8

ANALIZA GESTIUNII RESURSELOR MATERIALE

ntr-R HFRQRPLH vQ FDUH WR L SURGXF

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necesare.
Practic, intervin o serie de factori (care nu sunt numai de ordin economic)
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REOLJD LLORU ID

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procesului general de gestionare a resurselor materiale.

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LULL DFWLYLW

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vedere probleme referitoare la: oferta furnizorilor, pentru selectarea lor

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a se aproviziona cu resurse materiale,

P ULPHDVWRFXULORUHILFLHQ DIRORVLULLDFHVWRUDHWF

Att ntr-XQFD]FkWLvQDOWXOH[LVW

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principalele resurse

materiale
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XQHL

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GH

D

SXQH

vQ

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e are firma de a-L DVLJXUD SULQFLSDOHOH PDWHULL SULPH

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LL GH ED]  L FDUH

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D FHUHULL FOLHQ LORU (YLGHQW ILHFDUH DJHQW HFRQRPLF SH SDUFXUVXO DFWLYLW
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LL

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vQWUHUXS  DVHPHQHD UHOD LL L vQ FRQVHFLQ

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L vQ

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SRDW ILDSOLFDW 
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ructura

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GHSHQGHQ

ID

GHDQXPL LIXUQL]RUL

3HQWUX VROX LRQDUHD XQRU DVHPHQHD DVSHFWH GDWHOH IRORVLWH SRW IL
VWUXFWXUDWHGXS XUP WRUXO

model prezentat n tabelul 8.1

Tabelul 8.1

Nr.
crt.
0
1
2
3
4
5
6

Denumirea
principalelor materii
prime
X
A
B
C
D
E
Total

U/M
Z
to
to
to
to
to
to

Aprovizionat n
perioada ..
1
2.700
1.140
150
1.126
145
5.261

din care:
din care:

Din datele respective rezult

export

2
700
1.110
10
1
15
1.836

3
2.000
30
140
1.125
130
3.425

F1
4
1.800
30
140
120
2.090

F2

F3

5
150
1.100
10
1.260

6
50
25
75

LPSRUWXO UHSUH]LQW  SHVWH  GLQ WRWDOXO DSURYL]LRQ ULORU FHHD FH
vQVHDPQ GHSHQGHQ DID

import

GHDFHDVW SLD

SLD D LQWHUQ  HVWH VHJPHQWDW  SH PDL PXO L IXUQL]RUL ILHFDUH GH LQkQG R
DQXPLW SRQGHUHvQDSURYL]LRQDUHDPDWHULDOHORU

pentru fiecare materiDO H[LVW

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FRQVWLWXLH R DQXPLW  JDUDQ LH vQ SRVLELOLWDWHD DVLJXU ULL UHVXUVHORU

materiale.
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evaluarea necesarului de aprovizionat ntr-un interval de timp (col.1) iar

coloanele 2- V  FXSULQG  FDQWLW LOH FRQWractate sau posibile de contractat.
3ULQ DFHDVWD vQ FDGUXO VWXGLLORU GH IH]DELOLWDWH GH H[HPSOX VH HYLGHQ LD] 
SRVLELOLW

LOH

GH

DVLJXUDUH

obiectivelor strategice.

D

UHVXUVHORU

PDWHULDOH

QHFHVDUH

UHDOL] ULL

8Q

DOW

DVSHFW

FDUH

LQWHUHVHD] 

vQ

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SLH HL

GH

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FRQGL LLFXPDUIL

FDQWLWDWHDSRVLELO GHOLYUDWvQWU
FDOLWDWHD FDUDFWHUL]DW

-un interval de timp;

prin elemente specifice GRPHQLXOXL

L

materialelor);

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HYHQWXDOHOHERQLILFD LLHWF

&RPSDUWLPHQWXO GH VSHFLDOLWDWH vQ PRG QRUPDO WUHEXLH V  GLVSXQ 

GH R ED]  GH GDWH FDUH V  FXSULQG  WR L IXUQL]RULL SRWHQ LDOL FDUH SRW IL
DERUGD L &X DMXWRUXO FDOFXODWRUXOXL VH SRDWH SUH]HQWD R OLVW  D IXUQL]RULORU
SHQWUXILHFDUHPDWHULDOVWUXFWXUDW vQWDEHOXO

Tabelul 8.2


 
     

Nr.
crt.

