ALZINCمدخل متكامل لإدارة التكاليف في ظل بيئة التصنيع الحديثة دراسة حالة مؤسسة

(1)

ا ƨºȈƦǠǌǳơƨºȈǗơǂǬǸºȇƾǳơƨºȇǂºƟơǄŪơƨºȇǁȂȀºǸŪ ȁŅƢǠǳơǶȈǴǠƬǳơƧǁơǃȁ ȆǸǴǠǳơƮƸƦǳơ ƨǠǷƢƳ ĺƗ ȇƢǬǴƥǂǰƥ ƾ -ǹƢǈǸǴƫ

-ȁƨȇƽƢǐƬǫȏơǵȂǴǠǳơƨȈǴǯ

ǵȂǴǟ

ƨȇǁƢƴƬǳơǵȂǴǠǳơȁŚȈǈƬǳơ

ƨǳƢǇǁ

ƧƽƢȀǋǲȈǼǳ

ǽơǁȂƬǯƾǳơ

ƨȇƽƢǐƬǫȏơǵȂǴǠǳơĿ

ǎǐţ

:

ƩƢǈǇƚŭơŚȈǈƫȁƩƢȈǴǸǠǳơƭȂŞ

ŕƃœűƃŒťŒťŵō ŗ Řšř ŻŒŧŬō

ƔơǂǿǄǳơƨǸǗƢǧŐǤǷ

Ɨ.

ƽ.

ȄǨǘǐǷǵƾǬǸǴƥ

ŇœŰŵŊ ŗŬſœƈƆƃŒŗƈŞƃ Ŋ. ŗƒŧƍƈƐŨœŹť ŦœřŪŊ Ŗ ƑƃœŶƃŒƅƒƄŶřƃŒ ƇœŪƆƄřŗŶƆœŞ œŪƒőŧ Ŋ. ƏŽűŮƆƅťƀƆƄŕť ƑƃœŶƃŒƅƒƄŶřƃŒŦœřŪŊ ƇœŪƆƄřŗŶƆœŞ œżŧŬƆ ť. ŘœƀƒƍŧŕƏƒšƒ ƅƒŧƂƃŒťŕŵ ŧŰœšƆŦœřŪŊ ƇœŪƆƄřŗŶƆœŞ œƈšřƆƆ ť. ƇƒťƆƍŕƇœƈƍŊ ŧŰœšƆŦœřŪŊ ŗŶƆœŞ ƐťƒŪ ũœŕŶƄŕ œƈšřƆƆ ť. žƒżŧŖťƈƍŬŕ ŧŰœšƆŦœřŪŊ ŗŶƆœŞ ƐťƒŪ ũœŕŶƄŕ œƈšřƆƆ ť. ŧƆŵƅŪœſŊ ŧŰœšƆŦœřŪŊ ŧŒŧťŊŗŶƆœŞ œƈšřƆƆ ŠǀƘƯŚŬƫřŠƴƀƫř : 2015 -016 2

(2)

(3)

 





















 









 





















 

(4)

 

         

 





        

          



        











 





 



  

    











 





       





 





   

ALZINC



   







.

 











 



(5)

(6)



 

Ɣơƾǿȍơ ƩơǂǰǌƬǳơ I ǅǂȀǨǳơ VII ǱƢǰǋȋơƨǸƟƢǫ IX ǱȁơƾŪơƨǸƟƢǫ 01 ƨǷƢǟ ƨǷƾǬǷ 07 -37 ǦȈǳƢǰƬǳơƧǁơƽƛǶǜǻȄǴǟƢǿŚƯƘƫȁƨưȇƾūơǞȈǼǐƬǳơƨƠȈƥ :ǱȁȋơǲǐǨǳơ 07 ƾȈȀŤ 08 ǦȈǳƢǰƬǳơƧǁơƽƛńƛǲƻƾǷ -I 08 ƨǨǴǰƬǳơƨȈǿƢǷ -1-I 08 ƨǨǴǰƬǳơǦȇǂǠƫ -1-1-I 10 ǦȈǳƢǰƬǳơǦȈǼǐƫ -2-1-I 10 ȆǠȈƦǘǳơǦȈǼǐƬǳơ -1-2-1-I 11 ȆǨȈǛȂǳơǦȈǼǐƬǳơ -2-2-1-I 12 ƲƬǼŭơƧƾƷȂƥƨǫȐǠǴǳƢǠƦƫǦȈǼǐƬǳơ -3-2-1-I 12 ƱƢƬǻȍơǶƴŞƨǫȐǠǴǳƢǠƦƫǦȈǼǐƬǳơ -4-2-1-I 13 ƧǂƬǧǦȈǳƢǰƫȁǺȇǄƼƬǴǳƨǴƥƢǫǦȈǳƢǰƫńƛ ǦȈǼǐƬǳơ -5-2-1-I 13 ƩơǁơǂǬǳơƿƢţơǑǂǤǳǦȈǳƢǰƬǳơǦȈǼǐƫ -6-2-1-I 14 ǦȈǳƢǰƬǳơƧǁơƽƛ -2-I 14 ƨǨǴǰƬǳơƧǁơƽƛǵȂȀǨǷ -1-2-I 16 ƨǨǴǰƬǳơƧǁơƽƛǥơƾǿƗȁƨȈŷƗ -2-2-I 17 ƨǨǴǰƬǳơƧǁơƽƛƨȈŷƗ -1-2-2-I 17 ƨǨǴǰƬǳơƧǁơƽƛǥơƾǿƗ -2-2-2-I 17 ƨǨǴǰƬǴǳƨȇƾȈǴǬƬǳơƧǁơƽȍơ -II 18 ƨȈǴǰǳơǦȈǳƢǰƬǳơ ƨǬȇǂǗ -1-II

(7)



 

20 ƨȈǴǰǳơǦȈǳƢǰƬǳơƨǬȇǂǗĿǁȂǐǬǳơǾƳȁƗ -1-1-II 21 ƧǂǋƢƦŭơǦȈǳƢǰƬǳơƨǬȇǂǗ -2-II 21 ƧǂǋƢƦŭơǦȈǳƢǰƬǳơƨǬȇǂǗĿǁȂǐǬǳơǾƳȁƗ -1-2-II 22 ƧŚǤƬŭơǦȈǳƢǰƬǳơ ƨǬȇǂǗ -3 -II 22 ƧŚǤƬŭơƨǨǴǰƬǳơƨǬȇǂǗƢȇơǄǷ -1-3-II 23 ƧŚǤƬŭơǦȈǳƢǰƬǳơƨǬȇǂǗĿǁȂǐǬǳơǾƳȁƗ -2-3-II 24 ƧǁȂǘŭơ ƧŚǤƬŭơǦȈǳƢǰƬǳơƨǬȇǂǗ -4 -II 24 ƧǁȂǘŭơƧŚǤƬŭơƨǨǴǰƬǳơƨǬȇǂǗƢȇơǄǷ -1-4-II 25 ƨưȇƾūơǞȈǼǐƬǳơƨƠȈƥ -III 25 ƨưȇƾūơǞȈǼǐƬǳơƨƠȈƥǲǛĿ ƧƾƟƢǈǳơƩơŚǤƬŭơ - 1-III 25 ƨȈŭƢǠǳơƨǈǧƢǼŭơ -1-1-III 25 ƩƢǷȂǴǠŭơƢȈƳȂǳȂǼǰƫ -2-1-III 25 ǞȈǼǐƬǳơƢȈƳȂǳȂǼǰƫ -3-1-III 25 ƨǴǷƢǌǳơƧƽȂŪơƧǁơƽƛ -1-3-1-III 26 ƧƽȂŪơǵȂȀǨǷ -1-1-3-1-III 26 ƨǴǷƢǌǳơƧƽȂŪơƧǁơƽƛǵȂȀǨǷ -2-1-3-1-III 27 ƨǴǷƢǌǳơƧƽȂŪơƧǁơƽƛƝƽƢƦǷ -3-1-3-1-III 28 ƨǴǷƢǌǳơƧƽȂŪơƧǁơƽƛƲƟƢƬǻ -4-1-3-1-III 29 ƽƾƄơƪǫȂǳơĿƱƢƬǻȍơ -2-3-1-III 29 ƽƾƄơƪǫȂǳơĿƱƢƬǻȍơǵƢǜǻǵȂȀǨǷ -1-2-3-1-III 30 ƽƾƄơƪǫȂǳơĿƱƢƬǻȍơǵƢǜǻƾƟơȂǧȁǥơƾǿƗ -2-2-3-1-III 30 ƽƾƄơƪǫȂǳơĿƱƢƬǻȍơǵƢǜǻǂǏƢǼǟ -3-2-3-1-III 31 ǹǂŭơǞȈǼǐƬǳơ -3-3-1-III 31 ǹǂŭơǞȈǼǐƬǳơǵȂȀǨǷ -1-3-3-1-III 32 ǹǂŭơǞȈǼǐƬǳơǵƢǜǻƩƢǻȂǰǷ -2-3-3-1-III

(8)



 

32 ǪȈǋǂǳơǞȈǼǐƬǳơ -4-3-1-III 32 ǪȈǋǂǳơǞȈǼǐƬǳơǵȂȀǨǷ -1-4-3-1-III 34 ǪȈǋǂǳơǞȈǼǐƬǳơƩơǄǰƫǂǷ -2-4-3-1-III 34 ǦȈǳƢǰƬǳơƧǁơƽƛǶǜǻȄǴǟƨưȇƾūơ ǞȈǼǐƬǳơƨƠȈƥǂƯƗ -2-III 34 ǦȈǳƢǰƬǳơƧǁơƽƛǶǜǻȄǴǟƨǴǷƢǌǳơ ƧƽȂŪơƧǁơƽƛǵƢǜǻǂƯƗ -1-2-III 35 ǦȈǳƢǰƬǳơƧǁơƽƛǶǜǻȄǴǟ ƽƾƄơƪǫȂǳơĿƱƢƬǻȍơǵƢǜǻǂƯƗ -2-2-III 35 ǦȈǳƢǰƬǳơƧǁơƽƛǶǜǻȄǴǟ ǹǂŭơǞȈǼǐƬǳơǵƢǜǻǂƯƗ -3-2-III 35 ǦȈǳƢǰƬǳơƧǁơƽƛǶǜǻȄǴǟ ǪȈǋǂǳơǞȈǼǐƬǳơǵƢǜǻǂƯƗ -4-2-III 37 ƨǏȐƻ 38 -61 ǦȈǳƢǰƬǴǳ ƨưȇƾūơƧǁơƽȍơ :ňƢưǳơǲǐǨǳơ 38 ƾȈȀŤ 39 ƨǘǌǻȋơǅƢǇƗȄǴǟƨǨǴǰƬǳơ -I 39 ǕƢǌǼǳơǅƢǇƗȄǴǟƨǨǴǰƬǳơǵȂȀǨǷ -1-I 41 ǕƢǌǼǳơǅƢǇƗȄǴǟƨǨǴǰƬǳơǵƢǜǻǪȈƦǘƫƩơȂǘƻȁǲƷơǂǷ -2-I 42 ƽǁơȂŭơǦȈǳƢǰƫȁƨǘǌǻȋơ ƾȇƾŢ -1 -2-I 44 ƨǘǌǻȌǳƽǁơȂŭơǦȈǳƢǰƫǎȈǐţ -2 -2-I 44 ƨǨǴǰƬǳơǥơƾǿƗńƛƨǘǌǻȋơǦȈǳƢǰƫƽƢǼǇƛ -3 -2-I 45 ǕƢǌǼǳơǅƢǇƗȄǴǟƨǨǴǰƬǳơǵƢǜǻ ƾƟơȂǧ -3-I 46 ǕƢǌǼǳơǅƢǇƗȄǴǟƨǨǴǰƬǳơǵƢǜǻƨȇƽȁƾŰ -4-I 46 ƨǘǌǻȋơǅƢǇƗȄǴǟƧǁơƽȍơ -II 46 ƨǘǌǻȋơǅƢǇƗȄǴǟƧǁơƽȍơǵȂȀǨǷ -1-II 48 ƨǘǌǻȋơǅƢǇƗȄǴǟƧǁơƽȍơǵƢǜǻǪȈƦǘƫǲƷơǂǷ -2-II 48 ƨǘǌǻȋơǲȈǴŢ -1 -2-II 50 ƨǘǌǻȋơśǈŢ -2-2-II 51 ƔơƽȋơǆȈȇƢǬǷ -3-2-II

(9)



 

52 ƨǘǌǻȋơǅƢǇƗȄǴǟƧǁơƽȍơǵƢǜǻƾƟơȂǧ -3-II 52 (Target Costing)ƨǧƾȀƬǈŭơƨǨǴǰƬǳơ -III 54 (kaizen costing)ǂǸƬǈŭơśǈƸƬǳơƨǨǴǰƫ -IV 54 kaizenƶǴǘǐǷ ǵȂȀǨǷ -1 -IV 56 ǂǸƬǈŭơśǈƸƬǳơƨǨǴǰƫ ǵȂȀǨǷ -2 -IV 57 ƨǧƾȀƬǈŭơƨǨǴǰƬǳƢƥǂǸƬǈŭơśǈƸƬǳơƨǨǴǰƫ ƨǫȐǟ -3 -IV 58 ǂǸƬǈŭơśǈƸƬǳơƨǨǴǰƫ ǪȈƦǘƫƨȈǴǸǟ -4 -IV 59 ƨǨǴǰƬǳơǒǨƻǁơƾǬǷƾȇƾŢ -1-4 -IV 60 ƨƬƥƢưǳơȁƧŚǤƬŭơǦȈǳƢǰƬǳơĿǂǜǼǳơ -2-4 -IV 61 (Life cycle costing)ƧƢȈūơƧǁȁƽƨǨǴǰƫ -V

61 ƧƢȈūơƧǁȁƽƨǨǴǰƫǵȂȀǨǷ -1-V 62 ƧƢȈūơƧǁȁƽƨǨǴǰƫǲƷơǂǷ -2-V 62 ƨǇƾǼŮơȁǂȇȂǘƬǳơȁƮƸƦǳơƨǴƷǂǷ -1-2-V 63 ǞȈǼǐƬǳơƨǴƷǂǷ -2-2-V 63 ƲƬǼŭơǺǷǎǴƼƬǳơȁǞȈƦǳơƾǠƥƢǷƨǴƷǂǷ -3-2-V 64 ƧƢȈūơƧǁȁƽƨǨǴǰƫǥơƾǿƗ -3-V 65 ƨǏȐƻ 66 -93 ǦȈǳƢǰƬǳơǒȈǨƼƬǳƨȈƴȈƫơǂƬǇƛƧơƽƘǯƨǧƾȀƬǈŭơƨǨǴǰƬǳơ :ƮǳƢưǳơǲǐǨǳơ 66 ƾȈȀŤ 67 (TC)ƨǧƾȀƬǈŭơƨǨǴǰƬǳơǁȁǀƳ -I 68 ƨǧƾȀƬǈŭơƨǨǴǰƬǳơǵȂȀǨǷ -II 69 ƨǧƾȀƬǈŭơƨǨǴǰƬǳơƝƽƢƦǷȁǦȇǂǠƫ -1-II 71 ƨǧƾȀƬǈŭơƨǨǴǰƬǳơǪȈƦǘƫǱƢů -2-II 72 ƨǧƾȀƬǈŭơƨǨǴǰƬǳơƔơǁȁƨǼǷƢǰǳơƨǨǈǴǨǳơ -3 -II 75 ƨǧƾȀƬǈŭơƨǨǴǰƬǳơǪȈƦǘƫǲƷơǂǷ -III

(10)



 

