Managementul Afacerilor
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I. CHELUIELI VARIABILE UNITARE la tractoarele si masinile agricole dintr-o ferma Supraf = 60 ha Nr. crt. Nume Tip Ani Amort. Capac um Prag Grad de Chelt repar. pt ferma CA func anuala lucru- N amort folosire FactorK € n € N/n €/an €/u.m. % exp 0,35 - 0, €/u.m. €/u.m. 1 Tractor L-445 Tractor 45-5 15,000 12 1,250 10,000 ore 833 1375 1.65 735 88% 0.96 1.58 4.64 2 Tractor U-650 Tractor60-70 30,000 12 2,500 10,000 ore 833 2750 3.30 20 2% 0.27 0.89 6.18 3 Masina de fertilizat MA3.5 12,500 10 1,250 35,000 m3 3,500 350 0.10 63 2% 0.24 0.02 - 4 Disc Gd3.2+2GCR1. 24,500 8 3,063 6,000 ha 750 3600 4.80 127 17% 0.41 1.98 - 5 Plug PP4-30+GS1.2 4,150 14 296 1,000 ha 71 11 0.15 104 146% 1.21 0.19 - 6 Samanatoare SUP29 34,000 10 3,400 2,100 ha 210 2520 12.00 20 10% 0.31 3.70 - 7 Remorca cisterna RCU-8 3,500 10 350 20,000 t 2,000 350 0.18 17 1% 0.09 0.02 - 8 Remorca basculabila 5t (UM- t/km) 2RM-2 2,700 15 180 100,000 t/km 6,667 270 0.04 307 5% 0.21 0.01 - 9 Tractor incarcator hidraulic TIH-445 2,310 12 193 2,500 h 208 125 0.60 16 8% 0.28 0.17 10 Masina de erbicidat MET-1200 3,500 10 350 4,800 ha 480 240 0.50 32 7% 0.26 0.13 11 Masina de stropit pt protectia plantel MPSP3x300 9,000 10 900 7,200 ha 720 360 0.50 51 7% 0.27 0.13 12 Combina C12 89,000 10 8,900 3,000 ha 300 2550 8.50 52 17% 0.42 3.54 13 PRESA PPF 54,000 8 6,750 30,000 t 3,750 4000 1.07 18 0% 0.07 0.07 - 284,160 € 29,381 Suprafata fermei 60 hectare CULTURA 1 Grau neirigat CULTURA 2 Floarea soarelui nr Tractor (ore) Reparatii Carburanti Reparatii Carburanti crt Masini agricole (ha) €/ha €/ha €/ha €/ha 1 Tractor L-445 1 1470 4.64 53.84 85.02 249.82 2 Tractor U-650 36.75 40 227.12 1 0.89 6.18 3 MET,Masina de fertilizat 2 80 1 0.02 4 Disc cu grapa 2 80 2 3.95 5 Plug+ grapa 1 40 1 0.19 6 Samanatoare paioase 1 40 1 3.70 7 Remorca cisterna universala 0.6 24 0.3 0.00 8 Remorca basculabila 5t (UM- t/km) 14.73 589 36.125 0.31 9 Tractor incarcator hidraulic 0.672 27 1.324 0.22 10 Masina de erbicidat 1 40 1 0.13 Chelt cu repar la folosire 100% Prod./an total ferma Carb. +lubre f Valoare (ha, t, t/km) (ha, t, t/km) II. Cheltuieli variabile cu mecanizarea propie pentru 1 ha Cant. lucrata/ha Cant. lucrata/h a
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Transcript of Managementul Afacerilor
