Dinamica Indicat Ec
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DINAMICA INDICAT EC.FINANCIARI var abs Dy=yn-yo , Dy=yn-yn-1 var relat % Iy=yn/yox100 , Iy=yn/yn-1x100 % Ry=Ry-100 CA=cantit vanduta-pret R= a(buc)xb(%)xc(lei/buc) DeltaR=R1-R0 DR=R1-R0=a1b1c1=a0b0c0 1.Da(R)=a1b0c0-a0b0c0=(a1-a0)xb0xc0 2.Db(R)=a1b1c0-a1b0c0=a1x(b1-b0)xc0 3.Dc(R)=a1b1c1-a1b1co=a1xb1x(c1-c0) Da(R)+Db(R)+Dc(R)=DR ANALIZA ACTIV DE PRODUCTIE SI COMERCIALIZARE 1.Qe=Ci+VA (ci-consum intermediary,VA-val adaugata) 2.Qe=Qf+Qnet+Qi (Qe-productiv exercitiului,Qnet-prod in curs de executie,Qi-produse realiz in productie proprie) 3.Qf=Qv+deltaQs ( q f-prod obt destinate livrarii,Qv-productia vanduta,delta Qs-variatia prod stocate) Analiza rapoartelor dinamice 1.IQe>IVA=>CI creste IQe<IVA=>CI scade 2.IQe>Qf=>Qnet creste IQe<IQf=>Qnet scade 3.IQf>IQv=>deltaQs creste IQf<IQv=>deltaQs scade ANALIZA CIFREI DE AFACERI 1.Cota de piata abs Cabs=CA(creste)/SUMA DE CAi x100 2.Cota de piata rel Crel=CA(creste)/CAi x100 INDICATIRII DE STRUCTIRA 1. gi=Cai/CA x100(i-categ de produse, Cai-CA realiz de productie) 2. HERFINPHAL H=gi2 ANALIZA FACTORIALA A CA CA<->qv,pv CA=SUMAqvixpvi DeltaCA=CA1-CA0:1.DELTAqv(CA)=sumaqv1pv0-sumaqv0pv0=CArec- CA0 2.DELTApv(CA)=sumaqv1pv1-sumaqv1pv0=CA1- CArec Deltaqv(CA)+deltapv(CA)+DELTA CA CArec=sumaqv1 1.Iqv=sumaqv1pv0/sumaqv0pv0=CArec/CA0=CArec=IqvxCA0 2.Ipv=sumaqv1pv1/sumaqv1pv0=CA1/CArec=CArec=CA1/Ipv *doar pt prod omogena CA=Qvxpv(mediu),pv mediu=suma gixpvi/100 gi=qvi/Qvx100 Pv(mediu)-product medie de vz ` Qv-totalit cantit vandute CA<->RES UMANE CA=CA \>Ns(mediu),Qf Ns-nr mediu de sal CA=NsxQf/NsxCA/Qf , Qf/Ns->Wa la putere(Qf),Wa(Qf)-prod calc dupa Qf CA/Qf->GRV GRV-grad de valorif a prod DELTA CA=CA1-CA0 1.DELTA Ns(CA)=(Ns1-Ns0)xWa(Qf)xGRV 2.DELTA Wa(Qf)(CA)=Ns1x(Wa1-Wa0)x GRV 3.DELTA GRV(CA)=Ns1xWa1(Qf)x(GRV1-GRV0) 1+2+3=DELTA CA CA->POTENTIAL TEHNIC CA=CA \>CA=NsxQf/NsxCA/Qf \>CA=NsxMf(mediu)/Ns x Mf’(mediu)/Mf(mediu)x Qf/Mf’(mediu)x CA/Qf DELTA CA=CA1-CA0 1.DELTANs(mediu)(CA)=(Ns1-Ns0)xWa0(Qf)x GRV0 2.DELTA Wa(mediu)(CA)=Ns1x(Wa1-Wa0)x GRV0 2.1 DELTA