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^ƵƉŽƌƚĚĞĐƵƌƐ
ĐŽŶƚĂďŝůŝƚĂƚĞĂŵĂŶĂŐĞƌŝĂůĉ͘
ŶƵů/
^ĞŵĞƐƚƌƵů/
ĞůŝŵŝƚĉƌŝĐŽŶĐĞƉƚƵĂůĞƉƌŝǀŝŶĚ
ĐŽŶƚĂďŝůŝƚĂƚĞĂŵĂŶĂŐĞƌŝĂůĉ
ŽƉLJƌŝŐŚƚΞϮϬϭϴ͘Z͘ůůƌŝŐŚƚƐƌĞƐĞƌǀĞĚ ϭ Ϯ
ŽƉLJƌŝŐŚƚΞϮϬϭϴ͘Z͘ůůƌŝŐŚƚƐƌĞƐĞƌǀĞĚ Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ Ϯ
^ƚĂŶĚĂƌĚĞĞƚŝĐĞ͗
WƌŝŶĐŝƉŝŝĚĞĐĂůĐƵů͗ • ŽŵƉĞƚĞŶƜĂ͖
• ĞƚĞƌŵŝŶĂƌĞĂŽďŝĞĐƚƵůƵŝ • ŽŶĨŝĚĞŶƜŝĂůŝƚĂƚĞĂ͖
ŽŶƚĂďŝůŝƚĂƚĞĨŝŶĂŶĐŝĂƌĉ;&Ϳ ŽŶƚĂďŝůŝĂƚĞŵĂŶĂŐĞƌŝĂůĉ;DͿ
ĐĂůĐƵůĂƜŝĞŝ͖ • /ŶƚĞŐƌŝƚĂƚĞĂ͖
;ĐŚĞůƚƵŝĞůŝĚƵƉĉŶĂƚƵƌĉͿ ;ĐŚĞůƚƵŝĞůŝĚƵƉĉĚĞƐƚŝŶĂƜŝŝͬĨƵŶĐƜŝŝͿ
• ůĞŐĞƌĞĂŵĞƚŽĚĞŝĚĞĐĂůĐƵůĂƜŝĞ͖ • ƌĞĚŝďŝůŝƚĂƚĞĂ͘
• KƌŐĂŶŝnjĂƌĞĂĐĂůĐƵůĂƜŝĞŝ
ĐŽƐƚƵƌŝůŽƌ͖
ŝĨĞƌĞŶƜĞ͗
/ŶƚĞƌĚĞƉĞŶĚĞŶƜĞ͗ • ĞůŝŵŝƚĂƌĞĂƉĞĨĞůƵƌŝĚĞ
• hƚŝůŝnjĂƚŽƌŝŝƉƌŝŵĂƌŝĂŝ ĂĐƚŝǀŝƚĉƜŝĂŝŶĚŝĐĂƚŽƌŝůŽƌ
ŝŶĨŽƌŵĂƜŝŝůŽƌ͖ • ZĞŽƌŐĂŶŝnjĂƌĞĂĐŚĞůƚƵŝĞůŝůŽƌ &ƵŶĐƜŝŝ͗
ĞĐŽŶŽŵŝĐŽͲĨŝŶĂŶĐŝĂƌŝ͖
• dŝƉƵƌŝůĞĚĞƐŝƐƚĞŵĞ ĚƵƉĉŶĂƚƵƌĉ͕ƉŽƚƌŝǀŝƚ • WůĂŶŝĨŝĐĂƌĞĂ͖
• ĞůŝŵŝƚĂƌĞĂŠŶƚŝŵƉĂĚĂƚĞůŽƌ͖
ĐŽŶƚĂďŝůĞ͖ ĚĞƐƚŝŶĂƜŝĞŝ;ƌĞƉĂƌƚŝnjĂƌĞĂ • ŽŶƚƌŽůƵů͖
• ĞůŝŵŝƚĂƌĞĂŠŶƐƉĂƜŝƵƉĞůŽĐƵƌŝ
• EŽƌŵĞůĞƌĞƐƚƌŝĐƚŝǀĞ͖ ƉƌŝŵĂƌĉͿ͖ • &ƵŶĚĂŵĞŶƚĂƌĞĂĚĞĐŝnjŝŝůŽƌ͘
• ĞƚĞƌŵŝŶĂƌĞĂƕŝƵƚŝůŝnjĂƌĞĂ ;ĐĞŶƚƌĞͿĚĞĐŚĞůƚƵŝĞůŝĂĚĂƚĞůŽƌ͘
• hŶŝƚĉƜŝůĞĚĞŵĉƐƵƌĉ͖
• WƵŶĐƚƵůĐĞŶƚƌĂůĂůĂŶĂůŝnjĞŝ͖ ĐŽƐƚƵůƵŝĚĞƉƌŽĚƵĐƜŝĞ͘
• &ƌĞĐǀĞŶƜĂƌĂƉŽƌƚĉƌŝŝ͖
• 'ƌĂĚƵůĚĞŽďŝĞĐƚŝǀŝƚĂƚĞ͘
ϯ ϰ
Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϯ Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϰ
DŽŵĞŶƚĞůĞƌĞĐƵŶŽĂƕƚĞƌŝŝ
ĐŚĞůƚƵŝĞůŝůŽƌƕŝǀĞŶŝƚƵƌŝůŽƌ
Ϯ͘WŽůŝƚŝĐŝĐŽŶƚĂďŝůĞƉƌŝǀŝŶĚ
ĚĞƚĞƌŵŝŶĂƌĞĂĐŽƐƚƵƌŝůŽƌƕŝ ŚĞůƚƵŝĞůŝƕŝ
ǀĞŶŝƚƵƌŝĚĞ ŚĞůƚƵŝĞůŝĚĞ
ŚĞůƚƵŝĞůŝƕŝ ŚĞůƚƵŝĞůŝƕŝ
ƌĞnjƵůƚĂƚĞůŽƌ ǀĞŶŝƚƵƌŝ ǀĞŶŝƚƵƌŝŠŶ
ƌĞƉĂƌƚŝnjĂƚ ƌĞĐƵŶŽƐĐƵƚƕŝ
ĂƐƵƉƌĂŵĂŝ ǀĞŶŝƚƵƌŝ ĚĞ
ĐƵƌĞŶƚĞ ĂǀĂŶƐ
ŵƵůƚŽƌ ƌĞĂůŝnjĂƚ
ƉĞƌŝŽĂĚĞ
ϱ ϲ
Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϱ Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϲ
ϳ ϴ
Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϳ Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϴ
^ƚƌƵĐƚƵƌĉĐŽŶƚĚĞ
ƉƌŽĨŝƚƕŝƉŝĞƌĚĞƌĞ
ϵ ϭϬ
Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϵ Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϭϬ
ŝƐƚŝŶĐƜŝĂ ŝƐƚŝŶĐƜŝĂ
ĐŚĞůƚƵŝĂůĉͬĐŽƐƚ ĐŚĞůƚƵŝĂůĉͬĐŽƐƚ
ŚĞůƚƵŝĞůŝ͗ ŽƐƚƵƌŝ͗
ŚĞůƚƵŝĞůŝůĞ͗
ĚŝŵŝŶƵĉƌŝĂůĞďĞŶĞĨŝĐŝŝůŽƌ • ŚĞůƚƵŝĞůŝƉƌŽƉƌŝƵͲnjŝƐĞ • ŽƐƚƵůƉƌŽĚƵƐƵůƵŝ
ĞĐŽŶŽŵŝĐĞŠŶƌĞŐŝƐƚƌĂƚĞƉĞ ŽƐƚƵƌŝůĞ͗ • WŝĞƌĚĞƌŝ • ŽƐƚƵůƉĞƌŝŽĂĚĞŝ
ƉĂƌĐƵƌƐƵůƉĞƌŝŽĂĚĞŝ ĂŶƐĂŵďůƵů ĐŚĞůƚƵŝĞůŝůŽƌ
ĐŽŶƚĂďŝůĞƐƵďĨŽƌŵĉĚĞŝĞƔŝƌŝ ƌĞĨĞƌŝƚŽĂƌĞ ůĂƵŶĞůĞŵĞŶƚ
ƐĂƵƐĐĉĚĞƌŝĂůĞǀĂůŽƌŝŝ ĚĞƚĞƌŵŝŶĂƚ͗ƵŶƉƌŽĚƵƐ͕Ž • ŚĞůƚƵŝĞůŝŠŶĐŽƌƉŽƌĂďŝůĞ;/Ϳ;ŝŶĐůƵƐĞŠŶĐŽƐƚƵůƉƌŽĚƵƐƵůƵŝ
ĂĐƚŝǀĞůŽƌŽƌŝĐƌĞƔƚĞƌŝĂůĞ ůƵĐƌĂƌĞ͕ŽĐŽŵĂŶĚĉ͕Ž ƐĂƵĐŽƐƚƵůƉĞƌŝŽĂĚĞŝͿс
ĚĂƚŽƌŝŝůŽƌ͕ĐĂƌĞƐĞ ĂĐƚŝǀŝƚĂƚĞ͕ƵŶŵŝũůŽĐ ĚĞ • ŚĞůƚƵŝĞůŝĚŝŶĐŽŶƚĂďŝůŝƚĂƚĞĂĨŝŶĂŶĐŝĂƌĉ;&ͿͲ
ĐŽŶĐƌĞƚŝnjĞĂnjĉŠŶƌĞĚƵĐĞƌŝĂůĞ ĞdžƉůŽĂƚĂƌĞ͕Ž • ŚĞůƚƵŝůŝŶĞŠŶĐŽƌƉŽƌĂďŝůĞ;EͿн
ĐĂƉŝƚĂůƵƌŝůŽƌƉƌŽƉƌŝŝ͕ĂůƚĞůĞ ƌĞƐƉŽŶƐĂďŝůŝƚĂƚĞ͕ŽƵŶŝƚĂƚĞ
• ŚĞůƚƵŝĞůŝƐƵƉůĞƚŝǀĞƐĂƵĂĚĉƵŐĂƚĞ;^Ϳ
