Capitolul IV

INDICATORI ECONOMICO-),1$1&,$5, 3(1758 0

5(=8/7$7(/25 $&7,9,7

685$5($

,, /$ 1,9(/8/ ),50(,

 +0641&7%'4'

$PSOLILFDUHD

YLH LL

PDQDJHPHQWXO DFWLYLW
SURPSWH

FXQRDWHUL

HFRQRPLFH

FUHWHUHD

FRPSOH[LW

LL

DFHVWHLD

vQ

VRFLHW

UHDOLW

SUREOHPD

LL

$FHDVW

QHYRLH

GH

FXQRDWHUH

GLPHQVLRQ ULL

FkW PDL ILGHOH D

HYDOX ULL FkW PDL ULJXURDVH D SHUIRUPDQ HORU VDOH FRPHUFLDOH FD

&RPHQVXUDUHD

FX

ILGHOLWDWH

FkW

PDL

UHSUH]HQWDW vQWRWGHDXQD R SUHRFXSDUH GDU L R

DYXW PHUHX R FRPSRQHQW
UHDOLW

PRGHUQH

LL PLFUR L PDFURHFRQRPLFH QX VH SRDWH UHDOL]D vQ DIDUD XQHL FRUHFWH L

HVWH

DPSOLILFDW

VFKLPE ULL PHFDQLVPXOXL HFRQRPLF L WUHFHULL GH OD R HFRQRPLH GH FRPDQG

pune tot mai acut

LOH

LL GDU L XQD OHJDW

ULGLFDW

SUREOHP

YROXPXOXL DFWLYLW
U VSXQV

vQ

FRQGL LLOH

OD XQD GH SLD
LL

 6H

XQHL ILUPH

OD VWUDWHJLLOH DSOLFDWH

UH]XOWDWHORU

DFWLYLW

LL

HFRQR

D HFRQRPLWLORU $FHDVW

mice a

SUHRFXSDUH D

PHWRGRORJLF  GLQ QHFHVLWDWHD UHIOHFW ULL FX FkW PDL SX LQH GLVWRUVLXQL D

GH WHRULD HFRQRPLF

$FWLYLWDWHD GHVI XUDW

- ca fundament al sistemelor de indicatori.

SHULRDG
VH FRQFUHWL]HD]

GH DJHQ LL HFRQRPLFL vQWU R DQXPLW

vQ

EXQXUL L VHUYLFLL
,QGLFDWRULL SHQWUX P VXUDUHD UH]XOWDWHORU DFWLYLW

indicatori,

vQ LQWHULRUXO F UXLD VH VWUXFWXUHD]

vQ GRX

LL HFRQRPLFH VH SRW UHXQL vQWU

-un sistem de

PDUL FODVH LQGLFDWRUL IL]LFL VDX QDWXUDOL L

LQGLFDWRUL E QHWL VDX YDORULFL

,QGLFDWRULL IL]LFL VXQW OHJD L GH VSHFLILFLWDWHD DFWLYLW

agentul economic, ei fiind asWIHO

GLIHUL L vQ LQGXVWULH ID

vQ LQWHULRUXO ILHF UHL UDPXUL SH JUXSH L VXEJUXSH GH DFWLYLW

2GDW

FX WUHFHUHD L vQ

DUD QRDVWU

LL UDPXULL HFRQRPLFH F UHLD vL DSDU LQH

GH FRQVWUXF LL FRPHU

L

OD VLVWHPXO GH HYLGHQ

LQGLFDWRULL E QHWL SHQWUX P VXUDUHD UH]XOWDWHORU

DFWLYLW

VDX DJULFXOWXU  LDU

DO &RQWDELOLW

LL 1D LRQDOH,
-au armonizat, parte dintre

LL HFRQRPLFH V

HL ILLQG FRPXQL WXWXURU DJHQ LORU HFRQRPLFL LQGLIHUHQW GH UDPXUD vQ FDUH vL GHVI RDU
'LQ

DFHVW

PRWLY

vQ

SULQFLSDOHOH UDPXUL DOH DFWLYLW

FHOH

FH

XUPHD]

LQGLFDWRULL

IL]LFL

YRU

LL HFRQRPLFH LDU FHL E QHWL SULQ FHHD

IL

SUH]HQWD L

DFWLYLWDWHD

distinct pentru

DX JHQHUDO L FRPXQ WXWXURU

domeniilor de activitate.
Un agent economic, ntr-R SHULRDG GDW  GHVI RDU DFWLYLW L SUHFXP
- DFKL]L LRQHD] GH OD DO L DJHQ L HFRQRPLFL EXQXUL QHGXUDELOH L VHUYLFLL FDUH VXQW FRQVXPDWH
vQ SURFHVXO GH SURGXF LH VDX PRGLILF

FXPS U

VSHFLDOH FO GLUL HWF FDUH PDMRUHD]

VRFLHW

VWRFXULOH GH DVWIHO GH EXQXUL

GH OD DO L DJHQ L HFRQRPLFL PLMORDFH GH SURGXF LH GXUDELOH XWLODMH FRQVWUXF LL

VDX vQQRLHVF FDSDFLWDWHD GH SURGXF LH L P UHVF SDWULPRQLXO

LL

- vL GLPLQXHD] VWRFXULOH SULQ FRQVXP VDX YkQ] UL

- SO WHWH VDODULL LPSR]LWH WD[H UHQWH GREkQ]L
- FXPS U LVDX YLQGH KkUWLL GH YDORDUH OD EXUVH L DOWH LQVWLWX LL ILQDQFLDUH FHHD FH PRGLILF
SDWULPRQLXO VRFLHW

LL

- YLQGH SURGXVH GLQ SURGXF LD SURSULH RE LQXWH vQ FXUVXO SHULRDGHL GH DQDOL]

UHVSHFWLY vL P UHWH VWRFXULOH FX R SDUWH GLQ SURGXF LD FXUHQW 

VDX GLQ VWRFXUL

4.2. INDICATORI FIZICI PENTRU 0

685$5($

REZULTATELOR LA

NIVELUL FIRMELOR
 ,QGLFDWRUL IL]LFL SHQWUX ILUPHOH FX DFWLYLWDWH

ncadrarea unei firme ntr-R

SUHSRQGHUHQ HL YROXPXOXL DFWLYLW

UDPXU

LQGXVWULDO

GH DFWLYLWDWH VDX DOWD VH HIHFWXHD]

GXS

SULQFLSLXO

LL

$ (OHPHQWHOH SURGXF LHL LQGXV

triale:

Q YHGHUHD FODVLILF ULL EXQXULORU L VHUYLFLLORU L GHFL DFWLYLW

LOH GLQ FDUH SURYLQ VH DX vQ YHGHUH

WUHL FULWHULL GH ED]  QDWXUD EXQXULORU SURGXVH L D VHUYLFLLORU SUHVWDWH PRGXO GH IRORVLUH D EXQXULORU L
XWLOL]DW  SURFHVHOH WHKQRORJLFH IRORVLWH PRGXO GH RUJDQL]DUH D DFWLYLW

VHUYLFLLORU PDWHULD SULP

,QGXVWULD
SUHOXFU WRDUH

VH

JUXSHD] 

VHF LXQHD ( )

FRQIRUP

&ODVLILF ULL

1D LRQDOH

&$(1

vQ

H[WUDFWLY

HQHUJLD HOHFWULF  WHUPLF  JD]H L DS  )LHFDUH VHF LXQH VH

LL

VHF LXQHD

'

subdivide pe

VXEVHF LXQL L DSRL SH GLYL]LXQL

3URGXF LD

LQGXVWULDO

HVWH

LQGXVWULDO  ILLQG FDUDFWHUL]DW

UH]XOWDWXO

GLUHFW

XWLO

DO

DJHQ LORU

HFRQRPLFL

FX

DFWLYLWDWH

SULQ

D HVWH UH]XOWDWXO DFWLYLW

LL GLUHFWH QHILLQG OXDWH vQ FRQVLGHUDUH UH]XOWDW

ele indirecte, cum sunt

materialele refolosibile, resturile de materii prime etc.;

E HVWH UH]XOWDWXO DFWLYLW

LL XWLOH QHILLQG DVWIHO LQFOXVH UHEXWXULOH

F HVWH UH]XOWDWXO DFWLYLW

achi]L LRQDWH GLQ DIDUD XQLW

LL SURSULL D DJHQ LORU HFRQRPLFL GHFL QX VH YRU LQFOXGH EXQXULOH

LL L OLYUDWH FD DWDUH I U

G HVWH UH]XOWDWXO DFWLYLW

QLFL R SUHOXFUDUH

LL LQGXVWULDOH GHFL QX VH YRU LQFOXGH UH]XOWDWHOH GLQ DOWH DFWLYLW

DJULFROH GH FRPHU  FRQVWUXF LL HWF GHVI XUDWH FD H[WUDSURILO

'XS

gradul de finisare, HOHPHQWHOH LQFOXVH vQ SURGXF LD LQGXVWULDO VXQW

a) Produsele finite (PF) UHSUH]HQWkQG DFHOH SURGXVH D F URU SUHOXFUDUH D
XQLWDWHD UHVSHFWLY

IRVW WHUPLQDW

vQ

L VXQW GHVWLQDWH OLYU ULL OD DO L DJHQ L HFRQRPLFL VDX FRQVXPDWH vQ VHFWRUXO GH

LQYHVWL LL VDX vQ FHOH QHLQGXVWULDOH GLQ UHVSHFWLYD XQLWDWH

b) Semifabricatele (S)

UHSUH]LQW

SURGXVH RE LQXWH GLQ SURGXF LD SURSULH FDUH DX SDUFXUV

XQXO VDX PDL PXOWH VWDGLL GH SUHOXFUDUH L FDUH ILH WUHF OD XUP WRDUHOH VHF LL SHQWUX WHUPLQDUHD
ULL vQ YHGHUHD RE LQHULL XQXL SURGXV ILQLW ILH VXQW OLYUDWH FD DWDUH OD DO L DJHQ L HFRQRPLFL

prelucr

'LVWLQF LD

vQWUH

SURGXV

ILQLW

VHPLIDEULFDW

QX

HVWH

FHUW

RELHFWLY 

FL

DUH

DPSUHQW

RUJDQL]DWRULF  XQ DFHODL SURGXV SXWkQG IL FRQVLGHUDW SURGXV ILQL

t la o unitate ori semifabricat la o

ntreprindere de tip "integrat", dar sunt considerate produs finit ntr-R ILODWXU  F FL VXQW OLYUDWH FD
atare.
c) 3URGXF LD QHWHUPLQDW 1 UHSUH]LQW XQ HOHPHQW LQWHUPHGLDU vQWUH PDWHULD SULP L
semifabricat, ori nWUH VHPLIDEULFDW L SURGXV ILQLW UHSUH]HQWkQG SURGXF LD D F UHL SURFHV GH H[HFX LH
finisaj sau montaj nu a fost terminat, procesul tehnologic fiind n curs de derulare. Valoarea
SURGXF LHL QHWHUPLQDWH VH LQFOXGH vQ YROXPXO UH]XOWDWHORU DFWLYLW
LL HFRQRPice al unei perioade ca
VROG GHFL FD GLIHUHQ

vQWUH YROXPXO VWRFXOXL GH SURGXF LH QHWHUPLQDW

OD VIkULWXO SHULRDGHL 1 2 L

cel de la nceputul perioadei N 1  HYDOXDUHD ILLQG HIHFWXDW OD QLYHOXO FRVWXULORU GH SURGXF LH
d) /XFU ULOH VHUYLFLLOH LQGXVWULale (LI) LQFOXG DFWLYLW L SUHVWDWH SHQWUX DO L

DJHQ L

HFRQRPLFL GDU L SHQWUX VHFWRDUHOH QHLQGXVWULDOH GLQ SURSULD XQLWDWH RUL SHQWUX LQYHVWL LL OXFU UL FDUH
DX GUHSW VFRS UHVWDELOLUHD YDORULL GH XWLOL]DUH D XQRU SURGXVH RUL ULGLFDUHD SHUIRUPDQ HORU F

alitative a

XQRU SURGXVH H[LVWHQWH SULQ RSHUD LL GH ILQLVDUH YRSVLUH HWF

% 3URGXF LD IL]LF

LQGXVWULDO

$FHVW LQGLFDWRU P VRDU

PDWHULDO 

QDWXUDO

3)=

UH]XOWDWHOH RE LQXWH vQ SURFHVXO GH SURGXF LH VXE H[SUHVLD IL]LFR

H[SULPkQG

FDQWLW

LOH

GLIHULWHORU

EXQXUL

PDWHULDOH

QHPDWHULDOH

SURGXVH

ILQLWH VHPLIDEULFDWH VHUYLFLL L OXFU UL LQGXVWULDOH UHDOL]DWH GH XQ DJHQW HFRQRPLF vQWU R DQXPLW

SHULRDG

GH WLPS

PFZ este un "indicator vectorial", componentele sale interpretndu-VH

dLVWLQFW GXS VSHFLILF L GHVWLQD LH DFHVWHD QHSXWkQG IL WRWDOL]DWH VDX DJUHJDWH

MXGHFkQGX

-se

([SULPDUHD

IL]LF

UH]XOWDWHORU

DFWLYLW

LL

HVWH

OHJDW

GH

SULQFLSDOHOH

SDUWLFXODULW

FDUDFWHULVWLFL VSHFLILFH DOH GLIHULWHORU YDORUL GH vQWUHEXLQ DUH ILLQG HIHFWXDW 

- vQ XQLW L QDWXUDOH IL]LFH GH OXQJLPH VXSUDID  JUHXWDWH FDSDFLWDWH FRQFHQWUD LH QXP U
de exemplare etc.;
- vQ XQLW L QDWXUDO-FRQYHQ LRQDOH SULQ WUDQVIRUPDUHD vQ SURGXVH HFKLYDOHQWH H[HPSOX
F UEXQHOH vQ F UEXQH
DQXPLW

