{"id":3444,"date":"2019-11-29T16:19:38","date_gmt":"2019-11-29T14:19:38","guid":{"rendered":"https:\/\/portal.winmentor.ro\/wme\/?page_id=3444"},"modified":"2019-11-29T16:19:39","modified_gmt":"2019-11-29T14:19:39","slug":"utilizare-contabilitate-de-gestiune-si-postcalcul-productie","status":"publish","type":"page","link":"https:\/\/portal.winmentor.ro\/wme\/suport\/help\/utilizare-contabilitate-de-gestiune-si-postcalcul-productie\/","title":{"rendered":"Utilizare contabilitate de gestiune si postcalcul productie"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">I. CONFIGURARI<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Conturile utilizate in contabilitatea de \ngestiune sunt:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>901-Decontari interne privind \ncheltuielile \n<\/li><li>902-Decontari interne privind productia \nobtinuta \n<\/li><li>903-Decontari interne privind diferentele de \npret \n<\/li><li>921-Cheltuielile activitatii de baza \n<\/li><li>923-Cheltuieli indirecte de productie \n<\/li><li>924-Cheltuieli generale de \nadministratie \n<\/li><li>925-Cheltuieli de desfacere \n<\/li><li>931-Costul productiei obtinute \n<\/li><li>933-Costul productiei in curs de \nexecutie <\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Constantele care trebuie setate pentru \ngenerarea automata a inregsitrarilor contabile in clasa 9 se gasesc in Constante \ngenerale MENTOR &gt; Productie:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Utilizare clasa 9 \nin contabilizarea productiei = &#8220;Da&#8221; \n<\/li><li>Cont clasa 9 \ndecontare cheltuieli = 901 \n<\/li><li>Cont clasa 9 \ndecontare productie obtinuta = 902 <\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In nomenclatorul de gestiuni trebuie setate \nconturile pentru inregistrarea cheltuielilor pe tipuri de activitati, a \nobtinerii de produse finite si a productiei neterminate. <\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" loading=\"lazy\" src=\"\/Images\/99_22_01.PNG\" alt=\"\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">In nomenclatorul de centre de cost (Expert &gt; \nNomenclatoare) trebuie definite centre de cost pentru fiecare tip de activitate \n(de baza, auxiliare, indirecte, de administrare sau de desfacere). Daca se \ndoreste o analiza mai detaliata, de exemplu pe produse, atunci trebuie definite \nmai multe centre de cost pentru acelasi tip de cheltuiala.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" loading=\"lazy\" src=\"\/Images\/99_22_02.PNG\" alt=\"\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">In planul de conturi trebuie asociat centrul de \ncost implicit pentru fiecare element de cheltuiala sau venit din obtinerea \nproduselor finite.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" loading=\"lazy\" src=\"\/Images\/99_22_03.PNG\" alt=\"\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" loading=\"lazy\" src=\"\/Images\/99_22_04.PNG\" alt=\"\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" loading=\"lazy\" src=\"\/Images\/99_22_05.PNG\" alt=\"\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">II. FUNCTIONARE <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pe machetele pe care este selectat centru de \ncost, se genereaza inregistrari contabile de Clasa 9, pe celelalte, nu. Pentru \nusurinta operarii, pe coloana Centru de cost, s-a introdus buton care aduce \ncentrele aferente contului de cheltuiala (la servicii si la consumuri; la \ncheltuielile cu descarcarea de stoc se ia in consideratie contul de cheltuiala \ndin tipul contabil) sau contului de venit (in cazul notelor de \npredare).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru determinarea costurilor de productie si \ninregistrarea acestora in contabilitate este necesara parcurgerea mai multor \netape enumerate mai jos. Inregistrarile scrise cu bold sunt generate automat, in \nfunctie de setarile din nomenclatoare si de pe machete. Celelalte trebuie facute \nmanual prin Note contabile diverse. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A. Inregistrarea cheltuielilor in cursul \nperioadei, in contabilitatea financiara si colectarea acestora in contabilitatea \nde gestiune in vederea determinarii costurilor de productie: Pe Intrari de \nservicii pe gestiuni,&nbsp; Bonuri de consum, Imobilizari, Trezorerie: 921, 922, 923, \n924, 925 = 901<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B. Inregistrarea produselor obtinute in cursul \nperioadei la cost standard (antecalculat): 931 = 902<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C. Repartizarea cheltuielilor \nauxiliare:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>NC DIV: 923=922 repartizarea costului \nproductiei auxiliare asupra activitatii de baza \n<\/li><li>NC DIV: 902=922 recunoastere costului \nproductiei auxiliare ca si cheltuiala ale perioadei \n<\/li><li>NC DIV: 922A=922B daca anumite sectii \nauxiliare isi livreaza produse\/presteaza servicii reciproc \n<\/li><li>NC DIV: 924, 925=922 repartarea costului \nproductiei auxiliare repartizata asupra activitatii de \nadministrare\/desfacere <\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">D. Repartizarea cheltuielilor indirecte de \nproductie asupra costului produselor fabricate \u00een cadrul activitatii de \nbaza<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>NC DIV: 921=923 repartizarea cheltuielilor \nindirecte incluse in costul produselor \n<\/li><li>NC DIV: 902=923 inregistrarea in costurile \nperioadei a regiei fixe nealocate costului de productie <\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">E. Determinarea productiei in curs de executie \nsi reflectarea ei in contabilitatea de gestiune: 933=921<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">F. Determinarea costului de productie efectiv \npentru intreaga productie si pe unitate de produs: (valoare inregistrata in 921 \n&#8211; valoare inregistrata in 933) \/ Cantitate obtinuta<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">G. Evidentierea in contabilitate a costului de \nproductie efectiv al produselor finite obtinute. Determinarea si reflectarea in \ncontabilitate a diferentelor dintre acest cost si cel standard (antecalculat) \ninregistrat pe parcursul perioadei. Decontarea costului de productie efectiv al \nproduselor finite obtinute<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>NC DIV: 902=921 inregistrarea costului de \nproductie efectiv al produselor finite obtinute in cursul lunii (valoarea \ninregistrata in 921 &#8211; valoarea inregistarta in 933) \n<\/li><li>NC DIV: 902=903 inregistrarea diferentelor \ndintre costul standard si cele efectiv &#8211; diferente favorabile sau 903=902 &#8211; \ndiferente nefavorabile. <\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">H.&nbsp; Reflectarea in costurile perioadei a \ncheltuielilor neincorporabile (care nu pot fi incluse \u00een costul de productie al \nbunurilor).<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>NC DIV: 902=921 inregistrarea in costurile \nperioadei a cheltuielilor neproductive \n<\/li><li>NC DIV: 902=921 inregistrarea in costurile \nperioadei a cheltuielilor datorate lipsurilor in gestiune \n<\/li><li>NC DIV: 902=924, 925 inregistrarea in \ncosturile perioadei a cheltuielilor generate de administratie si a cheltuielilor \nde desfacere \n<\/li><li>NC DIV: 901=902 inregistrarea cheltuielilor \nperioadei in Debitul lui 901 \n<\/li><li>NC DIV: 933=901; 921=933 sau direct 921=933 \npreluarea soldului contului de productie in curs de executie, in cheltuielile \nperioadei curente. <\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Urmarirea situatiilor aferente clasei 9 se face \nin listele contabile unde se gaseste si centrul de cost.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>I. CONFIGURARI Conturile utilizate in contabilitatea de gestiune sunt: 901-Decontari interne privind cheltuielile 902-Decontari interne privind productia obtinuta 903-Decontari interne privind diferentele de pret 921-Cheltuielile activitatii de baza 923-Cheltuieli indirecte de productie 924-Cheltuieli generale de administratie 925-Cheltuieli de desfacere 931-Costul productiei obtinute 933-Costul productiei in curs de executie Constantele care trebuie setate pentru generarea automata [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":1867,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"tags":[],"class_list":["post-3444","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Utilizare contabilitate de gestiune si postcalcul productie - WinMENTOR ENTERPRISE<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/portal.winmentor.ro\/wme\/suport\/help\/utilizare-contabilitate-de-gestiune-si-postcalcul-productie\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Utilizare contabilitate de gestiune si postcalcul productie - WinMENTOR ENTERPRISE\" \/>\n<meta property=\"og:description\" content=\"I. 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