/8&5$5($$3/,&$7,9 15

1.TEMA:

Diagnosticul economico-financiar al S.C. AUTO S.A. pe baza

SULQFLSDOLORULQGLFDWRULDLDFWLYLW LLvQWUHSULQGHULL

2. PROBLEME DE REZOLVAT:

2.1.$QDOL]DGLQDPLFLLDFWLYLW LLHFRQRPLFR-financiare;
2.2. Analiza diagnostic cu caracter economico-financiar pe baza
FRUHOD LLORUGHHFKLOLEUXvQIXQF LXQHDVLVWHPXOXLvQWUHSULQGHUH

2.3.$QDOL]DGLDJQRVWLFSHED]DFRUHOD LLORUGHHILFLHQ 
2.4. 6LQWH]DDQDOL]HLGLDJQRVWLFDDFWLYLW LLvQWUHSULQGHULL

3. S856(,1)250$ ,21$/(

• 3UH]HQWDUHDJHQHUDO D6&$8726$$QH[DQU

• 6LWXD LDSULQFLSDOLORULQGLFDWRULHFRQRPLFR -financiari ai întreprinderii

(Anexa nr. 2).

,1',&$ ,,0(72'2/2*,&(

(YDOXDUHDDFWLYLW LLVRFLHW LLFRPHUFLDOHVHYDUHDOL]DSHED] a

dinamicilor indicatorilor economico-ILQDQFLDULSUHFXPúLSHED]D
FRUHOD LLORUGHHFKLOLEUXúLHILFLHQ 

5H]ROYDUHDDFHVWHLWHPHSUHVXSXQHúLHOHERUDUHDGHLSRWH]HúLSRVLELOH

GLUHF LLGHDF LXQHvQVFRSXOIXQGDPHQW ULLSROLWLFLLúLVWUDWHJLHL

financiarHDVRFLHW LLFRPHUFLDOHXUP ULQGRSWLPL]DUHDúLHILFLHQWL]DUHD

DFWLYLW LLHFRQRPLFR -financiare a acesteia.

 /8&5$5($$3/,&$7,9 15

1.TEMA:

Analiza diagnostic a cifrei de afaceri.

2. PROBLEME DE REZOLVAT:

2.1. Analiza dinaPLFLLúLVWUXFWXULLFLIUHLGHDIDFHUL

2.2.$QDOL]DIDFWRULDO DFLIUHLGHDIDFHUL
2.3.$QDOL]DUHIOHFW ULLPRGLILF ULLFLIUHLGHDIDFHULvQSULQFLSDOHOH
SHUIRUPDQ HHFRQRPLFR-financiare ale întreprinderii;

2.4. Analiza cifrei de afaceri, având înYHGHUHSLD DúLFRQFXUHQ D

2.5.(VWLPDUHDFLIUHLGHDIDFHULvQFD]XOLPSXQHULLDQXPLWRUUHVWULF LL

6856(,1)250$ ,21$/(

• Extras de date privind analiza structurii cifrei de afaceri (Anexa nr. 3

– Tabelul nr. 1);
• ([WUDVGHGDWHSULYLQGYkQ] ULOHSHSLH HGHGHVIDFHUH$QH[DQU–
Tabelul nr. 2);
• Extras de date privind analiza cifrei de afaceri (Anexa nr. 3 – Tabelul
nr. 3).

,1',&$ ,,0(72'2/2*,&(

$QDOL]DGLQDPLFLLúLVWUXFWXULLFLIUHLGHDIDFHULVHYDHIHFWXDSHED]D

- indicilor, ritmuriloUúLPRGLILF ULORUDEVROXWH

- coeficientului mediu al structurii;
- coeficientului Gini-Struck;
- coeficientului Herfindhal;
- metodei ABC (Pareto).
$QDOL]DIDFWRULDO DFLIUHLGHDIDFHULVHYDIDFHSHED]DPRGHOHORU

LQGLFDWHGHFRQGXF WRUXOVHPLQDUXOXL

Modele dHDQDOL] :
IDFWRULDO DFLIUHLGHDIDFHUL
n
Modelul I: CA = ∑qvi ⋅pi
i =1
Qe CA
Modelul II: CA = Ns ⋅ ⋅
Ns Qe
Qf CA
Modelul III: CA = Ns ⋅ ⋅
Ns Qf
 Qe CA
Modelul IV: CA = T ⋅ ⋅
T Qe

Qf CA
Modelul V: CA = T ⋅ ⋅
T Qf

Mf ′ Qe CA
Modelul VI: CA = Ns ⋅ ⋅ ⋅
Ns Mf ′ Qe

Mf ′ Qf CA
Modelul VII: CA = Ns ⋅ ⋅ ⋅
Ns Mf ′ Qf

Mf ′ Qe CA
Modelul VIII: CA = T ⋅ ⋅ ⋅
T Mf ′ Qe

Mf ′ Qf CA
Modelul IX: CA = T ⋅ ⋅ ⋅
T Mf ′ Qf

Modelul X: CA = T ⋅ cah

Modelul XI: CA = Vanzari totale ⋅ Cota de piata

 /8&5$5($$3/,&$7,9  NR. 3

1. TEMA:
$QDOL]DGLDJQRVWLFDYDORULLDG XJDWH

2. PROBLEME DE REZOLVAT:
2.1.$QDOL]DGLQDPLFLLúLVWUXFWXULLYDORULLDG XJDWH
2.2.$QDOL]DIDFWRULDO DYDORULLDG XJDWH
2.3.$QDOL]DUHIOHFW ULLPRGLILF ULLYDORULLDG XJDWHvQSULQcipalele
SHUIRUPDQ HHFRQRPLFR-financiare ale întreprinderii.

