2024 State of Marketing Report – by HubspotMarius Sescu
https://www.hubspot.com/state-of-marketing
· Scaling relationships and proving ROI
· Social media is the place for search, sales, and service
· Authentic influencer partnerships fuel brand growth
· The strongest connections happen via call, click, chat, and camera.
· Time saved with AI leads to more creative work
· Seeking: A single source of truth
· TLDR; Get on social, try AI, and align your systems.
· More human marketing, powered by robots
ChatGPT is a revolutionary addition to the world since its introduction in 2022. A big shift in the sector of information gathering and processing happened because of this chatbot. What is the story of ChatGPT? How is the bot responding to prompts and generating contents? Swipe through these slides prepared by Expeed Software, a web development company regarding the development and technical intricacies of ChatGPT!
Product Design Trends in 2024 | Teenage EngineeringsPixeldarts
The realm of product design is a constantly changing environment where technology and style intersect. Every year introduces fresh challenges and exciting trends that mold the future of this captivating art form. In this piece, we delve into the significant trends set to influence the look and functionality of product design in the year 2024.
2024 State of Marketing Report – by HubspotMarius Sescu
https://www.hubspot.com/state-of-marketing
· Scaling relationships and proving ROI
· Social media is the place for search, sales, and service
· Authentic influencer partnerships fuel brand growth
· The strongest connections happen via call, click, chat, and camera.
· Time saved with AI leads to more creative work
· Seeking: A single source of truth
· TLDR; Get on social, try AI, and align your systems.
· More human marketing, powered by robots
ChatGPT is a revolutionary addition to the world since its introduction in 2022. A big shift in the sector of information gathering and processing happened because of this chatbot. What is the story of ChatGPT? How is the bot responding to prompts and generating contents? Swipe through these slides prepared by Expeed Software, a web development company regarding the development and technical intricacies of ChatGPT!
Product Design Trends in 2024 | Teenage EngineeringsPixeldarts
The realm of product design is a constantly changing environment where technology and style intersect. Every year introduces fresh challenges and exciting trends that mold the future of this captivating art form. In this piece, we delve into the significant trends set to influence the look and functionality of product design in the year 2024.
How Race, Age and Gender Shape Attitudes Towards Mental HealthThinkNow
Mental health has been in the news quite a bit lately. Dozens of U.S. states are currently suing Meta for contributing to the youth mental health crisis by inserting addictive features into their products, while the U.S. Surgeon General is touring the nation to bring awareness to the growing epidemic of loneliness and isolation. The country has endured periods of low national morale, such as in the 1970s when high inflation and the energy crisis worsened public sentiment following the Vietnam War. The current mood, however, feels different. Gallup recently reported that national mental health is at an all-time low, with few bright spots to lift spirits.
To better understand how Americans are feeling and their attitudes towards mental health in general, ThinkNow conducted a nationally representative quantitative survey of 1,500 respondents and found some interesting differences among ethnic, age and gender groups.
Technology
For example, 52% agree that technology and social media have a negative impact on mental health, but when broken out by race, 61% of Whites felt technology had a negative effect, and only 48% of Hispanics thought it did.
While technology has helped us keep in touch with friends and family in faraway places, it appears to have degraded our ability to connect in person. Staying connected online is a double-edged sword since the same news feed that brings us pictures of the grandkids and fluffy kittens also feeds us news about the wars in Israel and Ukraine, the dysfunction in Washington, the latest mass shooting and the climate crisis.
Hispanics may have a built-in defense against the isolation technology breeds, owing to their large, multigenerational households, strong social support systems, and tendency to use social media to stay connected with relatives abroad.
Age and Gender
When asked how individuals rate their mental health, men rate it higher than women by 11 percentage points, and Baby Boomers rank it highest at 83%, saying it’s good or excellent vs. 57% of Gen Z saying the same.
Gen Z spends the most amount of time on social media, so the notion that social media negatively affects mental health appears to be correlated. Unfortunately, Gen Z is also the generation that’s least comfortable discussing mental health concerns with healthcare professionals. Only 40% of them state they’re comfortable discussing their issues with a professional compared to 60% of Millennials and 65% of Boomers.
Race Affects Attitudes
As seen in previous research conducted by ThinkNow, Asian Americans lag other groups when it comes to awareness of mental health issues. Twenty-four percent of Asian Americans believe that having a mental health issue is a sign of weakness compared to the 16% average for all groups. Asians are also considerably less likely to be aware of mental health services in their communities (42% vs. 55%) and most likely to seek out information on social media (51% vs. 35%).
