162917161 Analiza Economico Financiara a Unei Firme Utilizand Bilantul Acesteia Si Contul de Profit...

8/10/2019 162917161 Analiza Economico Financiara a Unei Firme Utilizand Bilantul Acesteia Si Contul de Profit Si Pierderi

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Analiza economico - financiara a unei firme utilizand bilantul

acesteia si contul de profit si pierderi

CAPITOLUL I

PREZENTAREA SOCIETII TOBIMAR SRL ALBA IULIA

SCURT ISTORIC

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1/< STRUCTURA ORANIZATORIC A SC TOBIMAR SRL

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CAPITOLUL II

ASPECTE TEORETICE GI METODOLOICE ALE ANALIZEI FINANCIARE

2/1 ANALIZA MICROECONOMIC CONINUT NECESITATE OBIECTIHE2/1/1 CONINUTUL ANALIZEI MICROECONOMICE

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&c%'% +! ?!c#&"#"!/

A"!& Ro.!%" C/ 88- !"! +! ?'%!%! c' #-# $c%o!co-o$c' "%!.! '

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?!%$#-!-"1/

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2/1/2 NECESITATEA ANALIZEI ECONOMICOFINANCIARE

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Pagina 5din 44


9/44

2/1/< OBIECTIHELE ANALIZEI MICROECONOMICE

@- co-co%+#-9' c co-+!%#9&! "!o%!"c! #&! co-c!?"& co-+!%'$ ,- ?%$& %7-+

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2/2 ANALIZA FINANCIAR A AENILOR ECONOMICI

2/2/1 CONINUTUL ANALIZEI FINANCIARE

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2/2/2 TIPOLOIA ANALIZEI FINANCIARE

Pagina din 44


10/44

A-# -#-c#%' c #"o%& ?%oc!+!!&o% "!>-c&o% #&! 6!#' +?' ?'%!%!#

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?! $# $&"! !3#$!-! -#-c#%!/

2/2/< FUNCIILE ANALIZEI STRII ECONOMICE GI FINANCIARE A FIRMEI

Pagina 10din 44


11/44

@- co$?#%#9! c #&"! "-9! ,- -c&!& !co-o$c !3?!%$!-"!&! +! .o%#"o% ,-!#$-'

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Pagina 11din 44


12/44

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2/2/4 ETAPELE PROCESULUI DE ANALIZ FINANCIAR

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Pagina 12din 44


13/44

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Pagina 1


14/44

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2/2/ UTILIZATORII RAPOARTELOR DE ANALIZ ECONOMICO K

FINANCIARA

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%$#" !3?#--!# # %!"%7-8!%!# ?o%"oo&& +! ##c!% 8!"o-#%!# !%6c& +#"o%!

,- ?#%#$!"% ?%o!c"#9/

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Pagina 14din 44


15/44


16/44

!6o&9# co"#9! B%' # #c9-&o% %$! c #"o%& %$'"o%&o% -+c#"o% c%&

#c9- c7"8& ?! #c9-!

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?!cc!/

CAPITOLUL III

ANALIZA LICIDITII GI SOLHABILITII

Lc>+"#"!# o&6#.&"#"!# -#-c#%' !3?%$' c#?#c"#"!# -! oc!"'9 +! # #c!

#9' ?&'9&o% c#+!-"! ( "!%$!-)/ @- "$? c! &c>+"#"!# -#-c#%' %!&!c"' c#?#c"#"!# +!

?"' ?! "!%$!- c%" # -! %$! o&6#.&"#"!# 6!#' coo%+o-#"!&! ?! "!%$!- $!+

&-8 #&! ?&'9&o% -! %$!/

+"#"!# %!?%!-"' c#?#c"#"!# #c"6!&o% c%c-"! +! # ! "%#-o%$# ,-

+?o-.&"'9 .'-!" ?!-"% # #c! #9' ?&'9&o% c#+!-"!/

+"#"!# 8!-!%#&' %!&!c"' c#?#c"#"!# #c"6!&o% c%c-"! +?o-.&! $#"!%#"!

,- "oc% #c"% -!,-c##"! ?#$!-"! ?! "!%$!- c%" +! # ! "%#-o%$# ,- +?o-.&"'9

.'-!" c!%! ' #co?!%! +#"o%&! c#+!-"!/

#) M'%$ #.o&"!

