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ANALIZA ACTIVITATII DE PRODUCTIE SI COMERCIALIZARE

Business












ALTE DOCUMENTE

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ALEGEREA UNUI NUME DE DOMENIU PENTRU AFACEREA DVS.

ANALIZA ACTIVITATII DE PRODUCTIE SI COMERCIALIZARE

7.1. Analiza corelatiilor de echilibru intre indicatori



Indicatori

N-1

N

Indici

CA(Qv)

283566346

259379694

0.91

Qf

329824579

293965125

0.89

Qex

330396970

294672745

0.89

Qa

157133549

135451805

0.86

Qan

147012750

119661795

0.81

CA = productia vanduta

Qf = productia marfa fabricata = valoarea bunurilor , semifabricatelor sau produselor finite destinate livrarii

= Qv +stocul de froduse finite care nu si-a gasit cumparatori

Qex = productia exercitiului= Qf + Q in curs de executie(N) + Qimobilizata

Qa = valoarea adaugata = Qex - Consumuri provenind de la terti(M)

Qan = valoarea adaugata neta = Qa - amortizari si provizioane

intreprindere.

7.2 Analiza raportului static intre indicatorii valorici

Indicatori

N-3

N-2

N-1

N

CA/Qf

0.794

0.8734

0.8597

0.8823

Qf/Qex

0.999

0.9966

0.9982

0.9975

Qa/Qex

0.4522

0.4287

0.4755

0.4596

Qan/Qex

0.4165

0.4117

0.4449

0.406

ANALIZA CIFREI DE AFACERI

Analiza dinamicii cifrei de afaceri

Indicatori

N-3

N-2

N-1

N

CA

72155613

159865038

206157854

268471363

Ip

/

155

159

143

CA reala

254293337

363485137

294805731

268471363

Ritmuri

/

42.9

18.9

8.94

7.3.2. Analiza structurii cifrei de afaceri

Nr

Crt

Gtupa de produse

N-1

N

Valoare

Pondere%

Valoare

Pondere

%

1

Aparataj electric

de comutatie de joasa tensiune

152226729

66

191077331

65

2

Aparataj

electrocasnic

12224264

5.3

11758605

4

3

Aparataj pentru

instalatii

31137285

13.5

44094769

15

4

Corpuri de

iluminat

8764569

3.8

10288779

3.5

5

Piese de schimb si accesorii auto

20758190

9

29396513

10

6

Diverse

5535518

2.4

7349128

2.5

7

TOTAL

230646559

100

293965125

100

Coeficientul

GINI-STRUCK

Coeficientul

HERFINDHAL

Anul

N-1

N

N-1

N

Valoare

0.361

0.350

0.467

0.458


G = n * S gi - 1

n- 1

H = Sgi

7.3.3. Analiza factoriala a cifrei de afaceri

MODEL 1:

CA = Ns * W * S Ns =numar mediu de salariati

W =G * fa * h W = productivitatea muncii

G = F/Ns S = gradul de satisfacere al cl 17117o146r ientului

fa = Fa/ F G = valoarea mijloacelor fixe(F) care revine pe salariat

h= Qf / Fa fa = compozitia tehnologica

S = CA/Qf Fa = mijloace fixe active(efectiv utilizate)

h= randamentul utilajelor

INDICAT0RI

N-1

N

F/Ns=G

54851

66364

Fa/F=fa

0.85

0.83

Qf/Fa=h

1.516

1.9

CA/Qf=S

1.27

0.91

DCA 1= CAn-1 - CAn = 268471363 - 294805731 = - 26334368

1)D Ns 2.1) DG

CA=Ns * W * S 2) DW 2.2) Dfa

2.3) Dh

3)DS

1) DNs = Nsn*Wn-1*Sn-1 - Nsn-1*Wn-1*Sn-1

=(2766 - 3262)*70681*1.27= - 44343845

2) DW = Nsn*Wn*Sn-1 - Nsn*Wn-1*Sn-1

= Nsn*(Wn - Wn-1)* Sn-1

2766*(104656 -70681)*1.27 =119348060

2.1) DG =Nsn*Gn*fan-1*hn-1*Sn-1 - Nsn*Gn-1*fan-1*hn-1*Sn-1

= Nsn*(Gn - Gn-1)* fan-1*hn-1*Sn-1

= 2766*(66364-54851)*0.85*1.516*1.27= 52114974

2.2) Dfa =Nsn*Gn*fan*hn-1*Sn-1 - Nsn*Gn*fan-1*hn-1*Sn-1

= Nsn*Gn *(fan - fan-1)* hn-1 * Sn-1

=2766*66364*(0.83-0.85)*1.516*1.27= -7093898

2.3) Stabilim influenta productiei fabricate la 1 leu mijloc fix active asupra CA:

Dh =Nsn*Gn*fan*hn*Sn-1 - Nsn*Gn*fan*hn-1*Sn-1

= Nsn*Gn *fan * (hn - hn-1) * Sn-1

=2766*66364*0.83*(1.9 - 1.516)*1.27 = 74301532

DW = DG + Dfa + Dh = 52114974 - 7093898 + 74301532 =119322608




3) DS = Nsn*Wn*Sn - Nsn*Wn*Sn-1 =

= 2766*104656*(0.92 - 1.27) = -101317473

 

DCA= DNs + DW+DS= - 44343845 + 119322608-101317473 = - 26334368

MODEL 2 :

CA = q*p

DCA= CAn -CAn-1 = 294805731 - 268471363 = - 26334368

Dq=qn*pn-1 - qn-1*pn-1 =CArec - CAn-1 =CAn / Ip - CAn-1 =

= 268471363 / 1.43 - 294805731 = - 107063519

Dp = qn*pn - qn*pn-1 = CAn- CA rec =80729151

D CA = D q + D p = - 107063519 +80729151 = -26334368

 

q = cantitatea de produse vandute

p = pretul de valorificare al unui produs

Reflectarea modificarii cifrei de afaceri in principalii indicatori de performanta ai firmei.

1.      Asupra profitului

Profit(P)= CA * R

D CA = CAn Rn-1 - CAn-1 Rn-1 = (26847136-294805731)* 0.21=

= - 5530217 mii lei

R= rentabilitatea (profit la un leu vanzari) = P/ CA

Cifra de afaceri a determinat scaderea profitului cu 5530217 mii lei .

2. Asupra rentabilitatii economice 1.Activ total

2. CA

Rec = Profit (CA*R)*100/ Activ total

3. R

D CA = CAn * Rn-1 *100/ Activ total n - CAn-1* Rn-1*100 / Activ total n=

= ( CAn-CAn-1) * Rn-1 *100/ Activ total n

= - 26334368* 0.21*100/268434907= -2.06 lei

3. Asupra rentabilitatii financiare

Rf = Profit / Capitaluri

D CA = CAn * Rn-1 *100/ Kn - CAn-1* Rn-1*100 / Kn

=( CAn-CAn-1) * Rn-1 / Kn

= - 26334368 *0.21 * 100 / 234350886 = - 2.35lei

4.            Asupra duratei de rotatie a activelor circulante

D = Acirc / CA * 360

D CA = Acirc n-1 / CAn * 360 - Acirc n-1/ CAn-1 * 360

= Acirc n-1 *360/(1/CA n - 1/CA n-1)

=59172775*360(0.00000000372 - 0.00000000339 )

= 7.02

5 . Asupra duratei de rotatie a stocurilor

 

D = S/ CA * 360

D CA = Sn-1 / CAn * 360 - Sn-1/ CAn-1 * 360

= S n-1 *360/(1/CAn - 1/CAn-1)

=25935047*360*0.00000000033 =3.08

6 . Asupra duratei de incasare a creantelor

 

D = Creante/ CA * 360

D CA = Cn-1 / CAn * 360 - Cn-1/ CAn-1 * 360

= Cn-1 *360/(1/CAn - 1/CAn-1)

= 26992539* 360 * 0.0000000003=5.6

 

7. Asupra eficientei At(active totale)

e = CA *100/ At

D CA = CAn*100/Atn-1 - CAn-1*100/Atn

= (CAn- CA n-1)*100/Atn

= - 26334368 *100/268434907= - 9.81

8. Asupra eficientei muncii

e = Profit / Ns 1. Ns Profit = CA* R

2.CA

3.R

D CA = CAn*Rn-1 /Nsn - CAn-1*Rn-1 /Nsn

= (CAn-CAn-1) Rn-1/Nsn

= - 26334368* 0.21/2766= - 1999.35

9. Asupra amortizarii

a = A*100/CA

D CA = An-1*100/CAn - An-1*100/CAn-1

= An-1*100(1/CAn - 1/CAn-1)