IT(CA)=Ns1x(IT1-IT0)x CMF0 x RMFP0 x GRV0 2.2 DELTA CMF(CA)=Ns1x IT1x (CMF1-CMF0)x RMFP0x GRV0 2.3 DELTA RMFP0(CA)=Ns1x IT1x CMF1x (RMFP1-RMFP0)x GRV0 3.DELTA GRV(CA)=Ns1x Wa(Qf)x (GRV1-GRV0) 2.1+1.2+2.3=2 1+2+3=DELTA CA ANALIZA VALORII ADAUGATE Analiza fact a val adaugate VA->Qe VA=VA->Qe->VA=QexVA/Qe->Va(mediu) Va(mediu)=suma gixVai/100 Qe =T x Qe/T Met sintetica:productie:VA=Qe-CI productie+comert:VA=(Qe+Mc)-CI MC=venit vaz mf-cost mf vandute Rata capacity de autofinantare R CAF=CAF/VAx100 Analiza factoriala a VA DELTA VA=VA1-VA0 1.DELTA Qe(VA)=(Qe1-Qe0)x Va0(mediu)din care: 1.1 delta T(VA)=(T1-T0)xWh0(mediu)x Va0(mdiu) 1.2 delta Wh(VA)=T1x (Wh1(mediu)-Wh0(mediu)xVa0) 2. delta Va(mediu)(VA)=Qe1x(Va1((mediu)-Va0(mediu)din care: 2.1 delta gi(VA)=Qe1x(suma gi1xvi0/100-suma gi0xvi0/100)= =Qe1x(Va rec-Va0(mediu)) 2.2 deltaVai(VA)=Qe1x(suma gi1xvai1/100-suma gi1xv ai0/100)= =Qe1x(Va1(mediu)-Va0(mediu)) 1.1+1.2=1 2.1+2.2=2 1+2=delta VA VA->RESURSA UMANA VA=VA \>Ns,Qe(idemCA,inlocuim Qf cu Qe si GRV cu Va0(med)) VA->POTENTIAL TEHNIC(idemCA,inlocuim Qf cu Qe si GRV cu Va0(med))
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Transcript of Dinamica Indicat Ec
DINAMICA INDICAT EC.FINANCIARIvar abs Dy=yn-yo , Dy=yn-yn-1var relat % Iy=yn/yox100 , Iy=yn/yn-1x100% Ry=Ry-100CA=cantit vanduta-pretR= a(buc)xb(%)xc(lei/buc)DeltaR=R1-R0DR=R1-R0=a1b1c1=a0b0c01.Da(R)=a1b0c0-a0b0c0=(a1-a0)xb0xc02.Db(R)=a1b1c0-a1b0c0=a1x(b1-b0)xc03.Dc(R)=a1b1c1-a1b1co=a1xb1x(c1-c0)Da(R)+Db(R)+Dc(R)=DR
ANALIZA ACTIV DE PRODUCTIE SI COMERCIALIZARE1.Qe=Ci+VA (ci-consum intermediary,VA-val adaugata)2.Qe=Qf+Qnet+Qi (Qe-productiv exercitiului,Qnet-prod in curs de executie,Qi-produse realiz in productie proprie)3.Qf=Qv+deltaQs (qf-prod obt destinate livrarii,Qv-productia vanduta,delta Qs-variatia prod stocate)Analiza rapoartelor dinamice1.IQe>IVA=>CI cresteIQeCI scade2.IQe>Qf=>Qnet cresteIQeQnet scade3.IQf>IQv=>deltaQs cresteIQfdeltaQs scade ANALIZA CIFREI DE AFACERI1.Cota de piata abs Cabs=CA(creste)/SUMA DE CAi x1002.Cota de piata rel Crel=CA(creste)/CAi x100 INDICATIRII DE STRUCTIRA1. gi=Cai/CA x100(i-categ de produse, Cai-CA realiz de productie)2. HERFINPHAL H=gi2
