3RWHQ LDOXO LQWHUQ DO ILUPHL L HILFLHQ D XWLOL] ULL VDOH

CAPI TOLUL 3
327(1

,$/8/ ,17(51 $/ ),50(,

, (),&,(1

$ 87,/,=

5,, 6$/(

 $QDOL]D SRWHQ LDOXOXL PDWHULDO DO ILUPHL

L D HILFLHQ HL XWLOL]

ULL VDOH

3RWHQ LDOXO LQWHUQ DO ILUPHL L PRGXO GH JHVWLRQDUH DO DFHVWXLD UHSUH]LQW

LPSRUWDQW

GH

DVLJXUDUH

HILFLHQ HL

HFRQRPLFH

DFWLYLW

LL

R FDOH

&HOH

GRX

FRPSRQHQWH PDMRUH DOH SRWHQ LDOXOXL LQWHUQ VXQW PLMORDFHOH IL[H L DFWLYHOH GH
QDWXU

3.1.1

FLUFXODQW

$QDOL]D PLMORDFHORU IL[H L D HILFLHQ HL XWLOL]

Q FHHD FH SULYHWH
SULQ GHVI

RELHFWLYHOH GH ED]

XUDUHD SURFHVXOXL GH DQDOL]

GHWHUPLQDUHD
LPRELOL]

mijloacele fixe 

VW

ULL

WHKQLFH

ULL DFHVWRUD

L GLDJQR]
JUDGXOXL

FDUH WUHEXLH DWLQVH

VXQW

GH

X]XU

IL]LF

PRUDO

ULORU FRUSRUDOH

GHWHUPLQDUHD FDSDFLW

LL GH SURGXF LH vQ IXQF LXQH SUHFXP L D JUDGXOXL GH

XWLOL]DUH D DFHVWHLD vQ H[HUFL LXO ILQDQFLDU DQDOL]DW

IXQGDPHQWDUHD SROLWLFLL LQYHVWL LRQDOH

(ILFLHQ D XWLOL]
SURGXF LH

indicatorului

ULL PLMORDFHORU IL[H

UI

SURILW

RE LQXW

OD

RE LQXW

OD

se poate comensura fie prin indicatorul




OHL
OHL

PLMORDFH
PLMORDFH

IL[H
IL[H

, fie cu ajutorul

, ambii indicatori

SXWkQG IL GHVFRPSXL IDFWRULDO

6FKHPD

GH

LQIOXHQ HD]

DQDOL]
SULPXO

IDFWRULDO

SUH]HQWDW

PDL

LQGLFDWRU 9DORDUHD PHGLH

MRV

LGHQWLILF

IDFWRULL

D PLMORDFHORU IL[H

H[LVWH

FDUH

nte n

SDWULPRQLXO ILUPHL DQDOL]DWH HVWH UH]XOWDWXO SROLWLFLL LQYHVWL LRQDOH D DFHVWHLD D

YkQ]

ULORU

GH

PLMORDFH

IL[H

HIHFWXDWH

vQ

FXUVXO

SHULRDGHL

FDV

ULORU

HWF

$QDOL]D HFRQRPLF

(OLPLQDUHD

L ILQDQFLDU

D ILUPHL

vQWUHUXSHULORU

reviziilor tehQLFH

DFFLGHQWDOH

UHSDUD LLORU

HIHFWXDUHD

FDSLWDOH

PDWHULL SULPH VXQW GRDU FkWHYD GLQ P

DVXSUD

WLPSXOXL

GH

IXQF LRQDUH

OD

DVLJXUDUHD

WLPS

DSURYL]LRQ

VXULOH FDUH JHQHUHD]

XWLODMHORU

7

randamentul orar acesta este dependent direcW

SURGXFWLYH DYXWH OD GLVSR]L LH GH QLYHOXO FDOLILF

GH

GH

FDOLWDWH

ULL

ULWPLFH

D
FX

HIHFWH EHQHILFH

FHHD

FH
GH

JHQHUD LD

SULYHWH
PLMORDFH

ULL SURIHVLRQDOH D SHUVRQDOXOXL

operativ etc.

