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MINISTERUL AGRICULTURII ŞI INDUSTRIEI ALIMENTARE AL REPUBLICII MOLDOVA

Colegiul Agricol din Ţaul

„APROBAT”

Directorul adjunct

pentru instruire

______ L. Iurcişin

S U B I E C T E L Eincluse în teza semestrială la disciplina

Bazele antreprenoriatului

specialitatea 2806 „Silvicultură și grădini publice”

grupa 46 - S

anul de studii 2014 - 2015

Elaborate de profesorul

Guțul Tatiana

Examinate la şedinţa catedrei „Discipline economice şi contabilitate” Proces-verbal nr. __

din „ __ ”_____ 20 __ Şeful catedrei __________ Raisa Palii

COLEGIUL AGRICOL DIN ȚAUL

Teză semestrială la disciplinala Bazele antreprenoriatului

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I Caracterizați formele de salarizare, structura salariului și modalitatea de calcul a fondului de salarizare.____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

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II Un antreprenor pentru inițierea unei afaceri avea 10000 lei. Părinții fără restituire i-au dat 5000 lei. De la rude și prieteni a împrumutat 7000 lei. Din vînzarea unor lucruri din patrimoniul propriu el a mai obținut 6000 lei. Viitorii furnizori i-au dat în avans 10000 lei. Antreprenorul a luat un credit bancar în valoare de 8000 lei. Ponderea mijloacelor bănești proprii investite în afacere este de:

A) 54,3% B) 52,2% C) 40,8% D) 45,7%Argumentați prin rezolvare.

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III Vasile este un antreprenor care activează în bază de patentă în propriul atelier. El produce și vinde suvenire din lut. Vasile are o problemă foarte mare, el nu știe cum să calculeze prețul unui suvenir în așa fel încît să-și recupereze cheltuielile pentru aceste produse, da și să poată cîștiga ceva bani în urma vînzării lor. Ceea ce știe el cu siguranță este că pentru producerea unui suvenir el consumă:

2 litri de apă, iar prețul 1 m3 de apă este de 9,19 lei. 100 gr. de lut, prețul la 1 kg de lut este de 17 lei. 20 ml. de glazură pentru argilă, prețul la 140 ml de glazură este 100 lei. 2 kw consumă pentru procesul de ardere în cuptor, prețul la 1 kw/h este de 1,53 lei. În cuptor încap

20 de suvenire la o singură tranșă. De asemenea, el achită patenta lunar cîte 200 lei. Marja de profit pe care ar vrea să o stabilească Vasile este de 12 lei la fiecare bucată produsă. În medie Vasile produse 40 de suvenire pe zi și lucrează 22 de zile pe lună.

1. Estimați cheltuielile totale și impozitul pentru un suvenir.2. Calculați prețul unui suvenir conform formulei de stabilire a prețului.

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Baremul de apreciere:Nr. puncte 1-9 10-14 15-19 20-24 25-29 30-34 35-39 40-44 45-47 48-50Nota 1 2 3 4 5 6 7 8 9 10



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I Caracterizați tipurile de risc în activitatea de antreprenoriat și procedurile de minimalizare a lor.____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

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II Un antreprenor a luat un credit bancar în valoare de 20000 lei cu rata anuală a dobînzii de 15% pe o perioadă de 3 ani cu condiția calculării dobînzii de la soldul inițial. Suma totală a dobînzii achitate băncii în această perioadă este de:

A. 4500 B. 9000 C. 6000 D. 3000

Argumentați prin rezolvare.__________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

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III Ana este proprietara unei mici brutării în care sunt încadrați 6 angajați, fiecare avînd un salariu lunar specific funcției sale.Determinați salariul mediu lunar, fondul de salarizare și cheltuielile salariale totale pentru afacerea Anei, în baza datelor prezentate mai jos:

Nr. d/o Funcția Nr. de persoane Salariul lunar, lei1 Director 1 58002 Contabil 1 30003 Brutar 3 40004 Muncitor 1 3700

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I Caracterizați formele organizatorico-juridice a unor activități antreprenoriale. Particularitățile acestora, avantajele și dezavantajele.______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

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II Întreprinderea ”Floricica” produce ghiveciuri de argilă pentru flori decorative. Acestea se comercializează cu 90 lei de unitate. Cheltuielile totale pe o lună sunt 3075 lei.

1. Calculați pragul de rentabilitate a acestui produs.2. Reprezentați grafic pragul de rentabilitate

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III După un studiu de piață, Maria a determinat o cerere mărită la pijamale din bumbac pentru copii, care se vînd la un preț mediu de 150 lei/bucată. Avînd economii proprii de 12636 lei, Maria hotărăște să inițieze un atelier de croitorie. Conform cercetărilor efectuate ea a determinat că ar putea coase cu mama sa și ea croitoreasă cîte 4 unități pe zi. La un orar de 5 zile pe săptămînă ar fi 80 unități pe lună. Pentru aceasta ea are nevoie de 2 mașini de cusut a cîte 2500 lei, salariul mamei și al ei a cîte 1200 lei, aparat de casă 2600 lei, telefon 300 lei, mobilier: raft, masă, vitrină 2350 lei. Pentru o unitate de producție va fi necesar 1,2 m de țesătură la un preț de 50 lei/metru și furnitură în sumă de 10 lei. Atelierul va fi amplasat în localul propriu, care pentru adaptare necesită cheltuieli în sumă de 2000 lei. Întreținerea atelierului - 1000 lei lunar (servicii telefonice și servicii comunale). Vor mai apărea alte cheltuieli operaționale 1136 lei. Cheltuieli de înregistrare a întreprinderii: înregistrarea la Inspectoratul Fiscal și Camera Înregistrării de Stat – 1200 lei, confecționarea ștampilei – 250 lei și obținerea diferitor autorizații - 800 lei.

1. Structurați datele după tipurile de cheltuieli și indicați suma, în lei.2. Completați bilanțul contabil simplificat al afacerii

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