cost de producție înseamnă prețul de achiziție al materiilor prime i al materialelor consumabile i alte cheltuieli care pot fi atribuite direct bunului în cauză.
https://www.efficientaccountancy.ro/Ordin-1802-%20contabilitatea-productiei.pdf
The document provides information about an upcoming quiz including that there will be 20 questions, each correct answer earns 10 points, and there are no penalties for incorrect answers. It also provides some sample questions and answers about movies, TV shows, sports figures, and other topics.
Amy Kraemer presented on how to manage your digital footprint. She explained that everything posted online can last forever and affect your reputation and future opportunities. Kraemer advised students to be careful what they post on social media, to avoid oversharing personal information, and to Google themselves periodically to see what comes up and ensure their online presence portrays the image they want. She also suggested students learn skills for the future like coding to help control their digital footprint.
Mishell Acosta del paralelo 5 cantó la canción "Ya te olvidé" y Pedro Quiñones y Andrea Estrada del paralelo 4 cantaron juntos "Colgando en tus manos" en la mañana cultural.
Ringkasan dokumen tersebut adalah:
Dokumen tersebut membahas tentang cybercrime, termasuk definisi, sejarah, jenis, karakteristik, dan modus kejahatan cybercrime. Jenis kejahatan cybercrime yang dijelaskan meliputi penipuan kredit, hacking, penyadapan email, dan manipulasi data secara ilegal.
cost de producție înseamnă prețul de achiziție al materiilor prime i al materialelor consumabile i alte cheltuieli care pot fi atribuite direct bunului în cauză.
https://www.efficientaccountancy.ro/Ordin-1802-%20contabilitatea-productiei.pdf
The document provides information about an upcoming quiz including that there will be 20 questions, each correct answer earns 10 points, and there are no penalties for incorrect answers. It also provides some sample questions and answers about movies, TV shows, sports figures, and other topics.
Amy Kraemer presented on how to manage your digital footprint. She explained that everything posted online can last forever and affect your reputation and future opportunities. Kraemer advised students to be careful what they post on social media, to avoid oversharing personal information, and to Google themselves periodically to see what comes up and ensure their online presence portrays the image they want. She also suggested students learn skills for the future like coding to help control their digital footprint.
Mishell Acosta del paralelo 5 cantó la canción "Ya te olvidé" y Pedro Quiñones y Andrea Estrada del paralelo 4 cantaron juntos "Colgando en tus manos" en la mañana cultural.
Ringkasan dokumen tersebut adalah:
Dokumen tersebut membahas tentang cybercrime, termasuk definisi, sejarah, jenis, karakteristik, dan modus kejahatan cybercrime. Jenis kejahatan cybercrime yang dijelaskan meliputi penipuan kredit, hacking, penyadapan email, dan manipulasi data secara ilegal.
Royaltylux Watches offers men's and women's watch collections and prioritizes customer satisfaction. The website provides links to the company's social media profiles on Twitter, YouTube, and Facebook to engage with customers.
This document is a curriculum vitae for Syed Suhail Mehdi. It summarizes his personal and contact information, educational qualifications, professional experience, skills, interests and activities, achievements, and curriculum projects accomplished. He has an MCA from Al-Ameen Institute of Information Sciences and a BCA from Shantiniketan Degree College. His professional experience includes positions as a Java Developer at EBS Technologies and an internship as a Software Developer trainee at Cal-Info System developing a Windows Phone app.
The document discusses the installation of Communications Server for AIX. It has three CDs - a QuickStart CD containing information and documentation, a Server CD containing the installation packages for the AIX server, and a Remote API Client CD containing installation packages for client platforms. The installation can be performed using the AIX SMIT interface by selecting packages like gskrta.rte and providing feedback to improve future versions.
Africa is the second largest continent, covering about 20% of Earth's total land area. It has over 1 billion people, accounting for about 15% of the world's population. Africa has an abundance of natural resources and wildlife, but remains the world's poorest continent due to issues like disease, corruption, and human rights violations. It is also extremely diverse linguistically, culturally, and religiously.
