بالطبع، من أولى أولوياتنا + +28 +00:02:27,610 --> 00:02:31,430 +تقسيم مجموعاتنا. يعني، نحتاج أن نعرف إذا كان + +29 +00:02:31,430 --> 00:02:34,190 +لدينا القدرة على تقسيم مجموعاتنا لكي نقوم بتقسيم + +30 +00:02:34,190 --> 00:02:40,730 +أسعارنا. أو الاختلاف الآخر هو أن نقوم بالعمل مع + +31 +00:02:40,730 --> 00:02:49,630 +جيوفاني موتورز على جهازين بسيطين. بالطبع، أعطونا النظام + +32 +00:02:49,630 --> 00:02:54,770 +الوضع البسيط، وفي حالة ما أخبرنا عنها، قام + +33 +00:02:54,770 --> 00:03:01,850 +باستعمال نظام وضع بسيط. وفي حالة ما أخبرنا عنها، + +34 +00:03:01,850 --> 00:03:01,870 +قام باستعمال نظام وضع بسيط. وفي حالة ما أخبرنا + +35 +00:03:01,870 --> 00:03:04,850 +عنها، قام باستعمال نظام وضع بسيط. وفي حالة ما + +36 +00:03:04,850 --> 00:03:07,470 +أخبرنا عنها، قام باستعمال نظام وضع بسيط. وفي حالة + +37 +00:03:07,470 --> 00:03:08,910 +ما أخبرنا عنها، قام باستعمال نظام وضع بسيط. وفي + +38 +00:03:08,910 --> 00:03:11,550 +حالة ما أخبرنا عنها، قام باستعمال نظام وضع بسيط، + +39 +00:03:11,550 --> 00:03:18,810 +وفي حالة ما أخبرنا عنها، قام باستخدام فقط واحد + +40 +00:03:18,810 --> 00:03:21,110 +من الأوضاع. + +41 +00:03:21,110 --> 00:03:21,890 + +42 +00:03:21,890 --> 00:03:27,990 + +43 +00:03:27,990 --> 00:03:28,670 + +44 +00:03:28,670 --> 00:03:30,630 + +45 +00:03:30,630 --> 00:03:31,350 + +46 +00:03:31,350 --> 00:03:43,130 + +47 +00:03:47,660 --> 00:03:52,280 +If you can remember, in cost accounting one, we said + +48 +00:03:52,280 --> 00:03:55,840 +in order to make a decision, we have these + +49 +00:03:55,840 --> 00:03:58,580 +different phases that we need to go through. + +50 +00:03:58,580 --> 00:04:03,260 +Correct, different steps that we need to go + +51 +00:04:03,260 --> 00:04:06,480 +through. What are these different steps? + +52 +00:04:09,220 --> 00:04:15,220 +In order to make a decision, first of all, we need + +53 +00:04:16,310 --> 00:04:22,010 +to identify the + +54 +00:04:22,010 --> 00:04:26,150 +problem and + +55 +00:04:26,150 --> 00:04:37,610 +any uncertainties. So + +56 +00:04:37,610 --> 00:04:42,070 +what is the problem? It is not just to know the + +57 +00:04:42,070 --> 00:04:44,950 +steps. We need to implement these steps. + +58 +00:04:45,410 --> 00:04:48,930 +Therefore, as you said, we need to identify the + +59 +00:04:48,930 --> 00:04:53,210 +problem and any uncertainties. So what is the + +60 +00:04:53,210 --> 00:04:55,670 +problem in this case? And what are the + +61 +00:04:55,670 --> 00:04:58,130 +uncertainties that we are talking about in this + +62 +00:04:58,130 --> 00:05:01,210 +case, of course? What do you think? What is the + +63 +00:05:01,210 --> 00:05:02,410 +problem in this case? + +64 +00:05:09,450 --> 00:05:13,650 +والسعر الذي نقدمه أعلى من قيمة الكمبيوتر، وهذا + +65 +00:05:13,650 --> 00:05:21,850 +مشكلة لنا، لأن المواطنين يذهبون ويشترون من المنافسين. + +66 +00:05:23,210 --> 00:05:26,730 +From the competition. Excellent, excellent. Therefore, + +67 +00:05:26,730 --> 00:05:30,450 +the problem that we have is that we do not have a + +68 +00:05:30,450 --> 00:05:34,350 +competitive price for the simple lenses. This is + +69 +00:05:34,350 --> 00:05:37,030 +the problem that we are facing right now. We are + +70 +00:05:37,030 --> 00:05:40,570 +facing the problem that a competitor has a lower + +71 +00:05:40,570 --> 00:05:45,150 +price than the price that we are asking for the + +72 +00:05:45,150 --> 00:05:46,770 +simple lenses. + +73 +00:05:49,040 --> 00:05:54,200 +المشكلة هنا بالضبط هي أننا نحتاج أن نحافظ على جيوفاني موتورز. + +74 +00:05:54,200 --> 00:06:00,070 +هذا هو المشكلة. دعنا نقول أن الهدف الرئيسي + +75 +00:06:00,070 --> 00:06:05,130 +هو أننا نحتاج أن نحافظ على هذا العميل، لأن إذا + +76 +00:06:05,130 --> 00:06:09,370 +كنت سأقول لكل عملائنا: "اذهبوا إلى المنافسين"، + +77 +00:06:09,370 --> 00:06:13,730 +"اذهبوا إلى الشركات الأخرى في السوق"، هذا يعني + +78 +00:06:13,730 --> 00:06:19,450 +أننا لن نبيع أي من الـ S3. لن نبيع أي من أجهزتنا. + +79 +00:06:19,450 --> 00:06:23,610 +هذا يعني أن تتلاشى الأرباح، ويكون لدينا مشاكل + +80 +00:06:23,610 --> 00:06:28,270 +مالية، وما إلى ذلك. ولذلك، المشكلة هنا هي أننا + +81 +00:06:28,270 --> 00:06:33,130 +نحتاج أن نحافظ على جيوفاني موتورز. ما هي الافتراضات + +82 +00:06:33,130 --> 00:06:37,350 +هنا في هذه اللحظة؟ + +83 +00:06:37,350 --> 00:06:40,430 +لسنا + +84 +00:06:40,430 --> 00:06:49,930 +نعرف بالضبط لماذا لدينا قيمة أعلى من قيمة المنافسين. هذه الافتراضات + +85 +00:06:49,930 --> 00:06:51,690 + +86 +00:06:55,830 --> 00:07:00,170 +According to our allocation, according to + +87 +00:07:00,170 --> 00:07:04,030 +our broad averaging method of cost allocation, yes, + +88 +00:07:04,030 --> 00:07:08,890 +we have more costs, yes, we have, let us say, higher + +89 +00:07:08,890 --> 00:07:12,290 +costs, therefore a higher price, but this is + +90 +00:07:12,290 --> 00:07:15,690 +according to the costing system. Therefore, the the + +91 +00:07:15,690 --> 00:07:20,550 +problem, the problem or the uncertainty may be + +92 +00:07:20,550 --> 00:07:26,250 +within the النظام نفسه. ربما نحن لدينا أو + +93 +00:07:26,250 --> 00:07:31,730 +نحن نشعر... نشعر ببعض المشاكل في النظام. + +94 +00:07:31,730 --> 00:07:37,510 +على سبيل المثال، لذلك هذه هي الافتراض رقم واحد. يجب أن نتأكد من أننا لا نحتاج لدينا أي + +95 +00:07:37,510 --> 00:07:41,890 +مشاكل في + +96 +00:07:41,890 --> 00:07:42,750 + +97 +00:07:46,540 --> 00:07:49,600 + +98 +00:07:49,600 --> 00:07:51,280 + +99 +00:07:51,280 --> 00:07:51,920 + +100 +00:07:51,920 --> 00:07:52,900 + +101 +00:07:52,900 --> 00:07:52,920 + +102 +00:07:52,920 --> 00:07:52,940 + +103 +00:07:52,940 --> 00:07:54,100 + +104 +00:07:54,100 --> 00:07:55,000 + +105 +00:07:55,000 --> 00:07:56,640 + +106 +00:07:56,640 --> 00:08:07,240 + +107 +00:08:07,260 --> 00:08:10,700 +The other thing is that we do not have a + +108 +00:08:10,700 --> 00:08:14,280 +competitive advantage. The other uncertainty may be + +109 +00:08:14,280 --> 00:08:20,460 +that Bandits have more technological advances, maybe + +110 +00:08:20,460 --> 00:08:25,720 +Bandits have more efficiency in their production + +111 +00:08:25,720 --> 00:08:33,540 +of. ربما بسبب أن باندكس فقط يصنع الـ S3، ربما لديه + +112 +00:08:33,540 --> 00:08:38,640 +تكنولوجيا أكثر، أو ربما لديه كفاءة أكثر، أو ربما + +113 +00:08:38,640 --> 00:08:40,960 +لديه كفاءة أكثر، أو ربما لديه كفاءة أكثر، أو + +114 +00:08:40,960 --> 00:08:41,160 +ربما لديه كفاءة أكثر، أو ربما لديه كفاءة أكثر، + +115 +00:08:41,160 --> 00:08:42,400 +أكثر، أو ربما لديه كفاءة أكثر، أو ربما لديه + +116 +00:08:42,400 --> 00:08:44,840 +كفاءة أكثر، أو ربما لديه كفاءة أكثر، أو ربما + +117 +00:08:44,840 --> 00:08:54,900 +لديه كفاءة أكثر، أو + +118 +00:08:54,900 --> 00:08:59,150 +ربما لديه كفاءة أكثر. لكننا لا نعرف لماذا هذه + +119 +00:08:59,150 --> 00:09:03,550 +المشكلة موجودة. هذه هي الافتراضات التي + +120 +00:09:03,550 --> 00:09:07,870 +نتحدث عنها. لذلك، الافتراضان المحتملان قد يكون أننا + +121 +00:09:07,870 --> 00:09:12,390 +لدينا قيمة أعلى لأن باندكس أفضل، لأن باندكس أكثر + +122 +00:09:12,390 --> 00:09:19,550 +كفاءة، لأن باندكس قد يكون لديه تكنولوجيا أكثر + +123 +00:09:19,550 --> 00:09:23,880 +تطوراً، على سبيل المثال. On the other hand, maybe the + +124 +00:09:23,880 --> 00:09:27,460 +problem is within our organization. Maybe the + +125 +00:09:27,460 --> 00:09:31,420 +problem exists because of this simple costing + +126 +00:09:31,420 --> 00:09:36,620 +system. Correct. Therefore, after identifying the + +127 +00:09:36,620 --> 00:09:41,760 +problem, identifying the uncertainties, what is the + +128 +00:09:41,760 --> 00:09:42,360 +next step? + +129 +00:09:48,200 --> 00:09:53,800 +الخطوة الثالثة هي جمع المعلومات من الواقع. هذا بالنسبة لأربع + +130 +00:09:53,800 --> 00:09:57,020 +خطوات التي أخذناها. + +131 +00:09:57,020 --> 00:09:58,820 + +132 +00:09:58,820 --> 00:10:00,220 + +133 +00:10:00,220 --> 00:10:01,740 + +134 +00:10:01,740 --> 00:10:02,040 + +135 +00:10:02,040 --> 00:10:06,460 + +136 +00:10:06,460 --> 00:10:13,400 + +137 +00:10:14,110 --> 00:10:19,050 +ولذلك، رقم واحد، نحن اكتشفنا المشكلة واكتشفنا + +138 +00:10:19,050 --> 00:10:27,570 +الافتراضات. رقم اثنان، اكتشف + +139 +00:10:27,570 --> 00:10:31,650 +المعلومات المحتملة. + +140 +00:10:31,650 --> 00:10:37,290 +الافتراضات المحتملة. This is according to having + +141 +00:10:37,290 --> 00:10:41,590 +more than one alternative. That means we do have + +142 +00:10:41,590 --> 00:10:44,030 +more than one alternative, and we need to choose + +143 +00:10:44,030 --> 00:10:48,730 +among these alternatives. And if one alternative + +144 +00:10:48,730 --> 00:10:53,550 +is not, let us say, is not developed enough, we need + +145 +00:10:53,550 --> 00:10:58,740 +to develop it. But according to the information that + +146 +00:10:58,740 --> 00:11:04,740 +we need to obtain for these two things. Therefore, + +147 +00:11:04,740 --> 00:11:10,460 +number two, obtain information. We need to obtain + +148 +00:11:10,460 --> 00:11:14,540 +information. + +149 +00:11:14,540 --> 00:11:20,400 +Therefore, + +150 +00:11:20,400 --> 00:11:23,920 +how can we obtain information? + +151 +00:11:27,490 --> 00:11:30,490 +Of course, we cannot make a decision, as we said in + +152 +00:11:30,490 --> 00:11:33,630 +cost accounting one, as you took in accounting + +153 +00:11:33,630 --> 00:11:38,710 +principles, and of course, maybe in in the + +154 +00:11:38,710 --> 00:11:41,530 +management principles, or the introduction to + +155 +00:11:41,530 --> 00:11:45,450 +management, that we cannot make a decision. We cannot + +156 +00:11:45,450 --> 00:11:50,190 +choose among our alternatives; we cannot design an + +157 +00:11:50,190 --> 00:11:55,150 +alternative unless we have information. Therefore, + +158 +00:11:55,150 --> 00:11:58,950 +as we said, we had a problem, we had uncertainties, + +159 +00:11:59,270 --> 00:12:02,150 +now we need to obtain information. How are we going + +160 +00:12:02,150 --> 00:12:05,450 +to obtain this information? Collect information + +161 +00:12:05,450 --> 00:12:08,590 +about the design of the product, or the manufacture + +162 +00:12:08,590 --> 00:12:10,850 +and distribution of the product. + +163 +00:12:15,050 --> 00:12:18,330 +Excellent. We said that we have two uncertainties. + +164 +00:12:19,190 --> 00:12:24,990 +We need to change this uncertainty to certainty by + +165 +00:12:24,990 --> 00:12:29,130 +obtaining information. One of the uncertainties, + +166 +00:12:29,330 --> 00:12:32,310 +we said that we might have lower technology. + +167 +00:12:33,110 --> 00:12:38,210 +يمكننا أن نحصل على كفاءة أقل من منافسينا، لهذا + +168 +00:12:38,210 --> 00:12:42,410 +السبب، يجب أن نحصل على معلومات عن هذه الافتراضات، ونرى + +169 +00:12:42,410 --> 00:12:47,670 +هل هذا صحيح؟ هل هذا حقاً ما يحدث؟ أننا لدينا + +170 +00:12:47,670 --> 00:12:52,530 +تكنولوجيا أقل، أو كفاءة أقل؟ + +171 +00:12:52,840 --> 00:12:57,840 +بالتالي، المؤسسة هنا، Plastim Corporation، تحتاج + +172 +00:12:57,840 --> 00:13:04,480 +إلى إرسال فريق من المهندسين، مهندسين تصميم، دعنا + +173 +00:13:04,480 --> 00:13:08,220 +نقُل، مصممين، أو مهندسين أعمال، مهندسين + +174 +00:13:08,220 --> 00:13:14,840 +يعرفون عملية التصميم في مصنع المؤسسة نفسها، + +175 +00:13:14,840 --> 00:13:18,700 +ويحتاجون إلى الحصول على، أو يحتاجون إلى الحصول على + +176 +00:13:18,700 --> 00:13:24,970 + +177 +00:13:24,970 --> 00:13:50,210 + +178 +00:13:50,230 --> 00:13:56,650 +من الإنتاجات الموجودة في المؤسسة، ووجدوا أن + +179 +00:13:56,650 --> 00:14:02,710 +التكنولوجيا، والمقدرات، والكفاءة، والتقدير في + +180 +00:14:02,710 --> 00:14:07,570 +المؤسسة، وفي Plastim Corporation، هي نفس الشيء التي + +181 +00:14:07,570 --> 00:14:15,870 +موجودة في السوق. After obtaining the information, or + +182 +00:14:15,870 --> 00:14:19,990 +this information, one of the uncertainties would be + +183 +00:14:19,990 --> 00:14:23,870 +stricken out. That means we do not have lower + +184 +00:14:23,870 --> 00:14:27,150 +capabilities. That means we do not have lower + +185 +00:14:27,150 --> 00:14:29,390 +efficiencies. That means + +186 +00:14:54,240 --> 00:14:58,480 +بالطبع، بعد الحصول على المعلومات هنا، + +187 +00:15:07,430 --> 00:15:16,150 +مجموعات من المعلومات. باعتبار المعلومات التي كانت + +188 +00:15:16,150 --> 00:15:20,070 + +189 +00:15:20,070 --> 00:15:25,570 +المهندسين وجدوها. بالطبع، باعتبار المعلومات، + +190 +00:15:25,570 --> 00:15:38,100 +قالوا أن مصدر الوضع وهي مفيدة ومصممة عالية، لأن + +191 +00:15:38,100 --> 00:15:47,860 +بلاستيم كوربوريشن لم تصنع هذه العدسة، أو كانت تصنع + +192 +00:15:47,860 --> 00:15:54,030 +هذه العدسة لوقت طويل. لذلك لديهم الإنتاج، لديهم + +193 +00:15:54,030 --> 00:15:59,490 +التجربة، لديهم التجارب، لديهم التجارب، + +194 +00:15:59,490 --> 00:15:59,590 + +195 +00:15:59,590 --> 00:16:01,230 + +196 +00:16:01,230 --> 00:16:01,930 + +197 +00:16:01,930 --> 00:16:05,930 + +198 +00:16:05,930 --> 00:16:11,430 + +199 +00: + +223 +00:18:20,380 --> 00:18:21,440 +أشياء من أشياء من أشياء من أشياء من أشياء من أشياء + +224 +00:18:21,440 --> 00:18:21,560 +من أشياء من أشياء من أشياء من أشياء من أشياء من + +225 +00:18:21,560 --> 00:18:22,140 +أشياء من أشياء من أشياء من أشياء من أشياء من أشياء + +226 +00:18:22,140 --> 00:18:23,300 +من أشياء من أشياء من أشياء من أشياء من أشياء من + +227 +00:18:23,300 --> 00:18:25,720 +أشياء من أشياء + +228 +00:18:36,020 --> 00:18:42,140 +طبعا التنبيهات عن المستقبل، ما هي التنبيهات التي + +229 +00:18:42,140 --> 00:18:46,200 +يجب أن نجعلها هنا؟ طبعا بعد الحصول على المعلومات، + +230 +00:18:46,200 --> 00:18:50,250 +قلنا أننا ربما نكون لدينا مشكلة في نظام الوزراء هذا + +231 +00:18:50,250 --> 00:18:54,710 +يعني إذا كنا سنختار من بين الاختيارات إذا كنا نقل + +232 +00:18:54,710 --> 00:19:00,730 +قيمنا أو نقل قيمنا لكي نحصل على فرصة منافسة في + +233 +00:19:00,730 --> 00:19:05,770 +السوق هذا يعني أننا نحتاج أن نقل قيمنا هذا يعني + +234 +00:19:05,770 --> 00:19:11,970 +أننا نحتاج أن نقلق قيمنا أو قيمنا المتوقع أو قيمنا + +235 +00:19:11,970 --> 00:19:16,390 +المستقبلية لـ 2011 على سبيل المثال لـ S3 + +236 +00:19:20,300 --> 00:19:29,840 +السعر لـ 53 دولار أو لا يمكننا أن نقوم بذلك أولا + +237 +00:19:29,840 --> 00:19:37,000 +نحتاج لنقوم بتخطيط قيمة الهاتف S3 باستخدام نظام + +238 +00:19:37,000 --> 00:19:44,320 +جديد باستخدام نظام محفز لن يكسر الهاتف S3 و لن + +239 +00:19:44,320 --> 00:19:51,410 +يكسر الـ CL5 أي أسئلة؟ و بالطبع توقيت آخر بالطبع يجب + +240 +00:19:51,410 --> 00:19:56,690 +أن نتوقع ماذا قد يفعل باندكس إذا قمنا بتقسيم + +241 +00:19:56,690 --> 00:20:02,990 +أسعارنا ماذا قد يفعل باندكس؟ ماذا سيكون حالتنا إذا + +242 +00:20:02,990 --> 00:20:13,130 +قمنا بتقسيم أسعارنا في مجتمعنا؟ بالطبع رقم 4 نقوم + +243 +00:20:13,130 --> 00:20:15,330 +باختيار كيف نقوم باختيار + +244 +00:20:18,440 --> 00:20:24,060 +ممتاز نقوم بالاختيار بين الاختيارات سوف نختار واحدا + +245 +00:20:24,060 --> 00:20:28,820 +من الاختيارات التي قمنا بها قبلها + +246 +00:20:28,820 --> 00:20:37,760 +سوف نقل أسعارنا لكي نحفّز جيو فاني أو لن نحفّز جيو + +247 +00:20:37,760 --> 00:20:42,020 +فاني موتورز كشخص مستخدمنا بالطبع رقم 5 نحتاج + +248 +00:20:44,080 --> 00:20:48,680 +implement the decision that we have made. We need + +249 +00:20:48,680 --> 00:20:51,380 +to implement the alternative that we have chosen + +250 +00:20:51,380 --> 00:20:57,540 +and of course we need to evaluate and + +251 +00:20:57,540 --> 00:21:00,260 +of course after evaluation we need to learn + +252 +00:21:00,260 --> 00:21:03,860 +because after the evaluation we would maybe face + +253 +00:21:03,860 --> 00:21:08,180 +problems. We would face any other uncertainties and + +254 +00:21:08,180 --> 00:21:11,460 +so on. Therefore we need to learn after the process + +255 +00:21:11,460 --> 00:21:12,540 +of evaluation. + +256 +00:21:15,500 --> 00:21:25,960 +of course these three steps سيكون باعتبار ما سنجده + +257 +00:21:25,960 --> 00:21:32,780 +بعد إعادة نفسنا في نظام costing لأن كما قلنا هنا + +258 +00:21:32,780 --> 00:21:38,100 +في الرقم اثنين نجد أن الأولوية المتأكدة ليست مستخدمة + +259 +00:21:38,100 --> 00:21:42,980 +لنا. لدينا التكنولوجيا، لدينا القدرة، لدينا الوصول + +260 +00:21:42,980 --> 00:21:44,200 +لها، لدينا الوصول لها، لدينا الوصول لها، لدينا الوصول + +261 +00:21:44,200 --> 00:21:44,920 +لها، لدينا الوصول لها، لدينا الوصول لها، لدينا الوصول + +262 +00:21:44,920 --> 00:21:45,340 +لها، لدينا الوصول لها، لدينا الوصول لها، لدينا الوصول + +263 +00:21:45,340 --> 00:21:45,400 +لها، لدينا الوصول لها، لدينا الوصول لها، لدينا الوصول + +264 +00:21:45,400 --> 00:21:46,920 +لها، لدينا الوصول لها، لدينا الوصول لها، لدينا الوصول + +265 +00:21:46,920 --> 00:21:50,570 +لها. That we are competing in. Therefore this + +266 +00:21:50,570 --> 00:21:54,490 +leaves us with the other uncertainty. Maybe we have + +267 +00:21:54,490 --> 00:21:58,830 +a costing system that under-costs and over-costs + +268 +00:21:58,830 --> 00:22:11,150 +our products. Any questions now? If + +269 +00:22:11,150 --> 00:22:16,930 +the case is, or the problem lies + +270 +00:22:20,280 --> 00:22:25,720 +في مؤسسة الـ costing، نحتاج لنعرف هذا الـ system of + +271 +00:22:25,720 --> 00:22:32,760 +costing. ماذا هي الخطوات التي نستطيع أن نفعلها + +272 +00:22:32,760 --> 00:22:36,760 +لنعرف أي system of costing؟ ماذا تعتقد أنه يجب أن + +273 +00:22:36,760 --> 00:22:42,000 +نفعل لشركة Plastin Corporation؟ مؤسسة costing لكي + +274 +00:22:42,000 --> 00:22:47,660 +نجعلها أكثر صحة؟ ماذا تعتقد؟ + +275 +00:22:51,290 --> 00:22:57,090 +كما قلنا في الدراسة الأولى أن الاضطراب يأتي من + +276 +00:22:57,090 --> 00:23:00,430 +ماذا بالضبط؟ من مجموعة المدارس، المدارس، المدارس، + +277 +00:23:00,430 --> 00:23:01,890 +المدارس، المدارس، المدارس، المدارس، المدارس، المدارس، + +278 +00:23:01,890 --> 00:23:03,350 +المدارس، المدارس، المدارس، المدارس، المدارس، المدارس، + +279 +00:23:03,350 --> 00:23:03,650 +المدارس، المدارس، المدارس، المدارس، المدارس، المدارس، + +280 +00:23:03,650 --> 00:23:04,650 +المدارس، المدارس، المدارس، المدارس، المدارس، المدارس، + +281 +00:23:04,650 --> 00:23:04,930 +المدارس، المدارس، المدارس، المدارس، المدارس، المدارس، + +282 +00:23:04,930 --> 00:23:08,170 +المدارس، المدارس، المدارس، المدارس، المدارس، المدارس، + +283 +00:23:08,170 --> 00:23:14,310 +المدارس، المدارس، المدارس، المدارس، المدارس، المدارس، + +284 +00:23:14,310 --> 00:23:20,890 +المدارس، المدارس، Of course that would be after making + +285 +00:23:20,890 --> 00:23:26,910 +sure that the direct costs that has been chosen as + +286 +00:23:26,910 --> 00:23:33,430 +direct in the previous costing system is actually + +287 +00:23:33,430 --> 00:23:38,520 +direct. لذلك إذا كنا متأكدين 100% بأن التكاليف + +288 +00:23:38,520 --> 00:23:43,100 +المباشرة هي مباشرة بالضبط كما نقول بأنها مباشرة، + +289 +00:23:43,100 --> 00:23:49,000 +فسيكون المشكلة موجودة فقط في مجموعة التكاليف + +290 +00:23:49,000 --> 00:23:54,200 +المباشرة، لذلك يجب أن نجعل نظام التكاليف من + +291 +00:23:54,200 --> 00:24:01,760 +Plastin Corporation أكثر صحة، كيف يمكننا فعل + +292 +00:24:01,760 --> 00:24:12,730 +ذلك؟ بعمل ماذا بالضبط؟ + +293 +00:24:12,730 --> 00:24:16,730 +إذا + +294 +00:24:16,730 --> 00:24:21,810 +كان المشكلة... مرة أخرى، إذا كان المشكلة موجودة في + +295 +00:24:21,810 --> 00:24:29,890 +تطبيق الـ indirect costs. إذا كان علينا تحسين هذا + +296 +00:24:29,890 --> 00:24:35,090 +costing system، that means we need to refine the + +297 +00:24:35,090 --> 00:24:39,890 +way or the method we are allocating these indirect + +298 +00:24:39,890 --> 00:24:43,810 +costs. + +299 +00:24:43,810 --> 00:24:49,090 +Number one، or step number one that we could make + +300 +00:24:49,090 --> 00:24:56,570 +is try to trace more direct costs. + +301 +00:25:00,240 --> 00:25:05,420 +That means we need to analyze our indirect costs + +302 +00:25:05,420 --> 00:25:12,680 +and see if by one way or another we can trace some + +303 +00:25:12,680 --> 00:25:19,000 +of these indirect costs directly to a specific cost + +304 +00:25:19,000 --> 00:25:25,860 +object. هذا يعني أننا نتخلص، بالطبع، إذا كنا نرسم + +305 +00:25:25,860 --> 00:25:30,800 +أكثر وأكثر مدارس مباشرة. هذا يعني أننا نتخلص من + +306 +00:25:30,800 --> 00:25:35,600 +المواد أو البرمجة أو المادة المادية من التكاليف + +307 +00:25:35,600 --> 00:25:40,360 +المباشرة، صحيح؟ هذا يعني إذا كان لدينا أي غلط في + +308 +00:25:40,360 --> 00:25:49,080 +التكاليف، سيكون أقل ويكون له أقل تأثير على عملية + +309 +00:25:49,080 --> 00:25:53,340 +الاختيار الخاص بنا، لذلك الترسيق لدرجة أكثر وأكثر + +310 +00:25:53,340 --> 00:26:00,540 +طريقة مباشرة سيقوم بإنقاذ المزيد من الـ indirect + +311 +00:26:04,310 --> 00:26:09,730 +و هو مادة الـ indirect costs. تقلل مادة المادة هذا + +312 +00:26:09,730 --> 00:26:15,630 +يعني بالطبع كما قلنا قبل أن أي غلطات في مجموعتنا + +313 +00:26:15,630 --> 00:26:22,090 +لن تكون لها تأثير كبير. يمكن أن يكون في المكان + +314 +00:26:22,090 --> 00:26:26,250 +إذا كان لدينا نفس المدى من الـ indirect costs. لذلك + +315 +00:26:26,250 --> 00:26:34,350 +خطوة رقم واحد يجب أن نتعامل مع الـ indirect costs، and + +316 +00:26:34,350 --> 00:26:42,350 +try to trace more and more direct costs. That means + +317 +00:26:42,350 --> 00:26:46,890 +we need to reclassify the indirect costs، of course، + +318 +00:26:46,890 --> 00:26:50,890 +according to the definition. It should be in a cost + +319 +00:26:50,890 --> 00:26:56,300 +effective way. This should be always in our minds + +320 +00:26:56,300 --> 00:26:59,860 +that we need to trace yes more and more direct + +321 +00:26:59,860 --> 00:27:05,360 +costs، but only if it is in a cost effective way. + +322 +00:27:05,360 --> 00:27:15,540 +Any questions؟ Step number two that we can make the + +323 +00:27:15,540 --> 00:27:20,950 +number excellent. كما نتحدث في course accounting one، + +324 +00:27:20,950 --> 00:27:29,900 +نقول أننا نحتاج أن نجعل أو نتأكد من homogeneous cost + +325 +00:27:29,900 --> 00:27:35,000 +pools or indirect cost pools. That means that the + +326 +00:27:35,000 --> 00:27:39,600 +cost pools، or all the costs within one cost + +327 +00:27:39,600 --> 00:27:45,420 +pool، should only have one cost driver. Therefore، + +328 +00:27:45,420 --> 00:27:49,880 +should only have one cost allocation base. Correct؟ + +329 +00:27:51,480 --> 00:27:56,620 +هذا مصطلح مستوى البحر الهوموجيني، ولكن إذا كان + +330 +00:27:56,620 --> 00:27:59,740 +لدينا المشكلة كالمشكلة التي رأيناها في Plasm + +331 +00:27:59,740 --> 00:28:04,900 +Corporation، كانت كل البحر الهوموجيني مجموعة + +332 +00:28:04,900 --> 00:28:10,100 +باستخدام فقط واحد من البحر الهوموجيني أو مجموعة + +333 +00:28:10,100 --> 00:28:14,940 +مجموعة باستخدام واحد من البحر الهوموجيني، بالطبع + +334 +00:28:14,940 --> 00:28:19,760 +هذا يعطينا نتيجة عملية، عملية، عملية، عملية، عملية، + +335 +00:28:19,760 --> 00:28:20,740 +عملية، عملية، عملية، عملية، عملية، عملية، عملية، + +336 +00:28:20,740 --> 00:28:22,440 +عملية، عملية، عملية، عملية، عملية، عملية، عملية، + +337 +00:28:22,440 --> 00:28:22,460 +عملية، عملية، عملية، عملية، عملية، عملية، عملية، + +338 +00:28:22,460 --> 00:28:22,760 +عملية، عملية، عملية، عملية، عملية، عملية، عملية، + +339 +00:28:22,760 --> 00:28:23,640 +عملية، عملية، عملية، عملية، عملية، عملية، عملية، + +340 +00:28:23,640 --> 00:28:31,940 +عملية، عملية، عملية، عملية، عملية، عملية، عملية، عمنحنا + +341 +00:28:31,940 --> 00:28:39,100 +نقرر أو نقرر، دعنا نقول أننا نصنع أكثر وأكثر أدوات + +342 +00:28:39,100 --> 00:28:43,720 +صحيحة أو أكثر وأكثر أدوات صحيحة للمحطة التي + +343 +00:28:43,720 --> 00:28:51,840 +ستجعلها تجمع بالضبط المحطة، باعتبار المحطة أو أفضل + +344 +00:28:51,840 --> 00:28:59,300 +محطة، محطة للمحطة، و بالطبع نحن قررنا هذا الموضوع in + +345 +00:28:59,300 --> 00:29:05,790 +details in course accounting one. هل تتذكر، حدثنا في + +346 +00:29:05,790 --> 00:29:09,410 +cost accounting 1 عن الوضع، لديه مصطلحات مستقلات، + +347 +00:29:09,410 --> 00:29:11,030 +مستقلات، مستقلات، مستقلات، مستقلات، مستقلات، مستقلات، + +348 +00:29:11,030 --> 00:29:12,090 +مستقلات، مستقلات، مستقلات، مستقلات، مستقلات، مستقلات، + +349 +00:29:12,090 --> 00:29:14,950 +مستقلات، مستقلات، مستقلات، مستقلات، مستقلات، مستقلات، + +350 +00:29:14,950 --> 00:29:17,610 +مستقلات، مستقلات، مستقلات، مستقلات، مستقلات، مستقلات، + +351 +00:29:17,610 --> 00:29:18,470 +مستقلات، مستقلات، مستقلات، مستقلات، مستقلات، مستقلات، + +352 +00:29:18,470 --> 00:29:21,230 +مستقلات، مستقلات، مستقلات، مستقلات، مستقلات، مستقلات، + +353 +00:29:21,230 --> 00:29:24,290 +مستقلات، مستقلات، + +354 +00:29:32,700 --> 00:29:35,600 +هذه واحدة من المحطات السفرية، للمحطات السفرية + +355 +00:29:35,600 --> 00:29:39,200 +المختلفة التي تحتوي على هذه المحطات السفرية + +356 +00:29:39,200 --> 00:29:40,920 +المختلفة. تحتوي على هذه المحطات السفرية المختلفة + +357 +00:29:40,920 --> 00:29:42,220 +تحتوي على هذه المحطات السفرية المختلفة. تحتوي على + +358 +00:29:42,220 --> 00:29:44,540 +هذه المحطات السفرية المختلفة. تحتوي على هذه المحطة + +359 +00:29:44,540 --> 00:29:47,840 +السفرية المختلفة. تحتوي على هذه المحطات السفرية + +360 +00:29:47,840 --> 00:29:48,100 +المختلفة. تحتوي على هذه المحطات السفرية المختلفة + +361 +00:29:48,100 --> 00:29:48,120 +تحتوي على هذه المحطات السفرية المختلفة. تحتوي على + +362 +00:29:48,120 --> 00:29:50,180 +هذه المحطات السفرية المختلفة. تحتوي على هذه المحطة + +363 +00:29:50,180 --> 00:29:53,160 +السفرية المختلفة. تحتوي على هذه المحطات السفرية + +364 +00:29:53,160 --> 00:29:58,060 +المختلفة. تحتوي على + +365 +00:29:58,060 --> 00:29:58,900 +هذه المحطة + +366 +00:30:05,220 --> 00:30:10,580 +in course accounting one، also we said in chapter + +367 +00:30:10,580 --> 00:30:17,120 +number three، exactly. We said that we need to + +368 +00:30:17,120 --> 00:30:23,900 +choose a cost driver or an allocation base that + +369 +00:30:23,900 --> 00:30:31,640 +has this cost. Let us say that would have a cause + +370 +00:30:31,640 --> 00:30:35,780 +and effect relationship with the cost itself، or + +371 +00:30:35,780 --> 00:30:39,610 +with the cost pool. That means any change in the + +372 +00:30:39,610 --> 00:30:44,670 +cost driver would affect the change، would affect + +373 +00:30:44,670 --> 00:30:49,670 +a change in the cost itself. That means we have a + +374 +00:30:49,670 --> 00:30:53,410 +physical relationship. We have an economic + +375 +00:30:53,410 --> 00:30:57,190 +plausibility between these two. There should be a + +376 +00:30:57,190 --> 00:31:01,930 +relation، a quite strong relation between these two، + +377 +00:31:01,930 --> 00:31:03,670 +between the cost + +378 +00:31:06,880 --> 00:31:12,420 +and the cost driver، which + +379 +00:31:12,420 --> 00:31:16,580 +is something we called in cost accounting one the + +380 +00:31:16,580 --> 00:31:27,320 +cost effect relationship. Therefore، + +381 +00:31:27,320 --> 00:31:34,850 +in this case، عن طريق تحريك نظام الوضع بعد ترسيخ + +382 +00:31:34,850 --> 00:31:41,580 +أكثر وأكثر تكاليف مباشرة. بعد تقرير تكاليف الـ indirect + +383 +00:31:41,580 --> 00:31:46,760 +أو تقرير تكاليف الـ indirect إلى أكثر وأكثر تكاليف مع + +384 +00:31:46,760 --> 00:31:52,880 +أكثر وأكثر تكاليف مجتمعية، نستطيع أيضا تقرير تكاليف + +385 +00:31:52,880 --> 00:31:56,440 +الـ indirect التي كنا نستخدمها لأن تكاليف الـ indirect + +386 +00:31:56,440 --> 00:32:03,860 +يحتاج إلى علاقة مع تكاليف الـ indirect. أي أسئلة؟ + +387 +00:32:07,330 --> 00:32:13,930 +الآن، دعنا نعود إلى نظام الـ costing في شركة + +388 +00:32:13,930 --> 00:32:20,550 +Plastem Corporation، ونرى ما يمكننا أن نفعله لتحسين + +389 +00:32:20,550 --> 00:32:24,950 +نظام الـ costing في شركة Plastem Corporation، + +390 +00:32:24,950 --> 00:32:29,930 +بالطبع، واحد من، دعنا نقول أن الطرق التي يمكن + +391 +00:32:29,930 --> 00:32:37,130 +استخدامها لتحسين أي نظام costing هي الـ ABC أو الـ + +392 +00:32:37,130 --> 00:32:42,830 +costing مصمم للعمل. هذا بالطبع هو الموضوع الرئيسي + +393 +00:32:42,830 --> 00:32:51,390 +لهذه + +394 +00:32:51,390 --> 00:32:51,830 +القصة + +395 +00:33:01,480 --> 00:33:09,120 +التي هي الـ activity-based costing. بالطبع، كما قلنا + +396 +00:33:09,120 --> 00:33:12,880 +قبل، أن activity-based costing هي طريقة أو طريقة + +397 +00:33:12,880 --> 00:33:19,720 +يمكن استخدامها لتحسين أي نظام costing، لكن قبل أن + +398 +00:33:19,720 --> 00:33:29,720 +نرى أو قبل أن نقول، having to see how we are going + +399 +00:33:29,720 --> 00:33:32,680 +to implement the activity-based costing، let us + +400 +00:33:32,680 --> 00:33:36,000 +first of all understand what do we mean by an + +401 +00:33:36,000 --> 00:33:40,680 +activity and what are the main processes of the + +402 +00:33:40,680 --> 00:33:44,560 +activity or main classifications of any activity + +4 + +445 +00:37:13,900 --> 00:37:16,460 +لتجاربنا + +446 +00:37:16,460 --> 00:37:16,480 +لتجاربنا + +447 +00:37:16,480 --> 00:37:16,520 +لتجاربنا + +448 +00:37:16,520 --> 00:37:22,700 +لتجاربنا + +449 +00:37:22,700 --> 00:37:29,500 +لتجاربنا + +450 +00:37:29,500 --> 00:37:33,460 +لتجار + +451 +00:37:35,120 --> 00:37:40,180 +defining or let us say determining the activities + +452 +00:37:40,180 --> 00:37:44,300 +within the organization after determining the + +453 +00:37:44,300 --> 00:37:50,320 +activities, of course, we need to choose or + +454 +00:37:50,320 --> 00:37:55,140 +determine the cost drivers for these activities + +455 +00:37:55,140 --> 00:38:00,860 +because in the sense, in in in or let us say in in + +456 +00:38:00,860 --> 00:38:05,980 +the sense that we are going to allocate the costs + +457 +00:38:05,980 --> 00:38:11,140 +and we are talking here about a costing system + +458 +00:38:11,140 --> 00:38:15,600 +which is the main purpose or has a main purpose of + +459 +00:38:15,600 --> 00:38:21,660 +determining or calculating the costs of any cost + +460 +00:38:21,660 --> 00:38:27,320 +object, product, services, and so on. Therefore, الهدف + +461 +00:38:27,320 --> 00:38:32,180 +في نظام الهجوم هو التخطيط للهجوم لأي مجلد هجوم + +462 +00:38:32,180 --> 00:38:36,380 +بالطبع، لتخطيط هذه الهجوم، كما قلنا في مجلس عملية + +463 +00:38:36,380 --> 00:38:37,600 +عملية + +464 +00:38:37,600 --> 00:38:39,240 +عملية + +465 +00:38:39,240 --> 00:38:39,640 +عملية + +466 +00:38:39,640 --> 00:38:40,920 +عملية + +467 +00:38:40,920 --> 00:38:41,040 +عملية + +468 +00:38:41,040 --> 00:38:54,360 +عملية + +469 +00:38:59,320 --> 00:39:04,480 +بالطبع، ال + +470 +00:39:04,480 --> 00:39:05,100 +ال + +471 +00:39:05,100 --> 00:39:06,720 +ال + +472 +00:39:06,720 --> 00:39:07,660 +ال + +473 +00:39:07,660 --> 00:39:09,200 +ال + +474 +00:39:09,200 --> 00:39:15,720 +ال + +475 +00:39:15,720 --> 00:39:17,080 +ال + +476 +00:39:17,080 --> 00:39:17,200 +ال + +477 +00:39:17,200 --> 00:39:17,240 +ال + +478 +00:39:17,240 --> 00:39:17,360 +ال + +479 +00:39:17,360 --> 00:39:26,940 +ال + +480 +00:39:27,900 --> 00:39:32,240 +and grouping these activities maybe into one + +481 +00:39:32,240 --> 00:39:37,340 +activity according to the cost allocation basis. Of + +482 +00:39:37,340 --> 00:39:45,560 +course, we might have, for instance, activity one + +483 +00:39:45,560 --> 00:39:51,320 +for instance, which is the repair of the machines. + +484 +00:39:56,740 --> 00:40:02,320 +We might have activity number two, which + +485 +00:40:02,320 --> 00:40:10,180 +is the operation of the machines, for + +486 +00:40:10,180 --> 00:40:15,760 +instance. Activity number three, it + +487 +00:40:15,760 --> 00:40:20,920 +would be the operation control, for instance. + +488 +00:40:26,490 --> 00:40:30,310 +هذه هي الخطوة الأولى التي نتكلم عنها، يجب أن نقوم + +489 +00:40:30,310 --> 00:40:33,830 +بتحديد جميع المهام، بالطبع هذه فقط بعض + +490 +00:40:33,830 --> 00:40:37,130 +المهام التي قد تكون في مؤسسة صناعة + +491 +00:40:42,920 --> 00:40:46,240 +going on to this next step, which is the + +492 +00:40:46,240 --> 00:40:50,440 +determination of cost allocation bases. We found + +493 +00:40:50,440 --> 00:40:56,920 +out that these all activities would have only one + +494 +00:40:56,920 --> 00:41:02,320 +cost allocation base, only one cost driver in this + +495 +00:41:02,320 --> 00:41:05,100 +case, which is, for instance, machine hours. + +496 +00:41:13,300 --> 00:41:18,460 +In this case, activity one, activity two, activity + +497 +00:41:18,460 --> 00:41:28,740 +three would be all, let us say, added onto only one + +498 +00:41:28,740 --> 00:41:35,140 +activity, which is activity one, for instance, let us + +499 +00:41:35,140 --> 00:41:39,440 +call it the operation of machines or the machinery + +500 +00:41:39,440 --> 00:41:42,500 +operation or something like this. + +501 +00:41:45,560 --> 00:41:50,500 +This is what we mean that this or these two steps + +502 +00:41:50,500 --> 00:41:55,040 +can happen at the same time. We first need to + +503 +00:41:55,040 --> 00:41:58,200 +determine all the activities, but of course, we need + +504 +00:41:58,200 --> 00:42:02,340 +only… or we need to group all activities with + +505 +00:42:02,340 --> 00:42:07,460 +one cost allocation base in one cost pool. Correct? + +506 +00:42:07,460 --> 00:42:10,800 +That means if we have more than one activity, five + +507 +00:42:10,800 --> 00:42:14,280 +activities, ten activities with only one cost + +508 +00:42:14,280 --> 00:42:18,380 +allocation base or with one cost driver, it would + +509 +00:42:18,380 --> 00:42:24,360 +be grouped up into only one activity. Correct? + +510 +00:42:24,520 --> 00:42:29,680 +Therefore, we need to determine the activities and + +511 +00:42:29,680 --> 00:42:32,620 +determine the activities, of course, according to + +512 +00:42:32,620 --> 00:42:36,260 +the cost allocation basis. Therefore, these two + +513 +00:42:36,260 --> 00:42:39,880 +would happen at the same time. After, of course, + +514 +00:42:39,880 --> 00:42:43,080 +knowing the activities, after knowing the cost + +515 +00:42:43,080 --> 00:42:45,860 +allocation basis for these activities or these + +516 +00:42:45,860 --> 00:42:48,800 +different activities, we need to determine what? + +517 +00:42:49,540 --> 00:42:50,500 +The costs. + +518 +00:42:53,710 --> 00:43:06,830 +هذه المهارات، كما + +519 +00:43:06,830 --> 00:43:11,450 +نستطيع أن نرى هنا، هذا + +520 +00:43:11,450 --> 00:43:18,370 +هو الاختصار الذي استخدمناه + +521 +00:43:18,370 --> 00:43:23,710 +أو الذي استخدمناه في Cost Accounting 1. If you can + +522 +00:43:23,710 --> 00:43:28,330 +remember in Cost Accounting 1, we said in order + +523 +00:43:28,330 --> 00:43:34,910 +to calculate the cost of any cost object, we need + +524 +00:43:34,910 --> 00:43:39,740 +to go through seven steps, correct? من هذه السبع + +525 +00:43:39,740 --> 00:43:43,880 +خطوات، بالطبع خطوة رقم واحدة تقرر المجلد المديني، + +526 +00:43:43,880 --> 00:43:47,520 +خطوة رقم اثنان تقرر المدينة المدينية الواضحة + +527 +00:43:47,520 --> 00:43:51,440 +للمجلد + +528 +00:43:51,440 --> 00:43:57,100 +المديني، خطوة رقم ثلاثة المدينة + +529 +00:43:57,100 --> 00:44:02,200 +المدينية الواضحة للمجلد المديني نفسها. أو أولا يجب + +530 +00:44:02,200 --> 00:44:08,040 +أن نقوم بتحقيق مصادر المساعدة التي سنقوم بتحقيق + +531 +00:44:08,040 --> 00:44:10,240 +مصادر المساعدة التي سنقوم بتحقيق مصادر المساعدة + +532 +00:44:10,240 --> 00:44:10,500 +التي سنقوم بتحقيق مصادر المساعدة التي سنقوم بتحقيق + +533 +00:44:10,500 --> 00:44:10,840 +مصادر المساعدة التي سنقوم بتحقيق مصادر المساعدة + +534 +00:44:10,840 --> 00:44:11,040 +التي سنقوم بتحقيق مصادر المساعدة التي سنقوم بتحقيق + +535 +00:44:11,040 --> 00:44:14,300 +مصادر المساعدة التي سنقوم بتحقيق مصادر المساعدة + +536 +00:44:14,300 --> 00:44:15,160 +التي سنقوم بتحقيق مصادر المساعدة التي سنقوم بتحقيق + +537 +00:44:15,160 --> 00:44:19,540 +مصادر المساعدة التي سنقوم بتحقيق مصادر المساعدة + +538 +00:44:19,870 --> 00:44:24,790 +ولكن بدلا من تجميع مجموعات التعامل بحسب مجموعات + +539 +00:44:24,790 --> 00:44:30,450 +المدارس المختلفة ومعادلة، + +540 +00:44:30,450 --> 00:44:36,710 +نحن هنا نجعل هذا البرنامج أكثر دقة، نجعل هذا + +541 +00:44:36,710 --> 00:44:40,060 +البرنامج أكثر تفصيلاً. هذا هو الشيء الوحيد الذي + +542 +00:44:40,060 --> 00:44:47,480 +نفعله، هذا يعني أننا سنختار + +543 +00:44:47,480 --> 00:44:50,280 +مجموعات + +544 +00:44:50,280 --> 00:44:50,300 +مجموعات + +545 +00:44:50,300 --> 00:44:50,420 +مجموعات + +546 +00:44:50,420 --> 00:44:53,660 +مجموعات + +547 +00:44:53,660 --> 00:44:54,120 +مجموعات + +548 +00:44:54,120 --> 00:45:00,440 +مجموعات + +549 +00:45:01,250 --> 00:45:07,230 +هنا نقول نفس الشيء، نقول أن المهام يجب أن تكون + +550 +00:45:07,230 --> 00:45:13,410 +مقررة + +551 +00:45:13,410 --> 00:45:14,350 +كمان + +552 +00:45:22,160 --> 00:45:26,120 +استخدام الواقعي لتحسين قيمة هذه المهام لذا + +553 +00:45:26,120 --> 00:45:30,720 +إذا كان لدينا هذه المعلومات، قيمة مجموعات الواقعي + +554 +00:45:30,720 --> 00:45:36,000 +وطبعاً لدينا هذه المعلومات، وقيمة هذه المهام، ماذا + +555 +00:45:36,000 --> 00:45:42,820 +نستطيع أن نفعل مع هذه المعلومات؟ + +556 +00:45:47,810 --> 00:45:52,510 +الخطوات الإدارية، لقد قررناها بالفعل هنا، الخطوات + +557 +00:45:52,510 --> 00:45:55,970 +الإدارية هي الخطوات الإدارية، لأننا قلنا أن + +558 +00:45:55,970 --> 00:46:02,890 +الإدارية هنا ستتركز على تصميم الوصول للخطوات + +559 +00:46:02,890 --> 00:46:08,070 +الإدارية، لذلك الخطوات، هذه الاختلافات هي الخطوات + +560 +00:46:08,070 --> 00:46:14,210 +الإدارية التي نريد أن نقررها، لذلك لقد قررنا + +561 +00:46:14,210 --> 00:46:14,810 +الخطوات. + +562 +00:46:18,860 --> 00:46:22,860 +بعد هذا، يجب أن نقوم بتخطيط عدد المساعدات التي تم + +563 +00:46:22,860 --> 00:46:35,440 +تخطيطها بالمجموعات + +564 +00:46:35,440 --> 00:46:39,640 +التي تم تخطيطها بالمجموعات التي تم تخطيطها + +565 +00:46:39,640 --> 00:46:40,100 +بالمجموعات + +566 +00:46:40,100 --> 00:46:40,280 +التي تم تخطيطها + +567 +00:46:40,280 --> 00:46:43,100 +بالمجموعات + +568 +00:46:43,100 --> 00:46:48,500 +تم تخطيطها بالمجموعات التي تم تخطيط المجموعات + +569 +00:46:48,500 --> 00:46:59,160 +بالطبع من مبادرة الإنتاج لعملية نفسها، صحيح؟ هذه + +570 +00:46:59,160 --> 00:47:03,520 +نفس البرنامج، نفس البرنامج الموجودة في برنامج + +571 +00:47:03,520 --> 00:47:10,020 +تكلفة بسيط، لذلك بعد إنتهاء مجموعة الإنتاج + +572 +00:47:10,020 --> 00:47:16,830 +المدعوم، سنقوم بتحديد الخطوط من هذه المهام + +573 +00:47:16,830 --> 00:47:23,010 +المختلفة، للخطوط المختلفة التي لدينا، على سبيل + +574 +00:47:23,010 --> 00:47:26,950 +المثال، في Plasm Corporation سنجعل هذه الخطوط + +575 +00:47:26,950 --> 00:47:35,290 +مجموعة، على سبيل المثال S3 و CL5. هل لديك أسئلة؟ + +576 +00:47:35,290 --> 00:47:41,810 +الآن + +577 +00:47:41,810 --> 00:47:50,690 +دعنا نعود to the Plastin Corporation as + +578 +00:47:50,690 --> 00:47:55,890 +we can see here that + +579 +00:47:55,890 --> 00:48:03,830 +Plastin Corporation, and according to + +580 +00:48:03,830 --> 00:48:10,950 +their analysis of their manufacturing process, they + +581 +00:48:10,950 --> 00:48:12,790 +found out that they have + +582 +00:48:15,530 --> 00:48:22,290 +seven different activities with seven different + +583 +00:48:22,290 --> 00:48:27,650 +allocation bases, that means seven different cost + +584 +00:48:27,650 --> 00:48:34,430 +drivers. Of course, they would have much, much more + +585 +00:48:34,430 --> 00:48:39,070 +than these activities, but as we said, we need to + +586 +00:48:39,070 --> 00:48:44,690 +group all the activities that have the same cost + +587 +00:48:44,690 --> 00:48:50,030 +driver. For instance, you have in C here, operate + +588 +00:48:50,030 --> 00:48:55,070 +molding machines to manufacture lenses. This + +589 +00:48:55,070 --> 00:48:58,930 +activity actually consists of more than one + +590 +00:48:58,930 --> 00:49:05,510 +activity. It consists of the activity of the + +591 +00:49:05,510 --> 00:49:09,650 +operation of these machines; it consists of the + +592 +00:49:09,650 --> 00:49:13,910 +maintenance of these machines; it consists of the + +593 +00:49:13,910 --> 00:49:18,310 +depreciation of these machines, and so on. Therefore, + +594 +00:49:18,310 --> 00:49:22,650 +these activities are not only the activities that + +595 +00:49:22,650 --> 00:49:26,670 +are within this organization, but these are the + +596 +00:49:26,670 --> 00:49:32,510 +seven different activities that have the same أو + +597 +00:49:32,510 --> 00:49:39,230 +لديها طريقة مختلفة بين كل مهارة وأخرى، كما + +598 +00:49:39,230 --> 00:49:42,610 +نستطيع أن نرى هنا، المهارة الأولى تصميم المواصفات، و + +599 +00:49:42,610 --> 00:49:48,290 +المواصفات الثانية تقوم بإصلاح مجهزات التصميم. مهارة + +600 +00:49:48,290 --> 00:49:54,110 +الثالثة تعمل تصميم مجهزات التصميم. مهارة D تصميم التصميم + +601 +00:49:54,110 --> 00:49:59,650 +و تحافظ على التصميم بعد التصميم. مجهزة E. Prepare + +602 +00:49:59,650 --> 00:50:05,610 +batches of finished lenses for shipment. F. + +603 +00:50:05,810 --> 00:50:10,270 +Distribute lenses to customers, and G. Manage all + +604 +00:50:10,270 --> 00:50:14,270 +processes at Plastem. These are the different + +605 +00:50:14,270 --> 00:50:17,650 +activities according to the analysis that they + +606 +00:50:17,650 --> 00:50:21,150 +have done to their manufacturing process or to + +607 +00:50:21,150 --> 00:50:25,820 +their organization. الآن، بالطبع، إذا إذا إذا إذا إذا + +608 +00:50:25,820 --> 00:50:26,180 +إذا إذا إذا إذا إذا إذا إذا إذا إذا إذا إذا + +609 +00:50:26,180 --> 00:50:26,240 +إذا إذا إذا إذا إذا إذا إذا إذا إذا إذا إذا + +610 +00:50:26,240 --> 00:50:32,560 +إذا إذا إذا + +611 +00:50:32,560 --> 00:50:40,120 +إذا + +612 +00:50:40,590 --> 00:50:46,150 +Costing system. We said in number one, in refining + +613 +00:50:46,150 --> 00:50:49,690 +the costing system, we need to trace more and more + +614 +00:50:49,690 --> 00:50:52,350 +direct costs. Therefore, we need to ask ourselves + +615 +00:50:52,350 --> 00:50:57,250 +this following question: Can any activity of these + +616 +00:50:57,250 --> 00:51:01,650 +activities be traced in a cost-effective way? لأن + +617 +00:51:01,650 --> 00:51:04,790 +إذا كان هذا هو الحال، إذا كان لدينا واحدة من هذه + +618 +00:51:04,790 --> 00:51:07,110 +المهام التي يمكن أن تكون مرصودة بطريقة مفيدة على + +619 +00:51:07,110 --> 00:51:12,050 +المدارس، فهذا يعني أننا نقل المدارس + +620 +00:51:12,050 --> 00:51:12,910 +المدارس + +621 +00:51:12,910 --> 00:51:13,550 +المدارس + +622 +00:51:13,550 --> 00:51:13,790 +المدارس + +623 +00:51:13,790 --> 00:51:15,930 +المدارس + +624 +00:51:15,930 --> 00:51:20,370 +المدارس + +625 +00:51:20,370 --> 00:51:25,670 +المدارس. بالطبع، بعد تحقيق + +626 +00:51:25,670 --> 00:51:32,450 +التحليل، وجدوا أن العمل + +627 +00:51:32,450 --> 00:51:35,630 +D، الذي يبقى ينظف ويحافظ على المولدات بعد إصدار + +628 +00:51:35,630 --> 00:51:40,910 +الميزانيات، يمكن أن يترقى مباشرة إلى مصدر قيمة + +629 +00:51:40,910 --> 00:51:48,210 +محددة. لأن كما يقولون باعتبارهم في تجارب تصميمهم، + +630 +00:51:48,210 --> 00:51:51,730 +وجدوا أنهم لديهم مولودتين مختلفتين لتنظيف و تنظيم + +631 +00:51:51,730 --> 00:51:55,990 +المولدات، مولودتين مختلفتين لتنظيف المولدات، مولودتين مختلفتين + +632 +00:51:55,990 --> 00:51:58,030 +لتنظيف المولدات، مولودتين مختلفتين لتنظيف المولدات، مولودتين + +633 +00:51:58,030 --> 00:51:58,210 +مختلفتين لتنظيف المولدات، مولودتين مختلفتين لتنظيف المولدات، + +634 +00:51:58,210 --> 00:51:58,430 +مولودتين مختلفتين لتنظيف المولدات، مولودتين مختلفتين لتنظيف + +635 +00:51:58,430 --> 00:51:59,630 +المولدات، مولودتين مختلفتين لتنظيف المولدات، مولودتين مختلفتين + +636 +00:51:59,630 --> 00:52:02,970 +لتنظيف المولدات، مولودتين مختلفتين. التنظيف لهذا البرمجة + +637 +00:52:02,970 --> 00:52:12,270 +مختلف عن التنظيف، لديه أعمال مختلفة و موظفين + +638 +00:52:12,270 --> 00:52:17,490 +مختلفين يعملون على التنظيف والتحكم في الأماكن + +639 +00:52:17,490 --> 00:52:21,550 +الأخرى. لذلك في هذه الحالة، نستطيع أن نترقى مباشرة + +640 +00:52:21,550 --> 00:52:2 \ No newline at end of file diff --git a/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/zoIauTmXaKM_postprocess.srt b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/zoIauTmXaKM_postprocess.srt new file mode 100644 index 0000000000000000000000000000000000000000..88d96da6480344fc166187c1c64a3c987160caed --- /dev/null +++ b/PL9fwy3NUQKwZioPX0hzk7bIwUP23xRluy/zoIauTmXaKM_postprocess.srt @@ -0,0 +1,2580 @@ +1 +00:00:21,020 --> 00:00:26,920 +في الفيديو السابق نبدأ مثلنا لـ Plastim + +2 +00:00:26,920 --> 00:00:34,420 +Corporation وقلنا بأن Plastim Corporation تصنع 2 + +3 +00:00:34,420 --> 00:00:44,260 +أدوات الـ S3 و CL5 بالطبع الـ S3 هي الشاشة البسيطة + +4 +00:00:44,260 --> 00:00:56,890 +و CL5 هي الشاشة المعضلةوطبعاً ذهبنا للتو مع + +5 +00:00:56,890 --> 00:01:03,770 +عملية التصميم والتعامل والتصميم والتصميم والتصميم + +6 +00:01:03,770 --> 00:01:04,570 +والتصميم والتصميم والتصميم والتصميم والتصميم + +7 +00:01:04,570 --> 00:01:04,970 +والتصميم والتصميم والتصميم والتصميم والتصميم + +8 +00:01:04,970 --> 00:01:05,670 +والتصميم والتصميم والتصميم والتصميم والتصميم + +9 +00:01:05,670 --> 00:01:06,510 +والتصميم والتصميم والتصميم والتصميم والتصميم + +10 +00:01:06,510 --> 00:01:07,350 +والتصميم والتصميم والتصميم والتصميم والتصميم + +11 +00:01:07,350 --> 00:01:12,090 +والتصميم والتصميم والتصميم والتصميم والتصميم + +12 +00:01:12,090 --> 00:01:16,050 +والتصميم + +13 +00:01:16,050 --> 00:01:18,510 +والتص + +14 +00:01:19,820 --> 00:01:28,600 +وهو يتساوي جيوفاني بقيمة او بقيمة 63 دولار بينما + +15 +00:01:28,600 --> 00:01:31,820 +باندكس اللي هو المقاتل + +16 +00:01:34,430 --> 00:01:40,950 +سوف يبيعوا نفس الـ Sample Lens بقيمة 53 بالطبع الـ + +17 +00:01:40,950 --> 00:01:46,090 +CL5 ليس لديها أو ليس لديها مشكلة نفسها بقيمة 137 + +18 +00:01:46,090 --> 00:01:49,930 +بالطبع الـ CL5 ليس لديها أو ليس ليها مشكلة 137 + +19 +00:01:49,930 --> 00:01:56,370 +بالطبع الـ CL5 ليس ليها مشكلة 137 بالطبع الـ CL5 + +20 +00:01:56,370 --> 00:01:59,170 +ليس ليها مشكلة 137 بالطبع الـ CL5 ليس ليها مشكلة + +21 +00:01:59,170 --> 00:01:59,610 +137 بالطبع الـ CL5 ليس ليها مشكلة 137 بالطبع الـ + +22 +00:01:59,610 --> 00:02:03,890 +الـ CL5 ليس ليها مشكلة 137 بالطبع الـ CL5 ليس ليها + +23 +00:02:03,890 --> 00:02:09,320 +مشكلةOf course now let us take the shoes of the + +24 +00:02:09,320 --> 00:02:13,380 +manager or be in the shoes of the manager of Plasm + +25 +00:02:13,380 --> 00:02:17,120 +Corporation We said now we have two alternatives + +26 +00:02:17,120 --> 00:02:23,590 +either to lower our priceلـ 53% على سبيل المثال، + +27 +00:02:23,590 --> 00:02:27,610 +لكي نحصل على افضاء مقارنة بالطبع من أولى و أولى + +28 +00:02:27,610 --> 00:02:31,430 +تقوم بتقسيم مجموعاتنا، يعني نحتاج أن نعرف إذا كان + +29 +00:02:31,430 --> 00:02:34,190 +لدينا القدرة على تقسيم مجموعاتنا لكي نقوم بتقسيم + +30 +00:02:34,190 --> 00:02:40,730 +أسعارنا أو الإختلاف الآخر هو أن نقوم بالعمل مع + +31 +00:02:40,730 --> 00:02:49,630 +جيوفاني موتورز لجهازين بسيطة، بالطبع أعطوناالنظام + +32 +00:02:49,630 --> 00:02:54,770 +الوضعي البسيط، وفي حالة ما أخبرنا عنها، قام + +33 +00:02:54,770 --> 00:03:01,850 +بإستعمال نظام وضعي بسيط، وفي حالة ما أخبرنا عنها، + +34 +00:03:01,850 --> 00:03:01,870 +قام بإستعمال نظام وضعي بسيط، وفي حالة ما أخبرنا + +35 +00:03:01,870 --> 00:03:04,850 +عنها، قام بإستعمال نظام وضعي بسيط، وفي حالة ما + +36 +00:03:04,850 --> 00:03:07,470 +أخبرنا عنها، قام بإستعمال نظام وضعي بسيط، وفي حالة + +37 +00:03:07,470 --> 00:03:08,910 +ما أخبرنا عنها، قام بإستعمال نظام وضعي بسيط، وفي + +38 +00:03:08,910 --> 00:03:11,550 +حالة ما أخبرنا عنها، قام بإستعمال نظام وضعي بسيط، + +39 +00:03:11,550 --> 00:03:18,810 +وفي حالة ما أخبرنا عنها، قام بإستباستخدام فقط واحد + +40 +00:03:18,810 --> 00:03:21,110 +من الوضع الواضع الواضع الواضع الواضع الواضع الواضع + +41 +00:03:21,110 --> 00:03:21,890 +الواضع الواضع الواضع الواضع الواضع الواضع الواضع + +42 +00:03:21,890 --> 00:03:27,990 +الواضع الواضع الواضع الواضع الواضع الواضع الواضع + +43 +00:03:27,990 --> 00:03:28,670 +الواضع الواضع الواضع الواضع الواضع الواضع الواضع + +44 +00:03:28,670 --> 00:03:30,630 +الواضع الواضع الواضع الواضع الواضع الواضع الواضع + +45 +00:03:30,630 --> 00:03:31,350 +الواضع الواضع الواضع الواضع الواضع الواضع الواضع + +46 +00:03:31,350 --> 00:03:43,130 +الواضع الواضع الواضع الواضع ال + +47 +00:03:47,660 --> 00:03:52,280 +If you can remember in cost accounting one we said + +48 +00:03:52,280 --> 00:03:55,840 +in order to make a decision We have these + +49 +00:03:55,840 --> 00:03:58,580 +different phases that we need to go through + +50 +00:03:58,580 --> 00:04:03,260 +Correct or different steps that we need to go + +51 +00:04:03,260 --> 00:04:06,480 +through. What are these different steps? + +52 +00:04:09,220 --> 00:04:15,220 +In order to make a decision first of all we need + +53 +00:04:16,310 --> 00:04:22,010 +Excellent, we need to identify the + +54 +00:04:22,010 --> 00:04:26,150 +problem and + +55 +00:04:26,150 --> 00:04:37,610 +any uncertainties So + +56 +00:04:37,610 --> 00:04:42,070 +what is the problem?It is not just to know the + +57 +00:04:42,070 --> 00:04:44,950 +steps. We need to implement these steps. + +58 +00:04:45,410 --> 00:04:48,930 +Therefore, as you said, we need to identify the + +59 +00:04:48,930 --> 00:04:53,210 +problem and any uncertainties. So what is the + +60 +00:04:53,210 --> 00:04:55,670 +problem in this case? And what are the + +61 +00:04:55,670 --> 00:04:58,130 +uncertainties that we are talking about in this + +62 +00:04:58,130 --> 00:05:01,210 +case of course? What do you think? What is the + +63 +00:05:01,210 --> 00:05:02,410 +problem in this case? + +64 +00:05:09,450 --> 00:05:13,650 +والسعر المجتمعي هو أكتر من قيمة الكمبيوتر وهذا + +65 +00:05:13,650 --> 00:05:21,850 +مشكلة لنا لأن المواطنين يذهبون ويشتريوا من مجتمعنا + +66 +00:05:23,210 --> 00:05:26,730 +from the competition excellent excellent therefore + +67 +00:05:26,730 --> 00:05:30,450 +the problem that we have is that we do not have a + +68 +00:05:30,450 --> 00:05:34,350 +competitive price for the simple lenses this is + +69 +00:05:34,350 --> 00:05:37,030 +the problem that we are facing right now we are + +70 +00:05:37,030 --> 00:05:40,570 +facing the problem that a competitor has a lower + +71 +00:05:40,570 --> 00:05:45,150 +price than the price that we are asking for the + +72 +00:05:45,150 --> 00:05:46,770 +simple lenses + +73 +00:05:49,040 --> 00:05:54,200 +المشكلة هنا بالضبط هي أننا نحتاج لنحفظ جيوفاني + +74 +00:05:54,200 --> 00:06:00,070 +موتورزهذا هو المشكلة، دعنا نقول أن الهدف الرئيسي + +75 +00:06:00,070 --> 00:06:05,130 +هو أننا نحتاج أن نحافظ على هذا المستخدم لأن إذا + +76 +00:06:05,130 --> 00:06:09,370 +كنت سأقول لكل المستخدمين، اذهبوا إلى المشاركين، + +77 +00:06:09,370 --> 00:06:13,730 +اذهبوا إلى المشاركين الأخرى في السوق، هذا يعني + +78 +00:06:13,730 --> 00:06:19,450 +أننا لن نبيع أي من الـ S3. لن نبيع أي من أجهزتنا. + +79 +00:06:19,450 --> 00:06:23,610 +هذا يعني أن تتخلص الأرباح ويكون لدينا مشاكل + +80 +00:06:23,610 --> 00:06:28,270 +финансية وما إلى ذلكولذلك، المشكلة هنا هي أننا + +81 +00:06:28,270 --> 00:06:33,130 +نحتاج لنحافظ على جيوفاني موتورز، ماذا هي الخاطرات + +82 +00:06:33,130 --> 00:06:37,350 +هنا في هذه اللحظة؟ + +83 +00:06:37,350 --> 00:06:40,430 +لسنا + +84 +00:06:40,430 --> 00:06:49,930 +نعرف بالضبط لماذا لدينا قيمة أعلى من قيم المحافظة، + +85 +00:06:49,930 --> 00:06:51,690 +هذه الخاطرات + +86 +00:06:55,830 --> 00:07:00,170 +according according to our allocation according to + +87 +00:07:00,170 --> 00:07:04,030 +our broad averaging method of cost allocation yes + +88 +00:07:04,030 --> 00:07:08,890 +we have more costs yes we have let us say higher + +89 +00:07:08,890 --> 00:07:12,290 +cost therefore a higher price but this is + +90 +00:07:12,290 --> 00:07:15,690 +according to the costing system therefore the the + +91 +00:07:15,690 --> 00:07:20,550 +problem the problem or the uncertainty may be + +92 +00:07:20,550 --> 00:07:26,250 +within theالنظام الهوائي نفسه ربما نحن لدينا أو + +93 +00:07:26,250 --> 00:07:31,730 +نحن نشعر .. نشعر ببعض المشاكل في مجموعة الهوائي + +94 +00:07:31,730 --> 00:07:37,510 +الاندراجي على سبيل المثال، لذلك هذه هي الاضطرابة + +95 +00:07:37,510 --> 00:07:41,890 +رقم واحد، يجب أن نتأكد من أننا لا نحتاج لدينا أي + +96 +00:07:41,890 --> 00:07:42,750 +مشاكل في + +97 +00:07:46,540 --> 00:07:49,600 +بسبب ممكن أن ممكن أن ممكن أن ممكن أن ممكن أن ممكن + +98 +00:07:49,600 --> 00:07:51,280 +أن ممكن أن ممكن أن ممكن أن ممكن أن ممكن أن ممكن أن + +99 +00:07:51,280 --> 00:07:51,920 +ممكن أن ممكن أن ممكن أن ممكن أن ممكن أن ممكن أن + +100 +00:07:51,920 --> 00:07:52,900 +ممكن أن ممكن أن ممكن أن ممكن أن ممكن أن ممكن أن + +101 +00:07:52,900 --> 00:07:52,920 +ممكن أن ممكن أن ممكن أن ممكن أن ممكن أن ممكن أن + +102 +00:07:52,920 --> 00:07:52,940 +ممكن أن ممكن أن ممكن أن ممكن أن ممكن أن ممكن أن + +103 +00:07:52,940 --> 00:07:54,100 +ممكن أن ممكن أن ممكن أن ممكن أن ممكن أن ممكن أن + +104 +00:07:54,100 --> 00:07:55,000 +ممكن أن ممكن أن ممكن أن ممكن أن ممكن أن ممكن أن + +105 +00:07:55,000 --> 00:07:56,640 +ممكن أن ممكن أن ممكن أن ممكن أن ممكن أن ممكن أن + +106 +00:07:56,640 --> 00:08:07,240 +ممكن أن ممكن + +107 +00:08:07,260 --> 00:08:10,700 +The other thing is that we do not have a + +108 +00:08:10,700 --> 00:08:14,280 +competitive advantage, the other uncertainty maybe + +109 +00:08:14,280 --> 00:08:20,460 +bandits have more technological advances, maybe + +110 +00:08:20,460 --> 00:08:25,720 +bandits have more efficiency in their production + +111 +00:08:25,720 --> 00:08:33,540 +ofممكن بسبب أن باندكس فقط يصنع ال S3 ربما لديه + +112 +00:08:33,540 --> 00:08:38,640 +تكنولوجيا أكتر أو ربما لديه إيجابية أكتر أو ربما + +113 +00:08:38,640 --> 00:08:40,960 +لديه إيجابية أكتر أو ربما لديه إيجابية أكتر أو + +114 +00:08:40,960 --> 00:08:41,160 +ربما لديه إيجابية أكتر أو ربما لديه إيجابية أكتر + +115 +00:08:41,160 --> 00:08:42,400 +أكتر أو ربما لديه إيجابية أكتر أو ربما لديه + +116 +00:08:42,400 --> 00:08:44,840 +إيجابية أكتر أو ربما لديه إيجابية أكتر أو ربما + +117 +00:08:44,840 --> 00:08:54,900 +لديه إيجابية أكتر أو + +118 +00:08:54,900 --> 00:08:59,150 +ربما لديه إيجابية أولكننا لا نعرف لماذا هذا + +119 +00:08:59,150 --> 00:09:03,550 +المشكلة موجودة في المكان، هذه هي المتأكدة التي + +120 +00:09:03,550 --> 00:09:07,870 +نتحدث عنها، لذلك الاثنين المتأكدات قد تكون أننا + +121 +00:09:07,870 --> 00:09:12,390 +لدينا قيمة أعلى لأن باندكس أفضل، لأن باندكس أكثر + +122 +00:09:12,390 --> 00:09:19,550 +مصادقة، لأن باندكس قد يكون لديه تكنولوجيا أكتر + +123 +00:09:19,550 --> 00:09:23,880 +تطورية، على سبيل المثالon the other hand maybe the + +124 +00:09:23,880 --> 00:09:27,460 +problem is within our organization maybe the + +125 +00:09:27,460 --> 00:09:31,420 +problem exists because of this simple costing + +126 +00:09:31,420 --> 00:09:36,620 +system correct therefore after identifying the + +127 +00:09:36,620 --> 00:09:41,760 +problem identifying the uncertainties what is the + +128 +00:09:41,760 --> 00:09:42,360 +next step + +129 +00:09:48,200 --> 00:09:53,800 +الاكتشاف من الواقع الواقعي، هذا بالنسبة لأربع + +130 +00:09:53,800 --> 00:09:57,020 +خطوات التي أخذنا لنقوم باستخدامها لنقوم باستخدامها + +131 +00:09:57,020 --> 00:09:58,820 +لنقوم باستخدامها لنقوم باستخدامها لنقوم باستخدامها + +132 +00:09:58,820 --> 00:10:00,220 +لنقوم باستخدامها لنقوم باستخدامها لنقوم باستخدامها + +133 +00:10:00,220 --> 00:10:01,740 +لنقوم باستخدامها لنقوم باستخدامها لنقوم باستخدامها + +134 +00:10:01,740 --> 00:10:02,040 +لنقوم باستخدامها لنقوم باستخدامها لنقوم باستخدامها + +135 +00:10:02,040 --> 00:10:06,460 +لنقوم باستخدامها لنقوم باستخدامها لنقوم باستخدامها + +136 +00:10:06,460 --> 00:10:13,400 +لن + +137 +00:10:14,110 --> 00:10:19,050 +ولذلك رقم واحد نحن اكتشفنا المشكلة و اكتشفنا + +138 +00:10:19,050 --> 00:10:27,570 +الاختلافات رقم اثنان اكتشف + +139 +00:10:27,570 --> 00:10:31,650 +ممكنة الاختلافات + +140 +00:10:31,650 --> 00:10:37,290 +الاختلافات ممكنة الاختلافاتis according to having + +141 +00:10:37,290 --> 00:10:41,590 +more than one alternative that means we do have + +142 +00:10:41,590 --> 00:10:44,030 +more than one alternative and we need to choose + +143 +00:10:44,030 --> 00:10:48,730 +among these alternatives and if if one alternative + +144 +00:10:48,730 --> 00:10:53,550 +is not let us say is not developed enough we need + +145 +00:10:53,550 --> 00:10:58,740 +to develop it but accordingto the information that + +146 +00:10:58,740 --> 00:11:04,740 +we need to obtain for these two things therefore + +147 +00:11:04,740 --> 00:11:10,460 +number two obtain information we need to obtain + +148 +00:11:10,460 --> 00:11:14,540 +information + +149 +00:11:14,540 --> 00:11:20,400 +therefore + +150 +00:11:20,400 --> 00:11:23,920 +how can we obtain information + +151 +00:11:27,490 --> 00:11:30,490 +of course we cannot make a decision as we said in + +152 +00:11:30,490 --> 00:11:33,630 +cost accounting one as you took in accounting + +153 +00:11:33,630 --> 00:11:38,710 +principles and of course maybe in in the + +154 +00:11:38,710 --> 00:11:41,530 +management principles or the introduction to + +155 +00:11:41,530 --> 00:11:45,450 +management that we cannot make a decisionWe cannot + +156 +00:11:45,450 --> 00:11:50,190 +choose among our alternatives, we cannot design an + +157 +00:11:50,190 --> 00:11:55,150 +alternative unless we have information Therefore + +158 +00:11:55,150 --> 00:11:58,950 +as we said we had a problem, we had uncertainties, + +159 +00:11:59,270 --> 00:12:02,150 +now we need to obtain information How are we going + +160 +00:12:02,150 --> 00:12:05,450 +to obtain this information?Collect information + +161 +00:12:05,450 --> 00:12:08,590 +about the design of the product or the manufacture + +162 +00:12:08,590 --> 00:12:10,850 +and distribution of the product + +163 +00:12:15,050 --> 00:12:18,330 +Excellent. We said that we have two uncertainties. + +164 +00:12:19,190 --> 00:12:24,990 +We need to change this uncertainty to certainty by + +165 +00:12:24,990 --> 00:12:29,130 +obtaining information. One of the uncertainties, + +166 +00:12:29,330 --> 00:12:32,310 +we said that we might have a lower technology + +167 +00:12:33,110 --> 00:12:38,210 +يمكننا أن نحصل على تسريع أقل من مقارناتنا، لهذا + +168 +00:12:38,210 --> 00:12:42,410 +السبب يجب أن نحصل على معلومات عن هذه المتأكدة ونرى + +169 +00:12:42,410 --> 00:12:47,670 +هل هذا صحيح؟ هل هذا حقا ما يحدث؟ أننا لدينا + +170 +00:12:47,670 --> 00:12:52,530 +تكنولوجيا أقل أو تسريع أقل أو تسريع أقل أو لا؟ + +171 +00:12:52,840 --> 00:12:57,840 +بالتالي، المؤسسة هنا، Plaston Corporation، يحتاج + +172 +00:12:57,840 --> 00:13:04,480 +إلى إصلاح فريق من المهندسين، مهندسين التصميم، دعنا + +173 +00:13:04,480 --> 00:13:08,220 +نقول، المصممات أو المهندسين الأعمالي، مهندسين + +174 +00:13:08,220 --> 00:13:14,840 +يعرفون عملية التصميم في مجلس المؤسسة نفسها، + +175 +00:13:14,840 --> 00:13:18,700 +ويحتاجون إلى الحصول على أو يحتاجون إلى الحصول على + +176 +00:13:18,700 --> 00:13:24,970 +مقالتقدر تقدر تقدر تقدر تقدر تقدر تقدر تقدر تقدر + +177 +00:13:24,970 --> 00:13:50,210 +تقدر تقدر تقدر تقدر + +178 +00:13:50,230 --> 00:13:56,650 +من الانتجارات الموجودة في المؤسسة ووجدوا أن + +179 +00:13:56,650 --> 00:14:02,710 +التكنولوجيا والمقدارات والإيفشنسي والتقدير في + +180 +00:14:02,710 --> 00:14:07,570 +المؤسسة وفي Plastem Corporation هي نفس الشيء التي + +181 +00:14:07,570 --> 00:14:15,870 +موجودة في السوقafter obtaining the information or + +182 +00:14:15,870 --> 00:14:19,990 +this information one of the uncertainties would be + +183 +00:14:19,990 --> 00:14:23,870 +stricken out that means we do not have lower + +184 +00:14:23,870 --> 00:14:27,150 +capabilities that means we do not have lower + +185 +00:14:27,150 --> 00:14:29,390 +efficiencies that means + +186 +00:14:54,240 --> 00:14:58,480 +بالطبع بعد الحصول على المعلومات هنا + +187 +00:15:07,430 --> 00:15:16,150 +مجلة من المعلومات باعتبار المعلومات التي كانت + +188 +00:15:16,150 --> 00:15:20,070 +مجموعة من + +189 +00:15:20,070 --> 00:15:25,570 +المهندسين كانوا يجدوا بالطبع باعتبار المعلومات + +190 +00:15:25,570 --> 00:15:38,100 +قالوا أن مصدر الوضعوهي مفيدة ومصممة عالية لأن + +191 +00:15:38,100 --> 00:15:47,860 +بلاستيم كوربوريشن لم تصنع هذه اللانسة أو كانت تصنع + +192 +00:15:47,860 --> 00:15:54,030 +هذه اللانسة لوقت طويللذلك لديهم الانتجار لديهم + +193 +00:15:54,030 --> 00:15:59,490 +التسريب لديهم التجارب لديهم التجارب لديهم التجارب + +194 +00:15:59,490 --> 00:15:59,590 +لديهم التجارب لديهم التجارب لديهم التجارب لديهم + +195 +00:15:59,590 --> 00:16:01,230 +التجارب لديهم التجارب لديهم التجارب لديهم التجارب + +196 +00:16:01,230 --> 00:16:01,930 +لديهم التجارب لديهم التجارب لديهم التجارب لديهم + +197 +00:16:01,930 --> 00:16:05,930 +التجارب لديهم التجارب لديهم التجارب لديهم التجارب + +198 +00:16:05,930 --> 00:16:11,430 +لديهم التجارب لديهم التجارب لديهم التجارب لديهم + +199 +00:16:11,430 --> 00:16:17,390 +التجارب لديهم التجارب لديهم + +200 +00:16:21,670 --> 00:16:27,230 +مقارنة المال من الـ CL5 وهو الـ Complex Lens وهو + +201 +00:16:27,230 --> 00:16:33,830 +نوع جديد انتجت في شركة Plastem Corporation كانت + +202 +00:16:33,830 --> 00:16:40,670 +المعلومات المحلولة كانت المعلومات المحلولة التي تم + +203 +00:16:40,670 --> 00:16:45,670 +إظهارها في مقالات التصميم والتصميم والتصميم + +204 +00:16:45,670 --> 00:16:48,330 +والتصميم والتصميم والتصميم والتصميم والتصميم + +205 +00:16:49,630 --> 00:16:55,770 +Piece of information would made us or make us more + +206 +00:16:55,770 --> 00:17:00,790 +and more sure that the problem here is because of + +207 +00:17:00,790 --> 00:17:07,670 +our coasting systembecause we might or we might + +208 +00:17:07,670 --> 00:17:10,710 +have an over coasting to the sample lengths which + +209 +00:17:10,710 --> 00:17:13,990 +would make it of course as we said earlier less + +210 +00:17:13,990 --> 00:17:18,610 +profitable while as of course if we have here over + +211 +00:17:18,610 --> 00:17:22,010 +coasting that means we would have here أيش؟ Under + +212 +00:17:22,010 --> 00:17:25,490 +coasting that means that this would seem more + +213 +00:17:25,490 --> 00:17:30,010 +profitableولذلك ربما هذا هو المشكلة التي نتعامل + +214 +00:17:30,010 --> 00:17:37,410 +بها وليس الضروريات الأخرى التي كنا نتحدث عنها. + +215 +00:17:37,650 --> 00:17:43,710 +لذلك نحتاج الآن أن نركز على أهدافنا في التعامل مع + +216 +00:17:43,710 --> 00:17:49,030 +بعضنا البعض وإعادة إيجابة نظام الـ coasting. طبعا + +217 +00:17:49,030 --> 00:17:58,410 +هذه المعلومات لا تؤكد أي شيءit just will put us on + +218 +00:17:58,410 --> 00:18:02,120 +the right trackهذا يعني أننا لا نستطيع أن نكون + +219 +00:18:02,120 --> 00:18:06,380 +متأكدين 100% بأن المشكلة موجودة داخل نظام our + +220 +00:18:06,380 --> 00:18:10,720 +coasting نحن لا نستطيع أن نكون متأكدين من هذا + +221 +00:18:10,720 --> 00:18:14,880 +الوضع فقط من هذه المعلومات ولكن هذا يعطينا إشارة + +222 +00:18:14,880 --> 00:18:20,380 +بإمكاننا أن يكون لدينا مشكلة في تحرير و تحرير + +223 +00:18:20,380 --> 00:18:21,440 +أشياء من أشياء من أشياء من أشياء من أشياء من أشياء + +224 +00:18:21,440 --> 00:18:21,560 +من أشياء من أشياء من أشياء من أشياء من أشياء من + +225 +00:18:21,560 --> 00:18:22,140 +أشياء من أشياء من أشياء من أشياء من أشياء من أشياء + +226 +00:18:22,140 --> 00:18:23,300 +من أشياء من أشياء من أشياء من أشياء من أشياء من + +227 +00:18:23,300 --> 00:18:25,720 +أشياء من أشياء + +228 +00:18:36,020 --> 00:18:42,140 +طبعا التنبيهات عن المستقبل، ما هي التنبيهات التي + +229 +00:18:42,140 --> 00:18:46,200 +يجب أن نجعلها هنا؟ طبعا بعد الحصول على المعلومات، + +230 +00:18:46,200 --> 00:18:50,250 +قلنا أننا ربما نكون لدينا مشكلة في نظام الوزراءهذا + +231 +00:18:50,250 --> 00:18:54,710 +يعني إذا كنا سنختار من بين الاختيارات إذا كنا نقل + +232 +00:18:54,710 --> 00:19:00,730 +قيمنا أو نقل قيمنا لكي نحصل على فرصة منافسة في + +233 +00:19:00,730 --> 00:19:05,770 +السوق هذا يعني أننا نحتاج أن نقل قيمنا هذا يعني + +234 +00:19:05,770 --> 00:19:11,970 +أننا نحتاج أن نقلق قيمنا أو قيمنا المتوقع أو قيمنا + +235 +00:19:11,970 --> 00:19:16,390 +المستقبلية لـ 2011 على سبيل المثال لـ S3 + +236 +00:19:20,300 --> 00:19:29,840 +السعر لـ 53 دولار او لا يمكننا ان نقوم بذلك اولا + +237 +00:19:29,840 --> 00:19:37,000 +نحتاج لنقوم بتخطيط قيمة الهاتف S3 باستخدام نظام + +238 +00:19:37,000 --> 00:19:44,320 +جديد باستخدام نظام محفز لن يكسر الهاتف S3 و لن + +239 +00:19:44,320 --> 00:19:51,410 +يكسر ال CL5أي أسئلة؟ و بالطبع توقيت أخر بالطبع يجب + +240 +00:19:51,410 --> 00:19:56,690 +أن نتوقع ماذا قد يفعل باندكس إذا قمنا بتقسيم + +241 +00:19:56,690 --> 00:20:02,990 +أسعارنا ماذا قد يفعل باندكس؟ ماذا سيكون حالتنا إذا + +242 +00:20:02,990 --> 00:20:13,130 +قمنا بتقسيم أسعارنا في مجتمعنا؟ بالطبع رقم 4 نقوم + +243 +00:20:13,130 --> 00:20:15,330 +باختيار كيف نقوم باختيار + +244 +00:20:18,440 --> 00:20:24,060 +ممتاز نقوم بالاختيار بين الاختيارات سوف نختار واحد + +245 +00:20:24,060 --> 00:20:28,820 +من الاختيارات التي قمنا بها قبلها + +246 +00:20:28,820 --> 00:20:37,760 +سوف نقل أسعارنا لكي نحف جيو فاني أو لن نحف جيو + +247 +00:20:37,760 --> 00:20:42,020 +فاني موتورز كشخص مستخدمنا بالطبع رقم 5 نحتاج + +248 +00:20:44,080 --> 00:20:48,680 +implement the decision that we have made we need + +249 +00:20:48,680 --> 00:20:51,380 +to implement the alternative that we have chosen + +250 +00:20:51,380 --> 00:20:57,540 +and of course we need to evaluate and + +251 +00:20:57,540 --> 00:21:00,260 +of course after evaluation we need to learn + +252 +00:21:00,260 --> 00:21:03,860 +because after the evaluation we would maybe face + +253 +00:21:03,860 --> 00:21:08,180 +problems we would face any other uncertainties and + +254 +00:21:08,180 --> 00:21:11,460 +so on therefore we need to learn after the process + +255 +00:21:11,460 --> 00:21:12,540 +of evaluation + +256 +00:21:15,500 --> 00:21:25,960 +of course these three stepsسيكون باعتبار ما سنجده + +257 +00:21:25,960 --> 00:21:32,780 +بعد إعادة نفسنا في نظام coasting لأن كما قلنا هنا + +258 +00:21:32,780 --> 00:21:38,100 +في الرقم اثنان نجد أن الأولى المتأكدة ليست مستخدمة + +259 +00:21:38,100 --> 00:21:42,980 +لنا لدينا التكنولوجيا لدينا القدرة لدينا الوصول + +260 +00:21:42,980 --> 00:21:44,200 +لها لدينا الوصول لها لدينا الوصول لها لدينا الوصول + +261 +00:21:44,200 --> 00:21:44,920 +لها لدينا الوصول لها لدينا الوصول لها لدينا الوصول + +262 +00:21:44,920 --> 00:21:45,340 +لها لدينا الوصول لها لدينا الوصول لها لدينا الوصول + +263 +00:21:45,340 --> 00:21:45,400 +لها لدينا الوصول لها لدينا الوصول لها لدينا الوصول + +264 +00:21:45,400 --> 00:21:46,920 +لها لدينا الوصول لها لدينا الوصول لها لدينا الوصول + +265 +00:21:46,920 --> 00:21:50,570 +لها لthat we are competing in therefore this + +266 +00:21:50,570 --> 00:21:54,490 +leaves us with the other uncertainty maybe we have + +267 +00:21:54,490 --> 00:21:58,830 +a costing system that under costs and over costs + +268 +00:21:58,830 --> 00:22:11,150 +our products any questions now if + +269 +00:22:11,150 --> 00:22:16,930 +the case is or the problem lies + +270 +00:22:20,280 --> 00:22:25,720 +في مؤسسة الـ costing نحتاج لنعرف هذا ال system of + +271 +00:22:25,720 --> 00:22:32,760 +costing ماذا هي الخطوات التي نستطيع ان نفعلها + +272 +00:22:32,760 --> 00:22:36,760 +لنعرف أي system of costing ماذا تعتقد انه يجب ان + +273 +00:22:36,760 --> 00:22:42,000 +نفعله لشركة Plastin Corporation مؤسسة costing لكي + +274 +00:22:42,000 --> 00:22:47,660 +نجعلها أكتر صحيحة ماذا تعتقد؟ + +275 +00:22:51,290 --> 00:22:57,090 +كما قلنا في الدراسة الأولى أن الاضطراب يأتي من + +276 +00:22:57,090 --> 00:23:00,430 +ماذا بالضبط؟ من مجموعة المدارس المدارس المدارس + +277 +00:23:00,430 --> 00:23:01,890 +المدارس المدارس المدارس المدارس المدارس المدارس + +278 +00:23:01,890 --> 00:23:03,350 +المدارس المدارس المدارس المدارس المدارس المدارس + +279 +00:23:03,350 --> 00:23:03,650 +المدارس المدارس المدارس المدارس المدارس المدارس + +280 +00:23:03,650 --> 00:23:04,650 +المدارس المدارس المدارس المدارس المدارس المدارس + +281 +00:23:04,650 --> 00:23:04,930 +المدارس المدارس المدارس المدارس المدارس المدارس + +282 +00:23:04,930 --> 00:23:08,170 +المدارس المدارس المدارس المدارس المدارس المدارس + +283 +00:23:08,170 --> 00:23:14,310 +المدارس المدارس المدارس المدارس المدارس المدارس + +284 +00:23:14,310 --> 00:23:20,890 +المدارس المدارOf course that would be after making + +285 +00:23:20,890 --> 00:23:26,910 +sure that the direct costs that has been chosen as + +286 +00:23:26,910 --> 00:23:33,430 +direct in the previous costing system is actually + +287 +00:23:33,430 --> 00:23:38,520 +directلذلك إذا كنا متأكدين 100% بأن الواقعات + +288 +00:23:38,520 --> 00:23:43,100 +المباشرة هي مباشرة بالضبط كما نقول بأنها مباشرة، + +289 +00:23:43,100 --> 00:23:49,000 +فسيكون المشكلة موجودة فقط في مجموعة الواقعات + +290 +00:23:49,000 --> 00:23:54,200 +المباشرة، لذلك يجب أن نجعل نظام الواقعات من + +291 +00:23:54,200 --> 00:24:01,760 +Plastin Corporation أكثر صحيحًا، كيف يمكننا فعل + +292 +00:24:01,760 --> 00:24:12,730 +ذلك؟بعمل ما بالضبط؟ + +293 +00:24:12,730 --> 00:24:16,730 +إذا + +294 +00:24:16,730 --> 00:24:21,810 +كان المشكلة .. مرة أخرى، إذا كان المشكلة موجودة في + +295 +00:24:21,810 --> 00:24:29,890 +تطبيق الـ indirect costs إذا كان علينا تحفظthis + +296 +00:24:29,890 --> 00:24:35,090 +coasting system that means we need to refine the + +297 +00:24:35,090 --> 00:24:39,890 +way or the method we are allocating these indirect + +298 +00:24:39,890 --> 00:24:43,810 +coasts + +299 +00:24:43,810 --> 00:24:49,090 +number one or step number one that we could make + +300 +00:24:49,090 --> 00:24:56,570 +is try to trace more direct coasts + +301 +00:25:00,240 --> 00:25:05,420 +That means we need to analyze our indirect costs + +302 +00:25:05,420 --> 00:25:12,680 +and see if by one way or another we can trace some + +303 +00:25:12,680 --> 00:25:19,000 +of this indirect costs directly to a specific cost + +304 +00:25:19,000 --> 00:25:25,860 +objectهذا يعني أننا نتخلص بالطبع إذا كنا نترسى + +305 +00:25:25,860 --> 00:25:30,800 +أكتر و أكتر مدارس مباشرة هذا يعني أننا نتخلص من + +306 +00:25:30,800 --> 00:25:35,600 +المادة أو البرمجة أو المادة المادية من المدارس + +307 +00:25:35,600 --> 00:25:40,360 +المباشرة، صحيح؟ هذا يعني إذا كان لدينا أي غلط في + +308 +00:25:40,360 --> 00:25:49,080 +الانتجارسيكون أقل ويكون لديه أقل تأثير على عملية + +309 +00:25:49,080 --> 00:25:53,340 +الاختيار الخاص بنا، لذلك الترسيق لدرجة أكتر و أكتر + +310 +00:25:53,340 --> 00:26:00,540 +طريقة مباشرة سيقوم بإنقاذ المزيد من الـ indirect + +311 +00:26:04,310 --> 00:26:09,730 +وهو مادة الـ indirect costs تقلل مادة المادة هذا + +312 +00:26:09,730 --> 00:26:15,630 +يعني بالطبع كما قلنا قبل أن اي غلطات في مجموعتنا + +313 +00:26:15,630 --> 00:26:22,090 +لن تكون لديها تأثير كبير يمكن أن يكون في المكان + +314 +00:26:22,090 --> 00:26:26,250 +إذا كان لدينا نفس المدى من ال indirect costs لذلك + +315 +00:26:26,250 --> 00:26:34,350 +خطوة رقم واحد يجب أن نتعامل مع indirect costsand + +316 +00:26:34,350 --> 00:26:42,350 +try to trace more and more direct costs that means + +317 +00:26:42,350 --> 00:26:46,890 +we need to reclassify the indirect costs of course + +318 +00:26:46,890 --> 00:26:50,890 +according to the definition it should be in a cost + +319 +00:26:50,890 --> 00:26:56,300 +effective waythis should be always in our minds + +320 +00:26:56,300 --> 00:26:59,860 +that we need to trace yes more and more direct + +321 +00:26:59,860 --> 00:27:05,360 +cause but only if it is in a cause effective way + +322 +00:27:05,360 --> 00:27:15,540 +any questions step number two that we can make the + +323 +00:27:15,540 --> 00:27:20,950 +number excellentكما نتحدث في course accounting one + +324 +00:27:20,950 --> 00:27:29,900 +نقول أننا نحتاج أن نجعل أو نتأكدhomogeneous coast + +325 +00:27:29,900 --> 00:27:35,000 +pools or indirect coast pools that means that the + +326 +00:27:35,000 --> 00:27:39,600 +coast pools or all the coasts within one coast + +327 +00:27:39,600 --> 00:27:45,420 +pool should only have one coast driver therefore + +328 +00:27:45,420 --> 00:27:49,880 +should only have one coast allocation base correct + +329 +00:27:51,480 --> 00:27:56,620 +هذا مصطلح مستوى البحر الهوموجيني، ولكن إذا كان + +330 +00:27:56,620 --> 00:27:59,740 +لدينا المشكلة كالمشكلة التي رأيناها في Plasm + +331 +00:27:59,740 --> 00:28:04,900 +Corporation، كانت كل البحر الهوموجيني مجموعة + +332 +00:28:04,900 --> 00:28:10,100 +باستخدام فقط واحد من البحر الهوموجيني أو مجموعة + +333 +00:28:10,100 --> 00:28:14,940 +مجموعة باستخدام واحد من البحر الهوموجينيو بالطبع + +334 +00:28:14,940 --> 00:28:19,760 +هذا يعطينا نتيجة عملية عملية عملية عملية عملية + +335 +00:28:19,760 --> 00:28:20,740 +عملية عملية عملية عملية عملية عملية عملية عملية + +336 +00:28:20,740 --> 00:28:22,440 +عملية عملية عملية عملية عملية عملية عملية عملية + +337 +00:28:22,440 --> 00:28:22,460 +عملية عملية عملية عملية عملية عملية عملية عملية + +338 +00:28:22,460 --> 00:28:22,760 +عملية عملية عملية عملية عملية عملية عملية عملية + +339 +00:28:22,760 --> 00:28:23,640 +عملية عملية عملية عملية عملية عملية عملية عملية + +340 +00:28:23,640 --> 00:28:31,940 +عملية عملية عملية عملية عملية عملية عملية عمنحن + +341 +00:28:31,940 --> 00:28:39,100 +نقرر أو نقرر دعنا نقول إننا نصنع أكتر و أكتر أدوات + +342 +00:28:39,100 --> 00:28:43,720 +صحيحة أو أكتر و أكتر أدوات صحيحة للمحطة التي + +343 +00:28:43,720 --> 00:28:51,840 +ستجعلها تجمع بالضبط المحطة باعتبار المحطة أو أفضل + +344 +00:28:51,840 --> 00:28:59,300 +محطة محطة للمحطة و بالطبع نحن قررنا هذا الموضوعin + +345 +00:28:59,300 --> 00:29:05,790 +details in course accounting oneهل تتذكر حدثنا في + +346 +00:29:05,790 --> 00:29:09,410 +coast accounting 1 عن الوضع لديه مصطلحات مستقلات + +347 +00:29:09,410 --> 00:29:11,030 +مستقلات مستقلات مستقلات مستقلات مستقلات مستقلات + +348 +00:29:11,030 --> 00:29:12,090 +مستقلات مستقلات مستقلات مستقلات مستقلات مستقلات + +349 +00:29:12,090 --> 00:29:14,950 +مستقلات مستقلات مستقلات مستقلات مستقلات مستقلات + +350 +00:29:14,950 --> 00:29:17,610 +مستقلات مستقلات مستقلات مستقلات مستقلات مستقلات + +351 +00:29:17,610 --> 00:29:18,470 +مستقلات مستقلات مستقلات مستقلات مستقلات مستقلات + +352 +00:29:18,470 --> 00:29:21,230 +مستقلات مستقلات مستقلات مستقلات مستقلات مستقلات + +353 +00:29:21,230 --> 00:29:24,290 +مستقلات مستقلات م + +354 +00:29:32,700 --> 00:29:35,600 +هذه واحدة من المحطة السفرية للمحطة