curs 4 aef

CAPI TOLUL 4

CHELTUI ELI LE FI RMEI

Q QXPHURDVH VHFWRDUH GH DFWLYLWDWH IRUPD FHD PDL FRQFUHW vQ FDUH VH

GHVI RDU OXSWDFRQFXUHQ LDO HVWHDD-QXPLWXOU ]ERLDOSUH XULORUQDFHVW

FD]VLQJXUDIRUP GHVXSUDYLH XLUHSHWHUPHQOXQJDILUPHORUHVWHUHGXcerea

FRVWXULORURSHUD LRQDOH'HDFHHDFXQRDWHUHDH[DFW DQLYHOXOXLFRVWXULORUD

ORFXULORUGHIRUPDUHDDFHVWRUDSUHFXPLDP ULPLL ORUvQFD]XOFRQFXUHQ LORU

UHSUH]LQW R QHFHVLWDWH YLWDO SHQWUXPDQDJHPHQWXO ILUPHL QPRG JHQHULF

prin cheltuieli VHvQ HOHJVXPHOHSO WLWHVDXGHSODW SHQWUX aprovizionarea cu materii prime, materiale, semifabricate; FRQVXPXOGHXWLOLW LHQHUJLHHOHFWULF FRPEXVWLELOLHWF

OXFU ULOHLVHUYLFLLOHSUHVWDWHGHF WUHWHU L

remunerarea personalului; ndeplinirea DOWRUREOLJD LLFRQWUDFWXDOH DFKLWDUHDXQRUREOLJD LLGHQDWXU ILVFDO LVRFLDO

&RVWXO UHSUH]LQW H[SUHVLD WXWXURU FRQVXPXULORU GH UHVXUVH RFD]LRQDWH GH

GHVI XUDUHDXQHLDFWLYLW L

4.1 Clasificarea cheltuielilor firmei. Costul marginal

'XS FRPSRUWDPHQWXOORUID GHYDULD LDYROXPXOXLSURGXF LHL

Variabile VXQW GHSHQGHQWH GH YDULD LD YROXPXOXL SURGXF LHL

IDEULFDWH$FHVWHD VH SRWPRGLILFDSURSRU LRQDO VDX QHSURSRU LRQDO

FXYROXPXOSURGXF LHL

&RUHOD LHUDQGDPHQWHFUHVF WRDUH

Cv

CA

Analiza economico-financiara aprofundata - curs Master AAPA, anul I, semestrul 2

1

AdminLine

&RUHOD LHUDQGDPHQWHFRQVWDQWH

Cv

CA &RUHOD LHUDQGDPHQWHGHVFUHVF WRDUH

Cv

CA

Fixe - vQWUH OLPLWH LPSRUWDQWH DOH YROXPXOXL SURGXF LHL QX

vQUHJLVWUHD] YDULD LL FD VXP WRWDO 'H DFHHD FX FkW volumul

SURGXF LHL FUHWH FX DWkW FKHOWXLHOLOH IL[H XQLWDUH VH GLPLQXHD]

HIHFWXOHFRQRPLLORUGHVFDU

Chelt

F

CA


2

AdminLine

&XQRDWHUHD GHIDOF ULL FKHOWXLHOLORU vQ YDULDELOH L UHVSHFWLY IL[H SUH]LQW R

LPSRUWDQ GHRVHELW vQ OXDUHD GHFL]iilor de ordin strategic la nivelul firmei. 3RQGHUHDFKHOWXLHOLORUIL[HvQFHOHWRWDOHLQIOXHQ HD] DWkWJUDGXOGHIOH[LELOLWDWH

DODFWLYLW LLILUPHLFkWLQLYHOXOSURILWDELOLW LLDFHVWHLD

2. 'XS PRGXOGHLGHQWLILFDUHLUHSDUWL]DUHSHSXUW WRULLGHFKeltuieli:

Directe VXQW OHJDWH QHPLMORFLW GH DFWLYLWDWHD XQHL XQLW L

RSHUDWLYH VDX GH UHDOL]DUHD XQXL SURGXV VDODULL PDWHULL SULPH L

materiale etc.

I ndirecte VXQWRFD]LRQDWHGHIXQF LRQDUHDvQDQVDPEOXDILUPHL

FKHOWXLHOLDGPLQLVWUDWLYHGHvQWUH Lnere.

