FISA COSTULUI

FISA COSTULUI LUNA IULIE

ELEMENT LASAGNA CARNE LASAGNA BRANZA LASAGNA VEGETARIANA TOTAL

CH.DIRECTE 0
materii prime 65455 0 0 65455
salariile directe brute 9000 0 0 9000
contributiile 1974 0 0 2052
COST PRIMAR 76429 0 0 76507
REPARTIZ CH INDIRECTE
S.framantare 3478.35 0 0 3478.35
S.asamblare 2578.7 0 0 2578.7
S.ambalare 2049.83 0 0 2049.83
+Prod in curs 01,07 0 0 0 0
-Prod in curs 31,07 -32727.5 0 0 -32727.5
COST PRODUCTIE 51808.38 0 0 51808.38
+Prod Finite 01,07 0 0 0 0
-Prod Finite 31,07 -32727.5 0 0 -32727.5
COST BUNURI 19080.88 0 0 19080.88
VANDUTE
+CH DESFACERE 7270.34 0 0 7270.34
+CH ADMIN 13779.02 0 0 13779.02
+DOB 20000 0 0 20000
COST COMPLET 60130.24 0 0 60130.24
Unitati L.Carne obtinute 5000 buc
Cost Unitar de Productie 10.36 lei
PV=2*Cost de Prod 20.72 lei

FIFO 5000 2940 SOLD FINAL AN

VANZARE L10 -1000
VANZARE UKRAINA L11 -700
VANZARE GERMANIA L11 -1400
SOLD 1900
PRODUCTIE L10 3000
VANZARE L11 -1960

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 FISA COSTULUI

PRODUCTIE COST COST COST

LUNARA L.CARNE Mat Prime L.BRANZA Mat Prime L.VEGETA Mat Prime TOTAL TOTAL
buc lei buc lei buc lei buc lei
iulie 5000 32727.5 0 0 0 0 5000 32727.5
august 0 0 7000 52654 5000 23652.5 12000 76306.5
septembrie 0 0 0 0 0 0 0 0
octombrie 3000 19636.5 0 0 0 0 3000 19636.5
TOTAL 8000 52364 7000 52654 5000 23652.5 20000 128670.5

INFORMATII SUPLIMENTARE
ELEMENT FRAMANT COAC+ASAMB AMBALARE DESF ADMIN C. TERMICA C APA TOTAL
SUPRAFATA 35 25 20 10 10 10 10 120
Vol Mij Fixe 160212.33 104165 83332 89603.75 48066 41666 41674 568719.08

Consum
KW/H in % 22 15 10 20 10 3 20 100
Consum
APA+Canaliz % 0 0 0 0 0 30 70 100
Telefon % min 0 0 0 80 20 0
Consum gaze % 0 10 0 0 0 70 20 100

MAT PRIME CUMP 65455 lei CH AMORTIZARE DIN CARE

SAL.DIR B= 9000 lei (1500*6) MOBILIER 36.11 TOTAL
CONTRIB.UNIT 1974 lei (329*6) LAPTOP 137.5 3918.02
SAL ADMIN 6000 lei (1500*4) LICENTA 41.67
SAL DESF 4500 lei (1500*3) HALA PROD 2604.17
CONTRIB ADMIN 1316 lei (329*4) MASINA PASTA 299.61
CONTRIB DESF 987 lei (329*3) FRIGIDER 798.96
CH MAT CURAT 1890.75 lei (3781,5/2) MAT PRIMA CUMPARATA=65455LEI
CH CONSULTA 4621.85 lei PROD FIN=5000buc=65455/2=32727,5
Prod in Ex=5000buc=65455/2=32727,5

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 REPARTIZARE CH INDIRECTE
REPARTIZARE PRIMARA A CH INDIRECTE
AUX
ELEMENT FRAMANTARE ASAMBLARE+COAC AMBALARE CENTR.TERM CENTR. APA DESFACERE ADMNIN TOTAL
CH ENERGIA 259.38 176.85 117.9 35.37 235.8 235.8 117.9 1179
CH APA 0 0 0 527.7 1231.3 0 0 1759
CH TELEFON 0 0 0 0 0 235.3 58.82 294.12
CH TV+INTERNET 0 0 0 0 0 0 126.5 126.5
CH GAZE 0 73.5 0 514.5 147 0 0 735
CH SAL INDIRECT 0 0 0 0 0 0 0 0
FEMEIA DE SERV 437.5 312.5 250 125 125 125 125 1500
SAL ADMINISTRA 0 0 0 0 0 0 6000 6000
SAL DESFACERE 0 0 0 0 0 4500 0 4500
CONTRIB FEM.SER 95.9 68.5 54.8 27.4 27.4 27.4 27.6 329
CONTRIB ADMIN 0 0 0 0 0 0 1316 1316
CONTRIB DESFA 0 0 0 0 0 987 0 987
CH MAT CURATENIE 551.25 393.75 315 157.5 157.5 157.5 158.25 1890.75
CH CONSULTANTA 0 0 0 0 0 0 4621.85 4621.85
CH AMORTIZ 1089.44 708.32 566.65 609.3 326.84 283.32 334.15 3918.02
TOTAL CH DUPA 2433.47 1733.42 1304.35 1996.77 2250.84 6551.32 12886.07 29156.24
REPARTIZARE
PRIMARA
REPARTIZ CH AUX
SECT C.TERMICA 698.6 499 399.2 0 0 199.6 200.37 1996.77
SECT C.APA 346.28 346.28 346.28 0 0 519.42 692.58 2250.84
TOTAL CH DUPA
REPARTIZARE 3478.35 2578.7 2049.83 0 0 7270.34 13779.02 29156.24
SECUNDARA

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 INREG CONTABILE
INREGISTRARI CONTABILE
CONTAB FINANCIARA CONTAB DE GESTIUNE LC=lasagna cu carne
1 inreg ch cu mat prime D C LB=lasagna cu branza
601=301 65455 921,LC 901= 65455 LV=lasagna vegetariana
2 inreg ch salariile directe F=framantare
641=421 9000 921,LC 901= 9000 C=coacere+asamblare
3 inreg ch contrib sal directe AM=ambalare
64x=43x 1974 921,LC 901= 1974 CT=centrala termica
4 inreg ch energia electrica CA=centrala apa
605=401 1179 % 901= 1179 D=desfacere
923,F 259.38 A=administrativ
923,C 176.85
923,AM 117.9
922,CT 35.37
922,CA 235.8
924.A 117.9
925,D 235.8
5 ch apa
605=401 1759 % 901= 1759
922,CT 527.7
922,CA 1231.3
6 ch telefon
626=401 294.12 % 901= 294.12
924.A 58.82
925,D 235.3
7 ch tv+internet
628=401 126.5 924,A 901= 126.5
8 ch gaze
628=401 735 % 901= 735
923,C 73.5
922,CT 514.5
922,CA 147
9 ch sal femeie de servici
641=421 1500 % 901= 1500
923,F 437.5

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 INREG CONTABILE
923,C 312.5
923,A 250
922,CT 125
922,CA 125
924,A 125
925,D 125
10 ch sal administratie
641=421 6000 624,A 901= 6000
11 ch sal desfacere
641=421 4500 925,D 901= 4500
12 contrib soc femeie de servici
64x=43x 329 % 901= 329
923,F 95.9
923,C 68.5
923,A 54.8
922,CT 27.4
922,CA 27.4
924,A 27.6
925,D 27.4
13 contrib soc sectia administratie
64x=43x 1316 924,A 901= 1316
14 contrib soc sectia desfacere
64x=43x 987 925,D 901= 987
15 ch materiale curatenie (1/2 din val totala)
602=401 1890.75 % 901= 1890.75
923,F 551.25
923,C 393.75
923,A 315
922,CT 157.5
922,CA 157.5
924,A 158.25
925,D 157.5
16 ch consultanta
628=401 4621.85 924,A 901= 4621.85

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 INREG CONTABILE
17 ch amortizarea
6811=28x 3918.02 % 901= 3918.02
923,F 1089.44
923,C 708.32
923,A 566.65
922,CT 609.3
922,CA 326.84
924,A 334.15
925,D 283.32
18 repartiz ch auxiliare
CT 1996.77 % 922,CT= 1996.77
923,F 698.6
923,C 499
923,A 399.2
924,A 200.37
925,D 199.6
19 repartiz ch auxiliare
CA 2250.84 % 922,CA= 2250.84
923,F 346.28
923,C 346.28
923,A 346.28
924,A 692.58
925,D 519.42
20 repartizare ch sectia framantare
3478.35 921,LC 923,F= 3478.35
21 repartizare ch sectia coacere+asamblare
2578.7 921,LC 923,C= 2578.7
22 repartizare ch sectia ambalare
2049.83 921,LC 923,A= 2049.83
23 productie in curs 31,07
331=711 32727.5 933 921= 32727.5

24 produse finite in stoc

345=711 32727.5 931.LC 921,LC= 32727.5

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 INREG CONTABILE
25 inregistrare cost perioada
41049.36 902,CP % 41049.36
925,D 7270.34
924,A 13779.02
924,A 20000
26 inregistrare dobada
666=5121 20000 924,A 901= 20000

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 INREG CONTABILE
D C D C D C D C
901 921 924,A 925,D 902,CP
65455 65455 117.9 235.8 41049.36
9000 9000 58.82 235.3
1974 1974 126.5 125
1179 3478.35 125 4500
1759 2578.7 6000 27.4
294.12 2049.83 27.6 987
126.5 0 32727.5 1316 157.5
735 0 32727.5 158.25 283.32
1500 20001.88 sold 4621.85 199.6
6000 334.15 519.42
4500 200.37 7270.34
329 692.58 0
1316 20000
987 13779.02
1890.75 20000
4621.85 0
3918.02
20000
sold 125585.24

923,F 923,C 923,AM 922,CT 922,CA

259.38 176.85 117.9 35.37 235.8
437.5 73.5 250 527.7 1231.3
95.9 312.5 54.8 514.5 147
551.25 68.5 315 125 125
1089.44 393.75 566.65 27.4 27.4
698.6 708.32 0 157.5 157.5
346.28 499 399.2 609.3 326.84
3478.35 346.28 346.28 1996.77 2250.84
0 2578.7 2049.83 0 0
0 0

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 INREG CONTABILE

933 931,LC
32727.5 32727.5

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