6856(,1)250$ ,21$/(

• ([WUDVGHGDWHSULYLQGDQDOL]DYDORULLDG XJDWH$QH[DQU – Tabelul

nr. 4).
,1',&$ ,,0(72'2/2*,&(

$QDOL]DGLQDPLFLLYDORULLDG XJDWHYDDYHDODED] ULWPXULOHGHFUHúWHUH

úL

LQGLFLLVSHFLILFLÌQDQDOL]DVWUXFWXUDO VHYRUDYHDvQYHGHUHUDWHOHGH

UHPXQHUDUHVWDELOLWHSHED]DYDORULLDG XJDWH

5DWHGHUHPXQHUDUHDYDORULLDG XJDWH :
Cheltuieli cu personalul
• ⋅ 100
VA
Cheltuieli cu impozite, taxe, var sa min te asimilate
• ⋅ 100
VA
Cheltuieli financiare cu dobanzile
• ⋅ 100
VA
Cheltuieli cu amortizarea mijloacelor fixe
• ⋅ 100
VA
Autofinant area curenta
• ⋅ 100
VA
Dividende
• ⋅ 100
VA
0RGHOGHDQDOL] IDFWRULDO DYDORULLDG XJDWH :
 Ci 
VA = Qe(MC ) ⋅ 1 − (MC )  = Qe(MC ) ⋅ va
 Qe 
 /8&5$5($$3/,&$7,9 15

1.TEMA:

$QDOL]DSURGXF LHLIL]LFH

2. PROBLEME DE REZOLVAT:

2.1.$QDOL]DUHDOL] ULLSURJUDPXOXLGHSURGXF LHSHWRWDOúLSHVRUWLPHQWH

2.2.$QDOL]DVWUXFWXULLSURGXF LHLúLDUHIOHFW ULLHLvQSULQFLSDOHOH
SHUIRUPDQ HHFRQRPLFR-financiare ale întreprinderii;

2.3.$QDOL]DRSHUDWLY DUHDOL] ULLSURJUDPXOXLGHSURGXF LHSH

trimestre,
SHOXQLúLSHGHFDGH

6856(,1)250$ ,21$/(

• ([WUDVGHGDWHSULYLQGVWUXFWXUDSURGXF LHLIDEULFDWH$QH[DQU –

Tabelul nr. 5);
• ([WUDVGHGDWHSULYLQGDQDOL]DRSHUDWLY DSURJUDPXOXLGHSURGXF LH

(Anexa nr. 3 – Tabelele nr. 6, 7, 8).

,1',&$ ,,0(72'2/2*,&(

$QDOL]DUHDOL] ULLSURJUDPXOXLGHSURGXF LHSHWRWDOúLSHVRUWLPHQWH

presupune utilizarea indicilor individuali, a coeficientului mediu de

VRUWLPHQWúLDFRHILFLHQWXOXLGHQRPHQFODWXU 

3HQWUXDQDOL]DVWUXFWXULLSURGXF LHLVHYDDYHDvQYHGHUHFRHILFLHQWXO

PHGLXGHVWUXFWXU DVRUWLPHQW

ÌQFDGUXODQDOL]HLRSHUDUWLYHDUHDOL] ULLSURJUDPXOXLGHSURGXF LHSHQWUX

FDUDFWHUL]DUHDULWPLFLW LLSURGXF LHLVHSRWIRORVLXUP WRDUHOHSURFHGHH

- LQGLFLLSURGXF LHLSHVXEGLYL]LXQLGHWLPS

- SRQGHUHDSURGXF LHLSHVXEGLYL]LXQLGHWLPS

- FRHILFLHQ LLVLQWHWLFLDLULWPLFLW LL

Coeficientul mediu de sortiment:

Σq min ⋅ p 0
KS =
Σq 0 ⋅ p 0

sau
Σ ∆q ⋅ p
KS = 1−
Σq 0 ⋅ p 0
sau
Σg ’i0 ⋅I qi Σg "i0
KS = −
100 2 100

CoeficLHQWXOGHQRPHQFODWXU 

n
Kn = 1−
N

&RHILFLHQWXOPHGLXGHVWUXFWXU DVRUWLPHQW

Valoarea productiei realizate in contul structurii prevazute

Ka = ⋅ 100
Valoarea productiei efective recalculate
sau
K a = 100 − Σ ∆ g

Coeficientul de ritmicitate:
K r = 100 − Σ ∆ g
sau
Σ ∆q⋅ p
Kr = 1−
Σq 0 ⋅ p 0
sau
Valoarea productiei realizate in contul ritmicitatii prevazute
Kr = ⋅ 100
Valoarea productiei realizate
sau
1
Kr = 1− Σ ( xi − x ) 2
2x
 /8&5$5($$3/,&$7,9 15

