Bugetul

vanzarilor

TRIM. I
(pret*Qvan
duta) TRIM. II TRIM. III TRIM. IV
Produs 38,000,000.0 45,600,000.0 34,200,00 49,400,000.
A 0 0 0.00 00
Produs 10,450,00 11,000,000.
B 8,250,000.00 8,800,000.00 0.00 00
Produs 36,000,000.0 40,000,000.0 44,000,00 40,000,000.
C 0 0 0.00 00
82,250,000. 94,400,000. 88,650,00 100,400,0
TOTAL 00 00 0.00 00.00

Bugetul
productiei
 trim I trim II trim III trim IV TOTAL
Produs 45,000.0
finit A 12,000.00 12,000.00 9,175.00 11,825.00 0
Produs
finit B 2,450.00 1,550.00 1,900.00 2100 8,000.00
Produs 41,000.0
finit C 9,000.00 10,500.00 11,800.00 9700 0
94,000.0
TOTAL 23,450.00 24,050.00 22,875.00 23,625.00 0

SERBANESCU CARMEN -GABRIELA

Master :CCE
Grupa : 680

Bugetul cheltuielilor
indirecte

mii lei
Baza de Ch. Explica
calcul Bugetare tii
Ch. Variabile 24750
Intretinere 15000 15000
Salarii 7500
CAS 2250
Ch. Fixe 14465
Chirii 7500
Amortizare 3000
Asigurare 3965
TOTAL 39215

Ore
Productie manopera
anuala pe produs Total ore
Produs
finit A 45,000.00 2 90000
Produs
finit B 8,000.00 5 40000
Produs SERBANESCU CARMEN-GABRIELA
finit C 41,000.00 3 123000 Master :CCE
TOTAL 253000 Grupa : 680
Regula de 3 simpla
pt a determina
costul cheluielilor
indirecte

intretiner
e 253000 10000
379500 x 15000

salarii 253000 5000

379500 x 7500

SERBANESCU CARMEN -GABRIELA

Master :CCE
Grupa : 680
 Ch.
Cota Ch. Indirecte
Total Ore Indirecte Explicatii unitare
Produs
finit A 90000 36 56
Produs
finit B 40000 16 25
Produs
finit C 123000 48 74
TOTAL 253000 100

CI
39125000/253
000= 155
 Bugetul costurilor
unitare
Produs finit A Produs finit B Produs finit C
Valoar Cantit Valoa
Cantitate Pret Valoare Cantitate Pret e ate Pret re
Materii
prime 3 300 900 5 300 1500 2 300 600
Manoper
a 780 1950 1170
Salarii
directe 2 300 600 5 300 1500 3 300 900
CAS 180 450 270
Ch. SERBANESCU CARMEN-GABRIELA
Directe 1680 3450 1770
Master :CCE
Ch. Grupa : 680
Indirecte 2 155 310 5 155 775 3 155 465
Cost
Standard 1990 4225 2235
BUGETUL STOCURILOE DE PRODUSE
FINITE
 Trimestrul I Trimestrul II
Produse A B C A B C
Cantitati
SI 5,000.00 1,500.00 3,000.00 7,000.00 2,450.00 3,000.00
I 12,000.00 2,450.00 9,000.00 12,000.00 1,550.00 10,500.00
E 10,000.00 1,500.00 9,000.00 12,000.00 1,600.00 10,000.00
Sf 7,000.00 2,450.00 3,000.00 7,000.00 2,400.00 3,500.00
Valori
Si 1,990.00 4,225.00 2,235.00 1,990.00 4,225.00 2,235.00
I 1,990.00 4,225.00 2,235.00 1,990.00 4,225.00 2,235.00
E 1,990.00 4,225.00 2,235.00 1,990.00 4,225.00 2,235.00
Sf 1,990.00 4,225.00 2,235.00 1,990.00 4,225.00 2,235.00
Total
produse 13,930,000.0 10,351,250.0 6,705,000.0 13,930,000.0 10,140,000.0 7,822,500
finite 0 0 0 0 0 .00

Idem si pt trimestrul III si IV

SERBANESCU CARMEN -GABRIELA

Master :CCE
Grupa : 680
 BUGETUL COSTURILOR DE PRODUCTIE
Element Trim I Trim II Trim III Trim IV Anual
A
Ch. Cu materii 40,500,000.0
prime 10,800,000.00 10,800,000.00 8,257,500.00 10,642,500.00 0
27,000,000.0
Ch. Cu salariile 7,200,000.00 7,200,000.00 5,505,000.00 7,095,000.00 0
Ch. Cu CAS 2,160,000.00 2,160,000.00 1,651,500.00 2,128,500.00 8,100,000.00
11,220,000.0
Ch. Indirecte 3,720,000.00 3,720,000.00 1,651,500.00 2,128,500.00 0
B
Ch. Cu materii 12,000,000.0
prime 3,675,000.00 2,325,000.00 2,850,000.00 3,150,000.00 0
12,000,000.0
Ch. Cu salariile 3,675,000.00 2,325,000.00 2,850,000.00 3,150,000.00 0
Ch. Cu CAS 1,102,500.00 697,500.00 855,000.00 945,000.00 3,600,000.00
Ch. Indirecte 1,898,750.00 1,201,250.00 1,472,500.00 1,627,500.00 6,200,000.00
C
Ch. Cu materii 24,600,000.0
prime 5,400,000.00 6,300,000.00 7,080,000.00 5,820,000.00 0
36,900,000.0
Ch. Cu salariile 8,100,000.00 9,450,000.00 10,620,000.00 8,730,000.00 0
11,070,000.0
Ch. Cu CAS 2,430,000.00 2,835,000.00 3,186,000.00 2,619,000.00 0
 19,065,000.0
Ch. Indirecte 4,185,000.00 4,882,500.00 5,487,000.00 4,510,500.00 0

