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UNIVERSITATEA PETRE ANDREI DIN IASIFACULTATEA DE ECONOMIE

SPECIALIZAREA: MARKETING

COSTURILE NTREPRINDERII.

ELEMENTE DE COMPETITIVITATE N FIRM

STUDENT:

Sliapca Alina

Anul II, Seme!"ul I

Iai #$%&

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CUPRINS

I.ACTIVITATEA NTREPRINDERII N CONDIII CONCURENIALE.........................2

%'%' C(ni)e"a*ii +ene"ale cu p"ii"e la "ela*ia -n!"ep"in)e"e . me)iul am/ian!''''''''''''''''''''''''''#

%'#' O/iec!iele ec(n(mice ale -n!"ep"in)e"ii -n c(n)i*ii c(ncu"en*iale''''''''''''''''''''''''''''''''''''''#

II.COSTURILE NTREPRINDERII..........................................................................................4

#'%' N(*iuni +ene"ale "e0e"i!(a"e la c(!u"i''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''1

#'#' Tip(l(+ia c(!u"il("'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''&

2.2.1.Costul de producie i costul non- producie'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''&

2.2.2.Cost al produsului i cost al perioadei''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''2

2.2.3.Controlul costurilor'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''2

2.2.4.Alte concepte referitoare la costuri''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''%%

3I3LIOGRAFIE''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''%#

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ACTIVITATEA NTREPRINDERII N CONDIII CONCURENIALE

Consideraii generale ! "ri#ire la relaia $n%re"rindere & 'edi!l a'(ian%

Fi"ma -4i ("+ani5ea56 4i )e064(a"6 ac!ii!a!ea a u/ impac!ul c(n)i*iil(" c(nc"e!e ale

me)iului 6u am/ian!' Me)iul am/ian! "ep"e5in!6 un anam/lu )e 0ac!("i e!e"(+eni )e na!u"6ec(n(mic6, (cial6, p(li!ic6, 4!iin*i0ic(7!e8nic6, 9u"i)ic6, +e(+"a0ic6 4i )em(+"a0ic6 ce ac*i(nea56

pe plan na*i(nal 4i in!e"na*i(nal aup"a -n!"ep"in)e"ii, in0luen*n) "ela*iile )e pia*6'

;n!"ep"in)e"ea e!e pa"!e in!e+"an!6 a me)iului am/ian!, e!e ( c(mp(nen!6 ec(n(mic6 a ace!uia'

;n c(n)i*iile ac!uale me)iul am/ian! e ca"ac!e"i5ea56 p"in!"7un )inamim accen!ua!, p"in!"7(

c"e4!e"e pec!acul(aa a 0"ecen*ei c8im/6"il("' Me)iul am/ian! e!e )e !"ei 0elu"i:

. me)iu !a/il, un)e c8im/6"ile un! "a"e, )e mic6 ampl(a"e 4i u4(" i5i/ile

pen!"u a e=p"ima c! 7a c(numa! au 7a pl6!i!> pen!"u (/iec!ul )e c(!' Ul!e"i(", )e la acea!6

n(*iune 7a a9un la n(*iunea )e c(!, al c6"ui c(n*inu! e!e le+a! )e un c(num )e "eu"e +ene"a!

)e (/iec!ul )e c(! 4i ca"e, pen!"u a pu!ea 0i "e0lec!a!, !"e/uie 6 ai/6 la /a56 ( e=p"eie al("ic6'

Dac6 /ilan*ul e!e una )in!"e a!"i/u*iile mana+emen!ului -n!"ep"in)e"ii )(a" la 0"4i!ul unuie=e"ci*iu 0inancia", c(!ul ac!ii!6*ii ace!eia c(n!i!uie, cel mai a)eea, u/iec!ul p"e(cup6"il("

ale pe"manen!e, )e7a lun+ul -n!"e+ului e=e"ci*iu 0inancia"'

