8

ANALIZA GESTIUNII RESURSELOR MATERIALE

ntr-R
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necesare. Practic, intervin o serie de factori (care nu sunt numai de ordin economic)
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procesului general de gestionare a resurselor materiale.

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vedere probleme referitoare la: oferta furnizorilor, pentru selectarea lor

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a se aproviziona cu resurse materiale,

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GH

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FX

principalele resurse
D SXQH LL GH vQ ED] HYLGHQ L FDUH

materiale
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e are firma de a-L

FXUHQW

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FDGUXO

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D FHUHULL FOLHQ LORU (YLGHQW ILHFDUH DJHQW HFRQRPLF SH SDUFXUVXO DFWLYLW VDOH D VWDELOLW DQXPLWH OHJ WXUL vQWUHUXS DVHPHQHD 2U UHOD LL vQ L DSURYL]LRQDUH ILUPHL WUHEXLH V SRDW IL DSOLFDW  Q VXUVHORU GHSHQGHQ FDGUXO GH ID DQDOL]HL SLH HL SH GH DSURYL]LRQDUH L VH XUP UHWH IXUQL]RUL GDWHOH VW DVHPHQHD

PRW
vQ

DSDU

vQV V

DQXPL L IDFWRUL FDUH V VH LYHDVF GH JUHXW L VSHFLDOLWDWH

FRQVHFLQ

VLWXD LL

RUJDQLVPHOH

GLVSXQ

GH R VROX LH GH UH]HUY  FDUH vQ RULFH PRPHQW V

ructura
GH IL SRW

DSURYL]LRQDUH VROX LRQDUHD XUP WRUXO

SLH H

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JUDGXO

GH DQXPL L IXUQL]RUL XQRU DVHPHQHD IRORVLWH

3HQWUX VWUXFWXUDWH GXS

model prezentat n tabelul 8.1

Tabelul 8.1
din care: din care: import 2 700 1.110 10 1 15 1.836
 GLQ WRWDOXO  DSURYL]LRQ ULORU FHHD FH SLD

Nr. crt. 0 1 2 3 4 5 6

Denumirea principalelor materii prime X A B C D E Total

U/M Z to to to to to to

Aprovizionat n perioada .. 1 2.700 1.140 150 1.126 145 5.261

export 3 2.000 30 140 1.125 130 3.425

F1 4 1.800 30 140 120 2.090

F2 5 150 1.100 10 1.260

F3 6 50 25 75

Din datele respective rezult

LPSRUWXO vQVHDPQ DQXPLW UHSUH]LQW SHVWH  GHSHQGHQ D ID SLD D LQWHUQ HVWH VHJPHQWDW H[LVW

GH DFHDVW

SH PDL PXO L IXUQL]RUL ILHFDUH GH LQkQG R PDL PXOWH VXUVH GH DSURYL]LRQDUH FHHD FH vQ SRVLELOLWDWHD DVLJXU ULL UHVXUVHORU

SRQGHUH vQ DSURYL]LRQDUHD PDWHULDOHORU R DQXPLW JDUDQ LH

pentru fiecare materiDO

FRQVWLWXLH

materiale.
Q DFWLYLWDWHD SUDFWLF R DVHPHQHD VLWXD LH SRDWH IL vQWRFPLW SHQWUX

evaluarea necesarului de aprovizionat ntr-un interval de timp (col.1) iar coloanele 2- V FXSULQG FDQWLW LOH FRQWractate sau posibile de contractat.
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obiectivelor strategice.

8Q

DOW

DVSHFW

FDUH

LQWHUHVHD]

vQ

FDGUXO

DQDOL]HL

SLH HL

GH

DSURYL]LRQDUH vO UHSUH]LQW FRQGL LL FXP DU IL FDQWLWDWHD SRVLELO FDOLWDWHD

RIHUWD GH UHVXUVH PDWHULDOH SULQ SULVPD XQRU GH OLYUDW vQWU

FDUDFWHUL]DW

-un interval de timp; prin elemente specifice GRPHQLXOXL

materialelor);
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D IXUQL]RULORU

Tabelul 8.2
Cantitatea livrat ntr-un lot min. 3 100 200 max. 4 4.500 8.000 5 Cec virament 6 superior corespunde 7 transp. CFR transp. CFR+ + auto ... transp. CFR + auto

0 1.

