Ya ku ɗalibai, muna ba ku shawarwari masu zuwa don cin nasarar cin jarrabawar darussan Gudanarwa:
- Bita na ƙarshe yakamata ya mai da hankali kan ƙididdiga daban-daban da haɗaɗɗun da surori daban-daban suka ambata.
- Bincika cewa kalkuleta na aiki da kyau.
- Yadda za a kusanci batun?
- Ku ciyar kamar mintuna 10 zuwa 15 don cikakken karatun batun. Wannan aikin farko ya kamata ya ba ku damar:
- zama saba da tsarinsa kuma gano sassa masu zaman kansu;
- tuntuɓi appendices;
- haskaka mahimman bayanai da bayanai waɗanda za ku iya mantawa da su daga baya;
- don gano ilimin da kuke buƙatar tattarawa da kuma matsalolin fasaha;
- ware appendices da za a kammala da kuma mika tare da kwafin domin kada a manta da su.
- Batun Gudanarwa ya ƙunshi sassa biyu: "Kashi na farko da aka zira a kan maki 5,
- Ku ciyar kamar mintuna 10 zuwa 15 don cikakken karatun batun. Wannan aikin farko ya kamata ya ba ku damar:
ya ƙunshi darussa guda 2 da nufin yin nazarin ikon sarrafa wasu dabarun gudanarwa da yuwuwar wasu tambayoyi don tunani. Ta iya shirya ku don
"Kashi na biyu" wanda aka yiwa alama daga maki 15. Yakan ƙunshi ƴan manyan fayiloli (akalla manyan manyan fayiloli 3).
- A kashi na farko "Ayyukan motsa jiki", kun fara da motsa jiki wanda kuke ɗauka mai sauƙi. Idan tambayoyin sun kasance masu zaman kansu, fara magance tambayoyin da kuka fi sani da farko.
In ba haka ba, kuna mutunta tsarin tambayoyin da aka yi.
- A kashi na biyu “Nazarin shari’a”, yi ƙoƙarin fahimtar zaren gama gari ta hanyar karanta gabatarwa gaba ɗaya ga shari’ar da kuma gabatarwar da ta shafi kowane fayil.
Fahimtar zaren gama gari yana taimaka muku sarrafa lamarin yadda ya kamata. Gabaɗaya gabatarwar nazarin shari'ar na iya bayyana matsalar kuma ta jagoranci ɗalibi zuwa ga matsalolin da za a warware da kuma hanyoyin da za a bi.
- Bi da fayilolin cikin tsari yayin da kuma mutunta tsarin tambayoyinsu. Gabaɗaya, fayilolin ba dole ba ne suna da alaƙa a kan matakin lissafi, amma an haɗa su akan ra'ayi da matakin zaren gama gari, don haka rashin nasara a cikin fayil ɗaya baya zama cikas ga warware fayil na gaba.
- Bincika lissafin ku a hankali kuma ku cika maƙallan a sarari (ka guji gogewa, sake rubutawa, da sauransu).
- Da fatan za a yi amfani da alƙalami shuɗi yayin da kuke guje wa alƙalami masu haske daban-daban, zinare, da sauransu… don adana iyawar rubutunku.
- Ba da daidaitattun lambobi na darasi, manyan fayiloli da tambayoyinsu.
- Lambobin shafukan kwafin ku.
- Tabbatar da sakamakonku tare da lissafin da suka dace.
Sa'a
Gudanarwa - Maɓallin amsa don babban zaman 2021 Maɓallin amsa shine kamar haka: Tunatar da tambaya (a cikin m), sannan amsar
Tunatarwa da tambayoyi da amsoshi
1gabãnin game: 10 maki/40
Motsa jiki n°1: 5 maki/40
- Ƙayyade mafi kyawun adadin da za a kera a cikin watan Afrilu 2021 don tabbatar da cikakken aiki na bita biyu. 2 fatu
Bari: X ya zama mafi kyawun adadin don kera allon gefe Y mafi kyawun adadin don kera akwatunan littattafai 0,75X + 1Y ≤ 275
10X+15Y≤ 4000
X= 100 Allon gefe
Y = 200 dakunan karatu
- Dangane da ayyukan kasuwanci, ana iya siyar da akwatuna 214 da allunan gefe 250 a kasuwa kowane wata akan farashi na yanzu. Jiha, tabbatar da amsar ku, wane samfurin da kamfanin "Kortoba" ya fi so (wanda za a fara samarwa). 0,5pt
Library M/CVU shine 1250>750 (Buffet M/CVU)
Don haka dole ne kamfanin ya fara samar da dakunan karatu.
- Idan aka yi la’akari da samar da dakunan karatu guda 214:
- Bincika cewa matsakaicin adadin allunan gefen da za a kera a cikin watan Afrilu 2021 zai zama raka'a 79. 1pt
Taron bita: 0,75X+ 1×214 = 275 X= raka'a 81,333
Taron taron: 10X + 15×214 = 4000 X = raka'a 79
Don haka dole ne kamfanin ya samar da raka'a buffet guda 79.
- Yi ƙididdige sakamakon gaba ɗaya na watan Afrilu 2021 dangane da shirin samarwa mai zuwa: 1pt
- 214 dakunan karatu;
- 79 tafe.
Sakamakon Gabaɗaya = (750×79) + (1×250) - 214 = 200 D
- Sanin cewa sakamakon gaba ɗaya a cikin yanayin cikakken aikin zai zama dinari 125000; ce, tabbatar da amsar ku, menene shirin samarwa da za a ɗauka a cikin watan Afrilu 2021?
0,5bari
126750>125000 don haka dole ne kamfanin ya ɗauki shirin samar da akwatunan littattafai 214 da allunan gefen 79.
Motsa jiki n°2: 5 maki/40
- Menene sakamakon da za a jira a ranar 01/03/2021? 1pt
Tasirin da za a yi rangwame a ranar 01/03/2021 sune:
- Tasirin n° 1021: ƙimar ƙima 40000 D
- Tasirin n°1022: ƙimar ƙima 35000 D
- Ƙayyade adadin agio ciki har da VAT kuma cire ragamar kuɗin da aka rangwame. 1,5 pt.
Rangwame = (40x000x30/12)+(36000x35x000/36)= 12+36000 = 400 D
Hukumar HT = 10×2 = 20 D
VAT akan hukumar = 20×0,19 = 3,800 D Agio TTC = 820+20+3,8 = 843,800 D
Rangwamen kuɗi = (75000 - 843,800) = D74.
- Bincika cewa adadin kuɗin da aka samu ya kai dinari 25843,800. 0,5pt
Overdraft = 100 - 000 = 25 D
- Yi ƙididdige ƙimar kuɗin da aka yi a banki. 1pt
Kudin da aka wuce gona da iri = (25 x 843,800×14/30) + 36000 = 351,511 D
- Ƙayyade jimlar kuɗin ba da kuɗaɗen gibin kuɗi na watan Maris 2021. 1pt
Jimlar kuɗin kuɗi = (820+20)+351,511 = 1191,511 D
2ème game: 30 maki/40
Dossier n°1: Binciken halin da ake ciki (9,5 maki) A/Nazarin ayyuka (2,5 pts)
- Gabatar da tebur mai banbantanci. 1pt
abubuwa | Adadi |
Matsaloli masu canzawa na kudaden shigaMargin / farashi mai canzawaKafaffen farashisakamakon | 1000 000600 000 |
400 000200 000 | |
200 000 |
- Yi lissafin rabon ribar riba zuwa tallace-tallace.
Ribar riba = 200/000 = 0,2 ko 20% 0,5 pts
- Sanin cewa matsakaicin ribar riba a cikin sashin shine kashi 15% kuma matakin farashin da masu fafatawa ke yi ya yi ƙasa da wanda kamfanin ya ɗauka da kashi 10%, menene za ku iya zana? 0,5pt
- 20%> 15%, kamfanin ya fi riba fiye da sashinsa.
– Matsayin farashin da kamfani ya ɗauka ya fi na masu fafatawa, don haka kamfani yana da sha’awar rage farashin sayar da shi don ƙara girman kasuwar sa.
- Dangane da sakamakon da aka samu a cikin tambayoyin biyun da suka gabata, a taimaka wa Mr. Mohamed ya samo hanyar da ta dace don samun damar rage farashinsa da kuma kula da ribar da yake samu domin ya kara kasuwar sa. 0,5pt
Don samun damar rage farashinsa da kuma kula da ribar da yake samu don haɓaka kason kasuwa, dole ne kamfani ya yi aiki a kan farashinsa (rage farashinsa):
- ko dai ta hanyar yin ƙwaƙƙwaran saka hannun jari da kuma rage yawan farashi;
- ko kuma ta hanyar sarrafa kuɗin sa don guje wa ɓarna gwargwadon iyawa.
B/ Manufar Kasuwanci (7pts)
- Cika tebur don ƙididdige sakamako daban-daban, abubuwan karya-ko da maginin tsaro shafi n°1 shafi na 8/8 (za a dawo tare da kwafin).
Duba karin bayani no.: 5,5bari
- Wane tsarin kasuwanci ya kamata a ɗauka? Tabbatar da amsar ku. 1pt
Kamfanin yana da sha'awar ɗaukar manufofin kasuwanci n ° 1: saboda yana tabbatar da mafi girman riba da mafi girman gefen aminci kuma yana ba da garantin mafi kyawun kasuwar kasuwa.
Sakamako:261500D> 236000D
Gefen aminci: 550 526,316D > 524444,444D
Juyawa: 1D> 140D
- Sanin cewa ana amfani da ƙarfin samarwa a cikin adadin 70%; ba da shawarar hanyar da za ta sa jarin kamfani ya samu riba da kuma tabbatar da cikakken aikin yi. 0,5pt
Domin sanya jarin sa riba da kuma tabbatar da cikakken aikin yi, kamfanin yana da sha'awar rarrabuwar kawuna ta hanyar ƙaddamar da sabbin samfura ɗaya ko fiye a kasuwa.
Dossier n°2: Kaddamar da sabon samfur (maki 12) A/Farashin ilimin halin dan Adam (6 pts)
- Cika teburin lissafin farashin tunani shafi n°2 shafi 8/8 (za a dawo da shi tare da kwafin)
Duba shafi n°2: 4,5 pts
- Sanin cewa kamfanin yana da niyyar sayar da hajarsa ga masu rarrabawa (masu tallace-tallace da kantuna masu zaman kansu) akan dinari 40 ban da 19% VAT, kuma na karshen yana amfani da matsakaicin matsakaicin adadin 30% ban da 19% VAT, ƙayyade farashin siyarwa gami da VAT a ƙarshe. mabukaci. Me kuke lura? 1t
Farashin sayarwa gami da VAT zuwa mabukaci na ƙarshe: 40 x 1,3 x 1,19 = 61,880 D
PVTTC = farashin tunani = 61, 880 ku.
- Sanin cewa Kamfanin Takalmi na Tunusiya ya sanya manufa ta fuskar farashin farashi na kashi 20% idan aka kwatanta da farashin siyarwa ban da 19% VAT, menene farashin farashin zai ba shi damar cimma burin? 0,5pt
Farashin farashi = 40 x 0,8 = 32 D.
B/Cikakken farashi (6 pts)
- Gabatar a cikin tebur lissafin farashin samarwa da ƙimar ƙimar ƙima na takalma na fata mai wankewa. 2,5 ku
abubuwa | Adadi | |
Albarkatun kasa | 14,000 | |
Aikin kai tsaye | (10/60) x 6 = 1,000 | |
Kayayyaki | 3,500 | |
Farashin masana'anta kai tsaye | ||
Yanke taron bita | (2/60) x 30 = 1,000 | |
Quilting bita | (20/60) x 9 = 3,000 | |
Taron taro | (15/60) x 12 = 3,000 | |
Aikin gamawa da tattara kaya | (10/60) x 21 = 3,500 | |
Farashin samarwa | 29,000 | |
Kudin rarrabawa | 2,000 | |
Farashin farashi | 31,000 |
- Idan kamfani ya yanke shawarar saita farashin siyar da shi akan farashin tunani ta hanyar amfani da farashin siyarwa ga masu rarraba dinari 40 ban da 19% VAT:
- Yi lissafin sakamakon takalman fata na fata mai wankewa.
