CTB Gest 2.

{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff0\deff0\stshfdbch0\stshfloch0\stshfhi
ch0\stshfbi0\deflang1033\deflangfe1033\themelang1033\themelangfe0\themelangcs0{\fon
ttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New
Roman;}{\f1\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Arial;}
{\f2\fbidi \fmodern\fcharset0\fprq1{\*\panose 02070309020205020404}Courier New;}
{\f3\fbidi \froman\fcharset2\fprq2{\*\panose 05050102010706020507}Symbol;}
{\f4\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0504020202020204}Helvetica;}
{\f5\fbidi \fmodern\fcharset0\fprq1{\*\panose 02070409020205020404}Courier;}
{\f6\fbidi \froman\fcharset0\fprq2{\*\panose 02020603040505020304}Tms Rmn;}
{\f7\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202030204}Helv;}
{\f8\fbidi \froman\fcharset0\fprq2{\*\panose 02040503060506020304}New York;}
{\f9\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}System;}
{\f10\fbidi \fnil\fcharset2\fprq2{\*\panose 05000000000000000000}Wingdings;}
{\f11\fbidi \fmodern\fcharset128\fprq1{\*\panose 02020609040205080304}MS
Mincho{\*\falt MS ??};}{\f12\fbidi \fnil\fcharset129\fprq1{\*\panose
02030600000101010101}Batang{\*\falt ??};}
{\f13\fbidi \fnil\fcharset134\fprq2{\*\panose
02010600030101010101}SimSun{\*\falt ??};}{\f14\fbidi
\fnil\fcharset136\fprq2{\*\panose 02010601000101010101}PMingLiU{\*\falt ????};}
{\f15\fbidi \fmodern\fcharset128\fprq1{\*\panose 020b0609070205080204}MS
Gothic{\*\falt MS ????};}{\f16\fbidi \fmodern\fcharset129\fprq1{\*\panose
020b0600000101010101}Dotum{\*\falt ??};}
{\f17\fbidi \fmodern\fcharset134\fprq1{\*\panose
02010600030101010101}SimHei{\*\falt ??};}{\f18\fbidi
\fmodern\fcharset136\fprq1{\*\panose 02010609000101010101}MingLiU{\*\falt ???};}
{\f19\fbidi \froman\fcharset128\fprq1{\*\panose 02020609040305080305}Mincho{\*\falt
??};}{\f20\fbidi \froman\fcharset129\fprq1{\*\panose
020b0600000101010101}Gulim{\*\falt ??};}{\f21\fbidi
\froman\fcharset0\fprq2{\*\panose 02040604050505020304}Century;}
{\f22\fbidi \froman\fcharset222\fprq2{\*\panose 02020603050405020304}Angsana New;}
{\f23\fbidi \froman\fcharset222\fprq2{\*\panose 020b0304020202020204}Cordia New;}
{\f24\fbidi \fnil\fcharset0\fprq2{\*\panose 00000400000000000000}Mangal;}
{\f25\fbidi \fnil\fcharset0\fprq2{\*\panose 02000400000000000000}Latha;}{\f26\fbidi
\froman\fcharset0\fprq2{\*\panose 010a0502050306030303}Sylfaen;}{\f27\fbidi
\froman\fcharset1\fprq2{\*\panose 00000400000000000000}Vrinda;}
{\f28\fbidi \fnil\fcharset0\fprq2{\*\panose 02000500000000000000}Raavi;}{\f29\fbidi
\fnil\fcharset0\fprq2{\*\panose 02000500000000000000}Shruti;}{\f30\fbidi
\froman\fcharset1\fprq2{\*\panose 00000400000000000000}Sendnya;}
{\f31\fbidi \fnil\fcharset0\fprq2{\*\panose 02000500000000000000}Gautami;}
{\f32\fbidi \fnil\fcharset0\fprq2{\*\panose 00000400000000000000}Tunga;}{\f33\fbidi
\fscript\fcharset0\fprq2{\*\panose 00000000000000000000}Estrangelo Edessa;}
{\f34\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria Math;}
{\f35\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0604020202020204}Arial Unicode
MS;}{\f36\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}
{\f37\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}
{\f38\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604030504040204}Tahoma;}
{\f39\fbidi \fnil\fcharset238\fprq0{\*\panose
00000000000000000000}TimesNewRoman,BoldItalic{\*\falt Times New Roman};}{\f40\fbidi
\fnil\fcharset128\fprq0{\*\panose 00000000000000000000}TimesNewRoman,Bold{\*\falt
MS Mincho};}
{\f41\fbidi \fnil\fcharset2\fprq2{\*\panose 00000000000000000000}Marlett;}
{\f42\fbidi \fmodern\fcharset0\fprq1{\*\panose 020b0609040504020204}Lucida
Console;}{\f43\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0602030504020204}Lucida
Sans Unicode;}
{\f44\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604030504040204}Verdana;}
{\f45\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0a04020102020204}Arial Black;}
{\f46\fbidi \fscript\fcharset0\fprq2{\*\panose 030f0702030302020204}Comic Sans MS;}
{\f47\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0806030902050204}Impact;}
{\f48\fbidi \froman\fcharset0\fprq2{\*\panose 02040502050405020303}Georgia;}
{\f49\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0603020102020204}Franklin Gothic
Medium;}
{\f50\fbidi \froman\fcharset0\fprq2{\*\panose 02040502050505030304}Palatino
Linotype;}{\f51\fbidi \fswiss\fcharset0\fprq2{\*\panose
020b0603020202020204}Trebuchet MS;}{\f52\fbidi \froman\fcharset2\fprq2{\*\panose
05030102010509060703}Webdings;}
{\f53\fbidi \fnil\fcharset0\fprq2 MV Boli;}{\f54\fbidi
\fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Microsoft Sans Serif;}
{\f55\fbidi \froman\fcharset2\fprq2{\*\panose 05050102010205020202}MT Extra;}
{\f56\fbidi \fswiss\fcharset0\fprq2{\*\panose
020b0706040902060204}Haettenschweiler;}{\f57\fbidi \fnil\fcharset2\fprq2{\*\panose
05010100010000000000}MS Outlook;}{\f58\fbidi \froman\fcharset0\fprq2{\*\panose
02040602050305030304}Book Antiqua;}
{\f59\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502020202020204}Century Gothic;}
{\f60\fbidi \fnil\fcharset2\fprq2{\*\panose 05010101010101010101}Bookshelf Symbol
7;}
{\f61\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604030504040204}MS Reference
Sans Serif;}{\f62\fbidi \fnil\fcharset2\fprq2{\*\panose 05000500000000000000}MS
Reference Specialty;}
{\f63\fbidi \fscript\fcharset0\fprq2{\*\panose 03070402050302030203}Bradley Hand
ITC;}{\f64\fbidi \fscript\fcharset0\fprq2{\*\panose 030804020302050b0404}Freestyle
Script;}
{\f65\fbidi \fscript\fcharset0\fprq2{\*\panose 03020402040607040605}French Script
MT;}{\f66\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040403040a02020202}Juice ITC;}
{\f67\fbidi \fscript\fcharset0\fprq2{\*\panose 03050502040202030202}Kristen ITC;}
{\f68\fbidi \fscript\fcharset0\fprq2{\*\panose 03010101010101010101}Lucida
Handwriting;}{\f69\fbidi \fscript\fcharset0\fprq2{\*\panose
03090702030407020403}Mistral;}{\f70\fbidi \fscript\fcharset0\fprq2{\*\panose
03070502060502030205}Papyrus;}
{\f71\fbidi \fscript\fcharset0\fprq2{\*\panose 03060402040406080204}Pristina;}
{\f72\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020404030d07020202}Tempus Sans
ITC;}{\f73\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0606020202030204}Arial
Narrow;}
{\f74\fbidi \froman\fcharset0\fprq2{\*\panose 02020404030301010803}Garamond;}
{\f75\fbidi \fscript\fcharset0\fprq2{\*\panose 03010101010201010101}Monotype
Corsiva;}{\f76\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0503020202020204}Agency
FB;}
{\f77\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0704030504030204}Arial Rounded MT
Bold;}{\f78\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020505051007020d02}Blackadder
ITC;}{\f79\fbidi \froman\fcharset0\fprq2{\*\panose 02070603080606020203}Bodoni MT;}
{\f80\fbidi \froman\fcharset0\fprq2{\*\panose 02070a03080606020203}Bodoni MT
Black;}{\f81\fbidi \froman\fcharset0\fprq2{\*\panose 02070606080606020203}Bodoni MT
Condensed;}
{\f82\fbidi \froman\fcharset0\fprq2{\*\panose 02050604050505020204}Bookman Old
Style;}{\f83\fbidi \froman\fcharset0\fprq2{\*\panose 02040603050505030304}Calisto
MT;}{\f84\fbidi \froman\fcharset0\fprq2{\*\panose 020a0402060406010301}Castellar;}
{\f85\fbidi \froman\fcharset0\fprq2{\*\panose 02040604050505020304}Century
Schoolbook;}{\f86\fbidi \fswiss\fcharset0\fprq2{\*\panose
020e0705020206020404}Copperplate Gothic Bold;}
{\f87\fbidi \fswiss\fcharset0\fprq2{\*\panose 020e0507020206020404}Copperplate
Gothic Light;}{\f88\fbidi \fdecor\fcharset0\fprq2{\*\panose
04040404050702020202}Curlz MT;}
{\f89\fbidi \fscript\fcharset0\fprq2{\*\panose 030303020407070d0804}Edwardian
Script ITC;}{\f90\fbidi \froman\fcharset0\fprq2{\*\panose
02020904090505020303}Elephant;}{\f91\fbidi \froman\fcharset0\fprq2{\*\panose
02090707080505020304}Engravers MT;}
{\f92\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0907030504020204}Eras Bold ITC;}
{\f93\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0805030504020804}Eras Demi ITC;}
{\f94\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0402030504020804}Eras Light ITC;}
{\f95\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0602030504020804}Eras Medium
ITC;}{\f96\fbidi \fdecor\fcharset0\fprq2{\*\panose 04060505060202020a04}Felix
Titling;}{\f97\fbidi \fscript\fcharset0\fprq2{\*\panose
03060902040502070203}Forte;}
Book;}{\f99\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0703020102020204}Franklin
Gothic Demi;}
Demi Cond;}{\f101\fbidi \fswiss\fcharset0\fprq2{\*\panose
020b0903020102020204}Franklin Gothic Heavy;}
Medium Cond;}{\f103\fbidi \fdecor\fcharset0\fprq2{\*\panose
04040504061007020d02}Gigi;}{\f104\fbidi \fswiss\fcharset0\fprq2{\*\panose
020b0502020104020203}Gill Sans MT;}
{\f105\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0506020104020203}Gill Sans MT
Condensed;}{\f106\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0a02020104020203}Gill
Sans Ultra Bold;}
{\f107\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0a06020104020203}Gill Sans Ultra
Bold Condensed;}{\f108\fbidi \fswiss\fcharset0\fprq2{\*\panose
020b0902020104020203}Gill Sans MT Ext Condensed Bold;}
{\f109\fbidi \froman\fcharset0\fprq2{\*\panose 02030808020601010101}Gloucester MT
Extra Condensed;}{\f110\fbidi \froman\fcharset0\fprq2{\*\panose
02020502050305020303}Goudy Old Style;}
{\f111\fbidi \froman\fcharset0\fprq2{\*\panose 0202090407030b020401}Goudy Stout;}
{\f112\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020605060303030202}Imprint MT
Shadow;}{\f113\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0602030504020204}Lucida
Sans;}
{\f114\fbidi \fmodern\fcharset0\fprq1{\*\panose 020b0509030504030204}Lucida Sans
Typewriter;}{\f115\fbidi \fswiss\fcharset0\fprq2{\*\panose
020e0502030308020204}Maiandra GD;}
{\f116\fbidi \fmodern\fcharset0\fprq2{\*\panose 02010509020102010303}OCR A
Extended;}{\f117\fbidi \fscript\fcharset0\fprq2{\*\panose
030303020206070c0b05}Palace Script MT;}{\f118\fbidi
\froman\fcharset0\fprq2{\*\panose 02020502060401020303}Perpetua;}
{\f119\fbidi \froman\fcharset0\fprq2{\*\panose 02020502060505020804}Perpetua
Titling MT;}{\f120\fbidi \fscript\fcharset0\fprq2{\*\panose
03070502040507070304}Rage Italic;}{\f121\fbidi \froman\fcharset0\fprq2{\*\panose
02060603020205020403}Rockwell;}
{\f122\fbidi \froman\fcharset0\fprq2{\*\panose 02060603050405020104}Rockwell
Condensed;}{\f123\fbidi \froman\fcharset0\fprq2{\*\panose
02060903040505020403}Rockwell Extra Bold;}
{\f124\fbidi \fscript\fcharset0\fprq2{\*\panose 03040602040607080904}Script MT
Bold;}{\f125\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0602020104020603}Tw Cen
MT;}{\f126\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0606020104020203}Tw Cen MT
Condensed;}
{\f127\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0803020202020204}Tw Cen MT
Condensed Extra Bold;}{\f128\fbidi \fdecor\fcharset0\fprq2{\*\panose
04020705040a02060702}Algerian;}
{\f129\fbidi \froman\fcharset0\fprq2{\*\panose 02020602080505020303}Baskerville Old
Face;}{\f130\fbidi \fdecor\fcharset0\fprq2{\*\panose 04030905020b02020c02}Bauhaus
93;}{\f131\fbidi \froman\fcharset0\fprq2{\*\panose 02020503060305020303}Bell MT;}
{\f132\fbidi \fswiss\fcharset0\fprq2{\*\panose 020e0602020502020306}Berlin Sans
FB;}{\f133\fbidi \fswiss\fcharset0\fprq2{\*\panose 020e0802020502020306}Berlin Sans
FB Demi;}
{\f134\fbidi \froman\fcharset0\fprq2{\*\panose 02050806060905020404}Bernard MT
Condensed;}{\f135\fbidi \froman\fcharset0\fprq2{\*\panose
02070706080601050204}Bodoni MT Poster Compressed;}
{\f136\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0903060703020204}Britannic
Bold;}{\f137\fbidi \fdecor\fcharset0\fprq2{\*\panose
04040905080b02020502}Broadway;}{\f138\fbidi \fscript\fcharset0\fprq2{\*\panose
03060802040406070304}Brush Script MT;}
{\f139\fbidi \froman\fcharset0\fprq2{\*\panose 0207040306080b030204}Californian
FB;}{\f140\fbidi \froman\fcharset0\fprq2{\*\panose 02030504050205020304}Centaur;}
{\f141\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020404031007020602}Chiller;}
{\f142\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020805060202030203}Colonna MT;}
{\f143\fbidi \froman\fcharset0\fprq2{\*\panose 0208090404030b020404}Cooper Black;}
{\f144\fbidi \froman\fcharset0\fprq2{\*\panose 0204060206030a020304}Footlight MT
Light;}
{\f145\fbidi \fdecor\fcharset0\fprq2{\*\panose 04030604020f02020d02}Harlow Solid
Italic;}{\f146\fbidi \fdecor\fcharset0\fprq2{\*\panose
04040505050a02020702}Harrington;}{\f147\fbidi \froman\fcharset0\fprq2{\*\panose
02040502050506030303}High Tower Text;}
{\f148\fbidi \fdecor\fcharset0\fprq2{\*\panose 04090605060d06020702}Jokerman;}
{\f149\fbidi \fscript\fcharset0\fprq2{\*\panose 030304020206070d0d06}Kunstler
Script;}{\f150\fbidi \froman\fcharset0\fprq2{\*\panose 02040602050505020304}Lucida
Bright;}
{\f151\fbidi \fscript\fcharset0\fprq2{\*\panose 03010101010101010101}Lucida
Calligraphy;}{\f152\fbidi \froman\fcharset0\fprq2{\*\panose
02060602050505020204}Lucida Fax;}{\f153\fbidi \fdecor\fcharset0\fprq2{\*\panose
04030805050802020d02}Magneto;}
{\f154\fbidi \fscript\fcharset0\fprq2{\*\panose 03020802060602070202}Matura MT
Script Capitals;}{\f155\fbidi \froman\fcharset0\fprq2{\*\panose
02070704070505020303}Modern No. 20;}
{\f156\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020502070703030202}Niagara
Engraved;}{\f157\fbidi \fdecor\fcharset0\fprq2{\*\panose
04020502070702020202}Niagara Solid;}
{\f158\fbidi \fscript\fcharset0\fprq2{\*\panose 03040902040508030806}Old English
Text MT;}{\f159\fbidi \fdecor\fcharset0\fprq2{\*\panose 04050602080702020203}Onyx;}
{\f160\fbidi \fscript\fcharset0\fprq2{\*\panose 03040602040708040804}Parchment;}
{\f161\fbidi \fdecor\fcharset0\fprq2{\*\panose 040506030a0602020202}Playbill;}
{\f162\fbidi \froman\fcharset0\fprq2{\*\panose 02080502050505020702}Poor Richard;}
{\f163\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040805050809020602}Ravie;}
{\f164\fbidi \fscript\fcharset0\fprq2{\*\panose 030604020304060b0204}Informal
Roman;}{\f165\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020904020102020604}Showcard
Gothic;}{\f166\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040a07060a02020202}Snap
ITC;}
{\f167\fbidi \fdecor\fcharset0\fprq2{\*\panose 040409050d0802020404}Stencil;}
{\f168\fbidi \fscript\fcharset0\fprq2{\*\panose 03070502030502020203}Viner Hand
ITC;}{\f169\fbidi \fscript\fcharset0\fprq2{\*\panose 03020602050506090804}Vivaldi;}
{\f170\fbidi \fscript\fcharset0\fprq2{\*\panose 03050402040407070305}Vladimir
Script;}{\f171\fbidi \froman\fcharset0\fprq2{\*\panose 020a0a07050505020404}Wide
Latin;}{\f172\fbidi \fswiss\fcharset0\fprq2{\*\panose
020e0502030303020204}Candara;}
{\f173\fbidi \fmodern\fcharset0\fprq1{\*\panose 020b0609020204030204}Consolas;}
{\f174\fbidi \froman\fcharset0\fprq2{\*\panose 02030602050306030303}Constantia;}
{\f175\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0503020204020204}Corbel;}
{\f176\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Segoe UI;}
{\f177\fbidi \froman\fcharset2\fprq2{\*\panose 05020102010507070707}Wingdings 2;}
{\f178\fbidi \froman\fcharset2\fprq2{\*\panose 05040102010807070707}Wingdings 3;}
{\f179\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0604020202020204}@Arial
Unicode MS;}{\f180\fbidi \fmodern\fcharset128\fprq1{\*\panose
02020609040205080304}@MS Mincho;}{\f181\fbidi \froman\fcharset0\fprq2{\*\panose
00000000000000000000}Times;}
{\f182\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Geneva;}
{\f183\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}MS Serif;}
{\f184\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}MS Sans Serif;}
{\f185\fbidi \fmodern\fcharset128\fprq1{\*\panose
00000000000000000000}Gothic{\*\falt ?????};}{\f186\fbidi
\fswiss\fcharset0\fprq2{\*\panose 020b0604030504040204}Verdana Ref;}{\f187\fbidi
\fdecor\fcharset0\fprq2{\*\panose 04020906050602070202}Vineta BT;}
{\f188\fbidi \froman\fcharset2\fprq2{\*\panose 05050102010205020602}UniversalMath1
BT;}{\f189\fbidi \fnil\fcharset2\fprq2{\*\panose 00000400000000000000}Technic;}
{\f190\fbidi \fnil\fcharset2\fprq2{\*\panose 00000400000000000000}TechnicLite;}
{\f191\fbidi \fnil\fcharset2\fprq2{\*\panose 00000400000000000000}TechnicBold;}
{\f192\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0403020202020204}Swis721 Lt BT;}
{\f193\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020905030b03040203}Swis721 BlkOul
BT;}
{\f194\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0904030502020204}Swis721 Blk
BT;}{\f195\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0504020202020204}Swis721
LtEx BT;}
{\f197\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0907040502030204}Swis721 BlkEx
BT;}{\f198\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0605020202020204}Swis721 Ex
LtCn BT;}
{\f200\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0806030502040204}Swis721 BlkCn
BT;}{\f201\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0506020202030204}Swis721 Cn
BT;}
{\f202\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020704030b03040203}Swis721 BdCnOul
BT;}{\f203\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020705020b03040203}Swis721
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Greek;}{\f232\fbidi \fswiss\fcharset162\fprq2{\*\panose
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Greek;}
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Tur;}{\f276\fbidi \fmodern\fcharset238\fprq1{\*\panose
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Greek;}{\f282\fbidi \fmodern\fcharset162\fprq1{\*\panose
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BT Greek;}{\f291\fbidi \froman\fcharset162\fprq2{\*\panose
00000000000000000000}Dutch801 Rm BT Tur;}
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BT CE;}{\f293\fbidi \froman\fcharset161\fprq2{\*\panose
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BT Tur;}{\f295\fbidi \fscript\fcharset238\fprq2{\*\panose
00000000000000000000}CommercialScript BT CE;}
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00000000000000000000}CommercialScript BT Greek;}{\f297\fbidi
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00000000000000000000}BankGothic Lt BT CE;}
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00000000000000000000}BankGothic Lt BT Tur;}
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00000000000000000000}Helvetica CE;}
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{\f316\fbidi \froman\fcharset162\fprq2{\*\panose 00000000000000000000}Times Tur;}
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(Arabic);}{\f319\fbidi \froman\fcharset186\fprq2{\*\panose
00000000000000000000}Times Baltic;}
(Vietnamese);}{\f321\fbidi \froman\fcharset238\fprq2{\*\panose
00000000000000000000}Rockwell CE;}
{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose
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{\f343\fbidi \fmodern\fcharset204\fprq1 Courier New Cyr;}{\f345\fbidi
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\fmodern\fcharset162\fprq1 Courier New Tur;}{\f347\fbidi \fmodern\fcharset177\fprq1
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\fmodern\fcharset186\fprq1 Courier New Baltic;}{\f350\fbidi
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{\f434\fbidi \fmodern\fcharset0\fprq1 MS Mincho Western{\*\falt MS ??};}
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{\f539\fbidi \froman\fcharset186\fprq2 Century Baltic;}{\f582\fbidi
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{\f586\fbidi \froman\fcharset162\fprq2 Sylfaen Tur;}{\f589\fbidi
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{\f680\fbidi \fswiss\fcharset163\fprq2 Arial Unicode MS (Vietnamese);}
{\f681\fbidi \fswiss\fcharset222\fprq2 Arial Unicode MS (Thai);}{\f682\fbidi
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{\f685\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\f686\fbidi
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{\f702\fbidi \fswiss\fcharset238\fprq2 Tahoma CE;}{\f703\fbidi
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{\f707\fbidi \fswiss\fcharset177\fprq2 Tahoma (Hebrew);}{\f708\fbidi
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{\f711\fbidi \fswiss\fcharset222\fprq2 Tahoma (Thai);}{\f742\fbidi
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\fmodern\fcharset204\fprq1 Lucida Console Cyr;}{\f745\fbidi
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{\f746\fbidi \fmodern\fcharset162\fprq1 Lucida Console Tur;}{\f752\fbidi
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{\f756\fbidi \fswiss\fcharset162\fprq2 Lucida Sans Unicode Tur;}{\f757\fbidi
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{\f765\fbidi \fswiss\fcharset161\fprq2 Verdana Greek;}{\f766\fbidi
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{\f772\fbidi \fswiss\fcharset238\fprq2 Arial Black CE;}{\f773\fbidi
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{\f779\fbidi \fswiss\fcharset186\fprq2 Arial Black Baltic;}{\f782\fbidi
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\fscript\fcharset204\fprq2 Comic Sans MS Cyr;}{\f785\fbidi
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{\f786\fbidi \fscript\fcharset162\fprq2 Comic Sans MS Tur;}{\f789\fbidi
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{\f795\fbidi \fswiss\fcharset161\fprq2 Impact Greek;}{\f796\fbidi
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{\f803\fbidi \froman\fcharset204\fprq2 Georgia Cyr;}{\f805\fbidi
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{\f812\fbidi \fswiss\fcharset238\fprq2 Franklin Gothic Medium CE;}{\f813\fbidi
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{\f816\fbidi \fswiss\fcharset162\fprq2 Franklin Gothic Medium Tur;}{\f819\fbidi
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{\f823\fbidi \froman\fcharset204\fprq2 Palatino Linotype Cyr;}{\f825\fbidi
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{\f830\fbidi \froman\fcharset163\fprq2 Palatino Linotype (Vietnamese);}{\f832\fbidi
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Trebuchet MS Cyr;}{\f835\fbidi \fswiss\fcharset161\fprq2 Trebuchet MS Greek;}
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{\f865\fbidi \fswiss\fcharset161\fprq2 Microsoft Sans Serif Greek;}{\f866\fbidi
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{\f868\fbidi \fswiss\fcharset178\fprq2 Microsoft Sans Serif (Arabic);}
{\f869\fbidi \fswiss\fcharset186\fprq2 Microsoft Sans Serif Baltic;}{\f870\fbidi
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{\f871\fbidi \fswiss\fcharset222\fprq2 Microsoft Sans Serif (Thai);}{\f882\fbidi
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{\f886\fbidi \fswiss\fcharset162\fprq2 Haettenschweiler Tur;}{\f889\fbidi
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{\f905\fbidi \froman\fcharset161\fprq2 Book Antiqua Greek;}{\f906\fbidi
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\ql \li0\ri0\keep\nowidctlpar\intbl\wrapdefault\hyphpar0\faauto\rin0\lin0
a.\cell }\pard \ltrpar\qj \fi-360\li1440\ri0\keep\nowidctlpar\intbl
\tx1440\wrapdefault\hyphpar0\faauto\rin0\lin1440 {\rtlch\fcs1 \af0 \ltrch\fcs0
\cf1\insrsid4789940\charrsid4789940 A+B+C+D;
\par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0
\fs22\cf1\insrsid4789940\charrsid4789940 \cell }\pard \ltrpar\ql
\li0\ri0\keep\nowidctlpar\intbl\wrapdefault\hyphpar0\faauto\rin0\lin0
{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\insrsid4789940\charrsid4789940 c.
\cell }\pard \ltrpar\qj \fi-
360\li1440\ri0\keep\nowidctlpar\intbl\tx1440\wrapdefault\hyphpar0\faauto\rin0\lin14
40 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 A+B+D+E;
\li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adj
ustright\rin0\lin0 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0
\fs22\cf1\insrsid4789940\charrsid4789940 \trowd
\irow0\irowband0\ltrrow\ts11\trgaph45\trleft-
\clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth3870\clshdrawnil \cellx8415\row
\ltrrow}\pard \ltrpar
b.\cell }\pard \ltrpar\qj \fi-360\li1440\ri0\keep\nowidctlpar\intbl
\cf1\insrsid4789940\charrsid4789940 B+C+D+E;
{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\insrsid4789940\charrsid4789940 d.
40 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 A+C+D+E;
\par }\pard \ltrpar\qj
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940
\fs22\cf1\insrsid4789940\charrsid4789940 \trowd \irow1\irowband1\lastrow
\ltrrow\ts11\trgaph45\trleft-
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr
\brdrnone \cltxlrtb\clftsWidth3\clwWidth360\clshdrawnil
\cellx4185\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone
\clbrdrb\brdrnone \clbrdrr\brdrnone
\cltxlrtb\clftsWidth3\clwWidth360\clshdrawnil \cellx4545\clvertalt\clbrdrt\brdrnone
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone
\cltxlrtb\clftsWidth3\clwWidth3870\clshdrawnil \cellx8415\row }\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\hyphpar0\faauto\rin0\lin0\itap0
\li0\ri0\nowidctlpar\tx0\tx634\tx1958\tx2592\tx3916\tx4550\tx5874\tx6508\wrapdefaul
t\hyphpar0\faauto\rin0\lin0\itap0 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0
\fs22\cf1\insrsid4789940\charrsid4789940 ANS:\tab D}{\rtlch\fcs1 \af0\afs2
\ltrch\fcs0 \fs2\cf1\insrsid4789940\charrsid4789940
{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\insrsid4789940\charrsid4789940 \tab
2.\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940