GH R DQXPLW

SXWHUH FDORULF  WUDFWRDUHOH

vQ WUDFWRDUH FRQYHQ LRQDOH

GH R

SXWHUH HWF

- vQ XQLW L GH WLPS GH PXQF 

Dintre avantajele L IXQF LLOH LQGLFDWRULORU IL]LFL vQ SURFHVXO PDQDJHULDO VH SRW HQXPHUD
- SULQ IRUPD VLPSO GH H[SULPDUH SHUPLW LGHQWLILFDUHD ODQVDUHD L XUP ULUHD FRPHQ]LORU L
contractelor;
- RIHU SRVLELOLWDWHD HIHFWX ULL GH FRUHOD LL FX DO L LQGLFDWRUL DL DFWLYLW LL HFRQRPLFH FXP
VXQW GH H[HPSOX FRQVXPXO GH PDWHULL SULPH PDWHULDOH HQHUJLH WLPS GH PXQF  IRQG GH VDODULL

- permite calcuOXO UDQGDPHQWXOXL IRORVLULL IDFWRULORU GH SURGXF LH SURGXFWLYLWDWHD vQ H[SUHVLH

QDWXUDO  FRQVXPXO XQLWDU GH FDSLWDO IL[ L FLUFXODQW HWF

- G SRVLELOLWDWHD FRUHO ULL FX LQGLFDWRULL ILQDQFLDUL DL DFWLYLW LL HFRQRPLFH FXP VXQW

costurile, profitul etc.;
- VW OD ED]D FDOFXO ULL LQGLFHOXL YROXPXOXL IL]LF DO SURGXF LHL SH JUXSH GH SURGXVH
- SHUPLWH HODERUDUHD GH LQGLFDWRUL XWLOL vQ FRPSDUD LL LQWHUQD LRQDOH UHIHULWRDUH OD QLYHOXO
GH]YROW ULL

HFRQRPLFH

H[

SURGXF LD

VDX

FRQVXPXO

GH

HQHUJLH

HOHFWULF ORFXLWRU

R HOORFXLWRU

unt/locuitor etc.).
,QGLFDWRUXO SUH]LQW

- QX

L R VHULH GH

limite, printre care:

FXSULQGH YROXPXO WRWDO DO DFWLYLW

LL GHVI XUDWH GH XQ DJHQW HFRQRPLF QHLQFOX]kQG GH

H[HPSOX VROGXO SURGXF LHL QHWHUPLQDWH FDUH OD XQLW

LOH FX FLFOX OXQJ GH IDEULFD LH SRDWH vQUHJLVWUD

valori nsemnate;
- QX SHUPLWH HYLGHQ LHUHD QLYHOXOXL WHKQLF DO SURGXF LHL
- QX GLIHUHQ LD] UH]XOWDWHOH vQ IXQF LH GH SHUIRUPDQ HOH FDOLWDWLYH DOH SURGXVHORU
- QX RIHU SRVLELOLWDWHD FDUDFWHUL] ULL VLQWHWLFH D UH]XOWDWHORU QLFL OD QLYHOXO DJHQ LORU HFRQRPLFL L FX
att mai mult la nivelele superioare de agregare.

4.2.2. Indicatori fizici pentru firmele agricole

$JULFXOWXUD RFXS  FRQIRUP &$(1 VHF LXQHD $ GLYL]LXQHD 

auxiliare

L LQFOXGH DFWLYLW

FDUWRIXOXL

OHJXPHORU

FXOWXUD

SODQWHORU

$JULFXOWXU

L VHUYLFLL

L SUHFXP FXOWXUD FHUHDOHORU FXOWXUD OHJXPLQRDVHORU ERDEH FXOWXUD

WHKQLFH

IORULORU

respectiv 012 - FUHWHUHD

animalelor, 014 - VHUYLFLL

PHGLFLQDOH

SODQWHORU

DQLPDOHORU
DX[LOLDUH

ILWRVDQLWDU  VHUYLFLL GH vPEXQ W

DURPDWLFH

RUQDPHQWDOH


DFWLYLW

SUHFXP

FXOWXUD

SODQWHORU

SRPLFXOWXUD

FXOWXU

PL[WH

PHFDQL]DUHD

GH

YL

GH

QXWUH 

FXOWXUD

ticultura (n grupa 01),

FKLPL]DUHD

YHJHWDO

FUHWHUHD

SURWHF LD

DJULFXOWXULL

LUL IXQFLDUH L LULJD LL

,QGLFDWRULL IL]LFL vQ DJULFXOWXU

VH LGHQWLILF

SH DFWLYLW

L GLVWLQFWH FD YROXP DO UHFROWHORU FD

VXSUDIH H DPHQDMDWH VDX WUDWDWH FD QXP U GH DQLPDOH L SURGXVH GHULYDWH RE LQXWH GH OD DFHVWHD

4.2.3. Indicatori fizici n activitatea dH FRQVWUXF

&RQIRUP
VHF LXQLL

*

FODVLILF ULL

GLYL]LXQHD



DFWLYLW
L

LORU

FXSULQG

GLQ

HFRQRPLD

DF LXQL

FXP

LL

QD LRQDO
VXQW

&$(1

RUJDQL]DUHD

GH

FRQVWUXF LLOH
DQWLHU

DSDU LQ

GHPRODUHD

FRQVWUXF LLORU L RUJDQL]DUHD GH DQWLHU OXFU UL GH IRUDM L VRQGDM SHQWUX FRQVWUXF LL FRQVWUXF LL QRL
UHSDUD LL vQWUH LQHUH L FRQVROLG UL GH FO GLUL L FRQVWUXF LL LQJLQHUHWL FRQVWUXF LL GH DXWRVWU ]L
LQVWDOD LL

GH

HFKLSDPHQWH

DOWH

OXFU UL

FDUH

GDX

IXQF LRQDOLWDWH

FO GLULORU

FRQVWUXF LLORU

LQJLQHUHWL
&X WRDWH OLPLWHOH OHJDWH GH FDUDFWHUXO RPRJHQ OD FDUH WUHEXLH V
DFHWLD DX DSOLFDELOLWDWH L vQ FRQVWUXF LL
FDWHJRULH

GH

OXFU UL

VDX

FDWHJRULH

VH UHIHUH LQGLFDWRULL IL]LFL

-montaj. Indicatorii fizici se stabilesc distinct pentru fiecare

GH

RELHFWH

GH

FRQVWUXF LL

FO GLUL

LQGXVWULDOH

FRQVWUXF LL

DJUR]RRWHKQLFH FRQVWUXF LL VRFLDO FXOWXUDOH FO GLUL GH ORFXLW HWF 3HQWUX ILHFDUH GLQ DFHVWH WLSXUL GH

RELHFWH

GH

FRQVWUXF LL

VXQW

DGHFYD L

DQXPL L

LQGLFDWRUL

$VWIHO

SHQWUX

KDOH

PS

VXSUDID

 SHQtru depozite WRQH VDX PF FDSDFLWDWH XWLO

 SHQWUX GUXPXUL VDX F L IHUDWH - "km
lungime", pentru lacuri de acumulare - PF  SHQWUX KRWHOXUL V OL GH VSHFWDFROH - "nr. locuri", pentru
ORFXLQ H - QU DSDUWDPHQWH VDX PS VXSUDID
HWF
Referitor la inGLFDWRULL GH VXSUDID SHQWUX ORFXLQ H VH LPSXQ XQHOH SUHFL] UL
- VXSUDID D FRQVWUXLW UHSUH]LQW VXSUDID D GHVI XUDW  RE LQXW SULQ vQVXPDUHD

FRQVWUXLW

VXSUDIH HORU

VHF LXQLORU

RUL]RQWDOH

DOH

WXWXURU

FDPHUHORU

P VXUDWH

vQ

LQWHULRUXO

]LGXULORU

vQFRQMXU WRDUH
VXSUDID D

XWLO

UHSUH]LQW

VXPD

DULLORU

WXWXURU

VHF LXQLORU

RUL]RQWDOH

DOH

FDPHUHORU

P VXUDWH OD LQWHULRU H[FOX]kQGX VH VSD LLOH GHVWLQDWH FLUFXOD LHL FRPXQH

VXSUDID D ORFXLELO

lRFXLW I

HVWH FRQVWLWXLW

GLQ VXPD VXSUDIH HORU GHVI XUDWH D vQF SHULORU GH

D VH LQFOXGH VXSUDID D GHSHQGLQ HORU E L GHEDUDOH FRULGRDUH EXF W ULL HWF

L vQ GRPHQLXO FRQVWUXF LLORU GH ORFXLQ H VH IRORVHVF L LQGLFDWRULL QDWXUDO

H[HPSOX QXP UXO IL]LF DO DSDUWDPHQWHORU FRQVWUXLWH VH H[SULP
SHQWUX F PLQHOH GH QHIDPLOLWL VH H[SULP
FRQYHQ LRQDOH GH  PS VXSUDID

- FRQYHQ LRQDOL 'H

vQ DSDUWDPHQWH GH GRX

FDPHUH

QXP UXO GH ORFXUL GDU L H[SULPDUHD vQ DSDUWDPHQWH

ORFXLELO 

 ,QGLFDWRUL IL]LFL SHQWUX FDUDFWHUL]DUHD DFWLYLW

LL

vQWUHSULQGHULORU GLQ

transporturi
Q PHFDQLVPXO SURGXF LHL VRFLDOH GHSODVDUHD EXQXULORU L D SHUVRDQHORU FRQVWLWXH R QHFHVLWDWH
RELHFWLY

SHQWUX ILQDOL]DUHD HFRQRPLF

D SURGXF LHL

&RQIRUP &$(1 DFWLYLWDWHD vQ DFHDVW

TransporturiOH

UHSUH]LQW

DMXWRUXO XQRU YHKLFXOH ILLQG

HIHFWXDUHD

WUDQVSRUWXULORU

VH vQFDGUHD]

vQ VHF LXQHD - GLYL]LXQHD 

vQ GHSODVDUHD SHUVRDQHORU L D EXQXULORU FX

H[HFXWDW GH vQWUHSULQGHUL VDX SHUVRDQH FDUH DX FD DFWLYLWDWH GH ED]

SHQWUX

WHU L FkW

UDPXULL WUDQVSRUWXUL VH SRW DPLQWL IDSWXO F

XWLOLW

UDPXU

DFWLYLWDWHD FH FRQVW
L

WUDQVSRUWXO

vQ

L VDX QRL YDORUL GH vQWUHEXLQ DUH QX SRDWH IL VWRFDW

momentul "consumului"); se

GHVI RDU

UHJLH

SURSULH

HVWH R DFWLYLWDWH FH DGDXJ

'LQWUH

SDUWLFXODULW

YDORDUH GHL QX FUHHD]

PRPHQWXO

SURGXF LHL

LOH
QRL

FRLQFLGH FX

SH VSD LL GHVFKLVH L vQWLQVH GHL DUH FDUDFWHU FRQWLQXX SH

WRW SDUFXUVXO DQXOXL DFWLYLWDWHD HVWH DIHFWDW

GH VH]RQDOLWDWH

'LQ SXQFW GH YHGHUH DO FODVLILF ULL VWDWLVWLFH UDPXUD WUDQVSRUWXULORU LQFOXGH DFWLYLW

LOH GH

transport: feroviar, autR QDYDO IOXYLDO L PDULWLP DHULDQ SULQ FRQGXFWH PDJLVWUDOH
([LVW  vQV  L DFWLYLW

L FH SUHVXSXQ GHSODV UL GH EXQXUL L SHUVRDQH FH QX VH LQFOXG vQ

UDPXUD WUDQVSRUWXULORU GH H[HPSOX WUDQVSRUWXO X]LQDO HIHFWXDW vQ LQFLQWD PDULORU XQLW

L L SODWI

orme

LQGXVWULDOH VH LQFOXGH vQ LQGXVWULH WUDQVSRUWXO SH FDEOXUL DO EXWHQLORU GH DJUHPHQW SH EHQ]L D

PLQHUHXOXL F UEXQHOXL HWF WUDQVSRUWXO SRSXOD LHL FX PLMORDFHOH SURSULL HWF
$ ,QGLFDWRUL DL UH]XOWDWHORU vQ WUDQVSRUWXO GH P

TransportXO

GH P UIXUL FRQVW

UIXUL

DWkW vQ GHSODVDUHD P UIXULORU FkW L GLQWU

-o serie de servicii

FRQH[H FD H[SHGLHUHD vQF UFDUHD L GHVF UFDUHD P UIXULORU H[SORDWDUHD VSD LLORU GH GHSR]LWDUH GLQ
J UL SRUWXUL L DHURSRUWXUL vQWUH LQHUHD F LORU GH WUDQVSRUW SLORWDMXO L QDYORVLUHD QDYHORU HWF
Q DFWLYLWDWHD GH WUDQVSRUW GH P UIXUL QX VH LQFOXG GHSODVDUHD YHKLFXOHORU JRDOH GHSODVDUHD
EXQXULORU

FH

VH

FRQVXP

SH

SDUFXUVXO

GHSODVDUHD EDJDMHORU F O WRULORU SHQWU

SURFHVXOXL

GH

WUDQVSRUW

FRPEXVWLELO

DS 

DOLPHQWH

u care nu se percep taxe speciale de transport, deplasarea

containerelor goale etc.

