Sheet1DATE INITIALELot de costuri indirecte de producieBaz de repartizareCot de repartizarePrelucrarea materialelornr componente$1.20pe componentManagement de asamblarenr ore asamblare$40.00pe or de asamblareInserarea mecanic a componentelornr componente inserate mecanic$0.70pe component inserat mecanicInserarea manual a componentelornr componente inserate manual$2.10pe component inserat manualTestarea calitiinr ore testare a calitii$25.00pe or de testare

p-41p-63costuri ale materiilor prime directe$407.50$292.10nr componente8546nr ore asamblare3.21.9nr componente inserate mecanic4931nr componente inserate manual3615nr ore testare a calitii1.41.1CALCULAIA COSTURILOR DE PRODUCIEp-41p-63Materii prime directe$407.50$292.10Prelucrarea materiei prime$102.00$55.20Management de asamblare$128.00$76.00Inserarea mecanic a componentelor$34.30$21.70Inserarea manual a componentelor$75.60$31.50Testarea calitii$35.00$27.50COSTURI TOTALE INDIRECTE DE PRODUCIE$374.90$211.90COSTURI TOTTALE DE PRODUCIE$782.40$504.00

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