/8&5$5($35$&7,&

15

TEMA 'LDJQRVWLFXOVLWXD

%$=$'(,1)250$

LHLILQDQFLDUHLSDWULPRQLDOHDILUPHL

,,


&RQWXOGHUH]XOWDWHDOILUPHL(OHFWURDSDUDWDM%XFXUHWL

%LODQ XOILUPHL(OHFWURDSDUDWDM%XFXUHWL

PROBLEME DE REZOLVAT
1. Analiza structurii maselor patrimoniale.
2. Analiza echilibrului financiar al firmei.
3.

$QDOL]DOLFKLGLW

LL


'HWHUPLQDUHDUDWHORUGHOLFKLGLWDWHSHQWUXSHULRDGDDQDOL]DW

Determinarea fluxului de numerar al perioadei.

4.

$QDOL]DLQGLFDWRULORUGHJHVWLXQHDDFWLYLW

5. Analiza solvabiOLW
6.

LL

LLILUPHL

5HSUH]HQWDUHDJUDILF

DHYROX LHLXUP

/LFKLGLWDWHJHQHUDO


/LFKLGLWDWHLPHGLDW


WRULORULQGLFDWRUL


9LWH]DGHURWD LHDVWRFXULORU

'XUDWDPHGLHGHUHFXSHUDUHDFUHDQ HORU

3HULRDGDPHGLHGHDFKLWDUHDGDWRULLORUF

1RW

WUHIXUQL]RUL

 7RDWH GDWRULLOH ILUPHL vQUHJLVWUDWH vQ FDGUXO ELODQ XOXL DX VFDGHQ

 SH

termen scurt.
&RQWXO GH SURILWLSLHUGHULSUHFXPLVLWXD LD SDWULPRQLXOXLVXQWUHGDWH vQ FHOH
FHXUPHD]

REZULTATE FINANCIARE
la data de 30.09.1998
(se completeaz cumulat de la nceputul anului)
01

- mii lei Nr.

Denumirea indicatorilor
rd.
B
01
02

A
9HQLWXULGLQYkQ]DUHDP
3URGXF LDYkQGXW

UIXULORUFW



(ct. 701+ 702+ 703+ 704+ 705+ 706+ 708)

Cifra de afaceri (rd 01+ 02)
9HQLWXUL

GLQ

SURGXF LD

VWRFDW



Sold creditor

5HDOL]

ULDIHUHQWHSHULRDGHLGH

raportare
an precedent
an curent
1
2
6.059.944
6060.362
104.591.868
144.101.909

03
04

110.651.812
13.799.446

150.162.271
17.593.185

05
06
07
08
09
10

387.063
118.778.377
123.199
33.040

400.273
162.095.367
149.965
147.713

11

124.994.560

168.453.407

4.959.613
40.384.446
16.952.340
4.530.363
3.478.810
65.345.959
4.104.612

5.345.465
47.464.193
21.411.118
5.248.305
4.330.378
78.453.994
4.982.487

19

582.399

586.142

20
21
22
23
24
25

29.519.170
9.340.908
38.860.078
4.168
2.176.477
116.033.306

38.213.737
12.651.478
50.865.215
250
4.050.824
144.284.377

26

8.961.254

24.169.030

27
28

29
30
31
32
33
34

2.294.642
206.881
1.406
2.502.929

930.735
1.898.124
53.442
2.882.301

(ct. 711)
Sold debitor
9HQLWXULGLQSURGXF LDGHLPRELOL]

ULFW

3URGXF LDH[HUFL LXOXLUG

-05+ 06)

9HQLWXULGLQVXEYHQ LLGHH[SORDWDUHFW

I.

Alte venituri din exploatare (ct.754+ 758)

Venituri din provizioane privind activitatea de exploatare
(ct. 781)
VENI TURI DI N EXPLOATARE - TOTAL
(rd. 03+ 04-05+ 06+ 08 la 10)
&KHOWXLHOLSULYLQGP

UIXULOHFW

Cheltuieli cu materiile prime (ct. 600)

Cheltuieli cu materiale consumabile (ct. 601)
&KHOWXLHOLFXHQHUJLDLDSDFW

Alte cheltuieli materiale (ct.602+ 603+ 604+ 606+ 608)

Cheltuieli materiale - total (rd. 13 la 16)
&KHOWXLHOL

FX

OXFU

UL

L

VHUYLFLL

H[HFXWDWH

GH

WHU

(ct. 611+ 612+ 613+ 614+ 621+ 622+ 623+ 624+

+ 625+ 626+ 627+ 628)
Cheltuieli cXLPSR]LWHWD[HLY UV PLQWHDVLPLODWH
(ct. 631+ 635)
&KHOWXLHOLFXUHPXQHUD LLOHSHUVRQDOXOXLFW
&KHOWXLHOLSULYLQGDVLJXU

ULOHLSURWHF LDVRFLDO

FW

Cheltuieli cu personalul - total (rd. 20+ 21)

Alte cheltuieli de exploatare (ct. 654+ 658)
&KHOWXLHOLFXDPRUWL]

II.
A

ULOHLSURYL]LRDQHOHFW

CHELTUI ELI PENTRU EXPLOATARE - TOTAL

(rd. 12+ 17+ 18+ 19+ 22+ 23+ 24)
REZULTATUL DI N EXPLOATARE
Profit (rd. 11-25)
Pierdere (rd. 25-11)
9HQLWXULGLQSDUWLFLSD LLDOWHLPRELOL]

ULILQDQFLDUHL

12
13
14
15
16
17
L
18

FUHDQ HLPRELOL]DWHFW

Venituri din titluri de plasament (ct. 764)

9HQLWXULGLQGLIHUHQ HGHFXUVYDOXWDUFW

III.

Venituri din dobnzi (ct. 766)

Alte venituri financiare (ct. 767+ 768)
Venituri din provizioane (ct. 786)
VENI TURI FI NANCI ARE - TOTAL
(rd. 28 la 33)

01

- mii lei Nr.

Denumirea indicatorilor

5HDOL]

ULDIHUHQWHSHULRDGHL

de raportare
an precedent
an curent
1
2
-

3LHUGHULGLQFUHDQ HOHJDWHGHSDUWLFLSDQ LFW

rd.
B
35

Cheltuieli privind titlurile de plasament cedate (ct. 664)

36

&KHOWXLHOLGLQGLIHUHQ HGHFXUVYDOXWDUFW

37

1.095.926

Cheltuieli privind dobnzile (ct. 666)

38

414.460

Alte cheltuieli financiare (ct. 667+ 668)

39

10

&KHOWXLHOLFXDPRUWL]

40

I V.

CHELTUI ELI FI NANCI ARE - TOTAL

(rd.35 la 40)

41

1.510.396

676.893
403.120
14
1.080.027

B.

REZULTATUL FI NANCI AR
Profit (rd. 34-41)

42

992.533

1.802.274

43

44

9.953.787

25.971.304

45

46

195.194

376.129

,21$/(

47

118.007

251.695

,21$/

48

77.187

124.434

C.

V.

ULOHLSURYL]LRDQHOHFW

Pierdere (rd.41-34)

5(=8/7$78/&85(17$/(;(5&,

Profit (rd.11+ 34-25-41)

Pierdere (rd.25+ 41-11-34)

9(1,785,(;&(3

,8/8,

,21$/(

- TOTAL

(ct. 771+ 772+ 787)

VI .

&+(/78,(/,(;&(3

- TOTAL

(ct.671+ 627+ 687)

D.

5(=8/7$78/(;&(3

Profit (rd.46-47)

Pierdere (rd.47-46)

49

VI I .

VENI TURI TOTALE (rd. 11+ 34+ 46)

VI I I .

CHELTUI ELI TOTALE (rd.25+ 41+ 47)

51

117.661.709

REZ8/7$78/%587$/(;(5&,
Profit (rd.50-51)

52

10.030.974

Pierdere (rd. 51-50)

53

Impozitul pe profit (ct.691)

54

3.848.882

55

6.182.092

56

E.

F.

5(=8/7$78/1(7$/(;(5&,

,8/8,

,8/8,

Profit (rd.52- FROLUG-FROL

3LHUGHUHUGFROLUGFROL

(rd.54-FROLUG-FROL

50

127.692.683

17.1711.837
14.5616.100
26.095.738
10104.828
15.990.910

6,78$

,$3$75,021,8/8,

la data de 30.09.1998
02

- mii lei -

,02%,/,=

A
C
T
I
V
E
I
M
O
B
I
L
I
Z
A
T
E

I.

