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ANALIZA GESTIUNII RESURSELOR MATERIALE Într-R�HFRQRPLH� vQ�FDUH� WR L�SURGXF WRULL� VXQW� LQWHUHVD L� V � VDWLVIDF �FHUHUHD�� FHO� SX LQ� GLQ� SXQFW� GH� YHGHUH� WHRUHWLF�� QX� DU� WUHEXL� V � H[LVWH�SUREOHPH� vQ� FHHD� FH� SULYHúWH� DVLJXUDUHD� UHVXUVHORU� PDWHULDOH necesare. Practic, intervin o serie de factori (care nu sunt numai de ordin economic) FRQMXQFWXUDOL�� FXP� DU� IL� OLSVD� GLVSRQLELOLW LORU� E QHúWL� SHQWUX� RQRUDUHD�REOLJD LLORU� ID � GH� IXUQL]RUL�� FDUH� GDX� XQ� DQXPLW� JUDG� GH� FRPSOH[LWDWH�procesului general de gestionare a resurselor materiale. 3UREOHPDWLFD�DQDOL]HL�VH�VWUXFWXUHD] �vQ�IXQF LH�GH�VXELHFW�úL�VFRSXO�XUP ULW��$úD�GH�H[HPSOX��GDF �DQDOL]D�HVWH�HIHFWXDW �GH�FRPSDUWLPHQWHOH�GH�VSHFLDOLWDWH� DOH� ILUPHL�� vQ� VFRSXO� vPEXQ W LULL� DFWLYLW LL�� VH� YRU� DYHD� vQ vedere probleme referitoare la: oferta furnizorilor, pentru selectarea lor �SLD D�GH�DSURYL]LRQDUH���ULWPLFLWDWHD�DSURYL]LRQ ULL��IRUPDUHD�VWRFXULORU�HWF� ÌQ� FD]XO� XQRU� RSHUD LXQL� GH� DVRFLHUH�� FRRSHUDUH�� OLFLWD LH� HWF���LQWHUHVHD] � SRWHQ LDOXO� ILUPHL� GH� a se aproviziona cu resurse materiale, P ULPHD�VWRFXULORU��HILFLHQ D�IRORVLULL�DFHVWRUD�HWF� Atât într-XQ�FD]�FkW�úL�vQ�DOWXO�H[LVW �DQXPLWH�HOHPHQWH�PHWRGRORJLFH�FRPXQH��FDUH�YRU�IL�VXSXVH�DWHQ LHL��vQ�FRQWLQXDUH�
���� $QDOL]D� SLH HL� GH� DSURYL]LRQDUH� FX principalele resurse materiale
6FRSXO� XQHL� DVHPHQHD� DQDOL]H� HVWH� GH� D� SXQH� vQ� HYLGHQ �
SRVLELOLW LOH�SH�FDUH�Oe are firma de a-úL�DVLJXUD�SULQFLSDOHOH�PDWHULL�SULPH�FDUH� VH� FRQVXP � vQ� PRG� FXUHQW� vQ� FDGUXO� DFWLYLW LL� GH� ED] � úL� FDUH�
8
FRQGL LRQHD] �UHDOL]DUHD�SURJUDPXOXL�GH�IDEULFD LH�úL�LPSOLFLW�GH�VDWLVIDFHUH�D�FHUHULL�FOLHQ LORU��(YLGHQW��ILHFDUH�DJHQW�HFRQRPLF��SH�SDUFXUVXO�DFWLYLW LL�VDOH� D� VWDELOLW� DQXPLWH� OHJ WXUL�� PRW� V � DSDU � vQV � DQXPL L� IDFWRUL� FDUH� V �vQWUHUXS � DVHPHQHD� UHOD LL� úL� vQ� FRQVHFLQ � V � VH� LYHDVF � JUHXW L� vQ�DSURYL]LRQDUH�� 2U�� vQ� DVHPHQHD� VLWXD LL�� RUJDQLVPHOH� GH� VSHFLDOLWDWH� DOH�ILUPHL�WUHEXLH�V �GLVSXQ �GH�R�³VROX LH�GH�UH]HUY ´��FDUH�vQ�RULFH�PRPHQW�V �SRDW �IL�DSOLFDW �
ÌQ� FDGUXO� DQDOL]HL� SLH HL� GH� DSURYL]LRQDUH� VH� XUP UHúWH�� VWructura VXUVHORU� GH� DSURYL]LRQDUH� SH� SLH H� úL� SULQFLSDOLL� IXUQL]RUL�� JUDGXO� GH�GHSHQGHQ �ID �GH�DQXPL L�IXUQL]RUL�
3HQWUX� VROX LRQDUHD� XQRU� DVHPHQHD� DVSHFWH� GDWHOH� IRORVLWH� SRW� IL�VWUXFWXUDWH�GXS �XUP WRUXO model prezentat în tabelul 8.1
Tabelul 8.1 din care:
din care: Nr. crt.
