Capitolul III

$1$/,=$67$7,67,&

'HVI XUDUHD DFWLYLW

$327(1

,$/8/8,(&2120,&

LL HFRQRPLFH LPSXQH FRQVXPXO D GLYHUVH UHVXUVH QDWXUDOH XPDQH

PDWHULDOHLQIRUPD LRQDOHHWF5HVXUVHOHDWUDVHvQDFWLYLWDWHDHFRQRPLF SRWILVWXGLDWHDWkWFD

resurse
avansateVDXRFXSDWH FDSLWDOIL[FDSLWDOFLUFXODQWIRU  GHPXQF IDFWRUXOQDWXU FkWLFD resurse
consumate,FRQVXPXOGHIDFWRULGHSURGXF LHFDUHGDF HVWHH[SULPDWYDORULFHVWHFXSULQVvQFRVWXULOH
FXUHQWH DOH SURGXF LHL DPRUWL]DUHD FDSLWDOXOXL IL[ fondul de salarizare, cheltuielile cu mijloace
materiale circulante.)
&DUDFWHUXOHWHURJHQDOUHVXUVHORUDYDQVDWHRFXSDWHIDFHGLILFLO GHWHUPLQDUHDXQXLLQGLFDWRU

GH DQVDPEOX DO DFHVWRUD GH DFHHD RELQXLW DQDOL]D VWDWLVWLF  SULYHWH ILHFDUH GLQ HOHPH

ntele

componente n parte.
8QHOH UHVXUVH FRQVXPDWH SRW IL H[SULPDWH DWkW vQXQLW

L IL]LFH WRDWH SRWILH[SULPDWH YDORULF

([SULPDUHD YDORULF  G  SRVLELOLWDWHD UHXQLULL DFHVWRUD vQWU XQ LQGLFDWRU FDUH H[SULP  YROXPXO WRWDO DO

resurselor consumate.
Poten LDOXO HFRQRPLF DO XQHL VRFLHW L FRPHUFLDOH SRDWH IL DQDOL]DW L GLQ SXQFW GH YHGHUH
financiar, n acest caz analiza efectundu-VH SH ED]D LQGLFDWRULORU FXSULQL vQ ELODQ XO FRQWDELO DO
acesteia.
%#4#%6'4+<#4'#56#6+56+%##216'0

DatorLW

+#.7.7+7/#0

 ORFXOXL LPSRUWDQW SH FDUH IDFWRUXO PXQF  vO RFXS  vQ DFWLYLWDWHD HFRQRPLF 

FXQRDWHUHD DVSHFWHORU SULQFLSDOH FDUH FDUDFWHUL]HD]  IRU D GH PXQF  D DJHQ LORU HFRQRPLFL

constituie un important aspect n fundamentarea deciziilor economice.

Pentru caracWHUL]DUHD IRU HL GH PXQF  HVWH QHFHVDU  HYLGHQ LHUHD XQRU DVSHFWH FD YROXPXO
VWUXFWXUDGLQDPLFDPLFDUHDXWLOL]DUHDIRU HLGHPXQF 

,QGLFDWRULGHYROXPDLIRU HLGHPXQF
3RWHQ LDOXOXPDQGHFDUHGLVSXQHXQDJHQWHFRQRPLFHVWHH[SULPDWSULQLQGLFDWRUXOQXP UXO
VDODULD LORUQXP UVFULSWLF$FHVWLQGLFDWRUFDUDFWHUL]HD] QLYHOXOSRWHQ LDOXOXLXPDQODXQPRPHQW
GDW L HVWH IRUPDW GLQ WRWDOLWDWHD FHORU FDUH DX FRQWUDFW GH PXQF  FX XQLWDWHD SHQWUX FDUH VH IDFH
FDOFXOXO LQGLIHUHQW GDF  DX IRVW SUH]HQ L OD OXFUX VDX DEVHQ L GLQ GLIHULWH PRWLYH vQ SHULRDGD GH
FDOFXO $VWIHO GHILQLW QXP UXO VDODULD LORU HVWH XQ LQGLFDWRU GH VWRF Q DQDOL]HOH HFRQRPLFH
LQGLFDWRULL FDUH P VRDU  IRU D GH PXQF  VXQW vQ FHOH PDL PXOWH FD]XUL FRUHOD L FX LQGLFDWRULL

de

IOX[ 'H DFHHD HVWH QHFHVDU V  ILH FDOFXODW QXP UXO PHGLX SHQWUX R DQXPLW  SHULRDG  LQGLFDWRU
FDUH SRDWH IL FRUHODW FX SURGXF LD VDX DO L LQGLFDWRUL GH IOX[ SHQWUX GHWHUPLQDUHD XQRU LQGLFDWRUL
GHULYD LFXPVXQWSURGXFWLYLWDWHDPXQFLLvQ]HVWUDUHDP

uncii cu mijloace fixe etc.

1XP UXO PHGLX VH FDOFXOHD]  GLIHULW SHQWUX PXQFLWRUL L SHQWUX FHOHODOWH FDWHJRULL GH
VDODULD L

M

1XP UXO PHGLX GH PXQFLWRUL 

PXQFLWRULORUDIOD LvQILHFDUH]LvQHYLGHQ DXQLW

M=

Mi
nz

n care:
Mi - QXP

VH FDOFXOHD]  FD PHGLH DULWPHWLF  D QXP UXOXL

LLSHQWUXFDUHVHIDFHFDOFXOXO

(3.1)

UXO PXQFLWRULORU GLQ ]LXD  SHQWUX ]LOH OLEHUH L V UE WRUL VH FRQVLGHU  QXP UXO

H[LVWHQWvQXOWLPD]LOXFU WRDUHSUHPHUJ WRDUH

nz -QXP UXO]LOHORUFDOHQGDULVWLFHDOHSHULRDGHL
n cazul personalului de conducere, administrativ-IXQF LRQ

UHVF GDWRULW  IOXFWXD LHL PDL

PLFL QXP UXOPHGLX VH FDOFXOHD]  SH ED]D QXP UXOXL H[LVWHQWODvQFHSXWXO L VIkULWXO SHULRDGHL GH

calcul:

CAF =

CAF i +CAF s
2

(3.2)

n care:
CAF -QXP UXOPHGLXDOSHUVRQDOXOXL de conducere, administrativ-IXQF LRQ UHVF
CAF i ; CAF s - QXP UXO SHUVRQDOXOXL GH FRQGXFHUH DGPLQLVWUDWLY-IXQF LRQ UHVF OD vQFHSXWXO
UHVSHFWLYVIkULWXOSHULRDGHL
3HQWUX SHULRDGH PDL PDUL GH R OXQ  QXP UXO PHGLX VH FDOFXOHD]  FD PHGLH D QXP UXOXL

mediu lunar. $VWIHOQXP

MT RI M =

UXOPHGLXWULPHVWULDODOPXQFLWRULORUYDIL

MI +MI I +MI I I
3

8QDOWLQGLFDWRUDOUHVXUVHLIRU

(3.3)
GHPXQF HVWHWLPSXO GHPXQF H[SULPDWvQ ]LOHVDXRUH

(vezi 3.1.5)
&DUDFWHUL]DUHDVWDWLVWLFDDVWUXFWXULLIRU HLGHPXQF

Un obiectiv imSRUWDQWDODQDOL]HLIRU HLGHPXQF

HVWHFXQRDWHUHDSULQFLSDOHORUFRPSRQHQWH

DOH DFHVWHLD FXQRVFkQG IDSWXO F  UHDOL]DUHD RELHFWLYHORU SURSXVH LPSXQH DVLJXUDUHD QX QXPDL D
YROXPXOXLIRU HLGHPXQF FLLDXQHLDQXPLWHVWUXFWXULDDFHVWHLD

Caracterizarea VWUXFWXULL IRU HL GH PXQF

 SUHVXSXQH JUXSDUHD DFHVWHLD vQ IXQF LH GH GLIHULWH

criterii.
$VWIHO vQ IXQF LH GH ORFXO L UROXO

pe care-O DX vQ GHVI

GHVI RDU DFWLYLWDWHDVDODULD LLVXQWJUXSD LvQXUP

XUDUHD DFWLYLW

LL XQLW

LL vQ FDUH L

WRDUHOHFDWHJorii socio-profesionale: personal cu

IXQF LL GH FRQGXFHUH SHUVRQDO FX IXQF LL GH H[HFX LH FX VWXGLL VXSHULRDUH PDLWUL WHKQLFLHQL L DOW
SHUVRQDO FX VWXGLL PHGLL IXQF LRQDUL OXFU WRUL RSHUDWLYL GLQ FRPHU  L VHUYLFLL PXQFLWRUL FDOLILFD L

muncitori nHFDOLILFD L &XQRDWHUHD DFHVWHL VWUXFWXUL HVWH LPSRUWDQW

 SULQ IDSWXO F  RIHU  LQIRUPD LL

QHFHVDUH IXQGDPHQW ULL P VXULORU FDUH V  DVLJXUH UDSRUWXUL QRUPDOH vQWUH GLIHULWH FDWHJRULL GH
VDODULD L 8WLOL]kQG LQIRUPD LLOH RIHULWH GH JUXSDUHD GH PDL VXV VH SR

ate determina, pe de o parte,

VWUXFWXUD VDODULD LORU SH JUXSHOH SUH]HQWDWH LDU SH GH DOW  SDUWH VH SRW FDOFXOD SURSRU LLOH FDUH VH

stabilesc ntre diferite categorii de personal. Astfel, importante pentru fundamentarea deciziilor sunt
SURSRU LL

FXP

DU

IL

PXQFLWRUL

QHFDOLILFD LPXQFLWRUL

FDOLILFD L

PXQFLWRULIXQF LRQDUL

PXQFLWRULPDLWULWHKQLFLHQLLDOWSHUVRQDOGHVSHFLDOLWDWHFXVWXGLLPHGLLHWF
'HDVHPHQHDVDODULD LLVXQW JUXSD LvQIXQF LHGH
YkUVW

vechimeGXS

 WLSXOLQLYHOXOFDOLILF

ULL

sex etc.
'HVHRULVHXWLOL]HD] JUXS ULFRPELQDWHvQIXQF LHGHGRX VDXPDLPXOWHFDUDFWHULVWLFLFXP

ar fi:
-JUXSDUHDPXQFLWRULORUSHSURIHVLLLFDWHJRULLGHFDOLILFDUH
-JUXSDUHDPXQFLWRULORUvQIXQF LHGHYHFKLPHLFDWHJRULDGHFDOLILFDUHHWF
'DF  QRW P FX T i  QXP UXO VDODULD LORU GLQWU-R JUXS  L  T i  QXP UXO WRWDO DO VDODULD LORU
VWUXFWXUDYDILGHWHUPLQDW FXUHOD LD

gTi =

Ti
 Ti

100

(3.4)

