1

METoDA cI-oeaLA

r) Se rorosesre Ia firme care rearizeaza produc{ie omogend (UN*f y.t$Tr,X**,

2) cheltuielile se stabilesc direct pe produs sau pe grupe de'prddusb fo""f ("1?ffiXrf W{*
3) La sf6rqitul perioaOei de gestiune, cheltuielile indirecte de producfie si cele de adrninistrafie.
se repartize azd direct asupra producfiei frri o bazd de repartizare.
4) La sldrsitul perioadei de gestiune, costul efectiv al producfiei se calculeazdprin ?nsumarea
cheltuielilor directe cu cele indirecte. . I
5) in mod concret, metoda globald se prezinti in aplicalia practicd.(
*4 ' +I u^e&a2au-f
6) Aplicalie practicd.
a) sd se stabileasci costul pe unitatea de produs.
b) sd se calculeze costul total al produc{iei.
7) in tabelele 7,2,3,4,5,6,7,8 gi 9 se prezinti sintetic conlinutul metodei globale.

1 cheltuleli cu materiale directe (pe produs Cheltuieli cu salarii directe (pe produs)
M.P. Nc Pre! Valoare Oper Tarif
(ks) unitar orar
-
tll 1
0,5 3,84 rAZ oPr ?s{ 0r ,to H
tYt2 0,1I 3,50 d, bxs ODr 2,55 o(' l2It
IIl3 0,39 2,65 ,1, olns oP3 2,60
fi,(J5z
lll4 0,05 7,50 jj, f+J oPc 1,54
lll5 0,029 9,50 o,7W oPs 1,45
tTli : 0.020 2,50 .o o{ oPe 1,25 'il,4i?
oot
Total 4.0\d) oPr 1,05 c'toJ(f
oPa 0,85

3 c.l.F.u. 4 od us) Costul pe produs {costul uni

6 costut
Den.cheltuieli Valoare Den.cheltuieli Valoare Articole de calc. Valoare
l.Mat.intrefinere 1,135 L Api,salubritate 0,06 LMat.prime gi
(R.r.) mat.directe \,olz
Z.Piese de schimb
fn:ee) Pc,
0,241 Z.Tr.mat.de la te(i 0,095 Z.Sal.directe o(u!2
|. Energie electrici 0,214 i.Sal. deservire 1,8 l. c.A.s.+totgjid{ ArJos,]\
t. Rep.efect.de te(i 4,214 r.c.A.s. l. Chelt.comune de
o1z?-r
i.Amoftizare 0,215
ctt
i.Fbnd sdnltate )) rcL1
seclie ( j111)
i.Chelt.sen.del,. \
k, {^8 C
q06 ud*iniit.ur" f/ (
1,&b 3
Total CIFU rJIqh-
2,019 ''ffbr"' TOTAL cost de
productie /E, r.thh t
Total
sectie
chelt.gen,de
l'W
 t

Tj Cheltuieli generale de administralie (pe produs)

Denumirea cheltuielilor Valoare

l. Rechizite imprimate 0,015
2. Obiecte de inventar 0,003
3. Energie pentru iluminat 0,09
4. Apd. salubritate 0,07
5. Protocol, relcamd, publicitate 0,1 8
6. Transport materiale efectuate de terli 0,05
Deplasdri in interes de serviciu 0,40
8. Pogtd, tel econrunica!ii ',- -0,5- ,^
9'. Comisioane, servicii bancare 0,tz
l0 Intre!inere aparaturd biroticE 0,08
ll Salarii personal de conducere 2,5
t2 C.A.S. a,w
I3 Fond sdndtate
t4 Fond ;omaj
l5 Amortizare
*(t
-vt
0,r0
TOTAL cheltuieli generale de administrare i;,13'l

Qpl = 2500 buc

Se calculeazd gi costul total al producliei folosind tabelele nr.7,g 9

;i
Tabelul nr.7 Materii prime gi materiale directe

i--'- Denrr+i:e- Consue-valoric unitar Volumui producliei ehekuieli totale, --

mat.Drime G1*!" a) -
llll
lll2
ltfz llD,o
^to
o
r
ot tt5 ?5-Oo 16L
Ill3
:fhli | , o))f OSoo Lr-l tt +f
o,rr# ?.sp- E \+,r
I115
or'zW qSP- u b$rIr
IIlr n nr.' koo | ".)
TOTAL materii prime looql.r
Tabelul nr.8 Salarii directe si contributii asupra lor

