e progresul comportamentului diferitelor categorii de cheltuieli ...

F XQLWDWHD HVWH UHQWDELO – 0,93725) = 250 mil. lei.
$XWRFRQWUROXO XWLOL] ULL IRQGXOXL GH VDODULL
,QGLIHUHQW GH IRUPD GH SURSULHWDWH ILUPD WUHEXLH V H[HUFLWH XQ
autocontrol asupra PRGXOXL vQ FDUH HYROXHD] FKHOWXLHOLOH FX PDQRSHUD FHHD
FH SUDFWLF vQVHDPQ vQFDGUDUHD vQ DQXPLWH OLPLWH SUHVWDELOLWH VDX
UHFRQVLGHUDWH DVWIHO vQFkW V VH DVLJXUH UHDOL]DUHD LQGLFDWRULORU GH HILFLHQ
SUHY ]X L
Ca limite prestabilite „pot fi consideUDWH QRUPHOH´ GH PXQF vQ
YLJRDUH OD GDWD UHVSHFWLY SUHFXP úL IRQGXO GH VDODULL SUHY ]XW SODQLILFDW
OD QLYHOXO ILUPHL úL VXEXQLW LORU RUJDQL]DWRULFH 3UDFWLF DFHDVWD vQVHDPQ F
OXQDU WULPHVWULDO úL OD ILQHOH DQXOXL RGDW FX vQWRFPirea statelor GH SODW V
VH IDF FRPSDUD LH FX IRQGXO planificat 2 , stabilindu-VH DVWIHO DúD-numita
PRGLILFDUH DEVROXW ΔFs).
ΔFs = Fs1 – Fs0 = - HFRQRPLH DEVROXW GHS úLUH DEVROXW
Exemplu:
Cazul (mil. lei)
A B
1. Fond de salarii efectiv 2560 2734
2. Fond salarii planificat 2579 2579
'LIHUHQ – 2) -19 +155
$GPL kQG F GUHSWXULOH GLQ VWDWHOH GH VDODULL VXQW FDOFXODWH vQ UDSRUW
GH PXQFD SUHVWDW vQ SULPD VLWXD LH FD]XO $ FRQVLGHU P F IDFWRULL GH
GHFL]LH DL XQLW LL SRW V RUGRQDQ H]H HIHFWXDUHD SO LL
ÌQ VLWXD LD GHS úLULL DEVROXWH FD]XO % HVWH QHFHVDU UHFRQVLGHUDUHD
OLPLWHL LQL LDOH SULQ UHFDOFXODUHD DFHVWHLD
2 DVHPHQHD UHFDOFXODUH HVWH MXVWLILFDW SULQ DFHHD F vQWUH YROXPXO
GH DFWLYLWDWH DO vQWUHSULQGHULL úL GLQDPLFD IRQGXOXL GH VDODULL H[LVW R
OHJ WXU GLUHFW vQ HOHDV XQHRUL úL FD R FRUHOD LH GH SURSRU LRQDOLWDWH
3UREOHPD FDUH VH SXQH HVWH RS LXQHD SHQWUX FULWHULLOH vQ IXQF LH GH
FDUH SRDWH IL I FXW UHFDOFXODUHD IRQGXOXL GH VDODULL 'H SULQFLSLX
2 © ¤© ©¤ ¢¢ ©¤ ¦¤©© ¦
¤©©