7

ANALIZA GESTIUNII ACTIVELOR FIXE

(ILFLHQ D L YLDELOLWDWHD XQHL ILUPH vQWU R HFRQRPLH FRQFXUHQ LDO 

HVWH DVLJXUDW  L GH P VXUD vQ FDUH DFHDVWD GLVSXQH GH XQ SRWHQ LDO PDWHULDO
DO F UXL SDUDPHWUL WHKQLFL L IXQF LRQDOL FRUHVSXQG QRLORU H[LJHQ H DOH
HFRQRPLHLGHSLD

$FHDVWD SUHVXSXQH H[LVWHQ D XQRU PLMORDFH WHKQLFH FRUHVSXQ] WRDUH

FDYROXP VWUXFWXU FDOLWDWHFDUHV RIHUHILUPHLSRVLELOLWDWHDUHDOL] ULLXQHL
SURGXF LLFDUHV DVLJXUHQHYRLOHSLH HLLQWHUQHLLQWHUQD LRQDOHFRPSHWLWLYH
LHILFLHQWH
3ULQFLSDOHOH SUREOHPH DOH DQDOL]HL XWLOL] ULL PLMORDFHORU DFWLYHORU
IL[HVXQWXUP WRDUHOH

DQDOL]D YROXPXOXL VWUXFWXULL L FDOLW

PDWHULDOL]DW

vQ

PLMORDFH

performaQ HOHGHED]

DQDOL]D

LL SRWHQ LDOXOXL WHKQLF DO ILUPHL

SDWULPRQLDOH

L

D

UHIOHFW ULL

vQ

UHIOHFW ULL

vQ

DOHILUPHL

SRWHQ LDOXOXL

WHKQLF

SHUIRUPDQ HOHHFRQRPLF

IL[H

PLMORDFHORU

IL[H

L

D

-financiare ale firmei;

DQDOL]DHILFLHQ HLXWLOL] ULLPLMORDFHORUIL[HFDSLWDOXOXLIL[

i tehnic

$QDOL]DGLQDPLFLLLVWUXFWXULLSRWHQ LDOXOX

Dinamica mijloacelor (activelor) fixeVH UHFRPDQG

DILVWDELOLW DWkW

SHED]DYDORULLGHLQYHQWDUFkWLSHVHDPDYDORULLPHGLLDQXDOH
$FHDVW  DQDOL]  HVWH vQ JHQHUDO R SUREOHP  LQWHUQ  D vQWUHSULQGHULL
GDU LD FRQFXUHQ HLFDUH VHVL]HD]  SH GH R SDUWHPDWHULDOL]DUHD LQYHVWL LLORU
LDU SH GH DOW  SDUWH OHJ WXUD FX GLQDPLFD HIHFWHORU SH FDUH OH SURGXFH

Aceasta presupune interesul agentului economic privind capacitatea de

ILQDQ DUH YLV D YLV GH FRQFXUHQ LL FHORUODO L DJHQ L HFRQRPLFL FX DFHODL
SURILOLGHSHQHWUDUHSHSLD DLQWHUQ LH[WHUQ DSURGXVHORUVDOH
Q DQDOL]D GLQDPLFLL YDORULFH D PLMORDFHORU IL[H VH DUH vQ YHGHUH DD
FXP VH SUHFL]D DQWHULRU DWkW YDORDUHD LQL LDO   GH LQYHQWDU FkW L YDORDUHD

medie, acestea fiind actualizate, ntruct efectele economice sunt supuse

IOXFWXD LLORUSUH XULORUFDHIHFWDOLQIOD LHL
Q DQDOL]D GLQDPLFLL PLMORDFHORU IL[H VH XUP UHWH HYROX LD YDORULL
PHGLL VDX D YDORULL GH LQYHQWDU SH R DQXPLW  SHULRDG  SH WRWDO L SH

principalele categorii dH PLMORDFH IL[H R DWHQ LH GHRVHELW

 VH YD GD DFHORU

FDWHJRULL GH PLMORDFH IL[H SURGXFWLYH GHFL FDUH SDUWLFLS  vQ PRG GLUHFW OD
SURFHVXOGHSURGXF LH
'H SULQFLSLX VH UHFRPDQG  FD GLQDPLFD PLMORDFHORU IL[H V  ILH
FRUHODW FXHIHFWHOHSHFDUHOHSURGXFHF

oncretizate n indicatori de rezultate

DLvQWUHSULQGHULLFDFLIUDGHDIDFHULYDORDUHDDG XJDW SURILWXOEUXWHWF

&X DMXWRUXO IXQF LHL GH UHJUHVLH VH SRDWH IDFH R H[WUDSRODUH D
HIHFWXOXL YDORDUHD SUREDELO  VLWXkQGX

-se ntr-R ]RQ  FX DPSOLWXGLQH PDL

mDUHVDXPDLPLF ID GHYDORDUHDVHULHLWHRUHWLFH
Structura mijloacelor fixe vQGHSOLQHWH R IXQF LH LPSRUWDQW  vQ

