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CAPITOLUL 8. Gestiunea ciclului de exploatare
1. Gestiunea ciclului de exploatare poate avea drept obiective:
a. FHDPDLHILFLHQW DORFDUHDFDSLWDOXOXLvQVWRFXULLFUHDQ HvQFRQGL LLGHGLPLQXDUHDULVcului;
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3. Se pot identifica mai multe politici de gestiune a ciclului de exploatare cu efecte diferite
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a.
b.
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insolvabilitatea ntreprinderii;
c.
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4.
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5.
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de
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unde: CT cheltuieli totale;
Cd cheltuieli de depozitare;
Ca cheltuieli de aprovizonare.
7. Cheltuieli de aprovizionare sunt ocazionate de:
a. VWXGLXOSLH HL
b. valoarea nevoii de fond de rulment;
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d. ntocmirea documentelor de aprovizionare;
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8.
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costul capitalului necesar pentru procurarea lor.
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a. S = 2 N Pa /(ca cd) ;
b. S = 2 ca cd /( N pa ) ;
c. S = 2 N ca/(pa cd) ;
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e. S = 2 N cd /(ca cd ) ,
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unei comenzi de aprovizionare (Ca) este de 4.890 mii lei, iar costul de stocare al unui kg pe
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indicatori:
Stocul optim (S opt):
1) 2.233,33 kg
2) 2.133,33 kg
3) 2.333,33 kg
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19. &RVWXO SUHJ WLULL XQHL FRPHnzi de aprovizionare (Ca) este 300 lei, iar costul de depozitare
(Cd) este de 0,3 anual pentru un leu stoc. Necesarul anual (N0 din materialul de
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10) 40.000
11) 60.000
12) 80.000
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a.
b.
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Stocul optim:
1) 2.000 kg
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Costul total minim pentru formarea acestui stoc:
10) 325.734
11) 135.000
12) 250.000
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Stocul optim
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Costul total minim pentru formarea acestui stoc:
10) 125.000 lei
11) 135.000 lei
12) 140.000 lei
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a.
b.
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d.
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e. FHO PDL DGHVHD VH IRORVHVF PRGHOHOH OLQLDUH GH SURSRU LRQDOLWDWH GLUHFW D
financiare a stocurilor, n raport cu volumul de activitate.
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GHWHUPLQ GXS UHOD ia:
a. NFCEm = Nan pa (i + s + c + tr)/360;
b. NFCEm = Nan u pa u ( u i + s + c + tr)/360;
c. NFCEm = Nan pa (i + s + c + tr)/360;
d. NFCEm = Nan pa (i + s + c + tr)/360
e. NFCEm = Nan pa (i + s + c + tr)/360,
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Modulul 3 -*HVWLXQHDILQDQFLDU
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a. NFCEf = Q u Cc u Dst/360;
b. NFCEf = Q Cc 360/Dst;
c. NFCEf = Q Dst/(360 Cc);
d. NFCEf = Dst 360/(Q Cc);
e. NFCEf = Cc 360/(Q Dst).
unde: Q -SURGXF LD
Cc - cost complet unitar antecalculat;
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NFCEtrim = 90 Rc / Catrim;
NFCEtrim = 90 Catrim / Rc;
NFCEtrim = 90 / Rc Catrim;
NFCEtrim = Rc / (Catrim 90);
NFCEtrim = Rc u Catrim / 90.
42. 6WRFXOGHPDWHULLSULPHLPDWHULDOHVHGHWHUPLQ
a. necesarul mediu zilnic WLPSXOGHFRQGL ionare;
b. necesarul mediu zilnic WLPSXOGHWUDQVSRUWvQWUHFRQGL LRQ UL
c. necesarul mediu zilnic LQWHUYDOXOPHGLXvQWUHDSURYL]LRQ UL
d. necesarul mediu zilnic WLPSXOSHQWUXVWRFXOGHFRQGL LRQDUH
e. necesarul mediu zilnic u timpul de imobilizare total.
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a. GHDDVLJXUDFRQWLQXLWDWHDSURGXF LHLSHWLPSXOWUDQVSRUWXOXLLQWHULRU
b. GH D DVLJXUD FRQWLQXLWDWHD SURGXF LHL vQ SHULRDGD QHFRUHVSXQ] WRDUH GLQ SXQFW GH YHGHUH
climateric;
c. dHDDVLJXUDFRQWLQXLWDWHDSURGXF LHLSHSHULRDGDRSHUD LXQLORUGHFRQGL LRQDUH
d. GH D DVLJXUD FRQWLQXLWDWHD SURGXF LHL vQ SHULRDGD vQWUHUXSHULORU vQ SURFHVXO GH
aprovizionare;
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Modulul 3 -*HVWLXQHDILQDQFLDU
a. 3589,5 mii lei;
b. 717,9 mii lei;
c. 5134,9 mii lei;
d. 2871,6 mii lei;
e. 4250,5 mii lei.
46. n anul precedent s-DRE
SHWHUPHQVFXUW
LQXWRFLIU
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viitor,DWXQFLQHFHVDUXOGHILQDQ
a. 90;
b. 360;
c. 21.750;
d. 21.750 / 4;
e. 45.000.
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