2019 2020

Nr crt INDICATORI SB
T0 T1
1 Productia vanduta exprimata in pret de vanzare(CA) qvp 202173788 167267674
2 Productia vanduta exprimata in costuri curente qvc 261703501 14272143
2.1 Fixe cf 87412442 112314255
2.2 Variabile qvcv 169476138 256789435
3 Volumul efectiv al productiei vandute la pret prevazut qv1p0 x 302742515
4 Volumul efectiv al productiei vandute la cost variabil prevazut qv1cv0 x 222415256
5 Ch.variabile la 1000 lei CA(2.2/1*1000) Cv1000 838.26959 1535.20061
6 Ch.fixe la 1000 lei CA(2.1/1*1000) Cf1000 432.36288 671.464201

deltacv1000=cv1la1000-cv0la1000 696.931 deltacf1000=cf1la1000-cf0

1 Influenta modificarii structurii vandute 1 Influenta modificarii nivelu
deltag=((qv1cv0/qv1p0*1000)-((qv0cv0/qv0p0)*1000)= -265.3319 deltaqv=((Cf0/qv1p0)*-((C
2 Influenta modificarii pretului de vanzare 2 Influenta modificarii sume
deltap=((qv1cv0/qv1p1)*1000)-((qv1cv0/qv1p0)*1000)= 780.53 deltacf=((cf1/qvp1)*1000-
3 Influenta modificarii ch variabile pe unitatea de produs 3 Influenta modificarii pretu
deltacv=((qv1cv1/qv1pq1)*1000)-((qv1cv0/qv1p1)*1000= 182 deltap=((cf0/qv1p1)*1000
Verificare Verificare
696.931059423368 239.1013
 DINAMICA
T1-T0 T1/T0*100
-34906114 82.7346
-247431358 5.453554
24901813 128.4877
87313297 151.5195
x x
x x
696.931021 183.1392
239.101317 155.3011

eltacf1000=cf1la1000-cf0la1000= 239.1013
fluenta modificarii nivelului fizic al volumului
eltaqv=((Cf0/qv1p0)*-((CF0/qv0p0)*1000= 51.6699
fluenta modificarii sumei cheltuite fixe
eltacf=((cf1/qvp1)*1000-((Cf0/qv1pq)*1000)= 82.2541
fluenta modificarii pretului de vanzare
eltap=((cf0/qv1p1)*1000-((CF0/qv1p0)*1000= 105.1773
1+2+3=DELTACF1000