capitolul 2 - analiza activitatii de productie si concretizare

7/29/2019 Capitolul 2 - Analiza Activitatii de Productie Si Concretizare

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F9DORDUHDDG XJDW 4DH[SULP VXUSOXVXOGHYDORDUHSHVWHFRQVXPXULOHSURYHQLWHGHODWHU LERJ LDFUHDW SULQYDORULILFDUHDUHVXUVHORUWHKQLFHXPDQHLILQDQFLDUHDOHvQWUHSULQGHULL

G 3URGXF LD H[HUFL LXOXL 4H UHSUH]LQW YROXPXO WRWDO DO DFWLYLW LLproductive ntr-RSHULRDG GHWLPSGHWHUPLQDW

3URGXF LD H[HUFL LXOXL HVWH IRUPDW GLQ SURGXF LD YkQGXW YDULD LDSURGXF LHLVWRFDWHLSURGXF LDUHDOL]DW vQVFRSXULSURSULLLFDSLWDOL]DW

3UREOHPHGHED] DOHDQDOL]HLDFWLYLW LLGHSURGXF LH

LFRPHUFLDOL]DUH

3ULQFLSDOHOH DVSHFWH DOH DQDOL]HL DFWLYLW LL GH SURGXF LH LcomercializDUHVHUHIHU OD

&DUDFWHUL]DUHDDFWLYLW LLGHSURGXF LHLFRPHUFLDOL]DUH $QDOL]DHYROX LHLLQGLFDWRULORUYDORULFLSHED]DLQGLFLORU Analiza raportului static dintre principalii indicatori; Analiza raportului dinamic dintre indicatorii valorici.SurseOHLQIRUPD LRQDOHXWLOL]DWHVXQW &RQWXOGHSURILWLSLHUGHUH&33 %XJHWXOGHYHQLWXULLFKHOWXLHOL%9& (YLGHQ DFRQWDELO FXUHQW &DUDFWHUL]DUHDDFWLYLW LLGHSURGXF LHLFRPHUFLDOL]DUH

$FWLYLWDWHD GH SURGXF LH L FRPHUFLDOL]DUH Sresupune parcurgereaXUP WRDUHORUHWDSH

o FRPSDUDUHDUH]XOWDWHORUHIHFWLYHFXRELHFWLYHOHSUHY ]XWHvQ%9&LFXUH]XOWDWHOHSHULRDGHLSUHFHGHQWH

o determinarea gradului de ndeplinire a obiectivelor;o identificarea cauzelor care au generat anumite abateri;o stabiOLUHD P VXULORU SHQWUX UHGUHVDUHD DFWLYLW LL vQ FD]XO

abaterilor negative.

Exemplu:6HFRQVLGHU vQWUHSULQGHUHD6LJPD6$FDUHSURGXFHLFRPHUFLDOL]HD] FRQIHF LL 'DWHOH QHFHVDUH DFWLYLW LL VXQW VLQWHWL]DWH vQtabelul 2.1.


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Tabel nr. 2.1

- mil.lei An curent Indici %

Nr.

crt. Indicatori

Sim-

bol

An

Precedent

(0)Prev

(p)

Realizat

(1)P/0 1/0 1/P

1.3URGXF LDH[HUFL LXOXL Qe 700500 750000 820000 107,06 117,05 109,33

2.

3URGXF LDPDUI IDEULFDW

Qf 680000 690000 715000 101,47 105,14 103,62

3.Cifra de

afaceriCA 650000 670000 680000 103,07 104,61 101,49

4.Valoarea

DG XJDW Qa 340000 345000 380000 101,47 111,76 110,14

1RW :,QGLFDWRULLXWLOL]D LDXIRVWGHIODWD L

Concluzii:

6HFRQVWDW F WRDWHYDORULOHSUHYL]LRQDWHDOHLQGLFDWRULORUDu fostVXSHULRDUH P ULPLORU DQXOXL SUHFHGHQW IDSW FH HYLGHQ LD] F VRFLHWDWHDL-DSURSXVRH[WLQGHUHDDFWLYLW LLHFRQRPLFH

Valorile efective au devansat valorile previzionate, deci societateaL-DvQGHSOLQLWLQWHJUDORELHFWLYHOH$FHDVW HYROX LHDLndicatorilor

SRDWHILH[SOLFDW SULQFDX]HLQWHUQHLVDXH[WHUQHDOHPHGLXOXLeconomic al ntreprinderii.Cauze externe pot fi considerate:

diminuarea FRQFXUHQ HL VDX FRQVROLGDUHD SR]L LHL SH SLD DVRFLHW LLDQDOL]DWH

FUHWHUHDFHUHULLSHQWUXSURGXVHle ntreprinderii analizate; DSDUL LDXQRUQRLFOLHQ L UHGXFHUHDFRVWXULORUGHDFKL]L LHODPDWHULLOHSULPHHWFCauze interne pot fi considerate:

reducerea consumurilor specifice; vPEXQ W LUHDJUDGXOXLGHXWLOL]DUHDFDSDFLW LLGHSURGXF LH FUHWHUHDSURGXFWLYLW LLPXQFLL retehnologizarea sau modernizarea mijloacelor fixe etc.1RW 2DQDOL] SHUWLQHQW VHSRDWHUHDOL]DDWXQFLFkQGVHGLVSXQH

HIHFWLY GH LQIRUPD LL SULYLQG DFWLYLWDWHD VRFLHW LL DWkW vQ FHHD FH SULYHWHPHGLXOLQWHUQFkWLFHOH[tern.


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2.1.3.3 Analiza raportului static dintre indicatorii valorici

Scopul unei astfel de analize este de a oferi LQIRUPD LL DVXSUDHYROX LHLHOHPHQWHORUFRPSRQHQWHDOHindicatorilor valorici5HOD LLOHVWDWLFHFXVHPQLILFD LHvQDQDOL]DDFWLYLW LLGHSURGXF LHLFRPHUFLDOL]DUHVXQW

5DSRUWXO GLQWUH FLIUD GH DIDFHUL L YDORDUHD SURGXF LHL IDEULFDWH

Qf

CAH[SULP PRGLILFDUHDVWRFXULORUGHSURGXVHILQLWHLDDOWRU

YHQLWXULGLQDFWLYLWDWHD GH ED] 6LWXD LD VH FRQVLGHU IDYRUDELO

pentru 1Qf

CA .

5DSRUWXO GLQWUH YDORDUHD SURGXF LHL IDEULFDWH L YDORDUHDSURGXF LHLH[HUFL LXOXL

QeQf FDUDFWHUL]HD] HYROX LDVWRFXULORUGH

SURGXF LH QHWHUPLQDW L D FRQVXPXOXL LQWHUQ 6LWXD LD VH

DSUHFLD] FDILLQGIDYRUDELO pentru 1Qe

Qf .

5DSRUWXO GLQWUH YDORDUHD DG XJDW L YDORDUHD SURGXF LHLH[HUFL LXOXL

Qe

QaHYLGHQ LD] PRGLILFDUHD FRQVXPXULORU

SURYHQLWHGHODWHU L6LWXD LDIDYRUDELO HVWHFkQG 1Qe

Qa.

Pe baza datelor din tabelul nr. 2.1 s-DX RE LQXW XUP WRDUHOH UHOD LLstatice (tabelul nr. 2.2)

Tabelul 2.2

An curentNr.

crt.

5HOD LLVWDWLFH SimbolAn

precedent 3UHY ]XW Realizat

1.fabricataProductia

afacerideCifra

Qf

Ca 0,955 0,971 0,951

2.uiexercitiulProductia

fabricataProductia

Qe

Qf 0,970 0,920 0,871

3.uiexercitiulProductia

adaugataValoarea

Qe

Qa 0,485 0,460 0,463


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g0 = SRQGHUHD SUHY ]XW D VRUWLPHQWHORU OD FDUH QX V-a realizatprogramul;

0g

= SRQGHUHD SUHY ]XW D VRUWLPHQWHORU OD FDUH V-D UHDOL]DWGHS LWprogramul;

iq = indicele de ndeplinire a prevederilor la sortimentele luate n

calcul;(qp) = suma abaterilor negative pe sortimente.

Exemplu: 6H FRQVLGHU F vQWUHSULQGHUHD $/)$ DUH FD RELHFW GHDFWLYLWDWH SURGXF LD GH PDWHULDOH GH FRQVWUXF LL 6H FHUH V VH GHWHUPLQHJUDGXOGHUHDOL]DUHDSURJUDPXOXLGHIDEULFD LHLV VHLQWHUSUHWH]HVLWXD LD

Tabelul 2.4H I P Q I S T I U S Q W X" Y ` T `

(mil lei) a qpb c

S X Y

c

X S I U S Q W X" Y ` T `

(%)

Nr.

crt.

Denumire

sortimentf S T g h X

c

Realizat

Iq (%) Abateri

negative i qp

f S Q W X" Y ` I

S T Y I P Y X P I

c

n limitaprevederilor

a qminp0

f S T g h X

c

Realizat

1. A 4500 4800 106,67 - 4500 30 30

2. B 3750 3200 85,33 -550 3200 25 20

3. C 3000 4800 1600 - 3000 20 30

4. D 3750 3200 85,33 -550 3200 25 20

5. TOTAL 15000 16000 106,67 -1100 13900 100 100

Coeficientul de sortiment aferent bazei de date precedente este:1) 9267,0

15000

13900

pq

pqK

00

0mins ==

=

2) 9267,0100

2030

100

33,852533,8525

100

g

100

iqgK

2

0

2

0s =

++

+=

+

=

3)

( )9267,015000

11001pq

qp

1K00

s ==

=

'HLODQLYHOXOvQWUHSULQGHULLSURJUDPXOGHIDEULFD LHDIRVWGHS LW(106,67%), SHVRUWLPHQWHSURSRU LDGHUHDOL]DUHDIRVWGH$FHDVW VLWXD LHHYLGHQ LD] IDSWXOF vQFD]XOLQH[LVWHQ HLVWRFXULORUVRFLHWDWHDQX-LSRDWHRQRUDLQWHJUDOREOLJD LLOHFRQWUDFWXDOHFXEHQHILFLDULL

&RHILFLHQWXO GH VRUWLPHQW UHIOHFW SURSRU LD Ge realizare aprogramului la unele sortimente.

,QWHUSUHWDUHDYDORULF VHIDFHGLIHUHQ LDWvQIXQF LHGHVLWXD LHGDF


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DEDWHUHD GH OD SURJUDP HVWH IRDUWH PDUH OD XQ VLQJXU VRUWLPHQW VDX GDF YDORDUHD vQUHJLVWUDW GH FRHILFLHQW HVWH HIHFWXO QHUHDOL] ULL SUogramului laPDL PXOWH VRUWLPHQWH GDU vQ SURSRU LL PDL PLFL 3HQWUX D GHOLPLWD DFHVWHDVSHFWH DQDOL]D HVWH FRPSOHWDW FX GHWHUPLQDUHD coeficientului deQRPHQFODWXU .n),FDUHDUDW QXP UXOGHSURGXVHVRUWLPHQWHODFDUHQXV-a

respectat programul de fabULFD LH5HOD LDGHFDOFXOHVWH

N

n1K n =

n care:N = QXP UXOWRWDOGHSURGXVHVRUWLPHQWHH[LVWHQWHvQQRPHQFODWRUn QXP UXO GH SURGXVHVRUWLPHQWH OD FDUH QX V-a realizat programul de

IDEULFD LH

n cazul considerat 5,04

21K n ==

$FHDVW YDORDUH DUDW F SURGXF LD QX V-a realizat conformSUHYL]LXQLORUODGLQVRUWLPHQWHOHDQDOL]DWHUHVSHFWLY%L'DPEHOHFXindici de 85,33%).

$QDOL]DVWUXFWXULLSURGXF LHL

5HDOL]DUHD SURJUDPXOXL GH SURGXF LH vQ SURSRU LL Giferite peVRUWLPHQWH DEDWHUL GH OD SURJUDP JHQHUHD] PRGLILF UL L vQ VWUXFWXUDDFHVWHLD HYLGHQ LDWH SULQ PRGLILFDUHD SRQGHULORU SH FDUH OH GH LQ GLIHULWHVRUWLPHQWH GLQ QRPHQFODWRUXO GH IDEULFD LH vQ YROXPXO WRWDO GH DFWLYLWDWH

Procedeele specifice deDQDOL] DVWUXFWXULLSURGXF LHLVXQW SRQGHULOHJUHXW LOHVSHFLILFH FRHILFLHQWXOPHGLXGHVWUXFWXU DVRUWLPHQW&RPSDUDUHD SRQGHULORU HIHFWLYH FX FHOH SURJUDPDWH DOH ILHF UXL

VRUWLPHQWDUDW P VXUDvQFDUHV-DUHVSHFWDWVWUXFWXUDLQL LDO DSURJUDPuluiGHSURGXF LH&DUDFWHUL]DUHD LQWHQVLW LL PRGLILF ULL VWUXFWXULL SURGXF LHL VH

UHDOL]HD] SH ED]D FRHILFLHQWXOXL PHGLX GH VWUXFWXU .st) determinat prinUHOD LLOH

1)100

g1K st

=

unde:

JDEDWHUHDQHJDWLY DSRQGHULLSHVRUWLPHQWHSUoduse


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2)arecalculatefectivaoductiaPr

prevazutestructuriicontulinexecutataefectivaoductiaPrKst =

8WLOL]DUHDPRGHOXOXLLPSXQHSDUFXUJHUHDXUP WRDUHORUHWDSHDUHFDOFXODUHDSURGXF LHLUHDOL]DWHFRQIRUPVWUXFWXULLSUHY ]XWHILH

SULQDSOLFDUHDSRQGHULLSUHY ]XWHDILHF UXLVRUWLPHQWODYDORDUHDWRWDO UHDOL]DW ILHSULQvQPXO LUHDLQGLFHOXLPHGLXGHUHDOL]DUHDSURJUDPXOXL GH SURGXF LH FX YDORDUHD SUHY ]XW D ILHF UXLsortiment.

E GHWHUPLQDUHD YDORULL SURGXF LHL UHDOL]DWH vQ FRQWXO VWUXFWXULLprogramate prin compararea valorii efective pe fiecare sortiment

cu cea UHFDOFXODW OXkQGX-VHvQFDOFXOYDORDUHDPLQLP ([HPSOX'DWHOHGHED] VXQWSUHOXDWHGLQWDEHOXOSUHFHGHQW

Tabelul 2.5

- mil lei -

q r s t r u v r w u t x y" v

u y

y u r w u t x y" v

Nr.

crt.

Denumire

sortiment

Realizat

Realizat

3 v u v r

| g|

Valoareaw u t x y" v

recalculate

u t x y" r

v v y

r

n contul

structuriiw u v y

v

1 A 4500 4800 30 30 - 4800 4800

2 B 3750 3200 25 20 5 4000 3200

3 C 3000 4800 20 30 - 3200 3200

4 D 3750 3200 25 20 5 4000 32005 TOTAL 15000 16000 100 100 10 16000 14400

3H ED]D UHOD LLORU GH GHWHUPLQDUH FRHILFLHQWXO GH VWUXFWXU vQUHJLVWUHD] XUP WRDUHOHYDORUL

9,0100

101Kst ==

9,01600014400K st ==

Q FRQGL LLOH QHUHVSHFW ULL SURJUDPXOXL SURGXF LHL IDEULFDWH SHsortimente, sociHWDWHD FRPHUFLDO D vQUHJLVWUDW L R PRGLILFDUH D VWUXFWXULLsortimentale. $FHDVW VLWXD LH HVWH HYLGHQ LDW GH YDORDUHD VXEXQLWDU DFRHILFLHQWXOXLGHVWUXFWXU )9,0K( st = .9DORDUHD PD[LP DFRHILFLHQWXOXLGHVWUXFWXU HVWH L HYLGHQ LD] realizarea structurii sortimentale conform

programului.


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3URILWXOGLQH[SORDWDUHDIHUHQWSURGXF LHLIDEULFDWH

0110f prprpqprprQ 1 ,

unde:

Qf= SURGXF LDIDEULFDW GHVWLQDW YkQ] ULL

pr = profLWXOODOHXYHQLWXULGLQH[SORDWDUHVDXODOHXSURGXF LHYkQGXW ;

pr = SURILWXO UHFDOFXODW vQ IXQF LH GH VWUXFWXUD HIHFWLY D SURGXF LHL

respectiv:=

01

01

pq

cq1pr

(ILFLHQ DDFWLYHORUGHH[SORDWDUH

1

01

AE

prprQf

, unde: AE = active de exploatare;

(ILFLHQ DDFWLYHORUIL[H

1

01

AF

prprQf

, unde: AF = active fixe;

(ILFLHQ DDFWLYHORUFLUFXODQWH

1

01

AC

prprQf

, unde: AC = active circulante;

5DWDUHQWDELOLW LLUHVXUVHORUFRQVXPDWH

1001100100

00

01

01

cq

pq

cq

pq

5DWDUHQWDELOLW LLFRPHUFLDOH

1001100100

00

01

01

pq

cq

pq

cq


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Aceasta se poate realiza pe produs sau la nivel de ntreprindere.

3ULQFLSDOHOHFULWHULLFDUHVWDXODED]DJUXS ULLSURGXVHORUSHFODVHdecalitate sunt:

calitatea materiei prime folosite; procedeele tehnologice utilizate pentru prelucrarea materiilor

prime; DEDWHULOHGHODQRUPHOHLQWHUQHFDUHUHJOHPHQWHD] SDUDPHWULLGH

calitate ai produselor respective.

2.3.1$QDOL]DFDOLW LLODQLYHOXOXQXLSURGXV

6HUHDOL]HD] SULQ:

a) coeficientul mediu de calitate ( )K , stabilit conform modelului

=

i

ii

q

KqK sau

100

KgK ii

= ,

n care:

K = coeficientul mediu de calitate

giVWUXFWXUDSURGXF LHLIDEULFDWH pe clase de calitateKi = coeficientul clasei de calitate i

qiFDQWLWDWHDIDEULFDW GLQFODVDGHFDOLWDWHL

E FRHILFLHQWXO PHGLX GH FDOLWDWH VWDELOLW SH ED]D FRHILFLHQ LORU GHHFKLYDOHQ

=

i

i

q

KeiqK sau

100

KeiqK i

= ,

n care:

.HLFRHILFLHQWXOGHHFKLYDOHQ DOFODVHLGHFDOLWDWHL VWDELOLWFDUDSRUWvQWUH SUH XO XQLWDUDO SURdusXOXL GLQFODVDGH FDOLWDWH LL SUH XO GHYkQ]DUHDOSURGXVXOXLGHFDOLWDWHVXSHULRDU

FSURFHGHXOSUH XOXLPHGLX p :

=

i

ii

p

pqp sau

100

pgp ii

= ,

n care:

piSUH XOXQLWDUDOSURGXVHORUGLQFODVDGHFDOLWDWHLQ FHHD FH SULYHWH SULPHOH GRX SURFHGHH VLWXD LD HVWH DSUHFLDW

favorabil cnd coeficientul mediXGHFDOLWDWHvQUHJLVWUHD] YDORULDSURSLDWHde 1 (clasa I de calitate).


