CAPITOLUL 10

DECIZIILE FINANCIARE PRIVIND

PERSONALUL NTREPRINDERII

CUPRINS
10.1. Procesul de consum pentru personalul ntreprinderii
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10.3. Deciziile financiare privind personalul

CONCEPTE
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Comportamentul personalului n procesele economice micro

$FWLYLW

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,QIRUPD LL ILQDQFLDUH UHIHULWRDUH OD DFWLYLW

economice privind personalul

Participarea la profit
3URWHF LDHFRQRPLF LVRFLDO

Decizii financiare privind personalul ntreprinderii

LOH VRFLDO

10.1. PROCESUL DE CONSUM PENTRU

PERSONALUL NTREPRINDERII
/D IHO FD L SUHFHGHQWHOH HOHPHQWH DOH Vtructurii ntreprinderii,
personalul trece periodic printr-un proces de consum pentru
formare, refacere, dezvoltare-SHUIHF LRQDUH SUHJ WLQGX-se pentru

XQ YLLWRU SURFHV GH SURGXF LH Q PDUH SDUWH DFHVW SURFHV GH

FRQVXP VH UHDOL]HD] ODQLYHO GH VRFLHWDWH VDXLQGLYLGXDO SH ED]D

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Descentralizarea
unor procese
de tip social

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ED]DUHSDUWL LHLILQDQFLDUH
QWUHSULQGHUHD

procese caUH

VRFLDO 

VDX

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VDQLWDU 

DFHVWHL

FRQFUHWL] ULL

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L

GH

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DFWLYLW

L

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SHUIHF LRQ ULL

HVWH

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VDX

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GH

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GH

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GLVFLSOLQDUHD

L

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a ntreprinderii
Pentru sistemul ntreprindere,
pHUVRQDOXO UHSUH]LQW  HOHPHQWXO
KRW UkWRU FDUH vL DVLJXU  FDUDFWHUXO

de sistem biosocial, de tipul

departe de echilibru. Personalul
FXSULQGH

permanent

RDPHQLL

sau

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temporar,

pe

GLIHULWH IXQF LL GH FRQGXFHUH VDX

GH H[HFX LH
vQ FRQIRUPLWDWH
FX
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IRORVLWH

DPSORDUHD

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LL

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P ULPHD

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LL

SH

angajat etc.
Cadrul 10.1.
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conducere (reglare):
a) cantitativ (nr. persoane, w);
b) calitativ (calificare, talent);

FPRWLYD LRQDOVFRSLQWHUHVH

Personalul, ca element al structurii ntreprinderii, este

depozitarul unei valori conservate prin procese de consum
GHVI XUDWH vQ vQWUHSULQGHUH GDU L vQ societate IDPLOLH FRDO 

