Beruflich Dokumente
Kultur Dokumente
,, (&2120,&(
#52'%6' )'0'4#.'
&UHWHUHD
HFRQRPLF
VH
UHDOL]HD]
VXE
DF LXQHD
XQRU
IDFWRUL
GH
QDWXU
FDQWLWDWLY
FDOLWDWLY ,Q SULPD FDWHJRULH DYHP vQ YHGHUH GLPHQVLXQHD IDFWRULORU GH SURGXF LH UHVSHFWLY YROXPXO UHVXUVHORU QDWXUDOH DOH FDSLWDOXOXL L SRWHQ LDOXOXL XPDQ DWUDVH vQ DFWLYLWDWHD HFRQRPLF LDU vQ FHO
de-DO GRLOHD FD] DYHP vQ YHGHUH HILFLHQ D IRORVLULL DFHVWRUD vQ SURGXF LH Q FRQGL LLOH FDUDFWHUXOXL WRW mai limitat al resuUVHORU FDUH SRW IL DWUDVH vQ DFWLYLWDWHD HFRQRPLF FUHWH LPSRUWDQ D HILFLHQ HL
XWLOL] ULL IDFWRULORU GH SURGXF LH SHQWUX UHDOL]DUHD FUHWHULL HFRQRPLFH (VHQ D HILFLHQ HL HFRQRPLFH FRQVW vQ RE LQHUHD GH HIHFWH XWLOH UH]XOWDWH PD[LPH OD XQ
HIRUW VDX DFHOHDL HIHFWH XWLOH UH]XOWDWH OD XQ DQXPLW QLYHO D HILFLHQ HL HFRQRPLFH FXDQWLILFDUHD L DQDOL]D VD VXQW
GHRVHELWH
SRVLELOH QXPDL vQ FRQGL LLOH XQXL VLVWHP G DFFHSWDW vQ OLWHUDWXUD HFRQRPLF 1X H[LVW FRPSOH[ HILFLHQ D HFRQRPLF
UH]XOWDWH LQGLFDWRUL GH HIRUW LQGLFDWRUL GH UHOD LL GLQWUH UH]XOWDWH L HIRUWXUL L DQXPH UHOD LL GH
-i fie atribuit tot efortul depus -L ILH DWULEXLW QXPDL HIHFWXO RE LQXW SULQ XWLOL]DUHD VD
HIHFWXO XWLO FX HIRUWXO LQWHJUDO GHSXV SHQWUX RE LQHUHD VD VH HIHFWXO XWLO FX DQXPLWH HOHPHQWH GH HIRUW VH RE LQ LQGLFDWRUL FRQVW vQ IDSWXO F VH DWULEXLH XQ HIHFW RE LQXW SULQ DF LXQHD HIHFWXO
n condL LLOH
SDU LDOL GH HILFLHQ FRQMXJDW
vQ FDUH VH FRPSDU
s-DU RE LQH QXPDL FX HOHPHQWXO UHVSHFWLY GH HIRUW Efectul VH H[SULP GH RELFHL FX DMXWRUXO
HFRQRPLFL SURGXF LD EUXW FLIUD GH DIDFHUL
LQGLFDWRULORU GH UH]XOWDWH OD QLYHOXO DJHQ LORU DG XJDW EUXW VDX QHW H[FHGHQWXO GH
YDORDUHD
HO VH VWUXFWXUHD] HILFLHQ D
SH SULQFLSDOLL IDFWRUL ILHF UXL IDFWRU GH HIRUWXO DF LRQHD] RFXSDWH QXP UXO
IRORVLULL
FD P ULPL GH VWRF L P ULPL GH IOX[ PD[LP GLVSRQLELO PLMORDFHOH IL[H PLMORDFHOH FLUFXODQWH FRQVXPXO FXUHQW DO UHVXUVHORU SHQWUX IRU D GH PXQF VDX WLPS GH PXQF HIHFWLY
VDODULD LORU IRQGXO GH WLPS GH PXQF 0 ULPLOH GH IOX[ H[SULP RFXSDWH UHVSHFWLY IRQGXO GH
VDODUL]DUH
DPRUWL] ULOH SHQWUX PLMORDFHOH IL[H FRQVXPXULOH GH PDWHULDOH SHQWUX PLMORDFHOH FLUFXODQWH HWF
CRUHVSXQ]
vQ FRPSRQHQ D HIRUWXULORU LQL LDOH VDX HIRUWXULOH FXUHQWH VH LQIRUPD LL SULYLQG PRGXO GH XWLOL]DUH D
componentelor respective.
