Tema 7.

Organizarea circulaiei bneti la

ntreprindere
Aplicaia 1.
Ce reprezint fluxul de numerar (de trezorerie)?
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Aplicaia 2.
Completai spaiile libere:
Structura ncasrilor i plilor pe tipuri de activiti

Aplicaia 3.
Indicai structura ncsrilor i plilor generate de activitatea operaional.

Fluxul de numerar din activitatea operaional

ncasri
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Pli
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_____________________________
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Aplicaia 4.
Indicai structura ncsrilor i plilor generate de activitatea
financiar a ntreprinderii.

Fluxul de numerar din activitatea financiar

ncasri
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Pli
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Aplicaia 5.
Indicai structura ncsrilor i plilor generate de activitatea
investiional a ntreprinderii.
Fluxul de numerar din activitatea investiional

ncasri
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Aplicaia 6.
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Descriei efectele
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deinerii unui stoc de
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numerar mai mare i mai ____________________________
mic dect nivelul optim asupra situaiei
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financiare a ntreprinderii.
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Pli
Stoc de numerar > Stoc optim
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denumerar
Stoc
de numerar < Stoc optim
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denumerar
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Ce reprezint
costul
de oportunitate?
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Aplicaia 7.
_______________________
_______________________ Scriei formula de calcul al costului
de oportunitate.

Stocul
optim de
numerar
Aplicaia 12.

S se analizeze mecanismul formrii fluxului net de

numerar i s se analizeze posibilitile de acoperire a
dificitului de numerar sau de plasare a excedentului
denumerar, reieind din informaia prezentat n tabel:

Categorii de ncasri
Din vnzri
Alte ncasri
activitatea operaional
Sub form de credite i
mprumuturi

Suma,
mii lei
157864

Plata furnizorilor

Suma,
mii lei
120962

5813

Plata salariilor

15062

Plata dobnzilor
Impozitul pe venit
Alte pri din act. operaional
Rambursarea

623
1276
272328

12000

Categorii de pli