e progresul comportamentului diferitelor categorii de cheltuieli ...

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3.11 Analiza costului pe produse ÌQFDGUDUHD vQ DF LXQHD DPSO GH VSRULUH FRQWLQX D UHQWDELOLW Li, analiza costului pe produs constituie etapa de început care precede punerea în aplicare a P VXULORU WHKQLFR-RUJDQL]DWRULFH PHQLWH V FRQGXF OD economisirea resurselor consumate. 2UJDQL]DUHD úL GHVI úXUDUHD SUDFWLFLL GH DQDOL] D FRVWXULORU SH SURGXVH HVWH FRQGL LRQDW GH PRGXO GH RUJDQL]DUH D HYLGHQ HL FKHOWXielilor GH SURGXF LH úL FDOFXO DO SUH XOXL GH FRVW SUHFXP úL GH FDUDFWHUXO SURGXF LHL úL JUDGXO GH FRPSOH[LWDWH DO DFHVWXLD $QDOL]D FRVWXOXL SH SURGXV XUP UHúWH DEDWHUHD DFHVWXLD ID GH XQ anumit criteriu (costul planificat, normat, sau din anul precedent), FDWHJRULLOH GH FKHOWXLHOL DUWLFROH GH FDOFXOD LH HOHPHQWH SULPDUH SH VHDPD F URUD V-DX SURGXV PRGLILF UL SUHFXP úL IDFWRULL FDUH DX GHWHUPLQDW DEDWHULOH respective. 2 LPSRUWDQ GHRVHELW R SUH]LQW LGHQWLILFDUHD UH]HUYHORU H[LVWHQWH care pot fL PRELOL]DWH vQ SURFHVXO GH H[HFX LH D SURGXVXOXL SHQWUX UHGXFHUHD FRQWLQX D FRVWXOXL úL PHQ LQHULL VDX FKLDU vPEXQ W LULL FDOLW LL SURGXVXOXL D ILDELOLW LL DFHVWXLD 2UJDQL]DUHD PXQFLL GH DQDOL] D FRVWXULORU SH SURGXVH LPSOLF SDUFXUJHUHD XUP WRDUHlor etape: a) 6WDELOLUHD SURGXVHORU FDUH XUPHD] D IL VXSXVH DQDOL]HL 'H UHJXO VXQW FHUFHWDWH FX SULRULWDWH SURGXVHOH OD FDUH V-DX GHS úLW FRVWXULOH DQWHFDOFXODWH VDX QRUPDWH $FHDVWD QX H[FOXGH úL produsele la care s-DX RE LQXW HFRQRPLL SHQWUX D JHQHUDOL]a H[SHULHQ D SR]LWLY b) ([SOLFDUHD PRGLILF ULL FRVWXOXL SH ILHFDUH SURGXV SULQ SULVPD categoriilor de cheltuieli (articole sau elemente), stabilindu-se FRQWULEX LD DEVROXW úL SURFHQWXDO D ILHF UHL FDWHJRULL OD PRGLILFDUHD WRWDO D FRVWXOXL SH SURGXV c) AnalL]D HOHPHQWHORU GH FKHOWXLHOL SULQ SULVPD IDFWRULORU GLUHF L úL LQGLUHF L GH LQIOXHQ $VWIHO PRGLILFDUHD FKHOWXLHOLORU FX materiile prime, materialele directe (ΔFKP VH H[SOLF SULQ ,QIOXHQ D FRQVXPXULORU VSHFLILFH FV ( cs 1 − cs0 ) p′ 0 2 ,QIOXHQ D SUH XOXL PDWHULDOHORU S ( p′ − p ) cs 1 1 ′ 0
Cheltuielile cu salariile directe sunt dependente de timpul de PXQF FRQVXPDW SH XQLWDWH GH SURGXV W úL salariul mediu pe unitate de timp (sh). Deci, ΔFKU VH H[SOLF SULQ LQIOXHQ D unde: ƒ timpXOXL GH PXQF Chs 0 ( t1 − t 0 ) sh 0 sau − Chs0 ,Z LQGLFHOH SURGXFWLYLW LL PXQFLL HVWH FDOFXODW SH ED]D UHOD LHL Iw ƒ salariul mediu orar Chs0 t1( sh1 − sh 0 ) sau Chs1 − Iw Cheltuielile indirecte (chi), fiind reparWL]DWH SH ED] GH FKHL GH reparti LH VH YRU DQDOL]D SULQ SULVPD PRGLILF ULL q unde: 1 Iq = q0 ƒ YROXPXOXL SURGXF LHL LQIOXHQ D F UXLD VH GHWHUPLQ SH ED]D UHOD LHL Chi0 − Chi Iq 0 ƒ sumei absolute a cheltuielilor indirecte: Chi0 Chi1 Iq − 1RW ÌQ FD]XO FkQG FRPSDUD LD VH IDFH FX FRVWXO QRUPDW vQ WRDWH UHOD LLOH FRVWXO DQWHFDOFXODW VH YD vQORFXL FX QLYHOXO QRUPDW ,GHQWLILFDUHD XQRU QRL UH]HUYH GH UHGXFHUH D FRVWXULORU WUHEXLH I FXW vQ OHJ WXU FX SRQGHUHD GLIHULWHORU FDWHJRULL GH FKHOWXLHOL úL GH GHSHQGHQ D ORU ID GH YROXPXO SURGXF LHL $VWIHO SHQWUX FKHOWXLHOLOH IL[H SH XQLWDWH GH SURGXV GHFL YDULDELOH vQ VXP DEVROXW PDWHULL SULPH VDODULL GLUHFWH HVWH QHFHVDU R DQDOL] WHKQLFR-HFRQRPLF D WXWXURU FDWHJRULLORU GH FRQVXPXUL ÌQ ceea ce prLYHúWH FKHOWXLHOLOH LQGLUHFWH FDUH vQ JHQHUDO VXQW YDULDELOH SH XQLWDWH GH SURGXV SRW IL PLFúRUDWH SULQ RSWLPL]DUHD YROXPXOXL GH SURGXF LH HYLGHQW WUHEXLH V VH LQ VHDPD GH H[LVWHQ D UHVXUVHORU PDWHULDOH FDSDFLWDWHD GH SURGXF LH úL SRVLELOLW LOH GH desfacere). ÌQ WHRULD úL SUDFWLFD HFRQRPLF SRDWH IL SXV SUREOHPD LQIOXHQ HL YDULD LHL YROXPXOXL GH DFWLYLWDWH JUDG GH IRORVLUH D FDSDFLW LL DVXSUD t 0 t1
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 and 52: FRQVLGHU P F WUHEXLH V VH IRORVHDVF
Page 53 and 54: Un alt aspect al autocontrolului fo
Page 55: ƒ cotei de participare a creditulu
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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