Denumirea principa-
lelor materii prime
U/M
Aprovi-zionat în
peri-oada ..
import export F1 F2 F3
0 X Z 1 2 3 4 5 6 1 2 3 4 5
A B C D E
to to to to to
2.700 1.140
150 1.126
145
700 1.110
10 1
15
2.000 30
140 1.125
130
1.800 30
140 -
120
150 - -
1.100 10
50 - -
25 -
6 Total to 5.261 1.836 3.425 2.090 1.260 75
Din datele respective rezult � � LPSRUWXO� UHSUH]LQW � SHVWH� ���� GLQ� WRWDOXO� DSURYL]LRQ ULORU�� FHHD� FH�
vQVHDPQ �GHSHQGHQ D�ID �GH�DFHDVW �SLD � � SLD D� LQWHUQ �HVWH�VHJPHQWDW �SH�PDL�PXO L�IXUQL]RUL�� ILHFDUH�GH LQkQG�R�
DQXPLW �SRQGHUH�vQ�DSURYL]LRQDUHD�PDWHULDOHORU� � pentru fiecare materiDO�H[LVW �PDL�PXOWH�VXUVH�GH�DSURYL]LRQDUH��FHHD�FH�
FRQVWLWXLH� R� DQXPLW � JDUDQ LH� vQ� SRVLELOLWDWHD� DVLJXU ULL� UHVXUVHORU�materiale.
ÌQ�DFWLYLWDWHD�SUDFWLF �R�DVHPHQHD�VLWXD LH�SRDWH�IL� vQWRFPLW �SHQWUX�
“evaluarea necesarului de aprovizionat” într-un interval de timp (col.1) iar coloanele 2-��V �FXSULQG �FDQWLW LOH�FRQWractate sau posibile de contractat. 3ULQ�DFHDVWD��vQ�FDGUXO�VWXGLLORU�GH�IH]DELOLWDWH��GH�H[HPSOX���VH�HYLGHQ LD] �SRVLELOLW LOH� GH� DVLJXUDUH� D� UHVXUVHORU� PDWHULDOH� QHFHVDUH� UHDOL] ULL�obiectivelor strategice.
8Q� DOW� DVSHFW� FDUH� LQWHUHVHD] � vQ� FDGUXO� DQDOL]HL� SLH HL� GH�DSURYL]LRQDUH�� vO� UHSUH]LQW � RIHUWD� GH� UHVXUVH� PDWHULDOH�� SULQ� SULVPD� XQRU�FRQGL LL�FXP�DU�IL�
� FDQWLWDWHD�SRVLELO �GH�OLYUDW�vQWU-un interval de timp; � FDOLWDWHD� �FDUDFWHUL]DW prin elemente specifice� GRPHQLXOXL� úL�
materialelor); � FRQGL LLOH�GH�WUDQVSRUW�úL�SODW � � HYHQWXDOHOH�ERQLILFD LL�HWF� &RPSDUWLPHQWXO� GH� VSHFLDOLWDWH�� vQ�PRG� QRUPDO�� WUHEXLH� V � GLVSXQ �
GH� R� ED] � GH� GDWH� FDUH� V � FXSULQG � WR L� IXUQL]RULL� SRWHQ LDOL� FDUH� SRW� IL DERUGD L��&X� DMXWRUXO� FDOFXODWRUXOXL� VH� SRDWH� SUH]HQWD�R� OLVW � D� IXUQL]RULORU�SHQWUX�ILHFDUH�PDWHULDO��VWUXFWXUDW �vQ�WDEHOXO�����
Tabelul 8.2 Cantitatea ������� ��� � �
livrat într-un lot
Nr. crt.
� ��� �� � � �� �
��� ���mediu
realizat - lei -
��� ���solicitat
de furnizori
min. max.
Mode de ��� ���
Calitate în raport de necesar
� ���� ��� � � �
0 A 1 2 3 4 5 6 7 1. material A 800.000
F1 F2
... Fn
900.000 850.000
... 870.000
100 200
... 50
4.500 8.000
... 6.000
Cec virament
... Cec sau
dispo ��� � �� �! #" $&%
superior corespunde
... inferior
transp. CFR transp.