AI Trends in Creative Operations 2024 by Artwork Flow.pdfmarketingartwork
This article is all about what AI trends will emerge in the field of creative operations in 2024. All the marketers and brand builders should be aware of these trends for their further use and save themselves some time!
A report by thenetworkone and Kurio.
The contributing experts and agencies are (in an alphabetical order): Sylwia Rytel, Social Media Supervisor, 180heartbeats + JUNG v MATT (PL), Sharlene Jenner, Vice President - Director of Engagement Strategy, Abelson Taylor (USA), Alex Casanovas, Digital Director, Atrevia (ES), Dora Beilin, Senior Social Strategist, Barrett Hoffher (USA), Min Seo, Campaign Director, Brand New Agency (KR), Deshé M. Gully, Associate Strategist, Day One Agency (USA), Francesca Trevisan, Strategist, Different (IT), Trevor Crossman, CX and Digital Transformation Director; Olivia Hussey, Strategic Planner; Simi Srinarula, Social Media Manager, The Hallway (AUS), James Hebbert, Managing Director, Hylink (CN / UK), Mundy Álvarez, Planning Director; Pedro Rojas, Social Media Manager; Pancho González, CCO, Inbrax (CH), Oana Oprea, Head of Digital Planning, Jam Session Agency (RO), Amy Bottrill, Social Account Director, Launch (UK), Gaby Arriaga, Founder, Leonardo1452 (MX), Shantesh S Row, Creative Director, Liwa (UAE), Rajesh Mehta, Chief Strategy Officer; Dhruv Gaur, Digital Planning Lead; Leonie Mergulhao, Account Supervisor - Social Media & PR, Medulla (IN), Aurelija Plioplytė, Head of Digital & Social, Not Perfect (LI), Daiana Khaidargaliyeva, Account Manager, Osaka Labs (UK / USA), Stefanie Söhnchen, Vice President Digital, PIABO Communications (DE), Elisabeth Winiartati, Managing Consultant, Head of Global Integrated Communications; Lydia Aprina, Account Manager, Integrated Marketing and Communications; Nita Prabowo, Account Manager, Integrated Marketing and Communications; Okhi, Web Developer, PNTR Group (ID), Kei Obusan, Insights Director; Daffi Ranandi, Insights Manager, Radarr (SG), Gautam Reghunath, Co-founder & CEO, Talented (IN), Donagh Humphreys, Head of Social and Digital Innovation, THINKHOUSE (IRE), Sarah Yim, Strategy Director, Zulu Alpha Kilo (CA).
Trends In Paid Search: Navigating The Digital Landscape In 2024Search Engine Journal
The search marketing landscape is evolving rapidly with new technologies, and professionals, like you, rely on innovative paid search strategies to meet changing demands.
It’s important that you’re ready to implement new strategies in 2024.
Check this out and learn the top trends in paid search advertising that are expected to gain traction, so you can drive higher ROI more efficiently in 2024.
You’ll learn:
- The latest trends in AI and automation, and what this means for an evolving paid search ecosystem.
- New developments in privacy and data regulation.
- Emerging ad formats that are expected to make an impact next year.
Watch Sreekant Lanka from iQuanti and Irina Klein from OneMain Financial as they dive into the future of paid search and explore the trends, strategies, and technologies that will shape the search marketing landscape.
If you’re looking to assess your paid search strategy and design an industry-aligned plan for 2024, then this webinar is for you.
5 Public speaking tips from TED - Visualized summarySpeakerHub
From their humble beginnings in 1984, TED has grown into the world’s most powerful amplifier for speakers and thought-leaders to share their ideas. They have over 2,400 filmed talks (not including the 30,000+ TEDx videos) freely available online, and have hosted over 17,500 events around the world.
With over one billion views in a year, it’s no wonder that so many speakers are looking to TED for ideas on how to share their message more effectively.
The article “5 Public-Speaking Tips TED Gives Its Speakers”, by Carmine Gallo for Forbes, gives speakers five practical ways to connect with their audience, and effectively share their ideas on stage.
Whether you are gearing up to get on a TED stage yourself, or just want to master the skills that so many of their speakers possess, these tips and quotes from Chris Anderson, the TED Talks Curator, will encourage you to make the most impactful impression on your audience.
See the full article and more summaries like this on SpeakerHub here: https://speakerhub.com/blog/5-presentation-tips-ted-gives-its-speakers
See the original article on Forbes here:
http://www.forbes.com/forbes/welcome/?toURL=http://www.forbes.com/sites/carminegallo/2016/05/06/5-public-speaking-tips-ted-gives-its-speakers/&refURL=&referrer=#5c07a8221d9b
ChatGPT and the Future of Work - Clark Boyd Clark Boyd
Everyone is in agreement that ChatGPT (and other generative AI tools) will shape the future of work. Yet there is little consensus on exactly how, when, and to what extent this technology will change our world.
Businesses that extract maximum value from ChatGPT will use it as a collaborative tool for everything from brainstorming to technical maintenance.
For individuals, now is the time to pinpoint the skills the future professional will need to thrive in the AI age.
Check out this presentation to understand what ChatGPT is, how it will shape the future of work, and how you can prepare to take advantage.
A brief introduction to DataScience with explaining of the concepts, algorithms, machine learning, supervised and unsupervised learning, clustering, statistics, data preprocessing, real-world applications etc.
It's part of a Data Science Corner Campaign where I will be discussing the fundamentals of DataScience, AIML, Statistics etc.
Time Management & Productivity - Best PracticesVit Horky
Here's my presentation on by proven best practices how to manage your work time effectively and how to improve your productivity. It includes practical tips and how to use tools such as Slack, Google Apps, Hubspot, Google Calendar, Gmail and others.
The six step guide to practical project managementMindGenius
The six step guide to practical project management
If you think managing projects is too difficult, think again.
We’ve stripped back project management processes to the
basics – to make it quicker and easier, without sacrificing
the vital ingredients for success.
“If you’re looking for some real-world guidance, then The Six Step Guide to Practical Project Management will help.”
Dr Andrew Makar, Tactical Project Management
Unlocking the Power of ChatGPT and AI in Testing - A Real-World Look, present...Applitools
During this webinar, Anand Bagmar demonstrates how AI tools such as ChatGPT can be applied to various stages of the software development life cycle (SDLC) using an eCommerce application case study. Find the on-demand recording and more info at https://applitools.info/b59
Key takeaways:
• Learn how to use ChatGPT to add AI power to your testing and test automation
• Understand the limitations of the technology and where human expertise is crucial
• Gain insight into different AI-based tools
• Adopt AI-based tools to stay relevant and optimize work for developers and testers
* ChatGPT and OpenAI belong to OpenAI, L.L.C.
How Race, Age and Gender Shape Attitudes Towards Mental HealthThinkNow
Mental health has been in the news quite a bit lately. Dozens of U.S. states are currently suing Meta for contributing to the youth mental health crisis by inserting addictive features into their products, while the U.S. Surgeon General is touring the nation to bring awareness to the growing epidemic of loneliness and isolation. The country has endured periods of low national morale, such as in the 1970s when high inflation and the energy crisis worsened public sentiment following the Vietnam War. The current mood, however, feels different. Gallup recently reported that national mental health is at an all-time low, with few bright spots to lift spirits.
To better understand how Americans are feeling and their attitudes towards mental health in general, ThinkNow conducted a nationally representative quantitative survey of 1,500 respondents and found some interesting differences among ethnic, age and gender groups.
Technology
For example, 52% agree that technology and social media have a negative impact on mental health, but when broken out by race, 61% of Whites felt technology had a negative effect, and only 48% of Hispanics thought it did.
While technology has helped us keep in touch with friends and family in faraway places, it appears to have degraded our ability to connect in person. Staying connected online is a double-edged sword since the same news feed that brings us pictures of the grandkids and fluffy kittens also feeds us news about the wars in Israel and Ukraine, the dysfunction in Washington, the latest mass shooting and the climate crisis.
Hispanics may have a built-in defense against the isolation technology breeds, owing to their large, multigenerational households, strong social support systems, and tendency to use social media to stay connected with relatives abroad.
Age and Gender
When asked how individuals rate their mental health, men rate it higher than women by 11 percentage points, and Baby Boomers rank it highest at 83%, saying it’s good or excellent vs. 57% of Gen Z saying the same.
