Discover and read the best of Twitter Threads about #CMA

Most recents (6)

🔱التكلفة الأولية Prime Cost🔱
و
🔱تكلفة التحويل Conversion Cost🔱

من المصطلحات الهامة في #محاسبة_التكاليف

بالإضافة لكونها فكرة متكررة في إختبارات #سوكبا و #فني_محاسبة و #CMA

خلينا نحكي فيها بشكل مبسط متل العادة

👇👇🔛

تابعني إذا عجبك المنشور
وراسلني للسؤال في أي موضوع
بشكل عام:
أي منتج صناعي تكلفته بتكون مكونة من 3 عناصر أساسية:

"من الممكن أن تختلف حسب أسلوب التكاليف المتبع"

وهي:
1⃣ المواد المباشرة Direct Material
2⃣ الأجور المباشرة Direct Labor
3⃣ التكاليف الصناعية غير المباشرة Manufacturing Overhead

وهالشي واضح ومعروف

ولكن

👇👇
في المنشآت الصناعية الكبيرة ولأغراض مراقبة #كفاءة الانتاج و #جودة المنتجات

تقوم المنشأت بتصنيف #التكاليف إلى قسمين
🔴تكاليف أولية Prime Cost
🟡تكاليف تحويل Conversion Cost

وهالتصنيف يستخدم بكثرة عند إستخدام نظام تكاليف مراحل الإنتاج

يلي يعتبر موضوع دسم بشهادة #فني_محاسبة
👇👇
Read 7 tweets
Essential: liquor, malls, fast food/drivethrus

Non-essential: schools, "non-urgent" surgeries, fitness, in-person addiction services

#Canada, Nov 30 2021: Lockdown measures led to 4000+ excess deaths (Deloitte/#CMA) & 500,000+ fewer surgeries (CIHI).

Not about saving lives.
"4,000 excess deaths not related to COVID19 infections" is artificially low as # is based on 5-month period (Aug-Dec 2020).

Long-term care deaths with covid as of Dec 22,2020 represented 10,247 (72%) of all deaths in Canada with Covid (14,291).

Pop. of Canada: 38 million.
Links:

November 30, 2021, Canadian Medical Association:

cma.ca/news-releases-…

Canadian Long Term Care tracker, archived:

web.archive.org/web/2020122917…
Read 4 tweets
Let us briefly #Reflect on the #SARB's first #MPC #Meeting of 2020 and their #MonetaryPolicy decision to cut rates by 25bps from 6.5% to 6.25%...
Everyone with some interest in such matters is without a doubt already aware that the #SouthAfricanReserveBank's #MonetaryPolicyCommittee cut its key #PolicyRate, the #Repo by 25 basis points from 6.5% to 6.25%. The move can perhaps best be summarised by the following statement:
It is clear from the statement above that the SARB moved on the back of a growth story. They would want to see the level of #inflation creep closer to 4.5% but they didnt tighten to achieve this end. Rather, they provided more accommodation for growth & inflation might pick up...
Read 11 tweets
My current #Working #Research #Topic: "A Review of the #CommonMonetaryArea of #SouthernAfrica: Are Client Countries Better-off De-Linking from the #Anchor #Economy?". I'm using #OptimumCurrencyArea #OCA #Theory to analyse the #CMA arrangement. Draft will be ready January end..!
The #CommonMonetaryArea of #SouthernAfrica or #CMA could seem to some (mostly the technically inclined) to be a no-brainer & a clear natural #OptimumCurrencyArea given the historical links between the #anchor #SouthAfrica & the #clients (#Lesotho #Eswatini & #Namibia)...
Be that as it may, 2020 marks 46 years since the #RandMonetaryArea - #RMA agreement and 34 years since the RMA was revised to establish the #CommonMonetaryArea - #CMA between #SouthAfrica, #Lesotho, Swaziland (now, #Eswatini) and #Namibia...
Read 10 tweets
More than meets the eye. By removing itself from World Medical Assoc (@medwma), Canadian Medical Assoc (@CMA_Docs) appears to be attempting to remove itself &🇨🇦’s MDs from International Code of #MedicalEthics. Why?wma.net/policies-post/…

#HippocraticOath
#ethics #cdnpoli #onpoli
Some MDs in international medical community stating that it was @medwma’s criticism of CMA re below & #CMA not accepting its International Code of #MedicalEthics that led to CMA resignation

▶️consciencelaws.org/background/pro…

#hippocraticoath #consciencerights #ethics #cdnpoli #cdnhealth
World Medical Association @medwma developed modernized #HippocraticOath w/ #DeclarationOfGeneva in 1948 after WW2 atrocities & has had highest standard of International Code of #MedicalEthics for ~10M MDs globally... EXCEPT for 🇨🇦’s MDs since @CMA_Docs’ exit
#cdnpoli #cdnhealth🆘
Read 11 tweets
Latest: #CMA delays provisional findings on #Sky-#Fox until January assets.publishing.service.gov.uk/media/5a27c977…
CMA say they've received thousands of submissions, incl. from @Avaaz @mediareformUK @Ed_Miliband
'It's a testament to the complexity of the issues raised' says Alice Enders from @EndersAnalysis
Read 3 tweets

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