Societatea dispune de:

3 sectii de productie, un departament de service si un departament de administratie-marketing

2 tipuri de produse finite

A Estimarea costului conversiei (antecalcul), inclusiv costul materiilor prime:

1. Cantitatile de materii prime necesare conform retetei de fabricatie

Materii prime kg
Nisip Valeni 166,828.0
Nisip Bulgaria 654,432.0
Calcar 99,960.0
Dolomita 123,930.0
Soda calcinata 205,020.0
Feldspat 67,830.0
Cioburi albe 50,000.0
Total 1,368,000.0

2. Pret de achizitie materii prime conform tabelului:

Materii prime PU(lei/kg)
Nisip Valeni 0.060
Nisip Bulgaria 0.090
Calcar 0.167
Dolomita 0.127
Soda calcinata 0.704
Feldspat 0.260
Cioburi albe 0.205

3. Pret de achizitie ambalaje (cost de productie):

Tip material de ambalat PU
Tavi de carton lei/buc 3.033
Capace tavi de carton lei/buc 2.08
Folie saci ( lei/kg) 10.79
Capse lei/buc 0.15
4.Cantitatile de materiale de ambalat:
tavi carton (buc) capace-tavi cart. (buc)
4,228.51 525.76

5, Standardul de MANOPERA =Q obtinuta*timpul normat de lucru*tariful orar

ORE
60 OPERATORI CHIMISTI 11040
1 SORTATOR 184
Manopera directa 11224
INDIRECTE- SALARIUL SEFULUI SECTIILOR DE PROD 184
=-INTRETINERE 184

6. Cheltuieli indirecte, din care: 890,008

 cheltuieli materiale 30,500
energie si gaz 20,704
apa industriala 704
reparatii utilaje de productie 19,000
chirie utilaj de productie din sectia de prelucrare 2,900
prestari servicii 22,233
cheltuieli cu salariile si contributiile aferente 11,375

A1 Elemente Cantitate
1. Materii prime 1,368,000
2. Materiale de ambalat 26,525
3.Manopera directa 11,224
Cheltuieli indirecte, din care:
- cheltuieli variabile
- cheltuieli fixe
Total cost de conversie (egal cu cost standard)
Numarul produselor obtinute
Cost standard unitar
B Norma de consum de materii prime si de materiale pentru ambalat
Norma de consum de materii prime

B1 Reteta de materii prime

Materii prime Kg/sarja

Nisip Valeni 327
Nisip Bulgaria 1,283
Calcar 196
Dolomita 243
Soda calcinata 402
Feldspat 133
Cioburi albe
Total materii prime 2,584

Butelie Alexandrion 500 ml

Q de productie planificata conform planului de vanzari buc

1,100,000
Norma de consum pe produs (gr) 360
Materii prime consumate kg 396,000

Conform fiselor limita de consum din luna septembrie, suma de 316,223 lei a fost consumata astfel:

PU(lei/kg)*
Materii prime
Nisip Valeni 0.065
 Nisip Bulgaria 0.1503
Calcar 0.165
Dolomita 0.128
Soda calcinata 0.704
Feldspat 0.296
Cioburi albe 0.205
Cost materii prime
*Preturile unitare ale materiilor prime sunt preturi efective din facturile primite de la furnizorii de materii prime in

B2 Calcul Abateri nefavorabile de 10%

Consum specific standard de materii prime

Consum specific efectiv de materii prime
Pretul standard al materiilor prime

Butelie Alexandrion 500 ml

Abaterile de consum specific = A vm = (ce -cs )* Q*Ps =(0,396 kg/buc-0,360 kg/buc)*1.100.000 buc*0,2000 lei/kg
Pu(s)= 79,188,7 lei/396,000 kg 0.2000
Butelie Pepsi 200 ml
Abaterile de consum specific = A vm = (ce -cs )* Q*Ps =(0,198 kg/buc-0,180kg/buc)*5,400,000buc*0,20000 lei/kg
Pu(s)= 194,411,2 lei/972,000 kg 0.2000

B3 Norma de consum de materiale de ambalat

TOTAL BUC
Denumire produs
(*1,000,000)

0.286416
Butelie Alexandrion 500 ml
1 buc
Consum specific/ buc produs finit

1.27296
Butelie Pepsi 200 ml
1 buc
Consum specific/ buc produs finit

Tip material de ambalat PU

Tavi de carton lei/buc 3.033
Capace tavi de carton lei/buc 2.08
Folie saci ( lei/kg) 10.79
Capse lei/buc 0.15
Cost materiale de ambalat

D DETERMINAREA COSTULUI DE PRODUCTIE

D1 Selectarea cheltuielilor incorporabile
 Cheltuieli incorporabile= Cheltuieli din Cfin-Cheltuieli neincorporabile+Cheltuieli supletive
Toate cheltuielile sunt incorporabile

Elemente de cheltuieli Cheltuieli incorporabile

601 316,223
6021 15,000
6023 108,603
6024 10,000
6028 8,000
605.1 300,000
605.2 500,000
605.3 10,000
611 19,000
612 2,900
623 650
628 20,320
641 282,000
646 6,345
6811 9,155

Total cheltuieli 1,608,196

1.2 Repartizarea primara a cheltuielilor din contabilitatea financiara

Sectia de Preparare a
Elemente de cheltuieli
amestecului de materii prime

601 316,223
6021
6023
6024
6028
605.1 41,408
605.2 375,352
605.3 1,408
611
612
623
628
641 -
646 -
6811
Total Repartizare primara 734,392

Identificarea Bazelor de repartizare a cheltuielilor din CFIN:

1. Serviciile prestate cu munca necalificata la Departamentul de Amestec materii prime
2. Amortizarea amestecatorului la Departamentul de Amestec materii prime
3. Cheltuielile cu gazul metan la Sectia topire sticla
4.Cheltuielile cu electricitatea in functie de consumurile specifice ale utilajelor de productie, iar la Administrativ pr
S1 = 200 MWH
S2 = 120 MWH
S3 = 1.000 MWH
DS = 100 MWH
Total MWH =1.420
K= (300.000-6.000) LEI/1.420 MWH 207.0
Energie electrica S1 41408
Energie electrica S2 24845
Energie electrica S3 207042
Energie electrica DS 20704
4'.Cheltuielile cu gazul mtan in functie de consumurile specifice ale utilajelor de productie.
S1 = 0MWH
S2 = 5,330 MWH
S3 = 1.770 MWH
DS = 0 MWH
Total MWH =7,100
K= 500,000 LEI/7,100 MWH 70.4
Gaz metan S1 0
Gaz metan S2 375352
Gaz metan S3 124648
Gaz metan DS 0
5.Amortizarea halei de productie in functie de suprafata sectiilor de productie si a sectiei auxiliare
S1 = 100 mp
S2 = 300 mp
S3 = 1.000 mp
DS = 100 mp
Suprafata totala = 1.500 mp
K = 1,339 lei/1.500 mp = 0,89 0.89

Amortizare hala /S1 89

Amortizare hala/S2 268

 Amortizare hala/S3 893

Amortizare hala/DS 89

6. Cheltuieli cu apa industriala in functie de consumurile specifice ale utilajelor de productie

S1 = 20 mc
S2 = 12 mc
S3 = 100 mc
DS = 10 mc
Total MWH =142
K= (10.000) LEI/142 mc 70.4
Apa industriala S1 1408
Apa industriala S2 845
Apa industriala S3 7042
Apa industriala DS 704

7.Salariile aferente angajatilor conform statelor de plata pe departamente au fost repartizate astfel:
Repartizarea secundara a cheltuielilor
1.3
Sectia de Preparare a amestecului de mat

Elemente de cheltuieli
Butelie Alexandrion 500 ml

601 91,538.3
6021
6023
6024
6028
605.1
605.2
605.3
611
612
623
628
641
646
6811
Total Repartizare primara 91,538.3
1.3.1 REPARTIZAREA CHELTUIELILOR SECTIEI AUXILIARE
a) Alegerea bazei de repartizare: numarul de ore-masina pntru reparatia utilajelor din sectiile de productie, respecti

reparatii la Sectia Amestec 15 ore

reparatii la Sectia topire sticla 25 ore
 reparatii la Sectia prelucrare sticla 142 ore

b)Stabilirea ponderii in functie de numarul de ore-masina

Situatia cheltuielilor sectorului auxiliar si decontarea lor se prezinta astfel:

Cheltuieli S prep amestec

ore-masina 15
pondere 8%

Tabelul repartizarii secundare

Cheltuieli Dep.Intretinere/ reparatii

Tabelul repartizarii primare 56,648
Dep.Intretinere/ reparatii (56,648)
Tabelul repartizarii secundare -
1.3.2 REPARTIZAREA CHELTUIELILOR INDIRECTE
Baza de absorbtie(de repartizare) aleasa este numarul de ore manopera
Rata de absorbtie (repartizare) a cheltuielilor indirecte:
RAI=Total cheltuieli indirecte/Total baze de absorbtie(repartizare)
Cota cheltuieli indirecte aferenta produsului= RAI*Baza de absorbtie produs
1.4 FISA DE COST (DETERMINAREA COSTULUI DE PRODUCTIE)

Elemente Butelie Alexandrion 500 ml

PCE0 0
Costuri directe(costul primar) 163,859
-Cheltuieli cu materiile prime 91,538
-Cheltuieli cu materialele de ambalat 26,141
-Cheltuieli cu salariile 45,163
-Cheltuieli cu contributiile salariale 1,016
-Cheltuieli cu amortizarea
%Costuri indirecte 151,677
PCE1 0
Costul de productie 315,535
%Cheltuieli generale de administratie 2,815
Costul complet 318,350
1.5
Valoarea cheltuielilor indirecte 896,271
1. Alegerea bazei de absorbtie(de repartizare):numarul de ore manopera
Conform Foaie de prezenta colectiva -60 operatori chimisti si un sortator
TOTAL nr ore manopera=61*184 ore 11224
Butelie Alexandrion 500 ml
ore de manopera 1,899
ore de manopera/ bucata produs 0.00173
tarif orar lei/h 24
chelt manopera directa 45,163
CAM 1,016
 Cheltuieli cu salariile directe 46,180

2.Calculul RAI = Valoarea cheltuielilor indirecte/nr. Ore

manopera 79.9
3. Calculul cotei de cheltuieli indirecte ce revine fiecarui produs
Butelie Alexandrion 500 ml
%Costuri indirecte 151,677
Verificarea repartizarii cheltuielilor: -

1.6 Repartizarea cheltuielilor administrative(marketing)

RAI
%Cheltuieli generale de administratie -RAI 0.00892

2. VANZARE CU MARJA DE PROFIT 10% A TUTUROR PRODUSELOR FINITE

Determinarea Costului complet: Costului bunurilor vandute+% Cheltuieli adminis

Costului bunurilor vandute este egal cu costul de productie(nu exista stocaj)

2.1 CostuL bunurilor vandute

2.2 Determinarea % Cheltuieli generale de administratie
2.2.a) Baza de repartizare: Costul bunurilor vandute - egal cu costul de productie
2.2.b) Determinarea RAI 0.0089
2.2.c) % Cheltuieli generale de administratie
2.3 Costul complet =Costul bunurilor vandute+% CGA
2.4 Determinarea cifrei de afaceri:
(V-Cost bunuri vandute)/ V = 10%
CA1 V-315,535 = 10% *V
CA2 V-1,278,441 = 10% *V
2.2 Rezultatul analitic = Cifra de afaceri- Costul complet
2.6 Rezultatul global= Suma rezultatelor analitice 162,889

3. Inregistrarea tranzactiilor specifice in contabilitatea financiara implicate in derularea procesului de productie:

Nu avem productie in curs de executie

3.1 Contul 601 ,,Cheltuieli cu materii prime’’ 601 = 301 P1

Contul 601 ,,Cheltuieli cu materii prime’’ 601 = 301 P2
3.2 Cont 6021 ,,Cheltuieli cu materiale auxiliare 6021 = 3021
3.3 Contul 6023,, Cheltuielile cu materialele pentru ambalat’’  6023 = 3023 P1
Contul 6023,, Cheltuielile cu materialele pentru ambalat’’  6023 = 3023 P2
3.4 Contul 6024,, Cheltuielile cu piesele de schimb’’  6024 = 3024
3.5 Cont 6028 ,,Cheltuieli cu alte materiale consumabile 6028 = 3028
3.6 Cont 605 ,,Cheltuieli cu energia si apa 605 = 401
3.7 Cont 611 ,,Cheltuieli cu intretinerea si reparatiile 611= 401
3.8 Cont 612 ,,Cheltuieli cu chiriile'' 612= 401
3.9 Cont 623 ,,Cheltuieli cu reclama ei publicitatea'' 623 = 401
3.10 Cont 628 ,,Alte Cheltuieli cu serv exec de terti'' 628 = 401
3.11 Cont 641 ,, Cheltuieli privind salariile 641 = 421
3.12 Cont 646 ,, Cheltuieli privind salariile 646 = 436
 3.13 Cont 6811 ,, Cheltuieli privind amortizarile 6811 = 2813

