2

$1$/,=$$&7,9,7 ,,'(352'8& ,(

ù,&20(5&,$/,=$5(

$QDOL]DUDSRUWXOXLVWDWLFúLGLQDPLFGLQWUHLQGLFDWRULLYDORULFL

&RQVLGHUD LLJHQHUDOH

3URGXF LDúLFRPHUFLDOL]DUHDFRQVWLWXLHSUHPLVDúLWRWRGDW ILQDOLWDWHD

DFWLYLW LL RULF rui agent economic, calea de multiplicare a averii

SDWULPRQLDOHDVRFLHW LL

'HOLPLW ULFRQFHSWXDOH

$SUHFLHUHD YDORULF  D DFWLYLW LL GH SURGXF LH úL FRPHUFLDOL]DUH VH

UHDOL]HD]  DWkW vQ ID]D GH SUHYL]LXQH FkW úL vQ FHD GH H[HFX LH FX DMXWRUXO

XQXLVLVWHPGHLQGLFDWRULVSHFLILFL3ULQWUHDFHúWLDVHPQLILFDWLYLVXQW

a) Cifra de afaceri (CA) HVWH GHILQLW  GH /HJHD &RQWDELOLW LL GLQ 5RPkQLD

SULQ WRWDOLWDWHD YHQLWXULORU UHDOL]DWH GLQ OLYU ULOH GH EXQXUL H[HFXWDUHD GH

OXFU ULúLSUHVWDUHDGHVHUY icii.

E 3URGXF LD IDEULFDW  4I HVWH UHSUH]HQWDW  GH WRWDOLWDWHD SURGXVHORU

UHDOL]DWH úL GHVWLQDWH YkQ] ULL SUHFXP úL GH FRQWUDYDORDUHD OXFU ULORU úL

VHUYLFLLORU H[HFXWDWH SHQWUX WHU L UXODMHOH GHELWRDUH DOH FRQWXULORU

Ä3URGXVH ILQLWH´ úL Ä6HPLIDEULFDWH´ úL  UXODMHOH FUHGLWRDUH Ä9HQLWXUL GLQ

OXFU UL H[HFXWDWH úL VHUYLFLL SUHVWDWH´ Ä9HQLWXUL GLQ VWXGLL úL FHUFHW UL´
1
Ä9HQLWXULGLQDFWLYLW LGLYHUVH´ .
1
Vasile Robu, Nicolae Georgescu –

   

 
 - 


     
 !"$# # "$# %&#'"(*)$+,  -. /
2000.
F9DORDUHDDG XJDW  4D H[SULP  VXUSOXVXOGHYDORDUHSHVWHFRQVXPXULOH

SURYHQLWH GH OD WHU L ERJ LD FUHDW  SULQ YDORULILFDUHD UHVXUVHORU WHKQLFH

XPDQHúLILQDQFLDUHDOHvQWUHSULQGHULL

G 3URGXF LD H[HUFL LXOXL 4H UHSUH]LQW  YROXPXO WRWDO DO DFWLYLW LL

productive într-RSHULRDG GHWLPSGHWHUPLQDW 

3URGXF LD H[HUFL LXOXL HVWH IRUPDW  GLQ SURGXF LD YkQGXW  YDULD LD

SURGXF LHLVWRFDWHúLSURGXF LDUHDOL]DW vQVFRSXULSURSULLúLFDSLWDOL]DW 

3UREOHPHGHED] DOHDQDOL]HLDFWLYLW LLGHSURGXF LH

úLFRPHUFLDOL]DUH

3ULQFLSDOHOH DVSHFWH DOH DQDOL]HL DFWLYLW LL GH SURGXF LH úL

comercializDUHVHUHIHU OD

¾ &DUDFWHUL]DUHDDFWLYLW LLGHSURGXF LHúLFRPHUFLDOL]DUH

¾ $QDOL]DHYROX LHLLQGLFDWRULORUYDORULFLSHED]DLQGLFLORU

¾ Analiza raportului static dintre principalii indicatori;

¾ Analiza raportului dinamic dintre indicatorii valorici.
SurseOHLQIRUPD LRQDOHXWLOL]DWHVXQW
• &RQWXOGHSURILWúLSLHUGHUH&33
• %XJHWXOGHYHQLWXULúLFKHOWXLHOL%9&
• (YLGHQ DFRQWDELO FXUHQW 
&DUDFWHUL]DUHDDFWLYLW LLGHSURGXF LHúLFRPHUFLDOL]DUH

$FWLYLWDWHD GH SURGXF LH úL FRPHUFLDOL]DUH S resupune parcurgerea

XUP WRDUHORUHWDSH

o FRPSDUDUHDUH]XOWDWHORUHIHFWLYHFXRELHFWLYHOHSUHY ]XWHvQ%9&

úLFXUH]XOWDWHOHSHULRDGHLSUHFHGHQWH

o determinarea gradului de îndeplinire a obiectivelor;

o identificarea cauzelor care au generat anumite abateri;
o stabiOLUHD P VXULORU SHQWUX UHGUHVDUHD DFWLYLW LL vQ FD]XO
abaterilor negative.
Exemplu: 6H FRQVLGHU  vQWUHSULQGHUHD Ä6LJPD 6$´ FDUH SURGXFH úL
FRPHUFLDOL]HD]  FRQIHF LL 'DWHOH QHFHVDUH DFWLYLW LL VXQW VLQWHWL]DWH vQ

tabelul 2.1.
 Tabel nr. 2.1
- mil.lei –
An An curent Indici %
Nr. Sim-
Precedent Prev Realizat
crt. Indicatori bol P/0 1/0 1/P
(0) (p) (1)
3URGXF LD
1. Qe 700500 750000 820000 107,06 117,05 109,33
H[HUFL LXOXL

3URGXF LD

2. PDUI  Qf 680000 690000 715000 101,47 105,14 103,62

IDEULFDW

Cifra de
3. CA 650000 670000 680000 103,07 104,61 101,49
afaceri
Valoarea
4. Qa 340000 345000 380000 101,47 111,76 110,14
DG XJDW

1RW :,QGLFDWRULLXWLOL]D LDXIRVWGHIODWD L

Concluzii:
ƒ 6H FRQVWDW  F  WRDWH YDORULOH SUHYL]LRQDWH DOH LQGLFDWRULORU D u fost
VXSHULRDUH P ULPLORU DQXOXL SUHFHGHQW IDSW FH HYLGHQ LD]  F 

VRFLHWDWHDúL DSURSXVRH[WLQGHUHDDFWLYLW
- LLHFRQRPLFH

ƒ Valorile efective au devansat valorile previzionate, deci societatea

úL-DvQGHSOLQLWLQWHJUDORELHFWLYHOH$FHDVW HYROX LHDLndicatorilor

SRDWH IL H[SOLFDW  SULQ FDX]H LQWHUQH úLVDX H[WHUQH DOH PHGLXOXL

economic al întreprinderii.
Cauze externe pot fi considerate:
¾ diminuarea FRQFXUHQ HL VDX FRQVROLGDUHD SR]L LHL SH SLD  D

VRFLHW LLDQDOL]DWH

¾ FUHúWHUHDFHUHULLSHQWUXSURGXVH le întreprinderii analizate;

¾ DSDUL LDXQRUQRLFOLHQ L

¾ UHGXFHUHDFRVWXULORUGHDFKL]L LHODPDWHULLOHSULPHHWF

Cauze interne pot fi considerate:

¾ reducerea consumurilor specifice;
¾ vPEXQ W LUHDJUDGXOXLGHXWLOL]DUHDFDSDFLW LLGHSURGXF LH

¾ FUHúWHUHDSURGXFWLYLW LLPXQFLL

¾ retehnologizarea sau modernizarea mijloacelor fixe etc.

1RW  2 DQDOL]  SHUWLQHQW  VH SRDWH UHDOL]D DWXQFL FkQG VH GLVSXQH

HIHFWLY GH LQIRUPD LL SULYLQG DFWLYLWDWHD VRFLHW LL DWkW vQ FHHD FH SULYHúWH

PHGLXOLQWHUQFkWúLFHOH[ tern.
 2.1.3.2 Analiza indicatorilor valorici pe baza indicilor

,QGLFHOHH[SULP XQUDSRUWSURFHQWXDOvQWUHGRX P ULPLDOHDFHOXLDúL

LQGLFDWRU GLQWUH FDUH QXP U WRUXO HVWH YDORDUHD FXUHQW   LDU QXPLWRUXO

ED]DGHFRPSDUD LH

În cazul analizeLDFWLYLW LLGHSURGXF LHúLFRPHUFLDOL]DUHLQGLFDWRULL

YDORULFL UHIOHFW  R VLWXD LH QRUPDO  DWXQFL FkQG vQUHJLVWUHD]  XUP WRDUHOH

FRUHOD LL

1. Indicele cifrei de afaceri •,QGLFHOHSURGXF LHLIDEULFDWH

ICA •,Qf
,QWHUSUHWDUHDDFHVWHLFRUHOD LLHVWHXUP WRDUHD

 'DF  ,CA = IQf DWXQFL VH FRQVWDW  PHQ LQHUHD SURSRU LRQDOLW LL

vQWUHGLQDPLFDVWRFXULORUGHSURGXVHILQLWHúLGLQDPLFDULWPXOOLYU ULORU

 'DF  ,CA > IQf DWXQFL VH vQUHJLVWUHD]  R UHGXFHUH D VWRFXULORU GH

produse finite în periRDGDDQDOL]DW ID GHED]DGHFRPSDUD LH

,QGLFHOHSURGXF LHLIDEULFDWH!,QGLFHOHSURGXF LHLH[HUFL LXOXL

IQf > IQe

,QHJDOLWDWHD HYLGHQ LD]  UHGXFHUHD VWRFXULORU GH SURGXF LH vQ FXUV GH

H[HFX LHúLDFRQVXPXULORULQWHUQH

,QGLFHOHYDORULLDG XJDWH!,QGLFHOHSURGXF LHLH[HUFL LXOXL

IVA > IQe

&RUHOD LD H[SULP  UHGXFHUHD SRQGHULL FRQVXPXULORU SURYHQLWH GH OD

WHU LvQSURGXF LDH[HUFL LXOXL .

'LQ WDEHOXO QU  VH REVHUY  F  GHúL V D SUHYL]LRQDW R FUHúWHUH D
-
cifrei de afaceri într-un ritm supeULRU SURGXF LHL IDEULFDWH  !

 HIHFWLY SURGXF LD IDEULFDW  D GHYDQVDW vQ GLQDPLF  FLIUD GH

DIDFHUL UH]XOWkQG R FUHúWHUH D VWRFXULORU GH SURGXVH ILQLWH  

103,62%).
3URGXF LD H[HUFL LXOXL D GHYDQVDW FD ULWP SURGXF LD IDEULFDW  GHF i au
FUHVFXW FRQVXPXULOH LQWHUQH úL VWRFXULOH GH SURGXF LH QHWHUPLQDW  

> 103,62%).
5LWPXO GH FUHúWHUH SUHYL]LRQDW SHQWUX YDORDUHD DG XJDW a fost
LQIHULRU FHOXL SUHYL]LRQDW SHQWUX SURGXF LD H[HUFL LXOXL  

 SUREDELO GDWRULW  DQWLFLS ULL XQRU FRQVXPXUL PDWHULDOH PDL PDUL

GHFkW vQDQXO SUHFHGHQWvQV  HIHFWLY GLQDPLFD YDORULL DG XJDWH  D

IRVW VXSHULRDU  GLQDPLFLL SURGXF LHL H[HUFL LXOXL  vQUHJLVWUkQGX -se
RUHGXFHUHDSRQGHULLFKHOWXLHOLORUPDWHULDOHvQWRWDOSURGXF ie.
 2.1.3.3 Analiza raportului static dintre indicatorii valorici
Scopul unei astfel de analize este de a oferi LQIRUPD LL DVXSUD
HYROX LHL HOHPHQWHORU FRPSRQHQWH DOH
indicatorilor valorici 5HOD LLOH VWDWLFH
FXVHPQLILFD LHvQDQDOL]DDFWLYLW LLGHSURGXF LHúLFRPHUFLDOL]DUHVXQW

• 5DSRUWXO GLQWUH FLIUD GH DIDFHUL úL YDORDUHD SURGXF LHL IDEULFDWH

 CA 
  H[SULP  PRGLILFDUHD VWRFXULORU GH SURGXVH ILQLWH úL D DOWRU
 Qf 
YHQLWXUL GLQ DFWLYLWDWHD GH ED]  6LWXD LD VH FRQVLGHU  IDYRUDELO 

