Anal chelt. cu mat. la 1000 CAAnaliza cheltuielilor materiale la 1000 lei CA pentru firma

PerioadaAnul 2013Anul 2014Cifra de afaceri3.894.266.8802.526.342.168

Suma cheltuielilor materiale82.976.100120.315.150Volumul efectiv al produciei32.181.07640.297.608Cheltuieli cu materiale programate aferente volumului efectiv al produciei vndute58.802.63558.318.341Cheltuieli cu materiale recalculate n funcie de volumul efectiv al produciei vandute,consumuri specifice efective i preuri de aprovizionare programate8.218.40511.260.349

Cheltuieli cu materiale la 1.000lei CA342.182.14414.361.49

Modelul de analiz gPCm Cs P`

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3) = x 1000 - x 1000 =

3.1) = x 1000 - x 1000 =

3.2) = x 1000 - x 1000 =

Analiza chelt amortizareAnaliza cheltuielilor cu amortizarea la 1000 lei CA pentru firma SC.Romgaz.SA

INDICATORI201220132014 CA222.897.234242.491.029290.362.767 Mijloace fice-Mf54.456.78570.061.4651.3069 Valoare initiala-Vi40.456.78945.864.39438.722.177 Vmi234.789532.67125.718 Vme7.456.0988.473.93413.133.277 Cota medie de amortizare-c16%16%16% Wh404040 c-recalculata--16%

Mf2012 =40.456.789+234.789-7.456.098=267.789.691Mf2013=45.864.394+532.671-8.473.934=570.061.46Mf2014=38.722.177+25.718-13.133.277=51.3069 A2012 =54.456.78*16/100=8.7130848A2013=570.061*16/100=91.209.8336A2014=51.3069*16/100=8.209104

Ca20121000 =( A2012/CA2012 )*1000=39.09014Ca20131000=(A2013/CA2013)*1000=376.13694Ca20141000=(A2014/CA2014)*1000=28.27189Ca1000=-347.86505

T2012 =CA2012/Wh2012=5.57243085T2013=CA2013/Wh2013=7.25906918T2014=CA2014/Wh2014=6.06227572

Influentele:1. CACa1000=(A2013/CA2014)*1000-(A2013/CA2013)*1000=280.270491.1 TCa1000=(A2013/T2014*Wh2013)*1000-(A2013/T2013*Wh2013)*1000=-99221.1461.2 WhCa1000=(A2013/T2014*Wh2014)*1000-(A2013/T2014*Wh2013)*1000=02. ACa1000=(A2014/CA2014)*1000-(A2013/CA2013)*1000=-285.851832.1 MfCa1000=-285.85182.1.1 ViCa1000=-3.935612.1.2 VmiCa1000=-279.34882.1.3 VmeCa1000=2.56746

2.2 cCa1000=1.7669932.2.1 gCa1000=1.7669932.2.2 cr=1.766993

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