0
1.

A
material A
F1
F2




mediu
realizat
- lei -

solicitat
de
furnizori

1
800.000

...
Fn

Cantitatea


   

livrat ntr-un
lot
min.

max.

Mode de

 

 
    

7
transp. CFR
transp.
CFR+ +
auto

900.000
850.000

100
200

4.500
8.000

Cec
virament

superior
corespunde

...
870.000

...
50

...
6.000

...
Cec sau
dispo
   

...
inferior

!#" $&%

1RW

Calitate n
raport de
necesar

...
transp.
CFR + auto

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5H]XOW F WR LRIHUWDQ LLVROLFLW XQSUH VXSHULRUFHOXLPHGLXUHDOL]DW

vQ SHULRDGD DQWHULRDU  VLWXD LH GHWHUPLQDW  GH IDFWRUL VSHFLILFL SHULRDGHL Q
FRQVHFLQ

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LQIRUPD LLORU GLUHFWH L D FHORU GHULYDWH FD GH H[HPSOX LQIOXHQ D FDOLW

asupra

consumului

GLVIXQF LRQDOLW

specific,

LOHOLYU ULORUHWF

cheltuielile

de

LL

transport-aprovizionare,

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a necesarului de consum
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DVLJXUDUHD QHFHVDUXOXL FHO SX LQ SHQWUX XQ DQ HYLGHQW vQ FRQGL LLOH vQ FDUH
VH FXQRDWH FH VH YD SURGXFH 'H PRGXO vQ FDUH VH GHUXOHD]  SURFHVXO GH
DSURYL]LRQDUH GHSLQGH FRQVWLWXLUHD UH]HUYHORU PDWHULDOH L ULWPLFLWDWHD
SURGXF L

ei.

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pe mai multe probleme, cum ar fi:

acoperirea cu contracte a necesarului de aprovizionat;

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resurse materiale;
asiguUDUHDQHFHVDUXOXLSHQWUXSURGXF LH
Activitatea de vnzare-FXPS UDUH WUHEXLH V

 VH GHVI RDUH vQ L SH

ED]DXQXLFDGUXMXULGLFvQFDUHFRQWUDFWXOWUHEXLHV FRQVWLWXLHXQLQVWUXPHQW
SULQFLSDO 'H DFHHD FRQWUDFWDUHD QHFHVDUXOXL GH DSURYL]LRQDW UHSUH]LQW

SUHPLV HVHQ LDO DDVLJXU ULLUHVXUVHORUPDWHULDOH

ntr-R UHWURVSHFWLY

 DVXSUD GHUXO ULL SURFHVXOXL GH DSURYL]LRQDUH VH

SRUQHWHGHODVLWXD LDH[LVWHQW ODvQFHSXWXOLQWHUYDOXOXLGLQSXQFWGHYHGHUH

DO DFRSHULULLFX FRQWUDFWH L PRGXO FXP D HYROXDW S

e parcursul perioadei. n

FRQGL LLOH SUHOXFU ULL DXWRPDWH D GDWHORU XUP ULUHD SHUPDQHQW  D DFHVWXL
SURFHV QX QXPDL F  HVWH SRVLELO  GDU
SHQWUXXQLW

este

DEVROXW QHFHVDU  vQ VSHFLDO

LOHFXDFWLYLWDWHFRPSOH[ 

,QIRUPD LLOH GLQ ED]D GH GDWH FDUH VH DFWXDOL]HD]  vQ PRPHQWXO
SURGXFHULLXQHLPRGLILF ULSHUPLW XWLOL]DWRUXOXLVWUXFWXUDUHDORUvQUDSRUWGH
FHULQ H $VWIHO SHQWUX D XUP UL HYROX LD SURFHVXOXL GH FRQWUDFWDUH D

necesarului de resurse, datele pot fi prezentate potrivit modelului din

tabelul 8.3.
Tabelul 8.3
Nr.
crt.
1.
2.
3.
4.
5.
6.