Gen Z spends the most amount of time on social media, so the notion that social media negatively affects mental health appears to be correlated. Unfortunately, Gen Z is also the generation that’s least comfortable discussing mental health concerns with healthcare professionals. Only 40% of them state they’re comfortable discussing their issues with a professional compared to 60% of Millennials and 65% of Boomers.
Race Affects Attitudes
As seen in previous research conducted by ThinkNow, Asian Americans lag other groups when it comes to awareness of mental health issues. Twenty-four percent of Asian Americans believe that having a mental health issue is a sign of weakness compared to the 16% average for all groups. Asians are also considerably less likely to be aware of mental health services in their communities (42% vs. 55%) and most likely to seek out information on social media (51% vs. 35%).
AI Trends in Creative Operations 2024 by Artwork Flow.pdfmarketingartwork
This article is all about what AI trends will emerge in the field of creative operations in 2024. All the marketers and brand builders should be aware of these trends for their further use and save themselves some time!
A report by thenetworkone and Kurio.
The contributing experts and agencies are (in an alphabetical order): Sylwia Rytel, Social Media Supervisor, 180heartbeats + JUNG v MATT (PL), Sharlene Jenner, Vice President - Director of Engagement Strategy, Abelson Taylor (USA), Alex Casanovas, Digital Director, Atrevia (ES), Dora Beilin, Senior Social Strategist, Barrett Hoffher (USA), Min Seo, Campaign Director, Brand New Agency (KR), Deshé M. Gully, Associate Strategist, Day One Agency (USA), Francesca Trevisan, Strategist, Different (IT), Trevor Crossman, CX and Digital Transformation Director; Olivia Hussey, Strategic Planner; Simi Srinarula, Social Media Manager, The Hallway (AUS), James Hebbert, Managing Director, Hylink (CN / UK), Mundy Álvarez, Planning Director; Pedro Rojas, Social Media Manager; Pancho González, CCO, Inbrax (CH), Oana Oprea, Head of Digital Planning, Jam Session Agency (RO), Amy Bottrill, Social Account Director, Launch (UK), Gaby Arriaga, Founder, Leonardo1452 (MX), Shantesh S Row, Creative Director, Liwa (UAE), Rajesh Mehta, Chief Strategy Officer; Dhruv Gaur, Digital Planning Lead; Leonie Mergulhao, Account Supervisor - Social Media & PR, Medulla (IN), Aurelija Plioplytė, Head of Digital & Social, Not Perfect (LI), Daiana Khaidargaliyeva, Account Manager, Osaka Labs (UK / USA), Stefanie Söhnchen, Vice President Digital, PIABO Communications (DE), Elisabeth Winiartati, Managing Consultant, Head of Global Integrated Communications; Lydia Aprina, Account Manager, Integrated Marketing and Communications; Nita Prabowo, Account Manager, Integrated Marketing and Communications; Okhi, Web Developer, PNTR Group (ID), Kei Obusan, Insights Director; Daffi Ranandi, Insights Manager, Radarr (SG), Gautam Reghunath, Co-founder & CEO, Talented (IN), Donagh Humphreys, Head of Social and Digital Innovation, THINKHOUSE (IRE), Sarah Yim, Strategy Director, Zulu Alpha Kilo (CA).
Trends In Paid Search: Navigating The Digital Landscape In 2024Search Engine Journal
The search marketing landscape is evolving rapidly with new technologies, and professionals, like you, rely on innovative paid search strategies to meet changing demands.
It’s important that you’re ready to implement new strategies in 2024.
Check this out and learn the top trends in paid search advertising that are expected to gain traction, so you can drive higher ROI more efficiently in 2024.
You’ll learn:
- The latest trends in AI and automation, and what this means for an evolving paid search ecosystem.
- New developments in privacy and data regulation.
- Emerging ad formats that are expected to make an impact next year.
Watch Sreekant Lanka from iQuanti and Irina Klein from OneMain Financial as they dive into the future of paid search and explore the trends, strategies, and technologies that will shape the search marketing landscape.
If you’re looking to assess your paid search strategy and design an industry-aligned plan for 2024, then this webinar is for you.
5 Public speaking tips from TED - Visualized summarySpeakerHub
From their humble beginnings in 1984, TED has grown into the world’s most powerful amplifier for speakers and thought-leaders to share their ideas. They have over 2,400 filmed talks (not including the 30,000+ TEDx videos) freely available online, and have hosted over 17,500 events around the world.
With over one billion views in a year, it’s no wonder that so many speakers are looking to TED for ideas on how to share their message more effectively.
The article “5 Public-Speaking Tips TED Gives Its Speakers”, by Carmine Gallo for Forbes, gives speakers five practical ways to connect with their audience, and effectively share their ideas on stage.
Whether you are gearing up to get on a TED stage yourself, or just want to master the skills that so many of their speakers possess, these tips and quotes from Chris Anderson, the TED Talks Curator, will encourage you to make the most impactful impression on your audience.
See the full article and more summaries like this on SpeakerHub here: https://speakerhub.com/blog/5-presentation-tips-ted-gives-its-speakers
See the original article on Forbes here:
http://www.forbes.com/forbes/welcome/?toURL=http://www.forbes.com/sites/carminegallo/2016/05/06/5-public-speaking-tips-ted-gives-its-speakers/&refURL=&referrer=#5c07a8221d9b
ChatGPT and the Future of Work - Clark Boyd Clark Boyd
Everyone is in agreement that ChatGPT (and other generative AI tools) will shape the future of work. Yet there is little consensus on exactly how, when, and to what extent this technology will change our world.
Businesses that extract maximum value from ChatGPT will use it as a collaborative tool for everything from brainstorming to technical maintenance.
For individuals, now is the time to pinpoint the skills the future professional will need to thrive in the AI age.
Check out this presentation to understand what ChatGPT is, how it will shape the future of work, and how you can prepare to take advantage.
A brief introduction to DataScience with explaining of the concepts, algorithms, machine learning, supervised and unsupervised learning, clustering, statistics, data preprocessing, real-world applications etc.
It's part of a Data Science Corner Campaign where I will be discussing the fundamentals of DataScience, AIML, Statistics etc.
Time Management & Productivity - Best PracticesVit Horky
Here's my presentation on by proven best practices how to manage your work time effectively and how to improve your productivity. It includes practical tips and how to use tools such as Slack, Google Apps, Hubspot, Google Calendar, Gmail and others.
The six step guide to practical project managementMindGenius
The six step guide to practical project management
If you think managing projects is too difficult, think again.
We’ve stripped back project management processes to the
basics – to make it quicker and easier, without sacrificing
the vital ingredients for success.
“If you’re looking for some real-world guidance, then The Six Step Guide to Practical Project Management will help.”
Dr Andrew Makar, Tactical Project Management
Unlocking the Power of ChatGPT and AI in Testing - A Real-World Look, present...Applitools
During this webinar, Anand Bagmar demonstrates how AI tools such as ChatGPT can be applied to various stages of the software development life cycle (SDLC) using an eCommerce application case study. Find the on-demand recording and more info at https://applitools.info/b59
Key takeaways:
• Learn how to use ChatGPT to add AI power to your testing and test automation
• Understand the limitations of the technology and where human expertise is crucial
• Gain insight into different AI-based tools
• Adopt AI-based tools to stay relevant and optimize work for developers and testers
* ChatGPT and OpenAI belong to OpenAI, L.L.C.
1. STUDIU DE CAZ LA S.C. FLORIDELA S.R.L.
S.C. FLORIDELA S.R.L. este structurată pe două secţii de producţie ( S1, S2) şi două
secţii auxiliare: atelierul de întreţinere şi reparaţii (AIR) şi centrala termică.
Produsele finite recepţionate din producţie proprie în cursul lunii sunt următoarele:
- mobilier de bucătărie la un cost standard de 50000 lei;
- canapea de dormitor la un cost standard de 30000 lei;
- scaun de birou la un cost standard de 29000 lei.
În AIR în cursul lunii, se realizează comanda 1 reprezentând o reparaţie la secţia
principală de producţie S1, comanda 2 o reparaţie la centrala termică şi comanda 3 o reparaţie
capital la sediul administrative. La începutul lunii, există în stoc o producţie în curs de
execuţie la mobilierul de bucătărie în valoare de 1200 lei şi la canapeaua de dormitor o
producţie în curs dexecuţie în valoare de 1400 lei. Centrala termică furnizează energie
termică la S1, S2 şi la sediul administrativ în următoarele cote: S1 30%, S2 25% şi sectorul
administrativ 45%.
