e progresul comportamentului diferitelor categorii de cheltuieli ...

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8WLOLWDWHD SUDFWLF D XQHL DVHPHQHD DQDOL]H VH UHJ VHúWH vQ FDOFXOH DEVROXW QHFHVDUH GH SUHYL]LRQDUH D FXDQWXPXOXL GH UHVXUVH PDWHULDOH úL ILQDQFLDUH FDUH FRQGL LRQHD] vQGHSOLQLUHD RELHFWLYHORU VWDELOLWH $QDOL]D FRPSDUDWLY D FKHOWXLHOLORU OD OHL FLIU GH DIDFHUL FX cele aferente prodXF LHL IDEULFDWH SXQH vQ HYLGHQ PRGXO GH ILQDOL]DUH D P VXULORU WHKQLFR-RUJDQL]DWRULFH DGRSWDWH vQ VWDGLXO SURGXF LHL SHQWUX reducerea costurilor. Pentru exemplificare se folosesc datele: Tabelul 3.5 cheltuieli la 1000 lei Nr. crt. FLIU GH DIDFHUL SURGXF LH IDEULFDW 1 0RGLILFDUH ID GH QLYHOXO SUHY ]XW -10,30 -7,40 2 ,QIOXHQ D VWUXFWXULL -4,81 +3,80 3 ,QIOXHQ D SUH XOXL PHGLX GH YkQ]DUH +23,31 +18,60 4 ,QIOXHQ D FRVWXOXL -28,80 -29,80 ÌQ VLWXD LD GDW UH]XOWDWHOH RE LQXWH vQ SURGXF LH SH linia reducerii QLYHOXOXL FKHOWXLHOLORU OD OHL VH UHIOHFW vQ WRWDOLWDWH vQ FHOH DIHUHQWH FLIUHL GH DIDFHUL vQ FDUH VH UHJ VHVF úL HIHFWHOH PRGLILF ULORU LQWHUYHQLWH vQ VWUXFWXUD SURGXF LHL VWRFDWH 'H DOWIHO DúD VH SRDWH H[SOLFD úL LQIOXHQ D structurii de – OHL OD FLIUD GH DIDFHUL úL OHL OD SURGXF LD IDEULFDW SUHFXP úL D FRVWXOXL 5HGXFHUHD SUH XOXL PHGLX GH YkQ]DUH GH SULQFLSLX VH FRQVWLWXLH vQWU- XQ SXQFW VODE DO DFWLYLW LL ILUPHL GDF DFHDVWD QX D IRVW R RS LXQH SHQWUX promovarea YkQ] ULORU (VWH HYLGHQW F vQ DFWLYLWDWHD SUDFWLF R DVHPHQHD VLWXD LH WUHEXLH V ILH SUH]HQWDW vQ GHWDOLX 3.4 Analiza cheltuielilor variabile ÌQ FDGUXO FKHOWXLHOLORU GH H[SORDWDUH SDUWHD YDULDELO UHVSHFWLY FHD FDUH HVWH GHSHQGHQW GH YROXPXO GH DFWLYLWDWH HVWH SUHGRPLQDQW 7HRULD úL SUDFWLFD HFRQRPLF IRORVHVF QR LXQLOH GH GHSHQGHQ SURSRU LRQDO úL QHSURSRU LRQDO VDX VWULFW úL UHVSHFWLY QRQ VWULFW SURSRU LRQDO ÌQ SULPXO FD] VXPD FRVWXULORU YDULDELOH VH H[SULP SULQ UHOD LD D Â 4 XQde a = suma costurilor variabile pe produs, ar Q = cantitatea, iar in cel de al doilea prin IXQF LD I 4
2S LXQHD SHQWUX IRORVLUHD vQ DQDOL] úL UHVSHFWLY SUDFWLFD HFRQRPLF D FKHOWXLHOLORU YDULDELOH SRDWH IL MXVWLILFDW SULQ • elaborarea politicii vân] ULORU vQ IXQF LH úL GH JUDGXO GH de: UHQWDELOLWDWH úL vQ FRQVHFLQ GH FRQWULEX LD OD DFRSHULUHD cheltuielilor comune; • elaborarea bugetelor de costuri, necesare în buna gestionare a tuturor categoriilor de resurse; • VWDELOLUHD SROLWLFLL GH SURGXF LH GLQ SXQFW GH YHGHUH FDQWLWDWLY úL al termenului de realizare; • GHWHUPLQDUHD SUDJXOXL GH UHQWDELOLWDWH SUREOHP GHRVHELW GH LPSRUWDQW vQ GLPHQVLRQDUHD XQRU DFWLYLW L úL FDWHJRULL GH cheltuieli. (YLGHQW SRW IL IRUPXODWH úL XQHOH UH]HUYH vQ DFHVW VHQV GHWHUPLQDWe • LPSUHFL]LD VWDELOLULL YDULDELOLW LL GLIHULWHORU FDWHJRULL GH FKHOWXLHOL • SRVLELOLWDWHD GH SUHYL]LRQDUH SH WHUPHQ VFXUW úL OXQJ • LPSDFWXO VLVWHPXOXL GH VDODUL]DUH DVXSUD FHORU GRX JUXSH GH cheltuieli (variabile sau fixe). Pentru activitatea practic DFHVWHD VXQW HOHPHQWH FDUH VH LDX vQ FRQVLGHUDUH vQ DSUHFLHUHD XQRU UH]XOWDWH RE LQXWH vQWU-R SHULRDG H[SLUDW úL IRUPXODUHD GHFL]LLORU GH FRUHF LH SHQWUX YLLWRU $QDOL]D FKHOWXLHOLORU YDULDELOH SRDWH DYHD vQ YHGHUH XUP WRDUHOH probleme: 3.4.1 Anali]D GLQDPLFLL úL VWUXFWXULL FKHOWXLHOLORU YDULDELOH OD OHL YHQLWXUL úL FD VXP WRWDO ,QGLYLGXDOL]DW FD SUREOHP VH vQVFULH vQ PRGDOLWDWHD JHQHUDO GH DERUGDUH D vQWUHJXOXL UHVSHFWLY D WRWDOXOXL FKHOWXLHOLORU ÌQ FRQVHFLQ VH YD XUP UL úL GLQDPLFD FKHOWXLHOLORU YDULDELOH WRWDOH úL OD OHL YHQLWXUL SH ED]D datelor dLQ WDEHOXO XUP WRU WDEHOXO ).
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 and 12: D UH]XOWDWXOXL FkW úL GH UHDOL]DUH
Page 13: unde: E (ILFLHQ D DFWLYHORU GH H[SO
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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