Analele Universitii Constantin Brncui din Trgu Jiu, Seria Economie, Nr.

2/2010

STRUCTURA PRODUCIEI I

THE PRODUCTION STRUCTURE

REALIZAREA PROGRAMULUI DE

AND THE ACHIEVEMENT OF THE

PRODUCIE PE SORTIMENTE -

PRODUCTION PROGRAM ON

FACTORI DE SPORIRE A EFICIENEI

ASSORTMENTS FACTORS THAT

GENERALE A ACTIVITII

BOOST THE GENERAL EFFICIENCY OF

FIRMELOR DIN ROMNIA

THE ACTIVITIES OF THE ROMANIAN

COMPANIES

Prof. Univ. Dr. Constantin CARUNTU

Universitatea Constantin Brncui din
Trgu Jiu

Prof. Ph.D. Constantin CRUNTU

Constantin Brncui University of
Trgu Jiu

Lect.univ.dr. Mihaela Loredana LAPADUSI

Universitatea Constantin Brncui din
Trgu Jiu

PhD. Mihaela Loredana LPDUI

Constantin Brncui University of
Trgu Jiu

REZUMAT
Mrimea i calitatea activitii precum i modul de
utilizare a resurselor economice de ctre agenii
economici se concretizeaz ntr-un ansamblu de
rezultate economico-financiare care definesc eficiena
activitii ntreprinderii. Ea constituie principiul
fundamental al eficienei i prosperitii oricrei firme i
pe plan mai larg, condiia integrrii comerului n
cerinele unei economii moderne.
Piaa prin mecanismul cererii are nevoie de produse n
cantitatea, structura i calitatea dorit, abaterile de la aceste
aspecte nseamnnd o neconcordan ntre cerere i ofert
cu repercursiuni imediate n realizarea intereselor
economice, att ale productorilor de maximizare a
profitului, ct i ale cumprtorului de maximizare a
satisfaciilor.
Analiza structurii produciei pornete de la ponderea
fiecrui sortiment sau produs n totalul produciei privit
ca activitatea depus de firm cu scopul de a
transforma resursele disponibile
corespunztor
obiectivelor lor urmrind crearea de bunuri i servicii
menite a intra n consum, n vederea satisfacerii
diferitelor categorii de trebuine.
Pornind de la cerina maximizrilor outputurilor
sistemului - ntreprindere care are n amonte inputuri
de factori de producie, se pune problema ca utilizarea
s se realizeze ntr-o combinare cantitativ i
structural-calitativ, care s asigure o asemenea
cerin. Menionm c maximizarea outputurilor
implicit a profitului nu trebuie s contravin
parametrilor dezvoltrii durabile.

SUMMARY
The size and quality of the activity as well as the usage
mode of the economic resources by the economic agents is
materialized in a set of economic and financial results which
define the companys efficiency. It constitutes the main
principle of efficiency and prosperity of any company and on
global scale, the commerce integration condition in the
requirements of a modern economy.
The market through the demand mechanism needs
products in the quantity, structure and quality desired,
deviations from these issues showing a mismatch between
demand and offer with immediate repercussions in realizing
economic interests, both of the producers of maximizing the
profit, as well as of the consumer of maximizing its
satisfaction.
The analysis of the production structure starts from
the share of each assortment or product in total
production seen as the realized activity of the company
in order to transform the available resources
corresponding to their objectives, following the
creation of goods and services designed to be
consumed, with the view of satisfying different
categories of need.
Starting from the request of maximizing the outputs
of the company system which has in the upstream the
inputs of the production factors, we encounter the
issue of that their use should be done in a quantitative
and structural-qualitative combination which ensures
such a demand. We mention that the maximization of
outputs, mainly of the profit, must not contradict the
parameters of the sustainable development.

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Cuvinte cheie: producie, sortiment, coeficient mediu de

sortiment, coeficient de nomenclatur, coeficient de
asortiment, program de fabricaie.
Clasificare JEL : D24, E23

Key words: production, range, average assortment

coefficient, nomenclature coefficient, range coefficient,
manufacturing program
JEL classification: D24, E23

