ANALIZA ACTIVITATII DE PRODUCTIE SI COMERCIALIZARE

7.1. Analiza corelatiilor de echilibru intre indicatori

CA = productia vanduta

Qf = productia marfa fabricata = valoarea bunurilor , semifabricatelor sau produselor finite destinate livrarii

= Qv +stocul de froduse finite care nu si-a gasit cumparatori

Qex = productia exercitiului= Qf + Q in curs de executie(N) + Qimobilizata

Qa = valoarea adaugata = Qex - Consumuri provenind de la terti(M)

Qan = valoarea adaugata neta = Qa - amortizari si provizioane

intreprindere.

7.2 Analiza raportului static intre indicatorii valorici

ANALIZA CIFREI DE AFACERI

Analiza dinamicii cifrei de afaceri

7.3.2. Analiza structurii cifrei de afaceri

G = n * S g²i - 1

n- 1

H = Sg²i

7.3.3. Analiza factoriala a cifrei de afaceri

MODEL 1:

CA = Ns * W * S Ns =numar mediu de salariati

W =G * fa * h W = productivitatea muncii

G = F/Ns S = gradul de satisfacere al cl 17117o146r ientului

fa = Fa/ F G = valoarea mijloacelor fixe(F) care revine pe salariat

h= Qf / Fa fa = compozitia tehnologica

S = CA/Qf Fa = mijloace fixe active(efectiv utilizate)

h= randamentul utilajelor

DCA 1= CAn-1 - CAn = 268471363 - 294805731 = - 26334368

1)D Ns  2.1) DG

CA=Ns * W * S 2) DW  2.2) Dfa

Dh

3)DS

DNs = Nsn*Wn-1*Sn-1 - Nsn-1*Wn-1*Sn-1

=(

DW = Nsn*Wn*Sn-1 - Nsn*Wn-1*Sn-1

= Nsn*(Wn - Wn-1)* Sn-1

2766*(104656 -70681)*1.27 =

2.1) DG =Nsn*Gn*fan-1*hn-1*Sn-1 - Nsn*Gn-1*fan-1*hn-1*Sn-1 

= Nsn*(Gn - Gn-1)* fan-1*hn-1*Sn-1

= 2766*(66364-54851)*0.85*1.516*1.27= 52114974

Dfa =Nsn*Gn*fan*hn-1*Sn-1 - Nsn*Gn*fan-1*hn-1*Sn-1

= Nsn*Gn *(fan - fan-1)* hn-1 * Sn-1

=2766*66364*(0.83-0.85)*1.516*1.27= -7093898

2.3) Stabilim influenta productiei fabricate la 1 leu mijloc fix active asupra CA:

Dh =Nsn*Gn*fan*hn*Sn-1 - Nsn*Gn*fan*hn-1*Sn-1 

= Nsn*Gn *fan * (hn - hn-1) * Sn-1

=2766*66364*0.83*(1.9 - 1.516)*1.27 = 74301532

DW = DG + Dfa + Dh

DS = Nsn*Wn*Sn - Nsn*Wn*Sn-1 =

= 2766*104656*(0.92 - 1.27) = -101317473

DCA= DNs + DW+DS= - 44343845 + 119322608-101317473 = - 26334368

MODEL 2 :

CA = q*p

DCA= CAn -CAn-1 = 294805731 - 268471363 =

Dq=qn*pn-1 - qn-1*pn-1 =CArec - CAn-1 =CAn / Ip - CAn-1 =

= 268471363 / 1.43 - 294805731 = - 107063519

Dp = qn*pn - qn*pn-1 = CAn- CA rec =80729151

D CA = D q + D p = - 107063519 +80729151 =

q = cantitatea de produse vandute

p = pretul de valorificare al unui produs

Reflectarea modificarii cifrei de afaceri in principalii indicatori de performanta ai firmei.

Asupra profitului

Profit(P)= CA * R

D CA = CAn Rn-1 - CAn-1 Rn-1 = (26847136-294805731)* 0.21=

= - 5530217 mii lei

R= rentabilitatea (profit la un leu vanzari) = P/ CA

Cifra de afaceri a determinat scaderea profitului cu 5530217 mii lei .