3HED]DDFHVWHLVWUXFWXU ULVHGHWHUPLQ FRVWXOFRPSOHWGHIDEULFD LH

&XPXODUHD FHORU GRX FULWHULL DQWHULRU SUH]HQWDWH GXFH OD LGHQWLILFDUHD

XUP WRDUHORUSDWUXFDWHJRULLGHFKHOWXLHOL

A. cheltuieli variabile directe: materii prime, salarii identificabile pe produs, etc.

B. cheltuieli fixe directe DPRUWL]DUHD XWLODMHORU L PDLQLORU IRORVLWH OD

fabricarea unui singur produs.

C. cheltuieli variabile indirecte HQHUJLD HOHFWULF L FRPEXVWLELOXOFRQVXP WH GH F WUH VHF LLOH vQ FDUH VH IDEULF PDL mult de un singur produs.

D. cheltuieli fixe indirecte: cheltuieli administrative, de cercetare-dezvoltare.

3. 'XS QDWXUDDFWLYLW LL

De exploatare sunt legate de realizarea obiectului de activitate al firmei. Se includ aici: cheltuieli cu materii prime L PDWHULDOHFKHOWXLHOL FX XWLOLW LOH OXFU UL L VHUYLFLL SUHVWDWH GH F WUH WHU L


3

AdminLine

FKHOWXLHOL FX SHUVRQDOXO FKHOWXLHOL UHSUH]HQWkQG LPSR]LWH L WD[H

legate de exploatare, amortizare etc. Financiare LQFOXGGLIHUHQ HQHIDYRUDELOHGLQFHGDUHDWLWOXULOor de

SODVDPHQW SLHUGHUL GLQ FUHDQ H OHJDWH GH SDUWLFLSD LL GREkQ]L

GLIHUHQ HQHIDYRUDELOHGHFXUVYDOXWDUGLYLGHQGHSO WLWH

([FHS LRQDOH GHVS JXELULDPHQ]LLSHQDOLW LGRQD LLHIHFWXDWH

SLHUGHULGLQFDODPLW LSLHUGHULGLQGHELWRULOLWLJLRLetc.

Costul marginal

&RVWXOPDUJLQDOUHSUH]LQW FUHWHUHDFRVWXOXLWRWDOJHQHUDW GHIDEULFDUHDXQHL

XQLW L VXSOLPHQWDUH GH SURGXV Q DQDOL]D HFRQRPLF SUH]LQW R PDUH

LPSRUWDQ FRPSDUDUHD YHQLWXOXL PDUJLQDO FX FRVWXO PDUJLQDO 9HQLWXO

marginal expriP FUHWHUHD vQFDV ULORUWRWDOHRE LQXWHGHF WUHILUP FDHIHFWDOYkQ] ULLXQHLXQLW LVXSOLPHQWDUH

$QDOL]D PDUJLQDO FDUH VH HIHFWXHD] SH ED]D FHORU GRL LQGLFDWRUL UHOHY

XUP WRDUHOHDVSHFWHFRQFOX]LL

5HOD LDGLQWUHFHLGRLindicatori

Decizia

2EVHUYD LL

Vm

> Cm &UHWHUHDSURGXF LHL Vm < Cm 5HGXFHUHDSURGXF LHL Vm = Cm 1LYHORSWLPDOSURGXF LHL n cazul n care n acest punct

ILUPD QX vQUHJLVWUHD] SURILWHVWHQHFHVDU RUHGXFHUHVDXlichidare a afacerii

4.2 $QDOL]DVWUXFWXUDO LGLQDPLF DFKHOWXLHOLORU

$QDOL]D VWUXFWXUDO SUH]LQW R LPSRUWDQ PDMRU vQ IRFDOL]DUHD

managementului firmei asupra categoriilor principale de cheltuieli n cadrul FRVWXOXL WRWDO DO SURGXVXOXL VHUYLFLXOXL vQ YHGHUHD vQFDGU ULL DFHVWRUD vQ

valorile prestabilite sau pentru realizarea de economii. Pe baza analizei de tip structural se poate identifica sectorul de activitate din care face parte firma,


4

AdminLine

GHRDUHFH ILHF UXL VHFWRU vL HVWH FDUDFWHULVWLF XQ SURILO VWUXFWXUDO GLVWLQFW GH

cheltuieli. Astfel, n cadrul unHL ILUPHGHFRQVXOWDQ SRQGHUHDGRPLQDQW vQFDGUXOFRVWXOXLHVWHUHSUH]HQWDW GHF WUHFKHOWXLHOLOHFXSHUVRQDOXOvQWLPSFH

SHQWUX R ILUP GH GLVWULEX LH SRQGHUHD PDMRULWDU HVWH GH LQXW GH F WUH

FKHOWXLHOLOHFXP UIXULOH

Cu ajutorul indicilor se reDOL]HD] DQDOL]D vQ GLQDPLF a categoriilor VHPQLILFDWLYH GH FKHOWXLHOL 6XUVD LQIRUPD LRQDO HVWH FRQVWLWXLW GH F WUH