Introducere
Conceptul de eficien este asimilat n
teoria i practica economic cu diverse forme
de manifestare a rezultatelor obinute de
agenii economici precum: rentabilitatea,
productivitatea factorilor de producie,
eficacitatea
capitalului,
economisirea
costurilor, etc. Privit ca principiu de
organizare i conducere a activitii n
economia de pia, el are ns un coninut
mult mai bogat i, totodat, generalizator al
tuturor rezultatelor favorabile obinute de
agenii economici. Alegerea eficace n
satisfacerea
unor
nevoi,
realizare
programului de producie n parametrii
stabilii, nelimitarea cu resurse limitate sau
maximizarea satisfacerii nevoilor sub
contrngerea resurselor sunt expresii prin
care eficiena este situat n centrul teoriei i
practicii economice.
Activitatea economic n general, cea de
producie n special, const ntr-un ansamblu
de operaiuni tehnico-economice de utilizare
i transformare a factorilor de producie,
ndeplinirea
n
proporii
diferite
a
programului de producie, n vederea
producerii de bunuri. Utilizarea factorilor de
producie presupune o anumit combinare a
lor, n raport cu specificul activitii
economice n care sunt implicate i
particularitile procesului de fabricaie a
bunului economic respectiv.
Analiza structura produciei constituie
una din problemele eseniale n obinerea
unor performane ateptate de ntreprinztor.
Structura acioneaz asupra mrimii medii a
unui indicator atunci cnd avem niveluri
diferite ale caracteristicii economice (factorul
calitativ)
pe
elementele
componente
(produse). Rezult c nivelul diferit al
factorului calitativ pe elementele componente
ale colectivitii (produse) reprezint de fapt
condiia i motivaia aciunii structurii.

Introduction
The efficiency concept is assimilated in the
economic theory and practice with various forms
of manifestation of the obtained results by the
economic agents such as: profitability, production
factors productivity, capital efficiency, costs
savings, etc. Seen as a principle of organization
and management of the activity in the market
economy, it has however a richer content and,
also, generalizes all the favorable results obtained
by the economic agents. The efficient choice in
satisfying
some
needs,
realizing
the
manufacturing
program
in
established
parameters, not establishing limited resources or
maximizing the needs satisfaction under the
resources constraint are expressions through
which efficiency is located in the centre of the
economic theory and practice.
The economic activity in general, the
production one in special, consists of a set of
economic and technical operations of use and
processing of the production factors,
performing the production program in
different proportions, with the view of
producing goods. Using the production
factors assumes a certain combination,
compared with the specific of the economic
activity in which are implied also the
particularities of the manufacturing process
of the respective economic good.
The analysis of the production structure
consists one of the main issues in obtaining
the
performances
expected
by
the
entrepreneur. The structure acts on the
average size of an indicator when we have
different
levels
of
the
economic
characteristics (the qualitative factor) on
components (products). It means that the
different level of the qualitative factor on the
components of the community (products)
represent in fact the condition and the
motivation of the structure action.

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Corpul lucrarii
Activitatea economic i organizarea
structurii produciei n condiiile economiei
de pia n linii mari se regleaz prin oscilaii
permanente ale cererii i ofertei i prin
valoarea lor concentrat. Analiza categoriilor
de cerere i ofert, starea de echilibru a pieii
i oscilatiile acestea alctuiesc obiectul
analizei sructurii produciei i a reflectrii
acesteia n performanele ntreprinderii.
Un rol important n economia modern l
ocup piaa cu mecanismele ei, studierea
crora permite naterea interrelaiilor dintre
producie i consum, dintre structura
produciei i cererea de produce, strategia
dezvoltrii economice, relaiile dintre ageni
economici.
Programele de producie ale agenilor
economici se bazeaz pe cerinele pieei, pe
contractele ncheiate cu partenerii de afaceri
n funcie de care se prevd n proporii
diferite programele i structurile de producie.
Activitatea de organizare a produciei
const totalitatea aciunilor, msurilor,
metodelor, tehnicilor sau a mijloacelor
adoptate de firm, stabilite pe baz de studii
i calcule tehnico economice care s in
seama de dezvoltarea tehnologic n scopul
combinrii optime a mijloacelor de munc, a
obiectului muncii i a forei de munc,
asigurnd pe aceast baz o eficien maxim
a folosirii lor. Aceasta cuprinde:
Organizarea produciei de baz a
ntreprinderii cu metode de organizare.
Programarea i urmrirea operativ a
produciei cu metode de programare.
Organizarea pregtirilor tehnice a
produciei.
Capacitatea de producie i folosirea
optim a acesteia.
Organizarea micrii i manipulrii
materiilor
prime,
a
materialelor,
semifabricatelor i produselor n cadrul
ntreprinderii.
Organizarea activitii de ntreinere i
reparare a utilajelor i gospodarire energetic.
Aprovizionarea procesului de producie.
Organizarea controlului tehnic de calitate