Q WHRULD L SUDFWLFD HFRQRPLF HILFLHQ D HFRQRPLF $VWIHO GDF OX P vQ FRQVLGHUDUH QXPDL IDFWRULL PXQF
forma "efect/efort", determinndu-VH DVWIHO SURGXFWLYLWDWHD ILHF Y - efectul economic (produc LD K - factorul capital L - IDFWRUXO PXQF putem determina: - productivittea capitalului (WK ):
WK =
Y K
(9.1)
WM =
Y L
(9.2)
SH XQLWDWHD GH HIRUW SURGXFWLYLWDWHD VH SRDWH GHWHUPLQD L FD SURGXFWLYLWDWH PDUJLQDO D FDSLWDOXOXL
$VWIHO GH UHOD LL FRQGXF OD GHWHUPLQDUHD HIHFWXOXL SURGXF LHL RE LQXW 6XEOLQLHP IDSWXO F
- SURGXFWLYLWDWHD PDUJLQDO
(WMK )
WMK =
Y K
(9.3)
UHVSHFWLY VSRUXO SURGXF LHL RE LQXW SULQ VSRULUHD FX R XQLWDWH D IDFWRUXOXL FDSLWDO FHLODO L
WML =
Y L
(9.4)
FHLODO L
UHVSHFWLY VSRUXO GH SURGXF LH RE LQXW SULQ FUHWHUHD FX D XQLWDWH D IDFWRUXOXL PXQF IDFWRUL GH SURGXF LH VXQW FRQVLGHUD L FRQVWDQ L
n analizele HFRQRPLFH SHQWUX H[SULPDUHD HILFLHQ HL HFRQRPLFH VH XWLOL]HD] L UHOD LL GH forma "efort/efort", determinndu-VH DVWIHO LQGLFDWRUL DL QHFHVDUXOXL $FHWL LQGLFDWRUL HYLGHQ LD] necesarul dintr-XQ IDFWRU GH SURGXF LH HIRUW SHQWUX RE LQHUHD XQHL XQLW L GH SURGXF LH HIHFW
3HQWUX GH]YROWDUHD DQDOL]HL HFRQRPLFH VH HOHPHQW SRW XWLOL]D L LQGLFDWRUL LQWU vQ FRPSRQHQ D GH WLS HIHFWHIHFW RFXSDWH L VDX
"efort/efort".
'HFL FRUHVSRQGHQ D ILHF UXL FDUH UHVXUVHORU FRQVXPDWH VH SRW FDOFXOD LQGLFDWRUL SDU LDOL GH HILFLHQ LQGLFDWRUL FDUH RIHU LQIRUPD LL SULYLQG PRGXO GH XWLOL]DUH D FRPSRQHQWHORU UHVSHFWLYH $FHWL LQGLFDWRUL VXQW FRQWUDGLFWRULL L SRW GHQDWXUD UHDOLWDWHD SULQ DWULEXLUHD VXFFHVLY D HIHFWXOXL LQWHJUDO ILHF UHL UHVXUVH OXDWH vQ SDUWH )DSWXO F HOHPHQWHOH SHQWUX FDUH VH FDOFXOHD] QHFHVLW UHXQLUHD WXWXURU LQGLFDWRULL SDU LDOL GH HILFLHQ vQWU XQ QX DF LRQHD] HIRUW FDUH V LQGHSHQGHQW VWHD OD ED]D FRPSRQHQWHORU VLQJXU LQGLFDWRU GH
GHWHUPLQ ULL XQXL LQGLFDWRU VLQWHWLF JOREDO GH HILFLHQ Q OLWHUDWXUD HFRQRPLF D IDFWRULORU GH SURGXF LH
- HILFLHQ
Y K +L
D JOREDO
(9.5)
respectiv
Y CF +CC+L
(9.6)
vQ XQLW
L GH P VXU
GLIHULWH XQLW
L PRQHWDUH SHQWUX
FDSLWDO QXP U GH SHUVRDQH SHQWUX IDFWRULORU PXQF 3HQWUX XWLOL]DUHD UHOD LLORU VDX WUHEXLH vQVXPDELOH DFHVWH HOHPHQWH GH PXQF H[SULP SULQ IRQGXO GH VDODULL HILFLHQ D FRQVXPXOXL FXUHQW GH IDFWRUL GH SURGXF LH FRQVXPXO GH PLMORDFH FLUFXODQWH
(FS):
Y CMC+Am+F S
(9.7)
FX GHWHUPLQDUHD HIRUWXOXL JOREDO WRWDO YRP SUH]HQWD SULQFLSDOHOH SUREOHPH SULYLQG FDOFXOXO L DQDOL]D HILFLHQ HL L FDSLWDO SUHFXP L PRGDOLW LOH GH HYLGHQ LHUH D UHQWDELOLW LL XQXL DJHQW
Q FD]XO DFHVWHL UHOD LL HOHPHQWHOH GH HIRUW VXQW H[SULPDWH YDORULF L QX VH SXQ SUREOHPH GHRVHELWH vQ OHJ WXU Q FRQWLQXDUH
economic.
