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CAPI TOLUL 4
CHELTUI ELI LE FI RMEI
Q QXPHURDVH VHFWRDUH GH DFWLYLWDWH IRUPD FHD PDL FRQFUHW vQ FDUH VH
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Variabile VXQW GHSHQGHQWH GH YDULD LD YROXPXOXL SURGXF LHL
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CA
Analiza economico-financiara aprofundata - curs Master AAPA, anul I, semestrul 2
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&RUHOD LHUDQGDPHQWHFRQVWDQWH
Cv
CA &RUHOD LHUDQGDPHQWHGHVFUHVF WRDUH
Cv
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Chelt
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CA
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&XQRDWHUHD GHIDOF ULL FKHOWXLHOLORU vQ YDULDELOH L UHVSHFWLY IL[H SUH]LQW R
LPSRUWDQ GHRVHELW vQ OXDUHD GHFL]iilor de ordin strategic la nivelul firmei. 3RQGHUHDFKHOWXLHOLORUIL[HvQFHOHWRWDOHLQIOXHQ HD] DWkWJUDGXOGHIOH[LELOLWDWH
DODFWLYLW LLILUPHLFkWLQLYHOXOSURILWDELOLW LLDFHVWHLD
2. 'XS PRGXOGHLGHQWLILFDUHLUHSDUWL]DUHSHSXUW WRULLGHFKeltuieli:
Directe VXQW OHJDWH QHPLMORFLW GH DFWLYLWDWHD XQHL XQLW L
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materiale etc.
I ndirecte VXQWRFD]LRQDWHGHIXQF LRQDUHDvQDQVDPEOXDILUPHL
FKHOWXLHOLDGPLQLVWUDWLYHGHvQWUH Lnere.
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&XPXODUHD FHORU GRX FULWHULL DQWHULRU SUH]HQWDWH GXFH OD LGHQWLILFDUHD
XUP WRDUHORUSDWUXFDWHJRULLGHFKHOWXLHOL
A. cheltuieli variabile directe: materii prime, salarii identificabile pe produs, etc.
B. cheltuieli fixe directe DPRUWL]DUHD XWLODMHORU L PDLQLORU IRORVLWH OD
fabricarea unui singur produs.
C. cheltuieli variabile indirecte HQHUJLD HOHFWULF L FRPEXVWLELOXOFRQVXP WH GH F WUH VHF LLOH vQ FDUH VH IDEULF PDL mult de un singur produs.
D. cheltuieli fixe indirecte: cheltuieli administrative, de cercetare-dezvoltare.
3. 'XS QDWXUDDFWLYLW LL
De exploatare sunt legate de realizarea obiectului de activitate al firmei. Se includ aici: cheltuieli cu materii prime L PDWHULDOHFKHOWXLHOL FX XWLOLW LOH OXFU UL L VHUYLFLL SUHVWDWH GH F WUH WHU L
Analiza economico-financiara aprofundata - curs Master AAPA, anul I, semestrul 2
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FKHOWXLHOL FX SHUVRQDOXO FKHOWXLHOL UHSUH]HQWkQG LPSR]LWH L WD[H
legate de exploatare, amortizare etc. Financiare LQFOXGGLIHUHQ HQHIDYRUDELOHGLQFHGDUHDWLWOXULOor de
SODVDPHQW SLHUGHUL GLQ FUHDQ H OHJDWH GH SDUWLFLSD LL GREkQ]L
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SLHUGHULGLQFDODPLW LSLHUGHULGLQGHELWRULOLWLJLRLetc.
