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Facultatea de Economie i Administrarea Afacerilor Universitatea Al.I.

Cuza, Iai

MANAGEMENTUL TRANZACIILOR DE COMER EXTERIOR

Dorneanu Marina-Loredana Saftian Mihaela Stratulat Alexandra Toma Emilia-Andreea MKT23

~Iai, 2009~

CUPRINS

REZUMAT (EXECUTIVE SUMMARY).......................................................................................5 1.DESCRIEREA S.C. PARTENOPE FRUTTA S.R.L. ..............................................................7 2.PIAA...........................................................................................................................................7 3.MOTIVAIA ALEGERII PRUNELOR USCATE......................................................................9 4.PARTENERI POTENIALI.......................................................................................................10 Compania va realiza operaiunea de export direct, adresndu-se unei piee formate din firme ce au ca obiect de activitate industria de patiserie, cofetrie. Astfel, am luat n considerare un numr de 5 companii, dintre care menionm: Pasticceria Muzzi SRL, Bauli SpA, Balconi Docinaria SpA, Biscottifico Farinella, Dal Colle SpA...............................................................10 Pasticceria Muzzi Srl de la nfiinare, aceast patiserie acumuleaz peste 200 de ani de existen......................................................................................................................................10 Bauli SpA produce i comercializeaz preparate de patiserie, biscuii i prjituri uscate, att pentru consumul zilnic, ct i specialiti pentru srbtori. Dispune de depozite centrale pentru fiecare centru de producie, 27 de distribuitori i un depozit pentru produsele festive, respectiv un depozit aferent produselor de consum regular. Cifra de afaceri a companiei s-a ridicat n 2007 la valoarea de 280 milioane de euro. Coeficientul de brand awareness este de 97%,conform Abacus. Pricipalele exporturi se ndreapt n UE ctre Germania i Regatul Unit. ....................................................................................................................................................10 BISCOTTIFICO FARINELLA domeniul de activitate se refer la producia de biscuii, prjituri, bomboane etc. A aprut n anul 1983, preparnd produse gastronomice specifice regiunii Puglia. Comercializeaz produsele prin reeaua proprie de distribuie direct ctre supermarket-uri, hypermarket-uri, angrositi. ..........................................................................10 4.1Exprimarea n volum i valoare a situaiei de export pentru prunele uscate.........................12 4.2 Oferta....................................................................................................................................14 5.DERULAREA TRANZACIEI..................................................................................................17 5.1.Livrarea/transferul/achiziia sau cumprarea.......................................................................17 5.2 Logistica...............................................................................................................................17 5.2.1. Transport.......................................................................................................................18 5.2.2Asigurarea mrfurilor.....................................................................................................18 5.2.3.Vmuirea.......................................................................................................................19 5.2.4Distribuia pn la destinaie..........................................................................................20 5.3.Documenatarea.....................................................................................................................20 6.CONTRACTAREA.....................................................................................................................22 3

7.ANALIZA FINANCIAR A COMPANIEI...............................................................................31

REZUMAT (EXECUTIVE SUMMARY)

Societate modern i dinamic, S.C. PARTENOPE FRUTTA S.R.L., al crei domeniu de activitate este reprezentat de prelucrarea fructelor cu ajutorul noilor tehnologii, dorete s i lrgeasc sfera de interes, prin internaionalizarea activitii desfurate, pe pieele europene. Astfel, obiectivul strategic al companiei este reprezentat de ncheierea unui contract de vnzare cumprare cu un partener potenial, n urma analizei prealabile a pieei, respectiv trimiterea unei oferte ctre viitorul partener. Compania va recurge la realizarea unei activiti de export direct, B2B, ndreptat ctre piaa Italiei, mai detaliat ctre companiile care folosesc produsele n procesul de fabricare al dulciurilor. Astfel piaa va fi reprezentat de ctre companiile care activeaz n industria de cofetrie-patiserie. Italia a fost selecionat deoarece reprezint un importator de prune uscate la nivel european,dar i pentru c industria de patiserie are o tradiie bogat n spate. Din gama diversificat de produse, compania a ales s exporte prunele uscate deoarece prezint la nivelul regiunii, un grad sporit de dezvoltare, ceea ce va reprezenta un beneficiu n activitatea de aprovizionare cu materii prime. Alegerea partenerului de afaceri a avut la baz o solid cercetare de pia. S-a aplicat metoda utilitii globale, analizndu-se la fiecare potenial client experiena (exprimat n perioada de cnd activeaz pe pia), recunoaterea brandului companiei pe pia, dar i cifra de afaceri. Acest demers a fost finalizat prin selecionarea companiei Bauli SpA, din Verona, care s devin viitorul partener de afaceri. Ctre acest client compania a trimis o ofert prin care a prezentat avantajele prunelor uscate, dar i importana lor n ciclul de aprovizionare al clientului. n urma acceptrii ofertei, compania a ncheiat un contract de vnzare-cumprare, n care s-a specificat clauza de transport CIP (compania a pltit att transportatorul, ct i asigurarea mrfurilor pn la locul destinat, Verona, Italia), cantitatea contractat a fost de 12 tone prune uscate, distribuite n patru trane. Modalitatea de transport aleas a fost transportul rutier CMR tir-, pentru care s-au ntocmit documente specifice, scrisoarea de trsur, respectiv contractul pentru ncredinarea mrfurilor companiei transportatoare, Dacoda.

Valoarea asigurrii a reprezentat un procent de 5% din preul mrfurilor (Ch asigurare=5%*Pmarf=5%*24000=1200euro), iar valoarea transportului a reprezentat 10% din valoarea mrfurilor. Desfurarea tranzaciei s-a realizat cu succes. S-a obinut un profit de 4.158 euro. Firma are ca obiective viitoare, apelarea la colaboratori i din alte ri ale Uniunii Europene .

1.DESCRIEREA S.C. PARTENOPE FRUTTA S.R.L.