CheltI. CHELUIELI VARIABILE UNITARE la tractoarele si masinile agricole dintr-o fermaSupraf =60haNr. crt.NumeTipAniAmort.CapacumPragChelt cu repar la folosire 100%Prod./an total fermaGrad deChelt repar. pt fermaCarb.+lubrefCAfuncanualalucru- NamortfolosireFactorKValoaren(ha, t, t/km)N/n/an/u.m.(ha, t, t/km)%exp 0,35 - 0,5/u.m./u.m.1Tractor L-445Tractor 45-50 CP15,000121,25010,000ore83313751.6573588%0.961.584.642Tractor U-650Tractor60-70 CP30,000122,50010,000ore83327503.30202%0.270.896.183Masina de fertilizatMA3.512,500101,25035,000m33,5003500.10632%0.240.02-4DiscGd3.2+2GCR1.724,50083,0636,000ha75036004.8012717%0.411.98-5PlugPP4-30+GS1.24,150142961,000ha71110.15104146%1.210.19-6SamanatoareSUP2934,000103,4002,100ha210252012.002010%0.313.70-7Remorca cisternaRCU-83,5001035020,000t2,0003500.18171%0.090.02-8Remorca basculabila 5t (UM- t/km)2RM-22,70015180100,000t/km6,6672700.043075%0.210.01-9Tractor incarcator hidraulicTIH-4452,310121932,500h2081250.60168%0.280.1710Masina de erbicidatMET-12003,500103504,800ha4802400.50327%0.260.1311Masina de stropit pt protectia plantelorMPSP3x3009,000109007,200ha7203600.50517%0.270.1312CombinaC1289,000108,9003,000ha30025508.505217%0.423.5413PRESAPPF54,00086,75030,000t3,75040001.07180%0.070.07-284,16029,381II. Cheltuieli variabile cu mecanizarea propie pentru 1 haSuprafata fermei60hectareCULTURA 1Grau neirigatCULTURA 2Floarea soareluinrTractor (ore)Cant. lucrata/haReparatiiCarburantiCant. lucrata/haReparatiiCarburanticrtMasini agricole (ha)/ha/ha/ha/ha1Tractor L-445114704.6453.8485.02249.822Tractor U-65036.7540227.1210.896.183MET,Masina de fertilizat28010.024Disc cu grapa28023.955Plug+ grapa14010.196Samanatoare paioase14013.707Remorca cisterna universala0.6240.30.008Remorca basculabila 5t (UM- t/km)14.7358936.1250.319Tractor incarcator hidraulic0.672271.3240.2210Masina de erbicidat14010.1311Masina de stropit pt protectia plantelor1.66400.0012Combina2.61041.24.2513PRESA0.93600.00TOTAL2634.08231.7698.69256.002865.84354.69TERTITERTIAPV100TOTAL TERTI0TOTAL TERTI100III.Indicatori pentru capitalul investit in mijloace mecaniceSuprafata fermei60hectareValoarea capitalului investit in mijl mec pe 1 ha =4736/haValoarea medie a capitalului investit in mijl mec pe 1 ha =2368/haDurata medie de imobilizare a capitalului =11.67aniAmortizare anuala tractoare si masini agricole =29,381Durata de imobilizare capital fix12 ani10 ani15 aniValoare capitalului investit in miloace fixe (CA)15,0001,700270030,0001,5002,5003,5001,1003,500Total - 47,50011,3002,700Structura capital fix f de durata imob.77.2%18.4%4.4%% anual de amortizare8.33%10.00%6.67%% mediu anual de amortizare8.57%Durata medie de imobilizare capital fix11.67ani
Factor de corectie:Masini cu grad redus de uzura=> Exponent = 0,5
Masini cu grad mare de uzura=> Exponent = 0,35
