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Indicatorii de evaluare ai prezentului plan de afaceri

1) Cifra de afaceri
CA = p * q
2) Variatia CA
CA = CA1 CA0
Indicator
CA
CA

2012
285.772
0

2013
542.198
256.426

2014
591.253
49.055

2012
186.146
285.772
99.626
15.940
83.686

2013
343.408
542.198
198.790
31.806
166.984

2014
356.246
591.253
235.007
37.601
197.406

2013
166.984
542.198
30.79 %

2014
197.406
591.253
33.38 %

3) Profitul Brut
PrB = Vt - Cht
4) Profitul Net
PrN = PrB Impz Pr
Indicator
Cheltuieli
Venituri
PrB
Impz Pr
PROFITUL NET

5) Rentabilitatea comercial
R com = Profit / Cifra de afaceri * 100
Indicator
Profitul
CA
Rcom

2012
83.686
285.772
29.28 %

6) Rentabilitatea economic
Rec = Profit net din exploatare / Activ economic * 100
Indicator
Profit net

2012

2013

83.686

166.984

2014
197.406

Activ economic

79.000

85.250

83.241

Rec

105.93 %

195.87 %

237.15 %

7) Rata disponibilitilor bneti


RDb = Db / AT * 100
Indicator

2012

2013

2014

Db
AT

12.000
79.000

24.136
85.250

36.254
83.241

RDb

15.18 %

28.31 %

43.55 %

8) Rata lichiditii curente


Rata lichiditii curente = Ac / Dts
Indicator
Ac
Dts
Rlc

2012
34.000
13.200
257.57 %

2013
42.513
16.230
261.94 %

2014
52.412
18.521
282.98 %

9) Rata lichiditii rapide


Rata lichiditii rapide = (Cr + Db) / Dts
Indicator
Cr
Db
Dts
Rlr

2012
2.000
12.000
13.200
1.06 %

2013
1.852
24.136
16.230
1.60 %

2014
2.500
36.254
18.521
2.09 %

2013
24.136
16.230
148.71 %

2014
36.254
18.521
195.74 %

10) Rata lichiditii imediate


Rata lichiditii imediate = Db / Dts
Indicator
Db
Dts
Rli

2012
12.000
13.200
90.90 %