/8&5$5($35$&7,& 15

TEMA – $QDOL]DFRPSOH[ DFKHOWXLHOLORUILUPHL

BA=$'(,1)250$ ,,

&RQWXO GH UH]XOWDWH D WUHL VRFLHW L FRPHUFLDOH GLQ VHFWRUXO IDUPDFHXWLF GLQ

România: Terapia Cluj- 1DSRFD6LFRPHG%XFXUHúWLúL$QWLELRWLFH,DúL

PROBLEME DE REZOLVAT

1. $QDOL]DHYROX LHLvQGLQDPLF DFKHOWXLHOLORUFHORUWUHLILUPH

2. ReprH]HQWDUHD JUDILF  D HYROX LHL GLQDPLFH D XUP WRDUHORU FDWHJRULL GH

cheltuieli:
- cheltuieli materiale;
- cheltuieli cu personalul;
- cheltuieli de exploatare (total);
- cheltuieli financiare.
3. $QDOL]DHYROX LHLVWUXFWXULLFKHOWXLHOLORUGHH[SORDWDUH

4. Reprezentarea JUDILF DHYROX LHLVWUXFWXUDOHDFKHOWXLHOLORUGHH[SORDWDUH

5. Determinarea profilului mediu la nivelul celor trei firme a structurii

FKHOWXLHOLORUGHH[SORDWDUHSHQWUXDQLLúLUHVSHFWLY

6. $QDOL]D HYROX LHL LQGLFDWRUXOXL cheltuieli la 1.000 lei venituri pentru cei doi ani
OXD LvQFRQVLGHUDUH

7. 5HSUH]HQWDUHD JUDILF  D HYROX LHL LQGLFDWRUXOXL GH PDL VXV vQ FD]XO

XUP WRDUHORUFDWHJRULLGHFKHOWXLHOLúLUHVSHFWLYGHYHQLWXUL

- cheltuieli de exploatare;
- cheltuieli financiare;
- cheltuieli totale.

1
I ND ,&$ ,,0(72'2/2*,&(

8. (YROX LD vQ GLQDPLF  HVWH SXV  vQ HYLGHQ  FX DMXWRUXO LQGLFLORU Prin
compararea valorii acestora pentru diferite categorii de cheltuieli se pot
LGHQWLILFDDVSHFWHOHIDYRUDELOHVDXPDLSX LQIDYRUDELOHDOHHYROX LHLvQWLPS

9. Reprezent DUHD JUDILF  VH UHDOL]HD]  FX DMXWRUXO GLDJUDPHORU FX EDUH

asociate.
10. $QDOL]D HYROX LHL vQ SODQ VWUXFWXUDO HVWH ED]DW  SH GHWHUPLQDUHD JUHXW LL

VSHFLILFH D ILHF UHL FDWHJRULL GH FKHOWXLHOL vQ WRWDOXO JHQHUDO GLQ ILHFDUH

SHULRDG GHWLPS

11. Diagramele sectoriDOH FRQVWLWXLH LQVWUXPHQWXO GH UHSUH]HQWDUH JUDILF  D

HYROX LHLVWUXFWXUDOH

 $QDOL]D vQ SODQXO HILFLHQ HL DQJDM ULL FRQVXPXULORU GH UHVXUVH PDWHULDOH úL

XPDQH VH GHVI úRDU  SULQ LQWHUPHGLXO LQGLFDWRUXOXL cheltuieli la 1.000 lei
venituri, determinat ca rDSRUW vQWUH YDORDUHD FKHOWXLHOLORU úL FHD D YHQLWXULORU
DIHUHQWHSHILHFDUHWLSvQSDUWHUDSRUWFDUHVHPXOWLSOLF FX

2
 6RFLHWDWHDFRPHUFLDO 6LFRPHG%XFXUHúWL Terapia Cluj $QWLELRWLFH,DúL

Anul 1997 1998 1997 1998 1997 1998

&KHOWXLHOLSULYLQGP UIXULOHFW 1 6.470.549 9.718.952 586 3.016.630 1.462.401 1.698.616

Cheltuieli cu materiile prime (ct. 600) 2 115.897.962 129.368.125 40.721.978 54.548.920 85.207.416 99.783.593
Cheltuieli cu materiale consumabile (ct. 601) 3 5.863.117 7.015.318 19.283.765 30.604.192 9.063.339 9.797.707
&KHOWXLHOLFXHQHUJLDúLDSDFW 4 21.486.070 22.486.097 5.121.361 7.014.159 26.620.520 33.107.461
Alte cheltuieli materiale
(ct.602+ 603+ 604+ 606+ 608) 5 1.009.410 1.309.687 14.253.241 19.341.709 677 500
Cheltuieli materiale - total
( rd. 13 la 16) 6 144.256.559 160.179.227 79.380.345 111.508.980 120.891.952 142.689.261

&KHOWXLHOLFXOXFU ULúLVHUYLFLLH[HFXWDWHGHWHU L

(ct. 611+ 612+ 613+ 614+ 621+ 622+ 623+ 624

+ 625+ 626+ 627+ 628) 7 7.995.304 13.423.397 10.769.883 20.715.872 5.864.306 5.998.369

&KHOWXLHOLFXLPSR]LWHWD[HúLY UV PLQWHDVLPLODWH

(ct. 635) 8 555 932 2.142.369 1.708.846 1.872.599 3.406.693

CheltuiHOLFXUHPXQHUD LLOHSHUVRQDOXOXLFW 9 26.596.204 43.727.253 18.763.467 31.108.162 22.153.471 35.206.882

&KHOWXLHOLSULYLQGDVLJXU ULOHúLSURWHF LDVRFLDO  10 8.895.155 16.822.352 6.859.014 12.271.010 7.514.086 13.109.502
(ct.645)
Cheltuieli cu personalul - total ( rd. 20+ 21) 11 35.491.359 60.549.605 25.622.481 43.379.172 29.667.557 48.316.384

Alte cheltuieli de exploatare (ct. 654+ 658) 12 160 317 56 233 314 487
&KHOWXLHOLFXDPRUWL] ULOHúLSURYL]LRDQHOHFW 13 4.017.274 5.335.416 3.541.017 4.629.805 6.844.277 5.660.429

CHELTUI ELI PENTRU EXPLOATARE – TOTAL

( rd. 1+ 6+ 7+ 8+ 11+ 12+ 13) 14 198.231.760 249.207.847 121.456.737 184.959.538 166.603.406 207.770.239
VENI TURI DI N EXPLOATARE 15 238.395.970 333.906.558 194.270.840 254.301.097 195.742.361 238.882.435
CHELTUI ELI FI NANCI ARE 16 1.548.322 525.867 10.154.414 7.238.224 14.812.338 10.232.432
VENI TURI FI NANCI ARE 17 1.669.744 1.492.183 12.279.878 11.978.273 8.304.688 4.839.114
CHELTUI ELI EXCEP ,21$/( 18 226.277 1.117.549 566.980 2.705.585 3.218.180 3.589.559
9(1,785,(;&(3 ,21$/( 19 1.249.037 1.254.066 400.591 134.189 113.655 380.913