2

$1$/,=$ $&7,9,7

,, '( 352'8&

,(

, &20(5&,$/,=$5(

 $QDOL]D UDSRUWXOXL VWDWLF L GLQDPLF GLQWUH LQGLFDWRULL YDORULFL

 &RQVLGHUD LL JHQHUDOH

3URGXF LD L FRPHUFLDOL]DUHD FRQVWLWXLH SUHPLVD L WRWRGDW
DFWLYLW

LL

RULF

ILQDOLWDWHD

rui agent economic, calea de multiplicare a averii

SDWULPRQLDOH D VRFLHW

 'HOLPLW

LL

UL FRQFHSWXDOH

$SUHFLHUHD YDORULF

D DFWLYLW

LL GH SURGXF LH L FRPHUFLDOL]DUH VH

UHDOL]HD]  DWkW vQ ID]D GH SUHYL]LXQH FkW L vQ FHD GH H[HFX LH FX DMXWRUXO

XQXL VLVWHP GH LQGLFDWRUL VSHFLILFL 3ULQWUH DFHWLD VHPQLILFDWLYL VXQW

a) Cifra de afaceri (CA)

HVWH GHILQLW

GH /HJHD &RQWDELOLW

LL GLQ 5RPkQLD

SULQ WRWDOLWDWHD YHQLWXULORU UHDOL]DWH GLQ OLYU ULOH GH EXQXUL H[HFXWDUHD GH

OXFU UL L SUHVWDUHD GH VHUY
E

3URGXF LD

IDEULFDW

icii.

4I

HVWH

UHSUH]HQWDW

GH

WRWDOLWDWHD

SURGXVHORU

UHDOL]DWH L GHVWLQDWH YkQ] ULL SUHFXP L GH FRQWUDYDORDUHD OXFU ULORU L

VHUYLFLLORU

H[HFXWDWH

SHQWUX

WHU L

UXODMHOH

3URGXVH ILQLWH L 6HPLIDEULFDWH L

GHELWRDUH

DOH

FRQWXULORU

UXODMHOH FUHGLWRDUH 9HQLWXUL GLQ

OXFU UL H[HFXWDWH L VHUYLFLL SUHVWDWH 9HQLWXUL GLQ VWXGLL L FHUFHW UL

Vasile Robu, Nicolae Georgescu

2000.

L GLYHUVH

F D6$B987 64 ) 63() )(  %& $"     

GE  C A @ 4 5 5 5 5 4 2 1 0  '  # !  


9HQLWXUL GLQ DFWLYLW

F 9DORDUHD DG

4D H[SULP

XJDW

SURYHQLWH GH OD WHU L ERJ

VXUSOXVXO GH YDORDUH SHVWH FRQVXPXULOH

LD FUHDW

SULQ YDORULILFDUHD UHVXUVHORU WHKQLFH

XPDQH L ILQDQFLDUH DOH vQWUHSULQGHULL

G

3URGXF LD

H[HUFL LXOXL

UHSUH]LQW

4H

productive ntr-R SHULRDG

YROXPXO

WRWDO

DO

DFWLYLW

LL

GH WLPS GHWHUPLQDW 

3URGXF LD H[HUFL LXOXL HVWH IRUPDW

SURGXF LHL VWRFDWH L SURGXF LD UHDOL]DW

 3UREOHPH GH ED]

GLQ SURGXF LD YkQGXW  YDULD LD

vQ VFRSXUL SURSULL L FDSLWDOL]DW 

DOH DQDOL]HL DFWLYLW

LL GH SURGXF LH

L FRPHUFLDOL]DUH
3ULQFLSDOHOH

DVSHFWH

comercializDUH VH UHIHU

DOH

DQDOL]HL

DFWLYLW

LL

GH

SURGXF LH

OD

&DUDFWHUL]DUHD DFWLYLW

$QDOL]D HYROX LHL LQGLFDWRULORU YDORULFL SH ED]D LQGLFLORU

LL GH SURGXF LH L FRPHUFLDOL]DUH

Analiza raportului static dintre principalii indicatori;

Analiza raportului dinamic dintre indicatorii valorici.
SurseOH LQIRUPD LRQDOH XWLOL]DWH VXQW
&RQWXO GH SURILW L SLHUGHUH &33
%XJHWXO GH YHQLWXUL L FKHOWXLHOL %9&
(YLGHQ D FRQWDELO FXUHQW 

 &DUDFWHUL]DUHD DFWLYLW

$FWLYLWDWHD

GH

SURGXF LH

LL GH SURGXF LH L FRPHUFLDOL]DUH
FRPHUFLDOL]DUH

resupune parcurgerea

XUP WRDUHORU HWDSH

FRPSDUDUHD UH]XOWDWHORU HIHFWLYH FX RELHFWLYHOH SUHY ]XWH vQ %9&

L FX UH]XOWDWHOH SHULRDGHL SUHFHGHQWH

o determinarea gradului de ndeplinire a obiectivelor;

o identificarea cauzelor care au generat anumite abateri;
o stabiOLUHD P VXULORU SHQWUX UHGUHVDUHD DFWLYLW LL
abaterilor negative.
Exemplu: 6H FRQVLGHU vQWUHSULQGHUHD 6LJPD 6$ FDUH
FRPHUFLDOL]HD]

tabelul 2.1.

FRQIHF LL

'DWHOH

QHFHVDUH

DFWLYLW

LL

VXQW

vQ

FD]XO

SURGXFH L

VLQWHWL]DWH

vQ

Tabel nr. 2.1

- mil.lei
Nr.
crt.
1.

An curent
Prev Realizat
(p)
(1)

3URGXF LD
H[HUFL LXOXL

An
Precedent
(0)

Qe

700500

750000

Qf

Indicatori

Simbol

680000

CA
Qa

Indici %
P/0

1/0

1/P

820000

107,06

117,05

109,33

690000

715000

101,47

105,14

103,62

650000

670000

680000

103,07

104,61

101,49

340000

345000

380000

101,47

111,76

110,14

3URGXF LD

2.

PDUI
IDEULFDW

3.
4.

Cifra de
afaceri
Valoarea
DG XJDW

1RW

: ,QGLFDWRULL XWLOL]D L DX IRVW GHIODWD L

Concluzii:

6H FRQVWDW
VXSHULRDUH

WRDWH YDORULOH SUHYL]LRQDWH DOH LQGLFDWRULORU D

P ULPLORU

DQXOXL

SUHFHGHQW

IDSW

FH

u fost

HYLGHQ LD]

VRFLHWDWHD L D SURSXV R H[WLQGHUH D DFWLYLW

LL HFRQRPLFH
Valorile efective au devansat valorile previzionate, deci societatea
L-D vQGHSOLQLW LQWHJUDO RELHFWLYHOH $FHDVW HYROX LH D Lndicatorilor
SRDWH IL H[SOLFDW

SULQ FDX]H LQWHUQH LVDX H[WHUQH DOH PHGLXOXL

economic al ntreprinderii.
Cauze externe pot fi considerate:

diminuarea FRQFXUHQ HL VDX

VRFLHW

FRQVROLGDUHD

SR]L LHL

SH

SLD

LL DQDOL]DWH

FUHWHUHD FHUHULL SHQWUX SURGXVH

DSDUL LD XQRU QRL FOLHQ L

UHGXFHUHD FRVWXULORU GH DFKL]L LH OD PDWHULLOH SULPH HWF

le ntreprinderii analizate;

Cauze interne pot fi considerate:

reducerea consumurilor specifice;

vPEXQ W

FUHWHUHD SURGXFWLYLW

retehnologizarea sau modernizarea mijloacelor fixe etc.

1RW

LUHD JUDGXOXL GH XWLOL]DUH D FDSDFLW

 2 DQDOL]

SHUWLQHQW

VH SRDWH UHDOL]D DWXQFL FkQG VH GLVSXQH

HIHFWLY GH LQIRUPD LL SULYLQG DFWLYLWDWHD VRFLHW

PHGLXO LQWHUQ FkW L FHO H[

tern.

LL GH SURGXF LH

LL PXQFLL

LL DWkW vQ FHHD FH SULYHWH

2.1.3.2 Analiza indicatorilor valorici pe baza indicilor

,QGLFHOH H[SULP

XQ UDSRUW SURFHQWXDO vQWUH GRX

P ULPL DOH DFHOXLDL

LQGLFDWRU GLQWUH FDUH QXP U WRUXO HVWH YDORDUHD FXUHQW

 LDU QXPLWRUXO

ED]D GH FRPSDUD LH 

n cazul analizeL DFWLYLW

YDORULFL UHIOHFW

LL GH SURGXF LH L FRPHUFLDOL]DUH LQGLFDWRULL

R VLWXD LH QRUPDO

DWXQFL FkQG vQUHJLVWUHD]

XUP WRDUHOH

FRUHOD LL

1. Indicele cifrei de afaceri ,QGLFHOH SURGXF LHL IDEULFDWH

ICA ,Qf
,QWHUSUHWDUHD DFHVWHL FRUHOD LL HVWH XUP WRDUHD
 'DF

,CA

= IQf

DWXQFL VH FRQVWDW

PHQ LQHUHD SURSRU LRQDOLW

LL

vQWUH GLQDPLFD VWRFXULORU GH SURGXVH ILQLWH L GLQDPLFD ULWPXO OLYU ULORU

 'DF
,CA > IQf DWXQFL VH vQUHJLVWUHD]
R UHGXFHUH D
produse finite n periRDGD DQDOL]DW ID GH ED]D GH FRPSDUD LH

VWRFXULORU GH

 ,QGLFHOH SURGXF LHL IDEULFDWH ! ,QGLFHOH SURGXF LHL H[HUFL LXOXL

IQf > IQe

,QHJDOLWDWHD HYLGHQ LD]

UHGXFHUHD VWRFXULORU GH SURGXF LH vQ FXUV GH

H[HFX LH L D FRQVXPXULORU LQWHUQH

 ,QGLFHOH YDORULL DG XJDWH ! ,QGLFHOH SURGXF LHL H[HUFL LXOXL

IVA > IQe

&RUHOD LD H[SULP

UHGXFHUHD SRQGHULL FRQVXPXULORU SURYHQLWH GH OD

WHU L vQ SURGXF LD H[HUFL LXOXL

'LQ WDEHOXO QU  VH REVHUY

cifrei de afaceri ntr-un ritm supeULRU



DIDFHUL

UH]XOWkQG

HIHFWLY

SURGXF LD
R

FUHWHUH

IDEULFDW
D

GHL V D SUHYL]LRQDW R FUHWHUH D

SURGXF LHL
D

VWRFXULORU

GHYDQVDW
GH

IDEULFDWH
vQ

SURGXVH



GLQDPLF
ILQLWH

FLIUD

GH



103,62%).
3URGXF LD H[HUFL LXOXL D GHYDQVDW FD ULWP SURGXF LD IDEULFDW
FUHVFXW FRQVXPXULOH LQWHUQH L VWRFXULOH GH SURGXF LH QHWHUPLQDW

GHF

i au



> 103,62%).
5LWPXO
LQIHULRU


FHOXL

GH

FUHWHUH

SUHYL]LRQDW

 SUREDELO GDWRULW

GHFkW vQ DQXO SUHFHGHQW vQV

IRVW VXSHULRDU

SUHYL]LRQDW
SHQWUX

SHQWUX

SURGXF LD

YDORDUHD

DG XJDW

H[HUFL LXOXL

a fost



DQWLFLS ULL XQRU FRQVXPXUL PDWHULDOH PDL PDUL

HIHFWLY GLQDPLFD YDORULL DG XJDWH 

GLQDPLFLL SURGXF LHL H[HUFL LXOXL 

R UHGXFHUH D SRQGHULL FKHOWXLHOLORU PDWHULDOH vQ WRWDO SURGXF

 vQUHJLVWUkQGX

ie.

-se

2.1.3.3 Analiza raportului static dintre indicatorii valorici

Scopul unei astfel de analize este de a oferi LQIRUPD LL DVXSUD
indicatorilor valorici 5HOD LLOH VWDWLFH

HYROX LHL HOHPHQWHORU FRPSRQHQWH DOH

FX VHPQLILFD LH vQ DQDOL]D DFWLYLW

LL GH SURGXF LH L FRPHUFLDOL]DUH VXQW

5DSRUWXO GLQWUH FLIUD GH DIDFHUL L YDORDUHD SURGXF LHL IDEULFDWH

CA

Qf H[SULP

PRGLILFDUHD VWRFXULORU GH SURGXVH ILQLWH L D DOWRU

YHQLWXUL GLQ DFWLYLWDWHD GH ED]  6LWXD LD VH FRQVLGHU

IDYRUDELO

CA
pentru
1.
Qf

5DSRUWXO

GLQWUH

YDORDUHD

SURGXF LHL H[HUFL LXOXL

SURGXF LH
DSUHFLD]

QHWHUPLQDW

GLQWUH

H[HUFL LXOXL

IDEULFDWH

Qf

Qe FDUDFWHUL]HD]

FD ILLQG IDYRUDELO

5DSRUWXO

SURGXF LHL

YDORDUHD

FRQVXPXOXL

YDORDUHD

HYROX LD VWRFXULORU GH
LQWHUQ

6LWXD LD

VH

Qf
pentru
1.
Qe
DG XJDW

Qa

Qe HYLGHQ LD]

YDORDUHD

PRGLILFDUHD

SURYHQLWH GH OD WHU L 6LWXD LD IDYRUDELO

Pe baza datelor din tabelul nr. 2.1 s-DX

statice (tabelul nr. 2.2)

HVWH FkQG

SURGXF LHL

FRQVXPXULORU

Qa
1.
Qe

RE LQXW XUP WRDUHOH UHOD LL

Tabelul 2.2

Nr.
crt.