Partenope Frutta este o societate modern i dinamic nfiinat n 1995, nscris la Registrul Comerului sub numrul J10/161/2004, avnd cod fiscal 11613000, fiind situat n oraul Rmnicu Srat, Str. LT. Sava Rosescu, judeul Buzu. Partenope Frutta este capabil s satisfac orice cerere, oferind produse de o nalt calitate, distribuindu-le n toat lumea (America, Europa, Asia, Australia i Africa de Sud, etc.). Domeniul de activitate al companiei vizeaz prelucrarea unei game variate de fructe cu ajutorul unor tehnologii i aparate de provenien american. Dintre acestea se numr: Ciree cu codia i fr smburi, pentru companiile de maraschino; Ciree galbene, pentru industria dulciurilor; Ciree albe, de toate dimensiunile; Ciree pentru cocktail-uri de fructe, ntregi i jumti; Fructe cuburi (felii i cuburi de portocale i lmi confiate, ); Fructe uscate (prune, miez de nuc).

Procesul de producie este facilitat prin utilizarea tehnologiei avansate (de exemplu, etapa de ndeprtare a codielor i a smburilor), reuind s adauge valoare produsului comercializat. Sistemele moderne garanteaz conformitatea produselor cu normele internaionale i pstreaz intacte caracteristicile i calitatea lor. Dup prelucrare, produsul obinut este predat companiilor care produc cocktailuri de fructe, maraschino i ciree glasate. Produsele sunt destinate laboratoarelor de cofetrii i patiserii, fabricilor de ngheat, ciocolat, panificaie, baruri, restaurante, etc.

2.PIAA
Internaionalizarea America, Asia etc. Extinderea pe plan european se realizeaz n principal prin export direct ctre diferii retaileri, supermarket-uri, dar i ctre companii care activeaz n domeniul produselor de cofetrie-patiserie, bomboane, cereale-musli. Pentru ndeplinirea acestui obiectiv strategic, SC PARTENOPE FRUTTA SRL dorete s i impun produsele pe plan extern, prin abordarea pieei din Italia. Italia reprezint una dintre 7 activitii companiei S.C.PARTENOPE FRUTTAS.R.L. se manifest prin creterea exportului produselor proprii att n rile din Europa, ct i ctre

cele mai importante piee int pentru industria de patiserie i cereale. De asemena aceasta se afl pe pozitia a 3-a n topul importatorilor de prune uscate, cu o valoare de 7331 tone n anul 2006.

Fig. Nr. 1 Pozitia statelor importatoare de prune uscate n 2006 Atractivitatea ptrunderii pe pia italian depinde de o serie de factori economici importani. n condiiile unui exod al populaiei ctre ora i a scderii interesului pentru dezvoltarea agriculturii, n favoarea industriei, agricultura Italiei are n prezent un rol secundar n cadrul economiei (sub 3% din PIB), aceasta fiind nevoit s importe o mare parte din produsele agricole necesare consumului (cu exceptia legumelor i fructelor). Pricipalele culturi sunt cerealele (gru i porumb, n special), urmate de fructe, ntre care via de vie ocup un loc special (Italia este unul dintre principalii productori mondiali de vin), msline i citrice.1 Orientarea italienilor ctre produse naturale, diete echilibrate, precum i specificul fructelor uscate de a aparine unei categorii de alimente sntoase, cu un coninut caloric mult mai redus fa de materia prim, au reprezentat principalii factori n alegerea exportului ctre Italia. Exist dou segmente majore de pia pentru fructele uscate: industria alimentar de prelucrare i piaa de comercializare cu amnuntul. Industria de prelucrare a produselor alimentare reprezint incontestabil cel mai mare segment, cuprinznd circa 80% din importul global de fructe uscate. Prunele uscate vor fi ndreptate ctre segmentul de pia B2B ce cuprinde: Industria alimentar de prelucrare reprezint cel mai important segment constituit din consumatori precum firmele din industria de producere a cerealelor
1

http://roma.mae.ro/index.php?lang=ro&id=8025

pentru micul dejun (muesli), dar i companiile care realizeaz produse de cofetrie. Produsele companiei se ndreapt i spre piaa de comercializare cu amnuntul unde fructele uscate sunt comercializate drept gustari gata preparate (snak-uri). Italia dispune de numeroi retaileri importanti, gen supermarket-uri i hypermarket-uri, unde populaia realizeaz cel mai frecvent cumprturile. Competiia la nivel european este dominat de Frana, care este cel mai mare productor la nivelul Uniunii Europene, furniznd peste 50% din cantitatea necesar de prune. Principalul client al Franei este Algeria, urmat de Regatul Unit i Germania.

3.MOTIVAIA ALEGERII PRUNELOR USCATE


Fructele uscate fac parte din gama de produse S.C.PARTENOPE FRUTTAS.R.L, din care fac parte prunele uscate i miezul de nuc . Creterea vnzrilor pentru acest tip de produse la nivel local cu un procent de peste 30% n anul 2008, a constituit un impuls important al creterii, cu reale anse de intensificare a vnzrilor la nivel european, avnd n vedere cererea care se afl n continu expansiune. Coninutul caloric al prunelor uscate este de 4-11 ori mai mic dect cel al materiei prime. Fructele uscate pot fi consumate n diferite situaii, dup cum releva studiile realizate de companii specializate n cercetare: n timpul petrecut la calculator i/sau televizor, ca o gustare de impuls, ori n situaii de socializare cu prietenii, la o tacla, n familie. Fructele uscate, cea mai sanatoas surs de zahr dup fructele proaspete, - dup acestea situndu-se mierea i zaharul -, reprezint o soluie potrivit pentru o alimentaie sntoas, indiferent de sezonul n care sunt consumate. Din categoria fructelor uscate, compania dorete s se impun pe piaa Italiei prin exportul de prune uscate. Prunul reprezint specia pomicol cea mai raspndit n Romnia, motiv pentru care astzi ara noastr se numr printre cei mai mari productori de prune din Europa, implicit exportatori de fructe proaspete i deshidratate. Posibilitile pe plan local de producie a prunelor2 se ridic la valoarea medie de peste 500mii tone n anul 2006, realizat majoritar pe teren privat. Cea mai bun zon pentru cultivarea prunelor este reprezentat de Muntenia (132mii tone), urmat de Oltenia (108mii tone), iar poziia a 3-a este ocupat de ctre zona de vest (93mii tone).
2

Anuarul Statistic al Romaniei, 2007

Datorit restriciilor climatice care nu permit producia de prune pe tot parcursul anului, acestea sunt prezente pe pia proaspete n lunile iunie-octombrie, respectiv uscate n perioada noiembrie-mai.

