Calcul costuri CD+CICalcul costuri / lunaCouts DIRECTEScout de matieres premieresBara 3024235.2Bara 2512714.24Bara 201200.32Bara 14524.8Material textil28900Placa metalica 4904.96Profile Patratic25292.28Curea textil6240Inele de siguranta 12960Surub M8 400Piulite M8400Cablu metalic18337.44Catarame2772TOTAL100543.8Couts INDIRECTESle loyer20000les amortissementsvezi curs Finance 1, slide 29les assurances (vehicules, etc)les charges gnrales lectricit6000eau3000chauffage0tlphone1000etcles frais de transport320 les salaires de lencadrement18000les salaires et autres charges des services des mthodes, des tudes, de lordonnancement, de linformatique200les petites matires consommables 1000les dpenses de publicit200

TOTAL49720COUT TOTAL DE PRODUCTION = CD+CI150263.8(pe luna!)In acest caz, pentru a afla costul unui produs (cost total unitar) este necesar a se calcula coeficientul de imputare (adica de a redistribui costurile indirecte pt fiecare produs)(vezi Gestion des couts - slide 23)

Coefficient d'imputation = CT/CD =1.49451085Cout total unitaire = CD unitaire * coeff d'imputation =1,204.58806CD unitaire

Calcul costuri CF+CVCalcul costuri / lunaCouts FIXESles amortissements0vezi curs Finance 1, slide 29MoisProduction mensuelleProduction cumuleecot de l'entretien des locaux et des machines0les assurances (vehicules, etc)0le loyer20000les impts0couts salarieux (MOD)18000les salaires et autres charges des services des mthodes, des tudes, de lordonnancement, de linformatique (une grand partie)200les dpenses de publicit200

TOTAL38400Couts VARIABLEScout de matieres premieresBara 3024235.2121.176Bara 2512714.2463.5712Bara 201200.326.0016Bara 14524.82.624Material textil28900144.5Placa metalica 4904.9624.5248Profile Patratic25292.28126.4614Curea textil624031.2Inele de siguranta 1296064.8Surub M8 4002Piulite M84002Cablu metalic18337.4491.6872Catarame277233lei/mp13.86les charges gnrales lectricit6000eau3000chauffage0tlphone1000etcles frais de transport320les petites matires consommables 1000248.6loyer dun atelier spcifique0

TOTAL150201.24COUT TOTAL DE PRODUCTION = CF+CV188601.24(pe luna!)Cout variable unitaire = cout variable pour mois X / production mois XCout variable unitaire =0.7347480106(factor de multiplicare pt calcul PR)

Cout total unitaire = CT mois X / production mois X0.0053021921

CALCUL PRET UNITAR:= CT unitaire + votre marge(prix sortie d'usine) + marge distributeur +TVA(PRIX DE VENTE TTC PUBLIC ( comparer avec votre prix psychologique)

Calcul prag rentabilitate

Vanzari/lunaVanzari cumulate (volum vanzari)venit vanzariCosturi fixeCosturi variabile pt vanzariCost total pt vanzari(volum vanzari*pret)(factor multiplicare* volum vanzari)(CF+CV)ian00038400038400feb1515165003840012940.36033851340.360338mar60751125003840064701.80169103101.80169apr15523034500038400198418.858516236818.858516mai22545568250038400392524.263586430924.263586iun1046569750038400401151.170478439551.170478Pret cu TVA =1100lei/bucVenit vanzari = pret x volum vanzariCosturile fixe =38400lei/lunaCosturile variabile pt luna feb=5368lei/luna

Factor multiplicare=862.6906892Verific analitic acum (metoda 1):SR = cheltuieli fixe lunare / (pret unitar-chelt variabile unitare)SR=161.814131399este exact punctul de intersectie din grafic!La cheltuielile variabile am considerat factor de multiplicare*cantitatea produsa.Aflati acest "factor de multiplicare" simplu: aveti costurile variabilele calculate pt o luna. Impartiti la nr de produse din acea luna si acela e factorul de multiplicare.Factorul de multiplicare reprezinta de fapt cheltuielile variabile unitare.Concluzia la acest exemplu numeric este:

Obs: A fi rentabil nu inseamna neaparat ca ai amortizat investitia!Poti produce cantitate mai mare care sa fie in stoc. Nu se vede in calculul pragului de rentabilitate.A doua metoda de calcul SR:CA = Pret unitar*volum vanzari anualCA =CV anual = CV unitar* volum vanzari anualCV anual = CF anual = CF lunar*12CF anual =MCV (marge sur couts variable) ("contributie") = CA-CV anualMCV = SR = CA*CF annual / MCVSR =DURATA DE ATINGERE A SR = CF anual/MCV * 12Durata =

Vezi exemplu calcul numeric in "Planificarea afacerii - ghid de start", D. Butler pag 114-124.