'LQDPLFDIRU HLGHPXQF
&DUDFWHUL]DUHD GLQDPLFLL IRU HL GH PXQF  VH SRDWH HIHFWXD DWkW FX DMXWRUXO LQGLFD

torilor

DEVROX L FkW L UHODWLYL VH SRDWH HIHFWXD SHQWUX ILHFDUH FDWHJRULH GH VDODULD L FkW L SHQWUX WRWDO IRU

GHPXQF 
/DQLYHOXOXQHLJUXSHRE LQXWHvQIXQF LHGHGLIHULWHFULWHULLGHJUXSDUHGLQDPLFDYDIL

T1
T0

iT =

100

(3.5)

iar la nivelul agentului economic:

IT =

T1
T0

100

(3.6)

respectiv:


T = T1 T0

vQP ULPLDEVROXWH

(3.7)

'DF  VH XUP UHWH GHWHUPLQDUHD LQIOXHQ HL VWUXFWXULL DVXSUD GLQDPLFLL XQHL FDWHJRULL GH
VDODULD LLQGLFHOHSRDWHILVFULVFDvQUH]XOWkQGLQIOXHQ HOHFRUHVSXQ] WRDUH

gT1  T 1
gT0  T 0

gT1  T 1
gT0  T 1

gT0  T 1
gT0  T 0

(3.8)

LQIOXHQ DLQIOXHQ DYROXPXOXL

VWUXFWXULLWRWDOGHVDODULD L

8Q ORF LPSRUWDQW vO RFXS  DQDOL]D QXP UXOXL UHDOL]DW GH VDODULD L vQ FRPSDUD LH FX QXP UXO
SUHY ]XWSHQWUXRDQXPLW SHULRDG 
$QDOL]D VH SRDWH HIHFWXD vQ GRX  YDULDQWH QHFRUHODW FX UHDOL]DUHD SURGXF LHL L FRUHODW FX

aceasta.

T r FXQXP

QSULPXOFD]VHFRPSDU QXP UXOUHDOL]DW

I Tr /p =

Tr
Tp

T p):

UXOSUHY ]XW

100

(3.9)

'HS LUHDQXP UXOXLSUHY ]XWHVWHDGPLVLELO LQXDIHFWHD] QHJDWLYDFWLYLWDWHDvQFRQGL LLOH

FDUH HVWH vQVR LW  GH FUHWHUHD SURGXF LHL vQWU XQ ULWP PDL PDUH GHFkW FUHWHUHD QXP UXOXL

VDODULD

I Q > I Tr /pOXFUXFDUHVHPQLILF
LORU r /p

vQIDSWFUHWHUHDSURGXFWLYLW

LLPXQFLL

QFD]XOvQFDUH FRUHO PQXP UXO VDODULD LORUUHDOL]DW FXvQGHSOLQLUHD SUHYHGHULORU

T r FXQXP

SULYHWHSURGXF LDFRPSDU P

T p IQ
r /p.
UXODGPLVLELO

n ceea ce

Q SUDFWLF  VH RELQXLHWH FD UH]XOWDWHOH FRPSDU ULL vQ DFHVWFD] V  VH H[SULPH VXE IRUP  GH

ritm sau PRGLILFDUHDEVROXW :

RT =

Tr

T p I Q
r /p

100 100

(3.10)

respectiv
T

=  T r  T pl I Q
r /pl

R T < 0 respectiv
HFRQRPLLGHIRU

T

< 0 LQGLF

(3.11)
 R IRORVLUH MXGLFLRDV  D IRU HL GH PXQF  UHDOL]DUHD XQHL

GHPXQF FDXUPDUHDFUHWHULLSURGXFWLYLW

LLPXQFLL

&DUDFWHUL]DUHDPLF

ULLIRU HLGHPXQF

9ROXPXOVWUXFWXUDGLQDPLFDIRU HLGHPXQF VXQWGHWHUPLQDWHGHLQWU ULOHLLHLULOHGHIRU

GH PXQF  vQ FXUVXO SHULRDGHL DQDOL]DWH 3HQWUX FDUDFWHUL]DUHD PLF ULL IRU HL GH PXQF  HVWH QHFHVDU
V FXQRDWHP

-QXP UXOH[LVWHQWODvQFHSXWXOSHULRDGHLDQDOL]DWH7

-WRWDOLQWU ULQRLDQJDMD LvQFXUVXOSHULRDGHLDQDOL]DWH( Ti )
- WRWDO LHLUL SOHF UL vQ FXUVXO SHULRDGHL DQDOL]DWH GHIDOFDW SH FDX]H WUDQVIHU GHPLVLH
concedieri etc.Te)
-QXP UXOH[LVWHQWODVIkULWXOSHULRDGHLDQDOL]DWH7 77L Te )
3HED]DDFHVWRULQIRUPD LLVHFDOFXOHD] RVHULHGHLQGLFDWRULGHULYD L

- FRHILFLHQWXO LQWU

ULORU  UDSRUWXO GLQWUH QXP UXOFHORU LQWUD L vQFXUVXO SHULRDGHL L QXP UXO

mediu;
- FRHILFLHQWXO LHLULORU - UDSRUWXO GLQWUH QXP UXO FHORU LHL L LQGLIHUHQW GH FDX]H L QXP UXO
mediu al personalului;
- coeficientul flXFWXD LHL - UDSRUWXO GLQWUH QXP UXO SHUVRQDOXOXL SOHFDW GLQ SURSULH LQL LDWLY 
VDXFRQFHGLDWLQXP UXOPHGLXDOSHUVRQDOXOXL

- FRHILFLHQWXO PLF
personalului.

ULL JHQHUDOH

- UDSRUWXO GLQWUH LQWU

UL SOXV LHLUL L QXP UXO PHGLX DO

&XQRDWHUHD DFHVWRU LQGLFDWRUL vQ SHULRDGH VXFFHVLYH GH WLPS SH FDWHJRULL GH FDOLILFDUH L
PHVHULL SH VHF LL L DFWLYLW

L SHUPLWH LGHQWLILFDUHD ORFXULORU GH PXQF  D PHVHULLORU FX IOXFWXD LH

ULGLFDW  SHUPLWH LGHQWLILFDUHD FDX]HORU IOXFWXD LHL L SH DFHDVW  ED]  IXQGDPHQW

area deciziilor care

V  FRQWULEXLH OD UHGXFHUHD DFHVWHLD 6WDELOLWDWHD IRU HL GH PXQF  DUH R PDUH LPSRUWDQ

 DVXSUD

HILFLHQ HLXWLOL] ULLDFHVWHLD

$QDOL]DVWDWLVWLFDDXWLOL]

ULLWLPSXOXLGHPXQF

$QDOL]D IRU HL GH PXQF  SH ED]D LQGLFDWRUXOXL QXP U PHGLX GH VDODULD L QX LQH FRQW GH
WLPSXOGHPXQF QHXWLOL]DWGDWRULW IDSWXOXLF DFHVWDFXSULQGHSHUVRDQHOHDIODWHvQHYLGHQ DXQLW

LL

LQGLIHUHQWGDF VXQW SUH]HQWHVDX QXODOXFUXGDF OXFUHD] VDXQXLQWHJUDO]LXDGHOXFUX/XDUHDvQ

considerare a acestor aspecte conduce la determinarea unor indicatori cum ar fi fondul de timp
PD[LP GLVSRQLELO WLPSXO GH OXFUX HIHFWLY WLPSXO QHOXFUDW HWF H[SULPD L vQ RUH-RP L ]LOH-om,
SUHFXPLDXQRULQGLFDWRULGHULYD LFDOFXOD LSHED]DDFHVWRUD
3ULQRU
]LGHSUH]HQ

-omOXFUDW

VHvQ HOHJHRSHULRDG GHRRU OXFUDW GHXQPXQFLWRU=L RPH[SULP R

ODOXFUXDXQXLPXQFLWRULQGLIHUHQWGHQXP UXOGHRUHOXFUDWHvQDFHD]L

,QIRUPD LLOH QHFHVDUH DQDOL]HL XWLOL] ULL WLPSXOXL GH OXFUX VXQW VLQWHWL]DWH vQ 

BalaQ

XWLOL]

D

ULL WLPSXOXL GH OXFUX HODERUDW  GH UHJXOD SHQWUX FDWHJRULD  PXQFLWRUL $FHDVWD FXSULQGH

XUP WRULLLQGLFDWRUL

I. Resurse de timp de lucru:

a) Fondul de timp calendaristic (FTCGHWHUPLQDWFXUHOD LLOH
- n zile-om

F T CZ = M nz

(3.12)

- n ore-om

F T CM = M nz 8

(3.13)

E =LOH OLEHUH L V UE WRUL OHJDOH

- exprimate n zile-RP L RUH-om. Dimensiunea acestui

LQGLFDWRU HVWH vQ IXQF LH GH QXP UXO GH DVWIHO GH ]LOH vQ SHULRDGD OXQD DQDOL]DW  L QXP UXO GH

muncitori.
F&RQFHGLLGHRGLKQ 

- de asemenea exprimat ca zile-RPLRUH-om.

d) Fondul de timp maxim disponibil (FTMD) exprimat n:
- zile om (FTMDZ)
- ore om (FTMDM)
d = a - (b + c)

II. Utilizarea timpului de lucru

e) Timpul efectiv lucrat:
- n zile-om (TZ)
- n ore-om (TH)
f) Timp nelucrat, din care:
f 1 ) Timp nelucrat n zile ntregi - exprimat n zile-RPLRUH-om;
f 2 ) Timp nelucrat n cadrul zilei de lucru - exprimat n ore-om.
7LPSXO QHOXFUDW VH H[SULP  SH FDX]H FRQFHGLL GH PDWHUQLWDWH L SURJUDP UHGXV SHQWUX

maternitate, concedii deERDO LSURJUDPUHGXVSHQWUXERDO

d=e+f
)RORVLQGLQGLFDWRULLDEVROX LGLQEDODQ

vQYRLULFRQFHGLLI U SODW HWF

VHSRWFDOFXODRVHULHGHLQGLFDWRULGHULYD L

- gradul de folosire a fondului de timp maxim disponibil:

TZ
F T MDZ

100

(3.14)

respectiv,
TH
F T MDM

100

(3.15)

- durata medie a zilei de lucru (DZ ) -H[SULP

ntr-o zi:

DZ =

QXP UXOPHGLXGHRUHOXFUDWHGHXQPXQFLWRU

TH
TZ

(3.16)

- gradul de utilizare a zilei de lucru (KDZ):

KDZ =

DZ
DNZ

100

(2.17)

n care: DNZ -GXUDWDQRUPDO D]LOHLGHOXFru (de obicei 8 ore);

- durata medie a lunii de lucru (DL ) - H[SULP  QXP UXO PHGLX GH ]LOH OXFUDWH vQWU-R OXQ
un muncitor:

DL =

TZ
M

 GH

(3.18)

- gradul de utilizare a lunii de lucru (KDL):

KDL =

DL
DNL

100

(3.19)

n care: DNL -GXUDWDQRUPDO DOXQLLGHOXFUX analizate;

-SLHUGHULOHGHWLPSGDWRUDWHQHXWLOL] ULLFRPSOHWHD]LOHLGHOXFUX

(DZ DNZ ) T Z
-SLHUGHULOHGHWLPSGDWRUDWHQHXWLOL]

(3.20)
ULLFRPSOHWHDOXQLLGHOXFUXH[SULPDWHvQ]LOH

(DL DNL ) M

-om:

(3.21)

&XQRDWHUHD WLPSXOXL WRWDO QHOXFUDW L D SURGXFWLYLW

LORU RUDUH L ]LOQLFH G  SRVLELOLWDWHD

HYDOX ULLSLHUGHULORUGHSURGXF LHGDWRUDWHQHXWLOL] ULLFRPSOHWHDWLPSXOXLGHOXFUXUHVSHFWLY

-SLHUGHULOHGHSURGXF LHSHVHDPDXWLOL]

ULLLQFRPSOHWHD]LOHLGHOXFUX

(DZ DNZ ) T Z Wh

(3.22)

n care: Wh - pURGXFWLYLWDWHDRUDU 
-SLHUGHULOHGHSURGXF LHSHVHDPDXWLOL]

ULLLQFRPSOHWHDOXQLLGHOXFUX

(DL DNL ) M Wz

(3.23)

n care: Wz -SURGXFWLYLWDWHD]LOQLF

'HDVHPHQHDVHSRWGHWHUPLQDSLHUGHULOHWRWDOHGHSURGXF LHSHVHDPDXWLOL] ULLLQFRPSOHWHD

zileiLOXQLLGHOXFUXSULQvQVXPDUHDUHOD LLORUL

$SOLFD LD
Q WDEHOXO  VH SUH]LQW  R VHULH GH LQGLFDWRUL H[WUDL GLQ %DODQ D XWLOL] ULL WLPSXOXL GH OXFUX D
VRFLHW

LLFRPHUFLDOH$YDQWXOvQOXQDLXQLH3HQWUXOXQDUHVSHFWLY QXP UXOPHGLXDOPXQFLWRULORU

M=560 persoane.
Tabelul 3.1
,QGLFDWRULDLXWLOL]

Nr.
crt.

ULLWLPSXOXLGHOXFUX

Indicatorul

1
2
3
4
5

zile-om

ore-om

16800
4480
1008
11312
10976

134400
35840
8064
90496
81771

Fondul de timp calendaristic

=LOHOLEHUHLV UE WRULOHJDOH
&RQFHGLLGHRGLKQ

Fondul de timp maxim disponibil

Timpul efectiv lucrat

3HQWUXFDUDFWHUL]DUHDGHWDOLDW DXWLOL] ULLWLPSXOXLGHOXFUXvQOXQDLXQLHFDOFXO PXUP WRULL

LQGLFDWRULGHULYD L

1. Gradul de utilizare a fondului de timp maxim disponibil:

-SHED]DLQGLFDWRULORUH[SULPD LvQRP-zile:
Tz
F T MDZ

100 =

10976
11312

100 = 97, 02%

-SHED]DLQGLFDWRULORUH[SULPD LvQRP-ore:
TH
F T MDM

81771
100 = 134400
100 = 90, 35%
2. Durata medie a zilei de lucru:

DZ =

TH
TZ

81771
10976

= 7, 45 zile

Gradul de utilizare a zilei de lucru:

KDZ =

DZ
DNZ

100 =

7,45
8,00

100 = 93, 13%

3. Durata medie a lunii de lucru:

DL =

TZ
M

10976
560

= 19, 6 zile

Gradul de utilizare a lunii de lucru:

KDL =

DL
DNL

100 =

19,6
22,0

100 = 89, 01%

3LHUGHULOHGHWLPSGDWRUDWHQHXWLOL] ULLFRPSOHWHDOXQLLGHOXFUX

(DZ DNZ ) T Z = (7, 45 8, 00) 10976 = 6036, 8 ore

3LHUGHULOHGHWLPSGDWRUDWHQHXWLOL] ULLFRPSOHWHDOXQLLGHOXFUX

(DL DNL ) M = (19, 6 22) 560 = 1344 zile

6. Pierderile totale de timp ca urmare a neutilL]

ULLFRPSOHWHD]LOHLLOXQLLGHOXFUX

- 6036,8 + 8 (-1344) = -16788,8 ore

 WLLQG F  SURGXFWLYLWDWHD RUDU  vQ OXQD DQDOL]DW  D IRVW  PLO OHL SURGXF LD QHUHDOL]DW  FD

urmare a folosirii incomplete a timpului de lucru este:

16788,8 300 = 5.036.640 lei
%#4#%6'4+<#4'#56#6+56+%##216'0

$QDOL]DVWDWLVWLF

+#.7.7+/#6'4+#.

DPLMORDFHORUIL[H

0LMORDFHOHIL[HVXQWEXQXULFDUHVHIRORVHVFvQDFWLYLWDWHDHFRQRPLF RSHULRDG vQGHOXQJDW 

S VWUkQGX LIRUPDIL]LF LQL LDO 

n conIRUPLWDWHFX SUDFWLFD FRQWDELO

 L VWDWLVWLF DFWXDO  VXQW FRQVLGHUDWHPLMORDFH IL[H RELHFWXOVDX

FRPSOH[XO GH RELHFWH FH VH XWLOL]HD]  FD DWDUH L vQGHSOLQHVF FXPXODWLY GRX  FRQGL LL DX R YDORDUH
GH LQWUDUH PDL PDUH GH  PLO OHL L R GXUDW  QRUPDO  GH X

tilizare mai mare de un an. Plafonul

SUHY ]XWGHFDWUHOHJLXLWRUOD PLOOHLSRDWHILFRUHFWDWSHULRGLFvQIXQF LHGHHYROX LDSUH XULORUvQ

economie.Totodata,fixarea acestui plafon indica caracterul relativ conventional al diferentierii

dintre mijloacele fixe si obiectele de inventar.
0LMORDFHOH IL[H vPSUHXQ  FX WHUHQXULOH FRQVWLWXLH FDSLWDOXO LPRELOL]DW vQ DFWLYH FRUSRUDOH
DIODWODGLVSR]L LDDJHQWXOXLHFRQRPLF
&DUDFWHUL]DUHD VWDWLVWLF  D PLMORDFHORU IL[H QHFHVLW  HYLGHQ LHUHD YROXPXOXL VWUXFWXUL

i,

GLQDPLFLLVW ULLIL]LFHPLF ULLLXWLOL]DUHDDFHVWRUD

1. Volumul mijloacelor fixe

9ROXPXO PLMORDFHORU IL[H SRDWH IL P VXUDW SULQ LQWHUPHGLXO D GRX  JUXSH GH LQGLFDWRUL
LQGLFDWRUL vQ XQLW

L IL]LFH L LQGLFDWRUL vQ XQLW

L YDORULFH ,QGLFDWRULL vQ XQLW

L IL]LFH VXQW XWLOL]D L

SHQWUX P VXUDUHD YROXPXOXL PLMORDFHORU IL[H SH FDWHJRULL DOH DFHVWRUD 3H ED]D LQGLFDWRULORU vQ
XQLW

L IL]LFH QX VH SRDWH FDOFXOD XQ LQGLFDWRU VLQWHWLF FDUH V  UHIOHFWH YROXPXO PLMORDFHORU IL[H OD

nivelul agentului economic 3HQWUX DFHDVWDHVWHQHFHVDU

 H[SULPDUHD YROXPXOXL PLMORDFHORUIL[HFX

DMXWRUXO XQRU  LQGLFDWRUL YDORULFL (YDOXDUHD PLMORDFHORU IL[H DVLJXU  SRVLELOLWDWHD GHWHUPLQ ULL
YROXPXOXLYDORULFDODFHVWRUDDVWUXFWXULLLPLF ULLORUSUHFXPLFRUHODUHDPLMORDFHORUIL[HFXDO L

indicatori economici.
0LMORDFHOH IL[H SRW IL H[SULPDWH OD YDORDUHD LQL LDO  YDORDUHD U PDV  VDX YDORDUHD GH

nlocuire( cu referire la valoarea intiala sau cea ramasa).

9DORDUHD LQL LDO
sau valoarea de inventar (VI) UHSUH]LQW

 WRWDOLWDWHD FKHOWXLHOLORU I FXWH FX

FRQVWUXLUHDVDXDFKL]L LRQDUHDWUDQVSRUWXOLSXQHUHDvQIXQF LXQHDPLMORDFHORUIL[H

Q FRQIRUPLWDWH FX /HJHD SULYLQG DPRUWL]DUHD FDSLWDOXOXL LPRELOL]DW vQ DFWLYH FRUSRUDOH L

necorporale", mijloacele fixe sunt nregistrDWH OD YDORDUH GH LQWUDUH SULQ FDUH VH vQ HOHJH YDORDUHD
U PDV  DFWXDOL]DW  DIHUHQW  PLMORDFHORU IL[H FDUH DX IRVW UHHYDOXDWH vQ FRQIRUPLWDWH FX KRW UkUL DOH

*XYHUQXOXL SUH XO GH DFKL]L LH SHQWUX PLMORDFHOHIL[H SURFXUDWHFX WLWOX RQHURV FRVWXO GH SURGXF LH
SHQWUX PLMORDFHOH IL[H FRQVWUXLWH VDX SURGXVH vQ XQLWDWHD SDWULPRQLDO  YDORDUHD DFWXDO  SHQWUX
PLMORDFHOH IL[H GREkQGLWH FX WLWOX JUDWXLW HVWLPDW  SH ED]D SURSXQHULORU I FXWH GH VSHFLDOLWL
YDORDUHDGH DSRUWDFFHSWDW GHS U LSHQWUXPLMORDFHOHIL

xe intrate n patrimoniu cu ocazia asocierii,

IX]LRQ ULL 9DORDUHD LQL LDO  VHUYHWH OD FXQRDWHUHD YROXPXOXL YDORULF DO PLMORDFHORU IL[H GH FDUH
GLVSXQH R XQLWDWH LQGLIHUHQW GH VWDUHD IL]LF  D DFHVWRUD 3H ED]D HL VH FDUDFWHUL]HD]  GLQDPLFD L

structura PLMORDFHORUIL[HLVHDQDOL]HD]

HILFLHQ DIRORVLULLDFHVWRUD

9DORDUHD GH LQWUDUH D PLMORDFHORU IL[H L GXUDWD QRUPDO  GH IXQF LRQDUH D DFHVWRUD VWDX OD
ED]D FDOFXO ULL DPRUWL] ULORU Q YHGHUHD LQHULL SDVXOXL FX SURJUHVXO WHKQLF GXUDWHOH QRUPDWH GH

fuQF LRQDUH VXQW UHYL]XLWH SHULRGLF GDU QX PDL WkU]LX GH  DQL 9DORDUHD LQL LDO

 VH PRGLILF  FX

RFD]LDUHHYDOX ULLDFHVWRUDVDXDH[HFXW ULLXQRUOXFU ULVXSOLPHQWDUH

9DORDUHD U

PDV

VR H[SULP

 SDUWHD GLQ YDORDUHD LQL LDO  FDUH QX D IRVW vQF  WUDQVIHUDW 

DVXSUD SURGXF LHL SULQ LQWHUPHGLXO DPRUWL] ULL 6H VWDELOHWH FD GLIHUHQ

 vQWUH YDORDUHD LQL LDO  L

DPRUWL]DUHD FDOFXODW  SkQ  vQ PRPHQWXO FDOFXOXOXL Q VFRSXO UHFXSHU ULL PDL UDSLGH SH FDOHD
DPRUWL] ULLDPLMORDFHORUIL[HGHFDUHGLVSXQDJHQ LLHFRQRPLFLSRWDOHJHXQHOHGLQXUP WRDUHOHWUHL

regimuri de amortizare:
-DPRUWL]DUHOLQLDU  -FDUHFRQVW

vQLQFOXGHUHD XQLIRUP vQFKHOWXLHOLOHGHH[SORDWDUH DXQRU

VXPH IL[H VWDELOLWH SURSRU LRQDO FX QXP UXO GH DQL DL GXUDWHL QRUPDOH GH IXQF LRQDUH D PLMO

ocului

fix;
-DPRUWL]DUHGHJUHVLY -FDUHVHUHDOL]HD] SULQPXOWLSOLFDUHDFRWHORUGHDPRUWL]DUHOLQHDU FX
un coeficient cuprins ntre 1,5 -vQIXQF LHGHGXUDWDQRUPDO GHXWLOL]DUHDPLMORFXOXLIL[
-DPRUWL]DUHDFFHOHUDW -FDUHFRQVW vQLQFOXGHUHDvQSULPXODQGHIXQF LRQDUHvQFKHOWXLHOLOH
GHH[SORDWDUHDXQHLDPRUWL] ULGHSkQ ODGLQYDORDUHDGHLQWUDUHDPLMORFXOXLIL[
9DORDUHDU

PDV

VW ODED]DDQDOL]HLFRQFRUGDQ HLvQWUHYDORDUHDVFULSWLF DPLMORDFHORUIL[H

L VWDUHD WHKQLF  D DFHVWRUD 3ULQ LQWHUPHGLXO HL VH FDUDFWHUL]HD]  VWDUHD IL]LF  D PLMORDFHORU IL[H
HILFLHQ D IRORVLULL ORU VH IXQGDPHQWHD]  GXUDWD SRVLELO  GH IXQF LRQDUH L RELHFWLYHOH GLQ GRPHQLXO
LQYHVWL LLORU HWF $JHQ LL HFRQRPLFL DX REOLJDWLYLWDWHD UDSRUW ULL vQ ILHFDUH DQ D YDORULL U PDVH D
PLMORDFHORUIL[HSUHFXPLDPRUWL]DUHDWRWDO DDFHVWRUD

Valoarea de nlocuire (VI) VH VWDELOHWH FX RFD]LD UHHYDOX

ULL PLMORDFHORU IL[H DF LXQH

HIHFWXDW SHULRGLFSHQWUXDSXQHGHDFRUGYDORDUHDODFDUHILJXUHD] vQHYLGHQ

LSUH XOvQYLJRDUH

vQ PRPHQWXO UHHYDOX ULL &X RFD]LD UHHYDOX ULL VH VWDELOHVF YDORUL GH LQYHQWDU XQLWDUH SHQWUX WRDWH
PLMORDFHOHIL[HGHDFHODLIHOLQGLIHUHQWGHPRPHQWXOSXQHULLvQIXQF LXQH
9DORULOHODFDUHSRWILH[SULPDWHPLMORDFHOHIL[HHYLGHQ LD] YROXPXOYDORULFDODFHVWRUDODXQ
PRPHQWGDWGHFLVXEIRUP GHVWRFQDQDOL]DHFRQRPLF PLMORDFHOHIL[HVHFRUHOHD] FXLQGLFDWRULL
FDUHVHUHIHU ODRSHULRDG GHWLPSLQGLFDWRULGHIOX[ YDORDUHDDG XJDW FLIUDGHDIDFHULHWF&D

urmare este QHFHVDU

FDOFXODUHDYDORULLPHGLLDQXDOHDPLMORDFHORUIL[H

9DORDUHDPHGLHDQXDO GHLQYHQWDUDPLMORDFHORUIL[H

valorilor lunare (VI t):

F VHFDOFXOHD]

FDPHGLHDULWPHWLF D

12

F=

 VI t
t=1

12

(3.24)

sau

F = VI l + VMI VME

(3.25)

n care:
VI l - valoarea de inventar a mijloacelor fixe existente la nceputul anului;
VMI -YDORDUHDPHGLHDLQWU ULORU
VME -YDORDUHDPHGLHDQXDO DLHLULORU
9DORDUHDPHGLHDQXDO U PDV F R VHFDOFXOHD] FXUHOD LD

FR = F

VR 1+VR 2
VI 1+VI 2

(3.26)

n care:

VR 1 LVR 2 -YDORDUHDU PDV DPLMORDFHORUIL[HODvQFHSXWXOUHVSHFWLYVIkULWXODQXOXL

VI 1 L VI 2 - YDORDUHD GH LQYHQWDU D PLMORDFHORU IL[H H[LVWHQWH OD vQFHSXWXO UHVSHFWLY VIkULWXO
anului.
2. Structura
6WUXFWXUD PLMORDFHORU IL[H VH FDOFXOHD]  L VH DQDOL]HD]  vQ IXQF LH GH GLIHULWH FULWHULL GH

grupare a acestora.
'XS  FRPSRQHQ D PDWHULDO

 PLMORDFHOH IL[H VH vPSDUW SH WUHSWH L FDWHJRULL vQ IXQF LH GH

diferite caracteristici tehnico-HFRQRPLFH3HSULPDWUHDSW

GHFODVLILFDUHPLMORDFHOHIL[HVHvPSDUWvQ

XUP WRDUHOH  JUXSH FO GLUL FRQVWUXF LL VSHFLDOH PDLQL XWLODMH L LQVWDOD LL GH OXFUX DSDUDWH L
LQVWDOD LL GH P VXU  FRQWURO L UHJODUH PLMORDFH GH WUDQVSRUW DQLPDOH L SODQWD LL XQHOWH DFFHVRULL
GHSURGXF LHLDSDUDWXU ELURWLF 
$FHDVW 

FODVLILFDUH

D PLMORDFHORU

IL[H

VW 

OD

ED]D

GHWHUPLQ ULL

SH

FDOH DQDOLWLF 

D

DPRUWLVPHQWHORU Q DFHODL WLPS RIHU  LQIRUPD LL LPSRUWDQWH SULYLQG PLMORDFHOH IL[H FDUH SDUWLFLS 

nemijlocit la producerea bunurilor materiale -PDLQLXWLODMHLLQVWDOD LLGHOXFUX - denumite mijloace

fixe active.
Dup  GXUDWD GH VHUYLFLX PLMORDFHOH IL[H VH SRW FODVLILFD vQ PDL PXOWH JUXSH 3HQWUX DQDOL]D
HFRQRPLF  VXQW HVHQ LDOH XUP WRDUHOH JUXSH PLMORDFH IL[H QRL SXVH vQ IXQF LXQH vQ XOWLPLL DQL
PLMORDFH IL[H vQ IXQF LXQH OD FDUH GXUDWD GH VHUYLFLX FRQVXPDW  HVWH VXE GXUDWD GH VHUYLFLX QRUPDW  L
PLMORDFHIL[HODFDUHGXUDWDGHVHUYLFLXFRQVXPDW HVWHSHVWHGXUDWDGHVHUYLFLXQRUPDW 
6WUXFWXUD PLMORDFHORU IL[H GXS  YkUVW  HVWH GHRVHELW GH LPSRUWDQW  SHQWUX IXQGDPHQWDUHD
SURJUDPXOXL GH LQYHVWL LL $FHDVWD GHRDUHFH PLMORDFHOH IL[H QHUHFXSHUDWH LQWHJUDO VXQW GH UHJXO 
X]DWHPRUDOIDSWFHLPSXQHvQORFXLUHDORUSHFDOHDLQYHVWL LLORU

Pe baza diferitelor criterii de grupare, se poate caracteriza locul unei grupe de mijloace fixe
F
(F i ) n totalul mijloacelor fixe ( F i FXDMXWRUXOP ULPLORUUHODWLYHGHVWUXFWXU gf ).

gFi =

Fi
Fi

100

(3.27)

6WDUHDIL]LF
6WDUHD IL]LF  D PLMORDFHORU IL[H HVWH FDUDFWHUL]DW  vQ VSHFLDO FX DMXWRUXO LQGLFDWRULORU FDUH
H[SULP JUDGXOGHX]XU VDXVWDUHDGHXWLOLWDWHDDFHVWRUD

I uz =

UZ
VI

100

(3.28)

n care:
UZ -X]XUDPLMORDFHORUIL[HH[SULPDW SULQQLYHOXODPRUWL] ULLDFHVWRUD
I uz F [0, 100] L FX FkW YDORDUHD VD HVWH PDL DSURDSH GH OLPLWD LQIHULRDU

 VWDUHD IL]LF  D

PLMORFXOXLIL[UHVSHFWLYHVWHPDLEXQ 
,QGLFDWRUXOVW ULLGHXWLOLWDWH (ISUT)UHIOHFW
valoarea de inventar a acestora la un moment dat:

I SUT =

VR
VI

SURSRU LDPLMORDFHORUIL[HODYDORDUHDU PDV vQ

100

(3.29)

I SUT = 100 I uz

(3.30)

sau

I SUT F [0, 100]LFXFkWYDORDUHDVDHVWHPDLDSURDSHGHOLPLWDVXSHULRDU

a mijloacelor fixe respective esWHPDLEXQ 

FXDWkWVWDUHDIL]LF 

,QGLFDWRULLVW ULLIL]LFHDPLMORDFHORUIL[HVHFDOFXOHD] SHFDWHJRULLGHPLMORDFHIL[HSHVHF LL

sau pentru ansamblul mijloacelor fixe ale agentului economic.

,QIRUPD LLOH IXUQL]DWH VHUYHVF OD IXQGDPHQWDUHD SURJUDPXOXL GH LQYHVWL LL OD D

naliza

HILFLHQ HLPLMORDFHORUIL[HHWF
6XEOLQLHP IDSWXO F  vQ SHULRDGD DFWXDO  LQGLFDWRULL VW ULL IL]LFH D PLMORDFHORU IL[H SUH]HQWD L
SULQ UHOD LLOH  L  WUHEXLH XWLOL]D L FX SUHFDX LH 'DWRULW  UHHYDOX ULL PLMORDFHORU IL[H D

crescut mult

YDORDUHD GH LQWUDUH D DFHVWRUD DVWIHO vQFkW DPRUWL]DUHD UHFXSHUDW  GH

-a lungul timpului

UHSUH]LQW RSDUWHPLF GLQDFHDVW QRX YDORDUH'HFLDVWIHOFDOFXOD LLQGLFDWRULLSUH]LQW RVWDUHGH

XWLOLWDWHULGLFDW QHFRQIRUP FXUHDOLWDWHD

0LFDUHD

mijloacelor fixe

1LYHOXO LQGLFDWRULORU FDUH H[SULP  VWDUHD IL]LF  L PRGLILF ULOH vQ WLPS DOH DFHVWRUD VXQW
H[SUHVLDPLF ULLPLMORDFHORUIL[HUHVSHFWLYDSXQHULLvQIXQF LXQHLLHLULVFRDWHULGLQIXQF LXQHD
PLMORDFHORU IL[H ,QWU ULOH GH PLMORDFH IL[H VH P VRDU  SULQ LQGLFDWRUXO GH vQQRLUH LDU LHLULOH SULQ
LQGLFDWRUXOVFRDWHULLGLQIXQF LXQH
,QGLFDWRULL vQQRLULL VH FDOFXOHD]  SULQ UDSRUWDUHD YDORULL PLMORDFHORU IL[H SXVH vQ IXQF LXQH vQ

cursul anului (deci a mijloacelor fixe noi exprimate la valoarea de inventar) la valoarea mijloacelor fixe
H[LVWHQWH OD VIkULWXO DQXOXL H[SULPDWH GH DVHPHQHD OD YDORDUHD GH LQYHQWDU 'HFL H[SULP  SURSRU LD
PLMORDFHORUIL[HQRLvQWRWDOXOPLMORDFHORUIL[HH[LVWHQWHODVIkULWXODQXOXL

Indicatorul scoaterii din IXQF LXQHVHGHWHUPLQ

UDSRUWkQGYDORDUHDGHLQYHQWDUDPLMORDFHORU

IL[H VFRDVH GLQ IXQF LXQH vQ FXUVXO DQXOXL OD YDORDUHD GH LQYHQWDU D FHORU H[LVWHQWH OD vQFHSXWXO

anului.
9ROXPXOYDORULFDOPLMORDFHORUIL[HSXVHvQIXQF LXQHHVWHFRQGL LRQDWGHWRWDOXOLQYHVWL LLORU
HIHFWXDWH H[SULPDWH VWDWLVWLF SULQ LQGLFDWRUXO LQYHVWL LL EUXWH GH GXUDWD GH H[HFX LH SUHFXP L GH

structura tehnico-PDWHULDO

 D DFHVWRUD LQYHVWL LL SHQWUX XWLODMH LQYHVWL LL FRQFUHWL]DWH vQ OXFU UL GH

FRQVWUXF LLPRQWDMvQOXFU ULJHRORJLFHLGHIRUDMHWF

&DUDFWHUL]DUHD L DQDOL]D P ULPLL VWUXFWXULL PLF ULL L VW ULL IL]LFH D PLMORDFHORU IL[H VH
UHDOL]HD]  SH ED]D LQGLFDWRULORU FXSULQL vQ EDODQ D PLMORDFHORU IL[H Q DFHDVW  EDODQ
H[SULPD LODYDORDUHDGHLQYHQWDUSXQvQHYLGHQ

 LQGLFDWRULL

- gruparea mijloacelor fixe pe categorii de mijloace fixe;

- PLMORDFHOH IL[H OD vQFHSXWXO DQXOXL PLMORDFH IL[H OD YDORDUH GH LQYHQWDU L DPRUWL]DUHD
vQUHJLVWUDW 

- PLFDUHD PLMORDFHORU IL[H SH FHOH GRX

 FRPSRQHQWH LQWU UL WRWDO GLQ FDUH SULQ LQYHVWL LL

LLHLULWRWDOGLQFDUHVFRDVHGLQIXQF LXQH

-

PLMORDFH IL[H H[LVWHQWH OD VIkULWXO DQXOXL PLMORDFH IL[H OD YDORDUH GH LQYHQWDU L

DPRUWL]DUHDvQUHJLVWUDW 

-DPRUWL]DUHDDQXDO

&DUDFWHUL]DUHDVWDWLVWLF

DXWLODMHORUGHSURGXF LH

&DWHJRULD XWLODMHORU L LQVWDOD LLORU GH OXFUX HVWH FDUDFWHUL]DW  SULQWU

-un sistem de indicatori

FDUHSHGHR SDUWHHYLGHQ LD]  YROXPXODFHVWRUDLDUSHGHDOW SDUWHPRGXO GHXWLOL]DUHH[WHQVLY L

LQWHQVLY 
,QGLFDWRULL FDUH H[SULP

volumul sunt indicatori valorici, care permit corelarea cu celelalte

FDWHJRULLGHPLMORDFHIL[HFkWLLQGLFDWRUL FXH[SUHVLHIL]LF H[SULP QXP UXOGLIHULWHORUFDWHJRULL

GH XWLODMH 3ULPD FDWHJRULH GH LQGLFDWRUL DUH R ODUJ  XWLOL]DUH GDWRULW  QDWXULL

foarte diverse a

XWLODMXOXLGHSURGXF LH

n analiza economico-ILQDQFLDU

FDUDFWHUL]DUHDXWLOL] ULLH[WHQVLYHDXWLODMXOXLDWLPSXOXLGH

IXQF LRQDUHDDFHVWXLDVHUHDOL]HD] vQSULQFLSDOFXLQGLFDWRULLFRHILFLHQWXOQXP UXOXLGHVFKLPE UL

LJUDGXOGH

folosire a fondului de timp maxim disponibil".

&XQRDWHUHDFRHILFLHQWXOXLQXP UXOXLGHVFKLPEXULDUHRPDUHLPSRUWDQ

vQIXQGDPHQWDUHD

GHFL]LLORU SULYLQG DFWLYLWDWHD HFRQRPLF  FUHWHUHD QXP UXOXL GH VFKLPE UL vQ FDUH HVWH IRORVLW

utilajul fiind o cale SULQFLSDO

GHFUHWHUHDSURGXF LHLLHILFLHQ HLHFRQRPLFH

Q JHQHUDO LQGLFDWRUXO VH FDOFXOHD]  SULQ UDSRUWDUHD QXP UXOXL GH VFKLPEXUL PDLQ  OXFUDWH

vQWRDWHVFKLPEXULOHODQXP UXOGHVFKLPEXULPDLQ GLQVFKLPEXOFHOPDLvQF UFDWQDFHVWFD]VH

omLW GLQ FDOFXO XWLODMHOH FDUH QX DX IRVW IRORVLWH 3HQWUX D vQO

WXUD DFHVW QHDMXQV FRHILFLHQWXO

VFKLPEXULORU VH SRDWH FDOFXOD UDSRUWkQG QXP UXO GH VFKLPEXUL PDLQ  UHDOL]DWH OD QXP UXO WRWDO GH

utilaje existente n unitatea pentru care se face calculul.

Indicatorul "gradul de folosire a fondului de timp maxim disponibil" (GDU) VH FDOFXOHD]

FXUHOD LD

GDU =

TEU
T DU

100

(3.31)

n care:
TDU - IRQGXO GH WLPS GLVSRQLELO DO XWLODMHORU VH RE LQH VF ]kQG GLQ IRQGXO GH WLPS
FDOHQGDULVWLFFDUHH[SULP WLPSXOFDOendaristic exprimat n zile sau n ore aferent perioadei pentru
FDUH VH IDFH FDOFXOXO D XUP WRDUHORU  HOHPHQWH WLPSXO FRUHVSXQ] WRU ]LOHORU OLEHUH L V UE WRULORU
OHJDOHWLPSXOSHQWUXUHSDUD LLLUHYL]LLSODQLILFDWHWLPSXOSHQWUXRSULULWHKQRORJLFH

TEU - WLPSXO HIHFWLY GH IXQF LRQDUH D XWLODMHORU vQ SHULRDGD DQDOL]DW
timpul neutilizat.

 'LIHU  GH

TDU prin

7LPSXO QHXWLOL]DW WUHEXLH FXQRVFXW DWkW FD QLYHO JOREDO FkW L VWUXFWXUDW SH FDX]H WLPS
QHSURJUDPDW UHSDUD LL DFFLGHQWDOH OLSV  FRPHQ]L OLSV  IRU

 GH PXQF  DOWH FDX]H SH FDWHJRULL GH

XWLODMH SHORFXULGHPXQF HWF'HDVHPHQHD WLPSXOQHXWLOL]DWWUHEXLHVWUXFWXUDW VLPXOWDQGXS GLYHUVH

FULWHULL RE LQkQGX-VH DVWIHO LQIRUPD LL PDL FRPSOHWH SHQWUX IXQGDPHQWDUHD P VXULORU SULYLQG UHGXFHUHD
timSXOXLQHXWLOL]DW$VWIHOGHJUXS ULFRPELQDWHSRWIL
-WLPSXOQHXWLOL]DWSHFDWHJRULLGHXWLODMHLFDX]HWHKQLFR-organizatorice;
-WLPSXOQHXWLOL]DWSHORFXULGHPXQF LFDX]HWHKQLFR-organizatorice;
- WLPSXO QHXWLOL]DW SH ORFXUL GH PXQF  FDWHJRULL GH XWLODMH L FDX]H WHKQLFR-organizatorice
etc.