CA
pentru ≥ 1.
Qf
• 5DSRUWXO GLQWUH YDORDUHD SURGXF LHL IDEULFDWH úL YDORDUHD

 Qf 
SURGXF LHLH[HUFL LXOXL   FDUDFWHUL]HD] HYROX LD VWRFXULORU GH

 Qe 
SURGXF LH QHWHUPLQDW  úL D FRQVXPXOXL LQWHUQ 6LWXD LD VH

Qf
DSUHFLD] FDILLQGIDYRUDELO pentru ≥ 1.
Qe
• 5DSRUWXO GLQWUH YDORDUHD DG XJDW  úL YDORDUHD SURGXF LHL

 Qa 
H[HUFL LXOXL   HYLGHQ LD]  PRGLILFDUHD FRQVXPXULORU

 Qe 
Qa
SURYHQLWHGHODWHU L6LWXD LDIDYRUDELO HVWHFkQG ≥ 1.
Qe
Pe baza datelor din tabelul nr. 2.1 s-DX RE LQXW XUP WRDUHOH UHOD LL

statice (tabelul nr. 2.2)

Tabelul 2.2
Nr. An An curent
5HOD LLVWDWLFH Simbol
crt. precedent 3UHY ]XW Realizat
Cifra de afaceri Ca
1. 0,955 0,971 0,951
Productia fabricata Qf
Productia fabricata Qf
2. 0,970 0,920 0,871
Productia exercitiului Qe
Valoarea adaugata Qa
3. 0,485 0,460 0,463
Productia exercitiului Qe
 &X H[FHS LD SULPXOXL UDSRUW VWDWLF FHOHODOWH YDORUL SUHYL]LRQDWH V -au
VLWXDWVXEQLYHOXODQXOXLSUHFHGHQWGDWRULW IDSWXOXLF VRFLHWDWHDúL -a propus
XQ ULWP GH FUHúWHUH D SURGXF LHL H[HUFL LXOXL VXSHULRU ULWPXOXL GH FUHúWHUH D

SURGXF LHLIDEULFDWHúLDYDORULLDG XJDWH

Valorile realizate sunt sub nivelul previzionat în cazul UHOD LLOor

CA Qf
statice úL  GDWRULW  ULWPXULORU GLIHriWH GH FUHúWHUH D FHORU WUHL
Qf Qe
LQGLFDWRUL 5H]XOW  F  ID  GH SODQ D FUHVFXW JUDGXO GH YDORULILFDUH D

SURGXF LHLIDEULFDWHUHVSHFWLYV -a redus ponderea stocurilor de produse finite

úL DXFUHVFXWFRQVXPXULOHLQWHUQHDOHVRFLHW LLúLVWRFXULOH GHSURGXVHDIODWH

vQF  vQ IOX[XO WHKQRORJLF ,Qe > IQf). Ponderea consumurilor materiale
SURYHQLWHGHODWHU LvQSURGXF LDH[HUFL LXOXLV-DUHGXVID GHSURJUDP

2.1.3.4 Analiza raportului dinamic dintre indicatorii valorici

Raportul dinamic cDUDFWHUL]HD]  HYROX LD vQ WLPS D LQGLFDWRULORU

valorici prin operarea cu indicii acestora.
Principalele tipuri de rapoarte dinamice sunt:
1) 5DSRUWXO vQWUH ULWPXO YkQ] ULORU OLYU ULORU úL ULWPXO IDEULFD LHL
I CA I
; SLWXD LDHVWHFRQVLGHUDW IDYRUDELO FkQG CA ≥ 1 .
I Qf I Qf
2) 5DSRUWXO vQWUH ULWPXO YROXPXOXL WRWDO GH DFWLYLWDWH úL ULWPXO

I Qf I Qf
ILQDOL] ULL SURGXF LHL ; Când ≥ 1  VLWXD LD HVWH
I Qe I Qe
FRUHVSXQ] WRDUHGHVI úXU ULLQRUPDOHDDFWLYLW LL

I Qa
3) *UDGXO GH SUHOXFUDUH D FRQVXPXULORU SURYHQLWH GH OD WHU L ;
I Qe
I Qa
6LWXD LDHVWHSR]LWLY SHQWUX ≥1.
I Qe
 8WLOL]kQG GDWHOH WDEHOXOXL QU  UDSRDUWHOH GLQDPLFH VH SUH]LQW  vQ

tabelul 2.3:
Tabelul 2.3
Nr. An An curent
Rapoarte dinamice Simbol
crt. precedent 3UHY ]XW Realizat

Indicele cifrei de afaceri I Ca

1. 1,015 0,994 0,979
Indicele productiei fabricate I Qf
Indicele productiei fabricate I Qf
2. 0,947 0,898 0,948
Indicele productiei exercitiului I Qe
Indicele valorii adaugate I Qa
3. 0,947 0,954 1,007
Indicele productiei exercitiului I Qe

$FHOHDúL FRQFOX]LL YH]L $QDOL]D UDSRUWXOXL VWDWLF GLQWUH LQGLFDWRULL

YDORULFLVHGHVSULQGúLDQDOL]kQGUDSRUWXOGLQDPLFDOLQGLFDWRULORUYDORULFL

$QDOL]DSURGXF LHLIL]LFH

$QDOL]DUHDOL] ULLSURJUDPXOXLGHIDEULFD LHSHVRUWLPHQWH

úLSHWRWDOVRFLHWDWH

Conceptual, SURGXF LD IL]LF  UHSUH]LQW  WRWDOLWDWHD YDORULORU GH

vQWUHEXLQ DUH UH]XOWDWH GLQ DFWLYLWDWHD SURGXFWLY  úL GHVWLQDWH FRQVXPXOXL

intermediar sau final.

3HQWUX GHVI úXUDUHD QRUPDO  D DFWLYLW LL economice este necesar ca
RULFH vQWUHSULQGHUH V  vúL VWDELOHDVF  XQ SURJUDP GH IDEULFD LH DIHUHQW XQXL

LQWHUYDO YDULDELO GH WLPS SULQ FDUH V  DLE  FHUWLWXGLQHD F  vúL YD RQRUD

LQWHJUDOREOLJD LLOHFRQWUDFWXDOHID GHFOLHQ LLV L

3URJUDPXOGHIDEULFD LHVH UHDOL]HD] SHVXEGLYL]LXQLRUJDQL]DWRULFH

HFKLSH VHF LL HWF úL LD vQ FDOFXO FDSDFLWDWHD GH SURGXF LH D DJHQWXOXL

economic.
*UDGXOGHvQGHSOLQLUHDSURJUDPXOXLGHIDEULFD LHSHUPLWHIRUPXODUHD

unor concluzii referitoare la fundamentarea acestuia, la capacitatea factorilor

GH GHFL]LH GH DQWLFLSDUH D DFWLYLW LL vQWUHSULQGHULL 3HQWUX FDUDFWHUL]DUHD

JUDGXOXLGHvQGHSOLQLUHDSURJUDPXOXLGHIDEULFD LHVHXWLOL]HD] 

• LQGLFLLLQGLYLGXDOLGHvQGHSOLQLUHDSURJUDPXOXLGHSURGXF LH

• coeficientul mediu de sortiment;

• FRHILFLHQWXOGHQRPHQFODWXU 
 Indicii individuali de îndeplinire a programului HYLGHQ LD]  P VXUD

vQFDUHSUHYL]LXQLOHDXIRVWUHVSHFWDWHSHVRUWLPHQWHúLSHWRWDOSURGXF LH

Coeficientul de sortiment (KS) – RIHU  R LPDJLQH GH DQVDPEOX

asupra JUDGXOXL GH UHDOL]DUH D SURJUDPXOXL GH IDEULFD LH SH VRUWLPHQWH OD

QLYHOXOVRFLHW LLFRPHUFLDOH

3ULQFLSLXO GHWHUPLQ ULL DFHVWXL FRHILFLHQW HVWH DO QHFRPSHQV ULL XQRU

QHvQGHSOLQLULGHSURJUDPODXQHOHVRUWLPHQWHFXGHS úLULOHvQUHJLVWUDWHODDOWH

sortimeQWHÌQFRQGL LLOHXQHLFHUHULQHPRGLILFDWHID GHSURJUDPGHS úLULOH

GH SURGXF LH IDEULFDW  OD XQHOH VRUWLPHQWH VHPQLILF  R FUHúWHUH D VWRFXULORU

vQWUHSULQGHULL GHFL R LPRELOL]DUH GH UHVXUVH LDU R QHUHDOL]DUH D SURGXF LHL

planificate la diferite sortimeQWH SUHVXSXQH R RQRUDUH SDU LDO  D REOLJD LLORU

FRQWUDFWXDOHFXFRQVHFLQ HQHJDWLYHDVXSUDDFWLYLW LLHFRQRPLFHYLLWRDUH

0 ULPHD PD[LP  D FRHILFLHQWXOXL GH VRUWLPHQW HVWH  ÌQ SUDFWLF 

DSDUGRX VLWXD LL

a) Ks = 1, vQXUP WRDUHOHVLWXD LL:

a1) când SURJUDPXO GH IDEULFD LH D IRVW UHDOL]DW OD WRDWH VRUWLPHQWHOH
vQSURSRU LHGH

a2 FkQG SURJUDPXO GH IDEULFD LH D IRVW UHDOL]DW úL GHS úLW OD WRDWH

VRUWLPHQWHOHLQGLIHUHQWGHSURSRU LDGHUHDOL]DUH

b) Ks < 1, vQXUP WRDUHOHVLWXD LL:

b1) când proJUDPXOGHIDEULFD LHDIRVWUHDOL]DWúLGHS úLWSHWRWDOGDU
FHOSX LQODXQVRUWLPHQWQXV-DUHDOL]DWQLYHOXOSUHY ]XW

b2FkQGSURJUDPXOGHIDEULFD LHQXDIRVWUHDOL]DWDWkWSHWRWDOFkWúL
SHVRUWLPHQWHLQGLIHUHQWGHSURSRU LDGHQHUHDOL]DUH

RelD LLOHGHGHWHUPLQDUHDFRHILFLHQWXOXLGHVRUWLPHQWVXQW
∑ q min ⋅ p 0
1) K s =
∑ q0 ⋅ p0
′ ″
∑ g 0 iq ∑ g 0
2) K s = +
100 2 100
∑ (∆qp )
3) K s = 1 −
∑ q0p0
în care
Σqmin p0  YDORDUHD SURGXF LHL UHFDOFXODW  vQ OLPLWD SUHYHGHULORU GHWHUPLQDW 

prin compararea valorii realizate pe produse cu valoarea

SUHY ]XW úLOXDUHDvQFDOFXODYDORULLPLQLPH
g0’ = SRQGHUHD SUHY ]XW  D VRUWLPHQWHORU OD FDUH QX V -a realizat
programul;
g 0″ = SRQGHUHD SUHY ]XW  D VRUWLPHQWHORU OD FDUH V D UHDOL]DWGHS úLW
-
programul;
iq = indicele de îndeplinire a prevederilor la sortimentele luate în
calcul;
Σ(∆qp) = suma abaterilor negative pe sortimente.

Exemplu: 6H FRQVLGHU  F  vQWUHSULQGHUHD $/)$ DUH FD RELHFW GH

DFWLYLWDWH SURGXF LD GH PDWHULDOH GH FRQVWUXF LL 6H FHUH V  VH GHWHUPLQH

JUDGXOGHUHDOL]DUHDSURJUDPXOXLGHIDEULFD LHúLV VHLQWHUSUHWH]HVLWXD LD

0!12 34156187$5349:; < 6< BF5349:; < 1 Tabelul 2.4
56;12 ;:2 1 ? >? 5:; ? :51@7539A:; < 6<
Nr. Denumire (mil lei) = qp Iq (%) Abateri
negative E qp
crt. sortiment
B&56C D: ? Realizat în limita
prevederilor BF56C D: ?
(%)

= qminp0 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:

∑ q min ⋅ p 0 13900
1) K s = = = 0,9267
∑ q0 ⋅ p0 15000

′ ″
∑ g 0 iq ∑ g0 25 ⋅ 85,33 + 25 ⋅ 85,33 30 + 20
2) K s = + = + = 0,9267
100 2 100 100 2 100

∑ (∆qp ) 1100
3) K s = 1 − =1− = 0,9267
∑ q0p0 15000

'HúL OD QLYHOXO vQWUHSULQGHULL SURJUDPXO GH IDEULFD LH D IRVW GHS úLW

(106,67%), SH VRUWLPHQWH SURSRU LD GH UHDOL]DUH D IRVW GH  $FHDVW 

VLWXD LHHYLGHQ LD] IDSWXOF vQFD]XOLQH[LVWHQ HLVWRFXULORUVRFLHWDWHDQX úL -

SRDWHRQRUDLQWHJUDOREOLJD LLOHFRQWUDFWXDOHFXEHQHILFLDULL

&RHILFLHQWXO GH VRUWLPHQW UHIOHFW  SURSRU LD G

e realizare a
programului la unele sortimente.
,QWHUSUHWDUHD YDORULF  VH IDFH GLIHUHQ LDW vQ IXQF LH GH VLWXD LH GDF 
DEDWHUHD GH OD SURJUDP HVWH IRDUWH PDUH OD XQ VLQJXU VRUWLPHQW VDX GDF 

YDORDUHD vQUHJLVWUDW  GH FRHILFLHQW HVWH HIHFWXO QHUHDOL] ULL SU ogramului la

PDL PXOWH VRUWLPHQWH GDU vQ SURSRU LL PDL PLFL 3HQWUX D GHOLPLWD DFHVWH

DVSHFWH DQDOL]D HVWH FRPSOHWDW  FX GHWHUPLQDUHD

coeficientului de
QRPHQFODWXU .n),FDUHDUDW QXP UXOGHSURGXVHVRUWLPHQWHODFDUHQXV-a

respectat programul de fabULFD LH

5HOD LDGHFDOFXOHVWH

n
Kn =1−
N
în care:
N = QXP UXOWRWDOGHSURGXVHVRUWLPHQWHH[LVWHQWHvQQRPHQFODWRU

n  QXP UXO GH SURGXVHVRUWLPHQWH OD FDUH QX V -a realizat programul de

IDEULFD LH

2
În cazul considerat K n = 1 − = 0,5
4
$FHDVW  YDORDUH DUDW  F  SURGXF LD QX V
-a realizat conform
SUHYL]LXQLORUODGLQVRUWLPHQWHOHDQDOL]DWHUHVSHFWLY%úL'DPEHOHFX

indici de 85,33%).

