3

$1$/,=$ &26785,/25 '( 352'8& ,(

5HGXFHUHD DEVROXW SRDWH IL FRQFHSXW vQ RULFH vQWUHSULQGHUH úWLLQ LILFH

úL UHODWLY

D FRVWXULORU GH SURGXF LH GH SULQFLSLX UH]HUYH vQ DFHVW VHQV GHWHUPLQDWH HVWH G UH]HUYH vQ

QXPDL DFROR XQGH H[LVW H[LVW DVHPHQHD ORU

Teoretic, e progresul
GH

FRQWLQXX DO IDFWRULORU GH SURGXF LH GH DSOLFDUHD vQ SUDFWLF FHUFHW ULORU 3XQHUHD YDORDUH

D UH]XOWDWHORU

FRQGL LRQDW

FXQRDúWHUHD H[LVWHQ HL DFHVWRUD D GLPHQVLXQLL ORU úL GH DF LXQHD IDFWRUXOXL

uman pentru materialL]DUHD P
QRUPDOH FDUH FRQVWLWXLH

VXULORU VWDELOLWH VWDELOLUHD XQRU FRVWXUL FRQVLGHUDWH SHUPDQHQW GH FRPSDUD LH D FULWHULXO

&RQGXFHUHD SULQ FRVWXUL LPSOLF

comportamentului diferitelor categorii de cheltuieli.
&H UHSUH]LQW FRVWXULOH QRUPDOH " (VWH JUHX GH GDW R GHILQL LH VDX R FRQVLGHU FD ILLQG PRGDOLWDWH GH SUHVWDELOLUH 7HRULD úL SUDFWLFD PRQGLDO

costuri normale: ¾ standardele de cheltuieli stabilite pe baza tehnologiilor de
IDEULFD LH SURLHFWD L ¾ FDUH PDL DVLJXU VF ]XW RE LQHUHD SURGXVHORU OD SDUDPHWULL GH

nivelXO

FHO

GH FKHOWXLHOL vQUHJLVWUDWH vQ UDPXUD XQ SURILW QHW DQXDO HFKLYDOHQW FX DFHDVW

DFWLYLWDWH UHVSHFWLY  ¾ FRVWXULOH FDUH DVLJXU GREkQ]LL DIHUHQWH FDSLWDOXOXL SURSULX ÌQ OHJ WXU SUREOHP  vQ

OLWHUDWXUD GH VSHFLDOLWDWH VH GDX DQXPLWH P UL

mi, ca de exemplu
FRQFUHWH DOH

12% din capitalul propriu.
,PSRUWDQW HVWH FD vQ ILHFDUH vQWUHSULQGHUH V DO FRVWXULORU FDUH V ILH vQ SHUPDQHQ DGDSWDW H[LVWH XQ SURJUDP SODQ

FRQGL LLORU

PRPHQWXOXL

FRQVWLWXLQG

ED]D

GH

UDSRUWDUH FRVWXULORU VXSUD HVWH VDX QX

SHQWUX D

UHDOL] ULOH

ILHF

rei
GH

perioade.
ÌQ EXQD DERUGDUHD D &D SUREOHPDWLFLL VH SRUQHDVF ILUPHL DWDUH D 2ULFH FHHD FH ILHF UHL FDWHJRULL FKHOWXLHOL WUHEXLH V IXQF LRQDUH L QX VDX D GLVIXQF LRQDOLW FKHOWXL GH OD IXQF LLOH SH FDUH DFHVWHD OH DX vQ VXEGLPHQVLRQDUH VLPSOX FL FUHHD] D QX SXV vQWRWGHDXQD vQVHDPQ WUHEXLH

HFRQRPLVL

FRQVXPD

IRDUWH

SUREOHPD úL vQ VHQVXO XUP WRU FkW VH SLHUGH GDF

QX VH FKHOWXLH  OHX 

etc.) în plus.
,QWHJUDW ILH FLUFXPVFULV DOH vQ DFWLYLWDWHD SUDFWLF LQWHUQ vQWU GH FRQGXFHUH WHPDWLFD

cheltuielilor aspecte
/HJHD

GH SURGXF LH HVWH R SUREOHP

D ILHF UHL vQWUHSULQGHUL FDUH WUHEXLH V

-un

cadru

legislativ
úL $úD

general
GH

vizând
SULQ

RUJDQL]DWRULFH FRQWDELOLW

HYLGHQ HL

SUHFXP

QLYHOXUL

QRUPDWH

UHJOHPHQWDWH

Asemenea aspecte sunt elemente importante ale conducerii micro sau macroeconomice prin intermediul pârghiilor economico-financiare. SULQ FDUH V -a aprobat UHJXODPHQWXO GH DSOLFDUH D OHJLL úL SODQXO FRQWDELO JHQHUDO V D SUHY ]XW - clasa 9 Conturi de gestiune.. pentru unele categorii de FKHOWXLHOL H[HPSOX LL 1U  úL +* ..1 Analiza cheltuielilor aferente veniturilor întreprinderii 5HDOL]DUHD GH FKHOWXLHOL GXS XQXL YHQLW úL UHVSHFWLY SURILW LPSOLF HIHFWXDUHD GH FKHOWXLHOL ÌQ FRQWDELOLWDWHD ILQDQFLDU  FKHOWXLHOLOH VH vQUHJLVWUHD] QDWXUD ORU. ÌQ FHHD FH SULYHúWH DFWLYLWDWHD SUDFWLF GH DQDOL] D FKHOWXLHOLORU DFHDVWD WUHEXLH V 0RGDOLW DQDOL] ILH SULQ H[FHOHQ LOH GH UHDOL]DUH R FRPSRQHQW úL UHVSHFWLY GH PDMRU D PDQDJHPHQWXOXL D PXQFLL GH intern al firmeL FDUH V FDUH R UHDOL]HD]  DVLJXUH UHDOL]DUHD XQRU FRVWXUL FRPSHWLWLYH RUJDQL]DUH D SUREOHPDWLFLL DERUGDWH VXQW GLIHULWH vQ UDSRUW GH VFRS úL VXELHFWXO &X WRDWH DFHVWHD H[LVW R PHWRGRORJLH GH DQDOL] D FKHOWXLHOLORU FDUH RIHU XQ FDGUX JHQHUDO SRVLELO GH DGRSWDW GH F WUH XWLOL]DWRUL 3ULQFLSDOHOH vQ FRQWLQXDUH VXQW DVSHFWH FDUH VH DERUGHD] 3.

úL VH JUXSHD] vQ SH IHOXUL a) cheltuieli de exploatare – care cuprind categoriile de consumuri privind realizarea RELHFWXOXL GH DFWLYLWDWH úL FHOH DIHUHQWH DFHVWRUD ([HPSOX provizioanele pentru diverse cheltuieli). b) cheltuieli financiare – FDUH LQFOXG SLHUGHULOH GH FUHDQ H OHJDWH .

GH SDUWLFLSD LL GLQ YkQ]DUHD WLWOXULORU GH SODVDPHQW GREkQ]L HWF YL]HD] activiWDWHD ILQDQFLDU F.

FKHOWXLHOL QRUPDO  VH UHIHU vQ DIDUD H[SORDW ULL.

9 FRQWXUL GH FKHOWXLHOL FDUH VH GH]YROW SH DQDOLWLFH GH JUDGXO .. 9HQLWXULOH vQWUHSULQGHULL UHSUH]LQW FXUVXO H[HUFL LXOXL úL VH JUXSHD] FDUH IRUPHD] RELHFWXO GH vQ VXPHOH vQFDVDWH VDX GH vQFDVDW vQ RSHUD LLOH GLQ a) venituri din exploatare în care se includ venituriOH UHDOL]DWH GLQ DFWLYLWDWH OD FDUH VH DGDXJ SURGXF LH VWRFDW YHQLWXULOH úL LPRELOL]DW  SUHFXP úL DOWH YHQLWXUL OHJDWH GH H[SORDWDUH E.. H[FHS LRQDOH – FDUH QX VXQW OHJDWH GH DFWLYLWDWHD FXUHQW  OD GHVS JXELUL DPHQ]L SHQDOL] UL GRQD LL VXEYHQ LL HWF FX DMXWRUXO FRQWXULOR (YLGHQ D DFHVWRU FKHOWXLHOL VH UHDOL]HD] r din grupa 6 – úL .

YHQLWXUL ILQDQFLDUH vQ FDUH VH LQFOXG YHQLWXULOH GLQ SDUWLFLSD LL GLQ DOW LPRELOL] UL GLQ WLWOXUL GH SODVDPHQW HWF F.

QWHJUDW R SULP YHQLWXULORU YL]HD] HYROX LD ORU úL $FHOHDúL UHJXOL OH DX úL XQHOH FKHOWXLHOL úL YHQLWXUL H[FHS LRQDOH FKHOWXLHOLORU IDFWRULL FDUH R GHWHUPLQ  vQ YHGHUHD LGHQWLILF ULL SRVLELOLW vQ VFRSXO VSRULULL UHQWDELOLW DFHDVW DQDOL] UHSUH]LQW HWDS GH LQIRUPDUH LORU GH GLPLQXDUH GH JHVWLXQH GLQDPLFLL DVXSUD vQ DFWLYLWDWHD SUDFWLF FKHOWXLHOLORU ÌQ DFHVW VFRS VH XWLOL]HD] YHQLWXUL´ &. YHQLWXUL H[FHS LRQDOH GHVS JXELUL SHQDOLW (YLGHQ D YHQLWXULORU VH UHDOL]HD] L vQFDVDWH HWF e FX DMXWRUXO FRQWXULORU GLQ FODVD 7 – Conturi de venituri. ÌQ JHQHUDO VH SRDWH IDFH R FRUHOD LH vQWUH YHQLWXUL úL FKHOWXLHOL vQ VHQVXO F UHDOL]DUHD XQXL YHQLW SUHVXSXQH HIHFWXDUHD XQHL FKHOWXLHOL VDX LQYHUV 'DU VXQW úL H[FHS LL $úD GH H[HPSOX FKHOWXLHOLOH ILQDQFLDUH GH UHJXO  QX JHQHUHD] $QDOL]D YHQLWXUL LDU UHDOL]DUHD DFHVWRUD QX SUHVXSXQH FKHOWXLHOL DIHUHQWH L .

 FDUH VH GHWHUPLQ LQGLFDWRUXO Ä&KHOWXLHOL OD  OHL FD UDSRUW vQWUH FKHOWXLHOLOH WRWDOH venituri (ΣVi) Σchi.

úL C= ∑ chi i =1 n n ∑ Vi i =1 ⋅ 1000 sau C= ∑ g i ⋅ ci 100 în care: gi UHSUH]LQW VWUXFWXUD YHQLWXULORU SH FDWHJRULL ci = cheltuieli la 1000 lei venituri pe categorii de venituri. .

'H DLFL UH]XOW F ID GH R ED] GH UHIHULQ  PRGLILFDUHD QLYHOXOXL cheltuieliORU OD  OHL YHQLWXUL VH GDWRUHD] 3HQWUX VHSDUDUHD FHORU GRX LQIOXHQ HL VWUXFWXULL YHQLWXULORU HVWH QHFHVDU UHFDOFXODUHD úL D QLYHOXOXL FKHOWXLHOLORU OD  OHL SH FDWHJRULL GH YHQLWXUL LQIOXHQ H  FKHOWXLHOLORU OD  OHL vQ IXQF LH GH VWUXFWXUD QLYHOXOXL FRPSDUDW úL D UDWHORU SH FDWHJRULL GH YHQLWXUL GLQ ED]D GH UHIHULQ 3HQWUX H[HPSOLILFDUH VH IRORVHVF XUP WRDUHOH GDWH 7DEHOXO .

lei) Nr. 5.1 (mil. Perioada 6SHFLILFD LH SUHFHGHQW 3HULRDGD FXUHQW 3UHY ]XW Cheltuieli de exploatare Cheltuieli financiare &KHOWXLHOL H[FHS LRQDOH TOTAL cheltuieli Venituri din exploatare Venituri financiare 9HQLWXUL H[FHS LRQDOH TOTAL venituri Cheltuieli la 1000 lei venituri (lei) a) de exploatare b) financiare F. GDWH H[WUDVH GLQ FRQWXO GH SURILW úL SLHUGHUH OD 6& . 2. 6$ Tabelul 3. 1. 4. crt. 3. 7. 6.

56 1818.50 937.00 Realizat P1 3800 280 180 4260 4630 (94) 196 (4) 99 (2) 4925 820. o asWIHO GH VWDUH VH H[SOLF DVWIH  0RGLILFDUH ID GH FULWHULXO GH FRPSDUD LH P0 – Pn-1 847 – 850 = -3.22 1562. H[FHS LRQDOH Pn-1 3000 250 150 3400 3680 (92) 160 (4) 160 (4) 4000 815. o diminuare a nivelului cheltuielilor).73 1428.97 TOTAL 1RW SUHYHGH  FLIUHOH GLQ SDUDQWH] F  ID ÌQ FD]XO GDW UH]XOW VWUXFWXUD YHQLWXULORU GH UHDOL] ULOH SHULRDGHL SUHFHGHQWH VH R VSRULUH D HILFLHQ HL (respectiv.97 lei .63 1205.97 – 847 = + 17.50 850.00 UHSUH]LQW P0 3500 300 170 3970 4218 (90) 328 (7) 141 (3) 4687 829.67 847.0 lei P1 – P0 864. înregistrându-VH vQ IDSW R VLWXD LH LQYHUV  6XE DVSHFW metodologic.72 914.18 864.

20 − 3.70 0.68 840.2 871.50 = 871.FKL. care a vQUHJLVWUDW vQV FD IDFWRU GH LQIOXHQ  GH SULQFLSLX WUHEXLH FRQVLGHUDW FD XQ IDFWRU H[SOLFDUH D UH]XOWDWXOXL ILLQG R UH]XOWDQW RELHFWLY GDF H[LVW D GLQDPLFLL YHQLWXULORU $FH V D DYXW vQ YHGHUH DPSOLILFDUHD HILFLHQ HL R HYROX LH LQYHUV  ÌQ FHHD FH SULYHúWH VWUXFWXUD YHQLWXULORU GH asta nu exclude posibilitatea folosirii acestui factor ca mijloc de realizare a unui FRQGL LL IDYRUL]DQWH WUHEXLH DYXWH vQ YHGHUH D LQIOD LHL FHHD FH SUHVXSXQH FRUHFWDUHD ÌQ DFWLYLWDWHD SUDFWLF • OXDUHD vQ FRQVLGHUDUH bazei de compDUD LH VH DSURYL]LRQHD] FX XQ FRHILFLHQW FDUH V UHIOHFWH FRUHOD LD GLQWUH FUHúWHUHD SUH XULORU WXWXURU FDWHJRULLORU GH UHVXUVH FX FDUH vQWUHSULQGHUHD .20 = $FHVWH GDWH DWHVW − 24.2 – 850 = +21.77 = 779.29 + 17.68 – 847 = .38 28.98 0.12 0.59 24.97 lei cheltuielilor pe seama reducerii cheltuielilor pe categorii de venituri.QIOXHQ D QLYHOXOXL FKHOWXLHOLORU OD  OHL YHQLWXUL SH FDWHJRULL GH venituri 847 − 871.63 = 36.6.0 lei IDSWXO F 864.20 lei.68 = + 24. 0.90 × 815.57 = 840.11 0.22 = 733.94 × 829.02 × 1205.50 = 109. .32 lei 3 .QIOXHQ D VWUXFWXULL YHQLWXULORU 0.04 × 914.97 − 840.07 × 1562.03 × 937.

vi ). 105 GH DFHDVW ED] GH UDSRUWDUH UH]XOWDWXO RE LQXW V DU IL RE LQXW GDF QX DU HVWH IDYRUDELO GDU HO WUHEXLH LQWHUSUHWDW vQ VHQVXO F • ULOH GH SUH XUL independente de întreprindere. H[SOLFDUHD SH ILHFDUH FDWHJRULH GH YHQLWXUL D HYROX LHL HILFLHQ HL vQ IXQF LH GH IDFWRULL VSHFLILFL FDUH R LQIOXHQ HD]  PDL DOHV vQ VLWXD LL FD FHD GLQ H[HPSOXO GDW vQ FDUH FKHOWXLHOLOH ILQDQFLDUH úL FHOH H[FHS LRQDOH GHS ú esF VXEVWDQ LDO YHQLWXULOH .FKL  úL . = 1  DWXQFL ED]D GH FRPSDUD LH YD IL (VWH HYLGHQW F  ID IL LQWHUYHQLW PRGLILF 110 847 × = 887.vi YHQLWXULOH . úL GLQDPLFD SUH XULORU SH VHDPD F URUD VH IRUPHD] 'DF .3 lei.

0RGDOLW UHIOHFW

LOH GH DQDOL]

YRU IL SUH]HQWDWH SH SDUFXUV

Modificarea nivelului cheltuielilor totale la 1000 lei venituri se
vQ P ULPHD UH]XOWDWXOXL H[HUFL LXOXL vQDLQWH GH LPSR]LWDUH (IHFWXO VH GHWHUPLQ FX DMXWRUXO UHOD LHL

FHHD FH vQVHDPQ FRPSHQVDW

4925 ∑ vi − (C1 − C 0 ) = −(864,57 − 847 ) = −88,5 mil. lei 1000 1000
R GLPLQXDUH D UH]XOWDWXOXL ID PDVD YHQLWXOXL FDUH SULQ FRQVWLWXLH R DOWHUQDWLY

GH FHO SUHY ]XW SULQ EXJHWXO QHIDYRUDELO SRDWH IL SHQWU

GH YHQLWXUL úL FKHOWXLHOL (YLGHQW R DVHPHQHD LQIOXHQ

u 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 ¾ LL XUP WRDUHOH HOHPHQWH

cheltuieli privind consumurile de materii prime, materiale,
FRPEXVWLELO HQHUJLH úL HOHPHQWH DVLPLODWH FKHOWXLHOLOH FKHOWXLHOL FX FX OXFU ULOH úL VHUYLFLLOH úL WD[HOH SUHVWDWH GH WHU L GH FKLULL ORFD LL GH JHVWLXQH DOWH FKHOWXLHOL

¾

¾

LPSR]LWHOH

VXSRUWDWH

XQLWDWHD

SDWULPRQLDO  ¾ ¾ ÌQ

cheltuieli cu personalul; alte cheltuieli de exploatare.
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 GH GLQ SDUWHD HVWH vQ

factorilor de decizie. ÎntruckW GLQDPLFD
FXQRVFXW IXQF LH GH GLQ SDUDJUDIXO QDWXUD

HILFLHQ HL DQWHULRU VH

FKHOWXLHOLORU YD SUH]HQWD SURGXF LHL

H[SORDWDUH D

DQDOL]D WRWDOH

VWUXFWXUDO 

FKHOWXLHOLORU

DIHUHQWH

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 

):
Tabelul 3.2

Nr. crt.

6SHFLILFD LH

Cheltuieli la 1000 lei venituri din exploatare (lei Perioada
SUHFHGHQW 3UHY ]XW

0RGLILF UL

Realizat 444,55 85,37 27,58

col. 4 – col. 2 +17,15 -1,45 -1,28

col. 4 – col. 3 -5,32 -1,17 -1,05

1 2 3 4

&RVWXO P UIXULORU YkQGXWH

(ct. 607)
0DWHULL SULPH úL PDWHULDOH

427,49 86,82 28,86

449,889 86,54 28,63

consumabile (ct. 600 + 601)
&RPEXVWLELOL HQHUJLH úL DS

(ct. 605) Alte cheltuieli (ct. 602, 603, 604, 606, 608)
/XFU UL úL VHUYLFLL H[HFXWDWH GH WHU L FW  OD  

5

11,07 8,09 178,76 55,41 1,10 17,62 815,22

8,30 8,80 181,20 43,15 23,23 829,72
F  ID IDF

12,48 11,90 165,40 51,22 1,23 21,00 820,73

+1,41 +3,81 -13,36 -4,19 +0,13 +3,38 +5,60

+4,18 +3,10 -15,80 +8,07 +1,23 -2,23 -8,99

ct. 621 la 628) 6 7 8 9 10
,PSR]LWH WD[H úL Y UV PLQWH

asimilate (ct. 631 + 635) Salarii personal (ct. 641)
$VLJXU UL VRFLDO úL SURWHF LH FW 

Alte cheltuieli de exploatare (ct. 654 + 658)
$PRUWL] UL úL SURYL]LRDQH

(ct. 681) TOTAL

'LQ GDWHOH DVWIHO VWUXFWXUDWH UH]XOW WRWDO úL FDWHJRULL GH FKHOWXLHOL ([FHS LH

GH SUHYHGHUHD GH FUHúWHUH FKHOWXLHOL GDU QX DX

a cheltuielilor de exploatare la 1000 lei venituri, s-a realizat o reducere pe
XQHOH 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 IL SUH]HQWDW vQ DOWH SDUDJUDIH

 vQ LORU GH UHGXFHUH PHWRGRORJLD YD $QDOL]D HILFLHQ HL FKHOWXLHOLORU GH H[SORDWDUH SRDWH IL HIHFWXDW raport de fRUPDUHD YHQLWXULORU úL QLYHOXO FKHOWXLHOLORU SH FDWHJRULL GH YHQLWXUL .

72 820.72 = +0.22 = -6.QIOXHQ D VWUXFWXULL YHQLWXULORU GLQ H[SORDWDUH 0. din care aferente: 3URGXF LHL YkQGXWH 3URGXF LHL VWRFDWH 3URGXF LHL LPRELOL]DWH Perioada SUHFHGHQW 3HULRDGD FXUHQW 3UHY ]XW 3680 3386 (92) 184 (5) 110 (3) 3000 2706 184 110 815.01 lei 0.99 lei  .50 lei P1 – P0 820. din care aferente: 3URGXF LHi vândute 3URGXF LHL VWRFDWH 3URGXF LHL LPRELOL]DWH Realizat 4630 4375 (94.17 = 759.73 810.67 55. 1 2 3 4 5 6 7 8 9 10 11 Indicatori Venituri din exploatare.29 1000 vQ Cheltuieli de exploatare la 1000 lei venituri (lei) din care aferente: 3URGXF LHL YkQGXWH $IHUHQWH SURGXF LHL VWRFDWH úL LPRELOL]DWH 1RW : &LIUHOH GLQ SDUDQWH] YHQLWXULORU procente.5) 162 (3.21 809. 1.95 × 799.67 830.73 – 829.22 799.0 0. ÌQ DQDOL]D FKHOWXLHOLORU GH H[SORDWDUH WUHEXLH V VWRFDW GRX VH LQ vQ IXQF LH GH FULWHULXO DPLQWLW VHDPD GH PRGXO GH IRUPDUH D YHQLWXULORU GLQ SURGXF LD  R FUHúWHUH D SRQGHULL DFHVWRU SHQWUX D GHOLPLWD DIHUHQWH LQIOXHQ D SURGXF LHL úL LPRELOL]DW  UHVSHFWLY HYDOXDUHD vQ FRVWXUL FHHD FH FRQGXFH OD XQ QLYHO DO FKHOWXLHOLORU OD  OHL ÌQ FRQVHFLQ HOHPHQWH DUH FD HIHFW GLPLQXDUHD HILFLHQ HL FKHOWXLHOLORU GH H[SORDWDUH Din puncW VWUXFWXULL GH YHGHUH FHD D PHWRGRORJLF QLYHOXOXL YHQLWXULORU GH FKHOWXLHOLORU YkQGXWH VH SURFHGHD] FD vQ FD]XO SUHFHGHQW UHVSHFWLY VH IDFH UHFDOFXODUHD cheltuielilor la 1000 lei venituri de exploatare.81 = 775.945 × 820. P0 – Pn-1 829.67 – 829.21 – 815.17 1000 UHSUH]LQW 4218 4007 (95) 42 (1) 169 (4) 3500 3289 42 169 829.81 1000 VWUXFWXUD Cheltuieli din exploatare.22 = 14.72 – 815. Modificarea cheltuielilor la 1000 lei venituri din exploatare (lei).95 lei . crt.3 (mil.05 × 1000 809.21 50.ÌQ DFHVW VFRS GDWHOH QHFHVDUH VH SUH]LQW DVWIHO Tabelul 3. lei) Nr.5) 93 (2) 3800 3545 162 93 820.0 0.72 = -8.055 × 1000 830.

