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بررسي سيستم حسابداري بهاي تمام شده محصولات كشاورزي

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‫ﺑﺮﺭﺳﻲ ﺳﻴﺴﺘﻢ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺤﺼﻮﻻﺕ ﻛﺸﺎﻭﺭﺯﻱ‬ ‫ﺍﺣﻤﺪ ﭘﻴﻔﻪ‬ ‫۱‬ ‫ﭼﻜﻴﺪﻩ‬ ‫ﺑﺎ ﺍﺗﺨﺎﺫ ﺳﻴﺎﺳﺘﻬﺎﻱ ﺗﻮﺳﻌﻪ ﺑﺨﺶ ﻛﺸﺎﻭﺭﺯﻱ ﺗﻮﺳﻂ ﺩﻭﻟـﺖ، ﺩﺭ ﺳـﺎﻟﻬﺎﻱ ﺍﺧﻴـﺮ ﺗـﺎ‬ ‫ﺣﺪﻭﺩﻱ ﺑﻨﮕﺎﻫﻬﺎﻱ ﻧﺴﺒﺘﺎً ﺑﺰﺭﮔﻲ ﺩﺭ ﺯﻣﻴﻨﻪ ﻓﻌﺎﻟﻴﺘﻬﺎﻱ ﻛﺸﺎﻭﺭﺯﻱ ﻓﻌ‪‬ﺎﻝ ﺷﺪﻩﺍﻧﺪ. ﺻـﺎﺣﺒﺎﻥ‬ ‫ﺳﺮﻣﺎﻳﻪ ﻭ ﻣﺪﻳﺮﺍﻥ ﺻﻨﺎﻳﻊ ﻛﺸﺎﻭﺭﺯﻱ ﺑﺮﺧﻼﻑ ﻛﺸﺎﻭﺭﺯﺍﻥ ﺳﻨﺘﻲ ﺑـﺮﺍﻱ ﺗﺨﺼـﻴﺺ ﺑﻬﻴﻨـﻪ‬ ‫ﻣﻨﺎﺑﻊ ﻧﻴﺎﺯ ﺑﻪ ﺍﻃﻼﻋﺎﺕ ﺩﺍﺭﻧﺪ ﻛﻪ ﺑﺨﺶ ﺍﺳﺎﺳﻲ ﺍﻳـﻦ ﺍﻃﻼﻋـﺎﺕ ﻣﺤﺼـﻮﻝ ﺳﻴﺴـﺘﻤﻬﺎﻱ‬ ‫ﺣﺴﺎﺑﺪﺍﺭﻱ ﺍﺳﺖ. ﺩﺳﺘﻴﺎﺑﻲ ﺑﻪ ﺍﻃﻼﻋﺎﺕ ﻓﻮﻕ ﻣﺴﺘﻠﺰﻡ ﺑﺮﻗﺮﺍﺭﻱ ﺳﻴﺴﺘﻢ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺑﻬﺎﻱ‬ ‫ﺗﻤﺎﻡ ﺷﺪﻩ ﻣﻨﺎﺳﺐ ﺑﻮﺩﻩ ﻛﻪ ﺻﺎﺣﺒﺎﻥ ﺳﺮﻣﺎﻳﻪ ﻭ ﻣﺪﻳﺮﺍﻥ ﺻﻨﺎﻳﻊ ﻛﺸﺎﻭﺭﺯﻱ ﺑﺮﺍﻱ ﺑﻬﺮﻩﻭﺭﻱ‬ ‫ﺍﺯ ﺳﺮﻣﺎﻳﻪ ﮔﺬﺍﺭﻳﻬﺎﻱ ﺍﻧﺠﺎﻡ ﺷﺪﻩ ﻭ ﺍﻣﻜﺎﻥ ﺭﻗﺎﺑﺖ ﺍﺯ ﺍﻃﻼﻋﺎﺕ ﺧﺮﻭﺟﻲ ﺁﻥ ﺍﺳﺘﻔﺎﺩﻩ ﻛﻨﻨﺪ.‬ ‫ﻧﺪﺍﺷﺘﻦ ﺍﻃﻼﻋﺎﺕ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺤﺼﻮﻻﺕ، ﻣﻨﺠﺮ ﺑـﻪ ﻧﺒـﻮﺩﻥ ﻣﺒﻨـﺎﻳﻲ ﺍﺳﺎﺳـﻲ‬ ‫ﺑﺮﺍﻱ ﻭﺍﻛﻨﺶ ﺑﻪ ﻣﻮﻗﻊ ﺩﺭ ﻣﻘﺎﺑﻞ ﺍﻓﺰﺍﻳﺶ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ، ﺍﻣﻜﺎﻥ ﺑﺮﺭﺳﻲ ﺗﻮﺍﻧﺎﻳﻲ ﺭﻗﺎﺑـﺖ‬ ‫ﺑﺎ ﺗﻮﻟﻴﺪ ﻛﻨﻨﺪﮔﺎﻥ ﻣﺤﺼﻮﻻﺕ ﻣﺸﺎﺑﻪ، ﺍﺭﺯﻳﺎﺑﻲ ﻣﻮﺟﻮﺩﻳﻬـﺎ ﻭ ﻗﻴﻤـﺖﮔـﺬﺍﺭﻱ ﻣﺤﺼـﻮﻻﺕ‬ ‫ﺑﻮﺩﻩ، ﻭ ﭘﻴﺸﻨﻬﺎﺩ ﻗﻴﻤﺖ ﺑﺮﺍﻱ ﻛﺸﺖ ﻣﺤﺼﻮﻟﻲ ﺧﺎﺹ ﺭﺍ ﻏﻴـﺮﻋﻤﻠـﻲ ﻭ ﺍﺭﺯﻳـﺎﺑﻲ ﻛـﺎﺭﺁﻳﻲ‬ ‫ﻋﻤﻠﻴﺎﺕ ﻭﺍﺣﺪ ﻛﺸﺎﻭﺭﺯﻱ ﺭﺍ ﻏﻴﺮ ﻣﻤﻜﻦ ﻣﻲﺳﺎﺯﺩ.‬ ‫ﺩﺭ ﺷﺮﺍﻳﻂ ﺩﺷﻮﺍﺭ ﺭﻗﺎﺑﺘﻲ ﻭ ﺩﺭ ﺷﺮﺍﻳﻄﻲ ﻛﻪ ﺟﺎﻣﻌﻪ ﻣﺎ ﺑﻪ ﺳﻤﺖ ﺧﺼﻮﺻﻲ ﺳـﺎﺯﻱ ﺩﺭ‬ ‫ﺣﺮﻛﺖ ﺍﺳﺖ ﻭ ﻫﻤﭽﻨﻴﻦ ﺩﺭ ﺷﺮﺍﻳﻂ ﺁﺯﺍﺩﺷﺪﻥ ﺑﺴﻴﺎﺭﻱ ﺍﺯ ﻣﺤﺼﻮﻻﺕ ﺍﺯ ﺳﻴﺴـﺘﻢ ﻗﻴﻤـﺖ‬ ‫ﺗﻀﻤﻴﻦ ﺧﺮﻳﺪ،ﺗﻮﺳﻌﻪ ﺻﻨﻌﺖ ﻛﺸﺎﻭﺭﺯﻱ ﺑﻪ ﺟﺰء ﺍﺯ ﻃﺮﻳﻖ ﺗﺠﻬﻴﺰ ﻣـﺪﻳﺮﻳﺖ ﺑـﻪ ﺍﻣﻜﺎﻧـﺎﺕ‬ ‫ﺑﻬﺮﻩ ﻭﺭﻱ ﺍﺯ ﺳﻴﺴﺘﻤﻬﺎ ﺍﻣﻜﺎﻥ ﭘﺬﻳﺮ ﻧﺨﻮﺍﻫﺪ ﺑﻮﺩ. ﺑﻪ ﻧﻈﺮ ﻣﻲﺭﺳﺪ ﻛﻪ ﺩﺭﻛﺸﻮﺭ ﻣﺎ ﻓﺰﻭﻧـﻲ‬ ‫ﺗﻘﺎﺿﺎﻱ ﻣﺤﺼﻮﻻﺕ ﻛﺸﺎﻭﺭﺯﻱ ﻧﺴﺒﺖ ﺑﻪ ﻋﺮﺿﻪ ﺁﻧﻬـﺎ ﻭ ﻭﺟـﻮﺩ ﻗﻴﻤـﺖ ﺗﻀـﻤﻴﻦ ﺧﺮﻳـﺪ‬ ‫ﻣﺤﺼﻮﻻﺕ ﺍﺳﺎﺳﻲ ﻛﺸﺎﻭﺭﺯﻱ ﺑﺎﻋﺚ ﻋﺪﻡ ﺗﻮﺟﻪ ﻭ ﺗﻮﺳﻌﻪ ﺳﻴﺴﺘﻢ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺑﻬﺎﻱ ﺗﻤﺎﻡ‬ ‫ﺷﺪﻩ ﮔﺮﺩﻳﺪﻩ ﻭ ﻫﻤﭽﻨـﻴﻦ ﻋﻮﺍﻣـﻞ ﺑﺎﺯﺩﺍﺭﻧـﺪﻩ ﺍﻱ ﺑـﻪ ﻋﻠـﺖ ﻭﻳﮋﮔﻴﻬـﺎﻱ ﺧـﺎﺹ ﺻـﻨﺎﻳﻊ‬ ‫ﻛﺸﺎﻭﺭﺯﻱ ﻭﺟـﻮﺩ ﺩﺍﺭﺩ ﻛـﻪ ﺍﺳـﺘﻘﺮﺍﺭ ﺳﻴﺴـﺘﻢ ﺣﺴـﺎﺑﺪﺍﺭﻱ ﺑﻬـﺎﻱ ﺗﻤـﺎﻡ ﺷـﺪﻩ ﻭ ﺍﻋﻤـﺎﻝ‬ ‫- ﻋﻀﻮ ﻫﻴﺎﺕ ﻋﻠﻤﻲ ﺩﺍﻧﺸﮕﺎﻩ ﺳﻴﺴﺘﺎﻥ ﻭ ﺑﻠﻮﭼﺴﺘﺎﻥ-  :‪a.pifeh@yahoo.comE  mail‬‬ ‫ ­‬ ‫۱‬
‫033‬ ‫ﻛﻨﺘﺮﻟﻬﺎﻱ ﺩﺍﺧﻠﻲ ﺭﺍ ﺩﺭ ﻋﻤﻞ ﺑﺎ ﭘﻴﭽﻴﺪﻩ ﮔﻲ ﻭ ﻣﺤﺪﻭﺩﻳﺖ ﻣﻮﺍﺟﻪ ﺧﻮﺍﻫﺪ ﻧﻤﻮﺩ. ﺩﺭ ﻫﻤـﻴﻦ‬ ‫ﺭﺍﺳﺘﺎ ﺑﺮﺁﻥ ﺷﺪﻳﻢ ﺗﺎ ﺩﺭ ﺍﻳﻦ ﺗﺤﻘﻴﻖ ﺑﻪ ﺑﺮﺭﺳﻲ ﭘﻴﺮﺍﻣﻮﻥ ﺳﻴﺴﺘﻢ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺑﻬـﺎﻱ ﺗﻤـﺎﻡ‬ ‫ﺷﺪﻩ ﻣﺤﺼﻮﻻﺕ ﻛﺸﺎﻭﺭﺯﻱ ﺑﭙﺮﺩﺍﺯﻳﻢ.‬ ‫ﻭﺍﮊﻩﻫﺎﻱ ﻛﻠﻴﺪﻱ: ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺤﺼﻮﻻﺕ ﻛﺸﺎﻭﺭﺯﻱ ـ ﻗﻄﻌﻪ ﺑﻨـﺪﻱ ﺯﻣﻴﻨﻬـﺎﻱ‬ ‫ﺯﺭﺍﻋﻲ ـ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ـ ﺳﺎﻝ ﺯﺭﺍﻋﻲ ـ ﻗﻴﻤﺖ ﺧﺮﻳﺪ ﺗﻀﻤﻴﻨﻲ ﻣﺤﺼﻮﻻﺕ‬ ‫۱ـ ﻣﻘﺪﻣﻪ‬ ‫ﺍﻣـﺮﻭﺯﻩ ﺩﺭ ﺩﻧﻴـﺎ ﺍﻃﻼﻋـﺎﺕ ﻗﺎﺑـﻞ ﺍﺳـﺘﺨﺮﺍﺝ ﺍﺯ ﺳﻴﺴـﺘﻢ ﺣﺴـﺎﺑﺪﺍﺭﻱ ﺑﻬـﺎﻱ ﺗﻤ ـﺎﻡ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ﺷ ـﺪﻩ ﺑ ـﻪ ﻋﻨ ـﻮﺍﻥ ﺍﺑ ـﺰﺍﺭ ﻛﻠﻴ ـﺪﻱ ﻭ ﺑ ـﻪ ﻣﻨﺰﻟ ـﻪ ﺑﺨ ـﺶ ﻣﺤ ـﻮﺭﻱ ﻣﺠﻤﻮﻋ ـﻪ ﺍﻃﻼﻋ ـﺎﺕ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ ـ ـ‬ ‫ﻣ ـﺪﻳﺮﻳﺖ ﻣﻄ ـﺮﺡ ﺍﺳ ـﺖ. ﺻ ـﺎﺣﺒﺎﻥ ﺳ ـﺮﻣﺎﻳﻪ ﻭ ﻣ ـﺪﻳﺮﺍﻥ ﺻ ـﻨﺎﻳﻊ ﻛﺸ ـﺎﻭﺭﺯﻱ ﺑ ـﺮﺧﻼﻑ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ﻛﺸــﺎﻭﺭﺯﺍﻥ ﺳــﻨﺘﻲ ﺑــﺮﺍﻱ ﺗﺨﺼــﻴﺺ ﺑﻬﻴﻨــﻪ ﻣﻨــﺎﺑﻊ ﻧﻴــﺎﺯ ﺑــﻪ ﺍﻃﻼﻋــﺎﺕ ﺩﺍﺭﻧــﺪ ﻛــﻪ‬ ‫ﺩﺳ ـﺘﻴﺎﺑﻲ ﺑ ـﻪ ﺍﻃﻼﻋ ـﺎﺕ ﻓ ـﻮﻕ ﻣﺴ ـﺘﻠﺰﻡ ﺑﺮﻗ ـﺮﺍﺭﻱ ﺳﻴﺴ ـﺘﻢ ﺣﺴ ـﺎﺑﺪﺍﺭﻱ ﺑﻬ ـﺎﻱ ﺗﻤ ـﺎﻡ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ ـ‬ ‫ـ‬ ‫ـ‬ ‫ﺷﺪﻩ ﻣﻨﺎﺳﺐ ﻣﻲﺑﺎﺷﺪ. ﻧﺪﺍﺷـﺘﻦ ﺍﻃﻼﻋـﺎﺕ ﺑﻬـﺎﻱ ﺗﻤـﺎﻡ ﺷـﺪﻩ ﻣﺤﺼـﻮﻻﺕ، ﻣﻨﺠـﺮ ﺑـﻪ‬ ‫ﻧﺒ ـﻮﺩﻥ ﻣﺒﻨ ـﺎﺋﻲ ﺍﺳﺎﺳ ـﻲ ﺑ ـﺮﺍﻱ ﻭﺍﻛ ـﻨﺶ ﺑ ـﻪ ﻣﻮﻗ ـﻊ ﺩﺭ ﻣﻘﺎﺑ ـﻞ ﺍﻓ ـﺰﺍﻳﺶ ﺑﻬ ـﺎﻱ ﺗﻤ ـﺎﻡ‬ ‫ـ‬ ‫ـ‬ ‫ـ ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ ـ‬ ‫ـ‬ ‫ـ‬ ‫ﺷــﺪﻩ، ﺍﻣﻜــﺎﻥ ﺑﺮﺭﺳــﻲ ﺗﻮﺍﻧــﺎﻳﻲ ﺭﻗﺎﺑــﺖ ﺑــﺎ ﺗﻮﻟﻴﺪﻛﻨﻨــﺪﮔﺎﻥ ﻣﺤﺼــﻮﻻﺕ ﻣﺸــﺎﺑﻪ،‬ ‫ﻗﻴﻤﺖﮔﺬﺍﺭﻱ ﻣﺤﺼـﻮﻻﺕ ﻭ ﻏﻴـﺮﻩ ﺑـﻮﺩﻩ، ﻭ ﭘﻴﺸـﻨﻬﺎﺩ ﻗﻴﻤـﺖ ﺑـﺮﺍﻱ ﻛﺸـﺖ ﻣﺤﺼـﻮﻟﻲ‬ ‫ﺧــﺎﺹ ﺭﺍ ﻏﻴــﺮﻋﻤﻠــﻲ ﻭ ﺍﺭﺯﻳــﺎﺑﻲ ﻛــﺎﺭﺍﺋﻲ ﻋﻤﻠﻴــﺎﺕ ﻭﺍﺣــﺪ ﻛﺸــﺎﻭﺭﺯﻱ ﺭﺍ ﻏﻴــﺮﻣﻤﻜﻦ‬ ‫ﻣﻲﺳﺎﺯﺩ.‬ ‫ﺑــﻪ ﻧﻈــﺮ ﻣــﻲﺭﺳــﺪ ﻛــﻪ ﺩﺭ ﻛﺸــﻮﺭ ﻣــﺎ ﺑﻌﻠــﺖ ﻓﺰﻭﻧــﻲ ﺗﻘﺎﺿــﺎﻱ ﻣﺤﺼــﻮﻻﺕ‬ ‫ﻛﺸ ـﺎﻭﺭﺯﻱ ﻧﺴ ـﺒﺖ ﺑ ـﻪ ﻋﺮﺿ ـﻪ ﺁﻧﻬ ـﺎ ﻭ ﻭﺟ ـﻮﺩ ﻗﻴﻤ ـﺖ ﺗﻀ ـﻤﻴﻨﻲ ﺧﺮﻳ ـﺪ ﻣﺤﺼ ـﻮﻻﺕ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ ـ‬ ‫ـ ـ‬ ‫ـ‬ ‫ﺍﺳﺎﺳـﻲ ﻛﺸـﺎﻭﺭﺯﻱ ﺗﻮﺳـﻂ ﺩﻭﻟـﺖ ﺷـﺮﻛﺘﻬﺎ ﺗﻼﺷـﻲ ﺩﺭ ﺟﻬـﺖ ﻛـﺎﻫﺶ ﺑﻬـﺎﻱ ﺗﻤـﺎﻡ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ﺷـﺪﻩ ﻧﺪﺍﺷ ـﺘﻪ ﺍﻧ ـﺪ، ﺯﻳـﺮﺍ ﻗﻴﻤ ـﺖ ﺗﻀ ـﻤﻴﻨﻲ ﺧﺮﻳـﺪ ﻣﻌﻤ ـﻮﻻً ﺑ ـﺎ ﺍﻓـﺰﻭﺩﻥ ﺩﺭﺻ ـﺪﻱ ﺑ ـﻪ‬ ‫ـ‬ ‫ـ ـ ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ ـ ـ‬ ‫ـ‬
‫ﺑﻬــﺎﻱ ﺗﻤــﺎﻡ ﺷــﺪﻩ ﻣﺤﺼــﻮﻻﺕ ﻣﺸــﺨﺺ ﻣــﻲﺷــﻮﺩ ﻭ ﺑﻌﻠــﺖ ﺗﻘﺎﺿــﺎﻱ ﺯﻳــﺎﺩ،‬ ‫ﻣﺤﺼﻮﻻﺕ ﺑﺎ ﻫـﺮ ﻛﻴﻔﻴﺘـﻲ ﺑـﻼ ﻓﺎﺻـﻠﻪ ﺑـﻪ ﻓـﺮﻭﺵ ﻣـﻲﺭﺳـﺪ. ﺍﻳـﻦ ﻣﻮﺿـﻮﻉ ﺑﺎﻋـﺚ‬ ‫ﻋﺪﻡ ﺗﻮﺟﻪ ﺑﻪ ﺳﻴﺴﺘﻢ ﺣﺴـﺎﺑﺪﺍﺭﻱ ﺑﻬـﺎﻱ ﺗﻤـﺎﻡ ﺷـﺪﻩ ﻭ ﻟـﺬﺍ ﻋـﺪﻡ ﺗﻮﺳـﻌﻪ ﺁﻥ ﮔﺮﺩﻳـﺪﻩ‬ ‫ﺍﺳﺖ.‬ ‫ﺩﺭ ﺷﺮﺍﻳﻂ ﺩﺷﻮﺍﺭ ﺭﻗﺎﺑﺘﻲ ﻭ ﺩﺭ ﺷﺮﺍﻳﻄﻲ ﻛﻪ ﺟﺎﻣﻌﻪ ﻣﺎ ﺑﻪ ﺳﻤﺖ ﺧﺼﻮﺻﻲ ﺳـﺎﺯﻱ ﺩﺭ‬ ‫ﺣﺮﻛﺖ ﺍﺳﺖ ﻭ ﻫﻤﭽﻨﻴﻦ ﺩﺭ ﺷﺮﺍﻳﻂ ﺁﺯﺍﺩ ﺷﺪﻥ ﺑﺴﻴﺎﺭﻱ ﺍﺯ ﻣﺤﺼﻮﻻﺕ ﺍﺯ ﺳﻴﺴﺘﻢ ﻗﻴﻤـﺖ‬ ‫ﺗﻀﻤﻴﻨﻲ ﺧﺮﻳﺪ، ﺗﻮﺳﻌﻪ ﺻﻨﻌﺖ ﻛﺸﺎﻭﺭﺯﻱ ﺑﻪ ﺟﺰ ﺍﺯ ﻃﺮﻳﻖ ﺗﺠﻬﻴﺰ ﻣـﺪﻳﺮﻳﺖ ﺑـﻪ ﺍﻣﻜﺎﻧـﺎﺕ‬ ‫ﺑﻬﺮﻩ ﺑﺮﺩﺍﺭﻱ ﺍﺯ ﺳﻴﺴﺘﻤﻬﺎ ﺍﻣﻜـﺎﻥ ﭘـﺬﻳﺮ ﻧﺨﻮﺍﻫـﺪ ﺑـﻮﺩ. ﻣـﺪﻳﺮﻳﺖ ﺍﻣـﺮﻭﺯﻩ ﺑـﺪﻭﻥ ﺩﺍﻧـﺶ‬ ‫ﺣﺴﺎﺑﺪﺍﺭﻱ ﻭ ﺍﺗﻜﺎء ﺑﺮ ﺍﻃﻼﻋﺎﺕ ﻣﺎﻟﻲ ﻏﻴﺮﻣﻤﻜﻦ ﺧﻮﺍﻫﺪ ﺑﻮﺩ ﻛﻪ ﺩﺭ ﺍﻳﻦ ﺭﺍﺑﻄﻪ ﺍﻳﺠﺎﺩ ﻳـﻚ‬ ‫ﺳﻴﺴﺘﻢ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺻﻨﻌﺘﻲ ﻣﻨﺎﺳﺐ ﺑﺎ ﺻﻨﻌﺖ ﻣﻮﺭﺩ ﻧﻈﺮ ﺿﺮﻭﺭﻱ ﻣﻲﺑﺎﺷﺪ.‬ ‫ﺣﺴــﺎﺑﺪﺍﺭﻱ ﻭﺍﺣــﺪﻫﺎﻱ ﻛﺸـ ـﺎﻭﺭﺯﻱ ﺩﺭ ﺷــﺮﻭﻉ ﻗــﺮﻥ ﺑﻴﺴـ ـﺘﻢ )ﻣﻄــﺎﺑﻖ ﺑـ ـﺎ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ﻧﻈﺮ,‪۱۹۱۴:۴orwin‬ـ۶( ﺍﺭﺯﺵ ﻛﺎﺭﺑﺮﺩﻱ ﺣﺪﺍﻗﻠﻲ ﺑﺮﺍﻱ ﻛﺸـﺎﻭﺭﺯﺍﻥ ﺩﺍﺷـﺖ. ﺣﺴـﺎﺑﺪﺍﺭﻱ‬ ‫ﻭﺍﺣﺪﻫﺎﻱ ﻛﺸﺎﻭﺭﺯﻱ ﺩﺭ ﺍﻳﻦ ﺯﻣﺎﻥ ﺑﻴﺸﺘﺮ ﺑﻪ ﺳﻴﺴﺘﻢ ﺩﻓﺘﺮﺩﺍﺭﻱ ﺑﺎﺯﺭﮔـﺎﻧﻲ ﻧﺰﺩﻳـﻚ ﺑـﻮﺩ ﻭ‬ ‫ﺍﻃﻼﻋﺎﺕ ﻫﺰﻳﻨﻪ ﻭ ﺗﺨﺼﻴﺺﻫﺎﻱ ﻫﺰﻳﻨﻪ ﺯﻳﺎﺩﻱ ﺭﺍ ﺑﻪ ﻣﻨﻈﻮﺭ ﺑﺮﺁﻭﺭﺩ ﺍﻳﻦ ﻛﻪ ﭼـﻪ ﺭﻭﺵ ﻭ‬ ‫ﻣﺤﺼﻮﻻﺕ ﻛﺸﺎﻭﺭﺯﻱ ﺳﻮﺩﺁﻭﺭ ﻫﺴﺘﻨﺪ، ﻋﺮﺿﻪ ﻧﻤﻲﻛﺮﺩ. ﺩﺍﻧﺶ ﻫﺰﻳﻨﻪﻳﺎﺑﻲ ﻭ ﺗﻜﻨﻴﻜﻬـﺎﻱ‬ ‫ﺗﺨﺼﻴﺺ ﻫﺰﻳﻨﻪ ﻛـﻪ ﺩﺭ ﻧﻴﻤـﻪ ﺩﻭﻡ ﻗـﺮﻥ ﻧـﻮﺯﺩﻫﻢ ﭘﺪﻳـﺪﺍﺭ ﮔﺸـﺘﻪ، ﺑـﻪ ﻃـﻮﺭ ﻭﺳـﻴﻊ ﺩﺭ‬ ‫ﻭﺍﺣﺪﻫﺎﻱ ﻛﺸﺎﻭﺭﺯﻱ ﺑﻪ ﻛﺎﺭ ﻧﺮﻓﺘﻪ ﺍﺳﺖ ) ,‪. (۷: ۱۹۱۴orwin‬ﻫﻤﭽﻨﻴﻦ ﻧﺤﻮﻩ ﻣﺤﺎﺳـﺒﻪ‬ ‫ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺤﺼﻮﻻﺕ ﻛﺸـﺎﻭﺭﺯﻱ ﺑـﻪ ﺩﻟﻴـﻞ ﻧـﻮﻉ ﻣﺤﺎﺳـﺒﻪ ﻭ ﻧﺤـﻮﻩ ﺗﺨﺼـﻴﺺ‬ ‫ﻫﺰﻳﻨﻪﻫﺎ ﻣﺨﺼﻮﺻﺎً ﻫﺰﻳﻨﻪﻫﺎﻱ ﺳﺮﺑﺎﺭ ﻓﺮﺍﻳﻨﺪ ﺧﺎﺻﻲ ﺭﺍ ﻣﻲﻃﻠﺒـﺪ ﻛـﻪ ﺗـﺎﻛﻨﻮﻥ ﻣﻄﺎﻟﻌـﺎﺕ‬ ‫ﻣﻨﺴﺠﻤﻲ ﺭﻭﻱ ﺁﻥ ﺻﻮﺭﺕ ﻧﮕﺮﻓﺘﻪ ﻭ ﺍﺯ ﺍﻳﻦ ﻧﻈﺮ ﺍﻳﻦ ﺗﺤﻘﻴﻖ ﻣﻲﺗﻮﺍﻧـﺪ ﺍﻟﮕـﻮﻱ ﻣﻨﺎﺳـﺒﻲ‬ ‫ﺑﺮﺍﻱ ﺍﻳﻦ ﻣﻨﻈﻮﺭ ﺗﻠﻘﻲ ﮔﺮﺩﺩ.‬ ‫ﺣﺴﺎﺑﺪﺍﺭﻱ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺤﺼﻮﻻﺕ ﻛﺸﺎﻭﺭﺯﻱ ﻧﻴﺰ ﺷﺒﻴﻪ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺑﻬﺎﻱ ﺗﻤﺎﻡ‬ ‫ﺷﺪﻩ ﻣﺤﺼﻮﻻﺕ ﺻﻨﻌﺘﻲ ﺍﺳﺖ. ﺑﻪ ﻫﺮ ﺣﺎﻝ ﺗﻮﻟﻴـﺪﻛﻨﻨـﺪﮔﺎﻥ ﻣﺤﺼـﻮﻻﺕ ﻛﺸـﺎﻭﺭﺯﻱ ﺩﺭ‬
‫233‬ ‫ﺭﺍﺑﻄﻪ ﺑﺎ ﺷﻨﺎﺳﺎﻳﻲ ﻭ ﺗﻌﻴﻴﻦ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ، ﻣﺸﻜﻼﺕ ﺑﺴﻴﺎﺭﻱ ﺩﺭ ﭘـﻴﺶ ﺭﻭ ﺩﺍﺭﻧـﺪ ﻛـﻪ‬ ‫ﻋﻤﺪﺗﺎً ﻧﺎﺷﻲ ﺍﺯ ﺑﻪ ﻛﺎﺭﮔﻴﺮﻱ ﻧﻴﺮﻭﻱﻛﺎﺭ ﻭ ﻣﺎﺷـﻴﻦ ﺁﻻﺕ ﻭ ﺗﺠﻬﻴـﺰﺍﺕ ﻣﺸـﺘﺮﻙ ﺩﺭ ﺍﻣـﻮﺭ‬ ‫ﺗﻮﻟﻴﺪ، ﻓﺮﻭﺵ، ﺍﺩﺍﺭﻱ ﻭ ﺳﺎﺧﺖ ﻳﺎ ﺍﻳﺠﺎﺩ ﺩﺍﺭﺍﺋﻴﻬﺎﺳﺖ. ﺍﻓﺰﻭﻥ ﺑﺮ ﺍﻳـﻦ، ﺗﻨـﻮﻉ ﻣﺤﺼـﻮﻻﺕ‬ ‫ﻧﻴﺰ ﺑﺮ ﭘﻴﭽﻴﺪﮔﻲ ﻭ ﺗﺨﺼﻴﺺ ﻫﺰﻳﻨﻪﻫﺎ ﻣﻲﺍﻓﺰﺍﻳﺪ.‬ ‫ﻭﻳﮋﮔﻴﻬﺎﻱ ﺻﻨﺎﻳﻊ ﻛﺸﺎﻭﺭﺯﻱ ﺍﺯ ﺩﻳﺪﮔﺎﻩ ﺳﻴﺴﺘﻢ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺻﻨﻌﺘﻲ ﻋﺒﺎﺭﺕ ﺍﺳﺖ ﺍﺯ:‬ ‫۱( ﺗﻨﻮﻉ ﻣﻮﺿﻮﻋﺎﺕ ﻫﺰﻳﻨﻪﻳﺎﺑﻲ‬ ‫۲( ﺗﻔﺎﻭﺕ ﺷﻴﻮﻩﻫﺎﻱ ﺗﻮﻟﻴﺪ‬ ‫۳( ﭘﻴﭽﻴﺪﮔﻲ ﻫﺎﻱ ﻓﺮﺁﻳﻨﺪ ﺗﻮﻟﻴﺪﺍﺕ‬ ‫۴( ﺣﺠﻢ ﺳﺮﻭﻳﺴﻬﺎﻱ ﺟﺎﻧﺒﻲ ﻭ ﺧﺪﻣﺎﺕ‬ ‫۵( ﭘﺮﻭﮊﻩﻫﺎﻱ ﻗﺎﺑﻞ ﻣﻼﺣﻈﻪ ﺳﺮﻣﺎﻳﻪ ﺍﻱ‬ ‫۶( ﺣﺠﻢ ﻋﻈﻴﻢ ﻫﺰﻳﻨﻪﻫﺎ ﺩﺭ ﻗﺎﻟﺐ:‬ ‫ـ ﻣﻮﺍﺩ/ ﻧﻴﺮﻭﻱ ﺍﻧﺴﺎﻧﻲ/ ﻣﺎﺷﻴﻦ ﺁﻻﺕ‬ ‫ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻋﻤﻮﻣﻲ ﻭ ﺳﺮﺑﺎﺭ‬ ‫۷( ﺍﺭﺗﺒﺎﻁ ﻭﺍﺣﺪﻫﺎ ﺑﺎ ﺷﺮﻛﺖ ﺍﺻﻠﻲ‬ ‫ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﻭﻳﮋﮔﻲﻫﺎﻱ ﻓﻮﻕ ﺍﻫﻤﻴﺖ ﺍﺳـﺘﻘﺮﺍﺭ ﻭ ﺑﻬـﺮﻩﺑـﺮﺩﺍﺭﻱ ﺍﺯ ﺳﻴﺴـﺘﻢ ﻣﻄﻠـﻮﺏ‬ ‫ﺣﺴﺎﺑﺪﺍﺭﻱ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﺑﺮﺟﺴﺘﻪﺗﺮ ﻣﻲﮔﺮﺩﺩ. ﺍﺳﺘﻘﺮﺍﺭ ﺳﻴﺴﺘﻢ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺑﻬﺎﻱ ﺗﻤـﺎﻡ‬ ‫ﺷﺪﻩ ﻭ ﺍﻋﻤﺎﻝ ﻛﻨﺘﺮﻟﻬﺎﻱ ﺩﺍﺧﻠﻲ ﺩﺭ ﻭﺍﺣﺪﻫﺎﻱ ﻛﺸﺎﻭﺭﺯﻱ ﺑﻪ ﺍﻣﻜﺎﻧﺎﺕ ﺁﻥ ﻭﺍﺣﺪﻫﺎ ﺑﺴـﺘﮕﻲ‬ ‫ﺩﺍﺭﺩ. ﻟﺬﺍ ﻋﻮﺍﻣﻞ ﺑﺎﺯ ﺩﺍﺭﻧﺪﻩ ﺍﻱ ﺩﺭ ﺍﻳﻦ ﻣﻮﺭﺩ ﺑﻪ ﻋﻠﺖ ﻭﻳﮋﮔﻴﻬـﺎﻱ ﺧـﺎﺹ ﺻـﻨﺎﻳﻊ ﻣـﺬﻛﻮﺭ‬
‫ﻭﺟﻮﺩ ﺩﺍﺭﺩ ﻛﻪ ﺍﺳﺘﻘﺮﺍﺭ ﺳﻴﺴﺘﻢ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻭ ﺍﻋﻤﺎﻝ ﻛﻨﺘﺮﻟﻬﺎﻱ ﺩﺍﺧﻠـﻲ ﺭﺍ‬ ‫ﺩﺭ ﻋﻤﻞ ﺑﺎ ﭘﻴﭽﻴﺪﮔﻲ ﻭ ﻣﺤﺪﻭﺩﻳﺖ ﻣﻮﺍﺟﻪ ﺧﻮﺍﻫﺪ ﻧﻤﻮﺩ.‬ ‫ﻃﺒﻖ ﻧﻈﺮ 0002 ‪ Farmers office‬ﺳﻴﺴﺘﻢ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻣﻨﺎﺳـﺐ‬ ‫ﻭﺍﺣﺪﻫﺎﻱ ﻛﺸﺎﻭﺭﺯﻱ ﺳﻴﺴﺘﻤﻲ ﺍﺳﺖ ﻛﻪ:‬ ‫ﺩﺭﺁﻣﺪﻫﺎ ﻭ ﻫﺰﻳﻨﻪﻫﺎ ﺭﺍ ﺑﺮ ﻣﺒﻨﺎﻱ ﺳﺎﻝ ﺯﺭﺍﻋﻲ ﺭﺩﻳﺎﺑﻲ ﻛﻨﺪ.‬ ‫·‬ ‫ﺍﺟﺎﺯﻩ ﺩﻫﺪ ﺗﺎ ﺳﻮﺩﻫﺎ ﻭ ﻫﺰﻳﻨﻪﻫﺎ ﺭﺍ ﺑﺮﺍﻱ ﻫﺮ ﻣﺮﻛﺰ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﻣﺤﺎﺳﺒﻪ ﻛﻨﻴﻢ.‬ ‫·‬ ‫· ﻫﺰﻳﻨﻪﻫﺎﻱ ﺳﺮﺑﺎﺭﻱ ﺭﺍ ﻛﻪ ﺑﻪ ﻣﺮﺍﻛـﺰ ﻫﺰﻳﻨـﻪ ﺧﺎﺻـﻲ ﺍﻧﺘﻘـﺎﻝ ﭘﻴـﺪﺍ ﻧﻤـﻲﻛﻨـﺪ،‬ ‫ﺗﺨﺼﻴﺺ ﺩﻫﺪ.‬ ‫ﺍﺟﺎﺯﻩ ﺩﻫﺪ ﺗﺎ ﺑﻮﺩﺟﻪ ﺭﺍ ﺑﺮﺍﻱ ﻳﻚ ﻣﺮﻛﺰ ﻫﺰﻳﻨﻪ/ ﺑﺮﻣﺒﻨﺎﻱ ﺳـﺎﻝ ﺯﺭﺍﻋـﻲ ﺗﻌﻴـﻴﻦ‬ ‫·‬ ‫ﻛﻨﻴﻢ.‬ ‫ﺍﻧﺘﻘﺎﻝ ﻫﺰﻳﻨﻪ ﺑﻪ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺭﺍ ﺁﺳﺎﻧﺘﺮ ﺳﺎﺯﺩ.‬ ‫·‬ ‫۲ـ ﻣﺮﺍﺣﻞ ﺗﻮﻟﻴﺪ ﺩﺭ ﻋﻤﻠﻴﺎﺕ ﻛﺸﺎﻭﺭﺯﻱ‬ ‫ﺗﻮﻟﻴﺪ ﻛﻠﻴﻪ ﻣﺤﺼﻮﻻﺕ ﻛﺸﺎﻭﺭﺯﻱ ﻣﺴﺘﻠﺰﻡ ﺍﻧﺠﺎﻡ ﻣﺮﺍﺣﻞ ﻛﺎﺷﺖ، ﺩﺍﺷﺖ ﻭ ﺑﺮﺩﺍﺷـﺖ‬ ‫ﺍﺳﺖ.‬ ‫۲ـ۱ـ ﻣﺮﺣﻠﻪ ﻛﺎﺷﺖ‬
‫433‬ ‫ﺍﻳﻦ ﻣﺮﺣﻠﻪ ﺗﻤﺎﻡ ﻓﻌﺎﻟﻴﺘﻬﺎﻱ ﻛﺸﺖ ﺍﺯ ﺁﻣﺎﺩﻩ ﺳـﺎﺯﻱ ﺯﻣـﻴﻦ ﺗـﺎ ﻛﺎﺷـﺖ ﻭ ﺗـﺎ‬ ‫ﻣﺮﺣﻠﻪ ﺁﻏﺎﺯ ﺭﺷﺪ ﺑﺬﺭ ﺭﺍ ﺷﺎﻣﻞ ﻣﻲﺷﻮﺩ. ﺩﺭ ﺍﻳﻦ ﻣﺮﺣﻠﻪ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﻮﺍﺩ ﻣﺴـﺘﻘﻴﻢ‬ ‫ﻭ ﻛﺎﺭ ﻣﺴﺘﻘﻴﻢ ﻭﺟـﻮﺩ ﺩﺍﺭﺩ، ﻫﻤﭽﻨـﻴﻦ ﺑﻌﻠـﺖ ﺍﺳـﺘﻔﺎﺩﻩ ﺍﺯ ﻣﺎﺷـﻴﻦ ﺁﻻﺕ ﻣﺘﻨـﻮﻉ‬ ‫ﻛﺸﺎﻭﺭﺯﻱ ﺩﺭ ﺍﻳﻦ ﻣﺮﺣﻠﻪ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻗﺎﺑﻞ ﺗﻮﺟﻬﻲ ﻧﻴﺰ ﺑﻪ ﺻـﻮﺭﺕ ﺳـﺮﺑﺎﺭ ﺍﻳﺠـﺎﺩ‬ ‫ﻣﻲﮔﺮﺩﺩ.‬ ‫۲ـ۲ـ ﻣﺮﺣﻠﻪ ﺩﺍﺷﺖ‬ ‫ﺍﻳﻦ ﻣﺮﺣﻠﻪ ﺗﻤﺎﻡ ﻓﻌﺎﻟﻴﺘﻬﺎﻱ ﺯﺭﺍﻋﻲ ﺭﺍ ﺍﺯ ﻣﺮﺣﻠﻪ ﺁﻏﺎﺯ ﺭﺷﺪ ﺑـﺬﺭ ﺩﺭ ﺯﻣـﻴﻦ ﺗـﺎ‬ ‫ﻧﻘﻄﻪ ﺍﻱ ﺑﻼﻓﺎﺻﻠﻪ ﻗﺒﻞ ﺍﺯ ﺑﺮﺩﺍﺷﺖ ﻣﺤﺼﻮﻝ ﺷﺎﻣﻞ ﻣﻲﺷـﻮﺩ. ﭼﻨـﺪﻳﻦ ﻓﻌﺎﻟﻴـﺖ‬ ‫ﺟﺪﺍﮔﺎﻧﻪ ﺩﺭ ﻃﻲ ﻣﺮﺣﻠﻪ ﺩﺍﺷﺖ ﺍﻧﺠﺎﻡ ﻣﻲﺷﻮﺩ، ﻫﺮ ﻓﻌﺎﻟﻴـﺖ ﺯﺭﺍﻋـﻲ ﻫﺰﻳﻨـﻪﻫـﺎﻱ‬ ‫ﺗﻮﻟﻴﺪ ﺷﺎﻣﻞ ﻣﻮﺍﺩ ﻣﺴﺘﻘﻴﻢ، ﺩﺳﺘﻤﺰﺩ ﻣﺴﺘﻘﻴﻢ ﻭ ﺩﻳﮕﺮ ﻣﺨﺎﺭﺝ ﻣﺴﺘﻘﻴﻢ ﺭﺍ ﺍﻧﺒﺎﺷـﺖ‬ ‫ﻣﻲ ﻛﻨﺪ. ﻣﻬﻤﺘﺮﻳﻦ ﻓﻌﺎﻟﻴﺘﻬﺎﻱ ﻛﻪ ﺩﺭ ﻃﻲ ﻣﺮﺣﻠﻪ ﺩﺍﺷﺖ ﺍﻧﺠﺎﻡ ﻣﻲ ﺷـﻮﺩ،ﻋﺒﺎﺭﺗﻨـﺪ‬ ‫ﺍﺯ:‬ ‫ﻫﺮﺱ ﻛﺮﺩﻥ، ﭘﻴﻮﻧﺪ ﺯﺩﻥ، ﺭﻧـﮓ ﺯﺩﻥ، ﺳـﻨﺒﺎﺩﻩ ﺯﺩﻥ، ﻛﻨﺘـﺮﻝ ﺳـﺮﻣﺎﺯﺩﮔﻲ،‬ ‫ﻛﻨﺘﺮﻝ ﻃﻮﻓﺎﻥ، ﮔﺮﺩﻩ ﺍﻓﺸﺎﻧﻲ، ﻛـﻮﺩ ﺩﺍﺩﻥ، ﻛﻨﺘـﺮﻝ ﺣﺸـﺮﺍﺕ ﻭ ﺍﻣـﺮﺍﺽ، ﻛﻨﺘـﺮﻝ‬ ‫ﻏﻴﺮﺷﻴﻤﻴﺎﻳﻲ ﻋﻠﻔﻬﺎﻱ ﻫﺮﺯ، ﻛﻨﺘﺮﻝ ﺷﻴﻤﻴﺎﻳﻲ ﻋﻠﻔﻬـﺎﻱ ﻫـﺮﺯ, ﺁﺑﻴـﺎﺭﻱ, ﻣﺰﺭﻋـﻪ ـ‬ ‫ﻋﻤﻮﻣﻲ، ﻣﺰﺭﻋﻪ ـ ﺳﺮﭘﺮﺳﺘﻲ ﻭ ,‪۱۹۹۰:۴۱Keller and Krause‬ـ۲۴(…(‬ ‫ﺑﻨﺎﺑﺮﺍﻳﻦ ﺩﺭ ﺍﻳﻦ ﻣﺮﺣﻠﻪ ﻧﻴﺰ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﻮﺍﺩ ﻣﺴﺘﻘﻴﻢ، ﻛـﺎﺭ ﻣﺴـﺘﻘﻴﻢ ﻭ ﺳـﺮﺑﺎﺭ ﻭﺟـﻮﺩ‬ ‫ﺩﺍﺭﺩ.‬ ‫۲ـ۳ـ ﻣﺮﺣﻠﻪ ﺑﺮﺩﺍﺷﺖ‬
‫ﺩﺭ ﻣﻘﺎﻳﺴﻪ ﺑﺎ ﻣﺮﺍﺣﻞ ﻛﺎﺷـﺖ ﻭ ﺩﺍﺷـﺖ ﻛـﻪ ﺑـﻪ ﻃـﻮﺭ ﺯﻳـﺎﺩ ﺗﺤـﺖ ﺗـﺄﺛﻴﺮ‬ ‫ﻓﺎﻛﺘﻮﺭﻫﺎﻱ ﻣﺤﻴﻄﻲ ﺑﻮﺩﻧـﺪ، ﺷـﺮﺍﻳﻂ ﺁﺏ ﻭ ﻫـﻮﺍﻳﻲ ﻭ ﺧـﺎﻙ ﻫـﻴﭻ ﺗـﺄﺛﻴﺮﻱ ﺑـﺮ‬ ‫ﻓﻌﺎﻟﻴﺘﻬﺎﻱ ﻣﺮﺣﻠﻪ ﺑﺮﺩﺍﺷﺖ ﻧﺪﺍﺭﻧﺪ ﻭ ﺑﺮﺩﺍﺷﺖ ﻳﻚ ﻓﺮﺍﻳﻨﺪ ﻛﻨﺘﺮﻝ ﺷـﺪﻩ ﺍﺳـﺖ. ﺩﺭ‬ ‫ﺍﻳﻦ ﻣﺮﺣﻠﻪ ﻋﻤﺪﻩ ﺗﺮﻳﻦ ﻓﻌﺎﻟﻴﺖ ﺑﻮﺳﻴﻠﻪ ﻣﺎﺷﻴﻦ ﺁﻻﺕ ﻛﺸﺎﻭﺭﺯﻱ ﺑﺮﺩﺍﺷـﺖ ﺍﻧﺠـﺎﻡ‬ ‫ﻣﻲﮔﻴﺮﺩ ﻭ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﻮﺍﺩ ﺩﺭ ﺍﻳﻦ ﻣﺮﺣﻠﻪ ﺍﺻﻮﻻً ﺑﻪ ﻛﺎﺭ ﮔﺮﻓﺘﻪ ﻧﻤـﻲﺷـﻮﺩ ﻭﻛـﻞ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﺍﻳﻦ ﻣﺮﺣﻠﻪ ﺭﺍ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻛﺎﺭ ﻭ ﺳﺮﺑﺎﺭ ﺗﺸﻜﻴﻞ ﻣﻲﺩﻫﻨﺪ.‬ ‫۳ـ ﻃﺒﻘﻪﺑﻨﺪﻱ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻛﺸﺎﻭﺭﺯﻱ‬ ‫۳ـ۱ـ ﻃﺒﻘﻪﺑﻨﺪﻱ ﻫﺰﻳﻨﻪﻫﺎ ﻣﻄﺎﺑﻖ ﻋﻤﻠﻴﺎﺕ‬ ‫ﺑﺪﻳﻦ ﺳﺎﻥ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺗﻮﻟﻴﺪ ﻳﻚ ﻣﺤﺼﻮﻝ ﻋﺒﺎﺭﺕ ﺧﻮﺍﻫﻨﺪ ﺑﻮﺩ ﺍﺯ :‬ ‫ﺁﻣﺎﺩﻩ ﺳﺎﺯﻱ ﺯﻣﻴﻦ )ﺷﺨﻢ ﻭ ﺻﺎﻑ ﻛـﺮﺩﻥ ﺯﻣـﻴﻦ( ــ ﺑـﺬﺭ ﭘﺎﺷـﻲ ـ ﻛـﻮﺩ ﺩﺍﺩﻥ ـ‬ ‫ﻛﺸﺖ ﻭ ﺯﺭﻉ ﻭ ﻭﺟﻴﻦ ﻛﺮﺩﻥ ـ ﺁﺑﻴﺎﺭﻱ ـ ﺳﻤﭙﺎﺷﻲ ﻳﺎ ﻛﻨﺘﺮﻝ ﺁﻓﺎﺕ ﻭ ﺑﻴﻤﺎﺭﻳﻬﺎـ ﺑﺮﺩﺍﺷﺖ ﻭ‬ ‫ﺧﺮﻣﻦ ﻛﻮﺑﻲ ـ ﺣﻤﻞ ﻭ ﻧﻘﻞ ـ ﺧﺸﻚ ﻛﺮﺩﻥ ـ ﺍﻧﺒﺎﺭ ﻛﺮﺩﻥ‬ ‫۳ـ۲ـ ﻃﺒﻘﻪ ﺑﻨﺪﻱ ﻫﺰﻳﻨﻪﻫﺎ ﺍﺯ ﻃﺮﻳﻖ ﮔﺮﺍﻳﺶ ﺑﻪ ﺗﻐﻴﻴﺮ ﺩﺭ ﺍﺛـﺮ ﺗﻐﻴﻴـﺮ ﺣﺠـﻢ‬ ‫ﻓﻌﺎﻟﻴﺖ‬ ‫۱ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺘﻐﻴﻴﺮ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﻫﺴﺘﻨﺪ ﻛﻪ ﻣﺴﺘﻘﻴﻤﺎً ﺑﺎ ﺗﻐﻴﻴﺮ ﺩﺭ ﺳﻄﺢ ﺗﻮﻟﻴـﺪ ﺗﻐﻴﻴـﺮ ﻣـﻲﻛﻨﻨـﺪ.‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺘﻐﻴﻴﺮ ﻣﺎﻧﻨﺪ ﻛﻮﺩ، ﺑﺬﺭ، ﺳﻤﻮﻡ، ﺳـﻮﺧﺖ ﻭ ﺧـﻮﺭﺍﻙ ﻭ ﺩﺳـﺘﻤﺰﺩ ﻓﻘـﻂ‬ ‫ﻣﻮﻗﻌﻲ ﺑﻪ ﻛﺎﺭ ﺑﺮﺩﻩ ﻣﻲﺷﻮﻧﺪ ﻛﻪ ﻳﻚ ﺭﺷﺘﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﺩﺭ ﺩﺳـﺖ ﺍﺟـﺮﺍ ﺑﺎﺷـﺪ.‬ ‫ﻣﺪﻳﺮﻳﺖ ﻧﺴﺒﺖ ﺑﻪ ﺍﻳﻦ ﻫﺰﻳﻨﻪﻫـﺎ ﺩﺭ ﻛﻮﺗـﺎﻩ ﻣـﺪﺕ ﻛﻨﺘـﺮﻝ ﺩﺍﺭﺩ ﻭ ﻫﺰﻳﻨـﻪﻫـﺎﻱ‬ ‫ﻣﺘﻐﻴﻴﺮ ﺩﺭ ﻭﺍﻗﻊ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺍﺗﺨﺎﺫ ﺗﺼﻤﻴﻢ ﻣﻲﺑﺎﺷﺪ. ﺁﻧﻬﺎ ﻣﻲﺗﻮﺍﻧﻨﺪ ﺑـﺎ ﺻـﻼﺣﺪﻳﺪ‬
