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    4 views23 pages

    Analiza

    Uploaded by

    Anqtyzk Valentyna

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
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    > (SEMINARINRIA STUDIUL DE CAZ~ S.C, AMYLON S.A. DATA 21.08.2022 CERINTE Si se realizeze aiaizalGtOFiala @ proftulanlarerentei Fe UEAMACEH la cntitatea economic’ agroalimentara S.C. AMYLON S.A. ;_ — ellock fr. “Srl a fh «TSS entitatea economic’ agroalimentara S.C. AMYLON S.A. ¥ 0 se realizeze analiza factorial a Ia entitatea economicd agroalimentra S.C. AMYLON S.A“ R ¥ Sa se intxpeeteze rezultatele obtiute ¥ Elaborati propuneri pentru imbunatyires actvitaii la enttatea economic agroalimentara S.C. AMYLON S.A, S.C. Amylon S.A.! este 6 companie eu capital privat romdnese, produeatoare a brand urilor Feleacul si Boromir. Sediul societqi se af in Sibiu, important centru economic si ‘cultural din Transilvania, S.C. Amylon S.A. a fost constiwita in 28 julie 1920, ea societate pe actiuni sub aceasti form’ de organizare pind in 1948 end, In urma nationalizari, a fuetion int inpronrictata st 9 ani mai tirziv, in 1957, Amylon a fost inglobatt in Combinatul de Industrie Alimenia din Sibi, Dupt dizoWarea Combinatuli, Amylon inpreund cu Fabrica de Bere Siw aw format Inreprinderes de Bere Amidon Sibi, in anal 1990, societatea Amylon sa infin in Forma acta, pin rome zai Inieeprindert de Bere Amidon Sibiu La data de 8 mai 1996, societateu a fost privatizat, avid capital mojoritar privat Incepind ew an! 2002, .C. Amylon S.A. fost preluat de S.C. Moura Cibin S.A. cae ae ca obicct principal deaotivitate fabvsarea produselor de mora in aml 2008, societatea a achiziionat marci line de fabricate ale S.C, Feleacul S.A. Cluj-Napoca. S.C. Amplon S.A. fabric ssa comercilizeaza produse, sub brand Feleacul, Boromie si Moara Cibin, SC, Amylon S.A. comercializea produsele de mori ambalate ale S.C, Moara Cibin S.A. nd, in prczent, att pe pint item’, prin rota Produsele companiei se distribujie traditionala, eft si pe piata extern, in special pe teritoriul Uniunii Europene modern si (Franja, Germania, Spania, Holi, Marea Britanie yi Irlanda), dar si in afara spatiului european (Canada, S.U.A., Emiratele Arabe Unite si Australi el site acest Ia data do 25 sepembrie 2018 Joe Mop! A FACTORIAL A: |. SESCHEMA DE ANAL MODELUL A Pr = Sypix pi- Spiel * CA-Ch eferente CA ww res ; abel wr . ' w A Avatere | Abstere “a - absolut TH-T0, 1 [emaseer=T | snoraa | raamase | aH eel aw a TITS 2 [Seen citei te] ge | starass | eromsco =e cea ee + | esomsss s : . Samar Str ede 5 : a= a s [Breast] rr | somasr | ssosas6 coia)emne od «ee cosy | cos | aon | ngs 2 ‘salariall = pers. ing sere a *” ‘ease i oe am sla rave | sso ots pa eevee se RRC Fo o_o as CUANTIFICAR: APr= Pry — Pro = 5.898.036 - 4,080.29 Pr1=72,898,536-67,000,520=CAI-Ch aferente CA1=5.898,036 PrO=S8.972,782-54,892,485= CA0-Ch aferemte CAD“4.080.2 817.739 |. Influenga modificarii volumului produetiei vandute: Agv= Py ty, —Phy unde: _ avi, ply 100 = CA ree / CA 0 = 65.030,595 158,972,782 *100 = 110.27% Savi, * Ply y= Pro"Igy = Pro = 4.080297 *110.27%- 4.080,297-H197099 2. Influenja modificaiistructurii productei vandute: gi = (avisrig ~Zarieis) Pr] =(CA ree-Ch aferente CA ree)-PrO*lqy =(65.030,595 -60.039,078) ~ 110,27% * 4.080,297= HORI735 3. Influenja moditicari costurilor complete pe prose: Sei = (Sqvi pi, ~ Dgvici,)— (Equi pi, -Zqvigci,) = =~ (yvies ~ Byvie (CA tee-Chaferente CAI)ACA ree-Ch aferente CA ree) ~(65.030,595- 67,000,320)-(65.030,595-60.039,078)~ -1,969.925-4.99 1.517 Hi 96142 4. Influenta modificiri preturilor de vanzare: spi= (np, ~ Davie) ~ (8a pi, Savied) = Sq pl, —Lgpi (CAL-Ch alerente CAL)(CA ree-« h aferente CAI) (72.898,556-67.000,520)- (65.030,595- 67,000,520) “71867961 AREA REZULTATELOR MODELUL B Syixei |= CAx pr pix pi} rani avi CA ae P12 v G21 SS re P22 cl Pr mediut = Ch ateadi CA I 0e0/Zqv0po = 54,892,485 /58.972,782-0,06919 prmedial=I- Sqvlel/Zqvlpl= I- ch aFeal ea (67.000,520/72.898,556-0,08091 prmedia’=I- SqvteO/Sqy pO=1- eh ca reelea rc: = 60.039,078165.030,595°0,07676 pr mediu”™=1- SqvleO/Sqvipl=1-ChCA reciCal 60.039,078/72.898,5560,17640 APr = Pel ~ PrO = 5.898.036 - 4.080.297 | Influenta modifier ciel de afaceri ACA= (CA, ~CA,) pr = 13.925,774 * 0.06919 96333 Din care 1.1. Influenta modifieariivolumului producti! vindute: 817,739 Sq = (2a pi ~Eavig pix Ph, 49.37 (CA tee ~ CAO) * pr mediud ~ 6,057,813 * 0,06919: 1.2 nluenta modi 4p = (S4vi,pi, — B4vi,piy)x Pr, = ll preurilor de vanzare {CAI CA ree) * pr mediud = (72.898,556-65.030,595)* 0.06919 = 544,380 VERIFICARE: Agy+p=ACA, 419,1374544,380= 963,52 = 963,52 2: Influenja modifier profil media ta 1 Te cif de afacei apr =Calpr — Pr, 2,898,$56*((0,08091-0,06919)= 834,23 din care: ii structuii productiei vandute: 72,898,556 (0,07676-0,06919)= 551,619 +h ca reelea ree=I- 60.039,078/65.030,595-0,07676 vil 2.2. Influenga modifieari prejurilor de vanzare 2.898,56(0,17640-0,07676)= 7.264.044 CHCA reciCAL | -60.039,078/72,898,556-0,17640 2.3. Influenta modificdri costurilor complete pe produse: Ac=CA (Py, ~ pF") =72.898,556* (0.0809 -0,17640)= -6.961,442 VERIFICARE-2.1+2.2+2. $51,619+7.261,044 ~ 6.961,442°854,22 > 854,22 = 854,22 VERIFICARE=1#2=ACA ‘pr mediu=APr 963,521854,22=1.817,739 > 1.817,739= 1.817,739 INTERPRETAREA REZULTATELOR: Profitul firmei S.C. Amylon S.A a erescut de la un an fa