e progresul comportamentului diferitelor categorii de cheltuieli ...

More documents

Recommendations

Info

ÌQ DFHVW VFRS GDWHOH QHFHVDUH VH SUH]LQW DVWIHO Nr. crt. Indicatori Perioada SUHFHGHQW Tabelul 3.3 (mil. lei) 3HULRDGD FXUHQW 3UHY ]XW Realizat 1 Venituri din exploatare, din care aferente: 3680 4218 4630 2 3URGXF LHL YkQGXWH 3386 (92) 4007 (95) 4375 (94,5) 3 3URGXF LHL VWRFDWH 184 (5) 42 (1) 162 (3,5) 4 3URGXF LHL LPRELOL]DWH 110 (3) 169 (4) 93 (2) 5 Cheltuieli din exploatare, din care aferente: 3000 3500 3800 6 3URGXF LHi vândute 2706 3289 3545 7 3URGXF LHL VWRFDWH 184 42 162 8 3URGXF LHL LPRELOL]DWH 110 169 93 9 Cheltuieli de exploatare la 1000 lei venituri (lei) din care aferente: 815,22 829,72 820,73 10 3URGXF LHL YkQGXWH 799,17 820,81 810,29 11 $IHUHQWH SURGXF LHL VWRFDWH úL LPRELOL]DWH 1000 1000 1000 1RW : &LIUHOH GLQ SDUDQWH] UHSUH]LQW VWUXFWXUD YHQLWXULORU vQ procente. ÌQ DQDOL]D FKHOWXLHOLORU GH H[SORDWDUH vQ IXQF LH GH FULWHULXO DPLQWLW WUHEXLH V VH LQ VHDPD GH PRGXO GH IRUPDUH D YHQLWXULORU GLQ SURGXF LD VWRFDW úL LPRELOL]DW UHVSHFWLY HYDOXDUHD vQ FRVWXUL FHHD FH FRQGXFH OD XQ QLYHO DO FKHOWXLHOLORU OD OHL ÌQ FRQVHFLQ R FUHúWHUH D SRQGHULL DFHVWRU GRX HOHPHQWH DUH FD HIHFW GLPLQXDUHD HILFLHQ HL FKHOWXLHOLORU GH H[SORDWDUH Din puncW GH YHGHUH PHWRGRORJLF SHQWUX D GHOLPLWD LQIOXHQ D VWUXFWXULL YHQLWXULORU GH FHD D QLYHOXOXL FKHOWXLHOLORU DIHUHQWH SURGXF LHL YkQGXWH VH SURFHGHD] FD vQ FD]XO SUHFHGHQW UHVSHFWLY VH IDFH UHFDOFXODUHD cheltuielilor la 1000 lei venituri de exploatare. 1. Modificarea cheltuielilor la 1000 lei venituri din exploatare (lei), P0 – Pn-1 P1 – P0 829,72 – 815,22 = 14,50 lei 820,73 – 829,72 = -8,99 lei ,QIOXHQ D VWUXFWXULL YHQLWXULORU GLQ H[SORDWDUH 0,95 × 799,17 = 759,21 0,945 × 820,81 = 775,67 50, 0 0 , 05 × 1000 809, 21 55, 0 0 , 055 × 1000 830, 67 809,21 – 815,22 = -6,01 lei 830,67 – 829,72 = +0,95 lei
,QIOXHQ D FKHOWXLHOLORU OD OHL YHQLWXUL DIHUHQWH SURGXF LHL vândute 829,72 – 809,21 = +20,51 820,73 – 830,67 = -9,94 $QDOL]D GDWHORU HYLGHQ LD] IDSWXO F VWUXFWXUD YHQLWXULORU FRUHFWHD] vQ PLQXV VDX SOXV LQIOXHQ D H[HUFLWDW GH QLYHOXO FKHOWXLHOLORU DIHUHQWH SURGXF LHL YkQGXWH FDUH FRQVWLWXLH HOHPHQWXO SULQFLSDO DO FKHOWXLHOLORU GH exploatare. ÌQ FHHD FH SULYHúWH HYROX LD SURGXF LHL VWRFDWH úL LPRELOL]DWH WUHEXLH V VH IDF GLVWLQF LH vQWUH YROXPXO IL]LF úL FRVWXO DIHUHQW vQWUXFkW DFHVWHD DX VHPQLILFD LH FDX]H úL HIHFWH GLIHULWH $VWIHO FUHúWHUHD VDX VF GHUHD SURGXF LHL VWRFDWH úL UHVSHFWLY LPRELOL]DWH FRPSDUDWLY FX UHDOL] ULOH perioadHL DQWHULRDUH VDX FX SUHYHGHULOH SRDWH IL GHWHUPLQDW GH IDFWRUL FRQMXQFWXUDOL DL SLH HL VDX GH DOW QDWXU VDX RS LXQH D FRQGXFHULL SHQWUX realizarea unor obiective viitoare. Modificarea costurilor aferente este GHWHUPLQDW GH IDFWRUL VSHFLILFL UHIOHFWkndu-VH FRUHVSXQ] WRU vQ UH]XOWDWXO H[HUFL LXOXL $VHPHQHD DVSHFWH SRW IL VROX LRQDWH SULQ FRUHODUHD GDWHORU GLQ FRQWDELOLWDWHD JHQHUDO ILQDQFLDU FX FHOH GLQ FRQWDELOLWDWHD GH JHVWLXQH DQDOLWLF $QDOL]D FKHOWXLHOLORU OD OHL FLIU GH DIDFHri 3RWULYLW UHJOHPHQW ULORU vQ YLJRDUH FLIUD GH DIDFHUL VH FDOFXOHD] SULQ vQVXPDUHD YHQLWXULORU UH]XOWDWH GLQ OLYU ULOH GH EXQXUL H[HFXWDUHD GH OXFU UL úL SUHVW ULOH GH VHUYLFLL úL DOWH YHQLWXUL GLQ H[SORDWDUH PDL SX LQ UDEDWXULOH úL UHPL]HOH úL DOWH UHGXFHUL DFRUGDWH FOLHQ LORU $UWLFROXO GLQ 5HJXODPHQWXO GH DSOLFDUH D /HJLL FRQWDELOLW LL &D SULQFLSDO SDUWH FRPSRQHQW D FKHOWXLHOLORU OD OHL YHQLWXUL GLQ H[SORDWDUH FKHOWXLHOLOH OD OHL FLIU GH DIDFHUL & SRW IL H[SULPDWH cu ajutorul modelului: ∑ qc C = ⋅1000 ∑ qp în care: T FDQWLWDWHD YkQGXW c = costul produselor S SUH XO PHGLX GH YkQ]DUH H[FOXVLY 7 9 $
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: ÌQ DFHVW VFRS SH ED]D GDWHORU GLQ
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
show all

e progresul comportamentului diferitelor categorii de cheltuieli ...

Create successful ePaper yourself

Delete template?

Save as template?