ĚĞĐąƚĐĞůĞƌĞnjƵůƚĂƚĞĚŝŶ ŽƉĞƌĂԑŝŽŶĂůĉ ƐĂƵ ŽĨƵŶĐԑŝƵŶĞ͘
ĚŝƐƚƌŝďƵŝƌĞĂĂĐĞƐƚŽƌĂĐĉƚƌĞ
ĂĐԑŝŽŶĂƌŝ͘ /с& ʹ Eн^
ϭϭ ϭϮ
Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϭϭ Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϭϮ
dŝƉƵƌŝĚĞĐŽƐƚƵƌŝ dŝƉƵƌŝĚĞ
ƌĞnjƵůƚĂƚĞ
ŽƐƚƵůĚĞƉƌŽĚƵĐƜŝĞ
;ƉƚƌƉƌŽĚƵƐĞĨŝŶŝƚĞͿ͗ ŽƐƚƵůƉĞƌŝŽĂĚĞŝ͗
WϬ нŽƐƚƵƌŝĚŝƌĞĐƚĞнй ŽƐƚƵƌŝĚĞĚĞƐĨĂĐĞƌĞн
ŽƐƚƵƌŝŝŶĚŝƌĞĐƚĞĚĞ ŽƐƚƵƌŝĚĞĂĚŵŝŶŝƐƚƌĂԑŝĞ
ƉƌŽĚƵĐԑŝĞʹ Wϭ
ŽƐƚƵůĐŽŵƉůĞƚ͗
ŽƐƚƵůĚĞƉƌŽĚƵĐƜŝĞĂůƉƌŽĚƵƐĞůŽƌĨŝŶŝƚĞǀąŶĚƵƚĞн
ŽƐƚƵůƉĞƌŝŽĂĚĞŝ
ϭϯ ϭϰ
Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϭϯ Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϭϰ
WĂƌƚŝĐƵůĂƌŝƚĉƜŝƉƌŝǀŝŶĚĐŽƐƚƵƌŝůĞ
dŝƉƵƌŝĚĞĐŽƐƚƵƌŝ͘
ŝŶĚŝƌĞĐƚĞƕŝĐŽƐƚƵƌŝůĞ
ŽŵƉŽƌƚĂŵĞŶƚƵůĐŽƐƚƵƌŝůŽƌ ƐĞŵŝǀĂƌŝĂďŝůĞ
• ŽƐƚƵƌŝĨŝdžĞ ďƐŽƌďƜŝĂĐŽƐƚƵƌŝůŽƌŝŶĚŝƌĞĐƚĞ͗
• ůĞŐĞƌĞĂďĂĞŝĚĞƌĞƉĂƌƚŝnjĂƌĞ͖
• ŽƐƚƵƌŝǀĂƌŝĂďŝůĞ ĞůŝŵŝƚĂƌĞĂĐŽƐƚƵƌŝůŽƌ
• ŽƐƚƵƌŝĚŝƌĞĐƚĞ • ĞƚĞƌŵŝŶĂƌĞĂ <;Z/ͿсdŽƚĂů
• ŽƐƚƵƌŝƐĞŵŝǀĂƌŝĂďŝůĞ ĐŚĞůƚƵŝĞůŝŝŶĚŝƌĞĐƚĞͬdŽƚĂůďĂnjĞĚĞ
ƐĞŵŝǀĂƌŝĂďŝůĞ͗
• ŽƐƚƵƌŝŝŶĚŝƌĞĐƚĞ • WƌŽĐĞĚĞƵůĐĞůŽƌŵĂŝŵŝĐŝƉĉƚƌĂƚĞ
• ŽƐƚƵƌŝƐĞŵŝĨŝdžĞ;ĨŝdžĞ ĂďƐŽƌďԕŝĞ;ƌĞƉĂƌƚŝnjĂƌĞͿ͖
;ĂŶĂůŝnjĂƌĞŐƌĞƐŝĞŝͿ͖
• ĞƚĞƌŵŝŶĂƌĞĂĐŽƚĞŝ ĚĞĐŚĞůƚƵŝĞůŝ
ŠŶƚƌĞƉƚĞƐĂƵ͞ƉĉƕŝƚĞ͟ • WƌŽĐĞĚĞƵůƉƵŶĐƚĞůŽƌĚĞŵĂdžŝŵƔŝ
ŝŶĚŝƌĞĐƚĉ ĂĨĞƌĞŶƚĉ ƉƌŽĚƵƐƵůƵŝ с<
ŵŝŶŝŵ͘
;Z/ͿdžďĂnjĂ ĚĞĂďƐŽƌďƜŝĂ ĂĨĞƌĞŶƚĉ
ƉƌŽĚƵƐƵůƵŝ
ŽƐƚƵƌŝ • ŽƐƚƵƌŝƚŽƚĂůĞ
ŵĂƌŐŝŶĂůĞ • ŽƐƚƵƌŝ ƵŶŝƚĂƌĞ
ϭϱ ϭϲ
Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϭϱ Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϭϲ
ŶĂůŝnjĂƌĞŐƌĞƐŝĞŝ
WĂƌƚŝĐƵůĂƌŝƚĉƜŝƉƌŝǀŝŶĚĐŽƐƚƵƌŝůĞ
ŝŶĚŝƌĞĐƚĞƕŝĐŽƐƚƵƌŝůĞƐĞŵŝǀĂƌŝĂďŝůĞ
ďƐŽƌďƜŝĂĐŽƐƚƵƌŝůŽƌŝŶĚŝƌĞĐƚĞ͗
• ůĞŐĞƌĞĂďĂĞŝĚĞƌĞƉĂƌƚŝnjĂƌĞ͖
• ĞƚĞƌŵŝŶĂƌĞĂ <;Z/ͿсdŽƚĂů ĞůŝŵŝƚĂƌĞĂĐŽƐƚƵƌŝůŽƌ
ĐŚĞůƚƵŝĞůŝŝŶĚŝƌĞĐƚĞͬdŽƚĂů ƐĞŵŝǀĂƌŝĂďŝůĞ͗
ďĂnjĞĚĞĂďƐŽƌďԕŝĞ • WƌŽĐĞĚĞƵůĐĞůŽƌŵĂŝ
;ƌĞƉĂƌƚŝnjĂƌĞͿ͖ ŵŝĐŝƉĉƚƌĂƚĞ;ĂŶĂůŝnjĂ
• ĞƚĞƌŵŝŶĂƌĞĂĐŽƚĞŝ ĚĞ ƌĞŐƌĞƐŝĞŝͿ͖
ĐŚĞůƚƵŝĞůŝ ŝŶĚŝƌĞĐƚĉ ĂĨĞƌĞŶƚĉ • WƌŽĐĞĚĞƵůƉƵŶĐƚĞůŽƌĚĞ
ƉƌŽĚƵƐƵůƵŝ с<;Z/ͿdžďĂnjĂ ŵĂdžŝŵƔŝŵŝŶŝŵ͘
ĚĞĂďƐŽƌďƜŝĂ ĂĨĞƌĞŶƚĉ
ƉƌŽĚƵƐƵůƵŝ
ϭϳ ϭϴ
Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϭϳ Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϭϴ
ŶĂůŝnjĂƌĞŐƌĞƐŝĞŝ ŶĂůŝnjĂƌĞŐƌĞƐŝĞŝ
ϭ͘ ĂůĐƵůƵůĐŽƐƚƵƌŝůŽƌǀĂƌŝĂďŝůĞƵŶŝƚĂƌĞ
ϳ͘ĂůĐƵůƵůĐŽƐƚƵƌŝůŽƌĨŝdžĞ͗
• ĨсĐŽƐƚƵƌŝĨŝdžĞƚŽƚĂůĞ hŶĚĞ͗
• ŵĂdžсĐŽƐƚƵƌŝůĞŵĂdžŝŵĞĚŝŶƚƌͲŽƉĞƌŝŽĂĚĉĚĞŐĞƐƚŝƵŶĞ͖
• ŵŝŶсĐŽƐƚƵƌŝůĞŵŝŶŝŵĞĚŝŶƚƌͲŽƉĞƌŝŽĂĚĉĚĞŐĞƐƚŝƵŶĞ͖
• YŵĂdžсĂĐƚŝǀŝƚĂƚĞĂŵĂdžŝŵĉĚŝŶƚƌͲŽƉĞƌŝŽĂĚĉĚĞŐĞƐƚŝƵŶĞ͖
ϴ͘ĂůĐƵůƵůĐŽƐƚƵƌŝůŽƌƐƚĂŶĚĂƌĚ ƉĞŶƚƌƵŽƉĞƌŝŽĂĚĉĚĞ • YŵŝŶсĂĐƚŝǀŝƚĂƚĞĂŵŝŶŝŵĉĚŝŶƚƌͲŽƉĞƌŝŽĂĚĉĚĞŐĞƐƚŝƵŶĞ͘
ŐĞƐƚŝƵŶĞǀŝŝƚŽĂƌĞ͗
• ƐсĐŽƐƚƵƌŝƐƚĂŶĚĂƌĚ͖ ƵƉĉĚĞƚĞƌŵŝŶĂƌĞĂĐŽƐƚƵůƵŝǀĂƌŝĂďŝůƵŶŝƚĂƌ;ĐǀͿ͕ƵƌŵĉƚŽĂƌĞůĞ
• YƐсĂĐƚŝǀŝƚĂƚĞĂƐƚĂŶĚĂƌĚ͘ ĞƚĂƉĞƐƵŶƚƐŝŵŝůĂƌĞĐƵĞƚĂƉĞůĞϲͲϴƉƌĞnjĞŶƚĂƚĞŠŶĐĂĚƌƵů
ƉƌŽĐĞĚĞƵůƵŝƉƌĞĐĞĚĞŶƚ͘
Ϯϭ ϮϮ
Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ Ϯϭ Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϮϮ
WƌŽĐĞĚĞĞĚĞƚĞƌŵŝŶĂƌĞ
ĐŽƐƚƵŶŝƚĂƌ
WƌŽĐĞĚĞƵů WƌŽĐĞĚĞƵůŝŶĚŝĐŝůŽƌ