CFR+ + auto
...
transp.
CFR + auto
1RW ��&RORDQD�$�FXSULQGH�PDWHULDOHOH�úL�IXUQL]RULL 5H]XOW �F �WR L�RIHUWDQ LL�VROLFLW �XQ�SUH �VXSHULRU�FHOXL�PHGLX�UHDOL]DW�vQ�SHULRDGD�DQWHULRDU ��VLWXD LH�GHWHUPLQDW �GH�IDFWRUL�VSHFLILFL�SHULRDGHL��ÌQ�FRQVHFLQ �� RS LXQHD� SHQWUX� DQXPL L� IXUQL]RUL� VH� YD� ED]D� SH� FRUHODUHD�LQIRUPD LLORU� GLUHFWH� úL� D� FHORU� GHULYDWH� FD�� GH� H[HPSOX�� LQIOXHQ D� FDOLW LL�asupra consumului specific, cheltuielile de transport-aprovizionare, GLVIXQF LRQDOLW LOH�OLYU ULORU�HWF�
����$QDOL]D�UHDOL] ULL�SURJUDPXOXL�GH�DSURYL]LRQDUH�úL�DVLJXUDUH�
a necesarului de consum 'HVI úXUDUHD� QRUPDO � D� SURFHVXOXL� GH� DSURYL]LRQDUH� QX� VH� SRDWH�UHDOL]D� I U � XQ� SURJUDP�� XQ� SODQ� GH� DSURYL]LRQDUH�� FDUH� V � SUHYDG �DVLJXUDUHD�QHFHVDUXOXL�FHO�SX LQ�SHQWUX�XQ�DQ��HYLGHQW�� vQ�FRQGL LLOH� vQ�FDUH�VH�FXQRDúWH� FH�VH�YD�SURGXFH���'H�PRGXO� vQ� FDUH� VH�GHUXOHD] �SURFHVXO�GH�DSURYL]LRQDUH� GHSLQGH� FRQVWLWXLUHD� UH]HUYHORU� PDWHULDOH� úL� ULWPLFLWDWHD�SURGXF Lei. $QDOL]D�GHVI úXU 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� úL� SH� SULQFLSDOHOH�
resurse materiale; � asiguUDUHD�QHFHVDUXOXL�SHQWUX�SURGXF LH�
Activitatea de vânzare-FXPS UDUH� WUHEXLH� V � VH�GHVI úRDUH� vQ�� úL� SH�ED]D�XQXL�FDGUX�MXULGLF��vQ�FDUH�FRQWUDFWXO�WUHEXLH�V �FRQVWLWXLH�XQ�LQVWUXPHQW�SULQFLSDO�� 'H� DFHHD�� FRQWUDFWDUHD� QHFHVDUXOXL� GH� DSURYL]LRQDW� UHSUH]LQW o SUHPLV �HVHQ LDO �D�DVLJXU ULL�UHVXUVHORU�PDWHULDOH�
Într-R� UHWURVSHFWLY � DVXSUD� GHUXO ULL� SURFHVXOXL� GH� DSURYL]LRQDUH� VH�SRUQHúWH�GH�OD�VLWXD LD�H[LVWHQW �OD�vQFHSXWXO�LQWHUYDOXOXL�GLQ�SXQFW�GH�YHGHUH�DO�DFRSHULULL�FX�FRQWUDFWH�úL�PRGXO�FXP�D�HYROXDW�Se parcursul perioadei. În FRQGL LLOH� SUHOXFU ULL� DXWRPDWH� D� GDWHORU�� XUP ULUHD� SHUPDQHQW � D� DFHVWXL�SURFHV�� QX� QXPDL� F � HVWH� SRVLELO �� GDU� este DEVROXW� QHFHVDU �� vQ� VSHFLDO�SHQWUX�XQLW LOH�FX�DFWLYLWDWH�FRPSOH[ �
,QIRUPD LLOH� GLQ� ED]D� GH� GDWH� �FDUH� VH� DFWXDOL]HD] � vQ� PRPHQWXO�SURGXFHULL�XQHL�PRGLILF UL��SHUPLW�XWLOL]DWRUXOXL�VWUXFWXUDUHD�ORU�vQ�UDSRUW�GH�FHULQ H�� $VWIHO�� SHQWUX� D� XUP UL� HYROX LD� SURFHVXOXL� GH� FRQWUDFWDUH� D�necesarului de resurse, datele pot fi prezentate potrivit modelului din tabelul 8.3.
