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01- المحاسبة الوطنبة
01- المحاسبة الوطنبة
اﶈﺎﺳﺒﺔ اﻟﻮﻃﻨﯿﺔ
ﻣﻦ إ ﺪاد :
ا ﻛﺘﻮر :ﻋﻮﯾﻨﺎن ﻋﺒﺪ اﻟﻘﺎدر
أﺳﺘﺎذ ﳏﺎﴐ
ﲆ اﻟﺴﻠﻊ واﳋﺪﻣﺎت ) ﲻﻠﯿﺎت اﻹﻧﺘﺎج( ﰲ ﻧﻈﺎم )(SCEA اﻟﻔﺼﻞ اﻟﺜﺎﻟﺚ :ﲢﻠﯿﻞ اﻟﻌﻤﻠﯿﺎت
-1ﳏﺘﻮﻱ ﺍﻟﻌﻤﻠﻴﺎﺕ ﻋﻠﻰ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ
-2ﺍﻟﻌﻤﻠﻴﺎﺕ ﻏﲑ ﺍﳌﺎﻟﻴﺔ
-3ﲤﺎﺭﻳﻦ ﳏﻠﻮﻟﺔ
اﻟﻔﺼﻞ اﻷول :ﻣﺎﻫﯿﺔ اﶈﺎﺳﺒﺔ
اﻟﻮﻃﻨﯿﺔ ﺗﻤﻬﻴﺪ:
ﳝﻜﻦ ﺇﺭﺟﺎﻉ ﺍﶈﺎﻭﻻﺕ ﺍﻷﻭﱃ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﶈﺎﺳﺒﺔ ﺍﻟﻮﻃﻨﻴﺔ ﺇﱃ ﺍﻟﻘﺮﻥ ﺍﻟﺴﺎﺑﻊ ﻋﺸﺮ ،ﻭﺑﺼـﻔﺔ
ﻋﺎﻣﺔ ﳝﻜﻦ ﻭﺻﻒ ﺗﻠﻚ ﺍﶈﺎﻭﻻﺕ ﺑﺄﺎ ﺃﻋﻤﺎﻝ ﻗﺎﻡ ﺎ ﺍﻷﻓﺮﺍﺩ ﺑﻐﻴﺔ ﻗﻴﺎﺱ ﺭﻓﺎﻫﻴـﺔ ﺍﻷﻣـﻢ ،
ﻭﺑﺎﻟﺘﺎﱄ ﻛﺎﻧﺖ ﺗﻔﺘﻘﺮ ﺇﱃ ﺇﻃﺎﺭ ﳏﺎﺳﱯ ﺷﺎﻣﻞ ،ﻓﻘﺪ ﻗﺎﻡ ﻭﻟﻴﺎﻡ ﺑﻴﱵ ﺑﺘﻘﺪﻳﺮ ﺍﻟـﺪﺧﻞ ﺍﻟـﻮﻃﲏ
ﻟﱪﻳﻄﺎﻧﻴﺎ ﺳﻨﺔ ،1962ﺣﻴﺚ ﺑﻠﻎ ﺣﺴﺒﻪ 40ﻣﻠﻴﻮﻥ ﺟﻨﻴﻪ ﺍﺳﺘﺮﻟﻴﲏ ،ﻭﻋﻨﺪ ﺎﻳﺔ ﺍﻟﻘﺮﻥ 17
ﻋﺸﺮ ﻗﺎﻡ GREGORI KINGﺑﺪﺭﺍﺳﺔ ﺍﻟﺪﺧﻞ ﻭﺍﻟﻨﻔﻘـﺎﺕ ﺍﻟﺴـﻨﻮﻳﺔ ،ـﺪﻑ ﲢﺪﻳـﺪ
ﺍﺣﺘﻴﺎﺟﺎﺎ ﺍﳊﺮﺑﻴﺔ ﻭﻣﺪﻯ ﺍﻹﻣﻜﺎﻧﻴﺎﺕ ﺍﻟﱵ ﳝﻜﻦ ﺗﻮﻓﲑﻫﺎ ﻹﻧﺘﺎﺝ ﺍﻟﻨﻔﻂ ،ﻛﻤﺎ ﻗﺎﻡ ﻓﻮﺑـﺎﻥ ﰲ
ﻛﺘﺎﺑﻪ ﺍﻟﺸﻬﲑ ﺳﻨﺔ 1707ﺑﻘﻴﺎﺱ ﺍﻟﺪﺧﻞ ﺍﻟﻮﻃﲏ ﳌﻨﻄﻘﺔ ﻓﺮﻧﺴﺎ
ﻭﻳﻌﺘﱪ ﻓﺮﺍﻧﺴﻮﺍ ﻛﻴﲏ ﺭﺍﺋﺪ ﺍﶈﺎﺳﺒﺔ ﺍﻟﻮﻃﻨﻴﺔ ،ﺣﻴﺚ ﻗﺎﻡ ﺑﺘﻘـﺪﱘ ﺃﻭﻝ ﻣﻘﺎﺭﺑـﺔ ﻟﻠـﺪﺍﺋﺮﺓ
ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ،ﻓﺒﲔ ﺍﻟﺘﺮﺍﺑﻂ ﻭﺍﻟﺘﺪﺍﺧﻞ ﺑﻴﻢ ﳐﺘﻠﻒ ﺍﻟﻄﺒﻘﺎﺕ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ،ﻭﺫﻟﻚ ﻣﻦ ﺧـﻼﻝ
ﺍﳉﺪﻭﻝ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﻟﺸﻬﲑ ﺍﻟﺬﻱ ﻇﻬﺮ ﺳﻨﺔ 1758
ﻭﺳﻴﻠﺔ ﻭﺇﻃﺎﺭ ﻣﻨﻬﺠﻲ ﺻﻤﻢ ﺧﺼﻴﺼﺎ ﻟﻘﻴﺎﺱ ﳎﻤﻞ ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﰲ ﳎﺘﻤﻊ ﻣﻌـﲔ
ﻭﰲ ﻓﺘﺮﺓ ﺯﻣﻨﻴﺔ ﳏﺪﺩﺓ ﻭﻋﺮﺽ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺬﻟﻚ ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﰲ ﺻﻮﺭﺓ ﺭﻗﻤﻴﺔ
ﻣﺘﻜﺎﻣﻠﺔ ﺗﺼﻠﺢ ﺃﺳﺎﺳﺎ ﻟﺘﺤﻠﻴﻞ ﺍﻷﻭﺿﺎﻉ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﻘﺎﺋﻤـﺔ ﻭﺗﺮﺷـﻴﺪ ﻋﻤﻠﻴـﺔ ﺍﻟﺴﻴﺎﺳـﺔ
ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻟﻼﺯﻣﺔ ﻟﺘﻌﺮﺟﺎﺕ ﺍﳌﺴﺎﺭ ﺍﻻﻗﺘﺼﺎﺩﻱ.
ﻭﻳﻌﺮﻓﻬﺎ ﺍﻟﻨﻈﺎﻡ ﺍﳌﻮﺳﻊ ﻟﻠﻤﺤﺎﺳﺒﺔ ﺍﻟﻮﻃﻨﻴﺔ ﺍﻟﻔﺮﻧﺴﻴﺔ ﻋﻠﻰ ﺃﺎ ﺗﻘﻨﻴﺔ ﻟﻠﺘﺤﻠﻴﻞ ﺍﻹﺣﺼﺎﺋﻲ ،
ﺍﳍﺪﻑ ﻣﻨﻬﺎ ﺇﻋﻄﺎﺀ ﻭﺻﻒ ﻛﻤﻲ ﻟﻼﻗﺘﺼﺎﺩ ﺍﻟﻮﻃﲏ .
-3ﺃﻫﺪﺍﻑ ﻭﻭﻇﺎﺋﻒ ﺍﶈﺎﺳﺒﺔ ﺍﻟﻮﻃﻨﻴﺔ
ﺃ -ﺃﻫﺪﺍﻑ ﺍﶈﺎﺳﺒﺔ ﺍﻟﻮﻃﻨﻴﺔ :ﳝﻜﻦ ﺗﻠﺨﻴﺺ ﺃﻫﺪﺍﻑ ﺍﶈﺎﺳﺒﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻓﻴﻤﺎ ﻳﻠﻲ:
-ﺇﻇﻬﺎﺭ ﺍﻟﻌﻼﻗﺔ ﺑﲔ ﻗﻄﺎﻋﺎﺕ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﻮﻃﲏ ﺍﳌﺨﺘﻠﻔﺔ ﻭﻣﺪﻯ ﺍﻋﺘﻤﺎﺩﻫﺎ ﻋﻠﻰ ﺑﻌﻀﻬﺎ ﺍﻟﺒﻌﺾ
،ﻭﻋﻠﻰ ﻗﻄﺎﻉ ﺍﻟﻌﺎﱂ ﺍﳋﺎﺭﺟﻲ
1
-ﻗﻴﺎﺱ ﻭﲢﻠﻴﻞ ﻛﻤﻴﺔ ﺍﻟﺘﺪﻓﻘﺎﺕ ﺍﳌﺎﻟﻴﺔ ﻭﺍﳊﻘﻴﻘﻴﺔ ﰲ ﺩﻭﻟﺔ ﻣﺎ ﻭﻣﺼﺎﺩﺭﻫﺎ
2
-ﻗﻴﺎﺱ ﻛﻤﻴﺔ ﺍﻟﺪﺧﻞ ﺍﻟﻮﻃﲏ ﻭﻛﻴﻔﻴﺔ ﺗﻮﺯﻳﻌﻪ ﻋﻠﻰ ﳐﺘﻠﻒ ﻃﺒﻘﺎﺕ ﺍﺘﻤﻊ
-ﻋﺮﺽ ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺑﺸﻜﻞ ﻳﺴﻤﺢ ﺑﺎﻟﺘﻌﺮﻑ ﻋﻠﻰ ﺍﻟﻈﻮﺍﻫﺮ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺑﺸﻜﻞ ﺣﺴﻦ
ﻭﺍﻟﺘﻨﺒﺆ ﺑﺎﳌﺴﺘﻘﺒﻞ ﳑﺎ ﻳﺴﻤﺢ ﺑﺈﻋﺪﺍﺩ ﺳﻴﺎﺳﺎﺕ ﺍﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﲣﺎﺫ ﻗﺮﺍﺭﺍﺕ ﻣﻨﺴﺠﻤﺔ ﻭﻣﺘﻨﺎﺳﻘﺔ ،
ﻧﺘﻴﺠﺔ ﺍﻟﻮﺳﺎﺋﻞ ﺍﻟﱵ ﺗﺘﻴﺤﻬﺎ ﻣﻦ ﺟﺪﺍﻭﻝ ﻭﻋﻼﻗﺎﺕ ﺑﲔ ﳎﻤﻌﺎﺕ ﺍﻗﺘﺼﺎﺩﻳﺔ ﳐﺘﻠﻔﺔ.
-ﲤﻜﻦ ﻣﻦ ﻣﺮﺍﻗﺒﺔ ﻭﲢﻠﻴﻞ ﺍﻻﳓﺮﺍﻑ ﺍﻟﻮﺍﻗﻊ ﺑﲔ ﻣﺎ ﰎ ﺗﻨﻔﻴﺬﻩ ﻭﺑﲔ ﻣﺎ ﻛﺎﻥ ﻣﻘﺮﺭﺍ .3
ﻭﻣﻦ ﺧﻼﻝ ﺍﻷﻫﺪﺍﻑ ﺍﻟﺴﺎﺑﻘﺔ ﳝﻜﻦ ﺍﺳﺘﻨﺘﺎﺝ ﺛﻼﺛﺔ ﻭﻇﺎﺋﻒ ﺭﺋﻴﺴﻴﺔ ﻟﻠﻤﺤﺎﺳﺒﺔ ﺍﻟﻮﻃﻨﻴﺔ
-1ﺍﻟﻮﻇﻴﻔﺔ ﺍﻟﺘﻘﻠﻴﺪﻳﺔ :ﺇﻋﺪﺍﺩ ﺍﳉﻬﺎﺕ ﺍﻟﺮﲰﻴﺔ ﻟﻺﺣﺼﺎﺋﻴﺎﺕ ﻭﺍﳌﻌﻄﻴﺎﺕ ﺍﻟﱵ ﺗﻘﻴﺲ ﺟﻮﺍﻧـﺐ
ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ) ﺍﻻﺳﺘﻬﻼﻙ ،ﺍﻻﺳﺘﺜﻤﺎﺭ ،ﺍﻻﺩﺧﺎﺭ ،ﺍﻹﻧﺘﺎﺝ ،(..ﻭﺑﺬﻟﻚ ﳝﻜﻦ ﺗﻜـﻮﻳﻦ
ﻭﺻﻒ ﻣﺘﻜﺎﻣﻞ ﳌﺨﺘﻠﻒ ﻧﺸﺎﻃﺎﺕ ﺍﺘﻤﻊ ﺧﻼﻝ ﻓﺘﺮﺓ ﺯﻣﻨﻴﺔ.
-2ﺍﻟﻮﻇﻴﻔﺔ ﺍﻟﺘﺤﻠﻴﻠﻴﺔ :ﻭﺗﺘﻤﺜﻞ ﰲ ﺗﻘﻴﻴﻢ ﺃﺩﺍﺀ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﻮﻃﲏ ﺧﻼﻝ ﻓﺘﺮﺓ ﺯﻣﻨﻴﺔ ﻣﻌﻴﻨﺔ ،ﻭﺫﻟﻚ
ﺑﺘﺤﺪﻳﺪ ﻣﻮﺍﻃﻦ ﺍﻟﻀﻌﻒ ﻭﺍﻟﻘﻮﺓ ﰲ ﻫﺬﺍ ﺍﻻﻗﺘﺼﺎﺩ ﻋﻠﻰ ﺿﻮﺀ ﺍﳌﻌﻄﻴﺎﺕ ﺍﻟﻨﺎﲡﺔ ﻋﻦ ﺍﻟﻮﻇﻴﻔـﺔ
ﺍﻟﺘﻘﻠﻴﺪﻳﺔ.
-3ﺍﻟﻮﻇﻴﻔﻴﺔ ﺍﻟﺘﻨﺒﺆﻳﺔ:ﻭﻫﻲ ﺃﺣﺪﺙ ﺍﻟﻮﻇﺎﺋﻒ ﻟﻠﻤﺤﺎﺳﺒﺔ ﺍﻟﻮﻃﻨﻴﺔ ،ﻭﺗﺘﺤﺪﺩ ﻫﺬﻩ ﺍﻟﻮﻇﻴﻔﺔ ﻣـﻦ
ﺧﻼﻝ ﻣﺴﺎﳘﺘﻬﺎ ﰲ ﺇﻋﺪﺍﺩ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻭﺟﺪﻭﻝ ﺍﻟﺘﺪﻓﻘﺎﺕ ﻭﺍﳌﻮﺍﺯﻧﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ
ﺍﻟﺘﻘﺪﻳﺮﻳﺔ ،ﻛﻞ ﻫﺬﻩ ﺍﻷﺩﻭﺍﺕ ﺗﺴﺎﻋﺪ ﻋﻠﻰ ﺍﻟﺘﻨﺒﺆ ﺑﺎﻟﺘﺤﻮﻻﺕ ﺍﻟﱵ ﻗﺪ ﺗﺸﻤﻞ ﺃﻫﻢ ﺍﳌﺆﺷـﺮﺍﺕ
ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﻜﻠﻴﺔ ﺧﻼﻝ ﺳﻨﺔ ﻭﺍﺣﺪﺓ ﻛﺎﻻﺳﺘﻬﻼﻙ ،ﺍﻻﺩﺧﺎﺭ ،ﺍﻻﺳﺘﺜﻤﺎﺭ ..ﺇﱀ
-4ﳐﻄﻂ ﺃﻭ ﻣﻀﻤﻮﻥ ﺍﶈﺎﺳﺒﺔ ﺍﻟﻮﻃﻨﻴﺔ :ﳝﻜﻦ ﺍﻟﻘﻮﻝ ﺃﻥ ﺍﶈﺎﺳﺒﺔ ﺍﻟﻮﻃﻨﻴﺔ ﺗﻌﻤﻞ ﻋﻠﻰ ﲤﺜﻴـﻞ
ﳐﺘﻠﻒ ﺍﻟﺘﺪﻓﻘﺎﺕ ﻭﺍﳌﻌﺎﻣﻼﺕ ﺍﻟﱵ ﲢﺪﺙ ﺑﲔ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻠﺒﻠﺪ ﺧﻼﻝ ﻓﺘﺮﺓ ﺯﻣﻨﻴـﺔ
ﻣﻌﻴﻨﺔ .
ﻭﺍﻟﺸﻜﻞ ﺍﻟﺘﺎﱄ ﻳﻮﺿﺢ ﳕﻮﺫﺝ ﻣﺒﺴﻂ ﻟﺪﻭﺭﺓ ﺍﻗﺘﺼﺎﺩﻳﺔ ﰲ ﺑﻠﺪ ﻣﻌﲔ ﻳﺘﻜﻮﻥ ﻣﻦ ﻗﻄـﺎﻋﲔ )
ﻗﻄﺎﻉ ﺍﻟﻌﺎﺋﻼﺕ ،ﻗﻄﺎﻉ ﺍﳌﺆﺳﺴﺎﺕ(
اﻷﺟﻮر ) اﻟﻤﺪاﺧﯿﻞ(
S.E S.M
ﺳﻮق اﻟﺴﻠﻊ
ﻗﻄﺎع اﻟﻤﺆﺳﺴﺎت ﻗﻄﺎع اﻟﻌﺎﺋﻼت
واﻟﺨﺪﻣﺎت
إﻧﻔﺎق اﺳﺘﮭﻼﻛﻲ
ﺳﻠﻊ وﺧﺪﻣﺎت
ﻣﻦ ﺧﻼﻝ ﺍﻟﺸﻜﻞ ﺃﻋﻼﻩ ﻳﺘﺒﲔ ﻟﻨﺎ ﺃﻧﻪ ﻫﻨﺎﻙ ﻧﻮﻋﲔ ﻣﻦ ﺍﻟﺘﺪﻓﻘﺎﺕ ﲢﺼـﻞ ﺑـﲔ ﺍﻟﻌـﺎﺋﻼﺕ
ﻭﺍﳌﺆﺳﺴﺎﺕ
-1ﺗﺪﻓﻘﺎﺕ ﺣﻘﻴﻘﻴﺔ :ﺗﺘﻤﺜﻞ ﰲ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﺍﻟﱵ ﺗﺘﻠﻘﺎﻫﺎ ﺍﻟﻌﺎﺋﻼﺕ ﻣﻦ ﺍﳌﺆﺳﺴـﺎﺕ ،
ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﻋﻮﺍﻣﻞ ﺍﻹﻧﺘﺎﺝ ﺍﻟﱵ ﺗﺘﻠﻘﺎﻫﺎ ﺍﳌﺆﺳﺴﺎﺕ ﻣﻦ ﺍﻟﻌﺎﺋﻼﺕ
-2ﺗﺪﻓﻘﺎﺕ ﻧﻘﺪﻳﺔ :ﺗﺘﻤﺜﻞ ﰲ ﺍﻟﺪﺧﻞ ﺍﻟﺬﻱ ﳛﺼﻞ ﻋﻠﻴﻪ ﺍﻟﻌﺎﺋﻼﺕ ﻧﺘﻴﺠـﺔ ﺇﻧﻔـﺎﻕ ﻗﻄـﺎﻉ
ﺍﳌﺆﺳﺴﺎﺕ ،ﻭﺍﻟﻌﻜﺲ ﺍﻟﺪﺧﻞ ﺍﻟﱵ ﲢﺼﻞ ﻋﻠﻴﻪ ﺍﳌﺆﺳﺴﺎﺕ ﻧﺘﻴﺠﺔ ﺑﻴﻌﻬﺎ ﻟﺴﻠﻌﻬﺎ
ﻭﳝﻜﻦ ﺗﻠﺨﻴﺺ ﳐﺘﻠﻒ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﱵ ﺗﺘﻀﻤﻦ ﺍﶈﺎﺳﺒﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻓﻤﺎﻳﻠﻲ :
-ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﳌﺎﻟﻴﺔ
4
-01ﺍﻟﻌﻤﻠﻴﺎﺕ ﻏﲑ ﺍﳌﺎﻟﻴﺔ :
ﺃ -ﺍﻟﻌﻤﻠﻴﺎﺕ ﻋﻠﻰ ﺍﻟﺴﻠﻊ ﻭ ﺍﳋﺪﻣﺎﺕ :ﺗﺒﲔ ﻟﻨﺎ ﻫﺬﻩ ﺍﻟﻌﻤﻠﻴﺎﺕ ﻣﺼﺎﺩﺭ ﺍﻟﺴـﻠﻊ ﻭﺍﳋـﺪﻣﺎﺕ
ﺍﳌﺘﺪﺍﻭﻟﺔ ﺩﺍﺧﻞ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﻮﻃﲏ ،ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﻛﻴﻔﻴﺔ ﺍﺳﺘﻌﻤﺎﻝ ﻫـﺬﻩ ﺍﻟﺴـﻠﻊ ﻭﺍﳋـﺪﻣﺎﺕ
ﺍﳌﺘﺪﺍﻭﻟﺔ ﺩﺍﺧﻞ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﻮﻃﲏ ،ﻭﻟﺘﻮﺿﻴﺢ ﺫﻟﻚ ﻟﺪﻳﻨﺎ ﺍﳌﺨﻄﻂ ﺍﻟﺬﻱ ﻳﺒﲔ ﺩﻭﺭﺓ ﺍﻗﺘﺼـﺎﺩﻳﺔ
ﻟﺒﻠﺪ ﻣﻌﲔ ﻳﺘﻜﻮﻥ ﻣﻦ ﺃﺭﺑﻌﺔ ﻗﻄﺎﻋﺎﺕ ﻫﻲ :ﻗﻄﺎﻉ ﺍﻟﻌﺎﺋﻼﺕ،ﻗﻄـﺎﻉ ﺍﳌﺆﺳﺴـﺎﺕ ،ﻗﻄـﺎﻉ
ﺍﳊﻜﻮﻣﻲ،ﺍﻟﻘﻄﺎﻉ ﺍﳋﺎﺭﺟﻲ) ﺑﺎﻗﻲ ﺍﻟﻌﺎﱂ(.
S.E Y=5000 S.M
ﻗﻄﺎع اﻟﻤﺆﺳﺴﺎت ﻗﻄﺎع اﻟﻌﺎﺋﻼت
C=3000
I=1060
ﺳﻮق اﻟﺴﻠﻊ
واﻟﺨﺪﻣﺎت
X=1070
G=900
ﻣﻦ ﺧﻼﻝ ﺍﻟﺸﻜﻞ ﺍﻟﺬﻱ ﻳﺒﲔ ﻟﻨﺎ ﺃﻥ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﺍﳌﺘﺪﺍﻭﻟﺔ ﺑـﲔ ﳐﺘﻠـﻒ ﺍﻟﻘﻄﺎﻋـﺎﺕ
ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﳍﺬﺍ ﺍﻟﺒﻠﺪ ﻭﺗﺘﻤﺜﻞ ﰲ:
-3ﺍﻟﻘﻄﺎﻉ ﺍﳊﻜﻮﻣﻲ :ﻭﻫﺪﻓﻪ ﺍﻟﺮﺋﻴﺴﻲ ﺍﻻﺳﺘﻬﻼﻙ ﻭﻛﺎﻥ ﺑﻘﻴﻤـﺔ 900ﺩﺝ ﻣـﻦ ﺍﻟﺴـﻠﻊ
ﻭﺍﳋﺪﻣﺎﺕ
-4ﻗﻄﺎﻉ ﺑﺎﻗﻲ ﺍﻟﻌﺎﱂ :ﻭﻫﺪﻓﻪ ﺍﻟﺘﺼﺪﻳﺮ ﻭﺍﻻﺳﺘﲑﺍﺩ ﻓﻜﺎﻥ ﺍﻟﺘﺼﺪﻳﺮ ﺑﻘﻴﻤـﺔ 1070ﺩﺝ ﺃﻣـﺎ
ﺍﻻﺳﺘﲑﺍﺩ ﻓﻜﺎﻥ ﺑﻘﻴﻤﺔ 1030ﺩﺝ ﻣﻦ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ .
5000=3000+1060+900+1070-1030
ﺃﻭ ﺑﻄﺮﻳﻘﺔ ﺍﻟﻌﺮﺽ ﻭﺍﻟﻄﻠﺐ ﺣﻴﺚ :
DG=C+I+G+X= 3000+1060+900+1070=6030
OG=Y+M=5000+1030=6030
-3ﺍﻟﻌﻤﻠﻴﺎﺕ ﻋﻠﻰ ﺍﻟﺘﻮﺯﻳﻊ :ﺗﺒﲔ ﻟﻨﺎ ﻫﺬﻩ ﺍﻟﻌﻤﻠﻴﺎﺕ ﻛﻴﻔﻴﺔ ﺗﻮﺯﻳﻊ ﺍﳌﺪﺍﺧﻴﻞ ﺑـﲔ ﺍﻷﻋـﻮﺍﻥ
ﺍﻻﻗﺘﺼﺎﺩﻳﲔ) ﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ(ﺩﺍﺧﻞ ﺍﻟﺒﻠﺪ ،ﻭﳕﻴﺰ ﻣﻦ ﺧﻼﻝ ﻫﺬﺍ ﺍﳌﺜﺎﻝ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺘﻮﺯﻳﻊ
ﺍﻟﺘﺎﻟﻴﺔ :
ﻭﺍﳌﺨﻄﻂ ﺍﻟﺘﺎﱄ ﻳﺒﲔ ﻟﻨﺎ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺘﻮﺯﻳﻊ ﺍﻟﱵ ﲢﺪﺙ ﺑﲔ ﳐﺘﻠﻒ ﺍﻷﻋـﻮﺍﻥ ﺍﻻﻗﺘﺼـﺎﺩﻳﺔ
5
ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺍﻟﻌﻤﻠﻴﺎﺕ ﻋﻠﻰ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﻭﺫﻟﻚ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﳌﺜﺎﻝ ﺍﻟﺴﺎﺑﻖ:
S1=2400
G=900
اﻟﺴﻮق اﻟﻤﺎﻟﻲ
X=1070
BF=100 BF=40
S.A RDM
اﻟﻘﻄﺎع اﻟﺤﻜﻮﻣﻲ ﻗﻄﺎع اﻟﻌﺎﻟﻢ اﻟﺨﺎرﺟﻲ
I1=1600
-01ﻗﻄﺎﻉ ﺍﻟﻌﺎﺋﻼﺕ
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
S2=1300
CF=200 ﺭﺻﻴﺪ ﻃﺎﻗﺔ ﲤﻮﻳﻞ
3700 3700
-02ﻗﻄﺎﻉ ﺍﳌﺆﺳﺴﺎﺕ:
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
I=1060 Y=5000
I1=1600 S1=2400
BF=60 ﺭﺻﻴﺪ ﺍﺣﺘﻴﺎﺝ ﲤﻮﻳﻞ
5060 5060
-03ﺍﻟﻘﻄﺎﻉ ﺍﳊﻜﻮﻣﻲ:
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
I2=500
S2=2400 ﺃﺟﻮﺭ ﻟﻠﻌﺎﺋﻼﺕ
2200 2200
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
1070 1070
ﻣﻦ ﺧﻼﻝ ﻫﺬﻩ ﺍﳉﺪﺍﻭﻝ ﻧﻼﺣﻆ ﺃﻥ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺗﻌﺎﱐ ﻣﻦ ﺧﻠـﻞ ﰲ ﻣﻮﺍﺭﺩﻫـﺎ
ﻭﺍﺳﺘﺨﺪﺍﻣﺎﺎ ﻓﻘﻄﺎﻋﺎﺕ) ﺍﳌﺆﺳﺴﺎﺕ،ﺍﳊﻜﻮﻣﺔ ،ﺍﻟﻌﺎﱂ ﺍﳋﺎﺭﺟﻲ( ﺗﻌـﺎﱐ ﻣـﻦ ﺍﺣﺘﻴـﺎﺝ ﰲ
ﺍﻟﺘﻤﻮﻳﻞ) ﻋﺠﺰ( ،ﻭﺫﻟﻚ ﻷﻥ ﺍﺳﺘﺨﺪﺍﻣﺎﺎ ﺃﻛﱪ ﻣﻦ ﻣﻮﺍﺭﺩﻫﺎ،ﺃﻣﺎ ﻗﻄﺎﻉ ﺍﻟﻌﺎﺋﻼﺕ ﻓﻬﻮ ﺍﻟـﺬﻱ
ﺣﻘﻖ ﻓﺎﺋﺾ ) ﻃﺎﻗﺔ ﲤﻮﻳﻞ(،ﻭﺫﻟﻚ ﻟﻜﻮﻥ ﻣﻮﺍﺭﺩﻩ ﺃﻛﱪ ﻣﻦ ﺍﺳﺘﺨﺪﺍﻣﺎﺗﻪ ،ﻭﻟﺘﻐﻄﻴﺔ ﺍﻟﻌﺠﺰ ﺍﻟﺬﻱ
ﺗﻌﺎﱐ ﻣﻨﻪ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﻟﺜﻼﺛﺔ ﺗﻠﺠﺄ ﻟﻠﺴﻮﻕ ﺍﳌﺎﱄ ﻛﻤﺎ ﻫﻮ ﻣﺒﲔ ﰲ ﺍﳌﺨﻄﻂ ﺍﻟﺴﺎﺑﻖ ،ﻭﺍﻟـﺬﻱ
ﺣﺼﻞ ﻋﻠﻰ ﲤﻮﻳﻠﻪ ﻣﻦ ﻃﺮﻑ ﻗﻄﺎﻉ ﺍﻟﻌﺎﺋﻼﺕ) ﻫﺪﻑ ﺍﻟﺴﻮﻕ ﺍﳌﺎﱄ ﻫﻮ ﺍﻟﺮﺑﻂ ﺑـﲔ ﺣﺎﺟـﺔ
ﺍﻟﺘﻤﻮﻳﻞ ﻭﻓﺎﺋﺾ ﺍﻟﺘﻤﻮﻳﻞ( ﻟﻴﻜﻮﻥ ﰲ ﺍﻷﺧﲑ:
CF=BF
200=60+40+100
ﺏ-ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﳌﺎﻟﻴﺔ :ﻫﻲ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﱵ ﺗﺒﲔ ﻛﻴﻔﻴﺔ ﺗﻐﻄﻴﺔ ﺍﻟﻌﺠﺰ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻘﻄﺎﻋـﺎﺕ ﺍﻟـﱵ
ﺗﻌﺎﱐ ﻋﺠﺰ ﺍﻟﺘﻤﻮﻳﻞ ،ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﻛﻴﻔﻴﺔ ﺗﻮﻇﻴﻒ ﺍﻷﻣﻮﺍﻝ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻘﻄﺎﻋﺎﺕ ﺍﻟﱵ ﳍﺎ ﻓﺎﺋﺾ
ﰲ ﺍﻟﺘﻤﻮﻳﻞ ،ﻣﻊ ﺍﻟﻌﻠﻢ ﺃﻥ ﳎﻤﻮﻉ ﻗﺪﺭﺍﺕ ﺍﻟﺘﻤﻮﻳﻞ ﻻﻗﺘﺼﺎﺩ ﻣﻌﲔ ﻳﺴﺎﻭﻱ ﳎﻤﻮﻉ ﺣﺎﺟـﺎﺕ
ﺍﻟﺘﻤﻮﻳﻞ ﰲ ﻧﻔﺲ ﺍﻟﺒﻠﺪ ﻭﻟﻠﺘﺤﻘﻖ ﻣﻦ ﺫﻟﻚ ﻧﺴﺘﺨﺪﻡ ﺍﳌﺜﺎﻝ ﺍﻟﺴﺎﺑﻖ:
)CF=CF(M)+CF(E)+CF(A)+CF(RDM
=200+0+0+0=200
)BF=BF(M)+BF(E)+BF(A)+BF(RDM
0+60+100+40=200
CF=BF=200
اﻟﻔﺼﻞ اﻟﺜﺎﱐ :ﺗﻘﺪﱘ ﻧﻈﺎم اﳊﺴﺎ ت ﻗ ﺼﺎدﯾﺔ اﳉﺰا ﺮﯾﺔ SCEA
ﺇﻥ ﻋﻤﻠﻴﺎﺕ ﺍﻹﻧﺘﺎﺝ ﺗﺆﺩﻱ ﺇﱃ ﺧﻠﻖ ﺳﻠﻊ ﻭﺧﺪﻣﺎﺕ ﺗﻠﱯ ﺣﺎﺟﻴﺎﺕ ﺍﻹﻧﺴـﺎﻥ ﻭﺍﺘﻤـﻊ
ﺑﺼﻔﺔ ﻋﺎﻣﺔ ،ﻭﰲ ﲨﻴﻊ ﺍﻷﻧﻈﻤﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺳﻮﺍﺀ ﻛﺎﻧﺖ ﻗﺪﳝﺔ ﺃﻡ ﺣﺪﻳﺜﺔ ﻓﺈﻧﻪ ﻳﻮﺟﺪ ﻧﻮﻋـﺎﻥ
ﻣﻦ ﺍﻹﻧﺘﺎﺝ:
-ﺍﻹﻧﺘﺎﺝ ﺍﳌﻌﻴﺸﻲ :ﻫﻮ ﺇﻧﺘﺎﺝ ﺍﻟﺴﻠﻊ ﺍﳌﺴﺘﻬﻠﻜﺔ ﻣﺒﺎﺷﺮﺓ ﻣﻦ ﻗﺒﻞ ﺍﳌﻨﺘﺠﲔ ﺃﻧﻔﺴﻬﻢ.
ﺇﻥ ﺍﶈﺎﺳﺒﺔ ﺍﻟﻮﻃﻨﻴﺔ ﺘﻢ ﺑﺎﻟﻨﺸﺎﻃﺎﺕ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍﻟﱵ ﺗﺆﺩﻱ ﺇﻣﺎ ﺇﱃ ﺍﻹﻧﺘﺎﺝ ﺍﻟﺴـﻮﻗﻲ ﺃﻭ
ﺍﻹﻧﺘﺎﺝ ﺍﳌﻌﻴﺸﻲ ﺃﻭ ﺍﳋﺪﻣﺎﺕ ﻏﲑ ﺍﳌﺴﻮﻗﺔ ﻛﻤﺎ ﺘﻢ ﺍﶈﺎﺳﺒﺔ ﺍﻟﻮﻃﻨﻴﺔ ﺑﺎﻟﻌﻤﻠﻴﺎﺕ ﺍﻻﻗﺘﺼـﺎﺩﻳﺔ
ﺍﻟﱵ ﺗﻜﻮﻥ ﻧﺘﻴﺠﺔ ﺍﻟﻌﻤﻞ ﺍﻻﺟﺘﻤﺎﻋﻲ ﺍﳌﺨﺼﺺ ﻟﻺﻧﺘﺎﺝ ﻭﺫﻟﻚ ﺃﺛﻨﺎﺀ ﻣﺮﺍﺣﻞ ﺍﻹﻧﺘﺎﺝ ﻭ ﺍﻟﺘﻮﺯﻳﻊ
،ﺍﻟﺘﺒﺎﺩﻝ ،ﺍﻻﺳﺘﻬﻼﻙ .
-ﻣﻔﻬﻮﻡ ﺣﻘﻞ ﺍﻹﻧﺘﺎﺝ :ﻫﻮ ﺍﻹﻃﺎﺭ ﺍﻟﺬﻱ ﳛﺪﺩ ﺍﻟﻌﻤﻠﻴﺎﺕ ﻭﺍﻷﻧﺸﻄﺔ ﺍﻹﻧﺘﺎﺟﻴﺔ ﻟﺒﻠـﺪ ﻣﻌـﲔ
ﺳﻮﺍﺀ ﻛﺎﻥ ﺫﻟﻚ ﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻧﻈﺮﻳﺔ ﺍﻗﺘﺼﺎﺩﻳﺔ ﻣﻌﻴﻨﺔ ﺃﻭ ﺛﻘﺎﻓﺔ ﺃﻭ ﺃﻱ ﻣﻌﻴﺎﺭ ﲢﺪﺩﻩ ﺍﻟﺪﻭﻟﺔ .6
*ﺣﻘﻞ ﺍﻹﻧﺘﺎﺝ ﺣﺴﺐ ﻧﻈﺎﻡ ﺍﶈﺎﺳﺒﺔ ﺣﺴﺐ ﺍﻟﻨﺎﺗﺞ ﺍﳌﺎﺩﻱ :SCPMﻳﻌﺘﻤﺪ ﺣﻘﻞ ﺍﻹﻧﺘـﺎﺝ
ﰲ ﻫﺬﺍ ﺍﻟﻨﻈﺎﻡ ﻋﻠﻰ ﻧﻈﺮﻳﺔ ﺍﻟﻘﻴﻤﺔ ) ﺍﻟﻌﻤﻞ( ﺣﻴﺚ ﻳﺼﻨﻒ ﻫﺬﺍ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻨﺸﺎﻃﺎﺕ ﺍﻻﻗﺘﺼـﺎﺩﻳﺔ
ﺇﱃ ﻗﻄﺎﻋﲔ ﺃﺳﺎﺳﲔ ﳘﺎ ﻗﻄﺎﻉ ﺍﻹﻧﺘﺎﺝ ﺍﳌﺎﺩﻱ ﻭ ﻗﻄﺎﻉ ﺍﳋﺪﻣﺎﺕ ﻏﲑ ﺍﳌﺎﺩﻳـﺔ ،ﺣﻴـﺚ ﺃﻥ
ﻧﺸﺎﻃﺎﺕ ﻗﻄﺎﻉ ﺍﻹﻧﺘﺎﺝ ﺍﳌﺎﺩﻱ ﺗﻌﺘﱪ ﺇﻧﺘﺎﺟﻴﺔ ﻓﺘﺪﺧﻞ ﰲ ﺣﻘﻞ ﺍﻹﻧﺘﺎﺝ ﰲ ﺣﲔ ﺃﻥ ﻧﺸـﺎﻃﺎﺕ
ﻗﻄﺎﻉ ﺍﳋﺪﻣﺎﺕ ﻏﲑ ﺍﳌﺎﺩﻳﺔ ﻓﻬﻲ ﻧﺸﺎﻃﺎﺕ ﻏﲑ ﺇﻧﺘﺎﺟﻴﺔ ،ﻭﺑﺎﻟﺘﺎﱄ ﻻ ﺗﺪﺧﻞ ﺿـﻤﻦ ﺣﻘـﻞ
ﺍﻹﻧﺘﺎﺝ
ﺇﻥ ﺍﻟﻌﻤﻞ ﺍﳌﻨﺘﺞ ﰲ ﻇﻞ ﻧﻈﺎﻡ SCPMﻫﻮ ﺍﻟﻌﻤﻞ ﺍﻟﺬﻱ ﻳﺘﺪﺧﻞ ﻓﻴﻪ ﺍﻹﻧﺴﺎﻥ ﻣـﻦ ﺧـﻼﻝ
ﺍﻟﻄﺒﻴﻌﺔ ﻟﺘﻠﺒﻴﺔ ﺣﺎﺟﻴﺎﺕ ﺍﺘﻤﻊ ،ﻭﺑﺎﻟﺘﺎﱄ ﻓﻬﻮ ﺍﻟﻌﻤﻞ ﺍﳌﺨﺼﺺ ﻹﻧﺘﺎﺝ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ .
ﻳﺆﻛﺪ ﻧﻈﺎﻡ SCPMﻋﻠﻰ ﺃﳘﻴﺔ ﺍﳋﺪﻣﺎﺕ ﺍﳌﺎﺩﻳﺔ ﻷﺎ ﺍﻣﺘﺪﺍﺩ ﻣﺒﺎﺷﺮ ﻟﻠﻌﻤﻠﻴـﺔ ﺍﻹﻧﺘﺎﺟﻴـﺔ
ﻭﺑﺎﻟﺘﺎﱄ ﻓﺈﻥ ﺧﻠﻖ ﺍﻟﻘﻴﻤﺔ ﺣﺴﺐ ﻧﻈﺎﻡ SCPMﻳﻜﻮﻥ ﺃﺳﺎﺳﺎ ﰲ ﻗﻄﺎﻉ ﺍﳌﻨﺘﺠـﺎﺕ ﺍﳌﺎﺩﻳـﺔ
ﻭﻗﻄﺎﻉ ﺍﳋﺪﻣﺎﺕ ﺍﳌﺎﺩﻳـﺔ ،ﻭﻳﺸـﻤﻞ ﻗﻄـﺎﻉ ﺍﻹﻧﺘـﺎﺝ ﺍﳌـﺎﺩﻱ ﻛـﻞ ﻣـﻦ ﺍﻟﺼـﻨﺎﻋﺔ،
ﺍﻟﻔﻼﺣــﺔ،ﺍﻟﺒﻨﺎﺀ،7ﻭﺑﺎﻟﻨﺴــﺒﺔ ﻷﻫــﻢ ﺍﳋــﺪﻣﺎﺕ ﺍﻹﻧﺘﺎﺟﻴــﺔ ﺍﳌﺎﺩﻳــﺔ ﻓﺘﺘﻤﺜــﻞ ﰲ :
ﺍﻻﺗﺼﺎﻻﺕ،ﺍﻟﺘﺠﺎﺭﺓ،ﺍﻟﺘﺨﺰﻳﻦ،ﺃﻣﺎ ﻗﻄﺎﻉ ﺍﳋـﺪﻣﺎﺕ ﻏـﲑ ﺍﳌﺎﺩﻳـﺔ ﻓﺘﻤﺜـﻞ :ﺍﳋـﺪﻣﺎﺕ
ﺍﻟﻌﻤﻮﻣﻴﺔ،ﺍﻟﺴﻜﻦ،ﺍﻟﺘﻌﻠﻴﻢ،ﺍﻟﺼﺤﺔ،ﺍﻟﻘﻄﺎﻉ ﺍﳌﺎﱄ،ﺍﻟﺘﺄﻣﻴﻨﺎﺕ،ﺍﻹﺩﺍﺭﺍﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ.
ﺃﺻﺪﺭﺕ ﻫﻴﺌﺔ ﺍﻷﻣﻢ ﺍﳌﺘﺤﺪﺓ ﻋﺎﻡ 1953ﻧﻈﺎﻣﺎ ﻟﻠﺤﺴﺎﺑﺎﺕ ﺍﻟﻮﻃﻨﻴﺔ ﻳﺘﻜﻮﻥ ﻣﻦ ﳎﻤﻮﻋﺔ ﻣـﻦ
ﺍﳊﺴﺎﺑﺎﺕ ،8ﻭ ﻳﻌﺘﻤﺪ ﻫﺬﺍ ﺍﻟﻨﻈﺎﻡ ﻋﻠﻰ ﺃﺳﺎﺱ ﻧﻈﺮﻳﺔ ﺍﳌﻨﻔﻌﺔ ،ﻭﺑﺬﻟﻚ ﺣﺴﺐ ﻫﺬﺍ ﺍﻟﻨﻈﺎﻡ ﻛﻞ
ﻋﻤﻞ ﳜﻠﻖ ﻣﻨﻔﻌﺔ ﻫﻮ ﻣﻨﺘﺞ،ﻭﺑﺎﻟﺘﺎﱄ ﻓﺈﻥ ﺃﻱ ﻧﺸﺎﻁ ﺍﻗﺘﺼﺎﺩﻱ ﳜﻠﻖ ﻣﻨﻔﻌﺔ ﻓﻴﻌﺘﱪ ﺿﻤﻦ ﺣﻘﻞ
ﺍﻹﻧﺘﺎﺝ ،ﻭﻳﺸﻤﻞ ﺫﻟﻚ ﻛﻞ ﻣﻦ ﺍﻹﻧﺘﺎﺝ ﺍﳌﺎﺩﻱ ﻭﻏﲑ ﺍﳌﺎﺩﻱ ﻭﺍﻹﻧﺘـﺎﺝ ﺍﻟﺴـﻮﻗﻲ ﻭﺍﻹﻧﺘـﺎﺝ
ﺍﳌﻌﻴﺸﻲ) ﻛﺎﳋﺪﻣﺎﺕ ﺍﳌﻨﺰﻟﻴﺔ ،ﺧﺪﻣﺎﺕ ﺍﻟﺼﺤﺔ،ﺍﻟﺘﻌﻠﻴﻢ،(...ﰎ ﺇﺩﺧﺎﻝ ﺑﻌﺾ ﺍﻟﺘﻌﺪﻳﻼﺕ ﻋﻠﻰ
ﻫﺬﺍ ﺍﻟﻨﻈﺎﻡ ﺳﻨﺔ .91995
ﺃﻣﺎ ﺑﺎﻟﻨﺴﺒﺔ ﳌﻔﻬﻮﻡ ﺣﻘﻞ ﺍﻹﻧﺘﺎﺝ ﰲ ﻇﻞ ﻧﻈـﺎﻡ SCEAﻓﻬـﻮ ﻭﺳـﻴﻂ ﺑـﲔ ﻧﻈـﺎﻣﻲ
SCPMﻭ، SCNﺣﻴﺚ ﻳﺒﲔ ﺃﻥ ﻛﻞ ﺳﻠﻌﺔ ﺃﻭ ﺧﺪﻣﺔ ﻳﺘﻢ ﺗﺒﺎﺩﳍﺎ ﰲ ﺍﻟﺴـﻮﻕ ﻫـﻲ ﻧﺸـﺎﻁ
ﻣﻨﺘﺞ،ﺣﻴﺚ ﺃﻥ ﺣﻘﻞ ﺍﻹﻧﺘﺎﺝ ﰲ ﻫﺬﺍ ﺍﻟﻨﻈﺎﻡ ﻳﺸﻤﻞ ﳎﻤﻮﻉ ﺍﻟﻨﺸﺎﻃﺎﺕ ﺍﻟﻨﺎﲡﺔ ﻋﻦ ﺧﻠﻖ ﻣﺎﺩﻱ
ﺃﻭ ﻏﲑ ﻣﺎﺩﻱ ﻟﻠﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﺑﺎﺳﺘﺜﻨﺎﺀ ﺍﳋﺪﻣﺎﺕ ﻏﲑ ﺍﳌﺴﻮﻗﺔ،ﺇﺫﺍ ﺣﻘﻞ ﺍﻹﻧﺘـﺎﺝ ﰲ ﻧﻈـﺎﻡ
SCEAﻳﺴﺘﺜﲏ ﺧﺪﻣﺎﺕ ﺍﻹﺩﺍﺭﺍﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺧﺪﻣﺎﺕ ﺍﳌﺆﺳﺴﺎﺕ ﺍﳌﺎﻟﻴﺔ ﻭﺍﳋﺪﻣﺎﺕ ﺍﳌﻨﺰﻟﻴﺔ .
ﺏ -ﺍﳋﺪﻣﺎﺕ ﻏﲑ ﺍﳌﺎﺩﻳﺔ ﺍﻹﻧﺘﺎﺟﻴﺔ :ﻭﻫﻲ ﺍﳋﺪﻣﺎﺕ ﺍﳌﺴﻮﻗﺔ ﺍﳌﻘﺪﻣﺔ ﻟﻠﻌﺎﺋﻼﺕ ﻣﺜﻞ ﺍﻟﻄﺐ
ﺍﳋﺎﺹ،ﺍﻟﺘﻌﻠﻴﻢ،ﺍﻟﺴﻴﻨﻤﺎ،ﺍﳊﻼﻗﺔ..ﺍﱁ.
ﺕ -ﺍﳋﺪﻣﺎﺕ ﻏﲑ ﺍﳌﺎﺩﻳﺔ ﻏﲑ ﺍﻹﻧﺘﺎﺟﻴﺔ :ﻭﻫﻲ ﺍﳋﺪﻣﺎﺕ ﺍﻟﱵ ﺗﻘﺪﻡ ﳎﺎﻧﺎ ﻛﺎﻟﺘﻌﻠﻴﻢ،ﺍﻟﺼﺤﺔ
ﺍﻟﻌﻤﻮﻣﻴﺔ،ﺧﺪﻣﺎﺕ ﺍﻹﺩﺍﺭﺍﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ،ﺍﳋﺪﻣﺎﺕ ﺍﳌﺎﻟﻴﺔ ﻭﺍﻟﺘﺄﻣﻴﻨﺎﺕ،ﺍﳋﺪﻣﺎﺕ ﺍﳌﻨﺰﻟﻴﺔ.
ﻣﻦ ﺃﻫﻢ ﻣﺸﺎﻛﻞ ﺣﺴﺎﺏ ﺍﻤﻌﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻣﺸﻜﻠﺔ ﺗﻘﻴﻴﻢ ﻫﺬﻩ ﺍﻤﻌـﺎﺕ ،ﺇﺫ ﻣـﻦ
ﺍﻟﻮﺍﺿﺢ ﺃﻧﻪ ﻳﺴﺘﺤﻴﻞ ﺗﻘﻴﻴﻢ ﺍﻹﻧﺘﺎﺝ ﺍﻟﻜﻠﻲ ﻟﻠﺒﻠﺪ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﻮﺣﺪﺍﺕ ﺍﻟﻔﻴﺰﻳﺎﺋﻴﺔ ﻷـﺎ ﻏـﲑ
ﻣﺘﺠﺎﻧﺴﺔ ،ﻭﻫﻨﺎﻙ ﻣﻦ ﺣﺎﻭﻝ ﻗﻴﺎﺱ ﺍﻹﻧﺘﺎﺝ ﺍﻟﻜﻠﻲ ﻟﻠﺒﻠﺪ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺳﺎﻋﺎﺕ ﺍﻟﻌﻤﻞ ﺍﳌﺒﺬﻭﻟﺔ ﰲ
ﺍﻹﻧﺘﺎﺝ ﻭﻟﻜﻦ ﻛﺎﻧﺖ ﻋﺪﺓ ﺻﻌﻮﺑﺎﺕ ﻟﻘﻴﺎﺱ ﺍﻹﻧﺘﺎﺝ ﺑﺴﺎﻋﺎﺕ ﺍﻟﻌﻤﻞ ﻭﻫﺬﺍ ﻣﺎ ﺃﺩﻯ ﺇﱃ ﺍﻟﻠﺠﻮﺀ
ﺇﱃ ﻗﻴﺎﺱ ﺍﻹﻧﺘﺎﺝ ﺍﻟﻜﻠﻲ ﺑﺎﻟﻮﺣﺪﺍﺕ ﺍﻟﻨﻘﺪﻳﺔ ﺃﻱ ﺑﻮﺍﺳﻄﺔ ﺍﻷﺳﻌﺎﺭ ﻷﺎ ﺍﻷﺳـﻠﻮﺏ ﺍﻷﻣﺜـﻞ
ﻟﻘﻴﺎﺱ ﳎﻤﻮﻋﺎﺕ ﳐﺘﻠﻔﺔ ﻣﻦ ﺍﳌﻨﺘﻮﺟﺎﺕ ﺳﻮﺍﺀ ﻛﺎﻧﺖ ﻫﺬﻩ ﺍﳌﻨﺘﻮﺟﺎﺕ ﺳﻠﻌﺎ ﺃﻭ ﺧﺪﻣﺎﺕ ،ﻭﻣﻦ
ﺑﲔ ﻣﺰﺍﻳﺎ ﻫﺬﺍ ﺍﻷﺳﻠﻮﺏ ﺃﻧﻪ ﻳﺴﻤﺢ ﲜﻤﻊ ﻗﻴﻢ ﻛﻞ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﻣﻬﻤﺎ ﺗﻨﻮﻋﺖ،ﻛﻤـﺎ ﺃﻥ
ﺍﻷﺳﻌﺎﺭ ﺗﻌﻜﺲ ﺃﳘﻴﺔ ﻛﻞ ﻣﻨﺘﻮﺝ ﺍﻗﺘﺼﺎﺩﻱ ﺃﻱ ﺃﺎ ﺗﻌﻜﺲ ﻣﻨﻔﻌﺘﻪ.