ϰ͘WĂƌƚŝĐƵůĂƌŝƚĉƜŝƉƌŝǀŝŶĚ ĚŝǀŝnjŝƵŶŝŝƐŝŵƉůĞ ĚĞĞĐŚŝǀĂůĞŶƜĉ
WƌŽĐĞĚĞĞĚĞĚĞƚĞƌŵŝŶĂƌĞ
ĚĞƚĞƌŵŝŶĂƌĞĂĐŽƐƚƵƌŝůŽƌ͗ ĂĐŽƐƚƵƌŝůŽƌŠŶĐĂnjƵů
ƉƌŽĐĞĚĞĞůĞĚĞĚĞƚĞƌŵŝŶĂƌĞĂ ƉƌŽĚƵĐƜŝĞŝĐƵƉůĂƚĞ
ĐŽƐƚƵůƵŝƵŶŝƚĂƌ
WƌŽĐĞĚĞƵů ǀĂůŽƌŝŝ WƌŽĐĞĚĞƵů
ƌĉŵĂƐĞ ƌĞƉĂƌƚŝnjĉƌŝŝ
Ϯϯ Ϯϰ
Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ Ϯϯ Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ Ϯϰ
WƌŽĐĞĚĞƵůŝŶĚŝĐŝůŽƌĚĞĞĐŚŝǀĂůĞŶƜĉ
WƌŽĐĞĚĞƵůĚŝǀŝnjŝƵŶŝŝƐŝŵƉůĞ
;ĐĂůĐƵůĂƜŝĂƉƌŝŶĚŝǀŝnjŝƵŶĞƐŝŵƉůĉͿ
ϭ͘ůĞŐĞƌĞĂƵŶƵŝƉƌŽĚƵƐĚƌĞƉƚďĂnjĉĚĞĐŽŵƉĂƌĂԕŝĞ
Ϯ͘ĂůĐƵůƵůŝŶĚŝĐŝůŽƌĚĞĞĐŚŝǀĂůĞŶԕĉ;<ŝͿ
ĐƵсƚͬY
hŶĚĞ͗
ĐƵсĐŽƐƚƵůƵŶŝƚĂƌĂůƉƌŽĚƵƐƵůƵŝĐĂƉƵƌƚĉƚŽƌĚĞĐŽƐƚƵƌŝ͖
ƚсĐŽƐƚƵůƚŽƚĂůĂůƉĞƌŝŽĂĚĞŝĚĞŐĞƐƚŝƵŶĞ͖
YсĐĂŶƚŝƚĂƚĞĂĚĞƉƌŽĚƵĐƜŝĞĨĂďƌŝĐĂƚĉ͘ → Ŷ͖
Ŭŝ сŝŶĚŝĐĞůĞĚĞĞĐŚŝǀĂůĞŶƜĉĐŽŵƉůĞdž͕ŝсϭ→
Ɖŝ ƕŝƉ͛ŝ сŵĉƌŝŵĞĂĐĞůŽƌĚŽŝƉĂƌĂŵĞƚƌŝĐŽƌĞƐƉƵŶnjĉƚŽĂƌĞ
ƉƵƌƚĉƚŽƌƵůƵŝĚĞĐŽƐƚƵƌŝƉĞŶƚƌƵĐĂƌĞƐĞĐĂůĐƵůĞĂnjĉ
ĐŽĞĨŝĐŝĞŶƚƵůĚĞĞĐŚŝǀĂůĞŶƜĉ͖
Ɖď ƕŝƉ͛ď сŵĉƌŝŵĞĂĐĞůŽƌĚŽŝƉĂƌĂŵĞƚƌŝĐŽƌĞƐƉƵŶnjĉƚŽĂƌĞ
ƉƌŽĚƵƐƵůƵŝĂůĞƐĐĂďĂnjĉĚĞƌĞĨĞƌŝŶƜĉ͕ƕĂŵĚ͖
Ϯϱ Ϯϲ
Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ Ϯϱ Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ Ϯϲ
WƌŽĐĞĚĞƵůŝŶĚŝĐŝůŽƌĚĞĞĐŚŝǀĂůĞŶƜĉ WƌŽĐĞĚĞƵůǀĂůŽƌŝŝƌĉŵĂƐĞ
ϯ͘ĐŚŝǀĂůĂƌĞĂĐĂůĐƵůĂƚŽƌŝĞĂƉƌŽĚƵĐԕŝĞŝŽďԕŝŶƵƚĞƉƌŝŶ ϭ͘ĞƚĞƌŵŝŶĂƌĞĂǀĂůŽƌŝŝƉƌŽĚƵĐԕŝĞŝƐĞĐƵŶĚĂƌĞ͗
ƚƌĂŶƐĨŽƌŵĂƌĞĂƉƌŽĚƵĐԕŝĞŝƌĞƐƉĞĐƚŝǀĞŠŶƵŶŝƚĉԕŝĚĞƉƌŽĚƵĐԕŝĞ
ŽƐƚƵůƋƐсƋƐ;ŝŶƚĞƌŶͿΎWнƋƐ;ĞdžƚĞƌŶͿΎWʹ Ś^
ĐŽŶǀĞŶԕŝŽŶĂůĉ;YĞͿ͗
hŶĚĞ͗
• ƋƐʹ ƉƌŽĚƵĐԑŝĞƐĞĐƵŶĚĂƌĉ͖
ϰ͘ĂůĐƵůƵůƵŝĐŽƐƚƵůƵŝƵŶŝƚĂƌĞĨĞĐƚŝǀƉĞŶƚƌƵŽƵŶŝƚĂƚĞ • Wʹ ƉƌĞԑĚĞǀąŶnjĂƌĞ͖
ĞĐŚŝǀĂůĞŶƚĉ͗ • Ś^ʹ ĐŚĞůƚƵŝĞůŝƐƵƉůŝŵĞŶƚĂƌĞ͘
hŶĚĞ͗ Ϯ͘ĞƚĞƌŵŝŶĂƌĞĂĐŽƐƚƵůƵŝƵŶŝƚĂƌĂĨĞƌĞŶƚƉƌŽĚƵĐԕŝĞŝ
Śʹ ĐŚĞůƚƵŝĞůŝĚĞƉƌŽĚƵĐԑŝĞƚŽƚĂůĞ͕ ƉƌŝŶĐŝƉĂůĞ͗
ƵĞͲ ĐŽƐƚƵŶŝƚĂƌĞĨĞĐƚŝǀƉĞŶƚƌƵŽƵŶŝƚĂƚĞĞĐŚŝǀĂůĞŶƚĉ͘ ŽƐƚƵůYƉсŚʹ ŽƐƚƵůƋƐ
YƉ
ϱ͘ĂůĐƵůƵůƵŝĐŽƐƚƵůƵŝƵŶŝƚĂƌĞĨĞĐƚŝǀƉĞŶƚƌƵƵŶŝƚĂƚĞĂĨŝnjŝĐĉĚĞ
hŶĚĞ͗
ƉƌŽĚƵĐԕŝĞŽďԕŝŶƵƚĉ
hŶĚĞ͗ Śʹ ĐŚĞůƚƵŝĞůŝĚĞƉƌŽĚƵĐԑŝĞƚŽƚĂůĞ͕
ĞĨʹ ŽƐƚĞĨĞĐƚŝǀ͘ YƉʹ ƉƌŽĚƵĐԑŝĞƉƌŝŶĐŝƉĂůĉ͘
YƉ
Ϯϳ Ϯϴ
Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ Ϯϳ Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ Ϯϴ
WƌŽĐĞĚĞƵůƌĞƉĂƌƚŝnjĉƌŝŝ
;ǀĂƌŝĂŶƚĂƌĞƉĂƌƚŝnjĉƌŝŝŠŶĨƵŶĐƜŝĞĚĞĐĂŶƚŝƚĂƚĞͿ
ϭ͘ĞƚĞƌŵŝŶĂƌĞĂĐŽƐƚƵůƵŝƵŶŝƚĂƌ;ƐĂƵĂĐŽƐƚƵůƵŝŵĞĚŝƵͿ͗
ƵŶĚĞ͗
Ƶʹ ĐŽƐƚƵůƵŶŝƚĂƌ͖
Śʹ ĐŚĞůƚƵŝĞůŝƚŽƚĂůĞ͖
YŽʹ ĐĂŶƚŝƚĂƚĞĂŽďԑŝŶƵƚĉ͘ ϱ͘ŽŶƚƵůĚĞƌĞnjƵůƚĂƚĞĚŝĨĞƌĞŶƜŝĂůƕŝ
ŝŶĚŝĐĂƚŽƌŝŝƐƉĞĐŝĨŝĐŝ͘
Ϯ͘ĞƚĞƌŵŝŶĂƌĞĂĐŽƐƚƵůƵŝĞĨĞĐƚŝǀԕŝŶąŶĚƐĞĂŵĂĚĞƉŝĞƌĚĞƌŝůĞ hƚŝůŝnjĂƌĞĂĐŽƐƚƵƌŝůŽƌŠŶůƵĂƌĞĂ
ƚĞŚŶŽůŽŐŝĐĞ͗
ĚĞĐŝnjŝŝůŽƌƉĞƚĞƌŵĞŶƐĐƵƌƚ
ƵŶĚĞ͗
ƵĞʹ ĐŽƐƚƵůƵŶŝƚĂƌĞĨĞĐƚŝǀ͖
YƵʹ ĐĂŶƚŝƚĂƚĞĂƵƚŝůŝnjĂƚĉ͘
Ϯϵ ϯϬ
Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ Ϯϵ Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϯϬ
hƚŝůŝnjĂƌĞĂĐůĂƐŝĨŝĐĉƌŝŝ
ĐŽƐƚƵƌŝůŽƌŠŶĨŝdžĞƕŝ
ŽŶƚƵůĚĞƌĞnjƵůƚĂƚĞĚŝĨĞƌĞŶƜŝĂů
ǀĂƌŝĂďŝůĞ
ŝĨƌĂĚĞĂĨĂĐĞƌŝ;Ϳ
/ŶĚŝĐĂƚŽƌŝ͗
ŽŶƚƵůĚĞƉƌŽĨŝƚƕŝ ͕Ă͕Z͕Wƌ͕͕ĂĐƌ͕
Ɖп Y
ƉŝĞƌĚĞƌĞĚŝĨĞƌĞŶƜŝĂů
&Ă͕/Ɖ͕D^͕ZD^͕>Ž ŚĞůƚƵŝĞůŝǀĂƌŝĂďŝůĞ;sͿ
ǀп Y
DĞƚŽĚĞƉĂƌƜŝĂůĞĚĞ ŶĂůŝnjĂĚĞĐŝnjŝŝůŽƌƉĞ
