e progresul comportamentului diferitelor categorii de cheltuieli ...

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0RGDOLW LOH GH DQDOL] YRU IL SUH]HQWDWH SH SDUFXUV Modificarea nivelului cheltuielilor totale la 1000 lei venituri se UHIOHFW vQ P ULPHD UH]XOWDWXOXL H[HUFL LXOXL vQDLQWH GH LPSR]LWDUH (IHFWXO VH GHWHUPLQ FX DMXWRUXO UHOD LHL ∑ vi − C1 0 1000 4925 1000 ( − C ) = −( 864, 57 − 847) = −88, 5 mil. lei FHHD FH vQVHDPQ R GLPLQXDUH D UH]XOWDWXOXL ID GH FHO SUHY ]XW SULQ EXJHWXO GH YHQLWXUL úL FKHOWXLHOL (YLGHQW R DVHPHQHD LQIOXHQ QHIDYRUDELO SRDWH IL FRPSHQVDW SULQ PDVD YHQLWXOXL FDUH FRQVWLWXLH R DOWHUQDWLY SHQWUu un anumit orizont. 3.2 Analiza cheltuielilor de exploatare &KHOWXLHOLOH GH H[SORDWDUH GH LQ SRQGHUHD FHD PDL PDUH HOH ILLQG vQ OHJ WXU GLUHFW FX RELHFWXO GH DFWLYLWDWH DO vQWUHSULQGHULL FRQVWLWXLQG DVWIHO GRPHQLXO SULQFLSDO vQ FDUH VH SRW LQL LD úL UHDOL]D FHOH PDL LPSRUWDQWH P VXUL GH VSRULUH D HILFLHQ HL HFRQRPLFH Cheltuielile de exploatare cuprind, potrivit prevederilor art. 96 din 5HJXODPHQWXO GH DSOLFDUH D /HJLL FRQWDELOLW LL XUP WRDUHOH HOHPHQWH ¾ cheltuieli privind consumurile de materii prime, materiale, FRPEXVWLELO HQHUJLH úL HOHPHQWH DVLPLODWH ¾ FKHOWXLHOLOH FX OXFU ULOH úL VHUYLFLLOH SUHVWDWH GH WHU L FKLULL ORFD LL GH JHVWLXQH DOWH FKHOWXLHOL ¾ FKHOWXLHOL FX LPSR]LWHOH úL WD[HOH VXSRUWDWH GH XQLWDWHD SDWULPRQLDO ¾ cheltuieli cu personalul; ¾ alte cheltuieli de exploatare. ÌQ DQDOL]D FKHOWXLHOLORU GH H[SORDWDUH VH IRORVHúWH QLYHOXO ORU OD 1000 lei venituri din exploatare, ca parte a întregului folosit anterior, XUP ULQGX-VH GLQDPLFD úL PRGLILF ULOH LQWHUYHQLWH vQ VWUXFWXUD FKHOWXLHOilor. Acest lucru este important atât pentru formarea imaginii asupra modului în care s-D UHDOL]DW SURJUDPXO VWDELOLW úL vQ VSHFLDO SHQWUX LGHQWLILFDUHD FDWHJRULLORU GH FKHOWXLHOL FDUH QHFHVLW R DWHQ LH GHRVHELW GLQ SDUWHD factorilor de decizie. ÎntruckW GLQDPLFD HILFLHQ HL FKHOWXLHOLORU GH H[SORDWDUH HVWH FXQRVFXW GLQ SDUDJUDIXO DQWHULRU VH YD SUH]HQWD DQDOL]D VWUXFWXUDO vQ IXQF LH GH QDWXUD FKHOWXLHOLORU DIHUHQWH SURGXF LHL WRWDOH D H[HUFL LXOXL ILQDQFLDU LQFOXVLY FRVWXO P UIXULORU YkQGXWH vQ FRUHOD LH FX YDORDUHD ORU
ÌQ DFHVW VFRS SH ED]D GDWHORU GLQ FRQWXO GH SURILW úL SLHUGHUH úL DOWH VXUVH VH vQWRFPHúWH WDEHOXO XUP WRU WDEHOXO ): Nr. crt. 6SHFLILFD LH 1 &RVWXO P UIXULORU YkQGXWH (ct. 607) 2 0DWHULL SULPH úL PDWHULDOH consumabile (ct. 600 + 601) 3 &RPEXVWLELOL HQHUJLH úL DS (ct. 605) 4 Alte cheltuieli (ct. 602, 603, 604, 606, 608) 5 /XFU UL úL VHUYLFLL H[HFXWDWH GH WHU L FW OD ct. 621 la 628) 6 ,PSR]LWH WD[H úL Y UV PLQWH Cheltuieli la 1000 lei venituri din exploatare (lei Perioada SUHFHGHQW 3UHY ]XW Realizat Tabelul 3.2 0RGLILF UL col. 4 – col. 2 col. 4 – col. 3 - - - - - 427,49 449,889 444,55 +17,15 -5,32 86,82 86,54 85,37 -1,45 -1,17 28,86 28,63 27,58 -1,28 -1,05 11,07 8,30 12,48 +1,41 +4,18 asimilate (ct. 631 + 635) 8,09 8,80 11,90 +3,81 +3,10 7 Salarii personal (ct. 641) 178,76 181,20 165,40 -13,36 -15,80 8 $VLJXU UL úL SURWHF LH VRFLDO FW 9 Alte cheltuieli de exploatare (ct. 654 + 658) 10 $PRUWL] UL úL SURYL]LRDQH 55,41 43,15 51,22 -4,19 +8,07 1,10 - 1,23 +0,13 +1,23 (ct. 681) 17,62 23,23 21,00 +3,38 -2,23 TOTAL 815,22 829,72 820,73 +5,60 -8,99 'LQ GDWHOH DVWIHO VWUXFWXUDWH UH]XOW F ID GH SUHYHGHUHD GH FUHúWHUH a cheltuielilor de exploatare la 1000 lei venituri, s-a realizat o reducere pe WRWDO úL FDWHJRULL GH FKHOWXLHOL ([FHS LH IDF XQHOH FKHOWXLHOL GDU QX DX SRQGHUL vQVHPQDWH DOWH FKHOWXLHOL GH H[SORDWDUH DVLJXU UL úL SURWHF LH VRFLDO etc.). Într-R DVHPHQHD VLWXD LH vQ DFWLYLWDWHD SUDFWLF GLQ SXQFW GH YHGHUH metodologic, estH QHFHVDU V VH DQDOL]H]H ILHFDUH FKHOWXLDO LQGLIHUHQW GH HYROX LD HL vQ VFRSXO LGHQWLILF ULL SRVLELOLW LORU GH UHGXFHUH PHWRGRORJLD YD IL SUH]HQWDW vQ DOWH SDUDJUDIH $QDOL]D HILFLHQ HL FKHOWXLHOLORU GH H[SORDWDUH SRDWH IL HIHFWXDW vQ raport de fRUPDUHD YHQLWXULORU úL QLYHOXO FKHOWXLHOLORU SH FDWHJRULL GH YHQLWXUL
Page 1 and 2: 3 $1$/,=$ &26785,/25 '( 352'8& ,( 5
Page 3 and 4: GH SDUWLFLSD LL GLQ YkQ]DUHD WLWOXU
Page 5: ,QIOXHQ D VWUXFWXULL YHQLWXULORU 0,
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 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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