2

$1$/,=$$&7,9,7

,,'(352'8&

,(

,&20(5&,$/,=$5(

$QDOL]DUDSRUWXOXLVWDWLFLGLQDPLFGLQWUHLQGLFDWRULLYDORULFL

&RQVLGHUD LLJHQHUDOH
3URGXF LDLFRPHUFLDOL]DUHDFRQVWLWXLHSUHPLVDLWRWRGDW ILQDOLWDWHD
DFWLYLW

LL

RULF

rui agent economic, calea de multiplicare a averii

SDWULPRQLDOHDVRFLHW

'HOLPLW

LL

ULFRQFHSWXDOH

$SUHFLHUHD YDORULF  D DFWLYLW

LL GH SURGXF LH L FRPHUFLDOL]DUH VH

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XQXLVLVWHPGHLQGLFDWRULVSHFLILFL3ULQWUHDFHWLDVHPQLILFDWLYLVXQW

a) Cifra de afaceri (CA)

HVWH GHILQLW  GH /HJHD &RQWDELOLW

LL GLQ 5RPkQLD

SULQ WRWDOLWDWHD YHQLWXULORU UHDOL]DWH GLQ OLYU ULOH GH EXQXUL H[HFXWDUHD GH
OXFU ULLSUHVWDUHDGHVHUY
E 3URGXF LD IDEULFDW

icii.

 4I

HVWH UHSUH]HQWDW  GH WRWDOLWDWHD SURGXVHORU

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

VHUYLFLLORU

H[HFXWDWH

SHQWUX

WHU L

UXODMHOH

GHELWRDUH

DOH

FRQWXULORU

3URGXVH ILQLWH L 6HPLIDEULFDWH L  UXODMHOH FUHGLWRDUH 9HQLWXUL GLQ

OXFU UL H[HFXWDWH L VHUYLFLL SUHVWDWH 9HQLWXUL GLQ VWXGLL L FHUFHW UL
9HQLWXULGLQDFWLYLW

LGLYHUVH

Vasile Robu, Nicolae Georgescu

2000.


   

 
 - 


     
 !"$# # "$# %&#'"(*)$+,  -. /

F9DORDUHDDG

XJDW

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SURYHQLWH GH OD WHU L ERJ

LD FUHDW  SULQ YDORULILFDUHD UHVXUVHORU WHKQLFH

XPDQHLILQDQFLDUHDOHvQWUHSULQGHULL
G

3URGXF LD

H[HUFL LXOXL

productive ntr-RSHULRDG

UHSUH]LQW 

4H

YROXPXO

WRWDO DO

DFWLYLW

LL

GHWLPSGHWHUPLQDW 

3URGXF LD H[HUFL LXOXL HVWH IRUPDW  GLQ SURGXF LD YkQGXW  YDULD LD
SURGXF LHLVWRFDWHLSURGXF LDUHDOL]DW vQVFRSXULSURSULLLFDSLWDOL]DW 

3UREOHPHGHED]

DOHDQDOL]HLDFWLYLW

LLGHSURGXF LH

LFRPHUFLDOL]DUH
3ULQFLSDOHOH

DVSHFWH

comercializDUHVHUHIHU

DOH

DQDOL]HL

DFWLYLW

LL

GH

SURGXF LH

L

OD

&DUDFWHUL]DUHDDFWLYLW

$QDOL]DHYROX LHLLQGLFDWRULORUYDORULFLSHED]DLQGLFLORU

LLGHSURGXF LHLFRPHUFLDOL]DUH

Analiza raportului static dintre principalii indicatori;

Analiza raportului dinamic dintre indicatorii valorici.
SurseOHLQIRUPD LRQDOHXWLOL]DWHVXQW
&RQWXOGHSURILWLSLHUGHUH&33
%XJHWXOGHYHQLWXULLFKHOWXLHOL%9&
(YLGHQ DFRQWDELO FXUHQW 

&DUDFWHUL]DUHDDFWLYLW

LLGHSURGXF LHLFRPHUFLDOL]DUH

$FWLYLWDWHD GH SURGXF LH L FRPHUFLDOL]DUH S

resupune parcurgerea

XUP WRDUHORUHWDSH

FRPSDUDUHDUH]XOWDWHORUHIHFWLYHFXRELHFWLYHOHSUHY ]XWHvQ%9&
LFXUH]XOWDWHOHSHULRDGHLSUHFHGHQWH

o determinarea gradului de ndeplinire a obiectivelor;

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

tabelul 2.1.

LL VXQW VLQWHWL]DWH vQ

Tabel nr. 2.1

- mil.lei
Nr.
crt.
1.

Indicatori
3URGXF LD
H[HUFL LXOXL

An curent
Prev Realizat
(p)
(1)

Simbol

An
Precedent
(0)

Qe

700500

750000

Qf

680000

CA
Qa

Indici %
P/0

1/0

1/P

820000

107,06

117,05

109,33

690000

715000

101,47

105,14

103,62

650000

670000

680000

103,07

104,61

101,49

340000

345000

380000

101,47

111,76

110,14

3URGXF LD

2.

PDUI 
IDEULFDW

3.
4.

Cifra de
afaceri
Valoarea
DG XJDW

1RW

:,QGLFDWRULLXWLOL]D LDXIRVWGHIODWD L

Concluzii:

6H FRQVWDW  F  WRDWH YDORULOH SUHYL]LRQDWH DOH LQGLFDWRULORU D

u fost

VXSHULRDUH P ULPLORU DQXOXL SUHFHGHQW IDSW FH HYLGHQ LD]  F 

VRFLHWDWHDL DSURSXVRH[WLQGHUHDDFWLYLW

LLHFRQRPLFH
Valorile efective au devansat valorile previzionate, deci societatea
L-DvQGHSOLQLWLQWHJUDORELHFWLYHOH$FHDVW HYROX LHDLndicatorilor
SRDWH IL H[SOLFDW  SULQ FDX]H LQWHUQH LVDX H[WHUQH DOH PHGLXOXL

economic al ntreprinderii.
Cauze externe pot fi considerate:

diminuarea FRQFXUHQ HL VDX

VRFLHW

FRQVROLGDUHD SR]L LHL SH SLD

 D

LLDQDOL]DWH

FUHWHUHDFHUHULLSHQWUXSURGXVH

DSDUL LDXQRUQRLFOLHQ L

UHGXFHUHDFRVWXULORUGHDFKL]L LHODPDWHULLOHSULPHHWF

le ntreprinderii analizate;

Cauze interne pot fi considerate:

reducerea consumurilor specifice;

vPEXQ W

FUHWHUHDSURGXFWLYLW

retehnologizarea sau modernizarea mijloacelor fixe etc.

1RW

LUHDJUDGXOXLGHXWLOL]DUHDFDSDFLW

LLGHSURGXF LH

LLPXQFLL

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

HIHFWLY GH LQIRUPD LL SULYLQG DFWLYLWDWHD VRFLHW

PHGLXOLQWHUQFkWLFHOH[

tern.

LL DWkW vQ FHHD FH SULYHWH

2.1.3.2 Analiza indicatorilor valorici pe baza indicilor

,QGLFHOHH[SULP XQUDSRUWSURFHQWXDOvQWUHGRX P ULPLDOHDFHOXLDL
LQGLFDWRU GLQWUH FDUH QXP U WRUXO HVWH YDORDUHD FXUHQW   LDU QXPLWRUXO
ED]DGHFRPSDUD LH

n cazul analizeLDFWLYLW

LLGHSURGXF LHLFRPHUFLDOL]DUHLQGLFDWRULL

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

1. Indicele cifrei de afaceri ,QGLFHOHSURGXF LHLIDEULFDWH

ICA ,Qf
,QWHUSUHWDUHDDFHVWHLFRUHOD LLHVWHXUP WRDUHD
 'DF  ,CA

= IQf DWXQFL VH FRQVWDW

 PHQ LQHUHD SURSRU LRQDOLW

LL

vQWUHGLQDPLFDVWRFXULORUGHSURGXVHILQLWHLGLQDPLFDULWPXOOLYU ULORU

 'DF  ,CA > IQf DWXQFL VH vQUHJLVWUHD]  R UHGXFHUH D VWRFXULORU GH
produse finite n periRDGDDQDOL]DW ID GHED]DGHFRPSDUD LH
,QGLFHOHSURGXF LHLIDEULFDWH!,QGLFHOHSURGXF LHLH[HUFL LXOXL

IQf > IQe

,QHJDOLWDWHD HYLGHQ LD]  UHGXFHUHD VWRFXULORU GH SURGXF LH vQ FXUV GH
H[HFX LHLDFRQVXPXULORULQWHUQH
,QGLFHOHYDORULLDG XJDWH!,QGLFHOHSURGXF LHLH[HUFL LXOXL

IVA > IQe

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

WHU LvQSURGXF LDH[HUFL LXOXL

'LQ WDEHOXO QU  VH REVHUY  F  GHL V D SUHYL]LRQDW R FUHWHUH D

cifrei de afaceri ntr-un ritm supeULRU

SURGXF LHL IDEULFDWH  !

 HIHFWLY SURGXF LD IDEULFDW  D GHYDQVDW vQ GLQDPLF  FLIUD GH
DIDFHUL UH]XOWkQG R FUHWHUH D VWRFXULORU GH SURGXVH ILQLWH  

103,62%).
3URGXF LD H[HUFL LXOXL D GHYDQVDW FD ULWP SURGXF LD IDEULFDW  GHF

i au

FUHVFXW FRQVXPXULOH LQWHUQH L VWRFXULOH GH SURGXF LH QHWHUPLQDW  

> 103,62%).
5LWPXO GH FUHWHUH SUHYL]LRQDW SHQWUX YDORDUHD DG XJDW
LQIHULRU

FHOXL

SUHYL]LRQDW

SHQWUX

SURGXF LD

H[HUFL LXOXL

a fost





 SUREDELO GDWRULW  DQWLFLS ULL XQRU FRQVXPXUL PDWHULDOH PDL PDUL
GHFkW vQDQXO SUHFHGHQWvQV  HIHFWLY GLQDPLFD YDORULL DG XJDWH  D
IRVW VXSHULRDU  GLQDPLFLL SURGXF LHL H[HUFL LXOXL  vQUHJLVWUkQGX
RUHGXFHUHDSRQGHULLFKHOWXLHOLORUPDWHULDOHvQWRWDOSURGXF

ie.

-se

2.1.3.3 Analiza raportului static dintre indicatorii valorici

Scopul unei astfel de analize este de a oferi LQIRUPD LL DVXSUD
indicatorilor valorici 5HOD LLOH VWDWLFH

HYROX LHL HOHPHQWHORU FRPSRQHQWH DOH

FXVHPQLILFD LHvQDQDOL]DDFWLYLW

LLGHSURGXF LHLFRPHUFLDOL]DUHVXQW

5DSRUWXO GLQWUH FLIUD GH DIDFHUL L YDORDUHD SURGXF LHL IDEULFDWH

CA
H[SULP

Qf

 PRGLILFDUHD VWRFXULORU GH SURGXVH ILQLWH L D DOWRU

YHQLWXUL GLQ DFWLYLWDWHD GH ED]  6LWXD LD VH FRQVLGHU  IDYRUDELO 

pentru

CA
1.
Qf

5DSRUWXO

GLQWUH

YDORDUHD

SURGXF LHLH[HUFL LXOXL

SURGXF LH

5DSRUWXO

QHWHUPLQDW 

GLQWUH

H[HUFL LXOXL

IDEULFDWH

Qf

FDUDFWHUL]HD]
Qe
L

DSUHFLD] FDILLQGIDYRUDELO

SURGXF LHL

YDORDUHD

D

L

YDORDUHD

HYROX LD VWRFXULORU GH

FRQVXPXOXL

LQWHUQ

6LWXD LD

VH

Qf
pentru
1.
Qe
DG XJDW 

Qa

HYLGHQ LD]
Qe

L

YDORDUHD

PRGLILFDUHD

SURYHQLWHGHODWHU L6LWXD LDIDYRUDELO HVWHFkQG

SURGXF LHL

FRQVXPXULORU

Qa
1.
Qe

Pe baza datelor din tabelul nr. 2.1 s-DX RE LQXW XUP

statice (tabelul nr. 2.2)

WRDUHOH UHOD LL

Tabelul 2.2

Nr.
crt.