ƵŶĚĞ͗ DĂƌũĂĂƐƵƉƌĂĐŽƐƚƵůƵŝǀĂƌŝĂďŝů
ĐĂůĐƵůĚĞĐŽƐƚ ƚĞƌŵĞŶƐĐƵƌƚ
Ɖ с ƉƌĞƜƵů ĚĞ ǀąŶnjĂƌĞ͖ ;DͬsͿ
DĞƚŽĚĂ DĞƚŽĚĂ ZĂƉŽĂƌƚĞ ǀ с ĐŚĞůƚƵŝĞůŝůĞ ǀĂƌŝĂďŝůĞ
ŶĂůŝnjĉ
ĚĞĐŝnjŝŽŶĂůĞ
;Ɖʹ ǀͿп Y
ĐŽƐƚƵƌŝůŽƌ ĐŽƐƚƵƌŝůŽƌ ŵĂƌŐŝŶĂůĉ ƵŶŝƚĂƌĞ͖
ǀĂƌŝĂďŝůĞ ĚŝƌĞĐƚĞ ƐƉĞĐŝĂůĞ Y с ĐĂŶƚŝƚĉƜŝůĞ ƉƌŽĚƵƐĞ ƕŝ ŚĞůƚƵŝĞůŝĨŝdžĞ ZĞnjƵůƚĂƚ
ĞĐŝnjŝŝĚĞĞdžƉůŽĂƚĂƌĞ͗ ǀąŶĚƵƚĞ͘ ;&Ϳ DͬsͲ &
DĞƚŽĚĂ
Ͳ ƉƌŽĚƵĐĞƐĂƵĂĐƵŵƉĉƌĂ͖
ĐŽƐƚƵƌŝůŽƌ
Ͳ ŶĂůŝnjĂƐƚƌƵĐƚƵƌŝŝǀŠŶnjĉƌŝůŽƌ͖
ƐƉĞĐŝĨŝĐĞ
Ͳ ŽŵĞŶnjŝƐƉĞĐŝĂůĞ͘
ϯϭ Stagiu CECCAR ϮϬϭϴ ϯϮ
Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϯϭ Stagiu CECCAR 2018 ϯϮ
ŽŶƚƵůĚĞƌĞnjƵůƚĂƚĞĚŝĨĞƌĞŶƜŝĂů
/ŶĚŝĐĂƚŽƌŝĐĂůĐƵůĂƜŝƉĞďĂnjĂ
ŝĨƌĂĚĞĂĨĂĐĞƌŝ y
;yͿ
ĐŽŶƚƵůƵŝĚĞƌĞnjƵůƚĂƚĞĚŝĨĞƌĞŶƜŝĂů
ŽƐƚǀĂƌŝĂďŝůĚĞĂĐŚŝnjŝƜŝĞ
DĂƌũĂĂƐƵƉƌĂĐŽƐƚƵůƵŝǀĂƌŝĂďŝůĚĞĂĐŚŝnjŝƜŝĞ
ŽƐƚǀĂƌŝĂďŝůĚĞƉƌŽĚƵĐƜŝĞ ;yͿ
DĂƌũĂĂƐƵƉƌĂĐŽƐƚƵůƵŝǀĂƌŝĂďŝůĚĞƉƌŽĚƵĐƜŝĞ
DĂƌũĂĂƐƵƉƌĂĐŽƐƚƵůƵŝǀĂƌŝĂďŝůĚĞĚŝƐƚƌŝďƵƜŝĞ
DĂƌũĂĂƐƵƉƌĂĐŽƐƚƵůƵŝǀĂƌŝĂďŝů
ZĞnjƵůƚĂƚ ĚŝĨĞƌĞŶƜŝĂů
Stagiu CECCAR ϮϬϭϴ ϯϯ Stagiu CECCAR ϮϬϭϴ ϯϰ
Stagiu CECCAR 2018 ϯϯ Stagiu CECCAR 2018 ϯϰ
/ŶĚŝĐĂƚŽƌŝĐĂůĐƵůĂƜŝƉĞďĂnjĂ /ŶĚŝĐĂƚŽƌŝĐĂůĐƵůĂƜŝƉĞďĂnjĂ
ĐŽŶƚƵůƵŝĚĞƌĞnjƵůƚĂƚĞĚŝĨĞƌĞŶƜŝĂů ĐŽŶƚƵůƵŝĚĞƌĞnjƵůƚĂƚĞĚŝĨĞƌĞŶƜŝĂů
/ŶĚŝĐĂƚŽƌŝĐĂůĐƵůĂƜŝƉĞďĂnjĂ /ŶĚŝĐĂƚŽƌŝĐĂůĐƵůĂƜŝƉĞďĂnjĂ
ĐŽŶƚƵůƵŝĚĞƌĞnjƵůƚĂƚĞĚŝĨĞƌĞŶƜŝĂů ĐŽŶƚƵůƵŝĚĞƌĞnjƵůƚĂƚĞĚŝĨĞƌĞŶƜŝĂů
/ŶĚŝĐĂƚŽƌŝĐĂůĐƵůĂƜŝƉĞďĂnjĂ
ĐŽŶƚƵůƵŝĚĞƌĞnjƵůƚĂƚĞĚŝĨĞƌĞŶƜŝĂů
ϲ͘ĞƚĞƌŵŝŶĂƌĞĂĐŽƐƚƵƌŝůŽƌƕŝĂ
ƌĞnjƵůƚĂƚĞůŽƌ͘
hƚŝůŝnjĂƌĞĂƐŝƐƚĞŵƵůƵŝĚĞĐŽŶƚƵƌŝ
ƚĂƉĂϭ͗
ƚĂƉĂϭ͗ ZĞƉĂƌƚŝnjĂƌĞĂƉƌŝŵĂƌĉĂĐŚĞůƚƵŝĞůŝůŽƌĚŝŶ&͕ŝŵƉůŝĐĉ͗
ZĞƉĂƌƚŝnjĂƌĞĂƉƌŝŵĂƌĉĂĐŚĞůƚƵŝĞůŝůŽƌĚŝŶ&
ƚĂƉĂϮ͗
ZĞƉĂƌƚŝnjĂƌĞĂƐĞĐƵŶĚĂƌĉĂĐŚĞůƚƵŝĞůŝůŽƌĚŝŶƐĞĐƜŝŝůĞĂƵdžŝůŝĂƌĞ • ^ĞůĞĐƚĂƌĞĂĐŚĞůƚƵŝĞůŝůŽƌŠŶĐŽƌƉŽƌĂďŝůĞ͕ĐĂƌĞ ƉƌĞƐƵƉƵŶĞ͗
o ůŝŵŝŶĂƌĞĂĐŚĞůƚƵŝĞůŝůŽƌŶĞŠŶĐŽƌƉŽƌĂďŝůĞ͖
ƚĂƉĂϯ͗
ďƐŽƌďԕŝĂĐŚĞůƚƵŝĞůŝůŽƌŝŶĚŝƌĞĐƚĞĚĞƉƌŽĚƵĐԕŝĞ o ƉůŝĐĂƌĞĂĂůŐŽƌŝƚŵƵůƵŝŝŵƉƵƚĉƌŝŝƌĂƜŝŽŶĂůĞ;ĞůŝŵŝŶĂƌĞĂ
ĐŽƐƚƵůƵŝƐƵďĂĐƚŝǀŝƚĉƜŝŝĂĨĞƌĞŶƚĐŽƐƚƵƌŝůŽƌĨŝdžĞͿ͖
ƚĂƉĂϰ͗
ĂůĐƵůƵůĐŽƐƚƵůƵŝĚĞƉƌŽĚƵĐԕŝĞĞĨĞĐƚŝǀ
ƚĂƉĂϱ͗ • ĨĞĐƚƵĂƌĞĂĚĞĐĂůĐƵůĞŶĞĐĞƐĂƌĞƐĞƉĂƌĉƌŝŝĂŶƵŵŝƚŽƌĐŚĞůƚƵŝĞůŝƉĞ
ďƐŽƌďԕŝĂĐŚĞůƚƵŝĞůŝůŽƌŐĞŶĞƌĂůĞĚĞĂĚŵŝŶŝƐƚƌĂԕŝĞƔŝĂĐĞůŽƌĚĞ ĐĞŶƚƌĞƉƌŝŶĐŝƉĂůĞƐĂƵĂƵdžŝůŝĂƌĞ ;ƐƉƌĞĞdžĞŵƉůƵ͕ƌĞƉĂƌƚŝnjĂƌĞĂ
ĚĞƐĨĂĐĞƌĞ ĐŚĞůƚƵŝĞůŝůŽƌĐƵĐŚŝƌŝŝůĞƐĞƉŽĂƚĞĨĂĐĞŠŶĨƵŶĐƜŝĞĚĞĚĞƐƚŝŶĂƜŝĂ
ƐƵƉƌĂĨĞƜĞŝŠŶĐŚŝĚƌŝĂƚĞ͗ƐƉĂƜŝƵƉƌŽĚƵĐƚŝǀ͕ƐĞĐƜŝŝĂƵdžŝůŝĂƌĞ͕ďŝƌŽƵ
ƚĂƉĂϲ͗ ŵĂŶĂŐĞƌ͕ĞƚĐ͘Ϳ
ĂůĐƵůƵůĐŽƐƚƵůƵŝĐŽŵƉůĞƚ
ϰϱ ϰϲ
Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϰϱ StagiuStagiu
CECCARCECCAR2018
ϮϬϭϴ ϰϲ
• DĞƚŽĚĂĚŝƌĞĐƚĉ͗ŶƵŝĂƵŠŶĐŽŶƐŝĚĞƌĂԑŝĞƉƌĞƐƚĂԑŝŝůĞƌĞĐŝƉƌŽĐĞ͖
• DĞƚŽĚĂŠŶĐĂƐĐĂĚĉƐĂƵŠŶƚƌĞƉƚĞ͗ • ůĞŐĞƌĞĂďĂnjĞůŽƌĚĞĂďƐŽƌďԑŝĞŠŶǀĞĚĞƌĞĂ
o ƐĞŠŶĐĞƉĞƌĞƉĂƌƚŝnjĂƌĞĂĐƵƉƌŝŵƵůĐĞŶƚƌƵĂƵdžŝůŝĂƌ͕ĚƵƉĉĐĂƌĞ ĂďƐŽƌďƜŝĞŝ;ƌĞƉĂƌƚŝnjĉƌŝŝͿĐŚĞůƚƵŝĞůŝůŽƌ
ĂĐĞƐƚĂƐĞĞůŝŵŝŶĉĚŝŶĐĂůĐƵů;ǀĂůŽĂƌĞĂĐŚĞůƚƵŝĞůŝůŽƌĚĞǀŝŶĞ
njĞƌŽͿ͖ ŝŶĚŝƌĞĐƚĞĚĞƉƌŽĚƵĐƜŝĞ͖
o ƐĞƚƌĞĐĞůĂƌĞƉĂƌƚŝnjĂƌĞĂĐŚĞůƚƵŝĞůŝůŽƌĚŝŶĂůĚŽŝůĞĂĐĞŶƚƌƵ • ĞƚĞƌŵŝŶĂƌĞĂĐŽĞĨŝĐŝĞŶƚƵůƵŝĚĞƌĞƉĂƌƚŝnjĂƌĞ
ĂƵdžŝůŝĂƌ͕ĂƉŽŝƐĞĞůŝŵŝŶĉ͕Ɣ͘Ă͘ŵ͘Ě͖͘