QIOXHQ D FKHOWXLHOLORU OD  OHL YHQLWXUL DIHUHQWH SURGXF LHL vândute 829.72 – 809.73 – 830.51 $QDOL]D GDWHORU HYLGHQ LD] vQ PLQXV VDX SOXV LQIOXHQ D IDSWXO F GH H[HUFLWDW 820.94 VWUXFWXUD YHQLWXULORU FRUHFWHD] QLYHOXO FKHOWXLHOLORU DIHUHQWH SURGXF LHL YkQGXWH FDUH FRQVWLWXLH HOHPHQWXO SULQFLSDO DO FKHOWXLHOLORU GH exploatare.67 = -9. 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 FDX]H úL úL VDX HIHFWH FX GLIHULWH $VWIHO SRDWH IL FUHúWHUHD VDX FX VF GHUHD UHDOL] ULOH GH IDFWRUL VWRFDWH UHVSHFWLY LPRELOL]DWH QDWXU FRPSDUDWLY VHPQLILFD LH SURGXF LHL perioadHL DQWHULRDUH SUHYHGHULOH GHWHUPLQDW FRQMXQFWXUDOL DL SLH HL VDX GH DOW 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 DQDOLWLF .21 = +20. .

 ILQDQFLDU .

FX FHOH GLQ FRQWDELOLWDWHD GH JHVWLXQH  $QDOL]D FKHOWXLHOLORU OD  OHL FLIU GH DIDFH ri SULQ 3RWULYLW UHJOHPHQW ULORU vQ YLJRDUH FLIUD GH DIDFHUL VH FDOFXOHD] 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 &D SULQFLSDO LL.

 D FKHOWXLHOLORU OD  OHL YHQLWXUL GH DIDFHUL &.

SRW IL H[SULPDWH SDUWH FRPSRQHQW GLQ H[SORDWDUH FKHOWXLHOLOH OD  OHL FLIU cu ajutorul modelului: C= ∑ qc ⋅ 1000 ∑ qp în care: T S FDQWLWDWHD YkQGXW SUH XO PHGLX GH YkQ]DUH H[FOXVLY 79$.

c = costul produselor .

81 Cheltuieli (∑ q1c 0 ) aferente cifrei &KHOWXLHOL OD  OHL FLIU GH DIDFHUL OHL. 1 2 3 4 5 Indicatori Cifra de afaceri 3UHY ]XW Realizat 4375 3546 4500 3672 810.5HOD LD GH PDL VXV SRDWH IL VFULV úL DVWIHO c C = ∑ g ⋅ ⋅ 1000 p în care: J VWUXFWXUD SURGXF LHL YkQGXWH VWDELOLW YDORULF  qp    ∑ qp     c ⋅ 1000 = nivelul cheltuielilor la 1000 lei pe produse p 'H DLFL UH]XOW FLIU F IDFWRULL FDUH LQIOXHQ HD] FKHOWXLHOLOH OD  OHL GH DIDFHUL VXQW VWUXFWXUD SURGXF LHL SUH XO PHGLX GH YkQ]DUH úL ([HPSOLILFDUHD PHWRGRORJLHL GH DQDOL] QHFHVLW costul produselor. lei) Nr.4 (mil.4): Tabelul 3. crt.51 FLIU (∑ qp) 4007 Cheltuieli aferente cifrei de afaceri &LIUD GH DIDFHUL UHFDOFXODW (∑ qc) (∑ q1p 0 ) de afaceri recalculate 3289 820. XUP WRDUHOH GDWH (tabelul 3.

51 – . ReducereD vQ FD]XO GDW DO QLYHOXOXL FKHOWXLHOLORU OD  OHL de afaceri de –10.30 lei (810.

 VH H[SOLF SULQ LQIOXHQ D D.

acest rezultat FX VHPQLILFD LH SR]LWLY VWUXFWXULL SURGXF LHL YkQGXWH YkQGXWH SRDWH UHQWDELOLWDWH SUHY ]XW PDL PDUH $úD GXS IL FRQVLGHUDW FXP V DWkW HFRQRPLF FX R GH UHGXFHUH D FKHOWXLHOLORU OD  OHL.81 = −4. 6WUXFWXULL SURGXF LHL YkQGXWH ∑ q 1c 0 ∑ q0p0 ⋅ 1000 − ⋅ 1000 sau C ′ − C 0 ∑ q 1p 0 ∑ q0p0 3672 3289 ⋅ 1000 − ⋅ 1000 = 816 − 820.81 lei 4500 4007 Interpretat metodologic.

 HVWH XUPDUHD PRGLILF ULL vQ VHQVXO FUHúWHULL SRQGHULL SURGXVHORU FD IDFWRU GH -a mai precizat. structura H[SOLFDUH proGXF LHL .

D UH]XOWDWXOXL FkW úL GH UHDOL]DUH D XQXL RELHFWLY SUHY ]XW ÌQ FRQVHFLQ DFWLYLWDWHD SUDFWLF HVWH DEVROXW QHFHVDU V vQ VWUXFWXUD  vQ VH SUHFL]H]H FRQGL LLOH vQ FDUH YkQGXWH DYkQGX s-DX SURGXV PRGLILF ULOH SURGXF LHL -se în YHGHUH HIHFWHOH PXOWLSOH GLUHFWH úL LQGLUHFWH SH FDUH OH GHWHUPLQ  E.

31 − 816. GHWHUPLQDW GH DX GHWHUPLQDW PLúFDUHD vQ H[HPSOXO GDW.31 lei 4375 4500 vQ XOWLP OD LQVWDQ SROLWLFD GH QLYHOXO SUHY ]XW D SUH XULORU PHGLL GH YkQ]DUH D GH DIDFHUL FHHD SH DQDOL]D VF GHUHD SURILWXOXL &D DWDUH DGRSWDUHD XQRU GH SUH XUL WUHEXLH V VH ED]H]H FRQGXV OD R FUHúWHUH D QLYHOXOXL FKHOWXLHOLORU OD  OHL FLIU UHIHULWRDUH tuturor cauzelor care de vânzare.00 = +23. 3UH XULORU PHGLL GH YkQ]DUH ∑ q1c0 ⋅1000 − ∑ qc0 ⋅1000 ∑ q1p1 ∑ q1p0 sau C′′ − C0 6F GHUHD ID FH vQVHDPQ GHFL]LL 3672 3672 ⋅ 100 − ⋅ 1000 = 839.

D SUH XULORU PRGLILFDUHD SUH XULORU GH YkQ]DUH HVWH FHUHUH RIHUW  ÌQ JHQHUDO VH SRDWH VSXQH F VFKLPEDUHD UDSRUWXOXL SURGXF WRU úL UHVSHFWLY RIHUWDQW GH SURGXVH PDUFD GH IDEULF LQWHUYHQ LD /D QLYHOXO ILHF UXL pot fi identificate unele cauze L.

VDX GH LPSRUWDQ QD LRQDO FXP DU IL FDOLWDWHD SURGXVHORU LQFOXVLY SURGXVH GLIHUHQ LDWH SH FDOLW VWDWXOXL vQ FD]XO XQRU SURGXVH SURGXF LH VDX FRPHU .

 VFKLPEDUHD GHVWLQD LHL SURGXVXOXL VWUDWHJLF  DFRUGDUHD GH ERQLILFD LL VDX UHPL]H HWF (±∆3.

09 lei 4375 + 131 LL vPEXQ W LUHD DFHVWHLD. Cunoscându-se cauzele care au condus lD PRGLILFDUHD SUH XULORU VH SRDWH VWDELOL HIHFWXO DVXSUD QLYHOXOXL FKHOWXLHOLORU OD  OHL FLIU GH DIDFHUL SH ED]D UHOD LHL ∑ q 1c 0 ∑ q 1c 0 ⋅ 1000 − ⋅ 1000 ∑ q1p1 − (± ∆P) ∑ q1 p 0 PrHVXSXQkQG vQ H[HPSOXO GDW F  vQWUHSULQGHUHD GLIHUHQ LDWH SH FDOLW L úL F  vQ SHULRDGD WRWDO DQDOL]DW  GH IDEULF SURGXVH SHQWUX VWLPXODUHD vâQ] FDOLW ULORU D DFRUGDW ERQLILFD LL vQ VXP – DVWIHO PLO OHL LQIOXHQ D LL DVXSUD FKHOWXLHOLORU OD  OHL VH GHWHUPLQ 'HFL HIHFWXO FDOLW FLIU 3672 ⋅ 1000 − 816 = 814.91 − 816 = −1.

40 lei (23.31 + 1. FRQGXFH OD FUHúWHUHD SUH XOXL GH YkQ]DUH úL LPSOLFLW OD VSRULUHD HILFLHQ HL FX  OHL OD  OHL GH DIDFHUL vQ WLPS FH DFRUGDUHD ERQLILFD LLORU V -a materializat într-o diminuare a acesteia cu 24.09). .

51 − 839.31 = −28.c) Costurilor pe produse ∑ q1c 0 ∑ q1c1 ⋅ 1000 − ⋅ 1000 sau C1 − C ′′ ∑ q 1p1 ∑ q 1 p1 3546 3672 ⋅ 1000 − ⋅ 1000 = 810.80 lei 4375 4375 5HGXFHUHD FRVWXULORU SH SURGXVH D GHWHUPLQDW VSRULUHD HILFLHQ HL DVXSUD WXWXURU SRDWH FKHOWXLHOLORU OD  OHL FLIU VLWXD LHL HVWH QHFHVDU GHWHUPLQDW GH DIDFHUL DLQ SXQFW GH YHGHUH PHWRGRORJLF SHQWUX R HGLILFDUH FRPSOHW PRGLILFDUHD DFHVWRUD (VWH FXQRVFXW D LORU IDSWXO F SUH XO FDUH DQDOL]D HOHPHQWHORU GH FKHOWXLHOL úL D FDX]HORU FDUH DX FKHOWXLHOLORU VH categoriilor de resurse este o compoQHQW PRGLILFD LQGHSHQGHQW RE LQXW GH DFWLYLWDWHD XQLW sau vQ DFHVWH FRQGL LL VH LPSXQH R VHSDUDUH D DFHVWHL LQIOXHQ H GH FRQWULEX LD SURSULH OD UH]XOWDWXO ƒ Metodologic. aceasta presupune: determinarea soldului modiILF ULORU GH FKHOWXLHOL LQGHSHQGHQWH de activitatea întreprinderii (±∆FK.

83 lei .QIRUPD LLOH RE LQXWH vQ XUPD DFHVWHL PRGDOLW L GH DQDOL] GHRVHELW  VH UHFRPDQG SRW IL YDORULILFDWH vQ VLWXD LL PXOWLSOH GLQ FDUH QX VH H[FOXG VWXGLLOH GH IH]DELOLWDWH úL GH HYDOXDUH vQ FDUH SDUWHD GH GLDJQRVWLF DUH R LPSRUWDQ 'DW vQ VLVWHPXO LQGLFDWRULORU GH DQDOL] ILLQG SR]L LD FKHOWXLHOLORU WRWDOH VDX DIHUHQWH FLIUHL GH DIDFHUL.03 lei 4375 ∑ q 1p1 VWDELOLUHD QLYHOXOXL OD  OHL FLIU GH DIDFHUL ƒ ƒ FRUHFWDUHD LQIOXHQ HL FRVWXULORU SH SURGXVH FX HIHFWXO modifiF ULORU GH FKHOWXLHOL LQGHSHQGHQWH GH XQLWDWH -28. ± ∆ch + 22 ⋅ 1000 = ⋅ 1000 = +5. lei.03) = -33.80 – (+5. 6 SUHVXSXQHP vQ H[HPSOXO dat +22 mil.

HFRQRPLFR ILQDQFLDU  - FXDQWLILFDUHD HIHFWHORU PRGLILF ULL QLYHOXOXL OD  OHL $VWIHO  OHL FLIU GH DIDFHUL VXQW principalii LQGLFDWRUL VLQWHWLFL vQ FDUH VH UHJ VHúWH LQIOXHQ D PRGLILF ULL FKHOWXLHOLORU OD a) Suma profitului înainte de impozitare ∑q p − (C1 −C 0 ) 1 1 1000 1RW : Rezultatul poate fi detaliat pe factori potrivit metodologiei prezentate. .

E.

(ILFLHQ D DFWLYHORU GH H[SORDWDUH $H.

− (C1 − C 0 )∑ q1p1 Ae1 F.

(ILFLHQ D XWLOL] ULL DFWLYHORU IL[H YDORDUHD PHGLH DQXDO – Mf) − (C1 − C 0 )∑ q1p1 Mf1 G.

− (C1 − C 0 )∑ q1p1 K1 G. sociale –K). (ILFLHQ D XWLOL] ULL FDSLWDOXULORU FDUH pot fi proprii. totale.

(ILFLHQ D XWLOL] ULL IRU HL GH PXQF SULQ SURILWXO PHGLX SH VDODULDW.

− (C1 − C 0 ) N1 ∑ q 1 p1 1000 unde: N1 QXP UXO PHGLX GH VDODULD L (ILFLHQ D DQDOL]D SRDWH IL FKHOWXLHOLORU GHSODVDW vQ DIHUHQWH DFHVW FLIUHL GH DO DIDFHUL HVWH GH fapt o  UHIOHFWDUH D UH]XOWDWHORU FDUH VH RE LQ vQ VWDGLXO SURGXF LHL ÌQ FRQVHFLQ vQ VHJPHQW GH FLUFXOD LHL V VH FDSLWDOXOXL IDEULFDW ´ VWDELOHDVF folosindu-VH LQGLFDWRUXO Aceasta presupune ca. DúD GXS /HJLL &RQWDELOLW ÌQ LL ÄFKHOWXLHOL OD  OHL SURGXF LH PDUI FRQWDELOLWDWHD JHVWLXQH UH]XOWDWXO SRWHQ LDO DO H[SORDW ULL IRORVLQGX VH FRQWXUL úL UH]XOWDWH DQDOLWLFH - FXP VH SUHFL]HD] DVHPHQHD vQ $UWLFROXO  GLQ 5HJXODPHQWXO GH DSOLFDUH D PHWRGRORJLD GH DQDOL] SUH]HQWDW YL]HD] FRQGL LL SURGXF LD IDEULFDW vQ FXUVXO H[HUFL LXOXL GDWHOH QHFHVDUH ILLQG IXUQL]DWH GH FRQWDELOLWDWHD GH JHVWLXQH JUXSD  GLQ 3ODQXO GH FRQWXUL.

úL EXJHWXO GH YHQLWXUL úL FKHOWXLHOL .

5 cheltuieli la 1000 lei FLIU GH DIDFHUL SURGXF LH IDEULFDW -10.4 Analiza cheltuielilor variabile ÌQ FDGUXO FKHOWXLHOLORU GH H[SORDWDUH SDUWHD YDULDELO  UHVSHFWLY FHD FDUH HVWH GHSHQGHQW SUDFWLFD HFRQRPLF GH YROXPXO GH DFWLYLWDWH HVWH SUHGRPLQDQW  7HRULD úL IRORVHVF QR LXQLOH GH GHSHQGHQ SURSRU LRQDO úL QHSURSRU LRQDO  VDX VWULFW úL UHVSHFWLY QRQ VWULFW SURSRU LRQDO ÌQ SULPXO FD] VXPD FRVWXULORU YDULDELOH VH H[SULP IXQF LD I 4.40 +3.60 -29. Pentru exemplificare se folosesc datele: Nr.80 -7. 1 2 3 4 0RGLILFDUH ID GH QLYHOXO SUHY ]XW .QIOXHQ D FRVWXOXL Tabelul 3.30 -4.QIOXHQ D SUH XOXL PHGLX GH YkQ]DUH . crt.31 -28.81 +23.80 +18.8WLOLWDWHD SUDFWLF DEVROXW QHFHVDUH GH D XQHL DVHPHQHD DQDOL]H VH UHJ VHúWH vQ FDOFXOH D FXDQWXPXOXL GH UHVXUVH PDWHULDOH úL vQGHSOLQLUHD RELHFWLYHORU VWDELOLWH D FKHOWXLHOLORU OD  OHL FLIU GH DIDFHUL FX SUHYL]LRQDUH ILQDQFLDUH FDUH FRQGL LRQHD] $QDOL]D FRPSDUDWLY cele aferente prodXF LHL IDEULFDWH SXQH vQ HYLGHQ PRGXO GH ILQDOL]DUH D P VXULORU WHKQLFR-RUJDQL]DWRULFH DGRSWDWH vQ VWDGLXO SURGXF LHL SHQWUX reducerea costurilor.80 ÌQ VLWXD LD GDW  UH]XOWDWHOH RE LQXWH vQ SURGXF LH SH QLYHOXOXL FKHOWXLHOLORU OD  OHL VH UHIOHFW VWUXFWXUD SURGXF LHL VWRFDWH 'H DOWIHO DúD linia reducerii úL LQIOXHQ D vQ WRWDOLWDWH vQ FHOH DIHUHQWH VH SRDWH H[SOLFD FLIUHL GH DIDFHUL vQ FDUH VH UHJ VHVF úL HIHFWHOH PRGLILF ULORU LQWHUYHQLWH vQ structurii de – OHL OD FLIUD GH DIDFHUL úL  OHL OD SURGXF LD IDEULFDW  SUHFXP úL D FRVWXOXL 5HGXFHUHD SUH XOXL PHGLX GH YkQ]DUH GH SULQFLSLX VH FRQVWLWXLH vQWU XQ SXQFW VODE DO DFWLYLW LL ILUPHL GDF YkQ] ULORU (VWH HYLGHQW F  vQ DFWLYLWDWHD SUDFWLF ILH SUH]HQWDW vQ GHWDOLX - DFHDVWD QX D IRVW R RS LXQH SHQWUX R DVHPHQHD promovarea VLWXD LH WUHEXLH V 3.QIOXHQ D VWUXFWXULL .

iar in cel de al doilea prin . ar Q = cantitatea. SULQ UHOD LD D Â 4 XQde a = suma costurilor variabile pe produs.

1 Anali]D . elaborarea bugetelor de costuri. necesare în buna gestionare a tuturor categoriilor de resurse. VWDELOLUHD SROLWLFLL GH SURGXF LH GLQ SXQFW GH YHGHUH FDQWLWDWLY úL al termenului de realizare.2S LXQHD SHQWUX IRORVLUHD vQ DQDOL] D FKHOWXLHOLORU YDULDELOH SRDWH IL MXVWLILFDW úL UHVSHFWLY SUDFWLFD HFRQRPLF SULQ vQ GH IXQF LH úL GH OD JUDGXO GH • • • • elaborarea politicii vân] UHQWDELOLWDWH úL vQ ULORU FRQVHFLQ FRQWULEX LD DFRSHULUHD cheltuielilor comune. (YLGHQW SRW IL IRUPXODWH úL XQHOH UH]HUYH vQ DFHVW VHQV GHWHUPLQDW e de: • • • LPSUHFL]LD VWDELOLULL YDULDELOLW LL GLIHULWHORU FDWHJRULL GH FKHOWXLHOL SRVLELOLWDWHD GH SUHYL]LRQDUH SH WHUPHQ VFXUW úL OXQJ LPSDFWXO VLVWHPXOXL GH VDODUL]DUH DVXSUD FHORU GRX FDUH JUXSH VH LDX GH vQ úL cheltuieli (variabile sau fixe).QGLYLGXDOL]DW GLQDPLFLL úL VWUXFWXULL WRWDO vQ FKHOWXLHOLORU .4. Pentru activitatea practic  DFHVWHD $QDOL]D FKHOWXLHOLORU YDULDELOH VXQW HOHPHQWH FRQVLGHUDUH vQ DSUHFLHUHD XQRU UH]XOWDWH RE LQXWH vQWU R SHULRDG - H[SLUDW IRUPXODUHD GHFL]LLORU GH FRUHF LH SHQWUX YLLWRU SRDWH DYHD vQ YHGHUH XUP WRDUHOH probleme: 3. GHWHUPLQDUHD LPSRUWDQW vQ SUDJXOXL GH UHQWDELOLWDWH XQRU SUREOHP L úL GHRVHELW FDWHJRULL GH GH GLPHQVLRQDUHD DFWLYLW cheltuieli.

. PRGDOLWDWHD YDULDELOH OD  OHL YHQLWXUL úL FD VXP FD SUREOHP VH vQVFULH JHQHUDO GH DERUGDUH D vQWUHJXOXL UHVSHFWLY D WRWDOXOXL FKHOWXLHOLORU ÌQ FRQVHFLQ  VH YD XUP UL úL GLQDPLFD FKHOWXLHOLORU YDULDELOH WRWDOH úL OD  OHL YHQLWXUL SH ED]D datelor dLQ WDEHOXO XUP WRU WDEHOXO  ).

1 2 3 4 5 6 7 8 Indicatori SUHFHGHQW 3HULRDGD FXUHQW 3UHY ]XW Tabelul 3. lei) % Pn-1 Cheltuieli de exploatare variabile Cheltuieli variabile aferente cifrei de afaceri Cheltuieli variabile aferente cifrei de afaceri recalculate Venituri din exploatare Cifra de afaceri &LIUD GH DIDFHUL UHFDOFXODW P0 2386 2324 × 4218 4007 × 565. crt.67 580 OD Realizat P1 2546 2516 2495 4630 4375 4500 550 575  P1    P   0 106.6 (mil.26 × 109.77 109.22 99.14 1987 1896 1904 3680 3385 3300 540 560 Cheltuieli variabile la 1000 lei venituri din exploatare (lei) Cheltuieli variabile la 1000 lei FLIU GH DIDFHUL 8UP ULQG HYROX LD FKHOWXLHOLORU YDULDELOH  OH i venituri din H[SORDWDUH úL UHVSHFWLY FLIU GH DIDFHUL ID GH UHDOL] ULOH DQXOXL SUHFHGHQW úL SUHYHGHUL DFHDVWD HVWH GLIHULW  $VWIHO V D SUHY ]XW R FUHúWHUH D QLYHOXOXL - FKHOWXLHOLORU YDULDELOH OD  OHL VLWXD LH vQUHJLVWUDW QXPDL OD FKHOWXLHOL GH GH DQDOL]  WUHEXLH exploatare.70 108.18 × 97. Într-XQ V DVHPHQHD FD] vQ DFWLYLWDWHD SUDFWLF VH PRWLYH]H úL H[SOLFH WRDWH HOHPHQWHOH DYXWH vQ YHGHUH SUHFXP úL FHOH ÌQ FHHD FH SULYHúWH VWUXFWXUD FKHOWXLHOLORU YDULDELOH FD VXP WRWDO úL FDUH DX DS UXW SH SDUFXUV lD  OHL.Perioada Nr.

4. O asemenea DQDOL] HVWH QHFHVDU vQ VSHFLDO SHQWUX ORFDOL]DUHD P VXULORU GH UHGXFHUH D costurilor. iar în cadrul acestora pe produse. 3.2 Anali]D IDFWRULDO DFWLYLWDWHD GH FRQGXFHUH SHUPLW D FKHOWXLHOLORU YDULDELOH LPSRUWDQ vQWU GHRVHELW vQ 'LDJQRVWLFXO FKHOWXLHOLORU YDULDELOH SUH]LQW SHQWUX DVLJXUDUHD  UHQWDELOLWDWH FDUH V vQFDGU ULL SUDFWLFDUHD XQRU SUH XUL PHQLWH V -un nivel de FRQGXF la PHQ LQHUHD úL HYHQWXDO FUHúWHUHD FRWHL GH SLD $QDOL]D IDFWRULDO SRDWH DYHD FD RELHFW QLYHOXO FKHOWXLHOLORU YDULDELOH . DFHDVWD SRDWH YL]D QDWXUD FKHOWXLHOLORU úLVDX ORFXO GH IRUPDUH (centre de responsabilitate).

la 1000 lei venituri din exploatare (Cve). nivelul cheltuielilor variabile la  OHL FLIU YDULDELOH DIHUHQWH SURGXF LHL IDEULFDWH Σqcv). În primul caz. 100 GH DIDFHUL &Y. poate fi folosit modelul ∑ gi cvi C ve = .

