آموزش حسابداری | حسابدارشید | United States America (US)

Create: 2025-02-27 Update: 2025-07-04 18:04:52

😣 خیلی از افراد این دو تا رو قاطی می‌کنن!
امروز میخوام بهت کامل این دو تا موضوع رو توضیح بدم تا دیگه اشتباه نکنی

🔻بهای تمام‌شده چیه؟

👉 بهای تمام‌شده یعنی پولی که برای تولید یا خرید کالا و خدمات پرداخت می‌کنی تا به دستت برسه.

🔹بطور مثال:
یه شرکت تولیدی برای ساخت یک میز چوبی هزینه‌هایی می‌کنه، مثل:

چوب (مواد اولیه)
حقوق کارگران تولید
هزینه‌های کارخانه (برق، اجاره، استهلاک ماشین‌آلات)

📌 همه این هزینه‌ها می‌شن بهای تمام‌شده اون میز!

🔻هزینه چیه؟

👉 هزینه یعنی پولی که شرکت برای انجام فعالیت‌های خودش خرج می‌کنه (و مستقیماً به تولید یا خرید کالا مربوط نیست).

🔹بطور مثال:
حقوق کارمندان اداری
هزینه تبلیغات
اجاره دفتر
هزینه‌های حسابداری و مالی

📌 همه این موارد میشه هزینه های شرکت !

آموزش حسابداری | حسابدارشید

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