4. Inregistrarea tranzactiilor specifice in contabilitatea mamgeriala implicate in derularea procesului de productie:

          1. Nu avem productie in curs de executie la inceputul
perioadei
          2. Inregistrarea productiei obtinute la costul standard
              931/P1 = 902/P1   447,263
               931/P2= 902/P2   1,097,827
In cursul lunii colectarea cheltuielilor din totalul repartizarii
primare

          3.    Inregistrarea cheltuielilor activitatii de baza (directe)

               921/P1 = 901     163,858.6
               921/P2 = 901   533,846.9
          4.    Inregistrarea cheltuielilor activitatilor auxiliare

               922/service = 901   56,648

          5.    Inregistrarea cheltuielilor indirecte:
           923/Prod = 901     839,623
          6.    Inregistrarea cheltuielilor CGA:
            924 = 901     14,219.2
La sfarsitul lunii:
         7.    Inregistrarea repartizarii secundare
Dservice
923 DP = 922/Dservice
          8.    Repartizarea cheltuielilor indirecte
          %    =   923  
921/P1
921/P2
          9.    Inregistrarea productiei in curs de executie la sfarsitul
perioadei
933/P1 =
933/P2 =
         10.    Inregistrarea productiei finite la cost efectiv
902/P1 = 921 /P1
902/P2 = 921 /P2
          11.    Inregistrarea diferentelor de cost
903/P1 =
903/P2 =
          12.    Inregistrarea costului perioadei
902 = 924

          13.    Inchiderea conturilor:

Inchiderea costului perioadei
901 =
Inchiderea conturilor de diferente de pret(de cost)
931/P1 =
931/P2 =
Inchiderea produselor finite la cost standard si a dif de cost
 901 =
901 =
901 =
901 =

5. Separarea cheltuielilor in fixe si variabile

Cheltuieli variabile Butelie Alexandrion 500 ml
Cheltuieli cu materii prime 91,538.3
Cheltuieli cu ambalajele 26,141
Manopera directa 45,163
Contributii salariale 1,016
Total cheltuieli variabile 163,858.6
Cantitatea de produse obtinuta (buc) 1,100,000
Cost variabil unitar 0.15
Cheltuieli fixe 151,677

6. Scaderea pretului unitar cu 10%

Specificare Butelie Alexandrion 500 ml

Cantitati vandute (buc.) 1,100,000

Cifra de afaceri 350,595
(-) Costurile variabile ale produselor vandute 163,858.6
(=) Marja asupra costurilor variabile 186,736.2
(-) Cheltuieli fixe totale 151,677
(=) Rezultat 35,059.5
Costul perioadei 2,814.8
Rezultat (credit cont 121) 32,244.7

Specificare Butelie Alexandrion 500 ml

Situatia existenta
Cantitati vandute (buc.) 1,100,000
Cifra de afaceri 350,595
(-) Costurile variabile ale produselor vandute 163,859
(=) Marja asupra costurilor variabile 186,736
(-) Cheltuieli fixe totale 151,677
(=) Rezultat 35,059
Pt vanzare 0.32
Costurile variabile unitare ale produselor vandute 0.148962
Contributia de acoperire unitara 0.170
Punctul de echilibru = Cheltuieli fixe/ Contributia de acoperire
unitara 893,476
daca profitul tinta =32.653 lei, atunci:
Qplanificata= (Cfixe+ Profit tinta)/(Pret vanzare- Cvariabile
unitare) 1,100,000

Daca se calculeaza contributia de acoperire medie

 Punctul de echilibru = Cheltuieli fixe/ Contributia de acoperire unitara medie

Contributia de acoperire unitara P1 0.169760

Contributia de acoperire unitara P2 0.16419

Contributia de acoperire unitara MEDIE 0.16514

Punctul de echilibru = Cheltuieli fixe/ Contributia de acoperire

unitara medie 5,513,601
din care:
Butelie Alexandrion 500 ml 933,071
Butelie Pepsi 200 ml 4,580,530
 STANDARDUL DE MATERIALE SI
MANOPERA
MAT =Qobtinuta*Consum specific*pt de achizitie
MANOPERA =Qobtinuta*timpul normat de lucru*tariful orar

Materii prime kg
NISIP VALENI 166,828.0
NISIP BULGARIA 654,432.0
CALCAR 99,960.0
DOLOMITA 123,930.0
SODA CALCINATA 205,020.0
FELDSPAT 67,830.0
CIOBURI ALBE 50,000.0
Total 1,368,000.0

23,107.79

folie saci (kg) capse (buc)

851.63 20,918.76

ormat de lucru*tariful orar

TARIF/ORA Manopera
24 262,500
24 4,375
24 272,880
44 8,125
16 3,000
 Pret unitar Cost de conversie (standard)
0.2000 273,561
4.09 108,603
24 272,213
783,297
51,908
55,508
761,793
6,500,000
0.1172
capacitate de productie
45.600 kg/zi

nr sarje kg materii prime % Consum specific (kg

510 166,828 0.12 0.04
510 654,432 0.48 0.17
510 99,960 0.07 0.03
510 123,930 0.09 0.03
510 205,020 0.15 0.05
510 67,830 0.05 0.02
- 50,000 0.04 0.01
3,060 1,368,000.00 1.00 0.36

elie Alexandrion 500 ml Butelie Pepsi 200 ml

5,400,000
180
972,000

umata astfel:

Butelie Alexandrion 500 ml Butelie Pepsi 200 ml

3,139.0 7,704.82
 28,473.0 69,888.17
4,774.4 11,718.99
4,591.9 11,271.11
41,780.9 102,553.16
5,812.0 14,265.72
2,967.1 7,282.89
91,538.3 224,684.9
nizorii de materii prime in luna septembrie

