Studiul de caz 3: Analiza ratelor de rentabilitate

Rata rentabilitatii comerciale

Nr Modificare
crt Indicatori Simbol N-1 N absoluta Indici (%)
1 CA Σqvi·pi 13830499 17077330 3246831 123.4759
2 Ch (aferente CA) Σqvi·ci 13265511 16563633 3298122 124.8624
3 Profit aferent CA (1-2) Pr=CA-Ch aferente CA 564988 513697 -51291 90.92175
Costuri complete prevazute
4 (Ch aferente CA in 1/Indice Σqvi1·ci0 - - -
cost (122.4%)) 13532380
Preturi de vanzare
5 prevazute (CA in 1/Indice Σqvi1·pi0 - - -
pret (121.05%)) 14107666
Rc=Pr/Ca·100
6 Rentabilitatea comerciala Rc=(1-Σqvi·ci/Σqvi·pi)·100 4.0851 3.0081 -1.077 73.6359
7 Rentabilitatea comerciala ' Rc'=(1-Σqvi1·ci0/Σqvi1·pi0)·100 - 4.0778 - -
8 Rentabilitatea comerciala '' Rc''=(1-Σqvi1·ci0/Σqvi1·pi1)·100 - 20.7582 - -

Rata rentabilitatii resurselor consumate

Nr Modificare
crt Indicatori Simbol N-1 N absoluta Indici (%)
1 CA Σqvi·pi 13830499 17077330 3246831 123.4759
2 Ch (aferente CA) Σqvi·ci 13265511 16563633 3298122 124.8624
3 Profit aferent CA (1-2) Pr=CA-Ch aferente CA 564988 513697 -51291 90.92175
Costuri complete prevazute
4 (Ch aferente CA in 1/Indice Σqvi1·ci0 - - -
cost (122.4%)) 13532380
Preturi de vanzare
5 prevazute (CA in 1/Indice Σqvi1·pi0 - - -
pret (121.05%)) 14107666
 6 Rentabilitatea resurselor
consumate
7 Rentabilitatea resurselor
consumate '
8 Rentabilitatea resurselor
consumate ''
Rrc=Pr/Ch(CA)·100
Rrc=(Σqv·pi/Σqv·ci-1)·100 4.2591 3.1014 -1.1577 72.8182
- - -
Rrc'=(Σqv1·pi0/Σqv1·ci0-1)·100 4.2512
- - -
Rrc''=(Σqv1·pi0/Σqv1·ci1-1)·100 -14.8275

Rata rentabilitatii economice

Nr Modificare
crt Indicatori Simbol N-1 N absoluta Indici (%)
1 CA Σqvi·pi 13830499 17077330 3246831 123.4759
2 Ch (aferente CA) Σqvi·ci 13265511 16563633 3298122 124.8624
3 Profit aferent CA (1-2) Pr=CA-Ch aferente CA 564988 513697 -51291 90.92175
4 Activ total mediu At 8111079 8193213 82134 101.0126
5 Activ imobilizat mediu Ai 3029716 3269615 239899 107.9182
6 Activ circulant mediu Ac 5081363 4923598 -157765 96.89522
7 Rentabilitatea economica Rc=Pr/At·100 6.9656 6.2698 -0.6958 90.01091
8 Viteza de rotatie a At CA/At 1.7051 2.0843 0.3792 122.2392
9 Viteza de rotatie a Ai R=CA/Ai 4.5649 5.223 0.6581 114.4165
10 Viteza de rotatie a Ac n=CA/Ac 2.7218 3.4685 0.7467 127.4341
11 Rentabilitatea comerciala Rc=Pr/CA·100 4.0851 3.0081 -1.077 73.6359
12 Inversul vitezei de rotatie a
Ai 1/(CA/Ai) 0.2191 0.1915 -0.0276 87.40301
13 Inversul vitezei de rotatie a
Ac 1/(CA/Ac) 0.3674 0.2883 -0.0791 78.47033
Rata rentabilitatii financiare

Nr Modificare
crt Indicatori Simbol N-1 N absoluta Indici (%)
1 Venituri totale Vt 12589453 16691134 4101681 132.5803
2 Activ total At 8111079 8193213 82134 101.0126
3 Capital propriu Kp 4278380 3206612 -1071768 74.94921
4 Profit net Pn 41919 45592 3673 108.7621
5 Viteza de rotatie a At Vt/At 1.55 2.04 0.49 131.6129
6 Factor de multiplicare al KP At/Kp 1.9 2.56 0.66 134.7368
7 Profit net la un leu venituri Pn/Vt 0.0033 0.00273 -0.00057 82.72727
8 Rentabilitatea financiara Rf 0.98 1.42 0.44 144.898