$QDOL]DVWUXFWXULLSURGXF LHL

5HDOL]DUHD SURJUDPXOXL GH SURGXF LH vQ SURSRU LL G iferite pe

VRUWLPHQWH DEDWHUL GH OD SURJUDP JHQHUHD]  PRGLILF UL úL vQ VWUXFWXUD

DFHVWHLD HYLGHQ LDWH SULQ PRGLILFDUHD SRQGHULORU SH FDUH OH GH LQ GLIHULWH

VRUWLPHQWH 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

VRUWLPHQW DUDW  P VXUD vQ FDUH V D UHVSHFWDW VWUXFWXUD LQL LDO  D SURJUDP
- ului
GHSURGXF LH

&DUDFWHUL]DUHD LQWHQVLW LL PRGLILF ULL VWUXFWXULL SURGXF LHL VH

UHDOL]HD]  SH ED]D FRHILFLHQWXOXL PHGLX GH VWUXFWXU  .st ) determinat prin
UHOD LLOH

∑ ∆g
1) K st = 1 −
100
unde:
∆J DEDWHUHDQHJDWLY DSRQGHULLSHVRUWLPHQWHSU oduse
 Pr oductia efectiva executata in contul structurii prevazute
2) K st =
Productia efectiva recalculata

8WLOL]DUHDPRGHOXOXLLPSXQHSDUFXUJHUHDXUP WRDUHORUHWDSH

D UHFDOFXODUHD SURGXF LHL UHDOL]DWH FRQIRUP VWUXFWXULL SUHY ]XWH ILH

SULQ DSOLFDUHD SRQGHULL SUHY ]XWH D ILHF UXL VRUWLPHQW OD YDORDUHD

WRWDO  UHDOL]DW  ILH SULQ vQPXO LUHD LQGLFHOXL PHGLX GH UHDOL]DUH D

SURJUDPXOXL GH SURGXF LH FX YDORDUHD SUHY ]XW  D ILHF UXL

sortiment.
E GHWHUPLQDUHD YDORULL SURGXF LHL UHDOL]DWH vQ FRQWXO VWUXFWXULL

programate prin compararea valorii efective pe fiecare sortiment

cu cea UHFDOFXODW OXkQGX-VHvQFDOFXOYDORDUHDPLQLP 
([HPSOX'DWHOHGHED] VXQWSUHOXDWHGLQWDEHOXOSUHFHGHQW

Tabelul 2.5
_&K-J4mil
NOP lei
QH -
G!HI J4HKLH8M$KJ4NOP Q LQ RS KOAP S O$KH@M$KJ4NOP Q LQ [!Q \ LKL] H L`4LPO S H S
Nr. Denumire $M Valoarea
KJ4NOP Q LQ
crt. sortiment
TU VW XY4Z TU VW XY4Z |^ g| în contul
Realizat Realizat recalculate KLa b O S L
$M structurii
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 3200
5 TOTAL 15000 16000 100 100 10 16000 14400

3H ED]D UHOD LLORU GH GHWHUPLQDUH FRHILFLHQWXO GH VWUXFWXU 

vQUHJLVWUHD] XUP WRDUHOHYDORUL

10
K st = 1 − = 0,9
100
14400
K st = = 0,9
16000

ÌQ FRQGL LLOH QHUHVSHFW ULL SURJUDPXOXL SURGXF LHL IDEULFDWH SH

sortimente, sociHWDWHD FRPHUFLDO  D vQUHJLVWUDW úL R PRGLILFDUH D VWUXFWXULL

sortimentale. $FHDVW  VLWXD LH HVWH HYLGHQ LDW  GH YDORDUHD VXEXQLWDU  D
FRHILFLHQWXOXL GH VWUXFWXU  ( K st = 0,9) .9DORDUHD PD[LP  D FRHILFLHQWXOXL GH

VWUXFWXU  HVWH  úL HYLGHQ LD]  realizarea structurii sortimentale conform

programului.
  $QDOL]D FRUHODW  D FRHILFLHQWXOXL GH VWUXFWXU  FX FRHILFLHQWXO

de sortiment
&RPSDUDUHD YDORULORU FRHILFLHQWXOXL GH VRUWLPHQW úL D FHOXL GH

VWUXFWXU SRDWHFRQGXFHODXUP WRDUHOHFRPELQD LL

a) Ks = 1 ÌQ DFHDVW  VLWXD LH SURJUDPXO GH SURGXF LH D IRVW

Kst < 1 UHDOL]DWúLVDXGHS úLWODWRDWH VRUWLPHQWHOHGDU vQ

Iq > 100 SURSRU LLGLIHULWH

b) Ks < 1 ÌQ DFHVW FD] SURJUDPXO GH IDEULFD LH QX V -a

Kst < 1 vQGHSOLQLW OD FHO SX LQ XQ VRUWLPHQW iar
Iq • SURSRU LLOH GH UHDOL]DUH GLIHU  GH OD XQ VRUWLPHQW

la altul.

c) Ks = 1 $FHVW FD] HVWH R VROX LH WHRUHWLF  úL HYLGHQ LD] 

Kst = 1 F  SURJUDPXO GH SURGXF LH V -a realizat la toate

Iq • VRUWLPHQWHOHvQDFHHDúLSURSRU LH

i1 = i2 = ... = in = IQ

d) Ks < 1 (VWH R VROX LH WHRUHWLF  FH VHPQLILF  IDSWXO F 

Kst = 1 SURJUDPXOGH SURGXF LHQXDIRVWUHDOL]DWODWRDWH

Iq < 100 VRUWLPHQWHOHvQDFHHDúLSURSRU LH

i1 = i2 = ... in = IQ < 100

În cazul practic prezentat Ks = 0,9267
Kst = 0,9
Iq = 106,67%
UH]XOW F SURJUDPXOQXDIRVWUHDOL]DWODWRDWHVRUWLPHQWHOH UHVSHFWLY%úL'
,
 GLQ WRWDO VRUWLPHQWH ÌQ FRQGL LLOH vQ FDUH FHUHUHD QX V -a modificat,
vQWUHSULQGHUHD VH DIO  vQ LPSRVLELOLWDWHD GH D UHVSHFWD FODX]HOH FRQWUDFWXDOH

privind voluPXOOLYU ULORUF WUHVROLFLWDQ L

0RGLILFDUHD VWUXFWXULL SURGXF LHL VH YD UHIOHFWD vQ WR L LQGLFDWRULL

economico-ILQDQFLDULGHWHUPLQD LSHED]DDFHVWHLD
5DWDHILFLHQ HLFRVWXULORUDIHUHQWHH[SORDW ULL

∑ q1c0 1000 − ∑ q0 c0 1000

∑ q1 p0 ∑ q0 p0
unde:
T SURGXF LDRE LQXW GHVWLQDW YkQ] ULL ;
F FRVWXOXQLWDUGHSURGXF LH ;
S SUH XOPHGLXGHYkQ]DUH .
 3URILWXOGLQH[SORDWDUHDIHUHQWSURGXF LHLIDEULFDWH

′ ′
Q f1  pr − pr0  ⇔ ∑ q1p1  pr − pr0  ,
   
unde:
Qf = SURGXF LDIDEULFDW GHVWLQDW YkQ] ULL
pr = profLWXOODOHXYHQLWXULGLQH[SORDWDUHVDXODOHXSURGXF LHYkQGXW ;
′
pr = SURILWXO UHFDOFXODW vQ IXQF LH GH VWUXFWXUD HIHFWLY  D SURGXF LHL
′ ∑ q1c 0
respectiv: pr = 1 −
∑ q1p 0

(ILFLHQ DDFWLYHORUGHH[SORDWDUH

′
Qf1  pr − pr 0 
 , unde: AE = active de exploatare;
AE1

(ILFLHQ DDFWLYHORUIL[H

′
Qf1  pr − pr 0 
 
, unde: AF = active fixe;
AF1

(ILFLHQ DDFWLYHORUFLUFXODQWH

′
Qf1  pr − pr 0 
 , unde: AC = active circulante;
AC1

5DWDUHQWDELOLW LLUHVXUVHORUFRQVXPDWH

 ∑ q1 p 0   ∑ q0 p0 
 − 1100 −  − 1100
 ∑ q1c 0  ∑ q0 c0
   
 

5DWDUHQWDELOLW LLFRPHUFLDOH


1 − ∑ q1c 0 100 − 1 − ∑ q0 c0 100

 ∑ q1 p0   ∑ q0 p0 
 
 (ILFLHQ DFDSLWDOXOXLSHUPDQHQW

′
Qf1  pr − pr 0 
 , unde: K per = capitalul permanent
K per1
$O LLQGLFDWRULGHSHUIRUPDQ

 $QDOL]D FDOLW LL SURGXF LHL úL D LPSOLFD LLORU HFRQRPLFR -
financiare ale acesteia

Calitatea UHSUH]LQW  JUDGXO vQ FDUH XQ SURGXV VDX VHUYLFLX SULQ

WRWDOLWDWHD FDUDFWHULVWLFLORU WHKQLFH HFRQRPLFH VRFLDOH úL de exploatare,

satisface nevoia pentru care a fost creat.
ÌPEXQ W LUHD FDOLW LL SURGXF LHL UHSUH]LQW  XQ RELHFWLY HVHQ LDO DO

RULF UHL VRFLHW L GHRDUHFH SHUPLWH FUHúWHUHD SHUIRUPDQ HORU HFRQRPLFR -

ILQDQFLDUHDFRPSHWLWLYLW LLúLFRQVROLGDUHDSR]L LHLGHSLD DvQWUHSULQGHULL

&DUDFWHUL]DUHD FDOLW LL SURGXF LHL VH UHDOL]HD]  SULQ XWLOL]DUHD XQXL
2
VLVWHPGHLQGLFDWRULSULQFLSDOHOHPRGDOLW LGHDQDOL] ILLQG

a) &RHILFLHQWXO HFKLYDOHQ HL WHKQLFH VDX DO SDUDPHWUXOXL XQLF prin

FDUH vQVXúLULOH FDOLWDWLYH DOH XQXL SURGXV VXQW UHGXVH OD XQD VLQJXU  DFHHD

FDUHLQWHUHVHD] SHEHQHILFLDU

b) Dinamica refuzurilor din partea beneficiarilor prin determinarea

SRQGHULLSURGXVHORUUHIX]DWHvQWRWDOXOSURGXF LHLOLYUDWH

c) 'LQDPLFD UHFODPD LLORU GLQ SDUWHD EHQ eficiarilor prin

GHWHUPLQDUHD QXP UXOXL GH UHFODPD LL VDX YDORDUHD SURGXVHORU UHFODPDWH

într-RSHULRDG GHWLPS
d) 'LQDPLFD FKHOWXLHOLORU FX UHPHGLHULOH vQ WHUPHQXO GH JDUDQ LH
H[SULPDW FDVXP DEVROXW VDXFDQLYHOFHUHYLQHODPLOLRQPLOLDUGOHi

SURGXF LH

e) Indicatorii tehnico-economici VSHFLILFL ILHF UHL UDPXUL

H[ UDQGDPHQWXO LQVWDOD LLORU FRQVXPXO GH FRPEXVWLELO GXUDELOLWDWHD

gradul de finisare etc.);

f) DOWHPRGDOLW L
ÌQ DSUHFLHUHD HILFLHQ HL DFWLYLW LL HFRQRPLFH R GHRVHELW  LPSRUWDQ D

R SUH]LQW  DQDOL]D FDOLW LL SURGXF LHL GLIHUHQ LDWH SH FODVH GH FDOLWDWH

2
cƒ d e f g hi jk.lmhon lp4p f qp rsmt p f uwvrsi x y jlp rp zx lp -{ x rsrlx sf s@k|p4lx jt x i p fFlp4zjf lx si j}~'f x h4rs@jlprp zx l }€m44‚}
hlhf j„ t x d
Aceasta se poate realiza pe produs sau la nivel de întreprindere.
3ULQFLSDOHOHFULWHULL FDUHVWDX OD ED]D JUXS ULL SURGXVHORU SH FODVH de

calitate sunt:
• calitatea materiei prime folosite;
• procedeele tehnologice utilizate pentru prelucrarea materiilor
prime;
• DEDWHULOH GH OD QRUPHOH LQWHUQH FDUH UHJOHPHQWHD]  SDUDPHWULL GH
calitate ai produselor respective.

2.3.1 $QDOL]DFDOLW LLODQLYHOXOXQXLSURGXV

6HUHDOL]HD] SULQ :
()
a) coeficientul mediu de calitate K , stabilit conform modelului
∑ qiKi ∑ gi ⋅ Ki
K= sau K= ,
∑ qi 100
în care:
K = coeficientul mediu de calitate
gi VWUXFWXUDSURGXF LHLIDEULFDWH pe clase de calitate
Ki = coeficientul clasei de calitate „i”
qi FDQWLWDWHDIDEULFDW GLQFODVDGHFDOLWDWHÄL´
E FRHILFLHQWXO PHGLX GH FDOLWDWH VWDELOLW SH ED]D FRHILFLHQ LORU GH

HFKLYDOHQ 

∑ q i ⋅ Kei ∑ q i ⋅ Kei
K= sau K= ,
∑ qi 100
în care:
.HL  FRHILFLHQWXO GH HFKLYDOHQ  DO FODVHL GH FDOLWDWH ÄL´ VWDELOLW FD UDSRUW

vQWUH SUH XO XQLWDU DO SUR dusXOXL GLQ FODVD GH FDOLWDWH ÄL´ úL SUH XO GH
YkQ]DUHDOSURGXVXOXLGHFDOLWDWHVXSHULRDU

FSURFHGHXOSUH XOXLPHGLX (p):

∑ q i pi ∑ g i pi
p= sau p= ,
∑ pi 100
în care:
pi SUH XOXQLWDUDOSURGXVHORUGLQFODVDGHFDOLWDWHÄL´
ÌQ FHHD FH SULYHúWH SULPHOH GRX  SURFHGHH VLWXD LD HVWH DSUHFLDW 

favorabil când coeficientul mediX GH FDOLWDWH vQUHJLVWUHD]  YDORUL DSURSLDWH

de 1 (clasa I de calitate).
 3ULQLQWHUPHGLXOSUH XOXLPHGLXGHYkQ]DUHFkQG p1 > p 0 VHDVLVW OD

RvPEXQ W LUHDFDOLW LLSURGXF LHLID GHSHULRDGDSUHFHGHQW vQFDUH

p1 SUH XOPHGLXDOSHULRDGHLFXUHQWH

p0 SUH XOPHGLXDOED]HLGHFRPSDUD LH

Exemplu 6RFLHWDWHD FRPHUFLDO  $'5,$7,&$ 65/ SURGXFH úL

FRPHUFLDOL]HD] SURGXVXO;SHGLYHUVHFODVHGHFDOLWDWH,QIRUPD LLOHGHED] 

cu privire la analizD FDOLW LL SURGXF LHL YkQGXWH VXQW SUH]HQWDWH VLQWHWLF vQ

WDEHOXO GH PDL MRV 6H FHUH V  VH GHWHUPLQH HYROX LD FDOLW LL OD QLYHO GH

produs.
Tabelul 2.6
‡ˆ ‰ Š‰
Nr. Clasa Cantitate Structura Indice Canti … † Valori
crt. de (Kg) (%) vânzare de echivalente (Kg) (mil lei)
calitate P R P R lei/Kg 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

$SOLFkQG PRGHOH GH DQDOL]  D FDOLW LL OD QLYHO GH SURGXV VH RE LQ

XUP WRDUHOHUH]XOWDWH

∑ q i0 ⋅ K i 40.000 ⋅ 1 + 35.000 ⋅ 2 + 25.000 ⋅ 3

a) K 0 = = = 1,85
∑ q i0 100.000
∑ q i1 ⋅ K i 60.500 ⋅ 1 + 33.000 ⋅ 2 + 16.500 ⋅ 3
K1 = = = 1,6 sau
∑ q i1 110.000
∑ g i0 ⋅ K i 40 ⋅ 1 + 35 ⋅ 2 + 25 ⋅ 3
K0 = = = 1,85
100 100
∑ g i01 ⋅ K i 55 ⋅ 1 + 30 ⋅ 2 + 15 ⋅ 3
K1 = = = 1,6
100 100
∑ g i0 ⋅ K ei 40 ⋅ 1 + 35 ⋅ 0,8 + 25 ⋅ 0,6
b) K 0 = = = 0,83
100 100
∑ g i1 ⋅ K ei 55 ⋅ 1 + 30 ⋅ 0,8 + 15 ⋅ 0,6
K1 = = = 0,88
100 100
c)
∑ g i 0 ⋅ p i0 40 ⋅ 65.000 + 35 ⋅ 52.000 + 25 ⋅ 39.000
p0 = = = 53.950 lei / Kg
100 100
 ∑ g i1 ⋅ p i1 55 ⋅ 65.000 + 30 ⋅ 52.000 + 15 ⋅ 39.000
p1 = = = 57.200 lei / Kg
100 100

ÌQ FRQFOX]LH WR L LQGLFDWRULL GHWHUPLQD L UHOHY  R vPEXQ W LUH D

FDOLW LLID DGHSURJUDPVLWXD LHDSUHFLDW SR zitiv. De altfel se poate observa

GLQWDEHOF DFUHVFXWSRQGHUHDSURGXVHORUGHFDOLWDWHD,GHODODvQ

GHIDYRDUHD FHORUODOWH GRX  FODVH GH FDOLWDWH $FHVW IDSW VH YD UHIOHFWD

IDYRUDELO DVXSUD WXWXURU LQGLFDWRULORU YDORULFL GH SHUIRUPDQ H úL UH]XOW ate
GHRDUHFH YROXPXO SURGXF LHL YkQGXWH  D FUHVFXW OD FODVD GH FDOLWDWH , XQGH

SUH XOGHGHVIDFHUHHVWHVXSHULRUPHGLHLvQWUHSULQGHULL

$QDOL]DFDOLW LLODQLYHOGHvQWUHSULQGHUH

/DQLYHO GHvQWUHSULQGHUH UHOD LLOH GHGHWHUPLQDUHDQDOLWLF DFDOLW LL

sunt:
DFRHILFLHQWXOPHGLXJHQHUDOL]DWDOFDOLW LL

Kg =
∑ gi ⋅ Ki ,
100
în care:
gi VWUXFWXUDSURGXF LHLIDEULFDWHSHWLSXULGHSURGXVH
K i = coeficientul mediu de calitate pe produse.

b) Ponderea produselor de
FDOLWDWHVXSHULRDU vQ 9DORDUHDSURGXVHORUGHFDOLWDWHVXSHULRDU

YDORDUHDWRWDO D = x 100

SURGXVHORUGLIHUHQ LDWH 9DORDUHDWRWDO DSURGXVHORU

SHFDOLW L

$SURSLHUHD GH D FRHILFLHQWXOXL PHGLX JHQHUDOL]DWDO FDOLW LL UHOHY 

R VLWXD LH IDYRUDELO  SHQWUX DFWLYLWDWHD vQWUHSULQGHULL 9DORDUHD FHOXL GH -al

doilea indicator - SRQGHUHD SURGXVHORU GH FDOLWDWH VXSHULRDU  vQ YDORDUHD

WRWDO  D SURGXVHORU GLIHUHQ LDWH SH FDOLW L - WUHEXLH V  ILH FkW PDL DSURSLDW 

de 100 pentru a eYLGHQ LD IDSWXO F  VRFLHWDWHD UHDOL]HD]  VL FRPHUFLDOL]HD] 

FXSUHSRQGHUHQ SURGXVHGHFDOLWDWHD,

Exemplu 6RFLHWDWHD $'5,$7,&$ 65/ SURGXFH úL FRPHUFLDOL]HD] 

WUHLWLSXULGHSURGXVH'LVSXQkQGGHGDWHOHGLQWDEHOXOGHPDLMRVVHFHUHV 

se analizeze HYROX LDFDOLW LLSURGXF LHLYkQGXWHODQLYHOXOvQWUHSULQGHULL

 Tabelul 2.7
Coeficientul de Coeficientul generalizat de
Structura calitate
(∑ g i K i / 100)
Nr. Denumire calitate pe
SURGXF LHL
crt. produs produs
P R P R Kg0 Kg1 Kgrec
1 A 50 35 1,5 1,4 0,75 0,49 0,525
2 B 30 35 1,7 2 0,51 0,7 0,595
3 C 20 30 1,95 1,9 0,39 0,57 0,585
TOTAL 100 100 x x 1,65 1,53 1,705

&RHILFLHQWXOPHGLXJHQHUDOL]DDOFDOLW LLDIRVWGHWHUPLQDWDVWIHO

∑ g i 0 ⋅ K i0
50 ⋅1,5 + 30 ⋅1,7 + 20 ⋅1,95
Kg 0 = = = 1,65
100 100
∑ g i1 ⋅ K i1 35 ⋅ 1,4 + 35 ⋅ 2 + 30 ⋅ 1,9
Kg1 = = = 1,53
100 100

∑ g i1 ⋅ K i0 35 ⋅ 1,5 + 35 ⋅ 1,7 + 30 ⋅ 1,95

Kg rec = = = 1,705
100 100

)D  GH SURJUDP VRFLHWDWHD D vQUHJLVWUDW R vPEXQ W LUH D FDOLW LL

(
întreprinderii cu 12% ∆ Kg = Kg1 − Kg 0 . )
'LQSXQFWGHYHGHUHIDFWRULDODFHDVW HYROX LHVHH[SOLF DVWIHO

 ,QIOXHQ D PRGLILF ULL VWUXFWXULL SURGXF LH i asupra coeficientului

PHGLXJHQHUDOL]DWDOFDOLW LL

∑ g i1 ⋅ K i0 ∑ g i0 ⋅ K i0
∆g i = − = Kg rec − Kg 0 = 1,705 − 1,65 = 0,055
100 100

,QIOXHQ DPRGLILF ULLFRHILFLHQWXOXLGHFDOLWDWHSHSURGXV

∑ g i1 ⋅ K i0 ∑ g i1 ⋅ K i0
∆K i = − = Kg1 − Kg rec = 1,53 − 1,705 = −0,175
100 100
Concluzie  ÌQ SHULRDGD FXUHQW  ID  GH ED]D GH FRPSDUD LH D
crescut ponderea produVHORU % úL & OD FDUH FRHILFLHQ LL GH FDOLWDWH SUHY ]X L
vQ SURJUDP DX IRVW LQIHULRUL SURGXVXOXL $ úL PHGLHL vQWUHSULQGHULL ,QIOXHQ D

VWUXFWXULL HVWH DSUHFLDW  FD QRUPDO  LQGLIHUHQW GH VHQVXO LQIOXHQ HL GDF 
PRGLILFDUHDDFHVWHLDHVWHUH]XOWDWXORULHQW ULLFHUHULLSRSXOD LHLVSUHDQXPLWH

SURGXVHúLQXHIHFWXOXQRUGLVIXQF LRQDOLW LvQDFWLYLWDWHDLQWHUQ DVRFLHW LL

 &RPSDUkQG HYROX LD FRHILFLHQWXOXL GH FDOLWDWH SH SURGXVH VH

REVHUY  HIRUWXO vQWUHSULQGHULL vQ GLUHF LD UHDOL] ULL XQRU SURGXVH GH FDOLWDW e
PDLEXQ SULQvPEXQ W LUHDWHKQRORJLLORUGHSURGXF LH

,QIOXHQ D DFHVWXL IDFWRU DVXSUD FRHILFLHQWXOXL PHGLX JHQHUDOL]DW DO

FDOLW LLHVWHGH –YDORDUHFDUHDQXOHD] HIHFWXOQHIDYRUDELODOVWUXFWXULL

SURGXF LHL

& LOHSHQWUXvPEXQ W LUHDFDOLW LLSURGXF LHLYkQGXWHVXQWVSHFLILFH

domeniului de activitate al întreprinderii, în general recomandându-se:

¾ UHDOL]DUHDSURGXVXOXLODSDUDPHWULLSURLHFWD L

¾ utilizarea unor materii prime de calitate VXSHULRDU  úL D XQRU

ED]HGHSURGXF LHSHUIRUPDQWHHWF

2.4 Analiza cifrei de afaceri

$ERUG ULFRQFHSWXDOH

Conceptual, cifra de afaceri SRDWH IL DERUGDW  FD FLIU  GH DIDFHUL

WRWDO  FLIU  GH DIDFHUL QHW  FLIU  GH DIDFHUL PHGLH FLIU  GH DIDFHUL
3
PDUJLQDO FLIU GHDIDFHULFULWLF .
Cifra de afaceri WRWDO  &$ UHSUH]LQW  WRWDOLWDWHD DIDFHULORU XQHL

VRFLHW L HYDOXDWH OD SUH XULOH SLH HL VDX VXPD WRWDO  D YHQLWXULORU GLQ

RSHUD LXQL FRPHUFLDOH HIHFWXDWH GH R vQWUHSULQGHUH vQWU R SHULRDG  GH WLPS -
GHWHUPLQDW 

&LIUDGHDIDFHULQHW &$n ) conform CadruOXLJHQHUDOGHvQWRFPLUHúL

SUH]HQWDUH D VLWXD LLORU ILQDQFLDUH HODERUDW GH &RPLWHWXO SHQWUX 6WDQGDUGHOH

GH&RQWDELOLWDWH,QWHUQD LRQDOHHVWHIRUPDW GLQSURGXF LDYkQGXW FRQWXULOH

701, 702, 703úLYHQLWXULOHGLQYkQ] ULGHP UIXUL

úLYHQLWXULGLQVXEYHQ LLGHH[SORDWDUHDIHUHQWHYkQ] ULORU

( )
Cifra de afaceri medie CA - UHIOHFW YHQLWXO RE LQXWSHXQLWDWHDGH
produs sau serviciu.
CA
5HOD LDGHdeterminare este CA = ,
Q
unde:
4 YROXPXOIL]LFDOYkQ] ULORU

Maria Niculescu – ‹@Œ Ž 4‘.’ Œ “Ž4”  •”A‘ ’ – ’ —ŽŒ “˜ ™šŒ ’ ›– ,™“  œŒ “ ˜*›“m›– —ž ’ Œ ˜Ÿm 4 ¡˜
3
 &LIUD GH DIDFHUL PDUJLQDO  &$m  H[SULP  YDULD LD YHQLWXULORU XQHL
)
întreprinderi (∆&$ JHQHUDW  GH FUHúWHUHDVF GHUHD FX R XQLWDWH D FDQWLW LL

vândute (∆Q).
∆CA
5HOD LDGHFODFX l este CA m =
∆Q
&LIUD GH DIDFHUL FULWLF  &$min) UHSUH]LQW  QLYHOXO YkQ] ULORU OD FDUH

VH DVLJXU  DFRSHULUHD LQWHJUDO  D FKHOWXLHOLORU SUDJXO OD FDUH VRFLHWDWHD

vQFHSHV GHYLQ SURILWDELO 

ChF
5HOD LDGHGHWHUPLQDUHHVWH CA min = ,
100 − Rv
unde:
ChF = suma cheltuielilor fixe
Chv
Rv = rata medie a cheltuielilor variabile, Rv = ⋅ 100 , unde Chv = suma
CA
cheltuielilor variabile

$QDOL]DHYROX LHLvQWLPSDFLIUHLGHDIDFHUL

$SUHFLHUHD GLPHQVLXQLL DFWLYLW LL HFRQRPLFH D X nui agent economic

úLDPRGLILF ULLDFHVWHLDvQWLPSHVWHDEVROXWREOLJDWRULHSHQWUXSURFXUDUHDúL

asigurarea resurselor viitoare necesare îndeplinirii obiectivelor propuse.

$QDOL]DHYROX LHLvQ WLPS DFLIUHL GH DIDFHUL VH UHDOL]HD]  FXDMXWRUXO

P ULPLORU DEVROXWH LQGLFLORU GH GLQDPLF  FX ED]  IL[  úL vQ ODQ  úL D

ULWPXULORU PHGLL ÌQ FRQGL LLOH XQHL HFRQRPLL GH SLD  LQVWDELOH SHQWUX R

DSUHFLHUH UHDO  D UH]XOWDWHORU vQWUHSULQGHULL VH LPSXQH FRUHFWDUHD YDORULORU

curente ale indicatorilor economici cu LQGLFHOH PHGLXDO SUH XULORUvQVFRSXO

HOLPLQ ULLHIHFWXOXLLQIOD LHLIDFWRUH[RJHQFDUHQXUHIOHFW HIRUWXOSURSULXDO

XQLW LLHFRQRPLFH

Astfel:
&LIUDGHDIDFHULUHDO VHGHWHUPLQ SHED]DUHOD LHL

CA c
CA r = ,
Ip
unde:
CAc = cifra de DIDFHULFXUHQW VWDWLVWLF 

CAr FLIUDGHDIDFHULUHDO
Ip LQGLFHOHPHGLXDOSUH XULORU
 5DWDUHDO GHFUHúWHUHDFLIUHLVHGHWHUPLQ SHED]DUHOD LHL

1+ Rc 
R reala =  − 1100 ,
1 + R p 
 
unde:
Rc UDWDGHFUHúWHUHDFLIUHLGHDIDFHULFXUHQWH
Rp = rata de creúWHUHDSUH XULORU
3HQWUX H[HPSOLILFDUH VH FRQVLGHU  FD]XO XQHL VRFLHW L FRPHUFLDOH D
4
F UHLFLIU GHDIDFHULHVWHDQDOL]DW SHRSHULRDG GHDQL .
Tabelul 2.8
Nr. Indicatori Ani R (% )
crt. N-4 N-3 N-2 N-1 N
1. Cifra de afaceri 700 830 520 1050 1180 -
sWDWLVWLF PLOOHL
2. 5LWPXO GH FUHúWHUH D - 118,57 110,84 114,4 112,38 -
&$FXED] vQODQ 

3. 5LWPXO GH FUHúWHUH D - 118,57 131,42 150 168,57 -

&$FXED] IL[ 

4. &UHúWHUHD DQXDO  D - 18,57 10,84 14,4 12,38 13,94

cifrei de afaceri (%)
5. &UHúWHUHD DQXDO  D - 22 9 17 19,6 -
SUH XULORU

6. Cifra de afaceri co- 700 680,32 691,8 674,84 634,14

UHFWDW UHDO PLOOHL

7. &UHúWHUHDDQXDO UHDO D - -2,81 1,68 -2,45 -6,03 -2,44

CA(%)

6H REVHUY  F  ULWPXO PHGLX DQXDO GH FUHúWHUH D FLIUHL GH DIDFHUL GH

 VH GDWRUHD]  vQ H[FOXVLYLWDWH LQIOD LHL (IHFWXkQG GHIODWDUHD FX

LQGLFHOHPHGLXDO SUH XULORU YDORULOH UHDOHDOHFLIUHLGHDIDFHULHYLGHQ LD] R

GLPLQXDUHDDFWLYLW LLvQWUHSULQGHULLFXDQXDO

2.4.3 Analiza structurii cifrei de afaceri

$QDOL]D VWUXFWXUDO  D FLIUHL GH DIDFHUL SH WLSXUL GH DFWLYLW L

VRUWLPHQWHFOLHQ LFLFOXGHYLD DSURGXVHORUSLH HGHGHVIDFHUHHWFHVWHQX

QXPDL UHFRPDQGDW  FL úL QHFHVDU  GHRDUHFH HD SHUPLWH OXDUHD XQRU GHFL]LL

RELHFWLYH FDUH V  FRQGXF  OD PD[LPL]DUHD HIHFWHORU RE LQXWH vQ UDSRUW FX

HIRUWXULOH GHSXVH 3UDFWLF QX WRDWH YDULDELOHOH XQXL DQXPLW FULWHULX GH LQ

4
3UHOXFUDUHGXS 01LFXOHVFX –'LDJQRVWLFJOREDOVWUDWHJLF(GLWXUD(FRQRPLF %XFXUHúWL

1997
DFHODúL FRHILFLHQW GH VHPQLILFD LH vQ RE LQHUHD UH]XOWDWHORU HFRQRPLFH úL vQ

FRQVHFLQ  SROLWLFD VWUDWHJLF  D XQLW LL WUHEXLH V  LD vQ FRQVLGHUDUH DFHVWH

aspecte în scopul eficientiz ULLDFWLYLW LL

0HWRGHGHDQDOL] a structurii de afaceri

Din punct de vedere metodologic, analiza structurii cifrei de afaceri
VHUHDOL]HD] SULQ

- P ULPLOHUHODWLYHGHVWUXFWXU

- coeficientul de concentrare Gini-Struck (G)

n∑ g i 2 −1
G= ,
n −1
unde:
gi SRQGHUHDDFWLYLW LLÄL´vQFLIUDGHDIDFHUL

Q QXP UXOGHWHUPHQLDLVHULHL

Coeficientul de concentrare G poate lua valori în intervalul [0, 1],

VHPQLILFD LDILLQGXUP WRDUHD

1) când G UH]XOW F vQVWUXFWXUDDFWLYLW LLFkWHYDSURGXVHFRQWULEXLHvQ

FHDPDLPDUHSURSRU LHODUHDOL]DUHDFLIUHLGHDIDFHUL

2) când G   UH]XOW  F  vQ VWUXFWXUD DFWLYLW LL PDMRULWDWHD SURGXVHORU

GH LQSRQGHULDSUR[LPDWLYHJDOHv n cifra de afaceri.

n
- indicele Herfindhal: H = ∑ g i2 ,
i =1
gi SRQGHUHDDFWLYLW LLÄL´vQFLIUDGHDIDFHUL

Q QXP UXOGHWHUPHQLFRQVLGHUD L

,QWHUSUHWDUHD UH]XOWDWHORU HVWH VLPLODU  FX FHD D FRHILFLHQWXOXL *LQL -

1 
6WUXFNFXSUHFL]DUHDF LQWHU valul de valori este  ,1 .
n 
Exemplu: $QDOL]D VWUXFWXULL DFWLYLW LL SH ED]D FRHILFLHQ LORU *LQL -
6WUXFNúL+HUILQGKDO

6H FRQVLGHU  VRFLHWDWHD ³;´ DYkQG FD RELHFW GH DFWLYLWDWH

comercializarea DUWLFROHORUGHvPEU F PLQWH

Structura vânz ULORUHVWHUHSUH]HQWDW vQWDEHOXOXUP WRU
¢£¤'¥m¦4§ ¨ ¨ ¢©£¤w¥|¦4§ ¨ ¨ ¢©£¤w¥|¦4§ ¨ ¨ ¢£¤'¥m¦4§ ¨ ¨ Tabelul 2.9
Activitatea ª « ªF¬ ¨ TOTAL
Structura femei copii sport
gi 0,72 0,21 0,05 0,02 1
gi2 0,5184 0,0441 0,0025 0,004 0,5654
 n∑ g i 2 − 1
- Coeficientul Gini-Struck este: G =
n −1
G = 0,6484
n
- Coeficientul Herfindhal este: H = ∑ g i 2 n
i =1
H = 0,5654
6H REVHUY  F  DPELL FRHILFLHQ L DX P ULPL VLWXDWH DSUR[LPDWLY OD

1 
MXP WDWHD LQWHUYDOXOXL GH YDORUL > @ SHQWUX * úL
 4 ,1 pentru H. Deci,
 
GRX  GLQ FHOH SDWUX VRUWLPHQWH FRPHUFLDOL]DWH FRQIHF LL IHPHL úL FRQIHF LL

E UED L GHILQHVF DFWLYLWDWHD VRFLHW LL DQDOL]DWH vPSUHXQ  GH LQ  GLQ

cifra de afaceri).
- Metoda ABC HVWH XWLOL]DW  vQ SULQFLSDO SHQWUX DQDOL]D VWUXFWXULL
cifrei de afacerL SH SURGXVH FOLHQ L IXUQL]RUL /LWHUDWXUD GH VSHFLDOLWDWH
HYLGHQ LD] IDSWXOF SURGXVHOHFRPHUFLDOL]DWHFRQWULEXLHvQSURSRU LLGLIHULWH

la realizarea cifrei de afaceri a unei întreprinderi. În acest sens se disting trei

grupe de produse:
Grupa A: 10 –GLQQXP UXOGHSURGXVHUHDOL]HD] – 70% din
cifra de afaceri;
Grupa B: 25 –GLQQXP UXOGHSURGXVHUHDOL]HD] – 30% din
cifra de afaceri;
Grupa C: 65 –GLQ QXP UXOGHSURGXVHUHDOL]HD] FX  – 15%
din cifra de afaceri.
În baza acestRU FRRUGRQDWH SRDWH IL UHSUH]HQWDW  JUDILF FXUED
WHRUHWLF DFLIUHLGHDIDFHUL&XUEDUHDO VSHFLILF ILHF UHLvQWUHSULQGHULQXVH

LGHQWLILF  SHUIHFWFXFHDWHRUHWLF  GHúL WHQGLQ D VH PHQ LQH 0DL PXOWFXUED

UHDO  D XQHL VRFLHW L SRDWH vQUHJLVWUD PRGLILF UL úL GH OD R SHULRDG  GH WLPS

la alta.
ÌQ IXQF LD SR]L LD JUDILFXOXL HIHFWLY vQ UDSRUW FX FHO WHRUHWLF VH IDF

LQWHUSUHW ULDVXSUDVWUXFWXULLDFWLYLW LLHFRQRPLFH

$VWIHO FkQG FXUED UHDO  HVWH VLWXDW  GHDVXSUD FXUEHL WHRUHWLFH

SURGXVHOHJUXSHL$GH LQRSRQGHUHIRDUWHLPSRUWDQW  vQFLIUDGHDIDFHULLDU

sortimentul este redus.