75 ǩȂǈǳơƢȀǯǂŹŖǳơƨǨǴǰƬǳơ -1-III 75 ƶƥǂǳơǥơƾǿƗȁȃƾŭơƨǴȇȂǗƩƢǠȈƦŭơǖƦǓ -1-1-III 76 ƱƢƬǻȍơǕȂǘƻƨǴǰȈǿ -2-1-III 76 ǥƾȀƬǈŭơǞȈƦǳơǂǠǇƾȇƾŢ -3-1-III 76 ǥƾȀƬǈŭơƶƥǂǳơǊǷƢǿƾȇƾŢ -4-1-III 77 ƢđƵȂǸǈŭơƨǨǴǰƬǳơƾȇƾŢ -5-1-III 77 ƲƬǼŭơȃȂƬǈǷȄǴǟƨǧƾȀƬǈŭơƨǨǴǰƬǳơ -2-III 77 ƲƬǼŭơȃȂƬǈǷȄǴǟƨǧƾȀƬǈŭơƨǨǴǰƬǳơƾȇƾŢ -1-2-III 80 ƲƬǼŭơȃȂƬǈǷȄǴǟƨǧƾȀƬǈŭơƨǨǴǰƬǳơƨȈǴǸǟǖƦǓ -2-2-III 80 ƩƢƦǯǂŭơȃȂƬǈǷȄǴǟƨǧƾȀƬǈŭơƨǨǴǰƬǳơ -3-III 80 ƨȈǈȈƟǂǳơǦƟƢǛȂǴǳƨǧƾȀƬǈŭơƨǨǴǰƬǳơƾȇƾŢ -1-3-III 81 ƩƢƦǯǂǸǴǳƨǧƾȀƬǈŭơƨǨǴǰƬǳơƾȇƾŢ -2-3-III 81 ƨǧƾȀƬǈŭơƨǨǴǰƬǳơǪȈǬŢĿƧƾǟƢǈŭơƩƢȈǼǬƬǳơ- IV 81 ƨǨǴǰƬǳơǶȈƴŢ ƩƢȈǼǬƫ -1- IV 82 (ǮǰǨŭơǲȈǴƸƬǳơ)ƨȈǈǰǠǳơƨǇƾǼŮơ -1-1- IV 82 ƨȈǈǰǠǳơƨǇƾǼŮơǵȂȀǨǷ -1-1-1- IV 83 ƨȈǈǰǠǳơƨǇƾǼŮơǪȈƦǘƫǲƷơǂǷ -2-1-1- IV 83 ƨǸȈǬǳơƨǇƾǼǿ -2-1- IV 83 ƨǸȈǬǳơƨǇƾǼǿǵȂȀǨǷ -1-2-1- IV 85 ƨǸȈǬǳơƨǇƾǼǿǪȈƦǘƫǲƷơǂǷ -2-2-1- IV 86 ƧƽȂŪơƨǨȈǛȁǂǌǻ -3-1- IV 87 ƧƽȂŪơƨǨȈǛȁǂǌǻǵȂȀǨǷ -1-3-1- IV 90 ƧƽȂŪơƨǨȈǛȁǂǌǻǪȈƦǘƫǲƷơǂǷ -2-3-1- IV 91 ƨǧƾȀƬǈŭơƨǨǴǰƬǳơǡȂǴƦǳƧƾǟƢǈǷƨȈǸǯƧơƽƘǯ ƾȈǬǳơƨǬȇǂǗ -2- IV 93 ƨǏȐƻ

(11)



 

94 -120 ƩơȁǄǤǳƢƥALZINCƨǈǇƚŠƨȈǻơƾȈŭơƨǇơǁƾǳơ :ǞƥơǂǳơǲǐǨǳơ 94 ƾȈȀŤ 95 ƨǈǇƚŭơŉƾǬƫ -I 95 ALZINCƨǈǇƚŠǦȇǂǠƬǳơ -1-I 97 ALZINCƨǈǇƚŭȆǴǰȈŮơǶȈǜǼƬǳơ -2-I 98 ALZINCƨǈǇƚǷĿśǈƸƬǳơƨȈǴǸǟ -3-I 100 ƨǈǇƚŭơĿȆƳƢƬǻȍơǵƢǜǼǳơ -II 100 ȆƳƢƬǻȍơǵƢǜǼǳơƩƢƳǂűȁƩȐƻƾǷ -1-II 100 ȆƳƢƬǻȍơǵƢǜǼǳơƩȐƻƾǷ -1-1-II 101 ȆƳƢƬǻȍơǵƢǜǼǳơƩƢƳǂű -2-1-II 101 ƨȈƳƢƬǻȍơƨǬȇǂǘǳơ -2-II 104 ƨǈǇƚŭơĿƨȈƠȈƦǳơƧǁơƽȍơȁƧƽȂŪơƧǁơƽƛ -3-II 104 ƨǈǇƚŭơĿƧƽȂŪơƧǁơƽƛ -1-3-II 105 ƨǈǇƚŭơĿƨȈƠȈƦǳơƧǁơƽȍơ -2-3-II 106 ƨǈǇƚŭơĿǦȈǳƢǰƬǳơƧǁơƽƛ -III 106 ƨǈǇƚŭơ ĿƨȈǴǰǳơǦȈǳƢǰƬǳơǭȂǴǇƨǇơǁƽ -1-III 108 ƨǈǇƚŭơĿƱƢƬǻȍơǦȈǳƢǰƫƨǇơǁƽ -2-III 110 ƨǧƾȀƬǈŭơƨǨǴǰƬǳơƨǬȇǂǗǵơƾƼƬǇƢƥƨǈǇƚŭơĿƨǨǴǰƬǳơƧǁơƽƛ -3-III 111 ƨǧƾȀƬǈŭơƨǨǴǰƬǳơǡȂǴƦǳǵƾŮơǲȈǴŢƨǬȇǂǗǵơƾƼƬǇơ -1-3-III 113 ƨǧƾȀƬǈŭơƨǨǴǰƬǳơǡȂǴƦǳƨǸȈǬǳơǲȈǴŢƨǬȇǂǗǵơƾƼƬǇơ -2-3-III 114 ƨǧƾȀƬǈŭơƨǨǴǰƬǳơǡȂǴƦǳƾȈǬǳơƨǬȇǂǗǵơƾƼƬǇơ -3-3-III 115 ƨȈǓƢȇǂǳơƨǣƢȈǐǳơ -1-3-3-III 120 ƨǏȐƻ 121 ƨǷƢǟƨŤƢƻ 124 ǞƳơǂŭơ

(12)

(13)





  ǲǰǌǳơ ) 1 -1 :( ǦȈǳƢǰƬǳơƨȈǼƥǁȂǘƫ 09 ǲǰǌǳơ ) 1 -2 :( ǂƟƢǈŬơȁǱȂǏȋơȁƩƢǧȁǂǐŭƢƥǦȈǳƢǰƬǳơƨǫȐǟ 10 ǲǰǌǳơ ) 1 -3 :( ƨǨǴǰƬǳơƧǁơƽƛǵƢǜǻǶȈǸǐƫ 16 ǲǰǌǳơ ) 1 -4 :( ƨǨǴǰƬǳơǲȈǸŢǆǇƗ 18 ǲǰǌǳơ ) 1 -5 :( ƨǈǻƢƴƬŭơǵƢǈǫȋơƨǬȇǂǘƥƨȈǴǰǳơƨǨǴǰƬǳơƣƢǈƷ 20 ǲǰǌǳơ ) 1 -6 :( ƧŚǤƬŭơƨǨǴǰƬǳơȄǴǟǊǷƢŮơ 22 ǲǰǌǳơ ) 1 -7 :( ƧŚǤƬŭơƨǨǴǰƬǳơȄǴǟǊǷƢŮơ ) ƧǂǋƢƦŭơȁƗ ( ƨŷƢǈŭơȁ 24 ǲǰǌǳơ ) 1 -8 :( ƨǴǷƢǌǳơƧƽȂŪơƧǁơƽƛǁȂǘƫ 26 ǲǰǌǳơ ) 1 -9 :( ƨǴǷƢǌǳơƧƽȂŪơƧǁơƽƛƲƟƢƬǻ 29 ǲǰǌǳơ ) 1 -10 :( ǵƢǜǻǪȈƦǘƫǂǏƢǼǠǳƨǳƽƢƦƬŭơƨǫȐǠǳơ JIT 31 ǲǰǌǳơ ) 2 -1 :( ǵƢǜǼǳƨȈǇƢǇȋơƩƢǬǧƾƬǳơ ABC 40 ǲǰǌǳơ ) 2 -2 :( ǵƢǜǼǳƨȈǈȈƟǂǳơƝƽƢƦŭơ ABC ǶƴūơǅƢǇƗȄǴǟǦȈǳƢǰƬǳơǲƥƢǬǷ 41 ǲǰǌǳơ ) 2 -3 :( ǕƢǌǼǳơǅƢǇƗȄǴǟƨǨǴǰƬǳơǵƢǜǻƩơȂǘƻȁǲƷơǂǷ 45 ǲǰǌǳơ ) 2 -4 :( ºǳƨǘǌǻȋơǅƢǇƗȄǴǟƧǁơƽȍơƱƿȂŶ I CAM -47 ǲǰǌǳơ ) 2 -5 :( ƶǴǘǐǷǲǏƗ kaizen 54 ǲǰǌǳơ ) 2 -6 :( ºǳơƨǴǜǷ kaizen 56 ǲǰǌǳơ ) 2 -7 :( ǂǸƬǈŭơśǈƸƬǳơƨǨǴǰƫȁƨǧƾȀƬǈŭơƨǨǴǰƬǳơśƥƨǫȐǠǳơ 58 ǲǰǌǳơ ) 2 -8 :( ǂǸƬǈŭơśǈƸƬǳơƨǨǴǰƫƨȈǴǸǟ 59 ǲǰǌǳơ ) 2 -9 :( ƩơǁƢǈǷ ǂǸƬǈŭơśǈƸƬǳơƨǨǴǰƫ 60 ǲǰǌǳơ ) 2 -10 :( ƧƢȈƷƧǁȁƽ ƨǨǴǰƬǳơ 62 ǲǰǌǳơ ) 2 -11 :( ƨȈǴǰǳơƧƢȈūơƧǁȁƽƨǨǴǰƫ : ǦȈǳƢǰƬǳơȁƢđƾȀǠƬŭơǦȈǳƢǰƬǳơśƥƨǫȐǠǳơ ƧƾƦǰƬŭơ 64 ǲǰǌǳơ ) 3 -1 :( ƨǧƾȀƬǈŭơƨǨǴǰƬǳơǲǏƗ 67 ǲǰǌǳơ ) 3 -2 :( ƨǨǴǰƬǳơƧǁơƽȍňƢƥƢȈǳơǲƻƾŭơȁĺǂǤǳơǲƻƾŭơ 71 ǲǰǌǳơ ) 3 -3 :( ƨǧƾȀƬǈŭơƨǨǴǰƬǳơƾȇƾŢƩơƔơǂƳƛ 72 ǲǰǌǳơ ) 3 -4 :( ƨǨǴǰƬǳơǒǨŬȆƴȈƫơǂƬǇȏơȅƾƸƬǳơƾȇƾŢ 79

(14)





  ǲǰǌǳơ ) 3 -5 :( ƧƽȂŪơƨǨȈǛȁǂǌǻƶǴǘǐǷǲǏƗ 88 ǲǰǌǳơ ) 3 -6 :( ƧƽȂŪơƪȈƥ 89 ǲǰǌǳơ ) 3 -7 :( ƧƽȂŪơƨǨȈǛȁǂǌǻǲƷơǂǷ 91 ǲǰǌǳơ ) 4 -1 :( ƩƢǠȈƦǷƤǈǻ ALZINC ƨǼǈǳ 2013 97 ǲǰǌǳơ ) 4 -2 :( ǞǼǐǷĿƱƢƬǻȍơƨǬȇǂǗ ALZINC 103 ǲǰǌǳơ ) 4 -3 :( ƲƬǼǷǲǰǳƨȈǴǰǳơǦȈǳƢǰƬǳơǁȂǘƫ 107 ǲǰǌǳơ ) 4 -4 :( ƨǼǈǳƱƢƬǻȍơǦȈǳƢǰƫ 2013 108 ǲǰǌǳơ ) 4 -5 :( ǮǻǄǳơȁǮǻǄǳơƾȈǈǯƗǹƾǠŭơǭȐȀƬǇơȁƱƢƬǻƛ 109 ǲǰǌǳơ ) 4 -6 :( ƨǼǈǳƱơǂƼƬǇȏơǱƾǠǷ 2013 112

(15)



15 ƨǨǴǰƬǳơƧǁơƽƛǵƢǜǼǳƱȁƽǄŭơǄȈǯǂƬǳơ :(1-1)ǱȁƾŪơ 100 ƨƠȈƦǳơȄǴǟƨǜǧƢƸǸǴǳƪǬǨǻƗŖǳơƩơǁƢǸưƬǇȏƢƥƨǏƢŬơƨȈǳƢŦȍơƨǨǴǰǳơ :(1-4)ǱȁƾŪơ 100 ALZINC ƨǈǇƚŭȆƳƢƬǻȍơǵƢǜǼǳơƩȐƻƾǷǁȂǘƫ:(2-4)ǱȁƾŪơ 101 ALZINCƨǈǇƚŭƱƢƬǻȍơǶƴƷǁȂǘƫ:(3-4)ǱȁƾŪơ 104 ƲƬǼǷǲǯƩƢǻȂǰŭœǈǼǳơƤȈǯǂƬǳơ :(4-4)ǱȁƾŪơ 105 ƲƬǼǷǲǰǳƨȈƟƢȇǄȈǨǳơǎƟƢǐŬơ :(5-4)ǱȁƾŪơ 105 2014ƨǼǈǳƨƠȈƦǳơƧǁơƽƛǵƢǜǻǥơƾǿƗ :(6-4)ǱȁƾŪơ 107 ƲƬǼŭơǝȂǻƤǈƷ ALZINCƨǈǇƚŭƨȈǴǰǳơǦȈǳƢǰƬǳơǁȂǘƫ:(7-4)ǱȁƾŪơ 108 2013ƨǼǈǳƱƢƬǻȍơǦȈǳƢǰƫ :(8-4)ǱȁƾŪơ 109 ƩȐǿƚŭơƤǈƷƨǈǇƚŭơǱƢǸǟǞȇǃȂƫǁȂǘƫ :(9-4)ǱȁƾŪơ 110 ǱƢǸǠǳơǦȈǳƢǰƫǁȂǘƫ :(10-4)ǱȁƾŪơ 110 ƲƬǼǷǲǰǳǥƾȀƬǈŭơǂǠǈǳơ :(11-4)ǱȁƾŪơ 111 ƲƬǼǷǲǰǳǥƾȀƬǈŭơƶƥǂǳơ :(12-4)ǱȁƾŪơ 111 ƨǧƾȀƬǈŭơƨǨǴǰƬǳơƣƢǈƷ :(13-4)ǱȁƾŪơ 118 ƨȈǳƢŦȍơƨǨǴǰƬǳơȁƨȈƳƢƬǻȍơƩƢȈǸǰǳơ :(14-4)ǱȁƾŪơ 119 ƾȈǬǳơƨǬȇǂǗȁƨǧƾȀƬǈŭơƨǨǴǰƬǳơǪȈƦǘƫƾǠƥȁǲƦǫƲƟƢƬǼǳơƨǻǁƢǬǷ :(15-4)ǱȁƾŪơ

(16)

(17)



