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استهداف السعر كأساس لتحقيق تقنية التكلفة المستهدفة للوحدات الاقتصادية العاملة في بيئة الأعمال الحديثة
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المقدمة

تمثل الأسعار تعبيرا" نقدياً لقيمة السلع والخدمات المقدمة للزبون، وتعد عملية التسعير من العمليات المهمة وذات الأثر البالغ على نجاح واستمرار منظمات الأعمال، نظراً لما لها من تأثير على المقدرة الربحية وإعادة توزيع الدخل القومي المخصص للاستهلاك، إذ أنه بتحديد الأسعار يستطيع الفرد أن يوزع دخله بين ما يعده ضرورياً من السلع وما يعد كمالياً.

وعموماً فإن لعملية التسعير مجموعة من الأهداف التي تحققها والتي تختلف فيما بين المنظمات، كما أن هذه العملية تتأثر بمجموعة من العوامل التي تتطلب الاستجابة لها.

وتقليدياً فإن هناك مدخلان لتحديد الأسـعار هما المدخل الاقتصادي والمدخل المحاسبي حيث يقوم المدخل الاقتصادي بتشكيل أساسي على تقيد حالات السوق وما يسودها من تفاعلات لقوى العرض والطلب، أما المدخل المحاسبي فينطلق من الكلفة التي يعدها الأساس لتحديد الأسعار وضمن مجموعة من الطرق والتي أياً كانت ونظراً لظروف المنافسة وزيـادة ونمو مدخل التوجه نحو الزبون لتحقيق ما يرضيه، الأمر الذي شخص تصور المدخل التقليدي لتحديد الأسعار التي أصبحت في الوقت الحاضر توجه من قبل السوق بدلاً من الكلفة، الأمر الذي بدوره انعكس على استهداف الكلفة.

لذا يتمحور هذا البحث في بيان أثر السعر المستهدف على استهداف الكلفة من خلال دراسة المداخل المعتمدة في التسعير تقليدياً.

ولغرض تحقيق ذلك فقد تم تقسيم البحث إلى خمسة مباحث تسبقهما المنهجية العلمية التي اعتمدها الباحثان وكآلاتي:-

م1: مدخل في التسعير.

م2: المدخل الاقتصادي والمحاسبي في التسعير.

م3: السعر المستهدف وأثره في استهداف الكلفة.

م4: المنهجية المقترحة وآلية التطبيق.

م5: الاستنتاجات والتوصيات.

 

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Publication Date
Tue Jan 03 2023
Journal Name
College Of Islamic Sciences
Jurisprudence of the narratives Jurisprudence of the narratives of Mother of the Believers “Um Salmah: (may God bless her) agreed upon between Bukhari and Muslm in respect to fasting, Hajj” pilgrimage” and Sharia duration : The life of the mother of the believers, Umm Salamah, the jurisprudence of the narratives of Umm Salamah, agreed upon between Bukhari and Muslim
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Abstract

This research’s goal is to  restore and to revive the jurisprudence of  Mother of Believers (Um alMuaamineen) “Um Salmah” "may God bless her", and to highlight her outstanding assimilation and understanding of religion and her conscious thought.  The current research is a comparative scientific theoretical study  represented in the comparison of  jurisprudence of “Um Salamah” with Hadiths  of  fasting  and pilgrimage rules as well as the duration  mentioned in jurisprudence  of  for doctrines( 4 schools of thought )to identify these hadiths with the inclusion and discussion of their evidence.

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