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7/18/2019 MF Proiect MAA
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UNIVERSITATEA TEHNICĂ "GH. ASACHI" IAŞIFacultatea de Textile-Pielăie !i a#a$e%e#t I#du&tial'(%e#iul) I#$i#eie i#du&tialăS*eciali+aea) a#a$e%e#t !i ad%i#i&taea a,aceil(
PROIECT MANAGEMENT FINANCIAR
P(,. C((d(#at( Stude#ti)
S.l. ec. iaela 'iac(#u Mititelu Ana Maria
Vitalariu Olivian
Semestrul II, Anul I
Ia&i /01
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Indicatori de rentabilitate
Rentabilitatea economica
Re = Profit din exploatare / Total activ x 100
Pe#tu a#ul /002 - Re= 65.538 / 165.167 x 100 Pe#tu a#ul /010 - Re= 5.862 / 168.401 x 100
= 39.67 = 3.48
I#te*etae) Pe#tu a#ul /002 #i3elul atei e&te &u*ei( atei i#,latiei de u#de e+ulta e,icie#ta
ca*italului ec(#(%ic al(cat acti3itatii *(ducti3e a 4#te*i#deii i#&a *e#tu a#ul /010 lucuile
#u &tau a&a 5i#e *e#tu ca e&te i#,ei( ace&teia 67.289:.
Rentabilitatea financiara
R f
= Profit net / Total capital propri x 100
P(,it 5ut ; 3e#itui < celtuieli Pe#tu a#ul /002 ) 102.227 < =8.07 ; 8.82
Pe#tu a#ul /010) /8.8=0 < /0.778 ; >.?8=
P(,it #et ; *(,it 5ut < i%*(+it *e *(,itPe#tu a#ul /002 ) 8.82 < 11.0=2 ; >/.8=1
Pe#tu a#ul /010 ) >.?8= < /.8/2 ; ./>
Pe#tu a#ul /002R , ; >/.8=1 @ 18>.187 x 100 ; 1.?7
Pe#tu a#ul /010R , ; ./> @ 18?.=01 x 100 ; 1.2/
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I#te*etae) Gadul de e#ta5ilitate a i#3e&titiil( ,acute de cate ,i%a &u,ea ( &cadee de la
1.?7 i# a#ul /002 la 1.2/ i# a#ul /010
Rata marjei comerciale
R!c = "ar#a co!erciala / $an%ari de !arfri x 100
aa c(%eciala *acticata de ,i%a e&te de 0 di# /002 *a#a i# /010 .
Rata marjei de exploatare
Rexp = Profit din exploatare / &ifra de afaceri x 100
Pe#tu a#ul /002 ) R ex* ; 8.>? @ 22.2=> x 100 ; 8.>7/
Pe#tu a#ul /010 ) R ex* ; >.?8/ @ /8.8? x 100 ; //.008
I#te*etae) Rata%aeideex*l(atae &e%#i,ica ca*acitatea acti3itatii de ex*l(atae de a de$aa *(,it ia i# ca+ul #(&tu acea&ta ata &cade de de la 8.>7/ di# /002 la //.008 i# a#ul /010.
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Indicatori de echilibru financiar
Fondul de Rulment
'R &apitalriper!anente()ctivei!o*ili%ate
Ca*italui*e%a#e#te ; Ca*italul *e%a#e#t B 'at(ii *e te%e# %ediu &i lu#$
Pe#tu a#ul /002 ) C* ; 18>.187 B 1.07> ; 188./=/
F ; 188./=/ < 1/.>8= ; =/.87?
Pe#tu a#ul /010) C* ; 18?.=01 B 0 ; 18?.=01
F ; 18?.=01 < 117.28? ; >0.=
I#te*etae) F(#dul de ul%e#t e&te i# a%5ele ca+ui *(+iti3 6 FR 0 : ceea ce e3ide#tia+adi%e#&iu#ea e,ecti3a a ,(#dului de ul%e#t i# cicuitul ex*l(ataii e&*ecti3 &u*lu&ul de e&u&e *e%a#e#te de$aate de cilcul de ,i#a#tae a i#3e&tititiil(. D5&e3a% a&t,el ca ,i%a &e a,la i#t-u# ecili5u ,i#a#cia cia ( %ica ce&tee *e#tu a#ul /010.
Necearul de Fond de Rulment
+'R = ,tocri - &rean e ( atorii de exploatareț
Pe#tu a#ul /002 NFR; ?.>=/ B >.=80 < 1.07> ; 1/.2/7
Pe#tu a#ul /010 NFR ; 2.7? B > - 0 ; 1=.7?
I#te*etae ) A3a#d i# 3edee ca FRNFRe +u lt a ca ,i % a de ti #e u# excede#t de
e&u&ece#ece&itae,ectuaeade*la&a%e#tee#ta5ilecu i&cuicat%aiedu&e.
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Tre!oreria Neta
T+ = 'R+ ( +'R = icidit i ( atorii *ancareț
Pe#tu a#ul /002) T# ; =/.87? < 1.07> ; =1.80
Pe#tu a#ul /010) T#; >0.= < 0 ; >0.=
I#te*etae) Pute% a,i%a ,i# #(u ca ,i%a &e a,la i#t-u# ecili5u ,i#a#cia de(aece 3al(aea
te+(eiei e&te u#a *(+iti3a atat i# /002 cat &i /010.
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Ratele de lichidiatate
R atalicidităii$e#eale ) $ ; Acti3ecicula#te @ 'at(ii*ete%e#&cut
Pe#tu a#ul /002) $; =/.87? @ 1.07> ; 2.700
Pe#tu a#ul /010) $; >0.= @ 0 ; 0
I#te*etae) acea&ta ata e,lecta ca*acitatea acti3el( cicula#te de a &e ta#&,(%a i#t;u#
te%e# &cut i# liciditati *e#tu a &ati&,ace (5li$atiile de *lata exi$i5ile. I# ca+ul de ,ata i# a#ul
/002 &e (5&e3a u# *(ce#t %ae de 2.700 ,ata de a#ul /010 cae e de 0 9.
Rata ol"abilitatii #enerale
&$ ; Acti3 t(tal @ 'at(ii t(tale ; Ca*italuile *(*iile B 'at(ii t(tale i#te*i#dee @ 'at(ii
t(tale i#te*i#dee
Pe#tu a#ul /002) &$ ; 18>.187 B =1.80 @ =1.80 ; =.270
Pe#tu a#ul /010) &$; 18?.=01 B >0.= @ >0.= ; =.2
I#te*etae)
A3a#d i# 3edee ca #i3elul i#dicat(ului de &(l3a5ilitate e&te %ai %ae dect1.>/a*ecie% ca
,i%a di&*u#e de &u,icie#te 5u#ui i# *ati%(#iu *e#tu a ,ace ,ata dat(iil( t(tale a&ada ,i%a
ae ca*acitatea de a-&i (#(a (5li$atiile de *lata.
Rata ol"abilitatii patrimoniale *a$ 2>-28
&* ; Ca*ital *(*iu @ Pa&i3
Pe#tu a#ul /002) &* ; 18>.187 @ 18>.187 ; 1
Pe#tu a#ul /010) &* ; 18?.=01 @ 18?.=01 ; 1
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I#te*etae)U##i3el#(%alali#dicat(ului te5uie&ă&e&itue+e*e&te0> ia i# ca+ul ,i%ei #(a&te i#a%5ii a#i *(ce#tul e&te 1 de u#de e+ulta#d a&t,el *(*(tia ca*italului *(*iu di# t(talul e&u&el(,i%ei.
$urata de rotatie a clientilor
'c+i ; Cedit < Clie#ti @ Ci,a de a,acei x 80
Pe#tu a#ul /002) 'c+i ; 102.?=>@ 22.=2> x 80 ; 27.==2
Pe#tu a#ul /010) 'c+i ; /8.8?@ /8.8? x 80 ; 80
I#te*etae) 'uata de (tatie a clie#til( &cade cu cate3a *(ce#te di# a#ul /002 i# /010
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