Tabelul 8.3 Contractat la începutul* Nr.
crt.
Denumirea materialelor principale
U/M Necesar de aprovizionat Tr. I Tr.II Tr.III Tr.IV
1. 2. 3. 4. 5.
A B C D E
to to to to to
2.000 130 40
120 50
1.500 35 40 30
-
2.000 125 40
130 40
2.000 125
40 130 40
2.000 125 60
150 40
6. Total to 2.340 1.605 2.230 2.335 2.375
�3H�WULPHVWUH�VH�SUH]LQW �FXPXODW�
5H]XOW �F �SH�WRWDO��OD�vQFHSXWXO�WULPHVWUXOXL�,�HUD�FRQWUDFWDW�����GLQ�QHFHVDUXO� DQXDO�� vQ� WULPHVWUXO� ,,� DMXQJH� OD� ����� IDSW� FH� DWHVW � 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.
ÌQ� FHHD�FH� SULYHúWH�DQDOL]D� UHDOL] ULL� SURJUDPXOXL� GH� DSURYL]LRQDUH��WUHEXLH�DYXWH�vQ�YHGHUH�GRX �DVSHFWH�LPSRUWDQWH�
� activitatea de aprovizionare nu treEXLH� FRQVLGHUDW � FD� VFRS� vQ�VLQH�� UHVSHFWLY�� QX� RULFH� QHUHDOL]DUH� VDX� GHS úLUH� D� SUHYHGHULORU�UHSUH]LQW �XQ�PLQXV�VDX�XQ�SOXV��FD�UH]XOWDW�
� DFWLYLWDWHD� GH� DSURYL]LRQDUH� HVWH� FRQGXV � GH� FRPSDUWLPHQWH�VSHFLDOL]DWH� úL� DFHVWHD� SRDUW � U VSXQGHUHD� UHDOL] ULL� RELectivelor stabilite.
&DUDFWHUL]DUHD� VLWXD LHL� JHQHUDOH� D� UHDOL] ULL� SURJUDPXOXL� GH�DSURYL]LRQDUH�SRDWH� IL� HIHFWXDW � VXE�DVSHFW�QXPHULF��SH�ED]D�SR]L LLORU�GLQ�SODQXO�GH�DSURYL]LRQDUH��HYLGHQW��QX�WRDWH�DX�DFHHDúL�LPSRUWDQ ���UHVSHFWLY�UDSRUWXO�GLQWUH�QXP UXO�GH�SR]L LL�OD�FDUH�V-DX�UHDOL]DW�SUHYHGHULOH�úL�WRWDOXO�SR]L LLORU��QRPHQFODWRUXO�GH�PDWHULDOH��
3H� vQWUHDJD� SHULRDG �� FRPSDUWLPHQWHOH� GH� VSHFLDOLWDWH� WUHEXLH� V �XUP UHDVF � GHUXODUHD� FRQWUDFWHORU� SH� IHOXUL� GH� PDWHULDOH� úL� IXUQL]RUL�� 'H�asemenea, este QHFHVDU �RUJDQL]DUHD�XQHL�HYLGHQ H�FDUH�vQ�RULFH�PRPHQW�V �SRDW �RIHUL�U VSXQVXUL�OD�vQWUHE UL�GH�JHQXO�
� care sunt materialele la care la data de ... nu s-au îndeplinit REOLJD LLOH�FRQWUDFWXDOH"
� care sunt furnizorii? � FH�FDQWLW L��YDORUL��GH�PDWHULDOH�VXQW restante? � FH�FDQWLW L�V-au livrat în plus? � FH�FDQWLW L��SH�IHOXUL�GH�PDWHULDOH��WUHEXLH�V �LQWUH�vQ�XUP WRDUHOH�
... zile? $VWIHO�GH�SUREOHPH�úL�DOWHOH�GH�DFHDVW �QDWXU �� IDF�RELHFWXO�DQDOL]HL�
RSHUDWLYH�� FDUH� R� UHDOL]HD] � UHVSRQVDELOLL� GLUHF L� DL� DFWLYLW LL� GH�aprovizionare.
)LQDOLWDWHD�DFWXOXL�GH�DSURYL]LRQDUH�vO�UHSUH]LQW �DVLJXUDUHD�QHFHVDUXOXL�SHQWUX� SURGXF LH�� GLQ� SXQFW� GH� YHGHUH� FDQWLWDWLY�� FDOLWDWLY� úL� OD� WHUPHQ�� 6XE�DVSHFW�PHWRGRORJLF��SHQWUX�PDWHULDOHOH�FDUH�VH�FRQVXP �FXUHQW�R�UHWURVSHFWLY �D�dHUXO ULL�DSURYL]LRQ ULL�SRDWH�IL�SUH]HQWDW �FD�vQ�WDEHOXO�����
Denumire material: A Tabelul 8.4
Asigurarea necesarului
Stoc Nr. crt.