= 7077482*100*0.00000000033= 0.23 lei

10. Asupra cheltuielilor cu dobanzile

d = D*100/CA

D CA = Dn-1*100/CAn - Dn-1*100/CAn-1

= Dn-1*100(1/CAn - 1/CAn-1)

= 480457*100*0.00000000033= 0.15lei

Analiza factoriala a indicatorilor de eficienta calculati cu ajutorul CA

 

1.      Randamentul activelor imobilizate

1.Ai

h=CA*100/Ai

2. CA

DAi = CAn-1*100 /Ai n - CAn-1*100 /Ai n-1 =

= CAn-1 *100 (1/Ain - 1/Ain-1)

= 294805731*100*(0.00000000509 - 0.00000000581)= -21.22 lei

DCA = CAn*100 /Ai n - CAn-1*100 /Ai n=

= (CAn - CAn-1)*100/Ain=

= - 26334368 * 100 * 1/196280639 = -13.35lei

Dh = CAn*100/Ain - CAn-1*100/Ain-1 =

= 136.77 - 171.38 = - 34.61

Dh = DCA + DAi = -21.22 - 13.35 = -34.57

2.      Durata de rotatie a stocurilor

 

1.) CA

D = S*360/ CA 2.) S

D CA = Sn-1 360 / CAn - Sn-1*360 / CAn-1

= S n-1 *360/(1/CAn - 1/CAn-1)

=25935047*360*0.00000000033 = 3.08 zile

D S = Sn*360 / CAn - Sn-1*360 / CAn

= (Sn -Sn-1) * 360 / CAn =

= 4916409 * 360 / 268471363 = 6 .59 zile

D D = DDn - DDn-1 = Sn*360/ CAn - Sn-1*360/ CAn-1=

= 41.36 - 31,67 = 9.69 zile

D D = D CA + D S = 3.08 +6.59 = 9 .67

 

Productivitatea

 

 

Personal

Ns

gi

wi

N-1

N

N-1

N

N-1

N

Operativ

3005

2541

92

91

98105068

105655790

Non- op

257

225

8

9

1147104

1194406

TOTAL

3262

2766

100

100

99252172

106850196

 

Ns = numarul de salariati

gi = Nsi *100/ Ns = ponderea unei categorii de salariati in totalul acestora

wi =CAi *100 /Ns = productivitatea muncii unei categorii de salariati

w = gi*wi/100

Stabilim influenta ponderii salariatilor din fiecare sector asupra productivitatii:

D gi = gin*win-1/100-gin-1*win-1/100 =

= (91*98105068+9*1147104)/100 - (92*98105068+8*1147104)/100 =

= (8927561188+10323936)/100 -(9025666256 + 9176832)=

= 89378851 - 90348431 = - 969580

Stabilim influenta productivitatii din fiecare sector asupra productivitatii totale:

Dwi = gin*win/100-gin*win-1/100 =

= (91*105655790+9*1194406)/100 - 89378851

= (9614676890 +10749654)- 89378851 =

= 96254265 - 89378851 = 6875414

Dw = D gi + Dwi = 5904934

 

Dw = wn - wn-1 = gin*win/100 - gin-1*win-1/100

= 96254265-90348431 = 5905834

 

 

 

7.4 . Analiza valorii adaugate

7.4.1 Analiza dinamicii ratelor de remunerare a valorii adaugate

Rata de remunerare

N-3

N-2

N-1

N

Ch de pers/ VA

0.723832

0.72289966

0.6072527

0.6089328

Amortiz / VA

0.077538

0.038776403

0.0638826

0.0718914

Dobanzi / VA

0.007606

0.007148545

0.0043367

0.0040912

Imoz,taxe,vars / VA

0.004814

0.010188295

0.0079568

0.0113408

Profit

0.157386

0.17479935

0.2531663

0.2900083

Rata de remunerare

I n-2/n-3

I n-1/n-2

I n/n-1

Ch de pers/ VA

0.998712

0.840023466

1.0027667

Amortiz / VA

0.500098

1.647459826

1.1253675

Dobanzi / VA

0.939812

0.606653112

0.9433899

Imoz,taxe,vars / VA

2.116431

0.780972433

1.4253

Profit / VA

1.110638

1.44832523

1.1455249

Indicator

In-2/n-1

In-1/n-1

In/n-1

VA

1.928659

1.459626

1.2291645

Profit

2.142042

2.114013

1.4080385

In analiza VA trebuie urmarita si rata de integrare pe verticala :