5HOD LL VWDWLFH

Simbol

An
precedent

An curent
3UHY ]XW
Realizat

1.

Cifra de afaceri
Productia fabricata

Ca
Qf

0,955

0,971

0,951

2.

Productia fabricata
Productia exercitiului

Qf
Qe

0,970

0,920

0,871

3.

Valoarea adaugata
Productia exercitiului

Qa
Qe

0,485

0,460

0,463

&X H[FHS LD SULPXOXL UDSRUW VWDWLF FHOHODOWH YDORUL SUHYL]LRQDWH V

VLWXDW VXE QLYHOXO DQXOXL SUHFHGHQW GDWRULW

IDSWXOXL F

VRFLHWDWHD L

-au
-a propus

XQ ULWP GH FUHWHUH D SURGXF LHL H[HUFL LXOXL VXSHULRU ULWPXOXL GH FUHWHUH D

SURGXF LHL IDEULFDWH L D YDORULL DG XJDWH

Valorile realizate sunt sub nivelul previzionat n cazul UHOD LLOor

CA
Qf
statice
L
GDWRULW
ULWPXULORU GLIHriWH GH FUHWHUH D FHORU WUHL
Qf
Qe
LQGLFDWRUL

5H]XOW

ID

GH

SURGXF LHL IDEULFDWH UHVSHFWLY V

SODQ

FUHVFXW

L DX FUHVFXW FRQVXPXULOH LQWHUQH DOH VRFLHW

vQF

vQ

IOX[XO

WHKQRORJLF

JUDGXO

GH

YDORULILFDUH

-a redus ponderea stocurilor de produse finite

LL L VWRFXULOH GH SURGXVH DIODWH

,Qe

> IQf). Ponderea consumurilor materiale

SURYHQLWH GH OD WHU L vQ SURGXF LD H[HUFL LXOXL V-D UHGXV ID
GH SURJUDP

2.1.3.4 Analiza raportului dinamic dintre indicatorii valorici

Raportul dinamic cDUDFWHUL]HD] HYROX LD vQ WLPS D LQGLFDWRULORU
valorici prin operarea cu indicii acestora.
Principalele tipuri de rapoarte dinamice sunt:
1) 5DSRUWXO vQWUH ULWPXO YkQ] ULORU OLYU ULORU L ULWPXO IDEULFD LHL
I CA
I
; SLWXD LD HVWH FRQVLGHUDW IDYRUDELO FkQG CA 1 .
I Qf
I Qf
2)

5DSRUWXO
ILQDOL] ULL

vQWUH

ULWPXO

SURGXF LHL

YROXPXOXL

I Qf
I Qe

WRWDO

; Cnd

GH

I Qf
I Qe

DFWLYLWDWH

1

FRUHVSXQ] WRDUH GHVI XU ULL QRUPDOH D DFWLYLW

3)

VLWXD LD

SHQWUX

I Qa
I Qe

1.

HVWH

LL

*UDGXO GH SUHOXFUDUH D FRQVXPXULORU SURYHQLWH GH OD WHU L

6LWXD LD HVWH SR]LWLY

ULWPXO

I Qa
I Qe

8WLOL]kQG GDWHOH WDEHOXOXL QU  UDSRDUWHOH GLQDPLFH VH SUH]LQW

vQ

tabelul 2.3:
Tabelul 2.3

Nr.
crt.

An
Simbol
precedent

Rapoarte dinamice

1.

Indicele cifrei de afaceri

Indicele productiei fabricate

I Ca
I Qf

2.

Indicele productiei fabricate

Indicele productiei exercitiului

I Qf

3.

Indicele valorii adaugate

Indicele productiei exercitiului

I Qa

I Qe
I Qe

An curent
3UHY ]XW Realizat

1,015

0,994

0,979

0,947

0,898

0,948

0,947

0,954

1,007

$FHOHDL FRQFOX]LL YH]L $QDOL]D UDSRUWXOXL VWDWLF GLQWUH LQGLFDWRULL

YDORULFL VH GHVSULQG L DQDOL]kQG UDSRUWXO GLQDPLF DO LQGLFDWRULORU YDORULFL

 $QDOL]D SURGXF LHL IL]LFH

ULL SURJUDPXOXL GH IDEULFD LH SH VRUWLPHQWH

 $QDOL]D UHDOL]

L SH WRWDO VRFLHWDWH
SURGXF LD

Conceptual,
vQWUHEXLQ DUH

UH]XOWDWH

GLQ

UHSUH]LQW

IL]LF

DFWLYLWDWHD

WRWDOLWDWHD

SURGXFWLY

YDORULORU

GHVWLQDWH

GH

FRQVXPXOXL

intermediar sau final.

3HQWUX GHVI XUDUHD QRUPDO
RULFH vQWUHSULQGHUH V
LQWHUYDO

YDULDELO

GH

D DFWLYLW

vL VWDELOHDVF
WLPS

SULQ

DLE

VHF LL

HWF

LD

vQ

FDOFXO

FHUWLWXGLQHD

vL

YD

RQRUD

GH FOLHQ LL V L

3URJUDPXO GH IDEULFD LH VH UHDOL]HD]

HFKLSH

economice este necesar ca

XQ SURJUDP GH IDEULFD LH DIHUHQW XQXL

FDUH

LQWHJUDO REOLJD LLOH FRQWUDFWXDOH ID

LL

SH VXEGLYL]LXQL RUJDQL]DWRULFH

FDSDFLWDWHD

GH

SURGXF LH

DJHQWXOXL

economic.
*UDGXO GH vQGHSOLQLUH D SURJUDPXOXL GH IDEULFD LH SHUPLWH IRUPXODUHD

unor concluzii referitoare la fundamentarea acestuia, la capacitatea factorilor

GH

GHFL]LH

GH

DQWLFLSDUH

DFWLYLW

LL

vQWUHSULQGHULL

3HQWUX

FDUDFWHUL]DUHD

JUDGXOXL GH vQGHSOLQLUH D SURJUDPXOXL GH IDEULFD LH VH XWLOL]HD] 

LQGLFLL LQGLYLGXDOL GH vQGHSOLQLUH D SURJUDPXOXL GH SURGXF LH

coeficientul mediu de sortiment;

FRHILFLHQWXO GH QRPHQFODWXU 

Indicii individuali de ndeplinire a programului

HYLGHQ LD]

P VXUD

vQ FDUH SUHYL]LXQLOH DX IRVW UHVSHFWDWH SH VRUWLPHQWH L SH WRWDO SURGXF LH

Coeficientul de sortiment (KS)

asupra

RIHU

LPDJLQH

GH

DQVDPEOX

JUDGXOXL GH UHDOL]DUH D SURJUDPXOXL GH IDEULFD LH SH VRUWLPHQWH OD

QLYHOXO VRFLHW

LL FRPHUFLDOH

3ULQFLSLXO GHWHUPLQ ULL DFHVWXL FRHILFLHQW HVWH DO QHFRPSHQV ULL XQRU

QHvQGHSOLQLUL GH SURJUDP OD XQHOH VRUWLPHQWH FX GHS LULOH vQUHJLVWUDWH OD DOWH

sortimeQWH Q FRQGL LLOH XQHL FHUHUL QHPRGLILFDWH ID

GH SURJUDP GHS LULOH

GH SURGXF LH IDEULFDW

R FUHWHUH D VWRFXULORU

OD XQHOH VRUWLPHQWH VHPQLILF

vQWUHSULQGHULL GHFL R LPRELOL]DUH GH UHVXUVH LDU R QHUHDOL]DUH D SURGXF LHL

planificate la diferite sortimeQWH

SUHVXSXQH R RQRUDUH SDU LDO

FRQWUDFWXDOH FX FRQVHFLQ H QHJDWLYH DVXSUD DFWLYLW

0 ULPHD PD[LP
DSDU GRX

D REOLJD LLORU

LL HFRQRPLFH YLLWRDUH

D FRHILFLHQWXOXL GH VRUWLPHQW HVWH  Q SUDFWLF

VLWXD LL

a) Ks = 1, vQ XUP WRDUHOH VLWXD LL:

a1) cnd SURJUDPXO GH IDEULFD LH

vQ SURSRU LH GH 

a 2

D IRVW UHDOL]DW OD WRDWH VRUWLPHQWHOH

FkQG SURJUDPXO GH IDEULFD LH D IRVW UHDOL]DW L GHS LW OD WRDWH

VRUWLPHQWHOH LQGLIHUHQW GH SURSRU LD GH UHDOL]DUH

b) Ks < 1, vQ XUP WRDUHOH VLWXD LL:

b1) cnd proJUDPXO GH IDEULFD LH D IRVW UHDOL]DW L GHS LW SH WRWDO GDU
FHO SX LQ OD XQ VRUWLPHQW QX V-D UHDOL]DW QLYHOXO SUHY ]XW
b2 FkQG SURJUDPXO GH IDEULFD LH QX D IRVW UHDOL]DW DWkW SH WRWDO FkW L
SH VRUWLPHQWH LQGLIHUHQW GH SURSRU LD GH QHUHDOL]DUH

RelD LLOH GH GHWHUPLQDUH D FRHILFLHQWXOXL GH VRUWLPHQW VXQW

q min p 0
1) K s =
q0 p0

g 0 iq g 0
+
2) K s =
100
100 2
3) K s = 1
n care
qmin p0

(qp )
q0p0

YDORDUHD SURGXF LHL UHFDOFXODW

vQ OLPLWD SUHYHGHULORU GHWHUPLQDW

prin compararea valorii realizate pe produse cu valoarea

SUHY ]XW

L OXDUHD vQ FDOFXO D YDORULL PLQLPH

g0

SRQGHUHD

SUHY ]XW

VRUWLPHQWHORU

OD

FDUH

QX

-a realizat

programul;

g 0

SUHY ]XW
D VRUWLPHQWHORU OD FDUH V-D UHDOL]DWGHS LW
programul;
iq
= indicele de ndeplinire a prevederilor la sortimentele luate n
calcul;
(qp) = suma abaterilor negative pe sortimente.

SRQGHUHD

GH PDWHULDOH

vQWUHSULQGHUHD $/)$ DUH FD RELHFW GH

GH

FRQVWUXF LL

JUDGXO GH UHDOL]DUH D SURJUDPXOXL GH IDEULFD LH L V

Iq (%)

Abateri
negative qp

Realizat

1.
2.
3.
4.
5.

A
B
C
D
TOTAL

4500
3750
3000
3750
15000

4800
3200
4800
3200
16000

106,67
85,33
1600
85,33
106,67

-550
-550
-1100

FHUH

VH GHWHUPLQH

VH LQWHUSUHWH]H VLWXD LD

Tabelul 2.4

n limita
prevederilor
qminp0
4500
3200
3000
3200
13900

(%)

Realizat

30
25
20
25
100

(mil lei) qp

Denumire
sortiment

X
S
c h gT8f
a
` `T ""RQ6VITSRQ P3H
YXW SU I I

Nr.
crt.

6H

X gTS
c h pf

SURGXF LD

PX PIYT
c I "Y S
YXWQS
`I ""Rpf

6H FRQVLGHU

Exemplu:
DFWLYLWDWH

` YXWQSU IS YX c
T ` "e"d"X c "S b

30
20
30
20
100

Coeficientul de sortiment aferent bazei de date precedente este:

q min p 0 13900
1) K s =
=
= 0,9267
15000
q0 p0
2) K s =

g 0 iq
100 2

3) K s = 1

25 85,33 + 25 85,33 30 + 20
g0
=
+
= 0,9267
100
100
100 2

(qp )
1100
=1
= 0,9267
15000
q0p0

'HL OD QLYHOXO vQWUHSULQGHULL SURJUDPXO GH IDEULFD LH D IRVW GHS LW

(106,67%),

SH VRUWLPHQWH SURSRU LD GH UHDOL]DUH D IRVW GH 

VLWXD LH HYLGHQ LD]

IDSWXO F

 $FHDVW

vQ FD]XO LQH[LVWHQ HL VWRFXULORU VRFLHWDWHD QX L

SRDWH RQRUD LQWHJUDO REOLJD LLOH FRQWUDFWXDOH FX EHQHILFLDULL

&RHILFLHQWXO

GH

VRUWLPHQW

UHIOHFW

SURSRU LD

e realizare a

programului la unele sortimente.