Asupra rentabilitatii economice 1.Activ total

2. CA

Rec = Profit (CA*R)*100/ Activ total

3. R

D CA = CAn * Rn-1 *100/ Activ total n - CAn-1* Rn-1*100 / Activ total n=

= ( CAn-CAn-1) * Rn-1 *100/ Activ total n

= - 26334368* 0.21*100/268434907= -2.06 lei

Asupra rentabilitatii financiare

Rf = Profit / Capitaluri

D CA = CAn * Rn-1 *100/ Kn - CAn-1* Rn-1*100 / Kn

=( CAn-CAn-1) * Rn-1 / Kn

= - 26334368 *0.21 * 100 / 234350886 = - 2.35lei

Asupra duratei de rotatie a activelor circulante

D = Acirc / CA * 360

D CA = Acirc n-1 / CAn * 360 - Acirc n-1/ CAn-1 * 360

= Acirc n-1 *360/(1/CA n - 1/CA n-1)

= 7.02

5 . Asupra duratei de rotatie a stocurilor

D = S/ CA * 360

D CA = Sn-1 / CAn * 360 - Sn-1/ CAn-1 * 360

= S n-1 *360/(1/CAn - 1/CAn-1)

=25935047*360*0.00000000033 =3.08

. Asupra duratei de incasare a creantelor

D = Creante/ CA * 360

D CA = Cn-1 / CAn * 360 - Cn-1/ CAn-1 * 360

= Cn-1 *360/(1/CAn - 1/CAn-1)

= 26992539* 360 * 0.0000000003=5.6

7. Asupra eficientei At(active totale

e = CA *100/ At

D CA = CAn*100/Atn-1 - CAn-1*100/Atn

= (CAn- CA n-1)*100/Atn

= - 26334368 *100/268434907= - 9.81

8. Asupra eficientei muncii

e = Profit / Ns 1. Ns Profit = CA* R

2.CA

3.R

D CA = CAn*Rn-1 /Nsn - CAn-1*Rn-1 /Nsn

= (CAn-CAn-1) Rn-1/Nsn

=

9. Asupra amortizarii

a = A*100/CA

D CA = An-1*100/CAn - An-1*100/CAn-1

= An-1*100(1/CAn - 1/CAn-1)

= 7077482*100*0.00000000033= 0.23 lei

10. Asupra cheltuielilor cu dobanzile

d = D*100/CA

D CA = Dn-1*100/CAn - Dn-1*100/CAn-1

= Dn-1*100(1/CAn - 1/CAn-1)

= 480457*100*0.00000000033= 0.15lei

Analiza factoriala a indicatorilor de eficienta calculati cu ajutorul CA

Randamentul activelor imobilizate

1.Ai

h=CA*100/Ai

2. CA

DAi CAn-1*100 /Ai n - CAn-1*100 /Ai n-1 =

= CAn-1 *100 (1/Ain - 1/Ain-1)

= -21.22 lei

DCA CAn*100 /Ai n - CAn-1*100 /Ai n=

= (CAn - CAn-1)*100/Ain=

= - 26334368 * 100 * 1/196280639 = -13.35lei

Dh = CAn*100/Ain - CAn-1*100/Ain-1 =

= 136.77 - 171.38 =

Dh DCA + DAi = -21.22 - 13.35 =

Durata de rotatie a stocurilor

1.) CA

D = S*360/ CA 2.) S

D CA = Sn-1 360 / CAn - Sn-1*360 / CAn-1

= S n-1 *360/(1/CAn - 1/CAn-1)

=25935047*360*0.00000000033 = 3.08 zile

D S = Sn*360 / CAn - Sn-1*360 / CAn

= (Sn -Sn-1) * 360 / CAn =

= 4916409 * 360 / 268471363 = 6 .59 zile

D D = DDn - DDn-1 = Sn*360/ CAn - Sn-1*360/ CAn-1=

= 9.69 zile

D D = D CA + D S = 3.08 +6.59 =

Productivitatea

Ns = numarul de salariati

gi = Nsi *100/ Ns = ponderea unei categorii de salariati in totalul acestora

wi =CAi *100 /Ns = productivitatea muncii unei categorii de salariati

w = gi*wi/100

Stabilim influenta ponderii salariatilor din fiecare sector asupra productivitatii:

D gi = gin*win-1/100- gin-1*win-1/100 =

= (91*98105068+9*1147104)/100 - (92*98105068+8*1147104)/100 =

= (8927561188+10323936)/100 -(9025666256 + 9176832)=

= 89378851 - 90348431 =

Stabilim influenta productivitatii din fiecare sector asupra productivitatii totale:

Dwi = gin*win/100- gin*win-1/100 =

= (91*105655790+9*1194406)/100 - 89378851

= (9614676890 +10749654)- 89378851 =

= 96254265 - 89378851 =

Dw = D gi + Dwi =

Dw = wn - wn-1 = gin*win/100 - gin-1*win-1/100

= 96254265-90348431 =

. Analiza valorii adaugate

7.4.1 Analiza dinamicii ratelor de remunerare a valorii adaugate

In analiza VA trebuie urmarita si rata de integrare pe verticala :