ANALIZA FACTORIALA A CA CAqv,pv CA=SUMAqvixpviDeltaCA=CA1-CA0:1.DELTAqv(CA)=sumaqv1pv0-sumaqv0pv0=CArec-CA0 2.DELTApv(CA)=sumaqv1pv1-sumaqv1pv0=CA1-CArec Deltaqv(CA)+deltapv(CA)+DELTA CA CArec=sumaqv11.Iqv=sumaqv1pv0/sumaqv0pv0=CArec/CA0=CArec=IqvxCA02.Ipv=sumaqv1pv1/sumaqv1pv0=CA1/CArec=CArec=CA1/Ipv*doar pt prod omogenaCA=Qvxpv(mediu),pv mediu=suma gixpvi/100 gi=qvi/Qvx100Pv(mediu)-product medie de vz ` Qv-totalit cantit vandute
CARES UMANE CA=CA \>Ns(mediu),Qf Ns-nr mediu de salCA=NsxQf/NsxCA/Qf , Qf/Ns->Wa la putere(Qf),Wa(Qf)-prod calc dupa Qf CA/Qf->GRV GRV-grad de valorif a prod
DELTA CA=CA1-CA01.DELTA Ns(CA)=(Ns1-Ns0)xWa(Qf)xGRV2.DELTA Wa(Qf)(CA)=Ns1x(Wa1-Wa0)x GRV3.DELTA GRV(CA)=Ns1xWa1(Qf)x(GRV1-GRV0)1+2+3=DELTA CA
CA->POTENTIAL TEHNIC CA=CA \>CA=NsxQf/NsxCA/Qf \>CA=NsxMf(mediu)/Ns x Mf(mediu)/Mf(mediu)x Qf/Mf(mediu)x CA/QfDELTA CA=CA1-CA01.DELTANs(mediu)(CA)=(Ns1-Ns0)xWa0(Qf)x GRV02.DELTA Wa(mediu)(CA)=Ns1x(Wa1-Wa0)x GRV02.1 DELTA IT(CA)=Ns1x(IT1-IT0)x CMF0 x RMFP0 x GRV02.2 DELTA CMF(CA)=Ns1x IT1x (CMF1-CMF0)x RMFP0x GRV02.3 DELTA RMFP0(CA)=Ns1x IT1x CMF1x (RMFP1-RMFP0)x GRV03.DELTA GRV(CA)=Ns1x Wa(Qf)x (GRV1-GRV0)2.1+1.2+2.3=2 1+2+3=DELTA CA
ANALIZA VALORII ADAUGATEAnaliza fact a val adaugate VA->Qe VA=VA->Qe->VA=QexVA/Qe->Va(mediu)Va(mediu)=suma gixVai/100 Qe =T x Qe/TMet sintetica:productie:VA=Qe-CI productie+comert:VA=(Qe+Mc)-CI MC=venit vaz mf-cost mf vanduteRata capacity de autofinantare R CAF=CAF/VAx100Analiza factoriala a VADELTA VA=VA1-VA01.DELTA Qe(VA)=(Qe1-Qe0)x Va0(mediu)din care:1.1 delta T(VA)=(T1-T0)xWh0(mediu)x Va0(mdiu)1.2 delta Wh(VA)=T1x (Wh1(mediu)-Wh0(mediu)xVa0)2. delta Va(mediu)(VA)=Qe1x(Va1((mediu)-Va0(mediu)din care:2.1 delta gi(VA)=Qe1x(suma gi1xvi0/100-suma gi0xvi0/100)= =Qe1x(Va rec-Va0(mediu))2.2 deltaVai(VA)=Qe1x(suma gi1xvai1/100-suma gi1xv ai0/100)= =Qe1x(Va1(mediu)-Va0(mediu))1.1+1.2=1 2.1+2.2=2 1+2=delta VA
VA->RESURSA UMANA VA=VA \>Ns,Qe(idemCA,inlocuim Qf cu Qe si GRV cu Va0(med))VA->POTENTIAL TEHNIC(idemCA,inlocuim Qf cu Qe si GRV cu Va0(med))