,QWU UL U/M Data &DQWLW L zile FDQWLW L LQL LDO final
1. 2. 3. 4.
- I II III
kg. kg. kg. kg.
- 5
18 28
- 400 400 600
3 10 10 2
120 400 400 80
120 - - -
- - -
520 5. x 1.400 25 1.000 120 520
1RW : Necesar lunar 1.200 Kg; necesar zilnic 40 kg; perioada (luna, WULPHVWUXO�� SHQWUX� FDUH� VH� IDFH� DQDOL]D� VH� DOHJH� vQ� IXQF LH� GH� IUHFYHQ D�FRQVXPXOXL�úL�LQWHUYDOXO�PHGLX�vQWUH�GRX �DSURYL]LRQ UL� 'LQ�DFHVW�H[HPSOX�UH]XOW �IDSWXO�F �GHúL�FDQWLWDWHD�LQWUDW �GHS úHúWH�QHFHVDUXO�OXQDU�FX�SHVWH����������.J���DFHVWD�D�IRVW�DVLJXUDW�vQ�SURSRU LH�GH�numai 83% (1000/1200 ×�������FHHD�FH�D�FRQGXV�OD�FUHúWHUHD�VWRFXOXL�ILQDO�GH�SHVWH���RUL��2�DVHPHQHD�VLWXD LH�HVWH�HIHFWXO�QHULWPLFLW LL�DSURYL]LRQ ULL��respectiv a nereVSHFW ULL� GH� F WUH� IXUQL]RUL� D� WHUPHQHORU� GH� OLYUDUH�� 2U�� vQ�FRQGL LLOH�vQ�FDUH�DVWIHO�GH�IHQRPHQH�DX�R�H[WLQGHUH�vQ�PDL�PXOWH�SHULRDGH��IDFWRULL� GH� GHFL]LH� WUHEXLH� V � DF LRQH]H� SHQWUX� HOLPLQDUHD� FDX]HORU� FDUH� DX�SURGXV�GHUHJO UL� 8.3 Analiza stocurilor de materiale 3ULQ� QDWXUD� OXL�� RULFH� VWRF� GH�PDWHULDOH� UHSUH]LQW � R� LPRELOL]DUH� GH�YDORUL�� GH� FDSLWDO�� )XQF LLOH� SH� FDUH� OH� vQGHSOLQHVF� vQ� SURFHVXO� FLUFXOD LHL�FDSLWDOXOXL��GHWHUPLQ �SROLWLFD�SH�FDUH�R�DGRSW �ILUPD��vQ�JHVWLXQHD�VWRFXULORU�de materiale, vQ�FDUH�GLPHQVLXQHD�DFHVWRUD�SUH]LQW �R�LPSRUWDQ �GHRVHELW � Analiza stocurilor de materiale în cadrul dat al unei firme, sub aspect PHWRGRORJLF�YL]HD] �PDL�PXOWH�DVSHFWH��$VWIHO��R�SULP �SUREOHP �VH�UHIHU �OD� HYROX LD� VWRFXULORU� FRPSDUDWLY� FX� FLIUD� GH� DIDFHUL�� DúD� GXS � FXP� VH�SUH]LQW �vQ�WDEHOXO�����
Tabelul 8.5 Indici
Anii Cifra de afaceri
Stocuri de
materiale Cifra de afaceri
Stocuri CA.Ind
Stocuri.Ind
5RWD LD�
stocurilor
1 2 3 4 5
4.800 4.830 4.820 4.860 5.000
1.584 1.689 1.928 1.748 1.597
100 100,63 99,80
100,83 102,88
100 106,63 114,15 90,66 91,36
1 1,06 1,14 0,90 0,89
3,03 2,86 2,50 2,78 3,13