‫633‬ ‫ﻣﺪﻳﺮﻳﺖ ﻫﻨﮕﺎﻣﻲ ﻛﻪ ﺗﻮﻟﻴﺪ ﺍﻓﺰﺍﻳﺶ ﻳﺎ ﻛﺎﻫﺶ ﭘﻴﺪﺍ ﻣﻲﻛﻨﺪ، ﺍﻓﺰﺍﻳﺶ ﻳـﺎ ﻛـﺎﻫﺶ‬ ‫ﭘﻴﺪﺍ ﻛﻨﻨﺪ.‬ ‫۲ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺛﺎﺑﺖ‬ ‫ﺑﺮﺧﻲ ﺍﺯ ﻣﺨﺎﺭﺝ ﺭﺍ ﺻـﺮﻓﻨﻈﺮ ﺍﺯ ﺑﺮﻧﺎﻣـﻪ ﺯﺭﺍﻋـﻲ ﻫﻤـﻪ ﺳـﺎﻟﻪ ﻣـﻲﺑﺎﻳﺴـﺖ‬ ‫ﻣﺘﺤﻤﻞ ﺷﺪ، ﺍﻳﻦ ﻫﺰﻳﻨﻪﻫﺎ ﺑﺎ ﺗﻐﻴﻴـﺮ ﺩﺭ ﺳـﻄﺢ ﺗﻮﻟﻴـﺪ ﺑـﺮﺍﻱ ﺩﻭﺭﻩ ﺗﻮﻟﻴـﺪ ﺗﺤـﺖ‬ ‫ﺑﺮﺭﺳﻲ ﺗﻐﻴﻴﺮ ﻧﻤﻲ ﻛﻨﻨﺪ. ﻣﺎﻟﻴﺎﺕ، ﺍﺳﺘﻬﻼﻙ، ﺑﻬﺮﻩ ﻭ ﺣـﻖ ﺑﻴﻤـﻪ ﻭ ﺍﺟـﺎﺭﻩ ﺑﻬـﺎﻱ‬ ‫ﻣﻮﺍﺭﺩﻱ ﺍﺯ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺛﺎﺑﺖ ﻫﺴﺘﻨﺪ. ﺩﺭ ﺑﻴﺸﺘﺮ ﻣﻮﺍﻗﻊ ﺗﻔﻜﻴـﻚ ﺍﻳـﻦ ﻫﺰﻳﻨـﻪﻫـﺎ ﻭ‬ ‫ﺍﺧﺘﺼﺎﺹ ﻫﺮ ﻗﺴﻤﺖ ﺍﺯ ﺁﻧﻬﺎ ﺑﻪ ﻳﻚ ﻧﻮﻉ ﻓﻌﺎﻟﻴـﺖ ﺑـﻪ ﺧﺼـﻮﺹ ﻛـﺎﺭ ﻣﺸـﻜﻠﻲ‬ ‫ﺍﺳﺖ.‬ ‫۳ـ۳ـ ﻃﺒﻘﻪﺑﻨﺪﻱ ﻫﺰﻳﻨﻪﻫﺎ ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﺩﻭﺭﻩ ﺣﺴﺎﺑﺪﺍﺭﻱ‬ ‫۱ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺳﺮﻣﺎﻳﻪﺍﻱ‬ ‫ﻣﺨﺎﺭﺟﻲ ﻛﻪ ﺑﻪ ﺻﺮﻑ ﺗﻬﻴﻪ ﻧﻬﺎﺩﻩﻫﺎﻱ ﺗﻮﻟﻴﺪﻱ ﻣﻲﺭﺳـﺪ ﻭ ﺑـﻴﺶ ﺍﺯ ﻳـﻚ‬ ‫ﺳﺎﻝ ﺩﻭﺍﻡ ﺩﺍﺭﻧﺪ ﻣﺸﻤﻮﻝ ﺍﻳﻦ ﮔﺮﻭﻩ ﺍﺯ ﻫﺰﻳﻨﻪﻫﺎ ﻫﺴﺘﻨﺪ، ﻋﻤﺪﻩﺗﺮﻳﻦ ﻫﺰﻳﻨـﻪﻫـﺎﻱ‬ ‫ﺳﺮﻣﺎﻳﻪﺍﻱ ﻛﻪ ﻣﻌﻤﻮﻻً ﺩﺭ ﺯﻣﻴﻨﻬﺎﻱ ﺯﺭﺍﻋﻲ ﺍﻧﺠﺎﻡ ﻣﻲﺷﻮﺩ ﻭ ﺑﺎﻳﺴﺘﻲ ﺑـﻪ ﺻـﻮﺭﺕ‬ ‫ﻣﺘﻤﺎﻳﺰ ﺩﺭ ﺣﺴﺎﺏ ﺩﺍﺭﺍﻳﻴﻬﺎﻱ ﺛﺎﺑﺖ ﺁﻭﺭﺩﻩ ﺷﻮﺩ ﻣﺸﺘﻤﻞ ﺍﺳﺖ ﺑﺮ ﻫﺰﻳﻨﻪﻫﺎﻱ:‬ ‫ﺩﺍﻣﻬﺎﻱ ﻛﻪ ﺑﺮﺍﻱ ﺍﺻﻼﺡ ﻧﮋﺍﺩ ﺧﺮﻳﺪﺍﺭﻱ ﻣﻲﺷﻮﻧﺪ، ﺗﺴﻄﻴﺢ ﺍﺭﺍﺿﻲ ﻭ ﺷـﻴﺐ ﺑﻨـﺪﻱ،‬ ‫ﺳﺎﺧﺖ ﺍﺑﻨﻴﻪ ﻭ ﺗﺄﺳﻴﺴـﺎﺕ ﻣـﻮﺭﺩ ﻧﻴـﺎﺯ، ﺗﻬﻴـﻪ ﺍﻧـﻮﺍﻉ ﻣﺎﺷـﻴﻦ ﺁﻻﺕ ﻭ ﺍﺩﻭﺍﺕ ﻛﺸـﺎﻭﺭﺯﻱ،‬ ‫ﺯﻫﻜﺸﻲ، ﺍﺻﻼﺡ ﺧﺎﻙ، ﺧﺮﻳﺪ ﺍﻧﻮﺍﻉ ﮊﻧﺮﺍﺗﻮﺭﻫﺎﻱ ﻣﻮﻟـﺪ ﺑـﺮﻕ ﻭ ﻣﻮﺗﻮﺭﻫـﺎﻱ ﺁﺏ، ﺳـﺎﺧﺖ‬ ‫ﺭﺍﻫﻬﺎﻱ ﺍﺭﺗﺒﺎﻃﻲ، ﺍﻳﺠﺎﺩ ﻣﺮﺍﻛﺰ ﺗﻬﻴﻪ ﺁﺏ ﻭ ﻏﻴﺮﻩ.‬
‫۲ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺟﺎﺭﻱ‬ ‫ﺁﻥ ﺩﺳﺘﻪ ﺍﺯ ﻣﺨﺎﺭﺝ ﺯﺭﺍﻋﻲ ﻛـﻪ ﺍﻧﺘﻔـﺎﻉ ﺣﺎﺻـﻞ ﺍﺯ ﺁﻧﻬـﺎ ﻣﺤـﺪﻭﺩ ﺑـﻪ ﺩﻭﺭﻩ‬ ‫ﺟﺎﺭﻱ ﻣﻲﺑﺎﺷﺪ، ﺩﺭ ﺍﻳﻦ ﮔﺮﻭﻩ ﻗﺮﺍﺭ ﻣﻲﮔﻴﺮﻧﺪ.‬ ‫۳ـ۴ـ ﻃﺒﻘﻪﺑﻨﺪﻱ ﻫﺰﻳﻨﻪﻫﺎ ﺍﺯ ﻃﺮﻳﻖ ﺍﺭﺗﺒﺎﻁ ﺑﺎ ﻣﺤﺼﻮﻝ‬ ‫۱ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺴﺘﻘﻴﻢ‬ ‫ﻋﺒﺎﺭﺕ ﺍﺳﺖ ﺍﺯ ﻫﺰﻳﻨﻪﻫـﺎﻱ ﻣـﻮﺍﺩ ﻣﺴـﺘﻘﻴﻢ، ﺩﺳـﺘﻤﺰﺩ ﻣﺴـﺘﻘﻴﻢ ﻭ ﺳـﺮﺑﺎﺭ‬ ‫ﻣﺴﺘﻘﻴﻢ ﻣﺮﺍﻛﺰ ﻛﻪ ﻣﺴﺘﻘﻴﻤﺎً ﺑﻪ ﺣﺴﺎﺏ ﻣﺤﺼﻮﻝ ﺗﻮﻟﻴﺪ ﺷﺪﻩ ﮔﺬﺍﺷﺘﻪ ﺷﺪﻩ ﺍﺳـﺖ.‬ ‫ﻣﺜﻼً ﻛﻮﺩ ﺷﻴﻤﻴﺎﻳﻲ ﻭ ﺑﺬﺭ ﺧﺮﻳﺪﺍﺭﻱ ﺷﺪﻩ ﺭﺍ ﻣﻲﺑﺎﻳﺴﺖ ﺑﻪ ﺣﺴﺎﺏ ﺍﺧﺘﺼﺎﺻﻲ ﻫﺮ‬ ‫ﻳﻚ ﺍﺯ ﻣﺤﺼﻮﻻﺕ ﻣﻮﺭﺩ ﻋﻤﻞ ﻭﺍﺭﻳﺰ ﻧﻤﻮﺩ. ﻫﺰﻳﻨﻪﻫـﺎﻱ ﻣﺘﻐﻴﻴـﺮ ﻣﺎﺷـﻴﻦ ﺁﻻﺕ ﺭﺍ‬ ‫ﻧﻴﺰ ﻣﻲﺗﻮﺍﻥ ﺑﺮﺍﺳﺎﺱ ﻣﻘﺪﺍﺭ ﻛﺎﺭﻱ ﻛﻪ ﺑﺮﺍﻱ ﻫﺮ ﻳﻚ ﺍﺯ ﻓﻌﺎﻟﻴﺘﻬﺎﻱ ﺯﺭﺍﻋـﻲ ﺍﻧﺠـﺎﻡ‬ ‫ﺷﺪﻩ ﺑﻪ ﻃﻮﺭ ﻣﺠﺰﺍ ﻣﻨﻈﻮﺭ ﻛﺮﺩ.‬ ‫۲ ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻏﻴﺮ ﻣﺴﺘﻘﻴﻢ‬ ‫ﻋﺒﺎﺭﺕ ﺍﺳﺖ ﺍﺯ ﻫﺰﻳﻨﻪﻫـﺎﻱ ﺳـﺮﺑﺎﺭ ﻏﻴـﺮ ﻣﺴـﺘﻘﻴﻢ ﻣﺮﺍﻛـﺰ ﻛـﻪ ﺑﺎﻳـﺪ ﺑـﻴﻦ‬ ‫ﻣﺤﺼﻮﻻﺕ ﺗﺨﺼﻴﺺ ﺩﺍﺩﻩ ﺷﻮﺩ, ﻣﺜﻞ ﺗﻌﻤﻴﺮ ﻣﺎﺷـﻴﻦ ﺁﻻﺕ، ﻋـﻮﺍﺭﺽ ﻣﺮﺑﻮﻃـﻪ,‬ ‫ﺧﺮﻳﺪﮔﺎﺯﻭﺋﻴﻞ، ﺭﻭﻏﻦ ﻣﻮﺗﻮﺭ ﻭ ﮔﺮﻳﺲ.‬ ‫۴ـ ﻗﻄﻌﻪ ﺑﻨﺪﻱ ﺯﻣﻴﻨﻬﺎﻱ ﺯﺭﺍﻋﻲ‬ ‫ﺑﻪ ﻣﻨﻈﻮﺭ ﺷﻨﺎﺳﺎﻳﻲ، ﺗﻬﻴﻪ ﻭ ﺟﻤـﻊ ﺁﻭﺭﻱ ﺍﻃﻼﻋـﺎﺕ ﻛﺸـﺘﻬﺎﻱ ﺯﺭﺍﻋـﻲ ﻛـﻪ ﻻﺯﻣـﻪ‬ ‫ﺑﺮﻧﺎﻣﻪﺭﻳﺰﻱ ﺗﻮﻟﻴﺪ ﻭ ﻫﺰﻳﻨﻪﻳﺎﺑﻲ ﻭ ﺗﻌﻴﻴﻦ ﺑﻬﺎﻱ ﺗﻤـﺎﻡ ﺷـﺪﻩ ﻣﺤﺼـﻮﻻﺕ ﺯﺭﺍﻋـﻲ ﺍﺳـﺖ،‬ ‫ﺿﺮﻭﺭﺕ ﺩﺍﺭﺩ ﻛﻪ ﺩﺭ ﺍﻭﻟﻴﻦ ﻗﺪﻡ ﻧﺴﺒﺖ ﺑﻪ ﻗﻄﻌﻪ ﺑﻨﺪﻱ ﺯﻣﻴﻨﻬﺎﻱ ﺯﺭﺍﻋـﻲ ﺍﻗـﺪﺍﻡ ﺷـﻮﺩ. ﺑـﺎ‬ ‫ﺍﻧﺠﺎﻡ ﻗﻄﻌﻪ ﺑﻨﺪﻱ ﺑﺪﻳﻬﻲ ﺗﺮﻳﻦ ﻧﻴﺎﺯ ﺍﻃﻼﻋﺎﺗﻲ ﻳﻌﻨﻲ ﺷـﻤﺎﺭﻩ ﮔـﺬﺍﺭﻱ ﺟﻬـﺖ ﺷﻨﺎﺳـﺎﻳﻲ‬ ‫ﻗﻄﻌﺎﺕ ﻣﺨﺘﻠﻒ ﺻﻮﺭﺕ ﻣﻲﭘﺬﻳﺮﺩ ﻭ ﺑـﻪ ﻛﻤـﻚ ﺍﻳـﻦ ﺍﻣـﺮ ﻛﻠﻴـﻪ ﺍﻃﻼﻋـﺎﺕ ﻣﺮﺑـﻮﻁ ﺑـﻪ‬
‫833‬ ‫ﻓﻌﺎﻟﻴﺘﻬﺎﻱ ﺍﻧﺠﺎﻡ ﺷﺪﻩ ﺩﺭ ﻫﺮ ﻗﻄﻌﻪ ﺯﻣﻴﻦ ﮔﺮﺩﺁﻭﺭﻱ ﻣﻲﺷـﻮﺩ ﻭ ﺍﻣﻜـﺎﻥ ﻣﻘﺎﻳﺴـﻪ ﺣﺎﺻـﻞ‬ ‫ﻓﻌﺎﻟﻴﺘﻬﺎﻱ ﺍﻧﺠﺎﻡ ﺷﺪﻩ ﺩﺭ ﻫﺮ ﻗﻄﻌﻪ ﺯﻣﻴﻦ ﺑﺎ ﻗﻄﻌﺎﺕ ﻣﺸﺎﺑﻪ ﻭ ﺍﺭﺯﻳﺎﺑﻲ ﺗﻐﻴﻴﺮﺍﺕ ﺗﻮﻟﻴـﺪ ﻫـﺮ‬ ‫ﻗﻄﻌﻪ ﺩﺭ ﻣﻘﺎﻳﺴﻪ ﺑﺎ ﻧﺘﺎﻳﺞ ﺳﻨﻮﺍﺕ ﻗﺒـﻞ ﻓـﺮﺍﻫﻢ ﻣـﻲﺷـﻮﺩ. ﻟـﺬﺍ ﺍﻧﺘﻈـﺎﺭ ﺍﺟـﺮﺍﻱ ﺳﻴﺴـﺘﻢ‬ ‫ﺣﺴﺎﺑﺪﺍﺭﻱ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﺯﺭﺍﻋﺖ ﺑﺪﻭﻥ ﺍﻧﺠﺎﻡ ﻗﻄﻌﻪ ﺑﻨﺪﻱ ﻧﺎﻣﻤﻜﻦ ﺍﺳﺖ.‬ ‫ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﺍﻳﻦ ﻛﻪ ﻫﺮ ﻗﻄﻌﻪ ﺯﻣﻴﻦ ﺯﺭﺍﻋﻲ ﺩﺭ ﺍﺟﺮﺍﻱ ﻋﻤﻠﻴـﺎﺕ ﺣﺴـﺎﺑﺪﺍﺭﻱ ﺻـﻨﻌﺘﻲ‬ ‫ﺑﻪ ﻋﻨﻮﺍﻥ ﻳﻚ ﻣﺮﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﺩﺭ ﻧﻈﺮ ﮔﺮﻓﺘﻪ ﻣـﻲﺷـﻮﺩ ﺟﻤـﻊ ﺁﻭﺭﻱ ﻭ ﻓـﺮﺍﻫﻢ‬ ‫ﻧﻤﻮﺩﻥ ﺁﻣﺎﺭ ﻭ ﺍﻃﻼﻋﺎﺕ ﻓﻨﻲ ﻭ ﻣﺎﻟﻲ ﺍﺯ ﻗﻄﻌﺎﺕ ﺯﺭﺍﻋﻲ ﺑﻪ ﻧﺤـﻮ ﻣﻨﻄﻘـﻲ ﻭ ﻗﺎﺑـﻞ ﻗﺒـﻮﻝ‬ ‫ﻣﻴﺴﺮ ﻣﻲﺷﻮﺩ.)ﻧﺨﻌﻲ ﻭ ﺳﻤﻴﻌﻲ،۹:۹۶۳۱ـ۶(‬ ‫۵ـ ﺳﻴﺴﺘﻢ ﻭ ﺭﻭﺵ ﻫﺰﻳﻨﻪﻳﺎﺑﻲ ﻣﻨﺎﺳﺐ ﻣﺤﺼﻮﻻﺕ ﻛﺸﺎﻭﺭﺯﻱ‬ ‫۵ـ۱ـ ﺳﻴﺴﺘﻤﻬﺎﻱ ﻫﺰﻳﻨﻪﻳﺎﺑﻲ‬ ‫ﺑﺮﺍﻱ ﻣﺤﺎﺳﺒﻪ ﺑﻬﺎﻱﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺤﺼﻮﻻﺕ ﻛﺸﺎﻭﺭﺯﻱ ﺳﻴﺴﺘﻢ ﻫﺰﻳﻨﻪﻳـﺎﺑﻲ ﺳـﻔﺎﺭﺵ‬ ‫ﻛﺎﺭ ﻣﻨﺎﺳﺐ ﺍﺳﺖ. ﺳﻴﺴﺘﻢ ﻫﺰﻳﻨﻪﻳﺎﺑﻲ ﺳﻔﺎﺭﺵ ﻛﺎﺭ ﺑﺮﺍﻱ ﺛﺒﺖ ﺟﺪﺍﮔﺎﻧﻪ ﺑﻬﺎﻱ ﺗﻤـﺎﻡ ﺷـﺪﻩ‬ ‫ﻛﺎﻻﻱ ﻣﻌﻴﻨﻲ ﺑﻪ ﻛﺎﺭ ﻣﻲﺭﻭﺩ ﻛﻪ ﺩﺭ ﻛﺎﺭﺧﺎﻧﻪ ﺗﻮﻟﻴﺪ ﻭ ﺍﺯ ﺁﻥ ﺧـﺎﺭﺝ ﻣـﻲﺷـﻮﺩ. ﺍﻳـﻦ ﺭﻭﺵ‬ ‫ﺑﺮﺍﻱ ﺻﻨﺎﻳﻌﻲ ﻛﻪ ﻃﺒﻖ ﺳﻔﺎﺭﺵ ﻣﺸﺘﺮﻱ ﻣﺤﺼﻮﻝ ﻣﻲﺳﺎﺯﻧﺪ ﻭ ﺑـﺮﺍﻱ ﻣﺤﺼـﻮﻻﺗﻲ ﻛـﻪ‬ ‫ﺍﻧﺒﺎﺭ ﻣﻲﺷﻮﻧﺪ ﻭ ﺧﻄﻮﻁ ﺗﻮﻟﻴﺪ ﻣﺨﺘﻠﻔﻲ ﺩﺍﺭﻧﺪ ﻣﻨﺎﺳﺐ ﺍﺳـﺖ. ﺩﺭ ﺍﻳـﻦ ﺭﻭﺵ ﺑﻬـﺎﻱ ﺗﻤـﺎﻡ‬ ‫ﺷﺪﻩ ﻳﻚ ﻭﺍﺣﺪ ﺷﺎﻣﻞ ﻣﻮﺍﺩ ﻣﺴﺘﻘﻴﻢ، ﺩﺳﺘﻤﺰﺩ ﻣﺴﺘﻘﻴﻢ ﻭ ﺳﺮﺑﺎﺭ ﺟﺬﺏ ﺷﺪﻩ ﻣﻲﺑﺎﺷﺪ.‬ ‫۵ـ۲ـ ﺭﻭﺷﻬﺎﻱ ﻫﺰﻳﻨﻪﻳﺎﺑﻲ ﻣﺤﺼﻮﻝ‬ ‫ﺳﻴﺴﺘﻢ ﻫﺰﻳﻨﻪﻳﺎﺑﻲ ﺳﻔﺎﺭﺵ ﻛﺎﺭ ﻣﺤﺼﻮﻻﺕ ﻛﺸﺎﻭﺭﺯﻱ ﺑﺎ ﺭﻭﺵ ﻧﺮﻣﺎﻝ ﻛﻪ ﺑﺮ ﺗﻮﻟﻴـﺪ‬ ‫ﺍﻃﻼﻋﺎﺕ ﺑﺮﺍﻱ ﺍﺭﺯﻳﺎﺑﻲ ﺑﻬﺮﻩ ﻭﺭﻱ، ﻫﺰﻳﻨﻪﻳﺎﺑﻲ ﻣﺤﺼﻮﻝ ﻭ ﺗﺼـﻤﻴﻢ ﮔﻴـﺮﻱ ﺍﺳـﺘﺮﺍﺗﮋﻳﻚ‬ ‫ﺗﻤﺮﻛﺰ ﺩﺍﺭﺩ ﻗﺎﺑﻞ ﺍﺟﺮﺍ ﻣﻲﺑﺎﺷﺪ.) ,‪ (۱۹۹۰:۴۱Keller  and  Krause‬ﺭﻭﺵ ﻫﺰﻳﻨـﻪﻳـﺎﺑﻲ‬
‫ﻧﺮﻣﺎﻝ ﺭﺍ ﺑﺮﺍﻱ ﻣﺤﺼﻮﻻﺕ ﻛﺸﺎﻭﺭﺯﻱ ﺑﺎﻳﺪ ﺑﻪ ﻣﻨﻈﻮﺭ ﺑﺮﺁﻭﺭﺩ ﺳـﻮﺩﺁﻭﺭﻱ ﻧﺴـﺒﻲ ﺁﻧﻬـﺎ ﺑـﻪ‬ ‫ﺻﻮﺭﺕ ﻫﺰﻳﻨﻪﻳﺎﺑﻲ ﻛﺎﻣﻞ )ﺟﺬﺑﻲ( ﺍﻋﻤﺎﻝ ﻧﻤﻮﺩ.),‪(۱۹۹۸:۱۶۷Juchau and Hill‬‬ ‫ ﺩﺭ ﻣﻮﺍﺭﺩﻱ ﻛﻪ ﺗﻌﻴﻴﻦ ﺑﻬﺎﯼ ﺗﻤﺎﻡ ﺷﺪﻩ ﻭﺍﻗﻌﻲ ﻣﻮﺍﺩ٬ ﺩﺳﺘﻤﺰﺩ ﻭ‬ ‫ ﺮ ﺷﺪﻩ ﺩﺭ ﺑﺎﻻ‬‫ ﺳﺮﺑﺎﺭ ﻫﻨﮕﺎﻡ ﺑﻪ ﻫﺰﻳﻨﻪ ﮔﺮﻓﺘﻦ ﻣﻘﺪﻭﺭ ﻧﺒﺎﺷﺪ ﺍﺯ ﺭﻭﺵ ﺫﻛ‬ ‫ ﺷﻮﺩ.‬‫ ﻋﺪﻭﻝ ﻭ ﺍﺯ ﺭﻭﺵ ﺛﺒﺖ ﻋﻮﺍﻣﻞ ﺗﻮﻟﻴﺪ ﺑﻪ ﻧﺮﺥ ﺍﺳﺘﺎﻧﺪﺍﺭﺩ ﺍﺳﺘﻔﺎﺩﻩ ﻣﻲ‬ ‫۶ـ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ‬ ‫ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪﻱ ﻣﻤﻜﻦ ﺍﺳﺖ ﺑﺮﺍﺳﺎﺱ ﻣﻨﻄﻘﻪ، ﻧـﻮﻉ ﻣﺤﺼـﻮﻝ، ﮔﻠـﻪ ﻳـﺎ ﺳـﺎﻳﺮ‬ ‫ﺗﻘﺴﻴﻤﺎﺕ ﺟﻐﺮﺍﻓﻴﺎﻳﻲ ﺗﻌﻴﻴﻦ ﺷﻮﺩ. ﺑﻪ ﻣﻨﻈﻮﺭ ﺗﺨﺼﻴﺺ ﻣﻨﺎﺳﺐ ﻫﺰﻳﻨﻪﻫﺎ ﺑـﻪ ﻣﺤﺼـﻮﻻﺕ‬ ‫ﺗﻮﻟﻴﺪﻱ، ﻻﺯﻡ ﺍﺳﺖ ﻣﻮﺍﺩ ﻣﺴﺘﻘﻴﻢ، ﻛﺎﺭ ﻣﺴـﺘﻘﻴﻢ ﻭ ﺳـﻬﻢ ﻣﻨﺎﺳـﺒﻲ ﺍﺯ ﻫﺰﻳﻨـﻪﻫـﺎﻱ ﻏﻴـﺮ‬ ‫ﻣﺴﺘﻘﻴﻢ ﺑﻪ ﻫﺮ ﻣﺮﻛﺰ ﻫﺰﻳﻨﻪ ﺍﺧﺘﺼﺎﺹ ﺩﺍﺩﻩ ﺷﻮﺩ. ﺩﺭ ﻣﻨﺎﻃﻘﻲ ﻛﻪ ﭼﻨﺪ ﻣﺤﺼـﻮﻟﻲ ﺍﺳـﺖ,‬ ‫ﻫﺰﻳﻨﻪﻫﺎ ﺑﺎﻳﺪ ﺑﻪ ﮔﻮﻧﻪ ﺍﻱ ﺛﺒﺖ ﺷﻮﺩ ﻛﻪ ﺗﺴﻬﻴﻢ ﻫﺰﻳﻨﻪ ﺑﻪ ﻳﻚ ﻳـﻚ ﻣﺤﺼـﻮﻻﺕ ﺍﻣﻜـﺎﻥ‬ ‫ﭘﺬﻳﺮ ﺑﺎﺷﺪ.‬ ‫ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺩﺭ ﻭﺍﺣﺪﻫﺎﻱ ﻛﺸﺎﻭﺭﺯﻱ ﺑﻪ ﺷﺮﺡ ﺯﻳﺮ ﻗﺎﺑﻞ ﺗﻔﻜﻴﻚ‬ ‫ ﺑﺎﺷﺪ:‬‫ ﻣﻲ‬ ‫۶ ـ۱ـ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪﻱ‬ ‫ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪﻱ ﻛﻪ ﻣﻲﺗﻮﺍﻧﻨـﺪ ﻫﻤـﺎﻥ ﻣﺮﺍﺣـﻞ ﺗﻮﻟﻴـﺪﻱ ﻧﻴـﺰ ﺑﺎﺷـﻨﺪ،‬ ‫ﻋﺒﺎﺭﺗﻨﺪ ﺍﺯ ﺑﺨﺸﻲ ﺍﺯ ﻓﻌﺎﻟﻴﺘﻬﺎﻱ ﺍﺟﺮﺍﺋﻲ ﻛﻪ ﻣﺴﺘﻘﻴﻤﺎً ﻭﻇﻴﻔﻪ ﺍﻧﺠﺎﻡ ﺗﻮﻟﻴﺪ ﻭ ﺍﻳﺠـﺎﺩ‬ ‫ﻣﺤﺼﻮﻻﺕ ﺷﺮﻛﺖ ﺭﺍ ﺑﺮ ﻋﻬﺪﻩ ﺩﺍﺭﻧـﺪ ﻭ ﻋﻤﻠﻴـﺎﺕ ﺗﻮﻟﻴـﺪﻱ ﺩﺭ ﺁﻥ ﺟـﺎ ﺻـﻮﺭﺕ‬ ‫ﻣﻲﮔﻴﺮﺩ.‬ ‫۶ـ۱ـ۱ـ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺁﺏ‬
‫043‬ ‫ﻣﺤﺼﻮﻟﻲ ﻛﻪ ﺍﺯ ﺍﻳﻦ ﻣﺮﺍﻛﺰ ﺣﺎﺻﻞ ﻣﻲﮔﺮﺩﺩ ﻋﻤﺪﺗﺎً ﺑﻌﻨﻮﺍﻥ ﻣﻮﺍﺩ ﺍﻭﻟﻴﻪ ﻣﺮﺍﻛﺰ‬ ‫ﺩﻳﮕﺮ ﻣﻮﺭﺩ ﺍﺳﺘﻔﺎﺩﻩ ﻗﺮﺍﺭ ﻣﻲﮔﻴﺮﺩ. ﻫﺰﻳﻨﻪﻫﺎﻱ ﻛﻪ ﺩﺭ ﺭﺍﺑﻄﻪ ﺑﺎ ﻫﺮ ﻳـﻚ ﺍﺯ ﻣﺮﺍﻛـﺰ‬ ‫ﺗﻬﻴﻪ ﻭ ﺗﻮﻟﻴﺪ ﺁﺏ ﺍﻧﺠﺎﻡ ﻣﻲﺷﻮﺩ ﺑﻪ ﻣﻨﻈﻮﺭ ﺍﻣﻜﺎﻥ ﻣﺤﺎﺳﺒﻪ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷـﺪﻩ ﺁﺏ‬ ‫ﺗﻮﻟﻴﺪﻱ ﻳﺎ ﺗﻬﻴﻪ ﺷﺪﻩ ﺑـﻪ ﺗﻔﻜﻴـﻚ ﻫـﺮ ﻳـﻚ ﺍﺯ ﻣﺮﺍﻛـﺰ ﺟﻤـﻊ ﺁﻭﺭﻱ ﻣـﻲﺷـﻮﺩ.‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺮﺍﻛﺰ ﺗﻮﻟﻴﺪ ﺁﺏ ﺍﺯ ﻟﺤﺎﻅ ﻧﻮﻉ ﻫﺰﻳﻨﻪ ﺑﺮ ﺣﺴﺐ ﻫﺰﻳﻨـﻪ ﻛـﺎﺭ ﻭ ﺳـﺮﺑﺎﺭ‬ ‫ﻣﺘﻤﺎﻳﺰ ﻣﻲﺷﻮﻧﺪ. ﺍﻳﻦ ﻫﺰﻳﻨﻪﻫﺎ ﻣﻤﻜﻦ ﺍﺳﺖ ﻣﺴـﺘﻘﻴﻤﺎً ﺩﺭ ﺩﺍﺧـﻞ ﻣﺮﻛـﺰ ﺻـﻮﺭﺕ‬ ‫ﭘﺬﻳﺮﺩ ﻭ ﻳﺎ ﻣﻤﻜﻦ ﺍﺳﺖ ﻣﺮﺑﻮﻁ ﺑﻪ ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﺳﺮﻭﻳﺴﻬﺎﻱ ﻣﺮﺍﻛﺰ ﺧﺪﻣﺎﺗﻲ ﺑﺎﺷـﺪ.‬ ‫ﻋﻤﺪﻩ ﺗﺮﻳﻦ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺴﺘﻘﻴﻢ ﺍﻳﻦ ﻣﺮﻛﺰ ﺷﺎﻣﻞ ﺍﻣﻜﺎﻧﺎﺕ ﻭ ﺗﻌﻤﻴﺮ ﺗﺄﺳﻴﺴـﺎﺕ ﻭ‬ ‫ﻫﺰﻳﻨﻪ ﭘﺮﺳﻨﻠﻲ ﻛﻪ ﺑﻪ ﻃﻮﺭ ﻣﺴﺘﻘﻴﻢ ﻣﺸﻐﻮﻝ ﺑﻪ ﻛﺎﺭ ﻣﻲﺑﺎﺷﻨﺪ، ﻣﻲﺷﻮﺩ. )ﻧﺨﻌﻲ ﻭ‬ ‫ﺳﻤﻴﻌﻲ،۲۱:۹۶۳۱ـ۹(‬ ‫۶ـ۱ـ۲ـ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ‬ ‫۰۰۰۲ ، ﻫﺮ ﻗﻄﻌﻪ ﺯﺭﺍﻋﻲ ﻛﻪ ﺩﺭ ﺁﻥ‬ ‫‪Farmer’s  office‬‬ ‫ﻃﺒﻖ ﻧﻈﺮ‬ ‫ﻋﻤﻠﻴﺎﺕ ﺯﺭﺍﻋﻲ ﺍﻧﺠﺎﻡ ﻣﻲﺷﻮﺩ ﺑﻌﻨﻮﺍﻥ ﻳﻚ ﻣﺮﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﺩﺭ ﻧﻈﺮ‬ ‫ﮔﺮﻓﺘﻪ ﻣﻲﺷﻮﺩ. ﺩﺭ ﻫﺮ ﻗﻄﻌﻪ ﺯﻣﻴﻦ ﺯﺭﺍﻋﻲ ﺩﺭ ﺯﻣﺎﻥ ﻛﺎﺷﺖ، ﺩﺍﺷﺖ ﻭ ﺑﺮﺩﺍﺷﺖ‬ ‫ﻓﻌﺎﻟﻴﺘﻬﺎﻱ ﺯﻳﺮ ﺍﻧﺠﺎﻡ ﻣﻲﮔﻴﺮﺩ :‬ ‫ﺁﻣﺎﺩﻩ ﺳﺎﺯﻱ ﺯﻣﻴﻦ ـ ﻛﺸﺖ, ﺑﺬﺭﭘﺎﺷﻲ ﻭ ﻋﺮﺱ ﺍﺷﺠﺎﺭ ـ ﺁﺑﻴﺎﺭﻱ ـ‬ ‫ﻛﻮﺩﭘﺎﺷﻲ ـ ﺩﻓﻊ ﺁﻓﺎﺕ ـ ﻭﺟﻴﻦ ﻭ ﺣﺬﻑ ﻋﻠﻔﻬﺎﻱ ﻫﺮﺯ ـ ﺑﺮﺩﺍﺷﺖ‬ ‫ﻣﺤﺼﻮﻝ)ﻛﺸﺎﻧﻲ،۴۷۳۱:۲۲(‬ ‫ﺩﺭ ﻭﺍﻗﻊ ﻫﺮ ﻳﻚ ﺍﺯ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋـﻲ ﻣﺤـﻞ ﺗﻤﺮﻛـﺰ ﻫﺰﻳﻨـﻪﻫـﺎﻱ‬ ‫ﺗﻮﻟﻴﺪ ﻣﺤﺼﻮﻟﻲ ﺧﺎﺹ ﺍﺳﺖ ﻛﻪ ﺑﻪ ﻃﺮﻳﻖ ﻣﺴـﺘﻘﻴﻢ ﻭ ﻏﻴـﺮ ﻣﺴـﺘﻘﻴﻢ ﺍﺯ ﻃﺮﻳـﻖ‬
‫ﺗﺴﻬﻴﻢ۱ ﻭ ﺗﺨﺼﻴﺺ۲ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺳـﺎﻳﺮ ﻣﺮﺍﻛـﺰ ﺗﻮﻟﻴـﺪﻱ ﻭ ﺧـﺪﻣﺎﺗﻲ ﺩﺭ ﻣﺮﺍﻛـﺰ‬ ‫ﻣﺰﺑﻮﺭ ﺍﺧﺘﺼﺎﺹ ﻣﻲﻳﺎﺑﺪ.‬ ‫۶ـ۱ـ۳ـ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﻋﻤﻮﻣﻲ ﺗﻮﻟﻴﺪ‬ ‫ﺍﻳﻦ ﻣﺮﺍﻛﺰ ﺑﻪ ﻣﻨﻈﻮﺭ ﺟﻤﻊ ﺁﻭﺭﻱ ﺁﻥ ﺩﺳﺘﻪ ﺍﺯ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺗﻮﻟﻴﺪ ﻛﻪ ﺑﻴﻦ‬ ‫ﻣﺮﺍﻛﺰ ﺗﻮﻟﻴﺪﻱ ﻣﺨﺘﻠﻒ ﻭﺟﻪ ﺍﺷﺘﺮﺍﻙ ﺩﺍﺷﺘﻪ ﻭﻟﻲ ﻗﺎﺑﻠﻴﺖ ﺗﺨﺼﻴﺺ ﻣﺴﺘﻘﻴﻢ ﺑﻪ‬ ‫ﻣﺮﺍﻛﺰ ﺗﻮﻟﻴﺪﻱ ﻣﺨﺘﻠﻒ ﺭﺍ ﻧﺪﺍﺭﻧﺪ ﺩﺭ ﻧﻈﺮ ﮔﺮﻓﺘﻪ ﻣﻲﺷﻮﺩ. ﭼﻮﻥ ﻫﺰﻳﻨﻪ ﻣﻮﺍﺩ‬ ‫ﻣﺴﺘﻘﻴﻢ ﻭ ﺩﺳﺘﻤﺰﺩ ﻣﺴﺘﻘﻴﻢ ﻣﺴﺘﻘﻴﻤﺎً ﺑﻪ ﺩﻭﺍﺋﺮ ﻣﺮﺑﻮﻃﻪ ﺗﺨﺼﻴﺺ ﻣﻲﻳﺎﺑﻨﺪ،‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﺍﻳﻦ ﻣﺮﻛﺰ ﺍﺯ ﻧﻮﻉ ﺳﺮﺑﺎﺭ ﻣﻲﺑﺎﺷﺪ.‬ ‫ﭘﺲ ﺍﺯ ﺟﻤﻊ ﺁﻭﺭﻱ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﻌﻮﻕ، ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺰﺑﻮﺭ ﺩﺭ ﻣﻘﺎﻃﻊ ﺯﻣﺎﻧﻲ‬ ‫ﻣﻨﺎﺳﺐ ﻭ ﻳﺎ ﺩﺭ ﭘﺎﻳﺎﻥ ﺩﻭﺭﻩ ﻣﺎﻟﻲ ﺑﺮﺍﺳﺎﺱ ﺿﻮﺍﺑﻂ ﻣﻨﻄﻘﻲ ﺑﻴﻦ ﺩﻭﺍﻳﺮ ﺗﻮﻟﻴﺪﻱ‬ ‫ﺳﺮﺷﻜﻦ ﻣﻲﺷﻮﻧﺪ.‬ ‫۶ـ۲ـ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺧﺪﻣﺎﺗﻲ ﺗﻮﻟﻴﺪ‬ ‫ﻣﺮﺍﻛﺰﻱ ﻫﺴﺘﻨﺪ ﻛﻪ ﻣﺴﺘﻘﻴﻤﺎً ﺍﺯ ﺁﻧﻬﺎ ﺗﻮﻟﻴـﺪﻱ ﻣﻨـﺘﺞ ﻧﻤـﻲﮔـﺮﺩﺩ ﻭﻟـﻲ ﺑـﺎ‬ ‫ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﺧﺪﻣﺎﺗﻲ ﻛﻪ ﺍﻳﻦ ﻣﺮﺍﻛﺰ ﺑﻪ ﻣﺮﺍﻛﺰ ﺗﻮﻟﻴﺪﻛﻨﻨـﺪﻩ ﺍﺭﺍﺋـﻪ ﻣـﻲﺩﻫﻨـﺪ ﻋﻤـﻞ‬ ‫ﺗﻮﻟﻴﺪ ﻣﻴﺴﺮ ﻣﻲﮔﺮﺩﺩ. ﺍﺯ ﺟﻤﻠﻪ ﺁﻧﻬﺎ ﻣﻲﺗﻮﺍﻥ ﻣﺮﺍﻛـﺰ ﻫﺰﻳﻨـﻪ ﺧـﺪﻣﺎﺕ ﻧﮕﻬﺒـﺎﻧﻲ ﻭ‬ ‫ﺧﺪﻣﺎﺕ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺻﻨﻌﺘﻲ ﺭﺍ ﻧﺎﻡ ﺑﺮﺩ.‬ ‫ ‪1­Allocation‬‬ ‫‪2­Assignment‬‬
‫243‬ ‫۷ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺗﻮﻟﻴﺪ‬ ‫ﻋﻮﺍﻣﻞ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺗﻮﻟﻴﺪﻱ ﻛﻪ ﺩﺭ ﻳﻚ ﻭﺍﺣﺪ ﻛﺸﺎﻭﺭﺯﻱ ﺍﻧﺠﺎﻡ ﻣﻲﺷﻮﻧﺪ ﻭ ﺩﺭ ﻧﻬﺎﻳﺖ‬ ‫ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻭﺍﺣﺪ ﻣﺤﺼﻮﻝ ﺭﺍ ﺗﺸﻜﻴﻞ ﻣﻲﺩﻫﻨﺪ، ﺑﻪ ﺷﺮﺡ ﺯﻳﺮ ﻣﻲﺑﺎﺷﻨﺪ:‬ ‫۷ـ۱ـ ﻣﻮﺍﺩ ﻣﺴﺘﻘﻴﻢ ﺗﻮﻟﻴﺪﻱ‬ ‫ﻣﻬﻤﺘﺮﻳﻦ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺮﺍﻛﺰ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﻛـﻪ ﺗﺤـﺖ ﻋﻨـﻮﺍﻥ ﻫﺰﻳﻨـﻪ ﻣـﻮﺍﺩ‬ ‫ﻣﺴﺘﻘﻴﻢ ﺗﻮﻟﻴﺪﻱ ﺑﻪ ﻛﺎﺭ ﻣﻲﺭﻭﺩ، ﻋﺒﺎﺭﺗﻨﺪ ﺍﺯ:‬ ‫۷ـ۱ـ۱ـ ﻫﺰﻳﻨﻪ ﺁﺏ ﻣﺼﺮﻓﻲ‬ ‫ﺩﺭ ﭘﺎﻳﺎﻥ ﺩﻭﺭﻩ ﻣﺎﻟﻲ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﺁﺏ ﺑﺮﺍﺳﺎﺱ ﻣﻘﺪﺍﺭ ﺁﺏ ﺗﻮﻟﻴـﺪﻱ ﻫـﺮ‬ ‫ﻣﺮﻛﺰ ﺗﻌﻴﻴﻦ ﻣﻲﺷﻮﺩ ﻭ ﺍﺯ ﺗﻘﺴﻴﻢ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺗﻮﻟﻴﺪ ﺑﺮ ﻣﻘﺪﺍﺭ ﺁﺏ ﺗﻮﻟﻴﺪﻱ ﻳﺎ ﺗﻬﻴـﻪ‬ ‫ﺷﺪﻩ ﺩﺭ ﻫﺮ ﻣﺮﻛﺰ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﺁﺏ ﺗﻮﻟﻴﺪﻱ ﺑﻪ ﺩﺳﺖ ﻣﻲﺁﻳﺪ. ﭘـﺲ ﺍﺯ ﺗﻌﻴـﻴﻦ‬ ‫ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺁﺏ ﺑﺎ ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﻓﺮﻡ ﭘﻴﺶﺑﻴﻨﻲ ﺷﺪﻩ ﻣـﺪﺕ‬ ‫ﺁﺑﻴﺎﺭﻱ ﻭ ﺩﻓﻌﺎﺕ ﺁﺑﻴﺎﺭﻱ ﻣﺮﺍﻛـﺰ ﺗﻮﻟﻴـﺪ ﺯﺭﺍﻋـﻲ ﺗﻌﻴـﻴﻦ ﻣـﻲﮔـﺮﺩﺩ, ﭘـﺲ ﺍﺯ ﺍﻳـﻦ‬ ‫ﻣﻮﺿﻮﻉ ﻣﻬﻢ ﺩﻳﮕﺮﻱ ﻛﻪ ﺩﺭ ﺍﺭﺗﺒﺎﻁ ﺑﺎ ﺗﻌﻴﻴﻦ ﻫﺰﻳﻨﻪ ﺁﺏ ﻫﺮ ﻣﺮﻛﺰ ﺗﻮﻟﻴـﺪ ﺯﺭﺍﻋـﻲ‬ ‫ﺑﺎﻳﺪ ﺩﺭ ﻧﻈﺮ ﮔﺮﻓﺖ ﺗﻌﻴﻴﻦ ﻣﻘﺪﺍﺭ ﺁﺏ ﻣﺼﺮﻓﻲ ﻫـﺮ ﻳـﻚ ﺍﺯ ﻣﺮﺍﻛـﺰ ﻫﺰﻳﻨـﻪ ﺗﻮﻟﻴـﺪ‬ ‫ﺯﺭﺍﻋﻲ ﺍﺳﺖ.‬ ‫ﺑﻪ ﻣﻨﻈﻮﺭ ﺗﻌﻴﻴﻦ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﺁﺏ ﻣﺼﺮﻓﻲ ﻫـﺮ ﻳـﻚ ﺍﺯ ﻣﺮﺍﻛـﺰ ﻫﺰﻳﻨـﻪ‬ ‫ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﺍﻗﺪﺍﻣﺎﺕ ﺫﻳﻞ ﺍﻧﺠﺎﻡ ﻣﻲﮔﻴﺮﺩ: )ﻧﺨﻌﻲ ﻭ ﺳﻤﻴﻌﻲ، ۶۱:۹۶۳۱ـ۴۱(‬ ‫۱ـ ﻣﻌﻴﺎﺭﻫﺎﻱ ﻣﺘﻌﺎﺭﻑ ﻣﻘﺪﺍﺭ ﺁﺏ ﻣﻮﺭﺩ ﻧﻴﺎﺯ ﺍﻧﻮﺍﻉ ﻛﺸﺘﻬﺎﻱ ﺯﺭﺍﻋـﻲ ﻣﺒﻨـﺎﻱ‬ ‫ﺗﻌﻴﻴﻦ ﻣﻘﺪﺍﺭ ﺁﺏ ﻣﺼﺮﻓﻲ ﺑﺮﺍﻱ ﻫﺮ ﻧﻮﻉ ﻛﺸﺖ ﻗﺮﺍﺭ ﻣﻲﮔﻴﺮﺩ.‬
‫۲ـ ﻧﺴﺒﺖ ﺑﻪ ﺗﻌﻴﻴﻦ ﻣﻘﺪﺍﺭ ﺁﺏ ﺗﻮﻟﻴﺪﻱ ﻫـﺮ ﻣﺮﻛـﺰ ﺗﻮﻟﻴـﺪ ﺁﺏ ﻭ ﺗﻌﻴـﻴﻦ‬ ‫ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﺁﺏ ﺗﻮﻟﻴﺪﻱ ﺩﺭ ﻣﺮﺍﻛﺰ ﺗﻬﻴﻪ ﻭ ﺗﻮﻟﻴﺪ ﺁﺏ ﺍﻗﺪﺍﻡ ﻣﻲﺷﻮﺩ.‬ ‫۳ـ ﻧﺴﺒﺖ ﺑﻪ ﺍﺳﺘﺨﺮﺍﺝ ﺩﻓﻌﺎﺕ ﺁﺑﻴﺎﺭﻱ ﻫﺮ ﻣﺮﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋـﻲ ﺍﺯ‬ ‫ﻣﺤﻞ ﻣﺮﺍﻛﺰ ﻣﺨﺘﻠﻒ ﺗﻬﻴﻪ ﻭ ﺗﻮﻟﻴﺪ ﺁﺏ ﺍﻗﺪﺍﻡ ﻣﻲﺷﻮﺩ.‬ ‫۴ـ ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﺍﻳﻦ ﻛﻪ ﺍﻃﻼﻋﺎﺕ ﻣﺮﺑﻮﻁ ﺑﻪ ﺁﺑﻴﺎﺭﻱ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨـﻪ ﺗﻮﻟﻴـﺪ‬ ‫ﺯﺭﺍﻋﻲ ﺑﻪ ﺗﻔﻜﻴﻚ ﺭﻭﺷﻬﺎﻱ ﺁﺑﻴﺎﺭﻱ ﺍﺯ ﺧﻼﺻﻪ ﺍﻃﻼﻋﺎﺕ ﻫـﺮ ﻣﺮﻛـﺰ ﻫﺰﻳﻨـﻪ‬ ‫ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﻭ ﻫﻤﭽﻨﻴﻦ ﺍﺯ ﺧﻼﺻﻪ ﺍﻃﻼﻋﺎﺕ ﻣﺮﺍﻛﺰ ﺗﻬﻴﻪ ﻭ ﺗﻮﻟﻴﺪ ﺁﺏ ﻗﺎﺑـﻞ‬ ‫ﺍﺳﺘﺨﺮﺍﺝ ﺍﺳﺖ، ﺿﺮﻭﺭﻱ ﺍﺳﺖ ﺍﻃﻼﻋﺎﺕ ﻣﺬﻛﻮﺭ ﻣﺘﻘـﺎﺑﻼً ﻛﻨﺘـﺮﻝ ﻭ ﻗﺒـﻞ ﺍﺯ‬ ‫ﺍﻧﺠﺎﻡ ﻣﺤﺎﺳﺒﺎﺕ ﻧﺴﺒﺖ ﺑﻪ ﺭﻓﻊ ﻣﻐﺎﻳﺮﺕ ﺍﺣﺘﻤﺎﻟﻲ ﺍﻗﺪﺍﻡ ﺷﻮﺩ.‬ ‫۵ـ ﻫﺰﻳﻨﻪ ﺁﺏ ﻣﺼﺮﻓﻲ ﺩﺭ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﺑﺮ ﻣﺒﻨـﺎﻱ ﺑﻬـﺎﻱ‬ ‫ﺗﻤﺎﻡ ﺷﺪﻩ ﺁﺏ ﺗﻮﻟﻴﺪﻱ ﻳﺎ ﺗﻬﻴﻪ ﺷﺪﻩ ﻣﺮﺍﻛﺰ ﺗﻮﻟﻴﺪ ﺁﺏ ﻭ ﺑـﻪ ﺗﻨﺎﺳـﺐ ﺩﻓﻌـﺎﺕ‬ ‫ﺁﺑﻴﺎﺭﻱ ﻣﺮﺍﻛﺰ ﻓـﻮﻕ ﻭ ﺑـﺮ ﻣﺒﻨـﺎﻱ ﻣﻘـﺪﺍﺭ ﺁﺏ ﻣﺼـﺮﻓﻲ ﻣﺘﻌـﺎﺭﻑ ﺩﺭ ﻫﻜﺘـﺎﺭ‬ ‫ﻣﺤﺎﺳﺒﻪ ﻣﻲﺷﻮﺩ.‬ ‫۶ـ ﺗﻔﺎﻭﺕ ﺁﺏ ﺗﻮﻟﻴﺪﻱ ﺩﺭ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨـﻪ ﺗﻮﻟﻴـﺪ ﺁﺏ ﻭ ﺁﺏ ﻣﺼـﺮﻓﻲ ﺩﺭ‬ ‫ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﻛﻪ ﺑﺮﺍﺳﺎﺱ ﻣﻌﻴﺎﺭﻫﺎﻱ ﻣﺘﻌﺎﺭﻑ ﻣﺤﺎﺳﺒﻪ ﻣﻲﺷـﻮﺩ‬ ‫ﺍﻧﺤﺮﺍﻓﺎﺕ ﻣﺼﺮﻑ ﺁﺏ ﺗﻠﻘﻲ ﻣﻲﺷﻮﺩ. ﺍﻧﺤﺮﺍﻓﺎﺕ ﻣﻨﻔﻲ ﻧﺎﺷـﻲ ﺍﺯ ﻣﺼـﺮﻑ ﺁﺏ‬ ‫ﺑﻴﺶ ﺍﺯ ﻣﻘﺪﺍﺭﻫﺎﻱ ﻣﺘﻌﺎﺭﻑ ﺭﺍ ﺑﻌﻨﻮﺍﻥ ﺿﺎﻳﻌﺎﺕ ﻏﻴﺮ ﻋﺎﺩﻱ ﺗﻠﻘﻲ ﻭ ﺍﻧﺤﺮﺍﻓـﺎﺕ‬ ‫ﻣﺜﺒﺖ ﻣﺼﺮﻑ ﺑﻪ ﻧﺴﺒﺖ ﻣﻘﺪﺍﺭ ﺁﺏ ﻣﺼـﺮﻓﻲ ﺩﺭ ﻫـﺮ ﻳـﻚ ﺍﺯ ﻣﺮﺍﻛـﺰ ﻫﺰﻳﻨـﻪ‬ ‫ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ، ﺍﺯ ﻫﺰﻳﻨﻪ ﺁﺏ ﻣﺼﺮﻓﻲ ﺩﺭ ﻣﺮﺍﻛﺰ ﻓﻮﻕ ﺑﺮﮔﺸﺖ ﻣﻲﺷﻮﺩ.‬ ‫۷ـ ﺍﻓﺖ ﻏﻴﺮﻣﺘﻌﺎﺭﻑ ﺁﺏ ﺩﺭ ﺷﺒﻜﻪﻫﺎﻱ ﺁﺑﺮﺳﺎﻧﻲ ﺑﻌﻨﻮﺍﻥ ﺿـﺎﻳﻌﺎﺕ ﻏﻴـﺮ‬ ‫ﻋﺎﺩﻱ ﻭ ﺍﻓﺖ ﻣﺘﻌـﺎﺭﻑ ﺁﺏ ﺩﺭ ﺷـﺒﻜﻪﻫـﺎﻱ ﺁﺑﺮﺳـﺎﻧﻲ ﺩﺭ ﺯﻣـﺮﻩ ﻫﺰﻳﻨـﻪ ﺁﺏ‬ ‫ﻣﺼﺮﻓﻲ ﻣﺘﻌﺎﺭﻑ ﻫﺮ ﻣﺮﻛﺰ ﻣﺤﺴﻮﺏ ﺧﻮﺍﻫﺪ ﺷﺪ.‬