În cel de-al doilea caz se are în vedere modelul: ∑ qcv Cv = ⋅ 1000. ∑ qp în care: cv = costul variabil pe unitate de produs vândut.SUH XOXL PHGLX GH YkQ]DUH H[FOXVLY 79$.40 − 580 = −25. 0RGLILFDUHD FKHOWXLHOLORU YDULDELOH OD  OHL FLIU QLYHOXO SUHY ]XW vQ H[HPSOXO GDW GH GH DIDFHUL ID FHOHL GH – OHL VH H[SOLF .6 lei 4500 ∑ q1p0 C′v 0 − Cv 0 sau . cvi = cheltuielile la 1000 lei venituri pe categorii de venituri. SUHFXP úL vQV úL VXPD DEVROXW D FKHOWXLHOLORU unde: gi = structura veniturilor.VWUXFWXULL SURGXF LHL YkQGXWH SULQ LQIOXHQ D ∑ q1cv0 ⋅1000 − Cv0 = 2495 ⋅1000 − 580 = 554. Metodologia GH VWDELOLUH D FHORU GRX LQIOXHQ H HVWH VLPLODU prezentate în analiza cheltuielilor totale la 1000 lei venituri.

29 = +4.C´v0 .89 lei sau C´´v0 .29 − 554.40 = +15.costul variabil pe unitate de produs Cv1 − 1RW ∑ q1cv0 ⋅1000 = 575 − 570. ∑ q1cv0 ⋅1000 − ∑ q1cv0 ⋅1000 = 2495 ⋅1000 − 2495 ⋅1000 = 4375 4500 ∑ q1p1 ∑ q1p0 = 570.71lei ∑ q1p1 $VSHFWHOH PHWRGRORJLFH vQ H[HPSOXO GDW F UHGXFHUHD sau OD Cv1 − Cv 0 IDFWRULORU VH OD : UHIHULWRDUH LQIOXHQ D LQGHSHQGHQ L GH DFWLYLWDWHD XQLW UHIHU 5H]XOW  OHL FLIU LL VXQW YDODELOH úL DLFL FX PHQ LXQHD F FKHOWXLHOLORU YDULDELOH QXPDL OD FKHOWXLHOLOH YDULDELOH GH DIDFHUL V -a realizat exclusiv pe seama structurii proGXF LHL .

7 Cheltuieli variabile OD  OHL FLIU GH afaceri -5. 1 Indicatori 0RGLILFDUHD ID LQIOXHQ HL GH QLYHOXO Cheltuieli la 1000 lei FLIU GH DIDFHUL Tabelul 3.YkQGXWH FHHD FH HYLGHQW DUH R VHPQLILFD LH SR]LWLY  GDW FHUHULL SHQWUX SURGXVHOH UHVSHFWLYH 'DU vQ SHUVSHFWLY SURGXVHOH FX FKHOWXLHOL WUHEXLH YDULDELOH PDL PDUL SHQWUX D GLPSRWULY  DF LRQDW SHQWUX UHGXFHUHD QX ILLQG RQRUDUHD SLD D FL QX WUHEXLH QHJOLMDWH SLHUGH SH VHDPD FRVWXULORU cheltuielilor variabile pe unitate de produs.0 lei -10. crt.17 SUHY ]XW OHL. ÌQ DFHVW PRPHQW VH SRDWH IDFH DQDOL]D FRPSDUDWLY  OHL FLIU GH DIDFHUL FX FHOH YDULDELOH $VWIHO D FKHOWXLHOLORU OD Nr.

31 -28. respectiv costului variabil 6WXGLXO DFHVWRU GDWH FRPSOHWHD] WDEORXO UHIHULWRU OD VLWXD LD cheltuielilor aferente cifrei de afaceri.72 -25.71 Costului pe produs. putându-se formula atât punctele forte UH]XOWDWH SR]LWLYH.6 +15.76 +23. GLQ FDUH GDWRULW 2 3 4 6WUXFWXULL SURGXF LHL YkQGXWH 3UH XOXL PHGLX GH YkQ]DUH -4.89 +4.

&D SXQFWH VODEH VH UHPDUF  ƒ ƒ VF GHUHD SUH XOXL GH YkQ]DUH WUHEXLH LGHQWLILFDWH FDX]HOH. FkW úL FHOH VODbe (rezultate negative). &D SXQFWH IRUWH SRW IL PHQ LRQDWH ƒ VSRULUHD HILFLHQ HL FKHOWXLHOLORU OD  OHL FLIU SH VHDPD FHORU YDULDELOH FkW úL IL[H ƒ FUHúWHUHD YkQ] ULORU OD SURGXVHOH FX UHQWDELOLWDWH SRWHQ LDO VXSHULRDU  ƒ UHGXFHUHD ID GH QLYHOXO SUHY ]XW D FRVWXULORU SH SURGXVH GDU GH DIDFHUL DWkW numai pe seama cheltuielilor fixe.

la nivelul . FUHúWHUHD FKHOWXLHOLORU YDULDELOH SH XQLWDWH GH SURGXV ÌQ IXQF LH GH DFHVWH HOHPHQWH VH VWDELOHúWH FDGUXO GH DF LXQH SHQWUX SHULRDGD XUP WRDUH ÌQ FHHD FH SULYHúWH VXPD DEVROXW D FKHOWXLHOLORU YDULDELOH DIHUHQWH SH ED]D PDL FLIUHL GH DIDFHUL VDX SURGXF LHL IDEULFDWH SRDWH IL DQDOL]DW PXOWRU PRGHOH IXQF LH GH FRQGL LLOH FRQFUHWH din unitate. Astfel.

1000 H[SULPDW GH OD vQ SUH vQ OHL GH YkQ] JUXSD D FKHOWXLHOLORU YDULDELOH DIHUHQWH SURGXF LHL IDEULFDWH IDEULFDW PDUI are (unitatea VDX V VH IDEULFDW IRORVHDVF FRQWXUL YDULDELOH YHQLWXUL   H[WUDFRQWDELO.vQWUHJLL SURGXF LL IDEULFDWH VH SRDWH IRORVL PRGHOXO Chv = Of ⋅ Cv în care: Chv = Qf = VXPD DEVROXW SURGXF LD WUHEXLH QLYHOXO V VWDELOHDVF 1 .

 SURGXF LH Cv = H[SOLF FKHOWXLHOLORU (s-D PHQ LQXW VLPEROL]DUHD SHQWUX VLPSOLILFDUH.

 0RGLILFDUHD ID SULQ LQIOXHQ D GH R ED] GH UDSRUWDUH QRWDW FX .

∆chv). se 1) volumului de activitate Cv (Qf1 − Qf 0 ) 0 1000 Qf1 (Cv1 − Cv 0 ) 1000 .

QLYHOXOXL FKHOWXLHOLORU YDULDELOH OD  OHL SURGXF LH IDEULFDW GLQ FDUH GDWRULW PRGLILF ULL IDEULFDW E.

SUH XOXL PHGLX GH YkQ]DUH IRORVLW vQ HYDOXDUHD SURGXF LHL a) structurii SURGXF LHL PDUI Qf1 (C′v 0 − Cv 0 ) 1000 Qf1 (C′′v 0 − C′v 0 ) 1000 c) cheltuielii variabile pe unitate de produs Qf1 (Cv1 − C′′v 0 ) 1000 8Q DVHPHQHD PRGHO GH DQDOL] HVWLPDUHD FKHOWXLHOLORU YDULDELOH UH]XOWDWXOXL EUXW DO H[SORDW ULL HVWH XWLO vQ DFWLYLWDWHD SUDFWLF QHFHVDU vQ SHQWUX RSHUD LXQH GHWHUPLQDUHD VDX OD nivelul unui centru de cheltuieli. unde: q = SURGXF LD IDEULFDW cv = costul variabil pe produs ÌQ FD]XO SURGXF LHL RPRJHQH SHQWUX WRDW SURGXF LD IDEULFDW . se poate utiliza modelul Chv = Σqcv.

crt.3RWULYLW DFHVWXL PRGHO IDFWRULL GLUHF L GH LQIOXHQ SURGXF LH VWUXFWXUD IL]LF VXQW FDQWLWDWHD GH úL FRVWXO YDULDELO SH XQLWDWH GH SURGXV WRDUHOH GDWH WDEHOXO  Pentru exemplificare sunt necesarH XUP Nr. Produs um ): Tabelul 3.8  ¢¡¤£¦¥ §©¨ 1000 2000 2500 5500 Cantitatea Realizat  ¢¡¤£¦¥ Cheltuieli variabile Pe produs §.

GLQ FDUH GDWRULW LQIOXHQ HL D.¨  ¢¡¤£¦Total ¥ §©¨ – mii lei Realizat Realizat 1 2 3 A B C TOTAL t0 t0 t0 t0 1200 1900 2500 5600 4000 10000 5000 6636 4500 9000 5000 6250 4000 20000 12500 36500 5400 17100 12500 35000 ∆chv = 35000 – 36500 = -1500 mii lei.

SURGXF LHL Q1 ⋅ cv 0 − ∑ (q 0 cv 0 ) = 5600 × 6636 − 36500 = +662 mii lei  Q1  sau   × Chv 0  Q − 1  0  E.

VWUXFWXULL SURGXF iei 36300 − 37162 = −862 mii lei c) costurilor variabile pe produse ∑ (q1cv1 ) − ∑ (q1cv 0 ) = 35000 − 36300 = −1300 mii lei $FHDVW PHWRGRORJLH GH DQDOL] HVWH XWLO ∑ (q1cv1 ) − Q1 cv0 = (1200 × 4 + 1900 × 10 + 2500 × 5) − 5600 × 6636 = DWkW vQ H[SOLFDUHD XQHL VLWXD LL GDWH FkW vQ VSHFLDO vQ RSHUD LXQHD GH EXJHWDUH D FKHOWXLHOLORU SH centre de responsabilitate.  (VWLPDUHD HYROX LHL SUREDELOH D FKHOWXLHOLORU YDULDELOH ÌQ SURFHVXO GH FRQGXFHUH WRWDOH VDXúL D OD vQWUHSULQGHULL  LL OHL SULQ FLIU HVWLPDUHD GH HYROX LHL SRDWH úL FKHOWXLHOLORU YDULDELOH vQ FD]XO DIDFHUL GH interveni: ¾ SUHYL]LRQ ULL DFWLYLW EXJHWXO YHQLWXUL FKHOWXLHOLOH GH OD R SHULRDG ¾ OD DOWD în studiile de fezabilitate (întocmite în scopuri diferite) pentru GHWHUPLQDUHD UH]XOWDWXOXL H[SORDW ULL .

lei ÌQ FD] GH LQIOD LH OXDW vQ FDOFXOXO FLIUHL GH DIDFHUL. 6LWXD LLOH SUH]HQWDWH nu sunt limitative. având în vedere caracterul lor conVWDQW GDF VH HOLPLQ factorul dimensional (este procedeul cel mai frecvent utilizat). lei Chv´ = 4812. activitatea vQWUHSULQGHULL ILLQG VXILFLHQW GH GLYHUVLILFDW  &D PRGDOLW ¾ L SUDFWLFH GH VROX LRQDUH SRW IL PHQ LRQDWH SH ED]D QLYHOXOXL OD  VDX  OHL FLIU GH HVWLPDUHD afaceri.¾ ¾ vQ RSHUD LXQL GH HYDOXDUH HFRQRPLF vQ VLWXD LLOH GH DQJDMDUH SH S EHQHILFLDULORU GDF H[LVW UH]HUY VDX D vQWUHSULQGHULL arcursul anului a unor comenzi ale GH FDSDFLWDWH GH SURGXF LH LPSXVH GH DQXPLWH FRQGL LL ¾ SHQWUX DGRSWDUHD XQRU P VXUL GH vQFDGUDUH vQ FXUVXO H[HUFL LXOXL vQ QLYHOXULOH SUHVWDELOLWH obiective.5 mil. × 1. ci explicative. CA´ = cifra de DIDFHUL SUHYL]LRQDW VDX 4I SURGXF LD PDUI  &Y0 = nivelul cheltuielilor YDULDELOH OD  OHL FLIU FUHúWH FX   GH DIDFHUL UHDOL]DW  Exemplu 6H HVWLPHD] F  vQ SHULRDGD XUP WRDUH FLIUD GH DIDFHUL YD CA´ = 4375 mil.9 mil.55 = 2646.10 = 4812. Deci 1 Chv ′ = (CA ′ ⋅ Cv 0 ) 1000 1RW : Chv´ = cheltuielile variabile previzionate.5 × 0.

c. VH DGPLWH F LQIOD LD DIHFWHD] WUHEXLH FXPS UDUH .

p. úL FKHOWXLHOLORU DO YDULDELOH GH FRUHFWDW FHO úL FX DO vQ DFHHDúL SURSRU LH 'DF VXPD PHGLX SUH XULORU QLYHOXO DWXQFL LQGLFHOH FKHOWXLHOLOH VH PRGLILF GH UHQWDELOLWDWH GLQWUH UDSRUWXO SUH XULORU GH YkQ]DUH .

CA WRDWH IDSW DWXQFL SURGXF LHL IDEULFDWH YRU IL GH  PLO OHL  'DU VSRULUHD FHHD FH SURGXF LHL FRQGXFH OD QX VH YD UHDOL]D vQ × 0.02). 'DF Ic = 1. suma cheltuielilor variabile va fi Ip FLIUHL GH DIDFHUL FDUH HVWH GLIHULW circa: 2700 mil. YDULDELOH DIHUHQWH SURSRU LRQDO OD produselH PRGLILF UL VWUXFWXUD DFHVWHLD .02. 6XPD DVWIHO VWDELOLW HVWH DIHUHQW  VH GH SURGXF LD IDEULFDW  ÌQ FRQVHFLQ 'DF DFHVW UDSRUW HVWH GH  face corectarea cu raportul FKHOWXLHOLOH Qf .95). lei (2646 × 1.

FH LQIOXHQ HD] FKHOWXLHOLOH YDULDELOH OD ÌQ FRQVHFLQ OHL  HVWH vQ QHFHVDU IXQF LH GH UHFDOFXODUHD FKHOWXLHOLORU &L0 YDULDELOH  SURGXF LH VWUXFWXUD SUHYL]LRQDW SHULRDGD SUHFHGHQW J.

1 Cv ′ = (∑ g ′ ⋅ Ci 0 ) 100 Tabelul 3.2 2603. crt.0 1940.0 90.0 2506.6 1492.6 8027.9 X ∑ x = na + b∑ x ∑ xy = ax + b ∑ x 2 .0 261.2 1484.2 75. lei 931.6 2515.8 ): Tabelul 3.6 538. lei 1552.3 Cifra de afaceri (x) mil. 0 1 2 3 4 A B C D TOTAL g0 1 20 25 15 40 100 g´ 2 22 1 15 48 100 Cheltuieli la 1000 lei pe produse (Ci0) 3 510 500 600 545 550 Cheltuieli recalculate 1 4 = (2 × 3) 100 112.2 1895.8 2034.10 Perioada 1 2 3 4 5 n xy 1446744 2441040 3864560 6416606 11005750 25174700 x2 2411188 4137970 6779774 11458225 19140625 43927782 y = a + bx 889.7 1200.8 ÌQWUXFkW VWUXFWXUD SURGXF LHL V FKHOWXLHOLOH PDL PLFL úL VXPD WRWDO -a modificat în favoarea produselor cu D  E[ vQ FDUH \ FLIUD GH DIDFHUL WRU WDEHOXO  VXPD 3HQWUX YD IL VXE QLYHOXO FHOHL VWDELOLWH DQWHULRU ceea ce va PLFúRUD HIRUWXO XQLW DEVROXW D FKHOWXLHOLORU LL LDU [ (VWLPDUHD FX DMXWRUXO IXQF LHL OLQHDUH \ YDULDELOH exemplificare sunt necesare datele din WDEHOXO XUP Cheltuieli variabile (y) mil.8 1165. úL FKHOWXLHOLOH OD  lei pe produse realizate în ).9 6WUXFWXUD SURGXF LHL Produs Nr.8 3385 4375 13950.

0273 = 0.de unde: a= n ∑ x 2 − (∑ x )2 352608.1747 = 5 × 43927.027 × 43927.7 − 13.29 219444.  $QDOL]D UHIOHFW ULL QLYHOXOXL FKHOWXLHOLORU YDULDELOH OD  OHL asupra principalilor indicatori economico-financiari ÌQ SUDFWLFD HFRQRPLF  HVWH QHFHVDU V VDX HVWLPDWH DOH PRGLILF ULL QLYHOXOXL YHQLWXUL UHVSHFWLY FLIU GH DIDFHUL HIHFWHOH PHQ LRQDWH VXQW ILH DQDOL]DWH HIHFWHOH SURGXVH YDULDELOH OD  OHL FKHOWXLHOLORU 3ULQFLSDOLL LQGLFDWRUL vQ FDUH VH UHIOHFW 5H]XOWDWXO H[SORDW ULL Ve − (Cv1 − Cv 0 ) 1 1000 5DWD UH]XOWDWXOXL H[SORDW ULL − (Cv1 − Cv 0 ) (ILFLHQ D DFWLYHORU GH H[SORDWDUH $H.29 OD  PLO OHL VXPD FKHOWXLHOLORU  PLO OHL FHHD FH UHSUH]LQW  variabile va fi: 0.62 n ∑ xy − ∑ x ∑ y n ∑ x − (∑ x ) 2 2 = 5 × 25174.29 b= 'DF 2 ∑ y ⋅ ∑ x − ∑ x ∑ xy = 8.306 − 351207.00638 + 5000 ×  OHL OD  OHL FLIU (VWLPDUHD SH ED] FLIUD GH DIDFHUL VH HVWLPHD] GH DIDFHUL GH FDOFXOH DQDOLWLFH SH FDWHJRULL GH FKHOWXLHOL úL ILH UHVSHFWLY SURGXVH vQ IXQF LH GH HOHPHQWHOH QHFHVDUH úL FDUH WUHEXLH V cunoscute.782 − 13.782 − 194.00638 219444.101 = = = 0.9508 × 25.205 1401.53 219444.9508 × 8.

− (Cv1 − Cv 0 )Ve1 Ae1 (ILFLHQ D PLMORDFHORU IL[H − (Cv1 − Cv 0 )Ve1 Mf1 .

(ILFLHQ D FDSLWDOXOXL K1 Profitul brut pe salariat Ve (Cv1 − Cv 0 ) 1 1000 − N1 − (Cv1 − Cv 0 ) Ve1 1000 3.5 Analiza cheltuielilor fixe &KHOWXLHOLOH IL[H VDX FRQVWDQWH SULQ GHILQL LH FRQVWLWXLH R SUHPLV R FRQVHFLQ D VDX GHVI úXU ULL YkQ] ULOH.

la XQ QLYHO GDW GH GRWDUH WHKQLF  QX VH PRGLILF  GHúL SULQ PDL Euna folosire a XWLODMHORU VH SRDWH RE LQH R SURGXF LH VXSOLPHQWDU  'DU RGDW FDSDFLW LL GH SURGXF LH DFWLYLW úL UHVSHFWLY FRPHUFLDOL]DUH VH FX VSRULUHD DWkW PRGLILF SURGXF LD FkW úL FKHOWXLHOLOH FX DPRUWL]DUHD 6XQW DOWH FDWHJRULL GH FKHOWXLHOL indispensabile FHO DO LL vQWUHSULQGHULL DO F URU YROXP HVWH LQGHSHQGHQW GH DU IL FKHOWXLHOLOH IL[H JHQHUDOH úL GH DGPLQLVWUD LH FDUDFWHUL]HD] úL vQ SURGXF LHL 5DSRUWXO FXP conducere. XQHL FL DQXPLWH DFWLYLW SURSRU LRQDO DQXPLWH OLPLWH L $FHDVWD vQVHDPQ VDX QHSURSRU LRQDO HOH U PkQ IL[H GHSHQGHQ vQ úL F FX VDX unele cheltuieli nu sunt în SURGXF LD independente. GLQWUH FKHOWXLHOLOH YDULDELOH activitatea PDUL GDF SUDFWLF DúD QXPLWD VWUXFWXU - GH H[SORDWDUH úL VHUYHúWH OD DQDOL]D SUDFWLFH SUH XUL UHDOL]H ULVFXOXL RSHUD LRQDO FD R FRPSRQHQW D ULVFXOXL JOREDO DO ILUPHL )LUPHOH FDUH DX FKHOWXLHOL PDUL GH UHJLH SHQWUX D IXQF LRQD WUHEXLH V YROXP PDL PDUH GH SURGXF LH SLD D úL FRQFXUHQ D SHUPLW DFHVW OXFUX. Un exemplu îl constituie cheltuielile cu amortizarea care.

VDXúL V ze un ÌQ Analiza cheltuielilor fixe nu constituie un scop în sine ci este VXERUGRQDW FRQVHFLQ VLWXD LHL XQXL RELHFWLY UHVSHFWLY ED]HL VSRULUHD GH HILFLHQ HL vQFkW V DFHVWRUD  SUREOHPDWLFD WUHEXLH V QHFHVDUH vQ DVLJXU ULL DFHVW H[LVWHQWH ILH DVWIHO VWUXFWXUDW SHQWUX D RIHUH VROX LL DVXSUD GHFL]LLOH meWRGRORJLFH LQIRUPDUH SXWHD FRPSOHWH DGRSWD GRPHQLX FRUHVSXQ] WRDUH .

Principalele probleme ale analizei cheltuielilor fixe sunt:  $QDOL]D GLQDPLFLL úL VWUXFWXULL F heltuielilor fixe SHQWUX D FXQRDúWH L VLPLODUH vQ P VXULOH 6WXGLHUHD GLQDPLFLL FKHOWXLHOLORU IL[H HVWH QHFHVDU VLWXD LD GDW P VXUD vQ 3HQWUX ID GH HYROX LD QRUPDO DFHVWHD SRW úL UHDOLW IL HYROX LD vQ UDSRUW FX FLIUD GH DIDFHUL VDX FX SURGXF LD IDEULFDW  ÌQ IXQF LH GH LOH GLQ DOWH XQLW VH XUP FDUH R FXQRVFXWH.

0 130.0 35. lei) mil.2 129.11) Perioada Cheltuieli fixe (mil. lei) mil.0 128.8 GDWHORU UDSRUW GH % 100 131.5 25.3% 34.0 590 796 876 878 1140 DQDOL]D IL[H vQ Tabelul 3.11 Ponderea cheltuielilor fixe în totalul cheltuielilor (%) 32. V DX H[WUDV DGRSW FRUHVSXQ] WRDUH VRFLHWDWH FRPHUFLDO - toarele date: (din tabelul 3.9 110. ÌQ FHHD FH SULYHúWH VWUXFWXUD GH H[SORDWDUH VDX RSHUD LRQDO  DFHDVWD nu preziQW GRPHQLXOXL SUHVXSXVH VWDELOHDVF D YDULD LL vQ FDUH ID D IL vQVHPQDWH DFWLYHD] GH DOWH vQ HD vQVFULLQGX HVWH R VLWXD LD -se în limitele caracteristice SH ED]D XQRU V GDWH VH XQLWDWH HVWH R SUH]LQW QHFHVDU DEDWHUL ILUPD 'DF DILUPD LH GLQ FXQRVFXWH.0 129. lei 1553 2034 2604 3385 4375 UH]XOW FLIUD GH % 100.0 100.4 32. lei 1 2 3 4 5 'LQ FKHOWXLHOLORU &LIU GH DIDFHUL (mil.2 FD FRPSRUWDPHQWXO DIDFHUL racteristic al XQRU UHVSHFWLY H[LVWHQ D VDOWXUL DWXQFL FkQG LQWHUYLQ PRGLILF UL LPSRUWDQWH vQ YROXPXO GH DFWLYLWDWH D firmei.0 134.

pe categorii de cheltuieli (natura lor). respectiv DPRUWL] UL VDODULL PDWeriale etc. VHPQLILFDWLYH (WDSD vQWUHSULQGHUL DQDOL]D VLPLODUH IL[H HIHFWHOH SH FDUH OH JHQHUHD] XUP WRDUH úL P VXULOH FDUH VH LPSXQ FRQVWLWXLH DQDOL]D FKHOWXLHOLORU structurii acestora.. centre de responsabilitate (localizare în VSD LX.

FULWHULX VDX GH IXQF LXQL JUXSDUH SURGXF LH DUH R FRPHUFLDOL]DUH VHPQLILFD LH DGPLQLVWUD LH.

 vQ VSRULUHD )LHFDUH DQXPLW HILFLHQ HL cheltuielilor fixe. .