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3ULQLQWHUPHGLXOSUH XOXLPHGLXGHYkQ]DUHFkQG 01 pp > VHDVLVW ODRvPEXQ W LUHDFDOLW LLSURGXF LHLID GHSHULRDGDSUHFHGHQW vQFDUH

1p SUH XOPHGLXDOSHULRDGHLFXUHQWH

0p SUH XOPHGLXDOED]HLGHFRPSDUD LH

Exemplu 6RFLHWDWHD FRPHUFLDO $'5,$7,&$ 65/ SURGXFH LFRPHUFLDOL]HD] SURGXVXO;SHGLYHUVHFODVHGHFDOLWDWH,QIRUPD LLOHGHED] cu privire la analizDFDOLW LLSURGXF LHL YkQGXWHVXQWSUH]HQWDWH VLQWHWLF vQWDEHOXO GH PDL MRV 6H FHUH V VH GHWHUPLQH HYROX LD FDOLW LL OD QLYHO GHprodus.

Tabelul 2.6

Cantitate

(Kg)

Structura

(%)

Canti

echivalente (Kg)

Valori

(mil lei)

Nr.

crt.

Clasa

de

calitate P R P R

vnzare

lei/Kg

Indicede

echiv. P R P R

1 Cal. I 40.000 60.500 40 55 65.000 1 40.000 60500 2.600 3.932,5

2 Cal. a II-a 35.000 33.000 35 30 52.000 0,8 28.000 26.400 1.456 1.372,8

3 Cal. a III-a 25.000 16.500 25 15 39.000 0,6 15.000 9.900 585 386,1

TOTAL 100.000 110.000 100 100 x x 83.000 96.800 4.641 5.691,4

$SOLFkQGPRGHOH GH DQDOL] DFDOLW LL ODQLYHOGHSURGXV VH RE LQXUP WRDUHOHUH]XOWDWH

a) 85,1000.100

3000.252000.351000.40

q

KqK

0

0

i

ii0 =

++=

=

6,1000.110

3500.162000.331500.60

q

KqK

1

1

i

ii1 =

++=

= sau

85,1100

325235140

100

KgK

ii0

0 =++

=

=

6,1100

315230155

100

KgK

ii1

01 =++

=

=

b) 83,0100

6,0258,035140

100

KgK i0

ei0 =

++=

=

88,0100

6,0158,030155

100

KgK i1

ei1 =

++=

=

c)

Kg/lei950.53100

000.3925000.5235000.6540

100

pgp 00

ii

0

=++

=

=


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Kg/lei200.57100

000.3915000.5230000.6555

100

pgp 11

ii

1 =++

=

=

Q FRQFOX]LH WR L LQGLFDWRULL GHWHUPLQD L UHOHY R vPEXQ W LUH DFDOLW LLID DGHSURJUDPVLWXD LHDSUHFLDW SRzitiv. De altfel se poate observaGLQWDEHOF DFUHVFXWSRQGHUHDSURGXVHORUGHFDOLWDWHD,GHODODvQGHIDYRDUHD FHORUODOWH GRX FODVH GH FDOLWDWH $FHVW IDSW VH YD UHIOHFWDIDYRUDELO DVXSUD WXWXURU LQGLFDWRULORU YDORULFL GH SHUIRUPDQ H L UH]XOWateGHRDUHFHYROXPXOSURGXF LHLYkQGXWH DFUHVFXWODFODVDGHFDOLWDWH,XQGHSUH XOGHGHVIDFHUHHVWHVXSHULRUPHGLHLvQWUHSULQGHULL

$QDOL]DFDOLW LLODQLYHOGHvQWUHSULQGHUH

/DQLYHOGHvQWUHSULQGHUHUHOD LLOHGHGHWHUPLQDUHDQDOLWLF DFDOLW LLsunt:

DFRHILFLHQWXOPHGLXJHQHUDOL]DWDOFDOLW LL

100

KgKg

ii = ,n care:

giVWUXFWXUDSURGXF LHLIDEULFDWHSHWLSXULGHSURGXVHiK = coeficientul mediu de calitate pe produse.

b)

$SURSLHUHDGHDFRHILFLHQWXOXLPHGLXJHQHUDOL]DWDOFDOLW LLUHOHY R VLWXD LH IDYRUDELO SHQWUX DFWLYLWDWHD vQWUHSULQGHULL 9DORDUHD FHOXL GH-aldoilea indicator - SRQGHUHD SURGXVHORU GH FDOLWDWH VXSHULRDU vQ YDORDUHDWRWDO DSURGXVHORUGLIHUHQ LDWHSHFDOLW L -WUHEXLHV ILHFkWPDLDSURSLDW de 100 pentru a eYLGHQ LDIDSWXOF VRFLHWDWHDUHDOL]HD] VLFRPHUFLDOL]HD] FXSUHSRQGHUHQ SURGXVHGHFDOLWDWHD,

Exemplu6RFLHWDWHD$'5,$7,&$65/SURGXFHLFRPHUFLDOL]HD] WUHLWLSXULGHSURGXVH'LVSXQkQGGHGDWHOHGLQWDEHOXOGHPDLMRVVHFHUHV se analizeze HYROX LDFDOLW LLSURGXF LHLYkQGXWHODQLYHOXOvQWUHSULQGHULL

9DORDUHDSURGXVHORUGHFDOLWDWHVXSHULRDU Ponderea produselor de

FDOLWDWHVXSHULRDU vQYDORDUHDWRWDO DSURGXVHORUGLIHUHQ LDWHSHFDOLW L

=

9DORDUHDWRWDO DSURGXVHORUx 100


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&LIUD GHDIDFHUL PDUJLQDO &$m)H[SULP YDULD LDYHQLWXULORUXQHLntreprinderi (&$JHQHUDW GHFUHWHUHDVF GHUHDFXRXQLWDWHDFDQWLW LLvndute (Q).

5HOD LDGHFODFXl esteQ

CACAm

=

&LIUDGHDIDFHULFULWLF &$min)UHSUH]LQW QLYHOXOYkQ] ULORUODFDUHVH DVLJXU DFRSHULUHD LQWHJUDO D FKHOWXLHOLORU SUDJXO OD FDUH VRFLHWDWHDvQFHSHV GHYLQ SURILWDELO

5HOD LDGHGHWHUPLQDUHHVWHRv100

ChFCAmin

= ,

unde:

ChF = suma cheltuielilor fixe

Rv = rata medie a cheltuielilor variabile, 100=CAChvRv , unde Chv = suma

cheltuielilor variabile

$QDOL]DHYROX LHLvQWLPSDFLIUHLGHDIDFHUL

$SUHFLHUHDGLPHQVLXQLLDFWLYLW LLHFRQRPLFHDXnui agent economic

LDPRGLILF ULLDFHVWHLDvQWLPSHVWHDEVROXWREOLJDWRULHSHQWUXSURFXUDUHDLasigurarea resurselor viitoare necesare ndeplinirii obiectivelor propuse.$QDOL]DHYROX LHLvQWLPSDFLIUHLGHDIDFHULVHUHDOL]HD] FXDMXWRUXO

P ULPLORU DEVROXWH LQGLFLORU GH GLQDPLF FX ED] IL[ L vQ ODQ L DULWPXULORU PHGLL Q FRQGL LLOH XQHL HFRQRPLL GH SLD LQVWDELOH SHQWUX RDSUHFLHUH UHDO D UH]XOWDWHORU vQWUHSULQGHULL VH LPSXQH FRUHFWDUHD YDORULORUcurente ale indicatorilor economici cu LQGLFHOHPHGLXDOSUH XULORUvQVFRSXOHOLPLQ ULLHIHFWXOXLLQIOD LHLIDFWRUH[RJHQFDUHQXUHIOHFW HIRUWXOSURSULXDO

XQLW LLHFRQRPLFHAstfel:&LIUDGHDIDFHULUHDO VHGHWHUPLQ SHED]DUHOD LHL

p

cr

I

CACA = ,

unde:

CAc = cifra de DIDFHULFXUHQW VWDWLVWLF CArFLIUDGHDIDFHULUHDO IpLQGLFHOHPHGLXDOSUH XULORU


21/40


22/40


23/40


24/40

YkQ] ULORUSHDUWLFROH-'HWHUPLQDUHDYkQ] ULORUFXPXODWH-6WDELOLUHDJUXSHORUGHVHPQLILFD LH-7UDVDUHDFXUEHLWHRUHWLFHLDFHOHLUHDOH- ,QWHUSUHWDUHD UH]XOWDWHORU HFRQRPLFH L SURSXQHUHD XQRU P VXUL SHQWUX

eILFLHQWL]DUHDDFWLYLW LL

ExempluQWUHSULQGHUHD*DPD6$SURGXFHLFRPHUFLDOL]HD] DUWLFROH 6LWXD LD UHDOL] ULL FLIUHL GH DIDFHUL SH SURGXVH VH SUH]LQW FD vQtabelul nr. 2.10.

Tabelul 2.10

Ponderi n:

Produse 9kQ] UL

(mil lei)

Produse

n ordine

descresc WRDUH

9kQ] UL

ABC

(mil lei)

9kQ] UL

cumulate Produse CA1 80 4 113 113

2 65 3 100 213

20% 30,17%

3 100 5 92 305

4 113 1 80 385

5 92 7 76 461

6 71 6 71 532

40% 45,18%

7 76 2 65 597

8 62 8 62 569

9 31 9 31 690

10 16 10 16 706

40% 24,65%

TOTAL 706 10 706 -

5HSUH]HQWDUHJUDILF

2010

304050607080

90100

FXUEDWHRUHWLF

10 20 30 40 6050 70 80 90 100

%CA

BA

C

curba UHDO

FXUEDUHDO FXUEDWHRUHWLF

%produse


25/40


26/40

TYROXPXOIL]LFDOSURGXF LHLYkQGXWHSSUH XOPHGLXGHYkQ]DUHSHSURGXV-TVA).

Exemplu8WLOL]kQGED]DGHGDWHGLQWDEHOXOXUP WRUVHYDHIHFWXDDQDOL]DIDFWRULDO DFLIUHLGHDIDFHUL

Tabelul 2.11

(mil.lei)Nr.

crt.Indicatori Simbol N 1 N %

1. Cifra de afaceri CA 24336 28881 118,67

2. 3URGXF LDPDUI IDEULFDW Qf 23177 29470 127,153. 1XP UPHGLXGHSHUVRQDO Np 520 512 98,464. 9DORDUHD PHGLH DQXDO D

mijloacelor fixe

MF 2400 2760 115

5. 9DORDUHD PHGLH DQXDO Dmijloacelor fixe direct

productive

MF 1560 1822 116,79

6. 3URGXFWLYLWDWHD DQXDO DPXQFLL FDOFXODW vQ IXQF LL GHQf (mii lei) Np

Qf

44571,153 57560,546 129,14

7. Timpul mediu pe salariat (ore) t 1872 1850 98,82

8. 3URGXFWLYLWDWHDPHGLHRUDU SHbaza CA (mii lei)

hW 25 30,5 122

9. *UDGXOGHvQ]HVWUDUHWHKQLF amuncii

Np

MF

4615,4 5390,6 116,79

10. 7LPSXO WRWDO GH PXQF (om-ore)

T 973440 947200 97,3

11. ProductiYLWDWHD DQXDO Dmuncii pe baza CA (mii lei)

aW 46800 56408,2 120,53

12. Ponderea mijloacelor fixe

direct productive (%)MF

FM

65 66 101,53

13. Randamentul mijloacelor fixe

direct productive (lei)