Denumirea
materialelor
principale
A
B
C
D
E
Total

U/M

Necesar de
aprovizionat

to
to
to
to
to
to

2.000
130
40
120
50
2.340

3HWULPHVWUHVHSUH]LQW FXPXODW

Contractat la nceputul*
Tr. I
1.500
35
40
30
1.605

Tr.II
2.000
125
40
130
40
2.230

Tr.III
2.000
125
40
130
40
2.335

Tr.IV
2.000
125
60
150
40
2.375

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QRUPDO  3H IHOXUL GH PDWHULDOH JUDGXO GH DFRSHULUH FX FRQWUDFWH SUH]LQW 
DVSHFWH GLIHULWH FDUH vQ DFWLYLWDWHD SUDFWLF  YRU IL DQDOL]DWH vQ UDSRUW FX

elementele specifice.
Q FHHD FH SULYHWH DQDOL]D UHDOL] ULL SURJUDPXOXL GH DSURYL]LRQDUH
WUHEXLHDYXWHvQYHGHUHGRX DVSHFWHLPSRUWDQWH

activitatea de aprovizionare nu treEXLH FRQVLGHUDW

 FD VFRS vQ

VLQH UHVSHFWLY QX RULFH QHUHDOL]DUH VDX GHS LUH D SUHYHGHULORU

UHSUH]LQW XQPLQXVVDXXQSOXVFDUH]XOWDW

DFWLYLWDWHD GH DSURYL]LRQDUH HVWH FRQGXV  GH FRPSDUWLPHQWH

VSHFLDOL]DWH L DFHVWHD SRDUW  U VSXQGHUHD UHDOL] ULL REL

ectivelor

stabilite.
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VLWXD LHL

JHQHUDOH

D

UHDOL] ULL

SURJUDPXOXL

GH

DSURYL]LRQDUH SRDWH IL HIHFWXDW  VXE DVSHFW QXPHULF SH ED]D SR]L LLORU GLQ
SODQXO GH DSURYL]LRQDUH HYLGHQW QX WRDWH DX DFHHDL LPSRUWDQ

 UHVSHFWLY

UDSRUWXO GLQWUH QXP UXO GH SR]L LL OD FDUH V DX UHDOL]DW SUHYHGHULOH L WRWDOXO

SR]L LLORUQRPHQFODWRUXOGHPDWHULDOH

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XUP UHDVF  GHUXODUHD FRQWUDFWHORU SH IHOXUL GH PDWHULDOH L IXUQL]RUL 'H

asemenea, este

QHFHVDU RUJDQL]DUHD XQHL HYLGHQ HFDUH vQRULFHPRPHQWV 

SRDW RIHULU VSXQVXULODvQWUHE ULGHJHQXO

care sunt materialele la care la data de ... nu s-au ndeplinit

REOLJD LLOHFRQWUDFWXDOH"

care sunt furnizorii?

FHFDQWLW

LYDORULGHPDWHULDOHVXQW

FHFDQWLW

LV

FHFDQWLW

LSHIHOXULGHPDWHULDOHWUHEXLHV LQWUHvQXUP WRDUHOH

restante?

-au livrat n plus?

... zile?
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RSHUDWLYH

FDUH

R

UHDOL]HD] 

UHVSRQVDELOLL

GLUHF L

DL

DFWLYLW

LL

GH

aprovizionare.
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SHQWUX SURGXF LH GLQ SXQFW GH YHGHUH FDQWLWDWLY FDOLWDWLY L OD WHUPHQ 6XE
DVSHFWPHWRGRORJLFSHQWUXPDWHULDOHOHFDUHVHFRQVXP FXUHQWRUHWURVSHFWLY D

dHUXO

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Denumire material: A
Tabelul 8.4
Nr.
crt.
1.
2.
3.
4.
5.
1RW

,QWU

UL

I
II
III

U/M

Data

kg.
kg.
kg.
kg.

