Performanta Avicola

8/16/2019 Performanta Avicola

1/34

ACADEMIA DE STUDII ECONOMICE DIN BUCUREŞTIFACULTATEA DE ECONOMIE AGROALIMENTARĂ ŞI A MEDIULUI

LUCRARE DE LICENŢĂPERFORMANŢA ECONOMICĂ LA S.C. AVICOLA MIHĂILEŞTI S.R.L.

Coordonator:

Conf. univ. dr. Iuiana !O"RE

A#$ov%nt:Stan Mariu$&A%'andru

"u(ur%)ti

*+,,


2/34

Cuprins:

INTRODUCERE................................................................................................................ 3

CAPITOLUL I PERFORMANŢA ECONOMICĂ - ABORDĂRI TEORETICO-

METODOLOGICE............................................................................................................4

1.1. Per!r"#n$# e%!n!"i%& ' (e)i"i*&ri %!n%ep*u#)e............................................................ -1.+ ,is*e"u) (e in(i%#*!ri #i ei%ien$ei e%!n!"i%e u*i)i#* /n #n#)i# per!r"#n$eie%!n!"i%e /n #0ri%u)*ur&.............................................................................................................

CAPITOLUL II EALUAREA PERFORMANŢEI ECONOMICE LA ,C AICOLA

MI2ĂILETI ,RL............................................................................................................ 11

*.,. In!r"#$ii 0ener#)e............................................................................................................. ,,+.1.1 An#)i# e!)u$iei %#pi*#)u)ui s!%i#) #) s!%ie*&$ii........................................................... ,/

*.*. An#)i# p!*en$i#)u)ui *e5ni%! pr!(u%*ie............................................................................ ,-

*.*., An#)i# %#p#%i*&$ii (e pr!(u%$ie................................................................................... ,-+.+.+ An#)i# "i6)!#%e)!r i7e 8i %ir%u)#n*e 8i # (#*!rii)!r s!%ie*&$i....................................,-

+.3. An#)i# !r$ei (e "un%&..................................................................................................... ,+.4. An#)i# #%*ii*&$ii %!"er%i#)e............................................................................................. ,0+.9. An#)i# %5e)*uie)i)!r 8i # eni*uri)!r /n peri!#(# +::;-+:1:............................................ *+

+.9.1 An#)i# %5e)*uie)i)!r (e pr!(u%$ie............................................................................... .*++.9.+ An#)i# %!s*u)ui (e pr!(u%$ie........................................................................................ *,+.9.3 An#)i# pre$uri)!r (e !ni*#*e....................................................................................... *-+.? An#)i# ,@OT ..................................................................................................................... *1

CAPITOLUL III MODALITĂŢI DE CRETERE A PERFORMANŢEI ECONOMICE LA,.C AICOLA MI2ĂILETI ,.A......................................................................................+?

3.1 Cre8*ere# pr!(u%$iei (e %#rne (e pui 8i # 0r#(u)ui (e !)!sire # %#p#%i*&$ii)!r (e pr!(u%$ie/n peri!#(# +:11-+:13............................................................................................................... *3.+ Pr!ie%*#re# %5e)*uie)i)!r eni*uri)!r si pr!i*u)ui >ru* (in e7p)!#*#re................................ *0

3.+.1 Pr!ie%*#re# %5e)*uie)i)!r (in e7p)!#*#re....................................................................... *23.+.+ Pr!ie%*#re# eni*uri)!r (in e7p)!#*#re........................................................................ /+3.+.3 Pr!ie%*#re# pr!i*u)ui >ru* (in e7p)!#*#re.................................................................... /,

CONCLUII I PROPUNERI.........................................................................................3+

BIBLIOGRAFIE............................................................................................................... 34

*


3/34

In*r!(u%ere

3n a(%$ta u(rar% a4 5r%6%ntat (on(%5tu d% 5%rfor4an78 %(ono4i(8 )i a4 a#ordat at9t

5art%a t%or%ti(8 (9t )i 5art%a 5ra(ti(8 5rin $tudiu d% (a6 a$u5ra fir4%i S.C. Avi(oa Mi8i%)tiS.R.L.

P%rfor4an7a %(ono4i(8 $% (ara(t%ri6%a68 5rin 5ro;r%$u 5% (ar% o E d% *-=/ ;.

A(%a$ta d%6votar% a avi(uturii $% dator%a68 (r%)t%rii 5r%f%rin7%i (atr% (on$u4u d% (arn%d% 5a$ar% d%oar%(% nu nu4ai 5%ntru (8 %$t% o (arn% (ar% $% 5rodu(% %fi(i%nt )i (ar% %$t% 4ai 5utin

$(u458 5%ntru (on$u4atori= dar )i 5%ntru (8 %$t% v%r$ati8= $i45u d% 5r%5arat )i foart% 5otrivit8

5%ntru 4an(ar%a ;ata d% (on$u4.

/


4/34

CAPITOLUL I PERFORMANŢA ECONOMICĂ - ABORDĂRI TEORETICO-METODOLOGICE

1.1. Performanţa economică – delimitări conceptuale

>na din 5riorit87i% (%r(%t8rii %(ono4i(% a fo$t )i %$t% r%%vauar%a no7iunii d% 5%rfor4an78

)i 4ai a%$ (8utar%a )i ;8$ir%a unor indi(atori (ar% $8 r%f%(t% (9t 4ai fid% $u#tiit87i%

fun(7ion8rii %ntit87ior %(ono4i(%= fi% %% in$titu7ii 5u#i(% $au a;%n7i %(ono4i(i fi% 5ro;ra4% $au

a(tivit87i a% d%5arta4%nt%or ;uv%rna4%nta%.

P%ntru a a$i;ura o


5/34

5%rfor4an7a or;ani6a7i%i


6/34

No7iun%a d% 5%rfor4an78 %$t% $tr9n$ %;at8 d% (o45%titivitat%= avanta (on(ur%n7ia=

%fi(i%n78 )i %fi(a(itat%. 3n fi;ura ,., $% 5r%6int8 %;8tura dintr% 5%rfor4an78= (o45%titivitat%=

%fi(i%n78 )i %fi(a(itat%.

Fig. 1.1 Modelul !"#o$ilo$ de %e$o$&!'(!

P%rfor4an7a %$t% un r%6utat d%o$%#it o#7inut n o( a5art% in a5r%(i%r%a 5%rfor4ant%i %(ono4i(% o(u5a niv%u r%nt%i fun(iar% $i a

ar%nd%i. Pr%tu ar%nd%i %$t% %%4%ntu nou (ar% ar% i45a(t a$u5ra 5%rfor4ant%i %(ono4i(%.

P%rfor4anta %'5oatati%i a;ri(o% d%5ind% d% (aitat%a ;%$tiunii %(ono4i(o&finan(iar%= in

(onditii% un%i in6%$trari t%ni(% o5ti4% $i a or;ani6arii rationa% a 5rodu(ti%i $i a 4un(ii.

G%$tiun%a finan(iara a intr%5rind%rii tr%#ui% $a a$i;ur% 5rot%ar%a 5atri4oniuui 5rin 4ai #una

ad4ini$trar% $i auto(ontro in utii6ar%a r%$ur$%or 5ro5rii $i atra;%r%a d% noi r%$ur$%.

1

Co45%titivitat%Co45%titivitat%

Efi(i%n7aEfi(i%n7a

Efi(a(itat%Efi(a(itat%

AvantaAvanta

(o45%titiv (o45%titiv

?(on(ur%n7ia@ ?(on(ur%n7ia@

Fir48Fir48 5%rfor4ant 5%rfor4ant88


7/34

G%$tiun%a %(ono4i(a %$t% un (on(%5t 4ut 4ai ar; d%(at (% a ;%$tiunii finan(iar%=

(u5rind% toat% do4%nii% a(tivitatii %'5oatati%i $i $% r%f%(ta 5o6itiv in 5%rfor4anta %(ono4i(a.

Para4%trii 5%rfor4ant%i %'5ri4a (aitat%a a(tuui 4ana;%ria. !% a(%%a= in it%ratura d%

$5%(iaitat% $% utii6%a6a (u $%n$ $i4iar notiuni% d% 5%rfor4anta $i %fi(i%nta.

P%rfor4anta %(ono4i(a a intr%5rind%rii a;ri(o% $au a f%r4%i fa4iia% (o4%r(ia%

r%f%(ta $int%ti( r%6utatu ra5ortuui dintr% %f%(t% $i %forturi $i %$t% d%t%r4inata d% ;radu d%

in6%$trar% (u r%$ur$%= d% fa(torii naturai $i #ioo;i(i= dar $i d% 5%rfor4anta 4ana;%riaa.

Mana;%4%ntu t%ni( $i %(ono4i( ar% un ro otarator in toat% $f%r%% a(tivitatii intr%5rind%rii. In

(onditii% un%i (o45%titii 5ut%rni(% 4ana;%4%ntu finan(iar d%vin% 5rioritar 5%ntru 5atrund%r%a=

4%ntin%r%a $i %'tind%r%a intr%5rind%rii 5% 5iata.

1.2 Sistemul de indicatori ai eficienţei economice, utilizat în analiza performanţei

economice în agricultură

Anai6a (o45%%'8= a int%rd%5%nd%n7%i (rit%riior= d% a5r(i%r% a %fi(i%n7%i %(ono4i(%= nu

5oat% fa(% a#$tra(7i% d% a5r%(i%r%a niv%uui %fi(i%n7%i %(ono4i(%= i45i(it d% (unoa)t%r%a

4odait87ior d% %'5ri4ar% a a(%$t%ia. 3n a(%$t (adru= /n )i*er#*ur# e%!n!"i%& e7is*& (!u&

!rien*&ri un(#"en*#)e

& (%a (ar% $u$7in%= n%(%$itat%a (on$truirii unui $i$t%4 d% indi(atori (a5a#ii $8 r%f%(t% (9t

4ai a45u )i div%r$= (on7inutu= dina4i(a )i a$5%(t%% %fi(i%n7%i %(ono4i(%

& (%a (ar% (on$id%r8= (8 5oat% %'i$ta un $in;ur indi(ator ;o#a ;%n%ra= (a5a#i $8 r%ai6%6%

toat% a(%$t% (%rin7%.

Id%%a (ar% (9)ti;8


8/34

S% 5oat% (on(u6iona (8


9/34

=. - r#*# ren*#>i)i*&$ii s#u # pr!i*#>i)i*&$ii e%!n!"i%& in#n%i#r& %!"er%i#)& # %#pi*#)uri)!r

e*%..

Indi(atorii d% a 5un(t%% ! )i nu $unt indi(atori 5rioritari d% %fi(i%n78 %(ono4i(8=

d%oar%(% nu a$i;ur8 (o45ara#iit87ii


10/34

3. - in(i%#*!ri )# nie)u) se%$ii)!r er"e)!r (e pr!(u%$ie e*%.

Anai6a


11/34

SC Avi(oa MIHĂILEŞTI SRL %$t% a45a$at8 5% $tr. A#atoruui nr. *A= Ora$ Mi8i%)ti=

Sat !ra;an%$(u= ud. Giur;iu= (od 5o$ta +0*+,= t% +*-1.*.0/0= fa' +*-1.*.0*+= nr


12/34

& o#7in%r%a unor 5rodu$% a un $tandard d% (aitat% ridi(at

& 5rot%(7ia 4%diuui 5rin r%ai6ar%a un%i $ta7ii d% %5urar% (onfor4 48$urior

NTP ++,

O#i%(tiv%% $trat%;i(% a% $o(i%t87ii au (a finaitat% o#7in%r%a un%i (ifr% d% afa(%ri (9t 4ai

4ari )i o#7in%r%a unui 5rofit (9t 4ai 4ar%= (ar% %$t%=


13/34

!"#iu'i 'o&i'!l! 5lei6 #o#!l! 5&ii lei6 +o"i!l de#i'u#!Mou#ara Ma4oud S%i4an *,.+++ ,+ *,+ 1+Mou#ara I#rai4 ou$$%f ,+.++ ,+ ,+ /+Eia$ Na$r E&our /.++ ,+ / ,+Tota /.+++ ,+ /+ ,++

Cota d% (a5ita 4aoritar8 d% a(tiuni %$t% d%7inut8 d% Mou#ara Ma4oud S%i4an ?1+Q@ =

r%$tu fiind d%7inut% d% Mou#ara I#rai4 ou$$%f ?/+Q@ $i d% Eia$ Na$r E&our ?,+Q@.

Ta#%u nr.*

Gradu d%


14/34

+.+.+ An#)i# "i6)!#%e)!r i7e 8i %ir%u)#n*e 8i # (#*!rii)!r s!%ie*&$i

R%$ur$%% 4at%ria% (on$titui% o 5art% din an$a4#u intr8rior


15/34

A(tiv%% i4o#ii6at% a% $o(i%t87ii nu au


16/34

!in anai6a $tru(turii a(tiv%or (ir(uant%= r%i%$% fa5tu (8 5% 48$ur8 (% $to(uri% d% 4at%rii

5ri4% )i 4at%ria% au (r%$(ut


17/34

!ir%(toru ;%n%ra (o4uni(8


18/34

Confor4 dat%or 5r%6%ntat%= $aariu 4%diu 5% an;aat a (r%$(ut 5ro;r%$iv I>B= BMĂRGELAT>B ?#randuri


