CAPI TOLUL 4

CHELTUI ELI LE FI RMEI

Q

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GHVI

RDU

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GH

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FD] VLQJXUD IRUP

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cerea

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R QHFHVLWDWH YLWDO

prin cheltuieli VH

vQ

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vQ HOHJ VXPHOH SO

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aprovizionarea cu materii prime, materiale, semifabricate;

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remunerarea personalului;

ndeplinirea DOWRU

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&RVWXO
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L HQHUJLH HOHFWULF

ULOH L VHUYLFLLOH SUHVWDWH GH F

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ILVFDO

L VRFLDO

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GH

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GH

L

Clasificarea cheltuielilor firmei. Costul marginal

FRPSRUWDPHQWXO ORU ID

Variabile

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GH YDULD LD YROXPXOXL SURGXF LHL

GHSHQGHQWH

GH

YDULD LD

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FX YROXPXO SURGXF LHL
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WRDUH

Cv

CA

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Cv

CA
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volumul

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ULL

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vQ

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2.

'XS

LL ILUPHL FkW L QLYHOXO SURILWDELOLW

RSHUDWLYH

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GH

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LL DFHVWHLD

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Directe

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iilor de ordin strategic la nivelul firmei.

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DO DFWLYLW

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GH

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eltuieli:

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VDODULL

XQHL

PDWHULL

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materiale etc.

I ndirecte

VXQW RFD]LRQDWH GH IXQF LRQDUHD vQ DQVDPEOX D ILUPHL

FKHOWXLHOL DGPLQLVWUDWLYH GH vQWUH L

3H ED]D DFHVWHL VWUXFWXU

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nere.

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GXFH

OD

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A. cheltuieli variabile directe: materii prime, salarii identificabile pe

produs, etc.
B. cheltuieli fixe directe 

DPRUWL]DUHD

XWLODMHORU

PDLQLORU

IRORVLWH

OD

fabricarea unui singur produs.

C. cheltuieli variabile indirecte 
FRQVXP

WH

GH

WUH

VHF LLOH

vQ

HQHUJLD

FDUH

VH

HOHFWULF

IDEULF

PDL

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mult de un singur

produs.
D. cheltuieli fixe indirecte:

cheltuieli administrative, de cercetare-

dezvoltare.
3.

'XS

QDWXUD DFWLYLW

LL

De exploatare sunt legate de realizarea obiectului de activitate

al firmei. Se includ aici: cheltuieli cu materii prime
FKHOWXLHOL

FX

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LOH

OXFU

UL

VHUYLFLL

SUHVWDWH

GH

PDWHULDOH
F

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WHU L

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FX

SHUVRQDOXO

FKHOWXLHOL

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WD[H

legate de exploatare, amortizare etc.

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GH

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([FHS LRQDOH

GHVS

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or de

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WLWH

L GRQD LL HIHFWXDWH

L SLHUGHUL GLQ GHELWRUL OLWLJLRL

etc.

Costul marginal
&RVWXO PDUJLQDO UHSUH]LQW
XQLW

VXSOLPHQWDUH

LPSRUWDQ

SURGXV

FRPSDUDUHD

marginal expriP

ULL XQHL XQLW

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GH

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DQDOL]D

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GH IDEULFDUHD XQHL

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FX

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PDUJLQDO

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5HOD LD GLQWUH FHL GRL

indicatori
Vm > Cm
Vm < Cm
Vm = Cm

2EVHUYD LL

Decizia
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5HGXFHUHD SURGXF LHL

1LYHO RSWLP DO SURGXF LHL

n cazul n care n acest punct

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QX

vQUHJLVWUHD]