4.PARTENERI POTENIALI
Compania va realiza operaiunea de export direct, adresndu-se unei piee formate din firme ce au ca obiect de activitate industria de patiserie, cofetrie. Astfel, am luat n considerare un numr de 5 companii, dintre care menionm: Pasticceria Muzzi SRL, Bauli SpA, Balconi Docinaria SpA, Biscottifico Farinella, Dal Colle SpA. Pasticceria Muzzi Srl de la nfiinare, aceast patiserie acumuleaz peste 200 de ani de existen. Date de contact: 06034 Foligno (PG) - 36, v. Roma, tel: 0742 340380, fax: 0742 340411, email: muzzi@pasticceriamuzzi.com Bauli SpA produce i comercializeaz preparate de patiserie, biscuii i prjituri uscate, att pentru consumul zilnic, ct i specialiti pentru srbtori. Dispune de depozite centrale pentru fiecare centru de producie, 27 de distribuitori i un depozit pentru produsele festive, respectiv un depozit aferent produselor de consum regular. Cifra de afaceri a companiei s-a ridicat n 2007 la valoarea de 280 milioane de euro. Coeficientul de brand awareness este de 97%,conform Abacus. Pricipalele exporturi se ndreapt n UE ctre Germania i Regatul Unit. Date de contact: Via Verdi 31, 37060 CASTEL D'AZZANO ITALIA, tel: +39 0458 288311 Fax:+39 0458 521 166 Balconi Dolcinaria SpA S-a nfiinat n Milano, n anul 1950, dezvoltndu-se la nivel european, dar i mondial. Date de contact: via XX Settembre, 5120014, Neviano, Milano, tel: +39 0331 406.411, fax: +39 0331 406.406, e-mail: balconi@balconidolcinaria.com BISCOTTIFICO FARINELLA domeniul de activitate se refer la producia de biscuii, prjituri, bomboane etc. A aprut n anul 1983, preparnd produse gastronomice specifice 10

regiunii Puglia. Comercializeaz produsele prin reeaua proprie de distribuie direct ctre supermarket-uri, hypermarket-uri, angrositi. Date de contact: 15, CTR. Michele Mummolo 70017 Putignano, Italia, tel: +39 0804 911 325, fax: +39 0804 911 710, email: biscofarinella@tiscali.it Dal Colle SpA S-a nfiinat n 1896, n Verona, avnd ca obiect de activitate, n prezent, producerea de torturi, deserturi, produse pentru srbtori, panettone, merendine, brioe etc. Date de contact: Via. Stra' 37030 Colognola ai Colli, Verona Italia, tel: +39 0456 134 511, fax: +39 0457 650 959.

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n urma aplicrii metodei utilitii globale, prin care am analizat la fiecare potenial client experiena (exprimat n perioada de cnd activeaz pe pia), recunoaterea brandului companiei pe pia, dar i cifra de afaceri, am selecionat compania Bauli SpA, din Verona, care s devin noul nostru partener de afaceri.

1.494 km 18 h Fig. Nr.2 Localizarea partenerului de afaceri Sursa: www.maps.google.com Tabel nr. 1 Distribuia vnzrilor pe piaa Italiei Denumire partener potenial Cota aferent vnzrilor Pasticceria Muzzi Srl 15% Bauli SpA 35% Balconi Dolcinaria SpA 25% BISCOTTIFIC O FARINELLA 15% Dal Colle SpA 10% 100% Total

4.1Exprimarea n volum i valoare a situaiei de export pentru prunele uscate Pe parcursul ultimilor trei ani, Romnia a produs 2.000-3.500 tone de fructe uscate pe an, n dependen de condiiile de cultivare a materiei prime. Nivelul exportului atinge de obicei cota de 70% din volumul de producere i depete considerabil importul de fructe uscate. Prunele uscate ocup ponderea cea mai ridicat n totalul fructelor uscate, cu un procent de 40%. 12

Din cele afirmate mai sus rezult o cantitate medie exportat de 2500 tone de fructe uscate, din care 1000 (2500*0,4) tone reprezint prunele uscate. Cota de pia a companiei de 15% va reprezenta pentru situaia analizat ponderea din valoarea total de prune uscate exportate din Romnia (15%*1000=150 tone), ctre piaa Italiei ndreptndu-se un procent de 20% din acesta, ceea ce nseamn 30 tone. Calcularea preului Valoarea cursului de schimb al monedei euro la care se vor calcula cheltuielile, respectiv preul unitar (kg) al prunelor uscate exportate, va fi de 1 EURO = 4.2924 Ron, n data de 23 martie 2009.3 Valoarea mrfurilor se va exprima n moneda euro, deci valoarea contractului ncheiat se ridic la suma de 27.270euro. PV final (kg)= Pmarf + Ch transport +Ch conexe+ Ch asigurare Pmarf= 2euro/kg prune uscate=2*12*1000=24000 euro Ch transport= 10%*Pmarfa=10%*24000=2400euro Ch conexe(manipulare)=5%*Ch transport=5%*2400=120euro Ch asigurare=5%*Pmarf=5%*24000=1200euro PV=24000+2400+120+1200=27.720 euro Pv unitar=27.720/12000=2,31 euro/kg Taxele vamale i T.V.A. nu se aplic la export.

