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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vQWUHJLL SURGXF LL IDEULFDWH VH SRDWH IRORVL PRGHOXO<br />
1<br />
Chv = Of ⋅ Cv ,<br />
1000<br />
în care:<br />
Chv = VXPD DEVROXW D FKHOWXLHOLORU YDULDELOH DIHUHQWH SURGXF LHL IDEULFDWH<br />
Qf = SURGXF LD PDUI IDEULFDW H[SULPDW vQ SUH GH YkQ]are (unitatea<br />
WUHEXLH V IRORVHDVF FRQWXUL GH YHQLWXUL vQ JUXSD VDX V VH<br />
VWDELOHDVF H[WUDFRQWDELO<br />
Cv = QLYHOXO FKHOWXLHOLORU YDULDELOH OD OHL SURGXF LH IDEULFDW<br />
(s-D PHQ LQXW VLPEROL]DUHD SHQWUX VLPSOLILFDUH<br />
0RGLILFDUHD ID GH R ED] GH UDSRUWDUH QRWDW FX Δchv), se<br />
H[SOLF SULQ LQIOXHQ D<br />
1) volumului <strong>de</strong> activitate<br />
Cv0<br />
Qf1<br />
Qf0<br />
−<br />
( ) 1000<br />
QLYHOXOXL FKHOWXLHOLORU YDULDELOH OD OHL SURGXF LH IDEULFDW<br />
Qf1<br />
1000<br />
( Cv − Cv )<br />
GLQ FDUH GDWRULW PRGLILF ULL<br />
1<br />
0<br />
a) structurii SURGXF LHL PDUI IDEULFDW<br />
Qf1<br />
( C′<br />
v0<br />
− Cv0<br />
)<br />
1000<br />
E SUH XOXL PHGLX GH YkQ]DUH IRORVLW vQ HYDOXDUHD SURGXF LHL<br />
Qf1<br />
( C ′′ v0<br />
− C′<br />
v0<br />
)<br />
1000<br />
c) <strong>cheltuieli</strong>i variabile pe unitate <strong>de</strong> produs<br />
Qf1<br />
( Cv1<br />
− C ′′ v0<br />
)<br />
1000<br />
8Q DVHPHQHD PRGHO GH DQDOL] HVWH XWLO vQ DFWLYLWDWHD SUDFWLF SHQWUX<br />
HVWLPDUHD FKHOWXLHOLORU YDULDELOH RSHUD LXQH QHFHVDU vQ GHWHUPLQDUHD<br />
UH]XOWDWXOXL EUXW DO H[SORDW ULL<br />
ÌQ FD]XO SURGXF LHL RPRJHQH SHQWUX WRDW SURGXF LD IDEULFDW VDX OD<br />
nivelul unui centru <strong>de</strong> <strong>cheltuieli</strong>, se poate utiliza mo<strong>de</strong>lul Chv = Σqcv,<br />
un<strong>de</strong>:<br />
q = SURGXF LD IDEULFDW<br />
cv = costul variabil pe produs
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