Cheltuieli Consum valoric unitar ( JreLtZ/ Volumul productiei Cheltuieli totale

oPr ot zoL.
oPz AsP' 51v
5tt,Tf
. o. tz6 r c.p,o
l3'o
oP:
oPq
d,orz Q,Sr9'
\bt-
oP:
o1l2 32 L6t9a r otr lf
oPo
otohrS- ?)-ec tzr
!. a, oi'
at, o3l f
ZSvr 48t+5
,L O, oolf
L*b zlt ?f
ODo
ot o?&
7-J-9'
Lfvo
43{
TOTAL salarii directe ',01. q.f. r-
fb TW fckg/ o,ksspls -( 2U6"tqt
cA-t 4 trrtu,"3' + f"V,*.k or6q r
fr
 Nr. Articole de calculatie Valoare'"
crt.
I
2
Materii prime si materiale
Salarii directe OW
Llbl" BIJ-6{^X/ .
' @eI.f
Ygf,
I
-t Contributii asupra salariilor dirdcte ( #"8, ^)
f2o,Caf
'
4. e r 2.htb,{
5. Cheltuieli-generale de..adminis_t,ra1ie . . - I 12 rJ-
J: (J I AL {X)$r" DE PRODUCTIE'
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abelu .Caracterizarea centrelor de

Eu-W" gestiunl
un9 4 Tabelul 2. Nr. de salariali qi fd. de salarii

A T.\ Enereie
h Valoarea Pi S .)
Den.
centru l.m (mii) (kw) (ore- (*') Kwh U.M.
mas.)
Lp 4A 13400 4,5 800 LF 9000
,.9t.1/'
M" 25 25000 3 750 M" 3000
1
27 r0600 3 680 Mb 3 100
I M6
i
M" 30 8800 2,7 880 M" 2100

^,1 L\ 1000

; ta'
M6 9 3600 I 210 Md
I
i M" t4 5100 1,4 324 I\4 550
t M6 1650
M1 15 5300 3,5 345

L.man. 30 4,2 420 L.man. 5600

1q9_
TOTAL x 12200
\ T
444e1

Tabelul3. I de cheltuieli
Denumirea Suma
cheltuielilor (mii)
A M.P.Ei 80000
semif.directe
B Chelt.pt.stabilirea
c.o.P.
rBr CheltreparliSle :
direct
-salarii directe $2/
.:"***T$
B2 Chelt.repaltizitd in 5000
func1ie de'S" Tabelul9. Costul
COP pe produs
-amortizare clidiri 2000
Den- COP,<
P{rl
Nlof:r"lffiel*
- Centre
'-"rT 'b h
-en+a.ituminat
-combustibili
, -2000-
1000
centru
Tb-= '
3t- -Pr

Br Cheltrepin fiU".tiq 8000 Lp f1!' rpP

4a rruta,v*u-l 4A M" 7,.2 8
ori-mas.
4000
Mu 6 l,z
-uzur6 S.D,.V.
-alte chelt.mat. 4000 tvt l0 1,4

Bc Chelt.rep.in fun4ie 10000 tvfu 1,5 3,5

de valoarea l.m.
l"t 6,'l
-reparalii 6000
-materiale auxiliare lm00 Mr l0
L.man. 3 5,6
B5 Chelt.rep.in funcfie 8000
.(Nt'
Materii primegi semifabricate NrcW
-alte salarii 4000
-cercetare 3000 C.O.P. pe produs
-alte chelt.cu 1000
TOT*LE.OSTDEPRODUS
munca vie

: 7000 buc/an; P3: 10000 buc/an; P3:

astfelz 25o/o la Pr; 357o la Pz $i 407o la Pr.
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lrrerOon PE COMENZI (EXEMPLLD

Firrna executi patru comenzi astfel: C1=1000 buc; C2:900 buc; C3:800 buc; Ca-800 buc. C1 gi C2 se
ralizmzAlnsectia I, iar Clgi Ctse rer;lizeqttr ln secfia tt. -

in tabelele urmatoare se prezinti bugetele de cheltuieli pe comenzi.

Tabelul l.-comanda | ?a ,N4b- 4fu44-bGl" '4j-l;

Nr. Articole de calculafie U.M. Norme de Prel unitar Valoare
crl consum ru.M.)
T Materii orime si mderiale 13,808
I IIh m 1.25 9,6 12.00
2 IIl2 m 0,33 2A 0,7y2
3 lDr m l-00 0,120 0,120
4 m.l m 3.00 0,082 a,246
5 ITl5 buc 1.00 0240 0,240
6 .TIK. m 1,20 0.100 0.t20
7 lllz buc 1,00 0,020 0,020
8 Ss buc 2.00 0,020 0,040
'i$i --'r 1.00 0.010 slct0
l0 lllrn buc 1.00 0,200 0.200
n lllr r buc l-00 0.020 0.020
n Salari i directe'(TOTAL) 64,250
I Salarii directe ore 50 1,00 50
2 Contributii asuDra salariilor l4-250
u Total cheltrieli directe O+II) oS.
Chelhri€li indirecte dc prsd. ?5.00
Total costde producJie 103.058
Cheltuieli qenerale de adm. 3,692
Cost coraplet dc a:cCacf;e 106,750

Tabelul 2. - Comanda 2
Nr. z{rticole de catculalie U.I(4 Norme de Pre{ unitar Valere
crt consum (u^M-)
I Materii orime si materiale 11.85
I trh m 3-50 2,20 7.70
2 mt m 1.50 1,32 l-98
3 tll3 m 0.40 t^20 0.48
4 m{ m 3.00 0.10 0,30
5 IIls buc., 1^00 9,64 0,64
6 TTK buc 11.00 0,04 0.44
7 IIIT pereche r.00 0.030 0.030
8 lllr buc r,00 o.0l 0,0r
tr Satarii-directe CIOTAL) Ore 160.625
Saladi directe ore 50 z-50 125
Contributii asuora salariilor 35.62s
m Total c*relnrieli direde (I+ID 172.475
Cheltuieli indirbcte de orod- 52
Total cost de oroductie 224.475
Chelbrieli eenerale de adnL 234O0
Cost comolet de producfie 247.875
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Tabelul 4. - Comanda 4

Se mai cunosc urmitoarele:

. Chelhrieli cu salariile inginerilor gi tehnicienilon Sr:40000 U.M. qi Sz= 47500 U.lv{.
- Cheltuieli cu salariile personaluhii de conducere
- lfelndeli cu piese de intreginerc Sr= 2000 U*trrt=6"=000-UM
- Cheltrieli euamortizarea utilqiel66Fm-U.M.9i 52:259O U.M.
giSr= n48 U-M-
- Cheltrieli cu consumul energiei: SrSI500 U.M. 9i dr: iZfaiO U.frA-'
- Chelnrieli cu consumul de ap* 51: 1200 UJ\,t. gi Sr:a20 U.M.
- Chelhrieli cu consumul de gaz metan: 51= 15fl) U.M. gi
- Cheltuieli ctr amortizre mobilier birou = 500 U.tv{. 52= 1632,5 U.M.
-_ Cheltuieli bancare = 250 U.tr{-
-- Chelhrieli ctr rechizite, etc.- 2230g0 UJVL
- Prime de asigurarc = 1565 U_lr[.
- Chelhrieli protocol, reclamtr:2500 U_Ivf.
?"Fti,rt lunii seghine: C, : 1g9O buc; Cz:900 buc; Cr = EOO buc; Co: E@
buc.
cheltrielile indit*F: o*:* q9 vor."-pa.tiza-h runctie'de totatut
pe comenzi-
Chelhrielile generaldde a{ministra.e se vsr repartiza in n gr" de cosnrl "i"r'L'r"iiio.-air".t"
a" pJ"rti" * ik*a.
Sii se detemine cosnrl efediv al celor patm comenzi.
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-/-

METODA A.B.C. (Activity - Based - Costing)

(EXEMPLU)
,,li
in cadrul firmei se realizeazii patru,comenzi: Cr= 1000 buc; Cz: 900 buc; C: :.80t) buc;
C.r = 800 buc. , ,

Costurile unitare aritecalculat<i sunt: Cr = I t0 lei{iruc; Cz:290leilbuc; C3 = 300 leiibuc;

C+= 256leilbuc. . ,',i , i
i

Cheltuielile inregistrate sunt:, i

&,+t.L[fcn"nlelicunr.p:C1:-l3670lei;Cz:l0665lei;C3:l8872lei;Cl:l872llti:
ta^'efrfi Cleltuieli satariite ffi
cbeltuieti cu satariiteffilso0 lei; Cz: 151875 lei; Cr: 162000 lei; Cq = i620uu lei:
.8.T.:4050 lei; Sr :
d.e.r.:4050 :64125: Adm.= 86400 lei, desfacere -'" 27{Jilil
540Q0 lei;
540q0 le Sz l€!
Cheltuieli cu piese de intrqtinereiC.E.T f 58 lei; $ri:-12000 lei; Sz:2590 lei;
r+t':" Cheltuieli cu lmortizarea uti{ajelor: Sr .+ 2000 lei;1,12* t:t+g.lei; Adm.r= 20-10,3 lei;
Cheltuieti cu apa: Sr : I169 lei; Sz = 420 lei; i i :i
l

e)
i.,,l'-' D Cheltuieli cu energie electrici: Sr : 1500 lei; Sz : 1232,5 lei; desfucere 125 lei;
s) Cheltuieli cu gaz metan: Sr : 1500 lei; Sz : 1632,J lei;
h) Conrisicane bancare : 250lei; :1sshi2i1e = 2289lleir; prime asig.= 1,565,2 lei; ptotocoi
2500 lei.
REZOLVARE

