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  • Pentru A Realiza Profit Trebuie Sa Avem o CA Mai Mare Decat Pragul de Rentabilitate

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    The document discusses the break-even point in operations (normal variant), which is the level of revenue (CA) at which operating result (EBIT) is zero. It indicates that to make a profit, revenue must be higher than the break-even point. Several scenarios are analyzed with variations in revenue, fixed costs, and variable costs to determine their impact on the break-even point and operating result. Tables show projections for various indicators from 2007 to 2012 under different variants.

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    an_sensk1

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    The document discusses the break-even point in operations (normal variant), which is the level of revenue (CA) at which operating result (EBIT) is zero. It indicates that to make a profit, revenue must be higher than the break-even point. Several scenarios are analyzed with variations in revenue, fixed costs, and variable costs to determine their impact on the break-even point and operating result. Tables show projections for various indicators from 2007 to 2012 under different variants.

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    Attribution Non-Commercial (BY-NC)
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    10 views6 pages

    Pentru A Realiza Profit Trebuie Sa Avem o CA Mai Mare Decat Pragul de Rentabilitate

    Uploaded by

    carla42
    The document discusses the break-even point in operations (normal variant), which is the level of revenue (CA) at which operating result (EBIT) is zero. It indicates that to make a profit, revenue must be higher than the break-even point. Several scenarios are analyzed with variations in revenue, fixed costs, and variable costs to determine their impact on the break-even point and operating result. Tables show projections for various indicators from 2007 to 2012 under different variants.

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    Attribution Non-Commercial (BY-NC)
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    of 6

    Pragul de rentabilitate din exploatare (varianta normala) = CA la care rezultatul exploatarii (EBIT) este zero Pentru a realiza profit

    trebuie sa avem o CA mai mare decat pragul de rentabilitate Indicator Fixa Cifra de afaceri (CA) Cheltuieli variabile (CV) Total cheltuieli din exploatare Rezultatul exploatarii (EBIT) CV / CA (%) Pragul de rentabilitate din exploatare CF /(1-CV/CA) Pozitia fata de pragul de rentabilitate (CA - Prag rentab) / Prag rentab (%) Variabila Cheltuieli fixe (CF) 2007 73,793,801 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! 2008 99,621,632 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!

    Analiza de sensibilitate Se pot face simulari pentru a analiza ce se intampla daca cresc sau scad CA, chelt.fixe sau cele variabile Varianta optimista-1 Cifra de afaceri (CA) Cheltuieli fixe (CF) Cheltuieli variabile (CV) Total cheltuieli din exploatare Rezultatul exploatarii (EBIT) CV / CA (%) Pragul de rentabilitate din exploatare CF /(1-CV/CA) Pozitia fata de pragul de rentabilitate (CA - Prag rentab) / Prag rentab (%) abatere fata de v.normala 15% 2007 84,862,871 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! 2008 114,564,876 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!

    Varianta pesimista-1 Cifra de afaceri (CA) Cheltuieli fixe (CF) Cheltuieli variabile (CV) Total cheltuieli din exploatare Rezultatul exploatarii (EBIT) CV / CA (%) Pragul de rentabilitate din exploatare CF /(1-CV/CA)

    abatere fata de v.normala 10% 5%

    2007 73,793,801 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!

    2008 99,621,632 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!

    Pozitia fata de pragul de rentabilitate (CA - Prag rentab) / Prag rentab (%)

    #VALUE!

    #VALUE!

    Varianta pesimista-2 Cifra de afaceri (CA) Cheltuieli fixe (CF) Cheltuieli variabile (CV) Total cheltuieli din exploatare Rezultatul exploatarii (EBIT) CV / CA (%) Pragul de rentabilitate din exploatare CF /(1-CV/CA) Pozitia fata de pragul de rentabilitate (CA - Prag rentab) / Prag rentab (%)

    abatere fata de v.normala 5% 10% 2%

    2007 77,483,491 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!

    2008 104,602,713 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!

    zultatul exploatarii (EBIT) este zero 300


    Cheltuieli variabile

    2009 129,508,121 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!

    2010 168,360,558 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!

    2011 210,450,697 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!

    2012 263,063,371 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!

    Milioane Euro

    250 200 150 100 50 0


    2007

    Cheltuieli fixe Cifra de afaceri Prag rentabilitate

    2008

    2009

    , chelt.fixe sau cele variabile 2009 148,934,339 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! 2010 193,614,641 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! 2011 242,018,301 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! 2012 302,522,877 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! 0 #VALUE!
    2007 2008 2009 Milioane Euro

    350 300 250 200 150 100 50


    Cheltuieli variabile Cheltuieli fixe Cifra de afaceri Prag rentabilitate

    2009 129,508,121 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!

    2010 168,360,558 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!

    2011 210,450,697 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!

    2012 263,063,371 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!

    Milioane Euro

    300
    Cheltuieli variabile

    250 200 150 100 50

    Cheltuieli fixe Cifra de afaceri Prag rentabilitate

    #VALUE!

    #VALUE!

    #VALUE!

    #VALUE!

    0
    2007 2008 2009

    2009 135,983,527 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!

    2010 176,778,585 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!

    2011 220,973,232 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!

    2012 276,216,540 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!

    Milioane Euro

    300 250 200 150 100 50 0


    2007

    Cheltuieli variabile Cheltuieli fixe Cifra de afaceri Prag rentabilitate

    2008

    2009

    2009

    2010

    2011

    2012

    2009

    2010

    2011

    2012

    2009

    2010

    2011

    2012

    2009

    2010

    2011

    2012

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