3

$1$/,=$&26785,/25'(352'8&

,(

5HGXFHUHDDEVROXW LUHODWLY DFRVWXULORUGHSURGXF LHGHSULQFLSLX

SRDWH IL FRQFHSXW  QXPDL DFROR XQGH H[LVW  UH]HUYH vQ DFHVW VHQV

Teoretic,
e progresul

vQ RULFH vQWUHSULQGHUH H[LVW  DVHPHQHD UH]HUYH GHWHUPLQDWH G

FRQWLQXX DO IDFWRULORU GH SURGXF LH GH DSOLFDUHD vQ SUDFWLF  D UH]XOWDWHORU
FHUFHW ULORU

WLLQ LILFH

3XQHUHD

ORU

vQ

YDORDUH

HVWH

FRQGL LRQDW 

GH

FXQRDWHUHD H[LVWHQ HL DFHVWRUD D GLPHQVLXQLL ORU L GH DF LXQHD IDFWRUXOXL

uman pentru materialL]DUHDP

VXULORUVWDELOLWH

&RQGXFHUHD SULQ FRVWXUL LPSOLF  VWDELOLUHD XQRU FRVWXUL FRQVLGHUDWH

QRUPDOH

FDUH

FRQVWLWXLH

FULWHULXO

SHUPDQHQW

GH

FRPSDUD LH

D

comportamentului diferitelor categorii de cheltuieli.

&H UHSUH]LQW  FRVWXULOH QRUPDOH " (VWH JUHX GH GDW R GHILQL LH VDX R
PRGDOLWDWH GH SUHVWDELOLUH 7HRULD L SUDFWLFD PRQGLDO  FRQVLGHU  FD ILLQG

costuri normale:

standardele de cheltuieli stabilite pe baza tehnologiilor de

IDEULFD LH

FDUH

DVLJXU 

RE LQHUHD

SURGXVHORU

OD

SDUDPHWULL

SURLHFWD L

nivelXO FHO PDL VF

]XW GH FKHOWXLHOL vQUHJLVWUDWH vQ UDPXUD GH

DFWLYLWDWHUHVSHFWLY 

FRVWXULOH FDUH DVLJXU  XQ SURILW QHW DQXDO HFKLYDOHQW GREkQ]LL

DIHUHQWH FDSLWDOXOXL SURSULX Q OHJ WXU  FX DFHDVW  SUREOHP  vQ
OLWHUDWXUD GH VSHFLDOLWDWH VH GDX DQXPLWH P UL

mi, ca de exemplu

12% din capitalul propriu.

,PSRUWDQWHVWHFDvQILHFDUHvQWUHSULQGHUHV H[LVWHXQSURJUDPSODQ
DO FRVWXULORU FDUH V  ILH vQ SHUPDQHQ

 DGDSWDW FRQGL LLORU FRQFUHWH DOH

PRPHQWXOXL

FRQVWLWXLQG

ED]D

GH

UDSRUWDUH SHQWUX

UHDOL] ULOH

ILHF

rei

perioade.
Q

DERUGDUHD

SUREOHPDWLFLL

FRVWXULORU

D

ILHF UHL

FDWHJRULL

GH

FKHOWXLHOL WUHEXLH V  VH SRUQHDVF  GH OD IXQF LLOH SH FDUH DFHVWHD OH DX vQ
EXQD IXQF LRQDUH D ILUPHL 2ULFH VXSUD VDX VXEGLPHQVLRQDUH FUHHD] 
GLVIXQF LRQDOLW

L &D DWDUH D HFRQRPLVL QX vQWRWGHDXQD vQVHDPQ  D QX

FKHOWXL VDX D QX FRQVXPD FHHD FH HVWH IRDUWH VLPSOX FL WUHEXLH SXV 
SUREOHPDLvQ VHQVXOXUP WRUFkW VHSLHUGHGDF QX VHFKHOWXLHOHX

etc.) n plus.
,QWHJUDW  vQ DFWLYLWDWHD SUDFWLF  GH FRQGXFHUH WHPDWLFD

cheltuielilor

GH SURGXF LH HVWH R SUREOHP LQWHUQ  DILHF UHL vQWUHSULQGHUL FDUH WUHEXLH V 
ILH

FLUFXPVFULV 

vQWU

-un

cadru

legislativ

general

viznd

aspecte

RUJDQL]DWRULFH DOH HYLGHQ HL SUHFXP L QLYHOXUL QRUPDWH UHJOHPHQWDWH

pentru unele categorii de

FRQWDELOLW

FKHOWXLHOL

$D

GH

H[HPSOX

SULQ

/HJHD

LL 1U  L +* ;,, SULQ FDUH V

-a aprobat

UHJXODPHQWXO GH DSOLFDUH D OHJLL L SODQXO FRQWDELO JHQHUDO V D SUHY ]XW

clasa 9 Conturi de gestiune.

Asemenea aspecte sunt elemente importante ale conducerii micro
sau macroeconomice prin intermediul prghiilor economico-financiare.
Q FHHD FH SULYHWH DFWLYLWDWHD SUDFWLF  GH DQDOL]  D FKHOWXLHOLORU
DFHDVWDWUHEXLHV ILHSULQH[FHOHQ

intern al firmeLFDUHV
0RGDOLW

RFRPSRQHQW PDMRU DPDQDJHPHQWXOXL

DVLJXUHUHDOL]DUHDXQRUFRVWXULFRPSHWLWLYH

LOH GH UHDOL]DUH L UHVSHFWLY GH RUJDQL]DUH D PXQFLL GH

DQDOL]  D SUREOHPDWLFLL DERUGDWH VXQW GLIHULWH vQ UDSRUW GH VFRS L VXELHFWXO
FDUHRUHDOL]HD] 
&XWRDWHDFHVWHDH[LVW RPHWRGRORJLHGHDQDOL] DFKHOWXLHOLORUFDUH
RIHU  XQ FDGUX JHQHUDO SRVLELO GH DGRSWDW GH F WUH XWLOL]DWRUL 3ULQFLSDOHOH
DVSHFWHFDUHVHDERUGHD] vQFRQWLQXDUHVXQW

3.1 Analiza cheltuielilor aferente veniturilor ntreprinderii

5HDOL]DUHD XQXL YHQLW L UHVSHFWLY SURILW LPSOLF  HIHFWXDUHD GH
FKHOWXLHOL Q FRQWDELOLWDWHD ILQDQFLDU  FKHOWXLHOLOH VH vQUHJLVWUHD]  SH IHOXUL
GHFKHOWXLHOLGXS QDWXUDORULVHJUXSHD] vQ

a) cheltuieli de exploatare care cuprind categoriile de consumuri privind

realizarea RELHFWXOXL GH DFWLYLWDWH L FHOH DIHUHQWH DFHVWRUD ([HPSOX
provizioanele pentru diverse cheltuieli);
b) cheltuieli financiare  FDUH LQFOXG SLHUGHULOH GH FUHDQ H OHJDWH

GH SDUWLFLSD LL GLQ YkQ]DUHD WLWOXULORU GH SODVDPHQW GREkQ]L HWF YL]HD] 

activiWDWHDILQDQFLDU

vQDIDUDH[SORDW ULL

F FKHOWXLHOL H[FHS LRQDOH

FDUH QX VXQW OHJDWH GH DFWLYLWDWHD FXUHQW 

QRUPDO VHUHIHU ODGHVS JXELULDPHQ]LSHQDOL] ULGRQD LLVXEYHQ LLHWF

(YLGHQ D DFHVWRU FKHOWXLHOL VH UHDOL]HD]  FX DMXWRUXO FRQWXULOR

grupa 6  FRQWXUL GH FKHOWXLHOL FDUH VH GH]YROW

r din

 SH DQDOLWLFH GH JUDGXO ,,,

L,9
9HQLWXULOH vQWUHSULQGHULL UHSUH]LQW  VXPHOH vQFDVDWH VDX GH vQFDVDW vQ
FXUVXOH[HUFL LXOXLLVHJUXSHD] vQ

a) venituri din exploatare n care se includ venituriOHUHDOL]DWHGLQ RSHUD LLOH

FDUH IRUPHD]  RELHFWXO GH DFWLYLWDWH OD FDUH VH DGDXJ  YHQLWXULOH GLQ
SURGXF LHVWRFDW LLPRELOL]DW SUHFXPLDOWHYHQLWXULOHJDWHGHH[SORDWDUH
E YHQLWXUL ILQDQFLDUH vQ FDUH VH LQFOXG YHQLWXULOH GLQ SDUWLFLSD LL GLQ DOW

LPRELOL] ULGLQWLWOXULGHSODVDPHQWHWF
FYHQLWXULH[FHS LRQDOHGHVS JXELULSHQDOLW

LvQFDVDWHHWF

(YLGHQ D YHQLWXULORU VH UHDOL]HD]  FX DMXWRUXO FRQWXULORU GLQ FODVD

7 Conturi de venituri.
Q JHQHUDO VH SRDWH IDFH R FRUHOD LH vQWUH YHQLWXUL L FKHOWXLHOL vQ
VHQVXO F  UHDOL]DUHD XQXL YHQLW SUHVXSXQH HIHFWXDUHD XQHL FKHOWXLHOL VDX
LQYHUV 'DU VXQW L H[FHS LL $D GH H[HPSOX FKHOWXLHOLOH ILQDQFLDUH GH
UHJXO QXJHQHUHD] YHQLWXULLDUUHDOL]DUHDDFHVWRUDQXSUHVXSXQHFKHOWXLHOL
$FHOHDLUHJXOLOHDXLXQHOHFKHOWXLHOLLYHQLWXULH[FHS LRQDOH
$QDOL]D FKHOWXLHOLORU DIHUHQWH YHQLWXULORU YL]HD]  HYROX LD ORU L
IDFWRULLFDUHRGHWHUPLQ vQYHGHUHDLGHQWLILF ULLSRVLELOLW
vQ VFRSXO VSRULULL UHQWDELOLW

LORUGHGLPLQXDUH

L ,QWHJUDW  vQ DFWLYLWDWHD SUDFWLF  GH JHVWLXQH

DFHDVW  DQDOL]  UHSUH]LQW  R SULP  HWDS  GH LQIRUPDUH DVXSUD GLQDPLFLL

FKHOWXLHOLORU Q DFHVW VFRS VH XWLOL]HD]  LQGLFDWRUXO &KHOWXLHOL OD  OHL
YHQLWXUL & FDUH VH GHWHUPLQ  FD UDSRUW vQWUH FKHOWXLHOLOH WRWDOH 

venituri (Vi)
n

C=

chi
i =1
n

Vi

1000

sau

C=

g i ci
100

i =1

n care:
gi UHSUH]LQW VWUXFWXUDYHQLWXULORUSHFDWHJRULL
ci = cheltuieli la 1000 lei venituri pe categorii de venituri.

chi L

'H DLFL UH]XOW  F  ID

 GH R ED]  GH UHIHULQ

cheltuieliORUODOHLYHQLWXULVHGDWRUHD]

 PRGLILFDUHD QLYHOXOXL

LQIOXHQ HLVWUXFWXULLYHQLWXULORU

LDQLYHOXOXLFKHOWXLHOLORUODOHLSHFDWHJRULLGHYHQLWXUL
3HQWUX VHSDUDUHD FHORU GRX  LQIOXHQ H HVWH QHFHVDU  UHFDOFXODUHD
FKHOWXLHOLORUODOHLvQIXQF LHGHVWUXFWXUDQLYHOXOXLFRPSDUDWLDUDWHORU
SHFDWHJRULLGHYHQLWXULGLQED]DGHUHIHULQ

3HQWUXH[HPSOLILFDUHVHIRORVHVFXUP WRDUHOHGDWH7DEHOXOGDWH

H[WUDVHGLQFRQWXOGHSURILWLSLHUGHUHOD6&;6$

Tabelul 3.1
(mil. lei)
Perioada

Nr.
crt.
1.
2.
3.
4.
5.
6.
7.

6SHFLILFD LH

Cheltuieli de exploatare
Cheltuieli financiare
&KHOWXLHOLH[FHS LRQDOH

TOTAL cheltuieli
Venituri din exploatare
Venituri financiare
9HQLWXULH[FHS LRQDOH

TOTAL venituri
Cheltuieli la 1000 lei venituri (lei)
a) de exploatare
b) financiare
FH[FHS LRQDOH

TOTAL
1RW
R

3UHY ]XW

Pn-1
3000
250
150
3400
3680 (92)
160 (4)
160 (4)
4000

P0
3500
300
170
3970
4218 (90)
328 (7)
141 (3)
4687

Realizat
P1
3800
280
180
4260
4630 (94)
196 (4)
99 (2)
4925

815,22
1562,50
937,50
850,00

829,72
914,63
1205,67
847,00

820,73
1428,56
1818,18
864,97

FLIUHOHGLQSDUDQWH] UHSUH]LQW VWUXFWXUDYHQLWXULORU

Q FD]XO GDW UH]XOW  F  ID

SUHYHGH

3HULRDGDFXUHQW

SUHFHGHQW

VSRULUH

D

 GH UHDOL] ULOH SHULRDGHL SUHFHGHQWH VH

HILFLHQ HL

(respectiv, o diminuare a nivelului

cheltuielilor), nregistrndu-VH vQ IDSW R VLWXD LH LQYHUV  6XE DVSHFW
metodologic, o asWIHOGHVWDUHVHH[SOLF DVWIH
0RGLILFDUHID

GHFULWHULXOGHFRPSDUD LH

P0 Pn-1
847 850 = -3,0 lei

P1 P0
864,97 847 = + 17,97 lei

,QIOXHQ DVWUXFWXULLYHQLWXULORU

0,90 815,22 = 733,70

0,07 1562,50 = 109,38
28,12
0,03 937,50 =
871,2
871,2 850 = +21,20 lei;

0,94 829,77 = 779,98

0,04 914,63 = 36,59
24,11
0,02 1205,57 =
840,68
840,68 847 = - 6,32 lei

3,QIOXHQ DQLYHOXOXLFKHOWXLHOLORUODOHLYHQLWXULSHFDWHJRULLGH
venituri
847 871,20 =

24,20
3,0 lei

864,97 840,68 =

+ 24,29
+ 17,97 lei

$FHVWHGDWHDWHVW IDSWXOF V DDYXWvQYHGHUHDPSOLILFDUHDHILFLHQ HL

cheltuielilor pe seama reducerii cheltuielilor pe categorii de venituri, care a

vQUHJLVWUDW vQV  R HYROX LH LQYHUV  Q FHHD FH SULYHWH VWUXFWXUD YHQLWXULORU
FD IDFWRU GH LQIOXHQ

 GH SULQFLSLX WUHEXLH FRQVLGHUDW FD XQ IDFWRU GH

H[SOLFDUHDUH]XOWDWXOXLILLQGRUH]XOWDQW DGLQDPLFLLYHQLWXULORU$FH

asta nu
exclude posibilitatea folosirii acestui factor ca mijloc de realizare a unui
RELHFWLYGDF H[LVW FRQGL LLIDYRUL]DQWH
QDFWLYLWDWHDSUDFWLF WUHEXLHDYXWHvQYHGHUH

OXDUHD vQ FRQVLGHUDUH D LQIOD LHL FHHD FH SUHVXSXQH FRUHFWDUHD

bazei de compDUD LH FX XQ FRHILFLHQW FDUH V

 UHIOHFWH FRUHOD LD

GLQWUH FUHWHUHD SUH XULORU WXWXURU FDWHJRULLORU GH UHVXUVH FX FDUH
VH DSURYL]LRQHD]  vQWUHSULQGHUHD ,FKL L GLQDPLFD SUH XULORU SH
VHDPDF URUDVHIRUPHD] YHQLWXULOH,vi

).

'DF ,FKL

L,vi

= 1DWXQFLED]DGHFRPSDUD LHYDIL

110
847
= 887,3 lei.
105

(VWH HYLGHQW F  ID

 GH DFHDVW  ED]  GH UDSRUWDUH UH]XOWDWXO RE LQXW

HVWHIDYRUDELOGDUHOWUHEXLHLQWHUSUHWDWvQVHQVXOF V DUILRE LQXWGDF QXDU

ILLQWHUYHQLWPRGLILF

ULOHGHSUH XULindependente de ntreprindere.

H[SOLFDUHD SH ILHFDUH FDWHJRULH GH YHQLWXUL D HYROX LHL HILFLHQ HL
vQ IXQF LH GH IDFWRULL VSHFLILFL FDUH R LQIOXHQ HD]  PDL DOHV vQ
VLWXD LL FD FHD GLQ H[HPSOXO GDW vQ FDUH FKHOWXLHOLOH ILQDQFLDUH L
FHOHH[FHS LRQDOHGHS

esFVXEVWDQ LDOYHQLWXULOH

0RGDOLW

LOHGHDQDOL] YRUILSUH]HQWDWHSHSDUFXUV

Modificarea nivelului cheltuielilor totale la 1000 lei venituri se

UHIOHFW vQP ULPHDUH]XOWDWXOXLH[HUFL LXOXLvQDLQWHGHLPSR]LWDUH
(IHFWXOVHGHWHUPLQ FXDMXWRUXOUHOD LHL

4925
vi
(C1 C 0 )
= (864,57 847 )
= 88,5 mil. lei
1000
1000

FHHDFHvQVHDPQ RGLPLQXDUHDUH]XOWDWXOXLID

GHFHOSUHY ]XWSULQEXJHWXO

GHYHQLWXULLFKHOWXLHOL(YLGHQWRDVHPHQHDLQIOXHQ

QHIDYRUDELO SRDWHIL

FRPSHQVDW  SULQ PDVD YHQLWXOXL FDUH FRQVWLWXLH R DOWHUQDWLY  SHQWU

u un

anumit orizont.
3.2 Analiza cheltuielilor de exploatare
&KHOWXLHOLOH GH H[SORDWDUH GH LQ SRQGHUHD FHD PDL PDUH HOH ILLQG vQ
OHJ WXU  GLUHFW  FX RELHFWXO GH DFWLYLWDWH DO vQWUHSULQGHULL FRQVWLWXLQG DVWIHO
GRPHQLXOSULQFLSDOvQFDUHVHSRWLQL LDLUHDOL]DFHOHPDLLPSRUWDQWHP VXUL
GHVSRULUHDHILFLHQ HLHFRQRPLFH

Cheltuielile de exploatare cuprind, potrivit prevederilor art. 96 din

5HJXODPHQWXOGHDSOLFDUHD/HJLLFRQWDELOLW

LLXUP WRDUHOHHOHPHQWH

cheltuieli privind consumurile de materii prime, materiale,

FRPEXVWLELOHQHUJLHLHOHPHQWHDVLPLODWH

FKHOWXLHOLOH FX OXFU ULOH L VHUYLFLLOH SUHVWDWH GH WHU L FKLULL
ORFD LLGHJHVWLXQHDOWHFKHOWXLHOL

FKHOWXLHOL

FX

LPSR]LWHOH

L

WD[HOH

VXSRUWDWH

GH

XQLWDWHD

SDWULPRQLDO 

cheltuieli cu personalul;
alte cheltuieli de exploatare.

Q DQDOL]D FKHOWXLHOLORU GH H[SORDWDUH VH IRORVHWH QLYHOXO ORU OD

1000 lei venituri din exploatare, ca parte a ntregului folosit anterior,

XUP ULQGX-VH GLQDPLFD L PRGLILF ULOH LQWHUYHQLWH vQ VWUXFWXUD FKHOWXLHOilor.
Acest lucru este important att pentru formarea imaginii asupra modului n
care s-D UHDOL]DW SURJUDPXO VWDELOLW L vQ VSHFLDO SHQWUX LGHQWLILFDUHD
FDWHJRULLORU GH FKHOWXLHOL FDUH QHFHVLW  R DWHQ LH GHRVHELW  GLQ SDUWHD

factorilor de decizie.
ntruckW GLQDPLFD

HILFLHQ HL

FKHOWXLHOLORU

GH

H[SORDWDUH

HVWH

FXQRVFXW  GLQ SDUDJUDIXO DQWHULRU VH YD SUH]HQWD DQDOL]D VWUXFWXUDO  vQ
IXQF LH GH QDWXUD FKHOWXLHOLORU DIHUHQWH SURGXF LHL WRWDOH D H[HUFL LXOXL
ILQDQFLDULQFOXVLYFRVWXOP UIXULORUYkQGXWHvQFRUHOD LHFXYDORDUHDORU

Q DFHVW VFRS SH ED]D GDWHORU GLQFRQWXO GH SURILW L SLHUGHUH LDOWH
VXUVHVHvQWRFPHWHWDEHOXOXUP WRUWDEHOXO

):
Tabelul 3.2

Nr.
crt.

6SHFLILFD LH

Cheltuieli la 1000 lei venituri din

exploatare (lei
Perioada
SUHFHGHQW

&RVWXOP UIXULORUYkQGXWH

(ct. 607)
2

0DWHULL SULPH L PDWHULDOH

consumabile (ct. 600 + 601)

3
4

&RPEXVWLELOLHQHUJLHLDS

(ct. 605)
Alte cheltuieli
(ct. 602, 603, 604, 606,
608)

3UHY

]XW

0RGLILF UL

Realizat

col. 4

col. 2

col. 4

col. 3

427,49

449,889

444,55

+17,15

-5,32

86,82

86,54

85,37

-1,45

-1,17

28,86

28,63

27,58

-1,28

-1,05

11,07

8,30

12,48

+1,41

+4,18

8,09

8,80

11,90

+3,81

+3,10

178,76

181,20

165,40

-13,36

-15,80

55,41

43,15

51,22

-4,19

+8,07

1,10

1,23

+0,13

+1,23

17,62

23,23

21,00

+3,38

-2,23

815,22

829,72

820,73

+5,60

-8,99

/XFU UL L VHUYLFLL H[HFXWDWH

GHWHU LFWOD

ct. 621 la 628)

6
7
8

,PSR]LWH WD[H L Y UV PLQWH

asimilate (ct. 631 + 635)

Salarii personal (ct. 641)
$VLJXU UL

L

SURWHF LH

VRFLDO FW

9
10

Alte cheltuieli de exploatare

(ct. 654 + 658)
$PRUWL] ULLSURYL]LRDQH

(ct. 681)
TOTAL

'LQGDWHOHDVWIHOVWUXFWXUDWHUH]XOW F ID

GHSUHYHGHUHDGHFUHWHUH

a cheltuielilor de exploatare la 1000 lei venituri, s-a realizat o reducere pe

WRWDO L FDWHJRULL GH FKHOWXLHOL ([FHS LH IDF XQHOH FKHOWXLHOL GDU QX DX
SRQGHULvQVHPQDWHDOWHFKHOWXLHOLGHH[SORDWDUHDVLJXU ULLSURWHF LHVRFLDO 

etc.).
ntr-R DVHPHQHD VLWXD LH vQ DFWLYLWDWHD SUDFWLF  GLQ SXQFW GH YHGHUH
metodologic, estH QHFHVDU V  VH DQDOL]H]H ILHFDUH FKHOWXLDO  LQGLIHUHQW GH
HYROX LDHLvQVFRSXOLGHQWLILF ULLSRVLELOLW

LORUGHUHGXFHUHPHWRGRORJLDYD

ILSUH]HQWDW vQDOWHSDUDJUDIH
$QDOL]D HILFLHQ HL FKHOWXLHOLORU GH H[SORDWDUH SRDWH IL HIHFWXDW  vQ

raport de fRUPDUHDYHQLWXULORULQLYHOXOFKHOWXLHOLORUSHFDWHJRULLGHYHQLWXUL

QDFHVWVFRSGDWHOHQHFHVDUHVHSUH]LQW DVWIHO

Tabelul 3.3
(mil. lei)
Nr.
crt.
1

Indicatori
3URGXF LHLYkQGXWH

3
4
5
6
7
8
9

3URGXF LHLVWRFDWH

3386 (92)

4007 (95)

184 (5)
110 (3)
3000
2706
184
110

42 (1)
169 (4)
3500
3289
42
169

Realizat
4630
4375
(94,5)
162 (3,5)
93 (2)
3800
3545
162
93

815,22

829,72

820,73

799,17
1000

820,81
1000

810,29
1000

Cheltuieli din exploatare, din care aferente:

3URGXF LHi vndute
3URGXF LHLVWRFDWH
3URGXF LHLLPRELOL]DWH

Cheltuieli de exploatare la 1000 lei

venituri (lei) din care aferente:
3URGXF LHLYkQGXWH
$IHUHQWHSURGXF LHLVWRFDWHLLPRELOL]DWH

:

]XW

4218

3URGXF LHLLPRELOL]DWH

1RW

3HULRDGDFXUHQW
3UHY

3680

Venituri din exploatare, din care aferente:

10
11

Perioada
SUHFHGHQW

&LIUHOH GLQ SDUDQWH]  UHSUH]LQW  VWUXFWXUD YHQLWXULORU vQ

procente.
Q DQDOL]D FKHOWXLHOLORU GH H[SORDWDUH  vQ IXQF LH GH FULWHULXO DPLQWLW
WUHEXLH V  VH LQ  VHDPD GH PRGXO GH IRUPDUH D YHQLWXULORU GLQ SURGXF LD
VWRFDW  LLPRELOL]DW  UHVSHFWLYHYDOXDUHDvQFRVWXULFHHDFH FRQGXFH OD XQ
QLYHO DO FKHOWXLHOLORU OD  OHL QFRQVHFLQ

 RFUHWHUH D SRQGHULL DFHVWRU

GRX HOHPHQWHDUHFDHIHFWGLPLQXDUHDHILFLHQ HLFKHOWXLHOLORUGHH[SORDWDUH

Din puncW

GH YHGHUH PHWRGRORJLF SHQWUX D GHOLPLWD LQIOXHQ D

VWUXFWXULL YHQLWXULORU GH FHD D QLYHOXOXL FKHOWXLHOLORU DIHUHQWH SURGXF LHL

YkQGXWH VH SURFHGHD]  FD vQ FD]XO SUHFHGHQW UHVSHFWLY VHIDFH UHFDOFXODUHD

cheltuielilor la 1000 lei venituri de exploatare.

1. Modificarea cheltuielilor la 1000 lei venituri din exploatare (lei),
P0 Pn-1
829,72 815,22 = 14,50 lei

P1 P0
820,73 829,72 = -8,99 lei

,QIOXHQ DVWUXFWXULLYHQLWXULORUGLQH[SORDWDUH

0,95 799,17 = 759,21

50,0
0,05 1000
809,21
809,21 815,22 = -6,01 lei

0,945 820,81 = 775,67

55,0
0,055 1000
830,67
830,67 829,72 = +0,95 lei

 ,QIOXHQ D FKHOWXLHOLORU OD  OHL YHQLWXUL DIHUHQWH SURGXF LHL

vndute
829,72 809,21 = +20,51

820,73 830,67 = -9,94

$QDOL]DGDWHORUHYLGHQ LD] IDSWXOF VWUXFWXUDYHQLWXULORUFRUHFWHD] 

vQ PLQXV VDX SOXV LQIOXHQ D H[HUFLWDW  GH QLYHOXO FKHOWXLHOLORU DIHUHQWH
SURGXF LHL YkQGXWH FDUH FRQVWLWXLH HOHPHQWXO SULQFLSDO DO FKHOWXLHOLORU GH

exploatare.
Q FHHD FH SULYHWHHYROX LD SURGXF LHL VWRFDWH L LPRELOL]DWH WUHEXLH
V  VH IDF  GLVWLQF LH vQWUH YROXPXO IL]LF L FRVWXO DIHUHQW vQWUXFkW DFHVWHD DX
VHPQLILFD LH

FDX]H

L

HIHFWH

GLIHULWH

$VWIHO

FUHWHUHD

VDX

VF GHUHD

SURGXF LHL VWRFDWH L UHVSHFWLY LPRELOL]DWH FRPSDUDWLY FX UHDOL] ULOH

perioadHL DQWHULRDUH VDX FX SUHYHGHULOH SRDWH IL GHWHUPLQDW

 GH IDFWRUL

FRQMXQFWXUDOL DL SLH HL VDX GH DOW  QDWXU  VDX RS LXQH D FRQGXFHULL SHQWUX

realizarea unor obiective viitoare. Modificarea costurilor aferente este

GHWHUPLQDW  GH IDFWRUL VSHFLILFL UHIOHFWkndu-VH FRUHVSXQ] WRU vQ UH]XOWDWXO
H[HUFL LXOXL $VHPHQHD DVSHFWH SRW IL VROX LRQDWH SULQ FRUHODUHD GDWHORU GLQ
FRQWDELOLWDWHD JHQHUDO  ILQDQFLDU  FX FHOH GLQ FRQWDELOLWDWHD GH JHVWLXQH
DQDOLWLF 

$QDOL]DFKHOWXLHOLORUODOHLFLIU GHDIDFH

ri

3RWULYLWUHJOHPHQW ULORUvQYLJRDUHFLIUDGHDIDFHULVHFDOFXOHD] SULQ

vQVXPDUHD YHQLWXULORU UH]XOWDWH GLQ OLYU ULOH GH EXQXUL H[HFXWDUHD GH OXFU UL
LSUHVW ULOHGHVHUYLFLLLDOWHYHQLWXULGLQH[SORDWDUHPDLSX LQUDEDWXULOHL
UHPL]HOH L DOWH UHGXFHUL DFRUGDWHFOLHQ LORU $UWLFROXO  GLQ 5HJXODPHQWXO
GHDSOLFDUHD/HJLLFRQWDELOLW

LL

&D SULQFLSDO  SDUWH FRPSRQHQW  D FKHOWXLHOLORU OD  OHL YHQLWXUL

GLQ H[SORDWDUH FKHOWXLHOLOH OD  OHL FLIU  GH DIDFHUL & SRW IL H[SULPDWH

cu ajutorul modelului:
C=

qc
1000
qp

n care:
T

FDQWLWDWHDYkQGXW

c = costul produselor
S

SUH XOPHGLXGHYkQ]DUHH[FOXVLY79$

5HOD LDGHPDLVXVSRDWHILVFULV LDVWIHO

C = g

c
1000
p

n care:
J

VWUXFWXUDSURGXF LHLYkQGXWHVWDELOLW YDORULF

qp

qp

c
1000 = nivelul cheltuielilor la 1000 lei pe produse
p
'H DLFL UH]XOW  F  IDFWRULL FDUH LQIOXHQ HD]  FKHOWXLHOLOH OD  OHL
FLIU  GH DIDFHUL VXQW VWUXFWXUD SURGXF LHL SUH XO PHGLX GH YkQ]DUH L

costul

produselor.
([HPSOLILFDUHD PHWRGRORJLHL GH DQDOL]  QHFHVLW  XUP WRDUHOH GDWH

(tabelul 3.4):
Tabelul 3.4
(mil. lei)
Nr.
crt.
1

Cifra de afaceri

Cheltuieli aferente cifrei de afaceri

3
4
5

Indicatori

( qp)

&LIUDGHDIDFHULUHFDOFXODW 

Cheltuieli

( q1c 0 )

aferente

( qc)
( q1p 0 )

cifrei

de

afaceri

recalculate

&KHOWXLHOLODOHLFLIU GHDIDFHULOHL

3UHY ]XW

Realizat

4007

4375

3289

3546

4500

3672

820,81

810,51

ReducereD vQ FD]XO GDW DO QLYHOXOXL FKHOWXLHOLORU OD  OHL FLIU
de afaceri de 10,30 lei (810,51 VHH[SOLF SULQLQIOXHQ D

D6WUXFWXULLSURGXF LHLYkQGXWH

q 1c 0
q0p0
1000
1000 sau C C 0
q 1p 0
q0p0
3672
3289
1000
1000 = 816 820,81 = 4,81 lei
4500
4007
Interpretat metodologic, acest rezultat FX VHPQLILFD LH HFRQRPLF

SR]LWLY  GH UHGXFHUH D FKHOWXLHOLORU OD  OHL HVWH XUPDUHD PRGLILF ULL
VWUXFWXULL SURGXF LHL YkQGXWH vQ VHQVXO FUHWHULL SRQGHULL SURGXVHORU FX R
UHQWDELOLWDWH SUHY ]XW  PDL PDUH $D GXS  FXP V

-a mai precizat, structura

proGXF LHL

FD

YkQGXWH

SRDWH

IL

FRQVLGHUDW 

DWkW

IDFWRU

GH

H[SOLFDUH

D UH]XOWDWXOXL FkW L GH UHDOL]DUH D XQXL RELHFWLY SUHY ]XW Q FRQVHFLQ

 vQ

DFWLYLWDWHD SUDFWLF  HVWH DEVROXW QHFHVDU V  VH SUHFL]H]H FRQGL LLOH vQ FDUH

s-DX

SURGXV PRGLILF ULOH vQ VWUXFWXUD SURGXF LHL YkQGXWH DYkQGX

-se n

YHGHUHHIHFWHOHPXOWLSOHGLUHFWHLLQGLUHFWHSHFDUHOHGHWHUPLQ 
E3UH XULORUPHGLLGHYkQ]DUH

q1c0 1000 qc0 1000

q1p1
q1p0

sau C C0

3672
3672
100
1000 = 839,31 816,00 = +23,31 lei
4375
4500

6F GHUHD ID

 GH QLYHOXO SUHY ]XW D SUH XULORU PHGLL GH YkQ]DUH D

FRQGXVODRFUHWHUHDQLYHOXOXLFKHOWXLHOLORUODOHLFLIU GHDIDFHULFHHD
FH vQVHDPQ  vQ XOWLP  LQVWDQ

 VF GHUHD SURILWXOXL &D DWDUHDGRSWDUHD XQRU

GHFL]LL UHIHULWRDUH OD SROLWLFD GH SUH XUL WUHEXLH V  VH ED]H]H SH DQDOL]D

tuturor cauzelor care DX GHWHUPLQDW PLFDUHD vQ H[HPSOXO GDW D SUH XULORU
de vnzare.
Q JHQHUDO VH SRDWH VSXQH F  PRGLILFDUHD SUH XULORU GH YkQ]DUH HVWH
GHWHUPLQDW  GH VFKLPEDUHD UDSRUWXOXL FHUHUH RIHUW  /D QLYHOXO ILHF UXL
SURGXF WRU L UHVSHFWLY RIHUWDQW GH SURGXVH

pot fi identificate unele cauze

FXP DU IL FDOLWDWHD SURGXVHORU LQFOXVLY SURGXVH GLIHUHQ LDWH SH FDOLW

L

PDUFD GH IDEULF  SURGXF LH VDX FRPHU  VFKLPEDUHD GHVWLQD LHL SURGXVXOXL
LQWHUYHQ LD VWDWXOXL vQ FD]XO XQRU SURGXVH GH LPSRUWDQ

 QD LRQDO  VDX

VWUDWHJLF DFRUGDUHDGHERQLILFD LLVDXUHPL]HHWF

Cunoscndu-se cauzele care au condus lD PRGLILFDUHD SUH XULORU

(3 VH SRDWH VWDELOL HIHFWXODVXSUD QLYHOXOXLFKHOWXLHOLORU OD  OHL FLIU 
GHDIDFHULSHED]DUHOD LHL

q 1c 0
q 1c 0
1000
1000
q1p1 ( P)
q1 p 0
PrHVXSXQkQG vQ H[HPSOXO GDW F  vQWUHSULQGHUHD
GLIHUHQ LDWH SH FDOLW

IDEULF  SURGXVH

L L F  vQ SHULRDGD DQDOL]DW  SHQWUX VWLPXODUHD

vQ]

ULORU D DFRUGDW ERQLILFD LL vQ VXP  WRWDO  GH

FDOLW

LLDVXSUDFKHOWXLHOLORUODOHLVHGHWHUPLQ DVWIHO

 PLO OHL LQIOXHQ D

3672
1000 816 = 814,91 816 = 1,09 lei
4375 + 131

'HFL HIHFWXO FDOLW

LL vPEXQ W

LUHD DFHVWHLD FRQGXFH OD FUHWHUHD

SUH XOXL GH YkQ]DUH L LPSOLFLW OD VSRULUHD HILFLHQ HL FX  OHL OD  OHL
FLIU  GH DIDFHUL vQ WLPS FH DFRUGDUHD ERQLILFD LLORU V

-a materializat ntr-o

diminuare a acesteia cu 24,40 lei (23,31 + 1,09).

c) Costurilor pe produse
q1c 0
q1c1
1000
1000 sau C1 C
q 1p1
q 1 p1
3546
3672
1000
1000 = 810,51 839,31 = 28,80 lei
4375
4375
5HGXFHUHD FRVWXULORU SH SURGXVH D GHWHUPLQDW VSRULUHD HILFLHQ HL
FKHOWXLHOLORUODOHLFLIU GHDIDFHUL

DLQSXQFWGHYHGHUHPHWRGRORJLFSHQWUXRHGLILFDUHFRPSOHW

DVXSUD

VLWXD LHLHVWHQHFHVDU DQDOL]DHOHPHQWHORUGHFKHOWXLHOLLDFDX]HORUFDUHDX

GHWHUPLQDW PRGLILFDUHD DFHVWRUD (VWH FXQRVFXW IDSWXO F  SUH XO WXWXURU

categoriilor de resurse este o compoQHQW

PRGLILFD LQGHSHQGHQW GH DFWLYLWDWHD XQLW

 D FKHOWXLHOLORU FDUH VH SRDWH

LORU

sau vQ DFHVWH FRQGL LL VH

LPSXQH R VHSDUDUH D DFHVWHL LQIOXHQ H GH FRQWULEX LD SURSULH OD UH]XOWDWXO
RE LQXW

Metodologic, aceasta presupune:

determinarea soldului modiILF ULORU GH FKHOWXLHOL LQGHSHQGHQWH
de activitatea ntreprinderii (FK 6  SUHVXSXQHP vQ H[HPSOXO
dat +22 mil. lei;

VWDELOLUHDQLYHOXOXLODOHLFLIU GHDIDFHUL

ch
+ 22
1000 =
1000 = +5,03 lei
4375
q 1p1

FRUHFWDUHD

LQIOXHQ HL

FRVWXULORU

SH

SURGXVH

FX

HIHFWXO

modifiF ULORUGHFKHOWXLHOLLQGHSHQGHQWHGHXQLWDWH
-28,80 (+5,03) = -33,83 lei
,QIRUPD LLOH RE LQXWH vQ XUPD DFHVWHL PRGDOLW

L GH DQDOL]  SRW IL

YDORULILFDWH vQ VLWXD LL PXOWLSOH GLQ FDUH QX VH H[FOXG VWXGLLOH GH IH]DELOLWDWH
LGHHYDOXDUHvQFDUHSDUWHDGHGLDJQRVWLFDUHRLPSRUWDQ

GHRVHELW 

'DW  ILLQG SR]L LD FKHOWXLHOLORU WRWDOH VDX DIHUHQWH FLIUHL GH DIDFHUL
vQ VLVWHPXO LQGLFDWRULORU GH DQDOL]  HFRQRPLFR ILQDQFLDU  VH UHFRPDQG 

FXDQWLILFDUHD HIHFWHORU PRGLILF ULL QLYHOXOXL OD  OHL $VWIHO

principalii

LQGLFDWRUL VLQWHWLFL vQ FDUH VH UHJ VHWH LQIOXHQ D PRGLILF ULL FKHOWXLHOLORU OD
OHLFLIU GHDIDFHULVXQW

a) Suma profitului nainte de impozitare

q p
(C1 C 0 ) 1 1
1000
1RW : Rezultatul poate fi detaliat pe factori potrivit metodologiei
prezentate;

E(ILFLHQ DDFWLYHORUGHH[SORDWDUH$H

(C1 C 0 ) q1p1
Ae1
F(ILFLHQ DXWLOL] ULLDFWLYHORUIL[HYDORDUHDPHGLHDQXDO 

Mf)

(C1 C 0 ) q1p1
Mf1
G (ILFLHQ D XWLOL] ULL FDSLWDOXULORU FDUH

pot fi proprii, totale, sociale

K);
(C1 C 0 ) q1p1
K1
G(ILFLHQ DXWLOL] ULLIRU HLGHPXQF SULQSURILWXOPHGLXSHVDODULDW

(C1 C 0 )

q 1 p1
1000

N1

unde:
N1  QXP

UXOPHGLXGHVDODULD L

(ILFLHQ D FKHOWXLHOLORU DIHUHQWH FLIUHL GH DIDFHUL HVWH GH

fapt o

UHIOHFWDUH D UH]XOWDWHORU FDUH VH RE LQ vQ VWDGLXO SURGXF LHL Q FRQVHFLQ



DQDOL]D SRDWH IL GHSODVDW  vQ DFHVW VHJPHQW DO FLUFXOD LHL FDSLWDOXOXL

folosindu-VH LQGLFDWRUXO FKHOWXLHOL OD  OHL SURGXF LH PDUI  IDEULFDW 
Aceasta presupune ca, vQ FRQWDELOLWDWHD GH JHVWLXQH V  VH VWDELOHDVF 
UH]XOWDWXO SRWHQ LDO DO H[SORDW ULL IRORVLQGX-VH FRQWXUL L UH]XOWDWH DQDOLWLFH
DDGXS FXPVHSUHFL]HD] vQ$UWLFROXOGLQ5HJXODPHQWXOGHDSOLFDUHD
/HJLL&RQWDELOLW

LL

Q DVHPHQHD FRQGL LL PHWRGRORJLD GH DQDOL]  SUH]HQWDW  YL]HD] 

SURGXF LD IDEULFDW  vQ FXUVXO H[HUFL LXOXL GDWHOH QHFHVDUH ILLQG IXUQL]DWH GH
FRQWDELOLWDWHD GH JHVWLXQH JUXSD  GLQ 3ODQXO GH FRQWXUL L EXJHWXO GH
YHQLWXULLFKHOWXLHOL

8WLOLWDWHD SUDFWLF  D XQHL DVHPHQHD DQDOL]H VH UHJ VHWH vQ FDOFXOH
DEVROXW QHFHVDUH GH SUHYL]LRQDUH D FXDQWXPXOXL GH UHVXUVH PDWHULDOH L
ILQDQFLDUHFDUHFRQGL LRQHD] vQGHSOLQLUHDRELHFWLYHORUVWDELOLWH
$QDOL]D FRPSDUDWLY  D FKHOWXLHOLORU OD  OHL FLIU  GH DIDFHUL FX

cele aferente prodXF LHL IDEULFDWH SXQH vQ HYLGHQ  PRGXO GH ILQDOL]DUH D
P VXULORU WHKQLFR-RUJDQL]DWRULFH DGRSWDWH vQ VWDGLXO SURGXF LHL SHQWUX
reducerea costurilor.
Pentru exemplificare se folosesc datele:
Tabelul 3.5
cheltuieli la 1000 lei

Nr.
crt.
1
2
3
4

SURGXF LH

FLIU GHDIDFHUL
0RGLILFDUHID

GHQLYHOXOSUHY ]XW

,QIOXHQ DVWUXFWXULL
,QIOXHQ DSUH XOXLPHGLXGHYkQ]DUH
,QIOXHQ DFRVWXOXL

IDEULFDW

-10,30
-4,81
+23,31
-28,80

-7,40
+3,80
+18,60
-29,80

Q VLWXD LD GDW  UH]XOWDWHOH RE LQXWH vQ SURGXF LH SH

linia reducerii

QLYHOXOXL FKHOWXLHOLORU OD  OHL VH UHIOHFW  vQ WRWDOLWDWH vQ FHOH DIHUHQWH
FLIUHL GH DIDFHUL vQ FDUH VH UHJ VHVF L HIHFWHOH PRGLILF ULORU LQWHUYHQLWH vQ
VWUXFWXUD SURGXF LHL VWRFDWH 'H DOWIHO DD VH SRDWH H[SOLFD L LQIOXHQ D

structurii de  OHL OD FLIUD GH DIDFHUL L  OHL OD SURGXF LD IDEULFDW



SUHFXPLDFRVWXOXL
5HGXFHUHDSUH XOXLPHGLXGHYkQ]DUHGHSULQFLSLXVHFRQVWLWXLHvQWU
XQ SXQFW VODE DO DFWLYLW

promovarea YkQ]

LL ILUPHL GDF  DFHDVWD QX D IRVW R RS LXQH SHQWUX

ULORU (VWH HYLGHQW F  vQ DFWLYLWDWHD SUDFWLF  R DVHPHQHD

VLWXD LHWUHEXLHV ILHSUH]HQWDW vQGHWDOLX

3.4 Analiza cheltuielilor variabile

Q FDGUXO FKHOWXLHOLORU GH H[SORDWDUH SDUWHD YDULDELO  UHVSHFWLY FHD
FDUH HVWH GHSHQGHQW  GH YROXPXO GH DFWLYLWDWH HVWH SUHGRPLQDQW  7HRULD L
SUDFWLFD HFRQRPLF  IRORVHVF QR LXQLOH GH GHSHQGHQ

 SURSRU LRQDO  L

QHSURSRU LRQDO VDXVWULFWLUHVSHFWLYQRQVWULFWSURSRU LRQDOQSULPXOFD]

VXPD FRVWXULORU YDULDELOH VH H[SULP  SULQ UHOD LD D  4 XQ

de a = suma
costurilor variabile pe produs, ar Q = cantitatea, iar in cel de al doilea prin
IXQF LDI4

2S LXQHDSHQWUXIRORVLUHDvQDQDOL] LUHVSHFWLYSUDFWLFDHFRQRPLF 
DFKHOWXLHOLORUYDULDELOHSRDWHILMXVWLILFDW SULQ

elaborarea politicii vn]

cheltuielilor comune;
elaborarea bugetelor de costuri, necesare n buna gestionare a
tuturor categoriilor de resurse;

VWDELOLUHD SROLWLFLL GH SURGXF LH GLQ SXQFW GH YHGHUH FDQWLWDWLY L

UHQWDELOLWDWH

L

vQ

ULORU

FRQVHFLQ

vQ
GH

IXQF LH

L

FRQWULEX LD

GH

JUDGXO

OD

GH

DFRSHULUHD

al termenului de realizare;

GHWHUPLQDUHD SUDJXOXL GH UHQWDELOLWDWH SUREOHP  GHRVHELW GH

LPSRUWDQW  vQ GLPHQVLRQDUHD XQRU DFWLYLW

L L FDWHJRULL GH

cheltuieli.
(YLGHQW SRW IL IRUPXODWH L XQHOH UH]HUYH vQ DFHVW VHQV GHWHUPLQDW

de:

LPSUHFL]LDVWDELOLULLYDULDELOLW

LLGLIHULWHORUFDWHJRULLGHFKHOWXLHOL

SRVLELOLWDWHDGHSUHYL]LRQDUHSHWHUPHQVFXUWLOXQJ
LPSDFWXO VLVWHPXOXL GH VDODUL]DUH DVXSUD FHORU GRX  JUXSH GH

cheltuieli (variabile sau fixe).

Pentru activitatea practic  DFHVWHD VXQW HOHPHQWH FDUH VH LDX vQ
FRQVLGHUDUH vQ DSUHFLHUHD XQRU UH]XOWDWH RE LQXWH vQWU-R SHULRDG  H[SLUDW  L
IRUPXODUHDGHFL]LLORUGHFRUHF LHSHQWUXYLLWRU
$QDOL]D FKHOWXLHOLORU YDULDELOH SRDWH DYHD vQ YHGHUH XUP WRDUHOH

probleme:

3.4.1 Anali]D

GLQDPLFLL

L

VWUXFWXULL

ODOHLYHQLWXULLFDVXP WRWDO

FKHOWXLHOLORU

YDULDELOH

,QGLYLGXDOL]DW  FD SUREOHP  VH vQVFULH vQ PRGDOLWDWHD JHQHUDO  GH

DERUGDUH D vQWUHJXOXL UHVSHFWLY D WRWDOXOXL FKHOWXLHOLORU Q FRQVHFLQ

 VH YD

XUP ULLGLQDPLFDFKHOWXLHOLORUYDULDELOHWRWDOHLODOHLYHQLWXULSHED]D

datelor dLQWDEHOXOXUP

WRUWDEHOXO

).