Indicatiri

N-3

N-2

N-1

N

VA*100/Qex




45.688851

43.685216

47.95086

46.21324

VA*100/AC

54.541786

47.478984

53.739861

50.72341

Indicatori

In-2/n-3

In-1/n-2

In/n-1

VA*100/Qex

0.956146

1.097645

0.963763

VA*100/AC

0.870507

1.131866

0.943869

7.4.2 .Analiza factoriala a valorii adaugate2

Industrie: VA = T*Qex / T * VA / Qex T = fondul de timp

W = productivitatea medie orara

r = rata de integrare

 

N-1

N

T

5307926

4516878

Qex / T =W

43.5

65.23

VA/Qex = r

0.479

0.462


1.1 Ns

1.T 1.2 H

VA = T*Qex / T * VA / Qex 2.W

3.r

DVA = VAn -VAn-1 = 110788944 - 136177836 = 25388892

1. DT = Tn *Wn-1*rn-1 - Tn-1 *Wn-1*rn-1 =(Tn- Tn-1) * Wn-1*rn-1=

= -791048 * 43.5* 0.479 = - 16482671

 

1.1 DNs = Nsn*Hn-1 *Wn-1*rn-1 - Nsn-1*Hn-1 *Wn-1*rn-1

=(Nsn - Nsn-1) Hn-1* Wn-1*rn-1= -16814888

1.2 DH = Nsn*Hn *Wn-1*rn-1 - Nsn*Hn-1 *Wn-1*rn-1

= Nsn*(Hn - Hn-1) *Wn-1*rn-1

= 2766* 6*43.5*0.479 = 345803

DT = DNs + DH = -16814888 +345803 = - 16469085

 

2. DW = Tn *Wn*rn-1 - Tn *Wn-1*rn-1 =Tn *-(Wn-Wn-1) *rn-1

= 4516878 *21.73*0.479 =47014692

3. Dr = Tn *Wn*rn - Tn *Wn*rn-1= Tn*Wn*(rn - rn-1)

= 4516878*65.23*-0.017 = - 5008811

DVA= DT+DW+ Dr = - 16482671+ 47014692 - 5008811= 25523210

Comert: VA = T*CA / T * VA / CA T = fondul de timp

W = productivitatea medie orara

r = rata de integrare

 

N-1

N

T

5307926

4516878

CA/ T =W

38.83

59.43

VA/CA= r

0.537

0.507

1.1 Ns

1.T 1.2 H

VA = T*CA / T * VA / CA 2.W

3.r

DVA = VAn -VAn-1 = 110788944 - 136177836 = 25388892

DT = Tn *Wn-1*rn-1 - Tn-1 *Wn-1*rn-1 =(Tn- Tn-1) * Wn-1*rn-1=

= -791048 * 38.83* 0.537 = - 16494703

1.1.DNs = Nsn*Hn-1 *Wn-1*rn-1 - Nsn-1*Hn-1 *Wn-1*rn-1

= (Nsn - Nsn-1) Hn-1* Wn-1*rn-1= -16827163

1.2.DH = Nsn*Hn *Wn-1*rn-1 - Nsn*Hn-1 *Wn-1*rn-1

= Nsn*(Hn - Hn-1) *Wn-1*rn-1

= 2766* 6*43.5*0.479 = 346054

DT = DNs + DH = -16827163 + 346054 = - 16481109

DW = Tn *Wn*rn-1 - Tn *Wn-1*rn-1 =Tn *-(Wn-Wn-1) *rn-1

= 4516878 *20.06*0.537 =49966607

Dr = Tn *Wn*rn - Tn *Wn*rn-1= Tn*Wn*(rn - rn-1)