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R UHGXFHUH VDX

lichidare a afacerii
4.2

$QDOL]D VWUXFWXUDO

$QDOL]D

VWUXFWXUDO

L GLQDPLF

SUH]LQW

D FKHOWXLHOLORU

LPSRUWDQ

PDMRU

vQ

IRFDOL]DUHD

managementului firmei asupra categoriilor principale de cheltuieli n cadrul

FRVWXOXL

WRWDO

DO

SURGXVXOXL

VHUYLFLXOXL

vQ

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vQFDGU

ULL

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vQ

valorile prestabilite sau pentru realizarea de economii. Pe baza analizei de tip

structural se poate identifica sectorul de activitate din care face parte firma,

GHRDUHFH

ILHF

UXL

VHFWRU

vL

HVWH

cheltuieli. Astfel, n cadrul unHL

R

ILUP

FKHOWXLHOLOH FX P

GH

GLVWULEX LH

GH F

SURILO

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GLVWLQFW

GH

SRQGHUHD GRPLQDQW

vQ

WUH FKHOWXLHOLOH FX SHUVRQDOXO vQ WLPS FH

SRQGHUHD

PDMRULWDU

HVWH

GH LQXW

GH

WUH

UIXULOH

Cu ajutorul indicilor se reDOL]HD]

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XQ

ILUPH GH FRQVXOWDQ

FDGUXO FRVWXOXL HVWH UHSUH]HQWDW

SHQWUX

FDUDFWHULVWLF

GH

FKHOWXLHOL

6XUVD

DQDOL]D

vQ

LQIRUPD LRQDO

GLQDPLF
HVWH

a categoriilor

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GH

WUH

FRQWXO GH UH]XOWDWH DFFHQWXO ILLQG SXV SH FKHWXLHOLOH GH H[SORDWDUH L UHVSHFWLY

financiare.
'LQDPLFD GLIHULW

D FKHOWXLHOLORU SRDWH IL HIHFWXO DF LXQLL XQXL VLVWHP FRPSOH[

GH IDFWRUL vQWUH FDUH PHQ LRQ

P

PRGLILFDUHD WHKQRORJLLORU GH IDEULFD LH

schimbarea surselor de aprovizionare;

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PRGLILFDUHD VWUXFWXULL GH IDEULFD LH HWF

4.3

UXOXL GH SHUVRQDO

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D SULQ

cipalelor categorii de cheltuieli

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VH QXPHVWH

cheltuieli la 1.000 lei

venituri:
C1000 lei venituri =

Cheltuieli
1.000
Venituri

,QGLFDWRUXO PHQ LRQDW SRDWH IL IRORVLW DWkW SHQWUX DQDOL]D HYROX LHL FKHOWXLHOLORU

toWDOH

FkW L D FKHOWXLHOLORU GH H[SORDWDUH L UHVSHFWLY D FKHOWXLHOLORU DIHUHQWH

cifrei de afaceri.
4.3.1 Analiza cheltuielilor aferente cifrei de afaceri

C1000 CA =
)DFWRULL GH LQIOXHQ

VXQW

qv i c i
1.000 sau
qv ipv i

gi

ci
1.000
pvi

1.

IDFWRUXO GH VWUXFWXU
vQ

FDGUXO

FLIUHL

DQDOL]DWH

6H

GH

respectiv ponderea diferitelor produse (servicii)

DIDFHUL

UHDOL]DWH

SH

GHWHUPLQ

ED]D

GH

FDQWLW

WUH
LORU

ILUP

vQ

FXUVXO

FRPHUFLDOL]DWH

SHULRDGHL

GLQ

ILHFDUH

produs.
2. factori calitativi

SUH
SH

XO GH YkQ]DUH

SLD

GH

depinde de politica FRPHUFLDO

FDUDFWHULVWLFLOH

DFHVWXLD GH FRQFXUHQW

SURGXVXOXL

D ILUPHL GH SR]L LD

FRPHUFLDOL]DW

GH

FDOLWDWHD

HWF

costul unitar depinde de nivelul tehnologiilor utilizate, de calitatea

L SR]L LRQDUHD IXUQL]RULORU GH PDWHULL SULPH VHP
FKHOWXLHOLORU

VDODULDOH

GH

HIHFWXO

HFRQRPLLORU

GH

ifabricate, a nivelului
VFDU

LPSOLFLW

GH

JUDGXO GH XWLOL]DUH D FDSDFLWD LORU GH SURGXF LH

Exemplu
Produs

Cantitate buc
1997
1998
1.000
1.500
3.500
4.800
5.500
5.700
10.000 12.000

A
B
C
Total

Cost unitar
3UH GH YkQ]DUH
1997
1998
1997
1998
7.875 11.200 10.500 14.000
5.500
6.125
6.250
7.000
19.000 25.425 20.000 28.250
6WUXFWXUD YkQ]

