Metoda alocarii directeRepartizarea secundara a cheltuielilor indirecte - metoda alocarii directeElementSPU (Sectie Productie Uscare)SPA (Sectie ambalareSAM (Sectie auxiliara Mentenanta utilajeSAC (Sectie auxiliara curateniecheltuieli dupa repartizare primara452933250689622364SAM0.50.300.2SAC0.60.20.20

Metoda alocarii directeSuma de alocatSPUSPASAM89625601.253360.75SAC23641773591

ElementSPUSPASAMSACcheltuieli dupa repartizare primara452933250689622364Repartizarea ch SAM5601.253360.75-8962Repartizarea ch SAC1773591-2364cheltuieli dupa repartizare secundara52667.2536457.7500

Metoda eliminarii in trepteRepartizarea secundara a cheltuielilor indirecte - metoda eliminarii in trepte/in cascada

ElementSPU (Sectie Productie Uscare)SPA (Sectie ambalareSAM (Sectie auxiliara Mentenanta utilajeSAC (Sectie auxiliara curateniecheltuieli dupa repartizare primara452933250689622364SAM0.50.300.2SAC0.60.20.20Se incepe repartizarea de la sectia auxiliara care are cel mai mare nivel al cheltuielilor indirecte.In cazul nostru sectia de mentenanta utilajeMetoda elimnarii in trepteSuma de alocatSPUSPASAMSACSAM896244812688.601792.4SAC4156.42493.84831.28831.280

ElementSPUSPASAMSACcheltuieli dupa repartizare primara452933250689624156.4Repartizarea ch SAM2688.6-8962Repartizarea ch SAC2493.84831.28-4156.4cheltuieli dupa repartizare secundara47786.8436025.8800

Metoda repartizarii continueRepartizarea secundara a cheltuielilor indirecte - metoda repartizarii continueElementSPU (Sectie Productie Uscare)SPA (Sectie ambalareSAM (Sectie auxiliara Mentenanta utilajeSAC (Sectie auxiliara curateniecheltuieli dupa repartizare primara452933250689622364SAM0.50.300.2SAC0.60.20.20SAM44812688.6-89621792.4SAC2493.84831.28831.28-4156.4SAM415.64249.384-831.28166.256SAC99.753633.251233.2512-166.256SAM16.62569.97536-33.25126.65024SAC3.9901441.3300481.330048-6.65024SAM0.3300481-1.330048cheltuieli dupa repartizare secundara52804.17939236320.82060800