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Company LOGO Економски факултет – Скопје 2014/2015 Департман сметководство и ревизија Графикон на рентабилност за целите на менаџментот
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Corporate 2 Template
Company LOGO
, .
Company LOGO
TV + TF = RU
:
y = TF/Ro
Company LOGO
150 ., 60
., 3.600 . .
( ) .
Ro = 150 – 60 = 90
TF = 3.600
DU = 0
II :
–
(
1)
RU 6.000 100%
TV 2.400 40%
Ro 3.600 60%
TF 3.600
() DU 0
1000
2000
3000
4000
5000
6000
7000
8000
10
20
30
40
50
60
70
80
RU
TU
TF
NC = 55 , RU = 8250, TV = 3300, TF = 3600, DU = 1350
1000
2000
3000
4000
5000
6000
7000
8000
10
20
30
40
50
60
70
80
RU
TU
TV
NC = 55 , RU = 8250, TV = 3300, TF = 3600, DU = 1350
I
1) y =
TF + DU
II
1) y =
Ro
-4000
-3000
-2000
-1000
1000
2000
3000
4000
10
20
30
40
50
Company LOGO
.
Ss =
8250
= 27,27%
.
Company LOGO
2)
DU
RU
– . , .
Company LOGO
– 2014/2015
““ 50.000 . 20.000 .
““ . 50 . 20 . . 9.000 . : 1) 15 . 2) 25 .
2011
2011
÷ 0,40
÷ 0,70
75.000
85.714
75.000
85.714
25.000
14.286
25,0%
14,3%
Company LOGO
(2)
( , )
– –
–
–
,
, –
Company LOGO
– 2014/2015
.
Company LOGO
.
Company LOGO
:
Company LOGO
: