LUL

L DG- R
1.1 Dfn rtrt
Dgntcul unu rgnm cnmc (ctt cmrcl) r c prncpl bctv
prcr tr d ntt, dfcnl, dfuncnltl, cndl ncr prcdurl
d plct pntru mplmntr crclr, prnnd d l cuzl cntxtul cr gnrt
ct tr. cpul dgntculu l rprznt dcrr funcnr tndnlr d
vlu ctvt rgnmulu cnmc, lund n cndrr mdul dnmc n cr ct
dfr ctvtt fctr prturbtr, ntrn u xtrn.
Dgntcul mngmntulu tructur rgnznl rfr l mdul d
rgnzr ntrprndr nlzz cltt mngmntulu, prculu d cnducr
chp, pntru prc dcvr ctr l crnl dzvltr vtr.
n rt dmntrr ndur tlr mrl unt numr rblml
u r nfrunt mnr tr. n ntxtul tt m mltlr rl ntr untl
nm mdu, nrttudn rul u dmnun dn n m mr fr vn
tt m mr d r.
t f rul dznl f tt m mlx r tul rllr f n
ntnu rtr. lnfr trt tvt d bltt ntrrndrlr nu
uun m drb - rntz vtrul, dmnund rul nrlzr rdulr l
l dmnun rznbl.
rm d bz n funnr fnt un frm t tt tvtl
dfr n nfrmtt u rmtr nr n lnurl d dzvltr. ntru drulr
fnt tvtlr ru n dr drt mnrul trbu - ur bltt d
l ntrl. ntrlul ruun untr (d nfrm) tt d nflunr
(ndur). r unr ftr rturbtr, tt dn ntrrul ntrrndr

t dn

xtrrul , nrz ntrrur u dnrnzr n dfurr tvtlr rvzut,

dtrmn nv d ntrl n ntrrndr1.
ntrlul trbu ur nfrmtt ntrrndr u btvl t, trbut
rn lnfr, mnn ntrrndr ntr- rl d lbru, nfrm u rmtr
tbl. n t n mun ftur unr nlz r rmt dntfr dn vrm
tndnlr mjr ftrlr rturbtr mnft n drul mdulu, n vdr
dtr rd fnt l mbrl tu. tfl, dr n tvtt nu
1

Doina Maria Robu, Controlul de gestiune pe baz de bilan, Editura Moldova, Iai, 1998, p. 43;

dfr fr rblm, ntrlul, trbut l mnmntulu t ndnbl

dfr n du t2:
. nlz;
b. dntul.
ntr- lum und mnr unt nln ut rt ml, nlz dtlt
tvt ft t un dmr df l, ntru xmnz tvtt ub tt tl,
mrnd rlzrl u nrml u frturl fut, ntru un n vdn tt untl
frt t lbunl l, tt rtuntl (zl) t rll (rtrl) dn mdu.
(rll lbunl n rt und utm tnlul ntrrndr, tut fnd ftul
tnlul un frm t nttdun m mr dt rzulttl rznt r l bn.)
Dntul r dntfr murr uzlr r u du l dfrnl
dntr rlzr nrm, vdnndu- uzl r rvn dn njuntur l rvn
dn tnr dftu ntrrndr .
u dnumr d dnt dfnm rr fut ur un frm u un
tvt t, bz nfrmlr ntttv bnut rn nlz nm,
rmnd , rnnd d l dfrtl nlz rlzt f rlvt vlu nrml unu
fnmn.
td nlz dnt drv dn mtdl d tblr unu dnt mdl
ruun dfurr rdnt unr un f rfrtr l urmtrl t:
- tudul (xmnr) tr rnmulu nm ntru dntf rblml u
r t nfrunt (nlz d tm);
- dtrmnr uzlr nrtr d dfun;
- rrr murlr runztr d rmdr.
ntru - ur dzvltr u ml mnnr lbrulu u, un rnm
nm trbu f n mur zz rd tulburrl ntrn u dzlbrl ltnt
rt dn tm un d dtr l mbr. n rt bnut xmnr
rzulttlr vnmntlr dn v un unt nm vlur tndnlr vtr,
rbbl, nttu nnutul rulu d nultn mnrl 3. Dn t rtv
dntul t ndrt fz rnl rru r d nultn mnrl,
r, n md bnut, trbu rdt d un dnt rlmnr4.
Dntul r un dublu rtr: rvntv urtv; l urmrt, bz
mtmlr dlrt nlz ftlr nttt, run rmd fnt, mdt,
dr d rtv.
2

