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H[SHGLDWH  ,QGLFDWRUXO VH VWDELOHWH SH VXEGLYL]LXQL DOH UH HOHL GH FDOH IHUDW UHJXODWRDUH GH FLUFXOD LH XQGH vQ DIDUD P UIXULORU H[SHGLDWH HOH HIHFWXHD] SHQWUX P UIXULOH SULPLWH GH OD UHJLRQDOHOH L UHJXODWRDUHOH YHFLQH

9ROXPXO P

UIXULORU WUDQVSRUWDWH vQ FRQWDLQHUH

este un indicator care include greutatea

FHD D

P UIXULORU vQF UFDWH vQ FRQWDLQHUH L WUDQVFRQWDLQHUH LQFOXVLY JUHXWDWHD FRQWDLQHUHORU GDU I U

transcontainerelor.
1XP
UXO FRQWDLQHUHORU WUDQVSRUWDWH LQFOXGH FRQWDLQHUHOH L WUDQVFRQWDLQHUHOH vQF UFDWH FX PDUI  vQ YDJRDQH

9DJRDQH vQF
(YLGHQ D VH UHDOL]HD]

UFDWH HVWH XQ LQGLFDWRU IL]LF H[SULPDW vQ YDJRDQH FRQYHQ LRQDOH GH GRX

RVLL

GLVWLQFW SH UHJLRQDOH L VWD LL GH FDOH IHUDW  SH EHQHILFLDUL SH FDWHJRULL GH

vagoane etc.
9DJRDQH GHVF
UFDWH VH H[SULP vQ XQLW L IL]LFH L FRQYHQ LRQDOH FXSULQ]kQG WRWDOLWDWHD YDJRDQHORU DMXQVH OD VWD LLOH GH GHVWLQD LH VDX OD VWD LLOH GH IURQWLHU 

3DUFXUVXO P
DFWLYLW

UIXULORU HVWH XQ LQGLFDWRU FRPSOHW vQWUXFkW VLQWHWL]HD]

LL GH WUDQVSRUW WRQDMXO P UIXULORU WUDQVSRUWDWH 

q L d GLVWDQ D vQ NP

GRX

GLPHQVLXQL DOH

PARM =  q d
,QGLFDWRUXO VH H[SULP vQ WRQH QHWH

(4.1) -km, deci exclusiv greutatea vehiculului. Indicatorul este (R H[SULP

GXUDWD PHGLH D XQXL FLFOX GH

XWLOL]DW SHQWUX UHSDUWL]DUHD YHQLWXULORU vQWUH UHJLRQDOHOH GH FDOH IHUDW  $O L LQGLFDWRUL

7LPSXO PHGLX GH UXODM DO YDJRDQHORU GH PDUI

transport complet a vagoanelRU

vQF UF UL VXFFHVLYH

GH PDUI

vQ OLPLWHOH UH HOHL UHVSHFWLY WLPSXO PHGLX vQWUH GRX

QF

UF

WXUD PHGLH VWDWLF

D YDJRDQHORU GH PDUI

,06 H[SULP  vQ WRQH vQF UF WXUD

PHGLH D XQXL YDJRQ FRQYHQ LRQDO D  RVLL vQWU

-un ciclu de transport.

GLVWDQ D SDUFXUV  vQ PHGLH vQWU R RU

Viteza mHGLH

FRPHUFLDO

D WUHQXULORU H[SULP

GH

FLUFXOD LH L VH FDOFXOHD]

FD UDSRUW vQWUH SDUFXUVXO WRWDO DO WUHQXULORU L WLPSXO GH FLUFXOD LH vQWUH

VWD LLOH FDS GH VHF LH Q WLPSXO GH FLUFXOD LH VH LQFOXGH WLPSXO GH GHSODVDUH SURSULX ]LV L WLPSXO GH RSULUH vQ VWD LLOH LQWHUPHGLDUH

b) ,QGLFDWRULL WUDQVSRUWXOXL DXWR GH P

7UDQVSRUWXO P UIXUL UHDOL]DW L VH SH GRFXPHQWHOH WUDQVSRUWXO DXWR GH P UIXUL GH FDOHD IHUDW  ,QIRUPD LLOH SDUFXUV L vQWUH SULPDUH IRDLH VH

UIXUL SH GLVWDQ H GH L UHODWLY PDL UHGXVH SULQ GH WUDQVSRUWXO VH GH QHFHVDUH EHQHILFLDU L

FRPSOHWHD] 

stabilirii indicatorilor, sunt extrase din

WUDQVSRUW  GLQ FDUH FRQILUP 3HQWUX OD vQWUHSULQGHUHD WUDQVSRUW FRQYHQ LD UHIHULWRDUH

VFULVRDUHD

HIHFWXHD]

GHFRQW ULOH

transporturile externe

XWLOL]HD]

UHJOHPHQW ULOH

GRFXPHQWHOH

7UDQVSRUWXO ,QWHUQD LRQDO 5XWLHU 7,5 'LQWUH SULQFLSDOLL LQGLFDWRUL SRW IL DPLQWL L

0 UIXUL H[SHGLDWH VH H[SULP

vQ WRQH L FDUDFWHUL]HD]

YROXPXO WUDQVSRUWXULORU HIHFWXDWH

cu autovehicule proprii sau nchiriate.

3DUFXUVXO P UIXULORU HVWH LQGLFDWRUXO FDUH VH RE LQH SULQ PXOWLSOLFDUHD JUHXW LL SURGXVHORU WUDQVSRUWDWH FX GLVWDQ HOH SDUFXUVH F ,QGLFDWRULL WUDQVSRUWXOXL QDYDO GH P Q YROXPXO P UIXULORU WUDQVSRUWDWH GLQ UIXUL FDGUXO UHOD LLORU H[WHUQH WUDQVSRUWXO QDYDO HVWH

SUHSRQGHUHQW 'LQWUH SULQFLSDOHOH FDWHJRULL GH P UIXUL FH IDF RELHFWXO WUDQVSRUWXOXL QDYDO VH SRW

DPLQWL SURGXVHOH SHWUROLHUH SURGXVHOH FKLPLFH PLQHUHXULOH F UEXQLL P UIXULOH JHQHUDOH HWF 0 UIXULOH SRW IL WUDQVSRUWDWH FX QDYH SURSULL VDX vQFKLULDWH 3XQHUHD OD GLVSR]L LD QXPHOH GH QDYORVLWRUXOXL GH F WUH DUPDWRU vQ VFKLPEXO XQHL VXPH GH EDQL QXPLW QDYOX SRDUW

navlosire.
6XUVHOH GH LQIRUPD LL SHQWUX FDOFXOXO LQGLFDWRULORU VSHFLILFL DFHVWXL WL FRQWUDFWXO GH QDYORVLUH vQF UFDUH VH QXPHVF L FRQRVDPHQWXO  FDUH FHUWLILF LDU VXPHOH SO WLWH SHQWUX

p de transport, sunt:
VH QXPHVF P UIXUL

P UIXULOH vQF UFDWH SH QDY  7D[HOH GH WLPSXO GHS LW UDPXUL OD vQF UFDUH

stalii

contrastalii. Unii dintre indicatori sunt

H[SHGLDWH  SDUFXUVXO P UIXULORU P

RDUHFXP

VLPLODUL

FHORUODOWH

GH

WUDQVSRUW

HWF P UIXUL WUDQVSRUWDWH L VH FDOFXOHD] SULQ

Indicatorul

UIXUL H[SHGLDWH FRLQFLGH FX

vQVXPDUHD FDQWLW

LORU H[SHGLDWH vQ WRQH UIXULORU vQF UFDWH SH QDYH VH SRDWH VWDELOL ILH SUHDODELO SULQ FkQW ULUH ILH SH SH PDUFDMXO DSOLFDW OD ERUGXO

*UHXWDWHD P

ED]D SHVFDMXOXL QDYHL DGLF DS

D DGkQFLPLL GH FXIXQGDUH D QDYHL FLWLW vQF UFDUH

QDYHL LDU SULQ XWLOL]DUHD XQRU GLDJUDPH L WDEHOH VSHFLDOH VH VWDELOHWH GHSODVDP GLVORFDW GH QDY  vQDLQWH L GXS

entul - ca volum de

3DUFXUVXO P

UIXULORU VH VWDELOHWH WRW FD VXP vQVDX WRQH R JDP YDULDW

D SURGXVHORU vQWUH GLVWDQ HOH SDUFXUVH L  

WRQDMXO WUDQVSRUWDW (O VH H[SULP FXP VXQW DFWLYLW

-km, dar, mai ales, n tone-PLOH  PLO

2 km).
L

3HQWUX GRPHQLXO SRUWXDU H[LVW GH GHSR]LWDUH DFWLYLW

GH LQGLFDWRUL DGHFYD L VSHFLILFXOXL PXQFLL

L GH WUDQVERUGDUH D P UIXULORU GH SH QDYH SH XVFDW L GH SH XVFDW SH QDYH DFWLYLW L GH SUHOXFUDUH VRUWDUH FRQ

trol, ambalare, mbuteliere etc. Dintre LQGLFDWRULL DFWLYLW LL SRUWXDUH, se pot aminti: 1XP UXO GH QDYH RSHUDWH - indicator ce depinde de capacitatea de trafic a radei (parte a
&DQWLWDWHD GH PDUI  FH WUDQ]LWHD]
SULQ SRUW HVWH GHSHQGHQW GH FDSDFLWDWHD IURQWXOXL

