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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0RGHOHOH GH DQDOL] IDFWRULDO D FKHOWXLHOLORU PDWHULDOH<br />
Cheltuielile materiale aIHUHQWH H[SORDW ULL SRW IL DQDOL]DWH FD QLYHO OD<br />
1000 lei venituri (Cm) pe baza mo<strong>de</strong>lului:<br />
giCmi<br />
Cm ,<br />
100<br />
∑<br />
=<br />
un<strong>de</strong>:<br />
gi = structura veniturilor;<br />
Cmi = <strong>cheltuieli</strong>le materiale la 1000 lei pe <strong>categorii</strong> <strong>de</strong> venituri, care<br />
UHSUH]LQW úL IDFWRUL GLUHF L GH LQIOXHQ<br />
(YLGHQ LHUHD PRGLILF ULORU LQWHUYHQLWH vQ VWUXFWXUD YHQLWXULORU HVWH<br />
QHFHVDU SHQWUX DSUHFLHUHD FRUHFW D VLWXD LHL GDW ILLQG PRGXO GH IRUPDUH D<br />
YHQLWXULORU GLQ SURGXF LD VWRFDW úL LPRELOL]DW<br />
0HWRGRORJLD GH GHWHUPLQDUH D FHORU GRX LQIOXHQ H HVWH VLPLODU FX<br />
FHD SUH]HQWDW vQ SDUDJUDIHOH DQWHULRDUH<br />
&KHOWXLHOLOH PDWHULDOH OD OHL FLIU GH DIDFHUL &P FDUH<br />
FRQVWLWXLH SDUWHD SUHSRQGHUHQW D YHQLWXULORU GLQ H[SORDWDUH VH DQDOL]HD] FX<br />
ajutorul mo<strong>de</strong>lului:<br />
∑ q ⋅ cm<br />
Cm = 1000,<br />
∑ qp<br />
un<strong>de</strong>:<br />
cm = <strong>cheltuieli</strong> materiale pe produse.<br />
3H DFHDVW ED] SRW IL FRQVWUXLWH úL DSOLFDWH GLIHULWH VLVWHPH<br />
IDFWRULDOH $VWIHO XQ SULP VLVWHP DUH vQ FRPSRQHQ FD IDFWRUL GLUHF L<br />
¾ VWUXFWXUD SURGXF LHL YkQGXWH IDEULFDWH<br />
¾ SUH XULOH PHGLL GH YkQ]DUH<br />
¾ <strong>cheltuieli</strong>le materiale pe unitate <strong>de</strong> produs.<br />
([SOLFDUHD úL DSOLFDUHD PHWRGRORJLHL LPSOLF XUP WRDUHOH LQIRUPD LL<br />
(Tabelul 3.15).<br />
Tabelul 3.15<br />
(mil. lei)<br />
Nr.<br />
crt.<br />
Indicatori 3UHY ]XW Realizat<br />
1 Cheltuieli materiale aferente cifrei <strong>de</strong> afaceri 2344 2546<br />
2 Cheltuieli materiale aferente cifrei <strong>de</strong> afaceri, recalculate X 2450<br />
3 Cifra <strong>de</strong> afaceri 4007 4375<br />
4 &LIUD GH DIDFHUL UHFDOFXODW X 4500<br />
5 &KHOWXLHOL PDWHULDOH OD OHL FLIU GH DIDFHUL - lei 585 582
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