Ibidem, p. 45;
Mark Pinder, Stuart McAdam, Consultan n afaceri, Editura Teora, 1997, p. 32;
4
Milan Kubr, Management Consulting. Manualul consultantului n management, Editura AMCOR, Bucureti, 1992, p. 87;
3

ntru tml d rlr, dntul rzultt n urm nlzlr nmfnnr ruun rlvr mtmlr u r t nfruntt rnmul tblr
rmdlr nr un funnr u rfrmn urr. tfl d mtm, ntru un
tm nm t f: tndn d dr rftulu, rrul z f d n urn,
tnr u drtr nm, rtr turlr d rdu d dfr
rdulr, dr rdutvt mun t. l m mrtnt luru n t ftul
tblr unu dnt bl l nlr rllr uz ft, fr r r tr
t rtt ulu5.
rtrt ntru nlz dnt t ftul rlzz ntr- rd urt
d tm nu ut lu d dtlu, lu u rtr lbl, ub frm unr rmndr
d lu, rum unu rrm d un v nlud vtr nlz d dtlu . r
d urndr unu dnt nrl t rzntt n tblul nr. 1.16:
r d urndr unu dnt nrl
tbl nr. 1.1
Dmnul

tvt nvtt

1. z ntrrndr n mdul n

- btul d tvtt (rdu, mr, rv);

r nz

- ul tvt;
- btvl nrl drvt;

2. tmul mnrl

- rntr nrl;
- mnmntul rtt (rtv, trt);
- dfnr trbulr, mtnlr
rnbltlr numt trt rr;
- nvlul d dlr ftv xrtr
trbutlr ndur l nvl rr dfrt;
- lur dzlr;
- ntrumntl d rvdr ntrl utlzt;

3. trt d

- urr ndur vdn rnlulu;

- btvl ndut frmult;
- lt d r (rntr tr tur, rr u
nurn);
- mnt d ntru rvznr dfr
ntrn xtrn;
- trutur rdu;

4. nnutul tvt urnt

- dtn rdulr (ln);

5
6

Leslie W. Rue, Phyllis G. Holland, Strategic Management: concept and experiences, McGraw Hill, 1986, p. 177;
Costache Rusu, Analiza i reglarea ntreprinderii prin costuri, Editura Gh. Asachi, Iai,1995, p. 195;

- rll u bnfr (ln rmnn,

tmrr) rnzr rdu;
ur: llm Dnld, rktn trt, dtur d, uurt, 1998, . 132;

n lurrl d ltt7 rt nlz ntrn tnt untlr frt lb

l un ntrrndr t nd nl ntru lbrr unr trt d u, ntru
num n t fl rtuntl t f xltt l mxmum mtul ftrlr
rturbtr t f mnmzt. tm, nlz dnt t ftu rd tun
nd drt ttr tr rfrmnlr tmulu u l ltr xr
mnrulu tun nd ntt dmnur rfrmnlr, unl dfunnlt,
rturb xtrn t.
Dmn, t ftu nlz dnt ntru tblr rtvlr
ntrrndr u ntru vlur t n zul rtr l bur, vnzr unr tv,
mbr tlulu, mun d un, ldr ntrrndr n z d flmnt t.
n ft, mtd mnrl u rtr nrl, dntr t f utlzt d
r mnr - ndfrnt d z rr n trutur rnztr - n tz
vrt.
Dntr t nr tun nd8:
- drt nlz rfund dmnulu ndu , t bz, vdnr
uzl rnllr dfunnlt tuur;
- mun fundmntr lbrr trt lbl u trtlr rl (d
rtr dzvltr, mrl, d rdu t.);
- rnzz mbr mnrl rfund, rumr rrtr
(rmdlr) mnrl;
- mun rvtzr ntrrndr, ntru vdn rt tu nmfnnr mnrl t;
- drt rtruturr ntrrndr;
- mnmntul t u n tu d drul dmrur trt-tt d
nmblu u rl;
- xrt fun d ntrl vlur, trbut l mun rru mnr, ntrt n
rul d mnmnt. Fnlzr unu lu mnrl rtr trnulu ntru
drulr ltu unt urt d/rn dntr, trtt n t ntxt ntrf ntr
ft v f n dmnul ndu;
- lbrz lnur d fr, dntr fnd mrtnt mnnt
tr;
7
8