D ,QGLFDWRULL WUDQVSRUWXOXL IHURYLDU GH P

UIXUL

6XUVD GH LQIRUPD LL vQ DFHVW WLS GH WUDQVSRUW R UHSUH]LQW

VFULVRDUHD GH WU VXU  FDUH VHUYHWH

OD FDOFXOXO SUHVWD LLORU L DO YHQLWXULORU QLYHOXO FRVWXULORU WUDQVSRUWXULORU

UIXULOH H[SHGLDWH UHSUH]LQW

XQ LQGLFDWRU XWLO SHQWUX DQDOL]D DFWLYLW

LL HFRQRPLFH SH

F LOH IHUDWH ILLQG VWDELOLW GLVWLQFW SH VWD LL UHJLRQDOH GH F L IHUDWH MXGH H HWF
,QGLFDWRUXO H[SULP

transport-expediere.

vQ WRQH JUHXWDWHD P UIXULORU FDUDFWHUL]kQG ID]D LQL LDO

D DFWLYLW

LL GH

UIXUL VRVLWH HVWH LQGLFDWRUXO FH FDUDFWHUL]HD]

RSHUD LXQLOH ILQDOH DOH SURFHVXOXL GH

WUDQVSRUW Q P ULPHD LQGLFDWRUXOXL VH FXSULQG

- YDORDUHD P
- YDORDUHD P
0
QLYHOXO

UIXULORU GHVF UFDWH vQ VWD LLOH GH FDOH IHUDW 

UIXULORU VRVLWH vQ VWD LLOH GH IURQWLHU

SHQWUX D SOHFD vQ VWU LQ WDWH

UIXUL WUDQVSRUWDWH FXSULQG WRWDOLWDWHD P UIXULORU WUDQVSRUWDWH GH R XQLWDWH IHURYLDU  /D

ULL

LQGLFDWRUXO

P UIXUL

WUDQVSRUWDWH

DUH

FRQ LQXW

LGHQWLF

FX

LQGLFDWRUXO

H[SHGLDWH  ,QGLFDWRUXO VH VWDELOHWH SH VXEGLYL]LXQL DOH UH HOHL GH FDOH IHUDW

UHJXODWRDUH GH FLUFXOD LH XQGH vQ DIDUD P UIXULORU H[SHGLDWH HOH HIHFWXHD]

P UIXUL

UHJLRQDOH UHVSHFWLY
RSHUD LL GH WUDQVSRUW L

SHQWUX P UIXULOH SULPLWH GH OD UHJLRQDOHOH L UHJXODWRDUHOH YHFLQH

9ROXPXO P

UIXULORU WUDQVSRUWDWH vQ FRQWDLQHUH

este un indicator care include greutatea

P UIXULORU vQF UFDWH vQ FRQWDLQHUH L WUDQVFRQWDLQHUH LQFOXVLY JUHXWDWHD FRQWDLQHUHORU GDU I U

FHD D

transcontainerelor.
1XP

UXO FRQWDLQHUHORU WUDQVSRUWDWH LQFOXGH FRQWDLQHUHOH L WUDQVFRQWDLQHUHOH vQF UFDWH

FX PDUI  vQ YDJRDQH

9DJRDQH vQF

UFDWH HVWH XQ LQGLFDWRU IL]LF H[SULPDW vQ YDJRDQH FRQYHQ LRQDOH GH GRX

(YLGHQ D VH UHDOL]HD]

RVLL

GLVWLQFW SH UHJLRQDOH L VWD LL GH FDOH IHUDW  SH EHQHILFLDUL SH FDWHJRULL GH

vagoane etc.
9DJRDQH GHVF

UFDWH VH H[SULP

vQ XQLW

L IL]LFH L FRQYHQ LRQDOH FXSULQ]kQG WRWDOLWDWHD

YDJRDQHORU DMXQVH OD VWD LLOH GH GHVWLQD LH VDX OD VWD LLOH GH IURQWLHU 

3DUFXUVXO P
DFWLYLW

UIXULORU HVWH XQ LQGLFDWRU FRPSOHW vQWUXFkW VLQWHWL]HD]

q L d GLVWDQ D vQ NP

GRX

GLPHQVLXQL DOH

LL GH WUDQVSRUW WRQDMXO P UIXULORU WUDQVSRUWDWH 

PARM =  q d
,QGLFDWRUXO VH H[SULP

vQ WRQH QHWH

(4.1)
-km, deci exclusiv greutatea vehiculului. Indicatorul este

XWLOL]DW SHQWUX UHSDUWL]DUHD YHQLWXULORU vQWUH UHJLRQDOHOH GH FDOH IHUDW  $O L LQGLFDWRUL

(R H[SULP

7LPSXO PHGLX GH UXODM DO YDJRDQHORU GH PDUI

transport complet a vagoanelRU

GH PDUI

GXUDWD PHGLH D XQXL FLFOX GH

vQ OLPLWHOH UH HOHL UHVSHFWLY WLPSXO PHGLX vQWUH GRX

vQF UF UL VXFFHVLYH

QF

UF

WXUD PHGLH VWDWLF

D YDJRDQHORU GH PDUI

PHGLH D XQXL YDJRQ FRQYHQ LRQDO D  RVLL vQWU

Viteza mHGLH

FRPHUFLDO

FLUFXOD LH L VH FDOFXOHD]

,06 H[SULP  vQ WRQH vQF UF WXUD

-un ciclu de transport.

D WUHQXULORU H[SULP

GLVWDQ D SDUFXUV  vQ PHGLH vQWU R RU

GH

FD UDSRUW vQWUH SDUFXUVXO WRWDO DO WUHQXULORU L WLPSXO GH FLUFXOD LH vQWUH

VWD LLOH FDS GH VHF LH Q WLPSXO GH FLUFXOD LH VH LQFOXGH WLPSXO GH GHSODVDUH SURSULX ]LV L WLPSXO GH
RSULUH vQ VWD LLOH LQWHUPHGLDUH

b) ,QGLFDWRULL WUDQVSRUWXOXL DXWR GH P

7UDQVSRUWXO
P UIXUL

UHDOL]DW

GRFXPHQWHOH
WUDQVSRUWXO

DXWR

SH

FDOHD

SULPDUH
VH

GH

IHUDW 

IRDLH

HIHFWXHD]

transporturile externe

P UIXUL

VH

GH

UIXUL

FRPSOHWHD] 

SH

GLVWDQ H

,QIRUPD LLOH

QHFHVDUH

SDUFXUV

VFULVRDUHD

GH

EHQHILFLDU

GHFRQW ULOH

XWLOL]HD]

L
vQWUH

UHJOHPHQW ULOH

UHODWLY

PDL

UHGXVH

WUDQVSRUWXO

GH

stabilirii indicatorilor, sunt extrase din

WUDQVSRUW 

SULQ

vQWUHSULQGHUHD

GRFXPHQWHOH

GLQ

GH

FDUH

VH

FRQILUP

WUDQVSRUW

FRQYHQ LD

3HQWUX

UHIHULWRDUH

OD

7UDQVSRUWXO ,QWHUQD LRQDO 5XWLHU 7,5

'LQWUH SULQFLSDOLL LQGLFDWRUL SRW IL DPLQWL L

0 UIXUL H[SHGLDWH VH H[SULP

vQ WRQH L FDUDFWHUL]HD]

YROXPXO WUDQVSRUWXULORU HIHFWXDWH

cu autovehicule proprii sau nchiriate.

3DUFXUVXO

UIXULORU

HVWH

LQGLFDWRUXO

FDUH

VH

RE LQH

SULQ

PXOWLSOLFDUHD

JUHXW

LL

SURGXVHORU WUDQVSRUWDWH FX GLVWDQ HOH SDUFXUVH

F ,QGLFDWRULL WUDQVSRUWXOXL QDYDO GH P
Q

YROXPXO

P UIXULORU

WUDQVSRUWDWH

GLQ

UIXUL
FDGUXO

UHOD LLORU

H[WHUQH

WUDQVSRUWXO

QDYDO

HVWH

SUHSRQGHUHQW 'LQWUH SULQFLSDOHOH FDWHJRULL GH P UIXUL FH IDF RELHFWXO WUDQVSRUWXOXL QDYDO VH SRW

DPLQWL SURGXVHOH SHWUROLHUH SURGXVHOH FKLPLFH PLQHUHXULOH F UEXQLL P UIXULOH JHQHUDOH HWF
0 UIXULOH

SRW

IL

WUDQVSRUWDWH

FX

QDYH

SURSULL

VDX

vQFKLULDWH

3XQHUHD

OD

QDYORVLWRUXOXL GH F WUH DUPDWRU vQ VFKLPEXO XQHL VXPH GH EDQL QXPLW QDYOX SRDUW

GLVSR]L LD
QXPHOH GH

navlosire.
6XUVHOH GH LQIRUPD LL SHQWUX FDOFXOXO LQGLFDWRULORU VSHFLILFL DFHVWXL WL
FRQWUDFWXO GH QDYORVLUH
vQF UFDUH

VH

QXPHVF

FRQRVDPHQWXO  FDUH FHUWLILF

stalii

LDU

VXPHOH

contrastalii.
Unii dintre indicatori sunt
H[SHGLDWH 

SDUFXUVXO P UIXULORU

Indicatorul

vQVXPDUHD FDQWLW

SO WLWH

RDUHFXP

SHQWUX

VLPLODUL

p de transport, sunt:

P UIXULOH vQF UFDWH SH QDY  7D[HOH GH

WLPSXO

GHS LW

FHORUODOWH

OD

UDPXUL

vQF UFDUH

GH

WUDQVSRUW

P UIXUL

HWF

UIXUL H[SHGLDWH FRLQFLGH FX

UIXULORU vQF

ED]D SHVFDMXOXL QDYHL DGLF

P UIXUL WUDQVSRUWDWH

L VH FDOFXOHD]

SULQ

UFDWH SH QDYH VH SRDWH VWDELOL ILH SUHDODELO SULQ FkQW ULUH ILH SH

D DGkQFLPLL GH FXIXQGDUH D QDYHL FLWLW

SH PDUFDMXO DSOLFDW OD ERUGXO

QDYHL LDU SULQ XWLOL]DUHD XQRU GLDJUDPH L WDEHOH VSHFLDOH VH VWDELOHWH GHSODVDP
GLVORFDW GH QDY  vQDLQWH L GXS

3DUFXUVXO P

entul - ca volum de

vQF UFDUH

UIXULORU VH VWDELOHWH WRW FD VXP

WRQDMXO WUDQVSRUWDW (O VH H[SULP

vQVDX WRQH

3HQWUX GRPHQLXO SRUWXDU H[LVW

FXP VXQW DFWLYLW

QXPHVF

LORU H[SHGLDWH vQ WRQH

*UHXWDWHD P

DS

VH

D SURGXVHORU vQWUH GLVWDQ HOH SDUFXUVH L

-km, dar, mai ales, n tone-PLOH  PLO

R JDP

YDULDW

 

2 km).

GH LQGLFDWRUL DGHFYD L VSHFLILFXOXL PXQFLL

L GH WUDQVERUGDUH D P UIXULORU GH SH QDYH SH XVFDW L GH SH XVFDW SH QDYH DFWLYLW

GH GHSR]LWDUH DFWLYLW

L GH SUHOXFUDUH VRUWDUH FRQ

trol, ambalare, mbuteliere etc.

Dintre LQGLFDWRULL DFWLYLW LL SRUWXDUH, se pot aminti:
1XP UXO GH QDYH RSHUDWH - indicator ce depinde de capacitatea de trafic a radei (parte a

SRUWXOXL vQ FDUH QDYHOH VXQW vQ DWHSWDUH

&DQWLWDWHD GH PDUI  FH WUDQ]LWHD]

SULQ SRUW HVWH GHSHQGHQW

GH FDSDFLWDWHD IURQWXOXL

GH GDQH IURQWXO GH DFRVWDUH L RSHUDUH D QDYHORU GH FDSDFLWDWHD GHSR]LWHORU D LQVWDOD LLORU L

XWLODMHORU FD L GH FDSDFLWDWHD F LORU IHUDWH L D GUXPXULORU GLQ LQFLQWD SRUWXOXL

Traficul portuar

H[SULP

vQ WRQH FDQWLWDWHD P UIXULORU LQWUDWH L LHLWH vQL GLQ SRUWXUL

IOXYLDOH L PDULWLPH
G ,QGLFDWRULL WUDILFXOXL DHULDQ GH P

UIXUL

Q JHQHUDO P UIXULOH WUDQVSRUWDWH SH FDOHD DHUXOXL DX YDORDUH ULGLFDW  SHULVDELOLWDWH L WUHEXLH V

aMXQJ

vQ WLPS VFXUW OD GLVWDQ H PDUL Q WRWDOXO DFWLYLW

LL GH WUDQVSRUW DHULDQ WUDQVSRUWXO GH P UIXUL DUH R

SRQGHUH UHODWLY UHGXV 

FDUH FXSULQGH LQIRUPD LL

Sursa de date pentru calculul indicatorilor este fractul aerian,

destinatarul.

SULYLQG PDUID H[SHGLWRUXO L

7UDQVSRUWXO GH P UIXUL VH HIHFWXHD]

SULQ FXUVH UHJXODWH FXUVH FKDUWHU RUJDQL]DWH OD FHUHUHD

EHQHILFLDULORU L FXUVH XWLOLWDUH SHQWUX DJULFXOWXU  DVLVWHQ

VDQLWDU  HWF

3ULQFLSDOLL LQGLFDWRUL DL DFHVWXL WLS GH WUDQVSRUW VXQW P UIXUL H[SHGLDWH SDUFXUVXO P UIXULORU
Q SULQFLSLX DFHWL LQGLFDWRUL DX FRQ LQXW VLPLODU FX FHL FDOFXOD L vQ DOWH WLSXUL GH WUDQVSRUW
% ,QGLFDWRUL DL WUDQVSRUWXOXL GH F
FDGUXO UH HOHL GH FLUFXOD LH

O WRUL au rolul de a asigura deplasarea persoanelor n

n scopuri economice, social-culturale, recreative etc.

