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8. Indicele de realizare a veniturilor (%) 107,8 96,12 9. Fond de salarii recalculat (rd. 4 × rd. 8) 2780 2479 0RGLILFDUH UHODWLY (rd. 1 – rd. 9) 11. Fond de salarii recalculat (II) (rd. 5 × rd. 8 + rd. 3) 12. ModificarH UHODWLY (rd. 1 – rd. 11) -43 +258 2791 2530 -54 +207 5H]XOW F vQ FD]XO $ vQ DPEHOH VLWXD LL V-D RE LQXW R HFRQRPLH UHODWLY FDUH HVWH XQ HIHFW DO UHVSHFW ULL FRUHOD LHL GLQWUH FUHúWHUHD SURGXFWLYLW LL úL D VDODULXOXL PHGLX ÌQ FD]XO % VLWXD LD HVWH LQYHUV &H IDFH FRQGXFHUHD XQLW LL " ÌQ DPEHOH FD]XUL VWDWHOH GH SODW vQVXPHD] PLO OHL Pentru cazul A: VDODULD LORU Pentru cazul B: ÌQWUHSULQGHUHD VROLFLW E QFLL HOLEHUDUHD IRQGXOXL GH VDODULL UHVSHFWLY úL RQRUHD] GUHSWXULOH LQGLYLGXDOH $U H[LVWD úL SRVLELOLWDWHD V ILH VROLFLWDW IRQGXO UHFDOFXODW úL GDF QX DX LQWHUYHQLW PRGLILF UL GHRVHELWH vQ FRQGL LLOH GH PXQF HFRQRPLD UHODWLY SRDWH IL UHSDUWL]DW VDODULD LORU vQ IXQF LH GH FRQWULEX LD DGXV OD UHDOL]DUHD SURJUDPXOXL GH SURGXF LH 'DF DX LQWHUYHQLW DQXPLWH FRQGL LL QRL PHFDQL]DUHD XQRU RSHUD LL WHKQRORJLL QRL HWF FDUH DX IDYRUL]DW FUHúWHUHD SURGXFWLYLW LL PXQFLL FD HIHFW DO DFWLYLW LL vQWUHSULQGHULL HFRQRPLD VH FRUHFWHD] FX LQIOD LD DFHVWRUD XUPkQG FD QXPDL GLIHUHQ D V ILH UHSDUWL]DW 'DF QX VXQW FRQGL LL RELHFWLYH GHRVHELWH VXPD VROLFLWDW GH E QFLL YD IL WRW OD QLYHOXO IRQGXOXL UHFDOFXODW LDU GHS úLUHD UHODWLY YD IL VXSRUWDW GH VXEXQLW LOH FDUH QX úL-au realizat SURJUDPXO GH SURGXF LH VWDELOLW 1RW : &RQVLGHU P F UHFDOFXODUHD IRQGXOXL GH VDODULL WUHEXLH V ILH R SUREOHP H[FOXVLY D XQLW LL FKLDU GDF VH VROLFLW XQ vPSUXPXW EDQFD WUHEXLH V XUP UHDVF GRDU UHDOL]DUHD FRQGL LLORU VWDELOLWH FX GHELWRUXO pentru rambursarea creditelor la termenul stabilit.
Un alt aspect al autocontrolului fondului de salarii, în special în XQLW LOH GH FRQVWUXF LL VH UHIHU OD VWDELOLUHD GUHSWXULORU LQGLYLGXDOH vQ IXQF LH GH YROXPXO GH OXFU UL H[HFXWDWH úL LPSOLFLW DO WLPSXOXL OXFUDW (YLGHQW U VSXQGHUHD GLUHFW UHYLQH úHILORU GH HFKLSH PDLúWULORU úL FRQGXF WRULORU GH úDQWLHUH SHQWUX PRGXO vQ FDUH VH HIHFWXHD] SRQWDMHOH 'LVSHUVDUHD vQ WHULWRULX D RELHFWLYHORU GH FRQVWUXF LH vQJUHXQHD] H[HUFLWDUHD XQXL FRQWURO GLUHFW OD WRDWH SXQFWHOH GH OXFUX GH F WUH FRQGXF WRULL DFWLYLW LL ILQDQFLDUH D ILUPHL 'H DFHHD HVWH QHFHVDU V VH IRORVHDVF DQXPLWH FRUHOD LL GLQWUH GLIHUL L LQGLFDWRUL SHQWUX D SXWHD GHSLVWD HYHQWXDOHOH DEDWHUL vQ FHHD FH SULYHúWH VXSUDHYDOXDUHD XQRU GUHSWXUL $VWIHO H[HFXWDUHD XQHL OXFU UL SH OkQJ PDQRSHU LPSOLF úL XQ FRQVXP GH PDWHULDOH 'HFL GDF OD XQ RELHFWLY GH FRQVWUXF LL VH FRQVWDW GLVFUHSDQ H vQWUH DFHVWH FDWHJRULL GH FKHOWXLHOL vQVHDPQ F HVWH QHFHVDU R DQDOL] vQ GHWDOLX SHQWUX FODULILFDUHD VLWXD LHL ÌQ DFHODúL FRQWH[W VH vQVFULH úL XUP ULUHD HYROX LHL FKLULHL SHQWUX XWLODMHOH GH FRQVWUXF LL GH H[HPSOX PDFDUDOH WXUQ vQ IXQF LXQH OD XQ RELHFWLY FKHOWXLHOLOH SHQWUX EHWRDQH úDSH úL PRUWDUH FX OXDUHD vQ FRQVLGHUDUH D VWDGLXOXL IL]LF GH H[HFX