ZI CIG 3 II Control de Gestiune

8/16/2019 ZI CIG 3 II Control de Gestiune

1/46

Universitatea OVIDIUS Constanţa

Facultatea deȘtiinţe Economice

CONTROL

DE GESTIUNE

Caiet de Studiu IndividualProgramul de studii Contabilitate si informatică

de gestiune

Anul de studii III

Semestrul II

Coordonator disciplină:

Lector univ.dr.Șerban-Comănescu Anca-Verona


2/46

2015


3/46

Cuprins

Control de gestiune

CUPRINS

Unitatede

învăţare

1

2

3

4

Titlul

INTRODUCERE………………………………………………………

FUNDAMENTE ALE CONTROLULUI DE GESTIUNE(NOŢIUNEA DE CONTROL AL UNEI ORGANIZAŢII,DEFINIREA I SFERA CONTROLULUI DE GESTIUNE!"ORGANIZAREA #NTRE$RINDERII I CONTROLULUI DEGESTIUNE O%i&'i)&*& Uni+ii -& .n)+/r& Nr" 1…………………………………"

1"1" Fun-/0&n& /*& 'nr*u*ui -& &siun&…………………………""1"2" Or/ni/r&/ .nr&prin-&rii i 'nr*u*ui -& &siun&……………""Lu'r/r& -& )&ri5i'/r& Uni/& -& .n)+/r& Nr" 1………………………""R+spunsuri i '0&n/rii */ &s&*& -& /u&)/*u/r&……………………6i%*ir/5i& Uni/& -& .n)+/r& Nr" 1…………………………………"

$RINCI$IILE I ROLUL CONTROLULUI DE GESTIUNE"CONTROLUL DE GESTIUNE $RIN SISTEMUL DE 6UGETEO%i&'i)&*& Uni+ii -& .n)+/r& Nr" 2…………………………………2"1" $rin'ipii*& i r*u* 'nr*u*ui -& &siun& ………………………"2"2" Cnr*u* -& &siun& prin sis&0u* -& %u&& ……………………Lu'r/r& -& )&ri5i'/r& Uni/& -& .n)+/r& Nr" 2………………………"R+spunsuri i '0&n/rii */ &s&*& -& /u&)/*u/r&…………………""6i%*ir/5i& Uni/& -& .n)+/r& Nr" 2…………………………………

METODA COSTURILOR $E ACTI7ITATI (ACTI7IT8 6ASEDCOSTING!" E9EM$LU $RACTIC $RI7IND CALCULULCOSTULUI $OTRI7IT METODEI A6CO%i&'i)&*& Uni+ii -& .n)+/r& Nr" 3…………………………………"Lu'r/r& -& )&ri5i'/r& Uni/& -& .n)+/r& Nr" 3………………………""R+spunsuri i '0&n/rii */ &s&*& -& /u&)/*u/r&……………………

6i%*ir/5i& Uni/& -& .n)+/r& Nr" 3…………………………………"METODA COSTURILOR STANDARD" METODA DIRECT:COSTING" METODA COSTURILOR TINTA( TARGET COSTING!"STUDIU DE CAZ $RI7IND METODA TARGET COSTINGO%i&'i)&*& Uni+ii -& .n)+/r& Nr" 4…………………………………"4"1" M&-/ 'suri*r s/n-/r-" M&-/ Dir&':Csin ……………"""4"2" M&-/ 'suri*r in+ (T/r& Csin!…………………………""ț4"3" Su-iu -& '/ pri)in- 0&-/ T/r& Csin……………………""Lu'r/r& -& )&ri5i'/r& Uni/& -& .n)+/r& Nr" 4………………………""R+spunsuri i '0&n/rii */ &s&*& -& /u&)/*u/r&……………………

6i%*ir/5i& Uni/& -& .n)+/r& Nr"4…………………………………"

;<

;=

;=12141>1>

1<1<1?2;2;21

232@2@

2@

2?2?3;3133

3434

Cnr* -& &siun&5


4/46

Cuprins

>

@

$RETURILE DE CESIUNE INTERNAO%i&'i)&*& Uni+ii -& .n)+/r& Nr" >…………………………………">"1 C& &s& un pr& -& '&siun& in&rn+ …………………………………"">"2 M&-& -& -&&r0in/r& / pr&u*ui -& '&siun& in&rn+………………Lu'r/r& -& )&ri5i'/r& Uni/& -& .n)+/r& Nr" >………………………""

R+spunsuri i '0&n/rii */ &s&*& -& /u&)/*u/r&……………………6i%*ir/5i& Uni/& -& .n)+/r& Nr" >…………………………………"

TA6LOUL DE 6ORD" RE$ORTINGUL" 6ALANTA SCORECARDO%i&'i)&*& Uni+ii -& .n)+/r& Nr" @…………………………………"@"1 T/%*u* -& %r-……………………………………………………""@"2 R&prinu*…………………………………………………………@"3 6/*/n/s'r&'/r-…………………………………………………"""Lu'r/r& -& )&ri5i'/r& Uni/& -& .n)+/r& Nr" @………………………""R+spunsuri i '0&n/rii &s&*& -& /u&)/*u/r&………………………

6i%*ir/5i& Uni/& -& .n)+/r& Nr" @…………………………………"

6I6LIOGRAFIE………………………………………………………"

3@3@3<

3=3=3=

414143444>4>

4@

4<

Cnr* -& &siun&6


5/46

Inr-u'&r&

Control de gestiune

INTRODUCERE

Si0/& su-&n,

$&nru .n'&pu, . i ur& %un )&ni i . i -r&s' su''&s i spr .nț ș ț șsu-iu* 'ursu*ui Control de Gestiune. A'&s/ s& /-r&s&/+ su-&n i*r ț-in /nu* III, sp&'i/*i/r&/ Cn/%i*i/& i In5r0/i'+ -& G&siun&,șF/'u*/&/ -& iin & E'n0i'&"Ș ț Lu'r/r&/ -& 5/+ 'uprin-& %i&'u* -& '&r'&/r& /* 'nr*u*ui -&&siun&" Cnr*u* &s& uni)&rs/* */ ni)&*u* un&i 5ir0& -&/r&'& s&/p*i'+ */ /& -&'iii*& i */ /& /'iuni*& '/r& s& -&ru*&/+, -& un-&r&u*+ n&'&si/&/ un&i sru'ur+ri / 'nr*u*ui r/ni/in/*"

Cnr*u* -& &siun& '/u+ s+ 'n'&/p+ i s+ &*/%r&&insru0&n&*& -& in5r0/r& -&sin/& s+ p&r0i+ r&spns/%i*i*r -& //'in/, r&/*in- '&r&n/ &'n0i'+ *%/*+ .nr& %i&'i)&,0iB*/'& i r&/*i+ri" E* r&%ui& 'nsi-&r/ un sis&0 -& in5r0/r& ui*.n pi*/Bu* .nr&prin-&rii, -&/r&'& &* 'nr*&/+ &5i'i&n/ i&5i'/'i/&/ /'iuni*r i 0iB*/'&*r p&nru /in&r&/ %i&'i)&*r

C/i&u* -& su-iu in-i)i-u/* /* /'&s&i -is'ip*in& &s& r/ni/ .n@ uni+i -& .n)+/r&" $&nru / 5i /si0i*/+, 5i&'/r& uni/& -& .n)+ /r&ț&s& sru'ur/+ /s5&* .n' &5ru* in-i)i-u/* s+ /'p&r& &'i)/*&nu*/ -u+ r&i r& -& su-iu" Fi&'/r& uni/& 'n in& %i&'i)&*&ț

uni+ii, pr&&n/r&/ su%'/pi*&*r, &s&*& -& /u&)/*u/r&, *u'r/r&-& )&ri5i'/r&, r+spunsuri*& i '0&n/rii*& */ &s&*& -& /u&)/*u/r& iș %i%*ir/5i/ uni+ii -& .n)+/r&" Lu'r/r&/ -& )&ri5i'/r& r&pr&in+ &)/*u/r& 5in/*+ */ s5riu*5i&'+r&i &/p& -& .n)+/r&, *u'r/r& p& '/r& )&i r/ns0i& prin &:0/i*,*/ /-r&s/ /n'/")&rn//"'0, p&nru 'r&'/r& i &)&nu/*&*&'0&n/rii" Nu ui/ i '+ p& pri0/ p/in+ / *u'r+rii r&%ui& s+ s& r&+s&/s'+țur0+/r&*& in5r0/ii nu0&*& /'&s&i -is'ip*in&, nu0+ru* *u'r+rii -&)&ri5i'/r& ( Lucrarea de verificare nr. …!, nu0&*&H pr&nu0&*& i/-r&s/ -u0n&/)/sr+ -& &:0/i*"

7+ r&'0/n- s+ 5r0u*/ i '*/r r+spunsuri*& */ .nr&%+ri"ț $&nru'0&n/rii*& pr5&sru*ui, *+s/i -is/n+ -& 'ir'/ > '0 .nr&r+spunsuri" $&nru s&'uri/&/ *u'r+rii, )+ r&'0/n- s+ )+ s'ri&inu0&*& p& 5i&'/r& p/in+"

Spr */ .n)+/ i su''&sL&'r uni)"-r" &r%/n:C0+n&s'u An'/:7&rn/Ș

mailto:[email protected]:[email protected]


6/46

Fun-/0&n& /*& 'nr*u*ui -& &siun& (niun&/ -& 'nr* /* un&i r/ni/ii, -&5inir&/ is5&r/ 'nr*u*ui -& &siun&!" Or/ni/r&/ .nr&prin-&rii i 'nr*u*ui -& &siun&

Unitate de învăţare Nr. 1

FUND!ENTE "E CONTRO"U"UI DE #ESTIUNE

$NO%IUNE DE CONTRO" " UNEI OR#NI&%II'

DEFINIRE (I SFER CONTRO"U"UI DE #ESTIUNE).

OR#NI&RE *NTREPRINDERII (I CONTRO"U"UI DE#ESTIUNE

Cu+rins Pagina

O%i&'i)&*& Uni+ii -& .n)+/r& Nr" 1 """"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" ;=1"1" Fun-/0&n& /*& 'nr*u*ui -& &siun&""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" ;=1"2" Or/ni/r&/ .nr&prin-&rii i 'nr*u*ui -& &siun&""""""""""""""""""""""""""""""""""""""""""""""" 12Lu'r/r& -& )&ri5i'/r& Uni/& -& .n)+/r& Nr" 1""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" 14

R+spunsuri i '0&n/rii */ &s&*& -& /u&)/*u/r&"""""""""""""""""""""""""""""""""""""""""""""""""""""""" 1>6i%*ir/5i& Uni/& -& .n)+/r& Nr" 1""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" 1>

Cnr* -& &siun&8


7/46


O,IECTI-E"E Unităţii de învăţare Nr. 1

$rin'ip/*&*& %i&'i)& /*& Uni+ii -& .n)+/r& Nr" 1 sun

• Cun/ &r&/ niunii -& 'nr* r/ni/in/* i &*&0&n&*& s/*&șsp&'i5i'&

• EJp*i'/r&/ r*u*ui 'nr*u*ui -& &siun& .n /'i)i/&/r/ni/ii*r

1.1. Fundaente ale /ontrolului de gestiune

Cnr*u* un&ir/ni/ii

C&*& r&i 5r0&-& 'nr*

r/ni/in/*

1.1. 1. Noţiunea de control al unei organizaţii

Cnr*u* -& &siun&, 'n/%i*i/&/, 0/n/&0&nu*, 0/rK&inu*5r0&/+ /'&/ p/r& / iin&*r s'i/*& nu0i& ştiinţe de gestiune.

Cnr*u* r/ni/in/* &s& -&5ini '/ un pr'&s '/r& .n/in& -& /'iun& orientează, .n 'ursu* -&s5+ur+rii /'iunii ajustează i, -/+/'iun&/ r&/*i/+, evaluează r&u*/&*& s/*& p&nru / r/& 'n'*uii i-ispun& p&nru /'&/s/ -& un /ns/0%*u -& 0&'/nis0& 0&ni s+ /siur&'/*i/&/ -&'iii*r i /'iuni*r s/*& (6iss&*i&r 1===!"

