Matrici

Matrice de evaluare simpl

Not (N) 1 2 3 4 5
Stare Critic Slab Medie Bun Forte
Tendin Deteriorare Deteriorare Meninere mbuntire mbuntire
brusc lent lent brusc

Matricea de evaluare complex

Tendin/Stare Critic Slab Medie Bun Forte

mbuntire brusc 3 3,5 4 4,5 5
mbuntire lent 2,5 3 3,5 4 4,5
Meninere 2 2,5 3 3,5 4
Deteriorare lent 1,5 2 2,5 3 3,5
Deteriorare brusc 1 1,5 2 2,5 3

Grila de interpretare not final a diagnosticului activitii

Starea indicatorului Not medie Clasificare SWOT

Forte 5
PUNCT FORTE
Foarte bun 4,5
Bun 4
PUNCT TARE
Satisfctor 3,5
Mediu-acceptabil 3 PUNCT INCERT
Nesatisfctor 2,5
PUNCT SLAB
Slab 2
Foarte slab 1,5
PUNCT CRITIC
critic 1
 Formule
I. Lichiditate

1. = 100 [150% 250%]; = + < 1; = + < 1


2. = 100 [50% 100%]


3. = 100, = + [20%- 60%]

4. = [0]

5. = 100 [5% ]

II. Solvabilitate

1. = 100; = + + + [150% 300% ]


2. = 100 [80& 180% ]

( )
3. ( ) =

[0,25 ]; ( ) =
( ) (. ); = + +

4. ( ) = [2 ]
( ...)+
( )
5. ( ) = ; =

(. ) + [2,4]

6. ( ) = [2,6]

III. Diagnosticul gradului de ndatorare (depemden financiar)

1. ( ) = 100; = + [min 30% ]


2. ( ) = 100[max 70 % ]

( )
3. ( ) = 100; = + + + > 1

( ) [min 60% ]

4. ( ) = 100[min 50%]

( )
5. ( ) = 100[max 50% ]

(.. ..)
6. ( . ) = 10[max 40% ]


7. ( . . ) = 100 [max 200% ]

IV. Diagnosticul gestiunii resurselor controlate de entitate

a. Resurse umane
1.
( ) =
2. ( ) =

(.)
3. 1000 = 1000

4. = ,


b. Resurse tehnice

1. ( ) = 100
( )
()
2. ( ) = 100
( )

3. 1000 = 1000

( )
4. 10000 = 1000;

( )
5. 10000 = 1000;

( )
6. 10000 = 1000;

( )
7. 10000 = 1000;


8. ( ) = ( )


9. ( ) = 365 ( )

c. Resurse materiale
1( )
1. ( ) = ( )
( )
2. ( ) = 1000
( )
( )
1000


3. ( ) = 1000


4. ( ) =
( )
d. Activitate

1. ( ) = [2 2,5 ]
( )

2. ( ) = [3 ]
( )

3. ( ) = [2 2,5 ]
( )

4. ( ) = [ ]
( )

5. ( ) = [9 12 / ]
()

6. ( ) = [ ]
()

7. ( ) = [12 ]
( )

8. ( ) = [ ]
()

9. ( ) = [ 12 ]
( )

10. ( ) = [ ]
( )
( :,,,,,)
11. ( ) = ( )

V. Diagnosticul strii de profitabilitate

a. Nivelul de exploatare
1. ( ) = ( . . ) + () + ( )
2. ( ) = + (. . ) + ( ) + (. )
3. ( ) = ( . . ) (. )
4. ( ) = [( ) + ( )]
5. = ( ) + ( )
6. ( ) = ( ) + ( 1 + 2 + 3 + 4)
7. ( ) = ( ( )
8. ( ) = ( ) + ( 1 + 2 + 3 + 4)
b. Nivelul financiar
1. ( ) = ( ) + ( )
2. ( ) = ( ) (. . )
c. Nivel global
1. (. . ) = +
2. ( ) = ( ) +
3. ( . / ) = +
4. ( . , /) = +
5. =
d. Profitabilitatea comercial

1. ( = 100[10,62% ]


2. ( = 100[8,03% ]


3. ( = 100 [10,45% ]

( )
4. ( = 100; =

[36,78% ]

5. ( ) = 100[21,6%]

VI. Diagnosticul strii de rentabilitate

( )[6,35%] =

1. 100 [9,17%] [0,59%]

[0,25%]
()
2. ( ) = 100[8,01%]


3. ( ) = 100 [5,07% ]


4. ( . ) = 100[6,17%]


5. ( ) = 100[6,62%]


6. ( ) = 100[10,87%]

VII. Diagnosticul performanelor bursiere

1. ( ) = ( ) ( )[]

2. ( ) = []

()( )
3. = []


4. ( ) = [7 14 ]


5. = [0,9 1,7 , 0,82 ]
( )

6. ( ) = [0,5]
( )
( .)
7. ( ) = []


8. ( ) = 100[4,59%]


9. ( . ) = 100[250%, 25,54%]

10. ( . ) = (( ) ( ))
( ) [> 0];

11. = 100

12. = (1 ()) ;
13. ( ) =

14. ( ) = + ( ) (1 )
+ + ()

15. = = 100


16. =

17. ( ) = ( ) [> 0]
( )( )
18. = 100[: 0]

19. = ( ) [> 0]
( )+
20. ( ) = [> 0]
0

VIII. Diagnosticul fluxurilor de numerar

1. = [> 0]

2. = 100[> 100%]
( )

3. = 100[> 100%]
( )

4. = 100[> 100%]


5. = 100[> 100%]


6. () = 100[> 100%]

1+ +
7. = 100[> 100%]

+ +.
8. = 100 [> 100%]
. .+ .

9. = 100[> 100%]


10. = [> 0]

IX. Dignosticul riscurilor

a. Riscul economic

1. . = = () ; = = ()
1
2. () =

( ); = 100 [> 20%]

b. Riscul financiar
+ +
1. = = =
1 ( ..)
2. ( . ) =
(
=1
)
( )
( . i)
( )
3. () =

( ); = 100 [> 20%]


4. () = 100; = [ + ( ) 100] (1 )( )