Proiect EGI

Structura monografiei unei firme:

1) Denumire firma
2) Forma juridica
3) Forma de proprietate
4) Adresa sediului social, sediul operational
5) Obiect de activitate
6) Structura de conducere
7) Organigrama
8) Structuri formale si informale
9) Organizarea procesuala
10) Piata
11) Activitatile firmei
12) Oferta
13) Clientii
14) Furnizorii
15) Alti parteneri
16) Personalul firmei (structura, productivitate)
17) Resurse materiale si financiare
18) Principalii indicatori economico-financiari
19) Strategia firmei
20) Perspectivele de dezvoltare ale firmei

La nivelul unei firme, se dau urmatoarele date privind productia, pretul unitar de vanzare
si costul total.

Ani Productie (buc) Pret unitar de vanzare Cost total (mii de lei)
(mii de lei/buc)
2008 213 32 710
2009 219 36 891
2010 223 38 920
2011 225 41 1010
2012 231 52 1012
2013 242 61 1017
2014 251 78 1022
2015 263 80 1046
2016 270 91 1070
2017 271 92 1082
2018 282 95 1084
2019 293 96 1086
2020 295 97 1087
 Se cere:

Sa se calculeze indicatorii:

1) Incasari din vanzarea bunurilor, cost total mediu (cost unitar), profitul brut ( => rezultatul brut al
exercitiului), profitul unitar brut si rata profitului calculata la incasari;
2) Daca rata impozitului pe venit este 16%, calculati profitul net (=> rezultatul net al exercitiului);
3) Determinati evolutia indicatorilor calculati la a in perioada 2009-2020, fata de 2008. Interpretati
rezultatele obtinute;
4) Determinati eficienta muncii corespunzatoare celor 13 ani, stiind ca numarul salariatilor nu s-a
modificat;
5) Determinati evolutia indicatorului calculat mai sus fata de anul 2008 ca an de baza si fata de
anul precedent.
1) Incasari din vanzarea bunurilor:

Incasarile se calculeaza la produs intre volumul productiei si pretul unitar de vanzare

2008= 213 x 32 = 6.816

2009= 219 x 36 = 7.884
2010= 223 x 38 = 8.474
2011= 225 x 41 = 9.225
2012= 231 x 52 = 12.012
2013= 242 x 61 = 14.762
2014= 251 x 78 = 19.578
2015= 263 x 80 = 21.040
2016= 270 x 91 = 24.570
2017= 271 x 92 = 24.932
2018= 286 x 95 = 26.695
2019= 293 x 96 = 28.128
2020= 295 x 97 = 28.615

Anul Incasari din vanzarea bunurilor (mii de lei)

2008 6.816
2009 7.884
2010 8.474
2011 9.225
2012 12.012
2013 14.762
2014 19.578
2015 21.040
2016 24.570
2017 24.932
2018 26.695
2019 28.128
2020 28.615
Costul total mediu (unitar) -> se calculeaza raportand costul total la volumul productiei

710
2008 CTM= = 3.33
213
891
2009 CTM= = 4.07
219
920
2010 CTM= = 4.13
223
1010
2011 CTM= = 4.49
225
1012
2012 CTM= = 4.38
231
1017
2013 CTM= = 4.20
242
1022
2014 CTM= = 4.07
251
1046
2015 CTM= = 3.98
263
1070
2016 CTM= = 3.96
270
1082
2017 CTM= = 3.99
271
1084
2018 CTM= = 3.84
282
1086
2019 CTM= = 3.71
293
1087
2020 CTM= = 3.68
295

Anul Costul total mediu (CTM) (mii de lei)

2008 3.33
2009 4.07
2010 4.13
2011 4.49
2012 4.38
2013 4.20
2014 4.07
2015 3.98
2016 3.96
2017 3.99
2018 3.84
2019 3.71
2020 3.68

 Calculam profitul brut (rezultatul brut al exercitiului)

 La nivelul unei intreprinderi profitul brut se calculeaza ca diferenta intre incasari si cost total

PRB 2008= 6816 – 710= 6.106

PRB 2009= 7884 – 991= 6.993
PRB 2010= 8474 – 920= 7.554
PRB 2011= 9225 – 1010= 8.215
PRB 2012= 12.012 – 1012= 11.000
PRB 2013= 14.762 – 1017= 13.745
PRB 2014= 19.578 – 1022= 18.556
PRB 2015= 21.040 – 1046= 19.994
PRB 2016= 24.570 – 1070= 23.500
PRB 2017= 24.932 – 1082= 23.850
PRB 2018= 26.695 – 1084= 25.611
PRB 2019= 28.128 – 1086= 27.042
PRB 2020= 28.615 – 1087= 27.528

Anul PRB(mii de lei)

2008 6.106
2009 6.993
2010 7.554
2011 8.215
2012 11.000
2013 13.745
2014 18.556
2015 19.994
2016 23.500
2017 23.850
2018 25.611
2019 27.042
2020 27.528

Profitul unitar brut

 Se calculeaza raportand profitul brut la volumul productiei

6106
PRBU 2008= = 28.67
213
 6993
PRBU 2009= = 31.93
219
7554
PRBU 2010= = 33.87
223
8215
PRBU 2011= = 36.51
225
11000
PRBU 2012= = 47.62
231
13745
PRBU 2013= =56.80
242
18556
PRBU 2014= = 73.93
251
19994
PRBU 2015= = 76.02
263
23500
PRBU 2016= = 87.04
270
23850
PRBU 2017= = 88.01
271
25706
PRBU 2018= = 91.16
282
27042
PRBU 2019= = 92.29
293
27528
PRBU 2020= = 93.32
295

Anul PRBU(mii de lei)

2008 28.67
2009 31.93
2010 33.87
2011 36.51
2012 47.62
2013 56.80
2014 73.93
2015 76.02
2016 87.04
2017 88.01
2018 91.16
2019 92.29
2020 93.32

Rata profitului calculata la incasari. Se calculeaza ca raport procentual dintre profitul brut si incasari.

Anul PRB(mii lei) Incasari(mii de lei) RP la incasari %

2008 6106 6816
2009 6993 7884 88.70
2010 7554 8474 89.14
2011 8215 9225 89.05
2012 11000 12012 91.58
2013 13745 14762 93.68
2014 18556 19578 94.78
2015 19994 21040 95.03
2016 23500 24570 95.65
2017 23850 24932 95.66
2018 25706 26790 95.95
2019 27042 28128 96.14
2020 27528 28615 96.20

6106
RP 2008 -> x 100= 89.58%
6816
6993
RP 2009 -> x 100= 88.70%
7884
7554
RP 2010 -> x 100= 89.14%
8474
8215
RP 2011 -> x 100= 89.05%
9225
11000
RP 2012 -> x 100= 91.58%
12012
13745
RP 2013 -> x 100= 93.68%
14672
18556
RP 2014 -> x 100= 94.78%
19578
19934
RP 2015 -> x 100= 95.03%
21040
23500
RP 2016 -> x 100= 95.65%
24570
23850
RP 2017 -> x 100= 95.66%
24932
25706
RP 2018 -> x 100= 95.95%
26790
27042
RP 2019 -> x 100= 96.14%
28128
27528
RP2020 -> x 100= 96.20%
28615

La o rata a impozitului de 16%, calculam profitul net (rezultatul net al exercitiului)

PRN

Anul PRB PRN

2008 6106 5129
2009 6993 5874
2010 7554 6345
2011 8215 6900
2012 11000 9240
2013 13745 11545
2014 18556 15587
2015 19994 16795
2016 23500 19740
2017 23850 20034
2018 25706 21593
2019 27042 22715
2020 27528 23124
Total 219789 18423

PRN= PRB - RI x PRB

RI = rata impozitului

16
2008 – PRN= 6106 - x 6106= 5129
100
16
2009 – PRN= 6993 - x 6993= 5874
100
16
2010 – PRN= 7554 – x 7554= 6345.36
100
16
2011 – PRN= 8215 - x 8215= 6900.6
100
16
2012 – PRN= 11000 - x 11000= 9240
100
16
2013 – PRN= 13745 - x 13745= 11545.8
100
16
2014 – PRN= 18556 - x 18556= 15587.04
100
16
2015 – PRN= 19994 - x 19994= 16795
100
16
2016 – PRN= 23500 - x 23500= 19740
100
16
2017 – PRN= 23850 - x 23850= 20034
100
16
2018 – PRN= 25706 - x 25706= 21593.04
100
16
2019 – PRN= 27042 - x 27042= 22715.28
100
16
2020 – PRN= 27528 - x 27528= 23124
100
 Anul Incasari Δt/1 lt/1 % Rt/1 %

2008 6816 6816-6816=0 100 0

2009 7884 7884-6816=1068 115.67 15.67
2010 8474 8474-6816=1658 124.33 24.33
2011 9225 9225-6816=2409 135.34 35.34
2012 12012 12012-6816=5196 176.23 76.23
2013 14762 14762-6816=7946 216.58 116.58
2014 19578 19578-6816=12762 287.24 187.24
2015 21040 21040-6816=14224 308.69 208.69
2016 24570 24570-6816=17754 360.48 260.48
2017 24932 24932-6816=18116 365.79 265.79
2018 26790 26790-6816=19974 393.05 293.05
2019 28128 28128-6816=21312 412.68 312.65
2020 28615 28615-6816=21799 419.82 319.82
Total

Evolutia indicatorilor: incasari, castig total, profit brut si profit net in perioada 2009-2020, fata de 2008
se realizeaza cu ajutorul indicatorilor: modificarea absoluta, indice de dinamica si ritm de dinamica:
modificarea absoluta sau sporul absolut.