ﺇﻥ ﺗﻘﻴﻴﻢ ﳐﺘﻠﻒ ﻗﻴﻢ ﺍﻹﻧﺘﺎﺝ ﺑﺎﻷﺳﻌﺎﺭ ﺍﳉﺎﺭﻳﺔ) ﺍﻻﲰﻴﺔ(ﳍﺎ ﻋﻴﻮﺏ ﻭﺫﻟﻚ ﻟﻌﺪﻡ ﺇﻗﺼﺎﺀ ﺍﻟﺘﻐﲑ
ﺍﻟﺬﻱ ﳛﺪﺙ ﰲ ﺍﳌﺴﺘﻮﻯ ﺍﻟﻌﺎﻡ ﻟﻸﺳﻌﺎﺭ ،ﻭﻣﻦ ﺃﺟﻞ ﺍﻟﺘﺨﻠﺺ ﻣﻦ ﺫﻟﻚ ﻭﺣﺴـﺎﺏ ﺍﻹﻧﺘـﺎﺝ
ﺍﳊﻘﻴﻘﻲ ) ﺍﳌﺘﻌﻠﻖ ﺑﺘﻐﲑ ﺍﻟﻜﻤﻴﺎﺕ ﺍﳊﻘﻴﻘﻴﺔ( ﳚﺐ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻷﺳﻌﺎﺭ ﺍﳊﻘﻴﻘﻴﺔ ﻭﻫﻲ ﺍﻷﺳـﻌﺎﺭ
ﺳﻨﺔ ﺍﻷﺳﺎﺱ ﻭﺫﻟﻚ ﻋﻦ ﻃﺮﻳﻖ ﺍﻷﺭﻗﺎﻡ ﺍﻟﻘﻴﺎﺳﻴﺔ ) ﺍﳌﺆﺷﺮﺍﺕ( ﻭﳝﻜﻦ ﺗﻘﺴﻴﻢ ﺍﻷﺭﻗﺎﻡ ﺍﻟﻘﻴﺎﺳﻴﺔ
ﺇﱃ
-ﻣﺆﺷﺮ ﺍﻟﻘﻴﻤﺔ : IVALﻭﻳﺒﲔ ﺩﺭﺍﺳﺔ ﳕﻮ ﺍﻟﻮﺣﺪﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻨﻔﺲ ﺍﻟﺒﻠﺪ ﻋﱪ ﺍﻟـﺰﻣﻦ ،
ﻭﳛﺴﺐ ﺑﺎﻟﻄﺮﻳﻘﺔ ﺍﻟﺘﺎﻟﻴﺔ
IVOL= (∑Q1.P1/ ∑Q0.P0).100
ﺣﻴﺚ:
-ﻣﺆﺷﺮ ﺍﳊﺠﻢ :IVOLﻳﻘﻴﺲ ﺍﻟﻨﻤﻮ ﺍﻟﻜﻤﻲ ﻟﻠﺒﻠﺪ ﻣﻦ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﺧﻼﻝ ﺳﻨﺔ ﻣﻌﻴﻨﺔ
،ﻭﳛﺴﺐ ﺑﺎﻟﻌﻼﻗﺔ ﺍﻟﺘﺎﻟﻴﺔ :
IVOL=(∑ Q1.P0/∑Q0.P0).100
ﻭﻳﺴﺘﺨﺪﻡ ﻣﺆﺷﺮ ﺍﳊﺠﻢ ﰲ ﺣﺴﺎﺏ ﻣﻌﺪﻝ ﺍﻟﻨﻤﻮ ﺍﳊﻘﻴﻘﻲ ،ﻭﺫﻟﻚ ﻛﻤﺎ ﻳﻠﻲ :
TCRt=(IVOLt-IVOLt-1)/(IVOLt-1).100
-ﻣﺆﺷﺮ ﺍﻟﺴﻌﺮ :IPﻳﻘﻴﺲ ﻫﺬﺍ ﺍﳌﺆﺷﺮ ﺗﻄﻮﺭ ﺍﳌﺴﺘﻮﻯ ﺍﻟﻌﺎﻡ ﻷﺳﻌﺎﺭ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﺩﺍﺧﻞ
ﺍﻟﺒﻠﺪ ﺧﻼﻝ ﺳﻨﺔ ﻣﻌﻴﻨﺔ ﻭﳛﺴﺐ ﺑﺎﻟﻌﻼﻗﺔ ﺍﻟﺘﺎﻟﻴﺔ :
IP=(∑Q1.P1/∑Q1.P0).100
ﻭﻳﺴﺘﺨﺪﻡ ﺍﻟﺮﻗﻢ ﺍﻟﻘﻴﺎﺳﻲ ﻟﻸﺳﻌﺎﺭ ﰲ ﺣﺴﺎﺏ ﻣﻌﺪﻝ ﺍﻟﺘﻀﺨﻢ ﺍﻟﺴﻨﻮﻱ ،ﻭﺫﻟﻚ ﻛﻤﺎ ﻳﻠﻲ :
Tit=(IPt-IPt-1/IPt-1).100
ﺍﳊﻞ :
IVAL01=(1800.900/1500.600).100
=(1.620.200/900.000).100
IVAL01=180%
IVAL02=(1500.600/1200.450).100
=( 900.000/540.000).100
IVAL02=166,66%
IVOL01=( 1800.600/1500.600).100
=(1.080.000/900.000).100
IVOL01=120%
IVOL02=(1500.450/1200.450).100
=(675.000/540.000).100
IVOL02=125%
IP01=(1800.900/1800.600).100
=(1.620.000/1.080.000).100
IP01=150%
IP02=(1500.600/1500.450).100
= (900.000/670.000).100
IP02=133.33%
=(180/120).100
"IP01=150
IP02=(∑IVQL02/∑IVOL02).100
= (166.66/125).100
IP02=133.33%
-02ﺍﻟﺘﺤﺪﻳﺪ ﺍﻟﺰﻣﺎﱐ :ﺇﻥ ﺍﳌﺪﺓ ﺍﳌﻌﻤﻮﻝ ﺎ ﰲ ﺣﺴﺎﺏ ﳐﺘﻠﻒ ﺍﻤﻌﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﰲ ﻧﻈﺎﻡ
SCEAﻫﻲ ﺍﻟﺴﻨﺔ ﺍﳌﻴﻼﺩﻳﺔ)ﻣﻦ01/01ﺍﱃ .(12/31
-03ﺍﻷﻋﻮﺍﻥ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ :ﺇﺫﺍ ﻻﺣﻈﻨﺎ ﺍﻗﺘﺼﺎﺩ ﺃﻱ ﺑﻠﺪ ﳒﺪﻩ ﻳﺘﻜﻮﻥ ﻣـﻦ ﻋـﺪﺓ ﻭﺣـﺪﺍﺕ
ﺍﻗﺘﺼﺎﺩﻳﺔ ،ﻭﳏﺎﻭﻟﺔ ﺗﺘﺒﻊ ﻧﺸﺎﻁ ﻛﻞ ﻭﺣﺪﺓ ﻋﻠﻰ ﺣﺪﺍ ﻳﺒﺪﻭ ﻣﺴﺘﺤﻴﻼ ﻭﳍﺬﺍ ﻳـﺘﻢ ﰲ ﺍﶈﺎﺳـﺒﺔ
ﺍﻟﻮﻃﻨﻴﺔ ﲡﻤﻴﻊ ﻫﺬﻩ ﺍﻟﻮﺣﺪﺍﺕ ﺗﺒﻌﺎ ﻟﺘﺠﺎﻧﺲ ﻧﺸﺎﻃﻬﺎ ﻭﻓﻘﺎ ﻷﺳﺲ ﻭﻣﺒـﺎﺩﺉ ﻣﻌﻴﻨـﺔ ،ﻭﺫﻟـﻚ
ﺣﺴﺐ ﺃﻫﺪﺍﻑ ﺍﻟﺘﺤﻠﻴﻞ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺑﻨﺎﺀﺍ ﻋﻠﻰ ﻣﺎ ﺳﺒﻖ ﻓﺈﻥ ﻧﻈﺎﻡ SCEAﻳﺼﻨﻒ ﺍﻷﻋـﻮﺍﻥ
ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﻓﻖ ﻣﺒﺪﺃﻳﻦ ﺃﺳﺎﺳﻴﲔ :
ﺃ -ﺗﺼﻨﻴﻒ ﺍﻷﻋﻮﺍﻥ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺇﱃ ﻗﻄﺎﻋﺎﺕ ﻣﺆﺳﺴﻴﺔ :ﺇﺫﺍ ﺍﻋﺘﻤﺪﻧﺎ ﻋﻠﻰ ﺍﳌﺒﺪﺃ ﺍﻟﻘﺎﻧﻮﱐ ﻓﺈﻧـﻪ
ﻳﺘﻢ ﲡﻤﻴﻊ ﺍﻷﻋﻮﺍﻥ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺿﻤﻦ ﻗﻄﺎﻋﺎﺕ ﻣﺆﺳﺴﻴﺔ ،ﻭﻋﻠﻰ ﻫﺬﺍ ﺍﻷﺳﺎﺱ ﻓـﺈﻥ ﻧﻈـﺎﻡ
SCEAﻳﺼﻨﻒ ﺍﻷﻋﻮﺍﻥ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺇﱃ 04ﻗﻄﺎﻋﺎﺕ ﻣﺆﺳﺴﻴﺔ ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺷـﺒﻪ ﻗﻄـﺎﻉ
ﻣﺆﺳﺴﻲ ﻭﻫﻲ ﻋﻠﻰ ﺍﻟﺘﻮﺍﱄ :
ﺍﻟﻮﻇﻴﻔﺔ ﺍﻷﺳﺎﺳﻴﺔ ﳍﺬﺍ ﺍﻟﻘﻄﺎﻉ ﻫﻲ ﺇﻧﺘﺎﺝ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﺍﻹﻧﺘﺎﺟﻴﺔ ﺍﻟﻘﺎﺑﻠـﺔ ﻟﻠﺘﺴـﻮﻳﻖ
ﺣﺴﺐ ﻧﻈﺎﻡ SCEAﻣﺴﺘﺜﲎ ﻣﻨﻬﺎ ﺍﳋﺪﻣﺎﺕ ﺍﳌﺎﻟﻴﺔ ،ﻭﻳﻀﻢ ﻫﺬﺍ ﺍﻟﻘﻄﺎﻉ ﲨﻴـﻊ ﺍﳌﺆﺳﺴـﺎﺕ
ﺍﻹﻧﺘﺎﺟﻴﺔ ﺍﳌﻘﻴﻤﺔ ﺑﺎﳉﺰﺍﺋﺮ ،ﻭﻳﻘﺼﺪ ﺑﺄﺷﺒﺎﻩ ﺍﳌﺆﺳﺴﺎﺕ ﺍﻹﻧﺘﺎﺟﻴﺔ ﺍﳌﺆﺳﺴﺎﺕ ﺍﻷﺟﻨﺒﻴﺔ ﺍﻟﱵ ﳍـﺎ
ﻓﺮﻭﻉ ﺗﻨﺸﻂ ﺑﺎﶈﻴﻂ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺩﺍﺧﻞ ﺍﻟﺒﻠﺪ ،ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺑﻌﺾ ﺍﳍﻴﺌﺎﺕ ﺍﻟﱵ ﺗﻨﺘﺞ ﺧﺪﻣﺎﺕ
ﻣﺴﻮﻗﺔ ﻭﳍﺎ ﻣﻴﺰﺍﻧﻴﺔ ﺧﺎﺻﺔ ﺎ ،ﻛﻤﺎ ﻳﻀﻢ ﺍﳌﺆﺳﺴﺎﺕ ﺫﺍﺕ ﺍﻟﺸﺨﺺ ﺍﻟﻮﺣﻴﺪ ﺍﻟﱵ ﳍﺎ ﳏﺎﺳﺒﺔ
ﻛﺎﻣﻠﺔ.
-3ﻓﺮﻉ ﺍﳋﺪﻣﺎﺕ ﻏﲑ ﺍﳌﺴﻮﻗﺔ ﻟﻺﺩﺍﺭﺍﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ:ﻭﻳﻀﻢ ﺍﳋﺪﻣﺎﺕ ﺍﺎﻧﻴﺔ ﻭﺷﺒﻪ ﺍﺎﻧﻴﺔ ﺍﻟﱵ
ﺗﻘﺪﻣﻬﺎ ﺍﻹﺩﺍﺭﺍﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﲟﺨﺘﻠﻒ ﺃﻧﻮﺍﻋﻬﺎ .
ﺇﻥ ﻫﺬﺍ ﺍﻟﻨﻈﺎﻡ ﻳﻬﺘﻢ ﲟﺨﺘﻠﻒ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﱵ ﺗﺘﻢ ﺑﲔ ﺍﻷﻋﻮﺍﻥ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻠﺒﻠﺪ،ﻭﻋﻠﻰ ﻫـﺬﺍ
ﺍﻷﺳﺎﺱ ﻓﺈﻥ ﻫﺬﻩ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺗﺼﻨﻒ ﺿﻤﻦ ﳎﻤﻮﻋﺎﺕ ﻣﺘﺠﺎﻧﺴﺔ ﺣﺴـﺐ ﻃﺒﻴﻌـﺔ ﺍﻟﻌﻤﻠﻴـﺔ
ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ،ﻭﺑﺸﻜﻞ ﻳﺴﻬﻞ ﲢﻠﻴﻞ ﳐﺘﻠﻒ ﺍﻟﻨﺸﺎﻃﺎﺕ ﻟﻠﺒﻠﺪ ﺧﻼﻝ ﻣﺪﺓ ﺯﻣﻨﻴﺔ ﻣﻌﻴﻨﺔ .
*ﺍﻟﻌﻤﻠﻴﺎﺕ ﻋﻠﻰ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ:ﻭﻳﻘﺼﺪ ﺎ ﳐﺘﻠﻒ ﺍﳌﻌﺎﻣﻼﺕ ﺍﻟﱵ ﲣﻀـﻊ ﳍـﺎ ﺍﻟﺴـﻠﻊ
ﻭﺍﳋﺪﻣﺎﺕ ﺍﻹﻧﺘﺎﺟﻴﺔ ﻭﺍﳌﺘﺎﺣﺔ ﰲ ﺍﻟﺒﻠﺪ ﺧﻼﻝ ﻓﺘﺮﺓ ﺯﻣﻨﻴﺔ ﻣﻌﻴﻨﺔ ،ﻭﺗﺒﲔ ﻟﻨﺎ ﻫـﺬﻩ ﺍﻟﻌﻤﻠﻴـﺎﺕ
ﻣﺼﺪﺭ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﺍﻹﻧﺘﺎﺟﻴﺔ ﺍﳌﺘﺎﺣﺔ ﰲ ﺍﻟﺒﻠﺪ ﻭﻛﺬﺍ ﻛﻴﻔﻴﺔ ﺍﺳـﺘﺨﺪﺍﻡ ﻫـﺬﻩ ﺍﻟﺴـﻠﻊ
ﻭﺍﳋﺪﻣﺎﺕ ﻭﺗﺸﻤﻞ ﻫﺬﻩ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻹﻧﺘﺎﺝ،ﺍﻻﺳﺘﻬﻼﻙ،ﺍﻻﺳﺘﺜﻤﺎﺭ،ﺍﻟﺘﺼﺪﻳﺮ،ﺍﻻﺳﺘﲑﺍﺩ..ﺍﱁ
*ﻋﻤﻠﻴﺎﺕ ﺍﻟﺘﻮﺯﻳﻊ:ﻫﻲ ﻛﻞ ﺍﳌﻌﺎﻣﻼﺕ ﺍﻟﱵ ﺗﺘﻢ ﺑﲔ ﺍﻷﻋﻮﺍﻥ ﻭﺍﻟﻮﺣﺪﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻠﺒﻠﺪ ﻭﺍﻟﱵ
ﻳﻜﻮﻥ ﻣﻮﺿﻮﻋﻬﺎ ﺗﻮﺯﻳﻊ ﻭﺇﻋﺎﺩﺓ ﺗﻮﺯﻳﻊ ﺍﳌﺪﺍﺧﻴﻞ ﺑﲔ ﳐﺘﻠﻒ ﺍﻷﻋﻮﺍﻥ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ .
-2ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﳌﺎﻟﻴﺔ :ﻭﺗﻀﻢ ﻛﻞ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﱵ ﺗﺒﲔ ﺍﻟﻮﺿﻊ ﺍﳊﺎﱄ ﻟﻠﻮﺣـﺪﺍﺕ ﻭﺍﻷﻋـﻮﺍﻥ
ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻠﺒﻠﺪ ﺧﻼﻝ ﻓﺘﺮﺓ ﺯﻣﻨﻴﺔ .
اﻟﻔﺼﻞ اﻟﺜﺎﻟﺚ:ﲢﻠﯿﻞ اﻟﻌﻤﻠﯿﺎت ﲆ اﻟﺴﻠﻊ واﳋﺪﻣﺎت ﰲ ﻧﻈﺎم SCEA
-01ﻣﻔﻬﻮﻡ ﺍﻟﻌﻤﻠﻴﺎﺕ ﻋﻠﻰ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ :ﻳﻘﺼﺪ ﺎ ﳎﻤﻮﻉ ﺍﳌﻌﺎﻣﻼﺕ ﺍﻟﱵ ﲣﻀﻊ ﳍـﺎ
ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﺧﻼﻝ ﻓﺘﺮﺓ ﺯﻣﻨﻴﺔ ﻣﻌﻴﻨﺔ،ﻭﺗﻌﻜﺲ ﻟﻨﺎ ﻫﺬﻩ ﺍﻟﻌﻤﻠﻴﺎﺕ ﻣﺼﺎﺩﺭ ﻭﺍﺳـﺘﻌﻤﺎﻻﺕ
)ﻣﻮﺍﺭﺩ ،ﺍﺳﺘﺨﺪﺍﻣﺎﺕ(ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﺍﳌﺘﺎﺣﺔ ﰲ ﺍﻟﺒﻠﺪ ﺧﻼﻝ ﻓﺘﺮﺓ ﺯﻣﻨﻴﺔ ﻣﻌﻴﻨﺔ،ﻭﺣﺴـﺐ
ﻧﻈﺎﻡ SCEAﻓﺈﻧﻪ ﻳﺘﻢ ﲨﻊ ﻫﺬﻩ ﺍﻟﻌﻤﻠﻴﺎﺕ ﰲ ﻣﻴﺰﺍﻧﻴﺔ ﺗﺴﻤﻰ ﻣﻴﺰﺍﻧﻴﺔ ﺍﳌﻮﺍﺭﺩ ﻭﺍﻻﺳـﺘﺨﺪﺍﻣﺎﺕ
ﻟﻠﻮﻃﻦ ،ﻭﺗﺄﺧﺬ ﺍﻟﺸﻜﻞ ﺍﻟﺘﺎﱄ:
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
=VAB +TVA+DI/IM+CP
ﺍﻟﺜﺎﺑﺘﺔ)(ABFF -ﺍﻟﺘﺮﺍﻛﻢ ﺍﳋﺎﻡ ﻟﻸﺻﻮﻝ
M -ﺍﻟﻮﺍﺭﺩﺍﺕ
ﺍﳌﺨﺰﻭﻥ)(VS -ﺗﻐﲑ
ﺻﺎﺩﺭﺍﺕ)(X -
ﻣﻊ ﺍﻟﻌﻠﻢ ﺃﻥ ﻣﻴﺰﺍﻧﻴﺔ ﺍﳌﻮﺍﺭﺩ ﻭﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﲣﻀﻊ ﳌﺒﺪﺃ ﺍﻟﺘـﻮﺍﺯﻥ ﺃﻱ ﺃﻥ ﳎﻤـﻮﻉ ﺍﳌـﻮﺍﺭﺩ
ﻳﺴﺎﻭﻱ ﳎﻤﻮﻉ ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ،ﻭ ﻟﻴﺲ ﳍﺎ ﺭﺻﻴﺪ .
-1ﺟﺎﻧﺐ ﺍﳌﻮﺍﺭﺩ :
ﺃ -ﺍﻹﻧﺘﺎﺝ :ﻫﻮ ﺍﻟﻌﻤﻠﻴﺔ ﺍﻟﱵ ﺗﺆﺩﻱ ﺇﱃ ﺧﻠﻖ ﻣﻨﺎﻓﻊ ﳍﺎ ﻗﻴﻤﺔ ﺍﻗﺘﺼﺎﺩﻳﺔ ،ﺃﻭ ﻫﻮ ﺍﻟﻌﻤﻠﻴـﺔ ﺍﻟـﱵ
ﺗﺆﺩﻱ ﺇﱃ ﺧﻠﻖ ﺳﻠﻊ ﻭﺧﺪﻣﺎﺕ ﺪﻑ ﺇﺷﺒﺎﻉ ﺣﺎﺟﺎﺕ ﺍﺘﻤﻊ ،ﻭﳍﺎ ﺳﻌﺮ ﺃﻭ ﺗﻜﻠﻔﺔ ﺍﻗﺘﺼﺎﺩﻳﺔ
ﻗﺎﺑﻠﺔ ﻟﻠﺘﻘﻴﻴﻢ ﺳﻮﺍﺀ ﻛﺎﻧﺖ ﻫﺬﻩ ﺍﳌﻨﺘﺠﺎﺕ ﻣﺎﺩﻳﺔ ﺃﻭ ﺧﺪﻣﺎﺕ ،ﻭﺃﺛﻨﺎﺀ ﺣﺴﺎﺏ ﺍﻹﻧﺘﺎﺝ ﻻ ﺑـﺪ
ﻣﻦ ﺍﻟﺘﻘﻴﺪ ﲝﻘﻞ ﺍﻹﻧﺘﺎﺝ ﺍﶈﺪﺩ ﺣﺴﺐ ﻧﻈﺎﻡ SCEAﺍﻟﺬﻱ ﻳﺸﻤﻞ ﺍﻹﻧﺘﺎﺝ ﺍﳌﺎﺩﻱ ﻭﺍﳋﺪﻣﺎﺕ
ﺍﳌﺎﺩﻳﺔ ﻭﻛﺬﻟﻚ ﺍﳋﺪﻣﺎﺕ ﻏﲑ ﺍﳌﺎﺩﻳﺔ ﺍﻹﻧﺘﺎﺟﻴﺔ) ﺍﳌﺴﻮﻗﺔ(ﻭﰲ ﺍﶈﺎﺳﺒﺔ ﺍﻟﻮﻃﻨﻴﺔ ﳝﻜﻦ ﺍﻟﺘﻤﻴﻴﺰ ﺑﲔ
ﻋﺪﺓ ﳎﻤﻌﺎﺕ ﺇﻧﺘﺎﺟﻴﺔ ﻭﻫﻲ ﻛﻤﺎ ﻳﻠﻲ:
*ﺍﻹﻧﺘﺎﺝ ﺍﳋﺎﻡ):(PBﻫﻮ ﺍﻹﻧﺘﺎﺝ ﺍﳋﺎﻡ ﻟﻮﺣﺪﺓ ﺍﻗﺘﺼﺎﺩﻳﺔ ﺧﻼﻝ ﻓﺘﺮﺓ ﺯﻣﻨﻴﺔ ﻳﺸـﻤﻞ ﳎﻤـﻮﻉ
ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﺍﳌﻨﺘﺠﺔ ﰲ ﻫﺬﻩ ﺍﻟﻔﺘﺮﺓ ﻟﺼﺎﱀ ﺍﻟﻮﺣﺪﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﰲ ﺣﺪ ﺫﺍـﺎ ﺃﻭ ﻟﺒـﺎﻗﻲ
ﺍﻟﻮﺣﺪﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ،ﻭﺫﻟﻚ ﻣﻦ ﺃﺟﻞ ﺍﺳﺘﺨﺪﺍﻣﻬﺎ ﰲ ﻓﺘﺮﺓ ﻻﺣﻘﺔ ،ﻭﻳﻜﻮﻥ ﻣﻘـﻴﻢ ﺑﺴـﻌﺮ
ﺍﻹﻧﺘﺎﺝ ﻣﻦ ﺩﻭﻥ ﺭﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ) (TVAﻭﻭﺍﺿﺢ ﺃﻥ ﺍﻹﻧﺘـﺎﺝ ﺍﳋـﺎﻡ ﻳﺘﻀـﻤﻦ
ﺍﻻﻫﺘﻼﻛﺎﺕ ﻭﺇﺫﺍ ﻣﺎ ﺃﻧﻘﺼﻨﺎ ﻣﻨﻪ ﺍﻻﻫﺘﻼﻛﺎﺕ ﳓﺼﻞ ﻋﻠﻰ ﺍﻹﻧﺘﺎﺝ ﺍﻟﺼﺎﰲ ﺣﻴـﺚ:ﺍﻹﻧﺘـﺎﺝ
ﺍﻟﺼﺎﰲ=ﺍﻹﻧﺘﺎﺝ ﺍﳋﺎﻡ -ﺍﻻﻫﺘﻼﻛﺎﺕ
PN=PB-AM
ﻭﰲ ﻧﻈﺎﻡ SCEAﻳﻘﻴﻢ ﺍﻹﻧﺘﺎﺝ ﺍﻟﻜﻠﻲ ﺍﳋﺎﻡ ﻋﺎﺩﺓ ﺑﺴﻌﺮ ﺍﻟﺴﻮﻕ ﺣﻴﺚ:
PTBpm=PTBpp+∑TVA+ ∑DT/IM
ﺍﻹﻧﺘﺎﺝ ﺍﻟﻜﻠﻲ ﺍﳋﺎﻡ)ﺳﻌﺮ ﺍﻟﺴﻮﻕ(=ﺍﻹﻧﺘﺎﺝ ﺍﻟﻜﻠﻲ ﺍﳋﺎﻡ)ﺳﻌﺮ ﺍﻹﻧﺘﺎﺝ(+ﳎﻤﻮﻉ ﺍﻟﺮﺳﻢ ﻋﻠـﻰ
ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ+ﳎﻤﻮﻉ ﺍﳊﻘﻮﻕ ﻭﺍﻟﺮﺳﻮﻡ ﺍﳉﻤﺮﻛﻴﺔ ﻋﻠﻰ ﺍﻟﻮﺍﺭﺩﺍﺕ) ﻭﺗﺴﻤﻰ ﻫﺬﻩ ﺍﻟﻄﺮﻳﻘـﺔ
ﺑﻄﺮﻳﻘﺔ ﺍﻹﻧﺘﺎﺝ(
ﻛﻤﺎ ﳝﻜﻦ ﺣﺴﺎﺏ ﺍﻹﻧﺘﺎﺝ ﺍﻟﻜﻠﻲ ﺍﳋﺎﻡ ﺑﺴﻌﺮ ﺍﻟﺴﻮﻕ ﻋﻦ ﻃﺮﻳﻖ ﻃﺮﻳﻘﺔ ﺍﻹﻧﻔﺎﻕ ﻭﺫﻟﻚ ﻣـﻦ
ﺧﻼﻝ ﺟﺪﻭﻝ ﺍﳌﻮﺍﺭﺩ ﻭﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﻟﺴﺎﺑﻖ ﺣﻴﺚ:
laPTBpm= ∑CP+∑CF+ABFF+VS+X-M
ﻛﻤﺎ ﳝﻜﻦ ﺣﺴﺎﺏ PTBﺑﺎﺳﺘﺨﺪﺍﻡ ﻣﻔﻬﻮﻡ ﺍﻟﺪﺧﻞ) ﻭﻫﺬﺍ ﺳﻨﺘﻄﺮﻕ ﺇﻟﻴﻪ ﰲ ﺍﻟﻌﻨﺼﺮ ﺍﳋﺎﺹ
ﺑﻌﻤﻠﻴﺎﺕ ﺍﻟﺘﻮﺯﻳﻊ(
ﻣﻼﺣﻈﺔ:ﺇﻥ ﺃﻫﻢ ﺍﻧﺘﻘﺎﺩ ﻳﻮﺟﻪ ﺇﱃ ﺍﻹﻧﺘﺎﺝ ﺍﻟﻜﻠﻲ ﺍﳋﺎﻡ ﻫـﻮ ﻣﺸـﻜﻞ ﺍﻻﺯﺩﻭﺍﺝ ﰲ ﻋﻤﻠﻴـﺔ
ﺍﳊﺴﺎﺏ)ﻭﺫﻟﻚ ﻋﻨﺪ ﺣﺴﺎﺏ ﺍﻻﺳﺘﻬﻼﻛﺎﺕ ﺍﻟﻮﺳﻴﻄﻴﺔ( ﻭﻟﺘﻮﺿﻴﺢ ﺫﻟﻚ ﻧﻌﺮﺽ ﺍﳌﺜﺎﻝ ﺍﻟﺘﺎﱄ:
ﻟﻴﻜﻦ ﻟﺪﻳﻨﺎ ﺍﻗﺘﺼﺎﺩ ﻣﻜﻮﻥ ﻣﻦ ﻣﺆﺳﺴﺘﲔAﻭ Bﺣﻴﺚ ﻗﺎﻣﺖ ﺍﳌﺆﺳﺴﺔ Aﺑﺈﻧﺘـﺎﺝ ﺃﺛـﺎﺙ
ﻣﻨﺰﱄ ﺑﻘﻴﻤﺔ 20ﻣﻠﻴﻮﻥ ﺩﺝ ،ﺑﻌﺪﻣﺎ ﺍﺳﺘﺨﺪﻣﺖ ﻣﺎ ﻗﻴﻤﺔ 5ﻣﻠﻴﻮﻥ ﺩﺝ ﻣﻦ ﺍﻟﺼﻔﺎﺋﺢ ﺍﳋﺸﺒﻴﺔ
ﺍﻟﱵ ﺃﻧﺘﺠﺘﻬﺎ ﺍﳌﺆﺳﺴﺔ.B
laPTB=20+5=25M
ﻧﻼﺣﻆ ﺃﻥ ﻗﻴﻤﺔ ﺍﻟﺼﻔﺎﺋﺢ ﺍﳋﺸﺒﻴﺔ ﻗﺪ ﺣﺴﺒﺖ ﻣﺮﺗﲔ،ﻣﺮﺓ ﺑﺼﻔﺘﻬﺎ ﺇﻧﺘﺎﺝ ﻟﻠﻤﺆﺳﺴـﺔ) (B
ﻭﻣﺮﺓ ﺃﺧﺮﻯ ﺑﺼﻔﺘﻬﺎ ﺍﺳﺘﻬﻼﻛﺎﺕ ﻭﺳﻴﻄﻴﺔ ﻟﻠﻤﺆﺳﺴﺔ)،(Aﳑﺎ ﺃﺩﻯ ﺇﱃ ﺗﻀﺨﻴﻢ ﻗﻴﻤﺔ ﺍﻹﻧﺘﺎﺝ
،ﻭﳊﻞ ﻫﺬﺍ ﺍﳌﺸﻜﻞ ﳚﺐ ﺍﺳﺘﺨﺪﺍﻡ ﻣﻔﻬﻮﻡ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺃﺛﻨﺎﺀ ﺣﺴﺎﺏ ﺍﻹﻧﺘﺎﺝ ﺍﻟﻜﻠﻲ ﻟﻠﺒﻠﺪ.
ﻣﻔﻬﻮﻡ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ:ﺗﺘﻤﺜﻞ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺍﳋﺎﻣﺔ ﻟﻠﻤﺆﺳﺴﺔ ﰲ ﺍﻟﻘﻴﻤﺔ ﺍﻟﱵ ﺃﺿﺎﻓﺘﻬﺎ ﺍﳌﺆﺳﺴﺔ
ﻋﻠﻰ ﺍﻻﺳﺘﻬﻼﻛﺎﺕ ﺍﻟﻮﺳﻴﻄﻴﺔ ﻟﻠﺤﺼﻮﻝ ﻋﻠﻰ ﻣﻨﺘﺠﺎﺕ ﺎﺋﻴﺔ ،ﻭﺑﺎﻟﺘﺎﱄ ﻓﺈﻥ ﺍﻟﻘﻴﻤـﺔ ﺍﳌﻀـﺎﻓﺔ
ﺍﳋﺎﻣﺔ ﻟﻠﻤﺆﺳﺴﺎﺕ ﺗﺴﺎﻭﻱ :
∑PB=∑VAB+∑CPﺃﻱ∑VAB=∑PB-∑CP
ﻭﺑﺎﻟﺘﺎﱄ ﻓﺈﻥ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺍﳋﺎﻣﺔ ﻟﻠﻮﻃﻦ ﺗﺴﺎﻭﻱ ﳎﻤﻮﻉ ﺍﻟﻘـﻴﻢ ﺍﳌﻀـﺎﻓﺔ ﻟﻠﻤﺆﺳﺴـﺎﺕ
ﺍﻹﻧﺘﺎﺟﻴﺔ
∑VAB= ∑PB- ∑CP
ﺇﻥ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﳊﺴﺎﺏ ﺍﻹﻧﺘﺎﺝ ﺍﻟﻜﻠﻲ ﺍﳋﺎﻡ ﻟﻠﺒﻠﺪ ﻳﺆﺩﻱ ﺇﱃ ﺍﺳﺘﻌﻤﺎﻝ ﳎﻤـﻊ
ﺟﺪﻳﺪ ﻳﺴﻤﻰ ﺍﻹﻧﺘﺎﺝ ﺍﻟﺪﺍﺧﻠﻲ ﺍﳋﺎﻡ LA PIB
-ﺍﻹﻧﺘﺎﺝ ﺍﻟﺪﺍﺧﻠﻲ ﺍﳋﺎﻡ : LAPIBﻫﻮ ﳎﻤﻮﻉ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﺍﻹﻧﺘﺎﺟﻴﺔ ﺍﳌﻨﺘﺠﺔ ﻣﻦ ﻗﺒـﻞ
ﺍﻷﻋﻮﺍﻥ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﳌﻘﻴﻤﺔ ،ﻭﺍﻟﱵ ﺗﺸﻤﻞ ﻣﻮﺿﻮﻋﺎ ﻟﻼﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﻟﻨﻬﺎﺋﻴﺔ ﺍﳋﺎﺻﺔ ﺑﻜﻞ ﺳﻨﺔ
-ﰲ ﻧﻈﺎﻡ : SCEAﺍﻹﻧﺘﺎﺝ ﺍﻟﺪﺍﺧﻠﻲ ﺍﳋﺎﻡ LAPIBﻳﻘﻴﻢ ﺑﺴﻌﺮ ﺍﻟﺴﻮﻕ ،ﻭﳝﻜﻦ ﺣﺴـﺎﺏ
ﻫﺬﺍ ﺍﻤﻊ ﻭﻓﻘﺎ ﻟﺜﻼﺙ ﻣﻔﺎﻫﻴﻢ) ﺍﻹﻧﺘﺎﺝ ،ﺍﻹﻧﻔﺎﻕ،ﺍﻟﺪﺧﻞ(
ﺍﻹﻧﺘﺎﺝ ﺍﻟﺪﺍﺧﻠﻲ ﺍﳋﺎﻡ ﺑﺴﻌﺮ ﺍﻟﺴﻮﻕ= ﳎﻤﻮﻉ ﺍﻟﻘﻴﻢ ﺍﳌﻀﺎﻓﺔ+ﳎﻤﻮﻉ ﺍﻟﺮﺳﻮﻡ ﻋﻠـﻰ ﺍﻟﻘﻴﻤـﺔ
ﺍﳌﻀﺎﻓﺔ+ﳎﻤﻮﻉ ﺍﻟﺮﺳﻮﻡ ﻭﺍﳊﻘﻮﻕ ﺍﳉﻤﺮﻛﻴﺔ ﻋﻠﻰ ﺍﻟﻮﺍﺭﺩﺍﺕ .
-03ﺣﺴﺎﺏ ﺍﻹﻧﺘﺎﺝ ﺍﻟﺪﺍﺧﻠﻲ ﺍﳋﺎﻡ ﺑﺎﺳﺘﺨﺪﺍﻡ ﻣﻔﻬﻮﻡ ﺍﻟﺪﺧﻞ :ﻧﺘﻄﺮﻕ ﺇﻟﻴﻪ ﰲ ﺍﻟﻔﺼﻞ ﺍﻟﺘﺎﱄ
200.000=Xﻭﻥ
ﺍﻹﺟﺎﺑﺔ:
-ﺣﺴﺎﺏLAPIBpmﺑﻄﺮﻳﻘﺔ ﺍﻹﻧﺘﺎﺝ:
la PIBpm= ∑VAB+ ∑TVA+ ∑DT/IM
laPIBpm=(5.000.000-1.000.000)+1.000.000+500.000
laPIBpm=5.500.000UM
-ﺣﺴﺎﺏ laPIBpmﺑﻄﺮﻗﺔ ﺍﻹﻧﻔﺎﻕ :
laPIBpm= ∑CF+ ABFF+ VS+X-M
laPIBpm=1.500.000+3.000.000+500.000+2.000.000-1.500.000
laPIBpm=5.500.000UM
laPTBpm=5.000.000+1.000.000+500.000
laPTBpm=laPIBpm+ ∑CP
laPTBpm=5.500.000+1.000.000
laPTBpm=6.500.000UM
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
CP=1.000.000 laPTBpm=6.500.000
CF=1.500.000 M=1.500.000
ABFF=3.000.000
VS=500.000
X=2.000.000
8.000.000 8.000.000
-ﻛﺬﻟﻚ ﳝﻜﻦ ﺣﺴﺎﺏ ﳎﻤﻊ ﺟﺪﻳﺪ ﻳﺴﻤﻲ ﺍﻹﻧﺘﺎﺝ ﺍﻟﺼﺎﰲ ﻭﺫﻟﻚ ﻭﻓﻘﺎ ﻟﻠﻌﻼﻗﺔ ﺍﻟﺘﺎﻟﻴﺔ:
ﺍﻹﻧﺘﺎﺝ ﺍﻟﺪﺍﺧﻠﻲ ﺍﻟﺼﺎﰲ=ﺍﻹﻧﺘﺎﺝ ﺍﻟﺪﺍﺧﻠﻲ ﺍﳋﺎﻡ-ﳎﻤﻮﻉ ﺍﻻﻫﺘﻼﻛﺎﺕ
laPINpm=laPIBpm- ∑AM
)lePIBpm(SCEA)=laPIBpm(SCEA)+laPIBpm(BNP)(SCEA)-SNP(BP
)lePIBpm(SCEA)=laPIBpm(SCN
ﻣﻼﺣﻈﺔ:
ﺇﻥ ﺍﻟﻮﻗﺎﺋﻊ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺗﺒﲔ ﺃﻥ ﻛﻞ ﻋﻤﻠﻴﺔ ﺇﻧﺘﺎﺝ ﻟﻠﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﻳﻨﺸﺄ ﻣﻘﺎﺑﻠﻬﺎ ﺩﺧـﻞ
ﳝﺜﻞ ﻣﻜﺎﻓﺄﺓ ﳌﺴﺎﳘﺔ ﻛﻞ ﻋﻮﻥ ﺍﻗﺘﺼﺎﺩﻱ ﰲ ﺍﻟﻌﻤﻠﻴﺔ ﺍﻹﻧﺘﺎﺟﻴﺔ ﻳﺘﻢ ﺗﻮﺯﻳﻌﻬﺎ ﺑﲔ ﺍﳌﺴـﺎﳘﲔ ﰲ
ﲢﻘﻴﻘﻬﺎ ﰲ ﺷﻜﻞ ﺃﺟﻮﺭ ﻭ ﻓﻮﺍﺋﺪ ،ﺍﻟﻌﻮﺍﺋﺪ ﺍﻟﱵ ﳛﺼﻞ ﻋﻠﻴﻬﺎ ﺍﳌﺴﺎﳘﲔ ،ﻛﻤﺎ ﻳﻘـﻮﻡ ﺑﻌـﺾ
ﺍﻷﻋﻮﺍﻥ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺑﺈﻋﺎﺩﺓ ﺗﻮﺯﻳﻊ ﺍﻟﺪﺧﻮﻝ ﺍﶈﺼﻞ ﻋﻠﻴﻬﺎ ﻣﻦ ﺑﺎﻗﻲ ﺍﻷﻋـﻮﺍﻥ ﺍﻻﻗﺘﺼـﺎﺩﻳﺔ ،
ﻭﻫﺬﺍ ﺍﻟﺘﻮﺯﻳﻊ ﻟﻠﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﳜﻠﻖ ﻧﻮﻋﺎ ﻣﻦ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺗﺴﻤﻰ ﺑﻌﻤﻠﻴﺎﺕ ﺍﻟﺘﻮﺯﻳﻊ.
-ﻣﻔﻬﻮﻡ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺘﻮﺯﻳﻊ :ﺗﺒﲔ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺘﻮﺯﻳﻊ ﻛﻴﻔﻴﺔ ﺍﻧﺘﻘﺎﻝ ﺍﳌﺪﺍﺧﻴﻞ ﺑﲔ ﳐﺘﻠﻒ ﺍﻷﻋﻮﺍﻥ
ﻭﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ،ﻭﺑﻮﺍﺳﻄﺔ ﻫﺬﻩ ﺍﻟﻌﻤﻠﻴﺎﺕ ﻳﺘﻢ ﺗﻮﺯﻳﻊ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺍﻟﱵ ﻳﺘﻢ ﺧﻠﻘﻬﺎ
ﻧﺘﻴﺠﺔ ﻟﻠﻌﻤﻠﻴﺔ ﺍﻹﻧﺘﺎﺟﻴﺔ ﺑﲔ ﺍﳌﺴﺎﳘﲔ ﰲ ﺧﻠﻖ ﻫﺬﻩ ﺍﻟﻘﻴﻤﺔ ﰲ ﺷﻜﻞ ﺗﻌﻮﻳﻀﺎﺕ ﻋﻠﻰ ﺍﻬﻮﺩ
ﺍﳌﺒﺬﻭﻝ ﻭﺗﺴﻤﻰ ﻫﺬﻩ ﺍﳌﺪﺍﺧﻴﻞ ﺑﺎﳌﺪﺍﺧﻴﻞ ﺍﳌﻨﺘﺠﺔ ،ﻛﻤﺎ ﺗﺸﻜﻞ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀـﺎﻓﺔ ﻣﻮﺿـﻮﻋﺎ
ﻹﻋﺎﺩﺓ ﺍﻟﺘﻮﺯﻳﻊ ﻏﲑ ﺍﳌﺒﺎﺷﺮﺓ ﺑﻮﺍﺳﻄﺔ ﺍﻟﺪﻭﻟـﺔ ،ﻭﰲ ﻫـﺬﻩ ﺍﳊﺎﻟـﺔ ﺗﺴـﻤﻰ ) ﲟـﺪﺍﺧﻴﻞ
ﺍﻟﺘﺤﻮﻳﻼﺕ(.11
-ﻣﻀﻤﻮﻥ ﺃﻭ ﳏﺘﻮﻯ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺘﻮﺯﻳﻊ :ﳝﻜﻦ ﺗﻠﺨﻴﺺ ﺃﻫﻢ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺘﻮﺯﻳﻊ ﻓﻴﻤﺎ ﻳﻠﻲ :
ﺗﻌﻮﻳﻀﺎﺕ ﺍﻷﺟﺮﺍﺀ : RSﻭﻫﻲ ﲤﺜﻞ ﳎﻤﻮﻉ ﺍﳌﺪﻓﻮﻋﺎﺕ ﺍﻟﻨﻘﺪﻳﺔ ﻭﺍﻟﻌﻴﻨﻴﺔ ﺍﳌﺪﻓﻮﻋﺔ ﻣﻦ ﻗﺒﻞ
ﺍﳌﺴﺘﺨﺪﻣﲔ ﻟﺼﺎﱀ ﺍﻟﻌﻤﺎﻝ ﻣﻘﺎﺑﻞ ﺍﻟﻌﻤﻞ ﺍﻟﺬﻱ ﻳﺆﺩﻭﻧﻪ ﻭﺗﺸﻤﻞ ﺗﻌﻮﻳﻀﺎﺕ ﺍﻷﺟﺮﺍﺀ ،ﺍﻷﺟﻮﺭ
،ﺍﻟﺮﻭﺍﺗﺐ ،ﻭﺍﳌﺴﺎﳘﺎﺕ ﺍﳌﺪﻓﻮﻋﺔ ﻟﻠﻀﻤﺎﻥ ﺍﻻﺟﺘﻤﺎﻋﻲ ،ﺻﻨﺎﺩﻳﻖ ﺍﻟﺘﻘﺎﻋﺪ...ﺍﱁ
ﺍﻟﻀﺮﺍﺋﺐ ﻏﲑ ﺍﳌﺒﺎﺷﺮﺓ :ﻫﻲ ﺍﻗﺘﻄﺎﻋﺎﺕ ﺇﻟﺰﺍﻣﻴﺔ ﻣﻦ ﻗﺒﻞ ﺍﻟﺪﻭﻟﺔ ﲤﺜﻞ ﺍﻗﺘﻄﺎﻋﺎﺕ ﻋﻠﻰ ﺷﺮﺍﺀ ﺃﻭ
ﺑﻴﻊ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﻭﺗﺘﻀﻤﻦ ﺍﻷﻧﻮﺍﻉ ﺍﻟﺘﺎﻟﻴﺔ :
-ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ : TVA:ﻫﻮ ﺭﺳﻢ ﻳﺪﻓﻊ ﻣﻦ ﻗﺒﻞ ﺍﳌﻨﺘﺠﲔ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀـﺎﻓﺔ
ﺍﻟﱵ ﳛﻘﻘﻮﺎ ،ﻭﻟﻜﻦ ﻳﺘﺤﻤﻠﻬﺎ ﺍﳌﺴﺘﻬﻠﻜﻮﻥ ﻷﺎ ﺗﺪﺧﻞ ﰲ ﺳﻌﺮ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ.
-ﳎﻤﻮﻉ ﺍﻟﺮﺳﻮﻡ ﻭﺍﳊﻘﻮﻕ ﻋﻠﻰ ﺍﻟﻮﺍﺭﺩﺍﺕ :DT/IMﻭﻫﻲ ﲨﻴﻊ ﺍﻟﺮﺳﻮﻡ ﻭﺍﳊﻘـﻮﻕ ﺍﻟـﱵ
ﺗﻔﺮﺿﻬﺎ ﺍﻟﺪﻭﻟﺔ ﻋﻠﻰ ﺍﻟﻮﺍﺭﺩﺍﺕ ﻋﻨﺪ ﻋﺒﻮﺭﻫﺎ ﻣﺼﻠﺤﺔ ﺍﳉﻤﺎﺭﻙ ،ﻭﳝﻜﻦ ﺍﻟﺘﻤﻴﻴﺰ ﺑﲔ ﻧﻮﻋﲔ ﻣﻦ
ﺍﻟﻀﺮﺍﺋﺐ ﻏﲑ ﺍﳌﺒﺎﺷﺮﺓ .
-ﺍﻟﻔﺎﺋﺾ ﺍﳋﺎﻡ ﻟﻼﺳﺘﻐﻼﻝ :EBEﻫﻮ ﺍﳉﺰﺀ ﺍﳌﺘﺒﻘﻲ ﰲ ﺣﻮﺯﺓ ﺍﳌﺆﺳﺴﺔ ﻣﻦ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺑﻌﺪ
ﺍﻗﺘﻄﺎﻉ ﻛﻞ ﻣﻦ ﺃﺟﻮﺭ ﺍﻟﻌﻤﺎﻝ ﻭﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﱵ ﲤﻨﺢ ﻟﻠﺪﻭﻟﺔ ﻣﻀﺎﻓﺎ ﺇﻟﻴﻬﺎ ﺍﻹﻋﺎﻧـﺎﺕ ﺍﳌﻘﺪﻣـﺔ
ﻷﺟﻞ ﺍﻹﻧﺘﺎﺝ ﻭﻣﻨﻪ:
ﺍﻟﻔﺎﺋﺾ ﺍﳋﺎﻡ ﻟﻼﺳﺘﻐﻼﻝ = ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺍﳋﺎﻣﺔ – ﺗﻌﻮﻳﻀﺎﺕ ﺍﻷﺟﺮﺍﺀ – ﺿﺮﺍﺋﺐ ﻣﺮﺗﺒﻄـﺔ
ﺑﺎﻹﻧﺘﺎﺝ +ﺇﻋﺎﻧﺎﺕ ﺍﻻﺳﺘﻐﻼﻝ
EBE=VAB-RS-ILP+SUB
-ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺒﺎﺷﺮﺓ :ﻭﻫﻲ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﻘﺘﻄﻌﺔ ﻣﻦ ﻗﺒﻞ ﺍﻹﺩﺍﺭﺍﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻋﻠـﻰ ﺩﺧـﻮﻝ
ﺍﻟﻌﻤﻞ ﻭﺍﳌﻠﻜﻴﺔ ﻭﻋﻠﻰ ﻋﻮﺍﺋﺪ ﺭﺃﺱ ﺍﳌﺎﻝ ﻭﻣﻦ ﺑﲔ ﺍﻟﻀﺮﺍﺋﺐ ﳒﺪ :
-ﺍﻟﺘﺄﻣﻴﻨﺎﺕ :ﻭﺗﺘﻤﺜﻞ ﰲ ﺃﻗﺴﺎﻁ ﺍﻟﺘﺄﻣﲔ ﻭﺗﻌﻮﻳﻀﺎﺕ ﺍﻟﺘﺄﻣﲔ ﻋﻠﻰ ﺍﻷﺧﻄﺎﺭ ،ﲝﻴﺚ ﺍﻷﻗﺴـﺎﻁ
ﺗﺪﻓﻊ ﻣﻦ ﻗﺒﻞ ﺍﻷﻋﻮﺍﻥ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺇﱃ ﻣﺆﺳﺴﺎﺕ ﺍﻟﺘﺄﻣﲔ ،ﺃﻣﺎ ﺍﻟﺘﻌﻮﻳﻀﺎﺕ ﻓﺘﺪﻓﻊ ﻣﻦ ﻃﺮﻑ
ﻣﺆﺳﺴﺎﺕ ﺍﻟﺘﺄﻣﲔ ﺇﱃ ﺍﻷﻋﻮﺍﻥ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﰲ ﺣﺎﻟﺔ ﺣﺪﻭﺙ ﺧﻄﺮ ﻣﺎ.
-ﺍﳋﺪﻣﺎﺕ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ :PSﻭﻫﻲ ﻛﻞ ﺩﻓﻊ ﻧﻘﺪﻱ ﺗﻘﻮﻡ ﺑﻪ ﺍﳌﺆﺳﺴﺔ ﻋﻠﻰ ﻭﺟﻪ ﺍﳋﺼﻮﺹ
ﻗﻄﺎﻉ ﺍﻹﺩﺍﺭﺍﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ) ﺍﻟﻀﻤﺎﻥ ﺍﻻﺟﺘﻤﺎﻋﻲ ،ﺻﻨﺎﺩﻳﻖ ﺍﻟﺘﻘﺎﻋﺪ.. ،ﺍﱁ( ﻟﺼﺎﱀ ﺍﻟﻌﺎﺋﻼﺕ
ﻣﺜﻞ ﺗﻌﻮﻳﻀﺎﺕ ﻧﻔﺎﻗﺎﺕ ﺍﻟﻌﻼﺝ ﺍﻷﺩﻭﻳﺔ ،ﺗﻌﻮﻳﻀﺎﺕ ﺣﻮﺍﺩﺙ ﺍﻟﻌﻤﻞ ،ﻣﻌﺎﺷﺎﺕ ﺍﻟﺘﻘﺎﻋﺪ...ﺍﱁ
-ﺍﻟﺘﺤﻮﻳﻼﺕ ﺍﻟﺮﺃﲰﺎﻟﻴﺔ :ﻭﺗﺘﻤﺜﻞ ﺃﺳﺎﺳﺎ ﰲ ﺇﻋﺎﻧﺎﺕ ﺍﻻﺳﺘﻐﻼﻝ ﺍﻟﱵ ﺗﺪﻓﻌﻬﺎ ﺍﻟﺪﻭﻟﺔ ﻟﺼـﻠﺢ
ﺍﳌﺆﺳﺴﺎﺕ ﺍﻹﻧﺘﺎﺟﻴﺔ ﺪﻑ ﺗﺸﺠﻴﻊ ﺑﻌﺾ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﻹﻧﺘﺎﺟﻴﺔ.
ﺣﺴﺎب ﶍﻌﺎت ا ﻞ ﰲ ﻧﻈﺎم SCEA
ﻗﺒﻞ ﺃﻥ ﻧﺘﻜﻠﻢ ﻋﻦ ﳎﻤﻌﺎﺕ ﺍﻟﺪﺧﻞ ﳚﺐ ﺃﻥ ﺑﲔ ﺃﻧﻪ ﳝﻜﻦ ﺣﺴﺎﺏ ﳎﻤﻌﺎﺕ ﺍﻹﻧﺘـﺎﺝ ﰲ
ﻧﻈﺎﻡ (PIB,PTB) SCEAﺑﺎﺳﺘﺨﺪﺍﻡ ﻣﻔﻬﻮﻡ ﺛﺎﻟﺚ ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﻣﻔﻬﻮﻡ ﺍﻹﻧﺘﺎﺝ ﻭﺍﻹﻧﻔـﺎﻕ
ﻭﻫﻮ ﻣﻔﻬﻮﻡ ﺍﻟﺪﺧﻞ .
ﺍﻹﻧﺘﺎﺝ ﺍﻟﺪﺍﺧﻠﻲ ﺍﳋﺎﻡ ﺑﺴﻌﺮ ﺍﻟﺴﻮﻕ = ﺍﻟﻔﺎﺋﺾ ﺍﳋﺎﻡ ﻟﻼﺳﺘﻐﻼﻝ +ﺗﻌﻮﻳﻀﺎﺕ ﺍﻷﺟـﺮﺍﺀ +
ﺿﺮﺍﺋﺐ ﻣﺮﺗﺒﻄﺔ ﺑﺎﻹﻧﺘﺎﺝ – ﺇﻋﺎﻧﺎﺕ ﺍﻻﺳﺘﻐﻼﻝ
PIBpm=EBE+RS+ILP-SUB
ﳎﻤﻌﺎﺕ ﺍﻟﺪﺧﻞ
-01ﺍﻟﺪﺧﻞ ﺍﻟﺪﺍﺧﻠﻲ :RIﻫﻮ ﺍﻤﻊ ﺍﻟﺬﻱ ﻳﺒﲔ ﻛﻴﻔﻴﺔ ﺍﻟﺘﻮﺯﻳﻊ ﺍﻷﻭﱃ ﻟﻠﺪﺧﻞ ﺍﳌﺘﺤﺼﻞ
ﻋﻠﻴﻪ ﻣﻦ ﻋﻤﻠﻴﺔ ﺍﻹﻧﺘﺎﺝ ،ﻭﻫﻮ ﻳﺒﲔ ﺣﺠﻢ ﺍﳌﺪﺍﺧﻴﻞ ﺍﻟﱵ ﺣﻘﻘﻬﺎ ﺍﻷﻋﻮﺍﻥ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﳌﻨﺘﺠﺔ
ﺍﻟﱵ ﺗﻨﺸﻂ ﺩﺍﺧﻞ ﺍﻟﺒﻠﺪ ﻣﻬﻤﺎ ﻛﺎﻧﺖ ﺟﻨﺴﻴﺘﻬﺎ ،ﻭﻳﺘﻢ ﺣﺴﺎﺑﻪ ﻛﻤﺎ ﻳﻠﻲ :
ﺍﻟﺪﺍﺧﻞ ﺍﻟﺪﺍﺧﻠﻲ = ﺗﻌﻮﻳﻀﺎﺕ ﺍﻷﺟﺮﺍﺀ +ﺿﺮﺍﺋﺐ ﻣﺮﺗﺒﻄﺔ ﺑﺎﻹﻧﺘﺎﺝ – ﺇﻋﺎﻧﺎﺕ ﺍﻻﺳﺘﻐﻼﻝ +
ﺍﻟﻔﺎﺋﺾ ﺍﻟﺼﺎﰲ ﻟﻼﺳﺘﻐﻼﻝ .
RI=RS+ILP-SUB+ENE
ﻣﻼﺣﻈﺔ:
RI=PIBpm-AM=PINpm
-02ﺍﻟﺪﺧﻞ ﺍﻟﻮﻃﲏ : RNﺇﻥ ﻣﻔﻬﻮﻡ ﺍﻟﺪﺧﻞ ﺍﻟﺪﺍﺧﻠﻲ ﻳﺘﻮﻗﻒ ﻋﻠﻰ ﺣﺪﻭﺩ ﺍﻟﺒﻠﺪ ،ﻭﻟﻜﻦ
ﻋﺎﺩﺓ ﻣﺎ ﳒﺪ ﻣﺆﺳﺴﺎﺕ ﻭﻃﻨﻴﺔ ﲤﺎﺭﺱ ﻧﺸﺎﻃﻬﺎ ﺧﺎﺭﺝ ﺍﻟﺒﻠﺪ ﻭﺍﻟﻌﻜﺲ ﺻﺤﻴﺢ ) ﻣﺆﺳﺴﺎﺕ
ﺃﺟﻨﺒﻴﺔ ﲤﺎﺭﺱ ﻧﺸﺎﻃﻬﺎ ﺩﺍﺧﻞ ﺍﻟﺒﻠﺪ( ،ﻭﻣﻦ ﺃﺟﻞ ﺣﺴﺎﺏ ﺍﳌﺪﺍﺧﻴﻞ ﺍﻟﱵ ﺣﻘﻘﺘﻬﺎ ﺍﻷﻋﻮﺍﻥ
ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻧﻘﻮﻡ ﺑﺎﺳﺘﺨﺪﺍﻡ ﳎﻤﻊ ﺛﺎﱐ ﻳﺴﻤﻰ ﺑﺎﻟﺪﺧﻞ ﺍﻟﻮﻃﲏ ،ﻭﺍﻟﺬﻱ ﻳﺘﻢ ﺣﺴﺎﺑﻪ
ﻛﻤﺎ ﻳﻠﻲ :
ﺍﻟﺪﺧﻞ ﺍﻟﻮﻃﲏ= ﺍﻟﺪﺧﻞ ﺍﻟﺪﺍﺧﻠﻲ +ﺭﺻﻴﺪ ﺗﻌﻮﻳﻀﺎﺕ ﺍﻷﺟﺮﺍﺀ ﻣﻦ ﻭﺍﱃ ﺍﳋﺎﺭﺝ +ﺭﺻﻴﺪ
ﺩﺧﻞ ﺍﳌﻠﻜﻴﺔ ﺍﳌﺆﺳﺴﺔ ﻣﻦ ﻭﺍﱃ ﺍﳋﺎﺭﺝ
RN=RI+SRS+SRPE
-ﲣﺼﻴﺺ ﺍﻟﺪﺧﻞ ﺍﻟﻮﻃﲏ ﺍﳌﺘﺎﺡ :ﺇﻥ ﺍﳍﺪﻑ ﻣﻦ ﲣﺼﻴﺺ ﺍﻟﺪﺧﻞ ﺍﻟﻮﻃﲏ ﺍﳌﺘﺎﺡ ،ﻫﻮ
ﺗﻮﺿﻴﺢ ﻛﻴﻔﻴﺔ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﺪﺧﻞ ﺍﻟﻮﻃﲏ ﺍﳌﺘﺎﺡ ﺑﲔ ﳐﺘﻠﻒ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﳌﺸﻜﻠﺔ
ﻟﻼﻗﺘﺼﺎﺩ ﺍﻟﻮﻃﲏ ،ﻭﺍﳉﺪﻭﻝ ﺍﻟﺘﺎﱄ ﻳﻮﺿﺢ ﻛﻴﻔﻴﺔ ﲣﺼﻴﺺ ﺍﻟﺪﺧﻞ ﺍﻟﻮﻃﲏ ﺍﳌﺘﺎﺡ .
