Documente Academic
Documente Profesional
Documente Cultură
FACULTATEA DE BUSINESS
ANALIZA
PERFORMANELOR FINANCIARE N CADRUL
FIRMEI MINI TE S.R.L
ntocmit
COSTANTEA BIANCA anul II A.A.
0
MANAGER
GENERAL
DEPARTAMENT
MARKETING
VNZRI
ANGAJATI
DEPARTAMENT
RESURSE
UMANE
DEPARTAMENT
FINANCIAR
ANGAJATI
ANGAJATI
Profit brut
100 ;
TA
Re 06
56.176
100 26,94% ;
208.545
Re07 =
62.163
100 15,41% ;
403.544
Re08 =
34.882
100 7,12% .
490.169
44.941
100 38,03% ;
124.089
Rf pr07 =
52.222
100 20,43% ;
255.669
Rf pr08 =
29.302
100 10,53% .
278.336
profitnet
47.188
100 36,51% ;
124.081 5.155
Rfperm07 =
52.222
100 19,20% ;
255.669 16.364
Rfperm08 =
29.302
100 9,25% .
278.336 38.525
TA
;
TD
Sg 06
208.545
2,34% ;
89.103
Sg 07 =
403.549
4,37% ;
92.394
Sg 08 =
490.169
3,93% .
127.424
AC
;
DTS
Lg 06
172.109
2,05% ;
83.948
Lg07 =
213.518
2,81% ;
76.030
Lg08=
246.015
2,85% .
86.199
Dac nivelul indicatorului este subunitar, aceasta indic un capital de lucru negativ.
Nivelul asigurtor al acestui indicator este cuprins ntre 1,5 si 2,0.
Rezultatele obinute n analiza societii noastre arat ca nivelul indicatorului
depete nivelul asigurtor.
LICHIDITATEA PARIAL
6
AC Stocuri
DTS
Lp =
Lp 06
172.109 67.715
1,24% ;
83.948
Lp07 =
213.518 - 90.835
1.61% ;
76.030
Lp08 =
246.015 - 123.534
1,42% .
86.199
Nivelul apreciat ca fiind corespunztor este cuprins ntre intervalul 0,8 i 1,5 n vreme
ce un nivel mai mic de 0,5 poate evidenia probleme de onorare a plilor scadente.
n cei 3 ani de analizai, valoarea indicatorului este favorabil, media situndu-se la
valoarea de 1,42%.
LICHIDITATEA IMEDIAT
Disp.banesti
;
DTS
Li =
Li 06
8.587
0,11 ;
83.948
Li07 =
6.131
0,09;
76.030
Li08 =
2.925
0,43 .
86.199
Se
capacitii de onorare a datoriilor pe termen scurt numai din disponibilitile bneti proprii.
Firma trebuie s recurg la contractarea unor credite pentru a-i putea onora datorii.
INDEPENDENA FINANCIAR
IF =
Cproprii
100 ;
TP
IF06
124.080
100 59,50%
208.545
IF07=
255.668
100 63,35%
403.549
IF08=
278.336
100 56,78%
490.169
Independena financiar crete i scade n mod constant n cei 3 ani analizai, media
situndu-se la valoare de 59,55%.
RATA GLOBAL A NDATORRII
Rgi =
TD
100 ;
TP
Rgi06
89.103
100 42,73% ;
208.545
Rgi07=
92394
100 22,90% ;
403.549
Rgi08=
124.724
100 25,45% .
490.169
11
ANEXE
DENUMIRE
BILANTUL FIRMEI
2006
A.Active imobilizate:
I.Imobilizari necorporale:
II.Imobilizari corporale:
1. Terenuri si constructii
12
2007
2008
36,435
0
186,276
0
241,908
698
5,272
123,443
119,102
30,434
729
0
60,834
1,999
0
66,531
1,470
54,107
36,435
0
172,110
186,276
0
213,518
241,210
0
246,016
20,792
0
46,923
0
67,715
95,807
20,087
0
70,749
0
90,836
116,551
32,763
0
90,771
0
123,534
119,556
0
8,588
0
6,132
2,925
3,755
2,246
83,948
76,030
86,200
88,162
141,244
162,062
124,597
327,519
403,970
5,155
0
0
124,081
124,081
1,703
0
16,364
0
0
255,669
255,669
1,703
0
38,525
0
0
278,336
278,336
1,703
0
0
0
122,378
131,588
0
122,378
131,588
0
122,378
0
0
0
0
22,668
0
43,545
0
43,545
49,455
0
49,455
22,668
0
22,668
2007
305,637
8,160
297,477
0
26,905
0
2008
306,143
6,948
299,195
0
26,768
0
DENUMIRE
1.Cifra de afaceri neta
Venit din vanzari
Productia vanduta
Subventii
2. Variatia stocurilor
3. Productia imobilizata
2006
253,359
12,462
240,897
0
31,947
0
13
14
510
285,815
58,190
19,375
8,883
6,898
60,174
20,334
7,971
38,521
36,871
1,650
220,345
1,116
333,657
66,021
34,441
7,520
3,573
68,203
24,349
13,953
40,337
39,228
1,109
258,396
30,124
363,035
71,767
32,336
12,209
3,241
74,334
25,483
28,591
50,391
46,490
3,901
298,351
65,469
0
46
203
249
3,299
4,175
7,475
75,262
0
30
211
241
3,322
6,493
12,269
64,683
0
51
138
189
11,438
18,552
29,990
0
7,226
0
12,027
0
29,801
58,244
6,336
8,403
63,234
0
0
10,650
34,882
0
0
0
0
2,067
292,400
236,223
0
1,065
333,899
281,314
0
0
363,224
328,341
56,177
0
52,584
0
34,882
0
47,188
52,222
0
29,302
0
0
0
0
0
0
0