This document lists different family relationships including mother, father, daughter, son, brothers, sisters, brother and sister, mother and father, grandmother, grandfather, grandfather and grandmother, father and daughter, mother and son, mother and daughter, and father and son.
This document outlines the vision, organizational structure, and key areas of focus for a public services organization called Chucurí Springs. The organization aims to be a leader in providing excellent and profitable public services to users. Its structure includes a board of directors, management team, and departments for planning, legal, accounting, operations, business, environment, and more. Key areas of focus include commercial management of users, financial management, administrative management, productive management, technical management, waste collection and disposal, water services, sewer services, composting, customer service, and continuous improvement.
This document provides guidance on creating effective blog posts. It discusses:
1) The purpose of blogging is to communicate a message, engage with a community, and reach new people.
2) When writing for the web, content needs to be concise, cater to both "skimmers" and "diggers", and incorporate multimedia like images and video.
3) The steps to create a good blog post are to ask why you are writing, write a draft, re-write, integrate social media promotion, and grow an email list. Posts should be around 500 words and tell a clear story with a beginning, middle and end.
Leather Footwear in context of BangladeshRifat Touhid
This document discusses leather (footwear) exports from Bangladesh. It provides information on the types of leather footwear that can be exported, including shoes, sandals, slippers, hiking/walking boots, and sports boots. It also lists some of the major import countries for Bangladeshi leather footwear like the United Arab Emirates, Italy, and Belgium. The document outlines the procedure for obtaining an Export Registration Certificate to export leather footwear. It discusses some of the key documents needed for customs clearance like certificates from the Animal Quarantine Office, export licenses, proforma invoices, letters of credit, and bills of lading. In the end, it presents data on the contribution of leather footwear exports to Bangladesh's
Newstylesite luxurious Watch is One of the MostNew Style Site
Watches are one of the most beautiful gift, which one can plan for giving their loved ones. It is only the time which does not wait or stop for anyone.
Stabilirea pragului de rentabilitate si evaluarea riscului economic pentru exploatatiile agricole vegetale si animale în conditiile pedo- climatice din sudul tarii
Royaltylux Watches offers men's and women's watch collections and prioritizes customer satisfaction. The website provides links to the company's social media profiles on Twitter, YouTube, and Facebook to engage with customers.
This document is a curriculum vitae for Syed Suhail Mehdi. It summarizes his personal and contact information, educational qualifications, professional experience, skills, interests and activities, achievements, and curriculum projects accomplished. He has an MCA from Al-Ameen Institute of Information Sciences and a BCA from Shantiniketan Degree College. His professional experience includes positions as a Java Developer at EBS Technologies and an internship as a Software Developer trainee at Cal-Info System developing a Windows Phone app.
The document discusses the installation of Communications Server for AIX. It has three CDs - a QuickStart CD containing information and documentation, a Server CD containing the installation packages for the AIX server, and a Remote API Client CD containing installation packages for client platforms. The installation can be performed using the AIX SMIT interface by selecting packages like gskrta.rte and providing feedback to improve future versions.
Africa is the second largest continent, covering about 20% of Earth's total land area. It has over 1 billion people, accounting for about 15% of the world's population. Africa has an abundance of natural resources and wildlife, but remains the world's poorest continent due to issues like disease, corruption, and human rights violations. It is also extremely diverse linguistically, culturally, and religiously.
This document lists different family relationships including mother, father, daughter, son, brothers, sisters, brother and sister, mother and father, grandmother, grandfather, grandfather and grandmother, father and daughter, mother and son, mother and daughter, and father and son.
This document outlines the vision, organizational structure, and key areas of focus for a public services organization called Chucurí Springs. The organization aims to be a leader in providing excellent and profitable public services to users. Its structure includes a board of directors, management team, and departments for planning, legal, accounting, operations, business, environment, and more. Key areas of focus include commercial management of users, financial management, administrative management, productive management, technical management, waste collection and disposal, water services, sewer services, composting, customer service, and continuous improvement.
This document provides guidance on creating effective blog posts. It discusses:
1) The purpose of blogging is to communicate a message, engage with a community, and reach new people.
2) When writing for the web, content needs to be concise, cater to both "skimmers" and "diggers", and incorporate multimedia like images and video.
3) The steps to create a good blog post are to ask why you are writing, write a draft, re-write, integrate social media promotion, and grow an email list. Posts should be around 500 words and tell a clear story with a beginning, middle and end.
Leather Footwear in context of BangladeshRifat Touhid
This document discusses leather (footwear) exports from Bangladesh. It provides information on the types of leather footwear that can be exported, including shoes, sandals, slippers, hiking/walking boots, and sports boots. It also lists some of the major import countries for Bangladeshi leather footwear like the United Arab Emirates, Italy, and Belgium. The document outlines the procedure for obtaining an Export Registration Certificate to export leather footwear. It discusses some of the key documents needed for customs clearance like certificates from the Animal Quarantine Office, export licenses, proforma invoices, letters of credit, and bills of lading. In the end, it presents data on the contribution of leather footwear exports to Bangladesh's
Newstylesite luxurious Watch is One of the MostNew Style Site
Watches are one of the most beautiful gift, which one can plan for giving their loved ones. It is only the time which does not wait or stop for anyone.
Stabilirea pragului de rentabilitate si evaluarea riscului economic pentru exploatatiile agricole vegetale si animale în conditiile pedo- climatice din sudul tarii
Managementul valorii dobindite din perspectiva teoriei optiunilorTeodor Darabaneanu
Prezentarea explica modul de aplicarea a managementului valorii dobindite (Earned Value Management) a proiectele de dezvoltare software, prin prisma teoriei optiunilor, unde fiecare cerinta exprimata de client poate fi modelata si interpretata contractual ca o optiune, ce poate fi exercitata de client in functie de valoarea sa de business.
Programul Operaţional Dezvoltarea Capacităţii Administrative-PODCA: buletin septembrie 2014.
Programul Operaţional „Dezvoltarea Capacităţii Administrative” (PO DCA) 2007-2013, finanţat din Fondul Social European, vizează dezvoltarea capacităţii administrative şi sprijinirea eforturilor de modernizare a administraţiei publice româneşti.
Programul a fost elaborat în anul 2005. Între 2006 şi 2013 a fost gestionat de Ministerul Administraţiei şi Internelor, în calitate de Autoritate de Management. Din anul 2013, Ministerul Dezvoltării Regionale şi Administraţiei Publice (MDRAP) a fost desemnat Autoritate de Management a programului (HG nr. 1/2013).
BUGETUL programului: 208.002.622 de euro - alocaţi din Fondul Social European, la care se adaugă co-finanţarea naţională. În total, bugetul minim pentru PO DCA este de 244.708.967 euro: http://www.mdrt.ro/administratie/podca.
Programul Operaţional Dezvoltarea Capacităţii Administrative-PODCA-buletin se...
Tema 5 si 6
1. Prezentaţi metoda sau metodele de calculaţie pentru costul de producţie
şi pentru preţul final al unui produs, metode folosite în întreprinderea în care lucraţi
sau în cadrul căreia v-aţi elaborat proiectul de diplomă
Prezentaţi fluxurile financiare utilizate în întreprinderea în care lucraţi sau în cadrul
căreia v-aţi elaborat proiectul de diplomă
Pentru obţinerea unui produs sau lucrare sunt realizate activităţi care generează
consumuri de factori de producţie, dintre care unele consumuri sunt direct, altele indirect
legate de executarea produsului sau a lucrării, iar altele sunt necesare procesului de
distribuţie. Toate acestea formează costul produselor sau lucrărilor respective.
