02.06.2013 Views

e progresul comportamentului diferitelor categorii de cheltuieli ...

e progresul comportamentului diferitelor categorii de cheltuieli ...

e progresul comportamentului diferitelor categorii de cheltuieli ...

SHOW MORE
SHOW LESS

You also want an ePaper? Increase the reach of your titles

YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.

ÌQ H[HPSOXO GDW YDORULOH FRHILFLHQWXOXL VXQW XUP Woarele:<br />

Coeficientul pârghiei <strong>de</strong> exploatare în perioada<br />

A B<br />

- SUHFHGHQW 4207 − 2532<br />

= 1,<br />

89<br />

885<br />

4200 − 2215<br />

= 1,<br />

66<br />

1193<br />

- FXUHQW 4375 − 2660<br />

= 1,<br />

94<br />

885<br />

4330 − 2200<br />

= 1,<br />

62<br />

1300<br />

(YROX LD FRHILFLHQWXOXL FRQILUP FHOH PHQ LRQDWH DQWHULRU vQ DPEHOH<br />

FD]XUL PDUMD EUXW &$ – &KY DFRSHU FKHOWXLHOLOH IL[H GDU vQ SURSRU LH<br />

GLIHULW FX VHPQLILFD LD FRUHVSXQ] WRDUH vQ FHHD FH SULYHúWH ULVFXO GH<br />

H[SORDWDUH 6LWXD LD GHYLQH FULWLF SH P VXU FH YDORDUHD FRHILFLHQWXOXL VH<br />

DSURSLH GH QLYHO OD FDUH ILUPD VH DIO OD SUDJXO GH UHQWDELOLWDWH<br />

&RQWLQXDUHD DFWLYLW LL vQ DFHVWH FRQGL LL OD VRFLHWDWHD FRPHUFLDO % QX<br />

SHUPLWH UHFXSHUDUHD IDFWRULORU GH SURGXF LH FRQVXPD L úL vQ FRQVHFLQ VXQW<br />

nHFHVDUH VXUVH GH ILQDQ DUH 1HUHVWLWXLUHD DFHVWRUD OD WHUPHQHOH VWDELOLWH YD<br />

avea ca efect falimentul firmei.<br />

3HQWUX DFWLYLWDWHD SUDFWLF HVWH LPSRUWDQW GLPHQVLRQDUHD UD LRQDO D<br />

FKHOWXLHOLORU IL[H vQWUXFkW R PDMRUDUH D DFHVWRUD LPSOLF XQ FRHILFLHQW DO<br />

F UXL QLYHO V ILH VXILFLHQW GH DFRSHULWRU vQ FHHD FH SULYHúWH VLJXUDQ D<br />

H[SORDW ULL<br />

3.8 Mo<strong>de</strong>le GH DQDOL] D SULQFLSDOHORU FDWHJRULL GH FKHOWXLHOL<br />

&KHOWXLHOLOH GH SURGXF LH SRW IL VWUXFWXUDWH vQ IXQF LH GH GLIHULWH<br />

FULWHULL ILHFDUH DYkQG VHPQLILFD LD VSHFLILF vQ DFWLYLWDWHD SUDFWLF GH<br />

JHVWLXQH $VWIHO GXS QDWXUD ORU GLVWLQJHP FKHOWXLHOL PDWHULDOH VDODULDOH<br />

ILQDQFLDUH vQ IXQF LH GH PRGXO GH LQGLYLGXDOL]DUH SH SURGXVH VH IRUPHD]<br />

JUXSD FKHOWXLHOLORU GLUHFWH úL LQGLUHFWH vQ UDSRUW GH IXQF LLOH întreprin<strong>de</strong>rii, ca<br />

FHQWUH GH UHVSRQVDELOLWDWH VH LQGLYLGXDOL]HD] FKHOWXLHOLOH DIHUHQWH IXQF LXQLL<br />

GH FHUFHWDUH GH]YROWDUH SURGXF LH SHUVRQDO FRPHUFLDO ILQDQFLDU-FRQWDELO<br />

YL]HD]<br />

,QGLIHUHQW GH PRGDOLWDWHD GH JUXSDUH PHWRGRORJLD GH DQDOL]<br />

¾ caracWHUL]DUHD VLWXD LHL OD XQ PRPHQW GDW vQ UDSRUW GH DQXPLWH<br />

criterii, ceea ce presupune:<br />

• DQDOL]D HYROX LHL GLQDPLFLL<br />

• DQDOL]D VWUXFWXUDO

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!