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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
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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
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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 -
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/DDQDOL]DIDFWRULDO V-a optat pentru modelul al doilea. Schematic,FLIUDGHDIDFHULVHSUH]LQW DVWIHO :
$QDOL]DIDFWRULDO HVWHXUP WRDUHD
Modificarea cifrei de afaceri n anul N comparativ cu anul N-1 este:CA = CA1 CA0
,QIOXHQ DIDFWRULORU,QIOXHQ DPRGLILF ULLQXP UXOXLGHSHUsonal:
( ) 0Qf
CA0
Np
QfNpNpNp 01 =
,QIOXHQ DPRGLILF ULLSURGXFWLYLW LLPXQFLL
0QfCA0
NpQf1
NpQfNp
NpQf 1 = GLQFDUHGDWRULW
0RGLILF ULLJUDGXOXLGHvQ]HVWUDUHWHKQLF DPXQFLL
0Qf
CA0
FM
Qf0
MF
FM0
Np
MF1
Np
MFNp
Np
MF1
=
0RGLILF ULLVWUXFWXULLPLMORDFHORUIL[H:
0
Qf
CA0
FM
Qf0
MF
FM1
MF
FM1
Np
MFNp
MF
FM1
=
0RGLILF ULL UDQGDPHQWXOXL DFWLYHORU IL[H GLUHFWproductive
0Qf
CA0
FM
Qf1
FM
Qf1
MF
FM1
Np
MFNp
FM
Qf1
=
,QIOXHQ DJUDGXOXLGHYDORULILFDUHDSURGXF LHLIDEULFDWH
= 0
Qf
CA1
Qf
CA1
Np
QfNp
Qf
CA1
Np
CANp
Qf
Qf
CA
MF
FM
FM
Qf
Np
MF
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Sintetic, rezultatele analizei factoriale sunt prezentate n tabelul
XUP WRU
Tabelul 2.12
mil lei
'CA
GDWRULW 1. 'Np 2.
NpQf
din care
2.1.
Np
MF
2.2.
MF
FM
2.3.
FM
Qf
3.QfCA
4545 -374,4 6983,09 4024,55 430,55 2518,98 -2062,97
1RW 'LIHUHQ HOHvQUHJLVWUDWHODYHULILFDUHDPHWRGHLVXQWJHQHUDWHGHFDOFXOXO]HFLPDOXWLOL]DUHDXQXLQXP UOLPLWDWGH]HFLPDOH
&RQFOX]LL &LIUD GH DIDFHUL D GHS LW YDORDUHD DQXOXL SUHFHGHQW FX
PLOOHL$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
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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
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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
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c2)UDWDYDORULLDG XJDWHJUDGXOGHLQWHJUDUHSHYHUWLFDO
100CA
QaR = sau 100
Qe
QaR =
$FHDVW UDW HYLGHQ LD] FRQWULEX LD DGXV GH vQWUHSULQGHUH ODUHDOL]DUHDSURGXVXOXLILQLW(DvQUHJLVWUHD] YDORULPDLPDULSkQ la 75 vQ VHFWRUXO LQGXVWULDO L PDL UHGXVH SkQ OD vQ VHFWRUXOGLVWULEX LHL
c3) UDWHOH GH UHPXQHUDUH D YDORULL DG XJDWH GHWHUPLQDWH FDSRQGHULDOHHOHPHQWHORUFRPSRQHQWHvQWRWDOYDORDUHDG XJDW
a) rata de remunerare a personalului
100+
=
Qa
iiparticipatSalariiRp
b) rata de remunerare a statului
100Im
=Qa
taxesipoziteRs
c) rata de remunerare a creditorilor
100=Qa
DobanziRc
GUDWDGHUHPXQHUDUHDDF LRQDULORU100=
Qa
DividendeRa
e) rata de remunerare a ntreprinderii
100Pr
=Qa
netofitRi
f) rata de remunerare a capitalului tehnic
100= QaaamortizarecuCheltuieliRc
(YROX LD DFHVWRU UDWH VH VWXGLD] vQ SDUDOHO FX DO L LQGLFDWRUL GHHILFLHQ SURGXFWLYLWDWHDPXQFLLUDQGDPHQWXODFWLYHORULPRELOL]DWHD
6H DSUHFLD] FD VLWXD LH IDYRUDELO FUHWHUHD UDWHL GH UHPXQHUDUH DvQWUHSULQGHULLUHVSHFWLYGHYDQVDUHDULWPXOXLGHFUHWHUHDYDORULLDG XJDWHGHF WUHULWPXOGHFUHWHUHDSURILWXOXLQHW,Qa < IPN).
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$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
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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
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$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
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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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