,QWHUSUHWDUHD YDORULF

VH IDFH GLIHUHQ LDW vQ IXQF LH GH VLWXD LH GDF

DEDWHUHD GH OD SURJUDP HVWH IRDUWH PDUH OD XQ VLQJXU VRUWLPHQW VDX GDF

GH FRHILFLHQW HVWH HIHFWXO QHUHDOL] ULL SU

YDORDUHD vQUHJLVWUDW

ogramului la

PDL PXOWH VRUWLPHQWH GDU vQ SURSRU LL PDL PLFL 3HQWUX D GHOLPLWD DFHVWH
DVSHFWH

DQDOL]D

HVWH

FRPSOHWDW

QRPHQFODWXU
.n), FDUH DUDW QXP
respectat programul de fabULFD LH

FX

GHWHUPLQDUHD

coeficientului de
UXO GH SURGXVH VRUWLPHQWH OD FDUH QX V-a

5HOD LD GH FDOFXO HVWH

n
N

Kn =1

n care:
N = QXP
n QXP

UXO WRWDO GH SURGXVHVRUWLPHQWH H[LVWHQWH vQ QRPHQFODWRU

UXO GH SURGXVHVRUWLPHQWH OD FDUH QX V

-a realizat programul de

IDEULFD LH

n cazul considerat K n = 1
$FHDVW

YDORDUH

SUHYL]LXQLORU OD 

DUDW

2
= 0,5
4

SURGXF LD

QX

-a realizat conform

GLQ VRUWLPHQWHOH DQDOL]DWH UHVSHFWLY % L ' DPEHOH FX

indici de 85,33%).
 $QDOL]D VWUXFWXULL SURGXF LHL
5HDOL]DUHD
VRUWLPHQWH
DFHVWHLD

DEDWHUL

HYLGHQ LDWH

SURJUDPXOXL
GH

OD

GH

SURGXF LH

SURJUDP

JHQHUHD]

SULQ PRGLILFDUHD

vQ

SURSRU LL

PRGLILF UL

SRQGHULORU

SH

FDUH

L
OH

iferite pe

vQ

VWUXFWXUD

GH LQ

GLIHULWH

VRUWLPHQWH GLQ QRPHQFODWRUXO GH IDEULFD LH vQ YROXPXO WRWDO GH DFWLYLWDWH

Procedeele specifice de DQDOL] D VWUXFWXULL SURGXF LHL VXQW

SRQGHULOH JUHXW LOH VSHFLILFH
FRHILFLHQWXO PHGLX GH VWUXFWXU DVRUWLPHQW
&RPSDUDUHD

VRUWLPHQW DUDW

SRQGHULORU

HIHFWLYH

FX

FHOH

SURJUDPDWH

P VXUD vQ FDUH V D UHVSHFWDW VWUXFWXUD LQL LDO

DOH

ILHF UXL

D SURJUDP

ului

GH SURGXF LH
&DUDFWHUL]DUHD
UHDOL]HD]

LQWHQVLW

LL

PRGLILF ULL

VWUXFWXULL

SH ED]D FRHILFLHQWXOXL PHGLX GH VWUXFWXU

UHOD LLOH

1) K st = 1

.st

g
100

unde:
J DEDWHUHD QHJDWLY

D SRQGHULL SH VRUWLPHQWHSU

oduse

SURGXF LHL

VH

) determinat prin

2) K st =

Pr oductia efectiva executata in contul structurii prevazute

Productia efectiva recalculata

8WLOL]DUHD PRGHOXOXL  LPSXQH SDUFXUJHUHD XUP WRDUHORU HWDSH

D UHFDOFXODUHD SURGXF LHL UHDOL]DWH FRQIRUP VWUXFWXULL SUHY ]XWH ILH
SULQ DSOLFDUHD SRQGHULL SUHY ]XWH D ILHF UXL VRUWLPHQW OD YDORDUHD
UHDOL]DW

WRWDO

SURJUDPXOXL

ILH SULQ vQPXO LUHD LQGLFHOXL PHGLX GH UHDOL]DUH D

GH

SURGXF LH

FX

YDORDUHD

SUHY ]XW

ILHF UXL

sortiment.
E

GHWHUPLQDUHD

YDORULL

SURGXF LHL

UHDOL]DWH

vQ

FRQWXO

VWUXFWXULL

programate prin compararea valorii efective pe fiecare sortiment

cu cea UHFDOFXODW  OXkQGX-VH vQ FDOFXO YDORDUHD PLQLP 
([HPSOX 'DWHOH GH ED]

VXQW SUHOXDWH GLQ WDEHOXO SUHFHGHQW

Tabelul 2.5
- mil lei -

R  "

UHOD LLORU

R  "

ED]D

vQUHJLVWUHD]

recalculate

30
25
20
25
100

30
20
30
20
100

5
5
10

4800
4000
3200
4000
16000

GH

GHWHUPLQDUH

Valoarea

FRHILFLHQWXO

n contul
structurii

v  6w
y vu

v ""xR6VrvRt r3q
y tu w ur s
4800
3200
4800
3200
16000

Realizat

r v 3
vu

3H

y uw u
v ""xRt6dr6y eyu

4500
3750
3000
3750
15000

A
B
C
D
TOTAL

Realizat

| g|

yxtu
v ""R6w

1
2
3
4
5

Denumire
sortiment

yv
r Rv
yxtu
r ""R8

Nr.
crt.

4800
3200
3200
3200
14400

GH

VWUXFWXU

XUP WRDUHOH YDORUL

10
= 0,9
100
14400
K st =
= 0,9
16000
K st = 1

FRQGL LLOH

sortimente, sociHWDWHD
sortimentale. $FHDVW

QHUHVSHFW ULL
FRPHUFLDO
VLWXD LH

FRHILFLHQWXOXL GH VWUXFWXU
VWUXFWXU

HVWH

programului.

SURJUDPXOXL

HVWH

HYLGHQ LDW

(K st = 0,9) .9DORDUHD

HYLGHQ LD]

SURGXF LHL

IDEULFDWH

SH

D vQUHJLVWUDW L R PRGLILFDUH D VWUXFWXULL

GH

YDORDUHD

PD[LP

VXEXQLWDU

D FRHILFLHQWXOXL GH

realizarea structurii sortimentale conform

 $QDOL]D FRUHODW

D FRHILFLHQWXOXL GH VWUXFWXU

FX FRHILFLHQWXO

de sortiment
&RPSDUDUHD
VWUXFWXU

YDORULORU

FRHILFLHQWXOXL

GH

VRUWLPHQW

FHOXL

GH

SRDWH FRQGXFH OD XUP WRDUHOH FRPELQD LL

a)

b)

Ks = 1
Kst < 1
Iq > 100

Q DFHDVW

Ks < 1
Kst < 1
Iq 

VLWXD LH SURJUDPXO GH SURGXF LH D IRVW

UHDOL]DW LVDX GHS LW OD WRDWH VRUWLPHQWHOH GDU vQ

SURSRU LL GLIHULWH
DFHVW

vQGHSOLQLW

FD]
OD

SURJUDPXO
FHO

GH

SX LQ

IDEULFD LH

XQ

SURSRU LLOH GH UHDOL]DUH GLIHU

QX

VRUWLPHQW

-a
iar

GH OD XQ VRUWLPHQW

la altul.
c)

Ks = 1
Kst = 1
Iq 

$FHVW FD] HVWH R VROX LH WHRUHWLF

F

SURJUDPXO GH SURGXF LH V

L HYLGHQ LD]

-a realizat la toate

VRUWLPHQWHOH vQ DFHHDL SURSRU LH

i1 = i2 = ... = in = IQ
d)

Ks < 1
Kst = 1
Iq < 100

(VWH

VROX LH

WHRUHWLF

FH

VHPQLILF

IDSWXO

SURJUDPXO GH SURGXF LH QX D IRVW UHDOL]DW OD WRDWH

VRUWLPHQWHOH vQ DFHHDL SURSRU LH

i1 = i2 = ... in = IQ < 100

n cazul practic prezentat
UH]XOW


Ks = 0,9267
Kst = 0,9
Iq = 106,67%

SURJUDPXO QX D IRVW UHDOL]DW OD WRDWH VRUWLPHQWHOH

GLQ WRWDO VRUWLPHQWH Q FRQGL LLOH vQ FDUH

vQWUHSULQGHUHD VH DIO

privind voluPXO OLYU

0RGLILFDUHD

, UHVSHFWLY % L '
FHUHUHD QX V-a modificat,

vQ LPSRVLELOLWDWHD GH D UHVSHFWD FODX]HOH FRQWUDFWXDOH

ULORU F WUH VROLFLWDQ L
VWUXFWXULL

SURGXF LHL

VH

YD

UHIOHFWD

economico-ILQDQFLDUL GHWHUPLQD L SH ED]D DFHVWHLD

 5DWD HILFLHQ HL FRVWXULORU DIHUHQWH H[SORDW ULL

q1c0 1000 q0 c0 1000

q1 p0
q0 p0

unde:
T

SURGXF LD RE LQXW

GHVWLQDW

FRVWXO XQLWDU GH SURGXF LH

SUH XO PHGLX GH YkQ]DUH

YkQ] ULL

vQ

WR L

LQGLFDWRULL

 3URILWXO GLQ H[SORDWDUH DIHUHQW SURGXF LHL IDEULFDWH

Q f1 pr pr0 q1p1 pr pr0 ,

unde:
Qf = SURGXF LD IDEULFDW GHVWLQDW YkQ] ULL
pr = profLWXO OD  OHX YHQLWXUL GLQ H[SORDWDUH VDX OD  OHX SURGXF LH YkQGXW ;

pr = SURILWXO UHFDOFXODW vQ IXQF LH GH VWUXFWXUD HIHFWLY D SURGXF LHL

q1c 0
respectiv: pr = 1
q1p 0
 (ILFLHQ D DFWLYHORU GH H[SORDWDUH

Qf1 pr pr 0

,
AE1

unde:

AE = active de exploatare;

unde:

AF = active fixe;

 (ILFLHQ D DFWLYHORU IL[H

Qf1 pr pr 0

,
AF1

 (ILFLHQ D DFWLYHORU FLUFXODQWH

Qf1 pr pr 0

,
AC1

unde:

AC = active circulante;

 5DWD UHQWDELOLW

LL UHVXUVHORU FRQVXPDWH

 5DWD UHQWDELOLW

LL FRPHUFLDOH

q1 p 0

q0 p0

1100
1100

q1c 0

q0 c0

q1c 0 100 1 q0 c0 100

q1 p 0
q0 p0

 (ILFLHQ D FDSLWDOXOXL SHUPDQHQW

Qf1 pr pr 0

,
K per1

unde:

K per = capitalul permanent

 $O L LQGLFDWRUL GH SHUIRUPDQ



$QDOL]D

FDOLW

LL

SURGXF LHL

LPSOLFD LLORU

HFRQRPLFR

financiare ale acesteia

UHSUH]LQW

JUDGXO

FDUDFWHULVWLFLORU

WHKQLFH

Calitatea
WRWDOLWDWHD

vQ

FDUH

XQ

HFRQRPLFH

SURGXV

VDX

VRFLDOH

VHUYLFLX

SULQ

de exploatare,

satisface nevoia pentru care a fost creat.

PEXQ W
RULF UHL

VRFLHW

LUHD FDOLW
L

LL SURGXF LHL UHSUH]LQW

GHRDUHFH

ILQDQFLDUH D FRPSHWLWLYLW

SHUPLWH

FUHWHUHD

SHUIRUPDQ HORU

LL L FRQVROLGDUHD SR]L LHL GH SLD

&DUDFWHUL]DUHD FDOLW

LL SURGXF LHL VH UHDOL]HD]

VLVWHP GH LQGLFDWRUL SULQFLSDOHOH PRGDOLW

a)

XQ RELHFWLY HVHQ LDO DO

L GH DQDOL]

HFRQRPLFR

D vQWUHSULQGHULL

SULQ XWLOL]DUHD XQXL

ILLQG

&RHILFLHQWXO HFKLYDOHQ HL WHKQLFH VDX DO SDUDPHWUXOXL XQLF

prin

FDUH vQVXLULOH FDOLWDWLYH DOH XQXL SURGXV VXQW UHGXVH OD XQD VLQJXU  DFHHD
FDUH LQWHUHVHD]

SH EHQHILFLDU

b) Dinamica refuzurilor din partea beneficiarilor prin determinarea

SRQGHULL SURGXVHORU UHIX]DWH vQ WRWDOXO SURGXF LHL OLYUDWH

c)

'LQDPLFD

UHFODPD LLORU

GLQ

SDUWHD

EHQ

eficiarilor

prin

GHWHUPLQDUHD QXP UXOXL GH UHFODPD LL VDX YDORDUHD SURGXVHORU UHFODPDWH

ntr-R SHULRDG GH WLPS

d) 'LQDPLFD FKHOWXLHOLORU
H[SULPDW

FD VXP

DEVROXW

FX UHPHGLHULOH vQ WHUPHQXO GH JDUDQ LH

VDX FD QLYHO FH UHYLQH OD  PLOLRQ  PLOLDUG OH

SURGXF LH

e)
H[

Indicatorii

UDQGDPHQWXO

VSHFLILFL

tehnico-economici

LQVWDOD LLORU

FRQVXPXO

GH

ILHF UHL

FRPEXVWLELO

UDPXUL

GXUDELOLWDWHD

gradul de finisare etc.);

f) DOWH PRGDOLW L
DQDOL]D

FDOLW

LL

LL HFRQRPLFH R GHRVHELW

SURGXF LHL

GLIHUHQ LDWH

t xlpk
j R|ds fs xls xr { pl ppj
r
x z r l

d x t j h
fhl
xy iswu p tmrq pRl omFj g f e )
r v f s p f p n hlk i h
d

SUH]LQW

SH

FODVH

LPSRUWDQ D
GH

FDOLWDWH

RRm$} l dR x 9j s l )Rp xip

} x zprplj srh f ~} i x fj zpl f

Q DSUHFLHUHD HILFLHQ HL DFWLYLW

R

Aceasta se poate realiza pe produs sau la nivel de ntreprindere.

