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Contabilitatea Manageriala

Contabilitatea Manageriala

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Bibliografie:
1. SNC 2 \u201eStocuri de m\u0103rfuri \u015fi materiale\u201d, rev.// Contabilitate \u015fi audit, Nr.1, 1998.
2. SNC 3 \u201eComponen\u0163a consumurilor \u015fi cheltuielilor \u00eentreprinderii\u201d, rev.//
Contabilitate \u015fi audit, Nr.1, 1998.
3. Planul de conturi \u015fi normele de aplicare a conturilor, rev.// Contabilitate \u015fi audit,
2006.
4. Contabilitate managerial\u0103. Colectiv de autori: coordonator \u2013 A.Nederi\u0163a. Chi\u015fin\u0103u:
ACAP, 2000.
5. Dumbrav\u0103 P., Pop A. Contabilitatea de gestiune \u00een industrie. \u2013 Deva: Editura
Intelcredo, 1997.
6. Ebbeken K., Possler L., Ristea M. Calcula\u0163ia \u015fi managementul costurilor. \u2013
Bucure\u015fti: Editura Teora, 2001.
7. Hlaciuc Elena. Metode moderne de calcula\u0163ie a costurilor. \u2013 Ia\u015fi: Editura Polirom,
1999.
8.Heslile Chadwick. Contabilitatea de gestiune. Trad. din engl. \u2013 Bucure\u015fti: Editura
Teora, 1999.
9. Needles B., Anderson H., Caldwell J. Principiile de baz\u0103 ale contabilit\u0103\u0163ii. Trad. din
engl. \u2013 Chi\u015fin\u0103u: Editura ARC, 2000.
10.\u0162urcanu Viorel. Calcula\u0163ia costurilor. \u2013 Chi\u015fin\u0103u: Editura ASEM, 2001.
11. \u0412\u0430\u0445\u0440\u0443\u0448\u0438\u043d\u0430 \u041c. \u0410. \u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u0438\u0439 \u0443\u0447\u0451\u0442. \u0423\u0447\u0435\u0431\u043d\u0438\u043a \u0434\u043b\u044f \u0432\u0443\u0437\u043e\u0432 \u2013
\u041c.: \u0417\u0410\u041e \u00ab\u0424\u0438\u043d\u0441\u0442\u0430\u0442\u0438\u043d\u0444\u043e\u0440\u043c\u00bb, 2005.
12. \u0412\u0440\u0443\u0431\u043b\u0435\u0432\u0441\u043a\u0438\u0439 \u041d. \u0414. \u0423\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u0438\u0439 \u0443\u0447\u0451\u0442 \u0438\u0437\u0434\u0435\u0440\u0436\u0435\u043a \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0430: \u0442\u0435\u043e\u0440\u0438\u044f \u0438
\u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0430 \u2013 \u041c.: \u0424\u0438\u043d\u0430\u043d\u0441\u044b \u0438 \u0441\u0442\u0430\u0442\u0438\u0441\u0442\u0438\u043a\u0430, 2002.
13. \u0414\u0440\u0443\u0440\u0438 \u041a. \u0423\u0447\u0451\u0442 \u0437\u0430\u0442\u0440\u0430\u0442 \u043c\u0435\u0442\u043e\u0434\u043e\u043c \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442-\u043a\u043e\u0441\u0442. / \u041f\u0435\u0440. \u0441 \u0430\u043d\u0433\u043b. \u041f\u043e\u0434 \u0440\u0435\u0434. \u041d.\u0414.
\u042d\u0440\u0438\u0430\u0448\u0432\u0438\u043b\u0438 \u2013 \u041c.: \u0410\u0443\u0434\u0438\u0442, \u042e\u041d\u0418\u0422\u0418, 1992.
14. \u041a\u0430\u0440\u043f\u043e\u0432\u0430 \u0422.\u041f. \u0423\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u0438\u0439 \u0443\u0447\u0451\u0442: \u0423\u0447\u0435\u0431\u043d\u0438\u043a \u0434\u043b\u044f \u0432\u0443\u0437\u043e\u0432 \u2013 \u041c.: \u0410\u0443\u0434\u0438\u0442, \u042e\u041d\u0418\u0422\u0418,
1998.