Malcolm McDonald, Marketing strategic, Editura Codecs, Bucureti, 1998, p. 122;

Ion Verboncu, Ion Popa, Diagnosticarea ntreprinderii , teorie i aplicaii, Editura Tehnic, Bucureti, 2001, p. 55;

- fnlzz xrul fnnr lbrz rrtul d tun l

dmntrtrulu. t dn urm rfz dntr nrl u rl
rfundt, l ltr nrlr;
- lbrz tud d fzbltt, xrm ntt rtuntt unu
dmr nvtnl mrtnt ntru ntrrndr;
- mb mnrl ntrrndr, r rlur d utr fnd mrt
d nlz rt rt mnrlr nlu, n rnl rn ntrmdul rzulttlr
bnut d t.
du l t, lmnt d ntnutt rulrtt dntulu, ftul
t nr un n md rult, n ul dtr fnt r d l mdu
urmtrlr ntrbr: um dtrmnm trtl tul l ntrrndr? um fxm
trtl vtr u trtl n? um unm n lr trtl n?

1.2 mrtn nlz-dnt n mnmntul rnz

ndur tvt un ntt nm lt ftrlr d rundr un rznt
lr, frtur ntn ntru untr n rfunzm, rn nlz tnf, mdulu d
vlrfr trmnulu frm, mdulu d flr rurlr lt9.
ntrrndr, tm, t un rnm l nm mlx, mu dn
ubtm ntr r xt multl ltur dnm. tvtt tmulu ubtmlr
l t nflunt d mulm d ftr, rr un trbu unut ntru ur
funnr tbl tm ntr-un mdu dnm.
n rul d urr funnr nrml ntrrndr tm, un rl dbt
d mrtnt rvn nlz nm, d dnz rlr tvt un ftrlr
dtrmn.
Dnz ruun rtr funnr tmulu ub rrt truturl funnl
uzl ntmz bz nfrmlr d tr l tr. n ntrrndr turt,
ntr btvl rtblt l ftv rlzt t r nnrdn ndu l
drlr funnr tmulu. bz nlz tbl btrl f d trmnul d
rfrn, dtrmn vntull unt d dzlbru, tbl ftr uzl
drlr tmulu10.
n mtd n dntfr vlur rl uz-ft. n ft, ltt
dntulu dnd tm d mur n r -u dntft uzl nrtr d
9

Spataru Liviu, Analiza economico-financiar, Editura Economic, Bucureti, 2004, p. 38;

Ibidem, p. 42;

10

dfunnlt t ztv , ultrr, d rlr rmndrlr u uzl

rtv.
rn urmr, ul nlz dnt t , n urm rlr tmulu, jun
l mnd tm, tfl nt ur mxmzr fun btv.
f nlz dnt t rtrul u rttv. mlxtt tvt
tlr mrl mun, ntru ru un dnt rt urnztr, mlr
m multr lr d lt dfrt, runztr ntur rblmlr nvtt, dntr
r nu trbu l mnr xutn nmjlt ml n dfurr
rtvlr tvt. Rlzr d dnt d tr rt dmnnt jud
truturt nttu rm ndnbl ntru run tt nfrml mnftv
ntru l ntrrt mlx, multdlnr, runztr multdmnnlt lr.
tr rtrt nlz dnt nt n fnlzr n rmndr. u
lt uvnt, dntr rd trtmntul, d dtr dzlr u rtr rtv
rvnd dfunnltl , rtv, d dzvltr, rfrtr l tl ztv.
Rmndrl unt trnm ftrlr d mnmnt rtbl, n vdr
vlrfr lr ultrr ln dznl rnl.

