Extras din notiță
ANALIZA PERF INTREPR PE BAZA RENTABILITATII
Analiza structurala a rez:
Rez net fctie de rez brut si impozit. Rez brut fctie de rez cur si rez extr. Rez cur fctie de rez expl si rez fin.
Prin met balantiera
unde da = a1-a0; db = b1-b0; dc = - (c1-c0)
Pe baza TSIG se det: marja comerciala, prod exer, VA, EBE
Marja com = Mc = D*C/1000 –fctie de D si C. C fctie de g si c. unde D – vol desf mf, C – cota medie de adios, g – struct desf mf, c – cota pe grupe de mf
Prod ex = prod vand+prod stocat+prod imobilizata
EBE = Vmon expl – CH mon expl; -infl de CAF
pondere Am = 100*ChAm/ABE
pondere proviz = 100*ChProvz expl/EBE
pondere Ch fin = 100*Ch fin/EBE
pondere dividende = 100*divid/EBE
RATE:
Rata marjei brute = 100*EBE/CA
Rata rent ec = 100*EBE/At
Rata rent Vexpl = 100*R expl/V expl
Rata V curente = 100*R cur/V cur
Analiza fact a prof operational
Pr = Sqp –Sqc = CA*pr/1 leuCA
= N* Of/N*CA/Qf*Pr/CA = N*W*B*Pr/CA
= T*Mf/T*Mf’/Mf*Qf/Mf’*CA/Qf*Pr/CA
Unde T = N*t
Ex
Mb = Mb1-Mb0
Pr = CA*pr/1 leu CA – functie de CA si rmb; CA este functie de Dq si Dp; rmb este functie de Ds, Dp, Dc
Ip = Sq1p1/Sq1p0; Ic = Sq1c1/Sq1c0;
Rmb = Mb/CA; rmb’ = 1 – Sq1c0/Sq1p0; rmb” = 1- Sq1c0/Sq1p1
DCA = (CA1 – CA0)*rmb0 unde DQ = (Sq1p0 – Sq0p0)*rmb0 si Dp = (Sq1p1 – Sq1p0)*rmb0
Drmb = CA1*(rmb1 – rmb0) unde: Ds = CA1 (rmb’ – rmb0); Dp = CA1 (rmb” – rmb’);
Dc = CA1(rmb1 – rmb”)
Analiza prof aferent CA
Pr = Sqp – Sqc functie de Dq, Ds, Dc Dp
Pr = Sqp*pr/1 leu CA = N*W*B*pr/1 leu CA = N*Mf/N*Mf’/Mf*CA/Mf’*Pr/CA
Ex
Pr = Sqp – Sqc
Preview document
Conținut arhivă zip
- Analiza Financiara.doc