5HOD LLVWDWLFH

Simbol

An
precedent

An curent
3UHY ]XW
Realizat

1.

Cifra de afaceri
Productia fabricata

Ca
Qf

0,955

0,971

0,951

2.

Productia fabricata
Productia exercitiului

Qf
Qe

0,970

0,920

0,871

3.

Valoarea adaugata
Productia exercitiului

Qa
Qe

0,485

0,460

0,463

&X H[FHS LD SULPXOXL UDSRUW VWDWLF FHOHODOWH YDORUL SUHYL]LRQDWH V

VLWXDWVXEQLYHOXODQXOXLSUHFHGHQWGDWRULW IDSWXOXLF VRFLHWDWHDL

-au
-a propus

XQ ULWP GH FUHWHUH D SURGXF LHL H[HUFL LXOXL VXSHULRU ULWPXOXL GH FUHWHUH D
SURGXF LHLIDEULFDWHLDYDORULLDG XJDWH

Valorile realizate sunt sub nivelul previzionat n cazul UHOD LLOor

CA
Qf
statice
L
 GDWRULW  ULWPXULORU GLIHriWH GH FUHWHUH D FHORU WUHL
Qf
Qe
LQGLFDWRUL 5H]XOW  F  ID

 GH SODQ D FUHVFXW JUDGXO GH YDORULILFDUH D

SURGXF LHLIDEULFDWHUHVSHFWLYV

-a redus ponderea stocurilor de produse finite

L DXFUHVFXWFRQVXPXULOHLQWHUQHDOHVRFLHW

LLLVWRFXULOH GHSURGXVHDIODWH

vQF  vQ IOX[XO WHKQRORJLF ,Qe

> IQf). Ponderea consumurilor materiale

SURYHQLWHGHODWHU LvQSURGXF LDH[HUFL LXOXLV-DUHGXVID GHSURJUDP

2.1.3.4 Analiza raportului dinamic dintre indicatorii valorici

Raportul dinamic cDUDFWHUL]HD]  HYROX LD vQ WLPS D LQGLFDWRULORU
valorici prin operarea cu indicii acestora.
Principalele tipuri de rapoarte dinamice sunt:
1) 5DSRUWXO vQWUH ULWPXO YkQ] ULORU OLYU ULORU L ULWPXO IDEULFD LHL
I CA
I
; SLWXD LDHVWHFRQVLGHUDW IDYRUDELO FkQG CA 1 .
I Qf
I Qf
2)

5DSRUWXO vQWUH ULWPXO YROXPXOXL WRWDO GH DFWLYLWDWH L ULWPXO

ILQDOL] ULL

SURGXF LHL

I Qf
I Qe

; Cnd

I Qf
I Qe

1 

FRUHVSXQ] WRDUHGHVI XU ULLQRUPDOHDDFWLYLW

3)

VLWXD LD

LL

*UDGXO GH SUHOXFUDUH D FRQVXPXULORU SURYHQLWH GH OD WHU L

6LWXD LDHVWHSR]LWLY SHQWUX

I Qa
I Qe

1.

HVWH

I Qa
I Qe

8WLOL]kQG GDWHOH WDEHOXOXL QU  UDSRDUWHOH GLQDPLFH VH SUH]LQW  vQ

tabelul 2.3:
Tabelul 2.3

Nr.
crt.

An
Simbol
precedent

Rapoarte dinamice

1.

Indicele cifrei de afaceri

Indicele productiei fabricate

I Ca
I Qf

2.

Indicele productiei fabricate

Indicele productiei exercitiului

I Qf

3.

Indicele valorii adaugate

Indicele productiei exercitiului

I Qa

I Qe
I Qe

An curent
3UHY ]XW Realizat

1,015

0,994

0,979

0,947

0,898

0,948

0,947

0,954

1,007

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

YDORULFLVHGHVSULQGLDQDOL]kQGUDSRUWXOGLQDPLFDOLQGLFDWRULORUYDORULFL

$QDOL]DSURGXF LHLIL]LFH
$QDOL]DUHDOL]

ULLSURJUDPXOXLGHIDEULFD LHSHVRUWLPHQWH

LSHWRWDOVRFLHWDWH

Conceptual,

SURGXF LD IL]LF

UHSUH]LQW 

WRWDOLWDWHD

YDORULORU

GH

vQWUHEXLQ DUH UH]XOWDWH GLQ DFWLYLWDWHD SURGXFWLY  L GHVWLQDWH FRQVXPXOXL

intermediar sau final.

3HQWUX GHVI XUDUHD QRUPDO  D DFWLYLW

LL

economice este necesar ca

RULFH vQWUHSULQGHUH V  vL VWDELOHDVF  XQ SURJUDP GH IDEULFD LH DIHUHQW XQXL
LQWHUYDO YDULDELO GH WLPS SULQ FDUH V  DLE  FHUWLWXGLQHD F  vL YD RQRUD
LQWHJUDOREOLJD LLOHFRQWUDFWXDOHID

GHFOLHQ LLV L

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

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

economic.
*UDGXOGHvQGHSOLQLUHDSURJUDPXOXLGHIDEULFD LHSHUPLWHIRUPXODUHD

unor concluzii referitoare la fundamentarea acestuia, la capacitatea factorilor

GH GHFL]LH GH DQWLFLSDUH D DFWLYLW

LL vQWUHSULQGHULL 3HQWUX FDUDFWHUL]DUHD

JUDGXOXLGHvQGHSOLQLUHDSURJUDPXOXLGHIDEULFD LHVHXWLOL]HD] 

LQGLFLLLQGLYLGXDOLGHvQGHSOLQLUHDSURJUDPXOXLGHSURGXF LH

coeficientul mediu de sortiment;

FRHILFLHQWXOGHQRPHQFODWXU 

Indicii individuali de ndeplinire a programului HYLGHQ LD]

 P VXUD

vQFDUHSUHYL]LXQLOHDXIRVWUHVSHFWDWHSHVRUWLPHQWHLSHWRWDOSURGXF LH

Coeficientul de sortiment (KS) 

asupra

RIHU  R LPDJLQH GH DQVDPEOX

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

QLYHOXOVRFLHW

LLFRPHUFLDOH

3ULQFLSLXO GHWHUPLQ ULL DFHVWXL FRHILFLHQW HVWH DO QHFRPSHQV ULL XQRU
QHvQGHSOLQLULGHSURJUDPODXQHOHVRUWLPHQWHFXGHS LULOHvQUHJLVWUDWHODDOWH

sortimeQWHQFRQGL LLOHXQHLFHUHULQHPRGLILFDWHID

GHSURJUDPGHS LULOH

GH SURGXF LH IDEULFDW  OD XQHOH VRUWLPHQWH VHPQLILF  R FUHWHUH D VWRFXULORU
vQWUHSULQGHULL GHFL R LPRELOL]DUH GH UHVXUVH LDU R QHUHDOL]DUH D SURGXF LHL

planificate la diferite sortimeQWH SUHVXSXQH R RQRUDUH SDU LDO

FRQWUDFWXDOHFXFRQVHFLQ HQHJDWLYHDVXSUDDFWLYLW

 D REOLJD LLORU

LLHFRQRPLFHYLLWRDUH

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

DSDUGRX VLWXD LL

a) Ks = 1, vQXUP WRDUHOHVLWXD LL:

a1) cnd SURJUDPXO GH IDEULFD LH D IRVW UHDOL]DW OD WRDWH VRUWLPHQWHOH

vQSURSRU LHGH

a2 FkQG SURJUDPXO GH IDEULFD LH D IRVW UHDOL]DW L GHS

LW OD WRDWH

VRUWLPHQWHOHLQGLIHUHQWGHSURSRU LDGHUHDOL]DUH

b) Ks < 1, vQXUP WRDUHOHVLWXD LL:

b1) cnd proJUDPXOGHIDEULFD LHDIRVWUHDOL]DWLGHS LWSHWRWDOGDU
FHOSX LQODXQVRUWLPHQWQXV-DUHDOL]DWQLYHOXOSUHY ]XW
b2FkQGSURJUDPXOGHIDEULFD LHQXDIRVWUHDOL]DWDWkWSHWRWDOFkWL
SHVRUWLPHQWHLQGLIHUHQWGHSURSRU LDGHQHUHDOL]DUH

RelD LLOHGHGHWHUPLQDUHDFRHILFLHQWXOXLGHVRUWLPHQWVXQW
q min p 0
1) K s =
q0 p0

g 0 iq g 0
+
2) K s =
100
100 2
3) K s = 1
n care
qmin p0

(qp )
q0p0

 YDORDUHD SURGXF LHL UHFDOFXODW  vQ OLPLWD SUHYHGHULORU GHWHUPLQDW 

prin compararea valorii realizate pe produse cu valoarea

SUHY ]XW LOXDUHDvQFDOFXODYDORULLPLQLPH

g0

SRQGHUHD SUHY ]XW  D VRUWLPHQWHORU OD FDUH QX V

-a realizat

programul;

g 0

SRQGHUHD SUHY ]XW  D VRUWLPHQWHORU OD FDUH V D UHDOL]DWGHS LW

programul;
iq
= indicele de ndeplinire a prevederilor la sortimentele luate n
calcul;
(qp) = suma abaterilor negative pe sortimente.
=

Exemplu: 6H FRQVLGHU

 F  vQWUHSULQGHUHD $/)$ DUH FD RELHFW GH

DFWLYLWDWH SURGXF LD GH PDWHULDOH GH FRQVWUXF LL 6H FHUH V  VH GHWHUPLQH
JUDGXOGHUHDOL]DUHDSURJUDPXOXLGHIDEULFD LHLV VHLQWHUSUHWH]HVLWXD LD

Nr.
crt.

1.
2.
3.
4.
5.

Denumire
sortiment

A
B
C
D
TOTAL

0!12 34156187$5349:; < 6<

(mil lei) = qp
B&56C D: ? Realizat
4500
3750
3000
3750
15000

4800
3200
4800
3200
16000

Iq (%)

Abateri
negative E qp

106,67
85,33
1600
85,33
106,67

-550
-550
-1100

BF5349:; < 1

56;12 ;:2 1 ?

Tabelul 2.4

>? 5:; ? :51@7539A:; < 6<

n limita
prevederilor
= qminp0
4500
3200
3000
3200
13900

(%)

BF56C D: ?

Realizat

30
25
20
25
100

30
20
30
20
100

Coeficientul de sortiment aferent bazei de date precedente este:

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

g 0 iq
100 2

3) K s = 1

25 85,33 + 25 85,33 30 + 20
g0
=
+
= 0,9267
100
100
100 2

(qp )
1100
=1
= 0,9267
15000
q0p0

'HL OD QLYHOXO vQWUHSULQGHULL SURJUDPXO GH IDEULFD LH D IRVW GHS LW

(106,67%),

SH VRUWLPHQWH SURSRU LD GH UHDOL]DUH D IRVW GH  $FHDVW 

VLWXD LHHYLGHQ LD] IDSWXOF vQFD]XOLQH[LVWHQ HLVWRFXULORUVRFLHWDWHDQX L

SRDWHRQRUDLQWHJUDOREOLJD LLOHFRQWUDFWXDOHFXEHQHILFLDULL
&RHILFLHQWXO

GH

VRUWLPHQW

UHIOHFW 

SURSRU LD

e realizare a

programului la unele sortimente.

