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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YkQGXWH FHHD FH HYLGHQW DUH R VHPQLILFD LH SR]LWLY GDW ILLQG RQRUDUHD<br />
FHUHULL SHQWUX SURGXVHOH UHVSHFWLYH 'DU vQ SHUVSHFWLY QX WUHEXLH QHJOLMDWH<br />
SURGXVHOH FX FKHOWXLHOL YDULDELOH PDL PDUL SHQWUX D QX SLHUGH SLD D FL<br />
GLPSRWULY WUHEXLH DF LRQDW SHQWUX UHGXFHUHD FRVWXULORU SH VHDPD<br />
<strong>cheltuieli</strong>lor variabile pe unitate <strong>de</strong> produs.<br />
Nr.<br />
crt.<br />
ÌQ DFHVW PRPHQW VH SRDWH IDFH DQDOL]D FRPSDUDWLY D FKHOWXLHOLORU OD<br />
OHL FLIU GH DIDFHUL FX FHOH YDULDELOH $VWIHO<br />
Indicatori<br />
1 0RGLILFDUHD ID GH QLYHOXO<br />
SUHY ]XW OHL GLQ FDUH GDWRULW<br />
LQIOXHQ HL<br />
Cheltuieli la 1000 lei<br />
FLIU GH DIDFHUL<br />
Tabelul 3.7<br />
Cheltuieli variabile<br />
OD OHL FLIU GH<br />
afaceri<br />
-10,17 -5,0 lei<br />
2 6WUXFWXULL SURGXF LHL YkQGXWH -4,76 -25,6<br />
3 3UH XOXL PHGLX GH YkQ]DUH +23,31 +15,89<br />
4 Costului pe produs, respectiv<br />
costului variabil<br />
-28,72 +4,71<br />
6WXGLXO DFHVWRU GDWH FRPSOHWHD] WDEORXO UHIHULWRU OD VLWXD LD<br />
<strong>cheltuieli</strong>lor aferente cifrei <strong>de</strong> afaceri, putându-se formula atât punctele forte<br />
UH]XOWDWH SR]LWLYH FkW úL FHOH VODbe (rezultate negative).<br />
&D SXQFWH IRUWH SRW IL PHQ LRQDWH<br />
ƒ VSRULUHD HILFLHQ HL FKHOWXLHOLORU OD OHL FLIU GH DIDFHUL DWkW<br />
SH VHDPD FHORU YDULDELOH FkW úL IL[H<br />
ƒ FUHúWHUHD YkQ] ULORU OD SURGXVHOH FX UHQWDELOLWDWH SRWHQ LDO<br />
VXSHULRDU<br />
ƒ UHGXFHUHD ID GH QLYHOXO SUHY ]XW D FRVWXULORU SH SURGXVH GDU<br />
numai pe seama <strong>cheltuieli</strong>lor fixe.<br />
&D SXQFWH VODEH VH UHPDUF<br />
ƒ VF GHUHD SUH XOXL GH YkQ]DUH WUHEXLH LGHQWLILFDWH FDX]HOH<br />
ƒ FUHúWHUHD FKHOWXLHOLORU YDULDELOH SH XQLWDWH GH SURGXV<br />
ÌQ IXQF LH GH DFHVWH HOHPHQWH VH VWDELOHúWH FDGUXO GH DF LXQH SHQWUX<br />
SHULRDGD XUP WRDUH<br />
ÌQ FHHD FH SULYHúWH VXPD DEVROXW D FKHOWXLHOLORU YDULDELOH DIHUHQWH<br />
FLIUHL GH DIDFHUL VDX SURGXF LHL IDEULFDWH SRDWH IL DQDOL]DW SH ED]D PDL<br />
PXOWRU PRGHOH IXQF LH GH FRQGL LLOH FRQFUHWH din unitate. Astfel, la nivelul
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