3ULQFLSDOHOH FULWHULL FDUH VWDX OD ED]D JUXS ULL SURGXVHORU SH FODVH de
calitate sunt:
calitatea materiei prime folosite;
procedeele tehnologice utilizate pentru prelucrarea materiilor
prime;
DEDWHULOH GH OD QRUPHOH LQWHUQH FDUH UHJOHPHQWHD] SDUDPHWULL GH
calitate ai produselor respective.

2.3.1 $QDOL]D FDOLW

6H UHDOL]HD]

LL OD QLYHOXO XQXL SURGXV

SULQ

:
a) coeficientul mediu de calitate K , stabilit conform modelului
qiKi
gi Ki
K=
K=
sau
,
100
qi

()

n care:
K = coeficientul mediu de calitate
gi VWUXFWXUD SURGXF LHL IDEULFDWH pe clase de calitate
Ki = coeficientul clasei de calitate i
qi FDQWLWDWHD IDEULFDW GLQ FODVD GH FDOLWDWH L

E FRHILFLHQWXO PHGLX GH FDOLWDWH VWDELOLW SH ED]D FRHILFLHQ LORU GH

HFKLYDOHQ

K=

q i Kei
qi

K=

sau

q i Kei
,
100

n care:
.HL

FRHILFLHQWXO GH HFKLYDOHQ

DO FODVHL GH FDOLWDWH L VWDELOLW FD UDSRUW

vQWUH SUH XO XQLWDU DO SUR

dusXOXL

GLQ FODVD GH FDOLWDWH L L SUH XO GH

YkQ]DUH DO SURGXVXOXL GH FDOLWDWH VXSHULRDU

F SURFHGHXO SUH XOXL PHGLX

p=

q i pi
pi

(p):

sau

p=

g i pi
,
100

n care:
pi SUH XO XQLWDU DO SURGXVHORU GLQ FODVD GH FDOLWDWH L
Q FHHD FH SULYHWH SULPHOH GRX

favorabil cnd coeficientul mediX

de 1 (clasa I de calitate).

SURFHGHH VLWXD LD HVWH DSUHFLDW

GH FDOLWDWH vQUHJLVWUHD]

YDORUL DSURSLDWH

3ULQ LQWHUPHGLXO SUH XOXL PHGLX GH YkQ]DUH FkQG

R vPEXQ W

LUH D FDOLW

LL SURGXF LHL ID

p1 > p 0

VH DVLVW

OD

GH SHULRDGD SUHFHGHQW  vQ FDUH

p1

SUH XO PHGLX DO SHULRDGHL FXUHQWH

p0

SUH XO PHGLX DO ED]HL GH FRPSDUD LH

Exemplu

6RFLHWDWHD

FRPHUFLDO

$'5,$7,&$

65/

SURGXFH

SURGXVXO ; SH GLYHUVH FODVH GH FDOLWDWH ,QIRUPD LLOH GH ED]

FRPHUFLDOL]HD]

cu privire la analizD

FDOLW

LL SURGXF LHL YkQGXWH VXQW SUH]HQWDWH VLQWHWLF vQ

WDEHOXO GH PDL MRV 6H FHUH V

VH GHWHUPLQH HYROX LD FDOLW

LL OD QLYHO GH

produs.
Tabelul 2.6
Canti
Structura
Indice
Valori
(%) vnzare de echivalente (Kg)
(mil lei)
P
R lei/Kg echiv.
P
R
P
R
40 55 65.000
1
40.000 60500 2.600 3.932,5
35 30 52.000
0,8
28.000 26.400 1.456 1.372,8
25 15 39.000
0,6
15.000 9.900
585
386,1
100 100
x
x
83.000 96.800 4.641 5.691,4

$ 

Clasa
Cantitate
de
(Kg)
calitate
P
R
1 Cal. I
40.000 60.500
2 Cal. a II-a 35.000 33.000
3 Cal. a III-a 25.000 16.500
TOTAL
100.000 110.000

$SOLFkQG PRGHOH GH DQDOL]

D FDOLW

Nr.
crt.

LL OD QLYHO GH SURGXV VH RE LQ

XUP WRDUHOH UH]XOWDWH

a) K 0 =

K1 =

q i0 K i
q i0

q i1 K i
q i1
g i0 K i

40.000 1 + 35.000 2 + 25.000 3

= 1,85
100.000

60.500 1 + 33.000 2 + 16.500 3

= 1,6 sau
110.000

40 1 + 35 2 + 25 3
= 1,85
100
100
g i01 K i 55 1 + 30 2 + 15 3
K1 =
=
= 1,6
100
100
g i0 K ei 40 1 + 35 0,8 + 25 0,6
b) K 0 =
=
= 0,83
100
100
K0 =

K1 =

g i1 K ei

55 1 + 30 0,8 + 15 0,6
= 0,88
100

100
c)
g i 0 p i0 40 65.000 + 35 52.000 + 25 39.000
p0 =
=
= 53.950 lei / Kg
100
100

p1 =

g i1 p i1 55 65.000 + 30 52.000 + 15 39.000

=
= 57.200 lei / Kg
100
100
Q

FDOLW

FRQFOX]LH

WR L

LQGLFDWRULL

GHWHUPLQD L

LL ID D GH SURJUDP VLWXD LH DSUHFLDW

SR

UHOHY

vPEXQ W

GLQ WDEHO F

D FUHVFXW SRQGHUHD SURGXVHORU GH FDOLWDWHD , GH OD 

GHIDYRDUHD

FHORUODOWH

GRX

FODVH

GH

LUH

zitiv. De altfel se poate observa

FDOLWDWH

$FHVW

IDSW

OD 

VH

YD

SHUIRUPDQ H

vQ

UHIOHFWD
UH]XOW

IDYRUDELO DVXSUD WXWXURU LQGLFDWRULORU

YDORULFL GH

GHRDUHFH YROXPXO SURGXF LHL YkQGXWH

D FUHVFXW OD FODVD GH FDOLWDWH , XQGH

ate

SUH XO GH GHVIDFHUH HVWH VXSHULRU PHGLHL vQWUHSULQGHULL

 $QDOL]D FDOLW

LL OD QLYHO GH vQWUHSULQGHUH

/D QLYHO GH vQWUHSULQGHUH UHOD LLOH GH GHWHUPLQDUH DQDOLWLF

D FDOLW

LL

sunt:
D FRHILFLHQWXO PHGLX JHQHUDOL]DW DO FDOLW

Kg =

gi Ki ,

LL

100

n care:
gi VWUXFWXUD SURGXF LHL IDEULFDWH SH WLSXUL GH SURGXVH
K i = coeficientul mediu de calitate pe produse.
b)

Ponderea produselor de
FDOLWDWH VXSHULRDU
YDORDUHD WRWDO

vQ

9DORDUHD SURGXVHORU GH FDOLWDWH VXSHULRDU

x 100

SURGXVHORU GLIHUHQ LDWH

SH FDOLW

9DORDUHD WRWDO

D SURGXVHORU

$SURSLHUHD GH  D FRHILFLHQWXOXL PHGLX JHQHUDOL]DW DO FDOLW

R VLWXD LH IDYRUDELO

doilea indicator WRWDO

SRQGHUHD SURGXVHORU GH FDOLWDWH

D SURGXVHORU GLIHUHQ LDWH SH FDOLW

de 100 pentru a eYLGHQ LD

FX SUHSRQGHUHQ

Exemplu

LL UHOHY

SHQWUX DFWLYLWDWHD vQWUHSULQGHULL 9DORDUHD FHOXL GH

IDSWXO F

VXSHULRDU

WUHEXLH V

-al

vQ YDORDUHD

ILH FkW PDL DSURSLDW

VRFLHWDWHD UHDOL]HD]

VL FRPHUFLDOL]HD]

SURGXVH GH FDOLWDWHD ,
6RFLHWDWHD $'5,$7,&$ 65/ SURGXFH L FRPHUFLDOL]HD]

WUHL WLSXUL GH SURGXVH 'LVSXQkQG GH GDWHOH GLQ WDEHOXO GH PDL MRV VH FHUH V

se analizeze HYROX LD FDOLW

LL SURGXF LHL YkQGXWH OD QLYHOXO vQWUHSULQGHULL

Nr.
crt.

1
2
3
TOTAL

Coeficientul de
calitate pe
produs

Structura

Denumire
produs

SURGXF LHL

P
50
30
20
100

A
B
C

R
35
35
30
100

P
1,5
1,7
1,95
x

( g i K i / 100)

R
1,4
2
1,9
x

&RHILFLHQWXO PHGLX JHQHUDOL]D DO FDOLW

g i 0 K i0

Tabelul 2.7
Coeficientul generalizat de
calitate
Kg0
0,75
0,51
0,39
1,65

Kg1
0,49
0,7
0,57
1,53

Kgrec
0,525
0,595
0,585
1,705

LL D IRVW GHWHUPLQDW DVWIHO

50 1,5 + 30 1,7 + 20 1,95

= 1,65
100
100
g i1 K i1 35 1,4 + 35 2 + 30 1,9
Kg1 =
=
= 1,53
100
100
Kg 0 =

Kg rec =
)D

g i1 K i0
100

35 1,5 + 35 1,7 + 30 1,95

= 1,705
100

GH SURJUDP VRFLHWDWHD D vQUHJLVWUDW R vPEXQ W

LUH D FDOLW

LL

ntreprinderii cu 12% Kg = Kg1 Kg 0 .

'LQ SXQFW GH YHGHUH IDFWRULDO DFHDVW


,QIOXHQ D

PRGLILF ULL

PHGLX JHQHUDOL]DW DO FDOLW

g i =

g i1 K i0
100

VWUXFWXULL

HYROX LH VH H[SOLF

SURGXF LH

DVWIHO

i asupra coeficientului

LL

g i0 K i0
100

= Kg rec Kg 0 = 1,705 1,65 = 0,055

 ,QIOXHQ D PRGLILF ULL FRHILFLHQWXOXL GH FDOLWDWH SH SURGXV

K i =

g i1 K i0

g i1 K i0

= Kg1 Kg rec = 1,53 1,705 = 0,175

100
100
Concluzie  Q SHULRDGD FXUHQW
crescut ponderea produVHORU % L & OD FDUH

ID

GH

ED]D

GH

FRPSDUD LH

FRHILFLHQ LL GH FDOLWDWH SUHY ]X L

vQ SURJUDP DX IRVW LQIHULRUL SURGXVXOXL $ L PHGLHL vQWUHSULQGHULL ,QIOXHQ D

VWUXFWXULL

HVWH

DSUHFLDW

FD

QRUPDO

LQGLIHUHQW

GH

VHQVXO

LQIOXHQ HL

GDF

PRGLILFDUHD DFHVWHLD HVWH UH]XOWDWXO RULHQW ULL FHUHULL SRSXOD LHL VSUH DQXPLWH
SURGXVH L QX HIHFWXO XQRU GLVIXQF LRQDOLW

REVHUY

&RPSDUkQG

HYROX LD

L vQ DFWLYLWDWHD LQWHUQ

FRHILFLHQWXOXL

GH

FDOLWDWH

D VRFLHW

LL

SURGXVH

VH

SH

HIRUWXO vQWUHSULQGHULL vQ GLUHF LD UHDOL] ULL XQRU SURGXVH GH FDOLWDW

PDL EXQ

SULQ vPEXQ W

LUHD WHKQRORJLLORU GH SURGXF LH

,QIOXHQ D DFHVWXL IDFWRU DVXSUD FRHILFLHQWXOXL PHGLX JHQHUDOL]DW DO

FDOLW

LL HVWH GH

 YDORDUH FDUH DQXOHD]

