e progresul comportamentului diferitelor categorii de cheltuieli ...

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 ⎠