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c) Costurilor pe produse ∑ q1 c1 ∑ q1c0 ⋅1000 − ⋅1000 ∑ q1p1 ∑ q1p1 sau C1 − C′ ′ 3546 3672 ⋅ 1000 − ⋅1000 = 810, 51 − 839, 31 = −28, 80 lei 4375 4375 5HGXFHUHD FRVWXULORU SH SURGXVH D GHWHUPLQDW VSRULUHD HILFLHQ HL FKHOWXLHOLORU OD OHL FLIU GH DIDFHUL DLQ SXQFW GH YHGHUH PHWRGRORJLF SHQWUX R HGLILFDUH FRPSOHW DVXSUD VLWXD LHL HVWH QHFHVDU DQDOL]D HOHPHQWHORU GH FKHOWXLHOL úL D FDX]HORU FDUH DX GHWHUPLQDW PRGLILFDUHD DFHVWRUD (VWH FXQRVFXW IDSWXO F SUH XO WXWXURU categoriilor de resurse este o compoQHQW D FKHOWXLHOLORU FDUH VH SRDWH PRGLILFD LQGHSHQGHQW GH DFWLYLWDWHD XQLW LORU sau vQ DFHVWH FRQGL LL VH LPSXQH R VHSDUDUH D DFHVWHL LQIOXHQ H GH FRQWULEX LD SURSULH OD UH]XOWDWXO RE LQXW Metodologic, aceasta presupune: ƒ determinarea soldului modiILF ULORU GH FKHOWXLHOL LQGHSHQGHQWH de activitatea întreprinderii (±ΔFK 6 SUHVXSXQHP vQ H[HPSOXO dat +22 mil. lei; ƒ VWDELOLUHD QLYHOXOXL OD OHL FLIU GH DIDFHUL ± Δch + 22 ⋅1000 = ⋅1000 = ∑ q1p1 4375 + 5, 03lei ƒ FRUHFWDUHD LQIOXHQ HL FRVWXULORU SH SURGXVH FX HIHFWXO modifiF ULORU GH FKHOWXLHOL LQGHSHQGHQWH GH XQLWDWH -28,80 – (+5,03) = -33,83 lei ,QIRUPD LLOH RE LQXWH vQ XUPD DFHVWHL PRGDOLW L GH DQDOL] SRW IL YDORULILFDWH vQ VLWXD LL PXOWLSOH GLQ FDUH QX VH H[FOXG VWXGLLOH GH IH]DELOLWDWH úL GH HYDOXDUH vQ FDUH SDUWHD GH GLDJQRVWLF DUH R LPSRUWDQ GHRVHELW 'DW ILLQG SR]L LD FKHOWXLHOLORU WRWDOH VDX DIHUHQWH FLIUHL GH DIDFHUL vQ VLVWHPXO LQGLFDWRULORU GH DQDOL] HFRQRPLFR-ILQDQFLDU VH UHFRPDQG FXDQWLILFDUHD HIHFWHORU PRGLILF ULL QLYHOXOXL OD OHL $VWIHO principalii LQGLFDWRUL VLQWHWLFL vQ FDUH VH UHJ VHúWH LQIOXHQ D PRGLILF ULL FKHOWXLHOLORU OD OHL FLIU GH DIDFHUL VXQW a) Suma profitului înainte de impozitare − C1−C 0 ∑ q1p1 ( ) 1000 1RW : Rezultatul poate fi detaliat pe factori potrivit metodologiei prezentate;
unde: E (ILFLHQ D DFWLYHORU GH H[SORDWDUH $H ( − C ) − C1 0 ∑ q1p1 Ae1 F (ILFLHQ D XWLOL] ULL DFWLYHORU IL[H YDORDUHD PHGLH DQXDO – Mf) ( − C ) − C1 0 ∑ q1p1 Mf1 G (ILFLHQ D XWLOL] ULL FDSLWDOXULORU FDUH pot fi proprii, totale, sociale –K); ( − C ) − C1 0 ∑ q1p1 K1 G (ILFLHQ D XWLOL] ULL IRU HL GH PXQF SULQ SURILWXO PHGLX SH VDODULDW − ( C − C ) 1 ∑ q1p1 0 1000 N1 N QXP UXO PHGLX GH VDODULD L 1 (ILFLHQ D FKHOWXLHOLORU DIHUHQWH FLIUHL GH DIDFHUL HVWH GH fapt o UHIOHFWDUH D UH]XOWDWHORU FDUH VH RE LQ vQ VWDGLXO SURGXF LHL ÌQ FRQVHFLQ DQDOL]D SRDWH IL GHSODVDW vQ DFHVW VHJPHQW DO FLUFXOD LHL FDSLWDOXOXL folosindu-VH LQGLFDWRUXO ÄFKHOWXLHOL OD OHL SURGXF LH PDUI IDEULFDW ´ Aceasta presupune ca, vQ FRQWDELOLWDWHD GH JHVWLXQH V VH VWDELOHDVF UH]XOWDWXO SRWHQ LDO DO H[SORDW ULL IRORVLQGX-VH FRQWXUL úL UH]XOWDWH DQDOLWLFH DúD GXS FXP VH SUHFL]HD] vQ $UWLFROXO GLQ 5HJXODPHQWXO GH DSOLFDUH D /HJLL &RQWDELOLW LL ÌQ DVHPHQHD FRQGL LL PHWRGRORJLD GH DQDOL] SUH]HQWDW YL]HD] SURGXF LD IDEULFDW vQ FXUVXO H[HUFL LXOXL GDWHOH QHFHVDUH ILLQG IXUQL]DWH GH FRQWDELOLWDWHD GH JHVWLXQH JUXSD GLQ 3ODQXO GH FRQWXUL úL EXJHWXO GH YHQLWXUL úL FKHOWXLHOL
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 and 10: ,QIOXHQ D FKHOWXLHOLORU OD OHL YHQL
Page 11: D UH]XOWDWXOXL FkW úL GH UHDOL]DUH
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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