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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GLQ FDUH LQIOXHQ D<br />
• structurii pe <strong>categorii</strong> <strong>de</strong> active fixe<br />
Mf1<br />
( ca′<br />
− ca 0 ) ⋅1000<br />
CA1<br />
un<strong>de</strong>:<br />
ca´ = cota meGLH UHFDOFXODW vQ IXQF LH GH VWUXFWXUD HIHFWLY D PLMORDFHORU<br />
IL[H FDOFXODW SH ED]D YDORULORU PHGLL EUXWH úL FRWHOH GH DPRUWL]DUH SH<br />
<strong>categorii</strong> <strong>de</strong> active fixe;<br />
• cotele <strong>de</strong> amortizare pe <strong>categorii</strong> <strong>de</strong> active fixe<br />
Mf1<br />
( ca1<br />
− ca′<br />
) ⋅1000<br />
CA1<br />
Metodologia prezenWDW HVWH XWLO vQ GLDJQRVWLFXO VRFLHW LL vQ<br />
H[SOLFDUHD XQHL VLWXD LL GDWH vQ UDSRUW GH XQ FULWHULX FRQVLGHUDW (VWH HYLGHQW<br />
IDSWXO F vQ DFWLYLWDWHD SUDFWLF vQ FRQGL LLOH VSRULULL vQ]HVWU ULL WHKQLFH PDL<br />
EXQD IRORVLUH D DFWLYHORU IL[H UHSUH]LQW IDFtorul principal <strong>de</strong> reducere a<br />
FKHOWXLHOLORU FX DPRUWL]DUHD SH SURGXVH úL UHVSHFWLY OD OHL FLIU GH<br />
afaceri.<br />
ÌQ IXQF LH GH QHFHVLW L DQDOL]D SRDWH IL H[WLQV OD QLYHOXO GLIHULWHORU<br />
FDWHJRULL GH DFWLYH IL[H SHQWUX D HYLGHQ LD LQIOXHQ D SH FDUH R DUe gradul <strong>de</strong><br />
folosire al acestora asupra <strong>cheltuieli</strong>lor cu amortizarea. Metodologia se<br />
ED]HD] SH IDSWXO F VXPD DPRUWL] ULL OXQDU DQXDO HVWH FRQVWDQW úL R<br />
VSRULUH D UDQGDPHQWXOXL DFWLYHORU IL[H FRQGXFH OD UHGXFHUHD DPRUWL] ULL SH<br />
produs sau lucrare.<br />
3.9 Analiza <strong>cheltuieli</strong>lor cu personalul<br />
$QDOL]D VLWXD LHL JHQHUDOH D FKHOWXLHOLORU FX SHUVRQDOXO<br />
ÌQ FDGUXO DFHVWHL HWDSH VH XUP UHúWH FXQRDúWHUHD HYROX LHL úL<br />
WHQGLQ HL XQRU DVHPHQHD FDWHJRULL GH FKHOWXLHOL vQ UDSRUW úL GH DF LXQHD XQRU<br />
factori conjuncturali, folosindu-se ca indicatori pon<strong>de</strong>rea în totalul<br />
FKHOWXLHOLORU úL QLYHOXO OD OHL YHQLWXUL GLQ H[SORDWDUH UHVSHFWLY FLIU GH<br />
afaceri.<br />
&kW SULYHúWH VWUXFWXUDUHa <strong>cheltuieli</strong>lor cu personalul, aceasta poate
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