 $QDOL]D IDFWRULDO D FKHOWXLHOLORU IL[H OD  OHL FLIU de afaceri 'DW ILLQG FDUDFWHUXO UHODWLY FRQVWDQW DO DFHVWRU FKHOWXLHOL HILFLHQ D ORU SRDWH IL DQDOL]DW SULQ QLYHOXO ORU OD  OHL FLIU GH DIDFHUL &I.

([HPSOLILFDUHD PHWRGRORJLHL GH DQDOL] QHFHVLW XUP WRDUHOH GDWH Tabelul 3. lei) Nr.83 )D QLYHOXO ORU GH SUHYHGHUL VH vQUHJLVWUHD] OD  OHL FLIU GH R PDMRUDUH D FKHOWXLHOLORU IL[H FX  O DIDFHUL FUHVFkQG ei (260. 8Q DVHPHQHD UH]XOWDW DIHFWHD] WRDWH FRQVHFLQ HOH FDUH GHFXUJ $QDOL]D IDFWRULDO WUHEXLH V SHUPLWH HYLGHQ LHUHD SULQFLSDOHORU GLUHF LL vQ FDUH VH DF LRQH]H ÌQ FRQVHFLQ GH DIDFHUL  PRGLILFDUHD QLYHOXOXL SULQ LQIOXHQ D UHQWDELOLWDWHD JHQHUDO IL[H OD  OHL FLIU ∆&I.12 (mil.5 – lei - 965 4007 X 240.57 – D ILUPHL FX 240. IRORVLQG modelul: Cf = F ⋅ 1000 CA în care: F = suma absolXW D FKHOWXLHOLORU IL[H CA = FLIUD GH DIDFHUL VLPEROL]DW úL SULQ Σqp). crt. 1 2 3 4 Indicatori Suma cheltuielilor fixe Cifra de afaceri &LIUD GH DIDFHUL UHFDOFXODW &KHOWXLHOL IL[H OD  OHL FLIU GH DIDFHUL 3UHY ]XW Realizat 1140 4375 4500 260.83).

26 lei GLQ FDUH GDWRULW  D. VH H[SOLF cheltuielilor 1.57–240.83 = – 20. Cifrei de afaceri F0 F 965 965 1000 − 0 1000 = 1000 − 1000 = CA1 CA 0 4375 4007 = 220.

SURGXF LHL YkQGXWH .

44 – 240.39 lei E.83 = – 26.∑ F0 F 965 965 1000 − 0 1000 = 1000 − 1000 = CA 4500 4007 q1p 0 0 = 214.

44 = + 6. cu titlu de H[HPSOX DFHVWHD YL]HD]  • • • VFKLPE UL vQ VLVWHPXO GH DPRUWL]DUH D DFWLYHORU IL[H VFKLPE UL vQ VLVWHPXO GH VDODUL]DUH SUHFXP úL FUHúWHUHD VDODULLORU GHWHUPLQDW FUHúWHUHD JHQHUHD] GHWHUPLQ  GH UDWD LQIOD LHL úL SUH XULORU HOHPHQWHORU PDWHULDOH FDUH FRQVXPXOXL FK eltuielile fixe. de principiu. în raport de factorii specifici care le 3.13 lei 2.5.57 – 214.57 = +40 lei CA1 CA1 ÌQ FD]XO ILUPHL DQDOL]DWH FUHúWHUHD FKHOWXLHOLORU IL[H OD  OHL ID GH SUHYHGHUL HVWH GHWHUPLQDW GH FXDQWXPXO ORU FDUH D DYXW R HYROX LH VXSHULRDU FLIUHL GH DIDFHUL OD FDUH DX FRQWULEXLW úL SUH XULOH GH YkQ]DUH Din punct de vedere metodologic. SUH XULORU PHGLL GH YkQ]DUH F0 1000 − CA1 ∑ F0 965 965 1000 = 1000 − 1000 = 4375 1500 q1p 0 = 220. trebuie identificate cauzele care au determinat amplificarea sumei cheltuielilor fixe.57 − 220.3 Estimarea nivelului probabil al cheltuielilor fixe $FWLYLWDWHD LPSOLF VXP WRWDO FXUHQW GH JHVWLXQH D SDWULPRQLXOXL XQHL vQWUHSULQGHUL GH úL SUREOHPD SUHYL]LRQ ULL WHQGLQ HL GH HYROX LH D F heltuielilor fixe ca LL D úL QLYHO OD  VDX  OHL YHQLWXUL GLQ H[SORDWDUH FLIU DIDFHUL HWF. Sumei cheltuielilor fixe F F1 1000 − 0 1000 = 260.

 0RPHQWHOH vQ FDUH WUHEXLH V VH UHDOL]H]H DVHPHQHD RSHUD LXQL VXQW QXPHURDVH úL LPSRUWDQWH vQ DFHODúL WLPS SHQWUX YLDELOLWDWHD XQLW Pe terPHQ VFXUW GH H[HPSOX GH OD XQ DQ OD DOWXO VXPD WRWDO FRQVWDQW  GDF QX LL FX HIHFWHOH JHQHUDWH GH GHFL]LLOH FKHOWXLHOLORU IL[H ).

nivelul probabil (F´)=F0. respectiv cel realizat în perioada DGRSWDWH SHQWUX SHULRDGD XUP WRDUH . VH FRQVLGHU LPSRUWDQWH vQ DFWLYLWDWHD XQLW FXUHQW  6XPD VH FRUHFWHD] LQWHUYLQ PRGLILF UL Deci.

De exemplu: • VH SUHFRQL]HD] DFKL]L LRQDUHD XQRU QRL PDúLQL úL XWLODMH ILH SHQWUX vQORFXLUHD FHORU YHFKL ILH SHQWUX H[WLQGHUHD FDSDFLW LL GH SURGXF LH HIHFWXO VH UHIOHFW vQ FKHOWXLHOLOH FX DPRUWL]DUHD úL DOWH FKHOWXLHOL GH vQWUH LQHUH úL UHSDUD LH • • VH PDMRUHD] VDODULLOH SHUVRQDOXOXL DGPLQLVWUDWLY úL GH FRQGXFHUH VDX D XQHL S U L SHQWUX VWLPXODUHD XQRU GRPHQLL.

 VH UHRUJDQL]HD] DQXPLWH DFWLYLW L GH SUH]HQWDUH UHFODP  îQWUH LQHUH úL UHSDUD LL HWF.

57 × 2 DOW  OHL FLIU GH DIDFHUL FD 1 = 228.01 lei 1. lei 2. lei 3.57 GH DIDFHUL GH SHQWUX SHULRDGD XUP WRDUH VH SUHYHGH R FLIU Cf ′ = 260.1428 SH FRUHOD LD GLQWUH FLIUD FKHOWXLHOLORU IL[H OD [. Cheltuieli fixe – mil. Cheltuieli fixe la 1000 lei 'DF  PLO OHL GHFL R FUHúWHUH GH   4375 1140 260. Cifra de afaceri – mil. Iq unde: Iq = indicele cifrei de afaceri sau a veniturilor Exemplu: 3HULRDGD FXUHQW 1. cheltuielile pot fi estimDWH SH ED]D UHOD LHL 1 Cf ′ = Cf 0 ⋅ . GH DIDFHUL VDX YHQLWXUL GLQ H[SORDWDUH ÌQ ILHFDUH FD] VH LPSXQH HVWLPDUHD HIRUWXULORU úL D HIHFWHORU SHQWUX D YHGHD FRQVHFLQ HOH GHFL]LLORU DGRSWDWH &D QLYHO OD  OHL FLIU respectiv totale).

úL QLYHOXO PRGDOLWDWH GH HVWLPDUH D QLYHOXOXL SUREDELO GH FKHOWXLHOL OD GH DIDFHUL HVWH DFHHD FDUH VH ED]HD] YDULDELO LQGHSHQGHQW GHSHQGHQW \.

 IRORVLQG  OHL FD YDULDELO IXQF LD y=a + b . x .

031 1 x 2 0.35 x a= = = 2 5 × 0.51 1  1 n∑ − ∑  x2  x  3551.27 260.927 − 2.052 0.51 y 1 n∑ − ∑ y × ∑ x x = 5 × 710.086 0.927 y x 237.56 19.927 − 2.43 se folosesc datele din WDEHOXO XUP WRU Tabelul 3.073 − 1442.031 × 710.6 2.43 191.89 382.032 2 1  1 n∑ − ∑  x2  x  1541.62 lei 'DF [  PLO OHL y = 192.75 − 3376.0 2.031 = b= 2 0.635 − 4.43 × 0.391 0.36 44.125 0.385 0.98 270.395 = = 343.35 − 1662.294 0.76 11.6 3.99 x b x (FXD LD SUHVXSXQH VLVWHPXO ∑ y = na + b ∑ 1 x ∑ de unde:  1  y 1 = a ∑ + b∑   2  x x x  y 1 1 ∑y×∑ 2 − ∑ ×∑ x x 1662.11 380.13): y lei 379.59 1662.43 × 2.4 4.625 0.56 4.26 59.77 286.83 0.85 4.24 1 x 0.00 6.0 x2 2.500 0.227 2.352 = = = 192.721 98.83 = 261.85 + 5 .13 Perioada 1 2 3 4 5 n cifra de afaceri miliarde lei 1.51 343.250 0.06 146.57 259.148 0.63 293.Pentru exemplificare (tabelul 3.74 364.4 14.35 y=a + 407.23 710.37 76.

 (VWLPDUHD VLQWHWLF 6WDELOLUHD QLYHOXOXL D FKHOWXLHOLORU OD  OHL FLIU DO FKHOWXLHOLORU OD  GH DIDF OHL FLIU eri GH SUREDELO DIDFHUL VDX SURGXF LH IDEULFDW .

C = Cv´ + Cf´.UHSUH]LQW LQGLFHOH QLYHOXOXL FKHOWXLHOLORU OD  C0 OHL FLIU GH DIDFeri (Ic. FRQVWLWXLH XQ LPSHUDWLY DO FRQGXFHULL SULQ FRVWXUL vQ YHGHUHD SUHYHQLULL ULVFXOXL GH H[SORDWDUH VDX RSHUD LRQDO Pe baza calculelor analitice pentUX FHOH GRX FDWHJRULL GH FKHOWXLHOL – – VH GHWHUPLQ QLYHOXO FKHOWXLHOLORU OD  OHL FLIU GH afaceri. respectiv. C′ Raportul 100 1.

59 × 0. &LIUD GH DIDFHUL SURSXV 5000 mil.29% YDULDELOH úL IL[H  1  I c = 0. lei 8.59 6. Nivelul cheltuielilor la 1000 lei 835.961 = 803. Suma cheltuielilor variabile 2516 3.0 lei 'HFL vQ FRQGL LLOH VSRULULL FLIUHL GH DIDFHUL GDU D PHQ LQHULL VWUXFWXULL GH H[SORDWDUH VH HVWLPHD] DIDFHUL FDUH GDF JHQHUHD]  ÌQ DFWLYLWDWHD SUDFWLF  vQ FD]XO VWDELOLULL XQXL RELHFWLY UHVSHFWLY XQ QLYHO GDW DO FKHOWXLHOLORU OD  OHL FLIU GH DIDFHUL GDF H[LVW FDSDFLWDWHD DFHVW QLYHO DO FKHOWXLHOLORU OD  OHL FLIU GH VH UHDOL]HD]  YD FRQGXFH OD RE LQHUHD HIHFWH lor pe care le 1 C0 ©  © .3119 − 1 = 0. Ponderea cheltuielilor fixe în totalul 31. FDUH SRDWH IL GHWHUPLQDW SH ED]D UHOD LHL  1  I c = g − 1 + 1  IC   A  g = ponderea cheltuielilor fixe în totalul cheltuielilor Exemplu: 1. lei 2.19% cheltuielilor 7. Total cheltuieli 3656 5. Suma cheltuielilor fixe 1140 4.10%  1.1429  C´ = 835. &LIUD GH DIDFHUL GLQ SHULRDGD FXUHQW 4375 mil. Indicele cifrei de afaceri 114.961 sau 96.

  © © ¦ ¤©!©©!  "©  #$% &   ¦!©' "  #$)( # #  .

Exemplu: vQFDGUDUHD vQWU r -un nivel 3HQWUX DQXO vQ FXUV SULQ EXJHWXO GH YHQLWXUL úL FKHOWXLHOL V-a stabilit un nivel al cheltuielilor la 1000 lei de 800 lei cifra de afaceri de 5000 mil.95741 835. lei. I CA se deduce din formula I C = g   + 1.3119 I CA = = 1. lei cu cheltuieli GH  OHL OD  OHL FLIU UHOD LD GH DIDFHUL &DUH WUHEXLH V ILH QLYHOXO PD[LP DO cheltuielilor la 1000 lei în semestrul II ? În acest scop. I CA = . 100 dat pe FHOH GRX VWUXFWXUD YkQ] ULORU SH VXEGLYL]LXQL GH WLPS vQ FD]XO semestre). 2 DOW P VXUL GH FRUHF LH F FLIUD GH DIDFHUL SHQWUX SHULRDGD XUP WRDUH WUHEXLH V ILH VLWXD LH SRDWH IL DFHHD vQ FDUH HVWH QHFHVDU DGRSWDUHD XQR într-R DQXPLW SHULRDG  SHQWUX dat al cheltuielilor la 1000 lei. I CA I CA IC + g − 1 I CA = 3H ED]D GDWHORU GLQ H[HPSOXO SUHFHGHQW VH SUHVXSXQH F VH VWDELOHúWH ca obiectiv.59 0.6 . deci 800 IC = = 0. − I C = g − 1.3119 − 1 FHHD FH vQVHDPQ de 5067 mil.95741 + 0. IC + g − 1  I CA  g g g − + I C = −g + 1(− 1). iar &W QLYHOXO FKHOWXLHOLORU OD  OHL DIHUHQWH SHULRDGHL FHHD FH vQVHDPQ F C = gI · CI + gII · CII.4 ) = 786. se are în vedere C= în care: JW ∑ gt ⋅ Ct .81% 0.1581 sau 115. lei (4375 × 1. La finele semestrului I.GH SURGXF LH úL FHUHUH VROYDELO  SRDWH IL SXV DIDFHUL FDUH V SUREOHPD HVWLP ULL FLIUHL de DVLJXUH UHDOL]DUHD DFHVWXLD 3HQWUX DFHDVWD VH IRORVHúWH UHOD LD  1  g − 1 .67 lei 0. C´ = 800 lei.1581). de unde: C II = C − g ICI g II = 800 − (820 × 0. la finele perioadei. cifra de afaceri este de 2000 mil.

care pot fi avute în vedere de conducerea firmei. de unde: F CA = 1 − Cv UHOD LD *UDGXO GH IRORVLUH D FDSDFLW LL GH SURGXF LH ..1RW : 0.4 = 2000 . DFWLYLWDWHD WUHEXLH LQXW VXE $FHDVWD vQVHDPQ FRQWURO SHQWUX UHDOL]DUHD P VXULORU DGRSWDWH vQ YHGHUHD vQFDGU ULL vQ DFHVW obiectiv.  $QDOL]D ULVFXOXL GH H[SORDWDUH VDX RSHUD LRQDO 5LVFXO GH H[SORDWDUH FRQVW vQ SRVLELOLWDWHD H[LVWHQW GH D QX VH UHFXSHUD WRWDOLWDWHD FKHOWXLHOLORU HIHFWXDWH $QDOL]D VH ED]HD] SH VWUXFWXUD de exploDWDUH PLQLP GH D vQWUHSULQGHULL FDUDFWHUL]DW vQ OLWHUDWXUD GH VSHFLDOLWDWH SULQ VH GHWHUPLQH JUDGXO GH OD HFXD LD FKHOWXLHOL IL[H úL YDULDELOH ÌQ FRQVHFLQ IRORVLUH  SHQWUX HYLWDUHD ULVFXOXL WUHEXLH V D FDSDFLW LL GH SURGXF LH 6H SRUQHúWH CA – (Chv + F) = 0 Chv = CA × Cv CA (1 – Cv) – F = 0. 3H DFHDVW ED] SRW IL FRQVWUXLWH VFHQDULL vQ GRX LSRWH]H GH ED]  Prima GDWRULW FLIUD GH DIDFHUL DQXDO GH  PLO OHL QX SRDWH IL GHS úLW  OLSVHL GH FHUHUH úL UHVXUVH PDWHULDOH A doua QX H[LVW UHVWULF LL PHQ LRQDWH În fiecare caz în parte sunt mai multe variante.6 = 1 − 04 vQ VHPHVWUXO . 5000 F 0.

VH GHWHUPLQ SULQ K= 1RW CA Q max . DFHVW QLYHO DO JUDGXOXL GH /D SURILWXO IRORVLUH D FDSDFLW LL GH SURGXF LH  ÌQWUXFkW RULFH DFWLYLWDWH WUHEXLH V ILH JHQHUDWRDUH GH SURILW . SURGXF LD PDUI IDEULFDW  : ÌQ ORF GH &$ SRDWH IL IRORVLW F K= (1 − Cv )Q max .

ULL UHOD LH 5( SUREOHP . P ULPHD DFHVWXLD HVWH R DOW F + RE K= (1 − Cv )Q max .

DIDFHUL GHS úLUHD (6000 × 0. la cifra UHQWDELOLWDWH UHSUH]HQWDW SULQ PLQLP GH DIDFHUL UHDOL]DW GH  PLO OHL SUDJXO GH R PDUM VXILFLHQW FDUH UHQWDELOLWDWH HVWH GHS úLW FX   FHHD FH UHSUH]LQW face inoperant riscul de exploatare. 2. DWXQFL unde: RE = rezXOWDWXO H[SORDW 'LQ DFHDVW >4max. lei 4375 2516 1140 3656 6000 K= IRORVLUH D FDSDFLW 1140 = 0. Cifra de afaceri Cheltuieli variabile Cheltuieli fixe Total cheltuieli &DSDFLWDWHD GH SURGXF LH 4max. 5. ) mil.575)6000 FUHúWHUHD JUDGXOXL GH SUDJXOXL PLO GH OHL GH  LL GH SURGXF LH FLIUD GH 3HQWUX D HYLWD ULVFXO GH H[SORDWDUH HVWH QHFHVDU respectiv. sau. 4.45). K(1 – G)] – F Exemplu: 1.45 sau 45% (1 − 0. 6H SRDWH FDOFXOD LQWHUYDOXO GH VLJXUDQ .s. 3.

45). ÌQ H[HPSOXO GDW VLWXD LD VH SUH]LQW $YkQG vQ YHGHUH UH]XOWDWXO H[SORDW ULL GH  PLO OHL 2700   I s = 1 − 100 = 38.9% (1 − 0. SH ED]D UHOD LHL  Q  I s = 1 − min 100. CA   unde: Qmin SURGXF LD DIHUHQW SUDJXOXL GH UHQWDELOLWDWH  DVWIHO × 0.575)6000 VH SRW IRUPXOD GLIHULWH LSRWH]H vQ IXQF LH GH OLPLWHOH GH YDULD LH D HOHPHQWHORU GH FDOFXO UHVSHFWLY .729 sau 72.29% 4375   k= ÌQ DFWLYLWDWHD SUDFWLF 1140 + 719 = 0.

• • • FDSDFLWDWHD GH SURGXF LH FLIUD GH DIDFHUL SUHFRQL]DW VH DX vQ YHGHUH FRQWUDFWHOH vQFKHLDWH comenzi etc.). FKHOWXLHOL YDULDELOH úL IL[H SUHYL]LELOH FX OXDUH a în considerare a HYROX LHL SUH XULORU úL HIHFWHORU LQIOD LHL PDMRUDUHD VDODULLORU.

se poate stabili care va fi suma profitului GDF JUDGXO GH XWLOL]DUH D FDSDFLW $VWIHO GDF GH  LL GH SURGXF LH FUHúWH FX Ä. lei 3UREOHPD SRDWH IL SXV úL vQ VHQVXO HVWLP ULL QLYHOXOXL FKHOWXLHOLORU VH GH DIDFHUL SHQWUX FD vQ FRQGL LLOH XQXL JUDG GH LL GH SURGXF LH úL D XQHL VXPH D FKHOWXLHOLORU IL[H V YDULDELOH OD  OHL FLIU XWLOL]DUH D FDSDFLW RE LQ XQ DQXPLW SURILW ÌQ DFHVW VFRS VH IRORVHúWH UHOD LD Cv =1 − 'DF F + RE Q max K VH HVWLPHD] Cv =1 − 2 GDW FLIU 1140 + 850 = 0.´ SURFHQWH LL GH SURGXF LH VH DGPLWH XQ JUDG GH XWLOL]DUH D FDSDFLW DWXQFL UH]XOWDWXO H[SORDW ULL YD IL RE = [6000 × 0. în calcularea indicilor chelWXLHOLORU PRGLILF UL úL ÌQ VHDPD GH SRQGHUHD HOHPHQWHORU UHVSHFWLY SURGXVHORU OD FDUH LQWHUYLQ nivelul acestora. ILUPHL úL HYDOXDUHD DFHVWHLD VH IRORVHúWH úL GLDJQRVWLFXO coeficientul de efect de levier de exploatare (coeficientul de pârghie de exploatare – .729 XQ SURILW vQ VXP GH  PLO OHL DWXQFL VWDELOLW DFHVW QLYHO PD[LP DO FKHOWXLHOLORU YDULDELOH la 1000 lei úL GH VH GH DIDFHUL HVWH QHFHVDU ÌQ HODERUDUHD DFHVWRU HODERUDUHD SURJUDPHORU GH P VXUL FDUH V SURJUDPH WUHEXLH V VH LQ VHDPD asigure încadrarea în acest nivel.545 lei 6000 × 0. HYROX LD SUHYL]LELO LQ D SUH XULORU úL SUH XULORU WUHEXLH V Astfel.8 (1 – 0. fie de evaluare a efectelor rezultate din DSOLFDUHD ORU $úD de exemplu..575)] – 1140 = 900 mil. fie de fundamentare a unor decizii. Cu ajutorul modelelor prezentate pot fi efectuate o serie de calcule.

VWDELOLW SH ED]D UHOD LHL ∆RE CA K1 = × RE ∆CA în care: RE = UH]XOWDWXO H[SORDW ULL CA = FLIUD GH DIDFHUL VDX SURGXF LD IDEULFDW vQ DFHVW FD] úL UH]XOWDWXO H[SORDW ULL HVWH DIHUHQW DFHVWHLD.

 .

42%. lei): 6RFLHWDWHD FRPHUFLDO A 1.27%. 3.FXUHQW Cheltuieli variabile în perioada .SUHFHGHQW .precHGHQW . 4. Cifra de afaceri din perioada . 5. respectiv raportul Marja bruta CA − chv = F Cheltuieli fixe GLQWUH FKHOWXLHOLOH YDULDELOH úL IL[H FRHILFLHQWXO GH SkUJKLH GH H[SORDWDUH SRDWH IL FDOFXODW úL SH ED]D UHOD LHL K1 = .SUHFHGHQW .27 × 790 4375 − 4207 800 − 792 4200 K1B = × = 0.FXUHQW K1A = 5H]XOW vQVHDPQ R 830 − 790 4207 = 1. iar în cazul B numai de 0.FXUHQW Profitul net în perioada .FXUHQW Cheltuieli fixe în perioada . ceea ce H[SORDWDUH FRHILFLHQWXO WUHEXLH V 'DF VH WHQGLQ D GH FUHúWHUH are în vedere structura de exploatare.42 792 4300 − 4200 F GLPLQXDUH DLE D HILFLHQ HL FKHOWXLHOLORU vQ FD]XO $ R FUHúWHUH D FLIUHL GH DIDFHUL GH  GH GHWHUPLQ 'HFL un spor de profit de 1.SUHFHGHQW . .Exemplu (în mil.FXUHQW 5H]XOWDWXO H[SORDW ULL GLQ SHULRDGD B 4200 4300 792 800 2215 2200 1193 1300 300 305 4207 4375 790 830 2532 2660 885 885 395 457 2.SUHFHGHQW .

