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c cost unitar

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D UH]XOWDWXOXL DIHUHQW YkQ]

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ca

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Spre exemplificarea metodologiei de
YkQ]

ULORU SUHVXSXQHP XUP

YkQ]

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GLQ

IDFWRULDO

SURILWXOXL

OD

U.M.
mii lei

1998 ( 0)
2.147.500

1999 ( 1)
2.899.000

OD

mii lei

2.510.000

3.473.000



exprimat n:
- costuri unitare din 1998
- SUH XUL GH YkQ]DUH GLQ 
1LYHOXO SURILWXOXL DIHUHQW YkQ]

mii lei
mii lei

X
X

ULORU vQ FHL GRL DQL OXD L vQ FRQV

2.200.000
2.915.000
iderare a fost de:

P0 = qvi0 pvi0 - qvi0 ci0 = 2.510.000 mii lei 2.147.500 mii lei =
= + 362.500 mii lei
P1 = qvi1 pvi1 - qvi1 ci1 = 3.473.000 mii lei 2.899.000 mii lei =
= + 574.000 mii lei
,QGLFHOH GH YDULD LH D FDQWLW

LL YkQGXWH D DYXW YDO

oarea de:

I qv = qvi1 pvi0/ qvi0 pvi0 = 2.915.000/ 2.899.000 = 1.0055

9DULD LD LQGLFDWRUXOXL DQDOL]DW D IRVW GHFL GH

P = P1 - P0 = 574.000 mii lei 362.500 mii lei = + 211.500 mii lei

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1.

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I ndicatori
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nivelul costurilor
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nivelul pre XULORU GH YkQ]DUH
1LYHOXO

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P (Qv) = Iqv x P0 - P0 = 1.0055 x 362.500 362.500 =

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2.

LL

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= (2.915.000 2.200.000) 364.494 = + 350.506 mii lei

LQIOXHQ D

3.

costului unitar al produselor comercializate:

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= 16.000 mii lei - 715.000 mii lei = - 699.000 mii lei

LQIOXHQ D SUH XOXL GH YkQ]DUH SH SURGXVH

4.

P (pvi) = ( qvi1 pvi1 - qvi1 ci1) - ( qvi1 pvi0 - qvi1 ci1) =

= P1 - ( qvi1 pvi0 - qvi1 ci1) = 574.000 mii lei 16.000 mii lei =
= + 558.000 mii lei
6H FRQVWDW

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s-D

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comparare cu

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FDSLWDOXOXL

FHOH

cei externi.

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valorile indicatorului n cazul firmelor concurente

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VDX
FX

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FX
GH

activitate).

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([SULP
SHQWUX

Pnet
100
Cap. propriu
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GH

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C Rate de r HQWDELOLWDWH DOH DF

C1 5DWD

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Pnet
PA =

1XP

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GHVI

100

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XUDW

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GH F

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ULL

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Fond total dividende

DA =

$UDW

1XP

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LQYHVWL LHL
FXPS

100

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SH

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FDUH

DFHWLD

DX

UHDOL]DW

-o prin

L FRPHUFLDOH

SH SURILW SH DF LXQH

&XUVXO EXUVLHU DO DF LXQLL

PPA =

$UDW

3URILWXO QHW SH DF LXQH

100

FkW GH UHSHGH VH SRDWH UHFXSHUD LQYHVWL LD vQ DF LXQLOH ILUPHL vQ FD]XO vQ

FDUH WRW SURILWXO QHW DU IL GLVWULEXLW DF LRQDULORU VXE IRUPD GLYLGHQGHORU &X FkW
YDORDUHD DFHVWHL UDWH HVWH PDL UHGXV

D
6H

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ILUP

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R VWDUH PDL EXQ

LL FRPHUFLDOH

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HYLGHQ

HILFLHQ D IXQF LHL FRPHUFLDOH D ILUPHL

3URILW DIHUHQW YkQ]

Rrcom =

ULORU
u

Cifra de afaceri

100

UHDOL]DWH

vQ IDSWXO F

GH

WUH

SXQH vQ

$QDOL]D HFRQRPLF

$QDOL]D

L ILQDQFLDU

DFHVWHL

UDWH

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D ILUPHL

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OXD

vQ

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PRGHOXO

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FHL

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ULORU SH SURGXVH VDX VHUYLFLL

costul unitar al produselor;

SUH XO GH FRPHUFLDOL]DU

e.