15. \u041c\u0438\u0448\u0438\u043d \u042e.\u0410. \u0423\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u0438\u0439 \u0443\u0447\u0451\u0442: \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0437\u0430\u0442\u0440\u0430\u0442\u0430\u043c\u0438 \u0438 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0430\u043c\u0438 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438. \u041c\u043e\u043d\u043e\u0433\u0440\u0430\u0444\u0438\u044f \u2013 \u041c.: \u0418\u0437\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e \u00ab\u0414\u0435\u043b\u043e \u0438 \u0441\u0435\u0440\u0432\u0438\u0441\u00bb, 2002.

1
16. \u041d\u0438\u043a\u043e\u043b\u0430\u0435\u0432\u0430 \u041e., \u0428\u0438\u0448\u043a\u043e\u0432\u0430 \u0422. \u0423\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u0438\u0439 \u0443\u0447\u0451\u0442 \u2013 \u041c.: \u0418\u0437\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e

\u00ab\u0423\u0420\u0421\u0421\u00bb, 1997.
17. \u041e\u0441\u0438\u043b\u0435\u043d\u043a\u043e\u0432\u0430 \u041e.\u041f. \u0423\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u0438\u0439 \u0443\u0447\u0451\u0442 \u2013 \u041c.: \u0418\u0437\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e \u00ab\u042d\u043a\u0437\u0430\u043c\u0435\u043d\u00bb, 2002.
18. \u0423\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u0438\u0439 \u0443\u0447\u0451\u0442 / \u041f\u043e\u0434 \u0440\u0435\u0434. \u0412. \u041f\u0430\u043b\u0438\u044f \u0438 \u0420. \u0412\u0430\u043d\u0434\u0435\u0440 \u0412\u0438\u043b\u0430 \u2013 \u041c.: \u0418\u041d\u0424\u0420\u0410 \u2013 \u041c,

1997.
19. \u0423\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u0438\u0439 \u0443\u0447\u0451\u0442: \u0423\u0447\u0435\u0431\u043d\u043e\u0435 \u043f\u043e\u0441\u043e\u0431\u0438\u0435 / \u041f\u043e\u0434 \u0440\u0435\u0434. \u0410.\u0414. \u0428\u0435\u0440\u0435\u043c\u0435\u043d\u0442\u0430 \u2013 \u041c.:
\u0424\u0411\u041a-\u041f\u0420\u0415\u0421\u0421, 1999.
20. \u0425\u043e\u0440\u043d\u0433\u0440\u0435\u043d \u0427.\u0422., \u0424\u043e\u0441\u0442\u0435\u0440 \u0414\u0436. \u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0451\u0442: \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u0438\u0439 \u0430\u0441\u043f\u0435\u043a\u0442. \u041f\u0435\u0440.
\u0441 \u0430\u043d\u0433\u043b./ \u041f\u043e\u0434 \u0440\u0435\u0434. \u042f.\u0412. \u0421\u043e\u043a\u043e\u043b\u043e\u0432\u0430 \u2013 \u041c.: \u0424\u0438\u043d\u0430\u043d\u0441\u044b \u0438 \u0441\u0442\u0430\u0442\u0438\u0441\u0442\u0438\u043a\u0430, 1995.
2
Tema 1. Obiectul \u015fi rolul contabilit\u0103\u0163ii de gestiune
1. Obiectul contabilit\u0103\u0163ii de gestiune (CG). Dezvoltarea concep\u0163iei contabilit\u0103\u0163ii de
gestiune.
2. Leg\u0103tura dintre contabilitatea de gestiune \u015fi contabilitatea financiar\u0103: asem\u0103n\u0103ri \u015fi
deosebiri.
3. Elementele de baz\u0103 ale contabilit\u0103\u0163ii de gestiune.
4. Organizarea contabilit\u0103\u0163ii de gestiune.
- 1-