6WUXFWXUD WUDILFXOXL GH F O WRUL VH XUP UHWH DVWIHO

- FD WUDQVSRUW IHURYLDU LQWHUQD LRQDO GLUHFW

limitele unei singure regionale), suburban;
- auto: urban, interurban, turistic, special;
- DHULDQ LQWHUQD LRQDO LQWHUQ
- transportul cu metroul;
- QDYDO IOXYLDO L PDULWLP
6XUVHOH

GH

LQIRUPD LL

GRFXPHQWH GH HYLGHQ

SHQWUX

FDOFXODUHD

SH WHULWRULXO PDL PXOWRU UHJLRQDOH ORFDO vQ

LQGLFDWRULORU

DFWLYLW

LL

GH

WUDQVSRUW

FXSULQG

SULPDU  FXP VXQW OHJLWLPD LLOH GH F O WRULH FXUHQWH DERQDPHQWH H[FXUVLL

ELOHWH FX GHVWLQD LH F WUH VWD LXQL EDOQHRFOLPDWHULFH WUDQVSRUWXUL vQ UHJLH OHJLWLPD LL PLOLWDUH ELOHWH
SHQWUX WUDILF LQWHUQD LRQDO HWF

a) n traficul feroviar, principalii indicatorL

VXQW

F O WRULORU  QWUXFkW OD HIHFWXDUHD XQHL F O WRULL SH FDOHD IHUDW

F O WRULORU

SDUFXUVXO

WUHEXLH

VWDELOLW

QX

QXPDL

FD

WRWDO

F O WRUL

FL

SH

activitate.
PULQFLSDOLL LQGLFDWRUL DL WUDQVSRUWXULORU GH F O WRUL
& O WRUL SOHFD L - FDUH vQ WUDQVSRUWXO IHURYLDU FXSULQGH F
IHUDW

GLQ

DUD QRDVWU

&

UHJLRQDOHOH

WRUL VRVL L

LQGLF

WRUL WUDQVSRUWD L

SDUFXUVXO

SDUWLFLSDQWH

OD

O WRUL SOHFD L GLQ VWD LLOH GH FDOH

L F O WRUL SOHFD L GLQ VWU LQ WDWH L FDUH DX LQWUDW SULQ IURQWLHUHOH

ULL

VIkULWXO F O WRULHL L HVWH OD QLYHOXO XQHL UHJLRQDOH HJDO FX VXPD

F O WRULORU VRVL L vQ VWD LLOH DFHVWHLD L D FHORU LHL L SULQ IURQWLHUHOH

& O

SOHFD L

SRW SDUWLFLSD PDL PXOWH UHJLRQDOH

ULL

HVWH LQGLFDWRUXO FDUH VH FDOFXOHD]

QXPDL OD QLYH

lul regionalelor

VDX DO VHF LLORU GH FLUFXOD LH GHRDUHFH SH DQVDPEOXO UH HOHL HVWH HJDO FX F O WRULL SOHFD L
3DUFXUVXO

WRULORU

UHSUH]LQW

LQGLFDWRUXO

FH

P VRDU

FHO

PDL

FRPSOHW

YROXPXO

WUDILFXOXL GH SHUVRDQH OXkQG vQ FRQVLGHUDUH DWkW QXP UXO F O WRULORU WUDQVSRUWD L FkW L GLVWDQ HOH GH

deplasare.
'LVWDQ D PHGLH D F

WRULHL UHSUH]LQW

GLVWDQ D H[SULPDW

vQ NP SDUFXUV  vQ PHGLH GH XQ

F O WRU L VH VWDELOHWH FD UDSRUW vQWUH SDUFXUVXO F O WRULORU L QXP UXO F O WRULORU WUDQVSRUWD L

Venitul mediu

HVWH LQGLFDWRUXO FDUH H[SULP

VXPD vQFDVDW  vQ PHGLH GH RUJDQL]D LD GH

WUDQVSRUW SHQWUX XQ F O WRU WUDQVSRUWDW SH GLVWDQ D GH  NP 6H FDOFXOHD]

FD UDSRUW vQWUH WRWDOXO

VXPHORU vQFDVDWH L SDUFXUVXO F O WRULORU

VH

b) n transportul naval
WUDQVSRUWD L PLL F O WRUL

YROXPXO

P VRDU

YROXPXO

DFWLYLW

P UIXULORU PLL WRQH

FkW

LL
L

DWkW

SULQ

QXP UXO

F O WRULORU

SULQ SDUFXUVXO F O WRULORU L

DO

P UIXULORU

c) Volumul transportului prin conducte petroliere magistrale.

9ROXPXO
P UIXULORU

Wransportate cuprinde greutatea produselor petroliere pompate prin

FRQGXFWH SHWUROLHUH PDJLVWUDOH L DMXQVH OD GHVWLQD LH
$O WXUL GH LQGLFDWRULL QDWXUDOL VH XWLOL]HD]
YDORULFL

vQ

FRQYHQ LRQDO

XQLW

E QHWL

$VWIHO

vQ

, iar n traficul aerian, F

IHURYLDU

DXWR

QDYDO

O WRUXO NP FRQYHQ LRQDO GDWRULW

transport).
Volumul total de transport vQ XQLW


L R VHULH GH LQGLFDWRUL QDWXUDO FRQYHQ LRQDOL L

WUDQVSRUWXO

VH

IRORVHWH

L FRQYHQ LRQDOH HVWH VWDELOLW DVWIHO 

P t =  P q + k  P c,

tona-km

SUHSRQGHUHQ HL DFHVWXL WLS GH

P t):

(4.2)

unde:

P q UHSUH]LQW SDUFXUVXO P UIXULORU vQ WRQH-km fizice;

 P c UHSUH]LQW SDUFXUVXO F O WRULORU vQ F O WRUL-km);
k - FRHILFLHQWXO GH WUDQVIRUPDUH vQ WUDILFXO IHURYLDU


WRQ
NP

-NP

 F O WRUL

 F O

-km; n traficul fluvial 1 WRQ -NP

WRUL -NP vQ FHO DHULDQ  WRQ -NP
 F O

 WRQ

-km = 1 F
-

O WRU

-km; n auto 1
-

 F O WRUL NP vQ FHO PDULWLP  WRQ

WRUL

-km).

&RHILFLHQ LL GH WUDQVIRUPDUH VXQW VWDELOL L SH ED]D UDSRUWXOXL vQWUH FRVWXO WUDILFXOXL FDUH VH
WUDQVIRUP

L FRVWXO WUDILFXOXL ED]

GH FRPSDUD LH

 ,QGLFDWRUL SHQWUX P

VXUDUHD UH]XOWDWHORU DFWLYLW

LL DJHQ LORU

HFRQRPLFL GLQ VIHUD FRPHU XOXL LQWHULRU L DOLPHQWD LHL SXEOLFH

QWUH

coQVXPXOXL

PRPHQWXO
H[LVW

ILQDOL] ULL

SURGXF LHL

FHO

DO

DFKL]L LRQ ULL

P UIXULORU

vQ

YHGHUHD

XQ GHFDODM vQ VSD LX L WLPS $LFL LQWHUYLQ DJHQ LL HFRQRPLFL FX DFWLYLWDWH GH

FRPHU  $FHWLD DVLJXU

vQFKLGHUHD FLUFXLWXOXL

HFRQRPLF

PLMORFHVF UDSRUWXULOH

vQWUH IXUQL]RUL L

EHQHILFLDUL VXE IRUPD VFKLPEXOXL GH P UIXUL FH DX ORF vQWU

DFHDVW

UDPXU

DWkW DJHQ LL HFRQRPLFL FX DFWLYLWDWH GH FRPHU

&RPHU XO FX ULGLFDWD HVWH R YHULJ

LQWHUPHGLDU

HFRQRPLH GH SLD

-o

FX ULGLFDWD FkW L FHL FX DP QXQWXO

vQWUH SURGXF LH L FRPHU XO FX DP QXQWXO

Q IXQF LH GH WLSXO P UIXULORU YkQGXWH DJHQ LL HFRQRPLFL VH JUXSHD]

SURGXVH DOLPHQWDUH DOLPHQWD LH SXEOLF
'XS

IRUPD SURSULHW

L SULYDW 'XS

L FRPHU

 6H LQFOXG vQ

SH WLSXUL GH FRPHU  FX

FX SURGXVH QHDOLPHQWDUH

LL DJHQ LL HFRQRPLFL SRW IL DSDU LQ WRUL GH FRPHU XO GH VWDW FRRSHUDWLVW

GLPHQVLXQH SRW IL VXSHUPDJD]LQH PDJD]LQH XQLYHUVDOH PDJD]LQH PL[WH XQLW

VSHFLDOL]DWH EXWLFXUL HWF $SDUWHQHQ D OD XQ WLS GH PDJD]LQ VH IDFH GXS

LDU GLPHQVLXQHD PDJD]LQXOXL VH IDFH GXS

Continuitatea pURFHVXOXL
VWRFXUL 6WRFXULOH DX L UROXO V

WLSXO P UIXULORU GHVI FXWH

QXP UXO GH VDODULD L

DSURYL]LRQ ULL

L

UHVSHFWLY

DO

YkQ] ULORU

QHFHVLW

IRUPDUHD

XQRU

DVLJXUH ULWPLFLWDWHD GHVIDFHULORU L vQ FD]XO DSDUL LHL XQRU GLILFXOW

SURGXF WRUL VDX WUDQVSRUWDWRUL FDUH DU SXWHD JHQHUD GLVFRQWLQXLW

L OD

L vQ OLYUDUH VDX YkQ]DUH 6WRFXULOH H[LVW

OD SURGXF WRUL vQDLQWH GH OLYUDUH OD GHSR]LWHOH FRPHUFLDQ LORU FX ULGLFDWD

3ULQFLSDOLL LQGLFDWRUL DL VWRFXULORU GH P UIXUL VXQW

Nivelul absolut al stocului

H[SULPDW

vQ

XQLW

IL]LFH

SHQWUX

ILHFDUH

SURGXV vQ

parte,

UHVSHFWLY E QHWH SHQWUX DQVDPEOXO P UIXULORU

$YkQG vQ YHGHUH SHUPDQHQWHOH LQWU ULLHLUL GH SURGXVH GLQ VWRF OD ILQHOH XQHL SHULRDGH

nivelul stocului este S 2 = S 1 + I E  XQGH 

perioade; S - nivelul absolut al stocului, I L E LQWU
&D R UHIOHFWDUH VLQWHWLF

VHPQLILF

vQFHSXWXO

UHVSHFWLY

VIkULWXO

XQHL

ULOH L UHVSHFWLY LHLULOH GLQ VWRF

D HYROX LHL YROXPXOXL VWRFXULORU VH XWLOL]HD] 

Nivelul mediu al stocului (S FDOFXODW SHQWUX PDL PXOW DFXUDWH H FD PHGLH FURQRORJLF
SRQGHUDW  D YDORULORU Vtocului (S i  OD GLIHULWH PRPHQWH GH WLPS L LQWHUYDOHOH vQ ]LOH GLQWUH PRPHQWH
(ti ).
Rata stocului VH VWDELOHWH FD UDSRUW vQWUH P ULPHD VWRFXOXL H[LVWHQW vQWU-un moment al
perioadei analizate (S L GHVIDFHULOH vQUHJLVWUDWH vQ DFHD SHULRDG Q):

S
r = Q 1000
LQGLFDWRUXO

(4.3)

DU WkQG

P UIXULORU 3HQWUX F

P ULPHD

VWRFXOXL

VWRFXO PRPHQWDQ

VWRF ULL VH UHFRPDQG

QHFHVDU

OD

ILHFDUH



OHL

vQFDV UL

GLQ

YkQ]DUHD

S) nu este ntotdeauna un nivel revelator al volumului

FDOFXOXO UDWHL VWRFXOXL SH ED]D VWRFXOXL PHGLX DO SHULRDGHL FHUFHWDWH OXQ 

trimestru sau an):

r =

S
Q

1000

(4.4)

6LJXUDQ D YkQ]

]LOH-desfacere (s ) pentru

SHQWUX XQLW

LOH FRPHU XOXL FX ULGLFDWD VDX VWRF H[SULPDW vQ

LOH FRPHUFLDOH FX DP QXQWXO

sau s = S :

R
Z

s=S:

Q
Z

XQLW

L FX DMXWRUXO LQGLFDWRUXOXL VWRF H[SULPDW vQ ]LOH

rulaj (s

ULORU SRDWH IL H[SULPDW

n care:

(4.5)

S este stocul existent la un moment dat;

R - rulajul total al lunii, trimestrului sau anului;
Q - GHVIDFHUHD VDX YkQ]DUHD FX DP QXQWXO
Z - QXP UXO GH ]LOH DOH SHULRDGHL UHVSHFWLYH.
$FHVW LQGLFDWRU HVWLPHD]
UHDSURYL]LRQDUH D XQLW

QXP UXO GH ]LOH vQ FDUH GHVIDFHUHD HVWH DVLJXUDW

LL DQDOL]DWH

I U

D IDFH YUHR

'DF

vQ ORFXO VWRFXOXL PRPHQWDQ VH DUH vQ YHGHUH VWRFXO PHGLX DO SHULRDGHL FHUFHWDWH 

prin raportarea la rulajul mediu zilnic (R

UHVSHFWLY OD GHVIDFHUHD PHGLH ]LOQLF

Q

S),

UH]XOW

D LQGLFDWRUXOXL PDL VXV DPLQWLW FDUH VH QXPHWH

YDULDQW

9LWH]D

GH

FLUFXOD LH

P UIXULORU

DP QXQWXO VDX GH DOLPHQWD LH SXEOLF  UH]XOW

FDUH DUDW

Q
Z

V

'H

H[HPSOX

SHQWUX

XQLWDWH

FRPHUFLDO

FX

=S:

S
Q

V=

(4.6)

vQ FkWH ]LOH VH HSXL]HD]

VWRFXO PHGLX GDF

VH PHQ LQH GHVIDFHUHD PHGLH ]LOQLF 

5RWD LD VWRFXULORU
$FHVW

LQGLFDWRU

FDOLWDWLY

DO

DFWLYLW

rennoiesc stocurile n perioadD FHUFHWDW

jos:
Q
S

nr =

sau

vQWUHSULQGHULORU

FRPHUFLDOH

DUDW

GH

FkWH

RUL

VH

DSOLFkQG XQD GLQ UHOD LLOH GH FDOFXO GH PDL

Z
V

(4.7)

,QGLFDWRUXO DUDW

GH FkWH RUL YROXPXO GHVIDFHULORU HVWH DFRSHULW GH F WUH VWRFXO PHGLX

 ,QGLFDWRUL SHQWUX P

VXUDUHD UH]XOWDWHORU DFWLYLW

LL ILUPH

lor de

H[WHULRU

FRPHU
&RPHU XO

LL

L VH FDOFXOHD]

H[WHULRU

FXSULQGH

H[SRUWXO

LPSRUWXO

GH

P UIXUL

LQFOXVLY

RSHUD LXQLOH

GH

H[SRUWLPSRUW GHWHUPLQDWH GH DF LXQLOH GH FRRSHUDUH LQWHUQD LRQDO  VFKLPEXO GH P UIXUL SUHVW ULOH
GH VHUYLFLL SURLHFWDUHD L H[HFXWDUHD GH OXFU UL DVLVWHQ D VDX FRODERUDUHD WHKQLF  YkQ]DUHD VDX
FXPS UDUHD

GH

OLFHQ H

SHQWUX

IRORVLUHD

EUHYHWHORU

GH

LQYHQ LL

VDX

SURFHGHHORU

WHKQRORJLFH

reexportul.
Q YROXPXO H[SRUWXOXL L LPSRUWXOXL QX VXQW FXSULQVH P UIXULOH GH SURYHQLHQ

VWU LQ

vQ

WUDQ]LW SHVWH WHULWRULXO 5RPkQLHL P UIXULOH H[SRUWDWH VDX LPSRUWDWH JUDWXLW PRVWUHOH VDX P UIXULOH
SHQWUX H[SR]L LL WkUJXUL FRQVLJQD LL L SUREH FDUH QX VXQW YkQGXWH VDX FXPS UDWH
&DUDFWHUL]DUHD DFWLYLW

