Documente Academic
Documente Profesional
Documente Cultură
a)Dupa origine:
CFD 2005-2004=CFgestiune-Cr Ec= -38.423.538 Ron
CFD 2006-2005=CFgestiune-Cr Ec=-148.591.325 Ron
CFD 2007-2006=CFgestiune-Cr Ec=33.440.821 Ron
CFgestiune 2005=PN+AMO+DOB(1-)= 12.306.241,3+1.071.344
=13.377.585.3 Ron
CFgestiune 2006=PN+AMO+DOB(1-) =19.892.236+2,779,175=-17.113.061 Ron
CFgestiune2007=PN+AMO+DOB(1-) =1.077.071+17.508.249=
18.585.320 Ron
b)Dupa destinatii:
CFD 2005-2004 =CFDact+CFDcr= -38.423.538 Ron
CFD 2006-2005 =CFDact+CFDcr=-148.591.325 Ron
CFD 2007-2006 =CFDact+CFDcr= 33.440.821 Ron
CFDact 2005-2004=PN-CPR= 0-(88.286.322-37.805.9088.081.904)=-42.398.510 Ron
CFDact 2006-2005=PN-CPR=0-(178,603,98088,286,322+22,750,003)=-113.067.661 Ron
CFDact 2007-2006=PN-CPR=0-(187,382,433-178,603,9809,559,671)=-781.218 Ron
CFDcr 2005-2004=Dob(1-)-DAT= 12.306.241,3-8.081.904(1.654.695+1.071.344+0-1.542.448-934.226-0)= 3.974.972,3
CFDcr 2006-2005=Dob(1-)-DAT=-19.892.236(10,307,567+2,779,175+5,270,725-1,654,695-1,071,344-0)=
-35.523.664 Ron
CFDcr 2007-2006=Dob(1-)-DAT= 17.508.249 (0+1,077,071+566,606-10,307,567-2,779,175-5,270,725)=
34.222.039 Ron
2.Indicatori de Acivitate (viteze de rotatie):
A.Pentru Stocuri:
a)Viteza de rotaie a stocurilor nr rotatiiCA/Stocuri2004= 206.404.480/ 3.992.361=51.69
CA/Stocuri2005= 206.782.194 /16.751.295=12.34
CA/Stocuri2006=193.688.714/11.138.902=17.38
CA/Stocuri2007=565.047.673/77.966.571=7.24
CA/IMO2004=206.404.480/10.731.935=19.23
CA/IMO2005=206.782.194/13.858.081=14.92
CA/IMO2006=193.688.714/148.018.200=1.3
CA/IMO2007=565047673/143.054.409=3.88
Ratele de rotaie a activelor imobilizate evalueaza eficacitatea
managementului acestora prin examinarea valorii cifrei de afaceri
generate de o anumit cantitate de active imobilizate.
b)Viteza de rotatie a Activului Total
CA/AT 2004 = 206.404.480/174.697.976=1.18
CA/AT 2005 =206.782.194/184.790.408=1.11
CA/AT 2006 =193.688.714/258.772.312=0.74
CA/AT 2007 =565047673/540.389.766=1.06
Acesti indicatori exprima eficienta utilizarii
activelor(pasivelor). Faptul ca duratele rotaiilor scad de la un an la
altul semnaleaz mbunatatirea performanelor firmei.nsa,puterea
informativ a acestei comparaii nu trebuie supra solicitat,intrucat
condiiile de functionare ale firmei se pot modifica oricand in timp.
D.Pentru Datorii Explotare
a)Viteza de rotaie a Furnizorilor
CA/Fz 2004=206.404.480/25.658.954=8.04
CA/Fz 2005=206.782.194/50.578.324=4.08
CA/Fz 2006=193.688.714/33.336.588=5.81
CA/Fz 2007=565.047.673/25.2942.266=2.23
b)Numarul de zile de plata a furnizorilor- zile -:
-Levierul
DATL/CPR 2004=1,542,448+934,226/37.805.908=0.06551
DATL/CPR 2005=1,654,695+1,071,344/88,286,322=0.03088
DATL/CPR
2006=10,307,567+2,779,175+5,270,725/178,603,980=1.78097
DATL/CPR 2007 =1,077,071+566,606/187,382,433=0.00877
b) Indicatorii de lichiditate :
Rata curenta2004=Active curente/Datori
curente=81.979.173/52.436.221=1.56
Rata curenta2005= Active curente/Datori curente=
153.925.015/76.770.894=2
Rata curenta2006=Active curente/Datori
curente=101.815.351/61.810.865=1.64
Rata curenta2007=Active curente/Datori curente=
397.304.858/351.363.656=1.13>1
n urma valoriilor obtinute in anii analizai se observ c rata
curent de lichiditate are valori peste 1 astfel putem susine ideea
c dac activele pe termen scurt ar fi transformate in lichiditati,
acestea ar fi suficiente pentru a asigura rambursarea datoriilor pe
termen scurt. Prin urmare, societatea nu ntampin dificultai in
stingerea obligaiilor pe termen scurt, neexistnd riscul lipsei de
lichiditate.
c) Variabilitatea Rezultatului :
ePN2005 =(PN/PN0)*(CA0/CA)=[( 8.081.904-15.707.732)/
15.707.732]*[(206.404.480/206.782.194 -206.404.480)]= --265.25
ePN2007 =(PN/PN0)*(CA0/CA)=N/A*
*PN 2006=0
Anul 2007 reflect efectele tuturor msurilor de consolidare si
eficientizare a activitaii,compania inregistrand att profit
operational ct si net.Conducerea estimeaz ca cifra de afaceri va
mentine trendul ascedent nceput in anul 2007,iar nivelul