altul(2020 fata de 2019) cu 1.817.739 lei, respectiv eu 44.5: profitul mediu la 1 leu 14.55%) sub influenta factorilor: cifra de ats ifra de afacer Citra de afaceris-a majorat, czea a contibuit la eresterea profitului eu 963,52 lei. Profitul mediu la 1 teu cifra de afaceri a inregistrat o crestere, ceea ce a dus la majorarea profitului eu 854,22 lei. RECON rata rentabi Recon tatii resurselor sonsumate = P/ChCA * 100 = rata rentabilitatii comereiale = P/CA * 100 i @ Saal « loo = Ch & ' =/[sS J eee) € 2 qie i: YT a Oe eee up-Zgue Z gup Piet 2g 1c) 100 d Z up \e — rep le Crsterce. The en 14 3% Le sade RR RE CR Ae aaa? Ce prsciteh , ak via Po 2 qi pon (fae quia Vig Co = F3I%- 4,43%= offre (F) aoc = ic (Gases tree ( Sas + foo Squire 2 wireo = ~2,91% - L8% = — HasZ (A) = es 2 ath ary * ce ae ql Mi = 98% “(2% B= 7% (F yz \yasyione: bgt be + ap= BREEN 438% = Zam PA, Se 2 Pp com > = 6 0 1% = =_t_ + loo = ae & oan ‘= a ie: aera sd aN wo ~/41— Zevie too avi a hoe q e Zp o = 692% Ri = 9047 Rm - 1% % (cube ). AR G09 GH = Yh es (shake ca fwd soeb b ) (ah Dif ee \ eel q i( sell (- Syke ee = yup = 60.023, 0) 4 joo —f 4 — S71 BI2, $5, (at 65 ao $0035 08 (17 Shag STHZ WL FU #100 = S)0+6d *109 - 0692 x 100 Ko ee ae = Qed 632 - o6% (nheate fou) 2. Ap = ee Eanes Pee £m) 1s] & goal 2 guiPo | = (1 Genet | « we GB 3 = IZ b6S- 46P = %94% 7 Se “(1 Sats se a 2 Faeo\ n100 et ane) = [4 ~ GF. 000,529 ( i ;— 60.035,0%), FQ PG, 550) to = 9 041 * 00 — ON 65 * loo = St = Pose - 4,552 Veatfecarce : Rah eee = Ate ope + 99% +(- 957) = AF LPR = Ahh fr © rail st tun foctor eobctoti oO sp cdad one wav ubithihomt me-crn aonpat ceo ARO > docs me Sapna: eee oe oll. A > docs Loum pubitileit me-om couepot oe el. RECUTE RARE SEMINAR NR.S ‘88 se analizeze factorial profitul pe produsul A din portofoliufirmei AMYLON S.A., ‘cunoscdnduse urmatoarele date: Tabel 1 ~~ INDICATOR a n DELTA | INDICI tas | 11/10"100 | (| Cantitatea vindutd av) = 7000 [7 ~ 100,14 Pretul de vnzare (6) pce [areca 10140 Timpul de munca pe unitatea de produs(i] orePbue | 2 #750 salariul orar (leV/ora) (st = hingicecte So sanangaetse| Get dood “2s Chmat eects (on) m5} 102,33 Ch.sdirecte (t*sh) 1d 3*4 (esd) S 56,25. ch directe 607) | 95] 100,99 {ch indirect (Chindav) wa.s/(e) | os? | 32482 | [10°F costal unitar (ed.819)(e)) 3782 “101,48 11 | Profil pe produs 141°(2-10)(P) | 958007) 8s 300,01 (+) 7000" (29,19-27,82) =9.580 (*") 7010 *(29,60-22,23) «9.580.80 Pentru analiza aprofundata a cheltuielilor materiale se dau urmatoarele informatii despre consumurile specifce si preturile de aprovizionare: Tabel 2 90 | ~sitei | sino 0 a so. | 398 ors [ass sae] Tease frees sas | 600 iz rm nas | anys | 2220 Aowbifioddi | CPT — 95 8,¢- 95 f0- of A, Invfluaifer medlifredreti eactlach viral Vagummenlepsenquailepamers)- Colo ~Aood) (24,19 ~ 24, 43) Agy = 15,63 a Inflate imedu fiedeit eertabus wmilor tsommmmquamsen=sics= - Jolo (24,23 - 27, $2)= —2-646,93 24 Jn flucito tedafiocrii dy ou om. 41 amok. dik. pe want de produ sperm" guy{omy=Guee) = —folo (45 - 21,25) = — 3.5057 Aim code BAA. duflucute- amedifeodrir cormurrecliet apeoifie dius puna (im ola 4": = ~4ol0 (2 ~4,25) bes} = - 6.659,50 2.2. dn flucuto aod face prfelei de eprevisionars oh puree » of ape megepe=smeynpis) = - 7010( 2,35-22,2)) bej = 3.184, 50 VE RITICARE : 3.505 = —6699,50+ 3154,50 42. Jeflucufo medifodeii ch cu monepero. ciasels pe uumitohea de prods . me wsercsmaqumlenokesmowle)= ~70/0(5) 15-6) = 1994, 25 aad, duflucutoa nedfiecri Limmpubui de omunec > ae umilolea ole prcokua ees hstensemagenmeaaeesipainay = - jol0(1¥5-2)° 3= 5.194,5 2.9.2 Ju bucufe imediteosé aolaruubue medic orate intr se tong. 9 rte moet ‘haie=mmmquptem(nbwenses) = ~ 710 * 4,75 ( 2,2- 3) = -— 3.61925 VERT IORE : Nosd = ste Ash (97,25 = 52395 4 (340,25) ISPhas = (SH 95 ® 3, ucflucuta. anedifocci’ ch. imdlireete ge writosen. ol = ~Folo( 941 - Q5#) =-997,29 23.1. tlds tvnedafoen velumnulut deve ob preduchei obtinuck a ee ——_—_ ~Fare( Hose - fe) = 5 food 25.2, Juflueuta imedificcri awmei oh, indincte [ex] — = —Folof 5e00 _ 4000 De) = (Be — 3) Sm, VERIF (ORE — 994,93. 5,41 +(- loco) = 995,29 =-994,23 Ve RUTIARE + imitates (7) = 3505 + ISH,25 — 994,99 = - 26699 - 288, 99 = — 286,99 s Jefluaute. rmediGctrii prafidui de vémrrore smilove Pisa alee Jolo( 24,60- 23,19) = 2f44,4o VE RIF CAEE : od = 13,69 +(-2dd6,99) + 2844,10 og = 98 @ STUDIUL DE CAZ~ S.C, AMYLON S.. ANALIZA FACTORIALA A RATEL RENTABILITATH ECONOMICE SLA CATH FINANCIARE CERINTE Si se realizeze analiza factoriala a rate rontabiiti agroalimentara S.C. AMYLON S.A.; ¥- Si se realizeze analiza factorial a ratei rentabilitififinanciare la entitatea economic soalimentari S.C. AMYLON S.A: ¥- Si se interpreteze rezultatele obfinut Y Coneluzit si propuneri pentru tmbunat agroalimentara S.C, AMYLON S.A, sconomice la entitatea economic ira activittii la entitatea economic’ RATA RENTABILITATH ECONOMICE - MODELE ge —Lrefcbrat x100 a Pentru analiza factorial pot fi folosite modele precum: 1 R= P1004? 100 a ACA F . 100 WR =F 100 A 12 (structura vanzrilor) aS poretul anita de vanzare) « (costurile complete unitare) BAZA DE DATE (veri tabelele anterioare) ‘Vabel ar. 26 RON We i Inter so “I x w-(st)_|w fall oo 1 cia de ase =e ca] somm | ness 11 qo5 744 2] Acine toa dn se at 19.995 oa |G. 5dh249. |= 42-69 3 | - sive imobitzne a | aravesr | asonsa0s 4] - sve cote ac | aszeos | anscians | promtne-isi (PS) we] tasers aaonsso | (452.13 Cita fice recta a0 «| Noumea a peodaciel | quip x ss030.9s ‘Ande la et previa Cheech ferent site dae 7} realest Volum testv al | ged * soossore fred vine neo preva Sane [we | 25% | 496% | 4rd o[Ngatranavcone Tour foug Z| 409 | 0o% wolRansamanromerite [mee | 304 Z| 453% | 1 99% | rortarievcitadeatenism | wr | QOD‘% | Qosh | goak aR i Sct * loo Chat en. > T= @-ch afoot cA om aR al as x [00 au ky * 100 = Bate err i clisdelul T pRoH R= ky = 4966 - 48% - 37% t. a wihsei ole nototie ao avtivubui tata : AG = Cha x Tho 4100 — Ao + The x 100 Ft fan =~ Alo Ato Bo = icone x Tho » 100° a Se “Che Ate Skene \. 1P56443 100 =/¥2.PB556 _ 5¢. 9. W2 G4 SFG 4,229.90 Beat aad2 = 095% sae 2 Yfluuta oled rads tka cosaroiale Kit p= Ch “(4 ~ Je) 0 = di Seireigee TO CR Rtn Cn Ato \erikeowo A - Ao + SL - AK Ae iy bas fl Bee) [i eens eh Z pope = gepo aa bp = che fe of (+ = guico | =[ i+ Etats] soon 2 graf 2 guaPe 2d. No= Ch a) (= Seat | fi-$ ce) | et 2 ganP 2 an fe = — onal \odeosuo 2 bg+ be thom ai 4p WBA 1,92 ot 7 ete. fo ee nen AT 4 ++- Ge ae a a fe. A «Re sat a y 41 a ee oe = 042% CA = 093% AC poe — 9 He > 101,02% C2 - 10h, tt a Bm eo Bg oe eee _ ko = 093% bu | . KE ga 0602 fin fron 3a BP = ee a Va yo,03% = RL gg,40% Fig no = ke - RES = — 10h 4th Vha 2 BOLL Veutuon Bgr aps hen BY 153% = 53% @) ss The asl Pls eho ME Ae (y At KP eoae robo sas A P f ve §maroaks * 100 — 4.38278 , too = [4 3t n- +e = 3Adb. 05 Ra 35 aaron * O = 10,21 A Rt = et ~ at = 1031 - 14,3t= — 4,06 fr: A. AME - (¥& - ve.) Fite ME ¢ 100 At ft, Ato Ro Vio = OHS # F4064369 pe 4302325 4 100 3ohgi29 45292497 = oth + 254 & O05 «100 = 4, 485 pp Qh hee Wen ( Shes 100 Kee ne NW Mee) ves Vte = —1,h43 pp. 3. hime Yea. Ay [Bat ~ The ) + 120 Ve Atty Ki Vta Vto =~ AS4 coxa a newts +(- hhh) AENDY) = ~ 4,06 BAZA DE DATE, ‘Vabel nr. 27 RON paey hn ee ae He Pa Pose 20m = 33h ew spol = rs (Geade. lox vol) m=! d= 1m toni a Cae ty ie Cu ed vv. de nated otk, dunoto, aoools . ° ube. endl cate imve> prposional ou dunate de nilake » m= ch Ae g= fe wT @ chr 7 a= z e ee dd Ro= Tee 5 mo = NE tho = Hh J pa = Wh AT WE Lar 0th Vi- 0A xpo= WS +100 = offs h ( sea, ae WF e die) Rene fa = Nr fg -iIh 4 peak prot La «tha m. ao 1S Ch ca = CA - PR = wilt = o0d- 103% F uae oui Ve= GA «loom No ¢ 10 = 0% Som= Hot a tab f Taretill p= Te emo= Mnlogs Pb x10 Te bh ee Pb -M pO" oAtbs = HET A or To SEMINAR 9:10 Analizapragulu de rentabilitate + analiza pozit_elfinanciare S8 se determine: “Gnu variantai productia vinduta a 180,000 suma ch fixe 30.000 Suma ch variable 108.000 | 312.500 | CAcritica 45.000 GRILAZ variant |W producia vinduta : 360,000 suma ch fixe 60.000 suma ch variable es 216.000 388.800

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