????? ?? ????, Managerial Accounting

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???? ????? ???? ???? ??????? ???? ??????? ??????? ???. ???? ?????? ?????? ?????:
(?) ??????? ??????? ??????? ????? ?? ????? ????? ??
(?) ???? ??????? ??????? ?? ???? ???? ????? ???? ???? ??? ?? ??? ?????? 1 ????? ??? ??? ???? 7 ????? ??? ?? ??? ?? 50?000 ???? ?????.

??? ????? 60?000 ???? ?? ?? ??? ?? ??????? ??????? 2. ??? ?? ??????? ?? ????? ???? ?? 50?000 ??? 70?000 ???? ????? ?????????? ?????????? ??????? ??????? 7. ????? ???????? ??????? ??????? 2 ???? ?? ?????? ?????? ??????? ?? ????? ????? ??????:


??? ????
???? ???????
0?30 $
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0.35
??????? ?????
0.10
??????? ?????? ??????? (??? ?? ??? ????????? 0?10 $ ? 0.10 ????? ???????? ??????? ?????? ??????? ????????)
0.25
?????? ???????
1?00 $



??? ????? ????? ???? 188000 $ ????? ??? ????? 7 ?????? ???? ???? ??? ???? ?????? ?? $ 20?000. ?????? ??????? ?????? ?? ??????? ??????? ?? 10?000 ?????.
??? ??? ???? ???????? ??????? ????? ?????? ??? ????? ??????: ?? ??????? ?? ???? ?????? ????? ??????? ???????? ???????? ?????? ????? ????? 0.35 ????? ??? ????. ????? ?? ????? ????? ?????? ?? ????? ?? ????????? ????????? ????? ?? ?? ????? ??????. ????? 100?000 ???? ??? ???? ??????? ?????? ??? ?? ?????? ?????? ?????? ???????.

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