• DĞƚŽĚĂĂůŽĐĉƌŝŝĐŽŶƚŝŶƵĞ;ŝƚĞƌĂƚŝǀĉͿ͗ŠŶĂĐĞƐƚĐĂnjƐĞĨĂĐĂůŽĐĉƌŝ
;<ͿƐĂƵĂƌĂƚĞŝĚĞĂďƐŽƌďƜŝĞĂĐŚĞůƚƵŝĞůŝůŽƌ
ŠŶĐƌƵĐŝƕĂƚĞŠŶƚƌĞƐĞĐƜŝŝůĞĂƵdžŝůŝĂƌĞƉąŶĉŠŶŵŽŵĞŶƚƵůŠŶĐĂƌĞ ŝŶĚŝƌĞĐƚĞ;Z/ͿͿ͖
ǀĂůŽĂƌĞĂĐŚĞůƚƵŝĞůŝůŽƌĚŝŶĐĞůĞĚŽƵĉĐĞŶƚƌĞĚĞǀŝŶĞnjĞƌŽ͖ • ĞƚĞƌŵŝŶĂƌĞĂĐŽƚĞŝĚĞĐŚĞůƚƵŝĞůŝŝŶĚŝƌĞĐƚĞĐĞ
• DĞƚŽĚĂĂůŐĞďƌŝĐĉ͗ŝŵƉůŝĐĉĨŽƌŵĂƌĞĂƵŶƵŝƐŝƐƚĞŵĚĞĞĐƵĂƜŝŝ͕ďĂnjĂƚ
ƉĞŵŽĚĂůŝƚĂƚĞĂŠŶĐĂƌĞĂƵůŽĐƉƌĞƐƚĂƜŝŝůĞƌĞĐŝƉƌŽĐĞ;ƉƌŽĐĞŶƚƵůĚŝŶ ƌĞǀŝŶĞĨŝĞĐĉƌƵŝƉƌŽĚƵƐ͘
ƐĞƌǀŝĐŝŝůĞŽĨĞƌŝƚĞĚĞƵŶĐĞŶƚƌƵĂƵdžŝůŝĂƌĞĐĂƌĞĞƐƚĞ ƉƌŝŵŝƚĚĞƵŶĂůƚ
ĐĞŶƚƌƵĂƵdžŝůŝĂƌͿ͘
ϰϳ ϰϴ
StagiuStagiu
CECCARCECCAR2018
ϮϬϭϴ ϰϳ StagiuStagiu
CECCARCECCAR2018
ϮϬϭϴ ϰϴ
ƚĂƉĂϰ͗ĂůĐƵůƵůĐŽƐƚƵůƵŝĚĞƉƌŽĚƵĐԕŝĞĞĨĞĐƚŝǀŝŵƉůŝĐĉ
ĂƉůŝĐĂƌĞĂĨŽƌŵƵůĞŝĚĞĐĂůĐƵůĂĐŽƐƚƵůƵŝĚĞƉƌŽĚƵĐƜŝĞ͗
ƚĂƉĂϱ͗ďƐŽƌďԕŝĂ;ƌĞƉĂƌƚŝnjĂƌĞĂͿĐŚĞůƚƵŝĞůŝůŽƌ
WƌŽĚƵĐƜŝĞŠŶĐƵƌƐĚĞĞdžĞĐƵƜŝĞůĂŠŶĐĞƉƵƚƵůƉĞƌŝŽĂĚĞŝ;WϬͿн
ŐĞŶĞƌĂůĞĚĞĂĚŵŝŶŝƐƚƌĂԕŝĞƔŝĂĐĞůŽƌĚĞĚĞƐĨĂĐĞƌĞ͗
ŚĞůƚƵŝĞůŝĚŝƌĞĐƚĞн • ^ĞĂƉůŝĐĉŠŶĐĂnjƵůŠŶĐĂƌĞƐĞĚŽƌĞƕƚĞ
ŽƚĂ;йͿĐŚĞůƚƵŝĞůŝŝŶĚŝƌĞĐƚĞͲ ĚĞƚĞƌŵŝŶĂƌĞĂĐŽƐƚƵůƵŝĐŽŵƉůĞƚ;ƚĂƉĂϲͿŠŶ
WƌŽĚƵĐƜŝĞŠŶĐƵƌƐĚĞĞdžĞĐƵƜŝĞůĂƐĨąƌƕŝƚƵůƉĞƌŝŽĂĚĞŝ;WϭͿ ǀĞĚĞƌĞĂůƵĉƌŝŝĚĞĚĞĐŝnjŝŝĚŝǀĞƌƐĞ͖
• /ŵƉůŝĐĉƉĂƌĐƵƌŐĞƌĞĂŵĞĐĂŶŝƐŵƵůƵŝĚĞ
ƌĞƉĂƌƚŝnjĂƌĞĂĐŚĞůƚƵŝĞůŝůŽƌƉƌĞnjĞŶƚĂƚŠŶ ;ƚĂƉĂϯͿ͘
ϰϵ ϱϬ
StagiuStagiu
CECCARCECCAR2018
ϮϬϭϴ ϰϵ StagiuStagiu
CECCARCECCAR2018
ϮϬϭϴ ϱϬ
^ŝƐƚĞŵƵůĚĞĐŽŶƚƵƌŝ
ϱϭ ϱϮ
Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϱϭ Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϱϮ
Tipuri de înregistrări contabile Tipuri de înregistrări contabile
/͘>ĂŠŶĐĞƉƵƚƵůƉĞƌŝŽĂĚĞŝ͗ //͘2ŶĐƵƌƐƵůƉĞƌŝŽĂĚĞŝ͗
Colectarea (înregistrarea, preluarea)
Înregistrarea producрiei în curs de
cheltuielilor în contabilitatea managerială:
execuрie existente la începutul lunii:
ϵϮϭŚĞůƚƵŝĞůŝůĞ с ϵϬϭĞĐŽŶƚĉƌŝŝŶƚĞƌŶĞƉƌŝǀŝŶĚ й с ϵϬϭĞĐŽŶƚĉƌŝ
ĂĐƚŝǀŝƚĉƜŝŝĚĞďĂnjĉ ĐŚĞůƚƵŝĞůŝůĞ ϵϮϭŚĞůƚƵŝĞůŝůĞĂĐƚŝǀŝƚĉԑŝŝĚĞďĂnjĉ ŝŶƚĞƌŶĞƉƌŝǀŝŶĚ
ϵϮϮŚĞůƚƵŝĞůŝůĞĂĐƚŝǀŝƚĉԑŝŝĂƵdžŝůŝĂƌĞ ĐŚĞůƚƵŝĞůŝůĞ
ϵϮϯŚĞůƚƵŝĞůŝŝŶĚŝƌĞĐƚĞĚĞƉƌŽĚƵĐԑŝĞ
ϵϮϰŚĞůƚƵŝĞůŝŐĞŶĞƌĂůĞĚĞĂĚŵŝŶŝƐƚƌĂԑŝĞ
ϵϮϱŚĞůƚƵŝĞůŝĚĞĚĞƐĨĂĐĞƌĞ
ϱϯ ϱϰ
Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϱϯ Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϱϰ
///͘>ĂƐĨąƌƕŝƚƵůƉĞƌŝŽĂĚĞŝ͗ ///͘>ĂƐĨąƌƕŝƚƵůƉĞƌŝŽĂĚĞŝ͗
Includerea cheltuielilor indirecte absorbite Recunoaúterea producĠiei în curs de
raĠional (excluzând costul subactivităĠii) în execuĠie obĠinute la sfârúitul perioadei la cost
costul produsului: efectiv:
ϱϱ ϱϲ
Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϱϱ Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϱϲ
Tipuri de înregistrări contabile Tipuri de înregistrări contabile
///͘>ĂƐĨąƌƕŝƚƵůƉĞƌŝŽĂĚĞŝ͗ ///͘>ĂƐĨąƌƕŝƚƵůƉĞƌŝŽĂĚĞŝ͗
ZĞĐƵŶŽĂƔƚĞƌĞĂ ƉƌŽĚƵƐĞůŽƌ ĨŝŶŝƚĞ ůĂ ĐŽƐƚ ĞĨĞĐƚŝǀ͗ ^ƚĂďŝůŝƌĞĂ Ɣŝ ŠŶƌĞŐŝƐƚƌĂƌĞĂ ĚŝĨĞƌĞŶԕĞůŽƌ ŠŶƚƌĞ ĐŽƐƚƵů
ƐƚĂŶĚĂƌĚ Ɣŝ ĐĞů ĞĨĞĐƚŝǀ͗
ϵϬϮĞĐŽŶƚĉƌŝŝŶƚĞƌŶĞ с ϵϮϭŚĞůƚƵŝĞůŝůĞĂĐƚŝǀŝƚĉԑŝŝ
ƉƌŝǀŝŶĚƉƌŽĚƵĐƜŝĂ ĚĞďĂnjĉ ϵϬϯĞĐŽŶƚĉƌŝŝŶƚĞƌŶĞ с ϵϬϮĞĐŽŶƚĉƌŝŝŶƚĞƌŶĞ