0.08322 0.04161
Butelie Alexandrion 500 ml Butelie Pepsi 200 ml
0.36000 0.18000
0.39600 0.19800
0.200 0.200

00.000 buc*0,2000 lei/kg = 7,918.87 lei

lei/kg

00,000buc*0,20000 lei/kg = 19,441.12 lei

lei/kg

randuri/
mod ambalare buc/palet palet paleti

TAVI CARTON 1788 6 160

TAVI CARTON 3510 9 363

Butelie Alexandrion 500 ml Butelie Pepsi 200 ml

11,205 42,029
1,280 3,226
10,812 27,038
2,844 10,169
26,141 82,462
0.0238 0.01527
Cheltuieli neincorporabile Total CCFIN

- 316,223
- 15,000
- 108,603
- 10,000
- 8,000
- 300,000
- 500,000
- 10,000
- 19,000
- 2,900
650
- 20,320
- 282,000
- 6,345
- 9,155

- 1,608,196

Total Cheltuieli Intretinere

Sectia de prelucrare automata a electrica si
Sectia de topire sticla indirecte de
sticlei productie electronica(Servic
e)

- - -
15,000 -
108,603 - -
- 10,000
3,500 2,000
24,845 207,042 - 20,704
124,648 - -
845 7,042 - 704
- 19,000
2,900 -
- -
20,320 -
266,875 8,125 3,000
6,005 183 67
7,004 1,172
150,338 595,567 57,032 56,648
ctie, iar la Administrativ prin citire contor
tizate astfel:

Sectia de prelucrare automata a stic

rare a amestecului de materii prime Sectia de topire sticla de obtinere a produsului finit

Butelie
Butelie Pepsi
Butelie Pepsi 200 ml Butelie Alexandrion 500 ml Alexandrion 500
200 ml
ml

224,684.9

26,141
-
-
-

-
-

45,163
1,016
-
224,684.9 - - 72,320.3

ctiile de productie, respectiv

 Administrativ-
S topire sticla S prelucr sticla Marketing Total
25 142 0% 182
14% 78% 0% 100%

S prep amestec S topire sticla S prelucr sticla Total

59,531 531,850 248,242 896,271
4,669 7,781 44,198 0
64,200 539,632 292,440 896,271

Butelie Pepsi 200 ml

0
533,847
224,685
82,462
221,712
4,989

744,595
0
1,278,441 0.2869 0.2367
11,404
1,289,846

lei 60 OPERATORI CHIMISTI

1 SORTATOR
CH SALARIILE DIRECTE
INTRETINERE
Butelie Pepsi 200 ml Total ADMIN-MARKETING
9,325 11,224 INDIRECTE- SALARIUL SEFULUI SECTIILOR DE P
0.00173 0.00173
24 24
221,712 266,875
4,989 6,005
 226,700 272,880

Baza de repartizare indicata pentru sp

caz in care RAI ar fi 0,66
Butelie Pepsi 200 ml Total
744,595 896,271

Butelie Alexandrion 500 ml Butelie Pepsi 200 ml Total

2,815 11,404 14,219 -

ndute+% Cheltuieli administrative

Butelie Alexandrion 500 ml Butelie Pepsi 200 ml

315,535 1,278,441 verificare

35,059 142,049
350,595 1,420,491
10% 10%
2,815 11,404
318,350 1,289,846

350,595 1,420,491

32,245 130,645

rocesului de productie:

91,538
224,685
15,000
26,141
82,462
10,000
8,000
810,000
19,000
2,900
650
20,320
282,000
6,345
 9,155
1,608,196
procesului de productie:

D 931 C
447,263 447,263
1,097,827 1,097,827

-131,728 -131,728

180,614 180,614
1,593,977 1,593,977
SF 0

D 921 C
163,858.6 315,535
533,846.9 1,278,441
151,677
744,595
1,593,976.8 1,593,977
SF0

56,648

151,677 D 922 C
744,595 56,648 56,648

0
921/P1 nu avem
921/P2

315,535 183,808
1,278,441 1,097,827

902/P1 -131,728
902/P2 180,614

14,219

902 14,219

903/P1 -131,728
903/P2 180,614
 931/P1 447,263
931/P2 1,097,827
903/P1 -131,728
903/P2 180,614

Butelie Pepsi 200 ml

224,684.9
82,462
221,712
4,989
533,846.9
5,400,000
0.10
744,595

Butelie Pepsi 200 ml Total

5,400,000 6,500,000
1,420,491 1,771,085
533,846.9 697,705
886,643.7 1,073,380
744,595 896,271
142,049.1 177,109
11,404.4 14,219.2
130,644.6 162,889.4

elie Alexandrion 500 ml Butelie Pepsi 200 ml

Varianta Situatia existenta Varianta

1,100,000 5,400,000 5,400,000
315,535 1,420,491 1,278,441
163,859 533,847 533,847
151,677 886,644 744,595
151,677 744,595 744,595
- 142,049 -
0.29 0.26 0.24
0.148962 0.10 0.10
0.13789 0.16 0.13789

1,100,000 4,534,867 5,400,000

1,354,261 5,400,000 6,430,178

unitara medie

LEI/BUC

LEI/BUC

LEI/BUC

buc

buc
buc
 ific*pt de achizitie
at de lucru*tariful orar
% Consum specific (kg/buc) COST materii prime
0.02 10,844
0.09 98,361
0.01 16,493
0.02 15,863
0.03 144,334
0.01 20,078
0.01 10,250
0.18 316,223
0.2312 cost/kg mat prima
 capace-tavi cart.
tavi carton (buc) (buc) folie saci (kg) capse

962 160 261 4,937

0.0034 0.0006 0.0009 0.0172

3,267 366 591 15,982

0.00257 0.00029 0.00046 0.01255

Administrativ-
Chelt. Cont.Fin
Marketing

dif
- 316,223 -
- 15,000 - 15,000 -
- 108,603 - - -
- 10,000 - - -
2,500 8,000 - 3,500 -
6,000 300,000 - 273,296 (273,296)
- 500,000 - 500,000 (500,000)
- 10,000 - 9,296 (9,296)
- 19,000 - - -
- 2,900 - 2,900 -
650 650 - - -
- 20,320 - 20,320 -
4,000 282,000 - 8,125 -
90 6,345 - 183 -
979 9,155 0.08 7,003 0
14,219 1,608,196 -
de prelucrare automata a sticlei si
e obtinere a produsului finit
Intretinere
Cheltuieli Departament
Cheltuieli indirecte Cheltuieli indirecte indirecte S electrica si Administratie-
S prep amestec S topire sticla electronica(
Butelie Pepsi 200 ml prelucr sticla marketing
Service)