DQDOL]DHILFLHQ HLJHQHUDOHDDFHVWRUDFkWLDDFWLYLW

LLWRWDOHLDUHUROXOGH

D RULHQWD HIRUWXO LQYHVWL LRQDO F WUH DFHOH FDWHJRULL

de mijloace fixe ce

SDUWLFLS  QHPLMORFLW OD RE LQHUHD SURGXVHORU ILQLWH D OXFU ULORU VHUYLFLLORU

etc.
2 DVHPHQHD VWUXFWXU  HVWH GHILQLW  vQ OLWHUDWXUD GH VSHFLDOLWDWH FD
ILLQGFRPSR]L LDWHKQRORJLF DFDSLWDOXOXLIL[
QWUH FRPSR]L LD WHKQRORJLF  D FDSLWDOXOXL IL[ L HIHFWHOH GH ED]  DOH
SHUIRUPDQ HL vQWUHSULQGHULL H[LVW  OHJ WXUL DWkW GH WLS GHWHUPLQLVW FkW L GH

tip aleatoriu.
Astfel, cu ct este mai mare ponderea mijloacelor fixe active, cu att
HVWH PDL SXWHUQLF  LQIOXHQ D H[HUFLWDW  DVXSUD XQRU LQGLFDWRUL GH HILFLHQ

 D

PLMORDFHORU IL[H H[LVWkQG GHVLJXU R OLPLW  GXS  FDUH HILFLHQ D vQFHSH V 

VFDG 
&DHIHFWGHWHUPLQLVWVHSRDWHIRORVLXUP WRDUHDUHOD LH

E
1
E
=
g

Mf 100 Mfa

sau
Ir =

n care:
g
E

Is Ia
100

= ponderea mijloacelor fixe (productive);

HIHFWXOXWLOL]DWvQFDOFXOXOGHHILFLHQ

YROXPXOSURGXF LHL

YDORDUHDDG XJDW SURILWXOEUXWHWF

Mf
Mfa
Ir
Is
Ia

= valoarea medie a mijloacelor fixe;

= valoarea medie a mijloacelor fixe active;
LQGLFHOHHILFLHQ HLPLMORDFHORUIL[H

= indicele structurii mijloacelor fixe active;

= indicele randamentului mijloacelor fixe active.

([HPSOLILFDUHDPHWRGRORJLF LPSOLF LQIRUPD LLOHFXSULQVHvQ

tabelul 7.1.
Tabelul nr. 7.1
Nr.
crt.
1.
2.
3.
4.
5.
6.

Perioada
INDICATORI
Cifra de afaceri (mil.lei)
Valoarea medie a mijloacelor
fixe (mil.lei)
- din care, productive (mil.lei)
Ponderea mijloacelor fixe
productive (%)
Cifra de afaceri la 1000 lei
mijloace fixe lei
Randamentul mijloacelor fixe
active lei
8WLOL]kQGUHOD LD

H[SOLF DVWIHO

SUHFHGHQW

Ir =

Perioada


FXUHQW

(0)
1.800

(1)
2.295

+495

127,5

400

500

+100

125,0

320

420

+100

131,25

80

84

+4

105

4.500

4.590

+90

102

5.625

5.464

-160,71

97.14

Is Ia
PRGLILFDUHDHILFLHQ HLPLMORDFHORUIL[HVH
100

Ir 100 = 102 100 = +2%, din care:

,V 100 = 105 100 = +5%

LQIOXHQ DVWUXFWXULLPLMORDFHORUIL[HDFWLYH

LQIOXHQ DLQGLFHOXLUDQGDPHQWXOXLPLMORDFHORUIL[HSURGXFWLYHDFWLYH

Is Ia
105 97,14
Is =
105 = 3%
100
100

5H]XOW  F  VSRULUHD FLIUHL GH DIDFHUL FH UHYLQH OD  OHL PLMORDFH

fixH FX  OHL HVWH UH]XOWDWXO SH GH R SDUWH DO FUHWHULL SRQGHULL PLMORDFHORU

IL[H DFWLYH GH OD  OD  LQIOXHQ kQG IDYRUDELO HILFLHQ D FX 
OHL UHVSHFWLY  LDU SH GH DOW  SDUWH LQIOXHQ HL QHIDYRUDELOH D
HILFLHQ HL PLMORDFHORU IL[H DFWLYH FD

re a determinat o reducere a cifrei de

afaceri la 1000 lei mijloace fixe cu 135 lei, respectiv 3%.
'H DLFL FRQFOX]LD F  vQWUHSULQGHUHD D UHDOL]DW R vPEXQ W