7.4.2 .Analiza factoriala a valorii adaugate

Industrie: VA = T*Qex / T * VA / Qex T = fondul de timp

W = productivitatea medie orara

r = rata de integrare

1.1 Ns

1.T 1.2 H

VA = T*Qex / T * VA / Qex 2.W

3.r

DVA = VAn -VAn-1 = 110788944 - 136177836

DT = Tn *Wn-1*rn-1 - Tn-1 *Wn-1*rn-1 =(Tn- Tn-1) * Wn-1*rn-1=

= -791048 * 43.5* 0.479 =

DNs = Nsn*Hn-1 *Wn-1*rn-1 - Nsn-1*Hn-1 *Wn-1*rn-1

=(Nsn - Nsn-1) Hn-1* Wn-1*rn-1= -16814888

DH = Nsn*Hn *Wn-1*rn-1 - Nsn*Hn-1 *Wn-1*rn-1

= Nsn*(Hn - Hn-1) *Wn-1*rn-1

= 2766* 6*43.5*0.479 = 345803

DT = DNs + DH = -16814888 +345803 = -

2 DW = Tn *Wn*rn-1 - Tn *Wn-1*rn-1 =Tn *-(Wn-Wn-1) *rn-1

Dr = Tn *Wn*rn - Tn *Wn*rn-1= Tn*Wn*(rn - rn-1)

DVA= DT+DW+ Dr = - 16482671+ 47014692 - 5008811=

Comert: VA = T*CA / T * VA / CA T = fondul de timp

W = productivitatea medie orara

r = rata de integrare

1.1 Ns

1.T 1.2 H

VA = T*CA / T * VA / CA 2.W

3.r

DVA = VAn -VAn-1 = 110788944 - 136177836

DT = Tn *Wn-1*rn-1 - Tn-1 *Wn-1*rn-1 =(Tn- Tn-1) * Wn-1*rn-1=

= -791048 * 38.83* 0.537 =

DNs = Nsn*Hn-1 *Wn-1*rn-1 - Nsn-1*Hn-1 *Wn-1*rn-1

= (Nsn - Nsn-1) Hn-1* Wn-1*rn-1= -16827163

DH = Nsn*Hn *Wn-1*rn-1 - Nsn*Hn-1 *Wn-1*rn-1

= Nsn*(Hn - Hn-1) *Wn-1*rn-1

= 2766* 6*43.5*0.479 = 346054

DT = DNs + DH = -16827163 + 346054 = -

DW = Tn *Wn*rn-1 - Tn *Wn-1*rn-1 =Tn *-(Wn-Wn-1) *rn-1

Dr = Tn *Wn*rn - Tn *Wn*rn-1= Tn*Wn*(rn - rn-1)

DVA= DT+DW+ Dr = (- 16494703) + 49966607 - 7784704 =

7.4.3. Consecintele modificarii VA asupra principalelor categorii de indicatori

Asupra profitului

Profit(P)= VA * R

D VA = VA n Rn-1 - VA n-1 Rn-1 = (136177836 - 110788944)* 0.2531=

= 6425929

R = rentabilitatea (profit la un leu valoare adaugata) = P/ VA

2. Asupra rentabilitatii economice 1.Activ total

2. VA

Rec = Profit / Activ total = VA*R / Activ total 3. R

D VA = VA n * Rn-1 *100/ Activ total n - VA n-1* Rn-1*100 / Activ total n=

= ( VA n- VA n-1) * Rn-1 *100/ Activ total n

= 25388892* 0.2531*100/268434907= 2.41

3. Asupra eficientei At(active totale)

E = VA *100/ At

D VA = VA n*100/Atn - VA n-1*100/Atn

= (VA n- VA n-1)*100/Atn

= 25388892 *100/268434907 = 9.45 lei

4. Asupra eficientei muncii

E = Profit(VA *R)/Ns 1. Ns

2. VA

3.R

D VA = VA n*Rn-1 /Nsn - VA n-1*Rn-1 /Nsn

= (VA n- VA n-1) Rn-1/Nsn

= 25388892* 0.2531/2766= 2323 lei

5 . Aupra rentabilitatii capitalurilor

1. K

Rk = Profit(VA*R)*100/ K

2.VA

3.R

D VA = VA n*Rn-1 /Kn - VA n-1*Rn-1 /Kn

= (VA n- VA n-1) Rn-1*100/Kn

= 25388892*0.2531*100/234350886 = 2.74 lei

Analiza factoriala a indicatorilor de eficienta calculati cu ajutorul VA

Randamentul activelor imobilizate

1.Ai

h=VA*100/Ai

2. VA

DAi VAn-1*100 /Ai n - VAn-1*100 /Ai n-1 =

= VAn-1 *100 (1/Ain - 1/Ain-1)