Produs

A
B
C
Total
3UH

PHGLX GH YkQ]DUH 



C 1000 CA
1997 1998
750
800
880
875
950
900
905,5 827,5

ULORU

Structura - %
1997
1998
10
12,5
35
40
55
47,5
100
100

10.500 + 35 % 6.250 + 55 %

20.000 = 1.050 + 2.187,5 + 11.000 = 13.188,5 lei/ buc

Cheltuiala medie la 1.000 lei cifra de afaceri 1997 = 10 % 750 + 35 %

880 + 55 % 950 = 75 + 308 + 522,5 =
3UH

PHGLX GH YkQ]DUH 



 OHL OD  OHL YkQ]

UL

14.000 + 40 % 7.000 + 47,5 %

28.250 = 1.750 + 2.800 + 13.418,75 = 17.968,75 lei/ buc

Cheltuiala medie la 1.000 lei cifra de afaceri 1998 = 12,5 % 800 + 40 %

875 + 47,5 % 900 = 100 + 350 + 427,5 =
YkQ]

UL

827,5 lei la 1.000 lei

5H]XOW

UHGXFHUH

FKHOWXLHOLORU

OD



OHL

FLIUD

GH

DIDFHUL

GH

78 lei.
,QIOXHQ HOH IDFWRULORU

1.

LQIOXHQ D PRGLILF

ULL VWUXFWXULL YkQ]

ULORU ILUPHL

12,5 % 750 + 40 % 880 + 47,5 % 950 905,5 = 93,75 + 352 +

+ 451,25 = 897 905,5 = 8,5 lei

2.

LQIOXHQ D PRGLILF

ULL SUH XULORU GH FRPHUFLDOL]DUH

12,5 % 562,5 + 40 % 785,71 + 47,5 % 672,57 897 =

= 70,3125 + 314,284 + 319,47 = 704,06 897 = 192,93 lei

3.

LQIOXHQ D PRGLILF

ULL FRVWXOXL XQLWDU GH IDEULFD LH

827,5 704,06 = + 123,44 lei

Verificare: 123,44 192,93 8,5 = 77,99 lei

'XS

PHWRGRORJLH

VLPLODU

VH

SRDWH

DQDOL]D

cheltuieli variabile la 1.000 lei cifra de afaceri

HYROX LD

indicatorului

SUHFXP L

cheltuielile

materiale angajate la 1.000 lei cifra de afaceri.

3RWULYLW FRQWXOXL GH SURILW L SLHUGHUL vQ FDGUXO FKHOWXLHOLORU GH QDWXU

se includ:

FKHOWXLHOL UHSUH]HQWkQG PDWHULL SULPH L PDWHULDOH FRQVXPDELOH

cheltuieli cu semifabricate;

FKHOWXLHOL FX XWLOLW

alte cheltuieli materiale.

LOH HQHUJLH HOHFWULF

 FRPEXVWLELOL DS

 HWF

PDWHULDO

4.3.2 Analiza cheltuielilor salariale

,QGLFDWRUXO

FX

DMXWRUXO

UXLD

VH

DQDOL]HD]

FRQVXPXULOH

FX

PXQFD

YLH

HVWH

denumit cheltuieli salariale la 1.000 lei venituri din exploatare sau la

1.000 lei cifra de afaceri.

