Proiect Refacut Boromir Manag

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  • 7/25/2019 Proiect Refacut Boromir Manag

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    PROIECT MANAGEMENT FINANCIAR

    2015

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    Introducere

    SC BOROMIR PROD SA BUZU ! "o#t $n"%%n&!t' c! #oc%et!te co(erc%!)' *e !c&%un% $n

    +!,! )e-%% 15 .1//0 *r%n *re)u!re! !ct%u)u% % *!#%u)u% "o#te% Intre*r%nder% de Mor'r%t % P!n%"%c!&%e

    Bu,'u 3n"%%n&!re! SC BOROMIR PROD SA Bu,'u 4#u+ denu(%re! SC SPICU SA Bu,'u6 #7!"!cut *r%n 8ot Guern nr 1959. 1//0 !ct nor(!t% c!re #t!+%)ete % #t!tutu) %n%&%!) !) #oc%et'&%% !

    d!t! de 110:2002 *r%n !ctu) !d%t%on!) nr 22;1 #7! (od%"%c!t denu(%re! #oc%et'&%% $n SC

    BOROMIR PROD SA Soc%et!te! Boro(%r Prod SA Bu,'u "!ce *!rte d%n -ru*u) Boro(%r d%n c!re

    (!% "!c *!rte % ur('to!re)e #oc%et'&%< SC Boro(%r IND SR SC 8!rd=ood SR SC Co(cere!)

    SA >!)ce! SC Mo!r! C%+%n SA SC A(?)on SA SC E@tr!#%+ SA SC Co(cere!) SA Euro#t!r

    Ine#t SR

    N'#cut' $n re#*ectu) tr!d%&%e% d!r cu o *er#*ect%' (odern' !#u*r! !ce#tu% do(en%u !ttdeec% % totu% !tt de *u&%n e@*)o!t!t #oc%et!te! # 7! de,o)t!t % %7! d%er#%"%c!t !ct%%t!te!

    o"er%nd *%e&e% !tt *rodu#e tr!d% %on!)e ct % *rodu#e no% de c!re *%!&! ro(ne!#c' !e! neo%e

    I#tor%c

    N'#cut' $n re#*ectu) tr!d%&%e% d!r cu o *er#*ect%' (odern' !#u*r! !ce#tu% do(en%u !tt de

    ec% % totu% !tt de *u&%n e@*)o!t!t #oc%et!te! #7! de,o)t!t % %7! d%er#%"%c!t !ct%%t!te! o"er%nd

    *%e&e% !tt *rodu#e tr!d% %on!)e ct % *rodu#e no% de c!re *%!&! ro(ne!#c' !e! neo%e

    1//;

    I! "%%n&' #oc%et!te! co(erc%!)! SC BOROMIR IND R( >)ce! O+%ectu) *r%nc%*!) de

    !ct%%t!te $) con#t%tu%e !c%,%&%! *re)ucr!re! cere!)e)or *recu( % !)or%"%c!re! #u*er%o!r' !

    "'%nur%)or *r%n #ec&%%)e *ro*r%% de *!n%"%c!&%e % *!t%#er%e

    1//

    Mo!r! C%+%n d%n SIBIU ! "o#t *re)u!t' de c'tre -ru*u) Boro(%r %!r )! #"r %tu) !nu)u% 2001

    SC BOROMIR IND R( >)ce! ! deen%t !c&%on!r (!or%t!r Mo!r! C%+%n e#te dot!t' cu (or%

    *er"or(!nte ce *roce#e!,' -ru (o!)e -ru dur % *oru(+

    2000

    A "o#t *re)u!t! (o!r! de -ru d%n Bu,'u Mo!r! *roduce $n #*ec%!) "'%nur% #u*er%o!re

    *utnd re!)%,! $ntre!-! -!(' #ort%(ent!)' de *rodu#e de (or'r%t % *!n%"%c!&%e

    1/// 7 2002

    3n !ce!#t' *er%o!d' SC BOROMIR IND R( >)ce! !c%,%&%one!,' un%t'&% de t%*

    Co(cere!) !nd c! o+%ect *r%nc%*!) !ct%%t!te! de !c%,%&%e *'#tr!re % !)or%"%c!re ! cere!)e)or

    2011

    2

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    Pe )n-' ce)e tre% #oc%et'&% BOROMIR IND R( >)ce! BOROMIR PROD SA Bu,'u %

    Mo!r! C%+%n d%n SIBIU Gru*u) Boro(%r (!% de&%ne *uncte de )ucru )! De! 8unedo!r! I!%

    S)o+o,%!

    BOROMIR PROD SA

    Denu(%re *)!t%tor< BOROMIR PROD SA

    Adre#!< Str SANTIERUUI 9 Bu,'u

    udetu)< BUZU

    Nu(!r de %n(!tr%cu)!re )! Re-%#tru) Co(ertu)u%< 10 .1; .1//1

    Act !utor%,!re< 7

    Codu) *o#t!)< 12022:

    Te)e"on< 02912001F!@< ;;:05

    St!re #oc%et!te< INREGISTRAT d%n d!t! 0 Fe+ru!r? 1//1

    O+#er!t%% *r%%nd #oc%et!te! co(erc%!)!< 7

    D!t! %nre-%#tr!r%% u)t%(e% dec)!r!t%%< 46 2; Fe+ru!r? 2015

    D!t! u)t%(e% *re)ucr!r%< 46 2: Fe+ru!r? 2015

    I(*o,%t *e *ro"%t 4d!t! )u!r%% %n e%dent!6< 017AN709

    I(*o,%t *e en%tur%)e (%cro%ntre*r%nder%)or 4d!t!

    )u!r%% %n e%dent!6!)or%)e r!te)or de #tructur' !)e

    !ct%u)u% #unt %n")uen&!te de c!r!cter%#t%ce ten%ce econo(%ce % ur%d%ce !)e !ct%%t'&%% "%r(e%

    O+%ectu) !n!)%,e% #tructur%% *!#%u)u% ! #ur#e)or de "%n!n&!re $) con#t%tu%e #t!+%)%re! *onder%% %

    eo)u&%e% *r%nc%*!)e)or c!te-or%% de #ur#e ce *!rt%c%*' )! !co*er%re! (%)o!ce)or econo(%ce !)e "%r(e%

    2014 2013 2012

    Total Active Imobilizate /;90200 1099099;200 105:/9/00Total Active Circulante ::19/1100 2:905500 9;2:9;500Total Stocuri 1::/21500 29/0500 125019;00Total Creante 5002/200 20;51/:900 2001:00Casa si Conturi la Banci 1;:00 /9/5:500 1;;:9000

    Cheltuieli in Avans 20/0:;00 20:;500 105//00Total Datorii Curente :5;1;2000 9;59/02;00 ;00111;900

    ;

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    Venituri in Avans 5;//00 9900 5/200Capital Subscris Varsat 2990:9;00 2990:9;00 2990:9;00Total Capitaluri Proprii 10010;900 /52;02900 102/1;;;00Total Datorii :5;1;2000 9;59/02;00 ;00111;900

    Total Active 166,306,047.00 132,140,384.00 121,251,786

    .00Cifra de afaceri neta 1092220;00 /1:;02/:00 11;0:;;000Total Cheltuieli Financiare 11152; /0:155500 11:251:00Total Venituri 10:9012/;00 /10;/59100 1122;9000Total Cheltuieli 1029:/;5900 /0:155500 11:251:00Rezultat Brut 9/91;100 :01202;00 1;00:00Rezultat Net 99:9000 ;151000 1/292:00Angajati ;/2 5:5 1;2:

    Ind%c!tor%% #tructur%% !ct%u)u% 4ut%)%,'r%6 R!*ortu) d%ntre !ct%e)e %(o+%)%,!te % !ct%e)e tot!)e c!re *re,%nt' eo)u%!

    %(o+%)%,'r%)or cor*or!)e necor*or!)e % "%n!nc%!re 4IMOB6 $n tot!) !ct%e 4AT6

    AIT 201; H IMOB.AT H /;90200. 1::90:0;00H 05/21

    AIT 2019 H IMOB.AT H 1099099;200. 1921;09;00H 01

    AIT 2012 H IMOB.AT H 105:/9/00. 121251:00H 0/5;

    R!*ortu) d%ntre !ct%e)e curente % !ct%e)e tot!)e !n!)%,! "!ctor%!)' ! !ce#tu%

    %nd%c!tor 4!d%c' de#co(*unere! !ct%e)or curente *e co(*onente % r!*ort!re! )or )! !ct%e)e tot!)e6

    *o!te re)e! cre tere! #tocur%)or cre tere ce tre+u%e core)!t ' cu cre tere! o)u(u)u% *roduc %e% #!u !

    d%#*on%+%)%t'%)or c! #' re")ecte *o#%+%)%t!%)e de *)!t' !)e "%r(e% Re)!%! de c!)cu) e#teRAI 2019 H CA.IMOB H /1:;02/:00. 1099099;200H 00>RAI 2012 H CA.IMOB H 11;0:;;000. 105:/9/00H1050:

    >%te,! de rot!%e ! !ct%e)or tot!)e re*re,%nt' r!*ortu) d%ntre c%"r! de !"!cer% 4CA6 %

    !ct%e)e tot!)e 4AT6 % e@*r%(' c!*!c%t!te! "%r(e% de ! -ener! n,'r% t%nnd cont de tot!)u) !ct%e)or

    "o)o#%te

    >RAT 201;H CA.AT H 1092220;00 . 1::90:0;00H 0:20:

    >RAT 2019H CA.AT H /1:;02/:00. 1921;09;00H 0:/95>RAT 2012H CA.AT H 11;0:;;000 . 121251:00H 0/;0

    Ind%c!tor% co(*u % Rent!+%)%t!te! co(erc%!)' 7 #e c!)cu)e!,' r!*ortnd *ro"%tu) net 4PN6 )! c%"r! de

    !"!cer% 4CA6 O !)o!re redu#' ! !ce#tu% %nd%c!tor !r!t' c! "%r(! nu -enere!,! #u"%c%ente n,'r% c!

    #' !co*ere ce)tu%e)%)e #!u.% nu e@%#t' #u"%c%ent contro) !#u*r! e"ectu'r%% ce)tu%e)%)or

    Rco( 201;H PN.CA H 99:9000. 1092220;00H 0091

    Rco( 2019H PN.CA H 0. /1:;02/:00H 0

    Rco( 2012H PN.CA H 0. 11;0:;;000 H 0

    Rent!+%)%t!te! !ct%e)or tot!)e 7 #e c!)cu)e!,' r!*ortnd *ro"%tu) net 4PN6 )! !ct%e)e

    tot!)e 4AT6J !ce!#t! re)e' c!*!c%t!te! "%r(e% de ! -ener! c#t%-ur% nete #!t%#"'c'to!re "! ' de

    !ct%e)e %(*)%c!te Cu ct !)o!re! e#te (!% (!re cu !tt (!% +une #unt *er#*ect%e)e de %%tor !)e"%r(e%

    RAT 201;H PN.AT H 99:9000. 1::90:0;00H 00290

    RAT 2019H PN.AT H 0. 1921;09;00H 0

    RAT 2012H PN.AT H 0. 121251:00H 0

    1.B. Intocmiti o analiza diagnostic pentru actionari evidentiind punctele forte sipunctele slabe ale afacerii (din punct de vedere financiar)

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    PUNCTE TARIP M!-!##%n #!u A!nt! M!ret6 "%e *r%n #%#te(u) *ro*r%u de d%#tr%+u&%e "%e *r%n%nter(ed%u) *!rtener%)or

    K Deru)!re! unor *ro-r!(e %ne#t%&%on!)e de (odern%,!re SC BOROMIR IND SR %7

    ! *ro*u# re!)%,!re! une% %ne#t% %% Ac%,% %on!re! une% no% (or% de -ru *r%n re"!cere! con#truc %e%