+0&+%#614++ 5+06'6+%+ #+ '(+%+'0 (14 '+ &' /70%
L FDUDFWHUL]DW HILFLHQ D XWLOL] ULL IRU HL HVWH H[SULPDW PXQF GLQDPLFLL FX
'+ 76+.+<4++
,QGLFDWRULL VWDWLVWLFL FX DMXWRUXO F URUD HVWH P VXUDW GH PXQF DMXWRUXO FRQVWLWXLH R FRPSRQHQW SURGXFWLYLW XQRU LL PXQFLL SULQFLSDO (ILFLHQ D HFRQRPLF FDOFXODUHD LQGLFDWRUL FX FDUH HVWH FKHOWXLW &DUDFWHUL]DUHD FDUH V VWDWLVWLFL
D VLVWHPXOXL GH LQGLFDWRUL DL HILFLHQ HL HFRQRPLFH R DQXPLW HILFLHQ HL FDQWLWDWH GH PXQF XWLOL] ULL IRU HL GH L QLYHOXOXL SUHVXSXQ
DVLJXUH
FXQRDWHUHD
DFHVWHLD
SUHFXP L P VXUDUHD FX DMXWRUXO XQRU PHWRGH VWDWLVWLFH DGHFYDWH D FRQWULEX LHL IDFWRULORU FDUH DX GHWHUPLQDW PRGLILF ULOH vQ WLPS L vQ VSD LX DOH DFHVWHL
a.
GH HILFLHQ 3ULQFLSDOD DWULEXLH UH]XOWDWXO WRWDO FDUH D IRVW RE LQXW
Cum s-D
GHILFLHQ
D IDFWRULORU GH SURGXF LH XQXL HIRUW SDU LDO XQ VLQJXU IDFWRU GH SURGXF LHvQ
W=
Y L
GH PXQF
(9.8)
FRQVXPDW VDX
t=
FRQVXPDW
L Y
l W
(9.9)
UDWD PXQF SURGXF LH H[SULPkQG FDQWLWDWHD GH IRU GH PXQF
WL =
PXQF
Y L
(9.10)
SULQ FUHWHUHD FX R XQLWDWH D IDFWRUXOXL GH SURGXF LH
0 VXUDUHD
H[SULPDUHD
SURGXFWLYLW vQ XQLW
LL
PXQFLL
HVWH
GHWHUPLQDW
GH
PRGDOLW
LOH
GH
H[SULPDUH D SURGXF LHL L IRU HL GH PXQF 3URGXF LD SRDWH IL H[SULPDW GH PXQF HVWH H[SULPDW L QDWXU
W=
CA T
(9.11)
LL LORU LQGLYLGXDOH
Q FRQGL LLOH vQ FDUH LQIRUPD LLOH VXQW GDWH SH YHULJL RUJDQL]DWRULFH QLYHOXO SURGXFWLYLW PXQFLL VH SRDWH H[SULPD FD PHGLH D SURGXFWLYLW
W=
Wi T I Ti
= Wi gT i
(9.12)
n care:
gT = i
Ti Ti
'LQDPLFD VH H[SULP
IW =
W1 W0
I CA IT
SURGXFWLYLW LL PXQFLL
(9.13)
3HQWUX GHWHUPLQDUHD FRQWULEX LHL IDFWRULORU OD PRGLILFDUHD SURGXFWLYLW F L SULQFLSDOH DQDOL]D GHWHUPLQLVW $QDOL]D GHWHUPLQLVW SXQH vQ HYLGHQ DJHQWXOXL VH ED]HD]
XQ SURGXV GH IDFWRUL L XWLOL]kQG XQD GLQ PHWRGHOH GH GHVFRPSXQHUH ED]DWH SH PHWRGD LQGLFLORU VH LQIOXHQ D ILHF UXL IDFWRU LL OD QLYHOXO XQHL YHULJL SURGXFWLYLWDWHD PHGLH LQ IXQF LH GH SURGXFWLYLWDWHD OD QLYHOXO $VWIHO XWLOL]kQG UHOD LD VH SRDWH GHVFRPSXQH PRGLILFDUHD SURGXFWLYLW HFRQRPLF RUJDQL]DWRULFH VHF LH IDEULF HWF L GH VWUXFWXUD VDODULD LORU SH YHULJL RUJDQL]DWRULFH
W1gT 1 T W0g0
W1gT 1 T W0g1
W0gT 1 W0gT 0
(9.14)
individuale
8Q DOW PRGHO GH DQDOL] SXQH vQ OHJ WXU SURGXFWLYLWDWHD PXQFLL FX HILFLHQ D XWLOL] ULL
Wi = EF F i Z i
n care:
(9.15)
EF F i =
CAi MF i
Zi =
salariat).
MF i Ti
- HILFLHQ D PLMORDFHORU IL[H FLIUD GH DIDFHUL OD OHL 0) - nzestrarea muncii cu mijloace fixe (valoarea mijloacelor fixe care revin la un
W = EF F i Z i gT i
8Q ORF LPSRUWDQW vQ DQDOL]D SURGXFWLYLW WLPSXOXL GH OXFUX DVXSUD QLYHOXOXL L GLQD LL PXQFLL vO RFXS
(9.16)
HYLGHQ LHUHD LQIOXHQ HL XWLOL] ULL
Wl = Wh DZ DL
n care: Wl - SURGXFWLYLWDWHD OXQDU Wh - SURGXFWLYLWDWHD RUDU DZ - durata medie a zilei de lucru; DL - durata medie a lunii de lucru.
(9.17)
3HQWUX PRGLILF ULOH DEVROXWH LQIOXHQ HOH VXQW GHWHUPLQDWH vQ IHOXO XUP WRU
- PRGLILFDUHD SURGXFWLYLW
LL OXQDUH
Wl = Wh1 DZ 1 DL 1 Wh0 DZ 0 DL 0
- LQIOXHQ D SURGXFWLYLW
LL RUDUH
(9.18)
(9.19)
(9.20)
(9.21)
(9.22)
UHJUHVLHL XQD vQ FDUH PDL SURGXFWLYLWDWHD PXOWH YDULDELOH GH VDX
independente.
+0&+%#614++ 5+06'6+%+ #+ '(+%+'0 %#2+6#.7.7+ (+: '+ 76+.+<4++
(ILFLHQ D
HFRQRPLF
PLMORDFHORU
IL[H
GHWHUPLQDW
FRQIRUP
UHOD LHL
(IHFW(IRUW
VDX XQXO
(IRUW(IHFW HVWH XQ LQGLFDWRU SDU LDO GH HILFLHQ GLQ LQGLFDWRULL GH UH]XOWDWH DL DFWLYLW
3HQWUX H[SULPDUHD
(IHFWXOXL
VH XWLOL]HD]
mijloacelor fixe.
&DUDFWHUXO GH LQGLFDWRU SDU LDO GH HILFLHQ UH]XOWDW DO DFWLYLW DO DFHVWXL LQGLFDWRU HVWH GDW GH IDSWXO F LL HFRQRPLFH RE LQXW SULQ XWLOL]DUHD FRPELQDW D GLIHUL LORU IDFWRUL GH SURGXF LH
HVWH DWULEXLW
QXPDL
PLMORDFHORU
IL[H
SURGXF LD
-ar fi
HYLGHQ LD]
L OHX VDX OHL SURGXF LH HIHFWHOH XWLOH L HIRUWXULOH WUHEXLH V ILH FRPSDUDELOL GLQ SXQFW GH L DO SUH XULORU vQ FDUH VH H[SULP ,QGLFDWRULL GH UH]XOWDWH VXQW FD
vQ SUH XULOH FRPSDUDELOH &D XUPDUH PLMORDFHOH IL[H WUHEXLH FXSULQVH vQ FDOFXOHOH GH HILFLHQ YDORDUH PHGLH DQXDO H[SULPDWH vQ DFHOHDL SUH XUL FD LQGLFDWRULL SURGXF LHL
$QDOL]D HILFLHQ HL PLMORDFHORU IL[H DUH FD RELHFWLY SULQFLSDO GHWHUPLQDUHD P ULPLL GLQDPLFLL L LQIOXHQ HL IDFWRULORU DVXSUD PRGLILF ULL DFHVWHLD 1LYHOXO HILFLHQ HL GHWHUPLQDW vQ IRUPD (IHFW(IRUW VH GHWHUPLQ FX UHOD LD
EF F =
CA F
(9.23)
XWLOL]kQG LQIRUPD LLOH OD QLYHO GH
EF F =
EF F iF i Fi
= EF F i gF i
(9.24)
n care: Fi gF = F i
- structura mijloacelor fixe pe verigi organizatorice; EF F i - HILFLHQ D PLMORDFHORU IL[H OD QLYHO GH YHULJ RUJDQL]DWRULF
i
FX DMXWRUXO LQGLFLORU
I EF F =
EF F 1 EF F 0
I CA IF
(9.25)
3HQWUX P VXUDUHD LQIOXHQ HL IDFWRULORU DVXSUD QLYHOXOXL L GLQDPLFLL HILFLHQ HL PLMORDFHORU PHWRGH GHWHUPLQLVWH L PHWRGH VWRFKDVWLFH
Dintre cele mai utilizate modele utilizate n cazul analizei deterministe subliniem:
EF F = EF F i gF i
8WLOL]DUHD UHOD LHL G YHULJL RUJDQL]DWRULFH VHF LH IDEULF DVXSUD HILFLHQ HL OD QLYHOXO
(9.26)
SRVLELOLWDWHD P VXU ULL LQIOXHQ HL HILFLHQ HL PLMORDFHORU IL[H SH HWF L D VWUXFWXULL PLMORDFHORU IL[H SH YHULJL RUJDQL]DWRULFH HFRQRPLF &UHWHUHD SRQGHULL PLMORDFHORU IL[H vQ YHULJLOH FUHWHUHD HILFLHQ HL PLMORDFHORU IL[H OD
DJHQWXOXL
EF F i = EF F Ai gF A i
n care: EF F Ai - HILFLHQ D PLMORDFHORU IL[H DFWLYH SURGXF LD OD OHL PLMORDFH IL[H DFWLYH FA gF A = F i i - ponderea mijloacelor fixe active n total mijloace fixe. i
IDSWXO F
DFWLYH L FX FkW DFHVWHD DX R SRQGHUH PDL PDUH vQ WRWDO PLMORDFH IL[H FX DWkW SURGXF LD OD OHL
at de modul de utilizare
EF F i = ! i tui
(9.28)
n care: ! i - randamentul mediu orar al utilajelor; tui - timpul de lucru al utilajelor la 1 leu mijloace fixe active.
6LQWHWL]kQG UHOD LLOH L HILFLHQ D PLMORDFHORU IL[H DFWLYH SRDWH IL H[SULPDW IXQF LH GH WUHL IDFWRUL UDQGDPHQWXO PHGLX RUDU JUDGXO GH XWLOL]DUH H[WHQVLY DFWLYH L SRQGHUHD PLMORDFHORU IL[H DFWLYH vQ WRWDO PLMORDFH IL[H vQ D PLMORDFHORU IL[H
EF F i = ! i tui gF A i
0RGXO SRDWH IL FRPSOHWDW RE
