Abstract:
ﺗﻮﺟﻪ ﺑﻪ ﻫﺰﻳﻨﻪ و ﻓﺎﻳﺪه ﻫﺮ ﻃﺮح و ﺗﻮﺟﻴﻪ اﻗﺘﺼﺎدی آن در ﻣﺮﺣﻠﻪ ﺷﺮوع ﻓﻌﺎﻟﻴﺖ و داﺷﺘﻦ ﺗﺼﻮﻳﺮ روﺷـﻨﻲاز ﻓﻌﺎﻟﻴﺖ ﻫﺎی اﻧﺠﺎم ﻳﺎﻓﺘﻪ و رﺳﻴﺪن ﺑﻪ اﻫﺪاف ﭘﻴﺶ ﺑﻴﻨﻲ ﺷﺪه، ﻧﻴﺎزﺑﻪ ﺑﺮﻧﺎﻣﻪ رﻳﺰی و ﺑﻮدﺟﻪ ﺑﻨـﺪی دﻗﻴـﻖ داردﻛﻪ ﺑﺎ اﺳﺘﻔﺎده ﺻﺤﻴﺢ از ﺣﺴﺎﺑﺪاری ﻣﺎﻟﻲ و ﺣﺴﺎﺑﺪاری ﺑﻬﺎی ﺗﻤﺎم ﺷﺪه اﺣﺘﻤﺎل ﺗﺤﻘﻖ آن ﺑﺴﻴﺎر ﺑﻴﺸـﺘﺮ ﺧﻮاﻫـﺪ ﮔﺮدﻳﺪ.وﺟﻮد اﻃﻼﻋﺎت ﺑﻬﺎی ﺗﻤﺎم ﺷﺪه ﻣﺤﺼـﻮﻻت ﻛﺸـﺎورزی ﺑـﺮای اﺳـﺘﻔﺎده ﻣـﺪﻳﺮﻳﺖ دراﻣﺮﺗﺼـﻤﻴﻢ ﮔﻴـﺮی،ﺿﺮوری و ﺣﻴﺎﺗﻲ اﺳﺖ. ﺗﺄﻣﻴﻦ اﻃﻼﻋﺎت ﻣﻮرد ﻧﻴﺎز ﻳﺎد ﺷﺪه ﻣﺴﺘﻠﺰم اﺳﺘﻘﺮار ﻳﻚ ﺳﻴﺴﺘﻢ ﺣﺴﺎﺑﺪاری ﺑﻬﺎی ﺗﻤﺎم ﺷﺪه ﻣﺘﻨﺎﺳﺐ اﺳﺖ.ﻫﺪف ﻧﻬﺎﻳﻲ ﭘﮋوﻫﺶ ﺣﺎﺿﺮ، اراﺋﻪ اﻟﮕﻮی ﻣﻨﺎﺳﺐ ﺑﻬﺎی ﺗﻤﺎم ﺷﺪه ﻣﺤﺼﻮﻻت ﻛﺸﺎورزی ﮔﻠﺨﺎﻧﻪای ﭘﺲ ازﺣﺼﻮل اﻃﻤﻴﻨﺎن از ﻓﻘﺪان ﭼﻨﻴﻦ ﺳﻴﺴﺘﻢﻫﺎﻳﻲ در ﻗﻠﻤﺮو ﺗﺤﻘﻴﻖ اﺳـﺖ؛ ﺗـﺎ از آن ﻃﺮﻳـﻖ، اﻃﻼﻋـﺎت ﻣـﻮرد ﻧﻴـﺎزﻣﺪﻳﺮﻳﺖ واﺣﺪﻫﺎی ﮔﻠﺨﺎﻧﻪای ﺑﻴﺶ از ﭘﻴﺶ ﻓﺮاﻫﻢ ﮔﺮدد. ﮔﺮدآوری اﻃﻼﻋـﺎت از ﻃﺮﻳـﻖ روش ﻛﺘﺎﺑﺨﺎﻧـﻪ ای وﻣﻴﺪاﻧﻲ ﻣﻲﺑﺎﺷﺪ، ﻛﻪ ﺑﺎ ﻣﻄﺎﻟﻌﻪ و ﺑﺮرﺳﻲ ﻓﺮآﻳﻨﺪ ﺗﻮﻟﻴﺪ و ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﻣﺒﻨﺎی ﻧﻈﺮی ﺣﺴﺎﺑﺪاری، اﻟﮕﻮی ﺑﻬﺎی ﺗﻤـﺎمﺷﺪه ﻣﺤﺼﻮل ﻳﺎد ﺷﺪه ﺻﻮرت ﮔﺮﻓﺘﻪ اﺳﺖ. ﺑﻪ ﻣﻨﻈﻮر ﺗﺄﻳﻴﺪ اﻟﮕﻮی ﭘﻴﺸﻨﻬﺎدی و ﻳﺎﻓﺘﻪﻫـﺎی ﭘـﮋوﻫﺶ، از روشآزﻣﻮن دﻟﻔﻲ اﺳﺘﻔﺎده وﻧﺘﺎﻳﺞ درﻣﻌﺮض ﻗﻀﺎوت ﻛﺎرﺷﻨﺎﺳﺎن و ﻣﺘﺨﺼﺼﻴﻦ ﻗﺮارداده ﺷﺪه اﺳﺖ. ﺟﻬﺖ ﮔﺮدآوریﻧﻈﺮات ﻛﺎرﺷﻨﺎﺳﺎن وﻣﺘﺨﺼﺼﻴﻦ از ﻓﺮم ﻧﻈﺮﺧﻮاﻫﻲ ﻣﺘﻨﺎﺳﺐ اﺳﺘﻔﺎده و ﺗﻜﻤﻴﻞ آن ﺗﺎ دﺳﺘﻴﺎﺑﻲ ﺑﻪ ﻫﻤﮕﺮاﻳـﻲ ﻻزم اداﻣﻪ ﻳﺎﻓﺘﻪ اﺳﺖ.
Paying attention to the cost and benefit of each plan and its cost - effectiveness at the outset of the activity as well as obtaining a clear picture of activities to be performed on reaching the prospective goals, are needed in planning and budgeting which will be fulfilled by using financial accounting and cost accounting.