L AC* DTS

-+! AC* #c"6!&! c%c-"! Q co-"% +! %!8%#%!Q?%$! ?%6-+ %#$.%#%!#

o?!%#9-&o%

DTS K ("o"#& +#"o% -#-c#%! #$"! 1 #-) Q(#&"! +#"o% QT"o"#& 1 #-)

.) M'%$ %!"6! c#&c"! c# %#"' # &c>+"'9 8!-!%#&! (RL)


17/44

Lc>+"#"!# -"!%$!+#%' !6+!-9#' c#?#c"#"!# #c"6!&o% c%c-"! #&"!&! +!c7"

"oc%&! +! # ?#%"c?# -#-9#%!# +#"o%&o% c#+!-"!/ Lc>+"#"!# -"!%$!+#%' ,$.%#c'

+o' o%$! #-$!

#) Fo%$# #.o&"'

LI(AC* S ) KDTS

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S K "oc%&!

AC* #c"6!&! c%c-"! Q co-"%&! +! %!8%#%! Q ?%$! ?%6-+ %#$.%#%!#

o?!%#9-&o%

DTS K ("o"#& +#"o% -#-c#%! #$"! 1 #- ) Q (#&"! +#"o% QT"o"#& 1 #-)

.) Fo%$# %!"6'

+"#"!# !!c"6' $'o#%' 8%#+& ,- c#%! +?o-.&"'9&! .'-!" #co?!%' ?&'9&!

c#+!-"!/ @$.%#c' !# +o' o%$!

Fo%$# #.o&"'

LE TR K DTS

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LE K &c>+"#"!# !!c"6'

TR K "%!o%!%# +- #c"6& .-9!%

DTS K ("o"#& +#"o% -#-c#%! #$"! 1 #-) Q (#&"! +#"o% / T"o"#& 1 #-)

.) Fo%$# %!"6'

E3!%c9& ?%#c"c oc!"#"!# TOBIMAR SRL

LICIDITATEA ENERAL

#) M'%$ #.o&"! L AC* DTS

Pagina 1=din 44


18/44

L1 (455/1= Q 1/0)=41/+"'9

T#.!&& N%/1 C#? III P#%#8%# +"#"!# 8!-!%#&' 2


19/44

Lc>+"#"!# $!+#"' 2/22 1/+"'9 8!-!%#&! c 01 +#"o%"' c%!"!%

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%!"6!/

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@- 200< #9' +! 2002 ! o.!%6' o c'+!%! # %#"! &c>+"'9 -"!%$!+#%! +! 010

+#"o%"' c'+!% #c"6!&o% c%c-"! c 1/1= &! ,- 6#&o% #.o&"! c%!"!% &!-"! #

"oc%&o% c 1/5+"#" !!c"6!

@- 200< #9' +! 2002 ! o.!%6' o c'+!%! .%c' # %#"! &c>+"'9 !!c"6! c 001

+#"o%"' c'+!% "%!o%! c =4/41 &! ,- 6#&o% #.o&"! %!?!c"6! c 2 ,- $?%$ c7"

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$'%$ %!"6!/

Pagina 1din 44


20/44

I-"!%?%!"#%! 2004 #9' +! 200+"'9 8!-!%#&! c =+"#" !!c"6!

@- 2004 #9' +! 200< ! o.!%6' o c%!"!%! c 245/ Ac!#"' c%!"!%! ! +#"o%!#' ,-

$o+ ?!c#& c%!"!% "%!o%!%! c


21/44

AB%AIQL

AI K +#"o% $o."!

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RC ("o"#& +#"o% -#-c#%! 1 #- ) Q (#&"! +#"o% K "o"#& 1 #-)

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AB%* AI KRCL

AI K #c"6! $o."!

RCL K ,$?%$"% +- !$- +! o.&8#9- c%!+"! ?! "!%$!- &-8 %'$#! +!

%#$.%#" ?%o6o#-! ?!-"% c>!&"!& +! %!?#%"#" ?! $# $&"! !3!%c9 -#-c#%!

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#-)

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22/44


23/44

I-"!%?%!"#%!

@- #-& 2004 #9' +! 200< %#"# o&6#.&"'9 8!-!%#&! # c'" !3"%!$ +! $&" c

20 +#"o%"' c%!"!% +#"o%&o% $# $#% +! - #- c 52/=2< &! ,- 6#&o% #.o&"!

%!?!c"6 c 1= ,- $'%$ %!"6!/ D#"o%&! ?! "!%$!- c%" # c%!c" !&! +! - #-

#&"& c 1=!!%!# !3!%c9&/ E# , ?%o?-! ? "#.&!#c' ?-c"!&! "#%

?-c"!&! .! #&! 8!"- -#-c#%! ,- 6!+!%!# -+#$!-"'% -! -o "%#"!8 +!