ŽďƜŝŶƵƚĉ ƉƌŝǀŝŶĚĚŝĨĞƌĞŶƜĞůĞ ĚĞ ƉƌŝǀŝŶĚƉƌŽĚƵĐƜŝĂŽďƜŝŶƵƚĉ
ƉƌĞƜ
ϱϳ ϱϴ
Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϱϳ Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϱϴ
///͘>ĂƐĨąƌƕŝƚƵůƉĞƌŝŽĂĚĞŝ͗ ///͘>ĂƐĨąƌƕŝƚƵůƉĞƌŝŽĂĚĞŝ͗
2ŶĐŚŝĚĞƌĞĂ ĐŽŶƚƵƌŝůŽƌ ĚĞ ĚŝĨĞƌĞŶƜĞ ĚĞ ĐŽƐƚ ;ƉƌĞƜͿ͗ 2ŶĐŚŝĚĞƌĞĂ ĐŽŶƚƵƌŝůŽƌ ĚĞ ĐŚĞůƚƵŝĞůŝ ŶĞŝŶĐůƵƐĞ ŠŶ
ĐŽƐƚƵů ĚĞ ƉƌŽĚƵĐԕŝĞ͗
ϵϬϮĞĐŽŶƚĉƌŝŝŶƚĞƌŶĞ с й
ϵϯϭŽƐƚƵůƉƌŽĚƵĐƜŝĞŝ с ϵϬϯĞĐŽŶƚĉƌŝŝŶƚĞƌŶĞ ƉƌŝǀŝŶĚƉƌŽĚƵĐƜŝĂ ϵϮϯŚĞůƚƵŝĞůŝŝŶĚŝƌĞĐƚĞĚĞ
ŽďƜŝŶƵƚĞ ƉƌŝǀŝŶĚĚŝĨĞƌĞŶƜĞůĞ ĚĞƉƌĞƜ ŽďƜŝŶƵƚĉ ƉƌŽĚƵĐԑŝĞ
ϵϮϰŚĞůƚƵŝĞůŝŐĞŶĞƌĂůĞĚĞ
ĂĚŵŝŶŝƐƚƌĂԑŝĞ
ϵϮϱŚĞůƚƵŝĞůŝĚĞĚĞƐĨĂĐĞƌĞ
ϱϵ ϲϬ
Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϱϵ Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϲϬ
Tipuri de înregistrări contabile Tipuri de înregistrări contabile
///͘>ĂƐĨąƌƕŝƚƵůƉĞƌŝŽĂĚĞŝ͗
///͘>ĂƐĨąƌƕŝƚƵůƉĞƌŝŽĂĚĞŝ͗ 2ŶĐŚŝĚĞƌĞĂ ƉƌŽĚƵƐĞůŽƌ ĨŝŶŝƚĞ ;ůĂ ĐŽƐƚ ƉƌĞƐƚĂďŝůŝƚͿ͕ Ă
2ŶĐŚŝĚĞƌĞĂ ƉƌŽĚƵĐԕŝĞŝ ŠŶ ĐƵƌƐ ĚĞ ĞdžĞĐƵԕŝĞ͗ ĚŝĨĞƌĞŶԕĞůŽƌ ĚĞ ĐŽƐƚ Ɣŝ Ă ĐŚĞůƚƵŝĞůŝůŽƌ ŶĞŝŶĐůƵƐĞ ŠŶ
ĐŽƐƚƵů ĚĞ ƉƌŽĚƵĐԕŝĞ͗
ϵϬϭĞĐŽŶƚĉƌŝŝŶƚĞƌŶĞ с ϵϯϯŽƐƚƵůƉƌŽĚƵĐƜŝĞŝŠŶ ϵϬϭĞĐŽŶƚĉƌŝ с й
ƉƌŝǀŝŶĚĐŚĞůƚƵŝĞůŝůĞ ĐƵƌƐĚĞĞdžĞĐƵƜŝĞ ŝŶƚĞƌŶĞƉƌŝǀŝŶĚ ϵϯϭŽƐƚƵůƉƌŽĚƵĐƜŝĞŝ ŽďƜŝŶƵƚĞ
ĐŚĞůƚƵŝĞůŝůĞ ϵϬϯĞĐŽŶƚĉƌŝŝŶƚĞƌŶĞƉƌŝǀŝŶĚ
ĚŝĨĞƌĞŶƜĞůĞĚĞƉƌĞƜ
ϵϬϮĞĐŽŶƚĉƌŝŝŶƚĞƌŶĞƉƌŝǀŝŶĚ
ƉƌŽĚƵĐƜŝĂŽďƜŝŶƵƚĉ
ϲϭ ϲϮ
Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϲϭ Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϲϮ
DĞƚŽĚĂƉĞĐŽŵĞŶnjŝ͗ DĞƚŽĚĂƉĞĨĂnjĞ͗
ƌĞůĂďĂnjĉƌĞƉĂƌƚŝnjĂƌĞĂ ƌĞůĂďĂnjĉĐŽŶĐĞƉƚƵůĚĞ
͞ƚƌĂĚŝƜŝŽŶĂůĉ͕͟ďĂnjĂƚĉƉĞ ͞ƵŶŝƚĉƜŝĞĐŚŝǀĂůĞŶƚĞ͟
Z/;<Ϳ
DĞƚŽĚĞ
ϳ͘DĞƚŽĚĞĚĞĐĂůĐƵů ĚĞĐĂůĐƵůĂ
ĐŽƐƚƌŝůŽƌ
ϲϯ ϲϰ
Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϲϯ Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϲϰ
hƚŝůŝnjĂƌĞ
În situa܊iile în care se primesc comenzi
de la clien܊i pentru producerea unor
ϳ͘ϭ͘WĂƌƚŝĐƵůĂƌŝƚĉƜŝƉƌŝǀŝŶĚ bunuri, efectuarea unor lucrări sau
prestarea unor servicii care:
ŵĞƚŽĚĂƉĞĐŽŵĞŶnjŝ au caracteristici diferite;
necesită o evaluare separată a fiecărei
comenzi.
hƚŝůŝnjĂƌĞ hƚŝůŝnjĂƌĞ
În întreprinderile în cadrul cărora se Exemple:
ob܊in mai mult produse, cu produc܊ie industria constructoare de ma܈ini,
individuală ܈i de serie mică, unde:
industria mobilei,
produsul finit rezultă prin asamblarea
păr܊ilor sale componente (piese, ansamble, industria confec܊iilor.
subansamble)
procesul tehnologic se derulează în
cadrul unor locuri de produc܊ie (sec܊ii,
ateliere).
Stagiu CECCAR ϮϬϭϴ ϲϳ Stagiu CECCAR ϮϬϭϴ ϲϴ
Stagiu CECCAR 2018 ϲϳ Stagiu CECCAR 2018 ϲϴ
ƚĂƉĞŵĞƚŽĚĂƉĞĐŽŵĞŶnjŝ ƚĂƉĞŵĞƚŽĚĂƉĞĐŽŵĞŶnjŝ
Etapa 1: Identificarea (primirea) Etapa 5: AbsorbĠia (repartizarea)
comenzii; cheltuielilor indirecte de producĠie;
Etapa 2: Repartizarea primară a Etapa 6: Calculul costului de producĠie
cheltuielilor din CF după destinaĠie; (efectiv) al comenzii.
Etapa 3: Repartizarea secundară a Etapa 7: AbsorbĠia (repartizarea)
cheltuielilor din sec܊iile auxiliare (dacă cheltuielilor generale de administraĠie úi a
este cazul); celor de desfacere (pentru decizii);
Etapa 4: Alegerea bazelor de absorbĠie, Etapa 8: Calculul costului complet
în vederea absorb܊iei; (repartizării) (pentru decizii).
cheltuielilor indirecte
Stagiu CECCARde
2018produc܊ie;
Stagiu CECCAR ϮϬϭϴ
ϲϵ
ϲϵ Stagiu CECCAR ϮϬϭϴ
Stagiu CECCAR 2018 ϳϬ
ϳϬ
hƚŝůŝnjĂƌĞ
În întreprinderile cu produc܊ie de masă
sau de serie mare, unde:
ϳ͘Ϯ͘WĂƌƚŝĐƵůĂƌŝƚĉƜŝƉƌŝǀŝŶĚ procesul tehnologic are un caracter relativ
omogen;
ŵĞƚŽĚĂƉĞĨĂnjĞ;ƉƌŽĐĞƐĞͿ
iar produsul finit se ob܊ine prin prelucrarea în
stadii succesive a materiei prime.
͘^ŝƚƵĂƜŝĂƉƌŽĚƵĐƜŝĞŝĞĐŚŝǀĂůĞŶƚĞ ͘^ŝƚƵĂƜŝĂƉƌŽĚƵĐƜŝĞŝĞĐŚŝǀĂůĞŶƚĞ
͘^ŝƚƵĂƜŝĂƌĞĐĂƉŝƚƵůĂƚŝǀĉĂ
ĐŽƐƚƵƌŝůŽƌ
Pentru a întocmi situa܊ia recapitulativă a
costurilor:
se însumează costul total al unită܊ilor finisate ϳ͘ϯ͘WĂƌƚŝĐƵůĂƌŝƚĉƜŝƉƌŝǀŝŶĚ
transferate din contul „Produse în curs de
execu܊ie” ܈i cheltuielile aferente soldului final al ŵĞƚŽĚĂ
acestui cont;
se compară rezultatul cu cheltuielile totale de
contabilizat din tabloul de analiză a costului
unitar, cele două sume fiind egale.
ŝĨĞƌĞŶƜĞŠŶƚƌĞǀĂƌŝĂŶƚĂ
ƚĂƉĞŵĞƚŽĚĂ
͞ƚƌĂĚŝƜŝŽŶĂůĉ͟ ƕŝŵĞƚŽĚĂ
Etapa 4: Calculul costului de •
sĂƌŝĂŶƚĂ ͞ƚƌĂĚŝƜŝŽŶĂůĉ͟
ŚĞůƚƵŝĞůŝůĞ ĐƵ ĐĂƌĂĐƚĞƌ ŝŶĚŝƌĞĐƚ ƐƵŶƚ •
DĞƚŽĚĂ
2Ŷ ĨƵŶĐƜŝĞ ĚĞ ŶƵŵĉƌƵů ĚĞ ĂĐƚŝǀŝƚĉƜŝ
• •
decizii);
^Ğ ĚĞƚĞƌŵŝŶĉ ĨƌĂĐƜŝƵŶĞĂ ;ĐŽƚĂ ĚĞ ^Ğ ĚĞƚĞƌŵŝŶĉ ĨƌĂĐƜŝƵŶŝůĞ ;ĐŽƚĞůĞ ĚĞ ĐŚĞůƚƵŝĞůŝ
ĐŚĞůƚƵŝĞůŝ ŝŶĚŝƌĞĐƚĞͿ ĂĨĞƌĞŶƚĉ ĨŝĞĐĉƌƵŝ ŝŶĚŝƌĞĐƚĞͿ ĂĨĞƌĞŶƚĞ ĨŝĞĐĉƌƵŝ ƉƌŽĚƵƐ ƉĞŶƚƌƵ
ƉƌŽĚƵƐ ƉĞŶƚƌƵ ĐĂƌĞ ƐĞ ĐĂůĐƵůĞĂnjĉ ĐŽƐƚƵů͘ ĐĂƌĞ ƐĞ ĐĂůĐƵůĞĂnjĉ ĐŽƐƚƵů͘ ĂĐĉ ĂǀĞŵ ͞E͟
Etapa 6: Calculul costului complet ĂĐĉ ĂǀĞŵ Ž ƐŝŶŐƵƌĉ ƌĞƉĂƌƚŝnjĂƌĞ Ă
ĐŚĞůƚƵŝĞůŝůŽƌ ŝŶĚŝƌĞĐƚĞ͕ ĨŝĞĐĂƌĞ ƉƌŽĚƵƐ ǀĂ
ĂĐƚŝǀŝƚĉƜŝ͕ ĨŝĞĐĂƌĞ ƉƌŽĚƵƐ ǀĂ Ɖƌŝŵŝ ͞E͟ ĐŽƚĞ
ĚĞ ĐŚĞůƚƵŝĞůŝ͘
(pentru decizii). Ɖƌŝŵŝ ĐąƚĞ Ž ĐŽƚĉ ĚĞ ĐŚĞůƚƵŝĞůŝ͘
ƚĂƉĂϭ͗^ƚĂďŝůŝƌĞĂǀŽůƵŵƵůƵŝƐƚĂŶĚĂƌĚĂů
ĂĐƚŝǀŝƚĉƜŝŝ͖
ϳ͘ϰ͘WĂƌƚŝĐƵůĂƌŝƚĉƜŝƉƌŝǀŝŶĚ ƚĂƉĂϮ͗^ƚĂďŝůŝƌĞĂ ĐŽƐƚƵƌŝůŽƌƐƚĂŶĚĂƌĚƉĞŶƚƌƵ
ĐŽƐƚƵƌŝůĞĚŝƌĞĐƚĞĚĞŵĂƚĞƌŝĂůĞƕŝŵĂŶŽƉĞƌĉ͖
ŵĞƚŽĚĂƐƚĂŶĚĂƌĚͲ ĐŽƐƚ ƚĂƉĂϯ͗^ƚĂďŝůŝƌĞĂƐƚĂŶĚĂƌĚĞůŽƌƉĞŶƚƌƵ
ĐŽƐƚƵƌŝůĞŝŶĚŝƌĞĐƚĞ͖
ƚĂƉĂϰ͗^ƚĂďŝůŝƌĞĂĐŽƐƚƵƌŝůŽƌƐƚĂŶĚĂƌĚƉĞ
ƉƵƌƚĉƚŽƌŝĚĞĐŽƐƚƵƌŝ͖
ƚĂƉĂϱ͗ ǀŝĚĞŶƜĂĂďĂƚĞƌŝůŽƌ͘
ƚĂƉĂϭ͗^ƚĂďŝůŝƌĞĂǀŽůƵŵƵůƵŝƐƚĂŶĚĂƌĚ ƚĂƉĂϮ͗^ƚĂďŝůŝƌĞĂĐŽƐƚƵƌŝůŽƌƐƚĂŶĚĂƌĚƉĞŶƚƌƵ
ĂůĂĐƚŝǀŝƚĉƜŝŝ ĐŽƐƚƵƌŝůĞĚŝƌĞĐƚĞĚĞŵĂƚĞƌŝĂůĞƕŝŵĂŶŽƉĞƌĉ
ŽŶƐƚĉŠŶĂůĞŐĞƌĞĂǀŽůƵŵƵůƵŝƐƚĂŶĚĂƌĚĂů ŽƐƚƵƌŝůĞ
^ƚĂŶĚĂƌĚĞůĞ WƌĞƜƵƌŝůĞ
ƐƚĂŶĚĂƌĚ
ĂĐƚŝǀŝƚĉƜŝŝŠŶƚƌĞƉƌŝŶĚĞƌŝŝŠŶĨƵŶĐƜŝĞĚĞĐĂƌĞ с ĐĂŶƚŝƚĂƚŝǀĞ п ƐƚĂŶĚĂƌĚ
ƉĞŶƚƌƵ
ƐƵŶƚĚŝŵĞŶƐŝŽŶĂƚĞĐŽƐƚƵƌŝůĞƐƚĂŶĚĂƌĚ͖ ŵĂƚĞƌŝĂůĞ
ĚĞŵĂƚĞƌŝĂůĞ ƐƚĂďŝůŝƚĞ
sŽůƵŵƵůĂĐƚŝǀŝƚĉƜŝŝĞƐƚĞĞdžƉƌŝŵĂƚŠŶƵŶŝƚĉƜŝ
ŽƐƚƵƌŝůĞ ^ƚĂŶĚĂƌĚĞůĞ
ĐĂŶƚŝƚĂƚŝǀĞƐĂƵǀĂůŽƌŝĐĞ;ŽƌĞ͕ƵŶŝƚĉƜŝ ƐƚĂŶĚĂƌĚ ĐĂŶƚŝƚĂƚŝǀĞƉĞŶƚƌƵ
dĂƌŝĨĞůĞŽƌĂƌĞĚĞ
ŵŽŶĞƚĂƌĞ͕ƐƚĂŶĚĂƌĚ͕ƐĂůĂƌŝŝĞƚĐ͘Ϳ͘ĞƌĞŐƵůĉƐĞ с п ƐĂůĂƌŝnjĂƌĞƐƚĂďŝůŝƚĞ
ƉĞŶƚƌƵ ŵĂŶŽƉĞƌĉ
ƉĞŽƉĞƌĂƜŝŝ͕ƌĞƉĞƌĞ
ĂůĞŐŽƌĞůĞͲĞdžĞĐƵƜŝĞ͕ĐĂƌĞƌĞĚĂƵŠŶŵŽĚƌĞĂů ƐĂůĂƌŝŝ ;ŶŽƌŵĞĚĞƚŝŵƉͿ
ǀŽůƵŵƵůƐƚĂŶĚĂƌĚĂůĂĐƚŝǀŝƚĉƜŝŝ͘
ĚĞƚĞƌŵŝŶĂƌĞĂĐŽƐƚƵƌŝůŽƌǀĂƌŝĂďŝůĞŶŽƌŵĂůĞ͗ ĚĞƚĞƌŵŝŶĂƌĞĂĐŽƐƚƵƌŝůŽƌǀĂƌŝĂďŝůĞƐƚĂŶĚĂƌĚ͗
ŽƐƚƵƌŝůĞ ŽƐƚƵƌŝůĞ ;ϭϬϬʹ WƌŽĐĞŶƚƵůĚĞĞĐŽŶŽŵŝŝ
dŽƚĂůĐŽƐƚƵƌŝ
ǀĂƌŝĂďŝůĞ с ǀĂƌŝĂďŝůĞ h ĚĞƌĞĂůŝnjĂƚŠŶƉĞƌŝŽĂĚĂ
ŽƐƚƵƌŝůĞ sŽůƵŵƵůĂĐƚŝǀŝƚĉƜŝŝƐƚĂŶĚĂƌĚ
ǀĂƌŝĂďŝůĞĚŝŶ ƐƚĂŶĚĂƌĚ ŶŽƌŵĂůĞ ƐƚĂŶĚĂƌĚͿ
ǀĂƌŝĂďŝůĞ с п
ƉĞƌŝŽĂĚĂ
ŶŽƌŵĂůĞ sŽůƵŵƵůĂĐƚŝǀŝƚĉƜŝŝƌĞĂůŝnjĂƚĞŠŶ
ƉƌĞĐĞĚĞŶƚĉ
ƉĞƌŝŽĂĚĂƉƌĞĐĞĚĞŶƚĉ
ƚĂƉĂϯ͗^ƚĂďŝůŝƌĞĂƐƚĂŶĚĂƌĚĞůŽƌƉĞŶƚƌƵ ƚĂƉĂϯ͗^ƚĂďŝůŝƌĞĂƐƚĂŶĚĂƌĚĞůŽƌƉĞŶƚƌƵ
ĐŽƐƚƵƌŝůĞŝŶĚŝƌĞĐƚĞ ĐŽƐƚƵƌŝůĞŝŶĚŝƌĞĐƚĞ
;ƐƚĂŶĚĂƌĚĞůĞŝŶĚŝǀŝĚƵĂůĞƉƌŝǀŝŶĚĐŽƐƚƵƌŝůĞĨŝdžĞͿ ;ƐƚĂŶĚĂƌĚĞůĞŐůŽďĂůĞͿ
^ĞƐƚĂďŝůĞƐĐƉĞďĂnjĂƌĞĂůŝnjĉƌŝůŽƌĚŝŶ ^ƚĂŶĚĂƌĚĞůĞŐůŽďĂůĞƌĞƉƌĞnjŝŶƚĉǀŽůƵŵƵů
ƉĞƌŝŽĂĚĞůĞƉƌĞĐĞĚĞŶƚĞ͕ĨŽůŽƐŝŶĚ͗ ƚŽƚĂůĂůĐŽƐƚƵƌŝůŽƌŝŶĚŝƌĞĐƚĞĚĞƚĞƌŵŝŶĂƚ͗
media statistică neactualizată sau pe baza mediilor pe mai mul܊i ani sau
media statistică actualizată. pe baza rezultatelor ob܊inute în anul precedent.