Papers body
The economic activity and the organization
of the production structure under the
conditions of a market economy are adjusted
through permanent oscillations of the demand
and offer and through their focused value.
The analysis of the demand and supply
categories, the equilibrium state of the market
and its oscillations form the object of the
production structure analysis and of its
reflection on the companys performances.
An important role in the modern economy is
occupied by the market and its mechanisms,
their analysis allowing the appearance of
interrelations between production and
consumption, between production structure
and the supply of products, strategy of
economic development, and relations
between economic agents.
The production programs of the economic
agents are based on market requirements,
concluded contracts with business partners
according to which can be predicted in
different proportions the productions
programs and structures.
The production organization activity
consists in all the actions, measures, methods,
techniques or means adopted by the
company, established based on studies and
technical and economic computations which
take into account the technological
development with the aim of combining in
the best way the work means, the work
object and the workforce, assuring a
maximum efficiency of their use. This
includes:
Organizing the companys basic production
by using organization methods.
Programming and tracking operatively the
production with programming methods.
Organizing the technical preparations of
the production.
The production capacity and its optimal
use.
Organizing the movement and the use of
raw materials, materials, semi-products and
of the products from the company.
Organizing the maintenance and repair

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i organizarea muncii.
activity of the equipments and energy
Schematic organizarea produciei ca management.
premis a unei eficiene sporite se prezint
Supply the production process.
astfel:
The organization the technical quality
control and the organization of labor.
Briefly the production organization as a
premise to an increased efficiency appears as
follows:

Figure no.1

Figura nr. 1
n actul de conducere, firmei este
interesat de intensitatea fenomenului
economic analizat n perioada curent fa de
perioada precedent, condiiile n care s-a
produs, pentru ca n raport de aceste aspecte
s fie cuantificate i analizate efectele
economice
ale
modificrii
structurii

In the leading process, the company is

interested in the intensity of the analyzed
economic phenomenon in the current period
as compared to the previous one, the
conditions in which it happened, so as
compared to these issues to be quantified and
analyzed the economic phenomena of the

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production structure modification.

At the level of each assortment, the
analysis mean is the index of the physical
volume of production, established based on
the relation:
q
I q = 1 100
(1)
q0
where: q the physical volume of the
obtained production.
The role of the physical volume indexes is
to show the degree to which the range
manufacturing program is realized.
In order to analyze the manufacturing
program degree of achievement on the whole
company, in the case of a heterogeneous
production, it will be determined the average
assortment coefficient ( Ks ) and the
nomenclature coefficient.
The average assortment coefficient can be
determined based on the following relations:
qmin p0
(2)
a) Ks =
q0 p0

produciei fabricate n limitele proramate,

where:
care se stabilete comparnd valoarea
qmin p0 - recalculated value of the
efectiv cu valoarea programat a produciei
pe fiecare sortiment, lundu-se n calcul obtained production within the limits set,
valoarea minim;
which can be established by comparing the
q0 p0 - valoarea programat a effective value to the programmed value on
each assortment, taking into consideration the
produciei fabricate.
minimum value;
Coeficientul mediu de sortiment se
q0 p0 - programmed value of the
determin respectnd principiul conform

produciei.
La nivelul fiecrui sortiment, procedeul
de analiz este indicele volumului fizic al
produciei, stabilit pe baza relaiei:
q
I q = 1 100
(1)
q0
unde: q - volumul fizic al produciei obinute.
Rolul indicilor volumului fizic este de a
arta msura n care programul de
fabricaienpe sortimente a fost realizat.
Pentru analiza gradului de realizare a
programului de fabricaie pe total firm, n
cazul unei producii eterogene, se va
determina coeficientul mediu de sortiment
( Ks ) i coeficientul de nomenclatur.
Coeficientul mediu de sortiment se poate
determina prin urmtoarele relaii:
qmin p0
a) Ks =
(2)
q0 p0
unde:
qmin p0 - valoarea recalculat a

cruia se accept compensarea nerealizrilor

la anumite sortimente de ctre depirile de la
alte sortimente, ceea ce face ca nivelul
coeficientului s fie egal sau mai mic dect 1
sau 100 ( Ks 1 sau Ks 100 ).
b) Ks = 1

qp
q p
0

(3)

unde:

qp

obtained production.
The average assortment coefficient is
determined by following the principle
according to which it is accepted the
compensation
of
some
assortments
shortcomings with the exceeding of other
assortments, which makes the coefficient
level to be equal or less than 1 or 100
( Ks 1 sau Ks 100 ).

- suma abaterilor negative pe

b) Ks = 1

qp
q p

(3)
sortimente, respective suma nerealizrilor
0
0
fa de programul de fabricaie.
where:
gi0/ I qi gi0//

c) Ks =

(4)
qp - sum of negative deviations on
1002
100
assortments, meaning the sum of the
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unde:
gi0/
- ponderile programate ale
sortimentelor la care nu s-a realizat
programul de fabricaie
gi0//
- ponderile programate ale
sortimentelor la care programul de fabricaie
a fost realizat sau depit.
Valoarea 1 nregistrat de coeficientul
mediu de sortiment arat c programul de
fabricaie a fost realizat n proporie de 100%
sau depit la toate produsele.
Valoarea sub 1 nregistrat de coefficient
indic existena a cel puin unui tip de produs
la care gradul de realizare a programului de
fabricaie este mai mic dect 100.
Prin
calculul
coeficientului
de
nomenclatur se determin din punct de
vedere fizic gradul de realizare a programului
de producie la nivel de firm. Acesta se
determin prin relaia:
n
Kn = 1
(5)
N
unde:
n - numrul sortimentelor la care
programul de producie nu a fost realizat;
N - numrul total al sortimentelor din
nomenclatorul de fabricaie.
Analiza realizrii produciei din punct de
vedere al structurii se face mai nti prin
compararea ponderii prevzute cu ponderea
efectiv a fiecrui sortiment n volumul total
al produciei astfel:
pentru producia omogen:
q
(6)
g=
100
q
respectiv
q
g 0 = 0 100
(7)
q0

g1 =

q1
100
q1

pentru producia eterogen:

q p
g=
100
q p
respectiv

(8)

(9)

shortcomings compared to the manufacturing

program.
gi0/ I qi gi0//

(4)

c) Ks =
1002
100
where:
gi0/ programmed weights of the
assortments to which the manufacturing
program was nor realized;
gi0// programmed weights of the
assortments to which the manufacturing
program was realized or exceeded.
Value 1 recorded by the average
assortment coefficient shows that the
manufacturing program was realized in a
proportion of 100% or exceeded in all
products.
The value under 1 recorded by the
coefficient shows the existence of at least one
product where the degree of performing the
production program is lower than 100.
By calculating the coefficient of
nomenclature it is determined physically the
degree of performing the production program
at company level. This is determined through
the relationship:
n
Kn = 1
(5)
N
where:
n the number of assortments where the
production program has not been performed;
N the total number of assortments from
the total manufacturing classification.
The analysis of executing the production
from the point of view of structure is done
firstly by comparing the planned weight with
the actual weight of each assortment in the
total volume of production as:
for homogenous production:
q
(6)
g=
100
q
respectively
q
g 0 = 0 100
(7)
q0
g1 =

q1
100
q1

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q0 p0
100
q0 p0

(10)

q p
g1 = 1 1 100
q1 p1

(11)

g0 =

Iar: g = g1 g 0
(12)
unde:
g - ponderea fiecrui sortiment;
q - volumul fizic al produciei din fiecare
sortiment;
p - preul de vnzare pe sortimente;
g - modificarea ponderilor pe
sortimente.
Ulterior analiza structurii produciei se
urmrete cu ajutorul coeficientului mediu de
structur sau asortiment care se determin
dup relaia:
g
Ka = 1
(13)
100
r qmin p0
(14)
Ka =
r q1 p0
unde:
g - suma abaterilor negative ale

for heterogeneous production:

q p
g=
100
q p
respectively
q p
g 0 = 0 0 100
q0 p0

g1 =

q1 p1
100
q1 p1

(9)

(10)
(11)

And: g = g1 g 0
(12)
where:
g the weight of each assortment;
q - physical volume of production of every
sort;
p sales price on products;
g the change in products weight.
Later on the analysis of the production
structure is followed with the help of the
average coefficient of structure or assortment
which is determined by the relationship:
g
Ka = 1
(13)
100
r qmin p0
(14)
Ka =
ponderilor pe sortimente;
r q1 p0
r q1 p0 - valoarea efectiv a where:
g - the sum of the negative changes
produciei recalculat, n funcie de structura
programat pe sortimente;
of the weights of assortments;
r
Aceasta se determin n dou modaliti:
q1 p0 - the actual recalculated value