SUHFHGHQW 4207 − 2532 4200 − 2215 = 1.89 = 1.94 = 1.FXUHQW 4375 − 2660 4330 − 2200 = 1.ÌQ H[HPSOXO GDW YDORULOH FRHILFLHQWXOXL VXQW XUP Woarele: Coeficientul pârghiei de exploatare în perioada A B .66 885 1193 .62 885 1300 (YROX LD FRHILFLHQWXOXL FRQILUP FD]XUL PDUMD EUXW GLIHULW  DSURSLH FX GH &$ FHOH PHQ LRQDWH DQWHULRU vQ DPEHOH FKHOWXLHOLOH IL[H GDU vQ SURSRU LH vQ DIO OD FHHD OD FH SULYHúWH GH ULVFXO GH FH YDORDUHD FRHILFLHQWXOXL VH SUDJXO UHQWDELOLWDWH % QX  VXQW VRFLHWDWHD FRPHUFLDO – &KY.

ceea ce presupune: • DQDOL]D HYROX LHL GLQDPLFLL.QGLIHUHQW YL]HD]  ¾ GH PRGDOLWDWHD GH întreprinderii. DFRSHU VHPQLILFD LD  QLYHO LL OD vQ FRUHVSXQ] WRDUH FDUH ILUPD VH H[SORDWDUH 6LWXD LD GHYLQH FULWLF &RQWLQXDUHD DFWLYLW DFHVWH SH P VXU FRQGL LL SHUPLWH UHFXSHUDUHD IDFWRULORU GH SURGXF LH FRQVXPD L úL vQ FRQVHFLQ nHFHVDUH VXUVH GH ILQDQ DUH 1HUHVWLWXLUHD avea ca efect falimentul firmei.8 Modele GH DQDOL] &KHOWXLHOLOH FULWHULL ILHFDUH GH DYkQG D SULQFLSDOHORU FDWHJRULL GH FKHOWXLHOL SRW IL VWUXFWXUDWH vQ vQ IXQF LH GH GLIHULWH GH SURGXF LH VHPQLILFD LD VSHFLILF DFWLYLWDWHD SUDFWLF JHVWLXQH $VWIHO GXS QDWXUD ORU GLVWLQJHP FKHOWXLHOL PDWHULDOH VDODULDOH ILQDQFLDUH vQ IXQF LH GH PRGXO GH LQGLYLGXDOL]DUH SH SURGXVH VH IRUPHD] JUXSD FKHOWXLHOLORU GLUHFWH úL LQGLUHFWH vQ UDSRUW GH IXQF LLOH FHQWUH GH UHVSRQVDELOLWDWH VH LQGLYLGXDOL]HD] . 3HQWUX DFWLYLWDWHD SUDFWLF F UXL QLYHO V ILH VXILFLHQW GH DFHVWRUD OD WHUPHQHOH VWDELOLWH YD GLPHQVLRQDUHD UD LRQDO FH SULYHúWH D HVWH LPSRUWDQW DFRSHULWRU vQ FKHOWXLHOLORU IL[H vQWUXFkW R PDMRUDUH D DFHVWRUD LPSOLF FHHD H[SORDW ULL XQ FRHILFLHQW DO VLJXUDQ D 3. ca GH DQDOL] FKHOWXLHOLOH DIHUHQWH IXQF LXQLL PHWRGRORJLD GH FHUFHWDUH GH]YROWDUH SURGXF LH SHUVRQDO FRPHUFLDO  ILQDQFLDU FRQWDELO  JUXSDUH caracWHUL]DUHD VLWXD LHL OD XQ PRPHQW criterii.

 • DQDOL]D VWUXFWXUDO  GDW vQ UDSRUW GH DQXPLWH .

FRQWDELOLWDWHD ILQDQFLDU  DFHVWH FKHOWXLHOL VXQW HYLGHQ LDWH vQ conturile din clasa 6 – conturi de cheltuieli. obiecte de inventar. OXFU UL úL VHUYLFLL SUHVWDWH GH WHU L alte cheltuieli materiale. FRPEXVWLELO HQHUJLH DS  amortizare.FKP. iar în contabilitatea de gestiune vQ FRQWXULOH GH FDOFXOD LH FW  – 925).• • DQDOL]D IDFWRULDO  HYDOXDUHD WHQGLQ HL ORU vQ IXQF LH GH IDFWRULL VSHFLILFL FDUH OH JHQHUHD]  SUDFWLF IDSW FH SUHVXSXQH FR nstituirea de modele SUH]LQW FRQWURO LPSRUWDQ D HYROX LHL FRUHVSXQ] WRDUH 2 DVHPHQHD SUREOHP FKHOWXLHOL SUHFXP úL vQ LQHUHD VXE vQ DFWLYLWDWHD GH HODERUDUH D EXJHWHORU GH YHQLWXUL úL costurilor pe centre de responsabilitate.1 Analiza cheltuielilor materiale &KHOWXLHOLOH PDWHULDOH GH LQ R SRQGHUH PDL PDUH VDX PDL PLF IXQF LH YDORULF GH SURILOXO GH DFWLYLWDWH DO vQWUHSULQGHULL (OH UHSUH]LQW vQ H[SUHVLD D FRQVXPXULORU GH UHVXUVH PDWHULDOH úL D SUHVW ULORU GH VHUYLFLL GH F WUH WHU L úL VH FRPSXQ GLQ ¾ ¾ ¾ ¾ ¾ ¾ ÌQ materii prime.8. Întrucât. din SXQFW GH YHGHUH PHWRGRORJLF H[LVW DFHVWHD YRU IL XUP WRDUHD H[HPSOLILFDWH SH DQXPLWH FDWHJRULL RPLVH DVSHFWHOH SDUWLFXODUH ÌQ FRQVHFLQ HOHPHQWH FRPXQH D IL GH FKHOWXLHOL I U  SUREOHPDWLFD DQDOL]HL SRDWH IL 3. materiale. $úD GXS FXP V-D DU WDW vQ DQDOL]D FKHOWXLHOLORU PDWHULDOH GLVWLQJHP  $QDOL]D VLWXD LHL JHQHUDOH D FKHOWXLHOLORU PDWHULDOH Ca prim aspect al analizei cheltuielilor materiale se are în vedere IRUPDUHD LQGLFHOXL XQHL LPDJLQL GH DQVDPEOX DVXSUD HYROX LHL úL DFHVWRUD SH SH ED]D FKHOWXLHOLORU PDWHULDOH .

WRWDOL]DWRU SULQFLSDOHOH FRPSRQHQWH DOH SRQGHULL ORU vQ WRWDO FRVWXUL JP.

úL D QLYHOXOXL OD  OHL veniWXUL GLQ H[SORDWDUH UHVSHFWLY FLIU GH DIDFHUL &P.

 Datele necesare sunt redate îQ WDEHOXO XUP WRU WDEHOXO ) .

crt.5 121. lei) din care aferente cifrei de afaceri Ponderea cheltuielilor materiale în total costuri (%) Nivelul cheltuielilor materiale la 1000 lei venituri-lei din care aferente cifrei de afaceri 620 618 590 585 584 582 94.2 94.14 (mil.5 Cercetarea datelor din acest tabel permite formularea unor concluzii úL DQXPH • Cheltuielile materiale aferente exSORDW ULL úL UHVSHFWLY FLIUHL GH afaceri se înscriu într-R HYROX LH FUHVF WRDUH DWkW vQ UDSRUW GH UHDOL] ULOH DQWHULRDUH FkW úL SUHYHGHUL.6 108.2 99.1 2 3 4 5 (mil.Perioada Nr.1 2489 2344 71.1 2704 2546 71. lei) % Realizat (Pn-1) Cheltuieli materiale DIHUHQWH H[SORDW ULL P1 Pn −1 118.0 99. 1 6SHFLILFD LH 3UHFHGHQW &XUHQW 3UHY ]XW Tabelul 3.6 100 2282 2092 76.7 93.4 P1 P0 108.

care este <100. • S-DX GLPLQXDW FKHOWXLHOLOH PDWHULDOH úL UHVSHFWLY YHQLWXULOH IDSW FH LPSOLF HIHFWHOH XQXL DVHPHQHD IHQRPHQ UHVSHFWLY PRGLILFDUHD UH]XOWDWXOXL H[SORDW U DIHUHQWH SURGXF LHL VWRFDWH úL LPRELOL]DWH GDU QX vQ SURSRU LD SUHY ]XW . vQ FDUH ULWPXO ORU GH FUHúWHUH HVWH LQIHULRU FHOXL DO veniturilor. fapt dovedit de indicele cheltuielilor la 1000 venituri.

ÌQ FHHD FH SULYHúWH VWUXFWXUD SH SULQFLSDOHOH HOHPHQWH FRPSRQHQWH VH are în vedere încadrarea acesteia în limitele specifice domeniului de DFWLYLWDWH SUHFXP úL H[HPSOLILFDUHD DEDWHULORU VHPQLILFDWLYH LDU vQ IXQF LH GH VLWXD LD FRQFUHW  VH VWDELOHúWH FDGUXO RSHUD LRQDO . nu VH LPSXQ P VXUL GH FRUHF LH FL SH ED]D LQIRUPD LHL GH VWDUH VH FRQWLQX activitatea potrivit programului stabilit. FDUDFWHULVWLFH GRPHQLXOXL vQ FDUH DFWLYHD] ii. • Ponderea cheltuielilor materiale se circumscrie în limitele VRFLHWDWHD LDU UHGXFHUHD DFHVWHLD este efectul sporirii celorlalte cheltuieli într-R SURSRU LH PDL PDUH 1RW : Într-R DVHPHQHD VLWXD LH vQ FDUH SUHvederile sunt realizate.

Cmi = cheltuielile materiale la 1000 lei pe categorii de venituri. 0RGHOHOH GH DQDOL] IDFWRULDO D FKHOWXLHOLORU PDWHULDOH Cheltuielile materiale aIHUHQWH H[SORDW ULL SRW IL DQDOL]DWH FD QLYHO OD 1000 lei venituri (Cm) pe baza modelului: ∑ giCmi . care UHSUH]LQW QHFHVDU úL IDFWRUL GLUHF L GH LQIOXHQ PRGLILF ULORU LQWHUYHQLWH  vQ VWUXFWXUD YHQLWXULORU HVWH (YLGHQ LHUHD SHQWUX DSUHFLHUHD FRUHFW D VLWXD LHL GDW ILLQG PRGXO GH IRUPDUH D LQIOXHQ H HVWH VLPLODU GH DIDFHUL &P. Cm = 100 unde: gi = structura veniturilor.

3H DFHDVW ED] IDFWRULDOH $VWIHO XQ SULP VLVWHP DUH vQ FRPSRQHQ ¾ ¾ ¾ VWUXFWXUD SURGXF LHL YkQGXWH IDEULFDWH. ∑ qp SRW IL FRQVWUXLWH úL DSOLFDWH GLIHULWH VLVWHPH unde: cm = cheltuieli materiale pe produse. FX FDUH FX YHQLWXULORU GLQ SURGXF LD VWRFDW FHD SUH]HQWDW úL LPRELOL]DW  0HWRGRORJLD GH GHWHUPLQDUH D FHORU GRX vQ SDUDJUDIHOH DQWHULRDUH PDWHULDOH OD  OHL FLIU &KHOWXLHOLOH FRQVWLWXLH SDUWHD SUHSRQGHUHQW D YHQLWXULORU GLQ H[SORDWDUH VH DQDOL]HD] ajutorul modelului: Cm = ∑ q ⋅ cm 1000.

lei) Nr. crt. SUH XULOH PHGLL GH YkQ]DUH FD IDFWRUL GLUHF L cheltuielile materiale pe unitate de produs. recalculate Cifra de afaceri &LIUD GH DIDFHUL UHFDOFXODW &KHOWXLHOL PDWHULDOH OD  OHL FLIU GH DIDFHUL 3UHY ]XW Realizat 2546 2450 4375 4500 582 .15). XUP WRDUHOH LQIRUPD LL ([SOLFDUHD úL DSOLFDUHD PHWRGRORJLHL LPSOLF (Tabelul 3.lei 2344 X 4007 X 585 .15 (mil. Tabelul 3. 1 2 3 4 5 Indicatori Cheltuieli materiale aferente cifrei de afaceri Cheltuieli materiale aferente cifrei de afaceri.

o solu LH R SRDWH constitui corectarea cheltuielilor materiale realizate cu indicele mediu al SUH XULORU PDWHULDOHORU .p.1RW : Pentru recalcularea cheltuielilor materiale.

cs). úL UHVSHFWLY DO FRQVXPXULORU VSHFLILFH . ∑ q1cm1 ∑ q1cm 0 = I p′ × I cs 0RGLILFDUHD FKHOWXLHOLORU PDWHULDOH OD  OHL FLIU GH DIDFHUL (∆Cm) de –3 lei (582 – .

VH H[SOLF SULQ LQIOXHQ D a) structurii cifrei de afaceri ∑ q1cm0 1000 − ∑ q0cm0 1000 = 2450 1000 − 2344 1000 = 4500 4007 ∑ q1p0 ∑ q0p0 = 544.4 – 585 = – 40.6 lei E.

în WLPS FH FKHOWXLHOLOH PDWHULDOH SH SURGXVH DX FUHVFXW ÌQ FRQVHFLQ  într-R DVHPHQHD VLWXD LH VH LPSXQH VWDELOLUHD FDX]HORU FDUH DX GHWHUPLQDW-o úL DGRSWDUHD P VXULORU FRUHVSXQ] WRDUH 3. *HVWLRQDUHD FRUHVSXQ] WRDUH D UHVXUVHORU PDWHULDOH LPSXQH .1. folosindu-se modelele prezentate anterior.4 = 4375 ∑ q1p1 ∑ q1p0 = 560 – 544.0 lei ∑ q1p1 ∑ q1p1 $QDOL]D IDFWRULDO SXQH vQ HYLGHQ IDSWXO F UHGXFHUHD FKHOWXLHOLORU materiale la 1000 lei s-a realizat exclusiv pe seama structurii cifrei de DIDFHUL vQ FDGUXO F UHLD V-D P ULW SRQGHUHD SURGXVHORU FX PDQRSHU PDL mare. FKHOWXLHOLOH FX PDWHULDOHOH OD  OHL YHQLWXUL GLQ H[SORDWDUH UHVSHFWLY FLIU de afaceri.6 lei c) cheltuielile materiale pe produse ∑ q1cm 0 ∑ q1cm1 1000 − 1000 = 582 − 560 = +22. cele care privesc materiile vQ JHQHUDO GH LQ SRQGHUHD FHD PDL FRQVXPDELOH LPSRUWDQW  UHSUH]HQWkQG DVWIHO SULQFLSDOXO GRPHQLX vQ FDUH VH SRDWH DF LRQD SHQWUX VSRULUHD HILFLHQ HL DFWLYLW LL Analiza acestor cheltuieli se poate face pe baza indicatorului sintetic.8. SUH XULORU PHGLL GH YkQ]DUH ∑ q1cm0 1000 − ∑ q1cm0 1000 = 2450 1000 − 544.4 = + 15.3 Analiza cheltuielilor cu materialele ÌQ SULPH úL FRPSRQHQ D PDWHULDOHOH FKHOWX ielilor materiale.

pentru un material. Astfel. VXPD WRWDO D FRQVXPXOXL FKP.efectuarHD GH DQDOL]H RSHUDWLYH SH IHOXUL úL UHVSHFWLY JUXSH GH PDWHULDOH SH produse sau locuri consumatoare de materiale.

în care: q = SURGXF LD IDEULFDW cs = consumul specific p´ = SUH XO GH LQFOXGHUH vQ FRVWXUL 5H]XOW LQIOXHQ D ¾ ¾ ¾ SURGXF LHL IDEULFDWH HFDUWXO GH DFWLYLWDWH. VH H[SULP SULQ UHOD LD FKP T × cs × p´.

GLQWU unde: &W FDQWLWDWHD FRQVXPDW &D XUPDUH -un material (q × cs) FDUH GHWHUPLQ PRGLILFDUHD FKHOWXLHOLORU IDFWRULL materiale sunt: ƒ FDQWLWDWHD FRQVXPDW (∑ Ct 1 − ∑ Ct 0 )× p ′0 ƒ structura materialelor consumate ∑ (Ct 1 × p ′ 0 ) − (∑ Ct 1 )p ′ 0 SUH XO PDWHULDOHORU ƒ ′ )− ∑ (Ct1 × p′ 0) ∑ (Ct1 × p1 PRGHO GH DQDOL] HVWH QHFHVDU SHQWUX DSUHFLHUHD 8Q FRUHFW DVHPHQHD D HYROX LHL FKHOWXLH lilor cu materialele pe centre de responsabilitate RELHFWLYH GH FRQVWUXF LL FDWHJRULL GH OXFU UL HWF. T1 F DEDWHUHD ID GH R ED] GH FRPSDUD LH VH H[SOLF SULQ – q0)cs0 × p´0. SUH XOXL PHGLX GH includere în costuri q1 × cs1(p´1 . consumului specific q1(cs1 – cs0)xp´0. SUH XO PHGLX GH LQFOXGHUH vQ FRVWXUL GLIHU IRORVLW  UHVSHFWLY VDX D ÄFRVWXO PHGLX GH PHWRGD GH HYDOXDUH 7UHEXLH UHPDUFDW IDSWXO F vQ IXQF LH SRQGHUDW´ PHWRGD ÄSULPHL LQWU UL SULPHL - LHúLUL´ PHWRGHL ÄXOWLPHL iQWU UL SULPHL LHúLUL´ - ÌQ FD]XO PDWHULDOHORU RPRJHQH YDORDUHD WRWDO VH H[SULP SULQ UHOD LD D FRQVXPXOXL Σchm) Σchm = Σ(Ct × p´).p´0).

 .

Exemplu: Tabelul 3.17) . practicat în întreprinderile franceze (Tabelul 3.16 Denumire material A B TOTAL normat tone 100 100 200 SUH realizat Total mii lei 57000 54000 11100 tone 95 125 220 SUH lei 57000 54000 55500 lei 57500 53900 X Total mii lei 5460 6740 12200 Recalculat col 4 u 2 5420 6750 12170 0RGLILFDUHD WRWDO GDWRULW  ƒ FDQWLW HVWH GH  PLL OHL  – 11100) din care LL FRQVXPDWH ƒ (220 – 200) × 55500 = + 11100 mii lei structurii materialelor consumate 12170 – (220 × 55500) = -40 mii lei SUH XOXL PDWHULDOHORU ƒ 12200 – 12170 = +30 mii lei ÌQWUXFkW GHS úLUHD FKHOWXLHOLORU HVWH GHWHUPLQDW DSURDSH vQ H[FOXVLYLWDWH GH FDQWLWDWHD FRQVXPDW  HVWH QHFHVDU V DFHDVWD VH GDWRUHD] VH VWDELOHDVF FkW GLQ SURGXF LHL úL FkW FRQVXPXOXL VSHFLILF SHQWUX D VH SXWHD OXD GH F WUH IDFWRULL GH U VSXQGHUH P VXULOH FRUHVSXQ] WRDUH &X WLWOX GH H[HPSOX VH SUH]LQW XQ PRGHO GH DQDOL] D FKHOWXLHOLORU cu materialele.

Cost constant Costul prestabilit la consumul realizat Costul prestabilit la consumul SUHY ]XW SUH XOXL 3700 × 6 = 22200 Modificarea 330 6 1980 1680 FDQWLW LL FRQVXPDW $QDOL]D PRGLILF ULL WRWDOH Modificarea materialelor consumate .7 pe Kg F 485.5 = 20350 Modificarea – 1850 F . LPSRUWDQ D GH EXQHL DO JHVWLRQ UL DVLJXU ULL D UHVXUVHORU LQWHJULW LL YHGHUH LQFOXVLY patrimoniului. /¤0213 1800 1600 3700 465.50 F FKHOWXLHOLORU FX PDWHULDOHOH P VXULORU SUHFL]DUHD F R SUREOHP GHRVHELW GH ÌQ LPSRUWDQW DQDOL]D R SUH]LQW HYDOXDUHD WHKQLFR -organizatorice de WHKQLF GH UHGXFHUH D DFHVWRUD 7UHEXLH I FXW SURLHFWDUH úL H[HFX LH D SURGXVXOX $FHDVWD PDWHULDOH QX H[FOXGH GLQ vQV SXQFW GLPHQVLRQDUHD UD LRQDO  HILFLHQW  D FRQVXPXULORU VSHFLILFH HVWH vQ SULPXO UkQG R SUREOHP i. de produse fabricate în perioada Cantitatea de materiale pe produs Kg Cantitatea *.1610 F + 240 F aferent SURGXF LHL 420 4 3660 × 6 = 21960 20400 realizate &RVW SUHY ]XW OD FRQVXP WRWDO SUHY ]XW Modificarea volumului de activitate +1560F Modificare WRWDO .+-.favorabile + nefavorabile - Elemente SUHY ]XWH Elemente constatate 300 P1 400 P2 330 P1 420 P2 6 4 6 5.17 (materialul X) Nr.5 20400 20350 6 5.5 Favorabile privind SUH XO F .50 3700 × 5.Modificare WRWDO . .Tabelul 3.7 /#9 materialelor consumate Valorile comparabile : +.¤< = < * 5 < .

3.4 Analiza cheltuielilor cu amortizarea &KHOWXLHOLOH FX DPRUWL]DUHD DYkQG XQ FDUDFWHU FRQYHQ LRQDO FRQVWDQW vQ OLPLWHOH SUHFL]DWH.8.1.3UDFWLFD HFRQRPLF RIHU R PXOWLWXGLQH GH SRVLELOLW L GH LQWHUYHQ LH SHQWUX D PLFúRUD FRQVXPXULOH I U a afecta competitivitatea produselor.

FDUDFWHUL]HD] CA HILFLHQ D XWLOL] ULL DFWLYHORU IL[H FDWHJRULL GH DFWLYH IL[H FRWHOH GH DPRUWL]DUH SH ILHFDUH FDWHJRULH LQIOXHQ DWH úL GH VLVWHPXO GH DPRUWL]DUH SUDFWLFDW ÌQ FRQVHFLQ FLIU GH DIDFHUL ƒ  PRGLILFDUHD FKHOWXLHOLORU FX DPRUWL]DUHD OD  O A = FRWD MF PHGLH GH DPRUWL]DUH FD.  Mf . unde: raportul  Mf A A × 1000 =   CA  Ca M f   1000. CA în care: $ VXPD DQXDO D DPRUWL] ULL LQFOXV vQ FRVWXUL Dar. GH DI VH DQDOL]HD] FD QLYHO OD  OHL YHQLWXUL GLQ H[SORDWDUH VDX FLIU aceri (Ca) pe baza modelului: A Ca = 1000.

vQ FDUH VH VLQWHWL]HD] VWUXFWXUD SH ƒ ∆&D.

HVWH GHWHUPLQDW GH randamentul activelor fixe  M f1 M f 0  ca ⋅ 1000  −   CA CA 1 0   cota medie de amortizare M f0 (ca1 − ca 0 )⋅ 100 CA1 ei .

Metodologia se VXPD DPRUWL] ULL OXQDU  DQXDO .GLQ FDUH LQIOXHQ D • structurii pe categorii de active fixe M f1 CA1 (ca ′ − ca 0 )⋅ 1000 vQ IXQF LH GH VWUXFWXUD HIHFWLY D PLMORDFHORU SH ED]D YDORULORU PHGLL EUXWH úL FRWHOH GH DPRUWL]DUH SH unde: ca´ = cota meGLH IL[H FDOFXODW UHFDOFXODW categorii de active fixe. ÌQ IXQF LH GH QHFHVLW L DQDOL]D SRDWH IL H[WLQV FDWHJRULL GH DFWLYH IL[H SHQWUX D HYLGHQ LD LQIOXHQ D SH FDUH R DU ED]HD] SH IDSWXO F e gradul de folosire al acestora asupra cheltuielilor cu amortizarea. • cotele de amortizare pe categorii de active fixe (ca1 − ca ′)⋅ 1000 CA1 Metodologia prezenWDW HVWH M f1 XWLO vQ GLDJQRVWLFXO VRFLHW LL vQ H[SOLFDUHD XQHL VLWXD LL GDWH vQ UDSRUW GH XQ FULWHULX FRQVLGHUDW (VWH HYLGHQW IDSWXO F  vQ DFWLYLWDWHD SUDFWLF  vQ FRQGL LLOH VSRULULL vQ]HVWU ULL WHKQLFH PDL EXQD IRORVLUH D DFWLYHORU IL[H UHSUH]LQW IDF torul principal de reducere a GH OD QLYHOXO GLIHULWHORU FKHOWXLHOLORU FX DPRUWL]DUHD SH SURGXVH úL UHVSHFWLY OD  OHL FLIU afaceri.