3HULRDGDFXUHQW

Perioada
Nr.
crt.
1
2
3
4
5
6
7
8

Pn-1

P0

Realizat
P1

P1

P0

1987

2386

2546

106,70

1896

2324

2516

108,26

1904

2495

3680
3385
3300

4218
4007

4630
4375
4500

109,77
109,18

540

565,67

550

97,22

560

580

575

99,14

SUHFHGHQW

Indicatori

Cheltuieli
de
exploatare
variabile
Cheltuieli variabile aferente
cifrei de afaceri
Cheltuieli variabile aferente
cifrei de afaceri recalculate
Venituri din exploatare
Cifra de afaceri
&LIUDGHDIDFHULUHFDOFXODW

Cheltuieli variabile la 1000 lei

venituri din exploatare (lei)
Cheltuieli variabile la 1000 lei
FLIU GHDIDFHUL

Tabelul 3.6
(mil. lei)
%

3UHY ]XW

8UP ULQG HYROX LD FKHOWXLHOLORU YDULDELOH OD  OH

H[SORDWDUHLUHVSHFWLYFLIU GHDIDFHULID

i venituri din

GHUHDOL] ULOHDQXOXLSUHFHGHQWL

SUHYHGHUL DFHDVWD HVWH GLIHULW  $VWIHO V D SUHY ]XW R FUHWHUH D QLYHOXOXL

FKHOWXLHOLORU YDULDELOH OD OHL VLWXD LH vQUHJLVWUDW  QXPDL OD FKHOWXLHOL GH

exploatare. ntr-XQ DVHPHQHD FD] vQ DFWLYLWDWHD SUDFWLF

 GH DQDOL]  WUHEXLH

V  VH PRWLYH]H L H[SOLFH WRDWH HOHPHQWHOH DYXWH vQ YHGHUH SUHFXP L FHOH
FDUHDXDS UXWSHSDUFXUV
Q FHHDFHSULYHWHVWUXFWXUDFKHOWXLHOLORU YDULDELOHFD VXP WRWDO L

lD  OHL DFHDVWD SRDWH YL]D QDWXUD FKHOWXLHOLORU LVDX ORFXO GH IRUPDUH
(centre de responsabilitate), iar n cadrul acestora pe produse. O asemenea
DQDOL]  HVWH QHFHVDU  vQ VSHFLDO SHQWUX ORFDOL]DUHD P VXULORU GH UHGXFHUH D

costurilor.

3.4.2 Anali]DIDFWRULDO

DFKHOWXLHOLORUYDULDELOH

'LDJQRVWLFXO FKHOWXLHOLORU YDULDELOH SUH]LQW  LPSRUWDQ

 GHRVHELW  vQ

DFWLYLWDWHD GH FRQGXFHUH SHQWUX DVLJXUDUHD vQFDGU ULL vQWU

UHQWDELOLWDWH FDUH V  SHUPLW

-un nivel de
 SUDFWLFDUHD XQRU SUH XUL PHQLWH V  FRQGXF  la

PHQ LQHUHDLHYHQWXDOFUHWHUHDFRWHLGHSLD

$QDOL]DIDFWRULDO SRDWHDYHDFDRELHFWQLYHOXOFKHOWXLHOLORUYDULDELOH

la 1000 lei venituri din exploatare (Cve), nivelul cheltuielilor variabile la

OHLFLIU GHDIDFHUL&YSUHFXPLvQV LVXPDDEVROXW DFKHOWXLHOLORU

qcv).
n primul caz, poate fi folosit modelul
gi cvi
C ve =
,
100

YDULDELOHDIHUHQWHSURGXF LHLIDEULFDWH

unde:
gi = structura veniturilor;
cvi = cheltuielile la 1000 lei venituri pe categorii de venituri.
Metodologia GH VWDELOLUH D FHORU GRX  LQIOXHQ H HVWH VLPLODU
prezentate n analiza cheltuielilor totale la 1000 lei venituri.
n cel de-al doilea caz se are n vedere modelul:
qcv
Cv =
1000,
qp
n care:
cv = costul variabil pe unitate de produs vndut.

 FHOHL

0RGLILFDUHDFKHOWXLHOLORUYDULDELOHODOHLFLIU GHDIDFHULID
QLYHOXOSUHY ]XWvQH[HPSOXOGDWGH

OHLVHH[SOLF
-VWUXFWXULLSURGXF LHLYkQGXWH

GH

SULQLQIOXHQ D

q1cv0 1000 Cv0 = 2495 1000 580 = 554,40 580 = 25,6 lei
4500
q1p0
Cv 0 Cv 0

sau

-SUH XOXLPHGLXGHYkQ]DUHH[FOXVLY79$

q1cv0 1000 q1cv0 1000 = 2495 1000 2495 1000 =

4375
4500
q1p1
q1p0
= 570,29 554,40 = +15,89 lei

sau

Cv0 - Cv0
- costul variabil pe unitate de produs
Cv1
1RW

q1cv0 1000 = 575 570,29 = +4,71lei

q1p1

:

sau

Cv1 Cv 0

$VSHFWHOH PHWRGRORJLFH UHIHULWRDUH OD LQIOXHQ D IDFWRULORU

LQGHSHQGHQ L GH DFWLYLWDWHD XQLW

LL VXQW YDODELOH L DLFL FX PHQ LXQHD F  VH

UHIHU QXPDLODFKHOWXLHOLOHYDULDELOH
5H]XOW  vQ H[HPSOXO GDW F  UHGXFHUHD FKHOWXLHOLORU YDULDELOH OD
 OHL FLIU  GH DIDFHUL V

-a realizat exclusiv pe seama structurii proGXF LHL

YkQGXWH FHHD FH HYLGHQW DUH R VHPQLILFD LH SR]LWLY  GDW  ILLQG RQRUDUHD
FHUHULL SHQWUX SURGXVHOH UHVSHFWLYH 'DU vQ SHUVSHFWLY  QX WUHEXLH QHJOLMDWH
SURGXVHOH FX FKHOWXLHOL YDULDELOH PDL PDUL SHQWUX D QX SLHUGH SLD D FL
GLPSRWULY 

WUHEXLH

DF LRQDW

SHQWUX

UHGXFHUHD

FRVWXULORU

SH

VHDPD

cheltuielilor variabile pe unitate de produs.

QDFHVWPRPHQWVHSRDWHIDFHDQDOL]DFRPSDUDWLY DFKHOWXLHOLORUOD
OHLFLIU GHDIDFHULFXFHOHYDULDELOH$VWIHO

Nr.

Cheltuieli la 1000 lei

Indicatori

crt.

0RGLILFDUHDID

FLIU GHDIDFHUL

GHQLYHOXO

Tabelul 3.7
Cheltuieli variabile
ODOHLFLIU GH

afaceri

-10,17

-5,0 lei

-4,76

-25,6

SUHY ]XWOHLGLQFDUHGDWRULW 

LQIOXHQ HL

6WUXFWXULLSURGXF LHLYkQGXWH

3UH XOXLPHGLXGHYkQ]DUH

+23,31

+15,89

Costului pe produs, respectiv

costului variabil

-28,72

+4,71

6WXGLXO

DFHVWRU

GDWH

FRPSOHWHD] 

WDEORXO

UHIHULWRU

OD

VLWXD LD

cheltuielilor aferente cifrei de afaceri, putndu-se formula att punctele forte

UH]XOWDWHSR]LWLYHFkWLFHOHVODbe (rezultate negative).
&DSXQFWHIRUWHSRWILPHQ LRQDWH

VSRULUHD HILFLHQ HL FKHOWXLHOLORU OD  OHL FLIU  GH DIDFHUL DWkW
SHVHDPDFHORUYDULDELOHFkWLIL[H

FUHWHUHD YkQ] ULORU OD SURGXVHOH FX UHQWDELOLWDWH SRWHQ LDO 

VXSHULRDU 

UHGXFHUHD ID

 GH QLYHOXO SUHY ]XW D FRVWXULORU SH SURGXVH GDU

numai pe seama cheltuielilor fixe.

&DSXQFWHVODEHVHUHPDUF 

VF GHUHDSUH XOXLGHYkQ]DUHWUHEXLHLGHQWLILFDWHFDX]HOH

FUHWHUHDFKHOWXLHOLORUYDULDELOHSHXQLWDWHGHSURGXV

Q IXQF LH GH DFHVWH HOHPHQWH VH VWDELOHWH FDGUXO GH DF LXQH SHQWUX
SHULRDGDXUP WRDUH
Q FHHD FH SULYHWH VXPD DEVROXW  D FKHOWXLHOLORU YDULDELOH DIHUHQWH
FLIUHL GH DIDFHUL VDX SURGXF LHL IDEULFDWH SRDWH IL DQDOL]DW  SH ED]D PDL
PXOWRU PRGHOH IXQF LH GH FRQGL LLOH FRQFUHWH

din unitate. Astfel, la nivelul

vQWUHJLLSURGXF LLIDEULFDWHVHSRDWHIRORVLPRGHOXO

Chv = Of Cv
n care:
Chv =
Qf =

1
,
1000

VXPDDEVROXW DFKHOWXLHOLORUYDULDELOHDIHUHQWHSURGXF LHLIDEULFDWH

SURGXF LD PDUI  IDEULFDW  H[SULPDW  vQ SUH  GH YkQ]

are (unitatea

WUHEXLH V  IRORVHDVF  FRQWXUL GH YHQLWXUL vQ JUXSD  VDX V  VH
VWDELOHDVF H[WUDFRQWDELO

Cv =

QLYHOXO

FKHOWXLHOLORU

YDULDELOH

OD



OHL

SURGXF LH

(s-DPHQ LQXWVLPEROL]DUHDSHQWUXVLPSOLILFDUH
0RGLILFDUHD ID

IDEULFDW 

chv), se

 GH R ED]  GH UDSRUWDUH QRWDW  FX  

H[SOLF SULQLQIOXHQ D

1) volumului de activitate
Cv
(Qf1 Qf 0 ) 0
1000

QLYHOXOXLFKHOWXLHOLORUYDULDELOHODOHLSURGXF LHIDEULFDW

Qf1
(Cv1 Cv 0 )
1000

GLQFDUHGDWRULW PRGLILF ULL

a) structurii SURGXF LHLPDUI

Qf1
(Cv 0 Cv 0 )
1000

IDEULFDW

ESUH XOXLPHGLXGHYkQ]DUHIRORVLWvQHYDOXDUHDSURGXF LHL

Qf1
(Cv 0 Cv 0 )
1000
c) cheltuielii variabile pe unitate de produs
Qf1
(Cv1 Cv 0 )
1000
8QDVHPHQHDPRGHOGHDQDOL] HVWHXWLOvQDFWLYLWDWHDSUDFWLF SHQWUX
HVWLPDUHD

FKHOWXLHOLORU

YDULDELOH

RSHUD LXQH

QHFHVDU 

vQ

GHWHUPLQDUHD

UH]XOWDWXOXLEUXWDOH[SORDW ULL
Q FD]XO SURGXF LHL RPRJHQH SHQWUX WRDW  SURGXF LD IDEULFDW  VDX OD

nivelul unui centru de cheltuieli, se poate utiliza modelul Chv = qcv,

unde:
q = SURGXF LDIDEULFDW
cv = costul variabil pe produs

3RWULYLWDFHVWXLPRGHOIDFWRULLGLUHF LGHLQIOXHQ

VXQWFDQWLWDWHDGH

SURGXF LHVWUXFWXUDIL]LF LFRVWXOYDULDELOSHXQLWDWHGHSURGXV

Pentru exemplificare sunt necesarHXUP

WRDUHOHGDWHWDEHOXO

):

Tabelul 3.8
Nr.
crt.

1
2
3

Cantitatea

Produs

A
B
C
TOTAL

um


  

Realizat

t0
t0
t0
t0

1000
2000
2500
5500

1200
1900
2500
5600




Cheltuieli variabile
Pe produs



Total
  
mii lei
Realizat
Realizat

4000
10000
5000
6636

4500
9000
5000
6250

4000
20000
12500
36500

5400
17100
12500
35000

chv = 35000 36500 = -1500 mii lei,

GLQFDUHGDWRULW LQIOXHQ HL
DSURGXF LHL

Q1 cv 0 (q 0 cv 0 ) = 5600 6636 36500 = +662 mii lei

sau 1 1 Chv 0
Q0

EVWUXFWXULLSURGXF iei

(q1cv1 ) Q1 cv0 = (1200 4 + 1900 10 + 2500 5) 5600 6636 =

36300 37162 = 862 mii lei

c) costurilor variabile pe produse
(q1cv1 ) (q1cv 0 ) = 35000 36300 = 1300 mii lei

$FHDVW  PHWRGRORJLH GH DQDOL]  HVWH XWLO  DWkW vQ H[SOLFDUHD XQHL
VLWXD LL GDWH FkW vQ VSHFLDO vQ RSHUD LXQHD GH EXJHWDUH D FKHOWXLHOLORU SH

centre de responsabilitate.
(VWLPDUHDHYROX LHLSUREDELOHDFKHOWXLHOLORUYDULDELOH
Q SURFHVXO GH FRQGXFHUH D vQWUHSULQGHULL HVWLPDUHD HYROX LHL
FKHOWXLHOLORU YDULDELOH WRWDOH VDXL OD  OHL FLIU  GH DIDFHUL SRDWH

interveni:

vQ FD]XO SUHYL]LRQ ULL DFWLYLW

LL SULQ EXJHWXO GH YHQLWXUL L

FKHOWXLHOLOHGHODRSHULRDG ODDOWD

n studiile de fezabilitate (ntocmite n scopuri diferite) pentru

GHWHUPLQDUHDUH]XOWDWXOXLH[SORDW ULL

vQRSHUD LXQLGHHYDOXDUHHFRQRPLF DvQWUHSULQGHULL

vQ VLWXD LLOH GH DQJDMDUH SH S

arcursul anului a unor comenzi ale

EHQHILFLDULORUGDF H[LVW UH]HUY GHFDSDFLWDWHGHSURGXF LH

SHQWUXDGRSWDUHD XQRUP VXULGHvQFDGUDUHvQFXUVXOH[HUFL LXOXL

vQ

QLYHOXULOH

SUHVWDELOLWH

VDX

LPSXVH

GH

DQXPLWH

FRQGL LL

obiective.
6LWXD LLOH SUH]HQWDWH

nu sunt limitative, ci explicative, activitatea

vQWUHSULQGHULLILLQGVXILFLHQWGHGLYHUVLILFDW 
&DPRGDOLW

LSUDFWLFHGHVROX LRQDUHSRWILPHQ LRQDWH

HVWLPDUHD SH ED]D QLYHOXOXL OD  VDX  OHL FLIU

 GH

afaceri, avnd n vedere caracterul lor conVWDQW GDF VHHOLPLQ 

factorul dimensional (este procedeul cel mai frecvent utilizat).
Deci
1
Chv = (CA Cv 0 )
1000
1RW : Chv = cheltuielile variabile previzionate; CA = cifra de
DIDFHUL SUHYL]LRQDW  VDX 4I  SURGXF LD PDUI  &Y0 = nivelul cheltuielilor
YDULDELOHODOHLFLIU GHDIDFHULUHDOL]DW 

Exemplu6HHVWLPHD]

F vQSHULRDGDXUP WRDUHFLIUDGHDIDFHULYD

FUHWHFX

CA = 4375 mil. 1,10 = 4812,5 mil. lei

Chv = 4812,5 0,55 = 2646,9 mil. lei
Q FD] GH LQIOD LH OXDW  vQ FDOFXOXO FLIUHL GH DIDFHUL VH DGPLWH F  L

FKHOWXLHOLOH VH PRGLILF  vQ DFHHDL SURSRU LH 'DF  LQIOD LD DIHFWHD]  QLYHOXO
GH UHQWDELOLWDWH DWXQFL VXPD FKHOWXLHOLORU YDULDELOH WUHEXLH FRUHFWDW  FX
UDSRUWXO GLQWUH LQGLFHOH PHGLX DO SUH XULORU GH FXPS UDUH ,c L FHO DO
SUH XULORU GH YkQ]DUH ,p 'DF 

Ic
= 1,02, suma cheltuielilor variabile va fi
Ip

circa: 2700 mil. lei (2646 1,02).

6XPD DVWIHO VWDELOLW  HVWH DIHUHQW  FLIUHL GH DIDFHUL FDUH HVWH GLIHULW 
GH SURGXF LD IDEULFDW  Q FRQVHFLQ

 VH

face corectarea cu raportul

Qf
.
CA

'DF  DFHVW UDSRUW HVWH GH  DWXQFL FKHOWXLHOLOH YDULDELOH DIHUHQWH
SURGXF LHLIDEULFDWHYRUILGHPLOOHL

0,95).

'DU VSRULUHD SURGXF LHL QX VH YD UHDOL]D SURSRU LRQDO OD WRDWH

produselH

FHHD FH FRQGXFH OD PRGLILF UL vQ VWUXFWXUD DFHVWHLD IDSW

FH

LQIOXHQ HD] 

FKHOWXLHOLOH

YDULDELOH

Q

FRQVHFLQ



HVWH

QHFHVDU 

UHFDOFXODUHD FKHOWXLHOLORU YDULDELOH OD  OHL SURGXF LH vQ IXQF LH GH
VWUXFWXUD SUHYL]LRQDW  J L FKHOWXLHOLOH OD 
SHULRDGDSUHFHGHQW &L0

lei pe produse realizate n

).

1
Cv = ( g Ci 0 )
100
Tabelul 3.9
6WUXFWXUDSURGXF LHL

Produs

1
4 = (2 3)
100

20
25
15
40
100

22
1
15
48
100

510
500
600
545
550

112,2
75,0
90,0
261,6
538,8

0
A
B
C
D
TOTAL

Cheltuieli
recalculate

g0

Nr.
crt.
1
2
3
4

Cheltuieli la 1000
lei
pe produse (Ci0)

QWUXFkW VWUXFWXUD SURGXF LHL V

-a modificat n favoarea produselor cu

FKHOWXLHOLOHPDLPLFLLVXPDWRWDO YDILVXE QLYHOXOFHOHLVWDELOLWHDQWHULRU

ceea ce vaPLFRUDHIRUWXOXQLW

LL

(VWLPDUHD FX DMXWRUXO IXQF LHL OLQHDUH \

DEVROXW 

D

FKHOWXLHOLORU

YDULDELOH

LDU

[

 D  E[ vQ FDUH \

 VXPD

FLIUD

3HQWUX

exemplificare sunt necesare datele dinWDEHOXOXUP

GH

DIDFHUL

WRUWDEHOXO

):

Tabelul 3.10
Perioada
1
2
3
4
5
n

Cheltuieli
variabile (y)
mil. lei
931,7
1200,2
1484,2
1895,6
2515,6
8027,3

Cifra de
afaceri (x)
mil. lei
1552,8
2034,2
2603,8
3385
4375
13950,8

x = na + b x

xy = ax + b x

xy

x2

y = a + bx

1446744
2441040
3864560
6416606
11005750
25174700

2411188
4137970
6779774
11458225
19140625
43927782

889,8
1165,6
1492,0
1940,0
2506,9
X

de unde:

a=

2
y x x xy

8,027 43927,782 13,9508 25,1747

=
5 43927,782 194,62

n x ( x )
352608,306 351207,205 1401,101
=
=
= 0,00638
219444,29
219444,29
2

b=

n xy x y
n x ( x )
2

5 25174,7 13,9508 8,0273

= 0,53
219444,29

'DF FLIUDGHDIDFHULVHHVWLPHD] ODPLOOHLVXPDFKHOWXLHOLORU

variabile va fi: 0,00638 + 5000  

  PLO OHL FHHD FH UHSUH]LQW 

OHLODOHLFLIU GHDIDFHUL
(VWLPDUHD SH ED]  GH FDOFXOH DQDOLWLFH SH FDWHJRULL GH FKHOWXLHOL L
UHVSHFWLY SURGXVH vQ IXQF LH GH HOHPHQWHOH QHFHVDUH L FDUH WUHEXLH V  ILH

cunoscute.

 $QDOL]D UHIOHFW

ULL QLYHOXOXL FKHOWXLHOLORU YDULDELOH OD  OHL

asupra principalilor indicatori economico-financiari

Q SUDFWLFD HFRQRPLF  HVWH QHFHVDU V  ILH DQDOL]DWH HIHFWHOH SURGXVH
VDX HVWLPDWH DOH PRGLILF ULL QLYHOXOXL FKHOWXLHOLORU YDULDELOH OD  OHL
YHQLWXULUHVSHFWLYFLIU GHDIDFHUL
3ULQFLSDOLLLQGLFDWRULvQFDUHVHUHIOHFW HIHFWHOHPHQ LRQDWHVXQW
5H]XOWDWXOH[SORDW ULL

Ve
(Cv1 Cv 0 ) 1
1000
5DWDUH]XOWDWXOXLH[SORDW ULL

(Cv1 Cv 0 )

(ILFLHQ DDFWLYHORUGHH[SORDWDUH$H

(Cv1 Cv 0 )Ve1
Ae1

(ILFLHQ DPLMORDFHORUIL[H

(Cv1 Cv 0 )Ve1
Mf1

(ILFLHQ DFDSLWDOXOXL

Ve1
1000

(Cv1 Cv 0 )

K1
Profitul brut pe salariat
Ve
(Cv1 Cv 0 ) 1
1000

N1

3.5 Analiza cheltuielilor fixe

&KHOWXLHOLOHIL[HVDXFRQVWDQWH SULQGHILQL LHFRQVWLWXLHRSUHPLV L
R FRQVHFLQ

 D GHVI XU ULL XQHL DQXPLWH DFWLYLW

unele cheltuieli nu sunt n GHSHQGHQ

L $FHDVWD vQVHDPQ  F 

 SURSRU LRQDO  VDX QHSURSRU LRQDO  FX

SURGXF LD VDX YkQ] ULOH FL vQ DQXPLWH OLPLWH HOH U PkQ IL[H VDX

independente. Un exemplu l constituie cheltuielile cu amortizarea care, la

XQQLYHOGDWGHGRWDUHWHKQLF QXVHPRGLILF GHLSULQPDLEuna folosire a
XWLODMHORU VH SRDWH RE LQH R SURGXF LH VXSOLPHQWDU  'DU RGDW  FX VSRULUHD
FDSDFLW

LL GH SURGXF LH L UHVSHFWLY FRPHUFLDOL]DUH VH PRGLILF  DWkW

SURGXF LD FkW L FKHOWXLHOLOH FX DPRUWL]DUHD 6XQW DOWH FDWHJRULL GH FKHOWXLHOL

indispensabile

DFWLYLW

LL vQWUHSULQGHULL DO F URU YROXP HVWH LQGHSHQGHQW GH

FHO DO SURGXF LHL FXP DU IL FKHOWXLHOLOH JHQHUDOH GH DGPLQLVWUD LH L

conducere.
5DSRUWXO

activitatea

GLQWUH

FKHOWXLHOLOH

IL[H

L

YDULDELOH

FDUDFWHUL]HD] 

vQ

SUDFWLF  DD QXPLWD VWUXFWXU  GH H[SORDWDUH L VHUYHWH OD DQDOL]D

ULVFXOXLRSHUD LRQDOFDRFRPSRQHQW DULVFXOXLJOREDODOILUPHL)LUPHOHFDUH

DX FKHOWXLHOL PDUL GH UHJLH SHQWUX D IXQF LRQD WUHEXLH V  SUDFWLFH SUH XUL
PDUL GDF  SLD D L FRQFXUHQ D SHUPLW DFHVW OXFUX VDXL V  UHDOL]H

ze un

YROXPPDLPDUHGHSURGXF LH

Analiza cheltuielilor fixe nu constituie un scop n sine ci este

VXERUGRQDW 
FRQVHFLQ

XQXL

RELHFWLY

UHVSHFWLY

VSRULUHD

HILFLHQ HL

DFHVWRUD

Q

SUREOHPDWLFDWUHEXLHV ILHDVWIHOVWUXFWXUDW vQFkWV RIHUHVROX LL

meWRGRORJLFH

QHFHVDUH DVLJXU ULL ED]HL GH LQIRUPDUH FRPSOHWH DVXSUD

VLWXD LHL H[LVWHQWH vQ DFHVW GRPHQLX SHQWUX D SXWHD DGRSWD GHFL]LLOH
FRUHVSXQ] WRDUH

Principalele probleme ale analizei cheltuielilor fixe sunt:

$QDOL]DGLQDPLFLLLVWUXFWXULLF

heltuielilor fixe

6WXGLHUHDGLQDPLFLLFKHOWXLHOLORUIL[HHVWHQHFHVDU SHQWUXDFXQRDWH
HYROX LDvQUDSRUWFXFLIUDGHDIDFHULVDXFXSURGXF LDIDEULFDW QIXQF LHGH
VLWXD LDGDW ID
P VXUD

vQ

GHHYROX LDQRUPDO LUHDOLW

FDUH

DFHVWHD

SRW

IL

LOHGLQDOWHXQLW

FXQRVFXWH

VH

LVLPLODUHvQ

DGRSW 

P VXULOH

FRUHVSXQ] WRDUH
3HQWUX R VRFLHWDWH FRPHUFLDO  V DX H[WUDV XUP

toarele date: (din

tabelul 3.11)
&LIU GHDIDFHUL

Cheltuieli fixe
(mil. lei)

Perioada

1
2
3
4
5
'LQ

(mil. lei)

mil. lei

mil. lei

590
796
876
878
1140

100,0
134,9
110,0
100,2
129,8

1553
2034
2604
3385
4375

100
131,0
128,0
130,0
129,0

DQDOL]D

GDWHORU

UH]XOW 

Tabelul 3.11
Ponderea cheltuielilor
fixe
n totalul cheltuielilor
(%)
32,0
35,3%
34,5
25,4
32,2

FRPSRUWDPHQWXO

FD

racteristic al

FKHOWXLHOLORU IL[H vQ UDSRUW GH FLIUD GH DIDFHUL UHVSHFWLY H[LVWHQ D XQRU
VDOWXUL DWXQFL FkQG LQWHUYLQ PRGLILF UL LPSRUWDQWH vQ YROXPXO GH DFWLYLWDWHD

firmei.
Q FHHD FH SULYHWH VWUXFWXUD GH H[SORDWDUH VDX RSHUD LRQDO  DFHDVWD

nu preziQW

 YDULD LL vQVHPQDWH HD vQVFULLQGX

-se n limitele caracteristice

GRPHQLXOXL vQ FDUH DFWLYHD]  ILUPD HVWH R DILUPD LH SH ED]D XQRU GDWH
SUHVXSXVH D IL FXQRVFXWH 'DF  VLWXD LD GLQ XQLWDWH SUH]LQW  DEDWHUL
VHPQLILFDWLYH

ID D

GH

DOWH

vQWUHSULQGHUL

VLPLODUH

HVWH

QHFHVDU

V  VH

VWDELOHDVF HIHFWHOHSHFDUHOHJHQHUHD] LP VXULOHFDUHVHLPSXQ

(WDSD XUP WRDUH vQ DQDOL]D FKHOWXLHOLORU IL[H R FRQVWLWXLH DQDOL]D

structurii acestora, pe categorii de cheltuieli (natura lor), respectiv

DPRUWL] UL VDODULL PDWeriale etc., centre de responsabilitate (localizare n
VSD LX VDX IXQF LXQL SURGXF LH FRPHUFLDOL]DUH DGPLQLVWUD LH )LHFDUH
FULWHULX GH JUXSDUH DUH R DQXPLW  VHPQLILFD LH vQ VSRULUHD HILFLHQ HL

cheltuielilor fixe.

 $QDOL]D IDFWRULDO

 D FKHOWXLHOLORU IL[H OD  OHL FLIU 

de afaceri
'DWILLQGFDUDFWHUXOUHODWLYFRQVWDQWDODFHVWRUFKHOWXLHOLHILFLHQ DORU
SRDWH IL DQDOL]DW  SULQ QLYHOXO ORU OD  OHL FLIU  GH DIDFHUL &I IRORVLQG

modelul:

Cf =

F
1000
CA

n care:
F = suma absolXW DFKHOWXLHOLORUIL[H
CA = FLIUDGHDIDFHULVLPEROL]DW LSULQqp).

([HPSOLILFDUHDPHWRGRORJLHLGHDQDOL] QHFHVLW XUP WRDUHOHGDWH

Tabelul 3.12
(mil. lei)
Nr.
crt.
1
2
3
4

3UHY

Indicatori
Suma cheltuielilor fixe
Cifra de afaceri
&LIUDGHDIDFHULUHFDOFXODW
&KHOWXLHOLIL[HODOHLFLIU GHDIDFHUL

)D

lei -

]XW

965
4007
X
240,83

Realizat
1140
4375
4500
260,5

 GH SUHYHGHUL VH vQUHJLVWUHD]  R PDMRUDUH D FKHOWXLHOLORU IL[H

QLYHOXO ORU OD  OHL FLIU  GH DIDFHUL FUHVFkQG FX  O

ei (260,57

240,83).
8Q DVHPHQHD UH]XOWDW DIHFWHD]  UHQWDELOLWDWHD JHQHUDO  D ILUPHL FX
WRDWHFRQVHFLQ HOHFDUHGHFXUJ
$QDOL]D IDFWRULDO  SHUPLWH HYLGHQ LHUHD SULQFLSDOHORU GLUHF LL vQ FDUH
WUHEXLH V  VH DF LRQH]H Q FRQVHFLQ

 PRGLILFDUHD QLYHOXOXL

&IVHH[SOLF

IL[HODOHLFLIU GHDIDFHUL

SULQLQIOXHQ D

1. Cifrei de afaceri
F0
F
965
965
1000 0 1000 =
1000
1000 =
CA1
CA 0
4375
4007

= 220,57240,83 = 20,26 lei

GLQFDUHGDWRULW 
DSURGXF LHLYkQGXWH

cheltuielilor

F0
F
965
965
1000 0 1000 =
1000
1000 =
CA 0
4500
4007
q1p 0

= 214,44 240,83 = 26,39 lei

ESUH XULORUPHGLLGHYkQ]DUH

F0
1000
CA1

F0
965
965
1000 =
1000
1000 =
4375
1500
q1p 0

= 220,57 214,44 = + 6,13 lei

2. Sumei cheltuielilor fixe
F
F1
1000 0 1000 = 260,57 220,57 = +40 lei
CA1
CA1
Q FD]XO ILUPHL DQDOL]DWH FUHWHUHD FKHOWXLHOLORU IL[H OD  OHL ID

GH SUHYHGHUL HVWH GHWHUPLQDW  GH FXDQWXPXO ORU FDUH D DYXW R HYROX LH
VXSHULRDU FLIUHLGHDIDFHULODFDUHDXFRQWULEXLWLSUH XULOHGHYkQ]DUH

Din punct de vedere metodologic, trebuie identificate cauzele care au

determinat amplificarea sumei cheltuielilor fixe, de principiu, cu titlu de
H[HPSOXDFHVWHDYL]HD] 

VFKLPE ULvQVLVWHPXOGHDPRUWL]DUHDDFWLYHORUIL[H
VFKLPE ULvQVLVWHPXOGHVDODUL]DUHSUHFXPLFUHWHUHDVDODULLORU
GHWHUPLQDW GHUDWDLQIOD LHL
FUHWHUHD FRQVXPXOXL L SUH XULORU HOHPHQWHORU PDWHULDOH FDUH
JHQHUHD]  FK

eltuielile fixe, n raport de factorii specifici care le

GHWHUPLQ 

3.5.3 Estimarea nivelului probabil al cheltuielilor fixe

$FWLYLWDWHD FXUHQW  GH JHVWLXQH D SDWULPRQLXOXL XQHL vQWUHSULQGHUL
LPSOLF LSUREOHPDSUHYL]LRQ ULLWHQGLQ HLGHHYROX LHDF

heltuielilor fixe ca

VXP  WRWDO  L QLYHO OD  VDX  OHL YHQLWXUL GLQ H[SORDWDUH FLIU  GH
DIDFHULHWF 0RPHQWHOHvQ FDUHWUHEXLH V  VH UHDOL]H]H DVHPHQHD RSHUD LXQL
VXQWQXPHURDVHLLPSRUWDQWHvQDFHODLWLPSSHQWUXYLDELOLWDWHDXQLW

LL

Pe terPHQ VFXUW GH H[HPSOX GH OD XQ DQ OD DOWXO VXPD WRWDO

 D

FKHOWXLHOLORU IL[H ) VH FRQVLGHU  FRQVWDQW  GDF  QX LQWHUYLQ PRGLILF UL
LPSRUWDQWHvQDFWLYLWDWHDXQLW

LL

Deci, nivelul probabil (F)=F0, respectiv cel realizat n perioada

FXUHQW  6XPD VH FRUHFWHD]  FX HIHFWHOH JHQHUDWH GH GHFL]LLOH DGRSWDWH
SHQWUXSHULRDGDXUP WRDUH

De exemplu:
VH SUHFRQL]HD]

 DFKL]L LRQDUHD XQRU QRL PDLQL L XWLODMH ILH

SHQWUX vQORFXLUHD FHORU YHFKL ILH SHQWUX H[WLQGHUHD FDSDFLW

LL GH

SURGXF LH HIHFWXO VH UHIOHFW  vQFKHOWXLHOLOHFXDPRUWL]DUHD L DOWH

FKHOWXLHOLGHvQWUH LQHUHLUHSDUD LH

VH PDMRUHD]  VDODULLOH SHUVRQDOXOXL DGPLQLVWUDWLY L GH FRQGXFHUH

VDXDXQHLS U LSHQWUXVWLPXODUHDXQRUGRPHQLL
VH UHRUJDQL]HD]  DQXPLWH DFWLYLW

L GH SUH]HQWDUH UHFODP 

QWUH LQHUHLUHSDUD LLHWF

Q ILHFDUHFD] VH LPSXQH HVWLPDUHD HIRUWXULORU LD HIHFWHORU SHQWUX D

YHGHDFRQVHFLQ HOHGHFL]LLORUDGRSWDWH
&D QLYHO OD  OHL FLIU  GH DIDFHUL VDX YHQLWXUL GLQ H[SORDWDUH

respectiv totale), cheltuielile pot fi estimDWHSHED]DUHOD LHL

1
Cf = Cf 0 ,
Iq
unde:
Iq = indicele cifrei de afaceri sau a veniturilor
Exemplu:
3HULRDGDFXUHQW

1. Cifra de afaceri mil. lei

2. Cheltuieli fixe mil. lei
3. Cheltuieli fixe la 1000 lei

4375
1140
260,57

'DF  SHQWUX SHULRDGD XUP WRDUH VH SUHYHGH R FLIU  GH DIDFHUL GH
PLOOHLGHFLRFUHWHUHGH

Cf = 260,57

1
= 228,01 lei
1,1428

2 DOW  PRGDOLWDWH GH HVWLPDUH D QLYHOXOXL SUREDELO GH FKHOWXLHOL OD

 OHL FLIU  GH DIDFHUL HVWH DFHHD FDUH VH ED]HD]  SH FRUHOD LD GLQWUH FLIUD
GH DIDFHUL FD YDULDELO  LQGHSHQGHQW  [ L QLYHOXO FKHOWXLHOLORU IL[H OD
OHLFDYDULDELO GHSHQGHQW \IRORVLQG

IXQF LD

y=a +

b
.
x

Pentru exemplificare
(tabelul 3.13):

se

folosesc

din

datele

WDEHOXO

XUP WRU

Tabelul 3.13
Perioada
1
2
3
4
5
n

y
lei
379,89
382,11
380,57
259,27
260,59
1662,43

cifra de
afaceri
miliarde
lei
1,6
2,0
2,6
3,4
4,4
14,0

x2
2,56
4,00
6,76
11,56
19,36
44,24

1
x
0,625
0,500
0,385
0,294
0,227
2,031

1
x

0,391
0,250
0,148
0,086
0,052
0,927

y
x
237,43
191,06
146,37
76,26
59,23
710,35

y=a +
407,74
364,77
286,63
293,98
270,99
x

(FXD LDSUHVXSXQHVLVWHPXO

y = na + b

1
x

1
y
1

= a + b
x
x
x2

de unde:
y
1
1
y 2
x
x 1662,43 0,927 2,031 710,35
x
a=
=
=
2
5 0,927 2,032 2
1 1
n

x2 x
1541,073 1442,721 98,352
=
=
= 192,85
4,635 4,125
0,51
y
1
n y
x
x = 5 710,35 1662,43 2,031 =
b=
2
0,51
1 1
n

x2 x
3551,75 3376,395
=
= 343,83
0,51
343,83
'DF [ PLOOHL y = 192,85 +
= 261,62 lei
5

b
x

(VWLPDUHDVLQWHWLF DFKHOWXLHOLORUODOHLFLIU GHDIDF

eri

6WDELOLUHD QLYHOXOXL SUREDELO DO FKHOWXLHOLORU OD  OHL FLIU  GH
DIDFHUL VDX SURGXF LH IDEULFDW  FRQVWLWXLH XQ LPSHUDWLY DO FRQGXFHULL SULQ
FRVWXULvQYHGHUHDSUHYHQLULLULVFXOXLGHH[SORDWDUHVDXRSHUD LRQDO

Pe baza calculelor analitice pentUXFHOHGRX FDWHJRULLGHFKHOWXLHOL

 VH  GHWHUPLQ  QLYHOXO FKHOWXLHOLORU OD  OHL FLIU  GH
afaceri, respectiv, C = Cv + Cf.
C
Raportul
100 1-UHSUH]LQW LQGLFHOHQLYHOXOXLFKHOWXLHOLORUOD
C0
OHLFLIU GHDIDFeri (IcFDUHSRDWHILGHWHUPLQDWSHED]DUHOD LHL
1

I c = g
1 + 1
IC

g = ponderea cheltuielilor fixe n totalul cheltuielilor

Exemplu:
1. &LIUDGHDIDFHULGLQSHULRDGDFXUHQW
4375 mil. lei
2. Suma cheltuielilor variabile
2516
3. Suma cheltuielilor fixe
1140
4. Total cheltuieli
3656
5. Nivelul cheltuielilor la 1000 lei
835,59
6. Ponderea cheltuielilor fixe n totalul 31,19%
cheltuielilor
7. &LIUDGHDIDFHULSURSXV
5000 mil. lei
8. Indicele cifrei de afaceri
114,29%
YDULDELOH L IL[H

I c = 0,3119
1 = 0,961 sau 96,10%
1,1429
C = 835,59 0,961 = 803,0 lei
'HFLvQFRQGL LLOHVSRULULLFLIUHLGHDIDFHULGDUDPHQ LQHULLVWUXFWXULL
GH H[SORDWDUH VH HVWLPHD]  DFHVW QLYHO DO FKHOWXLHOLORU OD  OHL FLIU  GH
DIDFHULFDUHGDF VHUHDOL]HD] YD FRQGXFHOD RE LQHUHDHIHFWH

lor pe care le

JHQHUHD] 
Q DFWLYLWDWHD SUDFWLF  vQ FD]XO VWDELOLULL XQXL RELHFWLY UHVSHFWLY XQ
QLYHO GDW DO FKHOWXLHOLORU OD  OHL FLIU  GH DIDFHUL GDF  H[LVW  FDSDFLWDWHD

        !  !  "   #$% &
  ! ' "  #$)( #

C0     

# 

GH SURGXF LH L FHUHUH VROYDELO  SRDWH IL SXV  SUREOHPD HVWLP ULL FLIUHL

de

DIDFHULFDUHV DVLJXUHUHDOL]DUHDDFHVWXLD3HQWUXDFHDVWDVHIRORVHWHUHOD LD

g
1 + 1;
, I CA se deduce din formula I C = g
IC + g 1
I CA

g
g
g

+ I C = g + 1( 1);
I C = g 1; I CA =
.
I CA
I CA
IC + g 1
I CA =

3HED]DGDWHORUGLQH[HPSOXOSUHFHGHQWVHSUHVXSXQHF VHVWDELOHWH

ca obiectiv, C = 800 lei, deci

800
IC =
= 0,95741
835,59
0,3119
I CA =
= 1,1581 sau 115,81%
0,95741 + 0,3119 1
FHHDFHvQVHDPQ F FLIUDGHDIDFHULSHQWUXSHULRDGDXUP WRDUHWUHEXLHV ILH

de 5067 mil. lei (4375 1,1581).

2 DOW  VLWXD LH SRDWH IL DFHHD vQ FDUH HVWH QHFHVDU  DGRSWDUHD XQR

r
ntr-R DQXPLW  SHULRDG  SHQWUX vQFDGUDUHD vQWU-un nivel
dat al cheltuielilor la 1000 lei, la finele perioadei.
Exemplu:
3HQWUX DQXO vQ FXUV SULQ EXJHWXO GH YHQLWXUL L FKHOWXLHOL V-a stabilit
un nivel al cheltuielilor la 1000 lei de 800 lei cifra de afaceri de 5000 mil.
lei. La finele semestrului I, cifra de afaceri este de 2000 mil. lei cu cheltuieli
P VXUL GH FRUHF LH

GH  OHL OD  OHL FLIU  GH DIDFHUL &DUH WUHEXLH V  ILH QLYHOXO PD[LP DO

cheltuielilor la 1000 lei n semestrul II ? n acest scop, se are n vedere

UHOD LD

C=

gt Ct
,
100

n care:
JW

 VWUXFWXUD YkQ] ULORU SH VXEGLYL]LXQL GH WLPS vQ FD]XO

dat pe FHOH GRX

semestre),
iar
&W

QLYHOXOFKHOWXLHOLORUODOHLDIHUHQWHSHULRDGHLFHHDFHvQVHDPQ F 

C = gI CI + gII CII,
de unde:

C II =

C g ICI
g II

800 (820 0,4 )

= 786,67 lei
0,6

1RW

:
0,4 =

2000
;
5000

0,6 = 1 04

$FHDVWD vQVHDPQ  F  vQ VHPHVWUXO ,, DFWLYLWDWHD WUHEXLH LQXW  VXE

FRQWURO SHQWUX UHDOL]DUHD P VXULORU DGRSWDWH vQ YHGHUHD vQFDGU ULL vQ DFHVW

obiectiv.
3HDFHDVW ED] SRWILFRQVWUXLWHVFHQDULLvQGRX LSRWH]HGHED] 

Prima FLIUD GH DIDFHUL DQXDO

 GH  PLO OHL QX SRDWH IL GHS LW 

GDWRULW OLSVHLGHFHUHUHLUHVXUVHPDWHULDOH

A douaQXH[LVW UHVWULF LLPHQ LRQDWH

n fiecare caz n parte sunt mai multe variante, care pot fi avute n
vedere de conducerea firmei.

$QDOL]DULVFXOXLGHH[SORDWDUHVDXRSHUD LRQDO
5LVFXO GH H[SORDWDUH FRQVW  vQ SRVLELOLWDWHD H[LVWHQW  GH D QX VH
UHFXSHUD WRWDOLWDWHD FKHOWXLHOLORU HIHFWXDWH $QDOL]D VH ED]HD]  SH VWUXFWXUD

de exploDWDUH D vQWUHSULQGHULL FDUDFWHUL]DW

 vQ OLWHUDWXUD GH VSHFLDOLWDWH SULQ

FKHOWXLHOLIL[HLYDULDELOH
Q FRQVHFLQ

SHQWUXHYLWDUHDULVFXOXLWUHEXLHV VHGHWHUPLQHJUDGXO

PLQLP GH IRORVLUH D FDSDFLW

LL GH SURGXF LH 6H SRUQHWH GH OD HFXD LD

CA (Chv + F) = 0
Chv = CA Cv
CA (1 Cv) F = 0,
de unde:
F
CA =
1 Cv

*UDGXO GH IRORVLUH D FDSDFLW

LL GH SURGXF LH . VH GHWHUPLQ  SULQ

UHOD LD

K=
1RW

CA
Q max .

:QORFGH&$SRDWHILIRORVLW
F
K=
(1 Cv )Q max .

SURGXF LDPDUI IDEULFDW 

/D DFHVW QLYHO DO JUDGXOXL GH IRORVLUH D FDSDFLW

SURILWXO

LL GH SURGXF LH

  QWUXFkW RULFH DFWLYLWDWH WUHEXLH V  ILH JHQHUDWRDUH GH SURILW

P ULPHDDFHVWXLDHVWHRDOW SUREOHP DWXQFL

F + RE
(1 Cv )Q max .

K=

unde:
RE = rezXOWDWXOH[SORDW

ULL

'LQDFHDVW UHOD LH5(

>4max.

K(1 G)] F

Exemplu:
1.
2.
3.
4.
5.

mil. lei
4375
2516
1140
3656
6000

Cifra de afaceri
Cheltuieli variabile
Cheltuieli fixe
Total cheltuieli
&DSDFLWDWHDGHSURGXF LH4max.

1140
= 0,45 sau 45%
(1 0,575)6000

K=

3HQWUXDHYLWDULVFXOGHH[SORDWDUHHVWHQHFHVDU FUHWHUHDJUDGXOXLGH
IRORVLUH

D

FDSDFLW

LL

GH

SURGXF LH

respectiv,

GHS LUHD

SUDJXOXL

GH

UHQWDELOLWDWH UHSUH]HQWDW SULQ FLIUD GH DIDFHUL PLQLP  GH  PLO OHL

(6000 0,45), sau, la cifra GH DIDFHUL UHDOL]DW

 GH  PLO OHL SUDJXO GH

UHQWDELOLWDWH HVWH GHS LW FX  FHHD FH UHSUH]LQW  R PDUM  VXILFLHQW  FDUH

face inoperant riscul de exploatare.

6HSRDWHFDOFXODLQWHUYDOXOGHVLJXUDQ

,sSHED]DUHOD LHL

I s = 1 min 100,
CA

unde:
Qmin

0,45).

SURGXF LDDIHUHQW SUDJXOXLGHUHQWDELOLWDWH

QH[HPSOXOGDWVLWXD LDVHSUH]LQW DVWIHO

2700

I s = 1
100 = 38,29%
4375

$YkQGvQYHGHUHUH]XOWDWXOH[SORDW ULLGHPLOOHL

k=

1140 + 719
= 0,729 sau 72,9%
(1 0,575)6000

Q DFWLYLWDWHD SUDFWLF  VH SRW IRUPXOD GLIHULWH LSRWH]H vQ IXQF LH GH
OLPLWHOHGHYDULD LHDHOHPHQWHORUGHFDOFXOUHVSHFWLY

FDSDFLWDWHDGHSURGXF LH
FLIUDGHDIDFHULSUHFRQL]DW VHDXvQYHGHUHFRQWUDFWHOHvQFKHLDWH

comenzi etc.);
FKHOWXLHOL YDULDELOH L IL[H SUHYL]LELOH FX OXDUH

a n considerare a

HYROX LHLSUH XULORULHIHFWHORULQIOD LHLPDMRUDUHDVDODULLORU

Cu ajutorul modelelor prezentate pot fi efectuate o serie de calcule,

fie de fundamentare a unor decizii, fie de evaluare a efectelor rezultate din
DSOLFDUHD ORU $D de exemplu, se poate stabili care va fi suma profitului
GDF JUDGXOGHXWLOL]DUHDFDSDFLW

LLGHSURGXF LHFUHWHFX;SURFHQWH

$VWIHO GDF  VHDGPLWH XQ JUDG GH XWLOL]DUHDFDSDFLW

LL GH SURGXF LH

GHDWXQFLUH]XOWDWXOH[SORDW ULLYDIL

RE = [6000 0,8 (1 0,575)] 1140 = 900 mil. lei

3UREOHPD SRDWH IL SXV  L vQ VHQVXO HVWLP ULL QLYHOXOXL FKHOWXLHOLORU

YDULDELOH OD  OHL FLIU  GH DIDFHUL SHQWUX FD vQ FRQGL LLOH XQXL JUDG GH
XWLOL]DUH D FDSDFLW

LL GH SURGXF LH L D XQHL VXPH D FKHOWXLHOLORU IL[H V  VH

RE LQ XQDQXPLWSURILWQDFHVWVFRSVHIRORVHWHUHOD LD

Cv =1

F + RE
Q max K

'DF VHHVWLPHD] XQSURILWvQVXP GHPLOOHLDWXQFL

Cv =1

1140 + 850
= 0,545 lei
6000 0,729

2GDW VWDELOLWDFHVWQLYHOPD[LPDOFKHOWXLHOLORUYDULDELOH

la 1000 lei

FLIU  GH DIDFHUL HVWH QHFHVDU  HODERUDUHD SURJUDPHORU GH P VXUL FDUH V 

asigure ncadrarea n acest nivel.

Q HODERUDUHD DFHVWRU SURJUDPH WUHEXLH V  VH

LQ  VHDPD L GH

HYROX LDSUHYL]LELO DSUH XULORU

Astfel, n calcularea indicilor chelWXLHOLORU L SUH XULORU WUHEXLH V

 VH

LQ  VHDPD GH SRQGHUHD HOHPHQWHORU UHVSHFWLY SURGXVHORU OD FDUH LQWHUYLQ

PRGLILF ULL

nivelul acestora.

Q

GLDJQRVWLFXO

ILUPHL

L

HYDOXDUHD

DFHVWHLD

VH

IRORVHWH

L

coeficientul de efect de levier de exploatare (coeficientul de prghie de

exploatare .VWDELOLWSHED]DUHOD LHL
RE CA
K1 =

RE CA
n care:
RE = UH]XOWDWXOH[SORDW ULL
CA = FLIUD GH DIDFHUL VDX SURGXF LD IDEULFDW  vQ DFHVW FD] L UH]XOWDWXO
H[SORDW ULLHVWHDIHUHQWDFHVWHLD

Exemplu (n mil. lei):

6RFLHWDWHDFRPHUFLDO

1.

2.

3.

4.

5.

Cifra de afaceri din perioada

-SUHFHGHQW
-FXUHQW

4207
4375

4200
4300

790
830

792
800

2532
2660

2215
2200

885
885

1193
1300

395
457

300
305

5H]XOWDWXOH[SORDW ULLGLQSHULRDGD

-SUHFHGHQW
-FXUHQW
Cheltuieli variabile n perioada
- precHGHQW
-FXUHQW
Cheltuieli fixe n perioada
-SUHFHGHQW
-FXUHQW
Profitul net n perioada
-SUHFHGHQW
-FXUHQW

830 790
4207
= 1,27

790
4375 4207
800 792
4200
K1B =

= 0,42
792
4300 4200
K1A =

5H]XOW  F  vQ FD]XO $ R FUHWHUHD FLIUHL GH DIDFHUL GH  GHWHUPLQ 

un spor de profit de 1,27%, iar n cazul B numai de 0,42%, ceea ce

vQVHDPQ  R

GLPLQXDUH D HILFLHQ HL FKHOWXLHOLORU

GH H[SORDWDUH

'HFL

FRHILFLHQWXOWUHEXLHV DLE WHQGLQ DGHFUHWHUH

'DF  VH

are n vedere structura de exploatare, respectiv raportul

GLQWUH FKHOWXLHOLOH YDULDELOH L IL[H FRHILFLHQWXO GH SkUJKLH GH H[SORDWDUH

SRDWHILFDOFXODWLSHED]DUHOD LHL

K1 =

Marja bruta
CA chv
=
F
Cheltuieli fixe

QH[HPSOXOGDWYDORULOHFRHILFLHQWXOXLVXQWXUP Woarele:
Coeficientul prghiei de exploatare n perioada
A
B
-SUHFHGHQW
4207 2532
4200 2215
= 1,89
= 1,66
885
1193
-FXUHQW
4375 2660
4330 2200
= 1,94
= 1,62
885
1300
(YROX LD FRHILFLHQWXOXLFRQILUP  FHOHPHQ LRQDWHDQWHULRUvQDPEHOH
FD]XUL PDUMD EUXW  &$

 &KY DFRSHU

 FKHOWXLHOLOH IL[H GDU vQ SURSRU LH

GLIHULW  FX VHPQLILFD LD FRUHVSXQ] WRDUH vQ FHHD FH SULYHWH ULVFXO GH
H[SORDWDUH 6LWXD LD GHYLQH FULWLF  SH P VXU  FH YDORDUHD FRHILFLHQWXOXL VH
DSURSLH GH  QLYHO OD FDUH ILUPD VH DIO  OD SUDJXO GH UHQWDELOLWDWH
&RQWLQXDUHD DFWLYLW

LL vQ DFHVWH FRQGL LL OD VRFLHWDWHD FRPHUFLDO  % QX

SHUPLWH UHFXSHUDUHD IDFWRULORU GH SURGXF LH FRQVXPD L L vQ FRQVHFLQ

 VXQW

nHFHVDUH VXUVH GH ILQDQ DUH 1HUHVWLWXLUHD DFHVWRUD OD WHUPHQHOH VWDELOLWH YD
avea ca efect falimentul firmei.
3HQWUX DFWLYLWDWHD SUDFWLF  HVWH LPSRUWDQW  GLPHQVLRQDUHD UD LRQDO D
FKHOWXLHOLORU IL[H vQWUXFkW R PDMRUDUH D DFHVWRUD LPSOLF  XQ FRHILFLHQW DO
F UXL QLYHO V  ILH VXILFLHQW GH DFRSHULWRU vQ FHHD FH SULYHWH VLJXUDQ D
H[SORDW ULL

3.8 ModeleGHDQDOL]

DSULQFLSDOHORUFDWHJRULLGHFKHOWXLHOL

&KHOWXLHOLOH GH SURGXF LH SRW IL VWUXFWXUDWH vQ IXQF LH GH GLIHULWH
FULWHULL ILHFDUH DYkQG VHPQLILFD LD VSHFLILF  vQ DFWLYLWDWHD SUDFWLF  GH
JHVWLXQH $VWIHO GXS  QDWXUD ORU GLVWLQJHP FKHOWXLHOL PDWHULDOH VDODULDOH
ILQDQFLDUH vQ IXQF LH GH PRGXO GH LQGLYLGXDOL]DUH SH SURGXVH VH IRUPHD] 
JUXSDFKHOWXLHOLORUGLUHFWHLLQGLUHFWHvQUDSRUWGHIXQF LLOH

ntreprinderii, ca

FHQWUHGHUHVSRQVDELOLWDWHVHLQGLYLGXDOL]HD] FKHOWXLHOLOHDIHUHQWHIXQF LXQLL

GHFHUFHWDUHGH]YROWDUHSURGXF LHSHUVRQDOFRPHUFLDO ILQDQFLDU FRQWDELO 

,QGLIHUHQW GH PRGDOLWDWHD GH JUXSDUH PHWRGRORJLD GH DQDOL] 

YL]HD] 

caracWHUL]DUHD VLWXD LHL OD XQ PRPHQW GDW vQ UDSRUW GH DQXPLWH
criterii, ceea ce presupune:
DQDOL]DHYROX LHLGLQDPLFLL
DQDOL]DVWUXFWXUDO 

DQDOL]DIDFWRULDO 
HYDOXDUHD WHQGLQ HL ORU vQ IXQF LH GH IDFWRULL VSHFLILFL FDUH OH
JHQHUHD] 

IDSW

FH

SUHVXSXQH

FR

nstituirea de modele

FRUHVSXQ] WRDUH 2 DVHPHQHD SUREOHP  SUH]LQW  LPSRUWDQ

SUDFWLF  vQ DFWLYLWDWHD GH HODERUDUH D EXJHWHORU GH YHQLWXUL L

FKHOWXLHOL SUHFXP L vQ

LQHUHD VXE FRQWURO D HYROX LHL

costurilor pe centre de responsabilitate.

ntruct, din SXQFW GH YHGHUH PHWRGRORJLF H[LVW

 HOHPHQWH FRPXQH

DFHVWHD YRU IL H[HPSOLILFDWH SH DQXPLWH FDWHJRULL GH FKHOWXLHOL I U  D IL
RPLVH DVSHFWHOH SDUWLFXODUH Q FRQVHFLQ

 SUREOHPDWLFD DQDOL]HL SRDWH IL

XUP WRDUHD

3.8.1 Analiza cheltuielilor materiale

&KHOWXLHOLOH PDWHULDOH GH LQ R SRQGHUH PDL PDUH VDX PDL PLF  vQ
IXQF LH GH SURILOXO GH DFWLYLWDWH DO vQWUHSULQGHULL (OH UHSUH]LQW  H[SUHVLD
YDORULF  D FRQVXPXULORU GH UHVXUVH PDWHULDOH L D SUHVW ULORU GH VHUYLFLL GH
F WUHWHU LLVHFRPSXQGLQ

materii prime, materiale;

FRPEXVWLELOHQHUJLHDS 

amortizare;
obiecte de inventar;

OXFU ULLVHUYLFLLSUHVWDWHGHWHU L

alte cheltuieli materiale.

Q FRQWDELOLWDWHD ILQDQFLDU  DFHVWH FKHOWXLHOL VXQW HYLGHQ LDWH vQ

conturile din clasa 6 conturi de cheltuieli, iar n contabilitatea de gestiune

vQFRQWXULOHGHFDOFXOD LHFW 925).
$DGXS FXPV-DDU WDWvQDQDOL]DFKHOWXLHOLORUPDWHULDOHGLVWLQJHP
$QDOL]DVLWXD LHLJHQHUDOHDFKHOWXLHOLORUPDWHULDOH

Ca prim aspect al analizei cheltuielilor materiale se are n vedere

IRUPDUHD XQHL LPDJLQL GH DQVDPEOX DVXSUD HYROX LHL DFHVWRUD SH ED]D
LQGLFHOXL

FKHOWXLHOLORU

PDWHULDOH

,FKP

WRWDOL]DWRU

L

SH

SULQFLSDOHOH

FRPSRQHQWH DOH SRQGHULL ORU vQ WRWDO FRVWXUL JP L D QLYHOXOXL OD  OHL

veniWXULGLQH[SORDWDUHUHVSHFWLYFLIU GHDIDFHUL&P

Datele necesare sunt redate QWDEHOXOXUP WRUWDEHOXO)

Tabelul 3.14
(mil. lei)
%

Perioada
6SHFLILFD LH

Nr.
crt.
1

&XUHQW

(Pn-1)

3UHY ]XW

Realizat

P1
Pn 1

P1
P0

2282

2489

2704

118,5

108,6

2092

2344

2546

121,7

108,6

76,1

71,1

71,1

93,4

100

620

590

584

94,2

99,0

618

585

582

94,2

99,5

Cheltuieli materiale
DIHUHQWHH[SORDW ULL

3UHFHGHQW

(mil. lei)
din care aferente cifrei
de afaceri
Ponderea cheltuielilor
materiale n total
costuri (%)
Nivelul cheltuielilor
materiale la 1000 lei
venituri-lei
din care aferente cifrei
de afaceri

Cercetarea datelor din acest tabel permite formularea unor concluzii

LDQXPH

Cheltuielile materiale aferente exSORDW ULL L UHVSHFWLY FLIUHL GH

afaceri se nscriu ntr-R HYROX LH FUHVF WRDUH DWkW vQ UDSRUW GH UHDOL] ULOH
DQWHULRDUHFkWLSUHYHGHULvQFDUHULWPXOORUGHFUHWHUHHVWHLQIHULRUFHOXLDO

veniturilor, fapt dovedit de indicele cheltuielilor la 1000 venituri, care este

<100;
S-DX GLPLQXDW FKHOWXLHOLOH PDWHULDOH L UHVSHFWLY YHQLWXULOH
DIHUHQWH SURGXF LHL VWRFDWH L LPRELOL]DWH GDU QX vQ SURSRU LD SUHY ]XW 

IDSW FH LPSOLF  HIHFWHOH XQXL DVHPHQHD IHQRPHQ UHVSHFWLY PRGLILFDUHD

UH]XOWDWXOXLH[SORDW U

ii;
Ponderea cheltuielilor materiale se circumscrie n limitele

FDUDFWHULVWLFH GRPHQLXOXL vQ FDUH DFWLYHD]  VRFLHWDWHD LDU UHGXFHUHD DFHVWHLD

este efectul sporirii celorlalte cheltuieli ntr-RSURSRU LHPDLPDUH

1RW : ntr-R DVHPHQHD VLWXD LH vQ FDUH SUHvederile sunt realizate, nu
VH LPSXQ P VXUL GH FRUHF LH FL SH ED]D LQIRUPD LHL GH VWDUH VH FRQWLQX 

activitatea potrivit programului stabilit.

QFHHDFHSULYHWHVWUXFWXUDSHSULQFLSDOHOHHOHPHQWHFRPSRQHQWHVH

are n vedere ncadrarea acesteia n limitele specifice domeniului de

DFWLYLWDWH SUHFXP L H[HPSOLILFDUHD DEDWHULORU VHPQLILFDWLYH LDU vQ IXQF LH
GHVLWXD LDFRQFUHW VHVWDELOHWHFDGUXORSHUD LRQDO

0RGHOHOHGHDQDOL]

IDFWRULDO

DFKHOWXLHOLORUPDWHULDOH

Cheltuielile materiale aIHUHQWHH[SORDW ULL SRWIL DQDOL]DWH FD QLYHO OD

1000 lei venituri (Cm) pe baza modelului:
giCmi
,
Cm =
100
unde:
gi
= structura veniturilor;
Cmi = cheltuielile materiale la 1000 lei pe categorii de venituri, care
UHSUH]LQW LIDFWRULGLUHF LGHLQIOXHQ

(YLGHQ LHUHD PRGLILF ULORU LQWHUYHQLWH vQ VWUXFWXUD YHQLWXULORU HVWH

QHFHVDU  SHQWUX DSUHFLHUHD FRUHFW  D VLWXD LHL GDW ILLQG PRGXO GH IRUPDUH D
YHQLWXULORUGLQSURGXF LDVWRFDW LLPRELOL]DW 
0HWRGRORJLD GH GHWHUPLQDUH D FHORU GRX  LQIOXHQ H HVWH VLPLODU  FX
FHDSUH]HQWDW vQSDUDJUDIHOHDQWHULRDUH
&KHOWXLHOLOH PDWHULDOH OD  OHL FLIU  GH DIDFHUL &P FDUH
FRQVWLWXLHSDUWHDSUHSRQGHUHQW DYHQLWXULORUGLQH[SORDWDUHVHDQDOL]HD] FX

ajutorul modelului:
Cm =

q cm
1000,
qp

unde:
cm = cheltuieli materiale pe produse.
3H DFHDVW  ED]  SRW IL FRQVWUXLWH L DSOLFDWH GLIHULWH VLVWHPH
IDFWRULDOH$VWIHOXQSULPVLVWHPDUHvQFRPSRQHQ

FDIDFWRULGLUHF L

VWUXFWXUDSURGXF LHLYkQGXWHIDEULFDWH

SUH XULOHPHGLLGHYkQ]DUH

cheltuielile materiale pe unitate de produs.

([SOLFDUHD L DSOLFDUHD PHWRGRORJLHL LPSOLF  XUP WRDUHOH LQIRUPD LL

(Tabelul 3.15).
Tabelul 3.15
(mil. lei)
Nr.
crt.
1
2
3
4
5

Indicatori
Cheltuieli materiale aferente cifrei de afaceri
Cheltuieli materiale aferente cifrei de afaceri, recalculate
Cifra de afaceri
&LIUDGHDIDFHULUHFDOFXODW
&KHOWXLHOLPDWHULDOHODOHLFLIU GHDIDFHUL

- lei

3UHY ]XW

Realizat

2344
X
4007
X
585

2546
2450
4375
4500
582

1RW : Pentru recalcularea cheltuielilor materiale, o solu LH R SRDWH

constitui corectarea cheltuielilor materiale realizate cu indicele mediu al
SUH XULORUPDWHULDOHORU,pLUHVSHFWLYDOFRQVXPXULORUVSHFLILFH,cs).
q1cm1
q1cm 0 =
I p I cs

(Cm)

0RGLILFDUHDFKHOWXLHOLORUPDWHULDOHODOHLFLIU GHDIDFHUL

de 3 lei (582 VHH[SOLF SULQLQIOXHQ D

a) structurii cifrei de afaceri

q1cm0 1000 q0cm0 1000 = 2450 1000 2344 1000 =

4500
4007
q1p0
q0p0

= 544,4 585 = 40,6 lei

ESUH XULORUPHGLLGHYkQ]DUH

q1cm0 1000 q1cm0 1000 = 2450 1000 544,4 =

4375
q1p1
q1p0

= 560 544,4 = + 15,6 lei

c) cheltuielile materiale pe produse
q1cm 0
q1cm1
1000
1000 = 582 560 = +22,0 lei
q1p1
q1p1
$QDOL]D IDFWRULDO  SXQH vQ HYLGHQ

 IDSWXO F  UHGXFHUHD FKHOWXLHOLORU

materiale la 1000 lei s-a realizat exclusiv pe seama structurii cifrei de

DIDFHUL vQ FDGUXO F UHLD V-D P ULW SRQGHUHD SURGXVHORU FX PDQRSHU  PDL
mare, n WLPSFH FKHOWXLHOLOH PDWHULDOH SH SURGXVH DXFUHVFXW Q FRQVHFLQ 
ntr-R DVHPHQHD VLWXD LH VH LPSXQH VWDELOLUHD FDX]HORU FDUH DX GHWHUPLQDW-o
LDGRSWDUHDP VXULORUFRUHVSXQ] WRDUH

3.8.1.3 Analiza cheltuielilor cu materialele

Q FRPSRQHQ D FKHOWX

ielilor materiale, cele care privesc materiile

SULPH L PDWHULDOHOH FRQVXPDELOH vQ JHQHUDO GH LQ SRQGHUHD FHD PDL

LPSRUWDQW UHSUH]HQWkQGDVWIHOSULQFLSDOXOGRPHQLXvQFDUHVHSRDWHDF LRQD
SHQWUXVSRULUHDHILFLHQ HLDFWLYLW

LL

Analiza acestor cheltuieli se poate face pe baza indicatorului sintetic,

FKHOWXLHOLOHFXPDWHULDOHOHODOHLYHQLWXULGLQH[SORDWDUHUHVSHFWLYFLIU 

de afaceri, folosindu-se modelele prezentate anterior.

*HVWLRQDUHD

FRUHVSXQ] WRDUH

D

UHVXUVHORU

PDWHULDOH

LPSXQH

efectuarHD GH DQDOL]H RSHUDWLYH SH IHOXUL L UHVSHFWLY JUXSH GH PDWHULDOH SH
produse sau locuri consumatoare de materiale. Astfel, pentru un material,
VXPDWRWDO  D FRQVXPXOXL FKP VHH[SULP  SULQUHOD LD FKP  T cs p,
n care:
q = SURGXF LDIDEULFDW
cs = consumul specific
p = SUH XOGHLQFOXGHUHvQFRVWXUL
5H]XOW  F  DEDWHUHD ID

 GH R ED]  GH FRPSDUD LH VH H[SOLF  SULQ

LQIOXHQ D

q0)cs0 p0,

SURGXF LHLIDEULFDWHHFDUWXOGHDFWLYLWDWHT1

consumului specific q1(cs1 cs0)xp0,

SUH XOXLPHGLXGH includere n costuri q1 cs1(p1 - p0).

7UHEXLHUHPDUFDWIDSWXOF SUH XOPHGLXGHLQFOXGHUHvQFRVWXULGLIHU 

vQ IXQF LH GH PHWRGD GH HYDOXDUH IRORVLW  UHVSHFWLY FRVWXO PHGLX
SRQGHUDW PHWRGD SULPHL LQWU UL SULPHL LHLUL VDX D PHWRGHL XOWLPHL

iQWU

UL SULPHLLHLUL

chm)

QFD]XOPDWHULDOHORURPRJHQHYDORDUHDWRWDO DFRQVXPXOXL

chm = (Ct p),

VHH[SULP SULQUHOD LD

unde:
&W

FDQWLWDWHDFRQVXPDW GLQWU
&D

XUPDUH

IDFWRULL

-un material (q cs)

FDUH

GHWHUPLQ 

PRGLILFDUHD

FKHOWXLHOLORU

materiale sunt:

FDQWLWDWHDFRQVXPDW

( Ct 1 Ct 0 ) p 0

structura materialelor consumate

(Ct 1 p 0 ) ( Ct 1 )p 0

SUH XOPDWHULDOHORU

(Ct1 p1 ) (Ct1 p0 )

8Q DVHPHQHD PRGHO GH DQDOL]  HVWH QHFHVDU SHQWUX DSUHFLHUHD

FRUHFW  D HYROX LHL FKHOWXLH

lilor cu materialele pe centre de responsabilitate

RELHFWLYHGHFRQVWUXF LLFDWHJRULLGHOXFU ULHWF

Exemplu:
Tabelul 3.16
Denumire
material
A
B
TOTAL

normat
tone
100
100
200

SUH

lei
57000
54000
55500

realizat
Total
mii lei
57000
54000
11100

tone
95
125
220

SUH

lei
57500
53900
X

Recalculat
col 4 u 2
5420
6750
12170

Total
mii lei
5460
6740
12200

0RGLILFDUHD WRWDO  HVWH GH  PLL OHL 

11100) din care

GDWRULW 

FDQWLW

(220 200) 55500 = + 11100 mii lei

structurii materialelor consumate
12170 (220 55500) = -40 mii lei

LLFRQVXPDWH

SUH XOXLPDWHULDOHORU

12200 12170 = +30 mii lei

QWUXFkW

GHS LUHD

FKHOWXLHOLORU

HVWH

GHWHUPLQDW 

DSURDSH

vQ

H[FOXVLYLWDWH GH FDQWLWDWHD FRQVXPDW  HVWH QHFHVDU V  VH VWDELOHDVF  FkW GLQ
DFHDVWDVHGDWRUHD] SURGXF LHL LFkWFRQVXPXOXLVSHFLILFSHQWUXDVHSXWHD
OXDGHF WUHIDFWRULLGHU VSXQGHUHP VXULOHFRUHVSXQ] WRDUH
&X WLWOX GH H[HPSOX VH SUH]LQW  XQ PRGHO GH DQDOL]  D FKHOWXLHOLORU

cu materialele, practicat n ntreprinderile franceze (Tabelul 3.17)

Tabelul 3.17
(materialul X)
Nr. de
produse
fabricate
n perioada

Elemente

300 P1
400 P2
330 P1

SUHY ]XWH

Cantitatea
de
materiale
pe produs
Kg

Elemente
constatate

*,+-. /0213

Cantitatea

6
4

1800
1600
3700

465,7

485,7 /#9

pe
Kg F

materialelor
consumate

Valorile
comparabile

20400

5,5

20350

5,5

: +;< = < * 5 <

- favorabile
+ nefavorabile

Favorabile
privind
SUH XO

420 P2

F
- Modificare

- 50

WRWDO

3700 5,5 = 20350

$QDOL]DPRGLILF ULLWRWDOH

- Cost
constant

Modificarea
1850 F

SUH XOXL

3700 6 = 22200

Costul
prestabilit la
consumul
realizat
Costul
prestabilit la
consumul

Modificarea
330

FDQWLW

1980
1680

LL

Modificarea
materialelor
consumate
- 1610 F

FRQVXPDW

+ 240 F

SUHY ]XW

aferent
SURGXF LHL

420

3660 6 = 21960

realizate
&RVWSUHY ]XWODFRQVXP

20400

Modificarea
volumului de
activitate +1560F

WRWDOSUHY ]XW

Modificare

- 50 F

WRWDO

Q DQDOL]D FKHOWXLHOLORU FX PDWHULDOHOH R SUREOHP  GHRVHELW  GH

LPSRUWDQW 

R

SUH]LQW 

HYDOXDUHD

P VXULORU

WHKQLFR

-organizatorice de

UHGXFHUH D DFHVWRUD 7UHEXLH I FXW  SUHFL]DUHD F  GLPHQVLRQDUHD UD LRQDO 

HILFLHQW DFRQVXPXULORUVSHFLILFHHVWHvQSULPXOUkQGRSUREOHP WHKQLF GH
SURLHFWDUHLH[HFX LHDSURGXVXOX

i.

$FHDVWD QX H[FOXGH vQV  LPSRUWDQ D EXQHL JHVWLRQ UL D UHVXUVHORU

PDWHULDOH

LQFOXVLY

patrimoniului.

GLQ

SXQFW

GH

YHGHUH

DO

DVLJXU ULL

LQWHJULW

LL

3UDFWLFD HFRQRPLF  RIHU  R PXOWLWXGLQH GH SRVLELOLW

L GH LQWHUYHQ LH

SHQWUXDPLFRUDFRQVXPXULOHI U 

a afecta competitivitatea produselor.

3.8.1.4 Analiza cheltuielilor cu amortizarea

&KHOWXLHOLOH FXDPRUWL]DUHDDYkQGXQFDUDFWHUFRQYHQ LRQDOFRQVWDQW
vQ OLPLWHOH SUHFL]DWH VH DQDOL]HD]  FD QLYHO OD  OHL YHQLWXUL GLQ
H[SORDWDUHVDXFLIU GHDI

aceri (Ca) pe baza modelului:

A
Ca =
1000,
CA

n care:
$

VXPDDQXDO DDPRUWL] ULLLQFOXV vQFRVWXUL

Dar,

M
A
A
1000 = f
CA
Ca M f

1000,

unde:
raportul

Mf
, FDUDFWHUL]HD]
CA

HILFLHQ DXWLOL] ULLDFWLYHORUIL[H

A
= FRWD PHGLH GH DPRUWL]DUH FD vQ FDUH VH VLQWHWL]HD]
MF

 VWUXFWXUD SH

FDWHJRULLGHDFWLYHIL[HFRWHOHGHDPRUWL]DUHSHILHFDUHFDWHJRULHLQIOXHQ DWH
LGHVLVWHPXOGHDPRUWL]DUHSUDFWLFDW
Q FRQVHFLQ

&DHVWHGHWHUPLQDW GH

randamentul activelor fixe
M f1 M f 0
ca 1000

CA
CA
1
0

cota medie de amortizare

M f0
(ca1 ca 0 ) 100
CA1

FLIU GHDIDFHUL

 PRGLILFDUHD FKHOWXLHOLORU FX DPRUWL]DUHD OD  O

ei

GLQFDUHLQIOXHQ D

structurii pe categorii de active fixe

M f1
CA1

(ca ca 0 ) 1000

unde:
ca = cota meGLH UHFDOFXODW

 vQ IXQF LH GH VWUXFWXUD HIHFWLY  D PLMORDFHORU

IL[HFDOFXODW SH ED]DYDORULORUPHGLLEUXWH LFRWHOHGHDPRUWL]DUHSH

categorii de active fixe;

cotele de amortizare pe categorii de active fixe

M f1

(ca1 ca ) 1000
CA1
Metodologia prezenWDW  HVWH

XWLO  vQ GLDJQRVWLFXO VRFLHW

LL vQ

H[SOLFDUHD XQHL VLWXD LL GDWH vQ UDSRUW GH XQ FULWHULX FRQVLGHUDW (VWH HYLGHQW
IDSWXOF vQDFWLYLWDWHDSUDFWLF vQFRQGL LLOHVSRULULLvQ]HVWU ULLWHKQLFHPDL
EXQD IRORVLUH D DFWLYHORU IL[H UHSUH]LQW  IDF

torul principal de reducere a

FKHOWXLHOLORU FX DPRUWL]DUHD SH SURGXVH L UHVSHFWLY OD  OHL FLIU  GH

afaceri.
Q IXQF LH GH QHFHVLW

L DQDOL]D SRDWH IL H[WLQV  OD QLYHOXO GLIHULWHORU

FDWHJRULL GH DFWLYHIL[HSHQWUX DHYLGHQ LD LQIOXHQ D SHFDUH R DU

e gradul de
folosire al acestora asupra cheltuielilor cu amortizarea. Metodologia se
ED]HD]  SH IDSWXO F  VXPD DPRUWL] ULL OXQDU  DQXDO  HVWH FRQVWDQW  L R
VSRULUH D UDQGDPHQWXOXL DFWLYHORU IL[H FRQGXFH OD UHGXFHUHD DPRUWL] ULL SH

produs sau lucrare.

3.9 Analiza cheltuielilor cu personalul

$QDOL]DVLWXD LHLJHQHUDOHDFKHOWXLHOLORUFXSHUVRQDOXO
Q FDGUXO DFHVWHL HWDSH VH XUP UHWH FXQRDWHUHD HYROX LHL L
WHQGLQ HLXQRUDVHPHQHDFDWHJRULLGHFKHOWXLHOLvQUDSRUWLGHDF LXQHDXQRU

factori conjuncturali, folosindu-se ca indicatori ponderea n totalul

FKHOWXLHOLORU L QLYHOXO OD  OHL YHQLWXUL GLQ H[SORDWDUH UHVSHFWLY FLIU  GH

afaceri.
&kW SULYHWH VWUXFWXUDUH

a cheltuielilor cu personalul, aceasta poate

avea n vedere mai multe criterii, cum ar fi:

elementele componente, salariile tarifare, respectiv, negociate,

VSRUXULDFRUGDWHSH FDWHJRULLSUHPLLWD[H GHSURWHF LHVRFLDO 
LPSR]LWH HWF SUH]LQW  LPSRUWDQ

 vQ GHOLPLWDUHD FKHOWXLHOLORU

care sunt reglementate prin acte normativeLDVXSUDF

URUDILUPD

QXSRDWHDF LRQD

FDWHJRULLOHGHSHUVRQDOPXQFLWRULLQJLQHULHFRQRPLWLHWFVXQW

XWLOH SHQWUX PDUFDUHD PXWD LLORU FDUH V

-au produs n structura

SHUVRQDOXOXLSHQWUXHYHQWXDOHOHFRPSDUD LLFXILUPHVLPLODUH

formele de salarizarH SUDFWLFDWH SHQWUX D FDUDFWHUL]D HILFLHQ D

acestora;

vQ UDSRUW GH PRGXO GH LQFOXGHUH vQ FRVWXUL HVWH QHFHVDU  vQ
ORFDOL]DUHD

UH]HUYHORU

H[LVWHQWH

SHQWUX

VSRULUHD

HILFLHQ HL

cheltuielilor cu salariile.
)LHFDUHGLQDFHVWHJUXS ULLDOWHOHVXQWXWLOL]DWHvQIXQF LHGHVFRSXO
XUP ULW

$QDOL]DHILFLHQ HLFKHOWXLHOLORUFXVDODULLOH
(ILFLHQ D

FKHOWXLHOLORU

VDODULDOH

SRDWH

IL

DQDOL]DW 

FX

DMXWRUXO

indicatorilor:

cheltuieli salariale la 1000 lei venituri din exploatare;

cheltuieli salariale la 1000 OHLFLIU GHDIDFHUL

FKHOWXLHOLVDODULDOHODOHLYDORDUHDG XJDW 

Q WRDWH FHOH WUHL VLWXD LL SRW IL XWLOL]DWH vQ DQDOL]  DWkW PRGHOHOH GH
FRUHOD LH FkW L FHOH PXOW

iplicative. Astfel, n cazul cheltuielilor salariale la

1000 lei venituri din explRDWDUH&VPRGHOXOGHFRUHOD LHHVWH
Fs
Cs =
1000,
Ve
unde:
Fs = fondul de salarii (inclusiv elementele aferente)
'HFLPRGLILFDUHDFKHOWXLHOLORUVDODULDOHID

GHRED] GHFRPSDUD LH

&VVHH[SOLF SULQLQIOXHQ D

sumei veniturilor
Fs 0 Fs0

1000

Ve1 Ve 0

sau

Cs 0
Cs 0 ,
Ive

unde:
Ive = indicele veniturilor
sumei cheltuielilor salariale
Fs1 Fs 0
Cs
1000 sau Cs1 0 ,

Iv e
Ve1 Ve1

(YLGHQW ILLQG XQ PRGHO GH FRUHOD LH VXPD YHQLWXULORU WUHEXLH V 

vQUHJLVWUH]HXQULWPGHFUHWHUHVXSHULRUFKHOWXLHOLORUVDODULDOH

Ca model mulWLSOLFDWLYSRDWHILIRORVLWXUP
N Fs
Cs =
1000,
Ve N
n care:
N = QXP

WRUXO

UXOGHVDODULD L

QFRQVHFLQ

&VVHH[SOLF

SULQLQIOXHQ D

QXP UXOXL GH VDODULD L OD  OHX YHQLWXUL IRUP  LQYHUV  GH

H[SULPDUHDSURGXFWLYLW

LLPXQFLL

N1 Fs 0
1000 Cs 0

Ve1 N 0

FKHOWXLHOLOHPHGLLSHRSHUVRDQ

N Fs
Cs1 1 0 1000
Ve1 N 0

L

DFHVW

SURGXFWLYLW

PRGHO

SXQH

vQ

HYLGHQ

FRUHOD LD

GLQWUH

FUHWHUHD

LLPXQFLLLDVDODULXOXLPHGLXFRUHOD LHDEVROXWQHFHVDU SHQWUX

VSRULUHDHILFLHQ HLFKHOWXLHOLORUVDODULDOH
1RW

: 0HWRGRORJLD SUH]HQWDW

 VH DSOLF  VLPLODU L vQ FD]XO FHORUODO L

LQGLFDWRULFX GHRVHELUHDF VXPD YHQLWXULORU GLQH[SORDWDUHVH YDvQORFXLFX

FLIUD

GH

DIDFHUL

UHVSHFWLY

YDORDUHD

DG XJDW 

DYkQGX

-se n vedere

VHPQLILFD LDDFHVWRUD
7HRULD L

SUDFWLFD HFRQRPLF 

UHFRPDQG  SHQWUX FDUDFWHUL]DUHD

VLWXD LHL FRUHOD LHL GLQWUH GLQDPLFD SURGXFWLYLW

LL L D VDODULXOXL PHGLX

FRHILFLHQWXOFRUHOD LHL.UH[SULPDWSULQUHOD LLOH

Kr =
sau Kr =

Is 100
, VH DSOLF
Iw 100

Is
.
Iw

 GH UHJXO  GDF  DPELL LQGLFL VXQW ! 

Pentru exemplificare, se folosesc GDWHOHXUP

WRDUHWDEHOXO

):

Tabelul 3.18
Nr.
crt.

Indicatori

1
2

Indicele salariului mediu

Indicele SURGXFWLYLW LL
(calculul pe baza cifrei de afaceri)

&RHILFLHQWXOGHFRUHOD LH

Is 100
Iw 100
Is
Iw

Indicele cheltuielilor cu personalul la 1000 lei

FLIU GHDIDFHUL

P0
Pn 1

Pn
Pn 1

Pn
P0

100

105

110,96

106

105,7

0,6667

0,8772

0,9811

0,9934

98,11

99,72

99,34

101,24

'DWHOH SUH]HQWDWH DUDW  F  V D UHVSHFWDW GH SULQFLSLX FRUHOD LD

necesDU

 GDU QX OD QLYHOXO SUHY ]XW FRHILFLHQWXO GH FRUHOD LH V

-a majorat),
ituri cu

FHHDFHDUHFDHIHFWFUHWHUHDFKHOWXLHOLORUFXVDODULLOHODOHLYHQ

1,24%.
n raport de productivitatea muncii realizate, cu respectarea
FRUHOD LHLSUHY ]XWHLQGLFHOHVDODULXOXLPHGLXVHGHWHUPLQ SHED]DUHOD LHL

Is = [(Iw 1)Kr0] + 1 sau Is = Iw Kr0 vQIXQF LH GH PRGXO vQFDUH

este calculat Kr0 (ca raporWDOVSRUXULORUVDXFDSURSRU LH
Aplicnd formula a doua Is = 1,057 0,9811 = 1,037022.
Q FRQVHFLQ

 LQGLFHOH VDODULXOXL PHGLX ID

 GH SUHYHGHUL WUHEXLH V 

1,037022
fie
= 0,9972, DGLF HJDOFXFHODOSURGXFWLYLW LLPXQFLLFHHDFHDU
1,04
fi condusODvQFDGUDUHDvQQLYHOXOSUHY ]XWDOFKHOWXLHOLORUFXVDODULLOHOD
lei venituri din exploatare.
QDFWLYLWDWHDXQHLVRFLHW

LFRPHUFLDOHvQOHJ WXU FXVDODULLOHSRWV 

DSDU  RPXOWLWXGLQHGHDVSHFWHFDUH WUHEXLHV ILHVROX LRQDWHFRUHVSXQ] WRU

pHQWUX D GLPLQXD SLHUGHULOH GHWHUPLQDWH GH FRQIOLFWHOH GH PXQF

 QWU

-un

DVHPHQHD FRQWH[W SRDWH IL vQVFULV  L SUREOHPD QHJRFLHULL VDODULLORU VDXL

VDWLVIDFHULL XQRU UHYHQGLF UL VDODULDOH 3UDFWLF HVWH QHFHVDU  VWDELOLUHD XQHL
OLPLWHPD[LPHGHFUHWHUHD

salariilor.

Exemplu:
1. Cifra de afaceri
2. Cheltuieli aferente

4000 mil. lei

3200 mil. lei
900 mil. lei
2300 mil. lei
800 mil. lei
2500 mil. lei
375 mil. lei

GLQFDUHVDODULLLHOHPHQWHOHDIHUHQWH)V

4. Restul cheltuielilor (M)

5H]XOWDWXOH[SORDW ULL5(

6. Capital propriu
7. Profit net

0DMRUDUHDVDODULLORUSRDWHILDFRSHULW GHUH]XOWDWXOH[SORDW ULLFHHDFHYD

FRQGXFHODGLPLQXDUHDSURILWXOXLQHWFXFRQVHFLQ HOHFDUHGHFXUJGHDLFLVDX
QHJRFLHUHDSUH XULORUGHYkQ]DUHSHQWUXPHQ LQHUHDSURILWXOXL
Q SULPDLSRWH] OLPLWDPD[LP GHPDMRUDUHDVDODULLORURFRQVWLWXLH
UH]XOWDWXO

H[SORDW ULL

FHHD

FH

vQ

SURFHQWH

vQVHDPQ 

RE
800
100 respectiv,
100 = 88,89%.
Fs
900
$FHVWOXFUXVHYHULILFDSULQUHOD LD

RE

M + Fs1 +

Fs 2300 + 900 1,8889

=
=1
CA
4000

'DF  VDODULLOH VH PDMRUHD]  FX  UH]XOWDWXO H[SORDW ULL VH
PLFRUHD]  FX  PLO OHL 

  3HQWUX D VH PHQ LQH DFHODL UH]XOWDW

DO H[SORDW ULL FLIUD GH DIDFHUL WUHEXLH V  FUHDVF  FX XQ DQXPLW SURFHQW
GHWHUPLQDW GH FRWD GH PDMRUDUH D VDODULLORU L SRQGHUHD DFHV

afaceri. n cazul dat 0,20

6SRULUHD

FLIUHL

900
= 0,045 sau 4,5%.
4000

GH

DIDFHUL

FX



UHSUH]LQW 

tora n cifra de



PLO

HFKLYDOHQWXOPDMRU ULLVDODULLORUQDFHVWHFRQGL LLQXVHPRGLILF UH]X

OHL

ltatul

H[SORDW ULLLSURILWXOQHWFDUHLQWHUHVHD] SHS

roprietarii capitalului.
n ipoteza stabilirii unui prag minim de rentabilitate, de exemplu,

ID

GHFDSLWDOXOSURSULXOLPLWDPD[LP GHPDMRUDUHDVDODULLORUYDIL

800 250

100 = 61%
900

QORFXLQGvQUHOD LDSUHFHGHQW UH]XOW :

2300 + 900(1 + 0,61)
= 0,93725, GHFLXQFRHILFLHQWVXEXQLWDUFHHDFHDUDW
4000

F XQLWDWHDHVWHUHQWDELO 

0,93725) = 250 mil. lei.

$XWRFRQWUROXOXWLOL]

ULLIRQGXOXLGHVDODULL

,QGLIHUHQW GH IRUPD GH SURSULHWDWH ILUPD WUHEXLH V  H[HUFLWH XQ

autocontrol asupra PRGXOXLvQFDUHHYROXHD]

FH

vQVHDPQ 

SUDFWLF

vQFDGUDUHD

vQ

FKHOWXLHOLOHFXPDQRSHUDFHHD

DQXPLWH

OLPLWH

SUHVWDELOLWH

VDX

UHFRQVLGHUDWH DVWIHO vQFkW V  VH DVLJXUH UHDOL]DUHD LQGLFDWRULORU GH HILFLHQ

SUHY ]X L

Ca limite prestabilite pot fi consideUDWH QRUPHOH GH PXQF

 vQ

YLJRDUH OD GDWD UHVSHFWLY  SUHFXP L IRQGXO GH VDODULL SUHY ]XW SODQLILFDW
ODQLYHOXOILUPHLLVXEXQLW

LORURUJDQL]DWRULFH3UDFWLFDFHDVWDvQVHDPQ F 

OXQDUWULPHVWULDOLODILQHOHDQXOXL RGDW FXvQWRFP

VH IDF  FRPSDUD LH FX IRQGXO

irea statelor GHSODW V 

planificat2, stabilindu-VH DVWIHO DD-numita

Fs).
Fs = Fs1 Fs0 = -HFRQRPLHDEVROXW

PRGLILFDUHDEVROXW 

GHS LUHDEVROXW

Exemplu:
Cazul (mil. lei)
A
B
2560
2734
2579
2579
-19
+155

1. Fond de salarii efectiv

2. Fond salarii planificat
'LIHUHQ  2)

$GPL kQG F  GUHSWXULOH GLQ VWDWHOH GH VDODULL VXQW FDOFXODWH vQ UDSRUW
GH PXQFD SUHVWDW  vQ SULPD VLWXD LH FD]XO $ FRQVLGHU P F  IDFWRULL GH
GHFL]LHDLXQLW

LLSRWV RUGRQDQ H]HHIHFWXDUHDSO

LL

Q VLWXD LD GHS LULL DEVROXWH FD]XO % HVWH QHFHVDU  UHFRQVLGHUDUHD
OLPLWHLLQL LDOHSULQUHFDOFXODUHDDFHVWHLD
2 DVHPHQHD UHFDOFXODUH HVWH MXVWLILFDW  SULQ DFHHD F  vQWUH YROXPXO
GH DFWLYLWDWH DO vQWUHSULQGHULL L GLQDPLFD IRQGXOXL GH VDODULL H[LVW  R
OHJ WXU GLUHFW vQ HOHDV XQHRULLFDRFRUHOD LHGHSURSRU LRQDOLWDWH
3UREOHPD FDUH VH SXQH HVWH RS LXQHD SHQWUX FULWHULLOH vQ IXQF LH GH
FDUH

SRDWH

IL

I FXW 

UHFDOFXODUHD

IRQGXOXL

GH

VDODULL

'H

SULQFLSLX

> ?A@ B? C D EGFEGH,CIJ#B KLBM N M D O"H,EPJ IO"@ I#K IHQDRQDSK O EPT SUEVFEGCINJSM S D EWXCSW%FEVE!Y ENZJ K BW%M ESK D U M D K EVJEM D I#SFED
J#M ECEF#E?#O EW#@ I? F#B KFE%M E@ EM D ? EO C#[

FRQVLGHU P F  WUHEXLH V  VH IRORVHDVF  DFHO LQGLFDWRU vQ FDUH VH UHJ VHWH
vQWUHJXO FRQVXP GH PXQF  YLH FX DFRSHULUH PDWHULDO  SURGXVH OXFU UL

executate, servicii etc., respectiv, veniturile din exploatare.

5H]XOWDWXO FRPSDUD LHL GLQWUH IRQGXO GH VDODULL VWDELOLW )V1 L FHO

reFDOFXODW)USRDUW GHQXPLUHDGHPRGLILFDUHUHODWLY 

Fs1 Fr = -HFRQRPLHUHODWLY GHS LUHUHODWLY

)RQGXOGHVDODULLUHFDOFXODWVHSRDWHGHWHUPLQDSHED]DUHOD LLORU

I) Fr =

Fs 0 Iq
,
100

unde:
Iq

venituri din exploatare realizate

YHQLWXULGLQH[SORDWDUHSUHY ]XWH

LQkQGVHDPDGHIDSWXOF LFKHOWXLHOLOHFXVDODULLOHVHSRWvPS U LvQ

YDULDELOHLIL[HVHSRDWHIRORVLLUHOD LD

II) Fr =

Fv 0 Iq
+ Fc1,
100

unde:
Fv0 PDQRSHUDYDULDELO GHUHJXO GLUHFW 
Fc1 = Fondul de salarii constant (fix) efectiv

Q VLWXD LD LQGH[ ULL VDODULLORU UH]XOWDWXO RE LQXW VH FRUHFWHD]  FX

coeficientul K luat n calcul la stabilirea drepturilor individuale n perioada

UHVSHFWLY 
1RW 5HFDOFXODUHDVHIDFHSHED]D GDWHORUFXP

ulate, de la nceputul

SHULRDGHL2S LXQHDSHQWUXRYDULDQW VDXDOWDHVWHvQIXQF LHGHFRQGL LLOHGH

VDODUL]DUHVWDELOLWHFXIRUPD LLOHGHPXQF 

Exemplu:

1. Fond de salarii efectiv

2. din care: - variabile
3.
- fixe
4. Fond de salarii planificat
5. din care: - variabile
6. Venituri din exploatare planificate
7. Venituri din exploatare realizate

Cazul (mil. lei)

A
B
2737
2737
2350
2350
387
387
2579
2579
2230
2230
45400
45400
48940
43500

8. Indicele de realizare a veniturilor (%)

9. Fond de salarii recalculat
(rd. 4 rd. 8)

107,8

96,12

2780

2479

-43

+258

2791

2530

-54

+207

0RGLILFDUHUHODWLY

(rd. 1 rd. 9)
11. Fond de salarii recalculat (II)
(rd. 5 rd. 8 + rd. 3)
12. ModificarHUHODWLY
(rd. 1 rd. 11)

5H]XOW  F  vQ FD]XO $ vQ DPEHOH VLWXD LL V D RE LQXW R HFRQRPLH

UHODWLY 

FDUH

SURGXFWLYLW

HVWH

XQ

HIHFW

DO

UHVSHFW ULL

FRUHOD LHL

GLQWUH

FUHWHUHD

LLLDVDODULXOXLPHGLXQFD]XO%VLWXD LDHVWHLQYHUV 

&H IDFH FRQGXFHUHD XQLW

LL " Q DPEHOH FD]XUL VWDWHOH GH SODW 

vQVXPHD] PLOOHL

Pentru cazul A:
QWUHSULQGHUHD VROLFLW  E QFLL HOLEHUDUHD IRQGXOXL GH VDODULL
UHVSHFWLY

L

RQRUHD] 

GUHSWXULOH

LQGLYLGXDOH

$U

H[LVWD

L

SRVLELOLWDWHD V  ILH VROLFLWDW IRQGXO UHFDOFXODW L GDF  QX DX

LQWHUYHQLWPRGLILF ULGHRVHELWHvQFRQGL LLOHGHPXQF HFRQRPLD
UHODWLY  SRDWH IL UHSDUWL]DW  VDODULD LORU vQ IXQF LH GH FRQWULEX LD
DGXV  ODUHDOL]DUHDSURJUDPXOXLGH SURGXF LH 'DF  DXLQWHUYHQLW
DQXPLWH FRQGL LL QRL PHFDQL]DUHD XQRU RSHUD LL WHKQRORJLL QRL
HWFFDUHDXIDYRUL]DWFUHWHUHDSURGXFWLYLW
DFWLYLW

LLPXQFLLFDHIHFWDO

LL vQWUHSULQGHULL HFRQRPLD VH FRUHFWHD]  FX LQIOD LD

DFHVWRUD

XUPkQG

FD

QXPDL

GLIHUHQ D

V 

ILH

UHSDUWL]DW 

VDODULD LORU

Pentru cazul B:
'DF  QX VXQW FRQGL LL RELHFWLYH GHRVHELWH VXPD VROLFLWDW  GH
E QFLL YD IL WRW OD QLYHOXO IRQGXOXL UHFDOFXODW LDU GHS LUHD
UHODWLY  YD IL VXSRUWDW  GH VXEXQLW

LOH FDUH QX L

-au realizat

SURJUDPXOGHSURGXF LHVWDELOLW

1RW

:&RQVLGHU

PF UHFDOFXODUHDIRQGXOXLGHVDODULLWUHEXLHV ILHR

SUREOHP  H[FOXVLY  D XQLW

LL FKLDU GDF  VH VROLFLW  XQ vPSUXPXW EDQFD

WUHEXLH V  XUP UHDVF  GRDU UHDOL]DUHD FRQGL LLORU VWDELOLWH FX GHELWRUXO

pentru rambursarea creditelor la termenul stabilit.