LUH D

VWUXFWXULL PLMORDFHORU IL[H SURGXFWLYH QX SH FDOHD LQYHVWL LLORU QRL FDUH

presupun activeIL[HFXUDQGDPHQWHVXSHULRDUHDWkWFDQWLWDWLYFkWLFDOLWDWLY
FLSHFDOHD XQRUWUDQVIHUXULFRPDV ULFDUHLPSOLF PLMORDFHIL[HFXJUDGGH
X]XU PDUH
(VWH RSRUWXQ GLQ SXQFW GH YHGHUH DO DQDOL]HL L XUP ULUHD VWUXFWXULL
PLMORDFHORU IL[H SH YkUVW  FDUH HYLGHQ LD]  QLYHOXO ED]HL WHKQLFH D
SURGXF LHLGLQDPLFDSURFHVXOXLGHvQORFXLUHUHvQQRLUHDLO UJLUHDHL
'H DVHPHQHD SUH]LQW  LQWHUHV L VLWXD LD PRGHUQL] ULL XWLODMHORU

(utilaje modernizate, utilaje vechi, utilaje nemodernizate).

Starea mijloacelor fixe VH DSUHFLD]  FX DMXWRUXO
indicatori:

XUP WRULORU

JUDGXO GH X]XU  FDUH VH VWDELOHWH SH WRWDO PLMORDFH IL[H L SH FDWHJRULL
ODvQFHSXWXOSHULRDGHLLVIkULWXOSHULRDGHLFRQIRUPUHOD LHL

amortizarea mijloacelor fixe

valoare de inventar
Cu ct valoarea gradului de uzXU  VH UHGXFH VWDUHD PLMORDFHORU IL[H
grad de uzur =

VHvPEXQ W

HWH

JUDGXOGHUHvQQRLUHFDUHVHVWDELOHWHGXS UHOD LD

valoarea mijloacelor fixe noi intrate prin investitii

valoarea medie a mijloacelor fixe
6WDUHD PLMORDFHORU IL[H VH DSUHFLD]  DWkW SULQWU-R DQDOL]  VHSDUDW  D
DFHVWRU GRL LQGLFL FkW L SULQWU-R DQDOL]  FRUHODW  D DFHVWRUD GLQDPLFD
grad de rennoire =

FRHILFLHQWXOXL GHUHvQQRLUHV ILHFkWPDLDSURSLDW GHDFHHDDFRHILFLHQWXOXL

GHX]XU 
'H

UHJXO 

FRHILFLHQWXO

GH

UHvQQRLUH

HYLGHQ LD] 

vQORFXLUHD

PLMORDFHORU IL[H YHFKL FX FHOH QRL FDUH SUHVXSXQ SHUIRUPDQ H VXSHULRDUH

Dar acest proces de rennoire nu poate fi limitat numai la raportul valoric, ci

WUHEXLHvQWUHJLWFXDVSHFWHOHJDWHGHSHUIRUPDQ HFDUHLQIOXHQ HD] FDQWLWDWLY
L FDOLWDWLY vQWUHDJD DFWLYLWDWH HFRQRPLF  D vQWUHSULQGHULL UDQGDPHQW GXUDW 
GHIXQF LRQDUHVDWLVIDFHUHDFHULQ HORUHFRQRPLFHHWF

$QDOL]DXWLOL]

ULLSRWHQ LDOXOXLWHKQLFPLMORDFHORUIL[H

2 DVHPHQHD DQDOL]  YL]HD]  XWLOL]DUHD H[WHQVLY  L LQWHQVLY  D

PLMORDFHORU IL[HFRUSRUDOH SH GH R SDUWH L UHIOHFWDUHD DFHVWRUD vQ LQGLFDWRULL
GHSHUIRUPDQ
Q

DLvQWUHSULQGHULLSHGHDOW SDUWH

DQDOL]D

SHQWUX

DSUHFLHUHD

XWLOL] ULL

WLPSXOXL

GH

OXFUX

DO

HFKLSDPHQWXOXLLQGXVWULDOVHIRORVHVFXUP WRULLLQGLFDWRUL

JUDGXOGHSURJUDPDUHLIRORVLUHDIRQGXOXLGHWLPSFDOHQGDULVWLF

gradul de utilizare a fondului de timp maxim disponibil.