LQVWLWX LL GH FXOWXU  HWF L vQ PHGLXO vQFRQMXU

WRU

. Acest lucru

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RDPHQLFDUHSDUWLFLS ODVWUXFWXUDGHSURGXF LHRSDUWHGLQFHOH

ore L QXPDL GXS

Personalul depozitar de
valoare

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WLPSXOXL DIHFWDW SURFHVHORU GLQ vQWUHSULQGHUH SHUVRQDOXO SDUWLFLS 

LODYLD DVRFLDO SROLWLF FXOWXUDO HWF
3RWULYLW

WHRULHL

YDORULL

elementul Personal

HQWURSLFH

YDORDUHD

FRQVHUYDW 

SHUPLWH DFHVWXLD V  SUHVWH]H VHUY

vQ

icii n

YLLWRDUHOH SURFHVH GH SURGXF LH $FHVWH VHUYLFLL SXUW WRDUH GH

YDORDUHSRWHQ LDOHFRQRPLFVXQWGHWLSXO

5HOD LD

s
e -------> i
5HOD LD  VSHFLILF  SDUWLFLS ULL SHUVRQDOXOXL OD SURFHVHOH

Serviciul
conservator de
valoare

GLQ vQWUHSULQGHUH GDU L GLQ VRFLHWDWH GLQ PHGLX DUDW  F 

SRWHQ LDOXO FRQVHUYDW SULQ SURFHVHOH GH FRQVXP VH PDQLIHVW  FD

HQHUJLH PXVFXODU  QHUYRDV  VRQRU  H SXV  vQ VOXMED XQRU

LQIRUPD LL L RUJDQL]DWRULFH WHKQRORJLFH GH SURGXV HWF FX

DMXWRUXO VXEVWDQ HL V GLQ SURSULXO FRUS PXFKL VFKHOHW QHUYL

etc.).
B. Comportamentul general
0 ULPHD L VWUXFWXUD LQWHUQ  D SHUVRQDOXOXL VXQW

rezultatul

WLSXOXL GH PDQDJHPHQW DSOLFDW GHSLQ]kQG WRWRGDW  L GH SURILOXO

XQLW

LL GH HYROX LD WHKQRORJLLORU L GRW ULORU WHKQLFH GH QLYHOXO

XWLOL] ULLFDSDFLW

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L SHUVRQDOXO vQWUHSULQGHULL UHVSHFW  WUDVHXO UHGDW vQ ILJ QU 

SHQWUX PLMORDFH IL[H $VWIHO SHUVRQDOXO VH IRUPHD]  vQ FDGUXO

Factorii de
LQIOXHQ DUHD

personalului

unor procese de consum din to; apoi HO LQWU  vQ SURcesul de
SURGXF LH GLQ W1 XQGH FHGHD]  R SDUWH LPSRUWDQW  GLQ SRWHQ LDOXO

HFRQRPLF

YDORDUH

GH

FDUH

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SHUVRQDOXO LHVH VWRUV SRWHQ LDOXO V X WUHFkQG vQ SURGXV L vQ

mediu, ca pierderi.

Q PRG ILUHVF vQWUHSULQGHUHD GDU L VRFLHWDWHD WUHEXLH V 

organizeze un nou proces de consum (t2), pentru refacere (la

nivelul din to GDU L GH GH]YROWDUH L SHUIHF LRQDUH FRQIRUP
FHULQ HORUSURFHVXOXLGHSURGXF LHGLQWn.
3HQWUX

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FXQRDWHUHD

FRPSRUWDPHQWXOXL

personaluOXLvQSURFHVHOHGHFRQVXPGHSURGXF LHGDULvQFD]XO

SHUVRQDOXOXL IHQRPHQXO HVWH PXOW DFFHQWXDW L vQ SURFHVHOH GH

VRFLHWDWH L PHGLX HVWH DEVROXW QHFHVDU  'H DFHVWH SURFHVH

GHSLQGHGLUHFWDPSORDUHDUHSDUWL LHLILQDQFLDUHSURJQR]DWH

CONSUM to
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GH D IDFH VHUYLFLL GH WLSXO  'H UHJXO  DFHVW FRQVXP L

-l

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GHLQYHVWL LLSHQWUXvQWUHSULQGHULVDXFDSDFLW
0 ULPHD

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D

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GH

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IRU

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1)

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Q

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defiFLWDU

Organizarea



OLSVD

GH

GLVFLSOLQ 

SUHFXP

L

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3HUVRQDOXOvQPRGVSHFLILFSDUWLFLS ODSURFHVXOGHSURGXF LHL

PRWLYD LRQDOYH]LFDGUXO

Cadrul 10.2.
&RQIRUP WHRULHL OXL $ + 0DVORZ QHYRLOH XPDQH VXQW vPS U LWH vQ FLQFL

categorii:
1 - fiziologice;
2 -GHVLJXUDQ LVHFXULWDWHSHUVRQDO 
3 -GHDSDUWHQHQ ODFROHFWLYvQWUHSULQGHUH
4 -GHVWLP LDSUHFLHUH
5 - de autoUHDOL]DUHvPSOLQLUHSURIHVLRQDO LDYDQVDUH
3ULPHOHGRX FDWHJRULLVXQWFRQVLGHUDWHQHYRLXPDQHLQIHULRDUH

GDU HVHQ LDOH SHQWUX H[LVWHQ

asiguU

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VXILFLHQW DFHORULQIHULRDUH

,QIOXHQ D

proceselor de
PHGLXL

sociale

Q

WLPSXO

DF LRQHD]  L
SRWHQ LDOXO

FDSDFLW

SURFHVXOXL

GH

SURGXF LH

DVXSUD

SHUVRQDOXOXL

procesele de mediu, sub aspect negativ, reducnd

YDORULF

DO

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SULQ

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D

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nivelul de trai redus, dezorganizarea mijloacelor de transport,
RPDMHWF

Factorii
de tipul
Fc2

- H[DJHUDUHD
absenteism etc.

