e progresul comportamentului diferitelor categorii de cheltuieli ...
e progresul comportamentului diferitelor categorii de cheltuieli ...
e progresul comportamentului diferitelor categorii de cheltuieli ...
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• DQDOL]D IDFWRULDO<br />
• HYDOXDUHD WHQGLQ HL ORU vQ IXQF LH GH IDFWRULL VSHFLILFL FDUH OH<br />
JHQHUHD] IDSW FH SUHVXSXQH FRnstituirea <strong>de</strong> mo<strong>de</strong>le<br />
FRUHVSXQ] WRDUH 2 DVHPHQHD SUREOHP SUH]LQW LPSRUWDQ<br />
SUDFWLF vQ DFWLYLWDWHD GH HODERUDUH D EXJHWHORU GH YHQLWXUL úL<br />
FKHOWXLHOL SUHFXP úL vQ LQHUHD VXE FRQWURO D HYROX LHL<br />
costurilor pe centre <strong>de</strong> responsabilitate.<br />
Întrucât, din SXQFW GH YHGHUH PHWRGRORJLF H[LVW HOHPHQWH FRPXQH<br />
DFHVWHD YRU IL H[HPSOLILFDWH SH DQXPLWH FDWHJRULL GH FKHOWXLHOL I U D IL<br />
RPLVH DVSHFWHOH SDUWLFXODUH ÌQ FRQVHFLQ SUREOHPDWLFD DQDOL]HL SRDWH IL<br />
XUP WRDUHD<br />
3.8.1 Analiza <strong>cheltuieli</strong>lor materiale<br />
&KHOWXLHOLOH PDWHULDOH GH LQ R SRQGHUH PDL PDUH VDX PDL PLF vQ<br />
IXQF LH GH SURILOXO GH DFWLYLWDWH DO vQWUHSULQGHULL (OH UHSUH]LQW H[SUHVLD<br />
YDORULF D FRQVXPXULORU GH UHVXUVH PDWHULDOH úL D SUHVW ULORU GH VHUYLFLL GH<br />
F WUH WHU L úL VH FRPSXQ GLQ<br />
¾ materii prime, materiale;<br />
¾ FRPEXVWLELO HQHUJLH DS<br />
¾ amortizare;<br />
¾ obiecte <strong>de</strong> inventar;<br />
¾ OXFU UL úL VHUYLFLL SUHVWDWH GH WHU L<br />
¾ alte <strong>cheltuieli</strong> materiale.<br />
ÌQ FRQWDELOLWDWHD ILQDQFLDU DFHVWH FKHOWXLHOL VXQW HYLGHQ LDWH vQ<br />
conturile din clasa 6 – conturi <strong>de</strong> <strong>cheltuieli</strong>, iar în contabilitatea <strong>de</strong> gestiune<br />
vQ FRQWXULOH GH FDOFXOD LH FW – 925).<br />
$úD GXS FXP V-D DU WDW vQ DQDOL]D FKHOWXLHOLORU PDWHULDOH GLVWLQJHP<br />
$QDOL]D VLWXD LHL JHQHUDOH D FKHOWXLHOLORU PDWHULDOH<br />
Ca prim aspect al analizei <strong>cheltuieli</strong>lor materiale se are în ve<strong>de</strong>re<br />
IRUPDUHD XQHL LPDJLQL GH DQVDPEOX DVXSUD HYROX LHL DFHVWRUD SH ED]D<br />
LQGLFHOXL FKHOWXLHOLORU PDWHULDOH ,FKP WRWDOL]DWRU úL SH SULQFLSDOHOH<br />
FRPSRQHQWH DOH SRQGHULL ORU vQ WRWDO FRVWXUL JP úL D QLYHOXOXL OD OHL<br />
veniWXUL GLQ H[SORDWDUH UHVSHFWLY FLIU GH DIDFHUL &P<br />
Datele necesare sunt redate îQ WDEHOXO XUP WRU WDEHOXO )