5H]XOW � F � vQ� DFHVW� LQWHUYDO� GH� WLPS�� VWRFXULOH� DX� DYXW� R� HYROX LH�GLIHULW ��$VWIHO��vQ�SULPLL�GRL�DQL��D�H[LVWDW�WHQGLQ D�GH�FUHúWHUH��UHGXFkQdu-se YLWH]D�ORU�GH�URWD LH��LDU�VSUH�VIkUúLWXO�LQWHUYDOXOXL��DVLVW P�OD�R�DFFHOHUDUH�D�URWD LHL��FHHD�FH�VH�FRQFUHWL]HD] � vQWU-R�GLPLQXDUH�D� LPRELOL] ULORU�� ÌQ�PRG�QRUPDO��vQ�FRQGL LL�GH�VWDELOLWDWH�HFRQRPLF ��VWRFXULOH�GH�PDWHULDOH�WUHEXLH�V �evolueze, îQ�SDUDOHO�FX�SURGXF LD��UHVSHFWLY�FX�FLIUD�GH�DIDFHUL��ÌQ�DFWLYLWDWHD�SUDFWLF � GH� DQDOL] � VH� UHFRPDQG � FD� SH� P VXUD� SRVLELOLW LORU� V � VH� IDF �FRPSDUD LL�úL�FX�VLWXD LD�ILUPHORU�FRQFXUHQWH� $O�GRLOHD�DVSHFW�vQ�DQDOL]D�VWRFXULORU�VH�UHIHU �OD�HYROX LD�ORU�ID �GH�XQ�QLYHO�FRQVLGHUDW� �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 -úL�VWDELOHDVF �OLPLWD�VWRFXULORU�úL�V �XUP UHDVF �UHVSectarea acesteia. 6LVWHPHOH� DFWXDOH� GH� HYLGHQ � SHUPLW� FD� vQ� RULFH� PRPHQW� V � ILH�LGHQWLILFDWH�PDWHULDOHOH�VDX�JUXSHOH�GH�PDWHULDOH�FDUH�SUH]LQW �DEDWHUL�ID �GH�OLPLWD� VWDELOLW �� 6H� UHFRPDQG � V � VH� RSHUH]H� FX� SULQFLSLXO� H[FHS LHL�� LDU�vQVFULHUHD�vQ�OLVW ��VDX�YL]XDOL]DUHD�SH�HFUDQXO�FDOFXODWRUXOXL��V �VH�IDF �GXS �XQ� FULWHULX� �vQ� RUGLQH� FUHVF WRDUH� VDX� GHVFUHVF WRDUH�� vQ� RUGLQHD� FRGXULORU�HWF����&X�WLWOX�GH�H[HPSOX��VH�SUH]LQW �XUP WRDUHD�PRGDOLWDWH�GH�VWUXFWXUDUH�D�LQIRUPD LHL�vQ�WDEHOXO�����
Tabelul 8.6 Abateri + Abateri -
Nr. crt.
Denumire material
U/M Cantitate mii lei %
Cantitate
mii lei %
1. 2. 3.
A B C
to m2 buc.
1.000 500
-
70.000 80.000
-
5 7,5
-
- -
100
- -
60.000
- -
20 Total x 130.000 15 x 80.000 12 Sold x 50.000 3 x - -
5H]XOW � F � vQ� PRPHQWXO� GDW�� vQ� XQLWDWH� H[LVW � VWRFXUL� SHVWH� FHOH�SUHY ]XWH�� vQ�YDORDUH�GH����PLOLRDQH� OHL��FHHD�FH� UHSUH]LQW ����GLQ� WRWDOXO�stocurilor. Într-R�DVHPHQHD�VLWXD LH�VH�LPSXQH�FHUFHWDUHD�ILHF UXL�FD]�vQ�SDUWH�úL�DGRSWDUHD�P VXULORU�QHFHVDUH� Al treilea DVSHFW�FDUH�VH�UHFRPDQG �vQ�DQDOL]D�VWRFXULORU�VH�UHIHU �OD�gradul de imobilizare, procedându-se la gruparea lor în stocuri normale, VWRFXUL�FX�PLúFDUH�OHQW ��VWRFXUL�I U �PLúFDUH�úL�VWRFXUL�GLVSRQLELOH� Încadrarea într-R� JUXS � VDX� DOWD� VH� IDFH� vQ� IXQF LH� GH� IUHFYHQ D�consumului, calculându-se durata de imobilizare a stocului (Di) în zile pe ED]D�UHOD LHL�
E
360SDi
⋅=
