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CAPITOLUL I

PREZENTAREA SOCIETII TOBIMAR SRL ALBA IULIA

SCURT ISTORIC

Societatea comercial TOBIMAR SRL, c !e"il #$ Al%a Ilia, !tr& Cl'li $r&()A,

tele*o$, *a+ (-.././)/, a01$" $mrl "e #$re2i!trare la Re2i!trl Comer3li

4/5-6(5/))., co"l "e #$re2i!trare *i!cal R//7/)-8, c co$t cre$t "e!c9i! la Ba$ca

Comerciala Roma$a SA Sc&4"& Al%a , co" IBAN RO(6RNCB//6)/& E!te o

!ocietate c ca:ital i$te2ral :ri0at, i$ !ma "e /& mii lei , "eti$t "e $icl a!ociat&

;$*ii$3at #$ a$l /))., *irma e!te !:ecialiILIPS i$ '"etele Al%a, Mre!,

>$e"oara, Si%i, ca!ti2a$"?!i o clie$tela !ta%ila i$ ace!te ora!e :recm !i i$ localitatile

i$0eci$ate&

@e!*acerea :ro"!elor catre :o:latie !e *ace :ri$ raio$l "e electrice "e la :arterl

ma2a


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Mi!i$ea re:re


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Ce$trali


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/&7 STRUCTURA ORKANIZATORIC A SC TOBIMAR SRL

Pri$ !trctra or2a$i


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!t"iai22i$! e!te "e :rere c a$ali


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Cercettorl 'a:o$e< >iro$i Ita$i co$!i"er c :e l1$2 o%iecti0ele :o!t*actm i

cre$te, a$alii22im! J A$al!i! *or i$a$cial Ma$a2e$t, Ir0i$ m >omeoo", >, Bo!to$ MA, USA, /))(, :a2&/

(>i"roi Itami Mi%iliar0ar" U$i0er!it Pre!!, Bo!to$ , USA

/))/,:a2&(7@&Mr2le!c !&c&? @ia2$o!tic eco$omico?*i$a$ciar , E"itra Romcart, Bcreti,

/))6, :a2,(6M& Nicle!c o:&cit& , :a2 ((

Pagina 6 din 50


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A$ali


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(&/&7 OBIECTIDELE ANALIZEI MICROECONOMICE

;$ co$cor"a$3 c co$!i"era3iile teoretice ale co$ce:tli, co$!i"erm, #$ :riml r1$",

ca a$ali


9/50

A$ali


10/50

;$ com:ara3ie c alte tii$3e #$ $clel eco$omic e+:erime$tele "e la%orator #$!eam$

"e *a:t e+:erime$tarea :e 0ia $ei !trate2ii care :oate *i %e$e*ic !a $ :e$tr *irma

re!:ecti0 & @e aceea !:re "eo!e%ire tii$3ele e+acte cm ar *i *i


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e0olti0 al *irmei, iar :e "e alt :arte :ro2re!l e0olti0 al *irmei, iar :e "e alt :arte

"i$amica !ociet3ii& ;$ ace!t !e$! acce:tm c rela3ia co!t J :ro*it !e re2!ete #$ *a:t, :e "e o

:arter, #$ cota3ia la %r! a *irmei, iar :e "e alt :arte rela3ia e!te im:leme$tat #$ !ocietate

!% *orma :re3rilor i ac3i$ilor !ociale ale *irmei, rela3ie care 0a re*lecta alocarea

e*icie$tHi$e*icie$t a re!r!elor #$ *$c3ie "e com:ortame$tl clie$telei *a3 "e o*erta

*irmei

$c3ia "e co$!er0are a re


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Cle2erea i !electarea i$*orma3iilor J a!i2r %a


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@e!com:$erea re


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:%lici !a :ri0ate& Am%ele cate2orii "e re!r!e *i$a$ciar i$cl" $ a$mit ti: "e ri!c i

a$me =

;m:rmtrile :re!:$ ri!cl #m:rmtrilor $e:er*orma$te F

I$0e!ti3iile "e ca:ital :re!:$ ri!cl $e#$ca!rii "i0i"e$"elor i ri!cl !c"erii

cr!li ac3i$ilor la %r!&

Utili


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e0ol3ia cota3iei la Br! a ac3i$ilor *irmei c a'torl rmtorilor i$"icatori = cr!l

ac3i$ii, c1ti2l :e ac3i$e F

ri!cl "e *alime$t, care :oate *i :ro2$o


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Lic9i"itatea i$terme"iar e0i"e$3iaI@ITATEA EECTID

Lic9i"itatea e*ecti0 m!oar 2ra"l #$ care "i!:o$i%ilit3ile %$eti aco:er :l3ile

!ca"e$te& ;m%rac i ea "o *orme =

orma a%!olt

LE TR J @TS ,

$"e =

LE J lic9i"itatea e*ecti0FTR J tre


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? LIC>I@ITATEA KENERAL

a Mrimi a%!olte =

LK AC ? @TS

LK/ H6..&/8 Q /&))?86/&78/ ?(7&--

LK( H-&77 Q ?/&7-&6 ?8.)&67/

LK7 H--/&67- Q J /&-()&( ?)88&.(-

% Mrimi relati0e =

/,,@TS

ACRLK

=

,-&7/,,(,&-()&/

,67-&--/RLK

8.&6//,,,6&/7-

,77&-RLK

.&,8/,,86/&78/

/&,))6..&/8RLK

7

(

/

=+

=

=

+

=

=+

=

? LIC>I@ITATEA INTERME@IAR

a orma a%!olt =

LIHAC ? S J@TS

LI/ H6..&/8 Q /&)) J 7.)&7)7 ?86/&78/?(&6.LI( H-&77 J -6-&(( J /&7-&6 ? /&776&-8

LI7 H--/&67- J 6)8&8(7 J /&-()&( ? /&68-&-6.

% orma relati0 =

/,,@TS

SACRLI

=

--&/-/,,78/&86/

7)7&7.),))&//8&6..HRLI/ =

+=

-8&//,,,6&7-&/

((&-6-77&-RLI( =

=

7&-//,,/&-()&(,

6)8&8(7--/&67-RLI7 =

=

? LIC>I@ITATEA EECTIDA

a orma a%!olt=

LE TR J @TS

LE/ 8.&86) J 86/&78/ ?(&((LE( (&777 J /&7-&6 ?/&7-7&87/

Pagina 17 din 50


18/50

LE7 6&-(. J /&-()&( ?/&6...&87(

% orma relati0 =

/,,@TS

TRRLI =

/,&(/,,86/&78/

86)&8.RLI/ ==

,&/8/,,/&7-&,6

777&(RLI( ==

-&(/,,/&-()&(,

-(.&6,RLI7 ==

A$ali


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EDOLUIA RATEI LIC>I@ITII EECTIDEi2&7 Ca:itoll III, Para2ra* 7&/&7

I$ter:retare = (7 *a3 "e ((

? Rata lic9i"itatii 2e$erale =

;$ (7 !e o%!er0 o !c"ere a ratei lic9i"it3ii 2e$erale c ,/, "atorit creterii

"atoriilor :e terme$ !crt c /6&)7 #$ 0alori a%!olte, re!:ecti0 c .(,)/, *a3 "e o

!c"ere a acti0elor circla$te c /&)/8 #$ 0alori a%!olte, re!:ecti0 c /(,( #$ 0alori

relati0e&

?Rata lic9i"itatii i$terme"iare =

;$ (7 *a3 "e (( !e o%!er0 o !c"ere a ratei lic9i"it3ii i$terme"iare "e ,/,"atorit !c"erii acti0elor circla$te c /)&)/8 lei #$ 0alori a%!olte i creterii le$te a

Pagina 19 din 50

(( (7 (6

(( (7 (6


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!tocrilor c /--&.77 #$ 0alori a%!olte re!:ecti0 c 6,/ c1t i o cretere a "atoriilor :e

terme$ !crt c /6&)7 lei #$ 0alori relati0e re!:ecti0 c .(,)/&

? Rata lic9i"itatii e*ecti0e =

;$ (7 *a3 "e (( !e o%!er0 o !c"ere %r!c a ratei lic9i"it3ii e*ecti0e c ,/,

"atorit !c"erii tre


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7&(&/ SOLDABILITATEA INANCIAR KENERAL

Sol0a%ilitatea 2e$eral e+:rim ca:acitatea "e a ram%r!a la !ca"e$3 ratele cre$te,

cre"itele :e terme$ me"i i l$2 rma!e "e ac9itat&

Mrimi a%!olte

=>

ELTUIELI ECEPIONALE J

TOTAL

Hct& 8/Q8(Q.8

68 /6&./6 .7&-7 (6&)/.

REZULTATUL ECEPIONAL

Pro*itHr"& 6?68

6. /-&/- ? ?

Pier"ere Hr"& 68?6 6) ? 68&(8 -&8)DII DENITURI TOTALE

Hr"& //Q76Q6

- /&.)&8.8 /(&.8(&- /(&/.-&-7)

DIII C>ELTUIELI TOTALE

Hr"& (-Q6/Q68

-/ )&)6&-) /7&7(&/6 /(&(/6&(.6

REZULTATUL BRUT AL EERCIIULUIPro*itHr"& -?-/ -( /6)&(/. ?Pier"ere Hr"& -/?- -7 ? 6.)&66. (.&86-

Im:o


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C9eltieli c lcrri i !er0icii e+ectate -,) ,/ 6,./C9eltieli c im:oELTUIELI TOTALE ).,- /7,. /,(REZULTATUL BRUT AL EERCIIULUI

Pro*it 5Pier"ere

/,68 7,. ,(7

Im:o


29/50

Pe$tr i$ter:retarea !trctrii 0e$itrilor "i$ e+:loatare ra:ortate la 0e$itrile totale=

i2 6& Ca: 6&6&/, E0ol3ia !trctrii 0e$itrilor "i$ e+:loatare ra:ortate la 0e$itrile

totale

i2 -& Ca: 6&6&/, E0ol3ia !trctrii c9eltielilor "i$ e+:loatare ra:ortate la 0e$itrile

totale

i2 & Ca: 6&6&/, E0ol3ia !trctrii 0e$itrilor e+ce:3io$ale

Pagina 29 din 50

(( (7 (6

(( (7 (6


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i2 8& Ca: 6&6&/, E0ol3ia !trctrii c9eltielilor e+ce:3io$ale

i2 .& Ca: 6&6&/, E0ol3ia re


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i2 )& Ca: 6&6&/, E0ol3ia re


32/50

@i$ 2ra*icele "e mai !! :ri0i$" e0ol3ia :o$"erii i$"icatorilor "i$ co$tl "e :ro*it i

:ier"ere #$ total 0e$itri, :e :erioa"a a$ali


33/50

(&Pro"c3ia e+erci3ili HVE e0i"e$3ia


34/50

DEP J total 0e$itri "i$ e+:loatare

CEP J total c9eltieli "i$ e+:loatare

Ni0ell *i$a$ciar

/&Re


35/50

/&ReCQC>AQC>AQC>EA?HDOCQDPEQDPQDEP

C>C J c9eltieli :ri0i$" o:era3i$ile "e ca:ital

C>A J c9eltieli "e e+:loatare :ri0i$" amorti


36/50

RENTABILITATEA (( (7 (6Ci*ra "e a*aceri /&7&88 /(&.7&8- /(&7/&/.Pro"c3ia e+erci3ili 6)/&7 6&)-7 87&)//Mar'a comercial (&/(&. (&8.(&(/) (&(-&./Mar'a i$"!trial ?66(&).6 ?8-.&)7 .-&7/

Daloarea a"2at /&.7&/( (&(6&/( (&8//&6(Re


37/50

I$tre:retare= "i$ ace!t 2ra*ic re


38/50

i2& /7 Ca: 6&6&/

E0ol3ia re


39/50

Strctra co$tli "e :ro*it i :ier"ere !e o%3i$e ra:ort1$" *iecare i$"icator la 0e$itl

total :e a$l re!:ecti0&

STRUCTURA CONTULUI @E PROIT I PIER@ERE

Ta%& Nr& Ca: 6, :ara2ra* 6&/

Strctra (( (7 (6Ci*ra "e a*aceri )),6 )),8 ).,87Pro"c3ia e+erci3ili 6,. 7,-. -,-7Mar'a comercial (/,8 (/,/ (/,-6Mar'a i$"!trial ?6,7) ?-,.. ,8Daloarea a"2at /,. /-,8( ((,(6Re


40/50

I$ter:retare= ;$ a$l (6 *a3 "e a$l (7 !e o%!er0 o cretere a ca:acit3ii "e

ato*i$a$3are c /,-(, ace!t lcr !e "atorea


41/50

7& Rata ato*i$a$3rii a*acerilor 0iitoare HRAD

/,,Ai

CANRAD =

6&Rata re$ta%ilit3ii eco$omiceHPRE

/,,RBE

PREAB

=

RBE J re


42/50

RB@i J re


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/,,Ai

CANRAD =

7(&6,/,,(8.&7.6

),&(/7RAD/ ==

,RAD( =

,RAD7 =

6&Rata re$ta%ilit3ii eco$imice HPRE

/,,RBE

PREAB

=

8&)(/,,8.7&/,,-7/&)/,PRE (,,, ==

/87&./,,/&(8.&(.

(&(((&--6PRE (,,/ ==

--&)8/,,(&,,-&6,

/&//6&))/PRE (,,( ==

-& Rata re$ta%ilit3ii e+:loatrii

/,,AB

REUPPREUP =

/8&,6/,,8.7&/,,

/77&68.

PREUP(,,, ==

76&(8/,,/&(8.&(.

67.&/68?

PREUP(,,/ ==

).&,/,,(&,,-&6,

/)&86?

PREUP(,,( ==

& Rata re$ta%ilit3ii ca:italli :ro:ri HRRCPR

/,,CPR

RBERRCPR =

78-&-/,,6/&8()

/6)&(/.

RRCPR(,,, ==

/,)&7(/,,668&8/)?

6.)&66.?

RRCPR(,,/ ==

&,)/,,68&66?

()&,6)?

RRCPR(,,( ==

Pagina 43 din 50

PRE((

PRE(7

PRE(6

PREP((

PREP(7

PREP(6

RRCPR((

RRCPR(7

RRCPR(6


44/50

8&Rata re$ta%ilit3ii HRR

/,,CA

RNERR =

/&/,/,,/,&,7,&,88

//,&-8-RR(,,, ==

7&.//,,/(&.7,&8-

6.)&66.?RR(,,/ ==

,&(6/,,/(&,7/&/.

()&,6-?RR(,,( ==

.& Rata re$ta%ilit3ii 2e$erale HRRK

/,,CTE

RNERRK =

/&///,,)&),/&)(

//,&-8-RRK(,,, ==

7&/,,/7&7(&,/6

6.)&66.?RRK(,,/ ==

,&(7/,,/(&(/6&(.6

()&,6-?RRK(,,( ==

)&Rata "e aco:erire a "o%1$@

RB@iRA@OB =

,RA@OB(,,, =

,RA@OB(,,/ =

,&-6/,,/.&./)

/,&((?RA@OB(,,( ==

/& Rata re$ta%ilit3ii *i$a$ciare HRR

/,,CS

RNERR =

(6&)/,,6/&8()

//,&-8-RR(,,, ==

/,)&7/,,,668&8/)?