‫443‬ ‫۷ـ۱ـ۲ـ ﻫﺰﻳﻨﻪ ﺑﺬﺭ ﻣﺼﺮﻓﻲ‬ ‫ﺑﻪ ﻣﻨﻈﻮﺭ ﺍﻋﻤﺎﻝ ﻛﻨﺘﺮﻝ ﺑﺮ ﻣﻘﺪﺍﺭ ﺑﺬﺭ ﻣﺼﺮﻓﻲ ﻻﺯﻡ ﺍﺳﺖ ﺍﻗـﻼﻡ ﻣﺼـﺮﻓﻲ‬ ‫ﻣﺬﻛﻮﺭ ﺑﺮﺍﺳﺎﺱ ﻣﻘﺪﺍﺭ ﻣﺘﻌﺎﺭﻑ ﻣﺼﺮﻑ ﺑﻪ ﺣﺴﺎﺏ ﻣﺮﺍﻛـﺰ ﻫﺰﻳﻨـﻪ ﺗﻮﻟﻴـﺪ ﺯﺭﺍﻋـﻲ‬ ‫ﻣﻨﻈﻮﺭ ﺷﻮﺩ ﻭ ﻣﻘﺪﺍﺭ ﻣﺼﺮﻑ ﻣﺎﺯﺍﺩ ﺑﺮ ﻣﻌﻴﺎﺭﻫـﺎﻱ ﻣﺘﻌـﺎﺭﻑ ﺗﻌﻴـﻴﻦ ﺷـﺪﻩ ﺑﻌﻨـﻮﺍﻥ‬ ‫ﺿﺎﻳﻌﺎﺕ ﻏﻴﺮ ﻋﺎﺩﻱ ﺑﺬﺭ ﻣﺼﺮﻓﻲ ﺑﻪ ﺣﺴﺎﺏ ﻫﺰﻳﻨﻪ ﺟﺎﺭﻱ ﺩﻭﺭﻩ ﻋﻤﻠﻴﺎﺗﻲ ﻣﻨﻈـﻮﺭ‬ ‫ﺷﻮﺩ.‬ ‫۷ـ۱ـ۳ـ ﻛﻮﺩ ﻣﺼﺮﻓﻲ‬ ‫ﺩﺭ ﺍﺣﺘﺴﺎﺏ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻛﻮﺩ ﻣﺼﺮﻓﻲ ﺩﺭ ﺣﺴﺎﺑﻬﺎﻱ ﻫﺰﻳﻨﻪ ﺑﺎﻳﺪ ﺗﻮﺟـﻪ‬ ‫ﺩﺍﺷﺖ ﻛﻪ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻛﻮﺩ ﻣﺼﺮﻓﻲ ﺑﺎﻳﺴﺘﻲ ﺑﻪ ﺗﻨﺎﺳﺐ ﻧﻮﻉ ﻛﻮﺩ ﻣﺼﺮﻓﻲ ﻭ‬ ‫ﺳﻨﻮﺍﺗﻲ ﻛﻪ ﺣﺎﺻﻞ ﻋﻤﻠﻴﺎﺕ ﻛﻮﺩ ﭘﺎﺷـﻲ ﺩﺭ ﺁﻥ ﻣـﻮﺛﺮ ﺍﺳـﺖ ﻣﺴـﺘﻬﻠﻚ ﮔـﺮﺩﺩ ﻭ‬ ‫ﻣﺘﻨﺎﺳﺐ ﺑﺎ ﻧﻘـﺶ ﻣـﺆﺛﺮ ﺁﻥ ﺩﺭ ﺳـﻨﻮﺍﺕ ﺁﺗـﻲ ﺳـﻬﻢ ﻣﺮﺑـﻮﻁ ﺩﺭ ﺣﺴـﺎﺏ ﭘـﻴﺶ‬ ‫ﭘﺮﺩﺍﺧﺖ ﻫﺰﻳﻨﻪ ﻣﻨﻈﻮﺭ ﮔﺮﺩﺩ. ﺿﻤﻨﺎً ﺑﻪ ﻟﺤﺎﻅ ﺍﻋﻤـﺎﻝ ﻛﻨﺘـﺮﻝ ﺩﺭ ﻣﻘـﺪﺍﺭ ﻣﺼـﺮﻑ‬ ‫ﻛﻮﺩ ﺿﺮﻭﺭﻱ ﺍﺳﺖ ﺑﺮﺍﺳـﺎﺱ ﻛﺎﺭﺷﻨﺎﺳـﻲ ﻣﻘـﺪﺍﺭ ﻣﺼـﺮﻑ ﻣﺘﻌـﺎﺭﻑ ﺍﻧـﻮﺍﻉ ﻛـﻮﺩ‬ ‫ﺑﺮﺍﺳﺎﺱ ﺷﺮﺍﻳﻂ ﺍﻗﻠﻴﻤﻲ ﻭ ﺩﻳﮕﺮ ﺷﺮﺍﻳﻂ ﺯﻣﻴﻨﻬـﺎﻱ ﺯﺭﺍﻋـﻲ ﺑـﻪ ﺍﺯﺍﻱ ﻫـﺮ ﻫﻜﺘـﺎﺭ‬ ‫ﺗﻌﻴﻴﻦ ﺷﻮﺩ ﻭ ﻣﺎﺯﺍﺩ ﻣﺼﺮﻑ ﺑﺮ ﻣﻌﻴﺎﺭﻫﺎﻱ ﻣﺘﻌﺎﺭﻑ ﺩﺭ ﺯﻣـﺮﻩ ﻫﺰﻳﻨـﻪ ﺟـﺎﺭﻱ ﺩﻭﺭﻩ‬ ‫ﻋﻤﻠﻴﺎﺗﻲ ﻭ ﺑﻌﻨﻮﺍﻥ ﺿﺎﻳﻌﺎﺕ ﻏﻴﺮ ﻋﺎﺩﻱ ﺍﻧﻮﺍﻉ ﻛﻮﺩﻫﺎﻱ ﻣﺼﺮﻓﻲ ﻣﻨﻈﻮﺭ ﺷﻮﺩ.‬ ‫۷ـ۲ـ ﺩﺳﺘﻤﺰﺩ ﻣﺴﺘﻘﻴﻢ ﺗﻮﻟﻴﺪﻱ‬ ‫ﺩﺭ ﺍﻳﻨﺠﺎ ﻛﻠﻴﻪ ﻫﺰﻳﻨﻪﻫﺎﻳﻲ ﻛﻪ ﺑﺎﺑﺖ ﻛﺎﺭﮔﺮﺍﻧﻴﻜـﻪ ﻣﺴـﺘﻘﻴﻤﺎً ﺩﺭ ﺍﻣـﺮ ﻛﺎﺷـﺖ،‬ ‫ﺩﺍﺷﺖ ﻭ ﺑﺮﺩﺍﺷﺖ ﺩﺧﺎﻟﺖ ﺩﺍﺭﻧﺪ، ﺑـﻪ ﺣﺴـﺎﺏ ﮔﺮﻓﺘـﻪ ﻣـﻲﺷـﻮﻧﺪ. ﺩﺭ ﻓﻌﺎﻟﻴﺘﻬـﺎﻱ‬ ‫ﻛﺸﺎﻭﺭﺯﻱ ﺑﺮﺍﻱ ﺑﺨﺶ ﺗﻮﻟﻴﺪﻱ ﻧﻤﻲﺗﻮﺍﻥ ﻛﺎﺭﮔﺮﺍﻥ ﺛﺎﺑﺘﻲ ﻣﻨﻈـﻮﺭ ﻧﻤـﻮﺩ ﺯﻳـﺮﺍ ﺑـﺎ‬ ‫ﺗﻮﺟﻪ ﺑﻪ ﺿﺮﻭﺭﺕ ﻭ ﻧﻮﻉ ﻋﻤﻠﻴﺎﺕ ﻛﺎﺭﮔﺮﺍﻥ ﻣﻤﻜﻦ ﺍﺳـﺖ ﺩﺭ ﻃـﻮﻝ ﺭﻭﺯ ﻳـﺎ ﻳـﻚ‬ ‫ﺷﻴﻔﺖ ﻛﺎﺭﻱ ﺩﺭ ﭼﻨﺪﻳﻦ ﻣﺮﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﻓﻌﺎﻟﻴﺖ ﺩﺍﺷﺘﻪ ﺑﺎﺷﻨﺪ. ﻟـﺬﺍ ﺑـﻪ‬
‫ﻟﺤﺎﻅ ﺭﻋﺎﻳﺖ ﺩﻗﻴﻖ ﺍﺻﻮﻝ ﻫﺰﻳﻨﻪﻳﺎﺑﻲ ﻻﺯﻡ ﺍﺳﺖ ﻫﻤﺰﻣﺎﻥ ﺑﺎ ﺗﻬﻴﻪ ﻟﻴﺴﺖ ﺣﻘﻮﻕ‬ ‫ﻣﺎﻫﻴﺎﻧﻪ، ﮔﺰﺍﺭﺵ ﻛﺎﺭﻛﺮﺩ ﻣﺎﻫﺎﻧﻪ ﺍﻓﺮﺍﺩ ﺑﺮ ﻣﺒﻨﺎﻱ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴـﺪ ﺯﺭﺍﻋـﻲ ﻧﻴـﺰ‬ ‫ﺩﺭﻳﺎﻓﺖ ﻭ ﺑﺮﺍﺳﺎﺱ ﺁﻥ ﺗﺴﻬﻴﻢ ﻫﺰﻳﻨﻪ ﺣﻘﻮﻕ ﻭ ﺩﺳﺘﻤﺰﺩ ﺑﻴﻦ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨـﻪ ﻓـﻮﻕ‬ ‫ﺻﻮﺭﺕ ﮔﻴﺮﺩ.‬ ‫۷ـ۳ـ ﺳﺮﺑﺎﺭ ﺟﺬﺏ ﺷﺪﻩ‬ ‫ﺳﺮﺑﺎﺭ ﻛﺎﺭﺧﺎﻧﻪ ﻣﺴﺘﻘﻴﻤﺎً ﺑﻪ ﻣﺤﺼﻮﻝ ﺧﺎﺻﻲ ﻣﻨﻈﻮﺭ ﻧﻤﻲﺷﻮﺩ ﻭﻟﻲ ﻳﻚ‬ ‫ﻗﺴﻤﺖ ﺍﺯ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺤﺼﻮﻻﺕ ﺭﺍ ﺗﺸﻜﻴﻞ ﻣﻲﺩﻫﺪ. ﭼﻮﻥ ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ‬ ‫ﻣﺎﺷﻴﻦ ﻭ ﺍﺗﻮﻣﺎﺳﻴﻮﻥ ﺩﺭ ﺑﺨﺶ ﻛﺸﺎﻭﺭﺯﻱ ﺩﺭ ﺣﺎﻝ ﺍﻓﺰﺍﻳﺶ ﺍﺳﺖ ﺳﺮﺑﺎﺭ ﻛﺎﺭﺧﺎﻧﻪ‬ ‫ﺑﺨﺶ ﺑﺰﺭﮔﺘﺮﻱ ﺍﺯ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺤﺼﻮﻻﺕ ﺭﺍ ﺗﺸﻜﻴﻞ ﻣﻲﺩﻫﺪ ﺑﺮﺍﻱ ﺍﻳﻦ‬ ‫ﻛﻪ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻫﻤﻴﺸﻪ ﺁﻣﺎﺩﻩ ﺑﺎﺷﺪ، ﻣﻌﻤﻮﻻ ﺳﺮﺑﺎﺭ ﻛﺎﺭﺧﺎﻧﻪ ﺭﺍ ﺑﺎ ﻧﺮﺥ ﺍﺯ‬ ‫ﭘﻴﺶ ﺗﻌﻴﻴﻦ ﺷﺪﻩ ﺑﻪ ﺳﻔﺎﺭﺷﻬﺎ ﻣﻨﻈﻮﺭ ﻣﻲﻛﻨﻨﺪ. ﻧﺮﺥ ﺟﺬﺏ ﺳﺮﺑﺎﺭ ﻛﺎﺭﺧﺎﻧﻪ ﺭﺍ ﺑﺎ‬ ‫ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﺳﺮﺑﺎﺭ ﺗﺨﻤﻴﻨﻲ ﻛﺎﺭﺧﺎﻧﻪ ﺑﺮﺍﻱ ﺳﺎﻝ ﺑﻌﺪ ﻭ ﻳﺎ ﻳﻜﻲ ﺍﺯ ﻣﺒﺎﻧﻲ ﻣﺘﺪﺍﻭﻝ‬ ‫ﻓﻌﺎﻟﻴﺖ ﻛﻪ ﺑﺮﺍﻱ ﻣﻨﻈﻮﺭ ﻛﺮﺩﻥ ﻫﺰﻳﻨﻪ ﺳﺮﺑﺎﺭ ﺑﻪ ﻛﺎﻻﻱ ﺳﺎﺧﺘﻪ ﺷﺪﻩ ﻣﻨﺎﺳﺐ‬ ‫ﺑﺎﺷﺪ، ﺗﻌﻴﻴﻦ ﻣﻲﻛﻨﻨﺪ. ﻣﺒﻨﺎﻱ ﻣﺘﺪﺍﻭﻝ ﺩﺭ ﻭﺍﺣﺪﻫﺎﻱ ﻛﺸﺎﻭﺭﺯﻱ ﻋﺒﺎﺭﺗﻨﺪ ﺍﺯ:‬ ‫ﺳﺎﻋﺎﺕ ﻛﺎﺭ ﺑﺎ ﻣﺎﺷﻴﻦ ﻭ ﺳﺎﻋﺎﺕ ﻛﺎﺭ ﻣﺴﺘﻘﻴﻢ.‬ ‫۸ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺳﺮﺑﺎﺭ ﺗﻮﻟﻴﺪﻱ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﺳﺮﺑﺎﺭ ﺗﻮﻟﻴﺪ ﺷﺎﻣﻞ ﺁﻥ ﮔﺮﻭﻩ ﺍﺯ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺗﻮﻟﻴﺪ ﺍﺳﺖ ﻛـﻪ ﺑـﻴﻦ ﻣﺮﺍﻛـﺰ‬ ‫ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﻣﺨﺘﻠﻒ، ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺧﺪﻣﺎﺗﻲ ﻭ ﺳـﺎﻳﺮ ﻣـﻮﺍﺭﺩ ﻫﺰﻳﻨـﻪ ﺑـﺮ ﻣﺸـﺘﺮﻙ‬ ‫ﺍﺳﺖ ﻭ ﻣﺎﻫﻴﺖ ﺁﻧﻬﺎ ﻧﻪ ﻣﻮﺍﺩ ﺍﻭﻟﻴﻪ ﻣﺼﺮﻓﻲ ﺍﺳﺖ ﻭ ﻧﻪ ﺩﺳﺘﻤﺰﺩ ﻛﺎﺭﻛﻨﺎﻥ ﺗﻮﻟﻴـﺪ، ﺍﺯ ﺟﻤﻠـﻪ‬ ‫ﺍﻳﻦ ﻫﺰﻳﻨﻪﻫﺎ ﻣﻲ ﺗﻮﺍﻥ ﻣﻮﺍﺩ ﻣﺼﺮﻓﻲ ﻛﻤﻜﻲ, ﺍﺳﺘﻬﻼﻙ, ﺗﻌﻤﻴﺮ ﻭ ﻧﮕﻬﺪﺍﺭﻱ ﻣﺴﺘﻘﻴﻢ، ﺑﺮﻕ‬ ‫ﻭ ﺁﺏ ﻭ ﺳﻮﺧﺖ ﻣﺼﺮﻓﻲ ﺭﺍ ﻧﺎﻡ ﺑﺮﺩ. ﺍﻳﻦ ﮔﻮﻧﻪ ﻫﺰﻳﻨﻪﻫﺎ ﺑﺎﻳﺪ ﻃﻲ ﺩﻭﺭﻩ ﻣﻮﺭﺩ ﻧﻈﺮ ﺑﻪ ﻃـﻮﺭ‬
‫643‬ ‫ﺳﺮﺟﻤﻊ ﺍﻧﺒﺎﺷﺘﻪ ﻭ ﺩﺭ ﭘﺎﻳﺎﻥ ﺩﻭﺭﻩ ﺑﺮﺍﺳـﺎﺱ ﺳـﺎﻋﺎﺕ ﻛـﺎﺭ ﻣﺴـﺘﻘﻴﻢ، ﺳـﺎﻋﺎﺕ ﺍﺳـﺘﻔﺎﺩﻩ ﺍﺯ‬ ‫ﻣﺎﺷﻴﻦ ﺁﻻﺕ ﻭ ﺗﺠﻬﻴﺰﺍﺕ ﻭ ﺳﺎﻳﺮ ﻣﺒﺎﻧﻲ ﻣﺮﺗﺒﻂ ﺑـﺎ ﻣﺼـﺮﻑ ﻣﻨـﺎﺑﻊ، ﺗﺴـﻬﻴﻢ ﺷـﻮﺩ. ﺍﮔـﺮ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﺳﺮﺑﺎﺭ ﺗﻮﻟﻴﺪ ﻭ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺮﺍﻛﺰ ﺧﺪﻣﺎﺗﻲ ﺍﺯ ﭘﻴﺶ ﺑﺮﺁﻭﺭﺩ ﻭ ﺩﺭ ﻣﻴـﺎﻥ ﺩﻭﺭﻩ ﺑـﺮ‬ ‫ﻣﺒﻨﺎﻱ ﻧﺮﺥ ﺧﺎﺻﻲ ﺟﺬﺏ ﺷﻮﺩ, ﻣﻤﻜﻦ ﺍﺳﺖ ﺩﺭ ﭘﺎﻳﺎﻥ ﺩﻭﺭﻩ ﺍﺿﺎﻓﻪ ﻳﺎ ﻛﺴﺮ ﺟـﺬﺏ ﺳـﺮﺑﺎﺭ‬ ‫ﺑﻪ ﻭﺟﻮﺩ ﺁﻳﺪ. ﺩﺭ ﺍﻳﻦ ﺻﻮﺭﺕ ﺍﺿﺎﻓﻪ ﻳﺎ ﻛﺴﺮ ﺟﺬﺏ ﺳـﺮﺑﺎﺭ ﺑﺎﻳـﺪ ﺑـﻴﻦ ﺑﻬـﺎﻱ ﺗﻤـﺎﻡ ﺷـﺪﻩ‬ ‫ﻛﺎﻻﻱ ﻓﺮﻭﺵ ﺭﻓﺘﻪ، ﻣﻮﺟﻮﺩﻱ ﻛﺎﻻ ﻭ ﻛﺎﺭ ﺩﺭ ﺟﺮﻳﺎﻥ ﺳﺎﺧﺖ ﺗﺴﻬﻴﻢ ﺷﻮﺩ.)ﻗـﻮﺍﻣﻲ،۸۷۳۱‬ ‫: ۶(‬ ‫۹ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺳﺮﺑﺎﺭ ﻣﺴﺘﻘﻴﻢ ﻣﺮﺍﻛﺰ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻳﻲ ﻫﺴﺘﻨﺪ ﻛﻪ ﻣﺴﺘﻘﻴﻤﺎً ﻣﺮﺑﻮﻁ ﺑﻪ ﻳﻚ ﻣﺮﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﺑﻮﺩﻩ ﻭ ﺑﻪ‬ ‫ﺣﺴﺎﺏ ﻫﻤﺎﻥ ﻣﺮﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﻣﻨﻈﻮﺭ ﻣﻲ ﺷـﻮﺩ، ﻣﻬﻤﺘـﺮﻳﻦ ﻫﺰﻳﻨـﻪﻫـﺎﻱ ﻓـﻮﻕ‬ ‫ﻋﺒﺎﺭﺗﻨﺪ ﺍﺯ:‬ ‫۱ـ ﻫﺰﻳﻨﻪ ﺳﻤﻮﻡ ﻣﺼﺮﻓﻲ‬ ‫ﻻﺯﻡ ﺑﻪ ﺫﻛﺮ ﺍﺳﺖ ﻛﻪ ﺑﻪ ﻣﻨﻈﻮﺭ ﺍﻋﻤﺎﻝ ﻛﻨﺘﺮﻝ ﺑﺮ ﻣﻘﺪﺍﺭ ﺳﻢ ﻣﺼﺮﻓﻲ ﻻﺯﻡ‬ ‫ﺍﺳﺖ ﺍﻗﻼﻡ ﻣﺼﺮﻓﻲ ﻣﺬﻛﻮﺭ ﺑﺮﺍﺳﺎﺱ ﻣﻘﺪﺍﺭ ﻣﺘﻌﺎﺭﻑ ﻣﺼﺮﻑ ﺑـﻪ ﺣﺴـﺎﺏ ﻣﺮﺍﻛـﺰ‬ ‫ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﻣﻨﻈﻮﺭ ﺷﻮﺩ ﻭ ﻣﻘﺪﺍﺭ ﻣﺼﺮﻑ ﻣﺎﺯﺍﺩ ﺑـﺮ ﻣﻌﻴﺎﺭﻫـﺎﻱ ﻣﺘﻌـﺎﺭﻑ ﺗﻌﻴـﻴﻦ‬ ‫ﺷﺪﻩ ﺑﻌﻨﻮﺍﻥ ﺿﺎﻳﻌﺎﺕ ﻏﻴﺮ ﻋـﺎﺩﻱ ﺳـﻢ ﻣﺼـﺮﻓﻲ ﺩﺭ ﺯﻣـﺮﻩ ﻫﺰﻳﻨـﻪ ﺟـﺎﺭﻱ ﺩﻭﺭﻩ‬ ‫ﻋﻤﻠﻴﺎﺗﻲ ﻣﻨﻈﻮﺭ ﺷﻮﺩ.‬
‫۱‬ ‫۲ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺁﻳﺶ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﻓﻮﻕ ﻧﻴﺰ ﺍﺯ ﺟﻤﻠﻪ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺳﺮﺑﺎﺭ ﻣﺮﺍﻛﺰ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋـﻲ ﺍﺳـﺖ‬ ‫ﻛﻪ ﺑﺎﻳﺴﺘﻲ ﺑﺮ ﺣﺴﺐ ﻣﺮﺍﻛﺰ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﻣﺘﻤﺎﻳﺰ ﻭ ﺑـﻪ ﺗﻨﺎﺳـﺐ ﻧﻘـﺶ ﻣـﻮﺛﺮ ﺩﺭ‬ ‫ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺤﺼﻮﻻﺕ ﺁﺗﻲ ﻣﺮﺍﻛﺰ ﺗﻮﻟﻴﺪﻱ ﺯﺭﺍﻋﻲ ﻣﻠﺤﻮﻅ ﺷﻮﺩ.‬ ‫۰۱ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺳﺮﺑﺎﺭ ﻏﻴﺮ ﻣﺴﺘﻘﻴﻢ ﻣﺮﺍﻛﺰ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻳﻲ ﻫﺴﺘﻨﺪ ﻛﻪ ﻣﻨﺤﺼﺮ ﺑﻪ ﻳﻚ ﻣﺮﻛﺰ ﻫﺰﻳﻨﻪ ﺧﺎﺻـﻲ ﻧﺒـﻮﺩﻩ ﻭ ﺑـﻪ ﭼﻨـﺪ ﻳـﺎ‬ ‫ﻛﻠﻴﻪ ﻣﺮﺍﻛﺰ ﻣﺮﺑﻮﻁ ﻣﻲﺷﻮﺩ. ﻫﺰﻳﻨﻪﻫﺎﻱ ﺳﺮﺑﺎﺭ ﻏﻴﺮ ﻣﺴـﺘﻘﻴﻢ ﻣﺮﺍﻛـﺰ ﺑﺎﻳـﺪ ﺑـﺎ ﺍﺳـﺘﻔﺎﺩﻩ ﺍﺯ‬ ‫ﻣﺒﺎﻧﻲ ﻣﻨﺎﺳﺒﻲ ﺑﻴﻦ ﺳﺎﻳﺮ ﻣﺮﺍﻛﺰ ﺗﺴﻬﻴﻢ ﮔﺮﺩﻧﺪ.‬ ‫۱۱ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺎﺷﻴﻦ ﺁﻻﺕ‬ ‫ﻫﺰﻳﻨﻪ ﻣﺎﺷـﻴﻦ ﺁﻻﺕ ﻳـﺎ ﺍﺩﻭﺍﺕ ﺯﺭﺍﻋـﻲ ﺭﺍ ﻣـﻲﺗـﻮﺍﻥ ﺑـﻪ ﺳـﻪ ﮔـﺮﻭﻩ ﺗﻘﺴـﻴﻢ ﻛـﺮﺩ‬ ‫,‪(۱۹۹۸Langemeier and Taylor‬‬ ‫۱۱ـ۱ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺛﺎﺑﺖ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﺋﻲ ﻫﺴﺘﻨﺪ ﻛﻪ ﺑﺮﺍﻱ ﺧﺮﻳﺪ ﻳﺎ ﻣﺎﻟﻜﻴﺖ ﻳﻚ ﻣﺎﺷﻴﻦ ﺻﺮﻑ ﻣﻲﺷـﻮﺩ‬ ‫ﺻﺮﻓﻨﻈﺮ ﺍﺯ ﺍﻳﻦ ﻛﻪ ﭼﻄﻮﺭ ﻭ ﭼﻘﺪﺭ ﺍﺯ ﺁﻥ ﺍﺳﺘﻔﺎﺩﻩ ﻣﻲﺷﻮﺩ. ﺍﻳﻦ ﻫﺰﻳﻨﻪﻫـﺎ ﺷـﺎﻣﻞ‬ ‫ﺑﻬﺮﻩ، ﻣﺎﻟﻴﺎﺕ، ﺑﻴﻤﻪ ﻭ ﺍﻧﺒﺎﺭ ﻣﻲﺷﻮﺩ.‬ ‫‪1­Fallow costs‬‬
‫843‬ ‫۱۱ـ۲ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺘﻐﻴﻴﺮ‬ ‫ﻋﺒﺎﺭﺕ ﺍﺳﺖ ﺍﺯ ﺍﻗﻼﻣﻲ ﻧﻈﻴﺮ ﺳﻮﺧﺖ، ﺭﻭﻏـﻦ ﻭ ﮔﺮﻳﺴـﻜﺎﺭﻱ، ﺗﻌﻤﻴـﺮﺍﺕ ﻭ‬ ‫ﻛﺎﺭ ﺭﺍﻧﻨﺪﻩ ﻛﻪ ﻓﻘﻂ ﺑﻪ ﻫﻨﮕﺎﻡ ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﻣﺎﺷﻴﻦ ﭘﻴﺶ ﻣﻲﺁﻳﺪ.‬ ‫۱۱ـ۳ـ ﻫﺰﻳﻨﻪ ﺍﺳﺘﻬﻼﻙ‬ ‫ﻫﺰﻳﻨﻪ ﺍﺳﺘﻬﻼﻙ ﻛﻪ ﺑﺨﺶ ﺑﺴﻴﺎﺭ ﻣﻬﻤﻲ ﺍﺯ ﻫﺰﻳﻨـﻪ ﺍﺳـﺘﻔﺎﺩﻩ ﺍﺯ ﻣـﺪﺭﻧﺘﺮﻳﻦ‬ ‫ﻣﺎﺷﻴﻨﻬﺎ ﺭﺍ ﺗﺸﻜﻴﻞ ﻣﻲﺩﻫﺪ ﺩﺭ ﺣﻘﻴﻘﺖ ﺗﻮﺳﻂ ﺩﻭ ﻋﺎﻣﻞ ﺗﻌﻴـﻴﻦ ﻣـﻲﺷـﻮﺩ ﻳﻜـﻲ‬ ‫ﻫﺰﻳﻨﻪ ﺛﺎﺑﺖ ﻛﻪ ﻣﺮﺑﻮﻁ ﺑﻪ ﮔﺬﺷﺖ ﺯﻣﺎﻥ ﺍﺳﺖ ﻭ ﺩﻳﮕﺮﻱ ﻫﺰﻳﻨﻪ ﻣﺘﻐﻴﻴﺮ ﻛﻪ ﻧﺎﺷﻲ‬ ‫ﺍﺯ ﻓﺮﺳﻮﺩﮔﻲ ﻳﺎ ﺳﺎﻳﻴﺪﮔﻲ ﺍﺳﺖ.‬ ‫۲۱ـ ﺗﺴﻬﻴﻢ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻭﺍﺣﺪﻫﺎﻱ ﺧﺪﻣﺎﺗﻲ ﺑﻪ ﻭﺍﺣﺪﻫﺎﻱ ﺗﻮﻟﻴﺪﻱ‬ ‫ﺑﺮﺍﻱ ﺗﺴﻬﻴﻢ ﻫﺰﻳﻨﻪﻫﺎ ﻣﺎ ﺍﺣﺘﻴﺎﺝ ﺑﻪ ﻣﺒـﺎﻧﻲ ﺗﺴـﻬﻴﻢ ﻫﺰﻳﻨـﻪﻫـﺎﻱ ﻣﺮﺍﻛـﺰ ﺧـﺪﻣﺎﺗﻲ‬ ‫ﺩﺍﺭﻳﻢ، ﺑﻌﻨﻮﺍﻥ ﻣﺜﺎﻝ ﺑﻪ ﺟﺪﻭﻝ ﺯﻳﺮ ﺗﻮﺟﻪ ﻛﻨﻴﺪ:‬ ‫ﻣﺒﺎﻧﻲ ﺗﺴﻬﻴﻢ‬ ‫ﻣﺮﻛﺰ ﺧﺪﻣﺎﺗﻲ‬ ‫ﺗﺴﻬﻴﻢ ﺑﺮﺍﺳﺎﺱ ﺍﺭﺯﺵ ﺭﻳﺎﻟﻲ ﺍﻣﻜﺎﻧـﺎﺕ ﻫـﺮ ﻣﺮﻛـﺰ ﻫﺰﻳﻨـﻪ‬ ‫ﻣﺮﻛﺰ ﺧﺪﻣﺎﺕ ﻧﮕﻬﺒﺎﻧﻲ‬ ‫ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ‬ ‫ﺗﺴﻬﻴﻢ ﺑﺮﺍﺳﺎﺱ ﻣﻘﺪﺍﺭ ﺁﺏ ﻣﺼﺮﻓﻲ ﻫﺮ ﻣﺮﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴـﺪ‬ ‫ﻣﺮﻛﺰ ﺧﺪﻣﺎﺕ ﺷﺒﻜﻪ ﺁﺑﺮﺳﺎﻧﻲ‬ ‫ﺯﺭﺍﻋﻲ ﻛﻪ ﺍﺯ ﻃﺮﻳﻖ ﻫﺮ ﻳﻚ ﺍﺯ ﺷﺒﻜﻪﻫﺎ ﻣﻮﺭﺩ ﺍﺷﺎﺭﻩ ﺗﻮﺯﻳـﻊ‬ ‫ﺷﺪﻩ ﺍﺳﺖ.‬ ‫ﺗﺴﻬﻴﻢ ﺑﺮﺍﺳﺎﺱ ﺟﻤـﻊ ﻫﺰﻳﻨـﻪﻫـﺎﻱ ﺩﻭﺍﺋـﺮ ﺗﻮﻟﻴـﺪﻱ ﻭ ﻳـﺎ‬ ‫ﻣﺮﻛﺰ ﺧﺪﻣﺎﺕ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺻﻨﻌﺘﻲ‬ ‫ﺑﺮﺍﺳﺎﺱ ﺿﺮﺍﺋﺒﻲ ﻛﻪ ﻣﺪﻳﺮﻳﺖ ﺑـﻪ ﻟﺤـﺎﻅ ﺍﻫﻤﻴـﺖ ﻋﺮﺿـﻪ‬ ‫ﺧﺪﻣﺎﺕ ﺍﻳﻦ ﻣﺮﻛﺰ ﺑﻪ ﻣﺮﺍﻛﺰ ﺗﻮﻟﻴﺪﻱ ﻣﺨﺘﻠﻒ ﻗﺎﻳﻞ ﺍﺳﺖ.‬ ‫ﺗﺴﻬﻴﻢ ﺑﺮﺍﺳﺎﺱ ﻣﺪﺕ ﻛﺎﺭﻛﺮﺩ ﻫﺮ ﻣﺎﺷـﻴﻦ ﺩﺭ ﻫـﺮ ﻳـﻚ ﺍﺯ‬ ‫ﻣﺮﻛﺰ ﺧﺪﻣﺎﺗﻲ ﻣﺎﺷﻴﻦ ﺁﻻﺕ‬ ‫ﻣﺮﺍﻛﺰ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﻭ ﺑﺮﺍﻱ ﻫﺮ ﻣﺤﺼﻮﻝ‬
‫ﻣﺒﺎﻧﻲ ﺗﺴﻬﻴﻢ‬ ‫ﻣﺮﻛﺰ ﺧﺪﻣﺎﺗﻲ‬ ‫ﺗﺴﻬﻴﻢ ﺑﺮﺍﺳﺎﺱ ﺗﻌﺪﺍﺩ ﻧﻔﺮﺍﺕ ﻫﺮ ﻣﺮﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ‬ ‫ﻣﺮﻛﺰ ﺧﺪﻣﺎﺕ ﻋﻤﻮﻣﻲ‬ ‫ﻳﺎ ﺑﺮﺍﺳﺎﺱ ﺳﻄﺢ ﺯﻳﺮ ﻛﺸﺖ ﻣﺮﺍﻛﺰ ﻣﺮﺑﻮﻃﻪ‬ ‫ﺗﺴﻬﻴﻢ ﺑﺮﺍﺳﺎﺱ ﺗﻌﺪﺍﺩ ﺩﺭﺧﻮﺍﺳﺖ ﻛﺎﻻ ﻫﺮ ﻳﻚ ﺍﺯ ﻭﺍﺣﺪﻫﺎﻱ‬ ‫ﻣﺮﻛﺰ ﺧﺪﻣﺎﺕ ﺍﻧﺒﺎﺭﻫﺎ‬ ‫ﺗﻮﻟﻴﺪﻱ‬ ‫ﺗﺴﻬﻴﻢ ﺑﺮﺍﺳﺎﺱ ﺣﺠﻢ ﺧﺮﻳﺪ ﺍﻧﺠﺎﻡ ﺷﺪﻩ ﺟﻬﺖ ﻫﺮ ﻳـﻚ ﺍﺯ‬ ‫ﻣﺮﻛﺰ ﺧﺪﻣﺎﺕ ﺗﺪﺍﺭﻛﺎﺕ‬ ‫ﻭﺍﺣﺪﻫﺎﻱ ﺗﻮﻟﻴﺪﻱ‬ ‫ﺭﻭﺵ ﺗﺴﻬﻴﻢ ﻫﺰﻳﻨﻪ ﻳﻜﻄﺮﻓﻪ ﺑﻪ ﻣﻨﻈﻮﺭ ﺗﺴﻬﻴﻢ ﻫﺰﻳﻨﻪ ﻣﺮﺍﻛـﺰ ﺧـﺪﻣﺎﺗﻲ ﺑـﻪ ﻣﺮﺍﻛـﺰ‬ ‫ﺗﻮﻟﻴﺪﻱ ﻛﺸﺎﻭﺭﺯﻱ ﺑﻴﺸﺘﺮ ﺍﺳﺘﻔﺎﺩﻩ ﻣﻲﺷﻮﺩ.‬ ‫ﻻﺯﻡ ﺑﻪ ﺫﻛﺮ ﺍﺳﺖ ﻛﻪ ﺩﺭ ﺍﺭﺗﺒﺎﻁ ﺑﺎ ﺳﺮﺷﻜﻦ ﻛﺮﺩﻥ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺮﺍﻛـﺰ ﺧـﺪﻣﺎﺗﻲ ﺑـﻪ‬ ‫ﻣﺮﺍﻛﺰ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﺍﻳﻦ ﻧﻜﺘﻪ ﺭﺍ ﻧﺒﺎﻳﺪ ﺍﺯ ﻧﻈﺮ ﺩﻭﺭ ﺩﺍﺷﺖ ﻛﻪ ﺑﻪ ﺩﻟﻴﻞ ﺍﻳﻦ ﻛﻪ ﺩﺭ ﺑﺮﺧـﻲ ﺍﺯ‬ ‫ﻣﺮﺍﻛﺰ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﺩﻭﺑﺎﺭ ﻓﻌﺎﻟﻴﺖ ﺗﻮﻟﻴﺪ ﺍﻧﺠﺎﻡ ﻣﻲﮔﻴﺮﺩ ﻭ ﺩﺭ ﺑﺮﺧﻲ ﺍﺯ ﻣﺮﺍﻛﺰ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋـﻲ‬ ‫ﺍﻣﻜﺎﻥ ﺍﻳﻦ ﻛﻪ ﻓﻌﺎﻟﻴﺘﻲ ﺑﺮﺍﻱ ﺁﻣﺎﺩﻩ ﺳﺎﺯﻱﻛﺸﺖ ﺑﻌﺪﻱ ﻧﻴﺰ ﺍﻧﺠـﺎﻡ ﺷـﻮﺩ, ﺿـﺮﻭﺭﻱ ﺍﺳـﺖ‬ ‫ﺗﺴﻬﻴﻢ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺮﺍﻛﺰ ﺧﺪﻣﺎﺗﻲ ﺑﻪ ﺗﻨﺎﺳﺐ ﻓﻌﺎﻟﻴﺘﻬﺎﻱ ﺍﻧﺠﺎﻡ ﺷﺪﻩ ﻭ ﺑـﺎ ﺭﻋﺎﻳـﺖ ﻧﻜـﺎﺕ‬ ‫ﻣﺬﻛﻮﺭ ﺍﻧﺠﺎﻡ ﮔﻴﺮﺩ.)ﻳﻜﻪ ﺯﺍﺭﻉ،۰۸۳۱(‬ ‫۳۱ـ ﺿﺎﻳﻌﺎﺕ‬ ‫ﺗﺎﻛﻴﺪ ﺑﺮ ﺿﺎﻳﻌﺎﺕ، ﻭﺍﺣﺪﻫﺎﻱ ﺑﺮﮔﺸﺘﻲ ﻭ ﺯﺍﺋﺪﺍﺕ ﺑﻪ ﺧﺎﻃﺮ ﻫﺰﻳﻨﻪ ﺑﺎﻻﻱ ﺁﻧﻬﺎ ﻭ ﻧﻴﺰ‬ ‫ﻛﻴﻔﻴﺖ ﻣﺤﺼﻮﻻﺕ ﺍﺯ ﻃﺮﻑ ﻣﺪﻳﺮﺍﻥ ﺻﻮﺭﺕ ﻣﻲﮔﻴﺮﺩ. ﺿﺎﻳﻌﺎﺕ ﺑﻪ ﻭﺍﺣﺪﻫﺎﻱ ﻏﻴﺮ ﻗﺎﺑﻞ‬ ‫ﻗﺒﻮﻝ ﺗﻮﻟﻴﺪ ﺍﻃﻼﻕ ﻣﻲﺷﻮﺩ. ﻫﻢ ﻭﺍﺣﺪﻫﺎﻱ ﺗﻜﻤﻴﻞ ﺷﺪﻩ ﻭ ﻫﻢ ﻭﺍﺣﺪﻫﺎﻱ ﻧﻴﻤﻪ ﺗﻜﻤﻴﻞ‬ ‫ﻣﻤﻜﻦ ﺍﺳﺖ ﺿﺎﻳﻊ ﺷﻮﻧﺪ. ﺩﺭ ﺗﻌﺮﻳﻒ ﺿﺎﻳﻌﺎﺕ ﻣﻲﺗﻮﺍﻥ ﮔﻔﺖ ﻛﻪ ﺿﺎﻳﻌﺎﺕ ﻣﺤﺼﻮﻻﺕ‬ ‫ﻧﺎﺳﺎﻟﻢ ﻭ ﻏﻴﺮ ﻗﺎﺑﻞ ﻗﺒﻮﻟﻲ ﻫﺴﺘﻨﺪ ﻛﻪ ﺧﺼﻮﺻﻴﺎﺕ ﻣﺤﺼﻮﻝ ﺳﺎﻟﻢ ﺭﺍ ﻧﺪﺍﺭﻧﺪ.‬
‫053‬ ‫ﺩﻭ ﻣﻮﺿﻮﻉ ﻣﻬﻢ ﺩﺭ ﺯﻣﻴﻨﻪ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺿﺎﻳﻌﺎﺕ ﻣﻄﺮﺡ ﻣﻲﺑﺎﺷﺪ:‬ ‫ﺍﻟﻒ: ﻫﺰﻳﻨﻪ ﺁﻧﻬﺎ‬ ‫ﺏ: ﺗﺸﺨﻴﺺ ﺿﺎﻳﻌﺎﺕ ﺑﻪ ﻋﻨﻮﺍﻥ ﻋﺎﺩﻱ ﻳﺎ ﻏﻴﺮ ﻋﺎﺩﻱ‬ ‫ﻣﺪﻳﺮﺍﻥ ﺍﺯ ﺍﻳﻦ ﺍﻃﻼﻋﺎﺕ ﺑﺮﺍﻱ ﻛﻨﺘﺮﻝ ﻭ ﻛﺎﻫﺶ ﻫﺰﻳﻨﻪ ﻭ ﻫﻤﭽﻨـﻴﻦ ﺑﻬﺒـﻮﺩ ﻛﻴﻔﻴـﺖ‬ ‫ﻣﺤﺼﻮﻻﺕ ﺧﻮﺩ ﺍﺳﺘﻔﺎﺩﻩ ﻣﻲﻛﻨﻨﺪ.‬ ‫۴۱ـ ﻧﺤﻮﻩ ﻋﻤﻞ ﺑﺎ ﺿﺎﻳﻌﺎﺕ ﺩﺭ ﺳﻴﺴﺘﻢ ﻫﺰﻳﻨﻪﻳﺎﺑﻲ ﺳﻔﺎﺭﺵ ﻛﺎﺭ‬ ‫۴۱ـ۱ـ ﺿﺎﻳﻌﺎﺕ ﻋﺎﺩﻱ‬ ‫ﺩﺭ ﻣﻮﺭﺩ ﻧﺤﻮﻩ ﺑﻪ ﺣﺴﺎﺏ ﮔﺮﻓﺘﻦ ﺑﻬﺎﻱﺗﻤﺎﻡ ﺷﺪﻩ ﺿـﺎﻳﻌﺎﺕ ﻋـﺎﺩﻱ ﺩﻭ ﺭﻭﺵ ﺯﻳـﺮ‬ ‫ﻭﺟﻮﺩ ﺩﺍﺭﺩ:‬ ‫۴۱ـ۱ـ۱ـ ﺗﺴﻬﻴﻢ ﺑﻴﻦ ﻛﻠﻴﻪ ﺳﻔﺎﺭﺷﺎﺕ‬ ‫۴۱ـ۱ـ۲ـ ﺟﺬﺏ ﺳﻔﺎﺭﺷﺎﺕ ﻣﺸﺨﺺ‬ ‫۴۱ـ۲ـ ﺿﺎﻳﻌﺎﺕ ﻏﻴﺮﻋﺎﺩﻱ‬ ‫ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﺿﺎﻳﻌﺎﺕ ﻏﻴﺮﻋﺎﺩﻱ ﺍﺯ ﺣﺴﺎﺏ ﻣﻮﺟﻮﺩﻱ ﻛﺎﻻﻱ ﺩﺭ ﺟﺮﻳﺎﻥ‬ ‫ﺳﺎﺧﺖ ﺑﻪ ﺣﺴﺎﺏ ﺯﻳﺎﻥ ﺣﺎﺻﻞ ﺍﺯ ﺿﺎﻳﻌﺎﺕ ﻏﻴﺮﻋﺎﺩﻱ ﻣﻨﺘﻘﻞ ﻣﻲﺷﻮﺩ.‬ ‫ﺑﺮﺍﻱ ﺍﻳﻦ ﻛﻪ ﺯﻳﺎﻧﻬﺎﻱ ﺗﺤﻘﻖ ﻳﺎﻓﺘﻪ ﺍﺯ ﻃﺮﻳﻖ ﺛﺒﺖ ﺩﺭ ﺣﺴﺎﺏ ﺩﺍﺭﺍﻳـﻲ ﺑـﻪ ﺩﻭﺭﻩﻫـﺎﻱ‬ ‫ﺑﻌﺪ ﻣﻨﺘﻘﻞ ﻧﺸﻮﺩ، ﺑﺎﻳﺪ ﺿﺎﻳﻌﺎﺕ ﻋﺎﺩﻱ ﻭ ﻏﻴﺮﻋـﺎﺩﻱ ﺗﻔﻜﻴـﻚ ﺷـﻮﺩ. ﺷﻨﺎﺳـﺎﻳﻲ ﺿـﺎﻳﻌﺎﺕ‬ ‫ﻏﻴﺮﻋﺎﺩﻱ ﻣﺴﺘﻠﺰﻡ ﺑﺮﺭﺳﻲ ﻋﻤﻠﻜﺮﺩ ﺗﻮﻟﻴﺪﻛﻨﻨﺪﻩ ﺍﺳﺖ ﻛﻪ ﺑﺎ ﻣﻌﻴﺎﺭﻫﺎﻱ ﺁﻣﺎﺭﻱ ﻣﺘﻔـﺎﻭﺗﻲ ﺍﺯ‬ ‫ﻗﺒﻴﻞ ﻧﺮﺥ ﻛﺎﺭﺑﺮﻱ ﺩﺍﺭﺍﻳﻲ۱، ﻣﻴﺰﺍﻥ ﻣﺤﺼﻮﻝ ﺩﺭ ﻫﻜﺘﺎﺭ ﻭ ﻧﺮﺥ ﻣﺼﺮﻑ ﺳﻤﻮﻡ ﺩﻓـﻊ ﺁﻓـﺎﺕ‬ ‫‪1­Utilization Rate‬‬
‫ﻧﺒـﺎﺗﻲ ﺍﻧـﺪﺍﺯﻩﮔﻴـﺮﻱ ﻣـﻲﺷـﻮﺩ. ﻣﻴـﺎﻧﮕﻴﻦ ﺑﺮﺩﺍﺷـﺖ ﻣﺤﺼـﻮﻝ ﻣﻨﻄﻘـﻪ، ﺗﺠـﺎﺭﺏ ﺳـﺎﻳﺮ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ﺗﻮﻟﻴﺪﻛﻨﻨﺪﮔﺎﻥ ﻫﻤﺎﻥ ﻣﺤﺼﻮﻝ ﻳﺎ ﻣﺤﺼﻮﻻﺕ ﻣﺸﺎﺑﻪ ﺩﺭ ﻣﺤﻴﻂ ﻗﺎﺑﻞ ﻣﻘﺎﻳﺴـﻪ ﻭ ﺍﺳـﺘﻔﺎﺩﻩ‬ ‫ﺍﺯ ﻛﺎﺭﺷﻨﺎﺳﻲ ﺍﺯ ﻋﻮﺍﻣﻠﻲ ﺍﺳﺖ ﻛﻪ ﻣﻴﺘﻮﺍﻧﺪ ﺩﺭ ﺗﻌﻴﻴﻦ ﺳﻄﺢ ﻋﻤﻠﻜﺮﺩ ﻋـﺎﺩﻱ ﺑـﻪ ﻛـﺎﺭ ﺭﻭﺩ.‬ ‫ﺗﺸﺨﻴﺺ ﺿﺎﻳﻌﺎﺕ ﻏﻴﺮﻋﺎﺩﻱ ﺩﺍﺭﺍﻳﻴﻬﺎﻱ ﻛﺸﺎﻭﺭﺯﻱ ﻣﻤﻜﻦ ﺍﺳﺖ ﺑﻪ ﺩﺍﻧﺶ ﻋﻤﻮﻣﻲ ﺩﺭﺑﺎﺭﻩ‬ ‫ﻧﺮﺥ ﺿﺎﻳﻌﺎﺕ ﻋﺎﺩﻱ ﻧﻴﺎﺯﻣﻨﺪ ﺑﺎﺷﺪ. ﺩﺭﺍﻳﻦ ﻣﻮﺭﺩ ﻻﺯﻡ ﻧﻴﺴـﺖ ﺭﻭﺵ ﺣﺴـﺎﺑﺪﺍﺭﻱ ﺟﺪﺍﮔﺎﻧـﻪ‬ ‫ﺍﻱ ﺟﻬﺖ ﻧﮕﻬﺪﺍﺭﻱ ﺣﺴﺎﺏ ﺿﺎﻳﻌﺎﺕ ﻋﺎﺩﻱ ﺑﻪ ﻛﺎﺭ ﮔﺮﻓﺘﻪ ﺷﻮﺩ. ﻫﻨﮕـﺎﻡ ﻭﻗـﻮﻉ ﺿـﺎﻳﻌﺎﺕ‬ ‫ﻏﻴﺮﻋﺎﺩﻱ ﺩﺭ ﻳﻚ ﺳﺎﻝ ﺑﺨﺼﻮﺹ، ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷـﺪﻩ ﻣﺴـﺘﻬﻠﻚ ﻧﺸـﺪﻩ ﺗﻤﺎﻣـﺎً ﺑﺎﻳـﺪ ﺑـﻪ‬ ‫ﺣﺴﺎﺏ ﻫﺰﻳﻨﻪ ﺟﺎﺭﻱ ﺩﻭﺭﻩ ﻋﻤﻠﻴﺎﺗﻲ ﻣﻨﻈﻮﺭ ﺷﻮﺩ.)ﻗﻮﺍﻣﻲ،۸۷۳۱: ۰۱ـ۹(‬ ‫۵۱ـ ﺍﻓﺖ ﻳﺎ ﺭﻛﻮﺩ ﺗﻮﻟﻴﺪ‬ ‫ﺑﻪ ﻣﻨﻈﻮﺭ ﻣﺤﺎﺳﺒﻪ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺤﺼﻮﻻﺕ ﺯﺭﺍﻋﻲ ﻻﺯﻡ ﺍﺳـﺖ ﺣـﺪﺍﻗﻞ ﻣﻴـﺰﺍﻥ‬ ‫ﺗﻮﻟﻴﺪ ﻣﺘﻌﺎﺭﻑ ﺯﻣﻴﻨﻬﺎﻱ ﺯﺭﺍﻋﻲ ﺑﺮﺍﺳﺎﺱ ﺷﺮﺍﻳﻂ ﺍﻗﻠﻴﻤﻲ، ﺑﺎﻓﺖ ﻭ ﺟﻨﺲ ﺧﺎﻙ، ﺑﻪ ﺗﻔﻜﻴﻚ‬ ‫ﺍﻧﻮﺍﻉ ﻣﺤﺼﻮﻻﺕ ﻗﺎﺑﻞ ﻛﺸﺖ ﻭ ﺑﺮﺍﺳـﺎﺱ ﻛﺎﺭﺷﻨﺎﺳـﻲ ﺗﻌﻴـﻴﻦ ﺷـﻮﺩ. ﭼﻨﺎﻧﭽـﻪ ﺭﺍﻧـﺪﻣﺎﻥ‬ ‫ﻣﺤﺼﻮﻻﺕ ﺗﻮﻟﻴﺪﻱ ﺩﺭ ﻭﺍﺣﺪ ﺳﻄﺢ ﺍﺯ ﺣﺪﺍﻗﻞ ﻣﻘﺪﺍﺭ ﻣﺘﻌـﺎﺭﻑ ﺗﻌﻴـﻴﻦ ﺷـﺪﻩ ﻛﻤﺘـﺮ ﺷـﻮﺩ‬ ‫ﺗﻔﺎﻭﺕ ﺑﻌﻨﻮﺍﻥ ﺍﻓﺖ ﻏﻴﺮﻋﺎﺩﻱ ﺗﻮﻟﻴﺪﻱ ﺗﻠﻘﻲ ﻣﻲﺷﻮﺩ. ﺑﻪ ﻣﻨﻈﻮﺭ ﻣﺤﺎﺳﺒﻪ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺍﻓـﺖ‬ ‫ﻏﻴﺮ ﻋﺎﺩﻱ ﻭ ﻳﺎ ﺭﻛﻮﺩ ﺗﻮﻟﻴﺪ، ﻫﺰﻳﻨﻪﻫﺎﻱ ﺗﻮﻟﻴﺪ ﺭﺍ ﺑﺮﺣﺪﺍﻗﻞ ﻣﻘﺪﺍﺭ ﻣﺘﻌﺎﺭﻑ ﺗﻮﻟﻴﺪ ﻣﺤﺼـﻮﻝ‬ ‫ﻣﻮﺭﺩ ﻧﻈﺮ ﺗﻘﺴﻴﻢ ﻣﻲﻧﻤﺎﻳﻴﻢ. ﺣﺎﺻﻞ ﻧﺴﺒﺖ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻳﻚ ﻭﺍﺣﺪ ﻣﺤﺼﻮﻝ ﺗﻮﻟﻴﺪﻱ‬ ‫ﺩﺭ ﺷﺮﺍﻳﻂ ﺣﺪﺍﻗﻞ ﺗﻮﻟﻴﺪ ﻣﺘﻌﺎﺭﻑ ﺧﻮﺍﻫﺪ ﺑﻮﺩ، ﺑﻪ ﻣﻨﻈﻮﺭ ﺗﻌﻴﻴﻦ ﺳـﻬﻢ ﻫﺰﻳﻨـﻪﻫـﺎﻱ ﺭﻛـﻮﺩ‬ ‫ﺗﻮﻟﻴﺪ، ﻣﻘﺪﺍﺭ ﺍﻓﺖ ﻏﻴﺮﻋﺎﺩﻱ ﻳﺎ ﺭﻛﻮﺩ ﺗﻮﻟﻴﺪ ﺭﺍ ﺩﺭ ﺑﻬﺎﻱﺗﻤﺎﻡ ﺷـﺪﻩ ﻳـﻚ ﻭﺍﺣـﺪ ﻣﺤﺼـﻮﻝ‬ ‫ﺗﻮﻟﻴﺪﻱ ﺩﺭ ﺷﺮﺍﻳﻂ ﺣﺪﺍﻗﻞ ﺗﻮﻟﻴﺪ ﻣﺘﻌﺎﺭﻑ ﺿﺮﺏ ﻣﻲﻛﻨﻴﻢ.ﺩﺭ ﭘﺎﻳﺎﻥ ﺩﻭﺭﻩ ﻣﺎﻟﻲ ﻻﺯﻡ ﺍﺳـﺖ‬ ‫ﻣﺒﻠﻎ ﺭﻛﻮﺩ ﺗﻮﻟﻴﺪ ﺑﺮﺍﺳﺎﺱ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻭﺍﻗﻌﻲ ﺗﻌﺪﻳﻞ ﺷﻮﺩ.‬
