Capitolul III

$1$/,=$67$7,67,& $327(1 ,$/8/8,(&2120,&

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nz -QXP UXO]LOHORUFDOHQGDULVWLFHDOHSHULRDGHL

n cazul personalului de conducere, administrativ-IXQF LRQ UHVF GDWRULW IOXFWXD LHL PDLPLFLQXP UXOPHGLXVHFDOFXOHD] SHED]DQXP UXOXLH[LVWHQWODvQFHSXWXOLVIkULWXOSHULRDGHLGHcalcul:

CAF = CAF i+CAF s2 (3.2)

n care:

CAF -QXP UXOPHGLXDOSHUVRQDOXOXL de conducere, administrativ-IXQF LRQ UHVF

CAF i ;CAF s -QXP UXOSHUVRQDOXOXLGHFRQGXFHUHDGPLQLVWUDWLY-IXQF LRQ UHVFODvQFHSXWXO

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mediu lunar. $VWIHOQXP UXOPHGLXWULPHVWULDODOPXQFLWRULORUYDIL

MT RI M =MI +MI I +MI I I

3 (3.3)

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VWUXFWXUDYDILGHWHUPLQDW FXUHOD LD

giT =T i T i

100 (3.4)

'LQDPLFDIRU HLGHPXQF

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/DQLYHOXOXQHLJUXSHRE LQXWHvQIXQF LHGHGLIHULWHFULWHULLGHJUXSDUHGLQDPLFDYDIL

i T = T 1T 0 100 (3.5)

iar la nivelul agentului economic:

I T = T 1 T 0

100 (3.6)

respectiv:

T = T 1 T 0 vQP ULPLDEVROXWH (3.7)

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g1T T 1g0T T 0

=

g1T T 1g0T T 1

g0T T 1g0T T 0 (3.8)

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QSULPXOFD]VHFRPSDU QXP UXOUHDOL]DWT rFXQXP UXOSUHY ]XWT p):

I r/pT =T rT p 100

(3.9) 'HS LUHDQXP UXOXLSUHY ]XWHVWHDGPLVLELO LQXDIHFWHD] QHJDWLYDFWLYLWDWHDvQFRQGL LLOH

n FDUH HVWH vQVR LW GH FUHWHUHD SURGXF LHL vQWU-XQ ULWP PDL PDUH GHFkW FUHWHUHD QXP UXOXLVDODULD LORUI r/p

Q > I r/pT OXFUXFDUHVHPQLILF vQIDSWFUHWHUHDSURGXFWLYLW LLPXQFLL QFD]XOvQFDUHFRUHO PQXP UXOVDODULD LORUUHDOL]DWFXvQGHSOLQLUHDSUHYHGHULORU n ceea ce

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.

QSUDFWLF VHRELQXLHWHFDUH]XOWDWHOHFRPSDU ULLvQDFHVWFD]V VHH[SULPHVXEIRUP GHritm sau PRGLILFDUHDEVROXW :

RT = T r

T pI r/pQ 100 100

(3.10)

respectiv

T

= T r T pl I r/plQ

(3.11)

RT

< 0 respectiv T

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I. Resurse de timp de lucru: a) Fondul de timp calendaristic (FTCGHWHUPLQDWFXUHOD LLOH

- n zile-om F TCZ = M nz (3.12)

- n ore-om F TCM= M nz 8 (3.13)

E =LOH OLEHUH L V UE WRUL OHJDOH - exprimate n zile-RP L RUH-om. Dimensiunea acestui LQGLFDWRU HVWH vQ IXQF LH GH QXP UXO GH DVWIHO GH ]LOH vQ SHULRDGD OXQD DQDOL]DW L QXP UXO GHmuncitori.

F&RQFHGLLGHRGLKQ - de asemenea exprimat ca zile-RPLRUH-om. d) Fondul de timp maxim disponibil (FTMD) exprimat n: - zile om (FTMDZ) - ore om (FTMDM) d = a - (b + c)

II. Utilizarea timpului de lucru e) Timpul efectiv lucrat: - n zile-om (TZ) - n ore-om (TH) f) Timp nelucrat, din care:

f1) Timp nelucrat n zile ntregi - exprimat n zile-RPLRUH-om;

f2) Timp nelucrat n cadrul zilei de lucru - exprimat n ore-om. 7LPSXO QHOXFUDW VH H[SULP SH FDX]H FRQFHGLL GH PDWHUQLWDWH L SURJUDP UHGXV SHQWUX

maternitate, concedii deERDO LSURJUDPUHGXVSHQWUXERDO vQYRLULFRQFHGLLI U SODW HWF d = e + f )RORVLQGLQGLFDWRULLDEVROX LGLQEDODQ VHSRWFDOFXODRVHULHGHLQGLFDWRULGHULYD L - gradul de folosire a fondului de timp maxim disponibil:

TZF TMDZ 100

(3.14)

respectiv,

THF TMDM 100

(3.15)

- durata medie a zilei de lucru (DZ) -H[SULP QXP UXOPHGLXGHRUHOXFUDWHGHXQPXQFLWRUntr-o zi:

DZ = THTZ (3.16)

