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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$SOLFD LL úL vQWUHE UL<br />
1. 6 VH UHDOL]H]H DQDOL]D IDFWRULDO D Ä&KHOWXLHOLORU OD OHL &$´<br />
úL V VH VWDELOHDVF HIHFWHOH DVXSUD PRGLILF ULL SULQFLSDOLORU LQGLFDWRUL<br />
economico-finanFLDUL 6 VH LQWHUSUHWH]H UH]XOWDWHOH<br />
Nr.<br />
crt.<br />
1<br />
Indicatori<br />
Cifra <strong>de</strong> afaceri<br />
Simbol<br />
Σqp<br />
P0 10800<br />
- mil lei -<br />
P1 12700<br />
2 Cheltuieli aferente cifrei <strong>de</strong> afaceri Σqc 8600 9900<br />
3 Profit aferent cifrei <strong>de</strong> afaceri Pr 2200 2800<br />
4 Active <strong>de</strong> exploatare AE 15500 17400<br />
5 Active fixe MF 8900 9200<br />
6 Capital propriu Kp 16000 16500<br />
7 1XP U GH VDODULD L SHUVRDQH N 220 215<br />
8 &KHOWXLHOL OD OHL FLIU GH DIDFHUL (lei) C 796,3 779,5<br />
<br />
¤ ¦ ¦¤<br />
costurilor.<br />
Ip = 121%, Ic = 117% un<strong>de</strong> Ip c este indicele<br />
2. 6 VH LQWHUSUHWH]H FD]XO<br />
ICA = 110% în<br />
CA = cifra <strong>de</strong> afaceri<br />
care,<br />
ICh = 108%<br />
ICh 109%<br />
v<br />
Ch = <strong>cheltuieli</strong> totale aferente cifrei <strong>de</strong><br />
afaceri<br />
= Chv = <strong>cheltuieli</strong> variabile aferente cifrei<br />
<strong>de</strong> afaceri<br />
3. 6 VH GHWHUPLQH LQIOXHQ D VWUXFWXULL SURGXF LHL YkQGXWH DVXSUD<br />
Ä&KHOWXLHOLORU YDULDELOH OD OHL FLIU GH DIDFHUL´ úL V VH LQWHUSUHWH]H<br />
FD]XO LQIOXHQ HL FX VHPQXO Ä – ”.<br />
4. 6 VH LQWHUSUHWH]H FD]XO<br />
ICA = 108% un<strong>de</strong> CF = suma <strong>cheltuieli</strong>lor fixe<br />
ICF = 102% q = YROXPXO SURGXF LHL YkQGXWH<br />
Iq = 107%<br />
5. Ce este risFXO GH H[SORDWDUH RSHUD LRQDO ?<br />
6. $QDOL]D IDFWRULDO D Ä&KHOWXLHOLORU FX DPRUWL]DUHD OD OHL FLIU<br />
<strong>de</strong> afaceri” (Ca).<br />
- mil lei -<br />
¦ <br />
¦ ©¦¤ ¦ <br />
<br />
¦ ¦ ¦ ¦<br />
<br />
Nr.<br />
crt.<br />
Indicatori Simbol P0 P1<br />
1 Cifra <strong>de</strong> afaceri CA 10500 11400<br />
2 Suma <strong>cheltuieli</strong>lor cu amortizarea A 420 399<br />
3 Valoarea medie a mijloacelor fixe MF 4200 3562,5<br />
4<br />
5<br />
<strong>categorii</strong> <strong>de</strong> active fixe (%)<br />
ca<br />
ca<br />
10 11,2<br />
rec<br />
-<br />
10,75<br />
6 Cheltuieli cu amortizarea la 1000 lei CA (lei) Ca 40 35
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