1.3 lfr dntulu

1.3.1 Dnt jurd
Dntul jurd run btv vrfr tlr jurd lt d
funnr dzvltr frm rr rurlr nrnt dur dntr- numt
tu jurd t, urndu- drul ll l tvt.
ndr (rmndr R) trbu vut n vdr rrturl u
rrtr, tr rr lr , n nrl, urmrt u rdr rtrul jurd
l dumntlr r fundmntz t rl11.
nttu bt l dntulu12:
) L tlr mrl r r n vdr lltt nttur t
(dumntl jurd nrl d: ntrtul d tt, ttutul, rtrul dnlr
nlulu dmntrtv, rtrul dnlr mttulu d dr, rtrul nrlr)
rum lt drtur bl nut n t mmnt(bl ftur unr l

11

Hill, Charles W.L., International Business: competing in the global marketplace, Irwin - McGraw Hill, 1998, p.
88;
12
Ibidem, p. 95;

mmbrlr fndtr, mbltt dfr ntrtulu d mun ntru lr un

frm d tt rvtzt t);
b) drtul mrl, rtv xtn tlr ntrtlr rvnd: drturl d
rrtt l mblzrlr (rrl, nrrl, fnnr); mdul d xltr l frm
(nrr u l d tun, n, lnt, brvt, mr rmt d l tr u dt n
xltr tr); fnnr trmn mdu u lun (jutfr mrumuturlr
xtn rnlr rl, dntfr llr rtnt nnl

tr);

rvznr vnzr rdulr u rvlr frm (jutfr nt rdurlr

nt u furnzr, u ln, u u unl frm r nl rtl dn dmnul
nurn), un jurd n ur u rn fz u jurd ntru uz mrl;
)

drtul mun, trvt ru urmrt: xtn ntrtlr ltv

ndvdul d mun (ntrt t, ntrt u luz d rd rttv l rft,

ntrt ntru mnmnt, t.); xtn tlr ntrtlr nt u rnml
d urr l; rll u rtnr l rblml rdt d t (ndt,
nflt l); vdnl bltr rvnd rnlul ntrrndr (ttl d lt lt
dumnt d vdn );
d) ll rlmntrl fl, r dtrmn rmul fl l frm,
rtulrtl tu, rum nttrl ultmulu ntrl rmndrl-rnl,
nunl dt.
nluzl dntulu jurd ndu l frmulr unr rr rvnd mdul d
rnzr l frm ltt rllr ntrtul13.

1.3.2 Dnt rnl

n drul dntulu rnl tudm14:
1) jl fx:
- tr d funnr mnlr utljlr rum rdul d uzur fz;
- rfrmnl n rrt u rdu l dt vlur ln mndl;
- bltl d utlzr n vtr;
- jll fx r nu m t f flt n rul d rdu;
- ndrr mjllr fx tr nfrm tlulu mjllr fx;
- Vlr nvtlr n ur d xu t lr d rlzr;
13
14

Iulian Prvu, Diagnostic - concepte, metode, tehnici, Editura Aldine, Sibiu, 2013, p. 55;
Ibidem, p. 56;

- rtuntt trr l nrvr unr mjl Fx.

,.`:

2) ldr:
rundr dntr tu dn trn u lnurl d ntru, mdfrl
xtnt, bz ll tr mdfr nlz nflun ur funnr urt
n xltr;
tr tn drr umult;
mbrl ntrvnt n dtn unr ldr bltl d flr n vtr.
3) jll d trnrt v xmn rdul d flr rulu rru, mdul
d utlzr t mjllr rr d trnrt, tr tn, rdul d drr,
bltl d flr n vtr rulu rru.
4) rnur:

xmnz nrdn dntr trl d urf xtnt l dn

dumnt fl(drul d nvntrr tn);

mbuntrl du unr tr d trnur;

mbr dtn unr urf d trn, bz ll nflun ur

tvt.
5) u rvr l rdu tnl d fbr:

rznt unt rnll rdu fbrt u rv rlzt;

f urt drr rulu tnl;

rz tnll n rrt u l xtnt n dmnu;

tudz rnzr nrl rdu, ltt rdu mtul ur

mdulu.
n drul dntulu rnl rmnd flr urmtrlr ndtr:

. Grdul d flr t d rdu:

b. ndr mnlr utljlr n ttlul tvlr fx:

. rdul d uzur mjllr fx:

d. rdul d rnr mjllr fx:

8

L fnl dntulu rnl vlutrul v xun u rvr l tul d

nlur nt drr umult.