&DUDFWHUL]DUHDVWDWLVWLF

DFDSLWDOXOXLFLUFXODQW

$VLJXUDUHD PLMORDFHORU PDWHULDOH FLUFXODQWH vQ YROXPXO L VWUXFWXUD FHUXWH GH SURFHVXO GH
SURGXF LH FRQVWLWXLH XQ IDFWRU LPSRUWDQW DO FUHWHULL SURGXF LHL L HILFLHQ HL HFRQRPLFH &DSLWDOXO
FLUFXODQWHVWHDQDOL]DWDWkWFDHOHPHQWLPSRUWDQWDOSRWHQ LDOXOXLPDWHULDODOXQXLDJHQWHFRQRPLFFkW
L FD HOHPHQW FRPSRQHQW L SUHSRQGHUHQW vQ DFHODL WLPS DO DFWLYHORU FLUFXODQWH DO WXUL GH
GLVSRQLELOLW

LOHE QHWLLSODVDPHQWHLGHFRQW UL

&DUDFWHUL]DUHD VWDWLVWLF  D DFHVWHL FRPSRQHQWH D SRWHQ LDOXOXL PDWHULDO WUHEXLH V  SXQ  vQ
HYLGHQ

DVSHFWHFXPVXQWYROXPXOVWUXFWXUDGLQDPLFDIRORVLUHDFRQVXPXOPLMORDFHORUPDWHULDOH

circulante.
 0

ULPHD F

apitalului circulant VH H[SULP

 FD VWRF GH PLMORDFH FLUFXODQWH H[LVWHQW OD XQ

PRPHQW GDW SHQWUX R DQXPLW  SHULRDG  VH H[SULP  FD VWRF PHGLX FDOFXODW FX DMXWRUXO PHGLHL
FURQRORJLFH 6XUVHOH GHGDWH SHQWUX RE LQHUHDDFHVWRU LQGLFDWRUL R FRQVWLWXLH ELODQ XO FRQWDELO LVDX

inventarierea stocurilor materiale.

9ROXPXO PLMORDFHORU FLUFXODQWH VH H[SULP  vQ XQLW
YDORULF ([SULPDUHD vQ XQLW

L IL]LFH SH FDWHJRULL DOH DFHVWRUD FkW L

LIL[H G  SRVLELOLWDWHDFXQRDWHULL JUDGXOXL GH DVLJXUDUHD SURGXF LHLFX

mijlRDFHOH FLUFXODQWH QHFHVDUH GHWHUPLQDWH GH YROXPXO SURGXF LHL L FRQVXPXO XQLWDU GH DVWIHO GH
PLMORDFH ([SULPDUHD YDORULF  DVLJXU  DWkW SRVLELOLWDWHD GHWHUPLQ ULL YROXPXOXL WRWDO GH PLMORDFH
PDWHULDOH FLUFXODQWH FkW L FRUHODUHD DFHVWRUD FX FHOHODOWH FRPSRQHQWH DOH DFWLYHORU FLUFXODQWH L vQ

general cu indicatorii economico-ILQDQFLDULDLDFWLYLW LLHFRQRPLFH

2. Structura capitalului circulant VHGHWHUPLQ XWLOL]kQG GLIHULWHFULWHULLGHJUXSDUHVHF
(activitatea)vQFDUHVHJ VHVFID]DDFWLYLW LL eFRQRPLFHXQGHVHDIO HWF

LD

Q IXQF LH GH ID]D DFWLYLW

LL HFRQRPLFH XQGH VH DIO  PLMORDFHOH PDWHULDOH FLUFXODQWH

FRQFUHWL]DWH vQ VWRFXUL VH JUXSHD]  vQ VWRFXUL SHQWUX SURGXF LH PDWHULL SULPH PDWHULDOH
FRPEXVWLELO DPEDODMH RELHFWH GH LQYHQWDU GH PLF  YDORDUH L VFXUW  GXUDW  SLHVH GH VFKLPE HWF
PLMORDFH PDWHULDOH FLUFXODQWH vQ SURGXF LH SURGXF LD QHWHUPLQDW  VHPLIDEULFDWH L PLMORDFH
PDWHULDOHFLUFXODQWHvQVIHUDFLUFXOD LHLSURGXVHILQLWH
&XQRDWHUHDDFHVWHLVWUXFWXULHVWHIRDUWHLPSRUWDQW SHQWUXLQL LHUHDP VXULORUFDUHV FRQGXF OD
P ULUHD YLWH]HL GH URWD LH D PLMORDFHORU FLUFXODQWH P VXULOH WUHEXLH V  YL]H]H vQ SULPXO UkQG DFHOH
DFWLYLW

LLDFHOHORFXULFkWLFRPSRQHQWHFDUHDXRSRQGHUHPDUHvQPLMORDFHOHPDWHULDOHFLUFXODQWH

3.$QDOL]DVWDWLVWLF

DFRQVXPXOXLGHPDWHULLSULPHLPDWHULDOH

$QDOL]D VWDWLVWLF  D FRQVXPXOXL GH PDWHULL SULPH L PDWHULDOH SRDWH XUP UL GRX  DVSHFWH
FRQVXPXOWRWDOGHPDWHULLSULPHLPDWHULDOH

(M) respectiv consumul specific (m).

Consumul total de maWHULLSULPHLPDWHULDOHvQWU-RDQXPLW SHULRDG VHGHWHUPLQ

vQXQLW

L

IL]LFHSHFDWHJRULLGHPDWHULLSULPHLPDWHULDOHVDXYDORULFSHDQVDPEOXODFHVWRUD

Consumul total realizat ntr-RDQXPLW SHULRDG M1 VHFRPSDU

pe aceHDLSHULRDG Mp), fie cu consumul realizat ntr-RSHULRDG WUHFXW

ILHFXFRQVXPXOSURJUDPDW


M0 ).

&RPSDUD LLOH VH SRW UHDOL]D vQ GRX  YDULDQWH FRUHODW VDX QHFRUHODW FX YROXPXO SURGXF LHL
UHDOL]DWH 'DWRULW  IDSWXOXL F  vQ DQDOL]  LQWHUHVHD]  GHS LUHD HFRQRPLD OD FRQVXPXO GH PD
SULPHLPDWHULDOHVHFDOFXOHD] ILHULWPXOPRGLILF ULL

ILHPRGLILFDUHDDEVROXW 

RM)

M).

terii

9DULDQWDDQDOL]HLQHFRUHODWHFXHYROX LDSURGXF LHLFRQGXFHODXUP WRDUHOHUH]XOWDWHvQFD]XO

vQFDUHFRQVLGHU PFRPSDUD LDFXQLYHOXOSODQLILFDW

- RitmuOPRGLILF

RM =

M1
Mp

ULLFRQVXPXOXLWRWDO

100 100

-0RGLILFDUHDDEVROXW


(RM):
(3.32)

DFRQVXPXOXLWRWDO

M):

M = M1 Mp

(3.33)

,QIRUPD LLOHIXUQL]DWH GHLVXQWQHUHOHYDQWH SHQWUX GHFL]LLHFRQRPLFH GDWRULW 
IDSWXOXLF QXVH LQHFRQWGHvQGHSOLQLUHDQLYHOXOXLSUHY ]XWDOSURGXF LHLQPRGQRUPDORFUHWHUH
DSURGXF LHLID

GHQLYHOXOSODQLILFDWDQWUHQHD] LRFUHWHUHDFRQVXPXOXLWRWDOGHPDWHULLSULPHL

PDWHULDOH &UHWHUHD PD[LP  DGPLVLELO  D FRQVXPXOXL WRWDO HVWH SURSRU LRQDO  FX FUHWHUHD

Madm = Mp I Q
1/p.

SURGXF LHL

$QDOL]DPRGLILF ULLFRQVXPXOXLWRWDOFRUHODWFXSURGXF LDVHUHDOL]HD] SHED]DUHOD LLORU

-ULWPXOPRGLILF

RM =

M1

Mp I Q
1/p

ULLFRQVXPXOXLWRWDO

100 100

-PRGLILFDUHDDEVROXW


RM):

M = M1 Mp I Q
1/p

DFRQVXPXOXLWRWDO

(3.34)

M):
(3.35)

Consumul total de matHULLSULPHLPDWHULDOHHVWHGHWHUPLQDWDWkWGHFRQVXPXOVSHFLILFm FDQWLWDWHD GH PDWHULL SULPH L PDWHULDOH FRQVXPDWH SHQWUX R XQLWDWH GH SURGXV FkW L GH YROXPXO
SURGXF LHL

(q).

Q IXQF LH GH QDWXUD PDWHULLORU SULPH L D PDWHULDOHORU SUHFXP L D S

roduselor fabricate,

DQDOL]DPRGLILF ULLFRQVXPXOXLWRWDOVHSRDWHUHDOL]DvQXUP WRDUHOHYDULDQWH

Cazul 1. 6H FRQVXP

singur produs:

 XQ VLQJXU IHO GH PDWHULH SULP  VDX PDWHULDO SHQWUX UHDOL]DUHD XQXL

IM =

M1
M0

M1q1
M0q0

(3.36)

Cazul 2.  6H FRQVXP

multor tipuri de produse:

IM =

M1
M0

 XQ VLQJXU WLS

de materii prime sau materiale pentru realizarea mai

m1q1
m0q0

(3.37)

Cazul 3. 6H FRQVXP  PDL PXOWH WLSXUL GH PDWHULL SULPH L PDWHULDOH SHQWUX UHDOL]DUHD XQXL
singur produs. n acest caz consumurile diferitelor materiale devin nsumabile prin exprimare
YDORULF FXDMXWRUXOSUH XULORU

IM =

q1  m1p1
q0  m0p0

Cazul 4.
multor produse:

IM =

(3.38)

 6H FRQVXP  PDL PXOWH WLSXUL GH PDWHULL SULPH L PDWHULDOH SHQWUX RE LQHUHD PDL

q1m1p1
q0m0p0

(3.39)

LDUPRGLILFDUHDDEVROXW

M =   q1 m1 p1   q0 m0 p0

(3.40)

,QIOXHQ HOH FHORU  IDFWRUL FDUH GHWHUPLQ  FRQVXPXO WRWDO VXQW SXVH vQ HYLGHQ
XUP WRDUHORUUHOD LL

-LQIOXHQ DPRGLILF

I M(q) =


M(q)

q1m0p0
q0m0p0

I M(m) =
M(m)

M(p)

(3.43)

=   q1 m1 p0   q1 m0 p0

I M(p) =

(3.42)

ULLFRQVXPXULORUVSHFLILFH

q1m1p0
q1m0p0

- inIOXHQ DPRGLILF

(3.41)

=   q1 m0 p0   q0 m0 p0

-LQIOXHQ DPRGLILF

ULLYROXPXOXLIL]LF

(3.44)

ULLSUH XULORUGHDSURYL]LRQDUH

q1m1p1
q1m1p0

=   q1 m1 p1   q1 m1 p0

(3.45)
(3.46)

5HOD LDvQWUHLQGLFLHVWH

I M = I M(q) I M(m) I M(p)