Costul marginal
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XQLW L VXSOLPHQWDUH GH SURGXV Q DQDOL]D HFRQRPLF SUH]LQW R PDUH
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marginal expriP FUHWHUHD vQFDV ULORUWRWDOHRE LQXWHGHF WUHILUP FDHIHFWDOYkQ] ULLXQHLXQLW LVXSOLPHQWDUH
$QDOL]D PDUJLQDO FDUH VH HIHFWXHD] SH ED]D FHORU GRL LQGLFDWRUL UHOHY
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5HOD LDGLQWUHFHLGRLindicatori
Decizia
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Vm
> Cm &UHWHUHDSURGXF LHL Vm < Cm 5HGXFHUHDSURGXF LHL Vm = Cm 1LYHORSWLPDOSURGXF LHL n cazul n care n acest punct
ILUPD QX vQUHJLVWUHD] SURILWHVWHQHFHVDU RUHGXFHUHVDXlichidare a afacerii
4.2 $QDOL]DVWUXFWXUDO LGLQDPLF DFKHOWXLHOLORU
$QDOL]D VWUXFWXUDO SUH]LQW R LPSRUWDQ PDMRU vQ IRFDOL]DUHD
managementului firmei asupra categoriilor principale de cheltuieli n cadrul FRVWXOXL WRWDO DO SURGXVXOXL VHUYLFLXOXL vQ YHGHUHD vQFDGU ULL DFHVWRUD vQ
valorile prestabilite sau pentru realizarea de economii. Pe baza analizei de tip structural se poate identifica sectorul de activitate din care face parte firma,
Analiza economico-financiara aprofundata - curs Master AAPA, anul I, semestrul 2
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GHRDUHFH ILHF UXL VHFWRU vL HVWH FDUDFWHULVWLF XQ SURILO VWUXFWXUDO GLVWLQFW GH
cheltuieli. Astfel, n cadrul unHL ILUPHGHFRQVXOWDQ SRQGHUHDGRPLQDQW vQFDGUXOFRVWXOXLHVWHUHSUH]HQWDW GHF WUHFKHOWXLHOLOHFXSHUVRQDOXOvQWLPSFH
SHQWUX R ILUP GH GLVWULEX LH SRQGHUHD PDMRULWDU HVWH GH LQXW GH F WUH
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Cu ajutorul indicilor se reDOL]HD] DQDOL]D vQ GLQDPLF a categoriilor VHPQLILFDWLYH GH FKHOWXLHOL 6XUVD LQIRUPD LRQDO HVWH FRQVWLWXLW GH F WUH
FRQWXOGHUH]XOWDWHDFFHQWXOILLQGSXVSHFKHWXLHOLOHGHH[SORDWDUHLUHVSHFWLY
financiare. 'LQDPLFD GLIHULW D FKHOWXLHOLORU SRDWH IL HIHFWXO DF LXQLL XQXL VLVWHP FRPSOH[
GHIDFWRULvQWUHFDUHPHQ LRQ P
- PRGLILFDUHDWHKQRORJLLORUGHIDEULFD LH
- schimbarea surselor de aprovizionare; - UHGXFHUHDQXP UXOXLGHSHUVRQDO
- PRGLILFDUHDVWUXFWXULLGHIDEULFD LHHWF
4.3 $QDOL]DIDFWRULDO DSULQcipalelor categorii de cheltuieli
,QGLFDWRUXO XWLOL]DW vQ DQDOL]D IDFWRULDO VHQXPHVWHcheltuieli la 1.000 lei
venituri:
C1000 lei venituri = 0001.Venituri
Cheltuieli
,QGLFDWRUXOPHQ LRQDWSRDWHILIRORVLWDWkWSHQWUXDQDOL]DHYROX LHLFKHOWXLHOLORU
toWDOHFkW L DFKHOWXLHOLORUGH H[SORDWDUHL UHVSHFWLYD FKHOWXLHOLORUDIHUHQWH
cifrei de afaceri.
4.3.1 Analiza cheltuielilor aferente cifrei de afaceri
C1000CA = 00010001 .
pvicigisau.
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ii
ii
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Analiza economico-financiara aprofundata - curs Master AAPA, anul I, semestrul 2
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1. IDFWRUXOGHVWUXFWXU respectiv ponderea diferitelor produse (servicii) vQ FDGUXO FLIUHL GH DIDFHUL UHDOL]DWH GH F WUH ILUP vQ FXUVXO SHULRDGHL
DQDOL]DWH 6H GHWHUPLQ SH ED]D FDQWLW LORU FRPHUFLDOL]DWH GLQ ILHFDUH
produs. 2. factori calitativi
SUH XOGHYkQ]DUH depinde de politicaFRPHUFLDO DILUPHLGHSR]L LDSH SLD GH FDUDFWHULVWLFLOH SURGXVXOXL FRPHUFLDOL]DW GH FDOLWDWHD
DFHVWXLDGHFRQFXUHQW HWF
costul unitar depinde de nivelul tehnologiilor utilizate, de calitatea L SR]L LRQDUHD IXUQL]RULORU GHPDWHULL SULPH VHPifabricate, a nivelului FKHOWXLHOLORU VDODULDOH GH HIHFWXO HFRQRPLLORU GH VFDU L LPSOLFLW GH
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Exemplu Cantitate buc Cost unitar 3UH GHYkQ]DUH C 1000CA Produs 1
A 1.000 1.500 7.875 11.200 10.500 14.000 750 800 B 3.500 4.800 5.500 6.125 6.250 7.000 880 875 C 5.500 5.700 19.000 25.425 20.000 28.250 950 900
Total 10.000 12.000 905,5 827,5
6WUXFWXUDYkQ] ULORU
Structura - % Produs 2011 2012
A 10 12,5 B 35 40 C 55 47,5
Total 100 100
Analiza economico-financiara aprofundata - curs Master AAPA, anul I, semestrul 2
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4.3.2 Analiza cheltuielilor salariale
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denumit cheltuieli salariale la 1.000 lei venituri din exploatare sau la 1.000 lei cifra de afaceri.
