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  • Contabilitatea costurilor de producție și calcularea costului produselor fabricate: aspecte practice (continuare)
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Practical accounting

iconContabilitatea costurilor de producție și calcularea costului produselor fabricate: aspecte practice (continuare)

Prima parte

Exemplul 7. Salariul efectiv calculat aferent volumului produselor fabricate în luna iunie 2019 la entitatea „Benefice” SRL a constituit 42 852, 50 lei. Salariul normativ calculat la o tonă de produs finit pentru produsul „Foi de vafele” a constituit 4041,01 lei, pentru produsul „Napolitane cu umplutură de halva” – 6275,30 lei. Presupunem că suma totală a salariului normativ calculat la o tonă de produs finit pe linia de Napolitane a constituit 16 820,35 lei. Volumul efectiv fabricat pentru produsul „Foi de...

Iuliana Țugulschi

Ecaterina Cechina

Ecaterina Cechina

Monitorul fiscal FISC.md Nr.7 (55) 2019

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09 December /2019 11:26

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