Cos% i /el%!ial-

An) -n e)e"e u"a )e in0("ma*ii @c(n!a/ili!a!ea 0inancia"6, "e5ul!6 c6, p"ii!e u/

ace! apec!, c(!u"ile un! in(nime cu c8el!uielile' Nu !"e/uie c(n0un)a!e n(*iunile cost 4i

c!eltuial. Di!inc*ia )in!"e c(ncep!ul )e c(! 0(l(i! -n c(n!a/ili!a!ea mana+e"ial6 4i cel )e

c8el!uial6 0(l(i! -n c(n!a/ili!a!ea 0inancia"6 e!e 0(a"!e imp("!an!6' ;n en la"+, +ene"ic,c8el!uiala e!e in(nim6 cu ( )a"e )e /ani>, a)ic6 ( pla!6' Pl6*ile c(n!i!uie, )e "e+ul6, (

c8el!uial6 -n en 0inancia"'

"actorul determinant care !otrte dac o c!eltuial n sens financiar constituie sau nu

element de cost este consumul# adic letura ei nemi$locit cu obiectul de cost i nu darea de

bani. De e=emplu, ac8i5i*i(na"ea )e "eu"e e!e ( c8el!uial6 a -n!"ep"in)e"ii @pla!a ace!("

"eu"e 4i )eine c(! cn) ace!e "eu"e un! )a!e -nc(num'

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Ti"ologia os%!rilor

;n +ene"al, !ipu"ile )e c(!u"i implica!e 4i m()ul )e clai0ica"e al ace!("a )epin) )e !ipul

)e -n!"ep"in)e"e au!6 -n e)e"e' O -n!"ep"in)e"e cu ac!ii!a!e )e p"()uc*ie e!e mul! mai

c(mple=6 )ec! celelal!e !ipu"i )e -n!"ep"in)e"i, 0iin) implica!6 a!! -n p"()uc*ie, c! 4i -n

ma"Be!in+ 4i a)mini!"a*ie' O -n*ele+e"e c(nc"e!6 a !"uc!u"ii c(!u"il(" unei -n!"ep"in)e"i cuac!ii!a!e )e p"()uc*ie (0e"6 ( e)e"e )e anam/lu, ca"e p(a!e 0i e=!"em )e u!il6 -n -n*ele+e"ea

!"uc!u"ii c(!u"il(" cel("lal!e !ipu"i )e -n!"ep"in)e"i'

Costul de producie i costul non- producie

Cos% de "rod!ie

C(!u"ile )e p"()uc*ie un! a0ec!a!e )e !ipul -n!"ep"in)e"ii 4i )e na!u"a ac!ii!6*ii ace!eia'

P"()uc*ia implic6 !"an0("ma"ea ma!e"iil(" p"ime, ma!e"ialel(" e!c' ;n p"()ue 0ini!e, u!ili5n)

0ac!("ii )e p"()uc*ie'

C(!ul )e p"()uc*ie inclu)e !(a!e c8el!uielile +ene"a!e -n cu"ul )e064u"6"ii p"(ceului )e

p"()uc*ie' C8el!uielile p(! 0i clai0ica!e )i0e"i!' Clai0ica"ea cea mai 0"ecen! u!ili5a!6 -nca)"ea56

c8el!uielile )e p"()uc*ie -n una )in u"m6!(a"ele !"ei ca!e+("ii: @% c8el!uieli )i"ec!e p"iin)

ma!e"iile p"ime, )enumi!e costuri materialedirecte, @# c8el!uieli )i"ec!e p"iin) 0("*a )e munc6,

)enumi!e costuri salarialedirecte 4i @? c8el!uieli +ene"ale )e p"()uc*ie, c8el!uieli c(mune, "e+ie

)e p"()uc*ie, )enumi!e c!eltuieli indirecte de producie @Fi+' #'%'