SERBANESCU CARMEN -GABRIELA

Master :CCE
Grupa : 680
 BUGETUL APROVIZIONARII
I II III IV
Unitati Produse 12000 12,000.00 9,175.00 11,825.00

Cantitate materii
prime @3 36000 36000 275250 35475
Unitati Produse 2,450.00 1,550.00 1,900.00 2100

Cantitate materii
prime @5 12250 7750 9500 10500
Unitati Produse 9,000.00 10,500.00 11,800.00 9700

Cantitate materii
prime @2 18,000 21,000 23,600 213,400
Toata
materia
prima
necesara 66,250 64,750 308,350 259,375
 BUGETUL APROVIZIONARII
Element Trimestru I II III IV
Cantitati
Stoc initial 12,000 10,750 11,000 12,650
Necesar E 66,250 64,750 308,350 259,375
Nr. Comenzi 13 13 62 52
Cantitate
comandata 65,000 65,000 310,000 260,000
Stoc final 10,750 11,000 12,650 13,275
Valori
Sold initial 3,600,000 3,225,000 3,300,000 3,795,000
Intrari 19,500,000 19,500,000 93,000,000 78,000,000
Iesiri 19,875,000 19,425,000 92,505,000 77,812,500
Sold final 3,225,000 3,300,000 3,795,000 3,982,500
 BUGETUL CHELTUIELILOR DE DESFACERE

Explicatie I II III IV ANNUAL

Q vandut 20,500 23,600 21,900 25,000 91,000
Ch 1,127,500 1,298,000 1,204,500 1,375,000 5,005,000

I 91,000 5,005,000
20,500 x 1,127,500

II 91,000 5,005,000
23,600 x 1,298,000

III 91,000 5,005,000

21,900 x 1,204,500

SERBANESCU CARMEN-GABRIELA
Master :CCE
Grupa : 680
.

BUGETUL CHELTUIELILOR GENERALE DE

ADMINISTRATIE

Explicatie I II III IV Anual

Amortizare 750 750 750 750 3,000
Salarii 625 625 625 625 2,500
Impozit 250 250 250 250 1,000
Alte CH 250 250 250 250 1,000
TOTAL 1,875 1,875 1,875 1,875 7,500

SERBANESCU CARMEN-GABRIELA
Master :CCE
Grupa : 680
BUGETUL
TREZORE
RIEI

INDICATOR I II III IV
Vanzari 74,025,000 50,976,000 79,785,000 90,360,000
Incasate in
trimestru 24,675,000 28,320,000 26,595,000 30,120,000
Incasate in
trimestrul
urmator 32,900,000 3,776,000 35,460,000 40,160,000
Incasate peste 2
trimestre 16,450,000 18,880,000 17,730,000 20,080,000
MF
Cumparari 19,500,000 19,500,000 93,000,000 78,000,000
platite in
trimestru 9,750,000 9,750,000 46,500,000 39,000,000
platite in
trimestrul
urmator 7,800,000 7,800,000 37,200,000 31,200,000
platite peste 2
trimestre 1,950,000 1,950,000 9,300,000 7,800,000
MF
Incasari 24,678,850 61,221,650 46,821,000 84,460,000
din trimestrul
curent 24,675,000 28,320,000 26,595,000 30,120,000
din trimestrul
precendent 3,850 32,900,000 3,776,000 35,460,000
din urma cu 2
trimestre 0 1,650 16,450,000 18,880,000
Plati
Cumparari 9,754,200 17,551,800 56,250,000 78,150,000
din trimestrul
curent 9,750,000 9,750,000 46,500,000 39,000,000
din trimestrul
precendent 4200 7,800,000 7,800,000 37,200,000
din urma cu 2
trimestre 0 1800 1,950,000 1,950,000
Ch. Dupa
natura 25,800,625 26,271,125 26,877,625 26,048,125

Salarii si CAS 25,796,875 25,967,375 25,873,875 26,044,375

Salarii directe +
CAS 24,667,500 24,667,500 24,667,500 24,667,500

Salarii indirecte 1,250 1,250 1,250 1,250

Salarii desfacere 1,127,500 1,298,000 1,204,500 1,375,000

Salarii CGA 625 625 625 625
Alte CH 3,750 303,750 1,003,750 3,750
de productie 2,500 2,500 2,500 2,500
CGA 1,250 1,250 1,250 1,250
Datorii pe TL 0 300,000 0 0
Credit curent 0 0 1,000,000 0
Dobanda

Sold initial 5,000,000 -5,875,975 11,522,750 -24,783,875

Incasari 24,678,850 61,221,650 46,821,000 84,460,000
Plati 35,554,825 43,822,925 83,127,625 104,198,125
Sold Final -5,875,975 11,522,750 -24,783,875 -44,522,000

Salarii directe si CAS

Trimestru I II III IV
A 9,360,000 9,360,000 7,156,500 9,223,500
B 4,777,500 3,022,500 3,705,000 4,095,000
C 10,530,000 12,285,000 13,806,000 11,349,000
TOTAL 24,667,500 24,667,500 24,667,500 24,667,500

SERBANESCU CARMEN -GABRIELA

Master :CCE
Grupa : 680