Lucrare aplicativă 2 - analiză economico financiară

A.Analiza factoriala a CA

1.Model CA= ∑ q * p

Grupe de produse CA0 Ca1 Ip CAr

A 7500 8000 1.25 6400

B 9800 10600 1.05 10095.2

C 6700 7400 1.2 6166.6

TOTAL 24000 26000 1.08 22661.6

ICA = * 100 = 108.33%

Δ CA = CA1 – CA0 = 26000-24000= 2000

ΔqCA = ∑q1p0 - ∑q0p0 = CAr – CA0

Ip = = = => q1p0 =

- = 6400

- = 10095.2

- = 6166.6

CA rec. totala = ∑q1p0 = 6400 + 10095.2 + 6166.6 = 22661.8

Imp = = = = 1.147

ΔqCA = 22661.8 - 24000 = - 1338.2

ΔpCA = ∑p1q1 - ∑p0q1 = CA1 - CAr = 26000 - 22661.8 = 3338.2

2. Model CA = Q * p, unde p =

Gr. mf Vol fizic vandut ( buc ) Q Pret unitar Struct. Fiz. Vd ( % ) gi

Cifra de afaceri _

p

0 1 0 1 0 1 0 1 0 1

A 3500 5760 1300 1500 50 60 6.177.500 10.483.000 650 900

B 2100 1920 2250 2200 30 20 3.706.500 3.494.400 675 450

C 1400 1920 2200 2400 20 20 2.471.000 3.494.400 440 480

TOTAL 7000 9600 5750 6100 100 100 12.355.000 17.472.000 1765 1820

P0 = = = 1765

P1 = = = 1820

Δ CA = CA1 – CA0 = Q1 p1 – Q0p0 = 9600 * 1820 – 7000 * 1765 =

= 17.447.200 - 12.355.000= 5.117.000 mii RON

ΔQCA = Q1p0 – Q0p0 = 1765( 9600 – 7000 ) = 4.589.000 mii RON

ΔpCA = Q1p1 – Q1p0 = 9600( 1820- 1765 ) = 528.000

ICA = * 100 = 141.42 %

Ip = * 100 = 163 %

3.1. CA = NC *