A material A F1 F2

1 800.000

2 900.000 850.000

... Fn

... 870.000

... 50

... 6.000

... Cec sau dispo

... inferior

1RW

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VXSHULRU FHOXL PHGLX UHDOL]DW

vQ SHULRDGD DQWHULRDU  VLWXD LH GHWHUPLQDW FRQVHFLQ  RS LXQHD SHQWUX DQXPL L

GH IDFWRUL VSHFLILFL SHULRDGHL Q VH YD ED]D SH FRUHODUHD LL

IXUQL]RUL

LQIRUPD LLORU GLUHFWH L D FHORU GHULYDWH FD GH H[HPSOX LQIOXHQ D FDOLW

asupra

consumului

specific,

cheltuielile

de

transport-aprovizionare,

GLVIXQF LRQDOLW

LOH OLYU ULORU HWF

 & $ # % 

7 4 2 86 530 0 ( )' 1 (

! "

      

Nr. crt.

mediu realizat - lei -

solicitat de furnizori

 

  

   

Mode de

Calitate n raport de necesar

 $QDOL]D UHDOL]

ULL SURJUDPXOXL GH DSURYL]LRQDUH L DVLJXUDUH

a necesarului de consum
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ei.

$QDOL]D GHVI XU ULL SURFHVXOXL GH DSURYL]LRQDUH SRDWH IL VWUXFWXUDW

pe mai multe probleme, cum ar fi: acoperirea cu contracte a necesarului de aprovizionat;

UHDOL]DUHD SURJUDPXOXL GH DSURYL]LRQDUH SH WRWDO L SH SULQFLSDOHOH

resurse materiale; asiguUDUHD QHFHVDUXOXL SHQWUX SURGXF LH Activitatea de vnzare-FXPS UDUH WUHEXLH
HVHQ LDO D DVLJXU ULL UHVXUVHORU PDWHULDOH

VH GHVI RDUH vQ L SH FRQVWLWXLH XQ LQVWUXPHQW

ED]D XQXL FDGUX MXULGLF vQ FDUH FRQWUDFWXO WUHEXLH V SUHPLV

SULQFLSDO 'H DFHHD FRQWUDFWDUHD QHFHVDUXOXL GH DSURYL]LRQDW UHSUH]LQW

ntr-R
FRQGL LLOH SURFHV

UHWURVSHFWLY

DVXSUD GHUXO ULL SURFHVXOXL GH DSURYL]LRQDUH VH OD vQFHSXWXO LQWHUYDOXOXL GLQ SXQFW GH YHGHUH

SRUQHWH GH OD VLWXD LD H[LVWHQW

DO DFRSHULULL FX FRQWUDFWH L PRGXO FXP D HYROXDW S QX QXPDL F HVWH GLQ SRVLELO  GH GDU

e parcursul perioadei. n
D DFHVWXL vQ VSHFLDO QHFHVDU  vQ

SUHOXFU ULL DXWRPDWH D GDWHORU XUP ULUHD SHUPDQHQW

este

DEVROXW VH

SHQWUX XQLW

LOH FX DFWLYLWDWH FRPSOH[  ED]D D GDWH FDUH DFWXDOL]HD] GH PRPHQWXO D

,QIRUPD LLOH FHULQ H $VWIHO

SURGXFHULL XQHL PRGLILF UL SHUPLW XWLOL]DWRUXOXL VWUXFWXUDUHD ORU vQ UDSRUW GH SHQWUX XUP UL HYROX LD SURFHVXOXL FRQWUDFWDUH

necesarului de resurse, datele pot fi prezentate potrivit modelului din tabelul 8.3.
Tabelul 8.3
Nr. crt. 1. 2. 3. 4. 5. 6. Denumirea materialelor principale A B C D E Total U/M to to to to to to Necesar de aprovizionat 2.000 130 40 120 50 2.340
FXPXODW