nmulind valoarea efectiv total a

of production, according to the planned
produciei cu structura programat a acesteia
structure of assortments;
pe fiecare sortiment n parte;
This is determined in two ways:
nmulind indicele mediu de ndeplinire
multiplying the total actual value of
a programului de fabricaie cu valoarea
production with its planned structure on each
programat a produciei pe fiecare sortiment
assortment separately;
n parte.
multiplying the average index of putting
r qmin p0 - valoarea produciei into effect the manufacturing program with

executat n contul structurii programate i se

determin prin compararea la nivelul fiecrui
sortiment n parte a valorii efective a
produciei cu valoarea efectiv a acesteia,
recalculat n funcie de structura programat,
lund n calcul valoarea minim.
Cu titlu exemplificativ vom utiliza datele
din tabelul urmtor:

the planned value of production on each

assortment separately.
r qmin p0 - the value of production
performed for the planned structure is
determined by comparing at each level of
assortment separately the actual value of
production with the planned value,
recalculated according to the planned

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Tabelul nr.1
Nr.
Crt.

Sortimentul
realizat

1.
2.
3.
4.
5.

Produsul A
Produsul B
ProdusulC
Produsul D
TOTAL

structure, considering the minimum value.

By way of example we use data in the table
below:

Valoarea produciei
- qp Prevzut
17.000
11.000
24.000
14.000
66.000

Realizat
18.250
13.500
21.450
14.750
67.950

Table no.1
No.
Crt.

1.
2.
3.
4.
5.

Assortment
achieved

Product A
Product B
Product C
Product D
TOTAL

Value of production
- qp Planned
17.000
11.000
24.000
14.000
66.000

Achieved
18.250
13.500
21.450
14.750
67.950

Pornind de la aceste date vom calcula

indicele produciei i abaterile negative.
Pentru aprecierea modului n care
evolueaz valoarea produciei vom folosi
Starting from these data we will calculate
indicele valorii produciei determinat ca
raport n valoarea produciei realizate i the index of production and the negative
changes.
valoarea produciei prevzute:
For illustrating the way in which the value
qp
(15)
I q = r 100
of
production evolves we shall use the index
qp p
of the value of production determined as a
Pentru cele patru produse indicele ia
ratio between the value of the production
urmtoarele valori:
achieved and the value of the production
18.250
(16) planned:
I qA =
100 = 107,35%
17.000
qp
(15)
13.500
I q = r 100
(17)
I qB =

100 = 122, 73%

11.000
21.450
(18)
I qC =
100 = 89,37%
24.000
14.750
(19)
I qD =
100 = 105,36%
14.000
67.950
(20)
I qTOTAL =
100 = 102,95%
66.000
Abaterile negative ( qp ) se determin ca

qp p

For the four products the index takes the

following values:
18.250
(16)
I qA =
100 = 107,35%

diferen ntre valoarea produciei realizate i

valoarea produciei prevzute i se
nregistreaz numai la produsul C:
PRODUSUL A
PRODUSUL B
PRODUSUL C
PRODUSUL D

18.250
13.500
21.450
14.750

17.000
11.000
24.000
14.000

=
=
=
=

+1.250
+2.500
-2.550
+750

17.000
13.500
(17)
I qB =
100 = 122, 73%
11.000
21.450
(18)
I qC =
100 = 89,37%
24.000
14.750
(19)
I qD =
100 = 105,36%
14.000
67.950
(20)
I qTOTAL =
100 = 102,95%
66.000
The negative changes ( qp ) are determined

as a difference between the value of the

production achieved and the value of the
Analiza structurii produciei se realizeaz production planned and they are seen at
cu ajutorul mrimii relative de structur care product C.
se determin prin raportul dintre valoarea
18.250
17.000 =
+1.250
PRODUCT A
produciei la produsul x i valoarea ntregii
13.500
11.000 =
+2.500
PRODUCT B
21.450
24.000 =
-2.550
producii nmulit cu 100. Astfel pentru
PRODUCT C
14.750
14.000 =
+750
PRODUCT
D

produsele luate n calcul de noi structura

valorii produciei se prezint astfel:
The analysis of the production structure is
pentru produsul A:
performed
with the help of the relative size of
17.000
(21)
gp =
100 = 25, 76%
the structure which is determined through the
66.000
ratio between the value of production at
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product x and the value of the total

production multiplied by 100. Hereby, for the
products taken into account the structure of
(23) the value of production is as it follows:
for product A:
(24)
17.000
(21)
gp =
100 = 25, 76%
(22)