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
ﳎﻤﻮﻉ ﺍﻻﺳﺘﻬﻼﻛﺎﺕ ﺍﻟﻨﻬﺎﺋﻴﺔ CF ﺍﻟﺪﺧﻞ ﺍﻟﺪﺍﺧﻠﻲ RI
-ﺍﺳﺘﻬﻼﻙ ﺎﺋﻲ ﻟﻠﻌﺎﺋﻼﺕ CFMEI +ﺭﺻﻴﺪ ﺗﻌﻮﻳﻀﺎﺕ ﺍﻷﺟﺮﺍﺀ ﻣﻦ ﻭﺍﱃ ﺍﳋﺎﺭﺝ
-ﺍﺳﺘﻬﻼﻙ ﺎﺋﻲ ﻟﻺﺩﺍﺭﺍﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ CFAP SRS
-ﺍﺳﺘﻬﻼﻙ ﺎﺋﻲ ﻟﻠﻤﺆﺳﺴﺎﺕ ﺍﳌﺎﻟﻴﺔ CFEF +ﺭﺻﻴﺪ ﺩﺧﻞ ﺍﳌﻠﻜﻴﺔ ﻭ ﺍﳌﺆﺳﺴﺔ ﻣﻦ ﻭﺍﱃ
* ﺭﺻﻴﺪ :ﺍﻻﺩﺧﺎﺭ ﺍﻟﺼﺎﰲ ﺍﳉﺰﺋﻲ ENP ﺍﳋﺎﺭﺝ SRPE
= ﺍﻟﺪﺧﻞ ﺍﻟﻮﻃﲏ RN
+ﲢﻮﻳﻼﺕ ﺟﺎﺭﻳﺔ ﺍﺧﺮﻯ ATFS
ﳎﻤﻮﻉ ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ = RND
ﻧﻌﻠﻢ ﺃﻥ ﻧﻈﺎﻡ SCEAﳉﺄ ﺇﱃ ﺣﺴﺎﺏ ﺍﻟﻨﺎﺗﺞ ﺍﻟﺪﺍﺧﻠﻲ ﺍﳋﺎﻡ lePIBﻣﻦ ﺃﺟﻞ ﺇﻣﻜﺎﻧﻴﺔ
ﻣﻘﺎﺭﻧﺘﻪ ﻣﻊ ﳎﻤﻌﺎﺕ ﺍﻹﻧﺘﺎﺝ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﱵ ﺗﺴﺘﺨﺪﻡ ﻧﻈﺎﻡ ، SCNﻧﻔﺲ ﺍﻟﺸﻲﺀ ﺑﺎﻟﻨﺴﺒﺔ
ﻤﻌﺎﺕ ﺍﻟﺪﺧﻞ ﰲ ﻧﻈﺎﻡ SCEAﺣﻴﺚ ﻳﺴﺘﺨﺪﻡ ﺍﻟﺪﺧﻞ ﺍﻟﻮﻃﲏ ﺍﻟﻨﻘﺪﻱ ﻭﺫﻟﻚ ﻣﻦ ﺃﺟﻞ
ﻣﻘﺎﺭﻧﺘﻪ ﻣﻊ ﳎﻤﻌﺎﺕ ﺍﻟﺪﺧﻞ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﱵ ﺗﺘﺒﻊ ﻧﻈﺎﻡ ، SCNﻭﻳﺘﻢ ﺣﺴﺎﺏ ﻫﺬﺍ ﺍﻤﻊ ﻛﻤﺎ
ﻳﻠﻲ:
ﺍﻟﺪﺧﻞ ﺍﻟﻮﻃﲏ ﺍﻟﻨﻘﺪﻱ ﺍﳌﺘﺎﺡ = ﺍﻟﺪﺧﻞ ﺍﻟﻮﻃﲏ ﺍﻟﻨﻘﺪﻱ +ﲢﻮﻳﻼﺕ ﺟﺎﺭﻳﺔ ﺃﺧﺮﻯ
RNMD=RNM+ATFS
ﻳﺘﻢ ﲣﺼﻴﺺ ﺍﻟﺪﺧﻞ ﺍﻟﻮﻃﲏ ﺍﻟﻨﻘﺪﻱ ﺍﳌﺘﺎﺡ ﻛﻤﺎ ﻳﻠﻲ :
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
CF ﳎﻤﻮﻉ ﺍﻻﺳﺘﻬﻼﻛﺎﺕ ﺍﻟﻨﻬﺎﺋﻴﺔ RN ﺍﻟﺪﺧﻞ ﺍﻟﻮﻃﲏ
CFMEI -ﺍﺳﺘﻬﻼﻙ ﺎﺋﻲ ﻟﻠﻌﺎﺋﻼﺕ +ﻣﺪﺍﺧﻴﻞ ﺍﻷﻋﻮﺍﻥ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻏﲑ
-ﺍﺳﺘﻬﻼﻙ ﺎﺋﻲ ﻟﻺﺩﺍﺭﺍﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ CFAP ﺍﻹﻧﺘﺎﺟﻴﺔ R/BNP
-ﺍﺳﺘﻬﻼﻙ ﺎﺋﻲ ﻟﻠﻤﺆﺳﺴﺎﺕ ﺍﳌﺎﻟﻴﺔ CFEF -ﳎﻤﻮﻉ ﺍﻹﳚﺎﺭﺍﺕ LOY
* ﺭﺻﻴﺪ :ﺍﻻﺩﺧﺎﺭ ﺍﻟﺼﺎﰲ ﺍﻟﻜﻠﻲ ENG = ﺍﻟﺪﺧﻞ ﺍﻟﻮﻃﲏ ﺍﻟﻨﻘﺪﻱ RNM
+ﲢﻮﻳﻼﺕ ﺟﺎﺭﻳﺔ ﺃﺧﺮﻯ ATFS
ﳎﻤﻮﻉ ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ = RNMD
ﺍﻻﻫﺘﻼﻛﺎﺕAM=210.000 -ﳎﻤﻮﻉ
ﺍﻷﺟﺮﺍﺀ450.000=RS -ﺗﻌﻮﻳﻀﺎﺕ
ﺍﳌﻄﻠﻮﺏ :
: ﺍﳊﻞ
-ﺣﺴﺎﺏ RI
RI=RS+ILP-SUB+ENE
=450.000+270.000-90.000+600.000-210.000
RI=1.020.000
ﺣﺴﺎﺏ RN
RN=RI+SRS+SRPE
=1.020.000+165.000-225.000
RN=960.000
-03ﺣﺴﺎﺏ RND
RND=RN+ATFS
= 960.000+540.000
RND=1.500.000
ﲣﺼﻴﺼﻪ:
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
CF=900.000 RI=1.020.000
ﺭﺻﻴﺪ: +SRS=165.000
ENP=600.000 +SRPE=-225.000
=RN =960.000
+ATFS=540.000
1.500.0 = RND=1.500.000
RNM ﺣﺴﺎﺏ-04
RNM=RN+R/BNP-LOY=960.000+390.000-105.000
RNM=1.245.000
RNMD ﺣﺴﺎﺏ-05
RNMD=1.245.000+540.000
RNMD=1.785.000
ﲣﺼﻴﺼﻪ
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
CF=900.000 RN=960.000
: ﺭﺻﻴﺪ +R/BNP=390.000
ENG=885.000 -LOY=105.000
=RNM =1.245.000
+ATFS=540.000
1.785.000 = RNMD=1.785.000
اﻟﻔﺼﻞ اﳋﺎﻣﺲ :اﻟﺘ ﻠﯿﻞ اﻟﻬﯿﳫﻲ ﻠ ﺸﺎط ﻗ ﺼﺎدي
ﻧﻌﻠﻢ ﺃﻥ ﻧﻈﺎﻡ SCEAﺻﻨﻒ ﺍﻷﻋﻮﺍﻥ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺇﱃ ﲬﺴﺔ ﻗﻄﺎﻋﺎﺕ ﻭﻫـﻲ :ﻗﻄـﺎﻉ
ﺍﳌﺆﺳﺴﺎﺕ ﻭﺃﺷﺒﺎﻩ ﺍﳌﺆﺳﺴﺎﺕ ،ﻗﻄﺎﻉ ﺍﻟﻌـﺎﺋﻼﺕ ﻭﺍﳌﺆﺳﺴـﺎﺕ ﺍﻟﻔﺮﺩﻳـﺔ،ﻗﻄﺎﻉ ﺍﻹﺩﺍﺭﺍﺕ
ﺍﻟﻌﻤﻮﻣﻴﺔ ،ﻗﻄﺎﻉ ﺍﳌﺆﺳﺴﺎﺕ ﺍﳌﺎﻟﻴﺔ ،ﻗﻄﺎﻉ ﺍﻟﻌﺎﱂ ﺍﳋﺎﺭﺟﻲ .
ﻭﻧﺘﻴﺠﺔ ﳌﺨﺘﻠﻒ ﺍﻷﻧﺸﻄﺔ ﺍﻟﱵ ﺗﻘﻮﻡ ﺎ ﻫﺬﻩ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺳﻮﺍﺀ ﻛﺎﻧﺖ ﺇﻧﺘﺎﺟﻴﺔ ﺃﻭ ﺍﺳﺘﻬﻼﻛﻴﺔ
،ﻓﺎﻧﻪ ﺗﻨﺘﺞ ﻋﻨﻬﺎ ﻣﺪﺍﺧﻴﻞ ﻭﺍﺳﺘﺨﺪﺍﻣﺎﺕ ﺑﺎﻟﻨﺴﺒﺔ ﻤﻮﻉ ﻫﺬﻩ ﺍﻟﻘﻄﺎﻋﺎﺕ ،ﻛﻤﺎ ﺭﺃﻳﻨﺎ ﺳـﺎﺑﻘﺎ،
ﻭﻛﺬﻟﻚ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻜﻞ ﻗﻄﺎﻉ ﻋﻠﻰ ﺣﺪﺍ.
ﻭﻣﻦ ﺃﺟﻞ ﺫﻟﻚ ﺧﺼﺺ ﻧﻈﺎﻡ SCEAﳎﻤﻮﻋﺔ ﻣﻦ ﺍﳊﺴﺎﺑﺎﺕ ﻟﻜﻞ ﻗﻄﺎﻉ ﻣـﻦ ﺃﺟـﻞ
ﺗﺴﺠﻴﻞ ﳐﺘﻠﻒ ﺍﻷﻧﺸﻄﺔ ﺍﻟﱵ ﺗﻘﻮﻡ ﺎ ﻫﺬﻩ ﺍﻟﻘﻄﺎﻋﺎﺕ ﻭﳝﻜﻦ ﺗﻮﺿـﻴﺢ ﻫـﺬﻩ ﺍﳊﺴـﺎﺑﺎﺕ
ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﳉﺪﻭﻝ ﺍﻟﺘﺎﱄ :
ﺍﳊﺴﺎﺑﺎﺕ
ﺍﻟﻮﻇﻴﻔﺔ ﺍﻷﺳﺎﺳﻴﺔ ﳍﺬﺍ ﺍﳊﺴﺎﺏ ﻫﻲ ﲢﻠﻴﻞ ﻭﻇﻴﻔﺔ ﺍﻹﻧﺘﺎﺝ ﺍﻟﱵ ﺗﻘـﻮﻡ ـﺎ ﺍﻟﻘﻄﺎﻋـﺎﺕ
ﺍﻹﻧﺘﺎﺟﻴﺔ ﰲ ﺍﻟﺒﻠﺪ،ﻣﻊ ﺍﻟﻌﻠﻢ ﺃﻥ ﻫﺬﺍ ﺍﳊﺴﺎﺏ ﻳﺸﻤﻞ ﻓﻘﻂ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﻹﻧﺘﺎﺟﻴﺔ )(SQS,MEI
،ﻛﻤﺎ ﺃﻥ ﻫﺬﺍ ﺍﳊﺴﺎﺏ ﻻ ﻳﺴﺠﻞ ﺇﻻ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﱵ ﳍﺎ ﺻﻠﺔ ﻣﺒﺎﺷﺮﺓ ﺑﺎﻹﻧﺘـﺎﺝ ،ﻭﻳﻜـﻮﻥ
ﺷﻜﻞ ﻫﺬﺍ ﺍﳊﺴﺎﺏ ﻛﻤﺎ ﻳﻠﻲ :
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
ﺍﻟﺮﺻﻴﺪ:
ﺇﻥ ﺣﺴﺎﺏ ﺍﻹﻧﺘﺎﺝ ﻟﻘﻄﺎﻉ ﻣﻌﲔ ﻳﻮﺿﺢ ﺗﻜﻮﻳﻦ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺍﳋﺎﻣﺔ ﻣﻦ ﻗﺒﻞ ﺍﻟﻘﻄﺎﻉ ﺧﻼﻝ
ﻓﺘﺮﺓ ﺯﻣﻨﻴﺔ ﻣﻌﻴﻨﺔ .
ﻣﻼﺣﻈﺔ:ﺇﻥ ﺗﻘﻴﻴﻢ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺍﳋﺎﻣﺔ ﳊﺴﺎﺏ ﺍﻹﻧﺘـﺎﺝ ﻳﻜـﻮﻥ ﻣـﻦ ﺩﻭﻥ ، TVAﻷﻥ
ﺍﻹﻧﺘﺎﺝ ﺍﳋﺎﻡ PBﻫﻮ ﻛﺬﻟﻚ ﻣﻘﻴﻢ ﺑﺴﻌﺮ ﺍﻹﻧﺘﺎﺝ .
ﻳﻮﺿﺢ ﻫﺬﺍ ﺍﳊﺴﺎﺏ ﺍﻟﺘﻮﺯﻳﻊ ﺍﻷﻭﱄ ﻟﻠﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺍﻟﱵ ﺗﻜﻮﻧﺖ ﰲ ﺣﺴﺎﺏ ﺍﻹﻧﺘـﺎﺝ ﺑـﲔ
ﺍﳌﺴﺎﳘﲔ ﰲ ﺍﻟﻌﻤﻠﻴﺔ ﺍﻹﻧﺘﺎﺟﻴﺔ ) ﺍﻟﻌﻤﺎﻝ ،ﺭﺃﲰﺎﻝ( ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺍﻟﺪﻭﻟﺔ ،ﻭﻳﻜﻮﻥ ﺷﻜﻞ ﻫﺬﺍ
ﺍﳊﺴﺎﺏ ﻛﻤﺎ ﻳﻠﻲ :
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
ﻣﻦ ﺧﻼﻝ ﺍﻟﺸﻜﻞ ﺍﻷﺳﺒﻖ ﻳﺘﺒﲔ ﻟﻨﺎ ﺃﻥ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺍﳋﺎﻣﺔ ﺍﻟﱵ ﺗﻜﻮﻧـﺖ ﻧﺘﻴﺠـﺔ ﻋﻤﻠﻴـﺔ
ﺍﻹﻧﺘﺎﺝ ﻳﺘﻢ ﺗﻮﺯﻳﻌﻬﺎ ﻛﻤﺎ ﻳﻠﻲ :
-ﺗﻌﻮﻳﻀﺎﺕ ﺍﻷﺟﺮﺍﺀ ﻛﻌﺎﺋﺪ ﳌﺴﺎﳘﺔ ﻋﻨﺼﺮ ﺍﻟﻌﻤﻞ ﰲ ﺍﻹﻧﺘﺎﺝ ،ﻭﺿﺮﺍﺋﺐ ﻣﺮﺗﺒﻄﺔ ﺑﺎﻹﻧﺘـﺎﺝ
ﻛﻌﺎﺋﺪ ﻟﻠﺪﻭﻟﺔ ،ﻭﺍﻟﻔﺎﺋﺾ ﺍﳋﺎﻡ ﻟﻼﺳﺘﻐﻼﻝ ﻛﻌﺎﺋﺪ ﻟﻠﻤﺆﺳﺴﺔ ﺃﻭ ﳌﺎﻟﻜﻲ ﺭﺅﻭﺱ ﺍﻷﻣﻮﺍﻝ .
-ﺇﻥ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﳌﺆﺳﺴﻴﺔ ﺍﻟﱵ ﻟﺪﻳﻬﺎ ﺣﺴﺎﺏ ﺍﻻﺳﺘﻐﻼﻝ ﺗﺘﻤﺜﻞ ﰲ ﻗﻄﺎﻉ ﺍﳌﺆﺳﺴﺎﺕ ﻭﺃﺷﺒﺎﻩ
ﺍﳌﺆﺳﺴﺎﺕ ،ﻭﻗﻄﺎﻉ ﺍﻟﻌﺎﺋﻼﺕ ﻭﺍﳌﺆﺳﺴﺎﺕ ﺍﻟﻔﺮﺩﻳﺔ .
-ﺇﻥ ﺣﺴﺎﺏ ﺍﻻﺳﺘﻐﻼﻝ ﻻ ﻳﻀﻢ ﺇﻻ ﻋﻤﻠﻴﺔ ﺍﻟﺘﻮﺯﻳﻊ ﺍﻷﻭﻟﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻹﻧﺘﺎﺝ ﺑﺼﻔﺔ ﻣﺒﺎﺷﺮﺓ
-ﺇﻥ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻹﻧﺘﺎﺝ ﺗﺴﺠﻞ ﻣﻦ ﺩﻭﻥ ، TVAﻭﺫﻟﻚ ﻷﻥ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺍﳋﺎﻣﺔ
ﻣﺴﺠﻠﺔ ﻣﻦ ﺩﻭﻥ . TVA
-ﻧﻼﺣﻆ ﺃﻥ ﺣﺴﺎﺏ ﺍﻹﻧﺘﺎﺝ ﻳﺘﻘﺎﻃﻊ ﻣﻊ ﺣﺴﺎﺏ ﺍﻻﺳﺘﻐﻼﻝ ﰲ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺍﳋﺎﻣﺔ ،ﺣﻴﺚ
ﺗﻌﺘﱪ ﻛﺮﺻﻴﺪ ﺿﻤﻦ ﺣﺴﺎﺏ ﺍﻹﻧﺘﺎﺝ ،ﻭﺗﻌﺘﱪ ﻣﻮﺭﺩﺍ ﺿﻤﻦ ﺣﺴﺎﺏ ﺍﻻﺳﺘﻐﻼﻝ .
-ﺣﺴﺎﺏ ﺍﳌﺪﺍﺧﻴﻞ ﻭﺍﻟﻨﻔﻘﺎﺕ )ﺣﺴﺎﺏ ﺗﻮﺯﻳﻊ ﺍﳌﺪﺍﺧﻴﻞ(
ﻳﻮﺿﺢ ﻫﺬﺍ ﺍﳊﺴﺎﺏ ﻷﻱ ﻗﻄﺎﻉ ﻛﻴﻔﻴﺔ ﺗﻜﻮﻳﻦ ﻛﺎﻓﺔ ﺍﳌﺪﺍﺧﻴﻞ ﺍﻟﱵ ﲢﺼﻞ ﻋﻠﻴﻬﺎ ﺍﻟﻘﻄﺎﻉ ،
ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﻛﻴﻔﻴﺔ ﺍﺳﺘﺨﺪﺍﻣﻬﺎ ﺧﻼﻝ ﻓﺘﺮﺓ ﺯﻣﻨﻴﺔ ﻣﻌﻴﻨﺔ ،ﻻ ﻳﺴـﺠﻞ ﻫـﺬﺍ ﺍﳊﺴـﺎﺏ ﺇﻻ
ﻋﻤﻠﻴﺎﺕ ﺇﻋﺎﺩﺓ ﺍﻟﺘﻮﺯﻳﻊ ،ﻭﻳﺘﻘﺎﻃﻊ ﻫﺬﺍ ﺍﳊﺴﺎﺏ ﻣﻊ ﺣﺴﺎﺏ ﺍﻻﺳﺘﻐﻼﻝ ﰲ ﺍﻟﻔـﺎﺋﺾ ﺍﳋـﺎﻡ
ﻟﻼﺳﺘﻐﻼﻝ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻘﻄﺎﻋﺎﺕ ﺍﳌﻨﺘﺠﺔ ،ﺣﻴﺚ ﻳﺴﺠﻞ ﻛﺮﺻﻴﺪ ﺿﻤﻦ ﺣﺴـﺎﺏ ﺍﻻﺳـﺘﻐﻼﻝ
ﻭﻳﺴﺠﻞ ﻛﻤﻮﺭﺩ ﺿﻤﻦ ﺣﺴﺎﺏ ﺍﳌﺪﺍﺧﻴﻞ ﻭﺍﻟﻨﻔﻘﺎﺕ .
ﻣﻼﺣﻈﺔ :ﻳﺸﻤﻞ ﺣﺴﺎﺏ ﺍﳌﺪﺍﺧﻴﻞ ﻭﺍﻟﻨﻔﻘﺎﺕ ﲨﻴﻊ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﳌﺆﺳﺴﻴﺔ ﻣـﺎ ﻋـﺪﺍ ﻗﻄـﺎﻉ
،RDMﻭﲤﻜﻦ ﲤﺜﻴﻞ ﻫﺬﺍ ﺍﳊﺴﺎﺏ ﻣﻦ ﺧﻼﻝ ﳕﻮﺫﺟﲔ :
-ﺍﻟﻨﻤﻮﺫﺝ ﺍﳌﻔﺼﻞ:ﺍﻟﺬﻱ ﻳﺒﲔ ﻛﺎﻓﺔ ﺍﳌﺪﺍﺧﻴﻞ ﻭﺍﻟﻨﻔﻘﺎﺕ ﺑﺼﻔﺔ ﻣﻔﺼﻠﺔ ﻟﻜﻞ ﻗﻄﺎﻉ ،ﻭﻫـﺬﺍ
ﺍﻟﺸﻜﻞ ﻣﻮﺟﻮﺩ ﰲ ﻧﻈﺎﻡ . SCEA
-ﺍﻟﻨﻤﻮﺫﺝ ﺍﻟﺒﺴﻴﻂ :ﺍﻟﺬﻱ ﻳﻜﺘﻔﻲ ﺑﺈﻇﻬﺎﺭ ﺍﻟﻮﻇﺎﺋﻒ ﺍﻷﺳﺎﺳﻴﺔ ) ﻭﻇﻴﻔـﺔ ﺇﻋـﺎﺩﺓ ﺗﻮﺯﻳـﻊ
ﺍﳌﺪﺍﺧﻴﻞ ﻭﻇﻴﻔﺔ ﺍﻻﺩﺧﺎﺭ ،ﺍﻻﺳﺘﻬﻼﻙ ﺍﻟﻨﻬﺎﺋﻲ( ﻣﻊ ﺍﻟﻌﻠﻢ ﺃﻥ ﻛﻞ ﻗﻄﺎﻉ ﻣﺆﺳﺴﻲ ﻟﻪ ﺣﺴـﺎﺏ
ﺧﺎﺹ ﺑﻪ
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
ﺣﻴﺚ :ﺍﻟﺪﺧﻞ ﺍﳌﺘﺎﺡ ﺍﳋﺎﻡ= ﳎﻤﻮﻉ ﺍﳌﻮﺍﺭﺩ -ﲢﻮﻳﻼﺕ ﺇﻋﺎﺩﺓ ﺍﻟﺘﻮﺯﻳﻊ ﺍﳌﺪﻓﻮﻋﺔ
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
ﺍﻟﺪﺧﻞ ﺍﳋﺎﻡ ﺍﳌﺘﺎﺡ= ﳎﻤﻮﻉ ﺍﳌﻮﺍﺭﺩ -ﳎﻤﻮﻉ ﲢﻮﻳﻼﺕ ﺇﻋﺎﺩﺓ ﺍﻟﺘﻮﺯﻳﻊ ﺍﳌﺪﻓﻮﻋﺔ
ﺣﺴﺎﺏ ﺍﳌﺪﺍﺧﻴﻞ ﻭﺍﻟﻨﻔﻘﺎﺕ ﻟﻘﻄﺎﻉ ﺍﻹﺩﺍﺭﺍﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
ﺣﺴﺎﺏ ﺍﻟﺘﺮﺍﻛﻢ :ﻳﺒﲔ ﻫﺬﺍ ﺍﳊﺴﺎﺏ ﻛﻴﻔﻴﺔ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻻﺩﺧﺎﺭ ﺍﶈﻘﻖ ﰲ ﺍﻟﻘﻄﺎﻉ ﰲ ﲤﻮﻳـﻞ
ﺍﻟﺘﺮﺍﻛﻢ ﺍﳋﺎﻡ ﳍﺬﺍ ﺍﻟﻘﻄﺎﻉ ،ﻭﻳﺸﻤﻞ ﻫﺬﺍ ﺍﳊﺴﺎﺏ ﲨﻴﻊ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﳌﺆﺳﺴﻴﺔ ﺑﺎﺳﺘﺜﻨﺎﺀ ﻗﻄﺎﻉ
ﺍﻟﻌﺎﱂ ﺍﳋﺎﺭﺟﻲ ،ﻭﻳﻜﻮﻥ ﺷﻜﻠﻪ ﻋﻠﻰ ﺍﻟﻨﺤﻮ ﺍﻟﺘﺎﱄ :
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
ﲤﻮﻳﻞ CF -ﺇﺫﺍ ﻛﺎﻥ ﳎﻤﻮﻉ ﺍﳌﻮﺍﺭﺩ ﺍﻛﱪ ﻣﻦ ﳎﻤﻮﻉ ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﻓﺈﻥ ﻟﻠﻘﻄﺎﻉ ﻃﺎﻗﺔ
ﲤﻮﻳﻞBF -ﺇﺫﺍ ﻛﺎﻥ ﳎﻤﻮﻉ ﺍﳌﻮﺍﺭﺩ ﺍﻗﻞ ﻣﻦ ﳎﻤﻮﻉ ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﻓﺈﻥ ﻟﻠﻘﻄﺎﻉ ﺍﺣﺘﻴﺎﺝ
ﻣﻼﺣﻈﺔ :ﻳﺴﻤﺢ ﺣﺴﺎﺏ ﺍﻟﺘﺮﺍﻛﻢ ﲝﺴﺎﺏ ﻣﻌﺪﻝ ﺍﻟﺘﻤﻮﻳﻞ ﺍﻟﺬﺍﰐ ﻟﻠﻘﻄﺎﻉ ،ﻭﺍﻟـﺬﻱ ﻳـﺘﻢ
ﺣﺴﺎﺑﻪ ﻭﻓﻖ ﺍﳌﻌﺎﺩﻟﺔ ﺍﻟﺘﺎﻟﻴﺔ :
ﻭﻳﻬﺪﻑ ﻫﺬﺍ ﺍﳌﻌﺪﻝ ﺇﱃ ﻗﻴﺎﺱ ﻣﺪﻯ ﻗﺪﺭﺓ ﺍﻟﻘﻄﺎﻉ ﻋﻠﻰ ﲤﻮﻳﻞ ﺍﺣﺘﻴﺎﺟﺎﺗﻪ ﺑﺎﺳﺘﺨﺪﺍﻡ ﻣـﻮﺍﺭﺩﻩ
ﺍﻟﺬﺍﺗﻴﺔ
ﺣﺴﺎﺏ ﺍﻟﻌﻤﻠﻴﺎﺕ ﻣﻊ ﺍﳋﺎﺭﺝ :ﺇﻥ ﺍﻟﻘﻄﺎﻉ ﺍﳋﺎﺭﺟﻲ ﻳﺘﻜﻮﻥ ﻣﻦ ﳎﻤﻮﻋﺔ ﻏﲑ ﻣﺘﺠﺎﻧﺴﺔ ﻣﻦ
ﺍﻷﻋﻮﺍﻥ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ،ﻭﺍﻟﱵ ﺗﺘﻌﺎﻣﻞ ﻣﻊ ﺍﻷﻋﻮﺍﻥ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﳌﻘﻴﻤﺔ ﺩﺍﺧﻞ ﺍﻟﺒﻠﺪ ،ﻭﻳﺘﻢ ﺗﺴﺠﻴﻞ
ﲨﻴﻊ ﺍﳌﻌﺎﻣﻼﺕ ﺍﻟﱵ ﺗﺘﻢ ﺑﲔ ﺍﻷﻋﻮﺍﻥ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﳌﻘﻴﻤﺔ ﻭﺍﻷﻋﻮﺍﻥ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻏﲑ ﺍﳌﻘﻴﻤﺔ ﰲ
ﺣﺴﺎﺏ ﻳﺴﻤﻰ :ﺣﺴﺎﺏ ﺍﻟﻌﻤﻠﻴﺎﺕ ﻣﻊ ﺍﳋﺎﺭﺝ.