Sakamakon raka'a = 40 - 31 = 9 d.1 shafi
- Jiha, tabbatar da amsar ku, ko kiyasin farashin farashi ya baiwa kamfani damar cimma manufarsa dangane da ragi (gila akan farashin farashi na 20% idan aka kwatanta da farashin siyarwa ban da 19% VAT). 1pt
Ƙididdigar farashin farashi: 31 <32 don haka 31 yana bawa kamfani damar cimma burinsa na 20% dangane da ƙimar gefe dangane da farashin siyarwa. Ko 9/40 = 22,5%>20% saboda haka 31 yana bawa kamfani damar cimma burinsa na kashi 20 cikin XNUMX na ribar riba idan aka kwatanta da farashin siyarwa.
- Menene tasirin ƙaddamar da sabon samfurin (takalmin fata mai wankewa) akan tsarin farashi na nau'i biyu na yanzu? 0,5pt Ganin cewa kamfanin zai yi amfani da tsari iri ɗaya don samar da sabon samfurin tun yana cikin yanayin rashin aiki, wannan yana fassara zuwa ƙananan ƙayyadaddun farashi goyan bayan wasu samfura biyu (kudin rashin aiki) don haka a ingantaccen riba duka biyu
samfurori masu wanzuwa.
- Dangane da binciken da kuka yi yanzu, ku ce ko kamfanin ya kamata ya kaddamar da samar da takalman fata masu wankewa kuma me ya sa? 1pt
Ganin abin da ke sama, kamfanin yana da sha'awar ƙaddamar da samar da takalman fata da za a iya wankewa saboda:
- Sabon samfur mai riba;
- Fadada kewayon;
- Tattalin arzikin ma'auni akan samfuran da ake da su;
- Haɓaka cikin kasuwar kasuwa.
Dossier n°3: Juyin Halittun Ma'auni na Kuɗi (maki 5)
- Ƙayyade abin da ake buƙata na babban aikin aiki wanda aka bayyana a cikin kwanakin canji ban da VAT. 1pt
WCR a cikin kwanaki: (27+20+2+50+8) - (45+5) = Kwana 57
- Sanin cewa mafi ƙarancin hasashen kuɗin da manajan Mista Mohamed ke buƙata shine kwanaki 3 na canji ban da VAT:
- Yi ƙididdige babban kuɗin aiki da aka yi hasashe a cikin kwanakin canji ban da VAT. 1pt
FDR a cikin kwanaki = 57 + 3 = 60 days
- Yi ƙididdige ƙididdige ƙimar aiki a cikin ƙima don canji ban da VAT a kowace rana na dinari 8000 kowace rana. 1pt
Ƙimar FDR a darajar = 60 x 8000 = D480.
- Sanin cewa babban kudin da ake aiki da shi a ranar 31/12/2020 dinari 400 ne, ya nuna cewa rashin ingantaccen kayan aikin da za a ba da kudin injin yankan dijital (dinari 000) da kuma fahimtar babban aikin da aka yi hasashen ya kai dinari 240. 000pt
(480+ 000) -240 = D320.
- Taimaka wa Mr. Mohamed nemo hanyoyin samar da kudade masu dacewa. 1pt Tunda buqatar ta tsaya tsayin daka, dole ne a ba da kuɗaɗen kuɗaɗe ta hanyar ingantaccen albarkatu:
- Lamuni daga MLT;
- Ƙaruwar jari a tsabar kuɗi
- Yiwuwar ba da kuɗin kuɗaɗen injin yankan dijital ta hanyar hayar.
