... mii leiTabel nr 2 Situatia vanzarilor lunare din produsul kanul lunaIanFebMartieAprilieMaiIunie1998240003500021000
107000210001800019993450036600350001820006600028500
anul lunaIulieAugustSeptOctNoiembrieDec1998160001582018
000165001550012300019992200021000380003700035500195
000Tabel nr.3 Situatia elementelor componente ale VA mii leiNr crtIndicator1997199819991Cheltuili cu salariile1095236129196418831272C.A.S.2738093229914
707823Fond de somaj5476264599941564Alte chelt cu personalul1856127872729025Cheltuieli cu amortizarea429241062921647186Chelt financiare42530517671720957Chelt cu impozite si taxe4465635814732074429exclusiv TVA si imp profit8Chelt cu devidende platite1020002782509Profit realizat104169317558107354410VA2180554276451562840
05Tabel nr.4 Situatia variatiei cifrei de afaceri mii leinr. crtDenumire produsCifra de afaceri mii leiVariatia CA199719981999999799981Piine alba3987564.634562876.787079373.2330918092516496.4
52Chfle simple1302061.921648438.142906146.6516040851257708
.53Lipie135631.45131875.052116245.866-19385.58-1562
9.1864Piine graham271262.9395625.1551162458.66891195.8766833.5
055Piine toast162757.74593437.7321511196.261348439917758.52
56Piine dietica379768.06527500.206813721.061433953286220.8
557Covrigi244136.61184625.072348737.598104601164112
.5268Cornuri simple596778.38659375.258813721.061216942.7154345.
8049Cornuri umplute352641.77395625.1551278704.53926062.8883079
.3710Biscuiti868041.28989062.8872092425.59122438411
03362.711Piscoturi81378.87131875.052185993.38510461
4.554118.333912Cozonac352641.77494531.443813721.061
461079.3319189.61813Batoane244136.61296718.86646498
3.464220846.9168264.59814Stiks-uri244136.61230781.3
4174368.799-69767.81-56412.54115Taietei162757.74296
718.866464983.464302225.7168264.59816Macaroane37976
8.06263750.103523106.397143338.3259356.29417Fidea35
2641.77461562.68813721.061461079.3352158.38118Foi napolitane135631.45131875.052348737.598213106.1216
862.54619Foi placinta271262.9329687.629523106.397251843.5193418
.76820Foi pizza189884.03263750.103581229.33391345.3317479.22
721Blat tort135631.45197812.577232491.73296860.2834679.154
5TOTAL1085051613187505.223249173.21239865710061668I
NDICAbII METODOLOGICESe calculeaza coeficientul de concentrare Gini Struk G EMBED Equation.3 gi structura CA pe produsen numarul de termini ai seriei.i indicile Herfindhall H, ce masoara gradul de diversificare al actvitatii EMBED Equation.3 Coeficientul G poate lua valori intre 0 si 1. Cu cat valoarea sa se apropie de unitate, cu atat activitatea este mai concentrata pe structura de calcul.Se studiaza aCA si se analizeaza structura CA pe produse cu ajutorul metodei ABC.Se traseaza curba ABC.indicator199719981999coef de concentrare G0.356339020.335762340.301562indicele Herfindhaal H0.168550.1549870.1342281n0.04761905nr. crtDenumire produsStructura cifrei de afaceri gi Structura CAla patrat1997199819991997199819991Piine alba36.7534.630.450.135056250.1197160.092720252Chf
le simple1212.512.50.01440.0156250.0156253Lipie1.2510
.50.000156250.00010.0000254Piine graham2.5350.0006250.00090.00255Piine toast1.54.56.50.0002250.0020250.0042256Piine dietica3.543.50.0012250.00160.0012257Covrigi2.251.
41.50.000506250.0001960.0002258Cornuri simple5.553.50.0030250.00250.0012259Cornuri umplute3.2535.50.001056250.00090.00302510Biscuiti8
7.590.00640.0056250.008111Piscoturi0.7510.80.000056
250.00010.00006412Cozonac3.253.753.50.001056250.001
406250.00122513Batoane2.252.2520.000506250.00050625
0.000414Stiks-uri2.251.750.750.000506250.000306250.
0000562515Taietei1.52.2520.0002250.000506250.000416
Macaroane3.522.250.0012250.00040.0005062517Fidea3.2
53.53.50.001056250.0012250.00122518Foi napolitane1.2511.50.000156250.00010.00022519Foi placinta2.52.52.250.0006250.0006250.0005062520Foi pizza1.7522.50.000306250.00040.00062521Blat tort1.251.510.000156250.0002250.0001TOTAL100100100
0.168550.1549870.134228Metoda ABC de analiza a CA pe produsnr. crtCA 1997CA ordonCA cumulCA 1998CA ordonCA cumulCA 1999CA ordonCA cumul139875653987565398756545628774562877456287770
793737079373707937321302062130206252896271648438164
84386211315290614729061479985519.931356318680416157
668131875.1989062.972003781162462092426120779454271
2635967786754446395625.2659375.37859753116245915111
961358914251627583797687134214379768593437.75934388
453191151119612787051486784663797683797687513982759
536527500.25275008980691527500813721116245916030305
724413735264278666241112178184625.14945319475222102
203234873881372116844026813721859677835264282192661
464820659375.34615639936785148359481372181372117657
7471627442935264235264285719081817461395625.2395625
103324101879219127870581372118471468244116310868041
27126388431712088724989062.939562510728035227484520
924268137211928518932548841181379271263911443323599
87131875.132968811057723260453218599358122919866418
38361141235264224413793585702604124494531.429671911
354442290125181372152310620389525435922013244137244
13796027072848260296718.929671911651161319797046498
352310620912631488232614244137244137984684330923972
30781.326375011914911346172017436946498321377615534
731015162758189884100367273282281296718.92637501217
866137254704649834649832184259858122931637976816275
8101994853445039263750.1230781124094423956252523106
348738221913366161031173526421627581036224336077974
61562.719781312607255415406481372134873822540073650
976818135631135631104978743743428131875.11846251279
188043386893487382324922277256567422601927126313563
1106335063879059329687.6131875129237554470564523106
185993229585596928254201898841356311076913740146912
63750.113187513055630460243958122917436923132927710
26222113563181379108505164096070197812.613187513187
5054734314232492116246232491737218868TOTAL108505161
085051618161051244595621131875051318750521887302349
3344572324917323249173387121983730372787052835.4271
262985718783296876151119635812293622464246425661422
681422136923Xa4Xc9Xb8Xa 5Xc9Xb 7Xc7Xa 6Xb 8y 1997x 1997y 1998x 1998y 1999x 1999y teoreticx teoretic62464 5 64665 5 861286 12 871475 9 10021100 21 10021100 7 EMBED Excel.Chart.8 ts b Modele de analiza factoriala a CA EMBED Equation.3 Analiza facoriala a CA pentru perioada de analiza...
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