Csal1000 vex = 0001.NCsal
CAN
p
p
)DFWRULLGHLQIOXHQ VXQW
1. raportul Np/ CA ca expresie a SURGXFWLYLW LL PXQFLL GLQ ILUP UHVSHFWLYD IRUPD LQYHUV 3HQWUX D UHOLHID R VLWXD LH IDYRUDELO HVWH
QHFHVDUFDUDSRUWXOV ILHFkWPDLPLF
2. raportul Csal/ Np VDODULXOPHGLXEUXWSHRSHUVRDQ , care la rndul V XVXSRUW LQIOXHQ DHVWHUH]XOWDWXODF LXQLLDOWRUGRLIDFWRULLDQXPH
2.1 raportul T/ Np respectiv timpul mediu luFUDWSHRSHUVRDQ 2.2 raportul Csal/ T salariul mediu tarifar
QWUHGLQDPLFDFKHOWXLHOLORUVDODULDOHL FHDDSURGXFWLYLW LLPXQFLL WUHEXLH V
H[LVWH R FRUHOD LH FDUH HVWH SXV vQ HYLGHQ FX DMXWRUXO indicelui de
FRUHOD LH:
I c = w
sal
II
1,
FHHD FH VHPQLILF FUHWHUHDPDL UDSLG D SURGXFWLYLW LL PXQFLL GHFkW FHD D
VDODULLORUvQSHULRDGDGHWLPSDQDOL]DW
4.3.3 Analiza cheltuielilor financiare s
&KHOWXLHOLOHILQDQFLDUHFRQ LQSULQWUHDOWHOHVXPHOHSO WLWHGUHSWUHPXQHUD LHD
capitalXULORUXWLOL]DWHILHF HVWHYRUEDGHFHOHSURSULLVDXvPSUXPXWDWH&RVWXOFDSLWDOXULORUGHQDWXU SURSULHHVWH UHSUH]HQWDWGHFkWLJXODWHSWDWGHF WUH
DF LRQDUL SHQWUX VXPHOH DSRUWDWH vQ FDGUXO ILUPHL FkWLJ PDWHULDOL]DW vQ
Analiza economico-financiara aprofundata - curs Master AAPA, anul I, semestrul 2
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GLYLGHQGHVDXvQFUHWHUHDYDORULLDF LXQLORUGH LQXWHQFHHDFHSULYHWHFRVWXO
FDUH UHPXQHUHD] FDSLWDOXULOH vPSUXPXWDWH DFHVWD VH FRQFUHWL]HD] VXE
IRUPDGREkQ]LORUSO WLWH
'XS FXP YRP GHPRQVWUD vQ FDGUXO FDSLWROXOXL GHGLFDW SUH]HQW ULL VLWXD LHL
ILQDQFLDUH L SDWULPRQLDOH D ILUPHL UHVSHFWLY vQ PHQ LRQDUHD LQGLFDWRULORU
XWLOL]D L vQPDQDJHPHQWXOYDORULLQLYHOXOXLGHDQVDPEOXDOVXUVHORU ILQDQFLDUH
IRORVLWH vQ ILQDQ DUHD DFWLYLW LL ILUPHL vL FRUHVSXQGH XQ FRVW PHGLX GH
UHPXQHUDUH $FHVWD VH FDOFXOHD] FD PHGLH SRQGHUDW vQtre costul de UHPXQHUDUHDOILHF UHLDGLQFHOHGRX FDWHJRULLGHFDSLWDOXULXWLOL]DWHSURSULLL
UHVSHFWLYvPSUXPXWDWH$VWIHOHVWHSXV vQHYLGHQ LQFLGHQ DGLUHFW SHFDUH
R DUH VWUXFWXUD GH ILQDQ DUH DOHDV GH F WUH PDQDJHPHQWXO ILUPHL DVXSUD
nivelulXLGHUHQWDELOLWDWHDDFWLYLW LLGHVI XUDWH8WLOL]DUHDSULRULWDU DVXUVHL
GH ILQDQ DUH FDUH GH LQH XQ FRVW PDL UHGXV YD DYHD R LQIOXHQ EHQHILF
DVXSUDFKHOWXHOLORUGHQDWXU ILQDQFLDU L LPSOLFLWDVXSUDUH]XOWDWXOXLQHWDO
H[HUFL LXOXL
n cadruOFKHOWXLHOLORUGHQDWXU ILQDQFLDU FDWHJRULDFDUHGH LQHSRQGHUHDFHDPDL LPSRUWDQW HVWH UHSUH]HQWDW GH F WUH FKHOWXLHOLOH FX GREkQ]LOH $QDOL]D
FDX]DO XWLOL]HD] GH DVHPHQHD PHWRGD VXEVWLWX LLORU vQ ODQ SHQWUX
HYLGHQ LHUHD IDFWRULORU GHWHUPLQDQ L vQ HYROX LD DFHVWRU FKHOWXLHOL ,QGLFDWRUXO
utilizat este n acest caz cheltuieli cu dobnzile la 1.000 lei cifra de afaceri.