- gradul de utilizare a zilei de lucru (KDZ):

KDZ = DZDNZ 100 (2.17)

n care: DNZ -GXUDWDQRUPDO D]LOHLGHOXFru (de obicei 8 ore); - durata medie a lunii de lucru (DL) -H[SULP QXP UXOPHGLXGH]LOHOXFUDWHvQWU-ROXQ GHun muncitor:

DL = TZM (3.18)

- gradul de utilizare a lunii de lucru (KDL):

KDL = DLDNL 100 (3.19)

n care: DNL -GXUDWDQRUPDO DOXQLLGHOXFUX analizate; -SLHUGHULOHGHWLPSGDWRUDWHQHXWLOL] ULLFRPSOHWHD]LOHLGHOXFUX

(DZ DNZ) T Z (3.20)

-SLHUGHULOHGHWLPSGDWRUDWHQHXWLOL] ULLFRPSOHWHDOXQLLGHOXFUXH[SULPDWHvQ]LOH-om:

(DL DNL) M (3.21)

&XQRDWHUHD WLPSXOXL WRWDO QHOXFUDW L D SURGXFWLYLW LORU RUDUH L ]LOQLFH G SRVLELOLWDWHDHYDOX ULLSLHUGHULORUGHSURGXF LHGDWRUDWHQHXWLOL] ULLFRPSOHWHDWLPSXOXLGHOXFUXUHVSHFWLY -SLHUGHULOHGHSURGXF LHSHVHDPDXWLOL] ULLLQFRPSOHWHD]LOHLGHOXFUX

(DZ DNZ) TZ Wh (3.22)

n care: Wh - pURGXFWLYLWDWHDRUDU -SLHUGHULOHGHSURGXF LHSHVHDPDXWLOL] ULLLQFRPSOHWHDOXQLLGHOXFUX

(DL DNL ) M Wz (3.23)

n care: Wz -SURGXFWLYLWDWHD]LOQLF 'HDVHPHQHDVHSRWGHWHUPLQDSLHUGHULOHWRWDOHGHSURGXF LHSHVHDPDXWLOL] ULLLQFRPSOHWHDzileiLOXQLLGHOXFUXSULQvQVXPDUHDUHOD LLORUL

$SOLFD LD QWDEHOXOVHSUH]LQW RVHULHGHLQGLFDWRULH[WUDLGLQ%DODQ DXWLOL] ULLWLPSXOXLGHOXFUXDVRFLHW LLFRPHUFLDOH$YDQWXOvQOXQDLXQLH3HQWUXOXQDUHVSHFWLY QXP UXOPHGLXDOPXQFLWRULORUM=560 persoane.

Tabelul 3.1 ,QGLFDWRULDLXWLOL] ULLWLPSXOXLGHOXFUX

Nr. crt.

Indicatorul zile-om ore-om

1 Fondul de timp calendaristic 16800 134400 2 =LOHOLEHUHLV UE WRULOHJDOH 4480 35840 3 &RQFHGLLGHRGLKQ 1008 8064 4 Fondul de timp maxim disponibil 11312 90496 5 Timpul efectiv lucrat 10976 81771

3HQWUXFDUDFWHUL]DUHDGHWDOLDW DXWLOL] ULLWLPSXOXLGHOXFUXvQOXQDLXQLHFDOFXO PXUP WRULLLQGLFDWRULGHULYD L 1. Gradul de utilizare a fondului de timp maxim disponibil: -SHED]DLQGLFDWRULORUH[SULPD LvQRP-zile:

T zF TMDZ 100 =

1097611312 100 = 97,02%

-SHED]DLQGLFDWRULORUH[SULPD LvQRP-ore:

THF TMDM 100 =

81771134400 100 = 90,35%

2. Durata medie a zilei de lucru:

DZ = THT Z =8177110976 = 7,45

zile

Gradul de utilizare a zilei de lucru:

KDZ = DZDNZ 100 =7,458,00 100 = 93,13%

3. Durata medie a lunii de lucru:

DL = TZM

=10976560 = 19,6

zile

Gradul de utilizare a lunii de lucru:

KDL = DLDNL 100 =19,622,0 100 = 89,01%

3LHUGHULOHGHWLPSGDWRUDWHQHXWLOL] ULLFRPSOHWHDOXQLLGHOXFUX

(DZ DNZ) TZ = (7,45 8,00) 10976 = 6036,8 ore

3LHUGHULOHGHWLPSGDWRUDWHQHXWLOL] ULLFRPSOHWHDOXQLLGHOXFUX

(DL DNL ) M = (19,6 22) 560 = 1344 zile

6. Pierderile totale de timp ca urmare a neutilL] ULLFRPSOHWHD]LOHLLOXQLLGHOXFUX

- 6036,8 + 8 (-1344) = -16788,8 ore

WLLQGF SURGXFWLYLWDWHDRUDU vQOXQDDQDOL]DW DIRVWPLO OHLSURGXF LDQHUHDOL]DW FDurmare a folosirii incomplete a timpului de lucru este:

16788,8 300 = 5.036.640 lei

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F =

12

t=1VI t

12 (3.24)

sau

F = VI l + VMI VME (3.25)

n care:

VI l - valoarea de inventar a mijloacelor fixe existente la nceputul anului;

VMI -YDORDUHDPHGLHDLQWU ULORU VME -YDORDUHDPHGLHDQXDO DLHLULORU 9DORDUHDPHGLHDQXDO U PDV F RVHFDOFXOHD] FXUHOD LD

FR = F VR1+VR2VI 1+VI 2 (3.26)

n care:

VR1LVR2 -YDORDUHDU PDV DPLMORDFHORUIL[HODvQFHSXWXOUHVSHFWLYVIkULWXODQXOXL

VI 1LVI 2 -YDORDUHDGHLQYHQWDUDPLMORDFHORUIL[HH[LVWHQWHODvQFHSXWXOUHVSHFWLYVIkULWXOanului.

2. Structura 6WUXFWXUD PLMORDFHORU IL[H VH FDOFXOHD] L VH DQDOL]HD] vQ IXQF LH GH GLIHULWH FULWHULL GHgrupare a acestora. 'XS FRPSRQHQ DPDWHULDO PLMORDFHOHIL[HVHvPSDUWSHWUHSWHLFDWHJRULLvQIXQF LHGHdiferite caracteristici tehnico-HFRQRPLFH3HSULPDWUHDSW GHFODVLILFDUHPLMORDFHOHIL[HVHvPSDUWvQXUP WRDUHOH JUXSH FO GLUL FRQVWUXF LL VSHFLDOH PDLQL XWLODMH L LQVWDOD LL GH OXFUX DSDUDWH LLQVWDOD LLGHP VXU FRQWUROLUHJODUHPLMORDFHGHWUDQVSRUWDQLPDOHLSODQWD LLXQHOWHDFFHVRULLGHSURGXF LHLDSDUDWXU ELURWLF $FHDVW FODVLILFDUH D PLMORDFHORU IL[H VW OD ED]D GHWHUPLQ ULL SH FDOH DQDOLWLF DDPRUWLVPHQWHORU Q DFHODL WLPS RIHU LQIRUPD LL LPSRUWDQWH SULYLQGPLMORDFHOH IL[H FDUH SDUWLFLS nemijlocit la producerea bunurilor materiale -PDLQLXWLODMHLLQVWDOD LLGHOXFUX- denumite mijloace fixe active. Dup GXUDWD GH VHUYLFLX PLMORDFHOH IL[H VH SRW FODVLILFD vQ PDL PXOWH JUXSH 3HQWUX DQDOL]DHFRQRPLF VXQW HVHQ LDOH XUP WRDUHOH JUXSH PLMORDFH IL[H QRL SXVH vQ IXQF LXQH vQ XOWLPLL DQLPLMORDFHIL[HvQIXQF LXQHODFDUHGXUDWDGHVHUYLFLXFRQVXPDW HVWHVXEGXUDWDGHVHUYLFLXQRUPDW LPLMORDFHIL[HODFDUHGXUDWDGHVHUYLFLXFRQVXPDW HVWHSHVWHGXUDWDGHVHUYLFLXQRUPDW 6WUXFWXUD PLMORDFHORU IL[H GXS YkUVW HVWH GHRVHELW GH LPSRUWDQW SHQWUX IXQGDPHQWDUHDSURJUDPXOXLGH LQYHVWL LL$FHDVWDGHRDUHFHPLMORDFHOH IL[HQHUHFXSHUDWH LQWHJUDO VXQWGH UHJXO X]DWHPRUDOIDSWFHLPSXQHvQORFXLUHDORUSHFDOHDLQYHVWL LLORU Pe baza diferitelor criterii de grupare, se poate caracteriza locul unei grupe de mijloace fixe (F i ) n totalul mijloacelor fixe ( F i FXDMXWRUXOP ULPLORUUHODWLYHGHVWUXFWXU gfF ).

giF =F i F i

100 (3.27)

6WDUHDIL]LF 6WDUHD IL]LF D PLMORDFHORU IL[H HVWH FDUDFWHUL]DW vQ VSHFLDO FX DMXWRUXO LQGLFDWRULORU FDUHH[SULP JUDGXOGHX]XU VDXVWDUHDGHXWLOLWDWHDDFHVWRUD

I uz = UZVI 100 (3.28)

n care: UZ -X]XUDPLMORDFHORUIL[HH[SULPDW SULQQLYHOXODPRUWL] ULLDFHVWRUD

I uz F [0,100] L FX FkW YDORDUHD VD HVWH PDL DSURDSH GH OLPLWD LQIHULRDU VWDUHD IL]LF DPLMORFXOXLIL[UHVSHFWLYHVWHPDLEXQ ,QGLFDWRUXOVW ULLGHXWLOLWDWH(ISUT)UHIOHFW SURSRU LDPLMORDFHORUIL[HODYDORDUHDU PDV vQvaloarea de inventar a acestora la un moment dat:

I SUT = VRVI 100 (3.29)

sau

I SUT = 100 I uz (3.30)