EF F = ! i tui gF A gF i i
5HOD LD G SDWUX IDFWRUL GH LQIOXHQ
important l ocuS
LQGLFDWRULL GH HILFLHQ
6H GHWHUPLQ
DVWIHO QHFHVDUXO GH PLMORDFH IL[H SHQWUX D RE LQH OHX OHL SURGXF LH
NF =
F CA
LQIRUPD LLOH VXQW GLVSRQLELOH SH YHULJL RUJDQL]D
VDX GDF
NF =
NF i CAi CAi
= NF i gCA i
NF 1 < NF 0
respectiv
(9.33)
I NF < 1
Indicatorul "necHVDU
HFRQRPLF GH PLMORDFH IL[H DUH R ODUJ
(9.34)
XWLOL]DUH vQ PRGHOHOH GH SUHYL]LXQH
/#6'4+#.' %+4%7.#06'
D HILFLHQ HL IRORVLULL PLMORDFHORU PDWHULDOH FLUFXODQWH VH ED]HD] QLYHOXO VWRFXULORU FRPSDUDWLY FX SURGXF LD RE LQXW
SH
cmmc =
MMC CA 1000
(9.35)
n care: c mmc - FRQVXPXO GH PLMORDFH PDWHULDOH SHQWUX D RE LQH R XQLWDWH SURGXF LH MMC - consumul total de mijloace materiale circulante, sau, n cazul n care analiza are n
YHGHUH LQIRUPD LL SULYLQG DFHWL LQGLFDWRUL SH YHULJL RUJDQL]DWRULFH
cmmc =
FDUDFWHUL]DW
cmmci CA i CA i
cmmci giCA
(9.36)
L GH SURGXF LH HVWH
'LQDPLFD FRQVXPXOXL GH PLMORDFH PDWHULDOH SHQWUX RE LQHUHD XQHL XQLW FX DMXWRUXO LQGLFLORU
I cmmc =
&UHWHUHD
cmmc 1 cmmc 0
I
FD]
MMC
CA
HVWH SXV vQ HYLGHQ
(9.37)
GH QLYHOXO VXEXQLWDU DO LQGLFHOXL
HILFLHQ HL
vQ DFHVW
0RGHOXO GDW GH UHOD LD SRDWH IL IRORVLW SHQWUX SXQHUHD vQ HYLGHQ PRGLILF ULL
c mmc .
c mmc
Q DQDOL]D HILFLHQ HL XWLOL] ULL PLMORDFHORU PDWHULDOH FLUFXODQWH XQ URO LPSRUWDQW vO RFXS FDUH H[SULP SHULRDG VDX YLWH]D GH URWD LH D PLMORDFHORU FLUFXODQWH
LQGLFDWRUL FXP VXQW FRQVXPXULOH VSHFLILFH SH FDWHJRULL GH PDWHULL SULPH L PDWHULDOH SUHFXP L FHL 9LWH]D GH URWD LH D PLMORDFHORU FLUFXODQWH VH H[SULP SULQ GXUDWD XQHL URWD LL UXO GH URWD LL 105 VH FDOFXOHD] UDSRUWkQG SURGXF LD UHDOL]DW 4 OD VWRFXO PHGLX SULQ QXP UXO GH URWD LL vQWU R DQXPLW
1XP
NMR =
&UHWHUHD
Q SM
(9.38)
FH UHYLQH OD OHX PLMORDFH FLUFXODQWH QXP UXOXL PHGLX GH URWD LL GH URWD LH HVWH H[SULPDW SULQ FUHWHUHD
YLWH]HL
DR =
DZP NMR
(9.39)
FkWH ]LOH D DYXW vQ PHGLH R URWD LH FUHWHUHD YLWH]HL GH URWD LH GHUH D GXUDWHL XQHL URWD LL
(DR 1 < DR 0 ).
Q = NMR SM
FHHD FH HYLGHQ LD] IDSWXO F
(9.40)
YROXPXO SURGXF LHL HVWH GLUHFW SURSRU LRQDO FX YLWH]D GH URWD LH
9ROXPXO SURGXF LHL UHDOL]DW vQ SOXV PLQXV FD XUPDUH D PRGLILF ULL YLWH]HL GH URWD LH D PLMORDFHORU FLUFXODQWH SRDWH IL GHWHUPLQDW FX UHOD LD
(9.41)
++
241(+6#$+.+6 ++
5HQWDELOLWDWHD R IRUP
VLQWHWLF
DWkW vQ PRG DEVROXW SULQ P ULPHD SURILWXOXL FkW L UHODWLY SULQ UDWD UHQWDELOLW
gradul n care capitalul sau folosirea resurselor agentului economic aduc profit.
