e progresul comportamentului diferitelor categorii de cheltuieli ...

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Nr. crt . ƒ PRGLILFDUHD SURFHQWXDO Produs c1 − cp 71900 − 70000 = 100 = + 2, 76% c0 68750 Cost pe unitate de produs (lei Pr. (c0) ¤© (cp) realizat (c1) Modificare ¦© (cp –c0) (lei) realizat (c1-c0) Tabelul 3.19 © (%) ⎛ cp ⎞ ⎜ 1⎟ ⎜ − 100 c ⎟ ⎝ 0 ⎠ realizat ⎛ c1 ⎞ ⎜ − 1 100 c ⎟ ⎝ 0 ⎠ 1 A 68750 70000 71900 +1250 +3150 +1,82 +4,58 2 B 113000 105860 103750 -7140 -9250 -6,32 -8,19 3 C 789488 780000 802000 -9488 +12512 -1,20 +1,58 'LQ SXQFW GH YHGHUH SUDFWLF HVWH QHFHVDU V ILH VWDbilit efectul PRGLILF ULL FRVWXULORU SHQWUX vQWUHDJD SURGXF LH FRPSDUDELO SHQWUX D IL corelat cu venitul aferent acesteia, atât în faza de elaborare a bugetului de YHQLWXUL úL FKHOWXLHOL FkW úL FHD GH H[HFX LH Deci: ( c c ) ∑ M p = ∑ q p p − 0 ( c c ) ∑ M 1 = ∑ q1 1 − 0 q pc p M p % 1 100 q pc ⎟ 0 ⎟ ⎛ ∑ ⎞ = ⎜ − ⎜ ⎝ ∑ ⎠ q1c1 M1% 1 100 q1c ⎟ 0 ⎟ ⎛ ∑ ⎞ = ⎜ − ⎝ ∑ ⎠ 3H ED]D FRVWXULORU SH SURGXVH GLQ WDEHOXO úL D FDQWLW LL SUHY ]XWH úL UHDOL]DWH VH VWDELOHVF XUP WRDUHOH GDWH VLQWHWLFH 3URGXF LD FRPSDUDELO SUHY ]XW H[SULPDW vQ ƒ cost din anul precedent: Σqpc0 = 25500 mil. lei ƒ FRVW SUHY ]XW Σqpcp = 25810 mil. lei 3URGXF LD FRPSDUDELO UHDOL]DW H[SULPDW vQ ƒ costul din anul precedent: Σq1c0 = 26430 mil. lei ƒ FRVW SUHY ]XW Σq1cp = 26034 mil. lei
ƒ cost realizat: Σq1c1 = 26266 mil. lei 'LQ GDWHOH PHQ LRQDWH UH]XOW ƒ PRGLILFDUHD DEVROXW SUHY ]XW ΣMp = 25810 – 25500 = +310 mil. lei ƒ PRGLILFDUHD SURFHQWXDO SUHY ]XW % M p ⎛ 25810 ⎞ = ⎜ −1⎟100 = + 1, 22% ⎝ 25500 ⎠ ƒ PRGLILFDUHD DEVROXW UHDOL]DW ΣM1 = 26266 – 26430 = -164 mil. lei ƒ modificarea procHQWXDO UHDOL]DW % M p ⎛ 26266 ⎞ = ⎜ −1⎟100 = −0, 62% ⎝ 26430 ⎠ ÌQ VLWXD LD GDW V-D SUHY ]XW R FUHúWHUH D FRVWXULORU FX PLO OHL UHVSHFWLY úL V-a realizat o reducere de –164 mil. lei, respectiv – $FHVWH UH]XOWDWH WUHEXLH V ILH DQDOL]DWH SULQ SULVPD IDFWorilor care le GHWHUPLQ IDSW FH LPSOLF R WUDWDUH VHSDUDW D ORU $QDOL]D PRGLILF ULL SURFHQWXDOH PHGLL D FRVWXOXL SURGXVHORU comparabile )LLQG R P ULPH PHGLH PRGLILFDUHD SURFHQWXDO HVWH HIHFWXO D GRL IDFWRUL UHVSHFWLY VWUXFWXUD SURGXF LHL J úL PRGLILFDUHD SURFHQWXDO SH fiecare produs (m%). Deci: ∑g p ⋅ mp % Mp % = , 100 ∑g1 ⋅ m1% M1% = 100 iar 3HQWUX D SXWHD VWDELOL LQIOXHQ D VWUXFWXULL HVWH QHFHVDU UHFDOFXODUHD PRGLILF ULL SURFHQWXDOH vQ IXQF LH GH VWUXFWXUD HIHFWLY D SURGXF LHL úL moGLILFDUHD SURFHQWXDO SH SURGXVH SUHY ]XW UHVSHFWLY FHHD FH HFKLYDOHD] FX ∑g1 mp % M % 100 ⋅ ′ = ⎛ ∑ q1c p ⎞ ⎜ 26034 1⎟ ⎛ ⎞ ⎜ − 100 = ⎜ −1⎟100 = −1, 50% q1c ⎟ ⎝ ∑ 0 ⎠ ⎝ 26430 ⎠
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 and 56: ƒ cotei de participare a creditulu
Page 57 and 58: Cheltuielile cu salariile directe s
Page 59: ¾ HVWH QHFHVDU V VH VWDELOHDVF ED]
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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