Analiza pragului de rentabilitate financiar

Analiza pragului de rentabilitate financiar evideniaz volumul vnzrilor (CA) pentru care
valoarea actualizat net (VAN) a proiectului este nul: VAN=0

2012
CA
219100692.00 45005377.34
CV
32403871.69
CF
6750806.6
AMO
5880000.00
RB
-29300.94
IMP POFIT
-4688.15
RN
-24612.79
ACR NETE
4005348.00
d ACR
5348.00
IMO BRUTE
15020055.00
d IMO BRUTE
20055.00
INVESTITII
29400000.00
Cresterea economica
25403.00
CF GESTIUNE
5855387.21
CFD
-29400000.00 5829984.21
Fa
0.99791
CFDa
-29400000.00 5817772.70

2013
45065549.53
32447195.66
6759832.43
5880000.00
-21478.56
-3436.57
-18041.99
4010703.15
5355.15
15040136.81
20081.81

2014
45125802.17
32490577.56
6768870.32
5880000.00
-13645.72
-2183.31
-11462.40
4016065.46
5362.31
15060245.48
20108.66

2015
45186135.37
32534017.47
6777920.3
5880000.00
-5802.40
-928.38
-4874.02
4021434.94
5369.48
15080381.02
20135.55

25436.96
5861958.01
5836521.05
0.99582
5812096.26

25470.97
5868537.60
5843066.63
0.99373
5806426.76

25505.03
5875125.98
5849620.96
0.99165
5800764.18

Investiia initial este de 29.400.000 RON

Rata de actalizare (k) este de 0,2099%
Pentru o scadere a cifrei de afacei cu un procent de 4.571631798% rezulta VAN=0.
VAN= -Investitia +

Ip = 1 + VAN/Investitie = 1

2016 VR
45246549.23
32577515.45
6786982.383
5880000.00
2051.40
328.22
1723.18
4026811.60
5376.66
15100543.49
20162.47
25539.13
5881723.18
5856184.05
0.98957
5795108.53

Analiza pragului de rentabilitate contabil

Analiza pragului de rentabilitate contabil evideniaz volumul vnzrilor ce acoper integral cheltuielile
(PN=0). Activitatea devine rentabil dup pragul de rentabilitate.

2012
2013
CA
219100692.00 45110023.57 45170335.67
CV
32479216.97 32522641.68
CF
6750806.6
6759832.43
AMO
5880000.00 5880000.00
RB
0.00
7861.56
IMP POFIT
0.00
1257.85
RN
0.00
6603.71
ACR NETE
4005348.00 4010703.15
d ACR
5348.00
5355.15
IMO BRUTE
15020055.00 15040136.81
d IMO BRUTE
20055.00
20081.81
INVESTITII
29400000.00
Cresterea economica
25403.00
25436.96
CF GESTIUNE
5880000.00 5886603.71
CFD
-29400000.00 5854597.00 5861166.75
Fa
0.99791
0.99582
CFDa
-29400000.00 5842333.94 5836638.82

VAN= -Investitia +

VAN= - 245 211.99

Ip = 1 + VAN/Investitie
Ip= 1+( - 245 211.99) / 29400000 = 0.9917

2014
45230728.41
32566124.46
6768870.32
5880000.00
15733.63
2517.38
13216.25
4016065.46
5362.31
15060245.48
20108.66

2015
45291201.90
32609665.36
6777920.3
5880000.00
23616.23
3778.60
19837.63
4021434.94
5369.48
15080381.02
20135.55

25470.97
5893216.25
5867745.28
0.99373
5830950.66

25505.03
5899837.63
5874332.60
0.99165
5825269.44

2016 VR
45351756.23
32653264.49
6786982.383
5880000.00
31509.36
5041.50
26467.86
4026811.60
5376.66
15100543.49
20162.47
25539.13
5906467.86
5880928.74
0.98957
5819595.15