e progresul comportamentului diferitelor categorii de cheltuieli ...
e progresul comportamentului diferitelor categorii de cheltuieli ...
e progresul comportamentului diferitelor categorii de cheltuieli ...
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5HOD LD GH PDL VXV SRDWH IL VFULV úL DVWIHO<br />
c<br />
C = ∑ g ⋅ ⋅1000<br />
p<br />
în care:<br />
⎛ qp ⎞<br />
J VWUXFWXUD SURGXF LHL YkQGXWH VWDELOLW YDORULF ⎜ ⎟<br />
⎝ ∑ qp ⎠<br />
c<br />
⋅1000 = nivelul <strong>cheltuieli</strong>lor la 1000 lei pe produse<br />
p<br />
'H DLFL UH]XOW F IDFWRULL FDUH LQIOXHQ HD] FKHOWXLHOLOH OD OHL<br />
FLIU GH DIDFHUL VXQW VWUXFWXUD SURGXF LHL SUH XO PHGLX GH YkQ]DUH úL costul<br />
produselor.<br />
([HPSOLILFDUHD<br />
(tabelul 3.4):<br />
PHWRGRORJLHL GH DQDOL] QHFHVLW XUP WRDUHOH GDWH<br />
Tabelul 3.4<br />
(mil. lei)<br />
Nr.<br />
crt.<br />
Indicatori 3UHY ]XW Realizat<br />
1 Cifra <strong>de</strong> afaceri ( ∑ qp )<br />
4007 4375<br />
2 Cheltuieli aferente cifrei <strong>de</strong> afaceri ( ∑ qc )<br />
3289 3546<br />
3 &LIUD GH DIDFHUL UHFDOFXODW ( ) q - 4500<br />
4<br />
∑ 1 0 p<br />
Cheltuieli aferente<br />
( ∑ 1 0 )<br />
cifrei <strong>de</strong> afaceri recalculate<br />
c q<br />
- 3672<br />
5 &KHOWXLHOL OD OHL FLIU GH DIDFHUL OHL 820,81 810,51<br />
ReducereD vQ FD]XO GDW DO QLYHOXOXL FKHOWXLHOLORU OD OHL FLIU<br />
<strong>de</strong> afaceri <strong>de</strong> –10,30 lei (810,51 – VH H[SOLF SULQ LQIOXHQ D<br />
D 6WUXFWXULL SURGXF LHL YkQGXWH<br />
∑ q1c0<br />
∑ q0<br />
p0<br />
⋅1000<br />
− ⋅1000<br />
∑ q1p0<br />
∑ q0<br />
p0<br />
sau C′<br />
− C0<br />
3672 3289<br />
⋅ 1000 − ⋅1000<br />
= 816 − 820,<br />
81 = −4,<br />
81lei<br />
4500 4007<br />
Interpretat metodologic, acest rezultat FX VHPQLILFD LH HFRQRPLF<br />
SR]LWLY GH UHGXFHUH D FKHOWXLHOLORU OD OHL HVWH XUPDUHD PRGLILF ULL<br />
VWUXFWXULL SURGXF LHL YkQGXWH vQ VHQVXO FUHúWHULL SRQGHULL SURGXVHORU FX R<br />
UHQWDELOLWDWH SUHY ]XW PDL PDUH $úD GXS FXP V-a mai precizat, structura<br />
proGXF LHL YkQGXWH SRDWH IL FRQVLGHUDW DWkW FD IDFWRU GH H[SOLFDUH