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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8WLOLWDWHD SUDFWLF D XQHL DVHPHQHD DQDOL]H VH UHJ VHúWH vQ FDOFXOH<br />
DEVROXW QHFHVDUH GH SUHYL]LRQDUH D FXDQWXPXOXL GH UHVXUVH PDWHULDOH úL<br />
ILQDQFLDUH FDUH FRQGL LRQHD] vQGHSOLQLUHD RELHFWLYHORU VWDELOLWH<br />
$QDOL]D FRPSDUDWLY D FKHOWXLHOLORU OD OHL FLIU GH DIDFHUL FX<br />
cele aferente prodXF LHL IDEULFDWH SXQH vQ HYLGHQ PRGXO GH ILQDOL]DUH D<br />
P VXULORU WHKQLFR-RUJDQL]DWRULFH DGRSWDWH vQ VWDGLXO SURGXF LHL SHQWUX<br />
reducerea costurilor.<br />
Pentru exemplificare se folosesc datele:<br />
Tabelul 3.5<br />
<strong>cheltuieli</strong> la 1000 lei<br />
Nr.<br />
crt.<br />
FLIU GH DIDFHUL<br />
SURGXF LH<br />
IDEULFDW<br />
1 0RGLILFDUH ID GH QLYHOXO SUHY ]XW -10,30 -7,40<br />
2 ,QIOXHQ D VWUXFWXULL -4,81 +3,80<br />
3 ,QIOXHQ D SUH XOXL PHGLX GH YkQ]DUH +23,31 +18,60<br />
4 ,QIOXHQ D FRVWXOXL -28,80 -29,80<br />
ÌQ VLWXD LD GDW UH]XOWDWHOH RE LQXWH vQ SURGXF LH SH linia reducerii<br />
QLYHOXOXL FKHOWXLHOLORU OD OHL VH UHIOHFW vQ WRWDOLWDWH vQ FHOH DIHUHQWH<br />
FLIUHL GH DIDFHUL vQ FDUH VH UHJ VHVF úL HIHFWHOH PRGLILF ULORU LQWHUYHQLWH vQ<br />
VWUXFWXUD SURGXF LHL VWRFDWH 'H DOWIHO DúD VH SRDWH H[SOLFD úL LQIOXHQ D<br />
structurii <strong>de</strong> – OHL OD FLIUD GH DIDFHUL úL OHL OD SURGXF LD IDEULFDW<br />
SUHFXP úL D FRVWXOXL<br />
5HGXFHUHD SUH XOXL PHGLX GH YkQ]DUH GH SULQFLSLX VH FRQVWLWXLH vQWU-<br />
XQ SXQFW VODE DO DFWLYLW LL ILUPHL GDF DFHDVWD QX D IRVW R RS LXQH SHQWUX<br />
promovarea YkQ] ULORU (VWH HYLGHQW F vQ DFWLYLWDWHD SUDFWLF R DVHPHQHD<br />
VLWXD LH WUHEXLH V ILH SUH]HQWDW vQ GHWDOLX<br />
3.4 Analiza <strong>cheltuieli</strong>lor variabile<br />
ÌQ FDGUXO FKHOWXLHOLORU GH H[SORDWDUH SDUWHD YDULDELO UHVSHFWLY FHD<br />
FDUH HVWH GHSHQGHQW GH YROXPXO GH DFWLYLWDWH HVWH SUHGRPLQDQW 7HRULD úL<br />
SUDFWLFD HFRQRPLF IRORVHVF QR LXQLOH GH GHSHQGHQ SURSRU LRQDO úL<br />
QHSURSRU LRQDO VDX VWULFW úL UHVSHFWLY QRQ VWULFW SURSRU LRQDO ÌQ SULPXO FD]<br />
VXPD FRVWXULORU YDULDELOH VH H[SULP SULQ UHOD LD D Â 4 XQ<strong>de</strong> a = suma<br />
costurilor variabile pe produs, ar Q = cantitatea, iar in cel <strong>de</strong> al doilea prin<br />
IXQF LD I 4