TemaBugetul ProducieiProduseProducie Qf (buc)Materia prim AMateria prim BConsum specific pe unitatea de produs (buc)Consum specific total (buc)Consum specific pe unitatea de produs (buc)Consum specific total (buc)0123 = 1 x 245 = 1 x 4Produsul 110,000330,000220,000Produsul 220,000480,000120,000TOTAL110,00040,000Bugetul cheltuielilor cu materiile prime directeProduseMateria prim AMateria prim BTOTAL (lei)Consum specific total (buc)Cost de producie unitar (lei/buc)Valoare (lei)Consum specific total (buc)Cost de producie unitar (lei/buc)Valoare (lei)0123 = 1 x 2456 = 4 x 57 = 3 + 6Produsul 130,00010300,00020,00015300,000600,000Produsul 280,00010800,00020,00015300,0001,100,000TOTAL110,0001,100,00040,000600,0001,700,000Cheltuielile directe pe unitatea de operaiiSeciaPiesa/ProdusulOperaiiTimp normat (ore/buc)Tarif salarizare (lei/or)Cheltuieli cu salariile directe (lei/operaie/buc)012345 = 3 x 4Secia IPiesa ADebitare0.1510.001.50Strunjire0.1520.003.00Frezare0.1015.001.50Tratare0.1017.001.70Control0.0520.001.00TOTAL8.70Secia IIProdusul 1Asamblare0.2018.003.60Reglare0.1014.001.40Control0.2020.004.00TOTAL9.00Produsul 2Asamblare0.2018.003.60Reglare0.1014.001.40Control0.2020.004.00TOTAL9.00Cheltuieli cu manopera direct pe total producieSeciaProdusulProducie (Qf) (buc)Cheltuieli cu salariile directe pe unitatea de produs (lei/buc)Total cheltuieli cu salariile (lei)Total contribuii aferente salariilor (lei)Manopera direct (lei)01234 = 2 x 35 = 4 x 16,5%6 = 4 + 5Secia 1Piesa A pt Produsul 130,0008.70261,00043,065304,065Piesa A pt Produsul 280,0008.70696,000114,840810,840TOTAL957,000157,9051,114,905Secia 2Produsul 110,0009.0090,00014,850104,850Produsul 220,0009.00180,00029,700209,700TOTAL270,00044,550314,550TOTAL1,227,000202,4551,429,455Cheltuielile cu manopera pe unitatea de produs i pe total producieProduseProducie Qf (buc)Pe total produciePe unitatea de produsCheltuieli cu salariile directe (lei)Cheltuieli cu contribuiile aferente (lei)Cheltuieli cu salariile directe (lei)Cheltuieli cu contribuiile aferente (lei)012345Produsul 110,000351,00057,91535.105.79Produsul 220,000876,000144,54043.807.23TOTAL1,227,000202,455Bugetul cheltuielilor seciei auxiliare Atelier de ntreinere i reparaiiSeciaProduciaMateriale consumabile (lei)Materiale de natura ob. de inventar (lei)Lucrri i serv. Executate la teri (lei)Energie i ap (lei)Salarii (lei)Contribuii aferente salariilor (lei)Amortizarea imobilizrilor (lei)TOTAL CHELTUIELI (lei)om - ore%0123456789 = col 2:8Secia I1,20024%6,0009,6007,2008,40014,4002,3763,62451,600Secia II2,40048%12,00019,20014,40016,80028,8004,7527,248103,200CT1,40028%7,00011,2008,4009,80016,8002,7724,22860,200Total5,000100%25,00040,00030,00035,00060,0009,90015,100215,000Bugetul cheltuielilor seciei auxiliare Centrala TermicSeciaProduciaMateriale consumabile (lei)Materiale de natura ob. de inventar (lei)Lucrri i serv. Executate la teri (lei)Energie i ap (lei)Salarii (lei)Contribuii aferente salariilor (lei)Amortizarea imobilizrilor (lei)TOTAL CHELTUIELI (lei)Gcal%0123456789 = col 2:8Secia I90030%6,60010,2004,50010,80013,2002,1783,52251,000Secia II1,50050%11,00017,0007,50018,00022,0003,6305,87085,000CT60020%4,4006,8003,0007,2008,8001,4522,34834,000Total3,000100%22,00034,00015,00036,00044,0007,26011,740170,000Bugetul Cheltuielilor indirecte de producieSeciaGrupe de cheltuieliFeluri de cheltuieliTOTAL (lei)Materiale consumabile (lei)Materiale de natura ob de inventar (lei)Energie i ap (lei)Alte cheltuieli materiale (lei)Lucrri i serv, executate la teri (lei)Salarii (lei)Contruibuii aferente salariilor (lei)Amortizare imobilizri (lei)012345678910 = col 2:9Secia I1. CIFU20,00034,00060,00010,00020,00030,0004,95031,050210,0002. CGS din care:36,00066,00055,000042,00090,00014,85046,150350,000a) cheltuieli generale0000070,00011,55020,000101,550b) cheltuieli cu prot muncii024,00000000024,000c) cheltuieli gospodreti36,00042,00055,000042,00020,0003,30026,150224,450TOTAL56,000100,000115,00010,00062,000120,00019,80077,200560,000Secia II1. CIFU35,00015,00030,0005,0006,00040,0006,60042,400180,0002. CGS din care:40,00075,00055,000022,00090,00014,85048,150345,000a) cheltuieli generale0000080,00013,20026,800120,000b) cheltuieli cu prot muncii035,00000000035,000c) cheltuieli gospodreti40,00040,00055,000022,00010,0001,65021,350190,000TOTAL75,00090,00085,0005,00028,000130,00021,45090,550525,000TOTAL General1. CIFU55,00049,00090,00015,00026,00070,00011,55073,450390,0002. CGS din care:76,000141,000110,000064,000180,00029,70094,300695,000a) cheltuieli generale00000150,00024,75046,800221,550b) cheltuieli cu prot muncii059,00000000059,000c) cheltuieli gospodreti76,00082,000110,000064,00030,0004,95047,500414,450TOTAL GENERAL131,000190,000200,00015,00090,000250,00041,250167,7501,085,000Bugetul cheltuielilor de desfacereGrupe de cheltuieliFeluri de cheltuieliTOTAL CHELTUIELI (lei)Materiale consumabile (lei)Materiale de natura ob de inventar (lei)Energie i ap (lei)Alte cheltuieli materiale (lei)Lucrri i serv, executate la teri (lei)Salarii (lei)Contruibuii aferente salariilor (lei)Amortizare imobilizri (lei)0123456789 = col 2:8Deslacere la intern35,0001,50012,50002,40060,0009,9008,700130,000Desfacere la extern000000000TOTAL35,0001,50012,50002,40060,0009,9008,700130,000Bugetul cheltuielilor generale de administraieGrupe de cheltuieliFeluri de cheltuieliTOTAL CHELTUIELI (lei)Materiale consumabile (lei)Materiale de natura ob de inventar (lei)Energie i ap (lei)Alte cheltuieli materiale (lei)Lucrri i serv, executate la teri (lei)Salarii (lei)Contruibuii aferente salariilor (lei)Impozite, taxe vrsminte (lei)Amortizare imobilizri (lei)012345678910 = col 1:9Cheltuieli cu prot muncii1,0002,000004,50010,0001,6500019,150Cletuieli cu protecia mediului2000006,0000008507,050Cheltuieli gospodreti12,8008,00044,00010,00014,50065,50010,80815,00038,192218,800TOTAL14,00010,00044,00010,00025,00075,50012,45815,00039,042245,000Bugetul general al cheltuielilor de exploatareBugeteTOTAL din care: (lei)Feluri de cheltuieliMaterii prime (lei)Materiale consumabile (lei)Materiale de natura ob de inventar (lei)Energie i ap (lei)Alte cheltuieli materiale (lei)Lucrri i serv, executate la teri (lei)Salarii (lei)Contruibuii aferente salariilor (lei)Impozite, taxe vrsminte (lei)Amortizare imobilizri (lei)01 = col 2:11234567891011Bugetul materiilor prime1,700,0001,700,000000000000Bugetul cheltuielilor cu manopera1,429,4550000001,227,000202,45500Bugetul cheltuielilor indirecte ale produciei1,085,000131,000190,000200,00015,00090,0000250,00041,2500167,750Bugetul cheltuielilor generale ale administraiei245,000014,00010,00044,00010,00025,00075,50012,45815,00039,042Bugetul cheltuielilor de desfacere130,000035,0001,50012,50002,40060,0009,90008,700TOTAL4,589,4551,831,000239,000211,50071,500100,00027,4001,612,500266,06315,000215,492Situaia repartizrii cheltuielilor indirecte de producieTabel 1ExplicaiiSecia I (lei)Secia II (lei)012I. Cheltuieli indirecte de repartizat, total, din care:560,000.00525,000.001. CIFU210,000.00180,000.002. CGS350,000.00345,000.00II. Baza de repartizare, total, din