LL DJHQ LORU HFRQRPLFL FX DFWLYLWDWH GH FRPHU

H[WHULRU VH UHDOL]HD]

prin indicatori fizici, cum sunt:

9ROXPXO P
YDPDO
L

UIXULORU H[SRUWDWHLPSRUWDWH

'RFXPHQWXO

FH

VW

FD

ED]

SHQWUX

RE LQHUHD

LQIRUPD LLORU

QXPHULFH

HVWH

GHFODUD LD

 3URGXVHOH VXQW FODVLILFDWH vQWU XQ VLVWHP LQWHUQD LRQDO GH GHVFULHUH L FRGLILFDUH SH P UIXUL

JUXSDWH

vQWU XQ

VLVWHP

DUPRQL]DW

SH

VHF LXQL

FDSLWROH

6+

)RUPD FHD PDL VLQWHWLF

HVWH

LQFOXGHUHD vQ VHF LXQL 6,7& vQ QXP U GH QRX  DOLPHQWH L DQLPDOH YLL E XWXUL L WXWXQ PDWHULDOH
FUXGH

GHULYDWH

JU VLPL

XOHLXUL L XQVRUL DQLPDOH L YHJHWDOH FKLPLFH L SURGXVH GHULYDWH SURGXVH PDQXIDFWXUDWH F

lasificate

GXS

QHFRPHVWLELOH H[FOXVLY

FRPEXVWLELO FDUEXUDQ L

OXEULILDQ L

PDWHULDOH

PDWHULDO XWLODMH L HFKLSDPHQWH GH WUDQVSRUW DOWH SURGXVH PDQXIDFWXUDWH P UIXUL WUDQ]DF LL

neclasificate.
&RWD SDUWH D H[SRUWXOXL vQ SURGXF LH VH VWDELOHWH FD UDSRUW vQWUH YROXPXO SURGXF LHL

exportate (E L vQWUHDJD SURGXF LH Q). ,QGLFDWRUXO VH VWDELOHWH SH ILHFDUH VRUWLPHQW L SURGXV

g=

E
Q

100

(4.8)

5DWD GHSHQGHQ HL GH SLH HOH H[WHUQH GH DSURYL]LRQDUH FDUDFWHUL]HD]

n consumul de materii prime (M).

UROXO LPSRUWXOXL 

I)

I
M

m=

100

(4.9)

,QGLFDWRUXO VH SRDWH VWDELOL L VXE I

I
R

m=

orma unei rate de completare a resurselor interne (R):

(4.10)

 ,QGLFDWRUL DL DFWLYLW

LL SHQWUX ILUPHOH GH WXULVP

5H]XOWDWHOH DFWLYLW LL ILUPHORU GH WXULVP vO FRQVWLWXLH produsul turistic FDUH HVWH R SUHVWD LH
din domeniul serviciilor. DLQWUH LQGLFDWRULL SULQFLSDOL PHQ LRQ P
1XP UXO WRWDO GH WXULWL ( T  HVWH XQ LQGLFDWRU FH FXSULQGH SHUVRDQHOH FDUH U PkQ FHO
DUD VDX ORFDOLWDWHD YL]LWDW  DOWD GHFkW FHD vQ FDUH GRPLFLOLD]  I U

D HIHFWXD R

DFWLYLWDWH UHPXQHUDW  1XP UXO WRWDO GH WXULWL SRDWH IL GLIHUHQ LDW SH FDWHJRULL VRFLR

SX LQ  RUH vQ

-profesionale,

VH[H JUXSH GH YkUVW 

1XP
GXUDWD DFWLYLW
$PELL

-turist ( zT  VH RE LQH FD SURGXV vQWUH QXP UXO GH WXULWL T)

LL WXULVWLFH H[SULPDW vQ ]LOH z 3HULRDGD PD[LP OXDW vQ FDOFXO HVWH GH XQ DQ
UXO WRWDO GH ]LOH

LQGLFDWRUL

SRW

respectiv:
- VRVLUL GH WXULWL GLQ
- SOHF UL GH WXULWL vQ
1XP
6H FDOFXOHD]

SULYL L

GLQ

SXQFWXO

DU

GH

YHGHUH

DO

VHQVXOXL

IOX[XULORU

L vQ VWU LQ WDWH

(T  H[SULP

FLUFXOD LD WXULVWLF

PHGLH vQWU R DQXPLW

FD QXP U PHGLX GH VRVLUL SH ]L SULQ UDSRUWDUHD QXP UXOXL WRWDO GH ]LOH

WXULVWLFH

L GLQ VWU LQ WDWH

DU

UXO PHGLX GH WXULWL

QXP UXO GH ]LOH

T=

IL

z) luat n calcul, respectiv:

zT
z

SHULRDG 

-turist ( zT ) la

(4.11)

Durata medie a sejurului ( z

( zT  L QXP UXO WRWDO GH WXULWL  T ),

VH FDOFXOHD]

FD UDSRUW vQWUH QXP UXO WRWDO GH ]LOH WXULVW

DGLF 

z=

zT
T

(4.12)

$FHVW LQGLFDWRU DO WXUL GH FHO DO QXP UXOXL WRWDO GH WXULWL RIHU

OHJ WXU

FX

DPSORDUHD

DFWLYLW

LL

WXULVWLFH

JHQHUkQG

HIHFWH

LQIRUPD LL PDL FRPSOHWH vQ

HFRQRPLFH

GLUHFW

SURSRU LRQDOH

FX

P ULPHD VD

 +0&+%#614+ (+0#0%+#4+ 52'%+(+%+ 2'0647 %7#6+(+%#4'#

81.7/7.7+ #%6+8+6

++ (+4/'+

'HL UHOHYDQ L vQ D FDUDFWHUL]D SHUIRUPDQ HOH FDQWLWDWLYH DOH DFWLYLW

IL]LFL SUH]LQW
SHQWUX

R GHILFLHQ

SURGXVH

VDX

PDMRU

VHUYLFLL

OHJDW

GLIHULWH

GH IDSWXO F

H[SULPDWH

vQ

QX VXSRUW
XQLW

GH

LL ILUPHORU

indicatorii

DJUHJDUHD QHSXWkQG IL WRWDOL]D L

P VXU

GLIHULWH

3HQWUX

DFHDVWD

VH

UHFXUJH OD H[SULPDUHD E QHDVF 

1. Valoarea SURGXF

LHL IL]LFH LQGXVWULDOH 93)=

$FHVW LQGLFDWRU UHSUH]LQW

VXPD YDORULL WXWXURU SURGXVHORU ILQLWH D VHPLIDEULFDWHORU L D

VHUYLFLLORU OXFU ULORU FX FDUDFWHU LQGXVWULDO UHDOL]DWH vQ GHFXUVXO XQHL SHULRDGH L OLYUDWH vQ DIDU

consumate intern vQ VHFWRDUHOH QHLQGXVWULDOH DOH XQLW

LL

VDX

,QGLFDWRUXO SUH]LQW

DYDQWDMH OHJDWH GH IDSWXO F

LQGLIHUHQW GH XQLWDWHD QDWXUDO

GH H[SULPDUH HOLPLQ

H[SULP

vQWUHJXO YROXP DO SURGXF LHL IL]LFH

LQIOXHQ HOH H[HUFLWDWH GH HYHQWXDOD VFKLPEDUH D

GHVWLQD LHL XQRU SURGXVH H[ FRQVXP LQWHUQ VDX OLYUDUH vQ DIDU  RUL GH VFKLPEDUHD VWUXFWXULORU
RUJDQL]DWRULFH UHVSHFWLY GH QLYHOXO VSHFLDOL] ULL L FRRSHU ULL vQ SURGXF LH 7RWXL LQGLFDWRUXO QX
SRDWH VXUSULQGH PRGLILF ULOH VROGXOXL SURGXF LHL QHWHUPLQDWH GHFL QX DUH SXWHUH GH UHOHYDQ
DJHQ LL HFRQRPLFL FX SURGXF LD FRPSOH[

DFWLYLW

9DORDUHD

SURGXF LHL

OD

L FLFOX OXQJ GH IDEULFD LH

DJULFROH

FXSULQGH

VXE

IRUP

E QHDVF 

WRWDOLWDWHD

UH]XOWDWHORU

LORU FXSULQVH vQ VIHUD GH FXSULQGHUH D DJULFXOWXULL

3. IndicatoUL E QHWL DL UH]XOWDWHORU vQ FRQVWUXF LL-montaj

a) 3URGXF LD GH FRQVWUXF LL-PRQWDM WHUPLQDW (Pt H[SULP

YDORDUHD OXFU ULORU H[HFXWDWH

ntr-R SHULRDG GH WLPS LQFOXVLY VXPHOH vQFDVDWH SHQWUX RUJDQL]DUHD GH DQWLHUH L FUHGLWH EDQFDUH
acordate n acest scop). Este, n fapt, suma valorii articolelor de deviz la care s-au executat toate
RSHUD LLOH SUHY ]XWH vQ LQGLFDWRDUHOH GH QRUPH GH GHYL]

b)

3URGXF LD WRWDO

FRQVWUXF LL PRQWDM

GH FRQVWUXF LL

WHUPLQDW 

VROGXO

-montaj PT (CM)

SURGXF LHL

GH

UHSUH]LQW

VXPD GLQWUH SURGXF LD GH

FRQVWUXF LL PRQWDM

QHWHUPLQDW 

SUHFXP

YDORDUHD GLIHULWHORU SUHVWD LL DOH vQWUHSULQGHULL

5HOD LD GH FDOFXO D

PT (CM) este:

PT (CM) = Pt + (N2 N1 ) + PSU , unde:

PT(CM) UHSUH]LQW YDORDUHD SURGXF LHL WRWDOH GH FRQVWUXF LL-montaj;
Pt - SURGXF LD WHUPLQDW 
N2, N1 - SURGXF LD QHWHUPLQDW OD VIkULWXO L OD vQFHSXWXO SHULRDGHL
PSU - YDORDUHD SUHVWD LLORU VWD LLORU GH XWLODMH L GH WUDQVSRUW D DWHOLHUHORU
RILFLLORU GH FDOFXO SHQWUX WHU L L SHQWUX DOWH DFWLYLW

montaj.
c)

9DORDUHD DG

XJDW

QHW

VH GHWHUPLQ

L SURGXFWLYH GLQ FDGUXO XQLW

GH SURLHFWDUH L D

LORU GH FRQVWUXF LL

SULQ VF GHUHD FKHOWXLHOLORU PDWHULDOH GLQ YDORDUHD

SURGXF LHL WRWDOH

4. Veniturile brute din activitatea de transport

P VRDU

UHSUH]LQW

XQ

LQGLFDWRU

DFWLYLWDWHD GH WUDQVSRUW SURYHQLQG GLQ vQVXPDUHD vQFDV ULORU FH DX FD VXUV

JOREDO

FDUH

SUHVWD LLOH GH

WUDQVSRUW L D FHORU OHJDWH QHPLMORFLW GH DFHVWHD FXP VXQW vQFDV ULOH SURYHQLWH GLQ vQFKLULHUL GH
YHKLFXOH PDQLSXO UL GH P UIXUL DVLVWHQ

WHKQLF  DFWLYLWDWH SRUWXDU

Exprimarea LQGLFDWRUXOXL HVWH OHJDW GH SUH XULOH L WDULIHOH

mai ales, n comparabilitatea n timp a volumului de transport.
Veniturile nete se stabilesc astfel:
Vn = Vb-CM,

HWF
SUDFWLFDWH IDFWRU GH LQIOXHQ

(4.14)

unde:
Vb UHSUH]LQW YHQLWXULOH EUXWH
CM - cheltuielile materiale.
Q

SULQFLSLX

FKHOWXLHOLOH

PDWHULDOH

HFRQRPLFH Q FDGUXO FKHOWXLHOLORU H[LVW

exemplu, cheltuielile cu combustibilul

DX

SRQGHUH

PDL

UHGXV

FRPSDUDWLY

FX

DOWH

UDPXUL

GHRVHELUL VWUXFWXUDOH vQ IXQF LH GH WLSXO WUDQVSRUWXOXL 'H

VXQW PDL ULGLFDWH vQ WUDQVSRUWXULOH DXWR L FHOH DHULHQH FHOH FX

VDODULLOH vQ WUDQVSRUWXULOH SH FDOHD IHUDW  DPRUWL] ULOH vQ WUDQVSRUWXULOH QDYDOH L DHULHQH

 ,QGLFDWRUL E

QHWL vQ DFWLYLWDWHD GH FRPHU

LQWHULRU L DOLPHQWD LH SXEOLF

Dintre principDOLL LQGLFDWRUL VH SRW PHQ LRQD

a) 9ROXPXO YDORULF DO FLUFXOD LHL P UIXULORU FX ULGLFDWD FXSULQGH YkQ]DUHD GH P
VDX X]DWH F WUH GHWDLOLWL F WUH XWLOL]DWRUL LQGXVWULDOL L FRPHUFLDOL F WUH XQHOH FROHFWLYLW

UIXUL QRL

L

Ca indicatori ai rulajului unui agent economic cu activitate cu ridicata se mai includ:

YkQ] ULOH GH P UIXUL SH FDWHJRULL YkQ] ULOH SH FRQW SURSULX YkQ] ULOH HIHFWXDWH vQ FRQWXO WHU LORU

FRPLVLRDQHOH vQFDVDWH SHQWUX WUDQ]DF LLOH HIHFWXDWH vQ FRQWXO WHU LORU

b) Volumul valoric al ciUFXOD

LHL P

UIXULORU FX DP

QXQWXO FXSULQGH UHYkQ]DUHD F WUH

SRSXOD LH D P UIXULORU GHVWLQDWH FRQVXPXOXL LQGLYLGXDO IDPLOLDO VDX DO X]XOXL JRVSRG UHVF
'XS
JUXSHD]

PRGXO

vQ FRPHU

GH

S WUDW

GH

,QGLFDWRUL
VXSUDID

YkQ] ULOHR

UHOD LLORU

FX SODWD LPHGLDW

DL

LQWHQVLW

FRPHUFLDO

SHUVRDQ

LL

YkQ]

XWLO

RFXSDW

E QHWL

vQ

FRPHU XO

FX

DP QXQWXO

DFWLYLW

vQ QXPHUDU FRPHU XO FX SODWD SULQ YLUDPHQW FRPHU

FX SODWD vQ UDWH FRPHU

GH DERQDPHQW FRPHU

c)

UHDOL]DUH

LOH

VH

SH ED]

FX SODWD SULQ LQWHUPHGLXO FDUWHOHORU GH FUHGLW

ULORU

FH

YkQ] ULOH

vQ DFWLYLWDWHD

GH

LQFOXG

LQGLFDWRUL

vQFDV ULOHORF

GHVIDFHUH HWF

OD

SUHFXP

le/metru
vQWU-un restaurant",

PDV

LQGLFDWRUL

YkQ] UL

OHVQH

GH

FDOFXODW

FD

SDUWLFXODUL] UL DOH XQRU P ULPL UHODWLYH GH LQWHQVLWD

te.