,QGLFDWRULLDPLQWL LVHGHWHUPLQ GXS XUP WRDUHOHUHOD LL

gradul de programare:

Tmax
T0

gradul de folosire a fondului de timp maxim disponibil:

T
G max = 1
Tmax

gradul de folosire a fondului de timp disponibil:

T
Gf = 1
T0
Acest lucru se poate analiza la nivelul echipamentului industrial, pe
Gp =

JUXSHGHXWLODMHVDXODQLYHOXOILHF UXLXWLODMLQGXVWULDO
Q FRQGL LLOH SUHOXFU ULL DXWRPDWH D GDWHORU VH FUHHD]  SRVLELOLWDWHD

ca centrele de suprDYHJKHUH L UHJODUH V

 RIHUH LQIRUPD LLLPHGLDWH L H[DFWH

D DFHVWRU LQGLFDWRUL L FDX]HOH FDUH DX GHWHUPLQDW QHvQFDGUDUHD IRORVLULL

WLPSXOXLGHOXFUXDOXWLODMHORUvQSDUDPHWULLVWDELOL L
&HULQ D HVWH FD JUDGXO GH IRORVLUH D WLPSXOXL GH OXFUX V  ILH FkW mai
aproape de cel maxim disponibil, ntruct se va concretiza favorabil n
YROXPXOSURGXF LHLH[HFXWDWHDWkWFDQWLWDWLYFkWLVXEUDSRUWXOFDOLWDWLY
&DX]HOHIUHFYHQWHFDUHGHWHUPLQ XWLOL]DUHDLQFRPSOHW DIRQGXOXLGH

timp maxim disponibil sunt: defecWHOH

PHFDQLFH L HOHFWULFH OLSVD GH

PDWHULDOHOLSVDGHFRPHQ]LSUHOXQJLUHDWLPSXOXLSHQWUXUHSDUD LLHWF
)RORVLUHD H[WHQVLY  D PLMORDFHORU IL[H FRUSRUDOH SUHVXSXQH L
UHVSHFWDUHD UHJLPXOXL VFKLPE ULORU vQ VWDELOLUHD F UXLD WUHEXLH V  VH DLE  vQ

vedere UHVWULF LLOH OHJDWH GH GHVI XUDUHD

economicitate n consumul energiei etc.

SURGXF LHL GH UDQGDPHQW GH

'H DVHPHQHD VH XUP UHVF DVSHFWHOH OHJDWH GH JUDGXO GH IRORVLUH D

parcului inventar.

3HQWUX D HYDOXD PDL FRUHFW LPSRUWDQ D XWLOL] ULL H[WHQVLYH HVWH

QHFHVDU  R FXDQWLILFDUH D IRORVLULL WLPSXOXL GH OXFUX XWLODMHORU DVXSUD
SULQFLSDOLORU LQGLFDWRUL DL SHUIRUPDQ HORU HFRQRPLFR

-financiare, utiliznd

XUP WRDUHOHUHOD LL

1. DVXSUDPRGLILF

ULLYDORULLSURGXF LHLPDUI IDEULFDW RE LQXW GHVWLQDW 

OLYU U

ii):
N1 (t1 t 0 ) rh 0 ,
unde: N QXP UXOGHXWLODMH
QXP UXOGHRUHXWLODM
t
r h = randamentul mediu orar.
2. DVXSUDPRGLILF ULLYDORULLDG XJDWHDIHUHQWHSURGXF LHLIDEULFDWH
Qa
N1 (t1 t 0 ) rh 0 0
Qf 0
3. asupra modifiF ULLFLIUHLGHDIDFHULDIHUHQWHDFWLYLW LLGHED] 
CA 0
N1 (t1 t 0 ) rh 0
Qf 0
4. asupra sumei profitului brut
CA 0
N1 (t1 t 0 ) rh 0
r0 ,
Qf 0
Pb
n care:
r0 = 0
CA0
5. DVXSUDFKHOWXLHOLORUFXDPRUWL]DUHDODOHLSURGXF LHPDUI IDEULFDW
A0
A0
1000
1000
N1 t1 rh 0
N1 t 0 rh 0

$QDOL]D XWLOL] ULL LQWHQVLYH D PLMORDFHORU IL[H SRDWH IL FDUDFWHUL]DW 

FXDMXWRUXOXUP WRULORULQGLFDWRUL

(a)

JUDGXO GH XWLOL]DUH D FDSDFLW

LL GH SURGXF LH FDUH VH GHWHUPLQ 

FD UDSRUW vQWUH SURGXF LD SUHY ]XW  L UHVSHFWLY RE LQXW  L FHD PD[LP 
FRQIRUPUHOD LHL

Cp =

Q
Q max

6HGHWHUPLQ XQJUDGGHXWLOL]DUHSURJUDPDW

Q0
LXQJUDGGH

Q max

Q1
utilizare efectiv
 GHRDUHFH IRORVLUHD LQWHJUDO
Q max
LQGLFDWRULLGHSHUIRUPDQ

 VH FRQFUHWL]HD]  vQ

DLvQWUHSULQGHULL

FDUHVHGHWHUPLQ FRQIRUPUHOD LHL

(b) LQGLFHOHGHXWLOL]DUHLQWHQVLY

Q
In =
KT

unde: In LQGLFHOHGHXWLOL]DUHLQWHQVLY 
Q = volumul SURGXF LHL
K FDUDFWHULVWLFDGLPHQVLRQDO DXWLODMXOXL
T WLPSXOGHIXQF LRQDUHDXWLODMXOXL
'HDVHPHQHDVHGHWHUPLQ XQLQGLFHGHXWLOL]DUHLQWHQVLY 
SURJUDPDWLXQXOHIHFWLYSHQWUXDVHVL]DFDUHVXQWUH]HUYHOHIRORVLULL
FRPSOHWHDFDSDFLW

LLHYLGHQW LQkQGX VHVHDPDGHFHUHUHDSHSLD

D

SURGXF LHLFDUHVHUHIHU OD

H[LVWHQ DXQRUORFXULvQJXVWH

IRORVLUHDFDSDFLW

H[LVWHQ DXQRUGHIHF LXQLvQDSURYL]LRQDUHDFXPDWHULDOH

GHS LUHDWHUPHQXOXLDIHUHQWUHSDUD L

OD

SDUDPHWULL

LORUQRLLQWUDWHvQIXQF LXQH

ilor etc.

$FHVW LQGLFDWRU VHVL]HD]  IDSWXO GDF  XWLODMXO UHVSHFWLY IXQF LRQHD] 

SURLHFWD L

GDF 

WLPSXO

GH

IXQF LRQDUH DO

XWLODMXOXL

VH

vQFDGUHD]  vQ OLPLWHOH SUHY ]XWH L FDX]HOH FH DX GHWHUPLQDW DFHDVW 

nencadrare etc, lucru foarte importaQWvQWUXFkWDFHDVW

XWLOL]DUHLQWHQVLY VH

UHIOHFW vQFDQWLWDWHDLFDOLWDWHDSURGXF LHLRE LQXWH

(c) randamentul utilajelor

FDUH UHSUH]LQW  FDQWLWDWHD IL]LF  VDX

YDORULF GHSURGXF LHSHXQLWDWHDIDFWRUXOXLXWLOL]DWFDUHSRDWHILH[SULPDW

fie n QXP

UXOGHHFKLSDPHQWHXWLODMHILHSULQWLPSXOGHOXFUXDODFHVWRUD

5HOD LDGHGHWHUPLQDUHDUDQGDPHQWXOXLXWLODMHORUHVWH

r=
n care:
r
Q
N
T

Q
N

sau

Q
T

= randamentul mediu (anual sau pe unitate de timp);

YDORDUHDSURGXF LHL
QXP UXOG

e utilaje;

WLPSXOGHIXQF LRQDUHDOXWLODMHORU

,QHJDOLWDWHD GLQWUH UDQGDPHQWXO HIHFWLY L FHO SURJUDPDW VDX FHO DO

SHULRDGHL SUHFHGHQWH H[SULP  HILFLHQ D XWLOL] ULL HFKLSDPHQWHORU LDU vQ

cazul randamentului valoric intervine modificarea structurLL SURGXF LHL L D

SUH XULORU DWXQFL FkQG QX HVWH DVLJXUDW  R FRPSDUDELOLWDWH D SUH XULORU
IRORVLWHvQH[SULPDUHDSURGXF LHL
6H SRDWH GHWHUPLQD L UDQGDPHQWXO PDUJLQDO FDUH HVWH HJDO FX
UDSRUWXO GLQWUH YDULD LD SURGXF LHL 4 L YDULD LD IDFWRUXOXL XWL