اﻟﻔﺼﻞ اﻟﺴﺎدس :اﻟﺘ ﻠﯿﻞ اﻟﻬﯿﳫﻲ ﻠ ﺸﺎط ﻗ ﺼﺎدي
-01ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﳌﺎﻟﻴﺔ ) ﺍﳉﺪﻭﻝ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﻟﻜﻠﻲ (.
ﺇﻥ ﺗﻐﻄﻴﺔ ﺍﻻﺣﺘﻴﺎﺟﺎﺕ ﺍﻟﺘﻤﻮﻳﻠﻴﺔ ﻭﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻘﺪﺭﺍﺕ ﺍﻟﺘﻤﻮﻳﻠﻴﺔ )ﺭﺻﻴﺪ ﺍﻟﻌﻤﻠﻴـﺎﺕ ﻏـﲑ
ﺍﳌﺎﻟﻴﺔ( ﺗﻮﻟﺪ ﻧﻮﻋﺎ ﺟﺪﻳﺪﺍ ﻣﻦ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﱵ ﺗﺒﲔ ﻟﻨﺎ ﻛﻴﻒ ﻳﺘﻢ ﲤﻮﻳﻞ ﺍﺣﺘﻴﺎﺟـﺎﺕ
ﺍﻟﺘﻤﻮﻳﻞ ﻟﺪﻯ ﺍﻷﻋﻮﺍﻥ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ،ﻭﻛﻴﻒ ﻳﺘﻢ ﺍﺳﺘﺨﺪﺍﻡ ﻗﺪﺭﺍﺎ ﺍﻟﺘﻤﻮﻳﻠﻴﺔ ،ﻭﻳﺴﻤﻰ ﻫـﺬﺍ
ﺍﻟﻨﻮﻉ ﻣﻦ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺑﺎﻟﻌﻤﻠﻴﺎﺕ ﺍﳌﺎﻟﻴﺔ ،ﻭﺑﺎﻟﺘﺎﱄ ﻓﻬﺬﺍ ﺍﻟﻨﻮﻉ ﻣﻦ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺗﺒﲔ ﻟﻨـﺎ ﺗﻄـﻮﺭ
ﺍﻟﻘﺮﻭﺽ ﻭﺍﻟﺪﻳﻮﻥ ﺧﻼﻝ ﺳﻨﺔ ﻟﻌﻮﻥ ﺍﻗﺘﺼﺎﺩﻱ .
ﺟﺪﻭﻝ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﳌﺎﻟﻴﺔ :ﻫﻮ ﺟﺪﻭﻝ ﺗﺮﻛﻴﱯ ﻳﻮﺿﺢ ﰲ ﻭﺛﻴﻘﺔ ﻭﺍﺣﺪﺓ ﳎﻤﻮﻉ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﳌﺎﻟﻴﺔ
ﺍﻟﱵ ﻗﺎﻡ ﺎ ﺍﻷﻋﻮﺍﻥ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ،ﻛﻤﺎ ﻳﺒﲔ ﻋﻤﻠﻴﺔ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﻟﱵ ﲤﺜﻞ ﺗﻐﲑﺍ ﰲ ﺍﳊﻘـﻮﻕ ،
ﻭﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﻟﱵ ﲤﺜﻞ ﳍﺎ ﺗﻐﲑﺍ ﰲ ﺍﻟﺪﻳﻮﻥ .ﻭﺑﺎﻟﺘﺎﱄ ﻓﻬﺬﺍ ﺍﳉﺪﻭﻝ ﻳﻌﻄﻴﻨﺎ ﺻﻮﺭﺓ ﻋﻦ ﳎﻤـﻮﻉ
ﺍﻟﺘﺪﻓﻘﺎﺕ ﺍﳌﺎﻟﻴﺔ ﻟﻠﻮﻃﻦ ،ﻭﺑﺸﻜﻞ ﻳﻜﻮﻥ ﻓﻴﻪ ﺍﻟﺘﻮﺍﺯﻥ ﺍﳌﺎﱄ ﻟﻜﻞ ﻗﻄﺎﻉ ﻭﻟﻠﻮﻃﻦ ﳏﻘﻘﺎ.
ﺗﺘﻤﻴﺰ ﺍﶈﺎﺳﺒﺔ ﺍﻟﻮﻃﻨﻴﺔ ﲞﺎﺻﻴﺔ ﺍﻟﺘﺠﻤﻴﻊ ،ﻭﻫﺬﻩ ﻋﻦ ﻃﺮﻳﻖ ﺍﳊﺴﺎﺑﺎﺕ ﺃﻭ ﺍﳉﺪﺍﻭﻝ ﺍﻟﱵ ﲤﻴـﺰ
ﺗﻘﻨﻴﺘﻬﺎ ﺍﶈﺎﺳﺒﻴﺔ ،ﻭﻧﻈﺮﺍ ﻟﺘﻌﺪﺩ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﰲ ﺍﻟﻮﻃﻦ ،ﺍﻋﺘﻤﺪ ﺍﶈﺎﺳﺒﻮﻥ ﺍﻟﻮﻃﻨﻴﻮﻥ
ﻋﻠﻰ ﻭﺿﻊ ﺟﺪﻭﻝ ﺷﺎﻣﻞ ﻳﻀﻢ ﻛﻞ ﻫﺬﻩ ﺍﻟﻌﻤﻠﻴﺎﺕ ،ﺇﺿﺎﻓﺔ ﺇﱃ ﻣﻌﻄﻴﺎﺕ ﺣـﻮﻝ ﺃﺭﺻـﺪﺓ
ﺣﺴﺎﺑﺎﺕ ﺍﻟﻘﻄﺎﻋﺎﺕ ،ﻫﺬﺍ ﺍﳉﺪﻭﻝ ﻣﻦ ﺷﺄﻧﻪ ﺃﻥ ﻳﻌﻄﻲ ﺻﻮﺭﺓ ﳐﺘﺼـﺮﺓ ﻋﻠـﻰ ﺍﻟﻨﺸـﺎﻁ
ﺍﻻﻗﺘﺼﺎﺩﻱ ﻟﺪﻭﻟﺔ ﻣﺎ ﰲ ﺳﻨﺔ ﻣﻌﻴﻨﺔ .
-04ﺍﻟﺘﻌﺮﻳﻒ ﻭﺍﳍﻴﻜﻞ ﺍﻟﻌﺎﻡ ﳉﺪﻭﻝ : TEEﻫﻮ ﺟﺪﻭﻝ ﻣﻠﺨﺺ ﳚﻤﻊ ﺑﺼـﻔﺘﻪ ﻣﺮﻛـﺰ
ﺍﳌﻌﻠﻮﻣﺎﺕ ﺣﻮﻝ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﱵ ﻗﺎﻣﺖ ﺎ ﻗﻄﺎﻋﺎﺕ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﻮﻃﲏ ﺧﻼﻝ ﺳﻨﺔ ﻣﻌﻴﻨﺔ ،ﻓﻬﻮ
ﳚﻤﻊ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻠﻘﻄﺎﻋﺎﺕ ﻭﺧﺎﺻﺔ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺴﻠﻊ ﻭﺍﳋـﺪﻣﺎﺕ ،ﻭﻋﻤﻠﻴـﺎﺕ
ﺍﻟﺘﻮﺯﻳﻊ ﻭﰲ ﺑﻌﺾ ﺍﻷﺣﻴﺎﻥ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﳌﺎﻟﻴﺔ .
ﺍﳉﺎﻧﺐ ﺍﳌﺮﻛﺰﻱ ﺃﻭ ﺍﻟﻮﺳﻂ :ﻭﺗﺴﺠﻞ ﻓﻴﻪ ﳐﺘﻠﻒ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺣﻴﺚ ﻛﻞ ﺧـﻂ
ﺃﻓﻘﻲ ﳝﺜﻞ ﻋﻤﻠﻴﺔ ﻣﻌﻴﻨﺔ ﺑﺪﺀﺍ ﺑﻌﻤﻠﻴﺎﺕ ﺍﻟﺼﺎﺩﺭﺍﺕ ﻭﺍﻟﻮﺍﺭﺩﺍﺕ ،ﰒ ﻋﻤﻠﻴﺎﺕ ﺣﺴﺎﺏ ﺍﻹﻧﺘﺎﺝ ﰒ
ﻋﻤﻠﻴﺎﺕ ﺣﺴﺎﺏ ﺍﻻﺳﺘﻐﻼﻝ .
ﺍﳉﺎﻧﺐ ﺍﻷﻳﺴﺮ :ﳛﺘﻮﻱ ﻋﻠﻰ ﻧﻔﺲ ﺗﻮﺯﻳﻊ ﺍﳉﺎﻧﺐ ﺍﻷﳝﻦ ﻭﳐﺼﺺ ﻟﻼﺳﺘﺨﺪﺍﻣﺎﺕ
ﺇﻥ ﺍﻟﻨﺘﺎﺋﺞ ﺍﳌﺘﻮﺻﻞ ﺇﻟﻴﻬﺎ ﻣﻦ ﺧﻼﻝ ﻋﺪﺓ ﺟﺪﺍﻭﻝ TEEﻣﺘﺘﺎﻟﻴﺔ ﺗﺴﻤﺢ ﲟﻌﺮﻓـﺔ ﺍﻟﺘﻄـﻮﺭ
ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﳊﺎﺻﻞ ﰲ ﺍﻗﺘﺼﺎﺩ ﻣﺎ ،ﻓﻔﻲ ﻛﻞ ﺳﻨﺔ ﻳﻘﻮﻡ ﻭﺍﺿﻌﻲ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺑﺎﻟﺘﻨﺒﺆ
ﻟﻠﺴﻨﺔ ﺍﻟﻘﺎﺩﻣﺔ ﻭﳛﺪﺩﻭﻥ ﻣﻦ ﺧﻼﳍﺎ ﺍﻷﻫﺪﺍﻑ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﳌﺮﺟﻮﺓ ﻭﺍﻟﻮﺳﺎﺋﻞ ﺍﻟﻼﺯﻣﺔ ﻟﺘﺤﻘﻴﻘﻬﺎ
.
TEE ﻫﺬﻩ ﺍﻟﺘﻨﺒﺆﺍﺕ ﺍﳌﺒﻴﻨﺔ ﻋﻠﻰ ﺃﺭﻗﺎﻡ ﳏﺎﺳﺒﻴﺔ ﺫﺍﺕ ﺩﻻﻟﺔ ﺍﻗﺘﺼﺎﺩﻳﺔ ﺗﺴﻤﺢ ﺑﻮﺿﻊ ﺟﺪﻭﻝ
ﺗﻨﺒﺆﻱ ،ﺃﻱ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﳌﺘﻮﻗﻌﺔ ﻟﻠﺪﻭﻟﺔ ﻭﺍﻟﱵ ﺗﻮﺿﺢ ﰲ ﺷﻜﻞ ﳕﻮﺫﺝ ﳏﺎﺳﱯ ﻭﻃﲏ ﲟﺴـﺎﻋﺪﺓ
ﳕﻮﺫﺝ ﻣﻦ ﳕﺎﺫﺝ ﺍﻟﻘﻴﺎﺱ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺃﻭ ﻃﺮﻕ ﺍﻟﺘﻨﺒﺆ ﺍﳌﺨﺘﻠﻔﺔ ،ﻭﻋﻠﻰ ﻫﺬﺍ ﻓـﻴﻤﻜﻦ ﻭﺿـﻊ
ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﺘﻘﺪﻳﺮﻳﺔ ﻟﻠﺪﻭﻟﺔ ﰲ ﺍﻟﺴﻨﻮﺍﺕ ﺍﳌﻘﺒﻠﺔ ﺑﻨﺎﺀﺍ ﻋﻠﻰ ﺟﺪﻭﻝ TEEﻟﻠﺴﻨﺔ ﺍﳊﺎﻟﻴﺔ ﻣﻊ ﺍﻷﺧﺬ
ﺑﻌﲔ ﺍﻻﻋﺘﺒﺎﺭ ﺍﻟﺰﻳﺎﺩﺓ ﺃﻭ ﺍﻟﻨﻘﺼﺎﻥ ﺍﳌﺘﻮﻗﻊ ﻟﻜﻞ ﻛﻤﻴﺔ .
-ﺟﺪﻭﻝ ﺍﳌﺪﺧﻼﺕ ﻭﺍﳌﺨﺮﺟﺎﺕ . TES
ﻓﻀﺮﻭﺭﺓ ﲢﻠﻴﻞ ﺍﻟﻌﻼﻗﺎﺕ ﺍﳌﺘﺪﺍﺧﻠﺔ ﺑﲔ ﺍﻟﻔﺮﻭﻉ ﺍﻹﻧﺘﺎﺟﻴﺔ ﺍﺳﺘﺪﻋﻰ ﺿﺮﻭﺭﺓ ﺇﳚـﺎﺩ ﳕـﻮﺫﺝ
ﺭﻳﺎﺿﻲ ﻭﺇﺣﺼﺎﺋﻲ ﺃﻃﻠﻖ ﻋﻠﻴﻪ ﳕﻮﺫﺝ ﺍﳌﺪﺧﻼﺕ ﻭﺍﳌﺨﺮﺟﺎﺕ ،ﻭﻗﺪ ﺗﻄﻮﺭ ﻫﺬﺍ ﺍﻟﻨﻤـﻮﺫﺝ ﰲ
ﺍﻟﺒﺪﺍﻳﺔ ﻋﻦ ﻃﺮﻳﻖ ﺩﺭﺍﺳﺎﺕ ﺍﻟﺪﺧﻞ ﺍﻟﻮﻃﲏ ،ﺇﻻ ﺃﻥ ﺍﶈﺎﻭﻟﺔ ﺍﻟﱵ ﻗﺎﻡ ﺎ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﻷﻣﺮﻳﻜﻲ
ﻟﻴﻨﻮﺗﻴﻒ ﺍﻟﺬﻱ ﻗﺎﻡ ﺑﺘﺤﻠﻴﻞ ﺍﳍﻴﻜﻞ ﺍﻟﻘﻄﺎﻋﻲ ﰲ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻷﻣﺮﻳﻜﻲ ﰲ ﺍﻟﻔﺘﺮﺓ )،(1929-1919
ﺣﻴﺚ ﻛﺎﻥ ﻟﻪ ﺩﻭﺭ ﺍﻟﺮﻳﺎﺩﺓ ﰲ ﺍﺳﺘﺨﺪﺍﻡ ﺟﺪﺍﻭﻝ . TES
-1ﺗﻌﺮﻳﻒ . TES
ﻫﻮ ﺟﺪﻭﻝ ﻳﻮﺿﺢ ﺃﺳﺎﺳﺎ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﺍﳌﻨﺘﺠﺔ ﺃﻛﺜﺮ ﺗﻔﺼﻴﻼ ﻣﻦ ﺟـﺪﻭﻝ
، TEEﻛﻤﺎ ﻳﺒﲔ ﺇﻧﺘﺎﺝ ﻭﺗﻮﺯﻳﻊ ﻛﻞ ﻣﻨﺘﻮﺝ ﻋﻠﻰ ﺍﻟﻔﺮﻭﻉ ﺍﻟﱵ ﻗﺎﻣﺖ ﺬﺍ ﺍﻹﻧﺘـﺎﺝ ،ﻭﰲ
ﺟﺪﻭﻝ TESﻳﺘﻀﺢ ﺑﺸﻜﻞ ﻛﺒﲑ ﺍﻟﺘﻤﻴﻴﺰ ﺑﲔ ﺍﻟﻘﻄﺎﻋﺎﺕ ،ﻭ ﺍﻟﻘﻄﺎﻋـﺎﺕ ﻫـﻲ ﳎﻤﻮﻋـﺔ
ﺍﳌﺆﺳﺴﺎﺕ ﺫﺍﺕ ﺍﻟﻄﺒﻴﻌﺔ ﺍﻟﻮﺍﺣﺪﺓ ) 05ﻗﻄﺎﻋﺎﺕ( ،ﺃﻣﺎ ﺍﻟﻔﺮﻭﻉ ﺗﺘﻜﻮﻥ ﻣﻦ ﳎﻤﻮﻋـﺔ ﻣـﻦ
ﺍﳌﺆﺳﺴﺎﺕ ﺍﻹﻧﺘﺎﺟﻴﺔ ﺍﳌﺘﺠﺎﻧﺴﺔ ،ﺗﻘﻮﻡ ﺑﺈﻧﺘﺎﺝ ﻧﻮﻉ ﻭﺍﺣﺪ ﻓﻘﻂ ﻣﻦ ﺍﳌﻨﺘﻮﺟﺎﺕ ﺍﳌﺪﺭﺟـﺔ ﰲ
ﺍﻟﻘﺎﺋﻤﺔ ﺍﶈﺪﺩﺓ ﺗﻨﻈﻴﻤﺎ ﻭﰲ ﺍﳉﺰﺍﺋﺮ ﻳﻮﺟﺪ 19ﻓﺮﻉ.
ﺇﻥ ﻣﻌﺮﻓﺔ ﺍﻻﺳﺘﻬﻼﻛﺎﺕ ﺍﻟﻮﺳﻴﻄﻴﺔ ﻟﻜﻞ ﻓﺮﻉ ﻣﻦ ﳎﻤﻮﻋﺔ ﺍﳌﻨﺘﺠﺎﺕ ﺍﳌﺨﺘﻠﻔﺔ ﻳﺴﻤﺢ ﺑﺘﺤﺪﻳﺪ
ﻫﻴﻜﻞ ﺍﻹﻧﺘﺎﺝ ﻟﻠﻮﻃﻦ ،ﻭﻫﺬﻩ ﻳﺘﻢ ﻋﻦ ﻃﺮﻳﻖ ﺣﺴﺎﺏ ﻣﺎ ﻳﺴﻤﻰ ﺑﺎﳌﻌﺎﻣﻼﺕ ﺍﻟﻔﻨﻴﺔ ﻟﻺﻧﺘـﺎﺝ
ﻟﻜﻞ ﻓﺮﻉ ﳎﻤﻮﻉ ﺍﳌﻌﺎﻣﻼﺕ ﺍﻟﻔﻨﻴﺔ ﻭﺍﳌﻌﺎﺩﻻﺕ ﺍﻟﻨﺎﲡﺔ ﻋﻨﻬﺎ ﲤﺜﻞ ﳕﻮﺫﺝ ﻟﻴﻨﻮﺗﻴﻒ ﺍﻟﺬﻱ ﻭﺿﻊ
ﺳﻨﺔ 1941ﻧﺘﻴﺠﺔ ﺩﺭﺍﺳﺔ ﻗﺎﻡ ﺎ ﻫﺬﺍ ﺍﻷﺧﲑ ﺣﻮﻝ ﺍﳍﻴﻜﻞ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﻷﻣﺮﻳﻜﻲ ﰲ ﺍﻟﻔﺘـﺮﺓ
. 1929-1919
-3ﺍﳌﻌﺎﻣﻼﺕ ﺍﻟﻔﻨﻴﺔ ﻟﻺﻧﺘﺎﺝ :ﺇﻥ ﺟﺪﻭﻝ TESﻳﻮﺿﺢ ﺟﻴﺪﺍ ﺩﺭﺟﺔ ﺍﻟﺘﺮﺍﺑﻂ ﻭﺍﻟﺘﻜﺎﻣﻞ ﺑﲔ
ﺍﻟﻔﺮﻭﻉ ،ﺇﻻ ﺃﻥ ﺍﻷﺭﻗﺎﻡ ﺍﻟﱵ ﲢﺘﻮﻳﻬﺎ ﻣﺼﻔﻮﻓﺔ ﺍﻻﺳﺘﻬﻼﻛﺎﺕ ﺍﻟﻮﺳﻴﻄﻴﺔ ﻻ ﺗﻮﺿﺢ ﻟﻨﺎ ﺍﻟﺸﺮﻭﻁ
ﺍﻟﻔﻨﻴﺔ ﻟﻺﻧﺘﺎﺝ ،ﻟﺬﻟﻚ ﻛﺎﻥ ﻻ ﺑﺪ ﻣﻦ ﺍﺳﺘﺨﺮﺍﺝ ﻧﺴﺒﺔ ﺗﺒﲔ ﻧﺼﻴﺐ ﺍﻟﻮﺣﺪﺓ ﺍﻟﻮﺍﺣـﺪﺓ ﻣـﻦ
ﻣﻨﺘﺠﺎﺕ ﻓﺮﻉ ﻣﻌﲔ ﻣﻦ ﺍﻻﺳﺘﻬﻼﻛﺎﺕ ﺍﻟﻮﺳﻴﻄﻴﺔ ﻟﻔﺮﻉ ﺁﺧﺮ ،ﻓﻤﺜﻼ ﺇﺫﺍ ﻛﺎﻥ ﺇﻧﺘـﺎﺝ ﻓـﺮﻉ
ﺍﻟﺰﺭﺍﻋﺔ 3500ﻭﺣﺪﺓ ﻭﳛﺘﺎﺝ ﻣﺎ ﻳﻌﺎﺩﻝ 350ﻭﺣﺪﺓ ﻣﻦ ﺍﻷﲰﺪﺓ ﺍﻟﻜﻴﻤﻴﺎﺋﻴﺔ ﻣﻦ ﻓﺮﻉ ﺍﻟﺼﻨﺎﻋﺔ
ﻛﺎﺳﺘﻬﻼﻛﺎﺕ ﻭﺳﻴﻄﻴﺔ ،ﻓﺈﻥ ﺍﻟﻮﺣﺪﺓ ﺍﻟﻮﺍﺣﺪﺓ ﻣﻦ ﺍﻹﻧﺘﺎﺝ ﺍﻟﺰﺭﺍﻋﻲ ﲢﺘﺎﺝ ﰲ ﻫﺬﻩ ﺍﳊﺎﻟﺔ ﺇﱃ
0,1=350/3500ﻭﺣﺪﺓ ﺃﻱ ﺃﻥ ﻣﻨﺘﺠﺎﺕ ﺍﻷﲰﺪﺓ ﻣﺜﻠﺖ 10ﺑﺎﳌﺎﺋﺔ ﻣﻦ ﺍﻹﻧﺘﺎﺝ ﺍﳋﺎﻡ ﻟﻔـﺮﻉ
ﺍﻟﺰﺭﺍﻋﺔ ،ﺗﻌﺘﱪ ﻫﺬﻩ ﺍﻟﻌﻼﻗﺔ ﻣﻌﺎﻣﻼ ﻓﻨﻴﺎ ،ﻭﺇﺫﺍ ﻣﺎ ﻃﺒﻘﻨﺎ ﻧﻔﺲ ﻫﺬﺍ ﺍﻷﺳﻠﻮﺏ ﻋﻠﻰ ﻣﺼـﻔﻮﻓﺔ
ﺍﳉﺪﻭﻝ Aﳓﺼﻞ ﻋﻠﻰ ﻣﺎ ﻳﺴﻤﻰ ﲟﺼﻔﻮﻓﺔ ﺍﳌﻌﺎﻣﻼﺕ ﺍﻟﻔﻨﻴﺔ ﺍﳌﺒﺎﺷﺮﺓ ،ﻫﺬﻩ ﺍﳌﺼﻔﻮﻓﺔ ﻣﺮﺑﻌـﺔ
ﺍﻟﺸﻜﻞ ﲢﺘﻮﻱ ﻋﻠﻰ nﻋﻤﻮﺩ ﻭ nﺳﻄﺮ ﻛﻤﺎ ﻳﻠﻲ :
a21 a22………….a2n
. . . ﻣﺼﻔﻮﻓﺔ ﺍﳌﻌﺎﻣﻼﺕ ﺍﻟﻔﻨﻴﺔ
. . .
=A . . .
. . .
. . .
. . .