HIHFWXO QHIDYRUDELO DO VWUXFWXULL

SURGXF LHL
& LOH SHQWUX vPEXQ W

LUHD FDOLW

LL SURGXF LHL YkQGXWH VXQW VSHFLILFH

domeniului de activitate al ntreprinderii, n general recomandndu-se:

UHDOL]DUHD SURGXVXOXL OD SDUDPHWULL SURLHFWD L

utilizarea unor materii prime de calitate

VXSHULRDU

L D XQRU

ED]H GH SURGXF LH SHUIRUPDQWH HWF

2.4 Analiza cifrei de afaceri

 $ERUG

UL FRQFHSWXDOH

Conceptual, cifra de afaceri

WRWDO 

FLIU

GH

PDUJLQDO  FLIU

DIDFHUL

L

HYDOXDWH

OD

SRDWH IL DERUGDW

FLIU

GH DIDFHUL FULWLF

Cifra de afaceri
VRFLHW

QHW 

WRWDO

DIDFHUL

FD FLIU

PHGLH

FLIU

GH DIDFHUL
GH

DIDFHUL

&$

SUH XULOH

GH

SLH HL

UHSUH]LQW
VDX

WRWDOLWDWHD

VXPD

WRWDO

DIDFHULORU
YHQLWXULORU

RSHUD LXQL FRPHUFLDOH HIHFWXDWH GH R vQWUHSULQGHUH vQWU R SHULRDG

XQHL
GLQ

GH WLPS

GHWHUPLQDW 
&LIUD GH DIDFHUL QHW

&$n

) conform CadruOXL JHQHUDO GH vQWRFPLUH L

SUH]HQWDUH D VLWXD LLORU ILQDQFLDUH HODERUDW GH &RPLWHWXO SHQWUX 6WDQGDUGHOH

GH &RQWDELOLWDWH ,QWHUQD LRQDOH HVWH IRUPDW

GLQ SURGXF LD YkQGXW

701, 702, 703    L  YHQLWXULOH GLQ YkQ]

FRQWXULOH

UL GH P UIXUL 

L YHQLWXUL GLQ VXEYHQ LL GH H[SORDWDUH DIHUHQWH YkQ] ULORU 

( )

Cifra de afaceri medie CA - UHIOHFW YHQLWXO

produs sau serviciu.
CA
5HOD LD GH determinare este CA =
,
Q
unde:
3

YROXPXO IL]LF DO YkQ] ULORU

Maria Niculescu

Rm"  mB $D  $   e R( FR d

RE LQXW SH XQLWDWHD GH

&LIUD GH DIDFHUL PDUJLQDO

ntreprinderi (&$
vndute (Q).

JHQHUDW

&$m

H[SULP

YDULD LD YHQLWXULORU XQHL

GH FUHWHUHDVF GHUHD FX R XQLWDWH D FDQWLW

CA
Q
&$min) UHSUH]LQW

LL

l este CA m =

5HOD LD GH FODFX

&LIUD GH DIDFHUL FULWLF

VH

DVLJXU

vQFHSH V

DFRSHULUHD
GHYLQ

LQWHJUDO

FKHOWXLHOLORU

QLYHOXO YkQ] ULORU OD FDUH

SUDJXO

OD

FDUH

VRFLHWDWHD

SURILWDELO 

5HOD LD GH GHWHUPLQDUH HVWH

CA min =

ChF
,
100 Rv

unde:
ChF = suma cheltuielilor fixe
Rv = rata medie a cheltuielilor variabile, Rv =

Chv
100 , unde Chv = suma
CA

cheltuielilor variabile

 $QDOL]D HYROX LHL vQ WLPS D FLIUHL GH DIDFHUL

$SUHFLHUHD GLPHQVLXQLL DFWLYLW

LL HFRQRPLFH D X

nui agent economic

L D PRGLILF ULL DFHVWHLD vQ WLPS HVWH DEVROXW REOLJDWRULH SHQWUX SURFXUDUHD L

asigurarea resurselor viitoare necesare ndeplinirii obiectivelor propuse.

$QDOL]D HYROX LHL vQ WLPS D FLIUHL GH DIDFHUL VH UHDOL]HD]
P ULPLORU

DEVROXWH

LQGLFLORU

GH

GLQDPLF

FX

ED]

ULWPXULORU PHGLL Q FRQGL LLOH XQHL HFRQRPLL GH SLD

DSUHFLHUH UHDO

IL[

vQ

ODQ 

LQVWDELOH SHQWUX R

D UH]XOWDWHORU vQWUHSULQGHULL VH LPSXQH FRUHFWDUHD YDORULORU

curente ale indicatorilor economici cu LQGLFHOH

PHGLX DO SUH XULORU vQ VFRSXO

HOLPLQ ULL HIHFWXOXL LQIOD LHL IDFWRU H[RJHQ FDUH QX UHIOHFW

XQLW

FX DMXWRUXO

HIRUWXO SURSULX DO

LL HFRQRPLFH

Astfel:
&LIUD GH DIDFHUL UHDO

CA r =

VH GHWHUPLQ

CA c
,
Ip

unde:
CAc = cifra de DIDFHUL FXUHQW VWDWLVWLF
CAr FLIUD GH DIDFHUL UHDO
Ip LQGLFHOH PHGLX DO SUH XULORU

SH ED]D UHOD LHL

5DWD UHDO

GH FUHWHUH D FLIUHL VH GHWHUPLQ

SH ED]D UHOD LHL

1+ Rc

R reala =
1100 ,
1 + R p

unde:
Rc UDWD GH FUHWHUH D FLIUHL GH DIDFHUL FXUHQWH
Rp = rata de creWHUH D SUH XULORU
3HQWUX H[HPSOLILFDUH VH FRQVLGHU

F UHL FLIU

GH DIDFHUL HVWH DQDOL]DW

Nr.
crt.
1.

FD]XO XQHL VRFLHW

SH R SHULRDG

Indicatori

GH  DQL

L FRPHUFLDOH D

.
Tabelul 2.8

2.

GH

5LWPXO

118,57

110,84

114,4

112,38

118,57

131,42

150

168,57

18,57

10,84

14,4

12,38

13,94

vQ ODQ

GH

22

17

19,6

700

680,32

691,8

674,84

634,14

-2,81

1,68

-2,45

-6,03

IL[

&UHWHUHD

N-1
1050

N
1180

FUHWHUH

&$ FX ED]

4.

FUHWHUH

&$ FX ED]

3.

N-3
830

Cifra
de
afaceri
sWDWLVWLF PLO OHL
5LWPXO

R (% )

N-4
700

Ani
N-2
520

DQXDO

cifrei de afaceri (%)

6.

&UHWHUHD

DQXDO

SUH XULORU 

5.

Cifra de afaceri coUHDO  PLO OHL

UHFWDW

7.

&UHWHUHD DQXDO

UHDO

-2,44

CA(%)
6H REVHUY


VH

ULWPXO PHGLX DQXDO GH FUHWHUH D FLIUHL GH DIDFHUL GH

GDWRUHD]

vQ

H[FOXVLYLWDWH

LQIOD LHL

(IHFWXkQG

GHIODWDUHD

LQGLFHOH PHGLX DO SUH XULORU YDORULOH UHDOH DOH FLIUHL GH DIDFHUL HYLGHQ LD]
GLPLQXDUH D DFWLYLW

LL vQWUHSULQGHULL FX 

FX
R

DQXDO

2.4.3 Analiza structurii cifrei de afaceri

$QDOL]D

VWUXFWXUDO

VRUWLPHQWH FOLHQ L FLFOX GH YLD

QXPDL UHFRPDQGDW
RELHFWLYH FDUH V

FLIUHL

3UHOXFUDUH GXS

1997

DIDFHUL

SH

WLSXUL

GH

DFWLYLW

L

FL L QHFHVDU  GHRDUHFH HD SHUPLWH OXDUHD XQRU GHFL]LL

FRQGXF

OD PD[LPL]DUHD HIHFWHORU RE LQXWH vQ UDSRUW FX

HIRUWXULOH GHSXVH 3UDFWLF QX WRDWH

GH

D SURGXVHORU SLH H GH GHVIDFHUH HWF HVWH QX

01LFXOHVFX

YDULDELOHOH XQXL

DQXPLW FULWHULX GH LQ

'LDJQRVWLF JOREDO VWUDWHJLF (GLWXUD (FRQRPLF

 %XFXUHWL

DFHODL FRHILFLHQW GH VHPQLILFD LH vQ RE LQHUHD UH]XOWDWHORU HFRQRPLFH L vQ

FRQVHFLQ

SROLWLFD VWUDWHJLF

aspecte n scopul eficientiz

0HWRGH GH DQDOL]

D XQLW

ULL DFWLYLW

LL WUHEXLH V

LD vQ FRQVLGHUDUH DFHVWH

LL

a structurii de afaceri

Din punct de vedere metodologic, analiza structurii cifrei de afaceri

VH UHDOL]HD]

SULQ
P

ULPLOH UHODWLYH GH VWUXFWXU

coeficientul de concentrare Gini-Struck (G)

G=

n g i 2 1
,
n 1

unde:
gi SRQGHUHD DFWLYLW
Q

LL L vQ FLIUD GH DIDFHUL

QXP UXO GH WHUPHQL DL VHULHL

Coeficientul de concentrare G poate lua valori n intervalul [0, 1],

VHPQLILFD LD ILLQG XUP WRDUHD

1) cnd G

 UH]XOW

vQ VWUXFWXUD DFWLYLW

LL FkWHYD SURGXVH FRQWULEXLH vQ

FHD PDL PDUH SURSRU LH OD UHDOL]DUHD FLIUHL GH DIDFHUL

 UH]XOW

2) cnd G

vQ VWUXFWXUD DFWLYLW

GH LQ SRQGHUL DSUR[LPDWLY HJDOH v

LL PDMRULWDWHD SURGXVHORU

n cifra de afaceri.

- indicele Herfindhal: H = g i2 ,
gi
Q

SRQGHUHD DFWLYLW

i =1

LL L vQ FLIUD GH DIDFHUL

QXP UXO GH WHUPHQL FRQVLGHUD L

,QWHUSUHWDUHD UH]XOWDWHORU HVWH VLPLODU

6WUXFN FX SUHFL]DUHD F

Exemplu:

LQWHU

FX FHD D FRHILFLHQWXOXL *LQL

1
valul de valori este ,1 .
n

$QDOL]D VWUXFWXULL DFWLYLW

LL SH ED]D FRHILFLHQ LORU *LQL

6WUXFN L +HUILQGKDO
6H

FRQVLGHU

VRFLHWDWHD

DYkQG

FD

RELHFW

comercializarea DUWLFROHORU GH vPEU F PLQWH

Structura vnz ULORU HVWH UHSUH]HQWDW vQ WDEHOXO XUP

p
R|w"

0,21
0,0441

R|w"

Rm9"

femei
0,72
0,5184

copii
0,05
0,0025

DFWLYLWDWH

WRU

Rm9"

Activitatea
Structura
gi
gi2

GH

sport
0,02
0,004

Tabelul 2.9
TOTAL
1
0,5654

n g i 2 1
n 1

- Coeficientul Gini-Struck este: G =

G = 0,6484
n

- Coeficientul Herfindhal este: H = g i 2 n

i =1

H = 0,5654
6H REVHUY

DPELL FRHILFLHQ L DX P ULPL VLWXDWH DSUR[LPDWLY OD

MXP WDWHD LQWHUYDOXOXL GH YDORUL > @ SHQWUX * L

GRX

1
4 ,1 pentru H. Deci,

GLQ FHOH SDWUX VRUWLPHQWH FRPHUFLDOL]DWH FRQIHF LL IHPHL L FRQIHF LL

E UED L GHILQHVF DFWLYLWDWHD VRFLHW

LL DQDOL]DWH vPSUHXQ

GH LQ 

GLQ

cifra de afaceri).
- Metoda ABC HVWH XWLOL]DW vQ SULQFLSDO SHQWUX DQDOL]D VWUXFWXULL
cifrei de afacerL SH SURGXVH FOLHQ L IXUQL]RUL /LWHUDWXUD GH VSHFLDOLWDWH
HYLGHQ LD]

IDSWXO F

SURGXVHOH FRPHUFLDOL]DWH FRQWULEXLH vQ SURSRU LL GLIHULWH

la realizarea cifrei de afaceri a unei ntreprinderi. n acest sens se disting trei

grupe de produse:
Grupa A: 10  GLQ QXP UXO GH SURGXVH UHDOL]HD]  70% din
cifra de afaceri;
Grupa B: 25  GLQ QXP UXO GH SURGXVH UHDOL]HD]  30% din
cifra de afaceri;
Grupa C: 65  GLQ QXP UXO GH SURGXVH UHDOL]HD] FX  15%
din cifra de afaceri.
n baza acestRU FRRUGRQDWH SRDWH IL UHSUH]HQWDW JUDILF FXUED
WHRUHWLF
LGHQWLILF
UHDO

D FLIUHL GH DIDFHUL &XUED UHDO  VSHFLILF

SHUIHFW FX FHD WHRUHWLF

D XQHL VRFLHW

ILHF UHL vQWUHSULQGHUL QX VH

GHL WHQGLQ D VH PHQ LQH 0DL PXOW FXUED

L SRDWH vQUHJLVWUD PRGLILF UL L GH OD R SHULRDG

GH WLPS

la alta.
Q IXQF LD SR]L LD JUDILFXOXL HIHFWLY vQ UDSRUW FX FHO WHRUHWLF VH IDF
LQWHUSUHW UL DVXSUD VWUXFWXULL DFWLYLW
$VWIHO

FkQG

FXUED

UHDO

LL HFRQRPLFH
HVWH

VLWXDW

GHDVXSUD

SURGXVHOH JUXSHL $ GH LQ R SRQGHUH IRDUWH LPSRUWDQW

FXUEHL

WHRUHWLFH

vQ FLIUD GH DIDFHUL LDU

sortimentul este redus.