FRQWXOGHUH]XOWDWHDFFHQWXOILLQGSXVSHFKHWXLHOLOHGHH[SORDWDUHLUHVSHFWLY

financiare. 'LQDPLFD GLIHULW D FKHOWXLHOLORU SRDWH IL HIHFWXO DF LXQLL XQXL VLVWHP FRPSOH[

GHIDFWRULvQWUHFDUHPHQ LRQ P

- PRGLILFDUHDWHKQRORJLLORUGHIDEULFD LH

- schimbarea surselor de aprovizionare; - UHGXFHUHDQXP UXOXLGHSHUVRQDO

- PRGLILFDUHDVWUXFWXULLGHIDEULFD LHHWF

4.3 $QDOL]DIDFWRULDO DSULQcipalelor categorii de cheltuieli

,QGLFDWRUXO XWLOL]DW vQ DQDOL]D IDFWRULDO VHQXPHVWHcheltuieli la 1.000 lei

venituri:

C1000 lei venituri = 0001.Venituri

Cheltuieli

,QGLFDWRUXOPHQ LRQDWSRDWHILIRORVLWDWkWSHQWUXDQDOL]DHYROX LHLFKHOWXLHOLORU

toWDOHFkW L DFKHOWXLHOLORUGH H[SORDWDUHL UHVSHFWLYD FKHOWXLHOLORUDIHUHQWH

cifrei de afaceri.

4.3.1 Analiza cheltuielilor aferente cifrei de afaceri

C1000CA = 00010001 .

pvicigisau.

pvqvcqv

ii

ii

)DFWRULLGHLQIOXHQ VXQW


5

AdminLine

1. IDFWRUXOGHVWUXFWXU respectiv ponderea diferitelor produse (servicii) vQ FDGUXO FLIUHL GH DIDFHUL UHDOL]DWH GH F WUH ILUP vQ FXUVXO SHULRDGHL

DQDOL]DWH 6H GHWHUPLQ SH ED]D FDQWLW LORU FRPHUFLDOL]DWH GLQ ILHFDUH

produs. 2. factori calitativi

SUH XOGHYkQ]DUH depinde de politicaFRPHUFLDO DILUPHLGHSR]L LDSH SLD GH FDUDFWHULVWLFLOH SURGXVXOXL FRPHUFLDOL]DW GH FDOLWDWHD

DFHVWXLDGHFRQFXUHQW HWF

costul unitar depinde de nivelul tehnologiilor utilizate, de calitatea L SR]L LRQDUHD IXUQL]RULORU GHPDWHULL SULPH VHPifabricate, a nivelului FKHOWXLHOLORU VDODULDOH GH HIHFWXO HFRQRPLLORU GH VFDU L LPSOLFLW GH

JUDGXOGHXWLOL]DUHDFDSDFLWD LORUGHSURGXF LH

Exemplu Cantitate buc Cost unitar 3UH GHYkQ]DUH C 1000CA Produs 1

A 1.000 1.500 7.875 11.200 10.500 14.000 750 800 B 3.500 4.800 5.500 6.125 6.250 7.000 880 875 C 5.500 5.700 19.000 25.425 20.000 28.250 950 900

Total 10.000 12.000 905,5 827,5

6WUXFWXUDYkQ] ULORU

Structura - % Produs 2011 2012

A 10 12,5 B 35 40 C 55 47,5

Total 100 100


6

AdminCross-Out

AdminLine

4.3.2 Analiza cheltuielilor salariale

,QGLFDWRUXO FX DMXWRUXO F UXLD VH DQDOL]HD] FRQVXPXULOH FX PXQFD YLH HVWH

denumit cheltuieli salariale la 1.000 lei venituri din exploatare sau la 1.000 lei cifra de afaceri.

Csal1000 vex = 0001.NCsal

CAN

p

p

)DFWRULLGHLQIOXHQ VXQW

1. raportul Np/ CA ca expresie a SURGXFWLYLW LL PXQFLL GLQ ILUP UHVSHFWLYD IRUPD LQYHUV 3HQWUX D UHOLHID R VLWXD LH IDYRUDELO HVWH

QHFHVDUFDUDSRUWXOV ILHFkWPDLPLF

2. raportul Csal/ Np VDODULXOPHGLXEUXWSHRSHUVRDQ , care la rndul V XVXSRUW LQIOXHQ DHVWHUH]XOWDWXODF LXQLLDOWRUGRLIDFWRULLDQXPH