9 Analiza cheltuielilor cu personalul  $QDOL]D VLWXD LHL JHQHUDOH D FKHOWXLHOLORU FX SHUVRQDOXO ÌQ FDGUXO DFHVWHL HWDSH VH XUP UHúWH FXQRDúWHUHD HYROX LHL úL WHQGLQ HL XQRU DVHPHQHD FDWHJRULL GH FKHOWXLHOL vQ UDSRUW úL GH DF LXQHD XQRU factori conjuncturali. &kW SULYHúWH VWUXFWXUDUH a cheltuielilor cu personalul. 3. folosindu-se ca indicatori ponderea în totalul FKHOWXLHOLORU úL QLYHOXO OD  OHL YHQLWXUL GLQ H[SORDWDUH UHVSHFWLY FLIU GH afaceri. HVWH FRQVWDQW  úL R VSRULUH D UDQGDPHQWXOXL DFWLYHORU IL[H FRQGXFH OD UHGXFHUHD DPRUWL] ULL SH produs sau lucrare. aceasta poate .

negociate. VSRUXUL DFRUGDWH SH FDWHJRULL. salariile tarifare. cum ar fi: ¾ elementele componente.avea în vedere mai multe criterii. respectiv.

 SUHPLL WD[H GH SURWHF LH VRFLDO  LPSR]LWH HWF SUH]LQW LPSRUWDQ vQ GHOLPLWDUHD FKHOWXLHOLORU URUD ILUPD care sunt reglementate prin acte normative úL DVXSUD F QX SRDWH DF LRQD ¾ XWLOH SHQWUX PDUFDUHD PXWD LLORU FDUH V FDWHJRULLOH GH SHUVRQDO PXQFLWRUL LQJLQHUL HFRQRPLúWL HWF.

¾ cheltuieli salariale la 1000 OHL FLIU GH DIDFHUL ¾ FKHOWXLHOL VDODULDOH OD  OHL YDORDUH DG XJDW  DWkW PRGHOHOH GH ÌQ WRDWH FHOH WUHL VLWXD LL SRW IL XWLOL]DWH vQ DQDOL] FRUHOD LH FkW úL FHOH PXOW iplicative. în cazul cheltuielilor salariale la 1000 lei venituri din explRDWDUH &V. vQ UDSRUW GH PRGXO ORFDOL]DUHD SUDFWLFDWH SHQWUX D FDUDFWHUL]D HILFLHQ D LQFOXGHUH H[LVWHQWH vQ FRVWXUL HVWH QHFHVDU vQ ¾ GH UH]HUYHORU SHQWUX VSRULUHD HILFLHQ HL cheltuielilor cu salariile. Astfel. VXQW -au produs în structura SHUVRQDOXOXL SHQWUX HYHQWXDOHOH FRPSDUD LL FX ILUPH VLPLODUH ¾ formele de salarizarH acestora. )LHFDUH GLQ DFHVWH JUXS UL úL DOWHOH VXQW XWLOL]DWH vQ IXQF LH GH VFRSXO XUP ULW  $QDOL]D HILFLHQ HL FKHOWXLHOLORU FX VDODULLOH (ILFLHQ D FKHOWXLHOLORU VDODULDOH SRDWH IL DQDOL]DW FX DMXWRUXO indicatorilor: ¾ cheltuieli salariale la 1000 lei venituri din exploatare.

Ve unde: Fs = fondul de salarii (inclusiv elementele aferente) 'HFL PRGLILFDUHD FKHOWXLHOLORU VDODULDOH ID &V. PRGHOXO GH FRUHOD LH HVWH Fs Cs = 1000.

VH H[SOLF SULQ LQIOXHQ D GH R ED] GH FRPSDUD LH • sumei veniturilor  Fs 0 Fs0    Ve − Ve  1000 0  1 sau Cs 0 − Cs 0 . Ive .

unde: Ive = indicele veniturilor • sumei cheltuielilor salariale  Fs1 Fs 0  Cs 0   Ve − Ve   ⋅ 1000 sau Cs1 − Iv . 1 e  1 (YLGHQW ILLQG XQ PRGHO GH FRUHOD LH VXPD YHQLWXULORU WUHEXLH V vQUHJLVWUH]H XQ ULWP GH FUHúWHUH VXSHULRU FKHOWXLHOLORU VDODULDOH Ca model mulWLSOLFDWLY SRDWH IL IRORVLW XUP  N Fs  Cs =  ⋅  ⋅ 1000.  Ve N  în care: N = QXP ¾ UXO GH VDODULD L ÌQ FRQVHFLQ WRUXO ∆&V VH H[SOLF GH VDODULD L SULQ LQIOXHQ D OD  OHX YHQLWXUL IRUP LQYHUV GH QXP UXOXL H[SULPDUH D SURGXFWLYLW LL PXQFLL.

¾ FKHOWXLHOLOH PHGLL SH R SHUVRDQ  N1 Fs 0    ⋅ 1000 − Cs 0  Ve ⋅ N  0   1  N1 Fs 0  Cs1 −   Ve ⋅ N   ⋅ 1000 0   1 PRGHO SXQH vQ ùL SURGXFWLYLW DFHVW HYLGHQ FRUHOD LD GLQWUH FUHúWHUHD SHQWUX LL PXQFLL úL D VDODULXOXL PHGLX FRUHOD LH DEVROXW QHFHVDU 0HWRGRORJLD SUH]HQWDW UHVSHFWLY SUDFWLFD GLQWUH VH DSOLF VSRULUHD HILFLHQ HL FKHOWXLHOLORU VDODULDOH 1RW FLIUD GH : VLPLODU úL vQ FD]XO FHORUODO L DYkQGX SHQWUX úL D LQGLFDWRUL FX GHRVHELUHD F DIDFHUL úL VHPQLILFD LD DFHVWRUD 7HRULD VLWXD LHL VXPD YHQLWXULORU GLQ H[SORDWDUH VH YD vQORFXL FX YDORDUHD DG XJDW  UHFRPDQG LL -se în vedere FDUDFWHUL]DUHD PHGLX HFRQRPLF GLQDPLFD FRUHOD LHL SURGXFWLYLW VDODULXOXL FRHILFLHQWXO FRUHOD LHL .U.

Iw . VH Iw − 100 DSOLF GH UHJXO GDF DPELL LQGLFL VXQW !  Is . H[SULPDW SULQ UHOD LLOH Kr = sau Kr = Is − 100 .

9934 99.9811 98.8772 X 0.24 FRUHOD LD 4 Indicele cheltuielilor cu personalul la 1000 lei FLIU GH DIDFHUL 'DWHOH SUH]HQWDWH DUDW F V D - UHVSHFWDW necesDU 1. se folosesc GDWHOH XUP WRDUH WDEHOXO  ): Tabelul 3.34 SULQFLSLX X 101.72 Is − 100 Iw − 100 Is Iw 0. ituri cu În raport de productivitatea muncii realizate.11 GH 0. 1 2 3 Indicatori Indicele salariului mediu Indicele SURGXFWLYLW LL (calculul pe baza cifrei de afaceri) &RHILFLHQWXO GH FRUHOD LH P0 Pn −1 100 106 Pn Pn −1 105 105.96 99.24%.7 Pn P0 110. cu respectarea FRUHOD LHL SUHY ]XWH LQGLFHOH VDODULXOXL PHGLX VH GHWHUPLQ SH ED]D UHOD LHL vQ FDUH Is = [(Iw – 1)Kr0] + 1 sau Is = Iw · Kr0 vQ IXQF LH GH PRGXO este calculat Kr0 (ca raporW DO VSRUXULORU VDX FD SURSRU LH.Pentru exemplificare.6667 0. crt.18 Nr.  GDU QX OD QLYHOXO SUHY ]XW FRHILFLHQWXO GH FRUHOD LH V FHHD FH DUH FD HIHFW FUHúWHUHD FKHOWXLHOLORU FX VDODULLOH OD  OHL YHQ -a majorat).

 Aplicând formula a doua Is = 1. DGLF HJDO FX FHO DO SURGXFWLYLW LL PXQFLL FHHD FH DU 1. ÌQ DFWLYLWDWHD XQHL VRFLHW DSDU L FRPHUFLDOH vQ OHJ WXU FX VDODULLOH SRW V R PXOWLWXGLQH GH DVSHFWH FDUH WUHEXLH V ILH VROX LRQDWH FRUHVSXQ] WRU pHQWUX D GLPLQXD SLHUGHULOH GHWHUPLQDWH GH FRQIOLFWHOH GH PXQF  ÌQWU -un DVHPHQHD FRQWH[W SRDWH IL vQVFULV OLPLWH PD[LPH GH FUHúWHUH D úL SUREOHPD QHJRFLHULL VDODULLORU VDXúL VWDELOLUHD XQHL VDWLVIDFHULL XQRU UHYHQGLF UL VDODULDOH 3UDFWLF HVWH QHFHVDU salariilor. .037022.04 fi condus OD vQFDGUDUHD vQ QLYHOXO SUHY ]XW DO FKHOWXLHOLORU FX VDODULLOH OD  lei venituri din exploatare.9972.037022 fie = 0. ÌQ FRQVHFLQ  LQGLFHOH VDODULXOXL PHGLX ID GH SUHYHGHUL WUHEXLH V 1.057 × 0.9811 = 1.

Cheltuieli aferente  GLQ FDUH VDODULL úL HOHPHQWHOH DIHUHQWH )V. Cifra de afaceri 2.Exemplu: 1.

4. Restul cheltuielilor (M)  5H]XOWDWXO H[SORDW ULL 5(.

lei 375 mil. Profit net 4000 mil. lei 900 mil. lei 3200 mil. lei 2500 mil. lei 800 mil. lei 0DMRUDUHD VDODULLORU SRDWH IL ÄDFRSHULW ´ GH UH]XOWDWXO H[SORDW ULL FHHD FH YD FRQGXFH OD GLPLQXDUHD SURILWXOXL QHW FX FRQVHFLQ HOH FDUH GHFXUJ GH DLFL VDX QHJRFLHUHD SUH XULORU GH YkQ]DUH SHQWUX PHQ LQHUHD SURILWXOXL. Capital propriu 7. 6. lei 2300 mil.

8889  = =1 CA 4000 VH PDMRUHD] FX  PLO OHL  FLIUD GH DIDFHUL × FX   UH]XOWDWXO H[SORDW ULL VH . Fs 900 $FHVW OXFUX VH YHULILFD SULQ UHOD LD 'DF PLFúRUHD] DO VDODULLOH RE   M + Fs1 +  Fs  2300 + 900 × 1. ÌQ SULPD LSRWH]  OLPLWD PD[LP UH]XOWDWXO H[SORDW ULL FHHD GH PDMRUDUH D VDODULLORU R FRQVWLWXLH FH vQ SURFHQWH vQVHDPQ RE 800 ⋅ 100 respectiv.89%. ⋅ 100 = 88.

045 sau 4.93725.20 × 6SRULUHD FLIUHL GH 900 = 0. În cazul dat 0.5%.61) = 0. 4000 DIDFHUL FX   SH S UHSUH]LQW  PLO UH]X OHL HFKLYDOHQWXO PDMRU ULL VDODULLORU ÌQ DFHVWH FRQGL LL QX VH PRGLILF H[SORDW ULL úL SURILWXO QHW FDUH LQWHUHVHD]  ID ltatul roprietarii capitalului. 4000 ÌQORFXLQG vQ UHOD LD SUHFHGHQW  UH]XOW  800 − 250   100 = 61%  900  : GHFL XQ FRHILFLHQW VXEXQLWDU FHHD FH DUDW . GH FDSLWDOXO SURSULX OLPLWD PD[LP GH PDMRUDUH D VDODULLORU YD IL 2300 + 900( 1 + 0. În ipoteza stabilirii unui prag minim de rentabilitate. de exemplu. 3HQWUX D VH PHQ LQH DFHODúL UH]XOWDW V FUHDVF FX XQ DQXPLW SURFHQW H[SORDW ULL WUHEXLH GHWHUPLQDW GH FRWD GH PDMRUDUH D VDODULLORU úL SRQGHUHD DFHV tora în cifra de afaceri.

 $XWRFRQWUROXO XWLOL] .93725) = 250 mil. lei.F XQLWDWHD HVWH UHQWDELO    – 0.QGLIHUHQW FH SUDFWLF GH IRUPD GH ULL IRQGXOXL GH VDODULL SURSULHWDWH vQ ILUPD WUHEXLH OLPLWH V H[HUFLWH XQ VDX autocontrol asupra PRGXOXL vQ FDUH HYROXHD] vQVHDPQ vQFDGUDUHD UHFRQVLGHUDWH DVWIHO vQFkW V SUHY ]X L FKHOWXLHOLOH FX PDQRSHUD FHHD SUHVWDELOLWH DQXPLWH VH DVLJXUH UHDOL]DUHD LQGLFDWRULORU GH HILFLHQ QRUPHOH´ GH PXQF  vQ F  Ca limite prestabilite „pot fi consideUDWH OD QLYHOXO ILUPHL úL VXEXQLW VH IDF FRPSDUD LH FX OXQDU WULPHVWULDO úL OD ILQHOH DQXOXL RGDW IRQGXO YLJRDUH OD GDWD UHVSHFWLY  SUHFXP úL IRQGXO GH VDODULL SUHY ]XW SODQLILFDW.

HFRQRPLH DEVROXW irea statelor GH SODW  V planificat2.EPJ©I¤O"@ I#K IHQD¢RQD¢SK O EPT©SUEVFEGCI¤NJSM S D E¦WXCS¤W%FEVE!Y©ENZJ©K B. ∆Fs = Fs1 – Fs0 = . LORU RUJDQL]DWRULFH 3UDFWLF DFHDVWD vQVHDPQ FX vQWRFP PRGLILFDUH DEVROXW ∆Fs). Fond de salarii efectiv 2. lei) A B 2560 2734 2579 2579 -19 +155 IDFWRULL GH 1. stabilindu-VH DVWIHO DúD-numita   GHS úLUH DEVROXW Exemplu: Cazul (mil. Fond salarii planificat  'LIHUHQ  – 2) $GPL kQG F GHFL]LH DL XQLW GUHSWXULOH GLQ VWDWHOH GH VDODULL VXQW FDOFXODWH vQ UDSRUW RUGRQDQ H]H HIHFWXDUHD SO LL UHFRQVLGHUDUHD GH PXQFD SUHVWDW  vQ SULPD VLWXD LH FD]XO $ FRQVLGHU P F LL SRW V ÌQ VLWXD LD GHS úLULL DEVROXWH FD]XO % HVWH QHFHVDU OLPLWHL LQL LDOH SULQ UHFDOFXODUHD DFHVWHLD 2 DVHPHQHD UHFDOFXODUH HVWH MXVWLILFDW  SULQ DFHHD F  vQWUH YROXPXO GH DFWLYLWDWH DO vQWUHSULQGHULL úL GLQDPLFD IRQGXOXL GH VDODULL H[LVW R OHJ WXU FDUH GLUHFW  vQ HOHDV IL I FXW XQHRUL úL FD R FRUHOD LH GH SURSRU LRQDOLWDWH UHFDOFXODUHD IRQGXOXL GH VDODULL 'H SULQFLSLX 3UREOHPD FDUH VH SXQH HVWH RS LXQHD SHQWUX FULWHULLOH vQ IXQF LH GH SRDWH 2 > ?A@ B?©C D EGFEGH.CI¤J#B©KLBM N M D O"H.

W%M E¦SK D U M D K EVJEM D I#SFED J#M ECEF#E?#O EW#@ I¤?©F#B©KFE%M E@ EM D ? EO C#[ .

veniturile din exploatare. reFDOFXODW )U..FRQVLGHU P F vQWUHJXO WUHEXLH V GH VH IRORVHDVF YLH FX DFHO LQGLFDWRU vQ FDUH VH UHJ VHúWH PDWHULDO  SURGXVH OXFU UL FRQVXP PXQF DFRSHULUH executate. servicii etc. respectiv.

SRDUW GHQXPLUHD GH PRGLILFDUH UHODWLY  Fs1 – Fr = -HFRQRPLH UHODWLY  GHS úLUH UHODWLY I) Fr = unde: Iq = venituri din exploatare realizate YHQLWXUL GLQ H[SORDWDUH SUHY ]XWH úL FKHOWXLHOLOH FX VDODULLOH VH SRW vPS U L vQ 5H]XOWDWXO FRPSDUD LHL GLQWUH IRQGXO GH VDODULL VWDELOLW )V1.

úL FHO )RQGXO GH VDODULL UHFDOFXODW VH SRDWH GHWHUPLQD SH ED]D UHOD LLORU Fs 0 ⋅ Iq . 100 unde: Fv0 PDQRSHUD YDULDELO GH UHJXO GLUHFW . 100 LQkQG VHDPD GH IDSWXO F YDULDELOH úL IL[H VH SRDWH IRORVL úL UHOD LD II) Fr = Fv 0 ⋅ Iq + Fc1.

variabile 6. Venituri din exploatare planificate 7. Venituri din exploatare realizate .fixe 4. . Fond de salarii efectiv 2. lei) A B 2737 2737 2350 2350 387 387 2579 2579 2230 2230 45400 45400 48940 43500 1.variabile 3. Fc1 = Fondul de salarii constant (fix) efectiv ÌQ VLWXD LD LQGH[ ULL VDODULLORU UHVSHFWLY  UH]XOWDWXO RE LQXW VH FRUHFWHD] FX coeficientul K luat în calcul la stabilirea drepturilor individuale în perioada 1RW  5HFDOFXODUHD VH IDFH SH ED]D GDWHORU FXP SHULRDGHL 2S LXQHD SHQWUX R YDULDQW VDODUL]DUH VWDELOLWH FX IRUPD LLOH GH PXQF  ulate. din care: . din care: . Fond de salarii planificat 5. de la începutul VDX DOWD HVWH vQ IXQF LH GH FRQGL LLOH GH Exemplu: Cazul (mil.

12 2479 +258 2530 +207 (rd. Fond de salarii recalculat (II) (rd. 0RGLILFDUH UHODWLY 8. 3) 12. 11) 5H]XOW UHODWLY  FDUH IDFH SURGXFWLYLW &H vQVXPHD] HVWH XQ HIHFW DO UHVSHFW ULL LL " ÌQ F  vQ FD]XO $ vQ DPEHOH VLWXD LL V D RE LQXW R HFRQRPLH FRUHOD LHL FD]XUL GLQWUH VWDWHOH FUHúWHUHD GH SODW LL úL D VDODULXOXL PHGLX ÌQ FD]XO % VLWXD LD HVWH LQYHUV  FRQGXFHUHD XQLW DPEHOH  PLO OHL Pentru cazul A: ÌQWUHSULQGHUHD UHVSHFWLY úL SRVLELOLWDWHD UHODWLY DGXV V VROLFLW RQRUHD] ILH E QFLL HOLEHUDUHD IRQGXOXL $U úL GH VDODULL úL DX QX GUHSWXULOH IRQGXO LQGLYLGXDOH UHFDOFXODW H[LVWD VROLFLWDW GDF LQWHUYHQLW PRGLILF UL GHRVHELWH vQ FRQGL LLOH GH PXQF  HFRQRPLD SRDWH IL UHSDUWL]DW VDODULD LORU vQ IXQF LH GH FRQWULEX LD DX LQWHUYHQLW OD UHDOL]DUHD SURJUDPXOXL GH SURGXF LH 'DF DQXPLWH FRQGL LL QRL PHFDQL]DUHD XQRU RSHUD LL WHKQRORJLL QRL HWF FDUH DX IDYRUL]DW FUHúWHUHD SURGXFWLYLW DFWLYLW LL vQWUHSULQGHULL XUPkQG FD HFRQRPLD QXPDL VH DFHVWRUD GLIHUHQ D LL PXQFLL. Indicele de realizare a veniturilor (%) 9. Fond de salarii recalculat (rd. 8) 107.8 2780 -43 2791 -54 - 96. 8 + rd. 4 × rd. ModificarH UHODWLY (rd. 1 – rd. 5 × rd. 1 – rd. 9) 11.

. FD HIHFW DO FX LQIOD LD V ILH UHSDUWL]DW FRUHFWHD] VDODULD LORU Pentru cazul B: 'DF E QFLL UHODWLY QX VXQW FRQGL LL YD YD IL IL WRW OD VXSRUWDW RELHFWLYH GHRVHELWH IRQGXOXL VXEXQLW GH LOH VXPD VROLFLWDW LDU úL QX GH QLYHOXO UHFDOFXODW FDUH GHS úLUHD -au realizat ILH R SURJUDPXO GH SURGXF LH VWDELOLW 1RW SUREOHP WUHEXLH V : &RQVLGHU XUP UHDVF P F GRDU UHFDOFXODUHD IRQGXOXL GH VDODULL WUHEXLH V LL FKLDU GDF UHDOL]DUHD VH VROLFLW FRQGL LLORU VWDELOLWH FX H[FOXVLY D XQLW XQ vPSUXPXW EDQFD GHELWRUXO pentru rambursarea creditelor la termenul stabilit.

în special în XQLW LOH GH GH FRQVWUXF LL YROXPXO GH VH UHIHU OD VWDELOLUHD úL úHILORU GUHSWXULORU DO GH HFKLSH LQGLYLGXDOH WLPSXOXL PDLúWULORU vQ úL IXQF LH (YLGHQW OXFU UL GLUHFW H[HFXWDWH UHYLQH LPSOLFLW OXFUDW U VSXQGHUHD FRQGXF WRULORU GH úDQWLHUH SHQWUX PRGXO vQ FDUH VH HIHFWXHD] 'LVSHUVDUHD vQ WHULWRULX D RELHFWLYHORU GH FRQVWUXF LH vQJUHXQHD] ILQDQFLDUH D ILUPHL 'H DFHHD HVWH QHFHVDU V SULYHúWH OkQJ RELHFWLY VLWXD LHL ÌQ XWLODMHOH RELHFWLY DFHODúL FRQWH[W VH vQVFULH FRQVWUXF LL D VWDGLXOXL SXQH vQ GH H[HPSOX GH FKHOWXLHOLOH SHQWUX IL]LF úL VH IRORVHDVF SRQWDMHOH H[HUFLWDUHD LL XQXL FRQWURO GLUHFW OD WRDWH SXQFWHOH GH OXFUX GH F WUH FRQGXF WRULL DFWLYLW DQXPLWH FRUHOD LL XQHL OXFU UL SH GDF OD XQ GH FDWHJRULL GLQWUH GLIHUL L LQGLFDWRUL SHQWUX D SXWHD GHSLVWD HYHQWXDOHOH DEDWHUL vQ FHHD FH VXSUDHYDOXDUHD XQRU GUHSWXUL $VWIHO H[HFXWDUHD LPSOLF VH F úL XQ FRQVXP GH PDWHULDOH vQWUH GH FRQVWUXF LL FRQVWDW GLVFUHSDQ H R DQDOL] PDQRSHU  'HFL DFHVWH FKHOWXLHOL vQVHDPQ HVWH QHFHVDU vQ GHWDOLX SHQWUX FODULILFDUHD XUP ULUHD HYROX LHL FKLULHL SHQWUX WXUQ.Un alt aspect al autocontrolului fondului de salarii.

10 Analiza cheltuielilor cu dobânzile 3HQWUX ILQDQ DUHD DFWLYLW DSHOD úL OD vPSUXPXWXUL LL GH SURGXF LH úL LQYHVWL LL XQLW SXUW WRDUH GH GREkQ]L LQVWDQ  DIHFWHD] LOH SRW GDF EDQFDUH . vQ IXQF LXQH FX V (YROX LD OD XQ vQ OD úDSH D úL PRUWDUH FDUH OXDUHD FRQGXF GH PDFDUDOH EHWRDQH FRQVLGHUDUH FRQFOX]LD F DF LRQH]H H[HFX LH DQXPLWH OXFU ULORU DFHVWRU cheltuieli poaWH SULQ HYLGHQ HOHPHQWH PDQRSHUD vQUHJLVWUDW LQWHUPHGLXO QX VH MXVWLILF vQ WRWDOLWDWH LL WUHEXLH V GH VSHFLDOLWDWH ÌQ LSRWH]D F DSDU DVHPHQHD VLWXD LL FRQGXFHUHD XQLW RUJDQLVPHORU LQWHUQH pentru UHFXSHUDUHD VXPHORU DFRUGDWH QHMXVWLILFDW úL VDQF LRQDUHD vQ FRQIRUPLWDWH FX QRUPHOH vQ YLJRDUH D FHORU YLQRYD L 3.QGLIHUHQW DFHVWHD VH LQFOXG VDX QX vQ FRVWXUL vQ XOWLP SULQ EXJHWXO GH YHQLWXUL GDF UHVSHFWLY GREkQGD DIHUHQW SHQWUX GLVSRQLELOLW GREkQG .