\li360\ri0\keep\nowidctlpar\wrapdefault\hyphpar0\faauto\rin0\lin360\itap0
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Organizarea
contabilitatii de gestiune este influentata de o serie de factori cum ar fi:
\par
\par \ltrrow}\pard \ltrpar\ql
\f322\cf1\insrsid4789940\charrsid4789940 \tab organizarea proceselor economice,
tehnice \'bai tehnologia aplicata, tipologia costurilor, specificul de activitati ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 specificul de
activitati ;
\cf1\insrsid4789940\charrsid4789940 \tab derularea proceselor economice;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab tehnologia
existenta ;
\fs22\cf1\insrsid4789940\charrsid4789940 ANS:\tab A}{\rtlch\fcs1 \af0\afs2

\li360\ri0\keep\nowidctlpar\tx900\wrapdefault\hyphpar0\faauto\rin0\lin360\itap0
{\rtlch\fcs1 \af322 \ltrch\fcs0 \f322\cf1\insrsid4789940\charrsid4789940 Factorii
de organizare ai contabilitatii de gestiune \'ba
i calculatiei costurilor sunt:
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940
\tx720\tx900\wrapdefault\hyphpar0\faauto\rin0\lin720 {\rtlch\fcs1 \af322
\ltrch\fcs0 \f322\cf1\insrsid4789940\charrsid4789940 \tab tipul \'ba}
i modul de organizare al activitatii, gradul de automatizare;
360\li720\ri0\keep\nowidctlpar\intbl\tx720\tx900\wrapdefault\hyphpar0\faauto\rin0\l
in720 {\rtlch\fcs1 \af322 \ltrch\fcs0 \f322\cf1\insrsid4789940\charrsid4789940 \tab
profilul \'ba
i marimea intreprinderii, tehnologiile de fabricatie, derularea proceselor
economice, structura productiei;
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab structura de productie ,
tehnologia existenta, bugetele pe tipuri de activitati, profilul intreprinderii;
{\rtlch\fcs1 \af322 \ltrch\fcs0 \f322\cf1\insrsid4789940\charrsid4789940 \tab tipul
\'ba
i modul de organizare al activitatii, structura de productie, profilul \'bai
m\'e3rimea intreprinderii, tehnologiile de fabrica\'feie, grad de
mecanizare, automatizare;
4.\tab }{\rtlch\fcs1 \af322 \ltrch\fcs0
\f322\cf1\insrsid4789940\charrsid4789940 Contabilitatea de gestiune reprezinta
instrumentul eficient al activitatii manageriale \'bai are drept scop:
\ltrch\fcs0 \f322\cf1\insrsid4789940\charrsid4789940 \tab analiza \'bai controlul
costurilor ;
evidentierea, calculul, analiza, controlul costurilor \'ba
i a rezultatelor analitice ;
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab analiza rezultatelor analitice
;
in720 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab
evidentierea costurilor;
\fs22\cf1\insrsid4789940\charrsid4789940 ANS:\tab C}{\rtlch\fcs1 \af0\afs2

{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Obiectivul
fundamental al contabilitatii de gestiune este:
\par
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab obt}{\rtlch\fcs1 \af322
\ltrch\fcs0 \f322\cf1\insrsid4789940\charrsid4789940
inerea unor informatii exacte, clare, ce permit perfectionarea caracteristicilor
functionale ale intreprinderii \'bai elaborarea de previziuni ;
delimitarea cheltuielilor \'een variabile \'ba
i fixe, elaborarea de previziuni ;
b.\cell }\pard \ltrpar\ql \fi-360\li720\ri0\keep\nowidctlpar\intbl
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab determinarea unor indicatori}
{\rtlch\fcs1 \af322 \ltrch\fcs0 \f322\cf1\insrsid4789940\charrsid4789940 de
analiza \'ba
i obtinerea de informatii exacte;
elaborarea de costuri previzionale ;
{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\insrsid4789940\charrsid4789940 \tab }
{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0
\b\fs22\cf1\insrsid4789940\charrsid4789940 6.\tab }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0
\b\cf1\insrsid4789940\charrsid4789940
{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 Organizarea
contabilitatii de gestiune poate fi realizata dupa urmatoarele concepte:
\par
{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \b\fs22\cf1\insrsid4789940\charrsid4789940
\tx720\tx900\wrapdefault\hyphpar0\faauto\rin0\lin720 {\rtlch\fcs1 \ab\af0
\ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 \tab integrata ;
\b\fs22\cf1\insrsid4789940\charrsid4789940 \cell }\pard \ltrpar\ql
\b\fs22\cf1\insrsid4789940\charrsid4789940 c.\cell }\pard \ltrpar\qj \fi-
in720 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 \tab
disociata cu utilizarea conturilor;
ustright\rin0\lin0 {\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0
\b\fs22\cf1\insrsid4789940\charrsid4789940 \trowd
\ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 \tab disociata cu si fara
utilizarea conturilor ;
\b\fs22\cf1\insrsid4789940\charrsid4789940 d.\cell }\pard \ltrpar\qj \fi-
mixta ;
\b\fs22\cf1\insrsid4789940\charrsid4789940 \trowd \irow1\irowband1\lastrow
t\hyphpar0\faauto\rin0\lin0\itap0 {\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0
\b\fs22\cf1\insrsid4789940\charrsid4789940 ANS:\tab B}{\rtlch\fcs1 \ab\af0\afs2
\ltrch\fcs0 \b\fs2\cf1\insrsid4789940\charrsid4789940

{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Dupa componenta
sau omogenitatea continutului lor cheltuielile se clasifica in:
\par
a.\cell }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940
cheltuieli de baza si cheltuieli de deservire ;}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0
\fs22\cf1\insrsid4789940\charrsid4789940 \cell c.\cell }\pard \ltrpar\qj
\li360\ri0\keep\nowidctlpar\intbl\tx900\wrapdefault\hyphpar0\faauto\rin0\lin360
{\rtlch\fcs1 \af0
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 cheltuieli simple si cheltuieli
complexe ;
b.\cell }\pard \ltrpar\qj \li360\ri0\keep\nowidctlpar\intbl
\cf1\insrsid4789940\charrsid4789940 cheltuieli directe si cheltuieli indirecte ;
\cell }\pard \ltrpar\qj
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 cheltuieli
variabile si cheltuieli fixe;

{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Dupa modul de
individualizare pe purtatorii de costuri cheltuielile se clasifica in:
\par
a.\cell }\pard \ltrpar\qj \li360\ri0\keep\nowidctlpar\intbl
\cf1\insrsid4789940\charrsid4789940 cheltuieli de exploatare, financiare si
extraordinare;
monoelementare si cheltuieli polielementare;
\cf1\insrsid4789940\charrsid4789940 cheltuieli fixe, variabile si invariabile;
{\rtlch\fcs1 \af322 \ltrch\fcs0 \f322\cf1\insrsid4789940\charrsid4789940 cheltuieli
directe \'bai cheltuieli indirecte;

{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Dupa modul de
includere in componenta costului cheltuielile se impart in:
\par
\cf1\insrsid4789940\charrsid4789940 cheltuieli de exploatare, financiare si
extraordinare ;
variabile, fixe si de capacitate;
\cf1\insrsid4789940\charrsid4789940 cheltuieli neincorporabile, incorporabile si
supletive ;
de baz\'e3, de deservire si complexe ;
\fs22\cf1\insrsid4789940\charrsid4789940 ANS:\tab B}{\rtlch\fcs1 \af0\afs2
\cf1\insrsid4789940\charrsid4789940
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Cheltuielile
simple sunt definite ca fiind:
\par
\cf1\insrsid4789940\charrsid4789940 cheltuieli cu un continut eterogen, ce pot fi
descompuse \'een elemente constitutive;
\cell }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 cheltuieli
ce nu au legatura cu procesul de productie;}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0
\fs22\cf1\insrsid4789940\charrsid4789940 \cell }\pard \ltrpar
\ql
\fs22\cf1\insrsid4789940\charrsid4789940 \trowd \irow0\irowband0\ltrrow
\ts11\trgaph45\trleft-
\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone
\cellx315\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone
\ltrrow}\pard \ltrpar\ql
\li0\ri0\keep\nowidctlpar\intbl\wrapdefault\hyphpar0\faauto\rin0\lin0 {
\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\insrsid4789940\charrsid4789940 b.\cell
}\pard \ltrpar\qj
{\rtlch\fcs1 \af322 \ltrch\fcs0 \f322\cf1\insrsid4789940\charrsid4789940
cheltuieli f\'e3r\'e3 de care procesul de productie nu poate avea lo}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 c;
\cell }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 cheltuieli
cu un continut omogen, care nu pot fi descompuse in elemente constitutive;}
{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\insrsid4789940\charrsid4789940 \cell
}\pard \ltrpar\ql
\fs22\cf1\insrsid4789940\charrsid4789940 \trowd \irow1\irowband1\lastrow \ltrrow
\cellx8415\row }\pard \ltrpar\ql
\li0\ri0\nowidctlpar\wrapdefault\hyphpar0\faauto\rin0\lin0\itap0 {\rtlch\fcs1
\af0\afs2 \ltrch\fcs0 \fs2\cf1\insrsid4789940\charrsid4789940
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Contabilitatea de
gestiune este acea ramura a contabilitatii care:
\par
\cf1\insrsid4789940\charrsid4789940 inregistreaza in conturi operatiile privind
preturile ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 inregistreaza in
conturi operatiile privind costurile ;
\cf1\insrsid4789940\charrsid4789940 inregistreaza in conturi operatiile privind
rentabilitatea ;
inregistreaza in conturi veniturile \'bai cheltuielile entitatii;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Contabilitatea de
gestiune are drept caracteristica, printre altele:
\par
\cf1\insrsid4789940\charrsid4789940 caracterul public;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 aplicarea
reglementarilor sociale fundamentale;
b.\cell }\pard \ltrpar\qj
\li0\ri0\keep\nowidctlpar\intbl\tx0\wrapdefault\hyphpar0\faauto\rin0\lin0 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 repartizarea
rezultatului brut;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 dependenta de
dimensiunile firmei.
\cf1\insrsid4789940\charrsid4789940 Din punct de vedere al incadrarii cheltuielilor
in costul de productie exista\~:
\par
\cf1\insrsid4789940\charrsid4789940 cheltuieli deductibile si cheltuieli
nedeductibile ;
incorporabile si cheltuieli neincorporabile\~;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 cheltuieli de
productie si cheltuieli comerciale ;
fixe \'bai cheltuieli variabile;
\cf1\insrsid4789940\charrsid4789940 Din punct de vedere al comportamentului fata de
volumul fizic costurile se clasifica in:
\par
\cf1\insrsid4789940\charrsid4789940 costuri directe si costuri fixe ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 costuri fixe si
costuri variabile ;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 costuri variabile
si costuri indirecte (de regie) ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 costuri
recunoscute si costuri nerecunoscute de societate;
\b\fs22\cf1\insrsid4789940\charrsid4789940 15.\tab }{\rtlch\fcs1 \ab\af0
\ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 Sub aspectul colectarii
cheltuielilor si calculatiei costurilor, perioada de gestiune coincide cu:
\par
a.\cell }\pard \ltrpar
\qj \li0\ri0\keep\nowidctlpar\intbl\wrapdefault\hyphpar0\faauto\rin0\lin0
{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 durata
ciclului de fabricatie;
\b\fs22\cf1\insrsid4789940\charrsid4789940 \cell c.\cell }\pard \ltrpar\qj
\li0\ri0\keep\nowidctlpar\intbl
\tx1080\wrapdefault\hyphpar0\faauto\rin0\lin0 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0
\b\cf1\insrsid4789940\charrsid4789940 este variabila in raport cu durata ciclului
de fabricatie;
\li0\ri0\sa200\sl276\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0
\b\fs22\cf1\insrsid4789940\charrsid4789940 \trowd \irow0\irowband0\ltrrow
\ltrrow}\trowd \irow1\irowband1\lastrow \ltrrow
45\trftsWidth1\trftsWidthA3\trwWidthA4230\trpaddl45\trpaddr45\trpaddfl3\trpaddfr3\t
blind0\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth360\clshdrawnil
\ltrpar\ql \li0\ri0\keep\nowidctlpar\intbl\wrapdefault\hyphpar0\faauto\rin0\lin0
{\rtlch\fcs1
\ab\af0\afs22 \ltrch\fcs0 \b\fs22\cf1\insrsid4789940\charrsid4789940 b.\cell }\pard
\ltrpar\qj \li0\ri0\keep\nowidctlpar\intbl\wrapdefault\hyphpar0\faauto\rin0\lin0
{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 un an
calendaristic
\~;
\b\fs22\cf1\insrsid4789940\charrsid4789940 \trowd \irow1\irowband1\lastrow \ltrrow
\cf1\insrsid4789940\charrsid4789940 Privita ca un rezultat concret material,
productia confera contabilitatii de gestiune notiunea de:
\par
\ltrpar
a.\cell }\pard \ltrpar\qj
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 produse finite;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 semifabricate;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 produse reziduale;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 purtatori de
costuri;
630\li0\ri0\keep\nowidctlpar\tx0\tx720\wrapdefault\hyphpar0\faauto\rin0\lin0\itap0
\cf1\insrsid4789940\charrsid4789940 Locurile de costuri sunt subdiviziuni bine
delimitate la nivelul carora obligatoriu\~:
\par
\cf1\insrsid4789940\charrsid4789940 se intocmeste un bilant;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 se intocmesc
calculatii de cost;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 se intocmeste
balanta de verificare;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 se repartizeaza
rezultatele financiare;
\cf1\insrsid4789940\charrsid4789940 Organizarea contabilitatii de gestiune
presupune un ansamblu de activitati desfasurate de o intreprindere in scopul:
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 A) determinarii
profitului impozabil;
\par B) realizarii unui sistem informational eficient privind calculul costului;
\par C) precizarii mijloacelor necesare executarii lucrarilor de intocmire a
situatiilor financiare;
\par D) analizei activitatii desfasurate, privind elaborarea, urmarirea si
controlul bugetelor de costuri (cheltuielilor);
\par
\cf1\insrsid4789940\charrsid4789940 A+B;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 C+D;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 B+C;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 B+D;
\cf1\insrsid4789940\charrsid4789940 Din punct de vedere al comportamentului fata de
volumul fizic costurile se clasifica in\~:
\par
\cf1\insrsid4789940\charrsid4789940 costuri directe si costuri fixe ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 costuri fixe si
costuri variabile ;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 costuri variabile
si costuri indirecte (de regie) ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 costuri
recunoscute si costuri nerecunoscute de societate;
\cf1\insrsid4789940\charrsid4789940 Din punct de vedere al incadrarii cheltuielilor
in costul de productie exista\~:
\cf1\insrsid4789940\charrsid4789940 cheltuieli deductibile si cheltuieli
nedeductibile ;
incorporabile si cheltuieli neincorporabile ;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 cheltuieli de
productie si cheltuieli comerciale ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 cheltuieli fixe
si cheltuieli variabile;
\cf1\insrsid4789940\charrsid4789940 Pentru a deveni element de cost, consumurile de
valori trebuie sa fie exprimate obligatoriu:
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 in forma
cantitativa\~;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 in forma
baneasca\~;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 cantitativ-
valoric;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 prin intermediul
unui bon de consum;
\cf1\insrsid4789940\charrsid4789940 Obiectivul dominant al contabilitatii de
gestiune este reprezentat de\~:
\par
\cf1\insrsid4789940\charrsid4789940 determinarea indicatorilor de eficienta ai
gestiunii;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 elaborarea
bugetelor pe feluri de activitati urmarirea si controlul acestora;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 calculatia
costurilor;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 punerea la
dispozitia conducerii a informatiilor necesare luarii deciziilor;
\cf1\insrsid4789940\charrsid4789940 In contextul bugetatarii cheltuielilor
indirecte acestea sunt denumite cheltuieli ale centrelor de analiza si au ca
scop\~:
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 A) elaborarea
bugetului de venituri si cheltuieli;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 B) determinarea
costului subactivitatii\~;
\par C) permit calcularea costurilor prestabilite ale unei unitati de lucru pe
baza careia se face repartizarea acestora asupra produselor ce urmeaza a se
realiza\~;
\par D) sunt un instrument de control al cheltuielilor unui centru prin compararea
previziunilor cu reali\~zarile;
\par
\cf1\insrsid4789940\charrsid4789940 \tab A+B ;
40 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab B+D;
\cf1\insrsid4789940\charrsid4789940 \tab C+D ;
40 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab A+C ;
\cf1\insrsid4789940\charrsid4789940 Prin purtatori de costuri se inteleg\~:
\par
\cf1\insrsid4789940\charrsid4789940 produsele, sectiile de productie, atelierele;
produsele, lucrarile, serviciile ca rezultat concret, material al activiatii de
productie;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 sectoarele de
cheltuieli, anexele, magaziile;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 materiile prime,
marfurile, salariile;
\cf1\insrsid4789940\charrsid4789940 In costul de productie nu se includ:
\par
a.\cell }\pard \ltrpar\ql \li0\ri0\keep\nowidctlpar\intbl
\cf1\insrsid4789940\charrsid4789940 cheltuieli cu manopera directa\~;
\cell }\pard \ltrpar\ql
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 cheltuieli cu
impozitul pe profit;
b.\cell }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940
cheltuieli cu asigurarile si protectia sociala;}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0
\fs22\cf1\insrsid4789940\charrsid4789940 \cell d.\cell }\pard \ltrpar\ql
{\rtlch\fcs1 \af0
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 cheltuieli cu consumurile
materiale;
\cf1\insrsid4789940\charrsid4789940 Contabilitatea de gestiune are drept
caracteristica, printre altele\~:
\par
\cf1\insrsid4789940\charrsid4789940 caracterul public;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 aplicarea
reglementarilor sociale fundamentale;
rezultatului brut;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 dependenta de
dimensiunile firmei;
\ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 Cheltuielile directe sunt
definite ca fiind :
\par
\b\cf1\insrsid4789940\charrsid4789940 cheltuieli ce prezinta un caracter comun
factorilor care le-au generat;
\b\fs22\cf1\insrsid4789940\charrsid4789940 c.\cell }\pard \ltrpar\qj
{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940
cheltuieli care apar ca urmare a consumului de factori de productie ocazionali;
\b\cf1\insrsid4789940\charrsid4789940 cheltuieli ce se pot identifica pe factorii
care le-au generat;
\b\fs22\cf1\insrsid4789940\charrsid4789940 d.\cell }\pard \ltrpar\qj
cheltuieli care raman constante fata de modificarea volumului fizic al productiei;
\b\fs22\cf1\insrsid4789940\charrsid4789940 \tab 28.\tab }{\rtlch\fcs1 \ab\af322
\ltrch\fcs0
\b\f322\cf1\insrsid4789940\charrsid4789940 Costul mediu reprezint\'e3:
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940
\b\cf1\insrsid4789940\charrsid4789940 marimea raportului de cost necesar pentru
producerea unei unitati suplimentare de bunuri economice;
\b\fs22\cf1\insrsid4789940\charrsid4789940 c.\cell }{\rtlch\fcs1 \ab\af0
\ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 costul pe unitatea de bun
economic;}{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0
\b\fs22\cf1\insrsid4789940\charrsid4789940 \cell
}\pard \ltrpar\ql
\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \b\fs22\cf1\insrsid4789940\charrsid4789940
costul stabilit inaintea desfasurarii fenomenelor sau proceselor economice;
{\rtlch\fcs1 \ab\af322 \ltrch\fcs0 \b\f322\cf1\insrsid4789940\charrsid4789940
costul care incorporeaz\'e3
numai o}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940
parte a cheltuielilor;
\b\fs22\cf1\insrsid4789940\charrsid4789940 ANS:\tab C}{\rtlch\fcs1 \ab\af0\afs2
\cf1\insrsid4789940\charrsid4789940 Stabiliti care din urmatoarele formulari
reprezinta etape metodologice in organizarea contabilitatii de gestiune si a
calculatiei costurilor:
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 A) stabilirea
organelor;
\par B) alegerea metodei de calculatie;
\par C) elaborarea bugetelor pe tipuri de activitati;
\par D) stabilirea perioadei de executare a lucrarilor;
\par E) decontarea productiei;
\par
\tx720\tx1440\wrapdefault\hyphpar0\faauto\rin0\lin720 {\rtlch\fcs1 \af0 \ltrch\fcs0
\cf1\insrsid4789940\charrsid4789940 \tab A+B+C ;
360\li720\ri0\keep\nowidctlpar\intbl\tx720\tx1440\wrapdefault\hyphpar0\faauto\rin0\
lin720 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab A+B+D
;
\cf1\insrsid4789940\charrsid4789940 \tab C+D+E ;
360\li720\ri0\keep\nowidctlpar\intbl\tx720\tx1440\wrapdefault\hyphpar0\faauto\rin0\
lin720 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab
A+C+E;
\f322\cf1\insrsid4789940\charrsid4789940 La baza stabilirii metodei de
calcula\'feie stau o serie de factori \'bai anume:
\cf1\insrsid4789940\charrsid4789940 productia, elaborarea antecalculatiilor,
obiectivele conducerii;
fundamentarea deciziilor economice viitoare, sezonalitatea productiei, elaborarea
calculatiilor de buget;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 pretul, strategia
activitatii, perioada de calculatie a costurilor;
\cell }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 productia
ce se va fabrica, sezonalitatea acesteia, strategia activitatii, obiectivele
conducerii;}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0
\fs22\cf1\insrsid4789940\charrsid4789940 \cell
}\pard \ltrpar\ql
\cf1\insrsid4789940\charrsid4789940 Dupa raportul dintre momentul elaborarii
calculatiilor si perioada in care se deruleaza fenomenele si procesele economice,
calculatiile pot fi:
\par
\cf1\insrsid4789940\charrsid4789940 antecalculatii si calculatii efective ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 calculatii
periodice si antecalculatii ;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 calculatii totale
si postcalculatii;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 calculatii
partiale si calculatii efective ;
\cf1\insrsid4789940\charrsid4789940 Din principiile organizarii contabilitatii de
gestiune fac parte:
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 A) principiul
continuitatii activitatii;
\par }{\rtlch\fcs1 \af322 \ltrch\fcs0 \f322\cf1\insrsid4789940\charrsid4789940 B)
principiul delimitarii in timp \'e3 cheltuielilor;
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 C)
principiul independentei exercitiului;
\par D) principiul delimitarii cheltuielilor intre productia finita si cea in curs
de executie;
\par
\cf1\insrsid4789940\charrsid4789940 A+B;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 C+D;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 B+C;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 B+D;
\cf1\insrsid4789940\charrsid4789940 Din categoria metodelor clasice de calculatie a
costurilor fac parte:
\par
\cf1\insrsid4789940\charrsid4789940 metoda globala, metoda G.P., metoda
standard \endash cost;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 metoda pe
comenzi, metoda plan-efectiv, metoda standard-cost;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 metoda T.H.M.,
metoda pe faze, metoda A.B.C.;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 metoda globala,
metoda pe faze, metoda pe comenzi;
\cf1\insrsid4789940\charrsid4789940 Din categoria metodelor moderne de calculatie a
costurilor fac parte:
\par
\cf1\insrsid4789940\charrsid4789940 metoda globala, metoda T.H.M., metoda pe faze ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 metoda pe faze,
metoda T.H.M., metoda A.B.C.;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 metoda standard-
cost, metoda plan-efectiv, metoda G.P. ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 metoda T.H.M.,
metoda G.P., metoda pe comenzi ;
\cf1\insrsid4789940\charrsid4789940 Din categoria procedeelor de repartizare a
cheltuielilor indirecte face parte urmatorul procedeu:
\par
\cf1\insrsid4789940\charrsid4789940 procedeul celor mai mici patrate;
\cell }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 procedeul
suplimentarii in forma clasica;}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0
{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\insrsid4789940\charrsid4789940 \trowd
\irow0\irowband0\ltrrow
}\pard \ltrpar\qj
procedeul analitic;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 procedeul
diviziunii simple;
\cf1\insrsid4789940\charrsid4789940 Procedeul suplimentarii sub forma cifrelor
relative de structura face parte din categoria:
\par
\cf1\insrsid4789940\charrsid4789940 procedeelor de delimitare a cheltuielilor de
productie in variabile si fixe;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 procedeelor de
calcul al costului pe unitatea de produs;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 procedeelor de
calcul al costurilor privind productia de fabricatie interdependenta;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 procedeelor de
repartizare a cheltuielior indirecte;
Procedeul coeficientilor de echivalenta presupune parcurgerea unor etape de lucru.
Care dintre etapele de mai jos nu corespund?
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 A)\tab decontarea
cheltuielilor efective;
\par B)\tab stabilirea produsului etalon;
\par C)\tab alegerea parametrilor de echivalenta;
\par D)\tab separarea cheltuielilor cu productia neterminata;
\par E)\tab determinarea coeficientilor de echivalenta;
\par F)\tab exprimarea productiei \'een unitati de echivalenta si determinarea
costului pe unitatea de produs.
\par
\cf1\insrsid4789940\charrsid4789940 \tab A+C;
360\li780\ri0\keep\nowidctlpar\intbl\tx0\tx780\wrapdefault\hyphpar0\faauto\rin0\lin
780 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab C+E;
\cf1\insrsid4789940\charrsid4789940 \tab E+F;
360\li780\ri0\keep\nowidctlpar\intbl\tx0\tx780\wrapdefault\hyphpar0\faauto\rin0\lin
780 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab A+D;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 La determinarea
costului unitar in cazul productiei sorto-dimensionale se utilizeaza:
\par
\cf1\insrsid4789940\charrsid4789940 \tab procedeul suplimentarii;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab procedeul
diviziunii simple;
\cf1\insrsid4789940\charrsid4789940 \tab procedeul cantitativ;
coeficientilor de echivalenta;
Procedeul coeficientilor de echivalenta se utilizeaza pentru determinarea costului
unitar in cazul in care din procesul de productie rezulta:
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 A)\tab produse
sorto-dimensionale;
\par B)\tab produse secundare;
\par C)\tab produse principale, fara productie secundara;
\par D)\tab produse \'een curs de executie;
\par
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab A+D;
\cf1\insrsid4789940\charrsid4789940 \tab A+C ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab B+C ;
Repartizarea cheltuielilor indirecte pe tipuri de activitati, pe zone de
cheltuieli, pe purtatori de costuri se relizeaza prin:
\par
\cf1\insrsid4789940\charrsid4789940 \tab procedeul diviziunii simple;
celor mai mici patrate;
\f322\cf1\insrsid4789940\charrsid4789940 \tab procedeul punctelor de maxim \'bai de
minim;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab forma
clasica a procedeului suplimentarii.
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Prin intermediul
conturilor de gestiune se realizeaza:
\tx720\wrapdefault\hyphpar0\faauto\rin0\lin720 {\rtlch\fcs1 \ab\af322
\ltrch\fcs0 \b\f322\cf1\insrsid4789940\charrsid4789940 \tab inregistrarea \'bai
controlul productiei ;
{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 \tab
preluarea cheltuielilor din contabilitatea financiara in contabilitatea de
gestiune, ordonarea lor in vederea determinarii costului efectiv de productie,
decontarii, a determinarii abaterilor ;
\b\cf1\insrsid4789940\charrsid4789940 \tab preluarea cheltuielilor din
contabilitatea financiara in contabilitatea de gestiune ;
transferul cheltuielilor din contabilitatea financiara in contabilitatea de
gestiune;
Preluarea cheltuielilor din contabilitatea financiara in contabilitatea de gestiune
se realizeaza prin:
\par
\cf1\insrsid4789940\charrsid4789940 \tab situatii centralizatoare;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab tabloul de
conversie;
\cf1\insrsid4789940\charrsid4789940 \tab antecalculatii;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab fisa
postcalcul;
{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 Din punct de
vedere al calculatiei costurilor, perioada de gestiune coincide cu:
\par
\b\cf1\insrsid4789940\charrsid4789940 \tab durata ciclului de fabricatie;
{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 \tab luna
calendaristica;

\b\cf1\insrsid4789940\charrsid4789940 \tab luna, trimestru, an;
{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 \tab an de
gestiune;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Centrele
operationale de analiza a costurilor pot fi:
\par
\cf1\insrsid4789940\charrsid4789940 locuri de cheltuieli;
{\rtlch\fcs1 \af322 \ltrch\fcs0 \f322\cf1\insrsid4789940\charrsid4789940 \tab
principale \'bai auxiliare;
\cf1\insrsid4789940\charrsid4789940 \tab centre de profit;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab centre
auxiliare.
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Procedeul
suplimentarii \'een varianta clasica presupune:
\par
\cf1\insrsid4789940\charrsid4789940 \tab determinarea coeficientilor de
suplimentare;
{\rtlch\fcs1 \af322 \ltrch\fcs0 \f322\cf1\insrsid4789940\charrsid4789940 \tab
stabilirea bazei de repartizare, determinarea coeficien\'fe
ilor de suplimentare , calculul cotei par\'fei a cheltuielilor indirecte;
\cf1\insrsid4789940\charrsid4789940 \tab stabilirea bazei de repartizare;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab nicio
varianta nu este corecta;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Relatia }
{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0 \f1\fs20\cf1\insrsid13592171\charrsid4789940
{\pict{\*\picprop\shplid1025{\sp{\sn shapeType}{\sv 75}}{\sp{\sn fFlipH}{\sv 0}}
{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}
{\sp{\sn fLayoutInCell}{\sv 1}}}
\
picscalex100\picscaley100\piccropl0\piccropr0\piccropt0\piccropb0\picw1940\pich1870
\picwgoal1100\pichgoal1060\wmetafile8\bliptag2000064793\blipupi-827{\*\blipuid
773691191cff07dbd4851074bdd9733d}
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00000000050000000c02a006e0061200000026060f001a00ffffffff000010000000c0ffffffb3fffff
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547970650000000208000000fa0200001000000000000000040000002d01000005000000140240024e0
305000000130240029e061c000000fb02c0fd00000000
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0000e5791c000000fb0220ff0000000000009001000000020002001053796d626f6c0000dc0b0a57a0f
1120088a9f37791a9f3772030f577ea0b66cf04000000
2d01020004000000f001010008000000320a1c060b04010000003d791c000000fb0280fe00000000000
09001000000020002001053796d626f6c0000dd0b0af4
a0f1120088a9f37791a9f3772030f577ea0b66cf040000002d01010004000000f001020008000000320
aa0021002010000003d791c000000fb0220ff00000000
00009001010000000402001054696d6573204e657720526f6d616e0088a9f37791a9f3772030f577ea0
b66cf040000002d01020004000000f001010008000000
320a2703f903010000006e7908000000320a1c06b703010000006a7908000000320a0d050f060100000
06a7908000000320ad3012a05010000006a7908000000
320a00032f01010000006a791c000000fb0280fe0000000000009001010000000402001054696d65732
04e657720526f6d616e0088a9f37791a9f3772030f577
ea0b66cf040000002d01010004000000f001020008000000320aad04270501000000627908000000320
a7301420401000000627908000000320aa00246000100
000050791c000000fb0220ff0000000000009001000000000402001054696d6573204e657720526f6d6
16e0088a9f37791a9f3772030f577ea0b66cf04000000
2d01020004000000f001010008000000320a1c067a040100000031790a00000026060f000a00fffffff
f0100000000001c000000fb021000070000000000bc02000000000102022253797374656d00cfea0b66
cf00000a0021008a010000000001000000bcf31200040000002d01010004000000f0010200030000000
000}}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 exprima:
\par
\cf1\insrsid4789940\charrsid4789940 \tab determinarea cotei parti de cheltuieli
indirecte de repartizat;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab determinarea
bazei de repatizare;
\cf1\insrsid4789940\charrsid4789940 \tab determinarea ponderii bazei de repartizare
a fiecarui obiect de calculatie, in totalul bazelor de repartizat;
coeficientilor de suplimentare;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Relatia de calcul
}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0
\f1\fs20\cf1\insrsid13592171\charrsid4789940 {\pict{\*\picprop\shplid1026{\sp{\sn
shapeType}{\sv 75}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}
{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}
\
picscalex100\picscaley100\piccropl0\piccropr0\piccropt0\piccropb0\picw318\pich607\p
icwgoal180\pichgoal344\wmetafile8\bliptag182861603\blipupi2284{\*\blipuid
0ae63f231dfe61845615cf7534cb360a}
01000900000351000000000012000000000005000000090200000000050000000201010000000500000
00102ffffff00050000002e0118000000050000000b02
00000000050000000c02200220011200000026060f001a00ffffffff000010000000c0ffffffa6fffff
fe0000000c60100000b00000026060f000c004d61746854797065000050000a00000026060f000a00ff
ffffff010000000000030000000000}}{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0
\
\picwgoal1560\pichgoal1320\wmetafile8\bliptag1445563872\blipupi-44{\*\blipuid
56298de03c2ea01f44643ea673217240}
0100090000034802000003001c000000000005000000090200000000050000000201010000000500000
00102ffffff00050000002e0118000000050000000b02
00000000050000000c024008c0091200000026060f001a00ffffffff000010000000c0ffffffbffffff
f80090000ff0700000b00000026060f000c004d617468
547970650000e0011c000000fb0205fee300000000009001000000020002001053796d626f6c0000890
c0a1290ef120088a9f37791a9f3772030f577b30966fd
040000002d01000008000000320a700258060100000028791c000000fb0205fee300000000009001000
000020002001053796d626f6c0000510c0a9b90ef1200
88a9f37791a9f3772030f577b30966fd040000002d01010004000000f001000008000000320a7002500
801000000297908000000fa0200001000000000000000
040000002d01000005000000140220044204050000001302200479091c000000fb02c0fd00000000000
09001000000020002001053796d626f6c0000890c0a13
a0f1120088a9f37791a9f3772030f577b30966fd040000002d01020004000000f001010008000000320
ae606590401000000e57908000000320acb0291040100
0000e5791c000000fb0220ff0000000000009001000000020002001053796d626f6c0000510c0a9ca0f
1120088a9f37791a9f3772030f577b30966fd04000000
2d01010004000000f001020008000000320afc07e804010000003d7908000000320ae10320050100000
03d791c000000fb0280fe000000000000900100000002
0002001053796d626f6c0000890c0a14a0f1120088a9f37791a9f3772030f577b30966fd040000002d0
1020004000000f001010008000000320a8d06df070100
0000b47908000000320a80040403010000003d791c000000fb0220ff000000000000900101000000040
2001054696d6573204e657720526f6d616e0088a9f377
91a9f3772030f577b30966fd040000002d01010004000000f001020008000000320a0705ed040100000
06e7908000000320afc07910401000000747908000000
320aec002505010000006e7908000000320ae103c9040100000074791c000000fb0280fe00000000000
09001010000000402001054696d6573204e657720526f
6d616e0088a9f37791a9f3772030f577b30966fd040000002d01020004000000f001010008000000320
a8d06e70801000000747908000000320a8d0639060100
0000787908000000320a7202ae0801000000747908000000320a7202e20602000000787909000000320
a80042e0003000000436876651c000000fb0220ff0000
000000009001000000000402001054696d6573204e657720526f6d616e0088a9f37791a9f3772030f57
7b30966fd040000002d01010004000000f00102000800
0000320afc07570501000000316808000000320ae105080701000000326808000000320ae1038f05010
0000031680a00000026060f000a00ffffffff01000000
00001c000000fb021000070000000000bc02000000000102022253797374656d00fdb30966fd00000a0
021008a010000000002000000bcf31200040000002d01020004000000f0010100030000000000}}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 simbolizeaza:
\par
\cf1\insrsid4789940\charrsid4789940 \tab determinarea cheltuielilor variabile;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 abaterea
volumului productiei si a cheltuielilor;
\cf1\insrsid4789940\charrsid4789940 \tab determinarea cheltuielilor variabile
unitare \'een cazul procedeului celor mai mici patrate;
cheltuielilor standard pentru o perioada viitoare;
Parametrii tehnici de echivalenta in cazul utilizarii procedeului coeficientilor de
echivalenta pot fi:
\par
\cf1\insrsid4789940\charrsid4789940 \tab expresia valorica a consumurilor;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab timpul de
prelucrare;
\cf1\insrsid4789940\charrsid4789940 \tab cantitatile de materie prima si greutatea
acestora;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab
cantitatea de materie prima incorporata, greutatea, lungimea produselor, timpul de
prelucrare .
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Varianta
coeficientilor de echivalenta complecsi se deosebeste de varianta simpla prin:
\par
\cf1\insrsid4789940\charrsid4789940 \tab nu exista deosebiri;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 numarul
parametrilor de echivalare;
\cf1\insrsid4789940\charrsid4789940 \tab etapele de calculatie;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab utilizarea
coeficientilor diferentiati;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Costul de
productie, din punct de vedere practic este:
\par
\cf1\insrsid4789940\charrsid4789940 \tab expresia valorica a consumurilor materiale
sau financiare;
expresia cheltuielilor operationale preluate din contabilitatea financiara;
\f322\cf1\insrsid4789940\charrsid4789940 \tab expresia valorica a consumurilor de
munca vie \'bai materializata efectuate \'een scopul obtinerii unui produs,
lucrare, serviciu;

{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab expresia
consumurilor de desfacere;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Repartizarea
cheltuielilor indirecte ridica o serie de probleme legate de:
\par
\cf1\insrsid4789940\charrsid4789940 \tab criteriul de repartizare in functie de
specificul de activitati;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab natura
cheltuielilor inregistrate;
\cf1\insrsid4789940\charrsid4789940 \tab perioada de raportare;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab specificul
de activitati;
La determinarea costului unitar in functie de specificul tehnologic, se utilizeaza
procedee specifice. Care dintre cele de mai jos sunt eronate?
\par
\cf1\insrsid4789940\charrsid4789940 \tab procedeul cantitativ;
diviziunii simple;
\cf1\insrsid4789940\charrsid4789940 \tab procedeul suplimentarii;
coeficientilor de echivalenta;
diviziunii simple poate fi utilizat in cadrul unitatilor patrimoniale:
\par
\cf1\insrsid4789940\charrsid4789940 \tab numai independent;}{\rtlch\fcs1 \af0\afs22
\ltrch\fcs0 \fs22\cf1\insrsid4789940\charrsid4789940 \cell }\pard \ltrpar
c.\cell }\pard \ltrpar\qj \fi-360\li720\ri0\keep\nowidctlpar\intbl
\cf1\insrsid4789940\charrsid4789940 \tab numai impreuna cu procedeul coeficientilor
de echivalenta;
\f322\cf1\insrsid4789940\charrsid4789940 \tab independent \'bai in combinatie cu
alte procedee;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab numai
impreuna cu procedeul celor mai mici patrate;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Variantele
coeficientilor de echivalenta se deosebesc intre ele prin:
\par
\cf1\insrsid4789940\charrsid4789940 \tab determinarea costului efectiv;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab modul de
calcul;
\cf1\insrsid4789940\charrsid4789940 \tab determinarea costului unei unitati
echivalente;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab parametrii
de echivalare;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Cheltuielile
directe de productie sunt cheltuielile care:
\par
\cf1\insrsid4789940\charrsid4789940 \tab se regasesc numai in contabilitatea
financiara;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab sunt
conventional-constante;
\cf1\insrsid4789940\charrsid4789940 \tab se identifica pe obiecte de calculatie;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab nu se
identifica pe produse, lucrari;
{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 \'cen
debitul contului 922\'94Cheltuielile activitatii de productie\'94 se inregistreaza:
\par
\b\cf1\insrsid4789940\charrsid4789940 \tab cheltuielile cu salariile directe;
cheltuielile cu salariile indirecte;
\b\cf1\insrsid4789940\charrsid4789940 \tab cheltuielile cu materialele auxiliare;
{\rtlch\fcs1 \ab\af322 \ltrch\fcs0 \b\f322\cf1\insrsid4789940\charrsid4789940 \tab
cheltuielile directe \'bai indirecte privind producerea utilitatilor tehnologice;
\b\fs22\cf1\insrsid4789940\charrsid4789940 ANS:\tab D}{\rtlch\fcs1 \ab\af0\afs2
\ltrch\fcs0
{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 \'cen
debitul contului 925 \'84Cheltuieli de desfacere\'94 se inregistreaza:
\par
\b\cf1\insrsid4789940\charrsid4789940 \tab cheltuielile de manipulare, depozitare ;
cheltuieli ale personalului auxiliar ;
\b\cf1\insrsid4789940\charrsid4789940 \tab cheltuielile de desfacere,
cheltuieli ale personalului din reteaua de desfacere ;
\b\fs22\cf1\insrsid4789940\charrsid4789940 ANS:\tab A}{\rtlch\fcs1 \ab\af0\afs2
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Coordonatele
costului unitar sunt:
\par
\cf1\insrsid4789940\charrsid4789940 \tab productia care a generat aceste cheltuieli
;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab cheltuieli
de productie;
\cf1\insrsid4789940\charrsid4789940 \tab cheltuielile de productie si desfacere ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab cheltuieli
directe si indirecte ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Contul
901 \'84Decontari interne privind cheltuielile\'94 se utilizeaza pentru:
\par
\cf1\insrsid4789940\charrsid4789940 evidenta cheltuielilor activitatii de baza ;
evidenta decontarilor interne privind cheltuielilor activitatii de baza \'bai
auxiliare, cheltuielile indirecte de productie, cheltuieli general}{\rtlch\fcs1
\af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 e si de desfacere ;
\f322\cf1\insrsid4789940\charrsid4789940 evidenta cheltuielilor activitatii de baza
\'bai auxiliare ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 evidentierea
serviciilor prestate;
902 \'84Decontari interne privind productia obtinuta\'94 se utilizeaza pentru:
\par
\cf1\insrsid4789940\charrsid4789940 \tab evidenta decontarilor interne privind
costul productiei obtinute in cursul lunii la pret prestabilit ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab evidentierea
decontarilor interne ;
\cf1\insrsid4789940\charrsid4789940 \tab evidentierea prestatiilor reciproce;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab evidentierea
diferentelor de pret ;
921 \'84Cheltuielile activitatii de baza\'94 se dezvolta analitic pe:
\par
\cf1\insrsid4789940\charrsid4789940 sectii si articole de calculatii ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 obiecte de
calculatie, articole de calculatie;
\cf1\insrsid4789940\charrsid4789940 sectii si obiecte de calculatie, articole de
calculatie ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 nu se dezvolta
analitic ;
933 \'84Costul productiei in curs de executie\'94 se dezvolta analitic pe:
\par
\cf1\insrsid4789940\charrsid4789940 elemente primare de cheltuieli si obiecte de
calculatie ;
calculatie ;
\cf1\insrsid4789940\charrsid4789940 articole de calculatie si obiecte de calculatie
;
calculatie si sectii;
931 \'84Costul productiei obtinute\'94 se dezvolta analitic pe:
\par
\cf1\insrsid4789940\charrsid4789940 \tab obiecte de calculatie ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab articole de
calculatie si obiecte de calculatie ;
\cf1\insrsid4789940\charrsid4789940 \tab sectii, obiecte de calculatie;
calculatie ;
924 \'84Cheltuieli generale de administratie\'94 se dezvolta analitic pe:
\par
\cf1\insrsid4789940\charrsid4789940 \tab elemente primare de cheltuieli ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 articole de
cheltuieli ale sectorului administrativ ;
\cf1\insrsid4789940\charrsid4789940 \tab elemente primare de cheltuieli si articole
de calculatie ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab sectii si
obiecte de calculatie;
923 \'84Cheltuieli indirecte de productie\'94 se dezvolta analitic pe:
\par
\cf1\insrsid4789940\charrsid4789940 \tab sectii, articole de cheltuieli indirecte ;
cheltuieli indirecte ;
\cf1\insrsid4789940\charrsid4789940 \tab sectii;
{\rtlch\fcs1 \af322 \ltrch\fcs0 \f322\cf1\insrsid4789940\charrsid4789940 \tab nu se
dezvolt\'e3 analitic ;
901 \'84Decontari interne privind cheltuielile\'94 se debiteaza:
\par
\cf1\insrsid4789940\charrsid4789940 \tab la inceputul lunii cu costul efectiv al
productiei finite ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab la finele
lunii cu costul efectiv al productiei finite;
\cf1\insrsid4789940\charrsid4789940 \tab la finele lunii cu costul efectiv al
productiei finite, al productiei in curs ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab la finele
lunii cu costul efectiv al productiei in curs ;
921 \'84Cheltuielile activitatii de baza\'94 se crediteaza la finele lunii cu:
\par
\cf1\insrsid4789940\charrsid4789940 \tab costul efectiv al productiei obtinute si
al productiei in curs ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab costul
efectiv al productiei in curs ;
\cf1\insrsid4789940\charrsid4789940 \tab costul prestabilit al productiei;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab costul
efectiv al productiei obtinute ;
923 \'84Cheltuieli indirecte de productie\'94 se utilizeaza pentru :
\par
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab evidenta cheltuielilor
indirecte ale societatii ;
evidenta cheltuielilor cu \'eentretinerea \'ba}{\rtlch\fcs1
\af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 i functionarea utilajelor, a
cheltuielilor generale ale sectiilor ;
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab evidenta cheltuielilor
generale de administratie ;
evidenta cheltuielilor cu intretinerea si functionarea utilajelor;

Din punctul de vedere al rolului purtatorilor de costuri in diversele faze ale
procesului de formare purtatorii de costuri pot fi:
\par
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab finali;
finali \'bai intermediari;
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab intermediari;
in720 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab nu
influenteaza fazele procesului de formare;
{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 Locurile de
costuri pot fi:
\par
\ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 \tab centre de cost, profit,
venit sau responsabiltate ;
centre de profit ;
\ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 \tab locuri de cheltuieli;
centre de venit ;

\li360\ri0\keep\nowidctlpar\tx900\tx1620\wrapdefault\hyphpar0\faauto\rin0\lin360\it
ap0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Calculatiile
totale se mai \'eent\'e2lnesc sub denumirea de :
\par
\tx720\tx900\tx1620\wrapdefault\hyphpar0\faauto\rin0\lin720 {\rtlch\fcs1 \af0
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab calculatii simple;
360\li720\ri0\keep\nowidctlpar\intbl\tx720\tx900\tx1620\wrapdefault\hyphpar0\faauto
\rin0\lin720 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab
calculatii complete;
\tx720\tx900\tx1620\wrapdefault\hyphpar0\faauto\rin0\lin720 {\rtlch\fcs1 \af0
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab calculatii complexe;
360\li720\ri0\keep\nowidctlpar\intbl\tx720\tx900\tx1620\wrapdefault\hyphpar0\faauto
\rin0\lin720 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab
calculatii diverse;
\ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940
{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 Unitatile de
calculatie pot fi:
\par
\ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 \tab conventionale;
fizice;
\ltrch\fcs0 \b\f322\cf1\insrsid4789940\charrsid4789940 \tab naturale \'bai
conventionale;
naturale;
\ltrch\fcs0
{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 Procedeul
celor mai mici patrate are la baza relatia de tip liniar ce exista intre:
\par
\ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 \tab cheltuielile comericale si
volumul productiei;
cheltuielile indirecte si volumul productiei;
\ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 \tab cheltuielie fixe si volumul
productiei;
cheltuielile de p
roductie si volumul productiei;
Potrivit procedeului coeficientilor de echivalenta, stabilirea coeficientilor de
echivalenta simpli se face \'een functie de:
\par
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab timpul de munca;
in720 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab pretul
de vanzare si timpul de munca;
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab valoarea materiei prime si
pret de vanzare;
criteriile de echivalere ale productiei , valorii materiei prime, cantatatii de
materie prima consumata, tip de munca, pret de vanzare pe sortiment;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Obiectivul
fundamental al contabilitatii de gestiune este:
\par
\cf1\insrsid4789940\charrsid4789940 \tab
obtinerea unor informatii exacte, clare, ce permit perfectionarea caracteristilor
functionale ale intreprinderii si elaborarea de previziuni;
360\li1440\ri0\keep\nowidctlpar\intbl\tx900\tx1440\wrapdefault\hyphpar0\faauto\rin0
\lin1440 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab
delimitarea cheltuielilor in variabile si fixe;
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab determinarea unor indicatori
de analiza;
elaborarea de costuri previzionale;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Costul de
productie este:
\par
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab expresia consumurilor
financiare;
instrument de planificare;
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab expresia consumurilor
materiale;
instrument de masura, reglare, control al activitatii;
La determinarea costului se iau in consideratie o serie de cheltuieli care sunt
considerate cheltuieli incorporabile, cum ar fi:
\par
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab cheltuieli extraordinare;
cheltuieli cu sponsorizarile;
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab cheltuieli cu diferentele de
curs valutar;
cheltuieli cu materii prime, materiale \'bai cu personalul;

Organizarea contabilitatii de gestiune poate fi realizata dup\'e3
urmatoarele concepte:
\tx1440\wrapdefault\hyphpar0\faauto\rin0\lin1440 {\rtlch\fcs1 \ab\af0
\ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 \tab integrata;
\lin1440 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940
\tab
disociata cu utilizarea conturilor;
\ltrch\fcs0 \b\f322\cf1\insrsid4789940\charrsid4789940 \tab disociata cu \'bai fara
utilizarea conturilor;
\lin1440 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940
\tab mixta;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Determinarea si
inregistrarea diferentelor de pret se realizeaza prin intermediul:
\par
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab contului 901;
conturilor 931 si 903;
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab conturilor 902 si 921;
contului 902 si reflectarea diferentelor prin contul 903;
Cum se inregistreaza in contabilitatea de gestiune diferentele dintre costul de de
sectie \'ba}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 i
costul complet,cunoscandu-se cheltuielile generale ale intreprinderii:
\par
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab 921 = 924;
in720 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab 902 =
%
924
\par 925
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab 921 = 925;
in720 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab 933 =
901;
cheltuielilor indirecte presupune cunoasterea:
\par
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab sistemului repartizarii in
functie de specificul de activitati;
perioadei pentru care se repartizeaza;
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab cheltuielile generale
inregistrate;
specificului de activitati;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Repart
izarea cheltuielilor indirecte pe tipuri de activitati, pe purtatorii de costuri se
realizeaza prin:
\par
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab procedeul cantitativ;
procedeul celor mai mici patrate;
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab procedeul suplimentarii;
procedeul punctelor de maxim \'bai de minim;
Volumul productiei neterminate ramane constant la finele perioadei de gestiune, in
cazul:
\par
\ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 \tab productiei de serie;
productiei de serie si individuale;
\ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 \tab productiei individuale;
productiei de masa;
\ltrch\fcs0
Evaluarea productiei neterminate din punct de vedere cantitativ se realizeaza prin
inventariere:
\par
\ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 \tab pe faze de prelucrare a
materiei prime, pe tipul de piese si operatii ;
global ;
\ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 \tab in baza volumului normal de
manopera;
pe faze succesive de prelucrare a materiei prim ;
Determinarea costului unitar in cazul productiei sorto-dimensionale se realizeaza
prin procedeul:
\par
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab punctelor de maxim si de minim
;
coeficientilor de echivalenta ;
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab cantitativ ;
suplimentarii,varianta clasica;
\ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 Bugetele flexibile presupun:
\ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 \tab
existenta unor cheltuieli variabile indirecte strans legate de valoarea productiei
si a unor cheltuieli constante la nivelul cheltuielilor fixe ;
existenta unor cheltuieli variabile directe si a unor cheltuieli fixe constante ;
\ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 \tab existenta unor cheltuieli
variabile independente si a unor cheltuieli fixe;
cheltuieli variabile si fixe independente de volumul productiei ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Urmatoarea
formula de calcul }{\rtlch\fcs1 \af1\afs20 \ltrch\fcs0
\
\picwgoal1120\pichgoal1020\wmetafile8\bliptag-1390832135\blipupi-856{\*\blipuid
ad1995f94172e4d02f17bc8ddee75efa}
010009000003a801000003001c000000000005000000090200000000050000000201010000000500000
00102ffffff00050000002e0118000000050000000b02
00000000050000000c02600600071200000026060f001a00ffffffff000010000000c0ffffffb8fffff
fc0060000180600000b00000026060f000c004d617468
547970650000000208000000fa0200001000000000000000040000002d0100000500000014020002880
30500000013020002ad061c000000fb02c0fd00000000
00009001000000020002001053796d626f6c0000b5090aef40f1120088a9f37791a9f3772030f577a80
966b0040000002d01010008000000320ac6049f030100
0000e5791c000000fb0220ff0000000000009001000000020002001053796d626f6c0000a6090a1040f
1120088a9f37791a9f3772030f577a80966b004000000
2d01020004000000f001010008000000320adc054504010000003d791c000000fb0280fe00000000000
09001000000020002001053796d626f6c0000b5090af0
40f1120088a9f37791a9f3772030f577a80966b0040000002d01010004000000f001020008000000320
a60024a02010000003d791c000000fb0220ff00000000
00009001010000000402001054696d6573204e657720526f6d616e0088a9f37791a9f3772030f577a80
966b0040000002d01020004000000f001010008000000
320ae7023304010000006e7908000000320adc05f103010000006a791c000000fb0280fe00000000000
09001010000000402001054696d6573204e657720526f
6d616e0088a9f37791a9f3772030f577a80966b0040000002d01010004000000f001020008000000320
a6d04610502000000626a09000000320a6e01e2030300
00004368726508000000320a60024600020000004b731c000000fb0220ff00000000000090010000000
00402001054696d6573204e657720526f6d616e0088a9
f37791a9f3772030f577a80966b0040000002d01020004000000f001010008000000320adc05b404010
0000031730a00000026060f000a00ffffffff01000000
00001c000000fb021000070000000000bc02000000000102022253797374656d00b0a80966b000000a0
021008a0100000000010000005cf31200040000002d01010004000000f0010200030000000000}}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 este specifica:
\par
\cf1\insrsid4789940\charrsid4789940 procedeului celor mai mici patrate;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 procedeului
cifrelor de echivalenta;
\cf1\insrsid4789940\charrsid4789940 procedeului suplimentarii sub forma cifrelor
relative de structura;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 procedeului
suplimentarii in forma clasica;
diviziunii simple face parte din:
\par
\cf1\insrsid4789940\charrsid4789940 procedeele de repartizare a cheltuielilor
indirecte;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 procedeele de
delimitare a cheltuielilor in variabile si fixe;
\cf1\insrsid4789940\charrsid4789940 procedeele de calcul al costului pe unitatea de
produs;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 procedeele de
calcul al costurilor privind productia de fabricatie interdependenta;

{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Din categoria
procedeelor de delimitare a cheltuielilor in variabile si fixe fac parte:
\par A) procedeul celor mai mici patrate;

\par B) procedeul calculatiilor iterative;
\par C) procedeul cifrelor de echivalenta;
\par D) procedeul punctelor de maxim si de minim;
\par E) procedeul analitic;
\par
\cf1\insrsid4789940\charrsid4789940 A+B+C;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 C+D+E;
\cf1\insrsid4789940\charrsid4789940 B+C+D;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 A+D+E;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Care din
urmatoarele etape nu este specifica procedeului cifrelor de echivalenta?
\par
\cf1\insrsid4789940\charrsid4789940 stabilirea produsului etalon ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 alegerea unui
parametru tehnico \endash economic de echivalare;
\cf1\insrsid4789940\charrsid4789940 determinarea costului produsului secundar
pornind de la pretul de valorificare ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 calcularea
costului unitar al fiecarei unitati naturale de produs ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Indicatorii
planificati ai costurilor se determina cu ajutorul:
\par
\cf1\insrsid4789940\charrsid4789940 postcalculatiilor ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 costului efectiv
unitar;
\cf1\insrsid4789940\charrsid4789940 antecalculatiilor ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 indicatorilor de
lichiditate ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Indicatorii
efectivi se determina cu ajutorul:
\par
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 postcalculatiilor
;
\cf1\insrsid4789940\charrsid4789940 costului efectiv unitar ;
gestiune;
\cf1\insrsid4789940\charrsid4789940 Intre metodele de calculatie a costurilor care
elaboreaza antecalculatii se afla:
\par
\cf1\insrsid4789940\charrsid4789940 metoda standard-cost ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 metoda ABC ;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 metoda globala;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 metoda pe comenzi
;
\ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 Una din metodele de calculatie
care nu are drept referential purtatorul de cost este:
\par
\b\cf1\insrsid4789940\charrsid4789940 metoda pe comenzi ;
{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 metoda ABC ;
\b\cf1\insrsid4789940\charrsid4789940 metoda globala ;
{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 metoda pe
faze;
\cf1\insrsid4789940\charrsid4789940 Cantitativ productia in curs de executie se
stabileste:
\par
\cf1\insrsid4789940\charrsid4789940 prin inventariere la locurile de munca;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 din balanta de
verificare analitica lunara;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 din fisele de
magazie ale gestionarilor;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 din
centralizatoarele cu materialele consumate;
\cf1\insrsid4789940\charrsid4789940 Metoda globala de calculatie a costurilor
presupune:
\par
\cf1\insrsid4789940\charrsid4789940 fabricarea unui singur produs;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 inexistenta
semifabricatelor din productia proprie;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 productie de masa
deosebit de diversificata;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 toate
cheltuielile de productie sunt considerate indirecte;
\cf1\insrsid4789940\charrsid4789940 Metoda globala de calculatie a costurilor
presupune:
\par
\cf1\insrsid4789940\charrsid4789940 toate cheltuielile de productie sunt
considerate indirecte ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 o productie in
curs de executie se modifica de la o perioada la alta;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 toate cheltuielile
de productie sunt considerate directe ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 se ia in calcul
numai productia in curs de executie exprimata fizic ;
\cf1\insrsid4789940\charrsid4789940 In cadrul metodei de calculatie pe faze nu este
necesara una din urmatoarele probleme metodologice:
\par
\cf1\insrsid4789940\charrsid4789940 delimitarea fazelor de calculatie a costurilor;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 delimitarea
costului semifabricatelor pe faze;
delimitarea cheltuielilor deductibile de cele nedeductibile fiscal;}{\rtlch\fcs1
\af0\afs22 \ltrch\fcs0 \fs22\cf1\insrsid4789940\charrsid4789940 \cell
d.\cell }\pard \ltrpar\qj
costului de productie pe produse obtinute in aceeasi faza;
\cf1\insrsid4789940\charrsid4789940 Cheltuielile directe de productie sunt, de
regula, cheltuieli care:
\par
\cf1\insrsid4789940\charrsid4789940 raman constante cu modificarea volumului fizic
al productiei fabricate;
d.\cell }\pard \ltrpar\qj \li0\ri0\keep\nowidctlpar\intbl
\cf1\insrsid4789940\charrsid4789940 nu se regasesc in contabilitatea de gestiune ci
numai in contabilitatea financiara;
\cell }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1
}\pard \ltrpar\qj
nu se pot identifica pe produse, lucrari, servicii in momentul efectuarii lor;
e.\cell }\pard \ltrpar\qj \li0\ri0\keep\nowidctlpar\intbl
\cf1\insrsid4789940\charrsid4789940 se identifica pe obiecte de calculatie in
momentul efectuarii lor.
\ltrrow
}\trowd \irow2\irowband2\lastrow \ltrrow\ts11\trgaph45\trleft-
\ltrpar
c.\cell }\pard \ltrpar\qj
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 nu se includ in
costul produselor obtinute;
\irow2\irowband2\lastrow \ltrrow
\fs22\cf1\insrsid4789940\charrsid4789940 ANS:\tab E}{\rtlch\fcs1 \af0\afs2
\cf1\insrsid4789940\charrsid4789940 Cheltuielile variabile sunt, de regula,
cheltuieli care:
\par
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 raman relativ
constante cu modificarea volumului fizic al productiei fabricate;
\cf1\insrsid4789940\charrsid4789940 isi modifica nivelul total odata cu trecerea
timpului;
}\pard \ltrpar\qj
nu se pot identifica pe obiecte de calculatie in momentul efectuarii lor;
\cf1\insrsid4789940\charrsid4789940 se refera la o perioada variabila de gestiune.
\ltrrow
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 isi modifica
nivelul total odata cu modificarea volumului fizic al productiei realizate;
\cf1\insrsid4789940\charrsid4789940 Metoda globala de calculatie a costului de
productie se bazeaza pe clasificarea cheltuielilor in:
\par
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 fixe si variabile;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 simple si
complexe;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 directe si
indirecte;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 supletive si
aditionale;
\cf1\insrsid4789940\charrsid4789940 Care clasificare a cheltuielilor de mai jos
este utilizata de catre procedeul suplimentarii de calculatie a costului de
productie?
\par
\cf1\insrsid4789940\charrsid4789940 fixe si variabile;
\cf1\insrsid4789940\charrsid4789940 supletive si aditionale;
}\pard \ltrpar\qj
directe si indirecte;
\cf1\insrsid4789940\charrsid4789940 simple si complexe.
\ltrrow
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 financiare si de
exploatare;
\cf1\insrsid4789940\charrsid4789940 Cheltuielile directe de productie sunt, de
regula, cheltuielile care:
\par
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 raman constante cu
modificarea volumului fizic al productiei fabricate;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 nu se regasesc in
contabilitatea de gestiune ci numai in contabilitatea financiara;

\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 nu se pot
identifica pe produse, lucrari, servicii in momentul efectuarii lor;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 se identifica pe
obiecte de calculatie in momentul efectuarii lor;
\cf1\insrsid4789940\charrsid4789940 Scopul contabilitatii de gestiune este:
\par
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 calculatia si
analiza costurilor;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 evidentierea,
calculatia, analiza si controlul costurilor;}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0
\trowd \irow0\irowband0\ltrrow\ts11\trgaph45\trleft-
\clbrdrr\brdrnone
\cltxlrtb\clftsWidth3\clwWidth3870\clshdrawnil \cellx8415\row \ltrrow}\pard \ltrpar
evidentierea si analiza costurilor;}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0
\fs22\cf1\insrsid4789940\charrsid4789940 \cell d.\cell }\pard \ltrpar\qj
{\rtlch\fcs1 \af0 \ltrch\fcs0
\cf1\insrsid4789940\charrsid4789940 nici un raspuns nu este corect;
\fi720\li0\ri0\sa1\nowidctlpar\wrapdefault\hyphpar0\faauto\rin0\lin0\itap0
\cf1\insrsid4789940\charrsid4789940 Organizarea sistemului informational al
costurilor, dupa metodele clasice, presupune programarea unor etape referitoare la:
\par
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 antecalculatiile
si postcalculatiile ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 postcalculatii si
analiza costurilor;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 antecalculatii,
postcalculatii, controlul si analiza costurilor ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 pragul de
rentabilitate ;
\cf1\insrsid4789940\charrsid4789940 Modelul general de calcul pentru productia de
serie, in cazul metodei pe comenzi, este:
\par
n n n
\par }{\rtlch\fcs1 \af325 \ltrch\fcs0 \f325\cf1\insrsid4789940\charrsid4789940
Ce= \{ \'d3 ( \'d3 ChD - \'d3 ChI ) \} / Q
s=1 d=1 i=1
c.\cell }\pard \ltrpar
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 n
n
\par }{\rtlch\fcs1 \af325 \ltrch\fcs0 \f325\cf1\insrsid4789940\charrsid4789940 Ce=
( \'d3 ChD + \'d3 ChI ) / Q\~;
d=1
{\rtlch\fcs1
\af0\afs22 \ltrch\fcs0 \fs22\cf1\insrsid4789940\charrsid4789940 b.\cell }\pard
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 n n
n
\par }{\rtlch\fcs1 \af325 \ltrch\fcs0 \f325\cf1\insrsid4789940\charrsid4789940 Ce=

\{ \'d3 ( \'d3 ChD + \'d3 ChI ) \}}{\rtlch\fcs1 \af0 \ltrch\fcs0
\cf1\insrsid4789940\charrsid4789940 /Q;
\par s=1 d=1 i=1
\cf1\insrsid4789940\charrsid4789940 Care dintre procedeele specifice contabilitatii
de gestiune enuntate mai jos are ca specific repartizarea cheltuielilor indirecte?
\par
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 procedeul
diviziunii simple;
d.\cell }\pard \ltrpar
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 procedeul valorii
ramase;
}\pard \ltrpar\qj
procedeul suplimentarii;
e.\cell }\pard \ltrpar
reiterarii.
\ltrrow
\ltrpar
c.\cell }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940
procedeul cifrelor de echivalenta;}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0
ustright\rin0\lin0 {\rtlch\fcs1
\af0\afs22 \ltrch\fcs0 \fs22\cf1\insrsid4789940\charrsid4789940 \trowd
\irow2\irowband2\lastrow \ltrrow\ts11\trgaph45\trleft-
blind0\tblindtype3 \clvertalt\clbrdrt\brdrnone
}\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\hyphpar0\faauto\rin0\lin0\itap0
108.\tab }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0
\b\cf1\insrsid4789940\charrsid4789940 In cazul metodei pe faze de calculatie a
costurilor, se poate determina:
\par
\ltrpar
\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 numai cost
total a fazei produsului ;
{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 cost partial
si cost total a produsului ;

\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 numai cost
partial ;
{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 nici un
raspuns nu este corect;
\ltrch\fcs0
\b\cf1\insrsid4789940\charrsid4789940 Care dintre formulele de mai jos este
corecta?
\par
cheltuieli din contabilitatea financiara= cheltuieli din contabilitatea de gestiune
+ cheltuieli neincorporabile \endash cheltuieli supletive ;}{\rtlch\fcs1
\cell }\pard \ltrpar
\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 cheltuieli
din contabilitatea financiara= cheltuieli din contabilitatea de gestiune ;
din contabilitatea financiara= cheltuieli din contabilitatea de gestiune+
cheltuieli neincorporabile;
cheltuieli din contabilitatea financiara = cheltuieli din contabilitatea de
gestiune \endash cheltuieli neincorporabile + cheltuieli supletive\~;
\cf1\insrsid4789940\charrsid4789940 Costul de productie, potrivit reglementarilor
contabile armonizate cu directivele europene, reprezinta:
\par
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 cheltuielile
inregistrate in contabilitatea de gestiune si preluate in contabilitatea financiara
;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 expresia valorica
a consumului de resurse;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 cheltuielile
directe de productie si cota cheltuielilor indirecte de productie, alocate rational
ca fiind legate de fabricatia acestuia ;
\cell }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 nici un
raspuns nu este corect\~;}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0
\cf1\insrsid4789940\charrsid4789940 Ce semnifica inregistrarea contabila:
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 902 = %
\par 9210
\par 9211
\par 9212
\par 9219
\par
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 decontarea
costurilor efective la finele perioadei de gestiune;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 inregistrarea
productiei;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 inregistrarea
diferentelor de pret;
productiei neterminate la inceputul lunii;
\cf1\insrsid4789940\charrsid4789940 Cheltuielile indirecte de productie sunt, de
regula, cheltuieli care\~:
\par
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 nu se includ in
costul produselor obtinute\~;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 sunt efectuate de
catre compartimentele de conducere si administratie a intreprinderii\~;