SRUWXOXL vQ FDUH QDYHOH VXQW vQ DWHSWDUH

GH GDQH IURQWXO GH DFRVWDUH L RSHUDUH D QDYHORU GH FDSDFLWDWHD GHSR]LWHORU D LQVWDOD LLORU L XWLODMHORU FD L GH FDSDFLWDWHD F LORU IHUDWH L D GUXPXULORU GLQ LQFLQWD SRUWXOXL

Traficul portuar

H[SULP

vQ WRQH FDQWLWDWHD P UIXULORU LQWUDWH L LHLWH vQL GLQ SRUWXUL UIXUL LL GH WUDQVSRUW DHULDQ WUDQVSRUWXO GH P UIXUL DUH R FDUH FXSULQGH LQIRUPD LL

IOXYLDOH L PDULWLPH G ,QGLFDWRULL WUDILFXOXL DHULDQ GH P Q JHQHUDO P UIXULOH WUDQVSRUWDWH SH FDOHD DHUXOXL DX YDORDUH ULGLFDW  SHULVDELOLWDWH L WUHEXLH V

aMXQJ

vQ WLPS VFXUW OD GLVWDQ H PDUL Q WRWDOXO DFWLYLW

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Sursa de date pentru calculul indicatorilor este fractul aerian, destinatarul.

7UDQVSRUWXO GH P UIXUL VH HIHFWXHD] VDQLWDU  HWF

SULQ FXUVH UHJXODWH FXUVH FKDUWHU RUJDQL]DWH OD FHUHUHD

EHQHILFLDULORU L FXUVH XWLOLWDUH SHQWUX DJULFXOWXU  DVLVWHQ

3ULQFLSDOLL LQGLFDWRUL DL DFHVWXL WLS GH WUDQVSRUW VXQW P UIXUL H[SHGLDWH SDUFXUVXO P UIXULORU Q SULQFLSLX DFHWL LQGLFDWRUL DX FRQ LQXW VLPLODU FX FHL FDOFXOD L vQ DOWH WLSXUL GH WUDQVSRUW % ,QGLFDWRUL DL WUDQVSRUWXOXL GH F FDGUXO UH HOHL GH FLUFXOD LH O WRUL au rolul de a asigura deplasarea persoanelor n n scopuri economice, social-culturale, recreative etc. SH WHULWRULXO PDL PXOWRU UHJLRQDOH ORFDO vQ

6WUXFWXUD WUDILFXOXL GH F O WRUL VH XUP UHWH DVWIHO

- FD WUDQVSRUW IHURYLDU LQWHUQD LRQDO GLUHFW limitele unei singure regionale), suburban; - auto: urban, interurban, turistic, special; - DHULDQ LQWHUQD LRQDO LQWHUQ - transportul cu metroul; - QDYDO IOXYLDO L PDULWLP
6XUVHOH GH LQIRUPD LL SHQWUX FDOFXODUHD GRFXPHQWH GH HYLGHQ

LQGLFDWRULORU

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LL

GH

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ELOHWH FX GHVWLQD LH F WUH VWD LXQL EDOQHRFOLPDWHULFH WUDQVSRUWXUL vQ UHJLH OHJLWLPD LL PLOLWDUH ELOHWH SHQWUX WUDILF LQWHUQD LRQDO HWF

a) n traficul feroviar, principalii indicatorL

SDUFXUVXO F O WRULORU WUHEXLH VWDELOLW QX QXPDL FD

VXQW FL L

F O WRUL SH

SOHFD L

SDUFXUVXO OD

F O WRULORU  QWUXFkW OD HIHFWXDUHD XQHL F O WRULL SH FDOHD IHUDW WRWDO

SRW SDUWLFLSD PDL PXOWH UHJLRQDOH UHJLRQDOHOH SDUWLFLSDQWH

activitate. PULQFLSDOLL LQGLFDWRUL DL WUDQVSRUWXULORU GH F O WRUL & O WRUL SOHFD L - FDUH vQ WUDQVSRUWXO IHURYLDU FXSULQGH F
IHUDW GLQ DUD QRDVWU O

O WRUL SOHFD L GLQ VWD LLOH GH FDOH ULL

L F O WRUL SOHFD L GLQ VWU LQ WDWH L FDUH DX LQWUDW SULQ IURQWLHUHOH

&

WRUL VRVL L

LQGLF

VIkULWXO F O WRULHL L HVWH OD QLYHOXO XQHL UHJLRQDOH HJDO FX VXPD ULL QXPDL OD QLYH

F O WRULORU VRVL L vQ VWD LLOH DFHVWHLD L D FHORU LHL L SULQ IURQWLHUHOH

& O

WRUL WUDQVSRUWD L

HVWH LQGLFDWRUXO FDUH VH FDOFXOHD]

lul regionalelor
YROXPXO

VDX DO VHF LLORU GH FLUFXOD LH GHRDUHFH SH DQVDPEOXO UH HOHL HVWH HJDO FX F O WRULL SOHFD L

3DUFXUVXO

WRULORU

UHSUH]LQW

LQGLFDWRUXO

FH

P VRDU

FHO

PDL

FRPSOHW

WUDILFXOXL GH SHUVRDQH OXkQG vQ FRQVLGHUDUH DWkW QXP UXO F O WRULORU WUDQVSRUWD L FkW L GLVWDQ HOH GH

deplasare.
'LVWDQ D PHGLH D F
O WRULHL UHSUH]LQW GLVWDQ D H[SULPDW vQ NP SDUFXUV  vQ PHGLH GH XQ F O WRU L VH VWDELOHWH FD UDSRUW vQWUH SDUFXUVXO F O WRULORU L QXP UXO F O WRULORU WUDQVSRUWD L

Venitul mediu

HVWH LQGLFDWRUXO FDUH H[SULP

VXPD vQFDVDW  vQ PHGLH GH RUJDQL]D LD GH FD UDSRUW vQWUH WRWDOXO QXP UXO F O WRULORU DO

WUDQVSRUW SHQWUX XQ F O WRU WUDQVSRUWDW SH GLVWDQ D GH  NP 6H FDOFXOHD] VXPHORU vQFDVDWH L SDUFXUVXO F O WRULORU VH P VRDU YROXPXO DFWLYLW FkW LL L DWkW

b) n transportul naval
WUDQVSRUWD L PLL F O WRUL P UIXULORU

SULQ

YROXPXO

P UIXULORU PLL WRQH

SULQ SDUFXUVXO F O WRULORU L

c) Volumul transportului prin conducte petroliere magistrale. 9ROXPXO P UIXULORU

Wransportate cuprinde greutatea produselor petroliere pompate prin

FRQGXFWH SHWUROLHUH PDJLVWUDOH L DMXQVH OD GHVWLQD LH $O WXUL GH LQGLFDWRULL QDWXUDOL VH XWLOL]HD] YDORULFL vQ XQLW L E QHWL $VWIHO vQ FRQYHQ LRQDO L R VHULH GH LQGLFDWRUL QDWXUDO FRQYHQ LRQDOL L

WUDQVSRUWXO

IHURYLDU

DXWR

QDYDO

VH

IRORVHWH

tona-km

, iar n traficul aerian, F

O WRUXO NP FRQYHQ LRQDO GDWRULW

SUHSRQGHUHQ HL DFHVWXL WLS GH

transport). Volumul total de transport vQ XQLW



L FRQYHQ LRQDOH HVWH VWDELOLW DVWIHO 

P t):

P t =  P q + k  P c,

(4.2)

P q UHSUH]LQW SDUFXUVXO P UIXULORU vQ WRQH-km fizice;  P c UHSUH]LQW SDUFXUVXO F O WRULORU vQ F O WRUL-km); k - FRHILFLHQWXO GH WUDQVIRUPDUH vQ WUDILFXO IHURYLDU

WRQ NP

unde:

 WRQ

-NP

 F O WRUL

 F O

-km; n traficul fluvial 1 WRQ -NP WRUL -NP vQ FHO DHULDQ  WRQ -NP  F O
GH FRPSDUD LH

 F O WRUL NP vQ FHO PDULWLP  WRQ WRUL

-km = 1 F -

O WRU

-km; n auto 1 -

-km).