3HQWUX D SUH]HQWD PRGHOHOH XWLOL]DWH vQ FDUDFWHUL]DUHD UDWHL UHQWDELOLW LL GHILQLP R VHULH GH LQGLFDWRUL FDUH H[SULP 5H]XOWDWXO H[SORDW P ULPHD SURILWXOXL FD GLIHUHQ vQWUH YHQLWXULOH GH H[SORDWDUH L FKHOWXLHOLOH ULL VH GHWHUPLQ
GH H[SORDWDUH 9HQLWXULOH GH H[SORDWDUH FXSULQG FLIUD GH DIDFHUL YHQLWXUL GLQ SURGXF LD VWRFDW YHQLWXUL DIHUHQWH SURGXF LHL LPRELOL]DWH L DOWH YHQLWXUL GLQ H[SORDWDUH &KHOWXLHOL SURGXF LH FkW L FHOH GHWHUPLQDWH GH DFWLYLWDWHD GH FRPHUFLDOL]DUH D P UILL
le de exploatare
LL GH vQWUH YHQLWXULOH vQWUH
LQFOXG WRDWH FKHOWXLHOLOH FLFOXOXL GH H[SORDWDUH DWkW FHOH GHWHUPLQDWH GH GHVI XUDUHD DFWLYLW VH FDOFXOHD] FD GLIHUHQ
FD GLIHUHQ
YHQLWXULOH FXUHQWH YHQLWXUL GLQ H[SORDWDUH L FHOH ILQDQFLDUH L FKHOWXLHOLOH FXUHQWH FKHOWXLHO H[SORDWDUH L FHOH ILQDQFLDUH 5H]XOWDWXO H[FHS LRQDO vQWkPSO WRU VH GHWHUPLQ FD DO H[HUFL LXOXL SURILW VDX SLHUGHUH vQWUH YHQLWXULOH H[FHS LRQDOH
ile de
GLIHUHQ
$FHVWHD FXSULQG YHQLWXUL L FKHOWXLHOL OHJDWH GH FDSLWDO FHGDUH GH DFWLY L DIHUHQWH RSHUD LXQLORU GH JHVWLXQH DPHQ]L SHQDOL] UL GRQD LL HWF 5H]XOWDWXO GHWHUPLQ FD H[HUFL LXOXL vQWUH vQDLQWH YHQLWXULOH GH LPSR]LWDUH GH SURILW EUXW WRWDO VDX L SLHUGHUH
se
L
GLIHUHQ
WRWDOH
H[SORDWDUH
ILQDQFLDUH
H[FHS LRQDOH
FKHOWXLHOLOH WRWDOH GH H[SORDWDUH ILQDQFLDUH L H[FHS LRQDOH 5H]XOWDWXO H[HUFL LXOXL GXS LPSR]LWDUH SURILW QHW VH GHWHUPLQ GXS FH VH HOLPLQ
impozitul pe profit din indicatorul precedent. Principalele PRGDOLW L SHQWUX H[SULPDUHD UDWHL UHQWDELOLW LL VXQW
UDWD UHQWDELOLW LL HFRQRPLFH 5( - GHILQLW FD UDSRUW vQWUH UH]XOWDWXO H[HUFL LXOXL vQDLQWH
GH GHGXFHUHD VDUFLQLORU ILQDQFLDUH GREkQ]L L LPSR]LWH L FDSLWDOXO SHUPDQHQW SURSULX L
mprumutat):
RE =
PT B KP
100
SURILWXO H[HUFL LXOXL vQDLQWH GH
(9.42)
GHGXFHUHD
VDUFLQLORU
ILQDQFLDUH
KP - capitalul permanent.
5DWD UHQWDELOLW LL HFRQRPLFH VH PDL SRDWH FDOFXOD L FX UHOD LD
RE =
PE AE
100
(9.43)
ULL
sistemul fiscal.
UDWD UHQWDELOLW
LL ILQDQFLDUH 5) VH GHWHUPLQ FD UDSRUW vQWUH SURILW QHW L FDSLWDOXO
propriu:
RF =
PN KPR 100
(9.44)
UDWD UHQWDELOLW
FD UDSRUW vQWUH
RA =
RC AF +AC 100
(9.45)
n care: RC - UH]XOWDWXO FXUHQW DO H[HUFL LXOXL AF - active fixe; AC - active circulante. Acest LQGLFDWRU UHIOHFW SHUIRUPDQ D HFRQRPLF
UDWD UHQWDELOLW
DIDFHUL L FLIUD GH DIDFHUL HYDOXDW
D ILUPHL ILLQG IRDUWH XWLO SHQWUX LQYHVWLWRUL FD UDSRUW vQWUH SURILWXO DIHUHQW FLIUHL GH
UDWD UHQWDELOLW
n care:
PM AF +AC
UHSUH]LQW
HFRQRPLF