&kQG FXUED UHDO

VH DIO

VXE FXUED WHRUHWLF  VRFLHWDWHD GLVSXQH GH XQ

QXP U PDUH GH DUWLFROH OD JUXSHOH % L &

Etapele metodei ABC sunt:

- Ordonarea nomenclatorului de prodXVH

vQ VHQVXO GHVFUHVF WRU DO YDORULL

YkQ] ULORU SH DUWLFROH

- 'HWHUPLQDUHD YkQ] ULORU FXPXODWH

- 6WDELOLUHD JUXSHORU GH VHPQLILFD LH
- 7UDVDUHD FXUEHL WHRUHWLFH L D FHOHL UHDOH
- ,QWHUSUHWDUHD UH]XOWDWHORU HFRQRPLFH L
eILFLHQWL]DUHD DFWLYLW LL
Exemplu
DUWLFROH

6LWXD LD

SURSXQHUHD

XQRU

P VXUL

SHQWUX

QWUHSULQGHUHD *DPD 6$ SURGXFH L FRPHUFLDOL]HD]

UHDOL] ULL

FLIUHL GH DIDFHUL SH SURGXVH VH SUH]LQW



FD vQ

tabelul nr. 2.10.

Produse

9kQ]

1
2
3
4
5
6
7
8
9
10
TOTAL

9kQ]

Produse
n ordine
descresc WRDUH
4
3
5
1
7
6
2
8
9
10
10

(mil lei)
80
65
100
113
92
71
76
62
31
16
706

UL

Tabelul 2.10
Ponderi n:

UL

ABC
(mil lei)
113
100
92
80
76
71
65
62
31
16
706

9kQ]

UL

cumulate
113
213
305
385
461
532
597
569
690
706
-

Produse
20%

CA
30,17%

40%

45,18%

40%

24,65%

5HSUH]HQWDUH JUDILF

FXUED WHRUHWLF

%CA
100
90
80
70
60
50
40
30
20
10

curba UHDO

B
A

10 20 30 40 50 60 70 80 90 100 %produse

FXUED WHRUHWLF
FXUED UHDO

*UDILF
DFWLYLWDWHD

FXUED

UHDO

vQWUHSULQGHULL

produse. Toate

HVWH
QX

VH

VLWXDW

VXE

FXUED

FRQFHQWUHD]

VXQW SURGXVH LPSRUWDQWH DVWIHO F

OD YkQ]DUH DIHFWHD]

WHRUHWLF 

VHPQLILFDWLY

5H]XOW
SH

DQXPLWH

H[FOXGHUHD XQXL DUWLFRO GH

DFWLYLWDWHD vQWUHSULQGHULL (VWH QHFHVDU

R DSURIXQGDUH D

DQDOL]HL VXE DVSHFWXO HILFLHQ HL JHVWLXQLL VWRFXULORU L D YLWH]HL GH URWD LH D

acestora.
Utilitatea metodei ABC FRQVW

vQ GHILQLUHD SROLWLFLL GH DSURYL]LRQDUH

D vQWUHSULQGHULL SH JUXSH SHQWUX FRPHU  SUHFXP L D SXWHULL GH QHJRFLHUH vQ

UDSRUW FX FOLHQ LLIXUQL]RULL SHQWUX WRDWH GRPHQLLOH

 $QDOL]D IDFWRULDO

D FLIUHL GH DIDFHUL

Scopul analizei factoriaOH

IDFWRUL GH LQIOXHQ

HVWH GHWHUPLQDUHD FRUHOD LHL GLQWUH GLIHUL L

LQWHUQL VDX H[WHUQL GLUH L VDX LQGLUHF L HWF L LQGLFDWRUXO

DQDOL]DW L J VLUHD VROX LLORU SHQWUX UHGUHVDUHD DFWLYLW

LL VDX vPEXQ W

LUHD

SHUIRUPDQ HORU YLLWRDUH

Utilizatorii sunt vQ

SULQFLSDO DJHQ LL HFRQRPLFL LQVWLWX LLOH ILQDQFLDUH

FUHGLWRDUH DF LRQDULL VWDWXO HWF

0HWRGHOH GH DQDOL]
$QDOL]D IDFWRULDO
GRPHQLX

GH

DFWLYLWDWH

IDFWRULL GH LQIOXHQ

D FLIUHL GH DIDFHUL VH UHDOL]HD]

OD

DOWXO

SURGXF LH

FRPHU 

GLIHUHQ LDW GH OD XQ

WXULVP

&D SULQFLSDOH PRGHOH GH DQDOL]

Qf CA

Np Qf
MF MF Qf CA
2) CA = Np

Np MF MF Qf
3) CA = q p

1) CA = Np

4I
0)
0)

vQ

SHQWUX DFWLYLWDWHD LQGXVWULDO

utilizate:

n care:
Np = num

HWF

truct

L UHOD LLOH GH FDX]DOLWDWH VXQW VSHFLILFH

U PHGLX VFULSWLF GH SHUVRQDO

SURGXF LD IDEULFDW 
YDORDUHD PHGLH DQXDO
YDORDUHD PHGLH DQXDO

D PLMORDFHORU IL[H

D PLMORDFHORU IL[H SURGXFWLYH

SRW IL

YROXPXO IL]LF DO SURGXF LHL YkQGXWH

SUH XO PHGLX GH YkQ]DUH SH SURGXV 

Exemplu
DQDOL]D IDFWRULDO

-TVA).

8WLOL]kQG ED]D GH GDWH GLQ WDEHOXO XUP WRU VH YD HIHFWXD

D FLIUHL GH DIDFHUL

Tabelul 2.11
(mil.lei)
Nr.
crt.
1.
2.
3.
4.

Indicatori

Simbol

Cifra de afaceri
3URGXF LD PDUI

24336
23177
520
2400

28881
29470
512
2760

118,67
127,15
98,46
115

DQXDO

CA
Qf
Np
MF

DQXDO

MF

1560

1822

116,79

Qf
Np

44571,153

57560,546

129,14

t
Wh

1872

1850

98,82

25

30,5

122

MF
Np

4615,4

5390,6

116,79

973440

947200

97,3

Wa

46800

56408,2

120,53

MF
MF
Qf
MF
CA
MF
CA
Qf
q1 p 0

65

66

101,53

14,857

16,174

108,86

15,6

15,85

120,83

1,05

0,98

93,33

26223

IDEULFDW

1XP U PHGLX GH SHUVRQDO

9DORDUHD

N1

PHGLH

mijloacelor fixe
5.

9DORDUHD

PHGLH

mijloacelor
productive
6.

fixe

3URGXFWLYLWDWHD

direct

DQXDO

PXQFLL FDOFXODW

vQ IXQF LL GH

7.

Qf (mii lei)
Timpul mediu pe salariat (ore)

8.

3URGXFWLYLWDWHD PHGLH RUDU

SH

baza CA (mii lei)

9.

*UDGXO GH vQ]HVWUDUH WHKQLF

muncii
10.
11.
12.

7LPSXO

WRWDO

GH

PXQF

(om-ore)
ProductiYLWDWHD
DQXDO
D
muncii pe baza CA (mii lei)
Ponderea mijloacelor fixe
direct productive (%)

13.

Randamentul mijloacelor fixe

direct productive (lei)

14.

Cifra de afaceri la 1 leu

mijloace fixe direct productive

15.

Gradul

de

valorificare

SURGXF LHL IDEULFDWH

16.

9ROXPXO SURGXF LHL YkQGXWH vQ

DQXO

HYDOXDW

anului N-1

vQ

SUH XULOH

/D DQDOL]D IDFWRULDO
FLIUD GH DIDFHUL VH SUH]LQW

-a optat pentru modelul al doilea. Schematic,

:

DVWIHO

Np
Qf
Np

MF
MF

$QDOL]D IDFWRULDO

MF
Np

CA

CA
Qf

Qf
MF

HVWH XUP WRDUHD

Modificarea cifrei de afaceri n anul N comparativ cu anul N-1 este:

CA = CA1 CA0
,QIOXHQ D IDFWRULORU
 ,QIOXHQ D PRGLILF ULL QXP UXOXL GH SHU

sonal:

Qf
CA
Np = (Np1 Np 0 )
0
0
Np
Qf
 ,QIOXHQ D PRGLILF ULL SURGXFWLYLW

Qf
Qf
Qf CA
= Np1
Np 1 Np 0 Qf 0

Np

LL PXQFLL
GLQ FDUH GDWRULW 

 0RGLILF ULL JUDGXOXL GH vQ]HVWUDUH WHKQLF

D PXQFLL

MF
MF
MF MF
Qf
CA
= Np1
Np 1 Np 0 MF 0 MF 0 Qf 0

Np

 0RGLILF ULL VWUXFWXULL PLMORDFHORU IL[H:

MF
MF MF
MF Qf
CA

= Np1
1
1
0
0
0
MF
Np MF
MF MF Qf



0RGLILF ULL

UDQGDPHQWXOXL

DFWLYHORU

IL[H

productive
Qf
MF MF Qf
Qf CA

= Np1
1
1
1
0
0
MF
Np MF MF
MF Qf
 ,QIOXHQ D JUDGXOXL GH YDORULILFDUH D SURGXF LHL IDEULFDWH

CA
Qf CA
CA
= Np1
1
Qf 1 Qf 0

Qf
Np

GLUHFW

Sintetic, rezultatele analizei factoriale sunt prezentate n tabelul

XUP WRU

Tabelul 2.12
mil lei
'

2.

-374,4

2.2.

2.3.

MF

Np

MF

MF
430,55

CA
Qf

3.

Qf

MF

4024,55

din care
6983,09

GDWRULW

4545

2.1.

Qf
Np

1. 'Np

CA

2518,98

-2062,97

1RW  'LIHUHQ HOH vQUHJLVWUDWH OD YHULILFDUHD PHWRGHL VXQW JHQHUDWH GH

FDOFXOXO ]HFLPDO XWLOL]DUHD XQXL QXP U OLPLWDW GH ]HFLPDOH
&RQFOX]LL &LIUD GH DIDFHUL D GHS LW YDORDUHD DQXOXL SUHFHGHQW FX
FUHWHUH VH H[SOLF

 PLO OHL $FHDVW



)DFWRUXO

FDQWLWDWLY

VDODULD L L vQ FRQVHFLQ

QXP U

SULQ LQIOXHQ D IDFWRULORU DVWIHO

PHGLX

GH

SHUVRQDO

GLQ SXQFW GH YHGHUH HFRQRPLF 5H]XOW

FDX]

DFFHQW

SXV

XQ

-a redus cu 8

VLWXD LH QRUPDO
D

V D GLPLQXDW L FLIUD GH DIDFHUL FX  PLO OHL

PDL

UHGXV

SH

IDFWRUXO

XPDQ

VRFLHWDWH

GHFkW

vQ

DQXO

a n
-1,

GHS LUHD YDORULL DFHVWHLD GDWRUkQGX

-se n special factorului tehnic.

2. Productivitatea muncii pe un angajat a crescut cu 29,14% iar n

FRQGL LLOH

PHQ LQHULL

FRQVWDQWH

FHORUODO L

IDFWRUL

GH

LQIOXHQ

FLIUD

GH

afaceri a crescut cu 6983,09 mil lei, aceasta fiind de altfel singurul factor cu
DF LXQH GLUHFW

FDUH D LQIOXHQ DW IDYRUDELO LQGLFDWRUXO DQDOL]DW

'H]YROWkQG DQDOL]D SH IDFWRUL GH JUDGXO GRL VH REVHUY

productiviW
WHKQLF

LL

PXQFLL

IRVW

D PXQFLL vPEXQ W

FRQVHFLQ D

FUHWHULL

JUDGXOXL

GH

VSRULUHD
vQ]HVWUDUH

LULL VWUXFWXULL PLMORDFHORU IL[H vQ VHQVXO VSRULULL

SRQGHULL PLMORDFHORU IL[H GLUHFW SURGXFWLYH vQ WRWDO PLMORDFH IL[H L FUHWHULL

HILFLHQ HL

PLMORDFHORU

IL[H

SURGXFWLYH

7R L

IDFWRULL

GH

JUDGXO

GRL

DX

LQIOXHQ DW IDYRUDELO FLIUD GH DIDFHUL

 'HL FLIUD GH DIDFHUL D vQUHJLVWUDW WHQGLQ H IDYRUDELOH ID
SUHFHGHQW VH FRQVWDW

WRWXL F

GH DQXO

ULWPXO GH FUHWHUH D SURGXF LHL IDEULFDWH D

fost superior ritmului de creWHUH D FLIUHL GH DIDFHUL ,CA  L

127,15%) fapt ce s-a reflectat ntr-o majorare a stocurilor de produse.
6RFLHWDWHD WUHEXLH V
SHULRDG

,Qf

LD P VXUL SHQWUX OLFKLGDUHD DFHVWRU VWRFXUL vQWU

YLLWRDUH DVWIHO vQFkW V

VH HYLWH LPRELOL]DUHD GH

-o
resursefinanciare n

stocuri nevandabile sau lent vandabile.

&D P VXUL SHQWUX FUHWHUHD YkQ] ULORU L LPSOLFLW D FLIUHL GH DIDFHUL VH
UHFRPDQG 

GLPHQVLRQDUHD

SURGXF LHL

VWUXFWXULL

DFHVWHLD

vQ

UDSRUW

cu cererea prin ncheierea unor contracte ferme cu beneficiarii;

diversificarea ofertei;

vPEXQ W

2.4.5

LUHD FDOLW

5HIOHFWDUHD

LL SURGXVHORU IDEULFDWH HWF

PRGLILF

ULL

FLIUHL

GH

DIDFHUL

vQ

SULQFLSDOLL

indicatori economico-financiari
0RGLILFDUHD

FLIUHL

GH

DIDFHUL

VH

UHIOHFW

vQ

WR L

LQGLFDWRULL

peUIRUPDQ H L UH]XOWDWH FDUH R LPSOLF vQ FDOFXO

a) Profitul brut
(CA1 CA 0 )pr 0
pr 0 SURILWXO OD XQ OHX FLIU
E 5DWD UHQWDELOLW

GH

GH DIDFHUL

LL HFRQRPLFH

(CA1 CA 0 )pr0

At = active totale

At1
F 9LWH]D GH URWD L

e a activelor circulante

AC 0
AC 0
T
T
CA1
CA 0

d) Eliberarea/imobilizarea de activ

AC = active circulante
FLUFXODQW FD HIHFW DO PRGLILF ULL

YLWH]HL GH URWD LH

AC 0
AC 0 CA1

CA T CA T T

1
0

H (ILFLHQ D XWLOL] ULL PLMORDFHORU IL[H

CA 0
CA1
1000
1000
MF1
MF1

MF = mijloace fixe

I (ILFLHQ D XWLOL] ULL SRWHQ LDOXOXL XPDQ

(CA1 CA 0 )pr 0
Ns1

Ns1

QXP U PHGLX GH VDODULD L

 $QDOL]D YDORULL DG

XJDWH

2.5.1 'HOLPLWDUH FRQFHSWXDO

9DORDUHD
vQWUHSULQGHULL

LQWHUPHGLDUH

DG

GHILQHWH

XJDW

UHSUH]LQW

SURYHQLWH

SOXVXO

GH

OD

GH

WHU L

GLPHQVLXQHD
ERJ

SULQ

LH

UHDO

RE LQXW

SHVWH

YDORULILFDUHD

DFWLYLW

LL

FRQVXPXULOH

WXWXURU

UHVXUVHORU

economice proprii.
2.5.2 Utilitate
D 9DORDUHD DG XJDW

SHUPLWH DSUHFLHUHD FRQWULEX LHL v

ntreprinderii la

UHDOL]DUHD SURGXVXOXL LQWHUQ EUXW L HYLGHQ LHUHD JUDGXOXL GH LQWHJUDUH

SH

YHUWLFDO  SULQ UDSRUWDUHD OD SURGXF LH

b) Beneficiarii

YDORULL DG XJDWH VXQW SHUVRQDOXO DF LRQDULL VWDWXO

LQVWLWX LLOH GH FUHGLW L vQWUHSULQGHUHD

2.5.3 0HWRGH GH GHWHUPLQDUH D YDORULL DG

9DORDUHD DG XJDW

SRDWH IL GHWHUPLQDW

XJDWH

SULQ GRX

PHWRGH VXVWUDFWLY

L DGLWLY

 0HWRGD VXVWUDFWLY

$FHDVW

PHWRG

GLIHUHQ HL

SUHVXSXQH VF GHUHD GLQ SURGXF LD H[HUFL LXOXL VDX

din cifra de afaceri a consumurilor intermediare provenite GH OD WHU L

5HOD LLOH GH FDOFXO VXQW

unde

a1) Qa = Qe C
Qe SURGXF LD H[HUFL LXOXL
C = consumurile intermediare provenite GH OD WHU L
4D

YDORDUHD DG XJDW

$FHDVW

IRUPXO

HVWH YDODELO

vQ FD]XO VRFLHW

LORU FDUH GHVI RDU

DFWLYLWDWH GH SURGXF LH

a2) Qa = (Qe + MC) C

unde

0&

&

PDUMD FRPHUFLDO

FRQVXPXULOH LQWHUPHGLDUH SURYHQLWH GH OD WHU L SHQWUX DFWLYLWDWHD

GH SURGXF LH L FRPHU 

5HOD LD HVWH YDODELO

GH FRPHU

0DUMD FRPHUFLDO
FD GLIHUHQ

SHQWUX vQWUHSULQGHULOH FDUH GHVI RDU

DFWLY

itate

L SURGXF LH
0& HVWH XQ VROG LQWHUPHGLDU GH JHVWLXQH FDOFXODW

vQWUH YDORDUHD

P UIXULORU YkQGXWH L

FRVWXO GH

FXPS UDUH DO

P UIXULORU YkQGXWH

 0HWRGD DGLWLY

0HWRGD DGLWLY

resupune nsumarea XUP

WRDUHORU FRPSRQHQWH

salarii
FRQWULEX LL SHQWUX DVLJXU UL L SURWHF LH VRFLDO
DPRUWL] UL

provizioane
FKHOWXLHOL FX LPSR]LWH L WD[H QX LQFOXGH LPSR]LWXO SH SURILW
UH]XOWDWXO H[SORDW ULL

cheltuieli financiare.

 $QDOL]D GLQDPLFLL L VWUXFWXULL YDORULL DG

6H UHDOL]HD]

SULQ XWLOL]DUHD XUP WRDUHORU SURFHGHH

a) PRGLILFDUHD DEVROXW
Qa = Qa1 Qa0

 UHSUH]LQW

SHULRDGD FXUHQW

 UHSUH]LQW

unde:

XJDWH

ED]D GH FRPSDUD LH

b) LQGLFLL GH GLQDPLF
Qa N
I Qa =
100
Qa 0

I Qa =

Qa N
100
Qa N 1

FX ED]

IL[

L vQ ODQ 

LQGLFL FX ED]

LQGLFL FX ED]

vQ ODQ 

c) UDWHOH YDORULL DG XJDWH

c1) UDWD YDULD LHL YDORULL DG XJDWH
Qa Qa 0
RQa = 1
100 HYLGHQ LD]
Qa 0
YDORULL DG XJDWH ID

GH ED]D GH FRPSDUD LH

IL[ 

PRGLILFDUHD SURFHQWXDO

c2) UDWD YDORULL DG XJDWH JUDGXO GH LQWHJUDUH SH YHUWLFDO

Qa
Qa
100 sau R =
100
R=
CA
Qe
$FHDVW

UDW

HYLGHQ LD]

FRQWULEX LD

UHDOL]DUHD SURGXVXOXL ILQLW (D vQUHJLVWUHD]



vQ

VHFWRUXO

LQGXVWULDO

PDL

DGXV

GH

vQWUHSULQGHUH

YDORUL PDL PDUL SkQ

UHGXVH

SkQ

OD



vQ

OD

la 75
VHFWRUXO

GLVWULEX LHL

c 3)

UDWHOH GH UHPXQHUDUH D YDORULL DG XJDWH GHWHUPLQDWH FD

SRQGHUL DOH HOHPHQWHORU FRPSRQHQWH vQ WRWDO YDORDUH DG XJDW 

a) rata de remunerare a personalului

Salarii + participatii
Rp =
100
Qa
b) rata de remunerare a statului
Im pozite si taxe
Rs =
100
Qa
c) rata de remunerare a creditorilor
Dobanzi
Rc =
100
Qa
G UDWD GH UHPXQHUDUH D DF LRQDULORU

Dividende
100
Qa
e) rata de remunerare a ntreprinderii
Pr ofit net
Ri =
100
Qa
f) rata de remunerare a capitalului tehnic
Cheltuieli cu amortizarea
Rc =
100
Qa
Ra =

(YROX LD
HILFLHQ

DFHVWRU

UDWH

VH

VWXGLD]

vQ

SDUDOHO

FX

DO L

LQGLFDWRUL

GH

SURGXFWLYLWDWHD PXQFLL UDQGDPHQWXO DFWLYHORU LPRELOL]DWH D

6H DSUHFLD]

FD VLWXD LH IDYRUDELO

FUHWHUHD UDWHL GH UHPXQHUDUH D

vQWUHSULQGHULL UHVSHFWLY GHYDQVDUHD ULWPXOXL GH FUHWHUH D YDORULL DG XJDWH GH

F WUH ULWPXO GH FUHWHUH D SURILWXOXL QHW ,Qa

< IPN).

 $QDOL]D IDFWRULDO

D YDORULL DG

XJDWH

Scopul analizei factoriale este determinarea abaterilor valorii

DG XJDWH GH OD ED]D GH FRPSDUD LH HVWLPDUHD FRQWULEX LHL GLIHUL LORU IDFWRUL
GH LQIOXHQ

OD IRUPDUHD L PRGLILFDUHD LQGLFDWRUXOXL DQDOL]DW L LGHQWLILFDUHD

VROX LLORU GH UHGUHVDUH D DFWLYLW

LL HFRQRPLFH YLLWRDUH

0RGHOH GH DQDOL]

C
I) Qa = Qe C = Qe 1
Q = Qe a

Q Qa
= N s Wa a ,
II) Qa = N s e
N s Qe
unde:
a = YDORDUHD PHGLH DG XJDW OD  OHX SURGXF LH D H[HUFL LXOXL
Wa = SURGXFWLYLWDWHD PHGLH DQXDO
&

FRQVXPXUL SURYHQLWH GH OD WHU L

6FKHPD GH DQDOL]

(pentru modelul I)

Ns

T
Qe

Wh

Qa

gi
a
ai
3HQWUX DQDOL]D IDFWRULDO

din tabelul 2.13.

D YDORULL DG XJDWH VH

vor utiliza indicatorii

Tabelul nr. 2.13

(mii lei)
Nr.
crt.
1
2
3
4
5
6

Indicatori

Simbol

&RQVXPXULOH SURYHQLWH GH OD WHU L

9DORDUHD DG XJDW
)RQGXO WRWDO GH WLPS GH PXQF

RUH

1XP UXO PHGLX GH VDODULD L SHUV

Timpul mediu pe un salariat (ore)

9DORDUHD

PHGLH

DG XJDW

OD

OHX

SURGXF LH OHL

9DORDUHD PHGLH DG XJDW

UHFDOFXODW

OHL

OD  OHX SURGXF LH

0HWRGRORJLD GH DQDOL]
ODQ 

26.208.000
11.007.360
15.200.640
1.048.320
560
1.872

30.029.000
12.011.680
18.017.320
1.000.960
544
1.840

25

30

0,58

0,6

0,59

3URGXFWLYLWDWHD PHGLH RUDU

Qe
C
VA
T
Ns

3URGXF LD H[HUFL LXOXL

N-1

Wh
a

rec

SUHVXSXQH DSOLFDUHD PHWRGHL VXEVWLWX LLORU vQ

Qa = Qa1 Qa0
,QIOXHQ D IDFWRULORU

1) ,QIOXHQ D PRGLILF ULL YDORULL SURGXF LHL H[HUFL LXOXL

Q e = Q e1 Q e0 a 0  GLQ FDUH GDWRULW 

1.1.) MRGLILF ULL IRQGXOXL WRWDO GH WLPS GH PXQF

T = (T1 T0 )W h 0 a 0  GLQ FDUH GDWRULW
1.1.1.) 0RGLILF ULL QXP UXOXL PHGLX GH VDODULD L
N s = N s1 N s0 t 0 W h 0 a 0

1.1.2.) 0RGLILF ULL WLPSXOXL PHGLX SH XQ VDODULDW

t = N s1 (t 1 t 0 )W h 0 a 0
1.2.) ModiILF ULL SURGXFWLYLW LL PHGLL RUDUH
Wh = T1 W h1 W h 0 a 0
2. ,QIOXHQ D YDULD LHL YDORULL PHGLL DG XJDWH OD  OHX 4e
a = Q e1 a1 a 0  GLQ FDUH GDWRULW

2.1.) 0RGLILF

ULL VWUXFWXULL SURGXF LHL

g i = Qe1 a rec a0 unde a rec =

2.2.)

g i1 a i0
100

0RGLILF ULL YDORULL DG XJDWH OD  OHX SURGXF LH SH WLSXUL

GH DFWLYLW

a i = Q e1 a1 a rec
6LQWHWLF

UH]XOWDWHOH

DQDOL]HL

IDFWRULDOH

YDORULL

DG XJDWH

VXQW

SUH]HQWDWH vQ WDEHOXO XUP WRU

Tabelul nr. 2.14

mii lei

Qe
(1)
din care:

T
(1.1.)
din
care:

Ns
(1.1.1.)

t
(1.1.2.)

