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1.KF = 80% × 500 mil. u.m. = 400 mil u.

Kc = KT – KF = 500 mil u.m – 400 mil. u.m. = 100 mil .u.m


A
RA = KF × 100 => A = 20% × 400 mil. u.m. = 80 mil. u.m

Kcons = A + Kc = 80 mil.u.m + 100 mil u.m. = 180 mil. u.m.

KT = KF + Kc
KF
A= T

A
RA = KF × 100

Kcons = A + Kc
2. KT = KF + KC

KC = 40% × 500 u.m = 200 u.m => KF = 300 u.m.


KF 300
A = T = 10 = 30 u.m.

Kcons = A + Kc = 30u.m. + 200 u.m. =230 u.m.

3. Kc = KT × 40% = 300 × 40% = 120 u.m.

KF = KT - KC = 300-120 =180 u.m.


KF
A = T = > T= Kf/A = 180/60 =3 ani

4. KF = KT - KC = 250 mil u.m. - 80 mil.u.m. = 170 mil.u.m.

A = 10% × KF = 17 mil. u.m.

 Kcons = A + Kc = 17 mil.u.m. + 80 mil. u.m. = 97 mil.u.m.


5. Kc = 45% × KT = 135 mil.u.m.

=> KF = 300 mil u.m. – 135 mil.u.m. = 165 mil.u.m

A = 165 mil u.m./10 ani =16,5 mil u.m.

Ra =(16,5 mil/165 mil u.m) × 100 = 10%

1. P = CTM + Pr P=prețul de vânzare

CTM = cost unitar mediu

Pr = profit unitar (pe unitate de prdus)

2. CT = CP + CD
CT – cost total
CP – cost de producție
CD – cost de distribuție

Cmat

3. Cs = Sd + Si C – costuri salariale
Sd – salarii directe
Si – salarii indirecte

4. CT = Cmat + Cs + a.c.

5. CT = CF + CV

6. 1. Cost mediu fix (CFM)

2. Cost mediu variabil (CVM)

3. Cost mediu total (CTM)


CT CF CV
CTM = Q = Q + Q

CTM = CFM + CVM


∆ CT
Cmg = ∆Q

ΔCT = CT1 – CT0

ΔQ = Q1 – Q0

1. Cmat = materii prime, materiale + combustibil + energie + amortizare = 50+6+8+7 = 71


u.m.
Cs = Sd+Si = 10+7 =17
CP =Cmat + Cs = 71 + 17 =88
CD = desfacerea bunurilor CF +desfacerea bunurilor CV = 4+8 =12
 CT = CP + CD = 88 + 12 = 100u.m
Să se calculeze CFM, CVM și CTM
=> CTM = 100/10 = 10 u.m.
CF = amortizare + salarii indirecte + desfacerea bunurilor ch. fixe = 7 +7 + 4 =18 u.m.
 CFM = CF/ Q = 18/10 = 1,8 u.m.
CV = materii prime, materiale + combustibil + energie + salarii directe + desfacerea
bunurilor ch. variabile = 50 + 6 + 8 + 10 +8 = 82 u.m
 CVM = CV/Q = 82/10 = 8,2u.m

 CTM = CFM + CVM =1,8+8,2 = 10 u.m.


ΔCT 150−100
2. Cmg = ΔQ = 30−10 = 2,5 u.m.

Q Q Q
WL = L ; WN = N ; WK = K

ΔQ Q1−Q0
WmgL = ΔL = L1−L0

Q
WG = L+ N + K

ΔQ
WGmg= ΔL+ ΔN + ΔK

Pr =CA – CT

CA =P × Q

Prnet = Pr – X%Pr
Pr
Q
=P×
Q
Q
- CT
Q
=> Pr =P – CTM

CA =CT sau P =CTM

CA = CT => 10 × Q = 100 + 5×Q => 10Q-5Q = 100 => Q = 20 buc.


Pr
RPr/CA = CA × 100
Pr
RPr/CT = CT × 100
Pr
RPr/K = K × 100

5. CT = Cmat + Cs

Kcons = A+Kc = Cmat


K =Kf+Kc

Kf = 0.5K = 50%×1000 = 500 u.m. =>Kf = 500 u.m.; Kc = 500 u.m.


Kf 500
A= T = 5 = 100 u.m.
 Kcons = A+Kc = 100+500 = 600 u.m. (Cmat)
 CT = Cmat +Cs = 600 + 100 =700 u.m.
 CA = P × Q = 10 × 100 = 1000 u.m.
 Pr = CA-CT = 1000 – 700 = 300 u.m.

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