Contractat la nceputul* Tr. I 1.500 35 40 30 1.605 Tr.II 2.000 125 40 130 40 2.230 Tr.III 2.000 125 40 130 40 2.335 Tr.IV 2.000 125 60 150 40 2.375

3H WULPHVWUH VH SUH]LQW

5H]XOW

SH WRWDO OD vQFHSXWXO WULPHVWUXOXL , HUD FRQWUDFWDW   IDSW FH DWHVW

GLQ

QHFHVDUXO DQXDO vQ WULPHVWUXO ,, DMXQJH OD 

R VLWXD LH

QRUPDO  3H IHOXUL GH PDWHULDOH JUDGXO GH DFRSHULUH FX FRQWUDFWH SUH]LQW DVSHFWH GLIHULWH FDUH vQ DFWLYLWDWHD SUDFWLF  YRU IL DQDOL]DWH vQ UDSRUW FX

elementele specifice.
Q FHHD FH SULYHWH DQDOL]D UHDOL] ULL SURJUDPXOXL GH DSURYL]LRQDUH WUHEXLH DYXWH vQ YHGHUH GRX DVSHFWH LPSRUWDQWH FRQVLGHUDW FD VFRS vQ

activitatea de aprovizionare nu treEXLH

UHSUH]LQW DFWLYLWDWHD GH DSURYL]LRQDUH HVWH

VLQH UHVSHFWLY QX RULFH QHUHDOL]DUH VDX GHS LUH D SUHYHGHULORU XQ PLQXV VDX XQ SOXV FD UH]XOWDW FRQGXV GH FRPSDUWLPHQWH U VSXQGHUHD UHDOL] ULL REL D UHDOL] ULL

VSHFLDOL]DWH L DFHVWHD SRDUW

ectivelor
GH

stabilite.
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UDSRUWXO GLQWUH QXP UXO GH SR]L LL OD FDUH V DX UHDOL]DW SUHYHGHULOH L WRWDOXO

SR]L LLORU QRPHQFODWRUXO GH PDWHULDOH 3H XUP UHDVF SRDW vQWUHDJD SHULRDG  FRPSDUWLPHQWHOH GH VSHFLDOLWDWH WUHEXLH V GHUXODUHD FRQWUDFWHORU SH IHOXUL GH PDWHULDOH L IXUQL]RUL 'H QHFHVDU RUJDQL]DUHD XQHL HYLGHQ H FDUH vQ RULFH PRPHQW V

asemenea, este

RIHUL U VSXQVXUL OD vQWUHE UL GH JHQXO

care sunt materialele la care la data de ... nu s-au ndeplinit

REOLJD LLOH FRQWUDFWXDOH"

care sunt furnizorii?

FH FDQWLW FH FDQWLW FH FDQWLW L YDORUL GH PDWHULDOH VXQW L V

restante?
LQWUH vQ XUP WRDUHOH

-au livrat n plus?

QDWXU  IDF RELHFWXO DQDOL]HL GLUHF L DL DFWLYLW LL GH

L SH IHOXUL GH PDWHULDOH WUHEXLH V

... zile?
$VWIHO GH SUREOHPH L DOWHOH GH DFHDVW RSHUDWLYH FDUH R UHDOL]HD] UHVSRQVDELOLL

aprovizionare.
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dHUXO

ULL DSURYL]LRQ ULL SRDWH IL SUH]HQWDW

FD vQ WDEHOXO 

Denumire material: A
Tabelul 8.4 Nr. crt. 1. 2. 3. 4. 5.
1RW WULPHVWUXO
,QWU UL

U/M kg. kg. kg. kg.

