Toate drepturile asupra prezentei editii apartin
Editurii Pro Universitaria
Nici 0 parte din acest volum nu poate fi copiata tara acordul Capitolul I
scris al Editurii Pro Universitaria Analiza activitatii de productie ~i comercializare
, , 9
Capitolul II
Descrierea CIP a BibJiotecii Nationale a Romaniei Analiza cheltuielilor 45
Analiza economico-financiara : sinteze teoretice, apJicatii rezolvate
~i propuse, teste grila !Flavia Anghel, Luminita Horhota, Capitolul III
Nicoleta Cristina Matei, Raluca Voicu; coord.: Marin Tole, Daniela
Analiza rentabilitatii 92
Zirra. -Bucure~ti : Pro Universitaria, 2006
ISBN (10) 973-8994-41-1 ; ISBN (13) 978-973-8994-41-6
Capitolul IV
1. Tole, Marin (coord.) Analiza situatiei financiar-patrimoniale
ll. Zirra, Daniela (coord.) ~i a utilizarii potentialului tehnic 117
TIT. Anghel, Flavia
IV. Horhota, Luminita
V. Matei, Nicoleta Cristina Capitolul V
VI. Voicu, Raluca Teste grila 132
Raspunsuri 149
Lucrarea de fata este destinata atat studentilor, cat ~i
managerilor ~i speciali~tilor in domeniul economic. Prin modul
in care a fost conceputa, culegerea are un pronuntat caracter
pragmatic, tinand seama ca toate notiunile teoretice ~i
metodologice sunt imediat aplicate in practica prin intermediul
unor aplicatii ample, elaborate astfel incat sa contina
elementele necesare unor analize complexe.
In contextul schimbarilor frecvente din mediul economic ~i
social contemporan, speciali~tii in domeniu trebuie sa posede
cuno~tinte diverse, pentru a fi capabili sa elaboreze un
diagnostic bine structurat al organizatiei in cadrul careia i~i
desfa~oara activitatea. Pe baza concluziilor formulate in aceste
studii, managerii pot decide in cuno~tinta de cauza ~i, prin
urmare, vor alege solutiile optime, care asigura cre~terea
rentabilitatii ~i a competitivitatii pe fondul dinamicii accentuate
impuse de economia cunoa~terii, de integrarea in Uniunea
Europeana ~i, nu in ultimul rand, de globalizare.
De asemenea, lucrarea are, prin excelenta, un caracter
investigativ, metodologic ~i practic, deoarece pune accent pe
concepte, principii ~i modele de analiza economico-financiara
cu ajutorul carora sunt explicate mecanismele de influenta ale
factorilor ~i a conexiunilor cauzale dintre diverse fenomene ~i
procese economice. Studiile de caz prezentate (utilizandu-se
exprimarea valorilor financiar contabile in lei noi) au ca obiect
de analiza 0 serie de indicatori economico-financiari cheie,
insistandu-se indeosebi asupra laturii sistemice a diagnosticarii.
In consecinta, lucrarea are un rol esential in formarea
gandirii speciali~tilor ~i a managerilor, precum ~i in cre~terea
capacitatii acestora de a intelege mai exact complexitatea ~i
dialectic a fenomenelor cu care se confrunta. Diagnosticarea
corect~ a .aspectelor economice ~i financiare permite elaborarea
profeslOmsta a strategiilor ~i a politicilor de gestionare a
resurs~lor astfel incat sa se asigure dezvoltarea durabila a
afacenlor. ANALIZA ACTIVITATII DE PRODUCTIE ~I
!estele grila ~i aplicatiile propuse pentru rezolvare au COMERCIALIZARE
memrea sa completeze informatiile ~i sa favorizeze
aprofundarea cuno~tintelor dobandite in domeniul analizei Tema 1.1. Analiza situaliei generale pe baza indicatorilor
economico- financiare. valorici
1.1.1. Analiza dinamicii activitatii de productie ~i
comercializare pe baza indicatorilor valorici
1.1.2. Analiza raportului static ~i dinamic a indicatorilor
valorici
Tema 1.2. Analiza diagnostic a cifrei de afaceri
1.2.1. Analiza dinamicii ~i structurii cifrei de afaceri
1.2.2. Analiza factorial a a cifrei de afaceri
1.2.2.1. Analiza factoriala a cifrei de afaceri in functie de
numarul de salariati (N), productivitatea muncii (QjN) ~i
gradul de valorificare a productiei fabricate (QjCa)
1.2.2.2. Analiza factoriala a cifrei de afaceri in functie de
variatia cantitatii vandute ~i a pretului
1.2.3. Analiza cifrei de afaceri din activitatea de baza in
corelatie cu capacitatea de productie ~i cererea piete
Tema 1.3. Analiza factoriala a valorii adaugate
Tema 1.4. Analiza realizarii programului de fabricatie pe
total ~i pe sortimente
Tema 1.5. Analiza structurii produqiei
Tema 1.6. Analiza calitapi produselor
Tema 1.1. Analiza situafiei generale a societafii Similar, se poate stabili evolutia indicatorilor luati in
comerciale pe baza indicatorilor valorici considerare (X) ~i daca se calculeaza indice1e sub forma
raportului simplu, respectiv:
1.1.1. Analiza dinamicii activitafii de producfie ~i • Ix> 1 arata ca X a crescut in perioada analizata;
comercializare pe baza indicatorilor valorici • Ix = 1 arata ca X a ramas constant in perioada analizata;
• Ix 100 arata ca X a crescut in perioada analizata cu urmatoarele precizari:
diferenta dintre Ix ~i 100 (de exemplu, daca Ix = 125%, • in program s-a prevazut reducerea stocurilor de pro.duse
inseamna ca X a crescut cu 25% in perioada analizata, sau daca finite, dar in realitate acestea au crescut, deoarece productIa de
Ix = 300% atunci X a crescut cu 200%, respectiv s-a trip1at); marfa fabricata a crescut mai mult dedit Ca, de unde se poate
• Ix = 100 arata ca X a ramas constant in perioada deduce ca desfacerea nu a fost asigurata pentru tot surplusul de
analizata;
produse. Ica IQf;
diferenta dintre 100 ~i Ix (de exemp1u, daca Ix = 85%,
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