{"id":19757,"date":"2011-04-07T09:17:00","date_gmt":"2011-04-07T09:17:00","guid":{"rendered":"http:\/\/trainingsnews.com\/analiza-activului-patrimoniului-2"},"modified":"2011-04-07T09:17:00","modified_gmt":"2011-04-07T09:17:00","slug":"analiza-activului-patrimoniului-2","status":"publish","type":"post","link":"https:\/\/cvnextjob.com\/index.php\/2011\/04\/07\/analiza-activului-patrimoniului-2\/","title":{"rendered":"Analiza activului (patrimoniului)"},"content":{"rendered":"
<\/div>
Activele<\/span><\/b> reprezint\u0103 totul ce formeaz\u0103 proprietatea intrepinderii, si are valoare b\u0103neasca. Activele se imapart in active lichide si active nelichide, adic\u0103 cele ce formeaz\u0103 capitalul circulant si cele ce formeaza capitalui fix. Analiza activelor prevede examinarea m\u0103rimii, componentei si corela\u0163iei intre diferite elemente patrimoniale, aflate la dispozi\u0163ia intreprindeii. In vederea aprecierii situa\u0163iei patrimoniale, in primul rind, se urmareste evoluta mijloacelor economice in dinamica. Datele din bilan\u0163ul contabil indica ca totalul patrimoniului a crescut in perioada raporata cu 21.2%, ceea ce reprezint\u0103 un spor absolut de 16936062 lei. Sporirea activelor in anul 1998 s-a datorat cre\u015fterii cu 35.1% a activelor pe termen lung in condi\u0163iile cre\u015fterii cu 2.5 % a activelor curente. Aceste ritmuri diferite au contribuit la modificarea structurii patrimoniului \u00eentreprinderii. Schimb\u0103rile survenite in structura activelor sunt prezentate in tabelul de mai jos.<\/span><\/o:p><\/span><\/div>\n
Tabelul 1<\/span><\/b><\/o:p><\/span><\/div>\n
Componenta si structura patrimoniului \u00eentreprinderii:<\/o:p><\/span><\/div>\n
\n<\/div>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
Nr.<\/o:p><\/span><\/div>\n<\/td>\n
\n
Categorii de active<\/o:p><\/span><\/div>\n<\/td>\n
\n
Existenta la 31.12.98<\/o:p><\/span><\/div>\n<\/td>\n
\n
Existenta la 31.12.97 <\/o:p><\/span><\/div>\n<\/td>\n
\n
Devieri<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
Suma<\/o:p><\/span><\/div>\n<\/td>\n
\n
Ponderea, %<\/o:p><\/span><\/div>\n<\/td>\n
\n
Suma<\/o:p><\/span><\/div>\n<\/td>\n
\n
Ponderea, %<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
\n<\/div>\n<\/td>\n
\n
Patrimoniul intreprinderii (470), inclusiv<\/o:p><\/span><\/div>\n<\/td>\n
\n
96776223<\/o:p><\/span><\/div>\n<\/td>\n
\n
100<\/o:p><\/span><\/div>\n<\/td>\n
\n
79840161<\/o:p><\/span><\/div>\n<\/td>\n
\n
100<\/o:p><\/span><\/div>\n<\/td>\n
\n
16936062<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
1.<\/o:p><\/span><\/div>\n<\/td>\n
\n
Active pe termen lung (180), inclusiv<\/o:p><\/span><\/div>\n<\/td>\n
\n
61956030<\/o:p><\/span><\/div>\n<\/td>\n
\n
64<\/o:p><\/span><\/div>\n<\/td>\n
\n
45858498<\/o:p><\/span><\/div>\n<\/td>\n
\n
57.4<\/o:p><\/span><\/div>\n<\/td>\n
\n
160977532<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
1.1.<\/o:p><\/span><\/div>\n<\/td>\n
\n
Active nemateriale (030)<\/o:p><\/span><\/div>\n<\/td>\n
\n
63091<\/o:p><\/span><\/div>\n<\/td>\n
\n
0.1<\/o:p><\/span><\/div>\n<\/td>\n
\n
42369<\/o:p><\/span><\/div>\n<\/td>\n
\n
0.1<\/o:p><\/span><\/div>\n<\/td>\n
\n
20722<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
1.2.<\/o:p><\/span><\/div>\n<\/td>\n
\n
Active materiale (090), din care:<\/o:p><\/span><\/div>\n<\/td>\n
\n
61104502<\/o:p><\/span><\/div>\n<\/td>\n
\n
98.6<\/o:p><\/span><\/div>\n<\/td>\n
\n
45027692<\/o:p><\/span><\/div>\n<\/td>\n
\n
98.2<\/o:p><\/span><\/div>\n<\/td>\n
\n
16076810<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
1.2.1.<\/o:p><\/span><\/div>\n<\/td>\n
\n
Active materiale in curs de executie (040)<\/o:p><\/span><\/div>\n<\/td>\n
\n
8199939<\/o:p><\/span><\/div>\n<\/td>\n
\n
13.2<\/o:p><\/span><\/div>\n<\/td>\n
\n
10889089<\/o:p><\/span><\/div>\n<\/td>\n
\n
23.7<\/o:p><\/span><\/div>\n<\/td>\n
\n
-2689150<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
1.2.2.<\/o:p><\/span><\/div>\n<\/td>\n
\n
Mijloace fixe (060)<\/o:p><\/span><\/div>\n<\/td>\n
\n
5294563<\/o:p><\/span><\/div>\n<\/td>\n
\n
85.4<\/o:p><\/span><\/div>\n<\/td>\n
\n
34138603<\/o:p><\/span><\/div>\n<\/td>\n
\n
74.5<\/o:p><\/span><\/div>\n<\/td>\n
\n
-28844040<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
1.3.<\/o:p><\/span><\/div>\n<\/td>\n
\n
Active financiare pe termen lung (160)<\/o:p><\/span><\/div>\n<\/td>\n
\n
788437<\/o:p><\/span><\/div>\n<\/td>\n
\n
1.3<\/o:p><\/span><\/div>\n<\/td>\n
\n
788437<\/o:p><\/span><\/div>\n<\/td>\n
\n
1.7<\/o:p><\/span><\/div>\n<\/td>\n
\n
0<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
2.<\/o:p><\/span><\/div>\n<\/td>\n
\n
Active curente (460), inclusiv:<\/o:p><\/span><\/div>\n<\/td>\n
\n
34820193<\/o:p><\/span><\/div>\n<\/td>\n
\n
36<\/o:p><\/span><\/div>\n<\/td>\n
\n
33981663<\/o:p><\/span><\/div>\n<\/td>\n
\n
42.6<\/o:p><\/span><\/div>\n<\/td>\n
\n
838530<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
2.1.<\/o:p><\/span><\/div>\n<\/td>\n
\n
Stocuri de marfuri si materiale (250)<\/o:p><\/span><\/div>\n<\/td>\n
\n
22350341<\/o:p><\/span><\/div>\n<\/td>\n
\n
64.2<\/o:p><\/span><\/div>\n<\/td>\n
\n
1935696<\/o:p><\/span><\/div>\n<\/td>\n
\n
57<\/o:p><\/span><\/div>\n<\/td>\n
\n
2993745<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
2.2.<\/o:p><\/span><\/div>\n<\/td>\n
\n
Creante pe termen curt (350)<\/o:p><\/span><\/div>\n<\/td>\n
\n
10545676<\/o:p><\/span><\/div>\n<\/td>\n
\n
64.2<\/o:p><\/span><\/div>\n<\/td>\n
\n
13633974<\/o:p><\/span><\/div>\n<\/td>\n
\n
40.1<\/o:p><\/span><\/div>\n<\/td>\n
\n
-3088298<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
2.3.<\/o:p><\/span><\/div>\n<\/td>\n
\n
Mijloace banesti (440)<\/o:p><\/span><\/div>\n<\/td>\n
\n
1924176<\/o:p><\/span><\/div>\n<\/td>\n
\n
30.3<\/o:p><\/span><\/div>\n<\/td>\n
\n
295215<\/o:p><\/span><\/div>\n<\/td>\n
\n
0.9<\/o:p><\/span><\/div>\n<\/td>\n
\n
1628961<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
2.4.<\/o:p><\/span><\/div>\n<\/td>\n
\n
Alte active pe termen scurt (450)<\/o:p><\/span><\/div>\n<\/td>\n
\n
\n<\/div>\n<\/td>\n
\n
5.5<\/o:p><\/span><\/div>\n<\/td>\n
\n
695878<\/o:p><\/span><\/div>\n<\/td>\n
\n
2<\/o:p><\/span><\/div>\n<\/td>\n
\n
-695878<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n<\/div>\n
Din datele prezentate in tabel se constata cre\u015fterea nivelului de imobilizare a activelor de la 57.4% la 64%. Aceasta tendin\u0163a se considera negativa in condi\u0163iile unui grad sc\u0103zut de utilizare a capacitatilor de produc\u0163ie existente. Situa\u0163ia ap\u0103ruta se explica prin faptul ca la \u00eenceputul anului 1998 mijloacele au fost reevaluate la suma de 31511435 lei precum si modemizarii utilajului vechi.<\/o:p><\/span><\/div>\n
Stmctura activelor \u00eentreprinderii se caracterizeaz\u0103 prin rata ridicata a patrimoniului cu destina\u0163ie de produc\u0163ie. Astfel, ponderea mijloacelor fixe si stocurilor de m\u0103rfuri si materiale constituie circa 88.1% in suma totala a activului. In afara de aceasta, s-a ivit o tendin\u0163a pozitiva de cre\u015ftere a compozi\u0163iei tehnice<\/b> (raportul dintre mijloace fixe si active circulante). Acest raport a crescut de la 1 la 1.52 ca urmare a cre\u015fterii parcului de utilaj disponibil. <\/o:p><\/span><\/div>\n
\n<\/div>\n
\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Activele reprezint\u0103 totul ce formeaz\u0103 proprietatea intrepinderii, si are valoare b\u0103neasca. Activele se imapart in active lichide si active nelichide, adic\u0103 cele ce formeaz\u0103 capitalul circulant si cele ce formeaza capitalui fix. Analiza activelor prevede examinarea m\u0103rimii, componentei si corela\u0163iei intre diferite elemente patrimoniale, aflate la dispozi\u0163ia intreprindeii. In vederea aprecierii situa\u0163iei patrimoniale, in primul […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[11],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/posts\/19757"}],"collection":[{"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/comments?post=19757"}],"version-history":[{"count":0,"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/posts\/19757\/revisions"}],"wp:attachment":[{"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/media?parent=19757"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/categories?post=19757"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/tags?post=19757"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}