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Stocuri

Stocuri. Imagine generala stoc. Client 400. Client. 4600 bucati. +. +. Cod comp. 2000. Cod comp. 1000. Cod de comp. 2500 bucati. 2100 bucati. +. +. Un. log. 1000. Un. log. 1100. Unitate logistica. 1200 bucati. 900 bucati. +. +. LDep. 0001. LDep. 0002. Loc de dep.

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Stocuri

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  1. Stocuri

  2. Imagine generala stoc Client 400 Client 4600 bucati + + Cod comp. 2000 Cod comp. 1000 Cod de comp. 2500 bucati 2100 bucati + + Un. log. 1000 Un. log. 1100 Unitate logistica 1200 bucati 900 bucati + + LDep. 0001 LDep. 0002 Loc de dep. 300 bucati 600 bucati

  3. Domeniu de evaluare Dom. de eval. Cod de comp. Unit. Log. 3000 ............ ............ ........ ........ ........ ........

  4. Clasa de evaluare Tip material 300000 Clasa de evaluare 1 Clasa de evaluare 2 Contabilitate 1 Clasa de evaluare 300100 Date de baza material

  5. Proceduri de evaluare material Evaluare material Control pret (in date de baza mat) “ S” “ V ” Pret standard Pret mediu ponderat

  6. Documente material si financiare Document material Document financiar Antet document Antet document Document material 49000757 Accounting document Data 4900000642 04 Iulie, 1999 Data Nume Miller 04 Iulie, 1999 Moneda Pozitii document Pozitii document TipM Cnt Material UnLg Cont Text scurt EUR 101 001 10 L Vopsea 1000 001 300010 Stoc 75+ 101 002 25 buc Aluminiu 1000 002 300000 Stoc 1000+ . . . 003 Documentele finaciare si de material pentru o miscare de bunuri sunt create simultan The material and accounting documents for a goods movement are created simultaneously.

  7. Evaluare pentru receptii bunuri V (Pret mediu ponderat) = valoare / cantitate Cont de stoc GR/IR Contabilitate 1 250 250 Control pret Valoare in com. de aproviz. S (Pret standard) = fixat Cont de stoc GR/IR Date de baza material 200 250 Pret standard * cantitate Valoare in com. de aproviz. Diferenta pret 50

  8. Exemplu: Inregistrare la pret standard (1) Date de evaluare Inregistrare de baza material: Tranzactie Stoc Valoare total Pret Pret mediu ponderat standard ( 1 ) Situatie initiala 100 200.00 2.00 2.00 Contabilitate financiara: Inregistrari contabile Cont de stoc GR/IR cont cliring Furnizor (1) 200 Venit din Cheltuiala din diferente de pret diferente de pret

  9. Exemplu: Inregistrare la pret standard (2) Date de evaluare Inregistrare de baza material: Transactie Stoc Valoar totala Pret Pret mediu ponderat standard ( 1 ) Situatie initiala 100 200.00 2.00 2.00 ( 2 ) NIR ptr. CA: 100 la 2.40 200 400.00 2.00 2.20 Contabilitate financiara: Inregistrari contabile Cont de stoc GR/IR cont cliring Furnizor (1) 200 240 (2) (2) 200 Venit din diferente de pret Cheltuiala din diferente de pret (2) 40

  10. Exemplu: Inregistrare la pret standard (3) Inregistrare de baza material :Date de evaluare Tranzactie Stoc Valoare totala Pret Pret mediu ponderat standard ( 1 ) Situatie initiala 100 200.00 2.00 2.00 ( 2 ) NIR pt. CA: 100 at 2.40 200 400.00 2.00 2.20 ( 3 ) Fact. pt CA: 100 at 2.20 200 400.00 2.00 2.10 Contabilitate financiara :Inregistrari contabile Cont de stoc GR/IR cont cliring Furnizor (1) 200 (3) 240 240 (2) 220 (3) (2) 200 Venit din diferente de pret Cheltuiala din diferente de pret 20 (3) (2) 40

  11. Exemplu: Inregistrari la pret mediu ponderat (1) Inregistrare de baza material :Date de evaluare Pret standard Pret mediu ponderat Tranzactie Stoc Valoare totala ( 1 ) Situatie intiala 100 200.00 2.00 2.00 Contabilitate financiara :Inregistrari contabile Cont stoc GR/IR cont cliring Furnizor (1) 200

  12. Exemplu: Inregistrari la pret mediu ponderat (2) Inregistrare de baza material :Date de evaluare Pret mediu ponderat Pret standard Tranzactie Stoc Valoare totala ( 1 ) Situatie intiala 100 200.00 2.00 2.00 ( 2 ) NIR pt. CA: 100 at 2.40 200 440.00 2.00 2.20 Contabilitate financiara :Inregistrari contabile Cont stoc GR/IR cont cliring Furnizor (1) 200 240 (2) (2) 240

  13. Exemplu: Inregistrari la pret mediu ponderat (3) Inregistrare de baza material :Date de evaluare Pret standard Pret mediu ponderat Tranzactie Stoc Valoare totala ( 1 ) Situatie initiala 100 200.00 2.00 2.00 ( 2 ) NIR pt. CA: 100 at 2.40 200 440.00 2.00 2.20 ( 3 ) Fact. pt CA: 100 at 2.20 200 420.00 2.00 2.10 Contabilitate financiara :Inregistrari contabile Cont stoc GR/IR cont cliring Furnizor 20 (3) (1) 200 (3) 240 240 (2) 220 (3) (2) 240

  14. Transferuri 322 321 Stoc in controlul calitatii 350 349 Stoc nerestrictionat 344 343 Stoc blocat

  15. Efectele unei note de receptie Livrare Date de baza material Cmd. de aprov. Stoc si valoare si istoric CA actualizate actualizat Nota receptie Document contabilitate Document material Notificare receptiei (optional) Documentatie Fisa NIR miscari CC Crearea unui Copie bruta tot de inspectie (optional) transmis catre Control Calitate Transfer cereri Conturi catre gestiune de stoc depozite (daca si consum este actvata) actualizate

  16. Costuri de livrare Costuri de livrare Planificate Neplanificate CA CA 100 buc = 1000 EUR 100 buc = 1000 EUR Transport = 2 EUR/ buc Factura Factura EUR 1000 100 buc EUR 1000 100 buc EUR 200 Transport EUR 50 Transport EUR 1200 EUR 1050

  17. Intrarile contabile pentru costurile de livrare planificate CA Invoice EUR 130.00 100 pcs Material (MAP) Goods receipt EUR 10.00 Freight 100 buc = 130 EUR 100 pieces EUR 6.00 Cust . EUR 146.00 Cont stoc IB/IF Cont cliring Furnizor IB: 130 IF: 130 GR 130 IF: 146 IF: 16

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