ƩƢǷȂǴǠŭơ ƢȈƳȂǳȂǼǰƫ ǱƢů Ŀ ƧŚƻȋơ ƨǻȁȉơ Ŀ ŃƢǠǳơ ƢǿƾȀǋ Ŗǳơ ƨǴƟƢŮơ ƩơǁȂǘƬǳơ ǹƛ ƨȈŭƢǠǳơƨǈǧƢǼŭơƧƾƷǺǷƽơǃȅǀǳơȅƽƢǐƬǫȏơƵƢƬǨǻȏơƤǻƢƳńƛǞȈǼǐƬǳơƢȈƳȂǳȂǼǰƫȁ ƧȂǘǇǞǷ ƨȈǻȁǂƬǰǳȏơƧǁƢƴƬǳơǞǇȂƫȁƪȈǻǂƬǻȏơ ƩơŚǤƬǷƩơƿƨȇƽƢǐƬǫơƨƠȈƥĿǱƢǸǟȋơƩƢǸǜǼǷƪǴƻƽƗ ƧƾȇƾƳ ȆǴƄơǮǴȀƬǈŭơƧǂǰǧƢȀȈǧƪȈǤǳƗ ǺǷƔȐǸǠǳơƩƢǠǫȂƫȁƩƢƦǣǁȄǴǟŐǯƗǄȈǯǂƬǳơƶƦǏƗȁ ƧƽȂŪơƮȈƷ ¡ ƩƢǷƾŬơȁǞǴǈǴǳȆǨȈǛȂǳơƔơƽȋơȁǂǠǈǳơ . ȁ ȈǼǐƬǳơƨǸǜǻƗǁȂȀǛȃƽƗƾǬǳ ƽƾƄơƪǫȂǳơĿƱƢƬǻȍơǵƢǜǼǯƨưȇƾūơǞ ŅȉơƱƢƬǻȍơǵƢǜǻȁ ƨǴǷƢǌǳơƧƽȂŪơƧǁơƽƛƤǻƢƳńƛǪȈǋǂǳơǞȈǼǐƬǳơǵƢǜǻȁǹǂŭơǞȈǼǐƬǳơǵƢǜǻȁ ƧƢȈƷƧǁȁƽǂǐǫńƛ ƬǼŭơ ƩƢƴ ǹȁǄƼŭơǑƢǨŵơȁ ȁ ƱƢƬǻȍơǕȂǘƻǹƗƢǸǯơǂƫơȂƫǂưǯƗȁǝǂǇƗǲǰǌƥƩƢƴƬǼŭơǁȂǘƫ ơƾȈǬǠƫǂưǯƗƪƸƦǏƗ ƫǁơȁ ƪǬǴƻƩơǁȂǘƬǳơǽǀǿǞȇǃȂƬǳơǦȇǁƢǐǷƩƽơǃȁƩƢǠȈƦŭơǶƴƷǞǨ ơǦȈǳƢǰƬǴǳǲǔǧƗȆǟȁȁǶȀǨǳƨƳƢūơ ƩƢǈǇƚŭơǲƦǫǺǷƢǿƾȈǳȂƫǶƬȇŖǳ ¡ ȁ ƨȇƾȈǴǬƬǳơǶǜǼǳơƪƸƦǏƗ ǺǟƧǄƳƢǟǦȈǳƢǰƬǳơƧǁơƽȍ ǞǷǵƔơȂƬƫŖǳơƨǸƟȐŭơƩƢǷȂǴǠŭơŚǧȂƫ ƨƠȈƦǳơǽǀǿƩƢƦǴǘƬǷ ƶƦǏƗŖǳơȁ ƯƘƫƢŮ ŚƦǯŚ ǦȈǳƢǰƬǳơǭȂǴǇȁǲǰȈǿȄǴǟ . ƨȇƾȈǴǬƬǳơǦȈǳƢǰƬǳơǶǜǼǧ ƨƠȈƥƩƢƳƢȈƬƷơœǴƬǳƩƘǌǻ ƨȈǼǧƩƢǨǏơȂǷƩơƿƨȈǘŶƩƢƴƬǼŭŚƦǯǶƴŞƱƢƬǻȍơǅƢǇƗȄǴǟǵȂǬƫŖǳơȁƨȇƾȈǴǬƬǳơǞȈǼǐƬǳơ ƧƾǬǠŭƢƥ ƪǈȈǳ ƢȀƬǘǌǻƗȁ ǖǇȂƬǷ ȁƗ ŚǤǏ ƩƢǈǇƚŭơ ǶƴƷ ǹƗ ƤǻƢƳ ńƛ ƧǂǬƬǈǷȁ ƧƽƾŰ ƧƽƢƷ Śǣ ƨǈǧƢǼŭơȁ ƩƢǷȂǴǠŭơȁ ƩƢǻƢȈƦǳơ ŚǧȂƫ ȄǴǟ ǂǐƬǬȇ ǦȈǳƢǰƬǳơ Ƨǁơƽƛ ǺǷ ǥƾŮơ ǹƢǯȁ ƩơǁơǂǬǳơƿƢţơȁƨƷƢƬŭơƽǁơȂǸǴǳǲưǷȋơǱȐǤƬǇȏơǪȈǬŢǺǷƢȀǼǰŻǲǰǌƥƧǁơƽȎǳƨȈǨȈǳƢǰƬǳơ . ǂưǯȋơȁƧƾȇƾŪơƲǿƢǼŭơǺǷƾȇƾǠǳơǂȇȂǘƫĻƨȈǈǧƢǼƬǳơƨƠȈƦǳơǽǀǿƭơƾƷƗƨƦǯơȂǷǲƳƗǺǷȁ ǐƫǲƳƗǺǷƨǻȁǂǷ ǦȈǳƢǰƬǳơƧǁơƽȍƨǳƢǠǧƨǸǜǻƗǶȈǸ ȄǴǟƨǨǴǰƬǳơǵƢǜǻƨǸǜǻȋơǽǀǿǶǿƗǺǷȁ śǈƸƬǳơƨǨǴǰƫǵƢǜǻȁƨǧƾȀƬǈŭơƨǨǴǰƬǳơǵƢǜǻȁǕƢǌǼǳơǅƢǇƗȄǴǟƧǁơƽȍơǵƢǜǻȁǕƢǌǼǳơǅƢǇƗ ǂǸƬǈŭơ . ǶǜǼǳơńƛƨȀƳȂŭơƩơƽƢǬƬǻȏơǺǷƾȇƾǠǳơĿȐƫĿƢǿŚǣȁƨǸǜǻȋơǽǀǿƪŷƢǇƾǬǳȁ ƽȍƨȇƾȈǴǬƬǳơ ƢȀȈǧǁȂǐǬǳơǾƳȁƗȁƨǨǴǰƬǳơƧǁơ .

(18)



ƨǨǴǰƬǳơƧǁơƽȍƨưȇƾūơǲƻơƾŭơǶǿƗśƥǺǷƨǧƾȀƬǈŭơƨǨǴǰƬǳơǵƢǜǻŐƬǠȇȁ ǽƽƢǸƬǟơĻȅǀǳơȁ ŃƢǠǳơƔƢŴƗǞȈŦĿƧƾƟơǂǳơƩƢǯǂǌǳơǺǷƽƾǟǲƦǫǺǷƾȇơǄƬǷǲǰǌƥ ńƛĽǺǷȁǹƢƥƢȈǳơǺǷƢǫȐǘǻơ ƢȈǳơǂƬǇƗȁƧƾƸƬŭơƩƢȇȏȂǳơȁƢƥǁȁƗ ¡ ǽǁƢƦƬǟƢƥ ƽǂůǆȈǳȁƵƢƥǁȋơǖȈǘƼƬǳƨȇƢǤǴǳȆƴȈƫơǂƬǇơƲĔ ƨǴȈǇȁ ǖǬǧ ǦȈǳƢǰƬǳơ ǺǷ ƾƸǴǳ ¡ 1 ǧ ƧƢȈƷ Ƨǁȁƽ ǦȈǳƢǰƫ ǺǷ ƾūơ ńƛ ǥƾȀȇ ȅǀǳơ ǕƢǌǼǳơ ȂȀ ȁ ƨȇƽƢǸƬǟȏơȁ ƧƽȂŪơ ǹƢǸǓ ǞǷ ƧƾȇƾŪơ ƩƢƴƬǼŭơ ŭơ ǱȐƻ ǺǷ ȃǂƻȋơ ƨȈǯȐȀƬǇȏơ ƩƢƦǴǘƬ ǦȈǳƢǰƬǳơ ǒǨŬ ƨǼǰǸŭơ ǁƢǰǧȋơ ǲǯ ƨǇơǁƽ ǲƷơǂǷ ƔƢǼƯƗ ǳơ ȁ ǖȈǘƼƬ ȁ ƭȂƸƦǳơ ƔơǂƳƛ ǂȇȂǘƬǳơ ƥƨǬǴǠƬŭơ Ƣ ƱƢƬǻȍ . 2 ƨȈǳƢǰǋȍơƵǂǗ : ƧƽƢūơƨǈǧƢǼŭơǲǛĿ ƨȇƽƢǐƬǫȏơƩƢǈǇƚŭơƢȀǌȈǠƫŖǳơ ǙƢǨūơǞǷƨȈǨȈǳƢǰƫƧǄȈǷǪȈǬŢƶƦǏƗ ǱƢǸǟȋơǱƢůĿǁơǂǸƬǇȏơȁƔƢǬƦǴǳƢȇǁȁǂǓơǂǷƗƩƢǷƾŬơȁǞǴǈǴǳȆǨȈǛȂǳơƔơƽȋơȁƧƽȂŪơȄǴǟ ǆǰǠǳơǆȈǳȁǂǠǈǳơǑǂǨȇǺǷȂǿƶƦǏƗǩȂǈǳơǹȋ ńƛƩƢǈǇƚŭơǺǷƾȇƾǠǳƢƥǞǧƽǂǷȋơơǀǿ ȀǼŭơȄǴǟǵȂǬȇǾǻȂǯƨǧƾȀƬǈŭơƨǨǴǰƬǳơƣȂǴǇƗƱƢȀƬǻơ ǩȐǘǻȏơȅƗƨǨǴǰƬǳơƾȇƾŢĿȆǈǰǠǳơƲ ơƿƛǾȈǧƣȂǣǂŭơƶƥǂǳơǪȈǬŢǲƳƗǺǷƲƬǼŭơƢđǞǼǐȇǹƗƤŸŖǳơƨǨǴǰƬǳơƾȇƾƸƬǳǩȂǈǳơǂǠǇǺǷ ǞǫȂƬŭơǞȈƦǳơǂǠǈƥǞȈƥ . ƨȈǳƢƬǳơƨȈǳƢǰǋȍơƵǂǗǺǰŻƢǼǿǺǷȁ : ǦȈǳƢǰƬǳơǒȈǨƼƬǳƨǧƾȀƬǈŭơƨǨǴǰƬǳơǵơƾƼƬǇơǺǰŻǦȈǯ ƨȇǂƟơǄŪơƨȇƽƢǐƬǫȏơƨǈǇƚŭơĿ Ŀ ƨưȇƾūơǞȈǼǐƬǳơƨƠȈƥǲǛ ƢȀǼȈƥǺǷƨȈǟǂǧƩȏƙƢǈƫƧƾǟȄǴǟƨƥƢƳȍƢƥǵȂǬǼǇƨȈǳƢǰǋȍơǽǀǿǱȐƻǺǷ : 1

Ansari.S et al, Target Costing: Uncharted Research Territory, Handbook of Management Accounting Research, vol 2, Elsevier, 2007,p 508

2_{Smith.M, Performance, Measurement & Management, A startegic approach to}

(19)



1 -ơƿƢŭ ƪƸƦǏƗ ƨǸǜǻƗ ǦȈǳƢǰƬǳơ ƨȇƾȈǴǬƬǳơ ȏ ǵƔȐƬƫ ƩƢȈǘǠŭơȁ ƧƾȇƾŪơ ƨƠȈƦǴǳ ƨȇƽƢǐƬǫȏơ 2 -ƢǷ Ȇǿ ǆǇȋơ Ŗǳơ ǵȂǬƫ ƢȀȈǴǟ ƨǸǜǻȋơ ƨưȇƾūơ ȍ Ƨǁơƽ ǦȈǳƢǰƬǳơ ȁ ƢǷ ȃƾǷ ƢǿŚƯƘƫ ȄǴǟ ƨǨǴǰƬǳơǒȈǨţ 3 -ƢǷ Ȇǿ ƩƢǷȂǬǷ ƩƢȈǳƕȁ ǲǸǟ ǵƢǜǻ ƨǧƾȀƬǈŭơƨǨǴǰƬǳơ ƢǷȁ ȅǀǳơ ǽǄȈŻ ǽŚǣǺǟ ǺǷ ƨǸǜǻȋơ ¿ 4 -ǲǿ ǂǧȂƬƫ ƨǈǇƚŭơ ƨȇƽƢǐƬǫȏơ ƨȇǂƟơǄŪơ ȄǴǟ ƩƢƦǴǘƬŭơ ƨȈǼǨǳơ ƨȈƟơǂƳȍơȁ ǪȈƦǘƬǳ ƣȂǴǇƗ ƨǧƾȀƬǈŭơƨǨǴǰƬǳơ ƣƢƦǇƗ ǝȂǓȂŭơǁƢȈƬƻơ : ƩƢǈǇƚŭơ ƢǿƾȀǌƫ Ŗǳơ ƨȈǨȈǳƢǰƬǳơ ƨǈǧƢǼŭơ ǲǛ Ŀ ƨǤǳƢƦǳơ ǾƬȈŷȋ ơǂǜǻ ǝȂǓȂŭơ ǁƢȈƬƻơ Ļ ńƛƩƢǷƾŬơȁƗƩƢƴƬǼŭơƧƽȂƳȁƔơƽƗȄǴǟǙƢǨūơǞǷƨǨǴǰƬǴǳĺƢŸȍơǒȈǨƼƬǳƢǧƨȇƽƢǐƬǫȏơ ȆǈȈƟǂǳơ ƵƢƬǨŭơ ƪƸƦǏƗ ƔȐǸǠǳơ ƩƢƦǴǘƬǷ ǪȈǬŢ ƤǻƢƳ ŭơ ǽǀŮ ƶǸǈȇ ȅǀǳơ ǹƗ ǺǷ ƩƢǈǇƚ ŖǳơƨȈǼǗȂǳơƩƢǇơǁƾǳơƨǴǫńƛƨǧƢǓȍƢƥơǀǿƨȈǈǧƢǼƬǳơƨƠȈƦǳơǽǀǿǲǛĿƧƢȈūơƾȈǫȄǴǟǂǸƬǈƫ ƨȇƽƢǐƬǫȏơƨǈǇƚŭơĿƨǨǴǰƬǳơǒȈǨƼƬǳȆƴȈƫơǂƬǇơƣȂǴǇƘǯƨǧƾȀƬǈŭơƨǨǴǰƬǳơǲƻƾǷƪǳȁƢǼƫ ƩȏȂŢƧƾǟǊȈǠƫƪƸƦǏƗŖǳơȁƨȇǂƟơǄŪơ ȃǂƻȋơȆǿ ȈǸǠǳơƩȏȂƸƬǳơǲǛĿ ƢŮǑǂǠƬȇŖǳơƨǬ ȅǂƟơǄŪơƽƢǐƬǫȏơ . ŷƗ ƨȈ ƨǇơǁƾǳơ : ǺǸǰƫ ǞȈǼǐƬǳơƨƠȈƥǲǛĿǦȈǳƢǰƬǳơƧǁơƽȍƨưȇƾūơǲƻơƾŭơǱȁƢǼƬƫƢĔȂǯĿƨǇơǁƾǳơǽǀǿƨȈŷƗ ơǂƻƚǷǂȀǛȅǀǳơȁƨǧƾȀƬǈŭơƨǨǴǰƬǳơǲƻƾǷȄǴǟƔȂǔǳơǖǴǈƫȁƨưȇƾūơ Ŀ ƾȇƾǠǳơ ǺǷ ƩƢǇơǁƾǳơ ƭƢŞȋơȁ ƾƷƘǯ ǶǿƗ Ƕǜǻ Ƨǁơƽƛ ǦȈǳƢǰƬǳơ ƨưȇƾūơ ƤǇƢǼƬȇǾǻȋ ǞǷ ƨȇȂǬƫ ƨȈǈǧƢǼƫ ƨǈǇƚŭơ Ŀ ƨȀƳơȂǷ ƩƢȇƾŢ ǱƢǸǟƗ ǵȂȈǳơ ¡ ƮȈƷ ǾƬǷƾƼƬǇơ ƩƢǟȁǂǌŭơ ƧƾƟơǂǳơ Ŀ ǹƢƥƢȈǳơ Ŀȁ Ǳȁƾǳơ ƨǷƾǬƬŭơ ȃǂƻȋơ Ŀ ǒȈǨţ ǦȈǳƢǰƬǳơ ǂȇȂǘƫȁ ƩƢƴƬǼŭơ .

(20)



ǳơƨȈŷƗļƘƫȁ ƨǇơǁƾ ǱƢĐơơǀǿĿƢǻȂǬƦǇǺǷƨǧǂǠǷȁƧŐƻǺǷƧƽƢǨƬǇȏơƧǁȁǂǓĿƢǔȇƗ ƨǳȁƢŰȁ ǪȈƦǘƫ ơǀǿ ǵƢǜǼǳơ Ŀ ƩƢǟȁǂǌŭơ ƨȈǟƢǼǐǳơ Ūơ ƨȇǂƟơǄ Ȇǰǳ ƫ ǺǰǸƬ ǺǷ ƨƦǯơȂǷ ǁȂǘƬǳơ ǲǏƢūơ ǵȂȈǳơ Ŀ ǱƢĐơ ȆǟƢǼǐǳơ ǪȈǬŢȁ ƾȇǄŭơ ǺǷ ǵƾǬƬǳơ . ƨǇơǁƾǳơǥơƾǿƗ : ǥƾē ǽǀǿ ƨǇơǁƾǳơ ńƛ ǪȈǬŢ ƢǷ ļƘȇ : -ǦȈǳƢǰƬǳơƧǁơƽƛǶǜǻȄǴǟƢǿŚƯƘƫƨȈǨȈǯȁƨưȇƾūơǞȈǼǐƬǳơƨǸǜǻƗǶǿƗȄǴǟǥǂǠƬǳơ . -ƨưȇƾūơǞȈǼǐƬǳơƨƠȈƥƩơŚǤƬŭƨƥƢƴƬǇȏơĿƨǨǴǰƬǳơƧǁơƽȍƨưȇƾūơǶǜǼǳơƨȈŷƗǁƢȀǛƛ . -ƧơƽƘǯƨǧƾȀƬǈŭơƨǨǴǰƬǳơǲƻƾǷǃơǂƥƛ ƨȈƴȈƫơǂƬǇƛ ȄǴǟǙƢǨūơǞǷƨǨǴǰƬǳơĿƧƽƢȇǂǳơǪȈǬƸƬǳ ȁƔơƽƗ ƽȂƳ Ƨ ƔȐǸǠǳơƩƢƦǴǘƬǷǁƢƦƬǟȏơśǠƥǀƻȋơǞǷƩƢƴƬǼŭơ . -Ɨǃơǂƥƛ ŷ ƨǧƾȀƬǈŭơƨǨǴǰƬǳơǪȈǬŢĿƧƾǟƢǈǷƨȈǸǯƧơƽƘǯƾȈǬǳơƨǬȇǂǗƨȈ . -ƔơǂƳƛ ƨǇơǁƽ ƨȈǻơƾȈǷ ǥǂǠƬǴǳ ȄǴǟ ȃƾǷ ƨȈǻƢǰǷƛ ǪȈƦǘƫ ǵƢǜǻ ǰƬǳơ ƨǨǴ ƨǧƾȀƬǈŭơ Ŀ ƩƢǟȁǂǌŭơ ƨȈǟƢǼǐǳơ Ūơ ƨȇǂƟơǄ . ǞƦƬŭơƲȀǼŭơ : ȈǇ ǶƬ ƽƢǸƬǟȏơ Ŀ ƢǼƬǇơǁƽ ơǀŮ ǝȂǓȂŭơ ȄǴǟ ƲȀǼŭơ ȆǨǏȂǳơ ȆǴȈǴƸƬǳơ ĿǩǂǘƬǼǇƮȈƷ ƨǧƾȀƬǈŭơƨǨǴǰƬǳơǲƻƾǷǱȁƢǼƫȁƨǨǴǰƬǳơƧǁơƽƛĿƨưȇƾūơȁƨȇƾȈǴǬƬǳơǲƻơƾŭơńƛȅǂǜǼǳơǪǌǳơ ȃȂƬǈǷȄǴǟƨǧƾȀƬǈŭơƨǨǴǰƬǳơǲƻƾǷǪȈƦǘƫǱȁƢƸǼǈǧȆǬȈƦǘƬǳơǪǌǳơĿƢǷƗǲȈǐǨƬǳơǺǷǲǰǌƥ ƩơȁǄǤǳƢƥǮǻǄǴǳȆƟƢƥǂȀǰǳơǲȈǴƸƬǳơƧƾƷȁ . ǳơǶȈǈǬƫ ƨǇơǁƾ : ǷƨǳȁƢŰ ǝȂǓȂŭơƩƢȈưȈŞǵƢŭȎǳƢǼ ƢǼǸǫ ǶȈǈǬƬƥ ƨǇơǁƾǳơǽǀǿ ƭȐƯńƛǶǈǬǷȅǂǜǻśǬǋńƛ ǘƫȁǱȂǐǧ ƨȈǻơƾȈŭơƨǇơǁƾǳơĿǲưǸƬȇȆǬȈƦ . ƨǷƢǠǳơǶȈǿƢǨŭơńƛǱȁȋơǲǐǨǳơǱȐƻǺǷƢǼǫǂǘƫ ƠȈƥńƛĽǺǷȁƨǨǴǰƬǳơƧǁơƽȍƨȇƾȈǴǬƬǳơǲƻơƾŭơƤǻƢƳńƛƨǨǴǰƬǳơƧǁơƽƛȁƨǨǴǰƬǳƢƥƨǬǴǠƬŭơ ǞȈǼǐƬǳơƨ