Wh
(1.2.)

2.816.680

2.216.180

-686.720

-434.304

-252.416

2.902784

a1

VA
din care:

gi
(2.1.)

(2)
din care
600.580

(2.2.)

300.290

300.290

1RW  'LIHUHQ HOH vQUHJLVWUDWH vQWUH DEDWHUHD YDORULL DG XJDWH L VXPD

D LQIOXHQ HORU IDFWRULORU VXQW GHWHUPLQDWH GH FDOFXOXO ]HFLPDO DO

DOJHEULF

a (calculul cu GRX

]HFLPDOH

&RQFOX]LL 9DORDUHD DG XJDW

mii lei ID
DFHDVW

HYROX LH VH H[SOLF


&UHWHUHD

DG XJDW

RSRUWXQLW
SH

H[HUFL LXOXL

FRPSRQHQWH

VWRFDW 

crescut sau s-D

DGRSWDW



PLL

FX



GHWHUPLQDW

YDORULL DG XJDWH PHGLL XQ

OHL

3HQWUX

DSUHFLHUH

vQ

spor de

RELHFWLY

LL P ULULL SURGXF LHL H[HUFL LXOXL VH LPSXQH GH]YROWDUHD DQDOL]HL

HOHPHQWH

SURGXF LH

GH

 'LQ SXQFW GH YHGHUH IDFWRULDO

DVWIHO

SURGXF LHL

FRQGL LLOH FRQVLGHU ULL FRQVWDQWH D

YDORDUH

D vQUHJLVWUDW R FUHWHUH FX 

GH ED]D GH FRPSDUD LH 

'DF

SURGXF LH

JUDGXO

PHQ LQXW

FHO

GH

SX LQ

OD

GH VRFLHWDWH SRDWH IL FRQVLGHUDW

'HWDOLHUHD

DQDOL]HL

SH

YkQGXW 

YDORULILFDUH

IDFWRUL

QLYHOXO

SURGXF LH
D

LPRELOL]DW 

SURGXF LHL

DQXOXL

UHDOL]DWH

SUHFHGHQW

SROLWLFD

MXVW 
VHFXQGDUL

SXQH

vQ

HYLGHQ

UROXO

exclusiv al factorilor intensivi (productivitatea muncii). Factorii cantitativi

IRQGXO GH WLPS SH XQ VDODULDW W L QXP UXO PHGLX GH VDODULD L 1V V-au
GLPLQXDW LDU LQIOXHQ D DVXSUD YDORULL DG XJDWH D IRVW vQ DFHODL VHQV (VWH
SRVLELO FD VWUDWHJLD XQLW
WHKQLF

vQ

UHDOL]DUHD

LL V

DFWLYLW

VH IL ED]DW SH DFFHQW
LL

HFRQRPLFH

QX

LQIRUPD LL
 9DORDUHD DG XJDW

comparativ cu N-
cu 600.580 mii lei.
6H FRQVWDW

OD  OHX SURGXF LH

uarea rolului capitalului

VH

GLVSXQH

GH

DVWIHO

GH

(a ) a crescut cu 0,02 n N

IDSW FH D GHWHUPLQDW L PDMRUDUHD YDORULL DG XJDWH WRWDOH

F

D FUHVFXW SRQGHUHD SURGXVHORU FX R YDORDUH DG XJDW

OD

OHX

SURGXF LH

SULQFLSDOHOH

FDWHJRULL

PDL
GH

PDUH

GHFkW

SURGXVH

VLWXD LH IDYRUDELO  UHIOHFWDW

PHGLD

vQWUHSULQGHULL

DG XJDW

YDORDUHD

OD

7RWRGDW 
OHX

vQWU XQ VSRU GH YDORDUH DG XJDW

OD

FUHVFXW

GH 

mii lei.



5HIOHFWDUHD

PRGLILF

ULL

YDORULL

DG

XJDWH

vQ

SULQFLSDOLL

indicatori economico-financiari
0RGLILFDUHD YDORULL DG XJDWH vQ VHQVXO FUHWHULL VDX UHGXFHULL DFHVWHLD

se va refOHFWD vQ DFHODL VHQV DVXSUD WXWXURU LQGLFDWRULORU GH SHUIRUPDQ

D UH]XOWDWXO H[SORDW ULL

(Qa1 Qa0) pra0,

unde: RE0
SUD

pra 0 =

RE 0
,
Qa 0

UH]XOWDWXO H[SORDW ULL

SURILWXO OD  OHX YDORDUHD DG XJDW

b) productivitatea muncii:
Qa1 Qa 0
,
Ns1
unde:

1V

QXP UXO PHGLX GH VDODULD L

F UDWD UHQWDELOLW

LL HFRQRPLFH

(Qa1 Qa 0 )pra 0

100 ,
AT1
unde: AT = valoarea medie a activelor totale
G HILFLHQ D XWLOL] ULL DFWLYHORU IL[H

Qa1 Qa 0
1000 ,
MF1
unde: MF = valoarea medie a mijloacelor fixe
G DO L LQGLFDWRUL

$SOLFD LL L vQWUHE

UL

1. 6 VH LQWHUSUHWH]H HYROX LD DFWLYLW LL GH SURGXF LH

comercializare a ntreprinderii X WLLQG F 
ICA = 108%
unde CA = Cifra de afaceri
IQe = 110%
4H
3URGXF LD H[HUFL LXOXL
4I
3URGXF LD IDEULFDW
H[SULPDW
IQa = 111%
SUH
4D

IQf = 109%

vQ

GH YkQ]DUH

9DORDUHD DG XJDW

2. 6 VH LQWHUSUHWH]H VLWXD LD

I CA
= 1,04
I Qf

I Qa
I Qe
I Qf
I Qe

= 0,98
= 1,2

3. Cum se interpreteaz HYROX LD VWUXFWXULL FLIUHL GH DIDFHUL GDF

G1 = 0,72
unde: * HVWH FRHILFLHQWXO GH VWUXFWXU
Struck
G0 = 0,19
4. &H HYLGHQ LD]
5.

VRFLHWDWHD

VH

Nr.
crt.

&OLHQ L

DQDOL]H]H

FRPHUFLDO

XUP WRDUHD ED]

C1
C2
C3
C4
C5

VWUXFWXUD

GLVSXQH

GH

FLIUHL
R

GH

FOLHQWHO

" 'DU FLIUD PDUJLQDO

DIDFHUL

SH

FOLHQ L

HWHURJHQ 

6H

*LQL

WLLQG

FRQVLGHU

GH GDWH

Cifra de
afaceri

&OLHQ L

ABC
(mil lei)

1
2
3
4
5

FLIUD GH DIDFHUL PLQLP

3500
6200
830
210
99

Cifra de
afaceri
ABC
(mil lei)

Cifra de
afaceri
FXPXODW

(mil lei)

Zona ABC
FOLHQ L

%CA

Nr.
crt.

&OLHQ L

Cifra de
afaceri

&OLHQ L

ABC
(mil lei)

6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

C6
C7
C8
C9
C10
C11
C12
C13
C14
C15
C16
C17
C18
C19
C20
6

Cifra de
afaceri

Cifra de
afaceri
ABC
(mil lei)

Zona ABC

FXPXODW

FOLHQ L

%CA

(mil lei)

76
530
417
570
1200
138
730
890
915
420
94
76
52
5
17
VH WUDVH]H FXUED UHDO

$%& V

VH FRPSDUH FX FHD WHRUHWLF

L V

VH LQWHUSUHWH]H UH]XOWDWHOH RE LQXWH

6. 6 VH GHWHUPLQH LQIOXHQ D PRGLILF ULL SURGXFWLYLW LL PXQFLL DVXSUD

cifrei de afaceri L V VH LQWHUSUHWH]H FD]XO LQIOXHQ HL FX VHPQXO 
7.

&H VHPQLILFD LH HFRQRPLF

FXUED WHRUHWLF

8.
LQGLFHOH

DUH SODVDUHD FXUEHL UH

ale ABC sub

$%&

&DUH D IRVW WHQGLQ D FLIUHL GH DIDFHUL vQ WHUPHQL UHDOL WLLQG F

&$

vQ

SUH XUL

FXUHQWH

HVWH

GH



LDU

LQGLFHOH

SUH XULORU

GH

vnzare este de 148%.

9.
WHKQLF

VH

GHWHUPLQH

LQIOXHQ D

PRGLILF ULL

D PXQFLL DVXSUD FLIUHL GH DIDFHUL 6

JUDGXOXL

VH LQWHUSUHWH]H

GH

vQ]HVWUDUH

MF/Ns = -x

mii lei.
10. Care sunt partenerii sociali la repartizarea valoULL DG
11. 'DF ,Qa
ntreprinderii?
(IQa LQGLFHOH YDORULL DG



XJDWH ,Pr

,Pr

XJDWH

= 114%, cum aprecLD L

= indicele profitului).

DFWLYLWDWHD

12.
F

&H HVWH JUDGXO GH LQWHJUDUH SH YHUWLFDO

HVWH PDL PDUH L GH FH

" Q FH GRPHQLL DSUHFLD L

13. Ce includ consuPXULOH LQWHUPHGLDUH GH OD WHU L?

14. 6 VH LQWHUSUHWH]H FD]XO
IQa = 114%
unde:
IQe = 126%
Ichs = 119%
15.

VH

GHWHUPLQH

Chs = cheltuieli cu personalul

4D

YDORDUHD DG XJDW

4H

SURGXF LD H[HUFL LXOXL

LQIOXHQ D

PRGLILF ULL

H[HUFL LXOXL SH SURGXVH VDX SH WLSXUL GH DFWLYLW

Interpretare pentru cazul gi = -y mii lei.

16. 6

17.

SURGXF LHL

VH GHWHUPLQH LQIOXHQ D PRGLILF ULL WLPSXOXL PHGLX GH OXFUX SH

DVXSUD YDORULL DG XJDWH &D]X

R SHUVRDQ

VWUXFWXULL

L DVXSUD YDORULL DG XJDWH

&H

VHPQLILFD LH

DUH

QRPHQFODWXU 

.n

l : t = +z mii lei.

= 0,65% ? (Kn = coeficientul de

18. 6 VH LQWHUSUHWH]H FD]XO

Ks = 0,98
unde Ks = coeficientul de sortiment
Kstr = 0,99
Kstr FRHILFLHQWXO GH VWUXFWXU
Iq = 110%
Iq = indicele volumulXL SURGXF LHL
ntreprindere
19.
K pentru:

()

&H

VHPQLILFD LH

DUH

HYROX LD

FRHILFLHQWXOXL

PHGLX

GH

SH

WRWDO

FDOLWDWH

K 1 = 1,72
K 0 = 1,54
20.

VH

GHWHUPLQH

LQIOXHQ D

PRGLILF ULL

VWUXFWXULL

IDEULFDWH DVXSUD FRHILFLHQWXOXL PHGLX JHQHUDOL]DW DO FDOLW

21. 6 VH LQWHUSUHWH]H HYROX LD FDOLW LL SURGXF LHL WLLQG F

unde:
p1 = 79.520 lei/buc
p SUH XO PHGLX

p 0 = 66.417 lei/buc

SURGXF L

LL


ei

22. &XP LQIOXHQ HD]

rezultate?

FRHILFLHQWXO GH VRUWLPHQW" 'DU FHO GH VWUXFWXU

Cantitate (buc)
Programat
76.000

Realizat
80.000

55.300

59.000

49.700

45.000

181.000

184.000

Structura

Fw wp"R$

Clasa
de
calitate
Clasa I
Clasa
a II-a
Clasa
a III-a
TOTAL

VH DQDOL]H]H HYROX LD FDOLW

Programat Realizat

Coeficient
de

6 $RR

24. 3H ED]D GDWHORU V

LL SURGXVXOXL [

$e

23. Ce eviden LD]

FDOLWDWHD DVXSUD LQGLFDWRULORU GH SHUIRUPDQ H L

echivalente
Programat Realizat