2.1 raportul T/ Np respectiv timpul mediu luFUDWSHRSHUVRDQ 2.2 raportul Csal/ T salariul mediu tarifar

QWUHGLQDPLFDFKHOWXLHOLORUVDODULDOHL FHDDSURGXFWLYLW LLPXQFLL WUHEXLH V

H[LVWH R FRUHOD LH FDUH HVWH SXV vQ HYLGHQ FX DMXWRUXO indicelui de

FRUHOD LH:

I c = w

sal

II

1,

FHHD FH VHPQLILF FUHWHUHDPDL UDSLG D SURGXFWLYLW LL PXQFLL GHFkW FHD D

VDODULLORUvQSHULRDGDGHWLPSDQDOL]DW

4.3.3 Analiza cheltuielilor financiare s

&KHOWXLHOLOHILQDQFLDUHFRQ LQSULQWUHDOWHOHVXPHOHSO WLWHGUHSWUHPXQHUD LHD

capitalXULORUXWLOL]DWHILHF HVWHYRUEDGHFHOHSURSULLVDXvPSUXPXWDWH&RVWXOFDSLWDOXULORUGHQDWXU SURSULHHVWH UHSUH]HQWDWGHFkWLJXODWHSWDWGHF WUH

DF LRQDUL SHQWUX VXPHOH DSRUWDWH vQ FDGUXO ILUPHL FkWLJ PDWHULDOL]DW vQ


7

AdminLine

GLYLGHQGHVDXvQFUHWHUHDYDORULLDF LXQLORUGH LQXWHQFHHDFHSULYHWHFRVWXO

FDUH UHPXQHUHD] FDSLWDOXULOH vPSUXPXWDWH DFHVWD VH FRQFUHWL]HD] VXE

IRUPDGREkQ]LORUSO WLWH

'XS FXP YRP GHPRQVWUD vQ FDGUXO FDSLWROXOXL GHGLFDW SUH]HQW ULL VLWXD LHL

ILQDQFLDUH L SDWULPRQLDOH D ILUPHL UHVSHFWLY vQ PHQ LRQDUHD LQGLFDWRULORU

XWLOL]D L vQPDQDJHPHQWXOYDORULLQLYHOXOXLGHDQVDPEOXDOVXUVHORU ILQDQFLDUH

IRORVLWH vQ ILQDQ DUHD DFWLYLW LL ILUPHL vL FRUHVSXQGH XQ FRVW PHGLX GH

UHPXQHUDUH $FHVWD VH FDOFXOHD] FD PHGLH SRQGHUDW vQtre costul de UHPXQHUDUHDOILHF UHLDGLQFHOHGRX FDWHJRULLGHFDSLWDOXULXWLOL]DWHSURSULLL

UHVSHFWLYvPSUXPXWDWH$VWIHOHVWHSXV vQHYLGHQ LQFLGHQ DGLUHFW SHFDUH

R DUH VWUXFWXUD GH ILQDQ DUH DOHDV GH F WUH PDQDJHPHQWXO ILUPHL DVXSUD

nivelulXLGHUHQWDELOLWDWHDDFWLYLW LLGHVI XUDWH8WLOL]DUHDSULRULWDU DVXUVHL

GH ILQDQ DUH FDUH GH LQH XQ FRVW PDL UHGXV YD DYHD R LQIOXHQ EHQHILF

DVXSUDFKHOWXHOLORUGHQDWXU ILQDQFLDU L LPSOLFLWDVXSUDUH]XOWDWXOXLQHWDO

H[HUFL LXOXL

n cadruOFKHOWXLHOLORUGHQDWXU ILQDQFLDU FDWHJRULDFDUHGH LQHSRQGHUHDFHDPDL LPSRUWDQW HVWH UHSUH]HQWDW GH F WUH FKHOWXLHOLOH FX GREkQ]LOH $QDOL]D

FDX]DO XWLOL]HD] GH DVHPHQHD PHWRGD VXEVWLWX LLORU vQ ODQ SHQWUX

HYLGHQ LHUHD IDFWRULORU GHWHUPLQDQ L vQ HYROX LD DFHVWRU FKHOWXLHOL ,QGLFDWRUXO

utilizat este n acest caz cheltuieli cu dobnzile la 1.000 lei cifra de afaceri.

$FHVWDHVWHLQIOXHQ DWGLUHFWGHF WUHXUP WRULLIDFWRUL

HILFLHQ D XWLOL] ULL DFWLYHORU WRWDOH de care dispune societatea comHUFLDO HILFLHQ DLOXVWUDW GHQXP UXOGHURWD LLHIHFWXDWGHDFHVWHDvQ

SHULRDGD DQDOL]DW UDSRUWXO GLQWUH DFWLYHOH WRWDOH L YDORDUHD FLIUHL GH

DIDFHUL/DUkQGXOV XHILFLHQ DXWLOL] ULLDFWLYHORUWRWDOHGHSLQGHGHPRGXO

GH JHVWLXQH ILQDQFLDU SUDFWLFDW GH PDQDJHPHQWXO ILUPHL SUHFXP L GH

SDUWLFXODULW LOH VSHFLILFH WLSXOXL GH DFWLYLWDWH FRQFUHWL]DWH FXSULRULWDWH vQ

QLYHOXO VWRFXULORU DO FUHDQ HORU SUHFXP L vQ GLPHQVLXQHD QHFHVDU D

FDSDFLW LORUGHSURGXF LH


8

AdminLine

VWUXFWXUDGHILQDQ DUHXWLOL]DW , respectiv ponderea datoriilor n cadrul SDVLYHORU WRWDOH DOH ILUPHL UDSRUWXO GLQWUH YDORDUHD GDWRULLORU L FHD D

SDVLYHORU WRWDOH 3ROLWLFD ILQDQFLDU vL SXQH DPSUHQWD DVXSUD VWUXFWXULL

ILQDQFLDUHDO WXULGHFDUHVHLPSXQDILOXDWHvQFRQVLGHUDUHL eventualele

UHVWULF LRQ ULJHQHUDWHGHLQVXILFLHQ DFDSLWDOXULORUSURSULLGHH[HPSOX

3. costul capitalurilor mprumutate, cost dependent direct de un sistem GH IDFWRUL FXP DU IL UDSRUWXO GLQWUH FHUHUH L RIHUWD SH SLD D FUHGLWXOXL

gradul de dezvoltare a sistemului financiar-EDQFDUGLQHFRQRPLDQD LRQDO IXQF LRQDOLWDWHD SLH HORU EXUVLHUH FD PLMORF DOWHUQDWLY GH ILQDQ DUH D

DFWLYLW LL SULQ HPLWHUHD GH REOLJD LXQL HWF UDWD LQIOD LHL GLQ SHULRDGD

DQDOL]DW QLYHOXOULVFXOXLFDUHvQVR HWHDFWLYLWDWHDGHVI XUDW HWF

4.4 Analiza costului unitar

8WLOL]DUHD PRGHOXOXL IDFWRULDO GH PDL MRV SXQH vQ HYLGHQ FRPSRQHQWHOH

majore ale costului unitar:

Cu = cmd + csd + cind, n care:

cmd = FKHOWXLHOLFXPDWHULLSULPHLPDWHULDOHGLUHFWH, care la rndul lor VXQW UH]XOWDWXO SURGXVXOXL GLQWUH FRQVXPXO VSHFLILF FVL L SUH XO GH

DSURYL]LRQDUHSHQWUXILHFDUHPDWHULHSULP VDXPDWHULDOvQSDUWHSDL

csd = cheltuieli cu salarii directe GHSHQGHQWH GH WLPSXO GH PXQF SHILHFDUHID] VDXRSHUD LHQHFHVDU FRQIRUPVSHFLILFD LLORUWHKQRORJLFHWLLGH

nivelul salariului tarifar (shi); cind = cota-SDUWH GLQ FKHOWXLHOLOH GH QDWXU LQGLUHFW DORFDW podusului analizat.

([LVW GRX PHWRGH LPSRUWDQ HGHDORFDUHDFKHOWXLHOLORUGHQDWXU LQGLUHFW

pe produs: - metoda FODVLF FDUH VH ED]HD] SH XWLOL]DUHD XQRU FKHL GH UHSDUWL]DUH D

FKHOWXLHOLORU LQGLUHFWH FKHL FDUH SRW IL FRQVXPXO GH PDQRSHU GLUHFW

RUHOHGHIXQF LRQDUHDXWLODMHORUHWF


9

AdminLine

- metoda ABC ACTIVITY BASED COSTINGPHWRGDFDUHLPSOLF XQVHWGHLQIRUPD LLPai detaliat cu privire la originea cheltuielilor indirecte. Astfel, se LPSXQDIL LGHQWLILFDWHDFWLYLW LOHF URUD OHFRUHVSXQGDFHVWHFKHOWXLHOLGH

QDWXU LQGLUHFW FXP DU IL DFWLYLW LOH GH FRQFHS LH DFWLYLW LOH GH

DPEDODUH DFWLYLW LOH GH FRPHUFLDOL]DUH WUDQVSRUW UHFODP L SXEOLFLWDWH

s.a. Cheile de alocare, de repartizare pot diferi: astfel, n cazul cheltuielilor GHDPEDODUHVHSRDWH OXD vQFRQVLGHUDUHQXP UXOGHSURGXVHIDEULFDWH vQ

timp ce pentru repartizarea cheltuielilor de comercializare se poate lua n GLVFX LHQXP UXOGHFRPHQ]L

4.5 Strategii n domeniul costurilor

4.5.1 (FRQRPLLOHGHVFDU

8QXO GLQ IDFWRULL FHLPDL LPSRUWDQ L FDUH WUHEXLH DYX L vQ YHGHUH vO FRQVWLWXLH

JUDGXO GH XWLOL]DUH DO FDSDFLW LORU GH SURGXF LH Q FRQGL LLOH n care sunt LGHQWLILFDWH UH]HUYH GH FUHWHUH D DFHVWXLD VH SRDWH FRQVWDWD WHQGLQ D GH

diminuare a costului complet unitar al produsului pe seama cheltuielilor fixe. $FHVW OXFUX FUHHD] FRQGL LLOH SHQWUX RE LQHUHD XQRU QLYHOXUL FRPSHWLWLYH DOH

SUH XOXLGHvnzare. Q PRPHQWXO GH ID vQ QXPHURDVH VHFWRDUH GH DFWLYLWDWH H[LVW R WDOLH

PLQLPDO GHHILFLHQ FDUHVHED]HD] H[DFWSHPHFDQLVPXOGHVFULVDQWHULRU

'HH[HPSOXvQLQGXVWULDGHDXWRYHKLFXOHQLYHOXOPLQLPDQXDOGHIDEULFD LHHVWH

situat n jurul valRULL GH XQLW L )LUPHOH D F URU FDSDFLWDWH GHSURGXF LHLUHVSHFWLYJUDGGHXWLOL]DUHDODFHVWHLDSHUPLWRE LQHUHDXQXLQLYHO

VXSHULRUGHSURGXF LHEHQHILFLD] GHXQFRVWLLPSOLFLWXQSUH GHYkQ]DUHPDL

competitiv dect celelalte firme.

Exemplu 6RFLHWDWHD FRPHUFLDO 5RVSULQW 6$ IDEULF L FRPHUFLDOL]HD] XQ VLQJXU

SURGXV ,QIRUPD LLOH OHJDWH GH DFHVWD SHQWUX DQXO VXQW SUH]HQWDWH vQ

WDEHOXOXUP WRU


10

AdminLine

AdminTypewritten Text

AdminTypewritten Text

I ndicator UM Valoare

&DQWLWDWHDSURGXV buc 50.000

&DQWLWDWHDYkQGXW buc 49.000

Pre GHYkQ]DUHXQLWDU lei/buc 10.000

Cost variabil unitar lei/buc 6.500

Suma cheltuielilor fixe mii lei 75.000

&DSDFLWDWHDPD[LP GHIDEULFD LH buc 70.000

QDFHODLVHFWRUGHDFWLYLWDWH vLGHVI RDU DFWLYLWDWHD vQF SDWUXFRQFXUHQ L

FDUH SURGXF L FRPHUFLDOL]HD] DFHODL WLS GH SURGXV SH DFHOHDL SLH H GH

GHVIDFHUHFDLILUPD5RVSULQW

I ndicator UM Firma A Firma B Firma C Firma D

&DQWLWDWHYkQGXW buc 45.000 60.000 55.000 75.000

3UH GHYkQ]DUH lei/buc 10.500 9.800 9.900 9.650

Ce nivel minim aO JUDGXOXL GH XWLOL]DUH DO FDSDFLW LL GH SURGXF LH

WUHEXLHV DWLQJ 5RVSULQWDVWIHO vQFkWV DLE XQSUH GHYkQ]DUH

PDLFRPSHWLWLYGHFkWILUPHOH%LUHVSHFWLY&vQFRQGL LLOHvQ

FDUHvLPHQ LQHDFHHDLPDUM GHSURILW"

Rezolvare

Nivelul cRVWXOXLFRPSOHWXQLWDUDOSURGXVXOXLIDEULFDWLFRPHUFLDOL]DWGHF WUH

Rosprint este de 8.000 lei. Acesta este format din 6.500 lei cost variabil unitar L OHL FRWD-SDUWH DORFDW SH XQLWDWH GLQ FKHOWXLHOLOH IL[H

OHLEXF5H]XOW DDGDUFDPDUM XQLWDU GHSURILWHVWHGH

3HQWUXDDWLQJHXQSUH GH OHLEXF vQFRQGL LLOHS VWU ULLXQHLPDUMHGH

SURILWGHvQVHDPQ F QLYHOXOFRVWXOXLFRPSOHWDUWUHEXLV ILHGH

lei/buc.