Annex n°1: Teburi don ƙididdige sakamako daban-daban, abubuwan karya-ko da magin aminci
(5,5 pts)
abubuwa | Manufar Kasuwanci No. 1 | Manufar Kasuwanci No. 2 | ||
Matsalolin Canjin Juyawa Rarraba akan farashi masu canzawa Kafaffen farashiSakamakon aiki | 1 140000 | 100% | 1 080000 | 100% |
598500 | 52,50% | 594000 | 55% | |
541500 | 47,50% | 486000 | 45% | |
280000 | 250000 | |||
261500 | 22,94% | 236000 | 21,85% | |
Matsakaicin riba (formulas | 280/000 = | 250/000 = | ||
adadi da sakamako) | 589 473,684D | 555 D | ||
Margin Tsaro | 1 - 140 | 1 080 000 - 555555,555 | ||
(ƙididdigar ƙididdiga da sakamako) | = 550526,316 D | = 524 444,444D |
Annex n°2: Tebur don ƙididdige farashin tunani (4,5 pts)
Duk haraji sun haɗa da farashi | Amsa ga tambaya 1 "Tsauri yayi yawa" | Amsa ga tambaya ta 2"Rashin inganci" | Mutanen da ba sa saya | Masu saye masu yiwuwa | ||
sunan | Girma tarawa | sunan | Rage tarawa | |||
A | B | C | D | E | F = C+E | G= 600-F |
42,840 | 0 | 0 | 135 | 600 | 600 | 0 |
47,600 | 0 | 0 | 105 | 465 | 465 | 135 |
52,360 | 30 | 30 | 90 | 360 | 390 | 210 |
57,120 | 54 | 84 | 69 | 270 | 354 | 246 |
61,880 | 63 | 147 | 54 | 201 | 348 | 252 |
66,640 | 66 | 213 | 51 | 147 | 360 | 240 |
71,400 | 78 | 291 | 45 | 96 | 387 | 213 |
76,160 | 93 | 384 | 36 | 51 | 435 | 165 |
80,920 | 102 | 486 | 15 | 15 | 501 | 99 |
85,680 | 114 | 600 | 0 | 0 | 600 | 0 |
Binciken batutuwa - Babban zaman Yuni 2021
KASHI NA FARKO: (maki 10/40) | |||
Matsala | Babi da abin ya shafa | Kayan aikin kimiyya don amfani | comment |
Darasi na 1:Bincika shirin samarwa wanda ke haɓaka yawan sakamakon kamfani. Sanarwar ta fitar da ka'idojin samarwa bisa ga sashen fasaha, da kuma M/CV na kowane samfur, aikin da ake buƙata ya ƙunshi: - Ƙayyade mafi kyawun adadin da za a kera a cikin watan Afrilu, - ƙididdige sakamakon shirin da aka ba da samarwa (a ƙarƙashin ƙuntataccen kasuwanci), - kwatanta sakamako mafi kyau tare da sakamakon shirin da aka ba. | Babi: Gudanar da Samfura Sashi: Zaɓin adadin ƙira | Rashin daidaituwa na ƙayyadaddun kayan aikin fasaha0,75X + 1Y ≤ 27510X + 15Y≤ 4000Resolution na tsarin daidaitawa tare da biyu unknownsResult = Unit M/CV x Adadin da aka sayar - Jimlar ƙayyadaddun farashi | Dole ne ɗalibin ya sami damar: ƙididdige mafi kyawun adadi Zaɓi shirin samarwa wanda ke haɓaka sakamakon kamfani gaba ɗaya. |
Darasi na 2Ƙididdigar kuɗin kuɗin kuɗi na gibin kuɗi.Sanarwar ta fayyace sharuddan rangwamen kudi da kuma karin kudaden da bankuna ke bukata, aikin da ake bukata ya hada da:- kididdige farashin rangwamen,-Kididdige yawan kudin da aka kashe,-Kididdige jimillar kudaden da ake kashewa. | Babi: Gudanar da Kuɗi Sashe: Ba da kuɗin tsarin aiki | Farashin rangwame: E + Commission HT E = (VN xtxn)/36000 Net rangwame darajar = VN - agio ciki har da haraji Agio ciki har da haraji = E + Hukumar HT x (1,19) Ƙimar da ba ta wuce iyaka: I + Hukumar HT = ( Mxtxn) / 36000 | Ya kamata ɗalibin ya iya: Lissafin farashin rangwamen takardar kudi Ƙididdige ƙimar rangwamen rangwamen ƙididdige yawan kuɗin da ake kashewa |
- Babban zaren 2èmeAn gabatar da sashi (Ra'ayi(s) da matsala(s): (Babban fayil1→ Jaka2 → Jaka3→ Jaka 4).