Data 5 18 28 x
VH IDFH

&DQWLW

I II III

400 400 600 1.400

DQDOL]D VH

Asigurarea necesarului zile FDQWLW 3 120 10 400 10 400 2 80 25 1.000

DOHJH vQ

Stoc
L LQL LDO

120 120
GH

final 520 520

: Necesar lunar 1.200 Kg; necesar zilnic 40 kg; perioada (luna,

SHQWUX FDUH IXQF LH IUHFYHQ D DSURYL]LRQ UL GHL FDQWLWDWHD LQWUDW GHS HWH

FRQVXPXOXL L LQWHUYDOXO PHGLX vQWUH GRX 'LQ DFHVW H[HPSOX UH]XOW QHFHVDUXO OXQDU FX SHVWH 

IDSWXO F

 .J DFHVWD D IRVW DVLJXUDW vQ SURSRU LH GH

numai 83% (1000/1200 respectiv a nereVSHFW

 FHHD FH D FRQGXV OD FUHWHUHD VWRFXOXL ILQDO LL DSURYL]LRQ ULL

GH SHVWH  RUL 2 DVHPHQHD VLWXD LH HVWH HIHFWXO QHULWPLFLW

ULL GH F WUH IXUQL]RUL D WHUPHQHORU GH OLYUDUH 2U vQ

FRQGL LLOH vQ FDUH DVWIHO GH IHQRPHQH DX R H[WLQGHUH vQ PDL PXOWH SHULRDGH IDFWRULL GH GHFL]LH WUHEXLH V SURGXV GHUHJO UL DF LRQH]H SHQWUX HOLPLQDUHD FDX]HORU FDUH DX

8.3 Analiza stocurilor de materiale

3ULQ QDWXUD OXL RULFH VWRF GH PDWHULDOH UHSUH]LQW R LPRELOL]DUH GH

YDORUL GH FDSLWDO )XQF LLOH SH FDUH OH vQGHSOLQHVF vQ SURFHVXO FLUFXOD LHL FDSLWDOXOXL GHWHUPLQ SROLWLFD SH FDUH R DGRSW ILUPD vQ JHVWLXQHD VWRFXULORU

de materiale, vQ FDUH GLPHQVLXQHD DFHVWRUD SUH]LQW R LPSRUWDQ GHRVHELW  Analiza stocurilor de materiale n cadrul dat al unei firme, sub aspect
PHWRGRORJLF YL]HD] OD HYROX LD PDL PXOWH DVSHFWH $VWIHO R SULP FRPSDUDWLY FX FLIUD GH DIDFHUL SUREOHP DD GXS VH UHIHU FXP VH VWRFXULORU

SUH]LQW

vQ WDEHOXO 

Tabelul 8.5 Anii 1 2 3 4 5 Cifra de afaceri 4.800 4.830 4.820 4.860 5.000
5H]XOW F

Stocuri de materiale 1.584 1.689 1.928 1.748 1.597

Indici Cifra de afaceri 100 100,63 99,80 100,83 102,88 Stocuri 100 106,63 114,15 90,66 91,36

Ind. Stocuri 5RWD LD Ind. CA stocurilor

1 1,06 1,14 0,90 0,89 3,03 2,86 2,50 2,78 3,13

vQ DFHVW LQWHUYDO GH WLPS VWRFXULOH DX DYXW R HYROX LH

GLIHULW  $VWIHO vQ SULPLL GRL DQL D H[LVWDW WHQGLQ D GH FUHWHUH UHGXFkQ URWD LHL FHHD FH VH FRQFUHWL]HD]

du-se

YLWH]D ORU GH URWD LH LDU VSUH VIkULWXO LQWHUYDOXOXL DVLVW P OD R DFFHOHUDUH D vQWU R GLPLQXDUH D LPRELOL] ULORU Q PRG

QRUPDO vQ FRQGL LL GH VWDELOLWDWH HFRQRPLF  VWRFXULOH GH PDWHULDOH WUHEXLH V

evolueze, Q SDUDOHO FX SURGXF LD UHVSHFWLY FX FLIUD GH DIDFHUL Q DFWLYLWDWHD

SUDFWLF GH DQDOL] VH UHFRPDQG FD SH P VXUD SRVLELOLW LORU V VH IDF GH FRPSDUD LL L FX VLWXD LD ILUPHORU FRQFXUHQWH $O GRLOHD DVSHFW vQ DQDOL]D VWRFXULORU VH UHIHU XQ QLYHO FRQVLGHUDW OD HYROX LD ORU ID DO DFHVWRUD VWRF QRUPDW PHGLX PD[LP VDX RULFH DOW

FDWHJRULH &RQWLQXLWDWHD SURFHVXOXL GH SURGXF LH LPSXQH H[LVWHQ D VWRFXULORU GH PDWHULDOH 'H DFHHD ILUPD WUHEXLH V XUP UHDVF UHVS

-L

VWDELOHDVF FD FX vQ

OLPLWD VWRFXULORU L V RULFH PRPHQW V ILH GH LDU GXS

ectarea acesteia.
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6LVWHPHOH OLPLWD VWDELOLW 

LGHQWLILFDWH PDWHULDOHOH VDX JUXSHOH GH PDWHULDOH FDUH SUH]LQW vQVFULHUHD vQ OLVW

VDX YL]XDOL]DUHD SH HFUDQXO FDOFXODWRUXOXL V

XQ FULWHULX vQ RUGLQH FUHVF WRDUH VDX GHVFUHVF WRDUH vQ RUGLQHD FRGXULORU HWF &X WLWOX GH H[HPSOX VH SUH]LQW LQIRUPD LHL vQ WDEHOXO  XUP WRDUHD PRGDOLWDWH GH VWUXFWXUDUH D

Tabelul 8.6 Nr. crt. 1. 2. 3. Denumire material A B C Total Sold Abateri + U/M to m2 buc. Cantitate mii lei 1.000 500 x x 70.000 80.000 130.000 50.000 % 5 7,5 15 3 Cantitat e 100 x x Abateri mii lei 60.000 80.000 % 20 12 -

5H]XOW

vQ

PRPHQWXO

GDW

vQ

XQLWDWH

H[LVW

VWRFXUL 

SHVWH

FHOH

SUHY ]XWH vQ YDORDUH GH  PLOLRDQH OHL FHHD FH UHSUH]LQW

GLQ WRWDOXO

stocurilor. ntr-R DVHPHQHD VLWXD LH VH LPSXQH FHUFHWDUHD ILHF

L DGRSWDUHD P VXULORU QHFHVDUH

UXL FD] vQ SDUWH

Al treilea DVSHFW FDUH VH UHFRPDQG vQ DQDOL]D VWRFXULORU VH UHIHU OD gradul de imobilizare, procedndu-se la gruparea lor n stocuri normale,
VWRFXUL FX PLFDUH OHQW  VWRFXUL I U PLFDUH L VWRFXUL GLVSRQLELOH

ncadrarea ntr-R JUXS VDX DOWD VH IDFH vQ IXQF LH GH IUHFYHQ D consumului, calculndu-se durata de imobilizare a stocului (Di) n zile pe
ED]D UHOD LHL

Di =

S 360 E

unde: S = stocul mediu anual; E LHLULOH GLQ PDJD]LH

Q UDSRUW FX DFHDVW GDF P ULPH FDOFXODW SHQWUX SHU

ioadele anterioare, se

VWDELOHWH FRQYH LRQDO LQWHUYDOXO vQ ]LOH SHQWUX ILHFDUH JUXS  'H H[HPSOX GXUDWD PHGLH GH VWRFDUH HVWH GH  ]LOH PDWHULDOHOH FDUH DX XQ WLPS GH GXUDW  LQWU vQ JUXSD VWRFXULORU QRUPDOH vQWUH  ]LOH LDU GH OD XOWLPD PRGLILFDUH GXS  ]LOH UHSUH]LQW VWRFXULOH FX PLFDUH OHQW  LDU SHVWH  ]LOH I U vQ JUXSH VWRFXULOH FX PLFDUH OHQW  LOH GH XWLOL]DUH vQ FDGUXO ILUPHL VWRFDUH PDL PLF GHFkW DFHDVW