\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 se colecteaza pe
locuri si perioade de gestiune si se repartizeaza pe produse si servicii\~;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 se identifica pe
obiecte de calculatie in momentul efectuarii lor.
\cf1\insrsid4789940\charrsid4789940 Cheltuielile directe de productie sunt
cheltuielile care de regula:
\par
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 se regasesc numai
in contabilitatea financiara;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 raman constante
cu modificarea volumului fizic al productiei\~;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 se identifica pe
obiecte de calculatie in momentul efectuarii lor;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 nici un raspuns
nu este corect\~;
\cf1\insrsid4789940\charrsid4789940 Inregistrarea contabila de mai jos, semnifica:
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 921=922
\par
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 prestatii
reciproce ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 repartizarea
cheltuielilor activitatii auxiliare ;
colectarea cheltuielilor activitatii auxiliare ;}{\rtlch\fcs1 \af0\afs22
\ltrch\fcs0 \fs22\cf1\insrsid4789940\charrsid4789940 \cell d.\cell }\pard
{\rtlch\fcs1 \af0
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 inregistrarea productiei;
\cf1\insrsid4789940\charrsid4789940 Cheltuielile inregistrate in contabilitatea
financiara si care prin intermediul contabilitatii de gestiune devin costuri se
numesc\~:
\par
directe\~;
fixe\~;
}\pard \ltrpar\qj
cheltuieli indirecte\~;
variabile\~.
\ltrrow
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 cheltuieli
incorporabile\~;
\cf1\insrsid4789940\charrsid4789940 O intreprindere realizeaza doua produse in doua
sectii. Datele de care dispunem sunt:
\clvertalt\clbrdrt\brdrs\brdrw15 \clbrdrl\brdrs\brdrw15 \clbrdrb\brdrs\brdrw15
\clbrdrr\brdrs\brdrw15
\cellx2864\clvertalt\clbrdrt\brdrs\brdrw15 \clbrdrl\brdrs\brdrw15
\clbrdrb\brdrs\brdrw15 \clbrdrr\brdrs\brdrw15
\cellx5806\clvertalt\clbrdrt\brdrs\brdrw15
\clbrdrl\brdrs\brdrw15 \clbrdrb\brdrs\brdrw15 \clbrdrr\brdrs\brdrw15
\cltxlrtb\clftsWidth3\clwWidth2942\clshdrawnil \cellx8748\pard \ltrpar\qj
\cf1\insrsid4789940\charrsid4789940 \cell Sectia 1\cell Sectia 2\cell }\pard
\ltrpar\ql
ustright\rin0\lin0 {\rtlch\fcs1 \af0 \ltrch\fcs0
\cf1\insrsid4789940\charrsid4789940 \trowd
\clbrdrr
\brdrs\brdrw15 \cltxlrtb\clftsWidth3\clwWidth2972\clshdrawnil
\cltxlrtb\clftsWidth3\clwWidth2942\clshdrawnil \cellx5806\clvertalt\clbrdrt
\brdrs\brdrw15 \clbrdrl\brdrs\brdrw15 \clbrdrb\brdrs\brdrw15 \clbrdrr\brdrs\brdrw15
\cltxlrtb\clftsWidth3\clwWidth2942\clshdrawnil \cellx8748\row \ltrrow}\pard
{\rtlch\fcs1
\af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Cheltuieli indirecte\cell 20
000\cell 18 000\cell }\pard \ltrpar\ql
\clbrdrr
{\rtlch\fcs1
\af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Baze de repartizare\cell 4
000\cell 6 000\cell }\pard \ltrpar\ql
\clbrdrr
{\rtlch\fcs1
\af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 A\cell 2 500\cell 3
500\cell }\pard \ltrpar\ql
\clbrdrr
{\rtlch\fcs1
\af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 B\cell 1 500\cell 2
\cf1\insrsid4789940\charrsid4789940 \trowd \irow4\irowband4\lastrow
\clbrdrr\brdrs\brdrw15 \cltxlrtb\clftsWidth3\clwWidth2972\clshdrawnil
\cltxlrtb\clftsWidth3\clwWidth2942\clshdrawnil \cellx5806\clvertalt
\clbrdrt\brdrs\brdrw15 \clbrdrl\brdrs\brdrw15 \clbrdrb\brdrs\brdrw15
\cellx8748\row }\pard \ltrpar\qj
\li0\ri0\keep\nowidctlpar\wrapdefault\hyphpar0\faauto\rin0\lin0\itap0 {\rtlch\fcs1
\af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Care sunt cheltuieli indirecte
de productie reaprtizate si cum se reflecta in contabilitatea de gestiune?
\par
\ltrpar
\cf1\insrsid4789940\charrsid4789940 \tab % = 923 20.000
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 921 A\tab 14.000
\fi720\li0\ri0\keep\nowidctlpar\intbl\tx1785\wrapdefault\hyphpar0\faauto\rin0\lin0
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 921 B\tab 6.000
\cf1\insrsid4789940\charrsid4789940 \tab % = 923 38.000
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 921
A\tab 25.000
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 921 B
13.000
{\rtlch\fcs1
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 % = 923 38.000
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 921 A\tab
23.000
\par 921 B\tab 15.000
\par
\cf1\insrsid4789940\charrsid4789940 Potrivit normelor contabile romanesti,
contul \'93903\'94 \'93Decontari interne privind diferentele de pret\'94, poate
functiona astfel:
\par
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 903 = 921;
c.\cell }\pard \ltrpar\qj \li0\ri0\keep\nowidctlpar\intbl
\cf1\insrsid4789940\charrsid4789940 903 = 902.
{\rtlch\fcs1
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 923= 903;
\cf1\insrsid4789940\charrsid4789940 Fluxul de informatii dintre contabilitatea de
gestiune si contabilitatea financiara se refera la:
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 informatii despre
trezorerie;
\cf1\insrsid4789940\charrsid4789940 informatii despre actionari;
}\pard \ltrpar\qj
informatii despre costuri;
\cf1\insrsid4789940\charrsid4789940 informatii despre provizioane.
\ltrrow
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 informatii despre
terti;
\cf1\insrsid4789940\charrsid4789940 O societate comerciala prezinta potrivit
nomenclatorului de fabricatie 3 produse pentru care se cunosc:
\cf1\insrsid4789940\charrsid4789940 Produsul \cell Cost variabil unitar u.m.\cell
Pret de vanzare u.m.\cell }\pard \ltrpar\ql
ustright\rin0\lin0 {\rtlch\fcs1 \af0
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \trowd
\clvertalt\clbrdrt\brdrs\brdrw15 \clbrdrl\brdrs\brdrw15 \clbrdrb
\brdrs\brdrw15 \clbrdrr\brdrs\brdrw15
\cltxlrtb\clftsWidth3\clwWidth2556\clshdrawnil \cellx3518
\cellx5700\row \ltrrow}\pard \ltrpar
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 A\cell 200 \cell
300\cell }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \trowd
\clbrdrb\brdrs\brdrw15 \clbrdrr
\brdrs\brdrw15 \cltxlrtb\clftsWidth3\clwWidth2182\clshdrawnil \cellx5700\row
\ltrrow}\pard \ltrpar\qj
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 B\cell 150\cell
\cf1\insrsid4789940\charrsid4789940 \trowd \irow2\irowband2\ltrrow
\brdrs\brdrw15 \cltxlrtb\clftsWidth3\clwWidth2182\clshdrawnil \cellx5700\row
\ltrrow}\pard \ltrpar\qj
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 C\cell 300\cell
\cf1\insrsid4789940\charrsid4789940 \trowd \irow3\irowband3\lastrow \ltrrow
\brdrs\brdrw15 \cltxlrtb\clftsWidth3\clwWidth2182\clshdrawnil \cellx5700\row }\pard
\ltrpar\qj \li0\ri0\keep\nowidctlpar\wrapdefault\hyphpar0\faauto\rin0\lin0\itap0
\par Daca se decide pastrarea unui singur produs in fabricatie, potrivit metodei
direct-costing, acesta va fi:
\par
\ltrpar
a.\cell C\cell c.\cell B\cell }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1
{\rtlch\fcs1
\af0\afs22 \ltrch\fcs0 \fs22\cf1\insrsid4789940\charrsid4789940 b.\cell
A\cell }\pard \ltrpar\ql
\cellx4185\row }\pard \ltrpar
\ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 Potrivit normelor contabile
romanesti, contul 933 \'93Costul productiei in curs de executie\'94, poate
functiona:
\par
\ltrpar
\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 933=925;
\b\fs22\cf1\insrsid4789940\charrsid4789940 \cell c.\cell }\pard \ltrpar
{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 933=921.
{\rtlch\fcs1
{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 933=922;
\cf1\insrsid4789940\charrsid4789940 Unul dintre principiile calculatiei costurilor
este\~:
\par
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 principiul
delimitarii cheltuielilor de exploatare de cele financiare\~;
d.\cell }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940
principiul separarii cheltuielilor productive de cele parazitare (neproductive)\~;}
}\pard \ltrpar\qj
principiul continuitatii activitatii\~;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 principiul
concentrarii calculatiei costurilor intr-un singur departament.
\ltrrow
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 principiul
necompensarii profiturilor conjuncturale cu pierderi ocazionale\~;
\cf1\insrsid4789940\charrsid4789940 In debitul contului 921 \'ab\~Cheltuielile
activitatii de baza\~\'bb - metoda globala se inregistreaza\~:
\par
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 diferentele de
pr\'eat aferente activitatii de baza\~;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 cheltuielile
subactivitatii de baza\~;
}\pard \ltrpar\qj
cheltuielile cu materiile prime si materialele\~;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 costul productiei
in curs de executie de la sfarsitul lunii.
\ltrrow
\ltrpar
standard ale productiei de baza obtinute\~;
\cf1\insrsid4789940\charrsid4789940 Organizarea postcalculatiilor presupune
respectarea unor etape metodologice, cum ar fi:
\par
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 colectarea
cheltuielilor de productie, decontarea livrarilor, a serviciilor, etc.;
cheltuielilor indirecte si a cheltuielilor generale de productie\~;
{\rtlch\fcs1
colectarea cheltuielilor de productie, decontarea livrarilor, repartizarea
cheltuielilor indirecte, repartizarea cheltuielilor de desfacere si determinarea
costului efectiv;
\cf1\insrsid4789940\charrsid4789940 Contabilitatea de gestiune si calculatia
costurilor este disciplina contabila care printre altele\~:
\par
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 inregistreaza in
conturi informatii privind costurile de productie\~;
conturi operatiile privind vanzarea produselor\~;
}\pard \ltrpar\qj
inregistreaza in bilant informatii privind costurile de productie\~;
contul de profit si pierdere informatii despre costurile de productie.
\ltrrow
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 inregistreaza in
conturi operatiile privind cumpararea produselor\~;
\cf1\insrsid4789940\charrsid4789940 In functie de modul de participare la crearea
de valori noi, cheltuielile de productie se clasifica in\~:
\par
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 fixe si
variabile\~;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 directe si in
directe\~;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 simple si
complexe\~;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 productive si
neproductive.
\cf1\insrsid4789940\charrsid4789940 Se dau urmatoarele informatii\~: 1.cheltuieli
cu materii prime\~; 2.cheltuieli cu diferentele de curs valutar\~; 3.costul de
subactivitate\~
; 4.cheltuieli cu salariile si accesoriile la salarii ale personalului direct
productiv\~; 5.cheltuieli cu dobanzile aferente unui credit contratctat pentru
productia cu ciclu lung de fabricatie\~; 6.cheltuieli cu amenzile si penalitatile\~
; 7.cheltuieli privid cedarea activelor. Se cere sa se proiecteze care dintre
cheltuielile mentionate sunt incorporabile si neincorporabile in costul de
productie.
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Cheltuieli
incorporabile Cheltuieli neincorporabile
\par
\tqc\tx5040\wrapdefault\hyphpar0\faauto\rin0\lin0 {\rtlch\fcs1 \af0 \ltrch\fcs0
\par 1+4+7 2+3+5+6\~;
\li0\ri0\keep\nowidctlpar\intbl\tqc\tx5040\wrapdefault\hyphpar0\faauto\rin0\lin0
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 2+3+5
1+4+6+7\~;
\tqc\tx5040\wrapdefault\hyphpar0\faauto\rin0\lin0 {\rtlch\fcs1 \af0 \ltrch\fcs0
\cf1\insrsid4789940\charrsid4789940 1+4+5 2+3+6+7\~;
\li0\ri0\keep\nowidctlpar\intbl\tqc\tx5040\wrapdefault\hyphpar0\faauto\rin0\lin0
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 2+4+5
1+3+6+7\~;
\cf1\insrsid4789940\charrsid4789940 In conceptia metodei globale de calculare a
costurilor, colectarea costurilor de productie se realizeaza:
\par
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 nu are loc
colectarea costurilor de productie;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 in mai multe
conturi de cheltuieli.
{\rtlch\fcs1
intr-un singur cont de cheltuieli, corespunzator unui loc de cheltuiala;
\cf1\insrsid4789940\charrsid4789940 In categoria cheltuielilor supletive se pot
inscrie\~:
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 remuneratia
personalului de conducere\~;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 remuneratia
personalului tehnico-administrativ\~;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 remuneratia
paronului care nu are calitatea de salariat, remuneratia capitalurilor proprii\~;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 amenzile si
penalitatile\~.
\cf1\insrsid4789940\charrsid4789940 Abaterile de\~la costul standard reprezinta\~:
\par
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 economii sau
depasiri fata de costul efectiv al productiei\~;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 economii sau
depasiri fata de costurile standard aferente productiei fabricate\~;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 economii fata de
costul perioadei\~precedente ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 economii fata de
costul efectiv al perioadei curente;
\ltrch\fcs0
\b\cf1\insrsid4789940\charrsid4789940 In conceptia metodei pe faze de fabricatie,
notiune de faza de calculatie, reprezinta:
\par
{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 expresia
tehnico-economica a fazei de productie;
{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 locul de
cheltuiala.
{\rtlch\fcs1
diviziune a procesului de productie;
\cf1\insrsid4789940\charrsid4789940 Procedeul punctelor de minim si de maxim este
un procedeu de separatie a cheltuielilor de productie in cheltuieli\~:
\par
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 simple si
complexe\~;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 fixe si
variabile\~;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 incorporabile si
neincorporabile\~;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 de exploatare,
financiare si extraordinare.
\cf1\insrsid4789940\charrsid4789940 Procedeul de delimitare a cheltuielilor de
productie in variabile si fixe care utilizeaza abaterile de productie si de
cheltuieli pentru calculul cheltuielilor variabile unitare este intitulat\~:
\par
suplimentarii;
indicilor de echivalenta;
punctelor de maxim si de minim;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 procedeul celor
mai mici patrate;
\cf1\insrsid4789940\charrsid4789940 Potrivit normelor contabile romanesti,
contul \'93922\'94 \'93Cheltuieli activitati auxiliare\'94, poate functiona
analitic:
\par
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 921 = 922 ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 921= 933 ;
{\rtlch\fcs1
\ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 Obiectul calculatiei costurilor,
in cazul metodei pe comenzi de fabricatie, il reprezinta:
\par
\ltrpar
\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 productia
individuala;
{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 fazele de
fabricatie.
{\rtlch\fcs1
comanda in raport de care se calculeaza cheltuielilor directe si se repartizeaza
cheltuielilor indirecte;
\cf1\insrsid4789940\charrsid4789940 Decontarea cheltuielilor efective se realizeaza
in contabilitatea de gestiune prin intermediul relatiei:
\par
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 902=921;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 903=931.
{\rtlch\fcs1
\cf1\insrsid4789940\charrsid4789940 Cheltuielile variabile sunt de regula
cheltuieli care:
\par
\ltrpar
isi modifica nivelul in functie de modificarile volumului fizic al productiei;}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 nu pot fi
identificate.
{\rtlch\fcs1
raman constante pe parcursul perioadei de gestiune;
\cf1\insrsid4789940\charrsid4789940 Inregistrarea contabila 331=711, din
contabilitatea financiara, corespunde inregistrarii din contabilitatea de gestiune:
\par
\ltrpar
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 902=921;
{\rtlch\fcs1
\cf1\insrsid4789940\charrsid4789940 Unul dintre procedeele de calcul al costului pe
unitatea de produs (unitar) se numeste:
\ltrpar
suplimentarii\~;
diviziunii simple\~;
punctelor de maxim si de minim\~;
mai mici patrate\~.
\cf1\insrsid4789940\charrsid4789940 Metoda globala de calculatie a costurilor are
la baza clasificarea cheltuielilor in:
\par
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 simple si
complexe;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 fixe si
variabile\~;
{\rtlch\fcs1
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 directe si
indirecte;
\cf1\insrsid4789940\charrsid4789940 Potrivit normelor contabile romanesti, contul
923 \'93Cheltuieli de productie\'94, poate functiona:
\par
\ltrpar
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 923 =901;
{\rtlch\fcs1
\cf1\insrsid4789940\charrsid4789940 Procedeul de delimitare a cheltuielilor de
productie in variabile si fixe care utilizeaza maximul si minimul de productie si
de cheltuieli pentru calculul cheltuielilor variabile unitare este intitulat\~:
\par
\ltrpar
suplimentarii\~;
d.\cell }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940
procedeul celor mai mici patrate\~;}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0
\af0\afs22 \ltrch\fcs0 \fs22\cf1\insrsid4789940\charrsid4789940 \trowd
\cellx4185\clvertalt\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone
\cltxlrtb\clftsWidth3\clwWidth3870\clshdrawnil \cellx8415\row \ltrrow
}\pard \ltrpar\ql
b.\cell }\pard \ltrpar
punctelor de maxim si de minim\~;
punctelor de minim si de maxim.
\ltrrow
\ltrpar
diviziunii simple\~;
\cf1\insrsid4789940\charrsid4789940 Unul dintre procedeele de calcul al costului
pe unitatea de produs utilizat in cazul in care toate produsele obtinute simultan
sau cel putin majoritatea sunt considerate produse principale, se numeste:
\par
\ltrpar
suplimentarii\~;
mai mici patrate;
}\pard \ltrpar\qj
procedeul punctelor de maxim si de minim\~;
punctelor de minim si de maxim ;
\ltrrow
\ltrpar
indicilor de echivalenta ;
\cf1\insrsid4789940\charrsid4789940 In debitul contului 921 \'93Cheltuielile
activitatii de baza\'94 se inregistreaza:
\par
\ltrpar
standard de productie;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 diferente de
pret.
{\rtlch\fcs1
cheltuieli cu materii prime, materiale;
\cf1\insrsid4789940\charrsid4789940 Cheltuielile fixe sunt de regula cheltuieli
care:
\par
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 se modifica odata
cu modificarile volumului productiei;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 sunt fixe
indiferent de timpul de lucru\~;
{\rtlch\fcs1
raman constante chiar daca se modifica volumul fizic al productiei;
\cf1\insrsid4789940\charrsid4789940 Dupa numarul parametrilor, indicii de
echivalenta utilizati in cadrul procedeelor de echivalenta pot fi indici de
echivalenta\~:
\par
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 simpli, completi,
agregati\~;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 simpli, comuni,
agregati\~;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 directi,
indirecti, variabili\~;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 simpli,
complecsi, agregati.
\cf1\insrsid4789940\charrsid4789940 Care dintre cheltuielile de mai jos reprezinta
cheltuieli aferente produsului, si nu cheltuieli ale perioadei\~?
\par
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 cheltuieli de
administratie\~;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 cheltuieli de
fabricatie.
{\rtlch\fcs1
auxiliare\~;

\cf1\insrsid4789940\charrsid4789940 Cantitativ productia in curs de executie se
stabileste\~:
\par
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 din gestiunea
operativa a compartimentului \'ab\~Urmarirea productiei\~\'bb\~;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 din balanta de
verificare analitica lunara\~;
}\pard \ltrpar\qj
prin inventariere la locurile de munca\~;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 din
centralizatoarele cu materialele consumate.
\ltrrow
\ltrpar
din fisele de magazie ale gestionarilor\~;}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0
ustright\rin0\lin0 {
\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\insrsid4789940\charrsid4789940
\trowd \irow2\irowband2\lastrow \ltrrow\ts11\trgaph45\trleft-
blind0\tblindtype3 \clvertalt
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone
\clbrdrr\brdrnone
\cltxlrtb\clftsWidth3\clwWidth3870\clshdrawnil \cellx4185\row }\pard \ltrpar\ql
\ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 Inregistrarii contabila 345=711,
la cost standard in contabilitatea financiara, ii corespunde in contabilitatea de
gestiune:
\par
\ltrpar
\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 902=931;
{\rtlch\fcs1
\cf1\insrsid4789940\charrsid4789940 Inregistrarii contabile 711=331 din
contabilitatea financiara, ii corespunde in contabilitatea de gestiune:
\par
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 921=933 ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 933=931 ;
{\rtlch\fcs1
\af0\afs22 \ltrch\fcs0 \fs22\cf1\insrsid4789940\charrsid4789940 b.\cell }
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 933=921;}
\cell }\pard \ltrpar
\ql
\fi720\li0\ri0\sa1\nowidctlpar\wrapdefault\hyphpar0\faauto\rin0\lin0\itap0
\cf1\insrsid4789940\charrsid4789940 Devin sigur costuri reale prin intermediul
contabilitatii de gestiune una din urmatoarele cheltuieli inregistrate in
contabilitatea financiara\~:
\par
\ltrpar
directe\~;
fixe\~;
}\pard \ltrpar\qj
cheltuieli indirecte\~;
variabile.
\ltrrow
\ltrpar
incorporabile\~;
\cf1\insrsid4789940\charrsid4789940 Conform normelor contabile romanesti, contul
901 \'ab\~Decontari interne privind cheltuielile\~\'bb poate functiona astfel\~:
\par
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 901=921\~;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 901=923\~;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 901=922\~;
\cf1\insrsid4789940\charrsid4789940 Procedeul
de calcul al costului pe unitatea de produs utilizat in unitatile care obtin din
procesul de productie concomitent un produs principal si unul sau mai multe produse
secundare si nu exista alta posibilitate de separare a cheltuielilorpe fiecare
produs in p
arte se numeste\~:
\par
suplimentarii\~;
mai mici patrate;
}\pard \ltrpar\qj
procedeul punctelor de maxim si de minim\~;
punctelor de minim si de maxim ;
\ltrrow
\ltrpar
restului\~;
\ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 Cheltuielile inregistrate in
contabilitatea financiara si care prin intermediul contabilitatii de gestiune devin
costuri, se numesc
\~:
\par
\ltrpar
directe\~;
{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 cheltuieli
incorporabile\~;
indirecte\~;
{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 cheltuieli
fixe\~;
\cf1\insrsid4789940\charrsid4789940 Procedeul indicilor de echivalenta se aplica
atunci cand\~:
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab \tab
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 nu toate
produsele obtinute simultan sunt considerate produse principale\~;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 toate produsele
obtinute simultan sunt considerate produse secundare;
}\pard \ltrpar\qj
produsele se prelucreaza din materiale diverse cu un consum diferit de forta de
munca\~;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 produsele se
prelucreaza din materiale diverse cu acelasi consum de forta de munca ;
\ltrrow
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 acelasi material
se prelucreaza in diverse produse cu un consum diferit de forta de munca\~;
\cf1\insrsid4789940\charrsid4789940 Decontarea prestatiilor reciproce dintre
sectiile auxiliare se bazeaza pe urmatorul procedeu\~:
\par
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 procedeul cifrelor
de echivalenta\~;
calculului algebric\~;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 procedee de
delimitare a cheltuielilor de productie in variabile si fixe\~;
mai mici patrate;
\cf1\insrsid4789940\charrsid4789940 Contul 925 \'ab\~Cheltuieli de desfacere\~\'bb
poate functiona astfel\~:
\par
\cf1\insrsid4789940\charrsid4789940 Procedeul reiterarii se utilizeaza pentru\~:
\par
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 determinarea si
delimitarea cheltuielilor pe locuri de purtatori\~;
prestatiilor reciproce\~;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 determinarea
cantitativa si valorica a productiei in curs de executie\~;
cheltuielilor generale de administratie;
\cf1\insrsid4789940\charrsid4789940 Contul 933 \'ab\~Costul productiei in curs de
executie\~\'bb poate functiona astfel\~:
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 933 = 921\~;
\cf1\insrsid4789940\charrsid4789940 Contul 901 \'ab\~Decontari interne privind
cheltuielile\~\'bb\~:
\par
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 se dezvolta pe
obiecte de calculatie\~;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 nu se dezvolta in
analitic\~;
}\pard \ltrpar\qj
se dezvolta pe feluri sau articole de cheltuieli specifice sectorului de
conducere\~;
sectii, obiecte de calculatie si articole de calculatie;
\ltrrow
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 se dezvolta pe
sectii si pe feluri sau articole de cheltuieli comune\~;
\cf1\insrsid4789940\charrsid4789940 Contul 902 \'ab\~Decontari interne privind
productia obtinuta\~\'bb\~:
\par
\ltrpar
analitic\~;
}\pard \ltrpar\qj
se dezvolta pe feluri sau articole de cheltuieli specifice sectorului de conducere;
sectii, obiecte de calculatie si articole de calculatie.
\ltrrow
\ltrpar
\f322\cf1\insrsid4789940\charrsid4789940 Costul mediu reprezint\'e3:
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 marimea raportului
de cost necesar pentru producerea unei unitati suplimentare de bunuri economice;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 costul pe
unitatea de bun economic;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 costul stabilit
inaintea desfasurarii fenomenelor sau proceselor economice;
{\rtlch\fcs1 \af322 \ltrch\fcs0 \f322\cf1\insrsid4789940\charrsid4789940 costul
care incorporeaz\'e3}{\rtlch\fcs1 \af0 \ltrch\fcs0
\cf1\insrsid4789940\charrsid4789940 numai o parte a cheltuielilor;
\cf1\insrsid4789940\charrsid4789940 Ce semnifica urmatoarul articol contabil 931 =
902 ?
\cf1\insrsid4789940\charrsid4789940 colectarea cheltuielilor de productie directe
si indirecte in cursul lunii ;
consumurilor reciproce dintre sectii auxiliare;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 inregistrarea
productiei finite la costuri planificate ;
costului efectiv al productiei in curs de executie ;
\cf1\insrsid4789940\charrsid4789940 Ce seminifica urmatorul articol contabil 921 =
% ?
\par }\pard \ltrpar\qc
\par 924
\par 925
\par
\cf1\insrsid4789940\charrsid4789940 \tab determinarea costului efectiv al
productiei auxiliare;
inregistrarea diferentelor dintre costurile planificate si cele efective ale
productiei finite;
\cf1\insrsid4789940\charrsid4789940 \tab
repartizarea cheltuielilor indirecte de productie , a cheltuielilor generale de
administratie si a cheltuielilor de desfacere pe produse, lucrari, servicii;
inregistrarea decontarii costului efectiv al productiei in curs de executie;
\cf1\insrsid4789940\charrsid4789940 Ce semnifica urmatorul articol contabil 901 =
933 ?
\par
decontarii costului efectiv al productiei in curs de executie ;
repartizarea cheltuielilor indirecte de productie , a cheltuielilor generale de
administratie si a cheltuielilor de desfacere pe produse, lucrari, servicii ;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 colectarea
cheltuielilor de productie directe si indirecte in cursul lunii;
consumurilor reciproce dintre sectii auxiliare ;
\cf1\insrsid4789940\charrsid4789940 Indicatorii planificati ai costurilor se
determina cu ajutorul:
\par
\cf1\insrsid4789940\charrsid4789940 postcalculatiilor ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 costului efectiv
unitar;
lichiditate ;
cheltuielilor indirecte ridica o serie de probleme legate de:
\par
\cf1\insrsid4789940\charrsid4789940 \tab criteriul de repartizare in functie de
specificul de activitati;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab natura
cheltuielilor inregistrate;
\cf1\insrsid4789940\charrsid4789940 \tab perioada de raportare;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab specificul
de activitati;
\cf1\insrsid4789940\charrsid4789940 Decontarea cheltuielilor efective se realizeaza
in contabilitatea de gestiune prin intermediul relatiei:
\par
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 903=931.
{\rtlch\fcs1
\cf1\insrsid4789940\charrsid4789940 Contul 921 \'84Cheltuielile activitatii de
baza\'94:
\par
\ltrpar
analitic\~;
}\pard \ltrpar\qj
conducere\~;
sectii, obiecte de calculatie si articole de calculatie ;
\ltrrow
\ltrpar
\cf1\insrsid4789940\charrsid4789940 Contul 923 \'ab\~Cheltuieli indirecte de
productie\~\'bb\~:
\par
\ltrpar
analitic;
}\pard \ltrpar\qj
conducere\~;
\ltrrow
\ltrpar
\cf1\insrsid4789940\charrsid4789940 Contul 924 \'ab\~Cheltuieli generale de
administratie\~\'bb\~:
\par
\ltrpar
analitic\~;
}\pard \ltrpar\qj
conducere\~;
\ltrrow
\ltrpar
sectii si pe feluri sau articole de cheltuieli comune;
\cf1\insrsid4789940\charrsid4789940 Procedeul suplimentarii in forma cifrelor
relative de structura\~:
\par
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 este cunoscut si
sub denumirea de procedeul restului sau valorii ramase\~;
\cell }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 calculeaza
coeficienti de suplimentare pentru fiecare grupa de cheltuiala in raport cu un alt
criteriu\~;}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0
\clbrdrr\brdrnone
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 calculeaza
coeficienti separati pentru fiecare grupa de cheltuieli indirecte de productie\~;
calculeaza ponderea bazelor de repartizare in totalul bazelor sub forma unor cote
procentuale ;
\cf1\insrsid4789940\charrsid4789940 Evaluarea si calcularea costurilor privind pro
ductia de fabricatie interdependenta prin procedeul elaborarii calculatiilor pentru
fiecare produs, fara a lua in considerare prestatiile reciproce, este utilizata mai
ales la elaborarea:
\par
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 antecalculatiilor
;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 calculatiilor
partiale ;
{\rtlch\fcs1
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 calculatiilor
totale;
\cf1\insrsid4789940\charrsid4789940 In debitul contului 921 \'84cheltuielile
activitatii de baza\'94 se inregistreaza:
\par
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 salariile
personalului din sectorul de transformatoare electrice;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 cheltuielile de
manipulare si transport ale produselor finite;
}\pard \ltrpar\qj
cheltuielile generale de sectie;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 cheltuieli cu
materiile prime;
\ltrrow
\ltrpar
administrativ gospodaresti ale intreprinderii;
\cf1\insrsid4789940\charrsid4789940 In debitul contului 901\'94Decontari interne
privind cheltuielile\'94 se inregistreaza:
\par
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 abaterile de pret
ale productiei finite obtinute ;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 costul efectiv al
productiei in curs de executie;
}\pard \ltrpar\qj
costul standard al productiei finite obtinute ;
productiei finite obtinute ;
\ltrrow
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 costul productiei
finite ;
\cf1\insrsid4789940\charrsid4789940 In debitul contului 931\'94Costul productiei
obtinute\'94 se inregistreaza:
\par
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 abaterile de pret
ale productiei finite obtinute ;
productiei in curs de executie ;
}\pard \ltrpar\qj
costul standard al productiei finite obtinute ;
productiei finite obtinute.
\ltrrow
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 costul productiei
finite;
\cf1\insrsid4789940\charrsid4789940 Inregistrarii contabile 345 = 711 din
contabilitatea financiara ii corespunde urmatoarea inregistrare din contabilitatea
de gestiune:
\par
\ltrpar
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 923 = 901;
}\pard \ltrpar\qj
\ltrrow
\ltrpar
de gestiune:
\par
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 921 = 933 ;
}\pard \ltrpar\qj