‫253‬ ‫۶۱ـ ﺷﻨﺎﺳﺎﻳﻲ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺟﺬﺏ ﻧﺸﺪﻩ ﺩﺭ ﺗﻮﻟﻴﺪ‬ ‫ﺑﻪ ﻣﻨﻈﻮﺭ ﺩﺳﺘﻴﺎﺑﻲ ﺑﻪ ﺑﻬﺎﻱﺗﻤﺎﻡ ﺷﺪﺓ ﻭﺍﻗﻌﻲ ﻣﺤﺼﻮﻻﺕ ﺗﻮﻟﻴﺪﻱ ﻻﺯﻡ ﺍﺳﺖ، ﻗﺒـﻞ‬ ‫ﺍﺯ ﺗﻌﺪﻳﻞ ﻧﺮﺧﻬﺎﻱ ﺍﺳﺘﺎﻧﺪﺍﺭﺩ ﻧﺴﺒﺖ ﺑﻪ ﺷﻨﺎﺳﺎﻳﻲ ﻭ ﺧﺎﺭﺝ ﻧﻤﻮﺩﻥ ﺍﻳﻦ ﻫﺰﻳﻨﻪﻫﺎ ﻛﻪ ﻣﻤﻜـﻦ‬ ‫ﺍﺳﺖ ﺑﻪ ﻋﻠﺖ ﺗﻮﻗﻔﺎﺕ ﻏﻴﺮﻋﺎﺩﻱ ﻭ ﻳﺎ ﻋﺪﻡ ﺍﺳﺘﻔﺎﺩﻩ ﻛﺎﻣﻞ ﺍﺯ ﻧﻴﺮﻭﻫﺎﻱ ﺍﻧﺴﺎﻧﻲ ﻭ ﺍﻣﻜﺎﻧـﺎﺕ‬ ‫ﺳﺮﻣﺎﻳﻪﺍﻱ ﺍﻳﺠﺎﺩ ﺷﺪﻩ ﺑﺎﺷﻨﺪ، ﺍﻗﺪﺍﻡ ﻧﻤﻮﺩ. ﺷﻨﺎﺳﺎﻳﻲ ﺍﻳﻦ ﻫﺰﻳﻨﻪﻫﺎ ﺍﺯ ﺳـﻪ ﻃﺮﻳـﻖ ﺍﻣﻜـﺎﻥ‬ ‫ﭘﺬﻳﺮ ﺍﺳﺖ:‬ ‫ﺍﻟﻒ – ﻣﻘﺎﻳﺴﻪ ﻣﻘﺎﺩﻳﺮﺗﻮﻟﻴﺪﻱ ﺑﺎ ﻇﺮﻓﻴﺖ ﻗﺎﺑﻞ ﺩﺳﺘﺮﺳﻲ‬ ‫ﺏ ـ ﺷﻨﺎﺳﺎﻳﻲ ﺩﻭﺭﻩ ﻫﺎﻱ ﺗﻮﻗﻒ ﺗﻮﻟﻴﺪ ﻧﺎﺷﻲ ﺍﺯ ﻋﺪﻡ ﻭﺟﻮﺩ ﺑﺮﻧﺎﻣﻪ ﻭ ﺩﺳﺘﻮﺭ ﻛﺎﺭ‬ ‫ﺝ ـ ﺷﻨﺎﺳﺎﻳﻲ ﺯﻣﺎﻧﻬﺎﻱ ﺗﻮﻗـﻒ ﻭ ﻳـﺎ ﺑﻼﺍﺳـﺘﻔﺎﺩﻩ ﺑـﺎﻗﻲ ﻣﺎﻧـﺪﻥ ﻧﻴﺮﻭﻫـﺎﻱ‬ ‫ﺍﻧﺴﺎﻧﻲ ﻭ ﺍﻣﻜﺎﻧﺎﺕ ﺗﻮﻟﻴﺪﻱ ﺍﺯ ﻃﺮﻳﻖ ﮔﺰﺍﺭﺷﺎﺕ ﺗﻮﻟﻴﺪ ﻭ ﻓﻌﺎﻟﻴﺖ ﻭﺍﺣﺪﻫﺎ‬ ‫ﻫﻤﻮﺍﺭﻩ ﻣﺸﺎﻫﺪﻩ ﻣﻲ ﺷﻮﺩ ﻛﻪ ﺗﻤﺎﻡ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺍﻋﻼﻡ ﺷﺪﻩ ﺑﺮ ﺭﻭﻱ ﻣﺤﺼـﻮﻻﺕ ﺑـﻪ‬ ‫ﻃﻮﺭ ﻛﺎﻣﻞ ﻭ ﻳﺎ ﻗﺴﻤﺘﻲ ﺟﺬﺏ ﺑﺮ ﺗﻮﻟﻴﺪ ﻧﻤﻲﺷﻮﺩ. ﭘﺲ ﻣﻲﺑﺎﻳﺴﺖ ﺍﻳﻦ ﻣﻮﺍﺭﺩ ﺭﺍ ﺷﻨﺎﺳـﺎﻳﻲ‬ ‫ﻧﻤﻮﺩﻩ ﻭ ﺩﺭ ﺟﻬﺖ ﻣﺤﺎﺳﺒﻪ ﺁﻥ ﻭ ﺧﺎﺭﺝ ﻧﻤﻮﺩﻥ ﺍﺯ ﺣﺴﺎﺏ ﺑﻬﺎﻱﺗﻤـﺎﻡ ﺷـﺪﻩ ﺍﻗـﺪﺍﻡ ﻧﻤـﻮﺩ.‬ ‫ﺯﻳﺮﺍ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﻣﺤﺴﻮﺏ ﻧﻤﻲﺷـﻮﺩ. ﻋﻤـﺪﻩ ﻫﺰﻳﻨـﻪﻫـﺎﻱ ﺟـﺬﺏ ﻧﺸـﺪﻩ ﺩﺭ ﻭﺍﺣـﺪﻫﺎﻱ‬ ‫ﻛﺸﺎﻭﺭﺯﻱ ﻣﺮﺑﻮﻁ ﺑﻪ ﺩﻭﺭﻩﻫﺎﻱ ﺗﻮﻗﻒ ﺗﻮﻟﻴﺪ ﻧﺎﺷﻲ ﺍﺯ ﻋﺪﻡ ﻭﺟـﻮﺩ ﺑﺮﻧﺎﻣـﻪ ﻭ ﺩﺳـﺘﻮﺭ ﻛـﺎﺭ‬ ‫ﻣﻲﺑﺎﺷﺪ ﻛﻪ ﺍﺯ ﻃﺮﻳﻖ ﺑﺮﺭﺳﻲ ﺑﺮﻧﺎﻣﻪ ﺗﻮﻟﻴﺪ ﺷﻨﺎﺳﺎﻳﻲ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻓﻮﻕ ﺍﻣﻜﺎﻥ ﭘﺬﻳﺮ ﺍﺳـﺖ.‬ ‫ﺍﺯ ﻃﺮﻑ ﺩﻳﮕﺮ ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﻗﺎﺑﻠﻴﺖ ﺳﺮﻳﻊ ﻧﻘـﻞ ﻭ ﺍﻧﺘﻘـﺎﻝ ﻛـﺎﺭﮔﺮﺍﻥ ﺍﺯ ﻭﺍﺣـﺪﻫﺎﻱ ﺗﻮﻟﻴـﺪﻱ‬ ‫ﺭﺍﻛﺪ ﻭ ﺑﻼ ﺍﺳﺘﻔﺎﺩﻩ ﺑﻪ ﻭﺍﺣﺪﻫﺎﻱ ﻓﻌﺎﻝ ﺩﻳﮕﺮ ﻛﻪ ﻣﻮﺟﺐ ﻋﺪﻡ ﺗﺎﻣﻴﻦ ﻧﻴﺮﻭﻱ ﺍﻧﺴـﺎﻧﻲ ﻻﺯﻡ‬ ‫ﺟﻬﺖ ﺍﻧﺠﺎﻡ ﺗﻮﻟﻴﺪ ﺑﺎ ﺗﻤﺎﻣﻲ ﺍﻣﻜﺎﻧﺎﺕ ﺳﺮﻣﺎﻳﻪﺍﻱ ﻭ ﺩﺭ ﻇﺮﻓﻴـﺖ ﻛﺎﻣـﻞ ﮔﺮﺩﻳـﺪﻩ ﻭ ﺑـﺪﻳﻦ‬ ‫ﺗﺮﺗﻴﺐ ﻫﺰﻳﻨﻪﻫﺎﻳﻜﺎﺭﮔﺮﻱ ﻧﺎﺷﻲ ﺍﺯ ﻋﺪﻡ ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﻇﺮﻓﻴﺖ ﻛﺎﻣﻞ ﻭﺟﻮﺩ ﻧـﺪﺍﺭﺩ. ﻫﻤﭽﻨـﻴﻦ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﻧﺎﺷﻲ ﺍﺯ ﻋﺪﻡ ﺍﺳﺘﻔﺎﺩﻩ ﻛﺎﻣﻞ ﺍﺯ ﺗﺄﺳﻴﺴﺎﺕ ﻭ ﺍﻣﻜﺎﻧﺎﺕ ﺳـﺮﻣﺎﻳﻪ ﺍﻱ ﺷـﺮﻛﺘﻬﺎﻱ‬ ‫ﻛﺸﺎﻭﺭﺯﻱ ﻧﺎﭼﻴﺰ ﻭ ﻏﻴﺮﻗﺎﺑﻞ ﺍﻫﻤﻴﺖ ﺍﺳﺖ.‬
‫ﺩﺭ ﻫﺮ ﺣﺎﻝ ﺩﺭ ﺻﻮﺭﺕ ﻭﻗﻮﻉ ﻭ ﺍﻋﻼﻡ ﺗﻮﻗﻔﺎﺕ ﻏﻴﺮ ﻋﺎﺩﻱ ﺍﺯ ﻃﺮﻑ ﻣﺴﺌﻮﻟﻴﻦ ﺗﻮﻟﻴـﺪ‬ ‫ﻛﻪ ﻣﻤﻜﻦ ﺍﺳﺖ ﺑﺮ ﺍﺛﺮ ﺑﺮﻭﺯ ﻣﺨﺎﻃﺮﺍﺗﻲ ﺩﺭ ﺍﻣﻮﺭ ﺗﻮﻟﻴﺪﻱ ﺷﺮﻛﺖ ﻓﺮﺍﻫﻢ ﺁﻣﺪﻩ ﺑﺎﺷـﺪ، ﻻﺯﻡ‬ ‫ﺍﺳﺖ ﺑﺮﺍﺳﺎﺱ ﮔﺰﺍﺭﺷﺎﺕ ﻭ ﺻﻮﺭﺗﺠﻠﺴﺎﺕ ﻣﻮﺭﺩﻱ ﻧﺴﺒﺖ ﺑـﻪ ﺷﻨﺎﺳـﺎﻳﻲ ﺁﻧﻬـﺎ ﻭ ﻣﺤﺎﺳـﺒﻪ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﻧﺎﺷﻲ ﺍﺯ ﺗﻮﻗﻔﺎﺕ ﻏﻴﺮﻋﺎﺩﻱ ﻭ ﻳـﺎ ﻋـﺪﻡ ﺍﺳـﺘﻔﺎﺩﻩ ﻛﺎﻣـﻞ ﺍﺯ ﻧﻴـﺮﻭﻱ ﺍﻧﺴـﺎﻧﻲ ﻭ‬ ‫ﺍﻣﻜﺎﻧﺎﺕ ﺳﺮﻣﺎﻳﻪ ﺍﻱ ﺍﻗﺪﺍﻡ ﻭ ﻗﺒﻞ ﺍﺯ ﺗﻌﻴﻴﻦ ﺑﻬـﺎﻱ ﺗﻤـﺎﻡ ﺷـﺪﻩ ﻭﺍﻗﻌـﻲ ﻣﺤﺼـﻮﻻﺕ ﻫـﺮ‬ ‫ﻣﺮﺣﻠﻪ ﺍﻳﻦ ﻫﺰﻳﻨﻪﻫﺎ ﺍﺯ ﺳﺮﻓﺼﻠﻬﺎﻱ ﻣﺮﻛﺰ ﻣﺮﺑﻮﻃﻪ ﺧﺎﺭﺝ ﻭ ﺩﺭ ﺣﺴـﺎﺑﻬﺎﻱ ﺳـﻮﺩ ﻭ ﺯﻳـﺎﻧﻲ‬ ‫ﺳﺎﻝ ﻭﻗﻮﻉ ﻣﻨﻌﻜﺲ ﮔﺮﺩﻧﺪ.‬ ‫۷۱ـ ﺗﻌﻴﻴﻦ ﺗﺄﺛﻴﺮ ﺭﻃﻮﺑﺖ ﺩﺭ ﻣﻴﺰﺍﻥ ﺗﻮﻟﻴﺪ‬ ‫ﺑﻪ ﻣﻨﻈﻮﺭ ﺗﻌﻴﻴﻦ ﻣﻘـﺪﺍﺭ ﻭﺍﻗﻌـﻲ ﻣﺤﺼـﻮﻝ ﺗﻮﻟﻴـﺪﻱ ﻭ ﻣﺤﺎﺳـﺒﻪ ﺑﻬـﺎﻱﺗﻤـﺎﻡ ﺷـﺪﻩ‬ ‫ﻣﺤﺼﻮﻝ ﺗﻮﻟﻴﺪﻱ، ﺩﺭ ﺻﻮﺭﺗﻲ ﻛﻪ ﺭﻃﻮﺑﺖ ﻃﺒﻖ ﺗﻌﺮﻓﻪﻫﺎﻱ ﺗﻌﻴﻴﻦ ﺷﺪﻩ ﺩﺭ ﺣﺪ ﻣﺘﻌﺎﺭﻑ ﻭ‬ ‫ﻳﺎ ﻛﻤﺘﺮ ﺍﺯ ﺁﻥ ﺑﺎﺷﺪ ﻣﻘﺪﺍﺭ ﺭﻃﻮﺑﺖ ﻣﺤﺼﻮﻝ ﺗﻮﻟﻴﺪﻱ ﻧﻴﺰ ﺑﻌﻨﻮﺍﻥ ﺑﺨﺸﻲ ﺍﺯ ﻭﺯﻥ ﻣﺤﺼـﻮﻝ‬ ‫ﺗﻮﻟﻴﺪﻱ ﺗﻠﻘﻲ ﻣﻲﮔﺮﺩﺩ، ﻭﻟﻲ ﭼﻨﺎﻧﭽﻪ ﻣﻘﺪﺍﺭ ﺭﻃﻮﺑﺖ ﺍﺯ ﺣﺪ ﻣﺘﻌـﺎﺭﻑ ﺗﻌﻴـﻴﻦ ﺷـﺪﻩ ﺗﺠـﺎﻭﺯ‬ ‫ﻧﻤﺎﻳﺪ ﻭﺯﻥ ﺭﻃﻮﺑﺖ ﻣﺬﻛﻮﺭ ﺍﺯ ﻭﺯﻥ ﻛﻞ ﻣﺤﺼﻮﻝ ﺗﻮﻟﻴﺪﻱ ﻛﺴﺮ ﻣﻲﮔﺮﺩﺩ ﺩﺭ ﻫـﺮ ﺻـﻮﺭﺕ‬ ‫ﺑﻬﺎﻱﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺤﺼﻮﻝ ﺗﻮﻟﻴﺪﻱ ﺍﺯ ﺗﻘﺴﻴﻢ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺗﻮﻟﻴـﺪ ﺑـﺮ ﻭﺯﻥ ﻗﺎﺑـﻞ ﻗﺒـﻮﻝ ﺑـﻪ‬ ‫ﺩﺳﺖ ﻣﻲﺁﻳﺪ.‬ ‫۸۱ـ ﻇﺮﻓﻴﺖ ﺑﻼﺍﺳﺘﻔﺎﺩﻩ ﻭ ﻇﺮﻓﻴﺖ ﺍﺿﺎﻓﻲ‬ ‫ﻇﺮﻓﻴﺖ ﺑﻼﺍﺳﺘﻔﺎﺩﻩ ﺩﺭ ﺍﺛﺮ ﻋﺪﻡ ﺍﺳﺘﻔﺎﺩﻩ ﻣﻮﻗﺖ ﺍﺯ ﺗﺴﻬﻴﻼﺕ ﺑﻌﻠـﺖ ﻛـﺎﻫﺶ ﺗﻘﺎﺿـﺎ‬ ‫ﺑﺮﺍﻱ ﻣﺤﺼﻮﻝ ﻭﺍﺣﺪ ﺗﺠﺎﺭﻱ ﺑﻪ ﻭﺟﻮﺩ ﻣﻲﺁﻳﺪ. ﺩﺭ ﺻﻮﺭﺗﻴﻜﻪ، ﻇﺮﻓﻴﺖ ﺍﺿﺎﻓﻲ ﻣﺮﺑـﻮﻁ ﺑـﻪ‬
‫453‬ ‫ﺁﻥ ﻗﺴﻤﺖ ﺍﺯ ﺗﺴﻬﻴﻼﺕ ﺍﺳﺖ ﻛﻪ ﻣﻮﺭﺩ ﺍﺳﺘﻔﺎﺩﻩ ﻗﺮﺍﺭ ﻧﮕﺮﻓﺘﻪ ﻭ ﻻﺯﻡ ﻧﻴﺴﺘﻨﺪ. ﺻﺮﻓﺎً ﻋـﺪﻡ‬ ‫ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﺗﺴﻬﻴﻼﺕ ﻛﺎﺭﺧﺎﻧﻪ ﻧﻤﻲﺗﻮﺍﻧﺪ ﺑﻴﺎﻧﮕﺮ ﻇﺮﻓﻴﺖ ﺑﻼ ﺍﺳﺘﻔﺎﺩﻩ ﺑﺎﺷﺪ ﭼﻮﻥ ﻣـﺪﻳﺮﻳﺖ‬ ‫ﻣﻤﻜﻦ ﺍﺳﺖ ﺗﺴﻬﻴﻼﺕ ﺑﺰﺭﮔﺘﺮﻱ ﺍﺯ ﺁﻧﭽﻪ ﻣﻮﺭﺩ ﻧﻴﺎﺯ ﺑﻮﺩﻩ ﺧﺮﻳﺪﺍﺭﻱ ﻛﺮﺩﻩ ﻛـﻪ ﺍﻳـﻦ ﺑﻴـﺎﻥ‬ ‫ﻛﻨﻨﺪﻩ ﻇﺮﻓﻴﺖ ﺍﺿﺎﻓﻲ ﺍﺳﺖ. ﻫﺰﻳﻨﻪ ﻇﺮﻓﻴﺖ ﺑﻼﺍﺳﺘﻔﺎﺩﻩ ﺟﺰﻭ ﺑﻬﺎﻱﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺤﺼـﻮﻝ ﻭ‬ ‫ﻫﺰﻳﻨﻪ ﻣﺮﺑﻮﻁ ﺑﻪ ﻇﺮﻓﻴﺖ ﺍﺿﺎﻓﻲ ﺟﺰﻭ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺩﻭﺭﻩ ﻣﻲﺑﺎﺷﺪ.‬ ‫۹۱ـ ـ ﻧﺤ ـﻮﻩ ﻋﻤ ـﻞ ﺍﻗ ـﻼﻡ ﻣﻮﺟ ـﻮﺩﻱ  ‪(  Farm  Financial  Standards‬‬ ‫ـ‬ ‫ـ ـ‬ ‫ـ‬ ‫23:7991,‪council‬ـ)53‬ ‫ﺩﺭ ﺣﺎﻟﺖ ﻋﻤﻮﻣﻲ، ۱‪ GAAP‬ﻣﻠﺰﻡ ﻧﻤﻮﺩﻩ ﻛﻪ ﻣﻮﺟﻮﺩﻳﻬﺎ ﺑﻪ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﺍﺭﺯﻳﺎﺑﻲ‬ ‫ﺷﻮﻧﺪ ﺑﺠﺰ ﺯﻣﺎﻧﻲ ﻛﻪ ﺍﺭﺯﺵ ﺑﺎﺯﺍﺭ ﻛﺎﻻﻫﺎ ﻛﻤﺘﺮ ﺍﺯ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﺁﻧﻬﺎ ﻣﻲﺑﺎﺷـﺪ ﺩﺭ ﺍﻳـﻦ‬ ‫ﺣﺎﻟﺖ ﻣﻮﺟﻮﺩﻳﻬﺎ ﺑﺎﻳﺪ ﺑﻪ ﺍﺭﺯﺵ ﺑﺎﺯﺍﺭ ﺁﻧﻬﺎ ﺍﺭﺯﺷﮕﺬﺍﺭﻱ ﺷﻮﻧﺪ )ﻳﻌﻨﻲ, ﺍﻗﻞ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷـﺪﻩ‬ ‫ﻳﺎ ﻗﻴﻤﺖ ﺑﺎﺯﺍﺭ(.‬ ‫ﻣﻮﺟﻮﺩﻳﻬﺎﻱ ﻛﺎﻻﻱ ﺩﺭ ﻭﺍﺣﺪﻫﺎﻱ ﻛﺸﺎﻭﺭﺯﻱ ﻋﺒﺎﺭﺗﻨﺪ ﺍﺯ:‬ ‫۹۱ـ۱ـ ﻣﻮﺟﻮﺩﻳﻬﺎﻱ ﺗﻮﻟﻴﺪ ﺷﺪﻩ / ﺑﺮﺩﺍﺷﺖ ﺷﺪﻩ ﺑﺮﺍﻱ ﻓﺮﻭﺵ‬ ‫ﺗﻮﻟﻴﺪﻛﻨﻨــﺪﮔﺎﻥ ﻣﺤﺼــﻮﻻﺕ ﻛﺸــﺎﻭﺭﺯﻱ ﻣﻤﻜــﻦ ﺍﺳــﺖ ﻣﻮﺟﻮﺩﻳﻬــﺎﻱ‬ ‫ﻣﺤﺼﻮﻻﺕ ﺑﺮﺩﺍﺷﺖ ﺷﺪﻩ ﻭ ﺍﺣﺸﺎﻡ ﻧﮕﻬﺪﺍﺭﻱ ﺷﺪﻩ ﺟﻬﺖ ﻓﺮﻭﺵ ﺭﺍ ﺯﻣـﺎﻧﻲ ﻛـﻪ‬ ‫ﺗﻤﺎﻡ ﺷﺮﺍﻳﻂ ﺯﻳﺮ ﺭﺍ ﺩﺍﺭﺍ ﺑﺎﺷﻨﺪ ﺑﻪ ﺧﺎﻟﺺ ﺍﺭﺯﺵ ﺑﺎﺯﻳﺎﻓﺘﻨﻲ ﻗﻴﻤﺖﮔﺬﺍﺭﻱ ﻛﻨﻨﺪ:‬ ‫ﯼﺭﺍﺪﺑﺎﺴﺣ ﻩﺪﺷ ﻪﺘﻓﺮﻳﺬﭘ ﻝﻮﺻﺍ - ۱‬
‫۱. ﻗﻴﻤﺖ ﺑﺎﺯﺍﺭ ﻗﺎﺑﻞ ﺍﺗﻜﺎء ﺗﻌﻴﻴﻦ ﺷﺪﻧﻲ ﻭ ﺗﺤﻘﻖ ﭘﺬﻳﺮ‬ ‫۲. ﻫﺰﻳﻨﻪﻫﺎﻱ ﻛﻨﺎﺭﮔﺬﺍﺭﻱ )ﻓﺮﻭﺵ( ﺑﻲ ﺍﻫﻤﻴﺖ ﻭ ﻗﺎﺑﻞ ﭘﻴﺶﺑﻴﻨﻲ‬ ‫۳. ﺩﺭ ﺩﺳﺘﺮﺱ ﺑﻮﺩﻥ ﺑﺮﺍﻱ ﺗﺤﻮﻳﻞ ﻓﻮﺭﻱ ﺑﻪ ﺧﺮﻳﺪﺍﺭ‬ ‫۹۱ـ۲ـ ﻣﻮﺟﻮﺩﻳﻬﺎﻱ ﺗﻮﻟﻴﺪ ﺷﺪﻩ/ ﺑﺮﺩﺍﺷﺖ ﺷﺪﻩ ﺑﺮﺍﻱ ﺗﻮﻟﻴﺪ ﻣﺠﺪﺩ‬ ‫ﻣﻮﺟﻮﺩﻳﻬﺎﻱ ﺍﻳﻦ ﻃﺒﻘﻪ ﺑﺎﻳﺪ ﺑﻪ ﺍﻗﻞ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻳﺎ ﻗﻴﻤﺖ ﺑﺎﺯﺍﺭ ﺍﺭﺯﻳﺎﺑﻲ‬ ‫ﺷﻮﻧﺪ، ﭼﻮﻥ ﺍﺭﺯﻳﺎﺑﻲ ﺍﻳﻦ ﺍﻗﻼﻡ ﺑﻪ ﺑﻬﺎﻱ ﺑﺎﺯﺍﺭ، ﺑﻪ ﻋﻠﺖ ﺍﻳﻦ ﻛﻪ ﺩﺭﺁﻣـﺪ ﺑـﺎﻻﻳﻲ ﺭﺍ‬ ‫ﻧﺸﺎﻥ ﻣﻲﺩﻫﺪ، ﺑﻪ ﻃﻮﺭ ﺑﺎﻟﻘﻮﻩ ﻋﻤﻠﻜﺮﺩ ﻣﺎﻟﻲ ﻋﻤﻠﻴـﺎﺕ ﻛﺸـﺎﻭﺭﺯﻱ ﺭﺍ ﻏﻴﺮﻃﺒﻴﻌـﻲ‬ ‫ﻧﺸﺎﻥ ﻣﻲﺩﻫﺪ.‬ ‫۹۱ـ۳ـ ﻣﻮﺟﻮﺩﻳﻬﺎﻱ ﺧﺮﻳﺪﺍﺭﻱ ﺷﺪﻩ ﺑﺮﺍﻱ ﻓﺮﻭﺵ ﻣﺠﺪﺩ‬ ‫ﺍﻳﻦ ﻃﺒﻘﻪ ﺷﺎﻣﻞ ﻣﻲﺷﻮﺩ ﻣﻮﺟﻮﺩﻳﻬـﺎﻱ ﺭﺍ ﻛـﻪ ﺗﻮﻟﻴـﺪﻛﻨﻨـﺪﮔﺎﻥ ﻭﺍﺣـﺪﻫﺎﻱ‬ ‫ﻛﺸﺎﻭﺭﺯﻱ ﺁﻧﻬﺎ ﺭﺍ ﺑﻌﻨﻮﺍﻥ ﻣﻮﺍﺩ ﺧﺎﻡ ﻳﺎ ﺑﻌﻨـﻮﺍﻥ ﻛـﺎﻻﻱ ﺳـﺎﺧﺘﻪ ﺷـﺪﻩ ﺧﺮﻳـﺪﺍﺭﻱ‬ ‫ﻣﻲﻛﻨﻨﺪ. ﻣﻮﺟﻮﺩﻳﻬﺎﻱ ﺧﺮﻳـﺪﺍﺭﻱ ﺷـﺪﻩ ﺩﺭ ﺍﻳـﻦ ﻃﺒﻘـﻪ ﺑـﻪ ﺑﻬـﺎﻱ ﺟـﺎﺭﻱ ﺑـﺎﺯﺍﺭ‬ ‫ﺍﺭﺯﺷﮕﺬﺍﺭﻱ ﻣﻲﺷﻮﻧﺪ.‬ ‫۹۱ـ۴ـ ﻣﻮﺟﻮﺩﻳﻬﺎﻱ ﺧﺮﻳﺪﺍﺭﻱ ﺷﺪﻩ ﺑﺮﺍﻱ ﺍﺳﺘﻔﺎﺩﻩ ﺩﺭ ﻓﺮﺍﻳﻨﺪ ﺗﻮﻟﻴﺪ‬ ‫ﺍﻳﻦ ﻃﺒﻘﻪ ﺷﺎﻣﻞ ﺑﺬﺭ، ﻛﻮﺩ، ﺳﻢ ﻭ ﺩﻳﮕﺮ ﻣﻠﺰﻭﻣﺎﺗﻲ ﻣﻲﺑﺎﺷﺪ ﻛﻪ ﺑﻌﺪﺍً ﺑﻌﻨﻮﺍﻥ‬ ‫ﻣﻮﺍﺩ ﺧﺎﻡ ﺩﺭ ﻓﺮﺍﻳﻨﺪ ﺗﻮﻟﻴﺪ ﺑﻪ ﻛﺎﺭ ﺧﻮﺍﻫﻨﺪ ﺭﻓﺖ. ﻃﺒﻖ‪ GAAP‬ﻣﻮﺟﻮﺩﻳﻬﺎﻱ ﺍﻳـﻦ‬ ‫ﻃﺒﻘﻪ ﺑﺎﻳﺪ ﺑﻪ ﺍﻗﻞ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻳـﺎ ﻗﻴﻤـﺖ ﺑـﺎﺯﺍﺭ ﺍﺭﺯﺷـﮕﺬﺍﺭﻱ ﺷـﻮﻧﺪ. ﻭﻟـﻲ‬
‫653‬ ‫ﺩﻳﺪﮔﺎﻩ۱ ‪ FFSC‬ﺍﻳﻦ ﺍﺳﺖ ﻛﻪ ﺍﻳﻦ ﺍﻗﻼﻡ ﺑـﻪ ﺑﻬـﺎﻱ ﺗﻤـﺎﻡ ﺷـﺪﻩ ﺍﺭﺯﺷـﮕﺬﺍﺭﻱ‬ ‫ﺷﻮﻧﺪ.‬ ‫۰۲ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺁﻣﺎﺩﻩﺳﺎﺯﻱ ﻭ ﺑﻬﺴﺎﺯﻱ ﺯﻣﻴﻦ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﺑﻬﺴﺎﺯﻱ ﺯﻣﻴﻦ ﻭ ﺗﺄﺳﻴﺴﺎﺕ ﻣﺮﺑﻮﻁ ﻋﻤﻮﻣﺎً ﺑﻪ ﺩﻭ ﮔـﺮﻭﻩ ﻛﻠـﻲ ﺩﺍﺋﻤـﻲ ﻭ‬ ‫ﻣﻮﻗﺘﻲ ﻃﺒﻘﻪﺑﻨﺪﻱ ﻣﻲﺷﻮﻧﺪ: )ﻗﻮﺍﻣﻲ،۸۷۳۱ : ۷۳ـ۶۳(‬ ‫۰۲ـ۱ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺑﻬﺴﺎﺯﻱ ﺩﺍﺋﻤﻲ ﺯﻣﻴﻦ‬ ‫ﺷﺎﻣﻞ ﻫﺰﻳﻨﻪ ﺑﺮﺭﺳﻲﻫﺎﻱ ﺍﻭﻟﻴﻪ ﺯﻣـﻴﻦ، ﺣـﻖ ﻣﺎﻟﻜﻴـﺖ، ﭘﺎﻛﺴـﺎﺯﻱ ﺯﻣـﻴﻦ‬ ‫ﺍﺯﻋﻠﻔﻬﺎﻱ ﻫﺮﺯ، ﺳﻨﮓ ﺭﻭﺑﻲ ﺯﻣﻴﻦ ﻭ ﺗﺴﻄﻴﺢ ﺍﺳﺖ. ﺍﻳﻦ ﻫﺰﻳﻨـﻪﻫـﺎ ﺑـﻪ ﺣﺴـﺎﺏ‬ ‫ﺑﻬﺎﻱﺗﻤﺎﻡ ﺷﺪﻩ ﺩﺍﺭﺍﻳﻴﻬﺎﻱ ﺛﺎﺑﺖ ﻣﻨﻈﻮﺭ ﻣﻲﺷﻮﺩ. ﻫﺰﻳﻨﻪﻫﺎﻱ ﻓﻮﻕ ﻧﺒﺎﻳﺪ ﻣﺸـﻤﻮﻝ‬ ‫ﺍﺳﺘﻬﻼﻙ ﻳﺎ ﻛﺎﻫﺶ ﺗﺪﺭﻳﺠﻲ ﺷﻮﺩ ﺯﻳﺮﺍ ﻛﻪ ﻋﻤﺮ ﻣﻔﻴﺪ ﺁﻥ ﻧﺎﻣﺸﺨﺺ ﺍﺳﺖ.‬ ‫۰۲ـ۲ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺑﻬﺴﺎﺯﻱ ﻣﻮﻗﺖ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻳﻲ ﻛﻪ ﺑﺎ ﮔﺬﺷﺖ ﺯﻣﺎﻥ ﻭ ﻳﺎ ﺩﺭ ﺍﺛﺮ ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﺯﻣﻴﻦ ﺍﺯ ﺍﺭﺯﺵ ﺁﻧﻬـﺎ‬ ‫ﻛﺎﺳﺘﻪ ﻣﻲﺷﻮﺩ، ﺭﺍ ﺷﺎﻣﻞ ﻣﻲﺷـﻮﻧﺪ. ﻣـﻮﺍﺭﺩﻱ ﻛـﻪ ﺟـﺰء ﺍﻳـﻦ ﮔﻮﻧـﻪ ﻫﺰﻳﻨـﻪﻫـﺎ‬ ‫ﻃﺒﻘﻪ ﺑﻨﺪﻱ ﻣﻲ ﺷﻮﺩ ﺩﺭ ﺑﺮﮔﻴﺮﻧﺪﻩ ﺳﻴﺴﺘﻤﻬﺎﻱ ﺯﻫﻜﺸﻲ ﻭ ﺗﻮﺯﻳﻊ ﺁﺏ، ﺣﺼﺎﺭﻛﺸﻲ‬ ‫ﻭ ﺳﻴﺴﺘﻢ ﻓﺎﺿﻼﺏ ﺍﺳﺖ. ﻋﻤﺮ ﻣﻔﻴﺪ ﺍﻳﻦ ﻗﺒﻴﻞ ﺗﺄﺳﻴﺴﺎﺕ ﺑﻪ ﻃﻮﺭ ﻣﻨﻄﻘﻲ ﺗﻌﻴـﻴﻦ‬ ‫ﺷﺪﻧﻲ ﺍﺳﺖ. ﻫﺰﻳﻨﻪﻫﺎﻱ ﺁﻣﺎﺩﻩﺳﺎﺯﻱ ﺑﺎ ﻋﻤﺮ ﻣﺤـﺪﻭﺩ ﺑﺎﻳـﺪ ﺑـﻪ ﺣﺴـﺎﺏ ﺩﺍﺭﺍﻳـﻲ‬ ‫ﻣﻨﻈﻮﺭ ﻭ ﻃﻲ ﻋﻤﺮ ﻣﻔﻴﺪ ﺁﻥ ﻣﺴﺘﻬﻠﻚ ﺷﻮﺩ .‬ ‫‪­Farm Financial Standards Council‬‬ ‫۱‬
‫۱۲ـ ﻛﺎﺷﺖ ﺟﺎﻧﺸﻴﻦ )ﻛﺎﺷﺖ ﻣﺠﺪﺩ ﻛﺎﻣﻞ(‬ ‫ﺍﻳﻦ ﮔﻴﺎﻫﺎﻥ ﻫﻨﮕﺎﻣﻲ ﻛﺸﺖ ﻣﻴﮕﺮﺩﻧﺪ ﻛﻪ ﻛﺸﺖ ﻣﺤﺼﻮﻝ ﺍﺻﻠﻲ ﺑﻪ ﺗﺄﺧﻴﺮ ﺍﻓﺘﺎﺩﻩ، ﻳـﺎ‬ ‫ﺑﻬﺮﺩﻟﻴﻞ ﺍﻣﻜﺎﻥ ﭘﺬﻳﺮ ﻧﺒﺎﺷﺪ ﻭ ﻳﺎ ﻣﺤﺼﻮﻝ ﺍﺻﻠﻲ ﺍﺯ ﺑﻴﻦ ﺭﻓﺘﻪ ﺑﺎﺷﺪ. ﮔﻴﺎﻫﺎﻥ ﺟﺎﻧﺸﻴﻦ ﺑﺎﻳـﺪ‬ ‫ﺩﻭﺭﻩ ﺭﺷﺪ ﻛﻮﺗﺎﻫﻲ ﺩﺍﺷﺘﻪ ﺑﺎﺷﻨﺪ ﻣﺎﻧﻨﺪ ﺍﺭﺯﻥ، ﻣﺎﺵ ﻭ ﮔﻨﺪﻡ ﺳﻴﺎﻩ. ﻋﻤﻮﻣﺎً ﻛﻠﻴﻪ ﻫﺰﻳﻨﻪﻫﺎﻱ‬ ‫ﺍﻧﺠﺎﻡ ﺷﺪﻩ ﺑﺎﺑﺖ ﻣﺤﺼﻮﻝ ﺍﺯ ﺑﻴﻦ ﺭﻓﺘﻪ ﺑﺎﻳﺪ ﺑـﻪ ﺣﺴـﺎﺏ ﻫﺰﻳﻨـﻪﻫـﺎﻱ ﺟـﺎﺭﻱ ﻣﻨﻈـﻮﺭ ﻭ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﺍﻧﺠﺎﻡ ﺷﺪﻩ ﺑﺎﺑﺖ ﻛﺎﺷﺖ ﻣﺠﺪﺩ ﺑﺎﻳﺪ ﺑﻪ ﻋﻨـﻮﺍﻥ ﺑﻬـﺎﻱﺗﻤـﺎﻡ ﺷـﺪﻩ ﻣﺤﺼـﻮﻝ‬ ‫ﺟﺪﻳﺪ ﺑﻪ ﺣﺴﺎﺏ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺳﺮﻣﺎﻳﻪﺍﻱ ﻣﻨﻈﻮﺭ ﺷﻮﺩ. ﺑﻪ ﻫﺮ ﺣـﺎﻝ ﺑﺮﺧـﻲ ﺍﺯ ﻫﺰﻳﻨـﻪﻫـﺎﻱ‬ ‫ﺻﺮﻑ ﺷﺪﻩ ﺑﺮﺍﻱ ﻛﺎﺷﺖ ﻗﺒﻠﻲ ﻣﻤﻜﻦ ﺍﺳﺖ ﺑﺮﺍﻱ ﻛﺸﺖ ﻣﺠﺪﺩ ﻣﻨﺎﻓﻌﻲ ﺩﺍﺷﺘﻪ ﺑﺎﺷﻨﺪ ﻛـﻪ‬ ‫ﺑﺎﻳﺪ ﺟﺰﻭ ﺑﻬﺎﻱﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺤﺼﻮﻝ ﺟﺪﻳﺪ ﺗﻠﻘﻲ ﺷﻮﺩ. ﺩﺭ ﺍﻳﻦ ﻣﻮﺭﺩ ﻣﻴﺘﻮﺍﻥ ﺑﻪ ﻫﺰﻳﻨﻪﻫـﺎﻱ‬ ‫ﺷﺨﻢ ﺯﻧﻲ ﻋﻤﻘﻲ، ﺑﺎﻗﻴﻤﺎﻧﺪﻩ ﻛﻮﺩ ﻭ ﺁﻣﺎﺩﻩ ﺳﺎﺯﻱ ﺳﻄﺢ ﻣﺰﺭﻋﻪ ﺍﺷﺎﺭﻩ ﻛﺮﺩ.‬ ‫۲۲ـ ﻛﺎﺷﺖ ﻣﺠﺪﺩ ﺗﺮﻣﻴﻤﻲ‬ ‫ﻛﺎﺷﺖ ﻣﺠﺪﺩ ﺗﺮﻣﻴﻤﻲ ﺑﻪ ﺩﻻﻳﻞ ﻣﺨﺘﻠﻔﻲ ﻣﺎﻧﻨﺪ ﺧﺴﺎﺭﺕ ﺩﻳﺪﻥ ﻣﺰﺭﻋﻪ ﺩﺭ ﺍﺛﺮ ﻫﺠﻮﻡ‬ ‫ﺣﺸﺮﺍﺕ, ﺑﺮﻭﺯ ﺍﻣﺮﺍﺽ ﻧﺒﺎﺗﻲ ﻭ ﺧﺸﻜﺴﺎﻟﻲ ﺻﻮﺭﺕ ﻣﻲﮔﻴﺮﺩ. ﻫﺰﻳﻨﻪﻫـﺎﻱ ﻛﺎﺷـﺖ ﻣﺠـﺪﺩ‬ ‫ﺗﺮﻣﻴﻤﻲ ﺷﺎﻣﻞ ﺁﻣﺎﺩﻩ ﺳﺎﺯﻱ ﺯﻣﻴﻦ، ﺁﺑﻴﺎﺭﻱ، ﺑﺬﺭ ﻭ ﻛـﺎﺭ ﺍﺳـﺖ. ﺍﮔـﺮ ﭼﻨـﻴﻦ ﻫﺰﻳﻨـﻪﻫـﺎﻳﻲ‬ ‫ﻋﺎﺩﻱ ﺑﺎﺷﺪ ﻭ ﭘﺲ ﺍﺯ ﺍﺿﺎﻓﻪ ﺷﺪﻥ ﺑـﻪ ﺳـﺎﻳﺮ ﻫﺰﻳﻨـﻪﻫـﺎﻱ ﺳـﺮﻣﺎﻳﻪﺍﻱ ﺍﺯ ﺧـﺎﻟﺺ ﺍﺭﺯﺵ‬ ‫ﺑﺎﺯﻳﺎﻓﺘﻨﻲ ﻣﺤﺼﻮﻝ ﺑﻴﺸﺘﺮ ﻧﺒﺎﺷﺪ ﺑﻪ ﻋﻨﻮﺍﻥ ﺑﺨﺸﻲ ﺍﺯ ﺑﻬـﺎﻱﺗﻤـﺎﻡ ﺷـﺪﻩ ﻣﺤﺼـﻮﻻﺕ ﺩﺭ‬ ‫ﺟﺮﻳﺎﻥ ﺭﺷﺪ ﻳﺎ ﺩﺭﻭ ﺷﺪﻩ ﻣﺤﺴﻮﺏ ﻣﻲﺷﻮﺩ. ﭼﻨﺎﻧﭽﻪ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺰﺑﻮﺭ ﻏﻴﺮﻋـﺎﺩﻱ ﺑﺎﺷـﺪ.‬ ‫ﻻﺯﻡ ﺍﺳﺖ ﺟﺰﻭ, ﻫﺰﻳﻨﻪﻫﺎﻱ ﻋﻤﻠﻴﺎﺗﻲ ﺩﺭ ﺻﻮﺭﺕ ﺳﻮﺩ ﻭ ﺯﻳﺎﻥ ﻧﺸﺎﻥ ﺩﺍﺩﻩ ﺷﻮﺩ.‬ ‫۳۲ـ ﻛﺎﺷﺖ ﻭ ﺑﺮﺩﺍﺷﺖ ﺩﻭ ﻣﺤﺼﻮﻝ‬ ‫ﺑﺮﺧﻲ ﺍﺯ ﺯﻣﻴﻨﻬﺎﻱ ﻛﺸﺎﻭﺭﺯﻱ ﻣﻤﻜﻦ ﺍﺳﺖ ﻇﺮﻑ ﻳﻚ ﺳﺎﻝ ﺩﻭﺑﺎﺭ ﺯﻳﺮ ﻛﺸﺖ ﺑﺮﻭﻧـﺪ.‬ ‫ﺩﺭ ﺍﻳﻨﮕﻮﻧﻪ ﻣﻮﺍﺭﺩ ﻣﻤﻜﻦ ﺍﺳﺖ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺸﺨﺼﻲ ﺑﻪ ﺑﻴﺶ ﺍﺯ ﻳـﻚ ﻣﺤﺼـﻮﻝ ﺩﺭ ﻃـﻲ‬ ‫ﻳﻚ ﺩﻭﺭﻩ ﺍﺧﺘﺼﺎﺹ ﺩﺍﺩﻩ ﺷﻮﺩ. ﺑﺮﺍﻱ ﻣﺜﺎﻝ، ﻣﻤﻜﻦ ﺍﺳﺖ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺁﻣﺎﺩﻩ ﺳﺎﺯﻱ ﺳـﻄﺢ‬
‫853‬ ‫ﺯﻣﻴﻦ ﻭ ﻛﻮﺩ ﺩﺍﺩﻥ ﺁﻥ ﺷﺎﻣﻞ ﻫﺮ ﺩﻭ ﻣﺤﺼﻮﻝ ﺩﻭﺭﻩ ﺷﻮﺩ ﻛﻪ ﺍﻟﺰﺍﻣـﺎً ﺑﺎﻳـﺪ ﺑﺮﺍﺳـﺎﺱ ﺍﺭﺯﺵ‬ ‫ﻧﺴﺒﻲ ﻣﺤﺼﻮﻻﺕ ﻳﺎ ﺑﺮ ﻣﺒﻨﺎﻱ ﻣﻨﻄﻘﻲ ﺩﻳﮕﺮ ﺑﻴﻦ ﺁﻧﻬﺎ ﺗﺴﻬﻴﻢ ﺷﻮﺩ.‬ ‫۴۲ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺁﻳﺶ ﺯﻣﻴﻨﻬﺎﻱ ﺯﺭﺍﻋـﻲ ﻭ ﺳـﺎﻳﺮ ﭘـﻴﺶ ﭘﺮﺩﺍﺧﺘﻬـﺎﻱ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﺯﺭﺍﻋﻲ‬ ‫ﺯﻣﻴﻨﻲ ﺭﺍ ﺁﻳﺶ ﮔﻮﻳﻨﺪ ﻛﻪ ﺑﺮﺍﻱ ﻳﻚ ﻳﺎ ﭼﻨﺪ ﻓﺼـﻞ ﺯﺭﺍﻋـﻲ ﻛﺸـﺖ ﻧﮕـﺮﺩﺩ. ﻣﻨﻈـﻮﺭ‬ ‫ﻛﺮﺩﻥ ﺁﻳﺶ ﺩﺭ ﺗﻨﺎﻭﺏ ﺯﺭﺍﻋﻲ ﺍﺯ ﻧﻜﺎﺕ ﻣﻬﻢ ﺩﺭﺣﻔﻆ ﻭ ﺩﻭﺍﻡ ﺑﺎﺭﻭﺭﻱ ﺧﺎﻙ ﺍﺳﺖ. ﻛﺎﺷـﺖ‬ ‫ﻣﺪﺍﻭﻡ ﺯﻣﻴﻦ ﺑﺎﻋﺚ ﺗﺮﺍﻛﻢ ﻋﻮﺍﻣﻞ ﻧﺎﻣﺴﺎﻋﺪ ﮔﺸﺘﻪ ﻭ ﺍﺩﺍﻣﻪ ﺯﺭﺍﻋﺖ ﺭﺍ ﺑﺮ ﺯﻣﻴﻦ ﻏﻴـﺮ ﻣﻤﻜـﻦ‬ ‫ﻣﻲﺳﺎﺯﺩ. ﺑﺎ ﺍﻳﻦ ﻛﻪ ﺁﻳﺶﮔﺬﺍﺭﻱ ﻣﻮﺟﺐ ﺍﻓﺰﺍﻳﺶ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﻭﺍﺣﺪ ﺯﺭﺍﻋﻲ ﻣـﻲﺷـﻮﺩ ﺍﻣـﺎ‬ ‫ﺍﻳﻦ ﺍﻓﺰﺍﻳﺶ ﻫﺰﻳﻨﻪ ﺩﺭ ﺑﻴﺸﺘﺮ ﻣﻮﺍﺭﺩ ﺑﺎﺿﺎﻓﻪ ﻋﻤﻠﻜﺮﺩ ﺣﺎﺻﻠﻪ ﺟﺒﺮﺍﻥ ﻣﻲﮔﺮﺩﺩ. ﻫﺰﻳﻨﻪﻫـﺎﻱ‬ ‫ﺁﻳﺶ ﻫﺮ ﻳﻚ ﺍﺯ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﺑﻪ ﺗﻔﻜﻴﻚ ﺩﺭ ﺣﺴﺎﺏ ﭘﻴﺶ ﭘﺮﺩﺍﺧـﺖ ﻫﺰﻳﻨـﻪ‬ ‫ﻣﻨﻈﻮﺭ ﻭ ﺑﻪ ﺗﻨﺎﺳﺐ ﻧﻘﺶ ﻣﻮﺛﺮ ﺩﺭ ﺗﻮﻟﻴﺪ ﻣﺤﺼﻮﻝ ﺳـﻨﻮﺍﺕ ﺁﺗـﻲ ﻣﺴـﺘﻬﻠﻚ ﻭ ﺩﺭ ﺑﻬـﺎﻱ‬ ‫ﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺤﺼﻮﻻﺕ ﺯﺭﺍﻋﻲ ﻣﻨﻈﻮﺭ ﻣﻲﺷﻮﺩ.)ﺧﻮﺍﺟﻪ ﭘﻮﺭ،۹۸۱:۳۶۳۱ـ۷۸۱(‬ ‫ﺑﻪ ﻋﻠﺖ ﺍﻳﻦ ﻛﻪ ﺑﺮﺧﻲ ﺍﺯ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺯﺭﺍﻋﻲ ﻣﺜﻞ ﻛﻮﺩ ﻣﻲﺗﻮﺍﻧﻨﺪ ﺑﻴﺶ ﺍﺯ ﻳـﻚ ﺩﻭﺭﻩ‬ ‫ﻣﻨﺸﺎ ﺍﺛﺮ ﺑﺎﺷﻨﺪ ﺿﺮﻭﺭﻱ ﺍﺳﺖ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺰﺑﻮﺭ ﺍﺑﺘﺪﺍ ﺩﺭ ﺣﺴﺎﺏ ﭘـﻴﺶ ﭘﺮﺩﺍﺧـﺖ ﻫﺰﻳﻨـﻪ‬ ‫ﻣﻨﻈﻮﺭ ﺷﻮﺩ ﻭ ﺑﺎ ﺗﻮﺟـﻪ ﺑـﻪ ﻧﻘـﺶ ﺁﻧﻬـﺎ ﺩﺭ ﺗﻮﻟﻴـﺪ ﺍﺩﻭﺍﺭ ﺑﻬـﺮﻩﺑـﺮﺩﺍﺭﻱ ﺑﺮﺍﺳـﺎﺱ ﻧﻈﺮﻳـﻪ‬ ‫ﻛﺎﺭﺷﻨﺎﺳﻲ ﻣﺴﺘﻬﻠﻚ ﮔﺮﺩﻧﺪ، ﺭﻭﺵ ﺍﺳﺘﻬﻼﻙ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺰﺑﻮﺭ ﺑﺎﻳﺪ ﺑـﺎ ﺛﺒـﺎﺕ ﺭﻭﻳـﻪ ﺩﺭ‬ ‫ﺳﻨﻮﺍﺕ ﻣﺨﺘﻠﻒ ﻣﻮﺭﺩ ﻋﻤﻞ ﻗﺮﺍﺭ ﮔﻴﺮﺩ.‬ ‫ﺍﮔﺮ ﺑﻬﺮﻩﺑﺮﺩﺍﺭﻱ ﺍﺯ ﻫﻤﻪ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻓﻮﻕ ﺩﺭ ﺯﻣﺎﻥ ﻣﻘﺮﺭ ﺻﻮﺭﺕ ﻧﮕﻴـﺮﺩ ﻭ ﺯﻣﻴﻨﻬـﺎﻱ‬ ‫ﻓﻮﻕ ﺯﻭﺩﺗﺮ ﺍﺯ ﺯﻣﺎﻥ ﻣﻘﺮﺭ ﺑﻪ ﺻﻮﺭﺕ ﺁﻳﺶ ﺭﻫﺎ ﺷﻮﻧﺪ ﻭ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺍﻧﺠﺎﻡ ﺷـﺪﻩ ﻛﻮﺩﻫـﺎﻱ‬ ‫ﻣﺼﺮﻓﻲ ﻗﺒﻞ ﺍﺯ ﺍﺳﺘﻬﻼﻙ ﺳﻬﻢ ﺳﻨﻮﺍﺕ ﺁﺗﻲ ﻣﺠـﺪﺩﺍً ﺗﻜـﺮﺍﺭ ﺷـﻮﺩ ﻣﻌـﺎﺩﻝ ﻫﺰﻳﻨـﻪﻫـﺎﻱ‬ ‫ﻣﺴﺘﻬﻠﻚ ﻧﺸﺪﻩ ﺑﻪ ﺣﺴﺎﺏ ﺗﻮﻗﻒ ﺗﻮﻟﻴﺪ ﻭ ﺿﺎﻳﻌﺎﺕ ﻏﻴﺮﻋﺎﺩﻱ ﻣﻨﻈﻮﺭ ﺧﻮﺍﻫﺪ ﺷﺪ.‬
بررسي سيستم حسابداري بهاي تمام شده محصولات كشاورزي
بررسي سيستم حسابداري بهاي تمام شده محصولات كشاورزي
بررسي سيستم حسابداري بهاي تمام شده محصولات كشاورزي
بررسي سيستم حسابداري بهاي تمام شده محصولات كشاورزي
بررسي سيستم حسابداري بهاي تمام شده محصولات كشاورزي