care:1,114,905.00314,550.00- produsul 1304,065.00104,850.00- produsul 2810,840.00209,700.00III. Coeficient de rapartizare, total, din care:0.501.671. CIFU0.190.572. CGS0.311.10IV. Cheltuieli indirecte repartizate, total, din care:560,000.00525,000.001. CIFU total210,000.00180,000.00- produsul 157,272.7360,000.00- produsul 2152,727.27120,000.002. CGS total350,000.00345,000.00- produsul 195,454.55115,000.00- produsul 2254,545.45230,000.00Tabel 2ExplicaiiSecia I (lei)Secia II (lei)Total (lei)Cantitatea de produs (buc)Cheltuieli indirecte repartizate pe unitatea de produs (lei/buc)0123 = 1 + 245 = 3/4V. Total general560,000.00525,000.001,085,000.00- produsul 1152,727.27175,000.00327,727.2710,000.0032.77- produsul 2407,272.73350,000.00757,272.7320,000.0037.86Situaia repartizrii cheltuielilor generale de administraieiTabel 1ExplicaiiManoper direct (salarii+contribuii aferente) (lei)Cheltuieli indirecte repartizate pe produse (lei)Baza de repartizare (lei)Coeficient de repartizareCheltuieli generale de administraie repartizate (lei)1234 = 2 + 35 = III6 / III46 = 4 x 5I. Secia I, total din care:1,114,905560,0001,674,9050.0974364226163,196.75- produsul 1304,065152,727.27456,79244,508.20- produsul 2810,840407,272.731,218,113118,688.55II. Secia II, total din care:314,550525,000839,55081,802.75- produsul 1104,850175,000.00279,85027,267.58- produsul 2209,700350,000.00559,70054,535.17III. Total general, din care:1,429,4551,085,0002,514,455244,999.50- produsul 1408,915327,727736,64271,775.79- produsul 21,020,540757,2731,777,813173,223.71Tabel 2ExplicaiiTotal (lei)Cantitatea de produse (buc)Cheltuieli generale de aministraie repartizate pe unitatea de produs (lei/buc)0123 = 1/2III. Total general, din care:244,999.50- produsul 171,775.7910,0007.18- produsul 2173,223.7120,0008.66Sitaia repartizrii cheltuielilor de desfacereTabel 1ExplicaiiManoper direct + Cheltuieli indirecte repartizate pe produse (lei)Cheltuieli generale ale administraiei repartizate pe produse (lei)Baza de repartizare (lei)Coeficient de repartizareCheltuieli generale repartizate (lei)1234 = 2 + 35 = III6/III46 = 4 x 5I. Secia I, total din care:1,674,905.00163,196.751,838,101.750.047110886,594.37- produsul 1456,792.2744,508.20501,300.4823,616.65- produsul 21,218,112.73118,688.551,336,801.2762,977.72II. Secia II, total din care:839,550.0081,802.75921,352.7543,405.63- produsul 1279,850.0027,267.58307,117.5814,468.54- produsul 2559,700.0054,535.17614,235.1728,937.09III. Total general, din care:2,514,455.00244,999.502,759,454.50130,000.00- produsul 1736,642.2771,775.79808,418.0638,085.19- produsul 21,777,812.73173,223.711,951,036.4491,914.81Tabel 2ExplicaiiTotal (lei)Cantitatea de produse (buc)Cheltuieli generale de aministraie repartizate pe unitatea de produs (lei/buc)0123 = 1/2III. Total general, din care:38,085.19- produsul 138,085.1910,0003.81- produsul 291,914.8120,0004.60Planul costului unitar al produselor 1 i 2Categoria de cheltuieliCostul unitar al produsului 1 (lei)Costul unitar al produsului 2 (lei)012I. Cheltuieli directe de producie, total, din care:100.89106.03a) cheltuieli cu materii prime directe:60.0055.00- cu materia prim A30.0040.00- cu materia prim B30.0015.00b) salarii directe i contribuiile aferente40.8951.03II. Cheltuieli indirecte de producie repartizate32.7737.86III. Cost de producie (I + II)133.66143.89IV. Cheltuieli generale de administraie repartizate7.188.66V. Cheltuieli de desfacere repartizate3.814.60VI. Cost complet (III + IV + V)144.65157.15VII. Pre de vnzare174 lei/buc185 lei/buc