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DESCRIPTION
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$QDOL]DSRWHQ LDOXOXLPDWHULDODOILUPHL
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SURGXF LH P UI RE LQXW OD OHL PLMORDFH IL[H, fie cu ajutorul
indicatorului SURILW RE LQXW OD OHL PLMORDFH IL[H, ambii indicatori
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(OLPLQDUHD vQWUHUXSHULORU DFFLGHQWDOH HIHFWXDUHD OD WLPS L GH FDOLWDWH D
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operativ etc.
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Analiza stocurilor, FRPSRQHQWDVHPQLILFDWLY DDFWLYHORUGHQDWXU FLUFXODQW vQ VHFWRDUHOH vQ FDUH VSHFLILFXO DFWLYLW LL GHWHUPLQ YDORUL LPSRUWDQWH DOH
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mijloace de transport aeriene pe cale ferDW HWF XQGH SURGXF LD vQ FXUV GH
H[HFX LH L YDORDUHD VHPLIDEULFDWHORU VXQW PDUL VDX GLVWULEX LD P UIXULORU L
DFWLYLW LOH GH QDWXU FRPHUFLDO XUP UHWH VXEOLQLHUHD GLQDPLFLL L VWUXFWXULL
acestora.
0XWD LLOH GH RUGLQ VWUXFWXUDO VXUYHQLWH vQ FDGUXO stocurilor pot fi puse n
HYLGHQ FX DMXWRUXO PHWRGHL 3DUHWWR $%& PHWRGD SUH]HQWDW SH ODUJ vQ
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PHWRG DUH PHQLUHD GH D IRFDOL]D SURFHVXO GH JHVWLXQH D VWRFXULORU F WUH
3URGXF LDPDUI la 1.000 lei mijloace
fixe
Valoarea medie a mijloacelor
fixe 0I
3URGXF LH PDUI RE LQXW 4
Timpul total de IXQF LRQDUH
a
utilajelor 7
Randamentul orar al utilajelor 5K
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Analiza economico-financiara aprofundata - curs Master AAPA, anul I, semestrul 2
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categoriile importante componente. Obiectivul major l constituie prevenirea
IRUP ULL VWRFXULORU VXSUDQRUPDWLYH VWRFXUL FDUH DWUDJ LPRELOL] UL ILQDQFLDUH
excesive, diminundu-VH DVWIHO UHQWDELOLWDWHD DFWLYLW LL L SHULFOLWkGX-se
echilibrul financiar al firmei.
6WRFXULOHGHVLJXUDQ
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formulei:
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n care:
t FRHILFLHQWGHFRUHF LHGHWHUPLQDWvQIXQF LHGHQLYHOXOVHUYLFLLORURIHULWH
s DEDWHUHDPHGLHS WUDWLF DYkQ] ULORUHIHFWLYH[ID GHFHOHPHGLL[P
s = n
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s DEDWHUHDPHGLHSDWUDWLF DLQWU ULORUHIHFWLYH]ID GHFHOHPHGLL]P
s = n
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6WRFXOWRWDOGHVLJXUDQ HVWHVXPDFHORUGRX VWRFXULSUH]HQWDWHPDLVXV
S = S + S
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$QDOL]D HILFLHQ HL XWLOL] ULL VWRFXULORU VH UHDOL]HD] FX DMXWRUXO
indicatorului denumit YLWH]DGHURWD LHDVWRFXULORU, calculat ca raport ntre
YDORDUHDPHGLHDVWRFXULORUGLQFXUVXOSHULRDGHLDQDOL]DWH6Lcifra de afaceri
QHW &$ - I U 79$ UDSRUW PXOWLSOLFDW FX QXP UXO GH ]LOH DO SHULRDGHL
respective (T):
Vrs = TCAS
(zile)
9DORDUHDLQGLFDWRUXOXLSRDWHILDSUHFLDW DWkWGLQSXQFWGHYHGHUHGLQDPLFFkW
LVWUXFWXUDOSHJUXSHGHP Ufuri).
$QDOL]D FUHDQ HORU FRPSRUW GH DVHPHQHD XWLOL]DUHD GLQDPLFLL FkW L D
structurii. Astfel, DQDOL]DVWUXFWXUDO LGHQWLILF JUDGXOGHGHSHQGHQ ID GH
DQXPL L FOLHQ L DL ILUPHL FRQFHQWUHD] SROLWLFD FRPHUFLDO D DFHVWHLD
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UHSUH]LQW FHODOYHFKLPLL FUHDQ HORU vQFDX] GHOLPLWkQGX-se patru categorii:
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GH]LOHFUHDQ HvQWUHLGH]LOHLvQVIkULWFUHDQ HPDLYHFKLGHGH
zile.
$QDOL]DGHHILFLHQ HVWHGHVI XUDW SULQ LQWHUPHGLXO LQGLFDWRUXOXLperioada PHGLH GH UHFXSHUDUH D FUHDQ HORU, determinat prin raportarea soldului
PHGLXDOFRQWXULORUGHFUHDQ HODYDORDUHDQHW DYkQ] ULORUUHDOL]DWHGHF WUH
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considerate:
Prc = TCAC
(zile)
$FFHOHUDUHD ULWPXOXL GH vQFDVDUH D FUHDQ HORU HVWH GH QDWXU V GHWHUPLQH
eliberarea de surse financiare ceea ce are efecte benefice asupra echilibrului
ILQDQFLDUDIOX[XOXLGHWUH]RUHULHLQLYHOXOXLGHSURILWDELOLWDWHDDIDFHULL
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cererii solvabile etc.;
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Analiza de ordin structural D UHVXUVHORU XPDQH XWLOL]HD] GUHSW FULWHULLprincipale:
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QLYHOXOGHSUHJ WLUHSURIHVLRQDO
grupele de vrsta etc.
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A. FRHILFLHQWXOLQWHQVLW LLLQWU ULORUGHSHUVRQDO determinat ca raport
vQWUHQXP UXOGHSHUVRDQHDQJDMDWH vQFXUVXOSHULRDGHLLQXP UXOPHGLX
GHVDODULD L;
B. FRHILFLHQWXO LQWHQVLW LL LHLULORUGHSHUVRQDO determinat ca raport
vQWUHQXP UXOVDODULD LORULHL LGLQILUP LQXP UXOPHGLXGHVDODULD L
C. FRHILFLHQWXOPLF ULLWRWDOH RE LQXWSULQUDSRUWDUHDVXPHLLQWU ULORULD
LHLULORUvQUHJLVWUDWHvQFXUVXOSHULRDGHLODQXP UXOPHGLXGHSHUVRQDO
D. gradul de stabilitate GHWHUPLQDWSHED]DUHOD LHL
Gs = 1 MT, unde:
Analiza economico-financiara aprofundata - curs Master AAPA, anul I, semestrul 2
5
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MT PLFDUHDWRWDO LQWU ULLHLUL
2 YDORDUH DSURSLDW GH LQGLF XQ JUDG GH VWDELOLWDWH ULGLFDW DVSHFW
considerat favorabil.
3.2.2 $QDOL]DIDFWRULDO DHILFLHQ HLXWLOL] ULLUHVXUVHORUXPDQH
&HLGRL LQGLFDWRULUHOHYDQ L vQDSUHFLHUHDHILFLHQ HLXWLOL] ULLSRWHQ LDOXOXLXPDQ
sunt productivitatea munciiLUHVSHFWLYSURILWXORE LQXWSHVDODULDW.
0RGHOXO IDFWRULDO GH DQDOL] D SURGXFWLYLW LL PXQFLL HVWH LOXVWUDW GH VFKHP
XUP WRDUH
Exemplu
3HQWUX LOXVWUDUHDPHWRGRORJLHLGHWLSIDFWRULDOX]LWDW vQDQDOL]DSURGXFWLYLW LL
PXQFLLDGPLWHPXUP WRDUHDED] LQIRUPD LRQDO
Denumire indicator Unitate de P VXU
20
Durata medie a zilei de lucru Ore/zi 7,8 7,9
1XP UPHGLXGH]LOHOXFUDWHSHDQ ZileDQ 235
3URGXFWLYLWDWHDPHGLHRUDU DPXQFLL /HLRU 15.000 17.500
3URGXFWLYLWDWHDPHGLHUHFDOFXODW /HLRU X 16.800
Pe baza datelor prezentate n tabel se pot determina:
ProductivitateaDQXDO
a muncii :D
1XP UXO
PHGLXde]LOHOXFUDWH
Productivitatea ]LOQLF
a muncii:]
DurataPHGLHa ]LOHLGHlucru1K
Productivitatea RUDU
a muncii:K
x
Productivitatea la nivelul produsului:KL
Structura
SURGXF LHLJL
pe an ']
Analiza economico-financiara aprofundata - curs Master AAPA, anul I, semestrul 2