ETAPA I - Identrficarea proceselor in cadrul firmei (aprovizionare, asigurarea ce.lithtii,

producfie, comercializare, expediere).
l

=EfAPA aII-q-
Identificarea principalelor activiteti din cadrul proceselor:
a) Aprovizionare: pregitire comenzi; stocare; aprovizionare;
b) Asip,urarea calitSlii: control de calitate;
c) Producfie: lansare in fabricafie; prelucrare in S 1; prelucrare in Sz;
d; Cornercializare: cooperare (colaborare)
e) F.xpediere: ambalare; distribufie.
;rydte-"e
EIABA_AJIIa-Colectarpacheltuielilorde-acjitit6tia'
Cheltuieli indirecte i\0" Ab /' .,{i; 1
d abeiul I
firT,\J,-l
-*--l
'27250 I

478.3- -i I

l44oo
'-nn-ii-1
45375
re l2rl00 I
I
_.-__ _.1
:eluclare in 51 E6400 9?-,l,ti8 I
rare tn

L2$ 4o {,1w3 3t7Lt,

 2-l

I
I

de cheltuiala:
prnpn I tv_a _ stabilirea indpctorilor de cost pentru fiecare tip
Tabelut 2
Cz, C: Ct
{r, Activitili lnplcPtor oe cost I

rt. 300 200 :UU

Numtr de comenzi 100
Preeltire comenzi
1000 900 800
Stocare Cantil te stocati
200 300 4UU uv
A -'^rrizi NumE de loturi
720 360 770
f-nnrrnhrl calitttii Numi ore dettestare ---'r -
f ancqre ?n fihricsfie Numdr loturi fabricate 10 9 o * g

Prelucrare 51 Salaril directe ,

67500 l 151875 162000
-rrtitol
720 720 720 i7n
D-ol"nrara S^ Numir ore Pr9lucrare
t- Numir comenzi tratate 80 270 170
t0 9 8 ;J
Ambblare Num[r loturi ambalate ")
8
0 Distributie Furndr de livrtrri !
i5 5

cf,t + ;"&*"t')
3
' TOT AL
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_fTApA VI-a - Repartiiarea cheltuielilor indirecte
a
Activitatea de rea compnzlilor , I'abelul 4
Comanda Baza de alr care (rr.de, K:l Suma
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* kl
l
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!

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Cl r ltrC 34,fr625i: :::!:l
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I boo 34,0625 ,l
,t o2d,cf 100+300'1.'200+2oo 8ec
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8f ii:l :34,0625
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 ANALIZA VALORII (Ex.Autoturism-j ucdrie pedale)

Functiile produsului sunt: A - asigurd autonomia deplaslrii; B - modificd direc{ia; C - susfine

sarcina; D - asigurd stabilitatea; E - fiabiliffiF -

durabilit(ti G - esteticd; H - asigurl
controlul deplasdrii;[-manipulareugoari;J-preiaefortul;K-protecfiautilizatorului;L-
impiedicS murddrirea; M
t
- eviti coroziunea; N - intretinere ugoard.
je2fu:A:l4;B:ll;C:l2;D:9;E:8;F:7;G:l3;H:10;I:6;J=5;
i r___--
K:4; L:3; M:2; N=l
v
Xf
In.tabelul urmdtor se prezintd reperele care participd la realizarea funcfiilor produsului qi costul
fiecdrui reper.
Functii la care particind
Reperul/operafia Costul
i/ Sasiu 14.91
A B C D E F G H I J K L M N n
a(
e
a1
Caroserie cu far 55,38
Mec.actionare 5.60
Scaun 13.23
Roti 41.06
Faiuti 6,9r
.Mecanism directie 46.84
Asamblare caroserie 9.73
Asam-b-lare rcti 5 -6?
Montai seneral I1,28
TOTAL
Obs.:igr cisulet, cu
liniufo-nu participd;
in cdsulele libere,
participd

Dup5 reconceperea produsului (folosirea masei plastice la caroserie, realizarea rofilor din
polietilend de inaltd densitate, simplificarea mecanismului de direcfie prin angrenajul coroan6-
\ pinion si alte mdsuri)-; rroile costuri ale reperelor sunt:
'
\l ,/ .,',
'r'/ $asiu = 13,99 Faruri :6,91
Caroserie far :22,49 Ro[i = 54,46
Mecanism aclionare : 5,60 Asamblare caroserie : 8,50
Mecanism direcfie : 3 1,5 I ' Asamblare roti :3,16
Scaun: 15,98 Montaj general:8,68

Ca,v:&
- sI se stabileasci funcfiile subdimensionate qicele supradimensionate (inclusiv . graficul);
- situalia dupd redimensionarea funcfiilor gi conctuzii.

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