Tabel nr. 2 Planificarea exporturilor ctre statele partenere Alte ara importatoare Cota (%) Volum (tone) Pre unitarEUR Cost unitar (Pre unitarprofit unitar) Cheltuieli
3

Italia

Bulgaria

Polonia

Ungaria

Regatul Unit 15 22,5 2,5

state membre UE 40 60 2,4

Total

20 30 2,31

10 15 2,1

5 7,5 2,35

10 15 2,05

100 150 -

1,9635 58.905

1,7535 26.302,5

2,0035 15.026,25

1,7035 25.552,5

2,1535 48.453,7

2,0535 123.210

297.450

http://www.cursbnr.ro/

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EUR Venituri totale EUR Cost unitar = 2,31 0,15*2,31 = 1,9635 EUR Profit unitar = 0,15*2,31 = 0,3465 EUR Profit brut = 12.000*0,3465 = 4.158 EUR Venituri = 297.450 + 4.158 = 301.608 EUR

5 301.608

Cifra de afaceri = 2,31*30.000+2,1*15.000+2,35*7.500+2,05*15.000+2,5*22.500+2,4*60.000= =69.300+31.500+17.625+30.750+56.250+144.000=317.956,5 EUR Cantitatea de 30 tone exportat n anul curent, ctre Italia, va fi distribuit ctre compania Bauli SpA, n proporie de de 40%, lund n considerare gradul cel mai ridicat de recunoatere al brandului de ctre consumatori.

Tabel nr. 3 Reprezentarea principalilor clieni italieni pentru prunele uscate Client Cota (%) Volum (tone) ValoareEUR Valoare total-EUR Bauli SpA 40 12 27.720 Pasticceria Muzzi Srl 10 3 6.930 Balconi Dolcinaria SpA 25 7,5 17.325 69.300 BISCOTTIFICO FARINELLA 15 4,5 10.395 Dal Colle SpA 10 3 6.930

4.2 Oferta

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SC Partenope Frutta SRL Lt.Sava Roescu 91 street, Rmnicu Srat, district of Buzu, Romania March 14th, 2009 Bauli SpA Verdi 31 Street, postal code 37060, region of Castel D'Azzano Italy.

Dear Sirs, We represent an important company of producing dried fruits. The presented raw materials are of a great diversity, including also dried plums, our new offer. The dried plums, proposed by us have many advantages, among which the following are the most important: our goods are packed in vacuum flasks that preserve the natural properties of the fresh fruits. The goods will be delivered in 7 days. All our products are attended by a warranty certificate. To avoid possible deterioration, the goods are packed in underpressure bags, of 10 kilos each. The forward of the merchandise will be done with trucks, every truck having a capacity of 3 tones. 15

We are interested in becoming your supplyer, knowing that our raw materials will help in your business activity. We enclose here with our catalogue, together with our price list. Kindly let us know which items would be of interest to you, so that we can give you the necessary details. You may be sure of immediate attention to your order, which we look forward to receiving. Your faithfully, Popescu George Sales Manager PS: The offer is valid until 31.04.2009 Bauli SpA

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5.DERULAREA TRANZACIEI
Derularea operaiunii de export din cadrul firmei poate fi descris succint n cadrul a trei etape dup cum urmeaz:
1. Livrarea/transferul/achiziia sau cumprarea.

2. Logistica (expediia, transportul, asigurarea, vmuirea, distribuirea la destinaia din contract).


3. Documentarea.

5.1.Livrarea/transferul/achiziia sau cumprarea Fiind o firm productoare de prune uscate, start-ul n derularea activitii de export l constituie amabalarea produselor. n indeplinirea obligaiei exportatorului de a livra marfa n bune condiii, n conformitate cu prevederile contractului ncheiat cu partenerul extern, reprezentat de ctre firma Bauli SpA, un rol important revine procesului de ambalare a mrfii, apreciat ca fiind o component esenial a livrrii, n condiiile n care prezervarea calitii mrfii pe timpul transportului depinde ntr-o mare msura de ambalaj. innd cont de modalitatea de transport aleas - transportul rutier prin camion de tip tir datorit avantajelor pe care le presupune, vom alege ambalarea prunelor n vid, n pungi de 10 kilograme. Am folosit acest mod de ambalare deoarece prunele uscate trebuie pstrate la temperaturi joase, i totodat pentru a fi uor manipulate la ncrcarea i descrcarea din mijlocul de transport. Datele tehnice pentru utilizarea acestui tip de transport: -cantitatea exportat anual ctre Italia este de 30 tone de prune uscate. -cantitatea exportat ctre Bauli SpA este de 12 tone de prune uscate. -capacitatea de transport a unui tir este de 3 tone , ceea ce inseamn c se vor efectua 4 expediii pentru ntreaga cantitate cerut. -expediiile vor avea loc n perioada noiembrie-mai, tocmai cnd prunele se gsesc n variant uscat. 5.2 Logistica

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5.2.1. Transport Firma care se va ocupa de transportul mrfii este reprezentat de ctre compania de transport intern i internaional, Dacoda. Aceasta este membr a Camerelor de Comer Bucureti, Timi, Cluj i a Uniunii Societilor de Expediii din Romnia, afiliat la FIATA organizaia mondial a expeditorilor. Din 2005 Dacoda beneficiaz de un sistem de management al calitii conform standardelor ISO 9001. Cele 3 puncte de lucru din Bucureti, Cluj i Timioara permit s fie alturi de clienii firmei n majoritatea regiunilor rii. Efectueaz i intermediaz transport de marf rutier att cu maini complete ct i n regim de grupaj. Dacoda realizeaz transporturi de marf n ar dar i n Europa, n cantitati mari sau reduse, chiar i mrfuri periculoase sau agabaritice. De asemenea, Dacoda ofer servicii conexe transporturilor i servicii de asigurri. Firma trimite tirul la sediul exportatorului de unde va prelua marfa, o va ncrca cu ajutorul unor palei speciali. 5.2.2Asigurarea mrfurilor Pentru ca toat activitatea s se desfoare n cele mai bune condiii, i pentru ca marfa s ajung la destinatar fr nici un risc de deterioare, att firma noastr ct i firma transportatoare vor elibera o serie de documente necesare n acest proces. Dintre documentele necesare operaiunii se identific scrisoarea de transport rutier, respectiv contractul pentru ncredinarea mrfurilor companiei transportatoare. Condiia specificat n contract este clauza CIP, conform creia compania noastr va plti ctre S.C. DACODA S.R.L. att transportul ct i asigurarea mrfurilor. Valoarea asigurrii va reprezenta un procent de 5% din preul mrfurilor (Ch asigurare=5%*Pmarf=5%*24000=1200euro). Asigurarea mrfurilor transportate pe rut internaional este necesar datorit riscurilor iminente care pot aprea n operaiunile de manevrare, depozitare, transbordare, ca i de cele care in de transportul propriu zis. n vederea realizrii unui parteneriat cu compania de transport internaional Dacoda, compania noastr va ncheia un contract de transport specific pentru expediia rutier a mrfurilor. Contractul de transport tip CMR se prezint sub forma scrisorii de trasur i se consider ncheiat atunci cnd marfa a fost ncrcat n camion, iar conductorul auto a semnat scrisoarea de trasur de preluare a mrfii. 18

