e progresul comportamentului diferitelor categorii de cheltuieli ...

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PRPHQWXOXL FRQVWLWXLQG ED]D GH UDSRUWDUH SHQWUX UHDOL] ULOH ILHF rei perioade. ÌQ DERUGDUHD SUREOHPDWLFLL FRVWXULORU D ILHF UHL FDWHJRULL GH FKHOWXLHOL WUHEXLH V VH SRUQHDVF GH OD IXQF LLOH SH FDUH DFHVWHD OH DX vQ EXQD IXQF LRQDUH D ILUPHL 2ULFH VXSUD VDX VXEGLPHQVLRQDUH FUHHD] GLVIXQF LRQDOLW L &D DWDUH D HFRQRPLVL QX vQWRWGHDXQD vQVHDPQ D QX FKHOWXL VDX D QX FRQVXPD FHHD FH HVWH IRDUWH VLPSOX FL WUHEXLH SXV SUREOHPD úL vQ VHQVXO XUP WRU FkW VH SLHUGH GDF QX VH FKHOWXLH OHX etc.) în plus. ,QWHJUDW vQ DFWLYLWDWHD SUDFWLF GH FRQGXFHUH WHPDWLFD cheltuielilor GH SURGXF LH HVWH R SUREOHP LQWHUQ D ILHF UHL vQWUHSULQGHUL FDUH WUHEXLH V ILH FLUFXPVFULV vQWU-un cadru legislativ general vizând aspecte RUJDQL]DWRULFH DOH HYLGHQ HL SUHFXP úL QLYHOXUL QRUPDWH UHJOHPHQWDWH pentru unele categorii de FKHOWXLHOL $úD GH H[HPSOX SULQ /HJHD FRQWDELOLW LL 1U úL + * ;,, SULQ FDUH V-a aprobat UHJXODPHQWXO GH DSOLFDUH D OHJLL úL SODQXO FRQWDELO JHQHUDO V-D SUHY ]XW clasa 9 Conturi de gestiune. Asemenea aspecte sunt elemente importante ale conducerii micro sau macroeconomice prin intermediul pârghiilor economico-financiare. ÌQ FHHD FH SULYHúWH DFWLYLWDWHD SUDFWLF GH DQDOL] D FKHOWXLHOLORU DFHDVWD WUHEXLH V ILH SULQ H[FHOHQ R FRPSRQHQW PDMRU D PDQDJHPHQWXOXL intern al firmeL FDUH V DVLJXUH UHDOL]DUHD XQRU FRVWXUL FRPSHWLWLYH 0RGDOLW LOH GH UHDOL]DUH úL UHVSHFWLY GH RUJDQL]DUH D PXQFLL GH DQDOL] D SUREOHPDWLFLL DERUGDWH VXQW GLIHULWH vQ UDSRUW GH VFRS úL VXELHFWXO FDUH R UHDOL]HD] &X WRDWH DFHVWHD H[LVW R PHWRGRORJLH GH DQDOL] D FKHOWXLHOLORU FDUH RIHU XQ FDGUX JHQHUDO SRVLELO GH DGRSWDW GH F WUH XWLOL]DWRUL 3ULQFLSDOHOH DVSHFWH FDUH VH DERUGHD] vQ FRQWLQXDUH VXQW 3.1 Analiza cheltuielilor aferente veniturilor întreprinderii 5HDOL]DUHD XQXL YHQLW úL UHVSHFWLY SURILW LPSOLF HIHFWXDUHD GH FKHOWXLHOL ÌQ FRQWDELOLWDWHD ILQDQFLDU FKHOWXLHOLOH VH vQUHJLVWUHD] SH IHOXUL GH FKHOWXLHOL GXS QDWXUD ORU úL VH JUXSHD] vQ a) cheltuieli de exploatare – care cuprind categoriile de consumuri privind realizarea RELHFWXOXL GH DFWLYLWDWH úL FHOH DIHUHQWH DFHVWRUD ([HPSOX provizioanele pentru diverse cheltuieli); b) cheltuieli financiare – FDUH LQFOXG SLHUGHULOH GH FUHDQ H OHJDWH
GH SDUWLFLSD LL GLQ YkQ]DUHD WLWOXULORU GH SODVDPHQW GREkQ]L HWF YL]HD] activiWDWHD ILQDQFLDU vQ DIDUD H[SORDW ULL F FKHOWXLHOL H[FHS LRQDOH – FDUH QX VXQW OHJDWH GH DFWLYLWDWHD FXUHQW QRUPDO VH UHIHU OD GHVS JXELUL DPHQ]L SHQDOL] UL GRQD LL VXEYHQ LL HWF (YLGHQ D DFHVWRU FKHOWXLHOL VH UHDOL]HD] FX DMXWRUXO FRQWXULORr din grupa 6 – FRQWXUL GH FKHOWXLHOL FDUH VH GH]YROW SH DQDOLWLFH GH JUDGXO ,,, úL ,9 9HQLWXULOH vQWUHSULQGHULL UHSUH]LQW VXPHOH vQFDVDWH VDX GH vQFDVDW vQ FXUVXO H[HUFL LXOXL úL VH JUXSHD] vQ a) venituri din exploatare în care se includ venituriOH UHDOL]DWH GLQ RSHUD LLOH FDUH IRUPHD] RELHFWXO GH DFWLYLWDWH OD FDUH VH DGDXJ YHQLWXULOH GLQ SURGXF LH VWRFDW úL LPRELOL]DW SUHFXP úL DOWH YHQLWXUL OHJDWH GH H[SORDWDUH E YHQLWXUL ILQDQFLDUH vQ FDUH VH LQFOXG YHQLWXULOH GLQ SDUWLFLSD LL GLQ DOWe LPRELOL] UL GLQ WLWOXUL GH SODVDPHQW HWF F YHQLWXUL H[FHS LRQDOH GHVS JXELUL SHQDOLW L vQFDVDWH HWF (YLGHQ D YHQLWXULORU VH UHDOL]HD] FX DMXWRUXO FRQWXULORU GLQ FODVD 7 – Conturi de venituri. ÌQ JHQHUDO VH SRDWH IDFH R FRUHOD LH vQWUH YHQLWXUL úL FKHOWXLHOL vQ VHQVXO F UHDOL]DUHD XQXL YHQLW SUHVXSXQH HIHFWXDUHD XQHL FKHOWXLHOL VDX LQYHUV 'DU VXQW úL H[FHS LL $úD GH H[HPSOX FKHOWXLHOLOH ILQDQFLDUH GH UHJXO QX JHQHUHD] YHQLWXUL LDU UHDOL]DUHD DFHVWRUD QX SUHVXSXQH FKHOWXLHOL $FHOHDúL UHJXOL OH DX úL XQHOH FKHOWXLHOL úL YHQLWXUL H[FHS LRQDOH $QDOL]D FKHOWXLHOLORU DIHUHQWH YHQLWXULORU YL]HD] HYROX LD ORU úL IDFWRULL FDUH R GHWHUPLQ vQ YHGHUHD LGHQWLILF ULL SRVLELOLW LORU GH GLPLQXDUH vQ VFRSXO VSRULULL UHQWDELOLW L ,QWHJUDW vQ DFWLYLWDWHD SUDFWLF GH JHVWLXQH DFHDVW DQDOL] UHSUH]LQW R SULP HWDS GH LQIRUPDUH DVXSUD GLQDPLFLL FKHOWXLHOLORU ÌQ DFHVW VFRS VH XWLOL]HD] LQGLFDWRUXO Ä&KHOWXLHOL OD OHL YHQLWXUL´ & FDUH VH GHWHUPLQ FD UDSRUW vQWUH FKHOWXLHOLOH WRWDOH Σchi úL venituri (ΣVi) în care: gi C = n ∑ i= 1 n ∑ i= 1 ch V i i ⋅1000 sau C = ∑ g i 100 ⋅ c UHSUH]LQW VWUXFWXUD YHQLWXULORU SH FDWHJRULL ci = cheltuieli la 1000 lei venituri pe categorii de venituri. i
Page 1: 3 $1$/,=$ &26785,/25 '( 352'8& ,( 5
Page 5 and 6: ,QIOXHQ D VWUXFWXULL YHQLWXULORU 0,
Page 7 and 8: ÌQ DFHVW VFRS SH ED]D GDWHORU GLQ
Page 9 and 10: ,QIOXHQ D FKHOWXLHOLORU OD OHL YHQL
Page 11 and 12: D UH]XOWDWXOXL FkW úL GH UHDOL]DUH
Page 13 and 14: unde: E (ILFLHQ D DFWLYHORU GH H[SO
Page 15 and 16: 2S LXQHD SHQWUX IRORVLUHD vQ DQDOL]
Page 17 and 18: la 1000 lei venituri din exploatare
Page 19 and 20: vQWUHJLL SURGXF LL IDEULFDWH VH SRD
Page 21 and 22: ¾ vQ RSHUD LXQL GH HYDOXDUH HFRQRP
Page 23 and 24: de unde: a = 2 ∑ y ⋅ ∑ x −
Page 25 and 26: Principalele probleme ale analizei
Page 27 and 28: ∑ F0 q p 1 0 F0 965 965 1000 −
Page 29 and 30: Pentru exemplificare se folosesc da
Page 31 and 32: GH SURGXF LH úL FHUHUH VROYDELO SR
Page 33 and 34: P ULPHD DFHVWXLD HVWH R DOW SUREOHP
Page 35 and 36: Exemplu (în mil. lei): 6RFLHWDWHD
Page 37 and 38: • DQDOL]D IDFWRULDO • HYDOXDUHD
Page 39 and 40: 0RGHOHOH GH DQDOL] IDFWRULDO D FKHO
Page 41 and 42: efectuarHD GH DQDOL]H RSHUDWLYH SH
Page 43 and 44: - Elemente Nr. de produse fabricate
Page 45 and 46: GLQ FDUH LQIOXHQ D • structurii p
Page 47 and 48: unde: Ive = indicele veniturilor
Page 49 and 50: Exemplu: 1. Cifra de afaceri 4000 m
Page 51 and 52: FRQVLGHU P F WUHEXLH V VH IRORVHDVF
Page 53 and 54:
Un alt aspect al autocontrolului fo
Page 55 and 56:
ƒ cotei de participare a creditulu
Page 57 and 58:
Cheltuielile cu salariile directe s
Page 59 and 60:
¾ HVWH QHFHVDU V VH VWDELOHDVF ED]
Page 61 and 62:
ƒ cost realizat: Σq1c1 = 26266 mi
Page 63 and 64:
− − În exemplul dat, s-D DYXW
Page 65 and 66:
PDUH IDSW FH D GHWHUPLQDW R FUHúWH
Page 67 and 68:
ÌQ DFHDVW HWDS WUHEXLH V VH DQDOL]
Page 69 and 70:
$SOLFD LL úL vQWUHE UL 1. 6 VH UHD
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