Un alt aspect al autocontrolului fondului de salarii, n special n

XQLW

LOH GH FRQVWUXF LL VH UHIHU  OD VWDELOLUHD GUHSWXULORU LQGLYLGXDOH vQ

IXQF LH GH YROXPXO GH OXFU UL H[HFXWDWH L LPSOLFLW DO WLPSXOXL OXFUDW
(YLGHQW

U VSXQGHUHD

GLUHFW 

UHYLQH

HILORU

GH

HFKLSH

PDLWULORU

L

FRQGXF WRULORU GH DQWLHUH SHQWUX PRGXO vQ FDUH VH HIHFWXHD]  SRQWDMHOH
'LVSHUVDUHDvQWHULWRULXDRELHFWLYHORUGHFRQVWUXF LHvQJUHXQHD] H[HUFLWDUHD
XQXLFRQWUROGLUHFWODWRDWHSXQFWHOHGHOXFUXGHF WUHFRQGXF WRULLDFWLYLW

LL

ILQDQFLDUHDILUPHL'HDFHHDHVWHQHFHVDUV VHIRORVHDVF DQXPLWHFRUHOD LL

GLQWUHGLIHUL LLQGLFDWRULSHQWUXDSXWHDGHSLVWDHYHQWXDOHOHDEDWHULvQFHHDFH
SULYHWH VXSUDHYDOXDUHD XQRU GUHSWXUL $VWIHO H[HFXWDUHD XQHL OXFU UL SH
OkQJ  PDQRSHU  LPSOLF  L XQ FRQVXP GH PDWHULDOH 'HFL GDF  OD XQ
RELHFWLY GH FRQVWUXF LL VH FRQVWDW  GLVFUHSDQ H vQWUH DFHVWH FDWHJRULL GH
FKHOWXLHOL vQVHDPQ  F  HVWH QHFHVDU  R DQDOL]  vQ GHWDOLX SHQWUX FODULILFDUHD
VLWXD LHL
Q DFHODL FRQWH[W VH vQVFULH L XUP ULUHD HYROX LHL FKLULHL SHQWUX
XWLODMHOH GH FRQVWUXF LL GH H[HPSOX PDFDUDOH WXUQ vQ IXQF LXQH OD XQ
RELHFWLY

FKHOWXLHOLOH

SHQWUX

EHWRDQH

DSH

L

PRUWDUH

FX

OXDUHD

vQ

FRQVLGHUDUH D VWDGLXOXL IL]LF GH H[HFX LH D OXFU ULORU (YROX LD DFHVWRU

cheltuieli poaWH SXQH vQ HYLGHQ

 DQXPLWH HOHPHQWH FDUH V  FRQGXF  OD

FRQFOX]LDF PDQRSHUDvQUHJLVWUDW QXVHMXVWLILF vQWRWDOLWDWH

Q LSRWH]D F  DSDU DVHPHQHD VLWXD LL FRQGXFHUHD XQLW

LL WUHEXLH V 

DF LRQH]H SULQ LQWHUPHGLXO RUJDQLVPHORU LQWHUQH GH VSHFLDOLWDWH

pentru

UHFXSHUDUHD VXPHORU DFRUGDWH QHMXVWLILFDW L VDQF LRQDUHD vQ FRQIRUPLWDWH FX

QRUPHOHvQYLJRDUHDFHORUYLQRYD L

3.10 Analiza cheltuielilor cu dobnzile

3HQWUX ILQDQ DUHD DFWLYLW

LL GH SURGXF LH L LQYHVWL LL XQLW

LOH SRW

DSHOD L OD vPSUXPXWXUL EDQFDUH SXUW WRDUH GH GREkQ]L ,QGLIHUHQW GDF 
DFHVWHD VH LQFOXG VDX QX vQ FRVWXUL vQ XOWLP  LQVWDQ

 DIHFWHD]  SURILWXO QHW

DOILUPHLQSUHYL]LRQDUHDQHFHVDUXOXLGHIRQGXULSHQWUXRDQXPLW SHULRDG 
SULQEXJHWXOGHYHQLWXULGDF HVWHFD]XOVHVWDELOHWHLQHFHVDUXOGHFUHGLWH
UHVSHFWLY GREkQGD DIHUHQW  SULQ DFWH QRUPDWLYH VH SRW SUHYHGHD FDWHJRULL
GH FUHGLWH FDUH VH GLIHUHQ LD]  SULQ SURFHQWXO GH GREkQG  vQ DFHODL WLPS
SHQWUX GLVSRQLELOLW

LOH SURSULL S VWUDWH OD EDQF VH vQFDVHD]  XQ

procent de

GREkQG 
Q DQDOL]D FKHOWXLHOLORU FX GREkQ]LOH VH XUP UHWH HYROX LD DFHVWRUD
FRPSDUDWLY

FX

SHULRDGD

DQWHULRDU 

SUHFXP

L

ID

GH

SUHYHGHUL

explicndu-VH PRGLILFDUHD ORU SULQ SULVPD IDFWRULORU FDUH OH GHWHUPLQ 

Obiectul analizei l poateFRQVWLWXLDWkWVXPDDEVROXW 6GFkWLQLYHOXOORU
ODOHLFLIU GHDIDFHUL&G
QSULPXOFD]VHIRORVHWHPRGHOXO

Sd =

Ki d
,
100

unde:
Ki = capitalul mprumutat;
d = SURFHQWXOPHGLXGHGREkQG

3HQWUX FUHGLWHOH DIHUHQWH DFWLYLW

LL GH H[SORDWDUH VXPD GREkQ]LL

SRDWHILH[SULPDW SULQUHOD LD

Sd =

Sm K d
100 2

unde:
Sm = soldul mediu al activelor circulante;
K = FRWD SURFHQWXDO  GH SDUWLFLSDUH D FUHGLWXOXL OD ILQDQ DUHD DFWLYHORU
circulante;
d
= procentul mediu de dobnG 
&D QLYHO OD  OHL FLIU  GH DIDFHUL FKHOWXLHOLOH FX GREkQ]LOH VH
DQDOL]HD] FXDMXWRUXOUHOD LHL

Cd =

1
Dz K d
T 10

unde:
T = perioada (360 zile);
Dz = YLWH]DGHURWD LHDDFWLYHORUFLUFXODQWH
)RUPXODDQWHULRDU UH]XOW GLQ

CA
Dz K d
100 T
1000
CA
2

0RGLILFDUHDVXPHLDEVROXWHDGREkQ]LLVHH[SOLF SULQLQIOXHQ D

activelor circulante
1
(Sm1 Sm 0 )K 0 d 0
100 2

cotei de participare a creditului

1
Sm1 (K 1 K 0 )d 0
100 2

SURFHQWXOXLPHGLXGHGREkQG

1
100 2

Sm1 K 1 (d1 d 0 )

Care este semniILFD LDLQIOXHQ HORUUHVSHFWLYH?

 0DMRUDUHD DFWLYHORU FLUFXODQWH HVWH MXVWLILFDW  QXPDL GDF  HVWH
XUPDUHD FUHWHULL SURGXF LHL vQ FRQGL LLOH PHQ LQHULL YLWH]HL GH URWD LH
SUHY ]XW QFD]FRQWUDUvQVHDPQ RLPRELOL]DUHGHIRQGXULLvQFRQVHFLQ

vPSUXPXWXUL VXSOLPHQWDUH SXUW WRDUH GH GREkQG  PDMRUDW  L GH FRWD GH

participare a creditului.
0RGLILFDUHDSURFHQWXOXLGHGREkQG SRDWHILH[SOLFDW SULQ

VFKLPE UL vQ VWUXFWXUD FUHGLWHORU GDF  SURFHQWXO HVWH GLIHUHQ LDW

astfel;
schimbarea proFHQWXOXL GH
inclusiv indexarea acesteia.

GREkQG  SULQ UHJOHPHQW UL OHJDOH

&D QLYHO PHGLX OD  OHL SURGXF LH FKHOWXLHOLOH FX GREkQ]LOH VH
DQDOL]HD] SULQLQWHUPHGLXOIDFWRULORU
9LWH]DGHURWD LHDDFWLYHORUFLUFXODQWH

1
(Dz1 Dz 0 ) K 0 d 0
T 10
2. Cota de participare a creditului
1
Dz1 (K 1 K 0 ) d 0
T 10

3URFHQWXOPHGLXGHGREkQG

1
Dz1 K 1 (d1 d 0 )
T 10
0RGHOXO SUH]HQWDW SXQH vQ HYLGHQ

 LPSRUWDQ D GHRVHELW  SH FDUH R

DUH DFFHOHUDUHD YLWH]HL GH URWD LH vQ GLPLQXDUHD HIHFWXOXL SH FDUH

-l are

FRQWUDFWDUHD GH vPSUXPXWXUL PDL DOHV vQ FRQGL LLOH vQ FDUH GREkQGD DUH XQ

nivel ridicat.

3.11 Analiza costului pe produse

QFDGUDUHD vQ DF LXQHD DPSO  GH VSRULUH FRQWLQX  D UHQWDELOLW Li,
analiza costului pe produs constituie etapa de nceput care precede punerea
n aplicare a P VXULORU WHKQLFR-RUJDQL]DWRULFH PHQLWH V  FRQGXF  OD
economisirea resurselor consumate.
2UJDQL]DUHD L GHVI XUDUHD SUDFWLFLL GH DQDOL]  D FRVWXULORU SH
SURGXVH HVWH FRQGL LRQDW  GH PRGXO GH RUJDQL]DUH D HYLGHQ HL FKHOWX

ielilor

GH SURGXF LH L FDOFXODOSUH XOXL GHFRVW SUHFXPL GHFDUDFWHUXO SURGXF LHL
LJUDGXOGHFRPSOH[LWDWHDODFHVWXLD
$QDOL]D FRVWXOXL SH SURGXV XUP UHWH DEDWHUHD DFHVWXLD ID

 GH XQ

anumit criteriu (costul planificat, normat, sau din anul precedent),

FDWHJRULLOH GH FKHOWXLHOL DUWLFROH GH FDOFXOD LH HOHPHQWH SULPDUH SH VHDPD
F URUDV DXSURGXVPRGLILF ULSUHFXPLIDFWRULLFDUHDXGHWHUPLQDWDEDWHULOH

respective.

2 LPSRUWDQ

 GHRVHELW  R SUH]LQW  LGHQWLILFDUHD UH]HUYHORU H[LVWHQWH

care pot fL PRELOL]DWHvQSURFHVXOGHH[HFX LHDSURGXVXOXL SHQWUXUHGXFHUHD

FRQWLQX  D FRVWXOXL L PHQ LQHULL VDX FKLDU vPEXQ W
DILDELOLW

LULL FDOLW

LL SURGXVXOXL

LLDFHVWXLD

2UJDQL]DUHD PXQFLL GH DQDOL]  D FRVWXULORU SH SURGXVH LPSOLF 

SDUFXUJHUHDXUP WRDUH

a)

lor etape:

6WDELOLUHD SURGXVHORU FDUH XUPHD]  D IL VXSXVH DQDOL]HL 'H

UHJXO VXQWFHUFHWDWHFXSULRULWDWHSURGXVHOHODFDUHV DXGHS LW

FRVWXULOH DQWHFDOFXODWH VDX QRUPDWH $FHDVWD QX H[FOXGH L

produsele la care s-DX RE LQXW HFRQRPLL SHQWUX D JHQHUDOL]a

H[SHULHQ DSR]LWLY 

b)

([SOLFDUHD PRGLILF ULL FRVWXOXL SH ILHFDUH SURGXV SULQ SULVPD

categoriilor de cheltuieli (articole sau elemente), stabilindu-se

FRQWULEX LD

DEVROXW 

L

SURFHQWXDO 

D

ILHF UHL

FDWHJRULL

OD

PRGLILFDUHDWRWDO DFRVWXOXLSHSURGXV

c)

AnalL]DHOHPHQWHORUGHFKHOWXLHOLSULQSULVPDIDFWRULORUGLUHF LL
LQGLUHF L

GH

LQIOXHQ



$VWIHO

PRGLILFDUHD

FKHOWXLHOLORU

materiile prime, materialele directe (FKPVHH[SOLF

,QIOXHQ DFRQVXPXULORUVSHFLILFHFV

(cs1 cs 0 )p 0

2,QIOXHQ DSUH XOXLPDWHULDOHORUS

cs1 (p1 p 0 )

SULQ

FX

Cheltuielile cu salariile directe sunt dependente de timpul de

salariul mediu pe unitate de
timp (sh).
Deci, FKUVHH[SOLF SULQLQIOXHQ D

timpXOXLGHPXQF
Chs 0
(t 1 t 0 )sh 0 sau
Chs 0
Iw
unde:
t0
,Z LQGLFHOHSURGXFWLYLW LLPXQFLLHVWHFDOFXODWSHED]DUHOD LHL
t1

salariul mediu orar

Chs 0
t 1 (sh 1 sh 0 ) sau Chs1
Iw
Cheltuielile indirecte (chi), fiind reparWL]DWH SH ED]  GH FKHL GH
reparti LHVHYRUDQDOL]DSULQSULVPDPRGLILF ULL
PXQF

FRQVXPDWSHXQLWDWHGHSURGXVWL

YROXPXOXL SURGXF LHL LQIOXHQ D F UXLD VH GHWHUPLQ  SH ED]D

UHOD LHL

Chi 0
Chi 0
Iq
q
unde: Iq = 1
q0

sumei absolute a cheltuielilor indirecte:

Chi 0
Chi1
Iq
1RW  Q FD]XO FkQG FRPSDUD LD VH IDFH FX FRVWXO QRUPDW vQ WRDWH

UHOD LLOHFRVWXODQWHFDOFXODWVHYDvQORFXLFXQLYHOXOQRUPDW

,GHQWLILFDUHDXQRUQRLUH]HUYH GHUHGXFHUHDFRVWXULORUWUHEXLHI FXW 

vQ OHJ WXU  FX SRQGHUHD GLIHULWHORU FDWHJRULL GH FKHOWXLHOL L GH GHSHQGHQ D
ORU ID

 GH YROXPXO SURGXF LHL $VWIHO SHQWUX FKHOWXLHOLOH IL[H SH XQLWDWH GH

SURGXV GHFL YDULDELOH vQ VXP  DEVROXW  PDWHULL SULPH VDODULL GLUHFWH HVWH
QHFHVDU RDQDOL] WHKQLFR HFRQRPLF DWXWXURUFDWHJRULLORUGHFRQVXPXULQ

ceea ce prLYHWH FKHOWXLHOLOH LQGLUHFWH FDUH vQ JHQHUDO VXQW YDULDELOH SH

XQLWDWH GH SURGXV SRWIL PLFRUDWH SULQ RSWLPL]DUHD YROXPXOXL GH SURGXF LH
HYLGHQW WUHEXLH V  VH

LQ  VHDPD GH H[LVWHQ D UHVXUVHORU PDWHULDOH

FDSDFLWDWHDGHSURGXF LHLSRVLELOLW

LOHGH

desfacere).

Q WHRULD L SUDFWLFD HFRQRPLF  SRDWH IL SXV  SUREOHPD LQIOXHQ HL

YDULD LHL YROXPXOXL GH DFWLYLWDWH JUDG GH IRORVLUH D FDSDFLW

LL DVXSUD

costului unitar.

3HQWUX D vQ HOHJH DFHVW PHFDQLVP VH DUH vQ YHGHUH XUP WRDUHD

VLWXD LH

1. volumul QRUPDO GH DFWLYLWDWH FDUH DVLJXU

DFDSDFLW LLGHSURGXF LHEXF L
2. cheltuieli fixe 30000 mii lei;
3. cheltuieli variabile
(20000 4000) = 80000 mii lei;
4. cheltuieli totale (2 + 3) = 110000 mii lei;
5. cost pe unitate lei (4 : 1) = 27500 lei.

 R IRORVLUH UD LRQDO 

6HSUHVXSXQHF GDWRULW UHGXFHULLFHUHULLVHPLFRUHD] YROXPXOGH

DFWLYLWDWHODEXFQDFHVWHFRQGL LLFRVWXOSHEXFDW YDIL

20000 +

30000
= 28571 lei
3500

Q FRQVHFLQ

 HIHFWXO VF GHULL YROXPXOXL GH DFWLYLW

ate este 28571

27500 = 1071 lei

'DF  SUH XO GH YkQ]DUH HVWH HVWLPDW OD  OHL UH]XOWDWXO VFRQWDW

este:
a)vQFD]XODFWLYLW LLQRUPDOH
(50000 27500) 4000 = 90000 mii lei
b)vQFD]XOVXEDFWLYLW LL
(50000 28571) 3500 = 75002 mii lei
c) efHFWXOVXEDFWLYLW LLE a) = -14998 mii lei

3.12 Analiza costului produselor comparabile

Produsele comparabile sunt acele produse care s-au fabricat n cadrul
XQLW

LL L vQ SHULRDGD DQWHULRDU  FHOHL SHQWUX FDUH VH IDFH DQDOL]D 7HRULD L

practica eFRQRPLF

 HYLGHQ LD]  WRW PDL SUHJQDQW QHFHVLWDWHD XUP ULULL

HYROX LHL XQRU IHQRPHQH HFRQRPLFH L vQ UDSRUW FX UHDOL] ULOH SHULRDGHL

precedente. ntr-RDVHPHQHDVLWXD LHVHDIO

LFKHOWXLHOLOHDIHUHQWHSURGXF LHL

FRPSDUDELOH SHQWUX FDUH VH FRQVLGHU  F  HVWH DEVROXW QHFHVDU V  VH

VWDELOHDVF  XQ FRVW DQWHFDOFXODW SODQLILFDW SURJUDPDW FDUH YD IL VLPEROL]DW

n continuare cu Cp), ntruct:

WUHEXLH V  ILH OXDWH vQ FRQVLGHUDUH QRLOH FRQGL LL vQ FDUH VH
GHVI RDU  DFWLYLWDWHD

HYROX LD

salariilor, sistemul de impozitare);

SUH XULORU

GH FXPS UDUH

HVWH QHFHVDU V  VH VWDELOHDVF  ED]D GH FRQWURO D FKHOWXLHOLORU

pe centre generatoare;

VH LPSXQH XQ FRQWURO DVXSUD PRGXOXL vQ FDUH VH UHDOL]HD] 
SURJUDPHOH

VWDELOLWH

SHQWUX

SHULRDGD

GH

JHVWLXQH

OXDW 

vQ

considerare.
3HQWUX HYROX LD FRVWXULORU DIHUHQWH SURGXVHORU FRPSDUDELOH VH YD
IRORVL PRGLILFDUHD DEVROXW  0 L SURFHQWXDO  0 D FRVWXOXL FDUH DUH XQ
QLYHOSUHY ]XWSLXQXOUHDOL]DW

Astfel, pentru un produs:

Mp = cp c0
n care:
c0
=
precedente
M1 = c1 c0
c p c0
cp

Mp% =
100 sau
1100
c0
c0

c c0
M1 % = 1
100 sau 1 1100
c0
c0

'DF UH]XOWDWXODUHVHPQXOPLQXV-vQVHDPQ

DEVROXW  VDX SURFHQWXDO  ID

costul

perioadei

RUHGXFHUHDFRVWXOXL

 GH DQXO SUHFHGHQW LDU GDF  HVWH VHPQXO 

VHPQLILF RPDMRUDUH

Pe baza daWHORU GLQ WDEHOXO  UH]XOW

 F FHOHWUHL SURGXVH IRORVLWH

SHQWUXH[HPSOLILFDUHSUH]LQW VLWXD LLGLIHULWH

Astfel:
produsul A: s-D SUHY

]XW R PDMRUDUHD FRVWXOXL ID

 GHDQXO SUHFHGHQW L V

-a

UHDOL]DWRFUHWHUHPDLPDUH

produsul B: s-DSUHY
produsul C: s-DSUHY

]XWRUHGXFHUHUHDOL]DW vQWU RSURSRU LHPDLPDUH

]XWRUHGXFHUHLV DUHDOL]DWRFUHWHUHDFRVWXOXL

Q WRDWH FD]XULOH PRGLILFDUHD DEVROXW  L SURFHQWXDO  UHDOL]DW  ID

GH DFHHD SUHY ]XW  HVWH GHWHUPLQDW  GH YDULD LD FRVWXOXL HIHFWLY ID
SUHY ]XW

PRGLILFDUHDDEVROXW F1

PRGLILFDUHDSURFHQWXDO 

cp ;
c1 c p
c0

100 .

Astfel, pentru produsul A:

PRGLILFDUHDDEVROXW 



1250 = +1900 lei

c1 cp = 71900 70000 = +1900 lei

 GH FHO

PRGLILFDUHDSURFHQWXDO

c1 c p 71900 70000
=
100 = +2,76%
c0
68750
3.19
c _#d8e f e g\hiLj8hTabelul
_#gikb a \`

Modificare

\]^Q_#` ab

Cost pe unitate de produs (lei

Nr.
crt
.

1
2
3

j6hlga8hikb
Produs

j8higid8ikb

A
B
C

Pr.

j6him na b

(c0)

(cp)

realizat
(c1)

68750
113000
789488

70000
105860
780000

71900
103750
802000

(%)

(lei)

j6him na b

op qr stu

realizat

(cp c0)

realizat
(c1-c0)

cp

c 1100
0

c1

1100
c
0

+1250
-7140
-9488

+3150
-9250
+12512

+1,82
-6,32
-1,20

+4,58
-8,19
+1,58

'LQ SXQFW GH YHGHUH SUDFWLF HVWH QHFHVDU V  ILH VWD

bilit efectul

PRGLILF ULL FRVWXULORU SHQWUX vQWUHDJD SURGXF LH FRPSDUDELO  SHQWUX D IL

corelat cu venitul aferent acesteia, att n faza de elaborare a bugetului de

YHQLWXULLFKHOWXLHOLFkWLFHDGHH[HFX LH

Deci:

M p = q p cp c0
M1 = q1 (c1 c 0 )

q pc p

1100
Mp % =

q pc0

q1c1

M1 % =
1100
q 1c 0

3H ED]D FRVWXULORU SH SURGXVH GLQ WDEHOXO  L D FDQWLW

SUHY ]XWHLUHDOL]DWHVHVWDELOHVFXUP WRDUHOHGDWHVLQWHWLFH
3URGXF LDFRPSDUDELO SUHY ]XW H[SULPDW vQ

cost din anul precedent:

qpc0 = 25500 mil. lei

FRVWSUHY ]XW

qpcp = 25810 mil. lei

3URGXF LDFRPSDUDELO UHDOL]DW H[SULPDW vQ

costul din anul precedent:

q1c0 = 26430 mil. lei

FRVWSUHY ]XW

q1cp = 26034 mil. lei

LL

cost realizat:
q1c1 = 26266 mil. lei

'LQGDWHOHPHQ LRQDWHUH]XOW 

PRGLILFDUHDDEVROXW SUHY ]XW

PRGLILFDUHDSURFHQWXDO SUHY ]XW

Mp = 25810 25500 = +310 mil. lei

25810
Mp % =
1100 = +1,22%
25500

PRGLILFDUHDDEVROXW UHDOL]DW

M1 = 26266 26430 = -164 mil. lei

modificarea procHQWXDO UHDOL]DW
26266
Mp% =
1100 = 0,62%
26430
Q VLWXD LD GDW  V-D SUHY ]XW R FUHWHUH D FRVWXULORU FX  PLO OHL
UHVSHFWLY  L V-a realizat o reducere de 164 mil. lei, respectiv
$FHVWHUH]XOWDWHWUHEXLHV ILHDQDOL]DWHSULQSULVPDIDFWorilor care le

GHWHUPLQ IDSWFHLPSOLF RWUDWDUHVHSDUDW DORU

$QDOL]D PRGLILF

comparabile)LLQGRP

ULL SURFHQWXDOH PHGLL D FRVWXOXL SURGXVHORU

ULPHPHGLHPRGLILFDUHDSURFHQWXDO HVWHHIHFWXOD

GRL IDFWRUL UHVSHFWLY VWUXFWXUD SURGXF LHL J L PRGLILFDUHD SURFHQWXDO  SH

fiecare produs (m%).

Deci:
Mp % =

gp mp % ,

M1 % =

100
g1 m1 %

iar

100

3HQWUX D SXWHD VWDELOL LQIOXHQ D VWUXFWXULL HVWH QHFHVDU  UHFDOFXODUHD

PRGLILF ULL SURFHQWXDOH vQ IXQF LH GH VWUXFWXUD HIHFWLY  D SURGXF LHL L

moGLILFDUHDSURFHQWXDO

M %=

SHSURGXVHSUHY ]XW UHVSHFWLY

g1 mp %
100

FHHDFHHFKLYDOHD] FX

q1c p

100 = 26034 1100 = 1,50%

26430
q 1c 0

QFRQVHFLQ

M % = 0,62 (+ 1,22 ) = 1,84%

din care:
LQIOXHQ DVWUXFWXULL

1,50 1,22 = -2,72%

se 0,62 (-1,50) = +0,88%

LQIOXHQ DFRVWXULORUSHSURGX

'DF  vQ DQVDPEOXO SURGXVHORU FRPSDUDELOH UH]XOW  R UHGXFHUH D

FRVWXULORU FD HIHFW DO VWUXFWXULL SURGXF LHL OD QLYHOXO SURGXVHORU VH
vQUHJLVWUHD]  R FUHWHUH D FRVWXULORU 'HFL vQ VSDWHOH XQXL UH]XOWDW DSDUHQW

pozitiv, se ascund rezultate negative.