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vQ

DFWLYLW

L

SROLWLFH

FXOWXUDOH

(IHFWHOHDFHVWRUIDFWRULGLQvQWUHSULQGHUHGLQPHGLXLVRFLHWDWH

IDFWRULQRWD LFX)F

2VWDXODED]DSURLHFW

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VRFLDOHLILQDQFLDUHDSURFHVXOXLGHFRQVXPGLQW

2.

CONSUM t2
8UPkQGGXS SURFHVXOGHSURGXF LHGLQW1LSUHFHGkQGSHFHO
din tn, consumul din t2YDUHIOHFWDvQGLPHQVLXQHDVDFDQWLWDWLY L
FDOLWDWLY  DWkW HIHFWHOH GH SLHUGHUH GH YDORDUH SURGXV  vQ t1 L
XQHOH GHILFLHQ H QHvPSOLQLUL DOH FRQVXPXOXL GLQ Wo FkW L
VHPQDOHOHFHYLQGHODSURFHVXOGHSURGXF LHGLQWnSURLHFWDWLHO
RGDW  FX FRQVXPXO GLQ W2 $FHVWH VHPQDOH SRW IL GH FUHWHUH D
necesarului de personal sau de diminuare (factorii Fc3).

Factorii
de tipul
Fc3
&6WDUHDFXUHQW

DSHUVRQDOXOXL
6WDUHD FXUHQW  OD GDWD SURLHFW ULL FRQVXPXOXL GLQ W

Indicatorii
VW

2, are n
1. n

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vQWUHSULQGHUHDFHDVW VWDUHVHH[SULP SULQLQGLFDWRULFDQXP UGH

ULL

VDODULD LJUDGXOGHFDOLILFDUHQLYHOXOSURGXFWLYLW

LLPXQFLLYkUVWD

Pentru a proiecta consumul t2 HVWH QHFHVDU V

 ILH FXQRVFXWH L

PHGLHDSHUVRQDOXOXLVWDELOLWDWHDIRU HLGHPXQF HWF

LQL LDOHD

personalului

FRQGL LLOH GH PXQF  L GH VHFXULWDWH DVLJXUDWH vQ vQWUHSULQGHUH

DFFLGHQWHJUDGXOGHPRUELGLWDWHFHULQ HOHVLQGLFDWHORUHWF

'$FWLYLW

LGHFRQVXP

Consumul din t2YDFXSULQGHRJDP

ODUJ GHDFWLYLW

LSULQFDUH

SHUVRQDOXO VH UHIDFH L SRDWH FRUHVSXQGH XQXL QRX SURFHV GH

SURGXF LH

$FHVWH DFWLYLW

L DX vQ YHGHUH vQ PDUH SDUWH VDWLVIDF

erea

nevoilor umane:
$FWLYLW

LWLS

consum pentru
personal

 $FWLYLW

L GH VDWLVIDFHUH D QHFHVLW

LORU IL]LRORJLFH KU QLUH

ORFXLUH DVLJXUDUHD FRQGL LLORU PDWHULDOH VRFLDOH L FXOWXUDOH GH

ED] 

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L GH VDWLVIDFHUH D QHYRLORU GH VLJXUDQ

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DVLVWHQ

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LGHSHUVRDQHDMXWRUGHRPDMHWF

 $FWLYLW

L GH VDWLVIDFHUH D QHYRLORU VXSHULRDUH FRODUL]DUH

reciclare, participare la profit etc.).

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LOHVHDVLJXU SULQWU

-oUHSDUWL LH

HFRQRPLF  VDODULX L QXPDL SDU LDO GLQ UHSDUWL LH ILQDQFLDU 

FRQVWUXLUHD GH FDQWLQH XQHOH ORFXLQ H FOXEXUL Q VFKLPE

DFWLYLW

LOHLFHURUHSDUWL LHILQDQFLDU 

352,(&7$5($),1$1&,$5
$&7,9,7

$

,/2535,9,1'3(5621$/8/

Serviciul financiar are

misiunea de a asigura

fondul

LQIRUPD LRQDO QHFHVDU IXQGDPHQW ULL L DGRSW ULL GHFL]LLORU FDUH

SUHJ WHVF UHSDUWL LD GH QDWXU  ILQDQFLDU  SHQWUX DF LXQLOH GH

consum precizate mai sus.

$,QIRUPD LLOHILQDQFLDUH\P
$FWLYLW

LOH

GH

FRQVXP

SHQWUX

SHUVRQDOXO

vQWUHSULQGHULL

GHWHUPLQ  OHJ WXUL GH UHSDUWL LH FH VH VWDELOHVF vQWUH XQLWDWH L

gestionaULL VXUVHORU GH ILQDQ DUH $FHVWH OHJ WXUL VXQW OHJDOL]DWH
rnamentale. Serviciul financiar SUHFL]HD] 

SULQ OHJL KRW UkUL JXYH

OHJ WXULOH

Tabloul
OHJ

GH

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SHQWUX

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WXULORU

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financiare

3H OkQJ  OHJ WXULOH GH DXWRILQDQ DUH GH ILQDQ DUH EXJHWDU  FX

FDUDFWHU GHH[FHS LHGHFUHGLWDUHGHGRQD LLHWFDSDULOHJ WXUL

FX SURSULXO SHUVRQDO vQFDOLWDWH GHIXUQL]RU GH IRQGXUL FRQWULEX LL

ODDFRSHULUHD SDU LDO  D XQRU FKHOWXLHOLILQDQFLDUH L GH EHQHILFLDU

DO HIRUWXOXL GH ILQDQ DUH DO DF LXQLORU VRFLDOH GH SURWHF LH

participare la profit etc.

B. Cheltuielile financiare yc
3HQWUX

ILQDQFLDU 

DFWLYLW

LQIRUPD LHL

LOH

SUHYHGH

UHIHULWRDUH

PRGHOH

GH

OD

SHUVRQDO

FDOFXO

GLIHULWH

PHWRGRORJLD
vQ

ycp - cheltuieli financiare:

5HOD LD

1. Modelul tip deviz

unde:

ycp = S Chij
ChijUHSUH]LQW

FKHOWXLHOLOHGHWLSXOLSHRELHFWLYHOHM

SULYLQ D

0RGHOXO  VH XWLOL]HD]  SHQWUX DFWLYLW

LQYHVWL LL

SURWHF LD

PXQFLL

FRQVWUXF LL

LOH FDUH QHFHVLW 

VRFLDO FXOWXUDOH

L

sportive).
5HOD LD

2. Norme financiare
unde:

ycp = Nr x Nf
1UUHSUH]LQW QXP UXOGHLQGLFDWRUL
1I

QRUPDILQDQFLDU SHLQGLFDWRU

Acest model se utilizeaz

SHUIHF LRQDUH DVLVWHQ

 vQ FDGUXO DFWLYLW

LORU GH FRODUL]DUH

 PHGLFDO  SURWHF LH VRFLDO  DORFD LL

pentru copii etc.

0RGHOXOVWDWHORUGHIXQF LXQL

4. Modelul cotelor din venituri, al primelor de asigurare etc.

Modele similare cu cele de mai sus sau din capitolele
yco -

SUHFHGHQWHVXQWXWLOL]DWHLSHQWUXGHWHUPLQDUHDLQIRUPD LLORU
REOLJD LLILQDQFLDUHvQDIDUDXQLW
$FHVWHREOLJD LLVHUHIHU OD

LLvQOHJ WXU FXSHUVRQDOXO

- SDUWLFLSDUHD vQWUHSULQGHULL L D VDODULD LORU OD )RQGXO SHQWUu

SODWD DMXWRUXOXL GH RPDM FRW   DVXSUD IRQGXOXL GH VDODULL 

LUHVSHFWLYDVXSUDVDODULXOXLLQGLYLGXDO

, 1%);
- FRQWULEX LL OD EXJHWXO DVLJXU ULORU VRFLDOH FRW   DVXSUD
fondului de salarii, 20%);
- SODWD SULPHORU GH DVLJXUDUH D SHUVRQDOXOXL FDUH OXFUHD]  vQ
FRQGL LLGHRVHELWH

- impozite, taxe;
-UDPEXUV ULGHFUHGLWHGREkQ]LHWF
$WHQ LRQDUH
3UHOXFUDUHDILQDQFLDU DGDWHORUQHFHVDUHRE LQHULLLQIRUPD LLORU

FRUHODUH SHUPDQHQW  FX SRVLELOLW

yc presupune o

LOH UHDOH DOH vQWUHSULQGHULL FX HYROX LD LQIOD LHL L D

SXWHULLGHFXPS UDUHFXSUHVLXQHDVLQGLFDO HWF

C. Veniturile financiare yv
Pe baza metodologiei financiare,

SURFHGHD] 

vQ

FRQWLQXDUH

OD

VHUYLFLXO ILQDQFLDU DO XQLW

GHWHUPLQDUHD

SUHYL]LRQDWH SULYLQG YHQLWXULOH SRVLELOH DOH DFWLYLW

LL

LQIRUPD LLORU

LORU OHJDWH GH

personal, venituri din interiorul ntreprinderii, yvp L GLQ DIDUD HL

yvn.
Veniturile financiare, yvp DX FD VXUV  UH]XOWDWHOH HFRQRPLFH

FRUHVSXQ] WRDUH

Venituri din
rezultatele
economice ale
firmei

Venituri
financiare din
afara firmei

-

FRVWXOXL SHQWUX SURWHF LD HFRQRPLF  L VRFLDO  SURWHF LD

PXQFLLDFKLWDUHDLPSR]LWHORUL&$6DVLJXU ULHWF

- SURILWXOXL SDUWLFLSDUHD VDODULD LORU OD SURILW - SkQ  OD  GLQ
profitul net, n cazul regiilor autonome, spre exemplu -,
FRODUL]DUH DF LXQL VRFLDO-FXOWXUDOH L VSRUWLYH - SkQ  OD  GLQ
fondul de salariu anual, vezi Legea bugetului de stat).
,QVXILFLHQ DYHniturilor provenite din unitate impune apelarea la
surse din economie sau la propriiiVDODULD LEHQHILFLDULGHVHUYLFLL
social-FXOWXUDOHLVSRUWLYH
Sursele de venituri financiare, yvn, sunt reprezentate de:

- EXJHWXO DGPLQLVWUD LHL GH VWDW FHQWUDOH VDX ORFDOH SHQWUX

XQHOHVXEYHQ LL

-IRQGXOGHFUHGLWDUHEDQFDU SHQWUXOXFU ULGHSURWHF LDPXQFLL

obiective social-FXOWXUDOHLVSRUWLYHGHWLSLQYHVWL LH
-GRQD LL
-FRQWULEX LDVDODULD LORU
$WHQ LRQDUH
Q PDMRULWDWHD FD]XULORU LQIRUPD LD \Y VH VLWXHD]  OD QLYHOXO FKHOWXLHOL VDX DO

REOLJD LHL ILQDQFLDUH GHWH

rminat anterior; n alte cazuri

GHWHUPLQ SHED]DXQRUFRWHDGPLVHGHOHJH

D(ILFLHQ

LQIRUPD LD UHVSHFWLY  VH

DHFRQRPLF
3HQWUX DF LXQLOH GH FRQVXP YL]kQG SHUVRQDOXO QX VH SUDFWLF 

GHWHUPLQDUHDXQRULQGLFDWRULGHHILFLHQ

WLSLQYHVWL LH

Q SUDFWLFD GLQ DOWH

Indicatori
SULYLQGHILFLHQ D

ii
personalului
ILQDQ

FXH[FHS LDOXFU ULORUGH

UL GRFXPHQWHOH GH SURLHFWDUH ILQDQFLDU 

HYLGHQ LD] RVHULHGHLQGLFDWRULVXJHVWLYLFXPDUIL

- nivelul cheltuielilor sociale / salariat;

-GRWDUHDWHKQLF XQORFGHPXQF 
- salariul mediu / salariat / an;
- FRQWULEX LD vQWUHSULQGHULL OD IRQGXULOH
recalificare / salariat / an etc.