Csal1000

vex

Np

CA

)DFWRULL GH LQIOXHQ

Csal
1.000
Np
VXQW
SURGXFWLYLW

1. raportul Np/ CA ca expresie a

UHVSHFWLYD

IRUPD

LQYHUV

QHFHVDU FD UDSRUWXO V

2. raportul Csal/ Np
V

X VXSRUW

3HQWUX

UHOLHID

LL

PXQFLL

VLWXD LH

VDODULXO PHGLX EUXW SH R SHUVRDQ

HVWH

, care la rndul

LQIOXHQ D HVWH UH]XOWDWXO DF LXQLL DOWRU GRL IDFWRUL L DQXPH

raportul T/ Np respectiv timpul mediu luFUDW

2.2

raportul Csal/ T salariul mediu tarifar

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R

FRUHOD LH

Ic =

IDYRUDELO

ILUP

ILH FkW PDL PLF

2.1

H[LVWH

GLQ

I sal
Iw

FRUHOD LH

FDUH

HVWH

SXV

vQ

HYLGHQ

FX

SH R SHUVRDQ

LL PXQFLL WUHEXLH V

DMXWRUXO

indicelui de

1,

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FUHWHUHD PDL UDSLG

VDODULLORU vQ SHULRDGD GH WLPS DQDOL]DW

D SURGXFWLYLW

LL PXQFLL GHFkW FHD D

4.3.3 Analiza cheltuielilor financiare

s
&KHOWXLHOLOH ILQDQFLDUH FRQ LQ SULQWUH DOWHOH VXPHOH SO

capitalXULORU

XWLOL]DWH ILH F

FDSLWDOXULORU GH QDWXU
DF LRQDUL

SHQWUX

WLWH GUHSW UHPXQHUD LH D

HVWH YRUED GH FHOH SURSULL VDX vPSUXPXWDWH &RVWXO

SURSULH HVWH UHSUH]HQWDW GH FkWLJXO DWHSWDW GH F

VXPHOH

DSRUWDWH

vQ

FDGUXO

ILUPHL

FkWLJ

PDWHULDOL]DW

WUH
vQ

GLYLGHQGH VDX vQ FUHWHUHD YDORULL DF LXQLORU GH LQXWH Q FHHD FH SULYHWH FRVWXO

FDUH

UHPXQHUHD]

FDSLWDOXULOH

IRUPD GREkQ]LORU SO

'XS

FXP

ILQDQFLDUH

YRP
L

vPSUXPXWDWH

DFHVWD

VH

FRQFUHWL]HD]

VXE

WLWH

GHPRQVWUD

SDWULPRQLDOH

vQ
D

FDGUXO

FDSLWROXOXL

ILUPHL

UHVSHFWLY

GHGLFDW

vQ

SUH]HQW

PHQ LRQDUHD

ULL

VLWXD LHL

LQGLFDWRULORU

XWLOL]D L vQ PDQDJHPHQWXO YDORULL QLYHOXOXL GH DQVDPEOX DO VXUVHORU ILQDQFLDUH

IRORVLWH

vQ

ILQDQ DUHD

UHPXQHUDUH

$FHVWD

UHPXQHUDUH DO ILHF

DFWLYLW

VH

LL

ILUPHL

FDOFXOHD]

vL

FD

UHLD GLQ FHOH GRX

PHGLH

DUH

VWUXFWXUD

nivelulXL
GH

GH

ILQDQ DUH

DOHDV

GH UHQWDELOLWDWH D DFWLYLW

ILQDQ DUH

FDUH

GH LQH

XQ

DVXSUD FKHOWXHOLORU GH QDWXU

SRQGHUDW

vQ HYLGHQ

GH

LL GHVI

FRVW

XQ

FRVW

PHGLX

GH

vQ

tre costul de

FDWHJRULL GH FDSLWDOXUL XWLOL]DWH SURSULL L

UHVSHFWLY vPSUXPXWDWH $VWIHO HVWH SXV

R

FRUHVSXQGH

PDL

WUH

PDQDJHPHQWXO

SH FDUH

ILUPHL

XUDWH 8WLOL]DUHD SULRULWDU

UHGXV

ILQDQFLDU

LQFLGHQ D GLUHFW

YD

DYHD

LQIOXHQ

DVXSUD
D VXUVHL

EHQHILF

L LPSOLFLW DVXSUD UH]XOWDWXOXL QHW DO

H[HUFL LXOXL

n cadruO
PDL

FKHOWXLHOLORU GH QDWXU

LPSRUWDQW

FDX]DO

HVWH UHSUH]HQWDW

XWLOL]HD]