\ltrrow
\ltrpar
de gestiune:
\par
\ltrpar
}\pard \ltrpar\qj

\ltrrow
\ltrpar
de gestiune:
\par
\ltrpar
}\pard \ltrpar\qj

{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 931 = 902.
\ltrrow
\ltrpar
de gestiune:
\par
\ltrpar
}\pard \ltrpar\qj
\ltrrow
\ltrpar
\cf1\insrsid4789940\charrsid4789940 Factorii care influenteaza organizarea si
conducerea contabilitatii de gestiune sunt:
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 a) controlul
bugetar;
\par b) tehnologia de fabricatie;
\par c) costurile efective;
\par d) specificul activitatii desfasurate;
\par
\ltrpar
d.\cell }\pard \ltrpar\qj \fi-360\li720\ri0\keep\nowidctlpar\intbl
\cf1\insrsid4789940\charrsid4789940 \tab B+D;
}\pard \ltrpar\qj \fi-
\tab B+C ;
e.\cell }\pard \ltrpar\qj \fi-360\li720\ri0\keep\nowidctlpar\intbl
\ltrrow
\ltrpar
\cf1\insrsid4789940\charrsid4789940 \tab C+D ;
\cf1\insrsid4789940\charrsid4789940 Factorii care influenteaza organizarea si
conducerea contabilitatii de gestiune sunt:
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 a) modul de
organizare al productiei;
\par b) productia prestabilita;
\par c) alocarea resurselor;
\par d) caracterul procesului de productie;
\par
\par
\ltrpar
\cf1\insrsid4789940\charrsid4789940 \tab C+D;
\tab A+B;
e.\cell }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 A+D;

\ltrrow
\ltrpar
\cf1\insrsid4789940\charrsid4789940 Care din urmatoarele reprezinta etape
metodologice in organizarea contabilitatii de gestiune si a calculatiei costurilor?
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 a) decontarea
productiei;
\par b) alegerea metodei de calculatie;
\par c) stabilirea perioadei de executare a lucrarilor;
\par d) elaborarea de bugete pe tipuri de bugete;
\par
\ltrpar
\cf1\insrsid4789940\charrsid4789940 \tab B+D ;
\tab B+C ;
\ltrrow
\ltrpar
\cf1\insrsid4789940\charrsid4789940 Care din urmatoarele reprezinta etape
metodologice in organizarea contabilitatii de gestiune si a calculatiei costurilor?
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 a) stabilirea
organelor;
\par b) controlul bugetar prin intermediul abaterilor;
\par c) alegerea mijloacelor necesare in vederea executarii lucrarilor;
\par d) inregistrarea operatiilor privind colecarea si repartizarea cheltuielilor
pe destinatii;
\par
\ltrpar
\cf1\insrsid4789940\charrsid4789940 \tab A+B;
\tab B+C;
\ltrrow
\ltrpar
\cf1\insrsid4789940\charrsid4789940 Care din urmatoarele reprezinta o functie a
bugetelor?
\par
\ltrpar
acopera toate activitatile din intreprindere ;}{\rtlch\fcs1 \af0\afs22
\ltrch\fcs0 \fs22\cf1\insrsid4789940\charrsid4789940 \cell c.\cell }\pard
\ltrpar\qj
{\rtlch\fcs1 \af0
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 asigura previzionarea numarului de
unitati a fi obtinute;
{\rtlch\fcs1
\ltrpar\qj
asigura o planificare buna a resurselor consumate ;
\cf1\insrsid4789940\charrsid4789940 Care din urmatoarele reprezinta o functie a
bugetelor?
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 a) inscrie
intreprinderea intr-un cadru de ansamblu care urmeaza a fi parcurs;
\par b) sistemul de bugete trebuie sa se inscrie in politica generala a
intreprinderii;
\par c) antreneaza intreprinderea intr-o strategie bine stabilita si de
perspectiva;
\par
\ltrpar
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab A+B;
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab A+C;
{\rtlch\fcs1
\ltrpar\qj \fi-
B+C;
\cf1\insrsid4789940\charrsid4789940 Planificarea strategica a unui sistem bugetar:
\par
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 se refera la
planuri de actiune, obiective de activitati, evaluari corecte si complete ;
\cf1\insrsid4789940\charrsid4789940 asigura previzionarea numarului de unitati a fi
obtinute;
{\rtlch\fcs1
\ltrpar\qj
vizeaza punctele critice si angreneaza o baza solida de informatii ;
\cf1\insrsid4789940\charrsid4789940 Planificarea operationala a unui sistem
bugetar:
\par
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 permite analiza
performantelor ( comparatii intre intreprinderi similare);
\cf1\insrsid4789940\charrsid4789940 se refera la planuri de actiune, obiective de
activitati, evaluari corecte si complete;
{\rtlch\fcs1
\ltrpar\qj
vizeaza punctele critice si angreneaza o baza solida de informatii;
\cf1\insrsid4789940\charrsid4789940 Ordinea operatiilor efectuate in vederea
determinarii costului unitar al productiei sunt:
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 1. colectarea
cheltuielilor indirecte;
\par 2. determinarea costului efectiv al productiei finite;
\par 3. colectarea cheltuielilor de productie directe;
\par 4. determinrea cheltuielilor directe, indirecte de productie aferente
productiei finite;
\par
\ltrpar
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab 1+2+3+4;
4+3+1+2;
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab 2+3+4+1;
3+1+4+2;
\cf1\insrsid4789940\charrsid4789940 In concluzie aplicarea metodei pe faze
presupune:
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 a) colectarea
cheltuielilor de productie directe;
\par b) inregistrarea cheltuielilor acumulate;
\par c) masurarea productiei;
\par d) determinarea costului obiectului de calculatie;
\par
\par
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab A+B+C;
in720 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab A+B+D;
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab B+C+D;
in720 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \tab B+C+D.
\cf1\insrsid4789940\charrsid4789940 Utilizarea metodei globale:
\par
\cf1\insrsid4789940\charrsid4789940 este determinata de particularitatile
procesului de productie, specific intreprinderilor cu productie individuala sau de
serie mica;
\cf1\insrsid4789940\charrsid4789940 are loc in unitatile productive unde productia
este omogena obtinandu-se un singur produs, lucrare sau serviciu fara a
exista semifabricate sau productie in curs de executie;
{\rtlch\fcs1
\ltrpar\qj
este determinata de particularitatile procesului de productie ca urmare a
prelucrarilor succesive pentru obtinerea produsului finit;
\cf1\insrsid4789940\charrsid4789940 Utilizarea metodei pe comenzi:
\par
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 este determinata
de particularitatile procesului de productie, specific intreprinderilor cu
productie individuala sau de serie mica ;
exista semifabricate sau productie in curs de executie ;
{\rtlch\fcs1
\ltrpar\qj
prelucrarilor succesive pentru obtinerea produsului finit;
\cf1\insrsid4789940\charrsid4789940 Utilizarea metodei pe faze:
\par
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 este determinata
de particularitatile procesului de productie, specific intreprinderilor cu
productie individuala sau de serie mica ;
exista semifabricate sau productie in curs de executie;
{\rtlch\fcs1
\ltrpar\qj
prelucrarilor succesive pentru obtinerea produsului finit ;
\cf1\insrsid4789940\charrsid4789940 Una din urmatoarele etape metodologice nu face
parte din cadrul procedeului suplimentarii-varianta clasica. Care este aceea?
\par
\ltrpar
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 stabilirea bazei
de repartizare;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 determinarea
ponderii bazei de repartizat;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 calculul
coeficientului de suplimentare;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 calculul cotei
parti din cheltuielile indirecte ce trebuie repartizate pe obiecte;
\cf1\insrsid4789940\charrsid4789940 Una din urmatoarele etape face parte din
etapele procedeului celor mai mici patrate. Identificati-o:
\par
\cf1\insrsid4789940\charrsid4789940 calculul cotei parti din cheltuielile indirecte
ce trebuie repartizate p obiecte;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 determinarea
volumului mediu al activitatii;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 exprimarea
productiei obtinute in unitati de echivalenta;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 stabilirea
produsului etalon;
\cf1\insrsid4789940\charrsid4789940 Una din urmatoarele etape nu face parte din
cadrul procedeului cifrelor de echivalenta. Care este aceasta?
\par
\cf1\insrsid4789940\charrsid4789940 stabilirea produsului etalon;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 calcularea
costului pe unitatea de produs echivalent;
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 determinarea
costului unitar al produsului principal;
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 alegerea unui
parametru tehnico-economic de echivalenta;
\cf1\insrsid4789940\charrsid4789940 Inregistrarea cheltuielilor cu salariile
directe in contabilitatea de gestiune se efectueaza astfel:
\par
a.\cell }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 923=901;
}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\insrsid4789940\charrsid4789940 \cell
921=901;}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0
\fs22\cf1\insrsid4789940\charrsid4789940 \cell
}\pard \ltrpar\ql
\fs22\cf1\insrsid4789940\charrsid4789940 \trowd \irow0\irowband0\ltrrow
}\pard \ltrpar\qj

\par }\pard \ltrpar\ql \li-
630\ri0\nowidctlpar\wrapdefault\hyphpar0\faauto\rin0\lin-630\itap0 {\rtlch\fcs1
\ab\af0\afs22 \ltrch\fcs0 \b\fs22\cf1\insrsid4789940\charrsid4789940 NUMERIC
RESPONSE}{\rtlch\fcs1 \af0\afs2 \ltrch\fcs0
\f322\cf1\insrsid4789940\charrsid4789940 O societate de transport marf\'e3
efectueaz\'e3 cheltuieli \'een valoare de 50.000 lei pentru transportul a 100 tone
de marfa. Sa se determine tariful mediu unitar. ( xxx)}{\rtlch\fcs1 \af0\afs2
\ltrch\fcs0
\fs22\cf1\insrsid4789940\charrsid4789940 ANS:\tab
{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\insrsid4789940\charrsid4789940 500}

{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Intr-o \'ee
ntreprindere, in sectia de productie se fabrica doua produse:A si B. Cheltuielile
indirecte ale sectiei sunt de 12.000 lei. Criteriul de repartizare il reprezinta
salariile directe (A = 7.000 lei, B = 9000 lei). Sa se repartizeze cheltuielile
indirecte al
e sectiei. ( A = xxxx lei B = xxxx lei);}{\rtlch\fcs1 \af0\afs2 \ltrch\fcs0
{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\insrsid4789940\charrsid4789940 A =
5250 lei B = 6750 lei}{\rtlch\fcs1 \af0\afs2 \ltrch\fcs0

Sa se procedeze la delimitarea cheltuielilor in variabile si fixe prin intermediul
procedeului punctelor de maxim si de minim, cunoscandu-se urmatoarele date:
\par
\par \ltrrow}\trowd
\irow0\irowband0\ltrrow\ts11\trgaph108\trleft2160\trftsWidth1\trpaddl108\trpaddr108
\trpaddfl3\trpaddfr3\tblind2268\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw15
\cf1\insrsid4789940\charrsid4789940 Luna\cell Productia fizica
\par (Q)- ore\cell Cheltuieli inregistrate -
lei\cell }\pard \ltrpar\ql
\clbrdrl\brdrs\brdrw15 \clbrdrb\brdrs\brdrw15
\cellx7740\row \ltrrow}\pard \ltrpar\qj
III\cell }\pard \ltrpar\qj
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 30.000
\cell 4.200\cell }\pard \ltrpar\ql
\
ts11\trgaph108\trleft2160\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3\tbl
ind2268\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw15 \clbrdrl\brdrs\brdrw15
\clbrdrb\brdrs\brdrw15
IV\cell 20.000\cell }\pard \ltrpar\qj
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 3.800\cell }\pard
\ltrpar
\ql
\
V\cell 45.000\cell }\pard \ltrpar\qj
\ltrpar
\ql
\cf1\insrsid4789940\charrsid4789940 \trowd \irow3\irowband3\lastrow \ltrrow
\
\par Sa se determine cheltuielile variabile si fixe pentru luna iunie 2007

cunoscandu-se volumul productiei previzionat de 80.000 ore. (chf = xxxx lei chv =
xxxx lei).}{\rtlch\fcs1 \af0\afs2 \ltrch\fcs0
{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\insrsid4789940\charrsid4789940 chf =
1880 lei chv = 7680 lei}{\rtlch\fcs1 \af0\afs2 \ltrch\fcs0

{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 Sa se
procede
ze la delimitarea cheltuielilor in variabile si fixe prin intermediul procedeului
punctelor de maxim si de minim cunoscandu-se urmatoarele date:
\par
\par \ltrrow}\trowd
{\rtlch\fcs1 \ab\af0 \ltrch\fcs0
\b\cf1\insrsid4789940\charrsid4789940 Luna \cell Productia fizica(Q) - ore\cell
Cheltuieli inregistrate -lei\cell }\pard \ltrpar\ql
\ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 \trowd
\clbrdrl\brdrs\brdrw15
\ltrpar\qj \li0\ri0\keep\nowidctlpar\intbl
\b\cf1\insrsid4789940\charrsid4789940 VI\cell
65.000\cell }\pard \ltrpar\qj
\fi720\li0\ri0\keep\nowidctlpar\intbl\tx900\wrapdefault\hyphpar0\faauto\rin0\lin0 {
\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940
9.800\cell }\pard \ltrpar\ql
ustright\rin0\lin0 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0
\b\cf1\insrsid4789940\charrsid4789940 \trowd
{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 VII\cell
25.000\cell 3.200\cell }\pard \ltrpar\ql
\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 \trowd
\clbrdrl
\brdrs\brdrw15 \clbrdrb\brdrs\brdrw15 \clbrdrr\brdrs\brdrw15
\qj \li0\ri0\keep\nowidctlpar\intbl\tx900\wrapdefault\hyphpar0\faauto\rin0\lin0
{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 VIII\cell
40.000\cell 8.200\cell }\pard \ltrpar
\ql
ustright\rin0\lin0 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0
\b\cf1\insrsid4789940\charrsid4789940 \trowd \irow3\irowband3\lastrow \ltrrow
\
\par Sa se determine cheltuielile variabile si fixe pentru luna septembrie 2007

cunoscandu-se volumul productiei previzionat de 90.000 ore. ( chf = xxxx lei chv =
xxxxx lei);}{\rtlch\fcs1 \ab\af0\afs2 \ltrch\fcs0
\b\fs2\cf1\insrsid4789940\charrsid4789940

\b\fs22\cf1\insrsid4789940\charrsid4789940 ANS:\tab
chf = 1600 lei chv = 14850 lei}{\rtlch\fcs1 \ab\af0\afs2 \ltrch\fcs0

ntreprindere, in sectia productie se fabrica trei produse:A, B, C. Cheltuielile
indirecte ale sectiei sunt de 25.000 lei. Criteriul de repartizare il reprezinta
salariile directe ( A = 18.000 lei, B = 12.000 lei, C = 20.000 lei). Sa se
repartizeze cheltui
elile indirecte ale sectiei asupra produselor. ( A = xxxx lei B = xxxx lei C =
xxxxx lei)}{\rtlch\fcs1 \af0\afs2 \ltrch\fcs0
9000 lei B = 6000 lei C = 10000 lei}{\rtlch\fcs1 \af0\afs2 \ltrch\fcs0

