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2. Analiza CA
Model de analiza
Qf CA
CA =Ns * Ns * Qf
Qf Mf Mf ' Qf
Wa = Ns = Ns * Mf * Mf '
3. Analiza VA
VA VA
VA = Qex * Qex ; Qex = va
Qex Qex
=¿
Qex = T(h) * T (h) ; T (h) Wh
T T
T(h) = Ns * Ns ; Ns = t
∑ gi∗vai
va = 100
1. Fluctuatia RU
I
Ki = Ns
E
Ke = Ns
I +E
KMT = Ns
Model 1 / model 2
P Qf CA P P CA P Qf
Ns = Ns * Qf * CA / Ns = Ns * CA ; Ns =
P
Wa ; CA = pr
Wa = t * Wh
∑ gi∗whi
Wh = 100
Chv ∑ qvi∗ci qv
CV 1000
CA = CA * 1000 = ∑ qvi∗pvi ; ∑ qv = gi
CF CF
CF1000CA = CA * 1000 = ∑ qvi∗pvi
Cs Cs
Cs = Ns * Ns ; Ns = Sal mediu brut (Smb)
T Cs T Cs
Smb = Ns * T ; Ns =t ; T = Sal mediu orar (Sh)
Ac∗D
∗Cd
Ac
Cd CA1000 = D * 1000
CA
Pr
Rc = CA * 100
CA−ChCA
Rc = CA * 100
∑ qvi∗pvi x ∑ qvi∗ci
Rc = ∑ qvi∗pvi *100
Pr
Re = At * 100
CA Pr
Re = At * CA * 100
VT AT PN
Rf = AT * Kpr * VT * 100
1. Analiza lichiditatii
Ac S+C + D
Lichid .gen = Pc = Pc
C +D Ac−S
Lichid. Interm = Pc = Pc
D
Lichid. Imed = Pc
2. Analiza solvabilitatii
Kpr Kpr
Solv.gen = Pasiv Total * 100 / Datorii
a) Rotatia stocurilor
- Nr de rotatii: CA / S
- Durata unei rotatii: S/CA * T
b) Rotatia creantelor
- Nr de rotatii: CA / C
- Durata unei rotatii: C/CA * T
c) Plata obligatiilor (pasive curente=Dt scurt)
- Nr de rotatii: CA / Obl
- Durata unei rotatii: Obl/CA * T