Cnr*u* &s& uni)&rs/* */ ni)&*u* un&i 5ir0& -&/r&'& s& /p*i'+ */ /&-&'iii*& i */ /& /'iuni*& '/r& s& -&ru*&/+, -& un-& r&u*+n&'&si/&/ un&i sru'ur+ri / 'nr*u*ui r/ni/in/*"

Dup+ '0pu* -& /'iun& /* 'nr*u*ui, r&sp&'i) .n 5un'i& -& ni)&*uri*&-& -&'ii& i -& /'iun& '/r& in&r)in .nr: .nr&prin-&r&, -isin&0

Controlul strategic s& 'up+ -& pr'&s&*& i 0iB*/'&*& '& p&r0i0/n/&ri*r s+:i 5iJ&& i /Bus&& piuni*& sr/&i'& (.n s5&r/'nr*u*ui sr/&i' inr+ s/%i*ir&/ prin'ipii*r -& &*/%r/r& / p*/nuri*r sr/&i'&, )&ri5i'/r&/ 'n'r-/n&i .nr& p*/ni5i'/r&/ sr/&i'+ i'&*&*/*& -i0&nsiuni /*& 5un'in+rii .nr&prin-&rii, )&ri5i'/r&/ /-/p+riisr/&i&i 5ir0&i */ ip&&*& r&inu& pri)in- &)*ui/ 0&-iu*ui &J&rn&'"! " Es& ri&n/ '+r& 0&-iu* &J&rn r/ni/i&i i p&r&/+ 'u-&'iii sr/&i'& 'u &5&'& p& &r0&n *un (.nr& 00&nu* -&'ii&i i

/p/rii/ 'ns&'in&*r &i &Jisn- un -&'/*/B -& pn+ */ 4:> /ni!%in&r&/ unui nu s&0&n -& pi/+, /'iii/ un&i 5ir0& 'n'ur&n&,-i)&rsi5i'/r&/ /'i)i+ii &'"

Controlul de gestiune p&r0i& -ir&'i&i .nr&prin-&rii s+ s& /siur&-/'+ -&'iii*& -& pi*/B (/*& '+rr 'ns&'in& /p/r */ '&* 0u* un /n!,*u/& .n -i5&ri& &ni+i /*& 5ir0&i sun '&r&n& .nr& &*& i '+, p& &r0&ns'ur, /'&s&/ 'n'ur+ */ .n-&p*inir&/ %i&'i)&*r sr/&i'&" $&nru/'&/s/, 'nr*u* -& &siun& s& %/&/+ p& &ni'i -& p*/ni5i'/r& p&&r0&n s'ur (/nu/*&!, p& un sis&0 -& '*&'/r& i pr&*u'r/r& /in5r0/ii*r i p& pr'&-ur+ -& 0+sur/r& / p&r5r0/n&*r" Es&

*i/nu* .nr& sr/&i& i &J&'ui&, 5iin- /r/nu* r&'&rii -& */ &r0&nu**un */ '&* s'ur i in)&rs"

Cnr* -& &siun&9


8/46


D&5inir&/'nr*u*ui -&

&siun&

Controlul operaţional 'ns+ .n /siur/r&/ 5/pu*ui '+ p&r/ii*&&*&0&n/r& s& -&ru*&/+ 'n5r0 r&u*i*r pr&s/%i*i& i )i&/+/'i)i+i*& -& pr-u'i& (-& &J&0p*u -/'+ &s& r&sp&'/+ r&&/ -&5/%ri'/i& / unui pr-us /*i0&n/r!, p*ii'/ '0&r'i/*+ (&Jis&n/ unui

%/r&0 pri)in- r&-u'&ri*& -& pr& /'r-/& '*i&n&*&i, .n 5un'i& -&)/*/r&/ )n+rii!, /'i)i+i*& /-0inisr/i)& &'" Es& ri&n/ '+r&in&riru* r/ni/i&i i p&r&/+ 'u -&'iii 'ur&n&" Cnr*u*p&r/in/* )i&/+ -&'iii*& p&r/in/*& /*& '+rr 'ns&'in& /p/r */ unin&r)/* 5/r& s'ur, -& */ 1:@ *uni"

L/ ni)&*u* un&i .nr&prin-&ri, &J'&pn- 5r0&*& -& 'nr* 5r0/*i/&('nr*u* sr/&i', -& &siun& i p&r/in/*!, p&nru '/r& &Jis+ p*/nuri

p& &r0&n *un, %u&& /nu/*&, pr'&-uri s'ris& pri)in- &J&'ui/p&r/ii*r &*&0&n/r&, un -&p/r/0&n -& 'nr* in&rn &'", &Jis+ i s&ri& -& 5/'ri '/r& in5*u&n&/+ -&'iii*& i /'iuni*& (&J &-u'/i/,

'u*ur/, &Jp&ri&n/ pr5&sin/*+, r+s+uri*& -& p&rsn/*i/& &'"!, 5/'ri'/r& -&&r0in+ &Jis&n/ unui 'nr* in)ii%i*" Cnr*u* in)ii%i*5/'& '/ in-i)iii s+ /i%+ '0pr/0&n& -i5&ri& 5/+ -& /'&&/i siu/i&-& &siun&, s+ /''&p& s/u s+ r&spin+ un /nu0i 0- -& 'n-u'&r&, s+/-&r& */ /nu0i& %i&'i)& /*& /-0inisr/i&i 5ir0&i s/u s+ *& 'nsi-&r&in/''&p/%i*&"

1.1.2. Definirea controlului de gestiune

#n *i&r/ur/ -& sp&'i/*i/&, controlul de gestiune $0/n/&0&n 'nr*,&n 'nr*& -& &sin, 5r"! &s& -&5ini '/ procesul prin care managerii

se asigură că resursele sunt obţinute şi utilizate cu eficienţă, eficacitate

şi pertinenţă pentru realizarea obiectivelor organizaţiei.Obiectivele organizaţiei sun */ns/r&/ unui nu pr-us, /'iii/ unui'n'ur&n, /''&su* p& pi/+ nu+, r&/*i/r&/ un&i 5uiuni &'" A'&s&%i&'i)&, 5iJ/& 'u '/i/ 5r0u*+rii sr/&i&i, r&pr&in+ &*&0&n& -/&

p&nru 'nr*u* -& &siun&" Tui, /'iii/ -& ni &Jp&ri&n& '/ur0/r& / /'iuni*r 'r&'i)& ' i &)*ui/ p&r0/n&n+ / 'n&Ju*ui .i

p 'n-u'& p& 0/n/&ri */ r&5r0u*/r&/ /'&sr %i&'i)&"

T&r0&nu* -& eficienţă (&55i'i&n', &n" *P&55i'i&n'&, 5r"! s&0ni5i'+ 0-u*-& ui*i/r& /* r&surs&*r, /-i'+ r&u*/u* %inu p& uni/& -& r&surs&/n/B/& (&5&'H&5r!"

esursele .nr&prin-&rii s& r&5&r+ */ i 5/'rii /nr&n/i .n 'ir'uiu*&'n0i' /* .nr&prin-&rii (/'i)& 5iJ&, s'uri, r&surs& 5in/n'i/r&,in5r0/ii, r&surs&*& u0/n&!"

!ficacitatea $&55&'i)&n&ss, &n" *P&55i'/'iQ, 5r"! r&pr&in+ '/p/'i/&/r/ni/i&i -& /:i /in& %i&'i)&*& 5iJ/&" Un '&nru -&r&spns/%i*i/& -&)in& &5i'i&n /un'i 'n- .i r&/*i&/+ %i&'i)&*& 'u'nsu0u* '&* 0/i r&-us psi%i*"

Cr&*/r&/ %i&'i)&*r .nr&prin-&rii 'u 0iB*/'&*& ri-i'+ pr%*&0/ pertinenţei, /-i'+ %i&'i)&*& ('/ )*u0 i '/*i/&! r&%ui& s+ 5i& 5iJ/& .nr/pr 'u 0iB*/'&*& &Jis&n& s/u 0%i*i/%i*& .nr:un &r0&n s'ur"

Cnr*u* -& &siun& '/u+ s+ 'n'&/p+ i s+ &*/%r&& insru0&n&*&

Cnr* -& &siun&10


9/46


L&+ur/ .nr&in5r0/i&,-&'ii& i

'nr*u* -&&siun&

-& in5r0/r& -&sin/& s+ p&r0i+ r&spns/%i*i*r -& / /'in/, r&/*in-'&r&n/ &'n0i'+ *%/*+ .nr& %i&'i)&, 0iB*/'& i r&/*i+ri" E*r&%ui& 'nsi-&r/ un sis&0 -& in5r0/r& ui* .n pi*/Bu* .nr&prin-&rii,-&/r&'& &* 'nr*&/+ &5i'i&n/ i &5i'/'i/&/ /'iuni*r i 0iB*/'&*r

p&nru /in&r&/ %i&'i)&*r (Gr&ni&r, 'i/ -& 6iss&*i&r, 1===!"#n )&-&r&/ &*/%r+rii unui sis&0 -& 'nr* -& &siun&, 0/n/&rii5*s&s' -i)&rs& instrumente de informare, '/r& p ri&n/ /'iun&/ i*u/r&/ -&'iii*r in5r0/ii*& pri)in- p*/nuri*& p& &r0&n 0&-iu i *un s/isi'i &Jr/'n/%i*&, '/r& pri)&s' -& r&u*+ p&r/ii*& 'ur&n& 'n/%i*i/&/ 5in/n'i/r+ i /n/*i&*& 5in/n'i/r& 'n/%i*i/&/ -& &siun& /%*uri -& %r- sis&0u* -& %u&& /* .nr&prin-&rii"

S'pu* '*/si' /* 'nr*u*ui -& &siun& &s& s+ '*&'&&, s+ /n/*i&&,s+ -i5u&& in5r0/ii, .n s'pu* *u+rii -&'ii&i" #n &n&r/*, -&'ii/r&pr&in+ r/ns5r0/r&/ in5r0/ii*r pri0i& -& un -&'i-&n .n /'iuni,.n '/-ru* un&i r/ni/ii s/u /* un&i p+ri / r/ni/i&i" C/*i/&/-&'ii&i i %in&r&/ p&r5r0/n&i -&pin- .ns+ -& '/*i/&/ in5r0/i&i5urni/+ -& 'nr*u* -& &siun&" As5&*, p&nru / 5i ui*+ .n /'u*-&'iin/*, informaţia furnizată de controlul de gestiune r&%ui& s+.n-&p*in&/s'+ ur0+/r&*& '/r/'&risi'i s+ 5i& fiabilă $ s+ -&/ r&pr&&n/r& ' 0/i %un+ / r&/*i+ii! s+ 5i& actuală (5urni/+ .n i0p ui*!

s+ 5i& completă $s+ in-i'& /& &*&0&n&*& '/r& s+ p&r0i+ *u/r&/-&'ii&i!

s+ 5i& pertinentă ( s+ 5i& /-/p/+ pr%*&0&i )i/&! s+ 5i& accesibilă p&nru -&'i-&ni"

$r-u'&r&/ -& in5r0/ii -& '+r& 'nr*u* -& &siun& -&sin/&-&'iii*r 0/n/&ri/*& r&%ui& s+ 5i& 'n-iin/+ -& r/pru* -inr&costul informaţiei şi valoarea /'&s&i in5r0/ii p&nru &sin/ri()/*/r&/ r&%ui& s+ 5i& sup&ri/r+ 'su*ui!" As5&*, 'nr*u* -&&siun& p/& 5i pri)i '/ un insru0&n '/r& p&r0i& 0/n/&ru*ui s+/-p& un '0pr/0&n %// p& r/in/*i/& pr'&-ur/*+, /-i'+ un

insru0&n '/r& p&r0i& &sin/ru*ui s/:i 'nsrui/s'+ un /ns/0%*u -&piuni i s+ /*&/+ s*ui& s/is5+'+/r&, .n 5un'i& -& un /nu0i'n&J"

Test de autoevaluare 1.1 S'ri&i r+spunsu* .n sp/iu* *i%&r -in '&n/r"1"Cu0 s& -&5in&& 'nr*u* -& &siun& /* un&i r/ni/ii2" $r&'i/ i '/r& sun '&*& r&i 5r0& -& 'nr* r/ni/in/*"ț3"C/r& sun insru0&n&*& -& in5r0/r& ui*i/& p&nru &J&r'i/r&/'nr*u*ui -& &siun& .nr: r/ni/i& &'n0i'+4"$r&&n/i '/r/'&risi'i*& p& '/r& r&%ui& s+ *& .n-&p*in&/s'+ in5r0/i/5urni/+ -& 'nr*u* -& &siun& p&nru / 5i ui*+ .n /'u* -&'iin/*"R+spunsu* */ &s s& +s&& */ p/in/ 1>

1.0. Organiarea între+rinderii 2i /ontrolului de gestiune

Cnr* -& &siun&11


10/46


Fun'ii*&.nr&prin-&rii

Or/ni/r&/

sru'ur/*+ is'&0/ -&

R%%ins -&5in&& organizarea '/ p& un /ns/0%*u -& 0iB*/'& '/r&'nsiui& uni/& -& 'r-n/r& 'u 5rni&r& i-&ni5i'/%i*& i '/r&5un'in&/+ .n s'pu* /in&rii -& %i&'i)&"