unde: S = stocul mediu anual; E �LHúLULOH�GLQ�PDJD]LH� ÌQ�UDSRUW�FX�DFHDVW �P ULPH�FDOFXODW �SHQWUX�SHUioadele anterioare, se VWDELOHúWH� FRQYH LRQDO�� LQWHUYDOXO� vQ� ]LOH�SHQWUX� ILHFDUH�JUXS ��'H�H[HPSOX��GDF �GXUDWD�PHGLH�GH�VWRFDUH�HVWH�GH����]LOH��PDWHULDOHOH�FDUH�DX�XQ�WLPS�GH�VWRFDUH�PDL�PLF�GHFkW�DFHDVW �GXUDW ��LQWU �vQ�JUXSD�VWRFXULORU�QRUPDOH��vQWUH�30 -� ��� ]LOH�� UHSUH]LQW � VWRFXULOH� FX� PLúFDUH� OHQW �� LDU� SHVWH� ��� ]LOH� I U �PLúFDUH��$VWIHO��GDF �OD�XQ�PDWHULDO�'L� ����]LOH��LDU�GH�OD�XOWLPD�PRGLILFDUH��LHúLUH��DX�WUHFXW����GH�]LOH��LQWU �vQ�JUXSH�VWRFXULOH�FX�PLúFDUH�OHQW � ÌQ� FHHD� FH� SULYHúWH� VWRFXULOH� GLVSRQLELOH�� DFHVWHD� VH� LGHQWLILF � GXS �DOWH�FULWHULL��UHVSHFWLY�SRVLELOLW LOH�GH�XWLOL]DUH�vQ�FDGUXO�ILUPHL� Actualizând permanent baza de date privind stocurile, la anumite LQWHUYDOH�SRW�IL�RE LQXWH�LQIRUPD LLOH�VWUXFWXUDWH�vQ�WDEHOXO�����
Tabelul 8.7 Valoarea stocurilor de materiale – mii lei -
Nr. crt.
Date de identificare normale
FX�PLúFDUH�
OHQW I U �
PLúFDUH disponibile
1 2 3 ... n
A B C ...
Total
30.000 - - ...
150.000
- 15.000
- ...
45.000
- -
10.000 ...
30.000
- -
10.000 ...
20.000 RH]XOW � F � GLQ� YDORDUHD� WRWDO � D� VWRFXULORU� GH� ����PLOLRDQH�� ������VXQW� FX�PLúFDUH� OHQW �� ���� I U �PLúFDUH�� LDU� DSURDSH���� VXQW�GLVSRQLELOH��
6LWXD LD� GDW � VH� FRPSDU � FX� SHULRDGHOH� DQWHULRDUH� SHQWUX� D� YHGHD�PRGLILF ULOH�LQWHUYHQLWH��DF LRQkQGX-se în consecin � 6WRFXULOH�WUHEXLH�V �DVLJXUH�FRQWLQXLWDWHD�SURFHVXOXL�GH�SURGXF LH��&D�XUPDUH��R�DOW �SUREOHP �vQ�DQDOL]D�DFHVWRUD�VH�UHIHU �OD�UH]HUYD�vQ�]LOH��5]��FDUH�VH�VWDELOHúWH�SH�ED]D�UHOD LHL�
cz
SRz 1= ,
unde: S1 = stocul efectiv la un moment dat; cz = consumul mediu zilnic. 'DF �VH�IRUPHD] �úL�VWRFXO�GH�VLJXUDQ ��UH]HUYD�vQ�]LOH�VH�GHWHUPLQ �astfel:
cz
)czt(SRz 1 ⋅−= ,
vQ�FDUH�W�UHSUH]LQW �HFKLYDOHQWXO�vQ�]LOH�D�VWRFXOXL�GH�VLJXUDQ � Pentru exemplificare se folosesc datele din tabelul 8.8.
Tabelul 8.8
Nr. crt.
Denumirea materialului
U/M
Stoc la
data de ...
Consum zilnic
Rezerva în zile
Intervalul ' (*)�+�,.-0/213�4 +�/#5*6 7#6 /2( +�6
Nr. de zile 408 ( 9 3:4 +�6 ; 3aprovizionare
1. 2. 3.
A B C
Kg. Kg. Kg.
4.000 240 400
100 24 80
40 10 5
35 20 40
30 8
15
5H]XOW � F � VLWXD LD� FHORU� WUHL� PDWHULDOH� HVWH� GLIHULW �� $VWIHO�� GDF �PDWHULDOHOH� $� úL� %� SRW� DVLJXUD� FRQWLQXLWDWHD� SURFHVXOXL� GH� SURGXF LH�� vQ�VFKLPE�SHQWUX�PDWHULDOXO�&�VH�LPSXQ�P VXUL�XUJHQWH�vQ�YHGHUHD�FRPSOHW ULL�stocului de materiale.