= - 7.9 lei

D VA VAn*100 /Ai n - VAn-1*100 /Ai n=

= (VAn - VAn-1)*100/Ain=

= 253888892 * 100 * 1/196280639 = 12.92lei

Dh = VAn*100/Ain - VAn-1*100/Ain-1 =

= 69.4- 64.4 = 5 lei

Dh DAi D VA = -7,9 + 12,92 = 5.02lei

7.5.Analiza productiei fizice

7.5.1.Analiza gradului de indeplinire al productiei pe total si pe sortimente

q min*p n-1=productia anuala recalculata in limita programului de fabricatie

q n-1*p n-1 = productia anului precedent

q *p n-1 = productia recalculata in limita structurii programate a productiei

q min*p n = productia minima in limita productiei recalculate functie de structura programului

Ks = S q min*p n-1 / S q n-1*p n-1=

Ka = S q min*p n / S q *p n-1 = 283607624 / 293965125 =0.964

Consecintele modificarii volumului productiei fizice asupra principalelor categorii de indicatori economico-financiari

Asupra CA

1.qv

CA = Sqv*p  2.p

Dqv = Sqvn*pn-1 - Sqvn-1*pn-1 = Sqvn*pn/Ip3 -Sqvn-1*pn-1

= CA n/Ip - CA n-1 = 268471363/1.48 - 206157854

= 206157854 = - 8415642

Asupra ratei cheltuielilor fixe

1.qv

R= CF *100/ CA 2.p

3.CF

Dqv = CF n-1*100/ Sqvn*pn-1 - CFn-1*100 / Sqvn-1*pn-1

= 61418109*100/187742211 - 61418109*100/206157854 =

= 32.71 - 29.79 = 2.92lei

.Asupra cheltuielilor cu amortizarea

1.qv

R= A *100/ CA 2.p

3.A

Dqv = An-1*100/ Sqvn*pn-1 - An-1*100 / Sqvn-1*pn-1

=3.7 - 8.4 = 4.7 lei

Asupra ratei cheltuielilor cu dobanzile

1.qv

R= D*100 / CA 2.p

3.D

Dqv = Dn-1*100/ Sqvn*pn-1 - Dn-1*100 / Sqvn-1*pn-1

= 0.25 - 0.27 =- 0.02 lei

Asupra profitului

P = CA - costul CA = Sqv*p - Sqv*c =Sqv*p( 1 - Sqv*c / Sqv*p)

= Sqv*p*P/CA  1.qv

2.p

3. P/CA

( 1 - Sqv*c / Sqv*p) = profit la un leu vanzare = P/CA

Dqv = Sqvn*pn-1* Pn-1/CAn-1 - Sqvn-1*pn-1* Pn-1/CAn-1 =

= Pn-1/CAn-1* CAn / Ipn-1 - Pn-1/CAn-1 *CA n-1 =

= Pn-1/CAn-1(CAn / Ipn-1 - CAn-1 )

44605614 / 206157854 (187742211 - 206157854) =0.21 * (- 18415643)

= - 3867285

Asupra eficientei muncii

1.Ns 2.1.q

E = P / Ns 2.P 2.2.p

2.3.P/CA

Dqv = (Sqvn*pn-1* Pn-1/CAn-1 - Sqvn-1*pn-1* Pn-1/CAn-1 ) / Nsn

= - 3867285 / 2766 = - 1398

7.5.3 Consecintele modificarii structurii productiei fizice asupra principalilor indicatori economico-financiari

Asupra ratei cheltuielilor totale

1.g

R=( Sqv*c)*100 / Sqv*p 2.p

3.c

Dg = ( Sqvn*cn-1)*100 / (Sqv n*pn-1) - ( Sqvn-1*c n-1)*100 /( Sqv n-1*pn-10

Sqvn*cn-1 = CHn / Ip

Sqv n*pn-1 =CAn/ Ip

Dg = CHn/ CAn - CHn-1/ CAn-1 =234571687 /268471363 - 170605859/206157854

2 .Asupra profitului

1. qv 3.1 g

P = Sqv*p* P/CA 2.p

3.P/CA 3.2 c

3.2p

Dg = Sqvn*pn(1 - ( Sqvn*cn-1) / (Sqvn*pn-1)) -

- Sqvn*pn(1- ( Sqvn-1*cn-1) / (Sqvn-1*pn-1)) =

CA n(1 - CHn / CAn) - CAn (1-CHn -1/ CAn-1) =

= 268471363 * 0,13 - 268471363*0.18 = - 13423568

Asupra eficientei muncii

1.Ns

E= Profit / Ns

2.P (cu dezvoltarea precedenta)