The availability of the cost information of agricultural products to be used by management in decision making is essential. To provide the necessary data, establishing a cost accounting system is necessary. The final objective of this research is to present an appropriate model of costing for agricultural products, and thereby, the necessary data related to greenhouse management will be provided. Data collection is based on case study and library methodology and based on the study and investigation of the process of production, and based on accounting theory; the model for the cost of the product is suggested. In order to accept the offered model and the findings Delphi-Test was used and the results were judged by experts and specialists. To gather their suggestions and ideas, an appropriate questionnair was used and this process continued till a general agreement on it was reached
Machine summary:
ﺑﺪﻳﻦ ﺗﺮﺗﻴﺐ ﻛﻪ اﺑﺘﺪا ﻣﺮاﺣﻞ ﺗﻮﻟﻴﺪ ﻣﺤﺼﻮل در واﺣﺪﻫﺎی ﻛﺸﺎورزی ﺗﻮﻟﻴﺪ ﻛﻨﻨﺪه ﺧﻴﺎر ﮔﻠﺨﺎﻧﻪ ای ﻣﻮرد ﻣﻄﺎﻟﻌﻪ و ﺑﺮرﺳﻲ ﻗﺮار ﮔﺮﻓﺘﻪ و ﺳﭙﺲ ﺑﺎ ﺗﻮﺟﻪ ﺑـﻪ ﻣﻨـﺎﺑﻊ در دﺳـﺘﺮس و اﺻﻮل و ﻣﺒﺎﻧﻲ ﺣﺴﺎﺑﺪاری، اﻟﮕﻮی ﭘﻴﺸﻨﻬﺎدی ﻣﺤﺎﺳﺒﻪ ﺑﻬﺎی ﺗﻤﺎم ﺷﺪه ﻛﻪ ﺷﺎﻣﻞ ﻧﺤﻮه ﺷﻨﺎﺳـﺎﻳﻲ اﻗـﻼم، ﺛﺒﺖ و ﻃﺒﻘﻪ ﺑﻨﺪی آن ﻫﺎ و ﭼﮕﻮﻧﮕﻲ ﺳﺮﺷﻜﻦ ﻛﺮدن ﻫﺰﻳﻨﻪ ﻫﺎی ﻏﻴﺮ ﺗﻮﻟﻴﺪی ﺑﻪ ﺗﻮﻟﻴﺪی ﻣـﻲ- ﺑﺎﺷﺪ، اراﺋﻪ ﮔﺮدﻳﺪه اﻧﺪ.