{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Se dau
urmatoarele date:
\par
\par \ltrrow}\trowd
\irow0\irowband0\ltrrow\ts11\trgaph108\trleft720\trftsWidth1\trpaddl108\trpaddr108\
trpaddfl3\trpaddfr3\tblind828\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw15
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Nr.crt.\cell
Luna\cell
Productia fizica (Q)\cell Cheltuieli indirecte\cell }\pard \ltrpar\ql
\trowd
\ltrpar\qj
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 1\cell
Ianuarie\cell
}\pard \ltrpar\qj
15.000\cell }\pard \ltrpar\qj \li0\ri0\keep\nowidctlpar\intbl
\cf1\insrsid4789940\charrsid4789940 4.900\cell }\pard \ltrpar\ql
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \trowd
\cell Februarie\cell 17.000\cell 3.700\cell }\pard
\ltrpar\ql
\trowd
\ltrpar\qj
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 3\cell
Martie\cell
}\pard \ltrpar\qj
25.000\cell }\pard \ltrpar\qj \li0\ri0\keep\nowidctlpar\intbl
\cf1\insrsid4789940\charrsid4789940 6.400\cell }\pard \ltrpar\ql
\irow3\irowband3\lastrow
\ltrrow\ts11\trgaph108\trleft720\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpadd
fr3\tblind828\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw15 \clbrdrl
\brdrs\brdrw15 \clbrdrb\brdrs\brdrw15 \clbrdrr\brdrs\brdrw15
\cltxlrtb\clftsWidth3\clwWidth2340\clshdrawnil \cellx7560\row }\pard \ltrpar\qj
{\rtlch\fcs1 \af0
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940
\par Sa se determine volumul mediu al productiei si cheltuielile medii aferente
perioadei de gestiune.
\par ( Q = xxxxx Ch = xxxx).}{\rtlch\fcs1 \af0\afs2 \ltrch\fcs0
{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\insrsid4789940\charrsid4789940 Q =
19000 Ch = 5000}{\rtlch\fcs1 \af0\afs2 \ltrch\fcs0
Sa se determine costul unitar pe produs folosind procedeul diviziunii simple
dispunand de urmatoarele date:
\par
\cltxlrtb\clftsWidth3\clwWidth1440\clshdrawnil \cellx9000\pard \ltrpar
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Articol de
calculatie\cell Productie totala\cell Produsul A\cell Produsul B\cell Produsul
C\cell
}\pard \ltrpar\ql
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Materii
prime\cell 3.300\cell 1.200\cell }\pard \ltrpar\qc
\cf1\insrsid4789940\charrsid4789940 1.000\cell 1.100\cell }\pard \ltrpar\ql
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Salarii\cell
700\cell 200\cell }\pard \ltrpar\qc \li0\ri0\keep\nowidctlpar\intbl
\cf1\insrsid4789940\charrsid4789940 400\cell 100\cell }\pard \ltrpar\ql
\clvertalt\clbrdrt\brdrs\brdrw15 \clbrdrl\brdrs\brdrw15
\cltxlrtb\clftsWidth3\clwWidth1440\clshdrawnil \cellx9000\row \ltrrow
}\pard \ltrpar\qj
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Cheltuieli cu
intretinerea\cell 1.200\cell 300\cell 400\cell
}\pard \ltrpar\qc
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 500\cell }\pard
\ltrpar\ql \li0\ri0\sa200\sl276\slmult1
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Chelt. generale
de produc.\cell 800\cell 250\cell 350\cell }\pard
\ltrpar\qc
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940
\clbrdrr
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Cost
productie\cell 6.000\cell 1.950\cell 2.150\cell }\pard \ltrpar
\qc \li0\ri0\keep\nowidctlpar\intbl\tx900\wrapdefault\hyphpar0\faauto\rin0\lin0
\ltrpar\ql \li0\ri0\sa200\sl276\slmult1
\li360\ri0\keep\nowidctlpar\tx900\wrapdefault\hyphpar0\faauto\rin0\lin360\itap0 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940
\par Cantitatea de produse realizata pentru produsul A = 100 bucati, pentru
produsul B = 125 bucati, pentru produsul C = 190 bucati. ( A = xx,x B = xx,x C =
xx).}{\rtlch\fcs1 \af0\afs2 \ltrch\fcs0 \fs2\cf1\insrsid4789940\charrsid4789940
19,5 B = 17,2 C = 10}{\rtlch\fcs1 \af0\afs2 \ltrch\fcs0

ntreprindere cu profil agricol, in cadrul unei ferme vegetale se obtine
produsul \'84grau\'94
\par ( \'84boabele\'94 constituie produsul principal, iar \'84paiele\'94 produsul
secundar). Datele de care dispunem sunt urmatoarele:
\par - productia de grau obtinuta 8.700 Kg;
\par - productia secundara 5.000 Kg;
\par - pretul de valorificare al produsului secundar 140 lei/Kg;
\par - rata profitului 9%;
\par - cheltuielile de desfacere aferente produsului secundar 11 lei/Kg;
\par - cheltuielile totale de productie 2.320.000 lei;
\par Sa se determine costul unitar al produsului principal. ( xxx lei)}{\rtlch\fcs1
{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\insrsid4789940\charrsid4789940 200
lei}{\rtlch\fcs1 \af0\afs2 \ltrch\fcs0 \fs2\cf1\insrsid4789940\charrsid4789940

Care este costul unei unitati echivalente de produs in conditiile in care se cunosc
urmatoarele date: se fabrica doua produse A si B, B este etalon. Parametrul de
echivalare este consumul specific A \endash 0,600, B \endash
0,400. Productia fizica este A \endash 12.000 bucati, B \endash 8.000 bucati.
Cheltuielile inregistrate sunt de 16.000 lei. ( x,xxxx)}{\rtlch\fcs1 \af0\afs2
0,6153}{\rtlch\fcs1 \af0\afs2 \ltrch\fcs0 \fs2\cf1\insrsid4789940\charrsid4789940
Care este suma cheltuielilor indirecte repartizate pe produse avand drept criteriu
de repartizare cheltuielile directe pe produs A \endash 2,5 lei, B \endash 5,5
lei. Cheltuielile indirecte sunt de 2,5 lei. ( A = x,xxxxx B = x,xxxxx).}
{\rtlch\fcs1
0,78125 B = 1,71875}{\rtlch\fcs1 \af0\afs2 \ltrch\fcs0
Sa se determine cheltuielile aferente produsului principal, cunoscandu-se: Q- 180
000 kg, productie secundara 82 000 kg, pretul de valorificare al produsului
secundar 1,25 lei/kg, rata profitului 5%, cheltuieli de desfacere ale produsului
secundar 0,
006 lei/kg si volumul cheltuielilor totale de 160 000 lei. ( xxxxx)}{\rtlch\fcs1
Care este nivelul productiei exprimata in unitati echivalente, cunoscandu-se :
volumul fizic A- 66 000 buc, B- 82 000 buc, Parametru de echivalare consum specific
A- 0,600 kg, B- 0,800 kg, B produs etalon , nivelul cheltuielilor 250 000.
(xxxxxx)}{
131500}{\rtlch\fcs1 \af0\afs2 \ltrch\fcs0 \fs2\cf1\insrsid4789940\charrsid4789940
Care este suma cheltuielilor indirecte repartizate asupra produselor , criteriul de
repartizare fiind salariile directe A- 22%, B- 78%. Cheltuielile directe pe produse
sunt A- 80 000 lei, B-60 000 lei, nivelul cheltuielilor indirecte de repartizat
este 16
000 lei. (A = xxxx B = xxxxx)}{\rtlch\fcs1 \ab\af0\afs2 \ltrch\fcs0
{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0 \b\fs22\cf1\insrsid4789940\charrsid4789940 A
= 4371 B = 11629}{\rtlch\fcs1 \ab\af0\afs2 \ltrch\fcs0
\ltrch\fcs0
Care este nivelul cheltuielilor standard pe luna martie 2008 (variabile si fixe)
cunoscandu-se nivelul productiei (XII \endash 12.000 ore, I \endash 17.000 ore,
II \endash 28.000 ore). Cheltuielile indirecte inregistrate sunt ( XII \endash
1.600 lei, I \endash 2.200 lei, II \endash 3.400 lei), iar volumul productiei
previzionat este de 60.000 ore. ( chf = xxx chv = xxxx)}{\rtlch\fcs1
chf = 250 chv = 6750}{\rtlch\fcs1 \ab\af0\afs2 \ltrch\fcs0
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Care este costul
unei unitati principale de produs cunoscandu-se productia obtinuta (Q
\endash 90.000 Kg), productia secundara 40.000 Kg, pretul de valorificare al
produsului secundar este 1,20 lei/Kg, rata profitului 8%, cheltuielile de desfacere
ale produsului secundar 0,006 lei/ Kg si volumul cheltuielilor totale 220.000 lei.
( x,xxx)}{
{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\insrsid4789940\charrsid4789940 1,956}
Care este costul unei unitati fizice pe produs, in cazul a doua produse, A si B, A
fiind etalon, parametrul de echivalare fiind consumul specific A- 0,800, B-
0,500.Volumul fizic est
e A- 30 000 buc, B- 22 000 buc, iar cheltuielile inregistrate sunt 130 000 lei. (A
= x,xxxx B = x,xxxx).}{\rtlch\fcs1 \af0\afs2 \ltrch\fcs0
Care sunt cheltuielile variabile unitare in conditiile unui volum al productiei
realizat de 105 000 ore. Cheltuielile totale de 220 000 lei, cheltuielile fixe
inregistrate reprezentand 5% din nivelul cheltuielilor totale. (x,xxxx).}
{\rtlch\fcs1
Care este nivelul productiei exprimata in unitati echivalente cunoscandu-se:
productia fizica
\par A = 45.000 bucati, B = 76.000 bucati, parametrii de echivalare \endash
consumul de manopera A = 0,900 , B = 0,600. Produsul etalon este produsul A.
Nivelul cheltuielilor realizate 68.000 lei. (xxxxx).}{\rtlch\fcs1 \af0\afs2
\ltrch\fcs0
\cf1\insrsid4789940\charrsid4789940 Care este suma cheltuielilor indirecte de
repartizat asupra produselor in conditiile in care criteriul de repartizare il
constituie salariile directe A \endash 12.000 lei, B \endash
17.000 lei. Nivelul cheltuielilor indirecte de repartizat sunt de 19.000 lei. ( A
= xxxx B = xxxxx).}{\rtlch\fcs1 \af0\afs2 \ltrch\fcs0
7862 B = 11138}{\rtlch\fcs1 \af0\afs2 \ltrch\fcs0
Care este costul unei unitati fizice pe produs cunoscandu-se produsele A si B, A
fiind etalon, parametrul de echivalare este consumul specific A \endash 0.400 , B
\endash 0.800, volumul fizic A \endash 8000 bucati, B \endash 6500
bucati, iar nivelul cheltuielilor inregistrate este de 65.000 lei. ( A = x,xxx B =
x,xx).}{\rtlch\fcs1 \af0\afs2 \ltrch\fcs0 \fs2\cf1\insrsid4789940\charrsid4789940
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Specificati care
este costul unei unitati echivalente de produs \'ee
n conditiile fabricarii a trei produse A,B,C, Produsul C fiind cel }{\rtlch\fcs1
\af322 \ltrch\fcs0 \f322\cf1\insrsid4789940\charrsid4789940 etalon, parametrii de
echivalare fiind consumul specific A-0,200; B-0,400; C-0,600 si timpul de func\'fe
ionare al utilajelor A-10, B-35, C-18.Volumul fizic este A- 8000 buc, B-18 000 buc,
C-22 000 buc., iar cheltuielile inregistrate sunt de 40 000 u.m.
( x,xxxx).}{\rtlch\fcs1 \af0\afs2 \ltrch\fcs0
{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\insrsid4789940\charrsid4789940 Specificati
care este nivelul productiei echivalente \'ee
n conditiile fabricarii a trei produse A,B,C, Produsul C fiind cel etalon,
parametrii de echivalare fiind consumul specific A-0,200; B-0,400; C-0,600 si
timpul de functionare al utilajelor A-10, B-35, C-18.Volumul fizic este A- 8000
buc, B-18 000 buc, C-2
2 000 buc., iar cheltuielile inregistrate fiind de 40 000 u.m. ( xxxxx).}
46811}{\rtlch\fcs1 \ab\af0\afs2 \ltrch\fcs0
\ltrch\fcs0
Care este nivelul cheltuielilor variabile unitare in conditiile in care se cunosc
urmatoarele date: volunul productiei realizat 120.000 ore, cheltuieli totale
250.000 lei, cheltuieli fixe inregistrate 20% din nivelul cheltuielilor totale.
( x,xx).}{
\rtlch\fcs1 \ab\af0\afs2 \ltrch\fcs0 \b\fs2\cf1\insrsid4789940\charrsid4789940
1,66}{\rtlch\fcs1 \ab\af0\afs2 \ltrch\fcs0

Care este nivelul cheltuielilor variabile unitare in conditiile in care nivelul
produsului abaterilor de productie si cheltuieli este de 9.600 u.m. si abaterea la
patrat a volumului productiei este de 60?
\par ( xxx).}{\rtlch\fcs1 \af0\afs2 \ltrch\fcs0
Care este nivelul cheltuielilor variabile unitare in conditiile in care nivelul
produsului abaterilor de productie si cheltuieli este de 6.400 u.m. si abaterea la
patrat a volumului productiei este de 50?
\par (xxx).}{\rtlch\fcs1 \af0\afs2 \ltrch\fcs0
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Care este costul
unei unit
ati de produs secundar in conditiile unei productii de 110.000 Kg, produs secundar
28.000 Kg, pretul de vanzare al produsului secundar este de 0,60 lei/Kg, rata
profitului 3%, cheltuieli de desfacere ale produsului secundar 0,003 lei/Kg.
Cheltuielile tota
le inregistrate au fost de 98.000 lei. (x,xxx).}{\rtlch\fcs1 \af0\afs2
{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\insrsid4789940\charrsid4789940 0,579}
Care este nivelul cheltuielilor variabile in conditiile realizarii unei productii
de 150.000 ore, cheltuielile totale fiind de 320.000 u.m., cheltuielile fixe 14%
din nivelul cheltuielilor totale?
\par ( x,xxxx).}{\rtlch\fcs1 \af0\afs2 \ltrch\fcs0
Care este costul unei unitati de produs principal in conditiile unei productii de
160.000 Kg, produs secundar
39.000 Kg, pret de vanzare al produsului secundar 0,90 lei/Kg, rata profitului 6%,
cheltuieli de desfacere ale produsului secundar 0,05 lei/Kg. Cheltuielile totale
inregistrate 180.000 lei. ( x,xxxx).}{\rtlch\fcs1 \af0\afs2 \ltrch\fcs0
Care este costul unei unitati fizice pe produs in conditiile fabricarii a trei
produse A,B,C, Produsul C fiind cel etalon, parametrii de echivalare fiind consumul
specific A-0,200; B-0,400; C-0,600 \'bai timpul de func\'fe
ionare al utilajelor A-10, B-35, C-18.Vo}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0
\b\cf1\insrsid4789940\charrsid4789940 lumul fizic este A- 8000 buc,
\par B-18 000 buc, C-22 000 buc., iar cheltuielile inregistrate fiind de 40 000
u.m.
\par (A = x,xxxx B = x,xxxx C = x,xxxx).}{\rtlch\fcs1 \ab\af0\afs2 \ltrch\fcs0
= 0,1582 B = 1,2075 C = 0,8545}{\rtlch\fcs1 \ab\af0\afs2 \ltrch\fcs0
\ltrch\fcs0
\b\cf1\insrsid4789940\charrsid4789940 Care este suma cheltuielilor indirecte
repartizate pe produs
e avand drept criteriu de repartizare cheltuielile directe pe produse: A- 33 000
u.m., B-22 000 u.m., C-35 000 u.m. Nivelul cheltuielilor de repartizat este 16 000
u.m. (A = xxxx B = xxxx C = xxxx).}{\rtlch\fcs1 \ab\af0\afs2 \ltrch\fcs0
= 5866 B = 3910 C = 6224}{\rtlch\fcs1 \ab\af0\afs2 \ltrch\fcs0
O societate fabrica doua comenzi de produse A si B. Cheltuielile inregistrate
sunt: directe A-250 u.m., B- 350 u.m.; indirecte 100 u.m. si cheltuieli fixe 70
u.m. Nivelul de activitate al capacitatii de productie este de 60%. Care este
costul de producti
e efectiv al produselor A si B? ( A = xxx B = xxx).}{\rtlch\fcs1 \af0\afs2
280 B = 392}{\rtlch\fcs1 \af0\afs2 \ltrch\fcs0
\cf1\insrsid4789940\charrsid4789940 O intreprindere prezinta datele din tabelul
alaturat:
\par \ltrrow}\trowd
\cf1\insrsid4789940\charrsid4789940 Perioada (luna)\cell Productia Q - ore\cell
Cheltuieli indirecte - lei\cell }\pard \ltrpar\ql
\clbrdrl\brdrs\brdrw15 \clbrdrb
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Ianuarie\cell
2.100\cell }\pard \ltrpar
\qc \li0\ri0\keep\nowidctlpar\intbl\wrapdefault\hyphpar0\faauto\rin0\lin0
51.000\cell }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1
\
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Februarie
\cell 1.900\cell }\pard \ltrpar\qc
\
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Martie
\cell 2.000\cell }\pard \ltrpar\qc
\
\par Conform procedeelor de delimitare a cheltuielilor indirecte de productie, in
cheltuieli variabile si fixe, sa se determine cheltuielile standard ale lunii mai,
in conditiile unei productii previzionate de 2.200 ore.
\par ( xxxxx)\~;}{\rtlch\fcs1 \af0\afs2 \ltrch\fcs0
\cf1\insrsid4789940\charrsid4789940 Care este nivelul cheltuielilor variabile in
conditiile realizarii unei productii de 150.000 ore, cheltuielile totale fiind de
320.000 u.m., cheltuielile fixe 14% din nivelul cheltuielilor totale?
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 ( x,xxxx).}
alaturat. Folosind procedeul celor mai mici patrate sa se calculeze abaterea
volumului activitatii aferente lunii mai. (xxx)
\par \ltrrow}\trowd
\cf1\insrsid4789940\charrsid4789940 Luna\cell Productia \endash Q
(ore)\cell Cheltuieli \endash (u.m.)\cell }\pard \ltrpar\ql
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Ianuarie\cell
1500\cell 95.000\cell }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1
\
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Februarie
\cell 1600\cell 100.000\cell }\pard \ltrpar\ql
\trowd
{\rtlch\fcs1 \af0
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Martie\cell 1400\cell
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Aprilie\cell
\
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Mai\cell
1800\cell 110.000\cell }\pard \ltrpar\ql
\trowd
{\rtlch\fcs1 \af0
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Iunie\cell 1700\cell
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 total\cell
\af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 \trowd
\irow7\irowband7\lastrow
\ltrrow\ts11\trgaph108\trleft1440\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpad
dfr3\tblind1548\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw15 \clbrdrl\brdrs\brdrw15
alaturat. Folosind procedeul celor mai mici patrate sa se calculeze abaterea
cheltuielior aferente lunii iunie. (xxxx)
\par \ltrrow}\pard \ltrpar\qj
Luna\cell Productia \endash Q (ore)\cell Cheltuieli \endash (u.m.)\cell
}\pard \ltrpar\ql
\
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Ianuarie
\trowd
{\rtlch\fcs1 \af0
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Februarie\cell
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Martie\cell
\
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Aprilie
\trowd
{\rtlch\fcs1 \af0
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Mai\cell 1800\cell
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Iunie\cell
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 total\cell
\
alaturat. Folosind procedeul punctelor de maxim si de minim sa se calculeze
cheltuielile variabile unitare. (x,xx)
\par \ltrrow}\pard \ltrpar\qj
Luna\cell Productia \endash Q (ore)\cell Cheltuieli \endash (u.m.)\cell
}\pard \ltrpar\ql
\
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Ianuarie
\trowd
{\rtlch\fcs1 \af0
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Februarie\cell
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Martie\cell
\
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Aprilie
\trowd
{\rtlch\fcs1 \af0
\ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Mai\cell 1800\cell
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 Iunie\cell
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid4789940\charrsid4789940 total\cell
\
{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\cf1\insrsid4789940\charrsid4789940 0,02
\par }{\*\themedata
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{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff0\deff0\stshfdbch0\stshfloch0\stshfhi

\par }\pard \ltrpar\qj

\par }\pard \ltrpar\qj

\par }\pard \ltrpar\qj

\par }\pard \ltrpar\qj

\par }\pard \ltrpar\qj

\par }\pard \ltrpar\qj

\par }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0

\par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0

\par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0

\par }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0

\par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0

\par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0

\par A) procedeul celor mai mici patrate;

\par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0

\par }{\rtlch\fcs1 \af325 \ltrch\fcs0 \f325\cf1\insrsid4789940\charrsid4789940 Ce=

\par }{\rtlch\fcs1 \ab\af0\afs22 \ltrch\fcs0

\par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0

\par }\pard \ltrpar\ql

\par }\pard \ltrpar\ql

\par }\pard \ltrpar\ql

\par }\pard \ltrpar\ql

\par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0

\par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0

\par }\pard \ltrpar\qj

\par }\pard \ltrpar\qj

\par Sa se determine cheltuielile variabile si fixe pentru luna iunie 2007

\par }\pard \ltrpar\qj

\par Sa se determine cheltuielile variabile si fixe pentru luna septembrie 2007

\par }\pard \ltrpar\ql

\par }\pard \ltrpar\qj

\par }\pard \ltrpar\qj

\par }\pard \ltrpar\qj

\par }\pard \ltrpar\qj

\par }\pard \ltrpar\ql

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