Scrisoarea de trasur rutier de tip CMR constituie dovada material a condiiilor de ncheiere a contractului de transport n traficul rutier internaional de mrfuri, precum i dovada primirii mrfii de ctre transportator. Scrisoarea se completeaz n patru exemplare: rou (exemplarul pentru expeditorul mrfii, compania noastr); albastru (exemplarul pentru destinatar care nsoete marfa pe toat perioada transportului); verde (exemplarul pentru transportator); negru (exemplarul rezervat demersurilor administrative). Deoarece mrfurile sunt ncrcate ntr-un singur tir, dar n patru trane, se vor ntocmi scrisori de transport tip CMR pentru fiecare livrare executat.

5.2.3.Vmuirea Regimul vamal naional indic, pe de o parte, dac i unde vor fi pltite taxele vamale, iar pe de alt parte, dac i n ce condiii marfa va fi supus controlului vamal. La export, valoare n vam se nelege libera de taxe la punctul de ieire a mrfii de pe teritoriul vamal naional, incluznd, dac este cazul, cheltuielile de transport pn la frontier. n consecin TVA, respectiv taxele vamale pentru mrfurile livrate pe piaa internaional nu se aplic n cazul exportului. Declararea mrfurilor i prezentarea lor pentru vmuire se face de ctre compania exportatoare n numele companiei noastre prin depunerea unei declaraii vamale n detaliu, n forma scris, denumit declaraia VIES 390. Declaraia vamal n detaliu se depune la biroul vamal la care au fost prezentate mrfurile. Autoritatea vamal, dup efectuarea operaiunii de vmuire, acord liber de vam. Declaraia vamal constituie titlul executoriu pentru urmrirea i ncasarea datoriei vamale. Concomitent cu controlul vamal fizic al mrfurilor se asigur i controlul vamal al mijloacelor de transport rutiere cu care mrfurile sunt transportate. Acest control se efectueaz la unitile vamale sau la locul de ncrcare ori de la descrcare a mrfurilor. Acordarea liberului de vam n vederea acordrii liberului de vam, autoritatea vamal verific dac: a) felul mrfurilor constatate la controlul vamal corespunde cu cel nscris n declaraia vamal; b) cantitatea mrfurilor nscris n documentele de transport i n facturi corespunde cu cea din declaraia vamal;

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Liberul de vam se acorda n scris, dac sunt ndeplinite condiiile i dac sunt efectuate formalitile de vmuire i numai dup prezentarea documentelor legale care atest efectuarea plii datoriei vamale. Statutul vamal al mrfii este dat de trei elemente: valoarea n vam, poziia tarifar i originea mrfurilor.

5.2.4Distribuia pn la destinaie Mrfurile vor fi transportate prin compania Dacoda, conform contractului ncheiat, lund n considerare clauza CIP, care prevede transportul i predarea mrfurilor la locul convenit cu Bauli SpA, n Castel dAzzano, Italia.

5.3.Documenatarea urmtoarele: - Numele i adresa expeditorului. - Locul i data ntocmirii scrisorii de trasur. - Numele i adresa transportatorului. - Locul i data primirii mrfii pentru transport. - Locul prevzut pentru eliberarea mrfii. - Numele i adresa destinatarului mrfii. - Denumirea curent a mrfii. - Numrul coletelor. - Cantitatea exprimat n kg/alte uniti dup caz. - Instruciuni privind formalitile vamale. - Termenul n care trebuie executat transportul. - Lista documentelor anexate la scrisoarea de trasur. Pe baza scrisorii de transport se face determinarea cuantumului tarifului ce urmeaz a fi pltit de expeditor. Scrisoarea de trasur cuprinde urmtoarele indicaii: Scrisoarea de trsur

Elementele obligatorii pe care trebuie sa le cuprind scrisoarea de trsur sunt

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cheltuieli aferente transportului (pre de transport, cheltuieli accesorii, taxe vamale i instruciunile necesare pentru formalitile de vam; indicaia ca transportul este supus regimului stabilit prin prezenta Convenie (C.M.R.)

alte cheltuieli ce se vor face pn la eliberare);

i nici unei alte clauze contrarii. La rndul su, transportatorul este obligat, ca la primirea mrfii, s verifice: exactitatea meniunilor referitoare la numrul de colete; starea aparent a mrfii i a ambalajului ei.

Contractul de vnzare cumprare

Clauza INCOTERMS care se va aplica n contract va fi CIP (Carriage and Insurance Paid to...named place of destination) transport i asigurarea pltite ctre prin care compania noastr se va ocupa de angajarea unui transportator, Dacoda, plata facturii pentru transportul ITALIA. Preul final de vnzare pe unitatea aleas, specificat n contract va cuprinde n plus fa de preul propriu zis al mrfii, costul de transport i de asigurare. Acreditivul documentar este cea mai utilizat form de plat n tranzaciile internaionale. Aceasta se va realiza pe baza actului de proprietate care va fi transmis cumprtorului, denumit conosament. Prin acreditivul documentar, banca va plti n contul companiei noastre suma pe care o datoreaz, la valoarea monedei euro din data ncheierii contractului 23 martie 2009 ( EURO = 4.2924 Ron). i asigurarea mrfii la destinaia convenit, Via Verdi 31, Verona, 37060 CASTEL D'AZZANO

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6.CONTRACTAREA
Contract No 57/2009 Made this day of 23th March 2009, between the undersigned: residing at S.C. Partenope Frutta S.R.L, represented by Santorelli Michele, hereinafter reffered to as the Seller of the one hand and residing at Bauli SpA, hereinafter reffered to as the Buyer of the other hand, whereby it is agreed as follows: 1.Contracting Parties Seller: S.C. Partenope Frutta S.R.L , Sava Roescu Street, no.91, Rmnicu Srat town, postal code 125300, district of Buzu, Romania, telephone: +40 (238) 566000, fax: +40 (238) 564700, e-mail: office@cherriesking.ro. Buyer: Bauli SpA, Via Verdi 31, 37060 Castel D'Azzano, Italy, telephone: +39 0458 288311, fax:+39 0458 521 166, e-mail: consumatori@bauli.it. 1.1 Freedom of contract: This parties are free to enter into a contract and determine its content. Today entered into a contract on the following terms and conditions. The contract can only terminated in accordance with its terms or by agreement or as otherwise provided in this contact. Each party must act in accordance with good faith and fair dealing in international trade. 2.Object of the contract Description of goods: dried plums, from standardised category Agen. Country of origin: Romania 2.1. The seller undertakes to deliver and the Buyer will take over and pay according to the conditions of the present Contract the merchandise by the Romanian producer as per attached Appendix No.1, showing specifications, quantities, unit prices and delivery terms, which make an integral part of the present Contract. The total value of this Contract is 27.720 EUR. 1.2.The products will be supplied under the Partenope Frutta brand. 1.3. The object of this contract can be enlarged or restricted during its validity by mutual written consent of the parties. 1.4. This contract may be terminated: 22

- the either party at any time by 30 days notice in writing in the event of the persistent failure of the other to observe the terms of this Contract unless such failure arises from major force. - by mutual consent at any time In such an event the goods already manufactured and existing in stock at the manufacturing factories should be taken in charge by the Buyer in the conditions of the present Contract. 2. Quality 2.1. The merchandise, making object of the present Contract has to meet the standards of the Sellers country, as far as quality, assortments and sizes are concerned, unless otherwise provided in this Contract and the Seller is not held responsible for deterioration of the goods after the transfer of risk. 2.2. Concerning required quality: the merchandise, consisted of dried plums has to be kept away from unknown scent, abnormal humidity, or injurious to health. 3. Quantity 3.1. The quantities mentioned in the Appendix No.1 are to be understood boxes. The volume of the quantity is 12 tons of dried plums, delivered in four tranches. Each delivery shall consist of 3 tons of dried plums. 3.2. The goods shall be taken over as to quantity according to the packing lists and the CMR. 3.3. The Seller is held responsible for the quantity packed in each packing box as per packing list. 3.4. A margin of 5 per cent more or less on the quantity of any separate box is to be allowed to the Seller. 3.5. The Buyer shall pay for the quantity actually supplied (should this not exceed the limits of the above-mentioned margin). 3.6. Should the quantity supplied exceed the Contract quantity plus the allowed margin, the Buyer is entitled in accept the whole quantity supplied, paying the Contract price. 3.7. Should the Buyer not accept the excess quantity over the allowed margin, he is not allowed to reject this quantity shipped in excess, but shall deposit it on his warehouse, at Sellers risks and expense. 3.8. Should the quantity supplied be below the Contract quantity to an extent that is less than the allowed margin, the Buyer is not entitled to reject the goods, but is entitled to the corresponding 23

compensation, by means of subsequent delivery of the quantity found short (that is below the contract quantity minus the margin). 4. Packing and Marking 4.1. The Seller undertakes to pack the goods in adequate packing materials suitable to the means of transportation in order to ensure the quantitative and qualitative integrity of the goods to be delivered. 4.2. Marking shall be done in such a way as to resist weather conditions, shocks, handling, storing. 4.3. The dried plums will be packed in carton boxes, which shall have a weight of 50 kilograms, which represents the equivalent to 5 plastic bags packed items consisting in 10 kilograms per each one. 4.4. The content of each plastic bag should contain dried plums of the same origin, quality and category. 5. Delivery and transport As per ICC incoterm: CIP Place of delivery: Castel dAzzano, Italy. Date of delivery: 23 st march 2009 Dacoda Carrier 5.1. The Seller undertakes: - to deliver the goods in 7 days after the coming into force of this contract; - to supply documentation along with the goods, within the time limits; 5.2. The Seller is entitled to deliver the goods prior to the stipulated dates, with the Buyers previous written consent. 5.3. Advance delivery can only he made upon obtaining agreement from the Buyer 30 days before the actual delivery date. 5.4. The Seller should notify the Buyer about: - the readiness of the goods for shipment from Romania to Italy. - the weight and the volume of the goods; - the contract number, dispatch date, goods denomination, quantity, value and number of the road truck.

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5.5. Within 4 hours of shipment of the goods the Seller is to inform through telephone the Buyer to confirm the delivery has been made. 5.6. Goods are considered delivered on truck with the capacity of maximum 3 tons at the loading station. 5.7. The moment of transfer of the risks from the Seller to the Buyer is considered the moment when the goods have been delivered to the loading station, proved by duplicate of CMR issued by the Dacoda truck station. 5.8. The Seller keeps the right of full ownership on the goods sold under this contract until their value has been entirely collected. 5.9. The goods are considered to be delivered and accepted by the Buyer: - in respect to quantity: according to the number of cases and the weight, as shown on the CMR; - in respect to quality: according to the Certificate of Quality issued by the Seller. 5.10. If the Buyer wants to change the destination station, he shall notify this to the Seller at least 30 days before the respective shipment, giving the name of the decider destination station. 5.12. Simultaneously with the dispatch of the documentation, the Seller is obliged to send to the Buyer a letter containing a detailed list of the dispatched documentation, indicating the type of documents sent and the extract number of pages per each document. 6. Prices 6.1. The unit prices in this contract has been agreed taking into account the delivery terms stated in page 3 of this Contract. The price per kilogram of dried plums is 2,31 Eur. 6.2. The Contract price is understood CIP (INCOTERMS 2000), payable entirely in Euro, including packing, marking. 6.3. If after the conclusion of the Contract, there shall occur - beyond the Sellers control-any increase in the transport charges which were taken into account when calculating the unit prices, the Seller shall be entitled to request a new price negotiation with a view to adjusting it to the new conditions. 6.4. Should the parties fail to reach a written agreement regarding the price increase within 30 days from the date when the Seller requested the price readjustment, the Seller is entitled to cancel the Contract. 7. Terms of payment 25

7.1. Payment of the goods sold in this contract shall be effected in S.C. Partenope Frutta S.R.L, Romania account through banking transfer in a correspondent bank of the Romanian Commercial Bank, as agreed in this Contract. The account is: IBAN (EUR): RO76 BRDN 0351 5542 G634 XXXX; SWIFT CODE: BRDRO31BZE 7.2. Payment is to be effected at the rate of exchange of 1 EUR = 4.2924 RON by cash against cable advice of the Romanian Commercial Bank, stating that the Bank has received from the Seller the following documents: - invoice in 3 copies - CMR - Certificate of Quality - Insurance Policy 7.3. The payment shall be performed through the letter of credit. 8. Insurance 8.1. The insurance of the contractual goods is until delivery on the Sellers charge. 8.2. Seller is to insure the goods for his account against all sort of usual risks. 8.3. For war risks and all other special risks, the difference of premium is to be charged to the Buyers account. 8.4. The goods may be insured against war and other risks upon special request of the Buyer and on the Buyers account. 8.5. One party to the other will provide such insurance all available information necessary to enable to effect. 9. Reception of the goods 9.1. The quantities, stated by the Seller or its representatives in the CMR, which accompany and describe the goods on this Contract are considered to be on Sellers full responsibility. 9.2. The Buyer or its representatives should check at the goods arrival if the seals are in good conditions and if not, the Buyer should conclude a complaint report with the carrier. 9.3. The products accepted cannot be anymore claimed by the Buyer from shortages, except from the hidden faults which appeared within the time granted for claims. 9.4. Goods are considered taken over quantitatively on the strength of indications in the CMR. The number of documents stated in these documents shall be recognized by the Buyer as quantity received in good order, with no right for the Buyer in connection with shortage. 26

10. Claims can be filled by the buyer against the seller as follows: -quantitative claims; -qualitative claims; -qualitative deficies during the period of guarantee. 10.1. Claims shall be made up in written form and shall include all the necessary details: Contract number, denomination of the goods, quantity claimed, number and date of transport documents, substantiation of the claim and compensation demanded by the Buyer. 10.2. Claims are to be accompanied by the following certifying documents: deeds bearing out the claimed shortages or faults, imputable to the Romanian party, countersigned by the Sellers representative in the area or - in his default by a dully commissioned neutral control authority. 10.3. The Buyer making the claim is to warehouse the goods concerned and to pay for them. He is not entitled to reject the goods or to retain part of their value from the total value in compensation for damages. 10.4. Checking expenses shall be on the Buyers account. 10.5. The time allowed for lodging claims is of 30 days for quantity shortages, counted from the arrival of the truck at the destination station and of 60 days for hidden faults, counted in the same manner. 10.6. In case of substantial claims, the Seller may request inspection of the goods claimed and the examination of the claim within 15 days from its receipt. 10.7. With no more no less then 45 days from the receipt of claims and supporting deeds, the Seller shall notify the Buyer in writing as to his position regarding the grounding of the latters claims. 10.8. Claims which do not comply with the terms agreed shall be rejected as groundless or tardy as the case may be. 10.9. The Sellers acceptance of the claim will lead either to the remedying of the claimed faults, to the replacement of the goods under claim or to the payment of a compensation for damages. The choice of the manner of compensation is at the Buyers discretion. 10.10. Claims on one consignment under the Contract shall not entitle the Buyer to disregard his contractual liabilities in respect of the other consignments, as each consignament is considered to represent a separate sale. 11. Penalties 27

11.1. In the event of delay of the delivery over the delivery time stipulated in this Contract, due to reasons imputable to the Seller, the Seller shall pay to the Buyer a penalty calculated per value of the goods which have not been delivered in due time. 11.2. The penalty is calculated as follows: - for a 30 to 45 days delay, 0.03% per day of the delay; - for over 45 days delay, 0,08% per day of delay; The entire account of the penalty contact 5% for the value of non-delivered goods. The same penalty is to be paid by the Buyer if he fails to take over the goods within the time and on the terms provided for in the Contract. The penalty is calculated per Contract price. 11.3. Should the Seller fail to fulfill his Contract obligations by delaying prejudice caused. 12. Major Force A part is not liable for a failure to perform any of its obligations in so far as it prooves: -non-performance was due to an impediment beyond its control: earthquake, flood, fire etc. -when the impediment is only temporary, the excuse shall have effect for such period as is reasonable having regard to the effect of the impediment on tperformance of the contract; -the party who fails to perform must give notice to the other party of the impediment and its effects on its ability to perform. 12.1. Should a case of major force prevent or delay, completely or partially, the execution of the Contract by either of the parties, the affected party should be released from the liability to fulfill its obligations, but only to the extent and for period of the time the fulfillment of its obligations is prevented or delayed by the major force situation. Both parties shall make all reasonable efforts to reduce the delay caused by the major force as much as possible. 12.2. By major force are understood all the events or circumstances beyond the control of the party claiming major force, which are unforeseeable, or, if foreseeable , unavoidable, and which, occurring after the conclusion of the contract, prevent or delay, totally or partially, the fulfillment of the Contract obligations. 12.3. The party claiming major force shall notify the other party by telephone or by registered letter within 15 days of the date of commencement of events or circumstances deemed as major force, concurrently sending a confirming document issued by the Chamber of Commerce or by other similar, competent authority in its own country, to certify the reality and the accuracy of the 28 delivery by more than 3 over the contracts previsions, the Buyer is entitled to claim indemnities for the