În delimitarea acestor costuri pe purtători de cost, teoria calculaţiei a adoptat două
concepţii majore:
a) – concepţia integrală
b) – concepţia parţială
Concepţia integrală cere ca în costul unitar al fiecărui purtător de cost să se cuprindă
totalul costurilor generate de obţinerea şi comercializarea lui, respectiv a celor directe şi
indirecte. Pe aceasta se fundamentează conceptul de cost complet.
Concepţia parţială consideră că în costul unitar al unui produs este suficient să se
delimiteze doar acele costuri care sunt legate direct de obţinerea acestuia.
Conceptul costului complet este ilustrat printr-o serie de metode clasice (metoda
globală, metoda pe faze, metoda pe comenzi) sau metode evoluate (standard cost, metoda
costurilor normate, T.H.M., G.P.).
Cunoaşterea particularităţilor fiecăreia dintre ele contribuie direct la utilizarea lor în
raport cu cerinţele impuse de managementul activităţii de exploatare (de producţie).
Fie că determină numai un cost efectiv (istoric sau postoperativ) – în cazul metodelor
clasice – fie că determină un cost antecalculat, anticipativ, deci o mărime, faţă de care
costul efectiv se poate raporta existând în acelaşi timp şi posibilitatea controlului, analizei
şi influenţării costurilor – în cazul metodelor evoluate – orice metodă de calculaţie bazată
pe conceptul costurilor totale aparţine categoriei metodelor absorbante. Aceste metode
iau în considerare, în calculaţia costurilor, totalitatea cheltuielilor generate de
desfăşurarea activităţilor de exploatare calculând un cost complet pe produs, lucrare,
serviciu etc.
Cunoaşterea costului complet aferent produselor fabricate şi/sau vândute reprezintă
un element de informare important pentru conducerea unei întreprinderi şi controlul
gestiunii sale. Acesta permite:
- evaluarea stocurilor pe diferite etape ale ciclului de fabricaţie şi de vânzare;
- compararea structurii costului complet pentru întreprindere cu activităţi
asemănătoare (pe diferite stadii ale producţiei, după mijloacele de exploatare
utilizate, pe grupe de clienţi) şi determinarea punctelor „tari” şi a celor „slabe”
vizavi de concurenţă;
- elaborarea unui preţ (sau tarif) pentru comercializarea unui bun (sau a unui
serviciu) şi pentru care, acel preţ (sau tarif) nu este practic definit sau impus de
concurenţă;
2. - stabilirea devizului pentru execuţia pieselor individuale, fabricarea unei serii mici
sau executarea de lucrări speciale.1
Metodele de calculaţie absorbante departajează cheltuielile încorporabile în două
categorii:
costuri directe şi costuri indirecte.
Fluxul cheltuielilor încorporabile pentru calculul costului complet al produselor poate fi
schematizat ca în figura 1
Nr.
crt.
EXPLICAŢII CONTABILITATEA
FINANCIARĂ
CONTABILITATEA DE
GESTIUNE
CONTURI Sume CONTURI Sume
debitoar
e
creditoa
re
debitoa
re
creditoa
re
0 1 2 3 4 5 6 7
1 Înregistrarea
cheltuielilor
directe pe
articole de
circulaţie
600
6011
621
641
6451.1
6452
300
3011
401.1
421
4311.1
4371
4.968.624.
000
263.958.1
50
207.026.0
00
1.940.868.
750
718.121.4
38
97.043.43
8
921
9210
9211
9212
901 8.195.641.776
5.232.581.150
2.147.894.750
815.164.876
2 Înregistrarea
cheltuielilor
indirecte sau
comune ale
secţiei
6011
602
605
611
6811
641
6451.1
6452
612
3011
322
401
401
2811
421
4311.1
4371
5121
31.053.90
0
82.810.40
0
351.944.2
00
46.580.85
0
326.065.9
50
517.565.0
00
191.499.0
50
25.878.25
0
116.452.1
25
923
9234
9235
901 1.689.849.725
838.455.300
851.394.425
3 Înregistrarea 6011 3011 15.526.95 9240 901 465.808.499