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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'H DLFL UH]XOW F ID GH R ED] GH UHIHULQ PRGLILFDUHD QLYHOXOXL<br />
<strong>cheltuieli</strong>ORU OD OHL YHQLWXUL VH GDWRUHD] LQIOXHQ HL VWUXFWXULL YHQLWXULORU<br />
úL D QLYHOXOXL FKHOWXLHOLORU OD OHL SH FDWHJRULL GH YHQLWXUL<br />
3HQWUX VHSDUDUHD FHORU GRX LQIOXHQ H HVWH QHFHVDU UHFDOFXODUHD<br />
FKHOWXLHOLORU OD OHL vQ IXQF LH GH VWUXFWXUD QLYHOXOXL FRPSDUDW úL D UDWHORU<br />
SH FDWHJRULL GH YHQLWXUL GLQ ED]D GH UHIHULQ<br />
3HQWUX H[HPSOLILFDUH VH IRORVHVF XUP WRDUHOH GDWH 7DEHOXO GDWH<br />
H[WUDVH GLQ FRQWXO GH SURILW úL SLHUGHUH OD 6 & ; 6 $<br />
Nr.<br />
crt.<br />
6SHFLILFD LH<br />
Perioada<br />
SUHFHGHQW<br />
Pn-1<br />
3HULRDGD FXUHQW<br />
3UHY ]XW<br />
P0<br />
Tabelul 3.1<br />
(mil. lei)<br />
Realizat<br />
1. Cheltuieli <strong>de</strong> exploatare 3000 3500 3800<br />
2. Cheltuieli financiare 250 300 280<br />
3. &KHOWXLHOL H[FHS LRQDOH 150 170 180<br />
TOTAL <strong>cheltuieli</strong> 3400 3970 4260<br />
4. Venituri din exploatare 3680 (92) 4218 (90) 4630 (94)<br />
5. Venituri financiare 160 (4) 328 (7) 196 (4)<br />
6. 9HQLWXUL H[FHS LRQDOH 160 (4) 141 (3) 99 (2)<br />
TOTAL venituri 4000 4687 4925<br />
7. Cheltuieli la 1000 lei venituri (lei)<br />
a) <strong>de</strong> exploatare 815,22 829,72 820,73<br />
b) financiare 1562,50 914,63 1428,56<br />
F H[FHS LRQDOH 937,50 1205,67 1818,18<br />
TOTAL 850,00 847,00 864,97<br />
1RW FLIUHOH GLQ SDUDQWH] UHSUH]LQW VWUXFWXUD YHQLWXULORU<br />
ÌQ FD]XO GDW UH]XOW F ID GH UHDOL] ULOH SHULRDGHL SUHFHGHQWH VH<br />
SUHYHGH R VSRULUH D HILFLHQ HL (respectiv, o diminuare a nivelului<br />
<strong>cheltuieli</strong>lor), înregistrându-VH vQ IDSW R VLWXD LH LQYHUV 6XE DVSHFW<br />
metodologic, o asWIHO GH VWDUH VH H[SOLF DVWIH<br />
0RGLILFDUH ID GH FULWHULXO GH FRPSDUD LH<br />
P0 – Pn-1<br />
P1 – P0<br />
847 – 850 = -3,0 lei 864,97 – 847 = + 17,97 lei<br />
P1