6
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- SURGXFWLYLWDWHD]LOQLF vQDQXO
Wz0 = Nh0 x Wh0 [ OHLSHUVRDQ
- Productivitatea zilnica n anul :
Wz1 = Nh1 x Wh1 [ OHLSHUVRDQ
- Productivitatea anuala a muncii n anul 1999:
Wa0 = Dz0 x Wz0 [ PLLOHLSHUVRDQ
- Productivitatea anuala a muncii n anul :
Wa1 = Dz1 x Wz1 [ PLLOHLSHUVRDQ
QFRQVHFLQ YDULD LDSURGXFWLYLW LLDQXDOHDPXQFLL n perioada
a fost de:
W = Wa1 - Wa0 = 32.488,75 mii lei/p 28.080 mii lei/p = + 4.408,75 mii
lei/p
'HWHUPLQDUHDLQIOXHQ HORUIDFWRULORU
,QIOXHQ DGLQDPLFLLQXP UXOXLPHGLXGH]LOHOXFUDWHSHDQ
W(Dz) = (Dz1 - Dz0 ) x Wz0 = (-5) x 117.000 = -PLLOHLSHUVRDQ
,QIOXHQ DGLQDPLFLLSURGXFWLYLW LL]LOQLFHDPXQFLL
W (Wz) = Dz1 x (Wz1 - Wz0 [ PLLOHLSHUVRDQ
din care:
2.1 LQIOXHQ DGXUDWHLPHGLLD]LOHLGHOXFUX
W(Nh) = Dz1 x (Nh1 - Nh0 ) x Wh0 = 235 x 0,1 x 15.000 =
PLLOHLSHUVRDQ
2.2 LQIOXHQ DSURGXFWLYLW LLPHGLLRUDUHDPXQFLL
W(Nh) = Dz1 x Nh1 x (Wh1 - Wh0) = 235 x 7,9 x 2.500 =
PLLOHLSHUVRDQ GLQFDUH
2.2.1 LQIOXHQ DVWUXFWXULLSURGXF LHL
W(gi) = Dz1 x Nh1 x (Wh - Wh0) = 235 x 7,9 x 1.800 =
PLLOHLSHUVRDQ
Analiza economico-financiara aprofundata - curs Master AAPA, anul I, semestrul 2
7
-
2.2.2 LQIOXHQ DSURGXFWLYLW LLRUDUHDPXQFLLSHSURGXVHJUXSHGH
produse):
W(Whi) = Dz1 x Nh1 x (Wh1 Wh) = 235 x 7,9 x 700 =
PLLOHLSHUVRDQ
)DFWRULLGHQDWXU HFRQRPLF FDUHLQIOXHQ HD] QLYHOXOSURGXFWLYLW LLPXQFLL
SRWILJUXSD LvQGRX FDWHJRULLGHED]
1. factori extensivi: - la nivelul duratei medii a zilei de lucru:
- reducerea ntreruperilor accidentale;
- HOLPLQDUHDGHILFLHQ HORUvQID]DGHDSURYL]LRQDUHFXPDWHULLSUime
LXWLOLW LHQHUJLHHOHFWULF FRPEXVWLELOLHWF
- ODQLYHOXOQXP UXOXLPHGLXGH]LOHOXFUDWHSHDQ
- HIHFWXDUHDSRWULYLWSODQXOXLDUHYL]LLORUWHKQLFHUHSDUD LLORU
capitale;
- SXQHUHDODWLPSvQIXQF LXQHDLQYHVWL LLORUSODQLILFDWH
- eliminarea confliFWHORUGHPXQF JUHYHHWF
2. factori intensivi:
- DFKL]L LRQDUHDGHWHKQRORJLLGHSURFHVVDXGHSURGXVSHUIRUPDQWH
- FUHWHUHDJUDGXOXLGHSUHJ WLUHSURIHVLRQDO DIRU HLGHPXQF
- DSOLFDUHDXQXLVLVWHPHILFLHQWGHFRLQWHUHVDUHPDWHULDO
- UHDOL]DUHDIXQF LHLGHFRQWUROvQFRQGL LLRSWLPH
Analiza economico-financiara aprofundata - curs Master AAPA, anul I, semestrul 2
8
CAPITOLUL 33.1 Analiza potentialului material al firmei si eficientei utilizarii saB3.1.1 Analiza mijloacelor fixe si a eficientei utilizarii acestora3.1.2 analiza activelor circulante si a eficientei utilizarii acestoraR
3.2 Analiza potentialului uman al firmei si eficientei utilizarii sale3.2.1 Analiza dinamicii, structurii si mobilitatii fortei de munca3.2.2 Analiza factoriala a eficientei utilizarii resurselor umane