Costuri ale stocurilor Flashcards by Ingrid Kajcsa

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Q

Ce costuri ale stocurilor sunt?

A

cost de achiziție si cost de productie

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Q

Ce sunt costurile de achizitie?

A

=toate elementele de la Ch aferente achiziției pana la Ch cu punerea in funcțiune

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Q

Ce include costul de achiziție?

A

pretul negociat cu furnizorul
Ch de transport
Ch cu punerea in funcțiune
taxe nerecuperabile (taxe vamale/de poluare)

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Q

Ce sunt costurile de productie?

A

=costul la care sunt obținute bunurile/serviciile/lucrararile in cadrul societatii ca urmare a unor procese de productie interna

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Q

Ce include costul de productie?

A

CA a materiei prime+materialelor consumabile
Ch cy manopera/salariile
Ch de prelucrare facturate de terți
Ch cu uzura utilajelor
Ch indirecte de productie (privesc societatea in ansamblu)

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Q

Cum se calculeaza Ch indirecte?

A

Ch ind=Ch bun/Ch totale

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