5
18
28
x

&DQWLW

400
400
600
1.400

Asigurarea
necesarului
zile
FDQWLW
3
120
10
400
10
400
2
80
25
1.000

Stoc
L

LQL LDO

120
120

final
520
520

: Necesar lunar 1.200 Kg; necesar zilnic 40 kg; perioada (luna,

WULPHVWUXO SHQWUX FDUH VH IDFH DQDOL]D VH DOHJH vQ IXQF LH GH IUHFYHQ D
FRQVXPXOXLLLQWHUYDOXOPHGLXvQWUHGRX DSURYL]LRQ UL
'LQ DFHVW H[HPSOX UH]XOW  IDSWXO F  GHL FDQWLWDWHD LQWUDW  GHS HWH
QHFHVDUXOOXQDUFXSHVWH.JDFHVWDDIRVWDVLJXUDWvQSURSRU LHGH

numai 83% (1000/1200   FHHD FH D FRQGXV OD FUHWHUHD VWRFXOXL ILQDO
GH SHVWH  RUL 2DVHPHQHD VLWXD LHHVWHHIHFWXO QHULWPLFLW

respectiv a nereVSHFW

LLDSURYL]LRQ ULL

ULL GH F WUH IXUQL]RUL D WHUPHQHORU GH OLYUDUH 2U vQ

FRQGL LLOH vQ FDUH DVWIHO GH IHQRPHQH DX R H[WLQGHUH vQ PDL PXOWH SHULRDGH
IDFWRULL GH GHFL]LH WUHEXLH V  DF LRQH]H SHQWUX HOLPLQDUHD FDX]HORU FDUH DX
SURGXVGHUHJO UL

8.3 Analiza stocurilor de materiale

3ULQ QDWXUD OXL RULFH VWRF GH PDWHULDOH UHSUH]LQW  R LPRELOL]DUH GH
YDORUL GH FDSLWDO )XQF LLOH SH FDUH OH vQGHSOLQHVF vQ SURFHVXO FLUFXOD LHL
FDSLWDOXOXLGHWHUPLQ SROLWLFDSHFDUHRDGRSW ILUPDvQJHVWLXQHDVWRFXULORU

de materiale, vQFDUHGLPHQVLXQHDDFHVWRUDSUH]LQW RLPSRUWDQ GHRVHELW 

Analiza stocurilor de materiale n cadrul dat al unei firme, sub aspect
PHWRGRORJLF YL]HD]  PDL PXOWH DVSHFWH $VWIHO R SULP  SUREOHP  VH UHIHU 
OD HYROX LD VWRFXULORU FRPSDUDWLY FX FLIUD GH DIDFHUL DD GXS  FXP VH
SUH]LQW vQWDEHOXO

Tabelul 8.5
Anii

Cifra de
afaceri

Stocuri
de
materiale

1
2
3
4
5

4.800
4.830
4.820
4.860
5.000

1.584
1.689
1.928
1.748
1.597

Ind. Stocuri
5RWD LD
Ind. CA
stocurilor

Indici
Cifra de
afaceri
100
100,63
99,80
100,83
102,88

Stocuri
100
106,63
114,15
90,66
91,36

1
1,06
1,14
0,90
0,89

3,03
2,86
2,50
2,78
3,13

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GLIHULW $VWIHOvQSULPLLGRLDQLDH[LVWDWWHQGLQ DGHFUHWHUHUHGXFkQ

du-se

YLWH]D ORU GH URWD LH LDU VSUH VIkULWXO LQWHUYDOXOXL DVLVW P OD R DFFHOHUDUH D
URWD LHL FHHD FH VH FRQFUHWL]HD]  vQWU R GLPLQXDUH D LPRELOL] ULORU Q PRG