1.3.3 Dnt mrl

Dntul mrl trbu rmt ndur ntrrndr rz n
mur tvtt dn dmnul mrl rut u nu vlrf rzulttl
tvt dfurt, nrtzt n rdu, lurr u rv15.
tfl, rn t dnt unt rtrzt rdulr frm dn unt d vdr l
z tr , lnlr furnzrlr tuturr tlr t v rlvn
ur mrtmntlr d rrt l frm.
ndtr utlz u rdr n dntul mrl unt:
1. t d lult rrt ntr vnzrl frm nlzt vnzrl d
mntul d nlzt:

Cp

Qik Pik
n

Q
j 1

ij

Pij und:

j = 1,n frml r nz rduulu ;

Qj = nttt d rdu vndut d frm j;
j = rul rduulu utlzt d frm j;
2. utr frm rrznt tt t d dmn , rtv
d

- lmn nurn tun nd ntrl frm r xrm rn rt mrj

nt (rt rntblt mrl Rr):

Rrc

Pn
100 und:
Ca

n rft nt , fr d fr
u t bltru frm r r t d rdt d r t
rntblt mr, dndn fnd d l m mult r nvr, frml r dr
dmn rt d b rur d vnzr tut u un t tur16.
3. trtvtt rdulr rrznt mrm lttv. l m bun md d
dntr trtvt frm l nttu un tudu d r vdnz
rfrnl mntulu d l, nlzt n mr u rtrtl ntrn l
rdulr vndut ftv d t.
15

Constantin Brbulescu, Diagnosticarea ntreprinderilor aflate n dificultate economic, Editura Economic,

Bucureti, 2002, p. 63;
16
Ibidem, p. 65;

4. nlz lnlr r n vdr:

- mrtn tr (rll u ln trdnl);
- tt d lt (m l d xt ln d r ntrrndr t
dndnt, z n r ntrz lvbltt tr ftl mrtmntulu
tu lr fnnr ur ntrrndr);
- xtn rtnlr durt d nr rnlr u rzr , d
tndn t ndtr trbu b vlr t m m, nu trbu rdut dn vdr
ftul t t durt d dntr rnlr m ndrtt ntru ln
mrtn bun ltn. n lul flt ndtrul durt d dntr rnlr
frm (Dl), lult u rl:
Dcl

Cn
360 n r:
Ca

n ln n
fr d fr
- rurl lt d ln: ln nr, ln ru ltn, ln l r
rfurz mbr l ndur, n trutur rnznl u nrtulu
Lt d ln nu trbu nljt tvtt d ntrtr, dtrbu dfr. n
t ntxt urmrt:
- mdul d dntfr lnlr,
- lt ntrtul
- rnll nl d dtrbu rdulr
- rll u dtrbutr t.
5. nlz furnzrlr r n vdr rtrl d lr tr (ltt rul
rdulr lvrt, fltl rdt, rtmtt rvznr, dtn, tt d
rund l ltr nrvzut t), rum durt d lt tr (lt l, rdt
mrl, mnr t).
ndtrul utlzt, durt d lt furnzrlr(Dfz), xrmt n zl, lulz
u rl:
Dfz

Fz
360 n r:
Ca

Fz furnzr ; fr d fr;
lbrul tvt mrl rlzz num d Dfz > Dl.

