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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PDUH IDSW FH D GHWHUPLQDW R FUHúWHUH D FRVWXOXL mediu efectiv cu 15 mii<br />
OHL WRQ , ceea ce s-a reflectat în mod negativ atât asupra profitului unitar cât<br />
úL WRWDO GHFL vQ FD]XO GH ID RELHFWLYXO SULRULWDr l-D FRQVWLWXLW RE LQHUHD XQHL<br />
SURGXF LL VXSOLPHQWDUH<br />
$FWLYLWDWHD SUDFWLF GH DQDOL] úL LPSOLFLW GH FRQGXFHUH FHUH<br />
VROX LRQDUHD XQRU SUREOHPH FXP DU IL GH H[HPSOX GHWHUPLQDUHD QLYHOXOXL<br />
PD[LP vQ FDUH SOXVXO GH SURGXF LH QHFHVLW FKHOWXLHOL VXSOLPHntare sporite<br />
SHQWUX FD XQLWDWHD V UHDOL]H]H SURILWXO SUHY ]XW VDX SURILWXO V ILH HJDO FX<br />
]HUR DGLF SXQFWXO GH HFKLOLEUX<br />
3HQWUX FD 3 FRVWXO PDUJLQDO PD[LP HVWH GDW GH UHOD LD<br />
q p1<br />
− q0c0<br />
200000×<br />
540 −150000×<br />
500<br />
=<br />
q − q 200000 −150000<br />
1 =<br />
1<br />
0<br />
660<br />
mii lei<br />
'HFL SkQ OD DFHVW QLYHO DO FRVWXOXL marginal, întreprin<strong>de</strong>rea este<br />
UHQWDELO GDF UHDOL]HD] SURGXF LD GH WRQH<br />
5HDOL]DUHD LQWHJUDO D SURILWXOXL SUHY ]XW SUHVXSXQH RE LQHUHD<br />
SURGXF LHL VXSOLPHQWDUH FX XQ FRVW LQIHULRU FHOXL VWDELOLW DQWHULRU FRVW FDUH VH<br />
GHWHUPLQ SH ED]D UHOD LHL<br />
( q c + P ) 200000×<br />
540 − ( 150000×<br />
500 + 6000)<br />
q p1<br />
− 0 0<br />
q − q<br />
1 0<br />
=<br />
1<br />
0<br />
=<br />
200000 −150000<br />
WRQ<br />
540<br />
mii lei<br />
5H]XOW F SHQWUX D VH UHDOL]D SURILWXO SUHY ]XW FRVWXO PDUJLQDO<br />
WUHEXLH V ILH LQIHULRU SUH XOXL GH YkQ]DUH<br />
&XQRDúWHUHD DFHVWRU HOHPHQWH SUH]LQW R GHRVHELW XWLOLWDWH SUDFWLF<br />
în <strong>de</strong>terminarea unor bugete <strong>de</strong> <strong>cheltuieli</strong> SH ORFXUL GH SURGXF LH SUHFXP úL<br />
XUP ULUHD PRGXOXL GH vQFDGUDUH vQ QLYHOXO PD[LP DO FKHOWXLHOLORU GH<br />
SURGXF LH DVWIHO vQFkW SURGXF LD VXSOLPHQWDU RE LQXW V QX FRQGXF OD<br />
intrarea în zona pier<strong>de</strong>rilor.<br />
$F LXQHD GH UHGXFHUH D FRVWXULORU WUHEXLH vQFDGUDW vQWU-R DQXPLW<br />
PHWRGRORJLH SHQWUX D L VH DVLJXUD ULJRDUHD úWLLQ LILF LPSXV GH VHPQLILFD LD<br />
economico-VRFLDO D HFRQRPLVLULL WXWXURU FDWHJRULLORU GH UHVXUVH<br />
ÌQ DFHVW VHQV SRW H[LVWD XUP WRDUHOH PRGDOLW L GH DF LXQH<br />
ÌQ FRQGL LLOH XQXL SUH GH Yknzare dat VH VWDELOHúWH GUHSW RELHFWLY<br />
R UHQWDELOLWDWH SURSXV D IL UHDOL]DW IDSW FH LPSXQH GHWHUPLQDUHD QRXOXL<br />
nivel al costului pe produs.<br />
3HQWUX DFHDVWD VH SRUQHúWH GH OD UHOD LD<br />
p −<br />
x<br />
=<br />
x<br />
R,<br />
WRQ
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