Sheet3Centralizator volume de lucru la nivel de fermSuprafata FERMA =60haCultura 1Grau neirigatCultura 2floarea soareluiSupraf cultura (X1) =20haSupraf cultura (X2) =40haCentralizare volum LUCRARI MECANICEGrau neirigatCentralizare volum LUCRARI MECANICEfloarea soareluiNr. crt.Tractor/masinaUMVol lucru pt 1 HaVol lucru pt 20 haNr. crt.Tractor/masinaUMVol lucru pt 1 HaVol lucru pt 40 ha1Tractor60-70 CPore36.757351Tractor60-70 CPore002Tractor45-50 CPore1202Tractor45-50 CPore003MA3.5ha2403MA3.5ha0.571234Gd3.2+2GCR1.7ha2404Gd3.2+2GCR1.7ha2.177875PP4-30+GS1.2ha1205PP4-30+GS1.2ha2.105846SUP29ha1206SUP29ha007RCU-8t0.6127RCU-8mii l0.134582RM-2to/km14.7329582RM-2to/km0.321139TIH-445to0.672139TIH-445to0.062210MET-1200ha12010MET-1200ha0.30812.3211MPSP3x300ha1.63211MPSP3x300ha0.48519.412C12t2.65212C12t0013PPFt0.91813PPFt0014141515Centralizare forta de muncaGrau neirigatCentralizare forta de muncafloarea soareluinr. crt.SpecificareZO/haore/1 haore/X hanr. crt.SpecificareNumar ZO/haore/1 haore/X ha1Ore-lucr manuale10.87286.9761739.521Ore-lucr manuale3.66529.32586.42Ore-mecanizator-10.63212.62Ore-mecanizator-9.178183.56TOTAL ORE97.6061952.12TOTAL ORE38.498769.96Centralizare volum LUCRARI MECANICE in FERMACentralizare forta de munca in FERMANr. crt.Tractor/masinaUMVol lucru pt X1+ X2 hanr. crt.Specificareore om pt X1+ X2 ha1Tractor60-70 CPore7351Grau neirigat1952.122Tractor45-50 CPore202Porumb neirigat769.963MA3.5ha633TOTAL ORE FERMA2722.084Gd3.2+2GCR1.7ha1275PP4-30+GS1.2ha1046SUP29ha207RCU-8t1782RM-2to/km3079TIH-445to1610MET-1200ha3211MPSP3x300ha5112C12t5213PPFt181415
Datele se iau din Fisa tehnologica a culturiiDatele se iau din Fisa tehnologica a cultur
Sheet7Calcul cheltuieli cu fora de muncO ferma agricola are suprafata de60hectare.Un hectar de cultura necesita4ore de lucru. (pentru lucrari manuale si mecanice)In ferma lucreaza3membri ai familiei, restul lucrarilor se fac cu forta de munca straina (angajati).Fiecare persoana lucreaza2000ore/anCheltuiala pentru o ora de lucru este:ZILIERI (8 ore /zi)MUNCA PROPRIE (ca angajat)pentru forta de munca proprie8.00lei/oralei/zi65Sal echiv800leipentru forta de munca straina10.00lei/oramasa, alte15% chelt sal60%TOTAL80Total1280leiSa se calculeze:1.Cheltuielile cu forta de munca in ferma si pentru un hectarLEI/ORA10.00zile/luna21.232.Cheltuieli medii pe or cu fora de munc - lei/ or de lucruore/luna170LEI/ORA7.54REZOLVARE:1.Necesar total ore munca =220oreNecesar total muncitori:0.11muncitoridin care muncitori straini =-2.89muncitoriMunca familiei =6,000ore(ore/an * nr. membri ai familiei)Munca straina =-5,780ore(ore/an *nr. muncitori strini)Cheltuieli cu forta munca proprie =48,000(ore/an *lei /ora munc proprie)Cheltuieli cu forta munca straina =-57,801(ore/an * lei/ora munc strin)Cheltuieli totale ferma =-9,801leiCheltuieli pe hectar =-163lei/ha2.Ponderea fortei de munca:proprie =2,729%ore munca proprie / munca totalstraina =-2,629%ore munca straina / munca totalCheltuieli medii pe or =-44.57lei/ora!!! Pentru verificarea calculului:-9,801leicheltuieli medii /ora * nr total ore munca