I SUT F [0,100]LFXFkWYDORDUHDVDHVWHPDLDSURDSHGHOLPLWDVXSHULRDU FXDWkWVWDUHDIL]LF a mijloacelor fixe respective esWHPDLEXQ ,QGLFDWRULLVW ULLIL]LFHDPLMORDFHORUIL[HVHFDOFXOHD] SHFDWHJRULLGHPLMORDFHIL[HSHVHF LLsau pentru ansamblul mijloacelor fixe ale agentului economic. ,QIRUPD LLOH IXUQL]DWH VHUYHVF OD IXQGDPHQWDUHD SURJUDPXOXL GH LQYHVWL LL OD Dnaliza HILFLHQ HLPLMORDFHORUIL[HHWF 6XEOLQLHPIDSWXOF vQSHULRDGDDFWXDO LQGLFDWRULLVW ULLIL]LFHDPLMORDFHORUIL[HSUH]HQWD LSULQUHOD LLOHLWUHEXLHXWLOL]D LFXSUHFDX LH'DWRULW UHHYDOX ULLPLMORDFHORUIL[HDcrescut mult YDORDUHDGHLQWUDUHDDFHVWRUDDVWIHOvQFkWDPRUWL]DUHDUHFXSHUDW GH-a lungul timpului UHSUH]LQW RSDUWHPLF GLQDFHDVW QRX YDORDUH'HFLDVWIHOFDOFXOD LLQGLFDWRULLSUH]LQW RVWDUHGHXWLOLWDWHULGLFDW QHFRQIRUP FXUHDOLWDWHD

0LFDUHDmijloacelor fixe 1LYHOXO LQGLFDWRULORU FDUH H[SULP VWDUHD IL]LF L PRGLILF ULOH vQ WLPS DOH DFHVWRUD VXQWH[SUHVLDPLF ULLPLMORDFHORUIL[HUHVSHFWLYDSXQHULLvQIXQF LXQHLLHLULVFRDWHULGLQIXQF LXQHDPLMORDFHORU IL[H ,QWU ULOHGHPLMORDFHIL[H VHP VRDU SULQ LQGLFDWRUXOGH vQQRLUH LDU LHLULOHSULQLQGLFDWRUXOVFRDWHULLGLQIXQF LXQH ,QGLFDWRULL vQQRLULL VH FDOFXOHD] SULQ UDSRUWDUHD YDORULL PLMORDFHORU IL[H SXVH vQ IXQF LXQH vQcursul anului (deci a mijloacelor fixe noi exprimate la valoarea de inventar) la valoarea mijloacelor fixe H[LVWHQWH OD VIkULWXO DQXOXL H[SULPDWH GH DVHPHQHD OD YDORDUHD GH LQYHQWDU'HFL H[SULP SURSRU LDPLMORDFHORUIL[HQRLvQWRWDOXOPLMORDFHORUIL[HH[LVWHQWHODVIkULWXODQXOXL Indicatorul scoaterii din IXQF LXQHVHGHWHUPLQ UDSRUWkQGYDORDUHDGHLQYHQWDUDPLMORDFHORUIL[H VFRDVH GLQ IXQF LXQH vQ FXUVXO DQXOXL OD YDORDUHD GH LQYHQWDU D FHORU H[LVWHQWH OD vQFHSXWXOanului. 9ROXPXOYDORULFDOPLMORDFHORUIL[HSXVHvQIXQF LXQHHVWHFRQGL LRQDWGHWRWDOXOLQYHVWL LLORUHIHFWXDWH H[SULPDWH VWDWLVWLF SULQ LQGLFDWRUXO LQYHVWL LL EUXWHGHGXUDWD GH H[HFX LHSUHFXP L GHstructura tehnico-PDWHULDO D DFHVWRUD LQYHVWL LL SHQWUX XWLODMH LQYHVWL LL FRQFUHWL]DWH vQ OXFU UL GHFRQVWUXF LLPRQWDMvQOXFU ULJHRORJLFHLGHIRUDMHWF &DUDFWHUL]DUHD L DQDOL]D P ULPLL VWUXFWXULL PLF ULL L VW ULL IL]LFH D PLMORDFHORU IL[H VHUHDOL]HD] SHED]D LQGLFDWRULORU FXSULQL vQEDODQ DPLMORDFHORU IL[H Q DFHDVW EDODQ LQGLFDWRULLH[SULPD LODYDORDUHDGHLQYHQWDUSXQvQHYLGHQ - gruparea mijloacelor fixe pe categorii de mijloace fixe; - PLMORDFHOH IL[H OD vQFHSXWXO DQXOXL PLMORDFH IL[H OD YDORDUH GH LQYHQWDU L DPRUWL]DUHDvQUHJLVWUDW -PLFDUHDPLMORDFHORUIL[HSHFHOHGRX FRPSRQHQWHLQWU ULWRWDOGLQFDUHSULQLQYHVWL LLLLHLULWRWDOGLQFDUHVFRDVHGLQIXQF LXQH - PLMORDFH IL[H H[LVWHQWH OD VIkULWXO DQXOXL PLMORDFH IL[H OD YDORDUH GH LQYHQWDU LDPRUWL]DUHDvQUHJLVWUDW -DPRUWL]DUHDDQXDO

&DUDFWHUL]DUHDVWDWLVWLF DXWLODMHORUGHSURGXF LH

&DWHJRULDXWLODMHORU L LQVWDOD LLORUGH OXFUXHVWHFDUDFWHUL]DW SULQWU-un sistem de indicatori FDUHSHGHRSDUWHHYLGHQ LD] YROXPXODFHVWRUDLDUSHGHDOW SDUWHPRGXOGHXWLOL]DUHH[WHQVLY LLQWHQVLY ,QGLFDWRULLFDUHH[SULP volumul sunt indicatori valorici, care permit corelarea cu celelalte FDWHJRULLGHPLMORDFHIL[HFkWLLQGLFDWRULFXH[SUHVLHIL]LF H[SULP QXP UXOGLIHULWHORUFDWHJRULLGH XWLODMH 3ULPD FDWHJRULH GH LQGLFDWRUL DUH R ODUJ XWLOL]DUH GDWRULW QDWXULL foarte diverse a XWLODMXOXLGHSURGXF LH n analiza economico-ILQDQFLDU FDUDFWHUL]DUHDXWLOL] ULLH[WHQVLYHDXWLODMXOXLDWLPSXOXLGHIXQF LRQDUHDDFHVWXLDVHUHDOL]HD] vQSULQFLSDOFXLQGLFDWRULLFRHILFLHQWXOQXP UXOXLGHVFKLPE ULLJUDGXOGH folosire a fondului de timp maxim disponibil".

&XQRDWHUHDFRHILFLHQWXOXLQXP UXOXLGHVFKLPEXULDUHRPDUHLPSRUWDQ vQIXQGDPHQWDUHDGHFL]LLORU SULYLQG DFWLYLWDWHD HFRQRPLF FUHWHUHD QXP UXOXL GH VFKLPE UL vQ FDUH HVWH IRORVLWutilajul fiind o cale SULQFLSDO GHFUHWHUHDSURGXF LHLLHILFLHQ HLHFRQRPLFH QJHQHUDOLQGLFDWRUXOVHFDOFXOHD] SULQUDSRUWDUHDQXP UXOXLGHVFKLPEXUL-PDLQ OXFUDWHvQWRDWHVFKLPEXULOHODQXP UXOGHVFKLPEXULPDLQ GLQVFKLPEXOFHOPDLvQF UFDWQDFHVWFD]VHomLW GLQ FDOFXO XWLODMHOH FDUH QX DX IRVW IRORVLWH 3HQWUX D vQO WXUD DFHVW QHDMXQV FRHILFLHQWXOVFKLPEXULORUVHSRDWHFDOFXODUDSRUWkQGQXP UXOGHVFKLPEXULPDLQ UHDOL]DWHODQXP UXOWRWDOGHutilaje existente n unitatea pentru care se face calculul. Indicatorul "gradul de folosire a fondului de timp maxim disponibil" (GDU)VHFDOFXOHD] FXUHOD LD

GDU = TEUT DU 100 (3.31)

n care: TDU - IRQGXO GH WLPS GLVSRQLELO DO XWLODMHORU VH RE LQH VF ]kQG GLQ IRQGXO GH WLPSFDOHQGDULVWLFFDUHH[SULP WLPSXOFDOendaristic exprimat n zile sau n ore aferent perioadei pentru FDUHVHIDFHFDOFXOXODXUP WRDUHORU HOHPHQWH WLPSXOFRUHVSXQ] WRU]LOHORU OLEHUHL V UE WRULORUOHJDOHWLPSXOSHQWUXUHSDUD LLLUHYL]LLSODQLILFDWHWLPSXOSHQWUXRSULULWHKQRORJLFH TEU - WLPSXOHIHFWLYGHIXQF LRQDUHDXWLODMHORU vQSHULRDGDDQDOL]DW 'LIHU GHTDU prin timpul neutilizat. 7LPSXO QHXWLOL]DW WUHEXLH FXQRVFXW DWkW FD QLYHO JOREDO FkW L VWUXFWXUDW SH FDX]H WLPSQHSURJUDPDW UHSDUD LL DFFLGHQWDOH OLSV FRPHQ]L OLSV IRU GH PXQF DOWH FDX]H SH FDWHJRULL GHXWLODMHSHORFXULGHPXQF HWF'HDVHPHQHDWLPSXOQHXWLOL]DWWUHEXLHVWUXFWXUDWVLPXOWDQGXS GLYHUVHFULWHULLRE LQkQGX-VHDVWIHOLQIRUPD LLPDLFRPSOHWHSHQWUXIXQGDPHQWDUHDP VXULORUSULYLQGUHGXFHUHDtimSXOXLQHXWLOL]DW$VWIHOGHJUXS ULFRPELQDWHSRWIL -WLPSXOQHXWLOL]DWSHFDWHJRULLGHXWLODMHLFDX]HWHKQLFR-organizatorice; -WLPSXOQHXWLOL]DWSHORFXULGHPXQF LFDX]HWHKQLFR-organizatorice; - WLPSXOQHXWLOL]DWSH ORFXULGHPXQF FDWHJRULLGHXWLODMHLFDX]H WHKQLFR-organizatorice etc.

&DUDFWHUL]DUHDVWDWLVWLF DFDSLWDOXOXLFLUFXODQW

$VLJXUDUHDPLMORDFHORUPDWHULDOH FLUFXODQWH vQ YROXPXO L VWUXFWXUD FHUXWH GH SURFHVXO GHSURGXF LH FRQVWLWXLH XQ IDFWRU LPSRUWDQW DO FUHWHULL SURGXF LHL L HILFLHQ HL HFRQRPLFH &DSLWDOXOFLUFXODQWHVWHDQDOL]DWDWkWFDHOHPHQWLPSRUWDQWDOSRWHQ LDOXOXLPDWHULDODOXQXLDJHQWHFRQRPLFFkWL FD HOHPHQW FRPSRQHQW L SUHSRQGHUHQW vQ DFHODL WLPS DO DFWLYHORU FLUFXODQWH DO WXUL GHGLVSRQLELOLW LOHE QHWLLSODVDPHQWHLGHFRQW UL &DUDFWHUL]DUHD VWDWLVWLF D DFHVWHL FRPSRQHQWH D SRWHQ LDOXOXLPDWHULDO WUHEXLH V SXQ vQHYLGHQ DVSHFWHFXPVXQWYROXPXOVWUXFWXUDGLQDPLFDIRORVLUHDFRQVXPXOPLMORDFHORUPDWHULDOHcirculante. 0 ULPHDFapitalului circulantVHH[SULP FDVWRFGHPLMORDFHFLUFXODQWHH[LVWHQWODXQPRPHQW GDW SHQWUX R DQXPLW SHULRDG VH H[SULP FD VWRF PHGLX FDOFXODW FX DMXWRUXO PHGLHLFURQRORJLFH6XUVHOHGHGDWHSHQWUXRE LQHUHDDFHVWRULQGLFDWRULRFRQVWLWXLHELODQ XOFRQWDELOLVDXinventarierea stocurilor materiale. 9ROXPXOPLMORDFHORUFLUFXODQWHVHH[SULP vQXQLW LIL]LFHSHFDWHJRULLDOHDFHVWRUDFkWLYDORULF([SULPDUHDvQXQLW LIL[HG SRVLELOLWDWHDFXQRDWHULLJUDGXOXLGHDVLJXUDUHDSURGXF LHLFXmijlRDFHOHFLUFXODQWHQHFHVDUHGHWHUPLQDWHGHYROXPXOSURGXF LHL LFRQVXPXOXQLWDUGHDVWIHOGHPLMORDFH ([SULPDUHD YDORULF DVLJXU DWkW SRVLELOLWDWHD GHWHUPLQ ULL YROXPXOXL WRWDO GHPLMORDFHPDWHULDOHFLUFXODQWHFkWLFRUHODUHDDFHVWRUDFXFHOHODOWHFRPSRQHQWHDOHDFWLYHORUFLUFXODQWHLvQgeneral cu indicatorii economico-ILQDQFLDULDLDFWLYLW LLHFRQRPLFH 2. Structura capitalului circulant VHGHWHUPLQ XWLOL]kQGGLIHULWHFULWHULLGHJUXSDUHVHF LD(activitatea)vQFDUHVHJ VHVFID]DDFWLYLW LL eFRQRPLFHXQGHVHDIO HWF

Q IXQF LH GH ID]D DFWLYLW LL HFRQRPLFH XQGH VH DIO PLMORDFHOH PDWHULDOH FLUFXODQWHFRQFUHWL]DWH vQ VWRFXUL VH JUXSHD] vQ VWRFXUL SHQWUX SURGXF LH PDWHULL SULPH PDWHULDOHFRPEXVWLELODPEDODMHRELHFWHGHLQYHQWDUGHPLF YDORDUHLVFXUW GXUDW SLHVHGHVFKLPEHWFPLMORDFH PDWHULDOH FLUFXODQWH vQ SURGXF LH SURGXF LD QHWHUPLQDW VHPLIDEULFDWH L PLMORDFHPDWHULDOHFLUFXODQWHvQVIHUDFLUFXOD LHLSURGXVHILQLWH &XQRDWHUHDDFHVWHLVWUXFWXULHVWHIRDUWHLPSRUWDQW SHQWUXLQL LHUHDP VXULORUFDUHV FRQGXF ODP ULUHD YLWH]HL GH URWD LH D PLMORDFHORU FLUFXODQWH P VXULOH WUHEXLH V YL]H]H vQ SULPXO UkQG DFHOHDFWLYLW LLDFHOHORFXULFkWLFRPSRQHQWHFDUHDXRSRQGHUHPDUHvQPLMORDFHOHPDWHULDOHFLUFXODQWH 3.$QDOL]DVWDWLVWLF DFRQVXPXOXLGHPDWHULLSULPHLPDWHULDOH $QDOL]D VWDWLVWLF D FRQVXPXOXL GHPDWHULL SULPH LPDWHULDOH SRDWH XUP UL GRX DVSHFWHFRQVXPXOWRWDOGHPDWHULLSULPHLPDWHULDOH(M) respectiv consumul specific (m). Consumul total de maWHULLSULPHLPDWHULDOHvQWU-RDQXPLW SHULRDG VHGHWHUPLQ vQXQLW LIL]LFHSHFDWHJRULLGHPDWHULLSULPHLPDWHULDOHVDXYDORULFSHDQVDPEOXODFHVWRUD Consumul total realizat ntr-RDQXPLW SHULRDG M1VHFRPSDU ILHFXFRQVXPXOSURJUDPDWpe aceHDLSHULRDG Mp), fie cu consumul realizat ntr-RSHULRDG WUHFXW M0). &RPSDUD LLOH VH SRW UHDOL]D vQ GRX YDULDQWH FRUHODW VDX QHFRUHODW FX YROXPXO SURGXF LHLUHDOL]DWH 'DWRULW IDSWXOXL F vQ DQDOL] LQWHUHVHD] GHS LUHD HFRQRPLD OD FRQVXPXO GHPDterii SULPHLPDWHULDOHVHFDOFXOHD] ILHULWPXOPRGLILF ULLRM)ILHPRGLILFDUHDDEVROXW M). 9DULDQWDDQDOL]HLQHFRUHODWHFXHYROX LDSURGXF LHLFRQGXFHODXUP WRDUHOHUH]XOWDWHvQFD]XOvQFDUHFRQVLGHU PFRPSDUD LDFXQLYHOXOSODQLILFDW - RitmuOPRGLILF ULLFRQVXPXOXLWRWDO (RM):

RM = M1Mp 100 100 (3.32)

-0RGLILFDUHDDEVROXW DFRQVXPXOXLWRWDOM):

M = M1 Mp (3.33)

,QIRUPD LLOHIXUQL]DWHGHLVXQWQHUHOHYDQWHSHQWUXGHFL]LLHFRQRPLFHGDWRULW IDSWXOXLF QXVH LQHFRQWGHvQGHSOLQLUHDQLYHOXOXLSUHY ]XWDOSURGXF LHLQPRGQRUPDORFUHWHUHDSURGXF LHLID GHQLYHOXOSODQLILFDWDQWUHQHD] LRFUHWHUHDFRQVXPXOXLWRWDOGHPDWHULLSULPHLPDWHULDOH &UHWHUHD PD[LP DGPLVLELO D FRQVXPXOXL WRWDO HVWH SURSRU LRQDO FX FUHWHUHD

SURGXF LHLMadm = Mp I 1/pQ

.

$QDOL]DPRGLILF ULLFRQVXPXOXLWRWDOFRUHODWFXSURGXF LDVHUHDOL]HD] SHED]DUHOD LLORU -ULWPXOPRGLILF ULLFRQVXPXOXLWRWDORM):

RM= M1Mp I 1/p

Q 100 100 (3.34)

-PRGLILFDUHDDEVROXW DFRQVXPXOXLWRWDOM):

M= M1 Mp I 1/pQ

(3.35)

Consumul total de matHULLSULPHLPDWHULDOHHVWHGHWHUPLQDWDWkWGHFRQVXPXOVSHFLILFm - FDQWLWDWHDGHPDWHULLSULPHLPDWHULDOHFRQVXPDWHSHQWUXRXQLWDWHGHSURGXVFkW LGHYROXPXOSURGXF LHL(q). Q IXQF LH GH QDWXUD PDWHULLORU SULPH L DPDWHULDOHORU SUHFXP L D Sroduselor fabricate, DQDOL]DPRGLILF ULLFRQVXPXOXLWRWDOVHSRDWHUHDOL]DvQXUP WRDUHOHYDULDQWH Cazul 1. 6H FRQVXP XQ VLQJXU IHO GHPDWHULH SULP VDXPDWHULDO SHQWUX UHDOL]DUHD XQXLsingur produs:

I M = M1M0 =M1q1M0q0

(3.36)

Cazul 2. 6H FRQVXP XQ VLQJXU WLSde materii prime sau materiale pentru realizarea mai multor tipuri de produse:

I M = M1 M0

= m1q1 m0q0

(3.37)

Cazul 3.6HFRQVXP PDLPXOWHWLSXULGHPDWHULLSULPHLPDWHULDOHSHQWUXUHDOL]DUHDXQXLsingur produs. n acest caz consumurile diferitelor materiale devin nsumabile prin exprimare YDORULF FXDMXWRUXOSUH XULORU

I M = q1 m1p1q0 m0p0 (3.38)

Cazul 4. 6HFRQVXP PDLPXOWHWLSXULGHPDWHULLSULPHLPDWHULDOHSHQWUXRE LQHUHDPDLmultor produse:

I M = q1m1p1 q0m0p0

(3.39)

LDUPRGLILFDUHDDEVROXW

M = q1m1p1 q0m0p0 (3.40)

,QIOXHQ HOHFHORUIDFWRULFDUHGHWHUPLQ FRQVXPXO WRWDO VXQWSXVH vQHYLGHQ FXDMXWRUXOXUP WRDUHORUUHOD LL -LQIOXHQ DPRGLILF ULLYROXPXOXLIL]LF

I M(q) = q1m0p0 q0m0p0

(3.41)

M(q)