1.TEMA:

$QDOL]DGLDJQRVWLFDFDOLW LLSURGXVHORU

2. PROBLEME DE REZOLVAT:

2.1.$QDOL]DFDOLW LLSURGXVHORUGLYL]LELOHSHFODVHGHFDOLWDWH
2.1.1. Analiza caOLW LLODSURGXVXOSLHVHGHVFKLPE
accesorii-DQYHORS 
2.1.2.$QDOL]DFDOLW LLSHWRWDOVRFLHWDWHFRPHUFLDO 
2.2.$QDOL]DUHIOHFW ULLFDOLW LLSURGXVHORUvQSULQFLSDOHOHSHUIRUPDQ H
economico-financiare ale întreprinderii.

6856(,1)250$ ,ONALE:

• ([WUDVGHGDWHSULYLQGDQDOL]DFDOLW LLODSURGXVXOSLHVHGHVFKLPE

accesorii-DQYHORS $QH[DQU – Tabelul nr. 9);

• ([WUDVGHGDWHSULYLQGDQDOL]DFDOLW LLODQLYHOXOVRFLHW LLFRPHUFLDOH

(Anexa nr. 3 – Tabelul nr. 10).

,1',&$ ,,0(72 DOLOGICE:

$QDOL]DFDOLW LLSURGXVHORUGLYL]LELOHSHFDOLW LVHUHDOL]HD] ODQLYHOGH

SURGXVFXDMXWRUXOFRHILFLHQ LORUPHGLLLDUODQLYHOGHJUXS GHSURGXVH

întreprindere, cu ajutorul coeficientului mediu generalizat. În cazul

vQU XW LULLFDOLW LLVHYDGHWHUPLQDSLHUGHUHDDIHUHQW ODQLYHOXO

produsului analizat.

Coeficientul mediu de calitate (pe produs):

Σ g i ⋅ ki Σ qi ⋅ k i
K = sau K =
100 Σ qi

Coeficientul mediu generalizat:

Σ g i ⋅ ki
Kg =
100
 ÌQFD]XOvQFDUHODDQDOL]DFDOLW LLSHSURGXVVHFRQVWDW RvQU XW LUHD

DFHVWHLDVHYDGHWHUPLQDSLHUGHUHDGLQFDOLW LLQIHULRDUHXWLOL]kQGXUP WRDUHD

metodologie:
Σ g i ⋅ pi
p=
100
p = pierderea unitara din calitati inf erioare = pretul calitatii I − p
P = pierderea totala din calitati inf erioare = q ⋅ p
XQGHT FDQWLWDWHDH[SULPDW vQXQLW LHFKLYDOHQWHFDOLWDWHD,
 /8&5$5($$3/,&$7,9 15

1.TEMA:

Analiza diagnostic a cheltuielilor întreprinderii.

2. PROBLEME DE REZOLVAT:

2.1. Analiza cheltuielilor aferente veniturilor întreprinderii;

2.2.$QDOL]DUDWHLGHHILFLHQ a cheltuielilor de exploatare;
2.3. $QDOL]DFKHOWXLHOLORUODOHLFLIU GHDIDFHUL
2.4. $QDOL]DVXPHLHFRQRPLLORUVDXGHS úLULORUDIHUHQWHSURGXF LHL
comparabile;
2.5. Analiza cheltuielilor variabile;
2.6. Analiza cheltuielilor fixe;
2.7. Analiza cheltuielilor materiale;
2.8. Analiza cheltuielilor cu salariile;
2.9. Analiza cheltuielilor cu dobânzile;
2.10. Analiza costului pe produs;
2.11. Analiza costului marginal;
2.12.$QDOL]DUHIOHFW ULLPRGLILF ULLFKHOWXLHOLORUvQSULQFLSDOLLLQGicatori
economico-financiari ai întreprinderii.

6856(,1)250$ ,21$/(

• ([WUDVGHGDWHSULYLQGDQDOL]DFKHOWXLHOLORUúLYHQLWXULORU$QH[DQU

– Tabelul nr. 11);

• ([WUDVGHGDWHSULYLQGDQDOL]DFKHOWXLHOLORUIL[HúLYDULDELOH$QH[DQU

3 – Tabelul nr. 13);

• Extras de date privind analiza cheltuielilor cu materialele (Anexa nr.
3 – Tabelul nr. 14);
• Extras de date privind analiza cheltuielilor cu amortizarea (Anexa nr.
3 – Tabelul nr. 15);
• Extras de date privind analiza cheltuielilor salariale. Analiza
cRUHOD LHLGLQWUHGLQDPLFDSURGXFWLYLW LLPXQFLLúLGLQDPLFDVDODULXOXL
mediu anual (Anexa nr. 3 – Tabelul nr. 16, 17);
• Extras de date privind analiza cheltuielilor cu dobânzile (Anexa nr. 3
– Tabelul nr. 18);
• Extras de date privind analiza costului produc LHLPDUI FRPSDUDELO 
(Anexa nr. 3 – Tabelul nr. 19);
 • Extras de date privind analiza costului unitar la produsul "piese de
schimb, accesorii –WUXV GHVFXOH$QH[DQU– Tabelul nr. 20);
• Extras de date privind analiza costului marginal (Anexa nr. 3 –
Tabelul nr. 21).