Valoarea medie
a mijloacelor
fixe

3URGXF LD PDUI

Timpul total
de IXQF LRQDUH
a utilajelor

la 1.000 lei mijloace

fixe
3URGXF LH

PDUI

RE LQXW

3URGXF LD PDUI

3.1.2

Randamentul
orar al utilajelor

$QDOL]D DFWLYHORU FLUFXODQWH L D HILFLHQ HL XWLOL]

Analiza stocurilor,
vQ

VHFWRDUHOH

vQ

FRPSRQHQWD VHPQLILFDWLY

FDUH

VSHFLILFXO

DFWLYLW

LL

D DFWLYHORU GH QDWXU

GHWHUPLQ

YDORUL

DFHVWRUD FXP DU IL VHFWRDUHOH FX FLFOX OXQJ GH IDEULFD LH

mijloace de transport aeriene pe cale fer DW

H[HFX LH
DFWLYLW

YDORDUHD

LOH GH QDWXU

VHPLIDEULFDWHORU
FRPHUFLDO

VXQW

 XUP

ULL DFHVWRUD

FLUFXODQW

LPSRUWDQWH

DOH

FRQVWUXF LL QDYDOH

HWF XQGH SURGXF LD vQ FXUV GH

PDUL

VDX

GLVWULEX LD

UIXULORU

UHWH VXEOLQLHUHD GLQDPLFLL L VWUXFWXULL

acestora.
0XWD LLOH

GH

HYLGHQ

FX

FDGUXO

DQDOL]HL

PHWRG

DUH

RUGLQ

VWUXFWXUDO

DMXWRUXO

PHWRGHL

VWUXFWXUDOH

PHQLUHD

VXUYHQLWH

GH

3DUHWWR

FLIUHL

IRFDOL]D

GH

vQ

FDGUXO

$%&

PHWRGD

DIDFHUL

SURFHVXO

stocurilor pot fi puse n

'HL

GH

SUH]HQWDW

UHODWLY

JHVWLXQH

VXPDU
D

SH


ODUJ

vQ

DFHDVW

VWRFXULORU

WUH

3RWHQ LDOXO LQWHUQ DO ILUPHL L HILFLHQ D XWLOL] ULL VDOH

categoriile importante componente. Obiectivul major l constituie prevenirea

IRUP

ULL

VWRFXULORU

VXSUDQRUPDWLYH

excesive, diminundu-VH

DVWIHO

VWRFXUL

FDUH

UHQWDELOLWDWHD

DWUDJ
DFWLYLW

LPRELOL]
LL

UL

ILQDQFLDUH

SHULFOLWkGX

-se

echilibrul financiar al firmei.

6WRFXULOH GH VLJXUDQ
D VH GHWHUPLQ

6WRFXO GH VLJXUDQ

vQ FRQGL LLOH YDULDELOLW

LL FHUHULL SH ED]D

formulei:
S = t x s x

n care:
t

FRHILFLHQW GH FRUHF LH

s DEDWHUHD

QXP

WUDWLF

( x xm )
n

s=

PHGLH S

GH FHOH PHGLL [P

E FDUH VH FDOFXOHD]

vQ FRQGL LLOH QHULWPLFLW

LL LQWU

ULORU

UIXUL SH ED]D IRUPXOHL

ts
n 1

s DEDWHUHD

s=
n

ULORU HIHFWLYH [ ID

GLQWUH WHUPHQXO GH UHDSURYL]LRQDUH L LQWHUYDOXO DQDOL]DW

6WRFXO GH VLJXUDQ

S =

D YkQ]

UXO GH SHULRDGH

y UDSRUWXO

GH P

GHWHUPLQDW vQ IXQF LH GH QLYHOXO VHUYLFLLORU RIHULWH

QXP

n care
PHGLH SDWUDWLF

( z zm )
n

D LQWU

ULORU HIHFWLYH ] ID

GH FHOH PHGLL ]P

UXO GH SHULRDGH

6WRFXO WRWDO GH VLJXUDQ

S = S + S

HVWH VXPD FHORU GRX

VWRFXUL SUH]HQWDWH PDL VXV

$QDOL]D HFRQRPLF

$QDOL]D

L ILQDQFLDU

HILFLHQ HL

D ILUPHL

XWLOL]

ULL

VH

VWRFXULORU

UHDOL]HD]