QRUPDOvQFRQGL LLGHVWDELOLWDWHHFRQRPLF VWRFXULOHGHPDWHULDOHWUHEXLHV 

evolueze, QSDUDOHOFXSURGXF LDUHVSHFWLYFXFLIUDGHDIDFHULQDFWLYLWDWHD

SUDFWLF  GH DQDOL]  VH UHFRPDQG  FD SH P VXUD SRVLELOLW

LORU V  VH IDF 

FRPSDUD LLLFXVLWXD LDILUPHORUFRQFXUHQWH

$O GRLOHDDVSHFW vQ DQDOL]D VWRFXULORU VH UHIHU  ODHYROX LD ORU ID

 GH

XQ QLYHO FRQVLGHUDW  DO DFHVWRUD VWRF QRUPDW PHGLX PD[LP VDX RULFH DOW 
FDWHJRULH&RQWLQXLWDWHDSURFHVXOXLGHSURGXF LHLPSXQHH[LVWHQ DVWRFXULORU
GH PDWHULDOH 'HDFHHD ILUPD WUHEXLH V

-L VWDELOHDVF

 OLPLWD VWRFXULORU L V 

XUP UHDVF UHVS

ectarea acesteia.

6LVWHPHOH DFWXDOH GH HYLGHQ

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GH

OLPLWD VWDELOLW  6H UHFRPDQG  V  VH RSHUH]H FX SULQFLSLXO H[FHS LHL LDU
vQVFULHUHDvQOLVW VDXYL]XDOL]DUHDSHHFUDQXOFDOFXODWRUXOXLV VHIDF GXS 
XQ FULWHULX vQ RUGLQH FUHVF WRDUH VDX GHVFUHVF WRDUH vQ RUGLQHD FRGXULORU
HWF&XWLWOXGHH[HPSOXVHSUH]LQW XUP WRDUHDPRGDOLWDWHGHVWUXFWXUDUHD
LQIRUPD LHLvQWDEHOXO

Tabelul 8.6
Nr.
crt.

Denumire
material

1.
2.
3.

A
B
C
Total
Sold

Abateri +
U/M
to
m2
buc.

Cantitate mii lei

1.000
500
x
x

70.000
80.000
130.000
50.000

Abateri %
5
7,5
15
3

Cantitat
e
100
x
x

mii lei
60.000
80.000
-

%
20
12
-

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SUHY ]XWH vQ YDORDUH GH  PLOLRDQH OHL FHHD FH UHSUH]LQW   GLQ WRWDOXO

stocurilor. ntr-RDVHPHQHDVLWXD LHVHLPSXQHFHUFHWDUHDILHF

UXLFD]vQSDUWH

LDGRSWDUHDP VXULORUQHFHVDUH

Al treilea DVSHFW FDUH VH UHFRPDQG  vQ DQDOL]D VWRFXULORU VH UHIHU  OD
gradul de imobilizare, procedndu-se la gruparea lor n stocuri normale,
VWRFXULFXPLFDUHOHQW VWRFXULI U PLFDUHLVWRFXULGLVSRQLELOH

ncadrarea ntr-R JUXS  VDX DOWD VH IDFH vQ IXQF LH GH IUHFYHQ D
consumului, calculndu-se durata de imobilizare a stocului (Di) n zile pe
ED]DUHOD LHL

Di =

S 360
E

unde: S = stocul mediu anual;

E LHLULOHGLQPDJD]LH
QUDSRUWFXDFHDVW P ULPHFDOFXODW SHQWUXSHU

ioadele anterioare, se

VWDELOHWH FRQYH LRQDO LQWHUYDOXO vQ ]LOH SHQWUX ILHFDUH JUXS  'H H[HPSOX
GDF  GXUDWDPHGLHGHVWRFDUHHVWHGH ]LOHPDWHULDOHOHFDUHDXXQWLPSGH
VWRFDUHPDLPLFGHFkWDFHDVW GXUDW LQWU vQJUXSDVWRFXULORUQRUPDOHvQWUH