18.250
100 = 26,86%
67.950

gr =

pentru produsul B:
11.000
100 = 16, 67%
66.000
13.500
gr =
100 = 19,87%
67.950
gp =

pentru produsul C:

66.000
18.250
gr =
100 = 26,86%
67.950

(25)

24.000
100 = 36,36%
66.000
21.450
gr =
100 = 31,57%
67.950
gp =

(22)

For product B:

(26)

(23)

11.000
100 = 16, 67%
66.000
13.500
gr =
100 = 19,87%
67.950
gp =

pentru produsul D:

(27)

14.000
100 = 21, 21%
66.000
14.750
gr =
100 = 21, 71%
67.950
gp =

(24)

for product C:

(28)

(25)

24.000
100 = 36,36%
66.000
21.450
gr =
100 = 31,57%
67.950
gp =

Datele obinute mai sus sunt sintetizate n

tabelul urmtor:

(26 )

for product D:

(27)

14.000
100 = 21, 21%
66.000
14.750
gr =
100 = 21, 71%
67.950
gp =

(28)

The data obtained above are summarized in

the following table:
PRODUCT

qp
I q = r 100
qp p
(%)

Negative changes
qp
- lei -

The recalculated
production in the
limit of provision

Table no.2
Production structure
(%)

Planned

Achieved

107,35

17.000

25,76

26,86

122,73

11.000

16,67

19,87

89,37

-2.550

21.450

36,36

31,57

105,36

14.000

21,21

21,71

TOTAL

102,95

-2.550

63.450

100

100

PRODUSUL

A
B
C
D
TOTAL

qp
I q = r 100
qp p
(%)
107,35
122,73
89,37
105,36
102,95

Abateri negative
qp
- lei -2.550
-2.550

Producia recalculat n
limita prevederilor
17.000
11.000
21.450
14.000
63.450

Tabelul nr.2
Structura produciei
(%)
Prevzut Realizat

25,76
16,67
36,36
21,21
100

26,86
19,87
31,57
21,71
100

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Analele Universitii Constantin Brncui din Trgu Jiu, Seria Economie, Nr. 2/2010

Coeficientului de sortiment (Ks) calculat prin The assortment coefficient (Ks) calculated
cele trei metode nregistreaz urmtoarea through the three methods record the following
valoare:
value
63.450
63.450
(29)
(29)
Ks =
= 0,961
Ks =
= 0,961
66.000

36,36 89,37 25, 76 + 16, 67 + 21, 21

Ks =
+
=
1002
100
= 0,325 + 0, 6364 = 0,961
2.550
Ks = 1
= 1 0, 0386 = 0,961
66.000

66.000

36,36 89,37 25, 76 + 16, 67 + 21, 21

+
=
1002
100
= 0,325 + 0, 6364 = 0,961
2.550
Ks = 1
= 1 0, 0386 = 0,961
66.000
Ks =

(30)
(31)

(30)
(31)

Valoarea produciei recalculate se determin The value of the recalculated production is

astfel:
determined as:
pentru produsul A:
for product A:
25, 76
25, 76
(32)
(32)
67.950
= 17.503,92 lei
67.950
= 17.503,92 lei
100

100

pentru produsul B:
67.950

for product B:

(33)

16, 67
= 11.327, 26 lei
100

67.950

pentru produsul C:

for product C:

(34)

36,36
67.950
= 24.706, 62 lei
100

67.950

pentru produsul D:

67.950

1.
2.
3.
4.
5.

Product A
Product B
Product C
Product D
TOTAL

Nr.
Crt.

Sortimentul
realizat

1.
2.
3.
4.
5.

Produsul A
Produsul B
ProdusulC
Produsul D
TOTAL

Production value
- qp Planned
Planned
17.000
11.000
24.000
14.000
66.000

18.250
13.500
21.450
14.750
67.950

Valoarea produciei
- qp Prevzut Prevzut
17.000
11.000
24.000
14.000
66.000

18.250
13.500
21.450
14.750
67.950

(35)

21, 21
= 14.412,19 lei
100

The value of production, the structure of

production, the negative changes of the
production structure, the recalculated value of
production and the value of the production
performed according to the planned structure
are summarized as:

Valoarea produciei, structura produciei,

abaterile negative ale structurii produciei,
valoarea recalculat a produciei i valoarea
producia executat n contul structurii
prevzute sunt sintetizate astfel:

Assortment
achieved

(34)

36,36
= 24.706, 62 lei
100

for product D:

(35)

21, 21
67.950
= 14.412,19 lei
100

No.
Crt.

(33)

16, 67
= 11.327, 26 lei
100

Production structure
(%)
Achieved

Achieved

Negative
changes
gi

25,76
16,67
36,36
21,21
100

26,86
19,87
31,57
21,71
100

-4,79
-4,79

Structura produciei
(%)
Realizat Realizat
25,76
16,67
36,36
21,21
100

26,86
19,87
31,57
21,71
100

The
recalculated
Value of
Production
17.503,92
11.327,26
24.706,62
14.412,19
67.950

Abateri
negative
gi

Valoarea
recalculat
a produciei

-4,79
-4,79

17.503,92
11.327,26
24.706,62
14.412,19
67.950

Table no.3
The production
performed
According to
The planned
structure
17.503,92
11.327,26
21.450
14.412,19
64.693,37
Tabelul nr.3
Producia
executat n
contul structurii
prevzute
17.503,92
11.327,26
21.450
14.412,19
64.693,37

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Analele Universitii Constantin Brncui din Trgu Jiu, Seria Economie, Nr. 2/2010

Pe baza datelor din acest tabel se poate

By using the data from this table it can be
determina coeficientul mediu de structur sau determined the average coefficient of structure or
assortment:
de asortiment:
(36)
(36)
Ka = 100 4, 79 = 95, 21% sau 0,9521
Ka = 100 4, 79 = 95, 21% sau 0,9521
4,79
4,79
(37)
(37)
Ka = 1
= 0,9521
Ka = 1
= 0,9521
100
64.693,37
Ka =
= 0,9521
67.950

100
64.693,37
Ka =
= 0,9521
67.950

(38)

(38)

Conform calculelor efectuate, n cazul

According to the calculus performed, in the
metodologic de mai sus se nregistreaz above case we record the following situation:
urmtoarea situaie:
(39)
Ks = 0,961 deci Ks 1
(39)
Ks = 0,961 deci Ks 1
Ka = 0,9521 deci Kst 1
(40)
Ka = 0,9521 deci Kst 1
(40)
Kn = 0, 75 deci Kn 1
(41)
Kn = 0, 75 deci Kn 1
(41)
Concluzii
Activitile de producie formeaz o
funciune de baz n cadrul unei ntreprinderi de
producie industrial al crui obiectiv principal
reprezint producerea de bunuri materiale,
prestarea de servicii sau executarea de lucrri.
Analiza nivelului capacitii de producie i a
structurii acesteia sunt importante ntruct pe baza
lor, se identific rezervele de cretere a produciei,
se fundamenteaz planurile de producie, se
dimensioneaz necesarul de factori de producie,
se aleg soluiile optime de organizare a produciei
i se stabilesc relaiile de colaborare cu alte
ntreprinderi industriale, att n amonte (furnizori
) ct i n aval (clieni).
n ceea ce privete studiul efectuat se pot
desprinde urmtoarele aspecte:
Programul de producie nu a fost realizat
pentru 25% dintre sortimente, dar a fost depit
att pe total, ct i pentru restul de 75% dintre
sortimentele realizate.
La produsul C, volumul realizat de produse
este mai mic dect cel prevzut, ceea ce arat c
exist posibilitatea ca pentru acest produs,
comenzile s nu poat fi onorate.
Pentru perioada urmtoare se recomand
mbuntirea modului de organizare a activitii,
precum i creterea eficienei programului de
fabricaie a produsului C, n special dac exist
tendina de meninere sau de cretere a cererii
pentru acest produs.
n concluzie, se poate aprecia c, funcionarea
pe baze noi a sistemului programrii produciei

Conclusion
The production activities represent a base
function in an industrial production company
which has as main objective the production of
raw materials, providing services and performing
and executing works.
The analysis of the level of the production
capacity and its structure are important because
by using them are identified the reserves to boost
production, are based on the plans of production,
are established the necessary production factors,
are chosen the optimal solutions of organizing the
production and there are established cooperation
relationships with other industrial companies,
both upstream (suppliers) and downstream
(clients).
Regarding the study realized we can conclude
the following aspects:
The production program was not performed for
25% of the assortments but it was exceeded both
on the total and on the other 75% of the
assortments achieved.
Concerning product C, the volume of products
attained is lower than the one planned, this shows
that there exists the possibility that for this
products the orders have not been honored.
For the following period it is recommended the
improvement of the way activities are organized,
also increase the efficiency of the manufacturing
program of product C, especially if there is a
tendency to maintain or increase the demand for
this product.
In conclusion, it can be appreciated that, the

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Analele Universitii Constantin Brncui din Trgu Jiu, Seria Economie, Nr. 2/2010

contribuie la creterea factorilor calitativi ai

produciei la nivelul microindustrial i n mod
special la sporirea mai accentuat a eficienei cu
care sunt folosite resursele de producie,
asigurndu-se i pe aceasta cale trecerea la
dezvoltarea preponderent intensiv a economiei
naionale.

functioning on new bases of the system of

programming production helps the increase of the
qualitative production factors at the micro
industrial level and specifically to the increase in
efficiency of the use of production resources,
ensuring the transition to the intensive
development of the national economy.