În cursul lunii s-au înregistrat următoarele consumuri:
1. colectarea cheltuielilor cu materiile prime şi materialele consumabile repartizate astfel:
consum de materii prime la nivelul S1 2550 lei din care pentru:
- MB 1400 lei
-C 700 lei
- SB 450 lei
consum de materii prime la nivelul S2 1550 lei din care pentru:
- MB 800 lei
-C 450 lei
- SB 300 lei
consum de materii prime la nivelul AIR comanda 1 1200 lei
consum de materii prime la nivelul CT în valoare de 2000 lei
consum de materii prime la nivelul sectorului de desfacere (SD) 1850 lei
consum de materiale consumabile la nivelul S1 1200 lei
consum de materiale consumabile la niveul S2 750 lei
consum de materiale consumabile la nivelul CT 1250 lei
consum de materiale de natura obiectelor de inventar (de exemplu halate de protecţie)
- la nivelul S1 1200 lei
2. - la nivelul S2 900 lei
- la nivelul AIR 500 lei
- la nivelul CT 620 lei
- la nivelul sectorului administrativ 350
consum de materiale pentru curăţenie la sectorul administrativ 100 lei
% = 901 16020
921S1 2550
MB
1400
C
700
SB
450
921S2 1550
MB
800
C
450
SB
300
922AIR 1200
C1
922CT 2000
925 1850
923S1 1200
923S2 750
922CT 1250
923S1 1200
923S2 900
922AIR 500
chelt. com
922CT 620
924 350
924 100
2) Colectarea cheltuielilor cu energia electrică şi apa repartizate astfel:
- la nivelul S1 2000 lei
- la nivelul S2 1200 lei
- la nivelul AIR 300 lei
- la nivelul CT 750 lei
3. - la nivelul sediului administrativ 650 lei
- la nivelul SD 350 lei
5250
% = 901
923S1 2000
923S2 1200
922AIR 300
chelt.comune
922ct 750
924 650
925 350
3) colectarea cheltuielilor cu chiriile repartizate astfel:
cheltuielile cu chiriile:
- la nivelul S1 2250 lei
- la nivelul S2 1800 lei
- la nivelul AIR 450 lei
- la nivelul sediului administrativ 3000 lei
% = 901 7500
923S1
2250
923S2
1800
922AIR
chelt.comune 450
924
3000
4) colectarea chletuielilor cu salariile repartizate astfel:
salariile muncitorilor direct productivi la nivelul S1 36000 lei din care:
- MB 15000 lei
-C 12000 lei
- SB 9000 lei
salariile muncitorilor direct productiv la nivelul S2 24700 lei din care:
- MB 14000 lei
4. -C 7500 lei
- SB 3200 lei
salariile muncitorilor direct productivi din AIR total 5300 lei din care:
- C1 1800 lei
- C2 2000 lei
- C3 1500 lei
salariile personalului indirect productiv din AIR 1000 lei
salariile la nivelul CT 2500 lei
salariile personalului administrativ al societăţii 5000 lei
salariile la nivelul SD 2500 lei
% = 901 77000
921S1 36000
MB 15000
C 12000
SB 9000
921S2 24700
MB 14000
C 7500
SB 3200
922AIR 5300
C1 1800
C2 2000
C3 1500
922AIR 1000
chelt.comu
922CT 2500
924 5000
925 2500
5) Colectarea cheltuielilor cu contribuţiile salariale şi protecţia social
cheltuielile cu contribuţiile salariale astfel:
- la nivelul S1: - MB 4500 lei
5. -C 3600 lei
- SB 2700 lei
- la nivelul S2: - MB 4200 lei
-C 2250 lei
- SB 960 lei
- la nivelul AIR: - C1 540 lei
- C2 600 lei
- C3 450 lei
- la nivelul AIR chelt com 300 lei
- la nivelul CT 750 lei
- la nivelul sediului administrativ 1500 lei
- la nivelul SD 750 lei
77000
% = 901
921S1 10800
MB 4500
C 3600
SB 2700
921S2 7410
MB 4200
C 2250
SB 960
922AIR 1590
C1 540
C2 600
C3 450
922AIR 300
chelt.comu
922CT 750
924 1500
925 750