,1',&$ ,,0(72'2/2*,&(

3HQWUXDQDOL]DIDFWRULDO VHYRUXWLOL]DPRGHOHOHSUH]HQWDWHODVHPLQDU

/DSXQFWXOVHYDUHDOL]DúLDQDOL]DVWUXFWXUDO DFKHOWXLHOLORU

FDOFXOkQGSRQGHUHDILHF UHLFDWHJRULLGHFKHOWXLDO vQWRWDOXOFK eltuielilor

úLPRGLILF ULOHDEVROXWHúLUHODWLYHDOHDFHVWRUD

0RGHOHGHDQDOL] IDFWRULDO 

Σ g i ⋅ Ci1000
Rct =
100
Σ g ie ⋅ C i1000
RCe = e

100
Σ qv ⋅ c
C 1000 =
Σ qv ⋅ p
Σ qv ⋅ cv F
C 1000 = C v1000 + Cf 1000 = ⋅ 1000 + ⋅ 1000
Σ qv ⋅ p Σ qv ⋅ p
Σ qv ⋅ cm
C 1000
m = ⋅ 1000
Σ qv ⋅ p
C m = q ⋅ cs ⋅ pa
A
C 1000
a = ⋅ 1000
Σ qv ⋅ p
C C
C 1000
s = s ⋅ 1000 sau C 1000
s = s ⋅ 1000 sau
CA Ve
C
C 1000
s = s ⋅ 1000
VA
S AC ⋅ K ⋅ p

C 1000
C
= d ⋅ 1000 = 100 2 ⋅ 1000
d
CA CA
sau
S AC Volum credite Dobanda
C d1000 = ⋅ ⋅ ⋅ 1000
CA S AC Volum credite

9ROXPXOSURGXF LHLPDUI  Volumul pURGXF LHLPDUI 

E(D) = FRPSDUDELO H[SULPDWvQ - FRPSDUDELO H[SULPDWvQFRVWXO

costul perioadei precedente perioadei curente

E ( D)
R (D ) = ⋅ 100
Volumul productiei marfa comparabila exp rimata in cos tul perioadei precedente
0RGHOHGHDQDOL] IDFWRULDO DFRVWXOXLXQLWDU

cm = c s ⋅ pa
cs = t ⋅ s h
ci = q ⋅ ci
∆ Ct Ct1 − Ct 0
Costul marginal = =
∆q q1 − q 0
 /8&5$5($$3/,&$7,9 15

1.TEMA:

$QDOL]DUHQWDELOLW LLvQWUHSULQGHULL

2. PROBLEME DE REZOLVAT:

2.1.$QDOL]DVWUXFWXUDO DSURILWXOXL
2.2. Analiza soldurilor intermediare de gestiune;
2.3. $QDOL]DIDFWRULDO DSURILWXOXLUHzultat brut, rezultat din exploatare,
profit aferent cifrei de afaceri);
2.4. Analiza ratelor de rentabilitate;
2.5.$QDOL]DUHQWDELOLW LLSHED]DSXQFWXOXLFULWLF
2.6.$QDOL]DSURILWXOXLúLDUDWHORUGHUHQWDELOLWDWHSHSURGXV

6856(,1)250$ ,2 NALE:

• ([WUDVGHGDWHSULYLQGDQDOL]DFKHOWXLHOLORUúLYHQLWXULORU$QH[DQU

– Tabelul nr. 11);

• Extras de date privind analiza rezultatelor (Anexa nr. 3 – Tabelul nr.
12);
• ([WUDVGHGDWHSULYLQGDQDOL]DFKHOWXLHOLORUIL[HúLYDULDELOH$QH[DQU
3 – Tabelul nr. 13);
• ([WUDVGHGDWHSULYLQGDQDOL]DSURILWXOXLúLUDWHORUGHUHQWDELOLWDWHSH
produs (Anexa nr. 3 – Tabelul nr. 22);
• Extras de date privind analiza pragului de rentabilitate (Anexa nr. 3 –
Tabelul nr. 23).