(21)



ƨǨǴǰƬǳơƧǁơƽȍƨưȇƾūơƨǸǜǻȋơƢǼǳȁƢǼƫňƢưǳơǲǐǨǳơĿȁƨǨǴǰƬǳơƧǁơƽƛǶǜǻȄǴǟƢǿŚƯƘƫȁƨưȇƾūơ ǒȈǨƼƬǳ ƨȈƴȈƫơǂƬǇƛ ƧơƽƘǯ ƨǧƾȀƬǈŭơ ƨǨǴǰƬǳơ ǲƻƾǷ ƢǼǓǂǠƬǇơ ƮǳƢưǳơ ǲǐǨǳơ ǱȐƻ ǺǷȁ ǦȈǳƢǰƬǳơ ¡ Ɨ Ǟƥơǂǳơ ǲǐǨǳơ ƢǷ ǾǳȐƻ ǺǷ ƢǼǳȁƢƸǧ ƨǧƾȀƬǈŭơ ƨǨǴǰƬǳơ ǲƻƾǷ ǪȈƦǘƫ ȃȂƬǈǷ ȄǴǟ ǮǻǄǴǳƨȇǂƟơǄŪơƨǯǂǌǳơ . ƨǬƥƢǈǳơƩƢǇơǁƾǳơ : ơǀǿƢǿƢǬǴȇŖǳơƨȈŷȌǳơǂǜǻƨǧƾȀƬǈŭơƨǨǴǰƬǳơǲƻƾǷƪǳȁƢǼƫŖǳơƨȈƦǼƳȋơƩƢǇơǁƾǳơƩƽƾǠƫ ĿƧƽƢȇǂǳơǪȈǬŢĿǱƢǠǨǳơǽǁȁƾǳŃƢǠǳơƔƢŴƗǞȈŦĿǾǳƢǸǠƬǇơǝƢǋȅǀǳơȁǝȂǓȂŭơ ƢǷƗƨǨǴǰƬǳơ ƨǴȈǴǫȆȀǧƨǏƢƻƨǨǐƥǂƟơǄŪơȁƨǷƢǟƨǨǐƥƨȈǷƢǼǳơǱȁƾǳơĿƩƢǇơǁƾǳơ . ƩƢǇơǁƾǳơǽǀǿśƥǺǷȁ ƾų : 1 . ƨǇơǁƽ ƨȈǓơǁ ȅȂǘǟ ) 2008 ( ǹơȂǼǠƥ " ǁȁƽ ƨǨǴǰƬǳơ ƨǧƾȀƬǈŭơ ǲȈǴŢȁ ƨǸȈǬǳơ Ŀ ǒȈǨţ ǦȈǳƢǰƬǳơ "¡ ƨǳƢǇǁ ŚƬǈƳƢǷ ƱƢūơƨǠǷƢƳ ƨǼƫƢƥǂǔŬ . ƾǫȁ ƪǳȁƢǼƫ ǽǀǿ ƨǇơǁƾǳơ ǲƻƾǷ ƨƦǇƢƄ ǦȈǳƢǰƬǳơ ȁ ƪǫǂǘƫ ǦǴƬűńƛ ǩǂǘǳơ ƨưȇƾūơ ȁƨǨǴǰƬǳơƧǁơƽƛĿ Ļ ǄȈǯǂƬǳơ ȄǴǟ ǵơƾƼƬǇơ ƨǨǴǰƬǳơ ƨǧƾȀƬǈŭơ ǲǷƢǰƬǷǲǰǌƥƨǸȈǬǳơǲȈǴŢȁ ǒȈǨƼƬǳ ǦȈǳƢǰƬǳơ . 2 . ƨǇơǁƽ ǹƢƼƳơǁƾǸŰƽȂǸŰƔƢǈȈǷ ( 2002 ) ǹơȂǼǠƥ " ǁȁƽ ǦȈǳƢǰƬǳơ ƨǧƾȀƬǈŭơ Ŀ ǒȈǨţ ǦȈǳƢǰƬǳơ ǂȇȂǘƫȁ ƩƢƴƬǼŭơ -ƨǇơǁƽ ƨȈǻơƾȈǷ ȄǴǟ ƩƢǟȁǂǌŭơ ƨȈǟƢǼǐǳơ Ŀ ƨǼȇƾǷ ƧƾƳ ". ƨǳƢǇǁ ǄȇǄǠǳơ ƾƦǟ ǮǴŭơ ƨǠǷƢƳ ŚƬǈƳƢǷ ƪǧƾǿ ƨǇơǁƾǳơ ńƛ ǁƢȀǛƛ ǁȁƽ ǦȈǳƢǰƬǳơ ƨǧƾȀƬǈŭơ Ŀ ǒȈǨţ ǂȇȂǘƫȁ ƩƢƴƬǼŭơ Ǯǳǀǯȁ ȄǴǟ ǥǂǠƬǳơ ȃƾǷ ǪȈƦǘƫ ǵƢǜǻ ǦȈǳƢǰƬǳơ ƨǧƾȀƬǈŭơ Ŀ ƩƢǟȁǂǌŭơ ƨȈǟƢǼǐǳơ Ŀ ƨǼȇƾǷ ƧƾƳ . ƾǫȁ ƨǇơǁƾǳơƪǴǏȂƫ ńƛ ǹƗ ǵƢǜǻ ǦȈǳƢǰƬǳơ ƨǧƾȀƬǈŭơ Śǣ ǪƦǘǷ Ŀ ƩƢǟȁǂǌŭơ ƨȈǟƢǼǐǳơ Ŀ ƨǼȇƾǷ ƧƾƳ ǾǻƗȁ ǺǰŻ ǾǷơƾƼƬǇơ ƣȂǴǇƘǯ ƨȀƳơȂŭ ƨǈǧƢǼŭơ Ǒǂǧȁ ƔƢǬƦǳơ Ŀ ǩȂǈǳơ .

(22)



3 . ƨǇơǁƽ T.P Filomena. ǹȁǂƻƕȁ ) 2009 :(  ŚȇƢǠǷǂȇȂǘƫƨƥǂšƨǇơǁƾǳơǽǀǿƪǳȁƢǼƫ ƨȈǴǸǟƽȂȀŪƧǂǰƦǷƨǴƷǂǷĿƨǨǴǰƬǳơ ǂȇȂǘƫ ǶƴūơƨǘǇȂƬǷƨȈǴȇǃơǂƥǞȈǼǐƫƨǯǂǋĿśǠǷƲƬǼǷ ƨǧƾȀƬǈŭơƨǨǴǰƬǳơƱƿȂŶǪȈƦǘƫȁƵơǂƬǫơǱȐƻǺǷ ¡ ƪǷƾǫƢǸǯ ƢƳƿȂŶ ǲȈǠǨƬǳ ƨǧƾȀƬǈŭơǦȈǳƢǰƬǳơ šǪȇǂǗǺǟ ƨƟǄ ǥơƾǿƗ ĿƨǨǴǰƬǳơ ƲƬǼŭơƔơǄƳƗ ŭơ ƩơǄȈ ȁǳơ ǂǏƢǼǠ ŭơ ǄȈǯǂƬǳơǞǷƨǯǂƬǌ ǪǴƻȄǴǟ ǦȈǳƢǰƬǳơƨƦǫơǂŭŚȇƢǠǷ ǱȐƻ ƲƬǼŭơǂȇȂǘƫƨȈǴǸǟ . 4 . ƨǇơǁƽ Dekker.H ȁ Smidt.P ) 2003 :(  ƟƢƬǻ ƨǇơǁƾǳơ ǽǀǿ ƪǓǂǟ Ʋ ƨǇơǁƽ ƨȈƟƢǐǬƬǇơ ǵơƾƼƬǇơȁƽƢǸƬǟơǹƘǌƥǵơƽǂƬǈǷƗƨǏǁȂƥĿƨƳǁƾŭơƨȇƾǼǳȂŮơƩƢǯǂǌǳơĿ ƩƢȈǼǬƫ Ƨǁơƽƛ ňƢƥƢȈǳơƨǧƾȀƬǈŭơƨǨǴǰƬǳơǵƢǜǻǾƦǌƫŖǳơƨǨǴǰƬǳơ ƪǸǟǃȁ 19 ǲǏƗǺǷƨǯǂǋ 32 ƨǯǂǋ ŚǌƫȁƩƢȈǼǬƬǳơǮǴƬǳƨǨǴƬűƔƢũƗǵƾƼƬǈƫƢĔƗǺǷǶǣǂǳơȄǴǟƩƢȈǼǬƬǳơǽǀǿǲưǷǵƾƼƬǈƫƢĔƗ ǺǟǲǬƬǈǷǲǰǌƥƢǿǂȇȂǘƫĻƩƢǯǂǌǳơǮǴƫǲƦǫǺǷƨǷƾƼƬǈŭơƩƢȈǼǬƬǳơǽǀǿǹƗńƛƨǇơǁƾǳơ ňƢƥƢȈǳơƨǧƾȀƬǈŭơƨǨǴǰƬǳơǵƢǜǻ . ǡȂǴƥȄǴǟƧƾǟƢǈǷƧơƽƘǯƨȈǸǰǳơƤȈǳƢǇȋơǵơƾƼƬǇƢƥǶǬƫŃƩƢǇơǁƾǳơǽǀǿǲƳǹƗǚƷȐǻ ƨǧƾȀƬǈŭơƨǨǴǰƬǳơǲƻƾǷǪȈƦǘƫȃƾŭƨȈƟƢǐǬƬǇơƨǇơǁƽǺǟƧǁƢƦǟȂǿƢǷƢȀǼǸǧƨǧƾȀƬǈŭơƨǨǴǰƬǳơ ǘƫ ȄǴǟ ƩƾǸƬǟơ ƢǷ ƢȀǼǷȁ ƨȇƽƢǐƬǫȏơ ƩƢǈǇƚŭơ ȃȂƬǈǷ ȄǴǟ ƨǧƾȀƬǈŭơ ƨǨǴǰƬǳơ ǲƻƾǷ ǪȈƦ ƪŞȅǁơƽƛƣȂǴǇƘǯ .

 _{Filomena.T.P, Neto.F, Duffey.M, Target costing operationalization during product}

development: Model and application, Int. J. Production Economics, elsevier, 2009 

Dekker.H, Smidt.P, A survey of the adoption and use of target costing in Dutch firms,

(23)

(24)

    ƾȈȀŤ ǲǐǨǳơơǀǿǱȐƻǺǷ ǑǂǠǼǇ ǦȈǳƢǰƬǳƢƥƨǬǴǠƬŭơǶȈǿƢǨŭơǺǷƨǟȂǸĐƨȈƸȈǓȂƫƧǁȂǏ Ƨǁơƽƛȁ ǀǿǶȈǈǬƫǱȐƻǺǷƨưȇƾūơǞȈǼǐƬǳơƨƠȈƥȁǦȈǳƢǰƬǳơ ƨȈǈȈƟǁǁȁƢŰƭȐƯńƛǲǐǨǳơơ ǱȁƢǼƬǻ Ŀ ơǁȂƄơ ȁǦȈǳƢǰƬǳơƧǁơƽƛńƛǲƻƾǷǱȁȋ ǩǂǘƬǻ ńƛǾǳȐƻǺǷ ƢȀǨȈǼǐƫȁƢȀǨȇǂǠƬƥƨǨǴǰƬǳơƨȈǿƢǷ Ľ ňƢưǳơǁȂƄơǱȐƻǺǷƢǷƗƢȀǧơƾǿƗȁƢȀƬȈŷƗȁƢȀǷȂȀǨŠǦȈǳƢǰƬǳơƧǁơƽƛńƛ ǧ ǩǂǘƬǼǈ Ƨǁơƽȍơńƛ ǦȈǳƢǰƬǴǳƨȇƾȈǴǬƬǳơ ƨǴǤƬǈŭơȁƧŚǤƬŭơȁƧǂǋƢƦŭơȁƨȈǴǰǳơǦȈǳƢǰƬǳơƨǬȇǂǗȅƗ ƮǳƢưǳơǁȂƄơĿƢǷƗ ǱȁƢǼƬǼǈǧ ƨưȇƾūơǞȈǼǐƬǳơƨƠȈƥ ńƛǾǳȐƻǺǷǩǂǘƬǻȁ ƨưȇƾūơǞȈǼǐƬǳơƨƠȈƥĿƧƾƟƢǈǳơƩơŚǤƬŭơ Ľ ńƛ ǽǀǿǂƯƗ ƨƠȈƦǳơ ǦȈǳƢǰƬǳơƧǁơƽƛǶǜǻȄǴǟ .