LDUvQWUHPRGLILF ULOHDEVROXWH

(3.47)

 FX DMXWRUXO

=  M(q) +  M(m) +  M(p)

(3.48)

$SOLFD LD
9RP SUH]HQWD XQ H[HPSOX LOXVWUDWLY SULYLQG DQDOL]D FRQVXPXULORU WRWDOH vQ FD]XO XWLOL] ULL D
GRX PDWHULDOHDLESHQWUXUHDOL]DUHDDGRX SURGXVH$L%7DEHOXO

Tabelul 3.2
&DQWLWDWHDSURGXV
PLLEXF

Consumul specific din materialul

a (kg/buc)
b (m/buc)
perioada perioada perioada perioada

Produs

perioada

A
B

(0)
(q0)
15
20

(1)
(q1)
17
22

(0)
(m0)
1,4
4,0

(1)
(m1)
1,1
4,1

(0)
(m0)
0,5
1,2

(1)
(m1)
0,4
1,0

10
(p0)

12
(p1)

20
(p0)

25
(p1)

perioada

GHED]

FXUHQW

GHED]

3UH 

unitar
(mii lei)

FXUHQW

GHED]

FXUHQW

&DOFXOHOH QHFHVDUH DQDOL]HL PRGLILF ULL FRQVXPXOXL WRWDO GH PDWHULDOH VXQW SUH]HQWDWH vQ

Tabelul 3.3.
Tabelul 3 .3
Materialul
a
TOTAL a
b
TOTAL b
TOTAL
GENERAL

IM =

q1m1p1
q0m0p0

Produsul
A
B
A
B
-

2026,8
1640,0

= 1, 2359

q0m0p0
210,0
800,0
1010,0
150,0
480,0
630,0
1640,0

q1m1p1
224,4
1082,4
1306,8
170,0
550,0
720,0
2026,8

q1m0p0
238,0
880,0
1118,0
170,0
528,0
698,0
1816,0

sau 123,59%

= 2026, 8 1640, 0 = 386, 8 milioane lei

Deci, consumul totaO GHPDWHULDOHD FUHVFXW vQ SHULRDGD FXUHQW
386, 8 milioane lei, respectiv cu 23,59%.


,QIOXHQ DPRGLILF ULLYROXPXOXLIL]LF

I M(q) =


M(q)

q1m0p0
q0m0p0

1816,0
1640,0

= 1, 1073

sau 110,73%

= 1816, 0 1640, 0 = 176 milioane lei.

,QIOXHQ DPRGLILF ULLFRQVXPXULORUVSHFLILFH

I M(m) =


q1m1p0
187,0
902,0
1089,0
136,0
440,0
576,0
1665,0

M(m)

q1m1p0
q1m0p0

1665,0
1816,0

= 0, 9169

sau 91,69%

= 1665, 0 1816, 0 = 151 milioane lei

,QIOXHQ DPRGLILF ULLSUH XULORU

ID

 GH SHULRDGD GH ED]  FX

I M(p) =


M(p)

q1m1p1
q1m1p0

2026,8
1665,0

= 1, 2173

sau 121,73%

= 2026, 8 1665, 0 = 361, 8 milioane lei

'HFLFRQVXPXOWRWDOGHPDWHULDOHDFUHVFXWGDWRULW FUHWHULLSUH XULORUPLOLRDQHOHL

LLGHSURGXF LHUHDOL]DW PLOLRDQHOHL). Reducerea consumurilor
specifice a determinat o reducere a consumurilor totale cu 151 milioane lei.
LFDXUPDUHDFUHWHULLFDQWLW

#0#.+<#56#6+56+%##216'0

+#.7.7+(+0#0%+#4

&XQRDWHUHD L DQDOL]D SDWULPRQLXOXL XQXL DJHQW HFRQRPLF VH UHDOL]HD]  L SH ED]D

indicatorilor cupriQL vQ ELODQ XO FRQWDELO L DQH[HOH DFHVWXLD Q FDGUXO XQHL DVWIHO GH DQDOL]H VH
GHWHUPLQ  vQ SULQFLSDO VWUXFWXUD SDWULPRQLXOXL L FRUHOD LLOH FDUH VH VWDELOHVF vQWUH HOHPHQWHOH
DFHVWXLD HYLGHQ LDWH vQ DFWLYXO ELODQ XOXL VXE IRUPD DFWLYHORU GH FDUH GLVSXQH vQWUHSULQGHUHD L vQ
SDVLYXOELODQ XOXLVXEIRUPDVXUVHORUILQDQFLDUHGHIRUPDUHDDFWLYHORU
$FWLYXO ELODQ XOXL FXSULQGH DWkW EXQXULOH L GLVSRQLELOLW
FkWLGUHSWXULOHGHFUHDQ

LOH GH LQXWH GH F WUH vQWUHSULQGHUH

DVXSUDWHU LORU

Elementele de DFWLY VXQW VWUXFWXUDWH vQ GRX  JUXSH HOHPHQWH FX XWLOL]DUH DFLFOLF  UHVSHFWLY
"Activele imobilizateLHOHPHQWHFXXWLOL]DUHFLFOLF FDUHFXSULQGActivele circulante".
$FWLYHOHLPRELOL]DWHVXQWJUXSDWHSHXUP WRDUHOHFDWHJRULL

- LPRELOL]
- LPRELOL]

ULFRUSRU

aleWHUHQXULLPLMORDFHIL[H

UL QHFRUSRUDOH FKHOWXLHOL GH FRQVWLWXLUH UHSDUWL]DWH SH PDL PXO L DQL FKHOWXLHOL

GHFHUFHWDUHLGH]YROWDUHUHSDUWL]DWHSHPDLPXO LDQLFRQFHVLXQLORFD LLGHJHVWLXQHEUHYHWHLDOWH

GUHSWXULLYDORULVLPLODUHIRQGFRPHUFLDODOWHLPRELOL] ULQHFRUSRUDOH

- LPRELOL]
- LPRELOL]

ULvQFXUVFRUSRUDOHLQHFRUSRUDOH
UL ILQDQFLDUH

: titluri de participare, mprumuturi acordate pe termen lung, titluri

LPRELOL]DWH DOH DFWLYLW

LL GH SRUWRIROLX FUHDQ H OHJDWH GH SDUWLFLSD LL L DOWH FUHDQ H GH QDWXUD

LPRELOL] ULORU
Q DQDOL]DDFWLYHORU LPRELOL]DWH VH GHWHUPLQ  VWUXFWXUD L GLQDPLFDDFHVWRUD L D HOHPHQWHORU

componente; de asemenea, activele imobilizate sunt corelate cu activele circulante.

Activele circulante VXQW JUXSDWH vQ YHGHUHD FDUDFWHUL] ULL VWUXFWXULL ORU vQ XUP
FDWHJRULL VWRFXUL FUHDQ H VDX GDWRULLOH WHU LORU GLVSRQLELOLW

disponibile).
"'LVSRQLELOLW

WRDUHOH

LOH vQ QXPHUDU L GH OD EDQF  YDORUL

LOHE QHWLUHSUH]LQW XQHOHPHQWSULQFLSDOSHQWU

u caracterizarea trezoreriei unui

-se

DJHQW HFRQRPLF Q DQDOL]  DFHVWHD VXQW FRUHODWH FX DFWLYHOH DJHQWXOXL HFRQRPLF GHWHUPLQkQGX
XUP WRULLLQGLFDWRUL

JUDGXOQHWGHDVLJXUDUHDvQWUHSULQGHULLFXGLVSRQLELOLW

Disponibilitati banesti
Active circulante

100

LE QHWL

(3.49)

sau
Disponibilitati banesti
Aaactive imobilizate + Active circulante

100

6HFRQVLGHU F FLUFD GLQDFWLYHOHFLUFXODQWHL

LDFWLYHORUFLUFXODQWHDVLJXU QHFHVLW

(3.50)
-1,5% din totalul activelor imobilizate

LOHFXUHQWHGHGLVSRQLELOLW

gradul brut de asigurare a ntreprinderii cu disponLELOLW

LE QHWLDOHvQWUHSULQGHULL
LE QHWLLSODVDPHQWH

Disponibilitati banesti si plasamente

Active circulante

100

(3.51)

sau
Disponibilitati banesti si plasamente
Active circulante + Active imobilizate

100

(3.52)

Q FD]XO JUDGXOXL EUXW VH FRQVLGHU  F  QLYHOXO GH  GLQ DFWLYHOH FLUFXODQWH L  GLQ
WRWDOXODFWLYHORULPRELOL]DWHLFLUFXODQWHUHSUH]LQW RVLWXD LHQRUPDO 

Elementele din activuO ELODQ XOXL GDX SRVLELOLWDWHD FDOFXO

ULL

patrimoniului net DO VRFLHW

FRPHUFLDOHLQGLFDWRUFDUHUHIOHFW FDSDFLWDWHDvQWUHSULQGHULLGHDIDFHID

LL

REOLJD LLORUDVXPDWH

Patrimoniul net = active imobilizate + active circulante - total datorii

PatrimoQLXOQHWVHIRORVHWHLvQRSHUD LXQLOHGHHYDOXDUHDvQWUHSULQGHULL
6XUVHOHGHDFRSHULUHD DFWLYHORUVXQWHYLGHQ LDWHvQSDVLYXOELODQ XOXLvQSULQFLSDO VXE IRUPD

diferitelor tipuri de capitaluri ale ntreprinderii.



216'0

+#.7.'%101/+%.#0+8'.7.'%101/+'+
0#

+10#.'