6.)&66.?RR(,,/ ==

,&,/,,68&6-

()&,6)RR(,,( =

=

Pagina 44 din 50

RR((

RR(7


45/50

@atele :ri0i$" ratele "e re$ta%ilitate :e$tr *irm le :re


46/50

Rata lic9i"it3ii i$terme"iare e!te $e2ati0, #$re2i!tr1$"?!e o aco:erire :ar3ial a

"atoriilor :e terme$ !crtF

E*ectarea a$ali


47/50

Rata ato*i$a$3rii 2e$eralHRA F

Rata ato*i$a$3rii a*acerilor cre$te HRACF

Rata ato*i$a3rii a*acerilor 0iitoare HRADF

Rata re$ta%ilit3ii eco$omiceHRREF

Rata re$ta%ilit3ii e+:loatriiHRREPF

Rata re$ta%ilit3ii ca:italli :ro:riHRRCPRF

Rata re$ta%ilit3iiHRRF

Rata re$ta%ilit3ii 2e$erale HRRKF

Rata "e aco:erire a "o%1$


48/50

#$re2i!trate #$ (6, re:re


49/50

III& INDESTII INANCIARE PE

TERMEN SCURT

8 /&86 ? ?

ID& CASA I CONTURI LA

BNCI

. 8.&86) (&777 6&-(.

ACTIDE CIRCULANTE JTOTAL

Hr"& - la .

) 6..&/8 -&77 --/&67-

C C>ELTUIELI ;N ADANS / /&)) ? ?@ @ATORII CE TREBUIE PLTITE

;NTR?OPERIOA@ @E PN

LA UN AN

// 86/&78/ /&7-&6 /&-()&(

E ACTIDE CIRCULANTE NETE,

RESPECTID @ATORIICURENTE NETEHr"& )Q/?/8?

/.

/( ?(-(&8-6 ?8.)&67/ ?)88&.(-

TOTAL ACTIDE MINUS

@ATORII CURENTE

Hr"& 6Q/(?/8

/7 (-&7 ?88&88. 68&(

K @ATORII CE TREBUIE PLTITE

;NTR?O PERIOA@ MAI MARE

@E UNA AN

/6 ? 7)&6/ )-(&6

> PRODIZIOANE PENTRU

RISCURI I C>ELTUIELI

/- ? ? ?

I DENITURI ;N ADANS Hr"& /8Q/.

"i$ care=

/ ? ? ?

!%0e$3ii :e$tr i$0e!ti3ii /8 ? ? ?0e$itri i$re2i!trate #$ a0a$! /. ? ? ?

4 CAPITAL I REZERDE

I& CAPITALHr"& ( LA (("i$ care=

/) /& /& /&

? ca:ital !%!cri! $e0r!at ( ? ? ??ca:ital !%!cri! 0r!at (/ /& /& /&? :atrimo$il re2iei (( ? ? ?II& PRIME @E CAPITAL (7 ? ? ?

SOL@ C

III& REZERDE @IN EDALUARE

SOL@ @

(6 ? ? ?(- ? ? ?

ID& REZERDE ( 7/&8() 7/&8() 7/&8()

Pagina 49 din 50


50/50

SOL@ C

D& REZULTATUL REPORTAT

SOL@ @

(8 ? ? ?(. ? ? 6.)&66.

SOL@ C

DI&REZULTATUL EERCIULUI

IANACIAR

SOL@ @

() //&-8- ? ?

7 ? 6.)&66. (.&86-

REPARTIZAREA PROITULUI 7/ //&-8- ? ?CAPITALURI PROPRII J TOTAL

Hr"& /)Q(7Q(6?(-Q(Q(8?(.Q()?

7?7/

7( 6/&8() ?668&8/) ?68&66

PATRIMONIUL PUBLIC 77 ? ? ?

CAPITALURI J TOTALHr"& 7(Q77

76 6/&8() ?668&8/) ?68&6-

TOTAL ACTIDH6Q)Q/ 8.7&/ /&(8.&(. (&-&6TOTAL PASIDH//Q/6Q/-Q/Q76 8.7&/ /&(8.&(. (&-&6

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