78 001 03 ﻛﻨﺘﺮل ﻛﻴﻔﻴﺖ ﻣﺤﺼﻮل ب ﻣﻌﻨﻲ دار آﻳــﺎ اﺳــﺘﻔﺎده ازﻣﺒﻨــﺎی ﺗﺴــﻬﻴﻢ )ﺣﻮاﻟﻪ ﻫـﺎی ﺻـﺎدره(در ﻣـﻮرد ﺗﺨﺼﻴﺺ ﺑﻬﺎی ﺗﻤﺎم ﺷﺪه ﻣﺮﻛﺰ 21 ﭘﺸﺘﻴﺒﺎن ﺗﻮﻟﻴﺪ ﺑـﻪ ﻣﺮاﻛـﺰ ﺗﻮﻟﻴـﺪ ﻣﺴﺘﻘﻴﻢ، ﺑﺮای ﻣﺮﻛﺰ اﺷﺎره ﺷـﺪه در ذﻳﻞ درﺳﺖ و ﻣﻨﻄﻘﻲ اﺳﺖ؟ اراﺋﻪ اﻟﮕﻮی ﻣﻨﺎﺳﺐ ﺑﻬﺎی ﺗﻤﺎم ﺷﺪه ﻣﺤﺼﻮﻻت ﻛﺸﺎورزی ﮔﻠﺨﺎﻧﻪای )ﺧﻴﺎرﮔﻠﺨﺎﻧﻪ ای(...
78 001 03 ﺑﻬﺪاﺷﺖ و درﻣﺎن ب ﻣﻌﻨﻲ دار آﻳﺎ اﺳﺘﻔﺎده ازﺳﻴﺴﺘﻢ ﺑﻬـﺎء ﻳـﺎﺑﻲ ﻣﺮﺣﻠﻪ ای ﺑﺮای ﻣﺤﺎﺳـﺒﻪ ﺑﻬـﺎی ﺗﻤﺎم ﺷﺪه ﻣﺮاﻛﺰ اﺷﺎره ﺷـﺪه در ذﻳﻞ، درﺳﺖ و ﻣﻨﻄﻘﻲ ﻣﻲ ﺑﺎﺷﺪ 41 ؟ﺑﺎ ﺗﻮﺟﻪ ﺑـﻪ ﻣﺎﻫﻴـﺖ ﻋﻤﻠﻴـﺎت ﺗﻮﻟﻴﺪ- ﺷـﺮاﻳﻂ ﺗﻮﻟﻴـﺪ وﻣﻴـﺰان ﻣﻨﺎﺑﻊ ﻣﺼﺮﻓﻲ ﻳﻜﺴﺎن ﻛﺎﻣﻼ 0 0 0 5.
از ﻃـﺮف دﻳﮕﺮ ﺑﺎ اﺳﺘﻘﺮار ﺳﻴﺴﺘﻢ ﻫﺎی ﺣﺴﺎﺑﺪاری ﺑﻬﺎی ﺗﻤـﺎم ﺷـﺪه اﺑـﺰاری ﻣﻬـﻢ درﺟﻬـﺖ ﻛﻨﺘـﺮل و ﻛﺎﻫﺶ ﺑﻬﺎی ﺗﻤﺎم ﺷﺪه ﻣﺤﺼﻮل و اﻳﺠﺎد ارزش اﻓﺰوده و ﺗﺎﻣﻴﻦ اﻃﻼﻋﺎت ﻣﺮﺑﻮط ﺑﻪ ﺗﺤﺼـﻴﻞ و ﻣﺼﺮف ﻣﻨﺎﺑﻊ ﺑﺮای واﺣﺪﻫﺎی ﺗﻮﻟﻴﺪی ﻣﺤﺼـﻮﻻت ﻛﺸـﺎورزی در اﺧﺘﻴـﺎر ﻣـﺪﻳﺮﻳﺖ ﻗـﺮار اراﺋﻪ اﻟﮕﻮی ﻣﻨﺎﺳﺐ ﺑﻬﺎی ﺗﻤﺎم ﺷﺪه ﻣﺤﺼﻮﻻت ﻛﺸﺎورزی ﮔﻠﺨﺎﻧﻪای )ﺧﻴﺎرﮔﻠﺨﺎﻧﻪ ای(...