lizat (X), care

are mai mult caracter conceptual PDQDJHULDOLPDLSX LQIRORVLUHSUDFWLF 
ULJXURDV 
/HJ WXUD GLQWUH PRGXO GH XWLOL]DUH H[WHQVLY  L LQWHQVLY  HVWH
UHSUH]HQWDW  SULQ YDORDUHD SURGXF LHL H[SULPDW  vQ IXQF LH GH QXP UXO GH

utilaje, timpuOPHGLXOXFUDWGHXQXWLODMLUDQGDPHQWXOPHGLX
8WLOL]kQGUHOD LD Q = N t r PRGLILFDUHDYDORULLSURGXF LHLFDHIHFW
DOXWLOL] ULLH[WHQVLYHLLQWHQVLYHVHH[SOLF DVWIHO

Q1 Q0 = 135615,36 615,36 150.000 = -14.384,64 mil.lei

infOXHQ DQXP UXOXLGHXWLODMH

(N1 N 0 )t 0 r 0 = (46 50) 6.000 500.000 = 12.000 mil.lei

LQIOXHQ DQXP UXOXLPHGLXde ore utilaj pe utilaj:

N1 t1 t 0 r 0 = 46(5.920 6.000 ) 500.000 = 1.840 mil lei

LQIOXHQ DUDQGDPHQWXOXLPHGLXSHRU 

N1 t1 r1 r 0 = 46 5.920(498.000 500.000 ) = 544.640 mil.lei

6H FRQVWDW  F  VXQW UH]HUYH QHIRORVLWH DWt din punct de vedere al
XWLOL] ULLH[WHQVLYHFkWLGLQSXQFWGHYHGHUHLQWHQVLY
&DX]HOHFDUHSRWGHWHUPLQDDVHPHQHDVLWXD LLSRWIL

QHPRQWDUHD

XWLODMHORU

H[LVWHQWH

L

UHVSHFWLY

QHIXQF LRQDUHD

FHORU

instalate;

GHS LUHD WHUPHQXOXL GH H[HFXWDUH D LQYHVWL LLORU QHFHVDUH DIHUHQWH

KDOHORUvQFDUHWUHEXLHVFLQVWDODWHXWLODMHOHDFKL]L LRQDWH

IRORVLUHD LQFRPSOHW  D WLPSXOXL GH OXFUX DO XWLODMHORU GLQ GLIHULWH FDX]H
OLSV  SLHVH GH VFKLPE DSURYL]LRQDUHD GHIHFWXRDV  FX PDWHULL SULPH
OLSV HQHUJLHHWF

folRVLUHD QHUD LRQDO  D XWLODMHORU

randamentului mediu etc.;
2

SUREOHP 

LPSRUWDQW 

VXSUDIH HORUGHSURGXF LH

R

FX

UHSHUFXVLXQL

FRQVWLWXLH

L

QHJDWLYH

XWLOL]DUHD

DVXSUD

HILFLHQW

D

$QDOL]D XWLOL] ULL HILFLHQWH D VXSUDIH HORU GH SURGXF LH VH SRDWH

realiza folRVLQGXUP
Q N1 t r
I.
=
S
S

WRDUHOHPRGHOH

&RQIRUPDFHVWHLUHOD LLPRGHOXOIDFWRULDOVHSUH]LQW DVWIHO

Q
S

N
t
N
r
t
r

Q N T Q N
= = tr
S S N T S

II.
n care:

N

S

 JUDGXO GH vQF UFDUH DO VXSUDIH HORU GH SURGXF LH QXP UXO GH

utilaje ce revin la 100 sau 1000 m2).

0RGHOXOIDFWRULDOVHSUH]LQW DVWIHO

N
S
t
r

Q
S

'H PHQ LRQDW F  XQ DVHPHQHD PRGHO VHVL]HD]  QX QXPDL GDF 
vQWUHSULQGHUHD D UHVSHFWDW JUDGXO GH XWLOL]DUH DO VXSUDIH HORU GH SURGXF LH
JUDGFDUHLPSOLF SHOkQJ UHVSHFWDUHDSDUDPHWULORUSURLHFWD LLUHVSHFWDUHD
UHJXOLORU SULYLQG SURWHF LD ORFXOXL GH PXQF  FL L LPSOLFD LLOH DFHVWRU
QHUHVSHFW UL DVXSUD FDQWLW