,QWHUSUHWDUHD YDORULF  VH IDFH GLIHUHQ LDW vQ IXQF LH GH VLWXD LH GDF 

DEDWHUHD GH OD SURJUDP HVWH IRDUWH PDUH OD XQ VLQJXU VRUWLPHQW VDX GDF 
YDORDUHD vQUHJLVWUDW  GH FRHILFLHQW HVWH HIHFWXO QHUHDOL] ULL SU

ogramului la

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

DQDOL]D

HVWH

FRPSOHWDW 

QRPHQFODWXU .n),FDUHDUDW QXP

respectat programul de fabULFD LH

FX

GHWHUPLQDUHD

coeficientului de
UXOGHSURGXVHVRUWLPHQWHODFDUHQXV-a

5HOD LDGHFDOFXOHVWH

Kn =1

n care:
N = QXP
n  QXP

n
N

UXOWRWDOGHSURGXVHVRUWLPHQWHH[LVWHQWHvQQRPHQFODWRU
UXO GH SURGXVHVRUWLPHQWH OD FDUH QX V

-a realizat programul de

IDEULFD LH

n cazul considerat K n = 1
$FHDVW 

YDORDUH

DUDW 

F 

2
= 0,5
4

SURGXF LD

QX

-a realizat conform

SUHYL]LXQLORUODGLQVRUWLPHQWHOHDQDOL]DWHUHVSHFWLY%L'DPEHOHFX

indici de 85,33%).
$QDOL]DVWUXFWXULLSURGXF LHL
5HDOL]DUHD

SURJUDPXOXL

GH

SURGXF LH

vQ

SURSRU LL

iferite pe

VRUWLPHQWH DEDWHUL GH OD SURJUDP JHQHUHD]  PRGLILF UL L vQ VWUXFWXUD
DFHVWHLD HYLGHQ LDWH SULQ PRGLILFDUHD SRQGHULORU SH FDUH OH GH LQ GLIHULWH
VRUWLPHQWH GLQ QRPHQFODWRUXO GH IDEULFD LH vQ YROXPXO WRWDO GH DFWLYLWDWH

Procedeele specifice deDQDOL] DVWUXFWXULLSURGXF LHLVXQW

SRQGHULOHJUHXW LOHVSHFLILFH
FRHILFLHQWXOPHGLXGHVWUXFWXU DVRUWLPHQW

&RPSDUDUHD SRQGHULORU HIHFWLYH FX FHOH SURJUDPDWH DOH ILHF UXL

VRUWLPHQW DUDW  P VXUD vQ FDUH V D UHVSHFWDW VWUXFWXUD LQL LDO  D SURJUDP

ului

GHSURGXF LH
&DUDFWHUL]DUHD

LQWHQVLW

LL

PRGLILF ULL

VWUXFWXULL

UHDOL]HD]  SH ED]D FRHILFLHQWXOXL PHGLX GH VWUXFWXU  .st

SURGXF LHL

VH

) determinat prin

UHOD LLOH

1) K st = 1

g
100

unde:
J DEDWHUHDQHJDWLY

DSRQGHULLSHVRUWLPHQWHSU

oduse

2) K st =

Pr oductia efectiva executata in contul structurii prevazute

Productia efectiva recalculata

8WLOL]DUHDPRGHOXOXLLPSXQHSDUFXUJHUHDXUP WRDUHORUHWDSH

D UHFDOFXODUHD SURGXF LHL UHDOL]DWH FRQIRUP VWUXFWXULL SUHY ]XWH ILH
SULQ DSOLFDUHD SRQGHULL SUHY ]XWH D ILHF UXL VRUWLPHQW OD YDORDUHD
WRWDO  UHDOL]DW  ILH SULQ vQPXO LUHD LQGLFHOXL PHGLX GH UHDOL]DUH D
SURJUDPXOXL GH SURGXF LH FX

YDORDUHD SUHY ]XW  D ILHF UXL

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

programate prin compararea valorii efective pe fiecare sortiment

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

Nr.
crt.

1
2
3
4
5

Denumire
sortiment

A
B
C
D
TOTAL
3H

G!HI J4HKLH8M$KJ4NOP Q LQ

RS KOAP S O$KH@M$KJ4NOP Q LQ

TU VW XY4Z

Realizat

TU VW XY4Z

Realizat

4500
3750
3000
3750
15000

4800
3200
4800
3200
16000

30
25
20
25
100

30
20
30
20
100

ED]D

UHOD LLORU

GH

GHWHUPLQDUH

[!Q \ LKL] H

|^ g|
5
5
10

Tabelul 2.5
_&K-J4mil
NOP lei
QH -

$M Valoarea
KJ4NOP Q LQ

L`4LPO S H S

n contul

recalculate

$M structurii
KLa b O S L

4800
4000
3200
4000
16000

4800
3200
3200
3200
14400

FRHILFLHQWXO

GH

VWUXFWXU 

vQUHJLVWUHD] XUP WRDUHOHYDORUL

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

Q

FRQGL LLOH

QHUHVSHFW ULL

SURJUDPXOXL

SURGXF LHL

IDEULFDWH

SH

sortimente, sociHWDWHD FRPHUFLDO  D vQUHJLVWUDW L R PRGLILFDUH D VWUXFWXULL

sortimentale. $FHDVW  VLWXD LH HVWH HYLGHQ LDW  GH YDORDUHD VXEXQLWDU  D
FRHILFLHQWXOXL GH VWUXFWXU  ( K st = 0,9) .9DORDUHD PD[LP  D FRHILFLHQWXOXL GH
VWUXFWXU  HVWH  L HYLGHQ LD]  realizarea structurii sortimentale conform
programului.

 $QDOL]D FRUHODW

 D FRHILFLHQWXOXL GH VWUXFWXU

 FX FRHILFLHQWXO

de sortiment
&RPSDUDUHD YDORULORU FRHILFLHQWXOXL GH VRUWLPHQW L D FHOXL GH
VWUXFWXU SRDWHFRQGXFHODXUP WRDUHOHFRPELQD LL

a)

b)

Ks = 1
Kst < 1
Iq > 100

Q DFHDVW  VLWXD LH SURJUDPXO GH SURGXF LH D IRVW

Ks < 1
Kst < 1
Iq 

Q DFHVW FD] SURJUDPXO GH IDEULFD LH QX V

UHDOL]DWLVDXGHS LWODWRDWH VRUWLPHQWHOHGDU vQ

SURSRU LLGLIHULWH

vQGHSOLQLW

OD

FHO

SX LQ

XQ

VRUWLPHQW

-a
iar

SURSRU LLOH GH UHDOL]DUH GLIHU  GH OD XQ VRUWLPHQW

la altul.
c)

Ks = 1
Kst = 1
Iq 

$FHVW FD] HVWH R VROX LH WHRUHWLF  L HYLGHQ LD] 

F  SURJUDPXO GH SURGXF LH V

-a realizat la toate

VRUWLPHQWHOHvQDFHHDLSURSRU LH

i1 = i2 = ... = in = IQ
d)

Ks < 1
Kst = 1
Iq < 100

(VWH R VROX LH WHRUHWLF  FH VHPQLILF  IDSWXO F 

SURJUDPXOGH SURGXF LHQXDIRVWUHDOL]DWODWRDWH
VRUWLPHQWHOHvQDFHHDLSURSRU LH

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

n cazul practic prezentat

Ks = 0,9267
Kst = 0,9
Iq = 106,67%

UH]XOW F SURJUDPXOQXDIRVWUHDOL]DWODWRDWHVRUWLPHQWHOH UHVSHFWLY%L'

 GLQ WRWDO VRUWLPHQWH Q FRQGL LLOH vQ FDUH FHUHUHD QX V

-a modificat,

vQWUHSULQGHUHD VH DIO  vQ LPSRVLELOLWDWHD GH D UHVSHFWD FODX]HOH FRQWUDFWXDOH

privind voluPXOOLYU

ULORUF WUHVROLFLWDQ L

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

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

q1c0 1000 q0 c0 1000

q1 p0
q0 p0

unde:
T

SURGXF LDRE LQXW GHVWLQDW YkQ] ULL

F

FRVWXOXQLWDUGHSURGXF LH

S

SUH XOPHGLXGHYkQ]DUH

3URILWXOGLQH[SORDWDUHDIHUHQWSURGXF LHLIDEULFDWH

Q f1 pr pr0 q1p1 pr pr0 ,

unde:
Qf = SURGXF LDIDEULFDW GHVWLQDW YkQ] ULL
pr = profLWXOODOHXYHQLWXULGLQH[SORDWDUHVDXODOHXSURGXF LHYkQGXW ;

pr = SURILWXO UHFDOFXODW vQ IXQF LH GH VWUXFWXUD HIHFWLY  D SURGXF LHL

q1c 0
respectiv: pr = 1
q1p 0
(ILFLHQ DDFWLYHORUGHH[SORDWDUH

Qf1 pr pr 0

,
AE1

unde:

AE = active de exploatare;

unde:

AF = active fixe;

(ILFLHQ DDFWLYHORUIL[H

Qf1 pr pr 0

,
AF1

(ILFLHQ DDFWLYHORUFLUFXODQWH

Qf1 pr pr 0

,
AC1

unde:

AC = active circulante;

5DWDUHQWDELOLW

LLUHVXUVHORUFRQVXPDWH

5DWDUHQWDELOLW

LLFRPHUFLDOH

q1 p 0

q0 p0

1100
1100

q1c 0

q0 c0

q1c 0 100 1 q0 c0 100

q1 p0
q0 p0

(ILFLHQ DFDSLWDOXOXLSHUPDQHQW

Qf1 pr pr 0

,
K per1

unde:

K per = capitalul permanent

$O LLQGLFDWRULGHSHUIRUPDQ

 $QDOL]D FDOLW

LL SURGXF LHL L D LPSOLFD LLORU HFRQRPLFR

financiare ale acesteia

Calitatea UHSUH]LQW

 JUDGXO vQ FDUH XQ SURGXV VDX VHUYLFLX SULQ

WRWDOLWDWHD FDUDFWHULVWLFLORU WHKQLFH HFRQRPLFH VRFLDOH L

de exploatare,

satisface nevoia pentru care a fost creat.

PEXQ W
RULF UHL VRFLHW

LUHD FDOLW

LL SURGXF LHL UHSUH]LQW  XQ RELHFWLY HVHQ LDO DO

L GHRDUHFH SHUPLWH FUHWHUHD SHUIRUPDQ HORU HFRQRPLFR

ILQDQFLDUHDFRPSHWLWLYLW

LLLFRQVROLGDUHDSR]L LHLGHSLD

&DUDFWHUL]DUHD FDOLW

LL SURGXF LHL VH UHDOL]HD]  SULQ XWLOL]DUHD XQXL

VLVWHPGHLQGLFDWRULSULQFLSDOHOHPRGDOLW

a)

DvQWUHSULQGHULL

LGHDQDOL] ILLQG

&RHILFLHQWXO HFKLYDOHQ HL WHKQLFH VDX DO SDUDPHWUXOXL XQLF

prin

FDUH vQVXLULOH FDOLWDWLYH DOH XQXL SURGXV VXQW UHGXVH OD XQD VLQJXU  DFHHD
FDUHLQWHUHVHD] SHEHQHILFLDU

b) Dinamica refuzurilor din partea beneficiarilor prin determinarea

SRQGHULLSURGXVHORUUHIX]DWHvQWRWDOXOSURGXF LHLOLYUDWH

c)

'LQDPLFD

UHFODPD LLORU

GLQ

SDUWHD

EHQ

eficiarilor

prin

GHWHUPLQDUHD QXP UXOXL GH UHFODPD LL VDX YDORDUHD SURGXVHORU UHFODPDWH

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

e)

Indicatorii

tehnico-economici

VSHFLILFL

ILHF UHL

UDPXUL

H[ UDQGDPHQWXO LQVWDOD LLORU FRQVXPXO GH FRPEXVWLELO GXUDELOLWDWHD

gradul de finisare etc.);

f) DOWHPRGDOLW L
Q DSUHFLHUHD HILFLHQ HL DFWLYLW
R SUH]LQW  DQDOL]D FDOLW

LL HFRQRPLFH R GHRVHELW  LPSRUWDQ D

LL SURGXF LHL GLIHUHQ LDWH SH FODVH GH FDOLWDWH

c d e f g hi jk.lmhon lp4p f qp rsmt p f uwvrsi x y jlp rp zx lp -{ x rsrlx sf s@k|p4lx jt x i p fFlp4zjf lx si j}~'f x h4rs@jlprp zx l }m44}
hlhf j t x d

Aceasta se poate realiza pe produs sau la nivel de ntreprindere.