ACTI V

Nr.
rd.

Sold la:
nceputul anului VIkULWXOSHULRDGHL
1

5,1(&25325$/(

&KHOWXLHOLGHFRQVWLWXLUHLGHFHUFHWDUH

- dezvoltare

(ct.201+ 203+ 2801-2801-2803-290* )

01

$OWHLPRELOL]

02

UL

12.086

(ct. 205+ 207+ 208-2805-2807-2808-290* )

Imobili] ULQHFRUSRUDOHvQFXUV
(ct. 230-293* )

03

TOTAL (rd. 01 la 03)

04

,02%,/,=

05

3.576.224

3576.224

5,&25325$/(

12.086

Terenuri (ct. 211-2810-291* )

&O

GLULFW

06

13.543.424

12874.936

&RQVWUXF LLVSHFLDO

07

1.200.633

1167.777

0DLQLXWLODMHLPLMORDFHGHWUDQVSRUW

08

6.803.565

17507.880

09

1.137.938

1245.802

-2811-291* )

e
(ct. 2122-2812-291* )
(ct. 2123+ 2125-2813-2815-291* )
$OWHLPRELOL]

ULFRUSRUDOH

(ct. 212+ 2124+ 2126+ 2127+ 2128-2814-28162817-2818-291* )

,PRELOL]

ULFRUSRUDOHvQFXUVFW

10

1.123.123

1898.767

TOTAL (rd. 05 la 10)

-293* )

11

27.384.907

38271.376

,02%,/,=

5,),1$1&,$5(- TOTAL
(ct. 261+ 262+ 263+ 267-269* -296* )

12

3.782.818

- 139.907

ACTI VE I MOBI LI ZATE - TOTAL

(rd. 04+ 11+ 12)

13

31.167.725

38.143.555

STOCURI
Stocuri de materii prime, materiale consumabile,
obiecte de inventar, baracamente
(ct.300+ 301 321+ 323-322 328-390-391-392)

14

10.687.085

9.995.205

15

41.393

67.443

16

3.883.823

2.880.252

6WRFXULDIODWHODWHU L

(ct. 351+ 352+ 354+ 356+ 357+ 358-395)

3URGXF LHvQFXUVGHH[HFX LHFW

-393)

A
C
T
I
V
E

Semifabricate, produse finite, produse reziduale

(ct. 341+ 345+ 346 348-394)

17

Animale (ct. 361 368-396)

18

19

UIXULFW

371 378-4428* * * -397)

3.780.004

3.882.662

772.807

929.544

Ambalaje (ct.381 388-398)

20

82.850

137.336

TOTAL (rd. 14 la 20)

21

19.247.962

17.892.442

ALTE ACTI VE CI RCULANTE

Furnizori-debitori (ct. 409)

22

6.206.334

1.175.319

23

15.345.705

22.848.326

24

83.101

2.139.398

27

2.358.780

10.038.791

9.684.243

9.405.342

22.052

1.324.621

&OLHQ LLFRQWXULDVLPLODWH

(ct. 411+ 413+ 416+ 418-491)

$OWHFUHDQ HFW   

C
I
R
C
U
L
A
N
T
E

II.

+ 4282+ + 4382+ 441* * + 4424+ 4428* * + 444* * +

445+ 446* * + 447* * + 4482+ 4484+ 451* * + + 4581+ 4
61+ 463-495-496)
'HFRQW

ULFXDVRFLD LLSULYLQ

d capitalul (ct. -456)

25

Titluri de plasament
(ct. 502+ 503+ 505+ 506+ 508-590)

26

&RQWXULODE

QFLvQOHLFW

&RQWXULODE

QFLvQGHYL]HvQ DU

GLQFW

28

&RQWXULODE

QFLvQGHYL]HvQVWU

LQ

29

WDWH

(din ct. 5124)

Casa n lei (ct. 5311)

30

Casa n devize (ct. 5314)

31

Acreditive n lei (ct.5411)

32

Acreditive n devize (ct. 5412)

33

-3.254

Valori de ncasat (ct. 511)

34

237.407

1.059.215

Alte valori (ct.5125+ 5126+ 5187+ 532+ 542)