"#rin organizare se caută o combinaţie optimă a elementelor care

compun firma. $rin ur0/r&, ri'& /'i)i/& &'n0i'+ &s& supus+r/ni+rii, /-i'+ -i)i+rii 0un'ii i 'r-n+rii s/*&, .n s'pu* 0+sur+riii 'nr*u*ui r&u*/&*r"

Ori'& .nr&prin-&r&, p&nru / 5un'in/ i / pr-u'& r&u*/&*& s'n/&/r& */ %/+ r/ni/r& '/r& -in pun' -& )&-&r& /* p/r/0&ri*r '/r& .is/u */ %/+ p/& 5i pr'&su/*+, /)n- -r&p p/r/0&rii 5un'ii*& .nr&prin-&rii sru'ur/*+, /)n- -r&p p/r/0&rii )&rii*& r/ni/ri'& .n '/r&

s& r&/*i&/+ 5un'ii*&

Fun'ii*& .nr&prin-&rii sun ur0+/r&*& cercetare $ dezvoltare r&un&& /'i)i+i*& prin '/r& s& &si0&/+

'n'&p&, i0p*&0&n&/+ i r/ni&/+ inr-u'&r&/ -& 'n'&p& ni,&ni'i, &n*ii, 0-&rni+ri, r&&n*i+ri &'

comercială 'uprin-& /ns/0%*u* pr'&s&*r -& 'un/&r& / '&r&rii i5&r&i, pr'ur/r&/ n&0iB*'i+ / 0/&rii*r pri0&, 0/&ri/*&*r,&'ip/0&n&*r n&'&s/r& /'i)i+ii pr&'u0 i )n/r&/ r&u*/&*r /5/'&rii

producţie r&pr&in+ 5un'i/ prin '/r& .nr&prin-&r& s&in-i)i-u/*i&/+ i s& p*/s&/+ .n -0&niu* -& /'i)i/& .n s5&r/'+rui/ / 5s n-i+" Es& r&pr&&n/+ prin /'i)i+i -& prr/0/r&,*/ns/r&, 5/%ri'/i&, 'nr* -& '/*i/&, .nr&in&r& i r&p/r/r& ui*/B&,/'i)i+i /uJi*i/r&, pr&s+ri s&r)i'ii &'

financiar $ contabilă r&pr&in+ 5un'i/ '/r& /siur+ r&surs&*&5in/n'i/r& n&'&s/r& /in&rii %i&'i)&*r 5ir0&*r pr&'u0 i /&*u'r+ri*& -& &)i-&n+ n&'&s/r& '/r/'&ri+rii pii&i i p&r5r0/n&i5in/n'i/r& / .nr&prin-&rii

resurse umane /siur+ r&surs&*& u0/n& n&'&s/r& /'i)i+ii.nr&prin-&rii, pr&'u0 i ui*i/r&/, -&)*/r&/ i 0i)/r&/ /'&sr/"

Cun/&r&/ /'&sr 5un'ii /r& un r* i0pr/n .n r/ni/r&/'nr*u*ui -& &siun&" ( EJ Fun'i/ '0&r'i/*+ &s& '&/ '/r& prin'0pn&n/ -& )n+ri in5*u&n&/+ .nr&// /'i)i/& / .nr&prin-&rii"S/r'in/ 'nr*u*ui -& &siun& 'ns+ .n &si0/r&/ )n+ri*r p& %///n/*i&*r sru'ur/*& i -in/0i'& /*& p&ri/-&*r -& r&5&rin+ pr&'&-&n&'r&*/& 'u -ir&'ii*& sr/&i'& 'nur/& p& p&ri/-& *uni" R&u*/u*&s& %u&u* -& )n+ri .n 5un'i& -& '/r& 'nr*rii -& &siun& -& */ni)&*u* 5i&'+r&i 5un'ii i su%5un'ii 'nsrui&s' prprii*& p*/nuri5in/n'i/r&!"

Sru'ur/ r/ni/ri'+ p/& 5i -&5ini+ '/ un /ns/0%*u -& 0isiuni i

r&spns/%i*i+i /*& i .nr& -i5&ri&*& &ni+i /*& r/ni/i&i i 0-uri*&-& '*/%r/r& .nr& &*&PP"

Cnr* -& &siun&12


11/46


&siun&

C&nr&*& -&r&spns/%i*i/&

Or/nir/0/ &s& un &*&0&n -&s'ripi) /* sru'urii r/ni/ri'& i .nsp&'i/* /* '0pn&n&i s/*& i&r/ri'&" E/ r&%ui& '0p*&/+ prin-&s'ri&r&/ /'i)i+i*r su%&ni+i*r, pr&'i/r&/ *i0i&*r -&'iin/*& /*&r&spns/%i*i*r *r i / *&+uri*r 5r0/*& (nr0/*&! s/u in5r0/*&

(.n0p*+/r&! &Jis&n& .nr& )&rii"F/'rii '/r& in5*u&n&/+ r/ni/r&/ sru'ur/*+ / un&i .nr&prin-&risun 0+ri0&/ .nr&prin-&rii i / su%&ni+i*r '/r& '0pun, nu0+ru*ni)&*uri*r i&r/ri'&, r/-u* -& '&nr/*i/r& s/u -&s'&nr/*i/r& r/-u* -&sp&'i/*i/r&, 0-/*i+i -& 'r-n/r&"

Sru'ur/ un&i r/ni/ii p/& 5i '/r/'&ri/+ prinr:un /ns/0%*u -&&*&0&n& '/r& in'*u-& sru'ur/r&/ /'i)i+i*r p& -& p/r& ir/ni/r&/ i&r/ri'+ i 5un'in/*+ p& -& /*+ p/r&" Sru'ur/r&//'i)i+i*r -&pin-& -& r/-u* -& sp&'i/*i/r& / 5un'ii*r i -& r/-u* -&s/n-/r-i/r& / pr'&-uri*r, r&u*/&*r i '/*i5i'+rii" Or/ni/r&/

i&r/ri'+ i 5un'in/*+ r&%ui& s+ in+ 'n -& 0-u* -& r&rup/r& /* /'i)i+i*r su%&ni+ii nu0+ru* ni)&*uri*r i&r/ri'& i 0+ri0&/ su%&ni+i*r *&+uri*& 5r0/*& (r&/*i/& prin '0isii, '0i&&, rupuri -& pri&'&!

i in5r0/*& .nr& )&rii i r&spns/%i*i '&nr/*i/r&/ s/u -&s'&nr/*i/r&/ pu&rii -& -&'ii& .n p*/nuri*&

i&r/ri'& i 5un'in/*&"

D&0&rsu* '+r& un 'nr* -& &siun& r&/* i &5i'i&n .n'&p& 'u&Jp*i'i/&/ r&*/i&i sru'ur+ r/ni/ri'+ sr/&i& pi*/B prinr&/*i/r&/ s'&0&i -& &siun&"

S'&0/ -& &siun& /%r-&/+ ur0+/r&*& /sp&'& -&5in&& prin'ipii*& p& '/r& s& %/&/+ i '/-ru* &n&r/* -& r/ni/r&, pr&'i&/+ *&+ur/-inr& sru'ur/ r/ni/ri'+ i pi*/Bu* r/ni/i&i spriBinin-u:s& p&'un/&r&/ sr/&i&i, -isri%ui& r*uri*& 5/'ri*r u0/ni i0p*i'/i .n'nr*u* -& &siun&PP"

%n centru de responsabilitate 3 &s& un s&0&n r/ni/in/* -&5ini prinr:un /ns/0%*u -& s/r'ini -& r&/*i/, un r&spns/%i* i pr'&-uri -&&siun& '*/r i-&ni5i'/&"

#nr: pi'+ 'nr/'u/*+, .nr&prin-&r&/ p/& 5i -&5ini+ '/ reţea de

centre de responsabilitate, 0/n/&0&nu* &n&r/* -&*&n- -i5&ri&*r sru'uri r&surs& i r&spns/%i*i+i, /-i'+ /nu0i+ /un0i& / -&'ii&i-& &siun&"

Cn-u'&r&/ .nr&prin-&rii p/& s+ /*&/+ .nr&

• un centru de cost '/r& /r& r&spns/%i*i/&/ &sin+rii 'suri*r (inr+ri*r!, .n '/u* un&i r&*/ii %in& -&5ini& .nr& inr+ri i i&iri"C&nr&*& -& 's sun .n*ni& .n sp&'i/* .n '/-ru* r/ni/ii*r

pr-u'i)& (uin&, s&'ii i /&*i&r&! -&/r&'& inr+ri*& p 5i %in& -&5ini&"E*& p /p+r&/ .ns+ i .n '/-ru* 5ir0&*r n&pr-u'i)& (%+n'i, spi/*& &'!"Un '/ p/ri'u*/r .* r&pr&in+ centrele de costuri discreţionare (5un'i/r&surs& u0/n&, 5un'i/ '&r'&/r&:-&)*/r&! i '&nr&*& supr s/u -&susin&r& (/'i)i+i 'n&J&, '/ .nr&in&r&/, in5r0/i'/ &'! un-& nu

Cnr* -& &siun&13


12/46


&Jis+ r&*/i& '*/r+ .nr& inr+ri i i&iri"

• un centru de profit '/r& /r& 'nr*u* /supr/ 'suri*r (inr+ri*r! i)&niuri*r (i&iri*r! %*i/i/ '&nru*ui &s& &Jpri0/+ .n &r0&ni -&r&u*/ s/u -& 0/rB+" Un '/ p/ri'u*/r .* r&pr&in+ centrul de cifră deafaceri &sau de 'ncasări(, r&pr&&n/ -& s&r)i'ii*& -& )n+ri, un-&r&spns/%i*u* &sin&/+ p*ii'/ -& )n+ri i 'suri*& '0&r'i/*& (-&-isri%ui&!

• centru de investiţii &sau de rentabilitate( 3 '/r& /r& 'nr* /supr/'suri*r, )&niuri*r i in)&siii*r p& '/r& *& r&/*i&/+" S/r'in/ /'&suiip -& '&nru s& 'n'r&i&/+ su% 5r0/ un&i r&n/%i*i+i / in)&siii*r,'/*'u*/+ '/ r/pr .nr& r&u*/ i '/pi/*uri*& /n/B/&"

Test de autoevaluare 1.0 S'ri&i r+spunsu* .n sp/iu* *i%&r -in '&n/r"1"C/r& sun 5/'rii '/r& in5*u&n&/+ r/ni/r&/ sru'ur/*+ / un&i

.nr&prin-&ri2"Cu0 s& '*/si5i'+ '&nr&*& -& r&spns/%i*i/&

R+spunsu* */ &s s& +s&& */ p/in/ 1>

#n *' -&r&u0/

A0 /Buns */ s5riu* Uni+ii -& .n)+/r& Nr" 1"

7+ r&'0/n- s+ 5/'&i r&'/piu*/r& / prin'ip/*&*r su%i&'& pr&&n/&.n /'&/s+ uni/& i s+ r&)iuii %i&'i)&*& pr&'i/& */ .n'&pu"

Es& i0pu* p&nru .n'0ir&/ Lu'r+rii -& )&ri5i'/r& Uni/& -& .n)+/r& Nr" 1 p& '/r& ur0&/+ s+ r/ns0i&i '/-ru*ui -i-/'i'"

"u/rare de veri4i/are Unitate de învăţare Nr. 1

S& -/u ur0+/r&*& 5*uJuri )/*ri'& r&/*i/& .n '/-ru* un&i .nr&prin-&riin-usri/*& .n 'ursu* p&ri/-&i -& &siun& )n+ri -& pr-us& 5ini& ?">;; u"0 pr-u'i/ 5ini+ s'/+ @">;; u"0 '&*ui&*i 'u 0/&ri/ pri0+ 2">>; u"0 '&*ui&*i 'u s/*/rii*& p&rsn/*u*ui pr-u'i) 3">>; u"0 '&*ui&*i -& -isri%ui& @;; u"0 '&*ui&*i -& pr'* 1>> u"0 '&*ui&*i 'u 0-&rni/r&/ '/p/'i+ii -& pr-u'i& >"4;; u"0 '&*ui&*i in-ir&'& -& 5/%ri'/i& 3"2;; u"0 '&*ui&*i 'u s/*/rii*& p&rsn/*u*ui -& /-0inisr/i& &n&r/*+ 1">>;

u"0 .n'/s+ri -in )n+ri i /*& )&niuri ="@>; u"0"#n'/-r/i 5i&'/r& -in /'&s& 5*uJuri .n '&nr&*& -& r&spns/%i*i/& '/r& s&

p -&*i0i/ */ ni)&*u* un&i .nr&prin-&ri in-usri/*&"