GH DVLJXU UL RPDM

AVHPHQHD LQGLFDWRUL UHGD L vQ PRG JOREDO L SULQ LQGLFDWRUXO

salariu social / salariat / anGDXRLPDJLQHUHDO DVXSUDHIRUWXOXL

ILQDQFLDU DO vQWUHSULQGHULL SHQWUX DVLJXUDUHD FRQGL LLORU GH PXQF 

GHLJLHQ L VHFXULWDWHSHQWUXSURSULXOSHUVRQDOILLQGWRWRGDW XQ

SXQFW GH VSULMLQ DO PDQDJHUXOXL vQ QHJRFLHULOH FX VLQGLFDWXO L

VDODULD LLXQLW

LLUHVSHFWLYH

Q VLWXD LD vQ FDUH LQGLFDWRULL \H DX XQ QLYHO FRUHVSXQ] WRU

serviciul financiar trece la adoptarea de decizii financiare pentru

principalele actiYLW LGHFRQVXP

10.3. DECIZII FINANCIARE

PRIVIND PERSONALUL
Q DFWLYLWDWHD GH SURLHFWDUH VHUYLFLXO ILQDQFLDU DGRSW  vQ

Balansarea
YHQLWXULORUL

cheltuielilor

prezent, n mod distinct n buget doar decizia pentru $F LXQL

social-FXOWXUDOHLVSRUWLYH.
Macheta acestei decizii, sub forma unui tablou de balansare
vQWUHYHQLWXULLFKHOWXLHOLILQDQFLDUHDUHXUP WRDUHDFRPSRQHQ

5HVXUVHLFKHOWXLHOLSHQWUX

DF LXQLVRFLDO FXOWXUDOHLVSRUWLYH

pe perioada .........................

Cod 06

01. Resurse curente (rd 02 + rd 06)

02. ContriEX LLDOHSHUVRQDOXOXL
03. -SHQWUXWUDWDPHQWXOEDOQHDULRGLKQ
04. -SHQWUXvQWUH LQHUHDFRSLLORUvQFUHH
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07. Cheltuieli n anul curent (rd 08 + ... + rd 15)

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09. -FKHOWXLHOLGHKUDQ LUHJLHSHQWUXFUHH
10. -FKHOWXLHOLGHKUDQ LUHJLHSHQWUXJU GLQL H
11. -FKHOWXLHOLGHKUDQ LUHJLHSHQWUXFDQWLQH
12. -vQWUH LQHUHLUHSDUD LLODF PLQele pentru tineret
13. - cheltuieli culturale
14. - cheltuieli sportive
15. - alte cheltuieli
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din:
17. - VXPH DORFDWH GLQ YHQLWXUL SHQWUX DF LXQL VRFLDO-FXOWXUDOH L

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18.

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indicatorii 08-15, yvp de indicatorul 17, iar yvn de indicatorii 01
L

Pentru proiectarea financiaU

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la:
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economice pentru:
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persoane handicapate (1% la
fond salarii realizat lunar)
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(2% asupra drepturilor brute
ale salariilor etc.)
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-IRQGRPDM
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personalului


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CHELTUIELI (yc)
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2.

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Total yc

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sunt reprezentate de
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de indicatorii 1-\FL\Fo de indicatorii 5-8.

2. Participarea la profit
VENITURI (yv)

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2. Dividende (yvp)
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proprietari (yco)
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Total yc

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(yvp)

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Deciziile privind
personalul n
Bugetul firmei

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i vor
fi tratate pe larg n partea a V-a, proiectarea fluxurilor financiare
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Locul deciziilor financiare privind personalul n bugetul general

al ntreprinderii este n partea a doua a machetei, decizii
referitoare la procesul de consum.

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5,

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lului sunt administrate de

ntreprindere?

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general?

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gestionate de societate, n general?

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