$FHVWDHVWHLQIOXHQ DWGLUHFWGHF WUHXUP WRULLIDFWRUL
HILFLHQ D XWLOL] ULL DFWLYHORU WRWDOH de care dispune societatea comHUFLDO HILFLHQ DLOXVWUDW GHQXP UXOGHURWD LLHIHFWXDWGHDFHVWHDvQ
SHULRDGD DQDOL]DW UDSRUWXO GLQWUH DFWLYHOH WRWDOH L YDORDUHD FLIUHL GH
DIDFHUL/DUkQGXOV XHILFLHQ DXWLOL] ULLDFWLYHORUWRWDOHGHSLQGHGHPRGXO
GH JHVWLXQH ILQDQFLDU SUDFWLFDW GH PDQDJHPHQWXO ILUPHL SUHFXP L GH
SDUWLFXODULW LOH VSHFLILFH WLSXOXL GH DFWLYLWDWH FRQFUHWL]DWH FXSULRULWDWH vQ
QLYHOXO VWRFXULORU DO FUHDQ HORU SUHFXP L vQ GLPHQVLXQHD QHFHVDU D
FDSDFLW LORUGHSURGXF LH
Analiza economico-financiara aprofundata - curs Master AAPA, anul I, semestrul 2
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VWUXFWXUDGHILQDQ DUHXWLOL]DW , respectiv ponderea datoriilor n cadrul SDVLYHORU WRWDOH DOH ILUPHL UDSRUWXO GLQWUH YDORDUHD GDWRULLORU L FHD D
SDVLYHORU WRWDOH 3ROLWLFD ILQDQFLDU vL SXQH DPSUHQWD DVXSUD VWUXFWXULL
ILQDQFLDUHDO WXULGHFDUHVHLPSXQDILOXDWHvQFRQVLGHUDUHL eventualele
UHVWULF LRQ ULJHQHUDWHGHLQVXILFLHQ DFDSLWDOXULORUSURSULLGHH[HPSOX
3. costul capitalurilor mprumutate, cost dependent direct de un sistem GH IDFWRUL FXP DU IL UDSRUWXO GLQWUH FHUHUH L RIHUWD SH SLD D FUHGLWXOXL
gradul de dezvoltare a sistemului financiar-EDQFDUGLQHFRQRPLDQD LRQDO IXQF LRQDOLWDWHD SLH HORU EXUVLHUH FD PLMORF DOWHUQDWLY GH ILQDQ DUH D
DFWLYLW LL SULQ HPLWHUHD GH REOLJD LXQL HWF UDWD LQIOD LHL GLQ SHULRDGD
DQDOL]DW QLYHOXOULVFXOXLFDUHvQVR HWHDFWLYLWDWHDGHVI XUDW HWF
4.4 Analiza costului unitar
8WLOL]DUHD PRGHOXOXL IDFWRULDO GH PDL MRV SXQH vQ HYLGHQ FRPSRQHQWHOH
majore ale costului unitar:
Cu = cmd + csd + cind, n care:
cmd = FKHOWXLHOLFXPDWHULLSULPHLPDWHULDOHGLUHFWH, care la rndul lor VXQW UH]XOWDWXO SURGXVXOXL GLQWUH FRQVXPXO VSHFLILF FVL L SUH XO GH
DSURYL]LRQDUHSHQWUXILHFDUHPDWHULHSULP VDXPDWHULDOvQSDUWHSDL
csd = cheltuieli cu salarii directe GHSHQGHQWH GH WLPSXO GH PXQF SHILHFDUHID] VDXRSHUD LHQHFHVDU FRQIRUPVSHFLILFD LLORUWHKQRORJLFHWLLGH
nivelul salariului tarifar (shi); cind = cota-SDUWH GLQ FKHOWXLHOLOH GH QDWXU LQGLUHFW DORFDW podusului analizat.
