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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efectuarHD GH DQDOL]H RSHUDWLYH SH IHOXUL úL UHVSHFWLY JUXSH GH PDWHULDOH SH<br />
produse sau locuri consumatoare <strong>de</strong> materiale. Astfel, pentru un material,<br />
VXPD WRWDO D FRQVXPXOXL FKP VH H[SULP SULQ UHOD LD FKP T × cs × p´,<br />
în care:<br />
q = SURGXF LD IDEULFDW<br />
cs = consumul specific<br />
p´ = SUH XO GH LQFOXGHUH vQ FRVWXUL<br />
LQIOXHQ D<br />
5H]XOW F DEDWHUHD ID GH R ED] GH FRPSDUD LH VH H[SOLF SULQ<br />
¾ SURGXF LHL IDEULFDWH HFDUWXO GH DFWLYLWDWH T1 – q0)cs0 × p´0,<br />
¾ consumului specific q1(cs1 – cs0)xp´0,<br />
¾ SUH XOXL PHGLX GH inclu<strong>de</strong>re în costuri q1 × cs1(p´1 - p´0).<br />
7UHEXLH UHPDUFDW IDSWXO F SUH XO PHGLX GH LQFOXGHUH vQ FRVWXUL GLIHU<br />
vQ IXQF LH GH PHWRGD GH HYDOXDUH IRORVLW UHVSHFWLY ÄFRVWXO PHGLX<br />
SRQGHUDW´ PHWRGD ÄSULPHL LQWU UL-SULPHL LHúLUL´ VDX D PHWRGHL ÄXOWLPHL<br />
iQWU UL-SULPHL LHúLUL´<br />
ÌQ FD]XO PDWHULDOHORU RPRJHQH YDORDUHD WRWDO D FRQVXPXOXL Σchm)<br />
VH H[SULP SULQ UHOD LD Σchm = Σ(Ct × p´),<br />
un<strong>de</strong>:<br />
&W FDQWLWDWHD FRQVXPDW GLQWU-un material (q × cs)<br />
&D XUPDUH IDFWRULL FDUH GHWHUPLQ PRGLILFDUHD FKHOWXLHOLORU<br />
materiale sunt:<br />
ƒ FDQWLWDWHD FRQVXPDW<br />
( ∑ Ct 1 − ∑ Ct 0 ) × p′<br />
0<br />
ƒ structura materialelor consumate<br />
( Ct 1 × p′<br />
0 ) − ( Ct1)<br />
p′<br />
0<br />
∑ ∑<br />
ƒ SUH XO PDWHULDOHORU<br />
∑( Ct 1 × p1′<br />
) −∑<br />
( Ct1<br />
× p′<br />
0)<br />
8Q DVHPHQHD PRGHO GH DQDOL] HVWH QHFHVDU SHQWUX DSUHFLHUHD<br />
FRUHFW D HYROX LHL FKHOWXLHlilor cu materialele pe centre <strong>de</strong> responsabilitate<br />
RELHFWLYH GH FRQVWUXF LL FDWHJRULL GH OXFU UL HWF
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