CA PM
Pr CA
D UHVXUVHORU DYDQVDWH JUDGXO GH UHDOL]DUH D SURGXF LHL PDUI IDEULFDW SULQ LQWHUPHGLXO DFHVWXL
UHSUH]LQW
- UDWD UHQWDELOLW
ea capitaOXOXL
DYDQVDW RFXSDW FX JUDGXO GH UHDOL]DUH D SURGXF LHL IDEULFDWH L D VWRFXULORU L SRW IL IRORVLWH SHQWUX D FXDQWLILFD LQIOXHQ D LL SH SURGXV 'H
FX UDWD UHQWDELOLW
LL FRPHUFLDOH
0RGHOHOH SUH]HQWDWH vQ UHOD LLOH GLIHUL LORU IDFWRUL DVXSUD UDWHL UHQWDELOLW $QDOL]D UHQWDELOLW DVHPHQHD HVWH QHFHVDU LL LL WUHEXLH DGkQFLW
vQWUH
LQGLFDWRULL GH
HILFLHQ
FDOFXOD L VXE IRUPD HIRUWHIHFW $QDOL]D L SRVLELOLWDWHD FRQVWUXLULL XQXL LQGLFDWRU FDUH V IDFWRULORU GH SURGXF LH $U WD L GHILFLHQ HOH LQGLFDWRULORU SDU LDOL GH HILFLHQ QLYHOXO L GLQDPLFD HILFLHQ HL LL LL PHGLL SH LL LD vQ FRQVLGHUDUH FRQVXPXO WXWXURU
3UH]HQWD L PRGXO vQ FDUH VWUXFWXUD IRQGXULORU IL[H LQIOXHQ HD] $QDOL]D L FRPSDUDWLY GLIHULWHOH PRGDOLW 6H FXQRVF GDWHOH FUHWHUHD SURGXFWLYLW VHDPD SURGXFWLYLW LL LQGLYLGXDOH
LQGLFHOH SURGXFWLYLW
medii este. a) 100%; b) 91,7%, c) 132%; d) 110%, e) 85%. n decursul unei perioade productivitatea muncii a crescuW
PXQFLL D FUHVFXW FX
FX
a) a crescut cu 1,2%, b) a crescut cu 23,2%; c) D VF ]XW FX d) D VF ]XW FX e) a crescut cu 1,8%.
'DF VWUXFWXUD SH UDPXUL D 3URGXVXOXL ,QWHUQ %UXW VH PRGLILF vQ IDYRDUHD UDPXULORU FX QHFHVDUXO GH PLMORDFH IL[H SHQWUX RE LQHUHD XQHL XQLW L GH SURGXF LH PDL PLF GHFkW QLYHOXO PHGLX DO DFHVWXL LQGLFDWRU DWXQFL FD XUPDUH D PRGLILF ULL IDFWRUXOXL VWUXFWXUDO HILFLHQ D XWLOL] ULL PLMORDFHORU IL[H OD QLYHOXO HFRQRPLHL QD LRQDOH
a) FUHWH b) scade; c) U PkQH QHPRGLILFDW d) QX VH SRDWH SUHFL]D VHQVXO PRGLILF e) SRDWH V VFDG
6H FXQRVF XUP WRDUHOH GDWH
ULL
'LQDPLFD 9$% ID
SilvLFXOWXU
&RQVWUXF LL
Servicii
'LQDPLFD SURGXFWLYLW
2%.
FX
a) b) c) d) e)
&RQVLGHU P GDW
Ramura 1 2
9DORDUHD DG
XJDW
EUXW
(ILFLHQ D PLMORDFHORU
a) b) c) d) e)
1,3.
VH GHWHUPLQ FX UHOD LD
3,%
3,%
)1
3,%
)I
eFN HILFLHQ D IRQGXULORU IL[H QRL PIB produsul intern brut, I = Q inde[XO SHULRDGHORU GH UHIHULQ Ffi fondurile fixe n anul i; FNi fondurile fixe noi; D PRGLILFDUHD DEVROXW D LQGLFDWRULORU
SRSXOD LD RFXSDW SRSXOD LD DFWLY SRSXOD LD RFXSDW SRSXOD LD RFXSDW SRSXOD LD RFXSDW WRWDO
Q FDOFXOXO SURGXFWLYLW
a) b) c) d) e)
RUJDQL]D LLORU SROLWLFH L REWHWL WRWDO GLPLQXDW FX VDODULD LL RUJDQL]D LLORU SROLWLFH L REWHWL
)I
3,%
)1
3,%
)1
WRWDO GLQ FDUH VH VFDGH SRSXOD LD GLQ DUPDW WRWDO GLPLQXDW FX SRSXOD LD RFXSDW vQ DUPDW L FX VDODULD LL