LL L FDOLW

LL SURGXF LHL RE LQXWH FD IDFWRU FX

DF LXQH GLUHFW  FkW L LQIOXHQ D LQGLUHFW  R QHUHVSHFWDUH D JUDGXOXL GH

vQF UFDUH D VXSUDIH HORU GH SURGXF LH DUH LPSOLFD LL DVXSUD QXP UXOXL PHGLX
GH RUH SH XWLODM DVXSUD UDQGDPHQWXOXL PHGLX DVXSUD FDOLW
RE LQXWH

LL SURGXF LHL

0RGLILFDUHD
XWLODMHORU

VH

FUHWHUHD

UHIOHFW 

vQ

VDX

VF GHUHD

XUP WRULL

UDQG

LQGLFDWRUL

amentului mediu al
-financiari ai

HFRQRPLFR

ntreprinderii:
(1) $VXSUDYDORULLSURGXF LHLIDEULFDWH
T1 (r1 r0 )
(2) $VXSUDYDORULLDG XJDWHDIHUHQWHSURGXF LHLPDUI
Qa
sau n mod direct:
T1 (r1 r0 ) 0
Qf 0
T1(r1 r0), n care:
r=

(3)

Qa
T

$VXSUDFLIUHLGHDIDFHULDIHUHQWHDFWLYLW

T1 (r1 r0 )

(4)
(a)

IDEULFDW

LLGHED] 

CA 0
Qf 0

$VXSUDSURILWXOXLDIHUHQWSRWHQ LDO

SULQYDORDUHDSURGXF LHLPDUI 

T1 (r1 r0 ) pr0

n care:
pr0 = 1

q 0c 0
q 0p0

(b) prin intermediul cheltuielilor cu amortizarea:

A
A
0 0
T
r
T
1r0
11

(5)

q1p1

$VXSUDFRVWXULORUFXDPRUWL]DUHDODOHLSURGXF LHPDUI 

A0 A0

1000

T1r1 T1r0
(6) Asupra profitului brut aferent cifrei de afaceri din activitatea de
ED] 

(a) prin valoarea cifrei de afaceri

T1 (r1 r0 )

CA0
pr0
Qf 0

(b)

SULQLQWHUPHGLXOFKHOWXLHOLORUODOHXFLIU GHDIDFHUL

q 0c 0 q 0c 0
q1p1

T
r
T
r
10
11

n care:
r=

qp
T

(c) prin costurile cu amortizarea

A
A
CA 0
0 0 Qf 0
Qf 0
T1r1 T1r0

$QDOL]DHILFLHQ HLXWLOL]

ULLDFWLYHORU

fixe

3HQWUX FDUDFWHUL]DUHD HILFLHQ HL XWLOL] ULL PLMORDFHORU IL[H FDSLWDOXUL

IL[H VH XWLOL]HD]  XQ VLVWHP GH LQGLFDWRUL FDUH VXUSULQG PXOWLSOH HIHFWH DOH
XWLOL] ULLHILFLHQWHDPLMORDFHORUIL[HLDQXPH
D YDORDUHD SURGXF LHL IDEULFDWH FH UHYLQH O

a 1000 lei mijloace fixe

LQGLFDWRU FH VHFRUHOHD]  FX FDSDFLWDWHD GH SURGXF LH FDUH VH GHWHUPLQ  SH
ED]DUHOD LHL

Qf
1000
Mf
E YDORDUHD DG XJDW  FH UHYLQH OD  OHL PLMORDFH IL[H FRQIRUP
UHOD LHL

Qa
1000 , indicator ce
Mf

UHIOHFW  OHJ WXUD GLQWUH FDSDFLWDWHD IDFWRULORU

SURGXF LHLGHDFUHDLDG XJDYDORDUHEXQXULORULVHUYLFLLORU

F FLIUD GH DIDFHUL DIHUHQW  DFWLYLW

mijloace fixe:
CA
1000 FDUHHYLGHQ LD]
Mf

LL GH ED]  FH UHYLQH OD  OHL

OHJ WXUDGLQWUHXWLOL]DUHDHILFLHQW DPLMORDFHORU

IL[H L UH]XOWDWHOH ILQDOH DOH DFWLYLW

LL GH SURGXF LH GHFL QX QXPDL FRUHOD LD

GLQWUH XWLOL]DUHD PLMORDFHORU IL[H vQ FDSDFLWDWHD GH SURGXF LH FL L DVXSUD
DVSHFWHORU FDOLWDWLYH DOH SURGXF LHL FRQFUHWL]DWH vQ UHGXFH
IDFWXULHPLVHLQHvQFDVDWH

rea soldurilor

d) profitul brut ce revine la 1000 lei mijloace fixe:

Pr
1000   LQGLFDWRUL FDUH UHIOHFW  PRGXO vQ FDUH HILFLHQ D
Mf

PLMORDFHORU IL[H VH FRQFUHWL]HD]  vQ FUHWHUHD FLIUHL GH DIDFHUL U

FRVWXULORU SH SURGXV L vPEXQ W

LUHD FDOLW

XWLOL] ULL

educerea

LL SURGXF LHL DVLJXUkQG R

VWUXFWXU DFLIUHLGHDIDFHULFXUDSRUWXOFHUHUH RIHUW 

$QDOL]D

HILFLHQ HL

XWLOL] ULL

PLMORDFHORU

IL[H

SH

ED]D

DFHVWRU

indicatori, se poate realiza separat, modificareaP ULmiiILHF UXLLQGLFDWRUGH

HILFLHQ  fiind UH]XOWDWXO QHUHVSHFW ULL FRUHOD LHL GLQWUH ULWPXO GH FUHWHUH D
LQGLFDWRUXOXL FDUH H[SULP  HIHFWXO XWLOL] ULL PLMORDFHORU IL[H YDORDUHD
DG XJDW  FLIUD GH DIDFHUL L SURILWXO EUXW L ULWPXO GH FUHWHUH D YDORULL
PLMORDFHORUIL[HFDUHUHSUH]LQW HIRUWXODJHQWXOHFRQRPLF

$SOLFD LLLvQWUHE

UL

1. 6  VH FXDQWLILFH XWLOL]DUHD WLPSXOXL GH OXFUX DO XWLODMHORU DVXSUD
principalilor indicatori economico-ILQDQFLDULLV VHLQWHUSUHWH]HLQIOXHQ HOH
Nr.
crt.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.

Indicatori

Simbol

P0

P1

N
t
rh0
Qf

124
14200
1200
2112,96

132
15700
1260
2611,224

Qa

845

1175

CA
Pb
r

2400
480
0,2

2680
482,4
0,18

Ca1000

6000

6500

1XP UXOGHXWLODMH
1XP UXOGHRUHSHXWLODMRUH

Randamentul mediu orar (lei)

3URGXF LDIDEULFDW PLOOHL
9DORDUHD

DG XJDW 

DIHUHQW 

SURGXF LHL

fabricate (mil lei)

Cifra de afaceri (mil lei)
Suma profitului (mil lei)
3URILWXOODOHXFLIU GHDIDFHUL

Cheltuieli cu

amortizarea

la 1000 lei
)

SURGXF LHPDUI IDEULFDW OHL

6XSUDID DGHSURGXF LHP

2. 8WLOL]kQG GDWHOH GLQ WDEHOXO SUHFHGHQW V

 VH GHWHUPLQH PRGLILFDUHD

YDORULLSURGXF LHLIDEULFDWHFDHIHFWDOXWLOL] ULLH[WHQVLYHLLQWHQVLYHDPLMORDFHORU

IL[H6 VHLQWHUSUHWH]HHFRQRPLFUH]XOWDWHOHRE LQXWH

3. 6

 VH HIHFWXH]H DQDOL]D XWLOL] ULL VXSUDIH HORU GH SURGXF LH SH ED]D

GDWHORUGLQWDEHOXOSUHFHGHQW,QWHUSUHWDUHDHFRQRPLF DUH]XOWDWHORU

4. 6 VHVWDELOHDVF  LQIOXHQ D PRGLILF ULLUDQGDPHQWXOXLPHGLX DOXWLODMHORU

n principalii indicatori economico-financiari (tabelul precedent).
5. 6
SURGXF LH

 VH GHWHUPLQH LQIOXHQ D JUDGXOXL GH vQF UFDUH D VXSUDIH HORU GH

N
 DVXSUD XWLOL]
S

ULL HILFLHQWH D VXSUDIH HORU GH SURGXF LH

Cazul inflXHQ HLFXVHPQXO

6.

Q
.
S

&XP VH GHWHUPLQ  JUDGXO GH IRORVLUH D IRQGXOXL GH WLPS PD[LP

GLVSRQLELOLFHVHPQLILFD LLDUH*max

)?

7.&HUHSUH]LQW
8. 6

JUDGXOGHXWLOL]DUHDFDSDFLW

LLGHSURGXF LH&S

 VH GHWHUPLQH LQIOXHQ D PRGLILF ULL UDQGDPHQW

ului mediu orar asupra

r = - x mil lei.

YDORULLSURGXF LHL6 VHLQWHUSUHWH]HFD]XOLQIOXHQ HL