بررسي سيستم حسابداري بهاي تمام شده محصولات كشاورزي
بررسي سيستم حسابداري بهاي تمام شده محصولات كشاورزي
بررسي سيستم حسابداري بهاي تمام شده محصولات كشاورزي
بررسي سيستم حسابداري بهاي تمام شده محصولات كشاورزي

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بررسي سيستم حسابداري بهاي تمام شده محصولات كشاورزي

  • 1. ‫ﺑﺮﺭﺳﻲ ﺳﻴﺴﺘﻢ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺤﺼﻮﻻﺕ ﻛﺸﺎﻭﺭﺯﻱ‬ ‫ﺍﺣﻤﺪ ﭘﻴﻔﻪ‬ ‫۱‬ ‫ﭼﻜﻴﺪﻩ‬ ‫ﺑﺎ ﺍﺗﺨﺎﺫ ﺳﻴﺎﺳﺘﻬﺎﻱ ﺗﻮﺳﻌﻪ ﺑﺨﺶ ﻛﺸﺎﻭﺭﺯﻱ ﺗﻮﺳﻂ ﺩﻭﻟـﺖ، ﺩﺭ ﺳـﺎﻟﻬﺎﻱ ﺍﺧﻴـﺮ ﺗـﺎ‬ ‫ﺣﺪﻭﺩﻱ ﺑﻨﮕﺎﻫﻬﺎﻱ ﻧﺴﺒﺘﺎً ﺑﺰﺭﮔﻲ ﺩﺭ ﺯﻣﻴﻨﻪ ﻓﻌﺎﻟﻴﺘﻬﺎﻱ ﻛﺸﺎﻭﺭﺯﻱ ﻓﻌ‪‬ﺎﻝ ﺷﺪﻩﺍﻧﺪ. ﺻـﺎﺣﺒﺎﻥ‬ ‫ﺳﺮﻣﺎﻳﻪ ﻭ ﻣﺪﻳﺮﺍﻥ ﺻﻨﺎﻳﻊ ﻛﺸﺎﻭﺭﺯﻱ ﺑﺮﺧﻼﻑ ﻛﺸﺎﻭﺭﺯﺍﻥ ﺳﻨﺘﻲ ﺑـﺮﺍﻱ ﺗﺨﺼـﻴﺺ ﺑﻬﻴﻨـﻪ‬ ‫ﻣﻨﺎﺑﻊ ﻧﻴﺎﺯ ﺑﻪ ﺍﻃﻼﻋﺎﺕ ﺩﺍﺭﻧﺪ ﻛﻪ ﺑﺨﺶ ﺍﺳﺎﺳﻲ ﺍﻳـﻦ ﺍﻃﻼﻋـﺎﺕ ﻣﺤﺼـﻮﻝ ﺳﻴﺴـﺘﻤﻬﺎﻱ‬ ‫ﺣﺴﺎﺑﺪﺍﺭﻱ ﺍﺳﺖ. ﺩﺳﺘﻴﺎﺑﻲ ﺑﻪ ﺍﻃﻼﻋﺎﺕ ﻓﻮﻕ ﻣﺴﺘﻠﺰﻡ ﺑﺮﻗﺮﺍﺭﻱ ﺳﻴﺴﺘﻢ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺑﻬﺎﻱ‬ ‫ﺗﻤﺎﻡ ﺷﺪﻩ ﻣﻨﺎﺳﺐ ﺑﻮﺩﻩ ﻛﻪ ﺻﺎﺣﺒﺎﻥ ﺳﺮﻣﺎﻳﻪ ﻭ ﻣﺪﻳﺮﺍﻥ ﺻﻨﺎﻳﻊ ﻛﺸﺎﻭﺭﺯﻱ ﺑﺮﺍﻱ ﺑﻬﺮﻩﻭﺭﻱ‬ ‫ﺍﺯ ﺳﺮﻣﺎﻳﻪ ﮔﺬﺍﺭﻳﻬﺎﻱ ﺍﻧﺠﺎﻡ ﺷﺪﻩ ﻭ ﺍﻣﻜﺎﻥ ﺭﻗﺎﺑﺖ ﺍﺯ ﺍﻃﻼﻋﺎﺕ ﺧﺮﻭﺟﻲ ﺁﻥ ﺍﺳﺘﻔﺎﺩﻩ ﻛﻨﻨﺪ.‬ ‫ﻧﺪﺍﺷﺘﻦ ﺍﻃﻼﻋﺎﺕ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺤﺼﻮﻻﺕ، ﻣﻨﺠﺮ ﺑـﻪ ﻧﺒـﻮﺩﻥ ﻣﺒﻨـﺎﻳﻲ ﺍﺳﺎﺳـﻲ‬ ‫ﺑﺮﺍﻱ ﻭﺍﻛﻨﺶ ﺑﻪ ﻣﻮﻗﻊ ﺩﺭ ﻣﻘﺎﺑﻞ ﺍﻓﺰﺍﻳﺶ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ، ﺍﻣﻜﺎﻥ ﺑﺮﺭﺳﻲ ﺗﻮﺍﻧﺎﻳﻲ ﺭﻗﺎﺑـﺖ‬ ‫ﺑﺎ ﺗﻮﻟﻴﺪ ﻛﻨﻨﺪﮔﺎﻥ ﻣﺤﺼﻮﻻﺕ ﻣﺸﺎﺑﻪ، ﺍﺭﺯﻳﺎﺑﻲ ﻣﻮﺟﻮﺩﻳﻬـﺎ ﻭ ﻗﻴﻤـﺖﮔـﺬﺍﺭﻱ ﻣﺤﺼـﻮﻻﺕ‬ ‫ﺑﻮﺩﻩ، ﻭ ﭘﻴﺸﻨﻬﺎﺩ ﻗﻴﻤﺖ ﺑﺮﺍﻱ ﻛﺸﺖ ﻣﺤﺼﻮﻟﻲ ﺧﺎﺹ ﺭﺍ ﻏﻴـﺮﻋﻤﻠـﻲ ﻭ ﺍﺭﺯﻳـﺎﺑﻲ ﻛـﺎﺭﺁﻳﻲ‬ ‫ﻋﻤﻠﻴﺎﺕ ﻭﺍﺣﺪ ﻛﺸﺎﻭﺭﺯﻱ ﺭﺍ ﻏﻴﺮ ﻣﻤﻜﻦ ﻣﻲﺳﺎﺯﺩ.‬ ‫ﺩﺭ ﺷﺮﺍﻳﻂ ﺩﺷﻮﺍﺭ ﺭﻗﺎﺑﺘﻲ ﻭ ﺩﺭ ﺷﺮﺍﻳﻄﻲ ﻛﻪ ﺟﺎﻣﻌﻪ ﻣﺎ ﺑﻪ ﺳﻤﺖ ﺧﺼﻮﺻﻲ ﺳـﺎﺯﻱ ﺩﺭ‬ ‫ﺣﺮﻛﺖ ﺍﺳﺖ ﻭ ﻫﻤﭽﻨﻴﻦ ﺩﺭ ﺷﺮﺍﻳﻂ ﺁﺯﺍﺩﺷﺪﻥ ﺑﺴﻴﺎﺭﻱ ﺍﺯ ﻣﺤﺼﻮﻻﺕ ﺍﺯ ﺳﻴﺴـﺘﻢ ﻗﻴﻤـﺖ‬ ‫ﺗﻀﻤﻴﻦ ﺧﺮﻳﺪ،ﺗﻮﺳﻌﻪ ﺻﻨﻌﺖ ﻛﺸﺎﻭﺭﺯﻱ ﺑﻪ ﺟﺰء ﺍﺯ ﻃﺮﻳﻖ ﺗﺠﻬﻴﺰ ﻣـﺪﻳﺮﻳﺖ ﺑـﻪ ﺍﻣﻜﺎﻧـﺎﺕ‬ ‫ﺑﻬﺮﻩ ﻭﺭﻱ ﺍﺯ ﺳﻴﺴﺘﻤﻬﺎ ﺍﻣﻜﺎﻥ ﭘﺬﻳﺮ ﻧﺨﻮﺍﻫﺪ ﺑﻮﺩ. ﺑﻪ ﻧﻈﺮ ﻣﻲﺭﺳﺪ ﻛﻪ ﺩﺭﻛﺸﻮﺭ ﻣﺎ ﻓﺰﻭﻧـﻲ‬ ‫ﺗﻘﺎﺿﺎﻱ ﻣﺤﺼﻮﻻﺕ ﻛﺸﺎﻭﺭﺯﻱ ﻧﺴﺒﺖ ﺑﻪ ﻋﺮﺿﻪ ﺁﻧﻬـﺎ ﻭ ﻭﺟـﻮﺩ ﻗﻴﻤـﺖ ﺗﻀـﻤﻴﻦ ﺧﺮﻳـﺪ‬ ‫ﻣﺤﺼﻮﻻﺕ ﺍﺳﺎﺳﻲ ﻛﺸﺎﻭﺭﺯﻱ ﺑﺎﻋﺚ ﻋﺪﻡ ﺗﻮﺟﻪ ﻭ ﺗﻮﺳﻌﻪ ﺳﻴﺴﺘﻢ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺑﻬﺎﻱ ﺗﻤﺎﻡ‬ ‫ﺷﺪﻩ ﮔﺮﺩﻳﺪﻩ ﻭ ﻫﻤﭽﻨـﻴﻦ ﻋﻮﺍﻣـﻞ ﺑﺎﺯﺩﺍﺭﻧـﺪﻩ ﺍﻱ ﺑـﻪ ﻋﻠـﺖ ﻭﻳﮋﮔﻴﻬـﺎﻱ ﺧـﺎﺹ ﺻـﻨﺎﻳﻊ‬ ‫ﻛﺸﺎﻭﺭﺯﻱ ﻭﺟـﻮﺩ ﺩﺍﺭﺩ ﻛـﻪ ﺍﺳـﺘﻘﺮﺍﺭ ﺳﻴﺴـﺘﻢ ﺣﺴـﺎﺑﺪﺍﺭﻱ ﺑﻬـﺎﻱ ﺗﻤـﺎﻡ ﺷـﺪﻩ ﻭ ﺍﻋﻤـﺎﻝ‬ ‫- ﻋﻀﻮ ﻫﻴﺎﺕ ﻋﻠﻤﻲ ﺩﺍﻧﺸﮕﺎﻩ ﺳﻴﺴﺘﺎﻥ ﻭ ﺑﻠﻮﭼﺴﺘﺎﻥ-  :‪a.pifeh@yahoo.comE  mail‬‬ ‫ ­‬ ‫۱‬
  • 2. ‫033‬ ‫ﻛﻨﺘﺮﻟﻬﺎﻱ ﺩﺍﺧﻠﻲ ﺭﺍ ﺩﺭ ﻋﻤﻞ ﺑﺎ ﭘﻴﭽﻴﺪﻩ ﮔﻲ ﻭ ﻣﺤﺪﻭﺩﻳﺖ ﻣﻮﺍﺟﻪ ﺧﻮﺍﻫﺪ ﻧﻤﻮﺩ. ﺩﺭ ﻫﻤـﻴﻦ‬ ‫ﺭﺍﺳﺘﺎ ﺑﺮﺁﻥ ﺷﺪﻳﻢ ﺗﺎ ﺩﺭ ﺍﻳﻦ ﺗﺤﻘﻴﻖ ﺑﻪ ﺑﺮﺭﺳﻲ ﭘﻴﺮﺍﻣﻮﻥ ﺳﻴﺴﺘﻢ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺑﻬـﺎﻱ ﺗﻤـﺎﻡ‬ ‫ﺷﺪﻩ ﻣﺤﺼﻮﻻﺕ ﻛﺸﺎﻭﺭﺯﻱ ﺑﭙﺮﺩﺍﺯﻳﻢ.‬ ‫ﻭﺍﮊﻩﻫﺎﻱ ﻛﻠﻴﺪﻱ: ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺤﺼﻮﻻﺕ ﻛﺸﺎﻭﺭﺯﻱ ـ ﻗﻄﻌﻪ ﺑﻨـﺪﻱ ﺯﻣﻴﻨﻬـﺎﻱ‬ ‫ﺯﺭﺍﻋﻲ ـ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ـ ﺳﺎﻝ ﺯﺭﺍﻋﻲ ـ ﻗﻴﻤﺖ ﺧﺮﻳﺪ ﺗﻀﻤﻴﻨﻲ ﻣﺤﺼﻮﻻﺕ‬ ‫۱ـ ﻣﻘﺪﻣﻪ‬ ‫ﺍﻣـﺮﻭﺯﻩ ﺩﺭ ﺩﻧﻴـﺎ ﺍﻃﻼﻋـﺎﺕ ﻗﺎﺑـﻞ ﺍﺳـﺘﺨﺮﺍﺝ ﺍﺯ ﺳﻴﺴـﺘﻢ ﺣﺴـﺎﺑﺪﺍﺭﻱ ﺑﻬـﺎﻱ ﺗﻤ ـﺎﻡ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ﺷ ـﺪﻩ ﺑ ـﻪ ﻋﻨ ـﻮﺍﻥ ﺍﺑ ـﺰﺍﺭ ﻛﻠﻴ ـﺪﻱ ﻭ ﺑ ـﻪ ﻣﻨﺰﻟ ـﻪ ﺑﺨ ـﺶ ﻣﺤ ـﻮﺭﻱ ﻣﺠﻤﻮﻋ ـﻪ ﺍﻃﻼﻋ ـﺎﺕ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ ـ ـ‬ ‫ﻣ ـﺪﻳﺮﻳﺖ ﻣﻄ ـﺮﺡ ﺍﺳ ـﺖ. ﺻ ـﺎﺣﺒﺎﻥ ﺳ ـﺮﻣﺎﻳﻪ ﻭ ﻣ ـﺪﻳﺮﺍﻥ ﺻ ـﻨﺎﻳﻊ ﻛﺸ ـﺎﻭﺭﺯﻱ ﺑ ـﺮﺧﻼﻑ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ﻛﺸــﺎﻭﺭﺯﺍﻥ ﺳــﻨﺘﻲ ﺑــﺮﺍﻱ ﺗﺨﺼــﻴﺺ ﺑﻬﻴﻨــﻪ ﻣﻨــﺎﺑﻊ ﻧﻴــﺎﺯ ﺑــﻪ ﺍﻃﻼﻋــﺎﺕ ﺩﺍﺭﻧــﺪ ﻛــﻪ‬ ‫ﺩﺳ ـﺘﻴﺎﺑﻲ ﺑ ـﻪ ﺍﻃﻼﻋ ـﺎﺕ ﻓ ـﻮﻕ ﻣﺴ ـﺘﻠﺰﻡ ﺑﺮﻗ ـﺮﺍﺭﻱ ﺳﻴﺴ ـﺘﻢ ﺣﺴ ـﺎﺑﺪﺍﺭﻱ ﺑﻬ ـﺎﻱ ﺗﻤ ـﺎﻡ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ ـ‬ ‫ـ‬ ‫ـ‬ ‫ﺷﺪﻩ ﻣﻨﺎﺳﺐ ﻣﻲﺑﺎﺷﺪ. ﻧﺪﺍﺷـﺘﻦ ﺍﻃﻼﻋـﺎﺕ ﺑﻬـﺎﻱ ﺗﻤـﺎﻡ ﺷـﺪﻩ ﻣﺤﺼـﻮﻻﺕ، ﻣﻨﺠـﺮ ﺑـﻪ‬ ‫ﻧﺒ ـﻮﺩﻥ ﻣﺒﻨ ـﺎﺋﻲ ﺍﺳﺎﺳ ـﻲ ﺑ ـﺮﺍﻱ ﻭﺍﻛ ـﻨﺶ ﺑ ـﻪ ﻣﻮﻗ ـﻊ ﺩﺭ ﻣﻘﺎﺑ ـﻞ ﺍﻓ ـﺰﺍﻳﺶ ﺑﻬ ـﺎﻱ ﺗﻤ ـﺎﻡ‬ ‫ـ‬ ‫ـ‬ ‫ـ ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ ـ‬ ‫ـ‬ ‫ـ‬ ‫ﺷــﺪﻩ، ﺍﻣﻜــﺎﻥ ﺑﺮﺭﺳــﻲ ﺗﻮﺍﻧــﺎﻳﻲ ﺭﻗﺎﺑــﺖ ﺑــﺎ ﺗﻮﻟﻴﺪﻛﻨﻨــﺪﮔﺎﻥ ﻣﺤﺼــﻮﻻﺕ ﻣﺸــﺎﺑﻪ،‬ ‫ﻗﻴﻤﺖﮔﺬﺍﺭﻱ ﻣﺤﺼـﻮﻻﺕ ﻭ ﻏﻴـﺮﻩ ﺑـﻮﺩﻩ، ﻭ ﭘﻴﺸـﻨﻬﺎﺩ ﻗﻴﻤـﺖ ﺑـﺮﺍﻱ ﻛﺸـﺖ ﻣﺤﺼـﻮﻟﻲ‬ ‫ﺧــﺎﺹ ﺭﺍ ﻏﻴــﺮﻋﻤﻠــﻲ ﻭ ﺍﺭﺯﻳــﺎﺑﻲ ﻛــﺎﺭﺍﺋﻲ ﻋﻤﻠﻴــﺎﺕ ﻭﺍﺣــﺪ ﻛﺸــﺎﻭﺭﺯﻱ ﺭﺍ ﻏﻴــﺮﻣﻤﻜﻦ‬ ‫ﻣﻲﺳﺎﺯﺩ.‬ ‫ﺑــﻪ ﻧﻈــﺮ ﻣــﻲﺭﺳــﺪ ﻛــﻪ ﺩﺭ ﻛﺸــﻮﺭ ﻣــﺎ ﺑﻌﻠــﺖ ﻓﺰﻭﻧــﻲ ﺗﻘﺎﺿــﺎﻱ ﻣﺤﺼــﻮﻻﺕ‬ ‫ﻛﺸ ـﺎﻭﺭﺯﻱ ﻧﺴ ـﺒﺖ ﺑ ـﻪ ﻋﺮﺿ ـﻪ ﺁﻧﻬ ـﺎ ﻭ ﻭﺟ ـﻮﺩ ﻗﻴﻤ ـﺖ ﺗﻀ ـﻤﻴﻨﻲ ﺧﺮﻳ ـﺪ ﻣﺤﺼ ـﻮﻻﺕ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ ـ‬ ‫ـ ـ‬ ‫ـ‬ ‫ﺍﺳﺎﺳـﻲ ﻛﺸـﺎﻭﺭﺯﻱ ﺗﻮﺳـﻂ ﺩﻭﻟـﺖ ﺷـﺮﻛﺘﻬﺎ ﺗﻼﺷـﻲ ﺩﺭ ﺟﻬـﺖ ﻛـﺎﻫﺶ ﺑﻬـﺎﻱ ﺗﻤـﺎﻡ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ﺷـﺪﻩ ﻧﺪﺍﺷ ـﺘﻪ ﺍﻧ ـﺪ، ﺯﻳـﺮﺍ ﻗﻴﻤ ـﺖ ﺗﻀ ـﻤﻴﻨﻲ ﺧﺮﻳـﺪ ﻣﻌﻤ ـﻮﻻً ﺑ ـﺎ ﺍﻓـﺰﻭﺩﻥ ﺩﺭﺻ ـﺪﻱ ﺑ ـﻪ‬ ‫ـ‬ ‫ـ ـ ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ ـ ـ‬ ‫ـ‬
  • 3. ‫ﺑﻬــﺎﻱ ﺗﻤــﺎﻡ ﺷــﺪﻩ ﻣﺤﺼــﻮﻻﺕ ﻣﺸــﺨﺺ ﻣــﻲﺷــﻮﺩ ﻭ ﺑﻌﻠــﺖ ﺗﻘﺎﺿــﺎﻱ ﺯﻳــﺎﺩ،‬ ‫ﻣﺤﺼﻮﻻﺕ ﺑﺎ ﻫـﺮ ﻛﻴﻔﻴﺘـﻲ ﺑـﻼ ﻓﺎﺻـﻠﻪ ﺑـﻪ ﻓـﺮﻭﺵ ﻣـﻲﺭﺳـﺪ. ﺍﻳـﻦ ﻣﻮﺿـﻮﻉ ﺑﺎﻋـﺚ‬ ‫ﻋﺪﻡ ﺗﻮﺟﻪ ﺑﻪ ﺳﻴﺴﺘﻢ ﺣﺴـﺎﺑﺪﺍﺭﻱ ﺑﻬـﺎﻱ ﺗﻤـﺎﻡ ﺷـﺪﻩ ﻭ ﻟـﺬﺍ ﻋـﺪﻡ ﺗﻮﺳـﻌﻪ ﺁﻥ ﮔﺮﺩﻳـﺪﻩ‬ ‫ﺍﺳﺖ.‬ ‫ﺩﺭ ﺷﺮﺍﻳﻂ ﺩﺷﻮﺍﺭ ﺭﻗﺎﺑﺘﻲ ﻭ ﺩﺭ ﺷﺮﺍﻳﻄﻲ ﻛﻪ ﺟﺎﻣﻌﻪ ﻣﺎ ﺑﻪ ﺳﻤﺖ ﺧﺼﻮﺻﻲ ﺳـﺎﺯﻱ ﺩﺭ‬ ‫ﺣﺮﻛﺖ ﺍﺳﺖ ﻭ ﻫﻤﭽﻨﻴﻦ ﺩﺭ ﺷﺮﺍﻳﻂ ﺁﺯﺍﺩ ﺷﺪﻥ ﺑﺴﻴﺎﺭﻱ ﺍﺯ ﻣﺤﺼﻮﻻﺕ ﺍﺯ ﺳﻴﺴﺘﻢ ﻗﻴﻤـﺖ‬ ‫ﺗﻀﻤﻴﻨﻲ ﺧﺮﻳﺪ، ﺗﻮﺳﻌﻪ ﺻﻨﻌﺖ ﻛﺸﺎﻭﺭﺯﻱ ﺑﻪ ﺟﺰ ﺍﺯ ﻃﺮﻳﻖ ﺗﺠﻬﻴﺰ ﻣـﺪﻳﺮﻳﺖ ﺑـﻪ ﺍﻣﻜﺎﻧـﺎﺕ‬ ‫ﺑﻬﺮﻩ ﺑﺮﺩﺍﺭﻱ ﺍﺯ ﺳﻴﺴﺘﻤﻬﺎ ﺍﻣﻜـﺎﻥ ﭘـﺬﻳﺮ ﻧﺨﻮﺍﻫـﺪ ﺑـﻮﺩ. ﻣـﺪﻳﺮﻳﺖ ﺍﻣـﺮﻭﺯﻩ ﺑـﺪﻭﻥ ﺩﺍﻧـﺶ‬ ‫ﺣﺴﺎﺑﺪﺍﺭﻱ ﻭ ﺍﺗﻜﺎء ﺑﺮ ﺍﻃﻼﻋﺎﺕ ﻣﺎﻟﻲ ﻏﻴﺮﻣﻤﻜﻦ ﺧﻮﺍﻫﺪ ﺑﻮﺩ ﻛﻪ ﺩﺭ ﺍﻳﻦ ﺭﺍﺑﻄﻪ ﺍﻳﺠﺎﺩ ﻳـﻚ‬ ‫ﺳﻴﺴﺘﻢ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺻﻨﻌﺘﻲ ﻣﻨﺎﺳﺐ ﺑﺎ ﺻﻨﻌﺖ ﻣﻮﺭﺩ ﻧﻈﺮ ﺿﺮﻭﺭﻱ ﻣﻲﺑﺎﺷﺪ.‬ ‫ﺣﺴــﺎﺑﺪﺍﺭﻱ ﻭﺍﺣــﺪﻫﺎﻱ ﻛﺸـ ـﺎﻭﺭﺯﻱ ﺩﺭ ﺷــﺮﻭﻉ ﻗــﺮﻥ ﺑﻴﺴـ ـﺘﻢ )ﻣﻄــﺎﺑﻖ ﺑـ ـﺎ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ﻧﻈﺮ,‪۱۹۱۴:۴orwin‬ـ۶( ﺍﺭﺯﺵ ﻛﺎﺭﺑﺮﺩﻱ ﺣﺪﺍﻗﻠﻲ ﺑﺮﺍﻱ ﻛﺸـﺎﻭﺭﺯﺍﻥ ﺩﺍﺷـﺖ. ﺣﺴـﺎﺑﺪﺍﺭﻱ‬ ‫ﻭﺍﺣﺪﻫﺎﻱ ﻛﺸﺎﻭﺭﺯﻱ ﺩﺭ ﺍﻳﻦ ﺯﻣﺎﻥ ﺑﻴﺸﺘﺮ ﺑﻪ ﺳﻴﺴﺘﻢ ﺩﻓﺘﺮﺩﺍﺭﻱ ﺑﺎﺯﺭﮔـﺎﻧﻲ ﻧﺰﺩﻳـﻚ ﺑـﻮﺩ ﻭ‬ ‫ﺍﻃﻼﻋﺎﺕ ﻫﺰﻳﻨﻪ ﻭ ﺗﺨﺼﻴﺺﻫﺎﻱ ﻫﺰﻳﻨﻪ ﺯﻳﺎﺩﻱ ﺭﺍ ﺑﻪ ﻣﻨﻈﻮﺭ ﺑﺮﺁﻭﺭﺩ ﺍﻳﻦ ﻛﻪ ﭼـﻪ ﺭﻭﺵ ﻭ‬ ‫ﻣﺤﺼﻮﻻﺕ ﻛﺸﺎﻭﺭﺯﻱ ﺳﻮﺩﺁﻭﺭ ﻫﺴﺘﻨﺪ، ﻋﺮﺿﻪ ﻧﻤﻲﻛﺮﺩ. ﺩﺍﻧﺶ ﻫﺰﻳﻨﻪﻳﺎﺑﻲ ﻭ ﺗﻜﻨﻴﻜﻬـﺎﻱ‬ ‫ﺗﺨﺼﻴﺺ ﻫﺰﻳﻨﻪ ﻛـﻪ ﺩﺭ ﻧﻴﻤـﻪ ﺩﻭﻡ ﻗـﺮﻥ ﻧـﻮﺯﺩﻫﻢ ﭘﺪﻳـﺪﺍﺭ ﮔﺸـﺘﻪ، ﺑـﻪ ﻃـﻮﺭ ﻭﺳـﻴﻊ ﺩﺭ‬ ‫ﻭﺍﺣﺪﻫﺎﻱ ﻛﺸﺎﻭﺭﺯﻱ ﺑﻪ ﻛﺎﺭ ﻧﺮﻓﺘﻪ ﺍﺳﺖ ) ,‪. (۷: ۱۹۱۴orwin‬ﻫﻤﭽﻨﻴﻦ ﻧﺤﻮﻩ ﻣﺤﺎﺳـﺒﻪ‬ ‫ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺤﺼﻮﻻﺕ ﻛﺸـﺎﻭﺭﺯﻱ ﺑـﻪ ﺩﻟﻴـﻞ ﻧـﻮﻉ ﻣﺤﺎﺳـﺒﻪ ﻭ ﻧﺤـﻮﻩ ﺗﺨﺼـﻴﺺ‬ ‫ﻫﺰﻳﻨﻪﻫﺎ ﻣﺨﺼﻮﺻﺎً ﻫﺰﻳﻨﻪﻫﺎﻱ ﺳﺮﺑﺎﺭ ﻓﺮﺍﻳﻨﺪ ﺧﺎﺻﻲ ﺭﺍ ﻣﻲﻃﻠﺒـﺪ ﻛـﻪ ﺗـﺎﻛﻨﻮﻥ ﻣﻄﺎﻟﻌـﺎﺕ‬ ‫ﻣﻨﺴﺠﻤﻲ ﺭﻭﻱ ﺁﻥ ﺻﻮﺭﺕ ﻧﮕﺮﻓﺘﻪ ﻭ ﺍﺯ ﺍﻳﻦ ﻧﻈﺮ ﺍﻳﻦ ﺗﺤﻘﻴﻖ ﻣﻲﺗﻮﺍﻧـﺪ ﺍﻟﮕـﻮﻱ ﻣﻨﺎﺳـﺒﻲ‬ ‫ﺑﺮﺍﻱ ﺍﻳﻦ ﻣﻨﻈﻮﺭ ﺗﻠﻘﻲ ﮔﺮﺩﺩ.‬ ‫ﺣﺴﺎﺑﺪﺍﺭﻱ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺤﺼﻮﻻﺕ ﻛﺸﺎﻭﺭﺯﻱ ﻧﻴﺰ ﺷﺒﻴﻪ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺑﻬﺎﻱ ﺗﻤﺎﻡ‬ ‫ﺷﺪﻩ ﻣﺤﺼﻮﻻﺕ ﺻﻨﻌﺘﻲ ﺍﺳﺖ. ﺑﻪ ﻫﺮ ﺣﺎﻝ ﺗﻮﻟﻴـﺪﻛﻨﻨـﺪﮔﺎﻥ ﻣﺤﺼـﻮﻻﺕ ﻛﺸـﺎﻭﺭﺯﻱ ﺩﺭ‬
  • 4. ‫233‬ ‫ﺭﺍﺑﻄﻪ ﺑﺎ ﺷﻨﺎﺳﺎﻳﻲ ﻭ ﺗﻌﻴﻴﻦ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ، ﻣﺸﻜﻼﺕ ﺑﺴﻴﺎﺭﻱ ﺩﺭ ﭘـﻴﺶ ﺭﻭ ﺩﺍﺭﻧـﺪ ﻛـﻪ‬ ‫ﻋﻤﺪﺗﺎً ﻧﺎﺷﻲ ﺍﺯ ﺑﻪ ﻛﺎﺭﮔﻴﺮﻱ ﻧﻴﺮﻭﻱﻛﺎﺭ ﻭ ﻣﺎﺷـﻴﻦ ﺁﻻﺕ ﻭ ﺗﺠﻬﻴـﺰﺍﺕ ﻣﺸـﺘﺮﻙ ﺩﺭ ﺍﻣـﻮﺭ‬ ‫ﺗﻮﻟﻴﺪ، ﻓﺮﻭﺵ، ﺍﺩﺍﺭﻱ ﻭ ﺳﺎﺧﺖ ﻳﺎ ﺍﻳﺠﺎﺩ ﺩﺍﺭﺍﺋﻴﻬﺎﺳﺖ. ﺍﻓﺰﻭﻥ ﺑﺮ ﺍﻳـﻦ، ﺗﻨـﻮﻉ ﻣﺤﺼـﻮﻻﺕ‬ ‫ﻧﻴﺰ ﺑﺮ ﭘﻴﭽﻴﺪﮔﻲ ﻭ ﺗﺨﺼﻴﺺ ﻫﺰﻳﻨﻪﻫﺎ ﻣﻲﺍﻓﺰﺍﻳﺪ.‬ ‫ﻭﻳﮋﮔﻴﻬﺎﻱ ﺻﻨﺎﻳﻊ ﻛﺸﺎﻭﺭﺯﻱ ﺍﺯ ﺩﻳﺪﮔﺎﻩ ﺳﻴﺴﺘﻢ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺻﻨﻌﺘﻲ ﻋﺒﺎﺭﺕ ﺍﺳﺖ ﺍﺯ:‬ ‫۱( ﺗﻨﻮﻉ ﻣﻮﺿﻮﻋﺎﺕ ﻫﺰﻳﻨﻪﻳﺎﺑﻲ‬ ‫۲( ﺗﻔﺎﻭﺕ ﺷﻴﻮﻩﻫﺎﻱ ﺗﻮﻟﻴﺪ‬ ‫۳( ﭘﻴﭽﻴﺪﮔﻲ ﻫﺎﻱ ﻓﺮﺁﻳﻨﺪ ﺗﻮﻟﻴﺪﺍﺕ‬ ‫۴( ﺣﺠﻢ ﺳﺮﻭﻳﺴﻬﺎﻱ ﺟﺎﻧﺒﻲ ﻭ ﺧﺪﻣﺎﺕ‬ ‫۵( ﭘﺮﻭﮊﻩﻫﺎﻱ ﻗﺎﺑﻞ ﻣﻼﺣﻈﻪ ﺳﺮﻣﺎﻳﻪ ﺍﻱ‬ ‫۶( ﺣﺠﻢ ﻋﻈﻴﻢ ﻫﺰﻳﻨﻪﻫﺎ ﺩﺭ ﻗﺎﻟﺐ:‬ ‫ـ ﻣﻮﺍﺩ/ ﻧﻴﺮﻭﻱ ﺍﻧﺴﺎﻧﻲ/ ﻣﺎﺷﻴﻦ ﺁﻻﺕ‬ ‫ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻋﻤﻮﻣﻲ ﻭ ﺳﺮﺑﺎﺭ‬ ‫۷( ﺍﺭﺗﺒﺎﻁ ﻭﺍﺣﺪﻫﺎ ﺑﺎ ﺷﺮﻛﺖ ﺍﺻﻠﻲ‬ ‫ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﻭﻳﮋﮔﻲﻫﺎﻱ ﻓﻮﻕ ﺍﻫﻤﻴﺖ ﺍﺳـﺘﻘﺮﺍﺭ ﻭ ﺑﻬـﺮﻩﺑـﺮﺩﺍﺭﻱ ﺍﺯ ﺳﻴﺴـﺘﻢ ﻣﻄﻠـﻮﺏ‬ ‫ﺣﺴﺎﺑﺪﺍﺭﻱ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﺑﺮﺟﺴﺘﻪﺗﺮ ﻣﻲﮔﺮﺩﺩ. ﺍﺳﺘﻘﺮﺍﺭ ﺳﻴﺴﺘﻢ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺑﻬﺎﻱ ﺗﻤـﺎﻡ‬ ‫ﺷﺪﻩ ﻭ ﺍﻋﻤﺎﻝ ﻛﻨﺘﺮﻟﻬﺎﻱ ﺩﺍﺧﻠﻲ ﺩﺭ ﻭﺍﺣﺪﻫﺎﻱ ﻛﺸﺎﻭﺭﺯﻱ ﺑﻪ ﺍﻣﻜﺎﻧﺎﺕ ﺁﻥ ﻭﺍﺣﺪﻫﺎ ﺑﺴـﺘﮕﻲ‬ ‫ﺩﺍﺭﺩ. ﻟﺬﺍ ﻋﻮﺍﻣﻞ ﺑﺎﺯ ﺩﺍﺭﻧﺪﻩ ﺍﻱ ﺩﺭ ﺍﻳﻦ ﻣﻮﺭﺩ ﺑﻪ ﻋﻠﺖ ﻭﻳﮋﮔﻴﻬـﺎﻱ ﺧـﺎﺹ ﺻـﻨﺎﻳﻊ ﻣـﺬﻛﻮﺭ‬
  • 5. ‫ﻭﺟﻮﺩ ﺩﺍﺭﺩ ﻛﻪ ﺍﺳﺘﻘﺮﺍﺭ ﺳﻴﺴﺘﻢ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻭ ﺍﻋﻤﺎﻝ ﻛﻨﺘﺮﻟﻬﺎﻱ ﺩﺍﺧﻠـﻲ ﺭﺍ‬ ‫ﺩﺭ ﻋﻤﻞ ﺑﺎ ﭘﻴﭽﻴﺪﮔﻲ ﻭ ﻣﺤﺪﻭﺩﻳﺖ ﻣﻮﺍﺟﻪ ﺧﻮﺍﻫﺪ ﻧﻤﻮﺩ.‬ ‫ﻃﺒﻖ ﻧﻈﺮ 0002 ‪ Farmers office‬ﺳﻴﺴﺘﻢ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻣﻨﺎﺳـﺐ‬ ‫ﻭﺍﺣﺪﻫﺎﻱ ﻛﺸﺎﻭﺭﺯﻱ ﺳﻴﺴﺘﻤﻲ ﺍﺳﺖ ﻛﻪ:‬ ‫ﺩﺭﺁﻣﺪﻫﺎ ﻭ ﻫﺰﻳﻨﻪﻫﺎ ﺭﺍ ﺑﺮ ﻣﺒﻨﺎﻱ ﺳﺎﻝ ﺯﺭﺍﻋﻲ ﺭﺩﻳﺎﺑﻲ ﻛﻨﺪ.‬ ‫·‬ ‫ﺍﺟﺎﺯﻩ ﺩﻫﺪ ﺗﺎ ﺳﻮﺩﻫﺎ ﻭ ﻫﺰﻳﻨﻪﻫﺎ ﺭﺍ ﺑﺮﺍﻱ ﻫﺮ ﻣﺮﻛﺰ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﻣﺤﺎﺳﺒﻪ ﻛﻨﻴﻢ.‬ ‫·‬ ‫· ﻫﺰﻳﻨﻪﻫﺎﻱ ﺳﺮﺑﺎﺭﻱ ﺭﺍ ﻛﻪ ﺑﻪ ﻣﺮﺍﻛـﺰ ﻫﺰﻳﻨـﻪ ﺧﺎﺻـﻲ ﺍﻧﺘﻘـﺎﻝ ﭘﻴـﺪﺍ ﻧﻤـﻲﻛﻨـﺪ،‬ ‫ﺗﺨﺼﻴﺺ ﺩﻫﺪ.‬ ‫ﺍﺟﺎﺯﻩ ﺩﻫﺪ ﺗﺎ ﺑﻮﺩﺟﻪ ﺭﺍ ﺑﺮﺍﻱ ﻳﻚ ﻣﺮﻛﺰ ﻫﺰﻳﻨﻪ/ ﺑﺮﻣﺒﻨﺎﻱ ﺳـﺎﻝ ﺯﺭﺍﻋـﻲ ﺗﻌﻴـﻴﻦ‬ ‫·‬ ‫ﻛﻨﻴﻢ.‬ ‫ﺍﻧﺘﻘﺎﻝ ﻫﺰﻳﻨﻪ ﺑﻪ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺭﺍ ﺁﺳﺎﻧﺘﺮ ﺳﺎﺯﺩ.‬ ‫·‬ ‫۲ـ ﻣﺮﺍﺣﻞ ﺗﻮﻟﻴﺪ ﺩﺭ ﻋﻤﻠﻴﺎﺕ ﻛﺸﺎﻭﺭﺯﻱ‬ ‫ﺗﻮﻟﻴﺪ ﻛﻠﻴﻪ ﻣﺤﺼﻮﻻﺕ ﻛﺸﺎﻭﺭﺯﻱ ﻣﺴﺘﻠﺰﻡ ﺍﻧﺠﺎﻡ ﻣﺮﺍﺣﻞ ﻛﺎﺷﺖ، ﺩﺍﺷﺖ ﻭ ﺑﺮﺩﺍﺷـﺖ‬ ‫ﺍﺳﺖ.‬ ‫۲ـ۱ـ ﻣﺮﺣﻠﻪ ﻛﺎﺷﺖ‬
  • 6. ‫433‬ ‫ﺍﻳﻦ ﻣﺮﺣﻠﻪ ﺗﻤﺎﻡ ﻓﻌﺎﻟﻴﺘﻬﺎﻱ ﻛﺸﺖ ﺍﺯ ﺁﻣﺎﺩﻩ ﺳـﺎﺯﻱ ﺯﻣـﻴﻦ ﺗـﺎ ﻛﺎﺷـﺖ ﻭ ﺗـﺎ‬ ‫ﻣﺮﺣﻠﻪ ﺁﻏﺎﺯ ﺭﺷﺪ ﺑﺬﺭ ﺭﺍ ﺷﺎﻣﻞ ﻣﻲﺷﻮﺩ. ﺩﺭ ﺍﻳﻦ ﻣﺮﺣﻠﻪ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﻮﺍﺩ ﻣﺴـﺘﻘﻴﻢ‬ ‫ﻭ ﻛﺎﺭ ﻣﺴﺘﻘﻴﻢ ﻭﺟـﻮﺩ ﺩﺍﺭﺩ، ﻫﻤﭽﻨـﻴﻦ ﺑﻌﻠـﺖ ﺍﺳـﺘﻔﺎﺩﻩ ﺍﺯ ﻣﺎﺷـﻴﻦ ﺁﻻﺕ ﻣﺘﻨـﻮﻉ‬ ‫ﻛﺸﺎﻭﺭﺯﻱ ﺩﺭ ﺍﻳﻦ ﻣﺮﺣﻠﻪ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻗﺎﺑﻞ ﺗﻮﺟﻬﻲ ﻧﻴﺰ ﺑﻪ ﺻـﻮﺭﺕ ﺳـﺮﺑﺎﺭ ﺍﻳﺠـﺎﺩ‬ ‫ﻣﻲﮔﺮﺩﺩ.‬ ‫۲ـ۲ـ ﻣﺮﺣﻠﻪ ﺩﺍﺷﺖ‬ ‫ﺍﻳﻦ ﻣﺮﺣﻠﻪ ﺗﻤﺎﻡ ﻓﻌﺎﻟﻴﺘﻬﺎﻱ ﺯﺭﺍﻋﻲ ﺭﺍ ﺍﺯ ﻣﺮﺣﻠﻪ ﺁﻏﺎﺯ ﺭﺷﺪ ﺑـﺬﺭ ﺩﺭ ﺯﻣـﻴﻦ ﺗـﺎ‬ ‫ﻧﻘﻄﻪ ﺍﻱ ﺑﻼﻓﺎﺻﻠﻪ ﻗﺒﻞ ﺍﺯ ﺑﺮﺩﺍﺷﺖ ﻣﺤﺼﻮﻝ ﺷﺎﻣﻞ ﻣﻲﺷـﻮﺩ. ﭼﻨـﺪﻳﻦ ﻓﻌﺎﻟﻴـﺖ‬ ‫ﺟﺪﺍﮔﺎﻧﻪ ﺩﺭ ﻃﻲ ﻣﺮﺣﻠﻪ ﺩﺍﺷﺖ ﺍﻧﺠﺎﻡ ﻣﻲﺷﻮﺩ، ﻫﺮ ﻓﻌﺎﻟﻴـﺖ ﺯﺭﺍﻋـﻲ ﻫﺰﻳﻨـﻪﻫـﺎﻱ‬ ‫ﺗﻮﻟﻴﺪ ﺷﺎﻣﻞ ﻣﻮﺍﺩ ﻣﺴﺘﻘﻴﻢ، ﺩﺳﺘﻤﺰﺩ ﻣﺴﺘﻘﻴﻢ ﻭ ﺩﻳﮕﺮ ﻣﺨﺎﺭﺝ ﻣﺴﺘﻘﻴﻢ ﺭﺍ ﺍﻧﺒﺎﺷـﺖ‬ ‫ﻣﻲ ﻛﻨﺪ. ﻣﻬﻤﺘﺮﻳﻦ ﻓﻌﺎﻟﻴﺘﻬﺎﻱ ﻛﻪ ﺩﺭ ﻃﻲ ﻣﺮﺣﻠﻪ ﺩﺍﺷﺖ ﺍﻧﺠﺎﻡ ﻣﻲ ﺷـﻮﺩ،ﻋﺒﺎﺭﺗﻨـﺪ‬ ‫ﺍﺯ:‬ ‫ﻫﺮﺱ ﻛﺮﺩﻥ، ﭘﻴﻮﻧﺪ ﺯﺩﻥ، ﺭﻧـﮓ ﺯﺩﻥ، ﺳـﻨﺒﺎﺩﻩ ﺯﺩﻥ، ﻛﻨﺘـﺮﻝ ﺳـﺮﻣﺎﺯﺩﮔﻲ،‬ ‫ﻛﻨﺘﺮﻝ ﻃﻮﻓﺎﻥ، ﮔﺮﺩﻩ ﺍﻓﺸﺎﻧﻲ، ﻛـﻮﺩ ﺩﺍﺩﻥ، ﻛﻨﺘـﺮﻝ ﺣﺸـﺮﺍﺕ ﻭ ﺍﻣـﺮﺍﺽ، ﻛﻨﺘـﺮﻝ‬ ‫ﻏﻴﺮﺷﻴﻤﻴﺎﻳﻲ ﻋﻠﻔﻬﺎﻱ ﻫﺮﺯ، ﻛﻨﺘﺮﻝ ﺷﻴﻤﻴﺎﻳﻲ ﻋﻠﻔﻬـﺎﻱ ﻫـﺮﺯ, ﺁﺑﻴـﺎﺭﻱ, ﻣﺰﺭﻋـﻪ ـ‬ ‫ﻋﻤﻮﻣﻲ، ﻣﺰﺭﻋﻪ ـ ﺳﺮﭘﺮﺳﺘﻲ ﻭ ,‪۱۹۹۰:۴۱Keller and Krause‬ـ۲۴(…(‬ ‫ﺑﻨﺎﺑﺮﺍﻳﻦ ﺩﺭ ﺍﻳﻦ ﻣﺮﺣﻠﻪ ﻧﻴﺰ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﻮﺍﺩ ﻣﺴﺘﻘﻴﻢ، ﻛـﺎﺭ ﻣﺴـﺘﻘﻴﻢ ﻭ ﺳـﺮﺑﺎﺭ ﻭﺟـﻮﺩ‬ ‫ﺩﺍﺭﺩ.‬ ‫۲ـ۳ـ ﻣﺮﺣﻠﻪ ﺑﺮﺩﺍﺷﺖ‬
  • 7. ‫ﺩﺭ ﻣﻘﺎﻳﺴﻪ ﺑﺎ ﻣﺮﺍﺣﻞ ﻛﺎﺷـﺖ ﻭ ﺩﺍﺷـﺖ ﻛـﻪ ﺑـﻪ ﻃـﻮﺭ ﺯﻳـﺎﺩ ﺗﺤـﺖ ﺗـﺄﺛﻴﺮ‬ ‫ﻓﺎﻛﺘﻮﺭﻫﺎﻱ ﻣﺤﻴﻄﻲ ﺑﻮﺩﻧـﺪ، ﺷـﺮﺍﻳﻂ ﺁﺏ ﻭ ﻫـﻮﺍﻳﻲ ﻭ ﺧـﺎﻙ ﻫـﻴﭻ ﺗـﺄﺛﻴﺮﻱ ﺑـﺮ‬ ‫ﻓﻌﺎﻟﻴﺘﻬﺎﻱ ﻣﺮﺣﻠﻪ ﺑﺮﺩﺍﺷﺖ ﻧﺪﺍﺭﻧﺪ ﻭ ﺑﺮﺩﺍﺷﺖ ﻳﻚ ﻓﺮﺍﻳﻨﺪ ﻛﻨﺘﺮﻝ ﺷـﺪﻩ ﺍﺳـﺖ. ﺩﺭ‬ ‫ﺍﻳﻦ ﻣﺮﺣﻠﻪ ﻋﻤﺪﻩ ﺗﺮﻳﻦ ﻓﻌﺎﻟﻴﺖ ﺑﻮﺳﻴﻠﻪ ﻣﺎﺷﻴﻦ ﺁﻻﺕ ﻛﺸﺎﻭﺭﺯﻱ ﺑﺮﺩﺍﺷـﺖ ﺍﻧﺠـﺎﻡ‬ ‫ﻣﻲﮔﻴﺮﺩ ﻭ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﻮﺍﺩ ﺩﺭ ﺍﻳﻦ ﻣﺮﺣﻠﻪ ﺍﺻﻮﻻً ﺑﻪ ﻛﺎﺭ ﮔﺮﻓﺘﻪ ﻧﻤـﻲﺷـﻮﺩ ﻭﻛـﻞ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﺍﻳﻦ ﻣﺮﺣﻠﻪ ﺭﺍ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻛﺎﺭ ﻭ ﺳﺮﺑﺎﺭ ﺗﺸﻜﻴﻞ ﻣﻲﺩﻫﻨﺪ.‬ ‫۳ـ ﻃﺒﻘﻪﺑﻨﺪﻱ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻛﺸﺎﻭﺭﺯﻱ‬ ‫۳ـ۱ـ ﻃﺒﻘﻪﺑﻨﺪﻱ ﻫﺰﻳﻨﻪﻫﺎ ﻣﻄﺎﺑﻖ ﻋﻤﻠﻴﺎﺕ‬ ‫ﺑﺪﻳﻦ ﺳﺎﻥ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺗﻮﻟﻴﺪ ﻳﻚ ﻣﺤﺼﻮﻝ ﻋﺒﺎﺭﺕ ﺧﻮﺍﻫﻨﺪ ﺑﻮﺩ ﺍﺯ :‬ ‫ﺁﻣﺎﺩﻩ ﺳﺎﺯﻱ ﺯﻣﻴﻦ )ﺷﺨﻢ ﻭ ﺻﺎﻑ ﻛـﺮﺩﻥ ﺯﻣـﻴﻦ( ــ ﺑـﺬﺭ ﭘﺎﺷـﻲ ـ ﻛـﻮﺩ ﺩﺍﺩﻥ ـ‬ ‫ﻛﺸﺖ ﻭ ﺯﺭﻉ ﻭ ﻭﺟﻴﻦ ﻛﺮﺩﻥ ـ ﺁﺑﻴﺎﺭﻱ ـ ﺳﻤﭙﺎﺷﻲ ﻳﺎ ﻛﻨﺘﺮﻝ ﺁﻓﺎﺕ ﻭ ﺑﻴﻤﺎﺭﻳﻬﺎـ ﺑﺮﺩﺍﺷﺖ ﻭ‬ ‫ﺧﺮﻣﻦ ﻛﻮﺑﻲ ـ ﺣﻤﻞ ﻭ ﻧﻘﻞ ـ ﺧﺸﻚ ﻛﺮﺩﻥ ـ ﺍﻧﺒﺎﺭ ﻛﺮﺩﻥ‬ ‫۳ـ۲ـ ﻃﺒﻘﻪ ﺑﻨﺪﻱ ﻫﺰﻳﻨﻪﻫﺎ ﺍﺯ ﻃﺮﻳﻖ ﮔﺮﺍﻳﺶ ﺑﻪ ﺗﻐﻴﻴﺮ ﺩﺭ ﺍﺛـﺮ ﺗﻐﻴﻴـﺮ ﺣﺠـﻢ‬ ‫ﻓﻌﺎﻟﻴﺖ‬ ‫۱ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺘﻐﻴﻴﺮ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﻫﺴﺘﻨﺪ ﻛﻪ ﻣﺴﺘﻘﻴﻤﺎً ﺑﺎ ﺗﻐﻴﻴﺮ ﺩﺭ ﺳﻄﺢ ﺗﻮﻟﻴـﺪ ﺗﻐﻴﻴـﺮ ﻣـﻲﻛﻨﻨـﺪ.‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺘﻐﻴﻴﺮ ﻣﺎﻧﻨﺪ ﻛﻮﺩ، ﺑﺬﺭ، ﺳﻤﻮﻡ، ﺳـﻮﺧﺖ ﻭ ﺧـﻮﺭﺍﻙ ﻭ ﺩﺳـﺘﻤﺰﺩ ﻓﻘـﻂ‬ ‫ﻣﻮﻗﻌﻲ ﺑﻪ ﻛﺎﺭ ﺑﺮﺩﻩ ﻣﻲﺷﻮﻧﺪ ﻛﻪ ﻳﻚ ﺭﺷﺘﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﺩﺭ ﺩﺳـﺖ ﺍﺟـﺮﺍ ﺑﺎﺷـﺪ.‬ ‫ﻣﺪﻳﺮﻳﺖ ﻧﺴﺒﺖ ﺑﻪ ﺍﻳﻦ ﻫﺰﻳﻨﻪﻫـﺎ ﺩﺭ ﻛﻮﺗـﺎﻩ ﻣـﺪﺕ ﻛﻨﺘـﺮﻝ ﺩﺍﺭﺩ ﻭ ﻫﺰﻳﻨـﻪﻫـﺎﻱ‬ ‫ﻣﺘﻐﻴﻴﺮ ﺩﺭ ﻭﺍﻗﻊ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺍﺗﺨﺎﺫ ﺗﺼﻤﻴﻢ ﻣﻲﺑﺎﺷﺪ. ﺁﻧﻬﺎ ﻣﻲﺗﻮﺍﻧﻨﺪ ﺑـﺎ ﺻـﻼﺣﺪﻳﺪ‬