$QDOL]D

PRGLILF

ULL

DEVROXWH

comparabile.QFDGUXOPRGLILF

D

FRVWXULORU

DIHUHQWH

SURGXF LHL

ULLDEVROXWHLQWHUYLQHLYROXPXOSURGXF LHL

FD IDFWRU GLPHQVLRQDO &D DWDUH PRGLILFDUHD DEVROXW  D FRVWXULORU HVWH

LQIOXHQ DW GHYROXPXOSURGXF LHLVWUXFWXUDDFHVWHLDLFRVWXOSHSURGXVHQ

exemplul dat:
M = -164 (+310) = -474 mil. lei

din care:

IQIOXHQ DYROXPXOXLSURGXF LHL

q1c0 ( q pcp q pc0 ) ( q pcp q pc0 )=

q pc0
=

26430
(25810 25500) (25810 25500) = +321 (+310) = +11 mil. lei
25500

,QIOXHQ DVWUXFWXULL

( q1c p q1c 0 ) qq1cc0 ( q p c p q p c 0 )=

p 0
(26034 26430) (+ 321) = 717 mil. lei

,QIOXHQ DFRVWXOXL

q1c1 q1c p = 26266 26034 = +232 mil. lei

Q FD]XO PRGLILF ULL DEVROXWH VWUXFWXUD SURGXF LHL FRQVWLWXLH IDFWRUXO

FDUH D FRQGXV vQ ILQDO OD UHDOL]DUHD HFRQRPLLORU DIHUHQWH SURGXF LHL
FRPSDUDELOHQDFWLYLWDWHDSUDFWLF WUHEXLHV VHLGHQWLILFHFRQGL LLOHvQFDUH

s-a modificat structuUD

vQ FRUHOD LH GLUHFW  FX VDWLVIDFHUHD REOLJD LLORU

DVXPDWH SULQ FRQWUDFWH L UHDOL]DUHD YHQLWXULORU SUHY ]XWH 'H DVHPHQHD VH
LGHQWLILF  SURGXVHOH OD FDUH DX FUHVFXW FRVWXULOH FDX]HOH FDUH OH
GHWHUPLQDW vQ YHGHUHD IRUPXO ULL P VXULORU FDUH VH LPSXQ
SHULRDGDXUP WRDUH

-au
a fi luate pentru

n exemplul dat, s-DDYXWvQYHGHUHXUP

M1 % M p % =

M1 M p =

WRDUHDVLWXD LH

$FHDVWD vQVHDPQ  F  V D SUHY ]XW R FUHWHUH D

FRVWXOXL ID

 GH DQXO SUHFHGHQW L V

UHGXFHUHDWkWvQVXP DEVROXW FkWL

-a realizat o
procentual.

3RWILvQWkOQLWHLDOWHFD]XULFXPDUIL

M1 % M p % = +
M1 M p = +

5H]XOW  F  V D SUHY ]XW R FUHWHUH D FRVWXULORU

DIHUHQWH SURGXF LHL FRPSDUDELO  FDUH V

-a realizat

ntr-RSURSRU LHPDLPDUH

M1 % M p % = +
M1 M p =

Prevederile sunt similare cazului anterior, cu

GHRVHELUHD F  vQ P ULPL DEVROXWH FUHWHUHD D
IRVW PDL PLF  GDWRULW  QHUHDOL] ULL SURGXF LHL
SUHY ]XWH

M1 % M p % =
M1 M p = +
M1 % M p % =

M1 M p =

M1 % M p % =
M1 % M p % = +

S-D SUHY ]XW R FUHWHUH GH FRVWXUL GDU V-a

realizat ntr-R SURSRU LH PDL PLF  vQ FRQGL LLOH
GHS LULLSURGXF LHLSUHY ]XWH

S-D

SUHY ]XW R UHGXFHUH D FRVWXULORU L V

-a

UHDOL]DWvQSURSRU LHPDLPDUH

Se

prevede

reducerea

costului, care

se

UHDOL]HD]  QXPDL SURFHQWXDO 1HUHDOL]DUHD vQ

VXP 

DEVROXW  VH

GDWRUHD] 

RE LQHULL

XQHL

SURGXF LLVXEFHDSUHY ]XW 

M1 % M p % = +
M1 M p =

6LPLODUVLWXD LHLSUHFHGHQWHvQFHHDFHSULYHWH

prevederile, dar s-D

SURGXF LHL

FDUH

UHDOL]DW

D

R

DQLKLODW

FUHWHUH

D

LQIOXHQ D

QHIDYRUDELO DVWUXFWXULLLFRVWXOXL

n ca]XO

vQWUHSULQGHULORU

GH

FRQVWUXF LL

VH

XWLOL]HD] 

DFHHDL

PHWRGRORJLHFXGHRVHELUHDF VHDUHvQYHGHUHvQWUHDJDSURGXF LHLDUFRVWXO

GLQSHULRDGDSUHFHGHQW HVWHvQORFXLWFX

costul de deviz.

3.13 Analiza costului marginal

QXQLW

LOHGLQVHFWRUXOSULPDUVHUHFRPDQG IRORVLUHDvQDQDOL] LD

costurilor marginale, care pot servi ca orientare n decizii privind folosirea

FDSDFLW

LLGHSURGXF LHLvQFHOHODOWHXQLW

&RVWXO PDUJLQDO GXS

L

 FXP VH WLH HVWH FRVWXO XQHL XQLW

L

DGL LRQDOHGHSURGX

s.
Nivelul costului marginal comparat cu cel mediu (deci al ntregului
volum al produsului) permite aprecierea punctului n care ntreprinderea (cu
OXDUHD vQ FRQVLGHUDUH D vQF UF ULL FDSDFLW

costurile cele mai mici.

Un DVHPHQHD JUDG GH vQF

LL vL GHVI RDU  DFWLYLWDWHD FX

UFDUH D FDSDFLW

LL LQGLF  DSURSLHUHD FHD

PDL PDUH D FRVWXOXL PDUJLQDO GH FRVWXO PHGLX L HFKLYDOHD]  FX HFKLOLEUXO

relativ.
Acceptarea zonei de degresie (cnd ambele costuri scad) sau zonei
GH SURJUHVLH FkQG FRVWXO PDUJLQDO GHS HWH FRVWXO PHGLX VH MXVWLILF 

numai pe baza altor variabile ale deciziei.

3HQWUXH[HPSOLILFDUHVHIRORVHVFXUP WRDUHOHGDWH

Tabelul 3.20
Nr.
crt.
1
2

Indicatori
3URGXF LDWRWDO vQWRQH
&KHOWXLHOL WRWDOH GH SURGXF LH PLO

P0

P1

150000
75000

200000
103000

500
540
40
6000

515
540
25
5000

lei)
3
4
5
6

&RVWPHGLXPLLOHLWRQ 
3UH GHYkQ]DUHPLLOHL

Profitul unitar (mii lei)

Profitul total (mil. lei)
5H]XOW  F  ID

 GH ED]D GH FRPSDUD LH V D vQUHJLVWUDW R GHS LUH D

costului mediu cu 15 mii lHL (YLGHQW H[SOLFD LD R FRQVWLWXLH VSRULUHD

cheltuielilor totale ntr-XQULWPPDLPDUHGHFkWFHODOYROXPXOXLSURGXF LHL
Costul marginal (CM), potrivit literaturii de specialitate3 VH RE LQH
SHED]DUHOD LHL

Ch1 Ch 0 103000 75000

=
= 560 mii lei WRQ
q1 q 0
200000 150000

Comparativ
3

FX FRVWXO PHGLX SUHY ]XW FRVWXO PDUJLQDO HVWH PDL

*K&kUVWHD&2SUHD&DOFXOD LDFRVWXULORU('3%XFXUHWLSDJ

PDUH IDSW FH D GHWHUPLQDW R FUHWHUH D FRVWXOXL

mediu efectiv cu 15 mii

, ceea ce s-a reflectat n mod negativ att asupra profitului unitar ct
LWRWDOGHFLvQFD]XOGHID RELHFWLYXOSULRULWDr l-DFRQVWLWXLWRE LQHUHDXQHL
OHLWRQ

SURGXF LLVXSOLPHQWDUH
$FWLYLWDWHD SUDFWLF  GH DQDOL]  L LPSOLFLW GH FRQGXFHUH FHUH
VROX LRQDUHD XQRU SUREOHPH FXP DU IL GH H[HPSOX GHWHUPLQDUHD QLYHOXOXL
PD[LP vQ FDUH SOXVXO GH SURGXF LH QHFHVLW  FKHOWXLHOL VXSOLPH

ntare sporite

SHQWUX FD XQLWDWHD V  UHDOL]H]H SURILWXO SUHY ]XW VDX SURILWXO V  ILH HJDO FX
]HURDGLF SXQFWXOGHHFKLOLEUX
3HQWUXFD3

FRVWXOPDUJLQDOPD[LPHVWHGDWGHUHOD LD

q1p1 q 0c 0 200000 540 150000 500

=
= 660 mii lei WRQ
q1 q 0
200000 150000
'HFL SkQ  OD DFHVW QLYHO DO FRVWXOXL

marginal, ntreprinderea este

UHQWDELO GDF UHDOL]HD] SURGXF LDGHWRQH

5HDOL]DUHD

LQWHJUDO  D

SURILWXOXL

SUHY ]XW

SUHVXSXQH

RE LQHUHD

SURGXF LHLVXSOLPHQWDUHFXXQFRVWLQIHULRUFHOXLVWDELOLWDQWHULRUFRVWFDUHVH
GHWHUPLQ SHED]DUHOD LHL

q1p1 (q 0 c 0 + P0 ) 200000 540 (150000 500 + 6000)

= 540 mii lei WRQ
=
q1 q 0
200000 150000

5H]XOW  F  SHQWUX D VH UHDOL]D SURILWXO SUHY ]XW FRVWXO PDUJLQDO

WUHEXLHV ILHLQIHULRUSUH XOXLGHYkQ]DUH
&XQRDWHUHD DFHVWRU HOHPHQWH SUH]LQW  R GHRVHELW  XWLOLWDWH SUDFWLF 

n determinarea unor bugete de cheltuieli

SH ORFXUL GH SURGXF LH SUHFXP L

XUP ULUHD PRGXOXL GH vQFDGUDUH vQ QLYHOXO PD[LP DO FKHOWXLHOLORU GH
SURGXF LH DVWIHO vQFkW SURGXF LD VXSOLPHQWDU  RE LQXW  V  QX FRQGXF  OD

intrarea n zona pierderilor.

$F LXQHD GH UHGXFHUH D FRVWXULORU WUHEXLH vQFDGUDW  vQWU R DQXPLW 

PHWRGRORJLHSHQWUXDLVHDVLJXUDULJRDUHDWLLQ LILF LPSXV GHVHPQLILFD LD

economico-VRFLDO

DHFRQRPLVLULLWXWXURUFDWHJRULLORUGHUHVXUVH

QDFHVWVHQVSRWH[LVWDXUP WRDUHOHPRGDOLW
QFRQGL LLOHXQXLSUH GHYk

LGHDF LXQH

nzare datVHVWDELOHWHGUHSWRELHFWLY

R UHQWDELOLWDWH SURSXV  D IL UHDOL]DW  IDSW FH LPSXQH GHWHUPLQDUHD QRXOXL

nivel al costului pe produs.

3HQWUXDFHDVWDVHSRUQHWHGHODUHOD LD

px
= R,
x

unde:
p = SUH XOGHYkQ]DUH
R = rata renWDELOLW LL
x = nivelul costului pe produs care va fi notat n continuare cu c.
p
3HED]DUHOD LHLSUHFHGHQWH x =
1+ R
'DF GHH[HPSOXXQSURGXVDUHXUP WRDUHDVLWXD LH

-SUH XOGHYkQ]DUH
-FRVWGHSURGXF LH
- beneficiu
- rentabilitate

OHLWRQ

400000 leLWRQ
40000 lei
10%

3HQWUX FD QLYHOXO UHQWDELOLW

VHHVWLPHD] OD
)D

LL V  ILH PLQLP  FRVWXO SURGXVXOXL

440000
392857
.
1 + 0,12

 GH FRVWXO H[LVWHQW VH SRDWH VWDELOL L LQGLFHOH FRVWXOXL IRORVLQG

UHOD LD

P
P
440000
Ic = 1 + R 100 =
1000 =
= 0,9821
(1 + R )c 0
(1 + 0,12)400000
c0
FHHDFHvQVHDPQ RUHGXFHUHGH'HFLSHQWUXDRE LQHR
rentabilitate de 12% se impune o reducere a costului cu 1,79%.
Q FRQWLQXDUH WUHEXLH SUHFL]DWH F LOH SULQ FDUH VH SRDWH UHDOL]D R
DVHPHQHD UHGXFHUH L DLFL SRW IL PDL PXOWH VROX LL FD GH H[HPSOX
GHWHUPLQDUHD FRWHL GH UHGXFHUH FDUH VH SRDWH RE LQH SH VHDPD FKHOWXLHOLORU
FRQYHQ LRQDOH FRQVWDQWH SULQ PDMRUDUHD SURGXF LHL GDF  H[LVW  FDSDFLWDWHD

GLVSRQLELO IRORVLQGX VHUHOD LD

gf 0
gf 0 .
Ig

unde:
gf0 = ponderea cheltuielilor fixe n costul produsului din perioada de
UHIHULQ

Iq =

LQGLFHOHSURGXF LHLIL]LFHSRVLELOGHUHDOL]DW
$VWIHO GDF  JI0

= 30%, iar Iq = 10%, atunci reducerea costului pe

30

seama cheltuielilor fixe va fi de 1,43%

30 FHHD FH vQVHDPQ  F 
1,05

UHVWXO FKHOWXLHOLORU FHOH YDULDELOH WUHEXLH V  DVLJXUH GLIHUHQ D SkQ  OD

 IDSW FH LPSXQH DQDOL]D GHWDOLDW  D ILHF UHL FDWHJRULL GH FKHOWXLHOL

Q DFHDVW  HWDS  WUHEXLH V  VH DQDOL]H]H FRQVXPXULOH GH PDWHULDOH L

manoper

 GLUHFW  vQ YHGHUHD J VLULL VROX LLORU QHFHVDUH SHQWUX vQFDGUDUHD vQ

UHGXFHUHDVWDELOLW 
Q LSRWH]D F  UHVWULF LLOH PHQ LRQDWH DQWHULRU QX SHUPLW VSRULUHD
SURGXF LHL IL]LFH DWXQFL vQWUHDJD UHGXFHUH WUHEXLH V  ILH DVLJXUDW  QXPDL SH

seama cheltuielilRU YDULDELOH &RQVLGHU P F  GH UHJXO  DFFHQWXO SULQFLSDO

trebuie pus tocmai pe aceste cheltuieli care la foarte multe produse din toate
UDPXULOHGH LQRSRQGHUHLPSRUWDQW 
 1X VH VWDELOHWH XQ DQXPH QLYHO DO UHQWDELOLW

LL FL vQ FRQGL LLOH

SUH XOXLGHYkQ]DUHVHXUP UHWHUHDOL]DUHDXQHLUHGXFHULSRVLELOHDFRVWXOXL

$FHDVW PRGDOLWDWHSUHVXSXQHDQDOL]DILHF UHLFDWHJRULLGHFKHOWXLHOL

stabilindu-se rezervele interne care pot fi mobilizate. Astfel, n cazul

FKHOWXLHOLORU FX PDWHULDOHOH GLUHFWH L PDWHULLOH SULPH WUHEXLH DQDOL]DW 
HYROX LD FRQVXPXULORU VSHFLILFH D WHKQRORJLHL GH IDEULFD LH L HYHQWXDOD

posibilitate de nlocuire a unor materiale.

3HDFHDVW ED] VHGHWHUPLQ VXPDHFRQRPLLORUODPDWHULDOHOHGLUHFWH
L PDWHULLOHSULPH (PSHXQLWDWHGHSURGXV $SOLFkQGUHOD LD
VHRE LQHFRQWULEX LDDFHVWRUFKHOWXLHOLODUHGXFHUHDFRVWXOXL

Em gmo1 4
,
100

3HQWUXFKHOWXLHOLOHFXVDODULLOHGLUHFWHVHDUHvQYHGHUHFRUHOD LDGLQWUH
SURGXFWLYLWDWHD PXQFLL H[SULPDW  SULQ WLPSXO FRQVXPDW L VDODUL

ul mediu

orar.
5HGXFHUHD FRVWXOXL FD HIHFW DO UHVSHFW ULL FRUHOD LHL VH GHWHUPLQ  FX
DMXWRUXOUHOD LHL

Is

1gr0 ,

Iw

unde:
Ir = indicele salariilor directe;
Iw = LQGLFHOHSURGXFWLYLW LLPXQFLL
gr0 = ponderea cheltuielilor cu salariile directe n costul produsului.
'DF 

H[LVW 

SRVLELOLW

L

GH

VSRULUH

D

SURGXF LHL

FD

vQ

FD]XO

SUHFHGHQW VH GHWHUPLQ  FRQWULEX LD FKHOWXLHOLORU LQGLUHFWH OD UHGXFHUHD

costului.
3ULQ vQVXPDUHD UH]XOWDWHORU VH RE LQH WRWDOXO UHGXFHULL FRVWXOXL

produsului respectLYLQRXOQLYHOGHUHQWDELOLWDWH
Att ntr-XQ FD] FkW L vQ DOWXO FHOH SUH]HQWDWH FRQVWLWXLH GRDU XQ
FDGUXGHDF LXQH XUPkQG FDSULQUHDOL]DUHDP VXULORUWHKQLFR-organizatorice
4

vwyxz {|}~ ~)~ ~ {"w! ~ ~)z w~LQ#w ~  ~ ~)}  ~! ~% |{# z# {#}

V  VH DWLQJ  RELHFWLYHOH SUHFL]DWH SHQWUX R DQXPLW  SHULRDG  OD QLYHOXO

fiHF

UXLSURGXVLDUSULQFXPXODUHSHQWUXvQWUHDJDSURGXF LHPDUI IDEULFDW 

0 VXUD vQ FDUH DFHDVW  UHQWDELOLWDWH SRWHQ LDO  VH YD PDWHULDOL]D

GHSLQGH GH QLYHOXO FDOLW

LL SURGXF LHL L GH FRQFRUGDQ D FX FHUHUHD SHQWUX

produsele respective.
Q ED]D UHOD LLORU SUH]HQWDWH SRW IL IRUPXODWH U VSXQVXUL OD XQHOH
SUREOHPH FDUH YL]HD]  HYROX LD SUH XOXL GH YkQ]DUH vQ IXQF LH GH FRVWXUL L
QLYHOXO UDWHL UHQWDELOLW

LL $VWIHO GDF  VH DGPLWH R FXQRDWHUH D FRVWXULORU

FX XQ DQXPLW SURFHQW GDWRULW  XQRU IDFWRUL LQGHSHQGHQ L GH vQWUHSULQGHUH
SHQWUX D VH PHQ LQH QLYHOXO UHQWDELOLW

LL FDUH WUHEXLH V  ILH SUH XO GH

vnzare ?
QDFHVWVFRSVHIRORVHWHUHOD LD

a) p = c0 (1 + R)

sau

b) p = c0 (1 + R) Ic.

6H DGPLWH R FUHWHUH D FRVWXOXL FX  3HQWUX D VH PHQ LQH  UDWD

UHQWDELOLW

LLGHSUH XOGHYkQ]DUHWUHEXLHV ILHGHOHLDDFXP

UH]XOW GLQFDOFXOXO

c = 400000 1,05 = 420000 lei

p = 420000 (1 + 0,10) = 462000 lei
sau
p = 400000 (1 + 0,10) 1,05 = 462000 lei
Q IXQF LH GH HYROX LD UDSRUWXOXL GLQWUH FHUHUH L RIHUW  GHSLQGH

UHDOL]DUHDQRXOXLSUH 

$SOLFD LLLvQWUHE

1. 6

UL

 VH UHDOL]H]H DQDOL]D IDFWRULDO  D &KHOWXLHOLORU OD  OHL &$

L V  VH VWDELOHDVF  HIHFWHOH DVXSUD PRGLILF ULL SULQFLSDOLORU LQGLFDWRUL

economico-finanFLDUL6

VHLQWHUSUHWH]HUH]XOWDWHOH

- mil lei Nr.

crt.
1
2
3
4
5
6
7
8

Indicatori

Simbol
qp
qc
Pr
AE
MF
Kp
N
C

Cifra de afaceri
Cheltuieli aferente cifrei de afaceri
Profit aferent cifrei de afaceri
Active de exploatare
Active fixe
Capital propriu
1XP UGHVDODULD LSHUVRDQH

&KHOWXLHOLODOHLFLIU GHDIDFHUL

costurilor.

(lei)

Ip = 121%, Ic = 117% unde Ip

Q6Q 6

P0
10800
8600
2200
15500
8900
16000
220
796,3

 # 8! 6   c

P1
12700
9900
2800
17400
9200
16500
215
779,5
este indicele

2.6 VHLQWHUSUHWH]HFD]XO
ICA = 110%
n
CA = cifra de afaceri
care,
ICh = 108%
Ch = cheltuieli totale aferente cifrei de
afaceri
Chv = cheltuieli variabile aferente cifrei
IC h v = 109%
de afaceri
3. 6

 VH GHWHUPLQH LQIOXHQ D VWUXFWXULL SURGXF LHL YkQGXWH DVXSUD

&KHOWXLHOLORU YDULDELOH OD  OHL FLIU  GH DIDFHUL L V  VH LQWHUSUHWH]H
FD]XOLQIOXHQ HLFXVHPQXO

4.6 VHLQWHUSUHWH]HFD]XO
ICA = 108%
unde
ICF = 102%
Iq = 107%

CF = suma cheltuielilor fixe

q =YROXPXOSURGXF LHLYkQGXWH

5. Ce este risFXOGHH[SORDWDUHRSHUD LRQDO?

6.$QDOL]DIDFWRULDO
de afaceri (Ca).

D&KHOWXLHOLORUFXDPRUWL]DUHDODOHLFLIU 

- mil lei Nr.

crt.

1
2
3
4
5
6

Indicatori

Cifra de afaceri
Suma cheltuielilor cu amortizarea
Valoarea medie a mijloacelor fixe

" "G  Q

#8 8 Qy!#   8 8
" ,
 6!#Q# yG # 8 Qy

categorii de active fixe (%)

Cheltuieli cu amortizarea la 1000 lei CA (lei)

Simbol

P0

P1

CA
A
MF
ca

10500
420
4200
10
-

11400
399
3562,5
11,2

carec
Ca

10,75
40

35

7.6 VHLQWHUSUHWH]HFD]XO
ICA = 112%
unde
W a SURGXFWLYLWDWHDDQXDO
I Wa = 109%
Sa = salariul mediu anual
I Sa = 107%
8. $QDOL]D IDFWRULDO

,QWHUSUHWDUHHFRQRPLF 

DPXQFLL

 D &KHOWXLHOLORU FX GREkQ]LOH OD  OHL &$

- mil lei Nr.

crt.
1
2
3
4
5
6
7

Indicatori
Cifra de afaceri
Active circulante

9LWH]DGHURWD LHDDFWLYHORUFLUFXODQWH]LOH

Valoarea creditului mprumutat

Ponderea creditelor n total active circulante
(%)
Procentul (rata) mediu al dobnzii (%)
Cheltuieli cu dobnzile

P0

P1

CA
AC
Dz
Ki
K

40500
1687,5
15
506,25
30

44000
1711,11
14
581,78
34

d
Sd

40
202,5

37,5
218,17

T = 360 zile

9.6 VHLQWHUSUHWH]HFD]XO
ICA = 108%
n care
I Ch v = 109%
ICh = 107%
I Ch d = 101%
IFs = 109%
IWa = 105%
10.

Simbol

$QDOL]D

FRVWXULORU

Ch = suma cheltuielilor totale

Chd = suma cheltuielilor cu dobnzile
Chv = suma cheltuielilor variabile
Fs = fondul de salarii
:D

SURGXFWLYLWDWHDPHGLHDQXDO

CA = cifra de afaceri

DIHUHQWH

SURGXF LHL

PDUI 

PRGLILFDUHDEVROXW LSURFHQWXDO ,QWHUSUHWDUHHFRQRPLF 

FRPSDUDELO 

mil lei
Nr.
crt.
1

Indicatori

Simbol

Programat

Realizat

3URGXF LD PDUI  FRPSDUDELO  HYDOXDW  vQ

qc

7500

8200

qc0

7600

8450

q1cp

8380

costurile perioadei curente

2

3URGXF LD PDUI  FRPSDUDELO  HYDOXDW  vQ

costurile perioadei precedente

Volumul efectiv DO SURGXF LHL

PDUI 

FRPSDUDELOHH[SULPDWHvQFRVWXULSUHY ]XWH