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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3RWULYLW DFHVWXL PRGHO IDFWRULL GLUHF L GH LQIOXHQ VXQW FDQWLWDWHD GH<br />
SURGXF LH VWUXFWXUD IL]LF úL FRVWXO YDULDELO SH XQLWDWH GH SURGXV<br />
Pentru exemplificare sunt necesarH XUP WRDUHOH GDWH WDEHOXO ):<br />
Tabelul 3.8<br />
Produs um ¢¡¤£¦¥ §©¨<br />
¢¡¤£¦¥ §¨ ¢¡¤£¦¥ §©¨<br />
Nr.<br />
crt.<br />
Cantitatea<br />
Realizat<br />
Cheltuieli variabile<br />
Pe produs Total – mii lei<br />
Realizat<br />
Realizat<br />
1 A t0 1000 1200 4000 4500 4000 5400<br />
2 B t0 2000 1900 10000 9000 20000 17100<br />
3 C t0 2500 2500 5000 5000 12500 12500<br />
TOTAL t0 5500 5600 6636 6250 36500 35000<br />
Δchv = 35000 – 36500 = -1500 mii lei,<br />
GLQ FDUH GDWRULW LQIOXHQ HL<br />
D SURGXF LHL<br />
( q cv )<br />
Q1 ⋅ cv0<br />
− ∑ 0 0 = 5600 × 6636 − 36500 = + 662 mii lei<br />
⎛ Q1<br />
⎞<br />
sau<br />
⎜ − 1 × Chv0<br />
Q ⎟<br />
⎝ 0 ⎠<br />
E VWUXFWXULL SURGXF iei<br />
∑<br />
( q cv ) − Q cv = ( 1200 × 4 + 1900 × 10 + 2500 × 5)<br />
1<br />
1<br />
1<br />
0<br />
36300 − 37162 = −862<br />
mii lei<br />
c) costurilor variabile pe produse<br />
∑ q1cv1 − ∑ q1cv0<br />
= 35000 − 36300 = −1300<br />
mii<br />
( ) ( ) lei<br />
− 5600 × 6636 =<br />
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centre <strong>de</strong> responsabilitate.<br />
(VWLPDUHD HYROX LHL SUREDELOH D FKHOWXLHOLORU YDULDELOH<br />
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FKHOWXLHOLORU YDULDELOH WRWDOH VDX úL OD OHL FLIU GH DIDFHUL SRDWH<br />
interveni:<br />
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FKHOWXLHOLOH GH OD R SHULRDG OD DOWD<br />
¾ în studiile <strong>de</strong> fezabilitate (întocmite în scopuri diferite) pentru<br />
GHWHUPLQDUHD UH]XOWDWXOXL H[SORDW ULL
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