&DUDFWHUL]DUHDVWDWLVWLFDDSRWHQ LDOXOXLXPDQODQLYHO

macroeconomic
)XQGDPHQWDUHDRS LXQLORUGHSROLWLF HFRQRPLF QHFHVLW FXQRDWHUHDXQRUDVSHFWHHVHQ LDOH
SULYLQGSRSXOD LDLFRPSRQHQWHOHDFHVWHLDFDUHVXQWGHWHUPLQDWHvQIXQF LHGHPRGXOGHSDUWLFLSDUH
ODV SURFHVXO PXQFLL GH QLYHOXO GH LQVWUXLUH YkUVW  VH[ HWF 3RSXOD LD RFXS  XQ ORF LPSRUWDQW vQ
IOX[XO FLUFXODU GLQ HFRQRPLH SH GH R SDUWH HD DF LRQHD]  vQ FDOLWDWH GH FRQVXPDWRU SH G DOW  SDUWH
IRU D GH PXQF  FRQVWLWXLH XQ HOHPHQW DEVROXW LQGLVSHQVDELO L FRPSOHPHQWDU DO IDFWRUXOXL FDSLWDO
SHQWUXGHVI XUDUHDSURFHVXOXLGHSURGXF LH

Aceste elemente constituie serioase argumente n favoarea locului important pe care

DVSHFWHOH SULYLQG SRSXOD LD L UHVXUVHOH GH PXQF  vO RFXS  vQ WHRULD HFRQRPLF  L vQ SUDFWLFD
VWDWLVWLF 
3HQWUX P VXUDUHD L DQDOL]D SRWHQ LDOXOXL XPDQ OD QLYHO PDFURHFRQRPLF VH IRORVHVF
XUP WRULLLQGLFDWRUL
5HVXUVHOHGHPXQF

capDELOHGHPXQF

H[LVWHQWHODXQPRPHQWGDWvQVRFLHWDWHH[SULP QXP UXOSHUVRDQHORU

UHVSHFWLYDFHDSDUWHGLQSRSXOD LHFDUHGLVSXQHGHDQVDPEOXOFDSDFLW

LORUIL]LFH

L LQWHOHFWXDOH FDUH vL SHUPLW V  GHVI RDUH R DFWLYLWDWH XWLO  9ROXPXO UHVXUVHORU GH PXQF  VH
GHWHUPLQ SHED]DXUP WRULORULQGLFDWRUL

a)
b)
c)

SRSXOD LDFXSULQV vQOLPLWHOHOHJDOHDOHYkUVWHLGHPXQF 

SRSXOD LDFXSULQV vQOLPLWHOHYkUVWHLGHPXQF GDULQDSW GHPXQF 
SRSXOD LDvQDIDUDOLPLWHORUOHJDOHDOHYkUVWHLGHPXQF GDUFDUHOXFUHD] 

5HVXUVHOHGHPXQF 

D

b + c.

'DWRULW  GLIHUHQ HORU PHWRGRORJLFH vQ VSHFLDO vQ GHILQLUHD OLPLWHOH YkUVWHL GH PXQF  vQ
FRPSDUD LLOHLQWHUQD LRQDOHVHUHFRPDQG LQFOXGHUHDUHVXUVHORUGHPXQF SULQQXP UXOSRSXOD LHLFX

vrsta ntre 15 65 ani.

3RSXOD LDDFWLY

FXSULQGHWRWDOLWDWHDSHUVRDQHORUFDUHDXRYkUVW PDLPDUHGHFkWRDQXPLW 

OLPLW LRVXUV SURSULHGHYHQLWUHDOL]DWGLQSUHVWDUHDXQHLPXQFLXWLOHVRFLHW

Q PRG RELQXLW VH FDOFXOHD]  SRSXOD LD FXUHQW DFWLY

LL

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DFWLYLWDWHD HFRQRPLF  vQ GHFXUVXO XQHL SHULRDGH VFXUWH GH WLPS R V SW PkQ  3RSXOD LD FXUHQW

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 $FHDVW  UHSDUWL LH HVWH R
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standard pe ramuri a

LORUHFRQRPLFHHODERUDWHGH218

F JUXSDUHD SRSXOD LHL DFWLYH SH FDWHJRULL VRFLR SURIHVLRQDOH ,Q DEVHQ D XQRU UHFRPDQG UL vQ

DFHVW GRPHQLX ILHFDUH DU  XWLOL]HD]  SURSULD FODVLILFDUH $VWIHO vQ IXQF LH GH DFHVW FULWHULX

pot fi

XWLOL]DWH XUP WRDUHOH FDWHJRULL H[SORDWDWRUL DJULFROL FRPHUFLDQ L L FRQ GXF WRUL GH vQWUHSULQGHUL

FDGUH L SURIHVLXQL LQWHOHFWXDOH VXSHULRDUH SURIHVLXQL LQWHUPHGLDUH LQVWLWXWRUL WHKQLFLHQL HWF

IXQF LRQDULPXQFLWRUL
G JUXSDUHD SRSXOD LHL DFWLYH vQ IXQF LH GH WLSXO VWDWXWXOXL GH SHUVRDQ  RFXSDW  UHVSHFWLY
SDWURQPXQFLWRUSHFRQWSURSULXDQJDMDWOXFU WRUvQIDPLOLHQHSO WLWPHPEUXDOFRRSHUDWLYHORUGH
SURGXF LHDOWHSHUVRDQH
Q DQDOL]HOH HFRQRPLFH SUHFXP L vQ FRPSDUD LLOH LQWHUQD LRQDOH SRSXOD LD DFWLY  HVWH FRUHODW  FX
SRSXOD LD WRWDO  VDXFX DQXPLWH VHJPHQWHDOHDFHVWHLD GHWHUPXLQkQGX

-se ratele de activitate. Astfel

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1.1.2.0DLQLLXWLODMH
1.1.3. Mijloace de transport
1.1.4.HSWHODFWLYLSURGXFWLY
1.1.5.3ODQWD LLSHURG
1.1.6. Alte bunuri capital fix
1.2. Stocuri
1.2.1.6WRFXULSHQWUXSURGXF LH
1.2.2.6WRFXULvQSURGXF LH
1.2.3. Produse finite:
1=1.1+1.2.
2. Bunuri durabile de consum ale menajelor
3.%XQXULPDWHULDOHDIODWHSHWHULWRULXO ULL
3=1+2.
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4.1.%XQXULPDWHULDOHDOHW ULLDIODWHSHWHULWRULXODOWRU UL
4.2.%XQXULPDWHULDOHDOHDOWRU ULDIODWHSHWHULWRULXOQD LRQDO
5.%XQXULPDWHULDOHDOH ULL
5=3+4.14.2.
6.$FWLYHLSDVLYHILQDQFLDUH
6.1. Active caUHP UHVFQLYHOXODYX LHLQD LRQDOH
6.1.1. Rezerve de devize
6.1.2.&UHDQ HDVXSUDVWU LQLORU
6.1=6.1.1+6.1.2.
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6.2.2.2EOLJD LLID GHDOWH UL
6.2=6.2.1+6.2.2.

UL

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atori:

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DFXPXODW D

ULL

7=5+6.16.2.
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le, indiferent de forma de proprietate

-se utilizarea mai multor

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surse de date.

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-menea se pot utiliza

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la bunurile de consum ale

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QFD]XOEXQXULORUFDUHDSDU LQ

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se face la preturile pie HL vQ PRQHGD FRUHVSXQ]

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ULL SURSULHWDU  D

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Bunurile materiale situate pe teriWRULXO

modalitate.

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ULL

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ajutorul ratei de schimb n vigoare la data calculului.

 



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economice.

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financiar.
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macroeconomic.

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V PDLFDXWHORFGHPXQF 

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unde simbolurile sunt:

1,2 -vQFHSXWXOLVIkULWXOSHULRDGHL
12 -QXP UXOOXQLORUDQXOXL
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LQFOXVHvQ DYX LDQD LRQDO 

DFXPXODW FXSULQG

D EXQXULOH GHVWLQDWH V  VDWLVIDF  SH R GXUDW  GH PD[LP XQ DQ GLIHULWH FHULQ H PDWHULDOH L
VSLULWXDOH DOH SRSXOD LHL FD GH H[HPSOX DXWRWXULVPH WHOHYL]RDU
IULJLGHUHPRELO HWF

e, aparate de radio,

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VSLULWXDOH

DOH

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FD

GH

H[HPSOX

IRQGXO

IXQFLDU

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autoturismele, televizoarele, aparatele de radio, frigiderele, mobila etc.;

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aparatele de radio, frigidere, mobila etc.;

G EXQXULOH GHVWLQDWH V  VDWLVIDF  SH R GXUDW  GH PD[LP XQ DQ GLIHULWH FHULQ H PDWHULDOH L

spirituale, ca de exemplu:
autoturisme, mijloace financiar-YDOXWDUH WHOHYL]RDUH DSDUDWH GH UDGLR IULJLGHUH PRELO 
etc.;
e) bunurile materiale dHVWLQDWH V  VDWLVIDF  SH R GXUDW  GH SHVWH XQ DQ GLIHULWH FHULQ H
PDWHULDOH L VSLULWXDOH DOH SRSXOD LHL  FD GH H[HPSOX FO GLULOH GH ORFXLW DXWRWXULVPHOH
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a) fondul funciar;
b) mijloace fixe;
c) YHQLWXOQD LRQDO3URGXVXO,QWHUQ%UXW
d) reusrse minerale atrase n circuitul economic;
e) stocuri de materiale.
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DO 0XQFLL VH FDOFXOHD]  SURFHQ

tual,

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a)
b)
c)
d)
e)

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SRSXOD LDRFXODW 
UHVXUVHOHGHPXQF 
UH]HUYHOHGHPXQF 
SRSXOD LDvQYkUVW GHPXQF 

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a) VDODULD LLSUH]HQ LODOXFUX

b) VDODULD LLDEVHQ Ltemporar de la lucru;
c) RPHUL
d) patroni;
e) HOHYLLLVWXGHQ LLGHODFXUVXULOHGH]L
a) SHUVRDQHFDUHQXOXFUHD] QHDYkQGXQORFGHPXQF 
b) SHUVRDQHFDUHVXQWvQF XWDUHDXQXLORFGHPXQF 
c) persoane concediate;
d) SHUVRDQHFDUHVXQWGLVSRQLELOHV vQFHDS LPHGLDWF XWDUHDXQXLORFGHPXQF 
e) SHUVRDQHvQF XWDUHDSULPXOXLORFGHPXQF 
f) SHUVRDQHFDUHGXS RvQWUHUXSHUHYROXQWDU DDFWLYLW LLVROLFLW UHOXDUHDDFHVWHLD
g) perVRDQHVH]RQLHURFXSDWHDIODWHvQRFXSDUHDXQXLSHUPDQHQWORFGHPXQF 

Q GHWHUPLQDUHD QXP UXOXL GH RPHUL vQ VHQVXO GHILQL LHL GDWH GH %LURXO ,QWHUQD LRQDO DO
0XQFLLGHILQL LDVWDQGDUGVHFXSULQGH

a)
b)
c)
d)
e)

L
L
L
L
L

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a) rezervele de devize;
b) rezervele de aur;
c) UH]HUYHOHGHPRQHG QD LRQDO GH LQXWHGHDOWH
d) EXQXULOHQD LRQDOHDIODWHSHWHULWRULXODOWRU UL

UL

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UL

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a)
b)
c)
d)

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QXP UXOGHRPHULODSRSXOD LDDFWLY 
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a)
b)
c)
d)
e)

ul:

ciclic;
structural;
tehnologic;
nici una din formele de mai sus;
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a)

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incapacitate) + (poSXOD LDvQDIDUDYkUVWHLGHPXQF

GDUFDUHOXFUHD] 

b)

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c)

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d)

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e)

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a)

'=

b)

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c)

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d)

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e)

'=

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;
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