    % e@t%ndere! c!*!c%t' %% de *roduc %e

    Ment%nere! ('r%(%% !ct%e)or c%rcu)!nte c%!r $n cond%&%%)e cre#ter%% $n#e(n!te ! c%"re%

    de !"!cer%J Po)%t%c! de d%er#%"%c!re ! *roduc %e% "!ce c! SC BOROMIR IND SR #' !%+' o -!('

    de *rodu#e !r%!t' 3n *re,ent! #oc%et!te! *roduce !*ro@%(!t% 20 de #ort%(ente de *%ne 95 de

    #ort%(ente #*ec%!)%t' % de *!n%"%c! %e 4cor%-e% +!-ete +)!t *%,,! etc6 ;5 de #ort%(ente *rodu#e

    ,!!ro!#e 4 +)!t tort co,on!c% cornu)e e etc6 %!r $n ur(! *roce#u)u% de ('c%n!re ! -ru)u% #e o+ %n

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    K Boro(%r #t' *ro#t )! c!*%to)u) *ro(o!re *r%n *u+)%c%t!te T> r!d%o e)e(ente c!re !r

    *ute! -ener! o recuno!tere % cont%ent%,!re (u)t (!% "!c%)' $n rndu) con#u(!tor%)or

    2.A. Prezentati si analizati comportamentul de macro si micromediu care influenteaza

    activitatea firmei.

    Ace!#t' !n!)%,' c! *r%( *!# $n e)!+or!re! #tr!te-%e% "%r(e% cu*r%nde "or&e)e e@terne c!re

    !c&%one!,' !#u*r! $ntre*r%nder%% (!cro(ed%u)u% % ! (%cro(ed%u)u% #t%(u)nd #!u "rnnd

    !ct%%t!te! de#"'ur!t' de !ce!#t!

    Med%u) de(o-r!"%c

    Un *r%( !#*ect ut%) $n !n!)%,! "!ctor%)or de(o-r!"%c% e#te nu('ru) % #tructur! *e #e@e !

    *o*u)!&%e% ce "!ce *!rte d%n *%!&! "%r(e% Boro(%r !tt #u+ !#*ectu) o)u(u)u% ct % !) d%n!(%c%% %

    eo)u&%e% $n t%(*

    Med%u) de(o-r!"%c re*re,%nt' totod!t' unu) d%n "!ctor%% "or(!t%% !% cerer%% de ('r"ur% *entru

    Boro(%r $n#' *%!&! &%nt' c're%! #e !dre#e!,' "%r(! cu*r%nde %ntr7o (!#ur' (!% (%c' *er#o!ne)e

    "%,%ce c% #e !@e!,' *e #!t%#"!cere! cer%n&e)or ce !*!r&%n "%r(e)or *er#o!ne)or ur%d%ce D%n !ce#t

    (ot% o !n!)%,' (!% co(*)e@' #e cere ! "% core)!t' cu o !n!)%,' *re!)!+%)' ! *%e&e%

    Potr%%t (!r%)or ret!%)er% $n 200/ (!or%t!te! co(*!n%%)or or !e! $n "!&' un con#u(!tor

    d%"er%t deo!rece !tunc% cnd o!(en%)or )% #e or+ete de rece#%une t%nd #' con#u(e (!% *u&%n E#te

    de !te*t!t c! c)%en&%% #' !)e!-' (!% r!&%on!) $n "unc&%e de +ene"%c%%)e certe *e c!re )e !duce *rodu#u)

    cu(*'r!t % (!% *u&%n e(o&%on!)

    U)t%(%% ,ece !n% !u !du# o #c!dere cu ,ece %)o-r!(e ! con#u(u)u% de *!%ne c! ur(!re !

    #c%(+!r%% *re"er%nte)or ro(!n%)or An de !n *e !ce!#t! *%!t! e@tre( de "r!-(ent!t! !*!r #c%(+!r%

    #e-(entu) "%%nd "o!rte d%n!(%c A#t"e) *!%ne! nu (!% e#te cu(*!r!t! ,%)n%c c% de dou!7tre% or% *e

    #!*t!(