,1',&$ ,,0(72'2/2*,&(

Pentru re]ROYDUHDSXQFWHORUúLVHYRUFDOFXODVROGXULOH
LQWHUPHGLDUHGHJHVWLXQHúLVHYRUVLQWHWL]DvQ7DEORXOVROGXULORU

intermediare de gestiune.
În cadrul analizei profitului se vor studia din punct de vedere dinamic,
VWUXFWXUDOúLIDFWRULDOLQGLFDWRULL

- UH]XOWDWXOEUXWDOH[HUFL LXOXL
- UH]XOWDWXOQHWDOH[HUFL LXOXL
- UH]XOWDWXOH[SORDW ULL
- rezultatul aferent cifrei de afaceri.
Analiza diagnostic prin metoda ratelor presupune abordarea
indicatorilor:
- UDWDUHQWDELOLW LLFRPHUFLDOH
- UDWDUHQWDELOLW LLUHVXUVHORUFRQVXPDWH
- UDWDUHQWDELOLW LLHFRQRPLFH
- UDWDUHQWDELOLW LLILQDQFLDUH
6HYDXUP ULLQFLGHQ DVWUXFWXULLILQDQFLDUHDVXSUDUH]XOWDWHORUúL

SHUIRUPDQ HORUILQDQFLDUH

3HQWUXDQDOL]DIDFWRULDO VHYRUXWLOL]DPRGHOHOHSUH]HQWDWHGH

FRQGXF WRUXOGHVHPLQDU

0RGHOHOHGHDQDOL] IDFWRULDO DSURILWXOXL

 Ct 
Re zultatul brut al exercitiului = Vt 1 −  = Vt ⋅ prb
 Vt 
Σ g ⋅ prbi
unde: prb = i
100
 Ce 
Re xpl = Ve 1 −  = Ve ⋅ pre
 Ve 
Σ g ⋅ prei
unde: pre = i
100
Cei
prei =
Vei
sau
Mf Mf ’ Qe Ve Re
Re xpl = N S ⋅ ⋅ ⋅ ⋅ ⋅
N S Mf Mf ’ Qe Ve
sau
Ve Re
Re xpl = Ae ⋅ ⋅
Ae Ve
P = Σ q v ⋅ p − Σ qv ⋅ c
sau
 Σ qv ⋅ c 
P = Σ q v ⋅ p 1 −  = Σ qv ⋅ p ⋅ pr
 Σ qv ⋅ p 
sau
Mf CA P
P =T ⋅ ⋅ ⋅
T Mf CA
0RGHOGHDQDOL] IDFWRULDO DSURILWXOX i pe produs:
π = q v ( p − c)
0RGHOHGHDQDOL] IDFWRULDO DUDWHORUGHUHQWDELOLWDWH

P  Σ qv ⋅ c 
Rrcom = ⋅ 100 = 1 −  ⋅ 100
Σ qv ⋅ p  Σ qv ⋅ p 
P Σq ⋅ p 
Rrrescons = ⋅ 100 =  v − 1 ⋅ 100
Σ qv ⋅ c  Σ qv ⋅ c 
 Re xpl
Rrec = ⋅ 100
At
sau
CA Re xpl
Rrec = ⋅ ⋅ 100
At CA
Pnet
Rrfin = ⋅ 100
K propriu
Vt At P
Rrfin = ⋅ ⋅ net ⋅ 100
At K propriu Vt
0RGHOHOHGHDQDOL] IDFWRULDO DUDWHORUGHUHQWDELOLWDWHSHSURGXV

p−c
rcom = ⋅ 100
p
p−c
rrescons = ⋅ 100
c
 /8&5$5($$3/,&$7,9 15

1.TEMA:

$QDOL]DVLWXD LHLILQDQFLDU -patrimoniale a întreprinderii.

2. PROBLEME DE REZOLVAT:

2.1.$QDOL]DVWUXFWXULLSDWULPRQLDOHDvQWUHSULQGHULLSHED]DELODQ XOXL
contabil:
2.1.1.&DUDFWHUL]DUHJHQHUDO 
2.1.2.$QDOL]DUDWHORUGHVWUXFWXU SDWULPRQLDO 
2.2.$QDOL]DGLQDPLFLLúLVWUXFWXULL patrimoniale a firmei pe baza
ELODQ XOXL

IXQF LRQDO

2.3. Analiza echilibrului financiar:

2.3.1.&RUHOD LDIRQGGHUXOPHQW-necesar de fond de
rulment-WUH]RUHULHQHW 
2.3.2.$QDOL]DFRUHODW DJHVWLXQLLFUHDQ HORUúLREOLJD LLORUvQ
sistemul echilibrului financiar;
2.3.3. Analiza liFKLGLW LLúLVROYDELOLW LL
2.3.4. $QDOL]DFDSDFLW LLGHDXWRILQDQ DUH
2.4. $QDOL]DYLWH]HLGHURWD LHDDFWLYHORUFLUFXODQWH

6856(,1)250$ ,21$/(

• ([WUDVGHGDWHGLQELODQ XULOHFRQWDELOHvQFKHLDWHOD;,,1 -2,

31.XII.N-1, 31.XII.N(Anexa nr. 4);
• ([WUDVGHGDWHGLQFRQWXULOHGHSURILWúLSLHUGHUHvQFKHLDWHOD

31.XII.N-2, 31.XII.N-1, 31.XII.N(Anexa nr. 4).