8.4 Anali]D� UHIOHFW ULL� XWLOL] ULL� UHVXUVHORU� PDWHULDOH� în principalii indicatori economico-financiari
În analiza folosirii resurselor materiale se pot folosi: Indicatori analitici: � FRQVXPXO�VSHFLILF��FV���UHVSHFWLY�FDQWLWDWHD�GH�PDWHULH�SULP �FRQVXPDW �
pentru RE LQHUHD�XQHL�XQLW L�GH�SURGXV�
� FRQVXPXO� SH� FDUDFWHULVWLF � IXQF LRQDO � D� SURGXVXOXL�� VSHFLILF� SHQWUX�anumite produse. De exemplu, consumul de cauciuc natural la 1000 km UXOD L�FX�R�DQYHORS �
� SRQGHUHD�XQXL�DQXPLW�PDWHULDO�vQ�JUHXWDWHD�QHW �D�SURGXVXOXL� � cRHILFLHQWXO� GH� IRORVLQ � VDX� UDQGDPHQW�� RIHU � SRVLELOLWDWHD� DSUHFLHULL�
modului în care sunt utilizate materialele sub raport fizic. Lista poate continua cu indicatorii specifici ai unor ramuri. Indicatori sintetici: ♦ gradul de valorificare a resurselor materiale:
consumat material de cantitatea
produsului valoarea;
♦ YDORDUHD�SURGXF LHL�OD���OHX�UHVXUVH�PDWHULDOH�
consumate ormaterialel valoarea
productiei valoarea;
consumate ormaterialel valoarea
adaugata valoarea;
♦ profitul brut din exploatare 1 leu resurse materiale:
consumate ormaterialel valoarea
iexploatari rezultatul;
8WLOL]DUHD�UHVXUVHORU�PDWHULDOH�VH�UHIOHFW �GLUHFW�úL�LQGLUHFW�vQ�QLYHOXO�vQWUHJXOXL�VLVWHP�GH�LQGLFDWRUL��$VWIHO��GDF �VH�IRORVHúWH�FRQVXPXO�VSHFLILF��PRGLILFDUHD�DFHVWXLD�LQIOXHQ HD]D�
♦ YROXPXO�SURGXF LHL�
0
1
1
1
cs
Ct
cs
Ct − ,
în care Ct1�UHSUH]LQW �FRQVXPXO�WRWDO�GLQWU-un material; ♦ valoarea prodXF LHL�
00
1
1
1 pcs
Ct
cs
Ct ⋅
− ,
în care p0�UHSUH]LQW �SUH XO�SURGXVXOXL� ♦ FRVWXO�SURGXVXOXL��LQIOXHQ D�GLUHFW ��
( ) 001 ’pcscs ⋅− , în care p’0�UHSUH]LQW �SUH XO�PDWHULDOXOXL�
♦ FRVWXO�SURGXVXOXL��LQIOXHQ D�LQGLUHFW ��
00 Cf
Iq
Cf − ,
în care Cf0�UHSUH]LQW �FRVWXO�IL[��LDU�
0
0
q
qqIq
+=
♦ profitul unitar:
001 p)cscs( ′−− ♦ UDWD�UHQWDELOLW LL�SURGXVXOXL�
00010
00100 r100p)cscs(c
p)cscs(cp−⋅
−+′−+−
3ULQ�FXPXODUH��SH�WRDWH�SURGXVHOH��VH�SRW�GHWHUPLQD�LQIOXHQ HOH�WRWDOH�la nivelul firmei. Gestiunea rHVXUVHORU�PDWHULDOH�FRQVWLWXLH�R�SUREOHP �IXQGDPHQWDO �D�PDQDJHPHQWXOXL� LQWHUQ� DO� vQWUHSULQGHULL�� SUHPLV � HVHQ LDO � D� SHUIRUPDQ HL�economico-financiare a acesteia.
$SOLFD LL�úL�vQWUHE UL 1.�6 �VH�DQDOL]H]H�HFRQRPLF�HYROX LD�VWRFXULORU�vQ�FRUHOD LH�FX�FLfra de afaceri pe baza datelor:
Indici Indicele stocuri
Anii
Stocuri de
materiale (mil lei)
Cifra de afaceri (mil lei) CA Stocuri Indicele CA
5RWD LD�
S
CA
stocurilor �URWD LL�
N – 4 8200 24400 N – 3 8750 26300 N – 2 9300 28700 N – 1 9000 32000
N 12000 37500 2.� &XP� VH� GHWHUPLQ � JUDGXO� GH� LPRELOL]DUH� D� VWRFXULORU� úi ce VHPQLILFD LH�HFRQRPLF �DUH?