KASHI NA BIYU: ( maki 30) | |||
Kamfanin kera takalma ne mai suna "Kamfanin takalmi na Tunisiya wanda ke fuskantar gogayya daga kayayyakin Sinawa masu rahusa fiye da na Tunisiya. Kamfanin yana kokarin daidaita matsayinsa zuwa wannan sabon yanayin tattalin arziki ta hanyar rage farashin siyar da wasu kayayyaki. Ta himmatu wajen aiwatar da manufar rage tsadar kayayyaki domin ta ci gaba da samun ci gaba. Dangane da wannan, ana buƙatar bincika fayiloli masu zuwa.Dossier n°1: Binciken halin da kamfani ke ciki(Bincike na ayyuka: nemo mafita don rage farashin sayar da takalman "Feyrouz" da kuma kula da riba mai riba share).Dossier n°2: Kaddamar da sabon samfur (Farashin ilimin halin ɗan adam: ƙayyade farashin tunani na sabon samfurin da farashin farashi wanda ke ba da damar kamfani don cimma ƙimar ƙima akan farashin farashi idan aka kwatanta da farashin siyarwar 20% don ƙaddamar da sabon samfurin).Dossier n°3: Juyin Juyin Halitta na Kudi (Kididdige FDR na wucin gadi kuma kwatanta shi da FDR na yanzu nemo hanyoyin samar da kudade don isa ga FDR na wucin gadi da kuma ba da kuɗin sabon injin).Dossier n°4: Talla da haɓakawa (Don ƙara yawan tallace-tallace na takalma na "Feyrouz" da kuma inganta tallace-tallace na sabon samfurin, 3 kafofin watsa labaru na iya yiwuwa; wannan ya haɗa da ƙayyade farashin kowane matsakaici, ƙayyade yawan farashin tallace-tallace da tallace-tallace na tallace-tallace, kwatanta farashin farashin. yaƙin neman zaɓe da kasafin kuɗin da aka ware domin tantance yiwuwarsa). | |||
Matsalolin da aka fuskanta | Babi da abin ya shafa | Kayan aikin kimiyya don amfani | Iran, |
Fayil na 1:Binciken halin da ake ciki yanzuA- Nazari na aikiThesanarwa ta tsara tsarin farashi na tsakiyar kewayon takalma "Feyrouz".LAikin da ake buƙata ya ƙunshi-gabatar da tebur na sakamakon bambanci, - ƙididdige ƙimar ribar riba, neman mafita don rage farashin siyarwa da kula da ƙimar riba. | Babi: Gudanar da Samfura Sashe: Lissafin farashi: farashi mai ban sha'awa | R = CAHT - CV - CFT Riba Riba = R/CAHT | Dole ne dalibi ya iya: Gabatar da bambance-bambancen sakamako na sakamako Ba da mafita don rage farashin siyarwa da kula da ribar riba. |
B- Siyasar kasuwanciTheSanarwar ta bayyana cewa biyo bayan samun ingantacciyar na'ura kamfanin ya ba da shawarar manufofin kasuwanci guda biyu don rage farashin siyarwa.Le aikin da ake buƙata, a tsakanin sauran abubuwa, na (zuwa): kammala tebur na sakamako daban-daban, abubuwan karya-ko da maginin aminci, zaɓi manufofin mafi fa'ida ga kamfani. | Babi: Gudanar da Samfura Sashe: Lissafin farashi: farashi mai ban sha'awa | R = HVAC – CV – CFSR = CF/ TMCVMS = HVAC – SR | Dole ne dalibi ya iya: Yi ƙididdige madaidaicin madaidaicin ƙimar (SR) Yi ƙididdige gefen aminci a ƙimar (MS) |
Fayil n°2Sakin sabon samfurA- Farashin ilimin halin dan AdamThesanarwar ta bayyana sakamakon binciken da kamfanin ya gudanar tsakanin masu amfani da 600.LAikin da ake buƙata ya ƙunshi: - kammala tebur don ƙayyade farashin tunanin mutum, - kwatanta farashin tallace-tallace na jama'a da aka ƙididdige shi daga farashin tallace-tallace na kamfani tare da farashin tunani, - ƙididdige farashin farashi wanda ke ba da damar kamfani don cimma ƙimar ƙima akan farashi. farashin 20% na farashin siyarwa ban da haraji. | Babi: Gudanar