 ,QGLFDWRUL E

QHWL SHQWUX DJHQ LL HFRQRPLFL FX DFWLYLWDWH GH FRPHU

H[WHULRU

,QGLFDWRULL YROXPXOXL YDORULF DO H[SRUWXOXL L UHVSHFWLY DO LPSRUWXOXL VH HIHFWXHD]

FX UHVSHFWDUHD

XUP WRDUHORU UHJXOL vQ HYDOXDUHD IOX[XULORU FRPHUFLDOH

- "valoarea imSRUWXULORU

HVWH

vQUHJLVWUDW

OD

SUH XO

GH

WUDQ]DF LH

DFKLWDW

GH

LPSRUWDWRU

LQFOXVLY FKHOWXLHOLOH GH WUDQVSRUW L DVLJXUDUH SH SDUFXUV LQWHUQD LRQDO SUH XUL IUDQFR IURQWLHUD
LPSRUWDWRDUH SUH XUL &,) FRVW

ULL

-inssurance-freight);

- "valoarea exporturLORU

HVWH

vQUHJLVWUDW

OD

SUH XO

GH

WUDQ]DF LH

IUDQFR

H[SRUWDWRDUH VDX SUH XO )2% FH LQFOXG QXPDL FKHOWXLHOLOH GH DGXFHUH D P UILL SkQ

IURQWLHUD

OD IURQWLHUD

ULL
ULL

YkQ] WRDUH
8QLWDWHD PRQHWDU  IRORVLW

vQ H[SULPDUHD IOX[XULORU GH FRPHU

FkQG PRQHGD HVWH OLEHU FRQYHUWLELO  vQ 86' VDX R DOW

PRQHG

H[WHULRU SRDWH IL FHD QD LRQDO 

GH FRQW /D QRL vQ

DU

HYLGHQ LHUHD VH

IDFH DWkW vQ GRODUL 68$ SHQWUX RSHUD LXQLOH HIHFWXDWH vQ GHYL]H FRQYHUWLELOH OD SDULWDWHD GH VFKLPE
 ,QGLFDWRUL E

QHWL SH

ntru aprecierea rezultatelor firmelor din turism

'LQWUH LQGLFDWRULL PDL XWLOL]D L VH SRW HQXPHUD

a)

9ROXPXO WRWDO DO vQFDV

WXULVWLFH GHVI XUDWH vQWU R DQXPLW

ULORU GLQ WXULVP FDUH H[SULP

YDORULF UH]XOWDWHOH DFWLYLW

LL

SHULRDG  Q P ULPHD LQGLFDWRUXOXL VH LQFOXG vQFDV ULOH GLQ

WXULVPXO LQWHUQD LRQDO vQFDV ULOH GLQ WXULVPXO LQWHUQ GHVIDFHULOH GH P UIXUL FX DP QXQWXO vQFDV ULOH
GLQ SUHVWD LL KRWHOLHUH vQFDV UL GLQ DOWH DFWLYLW

b)

9ROXPXO

DOLPHQWD LH SXEOLF

YkQ]

ULORU

FX

DP

L

QXQWXO

GH

UIXUL

DOLPHQWDUH

SULQ

XQLW

LOH

GH

HVWH XQ LQGLFDWRU FDUH LQFOXGH YDORULF YROXPXO YkQ] ULORU GH SUHSDUDWH GH

EXF W ULH L EXIHW SURGXVH

GH FRIHW ULH L

SDWLVHULH

E XWXUL U FRULWRDUH L DOFRROLFH

YkQGXWH

vQ

UHVWDXUDQWH EXIHWH FRIHW ULL HWF SUHFXP L GH P UIXUL DOLPHQWDUH L SURGXVH FXOLQDUH GHVWLQDWH
FRQVXPXOXL FROHFWLY FUHH VDQDWRULL FDQWLQH HWF
3HQWUX DFWLYLWDWHD WXULVWLF

VH PDL SRW XWLOL]D L LQGLFDWRUL GHULYD L SUHFXP vQFDVDUHD PHGLH

pe zi-turist, ncasarea medie pe un pat-cazare, ncasarea

PHGLH SH R FDPHU  SH XQ ORF OD PDV 

vQFDVDUHD PHGLH SH VDODULDW vQFDVDUHD PHGLH SH XQ FOLHQW FKHOWXLHOL GH OD  OHL vQFDV UL HWF

 +0&+%#614+

+0 ':24'5+' $#0'#5%#

#%6+8+6

2'0647 #24'%+'4'#

++ .# 0+8'.7. (+4/'.14

$FHWL LQGLFDWRUL GHS HVF FDGUXO VSHFLILF DO DFWLYLW

DJHQ LORU HFRQRPLFL LQGLIHUHQW GH SURILOXO DFWLYLW

LL XQHL UDPXUL HL ILLQG FRPXQL WXWXURU

LL UDPXULL GH DSDUWHQHQ

3ULQFLSDOLL LQGLFDWRUL VXQW &LIUD GH $IDFHUL 3URGXF LD %UXW  9DORDUHD $G XJDW

$G XJDW

1HW 

([FHGHQWXO

&RPHUFLDO  &RWD GH SLD

%UXW

GH

([SORDWDUH

1HW

GH

([SORDWDUH

%UXW  9DORDUHD
3URILWXO

0DUMD

0DMRULWDWHD LQGLFDWRULORU VH GHWHUPLQ

IDSW FDUH XQLIRUPL]HD]

([FHGHQWXO

vQ FRQFHS LD WHRULHL 6LVWHPXOXL &RQWXULORU 1D LRQDOH

PHWRGRORJLF WLSXULOH GH DFWLYLW

indicatorilor la nivel macroeconomic.

1. Cifra de afaceri (CA) UHSUH]LQW

YROXPXO

L L RIHU

IDFLOLW

L vQ SURFHVXO DJUHJ ULL

WRWDO DO DIDFHULORU XQHL ILUPH HYDOXDWH

OD

SUH XULOH SLH HL ,QFOXGH GHFL YDORDUHD DIDFHULORU UHDOL]DWH GH F WUH DJHQWXO HFRQRPLF FX WHU LL SULQ
H[HUFLWDUHD FXUHQW

D RELHFWXOXL GH DFWLYLWDWH ,QGLFDWRUXO VH FDOFXOHD]

SULQ vQVXPDUHD YHQLWXULORU

UHDOL]DWH GLQ OLYU ULOH GH EXQXUL H[HFXWDUHD GH OXFU UL L SUHVWDUHD GH VHUYLFLL SUHFXP L D DOWRU

venituri din exploatare.

Cifra GH DIDFHUL
OXDW

HVWH vQUHJLVWUDW

vQ SUH XUL FXUHQWH LDU SHQWUX FRPSDUD LL vQ WLPS HVWH

FRUHFWDUHD UH]XOWDWXOXL FX LQGLFHOH SUH XOXL vQ YHGHUHD H[SULP ULL vQ SUH XULOH SHULRDGHL

QHFHVDU

FD ED]

GH FRPSDUD LH

 3URGXF LD PDUI
([SULP

(Veniturile totale GLQ DFWLYLWDWHD GH ED]

YDORULF UH]XOWDWHOH ILQDOH SURGXVH ILQLWH VHPLIDEULFDWH OXFU UL LQGXVWULDOH OLYUDWH

VDX GHVWLQDWH OLYU ULL F WUH DOWH XQLW

L OD H[SRUW VDX F WUH IRQGXO SLH HL RUL IRORVLWH vQ VHFWRDUHOH

neindustriale ale ntreprinderLL Q SURGXF LD PDUI

- YDORDUHD SURGXVHORU ILQLWH UHDOL]DWH vQ
LQGLIHUHQW GH GHVWLQD LD XOWHULRDU

VH LQFOXG
VHF LLOH L DWHOLHUHOH LQGXVWULDOH DOH vQWUHSULQGHULL

D DFHVWRUD

- YDORDUHD VHPLIDEULFDWHORU GLQ SURGXF LD SURSULH OLYUDWH VDX GHVWLQDWH OLYU ULL
- YDORDUHD OXFU ULORU VHUYLFLLORU FX FDUDFWHU LQGXVWULDO H[HFXWDWH SHQWUX WHU L
sectoarele neindustriale ale ntreprinderii;
- YDORDUHD RELHFWLYHORU GH SODQ WHKQLF WHUPLQDWH L YDORULILFDWH vQ FXUVXO OXQLL
- YDORDUHD SUHOXFU ULL PDWHULLORU SULPH L D PDWHULDOHORU FOLHQ LORU
 3URGXF LD EUXW

3%

VDX SHQWUX

$WkW 3URGXF LD %UXW  FkW L LQGLFDWRULL FDUH YRU IL SUH]HQWD L vQ FRQWLQXDUH VXQW VSHFLILFL
6LVWHPXOXL

&RQWXULORU

1D LRQDOH

VLVWHP

GH

HYLGHQ

UHFRPDQGDW GH 218 'HRVHELUHD IXQGDPHQWDO

HYLGHQ

HFRQRPLF

HFRQRPLF 

VSHFLILF

ULORU

GH]YROWDWH

ID

GH 6LVWHPXO 3URGXF LHL 0DWHULDOH VLVWHP GH

ULORU VRFLDOLVWH FRQVW

VSHFLILF

vQ IDSWXO F  vQ 6&1 QX VH PDL IDFH GLVWLQF LH

vQWUH FDUDFWHUXO SURGXFWLY L QHSURGXFWLY DO PXQFLL UHVSHFWLY DFWLYLW

LOH HFRQRPLFH QX VH PDL VHSDU

VDX QX GH YDORDUH FL GH YHQLWXUL 6&1 DUH FD IXQGDPHQW WHRUHWLF HVHQ LDO

WHRULD IDFWRULORU GH

SURGXF LH  FRQIRUP F UHLD RE LQHUHD XQXL HIHFW UH]XOWDW HFRQRPLF QX VH SRDWH FRQFHSH vQ DIDUD
SDUWLFLS ULL L FRQVXP ULL WXWXURU IDFWRULORU GH SURGXF LH PXQF  QDWXU  FDSLWDO 6H HOLPLQ

DVWIHO

DEVROXWL]DUHD PXQFLL FD XQLF SURGXF WRU GH YDORDUH SUH]HQW L WHRULD SURGXF LHL PDWHULDOH

- baza

WHRUHWLF

D 630 6LVWHPXO 3URGXF LHL 0DWHULDOH

,QIRUPD LLOH QHFHVDUH FDOFXO ULL LQGLFDWRULORU GH UH]XOWDWH OD QLYHOXO DJHQ LORU HFRQRPLFL VH
RE LQ GLQ FRQWXULOH vQ FDUH VH vQUHJLVWUHD]

DFWLYLW

LOH vQ GHFXUVXO XQHL SHULRDGH GH WLPS DFHVWHD

ILLQG FRQWXO SURGXF LH FRQWXO GH YHQLWXUL FRQWXO SDWULPRQLX FRQWXO IL

3HQWUX P VXUDUHD UH]XOWDWHORU DFWLYLW

nanciar.

LL HFRQRPLFH VH IRORVHVF GDWHOH GLQ &RQWXO 3URGXF LH

FDUH FXSULQGH XUP WRULL LQGLFDWRUL

Tabelul nr. 4.1

1

QFDV UL

Cheltuieli
Consumul intermediar (CI)

QFDV UL GLQ YkQ]DUHD EXQXULORU

SURGXVH L OLYUDWH F WUH DO L DJHQ L

economici (IN)

2
3

Amortizarea capitalului fix (A)

6DODULL L DOWH FKHOWXLHOL OHJDWH GH
IDFWRUXO PXQF

Modificarea volumului stocurilor

PDWHULDOH GLQ SURGXF LH SURSULH

(soldul stocurilor) D M

Impozite nete (impozite indirecte -

'REkQ]L UHQWH WD[H SO WLWH

3URILWXO VRFLHW

VXEYHQ LL ,1

Bunuri de natura capita- lului fix,

GLQ SURGXF LD SURSULH )

Pentru dezYROW UL
Agregate Macroeconomice
6WDWLVWLF

WHRUHWLF

LL 35

UHFRPDQG P

,

&DSDQX

3

:DJQHU

&

0LWUX 

6LVWHPXO

&RQWXULORU

1D LRQDOH

(GLWXUD $// %XFXUHWL  $O ,VDLF 0DQLX $ *U GLQDUX 9 9RLQHDJX & 0LWUX 

HFRQRPLF

(GLWXUD

7HKQLF 

&KLLQ

Statistica pentru managementul afacerilor (GLWXUD (FRQRPLF

X, 1994; Al. Isaic-0DQLX

 %XFXUHWL 

&

0LWUX 

9

9RLQHDJX

Consumul intermediar &, GHWHUPLQDW FD VXP D XUP WRDUHORU HOHPHQWH

- cheltuieli pentru acKL]L LRQDUHD GH PDWHULL SULPH PDWHULDOH FRPEXVWLELO HQHUJLH DS  DEXU
ambalaje, MMP;
- soldul stocurilor de materii prime, materiale, combustibili, ambalaje, cheltuieli anticipate
S;
( ),
- FKHOWXLHOL SHQWUX VHUYLFLL DFKL]L LRQDWH GH ILUP  SUHOXFUDWH GLQ SURGXF LH SURSULH L LQWUDWH
LQWHJUDO vQ FRPSRQHQ D EXQXULORU L VHUYLFLLORU OLYUDWH &6

