/8&5$5($35$&7,&

15

TEMA $QDOL]DFRPSOH[

DFKHOWXLHOLORUILUPHL

BA=$'(,1)250$

,,

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Romnia: Terapia Cluj- 1DSRFD6LFRPHG%XFXUHWLL$QWLELRWLFH,DL

PROBLEME DE REZOLVAT

1.

$QDOL]DHYROX LHLvQGLQDPLF

2. ReprH]HQWDUHD

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cheltuieli:

3.

cheltuieli materiale;

cheltuieli cu personalul;

cheltuieli de exploatare (total);

cheltuieli financiare.

$QDOL]DHYROX LHLVWUXFWXULLFKHOWXLHOLORUGHH[SORDWDUH

4. Reprezentarea JUDILF

DHYROX LHLVWUXFWXUDOHDFKHOWXLHOLORUGHH[SORDWDUH

5. Determinarea profilului mediu la nivelul celor trei firme a structurii

FKHOWXLHOLORUGHH[SORDWDUHSHQWUXDQLLLUHVSHFWLY

6.

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cheltuieli la 1.000 lei venituri pentru cei doi ani

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cheltuieli financiare;

cheltuieli totale.

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CHELTUI ELI PENTRU EXPLOATARE TOTAL

( rd. 1+ 6+ 7+ 8+ 11+ 12+ 13)
VENI TURI DI N EXPLOATARE
CHELTUI ELI FI NANCI ARE
VENI TURI FI NANCI ARE
CHELTUI ELI EXCEP ,21$/(

&KHOWXLHOLFXDPRUWL]

Alte cheltuieli de exploatare (ct. 654+ 658)

(ct.645)
Cheltuieli cu personalul - total ( rd. 20+ 21)

ULOHLSURWHF LDVRFLDO

LLOHSHUVRQDOXOXLFW

&KHOWXLHOLSULYLQGDVLJXU

CheltuiHOLFXUHPXQHUD

(ct. 635)

&KHOWXLHOLFXLPSR]LWHWD[HLY

(ct. 611+ 612+ 613+ 614+ 621+ 622+ 623+ 624

+ 625+ 626+ 627+ 628)

&KHOWXLHOLFXOXFU

Alte cheltuieli materiale

(ct.602+ 603+ 604+ 606+ 608)
Cheltuieli materiale - total
( rd. 13 la 16)

&KHOWXLHOLFXHQHUJLDLDSDFW

Cheltuieli cu materiile prime (ct. 600)

Cheltuieli cu materiale consumabile (ct. 601)

&KHOWXLHOLSULYLQGP

Anul

6RFLHWDWHDFRPHUFLDO

1.009.410

115.897.962
5.863.117
21.486.070
1.309.687

129.368.125
7.015.318
22.486.097

160
4.017.274

35.491.359

26.596.204
8.895.155

555

7.995.304

317
5.335.416

60.549.605

43.727.253
16.822.352

932

13.423.397

19.341.709

54.548.920
30.604.192
7.014.159

56
3.541.017

25.622.481

18.763.467
6.859.014

2.142.369

10.769.883

233
4.629.805

43.379.172

31.108.162
12.271.010

1.708.846

20.715.872

79.380.345 111.508.980

14.253.241

40.721.978
19.283.765
5.121.361

Terapia Cluj
1997
1998
586
3.016.630

14 198.231.760 249.207.847 121.456.737 184.959.538

15 238.395.970 333.906.558 194.270.840 254.301.097
16
1.548.322
525.867 10.154.414
7.238.224
17
1.669.744
1.492.183 12.279.878 11.978.273
18
226.277
1.117.549
566.980
2.705.585
19
1.249.037
1.254.066
400.591
134.189

12
13

11

9
10

6 144.256.559 160.179.227

2
3
4

1998
9.718.952

6LFRPHG%XFXUHWL

1997
6.470.549

500

99.783.593
9.797.707
33.107.461

487
5.660.429

48.316.384

35.206.882
13.109.502

3.406.693

5.998.369

166.603.406 207.770.239
195.742.361 238.882.435
14.812.338 10.232.432
8.304.688
4.839.114
3.218.180
3.589.559
113.655
380.913

314
6.844.277

29.667.557

22.153.471
7.514.086

1.872.599

5.864.306

120.891.952 142.689.261

677

85.207.416
9.063.339
26.620.520

1998
1.698.616

$QWLELRWLFH,DL

1997
1.462.401