 GH FUHGLWH FDUH VH GLIHUHQ LD] SURILWXO QHW SHULRDG  DO ILUPHL ÌQ SUHYL]LRQDUHD QHFHVDUXOXL GH IRQGXUL SHQWUX R DQXPLW HVWH FD]XO VH VWDELOHúWH úL QHFHVDUXO GH FUHGLWH SULQ DFWH QRUPDWLYH VH SRW SUHYHGHD FDWHJRULL SULQ SURFHQWXO GH GREkQG  vQ DFHODúL WLPS XQ LOH SURSULL S VWUDWH OD EDQF  VH vQFDVHD] procent de SUHYHGHUL ÌQ DQDOL]D FKHOWXLHOLORU FX GREkQ]LOH VH XUP UHúWH HYROX LD DFHVWRUD FRPSDUDWLY FX SHULRDGD DQWHULRDU  SUHFXP úL ID GH .

explicându-VH PRGLILFDUHD ORU SULQ SULVPD IDFWRULORU FDUH OH GHWHUPLQ  Obiectul analizei îl poate FRQVWLWXL DWkW VXPD DEVROXW 6G.

 FkW úL QLYHOXO ORU OD  OHL FLIU GH DIDFHUL &G.

100 unde: Ki = capitalul împrumutat. unde: Sm = soldul mediu al activelor circulante. d = procentul mediu de dobânG  &D QLYHO OD  OHL FLIU DQDOL]HD] FX DMXWRUXO UHOD LHL OD ILQDQ DUHD DFWLYHORU GH DIDFHUL FKHOWXLHOLOH FX GREkQ]LOH VH Cd = 1 Dz ⋅ K ⋅ d T ⋅ 10 unde: T = perioada (360 zile). Dz = YLWH]D GH URWD LH D DFWLYHORU FLUFXODQWH )RUPXOD DQWHULRDU UH]XOW GLQ 0RGLILFDUHD VXPHL DEVROXWH D GREkQ]LL VH H[SOLF ƒ CA ⋅ Dz ⋅ K ⋅ d 100 T ⋅ 1000 CA 2 1 SULQ LQIOXHQ D activelor circulante 1 (Sm1 − Sm 0 )K 0 ⋅ d 0 100 2 . K = FRWD SURFHQWXDO GH SDUWLFLSDUH D FUHGLWXOXL circulante. d = SURFHQWXO PHGLX GH GREkQG 3HQWUX FUHGLWHOH DIHUHQWH SRDWH IL H[SULPDW SULQ UHOD LD  DFWLYLW LL GH H[SORDWDUH VXPD GREkQ]LL Sd = Sm ⋅ K ⋅ d 100 2 . ÌQ SULPXO FD] VH IRORVHúWH PRGHOXO Sd = Ki × d .

 0RGLILFDUHD SURFHQWXOXL GH GREkQG ƒ SRDWH IL H[SOLFDW SULQ VFKLPE UL vQ VWUXFWXUD FUHGLWHORU GDF SURFHQWXO HVWH GLIHUHQ LDW SULQ UHJOHPHQW UL OHJDOH ƒ astfel. Cota de participare a creditului 1 ⋅ Dz1 (K 1 − K 0 )⋅ d 0 T ⋅ 10 1 ⋅ Dz1 ⋅ K 1 (d1 − d 0 ) T ⋅ 10 0RGHOXO SUH]HQWDW SXQH vQ HYLGHQ DUH DFFHOHUDUHD YLWH]HL GH URWD LH vQ LPSRUWDQ D GHRVHELW HIHFWXOXL SH SH FDUH R FDUH GLPLQXDUHD -l are FRQWUDFWDUHD GH vPSUXPXWXUL PDL DOHV vQ FRQGL LLOH vQ FDUH GREkQGD DUH XQ nivel ridicat. . SULQ LQWHUPHGLXO IDFWRULORU GREkQG &D QLYHO PHGLX OD  OHL SURGXF LH FKHOWXLHOLOH FX GREkQ]LOH VH DQDOL]HD]  9LWH]D GH URWD LH D DFWLYHORU FLUFXODQWH  3URFHQWXO PHGLX GH GREkQG 1 (Dz1 − Dz 0 )⋅ K 0 ⋅ d 0 T ⋅ 10 2.ƒ cotei de participare a creditului 1 Sm1 (K 1 − K 0 )d 0 100 2 SURFHQWXOXL PHGLX GH GREkQG ƒ 1 100 2  XUPDUHD 0DMRUDUHD FUHúWHULL Sm1 ⋅ K 1 (d1 − d 0 ) Care este semniILFD LD LQIOXHQ HORU UHVSHFWLYH? DFWLYHORU FLUFXODQWH vQ HVWH MXVWLILFDW QXPDL YLWH]HL úL GDF GH GH HVWH SURGXF LHL FRQGL LLOH GH PHQ LQHULL URWD LH FRWD GH SUHY ]XW  ÌQ FD] FRQWUDU vQVHDPQ vPSUXPXWXUL VXSOLPHQWDUH R LPRELOL]DUH GH IRQGXUL úL vQ FRQVHFLQ GREkQG PDMRUDW SXUW WRDUH participare a creditului. schimbarea proFHQWXOXL GH inclusiv indexarea acesteia.

FDWHJRULLOH GH FKHOWXLHOL DUWLFROH GH FDOFXOD LH HOHPHQWH SULPDUH. sau din anul precedent).3. analiza costului pe produs constituie etapa de început care precede punerea în aplicare a P VXULORU WHKQLFR-RUJDQL]DWRULFH PHQLWH V FRQGXF OD economisirea resurselor consumate. normat. 2UJDQL]DUHD úL GHVI úXUDUHD SUDFWLFLL GH DQDOL] D FRVWXULORU SH SURGXVH HVWH FRQGL LRQDW GH PRGXO GH RUJDQL]DUH D HYLGHQ HL FKHOWX ielilor GH XQ GH SURGXF LH úL FDOFXO DO SUH XOXL GH FRVW SUHFXP úL GH FDUDFWHUXO SURGXF LHL úL JUDGXO GH FRPSOH[LWDWH DO DFHVWXLD $QDOL]D FRVWXOXL SH SURGXV XUP UHúWH DEDWHUHD DFHVWXLD ID anumit criteriu (costul planificat.11 Analiza costului pe produse ÌQFDGUDUHD vQ DF LXQHD DPSO GH VSRULUH FRQWLQX D UHQWDELOLW Li.

care pot fL 2 LPSRUWDQ FRQWLQX D ILDELOLW GHRVHELW R SUH]LQW LGHQWLILFDUHD UH]HUYHORU H[LVWHQWH LULL FDOLW SH LL SURGXVXOXL LPSOLF 'H úL PRELOL]DWH vQ SURFHVXO GH H[HFX LH D SURGXVXOXL SHQWUX UHGXFHUHD D FRVWXOXL úL PHQ LQHULL VDX FKLDU vPEXQ W LL DFHVWXLD PXQFLL GH DQDOL] FDUH VDX D 2UJDQL]DUHD FRVWXULORU D IL SURGXVH SDUFXUJHUHD XUP WRDUH lor etape: SURGXVHORU XUPHD] VXSXVH DQDOL]HL a) 6WDELOLUHD FRVWXULOH UHJXO  VXQW FHUFHWDWH FX SULRULWDWH SURGXVHOH OD FDUH V DX GHS úLW - DQWHFDOFXODWH QRUPDWH $FHDVWD QX D H[FOXGH produsele la care s-DX H[SHULHQ D SR]LWLY  RE LQXW HFRQRPLL SHQWUX JHQHUDOL] a b) ([SOLFDUHD PRGLILF ULL FRVWXOXL SH ILHFDUH SURGXV SULQ FRQWULEX LD DEVROXW úL SURFHQWXDO D ILHF UHL SULVPD OD categoriilor de cheltuieli (articole sau elemente). materialele directe (∆FKP. SH VHDPD F URUD V DX SURGXV PRGLILF UL SUHFXP úL IDFWRULL FDUH DX GHWHUPLQDW DEDWHULOH respective. stabilindu-se FDWHJRULL PRGLILFDUHD WRWDO D FRVWXOXL SH SURGXV  $VWIHO PRGLILFDUHD FKHOWXLHOLORU SULQ FX c) AnalL]D HOHPHQWHORU GH FKHOWXLHOL SULQ SULVPD IDFWRULORU GLUHF L úL LQGLUHF L materiile prime.

QIOXHQ D FRQVXPXULORU VSHFLILFH FV. VH H[SOLF  .

GH LQIOXHQ (cs1 − cs 0 )p ′0 2 .QIOXHQ D SUH XOXL PDWHULDOHORU S.

′ − p′ cs1 (p1 0) .

Cheltuielile cu salariile directe sunt dependente de timpul de FRQVXPDW SH XQLWDWH GH SURGXV W.

∆FKU VH H[SOLF SULQ LQIOXHQ D ƒ timpXOXL GH PXQF Chs 0 (t 1 − t 0 )sh 0 sau − Chs 0 Iw unde: t0 . Deci.GHQWLILFDUHD XQRU QRL UH]HUYH GH UHGXFHUH D FRVWXULORU WUHEXLH I FXW FX SRQGHUHD GLIHULWHORU FDWHJRULL GH FKHOWXLHOL úL GH GHSHQGHQ D DEVROXW . fiind reparWL]DWH SH ED] GH FKHL GH reparti LH VH YRU DQDOL]D SULQ SULVPD PRGLILF ULL PXQF ƒ YROXPXOXL UHOD LHL SURGXF LHL LQIOXHQ D F UXLD VH GHWHUPLQ SH ED]D Chi 0 − Chi 0 Iq q unde: Iq = 1 q0 ƒ sumei absolute a cheltuielilor indirecte: Chi 0 Chi1 − Iq UHOD LLOH FRVWXO DQWHFDOFXODW VH YD vQORFXL FX QLYHOXO QRUPDW vQ OHJ WXU ORU ID QHFHVDU 1RW  ÌQ FD]XO FkQG FRPSDUD LD VH IDFH FX FRVWXO QRUPDW vQ WRDWH . úL salariul mediu pe unitate de timp (sh).Z LQGLFHOH SURGXFWLYLW LL PXQFLL HVWH FDOFXODW SH ED]D UHOD LHL t1 ƒ salariul mediu orar Chs 0 t 1 (sh 1 − sh 0 ) sau Chs1 − Iw Cheltuielile indirecte (chi).

D SUREOHPD LQIOXHQ HL FDSDFLW LL. PDWHULL SULPH VDODULL GLUHFWH HVWH D WXWXURU FDWHJRULLORU GH FRQVXPXUL ÌQ FDUH vQ JHQHUDO VXQW YDULDELOH SH LQGLUHFWH VHDPD GH YROXPXO SURGXF LHL $VWIHO SHQWUX FKHOWXLHOLOH IL[H SH XQLWDWH GH R DQDOL] WHKQLFR HFRQRPLF SURGXV GHFL YDULDELOH vQ VXP - ceea ce prLYHúWH HYLGHQW WUHEXLH FKHOWXLHOLOH V VH LQ XQLWDWH GH SURGXV SRW IL PLFúRUDWH SULQ RSWLPL]DUHD YROXPXOXL GH SURGXF LH GH H[LVWHQ D UHVXUVHORU PDWHULDOH FDSDFLWDWHD GH SURGXF LH úL SRVLELOLW YDULD LHL YROXPXOXL GH DFWLYLWDWH LOH GH ÌQ WHRULD úL SUDFWLFD HFRQRPLF  SRDWH IL SXV JUDG GH IRORVLUH desfacere).

DVXSUD .

cost pe unitate lei (4 : 1) = 27500 lei. cheltuieli variabile (20000 × 4000) = 80000 mii lei. 5. volumul D FDSDFLW GH DFWLYLWDWH FDUH DVLJXU R IRORVLUH UD LRQDO –  EXF L 2. 3HQWUX VLWXD LH D vQ HOHJH QRUPDO DFHVW PHFDQLVP VH DUH vQ YHGHUH XUP WRDUHD 1. cheltuieli totale (2 + 3) = 110000 mii lei. 6H SUHVXSXQH F  GDWRULW UHGXFHULL FHUHULL VH PLFúRUHD] YD IL YROXPXO GH DFWLYLWDWH OD  EXF ÌQ DFHVWH FRQGL LL FRVWXO SH EXFDW LL GH SURGXF LH.costului unitar. 3. 4. cheltuieli fixe – 30000 mii lei.

20000 + ÌQ FRQVHFLQ 30000 = 28571 lei 3500  HIHFWXO VF GHULL YROXPXOXL GH DFWLYLW ate este 28571 – 27500 = 1071 lei 'DF SUH XO GH YkQ]DUH HVWH HVWLPDW OD  OHL UH]XOWDWXO VFRQWDW este: a) vQ FD]XO DFWLYLW LL QRUPDOH (50000 – 27500) 4000 = 90000 mii lei b) vQ FD]XO VXEDFWLYLW LL (50000 – 28571) 3500 = 75002 mii lei c) efHFWXO VXEDFWLYLW LL E – a) = -14998 mii lei 3. Într-R DVHPHQHD VLWXD LH VH DIO FRQVLGHU úL FKHOWXLHOLOH DIHUHQWH SURGXF LHL DEVROXW QHFHVDU XQ FRVW DQWHFDOFXODW SODQLILFDW SURJUDPDW FDUH YD IL VLPEROL]DW WUHEXLH V ILH OXDWH vQ FRQVLGHUDUH HYROX LD QRLOH FRQGL LL GH vQ FDUH VH în continuare cu Cp). . sistemul de impozitare). întrucât: ¾ GHVI úRDU DFWLYLWDWHD SUH XULORU FXPS UDUH a salariilor.12 Analiza costului produselor comparabile Produsele comparabile sunt acele produse care s-au fabricat în cadrul XQLW LL úL vQ SHULRDGD DQWHULRDU HYLGHQ LD] XQRU IHQRPHQH SHQWUX FDUH FHOHL SHQWUX FDUH VH IDFH DQDOL]D 7HRULD úL WRW PDL úL vQ F SUHJQDQW UDSRUW HVWH FX QHFHVLWDWHD UHDOL] ULOH XUP ULULL SHULRDGHL V VH practica eFRQRPLF HYROX LHL FRPSDUDELOH VWDELOHDVF HFRQRPLFH VH precedente.

3HQWUX HYROX LD DIHUHQWH SURGXVHORU 0 FRPSDUDELOH IRORVL PRGLILFDUHD DEVROXW 0. ¾ LPSXQH XQ FRQWURO PRGXOXL VH SURJUDPHOH VWDELOLWH FRVWXULORU SHQWUX SHULRDGD JHVWLXQH considerare.¾ HVWH VH QHFHVDU V VH VWDELOHDVF DVXSUD ED]D GH FRQWURO vQ GH FDUH D FKHOWXLHOLORU UHDOL]HD] OXDW VH vQ YD pe centre generatoare.

úL SURFHQWXDO .

D FRVWXOXL FDUH DUH XQ QLYHO SUHY ]XW S.

úL XQXO UHDOL]DW .

pentru un produs: Mp = cp – c0 în care: c0 = precedente M1 = c1 – c0 c p − c0  cp  100 Mp% = 100 sau  1 −  c c0 0    c1  c − c0 − 1 M1 % = 1 100 sau   100 c0  c0  'DF UH]XOWDWXO DUH VHPQXO PLQXV -. Astfel.

 vQVHDPQ DEVROXW VHPQLILF VDX SURFHQWXDO .

ID R PDMRUDUH GLQ WDEHOXO  UH]XOW VLWXD LL GLIHULWH F costul perioadei R UHGXFHUH D FRVWXOXL HVWH VHPQXO .

GH DQXO SUHFHGHQW LDU GDF Pe baza daWHORU Astfel: produsul A: s-D FHOH WUHL SURGXVH IRORVLWH SHQWUX H[HPSOLILFDUH SUH]LQW SUHY ]XW R PDMRUDUH D FRVWXOXL ID ]XW R UHGXFHUH UHDOL]DW GH DQXO SUHFHGHQW úL V -a UHDOL]DW R FUHúWHUH PDL PDUH produsul B: s-D SUHY produsul C: s-D SUHY GH DFHHD SUHY ]XW SUHY ]XW ¾ ¾ vQWU R SURSRU LH PDL PDUH - ]XW R UHGXFHUH úL V D UHDOL]DW R FUHúWHUH D FRVWXOXL - ÌQ WRDWH FD]XULOH PRGLILFDUHD DEVROXW HVWH GHWHUPLQDW F1 úL SURFHQWXDO .

Astfel. c1 − c p c0  100 . UHDOL]DW ID GH YDULD LD FRVWXOXL HIHFWLY ID GH FHO PRGLILFDUHD DEVROXW PRGLILFDUHD SURFHQWXDO – cp . pentru produsul A: ƒ PRGLILFDUHD DEVROXW – 1250 = +1900 lei c1 – cp = 71900 – 70000 = +1900 lei .

\]. crt .ƒ PRGLILFDUHD SURFHQWXDO c1 − c p 71900 − 70000 = 100 = +2.76% c0 68750 Modificare Cost pe unitate de produs (lei Nr.

^Q_#` a.

b (lei) Tabelul 3.19 c _#d8e f e g\hiLj8h _#gik.

b a©\` (%) j6hlga8hik.

b Produs j8higid8ik.

58 -8.20 V ILH VWD  c1    c − 1 100  0  +4. lei .19 +1.58 1 2 3 A B C 'LQ +1250 -7140 -9488 HVWH +3150 -9250 +12512 QHFHVDU bilit efectul SHQWUX D IL PRGLILF ULL SURGXF LH FRPSDUDELO  corelat cu venitul aferent acesteia.82 -6. lei FRVW SUHY ]XW ƒ Σq1cp = 26034 mil. (c0) 68750 113000 789488 SXQFW GH FRVWXULORU j6him n¤a©b (cp) 70000 105860 780000 YHGHUH SHQWUX j6him n¦a©b (cp –c0) op qr stu realizat (c1-c0) realizat realizat (c1) 71900 103750 802000 SUDFWLF vQWUHDJD  cp     c − 1100  0  +1. atât în faza de elaborare a bugetului de YHQLWXUL úL FKHOWXLHOL FkW úL FHD GH H[HFX LH Deci: ∑ M p = ∑ q p cp − c0 ∑ M1 = ∑ q1 (c1 − c 0 ) ( ) 3H ED]D  ∑ q pc p  − 1100 Mp % =     ∑ q pc0   ∑ q1c1  M1 % =  100  ∑ q c − 1 1 0   FRVWXULORU SH SURGXVH GLQ WDEHOXO  vQ úL D FDQWLW LL SUHY ]XWH úL UHDOL]DWH VH VWDELOHVF XUP WRDUHOH GDWH VLQWHWLFH  3URGXF LD FRPSDUDELO ƒ SUHY ]XW  H[SULPDW cost din anul precedent: Σqpc0 = 25500 mil. lei H[SULPDW vQ  3URGXF LD FRPSDUDELO  UHDOL]DW ƒ costul din anul precedent: Σq1c0 = 26430 mil.32 -1.b Pr. lei FRVW SUHY ]XW ƒ Σqpcp = 25810 mil.

lei ƒ modificarea procHQWXDO UHDOL]DW  26266  Mp% =  − 1100 = −0. lei SUHY ]XW SUHY ]XW ƒ PRGLILFDUHD SURFHQWXDO ΣM1 = 26266 – 26430 = -164 mil. lei.ƒ cost realizat: Σq1c1 = 26266 mil. lei PRGLILFDUHD DEVROXW 'LQ GDWHOH PHQ LRQDWH UH]XOW  ƒ ΣMp = 25810 – 25500 = +310 mil. Deci: Mp % = M1 % = ULPH PHGLH PRGLILFDUHD SURFHQWXDO GRL IDFWRUL UHVSHFWLY VWUXFWXUD SURGXF LHL J. respectiv –   $FHVWH UH]XOWDWH WUHEXLH V ILH DQDOL]DWH SULQ SULVPD IDFWorilor care le GHWHUPLQ  IDSW FH LPSOLF $QDOL]D PRGLILF R WUDWDUH VHSDUDW ULL SURFHQWXDOH D ORU PHGLL D FRVWXOXL SURGXVHORU SH HVWH HIHFWXO D ƒ PRGLILFDUHD DEVROXW  25810  Mp % =  − 1100 = +1.62%  26430  ÌQ VLWXD LD GDW  V-D SUHY ]XW R FUHúWHUH D FRVWXULORU FX  PLO OHL UHVSHFWLY   úL V-a realizat o reducere de –164 mil.22%  25500  UHDOL]DW comparabile )LLQG R P fiecare produs (m%).

