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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- Elemente<br />
Nr. <strong>de</strong><br />
produse<br />
fabricate<br />
în perioada<br />
Cantitatea<br />
<strong>de</strong><br />
materiale<br />
pe produs<br />
Kg<br />
Cantitatea<br />
¤<br />
<br />
pe<br />
Kg F<br />
<br />
materialelor<br />
consumate<br />
Valorile<br />
compa-<br />
rabile<br />
300 P1 6 1800 6 20400 6<br />
SUHY ]XWH 400 P2 4 1600<br />
- Elemente<br />
constatate<br />
- Modificare<br />
$QDOL]D PRGLILF ULL WRWDOH<br />
WRWDO<br />
- Cost<br />
constant<br />
Costul<br />
prestabilit la<br />
consumul<br />
realizat<br />
Costul<br />
prestabilit la<br />
consumul<br />
SUHY ]XW<br />
aferent<br />
SURGXF LHL<br />
realizate<br />
330 P1 3700 5,5 20350 5,5<br />
420 P2<br />
3700 × 5,5 = 20350<br />
3700 × 6 = 22200<br />
330 6 1980<br />
1680<br />
420 4 3660 × 6 = 21960<br />
&RVW SUHY ]XW OD FRQVXP 20400<br />
WRWDO SUHY ]XW<br />
Modificare<br />
WRWDO<br />
- 50<br />
Modificarea<br />
SUH XOXL – 1850 F<br />
Modificarea<br />
FDQWLW LL<br />
FRQVXPDW<br />
+ 240 F<br />
Modificarea<br />
volumului <strong>de</strong><br />
activitate +1560F<br />
- 50 F<br />
Tabelul 3.17<br />
(materialul X)<br />
¤ <br />
- favorabile<br />
+ nefavorabile<br />
Favorabile<br />
privind<br />
SUH XO<br />
F<br />
Modificarea<br />
materialelor<br />
consumate<br />
- 1610 F<br />
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SURLHFWDUH úL H[HFX LH D SURGXVXOXi.<br />
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PDWHULDOH LQFOXVLY GLQ SXQFW GH YHGHUH DO DVLJXU ULL LQWHJULW LL<br />
patrimoniului.
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