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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1RW : Pentru recalcularea <strong>cheltuieli</strong>lor materiale, o solu LH R SRDWH<br />
constitui corectarea <strong>cheltuieli</strong>lor materiale realizate cu indicele mediu al<br />
SUH XULORU PDWHULDOHORU ,p úL UHVSHFWLY DO FRQVXPXULORU VSHFLILFH ,cs).<br />
∑ q1cm1<br />
∑ q 1cm0<br />
=<br />
Ip′<br />
× Ics<br />
0RGLILFDUHD FKHOWXLHOLORU PDWHULDOH OD OHL FLIU GH DIDFHUL (ΔCm)<br />
<strong>de</strong> –3 lei (582 – VH H[SOLF SULQ LQIOXHQ D<br />
a) structurii cifrei <strong>de</strong> afaceri<br />
∑q1cm0 ∑q<br />
0cm0<br />
2450 2344<br />
1000 − 1000 = 1000 − 1000 =<br />
q p<br />
q p 4500 4007<br />
∑<br />
1<br />
0<br />
∑<br />
= 544,4 – 585 = – 40,6 lei<br />
E SUH XULORU PHGLL GH YkQ]DUH<br />
0<br />
0<br />
∑q1cm0 ∑q1cm0<br />
2450<br />
1000 − 1000 = 1000 − 544,<br />
4 =<br />
q p<br />
q p 4375<br />
∑<br />
1<br />
1<br />
∑<br />
1<br />
0<br />
= 560 – 544,4 = + 15,6 lei<br />
c) <strong>cheltuieli</strong>le materiale pe produse<br />
∑ q1cm1<br />
∑ q1cm0<br />
1000 − 1000 = 582 − 560 = + 22,<br />
0 lei<br />
∑ q1p1<br />
∑ q1p1<br />
$QDOL]D IDFWRULDO SXQH vQ HYLGHQ IDSWXO F UHGXFHUHD FKHOWXLHOLORU<br />
materiale la 1000 lei s-a realizat exclusiv pe seama structurii cifrei <strong>de</strong><br />
DIDFHUL vQ FDGUXO F UHLD V-D P ULW SRQGHUHD SURGXVHORU FX PDQRSHU PDL<br />
mare, în WLPS FH FKHOWXLHOLOH PDWHULDOH SH SURGXVH DX FUHVFXW ÌQ FRQVHFLQ<br />
într-R DVHPHQHD VLWXD LH VH LPSXQH VWDELOLUHD FDX]HORU FDUH DX GHWHUPLQDW-o<br />
úL DGRSWDUHD P VXULORU FRUHVSXQ] WRDUH<br />
3.8.1.3 Analiza <strong>cheltuieli</strong>lor cu materialele<br />
ÌQ FRPSRQHQ D FKHOWXielilor materiale, cele care privesc materiile<br />
SULPH úL PDWHULDOHOH FRQVXPDELOH vQ JHQHUDO GH LQ SRQGHUHD FHD PDL<br />
LPSRUWDQW UHSUH]HQWkQG DVWIHO SULQFLSDOXO GRPHQLX vQ FDUH VH SRDWH DF LRQD<br />
SHQWUX VSRULUHD HILFLHQ HL DFWLYLW LL<br />
Analiza acestor <strong>cheltuieli</strong> se poate face pe baza indicatorului sintetic,<br />
FKHOWXLHOLOH FX PDWHULDOHOH OD OHL YHQLWXUL GLQ H[SORDWDUH UHVSHFWLY FLIU<br />
<strong>de</strong> afaceri, folosindu-se mo<strong>de</strong>lele prezentate anterior.<br />
*HVWLRQDUHD FRUHVSXQ] WRDUH D UHVXUVHORU PDWHULDOH LPSXQH