da KasuwanciSashe: zaɓi tsarin farashi | Farashi na tunani Adadin gefe na kasuwancin kasuwanci = (PVHT - Farashin siyayya) / PVHT Rage ƙima akan farashin farashi idan aka kwatanta da farashin siyarwa = (PVHT - Farashin farashi) / PVHT | Dole ne ɗalibin ya iya: Ƙayyade farashin tunanin mutum ƙididdige farashin siyarwar jama'a daga ƙimar rarrafe mai rarrabawa Lissafin PVTTC daga PVHTC Kwatanta farashin tallace-tallace na jama'a da farashin tunanin mutum.Kididdige farashin farashi daga ƙimar gefen farashi da aka bayar. |
B- Cikakken farashiThesanarwa ta tsara abubuwan da farashin farashi na takalman fata mai wankewa.Laikin da ake buƙata ya ƙunshi: - ƙididdige farashin samarwa da farashin farashi na takalma a cikin nau'i na tebur, - ƙididdige sakamakon takalmi, - duban cewa farashin da aka kiyasta ya ba da izini ya kai ga kamfanin don cimma manufarsa dangane da ƙimar ƙima akan farashin farashi, - don yanke shawarar ko ƙaddamar da samar da sabon samfurin ko a'a. | Babi: Gudanar da Samfura Sashe: Lissafin farashi: cikakken farashi | Farashin samarwa = Farashin siyan kayan da aka cinye + kayayyaki iri-iri + MOD + Farashin samarwa kai tsaye (farashin bita) Farashin farashi = Farashin samarwa + Farashin rarrabawa. | Dole ne ɗalibin ya sami damar: ƙididdige farashin samarwa Ƙididdige farashin farashi Yanke shawarar ko ƙaddamar da samar da sabon samfur ko a'a. |
Fayil n°3Juyin Halitta na Ma'auni na Ma'auni na KuɗiSanarwar ta zayyana bukatu da albarkatun aiki da aka bayyana a cikin kwanakin canji ban da haraji, aikin da ake buƙata ya ƙunshi: - Ƙayyade hasashen BFR da aka bayyana a cikin kwanakin canji, - ƙididdige hasashen FDR da aka bayyana a cikin kwanaki da ƙima, - kwatanta FDR data kasance tare da hasashen FDR, - nemo hanyoyin samar da kudade masu dacewa don isa ga hasashen FDR da kuma ba da kuɗin sabon injin. | Babi: Gudanar da KuɗiSashi: Ba da kuɗin tsarin saka hannun jari (tushen zuba jarin kuɗi) Sashe: Ba da kuɗin tsarin aiki (buƙatun babban aiki) | BFR a cikin kwanakin juyawa = buƙatun aiki a cikin kwanaki - albarkatun a cikin kwanaki.FDR a cikin kwanakin canji = BFR a cikin kwanaki + TN a cikin kwanaki.FDR a cikin darajar = FDR a cikin kwanaki x kasuwancin canji ya wuce haraji a kowace rana. | Dole ne ɗalibin ya iya: ƙididdige BFR a cikin kwanaki Ƙididdige FDR a cikin kwanaki Nemo hanyoyin samun kuɗi masu dacewa don haɓaka FDR da saka hannun jari. |
Fayil n°4Talla da haɓakawaTheBayanin ya bayyana don ƙara yawan tallace-tallace na takalma na "Feyrouz" da kuma inganta tallace-tallace na takalma masu wankewa a cikin fata mai wankewa: 3 kafofin watsa labaru na sadarwa an tsara su (hanyoyi da farashin farashi).LAyyukan da ake buƙata sun haɗa da: - ƙididdige farashin kowace hanyar sadarwa, ƙididdige farashin tallace-tallace da tallata tallace-tallace, yanke shawarar ko za a gudanar da yakin ko a'a ta hanyar kwatanta farashin yakin da kasafin kudin da aka ware wa wannan yakin. . | Babi: Gudanar da KasuwanciSashe: Zaɓin manufofin sadarwa | Ƙididdigar farashin hanyoyin sadarwa. farashi = ∑ na cajin | Dole ne ɗalibin ya iya: ƙididdige farashin hanyar sadarwa Yana ƙididdige farashin tallace-tallace da tallan tallace-tallace, Kwatanta farashin kamfen da kasafin kuɗin da aka ware kuma ya yanke shawarar ko za a yi ko a'a. |