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 ,QGLFDWRUL SHQWUX P

VXUDUHD UH]XOWDWHORU DFWLYLW

LL DJHQ LORU

HFRQRPLFL GLQ VIHUD FRPHU XOXL LQWHULRU L DOLPHQWD LHL SXEOLFH

QWUH PRPHQWXO H[LVW ILQDOL] ULL SURGXF LHL L FHO DO DFKL]L LRQ ULL P UIXULORU vQ YHGHUHD

coQVXPXOXL

XQ GHFDODM vQ VSD LX L WLPS $LFL LQWHUYLQ DJHQ LL HFRQRPLFL FX DFWLYLWDWH GH vQFKLGHUHD FLUFXLWXOXL HFRQRPLF PLMORFHVF UDSRUWXULOH vQWUH IXUQL]RUL L

FRPHU  $FHWLD DVLJXU

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-o

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vQWUH SURGXF LH L FRPHU XO FX DP QXQWXO

Q IXQF LH GH WLSXO P UIXULORU YkQGXWH DJHQ LL HFRQRPLFL VH JUXSHD] L FRPHU FX SURGXVH QHDOLPHQWDUH

LL DJHQ LL HFRQRPLFL SRW IL DSDU LQ WRUL GH FRPHU XO GH VWDW FRRSHUDWLVW L WLSXO P UIXULORU GHVI FXWH QHFHVLW IRUPDUHD XQRU L OD

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Continuitatea pURFHVXOXL
VWRFXUL 6WRFXULOH DX L UROXO V

DSURYL]LRQ ULL

DVLJXUH ULWPLFLWDWHD GHVIDFHULORU L vQ FD]XO DSDUL LHL XQRU GLILFXOW

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L vQ OLYUDUH VDX YkQ]DUH 6WRFXULOH H[LVW

OD SURGXF WRUL vQDLQWH GH OLYUDUH OD GHSR]LWHOH FRPHUFLDQ LORU FX ULGLFDWD

Nivelul absolut al stocului

H[SULPDW

vQ

XQLW

IL]LFH

SHQWUX

ILHFDUH

SURGXV vQ

parte,

UHVSHFWLY E QHWH SHQWUX DQVDPEOXO P UIXULORU

nivelul stocului este S 2 = S 1 + I E  XQGH  perioade; S - nivelul absolut al stocului, I L E LQWU

&D R UHIOHFWDUH VLQWHWLF

$YkQG vQ YHGHUH SHUPDQHQWHOH LQWU ULLHLUL GH SURGXVH GLQ VWRF OD ILQHOH XQHL SHULRDGH  VHPQLILF vQFHSXWXO UHVSHFWLY VIkULWXO XQHL

ULOH L UHVSHFWLY LHLULOH GLQ VWRF

D HYROX LHL YROXPXOXL VWRFXULORU VH XWLOL]HD] 

Nivelul mediu al stocului (S FDOFXODW SHQWUX PDL PXOW DFXUDWH H FD PHGLH FURQRORJLF SRQGHUDW  D YDORULORU Vtocului (S i  OD GLIHULWH PRPHQWH GH WLPS L LQWHUYDOHOH vQ ]LOH GLQWUH PRPHQWH (ti ). Rata stocului VH VWDELOHWH FD UDSRUW vQWUH P ULPHD VWRFXOXL H[LVWHQW vQWU-un moment al perioadei analizate (S L GHVIDFHULOH vQUHJLVWUDWH vQ DFHD SHULRDG Q):

S r=Q 1000
LQGLFDWRUXO DU WkQG P ULPHD VWRFXOXL QHFHVDU OD ILHFDUH

(4.3)
S) nu este ntotdeauna un nivel revelator al volumului  OHL vQFDV UL GLQ YkQ]DUHD

P UIXULORU 3HQWUX F VWRF ULL VH UHFRPDQG

VWRFXO PRPHQWDQ

FDOFXOXO UDWHL VWRFXOXL SH ED]D VWRFXOXL PHGLX DO SHULRDGHL FHUFHWDWH OXQ 

trimestru sau an):

r =

S Q

1000
ULORU SRDWH IL H[SULPDW

(4.4)
L FX DMXWRUXO LQGLFDWRUXOXL VWRF H[SULPDW vQ ]LOH

rulaj (s
XQLW

6LJXUDQ D YkQ]
SHQWUX XQLW

LOH FRPHU XOXL FX ULGLFDWD VDX VWRF H[SULPDW vQ

]LOH-desfacere (s ) pentru

LOH FRPHUFLDOH FX DP QXQWXO

s=S:

R Z

sau s = S :

Q Z

n care:

(4.5)

S este stocul existent la un moment dat; R - rulajul total al lunii, trimestrului sau anului; Q - GHVIDFHUHD VDX YkQ]DUHD FX DP QXQWXO Z - QXP UXO GH ]LOH DOH SHULRDGHL UHVSHFWLYH.
$FHVW LQGLFDWRU HVWLPHD] UHDSURYL]LRQDUH D XQLW QXP UXO GH ]LOH vQ FDUH GHVIDFHUHD HVWH DVLJXUDW I U D IDFH YUHR LL DQDOL]DWH

'DF

vQ ORFXO VWRFXOXL PRPHQWDQ VH DUH vQ YHGHUH VWRFXO PHGLX DO SHULRDGHL FHUFHWDWH  UHVSHFWLY OD GHVIDFHUHD PHGLH ]LOQLF 

S),
R

prin raportarea la rulajul mediu zilnic (R

YDULDQW

Q

UH]XOW

D LQGLFDWRUXOXL PDL VXV DPLQWLW FDUH VH QXPHWH

9LWH]D

GH

FLUFXOD LH

P UIXULORU

V

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H[HPSOX

SHQWUX

XQLWDWH

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FX

DP QXQWXO VDX GH DOLPHQWD LH SXEOLF  UH]XOW

: (4.6)

V=

S Q

=S:

Q Z

Q
VWRFXO PHGLX GDF

FDUH DUDW

vQ FkWH ]LOH VH HSXL]HD]

VH PHQ LQH GHVIDFHUHD PHGLH ]LOQLF 

5RWD LD VWRFXULORU
$FHVW LQGLFDWRU FDOLWDWLY DO DFWLYLW LL vQWUHSULQGHULORU FRPHUFLDOH DUDW GH FkWH RUL VH

rennoiesc stocurile n perioadD FHUFHWDW jos:

L VH FDOFXOHD]

DSOLFkQG XQD GLQ UHOD LLOH GH FDOFXO GH PDL

nr =

sau

Z V

(4.7)
GH FkWH RUL YROXPXO GHVIDFHULORU HVWH DFRSHULW GH F WUH VWRFXO PHGLX

,QGLFDWRUXO DUDW

 ,QGLFDWRUL SHQWUX P FRPHU

&RPHU XO

VXUDUHD UH]XOWDWHORU DFWLYLW

LL ILUPH

lor de
RSHUD LXQLOH GH

H[WHULRU
FXSULQGH H[SRUWXO L LPSRUWXO GH P UIXUL LQFOXVLY

H[WHULRU

H[SRUWLPSRUW GHWHUPLQDWH GH DF LXQLOH GH FRRSHUDUH LQWHUQD LRQDO  VFKLPEXO GH P UIXUL SUHVW ULOH GH VHUYLFLL SURLHFWDUHD L H[HFXWDUHD GH OXFU UL DVLVWHQ D VDX FRODERUDUHD WHKQLF  YkQ]DUHD VDX FXPS UDUHD GH OLFHQ H SHQWUX IRORVLUHD EUHYHWHORU GH LQYHQ LL VDX D SURFHGHHORU WHKQRORJLFH VWU LQ L vQ

reexportul.
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prin indicatori fizici, cum sunt:

9ROXPXO P
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lasificate

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neclasificate.
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exportate (E L vQWUHDJD SURGXF LH Q). ,QGLFDWRUXO VH VWDELOHWH SH ILHFDUH VRUWLPHQW L SURGXV

g=

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100

(4.8)
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I)

n consumul de materii prime (M).

m=

I M

100

(4.9) orma unei rate de completare a resurselor interne (R): (4.10)

LL SHQWUX ILUPHOH GH WXULVP

,QGLFDWRUXO VH SRDWH VWDELOL L VXE I

m=

I R

 ,QGLFDWRUL DL DFWLYLW

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-profesionale,
L

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UXO WRWDO GH ]LOH SRW IL DU DU LQGLFDWRUL SULYL L L GLQ SXQFWXO GH YHGHUH DO VHQVXOXL IOX[XULORU L GLQ VWU LQ WDWH L vQ VWU LQ WDWH

WXULVWLFH

respectiv: - VRVLUL GH WXULWL GLQ - SOHF UL GH WXULWL vQ

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6H FDOFXOHD]

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(T  H[SULP

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FD QXP U PHGLX GH VRVLUL SH ]L SULQ UDSRUWDUHD QXP UXOXL WRWDO GH ]LOH 

QXP UXO GH ]LOH

z) luat n calcul, respectiv:

-turist ( zT ) la

SHULRDG 

T=

zT z
VH FDOFXOHD]

(4.11)
FD UDSRUW vQWUH QXP UXO WRWDO GH ]LOH WXULVW

Durata medie a sejurului ( z ( zT  L QXP UXO WRWDO GH WXULWL  T ),

DGLF 

z=

zT T

(4.12)
LQIRUPD LL PDL FRPSOHWH vQ GLUHFW SURSRU LRQDOH FX DFWLYLW LL WXULVWLFH JHQHUkQG HIHFWH HFRQRPLFH

$FHVW LQGLFDWRU DO WXUL GH FHO DO QXP UXOXL WRWDO GH WXULWL RIHU OHJ WXU FX DPSORDUHD P ULPHD VD

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LL ILUPHORU 3HQWUX

indicatorii
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DJUHJDUHD QHSXWkQG IL WRWDOL]D L GLIHULWH

UHFXUJH OD H[SULPDUHD E QHDVF 

1. Valoarea SURGXF

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$FHVW LQGLFDWRU UHSUH]LQW

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consumate intern vQ VHFWRDUHOH QHLQGXVWULDOH DOH XQLW

LL

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vQWUHJXO YROXP DO SURGXF LHL IL]LFH

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3. IndicatoUL E QHWL DL UH]XOWDWHORU vQ FRQVWUXF LL-montaj a) 3URGXF LD GH FRQVWUXF LL-PRQWDM WHUPLQDW (Pt H[SULP
RSHUD LLOH SUHY ]XWH vQ LQGLFDWRDUHOH GH QRUPH GH GHYL]

YDORDUHD OXFU ULORU H[HFXWDWH

ntr-R SHULRDG GH WLPS LQFOXVLY VXPHOH vQFDVDWH SHQWUX RUJDQL]DUHD GH DQWLHUH L FUHGLWH EDQFDUH acordate n acest scop). Este, n fapt, suma valorii articolelor de deviz la care s-au executat toate b)
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-montaj PT (CM)
GH

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VXPD GLQWUH SURGXF LD GH QHWHUPLQDW  SUHFXP L

FRQVWUXF LL PRQWDM

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SURGXF LHL

FRQVWUXF LL PRQWDM

YDORDUHD GLIHULWHORU SUHVWD LL DOH vQWUHSULQGHULL 5HOD LD GH FDOFXO D

PT (CM) este:

PT (CM) = Pt + (N2 N1 ) + PSU , unde:

PT(CM) UHSUH]LQW YDORDUHD SURGXF LHL WRWDOH GH FRQVWUXF LL-montaj; Pt - SURGXF LD WHUPLQDW  N2, N1 - SURGXF LD QHWHUPLQDW OD VIkULWXO L OD vQFHSXWXO SHULRDGHL PSU - YDORDUHD SUHVWD LLORU VWD LLORU GH XWLODMH L GH WUDQVSRUW D DWHOLHUHORU
RILFLLORU GH FDOFXO SHQWUX WHU L L SHQWUX DOWH DFWLYLW L SURGXFWLYH GLQ FDGUXO XQLW

GH SURLHFWDUH L D

LORU GH FRQVWUXF LL

montaj. c)
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VH GHWHUPLQ

SULQ VF GHUHD FKHOWXLHOLORU PDWHULDOH GLQ YDORDUHD

SURGXF LHL WRWDOH

4. Veniturile brute din activitatea de transport

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UHSUH]LQW

XQ

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JOREDO

FDUH

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SUHVWD LLOH GH

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Exprimarea LQGLFDWRUXOXL HVWH OHJDW GH SUH XULOH L WDULIHOH mai ales, n comparabilitatea n timp a volumului de transport. Veniturile nete se stabilesc astfel: Vn = Vb-CM, unde: Vb UHSUH]LQW YHQLWXULOH EUXWH CM - cheltuielile materiale.
Q SULQFLSLX FKHOWXLHOLOH PDWHULDOH DX R SRQGHUH PDL

(4.14)

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FX

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exemplu, cheltuielile cu combustibilul

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VXQW PDL ULGLFDWH vQ WUDQVSRUWXULOH DXWR L FHOH DHULHQH FHOH FX

VDODULLOH vQ WUDQVSRUWXULOH SH FDOHD IHUDW  DPRUWL] ULOH vQ WUDQVSRUWXULOH QDYDOH L DHULHQH QHWL vQ DFWLYLWDWHD GH FRPHU LQWHULRU L DOLPHQWD LH SXEOLF

Dintre principDOLL LQGLFDWRUL VH SRW PHQ LRQD a) 9ROXPXO YDORULF DO FLUFXOD LHL P UIXULORU FX ULGLFDWD FXSULQGH YkQ]DUHD GH P
VDX X]DWH F WUH GHWDLOLWL F WUH XWLOL]DWRUL LQGXVWULDOL L FRPHUFLDOL F WUH XQHOH FROHFWLYLW L

UIXUL QRL

Ca indicatori ai rulajului unui agent economic cu activitate cu ridicata se mai includ:

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FRPLVLRDQHOH vQFDVDWH SHQWUX WUDQ]DF LLOH HIHFWXDWH vQ FRQWXO WHU LORU

b) Volumul valoric al ciUFXOD

'XS JUXSHD] PRGXO GH UHDOL]DUH D vQ FRPHU FX SODWD LPHGLDW

LHL P

UIXULORU FX DP

QXQWXO FXSULQGH UHYkQ]DUHD F WUH

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vQ QXPHUDU FRPHU XO FX SODWD SULQ YLUDPHQW FRPHU FX SODWD SULQ LQWHUPHGLXO FDUWHOHORU GH FUHGLW FH LQFOXG LQGLFDWRUL OD SUHFXP PDV

SH ED]

GH DERQDPHQW FRPHU

FX SODWD vQ UDWH FRPHU DL LQWHQVLW LL XWLO YkQ] 

c)
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ULORU

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YkQ] ULOH GH

vQFDV ULOHORF

le/metru vQWU-un restaurant",

GH FDOFXODW FD H[WHULRU FX UHVSHFWDUHD

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te.

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- "valoarea imSRUWXULORU
LPSRUWDWRDUH SUH XUL &,) FRVW

HVWH

vQUHJLVWUDW

OD

SUH XO

GH

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GH

LPSRUWDWRU ULL

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-inssurance-freight);
HVWH vQUHJLVWUDW OD SUH XO GH WUDQ]DF LH IUDQFR IURQWLHUD ULL ULL OD IURQWLHUD

- "valoarea exporturLORU
YkQ] WRDUH 8QLWDWHD PRQHWDU  IRORVLW

H[SRUWDWRDUH VDX SUH XO )2% FH LQFOXG QXPDL FKHOWXLHOLOH GH DGXFHUH D P UILL SkQ

vQ H[SULPDUHD IOX[XULORU GH FRPHU PRQHG

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GH FRQW /D QRL vQ

IDFH DWkW vQ GRODUL 68$ SHQWUX RSHUD LXQLOH HIHFWXDWH vQ GHYL]H FRQYHUWLELOH OD SDULWDWHD GH VFKLPE  ,QGLFDWRUL E QHWL SH

ntru aprecierea rezultatelor firmelor din turism

ULORU GLQ WXULVP FDUH H[SULP YDORULF UH]XOWDWHOH DFWLYLW LL SHULRDG  Q P ULPHD LQGLFDWRUXOXL VH LQFOXG vQFDV ULOH GLQ

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a)

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b)

9ROXPXO

YkQ]

ULORU

FX

DP

QXQWXO

DOLPHQWD LH SXEOLF

HVWH XQ LQGLFDWRU FDUH LQFOXGH YDORULF YROXPXO YkQ] ULORU GH SUHSDUDWH GH GH FRIHW ULH L SDWLVHULH E XWXUL U FRULWRDUH L DOFRROLFH YkQGXWH vQ

EXF W ULH L EXIHW SURGXVH

UHVWDXUDQWH EXIHWH FRIHW ULL HWF SUHFXP L GH P UIXUL DOLPHQWDUH L SURGXVH FXOLQDUH GHVWLQDWH FRQVXPXOXL FROHFWLY FUHH VDQDWRULL FDQWLQH HWF 3HQWUX DFWLYLWDWHD WXULVWLF VH PDL SRW XWLOL]D L LQGLFDWRUL GHULYD L SUHFXP vQFDVDUHD PHGLH PHGLH SH R FDPHU  SH XQ ORF OD PDV 

pe zi-turist, ncasarea medie pe un pat-cazare, ncasarea

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vQFDVDUHD PHGLH SH VDODULDW vQFDVDUHD PHGLH SH XQ FOLHQW FKHOWXLHOL GH OD  OHL vQFDV UL HWF

+0 ':24'5+' $#0'#5%#

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++ .# 0+8'.7. (+4/'.14
LL XQHL UDPXUL HL ILLQG FRPXQL WXWXURU  %UXW  9DORDUHD 3URILWXO 0DUMD

$FHWL LQGLFDWRUL GHS HVF FDGUXO VSHFLILF DO DFWLYLW DJHQ LORU HFRQRPLFL LQGLIHUHQW GH SURILOXO DFWLYLW

LL UDPXULL GH DSDUWHQHQ

3ULQFLSDOLL LQGLFDWRUL VXQW &LIUD GH $IDFHUL 3URGXF LD %UXW  9DORDUHD $G XJDW $G XJDW 1HW  ([FHGHQWXO  %UXW GH ([SORDWDUH ([FHGHQWXO 1HW GH ([SORDWDUH

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vQ FRQFHS LD WHRULHL 6LVWHPXOXL &RQWXULORU 1D LRQDOH L L RIHU IDFLOLW L vQ SURFHVXO DJUHJ ULL

PHWRGRORJLF WLSXULOH GH DFWLYLW

indicatorilor la nivel macroeconomic. 1. Cifra de afaceri (CA) UHSUH]LQW

H[HUFLWDUHD FXUHQW

YROXPXO

WRWDO DO DIDFHULORU XQHL ILUPH HYDOXDWH

OD

SUH XULOH SLH HL ,QFOXGH GHFL YDORDUHD DIDFHULORU UHDOL]DWH GH F WUH DJHQWXO HFRQRPLF FX WHU LL SULQ D RELHFWXOXL GH DFWLYLWDWH ,QGLFDWRUXO VH FDOFXOHD] SULQ vQVXPDUHD YHQLWXULORU

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venituri din exploatare. Cifra GH DIDFHUL

QHFHVDU OXDW FD ED]

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vQ SUH XUL FXUHQWH LDU SHQWUX FRPSDUD LL vQ WLPS HVWH

FRUHFWDUHD UH]XOWDWXOXL FX LQGLFHOH SUH XOXL vQ YHGHUHD H[SULP ULL vQ SUH XULOH SHULRDGHL GH FRPSDUD LH

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(Veniturile totale GLQ DFWLYLWDWHD GH ED]

VH LQFOXG

YDORULF UH]XOWDWHOH ILQDOH SURGXVH ILQLWH VHPLIDEULFDWH OXFU UL LQGXVWULDOH OLYUDWH L OD H[SRUW VDX F WUH IRQGXO SLH HL RUL IRORVLWH vQ VHFWRDUHOH

VDX GHVWLQDWH OLYU ULL F WUH DOWH XQLW

neindustriale ale ntreprinderLL Q SURGXF LD PDUI - YDORDUHD SURGXVHORU ILQLWH UHDOL]DWH vQ

LQGLIHUHQW GH GHVWLQD LD XOWHULRDU D DFHVWRUD

VHF LLOH L DWHOLHUHOH LQGXVWULDOH DOH vQWUHSULQGHULL

- YDORDUHD VHPLIDEULFDWHORU GLQ SURGXF LD SURSULH OLYUDWH VDX GHVWLQDWH OLYU ULL - YDORDUHD OXFU ULORU VHUYLFLLORU FX FDUDFWHU LQGXVWULDO H[HFXWDWH SHQWUX WHU L sectoarele neindustriale ale ntreprinderii; - YDORDUHD RELHFWLYHORU GH SODQ WHKQLF WHUPLQDWH L YDORULILFDWH vQ FXUVXO OXQLL - YDORDUHD SUHOXFU ULL PDWHULLORU SULPH L D PDWHULDOHORU FOLHQ LORU
 3URGXF LD EUXW 3%

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UHFRPDQGDW GH 218 'HRVHELUHD IXQGDPHQWDO HYLGHQ HFRQRPLF VSHFLILF

GH 6LVWHPXO 3URGXF LHL 0DWHULDOH VLVWHP GH vQ IDSWXO F  vQ 6&1 QX VH PDL IDFH GLVWLQF LH LOH HFRQRPLFH QX VH PDL VHSDU WHRULD IDFWRULORU GH

ULORU VRFLDOLVWH FRQVW

vQWUH FDUDFWHUXO SURGXFWLY L QHSURGXFWLY DO PXQFLL UHVSHFWLY DFWLYLW

VDX QX GH YDORDUH FL GH YHQLWXUL 6&1 DUH FD IXQGDPHQW WHRUHWLF HVHQ LDO

SURGXF LH  FRQIRUP F UHLD RE LQHUHD XQXL HIHFW UH]XOWDW HFRQRPLF QX VH SRDWH FRQFHSH vQ DIDUD SDUWLFLS ULL L FRQVXP ULL WXWXURU IDFWRULORU GH SURGXF LH PXQF  QDWXU  FDSLWDO 6H HOLPLQ DEVROXWL]DUHD PXQFLL FD XQLF SURGXF WRU GH YDORDUH SUH]HQW L WHRULD SURGXF LHL PDWHULDOH WHRUHWLF D 630 6LVWHPXO 3URGXF LHL 0DWHULDOH DVWIHO

- baza

,QIRUPD LLOH QHFHVDUH FDOFXO ULL LQGLFDWRULORU GH UH]XOWDWH OD QLYHOXO DJHQ LORU HFRQRPLFL VH RE LQ GLQ FRQWXULOH vQ FDUH VH vQUHJLVWUHD] DFWLYLW LOH vQ GHFXUVXO XQHL SHULRDGH GH WLPS DFHVWHD

ILLQG FRQWXO SURGXF LH FRQWXO GH YHQLWXUL FRQWXO SDWULPRQLX FRQWXO IL 3HQWUX P VXUDUHD UH]XOWDWHORU DFWLYLW FDUH FXSULQGH XUP WRULL LQGLFDWRUL

nanciar. ,

LL HFRQRPLFH VH IRORVHVF GDWHOH GLQ &RQWXO 3URGXF LH

Tabelul nr. 4.1 1 2 3 4 5 6

Cheltuieli Consumul intermediar (CI)
QFDV UL

QFDV UL GLQ YkQ]DUHD EXQXULORU SURGXVH L OLYUDWH F WUH DO L DJHQ L

economici (IN) Amortizarea capitalului fix (A)

6DODULL L DOWH FKHOWXLHOL OHJDWH GH IDFWRUXO PXQF 6

Modificarea volumului stocurilor

PDWHULDOH GLQ SURGXF LH SURSULH

(soldul stocurilor) D M Impozite nete (impozite indirecte VXEYHQ LL ,1 'REkQ]L UHQWH WD[H SO WLWH

Bunuri de natura capita- lului fix,

GLQ SURGXF LD SURSULH )

3URILWXO VRFLHW

LL 35

Pentru dezYROW UL Agregate Macroeconomice

6WDWLVWLF WHRUHWLF L

UHFRPDQG P 

,

&DSDQX 7HKQLF 

3

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&

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6LVWHPXO

&RQWXULORU & 0LWUX 

1D LRQDOH 9

(GLWXUD $// %XFXUHWL  $O ,VDLF 0DQLX $ *U GLQDUX 9 9RLQHDJX & 0LWUX  (GLWXUD &KLLQ

HFRQRPLF

X, 1994; Al. Isaic-0DQLX

 %XFXUHWL 

9RLQHDJX

Statistica pentru managementul afacerilor (GLWXUD (FRQRPLF

Consumul intermediar &, GHWHUPLQDW FD VXP D XUP WRDUHORU HOHPHQWH - cheltuieli pentru acKL]L LRQDUHD GH PDWHULL SULPH PDWHULDOH FRPEXVWLELO HQHUJLH DS  DEXU ambalaje, MMP; - soldul stocurilor de materii prime, materiale, combustibili, ambalaje, cheltuieli anticipate S ( ), ; - FKHOWXLHOL SHQWUX VHUYLFLL DFKL]L LRQDWH GH ILUP  SUHOXFUDWH GLQ SURGXF LH SURSULH L LQWUDWH
LQWHJUDO vQ FRPSRQHQ D EXQXULORU L VHUYLFLLORU OLYUDWH &6