15,000
82,462
- 10,000
- 1,000 2,500 2,000 2,500.0
- 41,408 24,845 207,042 20,704 6,000.0
500,000
- 1,408 845 7,042 704
- 19,000
2,900
650.0
15,000 5320
221,712 8125 3,000 4,000.0
4,989 183 67 90.0
- 714 3,660 2,629 1,173 979.2
309,162.0 59,531.2 531,850.3 248,241.7 56,648 14,219.2
 839,623

Chelt salarii ORE TARIF/ORA

TORI CHIMISTI 262,500 11040 24 la cuptor topire sticla
4,375 184 24 la linie de prelucrare
266,875 11224 24
3,000 184 16 FOSTUL GESTIONAR
4,000 184 22
E- SALARIUL SEFULUI SECTIILOR DE PROD 8,125 184 44

tarif ora/buc ore manopera P1 ore manopera P2

0.00173 1,899 9,325
 repartizare indicata pentru specificul activitatii este consumul de materii prime,
are RAI ar fi 0,66
 D 902 C
315,535 447,263
1,278,441 1,097,827

14,219 -131,728

180,614
1,608,196 14,219
SF 0 1,608,196

D 901 C
14,219 163,858.6
447,263 533,846.9
1,097,827 56,648
-131,728 839,623
180,614 14,219.2
1,608,196 1,608,195.9
SF 0

D 923 CD 924 C
839,623 151,677 14,219.2 14,219

56,648 744,595 0
896,271 896,271

(447,263)
(1,097,827)

D 903 C
-131,728 -131,728
180,614 180,614
48,886 48,886
SF0
Chelt CFIN Neincorp

316,223 -
15,000 -
108,603 -
10,000 -
8,000 -
300,000 -
500,000 -
10,000 -
19,000 -
2,900 -
650 -
20,320 -
282,000 -
6,345 -
9,155 (0)
1,608,195.9 (0)
S.C.BEST GLASS SRL c.f. RO335588 r.c. J40/1019/2019 Capital social 500000 BUCURESTI sect. 3 str. DRUMUL INTRE TARLARE nr. 1 tel. 201404

Balanta de verificare

Sume precedente
Cont Denumirea contului
Debitoare
1011 CAPITAL SUBSCRIS NEVARSAT 500,000.00
1012 CAPITAL SUBSCRIS VARSAT 0.00
121 PROFIT SI PIERDERE 3,539,969.93
1621 CREDITE BANCARE PE TERMEN LUNG 0.00
1682 DOBANZI AFERENTE CREDITELOR BANCARE TERMEN LUNG 16,002.00

Total sume clasa 1 4,055,971.93

201 CHELTUIELI DE CONSTITUIRE 294.00
205 CONCESIUNI, BREVETE, LICENTE, MARCI COMERCIALE 900.00

208 ALTE IMOBILIZARI NECORPORALE 1,500.00

2111 TERENURI 200,000.00
212 CONSTRUCTII 450,000.00
212.1 CLADIRI 450,000.00
2131 ECHIPAMENTE TEHNOLOGICE (MASINI,UTILAJE) 895,000.00

214 MOBILIER, APARATURA BIROTICA, ALTE ACTIVE CORPORALE 4,000.00

231 IMOBILIZARI CORPORALE IN CURS DE EXECUTIE 450,000.00

231.2 IMOBILIZARI CORPORALE CONSTUCTII IN CURS DE EXECUTIE 450,000.00

261 ACTIUNI DETINUTE LA ENTITATILE AFILIATE 0.00

2678 ALTE CREANTE IMOBILIZATE 4,000.00

2801 AMORT. CHELTUIELILOR DE CONSTITUIRE 0.00

2805 AMORT. CONCESIUNI, BREVETE, LICENTE, MARCI COMERCIALE 0.00

2808 AMORT. ALTOR IMOB. NECORPORALE 0.00

2812 AMORT. CONSTRUCTIILOR 0.00
2813 AMORT. INSTALATIILOR, MIJ. DE TRANSPORT 0.00

2814 AMORT. ALTOR IMOBILIZARI CORPORALE 0.00

Total sume clasa 2 1,570,694.00

301 MATERII PRIME 900,000.00

3021 MATERIALE AUXILIARE 15,000.00
3023 MATERILAE PT. AMBALAT 170,000.00
3024 PIESE DE SCHIMB 0.00
3028 ALTE MATERIALE CONSUMABILE 8,000.00
303 MAT. DE NATURA OB. DE INVENTAR 4,100.00
331 PRODUSE IN CURS DE EXECUTIE 0.00
345 PRODUSE FINITE 0.00
346 PRODUSE REZIDUALE 0.00
348 DIFERENTE DE PRET LA PRODUSE 0.00
371 MARFURI 4,136,478.00
371.1 MARFA ACHIZ INTRACOMUNITARA 2,369,150.00
371.2 MARFA FURNIZORI INTERNI 200,000.00
371.3 MARFURI IN MAGAZIN 1,567,328.00
378 DIFERENTE DE PRET LA MARFURI 395,125.00
Total sume clasa 3 5,628,703.00
401 FURNIZORI 3,759,763.00
401.00003 DIRECTIA GENERALA REGIONALA A FINANTELOR PUBLICE BUCURESTI 40.00

401.00004 LEROY MERLIN ROMANIA SRL 119.00

401.00005 TRODAT SRL 119.00
401.00007 ZEUS SERVICE S.R.L. 2,380.00
401.00009 ZENITH BUSINESS GROUP & PARTNERS SRL 27,800.00
401.00010 PUBILICITY SRL 0.00
401.00012 DANTE INTERNATIONAL SA 2,380.00
401.00014 NIKOLAUS SORG GMBH 2,369,150.00
401.00015 PRECON SRL 236,100.00
401.00016 FURNIZOR CHINA 42,550.00
401.00017 FM ROMANIA SRL 5,106.00
401.00018 ALEXANDROS LONG TERM LEASING 0.00
401.00019 SODEXO SRL 3,019.00
401.00020 CIECH SODA ROMANIA SOCIETATE PE ACTIUNI 1,071,000.00

401.00021 E-DISTRIBUTIE MUNTENIA S.A. 0.00

401.00022 DISTRIGAZ SUD RETELE S.R.L. 0.00
401.00023 APA NOVA BUCURESTI SA 0.00
401.00024 UPC Romania S.A. 0.00
401.00025 RER Ecologic Service Bucuresti REBU SA 0.00
401.00026 DU-CONT SRL 0.00
401.00027 PRODAMCO SRL 0.00
401.00028 FABI TOTAL GRUP SRL 0.00
401.00031 TIRES AND PARTS SRL 0.00
404 FURNIZORI DE IMOBILIZARI 1,099,814.66
404.00001 OFICIUL NATIONAL AL REGISTRULUI COMERTULUI - OFICIUL REGISTR 230.86

404.00002 SOCIETATE PROFESIONALA NOTARIALA TABARANA SANDINA SI COSMA A 119.00

404.00003 VESTA INVESTMENT SRL 535,500.00

404.00004 LEROY MERLIN ROMANIA SRL 4,760.00
404.00005 CSV MEDA S.R.L. 2,856.00
404.00006 ERGOROM 547,400.00
404.00007 UNICREDIT LEASING CORPORATION IFN SA 8,948.80

408 FURNIZORI - FACTURI NESOSITE 2,369,150.00

408.1 FURNIZORI FACT NESOSITE MARFA 2,369,150.00
408.2 FURNIZORI FACT NESOSITE SERVICII 0.00
4091 FURNIZORI — DEBITORI PT. CUMPARARI DE BUNURI (STOCURI) 0.00
4093 AVANSURI ACORDATE PENTRU IMOBILIZARI CORPORALE 7,050.00

4111 CLIENTI 4,280,203.90

4111.00001 CRAMELE RECAS SA 4,280,203.90
421 PERSONAL - SALARII DATORATE 131,465.00
4315 CONTR. DE ASIGURARI SOCIALE 28,126.00
4316 CONTR. DE ASIGURARI SOCIALE DE SANATATE 11,250.00

436 CONTR. ASIGURATORIE DE MUNCA 2,532.00

4418 IMPOZITUL PE VENIT 35,948.00
4423 TVA DE PLATA 676,581.64
4424 TVA DE RECUPERAT 381,078.36
4426 TVA DEDUCTIBILA 1,039,992.16
4427 TVA COLECTATA 1,335,495.44
4428 TVA NEEXIGIBILA 371,215.00
4428.TP TVA NEEXIGIBILA - PLATA 171,019.00
444 IMPOZITUL PE VENITURI DE NATURA SALARIILOR 7,522.00

446 ALTE IMPOZITE, TAXE SI VARSAMINTE ASIMILATE 14,738.00

446.1 TAXA VAMALA 4,776.00

446.2 TVA IN VAMA 9,962.00
4551 ACTIONARI/ASOCIATI - CONTURI CURENTE 0.00

456 DECONT.CU ASOC.PT.CAPITAL 500,000.00

471 CHELTUIELI INREGISTRATE IN AVANS 16,000.00
Total sume clasa 4 16,067,925.16
5121 CONTURI LA BANCA IN LEI 7,780,203.90
5121.1 CONT BANCA PENTRU CAPITAL SOCIAL 300,000.00
5121.2 CONT BANCA CURENT 7,480,203.90
5124 CONTURI LA BANCA IN VALUTA 2,380,350.00
5311 CASA IN LEI 1,256,592.54
5328 ALTE VALORI 2,900.00
581 VIRAMENTE INTERNE 2,682,730.00
Total sume clasa 5 14,102,776.44
601 CHELT. CU MATERIILE PRIME 0.00
6021 CHELT. CU MATERIALE AUXILIARE 0.00
6023 CHELT. PRIVIND AMBALAJUL 0.00
6024 CHELT. CU PIESELE DE SCHIMB 0.00
6028 CHELT.CU ALTE MAT.CONSUMABILE 0.00
603 CHELT. CU OBIECTE DE INVENTAR 4,100.00
604 CHELT. CU MAT.NESTOCATE 140.00
605 CHELT. CU ENERGIA SI APA 0.00
605.1 CHELT ELECTRICITATE 0.00
605.2 CHELT GAZ 0.00
605.3 CHELT APA 0.00
607 CHELT. PRIVIND MARFURILE 2,456,946.00
611 CHELT. CU INTRETINEREA SI REPARATIILE 0.00
612 CHELT. CU REDEVENTE, LOCATIILE DE GESTIUNE SI CHIRIILE 22,900.00
623 CHELTUIELI CU PUBLICITATEA
628 ALTE CHELT. CU SERVICIILE EXECUTATE DE TERTI
641 CHELT. CU SALARIILE PERSONALULUI 158,250.00
6422 CHELT. CU TICHETELE DE MASA ACORDATE SALARIATILOR 2,900.00
646 CHELT. CU CONTR. ASIGURATORIE DE MUNCA 3,561.00
6651 DIFERENTE NEFAVORABILE DE CURS VALUTAR 11,200.00

6811 CHELT. DE EXPLOATARE CU AMORTIZAREA IMOBILIZARILOR 19,010.33

698 CHELT. CU IMPOZITUL PE VENIT SI CU ALTE IMPOZITE 35,948.00
Total sume clasa 6 2,714,955.33
701 VEN. DIN VANZARI DE MARFURI
711 VARIATIA STOCURILOR 0.00
711.1 PRODUSE FINITE 0.00
711.2 PRODUCTIE IN CURS DE EXECUTIE 0.00
767 VEN. DIN SCONTURI OBTINUTE 10,000.00
Total sume clasa 7 4,660,476.00

Totaluri: 49,623,016.46
Întocmit, Conducatorul compartimentului financiar-contabil,
Pagina 6/6 SAGA C
MUL INTRE TARLARE nr. 1 tel. 2014041258

9/1/2019 9/30/2019

Rulaje perioada Sume totale Solduri finale

Creditoare Debitoare Creditoare Debitoare Creditoare Debitoare Creditoare

500,000.00 0.00 0.00 500,000.00 500,000.00 0.00 0.00
500,000.00 0.00 0.00 0.00 500,000.00 0.00 500,000.00
4,660,476.00 1,166,495.28 1,868,050.00 4,706,465.21 6,528,526.00 0.00 1,822,060.79
400,000.00 0.00 0.00 0.00 400,000.00 0.00 400,000.00
18,669.00 2,667.00 2,667.00 18,669.00 21,336.00 0.00 2,667.00