Bibliografie

1.Anghel Ion, Eduard Dinu, Strategia i

analiza economico financiar a firmei, Ed.
ASE, Bucureti, 2007;
2.Btrncea
Maria,Larissa-Margareta
Btrncea, Analiza financiar ntreprinderii,
Ed.Risoprint, Cluj-Napoca, 2004;
3.Brezeanu Petre (coordonator), Analiz
financiar, Ed. Meteor Press, Bucureti, 2007;
4.Burja Camelia, Analiz economicofinanciar. Aspecte metodologice i aplicaii
practice, Ed. Casa Crii de tiin, Cluj-Napoca,
2009;
5.Bue Lucian, Analiz economicofinanciar, Ed. Economic, Bucureti, 2005;
6.Cruntu Constantin, Lpdui Mihaela,
Cruntu Genu, Analiz economico-financiar la
nivel microeconomic, Ed. Universitaria, Craiova,
2005;
7.Cruntu Constantin, Analiza economicofinanciar a firmei. Concepte. Metode.Aplicaii.,
Ed. Universitaria, Craiova, 2009;
8.Coelli, Tim (EDT)/ Rao, D. S. Prasada/
O'Donnell, Christopher J./ Battese, George E., An
Introduction to Efficiency And Productivity
Analysis, Ed.Springer Verlag, Germania, 2006;
9.Moroan Iosefina, Analiza economicofinanciar, Ed. a II a revzut i adugit, Ed.
Fundaiei Romnia de mine, Bucureti, 2008;
10.Popa Ion Lala, Analiz economicofinanciar. Elemente teoretice i studii de caz., Ed.
Mirton, Timioara, 2009;
11.Pratt, Shannon P./ Grabowski, Roger J.,
Cost of Capital, Ed. John Wiley & Sons Inc,
USA, 2008.
12.Sren Wibe, Efficiency: A dynamic
approach, International Journal of Production
Economics, Volume 115, Issue 1, September
2008.

Bibliography

1.Anghel Ion, Eduard Dinu, Strategia i

analiza economico financiar a firmei, Ed.
ASE, Bucureti, 2007;
2.Btrncea
Maria,Larissa-Margareta
Btrncea, Analiza financiar ntreprinderii,
Ed.Risoprint, Cluj-Napoca, 2004;
3.Brezeanu Petre (coordonator), Analiz
financiar, Ed. Meteor Press, Bucureti, 2007;
4.Burja Camelia, Analiz economicofinanciar. Aspecte metodologice i aplicaii
practice, Ed. Casa Crii de tiin, Cluj-Napoca,
2009;
5.Bue Lucian, Analiz economico-financiar,
Ed. Economic, Bucureti, 2005;
6.Cruntu Constantin, Lpdui Mihaela,
Cruntu Genu, Analiz economico-financiar la
nivel microeconomic, Ed. Universitaria, Craiova,
2005;
7.Cruntu Constantin, Analiza economicofinanciar a firmei. Concepte. Metode.Aplicaii.,
Ed. Universitaria, Craiova, 2009;
8.Coelli, Tim (EDT)/ Rao, D. S. Prasada/
O'Donnell, Christopher J./ Battese, George E., An
Introduction to Efficiency And Productivity
Analysis, Ed.Springer Verlag, Germania, 2006;
9.Moroan Iosefina, Analiza economicofinanciar, Ed. a II a revzut i adugit, Ed.
Fundaiei Romnia de mine, Bucureti, 2008;
10.Popa Ion Lala, Analiz economicofinanciar. Elemente teoretice i studii de caz.,
Ed. Mirton, Timioara, 2009;
11.Pratt, Shannon P./ Grabowski, Roger J.,
Cost of Capital, Ed. John Wiley & Sons Inc,
USA, 2008.
12.Sren Wibe, Efficiency: A dynamic
approach, International Journal of Production
Economics, Volume 115, Issue 1, September
2008.

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