3ULQFLSDOHOHFULWHULL FDUHVWDX OD ED]D JUXS ULL SURGXVHORU SH FODVH de
calitate sunt:
calitatea materiei prime folosite;
procedeele tehnologice utilizate pentru prelucrarea materiilor
prime;
DEDWHULOH GH OD QRUPHOH LQWHUQH FDUH UHJOHPHQWHD]  SDUDPHWULL GH
calitate ai produselor respective.

2.3.1 $QDOL]DFDOLW

LLODQLYHOXOXQXLSURGXV

6HUHDOL]HD] SULQ

:
a) coeficientul mediu de calitate K , stabilit conform modelului
qiKi
gi Ki
K=
K=
sau
,
100
qi

()

n care:
K = coeficientul mediu de calitate
gi VWUXFWXUDSURGXF LHLIDEULFDWH pe clase de calitate
Ki = coeficientul clasei de calitate i
qi FDQWLWDWHDIDEULFDW GLQFODVDGHFDOLWDWHL

E FRHILFLHQWXO PHGLX GH FDOLWDWH VWDELOLW SH ED]D FRHILFLHQ LORU GH

HFKLYDOHQ

K=

q i Kei
qi

sau

K=

q i Kei
,
100

n care:
.HL

 FRHILFLHQWXO GH HFKLYDOHQ

 DO FODVHL GH FDOLWDWH L VWDELOLW FD UDSRUW

vQWUH SUH XO XQLWDU DO SUR

dusXOXL GLQ FODVD GH FDOLWDWH L L SUH XO GH

YkQ]DUHDOSURGXVXOXLGHFDOLWDWHVXSHULRDU
FSURFHGHXOSUH XOXLPHGLX

p=

q i pi
pi

(p):

sau

p=

g i pi
,
100

n care:
pi SUH XOXQLWDUDOSURGXVHORUGLQFODVDGHFDOLWDWHL

Q FHHD FH SULYHWH SULPHOH GRX  SURFHGHH VLWXD LD HVWH DSUHFLDW 

favorabil cnd coeficientul mediX GH FDOLWDWH vQUHJLVWUHD]

de 1 (clasa I de calitate).

 YDORUL DSURSLDWH

3ULQLQWHUPHGLXOSUH XOXLPHGLXGHYkQ]DUHFkQG
RvPEXQ W

LUHDFDOLW

LLSURGXF LHLID

VHDVLVW OD

GHSHULRDGDSUHFHGHQW vQFDUH

p1

SUH XOPHGLXDOSHULRDGHLFXUHQWH

p0

SUH XOPHGLXDOED]HLGHFRPSDUD LH

Exemplu

p1 > p 0

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

FRPHUFLDOL]HD] SURGXVXO;SHGLYHUVHFODVHGHFDOLWDWH,QIRUPD LLOHGHED] 

cu privire la analizD FDOLW

LL SURGXF LHL YkQGXWH VXQW SUH]HQWDWH VLQWHWLF vQ

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

LL OD QLYHO GH

produs.
Tabelul 2.6
 
Canti
Structura
Indice
Valori
(%) vnzare de echivalente (Kg)
(mil lei)
P
R lei/Kg echiv.
P
R
P
R
40 55 65.000
1
40.000 60500 2.600 3.932,5
35 30 52.000
0,8
28.000 26.400 1.456 1.372,8
25 15 39.000
0,6
15.000 9.900
585
386,1
100 100
x
x
83.000 96.800 4.641 5.691,4

Nr.
crt.

Clasa
Cantitate
de
(Kg)
calitate
P
R
1 Cal. I
40.000 60.500
2 Cal. a II-a 35.000 33.000
3 Cal. a III-a 25.000 16.500
TOTAL
100.000 110.000

$SOLFkQG PRGHOH GH DQDOL]  D FDOLW

LL OD QLYHO GH SURGXV VH RE LQ

XUP WRDUHOHUH]XOWDWH

a) K 0 =

K1 =

q i0 K i
q i0

q i1 K i
q i1
g i0 K i

40.000 1 + 35.000 2 + 25.000 3

= 1,85
100.000

60.500 1 + 33.000 2 + 16.500 3

= 1,6 sau
110.000

40 1 + 35 2 + 25 3
= 1,85
100
100
g i01 K i 55 1 + 30 2 + 15 3
K1 =
=
= 1,6
100
100
g i0 K ei 40 1 + 35 0,8 + 25 0,6
b) K 0 =
=
= 0,83
100
100
K0 =

K1 =

g i1 K ei

55 1 + 30 0,8 + 15 0,6
= 0,88
100

100
c)
g i 0 p i0 40 65.000 + 35 52.000 + 25 39.000
p0 =
=
= 53.950 lei / Kg
100
100

p1 =

g i1 p i1 55 65.000 + 30 52.000 + 15 39.000

=
= 57.200 lei / Kg
100
100
Q FRQFOX]LH WR L LQGLFDWRULL GHWHUPLQD L UHOHY  R vPEXQ W

FDOLW

LLID DGHSURJUDPVLWXD LHDSUHFLDW SR

LUH D

zitiv. De altfel se poate observa

GLQWDEHOF DFUHVFXWSRQGHUHDSURGXVHORUGHFDOLWDWHD,GHODODvQ
GHIDYRDUHD FHORUODOWH GRX  FODVH GH FDOLWDWH $FHVW IDSW VH YD UHIOHFWD
IDYRUDELO DVXSUD WXWXURU LQGLFDWRULORU YDORULFL GH SHUIRUPDQ H L UH]XOW

ate

GHRDUHFH YROXPXO SURGXF LHL YkQGXWH  D FUHVFXW OD FODVD GH FDOLWDWH , XQGH
SUH XOGHGHVIDFHUHHVWHVXSHULRUPHGLHLvQWUHSULQGHULL

$QDOL]DFDOLW

LLODQLYHOGHvQWUHSULQGHUH

/DQLYHO GHvQWUHSULQGHUH UHOD LLOH GHGHWHUPLQDUHDQDOLWLF DFDOLW

LL

sunt:
DFRHILFLHQWXOPHGLXJHQHUDOL]DWDOFDOLW

Kg =

gi Ki ,

LL

100

n care:
gi VWUXFWXUDSURGXF LHLIDEULFDWHSHWLSXULGHSURGXVH
K i = coeficientul mediu de calitate pe produse.
b)

Ponderea produselor de
FDOLWDWHVXSHULRDU vQ
YDORDUHDWRWDO D

9DORDUHDSURGXVHORUGHFDOLWDWHVXSHULRDU

x 100

SURGXVHORUGLIHUHQ LDWH
SHFDOLW

9DORDUHDWRWDO DSURGXVHORU

$SURSLHUHD GH D FRHILFLHQWXOXL PHGLX JHQHUDOL]DWDO FDOLW

LL UHOHY 

R VLWXD LH IDYRUDELO  SHQWUX DFWLYLWDWHD vQWUHSULQGHULL 9DORDUHD FHOXL GH

doilea indicator -

SRQGHUHD SURGXVHORU GH FDOLWDWH VXSHULRDU  vQ YDORDUHD

WRWDO  D SURGXVHORU GLIHUHQ LDWH SH FDOLW

de 100 pentru a eYLGHQ LD IDSWXO F

FXSUHSRQGHUHQ

-al

- WUHEXLH V

 ILH FkW PDL DSURSLDW 

 VRFLHWDWHD UHDOL]HD]  VL FRPHUFLDOL]HD] 

SURGXVHGHFDOLWDWHD,

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

WUHLWLSXULGHSURGXVH'LVSXQkQGGHGDWHOHGLQWDEHOXOGHPDLMRVVHFHUHV 

se analizeze HYROX LDFDOLW

LLSURGXF LHLYkQGXWHODQLYHOXOvQWUHSULQGHULL

Nr.
crt.

1
2
3
TOTAL

Coeficientul de
calitate pe
produs

Structura

Denumire
produs

SURGXF LHL

P
50
30
20
100

A
B
C

R
35
35
30
100

P
1,5
1,7
1,95
x

R
1,4
2
1,9
x

&RHILFLHQWXOPHGLXJHQHUDOL]DDOFDOLW

g i 0 K i0

Tabelul 2.7
Coeficientul generalizat de
calitate

( g i K i / 100)

Kg0
0,75
0,51
0,39
1,65

Kg1
0,49
0,7
0,57
1,53

Kgrec
0,525
0,595
0,585
1,705

LLDIRVWGHWHUPLQDWDVWIHO

50 1,5 + 30 1,7 + 20 1,95

= 1,65
100
100
g i1 K i1 35 1,4 + 35 2 + 30 1,9
Kg1 =
=
= 1,53
100
100
Kg 0 =

Kg rec =
)D

g i1 K i0
100

35 1,5 + 35 1,7 + 30 1,95

= 1,705
100

 GH SURJUDP VRFLHWDWHD D vQUHJLVWUDW R vPEXQ W

LUH D FDOLW

LL

ntreprinderii cu 12% Kg = Kg1 Kg 0 .

'LQSXQFWGHYHGHUHIDFWRULDODFHDVW HYROX LHVHH[SOLF DVWIHO
 ,QIOXHQ D PRGLILF ULL VWUXFWXULL SURGXF LH
PHGLXJHQHUDOL]DWDOFDOLW

g i =

g i1 K i0
100

i asupra coeficientului

LL

g i0 K i0
100

= Kg rec Kg 0 = 1,705 1,65 = 0,055

,QIOXHQ DPRGLILF ULLFRHILFLHQWXOXLGHFDOLWDWHSHSURGXV

K i =

g i1 K i0

g i1 K i0

= Kg1 Kg rec = 1,53 1,705 = 0,175

100
100
Concluzie  Q SHULRDGD FXUHQW  ID  GH ED]D GH FRPSDUD LH D
crescut ponderea produVHORU % L & OD FDUH FRHILFLHQ LL GH FDOLWDWH SUHY ]X L
vQ SURJUDP DX IRVW LQIHULRUL SURGXVXOXL $ L PHGLHL vQWUHSULQGHULL ,QIOXHQ D
VWUXFWXULL HVWH DSUHFLDW  FD QRUPDO  LQGLIHUHQW GH VHQVXO LQIOXHQ HL GDF 

PRGLILFDUHDDFHVWHLDHVWHUH]XOWDWXORULHQW ULLFHUHULLSRSXOD LHLVSUHDQXPLWH

SURGXVHLQXHIHFWXOXQRUGLVIXQF LRQDOLW

LvQDFWLYLWDWHDLQWHUQ DVRFLHW

LL

 &RPSDUkQG HYROX LD FRHILFLHQWXOXL GH FDOLWDWH SH SURGXVH VH

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

LUHDWHKQRORJLLORUGHSURGXF LH

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

FDOLW

LLHVWHGH

YDORDUHFDUHDQXOHD]