Analiza ratelor de rentabilitate cu ajutorul modelului DuPont

0RGHOXO

'X3RQW

XWLOL]HD]

SHQWUX

DQDOL]D

HYROX LHL

GHVFRPSXQHUHD UDWHL GH UHQWDELOLWDWH ILQDQFLDU

XUP

UDWHORU

GH

UHQWDELOLWDWH

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WRDUHD

Rrfin =

Pnet
Pnet
total active
100 =
100
Capital propriu
total active
capital propriu

&X DOWH FXYLQWH UDWD UHQWDELOLW

UDWD UHQWDELOLW

DXWRQRPLD ILQDQFLDU

/D UkQGXO V

LL ILQDQFLDUH HVWH SURGXVXO GLQWUH

LL HFRQRPLFH
LQGLFDWRU GH VROYDELOLWDWH

X UDWD UHQWDELOLW

LL HFRQRPLFH SRDWH IL GHFRPSXV

Pnet
Rrecon =

9kQ]

Pnet
u

100 =

Total active
'HFL UHQWDELOLWDWHD HFRQRPLF

9kQ]

DVWIHO

UL

HVWH HIHFWXO DF LXQLL

ratei marjei L

URWD LHL DFWLYHORU WRWDOH LQGLFDWRU GH JHVWLXQH

UL

100 =
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HVWH

3URILWXO L UHQWDELOLWDWHD DFWLYLW

6.4

LL

Analiza profitului unitar

Pentru analiza profitului unitar se poate utiliza modelul:

Pu = pv c,
n care:
pv SUH

XO GH YkQ]DUH XQLWDU

c costul unitar
Q

FHHD

FH

SULYHWH

FRVWXO

XQLWDU

cesta poate fi descompus n cost direct

XQLWDU L FRVW LQGLUHFW DORFDW SH SURGXV SH ED]

GH FKHL GH UHSDUWL LH

C = cd + cind
/D UkQGXO V
GH

X FRVWXO GLUHFW XQLWDU HVWH RE LQXW SULQ FXPXODUHD FRQVXPXULORU

PDWHULL

SULPH

PDWHULDOH

FRQVXPXULOH GH PDQRSHU

GLUHFW

VHPLIDEULFDWH

GDF

este cazul) directe cu

YH]L DQDOL]D FRVWXOXL XQLWDU

cd = cmd + csd
'HIDOFDUHD

FKHOWXLHOLORU

UHSUH]HQWkQG

PDWHULL

SULPH

PDWHULDOH

GLUHFWH

LQH

cont de consumul specific pe unitatea de produs (factor cantitativ) precuP

GH SUH XO GH DSURYL]LRQDUH IDFWRU FDOLWDWLY

Cmd = cs x pa
Q

FHHD

FH

SULYHWH

FKHOWXLHOLOH

FX

VDODULLOH

GLUHFWH

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de salariul mediu tarifar (oraU

csd = t x sh

DFHVWHD

VXQW

UH]XOWDWXO

D SURFHVXOXL WHKQRORJLF L

SH FDWHJRULL GH VDODULDW L SH ID]

WHKQRORJLF

$QDOL]D HFRQRPLF

L ILQDQFLDU

D ILUPHL

CONSUM
SPECIFIC
COST
MATERII
DIRECTE

X
35(

'(

APROVIZ.
COST
UNITAR

+
TIMP DE
LUCRU

PROFI T
UNITAR

SALARII
DIRECTE

--

X
SALARIU
TARIFAR

35(

'(

VNZARE

6.5

Strategii n domeniul profitului

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IRUP

ED]HD]

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FX

ULL

SUH XOXL
GH

GH

YkQ]DUH

UDSRUWXO

GLQWUH

vQ

FRQGL LLOH

FHUHUH

HFRQRPLHL

RIHUW

GH

SLD

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vQV

VH
vQ

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vQV

GHRVHELW GH SHULFXORDV

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IXQGDPHQWH]H

QLYHOXO SUH XOXL GH FRPHUFLDOL]DUH D SURGXVXOXL L SULQ OXDUHD vQ FRQVLGHUDUH D

DF LXQLL IDFWRULORU GH QDWXU

HQGRJHQ

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D P

ULPLL FRVWXOXL FRPSOHW

unitar.
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Boston Consulting Group a elaborat o matrice care ia n

considerare diferitele raporturi care se pot stabili ntre cei doi indicatori
GHRVHELW

GH

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OD

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XQXL

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LL FRPHUFLDOH

3URILWXO L UHQWDELOLWDWHD DFWLYLW




SPECI ALI ZARE

 


A
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a
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Marja a

Marja b

cost

Strategia de

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Strategia de

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cost

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cadrul sectorului de activitate, marea majoritate a firmelor optnd pentru

reduceUHD

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