= q1m0p0 q0m0p0 (3.42)

-LQIOXHQ DPRGLILF ULLFRQVXPXULORUVSHFLILFH

I M(m) = q1m1p0 q1m0p0

(3.43)

M(m)

= q1m1p0 q1m0p0 (3.44)

- inIOXHQ DPRGLILF ULLSUH XULORUGHDSURYL]LRQDUH

I M(p) = q1m1p1 q1m1p0

(3.45)

M(p)

= q1m1p1 q1m1p0 (3.46)

5HOD LDvQWUHLQGLFLHVWH

I M = I M(q) I M(m) I M(p) (3.47)

LDUvQWUHPRGLILF ULOHDEVROXWH

M

= M(q) + M(m) + M(p)

(3.48) $SOLFD LD 9RPSUH]HQWDXQH[HPSOXLOXVWUDWLYSULYLQGDQDOL]DFRQVXPXULORUWRWDOHvQFD]XOXWLOL] ULLDGRX PDWHULDOHDLESHQWUXUHDOL]DUHDDGRX SURGXVH$L%7DEHOXO

Tabelul 3.2 Consumul specific din materialul &DQWLWDWHDSURGXV

PLLEXF L a (kg/buc) b (m/buc) Produs perioada

GHED]

(0) (q0)

perioada FXUHQW

(1) (q1)

perioada GHED]

(0) (m0)

perioada FXUHQW

(1) (m1)

perioada GHED]

(0) (m0)

perioada FXUHQW

(1) (m1)

A 15 17 1,4 1,1 0,5 0,4 B 20 22 4,0 4,1 1,2 1,0

3UH unitar

(mii lei) - -

10 (p0)

12 (p1)

20 (p0)

25 (p1)

&DOFXOHOH QHFHVDUH DQDOL]HL PRGLILF ULL FRQVXPXOXL WRWDO GH PDWHULDOH VXQW SUH]HQWDWH vQTabelul 3.3.

Tabelul 3 .3 Materialul Produsul q0m0p0 q1m1p1 q1m0p0 q1m1p0

A 210,0 224,4 238,0 187,0 a B 800,0 1082,4 880,0 902,0

TOTAL a - 1010,0 1306,8 1118,0 1089,0 A 150,0 170,0 170,0 136,0 b B 480,0 550,0 528,0 440,0

TOTAL b - 630,0 720,0 698,0 576,0 TOTAL GENERAL

- 1640,0 2026,8 1816,0 1665,0

I M = q1m1p1 q0m0p0

=2026,81640,0 = 1,2359

sau 123,59%

M

= 2026,8 1640,0 = 386,8 milioane lei

Deci, consumul totaOGHPDWHULDOHDFUHVFXWvQSHULRDGDFXUHQW ID GHSHULRDGDGHED] FX386, 8 milioane lei, respectiv cu 23,59%. ,QIOXHQ DPRGLILF ULLYROXPXOXLIL]LF

I M(q) = q1m0p0 q0m0p0

=1816,01640,0 = 1,1073

sau 110,73%

M(q)

= 1816,0 1640,0 = 176 milioane lei.

,QIOXHQ DPRGLILF ULLFRQVXPXULORUVSHFLILFH

I M(m) = q1m1p0 q1m0p0

=1665,01816,0 = 0,9169

sau 91,69%

M(m)

= 1665,0 1816,0 = 151 milioane lei

,QIOXHQ DPRGLILF ULLSUH XULORU

I M(p) = q1m1p1 q1m1p0

=2026,81665,0 = 1,2173

sau 121,73%

M(p)

= 2026,8 1665,0 = 361,8 milioane lei

'HFLFRQVXPXOWRWDOGHPDWHULDOHDFUHVFXWGDWRULW FUHWHULLSUH XULORUPLOLRDQHOHLLFDXUPDUHDFUHWHULLFDQWLW LLGHSURGXF LHUHDOL]DW PLOLRDQHOHL). Reducerea consumurilor specifice a determinat o reducere a consumurilor totale cu 151 milioane lei.

#0#.+

Disponibilitati banesti si plasamenteActive circulante 100

(3.51)

sau

Disponibilitati banesti si plasamenteActive circulante + Active imobilizate 100

(3.52)

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Capitolul III - Analiza statistica a potentialului economic3.1. Caracterizarea statistica a potentialului uman3.1.1. Indicatori de volum ai fortei de munca3.1.2. Caracterizarea statistica a structurii fortei de munca3.1.3. Dinamica fortei de munca3.1.4. Caracterizarea "miscarii" fortei de munca3.1.5. Analiza statistica a utilizarii timpului de munca

3.2. Caracterizarea statistica a potentialului material3.2.1. Analiza statistica a mijloacelor fixe3.2.2. Caracterizarea statistica a utilajelor de productie3.2.3. Caracterizarea statistica a capitalului circulant

3.3. Analiza statistica a potentialului financiar3.4. Potentialul economic la nivelul economiei nationale3.4.1. Caracterizarea statistica a potentialului uman la nivel macroeconomic3.4.2. Caracterizarea statistica a potentialului material la nivelul economiei nationale

Intrebari de control