Documente Academic
Documente Profesional
Documente Cultură
Lucrarea nr.6
Metoda calculatiei globale sau indirecte.
Reflectarea in contabilitatea de gestiune a
operatiunilor
privind colectarea cheltuielilor si
repartizarea lor
materii
prime..2
50000 lei;
*la
sectia
I.
170000 lei;
*la
sectia
II80000
lei.
materiale
consumabile..100000 lei;
* la
auxiliare...35000 lei;
sectiile
- la centrala
electrica...15000 lei;
- la centrala de
apa. 20000 lei.
* la sectiile principale de
productie..45000 lei;
- la sectia
I...25000 lei;
- la sectia
II.20000 lei.
* la sectorul administrative si de conducere al
unitatii..20000 lei.
SD
SC
901
Decontari interne
privind cheltuielile
3500
00
2500
00
921/S1
1700
00
921/S2
8000
0
922 Cheltuielile activitilor
auxiliare
3500
0
922/CE
922/CA
1500
0
2000
0
4500
0
2500
0
2000
0
2000
0
cu salariile n sum de
-salariile
muncitorilor
de
producie.........280000 lei;
baz
din
seciile
450000 lei,
principale
de
-la
secia
I......................................................................................150000 lei;
-la
secia
II......................................................................................110000 lei;
-salariile
personalului
din
auxiliare.................................................55000 lei;
seciile
-la
centrala
electric.......................................................................24000 lei;
-la
centrala
ap..........................................................................31000 lei;
de
SD
SC
=
%
901
Decontari interne
privind cheltuielile
4500
00
2800
00
1500
00
921/S1
921/S2
1300
00
5500
0
922/CA
2400
0
923 Cheltuieli indirecte de
producie
3100
0
923/S1
923/S2
8000
0
3200
0
4800
0
3500
0
=
%
SD
901
Decontari interne
privind cheltuielile
1125
00
7000
0
375
00
921/S2
3250
0
1375
0
922/CA
6000
7750
2000
0
923/S2
8000
1200
0
8750
SC
de
-la
seciile
principale
producie ...........................................................................100000 lei ;
de
-la
secia
I...............................................................................................45000 lei ;
-la
secia
II..............................................................................................55000 lei ;
-la
sectorul
administrativ
i
de
unitaii..................................................35000 lei ;
conducere
al
SD
SC
=
%
901
Decontari interne
privind cheltuielile
4500
00
6500
0
3500
0
922/CA
3000
0
1000
00
923/S2
4500
0
5500
0
3500
0
10
Sd
Sc
931
Costul
obinute
produciei =
902Decontari
privind
obinuta,
interne 58500
producia 0
58500
0
Sd
Sc
922/CA
922/CE
8400
8400
922/CE
922/CA
3560
3560
de
conducere
al
11
-la
seciile
principale
producie.............................................................24800 lei ;
de
de
conducere
12
SD
al
SC
=
%
922
Cheltuielile
activitailor auxiliare
4580
0
922/CE
3000
0
2300
0
923/S2
7000
924 Cheltuieli generale de
administraie
1580
0
13
SD
SC
=
%
922
Cheltuielile
activitailor auxiliare
3460
0
922/CA
2480
0
1620
0
923/S2
8600
9800
14
Sd
Sc
921
Cheltuielile = 923 Cheltuielile indirecte
2998 299800
activitaii de baz
de producie
00
921/SI
923/SI
921/SII
923/SII
149200
14920
0
150600
15060
0
K CGA
124350
0,138
899800
CCGA : SII
Sd
921
Cheltuielile = 924 Cheltuielile generale 12435
activitaii de baz
de administraie
0
921/SI
50670
0
921/SII
39310
0
15
Sc
124350
506700
393100
Sd
Sc
310674
256000
54674
54674
Totalul
cheltuielilo
r (costul
complet)
Costul
efectiv al
produciei
n curs de
execuie
Costul
efectiv
(complet)
al
produciei
finite
Cantitatea
(kg)
Costul
efectiv
unitar
(col. 3/
col.4)
(col. 1 col. 2)
0
921/SI
601872
256000
345872
921/SII
342004
54674
287330
TOTAL
943876
310674
713476
900
703,56
16
5
-
Sd
921/SI
34587
921/SII
2
Sc
713476
345872
287330
28733
0
Sd
Sc
48202
Sd
produciei 71347
6
Sc
713476
C
Costul
Sd
Sc
48202
obinute
Sd
%
931
Costul
obinute
produciei
71347
6
Sc
585000
48202
Sd
18
Sc
310674
D
C
1/901
250000
310674
9/933
2.1/901
280000
713476
10.2/902
2.2/901
70000
1024150
Total
19
D
C
12/931
713476
250000
1/921
14/933
310674
35000
1/922
45000
1/923
20000
1/924
280000
2.1/921
55000
2.1/922
80000
2.1/923
35000
2.1/924
20
70000
2.2/921
13750
2.2/922
20000
2.2/923
8750
2.2/924
65000
3/922
100000
3/923
35000
3/924
Total
1024150
1024150
Total
D
C
921/SI
1/901
170000
310674
9/923
2.1/901
280000
600976
10.2/902
2.2/901
37500
Total cheltuieli directe
487500
21
7/923
299800
Costul de producie
787300
8.3/924
124350
Costul complet
911650
911650
Total
D
C
921/SII
1/901
80000
498870
9/933
2.1/901
130000
287330
10.2/902
2.2/901
32500
Total cheltuieli directe
242500
7/923
150600
Costul de producie
393100
8.3/924
393100
Costul complet
786200
786200
Total
22
D
C
1/901
35000
30000
6.1/923
2.1/901
55000
15800
6.1/924
2.2/901
13750
24800
6.2/923
3/901
65000
9800
6.2/924
Total
168750
168750
Total
D
C
922/CE
1/901
15000
27760
5.1/922/CA
2.1/901
24000
30000
6.1/923
2.2/901
6000
25800
6.1/924
3/901
35000
5.2/922/CA
3560
Total
83560
83560
Total
23
D
C
922/CA
1/901
20000
22550
5.2/922/CA
2.1/901
31000
34800
6.2/923
2.2/901
7750
39800
6.2/924
3/901
30000
5.2/922/CE
8400
Total
97150
D
C
1.901
45000
97150
Total
2.1/901
80000
2.2/901
20000
3.901
100000
6.1/922
30000
6.2/922
24
24800
Total
299800
299800
Total
D
1/901
25000
923/SI
149200
7/921
2.1/901
32000
2.2/901
8000
3/901
45000
6.1/922
23000
6.2/922
16200
Total
149200
149200
Total
D
1.901
20000
923/SII
150600
7/921
2.1/901
48000
25
2.2/901
12000
3/901
55000
6.1/922
7000
6.2/922
8600
Total
150600
D
C
1/901
20000
150600
Total
2.1/901
35000
2.2/901
8750
3/901
35000
6.1/901
15800
6.2/901
9800
Total
124350
124350
Total
26
C
4/901
585000
713476
12/921
13/903
48202
Total
713476
D
C
10.2/921
713476
713476
Total
4/931
11/903
Total
713476
D
C
Total
9/921
310674
310674
14/901
Total
310674
310674
Total
27
D
C
11/902
48202
48202
13/931
Total
48202
48202
Total
28