∑ 100 g1 ⋅ m1 % 100 iar 3HQWUX D SXWHD VWDELOL LQIOXHQ D VWUXFWXULL HVWH QHFHVDU PRGLILF ULL SURFHQWXDOH vQ IXQF LH GH VWUXFWXUD HIHFWLY D UHFDOFXODUHD SURGXF LHL úL moGLILFDUHD SURFHQWXDO ′ M %= FHHD FH HFKLYDOHD] ∑ g1 ⋅ mp % 100 SH SURGXVH SUHY ]XW  UHVSHFWLY FX  ∑ q1c p  26034   100 =  − 1 − 1100 = −1.50%   ∑q c   26430  1 0   . úL PRGLILFDUHD SURFHQWXDO ∑ gp ⋅ mp % .

se ascund rezultate negative.50) = +0.QIOXHQ D FRVWXOXL ∑ q1c1 − ∑ q1c p = 26266 − 26034 = +232 mil.50 – 1.88% SURGXVHORU FRPSDUDELOH OD UH]XOW R UHGXFHUH D VH VWUXFWXULL SURGXF LHL QLYHOXO SURGXVHORU R FUHúWHUH D FRVWXULORU 'HFL vQ VSDWHOH XQXL UH]XOWDW DSDUHQW pozitiv.ÌQ FRQVHFLQ ∆ M % = −0.QIOXHQ D VWUXFWXULL ƒ ƒ IQIOXHQ D YROXPXOXL SURGXF LHL q1c 0 (∑ q1c p − ∑ q1c 0 )− ∑ q (∑ q p c p − ∑ q p c 0 )= c ∑ p 0 (26034 − 26430) − (+ 321) = −717 mil. lei FDUH FRPSDUDELOH ÌQ DFWLYLWDWHD SUDFWLF  WUHEXLH V D ÌQ FD]XO PRGLILF ULL DEVROXWH VWUXFWXUD SURGXF LHL FRQVWLWXLH IDFWRUXO FRQGXV vQ ILQDO OD UHDOL]DUHD HFRQRPLLORU FX VH LGHQWLILFH FRQGL LLOH vQ FDUH VDWLVIDFHUHD FDX]HOH REOLJD LLORU DIHUHQWH SURGXF LHL s-a modificat structuUD LGHQWLILF SURGXVHOH DVXPDWH SULQ FRQWUDFWH úL UHDOL]DUHD YHQLWXULORU SUHY ]XWH 'H DVHPHQHD VH GHWHUPLQDW vQ YHGHUHD IRUPXO ULL P VXULORU FDUH VH LPSXQ SHULRDGD XUP WRDUH OD FDUH DX FUHVFXW FRVWXULOH vQ FRUHOD LH GLUHFW FDUH OH-au a fi luate pentru . FD IDFWRU LQIOXHQ DW ÌQ FDGUXO PRGLILF ULL DEVROXWH LQWHUYLQH úL YROXPXO SURGXF LHL PRGLILFDUHD DEVROXW FRVWXULORU GLPHQVLRQDO GH YROXPXO SURGXF LHL VWUXFWXUD DFHVWHLD úL FRVWXO SH SURGXVH ÌQ exemplul dat: ∆M = -164 – (+310) = -474 mil.22 ) = −1. $QDOL]D PRGLILF ULL &D DEVROXWH DWDUH D FRVWXULORU DIHUHQWH D SURGXF LHL HVWH comparabile. lei din care: ∑ q1c0 (∑ q pcp − ∑ q pc0 )− (∑ q pcp − ∑ q pc0 )= ∑ q pc0 = 26430 (25810 − 25500)− (25810 − 25500) = +321 − (+310) = +11 mil.22 = -2.84%  din care: LQIOXHQ D VWUXFWXULL 'DF FRVWXULORU vQUHJLVWUHD] vQ FD LQIOXHQ D FRVWXULORU SH SURGX DQVDPEOXO HIHFW DO –1. lei ƒ .72% se –0.62 − (+ 1. lei 25500 .62 –(-1.

s-D DYXW vQ YHGHUH XUP − M1 % − M p % = − − ∑ M1 − ∑ M p = − ( ) WRDUHD VLWXD LH V D $FHDVWD FRVWXOXL vQVHDPQ ID GH F DQXO - SUHY ]XW úL V R FUHúWHUH D SUHFHGHQW DEVROXW UHGXFHUH DWkW vQ VXP -a realizat o  FkW úL procentual. D FRVWXULORU 3RW IL vQWkOQLWH úL DOWH FD]XUL FXP DU IL M1 % − M p % = + ∑ M1 − ∑ M p = + M1 % − M p % = + ∑ M1 − ∑ M p = − 5H]XOW F V D - SUHY ]XW R FUHúWHUH DIHUHQWH SURGXF LHL FRPSDUDELO  FDUH V -a realizat într-R SURSRU LH PDL PDUH Prevederile sunt similare cazului anterior. dar s-D SURGXF LHL QHIDYRUDELO FDUH D UHDOL]DW R FUHúWHUH D DQLKLODW LQIOXHQ D D VWUXFWXULL úL FRVWXOXL FRQVWUXF LL VH XWLOL]HD] DFHHDúL În ca]XO vQWUHSULQGHULORU GH PHWRGRORJLH FX GHRVHELUHD F GLQ SHULRDGD SUHFHGHQW VH DUH vQ YHGHUH vQWUHDJD SURGXF LH LDU FRVWXO HVWH vQORFXLW FX costul de deviz.În exemplul dat. care 1HUHDOL]DUHD RE LQHULL se vQ XQHL UHDOL]HD] QXPDL SURFHQWXDO GDWRUHD] SURGXF LL VXE FHD SUHY ]XW  6LPLODU VLWXD LHL SUHFHGHQWH vQ FHHD FH SULYHúWH prevederile. cu GHRVHELUHD F SUHY ]XWH vQ P ULPL DEVROXWH FUHúWHUHD D QHUHDOL] ULL SURGXF LHL IRVW PDL PLF  GDWRULW − M1 % − M p % = − − ∑ M1 − ∑ M p = + − M1 % − M p % = − − S-D SUHY ]XW realizat într-R S-D Se VXP SUHY ]XW R FUHúWHUH GH FRVWXUL GDU V -a SURSRU LH PDL PLF vQ FRQGL LLOH GHS úLULL SURGXF LHL SUHY ]XWH R UHGXFHUH D FRVWXULORU úL V -a ∑ M1 − ∑ M p = − UHDOL]DW vQ SURSRU LH PDL PDUH M1 % − M p % = − − ∑ M1 % − ∑ M p % = + M1 % − M p % = + − ∑ M1 − ∑ M p = − ( ) prevede DEVROXW reducerea VH costului. .

care pot servi ca orientare în decizii privind folosirea LL GH SURGXF LH úL vQ FHOHODOWH XQLW &RVWXO PDUJLQDO GXS FXP VH úWLH HVWH FRVWXO XQHL XQLW L s.3. Nivelul costului marginal comparat cu cel mediu (deci al întregului volum al produsului) permite aprecierea punctului în care întreprinderea (cu OXDUHD vQ FRQVLGHUDUH D vQF UF ULL FDSDFLW LL.13 Analiza costului marginal ÌQ XQLW FDSDFLW LOH GLQ VHFWRUXO SULPDU VH UHFRPDQG L IRORVLUHD vQ DQDOL] úL D costurilor marginale.

GH vQF UFDUH D FDSDFLW PDL PDUH D FRVWXOXL PDUJLQDO GH FRVWXO PHGLX úL HFKLYDOHD] Acceptarea zonei de degresie (când ambele costuri scad) sau zonei GH SURJUHVLH FkQG FRVWXO PDUJLQDO GHS úHúWH FRVWXO PHGLX. vúL GHVI úRDU LL LQGLF DFWLYLWDWHD FX DSURSLHUHD FHD FX HFKLOLEUXO DGL LRQDOH GH SURGX costurile cele mai mici. Un DVHPHQHD JUDG relativ.

1 2 3 4 5 6 Indicatori 3URGXF LD WRWDO &KHOWXLHOL vQ WRQH. crt. 3HQWUX H[HPSOLILFDUH VH IRORVHVF XUP WRDUHOH GDWH Tabelul 3.20 Nr. VH MXVWLILF numai pe baza altor variabile ale deciziei.

GH SURGXF LH PLO WRWDOH P0 150000 75000 500 540 40 6000 P1 200000 103000 515 540 25 5000 lei) &RVW PHGLX PLL OHLWRQ .

3UH GH YkQ]DUH PLL OHL.

potrivit literaturii de specialitate3 VH RE LQH SH ED]D UHOD LHL Ch1 − Ch 0 103000 − 75000 = = 560 mii lei WRQ q1 − q 0 200000 − 150000 Comparativ 3 FX FRVWXO PHGLX SUHY ]XW FRVWXO PDUJLQDO HVWH PDL *K &kUVWHD & 2SUHD &DOFXOD LD FRVWXULORU ('3 %XFXUHúWL SDJ  . Profitul unitar (mii lei) Profitul total (mil. lei) 5H]XOW F  ID GH ED]D GH FRPSDUD LH V-D vQUHJLVWUDW R GHS úLUH D costului mediu cu 15 mii lHL (YLGHQW H[SOLFD LD R FRQVWLWXLH VSRULUHD cheltuielilor totale într-XQ ULWP PDL PDUH GHFkW FHO DO YROXPXOXL SURGXF LHL Costul marginal (CM).

ceea ce s-a reflectat în mod negativ atât asupra profitului unitar cât úL WRWDO GHFL vQ FD]XO GH ID RELHFWLYXO SULRULWDr l-D FRQVWLWXLW RE LQHUHD XQHL SURGXF LL VXSOLPHQWDUH.PDUH IDSW FH D GHWHUPLQDW R FUHúWHUH D FRVWXOXL OHLWRQ mediu efectiv cu 15 mii .

x . $F LXQHD GH UHGXFHUH D FRVWXULORU WUHEXLH vQFDGUDW PHWRGRORJLH SHQWUX D L VH DVLJXUD ULJRDUHD úWLLQ LILF LPSXV vQWU R DQXPLW - GH VHPQLILFD LD economico-VRFLDO D HFRQRPLVLULL WXWXURU FDWHJRULLORU GH UHVXUVH L GH DF LXQH ÌQ DFHVW VHQV SRW H[LVWD XUP WRDUHOH PRGDOLW  ÌQ FRQGL LLOH XQXL SUH R UHQWDELOLWDWH SURSXV GH Yk nzare dat VH VWDELOHúWH GUHSW RELHFWLY D IL UHDOL]DW  IDSW FH LPSXQH GHWHUPLQDUHD QRXOXL nivel al costului pe produs. 3HQWUX DFHDVWD VH SRUQHúWH GH OD UHOD LD p−x = R. $FWLYLWDWHD SUDFWLF GH DQDOL] úL LPSOLFLW GH FRQGXFHUH FHUH VROX LRQDUHD XQRU SUREOHPH FXP DU IL GH H[HPSOX GHWHUPLQDUHD QLYHOXOXL PD[LP vQ FDUH SOXVXO GH SURGXF LH QHFHVLW SHQWUX FD XQLWDWHD V ]HUR DGLF 3HQWUX FD 3 SXQFWXO GH HFKLOLEUX  FRVWXO PDUJLQDO PD[LP HVWH GDW GH UHOD LD FKHOWXLHOL VXSOLPH ntare sporite ILH HJDO FX UHDOL]H]H SURILWXO SUHY ]XW VDX SURILWXO V q1p1 − q 0c 0 200000 × 540 − 150000 × 500 = = 660 mii lei WRQ q1 − q 0 200000 − 150000 'HFL SkQ UHQWDELO GDF 5HDOL]DUHD GHWHUPLQ OD DFHVW QLYHO DO FRVWXOXL LQWHJUDO D SURILWXOXL marginal. întreprinderea este SUHVXSXQH RE LQHUHD UHDOL]HD] SURGXF LD GH  WRQH SUHY ]XW SURGXF LHL VXSOLPHQWDUH FX XQ FRVW LQIHULRU FHOXL VWDELOLW DQWHULRU FRVW FDUH VH q1p1 − (q 0 c 0 + P0 ) 200000 × 540 − ( 150000 × 500 + 6000) = 540 mii lei WRQ = q1 − q 0 200000 − 150000 F  SHQWUX D VH UHDOL]D SURILWXO SUHY ]XW FRVWXO PDUJLQDO ILH LQIHULRU SUH XOXL GH YkQ]DUH R GHRVHELW PD[LP RE LQXW DO V XWLOLWDWH SUDFWLF FKHOWXLHOLORU QX FRQGXF GH OD SH ORFXUL GH SURGXF LH SUHFXP úL SH ED]D UHOD LHL 5H]XOW WUHEXLH V &XQRDúWHUHD DFHVWRU HOHPHQWH SUH]LQW în determinarea unor bugete de cheltuieli XUP ULUHD SURGXF LH PRGXOXL DVWIHO GH vQFDGUDUH SURGXF LD vQ vQFkW QLYHOXO VXSOLPHQWDU intrarea în zona pierderilor.

unde: p = SUH XO GH YkQ]DUH R = rata renWDELOLW LL x = nivelul costului pe produs care va fi notat în continuare cu „c”.rentabilitate 3HQWUX FD QLYHOXO UHQWDELOLW VH HVWLPHD] )D UHOD LD OD  OHLWRQ 400000 leLWRQ 40000 lei 10% LL V ILH PLQLP   FRVWXO SURGXVXOXL GH FRVWXO H[LVWHQW VH SRDWH VWDELOL úL LQGLFHOH FRVWXOXL IRORVLQG  440000  392857 . p 3H ED]D UHOD LHL SUHFHGHQWH x = 1+ R 'DF  GH H[HPSOX XQ SURGXV DUH XUP WRDUHD VLWXD LH .  1 + 0.SUH XO GH YkQ]DUH .12)400000 c0 FHHD FH vQVHDPQ R UHGXFHUH GH   – .beneficiu .FRVW GH SURGXF LH .12  P P 440000 Ic = 1 + R ⋅ 100 = ⋅ 1000 = = 0.9821 (1 + R )c 0 (1 + 0.

79%. ÌQ DVHPHQHD FRQWLQXDUH UHGXFHUH WUHEXLH ùL DLFL SUHFL]DWH SRW IL F LOH SULQ FDUH VH SRDWH FD H[LVW GH UHDOL]D R PDL PXOWH VROX LL H[HPSOX GHWHUPLQDUHD FRWHL GH UHGXFHUH FDUH VH SRDWH RE LQH SH VHDPD FKHOWXLHOLORU FRQYHQ LRQDOH FRQVWDQWH SULQ PDMRUDUHD SURGXF LHL GDF - FDSDFLWDWHD GLVSRQLELO . 'HFL SHQWUX D RE LQH R rentabilitate de 12% se impune o reducere a costului cu 1.

05  UHVWXO  FKHOWXLHOLORU FHOH YDULDELOH.43% − 30  FHHD FH vQVHDPQ F  1. atunci reducerea costului pe  30  seama cheltuielilor fixe va fi de 1. iar Iq = 10%. IRORVLQGX VH UHOD LD - gf 0 − gf 0 . Ig unde: gf0 = ponderea cheltuielilor fixe în costul produsului din perioada de UHIHULQ  Iq = LQGLFHOH SURGXF LHL IL]LFH SRVLELO GH UHDOL]DW $VWIHO GDF JI0 = 30%.

WUHEXLH V DVLJXUH GLIHUHQ D SkQ  IDSW FH LPSXQH DQDOL]D GHWDOLDW OD D ILHF UHL FDWHJRULL GH FKHOWXLHOL .

în cazul FRQVXPXULORU ED] VSHFLILFH WHKQRORJLHL GH IDEULFD LH posibilitate de înlocuire a unor materiale. 3H DFHDVW VH GHWHUPLQ VXPD HFRQRPLLORU OD PDWHULDOHOH GLUHFWH úL PDWHULLOH SULPH (P.ÌQ DFHDVW HWDS  GLUHFW LSRWH]D WUHEXLH V VH DQDOL]H]H FRQVXPXULOH GH PDWHULDOH úL manoper ÌQ vQ YHGHUHD J VLULL VROX LLORU QHFHVDUH SHQWUX vQFDGUDUHD vQ F  UHVWULF LLOH PHQ LRQDWH DQWHULRU QX SHUPLW VSRULUHD UHGXFHUHD VWDELOLW  SURGXF LHL IL]LFH DWXQFL vQWUHDJD UHGXFHUH WUHEXLH V ILH DVLJXUDW QXPDL SH seama cheltuielilRU YDULDELOH &RQVLGHU P F GH UHJXO DFFHQWXO SULQFLSDO trebuie pus tocmai pe aceste cheltuieli care la foarte multe produse din toate UDPXULOH GH LQ R SRQGHUH LPSRUWDQW   1X VH VWDELOHúWH XQ DQXPH QLYHO DO UHQWDELOLW $FHDVW FKHOWXLHOLORU HYROX LD FX LL FL vQ FRQGL LLOH SUH XOXL GH YkQ]DUH VH XUP UHúWH UHDOL]DUHD XQHL UHGXFHUL SRVLELOH D FRVWXOXL PRGDOLWDWH SUHVXSXQH DQDOL]D ILHF UHL FDWHJRULL GH FKHOWXLHOL PDWHULDOHOH GLUHFWH D úL PDWHULLOH SULPH WUHEXLH úL DQDOL]DW HYHQWXDOD stabilindu-se rezervele interne care pot fi mobilizate. Astfel.

'DF H[LVW SRVLELOLW L GH VSRULUH D SURGXF LHL FD OD SUHFHGHQW. 100 3HQWUX FKHOWXLHOLOH FX VDODULLOH GLUHFWH VH DUH vQ YHGHUH FRUHOD LD GLQWUH SULQ WLPSXO FRQVXPDW úL VDODUL ul mediu FX orar. 5HGXFHUHD FRVWXOXL FD HIHFW DO UHVSHFW ULL FRUHOD LHL VH GHWHUPLQ DMXWRUXO UHOD LHL  Is  − 1gr0 . SH XQLWDWH GH SURGXV $SOLFkQG UHOD LD VH RE LQH FRQWULEX LD DFHVWRU FKHOWXLHOL OD UHGXFHUHD FRVWXOXL SURGXFWLYLWDWHD PXQFLL H[SULPDW Em ⋅ gmo1 4 .   Iw  unde: Ir = indicele salariilor directe. Iw = LQGLFHOH SURGXFWLYLW LL PXQFLL gr0 = ponderea cheltuielilor cu salariile directe în costul produsului.

 VH GHWHUPLQ FRQWULEX LD UH]XOWDWHORU FKHOWXLHOLORU RE LQH LQGLUHFWH vQ FD]XO UHGXFHUHD FRVWXOXL costului. 3ULQ vQVXPDUHD VH WRWDOXO UHGXFHULL produsului respectLY úL QRXO QLYHO GH UHQWDELOLWDWH Atât într-XQ FD] FkW úL vQ DOWXO FHOH SUH]HQWDWH FRQVWLWXLH GRDU XQ FDGUX GH DF LXQH XUPkQG FD SULQ UHDOL]DUHD P VXULORU WHKQLFR -organizatorice 4 v¤wyxz©{¤|}~ ~€)‚~¦ƒ „ …©† ~ƒ † ƒ {¤ …"w‡€!„ ~ † † ƒ ~)z † w‡~LˆQ†#w‡€„ ~ † €ƒ ~ƒ ~)}†  ~!„ ~%‰ |{#Š „ …©ƒz# {#}¤…©Š …©ƒ …©† ‹ .

V VH DWLQJ RELHFWLYHOH vQ FDUH SUHFL]DWH SHQWUX R DQXPLW SRWHQ LDO SHULRDG VH YD OD QLYHOXO fiHF UXL SURGXV LDU SULQ FXPXODUH SHQWUX vQWUHDJD SURGXF LH PDUI 0 VXUD DFHDVW UHQWDELOLWDWH IDEULFDW  PDWHULDOL]D GHSLQGH GH QLYHOXO FDOLW LL SURGXF LHL úL GH FRQFRUGDQ D FX FHUHUHD SHQWUX SUH]HQWDWH SRW IL IRUPXODWH U VSXQVXUL OD XQHOH produsele respective. ÌQ ED]D UHOD LLORU SUREOHPH FDUH YL]HD] QLYHOXO UDWHL UHQWDELOLW SHQWUX D VH PHQ LQH HYROX LD SUH XOXL GH YkQ]DUH vQ IXQF LH GH FRVWXUL úL LL $VWIHO GDF QLYHOXO VH DGPLWH R FXQRDúWHUH D FRVWXULORU LL FDUH WUHEXLH V ILH SUH XO GH XQRU IDFWRUL LQGHSHQGHQ L GH vQWUHSULQGHUH.

10) = 462000 lei sau p = 400000 (1 + 0.05 = 462000 lei ÌQ IXQF LH GH HYROX LD UDSRUWXOXL GLQWUH FHUHUH úL RIHUW GHSLQGH UHDOL]DUHD QRXOXL SUH  .10) × 1. UHQWDELOLW FX XQ DQXPLW SURFHQW GDWRULW vânzare ? ÌQ DFHVW VFRS VH IRORVHúWH UHOD LD a) p = c0 (1 + R) UHQWDELOLW UH]XOW LL GH  GLQ FDOFXOXO sau 6H DGPLWH R FUHúWHUH D FRVWXOXL FX  b) p = c´0 (1 + R) ·Ic.  3HQWUX D VH PHQ LQH UDWD  SUH XO GH YkQ]DUH WUHEXLH V ILH GH  OHL DúD FXP c = 400000 × 1.05 = 420000 lei p = 420000 (1 + 0.

mil lei Indicatori Cifra de afaceri Cheltuieli aferente cifrei de afaceri Profit aferent cifrei de afaceri Active de exploatare Active fixe Capital propriu 1XP U GH VDODULD L SHUVRDQH. crt. 6 VWDELOHDVF VH UHDOL]H]H DQDOL]D IDFWRULDO HIHFWHOH DVXSUD VH LQWHUSUHWH]H UH]XOWDWHOH PRGLILF ULL D Ä&KHOWXLHOLORU OD  OHL &$´ SULQFLSDOLORU LQGLFDWRUL .$SOLFD LL úL vQWUHE UL úL economico-finanFLDUL 6 Nr. 1 2 3 4 5 6 7 8 V VH 1.

&KHOWXLHOL OD  OHL FLIU Simbol Σqp Σqc Pr AE MF Kp N C ŒŽ.

3 P1 12700 9900 2800 17400 9200 16500 215 779.  GH DIDFHUL (lei) P0 10800 8600 2200 15500 8900 16000 220 796. Ip = 121%. Ic = 117% unde Ip ‘Q’¦“6‘Q’¤”• –6— • – ˜.5 este indicele costurilor.

ICh = 108% Ch = cheltuieli totale aferente cifrei de afaceri Chv = cheltuieli variabile aferente cifrei IC h v = 109% de afaceri Ä&KHOWXLHOLORU YDULDELOH OD  OHL FLIU FD]XO LQIOXHQ HL FX VHPQXO Ä 3. CF = suma cheltuielilor fixe q = YROXPXO SURGXF LHL YkQGXWH 4. 6 VH GHWHUPLQH LQIOXHQ D VWUXFWXULL GH DIDFHUL´ úL V SURGXF LHL YkQGXWH VH LQWHUSUHWH]H DVXSUD – ”.• ™#’¤š ’›“8‘!’ œ6š œ •• ž¦‘ Ÿ c 2. Nr. $QDOL]D IDFWRULDO de afaceri” (Ca). crt. 6 VH LQWHUSUHWH]H FD]XO ICA = 108% unde ICF = 102% Iq = 107% 6. 6 VH LQWHUSUHWH]H FD]XO ICA = 110% în CA = cifra de afaceri care. 5. Ce este risFXO GH H[SORDWDUH RSHUD LRQDO.

? D Ä&KHOWXLHOLORU FX DPRUWL]DUHD OD  OHL FLIU .mil lei Indicatori Simbol P0 P1 1 2 3 4 5 6 Cifra de afaceri Suma cheltuielilor cu amortizarea Valoarea medie a mijloacelor fixe categorii de active fixe (%) Cheltuieli cu amortizarea la 1000 lei CA (lei) ¡"¢ — ž"£G’˜.

œ¥™¦— œ6‘!ž›’#¬Q’#™¦— • ¯ žy°²±´³•G™ ¢ — ’#š ’µ˜8’ªž¦£ ¢ ‘ — • ”.• ’žž¦£ ¢ ‘ — • ” ‘Q• •¥¤ ¦¨§ ¢ — ž©£’#˜8• ’ª˜8’›ž¦£ ¢ ‘ — • ”©ž¦‘Q’y‘!’#™ž¤š ™œ¥š ž¦— « –­¬ œ8– ™ • ’›˜8’ ®¡" — ‘.

75 35 .2 10.ž¦‘Q’y“ ’ CA A MF ca carec Ca 10500 420 4200 10 40 11400 399 3562.5 11.

78 34 37.5 15 506.7. crt. $QDOL]D IDFWRULDO D Ä&KHOWXLHOLORU FX GREkQ]LOH OD  OHL &$´ . 6 VH LQWHUSUHWH]H FD]XO ICA = 112% unde W a SURGXFWLYLWDWHD DQXDO I Wa = 109% Sa = salariul mediu anual I Sa = 107% .25 30 40 202. 1 2 3 4 5 6 7 Indicatori Cifra de afaceri Active circulante Simbol CA AC Dz Ki K d Sd P0 40500 1687.11 14 581.QWHUSUHWDUH HFRQRPLF  D PXQFLL 8.17 9LWH]D GH URWD LH D DFWLYHORU FLUFXODQWH ]LOH.mil lei Nr.5 P1 44000 1711.5 218.

$QDOL]D úL SURFHQWXDO . Valoarea creditului împrumutat Ponderea creditelor în total active circulante (%) Procentul (rata) mediu al dobânzii (%) Cheltuieli cu dobânzile ¶Ž·8¸ ¹ T = 360 zile 9. 6 VH LQWHUSUHWH]H FD]XO ICA = 108% în care I Ch v = 109% ICh = 107% I Ch d = 101% IFs = 109% IWa = 105% PRGLILFDUH DEVROXW Ch = suma cheltuielilor totale Chd = suma cheltuielilor cu dobânzile Chv = suma cheltuielilor variabile Fs = fondul de salarii :D SURGXFWLYLWDWHD PHGLH DQXDO CA = cifra de afaceri SURGXF LHL PDUI FRPSDUDELO 10.

 . 1 2 3 Indicatori 3URGXF LD 3URGXF LD PDUI PDUI FRPSDUDELO FRPSDUDELO HYDOXDW HYDOXDW vQ vQ Simbol Σqc Σqc0 Σq1cp Programat 7500 7600 - Realizat 8200 8450 8380 costurile perioadei curente costurile perioadei precedente Volumul efectiv DO SURGXF LHL FRPSDUDELOH H[SULPDWH vQ FRVWXUL SUHY ]XWH PDUI . crt.QWHUSUHWDUH HFRQRPLF  FRVWXULORU DIHUHQWH mil lei Nr.

Sign up to vote on this title
UsefulNot useful