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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De exemplu:<br />
• VH SUHFRQL]HD] DFKL]L LRQDUHD XQRU QRL PDúLQL úL XWLODMH ILH<br />
SHQWUX vQORFXLUHD FHORU YHFKL ILH SHQWUX H[WLQGHUHD FDSDFLW LL GH<br />
SURGXF LH HIHFWXO VH UHIOHFW vQ FKHOWXLHOLOH FX DPRUWL]DUHD úL DOWH<br />
FKHOWXLHOL GH vQWUH LQHUH úL UHSDUD LH<br />
• VH PDMRUHD] VDODULLOH SHUVRQDOXOXL DGPLQLVWUDWLY úL GH FRQGXFHUH<br />
VDX D XQHL S U L SHQWUX VWLPXODUHD XQRU GRPHQLL<br />
• VH UHRUJDQL]HD] DQXPLWH DFWLYLW L GH SUH]HQWDUH UHFODP<br />
îQWUH LQHUH úL UHSDUD LL HWF<br />
ÌQ ILHFDUH FD] VH LPSXQH HVWLPDUHD HIRUWXULORU úL D HIHFWHORU SHQWUX D<br />
YHGHD FRQVHFLQ HOH GHFL]LLORU DGRSWDWH<br />
&D QLYHO OD OHL FLIU GH DIDFHUL VDX YHQLWXUL GLQ H[SORDWDUH<br />
respectiv totale), <strong>cheltuieli</strong>le pot fi estimDWH SH ED]D UHOD LHL<br />
1<br />
Cf<br />
′ = Cf 0 ⋅ ,<br />
Iq<br />
un<strong>de</strong>:<br />
Iq = indicele cifrei <strong>de</strong> afaceri sau a veniturilor<br />
Exemplu:<br />
3HULRDGD FXUHQW<br />
1. Cifra <strong>de</strong> afaceri – mil. lei 4375<br />
2. Cheltuieli fixe – mil. lei 1140<br />
3. Cheltuieli fixe la 1000 lei 260,57<br />
'DF SHQWUX SHULRDGD XUP WRDUH VH SUHYHGH R FLIU GH DIDFHUL GH<br />
PLO OHL GHFL R FUHúWHUH GH<br />
1<br />
C f ′ = 260,<br />
57 × =<br />
1,<br />
1428<br />
228,<br />
01<br />
2 DOW PRGDOLWDWH GH HVWLPDUH D QLYHOXOXL SUREDELO GH FKHOWXLHOL OD<br />
OHL FLIU GH DIDFHUL HVWH DFHHD FDUH VH ED]HD] SH FRUHOD LD GLQWUH FLIUD<br />
GH DIDFHUL FD YDULDELO LQGHSHQGHQW [ úL QLYHOXO FKHOWXLHOLORU IL[H OD<br />
IXQF LD<br />
OHL FD YDULDELO GHSHQGHQW \ IRORVLQG<br />
b<br />
y = a + .<br />
x<br />
lei
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