Δt/1 = It- I1
¿
It1= I 1 x 100
T
Rt/1% = = - 100%
T 1%
Analiza evolutiei costurilor totale in perioada 2009-2020 fata de 2008

Anul CT Δt/1 lt/1 % Rt/1 %

2008 710 0 100 0

2009 891 891-710= 181 125.49 25.49
2010 920 920-710=210 129.58 29.58
2011 1010 1010-710=300 142.25 42.25
2012 1018 302 142.54 42.54
2013 1017 307 143.24 43.24
2014 1022 312 143.94 43.94
2015 1046 336 147.32 47.32
2016 1070 360 150.70 50.70
2017 1082 372 152.39 52.39
2018 1084 374 152.68 52.68
2019 1086 376 152.96 52.96
2020 1087 377 153.10 53.10
Total 13037

Evolutia indicatorului Cost Total Mediu

Anul CTM Δt/1 lt/1 % Rt/1 %

2008 3.33 0 100 0

2009 4.07 0.74 122.22 22.2
2010 4.13 0.8 124.02 24.02
2011 4.49 1.16 134.83 34.83
2012 4.38 1.05 131.53 31.53
2013 4.20 0.87 126.13 26.13
2014 4.07 0.74 122.22 22.2
2015 3.98 0.65 119.52 19.52
2016 3.96 0.63 118.92 18.92
2017 3.99 0.66 119.82 19.82
2018 3.84 0.51 115.32 15.32
2019 3.71 0.38 111.41 11.41
2020 3.68 0.35 110.51 10.51
 Anul PRB Δt/1 lt/1 % Rt/1 %

2008 6106 0 100 0

2009 6993 887 114.53 14.53
2010 7554 1448 123.71 23.71
2011 8215 2109 134.54 34.54
2012 11000 4894 180.15 80.15
2013 13745 7639 225.11 125.11
2014 18556 12450 303.90 203.90
2015 19994 13888 327.45 227.45
2016 23500 17394 384.87 284.87
2017 23850 17744 390.60 290.60
2018 25706 19600 421 321
2019 27042 20936 442.88 342.88
2020 7528 21422 450.84 350.84

Evolutia profitului net

Anul PRN Δt/1 (mii lei) Lt/1 (%) Rt/1 (%)

2008 5129 0 100% 0

2009 5874 745 114.53 14.53
2010 6345 1216 123.71 23.71
2011 6900 1771 134.53 34.53
2012 9240 4111 180.15 80.15
2013 11545 6416 225.09 125.09
2014 15587 10458 303.90 203.90
2015 16795 11666 327.45 227.45
2016 19740 14611 384.87 284.87
2017 20034 14905 390.60 290.60
2018 21593 16464 421 321
2019 22715 17586 442.87 342.87
2020 23124 17995 450.85 350.85
Total 184621 - - -
 Anul RATA profitului la Δt/1 (mii lei) Lt/1 (%) Rt/1 (%)
incasari %
2008 89.58 0 100 0
2009 88.70 -0.88 99.02 -0.98
2010 89.14 -0.44 99.51 -0.49
2011 89.05 -0.53 99.41 -0.59
2012 91.58 2 102.23 2.23
2013 93.68 4.1 104.58 4.58
2014 94.78 5.2 105.80 5.80
2015 95.03 5.45 106.08 6.08
2016 95.65 6.07 106.78 6.78
2017 95.66 6.08 106.79 6.79
2018 95.95 6.37 107.11 7.11
2019 96.14 6.56 107.32 7.32
2020 96.20 6.62 107.39 7.39

Determinam eficienta muncii (productivitatea medie a muncii) corespunzatoare celor 13 ani stiind ca
nr de salariati nu s-a modificat pe parcursul celor 13 ani ( nr salariati = 25 )

Anul Productivitatea Productie Nr salariati

medie a muncii
2008 8.52 213 25
2009 8.76 219 25
2010 8.92 223 25
2011 9 225 25
2012 9.24 231 25
2013 9.68 242 25
2014 10.04 251 25
2015 10.52 263 25
2016 10.80 270 25
2017 10.84 271 25
2018 11.28 282 25
2019 11.72 293 25
2020 11.80 295 25
Anul Productivitatea Δt/1 (mii lei) Lt/1 (%) Rt/1 (%)
medie a muncii
2008 8.52 0 100 0
2009 8.76 0.24 102.82 2.82
2010 8.92 0.4 104.69 4.69
2011 9 0.48 105.63 5.63
2012 9.24 0.72 108.45 8.45
2013 9.68 1.16 113.62 13.62
2014 10.04 1.52 117.84 17.84
2015 10.52 2 123.47 23.47
2016 10.80 2.28 126.76 26.76
2017 10.84 2.32 127.23 27.23
2018 11.28 2.76 132.39 32.39
2019 11.72 3.2 137.56 37.56
2020 11.80 3.28 138.50 38.50