%= 901 921 analitic 923 analitic 924 II.Inregistrarile la cost standard 931 analitic=902 analitic -T-urile III.Efectuarea cheltuielilor si inreg lucr de calculatie 1)repartizarea CIP (s1 daca e cazul) 921 (p)=923(s1) {2)transferul semifabr p in s2 %=921 p 921A 921B} 3)repartizarea CIP (s2 daca e cazul) RAI=D 923 s2/D 921A+ D 921B - 921 A si 921B doar cheltuielile directe! Cota CIP pt A: chelt dir pt A * RAI B: chelt dir pt B*RAI %=923 s2 921A 921B 4)repartizare CGA Baze de alocare: cost de prod(TSD) pt A si B RAI cga=D 924/cost prod A+ cost prod B Cota CGA pt A : cost de prod A* RAI cga B: D 924- cota CGA pt A %=924 921 A 921 B Cost complet efectic TSD 921 IV.Decontari a)decontarea chelt efective(inchidere 921) 902A=921A 902B=921B b)inreg abateri 903A=902A 903B=902A c)decontarea costurilor efective 901=% 931A 931B d)inchiderea ct de dif prin cost. De prod. 931A=903A 931B=903B