(25)

    I -ƧǁơƽƛńƛǲƻƾǷ ǦȈǳƢǰƬǳơ I -1 -ƨǨǴǰƬǳơƨȈǿƢǷ : ƧƽȂŪơǲưǷƢȀǴưǷƨȇƽƢǐƬǫȏơƩƖǌǼŭơƵƢƴǼǳƨȈǈȈƟǂǳơǲǷơȂǠǳơƾƷƗǦȈǳƢǰƬǳơŐƬǠƫ ȁ ƪǫȂǳơ ǁƢǰƬƥȏơȁ ¡ ǪȈǬŢńƛǱȂǏȂǳơƨȈǤƥƢēƢǷƾƻȁƢȀǠǴǇƱƢƬǻƛǦȈǳƢǰƫȄǴǟƧǂǘȈǈǴǳȄǠǈƫȆȀǧǮǳǀǳ ƨǈǧƢǼŭơƩƢƴƬǼŭƢƥƨǻǁƢǬǷƲƬǼŭơƨǸȈǫƧƽƢȇǃǱȐƻǺǷǹȂƥǄǳơƢǓǁ . I -1 -1 -ǦȇǂǠƫ ƨǨǴǰƬǳơ : Ʃơƿ ƨǨǴǰƬǳơ ƨǸǴǯ ƧƢȈūơ ƤǻơȂƳ ǦǴƬƼŠ ǂǋƢƦǷ ǅƢǈǷ ǾȈǴǟ Ǆǰƫǂȇ ȅǀǳơ ƽƢǸǠǳơ ȆȀǧ ȂǬȇǕƢǌǻȁƗƨȈǴǸǟƨȇƘƥŚǰǨƬǳơ ƩƢǷƾŬơȁǞǴǈǳơǱƽƢƦƫǅƢǇƗȄǴǟǵ 1 . ƾȀǠǷǥǂǟƾǬǳȁ ƽǂƫǁƢǌƫ ƢĔƗȄǴǟƨǨǴǰƬǳơǹƾǼǴƥƨȇǁơƽȍơƨƦǇƢƸǸǴǳ " ȆũȏơȁƗȆǴǠǨǳơǩƢǨǻȍơǁơƾǬǷ ǪȈǬŢǾȈǴǟƤƫǂƬȇȅǀǳơ ǕƢǌǻȁƗƽƾŰƔȆǋ " ŉƾǬƫȁƗƲƬǼǷǞȈǼǐƫǺǟƧǁƢƦǟǹȂǰȇƾǫƨǈǇƚǸǴǳƨƦǈǼǳƢƥǕƢǌǼǳơơǀǿ ƨǷƾƻ 2 . ǹȂƦǇƢƄơƢȀǧǂǠȇȁ ƢĔƗȄǴǟ " ŖǳơƽǁơȂŭơǝȂǸů ȇ ǥƾǿǪȈǬŢǲƳƗǺǷƢđƨȈƸǔƬǳơǶƬ śǠǷ " 3 ¡ ƢǔȇƗȆǿȁ " ǹƗǕǂǌƥƢǷƨǠǨǼǷǪȈǬƸƬǳƨȀƳȂŭơƽǁơȂŭơƨȈǸǯ ƨǴƥƢǫƽǁơȂŭơǽǀǿǹȂǰƫ ƽȂǬǼǳơ ƮȈƷ ǺǷ ǅƢȈǬǴǳ " 4 ƨǴǸǠƬǈŭơ ƽơȂŭơ ǝȂǸů Ȇǿ ƨǳȁƢǗ ƱƢƬǻƛ ƨǨǴǰƫ Ǯǳƿ ȄǴǟ ǱƢưǷȁ ȆǿƨȈǧǂǐŭơƩƢǷƾŬƢǯƨǷƾƻȅƗƨǨǴǰƫǹƜǧǲưŭƢƥȁȃǂƻƗƩƢǬǨǻȁƨǴǷƢǠǳơƾȈǳơȁƤǌŬƢǯ ƨǷƾŬơǮǴƫŉƾǬƬǳǎǐƼŭơǩƢǨǻȍơǁơƾǬǷ . ƨǨǴǰƬǳƢǧǮǴȀƬǈǸǴǳƨƦǈǼǳƢƥƢǷƗ ǂǠǈǳơȆǿ . ȆǿȁƨǨǴǰƬǴǳǹƢǯǁƗƨƯȐƯǕƢƦǼƬǇơǺǰŻǶȈǿƢǨŭơǽǀǿǱȐƻǺǷȁ : 5 -ȅƽƢǐƬǫȏơƽǁȂŭơƿƢǨǼƬǇơȁƗƨȇƽƢŭơƨȈƸǔƬǳơ . -ƿƢǨǼƬǇȏơȁƗƨȈƸǔƬǳơǁơǂǫĿǁƢȈƬƻȏơ . -Ůơ ȁƗǥƾ ǳơ ȁƗǂǓƢūơĿǂƻƕȅƽƢǐƬǫơƽǁȂǷȁƗƨȇƽƢǷƨǠǨǼǷȄǴǟǱȂǐūơĿƨƦǣǂǳơȁƗƨȈǼ ǲƦǬƬǈŭơ . 1 ǹȁǂƻƕȁȆǠȈƥǂǳơƨǠŦǺǈƷǱƢǸǯ ƨȈǟƢǼǐǳơǦȈǳƢǰƬǳơƨƦǇƢŰ ńȁȋơƨǠƦǘǳơǞȇǃȂƬǳơȁǂǌǼǴǳƔơǂƯƛ 2008 Ǎ 15 2

The institut of company secretaries of india, cost and management accounting, 2013, p 02

3

Horngren et al, cost accounting-A managerial emphasis, Prentice Hall, U.S, 14thEd, 2012, p 27

4

The Institute of Cost Accountants of India, cost management accounting, 2012, p 06

5 ǺȇƾǳơǁȂǻǂǏƢǻ ȅǂƸƦǳơǲǬǼǳơǝƢǘǫĿǦȈǳƢǰƬǳơƨƦǇƢŰ ƨȇǁƾǼǰǇȍơƨȈǠǷƢŪơǁơƾǳơ 2008 Ǎ 24

(26)

    ǲǰǌǳơ ) 1 -1 :( ǦȈǳƢǰƬǳơƨȈǼƥǁȂǘƫ

Source : Lardy. P, Pigé. B, la gestion stratégique des couts, consommation de ressources et creation de valeur, édition ems, 2001, p25

ƢȀȈǴǟǪǴǘȇƧǀǨǼƬǈǷǦȈǳƢǰƫńƛǦȈǳƢǰƬǳơǶǈǬǼƫȁ ƿƢǨǼƬǇȏơƨȈǴǸǟƪǻƢǯơƿƛǦȇǁƢǐŭơǚǨǳ ǂƟƢǈƻȁƗƾƟƢǟȄǴǟǱȂǐūơǲƥƢǬǷƨȇƽƢǐƬǫơƨȈƸǔƬǯǝȂǧƾŭơǢǴƦŭơȂǿǥȁǂǐŭƢǧơƽơǂȇƛǪǬŢ ƨǟȂǧƾǷƨȇƽƢǐƬǫơƨȈƸǔƫƢĔȂǯǺǟƱǂţȏƧǁƢǈŬƢǧƨǠǨǼǷȁƗơƽơǂȇƛƿƢǨǼƬǇȏơƨȈǴǸǟǲƥƢǬȇŃơƿƛ ȈǳƢǰƫȁǪǴǘǷǲǰǌƥƾƟƢǟƢȀǴƥƢǬȇȏǺǰǳȁ ȆǿȁǱȂǏȋơǚǨǳƢȀȈǴǟǪǴǘȇȁƧǀǨǼƬǈǷŚǣǦ ƨȈǴƦǬƬǈǷǞǧƢǼǷȆǘǠƫǹƗǺǰŻŖǳơǦȈǳƢǰƬǳơ . 1 1 ȅȁƢǸǌǠǳơƾǸŰ ǦȈǳƢǰƬǳơƨƦǇƢŰ ńȁȋơƨǠƦǘǳơǞȇǃȂƬǳơȁǂǌǼǴǳȅǁȁǃƢȈǳơǁơƽ 2011 Ǎ 136 100 % ﺔﻣﺎﻌﻟا ﻒﯾرﺎﺼﻤﻟا ﺔﯿﻟوﻷا داﻮﻤﻟا ةﺮﺷﺎﺒﻤﻟا ﺔﻠﻣﺎﻌﻟا ﺪﯿﻟا ﺎﯿﺟﻮﻟﻮﻨﻜﺘﻟا ﻦــــــــــــــــــﻣﺰﻟا جﺎﺘﻧﻹا ةﺮﯿﺒﻛ تﺎﯿﻤﻜﺑ رﻮﻠﯾﺎﺗ جﺎﺘﻧﻹا ﺪﯿﺷﺮﺗ ﻲﻟﻵا ﻞﯿﻐﺸﺘﻟا ﻞﯿﻐﺸﺘﻟا ةدﺎﯾز ﻲﻟﻵا ﻲﻓ جﺎﺘﻧﻹا ﺖﻗﻮﻟا ،دﺪﺤﻤﻟا ﻞﻣﺎﻜﺘﻟا ﻲﻓ ﺔﺼﺤﻟا ﻒﯿﻟﺎﻜﺗ جﺎﺘﻧﻹا

(27)

    ǲǰǌǳơ ) 1 -2 :( ǂƟƢǈŬơȁǱȂǏȋơȁƩƢǧȁǂǐŭƢƥǦȈǳƢǰƬǳơƨǫȐǟ ǁƾǐŭơ : ǦȈǳƢǰƬǳơƨƦǇƢŰȅȁƢǸǌǠǳơƾǸŰ ǪƥƢǇǞƳǂǷ ¡ Ǎ 114 I -1 -2 -ǦȈǳƢǰƬǳơǦȈǼǐƫ : ƫǹƛ ƢǼȈǠǷƢǓǂǣǵƾźƢȀǼǷǲǯǆǇƗƧƾǟǪǧȁǶƬȇǦȈǳƢǰƬǳơǦȈǼǐ ǲȈȀǈƫǲƳƗǺǷ ƨȈǴǸǟ ǺǷƨǨǴǰƬǳơŅƢŦƛĿśǠǷƨǨǴǰƫǂǐǼǟƨŷƢǈǷȃƾǷƾȇƾŢȁƨȈƷƢǻǺǷƨǨǴǰƬǴǳȆǴǠǨǳơǅƢȈǬǳơ ȃǂƻƗƨȈƷƢǻ . I -1 -2 -1 -ȆǠȈƦǘǳơ ǦȈǼǐƬǳơ : ǁȂƳȋơȁ ƽơȂŭơ ńƛ ƢǿǂǏƢǼǟ ƨǠȈƦǘǳ ƢǬƦǗ ǦȈǳƢǰƬǳơ ǶǈǬǼƫ ȃǂƻȋơƨȈǟƢǼǐǳơƔƢƦǟȋơȁ . 1 - ƽơȂŭơ ) ƨȈǠǴǈǳơ ƩƢǷǄǴƬǈŭơ :( ǵƢŬơ ƽơȂŭơ ǲǸǌƫ Ȇǿȁ ƪǠǔƻ ǹƗȁ ƢŮ ǪƦǈȇ Ń Ŗǳơȁ ƪǠǔƻǹƗȁƢŮǪƦǇŖǳơȆǿȁƨȈǳȁƗƽơȂǷȁǺǘǬǳơȁǱȁǂƬƦǳƢǯǲƦǫǺǷǞȈǼǐƫƩƢȈǴǸǠǳ ƨǴƷǂǷ ƢȀƟƢǼƬǫơ ƩȐƻƾǷ ƩȐƻƾǷ ƩƢƳǂű ƩƢƳǂű ƨǴƷǂǷ ƢȀǷơƾƼƬǇơ ƨȇƽƢǐƬǫȏơƽǁơȂŭơ ƩƢǬǨǻ ǞǴǇ ƨǘȈǇȁ ǦȈǳƢǰƫ ǞǴǇ ƨȈǳƢǸǯ ƧǂƬǨǳơǱȐƻƨǴǤƬǈǷ Śǣ ƨǴǤƬǈǷ ƨȇƢĔĿ ƧǂƬǨǳơ ƽơǂȇơƢȀǴƥƢǬȇ = ƩƢǧȁǂǐǷ ȆǠǴǇǹȁǄű ǂƟƢǈƻ=ƽơǂȇơƢȀǴƥƢǬȇȏ

(28)

    ǲƦǫǺǷǞȈǼǐƫƩƢȈǴǸǠǳ ƨǘǌǻȋƨǷǃȐǳơƽơȂŭơǞȈŦƽơȂŭơǂǐǼǟǲǸǌȇƢǸǯǁƢȈǤǳơǞǘǬǯ ƨȈƥƢƬǰǳơƩơȁƽȋƢǯƧǁơƽȍơƨǘǌǻȋƨǷǃȐǳơƽơȂŭơȁǦȈǴǤƬǳơȁƨƠƦǠƬǳơƽơȂǸǯǪȇȂǈƬǳơ . 2 -ǁȂƳȋơ : ǱƢǸǠǴǳ ǪƸƬǈȇȁ Ǟǧƾȇ ƢǷ ǲǯ ǲǸǌƫȁ ƔơȂǇ ƩƢǼȈǷƘƫȁ ƨȈǼȈǟ ƢȇơǄǸǯ ȁƗ ơƾǬǻ ƨȈǟƢǸƬƳơ . 3 -ǦȇǁƢǐŭơ : ƢǷƾŬơƨǨǴǰƫǲǸǌƫȁ ƨȈƳƢƬǻȍơƨȈǴǸǠǳơǵƢŤƛȄǴǟƾǟƢǈƫȁǲȀǈƫŖǳơƨǨǴƬƼŭơƩ ƣǁƢƴƬǳơȁƭƢŞȋơƩƢǷƾƻȁǲȈǤǌƬǳơȁƨǻƢȈǐǳơƩƢǧȁǂǐǸǯǪȇȂǈƬǳơȁǲȇȂǸƬǳơȁƧǁơƽȍƢǯ ƢǿŚǣȁƨȇƢǟƾǳơȁǞƦǘǳơƩƢǧȁǂǐǷȁ .... I -1 -2 -2 -ȆǨȈǛȂǳơǦȈǼǐƬǳơ : ȅǀǳơǦȈǼǐƬǳơȂǿ ǂǐǼǟƢȀǴƳȋǪǬŢŖǳơƨǨȈǛȂǳơȄǴǟƾǸƬǠȇ ƨǨǴǰƬǳơ . 1 -ƨȈƳƢƬǻȍơǦȈǳƢǰƬǳơ : ƨȈƟƢȀǼǳơƩƢƴƬǼŭơƱƢƬǻƜƥƨǘƦƫǂŭơǦȈǳƢǰƬǳơǮǴƫȆǿȁ ƽơȂŭơƨǨǴǰƫǶǔƫȁ ƧǂǋƢƦŭơ ƨȈǟƢǼǐǳơ ) ǺǘǬǳƢǯ (... ƧǂǋƢƦŭơ ƨȈǟƢǼǐǳơ ǁȂƳȋơ ƨǨǴǰƫȁ ) ǱƢǸǟ ƩƢƦƫǂǸǯ ǞǻƢǐŭơ (... ƧǂǋƢƦŭơƨȈǟƢǼǐǳơƩƢǷƾŬơƨǨǴǰƫȁ ) ƨȈǟƢǼǐǳơƩƢǸȈǸǐƬǳơƨǨǴǰƬǯ (... ¡ ƨǨǴǰƫȁ ƧǂǋƢƦŭơŚǣƨȈǟƢǼǐǳơǂǏƢǼǠǳơ ) ƧǁƢǻȍơǦȈǳƢǰƫȁƨǧƢǜǼǳơƽơȂǷȁƩȂȇǄǳơƨǨǴǰƬǯ .(.... 1 2 -ƨȈǬȇȂǈƬǳơǦȈǳƢǰƬǳơ : ƢēƢƴƬǼǷǪȇȂǈƫǲȈƦǇĿƧƘǌǼŭơƢȀǴǸƸƬƫŖǳơǦȈǳƢǰƬǳơȆǿȁ ǲǸǌƫȁ ĿśǴǷƢǠǳơǱƢǸǠǳơǁȂƳƗȁǦȈǴǤƬǳơȁƨƠƦǠƬǳơƽơȂǷƩƢǧȁǂǐǷȁǺƸǌǳơȁǹȐǟȍơƩƢǧȁǂǐǷ ů ǞȈƦǳơƔȐǯȂǯǪȇȂǈƬǳơǱƢ ... łơ 3 -ƨȈǴȇȂǸƬǳơȁ ƨȇǁơƽȍơ ǦȈǳƢǰƬǳơ : Ƭƫ Ŗǳơ ǦȈǳƢǰƬǳơ Ȇǿȁ ƢȀǴǸƸ ƢȀǗƢǌǻ ƨǳȁơǄǷ Ŀ ƨǈǇƚŭơ ƽơǂǧȋơȁƨȇǁơƽȍơǹȁƚǌǳơȁƨȈǳƢŭơǹȁƚǌǳơƧǁơƽƛȁƨǷƢǠǳơƧǁơƽȎǳȅǁơƽȍơ ¡ ƨȈƥƢƬǰǳơƩơȁƽȋƢǯ ńƛƨǧƢǓƛƧǁơƽȍơƨǧƢǜǻȁƨǻƢȈǏĿśǴǷƢǠǳơǁȂƳƗȁśǨǛȂŭơȁǺȇǂȇƾŭơƤƫơȁǁȁƩƢǟȂƦǘŭơȁ ǦƫƢŮơȁƾȇŐǳơȁƢȀȈǴǟśǷƘƬǳơȁƧǁơƽȍơňƢƦǷƨǻƢȈǏƩƢǧȁǂǐǸǯȃǂƻȋơƨȇǁơƽȍơƩƢǧȁǂǐŭơ .... łơ 2 I -1 -2 -3 -ƲƬǼŭơ ƧƾƷȂƥ ƨǫȐǠǴǳ ƢǠƦƫ ǦȈǼǐƬǳơ : ǶǈǬǼƫ ńƛƲƬǼŭƢƥƢȀƬǫȐǠǳƢǬƦǗǦȈǳƢǰƬǳơ ƧǂǋƢƦǷŚǣȁƧǂǋƢƦǷǦȈǳƢǰƫ . 1 ȅȁƢǸǌǠǳơƾǸŰ ¡ ǍǪƥƢǇǞƳǂǷ 155 2 ǍǪƥƢǇǞƳǂǷǹȁǂƻƕȁȆǠȈƥǂǳơƨǠŦǺǈƷǱƢǸǯ 35

(29)