Răs+unsurile 2i /oentariile la testele de autoevaluare

Cnr* -& &siun&14


13/46


Răs+uns 1.11"Cnr*u* r/ni/in/* &s& -&5ini '/ un pr'&s '/r& .n/in& -& /'iun& orientează, .n 'ursu* -&s5+ur+rii /'iunii ajustează i, -/+/'iun&/ r&/*i/+, evaluează r&u*/&*& s/*& p&nru / r/& 'n'*uii i

-ispun& p&nru /'&/s/ -& un /ns/0%*u -& 0&'/nis0& 0&ni s+ /siur&'/*i/&/ -&'iii*r i /'iuni*r s/*&"2"C&*& r&i 5r0& -& 'nr* r/ni/in/* sun

'nr*u* sr/&i' 'nr*u* -& &siun& 'nr*u* p&r/in/*"

3"Insru0&n&*& -& in5r0/r& ui*i/& p&nru &J&r'i/r&/ 'nr*u*ui -&&siun& .nr: r/ni/i& &'n0i'+ sun in5r0/ii*& pri)in- p*/nuri*& p& &r0&n 0&-iu i *un s/isi'i &Jr/'n/%i*&, '/r& pri)&s' -& r&u*+ p&r/ii*& 'ur&n&

'n/%i*i/&/ 5in/n'i/r+ i /n/*i&*& 5in/n'i/r& 'n/%i*i/&/ -& &siun& /%*uri -& %r- sis&0u* -& %u&& /* .nr&prin-&rii4"$&nru / 5i ui*+ .n /'u* -&'iin/*, informaţia furnizată de controlul de gestiune r&%ui& s+ .n-&p*in&/s'+ ur0+/r&*& '/r/'&risi'i s+ 5i& fiabilă $ s+ -&/ r&pr&&n/r& ' 0/i %un+ / r&/*i+ii! s+ 5i& actuală (5urni/+ .n i0p ui*! s+ 5i& completă $s+ in-i'& /& &*&0&n&*& '/r& s+ p&r0i+ *u/r&/

-&'ii&i! s+ 5i& pertinentă ( s+ 5i& /-/p/+ pr%*&0&i )i/&! s+ 5i& accesibilă p&nru -&'i-&ni"Răs+uns 1.01"F/'rii '/r& in5*u&n&/+ r/ni/r&/ sru'ur/*+ / un&i .nr&prin-&risun 0+ri0&/ .nr&prin-&rii i / su%&ni+i*r '/r& '0pun, nu0+ru*ni)&*uri*r i&r/ri'&, r/-u* -& '&nr/*i/r& s/u -&s'&nr/*i/r& r/-u*-& sp&'i/*i/r&, 0-/*i+i -& 'r-n/r&"2"#n 5un'i& -& r/-u* -& 'nr*/%i*i/&, '&nr&*& -& r&spns/%i*i/&

p 5i -& 's, -& )&ni, -& pr5i s/u -& in)&siii"

,i5liogra4ie Unitate de învăţare Nr. 1

1"A*%u,N", A*%u,C", )nstrumente de management al performanţei, )* I,Contabilitate de gestiune, E-" E'n0i'+, 6u'ur&i, 2;;32"A*%u,N", A*%u,C", )nstrumente de management al performanţei, )* II,Control de gestiune, E-" E'n0i'+, 6u'ur&i 2;;33"C/r/i/ni,C", Du0ir/n/,M, Contabilitate de gestiune * Control de

gestiune, E-" Uni)&rsi/r+, 6u'ur&i, 2;;?4"In/'u,I, Mi/i,S", Fi*ip,A"T, Control de gestiune, &-ii/ / II:/, E-"E'n0i'+, 6u'ur&i, 2;;@

Cnr* -& &siun&15


14/46

$rin'ipii*& i r*u* 'nr*u*ui -& &siun&" Cnr*u* -& &siun& prin sis&0u* -& %u&&


PRINCIPII"E (I RO"U" CONTRO"U"UI DE #ESTIUNE.

CONTRO"U" DE #ESTIUNE PRIN SISTE!U" DE ,U#ETE

Cu+rins Pagina

O%i&'i)&*& Uni+ii -& .n)+/r& Nr" 2"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" 1<2"1 $rin'ipii*& i r*u* 'nr*u*ui -& &siun&"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" 1<2"2 Cnr*u* -& &siun& prin sis&0u* -& %u&&"""""""""""""""""""""""""""""""""""""""""""""""""""""""""" 1?

Lu'r/r& -& )&ri5i'/r& Uni/& -& .n)+/r& Nr" 2""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" 2;R+spunsuri i '0&n/rii */ &s&*& -& /u&)/*u/r&"""""""""""""""""""""""""""""""""""""""""""""""""""""""" 2;6i%*ir/5i& Uni/& -& .n)+/r& Nr" 2""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" 21

Cnr* -& &siun&16


15/46




• $rin'ipii*& i r*u* 'nr*u*ui -& &siun&• Cnr*u* -& &siun& prin sis&0u* -& %u&&

0.1. Prin/i+iile 2i rolul /ontrolului de gestiune

$rin'ipii*&5n-//r& /*&

'nr*u*ui -&&siun&

Misiun&/ '*/si'+ / 'nr*ru*ui -& &siun& 'ns/ .n 'r-n/r&/ pr'&su*ui %u&/r, .n ur0+rir&/ *un/r+ / unr in-i'/ri 5in/n'i/ri pr)&nii -in surs& 'n/%i*& i .n '/*'u*u* 'su*ui -& pr-u'i& *ini/

-0in/n+ &r/ -&'i un/ p*/ni5i'//r& i 5in/n'i/r+"R*u* 'nr*ru*ui -& &siun& -&)in& /'&*/ -& / pun& .n /p*i'/r&sr/&i/ .nr&prin-&rii, /)n- '/ 0isiun&

: 'nri%ui/ */ i-&ni5i'/r&/ %i&'i)&*r i pr)'/r&/'0pr/0&n&*r '&r&n& 'u /'&s&/ (&5i'/'i/&!

: in'i/r&/ */ 'nsu0/r&/ r&surs&*r .n 0- pr-u'i) ( &5i'i&n+!"

M&s&ri/ -& 'nr*r -& &siun& &s& '&nr/+ p& '*&'/r&/, -i5u/r&/i r/ni/r&/ in5r0/i&i -& &siun&, -& un-& r&u*+ '+ 0isiun&/

psu*ui &s& /'&&/ -& / /-0inisr/ pr'&-uri*& i sis&0u* -& in5r0/ii

/* r/ni/i&i, -& / *& 'nsrui s/u -& / *& /0&*ir/PPCnr*ru* -& &siun& r&%ui& s+ 5i& p*i)/*&n

: sp&'i/*is s+ 'un/s'+ insru0&n&*& -& &siun& sp&'i5i'&

: &n&r/*is s+ r/ni&& i s+ 'r-n&& pr'&-uri*&

: p&r/in/* s+ &sin&& &J&'ui/

: 5un'in/* 'nsi*i&r&/ 0/n/&ri*r

: &ni' in&r/r&/ -i0&nsiunii &ni'&

: u0/n s+ &sin&& /0&nii, &'ip&*&"

$&nru / pu&/ /siur/ -i)&rs&*& s/*& 0isiuni i p&nru / pu&/ *u'r/ .n/& ni)&*uri*& i&r/ri'&, 'nr*ru* -& &siun& r&%ui& s+ /i%+ 5/r&

%un+ 5r0/r& pr5&sin/*+, /s5&* .n' s+ 5i /'u0u*/ 'unin& -in-i)&rs& -0&nii" A'i)i/&/ 'nr*ru*ui .n .nr&prin-&r& &s& -i5&ri+,5un'i& -& n/ur/ s&'ru*ui -& /'i)i/&, -& ni)&*u* -& r&spns/%i*i/&i -& 0+ri0&/ .nr&prin-&rii" Ni*& &n-in& r&'0/n-+ i0p*i'/r&/'nr*ru*ui -& &siun& .n pr'&su* -& -&'ii&, -& &)/*u/r& i -&0+sur/r& / p&r5r0/n&i" Cnr*rii r&%ui& s+ .n&*&/+ &n*i/5ir0&i, pr)'+ri*& 0/rK&inu*ui i s+ +s&/s'+ pruni+i -&-&)*/r& / /'i)i+i*r '/r& s+ 'n-u'+ */ r&-u'&r&/ 'su*ui i */

.0%un++ir&/ )/*rii i / '/*i+ii p&r'&pu& -& '*i&nPP"

Cnr* -& &siun&17


16/46


Test de autoevaluare 0.1 S'ri&i r+spunsu* .n sp/iu* *i%&r -in '&n/r"C/r& sun prin'ipii*& 5n-//r& /*& 'nr*u*ui -& &siun& C/r& &s& r*u* 'nr*ru*ui -& &siun&

R+spunsu* */ &s s& +s&& */ p/in/

0.0. Controlul de gestiune +rin sisteul de 5ugete

Cnr* %u&/r G&siun&/ %u&/r+ r&%ui& s+ 5i& ri&n/+ spr& /'iun&, /*5&* spus, &/r&%ui& s+ /Bu& */ *u+ri*& -& -&'iii" C/r/'&ru* -in/0i' i p&r/in/* /*'nr*u*ui -& &siun& i0p*i'+ '0p/r/r&/ r&/*i+ri*r 'u '/*'u*&*&

pr&)iin/*&" A'&s -&0&rs, nu0i 'nr* %u&/r s/u ur0+rir& %u&/r+ p&r0i& r&*i&5/r&/ &)&nu/*&*r /%/&ri '/r& /p/r .nr& r&/*i/& i pr&)&-&r&" A'&s& /%/&ri r&%ui& s+ 5i& 0+sur/& i &Jp*i'/&" $&nru //siur/ /'&s 'nr* %u&/r, uni/&/ p/ri0ni/*+ -ispun& -& un

insru0&n '/r& 5un'in&/+ .n p&r0/n&n+ /%*u* -& %r-" Cnr*u* %u&/r &s& prpriu 5i&'+rui 5&* -& %u& i, -&'i, n&'&si+ pun&r&/ */ pun' / unui sis&0 in5r0/in/* -& &siun& '/r& s+ ps&-& /nu0i&'/*i+i"

#nr: 0/ni&r+ &n&r/*+, &s& '*/r '+ 0u*iu-in& -& 5/'ri -& r-ins'i/*, &'n0i' s/u 5in/n'i/r )r )&ni s+ p&rur%&& r&/*i/r&/ i-&/*+ /

%u&u*ui pr&)+u /%/&r& ris'+ s+ /p/r+ .nr& %u& i r&u*/&*&&5&'i)&" A ur0+ri /'&/s+ /%/&r& pn+ */ 'r&'i/ &i &s& -&s&%i -&i0pr/n p&nru 'n-u'&r&/ uni+ii p/ri0ni/*&" A'&/s+ p&r/i&,-&nu0i+ 'nr* %u&/r s/u ur0+rir& %u&/r+, 'ns+, -&'i, .n /

'0p/r/ -/&*& r&/*i/& (s/u p&r5r0/n&*& -& &siun&! i -/&*& pr&)+u& (%i&'i)&*& -& &siun& pr&s/%i*i& s/u -/&*& %u&/r&!" D&/s&0&n&/, 'nr*u* %u&/r 0/i /r& i /*& %i&'i)&, i /nu0&

: s+ s& in&rpr&&& /%/&ri*&, /-i'+ s+ s& i-&ni5i'& '/u&*&/%/&ri*r i s+ s& i/ 0+suri*& 'r&'i)& n&'&s/r&

: s+ 5/'+ s+ /p/r+ .n 0- '*/r %i&'i)&*& n&/ins&

: s+ s& prpun+ 0-i5i'/r&/ %i&'i)&*r s/u s+ s& s/%i*&/s'+%i&'i)& ni"

R&u*+ -in /'&s& %s&r)/ii '+ ur0+rir&/ %u&/r+ s/u 'nr*u*

%u&/r /r& '/ s'p -&s5+ur/r&/ &5&'i)+ / &siunii p&nru /in&r&/%i&'i)&*r 5iJ/&"

Cnr*u* %u&/r s& %/&/+ p& pun&r&/ */ pun' / unui sis&0in5r0/in/* -& &siun&" A'&s sis&0 r&%ui& s+ /i%+ ur0+/r&*&'/r/'&risi'i

/! r&spns/%i*ii p&r/in/*i r&%ui& s+ i/ -&'iii .n ur0/'nr*u*ui %u&/r, -&'i /u n&)i& -& in5r0/ii 5urni/& r/pi-" #n/'&s '/, s& p/& -)&-i ui*+ in5r0/i& 0/i puin &J/'+, -/r r/pi-+, -&/r&'& 'nr*u* -& &siun& p&r&/+ 'u r&u*i -i5&ri& -&'&*& /p*i'/& p&nru 'n/%i*i/&/ 5in/n'i/r+" O in5r0/i& 5/r&

pr&'is+, -/r %inu+ pr&/ riu nu 0/i p&r0i& 'nr*u*ui %u&/r s+:i/in+ s'pu*"

Cnr* -& &siun&18


17/46


A)/n/B&*&'nr*u*ui %u&/r

D&/)/n/B&*&'nr*u*ui %u&/r

%! r/pi-i/&/ nu r&%ui&, .ns+, s+ 'n-u'+ uni/&/ p/ri0ni/*+ */ pr/'i'/r&/ &Jr&0&i in)&rs&, /-i'+ in5r0/i& -ispni%i*+')/sii0&-i/, -/r /* 5/*s+" In5r0/i/ r&%ui& s+ 5i& -& '/*i/&" D&'i,/+ -i5i'u*/&/ 'nr*u*ui -& &siun& 'ns+ .n +sir&/ unui pi0.nr& r/pi-i/& i 5i/%i*i/&"

'! Cnr*u* %u&/r r&%ui& s+ s& %/&& p& un sis&0in5r0/in/* -& &siun& %in& pus */ pun', -/r 'u un 's 0-&r/"

Cnr*u* %u&/r pr&in+ nu0&r/s& /)/n/B&, -/r .n 0- 5ir&s' inu0&r/s& *i0i&" Dinr& 0u*ip*&*& /)/n/B& /*& 'nr*u*ui %u&/r,0&nin+0 ur0+/r&*&

: Cnsiui& un i- .n /'i)i/&/ 'i-i/n+ / p&r/ri*r

: $&r0i& 0/n/&ru*ui -& &'ip+ s+ %in+ sin&+ / /'i)i+iiuni+ii p/ri0ni/*& i s+ i/ -&'iii p&r/in/*& .n '/ -& r&r&s

: $&r0i& 'un/&r&/ s&nsu*ui i i0pr/n&i /%/&ri*r prinr/pr/r&/ */ pr&)&-&ri .n -0&nii*& &s&ni/*& /*& &siunii

: $&r0i& 'ns//r&/ 5un'in+rii uni+ii p/ri0ni/*& prinr/pr/r&/ */ ru/ pr&)+u+, /)n- r*u* -& /*&r+ p&nru pi*u*uni+ii

: F/)ri&/+ 'r-n/r&/ -i5&ri&*r 5un'ii /*& uni+ii p/ri0ni/*&, /urin- -&s'&nr/*i/r& / r&spns/%i*i+i*r

: Asiur+ .0%un++ir&/ pr-u'i)i+ii i r&n/%i*i+ii uni+ii p/ri0ni/*&"

D&i /'&s& /)/n/B& sun un/ni0 r&'uns'u&, 'nr*u* %u&/r &s&'rii'/ .n *i&r/ur/ -& sp&'i/*i/& -/ri+ unr -&/)/n/B& p& '/r& *&

pr&in+, -inr& '/r& '&*& 0/i s&0ni5i'/i)& sun

: Csu* pr&/ ri-i'/ /* sis&0u*ui %u&/r

: In/-/p/r&/ */ sru'ur/ r/ni/ri'+ / uni+ii p/ri0ni/*&

: In'&riu-in&/ pr&)&-&ri*r

: EJis&n/ unui %s/'* 5r&')&n .n*ni /n/*i/ /%/&ri*r nu-u'& /-&s&/ */ *u/r&/ -&'ii&i pi0&

: I0pr/n/ i nu0+ru* 0/r& /* /%/&ri*r *i0i&/+ psi%i*i+i*&

-& 'nr*" #n /'&s '/, s& p/& pr/'i'/ un 'nr* prin &J'&pi&(&sin/r&/ /%/&ri*r s&0ni5i'/i)& prin r/pr/r&/ */ pr/uri*&5iJ/& .n uni/&!

Ris'u* n&/p*i'+rii 0+suri*r 'r&'i)& n&'&s/r& -& '+r& p&r/rii '/r&nu ui*i&/+ in5r0/ii*& 5urni/& prin sis&0" A'&/s+ siu/i& p/&

pr)&ni -inr:un sis&0 %u&/r '/r& nu / 5s /-/p/ p&nru ip&r/rii"

Test de autoevaluare 0.0 S'ri&i r+spunsu* .n sp/iu* *i%&r -in '&n/r"D&/)/n/B&*& 'nr*u*ui %u&/r

R+spunsu* */ &s s& +s&& */ p/in/ 2;

Cnr* -& &siun&19


18/46


#n *' -&r&u0/





1"Cnr*u* -& &siun& prin sis&0u* -& %u&&


Răs+uns 0.11"$rin'ipii*& 5n-//r& /*& 'nr*u*ui -& &siun& sun +rin/i+iulres+onsa5ilităţii $delegării), pri0ir&/ -& r&spns/%i*i+i -& */ unsup&rir, +rin/i+iul /ontrola5ilităţii p&r5r0/n&*r '/r& r&)insru'urii r&sp&'i)&, +rin/i+iul e67austivităţii pr&supun& '/ 5i&'/r&

ps -in %i*/n i -in 'nu* -& r&u*/& s+ 5i& /5&'/ unui '&nru -&r&spns/%i*i/& (.n /'&s 5&* s& )/ r&-u'& ris'u* -i0inu+rii

p&r5r0/n&*r pr&)iin/&!"2"R*u* 'nr*ru*ui -& &siun& -&)in& /'&*/ -& / pun& .n /p*i'/r&sr/&i/ .nr&prin-&rii, /)n- '/ 0isiun&: 'nri%ui/ */ i-&ni5i'/r&/ %i&'i)&*r i pr)'/r&/'0pr/0&n&*r '&r&n& 'u /'&s&/ (&5i'/'i/&! : in'i/r&/ */ 'nsu0/r&/ r&surs&*r .n 0- pr-u'i) ( &5i'i&n+!"Răs+uns 0.0Csu* pr&/ ri-i'/ /* sis&0u*ui %u&/r: In/-/p/r&/ */ sru'ur/ r/ni/ri'+ / uni+ii p/ri0ni/*&: In'&riu-in&/ pr&)&-&ri*r: EJis&n/ unui %s/'* 5r&')&n .n*ni /n/*i/ /%/&ri*r nu-u'& /-&s&/ */ *u/r&/ -&'ii&i pi0&

: I0pr/n/ i nu0+ru* 0/r& /* /%/&ri*r *i0i&/+ psi%i*i+i*&-& 'nr*" #n /'&s '/, s& p/& pr/'i'/ un 'nr* prin &J'&pi&(&sin/r&/ /%/&ri*r s&0ni5i'/i)& prin r/pr/r&/ */ pr/uri*&5iJ/& .n uni/&!


Cnr* -& &siun&20


19/46


1"A*%u,N", A*%u,C", )nstrumente de management al performanţei, )* I,Contabilitate de gestiune, E-" E'n0i'+, 6u'ur&i, 2;;32"A*%u,N", A*%u,C", )nstrumente de management al performanţei , )* II,Control de gestiune, E-" E'n0i'+, 6u'ur&i 2;;33"C/r/i/ni,C", Du0ir/n/,M, Contabilitate de gestiune * Control de


Cnr* -& &siun&21


20/46

M&-/ 'suri*r p& /'i)i+ i (A'i)i %/s&- 'sin!"țEJ&0p*u pr/'i' pri)in- '/*'u*u* 'su*ui pri)i 0&-&i A6C


!ETOD COSTURI"OR PE CTI-IT9 I $CTI-IT:Ț

,SED COSTIN#). E;E!P"U PRCTIC PRI-IND

C"CU"U" COSTU"UI POTRI-IT !ETODEI ,C

Cu+rins Pagina

O%i&'i)&*& Uni+ii -& .n)+/r& Nr" 3"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" 23Lu'r/r& -& )&ri5i'/r& Uni/& -& .n)+/r& Nr" 3""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" 2@

R+spunsuri i '0&n/rii */ &s&*& -& /u&)/*u/r&"""""""""""""""""""""""""""""""""""""""""""""""""""""""" 2@6i%*ir/5i& Uni/& -& .n)+/r& Nr" 3""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" 2@

Cnr* -& &siun&22


21/46




E/p&*& /p*i'+rii 0&-&i A6C"

C/*'u*/i/ 'suri*r p& /'i)i+i (A6C! r&pr&in+ 0&-+ -&/%r-/r& / r&p/ri+rii '&*ui&*i*r, prin '/r& s& i-&ni5i'+ prin'ip/*&*&/'i)i+i p&r/in/*&, s& '*/si5i'+ /& '&*ui&*i*& p& /'i)i+i, s&r&-u' s/u s& &*i0in+ /'i)i+i*& n&&n&r//r& -& )/*/r& i r&p/ri&/+'&*ui&*i*& ui*in- '/ %/+ /'i)i/&/ '/r& *& &n&r&/+PP"

$rin'ipiu* -& %/+ /* 0&-&i .* 'nsiui& r&p/ri/r&/ 0/i 5in+ /'&*ui&*i*r in-ir&'& p& pur+rii -& '&*ui/*+, .n r/pr 'u 0&-/'*/si'+" C0p/r/i), -&0&rsu* /'&s&i r&p/ri+ri &s& ur0+ru*

M&-/ '*/si'+

r&surs& '&*ui&*i -ir&'& """""""""""""""""""""""""""""""""""""""""" V pr-us&'nsu0/& '&*ui&*i in-ir&'& V '&nr& -& /n/*i+ V pr-us&

M&-/ A6C

r&surs& '&*ui&*i -ir&'& """"""""""""""""""""""""""""""""""""""""""""" V pr-us&'nsu0/& '&*ui&*i in-ir&'& V /'i)i+i V '&nr& -& V pr-us& r&rup/r&

O activitate s& -&5in&& '/ un /ns/0%*u -& p&r/ii &*&0&n/r&,r&/*i/& -& unu* s/u 0/i 0u*i in-i)ii, '/r& p&r0i 5urni/r&/ unr ui*i+i p*&'n- -& */ /nu0i& r&surs&, p&r/ii 0&n& -in pun' -&)&-&r& /* '0pr/0&n&*r -& 's i p&r5r0/n+PP"

$ri)i 0&-&i A6C, r//r&/ '&*ui&*i*r in-ir&'& pr&supun&

p/r'ur&r&/ ur0+/r&*r &/p&1" I-&ni5i'/r&/ '&nr&*r -& /n/*i+ i / /'i)i+i*r /s'i/& 5i&'+rui/"

Nu0+ru* /'i)i+i*r i0p*i'/& -&pin-& -& 5in&&/ i '/*i/&/ ur0+ri+.n r&p/ri/r&/ '&*ui&*i*r"

2" I-&ni5i'/r&/ in-u'ri*r -& 'suri (5/'ri*r &Jp*i'/i)i /i )/ri/i&i'suri*r! p&nru 5i&'/r& ip -& /'i)i/&" )nductorul de cost &s& %/+-& /*'/r& (i0pu/r&! / '&*ui&*i*r in-ir&'& / /supr/ /'i)i+i*r,' i /supr/ %i&'&*r -& '/*'u*/i& (pr-us&, *u'r+ri, '0&ni &'"!"Fi&'/r& in-u'r -& 's r&%ui& s+ &Jpri0& r&*/i& -& '/u/*i/& 'u'&*ui&*i*& in-ir&'&"

3" R&rup/r&/ /'i)i+i*r '/r& /u /'&*/i in-u'r -& 's .nr:un

Cnr* -& &siun&23


22/46


W centru de regrupare X" D& &J&0p*u, /'i)i+i*& -& &Jp&-i&r& /0+r5uri*r i '&/ -& 5/'ur/r& p /)&/ /'&*/i in-u'r -& 's ()/*/r&/)n+ri*r!" E*& p 5i r&uni& .nr:un sinur '&nru -& r&rup/r&" T/*u*'&*ui&*i*r unui '&nru -& r&rup/r& -i)i/ prin nu0+ru* -& in-u'ri-& 's /i /'&sui '&nru r&pr&in+ 'su* uni/rHin-u'r"

4" D&&r0in/r&/ 'su*ui unui pr-us prin .nsu0/r&/ '&*ui&*i*r -ir&'& i / 'nsu0uri*r -& in-u'ri -& 'suri pr)&nin- -in '&nr&*&-& r&rup/r& n&'&s/r& %in&rii unui pr-us"

Ap*i'/r&/ 0&-&i A6C pr&in+ s&ri& -& /)/n/B& '0p/r/i) 'u0&-/ '*/si'+

Niun&/ -& /'i)i/&PP, '/r& r&pr&in+ 'r-n// &s&ni/*+ /0&-&i, p&r0i& 5un-/0&n/r&/ 0/i riur/s+ / -&'iii*r .n-in/0is0u* /'i)i+ii .nr&prin-&rii i 0/i %un+ .n&*&&r& /0&'/nis0u*ui -& 'r&/r& / )/*rii

O %un+ p/r& -in '&*ui&*i*& in-ir&'& )i/)i -& pr-us& sun -ir&'&.n r/pr 'u /'i)i+i*&, -& /'&&/, &siun&/ /'i)i+i*r /siur+ un

pi*/B 0/i &5i'i&n /* .nr&prin-&rii

$rin -&0&rsu* s+u, 0&-/ A6C /siur+ 0/i %un+ -i/nsi'/r& /'/u&*r )/ri/i&i 'suri*r i / p&r5r0/n&*r .nr&prin-&rii

Niun&/ -& /'i)i/& &s& '0p/i%i*+ 'u -&0&rsu* '/*i+ii /*& prin 5/pu* '+ p&r0i& &)/*u/r&/ 'suri*r -& %in&r& / '/*i+ii,r&sp&'i) i-&ni5i'/r&/ 'suri*r nn '/*i+ii"

EJ&0p*u #nr: .nr&prin-&r& pr-u'+/r& -& 0/r&, s& p

i-&ni5i'/ ur0+/r&*& '&nr& -& /'i)i/& i in-u'ri -& 's C&nr& -& /n/*i+ #nr&in&r& D&pi/r&

A'i)i/&

In-u'r 's

C*+-iri M/ini R&'&pi&0/&rii pri0&

S'/r& 0/

Nu0+r pi&s&&rii pri0& 9 9 9

Nu0+r pr-us& 5ini& 9 Nu0+r '0&ni Nu0+r */ns+ri Nu0+r r&5&rin&

C&nr& -&/n/*i+

$r-u'i& Disri%ui&

A'i)i/&

In-u'r's

F/%ri'/i&

Mn/B R&*/r& EJp&-i&r& F/'ur/r& A-0inisr /r&

S

Nu0+r pi&s&/r& pr-us&5ini&

Nu0+r pr-us&5ini&

9 9

Cnr* -& &siun&24


23/46


Nu0+r '0&ni

9 9

Nu0+r */ns+ri

9

Nu0+r r&5&rin&

9

O .nr&prin-&r& p/& %in& un /)/n/B 'n'ur&ni/* r&/*in- -i5&ri&*&s/*& /'i)i+i 0/i i&5in -&' 'n'ur&nii s+i" M&-/ A6C 5&r+in5r0/ii*& n&'&s/r& /n/*i/i 's /)/n/B p&nru 5i&'/r& ip -&/'i)i/& -in */nu* s+u -& )/*ri"

S'&0/ -& /ns/0%*u / r&r/+rii '&*ui&*i*r in-ir&'& s& pr&in+/s5&*

S&'ii A'i)i+i C&nr& -& r&rup/r& $r-us&

Inr&in&r& V

V

V

V

Inr&in&r& '*+-iriInr&in&r& 0/ini

A'iii& s'/r&

V

$R

ODUSE

D&pi/r& R&'&pi& 0/&rii pri0&S'/r& 0/&rii pri0&

F/%ri'/i&

$r-u'i& F/%ri'/i&Mn/BR&*/r&

L/ns/r&

Disri%ui& EJp&-i&r&F/'ur/r&A-0inisr/i&S'/r& pr-us&

Disri%ui&

A-0inisr/i&

C&*ui&*i .n'rpr/%i*& .n 's

C&*ui&*i -ir&'& C&*ui&*i in-ir&'&

A5&'/r& /supr/ /'i)i+i*r

A'i)" A'i)" A'i)" A'i)" A'i)" A'i)" A'i)"

A1 A2 A3 A4 A> A @ A<

In-u'ri -& 's (I1, I2, I3!

I1 I2 I3

C&nru -& C&nru -& C&nru -&r&rup/r& CR1 r&rup/r& CR1 r&rup/r& CR2

A5&'/r& I0pu/r&/ .n 'su* pr-us&*r

Cnr* -& &siun&25


24/46


Csu* %i&'&*r -& '/*'u*/i& (pr-us&, *u'r+ri,"""!Fiur/ 3"1" eprezentarea grafică a formării costului conform metodei +C

Test de autoevaluare 8.1 S'ri&i r+spunsu* .n sp/iu* *i%&r -in '&n/r"C/r& sun /)/n/B&*& 0&-&i A6C '0p/r/i) 'u 0&-/ '*/si'+

R+spunsu* */ &s s& +s&& */ p/in/ 2@

#n *' -&r&u0/


7+ r&'0/n- s+ 5/'&i r&'/piu*/r& / prin'ip/*&*r su%i&'& pr&&n/& .n /'&/s+ uni/& i s+ r&)iuii %i&'i)&*& pr&'i/& */.n'&pu"

Es& i0pu* p&nru .n'0ir&/ Lu'r+rii -& )&ri5i'/r& Uni/& -&.n)+/r& Nr" 3 p& '/r& ur0&/+ s+ r/ns0i&i '/-ru*ui -i-/'i'"


S& 'uns' ur0+/r&*& /sp&'& Un pr-us $ s& 5/%ri'+ .nr:un '&nru -& pr-u'i& pr&)+u p&nru /'i)i/& nr0/*+ -& 1";;; uni+i" C&*ui&*i*& )/ri/%i*& p& uni/&/-& pr-us 5/%ri'/ sun -& 1";;; u"0, i/r '&*ui&*i*& 5iJ& /*&;";;; u"0" ni)&*u* -& /'i)i/& -& */ p&ri/-+ */ /*/ &s&5*u'u/n, &* .nr&isrn- )/*ri*& -& =;; uni+i, r&sp&'i) 1";>;uni+i" C/r& sun 'n'*uii*& '& s& -&sprin- .n ur0/ /p*i'+rii 0&-&i

i0pu+rii r/in/*&

Răs+unsurile 2i /oentariile la testele de autoevaluareRăs+uns 8.1Ap*i'/r&/ 0&-&i A6C pr&in+ s&ri& -& /)/n/B& '0p/r/i) 'u0&-/ '*/si'+ • Niun&/ -& /'i)i/&PP, '/r& r&pr&in+ 'r-n// &s&ni/*+ /0&-&i, p&r0i& 5un-/0&n/r&/ 0/i riur/s+ / -&'iii*r .n-in/0is0u* /'i)i+ii .nr&prin-&rii i 0/i %un+ .n&*&&r& /0&'/nis0u*ui -& 'r&/r& / )/*rii• O %un+ p/r& -in '&*ui&*i*& in-ir&'& )i/)i -& pr-us& sun -ir&'&.n r/pr 'u /'i)i+i*&, -& /'&&/, &siun&/ /'i)i+i*r /siur+ un

pi*/B 0/i &5i'i&n /* .nr&prin-&rii • $rin -&0&rsu* s+u, 0&-/ A6C /siur+ 0/i %un+ -i/nsi'/r& /'/u&*r )/ri/i&i 'suri*r i / p&r5r0/n&*r .nr&prin-&rii• Niun&/ -& /'i)i/& &s& '0p/i%i*+ 'u -&0&rsu* '/*i+ii /*&

prin 5/pu* '+ p&r0i& &)/*u/r&/ 'suri*r -& %in&r& / '/*i+ii,r&sp&'i) i-&ni5i'/r&/ 'suri*r nn '/*i+ii"


Cnr* -& &siun&26


25/46


1"A*%u,N", A*%u,C", )nstrumente de management al performanţei, )*I, Contabilitate de gestiune, E-" E'n0i'+, 6u'ur&i, 2;;32"A*%u,N", A*%u,C", )nstrumente de management al performanţei, )*II, Control de gestiune, E-" E'n0i'+, 6u'ur&i 2;;33"C/r/i/ni,C", Du0ir/n/,M, Contabilitate de gestiune * Control de


Cnr* -& &siun&27


26/46

M&-/ 'suri*r s/n-/r-" M&-/ Dir&':Csin" M&-/ 'suri*r in+ ( T/r& Csin!"țSu-iu -& '/ pri)in- 0&-/ T/r& Csin

Unitate de învăţare Nr. <

!ETOD COSTURI"OR STNDRD. !ETOD DIRECT=

COSTIN#.

!ETOD COSTURI"OR TINT $TR#ET COSTIN#)

STUDIU DE C& PRI-IND !ETOD TR#ET COSTIN#.

Cu+rins Pagina

O%i&'i)&*& Uni+ii -& .n)+/r& Nr" 4"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" 2?4"1 D&5inir&/ i 'ninuu* 'su*ui……………………………………………………" 2?4"2 Tipuri -& 'suri……………………………………………………………………

4"3 Su-iu -& '/ pri)in- 0&-/ TARGET COSTING………………………………"

3;

31Lu'r/r& -& )&ri5i'/r& Uni/& -& .n)+/r& Nr" 4""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" 33R+spunsuri i '0&n/rii */ &s&*& -& /u&)/*u/r&"""""""""""""""""""""""""""""""""""""""""""""""""""""""" 346i%*ir/5i& Uni/& -& .n)+/r& Nr" 4""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" 34

Cnr* -& &siun&28


27/46


O,IECTI-E"E Unităţii de învăţare Nr. <


• D&5inir&/ 0&-&i -ir&' 'sin

• M&-/ 'suri*r in+ ( T/r& Csin!"ț

• Su-iu -& '/ pri)in- 0&-/ TARGET COSTING

4.1. !etoda dire/t=/osting

D&s'ri&r&/0&-&i -ir&'

'sin(0&-/

'suri*r )/ri/%i*&!

In-i'/rii

sp&'i5i'i0&-&i -ir&':

'sin

D/'+ 0&-*i/ 'suri*r '0p*&& )i/ /*'/r&/ uurr 'suri*r -& pr-u'i& /supr/ pr-us&*r, /%r-/r&/ prpus+ -& 'suri*& p/ri/*&

prn&& -& */ pr&0is/ /*'+rii /supr/ pr-us&*r nu0/i / un&i p+ri -in0/s/ 'suri*rPP"

M&-/ s& %/&/+ p& r&p/ri/r&/ '&*ui&*i*r )/ri/%i*& (-ir&'& iin-ir&'&! /supr/ 5i&'+rui pr-us, .n i0p '& /*u* '&*ui&*i*r 5iJ& nu&s& supus r&p/ri+rii, /'&s&/ 5iin- 'nsi-&r/& 'suri /*& p&ri/-&i"Li'/ 0&-&i 'ns+ .n 5/pu* '+ 5i&'/r& pr-us 'nri%ui& 'u 0/rB+

%ru+ */ /'p&rir&/ /*u*ui '&*ui&*i*r 5iJ&" R&n/%i*i/&/ 5i&'+rui pr-us s& /pr&'i/+ prin &Jis&n/ un&i 0/rB& pii)&PP"

E'u/i/ -& prin'ipiu / 0&-&i &s& surprins+ .n /%&*u* -& 0/i BsIn-i'/ri $r-usu*1"""""""""…"

$r-usu* NT/*

Ci5r/ -& /5/'&ri 9 """""""""""""""""" 9 9: Csu* )/ri/%i* 9 """""""""""""""""" 9 9

Y M/rB/ %ru+ 9 """""""""""""…" 9 9: C&*ui&*i 5iJ& 9Y $r5iH$i&r-&r& 9

In-i'/rii sp&'i5i'i 0&-&i sun

1.Pun/tul de e/7ili5ru' nuit 2i +un/tul /riti/ 3 &Jpri0+ )*u0u* pr-u'i&i (! s/u 'i5r/ -& /5/'&ri (C/&! p&nru '/r& pr5iu* &s& nu*

Y CFH(p) ')!s/u Y CFH( 0H')!s/u

C/& Y CFH(1 ')Hp)!un-& r&pr&in+ '/ni/&/ */ '/r& pr5iu* &s& nu*

CF 'suri*& 5iJ& p) pr& uni/r

Cnr* -& &siun&29


28/46


') '&*ui/*/ )/ri/%i*+ uni/r+0H') : 0/rB/ /supr/ 'su*ui )/ri/%i* uni/r Y p) ')C/& 'i5r/ -& /5/'&ri */ &'i*i%ru

2" Fa/torul de a/o+erire $Fa) &s& in-i'/ru* '/r& &Jpri0+ ' -in'i5r/ -& /5/'&ri &s& n&'&s/r+ p&nru /'p&rir&/ 'suri*r i%in&r&/ -& pr5i"

F/ [\M HC)] ĈAun-& MHC7 Y 0/rB/ /supr/ 'suri*r )/ri/%i*& YCA: C7C7 Y 'suri*& )/ri/%i*& /*&(&s&, -&'i, r/pru* -inr& 0/rB/ *%/*+ i 'i5r/ -& /5/'&ri /*+!s/uF/ [_CF HC/&

3" Intervalul de siguranţă (Is! in-i'+ 'u ' p s'+-&/ )n+ri*&

/s5&* .n' .nr&prin-&r&/ s+ /in+ pun'u* 'rii' (pr5i nu*!"Is Y CA C/&un-&CA r&pr&in+ 'i5r/ -& /5/'&ri"

4" Indi/ele de siguranţă dinai/ $Id) 3 r&pr&in+ in-i'/ru* prinin&r0&-iu* '+rui/ s& s/%i*&& pr'&nu* -& -i0inu/r& / 'i5r&i -&/5/'&ri pn+ '& .nr&prin-&r&/ /in& pun'u* 'rii'"

I- Y(Is HCA! J 1;;s/uI- Y`RH(M HC)!a J 1;;un-& R Y r&u*/u* (pr5iHpi&r-&r&!>" Indi/ele de +relevare $I+) 3 r&pr&in+ pr'&nu* -in 'i5r/ -&

/5/'&ri '/r& s& 5*s&& */ /'p&rir&/ 'suri*r 5iJ&"Ip Y(CF HCA! J 1;;

@" "evierul o+eraţional $sau /oe4i/ientul de volatilitate) $" o) 3 /r/+ pr'&nu* 'u '/r& 'r&& r&u*/u* (R! /un'i 'n- 'i5r/ -&/5/'&ri (CA! 'r&& 'u un pr'&n"

L Y(bRH R!H(bCA HCA!A'&s& r&*/ii sun )/*/%i*& .n 'n&Ju* .n '/r& 5ir0/ pr-u'& un sinur

pr-us" #n '/u* .n '/r& &Jis+ 0/i 0u*& pr-us& ('/u* -& 0/i sus!, p) i') sun .n*'ui& 'u pr&u* uni/r 0&-iu i, r&sp&'i), 'su* )/ri/%i* uni/r 0&-iu, '/*'u*/& '/ 0&-ii pn-&r/&

p) 0&-iu Y CA H(A c 6 c C c"""!') 0&-iu Y C7H( A c 6 c C c"""!0 H') 0&-iu Y (MH C7 !H(A c 6 c C c"""!

Test de autoevaluare


29/46


4.2. !etoda /osturilor intă $target /osting)ț

E/p&*&0&-&i T/r&

Csin

M&-/ T/r& Csin (s/u 0&-/ 'suri*r in+! / 5s -&)*/+ .n

d/pni/ .n in-usri/ -& /u0%i*& .n /nii


30/46


Csu* in+ r&pr&in+ /s5&* un '0pr0is .nr& -u+ &)/*u+ri &Jr&0&,'nsiuin- .ns+ un %i&'i) r&/*is i 0i)/ p&nru -i5&ri&*& p+rii0p*i'/& -in .nr&prin-&r&" A'&/s+ &)/*u/r& )/ 5i r&)iui%i*+ .n 0-

prr&si) p&nru / /prpi/ p& ' psi%i* -& 'su* /-0isi%i*, p& 0+sur+

'& -i5&ri&*& &/p& -& 'n'&pi& / pr-usu*ui )r 5i p/r'urs& s/u -i5&ri&*& p&ri/-& /*& 'i'*u*ui -& )i/+ /* pr-usu*ui )r 5i /ins&"

Test de autoevaluare u0H%u' .n 5// -& Cr&&r&, i -& 1,2>u0H%u' .n u*i0/ 5/+"Csuri*& pr&)iin/& uni/r&, .n 5// -& L/ns/r&, sun ur0+/r&*&1" M/&rii pri0&A 1 %u' 3,@u0H%u'6 2 %u' 1,>u0H%u'C 1 %u' 1,=u0H%u'2"M/np&r+ 1u0H%u'

3" C&*ui&*i -& .nr&in&r& i 5un'in/r& ;,>u0Hip -& 0/&ri& pri0+ui*i/+4" C&*ui&*i -& 0n/BCs )/ri/%i* uni/r >u0H%u'C&*ui&*i 5iJ& /*& -& 0n/B @4";;;u0>" G&siun&/ *uri*r (1 * Y 4;; %u'! 2;;u0H*D/ri+ 'nr/'&*r .n'&i/& 'u 5urnirii, 'su* 0/&ri/*&*r s& )/r&-u'& 'u 1>e .n 5// -& Cr&&r& i 'u 1;e .n u*i0/ 5/+ 5/+ -& 5//

pr&'&-&n+" Csu* )/ri/%i* uni/r -& 0n/B s& )/ r&-u'& 'u 2;e .n /-u/ 5/+ i 'u 1>e .n 5// -& M/uri/& 5/+ -& 5// pr&'&-&n+"C&*&*/*& '&*ui&*i r+0n n&0-i5i'/& p& /+ -ur// -& )i/+ /

pr-usu*ui"S& '&r&

Cnr* -& &siun&32


31/46


/" '/*'u*u* 'suri*r in+ /*& pr-usu*ui p& 5i&'/r& 5/+ / 'i'*u*ui -&)i/+

%" '/*'u*u* 'suri*r &si0/& /*& pr-usu*ui p& 5i&'/r& 5/+ / 'i'*u*ui-& )i/+

'" '0p/r/r&/ i in&rpr&/r&/ r&u*/&*r %inu&-" '/*'u*/r&/ r&u*/&*r /*& &si0/& p& 5i&'/r& 5/+ / 'i'*u*ui -&)i/+"

R&*)/r&L/ns/r& Cr&&r& M/uri/&

/!$r& )n/r&M/rB/ -ri+Cs in+

%!f r&/*i/+

C0eltuieli directeM/&rii pri0&A6CM/np&r/C0eltuieli indirecte#nr&in&r&Mn/BCs 5iJ uni/r Cs )/ri/%i* uni/r

G&siun& *uri$u%*i'i/&

Cs &si0/ uni/r

'!Cs in+Cs &si0/Di5&r&n+ (Esi0/:Ţin+!

-!CA &si0/+

Cs /* &si0/R&u*/ &si0/

2>

2> J >e Y 1,2> 23,

2;";;; J >;e

Y1;";;;

=,> ?,> 3,@ 1,> J 2 Y 3 1,= 1

1?,4

1,> 11,4@4";;;H1;";;;Y@,4

>

2;;u0H4;;%u'Y;,> >

2;";;; 2

2> J 1>e Y 3, 21,2>

2;";;; J ?;e Y

1@";;;

?,23 e Y3,;@ 2">> 1,@2 1 13,>

1,> ?@4";;;H1@";;;Y 4

4

;,> 3,>

21, 21,2"32;!

2> J =;e Y 22,>22,> J 2;e Y 4,> 1?

2;";;;

1 @,>1 3,;@ J =;eY 2, 2,3 1,4@ 1 =,?>

1,> @,@@4";;;H2;";;;Y3,2

3,4

;,>

1,2> 1


32/46



7+ r&'0/n- s+ 5/'&i r&'/piu*/r& / prin'ip/*&*r su%i&'& pr&&n/& .n/'&/s+ uni/& i s+ r&)iuii %i&'i)&*& pr&'i/& */ .n'&pu"


"u/rare de veri4i/are Unitate de învăţare Nr. <

1" R&/*i/i in 0/Ji0 -u/ p/ini -&s'ri&r& / 0&-&i -ir&':'sin2"Su-iu -& '/ pri)in- 0&-/ TCO s'i&/& '0&r'i/*+ .i prpun& */ns/r&/ p& pi/+ / un&i ni *+0pi -&

%iru" C&*& 0/i i0pr/n& 5un'ii p&nru /'&s pr-us sun 0&'/ni'+ i&s&i'+" D&p/r/0&nu* -& '&r'&/r& / r&ui s+ -&&r0in& p& %// unuisu-iu -& pi/+ &5&'u/ .n /nu* N pn-&r&/ 5i&'+r&i '/r/'&risi'i /

pr-usu*ui .n '&*& -u+ 0/ri 5un'ii, -up+ 'u0 ur0&/+Fun'i/ C1 C2 C3 C4 C> T/*M&'/ni'+ 2@ 3; 1> 2; = 1;;Es&i'+ 2; 2< 2; 1> 1? 1;;

D& /s&0&n&/, -&p/r/0&nu* -& '&r'&/r& / s/%i*i 'su* in+ /* 5i&'+r&i'/r/'&risi'i &5&'un- su0/ pn-&r/+ / 'nri%ui&i *r */ 5un'ii*&0&'/ni'+ i &s&i'+ (r&sp&'i) 2H> i 3H> -in )/*/r&/ /*+ / pr-usu*ui!"L/0p/ -& %iru )/ 5i */ns/+ p& pi/+ */ .n'&puu* /nu*ui Nc1, i/r su-iu*-& pi/+ &5&'u/ / /r+/ '+ p&nru pri0u* /n pr&u* -& )n/r& )/ pu&/ 5i5i/ */ 2;u0" #n /nu* Nc2 pr&u* -& )n/r& )/ r&%ui r&-us */ 1u0, i/r

.n /nii Nc3 i Nc4 */ 1>u0"

$r&)iiuni*& pri)in- )n/r&/ pr-usu*ui sun -& 1";;;";;; /ri'*& .n/nu* Nc1, 1"2>;";;; /ri'*& .n /nu* Nc2, r&sp&'i) 1">;;";;; /ri'*& .n/nii Nc3 i Nc4, i/r .nr&prin-&r&/ /r& -r&p %i&'i) 0/rB+ -& 3>e

p&nru pri0u* &J&r'iiu 5in/n'i/r, 2>e .n &J&r'iiu* 5in/n'i/r Nc2,r&sp&'i) 22e .n &J&r'iii*& 5in/n'i/r& Nc3 i .n Nc4"D&p/r/0&nu* -& '&r'&/r&/ puu -&&r0in/ un 's &si0/ p&nru5i&'/r& -in '/r/'&risi'i*& /'&sui nu pr-us" A'&s 's &s& )/*/%i*

p&nru .nr&// -ur/+ -& )i/+ / pr-usu*ui /s5&*

C/r/'&risi'+ C1 C23 C4 C> T/*Cs &si0/ 2,? 3,> 2,3 2,> 2,@ 13,<S& '&r&1" C/*'u*u* 'su*ui in+, /)n- .n )&-&r& s+/" D&&r0in/i 0/rB/ /supr/ 'su*ui )/ri/%i* pr&)iin/* p&nru5i&'/r& -inr& '&i p/ru /ni

%" D&&r0in/i pr&u* -& )n/r& uni/r 0&-iu, ' i r// /supr/0/rB&i uni/r& p&nru /'&/s+ p&ri/-+'" D&5inii i '/*'u*/i 'su* in+"#n pr&&n, s'i&/&/ '0&r'i/*i&/+ un /* 0-&* si0i*/r" A'&s/

pr&in+ '/r/'&risi'/ C> 0-i5i'/+, /''&p/+ -& '+r& '*i&ni i p&nrunu* pr-us, 'u 'n-ii/ -i0inu+rii pr&u*ui -& )n/r& 'u ;,2>u0" $&nru

Cnr* -& &siun&34


33/46


/'&s pr-us, '/r/'&risi'/ C> /r& un 's &si0/ -& 2,;;u0"2" C/*'u*u* 'su*ui in+ i / 'su*ui &si0/, /)n- .n )&-&r& '+/" C/*'u*/i 'su* in+ p& 5i&'/r& '/r/'&risi'+ i '0p/r/i 'u'su* &si0/

%" C/r& )/ 5i in'i-&n/ /'&s&i 0-i5i'+ri /supr/ 'su*ui in+


Răs+uns


34/46

$r& uri*& -& '&siun& in&rn+ț

Unitate de învăţare Nr. ?

PRETURI"E DE CESIUNE INTERN

Cu+rins Pagina

O%i&'i)&*& Uni+ii -& .n)+/r& Nr" >"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" 3@>"1 C& &s& un pr& -& '&siun& in&rn+ ………………………………………………… 3@>"2 M&-& -& -&&r0in/r& / pr&u*ui -& '&siun& in&rn+……………………………… 3<Lu'r/r& -& )&ri5i'/r& Uni/& -& .n)+/r& Nr" >""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" 3=R+spunsuri i '0&n/rii */ &s&*& -& /u&)/*u/r&"""""""""""""""""""""""""""""""""""""""""""""""""""""""" 3=6i%*ir/5i& Uni/& -& .n)+/r& Nr" >""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" 3=

Cnr* -& &siun&36


35/46


O,IECTI-E"E Unităţii de învăţare Nr. ?