HIHFWXOQHIDYRUDELODOVWUXFWXULL

SURGXF LHL
& LOHSHQWUXvPEXQ W

LUHDFDOLW

LLSURGXF LHLYkQGXWHVXQWVSHFLILFH

domeniului de activitate al ntreprinderii, n general recomandndu-se:

UHDOL]DUHDSURGXVXOXLODSDUDPHWULLSURLHFWD L

utilizarea unor materii prime de calitate VXSHULRDU

 L D XQRU

ED]HGHSURGXF LHSHUIRUPDQWHHWF

2.4 Analiza cifrei de afaceri

$ERUG

ULFRQFHSWXDOH

Conceptual, cifra de afaceri SRDWH IL DERUGDW

 FD FLIU  GH DIDFHUL

WRWDO  FLIU  GH DIDFHUL QHW  FLIU  GH DIDFHUL PHGLH FLIU  GH DIDFHUL
PDUJLQDO FLIU GHDIDFHULFULWLF

Cifra de afaceri WRWDO

VRFLHW

 &$

UHSUH]LQW  WRWDOLWDWHD DIDFHULORU XQHL

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

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

GHWHUPLQDW 
&LIUDGHDIDFHULQHW

&$n

) conform CadruOXLJHQHUDOGHvQWRFPLUHL

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

GH&RQWDELOLWDWH,QWHUQD LRQDOHHVWHIRUPDW GLQSURGXF LDYkQGXW FRQWXULOH

701, 702, 703LYHQLWXULOHGLQYkQ]

ULGHP UIXUL

LYHQLWXULGLQVXEYHQ LLGHH[SORDWDUHDIHUHQWHYkQ] ULORU

( )

Cifra de afaceri medie CA - UHIOHFW YHQLWXO RE LQXWSHXQLWDWHDGH

produs sau serviciu.
CA
5HOD LDGHdeterminare este CA =
,
Q
unde:
4

YROXPXOIL]LFDOYkQ] ULORU

Maria Niculescu @  4. 4 A

     ,   *m  m4

&LIUD GH DIDFHUL PDUJLQDO

ntreprinderi (&$ JHQHUDW

vndute (Q).

 &$m  H[SULP  YDULD LD YHQLWXULORU XQHL

 GH FUHWHUHDVF GHUHD FX R XQLWDWH D FDQWLW

CA
Q
 &$min) UHSUH]LQW

LL

l este CA m =

5HOD LDGHFODFX

&LIUD GH DIDFHUL FULWLF

 QLYHOXO YkQ] ULORU OD FDUH

VH DVLJXU  DFRSHULUHD LQWHJUDO  D FKHOWXLHOLORU SUDJXO OD FDUH VRFLHWDWHD

vQFHSHV GHYLQ SURILWDELO 
5HOD LDGHGHWHUPLQDUHHVWH

CA min =

ChF
,
100 Rv

unde:
ChF = suma cheltuielilor fixe
Rv = rata medie a cheltuielilor variabile, Rv =

Chv
100 , unde Chv = suma
CA

cheltuielilor variabile

$QDOL]DHYROX LHLvQWLPSDFLIUHLGHDIDFHUL
$SUHFLHUHD GLPHQVLXQLL DFWLYLW

LL HFRQRPLFH D X

nui agent economic

LDPRGLILF ULLDFHVWHLDvQWLPSHVWHDEVROXWREOLJDWRULHSHQWUXSURFXUDUHDL

asigurarea resurselor viitoare necesare ndeplinirii obiectivelor propuse.

$QDOL]DHYROX LHLvQ WLPS DFLIUHL GH DIDFHUL VH UHDOL]HD]  FXDMXWRUXO
P ULPLORU DEVROXWH LQGLFLORU GH GLQDPLF  FX ED]  IL[  L vQ ODQ  L D
ULWPXULORU PHGLL Q FRQGL LLOH XQHL HFRQRPLL GH SLD

 LQVWDELOH SHQWUX R

DSUHFLHUH UHDO  D UH]XOWDWHORU vQWUHSULQGHULL VH LPSXQH FRUHFWDUHD YDORULORU

curente ale indicatorilor economici cu LQGLFHOH PHGLXDO SUH XULORUvQVFRSXO

HOLPLQ ULLHIHFWXOXLLQIOD LHLIDFWRUH[RJHQFDUHQXUHIOHFW HIRUWXOSURSULXDO
XQLW

LLHFRQRPLFH

Astfel:
&LIUDGHDIDFHULUHDO VHGHWHUPLQ SHED]DUHOD LHL

CA r =

CA c
,
Ip

unde:
CAc = cifra de DIDFHULFXUHQW VWDWLVWLF
CAr FLIUDGHDIDFHULUHDO
Ip LQGLFHOHPHGLXDOSUH XULORU

5DWDUHDO GHFUHWHUHDFLIUHLVHGHWHUPLQ SHED]DUHOD LHL

1+ Rc

R reala =
1100 ,
1 + R p

unde:
Rc UDWDGHFUHWHUHDFLIUHLGHDIDFHULFXUHQWH
Rp = rata de creWHUHDSUH XULORU

3HQWUX H[HPSOLILFDUH VH FRQVLGHU  FD]XO XQHL VRFLHW

F UHLFLIU GHDIDFHULHVWHDQDOL]DW SHRSHULRDG GHDQL

L FRPHUFLDOH D

.
Tabelul 2.8

Nr.
crt.
1.
2.

Indicatori
N-3
830

118,57

110,84

114,4

112,38

D

118,57

131,42

150

168,57

D

18,57

10,84

14,4

12,38

13,94

D

22

17

19,6

700

680,32

691,8

674,84

634,14

-2,81

1,68

-2,45

-6,03

Cifra
de
afaceri
sWDWLVWLF PLOOHL
5LWPXO

GH

FUHWHUH

R (% )

N-4
700

Ani
N-2
520

D

N-1
1050

N
1180

&$FXED] vQODQ 

3.

5LWPXO

GH

FUHWHUH

&$FXED] IL[ 

4.

&UHWHUHD

DQXDO 

cifrei de afaceri (%)

5.

&UHWHUHD

DQXDO 

SUH XULORU

6.

Cifra de afaceri coUHFWDW UHDO PLOOHL

7.

&UHWHUHDDQXDO UHDO D

-2,44

CA(%)
6H REVHUY  F  ULWPXO PHGLX DQXDO GH FUHWHUH D FLIUHL GH DIDFHUL GH
 VH GDWRUHD]  vQ H[FOXVLYLWDWH LQIOD LHL (IHFWXkQG GHIODWDUHD FX
LQGLFHOHPHGLXDO SUH XULORU YDORULOH UHDOHDOHFLIUHLGHDIDFHULHYLGHQ LD] R
GLPLQXDUHDDFWLYLW

LLvQWUHSULQGHULLFXDQXDO

2.4.3 Analiza structurii cifrei de afaceri

$QDOL]D VWUXFWXUDO  D FLIUHL GH DIDFHUL SH WLSXUL GH DFWLYLW
VRUWLPHQWHFOLHQ LFLFOXGHYLD

L

DSURGXVHORUSLH HGHGHVIDFHUHHWFHVWHQX

QXPDL UHFRPDQGDW  FL L QHFHVDU  GHRDUHFH HD SHUPLWH OXDUHD XQRU GHFL]LL
RELHFWLYH FDUH V  FRQGXF  OD PD[LPL]DUHD HIHFWHORU RE LQXWH vQ UDSRUW FX
HIRUWXULOH GHSXVH 3UDFWLF QX WRDWH YDULDELOHOH XQXL DQXPLW FULWHULX GH LQ

3UHOXFUDUHGXS 01LFXOHVFX

1997

'LDJQRVWLFJOREDOVWUDWHJLF(GLWXUD(FRQRPLF

%XFXUHWL

DFHODL FRHILFLHQW GH VHPQLILFD LH vQ RE LQHUHD UH]XOWDWHORU HFRQRPLFH L vQ
FRQVHFLQ

 SROLWLFD VWUDWHJLF  D XQLW

aspecte n scopul eficientiz

0HWRGHGHDQDOL]

ULLDFWLYLW

LL WUHEXLH V  LD vQ FRQVLGHUDUH DFHVWH

LL

a structurii de afaceri

Din punct de vedere metodologic, analiza structurii cifrei de afaceri

VHUHDOL]HD] SULQ

ULPLOHUHODWLYHGHVWUXFWXU

coeficientul de concentrare Gini-Struck (G)

G=

unde:
gi SRQGHUHDDFWLYLW
Q

n g i 2 1
,
n 1
LLLvQFLIUDGHDIDFHUL

QXP UXOGHWHUPHQLDLVHULHL

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

VHPQLILFD LDILLQGXUP WRDUHD

1) cnd G

UH]XOW F vQVWUXFWXUDDFWLYLW

LLFkWHYDSURGXVHFRQWULEXLHvQ

FHDPDLPDUHSURSRU LHODUHDOL]DUHDFLIUHLGHDIDFHUL

2) cnd G

  UH]XOW  F  vQ VWUXFWXUD DFWLYLW

GH LQSRQGHULDSUR[LPDWLYHJDOHv

LL PDMRULWDWHD SURGXVHORU

n cifra de afaceri.

- indicele Herfindhal: H = g i2 ,
gi
Q

SRQGHUHDDFWLYLW

i =1

LLLvQFLIUDGHDIDFHUL

QXP UXOGHWHUPHQLFRQVLGHUD L
,QWHUSUHWDUHD UH]XOWDWHORU HVWH VLPLODU  FX FHD D FRHILFLHQWXOXL *LQL

6WUXFNFXSUHFL]DUHDF LQWHU

1
valul de valori este ,1 .
n

Exemplu: $QDOL]D VWUXFWXULL DFWLYLW

LL SH ED]D FRHILFLHQ LORU *LQL

6WUXFNL+HUILQGKDO
6H

FRQVLGHU 

VRFLHWDWHD

;

DYkQG

FD

RELHFW

GH

comercializarea DUWLFROHORUGHvPEU F PLQWH

Structura vnz ULORUHVWHUHSUH]HQWDW vQWDEHOXOXUP WRU
'm4
w|4
w|4
'm4
Activitatea
F

Structura
gi
gi2

femei
0,72
0,5184

0,21
0,0441

copii
0,05
0,0025

sport
0,02
0,004

DFWLYLWDWH

Tabelul 2.9
TOTAL
1
0,5654

n g i 2 1
n 1

- Coeficientul Gini-Struck este: G =

G = 0,6484
n

- Coeficientul Herfindhal este: H = g i 2 n

i =1

H = 0,5654
6H REVHUY  F  DPELL FRHILFLHQ L DX P ULPL VLWXDWH DSUR[LPDWLY OD
MXP WDWHD LQWHUYDOXOXL GH YDORUL > @ SHQWUX * L

1
4 ,1 pentru H. Deci,

GRX  GLQ FHOH SDWUX VRUWLPHQWH FRPHUFLDOL]DWH FRQIHF LL IHPHL L FRQIHF LL
E UED L GHILQHVF DFWLYLWDWHD VRFLHW

LL DQDOL]DWH vPSUHXQ  GH LQ  GLQ

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

la realizarea cifrei de afaceri a unei ntreprinderi. n acest sens se disting trei

grupe de produse:
Grupa A: 10 GLQQXP UXOGHSURGXVHUHDOL]HD]  70% din
cifra de afaceri;
Grupa B: 25 GLQQXP UXOGHSURGXVHUHDOL]HD]  30% din
cifra de afaceri;
Grupa C: 65 GLQ QXP UXOGHSURGXVHUHDOL]HD] FX  15%
din cifra de afaceri.
n baza acestRU FRRUGRQDWH SRDWH IL UHSUH]HQWDW  JUDILF FXUED
WHRUHWLF DFLIUHLGHDIDFHUL&XUEDUHDO VSHFLILF ILHF UHLvQWUHSULQGHULQXVH
LGHQWLILF  SHUIHFWFXFHDWHRUHWLF  GHL WHQGLQ D VH PHQ LQH 0DL PXOWFXUED
UHDO  D XQHL VRFLHW

L SRDWH vQUHJLVWUD PRGLILF UL L GH OD R SHULRDG  GH WLPS

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

LLHFRQRPLFH

$VWIHO FkQG FXUED UHDO  HVWH VLWXDW  GHDVXSUD FXUEHL WHRUHWLFH

SURGXVHOHJUXSHL$GH LQRSRQGHUHIRDUWHLPSRUWDQW  vQFLIUDGHDIDFHULLDU

sortimentul este redus.