10

1.3.4 Dnt fnnr

mrtn funun fnnr frm rzult, n rmul rnd dn rlul u tr t
r nt n rtr l dzl d lt nrl (z, nr, utlzr
rurlr fnnr, dfnr ltlr fnnr). L nvl rnl funun ruz
tvtl d tun fnnr, runznd fnnr funnr ntrrndr urr
fluxulu nfrmnl nr tun (fluxurl fnnr) rt n ntbltt
ntrrndr (bln, lulul rzulttlr, dfrt tblur d fnnr) urnd rn t
dumnt ntrlul rurlr fnnr17.
Dntul fnnr ntbl, vluz rfrmnl nm fnnr l
frm, utlznd n nlz, urmtrul tm d ndtr:
fr d fr. Dn nmnltrul d ndtr rtrzz vlumul tvt
rfrmnl frm f btul dntulu nm, fr d fr r vdnt
vln mnrl dn urmtrl mtv:
() rrznt vlr vlumul frlr rlzt d frm rn xrtr urnt
tvt l rfnl. ntru nlr trt z frm fr d
fr v f ndrt n urmtr trutur: fr d fr dn xltr (tvtt d
bz) fr d fr n fr xltr (dn lt tvt). unnd mrm fr d
fr bn nfrm rfrtr l18:
- mrm frm (xrmt rn vlumul vnzrlr), nttund unul dn rnl
dtrmnn trt frm,
- tr nm ( dmnz rzulttl nm l dfurr tvt
frm, mrtv u rurl l). tr nm bun mnf bnr vnzr
un ntt mr d bunur rv, rrzntnd vlrfr rdt tlr l,
fnlzt ntr-un rft ldtt runztr.
(b) d dmnun frm, xrmnd tt ftv , utl ndb
n tudl d mrktn n trtl d dzvltr l frm, rn ndtr:
- t d xrm ndr rvn frm rduulu u ru d
rdu dn r f rt lulz rn rrtr vlumulu d vnzr l frm l
vlumul d vnzr ttl l rduulu ndrt;
- rt d rtr xrm, d rul, rn rtmul d vlu l vnzrlr;

17
18

Bogdan Bcanu, Management strategic, Editura Teora, Bucureti, 1999, p. 68;

Iulian Prvu, Diagnostic - concepte, metode, tehnici, Editura Aldine, Sibiu, 2013, p. 84;

11

- rdul d tur l , nlzt lbl, rdu r tdmnun,

lulz rn rrtr vlumulu vnzrlr l vlumul rr n
rd.
n nrl btvl frm tbl trbu rlzt n trmn d vntur,
rft t d , tnr nvllr rnzt dnd dmnun z trt
frm19.
() t l bz lululu unr mrtn ndtr d fn (rft, rt
rntblt) nttund n l tm un lmnt nl n rl t vlum d tvtt
rft n dtrmnr rulu d rntbltt. nlznd rul d rntbltt t
rt vnzrl nr r nrz rftul drt.
z fr d fr n tmul d rfrmn nm l frm (rfrmn
frm nl ttudn frm d - mr vlumul d tvtt) t nldt rn
ltur dntr ntrl nrl l mnrlr mxmzr fr d fr u
vnzrlr, un mnmntulu fnd, n nrl, mxmzr fr d fr n lmt
n r f rlzt un rft rznbl.
fr d fr dtrmn, n fun d ftr d nflun, n urmtrl vrnt
d lul:
1)20

ntru frml u rfl mlx, d rdu mrlzr rn mzn

rr :
= Qv + Vm, n r:
Qv = rdu vndut, r, ftrl, dnd d nttt vndut(q),
n

trutur vnzrlr() rurl d vnzr(v): Qv =

(qi( gi) pvi

i 1

Vm = vlr mrfurlr vndut

2)21 Ltur uzl dntr fr d fr (vnzr) tnlul umn xrm
rn rl:
Ca Np W L s z wz L s z h wh

n r:

Np

= numr lr;

= rdutvtt md mun

L = numrul lurlr d mun

= fntul mburlr
z = numrul d zl lurt /mb/l d mun

wz = rdutvtt zln mun

19

Iulian Prvu, Diagnostic - concepte, metode, tehnici, Editura Aldine, Sibiu, 2013, p. 94;
Silvia Petrescu, Marilena Mironiuc, Analiza economico-financiar, Editura Tiparul, Iai, 2002, p. 60;
21
Maria Niculescu, Diagnostic global strategic, Editura Economic, Bucureti, 1997, p. 39;
20