Contabilitatea realizeaz\u0103 reprezentarea intern\u0103 \u015fi extern\u0103 a unei \u00eentreprinderi. Aceast\u0103 reprezentare justific\u0103 existen\u0163a a dou\u0103 circuite \u00een sistemul informa\u0163ional al \u00eentreprinderii: unul, care red\u0103 imaginea \u00eentreprinderii \u00een exterior - contabilitatea financiar\u0103, considerat\u0103\u201efa\u0163a

extern\u0103\u201d a \u00eentreprinderii \u015fi altul care, descrie procesele interne ale \u00eentreprinderii, denumit
contabilitatea managerial\u0103, considerat\u0103 \u201efa\u0163a intern\u0103\u201d a \u00eentreprinderii.
Contabilitatea de gestiune a ap\u0103rut \u00een Marea Britanie \u015fi SUA la finele secolului XVIII, ca
urmare a dezvolt\u0103rii industriilor \u015fi concuren\u0163ei. CG a cunoscut 2 etape de dezvoltare:
-
I etap\u0103(interbelic\u0103) \u2013 cuprins\u0103 \u00eentre cele 2 r\u0103zboaie mondiale. \u00cen aceast\u0103 perioad\u0103 nu
exista no\u0163iunea de \u201econtabilitatea managerial\u0103\u201d, dar practica no\u0163iunea de
\u201econtabilitatea de produc\u0163ie\u201d, care avea un singur obiectiv \u2013 calcularea costului de
produc\u0163ie.
-
II etap\u0103(postbelic\u0103) \u2013 cuprinde perioada de dup\u0103 al 2-lea r\u0103zboi mondial, \u015fi anume \u00een
anii 40-50 a ap\u0103rut no\u0163iunea de \u201econtabilitatea managerial\u0103\u201d, care se deosebe\u015fte de
\u201econtabilitatea de produc\u0163ie\u201d prin faptul c\u0103 \u00een afar\u0103 de calculul costului de produc\u0163ie,
ea se mai ocup\u0103 \u015fi cu begetarea, analiza, controlul, luarea deciziilor etc.
\u00cen Republica Moldova contabilitatea managerial\u0103 a fost recunoscut\u0103 oficial prin intermediul
Concep\u0163iei reformei contabilit\u0103\u0163ii Nr. 1187din 24.12.1997. Dezvoltarea contabilit\u0103\u0163ii
manageriale \u00een Republica Moldova se efectueaz\u0103 \u00een dou\u0103 direc\u0163ii principale:
1. adaptarea tehnicilor \u015fi metodelor demult aplicate \u00een lume, care au adus utilizatorilor
lor succesul \u00een afaceri;
2. studierea \u015fi cercetarea tehnicilor \u015fi metodelor relativ noi pentru \u00eentreprinderile din
vest.

Contabilitatea managerial\u0103, numit\u0103 \u015fi \u201econtabilitatea analitic\u0103\u201d \u00een Fran\u0163a sau \u201econtabilitatea de gestiune\u201d \u00een Rom\u00eenia are rolul de a servi ca instrument \u00een luarea deciziilor de c\u0103tre managerii firmei.

Contabilitatea managerial\u0103 reprezint\u0103 un domeniu distinct \u00een cadrul eviden\u0163ei contabile,

av\u00eend drept obiectiv principal m\u0103surarea, colectarea, prelucrarea \u015fi transmiterea informa\u0163iei pentru planificare (bugetare), calcula\u0163ie, control \u015fi analiza execut\u0103rii bugetelor \u00een scopul preg\u0103tirii rapoartelor interne pentru luarea deciziilor manageriale.

Principaleleobiective saufunc\u0163ii ale contabilit\u0103\u0163ii manageriale sunt:
-
calcularea costurilor pe produse (lucr\u0103ri, servicii), activit\u0103\u0163i \u015fi pe unit\u0103\u0163i
organiza\u0163ionale (diviziunii, departamente, sec\u0163ii, servicii etc.);
-
determinarea diferitor marje \u015fi rezultate analitice pe produse, servicii sau activit\u0103\u0163i;
-
furnizarea informa\u0163iei necesare elabor\u0103rii bugetelor;
-
furnizarea informa\u0163iilor necesare elabor\u0103rii bugetelor;
-
furnizarea de informa\u0163ii pentru stabilirea abaterilor \u00eentre previziuni \u015fi realiz\u0103ri;
-
furnizarea de informa\u0163ii destinate m\u0103sur\u0103rii performan\u0163elor (rentabilitate,
productivitate) la nivelul sectoarelor de activitate \u015fi al produselor;
3

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