e progresul comportamentului diferitelor categorii de cheltuieli ...

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D FKHOWXLHOLORU YDULDELOH SRDWH IL MXVWLILFDW SULQ
• elaborarea politicii vân] ULORU vQ IXQF LH úL GH JUDGXO GH
de:
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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;
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LPSRUWDQW vQ GLPHQVLRQDUHD XQRU DFWLYLW L úL FDWHJRULL GH
cheltuieli.
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• 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 ).