$rin'ip/*&*& %i&'i)& /*& Uni+ii -& .n)+/r& Nr" > sun

• D&5inir&/ pr&uri*r -& '&siun& in&rn+• M&-& -& -&&r0in/r& / pr&u*ui -& '&siun& in&rn+

?.1. Ce este un +reţ de /esiune internăOr/ni/r&/ .n '&nr& -& r&spns/%i*i/& in-& s+ &n&r/*i&&, .n '/-ru*.nr&prin-&rii, r&*/ii -& ip '*i&n:5urnir .nr& &ni+i /un0& p&nru /r&+si /)/n/B&*& -& sup*&& i r&/'i& /*& &ni+i*r 0i'i, 0&ninn-

-/+ '/r/'&risi'i*& *&/& -& 0+ri0&/ '0p/ni&i"Un '&nru -& r&spns/%i*i/& r&rup&/+ un /ns/0%*u -& /'i)i+i '&-&pin- -& /'&*/i r&spns/%i*" $&nru i-&ni5i'/r&/ unui '&nru -&r&spns/%i*i/& r&%ui& /n/*i/& ur0+/r&*& /sp&'&

n/ur/ /'i)i+i*r -&ru*/&, un '&nru r&rup&/+ /'i)i+i 0&n&

-&in&r&/ 'nr*u*ui, un '&nru -& r&spns/%i*i/& r&%ui& s+ /i%+ unr&spns/%i* %in& i-&ni5i'/

'/p/'i/&/ -& -&'ii& r&/*+ / r&spns/%i*u*ui

siu/i/ r&surs&*r '&nru* -& r&spns/%i*i/& r&%ui& s+ /i%+

prprii*& s/*& 0iB*/'& '/r& s+ 5i& 'n)&r&n& 'u %i&'i)&*& '/r& i:/u5s 5iJ/&PP "

D&'up/r&/ .n '&nr& -& r&spns/%i*i/& 5/'& %i&'u* 'nr*u*ui -&&siun&" E/ -&pin-&, -&siur, -& %i&'u* -& /'i)i/& /* .nr&prin-&rii,-& sru'ur/ s/ i -& ni)&*u* -& in&r/r&" Fi&'/r& -i)iiun& pr&s&/+s&r)i'ii s/u *i)r&/+ %unuri '+r& '&*&*/*&" S'i0%uri*& in&rn& .nr&'&nr&*& -& r&spns/%i*i/& ri-i'+ pr%*&0/ &)/*u+rii pr&u*ui -& '&siun&.nr& '&nru* 5urnir i '&nru* '*i&n" Niun&/ -& pr& nu r&%ui& s+&n&r&& n&/p+r/ un pr5i, // 'u0 s& .n0p*+ .n '/u* pr&u*ui -&)n/r&PP "

$r&u* '&siuni*r in&rn& p/& 5i -&'i -&5ini '/ 5iin- pr&u* */ '/r& s&r&/*i&/+ r/n/'ii*& .nr& uni+i, s&'ii s/u '&nr& .n '/-ru* /'&*ui/i/ns/0%*u &'n0i'PP "

#n &n&r/*, r&u*i*& pri)in- '&siuni*& in&rn& r&%ui& s+ /'p&r& .n prin'ip/* ur0+/r&*& r&i /sp&'&

/*&&r&/ surs&i -& /pr)iin/r& p&nru '&nru* 'u0p+r+r

C&nru* 'u0p+r+r )/ 5i %*i/ s+ s& /pr)iin&& -in in&riru*.nr&prin-&rii s/u p/& s+ r&'ur+ i */ 5urniri &J&rni $r%*&0/

pr&uri*r '&siuni*r in&rn& s& pun& nu0/i .n pri0u* '/ .n '&* -&:/*

-i*&/ pr&u* -& pi/+ )/ Bu'/ r*u* -& /r%iru, i/r 'n'ur&n/ &J&rn+ )/'/*0/ pr&&nii*& /%sur-& /*& 5urniri*r in&rni"

Cnr* -& &siun&37


36/46


5iJ/r&/ pr&u*ui -& '&siun& in&rn+ p&nru '&nru* )n+r

Un pr& -& '&siun& in&rn+ %in& -&&r0in/ p&r0i& 0+sur/r&/ 'r&'+ / p&r5r0/n&*r -i5&ri&*r '&nr&, .i /Bu+ p& r&spns/%i*i .n *u/r&/-&'iii*r pi0& p&nru .nr&prin-&r& i 'nri%ui& */ 'r&/r&/ unui '*i0/-& i0p*i'/r& / p&rsn/*u*ui" Din /'&s& 0i)&, pr&u* '&siuni*r in&rn&r&%ui& s+ 5i& -&&r0in/ .n 0- Bus i &'i/%i*" M-u* s+u -& '/*'u*r&%ui& s+ 5i& in&*ii%i* i r&%ui& s+ s& %/&& p& -/& 'uns'u& -& '+r&i '&i i0p*i'/i"

s/%i*ir&/ 0-/*i+i*r -& /r%ir/B .n '/ -& 'n5*i' .nr& -u+

'&nr& -& r&spns/%i*i/&

#n s/%i*ir&/ unui sis&0 -& pr&uri -& '&siun& in&rn+, -ir&'iun&/ )/.n'&r'/ s+ +s&/s'+ un &'i*i%ru .nr& in&r&s&*& .nr&prin-&rii .n/ns/0%*u* s+u i 0i)/r&/ '&nr&*r -& r&spns/%i*i+i .n *u/r&/ unr -&'iii %//& p& 'ri&rii &'n0i'&, '/r& s+ nu /5&'&& %i&'i)u* *%/*

/* .nr&prin-&rii"C&nr&*& -& r&spns/%i*i+i r&%ui& s+ -&in+ /un0i& ' 0/iri-i'/+, .nru' &*& 'uns' i 'nr*&/+ '&* 0/i %in& prpri/ *r '/p/'i/& -& pr-u'i&" #n /'&*/i i0p, sis&0u* -& pr&uri -& '&siun&in&rn+ r&%ui& s+ p&r0i+ 0+sur/r& %i&'i)+ i r&/*is+ / r&u*/&*r &'n0i'& /5&r&n& 5i&'+rui '&nru -& r&spns/%i*i/&PP

Test de autoevaluare ?.1 S'ri&i r+spunsu* .n sp/iu* *i%&r -in '&n/r"D&5ini i pr&u* '&siuni*r in&rn&"ț

R+spunsu* */ &s s& +s&& */ p/in/ 3=

?.0. !etode de deterinare a +reţului de /esiune internă

$&nru -&&r0in/r&/ pr&uri*r -& '&siun& in&rn+, .nr&prin-&ri*& /u */-ispii& ur0+/r&*& 0&-&

• M&-& %//& p& pr&

• M&-& %//& p& 's"

1etode bazate pe preţ

$ s+ i/ .n 'nsi-&r/r& 5i& pr&u* pi&&i 5i& un pr& n&'i/"

Metoda preţului pieţei. #n '/u* .n '/r& s& p/& i-&ni5i'/ pi/+ p&nru %unuri*& supus& r/ns5&ru*ui, pr&u* pi&&i p/r& )/ri/n+ &J'&*&n+ p&nru s/%i*ir&/ pr&u*ui -& '&siun&" #n /'&s '/, psi%i*i/&//pr)iin+rii -& p& pi/+ 'n-u'& */ 'r&&r& / &5i'i&n&i '&nru*ui '&/pr)iin&/+" #n-&/un/ .ns+ r&%ui& '0p/r/+ r/n/'i/ in&rn+ 'u

pi// &J&rn+, p&nru / nu ui/ &'n0ii*& -& 'suri r&/*i/& (pu%*i'i/&,*i)r/r&, 0&nin&r& '*i&n&*+!"

+vantajele /'&s&i 0&-& sun simplitatea şi crearea unei concurenţe'/r& p&r0i& 'r&&r&/ r&n/%i*i+ii, .n s'i0%, dezavantajele sun -/& -&

Cnr* -& &siun&38


37/46


necesitatea e2istenţei unei pieţe stabile.

Metoda preţului negociat. ‘‘ C&nr&*& )r n&'i/ p&ri-i' pr&uri*&-& '&siun& in&rn+ inn- 'n -& /nu0ii p/r/0&ri &)*ui/ pi&&i,

p*ii'/ &n&r/*+ / .nr&prin-&rii, r/pru* -& 5r& -inr& '&nr& &'" N&'i&r&/ s& )/ -&s5+ur/ su% 'iu* /&n /* -ir&'iunii &n&r/*&"

1etode bazate pe cost

$r&uri*& s& 5r0&/+ p& %// unui 's */ '/r& s& /-/u+ 0/rB+-&&r0in/+ /s5&* .n' s+ in'i& */ &5i'i&ni/r&/ '&nru*ui -&r&spns/%i*i/& )n+r"

Csuri*& ui*i/& p&nru s/%i*ir&/ pr&uri*r -& '&siun& in&rn+ p 5i'su* /*, 'su* /* p*us un pr'&n -& pr5i 'su* 0/rin/*"A*&&r&/ 'su*ui &s& -& '0p&&n/ 0/n/&ru*ui i s& 'r&*&/+ 'u%i&'i)&*& 5iJ/&"

Metoda costului total. Csu* /* &s& 'su* /%sr%/n '/r& 'uprin-& i/*u* '&*ui&*i*r 5iJ& /5&r&n&" Csu* /* p/& 5i &5&'i) s/us/n-/r-"

A)/n/B&*& 'su*ui /* &5&'i)

: si0p*i/&/ i uurin/ '/*'u*&*r

: in&*ii%i*i/&/"

D&/)/n/B&*& 'su*ui /* &5&'i)

: r/ns5&r+ &5i'i&n/ s/u in&5i'i&n/ '&nru*ui -in /0n& /supr/'&nru*ui -in /)/* nu p&r0i& *'/*i/r& &'i/%i*+ / p&r5r0/n&*r

: &s& ins/%i* i s& 'un/& 'u .nri&r& -in '/u/ ri0u*ui -&&*/%r/r& / 'n/%i*i+ii /n/*ii'&"

A)/n/B&*& 'su*ui s/n-/r- '0p*&

: p&r0i& *'/*i/r& / p&r5r0/n&*r

: s/%i* i 'uns'u /ni'ip/"

D&/)/n/B&*& 'su*ui s/n-/r- '0p*&

: p&r5r0/n/ '&nru*ui -in /0n& -&pin-& -& ni)&*u*'u0p+r+ri*r -& */ '&nru* -in /)/* /p/r& /%sr%i& 0/i 0i'+ s/u 0/i

0/r& / '&*ui&*i*r 5iJ&: nu s& 'un/& sru'ur+ / 'suri*r .n .nr&prin-&r&

Metoda costului total plus o marjă a profitului. $r&u* -& '&siun& in&rn+'/*'u*/ prin /'&/s+ 0&-+ s& %/&/+ p& 's i un pr'&n -in pr5is/%i*i .n 5un'i& -& pr5iu* 'n)&ni" #n &n&r/*, pr'&nu* &s& 'r&*/'u r// r&n/%i*i+ii '/pi/*u*ui in)&si" A'&/s+ 0&-+ s& /p*i'+ /un'i'n- pr-us&*& nu sun -ispni%i*& p& pi/+"

Metoda costului marginal. Csu* 0/rin/* s& ui*i&/+ 'n- pr&u*in&rn -& r/ns5&r &s& pr&/ 0/r& '0p/r/i) 'u pr&u* pi&&i" #n /'&/s+siu/i& '&nru* -& /pr)iin/r& p/& -&'i-& /'iiin/r&/ %unuri*r -&

p& pi/+, '&&/ '& )/ pr)'/ pi&r-&r& '0p/ni&i, pr-u'i/ n&pun- 5i)n-u+" Cns&'in/ )/ 5i '+ 0/n/&ru* &n&r/* )/ -&'i-& r/ns5&ru*

Cnr* -& &siun&39


38/46


in&rn p&nru ui*i/r&/ %unuri*r pr-us&, pr&u* 5iin- 5iJ/ p& %//'su*ui 0/rin/*, &J'*un-u:s& '&*ui&*i*& 5iJ&PP"

Test de autoevaluare ?.0 S'ri&i r+spunsu* .n sp/iu* *i%&r -in '&n/r"

C/r& sun 0&-&*& p& '/r& .nr&prin-&ri*& *& /u */ -ispii& p&nrus/%i*ir&/ pr&uri*r -& '&siun& in&rn+"

R+spunsu* */ &s s& +s&& */ p/in/ 3=

#n *' -&r&u0/

A0 /Buns */ s5riu* Uni+ii -& .n)+/r& Nr" >"


Es& i0pu* p&nru .n'0ir&/ Lu'r+rii -& )&ri5i'/r& Uni/& -& .n)+/r& Nr" >p& '/r& ur0&/+ s+ r/ns0i&i '/-ru*ui -i-/'i'"

"u/rare de veri

ZI CIG 3 II Control de Gestiune

Documents

Transcript of ZI CIG 3 II Control de Gestiune