19/34

S.C. Fauna S.R.L Fo()ani= ud. Fo()aniI45ort: Oanda= "%;ia

Fura% S.C. Vi5ro4a' S.R.L Craiova= ud. !oS.C. G M Gru5 I45ort E'5ort S.R.L= "u(ur%)tiS.C. E'5ur S.A. >r6i(%ni= ud. So#o6ia

S .C. A;riro4 S.R.L Cu Na5o(a= ud. CuCo4#u$ti#i S.C. Pro5an For%$t S.R.LS.C. Car5at;a6 S.R.LS.C. Co4%r7 Cri$tina S.R.L

Co'"u$e'(i,

S.C. Tran$avia S.A. Cu&Na5o(aS.C A;ri(oa S.A."a(8uS.C. Avi(oa S.A.Ia)iS.C. A;ri$o S.R.L.Praova

2.'. #naliza c$eltuielilor !i a veniturilor în perioada 2(()-2(1(

3n anu *++2= d%)i v%nituri% tota% au (r%$(ut fa78 d% *++0= $% 5oat% o#$%rva o $(8d%r%


20/34

E$t% d% a $in%


21/34

%@ 4at%ria% d% fitrar%? tifon= at% 4at%ria%@

2.'.2 An#)i# %!s*u)ui (e pr!(u%$ie

Pro;r%$u (ontinuu a fa(torior d% 5rodu(7i% %$t% infu%n7at )i infu%n7%a68 a r9ndu $8u

(o$tu un%i unit87i d% 5rodu$.

Co$turi% 5% unitat%a d% 5rodu$ au fo$t infu%n7at% d% (r%)t%r%a (o$turior a 4at%rii 5ri4% )i

4at%ria%= d% (%% a% utiit87ior ?5% fondu (r%)t%rii 5%r4an%nt% a (%tui%ior (u %n%r;ia= ;a6%%=

%t(@ )i a (r%)t%rii fonduui d% $aarii tiit87i +., +.*+ +./,- 3ntr%7in%r% )i r%5ara7ii +., +., +.*+ A4orti6ar% +.*+ +.*+ +.*+1 !%$fa(%r% +.0 +./ +.2/ COST TOTAL .0* 1.*+ .1

+.9.3 An#)i# pre$uri)!r (e


22/34

+.9.4. E!)u$i# pr!i*u)ui # %5e)*uie)i)!r 8i # eni*uri)!r

!in anai6a dat%or finan(iar% a% $o(i%t87ii r%i%$% fa5tu (8 $o(i%tat%a a (uno$(ut un tr%nd

d%$(%nd%nt


23/34

Prin(i5aii indi(atori %(ono4i(o&finan(iari ai $o(i%t87ii= v%nituri tota%= (%tui%i tota%= au

(uno$(ut o %vou7i% (r%$(8toar%= 5% (and 5rofitu a $(a6ut $%4nifi(ativ.

S% 4%n7ion%a68 fa5tu (8=


24/34

5ro5riu ' ,++*.- Sova#iitat%a finan(iar8

USf W (a5ita 5ro5riu (ifra d% afa(%ri

+./* +.,+ +.,,

=. I'di"!#o$i !i e"/ili$ului i'!'"i!$/., Grad d% . I'di"!#o$i de ge+#iu'e

-., Rota7ia a(tiv%or fi'%


25/34

• Cr%$t%r%a nu4aruui d% $aariati d% a an a an

• Cr%$( a(tiv%% %ntitatii

• Cr%$t% %fi(i%nt%i ;%$tiunii (a5a(ita7ior

5rodu(tiv% )i a $to(urior • >n ;rad r%du$ d%


26/34

P%ntru a 5ro;no6a 5rodu(7ia d% (arn% d% 5ui )i ;radu d% foo$ir% a (a5a(it87iior d%

5rodu(7i%


27/34

Gradu d% utii6ar%

a (a5a(it87ior d% 5ro(%$ar% :

*+,, -0,++++W10Q

*+,* /+++W1Q

*+,/ 2-++++W0-Q

!atorit8 fa5tuui (8 5rodu(7ia d% (arn% d% 5ui %$t% d%t%r4inant8


28/34

E+#i&!$e! "/el#uielilo$ de e


29/34

%'5oatar%&' ?%i@Produ(tia d%(arn%

d% 5ui& ?ton%@

,2+* ,221 *++ -0,+ / 2-+

IW /,2+*

*+.+

IW ,.+*

[*+,, W [*++2 Y I W,,/++-*,- Y ,.+*W ,,*1-*20

[*+,*W [*+,+ Y I W,,2/*-0 Y ,.+*W ,*,,,/*

[*+,/W [*+,, Y I W,,*1-*20 Y ,.+*W ,,120/

P% 5ar(ur$u (%or / ani 5ro;no6ati= v%nituri% o$(i%a6a d% a an a an inr%;i$trand o

(r%$t%r% $%4nifi(ativa in *+,* d% Q fata d% *+,, $i o $(ad%r% (u / 5un(t% 5ro(%ntua% in *+,/fata d% *+,*.