%' Costurile materiale directe "ep"e5in!6 !(a!e c8el!uielile a0e"en!e ("ic6"ui !ip )e

ma!e"ial ca"e )eine pa"!e c(mp(nen!6 a p"()uului 0ini! 4i ca"e p(a!e 0i a!"i/ui! u4(" 4i ec(n(mic

unei uni!6*i peci0ice )e p"()u @)e e=emplu, lemnul )in!"7( ma6' U!ili56m e=p"eiile uor i

economic -n!"uc! -n anumi!e ca5u"i, )e4i un ma!e"ial )eine pa"!e c(mp(nen!6 a unui p"()u,

c(numul )e !imp au c8el!uielile pe ca"e le implic6 i)en!i0ica"ea c(!u"il(" ace!uia )ep64ec

/ene0iciile pe ca"e le7a" a)uce ( aemenea ac*iune' C(!u"ile ma!e"iale nu inclu) a"!ic(le ca"e nu

p(! 0i i)en!i0ica!e )i"ec! pe p"()u, ele 0iin) ei)en*ia!e mul! mai +"eu @)e e=emplu, a)e5iul

0(l(i! la -m/ina"ea meei' Ace!e a"!ic(le un! ei)en*ia!e -n c(n!a/ili!a!e ca ma!e"iale in)i"ec!e

4i "ep"e5in!6 ( c(mp(nen!6 a c(!u"il(" in)i"ec!e )e p"()uc*ie'

#' Costurile salariale directe "ep"e5in!6 !(a!e c8el!uielile le+a!e )e 0("*a )e munc6

u!ili5a!6, ca"e p(! 0i a!"i/ui!e u4(" 4i ec(n(mic un(" uni!6*i peci0ice )e p"()u @)e e=emplu,

ala"iile 4i elemen!ele a(cia!e l(", +ene"a!e )e c(n!"ac!ul )e munc6 4i )e ca)"ul le+ila!i,

a0e"en!e munci!("il(" a c6"(" ac!ii!a!e e!e le+a!6 )i"ec! )e p"(ceul )e p"()uc*ie' C8el!uielile

p"iin) 0("*a )e munc6 u!ili5a!6 -n ac!ii!6*ile le+a!e )e p"()uc*ie, ca"e nu p(! 0i a!"i/ui!e u4(" 4i

ec(n(mic un(" uni!6*i peci0ice )e p"()u, un! ei)en*ia!e -n c(n!a/ili!a!e ca in)i"ec!e @)e

&

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e=emplu, ala"iile +e!i(na"il(", pa5nicil("' Ace!e c8el!uieli in)i"ec!e p"iin) 0("*a )e munc6

"ep"e5in!6 ( c(mp(nen!6 a c(!u"il(" in)i"ec!e )e p"()uc*ie'

?' Costurile indirecte de producie "ep"e5in!6 un anam/lu a"ia! )e c8el!uieli le+a!e )e

p"(ceul )e p"()uc*ie, ce nu p(! 0i a!"i/ui!e u4(" 4i ec(n(mic un(" uni!6*i peci0ice )e p"()u @)e

e=emplu, ma!e"iale in)i"ec!e: a)e5i, cuie, lu/"i0ian*i< ala"ii in)i"ec!e 4i elemen!ele a(cia!e l(":ala"iile pe"(nalului )e -n!"e*ine"e, ale peciali4!il(", ale upe"i5("il("< al!e c8el!uieli +ene"ale

p"iin) p"()uc*ia: c6l)u"a, ilumina!ul, am("!i5a"ea 0acili!6*il(", "epa"a*ii, c8i"ia, -n!"e*ine"ea'

)ig!ra 2.+. Co'"onen%ele os%!l!i de "rod!ie

Cos% non & "rod!ie

C(!u"ile )in a0a"a p"()uc*iei un! 0("ma!e, -n +ene"al, )in )(u6 elemen!e:

%' c(!u"ile )e n5a"e