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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Perioada<br />
3HULRDGD FXUHQW<br />
Tabelul 3.6<br />
(mil. lei)<br />
%<br />
Nr.<br />
crt.<br />
Indicatori<br />
SUHFHGHQW<br />
Pn-1<br />
3UHY ]XW<br />
P0<br />
Realizat<br />
P1<br />
⎛ P ⎞<br />
⎜ 1<br />
⎟<br />
⎝ P0<br />
⎠<br />
1<br />
Cheltuieli<br />
variabile<br />
<strong>de</strong> exploatare<br />
1987 2386 2546 106,70<br />
2<br />
Cheltuieli variabile<br />
cifrei <strong>de</strong> afaceri<br />
aferente<br />
1896 2324 2516 108,26<br />
3<br />
Cheltuieli variabile aferente<br />
cifrei <strong>de</strong> afaceri recalculate<br />
1904 × 2495 ×<br />
4 Venituri din exploatare 3680 4218 4630 109,77<br />
5 Cifra <strong>de</strong> afaceri 3385 4007 4375 109,18<br />
6 &LIUD GH DIDFHUL UHFDOFXODW 3300 × 4500 ×<br />
7<br />
Cheltuieli variabile la 1000 lei<br />
venituri din exploatare (lei)<br />
540 565,67 550 97,22<br />
8<br />
Cheltuieli variabile la 1000 lei<br />
560 580 575 99,14<br />
FLIU GH DIDFHUL<br />
8UP ULQG HYROX LD FKHOWXLHOLORU YDULDELOH OD OHi venituri din<br />
H[SORDWDUH úL UHVSHFWLY FLIU GH DIDFHUL ID GH UHDOL] ULOH DQXOXL SUHFHGHQW úL<br />
SUHYHGHUL DFHDVWD HVWH GLIHULW $VWIHO V-D SUHY ]XW R FUHúWHUH D QLYHOXOXL<br />
FKHOWXLHOLORU YDULDELOH OD OHL VLWXD LH vQUHJLVWUDW QXPDL OD FKHOWXLHOL GH<br />
exploatare. Într-XQ DVHPHQHD FD] vQ DFWLYLWDWHD SUDFWLF GH DQDOL] WUHEXLH<br />
V VH PRWLYH]H úL H[SOLFH WRDWH HOHPHQWHOH DYXWH vQ YHGHUH SUHFXP úL FHOH<br />
FDUH DX DS UXW SH SDUFXUV<br />
ÌQ FHHD FH SULYHúWH VWUXFWXUD FKHOWXLHOLORU YDULDELOH FD VXP WRWDO úL<br />
lD OHL DFHDVWD SRDWH YL]D QDWXUD FKHOWXLHOLORU úL VDX ORFXO GH IRUPDUH<br />
(centre <strong>de</strong> responsabilitate), iar în cadrul acestora pe produse. O asemenea<br />
DQDOL] HVWH QHFHVDU vQ VSHFLDO SHQWUX ORFDOL]DUHD P VXULORU GH UHGXFHUH D<br />
costurilor.<br />
3.4.2 Anali]D IDFWRULDO D FKHOWXLHOLORU YDULDELOH<br />
'LDJQRVWLFXO FKHOWXLHOLORU YDULDELOH SUH]LQW LPSRUWDQ GHRVHELW vQ<br />
DFWLYLWDWHD GH FRQGXFHUH SHQWUX DVLJXUDUHD vQFDGU ULL vQWU-un nivel <strong>de</strong><br />
UHQWDELOLWDWH FDUH V SHUPLW SUDFWLFDUHD XQRU SUH XUL PHQLWH V FRQGXF la<br />
PHQ LQHUHD úL HYHQWXDO FUHúWHUHD FRWHL GH SLD<br />
$QDOL]D IDFWRULDO SRDWH DYHD FD RELHFW QLYHOXO FKHOWXLHOLORU YDULDELOH