&kQGFXUEDUHDO VHDIO VXEFXUEDWHRUHWLF VRFLHWDWHDGLVSXQHGHXQ

QXP UPDUHGHDUWLFROHODJUXSHOH%úL&

Etapele metodei ABC sunt:

- Ordonarea nomenclatorului de prodXVH vQ VHQVXO GHVFUHVF WRU DO YDORULL
YkQ] ULORUSHDUWLFROH

-'HWHUPLQDUHDYkQ] ULORUFXPXODWH
-6WDELOLUHDJUXSHORUGHVHPQLILFD LH
-7UDVDUHDFXUEHLWHRUHWLFHúLDFHOHLUHDOH
- ,QWHUSUHWDUHD UH]XOWDWHORU HFRQRPLFH úL SURSXQHUHD XQRU P VXUL SHQWUX

eILFLHQWL]DUHDDFWLYLW LL
Exemplu ÌQWUHSULQGHUHD *DPD 6$ SURGXFH úL FRPHUFLDOL]HD]  

DUWLFROH 6LWXD LD UHDOL] ULL FLIUHL GH DIDFHUL SH SURGXVH VH SUH]LQW  FD vQ

tabelul nr. 2.10.

Tabelul 2.10
Produse 9kQ] UL Ponderi în:
Produse 9kQ] UL în ordine ABC 9kQ] UL

(mil lei) descresc WRDUH (mil lei) cumulate Produse CA

1 80 4 113 113 20% 30,17%
2 65 3 100 213
3 100 5 92 305
4 113 1 80 385
5 92 7 76 461 40% 45,18%
6 71 6 71 532
7 76 2 65 597
8 62 8 62 569
9 31 9 31 690 40% 24,65%
10 16 10 16 706
TOTAL 706 10 706 -

5HSUH]HQWDUHJUDILF

FXUEDWHRUHWLF 
%CA FXUEDWHRUHWLF 
FXUEDUHDO 

100
90
80 curba UHDO 
70
60
50
40 B
30 C
A
20
10

10 20 30 40 50 60 70 80 90 100 %produse
 *UDILF FXUED UHDO  HVWH VLWXDW  VXE FXUED WHRUHWLF  5H]XOW  F 

DFWLYLWDWHD vQWUHSULQGHULL QX VH FRQFHQWUHD]  VHPQLILFDWLY SH DQXPLWH

produse. Toate VXQWSURGXVHLPSRUWDQWHDVWIHOF H[FOXGHUHDXQXLDUWLFROGH

ODYkQ]DUHDIHFWHD] DFWLYLWDWHDvQWUHSULQGHULL(VWHQHFHVDU RDSURIXQGDUHD

DQDOL]HL VXE DVSHFWXO HILFLHQ HL JHVWLXQLL VWRFXULORU úL D YLWH]HL GH URWD LH D

acestora.
Utilitatea metodei ABC FRQVW vQGHILQLUHDSROLWLFLLGHDSURYL]LRQDUH

DvQWUHSULQGHULLSHJUXSHSHQWUXFRPHU SUHFXPúLDSXWHULLGHQHJRFLHUHvQ

UDSRUWFXFOLHQ LLIXUQL]RULLSHQWUXWRDWHGRPHQLLOH

$QDOL]DIDFWRULDO DFLIUHLGHDIDFHUL

Scopul analizei factoriaOH HVWH GHWHUPLQDUHD FRUHOD LHL GLQWUH GLIHUL L

IDFWRULGHLQIOXHQ LQWHUQLVDXH[WHUQLGLUH LVDXLQGLUHF LHWFúLLQGLFDWRUXO

DQDOL]DW úL J VLUHD VROX LLORU SHQWUX UHGUHVDUHD DFWLYLW LL VDX vPEXQ W LUHD

SHUIRUPDQ HORUYLLWRDUH

Utilizatorii sunt vQ SULQFLSDODJHQ LLHFRQRPLFLLQVWLWX LLOHILQDQFLDUH

FUHGLWRDUHDF LRQDULLVWDWXOHWF

0HWRGHOHGHDQDOL]

$QDOL]DIDFWRULDO DFLIUHLGHDIDFHULVHUHDOL]HD] GLIHUHQ LDWGHODXQ

GRPHQLX GH DFWLYLWDWH OD DOWXO SURGXF LH FRPHU  WXULVP HWF vQ trucât
IDFWRULLGHLQIOXHQ úLUHOD LLOHGHFDX]DOLWDWHVXQWVSHFLILFH

&D SULQFLSDOH PRGHOH GH DQDOL]  SHQWUX DFWLYLWDWHD LQGXVWULDO  SRW IL

utilizate:
Qf CA
1) CA = Np ⋅ ⋅
Np Qf
MF MF′ Qf CA
2) CA = Np ⋅ ⋅ ⋅ ⋅
Np MF MF′ Qf
3) CA = ∑ q ⋅ p
în care:
Np = num UPHGLXVFULSWLFGHSHUVRQDO ;
4I SURGXF LDIDEULFDW 

0) YDORDUHDPHGLHDQXDO DPLMORDFHORUIL[H ;

0)¶ YDORDUHDPHGLHDQXDO DPLMORDFHORUIL[HSURGXFWLYH
T YROXPXOIL]LFDOSURGXF LHLYkQGXWH

S SUH XOPHGLXGHYkQ]DUHSHSURGXV -TVA).

Exemplu 8WLOL]kQG ED]D GH GDWH GLQ WDEHOXO XUP WRU VH YD HIHFWXD

DQDOL]DIDFWRULDO DFLIUHLGHDIDFHUL

Tabelul 2.11
(mil.lei)
Nr.
Indicatori Simbol N–1 N %
crt.
1. Cifra de afaceri CA 24336 28881 118,67
2. 3URGXF LDPDUI IDEULFDW Qf 23177 29470 127,15
3. 1XP UPHGLXGHSHUVRQDO Np 520 512 98,46
4. 9DORDUHD PHGLH DQXDO  D MF 2400 2760 115
mijloacelor fixe
5. 9DORDUHD PHGLH DQXDO  D MF’ 1560 1822 116,79
mijloacelor fixe direct
productive
6. 3URGXFWLYLWDWHD DQXDO  D 44571,153 57560,546 129,14
Qf
PXQFLL FDOFXODW  vQ IXQF LL GH

Qf (mii lei) Np
7. Timpul mediu pe salariat (ore) 1872 1850 98,82
t
8. 3URGXFWLYLWDWHD PHGLH RUDU  SH 25 30,5 122
Wh
baza CA (mii lei)
9. *UDGXO GH vQ]HVWUDUH WHKQLF a 4615,4 5390,6 116,79
MF
muncii
Np
10. 7LPSXO WRWDO GH PXQF T 973440 947200 97,3
(om-ore)
11. ProductiYLWDWHD DQXDO  D 46800 56408,2 120,53
Wa
muncii pe baza CA (mii lei)
12. Ponderea mijloacelor fixe MF ′ 65 66 101,53
direct productive (%)
MF
13. Randamentul mijloacelor fixe Qf 14,857 16,174 108,86
direct productive (lei)
MF ′
14. Cifra de afaceri la 1 leu CA 15,6 15,85 120,83
mijloace fixe direct productive
MF ′
15. Gradul de valorificare a CA 1,05 0,98 93,33
SURGXF LHLIDEULFDWH
Qf
9ROXPXO SURGXF LHL YkQGXWH vQ
16. ∑ q1 p 0 - 26223 -
DQXO 1 HYDOXDW vQ SUH XULOH

anului N-1
 /D DQDOL]D IDFWRULDO  V -a optat pentru modelul al doilea. Schematic,
FLIUDGHDIDFHULVHSUH]LQW DVWIHO :
MF
∆ Np ∆
Np
Qf MF ′
CA ∆ ∆
Np MF

CA Qf
∆ ∆
Qf MF ′

$QDOL]DIDFWRULDO HVWHXUP WRDUHD

Modificarea cifrei de afaceri în anul N comparativ cu anul N-1 este:

∆CA = CA1 – CA0
,QIOXHQ DIDFWRULORU

,QIOXHQ DPRGLILF ULLQXP UXOXLGHSHU sonal:

∆Np = (Np1 − Np 0 )⋅
Qf CA
0⋅ 0
Np Qf
,QIOXHQ DPRGLILF ULLSURGXFWLYLW LLPXQFLL

Qf  Qf Qf  CA
∆ = Np1  1− 0 ⋅ 0 GLQFDUHGDWRULW 
Np  Np Np  Qf
0RGLILF ULLJUDGXOXLGHvQ]HVWUDUHWHKQLF DPXQFLL

MF  MF MF  MF′ Qf CA
∆ = Np1  1− 0  ⋅ 0⋅ 0⋅ 0
Np  Np Np  MF MF′ Qf
0RGLILF ULLVWUXFWXULLPLMORDFHORUIL[H:

MF ′ MF  MF′ MF′  Qf CA
∆ = Np1 1 1− 0 ⋅ 0⋅ 0
MF Np  MF MF  MF′ Qf
 0RGLILF ULL UDQGDPHQWXOXL DFWLYHORU IL[H GLUHFW

productive
Qf MF MF′  Qf Qf  CA
∆ = Np1 ⋅ 1⋅ 1⋅  1− 0 ⋅ 0
MF ′ Np MF  MF′ MF′  Qf
,QIOXHQ DJUDGXOXLGHYDORULILFDUHDSURGXF LHLIDEULFDWH

CA Qf  CA CA 
∆ = Np1 ⋅ 1 ⋅  1− 0
Qf Np  Qf Qf 
 Sintetic, rezultatele analizei factoriale sunt prezentate în tabelul
XUP WRU

Tabelul 2.12
mil lei
Qf 2.1. 2.2. 2.3. CA
' CA 1. 'Np 2. ∆ MF MF ′ Qf 3. ∆
GDWRULW
Np ∆ ∆ ∆ Qf
din care Np MF MF ′
4545 -374,4 6983,09 4024,55 430,55 2518,98 -2062,97

1RW 'LIHUHQ HOHvQUHJLVWUDWHODYHULILFDUHDPHWRGHLVXQWJHQHUDWHGH

FDOFXOXO]HFLPDOXWLOL]DUHDXQXLQXP UOLPLWDWGH]HFLPDOH

&RQFOX]LL &LIUD GH DIDFHUL D GHS úLW YDORDUHD DQXOXL SUHFHGHQW FX

PLOOHL$FHDVW FUHúWHUHVHH[SOLF SULQLQIOXHQ DIDFWRULORUDVWIHO

 )DFWRUXO FDQWLWDWLY QXP U PHGLX GH SHUVRQDO V -a redus cu 8

VDODULD L úL vQ FRQVHFLQ  V D GLPLQXDW úL FLIUD GH DIDFHUL FX  PLO OHL
-
VLWXD LH QRUPDO  GLQ SXQFW GH YHGHUH HFRQRPLF 5H]XOW  F  VRFLHWDWH a în
FDX]  D SXV XQ DFFHQW PDL UHGXV SH IDFWRUXO XPDQ GHFkW vQ DQXO 1 -1,
GHS úLUHDYDORULLDFHVWHLDGDWRUkQGX -se în special factorului tehnic.
2. Productivitatea muncii pe un angajat a crescut cu 29,14% iar în
FRQGL LLOH PHQ LQHULL FRQVWDQWH D FHORUODO L IDFWRUL GH LQIOXHQ  FLIUD GH

afaceri a crescut cu 6983,09 mil lei, aceasta fiind de altfel singurul factor cu
DF LXQHGLUHFW FDUHDLQIOXHQ DWIDYRUDELOLQGLFDWRUXODQDOL]DW

'H]YROWkQG DQDOL]D SH IDFWRUL GH JUDGXO GRL VH REVHUY  F  VSRULUHD

productiviW LL PXQFLL D IRVW FRQVHFLQ D FUHúWHULL JUDGXOXL GH vQ]HVWUDUH

WHKQLF  D PXQFLL vPEXQ W LULL VWUXFWXULL PLMORDFHORU IL[H vQ VHQVXO VSRULULL

SRQGHULL PLMORDFHORU IL[H GLUHFW SURGXFWLYH vQ WRWDO PLMORDFH IL[H úL FUHúWHULL

HILFLHQ HL PLMORDFHORU IL[H SURGXFWLYH 7R L IDFWRULL GH JUDGXO GRL DX

LQIOXHQ DWIDYRUDELOFLIUDGHDIDFHUL

 'HúL FLIUD GH DIDFHUL D vQUHJLVWUDW WHQGLQ H IDYRUDELOH ID  GH DQXO

SUHFHGHQW VH FRQVWDW  WRWXúL F  ULWPXO GH FUHúWHUH D SURGXF LHL IDEULFDWH D

fost superior ritmului de creúWHUH D FLIUHL GH DIDFHUL ,CA   úL ,Qf =
127,15%) fapt ce s-a reflectat într-o majorare a stocurilor de produse.
6RFLHWDWHDWUHEXLHV LDP VXULSHQWUXOLFKLGDUHDDFHVWRUVWRFXULvQWU-o

SHULRDG YLLWRDUHDVWIHOvQFkWV VHHYLWHLPRELOL]DUHDGHresursefinanciare în

stocuri nevandabile sau lent vandabile.

&DP VXULSHQWUXFUHúWHUHDYkQ] ULORUúLLPSOLFLWDFLIUHLGHDIDFHULVH

UHFRPDQG 

¾ GLPHQVLRQDUHD SURGXF LHL úL D VWUXFWXULL DFHVWHLD vQ UDSRUW

 cu cererea prin încheierea unor contracte ferme cu beneficiarii;
¾ diversificarea ofertei;
¾ vPEXQ W LUHDFDOLW LLSURGXVHORUIDEULFDWHHWF

2.4.5 5HIOHFWDUHD PRGLILF ULL FLIUHL GH DIDFHUL vQ SULQFLSDOLL

indicatori economico-financiari

0RGLILFDUHD FLIUHL GH DIDFHUL VH UHIOHFW  vQ WR L LQGLFDWRULL GH

peUIRUPDQ HúLUH]XOWDWHFDUHRLPSOLF vQFDOFXO

a) Profitul brut
(CA1 − CA 0 )pr 0 pr 0 SURILWXOODXQOHXFLIU GHDIDFHUL

E5DWDUHQWDELOLW LLHFRQRPLFH

(CA1 − CA 0 )pr0
At = active totale
At1

F9LWH]DGHURWD L e a activelor circulante

AC 0 AC 0
T− T AC = active circulante
CA1 CA 0

d) Eliberarea/imobilizarea de activ FLUFXODQW FD HIHFW DO PRGLILF ULL

YLWH]HLGHURWD LH

 AC 0 AC 0  CA1
 T− T
 CA1 CA 0  T

H(ILFLHQ DXWLOL] ULLPLMORDFHORUIL[H

CA1 CA 0
1000 − 1000 MF = mijloace fixe
MF1 MF1

I(ILFLHQ DXWLOL] ULLSRWHQ LDOXOXLXPDQ

(CA1 − CA 0 )pr 0
Ns1 QXP UPHGLXGHVDODULD L
Ns1
 $QDOL]DYDORULLDG XJDWH

2.5.1 'HOLPLWDUHFRQFHSWXDO 

9DORDUHD DG XJDW  GHILQHúWH GLPHQVLXQHD UHDO  D DFWLYLW LL

vQWUHSULQGHULL úL UHSUH]LQW  SOXVXO GH ERJ LH RE LQXW SHVWH FRQVXPXULOH

LQWHUPHGLDUH SURYHQLWH GH OD WHU L SULQ YDORULILFDUHD WXWXURU UHVXUVHORU

economice proprii.

2.5.2 Utilitate

D9DORDUHDDG XJDW SHUPLWHDSUHFLHUHDFRQWULEX LHLv ntreprinderii la

UHDOL]DUHD SURGXVXOXL LQWHUQ EUXW úL HYLGHQ LHUHD JUDGXOXL GH LQWHJUDUH SH

YHUWLFDO SULQUDSRUWDUHDODSURGXF LH

b) Beneficiarii YDORULL DG XJDWH VXQW SHUVRQDOXO DF LRQDULL VWDWXO

LQVWLWX LLOHGHFUHGLWúLvQWUHSULQGHUHD

2.5.3 0HWRGHGHGHWHUPLQDUHDYDORULLDG XJDWH

9DORDUHDDG XJDW SRDWHILGHWHUPLQDW SULQGRX PHWRGHVXVWUDFWLY 

úLDGLWLY

0HWRGDVXVWUDFWLY GLIHUHQ HL

$FHDVW  PHWRG  SUHVXSXQH VF GHUHD GLQ SURGXF LD H[HUFL LXOXL VDX

din cifra de afaceri a consumurilor intermediare provenite GHODWHU L

5HOD LLOHGHFDOFXOVXQW

a1) Qa = Qe – C
unde Qe SURGXF LDH[HUFL LXOXL
C = consumurile intermediare provenite GHODWHU L
4D YDORDUHDDG XJDW

$FHDVW  IRUPXO  HVWH YDODELO  vQ FD]XO VRFLHW LORU FDUH GHVI úRDU 

DFWLYLWDWHGHSURGXF LH

a2) Qa = (Qe + MC) – C’

unde 0& PDUMDFRPHUFLDO

&¶ FRQVXPXULOHLQWHUPHGLDUHSURYHQLWHGHODWHU LSHQWUXDFWLYLWDWHD

GHSURGXF LHúLFRPHU 
 5HOD LD HVWH YDODELO  SHQWUX vQWUHSULQGHULOH FDUH GHVI úRDU  DFWLY itate
GHFRPHU úLSURGXF LH

0DUMDFRPHUFLDO 0&HVWHXQVROGLQWHUPHGLDUGHJHVWLXQHFDOFXODW

FD GLIHUHQ  vQWUH YDORDUHD P UIXULORU YkQGXWH úL FRVWXO GH FXPS UDUH DO

P UIXULORUYkQGXWH

0HWRGDDGLWLY 

0HWRGDDGLWLY S resupune însumareaXUP WRDUHORUFRPSRQHQWH

• salarii
• FRQWULEX LLSHQWUXDVLJXU ULúLSURWHF LHVRFLDO

• DPRUWL] UL

• provizioane
• FKHOWXLHOLFXLPSR]LWHúLWD[HQXLQFOXGHLPSR]LWXOSHSURILW

• UH]XOWDWXOH[SORDW ULL

• cheltuieli financiare.

$QDOL]DGLQDPLFLLúLVWUXFWXULLYDORULLDG XJDWH

6HUHDOL]HD] SULQXWLOL]DUHDXUP WRDUHORUSURFHGHH

a) –PRGLILFDUHDDEVROXW 

∆Qa = Qa1 – Qa0

unde: UHSUH]LQW SHULRDGDFXUHQW

UHSUH]LQW ED]DGHFRPSDUD LH

b) –LQGLFLLGHGLQDPLF FXED] IL[ úLvQODQ 

Qa N
I Qa = 100 LQGLFLFXED] IL[ 
Qa 0

Qa N
I Qa = 100 LQGLFLFXED] vQODQ 
Qa N −1
c)UDWHOHYDORULLDG XJDWH
c1)UDWDYDULD LHLYDORULLDG XJDWH
Qa − Qa 0
RQa = 1 100 HYLGHQ LD] PRGLILFDUHDSURFHQWXDO D
Qa 0
YDORULLDG XJDWHID GHED]DGHFRPSDUD LH
 c2)UDWDYDORULLDG XJDWHJUDGXOGHLQWHJUDUHSHYHUWLFDO 

Qa Qa
R= 100 sau R ′ = 100
CA Qe
$FHDVW  UDW  HYLGHQ LD]  FRQWULEX LD DGXV  GH vQWUHSULQGHUH OD

UHDOL]DUHD SURGXVXOXL ILQLW (D vQUHJLVWUHD]  YDORUL PDL PDUL SkQ la 75 –

 vQ VHFWRUXO LQGXVWULDO úL PDL UHGXVH SkQ  OD  vQ VHFWRUXO

GLVWULEX LHL

c3) UDWHOH GH UHPXQHUDUH D YDORULL DG XJDWH GHWHUPLQDWH FD

SRQGHULDOHHOHPHQWHORUFRPSRQHQWHvQWRWDOYDORDUHDG XJDW 

a) rata de remunerare a personalului

Salarii + participatii
Rp = ⋅ 100
Qa
b) rata de remunerare a statului
Im pozite si taxe
Rs = ⋅ 100
Qa
c) rata de remunerare a creditorilor
Dobanzi
Rc = ⋅ 100
Qa
GUDWDGHUHPXQHUDUHDDF LRQDULORU

Dividende
Ra = ⋅ 100
Qa
e) rata de remunerare a întreprinderii
Pr ofit net
Ri = ⋅ 100
Qa
f) rata de remunerare a capitalului tehnic
Cheltuieli cu amortizarea
Rc = ⋅ 100
Qa
(YROX LD DFHVWRU UDWH VH VWXGLD]  vQ SDUDOHO FX DO L LQGLFDWRUL GH

HILFLHQ SURGXFWLYLWDWHDPXQFLLUDQGDPHQWXODFWLYHORULPRELOL]DWHúD

6H DSUHFLD]  FD VLWXD LH IDYRUDELO  FUHúWHUHD UDWHL GH UHPXQHUDUH D

vQWUHSULQGHULLUHVSHFWLYGHYDQVDUHDULWPXOXLGHFUHúWHUHDYDORULLDG XJDWHGH

F WUHULWPXOGHFUHúWHUHDSURILWXOXLQHW,Qa < IPN).

 $QDOL]DIDFWRULDO DYDORULLDG XJDWH

Scopul analizei factoriale este determinarea abaterilor valorii

DG XJDWH GH OD ED]D GH FRPSDUD LH HVWLPDUHD FRQWULEX LHL GLIHUL LORU IDFWRUL

GHLQIOXHQ ODIRUPDUHDúLPRGLILFDUHDLQGLFDWRUXOXLDQDOL]DWúLLGHQWLILFDUHD

VROX LLORUGHUHGUHVDUHDDFWLYLW LLHFRQRPLFHYLLWRDUH

0RGHOHGHDQDOL]

 C 
I) Qa = Qe − C = Qe 1 −  = Qe ⋅ ϑa
 Qe 
Q Qa
II) Qa = N s ⋅ e ⋅ = N s ⋅ Wa ⋅ ϑ a ,
N s Qe
unde:
ϑ a = YDORDUHDPHGLHDG XJDW ODOHXSURGXF LHDH[HUFL LXOXL
Wa = SURGXFWLYLWDWHDPHGLHDQXDO
& FRQVXPXULSURYHQLWHGHODWHU L

6FKHPDGHDQDOL] (pentru modelul I)

Ns
T
Qe t
Wh
Qa
gi
ϑa
ϑ ai

3HQWUX DQDOL]D IDFWRULDO  D YDORULL DG XJDWH VH vor utiliza indicatorii

din tabelul 2.13.
 Tabelul nr. 2.13
(mii lei)
Nr.
Indicatori Simbol N-1 N
crt.
1 3URGXF LDH[HUFL LXOXL Qe 26.208.000 30.029.000
2 &RQVXPXULOHSURYHQLWHGHODWHU L C 11.007.360 12.011.680
3 9DORDUHDDG XJDW VA 15.200.640 18.017.320
4 )RQGXOWRWDOGHWLPSGHPXQF RUH T 1.048.320 1.000.960
5 1XP UXOPHGLXGHVDODULD LSHUV Ns 560 544
6 Timpul mediu pe un salariat (ore) 1.872 1.840
t
7 3URGXFWLYLWDWHDPHGLHRUDU
Wh 25 30
9DORDUHD PHGLH DG XJDW  OD  OHX
8
ϑa 0,58 0,6
SURGXF LHOHL

9 9DORDUHD PHGLH DG XJDW  UHFDOFXODW  OHL rec

ODOHXSURGXF LH ϑa - 0,59

0HWRGRORJLDGHDQDOL] SUHVXSXQHDSOLFDUHDPHWRGHLVXEVWLWX LLORUvQ

ODQ 

∆Qa = Qa1 – Qa0

,QIOXHQ DIDFWRULORU

1),QIOXHQ DPRGLILF ULLYDORULLSURGXF LHLH[HUFL LXOXL

( )
∆Q e = Q e1 − Q e0 ϑ a 0 GLQFDUHGDWRULW 
1.1.) MRGLILF ULLIRQGXOXLWRWDOGHWLPSGHPXQF 

∆T = (T1 − T0 )W h 0 ⋅ ϑ a 0 GLQFDUHGDWRULW
1.1.1.)0RGLILF ULLQXP UXOXLPHGLXGHVDODULD L
( )
∆N s = N s1 − N s0 t 0 ⋅ W h 0 ⋅ ϑ a 0
1.1.2.)0RGLILF ULLWLPSXOXLPHGLXSHXQVDODULDW
∆t = N s1 (t 1 − t 0 )W h 0 ⋅ ϑ a 0
1.2.) ModiILF ULLSURGXFWLYLW LLPHGLLRUDUH
(
∆Wh = T1 W h1 − W h 0 ϑ a 0 )
2.,QIOXHQ DYDULD LHLYDORULLPHGLLDG XJDWHODOHX4e
( )
∆ϑ a = Q e1 ϑ a1 − ϑ a 0 GLQFDUHGDWRULW
2.1.)0RGLILF ULLVWUXFWXULLSURGXF LHL

