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LUCRARE PRACTICA
Elev :
Clasa : XII - D
FACTORII DE PRODUCTIE
Transa bancara
S2 = C ( 1+d`)
C = (10:100) x 500000
C = 50000 ron
S2 = 50000 x [ 1+ (15:100)]
S2 = 50000 x 1,32
S2 = 66000
66000 : 24 = 2750 ron/luna
CAPITALUL
Capitalul Fix (Kf)
Nr.
Crt.
1
2
3
4
5
6
7
8
Cantitate
Pret/buc.
Cladire
Teren
Cuptor paine
Malaxor
Mobilier metalic
Calculator
Casa marcaj
Autoturism
TOTAL
215m
250m
2
3
5
1
1
2
1500 ron
100 ron
10000 ron
4000 ron
600 ron
1000 ron
500 ron
30000 ron
-2-
Valoare
finala
322500 ron
25000 ron
20000 ron
12000 ron
3000 ron
1000 ron
500 ron
60000 ron
444000 ron
Cantitate
Faina
Sare
Drojdie
Energie electrica
Butelie gaz
Apa
Combustibil
TOTAL
12000 kg
360 kg
300 kg
1000 Kwh
20
50 m
200 l
Pret/buc.
1.2 ron
0.70 ron
11 ron
50 ron
4.5 ron
Valoare
finala
14400 ron
252 ron
3300 ron
348 ron
1000 ron
250 ron
900 ron
20450 ron
MUNCA
Salarii indirecte (Si)
Nr.
Crt.
1
2
Profesie
Cantitate
Salariu
Director
Contabil
TOTAL
1
1
2000 ron
Profesie
Cantitate
Salariu
Brutar
Ajutor Brutar
Sofer
TOTAL
2
2
2
1100 ron
900 ron
800 ron
Cheltuieli
Cantitate
Pret
Transa Bancara
Firma publicitate
Abonamente (tel.
2750 ron
50 ron
Valoare
finala
2000 ron
2000 ron
Valoare
finala
2200 ron
1800 ron
1600 ron
5600 ron
Valoare
finala
2750 ron
700 ron
150 ron
internet, ...)
Iluminat
TOTAL
100 ron
3700 ron
-3-
COSTUL PRODUCTIEI
A. Costul global
1. Cost fix (CF)
CF = A + Si +Ac
Amortismente
A = A1 + A2
T1 = 2 ani (240 luni)
T2 = 1 an (120 luni)
A1 = Kf (teren+cladire) :T1
A1 = (322500+25000) : 240
A1 = 1447,91 ron/luna
A2 = Kf (cuptor+autoturism+malaxor+...): T2
A2 = (20000+12000+3000+1000+500+60000) : 120
A2 = 814,16 ron/luna
A = 1447,91 + 814,16
A = 2262.07 ron/luna
CF = 2262.07 + 2000 + 3700
CF = 7962.07 ron
2. Cost variabil (CV)
CV = Kc +Sd
CV = 20450 + 5600
CV = 26050 ron
3. Cost total (CT)
CT = CF + CV
CT = 7962.07 + 26050
CT = 34012.07 ron
-4-
B. Costul mediu
1. Cost fix mediu (CFM)
CFM = CF : Q
CFM = 7962.07 : 14400
-5-
RENTABILITATEA FIRMEI
a) Valoarea productiei (Qp)
Qp = Q x P
Qp = 14400 x 3
Qp = 43200 ron
b) Profitul (Pr)
1. Brut
Pr = Qp CT
Pr = 43200 34012.07
Pr = 9187,93 ron
2. Net
Prn = Pr [(16:100)xPr]
Prn = 9187.93 [(16:100)x9187.93]
Prn = 9187.93 - 1470.06
Rpr` = 22,69 %
Rpr`(K) = ( Prn : K ) x 100
K = Kf + Kc
K = 444000 + 20450
K = 464450
Rpr`(K) = (7717.87 : 464450) x 100
Rpr`(K) = 0.0166 x 100
Rpr`(K) = 1,66 %
-6-
Rpr`(CA) = 17,86 %
-7-
DISTRIBUIREA VENITULUI
-8-
Surse de venituri
Obiective de cheltuieli
Pensie
: 600 ron
Alocatie
: 42 ron
Profit firma : 7717,87 ron
Total
8359,87
3200 ron