    1 -ƧǂǋƢƦŭơǦȈǳƢǰƬǳơ : ƨǘƦƫǂŭơǦȈǳƢǰƬǳơȆǿ śǠǷƨǨǴǰƫǑǂǤƥ ¡ ƨǬȇǂǘƥƢȀǠƦƬƫǺǰŻȁ ƨǴȀǇ ȁ ƢȇƽƢǐƬǫơƨȇƾů ) ƨȈǳƢǠǧ ƨǨǴǰƬǳơ (. 1 ǹƢǰǷȍƢƥǹƢǯơƿƛƧǂǋƢƦǷƢĔƗƨǨǴǰƬǳơǺǟǱƢǬȈǧ ƤǈǼƫǹƗ ǳ Ƿ ƧƾƷȂ ƨǼȈǠǷ ƨǷƾƻ ȁƗ ƲƬǼ ǪƦǈŭơ ǞȇǃȂƬǳơ ǹȁƽ ǳ ƨǨǴǰƬǴ 2 ƨǟƢǼǐǳ ƤǌŬơ ƨǨǴǰƬǯ ƩȏȁƢǘǳơ . 2 -ƧǂǋƢƦŭơŚǣǦȈǳƢǰƬǳơ : ƨǬȇǂǘƥƢȀǠƦƬƫǺǰŻȏǺǰǳśǠǷƨǨǴǰƫǑǂǤƥƨǘƦƫǂŭơǦȈǳƢǰƬǳơȆǿ ƢȇƽƢǐƬǫơƨȇƾůȁƨǴȀǇ ¡ 3 ǺǰŻȏƧǂǋƢƦŭơŚǣƨǨǴǰƬǳƢǧ ƨǼȈǠǷƨǷƾƻȁƗƲƬǼǷƧƾƷȂǳƤǈǼƫǹƗ ǹȁƽ ƨǨǴǰƬǴǳǪƦǈŭơǞȇǃȂƬǳơ ƱƢƬǻȍơǝȂǸůƨǠǨǼŭǪǬƸƬƫƢĔȋǮǳƿȁ ) ƨǷƾŬơ ( ǆȈǳȁǲǰǯ śǠǷƲƬǼǷƧƾƷȂǳ ƢǸǠǳơǁȂƳƗǮǳƿȄǴǟǱƢưǷȁ Ǳ ƩơƾƷȁȄǴǟƢȀǠȇǃȂƫǺǰŻǦȈǳƢǰƫȆȀǧ ƢȀǼǷƧƾȈǨƬǈŭơƲƬǼŭơ . I -1 -2 -4 -ƱƢƬǻȍơǶƴŞƨǫȐǠǴǳƢǠƦƫǦȈǼǐƬǳơ : ƢȀƬǫȐǠǳƢǬƦǗǦȈǳƢǰƬǳơǶǈǬǼƫ ƱƢƬǻȍơǶƴŞ ƧŚǤƬǷǦȈǳƢǰƫȁƨƬƥƢƯǦȈǳƢǰƫńƛ . 1 -ƨƬƥƢưǳơǦȈǳƢǰƬǳơ : ĿŚȈǤƫǹȁƽǲǜƫŖǳơǦȈǳƢǰƬǳơȆǿ ƢȀǴǸů ǺǷǶǣǂǳƢƥƨǼȈǠǷƨȈǼǷǃƧǂƬǨǳ ƨǨǴǰƬǳơǮǴƬƥǖƦƫǂŭơŅƢŦȍơǕƢǌǼǳơǶƴƷȁƗȃȂƬǈǷĿƨǠǇơȂǳơƩơŚǤƬǳơ . 4 ȁ ƢȀȈǴǟǪǴǘȇ ǦȈǳƢǰƬǳơȁƗƨǫƢǘǳơǦȈǳƢǰƫƨȈǸǈƫƢǔȇƗ ƨȈǼǷǄǳơ ƩȏƕȁňƢƦǷȄǴǟśǷƘƬǳơǮǳƿȄǴǟǱƢưǷȁ ǞǼǐŭơ . 2 -ƧŚǤƬŭơǦȈǳƢǰƬǳơ : ǶƴƷȁƗȃȂƬǈǷĿƩơŚǤƬǳơǞǷœǈǻǲǰǌƥŚǤƬƫŖǳơǦȈǳƢǰƬǳơȆǿ ƨǨǴǰƬǳơǮǴƬƥǖƦƫǂŭơŅƢŦȍơǕƢǌǼǳơ . 5 ǹȂǰȇȁǕƢǌǼǳơǦȈǳƢǰƫƨȈǸǈƫƢǔȇƗƢȀȈǴǟǪǴǘȇȁ Ʀǈǻ ǆǨǼƥȁ ƢȇƽǂǗ ǦȈǳƢǰƬǳơ ǽǀǿ ǝȂǸů ŚǤƫ ƱƢƬǻȍơ ǶƴƷ Ŀ ŚǤƬǳơ ƨ Ǯǳƿ ȄǴǟ ǱƢưǷ ǦȈǴǤƬǳơȁƨƠƦǠƬǳơĿƨǷƾƼƬǈŭơƽơȂŭơǦȈǳƢǰƫ . I -1 -2 -5 -ǦȈǳƢǰƫńƛǦȈǼǐƬǳơ ǺȇǄƼƬǴǳƨǴƥƢǫ ƧǂƬǧǦȈǳƢǰƫȁ : ńƛǦȈǳƢǰƬǳơǹȂƦǇƢƄơǦǼǐȇ ƲƬǼǷǦȈǳƢǰƫ ) ǺȇǄƼƬǴǳƨǴƥƢǫǦȈǳƢǰƫ ( ƧǂƬǧǦȈǳƢǰƫȁ .

1_{Horngren et al, op cit, p 28}

2

Pottier.F, l’analyse des couts, édition ems, 2004, p20

3

Horngren et al, op cit, p 28

4

Ibid, p 30

5

(30)

    1 -ǳơ ǦȈǳƢǰƬ ǺȇǄƼƬǴǳƨǴƥƢǬǳơ : ǦȈǳƢǰƬǳơȆǿ ǹȁǄƼŭơǶȈȈǬƫĿǲƻƾƫŖǳơȁƲƬǼŭơńƛƤǈǼƫŖǳơ ǶƬȇǹƗśƷńƛƨǠǨǼǷƨȇƗǦǴǰǳơǽǀǿȆǘǠƫȏȁƨǠǼǐŭơǦǐǻǞǴǈǳơȁƧǄǿƢŪơǞǴǈǳơǺǷ ǲƥƢǬƫŖǳơƨǟƢƦŭơƨǟƢǔƦǳơƨǨǴǯȄǸǈǷƪŢƩƢǧȁǂǐǸǯǀƟƾǼǟǲƴǈƫƮȈƷƲƬǼŭơǞȈƥ ƧǁƢǈŬơȁƗƶƥǂǳơƣƢǈƬƷơǑơǂǣȋǞȈƦǳơƩơƽơǂȇƜƥ . 1 2 -ǰƫ ƧǂƬǨǳơǦȈǳƢ : ƨǟƢƦŭơƨǟƢǔƦǳơƨǨǴǰƫǥȐşǲƻƾǳơƨǸƟƢǫĿƨƳǁƾŭơǦȈǳƢǰƬǳơǲǯȆǿ ǪǬŢ ǹƗ ǞǫȂƬŭơ ǺǷ ƢĔȋ ƢȀȈǧ ƪƯƾƷ Ŗǳơ ƧǂƬǨǳơ Ŀ ƩƢǧȁǂǐǸǯ ƧǂƬǨǳơ ǦȈǳƢǰƫ ŀƢǠƫȁ ƨȈǴƦǬƬǈŭơƩơǂƬǨǳơĿƩơƽơǂȇƛǪǬŢǹƗǞǫȂƬŭơŚǣǺǷȁƨȈǳƢūơƧǂƬǨǳơĿƩơƽơǂȇƛ . 2 I -1 -2 -6 -ǦȈǼǐƫ ǦȈǳƢǰƬǳơ ƩơǁơǂǬǳơƿƢţơǑǂǤǳ : ŖǳơǂȇǁƢǬƬǳơǑơǂǣȋǦȈǳƢǰƬǳơǦǼǐƫ ƩơǁơǂǬǳơƿƢţơǲƳƗǺǷƧǁơƽȍơńƛǵƾǬƫ . 1 -ƨȈǴǓƢǨƬǳơǦȈǳƢǰƬǳơ ƨǫǁƢǤǳơǦȈǳƢǰƬǳơȁ : ƨȈǴǓƢǨƬǳơǦȈǳƢǰƬǳơ ǲƟơƾƦǳơǦȈǳƢǰƫśƥǩǂǨǳơȆǿ ƨǨǴƬƼŭơ . ǲȇƾƥśƥƨǨǴǰǳơƩƽơƽǃơơƿƜǧ ȁ ǦȈǳƢǰƬǳƢƥƪȈũǂƻƕ ǲȇƾƥśƥƪǴǫơƿƛȁƧƾȇơǄƬŭơ ǐǫƢǼƬŭơ ǦȈǳƢǰƬǳƢƥ ƪȈũ ǂƻƕȁ ƨǨǴƬƼŭơ ǲƟơƾƦǳƢƥ ǂƯƘƬƫ ƨȈǴǓƢǨƬǳơ ƨǨǴǰƬǳơ ǹƗ ȅƗ ƨ . ƢǷƗ ƨǓȁǂǠŭơƩơǁơǂǬǳơǺǷǁơǂǫȅƘƥǂƯƘƬƫȏŖǳơǦȈǳƢǰƬǳơȆȀǧƨǫǁƢǤǳơǦȈǳƢǰƬǳơ ƨȇȁƢǈƬǷƢĔƗȅƗ ǲƟơƾƦǳơǲǰǳƨƦǈǼǳƢƥ . 3 2 -ǨǴǰƫ ƨ ƨǏǂǨǳơ ƨǴȇƾƦǳơ : Ȇǿ ǲȇƾƥĿƨƷƢƬŭơƽǁơȂŭơǵơƾƼƬǇơƨƴȈƬǻƢēǁƢǈƻǶƬȇŖǳơǞǧƢǼŭơ řǠȇ śǠǷ ƲƬǼǷ ƱƢƬǻƛ Ŀ ƽǁơȂŭơ ǺǷ śǠǷ ǶƴƷ ǵơƾƼƬǇƢǧ ȃǂƻȋơ ǲƟơƾƦǳơ Ǳƾƥ śǠǷ ȃǂƻƗƩƢƴƬǼŠƨȈƸǔƬǳơ ƢȀƳƢƬǻȍƽǁơȂŭơǽǀǿǾƳȂƫǹƗǺǰŻǹƢǯ . ƨȇƽƢǐƬǫȏơƨȈƷƢǼǳơǺǷȁ ƨǴȇƾƦǳơƨǏǂǨǳơƨǨǴǰƫǹƜǧ ǷȋơȆǿ ǦȈǛȂƬǳƨƴȈƬǻƨǓȁǂǠŭơǲƟơƾƦǳơǺǈƷƗȄǴǟƧƽȂǬǨŭơǱơȂ ƨȈǳƢūơƢēƢǷơƾƼƬǇơĿǱơȂǷȋơ . 4 3 -ǪǧȁǦȈǳƢǰƬǳơȁƨȇǁƢȈǠŭơǦȈǳƢǰƬǳơ ƨǻǃơȂŭơ ƨȇǂȇƾǬƬǳơ : ǳơ ƨȇǁƢȈǠŭơǦȈǳƢǰƬ ŖǳơǦȈǳƢǰƬǳơǮǴƫȆǿ ƨȇƽƢǟǥȁǂǛǲǛĿƨǼȈǠǷƨȈǴǸǟĿǪǬƸƬƫǹƗƤŸ ƧƾƷȂǳơǦȈǳƢǰƬƥƧƽƢǟŘǠƫȆǿȁ ǥơƾǿȋƢȈǸǯƢǓǂǟǲưŤŖǳơƨȈǘȈǘƼƬǳơƨǻǃơȂŭơǾǷƾţȅǀǳơǾƫơƿǑǂǤǳơǵƾţȁƧƾƷơȂǳơ 1 ǍǪƥƢǇǞƳǂǷǹȁǂƻƕȁȆǠȈƥǂǳơƨǠŦǺǈƷǱƢǸǯ 42 2

Horngren et al, op cit, p 42

3 ǹȁǂƻƕȁƾǸŰƾŧƗ ƧǂǏƢǠŭơǱƢǸǟȋơƨƠȈƥĿǦȈǳƢǰƬǳơƨƦǇƢŰƝƽƢƦǷ ƨȇǁƾǼǰǇȍơƨȈǠǷƢŪơǁơƾǳơ 2007 Ǎ 54 4 ǍǞƳǂŭơǆǨǻ 58

(31)

    ơƾǿȋơǮǴƫǪȈǬŢǽƢšƢƥǵƾǬƬǳơƨƦǫơǂŭƨǴȈǇȁȁƨǈǇƚŭơ ƧƽƢǟƨȈǘȈǘƼƬǳơƨǻǃơȂŭơǂǧȂƫȁǥ ơǦȈǳƢǰƫǺǷȏƾƥǦȈǳƢǰƬǳơǝȂǸůǅƢǇƗȄǴǟǕƢǌǼǳơƩơǂȇƾǬƫ ƧƾƷơȂǳơƧƾƷȂǳ . 1 I -2 -ǦȈǳƢǰƬǳơƧǁơƽƛ : I -2 -1 -ƨǨǴǰƬǳơƧǁơƽƛǵȂȀǨǷ : Ʃơǁơǂǫ Ƨǁơƽȍ ƨǴǸǠƬǈŭơ ƨǘǌǻȋơȁ ƲǿƢǼŭơ ǦǏȂǳ ǲǸǠƬǈȇ ƨǨǴǰƬǳơ Ƨǁơƽƛ ƶǴǘǐǷ ǹƛ ƢȀǨȈǳƢǰƫǒȈǨţǞǷƩƢǷƾŬơȁǞǴǈǳơƨǸȈǫǺǷƾȇǄƫŖǳơǲƳȋơƨǴȇȂǗȁƧŚǐǫƨƥƢǫǂǳơȁǖȈǘƼƬǳơ . 2 ǦȈǳƢǰƬǳơƧǁơƽƜǧ ǶƬē ǞǸŝ ¡ ȈǫƢ ǅ ¡ ƫȁ Ǽǐ Ȉ Ǧ ¡ ȁ ƾǬƫ ŉ ƧƾȈǨǷƩƢǷȂǴǠǷ ǺȇǂȇƾǸǴǳ ƾȇƾƸƬǳ ƨǨǴǰƫ ƩƢƴƬǼŭơ ƔȐǸǠǳơȁ ǺȇƽǁȂŭơȁ ¡ ƔƢȈǋȋơǺǷƢǿŚǣȁ ƨǴǐǳơƩơƿ ǲƳƗǺǷ ǖȈǘƼƬǳơ ƨƥƢǫǂǳơȁ ƢŲ ǲǠŸ ƩƢǼȈǈƸƬǳơ ƧǂǸƬǈǷ ¡ ǹƗƢǸǯ ƢǔȇƗƢŶƛȁśǠǷƔȆǋƨǨǴǰƫǁơƾǬŠǖǬǧǶƬēȏǦȈǳƢǰƬǳơƧǁơƽƛ ǲǷơȂǠǳƢƥ ơƧǁȁƾǯƨǨǴǰƬǴǳƨƦƦǈŭơ ƧƢȈū ¡ ƨȈǴǸǠǳơȁƧƽȂŪơ ƨȈƳƢƬǻȍơ Ǯǳǀǳ ȆȀǧ ǪȈǸǟǶȀǧƤǴǘƬƫ ȃƾŭơ ƧŚǐǫȁ ƨǴȇȂǗǦȈǳƢǰƬǳơ ƾȇƾŢ ȄǴǟ ƧǁƽƢǫ ǹȂǰƫ ǹƗ ƤƴȈǧ ƨǈǇƚǸǴǳ ǦȈǳƢǰƬǳơ ǲǰȈŮ ǁȂǷȋơǺǷƢǿŚǣȁǺȇƽǁȂŭơȁƔȐǸǠǳơȁƩƢǷƾŬơȁǞǴǈǳơǦȈǳƢǰƫǺǟȐǔǧƩƢȈǴǸǠǳơȁƨǘǌǻȌǳ ǶēŖǳơ ǦȈǳƢǰƬǳơǽǀǿƣƢƦǇƗƨȇƢǼǠƥǅǁƾƫǹƗƤŸƢǸǯƔơǁƾŭơ . 3 ƨǨǴǰƬǳơƧǁơƽƛǹƜǧǹǂųǁȂǿƤǈƷȁ ȄǴǟǄǰƫǂƫ : 4 1 -ȃǂƻȋơƨǨǴǰƬǳơǑơǂǣƗȁƩƢǷƾŬơȁƩƢƴƬǼŭơƨǨǴǰƫƣƢǈƷ . 2 -ƔơƽȋơǶȈȈǬƫȁƨƥƢǫǂǳơȁǖȈǘƼƬǴǳƨǷǃȐǳơƩƢǷȂǴǠŭơŚǧȂƫ . 3 -ƩơǁơǂǬǳơƿƢţȏƨǸƟȐŭơƩƢǷȂǴǠŭơǲȈǴŢ . ǹƛ ǽǀǿ ơ ƨǨǴǰƬǳơ ƧǁơƽȍƨƯȐưǳơ ǂǏƢǼǠǳ ƫ ƨƳǁƽ ȄǴǟ ƩƢǷȂǴǠǷ ǵƢǜǻ ŚǧȂƫ ƤǴǘƬ ƨȈǳƢǟ ǺǷ ƨȈǳȂǸǌǳơȁƨȇƢǨǰǳơ ǾǬȈǬŢńƛƨǨǴǰƬǳơƧǁơƽƛǶǜǻȄǠǈƫƢǷȂǿȁ řƦƫǱȐƻǺǷ ǩǂǘǳơǺǷƨǟȂǸů ƨǈǇƚǸǴǳƨǨǴǰƬǴǳƧǁƾŭơƨǘǌǻȋơƨƦǫơǂǷȁǖȈǘƼƬǳƨǷƾǬƬŭơƨȈũǂǳơ ƢƥƨǘƦƫǂŭơ ǲƳȋơƧŚǐǫǥơƾǿȋ 1 ȆǠȈƥǂǳơƨǠŦǺǈƷǱƢǸǯ ǍǪƥƢǇǞƳǂǷǹȁǂƻƕȁ 45 2 ȅƽȂǠǈŭơȆǴǟǁƾȈƷ ƢȈƴȈƫơǂƬǇơƧƽȂŪơǦȈǳƢǰƫƧǁơƽƛ ǹƢǸǟǞȇǃȂƬǳơȁǂǌǼǴǳƨȈǸǴǠǳơȅǁȁǃƢȈǳơǁơƽ / ǹƽǁȋơ 2010 Ǎ 115

