e progresul comportamentului diferitelor categorii de cheltuieli ...

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(ILFLHQ D FDSLWDOXOXL ( Cv − Cv ) 1 − 1000 K1 Profitul brut pe salariat Ve ( ) 1 Cv1 − Cv0 − 1000 N1 0 Ve 3.5 Analiza cheltuielilor fixe 1 &KHOWXLHOLOH IL[H VDX FRQVWDQWH SULQ GHILQL LH FRQVWLWXLH R SUHPLV úL R FRQVHFLQ D GHVI úXU ULL XQHL DQXPLWH DFWLYLW L $FHDVWD vQVHDPQ F unele cheltuieli nu sunt în GHSHQGHQ SURSRU LRQDO VDX QHSURSRU LRQDO FX SURGXF LD VDX YkQ] ULOH FL vQ DQXPLWH OLPLWH HOH U PkQ IL[H VDX independente. Un exemplu îl constituie cheltuielile cu amortizarea care, la XQ QLYHO GDW GH GRWDUH WHKQLF QX VH PRGLILF GHúL SULQ PDL Euna folosire a XWLODMHORU VH SRDWH RE LQH R SURGXF LH VXSOLPHQWDU 'DU RGDW FX VSRULUHD FDSDFLW LL GH SURGXF LH úL UHVSHFWLY FRPHUFLDOL]DUH VH PRGLILF DWkW SURGXF LD FkW úL FKHOWXLHOLOH FX DPRUWL]DUHD 6XQW DOWH FDWHJRULL GH FKHOWXLHOL indispensabile DFWLYLW LL vQWUHSULQGHULL DO F URU YROXP HVWH LQGHSHQGHQW GH FHO DO SURGXF LHL FXP DU IL FKHOWXLHOLOH JHQHUDOH GH DGPLQLVWUD LH úL conducere. 5DSRUWXO GLQWUH FKHOWXLHOLOH IL[H úL YDULDELOH FDUDFWHUL]HD] vQ activitatea SUDFWLF DúD-QXPLWD VWUXFWXU GH H[SORDWDUH úL VHUYHúWH OD DQDOL]D ULVFXOXL RSHUD LRQDO FD R FRPSRQHQW D ULVFXOXL JOREDO DO ILUPHL )LUPHOH FDUH DX FKHOWXLHOL PDUL GH UHJLH SHQWUX D IXQF LRQD WUHEXLH V SUDFWLFH SUH XUL PDUL GDF SLD D úL FRQFXUHQ D SHUPLW DFHVW OXFUX VDX úL V UHDOL]Hze un YROXP PDL PDUH GH SURGXF LH Analiza cheltuielilor fixe nu constituie un scop în sine ci este VXERUGRQDW XQXL RELHFWLY UHVSHFWLY VSRULUHD HILFLHQ HL DFHVWRUD ÌQ FRQVHFLQ SUREOHPDWLFD WUHEXLH V ILH DVWIHO VWUXFWXUDW vQFkW V RIHUH VROX LL meWRGRORJLFH QHFHVDUH DVLJXU ULL ED]HL GH LQIRUPDUH FRPSOHWH DVXSUD VLWXD LHL H[LVWHQWH vQ DFHVW GRPHQLX SHQWUX D SXWHD DGRSWD GHFL]LLOH FRUHVSXQ] WRDUH
Principalele probleme ale analizei cheltuielilor fixe sunt: $QDOL]D GLQDPLFLL úL VWUXFWXULL Fheltuielilor fixe 6WXGLHUHD GLQDPLFLL FKHOWXLHOLORU IL[H HVWH QHFHVDU SHQWUX D FXQRDúWH HYROX LD vQ UDSRUW FX FLIUD GH DIDFHUL VDX FX SURGXF LD IDEULFDW ÌQ IXQF LH GH VLWXD LD GDW ID GH HYROX LD QRUPDO úL UHDOLW LOH GLQ DOWH XQLW L VLPLODUH vQ P VXUD vQ FDUH DFHVWHD SRW IL FXQRVFXWH VH DGRSW P VXULOH FRUHVSXQ] WRDUH 3HQWUX R VRFLHWDWH FRPHUFLDO V-DX H[WUDV XUP toarele date: (din tabelul 3.11) Perioada Cheltuieli fixe (mil. lei) &LIU GH DIDFHUL (mil. lei) mil. lei % mil. lei % Tabelul 3.11 Ponderea cheltuielilor fixe în totalul cheltuielilor (%) 1 590 100,0 1553 100 32,0 2 796 134,9 2034 131,0 35,3% 3 876 110,0 2604 128,0 34,5 4 878 100,2 3385 130,0 25,4 5 1140 129,8 4375 129,0 32,2 'LQ DQDOL]D GDWHORU UH]XOW FRPSRUWDPHQWXO FDracteristic al FKHOWXLHOLORU IL[H vQ UDSRUW GH FLIUD GH DIDFHUL UHVSHFWLY H[LVWHQ D XQRU VDOWXUL DWXQFL FkQG LQWHUYLQ PRGLILF UL LPSRUWDQWH vQ YROXPXO GH DFWLYLWDWH D firmei. ÌQ FHHD FH SULYHúWH VWUXFWXUD GH H[SORDWDUH VDX RSHUD LRQDO DFHDVWD nu preziQW YDULD LL vQVHPQDWH HD vQVFULLQGX-se în limitele caracteristice GRPHQLXOXL vQ FDUH DFWLYHD] ILUPD HVWH R DILUPD LH SH ED]D XQRU GDWH SUHVXSXVH D IL FXQRVFXWH 'DF VLWXD LD GLQ XQLWDWH SUH]LQW DEDWHUL VHPQLILFDWLYH ID D GH DOWH vQWUHSULQGHUL VLPLODUH HVWH QHFHVDU V VH VWDELOHDVF HIHFWHOH SH FDUH OH JHQHUHD] úL P VXULOH FDUH VH LPSXQ (WDSD XUP WRDUH vQ DQDOL]D FKHOWXLHOLORU IL[H R FRQVWLWXLH DQDOL]D structurii acestora, pe categorii de cheltuieli (natura lor), respectiv DPRUWL] UL VDODULL PDWeriale etc., centre de responsabilitate (localizare în VSD LX VDX IXQF LXQL SURGXF LH FRPHUFLDOL]DUH DGPLQLVWUD LH )LHFDUH FULWHULX GH JUXSDUH DUH R DQXPLW VHPQLILFD LH vQ VSRULUHD HILFLHQ HL cheltuielilor fixe.
Page 1 and 2: 3 $1$/,=$ &26785,/25 '( 352'8& ,( 5
Page 3 and 4: GH SDUWLFLSD LL GLQ YkQ]DUHD WLWOXU
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: de unde: a = 2 ∑ y ⋅ ∑ x −
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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