Pragul de rentabilitate din exploatare (varianta normala) = CA la care rezultatul exploatarii (EBIT) este zero

Pentru a realiza profit trebuie sa avem o CA mai mare decat pragul de rentabilitate
Indicator
Fixa

2007

Cifra de afaceri (CA)

2008

73,793,801

99,621,632

Cheltuieli variabile (CV)

Total cheltuieli din exploatare

73,793,801
0.0%

99,621,632
0.0%

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Variabila Cheltuieli fixe (CF)

Rezultatul exploatarii (EBIT)

CV / CA (%)
Pragul de rentabilitate din exploatare
CF /(1-CV/CA)
Pozitia fata de pragul de rentabilitate
(CA - Prag rentab) / Prag rentab (%)

Analiza de sensibilitate
Se pot face simulari pentru a analiza ce se intampla daca cresc sau scad CA, chelt.fixe sau cele variabile
Varianta optimista-1

abatere fata de
v.normala

Cifra de afaceri (CA)

15%

2007

2008

84,862,871

114,564,876

Cheltuieli fixe (CF)

Cheltuieli variabile (CV)

Total cheltuieli din exploatare

84,862,871
0.0%

114,564,876
0.0%

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Rezultatul exploatarii (EBIT)

CV / CA (%)
Pragul de rentabilitate din exploatare
CF /(1-CV/CA)
Pozitia fata de pragul de rentabilitate
(CA - Prag rentab) / Prag rentab (%)

Varianta pesimista-1

abatere fata de
v.normala

Cifra de afaceri (CA)

2007

2008

73,793,801

99,621,632

Cheltuieli fixe (CF)

10%

Cheltuieli variabile (CV)

5%

3,689,690

4,981,082

3,689,690

4,981,082

70,104,111
5.0%

94,640,550
5.0%

Total cheltuieli din exploatare

Rezultatul exploatarii (EBIT)
CV / CA (%)
Pragul de rentabilitate din exploatare
CF /(1-CV/CA)

Pozitia fata de pragul de rentabilitate

(CA - Prag rentab) / Prag rentab (%)

#DIV/0!

#DIV/0!

Varianta pesimista-2

abatere fata de
v.normala

Cifra de afaceri (CA)

5%

77,483,491

104,602,713

Cheltuieli fixe (CF)

10%

Cheltuieli variabile (CV)

2%

1,549,670

2,092,054

1,549,670

2,092,054

75,933,821
2.0%

102,510,659
2.0%

#DIV/0!

#DIV/0!

Total cheltuieli din exploatare

Rezultatul exploatarii (EBIT)
CV / CA (%)
Pragul de rentabilitate din exploatare
CF /(1-CV/CA)
Pozitia fata de pragul de rentabilitate
(CA - Prag rentab) / Prag rentab (%)

2007

2008

ultatul exploatarii (EBIT) este zero

2009

2010

2011

2012

Cheltuieli variabile

Cheltuieli fixe

Cifra de afaceri

129,508,121

168,360,558

210,450,697

263,063,371

129,508,121
0.0%

168,360,558
0.0%

210,450,697
0.0%

263,063,371
0.0%

#DIV/0!

#DIV/0!

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#DIV/0!

Prag rentabilitate

0
0
0
2007

2008

2009

2010

, chelt.fixe sau cele variabile

2009

2010

2011

2012

Cheltuieli variabile
Cheltuieli fixe

148,934,339

193,614,641

242,018,301

302,522,877

Cifra de afaceri

Prag rentabilitate

148,934,339
0.0%

193,614,641
0.0%

242,018,301
0.0%

302,522,877
0.0%

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

2009

2010

2011

1
0
0
0
0
0
2007

2008

2009

2010

14,000,000

2012

129,508,121

168,360,558

210,450,697

263,063,371

6,475,406

8,418,028

10,522,535

13,153,169

6,475,406

8,418,028

10,522,535

13,153,169

123,032,715
5.0%

159,942,530
5.0%

199,928,162
5.0%

249,910,203
5.0%

12,000,000
10,000,000

Cheltuieli variabile
Cheltuieli fixe
Cifra de afaceri
Prag rentabilitate

8,000,000
6,000,000
4,000,000
2,000,000
0
2007

2008

2009

201

6,000,000
4,000,000
2,000,000
#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

0
2007

2009

2010

2011

2008

2009

201

6,000,000

2012

Cheltuieli variabile

5,000,000

135,983,527

176,778,585

220,973,232

276,216,540

2,719,671

3,535,572

4,419,465

5,524,331

2,719,671

3,535,572

4,419,465

5,524,331

3,000,000

133,263,857
2.0%

173,243,014
2.0%

216,553,767
2.0%

270,692,209
2.0%

2,000,000

1,000,000

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

4,000,000

Cheltuieli fixe
Cifra de afaceri
Prag rentabilitate

0
2007

2008

2009

2010

variabile
fixe

afaceri

abilitate

2009

2010

2011

2012

2010

2011

2012

i variabile

i fixe

afaceri

ntabilitate

2009

variabile

fixe

afaceri

abilitate

2009

2010

2011

2012

2009

2010

2011

2012

2011

2012

uieli variabile

uieli fixe

de afaceri

entabilitate

2009

2010