12

 = numr d r lurt/z
w = rdutvtt rr
3. Ltur uzl dntr fr d fr, rdul d vlrfr rdu fbrt
rdul d nztrr tn mun xrm u rl:
Ca Np

Qf Ca
Mf Qf
Ca

Np

, n r:
Np Qf
Np Mf Qf

Qf
rdutvtt mun;
Np
Ca
rdul d vlrfr rdu fbrt;
Qf
Mf
rdul d nztrr tn mun;
Np
Qf
rndmntul (fn) mjllr fx.
Mf

4. ntru frml u rfl mrl t rnl un mdl ftrl d nlz

fr d fr n fun d tt rl mrl:
Ca S d

und : = urf mrl(m2)

d

= dfr md / m2 urf mrl.

n

gsi di ,
i 1

und :

100

= dtrbu urf mrl tr d tvtt, ru d mrfur,

frm d vnzr
d = vnzr m2 urf mrl
5. fun d bln rul mrfurlr, rnndu- d l rl:
f = + (), = + f
und: f., = ld fnl/nl
= ntrr;
= r (vlum d dfr u fr d fr)

ltull frm22
1. ndtrul rrznttv ntru urmrr vlu ltullr, ltur d dnm
ltullr n vlumul lr blut, t Rt md ltullr u um m ntlnt n
22

Iulian Prvu, Diagnostic - concepte, metode, tehnici, Editura Aldine, Sibiu, 2013, p. 103;

13

ltrtur d ltt: rt md d fn ltullr, ltul l 1000 l vntur

(fr d fr), lndnd, ndfrnt d dnumr l, numul d rur.
lulul tu ndtr (l nvl ttl) f n urmtrl vrnt:
n

Cht
1000 sau RCht
(1) RCht
Vt t

ch

i 1
n

vt
i 1

1000

(2)

RCht

gi rch
i 1

100
n

chi

Cht
i 1
RCht
1000
1000
Ca
Ca

(3)

qv c

(4) RCht

i 1
n

qv p
i

i 1

n r:
n

ch
i 1

- um ltullr tr d tvt (xltr, fnnr,

xnl);
n

vt
i 1

- um vnturlr tr d tvt (xltr, fnnr, xnl);

gi - trutur vnturlr tvt (ntr d t):

gi

vt i
100
Vt t

rchi - rt md ltullr tvt:

rchi

chi
1000
vt i

qv - rdu vndut xrmt n unt fz;

c i - tul mdu d rdu untr;
n

ci

qv c
i

i 1

qv
i 1

14

pi

- rul mdu untr d vnzr.

n

pi

qv p
i

i 1

qv
i 1

lulul tu ndtr t f dtlt l nvl d tvtt, rdu, rvu u

tr d ltul (mtrl, lrl, vrbl, fx, drt, ndrt) 23.
t:

n urul unu xru fnnr (nnd nt d ftrul tm), ub nflun

nfl, trtlr d l frm, turl d rdu ( ci ) rurl d vnzr

( p i ) vrz, f , tul urnt rul urnt f ndrt vlr md.

Rntbltt frm
urr fn nm f nnd nt d numt rtr d fn (rd
d nmr, rd d vlrfr, nvl d tulzr), n du vrnt:
- n mrm blut, rn mtd dfrn, bnndu- ldurl ntrmdr d
tun: mrj mrl, vlr dut, (xdntul brut dn xltr), rft dn
xltr, rft fnnr, rft xnl, rft nt t;
- n mrm rltv, u jutrul ndtrlr d fn, bnu rn rrtr
ftlr l frtul du ntru bnr lr (ft utl untt d t ntrnt)
vvr (t f ntru bnr un unt d ft utl) rt l rntblt.
ntru xrmr rntblt unu nt nm utlzz d ndtr:

rftul (rzulttul xrulu), mrm blut rntblt;

rt rftulu (rt rntblt), mrm rltv.