6) Colectarea cheltuielilor cu amortizarea activelor imobilizate repartizate astfel:
chletuielile cu amortizarea:
6. - la nivelul S1 2500 lei
- la nivelul S2 1900 lei
- la nivelul AIR 1000 lei
- la nivelul CT 850 lei
% = 901 6250
923S1 2500
923S2 1900
922AIR 1000
chelt. com
922CT 850
7) Repartizarea cheltuielilor commune aferente AIR având ca bază de repartizare salariile
directe
D 922 AIR C
chelt comune
1) 500
2) 300
3) 450
4) 1000
5) 300
6) 1000
SFD = 3550
CheltC1= 1800*0,67= 1200 lei
CheltC2 = 2000*0,67 = 1340 lei
CheltC3 = 1500* 0,67= 1010 lei
3550
922AIR = 922AIR
chelt com
C1 1200
C2 1340
C3 1010
7. 8) Înregistrarea producţiei în curs de execuţie aflată în sold la începutul lunii la MB în valoare
de 1200 lei şi C în valoare de 1400 lei
921MB = 933MB 1200
921C = 933C 1400
9) Înregistrarea pruduselor finite la preţ prestabilit pe parcursul perioadei astfel pentru MB
50000 lei, pentru C 30000 lei ş pentru SB 29000 lei
109000
931MB = 902MB
50000
C C
30000
SB SB
29000
10) Repartizarea cheltuielilor AIR aferente celor 3 comenzi
D 922AIR C
C1
1) 1200
4) 1800
5) 540
7) 1200
SFD = 4740
D 922AIR C D 922AIR C
C2 C3
4) 2000 4) 1500
5) 600 5) 450
7) 1340 7) 1010
SFD = 3940 SFD = 2960
923S1 = 922AIR 4740
C1
922CT = 922AIR 3940
C2
924 = 922AIR 2960
C3
8. 11) Repartizarea cheltuielilor aferente centralei termice
D 922CT C
2000
1250
620
750
2500
750
850
3940
SFD = 12660
12660
% = 922CT
923S1 3798
923S2 3165
924 5697
12) Repartizarea cheltuielilor indirecte asupra activităţii de bază luând ca bază de repartizare
salariile directe
D 923S1 C
2000
1250
620
750
2500
750
850
3940
SFD = 12660
D 923S2 C
750
900
1200
1800
1900
3165
SFD = 9715
9. ChS1- MB = 0.49*15000 = 7350
C = 0,49*12000 = 5880
SB = 0,49*9000 = 4458
17688
921MB = 923S1
7350
C
5880
SB
4458
ChS2 – MB = 0,39*14000 = 5460 lei
C= 0,39*7500 = 2925 lei
SB = 0,39*3200 = 1330 lei
921MB = 923S2 9715
C 5460
SB
2925
1330
13) Repartizarea cheltuielilor generale de administraţie în funcţie de costul de secţie
D 924 C
350
100
650
3000
5000
1500
2960
5697
SFD = 19257
10. D 921MB C
1400
800
15000
14000
4500
4200
1200
7350
SFD = 53910
D 921C C
700
450
12000
7500
3600
2250
1400
5880
2925
SFD = 36705
D 921SB C
450
300
9000
3200
2700
960
4458
1330
SFD = 22398
Chelt – MB = 0,17*53910 = 9164,7lei
C = 0,17*36705 = 6239,85 lei
SB = 0,17*22398 = 3852,45 lei
921MB = 924 19257
C 9164,7
SB
6239,85
3852,45
11. 14) Repartizarea cheltuielilor aferente sectorului desfacere în funcţie de de costul de
producţie determinat la acest moment
D 925 C
1850
350
2500
750
SFD = 5450
D 921MB C
53910
9164,7
SFD =
63074,7
D 921C C
36705
6239,85
SFD =
42944,85
D 921SB C
22398
3852, 45
SFD =
26250,45
Chelt – MB = 0,04*63074,7 = 2522,988 lei
C = 0,04*42944 = 1717,794 lei
SB = 0,04*26250,45 = 1209,218 lei
921MB = 925 5450
C 2522, 988
SB
1717,794
1209, 218
15) Decontarea costului efectiv asupra producţiei finite obţinute
12. D 921MB C
53910
9164,7
2522, 988
SFD =
65597,688
D 921C C
36705
6239,85
1717, 794
SFD =
44662,644
D 921SB C
22398
3852, 45
1209, 218
SFD =
27459,668
902MB = 921MB 65597,688
C C 44662,644
SB SB 27459,668
16) Determinarea şi înregistrarea diferenţelor de preţ aferente produselor finite obţinute
D 902MB C
65597,688 50000
SFD =
15597,688
D 902C C
44662, 644 30000
SFD =
14662,644
