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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$QDOL]D IDFWRULDO D FKHOWXLHOLORU IL[H OD OHL FLIU<br />
<strong>de</strong> afaceri<br />
'DW ILLQG FDUDFWHUXO UHODWLY FRQVWDQW DO DFHVWRU FKHOWXLHOL HILFLHQ D ORU<br />
SRDWH IL DQDOL]DW SULQ QLYHOXO ORU OD OHL FLIU GH DIDFHUL &I IRORVLQG<br />
mo<strong>de</strong>lul:<br />
F<br />
Cf = ⋅1000<br />
CA<br />
în care:<br />
F = suma absolXW D FKHOWXLHOLORU IL[H<br />
CA = FLIUD GH DIDFHUL VLPEROL]DW úL SULQ Σqp).<br />
([HPSOLILFDUHD PHWRGRORJLHL GH DQDOL] QHFHVLW XUP WRDUHOH GDWH<br />
Nr.<br />
crt.<br />
Indicatori 3UHY ]XW<br />
Tabelul 3.12<br />
(mil. lei)<br />
Realizat<br />
1 Suma <strong>cheltuieli</strong>lor fixe 965 1140<br />
2 Cifra <strong>de</strong> afaceri 4007 4375<br />
3 &LIUD GH DIDFHUL UHFDOFXODW X 4500<br />
4 &KHOWXLHOL IL[H OD OHL FLIU GH DIDFHUL – lei - 240,83 260,5<br />
)D GH SUHYHGHUL VH vQUHJLVWUHD] R PDMRUDUH D FKHOWXLHOLORU IL[H<br />
QLYHOXO ORU OD OHL FLIU GH DIDFHUL FUHVFkQG FX Oei (260,57 –<br />
240,83).<br />
8Q DVHPHQHD UH]XOWDW DIHFWHD] UHQWDELOLWDWHD JHQHUDO D ILUPHL FX<br />
WRDWH FRQVHFLQ HOH FDUH GHFXUJ<br />
$QDOL]D IDFWRULDO SHUPLWH HYLGHQ LHUHD SULQFLSDOHORU GLUHF LL vQ FDUH<br />
WUHEXLH V VH DF LRQH]H ÌQ FRQVHFLQ PRGLILFDUHD QLYHOXOXL <strong>cheltuieli</strong>lor<br />
IL[H OD OHL FLIU GH DIDFHUL Δ&I VH H[SOLF SULQ LQIOXHQ D<br />
1. Cifrei <strong>de</strong> afaceri<br />
F0<br />
F0<br />
965 965<br />
1000 − 1000 = 1000 − 1000 =<br />
CA CA 4375 4007<br />
1<br />
GLQ FDUH GDWRULW<br />
0<br />
= 220,57–240,83 = – 20,26 lei<br />
D SURGXF LHL YkQGXWH
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