YLWH]D GH URWD LH D VWRFXULORU

indicatorului denumit

FX

, calculat ca raport ntre

YDORDUHD PHGLH D VWRFXULORU GLQ FXUVXO SHULRDGHL DQDOL]DWH 6 L

QHW

&$

79$

UDSRUW

PXOWLSOLFDW

FX

QXP

DMXWRUXO

UXO

GH

cifra de afaceri

]LOH

DO

SHULRDGHL

respective (T):

Vrs =

S
T (zile)
CA

9DORDUHD LQGLFDWRUXOXL SRDWH IL DSUHFLDW

L VWUXFWXUDO SH JUXSH GH P

$QDOL]D

FUHDQ HORU

structurii. Astfel,
DQXPL L

FOLHQ L

furi).

FRPSRUW

ILUPHL

DFRUGDUHD GH IDFLOLW
UHSUH]LQW

GH

DVHPHQHD
LGHQWLILF

DQDOL]D VWUXFWXUDO
DL

DWkW GLQ SXQFW GH YHGHUH GLQDPLF FkW

FRQFHQWUHD]

L GH SODW

XWLOL]DUHD

GLQDPLFLL

FkW

JUDGXO GH GHSHQGHQ

SROLWLFD

FRPHUFLDO

ID

D
GH

DFHVWHLD

HWF 8Q DOW FULWHULX XWLO DQDOL]HL ILQDQFLDUH vO

FHO DO YHFKLPLL FUHDQ HORU vQ FDX]

 GHOLPLWkQGX

-se patru categorii:

FUHDQ H VXE  GH ]LOH QRUPDOH FUHDQ H FX R YHFKLPH FXSULQV

vQWUH  L 

GH ]LOH FUHDQ H vQWUH  L  GH ]LOH L vQ VIkULW FUHDQ H PDL YHFKL GH  GH

zile.
$QDOL]D GH HILFLHQ
PHGLH

GH

HVWH GHVI

UHFXSHUDUH

XUDW

SULQ LQWHUPHGLXO LQGLFDWRUXOXL

FUHDQ HORU

, determinat prin raportarea soldului

PHGLX DO FRQWXULORU GH FUHDQ H OD YDORDUHD QHW

HQWLWDWHD

HFRQRPLF

UH]XOWDWXO

ILLQG

perioada

vQPXO LW

D YkQ]
FX

ULORU UHDOL]DWH GH F

GXUDWD

vQ

]LOH

WUH

SHULRDGHL

considerate:

Prc =

C
T (zile)
CA

$FFHOHUDUHD

ULWPXOXL

GH

vQFDVDUH

FUHDQ HORU

HVWH

GH

QDWXU

GHWHUPLQH

eliberarea de surse financiare ceea ce are efecte benefice asupra echilibrului

ILQDQFLDU D IOX[XOXL GH WUH]RUHULH L QLYHOXOXL GH SURILWDELOLWDWH D DIDFHULL

3RWHQ LDOXO LQWHUQ DO ILUPHL L HILFLHQ D XWLOL] ULL VDOH

3.2

$QDOL]D SRWHQ LDOXOXL XPDQ DO ILUPHL L D HILFLHQ HL XWLOL]

3.2.1

$QDOL]D GLQDPLFLL VWUXFWXULL L PRELOLW

FDQWLWDWLY
LQWHUQ

DO

PXWD LLOH GH QDWXU

VXUYHQLWH vQ FDGUXO DFHVWHL FRPSRQHQ H LPSRUWDQWH D SRWHQ LDOXOXL

ILUPHL

rezultatul unor

$VWIHO

GLPLQXDUHD

FDX]H GH QDWXU

UHVWUkQJHULL

LL IRU HL GH PXQF

D UHVXUVHORU XPDQH SXQH vQ HYLGHQ

$QDOL]D GLQDPLF

ULL VDOH

DFWLYLW

LL

FD

QXP

RELHFWLY

HIHFW

UXOXL

PHGLX

VDX VXELHFWLY

GLUHFW

DO

OXSWHL

GH

VDODULD L

SRDWH

IL

GH WLSXO

FRQFXUHQ LDOH

DO

UHGXFHULL

cererii solvabile etc.;

H[LVWHQ HL

XQRU

GHILFLHQ H

vQ

VLVWHPXO

DQJDMD LORU VDX FKLDU OLSVD DFHVWX

FUHWHULL

JUDGXOXL

GH

GH

FRLQWHUHVDUH

PDWHULDO

ia;

vQ]HVWUDUH

WHKQLF

PXQFLL

DFKL]L LRQDUHD

XQRU

WHKQRORJLL SHUIRUPDQ H HWF

Analiza de ordin structural

UHVXUVHORU

XPDQH

XWLOL]HD]

GUHSW

FULWHULL

principale:

SURIHVLD H[HUFLWDW

QLYHOXO GH SUHJ

WLUH SURIHVLRQDO

grupele de vrsta etc.