,1',&$ ,,0(72'2/2*,&(

&DUDFWHUL]DUHDJHQHUDO DVWUXFWXULLSDWULPRQLDOHVHYDUHDOL]DSULQ

investigarea elementelor patrimoniale (GLPHQVLXQHVWUXFWXU 

HYLGHQ LLQGX-VHIDFWRULLGHDF LXQHWHKQLFR-economici, juridici,

FRQMXQFWXUDOLOHJD LGHRS LXQLOHVWUDWHJLFHGHUHOD LLOHFXSDUWHQHULL

etc.).
6HYDvQWRFPLELODQ XOIXQF LRQDODOvQWUHSULQGHULLSHQWUXSHULRDGD

DQDOL]DW úLVHYDDQDOL]DVWUXFWXUDúLHYROX LDFRPSRQHQWHORUVDOH

interpretându-VHGLQDPLFDHYLGHQ LDW 
6HYDvQWRFPLWDEORXOGHILQDQ DUHúLVHYRUFDOFXODGLIHULWHOHFDWHJRULLGH

IRQGGHUXOPHQWDQDOL]kQGFRUHOD LDIRQGGHUXOPHQW -necesar de fond de

rulment, precumúLUDWHOHGHILQDQ DUHDOHDFWLYHORUFLUFXODQWH'H
DVHPHQHDVHYRUFDOFXODúLLQWHUSUHWDGXUDWDGHLPRELOL]DUHDFUHDQ HORU

úLGXUDWDGHXWLOL]DUHDUHVXUVHORUDWUDVH

$QDOL]DYLWH]HLGHURWD LHDDFWLYHORUFLUFXODQWHYL]HD] vQSULQFLSDO

XUP WRDUHOHSU obleme:

- GLQDPLFDLQGLFDWRULORUYLWH]HLGHURWD LH

- DQDOL]DIDFWRULDO DDFFHOHU ULLVDXvQFHWLQLULLYLWH]HLGHURWD LH

- HYLGHQ LHUHDF LORUSRVLELOHGHDFFHOHUDUHDYLWH]HLGHURWD LHD

activelor circulante.
 /8&5$5($$3/,&$7,9 15

1.TEMA:

AnalizDPRGLILF ULLVLWXD LHLILQDQFLDUHDvQWUHSULQGHULL

2. PROBLEME DE REZOLVAT:

2.1.$QDOL]DHYROX LHLIOX[XULORUGHWUH]RUHULH$QDOL]DVWUXFWXULLúL
VHPQLILFD LHLDFHVWRUDvQDQDOL]DILQDQFLDU $QDOL]DIOX[XULORUGH

trezorerie pe categorii de activit L

2.2.$QDOL]DPRGLILF ULORUFDSLWDOXULORUSURSULL

6856(,1)250$ ,21$/(

• ([WUDVGHGDWHGLQELODQ XULOHFRQWDELOHvQFKHLDWHOD;,,1 -2,

31.XII.N-1, 31.XII.N(Anexa nr. 4);
• ([WUDVGHGDWHGLQFRQWXULOHGHSURILWúLSLHUGHUHvQFKHLDWHOD

31.XII.N-2, 31.XII.N-1, 31.XII.N(Anexa nr. 4).

,1',&$ ,,0(72'2/2*,&(

6HYDFRQVWUXLWDEORXOIOX[XULORUGHWUH]RUHULHúLVHYRUVLQWHWL]DFRQFOX]LL

FXSULYLUHODHFKLOLEUXOVRFLHW LLFRPHUFLDOH
 /8&5$5($$3/,&$7,9 15

1.TEMA:

Analiza de senzitivitate.

2. PROBLEME DE REZOLVAT:

2.1.$QDOL]DSURILWXOXLvQFD]XOFUHúWHULLSUH XULORUGHYkQ]DUHFX
2.2. Analiza profitului în cazul reducerii costurilor materiale cu 10%;
2.3. $QDOL]DSURILWXOXLvQFD]XOFUHúWHULLFRVWXULORUVDODULDle cu 5%;
2.4. Elaborarea unui scenariu complet (individual) pe baza analizei de
senzitivitate.

6856(,1)250$ ,21$/(

• ([WUDVGHGDWHGLQELODQ XULOHFRQWDELOHvQFKHLDWHOD;,,1 -2,

31.XII.N-1, 31.XII.N(Anexa nr. 4);
• Extras de date din conturilHGHSURILWúLSLHUGHUHvQFKHLDWHOD
31.XII.N-2, 31.XII.N-1, 31.XII.N(Anexa nr. 4).

,1',&$ ,,0(72'2/2*,&(

Metodologia de abordare a acestei teme presupune simularea

GHWHUPLQ ULL

SXQFWXOXLFULWLFDJUDGXOXLGHXWLOL]DUHDFDSDFLW LLGHSURGXF LHúLD

UHQWDELOLW LLvQFRQGL LLOHPRGLILF ULLVHQVLELOHDSUH XULORUDFRVWXULORU

PDWHULDOHúLDFRVWXULORUVDODULDOHVWDELOLQGOLPLWDGHVXSRUWDELOLWDWHDVWIHO

vQFkWvQWUHSULQGHUHDV -úLGHVI úRDUHDFWLYLWDWHDFXXQPLQLPGH

rentabilitate.
 LUCRARE$$3/,&$7,9 15

1.TEMA:

Analiza riscului.