  • 8. ‫633‬ ‫ﻣﺪﻳﺮﻳﺖ ﻫﻨﮕﺎﻣﻲ ﻛﻪ ﺗﻮﻟﻴﺪ ﺍﻓﺰﺍﻳﺶ ﻳﺎ ﻛﺎﻫﺶ ﭘﻴﺪﺍ ﻣﻲﻛﻨﺪ، ﺍﻓﺰﺍﻳﺶ ﻳـﺎ ﻛـﺎﻫﺶ‬ ‫ﭘﻴﺪﺍ ﻛﻨﻨﺪ.‬ ‫۲ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺛﺎﺑﺖ‬ ‫ﺑﺮﺧﻲ ﺍﺯ ﻣﺨﺎﺭﺝ ﺭﺍ ﺻـﺮﻓﻨﻈﺮ ﺍﺯ ﺑﺮﻧﺎﻣـﻪ ﺯﺭﺍﻋـﻲ ﻫﻤـﻪ ﺳـﺎﻟﻪ ﻣـﻲﺑﺎﻳﺴـﺖ‬ ‫ﻣﺘﺤﻤﻞ ﺷﺪ، ﺍﻳﻦ ﻫﺰﻳﻨﻪﻫﺎ ﺑﺎ ﺗﻐﻴﻴـﺮ ﺩﺭ ﺳـﻄﺢ ﺗﻮﻟﻴـﺪ ﺑـﺮﺍﻱ ﺩﻭﺭﻩ ﺗﻮﻟﻴـﺪ ﺗﺤـﺖ‬ ‫ﺑﺮﺭﺳﻲ ﺗﻐﻴﻴﺮ ﻧﻤﻲ ﻛﻨﻨﺪ. ﻣﺎﻟﻴﺎﺕ، ﺍﺳﺘﻬﻼﻙ، ﺑﻬﺮﻩ ﻭ ﺣـﻖ ﺑﻴﻤـﻪ ﻭ ﺍﺟـﺎﺭﻩ ﺑﻬـﺎﻱ‬ ‫ﻣﻮﺍﺭﺩﻱ ﺍﺯ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺛﺎﺑﺖ ﻫﺴﺘﻨﺪ. ﺩﺭ ﺑﻴﺸﺘﺮ ﻣﻮﺍﻗﻊ ﺗﻔﻜﻴـﻚ ﺍﻳـﻦ ﻫﺰﻳﻨـﻪﻫـﺎ ﻭ‬ ‫ﺍﺧﺘﺼﺎﺹ ﻫﺮ ﻗﺴﻤﺖ ﺍﺯ ﺁﻧﻬﺎ ﺑﻪ ﻳﻚ ﻧﻮﻉ ﻓﻌﺎﻟﻴـﺖ ﺑـﻪ ﺧﺼـﻮﺹ ﻛـﺎﺭ ﻣﺸـﻜﻠﻲ‬ ‫ﺍﺳﺖ.‬ ‫۳ـ۳ـ ﻃﺒﻘﻪﺑﻨﺪﻱ ﻫﺰﻳﻨﻪﻫﺎ ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﺩﻭﺭﻩ ﺣﺴﺎﺑﺪﺍﺭﻱ‬ ‫۱ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺳﺮﻣﺎﻳﻪﺍﻱ‬ ‫ﻣﺨﺎﺭﺟﻲ ﻛﻪ ﺑﻪ ﺻﺮﻑ ﺗﻬﻴﻪ ﻧﻬﺎﺩﻩﻫﺎﻱ ﺗﻮﻟﻴﺪﻱ ﻣﻲﺭﺳـﺪ ﻭ ﺑـﻴﺶ ﺍﺯ ﻳـﻚ‬ ‫ﺳﺎﻝ ﺩﻭﺍﻡ ﺩﺍﺭﻧﺪ ﻣﺸﻤﻮﻝ ﺍﻳﻦ ﮔﺮﻭﻩ ﺍﺯ ﻫﺰﻳﻨﻪﻫﺎ ﻫﺴﺘﻨﺪ، ﻋﻤﺪﻩﺗﺮﻳﻦ ﻫﺰﻳﻨـﻪﻫـﺎﻱ‬ ‫ﺳﺮﻣﺎﻳﻪﺍﻱ ﻛﻪ ﻣﻌﻤﻮﻻً ﺩﺭ ﺯﻣﻴﻨﻬﺎﻱ ﺯﺭﺍﻋﻲ ﺍﻧﺠﺎﻡ ﻣﻲﺷﻮﺩ ﻭ ﺑﺎﻳﺴﺘﻲ ﺑـﻪ ﺻـﻮﺭﺕ‬ ‫ﻣﺘﻤﺎﻳﺰ ﺩﺭ ﺣﺴﺎﺏ ﺩﺍﺭﺍﻳﻴﻬﺎﻱ ﺛﺎﺑﺖ ﺁﻭﺭﺩﻩ ﺷﻮﺩ ﻣﺸﺘﻤﻞ ﺍﺳﺖ ﺑﺮ ﻫﺰﻳﻨﻪﻫﺎﻱ:‬ ‫ﺩﺍﻣﻬﺎﻱ ﻛﻪ ﺑﺮﺍﻱ ﺍﺻﻼﺡ ﻧﮋﺍﺩ ﺧﺮﻳﺪﺍﺭﻱ ﻣﻲﺷﻮﻧﺪ، ﺗﺴﻄﻴﺢ ﺍﺭﺍﺿﻲ ﻭ ﺷـﻴﺐ ﺑﻨـﺪﻱ،‬ ‫ﺳﺎﺧﺖ ﺍﺑﻨﻴﻪ ﻭ ﺗﺄﺳﻴﺴـﺎﺕ ﻣـﻮﺭﺩ ﻧﻴـﺎﺯ، ﺗﻬﻴـﻪ ﺍﻧـﻮﺍﻉ ﻣﺎﺷـﻴﻦ ﺁﻻﺕ ﻭ ﺍﺩﻭﺍﺕ ﻛﺸـﺎﻭﺭﺯﻱ،‬ ‫ﺯﻫﻜﺸﻲ، ﺍﺻﻼﺡ ﺧﺎﻙ، ﺧﺮﻳﺪ ﺍﻧﻮﺍﻉ ﮊﻧﺮﺍﺗﻮﺭﻫﺎﻱ ﻣﻮﻟـﺪ ﺑـﺮﻕ ﻭ ﻣﻮﺗﻮﺭﻫـﺎﻱ ﺁﺏ، ﺳـﺎﺧﺖ‬ ‫ﺭﺍﻫﻬﺎﻱ ﺍﺭﺗﺒﺎﻃﻲ، ﺍﻳﺠﺎﺩ ﻣﺮﺍﻛﺰ ﺗﻬﻴﻪ ﺁﺏ ﻭ ﻏﻴﺮﻩ.‬
  • 9. ‫۲ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺟﺎﺭﻱ‬ ‫ﺁﻥ ﺩﺳﺘﻪ ﺍﺯ ﻣﺨﺎﺭﺝ ﺯﺭﺍﻋﻲ ﻛـﻪ ﺍﻧﺘﻔـﺎﻉ ﺣﺎﺻـﻞ ﺍﺯ ﺁﻧﻬـﺎ ﻣﺤـﺪﻭﺩ ﺑـﻪ ﺩﻭﺭﻩ‬ ‫ﺟﺎﺭﻱ ﻣﻲﺑﺎﺷﺪ، ﺩﺭ ﺍﻳﻦ ﮔﺮﻭﻩ ﻗﺮﺍﺭ ﻣﻲﮔﻴﺮﻧﺪ.‬ ‫۳ـ۴ـ ﻃﺒﻘﻪﺑﻨﺪﻱ ﻫﺰﻳﻨﻪﻫﺎ ﺍﺯ ﻃﺮﻳﻖ ﺍﺭﺗﺒﺎﻁ ﺑﺎ ﻣﺤﺼﻮﻝ‬ ‫۱ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺴﺘﻘﻴﻢ‬ ‫ﻋﺒﺎﺭﺕ ﺍﺳﺖ ﺍﺯ ﻫﺰﻳﻨﻪﻫـﺎﻱ ﻣـﻮﺍﺩ ﻣﺴـﺘﻘﻴﻢ، ﺩﺳـﺘﻤﺰﺩ ﻣﺴـﺘﻘﻴﻢ ﻭ ﺳـﺮﺑﺎﺭ‬ ‫ﻣﺴﺘﻘﻴﻢ ﻣﺮﺍﻛﺰ ﻛﻪ ﻣﺴﺘﻘﻴﻤﺎً ﺑﻪ ﺣﺴﺎﺏ ﻣﺤﺼﻮﻝ ﺗﻮﻟﻴﺪ ﺷﺪﻩ ﮔﺬﺍﺷﺘﻪ ﺷﺪﻩ ﺍﺳـﺖ.‬ ‫ﻣﺜﻼً ﻛﻮﺩ ﺷﻴﻤﻴﺎﻳﻲ ﻭ ﺑﺬﺭ ﺧﺮﻳﺪﺍﺭﻱ ﺷﺪﻩ ﺭﺍ ﻣﻲﺑﺎﻳﺴﺖ ﺑﻪ ﺣﺴﺎﺏ ﺍﺧﺘﺼﺎﺻﻲ ﻫﺮ‬ ‫ﻳﻚ ﺍﺯ ﻣﺤﺼﻮﻻﺕ ﻣﻮﺭﺩ ﻋﻤﻞ ﻭﺍﺭﻳﺰ ﻧﻤﻮﺩ. ﻫﺰﻳﻨﻪﻫـﺎﻱ ﻣﺘﻐﻴﻴـﺮ ﻣﺎﺷـﻴﻦ ﺁﻻﺕ ﺭﺍ‬ ‫ﻧﻴﺰ ﻣﻲﺗﻮﺍﻥ ﺑﺮﺍﺳﺎﺱ ﻣﻘﺪﺍﺭ ﻛﺎﺭﻱ ﻛﻪ ﺑﺮﺍﻱ ﻫﺮ ﻳﻚ ﺍﺯ ﻓﻌﺎﻟﻴﺘﻬﺎﻱ ﺯﺭﺍﻋـﻲ ﺍﻧﺠـﺎﻡ‬ ‫ﺷﺪﻩ ﺑﻪ ﻃﻮﺭ ﻣﺠﺰﺍ ﻣﻨﻈﻮﺭ ﻛﺮﺩ.‬ ‫۲ ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻏﻴﺮ ﻣﺴﺘﻘﻴﻢ‬ ‫ﻋﺒﺎﺭﺕ ﺍﺳﺖ ﺍﺯ ﻫﺰﻳﻨﻪﻫـﺎﻱ ﺳـﺮﺑﺎﺭ ﻏﻴـﺮ ﻣﺴـﺘﻘﻴﻢ ﻣﺮﺍﻛـﺰ ﻛـﻪ ﺑﺎﻳـﺪ ﺑـﻴﻦ‬ ‫ﻣﺤﺼﻮﻻﺕ ﺗﺨﺼﻴﺺ ﺩﺍﺩﻩ ﺷﻮﺩ, ﻣﺜﻞ ﺗﻌﻤﻴﺮ ﻣﺎﺷـﻴﻦ ﺁﻻﺕ، ﻋـﻮﺍﺭﺽ ﻣﺮﺑﻮﻃـﻪ,‬ ‫ﺧﺮﻳﺪﮔﺎﺯﻭﺋﻴﻞ، ﺭﻭﻏﻦ ﻣﻮﺗﻮﺭ ﻭ ﮔﺮﻳﺲ.‬ ‫۴ـ ﻗﻄﻌﻪ ﺑﻨﺪﻱ ﺯﻣﻴﻨﻬﺎﻱ ﺯﺭﺍﻋﻲ‬ ‫ﺑﻪ ﻣﻨﻈﻮﺭ ﺷﻨﺎﺳﺎﻳﻲ، ﺗﻬﻴﻪ ﻭ ﺟﻤـﻊ ﺁﻭﺭﻱ ﺍﻃﻼﻋـﺎﺕ ﻛﺸـﺘﻬﺎﻱ ﺯﺭﺍﻋـﻲ ﻛـﻪ ﻻﺯﻣـﻪ‬ ‫ﺑﺮﻧﺎﻣﻪﺭﻳﺰﻱ ﺗﻮﻟﻴﺪ ﻭ ﻫﺰﻳﻨﻪﻳﺎﺑﻲ ﻭ ﺗﻌﻴﻴﻦ ﺑﻬﺎﻱ ﺗﻤـﺎﻡ ﺷـﺪﻩ ﻣﺤﺼـﻮﻻﺕ ﺯﺭﺍﻋـﻲ ﺍﺳـﺖ،‬ ‫ﺿﺮﻭﺭﺕ ﺩﺍﺭﺩ ﻛﻪ ﺩﺭ ﺍﻭﻟﻴﻦ ﻗﺪﻡ ﻧﺴﺒﺖ ﺑﻪ ﻗﻄﻌﻪ ﺑﻨﺪﻱ ﺯﻣﻴﻨﻬﺎﻱ ﺯﺭﺍﻋـﻲ ﺍﻗـﺪﺍﻡ ﺷـﻮﺩ. ﺑـﺎ‬ ‫ﺍﻧﺠﺎﻡ ﻗﻄﻌﻪ ﺑﻨﺪﻱ ﺑﺪﻳﻬﻲ ﺗﺮﻳﻦ ﻧﻴﺎﺯ ﺍﻃﻼﻋﺎﺗﻲ ﻳﻌﻨﻲ ﺷـﻤﺎﺭﻩ ﮔـﺬﺍﺭﻱ ﺟﻬـﺖ ﺷﻨﺎﺳـﺎﻳﻲ‬ ‫ﻗﻄﻌﺎﺕ ﻣﺨﺘﻠﻒ ﺻﻮﺭﺕ ﻣﻲﭘﺬﻳﺮﺩ ﻭ ﺑـﻪ ﻛﻤـﻚ ﺍﻳـﻦ ﺍﻣـﺮ ﻛﻠﻴـﻪ ﺍﻃﻼﻋـﺎﺕ ﻣﺮﺑـﻮﻁ ﺑـﻪ‬
  • 10. ‫833‬ ‫ﻓﻌﺎﻟﻴﺘﻬﺎﻱ ﺍﻧﺠﺎﻡ ﺷﺪﻩ ﺩﺭ ﻫﺮ ﻗﻄﻌﻪ ﺯﻣﻴﻦ ﮔﺮﺩﺁﻭﺭﻱ ﻣﻲﺷـﻮﺩ ﻭ ﺍﻣﻜـﺎﻥ ﻣﻘﺎﻳﺴـﻪ ﺣﺎﺻـﻞ‬ ‫ﻓﻌﺎﻟﻴﺘﻬﺎﻱ ﺍﻧﺠﺎﻡ ﺷﺪﻩ ﺩﺭ ﻫﺮ ﻗﻄﻌﻪ ﺯﻣﻴﻦ ﺑﺎ ﻗﻄﻌﺎﺕ ﻣﺸﺎﺑﻪ ﻭ ﺍﺭﺯﻳﺎﺑﻲ ﺗﻐﻴﻴﺮﺍﺕ ﺗﻮﻟﻴـﺪ ﻫـﺮ‬ ‫ﻗﻄﻌﻪ ﺩﺭ ﻣﻘﺎﻳﺴﻪ ﺑﺎ ﻧﺘﺎﻳﺞ ﺳﻨﻮﺍﺕ ﻗﺒـﻞ ﻓـﺮﺍﻫﻢ ﻣـﻲﺷـﻮﺩ. ﻟـﺬﺍ ﺍﻧﺘﻈـﺎﺭ ﺍﺟـﺮﺍﻱ ﺳﻴﺴـﺘﻢ‬ ‫ﺣﺴﺎﺑﺪﺍﺭﻱ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﺯﺭﺍﻋﺖ ﺑﺪﻭﻥ ﺍﻧﺠﺎﻡ ﻗﻄﻌﻪ ﺑﻨﺪﻱ ﻧﺎﻣﻤﻜﻦ ﺍﺳﺖ.‬ ‫ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﺍﻳﻦ ﻛﻪ ﻫﺮ ﻗﻄﻌﻪ ﺯﻣﻴﻦ ﺯﺭﺍﻋﻲ ﺩﺭ ﺍﺟﺮﺍﻱ ﻋﻤﻠﻴـﺎﺕ ﺣﺴـﺎﺑﺪﺍﺭﻱ ﺻـﻨﻌﺘﻲ‬ ‫ﺑﻪ ﻋﻨﻮﺍﻥ ﻳﻚ ﻣﺮﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﺩﺭ ﻧﻈﺮ ﮔﺮﻓﺘﻪ ﻣـﻲﺷـﻮﺩ ﺟﻤـﻊ ﺁﻭﺭﻱ ﻭ ﻓـﺮﺍﻫﻢ‬ ‫ﻧﻤﻮﺩﻥ ﺁﻣﺎﺭ ﻭ ﺍﻃﻼﻋﺎﺕ ﻓﻨﻲ ﻭ ﻣﺎﻟﻲ ﺍﺯ ﻗﻄﻌﺎﺕ ﺯﺭﺍﻋﻲ ﺑﻪ ﻧﺤـﻮ ﻣﻨﻄﻘـﻲ ﻭ ﻗﺎﺑـﻞ ﻗﺒـﻮﻝ‬ ‫ﻣﻴﺴﺮ ﻣﻲﺷﻮﺩ.)ﻧﺨﻌﻲ ﻭ ﺳﻤﻴﻌﻲ،۹:۹۶۳۱ـ۶(‬ ‫۵ـ ﺳﻴﺴﺘﻢ ﻭ ﺭﻭﺵ ﻫﺰﻳﻨﻪﻳﺎﺑﻲ ﻣﻨﺎﺳﺐ ﻣﺤﺼﻮﻻﺕ ﻛﺸﺎﻭﺭﺯﻱ‬ ‫۵ـ۱ـ ﺳﻴﺴﺘﻤﻬﺎﻱ ﻫﺰﻳﻨﻪﻳﺎﺑﻲ‬ ‫ﺑﺮﺍﻱ ﻣﺤﺎﺳﺒﻪ ﺑﻬﺎﻱﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺤﺼﻮﻻﺕ ﻛﺸﺎﻭﺭﺯﻱ ﺳﻴﺴﺘﻢ ﻫﺰﻳﻨﻪﻳـﺎﺑﻲ ﺳـﻔﺎﺭﺵ‬ ‫ﻛﺎﺭ ﻣﻨﺎﺳﺐ ﺍﺳﺖ. ﺳﻴﺴﺘﻢ ﻫﺰﻳﻨﻪﻳﺎﺑﻲ ﺳﻔﺎﺭﺵ ﻛﺎﺭ ﺑﺮﺍﻱ ﺛﺒﺖ ﺟﺪﺍﮔﺎﻧﻪ ﺑﻬﺎﻱ ﺗﻤـﺎﻡ ﺷـﺪﻩ‬ ‫ﻛﺎﻻﻱ ﻣﻌﻴﻨﻲ ﺑﻪ ﻛﺎﺭ ﻣﻲﺭﻭﺩ ﻛﻪ ﺩﺭ ﻛﺎﺭﺧﺎﻧﻪ ﺗﻮﻟﻴﺪ ﻭ ﺍﺯ ﺁﻥ ﺧـﺎﺭﺝ ﻣـﻲﺷـﻮﺩ. ﺍﻳـﻦ ﺭﻭﺵ‬ ‫ﺑﺮﺍﻱ ﺻﻨﺎﻳﻌﻲ ﻛﻪ ﻃﺒﻖ ﺳﻔﺎﺭﺵ ﻣﺸﺘﺮﻱ ﻣﺤﺼﻮﻝ ﻣﻲﺳﺎﺯﻧﺪ ﻭ ﺑـﺮﺍﻱ ﻣﺤﺼـﻮﻻﺗﻲ ﻛـﻪ‬ ‫ﺍﻧﺒﺎﺭ ﻣﻲﺷﻮﻧﺪ ﻭ ﺧﻄﻮﻁ ﺗﻮﻟﻴﺪ ﻣﺨﺘﻠﻔﻲ ﺩﺍﺭﻧﺪ ﻣﻨﺎﺳﺐ ﺍﺳـﺖ. ﺩﺭ ﺍﻳـﻦ ﺭﻭﺵ ﺑﻬـﺎﻱ ﺗﻤـﺎﻡ‬ ‫ﺷﺪﻩ ﻳﻚ ﻭﺍﺣﺪ ﺷﺎﻣﻞ ﻣﻮﺍﺩ ﻣﺴﺘﻘﻴﻢ، ﺩﺳﺘﻤﺰﺩ ﻣﺴﺘﻘﻴﻢ ﻭ ﺳﺮﺑﺎﺭ ﺟﺬﺏ ﺷﺪﻩ ﻣﻲﺑﺎﺷﺪ.‬ ‫۵ـ۲ـ ﺭﻭﺷﻬﺎﻱ ﻫﺰﻳﻨﻪﻳﺎﺑﻲ ﻣﺤﺼﻮﻝ‬ ‫ﺳﻴﺴﺘﻢ ﻫﺰﻳﻨﻪﻳﺎﺑﻲ ﺳﻔﺎﺭﺵ ﻛﺎﺭ ﻣﺤﺼﻮﻻﺕ ﻛﺸﺎﻭﺭﺯﻱ ﺑﺎ ﺭﻭﺵ ﻧﺮﻣﺎﻝ ﻛﻪ ﺑﺮ ﺗﻮﻟﻴـﺪ‬ ‫ﺍﻃﻼﻋﺎﺕ ﺑﺮﺍﻱ ﺍﺭﺯﻳﺎﺑﻲ ﺑﻬﺮﻩ ﻭﺭﻱ، ﻫﺰﻳﻨﻪﻳﺎﺑﻲ ﻣﺤﺼﻮﻝ ﻭ ﺗﺼـﻤﻴﻢ ﮔﻴـﺮﻱ ﺍﺳـﺘﺮﺍﺗﮋﻳﻚ‬ ‫ﺗﻤﺮﻛﺰ ﺩﺍﺭﺩ ﻗﺎﺑﻞ ﺍﺟﺮﺍ ﻣﻲﺑﺎﺷﺪ.) ,‪ (۱۹۹۰:۴۱Keller  and  Krause‬ﺭﻭﺵ ﻫﺰﻳﻨـﻪﻳـﺎﺑﻲ‬
  • 11. ‫ﻧﺮﻣﺎﻝ ﺭﺍ ﺑﺮﺍﻱ ﻣﺤﺼﻮﻻﺕ ﻛﺸﺎﻭﺭﺯﻱ ﺑﺎﻳﺪ ﺑﻪ ﻣﻨﻈﻮﺭ ﺑﺮﺁﻭﺭﺩ ﺳـﻮﺩﺁﻭﺭﻱ ﻧﺴـﺒﻲ ﺁﻧﻬـﺎ ﺑـﻪ‬ ‫ﺻﻮﺭﺕ ﻫﺰﻳﻨﻪﻳﺎﺑﻲ ﻛﺎﻣﻞ )ﺟﺬﺑﻲ( ﺍﻋﻤﺎﻝ ﻧﻤﻮﺩ.),‪(۱۹۹۸:۱۶۷Juchau and Hill‬‬ ‫ ﺩﺭ ﻣﻮﺍﺭﺩﻱ ﻛﻪ ﺗﻌﻴﻴﻦ ﺑﻬﺎﯼ ﺗﻤﺎﻡ ﺷﺪﻩ ﻭﺍﻗﻌﻲ ﻣﻮﺍﺩ٬ ﺩﺳﺘﻤﺰﺩ ﻭ‬ ‫ ﺮ ﺷﺪﻩ ﺩﺭ ﺑﺎﻻ‬‫ ﺳﺮﺑﺎﺭ ﻫﻨﮕﺎﻡ ﺑﻪ ﻫﺰﻳﻨﻪ ﮔﺮﻓﺘﻦ ﻣﻘﺪﻭﺭ ﻧﺒﺎﺷﺪ ﺍﺯ ﺭﻭﺵ ﺫﻛ‬ ‫ ﺷﻮﺩ.‬‫ ﻋﺪﻭﻝ ﻭ ﺍﺯ ﺭﻭﺵ ﺛﺒﺖ ﻋﻮﺍﻣﻞ ﺗﻮﻟﻴﺪ ﺑﻪ ﻧﺮﺥ ﺍﺳﺘﺎﻧﺪﺍﺭﺩ ﺍﺳﺘﻔﺎﺩﻩ ﻣﻲ‬ ‫۶ـ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ‬ ‫ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪﻱ ﻣﻤﻜﻦ ﺍﺳﺖ ﺑﺮﺍﺳﺎﺱ ﻣﻨﻄﻘﻪ، ﻧـﻮﻉ ﻣﺤﺼـﻮﻝ، ﮔﻠـﻪ ﻳـﺎ ﺳـﺎﻳﺮ‬ ‫ﺗﻘﺴﻴﻤﺎﺕ ﺟﻐﺮﺍﻓﻴﺎﻳﻲ ﺗﻌﻴﻴﻦ ﺷﻮﺩ. ﺑﻪ ﻣﻨﻈﻮﺭ ﺗﺨﺼﻴﺺ ﻣﻨﺎﺳﺐ ﻫﺰﻳﻨﻪﻫﺎ ﺑـﻪ ﻣﺤﺼـﻮﻻﺕ‬ ‫ﺗﻮﻟﻴﺪﻱ، ﻻﺯﻡ ﺍﺳﺖ ﻣﻮﺍﺩ ﻣﺴﺘﻘﻴﻢ، ﻛﺎﺭ ﻣﺴـﺘﻘﻴﻢ ﻭ ﺳـﻬﻢ ﻣﻨﺎﺳـﺒﻲ ﺍﺯ ﻫﺰﻳﻨـﻪﻫـﺎﻱ ﻏﻴـﺮ‬ ‫ﻣﺴﺘﻘﻴﻢ ﺑﻪ ﻫﺮ ﻣﺮﻛﺰ ﻫﺰﻳﻨﻪ ﺍﺧﺘﺼﺎﺹ ﺩﺍﺩﻩ ﺷﻮﺩ. ﺩﺭ ﻣﻨﺎﻃﻘﻲ ﻛﻪ ﭼﻨﺪ ﻣﺤﺼـﻮﻟﻲ ﺍﺳـﺖ,‬ ‫ﻫﺰﻳﻨﻪﻫﺎ ﺑﺎﻳﺪ ﺑﻪ ﮔﻮﻧﻪ ﺍﻱ ﺛﺒﺖ ﺷﻮﺩ ﻛﻪ ﺗﺴﻬﻴﻢ ﻫﺰﻳﻨﻪ ﺑﻪ ﻳﻚ ﻳـﻚ ﻣﺤﺼـﻮﻻﺕ ﺍﻣﻜـﺎﻥ‬ ‫ﭘﺬﻳﺮ ﺑﺎﺷﺪ.‬ ‫ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺩﺭ ﻭﺍﺣﺪﻫﺎﻱ ﻛﺸﺎﻭﺭﺯﻱ ﺑﻪ ﺷﺮﺡ ﺯﻳﺮ ﻗﺎﺑﻞ ﺗﻔﻜﻴﻚ‬ ‫ ﺑﺎﺷﺪ:‬‫ ﻣﻲ‬ ‫۶ ـ۱ـ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪﻱ‬ ‫ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪﻱ ﻛﻪ ﻣﻲﺗﻮﺍﻧﻨـﺪ ﻫﻤـﺎﻥ ﻣﺮﺍﺣـﻞ ﺗﻮﻟﻴـﺪﻱ ﻧﻴـﺰ ﺑﺎﺷـﻨﺪ،‬ ‫ﻋﺒﺎﺭﺗﻨﺪ ﺍﺯ ﺑﺨﺸﻲ ﺍﺯ ﻓﻌﺎﻟﻴﺘﻬﺎﻱ ﺍﺟﺮﺍﺋﻲ ﻛﻪ ﻣﺴﺘﻘﻴﻤﺎً ﻭﻇﻴﻔﻪ ﺍﻧﺠﺎﻡ ﺗﻮﻟﻴﺪ ﻭ ﺍﻳﺠـﺎﺩ‬ ‫ﻣﺤﺼﻮﻻﺕ ﺷﺮﻛﺖ ﺭﺍ ﺑﺮ ﻋﻬﺪﻩ ﺩﺍﺭﻧـﺪ ﻭ ﻋﻤﻠﻴـﺎﺕ ﺗﻮﻟﻴـﺪﻱ ﺩﺭ ﺁﻥ ﺟـﺎ ﺻـﻮﺭﺕ‬ ‫ﻣﻲﮔﻴﺮﺩ.‬ ‫۶ـ۱ـ۱ـ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺁﺏ‬
  • 12. ‫043‬ ‫ﻣﺤﺼﻮﻟﻲ ﻛﻪ ﺍﺯ ﺍﻳﻦ ﻣﺮﺍﻛﺰ ﺣﺎﺻﻞ ﻣﻲﮔﺮﺩﺩ ﻋﻤﺪﺗﺎً ﺑﻌﻨﻮﺍﻥ ﻣﻮﺍﺩ ﺍﻭﻟﻴﻪ ﻣﺮﺍﻛﺰ‬ ‫ﺩﻳﮕﺮ ﻣﻮﺭﺩ ﺍﺳﺘﻔﺎﺩﻩ ﻗﺮﺍﺭ ﻣﻲﮔﻴﺮﺩ. ﻫﺰﻳﻨﻪﻫﺎﻱ ﻛﻪ ﺩﺭ ﺭﺍﺑﻄﻪ ﺑﺎ ﻫﺮ ﻳـﻚ ﺍﺯ ﻣﺮﺍﻛـﺰ‬ ‫ﺗﻬﻴﻪ ﻭ ﺗﻮﻟﻴﺪ ﺁﺏ ﺍﻧﺠﺎﻡ ﻣﻲﺷﻮﺩ ﺑﻪ ﻣﻨﻈﻮﺭ ﺍﻣﻜﺎﻥ ﻣﺤﺎﺳﺒﻪ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷـﺪﻩ ﺁﺏ‬ ‫ﺗﻮﻟﻴﺪﻱ ﻳﺎ ﺗﻬﻴﻪ ﺷﺪﻩ ﺑـﻪ ﺗﻔﻜﻴـﻚ ﻫـﺮ ﻳـﻚ ﺍﺯ ﻣﺮﺍﻛـﺰ ﺟﻤـﻊ ﺁﻭﺭﻱ ﻣـﻲﺷـﻮﺩ.‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺮﺍﻛﺰ ﺗﻮﻟﻴﺪ ﺁﺏ ﺍﺯ ﻟﺤﺎﻅ ﻧﻮﻉ ﻫﺰﻳﻨﻪ ﺑﺮ ﺣﺴﺐ ﻫﺰﻳﻨـﻪ ﻛـﺎﺭ ﻭ ﺳـﺮﺑﺎﺭ‬ ‫ﻣﺘﻤﺎﻳﺰ ﻣﻲﺷﻮﻧﺪ. ﺍﻳﻦ ﻫﺰﻳﻨﻪﻫﺎ ﻣﻤﻜﻦ ﺍﺳﺖ ﻣﺴـﺘﻘﻴﻤﺎً ﺩﺭ ﺩﺍﺧـﻞ ﻣﺮﻛـﺰ ﺻـﻮﺭﺕ‬ ‫ﭘﺬﻳﺮﺩ ﻭ ﻳﺎ ﻣﻤﻜﻦ ﺍﺳﺖ ﻣﺮﺑﻮﻁ ﺑﻪ ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﺳﺮﻭﻳﺴﻬﺎﻱ ﻣﺮﺍﻛﺰ ﺧﺪﻣﺎﺗﻲ ﺑﺎﺷـﺪ.‬ ‫ﻋﻤﺪﻩ ﺗﺮﻳﻦ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺴﺘﻘﻴﻢ ﺍﻳﻦ ﻣﺮﻛﺰ ﺷﺎﻣﻞ ﺍﻣﻜﺎﻧﺎﺕ ﻭ ﺗﻌﻤﻴﺮ ﺗﺄﺳﻴﺴـﺎﺕ ﻭ‬ ‫ﻫﺰﻳﻨﻪ ﭘﺮﺳﻨﻠﻲ ﻛﻪ ﺑﻪ ﻃﻮﺭ ﻣﺴﺘﻘﻴﻢ ﻣﺸﻐﻮﻝ ﺑﻪ ﻛﺎﺭ ﻣﻲﺑﺎﺷﻨﺪ، ﻣﻲﺷﻮﺩ. )ﻧﺨﻌﻲ ﻭ‬ ‫ﺳﻤﻴﻌﻲ،۲۱:۹۶۳۱ـ۹(‬ ‫۶ـ۱ـ۲ـ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ‬ ‫۰۰۰۲ ، ﻫﺮ ﻗﻄﻌﻪ ﺯﺭﺍﻋﻲ ﻛﻪ ﺩﺭ ﺁﻥ‬ ‫‪Farmer’s  office‬‬ ‫ﻃﺒﻖ ﻧﻈﺮ‬ ‫ﻋﻤﻠﻴﺎﺕ ﺯﺭﺍﻋﻲ ﺍﻧﺠﺎﻡ ﻣﻲﺷﻮﺩ ﺑﻌﻨﻮﺍﻥ ﻳﻚ ﻣﺮﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﺩﺭ ﻧﻈﺮ‬ ‫ﮔﺮﻓﺘﻪ ﻣﻲﺷﻮﺩ. ﺩﺭ ﻫﺮ ﻗﻄﻌﻪ ﺯﻣﻴﻦ ﺯﺭﺍﻋﻲ ﺩﺭ ﺯﻣﺎﻥ ﻛﺎﺷﺖ، ﺩﺍﺷﺖ ﻭ ﺑﺮﺩﺍﺷﺖ‬ ‫ﻓﻌﺎﻟﻴﺘﻬﺎﻱ ﺯﻳﺮ ﺍﻧﺠﺎﻡ ﻣﻲﮔﻴﺮﺩ :‬ ‫ﺁﻣﺎﺩﻩ ﺳﺎﺯﻱ ﺯﻣﻴﻦ ـ ﻛﺸﺖ, ﺑﺬﺭﭘﺎﺷﻲ ﻭ ﻋﺮﺱ ﺍﺷﺠﺎﺭ ـ ﺁﺑﻴﺎﺭﻱ ـ‬ ‫ﻛﻮﺩﭘﺎﺷﻲ ـ ﺩﻓﻊ ﺁﻓﺎﺕ ـ ﻭﺟﻴﻦ ﻭ ﺣﺬﻑ ﻋﻠﻔﻬﺎﻱ ﻫﺮﺯ ـ ﺑﺮﺩﺍﺷﺖ‬ ‫ﻣﺤﺼﻮﻝ)ﻛﺸﺎﻧﻲ،۴۷۳۱:۲۲(‬ ‫ﺩﺭ ﻭﺍﻗﻊ ﻫﺮ ﻳﻚ ﺍﺯ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋـﻲ ﻣﺤـﻞ ﺗﻤﺮﻛـﺰ ﻫﺰﻳﻨـﻪﻫـﺎﻱ‬ ‫ﺗﻮﻟﻴﺪ ﻣﺤﺼﻮﻟﻲ ﺧﺎﺹ ﺍﺳﺖ ﻛﻪ ﺑﻪ ﻃﺮﻳﻖ ﻣﺴـﺘﻘﻴﻢ ﻭ ﻏﻴـﺮ ﻣﺴـﺘﻘﻴﻢ ﺍﺯ ﻃﺮﻳـﻖ‬
  • 13. ‫ﺗﺴﻬﻴﻢ۱ ﻭ ﺗﺨﺼﻴﺺ۲ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺳـﺎﻳﺮ ﻣﺮﺍﻛـﺰ ﺗﻮﻟﻴـﺪﻱ ﻭ ﺧـﺪﻣﺎﺗﻲ ﺩﺭ ﻣﺮﺍﻛـﺰ‬ ‫ﻣﺰﺑﻮﺭ ﺍﺧﺘﺼﺎﺹ ﻣﻲﻳﺎﺑﺪ.‬ ‫۶ـ۱ـ۳ـ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﻋﻤﻮﻣﻲ ﺗﻮﻟﻴﺪ‬ ‫ﺍﻳﻦ ﻣﺮﺍﻛﺰ ﺑﻪ ﻣﻨﻈﻮﺭ ﺟﻤﻊ ﺁﻭﺭﻱ ﺁﻥ ﺩﺳﺘﻪ ﺍﺯ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺗﻮﻟﻴﺪ ﻛﻪ ﺑﻴﻦ‬ ‫ﻣﺮﺍﻛﺰ ﺗﻮﻟﻴﺪﻱ ﻣﺨﺘﻠﻒ ﻭﺟﻪ ﺍﺷﺘﺮﺍﻙ ﺩﺍﺷﺘﻪ ﻭﻟﻲ ﻗﺎﺑﻠﻴﺖ ﺗﺨﺼﻴﺺ ﻣﺴﺘﻘﻴﻢ ﺑﻪ‬ ‫ﻣﺮﺍﻛﺰ ﺗﻮﻟﻴﺪﻱ ﻣﺨﺘﻠﻒ ﺭﺍ ﻧﺪﺍﺭﻧﺪ ﺩﺭ ﻧﻈﺮ ﮔﺮﻓﺘﻪ ﻣﻲﺷﻮﺩ. ﭼﻮﻥ ﻫﺰﻳﻨﻪ ﻣﻮﺍﺩ‬ ‫ﻣﺴﺘﻘﻴﻢ ﻭ ﺩﺳﺘﻤﺰﺩ ﻣﺴﺘﻘﻴﻢ ﻣﺴﺘﻘﻴﻤﺎً ﺑﻪ ﺩﻭﺍﺋﺮ ﻣﺮﺑﻮﻃﻪ ﺗﺨﺼﻴﺺ ﻣﻲﻳﺎﺑﻨﺪ،‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﺍﻳﻦ ﻣﺮﻛﺰ ﺍﺯ ﻧﻮﻉ ﺳﺮﺑﺎﺭ ﻣﻲﺑﺎﺷﺪ.‬ ‫ﭘﺲ ﺍﺯ ﺟﻤﻊ ﺁﻭﺭﻱ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﻌﻮﻕ، ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺰﺑﻮﺭ ﺩﺭ ﻣﻘﺎﻃﻊ ﺯﻣﺎﻧﻲ‬ ‫ﻣﻨﺎﺳﺐ ﻭ ﻳﺎ ﺩﺭ ﭘﺎﻳﺎﻥ ﺩﻭﺭﻩ ﻣﺎﻟﻲ ﺑﺮﺍﺳﺎﺱ ﺿﻮﺍﺑﻂ ﻣﻨﻄﻘﻲ ﺑﻴﻦ ﺩﻭﺍﻳﺮ ﺗﻮﻟﻴﺪﻱ‬ ‫ﺳﺮﺷﻜﻦ ﻣﻲﺷﻮﻧﺪ.‬ ‫۶ـ۲ـ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺧﺪﻣﺎﺗﻲ ﺗﻮﻟﻴﺪ‬ ‫ﻣﺮﺍﻛﺰﻱ ﻫﺴﺘﻨﺪ ﻛﻪ ﻣﺴﺘﻘﻴﻤﺎً ﺍﺯ ﺁﻧﻬﺎ ﺗﻮﻟﻴـﺪﻱ ﻣﻨـﺘﺞ ﻧﻤـﻲﮔـﺮﺩﺩ ﻭﻟـﻲ ﺑـﺎ‬ ‫ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﺧﺪﻣﺎﺗﻲ ﻛﻪ ﺍﻳﻦ ﻣﺮﺍﻛﺰ ﺑﻪ ﻣﺮﺍﻛﺰ ﺗﻮﻟﻴﺪﻛﻨﻨـﺪﻩ ﺍﺭﺍﺋـﻪ ﻣـﻲﺩﻫﻨـﺪ ﻋﻤـﻞ‬ ‫ﺗﻮﻟﻴﺪ ﻣﻴﺴﺮ ﻣﻲﮔﺮﺩﺩ. ﺍﺯ ﺟﻤﻠﻪ ﺁﻧﻬﺎ ﻣﻲﺗﻮﺍﻥ ﻣﺮﺍﻛـﺰ ﻫﺰﻳﻨـﻪ ﺧـﺪﻣﺎﺕ ﻧﮕﻬﺒـﺎﻧﻲ ﻭ‬ ‫ﺧﺪﻣﺎﺕ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺻﻨﻌﺘﻲ ﺭﺍ ﻧﺎﻡ ﺑﺮﺩ.‬ ‫ ‪1­Allocation‬‬ ‫‪2­Assignment‬‬
  • 14. ‫243‬ ‫۷ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺗﻮﻟﻴﺪ‬ ‫ﻋﻮﺍﻣﻞ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺗﻮﻟﻴﺪﻱ ﻛﻪ ﺩﺭ ﻳﻚ ﻭﺍﺣﺪ ﻛﺸﺎﻭﺭﺯﻱ ﺍﻧﺠﺎﻡ ﻣﻲﺷﻮﻧﺪ ﻭ ﺩﺭ ﻧﻬﺎﻳﺖ‬ ‫ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻭﺍﺣﺪ ﻣﺤﺼﻮﻝ ﺭﺍ ﺗﺸﻜﻴﻞ ﻣﻲﺩﻫﻨﺪ، ﺑﻪ ﺷﺮﺡ ﺯﻳﺮ ﻣﻲﺑﺎﺷﻨﺪ:‬ ‫۷ـ۱ـ ﻣﻮﺍﺩ ﻣﺴﺘﻘﻴﻢ ﺗﻮﻟﻴﺪﻱ‬ ‫ﻣﻬﻤﺘﺮﻳﻦ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺮﺍﻛﺰ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﻛـﻪ ﺗﺤـﺖ ﻋﻨـﻮﺍﻥ ﻫﺰﻳﻨـﻪ ﻣـﻮﺍﺩ‬ ‫ﻣﺴﺘﻘﻴﻢ ﺗﻮﻟﻴﺪﻱ ﺑﻪ ﻛﺎﺭ ﻣﻲﺭﻭﺩ، ﻋﺒﺎﺭﺗﻨﺪ ﺍﺯ:‬ ‫۷ـ۱ـ۱ـ ﻫﺰﻳﻨﻪ ﺁﺏ ﻣﺼﺮﻓﻲ‬ ‫ﺩﺭ ﭘﺎﻳﺎﻥ ﺩﻭﺭﻩ ﻣﺎﻟﻲ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﺁﺏ ﺑﺮﺍﺳﺎﺱ ﻣﻘﺪﺍﺭ ﺁﺏ ﺗﻮﻟﻴـﺪﻱ ﻫـﺮ‬ ‫ﻣﺮﻛﺰ ﺗﻌﻴﻴﻦ ﻣﻲﺷﻮﺩ ﻭ ﺍﺯ ﺗﻘﺴﻴﻢ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺗﻮﻟﻴﺪ ﺑﺮ ﻣﻘﺪﺍﺭ ﺁﺏ ﺗﻮﻟﻴﺪﻱ ﻳﺎ ﺗﻬﻴـﻪ‬ ‫ﺷﺪﻩ ﺩﺭ ﻫﺮ ﻣﺮﻛﺰ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﺁﺏ ﺗﻮﻟﻴﺪﻱ ﺑﻪ ﺩﺳﺖ ﻣﻲﺁﻳﺪ. ﭘـﺲ ﺍﺯ ﺗﻌﻴـﻴﻦ‬ ‫ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺁﺏ ﺑﺎ ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﻓﺮﻡ ﭘﻴﺶﺑﻴﻨﻲ ﺷﺪﻩ ﻣـﺪﺕ‬ ‫ﺁﺑﻴﺎﺭﻱ ﻭ ﺩﻓﻌﺎﺕ ﺁﺑﻴﺎﺭﻱ ﻣﺮﺍﻛـﺰ ﺗﻮﻟﻴـﺪ ﺯﺭﺍﻋـﻲ ﺗﻌﻴـﻴﻦ ﻣـﻲﮔـﺮﺩﺩ, ﭘـﺲ ﺍﺯ ﺍﻳـﻦ‬ ‫ﻣﻮﺿﻮﻉ ﻣﻬﻢ ﺩﻳﮕﺮﻱ ﻛﻪ ﺩﺭ ﺍﺭﺗﺒﺎﻁ ﺑﺎ ﺗﻌﻴﻴﻦ ﻫﺰﻳﻨﻪ ﺁﺏ ﻫﺮ ﻣﺮﻛﺰ ﺗﻮﻟﻴـﺪ ﺯﺭﺍﻋـﻲ‬ ‫ﺑﺎﻳﺪ ﺩﺭ ﻧﻈﺮ ﮔﺮﻓﺖ ﺗﻌﻴﻴﻦ ﻣﻘﺪﺍﺭ ﺁﺏ ﻣﺼﺮﻓﻲ ﻫـﺮ ﻳـﻚ ﺍﺯ ﻣﺮﺍﻛـﺰ ﻫﺰﻳﻨـﻪ ﺗﻮﻟﻴـﺪ‬ ‫ﺯﺭﺍﻋﻲ ﺍﺳﺖ.‬ ‫ﺑﻪ ﻣﻨﻈﻮﺭ ﺗﻌﻴﻴﻦ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﺁﺏ ﻣﺼﺮﻓﻲ ﻫـﺮ ﻳـﻚ ﺍﺯ ﻣﺮﺍﻛـﺰ ﻫﺰﻳﻨـﻪ‬ ‫ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﺍﻗﺪﺍﻣﺎﺕ ﺫﻳﻞ ﺍﻧﺠﺎﻡ ﻣﻲﮔﻴﺮﺩ: )ﻧﺨﻌﻲ ﻭ ﺳﻤﻴﻌﻲ، ۶۱:۹۶۳۱ـ۴۱(‬ ‫۱ـ ﻣﻌﻴﺎﺭﻫﺎﻱ ﻣﺘﻌﺎﺭﻑ ﻣﻘﺪﺍﺭ ﺁﺏ ﻣﻮﺭﺩ ﻧﻴﺎﺯ ﺍﻧﻮﺍﻉ ﻛﺸﺘﻬﺎﻱ ﺯﺭﺍﻋـﻲ ﻣﺒﻨـﺎﻱ‬ ‫ﺗﻌﻴﻴﻦ ﻣﻘﺪﺍﺭ ﺁﺏ ﻣﺼﺮﻓﻲ ﺑﺮﺍﻱ ﻫﺮ ﻧﻮﻉ ﻛﺸﺖ ﻗﺮﺍﺭ ﻣﻲﮔﻴﺮﺩ.‬
  • 15. ‫۲ـ ﻧﺴﺒﺖ ﺑﻪ ﺗﻌﻴﻴﻦ ﻣﻘﺪﺍﺭ ﺁﺏ ﺗﻮﻟﻴﺪﻱ ﻫـﺮ ﻣﺮﻛـﺰ ﺗﻮﻟﻴـﺪ ﺁﺏ ﻭ ﺗﻌﻴـﻴﻦ‬ ‫ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﺁﺏ ﺗﻮﻟﻴﺪﻱ ﺩﺭ ﻣﺮﺍﻛﺰ ﺗﻬﻴﻪ ﻭ ﺗﻮﻟﻴﺪ ﺁﺏ ﺍﻗﺪﺍﻡ ﻣﻲﺷﻮﺩ.‬ ‫۳ـ ﻧﺴﺒﺖ ﺑﻪ ﺍﺳﺘﺨﺮﺍﺝ ﺩﻓﻌﺎﺕ ﺁﺑﻴﺎﺭﻱ ﻫﺮ ﻣﺮﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋـﻲ ﺍﺯ‬ ‫ﻣﺤﻞ ﻣﺮﺍﻛﺰ ﻣﺨﺘﻠﻒ ﺗﻬﻴﻪ ﻭ ﺗﻮﻟﻴﺪ ﺁﺏ ﺍﻗﺪﺍﻡ ﻣﻲﺷﻮﺩ.‬ ‫۴ـ ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﺍﻳﻦ ﻛﻪ ﺍﻃﻼﻋﺎﺕ ﻣﺮﺑﻮﻁ ﺑﻪ ﺁﺑﻴﺎﺭﻱ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨـﻪ ﺗﻮﻟﻴـﺪ‬ ‫ﺯﺭﺍﻋﻲ ﺑﻪ ﺗﻔﻜﻴﻚ ﺭﻭﺷﻬﺎﻱ ﺁﺑﻴﺎﺭﻱ ﺍﺯ ﺧﻼﺻﻪ ﺍﻃﻼﻋﺎﺕ ﻫـﺮ ﻣﺮﻛـﺰ ﻫﺰﻳﻨـﻪ‬ ‫ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﻭ ﻫﻤﭽﻨﻴﻦ ﺍﺯ ﺧﻼﺻﻪ ﺍﻃﻼﻋﺎﺕ ﻣﺮﺍﻛﺰ ﺗﻬﻴﻪ ﻭ ﺗﻮﻟﻴﺪ ﺁﺏ ﻗﺎﺑـﻞ‬ ‫ﺍﺳﺘﺨﺮﺍﺝ ﺍﺳﺖ، ﺿﺮﻭﺭﻱ ﺍﺳﺖ ﺍﻃﻼﻋﺎﺕ ﻣﺬﻛﻮﺭ ﻣﺘﻘـﺎﺑﻼً ﻛﻨﺘـﺮﻝ ﻭ ﻗﺒـﻞ ﺍﺯ‬ ‫ﺍﻧﺠﺎﻡ ﻣﺤﺎﺳﺒﺎﺕ ﻧﺴﺒﺖ ﺑﻪ ﺭﻓﻊ ﻣﻐﺎﻳﺮﺕ ﺍﺣﺘﻤﺎﻟﻲ ﺍﻗﺪﺍﻡ ﺷﻮﺩ.‬ ‫۵ـ ﻫﺰﻳﻨﻪ ﺁﺏ ﻣﺼﺮﻓﻲ ﺩﺭ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﺑﺮ ﻣﺒﻨـﺎﻱ ﺑﻬـﺎﻱ‬ ‫ﺗﻤﺎﻡ ﺷﺪﻩ ﺁﺏ ﺗﻮﻟﻴﺪﻱ ﻳﺎ ﺗﻬﻴﻪ ﺷﺪﻩ ﻣﺮﺍﻛﺰ ﺗﻮﻟﻴﺪ ﺁﺏ ﻭ ﺑـﻪ ﺗﻨﺎﺳـﺐ ﺩﻓﻌـﺎﺕ‬ ‫ﺁﺑﻴﺎﺭﻱ ﻣﺮﺍﻛﺰ ﻓـﻮﻕ ﻭ ﺑـﺮ ﻣﺒﻨـﺎﻱ ﻣﻘـﺪﺍﺭ ﺁﺏ ﻣﺼـﺮﻓﻲ ﻣﺘﻌـﺎﺭﻑ ﺩﺭ ﻫﻜﺘـﺎﺭ‬ ‫ﻣﺤﺎﺳﺒﻪ ﻣﻲﺷﻮﺩ.‬ ‫۶ـ ﺗﻔﺎﻭﺕ ﺁﺏ ﺗﻮﻟﻴﺪﻱ ﺩﺭ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨـﻪ ﺗﻮﻟﻴـﺪ ﺁﺏ ﻭ ﺁﺏ ﻣﺼـﺮﻓﻲ ﺩﺭ‬ ‫ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﻛﻪ ﺑﺮﺍﺳﺎﺱ ﻣﻌﻴﺎﺭﻫﺎﻱ ﻣﺘﻌﺎﺭﻑ ﻣﺤﺎﺳﺒﻪ ﻣﻲﺷـﻮﺩ‬ ‫ﺍﻧﺤﺮﺍﻓﺎﺕ ﻣﺼﺮﻑ ﺁﺏ ﺗﻠﻘﻲ ﻣﻲﺷﻮﺩ. ﺍﻧﺤﺮﺍﻓﺎﺕ ﻣﻨﻔﻲ ﻧﺎﺷـﻲ ﺍﺯ ﻣﺼـﺮﻑ ﺁﺏ‬ ‫ﺑﻴﺶ ﺍﺯ ﻣﻘﺪﺍﺭﻫﺎﻱ ﻣﺘﻌﺎﺭﻑ ﺭﺍ ﺑﻌﻨﻮﺍﻥ ﺿﺎﻳﻌﺎﺕ ﻏﻴﺮ ﻋﺎﺩﻱ ﺗﻠﻘﻲ ﻭ ﺍﻧﺤﺮﺍﻓـﺎﺕ‬ ‫ﻣﺜﺒﺖ ﻣﺼﺮﻑ ﺑﻪ ﻧﺴﺒﺖ ﻣﻘﺪﺍﺭ ﺁﺏ ﻣﺼـﺮﻓﻲ ﺩﺭ ﻫـﺮ ﻳـﻚ ﺍﺯ ﻣﺮﺍﻛـﺰ ﻫﺰﻳﻨـﻪ‬ ‫ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ، ﺍﺯ ﻫﺰﻳﻨﻪ ﺁﺏ ﻣﺼﺮﻓﻲ ﺩﺭ ﻣﺮﺍﻛﺰ ﻓﻮﻕ ﺑﺮﮔﺸﺖ ﻣﻲﺷﻮﺩ.‬ ‫۷ـ ﺍﻓﺖ ﻏﻴﺮﻣﺘﻌﺎﺭﻑ ﺁﺏ ﺩﺭ ﺷﺒﻜﻪﻫﺎﻱ ﺁﺑﺮﺳﺎﻧﻲ ﺑﻌﻨﻮﺍﻥ ﺿـﺎﻳﻌﺎﺕ ﻏﻴـﺮ‬ ‫ﻋﺎﺩﻱ ﻭ ﺍﻓﺖ ﻣﺘﻌـﺎﺭﻑ ﺁﺏ ﺩﺭ ﺷـﺒﻜﻪﻫـﺎﻱ ﺁﺑﺮﺳـﺎﻧﻲ ﺩﺭ ﺯﻣـﺮﻩ ﻫﺰﻳﻨـﻪ ﺁﺏ‬ ‫ﻣﺼﺮﻓﻲ ﻣﺘﻌﺎﺭﻑ ﻫﺮ ﻣﺮﻛﺰ ﻣﺤﺴﻮﺏ ﺧﻮﺍﻫﺪ ﺷﺪ.‬