&kQGFXUEDUHDO VHDIO VXEFXUEDWHRUHWLF VRFLHWDWHDGLVSXQHGHXQ
QXP UPDUHGHDUWLFROHODJUXSHOH%L&

Etapele metodei ABC sunt:

- Ordonarea nomenclatorului de prodXVH vQ VHQVXO GHVFUHVF

WRU DO YDORULL

YkQ] ULORUSHDUWLFROH

-'HWHUPLQDUHDYkQ] ULORUFXPXODWH
-6WDELOLUHDJUXSHORUGHVHPQLILFD LH
-7UDVDUHDFXUEHLWHRUHWLFHLDFHOHLUHDOH
- ,QWHUSUHWDUHD UH]XOWDWHORU HFRQRPLFH L SURSXQHUHD XQRU P
eILFLHQWL]DUHDDFWLYLW LL

VXUL SHQWUX

Exemplu QWUHSULQGHUHD *DPD 6$ SURGXFH L FRPHUFLDOL]HD]

 

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

tabelul nr. 2.10.

Produse

9kQ]

1
2
3
4
5
6
7
8
9
10
TOTAL

(mil lei)
80
65
100
113
92
71
76
62
31
16
706

9kQ]

Produse
n ordine
descresc WRDUH
4
3
5
1
7
6
2
8
9
10
10

UL

Tabelul 2.10
Ponderi n:

UL

ABC
(mil lei)
113
100
92
80
76
71
65
62
31
16
706

9kQ]

UL

cumulate
113
213
305
385
461
532
597
569
690
706
-

Produse
20%

CA
30,17%

40%

45,18%

40%

24,65%

5HSUH]HQWDUHJUDILF

100
90
80
70
60
50
40
30
20
10

curba UHDO

B
A

FXUEDWHRUHWLF 

FXUEDWHRUHWLF 

%CA

FXUEDUHDO 

10 20 30 40 50 60 70 80 90 100 %produse

*UDILF FXUED UHDO  HVWH VLWXDW  VXE FXUED WHRUHWLF  5H]XOW  F 

DFWLYLWDWHD vQWUHSULQGHULL QX

produse. Toate

VH FRQFHQWUHD]  VHPQLILFDWLY

SH DQXPLWH

VXQWSURGXVHLPSRUWDQWHDVWIHOF H[FOXGHUHDXQXLDUWLFROGH

ODYkQ]DUHDIHFWHD] DFWLYLWDWHDvQWUHSULQGHULL(VWHQHFHVDU RDSURIXQGDUHD

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

acestora.
Utilitatea metodei ABC FRQVW

vQGHILQLUHDSROLWLFLLGHDSURYL]LRQDUH

DvQWUHSULQGHULLSHJUXSHSHQWUXFRPHU SUHFXPLDSXWHULLGHQHJRFLHUHvQ

UDSRUWFXFOLHQ LLIXUQL]RULLSHQWUXWRDWHGRPHQLLOH

$QDOL]DIDFWRULDO

DFLIUHLGHDIDFHUL

Scopul analizei factoriaOH HVWH GHWHUPLQDUHD FRUHOD LHL GLQWUH GLIHUL L

IDFWRULGHLQIOXHQ

LQWHUQLVDXH[WHUQLGLUH LVDXLQGLUHF LHWFLLQGLFDWRUXO

DQDOL]DW L J VLUHD VROX LLORU SHQWUX UHGUHVDUHD DFWLYLW

LL VDX vPEXQ W

LUHD

SHUIRUPDQ HORUYLLWRDUH

Utilizatorii sunt vQ SULQFLSDODJHQ LLHFRQRPLFLLQVWLWX LLOHILQDQFLDUH

FUHGLWRDUHDF LRQDULLVWDWXOHWF

0HWRGHOHGHDQDOL]
$QDOL]DIDFWRULDO DFLIUHLGHDIDFHULVHUHDOL]HD] GLIHUHQ LDWGHODXQ
GRPHQLX GH DFWLYLWDWH OD DOWXO SURGXF LH FRPHU  WXULVP HWF vQ
IDFWRULLGHLQIOXHQ

truct

LUHOD LLOHGHFDX]DOLWDWHVXQWVSHFLILFH

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

utilizate:
Qf CA

Np Qf
MF MF Qf CA
2) CA = Np

Np MF MF Qf
3) CA = q p

1) CA = Np

n care:
Np = num
4I

UPHGLXVFULSWLFGHSHUVRQDO

SURGXF LDIDEULFDW 

0)
0)

YDORDUHDPHGLHDQXDO DPLMORDFHORUIL[H

YDORDUHDPHGLHDQXDO DPLMORDFHORUIL[HSURGXFWLYH

T

YROXPXOIL]LFDOSURGXF LHLYkQGXWH

S

SUH XOPHGLXGHYkQ]DUHSHSURGXV

-TVA).
Exemplu 8WLOL]kQG ED]D GH GDWH GLQ WDEHOXO XUP

WRU VH YD HIHFWXD

DQDOL]DIDFWRULDO DFLIUHLGHDIDFHUL

Tabelul 2.11
(mil.lei)
Nr.
crt.
1.
2.
3.
4.

Indicatori
Cifra de afaceri

24336
23177
520
2400

28881
29470
512
2760

118,67
127,15
98,46
115

DQXDO 

D

DQXDO 

D

MF

1560

1822

116,79

Qf
Np

44571,153

57560,546

129,14

t
Wh

1872

1850

98,82

25

30,5

122

MF
Np

4615,4

5390,6

116,79

973440

947200

97,3

Wa

46800

56408,2

120,53

MF
MF
Qf
MF
CA
MF
CA
Qf
q1 p 0

65

66

101,53

14,857

16,174

108,86

15,6

15,85

120,83

1,05

0,98

93,33

26223

1XP UPHGLXGHSHUVRQDO
PHGLH

N1

CA
Qf
Np
MF

3URGXF LDPDUI IDEULFDW

9DORDUHD

Simbol

mijloacelor fixe
5.

9DORDUHD

PHGLH

mijloacelor
productive
6.

fixe

3URGXFWLYLWDWHD

direct

DQXDO 

D

PXQFLL FDOFXODW  vQ IXQF LL GH

7.

Qf (mii lei)
Timpul mediu pe salariat (ore)

8.

3URGXFWLYLWDWHD PHGLH RUDU  SH

baza CA (mii lei)

9.

*UDGXO GH vQ]HVWUDUH WHKQLF

muncii
10.
11.
12.

7LPSXO

WRWDO

GH

PXQF

(om-ore)
ProductiYLWDWHD DQXDO  D
muncii pe baza CA (mii lei)
Ponderea mijloacelor fixe
direct productive (%)

13.

Randamentul mijloacelor fixe

direct productive (lei)

14.

Cifra de afaceri la 1 leu

mijloace fixe direct productive

15.

Gradul

de

valorificare

SURGXF LHLIDEULFDWH

16.

9ROXPXO SURGXF LHL YkQGXWH vQ

DQXO

1

HYDOXDW

anului N-1

vQ

SUH XULOH

/D DQDOL]D IDFWRULDO  V

-a optat pentru modelul al doilea. Schematic,

:

FLIUDGHDIDFHULVHSUH]LQW DVWIHO

CA

Np

MF
Np

Qf
Np

MF
MF

CA
Qf

Qf
MF

$QDOL]DIDFWRULDO HVWHXUP WRDUHD

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

CA = CA1 CA0
,QIOXHQ DIDFWRULORU
,QIOXHQ DPRGLILF ULLQXP UXOXLGHSHU

sonal:

Qf
CA
Np = (Np1 Np 0 )
0
0
Np
Qf
,QIOXHQ DPRGLILF ULLSURGXFWLYLW

LLPXQFLL

Qf
Qf
Qf CA
= Np1
1
0
0 GLQFDUHGDWRULW
Np
Np Qf
Np

0RGLILF ULLJUDGXOXLGHvQ]HVWUDUHWHKQLF DPXQFLL

MF
MF
MF MF
Qf
CA
= Np1
1
0
0
0
0
Np
Np MF
MF Qf
Np
0RGLILF ULLVWUXFWXULLPLMORDFHORUIL[H:
MF
MF MF
MF Qf
CA

= Np1
1
1
0
0
0
MF
Np MF
MF MF Qf



0RGLILF ULL

UDQGDPHQWXOXL

DFWLYHORU

IL[H

productive
Qf
MF MF Qf
Qf CA

= Np1
1
1
1
0
0
MF
Np MF MF
MF Qf
,QIOXHQ DJUDGXOXLGHYDORULILFDUHDSURGXF LHLIDEULFDWH

CA
Qf CA
CA
= Np1
1
1
0
Qf
Np Qf
Qf

GLUHFW

Sintetic, rezultatele analizei factoriale sunt prezentate n tabelul

XUP WRU

Tabelul 2.12
mil lei
'

CA

2.

-374,4

din care
6983,09

GDWRULW

4545

Qf
Np

1. 'Np

2.1.

2.2.

2.3.

MF

Np

MF

MF

Qf

MF

4024,55

430,55

2518,98

3.

CA
Qf

-2062,97

1RW 'LIHUHQ HOHvQUHJLVWUDWHODYHULILFDUHDPHWRGHLVXQWJHQHUDWHGH

FDOFXOXO]HFLPDOXWLOL]DUHDXQXLQXP UOLPLWDWGH]HFLPDOH
&RQFOX]LL &LIUD GH DIDFHUL D GHS LW YDORDUHD DQXOXL SUHFHGHQW FX
PLOOHL$FHDVW FUHWHUHVHH[SOLF SULQLQIOXHQ DIDFWRULORUDVWIHO
 )DFWRUXO FDQWLWDWLY QXP U PHGLX GH SHUVRQDO V

-a redus cu 8

VDODULD L L vQ FRQVHFLQ

 V D GLPLQXDW L FLIUD GH DIDFHUL FX  PLO OHL

VLWXD LH QRUPDO  GLQ SXQFW GH YHGHUH HFRQRPLF 5H]XOW  F  VRFLHWDWH

a n
-1,

FDX]  D SXV XQ DFFHQW PDL UHGXV SH IDFWRUXO XPDQ GHFkW vQ DQXO 1
GHS LUHDYDORULLDFHVWHLDGDWRUkQGX

-se n special factorului tehnic.