35

1.128

30.586

TOTAL (rd. 22 la 35)

36

33.938.751

48.018.344

ACTI VE CI RCULANTE - TOTAL (rd.21+ 36)

37

53.186.713

65.910.786

&21785,'(5(*8/$5,=$5(,$6,0,/$7(

38

50.033

315.883

Cheltuieli nregistrate n avans (ct.471)

'HFRQW

ULGLQRSHUD LLvQFXUVGHFODULILFDUH

39

(ct. 473* * )
'LIHUHQ HGHFRQYHUVLH

- activ (ct. 476)

III

&21785,'(5(*8/$5,=$5(,$6,0,/$7(

40

235.087

41

285.120

315.883

84.639.558

104.370.224

TOTAL (rd. 38 la 40)

IV

PRI ME PRI VI ND RAMBURSAREA

,81,/25(ct. 169)

42

2%/,*$

TOTAL ACTI V ( rd. 13 37+ 41+ 42)

43

Nr.
rd.

PASI V

C
A
P
I
T
A
L
U
R
I
P
R
O
P
R
I
I
I.
II.

A
Capital social (ct. 101), din care:
FDSLWDOVXEVFULVY UVDWFW
patrimoniul regiei (ct. 1015)
&RQWXOvQWUHSULQ]

B
52
53
54
55
56
57
58
59
60

WRUXOXLLQGLYLGXDOFW

Prime legate de capital (ct. 104)

'LIHUHQ HGLQUHHYDOXDUHFW
'LIHUHQ HGLQUHHYDOXDUHFW

- sold creditor
- sold debitor

Rezerve (ct. 106)

REZULTATUL REPORTAT
Profitul nerepartizat (ct. 107)
3LHUGHUHDQHDFRSHULW FW
5(=8/7$78/(;(5&,

61
62

,8/8,

Profit (ct. 121)

Pierdere (ct. 121)
Repartizarea profitului (ct. 129)
Alte fonduri (ct.118)
6XEYHQ LLSHQWUXLQYHVWL LLFW

Provizioane reglementate (ct. 141)

CAPI TALURI PROPRI I - TOTAL
(rd.52+ 55 la 57-58+ 59+ 60-61+ 62-63-64+ 65 la 67)
3529,=,2$1(3(17585,6&85,,

Sold la:
nceputul
VIkULWXOSHULRDGHL
anului
1
2
32.856.884
32.856.884
32.856.884
32.856.884

4.185.804

4.185.804

13.267.272

15.990.910

63
64
65
66
67
68

13.267.272
33.931.900

35.742.133

70.974.588

88.775.731

69

162.236

14.523

71

4.367.104

1.685.566

72

409.606

41.302

73

8.140.504

12.462.534

74

12.917.214

14.189.402

CHELTUI ELI (ct. 151)

PSUXPXWXULLGDWRULLDVLPLODWH

D
A
T
O
R
I
I
III.

70

(ct.161+ 162+ 166+ 167+ 168+ 512* * * +

+ 5129* * * * + 5186+ 519)
)XUQL]RULLFRQWXULDVLPLODWH

(ct. 401+ 403+ 404+ 405+ 408)

&OLHQ L- creditori (ct. 419)
Alte datorii (ct. 112+ 421+ 423+ 424+ 426+ 427
+ 4281+ 431+ 437+ 4381+ 441* * * + 4423+ 4428* * *
+ 444* * * + 446* * * + 447* * * + 4481+ 4483+
+ 4485+ 451* * * + 455+ 457+ 4582+ 462+ 509)
DATORI I - TOTAL
(rd. 70 la 73)
&21785,'(5(*8/$5,=$5(,$6,0,/$7(

Venituri nregistrate n avans (ct. 472)

75

DeconW ULGLQRSHUD
(ct. 473* * * )

76

LLvQFXUVGHFODULILFDUH

'LIHUHQ HGHFRQYHUVLH

- pasiv (ct. 477)

I V.

&21785,'(5(*8/$5,=$5(,$6,0,/$7(

1.390.568

77

585.520

78

585.520

1.390.568

79

84.639.558

104.370.224

TOTAL (rd. 75 la 77)

TOTAL PASI V (rd. 68+ 69+ 74+ 78)