LH D OXFU ULORU (YROX LD DFHVWRU cheltuieli poaWH SXQH vQ HYLGHQ DQXPLWH HOHPHQWH FDUH V FRQGXF OD FRQFOX]LD F PDQRSHUD vQUHJLVWUDW QX VH MXVWLILF vQ WRWDOLWDWH ÌQ LSRWH]D F DSDU DVHPHQHD VLWXD LL FRQGXFHUHD XQLW LL WUHEXLH V DF LRQH]H SULQ LQWHUPHGLXO RUJDQLVPHORU LQWHUQH GH VSHFLDOLWDWH pentru UHFXSHUDUHD VXPHORU DFRUGDWH QHMXVWLILFDW úL VDQF LRQDUHD vQ FRQIRUPLWDWH FX QRUPHOH vQ YLJRDUH D FHORU YLQRYD L 3.10 Analiza cheltuielilor cu dobânzile 3HQWUX ILQDQ DUHD DFWLYLW LL GH SURGXF LH úL LQYHVWL LL XQLW LOH SRW DSHOD úL OD vPSUXPXWXUL EDQFDUH SXUW WRDUH GH GREkQ]L ,QGLIHUHQW GDF DFHVWHD VH LQFOXG VDX QX vQ FRVWXUL vQ XOWLP LQVWDQ DIHFWHD] SURILWXO QHW DO ILUPHL ÌQ SUHYL]LRQDUHD QHFHVDUXOXL GH IRQGXUL SHQWUX R DQXPLW SHULRDG SULQ EXJHWXO GH YHQLWXUL GDF HVWH FD]XO VH VWDELOHúWH úL QHFHVDUXO GH FUHGLWH UHVSHFWLY GREkQGD DIHUHQW SULQ DFWH QRUPDWLYH VH SRW SUHYHGHD FDWHJRULL GH FUHGLWH FDUH VH GLIHUHQ LD] SULQ SURFHQWXO GH GREkQG vQ DFHODúL WLPS SHQWUX GLVSRQLELOLW LOH SURSULL S VWUDWH OD EDQF VH vQFDVHD] XQ procent de GREkQG ÌQ DQDOL]D FKHOWXLHOLORU FX GREkQ]LOH VH XUP UHúWH HYROX LD DFHVWRUD FRPSDUDWLY FX SHULRDGD DQWHULRDU SUHFXP úL ID GH SUHYHGHUL
Page 1 and 2: 3 $1$/,=$ &26785,/25 '( 352'8& ,( 5
Page 3 and 4: GH SDUWLFLSD LL GLQ YkQ]DUHD WLWOXU
Page 5 and 6: ,QIOXHQ D VWUXFWXULL YHQLWXULORU 0,
Page 7 and 8: ÌQ DFHVW VFRS SH ED]D GDWHORU GLQ
Page 9 and 10: ,QIOXHQ D FKHOWXLHOLORU OD OHL YHQL
Page 11 and 12: D UH]XOWDWXOXL FkW úL GH UHDOL]DUH
Page 13 and 14: unde: E (ILFLHQ D DFWLYHORU GH H[SO
Page 15 and 16: 2S LXQHD SHQWUX IRORVLUHD vQ DQDOL]
Page 17 and 18: la 1000 lei venituri din exploatare
Page 19 and 20: vQWUHJLL SURGXF LL IDEULFDWH VH SRD
Page 21 and 22: ¾ vQ RSHUD LXQL GH HYDOXDUH HFRQRP
Page 23 and 24: de unde: a = 2 ∑ y ⋅ ∑ x −
Page 25 and 26: Principalele probleme ale analizei
Page 27 and 28: ∑ F0 q p 1 0 F0 965 965 1000 −
Page 29 and 30: Pentru exemplificare se folosesc da
Page 31 and 32: GH SURGXF LH úL FHUHUH VROYDELO SR
Page 33 and 34: P ULPHD DFHVWXLD HVWH R DOW SUREOHP
Page 35 and 36: Exemplu (în mil. lei): 6RFLHWDWHD
Page 37 and 38: • DQDOL]D IDFWRULDO • HYDOXDUHD
Page 39 and 40: 0RGHOHOH GH DQDOL] IDFWRULDO D FKHO
Page 41 and 42: efectuarHD GH DQDOL]H RSHUDWLYH SH
Page 43 and 44: - Elemente Nr. de produse fabricate
Page 45 and 46: GLQ FDUH LQIOXHQ D • structurii p
Page 47 and 48: unde: Ive = indicele veniturilor
Page 49 and 50: Exemplu: 1. Cifra de afaceri 4000 m
Page 51: FRQVLGHU P F WUHEXLH V VH IRORVHDVF
Page 55 and 56: ƒ cotei de participare a creditulu
Page 57 and 58: Cheltuielile cu salariile directe s
Page 59 and 60: ¾ HVWH QHFHVDU V VH VWDELOHDVF ED]
Page 61 and 62: ƒ cost realizat: Σq1c1 = 26266 mi
Page 63 and 64: − − În exemplul dat, s-D DYXW
Page 65 and 66: PDUH IDSW FH D GHWHUPLQDW R FUHúWH
Page 67 and 68: ÌQ DFHDVW HWDS WUHEXLH V VH DQDOL]
Page 69 and 70: $SOLFD LL úL vQWUHE UL 1. 6 VH UHD

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