Analiză economică financiară la SC Biofarm SA

Extras din referat Cum descarc?

Nr. crt. Indicatori Valori ale perioadei Abaterea absoluta (u.m.) Indice de evolutie (%)
2007 2008 
1. Cifra de afaceri Ca 
62.344.059,00 
65.102.889,00 2758830,00 104,425
2. Numar de personal Np 
317 
335 18 105,678
3. Nr.de zile lucrate/persoana z 250 252 2 1008
4. Productivitatea medie a muncii 
196668,955 194336,982 -2331,973 98,814
5. Productivitatea zilnica a muncii Wz 786,675 771,178 -15,497 98,030
6. Venituri totale Vt 64.609.550,00 70.506.360,00 5896810 119,086
7. Cheltuieli totale Cht 
48.639.931,00 
89.379.479,00 40739548
183,757
8. Rata medie a cheltuielilor ch
752,828 126,767 -626,061 16,838
9. Rb 
15.969.619,00 -18.873.119,00 2903500 118,181
10. Profit net Pnet 
13704128,00 
-24276590,00 -37980718 -177,148
11. Rata rentabilitatii comerciale Rc 21,981 -37,289 -59,270 -169,641
I. Ca = Np x 
*Abaterea absoluta
?Ca = Ca2008 - Ca2007 = Np2008 x 2008 - Np2007 x 2007
?Ca = 65.102.889 - 62.344.059
?Ca =2758830,235
1. Influenta modificarii factorului "Np"
?Ca(Np) = Np2008 x 2007 - Np2007 x 2007
?Ca(Np) = 335 x 196668,955- 317 x 196668,955
?Ca(Np) = 65.884.099,925- 62.344.058,735
?Ca(Np) = 3.540.041,19
2. Influenta modificarii factorului " "
?Ca( ) = Np2008 x 2008 - Np2008 x 2007
?Ca( ) = 65.102.887,97-65.884.099.925
?Ca( ) = - 781.210,955
*Modificarea totala
?Ca = ?Ca(Np) + ?Ca( )
?Ca = 3.540.041,19-0781.210,955
?Ca = 2.758.830,235
Interpretare....
II. Ca = Np x z x wz
*Abaterea absoluta
?Ca = Np2008 x z2008 x wz2008 - Np2007 x z2007 x wz2007
?Ca = 335 x 252 x 771,178 - 317 x 250 x 786,675
?Ca = 65.102.846,76 - 62.343.993,75
?Ca = 2.758.853,01
1. Influenta modificarii factorului "Np"
?Ca(Np) = Np2008 x z2007 x wz2007 - Np2007 x z2007 x wz2007
?Ca(Np) = 335 x 250 x 786,675 - 317 x 250 x 786,675
?Ca(Np) = 65.884.031,25-62.343.993,75
?Ca(Np) = 3.540.037,5
2. Influenta modificarii factorlui "z"
?Ca(z) = Np2008 x z2008 x wz2007 - Np2008 x z2007 x wz2007
?Ca(z) = 335 x 252 x 786,675 - 335 x 250 x 786,675
?Ca(z) =66.411.103,5 - 65.884.031,25
?Ca(z) = 527.072,25
3. Influenta modificarii factorului "wz"
?Ca(wz) = Np2008 x z2008 x wz2008 - Np2008 x z2008 x wz2007
?Ca(wz) = 65.102.846,76 - 66.411.103,5
?Ca(wz) = - 1.308.256,74

Fisiere in arhiva (1):

 Analiza Economica Financiara la SC Biofarm SA.doc