30 -  ]LOH UHSUH]LQW

 VWRFXULOH FX PLFDUH OHQW  LDU SHVWH  ]LOH I U 

PLFDUH$VWIHOGDF ODXQPDWHULDO'L

]LOHLDUGHODXOWLPDPRGLILFDUH

LHLUHDXWUHFXWGH]LOHLQWU vQJUXSHVWRFXULOHFXPLFDUHOHQW 

Q FHHD FH SULYHWH VWRFXULOH GLVSRQLELOH DFHVWHD VH LGHQWLILF  GXS 
DOWHFULWHULLUHVSHFWLYSRVLELOLW

LOHGHXWLOL]DUHvQFDGUXOILUPHL

Actualiznd permanent baza de date privind stocurile, la anumite

LQWHUYDOHSRWILRE LQXWHLQIRUPD LLOHVWUXFWXUDWHvQWDEHOXO

Tabelul 8.7
Valoarea stocurilor de materiale mii lei -

Nr.
crt.

Date
de identificare

normale

1
2
3
...
n

A
B
C
...
Total

30.000
...
150.000

RH]XOW

FXPLFDUH
OHQW

15.000
...
45.000

PLFDUH

10.000
...
30.000

disponibile
10.000
...
20.000

 F  GLQ YDORDUHD WRWDO  D VWRFXULORU GH  PLOLRDQH 

VXQW FX PLFDUH OHQW   I U  PLFDUH LDU DSURDSH  VXQW GLVSRQLELOH

6LWXD LD

GDW 

VH

FRPSDU 

FX

SHULRDGHOH

PRGLILF ULOHLQWHUYHQLWHDF LRQkQGX

DQWHULRDUH

-se n consecin

SHQWUX

D

YHGHD

6WRFXULOHWUHEXLHV DVLJXUHFRQWLQXLWDWHDSURFHVXOXLGHSURGXF LH&D

XUPDUH R DOW  SUREOHP  vQ DQDOL]D DFHVWRUD VH UHIHU  OD UH]HUYD vQ ]LOH 5]
FDUHVHVWDELOHWHSHED]DUHOD LHL

S1
,
cz
unde: S1 = stocul efectiv la un moment dat;
cz = consumul mediu zilnic.
Rz =

'DF VHIRUPHD] LVWRFXOGHVLJXUDQ

UH]HUYDvQ]LOHVHGHWHUPLQ 

astfel:

Rz =

S1 ( t cz)
,
cz

vQFDUHWUHSUH]LQW HFKLYDOHQWXOvQ]LOHDVWRFXOXLGHVLJXUDQ

Pentru exemplificare se folosesc datele din tabelul 8.8.

Tabelul 8.8
Nr.
crt.

Denumirea
materialului

U/M

1.
2.
3.

A
B
C

Kg.
Kg.
Kg.

Stoc
la
data
de ...
4.000
240
400

Consum
zilnic

Rezerva
n zile

' Intervalul
(*)+,.-0/21
34 +/#5*6 7#6 /2( +6

Nr. de zile
408 ( 9 3:4 +6 ; 3
aprovizionare

100
24
80

40
10
5

35
20
40

30
8
15

5H]XOW  F  VLWXD LD FHORU WUHL PDWHULDOH HVWH GLIHULW  $VWIHO GDF 
PDWHULDOHOH $ L % SRW DVLJXUD FRQWLQXLWDWHD SURFHVXOXL GH SURGXF LH vQ
VFKLPESHQWUXPDWHULDOXO&VHLPSXQP VXULXUJHQWHvQYHGHUHDFRPSOHW ULL

stocului de materiale.

8.4

Anali]D UHIOHFW ULL XWLOL] ULL UHVXUVHORU

n principalii indicatori economico-financiari

PDWHULDOH

n analiza folosirii resurselor materiale se pot folosi:

Indicatori analitici:

FRQVXPXO VSHFLILF FV UHVSHFWLY FDQWLWDWHD GH PDWHULH SULP FRQVXPDW 

pentru RE LQHUHDXQHLXQLW

LGHSURGXV

FRQVXPXO SH FDUDFWHULVWLF  IXQF LRQDO  D SURGXVXOXL VSHFLILF SHQWUX

anumite produse. De exemplu, consumul de cauciuc natural la 1000 km

UXOD LFXRDQYHORS 

SRQGHUHDXQXLDQXPLWPDWHULDOvQJUHXWDWHDQHW DSURGXVXOXL

cRHILFLHQWXO GH IRORVLQ  VDX UDQGDPHQW RIHU  SRVLELOLWDWHD DSUHFLHULL

modului n care sunt utilizate materialele sub raport fizic.
Lista poate continua cu indicatorii specifici ai unor ramuri.
Indicatori sintetici:
gradul de valorificare a resurselor materiale:
valoarea produsului
;
cantitatea de material consumat

YDORDUHDSURGXF LHLODOHXUHVXUVHPDWHULDOH

valoarea productiei
;
valoarea materialelor consumate
valoarea adaugata
;
valoarea materialelor consumate
profitul brut din exploatare 1 leu resurse materiale:
rezultatul exploatarii
;
valoarea materialelor consumate

8WLOL]DUHDUHVXUVHORUPDWHULDOHVHUHIOHFW  GLUHFWLLQGLUHFWvQQLYHOXO
vQWUHJXOXL VLVWHP GH LQGLFDWRUL $VWIHO GDF  VH IRORVHWH FRQVXPXO VSHFLILF
PRGLILFDUHDDFHVWXLDLQIOXHQ HD]D

YROXPXOSURGXF LHL

Ct1 Ct1
,

cs1 cs0
n care Ct1UHSUH]LQW FRQVXPXOWRWDOGLQWU-un material;
valoarea prodXF LHL
Ct1 Ct1

p 0 ,

cs
cs
0
1
n care p0UHSUH]LQW SUH XOSURGXVXOXL

FRVWXOSURGXVXOXLLQIOXHQ DGLUHFW 

(cs1 cs0 ) p0 ,

n care p0UHSUH]LQW

SUH XOPDWHULDOXOXL

FRVWXOSURGXVXOXLLQIOXHQ DLQGLUHFW 

Cf 0
Cf 0 ,
Iq

n care Cf0UHSUH]LQW

FRVWXOIL[LDU

Iq =

profitul unitar:

UDWDUHQWDELOLW

q0 + q
q0

(cs1 cs 0 )p 0
LLSURGXVXOXL

p 0 c 0 + (cs1 cs 0 )p 0
100 r0
c 0 + (cs1 cs 0 )p 0

3ULQFXPXODUHSHWRDWHSURGXVHOHVHSRWGHWHUPLQDLQIOXHQ HOHWRWDOH

la nivelul firmei.
Gestiunea rHVXUVHORUPDWHULDOHFRQVWLWXLHRSUREOHP

IXQGDPHQWDO D

PDQDJHPHQWXOXL LQWHUQ DO vQWUHSULQGHULL SUHPLV  HVHQ LDO  D SHUIRUPDQ HL

economico-financiare a acesteia.

$SOLFD LLLvQWUHE

UL

1. 6  VH DQDOL]H]H HFRQRPLF HYROX LD VWRFXULORU vQ FRUHOD LH FX FLfra
de afaceri pe baza datelor:

Anii

Indici

Stocuri
de
materiale
(mil lei)

Cifra
de afaceri
(mil lei)

8200
8750
9300
9000
12000

24400
26300
28700
32000
37500

CA

Stocuri

Indicele
stocuri
Indicele CA

5RWD LD

CA

S
stocurilor
URWD LL

N4
N3
N2
N1
N

2.

&XP VH GHWHUPLQ  JUDGXO GH LPRELOL]DUH D VWRFXULORU

VHPQLILFD LHHFRQRPLF DUH

i ce