DOWH

FKHOWXLHOL

PDWHULDOH

WUDQVSRUW

SRW 

WHOHFRPXQLFD LL

FKLULL

vQFKLULHUL

XWLODMH

GHSODV UL GHWD UL DVLJXU UL HWF $&0

- cheltuieli care se
DFWLYLWDWH GH FRPHU

VFDG GLQ YHQLWXUL UHVSHFWLY FKHOWXLHOL FX SUHJ WLUHD L SHUIHF LRQDUHD

SURIHVLRQDO  FKHOWXLHOL GH UHFODP  SURWRFRO SXEOLFLWDWH FRPLVLRDQH SO WLWH DJHQ LORU HFRQRPLFL FX H[WHULRU VXPH SO WLWH SHQWUX FRQWUDFWHOH GH FHUFHWDUH GH LQWHUHV QD LRQDO

neincluse n costuri. Amortizarea capitalului fix

'LQWUH SULQFLSDOHOH QRXW

$ H[SULP R DOW

vQ IRUP

E QHDVF

FRQVXPXO GH FDSLWDO IL[ 'H

PHQ LRQDW F  vQFHSkQG FX  VH DSOLF

OHJLVOD LH SULYLQG DPRUWL]DUHD

L VH SRW PHQ LRQD ULG

icarea plafonului valoric al bunurilor de

QDWXUD FDSLWDOXOXL IL[ OD  OHL UHGXFHUHD GXUDWHORU QRUPDWH GH IXQF LRQDUH FDOFXOXO DPRUWL] ULL ID GH YDORDUHD GH LQWUDUH YDORDUHD GH LQYHQWDU SHQWUX EXQXULOH GH QDWXUD FDSLWDOXOXL IL[ QRL L

valoarea de vQORFXLUH VDX DFWXDOL]DW SHQWUX EXQXULOH FDSLWDO IL[ DFKL]L LRQDWH VDX FRQVWUXLWH DQWHULRU XOWLPHL UHHYDOX UL - HG 500/1994), aplicarea unor proceduri de amortizare mai diverse: liniare,
SURJUHVLYH UHJUHVLYH vQ IXQF LH GH VWUDWHJLD DSOLFDW GH DJHQWXO HFRQRPLF D

Impozitele indirecte
SURGXF LH DFFL]HOH HWF 'DF

,, UHSUH]LQW

SO

L HIHFWXDWH GH F WUH DJHQ LL HFRQRPLFL F WUH VWDW

vQDLQWHD LPSR]LW ULL SURILWXOXL 6H LQFOXG LPSR]LWH GH QDWXUD 79$ LPSR]LWH SHQWUX LPSRUWXUL SHQWUX

GLQ LPSR]LWHOH LQGLUHFWH VH VFDG VXEYHQ LLOH VH RE LQ

impozitele indirecte nete (IN).

6XEYHQ LLOH FRQVWLWXLH WUDQVIHUXUL E QHWL DFRUGDWH GH JXYHUQ DJHQ LORU HFRQRPLFL vQ VFRSXO VSULMLQLULL UHDOL] ULL XQRU FDWHJRULL GH SURGXVH LQIOXHQ 3URILWXO VRFLHW LL  UHSUH]LQW ULL SUH XULORU VDX SLH HL XQRU SURGXVH LVDX VHUYLFLL

VROGXO FRQWXOXL FDWHJRULL GH SUH XUL

,QGLFDWRULL GH UH]XOWDWH vQ 6&1 VH VWDELOHVF vQ GRX

- OD SUH XULOH SLH HL SS - OD SUH XULOH IDFWRULORU GH SURGXF LH SI

'LIHUHQ D HVHQ LDO vQWUH FHOH GRX IRUPH GH HYDOXDUH VH DIO vQ LQFOXGHUHD VDX QX D LPSR]LWHORU LQGLUHFWH QHWH 'HFL LQGLFDWRULL H[SULPD L OD SUH XULOH IDFWRULORU GH SURGXF LH VXQW HJDOL FX LQGLFDWRULL HYDOXD L OD SUH XULOH SLH HL PLQXV LPSR]LWHOH LQGLUHFWH QHWH 3URGXF LD %UXW

(PB)

UHSUH]LQW

YROXPXO YDORULF DO SURGXF LHL UHDOL]DW

GH F WUH XQ DJHQW

economic ntr-R DQXPLW

SHULRDGD GH UHIHULQ

SHULRDG

L HVWH FRQVWLWXLW

GLQ YDORDUHD EXQXULORU L VHUYLFLLORU SURGXVH vQ

 6H LQFOXG vQ YDORDUHD LQGLFDWRUXOXL DWkW EXQXULOH L VHUYLFLL

le vndute altor

ILUPH FkW L FHOH FDUH QX DX IRVW YkQGXWH L DX FRQGXV OD PRGLILFDUHD VWRFXOXL VDX D YROXPXOXL

capitalului fix din propria unitate.

QFDV ULOH GLQ YkQ]DUHD EXQXULORU LQFOXG DWkW UH]XOWDWHOH DFWLYLW L GLQ SHULRDGH DQWHULRDUH GHFL VH YD OXD vQ LL GLQ SHULRDGD DQDOL]DW  FkW GLQ GLIHUHQ D GLQWUH FRQVLGHUDUH VROGXO VWRFXULORU YDORDUHD EXQXULORU GLQ SURGXF LD SURSULH LQWUDWH vQ VWRF L YDORDUHD EXQXULORU LHLWH GLQ VWRF Q ED]D 5DSRUWXOXL 6WDWLVWLF 3&, 9$ 3URGXF LH FRQVXP LQWHUPHGLDU YDORDUH DG XJDW  3% VH GHWHUPLQ FD VXP D 8UP WRDUHORU HOHPHQWH

- YHQLWXUL UHDOL]DWH GLQ DFWLYLWDWHD GH ED]  - YHQLWXUL UHDOL]DWH GLQ DOWH DFWLYLW L - VXEYHQ LL SHQWUX GLIHUHQ H GH SUH XUL L WDULIH - alte venituri; - YDULD LD GH VWRFXUL din care: produse finite;
SURGXF LH QHWHUPLQDW
L VHPLIDEULFDWH

 SURGXVH OXFU UL VHUYLFLL IDFWXUDWH L P UIXUL H[SHGLDWH

 9DORDUHD $G XJDW %UXW 9$% UHVSHFWLY YDORDUHD EUXW SULQ GRX PHWRGH D EXQXULORU L VHUYLFLLORU

finale produse ntr-R SHULRDG

D FD GLIHUHQ

GH WLPS HVWH GHWHUPLQDW

vQWUH YDORDUHD SURGXF LHL EUXWH L FRQVXPXO LQWHUPHGLDU GHFL

VAB (pp) = PB CI
consumate n procesul de prRGXF LH
vQ HYDOXDUHD UH]XOWDWHORU DFWLYLW LL LQGLFDWRU GH ED] E FD VXP

(4.15)
L GHFL QX LQFOXGH vQUHJLVWU UL UHSHWDWH ILLQG LQGLFDWRU LPSRUWDQW HFRQRPLFH

,QGLFDWRUXO QX FXSULQGH GHFL YDORDUHD EXQXULORU L D VHUYLFLLORU DFKL]L LRQDWH GH ILUP

VAB

VW 

GH

DVHPHQHD

OD

ED]D

FDOFXOXOXL

3,%

OD QLYHO PDFURHFRQRPLF D XUP WRDUHORU HOHPHQWH

- amortizarea mijloacelor fixe (A); - VDODULL SULPH DGDRVXUL FRPSHQVD LL HWF I U LPSR]LW 6 - FRQWULEX LL OD DVLJXU ULOH VRFLDOH &$6 - FRQWULEX LL OD IRQGXO GH RPDM &)6 cheltuieli care se scad din venituri: - taxe pentru cercetare; - alocD LH SHQWUX FRSLL SO WLW GH DJHQ LL HFRQRPLFL - FRQWULEX LL OD IRQGXO SHQWUX DJULFXOWXU  - IRQGXO GH UH]HUY L DOWH IRQGXUL VSHFLDOH - fondul de dezvoltare la regiile autonome; - alte cheltuieli;
LPSR]LWH L WD[H GDWRUDWH

- 79$ L DFFL]H - impozite pe salarii; - LPSR]LWH SH FO GLUL GH OD DJHQ LL HFRQRPLFL - taxe pentru folosirea terenurilor; - taxe pentru mijloace de transport; - taxe vamale de la persoane fizice; - LPSR]LWH SH VXPHOH RE LQXWH GLQ YkQ]DUHD DFWLYHORU - venituri financiare (se scad); - cheltuieli financiare; - profit impozabil.
 9DORDUHD $G XJDW 1HW 9$1 H[SULP YDORDUHD QRX FUHDW OD SUH XO IDFWRULORU GH F WUH ILUP  vQ SHULRDGD GH FDOFXO

VANpf = VAB (pp) A - Impozite Indirecte Nete (IN)

'HFL vQ DIDUD GLIHUHQ HL GLQWUH FHOH GRX

(4.16)
SULQ

FDWHJRULL GH SUH XUL FHL GRL LQGLFDWRUL GLIHU

amortizarea capitalului fix. 6. Excedentul Brut de Exploatare

LQGLUHFWH QHWH L VDODUL]DUHD IDFWRUXOXL PXQF 

(%( UH]XOW

GDF

GLQ 9$% VH HOLPLQ

LPSR]LWHOH

Deci: EBE = AmortizareD FDSLWDOXOXL IL[  'REkQ]L L 5HQWH  3URILW   EBE = A + D + PR (4.18) 7. Excedentul Net de Exploatare (1( HVWH GLIHUHQ D GLQWUH H[FHGHQWXO EUXW GH H[SORDWDUH
L DPRUWL]DUH FDSLWDOXOXL IL[

ENE = EBE A 8. Profit 35 FD PR = ENE DRT

(4.19)
LQGLFDWRU ILQDO DO DFWLYLW LL HFRQRPLFH VH VWDELOHWH FD GLIHUHQ vQWUH

H[FHGHQWXO QHW GH H[SORDWDUH L YROXPXO GREkQ]LORU UHQWHORU L WD[HORU

(4.20)
HFRQRPLFL FDUH YkQG

9. 0DUMD FRPHUFLDO 0& HVWH XQ LQGLFDWRU VSHFLILF DJHQ LORU produsele n starea n care le-au acKL]L LRQDW 0& VH GHWHUPLQ DVWIHO

MC = CA C = CA (PC + CHA + DS), unde: CA - cifra de afaceri; C - FRVWXO GH DFKL]L LH DO P UIXULORU PC - SUH XO GH FXPS UDUH DO P UIXULORU YkQGXWH CHA - FKHOWXLHOL GH DFKL]L LH DIHUHQWH DS- YDULD LD VWRFXULORU
De obicei, n practica
QRUPDO  HFRQRPLF  PDUMD FRPHUFLDO

(4.21)

DUH

GUHSW

FRUHVSRQGHQW

DGDRVXO

FRPHUFLDO FDUH DUH UROXO GH D DFRSHUL FKHOWXLHOLOH GH FLUFXOD LH L D DVLJXUD ILUPHL R SURILWDELOLWDWH

 +0&+%#614+ #+ 4'<7.6#6'.14 +0&+4'%6' + 2' 6'4/'0 .70) #.' #%6+8+6 ++ '%101/+%'

2SHUD LRQDOL]DUHD LQWHUPHGLXO FUHWHULL

VWUDWHJLLORU

PDQDJHULDOH LL

VH

PDQLIHVW L vQ

QX

QXPDL L

GLUHFW D

LPHGLDW LL

SULQ FL L

YROXPXOXL

DFWLYLW

HFRQRPLFH VXQW 

FRQVHFLQ SDUWH GLQ

SURILWDELOLW VSHFLILF 

indirect, cu efecte vizibile n intervale de timp. Dintre acHWL LQGLFDWRUL PDL LPSRUWDQ L
LQGLFDWRULORU FH FDUDFWHUL]HD] SLD  DEVROXW HVWH XQ LQGLFDWRU FDUH G

FRWD

SLD D

FUHWHUHD

SUHVWLJLXOXL ILUPHL VSRULUHD JUDGXOXL GH DWUDFWLYLWDWH D SURGXVHORU HWF WR L SXWkQG IL UHXQL L vQ FODVD SR]L LD ILUPHL SH SLD SRVLELOLWDWHD DSUHFLHULL SR]L LHL FRQFXUHQ LDOH D GH R vQWUHSULQGHUH VDX GH XQ SURGXV vQ

1. Cota de

DJHQWXOXL HFRQRPLF ,QGLFDWRUXO H[SULP FDGUXO SLH HL GH UHIHULQ &RWD GH SLD

SRQGHUHD GH LQXW

VH VWDELOHWH FD UDSRUW vQWUH YROXPXO YkQ] ULORU DJHQWXOXL HFRQRPLF

(qi , ) ID

GH YkQ] ULOH WRWDOH GLQ UHVSHFWLYXO SURGXV 

n
1

qi

C PA i =

i q 1

qi

100
(4.22)
S U L GLQ SLD H[SULP GLQDPLVPXO DJHQWXOXL HFRQRPLF  vQ SURPRYDUHD SULQ LQGLFHOH FRWHL GH SLD

&UHWHUHD

FRWHL

SURGXVHORU L DWUDJHUHD FRQVXPDWRULORU FUHWHUH P VXUDW

I CP = CP1 100 0
XQGH  L  VHPQLILF &RWD GH SLD UHODWLY H[SULP

C P

(4.23)
SHULRDGHOH FRPSDUDWH  L GH UHIHULQ SR]L LD ILUPHL FRPSDUDW  FX OLGHUXO vQ GRPHQLXO SLH HL

specifice:

CP R =

qA qB

100

(4.24)

unde: qA - volumul vnz ULORU VRFLHW LL FRPHUFLDOH DQDOL]DWH qB - YROXPXO YkQ] ULORU FRQFXUHQWXOXL FHO PDL LPSRUWDQW R R Evident, cu ajutorul unui indice (I CP R = CP 1 /CP 0 ) VH SRDWH DSUHFLD
SR]L LHL ILUPHL ID GH FRQFXUHQ ILGHOLW UHIOHFW  LL

L HYROX LD vQ WLPS D D FRQVWDQ HL FDUH DX

2.
FRQVHFLQ

&RHILFLHQWXO D

(kf) este un indicaWRU

,QGLFDWRUXO HVWH XQ UHSUH]LQW V DO

FDUH

RIHU

GLPHQVLXQH GH

FXPS U WRULORU (O

FRQVWDQ D DFHVWRUD D

FXPS U WRULORU SHQWUX ILUP

L SURGXVHOH

DFHVWHLD ILLQG R

VDWLVIDFHUL GH

SURFHQWXO H[WHQVLHL

FRQVXPDWRUL L UHIOHFW

DFKL]L LRQDW SURGXVXO vQ SHULRDGHOH DQWHULRDUH L FRQWLQX

-O FXPSHUH L vQ SUH]HQW
SLH HL SURSRU LD

3.

5DWD

DWUDF LH

LQGLFDWRU

FXPS U WRULORU FDUH DX DEDQGRQDW DFKL]L LRQDUHD SURGXVHORU GH OD ILUPHOH FRQFXUHQWH L DX RSWDW

pentru produsele firmei analizate.

LQkQG VHDPD GH XOWLPLL GRL LQGLFDWRUL FRWD GH SLD VSHFLILF  FDUH UHIOHFW SRQGHUHD SH L SULQ FDUH DJHQWXO HFRQRPLF R GH LQH vQ YROXPXO YkQ] ULORU GLQ UHVSHFWLYXO SURGXV VH GHWHUPLQ

(%)(100Q i +a i n+1 f(%)Q Q = i 100

(4.25)

unde: i = 1, n nomenclatorul produselor; n - indexul perioadelor de timp.

Q DIDUD DFHVWRU LQGLFDWRUL FDUH GDX R P VXU DOWH HIHFWH VH PDQLIHVW S WUXQGHUHD P UFLL SURGXVHORU  ILUPHL D HILFLHQ HL VWUDWHJLLORU PDQDJHULDOH DSOLFDWH SULQ HIHFWH PDL GLILFLO GH FXDQWLILFDW FXP DU IL FUHWHUHD SUHVWLJLXOXL ILUPHL vQ FRQWLLQ D SXEOLFXOXL FRQVXPDWRU HWF Q ILQDO L DFHVWH LL SH SLD L vQ FHOH GLQ XUP  vQ ULGLFDUHD LUHD SR]L LHL VRFLHW

DVSHFWH VH UHJ VHVF vQ vPEXQ W

valorii indicatorilor de standing financiar.

 +0&+%#614++ &' 56#0&+0) (+0#0%+#4 #. (+4/'+

5H]XOWDWHOH DFWLYLW SLD

LL VH UHJ VHVF QX QXPDL VXE IRUPD LQGLFDWRULORU GH UH]XOWDWH H[SULPD L

IL]LF RUL YDORULF VDX vQ HIHFWH LQGLUHFWH FXP DU IL FUHWHUHD SUHVWLJLXOXL ILUPHL L P ULPHD FRWHL GH  FL L vQ LQGLFDWRUL GH VWDQGLQJ ILQDQFLDU $FHWL LQGLFDWRUL VLQWHWL]DW  vQ FHO PDL vQDOW JUDG VH UHJ VHVF WRWDOLWDWHD HIHFWHORU FH VH LQGLFDWRUL GH SRWHQ LDO LQGLFDWRUL GH E QHDVF  SRW JUXSD vQ UH]XOWDWHOH VWUDWHJLLORU PDQDJHULDOH DOH ILUPHL F FL vQ ELODQ PDWHULDOL]HD]  vQ ILQDO VXE IRUP

Indicatorii de standing financiar sH

OLFKLGLWDWH VROYDELOLWDWH DFWLYLWDWH L SURILWDELOLWDWH

 ,QGLFDWRUL GH SRWHQ LDO ILQDQFLDU

&DUDFWHUL]DUHD SRWHQ LDOXOXL ILQDQFLDU DO ILUPHL VH HIHFWXHD] SH ED]D GDWHORU GLQ ELODQ

contabil.

Nevoia de fond de rulment (NFR)

FDUDFWHUL]HD] DVWIHO

YDORDUHD VWRFXULORU

D FUHDQ HORU

QHDFRUGDWH SH VHDPD REOLJD LLORU VRFLHW ILUP

LL FDUH SkQ

vQ PRPHQWXO DFKLW ULL ORU VH FRQVWLWXLH SHQWUX

FD VXUVH DWUDVH &DOFXOXO LQGLFDWRUXOXL VH HIHFWXHD]

NF R = (ST + CR) OT S
unde: ST - stocuri CR - FUHDQ H OTS - REOLJD LL SH WHUPHQ VFXUW

(4.26)

 7UH]RUHULD QHW

71 VH VWDELOHWH FD GLIHUHQ

vQWUH IRQGXO GH UXOPHQW )5 L QHYRLD GH

fond de rulment (NFR)

T N = F R NF R

*UDGXO GH ILQDQ DUH D QHYRLL GH IR

(4.27) nd de rulment pe seama fondului de rulment (GF) (4.28)

FkW GLQ QHFHVDUXO IRQGXOXL GH UXOPHQW HVWH DFRSHULW GH IRQGXO GH UXOPHQW

GF =

FR NF R

100

,QGLFDWRUXO DUDW

*UDGXO GH ILQDQ DUH D VWRFXULORU 6 SH VHDPD IRQGXOXL GH UXOPHQW *6

GS =
Acest

FR ST

100

(4.29)
SURSRU LD vQ FDUH IRQGXO GH UXOPHQW ILQDQ HD] VWRFXULOH DSUHFLLQGX

LQGLFDWRU DUDW

-se

FD QRUPDO FD FLUFD  GLQ WRWDOXO VWRFXULORU V

ILH DFRSHULW SULQ IRQGXO GH UXOPHQW

*UDGXO GH ILQDQ DUH D VWRFXULORU DFKLWDWH L QHDFKLWDWH SOXV FUHDQ HOH *$

GA =
$FHDVW

F ondul derulment total (Stocuri achitate)+crean\ ele

UDW UHIOHFW

100

(4.30)

SURFHQWXO UDSRUWXOXL GLQWUH IRQGXO GH UXOPHQW L P ULPHD VWRFXULORU L D

FUHDQ HORU H[SULPDWH SULQ WUH]RUHULD QHW 

4.6.2. Indicatori ai echilibrului financiar

6ROYDELOLWDWHD VRFLHW
LL UHIOHFW FDSDFLWDWHD GH SODW D VRFLHW LL FD HOHPHQW DO OLFKLGLW LL UHIOHFWkQG FLUFXLWXO WUDQVIRUP ULL P UIXULORU vQ EDQL 'LQWUH LQGLFDWRULL SULQFLSDOL PHQ LRQ P

/LFKLGLWDWHD

SDWULPRQLDO

/3

VWDELOLW

FD

UDSRUW

vQWUH

HOHPHQWHOH

GH

DFWLY

GLVSRQLELOLW

L E QHWL PDWHULDOH vQ VWRF SURGXVH ILQLWH P UIXUL WLWOXUL GH SODVDPHQW FUHDQ H DOWH DU IL FD UDSRUWXO V ILH VXS

DFWLYH L HOHPHQWH GH SDVLY FUHGLWH SH WHUPHQ VFXUW UDWH GH UDPEXUVDW vQ DQXO FXUHQW OD FUHGLWHOH SH WHUPHQ PHGLX L OXQJ FUHGLWRUL REOLJD LL 'H GRULW LQGLFD XQ JUDG FRUHVSXQ] WRU GH VLJXUDQ

raunitar, ceea ce ar -

SHQWUX DFRUGDUHD GH QRL FUHGLWH

Q FRQGL LLOH vQ FDUH YDORDUHD LQGLFDWRUXOXL HVWH VXEXQLWDU  VRFLHWDWHD HVWH vQWU R VLWXD LH ULVFDQW  GHRDUHFH VRFLHWDWHD D LPRELOL]DW SDU LDO vPSUXPXWXULOH WUHFXWH L QX D RE LQXW HIHFWHOH

scontate.
3ULQFLSDOLL LQGLFL DL OLFKLGLW LL

5DWD OLFKLGLW

LL JHQHUDOH 5/*

: (4.31)
ILH FXSULQV vQWUH 

RLG =

Activecirculante Datorii pete rm e nscurt

100

5HFRPDQGDUHD HVWH FD YDORDUHD LQGLFDWRUXOXL V

-250%.

5DWD OLFKLGLW

LL UHGXVH 5/5

RLR =

ActivecirculanteStocuri Datorii petermen scurt

100
WLQG F WUH  

(4.32)
H[SULP VLWXD LD PLMORDFHORU

9DORDUHD DFHVWXL LQGLFDWRU WUHEXLH V &DSDFLWDWHD GH SODW D VRFLHW

LL VDX VROYDELOLWDWHD LPHGLDW VFXUW

E QHWL GLVSRQLELOH OD XQ PRPHQW GDW VDX SH R SHULRDG

GH WLPS 

-20 zile), n raport cu

obliga LLOH GH SODW

 H[LJLELOH vQ DFHODL LQWHUYDO GH WLPS

6ROYDELOLWDWHD VH H[SULP

vQ P ULPL DEVROXWH FD GLIHUHQ H vQWUH GLVSRQLELOLW

LOH E QHWL '%

L REOLJD LLOH SH WHUPHQ VFXUW 2%

SV = DB OB
ILLQG HYLGHQW UHOD LD

(4.33)

DB > OB  Q H[SUHVLH UHODWLY

 VH GHWHUPLQ

LQGLFDWRUXO

5DWD OLFKLGLW

LL LPHGLDWH

RL I =

Disponibilita\ ii Datorii petermenscurt

100

(4.34)

5DWD VROYDELOLW

LL SDWULPRQLDOH 563

RSP =

Capitaluri proprii Capitaluri proprii +Creditebancare

FD VWDUH QRUPDO FkQG

100

(4.35)

6H DSUHFLD]

RLP > 50%.

Rata autonomiei financiare (RAF):

Capital propriu Capital strain

RAF =
LQGHSHQGHQ

100
HVWH PDL ULGLFDW  FX

(4.36)
DWkW HVWH PDL ULGLFDW JUDGXO GH

Cu ct valoarea acestui indicator

ILQDQFLDU D vQWUHSULQGHULL LL 75

7UH]RUHULD VRFLHW

TR =

Disponibilita\ i banesti E xigibilita\ i pe termen scurt

D DFHVWHL UDWH VH UHFRPDQG D IL 

(4.37) - 0,3.
L XQ LQGLFDWRU FD UDSRUW vQWUH R YDORDUH GH  F LL ILUPHL VH FDOFXOHD]

9DORDUHD QRPLQDO GLVSRQLELOLW

Q LQWHUSUHWDUHD LQGLFDWRULORU VROYDELOLW FLUFXODQWH DVLJXU QHFHVDUXO SHQWUX SO

LOH E QHWL L DFWLYHOH FLUFXODQWH WRWDOH 3UDFWLFD DUDW

-5% din activele

LOH QRUPDOH LPHGLDWH DOH ILUPHL

4.6.3. Indicatori ai recXSHU

6WDUHD GH V Q WDWH

ULL FUHDQ HORU L UDPEXUV

ULL REOLJD LLORU

D XQHL ILUPH HVWH UHIOHFWDW

L GH PRGXO vQ FDUH UHXHWH V

-L UHFXSHUH]H

FUHDQ HOH L FD LQGLFDWRU GH VWDQGLQJ PDQDJHULDO L V 'LQWUH LQGLFDWRULL UHOHYDQ L HQXPHU P

-L DFKLWH REOLJD LLOH

3HULRDGD GH UHFXSHUDUH D FUHDQ HORU 35&

PRC =

Crean\ e Cifra de afaceri

(4.38)

unde t - LQWHUYDOXO GH DQDOL]

  

9LWH]D GH URWD LH D VWRFXULORU 956

VRS =

Stocul mediu Cifra de afaceri

(4.39)

3HULRDGD GH UDPEXUVDUH D REOLJD LLORU SH WHUPHQ VFXUW 352

PRO =

Obliga\ ii pe termen scurt Cifra de afaceri

(4.40)

Indicatorul este relevant, ndeosebi, prin compararea n comparare n diferite perioade.

064'$4+

&' %10641.

([SOLFD L DFWLYLW

LPSRUWDQ D

OLPLWHOH

LQGLFDWRULORU

IL]LFL

IRORVL L

SHQWUX

P VXUDUHD

UH]XOWDWHORU

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