2. Productivitatea muncii pe un angajat a crescut cu 29,14% iar n

FRQGL LLOH PHQ LQHULL FRQVWDQWH D FHORUODO L IDFWRUL GH LQIOXHQ

 FLIUD GH

afaceri a crescut cu 6983,09 mil lei, aceasta fiind de altfel singurul factor cu
DF LXQHGLUHFW FDUHDLQIOXHQ DWIDYRUDELOLQGLFDWRUXODQDOL]DW
'H]YROWkQG DQDOL]D SH IDFWRUL GH JUDGXO GRL VH REVHUY  F  VSRULUHD

productiviW

LL PXQFLL D IRVW FRQVHFLQ D FUHWHULL JUDGXOXL GH vQ]HVWUDUH

WHKQLF  D PXQFLL vPEXQ W

LULL VWUXFWXULL PLMORDFHORU IL[H vQ VHQVXO VSRULULL

SRQGHULL PLMORDFHORU IL[H GLUHFW SURGXFWLYH vQ WRWDO PLMORDFH IL[H L FUHWHULL
HILFLHQ HL PLMORDFHORU IL[H SURGXFWLYH 7R L IDFWRULL GH JUDGXO GRL DX
LQIOXHQ DWIDYRUDELOFLIUDGHDIDFHUL
 'HL FLIUD GH DIDFHUL D vQUHJLVWUDW WHQGLQ H IDYRUDELOH ID

 GH DQXO

SUHFHGHQW VH FRQVWDW  WRWXL F  ULWPXO GH FUHWHUH D SURGXF LHL IDEULFDWH D

fost superior ritmului de creWHUH D FLIUHL GH DIDFHUL ,CA   L ,Qf =
127,15%) fapt ce s-a reflectat ntr-o majorare a stocurilor de produse.
6RFLHWDWHDWUHEXLHV LDP VXULSHQWUXOLFKLGDUHDDFHVWRUVWRFXULvQWU-o
SHULRDG YLLWRDUHDVWIHOvQFkWV VHHYLWHLPRELOL]DUHDGHresursefinanciare n
stocuri nevandabile sau lent vandabile.
&DP VXULSHQWUXFUHWHUHDYkQ] ULORULLPSOLFLWDFLIUHLGHDIDFHULVH
UHFRPDQG 

GLPHQVLRQDUHD SURGXF LHL L D VWUXFWXULL DFHVWHLD vQ UDSRUW

cu cererea prin ncheierea unor contracte ferme cu beneficiarii;

diversificarea ofertei;

vPEXQ W

2.4.5

LUHDFDOLW

LLSURGXVHORUIDEULFDWHHWF

5HIOHFWDUHD PRGLILF

ULL FLIUHL GH DIDFHUL vQ SULQFLSDOLL

indicatori economico-financiari
0RGLILFDUHD FLIUHL GH DIDFHUL VH UHIOHFW  vQ WR L LQGLFDWRULL GH

peUIRUPDQ HLUH]XOWDWHFDUHRLPSOLF vQFDOFXO

a) Profitul brut
(CA1 CA 0 )pr 0
pr 0 SURILWXOODXQOHXFLIU
E5DWDUHQWDELOLW

GHDIDFHUL

LLHFRQRPLFH

(CA1 CA 0 )pr0

At = active totale

At1
F9LWH]DGHURWD L

e a activelor circulante

AC 0
AC 0
T
T
CA1
CA 0

AC = active circulante

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

ULL

YLWH]HLGHURWD LH

AC 0
AC 0 CA1

T
T
CA 0 T
CA1
H(ILFLHQ DXWLOL] ULLPLMORDFHORUIL[H

CA 0
CA1
1000
1000
MF1
MF1

MF = mijloace fixe

I(ILFLHQ DXWLOL] ULLSRWHQ LDOXOXLXPDQ

(CA1 CA 0 )pr 0
Ns1

Ns1

QXP UPHGLXGHVDODULD L

$QDOL]DYDORULLDG

XJDWH

2.5.1 'HOLPLWDUHFRQFHSWXDO
9DORDUHD

DG

XJDW

GHILQHWH

GLPHQVLXQHD

vQWUHSULQGHULL L UHSUH]LQW  SOXVXO GH ERJ

UHDO 

D

DFWLYLW

LL

LH RE LQXW SHVWH FRQVXPXULOH

LQWHUPHGLDUH SURYHQLWH GH OD WHU L SULQ YDORULILFDUHD WXWXURU UHVXUVHORU

economice proprii.
2.5.2 Utilitate
D9DORDUHDDG XJDW SHUPLWHDSUHFLHUHDFRQWULEX LHLv

ntreprinderii la

UHDOL]DUHD SURGXVXOXL LQWHUQ EUXW L HYLGHQ LHUHD JUDGXOXL GH LQWHJUDUH SH
YHUWLFDO SULQUDSRUWDUHDODSURGXF LH

b) Beneficiarii YDORULL DG

XJDWH VXQW SHUVRQDOXO DF LRQDULL VWDWXO

LQVWLWX LLOHGHFUHGLWLvQWUHSULQGHUHD

2.5.3 0HWRGHGHGHWHUPLQDUHDYDORULLDG

XJDWH

9DORDUHDDG XJDW SRDWHILGHWHUPLQDW SULQGRX PHWRGHVXVWUDFWLY 

LDGLWLY

0HWRGDVXVWUDFWLY

GLIHUHQ HL

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

din cifra de afaceri a consumurilor intermediare provenite GHODWHU L

5HOD LLOHGHFDOFXOVXQW

unde

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

YDORDUHDDG XJDW

$FHDVW  IRUPXO  HVWH YDODELO  vQ FD]XO VRFLHW

LORU FDUH GHVI RDU 

DFWLYLWDWHGHSURGXF LH

a2) Qa = (Qe + MC) C

unde

0&

&

PDUMDFRPHUFLDO

FRQVXPXULOHLQWHUPHGLDUHSURYHQLWHGHODWHU LSHQWUXDFWLYLWDWHD
GHSURGXF LHLFRPHU 

5HOD LD HVWH YDODELO  SHQWUX vQWUHSULQGHULOH FDUH GHVI RDU  DFWLY

itate

GHFRPHU LSURGXF LH

0DUMDFRPHUFLDO 0&HVWHXQVROGLQWHUPHGLDUGHJHVWLXQHFDOFXODW
FD GLIHUHQ

 vQWUH YDORDUHD P UIXULORU YkQGXWH L FRVWXO GH FXPS UDUH DO

P UIXULORUYkQGXWH

0HWRGDDGLWLY
0HWRGDDGLWLY S

resupune nsumareaXUP

WRDUHORUFRPSRQHQWH

salarii
FRQWULEX LLSHQWUXDVLJXU ULLSURWHF LHVRFLDO
DPRUWL] UL

provizioane
FKHOWXLHOLFXLPSR]LWHLWD[HQXLQFOXGHLPSR]LWXOSHSURILW
UH]XOWDWXOH[SORDW ULL

cheltuieli financiare.

$QDOL]DGLQDPLFLLLVWUXFWXULLYDORULLDG

XJDWH

6HUHDOL]HD] SULQXWLOL]DUHDXUP WRDUHORUSURFHGHH

a) PRGLILFDUHDDEVROXW
Qa = Qa1 Qa0

unde:

UHSUH]LQW SHULRDGDFXUHQW
UHSUH]LQW ED]DGHFRPSDUD LH

b) LQGLFLLGHGLQDPLF FXED] IL[ LvQODQ 

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

I Qa =

Qa N
100
Qa N 1

LQGLFLFXED] vQODQ 

c)UDWHOHYDORULLDG XJDWH
c1)UDWDYDULD LHLYDORULLDG XJDWH
Qa Qa 0
RQa = 1
100 HYLGHQ LD]
Qa 0
YDORULLDG XJDWHID

GHED]DGHFRPSDUD LH

PRGLILFDUHDSURFHQWXDO D

c2)UDWDYDORULLDG XJDWHJUDGXOGHLQWHJUDUHSHYHUWLFDO

Qa
Qa
100 sau R =
100
R=
CA
Qe

$FHDVW  UDW  HYLGHQ LD]  FRQWULEX LD DGXV  GH vQWUHSULQGHUH OD
UHDOL]DUHD SURGXVXOXL ILQLW (D vQUHJLVWUHD]  YDORUL PDL PDUL SkQ

la 75

 vQ VHFWRUXO LQGXVWULDO L PDL UHGXVH SkQ  OD  vQ VHFWRUXO
GLVWULEX LHL

c3) UDWHOH GH UHPXQHUDUH D YDORULL DG

XJDWH GHWHUPLQDWH FD

SRQGHULDOHHOHPHQWHORUFRPSRQHQWHvQWRWDOYDORDUHDG XJDW 

a) rata de remunerare a personalului

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

Dividende
100
Qa
e) rata de remunerare a ntreprinderii
Pr ofit net
Ri =
100
Qa
f) rata de remunerare a capitalului tehnic
Cheltuieli cu amortizarea
Rc =
100
Qa
Ra =

(YROX LD DFHVWRU UDWH VH VWXGLD]  vQ SDUDOHO FX DO L LQGLFDWRUL GH
HILFLHQ

SURGXFWLYLWDWHDPXQFLLUDQGDPHQWXODFWLYHORULPRELOL]DWHD
6H DSUHFLD]  FD VLWXD LH IDYRUDELO  FUHWHUHD UDWHL GH UHPXQHUDUH D

vQWUHSULQGHULLUHVSHFWLYGHYDQVDUHDULWPXOXLGHFUHWHUHDYDORULLDG XJDWHGH
F WUHULWPXOGHFUHWHUHDSURILWXOXLQHW,Qa

< IPN).

$QDOL]DIDFWRULDO

DYDORULLDG

XJDWH

Scopul analizei factoriale este determinarea abaterilor valorii

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

ODIRUPDUHDLPRGLILFDUHDLQGLFDWRUXOXLDQDOL]DWLLGHQWLILFDUHD

VROX LLORUGHUHGUHVDUHDDFWLYLW

LLHFRQRPLFHYLLWRDUH

0RGHOHGHDQDOL]

C
= Qe a
I) Qa = Qe C = Qe 1
Qe
Q Qa
= N s Wa a ,
II) Qa = N s e
N s Qe
unde:
a = YDORDUHDPHGLHDG XJDW ODOHXSURGXF LHDH[HUFL LXOXL
Wa = SURGXFWLYLWDWHDPHGLHDQXDO
&

FRQVXPXULSURYHQLWHGHODWHU L

6FKHPDGHDQDOL]

(pentru modelul I)

Ns

T
Qe

Wh

Qa

gi
a
ai
3HQWUX DQDOL]D IDFWRULDO  D YDORULL DG XJDWH VH

din tabelul 2.13.

vor utiliza indicatorii

Tabelul nr. 2.13

(mii lei)
Nr.
crt.
1
2
3
4
5
6

Indicatori
3URGXF LDH[HUFL LXOXL
&RQVXPXULOHSURYHQLWHGHODWHU L
9DORDUHDDG XJDW
)RQGXOWRWDOGHWLPSGHPXQF RUH
1XP UXOPHGLXGHVDODULD LSHUV

Timpul mediu pe un salariat (ore)

3URGXFWLYLWDWHDPHGLHRUDU

9DORDUHD

PHGLH

DG XJDW 

OD

N-1

Qe
C
VA
T
Ns

26.208.000
11.007.360
15.200.640
1.048.320
560
1.872

30.029.000
12.011.680
18.017.320
1.000.960
544
1.840

25

30

0,58

0,6

0,59

t


OHX

SURGXF LHOHL

Simbol

9DORDUHD PHGLH DG XJDW  UHFDOFXODW  OHL

ODOHXSURGXF LH

Wh
a

rec

0HWRGRORJLDGHDQDOL] SUHVXSXQHDSOLFDUHDPHWRGHLVXEVWLWX LLORUvQ

ODQ 

Qa = Qa1 Qa0
,QIOXHQ DIDFWRULORU

1),QIOXHQ DPRGLILF ULLYDORULLSURGXF LHLH[HUFL LXOXL

Q e = Q e1 Q e0 a 0 GLQFDUHGDWRULW 

1.1.) MRGLILF ULLIRQGXOXLWRWDOGHWLPSGHPXQF

T = (T1 T0 )W h 0 a 0 GLQFDUHGDWRULW
1.1.1.)0RGLILF ULLQXP UXOXLPHGLXGHVDODULD L
N s = N s1 N s0 t 0 W h 0 a 0

1.1.2.)0RGLILF ULLWLPSXOXLPHGLXSHXQVDODULDW
t = N s1 (t 1 t 0 )W h 0 a 0
1.2.) ModiILF ULLSURGXFWLYLW LLPHGLLRUDUH
Wh = T1 W h1 W h 0 a 0
2.,QIOXHQ DYDULD LHLYDORULLPHGLLDG XJDWHODOHX4e
a = Q e1 a1 a 0 GLQFDUHGDWRULW

2.1.)0RGLILF

ULLVWUXFWXULLSURGXF LHL

g i = Qe1 a rec a0 unde a rec =

2.2.) 0RGLILF

g i1 a i0
100

ULL YDORULL DG XJDWH OD  OHX SURGXF LH SH WLSXUL

GHDFWLYLW

a i = Q e1 a1 a rec

6LQWHWLF UH]XOWDWHOH DQDOL]HL IDFWRULDOH D YDORULL DG XJDWH VXQW

SUH]HQWDWHvQWDEHOXOXUP WRU

Tabelul nr. 2.14

mii lei

VA
din care:

Qe
(1)
din care:

T
(1.1.)
din
care:

Ns
(1.1.1.)

t
(1.1.2.)