6,079,145.00 1,169,162.28 1,870,717.00 5,225,134.21 7,949,862.00 0.00 2,724,727.79

0.00 0.00 0.00 294.00 0.00 294.00 0.00
0.00 0.00 0.00 900.00 0.00 900.00 0.00

0.00 0.00 0.00 1,500.00 0.00 1,500.00 0.00

0.00 0.00 0.00 200,000.00 0.00 200,000.00 0.00
0.00 0.00 0.00 450,000.00 0.00 450,000.00 0.00
0.00 0.00 0.00 450,000.00 0.00 450,000.00 0.00
0.00 0.00 0.00 895,000.00 0.00 895,000.00 0.00

0.00 0.00 0.00 4,000.00 0.00 4,000.00 0.00

450,000.00 0.00 0.00 450,000.00 450,000.00 0.00 0.00

450,000.00 0.00 0.00 450,000.00 450,000.00 0.00 0.00

0.00 300,000.00 0.00 300,000.00 0.00 300,000.00 0.00

0.00 0.00 0.00 0.00 0.00 4,000.00 0.00

450.00 0.00 0.00 0.00 525.00 0.00 525.00

250.02 0.00 0.00 0.00 291.69 0.00 291.69

2,678.58 0.00 1,339.29 0.00 4,017.87 0.00 4,017.87
15,631.73 0.00 7,815.87 0.00 23,447.60 0.00 23,447.60

222.24 0.00 37.04 0.00 259.28 0.00 259.28

460,035.93 300,000.00 4,649.28 1,870,694.00 464,685.21 1,420,694.00 14,685.21

0.00 0.00 316,223.15 900,000.00 316,223.15 583,776.85 0.00

0.00 0.00 15,000.00 15,000.00 15,000.00 0.00 0.00
0.00 0.00 108,602.62 170,000.00 108,602.62 61,397.38 0.00
0.00 10,000.00 10,000.00 10,000.00 10,000.00 0.00 0.00
0.00 0.00 8,000.00 8,000.00 8,000.00 0.00 0.00
 4,100.00 0.00 0.00 4,100.00 4,100.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 1,800,000.00 0.00 1,800,000.00 0.00 1,800,000.00 0.00
0.00 8,000.00 0.00 8,000.00 0.00 8,000.00 0.00
0.00 51,050.00 0.00 51,050.00 0.00 51,050.00 0.00
3,823,012.00 0.00 0.00 4,136,478.00 3,823,012.00 313,466.00 0.00
2,369,150.00 0.00 0.00 2,369,150.00 2,369,150.00 0.00 0.00
200,000.00 0.00 0.00 200,000.00 200,000.00 0.00 0.00
1,253,862.00 0.00 0.00 1,567,328.00 1,253,862.00 313,466.00 0.00
493,906.00 0.00 0.00 395,125.00 493,906.00 0.00 98,781.00
4,321,018.00 1,869,050.00 1,090,500.00 7,497,753.00 4,778,843.77 2,181,516.00 98,781.00
4,954,820.50 0.00 3,759,763.00 4,978,620.50 0.00 1,218,857.50
40.00 0.00 0.00 40.00 40.00 0.00 0.00

17,969.00 0.00 0.00 119.00 17,969.00 0.00 17,850.00

119.00 0.00 0.00 119.00 119.00 0.00 0.00
2,380.00 0.00 0.00 2,380.00 2,380.00 0.00 0.00
27,800.00 3,451.00 3,451.00 31,251.00 31,251.00 0.00 0.00
0.00 773.50 773.50 773.50 773.50 0.00 0.00
2,380.00 0.00 0.00 2,380.00 2,380.00 0.00 0.00
2,369,150.00 0.00 0.00 2,369,150.00 2,369,150.00 0.00 0.00
236,100.00 0.00 0.00 236,100.00 236,100.00 0.00 0.00
42,550.00 0.00 0.00 42,550.00 42,550.00 0.00 0.00
5,106.00 0.00 0.00 5,106.00 5,106.00 0.00 0.00
0.00 24,180.80 24,180.80 24,180.80 24,180.80 0.00 0.00
3,019.00 0.00 0.00 3,019.00 3,019.00 0.00 0.00
1,071,000.00 0.00 376,305.55 1,071,000.00 1,071,000.00 0.00 0.00

0.00 357,000.00 357,000.00 357,000.00 357,000.00 0.00 0.00

0.00 595,000.00 595,000.00 595,000.00 595,000.00 0.00 0.00
0.00 11,900.00 11,900.00 11,900.00 11,900.00 0.00 0.00
297.50 0.00 0.00 0.00 297.50 0.00 297.50
595.00 0.00 0.00 0.00 595.00 0.00 595.00
4,760.00 0.00 0.00 0.00 4,760.00 0.00 4,760.00
202,300.00 0.00 0.00 0.00 202,300.00 0.00 202,300.00
5,355.00 5,355.00 22,610.00 5,355.00 27,965.00 0.00 22,610.00
0.00 0.00 23,800.00 0.00 23,800.00 0.00 23,800.00
1,099,814.66 0.00 0.00 1,099,814.66 1,099,814.66 0.00 0.00
230.86 0.00 0.00 230.86 230.86 0.00 0.00

119.00 0.00 0.00 119.00 119.00 0.00 0.00

535,500.00 0.00 0.00 535,500.00 535,500.00 0.00 0.00

4,760.00 0.00 0.00 4,760.00 4,760.00 0.00 0.00
2,856.00 0.00 0.00 2,856.00 2,856.00 0.00 0.00
547,400.00 0.00 0.00 547,400.00 547,400.00 0.00 0.00
8,948.80 0.00 0.00 8,948.80 8,948.80 0.00 0.00

2,372,050.00 0.00 2,900.00 2,369,150.00 2,374,950.00 0.00 5,800.00

2,369,150.00 0.00 0.00 2,369,150.00 2,369,150.00 0.00 0.00
2,900.00 0.00 2,900.00 0.00 5,800.00 0.00 5,800.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
 0.00 0.00 0.00 7,050.00 0.00 7,050.00 0.00

4,280,203.90 0.00 0.00 4,280,203.90 4,280,203.90 0.00 0.00

4,280,203.90 0.00 0.00 4,280,203.90 4,280,203.90 0.00 0.00
158,250.00 45,750.00 45,750.00 177,215.00 204,000.00 0.00 26,785.00
39,564.00 11,438.00 11,438.00 39,564.00 51,002.00 0.00 11,438.00
15,825.00 4,575.00 4,575.00 15,825.00 20,400.00 0.00 4,575.00

3,561.00 1,029.00 1,029.00 3,561.00 4,590.00 0.00 1,029.00

35,948.00 0.00 0.00 35,948.00 35,948.00 0.00 0.00
676,581.64 0.00 0.00 676,581.64 676,581.64 0.00 0.00
77,907.60 3,800.00 0.00 384,878.36 77,907.60 306,970.76 0.00
1,039,992.16 3,800.00 3,800.00 1,043,792.16 1,043,792.16 0.00 0.00
1,335,495.44 0.00 0.00 1,335,495.44 1,335,495.44 0.00 0.00
421,264.00 0.00 0.00 371,215.00 421,264.00 0.00 50,049.00
171,019.00 0.00 0.00 171,019.00 171,019.00 0.00 0.00
10,474.00 2,952.00 2,952.00 10,474.00 13,426.00 0.00 2,952.00

14,738.00 0.00 0.00 14,738.00 14,738.00 0.00 0.00

4,776.00 0.00 0.00 4,776.00 4,776.00 0.00 0.00

9,962.00 0.00 0.00 9,962.00 9,962.00 0.00 0.00
2,500,350.00 0.00 0.00 0.00 2,500,350.00 0.00 2,500,350.00

500,000.00 0.00 0.00 500,000.00 500,000.00 0.00 0.00

16,000.00 0.00 0.00 16,000.00 16,000.00 0.00 0.00
19,552,839.90 73,344.00 96,244.00 16,141,269.16 19,649,083.90 314,020.76 3,821,835.50
5,940,821.84 0.00 349,446.00 7,780,203.90 6,290,267.84 1,489,936.06 0.00
300,000.00 0.00 0.00 300,000.00 300,000.00 0.00 0.00
5,640,821.84 0.00 349,446.00 7,480,203.90 5,990,267.84 1,489,936.06 0.00
2,380,350.00 0.00 0.00 2,380,350.00 2,380,350.00 0.00 0.00
2,729.86 0.00 0.00 1,256,592.54 2,729.86 1,253,862.68 0.00
2,900.00 0.00 0.00 2,900.00 2,900.00 0.00 0.00
2,682,730.00 0.00 0.00 2,682,730.00 2,682,730.00 0.00 0.00
11,009,531.70 0.00 349,446.00 14,102,776.44 11,358,977.70 2,743,798.74 0.00
0.00 316,223.15 316,223.15 316,223.15 316,223.15 0.00 0.00
0.00 15,000.00 15,000.00 15,000.00 15,000.00 0.00 0.00
0.00 108,602.62 108,602.62 108,602.62 108,602.62 0.00 0.00
0.00 10,000.00 10,000.00 10,000.00 10,000.00 0.00 0.00
0.00 8,000.00 8,000.00 8,000.00 8,000.00 0.00 0.00
4,100.00 0.00 0.00 4,100.00 4,100.00 0.00 0.00
140.00 0.00 0.00 140.00 140.00 0.00 0.00
0.00 810,000.00 810,000.00 810,000.00 810,000.00 0.00 0.00
0.00 300,000.00 300,000.00 300,000.00 300,000.00 0.00 0.00
0.00 500,000.00 500,000.00 500,000.00 500,000.00 0.00 0.00
0.00 10,000.00 10,000.00 10,000.00 10,000.00 0.00 0.00
2,456,946.00 0.00 0.00 2,456,946.00 2,456,946.00 0.00 0.00
0.00 19,000.00 19,000.00 19,000.00 19,000.00 0.00 0.00
22,900.00 2,900.00 2,900.00 25,800.00 25,800.00 0.00 0.00
650.00 650.00 650.00 650.00 0.00 0.00
20,320.00 20,320.00 20,320.00 20,320.00 0.00 0.00
158,250.00 282,000.00 282,000.00 440,250.00 440,250.00 0.00 0.00
2,900.00 0.00 0.00 2,900.00 2,900.00 0.00 0.00
 3,561.00 6,345.00 6,345.00 9,906.00 9,906.00 0.00 0.00
11,200.00 0.00 0.00 11,200.00 11,200.00 0.00 0.00
0.00 0.00
19,010.33 9,155.16 9,155.16 28,165.49 28,165.49 0.00 0.00
35,948.00 0.00 0.00 35,948.00 35,948.00 0.00 0.00
2,714,955.33 1,608,195.92 1,608,195.92 4,323,151.26 4,323,151.26 0.00 0.00
1,771,085.00 1,771,085.00 1,771,085.00 1,771,085.00 0.00 0.00
0.00 #NAME? #NAME? #NAME? #NAME? 0.00 0.00
0.00 1,593,976.75 1,593,976.75 1,593,976.75 1,593,976.75 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
10,000.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00
4,660,476.00 1,868,050.00 1,868,050.00 6,528,526.00 6,528,526.00 0.00 0.00

49,623,016.46 6,446,101.56 6,446,101.56 56,069,118.02 56,069,118.02 6,660,029.50 6,660,029.50

partimentului financiar-contabil,
162,889.08
Registrul mijloacelor fixe

DEPARTAMENT
Sectia de Preparare a amestecului de materii prime
Sectia de topire sticla
Sectia de prelucrare automata a sticlei
Sectia de prelucrare automata a sticlei
Total Cheltuieli indirecte de productie
Intretinere electrica si electronica(Service)

Administrativ-Marketing
Total
 Durata de Amortizare
Denumire utilaj Cost viata( ani) lunara
1. Amestecător pentru amestec materii prime 60,000 8 625
2. Cuptor de topire sticla cu capacitate de 230 tone/zi 350,000 11 2,652
3.Masina automata de prelucrat sticla 250,000 12 1,736
4. Maşină de ambalat produse finite 90,000
5. Centrală termică 80,000 9 741
6. Strung 65,000 5 1,083
Amortizarea utilajelor productive 895,000 6,837

HALA DE PRODUCTIE 450,000 28 1,339

-Leasing financiar autoturism 47,000 4 979

9,155
Leasing operational 2900 rata lunara 2.900 lei x