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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c) Costurilor pe produse<br />
∑ q1<br />
c1<br />
∑ q1c0<br />
⋅1000<br />
− ⋅1000<br />
∑ q1p1<br />
∑ q1p1<br />
sau C1<br />
− C′<br />
′<br />
3546 3672<br />
⋅ 1000 − ⋅1000<br />
= 810,<br />
51 − 839,<br />
31 = −28,<br />
80 lei<br />
4375 4375<br />
5HGXFHUHD FRVWXULORU SH SURGXVH D GHWHUPLQDW VSRULUHD HILFLHQ HL<br />
FKHOWXLHOLORU OD OHL FLIU GH DIDFHUL<br />
DLQ SXQFW GH YHGHUH PHWRGRORJLF SHQWUX R HGLILFDUH FRPSOHW DVXSUD<br />
VLWXD LHL HVWH QHFHVDU DQDOL]D HOHPHQWHORU GH FKHOWXLHOL úL D FDX]HORU FDUH DX<br />
GHWHUPLQDW PRGLILFDUHD DFHVWRUD (VWH FXQRVFXW IDSWXO F SUH XO WXWXURU<br />
<strong>categorii</strong>lor <strong>de</strong> resurse este o compoQHQW D FKHOWXLHOLORU FDUH VH SRDWH<br />
PRGLILFD LQGHSHQGHQW GH DFWLYLWDWHD XQLW LORU sau vQ DFHVWH FRQGL LL VH<br />
LPSXQH R VHSDUDUH D DFHVWHL LQIOXHQ H GH FRQWULEX LD SURSULH OD UH]XOWDWXO<br />
RE LQXW<br />
Metodologic, aceasta presupune:<br />
ƒ <strong>de</strong>terminarea soldului modiILF ULORU GH FKHOWXLHOL LQGHSHQGHQWH<br />
<strong>de</strong> activitatea întreprin<strong>de</strong>rii (±ΔFK 6 SUHVXSXQHP vQ H[HPSOXO<br />
dat +22 mil. lei;<br />
ƒ VWDELOLUHD QLYHOXOXL OD OHL FLIU GH DIDFHUL<br />
± Δch<br />
+ 22<br />
⋅1000<br />
= ⋅1000<br />
=<br />
∑ q1p1<br />
4375<br />
+ 5,<br />
03lei<br />
ƒ FRUHFWDUHD LQIOXHQ HL FRVWXULORU SH SURGXVH FX HIHFWXO<br />
modifiF ULORU GH FKHOWXLHOL LQGHSHQGHQWH GH XQLWDWH<br />
-28,80 – (+5,03) = -33,83 lei<br />
,QIRUPD LLOH RE LQXWH vQ XUPD DFHVWHL PRGDOLW L GH DQDOL] SRW IL<br />
YDORULILFDWH vQ VLWXD LL PXOWLSOH GLQ FDUH QX VH H[FOXG VWXGLLOH GH IH]DELOLWDWH<br />
úL GH HYDOXDUH vQ FDUH SDUWHD GH GLDJQRVWLF DUH R LPSRUWDQ GHRVHELW<br />
'DW ILLQG SR]L LD FKHOWXLHOLORU WRWDOH VDX DIHUHQWH FLIUHL GH DIDFHUL<br />
vQ VLVWHPXO LQGLFDWRULORU GH DQDOL] HFRQRPLFR-ILQDQFLDU VH UHFRPDQG<br />
FXDQWLILFDUHD HIHFWHORU PRGLILF ULL QLYHOXOXL OD OHL $VWIHO principalii<br />
LQGLFDWRUL VLQWHWLFL vQ FDUH VH UHJ VHúWH LQIOXHQ D PRGLILF ULL FKHOWXLHOLORU OD<br />
OHL FLIU GH DIDFHUL VXQW<br />
a) Suma profitului înainte <strong>de</strong> impozitare<br />
− C1−C<br />
0<br />
∑ q1p1<br />
( ) 1000<br />
1RW : Rezultatul poate fi <strong>de</strong>taliat pe factori potrivit metodologiei<br />
prezentate;