Tema 6: Analiza situaiei patrimoniale a ntreprinderii.

1. Analiza nivelului, structurii i dinamicii activelor ntreprinderii.

Tabelul 1. Analiza structural a activelor
(metoda vertical)
Anul precedent
Anul de gestiune
Suma,
Cot
Suma,
Cota,
lei
a,
lei
%
%
3
4
5
6

Indicatori

1
1.
2.
3.
4.

2
Active nemateriale
Active materiale pe termen lung
Active financiare pe termen lung
Alte active pe termen lung
Total active pe termen lung
Stocuri de mrfuri i materiale
Creane pe termen scurt
Investiii pe termen scurt
Mijloace bneti
Alte active curente
Total active curente
Total general-active

5.
6.
7.
8.
9.

100

Abaterea +,Suma,
Cota,
lei
%
7=5-3

8=6-4

100

Concluzie____________________________________________________________________________
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Tabelul 2. Analiza activelor
(metoda ratelor)

Denumirea coeficienilor
Anul
precedent
1
2
3
1. Rata imobilizrilor
2. Rata activelor curente
3. Rata compoziiei tehnice a activelor
4. Coeficientul rennoirii mijloacelor fixe
5. Rata medie de acumulare a uzurii mijloacelor fixe
1

Anul de
gestiune
4

Abaterea,
+,5=4-3

6.
7.

Rata activelor perfect lichide

Rata activelor arendate
Calcularea coeficienilor

1.

Anul precedent

Anul de gestiune

2.
3.
4.
5.
6.
7.

Concluzie____________________________________________________________________________
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2

Tabelul 3. Calculul i analiza factorial a patrimoniului net

Indicatori
Anul
Anul de
Abaterea
Influena asupra
precedent
gestiune
+,patrimoniului
1
2
3
4
5=4-3
6
1. Activele totale
2. Datorii pe termen lung
3. Datorii pe termen scurt
Patrimoniul net (rd.1 rd.2 rd.3)
Concluzie____________________________________________________________________________
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1
1.
2.
3.
4.
5.
6.
7.
8.
9.
10
.
11
.
12
.
13
.
14
.

Tabelul 4. Analiza ratelor de rotaie a prilor componente ale activelor

Indicatori
Anul
Anul de
precedent
gestiune
2
3
4
Venitul din vnzri
Numrul de rotaii a activelor nemateriale
Durata de rotaie a activelor nemateriale
Numrul de rotaii a activelor materiale pe termen lung
Durata de rotaie a activelor materiale pe termen lung
Numrul de rotaii a stocurilor de mrfuri i materiale
Durata de rotaii a stocurilor de mrfuri i materiale

Abaterea
+,5=4-3

15
.
16
.
17
.
18
.
19
.
Concluzie____________________________________________________________________________
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2. Analiza nivelului, structurii i dinamicii pasivelor.

Tabelul 5. Analiza coeficienilor structurii surselor de finanare a activelor
Denumirea coeficienilor
Anul
Anul de
Abaterea
Nivelul
precedent
gestiune
+,recomanda
t
1
2
3
4=3-2
5
Coeficientul de autonomie
0,5
Coeficientul de atragere a surselor mprumutate
< 0,5
Coeficientul corelaiei
<1
Rata solvabilitii generale
>2
Calcularea coeficienilor

1.

Anul precedent

Anul de gestiune

2.
3.
4

4.

Concluzie____________________________________________________________________________
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Tabelul 6. Analiza structurii capitalului propriu

Specificaie
Anul precedent
Anul de gestiune
Suma,
Cota,
Suma,
Cota,
lei
%
lei
%
1
2
3
4
5
6
1. Capitalul statutar i suplimentar
2. Rezerve
3. Profit nerepartizat(pierdere neacoperit)
4. Capital secundar
Capital propriu
100
100

Abaterea +,Suma, Cota,

lei
%
7=5-3 8=6-4

Concluzie____________________________________________________________________________
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Tabelul 7. Analiza structurii datoriilor dup coninutul economic

Specificaie
Anul precedent
Anul de gestiune
Suma,
Cota,
Suma,
Cota,
5

Devierea
cotei, %

1
1.
2.
3.
4.
5.

2
Datorii financiare pe termen lung
Datorii calculate pe termen lung
Total datorii pe termen lung
Datorii financiare pe termen scurt
Datorii comerciale pe termen scurt
Datorii calculate pe termen scurt
Total datorii pe termen scurt
Total general datorii

lei
3

%
4

lei
5

100

%
6

7=6-4

100

Concluzie____________________________________________________________________________
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1
1.
2.
3.

Tabelul 8. Analiza stabilitii financiare

Indicatori
Anul
preceden
t
2
3

Anul de
gestiune

Abaterea
+,-

5=4-3

Rata stabilitii financiare

Rata de ndatorare pe termen lung fa de capitalul permanent
Rata de autofinanare a capitalului permanent
Calcularea coeficienilor

1.

Anul precedent

Anul de gestiune

2.
6

3.
Concluzie____________________________________________________________________________
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3. Analiza fondului de rulment. Analiza lichiditii bilanului contabil

Metoda

1
1

2
1.1
.
1.2
.

2.1
.
2.2
.
2.3
.
2.4
.

Tabelul 9. Dinamica mrimii reale a fondului de rulment

Indicatori
Anul
Anul de
precedent
gestiune
3
4
5
Active curente

Abaterea
+,6=5-4

Datorii pe termen scurt

Fond de rulment (rd.1.1. rd.1.2.)
Capital propriu
Datorii pe termen lung
Capital permenent (rd.2.1.+rd.2.2.)
Active pe termen lung
Fond de rulment (rd.2.3. rd.2.4.)

Concluzie____________________________________________________________________________
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7

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Tabelul 10. Calculul coeficienilor lichiditii

Denumirea coeficientului
Anul precedent
Anul de gestiune
1
2
3
4
1. Lichiditatea curent
2. Lichiditatea intermediar
3. Lichiditatea absolut

Interval optim
5
2 2,5
0,7 0,8
0,2 - ,25

Calcularea coeficienilor

1.

Anul precedent

Anul de gestiune

2.
3.

Concluzie____________________________________________________________________________
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8

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