3_{Hansen et al, cost management, accounting and control, thomson South –western fifth edition,}

2006, p 04

4

(32)

    ȁ ȏơ ǲƳȋơ ƨǴȇȂǗ ƩƢȈƴȈƫơǂƬǇ .1 ǱȁƾŪơ ǎƼǴȇȁ ) 1 -1 ( ǺǷ ƩƢƳƢȈƬƷȏơ Ŀ ƩƢǧȐƬƻȏơ ǲȇȂǘǳơȁŚǐǬǳơśȇƾŭơȄǴǟȆǸȈǜǼƬǳơƵƢƴǼǳơǲƳƗǺǷƩƢǷȂǴǠŭơ . ǱȁƾŪơ ) 1 -1 :( ƨǨǴǰƬǳơƧǁơƽƛǵƢǜǼǳƱȁƽǄŭơǄȈǯǂƬǳơ ŚǐǬǳơǲƳȋơ ǲȇȂǘǳơǲƳȋơ ǥƾŮơ ƨȈǸȈǜǼƬǳơƧƔƢǨǰǳơ ƔƢǬƦǳơ ǄȈǯǂƬǳơ ƧƽƾŰǦȈǳƢǰƫ : -ǞȈǼǐƬǳơ -ƨǷƾŬơ -ǪȇȂǈƬǳơ -Ƨǁơƽȍơ ƨǨǴǰƬǳơƩƢƠǧ :  śǰǴȀƬǈŭơ  ǺȇƽǁȂŭơ  ƩƢƴƬǼŭơ  ǞȇǃȂƬǳơƩơȂǼǫ ƨǸȀŭơǎƟƢǐŬơ ƩƢǷȂǴǠǸǴǳ ƤǇƢǼŭơƪǫȂǳơĿ ƨǫƾǳơ ƧƽƾŰ ƨȇƢǤǴǳ ŚǐǬǳơȃƾŭơ ƨȇǁȁƽ ǱȂǬǠǷǲǰǌƥƨǬȈǫƽ ǄȈǯǂƬǳơƨǠǇơȁ ǲȇȂǘǳơȃƾŭơ

Source : Barfield. J.T. et al, op cit, p 45

ƔơƽȋơǶȈȈǬƫȁǅƢȈǫȄǴǟǺȇǂȇƾŭơƾȈǨƫǹƗȆǤƦǼȇƨǨǴǰƬǳơƧǁơƽƛǵƢǜǻǺǟƨšƢǼǳơƩƢǷȂǴǠŭơǹƛ ƨȈǴƦǬƬǈŭơ ǁƢǸưƬǇȏơ Ǎǂǧ ǶȈȈǬƫ ȁ Ņȉơ ȁƗ ȅǂǌƦǳơ . ƢȇơǄŭơ śƥ ƨǴǓƢǨŭơ ƨȈǴǸǟ ǹƗ ƮȈƷ ơǁơǂǬǳơǺǷŐƬǠƫŚǐǬǳơȃƾŭơȄǴǟƨȈǴȈǤǌƬǳơƾƟơȂǨǳơȁǲȇȂǘǳơȃƾŭơȄǴǟƨȈƴȈƫơǂƬǇȍơ ƨũƢūơƩ ǺȇǂȇƾŭơȄǴǟȆǤƦǼȇŖǳơƨƳǂūơȁ ƢǿƿƢţơ .

1_{Barfield. J.T et al, Cost Accounting: Traditions and Innovations, South-Western Educational} Publishing: 5th edition, April 2002, p 45

(33)

    ǲǰǌǳơ ) 1 -3 :( ƨǨǴǰƬǳơƧǁơƽƛǵƢǜǻǶȈǸǐƫ

Source : Barfield. J.T et al, op cit, p 49

I -2 -2 -ƨǨǴǰƬǳơƧǁơƽƛǥơƾǿƗȁƨȈŷƗ : ǲºȈǴºƸºƫ  ƨǧƢǬưǳơƨȈǼƦǳơȆǸȈǜǼƬǳơǲǰǌǳơ  ƨȈǇƢǇȋơƩơƔƢǨǰǳơȁƨȈǸȈǜǼƬǳơƨǸȀŭơ  ƩƢȈƴȈƫơǂƬǇȏơȁƨȈǈǧƢǼƬǳơƨƠȈƦǳơƩƢȈǴǸǠǳơ ƾºȇƾºŢ ƽȂǼƦǳơǶǟƾǳƨǨǴǰƬǳơƧǁơƽƛǵƢǜǻǺǷƧȂƳǂŭơƩƢƳǂƼŭơ ƧǁȂǯǀŭơ ǽȐǟƗ ƤŸ ƧƢǟơǂǷ :  ǂǏƢǼǠǳơ ƨȇǄȈǨƸƬǳơ  ǂǏƢǼǠǳơ ƨȈǷȐǟȍơ  ǂǏƢǼǟ ǂȇǁƢǬƬǳơ Ɣơƽȋơ ƨƦǇƢŰǵƢǜǻƩƢƳǂűȁƢȀȈǧƣȂǣǂŭơƩƢƳǂƼŭơśƥƧȂƴǨǳơǲȈǴŢ ŅƢūơǦȈǳƢǰƬǳơ  ƨȇȂǳȁȋơƩơƿǩȁǂǨǳơ  ƨǨǴǰƬǳơƧǁơƽƛǵƢǜǼǳƨȈǈȈƟǂǳơƩƢǼȈǈƸƬǳơǂǌǻȁǂȇȂǘƫ ǶºȈȈǬƬǳơ ǺǟƨšƢǼǳơƧȂƴǨǳơǎȈǴǬƫ ƩƢǼȈǈƸƬǳơ śǈŢ ƨǨǴǰƬǳơ Ƨǁơƽƛ ǵƢǜǻ ƤǴǘƬȇ ǆǰǠƬǳƧǂǸƬǈǷśǈŢƧǁȁƽ ƨȈƠȈƦǳơȁƨȈǸȈǜǼƬǳơƩơŚǤƬǳơ

(34)

    I -2 -2 -1 -ƨȈŷƗ ƨǨǴǰƬǳơƧǁơƽƛ : ƢȀŷƗǕƢǬǼǳơǺǷƨǟȂǸůĿƢĔƢȈƥǺǰŻƨǨǴǰƬǳơƧǁơƽƛƨȈŷƗǹƛ : 1  Ƕǟƽ ǱƢǸǠƬǇȏǲǔǧȋơǩǂǘǳơȁƧƘǌǼŭơǦǠǓȁƧȂǫǕƢǬǻǄȈȈǸƬƥƨȈƴȈƫơǂƬǇȍơƧǁơƽȍơƩơǁơǂǫ ǦǠǔǳơǕƢǬǻƨǳơǃƛȁƗƧȂǬǳơǕƢǬǻśǈŢȁƗ .  ŚǰǨƬǳơ ƽƢǸƬǟƢƥ ƨȈǈǧƢǼƬǳơ ƧǄȈŭơ ƨȇƢŧȁ Ƕǟƽ Ƣȇƙǂǳơ ȄǴǟ ƧǁƾǬǳơ ǪǬŹ ȅǀǳơ ȆƴȈƫơǂƬǇȏơ ȆƴȈƫơǂƬǇȏơǲȈǴƸƬǳơƩơȁƽƗǱƢǸǠƬǇƢƥƧƾƷȂǴǳƨǴǷƢǌǳơ .  ƾƷơȁǹƕĿǹȂƥǄǳơƢǓǁǃǄǠƫȁƨǨǴǰƬǳơǒǨţŖǳơƩơƔơǂƳȍơƿƢţơ .  ƨǨǈǴǧȆǿǲƥƤǈƸǧƨǷƾŬơȁƗƲƬǼŭơǦȈǳƢǰƫǺǟǂȇǂǬƫȁǅƢȈǫƨȈǴǸǟƪǈȈǳƨǨǴǰƬǳơƧǁơƽƛ ƨǟȂǸůȁȅǂǰǧǽƢšơȁ ƨǼǰǷƨǨǴǯǲǫƘƥǂưǯƗƨǸȈǫǪǴŬƩƢȈǼǬƬǳơǺǷ . I -2 -2 -2 -ǿƗ ǥơƾ ƨǨǴǰƬǳơƧǁơƽƛ : ƨȈǳƢƬǳơǥơƾǿȋơǪȈǬŢńƛƨǨǴǰƬǳơƧǁơƽƛȄǠǈƫ : 2  ƧƘǌǼǸǴǳƨǸȀŭơƨǘǌǻȋơƨȇƽƘƫĿƧǀǨǼƬǈŭơƽǁơȂŭơƨǨǴǯǅƢȈǫ .  ƨǸȈǫǦȈǔƫȏŖǳơƨǘǌǻȋơǦȈǳƢǰƫǥǀƷȁƾȇƾŢ .  ƨǘǌǻȋơƨȈǴǟƢǧȁƧƔƢǨǯƾȇƾŢ ƧƘǌǼŭơĿƧơƽƚŭơƨȈǈȈƟǂǳơ .  ƧƘǌǼǸǴǳȆǴƦǬƬǈŭơƔơƽȋơǺǈŢǹƗǺǰŻŖǳơƧƾȇƾŪơƨǘǌǻȋơŉȂǬƫȁǎȈƼǌƫ . II -ƨǨǴǰƬǴǳƨȇƾȈǴǬƬǳơƧǁơƽȍơ : ȆƟƢȀǼǳơƱƢƬǻȍơƩơƾƷȁǲȈǸŢĿƨǨǴǰƬǴǳƨȇƾȈǴǬƬǳơƧǁơƽȍơƾǸƬǠƫ ȄǴǟǦȈǳƢǰƬǳơǂǏƢǼǟǺǷ ƢŷśƥȂǴǇƗ : 3 ȏȁƗ : ǲȈǸƸƬǳơƣȂǴǇƗ ǲǷƢǌǳơ : ƢȀƦȈǐǻǲǷƢǰƥƱƢƬǻȍơƧƾƷȁǲȈǸŢƣȂǴǇȋơơǀǿƤƳȂŠǶƬȇ ǂǋƢƦǷŚǣȁƗơǂǋƢƦǷǂǐǼǠǳơơǀǿǹƢǯơƔơȂǇǦȈǳƢǰƬǳơǂǏƢǼǟǺǷǂǐǼǟǲǯǺǷ ¡ ƢƬƥƢƯȁƗơŚǤƬǷ ǾȈǴǟǵȂǬƫȅǀǳơǅƢǇȋơȂǿǲǷƢǌǳơǲȈǸƸƬǳơƣȂǴǇƗŐƬǠȇȁ ƨǬȇǂǗ ƨȈǴǰǳơǦȈǳƢǰƬǳơ . 1 ȅƽȂǠǈŭơȆǴǟǁƾȈƷ ƢȈƴȈƫơǂƬǇơƧƽȂŪơǦȈǳƢǰƫƧǁơƽƛ ǍǪƥƢǇǞƳǂǷ 121 2 ǍǞƳǂŭơǆǨǻ 124 3 ļƢǼǠǳơƾǸŰǹơȂǓǁ ǦȈǳƢǰƬǳơƨƦǇƢŰ ƨȈǻƢưǳơƨǠƦǘǳơǹƽǁȋơǞȇǃȂƬǳơȁǂǌǼǴǳƔƢǨǏǁơƽ 2001 Ǎ 159

(35)

    ƔƢºººººººººººººººƦǟƗ ƔƢºººººººººƦǟƗ ƔƢºººººƦǟƗ ƢȈǻƢƯ : ȆƟǄŪơǲȈǸƸƬǳơƣȂǴǇƗ : ȆƟƢȀǼǳơƱƢƬǻȍơƧƾƷȁǲȈǸŢƣȂǴǇȋơơǀǿƤƳȂŠǶƬȇ ǺǷƔǄŝ ŅƢŦƛ ǂǋƢƦǷ ǲǰǌƥ ƢȀǼǟ ƨǳȁƚǈǷ ƧƾƷȂǳơ ǽǀǿ ŐƬǠƫ Ŗǳơ ǦȈǳƢǰƬǳơ ǲȈǸƸƬǳơ ƣȂǴǇƗ ŐƬǠȇȁ ǾȈǴǟǵȂǬƫȅǀǳơǅƢǇȋơȆƟǄŪơ ǩǂǗ ƨǴǤƬǈŭơȁƧŚǤƬŭơȁƧǂǋƢƦŭơǦȈǳƢǰƬǳơ . ǲǰǌǳơ ) 1 -4 :( ƨǨǴǰƬǳơǲȈǸŢǆǇƗ ǁƾǐŭơ : ǍǪƥƢǇǞƳǂǷȅȁƢǸǌǠǳơƾǸŰ 191 II -1 -ƨǬȇǂǗ ƨȈǴǰǳơǦȈǳƢǰƬǳơ : ƩơƾƷȁǲȈǸŢȄǴǟƾǸƬǠƫȆǿȁǦȈǳƢǰƬǳơƣƢǈūƨǬȇǂǗǵƾǫƗƨȈǴǰǳơǦȈǳƢǰƬǳơƨǬȇǂǗŐƬǠƫ ƱƢƬǻȍơ ƨƬƥƢƯȁƗƧŚǤƬǷƧǂǋƢƦǷŚǣȁƗƧǂǋƢƦǷƪǻƢǯơƔơȂǇǦȈǳƢǰƬǳơǂǏƢǼǟƨǧƢǰƥȆƟƢȀǼǳơ . ǵƾǫƗȁ ǆǇƗ ƨǨǴǰƬǳơǲȈǸŢ ƧǂǋƢƦǷǂǏƢǼǟ ƧŚǤƬǷ ƨǴǤƬǈǷ ŚǣǂǏƢǼǟ ƧǂǋƢƦǷ ƧŚǤƬǷ ƨǴǤƬǈǷ ƨƬƥƢƯ ƨǴǤƬǈǷ ƨǴǤƬǈǷŚǣ ƧǂǋƢƦŭƢƥǲȈǸƸƬǳơ ƧŚǤƬŭƢƥǲȈǸƸƬǳơ ) ƨȇƾūơ ( ƨǴǤƬǈŭƢƥǲȈǸƸƬǳơ ŅƢŦȍơǲȈǸƸƬǳơ ) ǲǷƢǌǳơ / ȆǴǰǳơ (

(36)

    ȆǿƨȈǴǰǳơǦȈǳƢǰƬǳơƣƢǈūƨǬȇǂǗ ƨǬȇǂǗ ƨǈǻƢƴƬŭơǵƢǈǫȋơ ǄǯơǂǷƨǬȇǂǘƥƢǔȇƗȄǸǈƫŖǳơȁ ǲȈǴƸƬǳơ ) ƨǈǻƢƴƬŭơ ǵƢǈǫȋơ ( Ŗǳơȁ ǸǸǏ ƪ ǲƦǫ ǺǷ ƩƢǼȈƯȐưǳơ Ŀ Ƣǈǻǂǧ Ŀ Rimailho ȁ CEGOS ) ȆǸǴǠǳơǶȈǜǼƬǴǳƨǷƢǠǳơƨǼƴǴǳơ ( ، ƫȁ ƩƢƴƬǼǸǴǳƨȈǴǰǳơǦȈǳƢǰƬǳơƣƢǈŞǵȂǬ ǆŨĿ ǲƷơǂǷ 1 : 1 -ƧǂǋƢƦǷŚǣȁƧǂǋƢƦǷǦȈǳƢǰƫńƛǦȈǳƢǰƬǳơǶȈǈǬƫ . 2 -ƧǂǋƢƦŭơǦȈǳƢǰƬǳơƨŪƢǠǷ : ǶƬȇ ǎȈǐţ ƧǂǋƢƦŭơǦȈǳƢǰƬǳơ ơȄǴǟ ƩƢƴƬǼŭ . 3 -ƧǂǋƢƦŭơŚǣǦȈǳƢǰƬǳơƨŪƢǠǷ : ŚǣǦȈǳƢǰƬǳơǞȇǃȂƫǶƬȇ ǼƫƩơƾƷȁȄǴǟƧǂǋƢƦŭơ ȄǸǈƫƨȈǸȈǜ ǲȈǴƸƬǳơǄǯơǂŠ ƨǸȈǫǦȈǔƫŖǳơƨƴƬǼŭơƨǘǌǻȋơȅƽƚƫƨȈǈȈƟǁǲȈǴŢǄǯơǂǷśǟȂǻȆǿȁ ƲƬǼǸǴǳ ƨǷƾŬơȁƗ ƨȈǈȈƟǂǳơǲȈǴƸƬǳơǄǯơǂŭǶǟƾǳơƨǘǌǻƗǺǟƨǳȁƚǈǷƨȇȂǻƢƯǲȈǴŢǄǯơǂǷȁ . 4 -ǲȈǴƸƬǳơǄǯơǂǷȂŴƨȇȂǻƢưǳơǲȈǴƸƬǳơǄǯơǂǷƨǨǴǰƫǎȈǐţ ƨȈǈȈƟǂǳơ : ǲǸǟƧƾƷȁƾȇƾŢƤŸ ȅȂǻƢƯǲȈǴŢǄǯǂǷǲǰǳ ǞǷ ǅƢȈǫ ƧƾƷȂǳƨȇȁƾƷȂǳơƨǨǴǰƬǳơƣƢǈƷȁǲȈǴƸƬǳơǄǯǂǷǕƢǌǻ ǲǸǠǳơ ƤǇƢǼƬǳƢƥƨȇȂǻƢưǳơǲȈǴƸƬǳơǄǯơǂǷǦȈǳƢǰƫǺǷƨƦǈǻȄǬǴƬȈǇȆǈȈƟǁǲȈǴŢǄǯǂǷǲǯȁ ƨǰǴȀƬǈŭơǲǸǠǳơƩơƾƷȁǞǷ . 5 -ƢƴƬǼŭơ ȂŴ ǲȈǴƸƬǳơ ǄǯơǂǷ ƨǨǴǰƫ ǎȈǐţ Ʃ : ǲȈǴŢ ǄǯǂǷ ǲǰǳ ǲǸǠǳơ ƧƾƷȁ ƾȇƾŢ ǶƬȇ ȂŴ ȆǈȈƟǂǳơ Ǆǯǂŭơ ƨǨǴǰƫ ǎȈǐţ ǞǷ ǲǸǠǳơ ƧƾƷȂǳ ƨȇȁƾƷȂǳơ ƨǨǴǰƬǳơ ƣƢǈƷ ȆǈȈƟǁ ƩƢƴƬǼŭơ ǲǸǠǳơƩơƾƷȁǺǷƢȀǯȐȀƬǇơǞǷƤǇƢǼƬȇƢŠ .

1_{Ronge.Y.D, Cerrada.K, contrôle de gestion, Pearson Education France, Paris, 2}e

(37)

    ǲǰǌǳơ ) 1 -5 :( ƨǈǻƢƴƬŭơǵƢǈǫȋơƨǬȇǂǘƥƨȈǴǰǳơƨǨǴǰƬǳơƣƢǈƷ

Source : Ronge.Y.D, Cerrada.K, op cit, p 49

II -1 -1 -ƨȈǴǰǳơǦȈǳƢǰƬǳơƨǬȇǂǗĿǁȂǐǬǳơǾƳȁƗ : ȆǴȇƢǷƢȀŷƗƩơƽƢǬƬǻơƧƾǟƨȈǴǰǳơǦȈǳƢǰƬǳơƨǬȇǂǗńƛǾƳȂȇ : 1  ǦȈǳƢǰƬǳơǎȈǐţƨǳȂȀǇǶǣŐǧƨǨǴǰƬǳơƧƾƷȂǳƨȈǴǰǳơƨǨǴǰƬǳơǖǇȂƬǷǅƢȈǫĿƨǫƾǳơǵƾǟ ƩơƾƷȂǳơǽǀǿȄǴǟƧǂǋƢƦŭơŚǣǦȈǳƢǰƬǳơǲȈǸŢǹƗȏƛǕƢǌǼǳơƩơƾƷȁȄǴǟƨǫƾƥƧǂǋƢƦŭơ ) ǺǷ ǲǏȁƨǬǴƸǯƨǨǴǰƬǳơǄǯơǂǷǱȐƻ ( ƨȇƽƢȀƬƳơȁƨȇǂȇƾǬƫƩȏƾǠŭƢǬǧȁǶƬȇ .  ƲƬǼŭơǲȈǸŢƨǳơƾǟǵƾǟ ơǀǿƾȈǨƬǈȇȏƾǬǧƨȈǳƢŦȍơǦȈǳƢǰƬǳƢƥ ǦȈǳƢǰƬǳơǂǏƢǼǟǲǰƥƲƬǼŭơ ƧƘǌǼŭƢƥƭƾŢŖǳơ .  ŚǐǬǳơǲƳȋơĿƨȈǳƢŦȍơǦȈǳƢǰƬǳơƨȈǘǤƫȄǴǟǞȈƦǳơǂǠǇƧǁƾǫǵƾǟ .  ƨƬƥƢưǳơ ǦȈǳƢǰƬǳơ ǺǷ ƔǄƳ ǲȈƷǂƫ ) ƨȈǳƢūơ ƧǂƬǨǳƢƥ ƨǏƢŬơ ( ǁơƾǬŠ Ǯǳƿȁ ƨǷƽƢǬǳơ ƧǂƬǨǳơ ńƛ ƬǻȎǳȆǠǴǈǳơǹȁǄƼŭơ ƧǂƬǨǳơǂƻƕǵƢƬǳơŚǣȁǵƢƬǳơƱƢ . 1 ǍǪƥƢǇǞƳǂǷȅȁƢǸǌǠǳơƾǸŰ 194 ǦȈǳƢǰƬǳơǝơȂǻƗǝȂǸů ƧǂǋƢƦŭơǦȈǳƢǰƬǳơ ƧǂǋƢƦŭơŚǣǦȈǳƢǰƬǳơ ȅȂǻƢƯǲȈǴŢǄǯǂǷ 3 2ȅȂǻƢƯǲȈǴŢǄǯǂǷ 1ȅȂǻƢƯǲȈǴŢǄǯǂǷ ǲȈǴŢǄǯǂǷ ȆǈȈƟǁ -د -ǲȈǴŢǄǯǂǷ ȆǈȈƟǁ -ج -ǲȈǴŢǄǯǂǷ ȆǈȈƟǁ -ب -ǲȈǴŢǄǯǂǷ ȆǈȈƟǁ -أ -ǝȂǓȂǷƨǨǴǰƫ ) Ǒǂǣ ( ƨǨǴǰƬǳơ

(38)

     ƿƢţơǑǂǣȁǦȈǳƢǰƬǳơȄǴǟƨƥƢǫǂǳơǑǂǣƨǷƾƻĿǅƢǇȋơơǀǿǦȈǛȂƫȄǴǟƧǁƾǬǳơǵƾǟ ƨȇǁơƽȍơƩơǁơǂǬǳơƾȈǋǂƫȁ . II -2 -ƨǬȇǂǗ ƧǂǋƢƦŭơǦȈǳƢǰƬǳơ : ȄǴǟƨǬȇǂǘǳơǽǀǿȅȂǘǼƫ ǖǬǧƧǂǋƢƦŭơǦȈǳƢǰƬǳơǺǷƢȀƦȈǐǼƥƱƢƬǻȍơƩơƾƷȁǲȈǸŢ ƔơȂǇ ƧŚǤƬǷȁƗƨƬƥƢƯƪǻƢǯ ƱƢƬǻȍơȄǴǟǲǸŢȐǧƧǂǋƢƦŭơŚǣǦȈǳƢǰƬǳơǂǏƢǼǟƢǷƗ ƩƢǬǨǻŐƬǠƫǲƥ ǂƟƢǈŬơȁƵƢƥǁȋơƣƢǈƷȄǴǟƨǬȇǂǘǳơǽǀŮƢǬǧȁǲǸŢĽǺǷȁǕƢǌǼǳơƢȀȈǟƾƬǈȇƨȈǼǷǃ . ƧǂǋƢƦŭơ ǦȈǳƢǰƬǳơ ƾȇƾŢ ƨǳȂȀǈǳ ơǂǜǻ ƢȀƬǗƢǈƦƥ ƧǂǋƢƦŭơ ǦȈǳƢǰƬǳơ ƨǬȇǂǗ ǄȈǸƬƫ ƨǻǁƢǬǷ ǁƢȈƬƻơȁƨȇƽȁƽǂŭơƨƦƬǟƣƢǈƷǺǷǺǰŤȏƢĔƗƨǬȇǂǘǳơǽǀǿȄǴǟǀƻƚȇȁƧŚǤƬŭơǦȈǳƢǰƬǳƢƥ ƨȇǂǠǇƨǇƢȈǇ ƨȈƳƢƬǻƛȁƗ ¡ ƨǬȇǂǘǳƨƦǈǼǳƢƥƵƢƬǷȂǿƢǸǯǱƢǸǟȋơǶǫǁƨǳȏƾƥƲƟƢƬǼǳƢƥƚƦǼƬǳơȁƗ ƧŚǤƬŭơǦȈǳƢǰƬǳơ ƩƢǈǇƚŭơǲǸǠƬǈƫȏǮǳǀǳ ƨǬȇǂǘǳơǽǀǿ Ƣēơǀǳ ǬƫƢŶƛȁ ǦȈǳƢǰƬǳơƣƢǈŞǵȂ ƨǳȂȀǇǂưǯƗƢĔȋƧǂǋƢƦŭơ ƧŚǤƬŭơǦȈǳƢǰƬǴǳƨȈǓǂǷƨƥǁƢǬǷȆǿƧǂǋƢƦŭơǦȈǳƢǰƬǳơǹƗŐƬǠƫȆǿȁ ŚȈǈƬǳơ Ʃơǁơǂǫ ƿƢţơ ǲƳƗ ǺǷ Ǯǳƿȁ ) ƧŚǤƬǷ ǦȈǳƢǰƫ Ȇǿ ƧǂǋƢƦŭơ ǦȈǳƢǰƬǳơ ǲǯ ƢƦȇǂǬƫ ƨƬƥƢƯǦȈǳƢǰƫȆǿƧǂǋƢƦŭơŚǣǦȈǳƢǰƬǳơȁ ( 1 . II -2 -1 -ĿǁȂǐǬǳơǾƳȁƗ ƧǂǋƢƦŭơǦȈǳƢǰƬǳơƨǬȇǂǗ : ļȉƢƥƢŮƢŦƛǺǰŻƩơƽƢǬƬǻơƧƾǟǖǬǧƧǂǋƢƦŭơǦȈǳƢǰƬǳơƨǬȇǂǗǪǧȁǲȈǸƸƬǳơǅƢǇƗǾƳơȂȇ : 2  ƨǬȇǂǘǳơǽǀǿǪǧȁƨƥȂǈƄơƧƾƷȂǳơƨǨǴǰƫŐƬǠƫȏ ǂǏƢǼǟǲǸēƢĔȋǮǳƿȁƨƸȈƸǏƨǨǴǯ ƧǂǋƢƦŭơŚǣǦȈǳƢǰƬǳơ ) ƢȀǼǷƧŚǤƬŭơƨǏƢƻ .(  ǦȈǳƢǰƬǳơƽƢǠƦƬǇơǹƛ ƨȈǼǷǃǦȈǳƢǰƬǯƢȀƬŪƢǠǷȁƱƢƬǻȍơǦȈǳƢǰƫǺǷƧǂǋƢƦŭơŚǣ ¡ ŚǣƨȈǴǸǟ ǕƢǌǼǳơƨǷƾƻǲƳƗǺǷƭƾŢƧǂǋƢƦŭơŚǣǦȈǳƢǰƬǳơǹȋǮǳƿȁƨǸȈǴǇ .  ȅƽƚȇǖǬǧƧǂǋƢƦŭơǦȈǳƢǰƬǳơǅƢǇƗȄǴǟǲȈǤǌƬǳơƪŢƱƢƬǻȍơȁǵƢƬǳơƱƢƬǻȍơǹȁǄűǶȈȈǬƫǹƛ ţĿǆǰǠǼȇơǀǿȁƨȈǬȈǬūơǾƬǨǴǯǒȈǨţńƛ ƨǬǬƸƬŭơƵƢƥǁȋơǒȈǨ .  ƩơǁơǂǬǳơƿƢţơȁƨƥƢǫǂǳơȁǖȈǘƼƬǳơǱƢůĿƧơƽƘǯƧǁơƽȍơƨǷƾƻĿǲǌǨƫƨǬȇǂǘǳơǽǀǿǹƛ ƬǈƫƢĔȋǮǳƿȁ Ʀ ǦȈǳƢǰƬǳơǺǷơƔǄƳƾǠ ƱƢƬǻȍơǦȈǳƢǰƫǺǷƧŚǤƬŭơ .

1_{Burlaud.A et al, contrôle de gestion, manuel et application, édition Foucher, 2010, p 225}

2

ǍǪƥƢǇǞƳǂǷȆǫƢǈǳơȅƾȀǷǹȁƾǠǇȆǠȈƥǂǳơƨǠŦǺǈƷǱƢǸǯ 79

(39)

    II -3 -ƨǬȇǂǗ ƧŚǤƬŭơǦȈǳƢǰƬǳơ : ƩƢǼȈǈǸŬơƩơȂǼǇĿƨȈǰȇǂǷȋơƧƾƸƬŭơƩƢȇȏȂǳƢƥƧŚǤƬŭơǦȈǳƢǰƬǳơƨǬȇǂǗƩǂȀǛ 1950 ǶǇơ ƪŢ " direct costing " ǦȈǳƢǰƬǳơ ǦȈǳƢǰƬǳƢƥ ǪƸǴƫ ƨȈƦǇƢŰ ƨǬȇǂǗ ƢĔƗ ȄǴǟ ƪǧǂǟȁ ƨƬƥƢưǳơǦȈǳƢǰƬǳơƔƢǐǫƛǞǷǖǬǧƧŚǤƬŭơ . ƧŚǤƬŭơǦȈǳƢǰƬǳơƨǬȇǂǗƤǈƷǦȈǳƢǰƬǳơƣƢǈƷǶƬȇȁ ȄǴǟ 3 ǂǷ ơ ǲƷ 1 : 1 -ƧŚǤƬŭơǦȈǳƢǰƬǳơǞȇǃȂƫȁǎȈǐţ :  ƧǂǋƢƦŭơƧŚǤƬŭơǦȈǳƢǰƬǳơǎȈǐţ : ǺǸǔƬƫƧŚǤƬǷǦȈǳƢǰƫǅƢǇȋơĿȆǿƧǂǋƢƦŭơǦȈǳƢǰƬǳơ ǍȂǐŬƢƥ ƢȀǐȈǐţ ǶƬȇ ƧǂǋƢƦŭơ ƨǴǷƢǠǳơ ƾȈǳơȁ ƨȈǳȁȋơ ƽơȂŭơ ǭȐȀƬǇơ ƢȈǴǯ ǦȈǳƢǰƬǳơ ńƛ ƧŚǤƬŭơ .  ƧǂǋƢƦŭơŚǣǦȈǳƢǰƬǳơǞȇǃȂƫ : ǖǬǧ ƤŸƧŚǤƬŭơƧǂǋƢƦŭơŚǣǦȈǳƢǰƬǳơ ǹƗ ȄǴǟǝǃȂƫ ǄǯơǂǷ ǲȈǴƸƬǳơ . 2 -ȆǠǴǈǳơǹȁǄƼŭơǶȈȈǬƫ : ǶȈȈǬƫ ǖǬǧƧŚǤƬŭơǦȈǳƢǰƬǳơƨǘǇơȂƥǹȂǰȇǹȁǄƼŭơ . 3 -ƨȈǴȈǴƸƬǳơƨƴȈƬǼǳơƣƢǈƷ : ǱȐƻǺǷƨȈǴȈǴƸƬǳơƨƴȈƬǼǳơƣƢǈƷǶƬȇ ǺǷƨƬƥƢưǳơǦȈǳƢǰƬǳơƵǂǗ ƧŚǤƬŭơƨǨǴǰƬǳơȄǴǟǊǷƢŮơ . ǲǰǌǳơ ) 1 -6 :( ƧŚǤƬŭơƨǨǴǰƬǳơȄǴǟǊǷƢŮơ

Source : Burlaud.A et al, op cit, p 207

II -3 -1 -ƧŚǤƬŭơƨǨǴǰƬǳơƨǬȇǂǗƢȇơǄǷ : 2

1_{Burlaud.A et al, op cit, p 219}

2 Ibid, p 223 Ƕǫǁ ǱƢǸǟȋơ ƧŚǤƬŭơƨǨǴǰƬǳơȄǴǟǊǷƢŮơ ƨȈǴǰ ǳơǦ ȈǳƢǰ Ƭǳơ ǦȈǳƢǰƬǳơ ƧŚǤƬŭơ ƨƬƥƢưǳơǦȈǳƢǰƬǳơ ƨƴȈƬǼǳơ