7.760 (cost unitar) = 6.500 (cost variabil unitar) + 1.260 (cost fix unitar)


11

AdminLine

Deci: 1.260 lei/unit. = x

.. 00000075

GHXQGHUH]XOW F [ EXFFHHDFHFRUHVSXQGHXQXLJUDGGHXWLOL]DUH

DOFDSDFLW LLGHSURGXF LHGH

Gu = 1000007052459

.

.

ID GHvQSUH]HQt.

4.5.2 Costurile- LQW

6XV LQHUHDFXVXFFHVDGRPLQD LHLSHVHDPDFRVWXULORU LPSOLF XWLOL]DUHDXQRU

metode eficiente n domeniul acestora. Ne vom referi n continuare la una dintre acestea, respectiv la metoda costurilor- LQW $SOLFDW LQL LDO GH F Wre firmele japoneze n prima parte a deceniului IX din secolul recent ncheiat, metoda costurilor- LQW L-DH[WLQVUDSLGDULDJHRJUDILF GHXWLOL]DUH 5HOD LDPDWHPDWLF UHODWLY VLPSO HVWH vQ DFHODL WLPS VXJHVWLY vQ GHILQLUHD

FRQFHSWXDO DPHWRGHL

Costul- LQW 3UH XOGHYkQ]DUHHVWLPDW LQW 3URILWXODWHSWDWEXJHWDW

3URFHVXDOLWDWHD DSOLF ULLPHWRGHL HVWH UHGDW GH F WUH JUDILFXO SUH]HQWDWPDL

jos.


12

AdminLine

Managementul costurilor- LQW VFKHP GHDSOLFDUH

QFHHDFHSULYHWHHWDSHOHRSHUD LRQDOL] ULLPHWRGHL FRVWXULORU- LQW DFHVWHD

VXQWXUP WRDUHOH

LGHQWLILFDUHD QHFHVLW LL QRXOXL SURGXV VHUYLFL SUHFXP L

precizarea caracterLVWLFLORU HVHQ LDOH DOH DFHVWXLD. Sursele FRJQLWLYH VXQW UHSUH]HQWDWH GH F WUH VWXGLLOH GH SLD FHUHULOH

PDQLIHVWDWH GH F WUH FXPS U WRULL SURGXVHORU DFWXDOH SUHFXP L GH

F WUHGH]YROW ULOH LQWHUQHDOHXQRUQRL WHKQRORJLL$FHDVW SULP HWDS

VROLFLW FX SULRULWDWH FRPSRQHQWHOH GHPDUNHWLQJ L GHVLJQ GLQ FDGUXO

firmei.

Caracteristicile dorite ale produsului/serviciului

6WDELOLUHDSUH XOXL de vnzare estimat

Marja scoQWDW GHSURILW

Costul- LQW SUH XO- LQW profitul estimat

Defalcarea costului- LQW total pe componente

'H]YROW ULDOHIXUQL]RULORU Modificare design; Modificare materiale; 0RGLILFDUHVSHFLILFD LLHWF

Atingerea costului- LQW total

3HUIHF LRQDUHDFRQWLQX


13

AdminLine

6WDELOLUHDSUH XOXLGHYkQ]DUHHVWLP W LQW HWDS FHVHSRDWH

GHUXODVLPXOWDQFXFHDSUHFHGHQW QVLWXD LDvQFDUHSRWHQ LDOLLFOLHQ L

UHSUH]LQW ILUPH GH GLPHQVLXQL LPSRUWDQWH P ULPHD SUH XOXL GH

FRPHUFLDOL]DUHDQRXOXLSURGXVSRDWHILQHJRFLDW vPSUHXQ FXDFHWLD

3. Determinarea nivelului costului- LQW WRWDO HWDS FH

SUHVXSXQH OXDUHD vQ FRQVLGHUDUH D P ULPLL HVWLPDWH D

profitului Q JHQHUDO DFHVW LQGLFDWRU HVWH GHGXVGLQ EXJH Xl stabilit SHQWUX ILHFDUH XQLWDWH GH DIDFHUL vQ SDUWH EXJHW FDUH OD UkQGXO V X

GHULY GLQ SODQXO VWUDWHJLF JHQHUDO &HULQ D UHVSHFW ULL XQXL QLYHO

FRPSHWLWLYDOSUH XOXLGHYkQ]DUH LPSOLF DGHVHDGLPLQXDUHDPDUMHLGH

profit. Acest aspect poate fi negociat ulterior n cadrul gestiunii FRVWXULORUvPSUHXQ FXPDQDJHPHQWXOVXSHULRUDOILUPHL