2. PROBLEME DE REZOLVAT:

2.1. Analiza riscului economic (de exploatare):

2.1.1.3UDJXOGHUHQWDELOLWDWHúLULVFXOGHH[SORDWDUH
2.1.2.(ODVWLFLWDWHDH[SORDW ULLvQUDSRUWFXQLYHOXOGHDFWLYLtate;

2.2. Analiza riscului financiar;

2.3. Analiza riscului de faliment:
2.3.1.$QDOL]DULVFXOXLGHIDOLPHQWSHED]DELODQ XOXLSDWULPRQLDO
2.3.2. Analiza riscului de faliment prin metoda scorurilor;
2.3.3.$QDOL]DIXQF LRQDO DULVFXOXLGHIDOLPHQW
2.3.4. $QDOL]DVWUDWHJLF DULVFXOXLGHIDOLPHQW

6856(,1)250$ ,21$/(

• Extras de date pentru analiza pragului de rentabilitate (Anexa nr. 3 –

Tabelul nr. 23);
• ([WUDVGHGDWHGLQELODQ XULOHFRQWDELOHvQFKHLDWHOD;,,1-2,
31.XII.N-1, 31.XII.N(Anexa nr. 4);
• ([WUDVGHGDWHGLQFRQWXULOHGHSURILWúLSLHUGHUHvQFKHLDWHOD
31.XII.N-2, 31.XII.N-1, 31.XII.N(Anexa nr. 4).

,1',&$ ,,0(72'2/2*,&(

Evaluarea riscului economic se va realiza cu ajutorul indicatorului de

SR]L LHID GHSUDJXOGHUHQWDELOLWDWHúLDFRHILFLHQWXOXLGHHODVWLFLWDWH

$QDOL]DULVFXOXLILQDQFLDUYDHYLGHQ LDHIHFWXOvQGDWRU ULLDVXSUDUDWHL

UHQWDELOLW LLFDSLWDOXOXLSURSULX

Evaluarea riscului de faliment se va realiza prin:

- DQDOL]DELODQ XOXLSDWULPRQLDOUDWHOHGHOLFKLditate,
VROYDELOLWDWHHYROX LDIRQGXOXLGHUXOPHQW

- XWLOL]DUHDIXQF LLORUVFRUFXQRVFXWHvQOLWHUDWXUDGHVSHFLDOLWDWH

úLUHFRPDQGDWHGHFRQGXF WRUXOGHVHPLQDU

- DQDOL]DELODQ XOXLIXQF LRQDO

 /8&5$5($$3/,&$7,9 15

1.TEMA:

Analiza gestiunii resurselor umane.

2. PROBLEME DE REZOLVAT:

2.1.$QDOL]DGLQDPLF DDVLJXU ULLFXUHVXUVHXPDQHDvQWUHSULQGHULLSH

WRWDOúLSHFDWHJRULL

2.2.$QDOL]DDVLJXU ULLvQWUHSULQGHULLFXUHVXUVHXPDQHGLQSXQFWGH
vedere
calitativ;
2.3. Analiza sWDELOLW LLIRU HLGHPXQF 
2.4.$QDOL]DUHIOHFW ULLDVLJXU ULLFXUHVXUVHXPDQHGLQSXQFWGHYHGHUH
cantitativ;
2.5.$QDOL]DGLDJQRVWLFDXWLOL] ULLWLPSXOXLGHPXQF úLDHIHFWHORU
economico-ILQDQFLDUHDOHPRGLILF ULLDFHVWXLD
2.6.$QDOL]DHILFLHQ HLXWLOL] ULLUHVXUVHORUXPDQH
2.6.1.$QDOL]DSURGXFWLYLW LLPHGLLDPXQFLLúLDUHIOHFW ULL
PRGLILF ULLDFHVWHLDvQSULQFLSDOLLLQGLFDWRULHFRQRPLFR-financiari;

2.6.2.$QDOL]DSURGXFWLYLW LLPDUJLQDOHDPXQFLL
2.6.3. Analiza profitului pe salariat.