.an1 an2…….. …..ann
P
01 x11 x12 x13 EI1 Y1 E1=X1
02 x21 x22 x23 EI2 Y2 E2=X2
03 x31 x32 x33 EI3 Y3 E3=X3
CP CP1 CP2 CP3 EI=CP / /
VAB VAB1 VAB2 VAB3 / VAB=Y /
R X1 X2 X3 / / R =E
x21+x22+x23+Y2=X2
x31+x32+x33+Y3=X3
ﳝﻜﻨﻨﺎ ﺻﻴﺎﻏﺔ ﺍﳌﻌﺎﺩﻻﺕ ﺍﻟﺴﺎﺑﻘﺔ ﺑﺈﺩﺧﺎﻝ ﺍﳌﻌﺎﻣﻼﺕ ﺍﻟﻔﻨﻴﺔ ﻛﻤﺎ ﻳﻠﻲ :
a11x1+a12x2+a13x3+Y1=X1
a21x1+a22x2+a23x3+Y2=X2
a31x1+a32x2+a33x3+Y3=X3
X3
+ Y3
= X3
a31 a32 a33
AX+Y=X
:Aﻣﺼﻔﻮﻓﺔ ﺍﳌﻌﺎﻣﻼﺕ ﺍﻟﻔﻨﻴﺔ
20 100
30
=Yt0 =Xt0 =Yt1 ?=Xt1
110 200
110
ﻣﻌﻜﻮﺱ ﺍﳌﺼﻔﻮﻓﺔ: ﺍﻟﻄﺮﻳﻘﺔ ﺍﻷﻭﱃ
X=(I-A)-1Y
Aij=(-1)i+j Mij
A11= (-1)2(0.8)=0.8
A12=(-1)3(-0.5)=0.5
A21=(-1)3(-0.3)=0.3
0.8 0.3
-1
(I-A) =1/49
0.5 0.8
X1 0.8 0.3 30
= = 116.326
=X
0.5 0.8 110
X2 210.204
110 0.8
=X1 = 57/0.49=116.326
0.8 - 0.3
-0.5 0.8
0.8 30
-0.5 110
=X2 =103/0.49=210.204
0.8 - 0.3
-0.5 0.8
t1 ﻟﻠﺴﻨﺔTES ﺟﺪﻭﻝ
B 01 02 EI EF=Y E=X
ﺍﳌﻄﻠﻮﺏ:
ﲤﺮﻳﻦ ﺭﻗﻢ) :(02ﺑﺎﻻﺳﺘﻌﺎﻧﺔ ﲟﻔﻬﻮﻡ ﻣﻌﻴﺎﺭ ﺍﻹﻗﺎﻣﺔ ﺣﺪﺩ ﻓﻴﻤﺎ ﻳﻠﻲ ﺍﻟﻮﺣﺪﺍﺕ ﺍﳌﻘﻴﻤﺔ ﻣﻦ ﺍﻟﻮﺣﺪﺍﺕ ﺍﻟﻐﲑ
ﺍﳌﻘﻴﻤﺔ
ﺍﳌﻄﻠﻮﺏ:
2.000.000=Xﻭﻥ
ﺃﻭﻻ:
-1ﺃﺣﺴﺐ ﻗﻴﻤﺔ ﺍﻹﻧﺘﺎﺝ ﺍﻟﺪﺍﺧﻠﻲ ﺍﳋﺎﻡ ﻟﺴﻨﺔ 1995ﺑﺴﻌﺮ ﺍﻟﺴﻮﻕ ﻭﺑﻄﺮﻳﻘﱵ ﺍﻹﻧﺘﺎﺝ ﻭﺍﻹﻧﻔﺎﻕ؟
-2ﺃﺣﺴﺐ ﻗﻴﻤﺔ ﺍﻻﺳﺘﻬﻼﻙ ﺍﻟﻮﺳﻴﻂ )ﺍﻹﻧﺘﺎﺟﻲ( ﻟﺴﻨﺔ 1995؟
-3ﺇﻋﺪﺍﺩ ﻣﻴﺰﺍﻧﻴﺔ ﺍﳌﻮﺍﺭﺩ ﻭﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﻟﻠﻮﻃﻦ ﻟﺴﻨﺔ 1995؟
ﺛﺎﻧﻴﺎ:
-1ﺃﺣﺴﺐ ﻗﻴﻤﺔ ﳎﻤﻮﻉ ﺍﻟﻘﻴﻢ ﺍﳌﻀﺎﻓﺔ ﺍﳋﺎﻣﺔ)(VABﻟﺴﻨﺔ1996؟
-2ﺃﺣﺴﺐ ﻗﻴﻤﺔ ﺍﻟﺘﺮﺍﻛﻢ ﺍﳋﺎﻡ ﻟﻸﺻﻮﻝ ﺍﻟﺜﺎﺑﺘﺔ)(ABFFﻟﺴﻨﺔ1996؟
ﺃﻭﻻ:
-1ﺃﺣﺴﺐ ﻗﻴﻤﺔ ﺍﻹﻧﺘﺎﺝ ﺍﻟﺪﺍﺧﻠﻲ ﺍﳋﺎﻡ)(PIBﻟﺴﻨﺔ 1993ﺑﺴﻌﺮ ﺍﻟﺴﻮﻕ ﻭﺑﻄﺮﻳﻘﱵ ﺍﻹﻧﺘﺎﺝ ﻭﺍﻹﻧﻔﺎﻕ؟
ﺛﺎﻧﻴﺎ:
-5ﺃﺣﺴﺐ ﻗﻴﻤﺔ ﳎﻤﻮﻉ ﺍﻟﺘﺮﺍﻛﻢ ﺍﳋﺎﻡ ﻟﻸﺻﻮﻝ ﺍﻟﺜﺎﺑﺘﺔ ﻟﺴﻨﺔ 1994ﻭﺣﺪﺩ ﻗﻴﻤﺔ ﺍﻟﻮﺍﺭﺩﺍﺕ؟
ﺛﺎﻟﺜﺎ:ﺇﺫﺍ ﻋﻠﻤﺖ ﺃﻥ ﺍﻹﻧﺘﺎﺝ ﺍﻟﺪﺍﺧﻠﻲ ﺍﳋﺎﻡ ﻟﺴﻨﺔ 1994ﺑﺎﻷﺳﻌﺎﺭ ﺍﻟﺜﺎﺑﺘﺔ ﻟﺴﻨﺔ 1993ﻳﺴﺎﻭﻱ
1900ﻣﻠﻴﺎﺭ ﺩﺝ
ﺍﳌﻄﻠﻮﺏ:
ﺍﻟﺘﻤﺮﻳﻦ ﺭﻗﻢ):(08ﻟﺘﻜﻦ ﻟﺪﻳﻨﺎ ﺍﳌﻌﻄﻴﺎﺕ ﺍﻟﺘﺎﻟﻴﺔ ﻭﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻻﻗﺘﺼﺎﺩ ﺍﻟﻮﻃﲏ ﻟﺴﻨﺔ )1990ﺍﻟﻮﺣﺪﺓ
ﺑﺎﳌﻼﻳﲔ ﺍﻟﺪﻧﺎﻧﲑ(
-ﺍﻻﺳﺘﻬﻼﻙ ﺍﻟﻨﻬﺎﺋﻲ=322.105.8
-ﺍﻟﺘﻐﲑ ﰲ ﺍﳌﺨﺰﻭﻥ=18.340.4
-ﺍﻟﺼﺎﺩﺭﺍﺕ=129.593
ﺍﳌﻄﻠﻮﺏ :
ﺍﳌﻄﻠﻮﺏ:
ﺍﻟﺘﻤﺮﻳﻦ ﺭﻗﻢ) :(10ﻟﺘﻜﻦ ﻟﺪﻳﻨﺎ ﺍﳌﻌﻄﻴﺎﺕ ﺍﻟﺘﺎﻟﻴﺔ ﺍﳋﺎﺻﺔ ﺑﺎﻻﻗﺘﺼﺎﺩ ﺍﳉﺰﺍﺋﺮﻱ ﻟﺴﻨﺔ ) 2005
ﺍﻟﻮﺣﺪﺓ:ﻣﻠﻴﻮﻥ ﺩﻳﻨﺎﺭ ﺟﺰﺍﺋﺮﻱ(
-ﳎﻤﻮﻉ 143.888=DT/IM
-03ﺇﻋﺪﺍﺩ ﻣﻴﺰﺍﻧﻴﺔR/E؟
ﲤﺎرﻦ ﺎﺻﺔ ﻟﻔﺼﻞ اﻟﺮاﺑﻊ
ﺍﻟﺘﻤﺮﻳﻦ ﺭﻗﻢ):(11ﻟﺘﻜﻦ ﻟﺪﻳﻨﺎ ﺍﳌﻌﻄﻴﺎﺕ ﺍﻟﺘﺎﻟﻴﺔ.
-ﺗﻌﻮﻳﻀﺎﺕ ﺍﻷﺟﺮﺍﺀRS=150000
-ﺇﻋﺎﻧﺎﺕ ﺍﻻﺳﺘﻐﻼﻝSUB=30000
-ﳎﻤﻮﻉ ﺍﻻﻫﺘﻼﻛﺎﺕAM=70000
CFAP=70.000
CFEF=30.000
SRPE= -75000
-ﳎﻤﻮﻉ ﺍﻹﳚﺎﺭﺍﺕloy=35000
-1ﺍﻟﺪﺧﻞ ﺍﻟﺪﺍﺧﻠﻲ ،ﺍﻟﺪﺧﻞ ﺍﻟﻮﻃﲏ ﺍﳌﺘﺎﺡ ﻭﲣﺼﻴﺼﻪ،ﺍﻟﺪﺧﻞ ﺍﻟﻮﻃﲏ ﺍﻟﻨﻘﺪﻱ ،ﺍﻟﺪﺧﻞ ﺍﻟﻮﻃﲏ
ﺍﻟﻨﻘﺪﻱ ﺍﳌﺘﺎﺡ ﻭﲣﺼﻴﺼﻪ؟
-ﺍﻟﺘﺮﺍﻛﻢ ﺍﳋﺎﻡ=128.766
-ﺍﻟﻮﺍﺭﺩﺍﺕ=121.065,9
-ﺍﻟﺼﺎﺩﺭﺍﺕ=78.057,9
-ﳎﻤﻮﻉ ﺍﻻﻫﺘﻼﻛﺎﺕ=30.196,4
-ﺍﻻﺳﺘﻬﻼﻙ ﺍﻟﻨﻬﺎﺋﻲ=271.287
ﺍﳌﻄﻠﻮﺏ:
-01ﺣﺴﺎﺏ ﺍﻹﻧﺘﺎﺝ ﺍﻟﺪﺍﺧﻠﻲ ﺍﳋﺎﻡ ﺑﺴﻌﺮ ﺍﻟﺴﻮﻕ ؟
-02ﺣﺴﺎﺏ ﺍﻟﺘﻐﲑ ﰲ ﺍﳌﺨﺰﻭﻥ؟ﻭﺍﻟﺘﺮﺍﻛﻢ ﺍﳋﺎﻡ ﻟﻸﺻﻮﻝ ﺍﻟﺜﺎﺑﺘﺔ؟
-03ﺇﻋﺪﺍﺩ ﻣﻴﺰﺍﻧﻴﺔ ﺍﳌﻮﺍﺭﺩ ﻭﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﻟﻠﻮﻃﻦ؟
-04ﺣﺴﺎﺏ ﺍﻟﺪﺧﻞ ﺍﻟﺪﺍﺧﻠﻲ ﺑﺄﺭﺑﻊ ﻃﺮﻕ ؟
ﺍﻟﺘﻤﺮﻳﻦ ﺭﻗﻢ):(13ﻟﺘﻜﻦ ﻟﺪﻳﻨﺎ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﺘﺎﻟﻴﺔ:
1994 1993 ﺍﻟﺒﻴﺎﻧﺎﺕ
259.181,7 229.406, 9 ﺗﻌﻮﻳﻀﺎﺕ ﺍﻷﺟﺮﺍﺀ ﺍﳌﺪﻓﻮﻋﺔ ﻣﻦ ﻃﺮﻑ ﻓﺮﻭﻉ ﺍﻹﻧﺘﺎﺝ RSBP
-57.508,6 -40.261 ﺭﺻﻴﺪ ﻋﺎﺋﺪ ﺍﳌﻠﻜﻴﺔ ﻭﺍﳌﺆﺳﺴﺔ ﻣﻦ ﻭﺍﱃ ﺍﳋﺎﺭﺝ ﻭﺭﺻﻴﺪ ﺗﻌﻮﻳﻀﺎﺕ ﺍﻷﺟﺮﺍﺀ
)(SRS+SRPE
14.236, 9 13.019, 2 ﺍﳋﺪﻣﺎﺕ ﻏﲑ ﺍﻹﻧﺘﺎﺟﻴﺔ ﺍﳌﺸﺘﺮﺍﺓ ﻣﻦ ﻃﺮﻑ ﻓﺮﻭﻉ ﺍﻹﻧﺘﺎﺝ )ﺍﻹﳚﺎﺭﺍﺕ ﺑﺎﳋﺼﻮﺹ(LOY
ﺍﳌﻄﻠﻮﺏ:
ﺃﻭﻻ:
-01ﺍﺣﺴﺐ ﻗﻴﻤﺔ ﺍﻟﺪﺧﻞ ﺍﻟﺪﺍﺧﻠﻲ RIﻟﺴﻨﺔ 1993؟ ،ﻣﺎ ﺍﻟﻔﺮﻕ ﺑﻴﻨﻪ ﻭﺑﲔ ﺍﻟﺪﺧﻞ ﺍﻟﻮﻃﲏ ؟
-02ﺍﺣﺴﺐ ﻗﻴﻤﺔ ﺍﺳﺘﻬﻼﻙ ﺍﻷﺻﻮﻝ ﺍﻟﺜﺎﺑﺘﺔCFFﻟﺴﻨﺔ1993؟
ﺛﺎﻧﻴﺎ:
-06ﺃﺣﺴﺐ ﻗﻴﻤﺔ ﺍﻟﺪﺧﻞ ﺍﻟﻨﻘﺪﻱ ﺍﻟﻮﻃﲏ ،ﻭﻣﺎ ﻓﺎﺋﺪﺗﻪ ﻭﻣﺎ ﺍﻟﻔﺮﻕ ﺑﻴﻨﻪ ﻭﺑﲔ ﺍﻟﺪﺧﻞ ﺍﻟﻮﻃﲏ؟
-ﺗﻌﻮﻳﻀﺎﺕ ﺍﻷﺟﺮﺍﺀRS=150.000
-ﺇﻋﺎﻧﺎﺕ ﺍﻻﺳﺘﻐﻼﻝSUB=66.000DA
-ﳎﻤﻮﻉ ﺍﻻﻫﺘﻼﻛﺎﺕAM=85.000
-ﳎﻤﻮﻉ ﺍﻹﳚﺎﺭﺍﺕLOY=85.000
ﺍﳌﻄﻠﻮﺏ:
-ﺍﻟﺼﺎﺩﺭﺍﺕX=1.950.000DA
-ﺍﻟﻮﺍﺭﺩﺍﺕM=1.200.000DA
-ﺍﻹﳚﺎﺭﺍﺕLOY=300.000DA
ﺍﳌﻄﻠﻮﺏ:
-1ﺣﺴﺎﺏ ﺍﻹﻧﺘﺎﺝ ﺍﻟﻜﻠﻲ ﺍﳋﺎﻡ ﺑﺴﻌﺮ ﺍﻟﺴﻮﻕ ﺑﺎﺳﺘﺨﺪﺍﻡ ﻣﻔﻬﻮﻡ ﺍﻹﻧﻔﺎﻕ؟
-2ﺣﺴﺎﺏ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺍﳋﺎﻣﺔ VAB؟
-3ﺇﻋﺪﺍﺩ ﻣﻴﺰﺍﻧﻴﺔ ﺍﳌﻮﺍﺭﺩ ﻭﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﻟﻠﻮﻃﻦ؟
-4ﺣﺴﺎﺏ ﺍﻟﺪﺧﻞ ﺍﻟﺪﺍﺧﻠﻲ ،ﺍﻟﺪﺧﻞ ﺍﻟﻮﻃﲏ،ﺍﻟﺪﺧﻞ ﺍﻟﻮﻃﲏ ﺍﳌﺘﺎﺡ ﻭﲣﺼﻴﺼﻪ؟
-5ﺣﺴﺎﺏ ﺍﻟﺪﺧﻞ ﺍﻟﻮﻃﲏ ﺍﻟﻨﻘﺪﻱ ،ﺍﻟﺪﺧﻞ ﺍﻟﻮﻃﲏ ﺍﻟﻨﻘﺪﻱ ﺍﳌﺘﺎﺡ ﻭﲣﺼﻴﺼﻪ؟
ﲤﺎرﻦ ﺎﺻﺔ ﻟﻔﺼﻞ اﳋﺎﻣﺲ
ﺍﻟﺘﻤﺮﻳﻦ ﺭﻗﻢ ) :(16ﻟﺘﻜﻦ ﻟﺪﻳﻨﺎ ﺍﳌﻌﻄﻴﺎﺕ ﺍﻟﺘﺎﻟﻴﺔ ﻭﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻗﺘﺼﺎﺩ ﻣﺎ) ﺍﻟﻮﺣﺪﺓ :ﻣﻠﻴﻮﻥ ﺩﻳﻨﺎﺭ (
ﺍﻹﻧﺘﺎﺝ ﺍﻟﻜﻠﻲ ﺍﳋﺎﻡ 4635=PTBpm ﺍﻹﻧﺘﺎﺝ ﺍﻟﻜﻠﻲ ﺍﳋﺎﻡ ﺑﺴﻌﺮ ﺍﻹﻧﺘﺎﺝ PTBpp=4410
ﺍﻹﻧﺘﺎﺝ ﺍﳋﺎﻡ ﻟﻘﻄﺎﻉ ﺍﻟﻌﺎﺋﻼﺕ1005=PBMEI ﳎﻤﻮﻉ ﺍﻟﺮﺳﻮﻡ ﻭﺍﳊﻘﻮﻕ ﺍﳉﻤﺮﻛﻴﺔ45=DI/IM
ﺍﻻﺳﺘﻬﻼﻙ ﺍﻹﻧﺘﺎﺟﻲ ﻟﻘﻄﺎﻉ ﺍﻟﻌﺎﺋﻼﺕ300=CPMEI ﺍﻻﺳﺘﻬﻼﻙ ﺍﻹﻧﺘﺎﺟﻲ ﻟﻠﺸﺮﻛﺎﺕ1335=CPSQS
ﺍﻟﺸﺮﻛﺎﺕSQS ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻹﻧﺘﺎﺝ ﺍﳌﺪﻓﻮﻋﺔ ﻣﻦ ﳎﻤﻮﻉ ﺇﻋﺎﻧﺎﺕ ﺍﻻﺳﺘﻐﻼﻝ22,5=SUBSQS
480=ILP
ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺒﺎﺷﺮﺓ ﺍﳌﺪﻓﻮﻋﺔ ﻣﻦ ﺍﻟﺸﺮﻛﺎﺕ 390=IDSQSﻭﻣﻦ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻹﻧﺘﺎﺝ ﺍﳌﺪﻓﻮﻋﺔ ﻣﻦ
ﺍﻟﻌﺎﺋﻼﺕ75=IDMEI ﺍﻟﻌﺎﺋﻼﺕ46,5=ILPMEI
ﳎﻤﻮﻉ ﺍﳋﺪﻣﺎﺕ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ 315=PSﻣﻨﻬﺎ 135 ﳎﻤﻮﻉ ﺗﻌﻮﻳﻀﺎﺕ ﺍﻷﺟﺮﺍﺀ1320=RS
PSAPﻣﺪﻓﻮﻋﺔ ﻣﻦ ﺍﻹﺩﺍﺭﺍﺕ
ﺍﻻﺳﺘﻬﻼﻙ ﺍﻟﻨﻬﺎﺋﻲ ﻟﻠﻌﺎﺋﻼﺕ 1500=CFMEIﻭﻟﻺﺩﺍﺭﺍﺕ ﳎﻤﻮﻉ ﺍﻻﺷﺘﺮﺍﻛﺎﺕ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ CS=225
105CFAPﻭﻟﻠﻤﺆﺳﺴﺎﺕ ﺍﳌﺎﻟﻴﺔ30 CFEF
ﺍﻟﺘﺮﺍﻛﻢ ﺍﳋﺎﻡ ﻟﻸﺻﻮﻝ ﺍﻟﺜﺎﺑﺘﺔ ﻟﻠﻌﺎﺋﻼﺕ135=ABFFMEI ﳎﻤﻮﻉ ﺍﻟﺘﻐﲑ ﰲ ﺍﳌﺨﺰﻭﻥ 105=VSﻣﻨﻪ 15ﻟﻘﻄﺎﻉ
ﺍﻟﻌﺎﺋﻼﺕVSMEI
ﺍﻟﺘﺮﺍﻛﻢ ﺍﳋﺎﻡ ﻟﻸﺻﻮﻝ ﺍﻟﺜﺎﺑﺘﺔ ﻟﻠﻤﺆﺳﺴﺎﺕ ﺍﻟﺘﺮﺍﻛﻢ ﺍﳋﺎﻡ ﻟﻸﺻﻮﻝ ﺍﻟﺜﺎﺑﺘﺔ ﻟﻠﺸﺮﻛﺎﺕ300=ABFFSQS
ﺍﳌﺎﻟﻴﺔ22,5=ABFFEF
ﲢﻮﻳﻼﺕ ﺟﺎﺭﻳﺔ ﻣﺪﻓﻮﻋﺔ ﻣﻦ MEIﺇﱃ IFﻫﻲ 28,5=TC ﺍﻟﺘﺮﺍﻛﻢ ﺍﳋﺎﻡ ﻟﻸﺻﻮﻝ ﺍﻟﺜﺎﺑﺘﺔ ﻟﻺﺩﺍﺭﺍﺕ
ﺍﻟﻌﻤﻮﻣﻴﺔ712,5=ABFFAP
ﲢﻮﻳﻼﺕ ﺟﺎﺭﻳﺔ ﻣﺪﻓﻮﻋﺔ ﻣﻦ SQSﺇﱃ MEIﻫﻲ ﻣﻌﺪﻝ ﺗﻐﻄﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﺍﳋﺘﺮﺟﻴﺔ110ﺑﺎﳌﺎﺋﺔ ،ﺍﻟﻮﺍﺭﺩﺍﺕ
22,5=TC 900=M
ﲢﻮﻳﻼﺕ ﺟﺎﺭﻳﺔ ﻣﺪﻓﻮﻋﺔ ﻣﻦ APﺇﱃ RDMﻫﻲ 18=TC ﲢﻮﻳﻼﺕ ﺟﺎﺭﻳﺔ ﻣﺪﻓﻮﻋﺔ ﻣﻦ APﺇﱃ IFﻫﻲ TC=12
ﲢﻮﻳﻼﺕ ﺟﺎﺭﻳﺔ ﻣﺪﻓﻮﻋﺔ ﻣﻦ IFﺇﱃ RDMﻫﻲ 27=TC ﲢﻮﻳﻼﺕ ﺟﺎﺭﻳﺔ ﻣﺪﻓﻮﻋﺔ ﻣﻦ SQSﺇﱃ IFﻫﻲ TC=30
ﺗﻌﻮﻳﻀﺎﺕ ﺍﻷﺟﺮﺍﺀ ﺍﳌﺪﻓﻮﻋﺔ ﻣﻦ ﺍﻻﺩﺍﺭﺍﺕ RSAP=390ﻭﻣﻦ ﲢﻮﻳﻼﺕ ﺟﺎﺭﻳﺔ ﻣﺪﻓﻮﻋﺔ ﻣﻦ RDMﺇﱃ IFﻫﻲ TC=33
ﺍﳌﺆﺳﺴﺎﺕ ﺍﳌﺎﻟﻴﺔ ،15=RSEFﺗﻌﻮﻳﻀﺎﺕ ﺍﻷﺟﺮﺍﺀ ﺍﳌﺪﻓﻮﻋﺔ ﻣﻦ
ﺍﻟﻌﺎﺋﻼﺕ165=RSMEI
ﺍﳌﻄﻠﻮﺏ :
-ﳎﻤﻮﻉ ﺍﻟﺼﺎﺩﺭﺍﺕ؟
ﺃﻭﻻ:ﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﳉﺪﻭﻝ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻟﺴﻨﺔ ،(TEE)1987ﻳﻄﻠﺐ ﻣﻨﻚ ﲢﻠﻴﻞ ﺍﳉﺪﻭﻝ ﻣﻦ
ﺧﻼﻝ :
) ،(TEEﻳﻄﻠﺐ ﻣﻨﻚ ﲢﻠﻴﻞ 2000 ﺛﺎﻧﻴﺎ:ﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﳉﺪﻭﻝ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﻟﻌﺎﻡ ﻟﺴﻨﺔ
ﺍﳉﺪﻭﻝ ﻣﻦ ﺧﻼﻝ :
-1ﺇﻋﺪﺍﺩ ﺣﺴﺎﺑﺎﺕ ﺍﻟﻘﻄﺎﻋﺎﺕ ﻟﻼﻗﺘﺼﺎﺩ ﺍﻟﻮﻃﲏ 2000؟
ﺍﻟﺘﻤﺮﻳﻦ ﺭﻗﻢ):(18ﻟﻴﻜﻦ ﻟﺪﻳﻨﺎ ﺟﺪﻭﻝ ﺍﳌﺪﺧﻼﺕ ﻭﺍﳌﺨﺮﺟﺎﺕ TESﺍﳌﺨﺘﺼﺮ ﻟﻠﺴﻨﺔ t0ﻛﻤﺎ ﻳﻠﻲ:
ﺍﳌﻨﺘﺠﺎﺕ
CP 75
VAB
PB=R 200
ﺍﳌﻄﻠﻮﺏ:
Y2=77
210
CP
VAB
PB=R 750
ﺍﳌﻄﻠﻮﺏ:
1500
-01ﺃﻛﻤﻞ ﺍﳉﺪﻭﻝ
=70G
اﻟﺴﻮق اﻟﻤﺎﻟﻲ
=50X
BF=15 CF=10
S.A RDM
اﻟﻘﻄﺎع اﻟﺤﻜﻮﻣﻲ ﻗﻄﺎع اﻟﻌﺎﻟﻢ اﻟﺨﺎرﺟﻲ
=75I1
c=110
I2=20 S1=120
CF=30 رﺻﯾد طﺎﻗﺔ ﺗﻣوﯾل S2=40
160 160
ﺏ-ﻗﻄﺎﻉ ﺍﳌﺆﺳﺴﺎﺕ
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
I=30
S1=120 Y=200
I1=75 BF=25
225 225
ﺕ-ﻗﻄﺎﻉ ﺍﻹﺩﺍﺭﺍﺕ
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
G=70 I1=75
I2=20
110 110
X=50 M=60
ﺭﺻﻴﺪ ﺍﺣﺘﻴﺎﺝ ﲤﻮﻳﻞ BF=15
60 60
Y=C+ G+I+X-M
)I=Y-(C+G+X-M
)I=200-(110+75+50-60
I=30
CF=CFM+CFRDM=10+30=40
BF=BFE+BFAP=25+15=40
ﺍﻟﺜﺎﻟﺚ: ﺍﳊﻞ
IVAL99=(193.067,7/155.188,8).100=124,40%
IVAL2000=(228.579,7/115188,8).100=147,29%
IVAL2001=(241.707,4/155188,8).100=155,75%
IVAL2002=(264303,2/155188,8).100=170,31%
IVOL=(∑Q1.P0/∑Q.P).100
IVOL1999=(159.664,4/155188,8).100=102,88%
IVOL2000=(169.780,8/155188,8).100=109,40%
IVOL2001=(176440,6/155188,8).100=113,69%
IVOL2002=(186.200,4/155188,8).100=119.98%
IP1999=(193.067,7/159.664,1).100
=120.92%
IP2000=(228.579,7/169.780,8).100=134,63%
IP2001=(241.707,4/176.440,6).100=136,99%
IP2002=(264.303,2/186.200,4).100=141.94%
: 2ﻁ
IP=(VAL/IVOL).100
IP1999=(124,40/102,88).100=120.91%
IP2000=(147,29/109,40).100=134.63%
IP2001=(155,75/113,69).100=136.99%
IP2002=(170,31/119,98).100=141,44%
IVAL99=(730.40,5/60.546,4).100=120,63%
IVAL2000=(90.794,7/60.546,4).100=149,95%
IVAL2001=(99.759,9/60546,4).100=164,76%
IVAL2002=(110.769,2/60546,4).100=182,94%
: ﺣﺴﺎﺏ ﻣﺆﺷﺮ ﺍﳊﺠﻢ
IVOL=(∑Q1.P0/∑Q0.P0).100
IVOL1999=(66.703,6/60546,4).100=110,16%
IVOL2000=(72.594,3/60546,4).100=119,89%
IVOL2001=(75.723,1/60546,4).100=125,06%
IVOL2002=(78.218,4/60546,4).100=129,18%
01ﻁ
IP=(∑Q1.P1/∑Q1.p0).100
IP1999=(730.40,5/66.703,6).100=109,50%
IP2000=(90.794,7/72.594,3).100=125,07%
IP2001=(99.759,9/75.723,1).100=131,74%
IP2002=(11.769,2/78.218,4).100=141.61%
02ﻁ
IP=(VAL/IVOL).100
IP1999=(120,63/110,16).100=109,50%
IP2000=(149,95/119,89).100=125,07%
IP2001=(164,76/125,06).100=131,74%
IP2002=(182,94/129,18).100=141.61%
ﺍﳊﻞ ﺍﻟﺮﺍﺑﻊ:
IVAL01=(600.300/500.200).100=180%
IVAL02=(500.200/400.150).100=166,66%
IVAL03=(600.350/700.300).100=100%
IVOL01=(600.200/500.200).100=120%
IVOL02=(500.150/400.150).100=125%
IVOL03=(600.300/700.300).100=85.71%
IVAL01=(600.300/600.200).100=150%
IVAL02=(500.200/500.150).100=133,33%
IVAL03=(600.350/600.300).100=116,66%
IP01=dff5(180/120).100=150%
IP02=(166,66/125).100=133,33%
IP03=h(100/85,71).100=116,66%
ﻠﻮل ﺑﻌﺾ اﻟ رﻦ اﳋﺎﺻﺔ ﻟﻔﺼﻞ اﻟﺜﺎﻟﺚ
ﺍﳊﻞ ﺍﳋﺎﻣﺲ .