30 -

PLFDUH $VWIHO GDF

OD XQ PDWHULDO 'L

LHLUH DX WUHFXW  GH ]LOH LQWU DOWH FULWHULL UHVSHFWLY SRVLELOLW

Q FHHD FH SULYHWH VWRFXULOH GLVSRQLELOH DFHVWHD VH LGHQWLILF

Actualiznd permanent baza de date privind stocurile, la anumite

LQWHUYDOH SRW IL RE LQXWH LQIRUPD LLOH VWUXFWXUDWH vQ WDEHOXO 

Nr. crt. 1 2 3 ... n

Date de identificare A B C ... Total

Tabelul 8.7 Valoarea stocurilor de materiale mii lei normale 30.000 ... 150.000
FX PLFDUH OHQW I U PLFDUH

disponibile 10.000 ... 20.000

15.000 ... 45.000

10.000 ... 30.000

RH]XOW

GLQ YDORDUHD WRWDO I U

D VWRFXULORU GH  PLOLRDQH  VXQW GLVSRQLELOH

VXQW FX PLFDUH OHQW  

PLFDUH LDU DSURDSH 

6LWXD LD

GDW

VH

FRPSDU

FX

SHULRDGHOH

DQWHULRDUH 

SHQWUX

YHGHD

PRGLILF ULOH LQWHUYHQLWH DF LRQkQGX 6WRFXULOH WUHEXLH V XUPDUH R DOW SUREOHP

-se n consecin

DVLJXUH FRQWLQXLWDWHD SURFHVXOXL GH SURGXF LH &D OD UH]HUYD vQ ]LOH 5]

vQ DQDOL]D DFHVWRUD VH UHIHU

FDUH VH VWDELOHWH SH ED]D UHOD LHL

S1 , cz unde: S1 = stocul efectiv la un moment dat; cz = consumul mediu zilnic. Rz =

'DF VH IRUPHD] L VWRFXO GH VLJXUDQ  UH]HUYD vQ ]LOH VH GHWHUPLQ

astfel:

Rz =
vQ FDUH W UHSUH]LQW

HFKLYDOHQWXO vQ ]LOH D VWRFXOXL GH VLJXUDQ

S1 ( t cz) , cz

Pentru exemplificare se folosesc datele din tabelul 8.8.

Tabelul 8.8
U/M Kg. Kg. Kg.
F L

aprovizionare 30 8 15
$VWIHO GDF vQ

1. 2. 3.

A B C
5H]XOW

100 24 80
WUHL

40 10 5
PDWHULDOH HVWH

35 20 40
GLIHULW  GH

VLWXD LD % SRW

FHORU

PDWHULDOHOH

DVLJXUD

FRQWLQXLWDWHD

SURFHVXOXL

SURGXF LH

VFKLPE SHQWUX PDWHULDOXO & VH LPSXQ P VXUL XUJHQWH vQ YHGHUHD FRPSOHW ULL

stocului de materiale.

8.4

Anali]D UHIOHFW ULL XWLOL] ULL UHVXUVHORU n principalii indicatori economico-financiari

PDWHULDOH

n analiza folosirii resurselor materiale se pot folosi: Indicatori analitici:

FRQVXPXO VSHFLILF FV UHVSHFWLY FDQWLWDWHD GH PDWHULH SULP FRQVXPDW

pentru RE LQHUHD XQHL XQLW

L GH SURGXV

Q Y "C XQ W T R

V @ HR

T"C

PG 5U B5)C Q @ T T S G R PHF)B@ 9 I G E D CA

Nr. crt.