([LVW GRX PHWRGH LPSRUWDQ HGHDORFDUHDFKHOWXLHOLORUGHQDWXU LQGLUHFW
pe produs: - metoda FODVLF FDUH VH ED]HD] SH XWLOL]DUHD XQRU FKHL GH UHSDUWL]DUH D
FKHOWXLHOLORU LQGLUHFWH FKHL FDUH SRW IL FRQVXPXO GH PDQRSHU GLUHFW
RUHOHGHIXQF LRQDUHDXWLODMHORUHWF
Analiza economico-financiara aprofundata - curs Master AAPA, anul I, semestrul 2
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- metoda ABC ACTIVITY BASED COSTINGPHWRGDFDUHLPSOLF XQVHWGHLQIRUPD LLPai detaliat cu privire la originea cheltuielilor indirecte. Astfel, se LPSXQDIL LGHQWLILFDWHDFWLYLW LOHF URUD OHFRUHVSXQGDFHVWHFKHOWXLHOLGH
QDWXU LQGLUHFW FXP DU IL DFWLYLW LOH GH FRQFHS LH DFWLYLW LOH GH
DPEDODUH DFWLYLW LOH GH FRPHUFLDOL]DUH WUDQVSRUW UHFODP L SXEOLFLWDWH
s.a. Cheile de alocare, de repartizare pot diferi: astfel, n cazul cheltuielilor GHDPEDODUHVHSRDWH OXD vQFRQVLGHUDUHQXP UXOGHSURGXVHIDEULFDWH vQ
timp ce pentru repartizarea cheltuielilor de comercializare se poate lua n GLVFX LHQXP UXOGHFRPHQ]L
4.5 Strategii n domeniul costurilor
4.5.1 (FRQRPLLOHGHVFDU
8QXO GLQ IDFWRULL FHLPDL LPSRUWDQ L FDUH WUHEXLH DYX L vQ YHGHUH vO FRQVWLWXLH
JUDGXO GH XWLOL]DUH DO FDSDFLW LORU GH SURGXF LH Q FRQGL LLOH n care sunt LGHQWLILFDWH UH]HUYH GH FUHWHUH D DFHVWXLD VH SRDWH FRQVWDWD WHQGLQ D GH
diminuare a costului complet unitar al produsului pe seama cheltuielilor fixe. $FHVW OXFUX FUHHD] FRQGL LLOH SHQWUX RE LQHUHD XQRU QLYHOXUL FRPSHWLWLYH DOH
SUH XOXLGHvnzare. Q PRPHQWXO GH ID vQ QXPHURDVH VHFWRDUH GH DFWLYLWDWH H[LVW R WDOLH
PLQLPDO GHHILFLHQ FDUHVHED]HD] H[DFWSHPHFDQLVPXOGHVFULVDQWHULRU
'HH[HPSOXvQLQGXVWULDGHDXWRYHKLFXOHQLYHOXOPLQLPDQXDOGHIDEULFD LHHVWH
situat n jurul valRULL GH XQLW L )LUPHOH D F URU FDSDFLWDWH GHSURGXF LHLUHVSHFWLYJUDGGHXWLOL]DUHDODFHVWHLDSHUPLWRE LQHUHDXQXLQLYHO
VXSHULRUGHSURGXF LHEHQHILFLD] GHXQFRVWLLPSOLFLWXQSUH GHYkQ]DUHPDL
competitiv dect celelalte firme.