4. Divizarea (de-mantelarea) costului- LQW WRWDO SH FHQWUHOH

SULQFLSDOH GH FRVWXUL DFWLYLW L FRVWXO DFWLYLW LL GH PDUNHWLQJ

FRVWXO DFWLYLW LL GH SURGXF LH FRVWXO DFWLYLW LL JHQHUDOH L GH

DGPLQLVWUDUH FRVWXO ORJLVWLFLL L DO DFWLYLW LL GH GLVWULEX LH L FRVWXO

DFKL]L LLORUH[WHUQH8OWHULRUUHSDUWL] ULL LQL LDOHDFRVWXOXL- LQW WRWDODUH

ORFUHSDUWL]DUHDGHWDOLDW vQFDGUXOILHF UXLFHQWUXGHFRVWvQSDUWH6SUe

H[HPSOLILFDUH FRPSDQLD SURGXF WRDUH GH DXWRYHKLFXOH +RQGD

UHSDUWL]HD] FRVWXO DFKL]L LLORU H[WHUQH SH FLQFL HOHPHQWH FRPSRQHQWH

DOH SURGXVXOXL PRWRU LQWHULRU VDLX SDUWH HOHFWULF L H[WHULRU

QGHSOLQLUHDHILFLHQW DDFHVWHLHWDSHLPSXQHRFRODERUDUHVWUkQV vQWUH

PDQDJHPHQWXODSURYL]LRQ ULLLFRPSRQHQWDGHGHVLJQDSURGXVXOXL vQ

FDX]

5. $WLQJHUHD QLYHOXOXL LQW SUHVWDELOLW D ILHF UHL FRPSRQHQWH

majore a costului total. Rolul-FKHLHvOGH LQHDLFLLPSOLFDUHDDGkQF D

furnizorilor. De aceea, se forPHD] HFKLSH LQWHUGLVFLSOLQDUHGHH[SHU LHFKLSHFDUHLQFOXGSHUVRQDOXOIXUQL]RULORU3UREOHPDPDMRU RUHSUH]LQW

RPRJHQL]DUHD RELHFWLYHORU GH QDWXU FDOLWDWLY OHJDWH GH DVLJXUDUHD

SDUDPHWULORU IXQF LRQDOL L GH FDOLWDWH DL SURGXVXOXL FX RELHFWLYHOH Ge

QDWXU FDQWLWDWLY UHVSHFWLYvQFDGUDUHDvQYDORULOHVFRQWDWHDOHFRVWXOXL

6XEOLQLHP LPSRUWDQ D YLWDO SH FDUH R MRDF GH]YROWDUHD XQRU UHOD LL


14

AdminLine

FRPHUFLDOH GH OXQJ GXUDW FX IXUQL]RULL ILUPHL IDSW FH DVLJXU

IOH[LELOLWDWHDPD[LP vQGHVI XUDUHDDFWLYLW LL

6. Monitorizarea costurilor- LQW FRPSDUDWLY FX FHOH HIHFWLYH L

SHUIHF LRQDUHD FRQWLQX D PDQDJHPHQWXOXL. Acest lucru este

GHRVHELWGHLPSRUWDQWGDF DYHPvQYHGHUHFLFOXOGHYLD DOSURGXVXOXL

(serviciului).


15

AdminLine

CAPITOLUL 44.1 Clasificarea cheltuielilor firmei. Costul marginal4.2 Analiza structurala si dinamica a cheltuielilor4.3 Analiza factoriala a principalelor categorii de cheltuieli4.3.1 Analiza cheltuielilor aferente cifrei de afaceri4.3.2 Analiza cheltuielilor salariale4.3.3 Analiza cheltuielilor financiare

4.4 Analiza costului unit ar4.5 Strat egii in domeniul costurilor4.5.1 Economiile de scara4.5.2 Costurile-tinta4.5.3 Aliantele strategice si fuziunule

F: Vm Cm: Reducerea produc iei: 750 950: Cantitatea produs: Cantitatea vandut: Pre de vanzare unitar: Cost variabil unitar: Suma cheltuielilor fixe: Firma D: Cantitate vandut: buc: 45000: 60000: 55000: 75000: Pre de vanzare: leibuc: 10500: 9800: 9900: 9650: Caracteristicile dorite ale produsuluiserviciuluiRow1: Caracteristicile dorite ale produsuluiserviciuluiRow1_2: Marja scontat de profitRow1: Marja scontat de profitRow1_2: Atingerea costuluiint totalRow1: Atingerea costuluiint totalRow1_2:

curs 4 aef

Documents