$!-9-!%! +!6o&"#%! ,-"%- $!+ co-c%!-9#&/

P%-c?# %' -o%$#9o-#&' ?! .## c'%# ! #c! #-# -#-c#%' !"! .-9&

co-"#.& ?!-"% !3!$?&c#%! %$# TOBIMAR SRL ! 6o% o&o +#"!&! +- .-9%&!

co-"#.&! ?! #- 2002 200< 2004/

A-# !c>&.%& -#-c#% #%! ,- 6!+!%! -+c#"o% c#%! c#%#c"!%!#' #c"6"#"!#

+! #-#$.& %!&"#"!&! %!&"#"!&! "#9# -#-c#%'/

CAPITOLUL IH

ANALIZA RENTABILITII

A-# %!-"#.&"'9 ! %!#&!#' ?! .## co-"& +! ?%o" ?!%+!% ! %!!%'

%$'"o#%!&! #?!c"!

A-# +! ##$.& # %!-"#.&"'9 ?! .## co-"& +! ?%o" ?!%+!%!

A-# %!-"#.&"'9 ?! .## %#"!&o% +! %!-"#.&"#"!

4/1 ANALIZA DE ANSAMBLU A RENTABILITII PE BAZA CONTULUI DE

PROFIT GI PIERDERE

Pagina 2


24/44

P%!?-! -"!%?%!"#%!# co-"& +! ?%o" ?!%+!%! # "%c"% #c!"# c#%!

%!?%!-"' ?o-+!%!# !c'% -+c#"o% ,- 6!-"% "o"#&!/

P!-"% # %$'% $o+& ,- c#%! ?o-+!%!# +!%9&o% -+c#"o% +- co-"& +! ?%o"

?!%+!%! # $o+c#" #9' +! ?!%o#+!&! ?%!c!+!-"! #-# +! ##$.& "%!.! ' -c&+'

#-# "%c"% co-"& +! ?%o" ?!%+!%!/ Po-+!%&! ! c#&c&!#' c# %#?o%" ,-"%!

6#&o#%!# -+c#"o%& #-#" "o"#&& 6!-"%&o% %!#"! +! %$'/

D! !3!$?& ?!-"% c%# +! ##c!% %!# +! c#&c& !"!

-+!

?o-+!%!# c%! +! ##c!% ,- "o"#&& 6!-"%&o%/

CONTUL DE PROFIT GI PIERDERE

T#.!&& N%/ < C#?"o&& IH P#%#8%# 4/1

DENUMIREA INDICATORILOR N%/%

+/

2002 200!&"!&&o% +- !3?&o#"#%! %#?o%"#"! 6!-"%&!

"o"#&!

Pagina 2=din 44


28/44

F8 / C#? 4/4/1 E6o&9# "%c"% 6!-"%&o% !3c!?9o-#&!

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F8 5/ C#? 4/4/1 E6o&9# %!&"#"& !3!c!?9o-#& #& !3!%c9&

F8 / C#? 4/4/1 E6o&9# %!&"#"!&o% -#-c#%!

F8 10/ C#? 4/4/1 E6o&9# c>!&"!&&o% -#-c#%!

D- 8%#c!&! +! $# ?%6-+ !6o&9# ?o-+!% -+c#"o%&o% +- co-"& +! ?%o"

?!%+!%! ,- "o"#& 6!-"% ?! ?!%o#+# #-#"' ! ?o" "%#8! %$'"o#%!&! co-c&

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29/44

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30/44

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31/44

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32/44

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INTERPRETAREA EHOLUIEI INDICATORILOR

T#.!&& N%/ C#?/ IH P#%#8%# 4/1

RENTABILITATEA 2002 200< 2004C%# +! ##c!% 10/0


33/44

LEEND

I-"%!?%!"#%! +- #c!" 8%#c %!&"' c' ,- #-& 2004 #9' +! 200< c%# +! ##c!% #

c'" c == +#"o%"' c'+!% 6!-"& +- 67-#%!# $'%%&! c 4/25 &! %!?!c"6

c 50!&"!&&o% c

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40/


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DBS)(DTSTR)AC(NFR*

2000 =

Pagina


37/44

2/R#"# #"o-#-9'% ##c!%&o% c%!-"! (RAC)


38/44

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T#.!&& N%/ = C#?/ 4 P#%#8%#/ 4/1

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162917161 Analiza Economico Financiara a Unei Firme Utilizand Bilantul Acesteia Si Contul de Profit...

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