= 4516878*59.43*(-0.029 )= - 7784704

DVA= DT+DW+ Dr = (- 16494703) + 49966607 - 7784704 = 25687200

 

 

 

 

 

 

 

 

 

 

 

 

 

7.4.3. Consecintele modificarii VA asupra principalelor categorii de indicatori

1.      Asupra profitului

Profit(P)= VA * R

D VA = VA n Rn-1 - VA n-1 Rn-1 = (136177836 - 110788944)* 0.2531=

= 6425929

R = rentabilitatea (profit la un leu valoare adaugata) = P/ VA

2. Asupra rentabilitatii economice 1.Activ total

2. VA

Rec = Profit / Activ total = VA*R / Activ total 3. R

D VA = VA n * Rn-1 *100/ Activ total n - VA n-1* Rn-1*100 / Activ total n=

= ( VA n- VA n-1) * Rn-1 *100/ Activ total n

= 25388892* 0.2531*100/268434907= 2.41

3. Asupra eficientei At(active totale)

E = VA *100/ At

D VA = VA n*100/Atn - VA n-1*100/Atn

= (VA n- VA n-1)*100/Atn

= 25388892 *100/268434907 = 9.45 lei

 

4. Asupra eficientei muncii

E = Profit(VA *R)/Ns 1. Ns

2. VA

3.R

D VA = VA n*Rn-1 /Nsn - VA n-1*Rn-1 /Nsn

= (VA n- VA n-1) Rn-1/Nsn

= 25388892* 0.2531/2766= 2323 lei

5 . Aupra rentabilitatii capitalurilor

1. K

Rk = Profit(VA*R)*100/ K

2.VA

3.R

D VA = VA n*Rn-1 /Kn - VA n-1*Rn-1 /Kn

= (VA n- VA n-1) Rn-1*100/Kn

= 25388892*0.2531*100/234350886 = 2.74 lei

7.4.4       Analiza factoriala a indicatorilor de eficienta calculati cu ajutorul VA

 

1.      Randamentul activelor imobilizate

1.Ai

h=VA*100/Ai

2. VA

DAi = VAn-1*100 /Ai n - VAn-1*100 /Ai n-1 =

= VAn-1 *100 (1/Ain - 1/Ain-1)

= 110788944*100*(0.00000000509 - 0.00000000581)= - 7.9 lei

D VA = VAn*100 /Ai n - VAn-1*100 /Ai n=

= (VAn - VAn-1)*100/Ain=

= 253888892 * 100 * 1/196280639 = 12.92lei

Dh = VAn*100/Ain - VAn-1*100/Ain-1 =

= 69.4- 64.4 = 5 lei

Dh = DAi + D VA = -7,9 + 12,92 = 5.02lei

 

7.5.Analiza productiei fizice

7.5.1.Analiza gradului de indeplinire al productiei pe total si pe sortimente

Sortimente

Valoarea productiei

q min*p n-1

Structura(g)%

g n-1*Qn

q min*p n

(q *pn-1)

 

plan

realizat

 

plan

realizat

 

 

Aparataj electric de
comutatie de joasa
tensiune

190500000

191077331

190500000

65.5

65

192547157

186975826.7

Aparataj
electrocasnic

12000000

11758605

11758605

4.1

4

12052570.1

11758605

Aparataj pentru
instalatii

40500000

44094769

40500000

13.9

15

40861152.4

39984061

Corpuri iluminat

9500000

10288779

9500000

3.3

3.5

9700849.13

9492619

Piese de schimb

si accesorii auto

32300000



29396513

29396513

11.1

10

32630128.9

29396513

Diverse

6000000

7349128

6000000

2.1

2.5

6173267.63

6000000

TOTAL

290800000

293965125

287655118

100

100

293965125

283607624.7

q min*p n-1=productia anuala recalculata in limita programului de fabricatie

q n-1*p n-1 = productia anului precedent

q *p n-1 = productia recalculata in limita structurii programate a productiei

q min*p n = productia minima in limita productiei recalculate functie de structura programului

Ks = S q min*p n-1 / S q n-1*p n-1= 287655118 / 290800000 = 0.989

Ka = S q min*p n / S q *p n-1 = 283607624 / 293965125 =0.964

Consecintele modificarii volumului productiei fizice asupra principalelor categorii de indicatori economico-financiari

1.      Asupra CA

1.qv

CA = Sqv*p 2.p

Dqv = Sqvn*pn-1 - Sqvn-1*pn-1 = Sqvn*pn/Ip3 -Sqvn-1*pn-1

= CA n/Ip - CA n-1 = 268471363/1.48 - 206157854

= 187742211 - 206157854 = - 8415642

2 . Asupra ratei cheltuielilor fixe

1.qv

R= CF *100/ CA 2.p

3.CF

Dqv = CF n-1*100/ Sqvn*pn-1 - CFn-1*100 / Sqvn-1*pn-1

= 61418109*100/187742211 - 61418109*100/206157854 =

= 32.71 - 29.79 = 2.92lei

3.Asupra cheltuielilor cu amortizarea

1.qv

R= A *100/ CA 2.p

3.A

Dqv = An-1*100/ Sqvn*pn-1 - An-1*100 / Sqvn-1*pn-1

=7077482*100 /187742211 -15790010 *100 /206157854

=3.7 - 8.4 = 4.7 lei

4.Asupra ratei cheltuielilor cu dobanzile

1.qv

R= D*100 / CA 2.p

3.D

Dqv = Dn-1*100/ Sqvn*pn-1 - Dn-1*100 / Sqvn-1*pn-1

= 480457*100 /187742211 -557129*100 /206157854

= 0.25 - 0.27 =- 0.02 lei

5.            Asupra profitului

P = CA - costul CA = Sqv*p - Sqv*c =Sqv*p( 1 - Sqv*c / Sqv*p)

= Sqv*p*P/CA 1.qv

2.p

3. P/CA

( 1 - Sqv*c / Sqv*p) = profit la un leu vanzare = P/CA

Dqv = Sqvn*pn-1* Pn-1/CAn-1 - Sqvn-1*pn-1* Pn-1/CAn-1 =

= Pn-1/CAn-1* CAn / Ipn-1 - Pn-1/CAn-1 *CA n-1 =

= Pn-1/CAn-1(CAn / Ipn-1 - CAn-1 )

= 44605614 / 206157854 (187742211 - 206157854) =0.21 * (- 18415643)

= - 3867285

6.            Asupra eficientei muncii

1.Ns 2.1.q

E = P / Ns 2.P 2.2.p

2.3.P/CA

Dqv = (Sqvn*pn-1* Pn-1/CAn-1 - Sqvn-1*pn-1* Pn-1/CAn-1 ) / Nsn

= - 3867285 / 2766 = - 1398

7.5.3 Consecintele modificarii structurii productiei fizice asupra principalilor indicatori economico-financiari

1 Asupra ratei cheltuielilor totale

1.g

R=( Sqv*c)*100 / Sqv*p 2.p

3.c

Dg = ( Sqvn*cn-1)*100 / (Sqv n*pn-1) - ( Sqvn-1*c n-1)*100 /( Sqv n-1*pn-10

Sqvn*cn-1 = CHn / Ip

Sqv n*pn-1 =CAn/ Ip

Dg = CHn/ CAn - CHn-1/ CAn-1 =234571687 /268471363 - 170605859/206157854

= 0.87 - 0.82 = 0.05

2 .Asupra profitului

1. qv 3.1 g

P = Sqv*p* P/CA 2.p

3.P/CA 3.2 c

3.2p

Dg = Sqvn*pn(1 - ( Sqvn*cn-1) / (Sqvn*pn-1)) -

- Sqvn*pn(1- ( Sqvn-1*cn-1) / (Sqvn-1*pn-1)) =

= CA n(1 - CHn / CAn) - CAn (1-CHn -1/ CAn-1) =

= 268471363 * 0,13 - 268471363*0.18 = - 13423568

2.      Asupra eficientei muncii

1.Ns

E= Profit / Ns

2.P (cu dezvoltarea precedenta)

Dg = CA n(1-CHn / CAn) - CAn (1-CHn -1/ CAn-1) = - 13423568

Ns n 2766

= - 4.85 lei

3.      Asupra rentabilitatii comerciale

 

Rc = P *100/ CA = (CA- Costul CA ) * 100 / CA

= (Sqv*p - Sqv*c)*100 / Sqv*p = 1.g

=( 1 - Sqv*c /Sqv*p ) *100 2.c

3.p

Dg = ( 1 - Sqvn*cn-1 /Sqvn*pn-1) *100 - ( 1 - Sqvn-1*cn-1 /Sqvn-1*pn-1 ) *100

= (1 - CH n / CA n)*100 - (1- CH n-1 / CA n-1) *100=

= 13 - 18 = - 5 lei

5. Asupra rentabilitatii consumurilor

Rc = P *100 / Costul CA = (Sqv*p - Sqv*c)*100 / Sqv*c =

= (Sqv*p /Sqv*c - 1) *100 - (Sqv*p /Sqv*c - 1) *100

= 1.g

2.c

3.p

Dg = (Sqvn*pn-1 /Sqvn*cn-1 - 1) *100 - (Sqvn-1*pn-1 /Sqvn-1*cn-1 - 1) *100

= (CAn / CH n - 1)*100 - (CAn-1 / CH n-1 - 1)*100

= (268471363/234571687 -1)*100 - (206157854 /170605859 - 1)*100

= ( 1.14.-1)*100 - (1.2 - 1 ) * 100 = 14 - 20 = - 6 lei

7.5.4 Analiza factoriala a productiei fizice4

1. Ns

Qex = Ns* Nz * Wz

2. Nz

3. Wz

DQex = Qexn - Qexn-1 = 293965125 - 231046832 = 62918293 lei

DNs = Nsn* Nzn-1 * Wzn-1 - Nsn-1* Nzn-1 * Wzn-1

= (Nsn - Nsn ) * Nzn-1 * Wzn-1 = (- 496) *226 * 313.4 = - 35131584 lei

DNz = Nsn* Nzn * Wzn-1 - Nsn* Nzn-1 * Wzn-1

= Nsn* (Nzn - Nzn )* Wzn-1 = 2766*4*313.4 = 3467457 lei

DWz = Nsn* Nzn * Wzn - Nsn* Nzn * Wzn-1

= Nsn* Nzn *(Wzn - Wzn-1) = 2766 * 230 * (462 - 313.4) = 94536348 lei

DQex = DNs + DNz + DWz = 62872221 lei

7.3.5.     Analiza factoriala a indicatorilor de eficienta calculati cu ajutorul Qex

 

1.      Randamentul activelor imobilizate

1.Ai

h=Qex *100/Ai

2. Qex

DAi = Qex n-1*100 /Ai n - Qex n-1*100 /Ai n-1 =

= Qex n-1 *100 (1/Ain - 1/Ain-1)

= 231046832*100*(0.00000000509 - 0.00000000581)= -16.6 lei

D Qex = Qex n*100 /Ai n - Qex n-1*100 /Ai n=

= (Qex n - Qex n-1)*100/Ain=

= 62918293 * 100 * 1/196280639 = 32.025 lei

Dh = Qex n*100/Ain - Qex n-1*100/Ain-1 =

= 149.988 - 134.238 = 15.17 lei

Dh = DQex + DAi = -16.6 lei - 32.025 lei = 15.42 lei

 

 

2.Durata de rotatie a stocurilor prin Qex

 

1.) Qex

D = S*360/ Qex 2.) S

D Qex = Sn-1 360 / Qex n - Sn-1*360 / Qex n-1

= S n-1 *360/(1/ Qex n - 1/ Qex n-1)

=25935047*360*(-0.00000000093 )= - 8.68 zile

D S = Sn*360 / Qex n - Sn-1*360 / Qex n

= (Sn -Sn-1) * 360 / Qex n =

= 4916409 * 360 / 294672745 = 6 zile

D D = DDn - DDn-1 = Sn*360/ Qex n - Sn-1*360/ Qex n-1=

= 37.69 - 40.41 = -2.7 zile

 

D D = D CA + D S = - 8.68 +6. = - 2.68 zile

 

 



1 Ip(%)=143 in anul N

2 Se considera ca valorile din situatiile financiare sunt comparabile

3 Ip =143%

4 se presupun valorile folosita ca fiind comparabile in cei doi ani analizati












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