3.+.3 Pr!ie%*#re# pr!i*u)ui >ru* (in e7p)!#*#re

P%ntru a a5r%(ia 5rofitu #rut din %'5oatar%= vo4 $(8d%a din v%nituri% %$ti4at%=

(%tui%i% 5ro;no6at%.

T!elul '$. 18

E+#i&!$e! %$oi#ului $u#

A'ul 3778 3779 3717 3711 3713 371=Profit #rut -+*011/ *11/2+ /1// *,**2 /0/,11- *,/

*2

117777777

11?777777

137777777

13?777777

E+#i&!$e! 1e'i#u$ilo$

3711

3713

371=


30/34

%'5oatar%

?%i@Produ(tia d%

(arn% d% 5ui

?ton%@

,2+* ,221 *++ -0,+ / 2-+

Prin 5ro;no6ar%a 5rofituui #rut= %$ti484 o (r%)t%r% (on$tant8 a a(%$tuia d% ,+Q (%%a (%

va (ondu(% a atin;%r%a $(o5uui ur48rit d%


31/34

%(ono4i(8 5ra(ti(8=


32/34

• a(7iuni d% r%(a48 a niv% o(a )i na7iona .

=. 3ntr%5rind%r%a d% a(7iuni 5rivind (r%ar%a unui $i$t%4 infor4ati( ad%(vat (%rin7%or a(tua%

5rin:

• an;aar%a unui $5%(iai$t


33/34

. "ran= Mariana ?(oord@ & !!*e5nie %!"p#r#*# ' pr!(u%*ie pr!%es#re pr!*e%*ie= Editura M%t%or

Pr%$$= *++-

0. !avidovi(i= I. & Tr#*#* (e e%!n!"i# #0ri%u)*urii= Editura E'5%rt= "u(ur%)ti= *++-

2. !8ianu= !. - R!"i)i#re# !r0#ni#$ii)!r e%!n!"i%e %u pr!i)

#0r!#)i"en*#re (in R!"!r(&ri %!n%ep*u#)e 8i s*u(ii (e %# Editura ASE=

*++-

*-.Ro#u= V. & An#)i# e%!n!"i%!-in#n%i#r&= Editura ASE= "u(ur%)ti= *++1

//


34/34

*.StooD= H & Di%*i!nn#ire i(u%i#re.Or0#ni#*i!n e* 0es*i!n= La Vi%;u%rin= Pari$= ,22,

*1.Vin(6%= Maria - R!"#ni#n A0ri%u)*ure in Tr#nsi*i!n r!" Cen*r#) P)#nnin0 *! *5e C!""!n

A0ri%u)*ur#) P!)i% R!"#ni#n E%!n!"i% Rese#r%5 O>serer = CI!E= Nr 1= *++1

*.Voi(u= R. Radu%$(u= Car4%n & M#n#0e"en*u) uni*#*i)!r #0r!#)i"en*#re= Edituara A$%="u(ur%$ti= *++*

*0.Voi(u= R. !o#r%= Iuiana & Or0#ni#re# si s*r#*e0i# (e!)*#rii uni*#*i)!r #0ri%!)e Editura ASE=

"u(ur%$ti= *++/

*2.Jaiu= L%ti7ia & A0ri%u)*ur# Uniunii Eur!pene su> i"p#%*u) P!)i*i%ii A0ri%!)e C!"une Editura

CERES= "u(ur%)ti=*++1

/+.Jaiu= L%ti7ia - ,*ru%*uri)e #0r#re 8i ii*!ru) p!)i*i%i)!r #0ri%!)e= Editura E(ono4i(8= "u(ur%)ti=

*++//,.YYYC!"uni%#* (e pres# #) Minis*eru)ui A0ri%u)*urii 8i De!)*&rii Rur#)e=+-.+/.*++0

/*.YYY E#)u#re# p!)i*i%i)!r #0ri%!)e R!"i)& # #0ri%u)*urii 8i #)i"en*#$iei (in R!"

Documents

Performanta Avicola