e progresul comportamentului diferitelor categorii de cheltuieli ...

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5HOD LD GH PDL VXV SRDWH IL VFULV úL DVWIHO c C = ∑ g ⋅ ⋅1000 p în care: ⎛ qp ⎞ J VWUXFWXUD SURGXF LHL YkQGXWH VWDELOLW YDORULF ⎜ ⎟ ⎝ ∑ qp ⎠ c ⋅1000 = nivelul cheltuielilor la 1000 lei pe produse p 'H DLFL UH]XOW F IDFWRULL FDUH LQIOXHQ HD] FKHOWXLHOLOH OD OHL FLIU GH DIDFHUL VXQW VWUXFWXUD SURGXF LHL SUH XO PHGLX GH YkQ]DUH úL costul produselor. ([HPSOLILFDUHD (tabelul 3.4): PHWRGRORJLHL GH DQDOL] QHFHVLW XUP WRDUHOH GDWH Tabelul 3.4 (mil. lei) Nr. crt. Indicatori 3UHY ]XW Realizat 1 Cifra de afaceri ( ∑ qp ) 4007 4375 2 Cheltuieli aferente cifrei de afaceri ( ∑ qc ) 3289 3546 3 &LIUD GH DIDFHUL UHFDOFXODW ( ) q - 4500 4 ∑ 1 0 p Cheltuieli aferente ( ∑ 1 0 ) cifrei de afaceri recalculate c q - 3672 5 &KHOWXLHOL OD OHL FLIU GH DIDFHUL OHL 820,81 810,51 ReducereD vQ FD]XO GDW DO QLYHOXOXL FKHOWXLHOLORU OD OHL FLIU de afaceri de –10,30 lei (810,51 – VH H[SOLF SULQ LQIOXHQ D D 6WUXFWXULL SURGXF LHL YkQGXWH ∑ q1c0 ∑ q0 p0 ⋅1000 − ⋅1000 ∑ q1p0 ∑ q0 p0 sau C′ − C0 3672 3289 ⋅ 1000 − ⋅1000 = 816 − 820, 81 = −4, 81lei 4500 4007 Interpretat metodologic, acest rezultat FX VHPQLILFD LH HFRQRPLF SR]LWLY GH UHGXFHUH D FKHOWXLHOLORU OD OHL HVWH XUPDUHD PRGLILF ULL VWUXFWXULL SURGXF LHL YkQGXWH vQ VHQVXO FUHúWHULL SRQGHULL SURGXVHORU FX R UHQWDELOLWDWH SUHY ]XW PDL PDUH $úD GXS FXP V-a mai precizat, structura proGXF LHL YkQGXWH SRDWH IL FRQVLGHUDW DWkW FD IDFWRU GH H[SOLFDUH
D UH]XOWDWXOXL FkW úL GH UHDOL]DUH D XQXL RELHFWLY SUHY ]XW ÌQ FRQVHFLQ vQ DFWLYLWDWHD SUDFWLF HVWH DEVROXW QHFHVDU V VH SUHFL]H]H FRQGL LLOH vQ FDUH s-DX SURGXV PRGLILF ULOH vQ VWUXFWXUD SURGXF LHL YkQGXWH DYkQGX-se în YHGHUH HIHFWHOH PXOWLSOH GLUHFWH úL LQGLUHFWH SH FDUH OH GHWHUPLQ E 3UH XULORU PHGLL GH YkQ]DUH ∑ ∑ q1c0 ⋅1000 − q p 1 1 ∑ ∑ qc 1 0 q p 0 ⋅1000 sau 3672 3672 ⋅ 100 − ⋅1000 = 839, 31 − 4375 4500 C′′ − C 0 816, 00 = + 23, 31lei 6F GHUHD ID GH QLYHOXO SUHY ]XW D SUH XULORU PHGLL GH YkQ]DUH D FRQGXV OD R FUHúWHUH D QLYHOXOXL FKHOWXLHOLORU OD OHL FLIU GH DIDFHUL FHHD FH vQVHDPQ vQ XOWLP LQVWDQ VF GHUHD SURILWXOXL &D DWDUH DGRSWDUHD XQRU GHFL]LL UHIHULWRDUH OD SROLWLFD GH SUH XUL WUHEXLH V VH ED]H]H SH DQDOL]D tuturor cauzelor care DX GHWHUPLQDW PLúFDUHD vQ H[HPSOXO GDW D SUH XULORU de vânzare. ÌQ JHQHUDO VH SRDWH VSXQH F PRGLILFDUHD SUH XULORU GH YkQ]DUH HVWH GHWHUPLQDW GH VFKLPEDUHD UDSRUWXOXL FHUHUH-RIHUW /D QLYHOXO ILHF UXL SURGXF WRU úL UHVSHFWLY RIHUWDQW GH SURGXVH pot fi identificate unele cauze FXP DU IL FDOLWDWHD SURGXVHORU LQFOXVLY SURGXVH GLIHUHQ LDWH SH FDOLW L PDUFD GH IDEULF SURGXF LH VDX FRPHU VFKLPEDUHD GHVWLQD LHL SURGXVXOXL LQWHUYHQ LD VWDWXOXL vQ FD]XO XQRU SURGXVH GH LPSRUWDQ QD LRQDO VDX VWUDWHJLF DFRUGDUHD GH ERQLILFD LL VDX UHPL]H HWF Cunoscându-se cauzele care au condus lD PRGLILFDUHD SUH XULORU (±Δ3 VH SRDWH VWDELOL HIHFWXO DVXSUD QLYHOXOXL FKHOWXLHOLORU OD OHL FLIU GH DIDFHUL SH ED]D UHOD LHL ∑ q1c0 ∑ q1c0 ⋅1000 − ⋅1000 ∑ q1p1 − ( ± ΔP) ∑ q1p0 PrHVXSXQkQG vQ H[HPSOXO GDW F vQWUHSULQGHUHD IDEULF SURGXVH GLIHUHQ LDWH SH FDOLW L úL F vQ SHULRDGD DQDOL]DW SHQWUX VWLPXODUHD vâQ] ULORU D DFRUGDW ERQLILFD LL vQ VXP WRWDO GH – PLO OHL LQIOXHQ D FDOLW LL DVXSUD FKHOWXLHOLORU OD OHL VH GHWHUPLQ DVWIHO 3672 ⋅1000 − 816 = 814, 91 − 816 = −1, 09 lei 4375 + 131 'HFL HIHFWXO FDOLW LL vPEXQ W LUHD DFHVWHLD FRQGXFH OD FUHúWHUHD SUH XOXL GH YkQ]DUH úL LPSOLFLW OD VSRULUHD HILFLHQ HL FX OHL OD OHL FLIU GH DIDFHUL vQ WLPS FH DFRUGDUHD ERQLILFD LLORU V-a materializat într-o diminuare a acesteia cu 24,40 lei (23,31 + 1,09).
Page 1 and 2: 3 $1$/,=$ &26785,/25 '( 352'8& ,( 5
Page 3 and 4: GH SDUWLFLSD LL GLQ YkQ]DUHD WLWOXU
Page 5 and 6: ,QIOXHQ D VWUXFWXULL YHQLWXULORU 0,
Page 7 and 8: ÌQ DFHVW VFRS SH ED]D GDWHORU GLQ
Page 9: ,QIOXHQ D FKHOWXLHOLORU OD OHL YHQL
Page 13 and 14: unde: E (ILFLHQ D DFWLYHORU GH H[SO
Page 15 and 16: 2S LXQHD SHQWUX IRORVLUHD vQ DQDOL]
Page 17 and 18: la 1000 lei venituri din exploatare
Page 19 and 20: vQWUHJLL SURGXF LL IDEULFDWH VH SRD
Page 21 and 22: ¾ vQ RSHUD LXQL GH HYDOXDUH HFRQRP
Page 23 and 24: de unde: a = 2 ∑ y ⋅ ∑ x −
Page 25 and 26: Principalele probleme ale analizei
Page 27 and 28: ∑ F0 q p 1 0 F0 965 965 1000 −
Page 29 and 30: Pentru exemplificare se folosesc da
Page 31 and 32: GH SURGXF LH úL FHUHUH VROYDELO SR
Page 33 and 34: P ULPHD DFHVWXLD HVWH R DOW SUREOHP
Page 35 and 36: Exemplu (în mil. lei): 6RFLHWDWHD
Page 37 and 38: • DQDOL]D IDFWRULDO • HYDOXDUHD
Page 39 and 40: 0RGHOHOH GH DQDOL] IDFWRULDO D FKHO
Page 41 and 42: efectuarHD GH DQDOL]H RSHUDWLYH SH
Page 43 and 44: - Elemente Nr. de produse fabricate
Page 45 and 46: GLQ FDUH LQIOXHQ D • structurii p
Page 47 and 48: unde: Ive = indicele veniturilor
Page 49 and 50: Exemplu: 1. Cifra de afaceri 4000 m
Page 51 and 52: FRQVLGHU P F WUHEXLH V VH IRORVHDVF
Page 53 and 54: Un alt aspect al autocontrolului fo
Page 55 and 56: ƒ cotei de participare a creditulu
Page 57 and 58: Cheltuielile cu salariile directe s
Page 59 and 60: ¾ HVWH QHFHVDU V VH VWDELOHDVF ED]
Page 61 and 62:
ƒ cost realizat: Σq1c1 = 26266 mi
Page 63 and 64:
− − În exemplul dat, s-D DYXW
Page 65 and 66:
PDUH IDSW FH D GHWHUPLQDW R FUHúWH
Page 67 and 68:
ÌQ DFHDVW HWDS WUHEXLH V VH DQDOL]
Page 69 and 70:
$SOLFD LL úL vQWUHE UL 1. 6 VH UHD
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