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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perioa<strong>de</strong>.<br />
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etc.) în plus.<br />
,QWHJUDW vQ DFWLYLWDWHD SUDFWLF GH FRQGXFHUH WHPDWLFD <strong>cheltuieli</strong>lor<br />
GH SURGXF LH HVWH R SUREOHP LQWHUQ D ILHF UHL vQWUHSULQGHUL FDUH WUHEXLH V<br />
ILH FLUFXPVFULV vQWU-un cadru legislativ general vizând aspecte<br />
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pentru unele <strong>categorii</strong> <strong>de</strong> FKHOWXLHOL $úD GH H[HPSOX SULQ /HJHD<br />
FRQWDELOLW LL 1U úL + * ;,, SULQ FDUH V-a aprobat<br />
UHJXODPHQWXO GH DSOLFDUH D OHJLL úL SODQXO FRQWDELO JHQHUDO V-D SUHY ]XW<br />
clasa 9 Conturi <strong>de</strong> gestiune.<br />
Asemenea aspecte sunt elemente importante ale conducerii micro<br />
sau macroeconomice prin intermediul pârghiilor economico-financiare.<br />
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DFHDVWD WUHEXLH V ILH SULQ H[FHOHQ R FRPSRQHQW PDMRU D PDQDJHPHQWXOXL<br />
intern al firmeL FDUH V DVLJXUH UHDOL]DUHD XQRU FRVWXUL FRPSHWLWLYH<br />
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FDUH R UHDOL]HD]<br />
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DVSHFWH FDUH VH DERUGHD] vQ FRQWLQXDUH VXQW<br />
3.1 Analiza <strong>cheltuieli</strong>lor aferente veniturilor întreprin<strong>de</strong>rii<br />
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GH FKHOWXLHOL GXS QDWXUD ORU úL VH JUXSHD] vQ<br />
a) <strong>cheltuieli</strong> <strong>de</strong> exploatare – care cuprind <strong>categorii</strong>le <strong>de</strong> consumuri privind<br />
realizarea RELHFWXOXL GH DFWLYLWDWH úL FHOH DIHUHQWH DFHVWRUD ([HPSOX<br />
provizioanele pentru diverse <strong>cheltuieli</strong>);<br />
b) <strong>cheltuieli</strong> financiare – FDUH LQFOXG SLHUGHULOH GH FUHDQ H OHJDWH