Dg = CA n(1-CHn / CAn) - CAn (1-CHn -1/ CAn-1) = - 13423568

Ns n 2766

= - 4.85 lei

Asupra rentabilitatii comerciale

Rc = P *100/ CA = (CA- Costul CA ) * 100 / CA

= (Sqv*p - Sqv*c)*100 / Sqv*p = 1.g

=( 1 - Sqv*c /Sqv*p ) *100 2.c

3.p

Dg = ( 1 - Sqvn*cn-1 /Sqvn*pn-1) *100 - ( 1 - Sqvn-1*cn-1 /Sqvn-1*pn-1 ) *100

= (1 - CH n / CA n)*100 - (1- CH n-1 / CA n-1) *100=

= 13 - 18 = - 5 lei

5. Asupra rentabilitatii consumurilor

Rc = P *100 / Costul CA = (Sqv*p - Sqv*c)*100 / Sqv*c =

= (Sqv*p /Sqv*c - 1) *100 - (Sqv*p /Sqv*c - 1) *100

= 1.g

2.c

3.p

Dg = Sqvn*pn-1 /Sqvn*cn-1 - 1) *100 - (Sqvn-1*pn-1 /Sqvn-1*cn-1 - 1) *100

= (CAn / CH n - 1)*100 - (CAn-1 / CH n-1 - 1)*100

= (268471363/234571687 -1)*100 - (206157854 /170605859 - 1)*100

= ( 1.14.-1)*100 - (1.2 - 1 ) * 100 = 14 - 20 = - 6 lei

7.5.4 Analiza factoriala a productiei fizice

1. Ns

Qex = Ns* Nz * Wz

2. Nz

3. Wz

DQex = Qexn - Qexn-1 = 293965125 - 231046832 = 62918293 lei

DNs = Nsn* Nzn-1 * Wzn-1 - Nsn-1* Nzn-1 * Wzn-1

= (Nsn - Nsn ) * Nzn-1 * Wzn-1 = (- 496) *226 * 313.4 = - 35131584 lei

DNz = Nsn* Nzn * Wzn-1 - Nsn* Nzn-1 * Wzn-1

= Nsn* (Nzn - Nzn )* Wzn-1 = 2766*4*313.4 = 3467457 lei

DWz = Nsn* Nzn * Wzn - Nsn* Nzn * Wzn-1

= Nsn* Nzn *(Wzn - Wzn-1) = 2766 * 230 * (462 - 313.4) = 94536348 lei

DQex = DNs + DNz + DWz = 62872221 lei

Analiza factoriala a indicatorilor de eficienta calculati cu ajutorul Qex

Randamentul activelor imobilizate

1.Ai

h=Qex *100/Ai

2. Qex

DAi Qex n-1*100 /Ai n - Qex n-1*100 /Ai n-1 =

= Qex n-1 *100 (1/Ain - 1/Ain-1)

= 231046832*100*(0.00000000509 - 0.00000000581)= -16.6 lei

D Qex Qex n*100 /Ai n - Qex n-1*100 /Ai n=

= (Qex n - Qex n-1)*100/Ain=

= 62918293 * 100 * 1/196280639 = 32.025 lei

Dh = Qex n*100/Ain - Qex n-1*100/Ain-1 =

= 149.988 - 134.238 = 15.17 lei

Dh DQex + DAi = -16.6 lei - 32.025 lei = 15.42 lei

2.Durata de rotatie a stocurilor prin Qex

1.) Qex

D = S*360/ Qex 2.) S

D Qex = Sn-1 360 / Qex n - Sn-1*360 / Qex n-1

= S n-1 *360/(1/ Qex n - 1/ Qex n-1)

=25935047*360*(-0.00000000093 )= - 8.68 zile

D S = Sn*360 / Qex n - Sn-1*360 / Qex n

= (Sn -Sn-1) * 360 / Qex n =

= 4916409 * 360 / 294672745 = 6 zile

D D = DDn - DDn-1 = Sn*360/ Qex n - Sn-1*360/ Qex n-1=

= -2.7 zile

D D = D CA + D S = - 8.68 - 2.68 zile