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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Principalele probleme ale analizei <strong>cheltuieli</strong>lor fixe sunt:<br />
$QDOL]D GLQDPLFLL úL VWUXFWXULL Fheltuielilor fixe<br />
6WXGLHUHD GLQDPLFLL FKHOWXLHOLORU IL[H HVWH QHFHVDU SHQWUX D FXQRDúWH<br />
HYROX LD vQ UDSRUW FX FLIUD GH DIDFHUL VDX FX SURGXF LD IDEULFDW ÌQ IXQF LH GH<br />
VLWXD LD GDW ID GH HYROX LD QRUPDO úL UHDOLW LOH GLQ DOWH XQLW L VLPLODUH vQ<br />
P VXUD vQ FDUH DFHVWHD SRW IL FXQRVFXWH VH DGRSW P VXULOH<br />
FRUHVSXQ] WRDUH<br />
3HQWUX R VRFLHWDWH FRPHUFLDO V-DX H[WUDV XUP toarele date: (din<br />
tabelul 3.11)<br />
Perioada<br />
Cheltuieli fixe<br />
(mil. lei)<br />
&LIU GH DIDFHUL<br />
(mil. lei)<br />
mil. lei % mil. lei %<br />
Tabelul 3.11<br />
Pon<strong>de</strong>rea <strong>cheltuieli</strong>lor<br />
fixe<br />
în totalul <strong>cheltuieli</strong>lor<br />
(%)<br />
1 590 100,0 1553 100 32,0<br />
2 796 134,9 2034 131,0 35,3%<br />
3 876 110,0 2604 128,0 34,5<br />
4 878 100,2 3385 130,0 25,4<br />
5 1140 129,8 4375 129,0 32,2<br />
'LQ DQDOL]D GDWHORU UH]XOW FRPSRUWDPHQWXO FDracteristic al<br />
FKHOWXLHOLORU IL[H vQ UDSRUW GH FLIUD GH DIDFHUL UHVSHFWLY H[LVWHQ D XQRU<br />
VDOWXUL DWXQFL FkQG LQWHUYLQ PRGLILF UL LPSRUWDQWH vQ YROXPXO GH DFWLYLWDWH D<br />
firmei.<br />
ÌQ FHHD FH SULYHúWH VWUXFWXUD GH H[SORDWDUH VDX RSHUD LRQDO DFHDVWD<br />
nu preziQW YDULD LL vQVHPQDWH HD vQVFULLQGX-se în limitele caracteristice<br />
GRPHQLXOXL vQ FDUH DFWLYHD] ILUPD HVWH R DILUPD LH SH ED]D XQRU GDWH<br />
SUHVXSXVH D IL FXQRVFXWH 'DF VLWXD LD GLQ XQLWDWH SUH]LQW DEDWHUL<br />
VHPQLILFDWLYH ID D GH DOWH vQWUHSULQGHUL VLPLODUH HVWH QHFHVDU V VH<br />
VWDELOHDVF HIHFWHOH SH FDUH OH JHQHUHD] úL P VXULOH FDUH VH LPSXQ<br />
(WDSD XUP WRDUH vQ DQDOL]D FKHOWXLHOLORU IL[H R FRQVWLWXLH DQDOL]D<br />
structurii acestora, pe <strong>categorii</strong> <strong>de</strong> <strong>cheltuieli</strong> (natura lor), respectiv<br />
DPRUWL] UL VDODULL PDWeriale etc., centre <strong>de</strong> responsabilitate (localizare în<br />
VSD LX VDX IXQF LXQL SURGXF LH FRPHUFLDOL]DUH DGPLQLVWUD LH )LHFDUH<br />
FULWHULX GH JUXSDUH DUH R DQXPLW VHPQLILFD LH vQ VSRULUHD HILFLHQ HL<br />
<strong>cheltuieli</strong>lor fixe.
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