DOWH

FKHOWXLHOL

PDWHULDOH

WUDQVSRUW

SRW 

WHOHFRPXQLFD LL

FKLULL

vQFKLULHUL

XWLODMH

GHSODV UL GHWD UL DVLJXU UL HWF $&0

- cheltuieli care se

VFDG GLQ YHQLWXUL UHVSHFWLY FKHOWXLHOL FX SUHJ WLUHD L SHUIHF LRQDUHD

SURIHVLRQDO  FKHOWXLHOL GH UHFODP  SURWRFRO SXEOLFLWDWH FRPLVLRDQH SO WLWH DJHQ LORU HFRQRPLFL FX
DFWLYLWDWH

GH

H[WHULRU

FRPHU

VXPH

SO WLWH

neincluse n costuri.
Amortizarea capitalului fix

$ H[SULP

PHQ LRQDW F  vQFHSkQG FX  VH DSOLF

'LQWUH SULQFLSDOHOH

QRXW

SHQWUX

R DOW

FRQWUDFWHOH

vQ IRUP

GH

FHUFHWDUH

E QHDVF

GH

LQWHUHV

QD LRQDO

FRQVXPXO GH FDSLWDO IL[ 'H

OHJLVOD LH SULYLQG DPRUWL]DUHD

L VH SRW PHQ LRQD ULG

icarea plafonului valoric al bunurilor de

QDWXUD FDSLWDOXOXL IL[ OD  OHL UHGXFHUHD GXUDWHORU QRUPDWH GH IXQF LRQDUH FDOFXOXO DPRUWL] ULL
ID

GH YDORDUHD GH LQWUDUH YDORDUHD GH LQYHQWDU SHQWUX EXQXULOH GH QDWXUD FDSLWDOXOXL IL[ QRL L

valoarea de vQORFXLUH VDX DFWXDOL]DW SHQWUX EXQXULOH FDSLWDO IL[ DFKL]L LRQDWH VDX FRQVWUXLWH DQWHULRU
XOWLPHL UHHYDOX UL - HG 500/1994), aplicarea unor proceduri de amortizare mai diverse: liniare,
SURJUHVLYH UHJUHVLYH vQ IXQF LH GH VWUDWHJLD DSOLFDW

Impozitele indirecte

,, UHSUH]LQW

SO

GH DJHQWXO HFRQRPLF D

L HIHFWXDWH GH F WUH DJHQ LL HFRQRPLFL F WUH VWDW

vQDLQWHD LPSR]LW ULL SURILWXOXL 6H LQFOXG LPSR]LWH GH QDWXUD 79$ LPSR]LWH SHQWUX LPSRUWXUL SHQWUX
SURGXF LH DFFL]HOH HWF
'DF

GLQ LPSR]LWHOH LQGLUHFWH VH VFDG VXEYHQ LLOH VH RE LQ

impozitele indirecte nete (IN).

6XEYHQ LLOH FRQVWLWXLH WUDQVIHUXUL E QHWL DFRUGDWH GH JXYHUQ DJHQ LORU HFRQRPLFL vQ VFRSXO VSULMLQLULL
UHDOL] ULL XQRU FDWHJRULL GH SURGXVH LQIOXHQ
3URILWXO VRFLHW

LL  UHSUH]LQW

ULL SUH XULORU VDX SLH HL XQRU SURGXVH LVDX VHUYLFLL

VROGXO FRQWXOXL

,QGLFDWRULL GH UH]XOWDWH vQ 6&1 VH VWDELOHVF vQ GRX

FDWHJRULL GH SUH XUL

- OD SUH XULOH SLH HL SS

- OD SUH XULOH IDFWRULORU GH SURGXF LH SI
'LIHUHQ D

HVHQ LDO

vQWUH

FHOH

GRX

IRUPH

GH

HYDOXDUH

VH

DIO

vQ

LQFOXGHUHD

VDX

QX

LPSR]LWHORU LQGLUHFWH QHWH 'HFL LQGLFDWRULL H[SULPD L OD SUH XULOH IDFWRULORU GH SURGXF LH VXQW HJDOL
FX LQGLFDWRULL HYDOXD L OD SUH XULOH SLH HL PLQXV LPSR]LWHOH LQGLUHFWH QHWH
3URGXF LD %UXW

economic ntr-R DQXPLW

SHULRDGD GH UHIHULQ

(PB)

UHSUH]LQW

SHULRDG

YROXPXO YDORULF DO SURGXF LHL UHDOL]DW

L HVWH FRQVWLWXLW

GH F WUH XQ DJHQW

GLQ YDORDUHD EXQXULORU L VHUYLFLLORU SURGXVH vQ

 6H LQFOXG vQ YDORDUHD LQGLFDWRUXOXL DWkW EXQXULOH L VHUYLFLL

le vndute altor

ILUPH FkW L FHOH FDUH QX DX IRVW YkQGXWH L DX FRQGXV OD PRGLILFDUHD VWRFXOXL VDX D YROXPXOXL

capitalului fix din propria unitate.

QFDV ULOH GLQ YkQ]DUHD EXQXULORU LQFOXG DWkW UH]XOWDWHOH DFWLYLW
L GLQ SHULRDGH DQWHULRDUH

GHFL

VH

YD OXD vQ

LL GLQ SHULRDGD DQDOL]DW  FkW

FRQVLGHUDUH VROGXO VWRFXULORU

GLQ GLIHUHQ D GLQWUH

YDORDUHD EXQXULORU GLQ SURGXF LD SURSULH LQWUDWH vQ VWRF L YDORDUHD EXQXULORU LHLWH GLQ VWRF
Q ED]D 5DSRUWXOXL 6WDWLVWLF 3&, 9$ 3URGXF LH FRQVXP LQWHUPHGLDU YDORDUH DG XJDW  3%
VH GHWHUPLQ

FD VXP

D 8UP WRDUHORU HOHPHQWH

- YHQLWXUL UHDOL]DWH GLQ DFWLYLWDWHD GH ED] 

- YHQLWXUL UHDOL]DWH GLQ DOWH DFWLYLW L
- VXEYHQ LL SHQWUX GLIHUHQ H GH SUH XUL L WDULIH
- alte venituri;
- YDULD LD GH VWRFXUL din care:
produse finite;
SURGXF LH QHWHUPLQDW

L VHPLIDEULFDWH

 SURGXVH OXFU UL VHUYLFLL IDFWXUDWH L P UIXUL H[SHGLDWH

 9DORDUHD $G

XJDW

finale produse ntr-R SHULRDG

D FD GLIHUHQ

%UXW

9$% UHVSHFWLY YDORDUHD EUXW

GH WLPS HVWH GHWHUPLQDW

SULQ GRX

D EXQXULORU L VHUYLFLLORU

PHWRGH

vQWUH YDORDUHD SURGXF LHL EUXWH L FRQVXPXO LQWHUPHGLDU GHFL

VAB (pp) = PB CI

(4.15)

,QGLFDWRUXO QX FXSULQGH GHFL YDORDUHD EXQXULORU L D VHUYLFLLORU DFKL]L LRQDWH GH ILUP

consumate n procesul de prRGXF LH

GHFL QX LQFOXGH vQUHJLVWU UL UHSHWDWH ILLQG LQGLFDWRU LPSRUWDQW

vQ

HFRQRPLFH

HYDOXDUHD

UH]XOWDWHORU

LQGLFDWRU GH ED]
E FD VXP

DFWLYLW

LL

VAB

VW 

GH

DVHPHQHD

OD

ED]D

FDOFXOXOXL

3,%

OD QLYHO PDFURHFRQRPLF
D XUP WRDUHORU HOHPHQWH

- amortizarea mijloacelor fixe (A);

- VDODULL SULPH DGDRVXUL FRPSHQVD LL HWF I U LPSR]LW 6
- FRQWULEX LL OD DVLJXU ULOH VRFLDOH &$6
- FRQWULEX LL OD IRQGXO GH RPDM &)6
cheltuieli care se scad din venituri:
- taxe pentru cercetare;
- alocD LH SHQWUX FRSLL SO WLW GH DJHQ LL HFRQRPLFL
- FRQWULEX LL OD IRQGXO SHQWUX DJULFXOWXU 
- IRQGXO GH UH]HUY L DOWH IRQGXUL VSHFLDOH
- fondul de dezvoltare la regiile autonome;
- alte cheltuieli;
LPSR]LWH L WD[H GDWRUDWH

- 79$ L DFFL]H
- impozite pe salarii;
- LPSR]LWH SH FO GLUL GH OD DJHQ LL HFRQRPLFL
- taxe pentru folosirea terenurilor;
- taxe pentru mijloace de transport;
- taxe vamale de la persoane fizice;
- LPSR]LWH SH VXPHOH RE LQXWH GLQ YkQ]DUHD DFWLYHORU
- venituri financiare (se scad);
- cheltuieli financiare;
- profit impozabil.
 9DORDUHD $G

XJDW

1HW

9$1 H[SULP

YDORDUHD QRX FUHDW

OD SUH XO IDFWRULORU GH

F WUH ILUP  vQ SHULRDGD GH FDOFXO

VANpf = VAB (pp) A - Impozite Indirecte Nete (IN)

'HFL vQ DIDUD GLIHUHQ HL GLQWUH FHOH GRX

amortizarea capitalului fix.

6. Excedentul Brut de Exploatare

(4.16)

FDWHJRULL GH SUH XUL FHL GRL LQGLFDWRUL GLIHU

(%( UH]XOW

GDF

GLQ 9$% VH HOLPLQ

SULQ

LPSR]LWHOH

LQGLUHFWH QHWH L VDODUL]DUHD IDFWRUXOXL PXQF 

Deci:
EBE = AmortizareD FDSLWDOXOXL IL[  'REkQ]L L 5HQWH  3URILW  
EBE = A + D + PR
(4.18)
7. Excedentul Net de Exploatare (1( HVWH GLIHUHQ D GLQWUH H[FHGHQWXO EUXW GH H[SORDWDUH
L DPRUWL]DUH FDSLWDOXOXL IL[

ENE = EBE A
8. Profit 35 FD

(4.19)
LQGLFDWRU ILQDO DO DFWLYLW

LL HFRQRPLFH VH VWDELOHWH FD GLIHUHQ

vQWUH

H[FHGHQWXO QHW GH H[SORDWDUH L YROXPXO GREkQ]LORU UHQWHORU L WD[HORU

PR = ENE DRT

(4.20)

9. 0DUMD FRPHUFLDO 0& HVWH XQ LQGLFDWRU VSHFLILF DJHQ LORU

produsele n starea n care le-au acKL]L LRQDW 0& VH GHWHUPLQ DVWIHO

MC = CA C = CA (PC + CHA + DS), unde:

HFRQRPLFL

FDUH

YkQG

(4.21)

CA - cifra de afaceri;
C - FRVWXO GH DFKL]L LH DO P UIXULORU
PC - SUH XO GH FXPS UDUH DO P UIXULORU YkQGXWH
CHA - FKHOWXLHOL GH DFKL]L LH DIHUHQWH
DS- YDULD LD VWRFXULORU
De obicei, n practica

HFRQRPLF 

PDUMD

FRPHUFLDO

DUH

GUHSW

FRUHVSRQGHQW

DGDRVXO

FRPHUFLDO FDUH DUH UROXO GH D DFRSHUL FKHOWXLHOLOH GH FLUFXOD LH L D DVLJXUD ILUPHL R SURILWDELOLWDWH
QRUPDO 

 +0&+%#614+ #+ 4'<7.6#6'.14 +0&+4'%6'

+

2' 6'4/'0 .70) #.' #%6+8+6

2SHUD LRQDOL]DUHD
LQWHUPHGLXO

FUHWHULL

VWUDWHJLLORU

YROXPXOXL

PDQDJHULDOH

DFWLYLW

LL

VH

PDQLIHVW

HFRQRPLFH

indirect, cu efecte vizibile n intervale de timp.

Dintre acHWL LQGLFDWRUL PDL LPSRUWDQ L

VXQW

vQ

FRWD

++ '%101/+%'

QX

QXPDL

FRQVHFLQ
SDUWH

GLQ

GLUHFW
D

SLD D

LPHGLDW

SURILWDELOLW
VSHFLILF 

LL

SULQ
FL

FUHWHUHD

SUHVWLJLXOXL ILUPHL VSRULUHD JUDGXOXL GH DWUDFWLYLWDWH D SURGXVHORU HWF WR L SXWkQG IL UHXQL L vQ FODVD
SR]L LD ILUPHL SH SLD

LQGLFDWRULORU FH FDUDFWHUL]HD]

1. Cota de

SLD

HVWH XQ LQGLFDWRU FDUH G

DJHQWXOXL HFRQRPLF ,QGLFDWRUXO H[SULP

FDGUXO SLH HL GH UHIHULQ
&RWD GH SLD

(qi , ) ID

SRQGHUHD GH LQXW

qi

i
q
1

&UHWHUHD

GH R vQWUHSULQGHUH VDX GH XQ SURGXV vQ


DEVROXW

VH VWDELOHWH FD UDSRUW vQWUH YROXPXO YkQ] ULORU DJHQWXOXL HFRQRPLF

GH YkQ] ULOH WRWDOH GLQ UHVSHFWLYXO SURGXV 

C A=
Pi


SRVLELOLWDWHD DSUHFLHULL SR]L LHL FRQFXUHQ LDOH D

qi

100

FRWHL

(4.22)
S U L

GLQ

SLD

H[SULP

GLQDPLVPXO

SURGXVHORU L DWUDJHUHD FRQVXPDWRULORU FUHWHUH P VXUDW

DJHQWXOXL

HFRQRPLF

SULQ LQGLFHOH FRWHL GH SLD

vQ

SURPRYDUHD

C
P

I CP = CP1 100
0
XQGH  L  VHPQLILF
&RWD GH SLD

specifice:

(4.23)
SHULRDGHOH FRPSDUDWH  L GH UHIHULQ

UHODWLY

H[SULP

SR]L LD ILUPHL FRPSDUDW


FX OLGHUXO

vQ GRPHQLXO SLH HL

CP R =

qA
qB

100

(4.24)

unde: qA - volumul vnz ULORU VRFLHW LL FRPHUFLDOH DQDOL]DWH

qB - YROXPXO YkQ] ULORU FRQFXUHQWXOXL FHO PDL LPSRUWDQW
R
R
Evident, cu ajutorul unui indice (I CP R = CP 1 /CP 0 ) VH SRDWH DSUHFLD
SR]L LHL ILUPHL ID

2.