Exemplu 6RFLHWDWHD FRPHUFLDO 5RVSULQW 6$ IDEULF L FRPHUFLDOL]HD] XQ VLQJXU
SURGXV ,QIRUPD LLOH OHJDWH GH DFHVWD SHQWUX DQXO VXQW SUH]HQWDWH vQ
WDEHOXOXUP WRU
Analiza economico-financiara aprofundata - curs Master AAPA, anul I, semestrul 2
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AdminTypewritten Text
AdminTypewritten Text
I ndicator UM Valoare
&DQWLWDWHDSURGXV buc 50.000
&DQWLWDWHDYkQGXW buc 49.000
Pre GHYkQ]DUHXQLWDU lei/buc 10.000
Cost variabil unitar lei/buc 6.500
Suma cheltuielilor fixe mii lei 75.000
&DSDFLWDWHDPD[LP GHIDEULFD LH buc 70.000
QDFHODLVHFWRUGHDFWLYLWDWH vLGHVI RDU DFWLYLWDWHD vQF SDWUXFRQFXUHQ L
FDUH SURGXF L FRPHUFLDOL]HD] DFHODL WLS GH SURGXV SH DFHOHDL SLH H GH
GHVIDFHUHFDLILUPD5RVSULQW
I ndicator UM Firma A Firma B Firma C Firma D
&DQWLWDWHYkQGXW buc 45.000 60.000 55.000 75.000
3UH GHYkQ]DUH lei/buc 10.500 9.800 9.900 9.650
Ce nivel minim aO JUDGXOXL GH XWLOL]DUH DO FDSDFLW LL GH SURGXF LH
WUHEXLHV DWLQJ 5RVSULQWDVWIHO vQFkWV DLE XQSUH GHYkQ]DUH
PDLFRPSHWLWLYGHFkWILUPHOH%LUHVSHFWLY&vQFRQGL LLOHvQ
FDUHvLPHQ LQHDFHHDLPDUM GHSURILW"
Rezolvare
Nivelul cRVWXOXLFRPSOHWXQLWDUDOSURGXVXOXLIDEULFDWLFRPHUFLDOL]DWGHF WUH
Rosprint este de 8.000 lei. Acesta este format din 6.500 lei cost variabil unitar L OHL FRWD-SDUWH DORFDW SH XQLWDWH GLQ FKHOWXLHOLOH IL[H
OHLEXF5H]XOW DDGDUFDPDUM XQLWDU GHSURILWHVWHGH
3HQWUXDDWLQJHXQSUH GH OHLEXF vQFRQGL LLOHS VWU ULLXQHLPDUMHGH
SURILWGHvQVHDPQ F QLYHOXOFRVWXOXLFRPSOHWDUWUHEXLV ILHGH
lei/buc.
7.760 (cost unitar) = 6.500 (cost variabil unitar) + 1.260 (cost fix unitar)
Analiza economico-financiara aprofundata - curs Master AAPA, anul I, semestrul 2
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Deci: 1.260 lei/unit. = x
.. 00000075
GHXQGHUH]XOW F [ EXFFHHDFHFRUHVSXQGHXQXLJUDGGHXWLOL]DUH
DOFDSDFLW LLGHSURGXF LHGH
Gu = 1000007052459
.
.
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Analiza economico-financiara aprofundata - curs Master AAPA, anul I, semestrul 2
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Analiza economico-financiara aprofundata - curs Master AAPA, anul I, semestrul 2
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Analiza economico-financiara aprofundata - curs Master AAPA, anul I, semestrul 2
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CAPITOLUL 44.1 Clasificarea cheltuielilor firmei. Costul marginal4.2 Analiza structurala si dinamica a cheltuielilor4.3 Analiza factoriala a principalelor categorii de cheltuieli4.3.1 Analiza cheltuielilor aferente cifrei de afaceri4.3.2 Analiza cheltuielilor salariale4.3.3 Analiza cheltuielilor financiare
4.4 Analiza costului unit ar4.5 Strat egii in domeniul costurilor4.5.1 Economiile de scara4.5.2 Costurile-tinta4.5.3 Aliantele strategice si fuziunule
F: Vm Cm: Reducerea produc iei: 750 950: Cantitatea produs: Cantitatea vandut: Pre de vanzare unitar: Cost variabil unitar: Suma cheltuielilor fixe: Firma D: Cantitate vandut: buc: 45000: 60000: 55000: 75000: Pre de vanzare: leibuc: 10500: 9800: 9900: 9650: Caracteristicile dorite ale produsuluiserviciuluiRow1: Caracteristicile dorite ale produsuluiserviciuluiRow1_2: Marja scontat de profitRow1: Marja scontat de profitRow1_2: Atingerea costuluiint totalRow1: Atingerea costuluiint totalRow1_2: