SC DELTA SA PERIoada : ian 2014

Chelt, productia si destinatia acesteia

Denumire Centre CE- KWH CT- GCAL AIR H rep Chelt inreg 100000 80000 40000 Productia 5000 4000 200

Determinati costul unitar la cele trei centre de prod auxiliara

Productia
125000000

Runda 1 Se calculeaza cotele prestatii CE- Ct CE - AIR

CE- KWH CT- GCAL AIR H rep

Val chet la fiecare centru 100000 100000 59000 Val chet la fiecare centru 27250 5450 1090

Runda 2

CE- KWH CT- GCAL AIR H rep

ia acesteia
CE 0 500 50 CT Destinatia Productiei AIR S1 S2 1000 200 2000 0 600 1400 10 0 90

1800 2000 100

Calcul coef iteratie

CE 0 0.125 0.25
Cote de chelt

CT 0.2 0 0.05

AIR 0.04 0.15 0

CE 0 12500 14750 CE
0

CT 20000 0 2950 CT
5450

AIR 4000 15000 0 AIR

1090

Problema cd 10 cd20 Productia rez 100 buc 200 buc Sa presupunem ca in luna martie 2014 se lanseaza in fabricatie 2 comenzi: cd 10 si cd 20 Sectia 1 Sectia 2 Elemente de chelt Total cd 10 cd 20 cd 10 Total chelt repartitia primara I 1740 100 80 120 Repartizare Chel AIR Total II 1740 100 80 120 repartizare chelt CE Total III 1740 100 80 120 Repartiz CIS 1 180 120 Repartiz CIS 2 250 Total IV (cost de sectie) 1740 280 200 370 Repartizare CGAD 1240 Koeficient de repartiz K cgad 0.403225806 112.90 80.65 149.19 Total V 392.90 280.65 519.19 Productia net initiala (+) 0 10 0 Prod net finala (-) 0 0 0 Cost efectiv 392.90 290.65 519.19 Costul unitar se det Cu = CE/Qf Situatia de calcul a cost unitar Chelt sectia 1 Chelt sectia 2 Total pe cd Qf Cu Comanda10 392.90 519.19 912.10 100 9.12 Comnada 20 290.65 527.26 817.90 200 4.09

+ reprezinta sume primite -reprezinta sume decontate 0 centru a decontat cheltuiieli, Sf 922, 923,924 este 0 Sectia 2 cd 20 140 140 140 250 390 ce 100 100 200 -200 0 air 200 -200 0 0 CIS 1 240 240 60 300 -300 0 CIS2 260 100 360 140 500 -500 0 CGAD 500 500 500

500

157.26 547.26 0 20 527.26

-500 0