HYLGHQ LHUHD

ILQDQFLDU

GH

IDFWRULORU

FDWHJRULD FDUH GH LQH SRQGHUHD FHD

GH F

DVHPHQHD

GHWHUPLQDQ L

WUH FKHOWXLHOLOH FX GREkQ]LOH

PHWRGD
vQ

VXEVWLWX LLORU

HYROX LD

DFHVWRU

vQ

ODQ

FKHOWXLHOL

$QDOL]D
SHQWUX

,QGLFDWRUXO

utilizat este n acest caz cheltuieli cu dobnzile la 1.000 lei cifra de

afaceri.
$FHVWD HVWH LQIOXHQ DW GLUHFW GH F


HILFLHQ D

comHUFLDO
SHULRDGD

XWLOL]

ULL

UDSRUWXO

DIDFHUL /D UkQGXO V
GH

JHVWLXQH

SDUWLFXODULW
QLYHOXO
FDSDFLW

DFWLYHORU

 HILFLHQ D LOXVWUDW
DQDOL]DW

WUH XUP

WRWDOH

GH QXP
GLQWUH

SUDFWLFDW

GH

de care dispune societatea

UXO GH URWD LL HIHFWXDW GH DFHVWHD vQ

DFWLYHOH

X HILFLHQ D XWLOL]

ILQDQFLDU

WRULL IDFWRUL

WRWDOH

YDORDUHD

FLIUHL

GH

ULL DFWLYHORU WRWDOH GHSLQGH GH PRGXO

PDQDJHPHQWXO

ILUPHL

SUHFXP

GH

LOH VSHFLILFH WLSXOXL GH DFWLYLWDWH FRQFUHWL]DWH FX SULRULWDWH vQ

VWRFXULORU

DO

FUHDQ HORU

LORU GH SURGXF LH

SUHFXP

vQ

GLPHQVLXQHD

QHFHVDU

 VWUXFWXUD GH ILQDQ DUH XWLOL]DW

SDVLYHORU

WRWDOH

SDVLYHORU

WRWDOH

ILQDQFLDUH DO
UHVWULF LRQ

DOH

ILUPHL

3ROLWLFD

, respectiv ponderea datoriilor n cadrul

UDSRUWXO

ILQDQFLDU

GLQWUH
vL

YDORDUHD

SXQH

GDWRULLORU

DPSUHQWD

DVXSUD

WXUL GH FDUH VH LPSXQ D IL OXDWH vQ FRQVLGHUDUH L

FHD

VWUXFWXULL

eventualele

UL JHQHUDWH GH LQVXILFLHQ D FDSLWDOXULORU SURSULL GH H[HPSOX

3. costul capitalurilor mprumutate, cost dependent direct de un sistem

GH IDFWRUL FXP DU IL UDSRUWXO GLQWUH FHUHUH L RIHUWD SH SLD D FUHGLWXOXL

gradul de dezvoltare a sistemului financiar-EDQFDU

IXQF LRQDOLWDWHD
DFWLYLW

LL

DQDOL]DW

4.4

SULQ

SLH HORU

EXUVLHUH

HPLWHUHD

GH

FD

PLMORF

REOLJD LXQL

HWF

GLQ HFRQRPLD QD LRQDO

DOWHUQDWLY
UDWD

GH

LQIOD LHL

 QLYHOXO ULVFXOXL FDUH vQVR HWH DFWLYLWDWHD GHVI

ILQDQ DUH
GLQ

XUDW


D

SHULRDGD

HWF

Analiza costului unitar

8WLOL]DUHD

PRGHOXOXL

IDFWRULDO

GH

PDL

MRV

SXQH

vQ

HYLGHQ

FRPSRQHQWHOH

majore ale costului unitar:

Cu = cmd + csd + cind, n care:
cmd =
VXQW

FKHOWXLHOL FX PDWHULL SULPH L PDWHULDOH GLUHFWH

UH]XOWDWXO

SURGXVXOXL

GLQWUH

FRQVXPXO

DSURYL]LRQDUH SHQWUX ILHFDUH PDWHULH SULP

csd = cheltuieli cu salarii directe 

ILHFDUH ID]

VDX RSHUD LH QHFHVDU

VSHFLILF

, care la rndul lor

FVL

SUH XO

GH

VDX PDWHULDO vQ SDUWH SDL

GHSHQGHQWH

GH

WLPSXO

GH

PXQF

SH

FRQIRUP VSHFLILFD LLORU WHKQRORJLFH WL L GH

nivelul salariului tarifar (shi);

cind =

cota- SDUWH

GLQ

FKHOWXLHOLOH

GH

QDWXU

LQGLUHFW

DORFDW

podusului analizat.
([LVW

GRX

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pe produs:
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metoda

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metoda ABC ACTIVITY BASED COSTING

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ai detaliat cu privire la originea cheltuielilor indirecte. Astfel, se

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GH

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s.a. Cheile de alocare, de repartizare pot diferi: astfel, n cazul cheltuielilor

GH DPEDODUH VH SRDWH OXD vQ FRQVLGHUDUH QXP

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timp ce pentru repartizarea cheltuielilor de comercializare se poate lua n

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4.5

Strategii n domeniul costurilor

4.5.1

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n care sunt

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diminuare a costului complet unitar al produsului pe seama cheltuielilor fixe.

$FHVW OXFUX FUHHD]
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vnzare.

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situat n jurul valRULL

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competitiv dect celelalte firme.

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Valoare

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buc

50.000

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49.000

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10.000

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6.500

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mii lei

75.000

buc

70.000

Pre

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UM

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buc

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45.000

60.000

55.000

75.000

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9.800

9.900

9.650

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Rosprint este de 8.000 lei. Acesta este format din 6.500 lei cost variabil unitar
L



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lei/buc.

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Gu =

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LL GH SURGXF LH GH

59.524
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metode eficiente n domeniul acestora. Ne vom referi n continuare la una

dintre acestea, respectiv la metoda costurilor-

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re

firmele japoneze n prima parte a deceniului IX din secolul recent ncheiat,

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de vnzare estimat

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profitul estimat

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total pe componente

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firmei.

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profitului 

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3. Determinarea

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profit. Acest aspect poate fi negociat ulterior n cadrul gestiunii

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4. Divizarea ( de- mantelarea) costuluiSULQFLSDOH

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majore a costului total. Rolul-FKHLH

furnizorilor. De aceea, se forPHD]

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. Acest lucru este

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(serviciului).

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impune utilizarea parteneriatului strategic ntre firme ca instrument de

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de rezultatele unui studiu efectuat n sectorul farmaceutic n perioada 1997 

GH

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PriceWaterhouse

Coopers, sunt:
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ULL UHVXUVHORU

2.

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de comercializare a produselor (serviciilor);

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variate, reprezentnd

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stadiul de dezvoltare a tehnologiei (timpuriu sau avansat);

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8
17

1(541" 10 )(&$"!

  !  6 % 3 2 0 2 
' % #

     
 

pag. 201 - 219




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P"HIC 0 ( EC  "0EC  A 14 9 
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injectarea de resurse financiare (capital social de exemplu);

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-partener implicate s.a.

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exclusiv utilizat n acest tip de parteneriat strategic poate constitui

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propice al manifest

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nclusiv complexitatea sarcinilor

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trecutului.

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de cost de cca. 2,8 miliarde USD n viitorul apropiat. Mai mult dect att, cele
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rea imperiului lui John Rockefeller s-a

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prin intermediul

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ridicate a cheltuielilor de cercetare din domeniul respectiv), de asemenea, industria

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