e progresul comportamentului diferitelor categorii de cheltuieli ...

3.11 Analiza costului pe produse
ÌQFDGUDUHD vQ DF LXQHD DPSO GH VSRULUH FRQWLQX D UHQWDELOLW Li,
analiza costului pe produs constituie etapa de început care precede punerea
în aplicare a P VXULORU WHKQLFR-RUJDQL]DWRULFH PHQLWH V FRQGXF OD
economisirea resurselor consumate.
2UJDQL]DUHD úL GHVI úXUDUHD SUDFWLFLL GH DQDOL] D FRVWXULORU SH
SURGXVH HVWH FRQGL LRQDW GH PRGXO GH RUJDQL]DUH D HYLGHQ HL FKHOWXielilor
GH SURGXF LH úL FDOFXO DO SUH XOXL GH FRVW SUHFXP úL GH FDUDFWHUXO SURGXF LHL
úL JUDGXO GH FRPSOH[LWDWH DO DFHVWXLD
$QDOL]D FRVWXOXL SH SURGXV XUP UHúWH DEDWHUHD DFHVWXLD ID GH XQ
anumit criteriu (costul planificat, normat, sau din anul precedent),
FDWHJRULLOH GH FKHOWXLHOL DUWLFROH GH FDOFXOD LH HOHPHQWH SULPDUH SH VHDPD
F URUD V-DX SURGXV PRGLILF UL SUHFXP úL IDFWRULL FDUH DX GHWHUPLQDW DEDWHULOH
respective.
2 LPSRUWDQ GHRVHELW R SUH]LQW LGHQWLILFDUHD UH]HUYHORU H[LVWHQWH
care pot fL PRELOL]DWH vQ SURFHVXO GH H[HFX LH D SURGXVXOXL SHQWUX UHGXFHUHD
FRQWLQX D FRVWXOXL úL PHQ LQHULL VDX FKLDU vPEXQ W LULL FDOLW LL SURGXVXOXL
D ILDELOLW LL DFHVWXLD
2UJDQL]DUHD PXQFLL GH DQDOL] D FRVWXULORU SH SURGXVH LPSOLF
SDUFXUJHUHD XUP WRDUHlor etape:
a) 6WDELOLUHD SURGXVHORU FDUH XUPHD] D IL VXSXVH DQDOL]HL 'H
UHJXO VXQW FHUFHWDWH FX SULRULWDWH SURGXVHOH OD FDUH V-DX GHS úLW
FRVWXULOH DQWHFDOFXODWH VDX QRUPDWH $FHDVWD QX H[FOXGH úL
produsele la care s-DX RE LQXW HFRQRPLL SHQWUX D JHQHUDOL]a
H[SHULHQ D SR]LWLY
b) ([SOLFDUHD PRGLILF ULL FRVWXOXL SH ILHFDUH SURGXV SULQ SULVPD
categoriilor de cheltuieli (articole sau elemente), stabilindu-se
FRQWULEX LD DEVROXW úL SURFHQWXDO D ILHF UHL FDWHJRULL OD
PRGLILFDUHD WRWDO D FRVWXOXL SH SURGXV
c) AnalL]D HOHPHQWHORU GH FKHOWXLHOL SULQ SULVPD IDFWRULORU GLUHF L úL
LQGLUHF L GH LQIOXHQ $VWIHO PRGLILFDUHD FKHOWXLHOLORU FX
materiile prime, materialele directe (ΔFKP VH H[SOLF SULQ
,QIOXHQ D FRQVXPXULORU VSHFLILFH FV
( cs 1 − cs0
) p′
0
2 ,QIOXHQ D SUH XOXL PDWHULDOHORU S
( p′
− p )
cs 1 1 ′ 0