Denumirea materialului

Stoc la data de ... 4.000 240 400

Consum zilnic

Rezerva n zile

Intervalul

Nr. de zile

FRQVXPXO

SH

FDUDFWHULVWLF

IXQF LRQDO

SURGXVXOXL

VSHFLILF

SHQWUX

anumite produse. De exemplu, consumul de cauciuc natural la 1000 km

UXOD L FX R DQYHORS  SRQGHUHD XQXL DQXPLW PDWHULDO vQ JUHXWDWHD QHW D SURGXVXOXL DSUHFLHULL

cRHILFLHQWXO GH IRORVLQ VDX UDQGDPHQW RIHU SRVLELOLWDWHD modului n care sunt utilizate materialele sub raport fizic. Lista poate continua cu indicatorii specifici ai unor ramuri. Indicatori sintetici: gradul de valorificare a resurselor materiale: valoarea produsului ; cantitatea de material consumat

YDORDUHD SURGXF LHL OD  OHX UHVXUVH PDWHULDOH

8WLOL]DUHD UHVXUVHORU PDWHULDOH VH UHIOHFW vQWUHJXOXL VLVWHP GH LQGLFDWRUL $VWIHO GDF PRGLILFDUHD DFHVWXLD LQIOXHQ HD]D YROXPXO SURGXF LHL

valoarea productiei ; valoarea materialelor consumate valoarea adaugata ; valoarea materialelor consumate profitul brut din exploatare 1 leu resurse materiale: rezultatul exploatarii ; valoarea materialelor consumate

GLUHFW L LQGLUHFW vQ QLYHOXO

VH IRORVHWH FRQVXPXO VSHFLILF

Ct1 Ct1 , cs1 cs0 n care Ct1 UHSUH]LQW FRQVXPXO WRWDO GLQWU-un material; valoarea prodXF LHL Ct1 Ct1 cs cs p 0 , 0 1 n care p0 UHSUH]LQW SUH XO SURGXVXOXL

FRVWXO SURGXVXOXL LQIOXHQ D GLUHFW 

(cs1 cs0 ) p0 ,
Cf 0 Cf 0 , Iq

n care p0 UHSUH]LQW

SUH XO PDWHULDOXOXL

FRVWXO SURGXVXOXL LQIOXHQ D LQGLUHFW 

n care Cf0 UHSUH]LQW

FRVWXO IL[ LDU

Iq =

q0 + q q0

profitul unitar:
UDWD UHQWDELOLW

(cs1 cs 0 )p 0
LL SURGXVXOXL

p 0 c 0 + (cs1 cs 0 )p 0 100 r0 c 0 + (cs1 cs 0 )p 0

IXQGDPHQWDO D

3ULQ FXPXODUH SH WRDWH SURGXVHOH VH SRW GHWHUPLQD LQIOXHQ HOH WRWDOH

la nivelul firmei. Gestiunea rHVXUVHORU PDWHULDOH FRQVWLWXLH R SUREOHP

PDQDJHPHQWXOXL LQWHUQ DO vQWUHSULQGHULL SUHPLV HVHQ LDO

D SHUIRUPDQ HL

economico-financiare a acesteia.

$SOLFD LL L vQWUHE

UL

1. 6 VH DQDOL]H]H HFRQRPLF de afaceri pe baza datelor:

Stocuri de materiale (mil lei) 8200 8750 9300 9000 12000

HYROX LD VWRFXULORU vQ FRUHOD LH FX FL

fra

Indici Cifra de afaceri (mil lei) 24400 26300 28700 32000 37500

Indicele stocuri Indicele CA

5RWD LD

Anii

CA

Stocuri

CA S
stocurilor
URWD LL

N4 N3 N2 N1 N

2.

&XP

VH

GHWHUPLQ DUH

JUDGXO

GH

LPRELOL]DUH

VWRFXULORU

i ce

VHPQLILFD LH HFRQRPLF