FM

Qf

14,857 16,174 108,86

14. Cifra de afaceri la 1 leu

mijloace fixe direct productiveFM

CA

15,6 15,85 120,83

15. Gradul de valorificare a

SURGXF LHLIDEULFDWHQf

CA

1,05 0,98 93,33

16. 9ROXPXOSURGXF LHLYkQGXWH vQDQXO 1 HYDOXDW vQ SUH XULOHanului N-1

01pq - 26223 -


27/40

/DDQDOL]DIDFWRULDO V-a optat pentru modelul al doilea. Schematic,FLIUDGHDIDFHULVHSUH]LQW DVWIHO :

$QDOL]DIDFWRULDO HVWHXUP WRDUHD

Modificarea cifrei de afaceri n anul N comparativ cu anul N-1 este:CA = CA1 CA0

,QIOXHQ DIDFWRULORU,QIOXHQ DPRGLILF ULLQXP UXOXLGHSHUsonal:

( ) 0Qf

CA0

Np

QfNpNpNp 01 =

,QIOXHQ DPRGLILF ULLSURGXFWLYLW LLPXQFLL

0QfCA0

NpQf1

NpQfNp

NpQf 1 = GLQFDUHGDWRULW

0RGLILF ULLJUDGXOXLGHvQ]HVWUDUHWHKQLF DPXQFLL

0Qf

CA0

FM

Qf0

MF

FM0

Np

MF1

Np

MFNp

Np

MF1

=

0RGLILF ULLVWUXFWXULLPLMORDFHORUIL[H:

0

Qf

CA0

FM

Qf0

MF

FM1

MF

FM1

Np

MFNp

MF

FM1

=

0RGLILF ULL UDQGDPHQWXOXL DFWLYHORU IL[H GLUHFWproductive

0Qf

CA0

FM

Qf1

FM

Qf1

MF

FM1

Np

MFNp

FM

Qf1

=

,QIOXHQ DJUDGXOXLGHYDORULILFDUHDSURGXF LHLIDEULFDWH

= 0

Qf

CA1

Qf

CA1

Np

QfNp

Qf

CA1

Np

CANp

Qf

Qf

CA

MF

FM

FM

Qf

Np

MF


28/40

Sintetic, rezultatele analizei factoriale sunt prezentate n tabelul

XUP WRU

Tabelul 2.12

mil lei

'CA

GDWRULW 1. 'Np 2.

NpQf

din care

2.1.

Np

MF

2.2.

MF

FM

2.3.

FM

Qf

3.QfCA

4545 -374,4 6983,09 4024,55 430,55 2518,98 -2062,97

1RW 'LIHUHQ HOHvQUHJLVWUDWHODYHULILFDUHDPHWRGHLVXQWJHQHUDWHGHFDOFXOXO]HFLPDOXWLOL]DUHDXQXLQXP UOLPLWDWGH]HFLPDOH

&RQFOX]LL &LIUD GH DIDFHUL D GHS LW YDORDUHD DQXOXL SUHFHGHQW FX

PLOOHL$FHDVW FUHWHUHVHH[SOLF SULQLQIOXHQ DIDFWRULORUDVWIHO )DFWRUXO FDQWLWDWLY QXP U PHGLX GH SHUVRQDO V-a redus cu 8VDODULD L L vQ FRQVHFLQ V-D GLPLQXDW L FLIUD GH DIDFHUL FX PLO OHLVLWXD LH QRUPDO GLQ SXQFW GH YHGHUH HFRQRPLF 5H]XOW F VRFLHWDWHa nFDX] D SXV XQ DFFHQW PDL UHGXV SH IDFWRUXO XPDQ GHFkW vQ DQXO 1-1,GHS LUHDYDORULLDFHVWHLDGDWRUkQGX-se n special factorului tehnic.

2. Productivitatea muncii pe un angajat a crescut cu 29,14% iar n

FRQGL LLOH PHQ LQHULL FRQVWDQWH D FHORUODO L IDFWRUL GH LQIOXHQ FLIUD GHafaceri a crescut cu 6983,09 mil lei, aceasta fiind de altfel singurul factor cu

DF LXQHGLUHFW FDUHDLQIOXHQ DWIDYRUDELOLQGLFDWRUXODQDOL]DW'H]YROWkQG DQDOL]DSH IDFWRUL GH JUDGXOGRL VH REVHUY F VSRULUHD

productiviW LL PXQFLL D IRVW FRQVHFLQ D FUHWHULL JUDGXOXL GH vQ]HVWUDUHWHKQLF DPXQFLL vPEXQ W LULL VWUXFWXULL PLMORDFHORUIL[HvQVHQVXOVSRULULLSRQGHULLPLMORDFHORUIL[HGLUHFWSURGXFWLYHvQWRWDOPLMORDFHIL[HLFUHWHULLHILFLHQ HL PLMORDFHORU IL[H SURGXFWLYH 7R L IDFWRULL GH JUDGXO GRL DXLQIOXHQ DWIDYRUDELOFLIUDGHDIDFHUL

'HLFLIUDGHDIDFHULDvQUHJLVWUDWWHQGLQ HIDYRUDELOHID GHDQXOSUHFHGHQW VH FRQVWDW WRWXL F ULWPXO GH FUHWHUH D SURGXF LHL IDEULFDWH Dfost superior ritmului de creWHUHDFLIUHLGHDIDFHUL,CAL,Qf =127,15%) fapt ce s-a reflectat ntr-o majorare a stocurilor de produse.

6RFLHWDWHDWUHEXLHV LDP VXULSHQWUXOLFKLGDUHDDFHVWRUVWRFXULvQWU-oSHULRDG YLLWRDUHDVWIHOvQFkWV VHHYLWHLPRELOL]DUHDGHresursefinanciare nstocuri nevandabile sau lent vandabile.

&DP VXULSHQWUXFUHWHUHDYkQ] ULORULLPSOLFLWDFLIUHLGHDIDFHULVHUHFRPDQG

GLPHQVLRQDUHD SURGXF LHL L D VWUXFWXULL DFHVWHLD vQ UDSRUW


29/40

cu cererea prin ncheierea unor contracte ferme cu beneficiarii;

diversificarea ofertei; vPEXQ W LUHDFDOLW LLSURGXVHORUIDEULFDWHHWF

2.4.5 5HIOHFWDUHD PRGLILF ULL FLIUHL GH DIDFHUL vQ SULQFLSDOLLindicatori economico-financiari

0RGLILFDUHD FLIUHL GH DIDFHUL VH UHIOHFW vQ WR L LQGLFDWRULL GHpeUIRUPDQ HLUH]XOWDWHFDUHRLPSOLF vQFDOFXO

a) Profitul brut

( ) 001 prCACA 0pr SURILWXOODXQOHXFLIU GHDIDFHUL

E5DWDUHQWDELOLW LLHFRQRPLFH( )

1

001

At

prCACA At = active totale

F9LWH]DGHURWD Le a activelor circulante

TCA

ACT

CA

AC

0

0

1

0 AC = active circulante

d) Eliberarea/imobilizarea de activFLUFXODQWFDHIHFWDOPRGLILF ULLYLWH]HLGHURWD LH

T

CAT

CA

ACT

CA

AC 1

0

0

1

0

H(ILFLHQ DXWLOL] ULLPLMORDFHORUIL[H

1000MF

CA1000MF

CA

1

0

1

1 MF = mijloace fixe

I(ILFLHQ DXWLOL] ULLSRWHQ LDOXOXLXPDQ

( )

1

001

Ns

prCACA 1Ns QXP UPHGLXGHVDODULD L


30/40


31/40

5HOD LDHVWHYDODELO SHQWUXvQWUHSULQGHULOHFDUHGHVI RDU DFWLYitateGHFRPHU LSURGXF LH

0DUMDFRPHUFLDO 0&HVWHXQVROGLQWHUPHGLDUGHJHVWLXQHFDOFXODWFD GLIHUHQ vQWUH YDORDUHD P UIXULORU YkQGXWH L FRVWXO GH FXPS UDUH DOP UIXULORUYkQGXWH

0HWRGDDGLWLY

0HWRGDDGLWLY Sresupune nsumareaXUP WRDUHORUFRPSRQHQWH salarii FRQWULEX LLSHQWUXDVLJXU ULLSURWHF LHVRFLDO DPRUWL] UL provizioane FKHOWXLHOLFXLPSR]LWHLWD[HQXLQFOXGHLPSR]LWXOSHSURILW UH]XOWDWXOH[SORDW ULL cheltuieli financiare.

$QDOL]DGLQDPLFLLLVWUXFWXULLYDORULLDG XJDWH

6HUHDOL]HD] SULQXWLOL]DUHDXUP WRDUHORUSURFHGHHa) PRGLILFDUHDDEVROXW

Qa = Qa1 Qa0unde: UHSUH]LQW SHULRDGDFXUHQW

UHSUH]LQW ED]DGHFRPSDUD LHb) LQGLFLLGHGLQDPLF FXED] IL[ LvQODQ

100

0Qa

QaI NQa = LQGLFLFXED] IL[

1001

=N

NQa

Qa

QaI LQGLFLFXED] vQODQ

c)UDWHOHYDORULLDG XJDWHc1)UDWDYDULD LHLYDORULLDG XJDWH

1000

01

Qa

QaQaRQa

= HYLGHQ LD] PRGLILFDUHDSURFHQWXDO D

YDORULLDG XJDWHID GHED]DGHFRPSDUD LH


32/40

c2)UDWDYDORULLDG XJDWHJUDGXOGHLQWHJUDUHSHYHUWLFDO

100CA

QaR = sau 100

Qe

QaR =

$FHDVW UDW HYLGHQ LD] FRQWULEX LD DGXV GH vQWUHSULQGHUH ODUHDOL]DUHDSURGXVXOXLILQLW(DvQUHJLVWUHD] YDORULPDLPDULSkQ la 75 vQ VHFWRUXO LQGXVWULDO L PDL UHGXVH SkQ OD vQ VHFWRUXOGLVWULEX LHL

c3) UDWHOH GH UHPXQHUDUH D YDORULL DG XJDWH GHWHUPLQDWH FDSRQGHULDOHHOHPHQWHORUFRPSRQHQWHvQWRWDOYDORDUHDG XJDW

a) rata de remunerare a personalului

100+

=

Qa

iiparticipatSalariiRp

b) rata de remunerare a statului

100Im

=Qa

taxesipoziteRs

c) rata de remunerare a creditorilor

100=Qa

DobanziRc

GUDWDGHUHPXQHUDUHDDF LRQDULORU100=

Qa

DividendeRa

e) rata de remunerare a ntreprinderii

100Pr

=Qa

netofitRi

f) rata de remunerare a capitalului tehnic

100= QaaamortizarecuCheltuieliRc

(YROX LD DFHVWRU UDWH VH VWXGLD] vQ SDUDOHO FX DO L LQGLFDWRUL GHHILFLHQ SURGXFWLYLWDWHDPXQFLLUDQGDPHQWXODFWLYHORULPRELOL]DWHD

6H DSUHFLD] FD VLWXD LH IDYRUDELO FUHWHUHD UDWHL GH UHPXQHUDUH DvQWUHSULQGHULLUHVSHFWLYGHYDQVDUHDULWPXOXLGHFUHWHUHDYDORULLDG XJDWHGHF WUHULWPXOGHFUHWHUHDSURILWXOXLQHW,Qa < IPN).


33/40

$QDOL]DIDFWRULDO DYDORULLDG XJDWH

Scopul analizei factoriale este determinarea abaterilor valorii

DG XJDWHGHODED]DGHFRPSDUD LHHVWLPDUHDFRQWULEX LHLGLIHUL LORUIDFWRULGHLQIOXHQ ODIRUPDUHDLPRGLILFDUHDLQGLFDWRUXOXLDQDOL]DWLLGHQWLILFDUHD

VROX LLORUGHUHGUHVDUHDDFWLYLW LLHFRQRPLFHYLLWRDUH

0RGHOHGHDQDOL]

I) aee

ee QQ

CQCQQa =

== 1

II) aases

es WN

Q

Qa

N

QNQa == ,

unde:

=a YDORDUHDPHGLHDG XJDW ODOHXSURGXF LHDH[HUFL LXOXL=aW SURGXFWLYLWDWHDPHGLHDQXDO

&FRQVXPXULSURYHQLWHGHODWHU L

6FKHPDGHDQDOL] (pentru modelul I)

3HQWUXDQDOL]DIDFWRULDO DYDORULLDG XJDWHVHvor utiliza indicatoriidin tabelul 2.13.

