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n

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C a 2 = 4000 0,380 = 1520lei
C a 3 = 2000 0,380 = 760lei
TOTAL....................4560lei

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C el1 = 560 3,4 = 1904lei

C el 2 = 460 3,4 = 1564lei
C el 3 = 180 3,40 = 612lei
TOTAL....................4080lei

*
C S1 = C a1 + C el1 = 2280 + 1904 = 4184lei
C 2 = C a 2 + C el 2 = 1520 + 1564 = 3084lei
C S 3 = C a 3 + C el 3 = 760 + 612 = 1372lei

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C B = 0.250 x 432 = 108
C C = 0,325 x 432 = 140,40
Total = 432 lei
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35

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Rezolvare
E tapa I. Calculul volum ului m ediu al produc iei

Qi
Q=

i =1

55800 + 54000 + 63900 + 72000 + 81000 + 70200

= 66150
6

E tapa II. Calculul cheltuielilor m edii

n

Chi
Ch =

i =1

918 + 900 + 999 + 1080 + 1170 + 1062

= 1021,50
6

E tapa III i IV . A baterea produc iei i a cheltuielilor

A baterea val.prod. fa
de produc ia m edie X
- 10350
- 12150
- 2250
+ 5850
+ 14850
+ 4050

A baterea
chelt.prod. Produsul
A baterea p trata a
F a de prod.m edie Y
abaterilor
val.produc iei
XY
X2
- 103,50
107122500
+ 10712250000
- 121,50
147622500
+ 14762250000
- 22,50
5062500
+ 506250000
+ 58,50
34222500
+ 3422250000
+ 148,50
+ 22052250000
220522500
+ 40,50
+ 1640250000
16402500
Total :
5309550
530955000

E tapa V . Calculul cheltuielilor variabile unitare:

36

( X Y )t
Cuv =

t =1

X t2

53.095.500.000
= 0,01
53095,50

t =1

E tapa V I. D eterm inarea cheltuielile variabile pentru fiecare lun astfel:

Iulie : Ch v x Q iulie = 0,01 x 55800 = 558
A ugust : Ch v x Q august = 0,01 x 54000 = 540
Septem brie : Ch v x Q sept = 0,01 x 63900 = 639
Octom brie : Ch v x Q oct = 0,01 x 72000 = 720
N oiem brie : Ch v x Q nov = 0,01 x 81000 = 810
D ecem brie : Ch v x Q dec = 0,01 x 70200 = 702
E tapa V II. D eterm inarea cheltuielilor fixe :
Ch f = Ch totale Ch v
Chf iulie = 918 558 = 360
Chf august = 900 540 = 360
Chf sept = 999-639=360
Chf oct= 1080-720 = 360
Chf noi= 1170-810=360
Chf dec= 1062-702=360
D at fiind caracterul lor im obil fa de m odific rile volum ului produc iei, cheltuielile fixe r m an acelea i in
oricare din perioadele de gestiune luate in calcul. D eci ele vor reprezenta in luna ianuarie a anului urm tor tot
3.60 lei.
E tapa V III. Calculul cheltuielilor indirecte de produc ie standard:
Chs = Chf +(Chv x Qs) = 360 x (0,01 x 88.200) = 12.42 lei

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