( )
∆g i = Qe1 ϑ a rec − ϑ a0 unde ϑ a rec =
∑ g i1 ϑa i0
100
2.2.) 0RGLILF ULL YDORULL DG XJDWH OD  OHX SURGXF LH SH WLSXUL
 GHDFWLYLW L

(
∆ϑ a i = Q e1 ϑ a1 − ϑ a rec )
6LQWHWLF UH]XOWDWHOH DQDOL]HL IDFWRULDOH D YDORULL DG XJDWH VXQW

SUH]HQWDWHvQWDEHOXOXUP WRU

Tabelul nr. 2.14

mii lei
­ ­
­ T ­ ­ ­ ∆ϑa ­
VA
Qe
(1)
(1.1.) Ns t Wh gi ∆ϑ a1
din care: din (1.1.1.) (1.1.2.) (1.2.) (2) (2.1.)
din care: din care (2.2.)
care:
2.816.680 2.216.180 -686.720 -434.304 -252.416 2.902784 600.580 300.290 300.290

1RW 'LIHUHQ HOHvQUHJLVWUDWHvQWUHDEDWHUHDYDORULL DG XJDWHúLVXPD

DOJHEULF  D LQIOXHQ HORU IDFWRULORU VXQW GHWHUPLQDWH GH FDOFXOXO ]HFLPDO DO

ϑ a (calculul cuGRX ]HFLPDOH

&RQFOX]LL 9DORDUHD DG XJDW  D vQUHJLVWUDW R FUHúWHUH FX 

mii lei ID GHED]DGHFRPSDUD LH'LQSXQFWGHYHGHUHIDFWRULDO

DFHDVW HYROX LHVHH[SOLF DVWIHO

 &UHúWHUHD SURGXF LHL H[HUFL LXOXL FX  D GHWHUPLQDW vQ

FRQGL LLOH FRQVLGHU ULL FRQVWDQWH D ϑ a  YDORULL DG XJDWH PHGLL XQ spor de

YDORDUH DG XJDW  GH  PLL OHL 3HQWUX R DSUHFLHUH RELHFWLY  D

RSRUWXQLW LL P ULULL SURGXF LHL H[HUFL LXOXL VH LPSXQH GH]YROWDUHD DQDOL]HL

SH HOHPHQWH FRPSRQHQWH SURGXF LH YkQGXW  SURGXF LH LPRELOL]DW 

SURGXF LH VWRFDW  'DF  JUDGXO GH YDORULILFDUH D SURGXF LHL UHDOL]DWH D

crescut sau s-D PHQ LQXW FHO SX LQ OD QLYHOXO DQXOXL SUHFHGHQW SROLWLFD

DGRSWDW GHVRFLHWDWHSRDWHILFRQVLGHUDW MXVW 

'HWDOLHUHD DQDOL]HL SH IDFWRUL VHFXQGDUL SXQH vQ HYLGHQ  UROXO

exclusiv al factorilor intensivi (productivitatea muncii). Factorii cantitativi

IRQGXO GH WLPS SH XQ VDODULDW W úL QXP UXO PHGLX GH VDODULD L 1V V-au

GLPLQXDW LDU LQIOXHQ D DVXSUD YDORULL DG XJDWH D IRVW vQ DFHODúL VHQV (VWH

SRVLELO FD VWUDWHJLD XQLW LL V  VH IL ED]DW SH DFFHQW uarea rolului capitalului
WHKQLF vQ UHDOL]DUHD DFWLYLW LL HFRQRPLFH QX VH GLVSXQH GH DVWIHO GH

LQIRUPD LL

 9DORDUHD DG XJDW OD  OHX SURGXF LH (ϑa ) a crescut cu 0,02 în N

comparativ cu N- IDSW FH D GHWHUPLQDW úL PDMRUDUHD YDORULL DG XJDWH WRWDOH

cu 600.580 mii lei.

6H FRQVWDW  F  D FUHVFXW SRQGHUHD SURGXVHORU FX R YDORDUH DG XJDW 
OD  OHX SURGXF LH PDL PDUH GHFkW PHGLD vQWUHSULQGHULL 7RWRGDW  OD

SULQFLSDOHOH FDWHJRULL GH SURGXVH YDORDUHD DG XJDW  OD  OHX D FUHVFXW

VLWXD LH IDYRUDELO  UHIOHFWDW  vQWU XQ VSRU GH YDORDUH DG XJDW  GH 
-
mii lei.

 5HIOHFWDUHD PRGLILF ULL YDORULL DG XJDWH vQ SULQFLSDOLL

indicatori economico-financiari

0RGLILFDUHDYDORULLDG XJDWHvQVHQVXOFUHúWHULLVDXUHGXFHULLDFHVWHLD

se va refOHFWDvQDFHODúLVHQVDVXSUDWXWXURULQGLFDWRULORUGHSHUIRUPDQ 

DUH]XOWDWXOH[SORDW ULL

RE 0
(Qa1 – Qa0) pra0, pra 0 = ,
Qa 0
unde: RE0 UH]XOWDWXOH[SORDW ULL

SUD SURILWXOODOHXYDORDUHDDG XJDW

b) productivitatea muncii:
Qa1 − Qa 0
,
Ns1
unde: 1V QXP UXOPHGLXGHVDODULD L

FUDWDUHQWDELOLW LLHFRQRPLFH

(Qa1 − Qa 0 )pra 0
100 ,
AT1
unde: AT = valoarea medie a activelor totale

GHILFLHQ DXWLOL] ULLDFWLYHORUIL[H

Qa1 − Qa 0
1000 ,
MF1
unde: MF = valoarea medie a mijloacelor fixe

GDO LLQGLFDWRUL
 $SOLFD LLúLvQWUHE UL

1. 6  VH LQWHUSUHWH]H HYROX LD DFWLYLW LL GH SURGXF LH úL
comercializare a întreprinderii „X”úWLLQGF 
ICA = 108% unde CA = Cifra de afaceri
IQe = 110% 4H 3URGXF LDH[HUFL LXOXL

IQa = 111% 4I  3URGXF LD IDEULFDW  H[SULPDW  vQ

SUH GHYkQ]DUH

IQf = 109% 4D 9DORDUHDDG XJDW

2.6 VHLQWHUSUHWH]HVLWXD LD

I CA
= 1,04
I Qf
I Qa
= 0,98
I Qe
I Qf
= 1,2
I Qe

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 úWLLQG F 

VRFLHWDWHD FRPHUFLDO  GLVSXQH GH R FOLHQWHO  HWHURJHQ  6H FRQVLGHU 

XUP WRDUHDED] GHGDWH

Cifra de Zona ABC

Cifra de Cifra de
afaceri
Nr. afaceri &OLHQ L afaceri
&OLHQ L FXPXODW
crt. ABC ABC FOLHQ L %CA
(mil lei) (mil lei)
(mil lei)
1 C1 3500
2 C2 6200
3 C3 830
4 C4 210
5 C5 99
 Cifra de Zona ABC
Cifra de Cifra de
afaceri
Nr. afaceri &OLHQ L afaceri
&OLHQ L FXPXODW
crt. ABC ABC FOLHQ L %CA
(mil lei) (mil lei)
(mil lei)
6 C6 76
7 C7 530
8 C8 417
9 C9 570
10 C10 1200
11 C11 138
12 C12 730
13 C13 890
14 C14 915
15 C15 420
16 C16 94
17 C17 76
18 C18 52
19 C19 5
20 C20 17

6  VH WUDVH]H FXUED UHDO  $%& V  VH FRPSDUH FX FHD WHRUHWLF  úL V 

VHLQWHUSUHWH]HUH]XOWDWHOHRE LQXWH

6.6 VHGHWHUPLQHLQIOXHQ DPRGLILF ULLSURGXFWLYLW LLPXQFLLDVXSUD

cifrei de afaceriúLV VHLQWHUSUHWH]HFD]XOLQIOXHQ HLFXVHPQXOÄ´

7. &H VHPQLILFD LH HFRQRPLF  DUH SODVDUHD FXUEHL UH ale ABC sub
FXUEDWHRUHWLF $%& ?

8. &DUH D IRVW WHQGLQ D FLIUHL GH DIDFHUL vQ WHUPHQL UHDOL úWLLQG F 

LQGLFHOH &$ vQ SUH XUL FXUHQWH HVWH GH  LDU LQGLFHOH SUH XULORU GH

vânzare este de 148%.

9. 6  VH GHWHUPLQH LQIOXHQ D PRGLILF ULL JUDGXOXL GH vQ]HVWUDUH

WHKQLF  D PXQFLL DVXSUD FLIUHL GH DIDFHUL 6  VH LQWHUSUHWH]H Ä ∆ MF/Ns = -x

mii lei”.

10. Care sunt partenerii sociali la repartizarea valoULLDG XJDWH?

11. 'DF  ,Qa   úL ,Pr = 114%, cum aprecLD L DFWLYLWDWHD

întreprinderii?
(IQa LQGLFHOHYDORULLDG XJDWH,Pr = indicele profitului).
 12.&HHVWHJUDGXOGHLQWHJUDUHSHYHUWLFDO "ÌQFHGRPHQLLDSUHFLD L

F HVWHPDLPDUHúLGHFH?

13. Ce includ consuPXULOHLQWHUPHGLDUHGHODWHU L?

14.6 VHLQWHUSUHWH]HFD]XO
IQa = 114% unde: Chs = cheltuieli cu personalul
IQe = 126% 4D YDORDUHDDG XJDW

Ichs = 119% 4H SURGXF LDH[HUFL LXOXL

15. 6  VH GHWHUPLQH LQIOXHQ D PRGLILF ULL VWUXFWXULL SURGXF LHL

H[HUFL LXOXL SH SURGXVH VDX SH WLSXUL GH DFWLYLW L DVXSUD YDORULL DG XJDWH

Interpretare pentru cazul „∆gi = -y mii lei”.

16.6 VHGHWHUPLQHLQIOXHQ DPRGLILF ULLWLPSXOXLPHGLXGHOXFUXSH

RSHUVRDQ DVXSUDYDORULLDG XJDWH&D]X l : „∆t = +z mii lei”.

17. &H VHPQLILFD LH DUH .n = 0,65% ? (Kn = coeficientul de

QRPHQFODWXU 

18.6 VHLQWHUSUHWH]HFD]XO
Ks = 0,98 unde Ks = coeficientul de sortiment
Kstr = 0,99 Kstr FRHILFLHQWXOGHVWUXFWXU
Iq = 110% Iq = indicele volumulXL SURGXF LHL SH WRWDO
întreprindere

19. &H VHPQLILFD LH DUH HYROX LD FRHILFLHQWXOXL PHGLX GH FDOLWDWH
()
K pentru:
K 1 = 1,72
K 0 = 1,54

20. 6  VH GHWHUPLQH LQIOXHQ D PRGLILF ULL VWUXFWXULL SURGXF L ei

IDEULFDWHDVXSUDFRHILFLHQWXOXLPHGLXJHQHUDOL]DWDOFDOLW LL

21.6 VHLQWHUSUHWH]HHYROX LDFDOLW LLSURGXF LHLúWLLQGF 

p1 = 79.520 lei/buc unde: p SUH XOPHGLX

p 0 = 66.417 lei/buc
 22.&XPLQIOXHQ HD] FDOLWDWHDDVXSUDLQGLFDWRULORUGHSHUIRUPDQ HúL

rezultate?

23. Ce eviden LD] FRHILFLHQWXOGHVRUWLPHQW"'DUFHOGHVWUXFWXU ?

24.3HED]DGDWHORUV VHDQDOL]H]HHYROX LDFDOLW LLSURGXVXOXLÄ[´

º»A¼½ ´ ½ ´
Clasa Structura Coeficient
Cantitate (buc) ®¯4°±F²w³ ´ µ´w¶.·¹¸
de »$À ¼
de
µ4³4¾´ ¿ µ
echivalente
calitate Programat Realizat Programat Realizat Programat Realizat
Clasa I 76.000 80.000
Clasa
55.300 59.000
a II-a
Clasa
49.700 45.000
a III-a
TOTAL 181.000 184.000