Qa

Qe

a

T

hW

sN

t

gi

ai


34/40

Tabelul nr. 2.13

(mii lei)

Nr.

crt.Indicatori Simbol N - 1 N

1 3URGXF LDH[HUFL LXOXL Qe 26.208.000 30.029.0002 &RQVXPXULOHSURYHQLWHGHODWHU L C 11.007.360 12.011.680

3 9DORDUHDDG XJDW VA 15.200.640 18.017.3204 )RQGXOWRWDOGHWLPSGHPXQF RUH T 1.048.320 1.000.9605 1XP UXOPHGLXGHVDODULD LSHUV Ns 560 5446 Timpul mediu pe un salariat (ore) t 1.872 1.840

7 3URGXFWLYLWDWHDPHGLHRUDU hW 25 30

8 9DORDUHD PHGLH DG XJDW OD OHXSURGXF LHOHL a

0,58 0,69 9DORDUHDPHGLHDG XJDW UHFDOFXODW OHL

ODOHXSURGXF LH

rec

a - 0,59

0HWRGRORJLDGHDQDOL] SUHVXSXQHDSOLFDUHDPHWRGHLVXEVWLWX LLORUvQODQ

Qa = Qa1 Qa0,QIOXHQ DIDFWRULORU

1),QIOXHQ DPRGLILF ULLYDORULLSURGXF LHLH[HUFL LXOXL

001aeee QQQ = GLQFDUHGDWRULW

1.1.) MRGLILF ULLIRQGXOXLWRWDOGHWLPSGHPXQF ( )

00 ah01 WTTT = GLQFDUHGDWRULW 1.1.1.)0RGLILF ULLQXP UXOXLPHGLXGHVDODULD L

0001ah0sss WtNNN =

1.1.2.)0RGLILF ULLWLPSXOXLPHGLXSHXQVDODULDW

( )001

ah01s WttNt =

1.2.) ModiILF ULLSURGXFWLYLW LLPHGLLRUDUH

00 ah1h1h WWTW = 2.,QIOXHQ DYDULD LHLYDORULLPHGLLDG XJDWHODOHX4e

)011

aaea Q = GLQFDUHGDWRULW

2.1.)0RGLILF ULLVWUXFWXULLSURGXF LHL

01a

recaei Qg = unde

100

ag01 iirec

a

=

2.2.)0RGLILF ULLYDORULLDG XJDWHODOHXSURGXF LHSHWLSXUL


35/40


36/40


37/40

$SOLFD LLLvQWUHE UL

1. 6 VH LQWHUSUHWH]H HYROX LD DFWLYLW LL GH SURGXF LH Lcomercializare a ntreprinderii XWLLQGF

ICA = 108% unde CA = Cifra de afaceri

IQe = 110% 4H3URGXF LDH[HUFL LXOXLIQa = 111% 4I 3URGXF LD IDEULFDW H[SULPDW vQ

SUH GHYkQ]DUHIQf= 109% 4D9DORDUHDDG XJDW

2.6 VHLQWHUSUHWH]HVLWXD LD

04,1I

I

Qf

CA =

98,0I

I

Qe

Qa =

2,1I

I

Qe

Qf =

3. Cum se interpreteaz HYROX LDVWUXFWXULLFLIUHLGHDIDFHULGDF G1 = 0,72 unde: * HVWH FRHILFLHQWXO GH VWUXFWXU *LQL-

Struck

G0 = 0,19

4.&HHYLGHQ LD] FLIUDGHDIDFHULPLQLP "'DUFLIUDPDUJLQDO ?

5. 6 VH DQDOL]H]H VWUXFWXUD FLIUHL GH DIDFHUL SH FOLHQ L WLLQG F VRFLHWDWHD FRPHUFLDO GLVSXQH GH R FOLHQWHO HWHURJHQ 6H FRQVLGHU XUP WRDUHDED] GHGDWH

Zona ABC

Nr.

crt.&OLHQ L

Cifra de

afaceri

(mil lei)

&OLHQ L

ABC

Cifra de

afaceri

ABC

(mil lei)

Cifra de

afaceri

FXPXODW

(mil lei)

FOLHQ L %CA

1 C1 3500

2 C2 6200

3 C3 830

4 C4 210

5 C5 99


38/40


39/40

12.&HHVWHJUDGXOGHLQWHJUDUHSHYHUWLFDO "QFHGRPHQLLDSUHFLD LF HVWHPDLPDUHLGHFH?

13. Ce includ consuPXULOHLQWHUPHGLDUHGHODWHU L?

14.6 VHLQWHUSUHWH]HFD]XOIQa = 114% unde: Chs = cheltuieli cu personalul

IQe = 126% 4DYDORDUHDDG XJDW Ichs = 119% 4HSURGXF LDH[HUFL LXOXL

15. 6 VH GHWHUPLQH LQIOXHQ D PRGLILF ULL VWUXFWXULL SURGXF LHLH[HUFL LXOXL SH SURGXVH VDX SH WLSXUL GH DFWLYLW L DVXSUD YDORULL DG XJDWHInterpretare pentru cazul gi = -y mii lei.

16.6 VHGHWHUPLQHLQIOXHQ DPRGLILF ULLWLPSXOXLPHGLXGHOXFUXSHRSHUVRDQ DVXSUDYDORULLDG XJDWH&D]Xl : t = +z mii lei.

17. &H VHPQLILFD LH DUH .n = 0,65% ? (Kn = coeficientul deQRPHQFODWXU

18.6 VHLQWHUSUHWH]HFD]XO

Ks = 0,98 unde Ks = coeficientul de sortimentKstr = 0,99 KstrFRHILFLHQWXOGHVWUXFWXU Iq = 110% Iq = indicele volumulXL SURGXF LHL SH WRWDO

ntreprindere

19. &H VHPQLILFD LH DUH HYROX LD FRHILFLHQWXOXL PHGLX GH FDOLWDWH

( )K pentru:72,1K1 =

0K = 1,54

20. 6 VH GHWHUPLQH LQIOXHQ D PRGLILF ULL VWUXFWXULL SURGXF LeiIDEULFDWHDVXSUDFRHILFLHQWXOXLPHGLXJHQHUDOL]DWDOFDOLW LL

21.6 VHLQWHUSUHWH]HHYROX LDFDOLW LLSURGXF LHLWLLQGF

1p = 79.520 lei/bucunde: p SUH XOPHGLX

0p = 66.417 lei/buc


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capitolul 2 - analiza activitatii de productie si concretizare

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