$SUHFLHUHD PRELOLW

A.

LL SHUVRQDOXOXL

FRHILFLHQWXO LQWHQVLW

LL LQWU

VH UHDOL]HD]

SULQ LQWHUPHGLXO LQGLFDWRULORU

ULORU GH SHUVRQDO

determinat ca raport

vQWUH QXP
GH VDODULD L

B.

UXO GH SHUVRDQH DQJDMDWH vQ FXUVXO SHULRDGHL L QXP

FRHILFLHQWXO LQWHQVLW
vQWUH QXP

C.

LL LHLULORU GH SHUVRQDO

UXO VDODULD LORU LHL L GLQ ILUP

FRHILFLHQWXO PLF

ULL WRWDOH

L QXP

determinat ca raport

UXO PHGLX GH VDODULD L

RE LQXW SULQ UDSRUWDUHD VXPHL LQWU

LHLULORU vQUHJLVWUDWH vQ FXUVXO SHULRDGHL OD QXP

D. gradul de stabilitate GHWHUPLQDW

SH ED]D UHOD LHL

@8& " # %(&  42'1 " ("% # "    

A 9 9 7 6 ! 0  0 5
3   
! 0 ) ' &$  !    

Vezi Maria Niculescu

ULORU L D

UXO PHGLX GH SHUVRQDO

Gs = 1 MT, unde:
1

UXO PHGLX

$QDOL]D HFRQRPLF

MT PLFDUHD
2

YDORDUH

L ILQDQFLDU

WRWDO

D ILUPHL

LQWU

DSURSLDW

UL  LHLUL

GH

LQGLF

XQ

JUDG

GH

VWDELOLWDWH

ULGLFDW

DVSHFW

considerat favorabil.

3.2.2

$QDOL]D IDFWRULDO

D HILFLHQ HL XWLOL]

ULL UHVXUVHORU XPDQH

&HL GRL LQGLFDWRUL UHOHYDQ L vQ DSUHFLHUHD HILFLHQ HL XWLOL]

sunt productivitatea muncii

0RGHOXO IDFWRULDO
XUP

GH

DQDOL]

ULL SRWHQ LDOXOXL XPDQ

L UHVSHFWLY SURILWXO RE LQXW SH VDODULDW

SURGXFWLYLW

LL

PXQFLL

HVWH

LOXVWUDW

GH

VFKHP

WRDUH

1XP

UXO

de zile lucrate
mediu
pe an

Productivitate
a
DQXDO
a muncii

Durata
amedie
zilei de
lucru

Productivitatea

Structura

]LOQLF

a muncii

SURGXF LHL

Productivitatea

RUDU

a muncii

Productivitatea
la nivelul
produsului

Exemplu
3HQWUX LOXVWUDUHD PHWRGRORJLHL GH WLS IDFWRULDO X]LWDW
PXQFLL DGPLWHP XUP

WRDUHD ED]

LQIRUPD LRQDO

vQ DQDOL]D SURGXFWLYLW

LL

Unitate de
Denumire indicator

VXU

1999

2000

Durata medie a zilei de lucru

Ore/ zi

7,8

7,9

1XP

Zile/ an

240

235

15.000

17.500

U PHGLX GH ]LOH OXFUDWH SH DQ

3URGXFWLYLWDWHD PHGLH RUDU

D PXQFLL

3URGXFWLYLWDWHD PHGLH UHFDOFXODW

/HLRU
/HLRU

Pe baza datelor prezentate n tabel se pot determina:

16.800

3RWHQ LDOXO LQWHUQ DO ILUPHL L HILFLHQ D XWLOL] ULL VDOH

SURGXFWLYLWDWHD ]LOQLF

Wz0 = Nh0 x Wh0

-

 OHLSHUVRDQ

 [ 

 OHLSHUVRDQ

Productivitatea anuala a muncii n anul 1999:

Wa0 = Dz0 x Wz0

 [ 

Productivitatea zilnica n anul 2000:

Wz1 = Nh1 x Wh1

vQ DQXO 

 [ 

 PLL OHLSHUVRDQ

Productivitatea anuala a muncii n anul 2000:

Wa1 = Dz1 x Wz1

Q FRQVHFLQ

 [ 

 YDULD LD SURGXFWLYLW

 PLL OHLSHUVRDQ

LL DQXDOH D PXQFLL

n perioada 1999 2000

a fost de:
W = Wa1 - Wa0 = 32.488,75 mii lei/ p 28.080 mii lei/p = + 4.408,75 mii

lei/p
'HWHUPLQDUHD LQIOXHQ HORU IDFWRULORU
 ,QIOXHQ D GLQDPLFLL QXP

UXOXL PHGLX GH ]LOH OXFUDWH SH DQ

W(Dz) = (Dz1 - Dz0 ) x Wz0 = (-5) x 117.000 =  ,QIOXHQ D GLQDPLFLL SURGXFWLYLW

W (Wz) = Dz1 x (Wz1 - Wz0 

 PLL OHLSHUVRDQ

LL ]LOQLFH D PXQFLL
 [ 

  PLL OHLSHUVRDQ

din care:
2.1 LQIOXHQ

D GXUDWHL PHGLL D ]LOHL GH OXFUX

W(Nh) = Dz1 x (Nh1 - Nh0 ) x Wh0 = 235 x 0,1 x 15.000 =

 PLL OHLSHUVRDQ

2.2 LQIOXHQ

D SURGXFWLYLW

LL PHGLL RUDUH D PXQFLL

W(Nh) = Dz1 x Nh1 x (Wh1 - Wh0) = 235 x 7,9 x 2.500 =

  PLL OHLSHUVRDQ

2.2.1

 GLQ FDUH

LQIOXHQ D VWUXFWXULL SURGXF LHL

W(gi) = Dz1 x Nh1 x ( rWh - Wh0) = 235 x 7,9 x 1.800 =

  PLL OHLSHUVRDQ

$QDOL]D HFRQRPLF

2.2.2

L ILQDQFLDU

D ILUPHL

LQIOXHQ D SURGXFWLYLW

LL RUDUH D PXQFLL SH SURGXVH JUXSH GH

produse):
W(Whi) = Dz1 x Nh1 x (Wh1 rWh) = 235 x 7,9 x 700 =
  PLL OHLSHUVRDQ

)DFWRULL GH QDWXU

HFRQRPLF

SRW IL JUXSD L vQ GRX

FDUH LQIOXHQ HD]

FDWHJRULL GH ED]

QLYHOXO SURGXFWLYLW

LL PXQFLL

1. factori extensivi:
-

la nivelul duratei medii a zilei de lucru:

-

reducerea ntreruperilor accidentale;

HOLPLQDUHD GHILFLHQ HORU vQ ID]D GH DSURYL]LRQDUH FX PDWHULL SU

L XWLOLW

L HQHUJLH HOHFWULF

OD QLYHOXO QXP

ime

 FRPEXVWLELOL HWF

UXOXL PHGLX GH ]LOH OXFUDWH SH DQ

HIHFWXDUHD SRWULYLW SODQXOXL D UHYL]LLORU WHKQLFH UHSDUD LLORU

capitale;
-

SXQHUHD OD WLPS vQ IXQF LXQH D LQYHVWL LLORU SODQLILFDWH

eliminarea confliFWHORU

GH PXQF

JUHYH HWF

2. factori intensivi:
-

DFKL]L LRQDUHD GH WHKQRORJLL GH SURFHV VDX GH SURGXV SHUIRUPDQWH

FUHWHUHD JUDGXOXL GH SUHJ

DSOLFDUHD XQXL VLVWHP HILFLHQW GH FRLQWHUHVDUH PDWHULDO

UHDOL]DUHD IXQF LHL GH FRQWURO vQ FRQGL LL RSWLPH

WLUH SURIHVLRQDO

D IRU HL GH PXQF