e progresul comportamentului diferitelor categorii de cheltuieli ...

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unde: p = SUH XO GH YkQ]DUH R = rata renWDELOLW LL x = nivelul costului pe produs care va fi notat în continuare cu „c”. p 3H ED]D UHOD LHL SUHFHGHQWH x = 1 + R 'DF GH H[HPSOX XQ SURGXV DUH XUP WRDUHD VLWXD LH - SUH XO GH YkQ]DUH OHL WRQ - FRVW GH SURGXF LH 400000 leL WRQ - beneficiu 40000 lei - rentabilitate 10% 3HQWUX FD QLYHOXO UHQWDELOLW LL V ILH PLQLP FRVWXO SURGXVXOXL ⎛ 440000 ⎞ 392857⎜ ⎟ ⎝1 + 0, 12 ⎠ VH HVWLPHD] OD . UHOD LD )D GH FRVWXO H[LVWHQW VH SRDWH VWDELOL úL LQGLFHOH FRVWXOXL IRORVLQG P Ic = 1 + R ⋅100 = c0 P ⋅1000 = 0 ( 1 + R) c ( 1 + 0, 12) 440000 = 400000 0, 9821 FHHD FH vQVHDPQ R UHGXFHUH GH – 'HFL SHQWUX D RE LQH R rentabilitate de 12% se impune o reducere a costului cu 1,79%. ÌQ FRQWLQXDUH WUHEXLH SUHFL]DWH F LOH SULQ FDUH VH SRDWH UHDOL]D R DVHPHQHD UHGXFHUH ùL DLFL SRW IL PDL PXOWH VROX LL FD GH H[HPSOX GHWHUPLQDUHD FRWHL GH UHGXFHUH FDUH VH SRDWH RE LQH SH VHDPD FKHOWXLHOLORU FRQYHQ LRQDOH-FRQVWDQWH SULQ PDMRUDUHD SURGXF LHL GDF H[LVW FDSDFLWDWHD gf0 − Ig GLVSRQLELO IRORVLQGX-VH UHOD LD gf . unde: gf0 = ponderea cheltuielilor fixe în costul produsului din perioada de UHIHULQ Iq = LQGLFHOH SURGXF LHL IL]LFH SRVLELO GH UHDOL]DW $VWIHO GDF JI0 = 30%, iar Iq = 10%, atunci reducerea costului pe ⎛ 30 ⎞ seama cheltuielilor fixe va fi de 1, 43% ⎜ − 30⎟ FHHD ⎝1, 05 ⎠ FH vQVHDPQ F UHVWXO FKHOWXLHOLORU FHOH YDULDELOH WUHEXLH V DVLJXUH GLIHUHQ D SkQ OD 0 IDSW FH LPSXQH DQDOL]D GHWDOLDW D ILHF UHL FDWHJRULL GH FKHOWXLHOL
ÌQ DFHDVW HWDS WUHEXLH V VH DQDOL]H]H FRQVXPXULOH GH PDWHULDOH úL manoper GLUHFW vQ YHGHUHD J VLULL VROX LLORU QHFHVDUH SHQWUX vQFDGUDUHD vQ UHGXFHUHD VWDELOLW ÌQ LSRWH]D F UHVWULF LLOH PHQ LRQDWH DQWHULRU QX SHUPLW VSRULUHD SURGXF LHL IL]LFH DWXQFL vQWUHDJD UHGXFHUH WUHEXLH V ILH DVLJXUDW QXPDL SH seama cheltuielilRU YDULDELOH &RQVLGHU P F GH UHJXO DFFHQWXO SULQFLSDO trebuie pus tocmai pe aceste cheltuieli care la foarte multe produse din toate UDPXULOH GH LQ R SRQGHUH LPSRUWDQW 1X VH VWDELOHúWH XQ DQXPH QLYHO DO UHQWDELOLW LL FL vQ FRQGL LLOH SUH XOXL GH YkQ]DUH VH XUP UHúWH UHDOL]DUHD XQHL UHGXFHUL SRVLELOH D FRVWXOXL $FHDVW PRGDOLWDWH SUHVXSXQH DQDOL]D ILHF UHL FDWHJRULL GH FKHOWXLHOL stabilindu-se rezervele interne care pot fi mobilizate. Astfel, în cazul FKHOWXLHOLORU FX PDWHULDOHOH GLUHFWH úL PDWHULLOH SULPH WUHEXLH DQDOL]DW HYROX LD FRQVXPXULORU VSHFLILFH D WHKQRORJLHL GH IDEULFD LH úL HYHQWXDOD posibilitate de înlocuire a unor materiale. 3H DFHDVW ED] VH GHWHUPLQ VXPD HFRQRPLLORU OD PDWHULDOHOH GLUHFWH úL PDWHULLOH SULPH (P SH XQLWDWH GH SURGXV $SOLFkQG UHOD LD VH RE LQH FRQWULEX LD DFHVWRU FKHOWXLHOL OD UHGXFHUHD FRVWXOXL Em gmo1 100 ⋅ 4 , 3HQWUX FKHOWXLHOLOH FX VDODULLOH GLUHFWH VH DUH vQ YHGHUH FRUHOD LD GLQWUH SURGXFWLYLWDWHD PXQFLL H[SULPDW SULQ WLPSXO FRQVXPDW úL VDODULul mediu orar. 5HGXFHUHD FRVWXOXL FD HIHFW DO UHVSHFW ULL FRUHOD LHL VH GHWHUPLQ FX ⎛ Is ⎞ DMXWRUXO UHOD LHL ⎜ − 1⎟gr0 , ⎝ Iw ⎠ unde: Ir = indicele salariilor directe; Iw = LQGLFHOH SURGXFWLYLW LL PXQFLL gr0 = ponderea cheltuielilor cu salariile directe în costul produsului. 'DF H[LVW SRVLELOLW L GH VSRULUH D SURGXF LHL FD vQ FD]XO SUHFHGHQW VH GHWHUPLQ FRQWULEX LD FKHOWXLHOLORU LQGLUHFWH OD UHGXFHUHD costului. 3ULQ vQVXPDUHD UH]XOWDWHORU VH RE LQH WRWDOXO UHGXFHULL FRVWXOXL produsului respectLY úL QRXO QLYHO GH UHQWDELOLWDWH Atât într-XQ FD] FkW úL vQ DOWXO FHOH SUH]HQWDWH FRQVWLWXLH GRDU XQ FDGUX GH DF LXQH XUPkQG FD SULQ UHDOL]DUHD P VXULORU WHKQLFR-organizatorice 4 ¤©¤ ¦ © ¤ © ¤© © ©
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 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: PDUH IDSW FH D GHWHUPLQDW R FUHúWH
Page 69 and 70: $SOLFD LL úL vQWUHE UL 1. 6 VH UHD
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