Wh
(1.2.)

2.816.680

2.216.180

-686.720

-434.304

-252.416

2.902784

a
(2)
din care
600.580

gi
(2.1.)
300.290

a1
(2.2.)
300.290

1RW 'LIHUHQ HOHvQUHJLVWUDWHvQWUHDEDWHUHDYDORULL DG XJDWHLVXPD

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

a (calculul cuGRX

]HFLPDOH

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

mii lei ID

GHED]DGHFRPSDUD LH'LQSXQFWGHYHGHUHIDFWRULDO

DFHDVW HYROX LHVHH[SOLF DVWIHO

 &UHWHUHD SURGXF LHL H[HUFL LXOXL FX  D GHWHUPLQDW vQ
FRQGL LLOH FRQVLGHU ULL FRQVWDQWH D

a  YDORULL DG

XJDWH PHGLL XQ

spor de

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

RSRUWXQLW
SH

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

HOHPHQWH

FRPSRQHQWH

SURGXF LH

YkQGXW 

SURGXF LH

LPRELOL]DW 

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

crescut sau s-D

PHQ LQXW FHO SX LQ OD QLYHOXO DQXOXL SUHFHGHQW SROLWLFD

DGRSWDW GHVRFLHWDWHSRDWHILFRQVLGHUDW MXVW 

'HWDOLHUHD DQDOL]HL SH IDFWRUL VHFXQGDUL SXQH vQ HYLGHQ

 UROXO

exclusiv al factorilor intensivi (productivitatea muncii). Factorii cantitativi

IRQGXO GH WLPS SH XQ VDODULDW W L QXP UXO PHGLX GH VDODULD L 1V V-au
GLPLQXDW LDU LQIOXHQ D DVXSUD YDORULL DG XJDWH D IRVW vQ DFHODL VHQV (VWH
SRVLELO FD VWUDWHJLD XQLW

LL V  VH IL ED]DW SH DFFHQW

WHKQLF vQ UHDOL]DUHD DFWLYLW

uarea rolului capitalului

LL HFRQRPLFH QX VH GLVSXQH GH DVWIHO GH

LQIRUPD LL
 9DORDUHD DG XJDW OD  OHX SURGXF LH

(a ) a crescut cu 0,02 n N

comparativ cu N- IDSW FH D GHWHUPLQDW L PDMRUDUHD YDORULL DG

cu 600.580 mii lei.

XJDWH WRWDOH

6H FRQVWDW  F  D FUHVFXW SRQGHUHD SURGXVHORU FX R YDORDUH DG XJDW 

OD  OHX SURGXF LH PDL PDUH GHFkW PHGLD vQWUHSULQGHULL 7RWRGDW  OD
SULQFLSDOHOH FDWHJRULL GH SURGXVH YDORDUHD DG XJDW  OD  OHX D FUHVFXW
VLWXD LH IDYRUDELO  UHIOHFWDW  vQWU XQ VSRU GH YDORDUH DG XJDW  GH 

mii lei.



5HIOHFWDUHD

PRGLILF

ULL

YDORULL

DG

XJDWH

vQ

SULQFLSDOLL

indicatori economico-financiari
0RGLILFDUHDYDORULLDG XJDWHvQVHQVXOFUHWHULLVDXUHGXFHULLDFHVWHLD

se va refOHFWDvQDFHODLVHQVDVXSUDWXWXURULQGLFDWRULORUGHSHUIRUPDQ
DUH]XOWDWXOH[SORDW ULL

(Qa1 Qa0) pra0,

unde: RE0
SUD

pra 0 =

RE 0
,
Qa 0

UH]XOWDWXOH[SORDW ULL
SURILWXOODOHXYDORDUHDDG XJDW

b) productivitatea muncii:
Qa1 Qa 0
,
Ns1
unde:

1V

QXP UXOPHGLXGHVDODULD L

FUDWDUHQWDELOLW

LLHFRQRPLFH

(Qa1 Qa 0 )pra 0

100 ,
AT1
unde: AT = valoarea medie a activelor totale
GHILFLHQ DXWLOL] ULLDFWLYHORUIL[H

Qa1 Qa 0
1000 ,
MF1
unde: MF = valoarea medie a mijloacelor fixe
GDO LLQGLFDWRUL

$SOLFD LLLvQWUHE

UL

1. 6  VH LQWHUSUHWH]H HYROX LD DFWLYLW LL GH SURGXF LH L
comercializare a ntreprinderii XWLLQGF 
ICA = 108%
unde CA = Cifra de afaceri
IQe = 110%
4H 3URGXF LDH[HUFL LXOXL
4I
 3URGXF LD IDEULFDW  H[SULPDW  vQ
IQa = 111%
SUH GHYkQ]DUH
4D

IQf = 109%

9DORDUHDDG XJDW

2.6 VHLQWHUSUHWH]HVLWXD LD

I CA
= 1,04
I Qf

I Qa
I Qe
I Qf
I Qe

= 0,98
= 1,2

3. Cum se interpreteaz HYROX LDVWUXFWXULLFLIUHLGHDIDFHULGDF 

G1 = 0,72
unde: * HVWH FRHILFLHQWXO GH VWUXFWXU  *LQLStruck
G0 = 0,19
4.&HHYLGHQ LD]
5. 6

FLIUDGHDIDFHULPLQLP "'DUFLIUDPDUJLQDO

 VH DQDOL]H]H VWUXFWXUD FLIUHL GH DIDFHUL SH FOLHQ L WLLQG F 

VRFLHWDWHD FRPHUFLDO  GLVSXQH GH R FOLHQWHO  HWHURJHQ  6H FRQVLGHU 

XUP WRDUHDED] GHGDWH

Nr.
crt.

&OLHQ L

Cifra de
afaceri

ABC
(mil lei)

1
2
3
4
5

C1
C2
C3
C4
C5

&OLHQ L

3500
6200
830
210
99

Cifra de
afaceri
ABC
(mil lei)

Cifra de
afaceri
FXPXODW

(mil lei)

Zona ABC
FOLHQ L

%CA

Nr.
crt.

&OLHQ L

Cifra de
afaceri

ABC
(mil lei)

6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

C6
C7
C8
C9
C10
C11
C12
C13
C14
C15
C16
C17
C18
C19
C20

&OLHQ L

Cifra de
afaceri
ABC
(mil lei)

Cifra de
afaceri
FXPXODW

Zona ABC
FOLHQ L

%CA

(mil lei)

76
530
417
570
1200
138
730
890
915
420
94
76
52
5
17

6  VH WUDVH]H FXUED UHDO  $%& V  VH FRPSDUH FX FHD WHRUHWLF  L V 
VHLQWHUSUHWH]HUH]XOWDWHOHRE LQXWH

6.6 VHGHWHUPLQHLQIOXHQ DPRGLILF ULLSURGXFWLYLW LLPXQFLLDVXSUD

cifrei de afaceriLV VHLQWHUSUHWH]HFD]XOLQIOXHQ HLFXVHPQXO
7. &H VHPQLILFD LH HFRQRPLF
?

 DUH SODVDUHD FXUEHL UH

ale ABC sub

FXUEDWHRUHWLF $%&

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

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

vnzare este de 148%.

9.

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

WHKQLF  D PXQFLL DVXSUD FLIUHL GH DIDFHUL 6  VH LQWHUSUHWH]H

MF/Ns = -x

mii lei.
10. Care sunt partenerii sociali la repartizarea valoULLDG

XJDWH

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

ntreprinderii?
(IQa LQGLFHOHYDORULLDG XJDWH,Pr = indicele profitului).

DFWLYLWDWHD

12.&HHVWHJUDGXOGHLQWHJUDUHSHYHUWLFDO
?

"QFHGRPHQLLDSUHFLD L

F HVWHPDLPDUHLGHFH

13. Ce includ consuPXULOHLQWHUPHGLDUHGHODWHU L?

14.6 VHLQWHUSUHWH]HFD]XO
IQa = 114%
unde:
IQe = 126%
Ichs = 119%
15.

Chs = cheltuieli cu personalul

4D

YDORDUHDDG XJDW

4H

SURGXF LDH[HUFL LXOXL

6  VH GHWHUPLQH LQIOXHQ D PRGLILF ULL VWUXFWXULL SURGXF LHL

H[HUFL LXOXL SH SURGXVH VDX SH WLSXUL GH DFWLYLW

Interpretare pentru cazul gi = -y mii lei.

16.6

VHGHWHUPLQHLQIOXHQ DPRGLILF ULLWLPSXOXLPHGLXGHOXFUXSH

RSHUVRDQ DVXSUDYDORULLDG XJDWH&D]X

17.

L DVXSUD YDORULL DG XJDWH

&H VHPQLILFD LH DUH .n

QRPHQFODWXU 

l : t = +z mii lei.

= 0,65% ? (Kn = coeficientul de

18.6 VHLQWHUSUHWH]HFD]XO
Ks = 0,98
unde Ks = coeficientul de sortiment
Kstr = 0,99
Kstr FRHILFLHQWXOGHVWUXFWXU
Iq = 110%
Iq = indicele volumulXL SURGXF LHL SH WRWDO
ntreprindere
19. &H VHPQLILFD LH DUH HYROX LD FRHILFLHQWXOXL PHGLX GH FDOLWDWH
K pentru:

()

K 1 = 1,72
K 0 = 1,54
20.

6  VH GHWHUPLQH LQIOXHQ D PRGLILF ULL VWUXFWXULL SURGXF L

IDEULFDWHDVXSUDFRHILFLHQWXOXLPHGLXJHQHUDOL]DWDOFDOLW

LL

21.6 VHLQWHUSUHWH]HHYROX LDFDOLW LLSURGXF LHLWLLQGF

unde:
p1 = 79.520 lei/buc
p SUH XOPHGLX

p 0 = 66.417 lei/buc

ei

22.&XPLQIOXHQ HD]
rezultate?
23. Ce eviden LD]

FRHILFLHQWXOGHVRUWLPHQW"'DUFHOGHVWUXFWXU

24.3HED]DGDWHORUV
Clasa
de
calitate
Clasa I
Clasa
a II-a
Clasa
a III-a
TOTAL

FDOLWDWHDDVXSUDLQGLFDWRULORUGHSHUIRUPDQ HL

Cantitate (buc)
Programat
76.000

Realizat
80.000

55.300

59.000

49.700

45.000

181.000

184.000

VHDQDOL]H]HHYROX LDFDOLW

Structura

4Fw w.
Programat Realizat

Coeficient
de
$

44

LLSURGXVXOXL[

A
echivalente
Programat Realizat