e progresul comportamentului diferitelor categorii de cheltuieli ...

∑
F0
q p
1
0
F0
965 965
1000 − 1000 = 1000 − 1000
CA 4500 4007
= 214,44 – 240,83 = – 26,39 lei
E SUH XULORU PHGLL GH YkQ]DUH
F0
1000 −
CA
1
∑
F0
q p
1
0
0
965
1000 = 1000
4375
= 220,57 – 214,44 = + 6,13 lei
2. Sumei cheltuielilor fixe
F1
F0
1000 − 1000 = 260,
57 − 220,
57
CA1
CA1
−
965
1000 =
1500
=
= + 40lei
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GH SUHYHGHUL HVWH GHWHUPLQDW GH FXDQWXPXO ORU FDUH D DYXW R HYROX LH
VXSHULRDU FLIUHL GH DIDFHUL OD FDUH DX FRQWULEXLW úL SUH XULOH GH YkQ]DUH
Din punct de vedere metodologic, trebuie identificate cauzele care au
determinat amplificarea sumei cheltuielilor fixe, de principiu, cu titlu de
H[HPSOX DFHVWHD YL]HD]
• VFKLPE UL vQ VLVWHPXO GH DPRUWL]DUH D DFWLYHORU IL[H
• VFKLPE UL vQ VLVWHPXO GH VDODUL]DUH SUHFXP úL FUHúWHUHD VDODULLORU
GHWHUPLQDW GH UDWD LQIOD LHL
• FUHúWHUHD FRQVXPXOXL úL SUH XULORU HOHPHQWHORU PDWHULDOH FDUH
JHQHUHD] FKeltuielile fixe, în raport de factorii specifici care le
GHWHUPLQ
3.5.3 Estimarea nivelului probabil al cheltuielilor fixe
$FWLYLWDWHD FXUHQW GH JHVWLXQH D SDWULPRQLXOXL XQHL vQWUHSULQGHUL
LPSOLF úL SUREOHPD SUHYL]LRQ ULL WHQGLQ HL GH HYROX LH D Fheltuielilor fixe ca
VXP WRWDO úL QLYHO OD VDX OHL YHQLWXUL GLQ H[SORDWDUH FLIU GH
DIDFHUL HWF 0RPHQWHOH vQ FDUH WUHEXLH V VH UHDOL]H]H DVHPHQHD RSHUD LXQL
VXQW QXPHURDVH úL LPSRUWDQWH vQ DFHODúL WLPS SHQWUX YLDELOLWDWHD XQLW LL
Pe terPHQ VFXUW GH H[HPSOX GH OD XQ DQ OD DOWXO VXPD WRWDO D
FKHOWXLHOLORU IL[H ) VH FRQVLGHU FRQVWDQW GDF QX LQWHUYLQ PRGLILF UL
LPSRUWDQWH vQ DFWLYLWDWHD XQLW LL
Deci, nivelul probabil (F´)=F0, respectiv cel realizat în perioada
FXUHQW 6XPD VH FRUHFWHD] FX HIHFWHOH JHQHUDWH GH GHFL]LLOH DGRSWDWH
SHQWUX SHULRDGD XUP WRDUH