  • 16. ‫443‬ ‫۷ـ۱ـ۲ـ ﻫﺰﻳﻨﻪ ﺑﺬﺭ ﻣﺼﺮﻓﻲ‬ ‫ﺑﻪ ﻣﻨﻈﻮﺭ ﺍﻋﻤﺎﻝ ﻛﻨﺘﺮﻝ ﺑﺮ ﻣﻘﺪﺍﺭ ﺑﺬﺭ ﻣﺼﺮﻓﻲ ﻻﺯﻡ ﺍﺳﺖ ﺍﻗـﻼﻡ ﻣﺼـﺮﻓﻲ‬ ‫ﻣﺬﻛﻮﺭ ﺑﺮﺍﺳﺎﺱ ﻣﻘﺪﺍﺭ ﻣﺘﻌﺎﺭﻑ ﻣﺼﺮﻑ ﺑﻪ ﺣﺴﺎﺏ ﻣﺮﺍﻛـﺰ ﻫﺰﻳﻨـﻪ ﺗﻮﻟﻴـﺪ ﺯﺭﺍﻋـﻲ‬ ‫ﻣﻨﻈﻮﺭ ﺷﻮﺩ ﻭ ﻣﻘﺪﺍﺭ ﻣﺼﺮﻑ ﻣﺎﺯﺍﺩ ﺑﺮ ﻣﻌﻴﺎﺭﻫـﺎﻱ ﻣﺘﻌـﺎﺭﻑ ﺗﻌﻴـﻴﻦ ﺷـﺪﻩ ﺑﻌﻨـﻮﺍﻥ‬ ‫ﺿﺎﻳﻌﺎﺕ ﻏﻴﺮ ﻋﺎﺩﻱ ﺑﺬﺭ ﻣﺼﺮﻓﻲ ﺑﻪ ﺣﺴﺎﺏ ﻫﺰﻳﻨﻪ ﺟﺎﺭﻱ ﺩﻭﺭﻩ ﻋﻤﻠﻴﺎﺗﻲ ﻣﻨﻈـﻮﺭ‬ ‫ﺷﻮﺩ.‬ ‫۷ـ۱ـ۳ـ ﻛﻮﺩ ﻣﺼﺮﻓﻲ‬ ‫ﺩﺭ ﺍﺣﺘﺴﺎﺏ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻛﻮﺩ ﻣﺼﺮﻓﻲ ﺩﺭ ﺣﺴﺎﺑﻬﺎﻱ ﻫﺰﻳﻨﻪ ﺑﺎﻳﺪ ﺗﻮﺟـﻪ‬ ‫ﺩﺍﺷﺖ ﻛﻪ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻛﻮﺩ ﻣﺼﺮﻓﻲ ﺑﺎﻳﺴﺘﻲ ﺑﻪ ﺗﻨﺎﺳﺐ ﻧﻮﻉ ﻛﻮﺩ ﻣﺼﺮﻓﻲ ﻭ‬ ‫ﺳﻨﻮﺍﺗﻲ ﻛﻪ ﺣﺎﺻﻞ ﻋﻤﻠﻴﺎﺕ ﻛﻮﺩ ﭘﺎﺷـﻲ ﺩﺭ ﺁﻥ ﻣـﻮﺛﺮ ﺍﺳـﺖ ﻣﺴـﺘﻬﻠﻚ ﮔـﺮﺩﺩ ﻭ‬ ‫ﻣﺘﻨﺎﺳﺐ ﺑﺎ ﻧﻘـﺶ ﻣـﺆﺛﺮ ﺁﻥ ﺩﺭ ﺳـﻨﻮﺍﺕ ﺁﺗـﻲ ﺳـﻬﻢ ﻣﺮﺑـﻮﻁ ﺩﺭ ﺣﺴـﺎﺏ ﭘـﻴﺶ‬ ‫ﭘﺮﺩﺍﺧﺖ ﻫﺰﻳﻨﻪ ﻣﻨﻈﻮﺭ ﮔﺮﺩﺩ. ﺿﻤﻨﺎً ﺑﻪ ﻟﺤﺎﻅ ﺍﻋﻤـﺎﻝ ﻛﻨﺘـﺮﻝ ﺩﺭ ﻣﻘـﺪﺍﺭ ﻣﺼـﺮﻑ‬ ‫ﻛﻮﺩ ﺿﺮﻭﺭﻱ ﺍﺳﺖ ﺑﺮﺍﺳـﺎﺱ ﻛﺎﺭﺷﻨﺎﺳـﻲ ﻣﻘـﺪﺍﺭ ﻣﺼـﺮﻑ ﻣﺘﻌـﺎﺭﻑ ﺍﻧـﻮﺍﻉ ﻛـﻮﺩ‬ ‫ﺑﺮﺍﺳﺎﺱ ﺷﺮﺍﻳﻂ ﺍﻗﻠﻴﻤﻲ ﻭ ﺩﻳﮕﺮ ﺷﺮﺍﻳﻂ ﺯﻣﻴﻨﻬـﺎﻱ ﺯﺭﺍﻋـﻲ ﺑـﻪ ﺍﺯﺍﻱ ﻫـﺮ ﻫﻜﺘـﺎﺭ‬ ‫ﺗﻌﻴﻴﻦ ﺷﻮﺩ ﻭ ﻣﺎﺯﺍﺩ ﻣﺼﺮﻑ ﺑﺮ ﻣﻌﻴﺎﺭﻫﺎﻱ ﻣﺘﻌﺎﺭﻑ ﺩﺭ ﺯﻣـﺮﻩ ﻫﺰﻳﻨـﻪ ﺟـﺎﺭﻱ ﺩﻭﺭﻩ‬ ‫ﻋﻤﻠﻴﺎﺗﻲ ﻭ ﺑﻌﻨﻮﺍﻥ ﺿﺎﻳﻌﺎﺕ ﻏﻴﺮ ﻋﺎﺩﻱ ﺍﻧﻮﺍﻉ ﻛﻮﺩﻫﺎﻱ ﻣﺼﺮﻓﻲ ﻣﻨﻈﻮﺭ ﺷﻮﺩ.‬ ‫۷ـ۲ـ ﺩﺳﺘﻤﺰﺩ ﻣﺴﺘﻘﻴﻢ ﺗﻮﻟﻴﺪﻱ‬ ‫ﺩﺭ ﺍﻳﻨﺠﺎ ﻛﻠﻴﻪ ﻫﺰﻳﻨﻪﻫﺎﻳﻲ ﻛﻪ ﺑﺎﺑﺖ ﻛﺎﺭﮔﺮﺍﻧﻴﻜـﻪ ﻣﺴـﺘﻘﻴﻤﺎً ﺩﺭ ﺍﻣـﺮ ﻛﺎﺷـﺖ،‬ ‫ﺩﺍﺷﺖ ﻭ ﺑﺮﺩﺍﺷﺖ ﺩﺧﺎﻟﺖ ﺩﺍﺭﻧﺪ، ﺑـﻪ ﺣﺴـﺎﺏ ﮔﺮﻓﺘـﻪ ﻣـﻲﺷـﻮﻧﺪ. ﺩﺭ ﻓﻌﺎﻟﻴﺘﻬـﺎﻱ‬ ‫ﻛﺸﺎﻭﺭﺯﻱ ﺑﺮﺍﻱ ﺑﺨﺶ ﺗﻮﻟﻴﺪﻱ ﻧﻤﻲﺗﻮﺍﻥ ﻛﺎﺭﮔﺮﺍﻥ ﺛﺎﺑﺘﻲ ﻣﻨﻈـﻮﺭ ﻧﻤـﻮﺩ ﺯﻳـﺮﺍ ﺑـﺎ‬ ‫ﺗﻮﺟﻪ ﺑﻪ ﺿﺮﻭﺭﺕ ﻭ ﻧﻮﻉ ﻋﻤﻠﻴﺎﺕ ﻛﺎﺭﮔﺮﺍﻥ ﻣﻤﻜﻦ ﺍﺳـﺖ ﺩﺭ ﻃـﻮﻝ ﺭﻭﺯ ﻳـﺎ ﻳـﻚ‬ ‫ﺷﻴﻔﺖ ﻛﺎﺭﻱ ﺩﺭ ﭼﻨﺪﻳﻦ ﻣﺮﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﻓﻌﺎﻟﻴﺖ ﺩﺍﺷﺘﻪ ﺑﺎﺷﻨﺪ. ﻟـﺬﺍ ﺑـﻪ‬
  • 17. ‫ﻟﺤﺎﻅ ﺭﻋﺎﻳﺖ ﺩﻗﻴﻖ ﺍﺻﻮﻝ ﻫﺰﻳﻨﻪﻳﺎﺑﻲ ﻻﺯﻡ ﺍﺳﺖ ﻫﻤﺰﻣﺎﻥ ﺑﺎ ﺗﻬﻴﻪ ﻟﻴﺴﺖ ﺣﻘﻮﻕ‬ ‫ﻣﺎﻫﻴﺎﻧﻪ، ﮔﺰﺍﺭﺵ ﻛﺎﺭﻛﺮﺩ ﻣﺎﻫﺎﻧﻪ ﺍﻓﺮﺍﺩ ﺑﺮ ﻣﺒﻨﺎﻱ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴـﺪ ﺯﺭﺍﻋـﻲ ﻧﻴـﺰ‬ ‫ﺩﺭﻳﺎﻓﺖ ﻭ ﺑﺮﺍﺳﺎﺱ ﺁﻥ ﺗﺴﻬﻴﻢ ﻫﺰﻳﻨﻪ ﺣﻘﻮﻕ ﻭ ﺩﺳﺘﻤﺰﺩ ﺑﻴﻦ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨـﻪ ﻓـﻮﻕ‬ ‫ﺻﻮﺭﺕ ﮔﻴﺮﺩ.‬ ‫۷ـ۳ـ ﺳﺮﺑﺎﺭ ﺟﺬﺏ ﺷﺪﻩ‬ ‫ﺳﺮﺑﺎﺭ ﻛﺎﺭﺧﺎﻧﻪ ﻣﺴﺘﻘﻴﻤﺎً ﺑﻪ ﻣﺤﺼﻮﻝ ﺧﺎﺻﻲ ﻣﻨﻈﻮﺭ ﻧﻤﻲﺷﻮﺩ ﻭﻟﻲ ﻳﻚ‬ ‫ﻗﺴﻤﺖ ﺍﺯ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺤﺼﻮﻻﺕ ﺭﺍ ﺗﺸﻜﻴﻞ ﻣﻲﺩﻫﺪ. ﭼﻮﻥ ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ‬ ‫ﻣﺎﺷﻴﻦ ﻭ ﺍﺗﻮﻣﺎﺳﻴﻮﻥ ﺩﺭ ﺑﺨﺶ ﻛﺸﺎﻭﺭﺯﻱ ﺩﺭ ﺣﺎﻝ ﺍﻓﺰﺍﻳﺶ ﺍﺳﺖ ﺳﺮﺑﺎﺭ ﻛﺎﺭﺧﺎﻧﻪ‬ ‫ﺑﺨﺶ ﺑﺰﺭﮔﺘﺮﻱ ﺍﺯ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺤﺼﻮﻻﺕ ﺭﺍ ﺗﺸﻜﻴﻞ ﻣﻲﺩﻫﺪ ﺑﺮﺍﻱ ﺍﻳﻦ‬ ‫ﻛﻪ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻫﻤﻴﺸﻪ ﺁﻣﺎﺩﻩ ﺑﺎﺷﺪ، ﻣﻌﻤﻮﻻ ﺳﺮﺑﺎﺭ ﻛﺎﺭﺧﺎﻧﻪ ﺭﺍ ﺑﺎ ﻧﺮﺥ ﺍﺯ‬ ‫ﭘﻴﺶ ﺗﻌﻴﻴﻦ ﺷﺪﻩ ﺑﻪ ﺳﻔﺎﺭﺷﻬﺎ ﻣﻨﻈﻮﺭ ﻣﻲﻛﻨﻨﺪ. ﻧﺮﺥ ﺟﺬﺏ ﺳﺮﺑﺎﺭ ﻛﺎﺭﺧﺎﻧﻪ ﺭﺍ ﺑﺎ‬ ‫ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﺳﺮﺑﺎﺭ ﺗﺨﻤﻴﻨﻲ ﻛﺎﺭﺧﺎﻧﻪ ﺑﺮﺍﻱ ﺳﺎﻝ ﺑﻌﺪ ﻭ ﻳﺎ ﻳﻜﻲ ﺍﺯ ﻣﺒﺎﻧﻲ ﻣﺘﺪﺍﻭﻝ‬ ‫ﻓﻌﺎﻟﻴﺖ ﻛﻪ ﺑﺮﺍﻱ ﻣﻨﻈﻮﺭ ﻛﺮﺩﻥ ﻫﺰﻳﻨﻪ ﺳﺮﺑﺎﺭ ﺑﻪ ﻛﺎﻻﻱ ﺳﺎﺧﺘﻪ ﺷﺪﻩ ﻣﻨﺎﺳﺐ‬ ‫ﺑﺎﺷﺪ، ﺗﻌﻴﻴﻦ ﻣﻲﻛﻨﻨﺪ. ﻣﺒﻨﺎﻱ ﻣﺘﺪﺍﻭﻝ ﺩﺭ ﻭﺍﺣﺪﻫﺎﻱ ﻛﺸﺎﻭﺭﺯﻱ ﻋﺒﺎﺭﺗﻨﺪ ﺍﺯ:‬ ‫ﺳﺎﻋﺎﺕ ﻛﺎﺭ ﺑﺎ ﻣﺎﺷﻴﻦ ﻭ ﺳﺎﻋﺎﺕ ﻛﺎﺭ ﻣﺴﺘﻘﻴﻢ.‬ ‫۸ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺳﺮﺑﺎﺭ ﺗﻮﻟﻴﺪﻱ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﺳﺮﺑﺎﺭ ﺗﻮﻟﻴﺪ ﺷﺎﻣﻞ ﺁﻥ ﮔﺮﻭﻩ ﺍﺯ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺗﻮﻟﻴﺪ ﺍﺳﺖ ﻛـﻪ ﺑـﻴﻦ ﻣﺮﺍﻛـﺰ‬ ‫ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﻣﺨﺘﻠﻒ، ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺧﺪﻣﺎﺗﻲ ﻭ ﺳـﺎﻳﺮ ﻣـﻮﺍﺭﺩ ﻫﺰﻳﻨـﻪ ﺑـﺮ ﻣﺸـﺘﺮﻙ‬ ‫ﺍﺳﺖ ﻭ ﻣﺎﻫﻴﺖ ﺁﻧﻬﺎ ﻧﻪ ﻣﻮﺍﺩ ﺍﻭﻟﻴﻪ ﻣﺼﺮﻓﻲ ﺍﺳﺖ ﻭ ﻧﻪ ﺩﺳﺘﻤﺰﺩ ﻛﺎﺭﻛﻨﺎﻥ ﺗﻮﻟﻴـﺪ، ﺍﺯ ﺟﻤﻠـﻪ‬ ‫ﺍﻳﻦ ﻫﺰﻳﻨﻪﻫﺎ ﻣﻲ ﺗﻮﺍﻥ ﻣﻮﺍﺩ ﻣﺼﺮﻓﻲ ﻛﻤﻜﻲ, ﺍﺳﺘﻬﻼﻙ, ﺗﻌﻤﻴﺮ ﻭ ﻧﮕﻬﺪﺍﺭﻱ ﻣﺴﺘﻘﻴﻢ، ﺑﺮﻕ‬ ‫ﻭ ﺁﺏ ﻭ ﺳﻮﺧﺖ ﻣﺼﺮﻓﻲ ﺭﺍ ﻧﺎﻡ ﺑﺮﺩ. ﺍﻳﻦ ﮔﻮﻧﻪ ﻫﺰﻳﻨﻪﻫﺎ ﺑﺎﻳﺪ ﻃﻲ ﺩﻭﺭﻩ ﻣﻮﺭﺩ ﻧﻈﺮ ﺑﻪ ﻃـﻮﺭ‬
  • 18. ‫643‬ ‫ﺳﺮﺟﻤﻊ ﺍﻧﺒﺎﺷﺘﻪ ﻭ ﺩﺭ ﭘﺎﻳﺎﻥ ﺩﻭﺭﻩ ﺑﺮﺍﺳـﺎﺱ ﺳـﺎﻋﺎﺕ ﻛـﺎﺭ ﻣﺴـﺘﻘﻴﻢ، ﺳـﺎﻋﺎﺕ ﺍﺳـﺘﻔﺎﺩﻩ ﺍﺯ‬ ‫ﻣﺎﺷﻴﻦ ﺁﻻﺕ ﻭ ﺗﺠﻬﻴﺰﺍﺕ ﻭ ﺳﺎﻳﺮ ﻣﺒﺎﻧﻲ ﻣﺮﺗﺒﻂ ﺑـﺎ ﻣﺼـﺮﻑ ﻣﻨـﺎﺑﻊ، ﺗﺴـﻬﻴﻢ ﺷـﻮﺩ. ﺍﮔـﺮ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﺳﺮﺑﺎﺭ ﺗﻮﻟﻴﺪ ﻭ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺮﺍﻛﺰ ﺧﺪﻣﺎﺗﻲ ﺍﺯ ﭘﻴﺶ ﺑﺮﺁﻭﺭﺩ ﻭ ﺩﺭ ﻣﻴـﺎﻥ ﺩﻭﺭﻩ ﺑـﺮ‬ ‫ﻣﺒﻨﺎﻱ ﻧﺮﺥ ﺧﺎﺻﻲ ﺟﺬﺏ ﺷﻮﺩ, ﻣﻤﻜﻦ ﺍﺳﺖ ﺩﺭ ﭘﺎﻳﺎﻥ ﺩﻭﺭﻩ ﺍﺿﺎﻓﻪ ﻳﺎ ﻛﺴﺮ ﺟـﺬﺏ ﺳـﺮﺑﺎﺭ‬ ‫ﺑﻪ ﻭﺟﻮﺩ ﺁﻳﺪ. ﺩﺭ ﺍﻳﻦ ﺻﻮﺭﺕ ﺍﺿﺎﻓﻪ ﻳﺎ ﻛﺴﺮ ﺟﺬﺏ ﺳـﺮﺑﺎﺭ ﺑﺎﻳـﺪ ﺑـﻴﻦ ﺑﻬـﺎﻱ ﺗﻤـﺎﻡ ﺷـﺪﻩ‬ ‫ﻛﺎﻻﻱ ﻓﺮﻭﺵ ﺭﻓﺘﻪ، ﻣﻮﺟﻮﺩﻱ ﻛﺎﻻ ﻭ ﻛﺎﺭ ﺩﺭ ﺟﺮﻳﺎﻥ ﺳﺎﺧﺖ ﺗﺴﻬﻴﻢ ﺷﻮﺩ.)ﻗـﻮﺍﻣﻲ،۸۷۳۱‬ ‫: ۶(‬ ‫۹ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺳﺮﺑﺎﺭ ﻣﺴﺘﻘﻴﻢ ﻣﺮﺍﻛﺰ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻳﻲ ﻫﺴﺘﻨﺪ ﻛﻪ ﻣﺴﺘﻘﻴﻤﺎً ﻣﺮﺑﻮﻁ ﺑﻪ ﻳﻚ ﻣﺮﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﺑﻮﺩﻩ ﻭ ﺑﻪ‬ ‫ﺣﺴﺎﺏ ﻫﻤﺎﻥ ﻣﺮﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﻣﻨﻈﻮﺭ ﻣﻲ ﺷـﻮﺩ، ﻣﻬﻤﺘـﺮﻳﻦ ﻫﺰﻳﻨـﻪﻫـﺎﻱ ﻓـﻮﻕ‬ ‫ﻋﺒﺎﺭﺗﻨﺪ ﺍﺯ:‬ ‫۱ـ ﻫﺰﻳﻨﻪ ﺳﻤﻮﻡ ﻣﺼﺮﻓﻲ‬ ‫ﻻﺯﻡ ﺑﻪ ﺫﻛﺮ ﺍﺳﺖ ﻛﻪ ﺑﻪ ﻣﻨﻈﻮﺭ ﺍﻋﻤﺎﻝ ﻛﻨﺘﺮﻝ ﺑﺮ ﻣﻘﺪﺍﺭ ﺳﻢ ﻣﺼﺮﻓﻲ ﻻﺯﻡ‬ ‫ﺍﺳﺖ ﺍﻗﻼﻡ ﻣﺼﺮﻓﻲ ﻣﺬﻛﻮﺭ ﺑﺮﺍﺳﺎﺱ ﻣﻘﺪﺍﺭ ﻣﺘﻌﺎﺭﻑ ﻣﺼﺮﻑ ﺑـﻪ ﺣﺴـﺎﺏ ﻣﺮﺍﻛـﺰ‬ ‫ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﻣﻨﻈﻮﺭ ﺷﻮﺩ ﻭ ﻣﻘﺪﺍﺭ ﻣﺼﺮﻑ ﻣﺎﺯﺍﺩ ﺑـﺮ ﻣﻌﻴﺎﺭﻫـﺎﻱ ﻣﺘﻌـﺎﺭﻑ ﺗﻌﻴـﻴﻦ‬ ‫ﺷﺪﻩ ﺑﻌﻨﻮﺍﻥ ﺿﺎﻳﻌﺎﺕ ﻏﻴﺮ ﻋـﺎﺩﻱ ﺳـﻢ ﻣﺼـﺮﻓﻲ ﺩﺭ ﺯﻣـﺮﻩ ﻫﺰﻳﻨـﻪ ﺟـﺎﺭﻱ ﺩﻭﺭﻩ‬ ‫ﻋﻤﻠﻴﺎﺗﻲ ﻣﻨﻈﻮﺭ ﺷﻮﺩ.‬
  • 19. ‫۱‬ ‫۲ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺁﻳﺶ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﻓﻮﻕ ﻧﻴﺰ ﺍﺯ ﺟﻤﻠﻪ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺳﺮﺑﺎﺭ ﻣﺮﺍﻛﺰ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋـﻲ ﺍﺳـﺖ‬ ‫ﻛﻪ ﺑﺎﻳﺴﺘﻲ ﺑﺮ ﺣﺴﺐ ﻣﺮﺍﻛﺰ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﻣﺘﻤﺎﻳﺰ ﻭ ﺑـﻪ ﺗﻨﺎﺳـﺐ ﻧﻘـﺶ ﻣـﻮﺛﺮ ﺩﺭ‬ ‫ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺤﺼﻮﻻﺕ ﺁﺗﻲ ﻣﺮﺍﻛﺰ ﺗﻮﻟﻴﺪﻱ ﺯﺭﺍﻋﻲ ﻣﻠﺤﻮﻅ ﺷﻮﺩ.‬ ‫۰۱ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺳﺮﺑﺎﺭ ﻏﻴﺮ ﻣﺴﺘﻘﻴﻢ ﻣﺮﺍﻛﺰ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻳﻲ ﻫﺴﺘﻨﺪ ﻛﻪ ﻣﻨﺤﺼﺮ ﺑﻪ ﻳﻚ ﻣﺮﻛﺰ ﻫﺰﻳﻨﻪ ﺧﺎﺻـﻲ ﻧﺒـﻮﺩﻩ ﻭ ﺑـﻪ ﭼﻨـﺪ ﻳـﺎ‬ ‫ﻛﻠﻴﻪ ﻣﺮﺍﻛﺰ ﻣﺮﺑﻮﻁ ﻣﻲﺷﻮﺩ. ﻫﺰﻳﻨﻪﻫﺎﻱ ﺳﺮﺑﺎﺭ ﻏﻴﺮ ﻣﺴـﺘﻘﻴﻢ ﻣﺮﺍﻛـﺰ ﺑﺎﻳـﺪ ﺑـﺎ ﺍﺳـﺘﻔﺎﺩﻩ ﺍﺯ‬ ‫ﻣﺒﺎﻧﻲ ﻣﻨﺎﺳﺒﻲ ﺑﻴﻦ ﺳﺎﻳﺮ ﻣﺮﺍﻛﺰ ﺗﺴﻬﻴﻢ ﮔﺮﺩﻧﺪ.‬ ‫۱۱ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺎﺷﻴﻦ ﺁﻻﺕ‬ ‫ﻫﺰﻳﻨﻪ ﻣﺎﺷـﻴﻦ ﺁﻻﺕ ﻳـﺎ ﺍﺩﻭﺍﺕ ﺯﺭﺍﻋـﻲ ﺭﺍ ﻣـﻲﺗـﻮﺍﻥ ﺑـﻪ ﺳـﻪ ﮔـﺮﻭﻩ ﺗﻘﺴـﻴﻢ ﻛـﺮﺩ‬ ‫,‪(۱۹۹۸Langemeier and Taylor‬‬ ‫۱۱ـ۱ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺛﺎﺑﺖ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﺋﻲ ﻫﺴﺘﻨﺪ ﻛﻪ ﺑﺮﺍﻱ ﺧﺮﻳﺪ ﻳﺎ ﻣﺎﻟﻜﻴﺖ ﻳﻚ ﻣﺎﺷﻴﻦ ﺻﺮﻑ ﻣﻲﺷـﻮﺩ‬ ‫ﺻﺮﻓﻨﻈﺮ ﺍﺯ ﺍﻳﻦ ﻛﻪ ﭼﻄﻮﺭ ﻭ ﭼﻘﺪﺭ ﺍﺯ ﺁﻥ ﺍﺳﺘﻔﺎﺩﻩ ﻣﻲﺷﻮﺩ. ﺍﻳﻦ ﻫﺰﻳﻨﻪﻫـﺎ ﺷـﺎﻣﻞ‬ ‫ﺑﻬﺮﻩ، ﻣﺎﻟﻴﺎﺕ، ﺑﻴﻤﻪ ﻭ ﺍﻧﺒﺎﺭ ﻣﻲﺷﻮﺩ.‬ ‫‪1­Fallow costs‬‬
  • 20. ‫843‬ ‫۱۱ـ۲ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺘﻐﻴﻴﺮ‬ ‫ﻋﺒﺎﺭﺕ ﺍﺳﺖ ﺍﺯ ﺍﻗﻼﻣﻲ ﻧﻈﻴﺮ ﺳﻮﺧﺖ، ﺭﻭﻏـﻦ ﻭ ﮔﺮﻳﺴـﻜﺎﺭﻱ، ﺗﻌﻤﻴـﺮﺍﺕ ﻭ‬ ‫ﻛﺎﺭ ﺭﺍﻧﻨﺪﻩ ﻛﻪ ﻓﻘﻂ ﺑﻪ ﻫﻨﮕﺎﻡ ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﻣﺎﺷﻴﻦ ﭘﻴﺶ ﻣﻲﺁﻳﺪ.‬ ‫۱۱ـ۳ـ ﻫﺰﻳﻨﻪ ﺍﺳﺘﻬﻼﻙ‬ ‫ﻫﺰﻳﻨﻪ ﺍﺳﺘﻬﻼﻙ ﻛﻪ ﺑﺨﺶ ﺑﺴﻴﺎﺭ ﻣﻬﻤﻲ ﺍﺯ ﻫﺰﻳﻨـﻪ ﺍﺳـﺘﻔﺎﺩﻩ ﺍﺯ ﻣـﺪﺭﻧﺘﺮﻳﻦ‬ ‫ﻣﺎﺷﻴﻨﻬﺎ ﺭﺍ ﺗﺸﻜﻴﻞ ﻣﻲﺩﻫﺪ ﺩﺭ ﺣﻘﻴﻘﺖ ﺗﻮﺳﻂ ﺩﻭ ﻋﺎﻣﻞ ﺗﻌﻴـﻴﻦ ﻣـﻲﺷـﻮﺩ ﻳﻜـﻲ‬ ‫ﻫﺰﻳﻨﻪ ﺛﺎﺑﺖ ﻛﻪ ﻣﺮﺑﻮﻁ ﺑﻪ ﮔﺬﺷﺖ ﺯﻣﺎﻥ ﺍﺳﺖ ﻭ ﺩﻳﮕﺮﻱ ﻫﺰﻳﻨﻪ ﻣﺘﻐﻴﻴﺮ ﻛﻪ ﻧﺎﺷﻲ‬ ‫ﺍﺯ ﻓﺮﺳﻮﺩﮔﻲ ﻳﺎ ﺳﺎﻳﻴﺪﮔﻲ ﺍﺳﺖ.‬ ‫۲۱ـ ﺗﺴﻬﻴﻢ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻭﺍﺣﺪﻫﺎﻱ ﺧﺪﻣﺎﺗﻲ ﺑﻪ ﻭﺍﺣﺪﻫﺎﻱ ﺗﻮﻟﻴﺪﻱ‬ ‫ﺑﺮﺍﻱ ﺗﺴﻬﻴﻢ ﻫﺰﻳﻨﻪﻫﺎ ﻣﺎ ﺍﺣﺘﻴﺎﺝ ﺑﻪ ﻣﺒـﺎﻧﻲ ﺗﺴـﻬﻴﻢ ﻫﺰﻳﻨـﻪﻫـﺎﻱ ﻣﺮﺍﻛـﺰ ﺧـﺪﻣﺎﺗﻲ‬ ‫ﺩﺍﺭﻳﻢ، ﺑﻌﻨﻮﺍﻥ ﻣﺜﺎﻝ ﺑﻪ ﺟﺪﻭﻝ ﺯﻳﺮ ﺗﻮﺟﻪ ﻛﻨﻴﺪ:‬ ‫ﻣﺒﺎﻧﻲ ﺗﺴﻬﻴﻢ‬ ‫ﻣﺮﻛﺰ ﺧﺪﻣﺎﺗﻲ‬ ‫ﺗﺴﻬﻴﻢ ﺑﺮﺍﺳﺎﺱ ﺍﺭﺯﺵ ﺭﻳﺎﻟﻲ ﺍﻣﻜﺎﻧـﺎﺕ ﻫـﺮ ﻣﺮﻛـﺰ ﻫﺰﻳﻨـﻪ‬ ‫ﻣﺮﻛﺰ ﺧﺪﻣﺎﺕ ﻧﮕﻬﺒﺎﻧﻲ‬ ‫ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ‬ ‫ﺗﺴﻬﻴﻢ ﺑﺮﺍﺳﺎﺱ ﻣﻘﺪﺍﺭ ﺁﺏ ﻣﺼﺮﻓﻲ ﻫﺮ ﻣﺮﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴـﺪ‬ ‫ﻣﺮﻛﺰ ﺧﺪﻣﺎﺕ ﺷﺒﻜﻪ ﺁﺑﺮﺳﺎﻧﻲ‬ ‫ﺯﺭﺍﻋﻲ ﻛﻪ ﺍﺯ ﻃﺮﻳﻖ ﻫﺮ ﻳﻚ ﺍﺯ ﺷﺒﻜﻪﻫﺎ ﻣﻮﺭﺩ ﺍﺷﺎﺭﻩ ﺗﻮﺯﻳـﻊ‬ ‫ﺷﺪﻩ ﺍﺳﺖ.‬ ‫ﺗﺴﻬﻴﻢ ﺑﺮﺍﺳﺎﺱ ﺟﻤـﻊ ﻫﺰﻳﻨـﻪﻫـﺎﻱ ﺩﻭﺍﺋـﺮ ﺗﻮﻟﻴـﺪﻱ ﻭ ﻳـﺎ‬ ‫ﻣﺮﻛﺰ ﺧﺪﻣﺎﺕ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺻﻨﻌﺘﻲ‬ ‫ﺑﺮﺍﺳﺎﺱ ﺿﺮﺍﺋﺒﻲ ﻛﻪ ﻣﺪﻳﺮﻳﺖ ﺑـﻪ ﻟﺤـﺎﻅ ﺍﻫﻤﻴـﺖ ﻋﺮﺿـﻪ‬ ‫ﺧﺪﻣﺎﺕ ﺍﻳﻦ ﻣﺮﻛﺰ ﺑﻪ ﻣﺮﺍﻛﺰ ﺗﻮﻟﻴﺪﻱ ﻣﺨﺘﻠﻒ ﻗﺎﻳﻞ ﺍﺳﺖ.‬ ‫ﺗﺴﻬﻴﻢ ﺑﺮﺍﺳﺎﺱ ﻣﺪﺕ ﻛﺎﺭﻛﺮﺩ ﻫﺮ ﻣﺎﺷـﻴﻦ ﺩﺭ ﻫـﺮ ﻳـﻚ ﺍﺯ‬ ‫ﻣﺮﻛﺰ ﺧﺪﻣﺎﺗﻲ ﻣﺎﺷﻴﻦ ﺁﻻﺕ‬ ‫ﻣﺮﺍﻛﺰ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﻭ ﺑﺮﺍﻱ ﻫﺮ ﻣﺤﺼﻮﻝ‬
  • 21. ‫ﻣﺒﺎﻧﻲ ﺗﺴﻬﻴﻢ‬ ‫ﻣﺮﻛﺰ ﺧﺪﻣﺎﺗﻲ‬ ‫ﺗﺴﻬﻴﻢ ﺑﺮﺍﺳﺎﺱ ﺗﻌﺪﺍﺩ ﻧﻔﺮﺍﺕ ﻫﺮ ﻣﺮﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ‬ ‫ﻣﺮﻛﺰ ﺧﺪﻣﺎﺕ ﻋﻤﻮﻣﻲ‬ ‫ﻳﺎ ﺑﺮﺍﺳﺎﺱ ﺳﻄﺢ ﺯﻳﺮ ﻛﺸﺖ ﻣﺮﺍﻛﺰ ﻣﺮﺑﻮﻃﻪ‬ ‫ﺗﺴﻬﻴﻢ ﺑﺮﺍﺳﺎﺱ ﺗﻌﺪﺍﺩ ﺩﺭﺧﻮﺍﺳﺖ ﻛﺎﻻ ﻫﺮ ﻳﻚ ﺍﺯ ﻭﺍﺣﺪﻫﺎﻱ‬ ‫ﻣﺮﻛﺰ ﺧﺪﻣﺎﺕ ﺍﻧﺒﺎﺭﻫﺎ‬ ‫ﺗﻮﻟﻴﺪﻱ‬ ‫ﺗﺴﻬﻴﻢ ﺑﺮﺍﺳﺎﺱ ﺣﺠﻢ ﺧﺮﻳﺪ ﺍﻧﺠﺎﻡ ﺷﺪﻩ ﺟﻬﺖ ﻫﺮ ﻳـﻚ ﺍﺯ‬ ‫ﻣﺮﻛﺰ ﺧﺪﻣﺎﺕ ﺗﺪﺍﺭﻛﺎﺕ‬ ‫ﻭﺍﺣﺪﻫﺎﻱ ﺗﻮﻟﻴﺪﻱ‬ ‫ﺭﻭﺵ ﺗﺴﻬﻴﻢ ﻫﺰﻳﻨﻪ ﻳﻜﻄﺮﻓﻪ ﺑﻪ ﻣﻨﻈﻮﺭ ﺗﺴﻬﻴﻢ ﻫﺰﻳﻨﻪ ﻣﺮﺍﻛـﺰ ﺧـﺪﻣﺎﺗﻲ ﺑـﻪ ﻣﺮﺍﻛـﺰ‬ ‫ﺗﻮﻟﻴﺪﻱ ﻛﺸﺎﻭﺭﺯﻱ ﺑﻴﺸﺘﺮ ﺍﺳﺘﻔﺎﺩﻩ ﻣﻲﺷﻮﺩ.‬ ‫ﻻﺯﻡ ﺑﻪ ﺫﻛﺮ ﺍﺳﺖ ﻛﻪ ﺩﺭ ﺍﺭﺗﺒﺎﻁ ﺑﺎ ﺳﺮﺷﻜﻦ ﻛﺮﺩﻥ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺮﺍﻛـﺰ ﺧـﺪﻣﺎﺗﻲ ﺑـﻪ‬ ‫ﻣﺮﺍﻛﺰ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﺍﻳﻦ ﻧﻜﺘﻪ ﺭﺍ ﻧﺒﺎﻳﺪ ﺍﺯ ﻧﻈﺮ ﺩﻭﺭ ﺩﺍﺷﺖ ﻛﻪ ﺑﻪ ﺩﻟﻴﻞ ﺍﻳﻦ ﻛﻪ ﺩﺭ ﺑﺮﺧـﻲ ﺍﺯ‬ ‫ﻣﺮﺍﻛﺰ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﺩﻭﺑﺎﺭ ﻓﻌﺎﻟﻴﺖ ﺗﻮﻟﻴﺪ ﺍﻧﺠﺎﻡ ﻣﻲﮔﻴﺮﺩ ﻭ ﺩﺭ ﺑﺮﺧﻲ ﺍﺯ ﻣﺮﺍﻛﺰ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋـﻲ‬ ‫ﺍﻣﻜﺎﻥ ﺍﻳﻦ ﻛﻪ ﻓﻌﺎﻟﻴﺘﻲ ﺑﺮﺍﻱ ﺁﻣﺎﺩﻩ ﺳﺎﺯﻱﻛﺸﺖ ﺑﻌﺪﻱ ﻧﻴﺰ ﺍﻧﺠـﺎﻡ ﺷـﻮﺩ, ﺿـﺮﻭﺭﻱ ﺍﺳـﺖ‬ ‫ﺗﺴﻬﻴﻢ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺮﺍﻛﺰ ﺧﺪﻣﺎﺗﻲ ﺑﻪ ﺗﻨﺎﺳﺐ ﻓﻌﺎﻟﻴﺘﻬﺎﻱ ﺍﻧﺠﺎﻡ ﺷﺪﻩ ﻭ ﺑـﺎ ﺭﻋﺎﻳـﺖ ﻧﻜـﺎﺕ‬ ‫ﻣﺬﻛﻮﺭ ﺍﻧﺠﺎﻡ ﮔﻴﺮﺩ.)ﻳﻜﻪ ﺯﺍﺭﻉ،۰۸۳۱(‬ ‫۳۱ـ ﺿﺎﻳﻌﺎﺕ‬ ‫ﺗﺎﻛﻴﺪ ﺑﺮ ﺿﺎﻳﻌﺎﺕ، ﻭﺍﺣﺪﻫﺎﻱ ﺑﺮﮔﺸﺘﻲ ﻭ ﺯﺍﺋﺪﺍﺕ ﺑﻪ ﺧﺎﻃﺮ ﻫﺰﻳﻨﻪ ﺑﺎﻻﻱ ﺁﻧﻬﺎ ﻭ ﻧﻴﺰ‬ ‫ﻛﻴﻔﻴﺖ ﻣﺤﺼﻮﻻﺕ ﺍﺯ ﻃﺮﻑ ﻣﺪﻳﺮﺍﻥ ﺻﻮﺭﺕ ﻣﻲﮔﻴﺮﺩ. ﺿﺎﻳﻌﺎﺕ ﺑﻪ ﻭﺍﺣﺪﻫﺎﻱ ﻏﻴﺮ ﻗﺎﺑﻞ‬ ‫ﻗﺒﻮﻝ ﺗﻮﻟﻴﺪ ﺍﻃﻼﻕ ﻣﻲﺷﻮﺩ. ﻫﻢ ﻭﺍﺣﺪﻫﺎﻱ ﺗﻜﻤﻴﻞ ﺷﺪﻩ ﻭ ﻫﻢ ﻭﺍﺣﺪﻫﺎﻱ ﻧﻴﻤﻪ ﺗﻜﻤﻴﻞ‬ ‫ﻣﻤﻜﻦ ﺍﺳﺖ ﺿﺎﻳﻊ ﺷﻮﻧﺪ. ﺩﺭ ﺗﻌﺮﻳﻒ ﺿﺎﻳﻌﺎﺕ ﻣﻲﺗﻮﺍﻥ ﮔﻔﺖ ﻛﻪ ﺿﺎﻳﻌﺎﺕ ﻣﺤﺼﻮﻻﺕ‬ ‫ﻧﺎﺳﺎﻟﻢ ﻭ ﻏﻴﺮ ﻗﺎﺑﻞ ﻗﺒﻮﻟﻲ ﻫﺴﺘﻨﺪ ﻛﻪ ﺧﺼﻮﺻﻴﺎﺕ ﻣﺤﺼﻮﻝ ﺳﺎﻟﻢ ﺭﺍ ﻧﺪﺍﺭﻧﺪ.‬
  • 22. ‫053‬ ‫ﺩﻭ ﻣﻮﺿﻮﻉ ﻣﻬﻢ ﺩﺭ ﺯﻣﻴﻨﻪ ﺣﺴﺎﺑﺪﺍﺭﻱ ﺿﺎﻳﻌﺎﺕ ﻣﻄﺮﺡ ﻣﻲﺑﺎﺷﺪ:‬ ‫ﺍﻟﻒ: ﻫﺰﻳﻨﻪ ﺁﻧﻬﺎ‬ ‫ﺏ: ﺗﺸﺨﻴﺺ ﺿﺎﻳﻌﺎﺕ ﺑﻪ ﻋﻨﻮﺍﻥ ﻋﺎﺩﻱ ﻳﺎ ﻏﻴﺮ ﻋﺎﺩﻱ‬ ‫ﻣﺪﻳﺮﺍﻥ ﺍﺯ ﺍﻳﻦ ﺍﻃﻼﻋﺎﺕ ﺑﺮﺍﻱ ﻛﻨﺘﺮﻝ ﻭ ﻛﺎﻫﺶ ﻫﺰﻳﻨﻪ ﻭ ﻫﻤﭽﻨـﻴﻦ ﺑﻬﺒـﻮﺩ ﻛﻴﻔﻴـﺖ‬ ‫ﻣﺤﺼﻮﻻﺕ ﺧﻮﺩ ﺍﺳﺘﻔﺎﺩﻩ ﻣﻲﻛﻨﻨﺪ.‬ ‫۴۱ـ ﻧﺤﻮﻩ ﻋﻤﻞ ﺑﺎ ﺿﺎﻳﻌﺎﺕ ﺩﺭ ﺳﻴﺴﺘﻢ ﻫﺰﻳﻨﻪﻳﺎﺑﻲ ﺳﻔﺎﺭﺵ ﻛﺎﺭ‬ ‫۴۱ـ۱ـ ﺿﺎﻳﻌﺎﺕ ﻋﺎﺩﻱ‬ ‫ﺩﺭ ﻣﻮﺭﺩ ﻧﺤﻮﻩ ﺑﻪ ﺣﺴﺎﺏ ﮔﺮﻓﺘﻦ ﺑﻬﺎﻱﺗﻤﺎﻡ ﺷﺪﻩ ﺿـﺎﻳﻌﺎﺕ ﻋـﺎﺩﻱ ﺩﻭ ﺭﻭﺵ ﺯﻳـﺮ‬ ‫ﻭﺟﻮﺩ ﺩﺍﺭﺩ:‬ ‫۴۱ـ۱ـ۱ـ ﺗﺴﻬﻴﻢ ﺑﻴﻦ ﻛﻠﻴﻪ ﺳﻔﺎﺭﺷﺎﺕ‬ ‫۴۱ـ۱ـ۲ـ ﺟﺬﺏ ﺳﻔﺎﺭﺷﺎﺕ ﻣﺸﺨﺺ‬ ‫۴۱ـ۲ـ ﺿﺎﻳﻌﺎﺕ ﻏﻴﺮﻋﺎﺩﻱ‬ ‫ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﺿﺎﻳﻌﺎﺕ ﻏﻴﺮﻋﺎﺩﻱ ﺍﺯ ﺣﺴﺎﺏ ﻣﻮﺟﻮﺩﻱ ﻛﺎﻻﻱ ﺩﺭ ﺟﺮﻳﺎﻥ‬ ‫ﺳﺎﺧﺖ ﺑﻪ ﺣﺴﺎﺏ ﺯﻳﺎﻥ ﺣﺎﺻﻞ ﺍﺯ ﺿﺎﻳﻌﺎﺕ ﻏﻴﺮﻋﺎﺩﻱ ﻣﻨﺘﻘﻞ ﻣﻲﺷﻮﺩ.‬ ‫ﺑﺮﺍﻱ ﺍﻳﻦ ﻛﻪ ﺯﻳﺎﻧﻬﺎﻱ ﺗﺤﻘﻖ ﻳﺎﻓﺘﻪ ﺍﺯ ﻃﺮﻳﻖ ﺛﺒﺖ ﺩﺭ ﺣﺴﺎﺏ ﺩﺍﺭﺍﻳـﻲ ﺑـﻪ ﺩﻭﺭﻩﻫـﺎﻱ‬ ‫ﺑﻌﺪ ﻣﻨﺘﻘﻞ ﻧﺸﻮﺩ، ﺑﺎﻳﺪ ﺿﺎﻳﻌﺎﺕ ﻋﺎﺩﻱ ﻭ ﻏﻴﺮﻋـﺎﺩﻱ ﺗﻔﻜﻴـﻚ ﺷـﻮﺩ. ﺷﻨﺎﺳـﺎﻳﻲ ﺿـﺎﻳﻌﺎﺕ‬ ‫ﻏﻴﺮﻋﺎﺩﻱ ﻣﺴﺘﻠﺰﻡ ﺑﺮﺭﺳﻲ ﻋﻤﻠﻜﺮﺩ ﺗﻮﻟﻴﺪﻛﻨﻨﺪﻩ ﺍﺳﺖ ﻛﻪ ﺑﺎ ﻣﻌﻴﺎﺭﻫﺎﻱ ﺁﻣﺎﺭﻱ ﻣﺘﻔـﺎﻭﺗﻲ ﺍﺯ‬ ‫ﻗﺒﻴﻞ ﻧﺮﺥ ﻛﺎﺭﺑﺮﻱ ﺩﺍﺭﺍﻳﻲ۱، ﻣﻴﺰﺍﻥ ﻣﺤﺼﻮﻝ ﺩﺭ ﻫﻜﺘﺎﺭ ﻭ ﻧﺮﺥ ﻣﺼﺮﻑ ﺳﻤﻮﻡ ﺩﻓـﻊ ﺁﻓـﺎﺕ‬ ‫‪1­Utilization Rate‬‬
  • 23. ‫ﻧﺒـﺎﺗﻲ ﺍﻧـﺪﺍﺯﻩﮔﻴـﺮﻱ ﻣـﻲﺷـﻮﺩ. ﻣﻴـﺎﻧﮕﻴﻦ ﺑﺮﺩﺍﺷـﺖ ﻣﺤﺼـﻮﻝ ﻣﻨﻄﻘـﻪ، ﺗﺠـﺎﺭﺏ ﺳـﺎﻳﺮ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ـ‬ ‫ﺗﻮﻟﻴﺪﻛﻨﻨﺪﮔﺎﻥ ﻫﻤﺎﻥ ﻣﺤﺼﻮﻝ ﻳﺎ ﻣﺤﺼﻮﻻﺕ ﻣﺸﺎﺑﻪ ﺩﺭ ﻣﺤﻴﻂ ﻗﺎﺑﻞ ﻣﻘﺎﻳﺴـﻪ ﻭ ﺍﺳـﺘﻔﺎﺩﻩ‬ ‫ﺍﺯ ﻛﺎﺭﺷﻨﺎﺳﻲ ﺍﺯ ﻋﻮﺍﻣﻠﻲ ﺍﺳﺖ ﻛﻪ ﻣﻴﺘﻮﺍﻧﺪ ﺩﺭ ﺗﻌﻴﻴﻦ ﺳﻄﺢ ﻋﻤﻠﻜﺮﺩ ﻋـﺎﺩﻱ ﺑـﻪ ﻛـﺎﺭ ﺭﻭﺩ.‬ ‫ﺗﺸﺨﻴﺺ ﺿﺎﻳﻌﺎﺕ ﻏﻴﺮﻋﺎﺩﻱ ﺩﺍﺭﺍﻳﻴﻬﺎﻱ ﻛﺸﺎﻭﺭﺯﻱ ﻣﻤﻜﻦ ﺍﺳﺖ ﺑﻪ ﺩﺍﻧﺶ ﻋﻤﻮﻣﻲ ﺩﺭﺑﺎﺭﻩ‬ ‫ﻧﺮﺥ ﺿﺎﻳﻌﺎﺕ ﻋﺎﺩﻱ ﻧﻴﺎﺯﻣﻨﺪ ﺑﺎﺷﺪ. ﺩﺭﺍﻳﻦ ﻣﻮﺭﺩ ﻻﺯﻡ ﻧﻴﺴـﺖ ﺭﻭﺵ ﺣﺴـﺎﺑﺪﺍﺭﻱ ﺟﺪﺍﮔﺎﻧـﻪ‬ ‫ﺍﻱ ﺟﻬﺖ ﻧﮕﻬﺪﺍﺭﻱ ﺣﺴﺎﺏ ﺿﺎﻳﻌﺎﺕ ﻋﺎﺩﻱ ﺑﻪ ﻛﺎﺭ ﮔﺮﻓﺘﻪ ﺷﻮﺩ. ﻫﻨﮕـﺎﻡ ﻭﻗـﻮﻉ ﺿـﺎﻳﻌﺎﺕ‬ ‫ﻏﻴﺮﻋﺎﺩﻱ ﺩﺭ ﻳﻚ ﺳﺎﻝ ﺑﺨﺼﻮﺹ، ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷـﺪﻩ ﻣﺴـﺘﻬﻠﻚ ﻧﺸـﺪﻩ ﺗﻤﺎﻣـﺎً ﺑﺎﻳـﺪ ﺑـﻪ‬ ‫ﺣﺴﺎﺏ ﻫﺰﻳﻨﻪ ﺟﺎﺭﻱ ﺩﻭﺭﻩ ﻋﻤﻠﻴﺎﺗﻲ ﻣﻨﻈﻮﺭ ﺷﻮﺩ.)ﻗﻮﺍﻣﻲ،۸۷۳۱: ۰۱ـ۹(‬ ‫۵۱ـ ﺍﻓﺖ ﻳﺎ ﺭﻛﻮﺩ ﺗﻮﻟﻴﺪ‬ ‫ﺑﻪ ﻣﻨﻈﻮﺭ ﻣﺤﺎﺳﺒﻪ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺤﺼﻮﻻﺕ ﺯﺭﺍﻋﻲ ﻻﺯﻡ ﺍﺳـﺖ ﺣـﺪﺍﻗﻞ ﻣﻴـﺰﺍﻥ‬ ‫ﺗﻮﻟﻴﺪ ﻣﺘﻌﺎﺭﻑ ﺯﻣﻴﻨﻬﺎﻱ ﺯﺭﺍﻋﻲ ﺑﺮﺍﺳﺎﺱ ﺷﺮﺍﻳﻂ ﺍﻗﻠﻴﻤﻲ، ﺑﺎﻓﺖ ﻭ ﺟﻨﺲ ﺧﺎﻙ، ﺑﻪ ﺗﻔﻜﻴﻚ‬ ‫ﺍﻧﻮﺍﻉ ﻣﺤﺼﻮﻻﺕ ﻗﺎﺑﻞ ﻛﺸﺖ ﻭ ﺑﺮﺍﺳـﺎﺱ ﻛﺎﺭﺷﻨﺎﺳـﻲ ﺗﻌﻴـﻴﻦ ﺷـﻮﺩ. ﭼﻨﺎﻧﭽـﻪ ﺭﺍﻧـﺪﻣﺎﻥ‬ ‫ﻣﺤﺼﻮﻻﺕ ﺗﻮﻟﻴﺪﻱ ﺩﺭ ﻭﺍﺣﺪ ﺳﻄﺢ ﺍﺯ ﺣﺪﺍﻗﻞ ﻣﻘﺪﺍﺭ ﻣﺘﻌـﺎﺭﻑ ﺗﻌﻴـﻴﻦ ﺷـﺪﻩ ﻛﻤﺘـﺮ ﺷـﻮﺩ‬ ‫ﺗﻔﺎﻭﺕ ﺑﻌﻨﻮﺍﻥ ﺍﻓﺖ ﻏﻴﺮﻋﺎﺩﻱ ﺗﻮﻟﻴﺪﻱ ﺗﻠﻘﻲ ﻣﻲﺷﻮﺩ. ﺑﻪ ﻣﻨﻈﻮﺭ ﻣﺤﺎﺳﺒﻪ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺍﻓـﺖ‬ ‫ﻏﻴﺮ ﻋﺎﺩﻱ ﻭ ﻳﺎ ﺭﻛﻮﺩ ﺗﻮﻟﻴﺪ، ﻫﺰﻳﻨﻪﻫﺎﻱ ﺗﻮﻟﻴﺪ ﺭﺍ ﺑﺮﺣﺪﺍﻗﻞ ﻣﻘﺪﺍﺭ ﻣﺘﻌﺎﺭﻑ ﺗﻮﻟﻴﺪ ﻣﺤﺼـﻮﻝ‬ ‫ﻣﻮﺭﺩ ﻧﻈﺮ ﺗﻘﺴﻴﻢ ﻣﻲﻧﻤﺎﻳﻴﻢ. ﺣﺎﺻﻞ ﻧﺴﺒﺖ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻳﻚ ﻭﺍﺣﺪ ﻣﺤﺼﻮﻝ ﺗﻮﻟﻴﺪﻱ‬ ‫ﺩﺭ ﺷﺮﺍﻳﻂ ﺣﺪﺍﻗﻞ ﺗﻮﻟﻴﺪ ﻣﺘﻌﺎﺭﻑ ﺧﻮﺍﻫﺪ ﺑﻮﺩ، ﺑﻪ ﻣﻨﻈﻮﺭ ﺗﻌﻴﻴﻦ ﺳـﻬﻢ ﻫﺰﻳﻨـﻪﻫـﺎﻱ ﺭﻛـﻮﺩ‬ ‫ﺗﻮﻟﻴﺪ، ﻣﻘﺪﺍﺭ ﺍﻓﺖ ﻏﻴﺮﻋﺎﺩﻱ ﻳﺎ ﺭﻛﻮﺩ ﺗﻮﻟﻴﺪ ﺭﺍ ﺩﺭ ﺑﻬﺎﻱﺗﻤﺎﻡ ﺷـﺪﻩ ﻳـﻚ ﻭﺍﺣـﺪ ﻣﺤﺼـﻮﻝ‬ ‫ﺗﻮﻟﻴﺪﻱ ﺩﺭ ﺷﺮﺍﻳﻂ ﺣﺪﺍﻗﻞ ﺗﻮﻟﻴﺪ ﻣﺘﻌﺎﺭﻑ ﺿﺮﺏ ﻣﻲﻛﻨﻴﻢ.ﺩﺭ ﭘﺎﻳﺎﻥ ﺩﻭﺭﻩ ﻣﺎﻟﻲ ﻻﺯﻡ ﺍﺳـﺖ‬ ‫ﻣﺒﻠﻎ ﺭﻛﻮﺩ ﺗﻮﻟﻴﺪ ﺑﺮﺍﺳﺎﺱ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻭﺍﻗﻌﻲ ﺗﻌﺪﻳﻞ ﺷﻮﺩ.‬