trutur trmnl fnnr

nlz tu fnnr trmnl rlzz bz dtlr dn bln
rurnd l un rdu frvnt utlzt n nlz fnnr mtd rtlr 24(rund
tudulu vrtl blnulu).
lbrul fnnr
lbrul fnnr t rt nttutv lbrulu nm xrm ltt
rll dntr nrul d rur fnnr bltl d nttur tr
rur (rund tudulu rzntl blnulu).
nlz lbrulu fnnr l ntrrndr urmrt rfltr rrturlr d
ltt ntr url d fnnr utlzrl rurlr fnnr, dntr vnturl
ltull frnt dfurr tvt ntrrndr trmn urt, mdu lun.
23
24

Iulian Prvu, Diagnostic - concepte, metode, tehnici, Editura Aldine, Sibiu, 2013, p. 110;
Silvia Petrescu, Diagnostic economic- fianaciar, Editura Sedcom Libris, Iai, 2004, p. 219;

15

1.3.5 Dnt trutur rnztr

trutur un rnz t ndrt drul u ltul t. trutur

rnztr rrznt nmblul rnlr ubdvzunlr tfl nttut nt
ur rlzr btvlr rvznt.
Dn rtv mnrl url trutur unt:
- lrf mrtmntl rnl turlr, rum rnbl tr;
- lrf rr rnztnl;
- lrf nll d munr;
- rmt mnrlr l rur ntru btvl dfnt rn ln.
trutur un rnzt rznt tr rtrt rnl25:
- lzr - rt rdul d dvzr mntt mun n mrtmnt;
- rdnr - rfr l mdul d urr rr ntr mrtmnt ndvz;
- frmlzr - mrz rdul d rz n dfnr funlr rllr.
trutur rnznl tm trbu ndln urmtrl nd 26:
) rflt btvl lnul d un;
b) lnd utrtt n mur dmntrz ntrrndr;
) vdnz drul d dfurr l tvtlr;
d) f ltut dn rn frt bn rtt.
rnll mnnt l trutur rnztr, r r n r
rnz ndfrnt d r u nu rtr ndutrl, unt: tul, fun, ndr
rr (r d ntrl), mrtmntul, nvlul rr rll rnztr.
tructur rgnztrc t dfrt n func d mrm rgnz dgntct.
tfl n czul rgnzlr mc tructurl funcnl unt ubrdnt drct
dmntrtrulu u mngrulu. n czul rgnzlr mr xt rgnzr cmplx
cu tructur rrhc prmdl n vrful prmd fnd funcl d cnducr, r p
rzntl drcl, tructurl cu rl d d xcu.
dul d tructurr ctvt rgnz t przntt d rgngrm cr rd
p vrtcl funcl rgnz, r p rzntl cmprtmntl cr xcut cl
funcun.

25
26

Vasile Ion Octavian, Analiza diagnostic a unitilor economice, Editura Economic, Bucureti, 2008, p. 39;
Iulian Prvu, Diagnostic - concepte, metode, tehnici, Editura Aldine, Sibiu, 2013, p. 118;

16

n nlz dgntc mngmntulu rgnz t mprtnt dntfc

cntrbu du drct d mngr, d rprzntn G Cnlulu d dmntr.
nlz trbu rntt pr murr prfrmnlr rlzt pr vlur
crn n ndplnr bctvlr tblt d Cnlul d dmntr. nlz
mngmntulu t prfrbl rlz p cl tr nvl clc d dcz: tp
mngmnt cr r rcn lgt d mun rgnz, trtg p trmn mdu lung,
mddl mngmnt cr cup n prncpl d tblr ndplnr bctvlr
trtgc mngmntul d ln r rlul d tbl ndpln bctvl prnl.
n prvn tructur rgnztrc chp d vlutr v urmr dc:

rgngrm prznt fluxur nrml d ubrdnr tfl nct nfrm nu

ntrz prcul dcznl;

xt rgulmnt d rgnzr funcnr cr mnnz frt clr

cmptnl, trbul fcr cmpnnt tmulu d rgnzr;

xt pbltt crt cdrlr d cnducr d cunt n dtlu

trbuunl c rvn tructurlr funcnl n dfurr prclr dn cdrul
rgnz;

xt cumul d func cr r put v un mpct ngtv upr prtjr

ptrmnulu.

17