3.6856(,1)250$ ,21$/(

• ([WUDVGHGDWHSULYLQGDQDOL]DDVLJXU ULLFXUHVXUVHXPDQHD

întreprinderii (Anexa nr. 3 – Tabelul nr. 24);

• ([WUDVGHGDWHSULYLQGDQDOL]DDVLJXU ULLFXUHVXUVHXPDQHGLQSXQFW

de vedere calitativ (Anexa nr. 3 – Tabelul nr. 25);

• E[WUDVGHGDWHSULYLQGDQDOL]DVWDELOLW LLIRU HLGHPXQF $QH[DQU
– Tabelul nr. 26)
• ([WUDVGHGDWHSULYLQGDQDOL]DXWLOL] ULLWLPSXOXLGHPXQF $QH[DQU
3 – Tabelul nr. 27);
• ([WUDVGHGDWHSULYLQGDQDOL]DHILFLHQ HLXWLOL] ULLIRU HLGHPXQF SH
baza indicatorului “profit pe salariat” (Anexa nr. 3 – Tabelul nr. 28);
• ([WUDVGHGDWHSULYLQGDQDOL]DHILFLHQ HLXWLOL] ULLIRU HLGHPXQF 
(Anexa nr. 3 – Tabelul nr. 29).
,1',&$ ,,0(72'2/2*,&(

3HQWUXDQDOL]DGLQDPLF DDVLJXU ULLFXUHVXUVHXPDQH se va utiliza

gradul de îndeplinire a prevederilor pe fiecare categorie de personal,
SRQGHUHDILHF UHLFDWHJRULLPRGLILFDUHDQXP UXOXLPHGLXGHVDODULD LSH

total.
3HQWUXDQDOL]DDVLJXU ULLFXUHVXUVHXPDQHGLQSXQFWGHYHGHUHFDOLWDWLY

se YDFDOFXODúLLQWHUSUHWDFRHILFLHQWXOPHGLXGHFRQFRUGDQ GLQWUH

FDWHJRULDPHGLHGHFDOLILFDUHDVDODULD LORUúLFDWHJRULDPHGLHWDULIDU D

OXFU ULORUH[HFXWDWH

3HQWUXDQDOL]DVWDELOLW LLIRU HLGHPXQF VHYRUFDOFXODFRHILFLHQWXO

FLUFXOD LHLWRWDOHFRHILFLHQWXOLQWU ULORULHúLULORUúLIOXFWXD LHL

personalului.
3HQWUXDQDOL]DXWLOL] ULLWLPSXOXLGHOXFUXVHYDIRORVLJUDGXOGHXWLOL]DUH

DIRQGXOXLGHWLPSPD[LPGLVSRQLELO6HYRUFDOFXODúLSRQGHULOHILHF UHL

FDX]HDQHXWLOL] ULLWLPSXOXLGHPXQF 

Pentru analiza HILFLHQ HLXWLOL] ULLUHVXUVHORUXPDQHVHYRUFDOFXODúL

LQWHUSUHWDLQGLFDWRULLSURGXFWLYLWDWHDPHGLHúLPDUJLQDO úLVHYDDQDOL]D

UHIOHFWDUHDPRGLILF ULLSURGXFWLYLW LLPXQFLLvQSULQFLSDOLLLQGLFDWRULGH

SHUIRUPDQ HFRQRPLFR ILQDQFLDU ODQLYHOGHvQ

- treprindere, atât direct,
FkWúLSULQLQWHUPHGLXOXWLOL] ULLIRQGXOXLGHWLPS

3HQWUXDQDOL]DIDFWRULDO DSURGXFWLYLW LLPXQFLLúLSURILWXOXLSHXQ

VDODULDWVHYRUXWLOL]DPRGHOHOHUHFRPDQGDWHGHFRQGXF WRUXOGHVHPLQDU
 /8&5$5($$3/,&$7,9 15

1. TEMA:

$QDOL]DHILFLHQ HLXWLOL] ULLPLMORDFHORUIL[H

2. PROBLEME DE REZOLVAT:

2.1.$QDOL]DHILFLHQ HLXWLOL] ULLPLMORDFHORUIL[H

6856(,1)250$ ,21$/(

• Extras de date privind analiza cifrei de afaceri (Anexa nr. 3 – Tabelul

nr. 3).

,1',&$ ,,0(72'2/2*,&(

6HYRUFDOFXODúLDQDOL]DLQGLFDWRULLGHHILFLHQ DLXWLOL] ULLPLMORDFHORU

fixe.
0RGHOHOHGHDQDOL] YRUILSUH]HQWDWHGHF WUHFRQGXF WRUXOGHVHPLQDU
 /8&5$5($$3/,&$7,9 15

1.TEMA:

$QDOL]DVLWXD LHLILQDQFLDUHDJUXSXULORUGHVRFLHW L

2. PROBLEME DE REZOLVAT:

2.1. Analiza transferurilor în cadrul unui grup;

2.2.$QDOL]DUHQWDELOLW LLJUXSXULORUúLDILOLDOHORUDFHVWRUD
2.3.$QDOL]DVROYDELOLW LLJUXSXULORU
2.4.$QDOL]DFRQVHFLQ HORUPRGLILF ULLVWUXFWXULLILQDQFLDUHDJUXSXOXL
DVXSUDSHUIRUPDQ HORUDFHVWXLD

6856(,1)250$ ,21$/(

• %LODQ XOFRQWDELODOXQXLJUXSGHVRFLHW L

• 3UH]HQWDUHDJHQHUDO DXQXLJUXSGHVRFLHW L

,1',&$ ,,0(72'2/2*,&(

Problematica va fi abordat SHED]DLQIRUPD LLORUSUH]HQWDWHGHF WUH

FRQGXF WRUXOGHVHPLQDU