ŽƚĂĚĞĐŽƐƚƵƌŝ
ƐƚĂŶĚĂƌĚ с ŽƐƚƵƌŝƚŽƚĂůĞŝŶĚŝƌĞĐƚĞƐƚĂŶĚĂƌĚŝnjĂƚĞĂůĞůŽĐƵůƵŝĚĞĐŽƐƚƵƌŝ ŽƐƚĚĞƉƌŽĚƵĐƜŝĞс
ĚĞĐŽŶƚĂƚĞ sŽůƵŵƵůĂĐƚŝǀŝƚĉƜŝŝůŽĐƵůƵŝĚĞĐŽƐƚƵƌŝ
ŽƐƚƵƌŝĚŝƌĞĐƚĞĚĞƉƌŽĚƵĐƜŝĞн
ŽƐƚƵƌŝŝŶĚŝƌĞĐƚĞĚĞƉƌŽĚƵĐƜŝĞ
ŽƐƚƵƌŝůĞ
ƚŽƚĂůĞ с
sŽůƵŵƵůƐƚĂŶĚĂƌĚĂů
ƉƵƌƚĉƚŽƌƵůƵŝĚĞĐŽƐƚƵƌŝ
п
ŽƚĂĚĞĐŽƐƚƵƌŝƐƚĂŶĚĂƌĚ
ĚĞĐŽŶƚĂƚĞ
;ĐŽƐƚƵƌŝůĞĚĞƌĞŐŝĞĂůĞƐĞĐƜŝŝůŽƌͿ
ĚĞĐŽŶƚĂƚĞ
ďͿĂďĂƚĞƌĞĂĚĞƉƌĞƜƵƌŝ;ȴWͿ͗
ȴWсY;ĞͿп ;ƉƵ;ĞͿʹ ƉƵ;ƐͿͿ ĐͿĂďĂƚĞƌŝůĞƚŽƚĂůĞĚĞĐŽŶƐƵŵƕŝƉƌĞƜƵƌŝ;ȴdͿ͗
ƵŶĚĞ͗
• ƉƵ;ĞͿсƉƌĞƜƵůƵŶŝƚĂƌĞĨĞĐƚŝǀ͘ ȴdс;Y;ĞͿп ƉƵ;ĞͿͿʹ ;Y;ƐͿп ƉƵ;ƐͿͿ
ƐĂƵ
ȴWс;Y;ĞͿп ƉƵ;ĞͿͿʹ ;Y;ĞͿп ƉƵ;ƐͿͿ
ĂͿ ĂďĂƚĞƌŝůĞĚŝŶĨŽůŽƐŝƌĞĂŽƌĞůŽƌƉƌŽĚƵĐƚŝǀĞ;ȴ,Ϳ͗ ďͿĂďĂƚĞƌŝůĞĚŝŶǀĂƌŝĂƜŝĂƚĂƌŝĨĞůŽƌĚĞƐĂůĂƌŝnjĂƌĞ;ȴ^Ϳ͗
ȴ,с;,;ĞͿʹ ,;ƐͿͿп ƚƵ;ƐͿ ȴ^с,;ĞͿп ;ƚƵ;ĞͿʹ ƚƵ;ƐͿͿ
ƵŶĚĞ͗ ƵŶĚĞ͗
• ,;ĞͿсƚŝŵƉƵůĞĨĞĐƚŝǀĂĨĞƌĞŶƚƉƌŽĚƵĐƜŝĞŝƌĞĂůŝnjĂƚĞ͖ • ƚƵ;ĞͿсƚĂƌŝĨƵůƵŶŝƚĂƌĞĨĞĐƚŝǀ͘
• ,;ƐͿсƚŝŵƉƵůƐƚĂŶĚĂƌĚĂĨĞƌĞŶƚƉƌŽĚƵĐƜŝĞŝ ƐĂƵ
ƌĞĂůŝnjĂƚĞ͖ ȴ^с;,;ĞͿп ƚƵ;ĞͿͿʹ ;,;ĞͿп ƚƵ;ƐͿͿ
• ƚƵ;ƐͿсƚĂƌŝĨƵůƵŶŝƚĂƌƐƚĂŶĚĂƌĚ͘
ZĞƜĞĂƵĂ ďƵŐĞƚĞůŽƌŽƉĞƌĂƜŝŽŶĂůĞ
ƵŐĞƚƵůǀąŶnjĉƌŝůŽƌ
ƵŐĞƚƵůĐƵŵƉĉƌĉƌŝůŽƌĚĞŵĉƌĨƵƌŝ
;ƉĞŶƚƌƵŽŠŶƚƌĞƉƌŝŶĚĞƌĞĐĞĂƌĞĐĂŽďŝĞĐƚĚĞĂĐƚŝǀŝƚĂƚĞĐŽŵĞƌƜƵůͿ
ϴ͘/ŶƚƌŽĚƵĐĞƌĞŠŶ ƵŐĞƚƵůƉƌŽĚƵĐƜŝĞŝ
;ƉĞŶƚƌƵŽŠŶƚƌĞƉƌŝŶĚĞƌĞĐĞĂƌĞĐĂŽďŝĞĐƚĚĞĂĐƚŝǀŝƚĂƚĞƉƌŽĚƵĐƜŝĂͿ
ƌĞƜĞĂƵĂĚĞďƵŐĞƚĞ ƵŐĞƚƵůĐŽŶƐƵŵƵůƵŝĚĞŵĂƚĞƌŝŝƉƌŝŵĞ
ĂƵŶĞŝŠŶƚƌĞƉƌŝŶĚĞƌŝ
ƵŐĞƚƵůĂĐŚŝnjŝƜŝŝůŽƌĚĞŵĂƚĞƌŝŝƉƌŝŵĞ
ƵŐĞƚƵůŵĂŶŽƉĞƌĞŝ;ƐĂůĂƌŝŝůŽƌĚŝƌĞĐƚĞͿ
ϭϬϯ ϭϬϰ
Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϭϬϯ Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϭϬϰ
ZĞƜĞĂƵĂďƵŐĞƚĞůŽƌŽƉĞƌĂƜŝŽŶĂůĞ
;ĐŽŶƚŝŶƵĂƌĞͿ
ƵŐĞƚƵůĐŚĞůƚƵŝĞůŝůŽƌŝŶĚŝƌĞĐƚĞĚĞƉƌŽĚƵĐƜŝĞ
ƵŐĞƚƵůĐŚĞůƚƵŝĞůŝůŽƌŐĞŶĞƌĂůĞĚĞĂĚŵŝŶŝƐƚƌĂƜŝĞ
ƵŐĞƚƵůĐŚĞůƚƵŝĞůŝůŽƌĚĞĚŝƐƚƌŝďƵƜŝĞ;ĚĞƐĨĂĐĞƌĞͿ DƵůƚƐƉŽƌ͊
ϭϬϱ ϭϬϲ
Stagiu CECCAR
Stagiu 2018
CECCAR ϮϬϭϴ ϭϬϱ