السفرية + +355 +00:29:35,600 --> 00:29:39,200 +المختلفة التي تحتوي على هذه المحطة السفرية + +356 +00:29:39,200 --> 00:29:40,920 +المختلفة تحتوي على هذه المحطة السفرية المختلفة + +357 +00:29:40,920 --> 00:29:42,220 +تحتوي على هذه المحطة السفرية المختلفة تحتوي على + +358 +00:29:42,220 --> 00:29:44,540 +هذه المحطة السفرية المختلفة تحتوي على هذه المحطة + +359 +00:29:44,540 --> 00:29:47,840 +السفرية المختلفة تحتوي على هذه المحطة السفرية + +360 +00:29:47,840 --> 00:29:48,100 +المختلفة تحتوي على هذه المحطة السفرية المختلفة + +361 +00:29:48,100 --> 00:29:48,120 +تحتوي على هذه المحطة السفرية المختلفة تحتوي على + +362 +00:29:48,120 --> 00:29:50,180 +هذه المحطة السفرية المختلفة تحتوي على هذه المحطة + +363 +00:29:50,180 --> 00:29:53,160 +السفرية المختلفة تحتوي على هذه المحطة السفرية + +364 +00:29:53,160 --> 00:29:58,060 +المختلفة تحتوي على + +365 +00:29:58,060 --> 00:29:58,900 +هذه المحطة + +366 +00:30:05,220 --> 00:30:10,580 +in course accounting one also we said in chapter + +367 +00:30:10,580 --> 00:30:17,120 +number three exactly we said that we need to + +368 +00:30:17,120 --> 00:30:23,900 +choose a course driveror an allocation base that + +369 +00:30:23,900 --> 00:30:31,640 +has this cost let us say that would have a cause + +370 +00:30:31,640 --> 00:30:35,780 +and effect relationship with the cost itself or + +371 +00:30:35,780 --> 00:30:39,610 +with the cost poolthat means any change in the + +372 +00:30:39,610 --> 00:30:44,670 +course driver would affect the change would affect + +373 +00:30:44,670 --> 00:30:49,670 +a change in the course itself that means we have a + +374 +00:30:49,670 --> 00:30:53,410 +physical relationship we have an economic + +375 +00:30:53,410 --> 00:30:57,190 +plausibility between these two there should be a + +376 +00:30:57,190 --> 00:31:01,930 +relation a quiet strong relation between these two + +377 +00:31:01,930 --> 00:31:03,670 +between the course + +378 +00:31:06,880 --> 00:31:12,420 +and the cause driver which + +379 +00:31:12,420 --> 00:31:16,580 +is something we called in cause accounting one the + +380 +00:31:16,580 --> 00:31:27,320 +cause effect relationship therefore + +381 +00:31:27,320 --> 00:31:34,850 +in this caseعن طريق تحريك نظام الوضع بعد ترسيط + +382 +00:31:34,850 --> 00:31:41,580 +أكتر و أكتر مدارس مباشرةبعد تقرير مدارس الاندركات + +383 +00:31:41,580 --> 00:31:46,760 +أو تقرير مدارس الاندركات إلى أكتر و أكتر مدارس مع + +384 +00:31:46,760 --> 00:31:52,880 +أكتر و أكتر مدارس مجتمعية نستطيع أيضًا تقرير مدارس + +385 +00:31:52,880 --> 00:31:56,440 +الاندركات التي كنا نستخدمها لأن مدارس الاندركات + +386 +00:31:56,440 --> 00:32:03,860 +يحتاج إلى علاقة مع مدارس الاندركات أي أسئلة؟ + +387 +00:32:07,330 --> 00:32:13,930 +الأن دعنا نعود إلى نظام الـ coasting في شركة + +388 +00:32:13,930 --> 00:32:20,550 +Plastem Corporation ونرى ما يمكننا أن نفعله لتحسين + +389 +00:32:20,550 --> 00:32:24,950 +نظام الـ coasting في شركة Plastem Corporation، + +390 +00:32:24,950 --> 00:32:29,930 +بالطبع واحد مندعنا نقول أن الطرق التي يمكن + +391 +00:32:29,930 --> 00:32:37,130 +استخدامها لتحسين أي نظام coasting هي ال ABC أو ال + +392 +00:32:37,130 --> 00:32:42,830 +coasting مصمم للعمل هذا بالطبع هو الموضوع الرئيسي + +393 +00:32:42,830 --> 00:32:51,390 +لهذه + +394 +00:32:51,390 --> 00:32:51,830 +القصة + +395 +00:33:01,480 --> 00:33:09,120 +التي هي الـ activity-based costing بالطبع كما قلنا + +396 +00:33:09,120 --> 00:33:12,880 +قبل ان activity-based costing هي طريقة أو طريقة + +397 +00:33:12,880 --> 00:33:19,720 +يمكن استخدامها لتحسين أي نظام costing لكن قبل أن + +398 +00:33:19,720 --> 00:33:29,720 +نرى أو قبل أن نقولhaving to see how we are going + +399 +00:33:29,720 --> 00:33:32,680 +to implement the activity based coasting let us + +400 +00:33:32,680 --> 00:33:36,000 +first of all understand what do we mean by an + +401 +00:33:36,000 --> 00:33:40,680 +activity and what is the main processes of the + +402 +00:33:40,680 --> 00:33:44,560 +activity or main classifications of any activity + +403 +00:33:44,560 --> 00:33:46,120 +based coasting + +404 +00:34:20,190 --> 00:34:23,430 +أولاً يجب أن نبدأ حديثنا عن الـ activity-based + +405 +00:34:23,430 --> 00:34:26,350 +costing بمعرفة ماذا نعني من عملية عملية عملية + +406 +00:34:26,350 --> 00:34:28,430 +عملية عملية عملية عملية عملية عملية عملية عملية + +407 +00:34:28,430 --> 00:34:28,910 +عملية عملية عملية عملية عملية عملية عملية عملية + +408 +00:34:28,910 --> 00:34:29,210 +عملية عملية عملية عملية عملية عملية عملية عملية + +409 +00:34:29,210 --> 00:34:33,010 +عملية عملية عملية عملية عملية عملية عملية عملية + +410 +00:34:33,010 --> 00:34:35,030 +عملية عملية عملية عملية عملية عملية عملية عملية + +411 +00:34:35,030 --> 00:34:44,180 +عملية عملية عملية عملية عExcellent. Any business + +412 +00:34:44,180 --> 00:34:48,660 +function, any business process, any business task + +413 +00:34:48,660 --> 00:34:53,940 +that has a specific purpose is an activity. + +414 +00:34:55,980 --> 00:35:00,360 +Therefore in .. in .. in the activity based + +415 +00:35:00,360 --> 00:35:06,670 +costingwe would first analyze our coasting system + +416 +00:35:06,670 --> 00:35:13,850 +not according to different coast pools that as the + +417 +00:35:13,850 --> 00:35:16,430 +simple coasting system or as we took in coast + +418 +00:35:16,430 --> 00:35:20,240 +accounting onebut according to different + +419 +00:35:20,240 --> 00:35:23,540 +activities therefore first of all or the first + +420 +00:35:23,540 --> 00:35:27,120 +step in any activity based course thing is the + +421 +00:35:27,120 --> 00:35:30,700 +analysis of the business functions is the analysis + +422 +00:35:30,700 --> 00:35:33,900 +of the manufacturing process is the analysis of + +423 +00:35:33,900 --> 00:35:37,520 +the production process or the business process as + +424 +00:35:37,520 --> 00:35:41,780 +a total into different activities and we said and + +425 +00:35:41,780 --> 00:35:46,920 +we just said that an activity is anything any task + +426 +00:35:47,810 --> 00:35:52,110 +Any process that has a specific purpose who can + +427 +00:35:52,110 --> 00:35:58,150 +give us an example of an activity So + +428 +00:35:58,150 --> 00:36:01,590 +what do you think an activity maintenance is it an + +429 +00:36:01,590 --> 00:36:05,370 +activity What do you think maintenance is it an + +430 +00:36:05,370 --> 00:36:10,710 +activity maintenance is an activity Excellent + +431 +00:36:10,710 --> 00:36:15,160 +designingmanufacturing or let us say يعني + +432 +00:36:15,160 --> 00:36:18,840 +manufacturing is a broad word so for instance the + +433 +00:36:18,840 --> 00:36:22,560 +operation of the machines excellent it is an + +434 +00:36:22,560 --> 00:36:26,180 +activity marketing is an activity of course + +435 +00:36:26,180 --> 00:36:30,860 +marketing also is a broad word the setting up of + +436 +00:36:30,860 --> 00:36:34,500 +the machines cleaning the machines for instance + +437 +00:36:37,600 --> 00:36:42,440 +Purchasing of the raw materials and so on. We + +438 +00:36:42,440 --> 00:36:46,460 +would have a lot of activities within an + +439 +00:36:46,460 --> 00:36:49,680 +organization or within of course not only a + +440 +00:36:49,680 --> 00:36:52,760 +manufacturing organization or any organization + +441 +00:36:52,760 --> 00:36:55,660 +Therefore, first step in the activity-based + +442 +00:36:55,660 --> 00:37:00,460 +costing, we would analyze our processes, our + +443 +00:37:00,460 --> 00:37:03,720 +business functions into these different activities + +444 +00:37:04,700 --> 00:37:13,900 +بالطبع تجاربنا لتجاربنا لتجاربنا لتجاربنا لتجاربنا + +445 +00:37:13,900 --> 00:37:16,460 +لتجاربنا لتجاربنا لتجاربنا لتجاربنا لتجاربنا + +446 +00:37:16,460 --> 00:37:16,480 +لتجاربنا لتجاربنا لتجاربنا لتجاربنا لتجاربنا + +447 +00:37:16,480 --> 00:37:16,520 +لتجاربنا لتجاربنا لتجاربنا لتجاربنا لتجاربنا + +448 +00:37:16,520 --> 00:37:22,700 +لتجاربنا لتجاربنا لتجاربنا لتجاربنا لتجاربنا + +449 +00:37:22,700 --> 00:37:29,500 +لتجاربنا + +450 +00:37:29,500 --> 00:37:33,460 +لتجار + +451 +00:37:35,120 --> 00:37:40,180 +defining or let us say determining the activities + +452 +00:37:40,180 --> 00:37:44,300 +within the organization after determining the + +453 +00:37:44,300 --> 00:37:50,320 +activities of course we need to choose or + +454 +00:37:50,320 --> 00:37:55,140 +determine the course drivers for these activities + +455 +00:37:55,140 --> 00:38:00,860 +because in the sense in in in or let us say in in + +456 +00:38:00,860 --> 00:38:05,980 +the sense that we are going toallocate the costs + +457 +00:38:05,980 --> 00:38:11,140 +and we are talking here about a costing system + +458 +00:38:11,140 --> 00:38:15,600 +which is the main purpose or has a main purpose of + +459 +00:38:15,600 --> 00:38:21,660 +determining or calculating the costs of any cost + +460 +00:38:21,660 --> 00:38:27,320 +object product services and so on thereforeالهدف + +461 +00:38:27,320 --> 00:38:32,180 +في نظام الهجوم هو التخطيط للهجوم لأي مجلد هجوم + +462 +00:38:32,180 --> 00:38:36,380 +بالطبع لتخطيط هذه الهجوم كما قلنا في مجلس عملية + +463 +00:38:36,380 --> 00:38:37,600 +عملية عملية عملية عملية عملية عملية عملية عملية + +464 +00:38:37,600 --> 00:38:39,240 +عملية عملية عملية عملية عملية عملية عملية عملية + +465 +00:38:39,240 --> 00:38:39,640 +عملية عملية عملية عملية عملية عملية عملية عملية + +466 +00:38:39,640 --> 00:38:40,920 +عملية عملية عملية عملية عملية عملية عملية عملية + +467 +00:38:40,920 --> 00:38:41,040 +عملية عملية عملية عملية عملية عملية عملية عملية + +468 +00:38:41,040 --> 00:38:54,360 +عملية عملية عملية عملية عملية عملية عمل + +469 +00:38:59,320 --> 00:39:04,480 +بالطبع .. ال .. ال .. ال .. ال .. ال .. ال .. ال + +470 +00:39:04,480 --> 00:39:05,100 +.. ال .. ال .. ال .. ال .. ال .. ال .. ال .. ال .. + +471 +00:39:05,100 --> 00:39:06,720 +ال .. ال .. ال .. ال .. ال .. ال .. ال .. ال .. ال + +472 +00:39:06,720 --> 00:39:07,660 +.. ال .. ال .. ال .. ال .. ال .. ال .. ال .. ال .. + +473 +00:39:07,660 --> 00:39:09,200 +ال .. ال .. ال .. ال .. ال .. ال .. ال .. ال .. ال + +474 +00:39:09,200 --> 00:39:15,720 +.. ال .. ال .. ال .. ال .. ال .. + +475 +00:39:15,720 --> 00:39:17,080 +ال .. ال .. ال .. ال .. ال .. ال .. ال .. ال .. ال + +476 +00:39:17,080 --> 00:39:17,200 +.. ال .. ال .. ال .. ال .. ال .. ال .. ال .. ال .. + +477 +00:39:17,200 --> 00:39:17,240 +.. ال .. ال .. ال .. ال .. ال .. ال .. ال .. ال .. + +478 +00:39:17,240 --> 00:39:17,360 +.. ال .. ال .. ال .. ال .. ال .. ال .. ال .. ال .. + +479 +00:39:17,360 --> 00:39:26,940 +.. ال .. ال .. ال .. + +480 +00:39:27,900 --> 00:39:32,240 +and grouping these activities maybe into one + +481 +00:39:32,240 --> 00:39:37,340 +activity according to the cost allocation basis of + +482 +00:39:37,340 --> 00:39:45,560 +course we might have for instance activity one + +483 +00:39:45,560 --> 00:39:51,320 +for instance which is the repair of the machines + +484 +00:39:56,740 --> 00:40:02,320 +we might have activity number two which + +485 +00:40:02,320 --> 00:40:10,180 +is the operation of the machines for + +486 +00:40:10,180 --> 00:40:15,760 +instance activity number three it + +487 +00:40:15,760 --> 00:40:20,920 +would be the operation control for instance + +488 +00:40:26,490 --> 00:40:30,310 +هذه هي الخطوة الأولى التي نتكلم عنها، يجب أن نقوم + +489 +00:40:30,310 --> 00:40:33,830 +بتحديد جميع المهاجمات، بالطبع هذه فقط بعض + +490 +00:40:33,830 --> 00:40:37,130 +المهاجمات التي قد تكون في مؤسسة صناعة + +491 +00:40:42,920 --> 00:40:46,240 +going on to this next step which is the + +492 +00:40:46,240 --> 00:40:50,440 +determination of cost allocation bases we found + +493 +00:40:50,440 --> 00:40:56,920 +out that these all activities would have only one + +494 +00:40:56,920 --> 00:41:02,320 +cost allocation base only one cost driver in this + +495 +00:41:02,320 --> 00:41:05,100 +case which is for instance machine hours + +496 +00:41:13,300 --> 00:41:18,460 +in this case activity one activity two activity + +497 +00:41:18,460 --> 00:41:28,740 +three would be all let us say added onto only one + +498 +00:41:28,740 --> 00:41:35,140 +activity which is activity one for instance let us + +499 +00:41:35,140 --> 00:41:39,440 +call it the operation of machines or the machinery + +500 +00:41:39,440 --> 00:41:42,500 +operation or something like this + +501 +00:41:45,560 --> 00:41:50,500 +This is what we mean that this or these two steps + +502 +00:41:50,500 --> 00:41:55,040 +can happen in the same time. We first need to + +503 +00:41:55,040 --> 00:41:58,200 +determine all the activities but of course we need + +504 +00:41:58,200 --> 00:42:02,340 +only .. or we need to group all activities with + +505 +00:42:02,340 --> 00:42:07,460 +one cost allocation base in one cost poolCorrect؟ + +506 +00:42:07,460 --> 00:42:10,800 +That means if we have more than one activity, five + +507 +00:42:10,800 --> 00:42:14,280 +activities, ten activities with only one cost + +508 +00:42:14,280 --> 00:42:18,380 +allocation base or with one cost driver, it would + +509 +00:42:18,380 --> 00:42:24,360 +be grouped up into only one activityCorrect? + +510 +00:42:24,520 --> 00:42:29,680 +Therefore, we need to determine the activities and + +511 +00:42:29,680 --> 00:42:32,620 +determine the activities of course according to + +512 +00:42:32,620 --> 00:42:36,260 +the cost allocation basis. Therefore, these two + +513 +00:42:36,260 --> 00:42:39,880 +would happen at the same time. After of course + +514 +00:42:39,880 --> 00:42:43,080 +knowing the activities, after knowing the cost + +515 +00:42:43,080 --> 00:42:45,860 +allocation basis for these activities or these + +516 +00:42:45,860 --> 00:42:48,800 +different activities, we need to determine what? + +517 +00:42:49,540 --> 00:42:50,500 +The costs + +518 +00:42:53,710 --> 00:43:06,830 +هذه المهارات كما + +519 +00:43:06,830 --> 00:43:11,450 +نستطيع أن نرى هنا هذا + +520 +00:43:11,450 --> 00:43:18,370 +هو الاختصار اللي استخدمناه + +521 +00:43:18,370 --> 00:43:23,710 +أو اللي استخدمناه في cost accounting oneIf you can + +522 +00:43:23,710 --> 00:43:28,330 +remember in cost accounting one, we said in order + +523 +00:43:28,330 --> 00:43:34,910 +to calculate the cost of any cost object, we need + +524 +00:43:34,910 --> 00:43:39,740 +to go through seven steps, correct?من هذه السبع + +525 +00:43:39,740 --> 00:43:43,880 +خطوات، بالطبع خطوة رقم واحدة تقرر المجلد المديني، + +526 +00:43:43,880 --> 00:43:47,520 +خطوة رقم اثنان تقرر المدينة المدينية الواضحة + +527 +00:43:47,520 --> 00:43:51,440 +للمجلد + +528 +00:43:51,440 --> 00:43:57,100 +المديني، خطوة رقم ثلاثة المدينة + +529 +00:43:57,100 --> 00:44:02,200 +المدينية الواضحة للمجلد المديني نفسهاأو أولاً يجب + +530 +00:44:02,200 --> 00:44:08,040 +أن نقوم بتحقيق مصادر المساعدة التي سنقوم بتحقيق + +531 +00:44:08,040 --> 00:44:10,240 +مصادر المساعدة التي سنقوم بتحقيق مصادر المساعدة + +532 +00:44:10,240 --> 00:44:10,500 +التي سنقوم بتحقيق مصادر المساعدة التي سنقوم بتحقيق + +533 +00:44:10,500 --> 00:44:10,840 +مصادر المساعدة التي سنقوم بتحقيق مصادر المساعدة + +534 +00:44:10,840 --> 00:44:11,040 +التي سنقوم بتحقيق مصادر المساعدة التي سنقوم بتحقيق + +535 +00:44:11,040 --> 00:44:14,300 +مصادر المساعدة التي سنقوم بتحقيق مصادر المساعدة + +536 +00:44:14,300 --> 00:44:15,160 +التي سنقوم بتحقيق مصادر المساعدة التي سنقوم بتحقيق + +537 +00:44:15,160 --> 00:44:19,540 +مصادر المساعدة التي سنقوم بتحقيق مصادر المساعدة + +538 +00:44:19,870 --> 00:44:24,790 +ولكن بدلا من تحرير مجموعات التعامل بحسب مجموعات + +539 +00:44:24,790 --> 00:44:30,450 +المدارس المختلفة ومعادلة، + +540 +00:44:30,450 --> 00:44:36,710 +نحن هنا نجعل هذا البرنامج أكثر صحيحًا، نجعل هذا + +541 +00:44:36,710 --> 00:44:40,060 +البرنامج أكثر تفاصيلًاهذا هو الشيء الوحيد اللي + +542 +00:44:40,060 --> 00:44:47,480 +نفعله، هذا يعني أننا سنختار + +543 +00:44:47,480 --> 00:44:50,280 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +544 +00:44:50,280 --> 00:44:50,300 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +545 +00:44:50,300 --> 00:44:50,420 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +546 +00:44:50,420 --> 00:44:53,660 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +547 +00:44:53,660 --> 00:44:54,120 +مجموعات مجموعات مجموعات مجموعات مجموعات مجموعات + +548 +00:44:54,120 --> 00:45:00,440 +مجموعات مجموعات مجموعات مجم + +549 +00:45:01,250 --> 00:45:07,230 +هنا نقول نفس الشيء، نقول أن الأعمال يجب أن تكون + +550 +00:45:07,230 --> 00:45:13,410 +قررناها كمان كمان كمان كمان كمان كمان كمان كمان + +551 +00:45:13,410 --> 00:45:14,350 +كمان كمان كمان كمان كمان كمان كمان كمان كمان كمان + +552 +00:45:22,160 --> 00:45:26,120 +استخدام الواقع الواقعي لتحسين قيمة هذه الأعمال لذا + +553 +00:45:26,120 --> 00:45:30,720 +إذا كان لدينا هذه المعلومات قيمة مجموعات الواقع + +554 +00:45:30,720 --> 00:45:36,000 +وطبعا لدينا هذه المعلومات وقيمة هذه الأعمال ماذا + +555 +00:45:36,000 --> 00:45:42,820 +نستطيع أن نفعل مع هذه المعلومات؟ + +556 +00:45:47,810 --> 00:45:52,510 +الخطوات الانداركية لقد قررناها بالفعل هنا الخطوات + +557 +00:45:52,510 --> 00:45:55,970 +الانداركية هي الخطوات الانداركية لأننا قلنا ان + +558 +00:45:55,970 --> 00:46:02,890 +الانداركية هنا ستتركز على تصميم الوصول للخطوات + +559 +00:46:02,890 --> 00:46:08,070 +الانداركية لذلك الخطوات هذه الاختلافات هي الخطوات + +560 +00:46:08,070 --> 00:46:14,210 +الانداركية اللي نريد أن نقررها لذلك لقد قررنا + +561 +00:46:14,210 --> 00:46:14,810 +الخطوات + +562 +00:46:18,860 --> 00:46:22,860 +بعد هذا، يجب أن نقوم بتخطيط عدد المساعدات التي تم + +563 +00:46:22,860 --> 00:46:35,440 +تخطيطها بالمجموعات + +564 +00:46:35,440 --> 00:46:39,640 +التي تم تخطيطها بالمجموعات التي تم تخطيطها + +565 +00:46:39,640 --> 00:46:40,100 +بالمجموعات التي تم تخطيطها بالمجموعات التي تم + +566 +00:46:40,100 --> 00:46:40,280 +تخطيطها بالمجموعات التي تم تخطيطها بالمجموعات التي + +567 +00:46:40,280 --> 00:46:43,100 +تخطيطها بالمجموعات التي تم تخطيطها بالمجموعات التي + +568 +00:46:43,100 --> 00:46:48,500 +تم تخطيطها بالمجموعات التي تم تخبقية المجموعات + +569 +00:46:48,500 --> 00:46:59,160 +بالطبع من مبادرة الانتجار لعملية نفسها، صحيح؟ هذه + +570 +00:46:59,160 --> 00:47:03,520 +نفس البرنامج، نفس البرنامج الموجودة في برنامج + +571 +00:47:03,520 --> 00:47:10,020 +كوستينج بسيط، لذلك بعد انتجار مجموعة الانتجار + +572 +00:47:10,020 --> 00:47:16,830 +المدعوم، سنقوم بالانتجارالخطوط من هذه المهارات + +573 +00:47:16,830 --> 00:47:23,010 +المختلفة للخطوط المختلفة التي لدينا على سبيل + +574 +00:47:23,010 --> 00:47:26,950 +المثال في Plasm Corporation سنجعل هذه الخطوط + +575 +00:47:26,950 --> 00:47:35,290 +مجموعة على سبيل المثال S3 و CL5 هل لديك أسئلة؟ + +576 +00:47:35,290 --> 00:47:41,810 +الأن + +577 +00:47:41,810 --> 00:47:50,690 +دعنا نعودto the Plastin Corporation as + +578 +00:47:50,690 --> 00:47:55,890 +we can see here that + +579 +00:47:55,890 --> 00:48:03,830 +Plastin Corporation and according to + +580 +00:48:03,830 --> 00:48:10,950 +their analysis to their manufacturing process they + +581 +00:48:10,950 --> 00:48:12,790 +found out that they have + +582 +00:48:15,530 --> 00:48:22,290 +seven different activities with seven different + +583 +00:48:22,290 --> 00:48:27,650 +allocation bases that means seven different cost + +584 +00:48:27,650 --> 00:48:34,430 +drivers of course they would have much much more + +585 +00:48:34,430 --> 00:48:39,070 +than theseactivities but as we said we need to + +586 +00:48:39,070 --> 00:48:44,690 +group all the activities that have the same course + +587 +00:48:44,690 --> 00:48:50,030 +driver for instance you have in C here operate + +588 +00:48:50,030 --> 00:48:55,070 +molding machines to manufacture lenses this + +589 +00:48:55,070 --> 00:48:58,930 +activity actually consists of more than one + +590 +00:48:58,930 --> 00:49:05,510 +activityit consists of the activity of the + +591 +00:49:05,510 --> 00:49:09,650 +operation of these machines it consists of the + +592 +00:49:09,650 --> 00:49:13,910 +maintenance of these machines it consists of the + +593 +00:49:13,910 --> 00:49:18,310 +depreciation of these machines and so on therefore + +594 +00:49:18,310 --> 00:49:22,650 +these activities are not only the activities that + +595 +00:49:22,650 --> 00:49:26,670 +are within this organization but these are the + +596 +00:49:26,670 --> 00:49:32,510 +seven different activities that have the sameأو + +597 +00:49:32,510 --> 00:49:39,230 +لديها طريقة مختلفة بين كل مهارة و مهارة أخرى كما + +598 +00:49:39,230 --> 00:49:42,610 +نستطيع أن نرى هنا المهارة الأولى تصميم المواصفات و + +599 +00:49:42,610 --> 00:49:48,290 +المواصفات التانية تقوم بإصلاح مجهزات التصميم مهارة + +600 +00:49:48,290 --> 00:49:54,110 +3 تعمل تصميم مجهزات التصميم مهارة D تصميم التصميم + +601 +00:49:54,110 --> 00:49:59,650 +و تحافظ على التصميم بعد تصميم مجهزةE. Prepare + +602 +00:49:59,650 --> 00:50:05,610 +batches of finished lenses for shipment F. + +603 +00:50:05,810 --> 00:50:10,270 +Distribute lenses to customers and G. Manage all + +604 +00:50:10,270 --> 00:50:14,270 +processes at Plastem These are the different + +605 +00:50:14,270 --> 00:50:17,650 +activities according to the analysis that they + +606 +00:50:17,650 --> 00:50:21,150 +have done to their manufacturing process or to + +607 +00:50:21,150 --> 00:50:25,820 +their organizationالان بالطبع اذا اذا اذا اذا اذا + +608 +00:50:25,820 --> 00:50:26,180 +اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا + +609 +00:50:26,180 --> 00:50:26,240 +اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا اذا + +610 +00:50:26,240 --> 00:50:32,560 +اذا اذا اذا از از از از از از از از از از از از از + +611 +00:50:32,560 --> 00:50:40,120 +از از از از از از از از از از از + +612 +00:50:40,590 --> 00:50:46,150 +Costing system, we said in number one in refining + +613 +00:50:46,150 --> 00:50:49,690 +the costing system, we need to trace more and more + +614 +00:50:49,690 --> 00:50:52,350 +direct cost, therefore we need to ask ourselves + +615 +00:50:52,350 --> 00:50:57,250 +this following question, can any activity of these + +616 +00:50:57,250 --> 00:51:01,650 +activities be traced in a cost effective way؟لأن + +617 +00:51:01,650 --> 00:51:04,790 +إذا كان هذا هو الحال، إذا كان لدينا واحدة من هذه + +618 +00:51:04,790 --> 00:51:07,110 +المهارات التي يمكن أن تكون مرسومة بطريقة مفيدة على + +619 +00:51:07,110 --> 00:51:12,050 +المدارس، فهذا يعني أننا نقل المدارس + +620 +00:51:12,050 --> 00:51:12,910 +المدارس المدارس المدارس المدارس المدارس المدارس + +621 +00:51:12,910 --> 00:51:13,550 +المدارس المدارس المدارس المدارس المدارس المدارس + +622 +00:51:13,550 --> 00:51:13,790 +المدارس المدارس المدارس المدارس المدارس المدارس + +623 +00:51:13,790 --> 00:51:15,930 +المدارس المدارس المدارس المدارس المدارس المدارس + +624 +00:51:15,930 --> 00:51:20,370 +المدارس المدارس المدارس المدارس المدارس المدارس + +625 +00:51:20,370 --> 00:51:25,670 +المدارس المدارس المدارس المدارسبالطبع بعد تحقيق + +626 +00:51:25,670 --> 00:51:32,450 +الاناليزة، وجدوا أن العمل + +627 +00:51:32,450 --> 00:51:35,630 +D الذي يبقى ينظف ويحافظ على الموالد بعد إصدار + +628 +00:51:35,630 --> 00:51:40,910 +الميزانيين، يمكن أن يترسى مباشرة إلى مصدر قيمة + +629 +00:51:40,910 --> 00:51:48,210 +محددةلأن كما يقولون باعتبارهم في تجارب تصميمهم، + +630 +00:51:48,210 --> 00:51:51,730 +وجدوا أنهم لديهم مولتين مختلفة لتنظيم و تنظيم + +631 +00:51:51,730 --> 00:51:55,990 +الملوك، مولتين مختلفة لتنظيم الملوك، مولتين مختلفة + +632 +00:51:55,990 --> 00:51:58,030 +لتنظيم الملوك، مولتين مختلفة لتنظيم الملوك، مولتين + +633 +00:51:58,030 --> 00:51:58,210 +مختلفة لتنظيم الملوك، مولتين مختلفة لتنظيم الملوك، + +634 +00:51:58,210 --> 00:51:58,430 +مولتين مختلفة لتنظيم الملوك، مولتين مختلفة لتنظيم + +635 +00:51:58,430 --> 00:51:59,630 +الملوك، مولتين مختلفة لتنظيم الملوك، مولتين مختلفة + +636 +00:51:59,630 --> 00:52:02,970 +لتنظيم الملوك، مولتين مختلفالتنظيف لهذا البرمجة + +637 +00:52:02,970 --> 00:52:12,270 +مختلف عن التنظيف لديه أعمال مختلفة و موظفين + +638 +00:52:12,270 --> 00:52:17,490 +مختلفين يعملون على التنظيف والتحكم في الأماكن + +639 +00:52:17,490 --> 00:52:21,550 +الأخرى، لذلك في هذه الحالة نستطيع أن نترسى مباشرة + +640 +00:52:21,550 --> 00:52:26,530 +هذه المهارة أو مهارة هذه المهارة إلى الموضوع S3 + +641 +00:52:26,530 --> 00:52:33,420 +وCL5ولذلك هذا هو الخطوة الأولى في أي عملية تحسين + +642 +00:52:33,420 --> 00:52:40,180 +نظام الوضع الذي يحاول أن يترسى أكتر و أكتر مدارس + +643 +00:52:40,180 --> 00:52:46,560 +مباشرة لكي نقل مدارس مباشرة لنا بهذا ننتهي دراستنا + +644 +00:52:46,560 --> 00:52:51,780 +اليوم ان شاء الله سنكمل المرة القادمة شكرا + +645 +00:52:51,780 --> 00:52:52,880 +للمشاهدة +