facts, dates and circumstances contained in the abovementioned notification. The same procedure and terms of notification and confirmation are applicable regarding the cessation of the major force. 12.4. If the notification and confirmation of the commencement and cessation of the major force are not dispatched within the time provided for the Contract, the guilty party is held responsible for the damages caused by the other party by this oversight. 12.5. On receipt of the above-mentioned notification and configuration, both parties shall get in touch at once and decide within 15 days on the action or step to be taken on behalf parties in order to limit or overcome the aftermath of the major force. 12.6. The occurrence of the major force shall not, however, exonerate the Buyer of his obligation to make due payment for the deliveries made prior to major force. 12.7. For any delay or non-fulfillment of the Contract obligations by one party due to major force, the other party shall not be entitled to clam penalties, interests or damages which would otherwise have been payable. 12.8. Should the delay due to major force exceed 4 months, either party shall be entitled to cancel the Contract or that part of the Contract which has not been carried out, by written notice addressed to the other party, without any other formality, in this case, unless otherwise agreed upon, the arbitration commission decide upon the terms of the Contract termination 13. Arbitration 13.1. The parties have concluded this Contract in good faith and in the spirit of equity being understood that the fulfillment of the obligation assumed by either party depends on the fulfillment of the obligation incumbent on the other party and in that spirit they shall endeavor to settle all the disputes likely to arise out of or in connection with this contract. 13.2. Any dispute which may arise between the parties to the Contract resulting from the interpretation or fulfillment of the Contract or in connection with it, which cannot be settled by the parties by amicable agreement shall be submitted to the Arbitration Commission of the Chamber of commerce, Geneva, for settlement, in keeping with the rules of Organization of this Commission. 13.3. The arbitrators shall take into consideration any dispute or difference arising between the parties and their award shall set forth the reason for their decision and shall also fix the arbitration costs for both parties.

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13.4. The arbitrators shall endeavor to give their award within 2 months since their appointment in the Arbitration Commission. 13.5. The arbitration award shall be final and binding upon both parties. The parties to the contract undertake to conform and to comply with the award of the Arbitration Commission unconditionally and without delay. 14.Sellers obligations -The seller must deliver the goods, hand over any documents relating to them and transfer the property of good, as required by the contract. -The seller is liable in accordance with the contract for any lack in conformity which exists at the time when the risk passes to the buyer, even thought the lack of conformity becomes apparent only after that time. 15. Buyers obligations: The buyer must the price for the goods and take delivery of them as required by the contract and this convention. If the goods do not conform with the contract, the buyer may require the seller to remedy the lack of conformity by repair. 16. Termination of the Contract 16.1. Should the Seller not execute the Contract obligations in due time, by delaying the delivery of the goods for a period of more than 4 months as against the Contract terms, the Buyer is entitled to cancel the Contract and to owe indemnities. The Seller shall not pay compensation for indirect prejudices. 17. Miscellaneous 17.1. Neither party is entitled to transfer their rights and obligations to the present Contract to third parties without a written consent there to of the party. 17.2. Any modification or addition to this Contract will be done in writing only and by mutual consent of the parties. 17.3. The present Contract has been made in 4 copies in the English language, 2 for each party, each of them having the same value. 18. Taking effect16.1. The undersigned have decided that the present contract is valid from the day of its signing. Made on 23th of March 2009 For and on behalf of the Seller: Sales Manager For and on behalf of the Buyer: Chief Executive Officer 30

7.ANALIZA FINANCIAR A COMPANIEI


Analiza financiar este integrat n activitatea de conducere a ntreprinderii i ofer cele mai bune soluii pentru fundamentarea deciziilor financiare. Calitatea deciziilor financiare adoptate va exercita un impact direct asupra gestiunii financiare care reprezint ansamblul aciunilor de administrare a resurselor bneti ale ntreprinderii. Analiza financiar este axat pe fluxurile financiare care se formeaz la nivelul unei ntreprinderi, pe modul de gestionare i plasare a capitalurilor. Ea urmrete s evidenieze modalitile realizrii echilibrului financiar (pe termen scurt i pe termen lung) i rentabilitii activitii ntreprinderii. 1EUR=4.2924 RON Capital social subscris i vrsat Cheltuieli totale Venituri totale Cifra de afaceri Rezultatul brut al 615 297.450 301.608 317.956,5

4.158 exerciiului-Profit Rezultatul net 3.492,72 Impozit pe profit 665,28 Tabel nr.4 - Cont de profit i pierdere simplificat 2009

Analiza indicatorilor de profitabilitate, rentabilitate, lichiditate a) Rata profitului = Profit net*100/CA = (4.158-665,28)/317.956,5 = 1,09% Aceast rat este important ntruct pune n eviden eficiena funciei comerciale a firmei. b)marja brut din vanzri = Profit brut*100/CA = 4.158*100/317.956,5 = 1,3% c) Rentabilitatea financiar = Profit net*100/capital propriu =3492,72*100/4107,72 = 85,028% Capitalul propriu = Capital social+profit net nerepartizat = 615 +3492,72 = 4107,72 EUR Rentabilitatea financiar este cea mai important rat a unei ntreprinderi, deoarece n funcie de mrimea acesteia, acionarii iau decizia de a investi sau de a retrage dintr-o afacere. Ca urmare, majoritatea analizelor financiare studiaz aceast rat, n scopul de a gsi diverse ci de ameliorare a nivelului indicatorului. Acest indicator exprim eficiena cu care au fost folosite sursele de natura proprie, fiind baza pentru determinarea ratelor de remunerare a capitalului aportat de ctre acionarii firmei. 31

d) Ponderea pe care o deine impozitul pe profit n valoarea adaugat Ipva = (Impozitul pe profit / valoarea adaugat) x 100 = 665,28*100/4.158 = 16% Acest indicator reprezint proporia din valoarea nou creat cu care firma contribuie la bugetul statului sub forma impozitului pe profit.

Cocluzii generale Desfurarea tranzaciei s-a realizat cu succes. S-a obinut un profit de 4.158 euro. Firma noastr se gndete ca pe viitor s mai apeleze la colaboratori i din alte ri ale Uniunii Europene .

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BIBLIOGRAFIE 1. I. Sndulescu, Reguli si practici n comertul internaional, All Beck, 1998 2. I. Popa, Tranzactii de Comert Exterior, Economica, 2002 3. Edward Hinkelman, Plti Internationale, Ed. Teora, 2001. 4. Mihaela Onofrei, Finanele ntreprinderii, Economica, 2004. 5. www.bnr.ro 6. www.europages.ro 7. Anuarul statistic al Romaniei, 2007

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