GH FRQFXUHQ

&RHILFLHQWXO

FXPS U WRULORU (O
FRQVHFLQ

ILGHOLW

UHIOHFW

VDWLVIDFHUL

LL

(kf) este un indicaWRU

FRQVWDQ D
DFHVWRUD

5DWD

GH

DWUDF LH

FDUH

RIHU

FXPS U WRULORU SHQWUX ILUP

,QGLFDWRUXO

UHSUH]LQW

DFKL]L LRQDW SURGXVXO vQ SHULRDGHOH DQWHULRDUH L FRQWLQX

3.

L HYROX LD vQ WLPS D

HVWH

XQ

LQGLFDWRU

GLPHQVLXQH

L SURGXVHOH

SURFHQWXO

GH

FRQVWDQ HL

DFHVWHLD ILLQG R

FRQVXPDWRUL

FDUH

DX

-O FXPSHUH L vQ SUH]HQW

DO

H[WHQVLHL

SLH HL

UHIOHFW

SURSRU LD

FXPS U WRULORU FDUH DX DEDQGRQDW DFKL]L LRQDUHD SURGXVHORU GH OD ILUPHOH FRQFXUHQWH L DX RSWDW

pentru produsele firmei analizate.

LQkQG VHDPD GH XOWLPLL GRL LQGLFDWRUL FRWD GH SLD

VSHFLILF

 FDUH UHIOHFW

SRQGHUHD SH

FDUH DJHQWXO HFRQRPLF R GH LQH vQ YROXPXO YkQ] ULORU GLQ UHVSHFWLYXO SURGXV VH GHWHUPLQ

L SULQ

f(%)Q +a
(%)(100Q
i
n
Q+1 = i 100
i

(4.25)

unde: i = 1, n nomenclatorul produselor;

n - indexul perioadelor de timp.
Q DIDUD DFHVWRU LQGLFDWRUL FDUH GDX R P VXU
DOWH HIHFWH VH PDQLIHVW
S WUXQGHUHD P UFLL

D HILFLHQ HL VWUDWHJLLORU PDQDJHULDOH DSOLFDWH

SULQ HIHFWH PDL GLILFLO GH FXDQWLILFDW FXP DU IL FUHWHUHD SUHVWLJLXOXL ILUPHL

SURGXVHORU  ILUPHL

DVSHFWH VH UHJ VHVF vQ vPEXQ W

vQ FRQWLLQ D SXEOLFXOXL FRQVXPDWRU HWF Q ILQDO L DFHVWH

LUHD SR]L LHL VRFLHW

LL SH SLD

L vQ FHOH GLQ XUP  vQ ULGLFDUHD

valorii indicatorilor de standing financiar.

 +0&+%#614++ &' 56#0&+0) (+0#0%+#4 #. (+4/'+

5H]XOWDWHOH DFWLYLW

LL VH UHJ VHVF QX QXPDL VXE IRUPD LQGLFDWRULORU GH UH]XOWDWH H[SULPD L

IL]LF RUL YDORULF VDX vQ HIHFWH LQGLUHFWH FXP DU IL FUHWHUHD SUHVWLJLXOXL ILUPHL L P ULPHD FRWHL GH
SLD

 FL L vQ LQGLFDWRUL GH VWDQGLQJ ILQDQFLDU $FHWL LQGLFDWRUL VLQWHWL]DW  vQ FHO PDL vQDOW JUDG

UH]XOWDWHOH VWUDWHJLLORU PDQDJHULDOH DOH ILUPHL F FL vQ ELODQ

PDWHULDOL]HD]  vQ ILQDO VXE IRUP

VH UHJ VHVF WRWDOLWDWHD HIHFWHORU FH VH

E QHDVF 

Indicatorii de standing financiar sH

SRW

JUXSD

vQ

LQGLFDWRUL

GH

SRWHQ LDO

SH

ED]D

LQGLFDWRUL

GH

OLFKLGLWDWH VROYDELOLWDWH DFWLYLWDWH L SURILWDELOLWDWH

 ,QGLFDWRUL GH SRWHQ LDO ILQDQFLDU

&DUDFWHUL]DUHD

SRWHQ LDOXOXL

ILQDQFLDU

DO

ILUPHL

VH

HIHFWXHD]

GDWHORU

GLQ

ELODQ

contabil.

Nevoia de fond de rulment (NFR)

QHDFRUGDWH SH VHDPD REOLJD LLORU VRFLHW

ILUP

FDUDFWHUL]HD]

LL FDUH SkQ

FD VXUVH DWUDVH &DOFXOXO LQGLFDWRUXOXL VH HIHFWXHD]

NF R = (ST + CR) OT S
unde: ST - stocuri
CR - FUHDQ H
OTS - REOLJD LL SH WHUPHQ VFXUW

YDORDUHD VWRFXULORU

D FUHDQ HORU

vQ PRPHQWXO DFKLW ULL ORU VH FRQVWLWXLH SHQWUX

DVWIHO

(4.26)

 7UH]RUHULD QHW

71 VH VWDELOHWH FD GLIHUHQ

vQWUH IRQGXO GH UXOPHQW )5 L QHYRLD GH

fond de rulment (NFR)

T N = F R NF R

(4.27)

*UDGXO GH ILQDQ DUH D QHYRLL GH IR

GF =

FR
NF R

nd de rulment pe seama fondului de rulment (GF)

100

,QGLFDWRUXO DUDW

(4.28)
FkW GLQ QHFHVDUXO IRQGXOXL GH UXOPHQW HVWH DFRSHULW GH IRQGXO GH UXOPHQW

*UDGXO GH ILQDQ DUH D VWRFXULORU 6 SH VHDPD IRQGXOXL GH UXOPHQW *6

FR
ST

GS =
Acest

100

(4.29)

LQGLFDWRU DUDW

SURSRU LD vQ FDUH IRQGXO GH UXOPHQW ILQDQ HD]

FD QRUPDO FD FLUFD  GLQ WRWDOXO VWRFXULORU V

VWRFXULOH DSUHFLLQGX

-se

ILH DFRSHULW SULQ IRQGXO GH UXOPHQW

*UDGXO GH ILQDQ DUH D VWRFXULORU DFKLWDWH L QHDFKLWDWH SOXV FUHDQ HOH *$

F ondul derulment total

(Stocuri achitate)+crean\
ele

GA =
$FHDVW

UDW

UHIOHFW

100

(4.30)

SURFHQWXO UDSRUWXOXL GLQWUH IRQGXO GH UXOPHQW L P ULPHD VWRFXULORU L D

FUHDQ HORU H[SULPDWH SULQ WUH]RUHULD QHW 

4.6.2. Indicatori ai echilibrului financiar

6ROYDELOLWDWHD VRFLHW

LL UHIOHFW

FDSDFLWDWHD GH SODW

D VRFLHW

LL FD HOHPHQW DO OLFKLGLW

LL

UHIOHFWkQG FLUFXLWXO WUDQVIRUP ULL P UIXULORU vQ EDQL 'LQWUH LQGLFDWRULL SULQFLSDOL PHQ LRQ P

/LFKLGLWDWHD

GLVSRQLELOLW

SDWULPRQLDO

/3

VWDELOLW

FD

UDSRUW

vQWUH

HOHPHQWHOH

GH

DFWLY

L E QHWL PDWHULDOH vQ VWRF SURGXVH ILQLWH P UIXUL WLWOXUL GH SODVDPHQW FUHDQ H DOWH

DFWLYH L HOHPHQWH GH SDVLY FUHGLWH SH WHUPHQ VFXUW UDWH GH UDPEXUVDW vQ DQXO FXUHQW OD FUHGLWHOH SH
WHUPHQ PHGLX L OXQJ FUHGLWRUL REOLJD LL 'H GRULW
LQGLFD XQ JUDG FRUHVSXQ] WRU GH VLJXUDQ

DU IL FD UDSRUWXO V

ILH VXS

raunitar, ceea ce ar

SHQWUX DFRUGDUHD GH QRL FUHGLWH

Q FRQGL LLOH vQ FDUH YDORDUHD LQGLFDWRUXOXL HVWH VXEXQLWDU  VRFLHWDWHD HVWH vQWU R VLWXD LH

ULVFDQW  GHRDUHFH VRFLHWDWHD D LPRELOL]DW SDU LDO vPSUXPXWXULOH WUHFXWH L QX D RE LQXW HIHFWHOH

scontate.
3ULQFLSDOLL LQGLFL DL OLFKLGLW

5DWD OLFKLGLW

LL

LL JHQHUDOH 5/*

Activecirculante
Datorii pete e
rm nscurt

RLG =

100

(4.31)

5HFRPDQGDUHD HVWH FD YDORDUHD LQGLFDWRUXOXL V

5DWD OLFKLGLW

RLR =

ILH FXSULQV

-250%.

LL UHGXVH 5/5

ActivecirculanteStocuri
Datorii petermen scurt

9DORDUHD DFHVWXL LQGLFDWRU WUHEXLH V

&DSDFLWDWHD GH SODW

D VRFLHW

100
WLQG

(4.32)
F WUH 

LL VDX VROYDELOLWDWHD LPHGLDW

E QHWL GLVSRQLELOH OD XQ PRPHQW GDW VDX SH R SHULRDG

obliga LLOH GH SODW

vQWUH 

 H[LJLELOH vQ DFHODL LQWHUYDO GH WLPS

VFXUW

H[SULP

GH WLPS 

VLWXD LD PLMORDFHORU

-20 zile), n raport cu

6ROYDELOLWDWHD VH H[SULP

vQ P ULPL DEVROXWH FD GLIHUHQ H vQWUH GLVSRQLELOLW

LOH E QHWL '%

L REOLJD LLOH SH WHUPHQ VFXUW 2%

SV = DB OB
ILLQG HYLGHQW

(4.33)

UHOD LD

5DWD OLFKLGLW

5DWD VROYDELOLW

RSP =

100

LQGLFDWRUXO

(4.34)

LL SDWULPRQLDOH 563

Capitaluri proprii
Capitaluri proprii +Creditebancare

6H DSUHFLD]

 VH GHWHUPLQ

LL LPHGLDWH

Disponibilita\
ii
Datorii petermenscurt

RL I =

DB > OB  Q H[SUHVLH UHODWLY

FD VWDUH QRUPDO

FkQG

100

(4.35)

RLP > 50%.

Rata autonomiei financiare (RAF):

RAF =

Capital propriu
Capital strain

100

(4.36)

Cu ct valoarea acestui indicator

LQGHSHQGHQ

ILQDQFLDU

7UH]RUHULD VRFLHW

TR =

HVWH

ULGLFDW 

FX

D DFHVWHL UDWH VH UHFRPDQG

D IL 

PDL

ULGLFDW

JUDGXO

QHFHVDUXO SHQWUX SO

V Q WDWH

R YDORDUH GH 

ULL FUHDQ HORU L UDPEXUV

D XQHL ILUPH HVWH UHIOHFWDW

FUHDQ HOH L FD LQGLFDWRU GH VWDQGLQJ PDQDJHULDO L V

-5% din activele

ULL REOLJD LLORU

L GH PRGXO vQ FDUH UHXHWH V

-L UHFXSHUH]H

-L DFKLWH REOLJD LLOH

'LQWUH LQGLFDWRULL UHOHYDQ L HQXPHU P

3HULRDGD GH UHFXSHUDUH D FUHDQ HORU 35&

unde t - LQWHUYDOXO GH DQDOL]

L XQ LQGLFDWRU FD UDSRUW vQWUH

LOH QRUPDOH LPHGLDWH DOH ILUPHL

4.6.3. Indicatori ai recXSHU

PRC =

Crean\
e
Cifra de afaceri

(4.38)

  

9LWH]D GH URWD LH D VWRFXULORU 956

VRS =

Stocul mediu
Cifra de afaceri

(4.39)

3HULRDGD GH UDPEXUVDUH D REOLJD LLORU SH WHUPHQ VFXUW 352

PRO =

GH

- 0,3.

LL ILUPHL VH FDOFXOHD]

LOH E QHWL L DFWLYHOH FLUFXODQWH WRWDOH 3UDFWLFD DUDW

6WDUHD GH

HVWH

(4.37)

Q LQWHUSUHWDUHD LQGLFDWRULORU VROYDELOLW

FLUFXODQWH DVLJXU

DWkW

LL 75

Disponibilita\ banesti
i
E xigibilita\ pe termen scurt
i

9DORDUHD QRPLQDO
GLVSRQLELOLW

PDL

D vQWUHSULQGHULL

Obliga\ pe termen scurt

ii
Cifra de afaceri

(4.40)

Indicatorul este relevant, ndeosebi, prin compararea n comparare n diferite perioade.

064'$4+

([SOLFD L
DFWLYLW

LPSRUWDQ D

OLPLWHOH

&' %10641.

LQGLFDWRULORU

IL]LFL

IRORVL L

SHQWUX

P VXUDUHD

Pentru fiecare domeniu de activitate aU

WD L LQGLFDWRUXO IL]LF SH FDUH O FRQVLGHUD L D IL FHO PDL

DGHFYDW SHQWUX P VXUDUHD UH]XOWDWHORU DFWLYLW

LL $UJXPHQWD L U VSXQVXO SHQWUX ILHFDUH FD]

&DUH VXQW DYDQWDMHOH XWLOL] ULL LQGLFDWRUXOXL YDORDUHD SURGXF LHL IL]LFH
Pentru fiecare domeniu de aFWLYLWDWH DU WD L LQGLFDWRUXO YDORULF SH FDUH-O
DGHFYDW SHQWUX P VXUDUHD UH]XOWDWHORU DFWLYLW

UH]XOWDWHORU

LL HFRQRPLFH

FRQVLGHUD L FHO PDL

LL $UJXPHQWD L U VSXQVXO SHQWUX ILHFDUH FD]

$QDOL]D L FRQ LQXWXO LQIRUPDWLY DO LQGLFDWRULORU GH VWDQGLQJ ILQDQFLDU DO ILUPHL