6.1.4. Diagnosticul rentabilităţii
Rentabilitatea unei activităţi se analizeaza prin prisma performanţelor, a rezultatelor economice relectate în contul de profit şi pierdere.
INDICATORI BILANTIERI
|
Nr.
crt.
|
31.12.2006
|
31.12.2007
|
31.12.2008
|
31.12.2009
|
30.09.2010
|
CIFRA DE AFACERI
|
30
|
9,333,523.20
|
9,420,946.70
|
7,863,304.1
|
5,176,346.6
|
2,319,509.3
|
VENITURI DIN ACTIV DE EXPLOATARE
|
31
|
9,462,314.70
|
9,632,261.40
|
8,681,371.5
|
5,575,728.0
|
3,480,215.7
|
VENITURI FINANCIARE
|
32
|
197,141.60
|
40,793.90
|
187,566.2
|
5,750.1
|
47,986.4
|
VENITURI EXCEPTIONALE
|
33
|
|
|
|
|
|
TOTAL VENITURI
|
34
|
9,659,456.30
|
9,673,055.30
|
8,868,937.7
|
5,581,478.1
|
3,528,202.1
|
CHELTUIELI DE EXPLOATARE
|
35
|
9,374,281.50
|
9,439,665.00
|
8,490,768.2
|
5,251,735.3
|
3,434,945.9
|
CHELTUIELI FINANCIARE
|
36
|
132,531.40
|
167,893.80
|
319,149.6
|
387,505.5
|
53,385.3
|
CHELTUIELI CU DOBANDA
|
37
|
102,843.50
|
127,303.90
|
269,958.9
|
272,704.5
|
53,385.3
|
CHELTUIELI EXCEPTIONALE
|
38
|
|
|
|
|
|
TOTAL CHELTUIELI
|
39
|
9,506,812.90
|
9,607,558.80
|
8,809,917.8
|
5,639,240.8
|
3,488,331.2
|
PROFIT BRUT
|
40
|
152,643.4
|
65,496.5
|
59,019.9
|
-57,762.7
|
39,870.9
|
IMPOZIT PE PROFIT
|
41
|
30,926.60
|
23,354.00
|
30,761.1
|
7,333.0
|
12,297.0
|
PROFIT NET
|
42
|
121,716.8
|
42,142.5
|
28,258.8
|
-65,095.7
|
27,573.9
|
CHELTUIELI FIXE
|
43
|
659,155.70
|
898,291.50
|
1,066,846.2
|
749,022.6
|
399,979.1
|
CHELTUIELI VARIABILE
|
44
|
8,847,657.20
|
8,709,267.30
|
7,743,071.6
|
4,890,218.2
|
3,088,352.1
|
REZULTAT DIN EXPLOATARE
|
45
|
88,033.20
|
192,596.40
|
190,603.3
|
323,992.7
|
45,269.8
|
REZULTAT FINANCIAR
|
46
|
64,610.30
|
-127,099.90
|
-131,583.4
|
-381,755.4
|
-5,399.0
|
REZULTAT EXCEPTIONAL
|
47
|
0
|
0
|
0.0
|
0.0
|
0.0
|
VENITURI DIN VANZAREA MARFURILOR
|
48
|
9,000,906.40
|
8,963,820.60
|
7,124,600.4
|
4,682,763.1
|
1,915,125.7
|
CHELTUIELI PRIVIND MARFURILE
|
49
|
7,619,195.20
|
7,352,057.60
|
5,692,254.5
|
3,714,333.3
|
1,571,878.0
|
VENITURI DIN PRODUCTIA VANDUTA
|
50
|
332,616.80
|
457,126.10
|
738,703.7
|
493,583.5
|
404,383.6
|
VENITURI DIN PRODUCTIA STOCATA
|
51
|
0
|
0
|
0.0
|
205,657.7
|
911,453.8
|
VENITURI DIN PRODUCTIA IMOBILIZATA
|
52
|
0
|
0
|
0.0
|
0.0
|
0.0
|
PRODUCTIA EXERCITIULUI
|
53
|
332,616.80
|
457,126.10
|
738,703.7
|
493,583.5
|
404,383.6
|
SUBVENTII DIN EXPLOATARE
|
55
|
0
|
0
|
0.0
|
0.0
|
0.0
|
IMPOZITE SI TAXE
|
56
|
2,782.70
|
14,033.50
|
37,479.2
|
8,934.6
|
5,303.3
|
CH. CU PERSONALUL SI PROT.SOC.
|
57
|
116,890.10
|
172,281.60
|
207,676.0
|
212,690.6
|
146,764.0
|
VENITURI DIN PROVIZIOANE PENTRU EXPLOATARE
|
58
|
0
|
0
|
0.0
|
0.0
|
0.0
|
ALTE VENITURI DIN EXPLOATARE
|
59
|
45,853.70
|
48,191.20
|
273,429.5
|
142,959.1
|
206,441.8
|
CH. CU AMORTIZ SI PROVIZIOANE PT. EXPLOATARE
|
60
|
116,937.10
|
218,750.50
|
261,904.5
|
136,807.6
|
35,585.7
|
ALTE CHELT. DE EXPLOATARE
|
61
|
43,668.40
|
111,192.40
|
192,583.0
|
188,841.7
|
273,847.2
|
CONSUMURILE DE LA TERTI
Din care :
|
62
|
1,474,808.10
|
1,571,349.50
|
2,098,871.0
|
990,127.6
|
1,401,567.7
|
CHELT. CU MATERIILE PRIME SI MATERIALELE
|
63
|
398,273.90
|
513,754.40
|
929,346.9
|
360,846.7
|
1,037,704.0
|
ALTE CHELT. MATERIALE
|
64
|
66,107.30
|
56,022.60
|
81,826.3
|
31,359.8
|
27,046.1
|
CHELT. CU ENERGIA SI APA
|
65
|
99,837.70
|
99,783.80
|
80,292.3
|
56,024.3
|
27,950.3
|
CHELT. PRIV. PRESTATIILE EXTERNE
|
66
|
910,589.20
|
901,788.60
|
1,007,405.5
|
541,896.7
|
308,867.3
|
PRODUCTIA VANDUTA
|
67
|
332,616.8
|
457,126.10
|
738,703.7
|
493,583.5
|
404,383.6
|
PRODUCTIA STOCATA + / -
|
68
|
|
0
|
0.0
|
205,657.7
|
911,453.8
|
PRODUCTIA DE IMOBILIZARI
|
69
|
|
0
|
0.0
|
0.0
|
0.0
|
Cifra de afaceri s-a mentinut in perioada 2006 – 2007 relativ constanta, dupa care are un trend descrescator. Se constata ca societatea in perioada 2008-2009 s-a concentrat mai putin pe latura comerciala ceea ce a dus descresterea vanzarilor si s-a concentrat mai mult pe investitii in bunuri imobile care nu au condus la dezvoltarea activitatii debitoarei.
Cresterea ponderii cheltuielilor financiare (cu dobanzile si pierderi din deprecierea cursului) coroborat cu reducerea adaosului comercial a dus la o scadere continua in perioada 2006 – 2009 a profitului net. O redresare din acest punct de vedere se constata in prezent cand in urma unor masuri de restructurare a costurilor pe de o parte si de renuntare la activitati producatoare de pierderi s-a reusit obtinerea de profit atat din exploatare cat si pe total activitate.
In continuare ponderea cheltuielilor cu personalul in total cheltuieli este ridicata si acest fapt nu se poate modifica decat prin cresterea productivitatii muncii.
|
|
|
|
|
|
2) Analiza rezultatelor
|
|
|
|
|
a) Marja comerciala
|
|
|
|
|
MC = Venituri din vanzarea marfurilor – Cheltuieli privind marfurile
|
|
|
|
|
|
|
|
|
|
31-Dec-2006
|
31-Dec-2007
|
31-Dec-2008
|
31-Dec-2009
|
30-Sep-2010
|
MC
|
1,381,711.2
|
1,611,763.0
|
1,432,345.9
|
968,429.8
|
343,247.7
|
VM
|
9,000,906.4
|
8,963,820.6
|
7,124,600.4
|
4,682,763.1
|
1,915,125.7
|
ChM
|
7,619,195.2
|
7,352,057.6
|
5,692,254.5
|
3,714,333.3
|
1,571,878.0
|
|
|
|
|
|
|
|
|
|
|
|
|
b) Productia exercitiului
|
|
|
|
|
PE = Productia vanduta +/- Productia stocata + Productia imobilizata
|
|
|
|
|
|
|
|
|
31-Dec-2006
|
31-Dec-2007
|
31-Dec-2008
|
31-Dec-2009
|
30-Sep-2010
|
PE
|
332,616.8
|
457,126.1
|
738,703.7
|
699,241.2
|
1,315,837.4
|
PV
|
332,616.8
|
457,126.1
|
738,703.7
|
493,583.5
|
404,383.6
|
PS
|
0.0
|
0.0
|
0.0
|
205,657.7
|
911,453.8
|
PI
|
0.0
|
0.0
|
0.0
|
0.0
|
0.0
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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