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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SHQWUX D PLFúRUD FRQVXPXULOH I U a afecta competitivitatea produselor.<br />
3.8.1.4 Analiza <strong>cheltuieli</strong>lor cu amortizarea<br />
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vQ OLPLWHOH SUHFL]DWH VH DQDOL]HD] FD QLYHO OD OHL YHQLWXUL GLQ<br />
H[SORDWDUH VDX FLIU GH DIaceri (Ca) pe baza mo<strong>de</strong>lului:<br />
A<br />
Ca = 1000,<br />
CA<br />
în care:<br />
$ VXPD DQXDO D DPRUWL] ULL LQFOXV vQ FRVWXUL<br />
A ⎛ M A<br />
Dar,<br />
f ⎞<br />
1000 =<br />
1000,<br />
CA ⎜ ×<br />
Ca M ⎟<br />
⎝ f ⎠<br />
un<strong>de</strong>:<br />
Mf raportul ,<br />
CA<br />
=<br />
MF<br />
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úL GH VLVWHPXO GH DPRUWL]DUH SUDFWLFDW<br />
ÌQ FRQVHFLQ PRGLILFDUHD FKHOWXLHOLORU FX DPRUWL]DUHD OD Oei<br />
FLIU GH DIDFHUL Δ&D HVWH GHWHUPLQDW GH<br />
ƒ randamentul activelor fixe<br />
⎛ Mf<br />
Mf<br />
⎞<br />
⎜ 1 0<br />
− ⎟ca<br />
⋅1000<br />
⎜ CA1<br />
CA ⎟<br />
⎝<br />
0 ⎠<br />
ƒ cota medie <strong>de</strong> amortizare<br />
Mf0<br />
( ca1<br />
−<br />
ca 0 ) ⋅100<br />
CA1
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