25
Company LOGO Економски факултет – Скопје 2014/2015 Департман сметководство и ревизија Графикон на рентабилност за целите на менаџментот

3_Glava_fin (1).ppt

Embed Size (px)

Citation preview

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
: