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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explicându-VH PRGLILFDUHD ORU SULQ SULVPD IDFWRULORU FDUH OH GHWHUPLQ<br />
Obiectul analizei îl poate FRQVWLWXL DWkW VXPD DEVROXW 6G FkW úL QLYHOXO ORU<br />
OD OHL FLIU GH DIDFHUL &G<br />
ÌQ SULPXO FD] VH IRORVHúWH PRGHOXO<br />
Ki × d<br />
Sd = ,<br />
100<br />
un<strong>de</strong>:<br />
Ki = capitalul împrumutat;<br />
d = SURFHQWXO PHGLX GH GREkQG<br />
3HQWUX FUHGLWHOH DIHUHQWH DFWLYLW LL GH H[SORDWDUH VXPD GREkQ]LL<br />
SRDWH IL H[SULPDW SULQ UHOD LD<br />
Sm ⋅ K ⋅ d<br />
Sd = ,<br />
2<br />
100<br />
un<strong>de</strong>:<br />
Sm = soldul mediu al activelor circulante;<br />
K = FRWD SURFHQWXDO GH SDUWLFLSDUH D FUHGLWXOXL OD ILQDQ DUHD DFWLYHORU<br />
d<br />
circulante;<br />
= procentul mediu <strong>de</strong> dobânG<br />
&D QLYHO OD OHL FLIU GH DIDFHUL FKHOWXLHOLOH FX GREkQ]LOH VH<br />
DQDOL]HD] FX DMXWRUXO UHOD LHL<br />
1<br />
Cd = Dz ⋅ K ⋅ d<br />
T ⋅10<br />
un<strong>de</strong>:<br />
T = perioada (360 zile);<br />
Dz = YLWH]D GH URWD LH D DFWLYHORU FLUFXODQWH<br />
)RUPXOD DQWHULRDU UH]XOW GLQ<br />
1<br />
100<br />
2<br />
CA<br />
⋅ Dz ⋅ K ⋅ d<br />
T<br />
⋅1000<br />
CA<br />
0RGLILFDUHD VXPHL DEVROXWH D GREkQ]LL VH H[SOLF SULQ LQIOXHQ D<br />
ƒ activelor circulante<br />
1<br />
( Sm1<br />
−<br />
Sm0<br />
) K<br />
2<br />
0 ⋅ d0<br />
100
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