  • 24. ‫253‬ ‫۶۱ـ ﺷﻨﺎﺳﺎﻳﻲ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺟﺬﺏ ﻧﺸﺪﻩ ﺩﺭ ﺗﻮﻟﻴﺪ‬ ‫ﺑﻪ ﻣﻨﻈﻮﺭ ﺩﺳﺘﻴﺎﺑﻲ ﺑﻪ ﺑﻬﺎﻱﺗﻤﺎﻡ ﺷﺪﺓ ﻭﺍﻗﻌﻲ ﻣﺤﺼﻮﻻﺕ ﺗﻮﻟﻴﺪﻱ ﻻﺯﻡ ﺍﺳﺖ، ﻗﺒـﻞ‬ ‫ﺍﺯ ﺗﻌﺪﻳﻞ ﻧﺮﺧﻬﺎﻱ ﺍﺳﺘﺎﻧﺪﺍﺭﺩ ﻧﺴﺒﺖ ﺑﻪ ﺷﻨﺎﺳﺎﻳﻲ ﻭ ﺧﺎﺭﺝ ﻧﻤﻮﺩﻥ ﺍﻳﻦ ﻫﺰﻳﻨﻪﻫﺎ ﻛﻪ ﻣﻤﻜـﻦ‬ ‫ﺍﺳﺖ ﺑﻪ ﻋﻠﺖ ﺗﻮﻗﻔﺎﺕ ﻏﻴﺮﻋﺎﺩﻱ ﻭ ﻳﺎ ﻋﺪﻡ ﺍﺳﺘﻔﺎﺩﻩ ﻛﺎﻣﻞ ﺍﺯ ﻧﻴﺮﻭﻫﺎﻱ ﺍﻧﺴﺎﻧﻲ ﻭ ﺍﻣﻜﺎﻧـﺎﺕ‬ ‫ﺳﺮﻣﺎﻳﻪﺍﻱ ﺍﻳﺠﺎﺩ ﺷﺪﻩ ﺑﺎﺷﻨﺪ، ﺍﻗﺪﺍﻡ ﻧﻤﻮﺩ. ﺷﻨﺎﺳﺎﻳﻲ ﺍﻳﻦ ﻫﺰﻳﻨﻪﻫﺎ ﺍﺯ ﺳـﻪ ﻃﺮﻳـﻖ ﺍﻣﻜـﺎﻥ‬ ‫ﭘﺬﻳﺮ ﺍﺳﺖ:‬ ‫ﺍﻟﻒ – ﻣﻘﺎﻳﺴﻪ ﻣﻘﺎﺩﻳﺮﺗﻮﻟﻴﺪﻱ ﺑﺎ ﻇﺮﻓﻴﺖ ﻗﺎﺑﻞ ﺩﺳﺘﺮﺳﻲ‬ ‫ﺏ ـ ﺷﻨﺎﺳﺎﻳﻲ ﺩﻭﺭﻩ ﻫﺎﻱ ﺗﻮﻗﻒ ﺗﻮﻟﻴﺪ ﻧﺎﺷﻲ ﺍﺯ ﻋﺪﻡ ﻭﺟﻮﺩ ﺑﺮﻧﺎﻣﻪ ﻭ ﺩﺳﺘﻮﺭ ﻛﺎﺭ‬ ‫ﺝ ـ ﺷﻨﺎﺳﺎﻳﻲ ﺯﻣﺎﻧﻬﺎﻱ ﺗﻮﻗـﻒ ﻭ ﻳـﺎ ﺑﻼﺍﺳـﺘﻔﺎﺩﻩ ﺑـﺎﻗﻲ ﻣﺎﻧـﺪﻥ ﻧﻴﺮﻭﻫـﺎﻱ‬ ‫ﺍﻧﺴﺎﻧﻲ ﻭ ﺍﻣﻜﺎﻧﺎﺕ ﺗﻮﻟﻴﺪﻱ ﺍﺯ ﻃﺮﻳﻖ ﮔﺰﺍﺭﺷﺎﺕ ﺗﻮﻟﻴﺪ ﻭ ﻓﻌﺎﻟﻴﺖ ﻭﺍﺣﺪﻫﺎ‬ ‫ﻫﻤﻮﺍﺭﻩ ﻣﺸﺎﻫﺪﻩ ﻣﻲ ﺷﻮﺩ ﻛﻪ ﺗﻤﺎﻡ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺍﻋﻼﻡ ﺷﺪﻩ ﺑﺮ ﺭﻭﻱ ﻣﺤﺼـﻮﻻﺕ ﺑـﻪ‬ ‫ﻃﻮﺭ ﻛﺎﻣﻞ ﻭ ﻳﺎ ﻗﺴﻤﺘﻲ ﺟﺬﺏ ﺑﺮ ﺗﻮﻟﻴﺪ ﻧﻤﻲﺷﻮﺩ. ﭘﺲ ﻣﻲﺑﺎﻳﺴﺖ ﺍﻳﻦ ﻣﻮﺍﺭﺩ ﺭﺍ ﺷﻨﺎﺳـﺎﻳﻲ‬ ‫ﻧﻤﻮﺩﻩ ﻭ ﺩﺭ ﺟﻬﺖ ﻣﺤﺎﺳﺒﻪ ﺁﻥ ﻭ ﺧﺎﺭﺝ ﻧﻤﻮﺩﻥ ﺍﺯ ﺣﺴﺎﺏ ﺑﻬﺎﻱﺗﻤـﺎﻡ ﺷـﺪﻩ ﺍﻗـﺪﺍﻡ ﻧﻤـﻮﺩ.‬ ‫ﺯﻳﺮﺍ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﻣﺤﺴﻮﺏ ﻧﻤﻲﺷـﻮﺩ. ﻋﻤـﺪﻩ ﻫﺰﻳﻨـﻪﻫـﺎﻱ ﺟـﺬﺏ ﻧﺸـﺪﻩ ﺩﺭ ﻭﺍﺣـﺪﻫﺎﻱ‬ ‫ﻛﺸﺎﻭﺭﺯﻱ ﻣﺮﺑﻮﻁ ﺑﻪ ﺩﻭﺭﻩﻫﺎﻱ ﺗﻮﻗﻒ ﺗﻮﻟﻴﺪ ﻧﺎﺷﻲ ﺍﺯ ﻋﺪﻡ ﻭﺟـﻮﺩ ﺑﺮﻧﺎﻣـﻪ ﻭ ﺩﺳـﺘﻮﺭ ﻛـﺎﺭ‬ ‫ﻣﻲﺑﺎﺷﺪ ﻛﻪ ﺍﺯ ﻃﺮﻳﻖ ﺑﺮﺭﺳﻲ ﺑﺮﻧﺎﻣﻪ ﺗﻮﻟﻴﺪ ﺷﻨﺎﺳﺎﻳﻲ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻓﻮﻕ ﺍﻣﻜﺎﻥ ﭘﺬﻳﺮ ﺍﺳـﺖ.‬ ‫ﺍﺯ ﻃﺮﻑ ﺩﻳﮕﺮ ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﻗﺎﺑﻠﻴﺖ ﺳﺮﻳﻊ ﻧﻘـﻞ ﻭ ﺍﻧﺘﻘـﺎﻝ ﻛـﺎﺭﮔﺮﺍﻥ ﺍﺯ ﻭﺍﺣـﺪﻫﺎﻱ ﺗﻮﻟﻴـﺪﻱ‬ ‫ﺭﺍﻛﺪ ﻭ ﺑﻼ ﺍﺳﺘﻔﺎﺩﻩ ﺑﻪ ﻭﺍﺣﺪﻫﺎﻱ ﻓﻌﺎﻝ ﺩﻳﮕﺮ ﻛﻪ ﻣﻮﺟﺐ ﻋﺪﻡ ﺗﺎﻣﻴﻦ ﻧﻴﺮﻭﻱ ﺍﻧﺴـﺎﻧﻲ ﻻﺯﻡ‬ ‫ﺟﻬﺖ ﺍﻧﺠﺎﻡ ﺗﻮﻟﻴﺪ ﺑﺎ ﺗﻤﺎﻣﻲ ﺍﻣﻜﺎﻧﺎﺕ ﺳﺮﻣﺎﻳﻪﺍﻱ ﻭ ﺩﺭ ﻇﺮﻓﻴـﺖ ﻛﺎﻣـﻞ ﮔﺮﺩﻳـﺪﻩ ﻭ ﺑـﺪﻳﻦ‬ ‫ﺗﺮﺗﻴﺐ ﻫﺰﻳﻨﻪﻫﺎﻳﻜﺎﺭﮔﺮﻱ ﻧﺎﺷﻲ ﺍﺯ ﻋﺪﻡ ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﻇﺮﻓﻴﺖ ﻛﺎﻣﻞ ﻭﺟﻮﺩ ﻧـﺪﺍﺭﺩ. ﻫﻤﭽﻨـﻴﻦ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﻧﺎﺷﻲ ﺍﺯ ﻋﺪﻡ ﺍﺳﺘﻔﺎﺩﻩ ﻛﺎﻣﻞ ﺍﺯ ﺗﺄﺳﻴﺴﺎﺕ ﻭ ﺍﻣﻜﺎﻧﺎﺕ ﺳـﺮﻣﺎﻳﻪ ﺍﻱ ﺷـﺮﻛﺘﻬﺎﻱ‬ ‫ﻛﺸﺎﻭﺭﺯﻱ ﻧﺎﭼﻴﺰ ﻭ ﻏﻴﺮﻗﺎﺑﻞ ﺍﻫﻤﻴﺖ ﺍﺳﺖ.‬
  • 25. ‫ﺩﺭ ﻫﺮ ﺣﺎﻝ ﺩﺭ ﺻﻮﺭﺕ ﻭﻗﻮﻉ ﻭ ﺍﻋﻼﻡ ﺗﻮﻗﻔﺎﺕ ﻏﻴﺮ ﻋﺎﺩﻱ ﺍﺯ ﻃﺮﻑ ﻣﺴﺌﻮﻟﻴﻦ ﺗﻮﻟﻴـﺪ‬ ‫ﻛﻪ ﻣﻤﻜﻦ ﺍﺳﺖ ﺑﺮ ﺍﺛﺮ ﺑﺮﻭﺯ ﻣﺨﺎﻃﺮﺍﺗﻲ ﺩﺭ ﺍﻣﻮﺭ ﺗﻮﻟﻴﺪﻱ ﺷﺮﻛﺖ ﻓﺮﺍﻫﻢ ﺁﻣﺪﻩ ﺑﺎﺷـﺪ، ﻻﺯﻡ‬ ‫ﺍﺳﺖ ﺑﺮﺍﺳﺎﺱ ﮔﺰﺍﺭﺷﺎﺕ ﻭ ﺻﻮﺭﺗﺠﻠﺴﺎﺕ ﻣﻮﺭﺩﻱ ﻧﺴﺒﺖ ﺑـﻪ ﺷﻨﺎﺳـﺎﻳﻲ ﺁﻧﻬـﺎ ﻭ ﻣﺤﺎﺳـﺒﻪ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﻧﺎﺷﻲ ﺍﺯ ﺗﻮﻗﻔﺎﺕ ﻏﻴﺮﻋﺎﺩﻱ ﻭ ﻳـﺎ ﻋـﺪﻡ ﺍﺳـﺘﻔﺎﺩﻩ ﻛﺎﻣـﻞ ﺍﺯ ﻧﻴـﺮﻭﻱ ﺍﻧﺴـﺎﻧﻲ ﻭ‬ ‫ﺍﻣﻜﺎﻧﺎﺕ ﺳﺮﻣﺎﻳﻪ ﺍﻱ ﺍﻗﺪﺍﻡ ﻭ ﻗﺒﻞ ﺍﺯ ﺗﻌﻴﻴﻦ ﺑﻬـﺎﻱ ﺗﻤـﺎﻡ ﺷـﺪﻩ ﻭﺍﻗﻌـﻲ ﻣﺤﺼـﻮﻻﺕ ﻫـﺮ‬ ‫ﻣﺮﺣﻠﻪ ﺍﻳﻦ ﻫﺰﻳﻨﻪﻫﺎ ﺍﺯ ﺳﺮﻓﺼﻠﻬﺎﻱ ﻣﺮﻛﺰ ﻣﺮﺑﻮﻃﻪ ﺧﺎﺭﺝ ﻭ ﺩﺭ ﺣﺴـﺎﺑﻬﺎﻱ ﺳـﻮﺩ ﻭ ﺯﻳـﺎﻧﻲ‬ ‫ﺳﺎﻝ ﻭﻗﻮﻉ ﻣﻨﻌﻜﺲ ﮔﺮﺩﻧﺪ.‬ ‫۷۱ـ ﺗﻌﻴﻴﻦ ﺗﺄﺛﻴﺮ ﺭﻃﻮﺑﺖ ﺩﺭ ﻣﻴﺰﺍﻥ ﺗﻮﻟﻴﺪ‬ ‫ﺑﻪ ﻣﻨﻈﻮﺭ ﺗﻌﻴﻴﻦ ﻣﻘـﺪﺍﺭ ﻭﺍﻗﻌـﻲ ﻣﺤﺼـﻮﻝ ﺗﻮﻟﻴـﺪﻱ ﻭ ﻣﺤﺎﺳـﺒﻪ ﺑﻬـﺎﻱﺗﻤـﺎﻡ ﺷـﺪﻩ‬ ‫ﻣﺤﺼﻮﻝ ﺗﻮﻟﻴﺪﻱ، ﺩﺭ ﺻﻮﺭﺗﻲ ﻛﻪ ﺭﻃﻮﺑﺖ ﻃﺒﻖ ﺗﻌﺮﻓﻪﻫﺎﻱ ﺗﻌﻴﻴﻦ ﺷﺪﻩ ﺩﺭ ﺣﺪ ﻣﺘﻌﺎﺭﻑ ﻭ‬ ‫ﻳﺎ ﻛﻤﺘﺮ ﺍﺯ ﺁﻥ ﺑﺎﺷﺪ ﻣﻘﺪﺍﺭ ﺭﻃﻮﺑﺖ ﻣﺤﺼﻮﻝ ﺗﻮﻟﻴﺪﻱ ﻧﻴﺰ ﺑﻌﻨﻮﺍﻥ ﺑﺨﺸﻲ ﺍﺯ ﻭﺯﻥ ﻣﺤﺼـﻮﻝ‬ ‫ﺗﻮﻟﻴﺪﻱ ﺗﻠﻘﻲ ﻣﻲﮔﺮﺩﺩ، ﻭﻟﻲ ﭼﻨﺎﻧﭽﻪ ﻣﻘﺪﺍﺭ ﺭﻃﻮﺑﺖ ﺍﺯ ﺣﺪ ﻣﺘﻌـﺎﺭﻑ ﺗﻌﻴـﻴﻦ ﺷـﺪﻩ ﺗﺠـﺎﻭﺯ‬ ‫ﻧﻤﺎﻳﺪ ﻭﺯﻥ ﺭﻃﻮﺑﺖ ﻣﺬﻛﻮﺭ ﺍﺯ ﻭﺯﻥ ﻛﻞ ﻣﺤﺼﻮﻝ ﺗﻮﻟﻴﺪﻱ ﻛﺴﺮ ﻣﻲﮔﺮﺩﺩ ﺩﺭ ﻫـﺮ ﺻـﻮﺭﺕ‬ ‫ﺑﻬﺎﻱﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺤﺼﻮﻝ ﺗﻮﻟﻴﺪﻱ ﺍﺯ ﺗﻘﺴﻴﻢ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺗﻮﻟﻴـﺪ ﺑـﺮ ﻭﺯﻥ ﻗﺎﺑـﻞ ﻗﺒـﻮﻝ ﺑـﻪ‬ ‫ﺩﺳﺖ ﻣﻲﺁﻳﺪ.‬ ‫۸۱ـ ﻇﺮﻓﻴﺖ ﺑﻼﺍﺳﺘﻔﺎﺩﻩ ﻭ ﻇﺮﻓﻴﺖ ﺍﺿﺎﻓﻲ‬ ‫ﻇﺮﻓﻴﺖ ﺑﻼﺍﺳﺘﻔﺎﺩﻩ ﺩﺭ ﺍﺛﺮ ﻋﺪﻡ ﺍﺳﺘﻔﺎﺩﻩ ﻣﻮﻗﺖ ﺍﺯ ﺗﺴﻬﻴﻼﺕ ﺑﻌﻠـﺖ ﻛـﺎﻫﺶ ﺗﻘﺎﺿـﺎ‬ ‫ﺑﺮﺍﻱ ﻣﺤﺼﻮﻝ ﻭﺍﺣﺪ ﺗﺠﺎﺭﻱ ﺑﻪ ﻭﺟﻮﺩ ﻣﻲﺁﻳﺪ. ﺩﺭ ﺻﻮﺭﺗﻴﻜﻪ، ﻇﺮﻓﻴﺖ ﺍﺿﺎﻓﻲ ﻣﺮﺑـﻮﻁ ﺑـﻪ‬
  • 26. ‫453‬ ‫ﺁﻥ ﻗﺴﻤﺖ ﺍﺯ ﺗﺴﻬﻴﻼﺕ ﺍﺳﺖ ﻛﻪ ﻣﻮﺭﺩ ﺍﺳﺘﻔﺎﺩﻩ ﻗﺮﺍﺭ ﻧﮕﺮﻓﺘﻪ ﻭ ﻻﺯﻡ ﻧﻴﺴﺘﻨﺪ. ﺻﺮﻓﺎً ﻋـﺪﻡ‬ ‫ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﺗﺴﻬﻴﻼﺕ ﻛﺎﺭﺧﺎﻧﻪ ﻧﻤﻲﺗﻮﺍﻧﺪ ﺑﻴﺎﻧﮕﺮ ﻇﺮﻓﻴﺖ ﺑﻼ ﺍﺳﺘﻔﺎﺩﻩ ﺑﺎﺷﺪ ﭼﻮﻥ ﻣـﺪﻳﺮﻳﺖ‬ ‫ﻣﻤﻜﻦ ﺍﺳﺖ ﺗﺴﻬﻴﻼﺕ ﺑﺰﺭﮔﺘﺮﻱ ﺍﺯ ﺁﻧﭽﻪ ﻣﻮﺭﺩ ﻧﻴﺎﺯ ﺑﻮﺩﻩ ﺧﺮﻳﺪﺍﺭﻱ ﻛﺮﺩﻩ ﻛـﻪ ﺍﻳـﻦ ﺑﻴـﺎﻥ‬ ‫ﻛﻨﻨﺪﻩ ﻇﺮﻓﻴﺖ ﺍﺿﺎﻓﻲ ﺍﺳﺖ. ﻫﺰﻳﻨﻪ ﻇﺮﻓﻴﺖ ﺑﻼﺍﺳﺘﻔﺎﺩﻩ ﺟﺰﻭ ﺑﻬﺎﻱﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺤﺼـﻮﻝ ﻭ‬ ‫ﻫﺰﻳﻨﻪ ﻣﺮﺑﻮﻁ ﺑﻪ ﻇﺮﻓﻴﺖ ﺍﺿﺎﻓﻲ ﺟﺰﻭ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺩﻭﺭﻩ ﻣﻲﺑﺎﺷﺪ.‬ ‫۹۱ـ ـ ﻧﺤ ـﻮﻩ ﻋﻤ ـﻞ ﺍﻗ ـﻼﻡ ﻣﻮﺟ ـﻮﺩﻱ  ‪(  Farm  Financial  Standards‬‬ ‫ـ‬ ‫ـ ـ‬ ‫ـ‬ ‫23:7991,‪council‬ـ)53‬ ‫ﺩﺭ ﺣﺎﻟﺖ ﻋﻤﻮﻣﻲ، ۱‪ GAAP‬ﻣﻠﺰﻡ ﻧﻤﻮﺩﻩ ﻛﻪ ﻣﻮﺟﻮﺩﻳﻬﺎ ﺑﻪ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﺍﺭﺯﻳﺎﺑﻲ‬ ‫ﺷﻮﻧﺪ ﺑﺠﺰ ﺯﻣﺎﻧﻲ ﻛﻪ ﺍﺭﺯﺵ ﺑﺎﺯﺍﺭ ﻛﺎﻻﻫﺎ ﻛﻤﺘﺮ ﺍﺯ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﺁﻧﻬﺎ ﻣﻲﺑﺎﺷـﺪ ﺩﺭ ﺍﻳـﻦ‬ ‫ﺣﺎﻟﺖ ﻣﻮﺟﻮﺩﻳﻬﺎ ﺑﺎﻳﺪ ﺑﻪ ﺍﺭﺯﺵ ﺑﺎﺯﺍﺭ ﺁﻧﻬﺎ ﺍﺭﺯﺷﮕﺬﺍﺭﻱ ﺷﻮﻧﺪ )ﻳﻌﻨﻲ, ﺍﻗﻞ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷـﺪﻩ‬ ‫ﻳﺎ ﻗﻴﻤﺖ ﺑﺎﺯﺍﺭ(.‬ ‫ﻣﻮﺟﻮﺩﻳﻬﺎﻱ ﻛﺎﻻﻱ ﺩﺭ ﻭﺍﺣﺪﻫﺎﻱ ﻛﺸﺎﻭﺭﺯﻱ ﻋﺒﺎﺭﺗﻨﺪ ﺍﺯ:‬ ‫۹۱ـ۱ـ ﻣﻮﺟﻮﺩﻳﻬﺎﻱ ﺗﻮﻟﻴﺪ ﺷﺪﻩ / ﺑﺮﺩﺍﺷﺖ ﺷﺪﻩ ﺑﺮﺍﻱ ﻓﺮﻭﺵ‬ ‫ﺗﻮﻟﻴﺪﻛﻨﻨــﺪﮔﺎﻥ ﻣﺤﺼــﻮﻻﺕ ﻛﺸــﺎﻭﺭﺯﻱ ﻣﻤﻜــﻦ ﺍﺳــﺖ ﻣﻮﺟﻮﺩﻳﻬــﺎﻱ‬ ‫ﻣﺤﺼﻮﻻﺕ ﺑﺮﺩﺍﺷﺖ ﺷﺪﻩ ﻭ ﺍﺣﺸﺎﻡ ﻧﮕﻬﺪﺍﺭﻱ ﺷﺪﻩ ﺟﻬﺖ ﻓﺮﻭﺵ ﺭﺍ ﺯﻣـﺎﻧﻲ ﻛـﻪ‬ ‫ﺗﻤﺎﻡ ﺷﺮﺍﻳﻂ ﺯﻳﺮ ﺭﺍ ﺩﺍﺭﺍ ﺑﺎﺷﻨﺪ ﺑﻪ ﺧﺎﻟﺺ ﺍﺭﺯﺵ ﺑﺎﺯﻳﺎﻓﺘﻨﻲ ﻗﻴﻤﺖﮔﺬﺍﺭﻱ ﻛﻨﻨﺪ:‬ ‫ﯼﺭﺍﺪﺑﺎﺴﺣ ﻩﺪﺷ ﻪﺘﻓﺮﻳﺬﭘ ﻝﻮﺻﺍ - ۱‬
  • 27. ‫۱. ﻗﻴﻤﺖ ﺑﺎﺯﺍﺭ ﻗﺎﺑﻞ ﺍﺗﻜﺎء ﺗﻌﻴﻴﻦ ﺷﺪﻧﻲ ﻭ ﺗﺤﻘﻖ ﭘﺬﻳﺮ‬ ‫۲. ﻫﺰﻳﻨﻪﻫﺎﻱ ﻛﻨﺎﺭﮔﺬﺍﺭﻱ )ﻓﺮﻭﺵ( ﺑﻲ ﺍﻫﻤﻴﺖ ﻭ ﻗﺎﺑﻞ ﭘﻴﺶﺑﻴﻨﻲ‬ ‫۳. ﺩﺭ ﺩﺳﺘﺮﺱ ﺑﻮﺩﻥ ﺑﺮﺍﻱ ﺗﺤﻮﻳﻞ ﻓﻮﺭﻱ ﺑﻪ ﺧﺮﻳﺪﺍﺭ‬ ‫۹۱ـ۲ـ ﻣﻮﺟﻮﺩﻳﻬﺎﻱ ﺗﻮﻟﻴﺪ ﺷﺪﻩ/ ﺑﺮﺩﺍﺷﺖ ﺷﺪﻩ ﺑﺮﺍﻱ ﺗﻮﻟﻴﺪ ﻣﺠﺪﺩ‬ ‫ﻣﻮﺟﻮﺩﻳﻬﺎﻱ ﺍﻳﻦ ﻃﺒﻘﻪ ﺑﺎﻳﺪ ﺑﻪ ﺍﻗﻞ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻳﺎ ﻗﻴﻤﺖ ﺑﺎﺯﺍﺭ ﺍﺭﺯﻳﺎﺑﻲ‬ ‫ﺷﻮﻧﺪ، ﭼﻮﻥ ﺍﺭﺯﻳﺎﺑﻲ ﺍﻳﻦ ﺍﻗﻼﻡ ﺑﻪ ﺑﻬﺎﻱ ﺑﺎﺯﺍﺭ، ﺑﻪ ﻋﻠﺖ ﺍﻳﻦ ﻛﻪ ﺩﺭﺁﻣـﺪ ﺑـﺎﻻﻳﻲ ﺭﺍ‬ ‫ﻧﺸﺎﻥ ﻣﻲﺩﻫﺪ، ﺑﻪ ﻃﻮﺭ ﺑﺎﻟﻘﻮﻩ ﻋﻤﻠﻜﺮﺩ ﻣﺎﻟﻲ ﻋﻤﻠﻴـﺎﺕ ﻛﺸـﺎﻭﺭﺯﻱ ﺭﺍ ﻏﻴﺮﻃﺒﻴﻌـﻲ‬ ‫ﻧﺸﺎﻥ ﻣﻲﺩﻫﺪ.‬ ‫۹۱ـ۳ـ ﻣﻮﺟﻮﺩﻳﻬﺎﻱ ﺧﺮﻳﺪﺍﺭﻱ ﺷﺪﻩ ﺑﺮﺍﻱ ﻓﺮﻭﺵ ﻣﺠﺪﺩ‬ ‫ﺍﻳﻦ ﻃﺒﻘﻪ ﺷﺎﻣﻞ ﻣﻲﺷﻮﺩ ﻣﻮﺟﻮﺩﻳﻬـﺎﻱ ﺭﺍ ﻛـﻪ ﺗﻮﻟﻴـﺪﻛﻨﻨـﺪﮔﺎﻥ ﻭﺍﺣـﺪﻫﺎﻱ‬ ‫ﻛﺸﺎﻭﺭﺯﻱ ﺁﻧﻬﺎ ﺭﺍ ﺑﻌﻨﻮﺍﻥ ﻣﻮﺍﺩ ﺧﺎﻡ ﻳﺎ ﺑﻌﻨـﻮﺍﻥ ﻛـﺎﻻﻱ ﺳـﺎﺧﺘﻪ ﺷـﺪﻩ ﺧﺮﻳـﺪﺍﺭﻱ‬ ‫ﻣﻲﻛﻨﻨﺪ. ﻣﻮﺟﻮﺩﻳﻬﺎﻱ ﺧﺮﻳـﺪﺍﺭﻱ ﺷـﺪﻩ ﺩﺭ ﺍﻳـﻦ ﻃﺒﻘـﻪ ﺑـﻪ ﺑﻬـﺎﻱ ﺟـﺎﺭﻱ ﺑـﺎﺯﺍﺭ‬ ‫ﺍﺭﺯﺷﮕﺬﺍﺭﻱ ﻣﻲﺷﻮﻧﺪ.‬ ‫۹۱ـ۴ـ ﻣﻮﺟﻮﺩﻳﻬﺎﻱ ﺧﺮﻳﺪﺍﺭﻱ ﺷﺪﻩ ﺑﺮﺍﻱ ﺍﺳﺘﻔﺎﺩﻩ ﺩﺭ ﻓﺮﺍﻳﻨﺪ ﺗﻮﻟﻴﺪ‬ ‫ﺍﻳﻦ ﻃﺒﻘﻪ ﺷﺎﻣﻞ ﺑﺬﺭ، ﻛﻮﺩ، ﺳﻢ ﻭ ﺩﻳﮕﺮ ﻣﻠﺰﻭﻣﺎﺗﻲ ﻣﻲﺑﺎﺷﺪ ﻛﻪ ﺑﻌﺪﺍً ﺑﻌﻨﻮﺍﻥ‬ ‫ﻣﻮﺍﺩ ﺧﺎﻡ ﺩﺭ ﻓﺮﺍﻳﻨﺪ ﺗﻮﻟﻴﺪ ﺑﻪ ﻛﺎﺭ ﺧﻮﺍﻫﻨﺪ ﺭﻓﺖ. ﻃﺒﻖ‪ GAAP‬ﻣﻮﺟﻮﺩﻳﻬﺎﻱ ﺍﻳـﻦ‬ ‫ﻃﺒﻘﻪ ﺑﺎﻳﺪ ﺑﻪ ﺍﻗﻞ ﺑﻬﺎﻱ ﺗﻤﺎﻡ ﺷﺪﻩ ﻳـﺎ ﻗﻴﻤـﺖ ﺑـﺎﺯﺍﺭ ﺍﺭﺯﺷـﮕﺬﺍﺭﻱ ﺷـﻮﻧﺪ. ﻭﻟـﻲ‬
  • 28. ‫653‬ ‫ﺩﻳﺪﮔﺎﻩ۱ ‪ FFSC‬ﺍﻳﻦ ﺍﺳﺖ ﻛﻪ ﺍﻳﻦ ﺍﻗﻼﻡ ﺑـﻪ ﺑﻬـﺎﻱ ﺗﻤـﺎﻡ ﺷـﺪﻩ ﺍﺭﺯﺷـﮕﺬﺍﺭﻱ‬ ‫ﺷﻮﻧﺪ.‬ ‫۰۲ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺁﻣﺎﺩﻩﺳﺎﺯﻱ ﻭ ﺑﻬﺴﺎﺯﻱ ﺯﻣﻴﻦ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﺑﻬﺴﺎﺯﻱ ﺯﻣﻴﻦ ﻭ ﺗﺄﺳﻴﺴﺎﺕ ﻣﺮﺑﻮﻁ ﻋﻤﻮﻣﺎً ﺑﻪ ﺩﻭ ﮔـﺮﻭﻩ ﻛﻠـﻲ ﺩﺍﺋﻤـﻲ ﻭ‬ ‫ﻣﻮﻗﺘﻲ ﻃﺒﻘﻪﺑﻨﺪﻱ ﻣﻲﺷﻮﻧﺪ: )ﻗﻮﺍﻣﻲ،۸۷۳۱ : ۷۳ـ۶۳(‬ ‫۰۲ـ۱ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺑﻬﺴﺎﺯﻱ ﺩﺍﺋﻤﻲ ﺯﻣﻴﻦ‬ ‫ﺷﺎﻣﻞ ﻫﺰﻳﻨﻪ ﺑﺮﺭﺳﻲﻫﺎﻱ ﺍﻭﻟﻴﻪ ﺯﻣـﻴﻦ، ﺣـﻖ ﻣﺎﻟﻜﻴـﺖ، ﭘﺎﻛﺴـﺎﺯﻱ ﺯﻣـﻴﻦ‬ ‫ﺍﺯﻋﻠﻔﻬﺎﻱ ﻫﺮﺯ، ﺳﻨﮓ ﺭﻭﺑﻲ ﺯﻣﻴﻦ ﻭ ﺗﺴﻄﻴﺢ ﺍﺳﺖ. ﺍﻳﻦ ﻫﺰﻳﻨـﻪﻫـﺎ ﺑـﻪ ﺣﺴـﺎﺏ‬ ‫ﺑﻬﺎﻱﺗﻤﺎﻡ ﺷﺪﻩ ﺩﺍﺭﺍﻳﻴﻬﺎﻱ ﺛﺎﺑﺖ ﻣﻨﻈﻮﺭ ﻣﻲﺷﻮﺩ. ﻫﺰﻳﻨﻪﻫﺎﻱ ﻓﻮﻕ ﻧﺒﺎﻳﺪ ﻣﺸـﻤﻮﻝ‬ ‫ﺍﺳﺘﻬﻼﻙ ﻳﺎ ﻛﺎﻫﺶ ﺗﺪﺭﻳﺠﻲ ﺷﻮﺩ ﺯﻳﺮﺍ ﻛﻪ ﻋﻤﺮ ﻣﻔﻴﺪ ﺁﻥ ﻧﺎﻣﺸﺨﺺ ﺍﺳﺖ.‬ ‫۰۲ـ۲ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺑﻬﺴﺎﺯﻱ ﻣﻮﻗﺖ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻳﻲ ﻛﻪ ﺑﺎ ﮔﺬﺷﺖ ﺯﻣﺎﻥ ﻭ ﻳﺎ ﺩﺭ ﺍﺛﺮ ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﺯﻣﻴﻦ ﺍﺯ ﺍﺭﺯﺵ ﺁﻧﻬـﺎ‬ ‫ﻛﺎﺳﺘﻪ ﻣﻲﺷﻮﺩ، ﺭﺍ ﺷﺎﻣﻞ ﻣﻲﺷـﻮﻧﺪ. ﻣـﻮﺍﺭﺩﻱ ﻛـﻪ ﺟـﺰء ﺍﻳـﻦ ﮔﻮﻧـﻪ ﻫﺰﻳﻨـﻪﻫـﺎ‬ ‫ﻃﺒﻘﻪ ﺑﻨﺪﻱ ﻣﻲ ﺷﻮﺩ ﺩﺭ ﺑﺮﮔﻴﺮﻧﺪﻩ ﺳﻴﺴﺘﻤﻬﺎﻱ ﺯﻫﻜﺸﻲ ﻭ ﺗﻮﺯﻳﻊ ﺁﺏ، ﺣﺼﺎﺭﻛﺸﻲ‬ ‫ﻭ ﺳﻴﺴﺘﻢ ﻓﺎﺿﻼﺏ ﺍﺳﺖ. ﻋﻤﺮ ﻣﻔﻴﺪ ﺍﻳﻦ ﻗﺒﻴﻞ ﺗﺄﺳﻴﺴﺎﺕ ﺑﻪ ﻃﻮﺭ ﻣﻨﻄﻘﻲ ﺗﻌﻴـﻴﻦ‬ ‫ﺷﺪﻧﻲ ﺍﺳﺖ. ﻫﺰﻳﻨﻪﻫﺎﻱ ﺁﻣﺎﺩﻩﺳﺎﺯﻱ ﺑﺎ ﻋﻤﺮ ﻣﺤـﺪﻭﺩ ﺑﺎﻳـﺪ ﺑـﻪ ﺣﺴـﺎﺏ ﺩﺍﺭﺍﻳـﻲ‬ ‫ﻣﻨﻈﻮﺭ ﻭ ﻃﻲ ﻋﻤﺮ ﻣﻔﻴﺪ ﺁﻥ ﻣﺴﺘﻬﻠﻚ ﺷﻮﺩ .‬ ‫‪­Farm Financial Standards Council‬‬ ‫۱‬
  • 29. ‫۱۲ـ ﻛﺎﺷﺖ ﺟﺎﻧﺸﻴﻦ )ﻛﺎﺷﺖ ﻣﺠﺪﺩ ﻛﺎﻣﻞ(‬ ‫ﺍﻳﻦ ﮔﻴﺎﻫﺎﻥ ﻫﻨﮕﺎﻣﻲ ﻛﺸﺖ ﻣﻴﮕﺮﺩﻧﺪ ﻛﻪ ﻛﺸﺖ ﻣﺤﺼﻮﻝ ﺍﺻﻠﻲ ﺑﻪ ﺗﺄﺧﻴﺮ ﺍﻓﺘﺎﺩﻩ، ﻳـﺎ‬ ‫ﺑﻬﺮﺩﻟﻴﻞ ﺍﻣﻜﺎﻥ ﭘﺬﻳﺮ ﻧﺒﺎﺷﺪ ﻭ ﻳﺎ ﻣﺤﺼﻮﻝ ﺍﺻﻠﻲ ﺍﺯ ﺑﻴﻦ ﺭﻓﺘﻪ ﺑﺎﺷﺪ. ﮔﻴﺎﻫﺎﻥ ﺟﺎﻧﺸﻴﻦ ﺑﺎﻳـﺪ‬ ‫ﺩﻭﺭﻩ ﺭﺷﺪ ﻛﻮﺗﺎﻫﻲ ﺩﺍﺷﺘﻪ ﺑﺎﺷﻨﺪ ﻣﺎﻧﻨﺪ ﺍﺭﺯﻥ، ﻣﺎﺵ ﻭ ﮔﻨﺪﻡ ﺳﻴﺎﻩ. ﻋﻤﻮﻣﺎً ﻛﻠﻴﻪ ﻫﺰﻳﻨﻪﻫﺎﻱ‬ ‫ﺍﻧﺠﺎﻡ ﺷﺪﻩ ﺑﺎﺑﺖ ﻣﺤﺼﻮﻝ ﺍﺯ ﺑﻴﻦ ﺭﻓﺘﻪ ﺑﺎﻳﺪ ﺑـﻪ ﺣﺴـﺎﺏ ﻫﺰﻳﻨـﻪﻫـﺎﻱ ﺟـﺎﺭﻱ ﻣﻨﻈـﻮﺭ ﻭ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﺍﻧﺠﺎﻡ ﺷﺪﻩ ﺑﺎﺑﺖ ﻛﺎﺷﺖ ﻣﺠﺪﺩ ﺑﺎﻳﺪ ﺑﻪ ﻋﻨـﻮﺍﻥ ﺑﻬـﺎﻱﺗﻤـﺎﻡ ﺷـﺪﻩ ﻣﺤﺼـﻮﻝ‬ ‫ﺟﺪﻳﺪ ﺑﻪ ﺣﺴﺎﺏ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺳﺮﻣﺎﻳﻪﺍﻱ ﻣﻨﻈﻮﺭ ﺷﻮﺩ. ﺑﻪ ﻫﺮ ﺣـﺎﻝ ﺑﺮﺧـﻲ ﺍﺯ ﻫﺰﻳﻨـﻪﻫـﺎﻱ‬ ‫ﺻﺮﻑ ﺷﺪﻩ ﺑﺮﺍﻱ ﻛﺎﺷﺖ ﻗﺒﻠﻲ ﻣﻤﻜﻦ ﺍﺳﺖ ﺑﺮﺍﻱ ﻛﺸﺖ ﻣﺠﺪﺩ ﻣﻨﺎﻓﻌﻲ ﺩﺍﺷﺘﻪ ﺑﺎﺷﻨﺪ ﻛـﻪ‬ ‫ﺑﺎﻳﺪ ﺟﺰﻭ ﺑﻬﺎﻱﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺤﺼﻮﻝ ﺟﺪﻳﺪ ﺗﻠﻘﻲ ﺷﻮﺩ. ﺩﺭ ﺍﻳﻦ ﻣﻮﺭﺩ ﻣﻴﺘﻮﺍﻥ ﺑﻪ ﻫﺰﻳﻨﻪﻫـﺎﻱ‬ ‫ﺷﺨﻢ ﺯﻧﻲ ﻋﻤﻘﻲ، ﺑﺎﻗﻴﻤﺎﻧﺪﻩ ﻛﻮﺩ ﻭ ﺁﻣﺎﺩﻩ ﺳﺎﺯﻱ ﺳﻄﺢ ﻣﺰﺭﻋﻪ ﺍﺷﺎﺭﻩ ﻛﺮﺩ.‬ ‫۲۲ـ ﻛﺎﺷﺖ ﻣﺠﺪﺩ ﺗﺮﻣﻴﻤﻲ‬ ‫ﻛﺎﺷﺖ ﻣﺠﺪﺩ ﺗﺮﻣﻴﻤﻲ ﺑﻪ ﺩﻻﻳﻞ ﻣﺨﺘﻠﻔﻲ ﻣﺎﻧﻨﺪ ﺧﺴﺎﺭﺕ ﺩﻳﺪﻥ ﻣﺰﺭﻋﻪ ﺩﺭ ﺍﺛﺮ ﻫﺠﻮﻡ‬ ‫ﺣﺸﺮﺍﺕ, ﺑﺮﻭﺯ ﺍﻣﺮﺍﺽ ﻧﺒﺎﺗﻲ ﻭ ﺧﺸﻜﺴﺎﻟﻲ ﺻﻮﺭﺕ ﻣﻲﮔﻴﺮﺩ. ﻫﺰﻳﻨﻪﻫـﺎﻱ ﻛﺎﺷـﺖ ﻣﺠـﺪﺩ‬ ‫ﺗﺮﻣﻴﻤﻲ ﺷﺎﻣﻞ ﺁﻣﺎﺩﻩ ﺳﺎﺯﻱ ﺯﻣﻴﻦ، ﺁﺑﻴﺎﺭﻱ، ﺑﺬﺭ ﻭ ﻛـﺎﺭ ﺍﺳـﺖ. ﺍﮔـﺮ ﭼﻨـﻴﻦ ﻫﺰﻳﻨـﻪﻫـﺎﻳﻲ‬ ‫ﻋﺎﺩﻱ ﺑﺎﺷﺪ ﻭ ﭘﺲ ﺍﺯ ﺍﺿﺎﻓﻪ ﺷﺪﻥ ﺑـﻪ ﺳـﺎﻳﺮ ﻫﺰﻳﻨـﻪﻫـﺎﻱ ﺳـﺮﻣﺎﻳﻪﺍﻱ ﺍﺯ ﺧـﺎﻟﺺ ﺍﺭﺯﺵ‬ ‫ﺑﺎﺯﻳﺎﻓﺘﻨﻲ ﻣﺤﺼﻮﻝ ﺑﻴﺸﺘﺮ ﻧﺒﺎﺷﺪ ﺑﻪ ﻋﻨﻮﺍﻥ ﺑﺨﺸﻲ ﺍﺯ ﺑﻬـﺎﻱﺗﻤـﺎﻡ ﺷـﺪﻩ ﻣﺤﺼـﻮﻻﺕ ﺩﺭ‬ ‫ﺟﺮﻳﺎﻥ ﺭﺷﺪ ﻳﺎ ﺩﺭﻭ ﺷﺪﻩ ﻣﺤﺴﻮﺏ ﻣﻲﺷﻮﺩ. ﭼﻨﺎﻧﭽﻪ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺰﺑﻮﺭ ﻏﻴﺮﻋـﺎﺩﻱ ﺑﺎﺷـﺪ.‬ ‫ﻻﺯﻡ ﺍﺳﺖ ﺟﺰﻭ, ﻫﺰﻳﻨﻪﻫﺎﻱ ﻋﻤﻠﻴﺎﺗﻲ ﺩﺭ ﺻﻮﺭﺕ ﺳﻮﺩ ﻭ ﺯﻳﺎﻥ ﻧﺸﺎﻥ ﺩﺍﺩﻩ ﺷﻮﺩ.‬ ‫۳۲ـ ﻛﺎﺷﺖ ﻭ ﺑﺮﺩﺍﺷﺖ ﺩﻭ ﻣﺤﺼﻮﻝ‬ ‫ﺑﺮﺧﻲ ﺍﺯ ﺯﻣﻴﻨﻬﺎﻱ ﻛﺸﺎﻭﺭﺯﻱ ﻣﻤﻜﻦ ﺍﺳﺖ ﻇﺮﻑ ﻳﻚ ﺳﺎﻝ ﺩﻭﺑﺎﺭ ﺯﻳﺮ ﻛﺸﺖ ﺑﺮﻭﻧـﺪ.‬ ‫ﺩﺭ ﺍﻳﻨﮕﻮﻧﻪ ﻣﻮﺍﺭﺩ ﻣﻤﻜﻦ ﺍﺳﺖ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺸﺨﺼﻲ ﺑﻪ ﺑﻴﺶ ﺍﺯ ﻳـﻚ ﻣﺤﺼـﻮﻝ ﺩﺭ ﻃـﻲ‬ ‫ﻳﻚ ﺩﻭﺭﻩ ﺍﺧﺘﺼﺎﺹ ﺩﺍﺩﻩ ﺷﻮﺩ. ﺑﺮﺍﻱ ﻣﺜﺎﻝ، ﻣﻤﻜﻦ ﺍﺳﺖ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺁﻣﺎﺩﻩ ﺳﺎﺯﻱ ﺳـﻄﺢ‬
  • 30. ‫853‬ ‫ﺯﻣﻴﻦ ﻭ ﻛﻮﺩ ﺩﺍﺩﻥ ﺁﻥ ﺷﺎﻣﻞ ﻫﺮ ﺩﻭ ﻣﺤﺼﻮﻝ ﺩﻭﺭﻩ ﺷﻮﺩ ﻛﻪ ﺍﻟﺰﺍﻣـﺎً ﺑﺎﻳـﺪ ﺑﺮﺍﺳـﺎﺱ ﺍﺭﺯﺵ‬ ‫ﻧﺴﺒﻲ ﻣﺤﺼﻮﻻﺕ ﻳﺎ ﺑﺮ ﻣﺒﻨﺎﻱ ﻣﻨﻄﻘﻲ ﺩﻳﮕﺮ ﺑﻴﻦ ﺁﻧﻬﺎ ﺗﺴﻬﻴﻢ ﺷﻮﺩ.‬ ‫۴۲ـ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺁﻳﺶ ﺯﻣﻴﻨﻬﺎﻱ ﺯﺭﺍﻋـﻲ ﻭ ﺳـﺎﻳﺮ ﭘـﻴﺶ ﭘﺮﺩﺍﺧﺘﻬـﺎﻱ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﺯﺭﺍﻋﻲ‬ ‫ﺯﻣﻴﻨﻲ ﺭﺍ ﺁﻳﺶ ﮔﻮﻳﻨﺪ ﻛﻪ ﺑﺮﺍﻱ ﻳﻚ ﻳﺎ ﭼﻨﺪ ﻓﺼـﻞ ﺯﺭﺍﻋـﻲ ﻛﺸـﺖ ﻧﮕـﺮﺩﺩ. ﻣﻨﻈـﻮﺭ‬ ‫ﻛﺮﺩﻥ ﺁﻳﺶ ﺩﺭ ﺗﻨﺎﻭﺏ ﺯﺭﺍﻋﻲ ﺍﺯ ﻧﻜﺎﺕ ﻣﻬﻢ ﺩﺭﺣﻔﻆ ﻭ ﺩﻭﺍﻡ ﺑﺎﺭﻭﺭﻱ ﺧﺎﻙ ﺍﺳﺖ. ﻛﺎﺷـﺖ‬ ‫ﻣﺪﺍﻭﻡ ﺯﻣﻴﻦ ﺑﺎﻋﺚ ﺗﺮﺍﻛﻢ ﻋﻮﺍﻣﻞ ﻧﺎﻣﺴﺎﻋﺪ ﮔﺸﺘﻪ ﻭ ﺍﺩﺍﻣﻪ ﺯﺭﺍﻋﺖ ﺭﺍ ﺑﺮ ﺯﻣﻴﻦ ﻏﻴـﺮ ﻣﻤﻜـﻦ‬ ‫ﻣﻲﺳﺎﺯﺩ. ﺑﺎ ﺍﻳﻦ ﻛﻪ ﺁﻳﺶﮔﺬﺍﺭﻱ ﻣﻮﺟﺐ ﺍﻓﺰﺍﻳﺶ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﻭﺍﺣﺪ ﺯﺭﺍﻋﻲ ﻣـﻲﺷـﻮﺩ ﺍﻣـﺎ‬ ‫ﺍﻳﻦ ﺍﻓﺰﺍﻳﺶ ﻫﺰﻳﻨﻪ ﺩﺭ ﺑﻴﺸﺘﺮ ﻣﻮﺍﺭﺩ ﺑﺎﺿﺎﻓﻪ ﻋﻤﻠﻜﺮﺩ ﺣﺎﺻﻠﻪ ﺟﺒﺮﺍﻥ ﻣﻲﮔﺮﺩﺩ. ﻫﺰﻳﻨﻪﻫـﺎﻱ‬ ‫ﺁﻳﺶ ﻫﺮ ﻳﻚ ﺍﺯ ﻣﺮﺍﻛﺰ ﻫﺰﻳﻨﻪ ﺗﻮﻟﻴﺪ ﺯﺭﺍﻋﻲ ﺑﻪ ﺗﻔﻜﻴﻚ ﺩﺭ ﺣﺴﺎﺏ ﭘﻴﺶ ﭘﺮﺩﺍﺧـﺖ ﻫﺰﻳﻨـﻪ‬ ‫ﻣﻨﻈﻮﺭ ﻭ ﺑﻪ ﺗﻨﺎﺳﺐ ﻧﻘﺶ ﻣﻮﺛﺮ ﺩﺭ ﺗﻮﻟﻴﺪ ﻣﺤﺼﻮﻝ ﺳـﻨﻮﺍﺕ ﺁﺗـﻲ ﻣﺴـﺘﻬﻠﻚ ﻭ ﺩﺭ ﺑﻬـﺎﻱ‬ ‫ﺗﻤﺎﻡ ﺷﺪﻩ ﻣﺤﺼﻮﻻﺕ ﺯﺭﺍﻋﻲ ﻣﻨﻈﻮﺭ ﻣﻲﺷﻮﺩ.)ﺧﻮﺍﺟﻪ ﭘﻮﺭ،۹۸۱:۳۶۳۱ـ۷۸۱(‬ ‫ﺑﻪ ﻋﻠﺖ ﺍﻳﻦ ﻛﻪ ﺑﺮﺧﻲ ﺍﺯ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺯﺭﺍﻋﻲ ﻣﺜﻞ ﻛﻮﺩ ﻣﻲﺗﻮﺍﻧﻨﺪ ﺑﻴﺶ ﺍﺯ ﻳـﻚ ﺩﻭﺭﻩ‬ ‫ﻣﻨﺸﺎ ﺍﺛﺮ ﺑﺎﺷﻨﺪ ﺿﺮﻭﺭﻱ ﺍﺳﺖ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺰﺑﻮﺭ ﺍﺑﺘﺪﺍ ﺩﺭ ﺣﺴﺎﺏ ﭘـﻴﺶ ﭘﺮﺩﺍﺧـﺖ ﻫﺰﻳﻨـﻪ‬ ‫ﻣﻨﻈﻮﺭ ﺷﻮﺩ ﻭ ﺑﺎ ﺗﻮﺟـﻪ ﺑـﻪ ﻧﻘـﺶ ﺁﻧﻬـﺎ ﺩﺭ ﺗﻮﻟﻴـﺪ ﺍﺩﻭﺍﺭ ﺑﻬـﺮﻩﺑـﺮﺩﺍﺭﻱ ﺑﺮﺍﺳـﺎﺱ ﻧﻈﺮﻳـﻪ‬ ‫ﻛﺎﺭﺷﻨﺎﺳﻲ ﻣﺴﺘﻬﻠﻚ ﮔﺮﺩﻧﺪ، ﺭﻭﺵ ﺍﺳﺘﻬﻼﻙ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺰﺑﻮﺭ ﺑﺎﻳﺪ ﺑـﺎ ﺛﺒـﺎﺕ ﺭﻭﻳـﻪ ﺩﺭ‬ ‫ﺳﻨﻮﺍﺕ ﻣﺨﺘﻠﻒ ﻣﻮﺭﺩ ﻋﻤﻞ ﻗﺮﺍﺭ ﮔﻴﺮﺩ.‬ ‫ﺍﮔﺮ ﺑﻬﺮﻩﺑﺮﺩﺍﺭﻱ ﺍﺯ ﻫﻤﻪ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻓﻮﻕ ﺩﺭ ﺯﻣﺎﻥ ﻣﻘﺮﺭ ﺻﻮﺭﺕ ﻧﮕﻴـﺮﺩ ﻭ ﺯﻣﻴﻨﻬـﺎﻱ‬ ‫ﻓﻮﻕ ﺯﻭﺩﺗﺮ ﺍﺯ ﺯﻣﺎﻥ ﻣﻘﺮﺭ ﺑﻪ ﺻﻮﺭﺕ ﺁﻳﺶ ﺭﻫﺎ ﺷﻮﻧﺪ ﻭ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺍﻧﺠﺎﻡ ﺷـﺪﻩ ﻛﻮﺩﻫـﺎﻱ‬ ‫ﻣﺼﺮﻓﻲ ﻗﺒﻞ ﺍﺯ ﺍﺳﺘﻬﻼﻙ ﺳﻬﻢ ﺳﻨﻮﺍﺕ ﺁﺗﻲ ﻣﺠـﺪﺩﺍً ﺗﻜـﺮﺍﺭ ﺷـﻮﺩ ﻣﻌـﺎﺩﻝ ﻫﺰﻳﻨـﻪﻫـﺎﻱ‬ ‫ﻣﺴﺘﻬﻠﻚ ﻧﺸﺪﻩ ﺑﻪ ﺣﺴﺎﺏ ﺗﻮﻗﻒ ﺗﻮﻟﻴﺪ ﻭ ﺿﺎﻳﻌﺎﺕ ﻏﻴﺮﻋﺎﺩﻱ ﻣﻨﻈﻮﺭ ﺧﻮﺍﻫﺪ ﺷﺪ.‬