PB01=(1200.100)=120.000DA
PB02=(600.400)=240.000DA
PB03=(150.2000)=300.000DA
∑PB=PB1+PB2+PB3=120.000+240.000+300.000=660000DA
∑PB=660.000DA
CP01=(20.100)+(30.400)+(10.2000)= 34.000DA
CP02=(350.100)+(30.400)= 47.000DA
CP03=(250.400=100.000DA
∑CP=CP1+CP2+CP3=34.000+47.000+100.000=181.000DA
∑CP=181.000DA
∑VAB=∑PB-∑CP=660.000-181.000=479.000
∑VAB= 479.000DA
ﺇﻋﺪﺍﺩ ﻣﻴﺰﺍﻧﻴﺔ ﺍﳌﻮﺍﺭﺩ ﻭﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
∑CP=181.000 PTBpm=700.000
∑CF+226.250
ABFF= 194.200
VS=48.550 M= 100.000
X=150.000
800.000 800.000
:X ﺣﺴﺎﺏ
X=50.000DA
:∑CF ﺣﺴﺎﺏ
∑CF=226.250DA
:ABFF et VS ﺣﺴﺎﺏ
R= CP+CF+ABFF+1/4ABFF+X
800.000=181.000+ 226.250+5/4ABFF+150.000
ABFF=94.200DA
VS=1/4ABFF=1/4(94.200)
VS=48.550DA
.ﺍﳊﻞ ﺍﻟﺴﺎﺩﺱ
ﺑﻄﺮﻳﻘﺔ ﺍﻹﻧﺘﺎﺝPIBpm ﺣﺴﺎﺏ-01
PIBpm=∑VAB+∑TVA+∑DI/IM
=(TBpm-∑CP)+ ∑TVA+∑DI/IM
=5.000.000-1.000.000+1.000.000+500.000
PIBpm=5.500.000DA
: ﺑﻄﺮﻳﻘﺔ ﺍﻹﻧﻔﺎﻕ
PIBpm=∑CF+ABFF+VS+X-M
=1.500.000+3.000.000+500.000+
2.000.000+1.500.000
PIBpm=5.500.000DA
ﺑﻄﺮﻳﻘﺔ ﺍﻹﻧﺘﺎﺝPTBpm
PTBpm=PTBpp+∑TVA+∑DI/IM
=5.000.000+1.000.000+500.000
PTBpm=6.500.000DA
ﺑﻄﺮﻳﻘﺔ ﺍﻹﻧﻔﺎﻕ
PTBpm=∑CP+∑CF+ABFF+VS+X-M
=1.000.000+1.500.000+3.000.000+
500.000+2.000.000
PTBpm= 6.500.000DA
ﺇﻋﺪﺍﺩ ﻣﻴﺰﺍﻧﻴﺔ ﺍﳌﻮﺍﺭﺩ ﻭﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ-02
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
∑CP=1.000.000 PTBpm=6.500.000
∑CF=1.500.000
ABFF= 3.000.000
VS=500.000 M= 1.500.000
X=2.000.000
8.000.000 8.000.000
.ﺍﳊﻞ ﺍﻟﺴﺎﺑﻊ
95 ﺑﺎﻹﻧﺘﺎﺝ ﻝPIBpm-01
PIBpm=∑VAB+∑TVA+∑DI/IM
= 1.568.787,8+100.360+74.484
PIBpm=1.743.631,8MDA
PIBpm=∑CF+ABFF+VS+X-M
=(1.103.081,9+85.906,6+3.953+711,1)+541.826+91.205,4+533.047,1-616.099,4
PIBpm= 1.743.631,8MDA
95 ﻝCP ﺣﺴﺎﺏ-01
R=∑CP+∑CF+ABFF+VS+X-M
∑CP=R-(CF+ABFF+VS+X-M)
= 3.237.629,1-(1.193.652,7+ 541.826+91.205,4+533.047, 1)
∑CP= 877.897,6MDA
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
∑CP=877.897,9 PIBpm=1.743.631,8
∑CF=1.193.652,7
ABFF= 541.826 ∑CP= 877.897,9
VS=91.205,4 M= 616.099,4
X=533.047,1
3.237.629,1 3.237.629,1
ﺛـــﺎﻧــﻴــــﺎ
:96ﻝVAB ﺣﺴﺎﺏ:
= 2.256.712,6-( 124.638,8+84.388)
∑VAB=2.047.685,8MDA
:96 ﻝABFF
R=∑ CP+∑CF+ABFF+VS+X-M donc ABFF=R-(∑CP+∑CF+VS+X-M)
=3.960.086,3-( 1.106.664,1+
1.319.393,2+101.627,5+5.125,1+947,2+5.194,3+781.687,8)
ABFF= 639.447,1MDA
ﺇﻋﺪﺍﺩ ﻣﻴﺰﺍﻧﻴﺔ ﺍﳌﻮﺍﺭﺩ ﻭﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ-01
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
∑CP=1.106.664,1 PIBpm=2.256.712,6
∑CF=1.427.093 ∑CP= 1.106.664,1
ABFF= 639.447,1 M= 596.709,6
VS=5.194.3
X=781.687,8
3.960.086,3 3.960.086,3
M= 596.709,6MDA
.ﺍﳊﻞ ﺍﻟﺜﺎﻣﻦ
PIBpm=∑VAB+∑TVA+∑DI/I:
=1.566,5+100,4+74,5
PIBpm=1.741,4MDA
PIBpm=∑CF+ABFF+VS+X-M
=(1.100,7+85,9+4,2+0,7)+541,8+91,2+533-616,1
PIBpm= 1.741,4MDA
∑R=∑CP+∑CF+ABFF+VS+X
∑CP=∑R-(∑CF+ABFF+VS+X)
= 3.234,7-(1.191,5+541,8+91,2+533)
∑CP= 877,2MDA
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
∑CP=877,2 PIBpm=1.741,4
VS=91,2
X=533
3.234,7 3.234,7
:ﺛﺎﻧﻴﺎ
94 ∑ﻟﺴﻨﺔDI/IM-01
PIBpm=∑VAB+∑TVA+∑DI/IM
∑DI/IM=PIBpm-(∑VAB+∑TVA)
=2.251,5- (2.039,2+212,3)
∑DI/IM=0MDA
94 ﻟﺴﻨﺔABFF ﺣﺴﺎﺏ-03
R=∑CP+∑CF+ABFF+VS+X
ABFF=∑R-(∑CP+∑CF+VS+X)
=4004-(1139,2+1319,2+101,6+5,1+0,9+5,2+793,3
ABFF=639,7MDA
94 ﻟﺴﻨﺔM ﺣﺴﺎﺏ
M=∑R-(PIBpm+∑CP)
=4004-(2251,5+1139,2)
M=613,3MDA
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
∑CP=1139,5 PIBpm=2251,5
∑CF=1426,6 ∑CP= 1139,5
ABFF= 639,7 M= 613,3
VS=5,2
X=793,3
4004,3 4004,3
:ﺛــــﺎﻟـــﺜــــﺎ
.IVAL ﺣﺴﺎﺏ-01
IVAL=(∑Q1.P11/∑Q0.P0).100
= (2251,5/1741,4).100
IVAL= 129,29%
.IVOL ﺣﺴﺎﺏ-02
IVOL=(∑Q1.P0/∑Q0.P0).100
=( 1900/1741,4).100
IVOL= 109.10%
.IP ﺣﺴﺎﺏ-03
IP=(∑Q1.P1/∑Q1.P0).100
= (2251,5/1900).100
IP=118,5%
OU :
IP= (IVAL/IVOL).100
=( 129,29/109,10).100
IP=118.50%
.ﺍﳊﻞ ﺍﻟﺘﺎﺳﻊ
.CP ﺣﺴﺎﺏ-01
CP=R-(CF+ABFF+VS+X)
= 846.211,7-(322.105,8+141.876,6+18.340,4+129.593)
CP=234.295,9MDA
ﺇﻋﺪﺍﺩ ﻣﻴﺰﺍﻧﻴﺔ ﺍﳌﻮﺍﺭﺩ ﻭﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ-03
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
∑CP=234.295,9 PTBpm=707.101,6
∑CF=322.105,8 M= 139.110,1
ABFF= 141.876,6
VS=18.340,4
X=129.593
846.211,7 846.211,7
:M ﺣﺴﺎﺏ
M=R-pTBpm=846.211,7-707101,6
M=139.110,1MDA
PIBpm ﺣﺴﺎﺏ-03
PIBpm= CF+ABFF+VS+X-m
= 322.105,8+141.876,6+18.340,4+129.593-139.110,1
PIBpm=472.805,7MDA ou
PIBp;=PTBp;-CP= 707.101,6-234.295,9
PIBpm= 472.805,7MDA
.VAB ﺣﺴﺎﺏ-04
= 472.805,7-(24.500+19.000)
VAB=429.205,7MDA
.RI ﺣﺴﺎﺏ-05
RI=435.474,7MDA
RI=RS+ILP-SUB+ENE
=150.000+90.000-30.000+200.000-70.000
RI=340.000DA
.RN ﺣﺴﺎﺏ-
RN= RI+SRSµSRPE=340.000+55.000-75.000
RN= 320.000DA
.RND ﺣﺴﺎﺏ-
RND=RN+ATFS = 320.000+180.000
RND= 500.000DA
.RND ﲣﺼﻴﺺ
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
∑CF=300.000 RI=340.000
CFmei=200.000 +SRS=55.000
CFap=70.000 +SRPE=-75.000
CFef=30.000 =RN=320.000
ﺍﻻﺩﺧﺎﺭ ﺍﻟﺼﺎﰲ ﺍﳉﺰﺋﻲ: ﺍﻟﺮﺻﻴﺪ +ATFS=180.000
ENP= 200.000
500.000 =RND=500.000
.RNM ﺣﺴﺎﺏ
RNM=RN+R/BNP-LOY = 320.000+130.000-35.000
RND= 415.000DA
RNMD ﺣﺴﺎﺏ-
RNMD=RNM+ATFS=415.000+180.000
RNMD=595.000
.RNMD ﲣﺼﻴﺺ
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
∑CF=300.000 RN=320.000
CFmei=200.000 +R/BNP=130.000
CFap=70.000 -LOY=35.000
CFef=30.000 =RNM=415.000
595.000 =RNMD=595.000
.PIBpm ﺣﺴﺎﺏ-
PIBpm=EBE+RS+ILP-SUb= 200.000+150.000+90.000-30.000
PIBpm= 410.000DA
.PTBpm: ﺣﺴﺎﺏ
PTBpm= 495.000DA
VAB ﺣﺴﺎﺏ
= 410.000-( 60.000+50.000)
VAB=300.000
-01ﺣﺴﺎﺏ PIBpm
PIBpm= VAB+TVA+DI/IM=324.045+20.800+12.200
PIBpm= 357.045DA
-02ﺣﺴﺎﺏ :VS
128.766=ABFF+128.766/8
ABFF= 112.670,25DA
VS= 16.095,75
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
∑CP=180.222,7 PIBpm=357.045
VS=16.095,75
X=78.057,9
658.333,6 658.333,6
-ﻃﺮﻳﻘﺔ ﺍﻟﺘﻌﺮﻳﻒ:
RI=laPIN= PIBpm-AM=357.045-30.196,4
RI=326.848,6
: ﻃﺮﻳﻘﺔ ﺍﻹﻧﺘﺎﺝ
RI=VAB+TVA+DI/IM = 324.045+20.800+12.200-30.196,4
RI=326.848,6
: ﻃﺮﻳﻘﺔ ﺍﻹﻧﻔﺎﻕ
RI=CF+ABFF+VS+X-M=271.287+112.670,25+16.095,75+78.057,9-121.065,9-
30.106,4
RI= 326.848,6
: ﻃﺮﻳﻘﺔ ﺍﳌﺪﺍﺧﻴﻞ
RI=RS+ILP-SUB+ENE
RI= 326.848,6
ﲣﺼﻴﺼﻪ
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
∑ CF=869.979 RN=872.528
CFmei=646.117m1 +R/BNP=187.661
CFap=221.018.8 -LOY=13.019m2
CFef=2450,1 =RNM=1.047.169,8
CFai=393 +
ENG= 233.673,3
1.103.652,8 =RNMD=1.103.652,8
RI ﺣﺴﺎﺏ: ﺛــﺎﻧــﻴﺎ
RI= RS+ILP-SUB+ENE= 259.181,7+260.427,6+640.439,8
RI= 1.160.049,1
: 2ﻁ
RI=PIBpm-AM= 1.273.952,4-113.903,3
RI=1.160.049,1
RND ﺣﺴﺎﺏ-02
RND= RN+ATFS= RI=SRS+SRPE+ATFS= 1.160.049,1-57.508,6+99.888,6
RND=1.202.429,1
ﲣﺼﻴﺼﻪ
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
∑CF=1.102.493,2 RI=1.160.049m1
CFmei=835.293 +SRS=-57.508,8
CFap=263.72 +SRPE
CFef=3000 =RN=1.102.540,5
CFai=448,2 +ATFS=99.888,6
ENP= 999.359
1.202.429,1 =RND=1.202.429,1
RNM ﺣﺴﺎﺏ
RNM=RN+R/BNP-LOY=1.102.540,5+(206.157,2+12.915,5-5574,8)-14.236,9=
1.0102540,5+213.497,9-14.236,9
RNM=1.301.801,5
ENG ﺣﺴﺎﺏ
RNMD= RNM+ATFS= 1.301.801,5+99.888,6
RNMD= 1.401.690,1
ENG= 299.196,9
RI ﺣﺴﺎﺏ-01
PIBpm ﺣﺴﺎﺏ-02
PIBpm=364.000
PTBpm ﺣﺴﺎﺏ
PTBpm= 447.000
.RN ﺣﺴﺎﺏ-03
RN=RI+SRS+SRPE= 279.000-15.000-13.000
RN=251.000
RND ﺣﺴﺎﺏ-04
RND=366.000
ﲣﺼﻴﺼﻪ
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
∑CF=200.000 RI=279.000
CFmei=150.000 +SRS=-15.000
CFef=20.000 =RN=251.000
ENP= 166.000
366.000 =RND=366.000
RNMD ﺣﺴﺎﺏ
RNMD+ RND+ATFS=RN+R/BNP-LOY+ATFS= 251.000+130.000-5000+115.000
=411.000
ﲣﺼﻴﺼﻪ
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
∑ CF=200.000 RN=251.000
CFmei=150.000 +R/BNP=130.000
CFap=30.000 -LOY=85.000
CFef=20.000 =RNM=296.000
411.000 =RNMD=411.000
ﺑﺎﻹﻧﻔﺎﻕPTBpm ﺣﺴﺎﺏ-01
PTBpm= CP+CF+ABFF+VS+X-M
ABFF= 3.322.800
PTBpm= 3.000.000+2.400.000+3.322.800+1.329.120.+1.950.000-1.200.000
PTBpm= 10.801.920
VAB ﺣﺴﺎﺏ-02
= 10.801.920-3.000.000-250.000
VAB= 7.551.920
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
∑ CF=2.400.000 M=1.200.000
ABFF=3.322.800
VS= 1.329.120
X= 1.950.000
12.001.920 12.001.920
RI ﺣﺴﺎﺏ-03
RI= RS+ILP-SUB+ENE donc RS= 0.5(7.551.920)= 3.775.960
RI= 3.775.960+2.265.576-453.115,2+3.398.364-766800
RI= 8.219.984,8
RN ﺣﺴﺎﺏ
RN=RI=SRS+SRPE= 8.219.984,8+70.000+75.000
RN= 8.364.984,8
RND ﺣﺴﺎﺏ
RND= 9.864.984,8
ﲣﺼﻴﺼﻪ
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
∑CF=2.400.000 RI=8.219.984, 8
CFmei=1.440.000 +SRS=70.000
CFef=360.000 =RN=8.364.984m8
ENP= 7.464.984,8
9.864.984,8 =RND=9.864.984,8
RNM ﺣﺴﺎﺏ-04
RNM=RN=R/BNP-LOY= 8.364.984,8+1.250.000-300.000
RNM=9.314.984,8
RNMD ﺣﺴﺎﺏ
RNMD=RNM+ATFS= 9.314.984,8+1.500.000
RNMD= 10.814.984,8
ﲣﺼﻴﺼﻪ
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
CF=2.400.000 RN=8.364.984,8
CFmei=1.440.000 +R/BNP=1.250.000
CFap=600.000 -LOY=300.000
CFef=360.000 =RNM=9.314.984,8
ﺍﻻﺩﺧﺎﺭ ﺍﻟﺼﺎﰲ ﺍﻟﻜﻠﻲ: ﺍﻟﺮﺻﻴﺪ +
ENP= 8.414.984,8 ATFS=1.500.000
10.814.984,8 =RNMD=10.814.984,8
ﺣﻠﻮﻝ ﺑﻌﺾ ﺍﻟﺘﻤﺎﺭﻳﻦ ﺍﳋﺎﺻﺔ ﺑﺎﻟﻔﺼﻞ ﺍﳋﺎﻣﺲ
PBSQS=3405
PSSQS ﺣﺴﺎﺏ
PSSQS=PS-PSAP= 315-135
PSSQS=180
X ﺣﺴﺎﺏ
X=990
TVA ﺣﺴﺎﺏ
PTBpm=PTBpp+TVA+DI/IM
4635=4410+TVA+45
TVA=4635-4410-45
TVA=180
RSSQS ﺣﺴﺎﺏ
RSSQS=RS-(RSMEI+RSAP+RSEF)
= 1320-(165+390+15)
RSSQS=750
VSSQS ﺣﺴﺎﺏ
VSSQs=VS-VSMEI = 105-15
VSSQS=90
ﺇﻋﺪﺍﺩ ﺣﺴﺎﺏ ﺍﻟﻘﻄﺎﻋﺎﺕ
ﺃ-ﺣﺴﺎﺏ ﺍﻹﻧﺘﺎﺝ
E R
CP=1335 PB=3405
ﺍﻟﺮﺻﻴﺪ
VAB=2070
3405 3405
ﺏ-ﺣﺴﺎﺏ ﺍﻻﺳﺘﻐﻼﻝ
E R
RS=750 VAB=2070
ILP=480 SUB=22.5
ﺍﻟﺮﺻﻴﺪ
EBE=862,5
2092.5 2092.5
E R
ID=390 EBE=862,5
PS=180
TC=52,5
ﺍﻟﺮﺻﻴﺪ:ﺍﻻﺩﺧﺎﺭ ﺍﳋﺎﻡ
EB=240
862,5 862,5
ﺩ -ﺣﺴﺎﺏ ﺍﻟﺘﺮﺍﻛﻢ
E R
ABFF=300 EB=240
VS=90 ﺍﻟﺮﺻﻴﺪ
BF=150
390 390
E R
CP=300 PB=1005
ﺍﻟﺮﺻﻴﺪ
VAB=705
1005 1005
ﺏ-ﺣﺴﺎﺏ ﺍﻻﺳﺘﻐﻼﻝ
E R
RS=165 VAB=705
ILP=46,5 SUB=0
ﺍﻟﺮﺻﻴﺪ
EBE=493,5
705 705
ح -ﺣﺴﺎﺏ ﺍﳌﺪﺍﺧﻴﻞ ﻭﺍﻟﻨﻔﻘﺎﺕ
E R
ID=75 EBE=493,5
TC=28,5 RS=1320
CS=225 PS=315
CF=1500 TC=22,5
ﺍﻟﺮﺻﻴﺪ:ﺍﻻﺩﺧﺎﺭ ﺍﳋﺎﻡ
EB=322,5
2151 2151
E R
ABFF=135 EB=322,5
VS=15
ﺍﻟﺮﺻﻴﺪ
CF=172,5
390 322,5
E R
TC=27 TC=103,5
CF=30
RS=15
ﺍﻟﺮﺻﻴﺪ:ﺍﻻﺩﺧﺎﺭ ﺍﳋﺎﻡ
EB=31,5
103,5 103,5
ﺏ -ﺣﺴﺎﺏ ﺍﻟﺘﺮﺍﻛﻢ
E R
ABFF=22,5 EB=31,5
ﺍﻟﺮﺻﻴﺪ
CF=09
390 31,5
E R
TC=30 TVA=180
CF=105 ID/IM=45
RS=390 ILP=526,5
PS=135 ID=465
SUB=22,5 CS=225
ﺍﻟﺮﺻﻴﺪ:ﺍﻻﺩﺧﺎﺭ ﺍﳋﺎﻡ
EB=759
103,5 1441,5
759 759
ﺧﺎﻣﺴﺎ :ﻗﻄﺎﻉ ﺍﻟﻌﺎﱂ ﺍﳋﺎﺭﺟﻲ
ﺣﺴﺎﺏ ﺍﻟﺘﺮﺍﻛﻢ
E R
X=990 M=900
TC=33 TC=45
ﺍﻟﺮﺻﻴﺪ
BF=78
1023 1023
CF=46,5+09+172,5=228
BF=150+78=228
CF=BF=228
ﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ ﺍﳌﻮﺍﺭﺩ
ABFF=1170
VS= 105
X= 990
5535 5535
ﻗﺎﺋﻤﺔ ﺍﳍﻮﺍﻣﺶ.
–4ﻗﺎﺩﺓ ﺃﻗﺎﺳﻢ ،ﺗﺮﲨﺔ ﻗﺎﺩﺓ ﺃﻗﺎﺳﻢ ﻭ ﻋﺒﺪ ﺍﻴﺪ ﻗﺪﻱ ،ﺍﶈﺎﺳﺒﺔ ﺍﻟﻮﻃﻨﻴﺔ ،ﻧﻈﺎﻡ ﺍﳊﺴﺎﺑﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ
ﺍﳉﺰﺍﺋﺮﻳﺔ-ﻥ.ﺡ.ﺍ.ﺝ ،ﺩﻳﻮﺍﻥ ﺍﳌﻄﺒﻮﻋﺎﺕ ﺍﳉﺎﻣﻌﻴﺔ ،2002 ،ﺹ43
–5ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﺒﺎﺣﺚ ﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻣﻌﻄﻴﺎﺕ ﳐﺘﻠﻔﺔ .
–6ﻗﺎﺩﺓ ﺃﻗﺎﺳﻢ ﻭﻋﺒﺪ ﺍﻴﺪ ﻗﺪﻱ ،ﻣﺮﺟﻊ ﺳﺒﻖ ﺫﻛﺮﻩ ،ﺑﺘﺼﺮﻑ،ﺹ13
7
–www.http/indeco moncontact.com/t.996.topic
–8ﻓﺆﺍﺩ ﺍﻟﺴﻴﺪ ﺍﳌﻠﻴﺠﻲ ،ﺍﶈﺎﺳﺒﺔ ﺍﻟﻘﻮﻣﻴﺔ ،ﻣﺆﺳﺴﺔ ﺭﺅﻳﺔ ،ﺍﻟﻄﺒﻌﺔ ﺍﻷﻭﱃ ،2007،ﺹ148
9
–www.startimes.com
–10ﺃﻗﺎﺩﺓ ﻗﺎﺳﻢ ﻭﻋﺒﺪ ﺍﻴﺪ ﻗﺪﻱ ،ﺍﻟﻮﺟﻴﺰ ﰲ ﺍﶈﺎﺳﺒﺔ ﺍﻟﻮﻃﻨﻴﺔ ،ﺃﻃﻠﺲ ﻟﻠﻨﺸﺮ ،ﺑﺘﺼﺮﻑ1993،
–11ﺃﻗﺎﺩﺓ ﺃﻗﺎﺳﻢ ﻭ ﻋﺒﺪ ﺍﻴﺪ ﻗﺪﻱ ،ﺍﶈﺎﺳﺒﺔ ﺍﻟﻮﻃﻨﻴﺔ ،ﻣﺮﺟﻊ ﺳﺒﻖ ﺫﻛﺮﻩ،ﺑﺘﺼﺮﻑ،ﺹ44
ﻗﺎﺋﻤﺔ ﺍﳌﺮﺍﺟﻊ.
-01ﻗﺎﺩﺓ ﺃﻗﺎﺳﻢ ،ﺗﺮﲨﺔ ﻗﺎﺩﺓ ﺃﻗﺎﺳﻢ ﻭ ﻋﺒﺪ ﺍﻴﺪ ﻗﺪﻱ ،ﺍﶈﺎﺳﺒﺔ ﺍﻟﻮﻃﻨﻴﺔ ،ﻧﻈﺎﻡ ﺍﳊﺴﺎﺑﺎﺕ
ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ-ﻥ.ﺡ.ﺍ.ﺝ ،ﺩﻳﻮﺍﻥ ﺍﳌﻄﺒﻮﻋﺎﺕ ﺍﳉﺎﻣﻌﻴﺔ .2002 ،
-02ﺍﻗﺎﺩﺓ ﻗﺎﺳﻢ ﻭﻋﺒﺪ ﺍﻴﺪ ﻗﺪﻱ ،ﺍﻟﻮﺟﻴﺰ ﰲ ﺍﶈﺎﺳﺒﺔ ﺍﻟﻮﻃﻨﻴﺔ ،ﺃﻃﻠﺲ ﻟﻠﻨﺸﺮ 1993،
-03ﻓﺆﺍﺩ ﺍﻟﺴﻴﺪ ﺍﳌﻠﻴﺠﻲ ،ﺍﶈﺎﺳﺒﺔ ﺍﻟﻘﻮﻣﻴﺔ ،ﻣﺆﺳﺴﺔ ﺭﺅﻳﺔ ،ﺍﻟﻄﺒﻌﺔ ﺍﻷﻭﱃ 2007،
2012، -04ﳏﻤﻮﺩ ﺍﻟﻄﻮﺍﺷﻲ ،ﺍﶈﺎﺳﺒﺔ ﺍﻟﻘﻮﻣﻴﺔ ،ﺟﺎﻣﻌﺔ ﺍﳌﻨﺼﻮﺭﺓ ،ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ
05-www.startimes.com
06-www.http/indeco moncontact.com/t.996.topic
ﺍﳌﻮﻗﻊ : -07ﺍﻟﱪﻧﺎﻣﺞ ﺍﳌﺘﻜﺎﻣﻞ ﰲ ﺍﶈﺎﺳﺒﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻋﻠﻰ
www.arado.org/tome/traditail.aspx?icid=16485
ﳏﺎﺳﺒﺔ08-www.wikipedea.org/wiki/l