STRUCTURA DE COSTURI<\/strong><\/p>\n
[\/et_pb_text][et_pb_text _builder_version=”4.9.2″ _module_preset=”default” text_font=”Montserrat||||||||” text_text_color=”#e8e8e8″ text_font_size=”2.2em” text_line_height=”1.6em” header_font=”Montserrat||||||||” background_color=”RGBA(0,0,0,0)” use_background_color_gradient=”on” background_color_gradient_start=”rgba(0,0,0,0.59)” background_color_gradient_end=”rgba(0,0,0,0.8)” custom_margin=”||||false|false” custom_padding=”1em|1em|1em|1em|true|true” animation_style=”zoom” animation_duration=”600ms” animation_intensity_zoom=”72%” border_radii=”on|15px|15px|15px|15px” locked=”off” global_colors_info=”{}”]<\/p>\n
\u00ceNV\u0102\u021aARE<\/strong><\/p>\n [\/et_pb_text][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.9.2″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.14.7″ _module_preset=”default” text_font=”Montserrat||||||||” text_font_size=”1.2em” text_line_height=”1.4em” background_color=”RGBA(0,0,0,0)” use_background_color_gradient=”on” background_color_gradient_start=”rgba(0,0,0,0.58)” background_color_gradient_end=”rgba(0,0,0,0.64)” custom_padding=”1em|2em|1em|2em|true|true” animation_style=”slide” animation_direction=”right” animation_duration=”750ms” animation_delay=”400ms” border_radii=”on|15px|15px|15px|15px” global_colors_info=”{}”]<\/p>\n Scopul modulului de structur\u0103 de costuri este de a sprijini managerii s\u0103 identifice cele dou\u0103 categorii principale de costuri \u0219i s\u0103 calculeze costurile totale.<\/span><\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.9.2″ _module_preset=”default” background_color=”RGBA(0,0,0,0)” custom_margin=”0px|0px|0px|0px|true|true” custom_padding=”1em|0px|1em|0px|false|true” locked=”off” global_colors_info=”{}”][et_pb_row column_structure=”1_3,1_3,1_3″ use_custom_gutter=”on” gutter_width=”4″ _builder_version=”4.9.2″ _module_preset=”default” module_alignment=”center” custom_margin=”||||false|false” locked=”off” global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.9.2″ _module_preset=”default” global_colors_info=”{}”][et_pb_blurb image=”https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/07\/pexels-startup-stock-photos-7374-300×200.jpg” image_icon_width=”150px” _builder_version=”4.14.7″ _module_preset=”default” header_level=”h2″ header_font=”Montserrat|600|||||||” header_text_align=”center” header_font_size=”18px” body_font=”Montserrat||||||||” background_color=”#fcc01b” text_orientation=”center” width=”69%” module_alignment=”center” 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_builder_version=”4.14.7″ _dynamic_attributes=”link_option_url” _module_preset=”default” header_level=”h2″ header_font=”Montserrat|600|||||||” header_text_align=”center” header_font_size=”18px” body_font=”Montserrat||||||||” background_color=”#fcc01b” text_orientation=”center” width=”69%” module_alignment=”center” custom_padding=”19px||||false|false” animation_style=”zoom” animation_duration=”750ms” animation=”off” link_option_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjE1ODk1In19@” border_radii=”on|10px|10px|10px|10px” border_width_all=”1px” border_color_all=”#969696″ border_radii_image=”on|14px|14px|14px|14px” box_shadow_style=”preset3″ box_shadow_style_image=”preset1″ image_max_width=”150px” locked=”off” global_colors_info=”{}” transform_styles__hover_enabled=”on|hover” transform_scale__hover_enabled=”on|hover” transform_translate__hover_enabled=”on|desktop” transform_rotate__hover_enabled=”on|desktop” transform_skew__hover_enabled=”on|desktop” transform_origin__hover_enabled=”on|desktop” transform_scale__hover=”107%|107%”]<\/p>\n [\/et_pb_blurb][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.9.2″ _module_preset=”default” global_colors_info=”{}”][et_pb_blurb image=”https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/07\/pexels-jessica-lewis-4022332-300×200.jpg” image_icon_width=”150px” module_class=”blurb-1″ _builder_version=”4.14.7″ _dynamic_attributes=”link_option_url” _module_preset=”default” header_level=”h2″ header_font=”Montserrat|600|||||||” header_text_align=”center” header_font_size=”18px” body_font=”Montserrat||||||||” background_color=”#fcc01b” text_orientation=”center” width=”69%” module_alignment=”center” custom_padding=”19px||||false|false” animation_style=”zoom” animation_direction=”right” animation_duration=”750ms” animation=”off” link_option_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjE1ODg3In19@” border_radii=”on|10px|10px|10px|10px” border_width_all=”1px” border_color_all=”#969696″ border_radii_image=”on|14px|14px|14px|14px” box_shadow_style=”preset3″ box_shadow_style_image=”preset1″ image_max_width=”150px” locked=”off” global_colors_info=”{}” transform_styles__hover_enabled=”on|hover” transform_scale__hover_enabled=”on|hover” transform_translate__hover_enabled=”on|desktop” transform_rotate__hover_enabled=”on|desktop” transform_skew__hover_enabled=”on|desktop” transform_origin__hover_enabled=”on|desktop” transform_scale__hover=”107%|107%”]<\/p>\n [\/et_pb_blurb][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.9.2″ _module_preset=”default” background_color=”RGBA(0,0,0,0)” custom_padding=”1em||1em||true|false” locked=”off” global_colors_info=”{}”][et_pb_row column_structure=”2_3,1_3″ _builder_version=”4.9.2″ _module_preset=”default” custom_padding=”||||false|false” global_colors_info=”{}”][et_pb_column type=”2_3″ _builder_version=”4.9.2″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.14.7″ _module_preset=”default” animation_style=”slide” animation_direction=”bottom” animation_duration=”700ms” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.9.2″ _module_preset=”default” global_colors_info=”{}”][et_pb_text module_class=”download-button” _builder_version=”4.14.7″ _module_preset=”default” text_font=”Montserrat||||||||” text_font_size=”1em” text_orientation=”right” animation_style=”fade” animation_delay=”1500ms” link_option_url_new_window=”on” locked=”off” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.9.2″ _module_preset=”default” background_color=”#FFFFFF” custom_padding=”27px|2em||2em|false|true” animation_style=”zoom” border_radii=”on|5px|5px|5px|5px” border_width_all=”1px” border_color_all=”#c4c4c4″ box_shadow_style=”preset1″ global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.9.2″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.14.7″ _module_preset=”default” custom_margin=”|0px||0px|false|true” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n Structura de costuri este unul dintre cei mai importan\u021bi indicatori care caracterizeaz\u0103 costurile dintr-o companie. Structura de costuri include toate<\/b> costurile<\/b> \u0219i<\/b> cheltuielile<\/b> pe care compania le va suporta atunci c\u00e2nd introduce un model de business.<\/p>\n Scopul modulului de structur\u0103 de costuri este de a sprijini managerii s\u0103 identifice cele dou\u0103 categorii principale de costuri \u0219i s\u0103 calculeze costurile totale.<\/p>\n La sf\u00e2r\u0219itul \u00eenv\u0103\u021b\u0103rii ve\u021bi fi capabili s\u0103:<\/p>\n Sunt dou\u0103 categorii de structuri de costuri:<\/p>\n Sursa: https:\/\/diffzi.com\/fixed-cost-vs-variable-cost\/<\/a><\/p>\n \u00cempreun\u0103, acestea reprezint\u0103 costurile totale (TC) suportate de companie. Costurile variabile includ toate tipurile de costuri care nu sunt incluse \u00een costurile fixe.<\/p>\n Informa\u021biile privind costurile variabile \u0219i fixe sunt utilizate pentru luarea deciziilor pe termen scurt \u0219i contabilitatea costurilor variabile.<\/p>\n Costurile fixe r\u0103m\u00e2n acelea\u0219i pe o perioad\u0103 lung\u0103 de timp, dar acest lucru nu \u00eenseamn\u0103 c\u0103 valoarea lor este \u00eentotdeauna aceea\u0219i. Costurile depind de condi\u021biile macroeconomice \u0219i, prin urmare, costurile pot fi modificate, dar nu din cauza nivelului de activitate.<\/p>\n Sursa: https:\/\/commons.wikimedia.org\/wiki\/File:CVP-TC-FC-VC.svg<\/a><\/td>\n Costurile fixe pot fi \u00eemp\u0103r\u021bite \u00een:<\/p>\n Sursa: https:\/\/commons.wikimedia.org\/wiki\/File:CVP-TC-FC-VC-Sales-Contrib-VC-PL-compat.svg<\/a><\/td>\n Pentru a distinge dac\u0103 costul este fix sau variabil, ar trebui s\u0103 se ia \u00een considerare nu perioada de timp, ci dac\u0103 acesta este afectat de volumul de produc\u021bie.<\/p>\n C\u00e2nd se \u00eemp\u0103rt costurile fixe la volumul de produc\u021bie, se ob\u021bine media costurilor fixe:<\/p>\n AFC \u2013 media costurilor fixe<\/p>\n FC- costuri fixe<\/p>\n Q \u2013 volumul de produc\u021bie<\/p>\n Costurile variabile includ:<\/p>\n Cu o produc\u021bie redus\u0103, costurile variabile cresc. Cu toate acestea, la cre\u0219terea produc\u021biei, aceste costuri se stabilizeaz\u0103 \u0219i cresc u\u0219or, \u00eempreun\u0103 cu o cre\u0219tere suplimentar\u0103 a produc\u021biei (introducerea specializ\u0103rii produc\u021biei).<\/td>\n Costurile variabile sunt incluse \u00een previziunile de profit \u0219i la calcularea punctului de rentabilitate (BEP) pentru o companie sau proiect (metodele de calcul al costurilor sunt prezentate \u00een partea financiar\u0103).<\/p>\n \u00a0 <\/b><\/td>\n \u00cen prezent, \u00een era unei crize pandemice \u0219i financiare, schimb\u0103rile \u00een comportamentul clien\u021bilor, cre\u0219terea concuren\u021bei pre\u021burilor \u0219i tot mai multe dificult\u0103\u021bi \u00een ob\u021binerea finan\u021b\u0103rii opera\u021biunilor, controlul<\/b> \u0219i<\/b> optimizarea<\/b> structurii<\/b> costurilor<\/b> au o importan\u021b\u0103 deosebit\u0103.<\/p>\n Urm\u0103toarele m\u0103suri ar trebui luate \u00een considerare:<\/p>\n <\/p>\n Antreprenorul ABC dore\u0219te s\u0103 produc\u0103 ce\u0219ti \u0219i are un cost fix de 10.000 de dolari pe lun\u0103. Dac\u0103 compania nu produce ce\u0219ti, ar trebui totu\u0219i s\u0103 pl\u0103teasc\u0103 10.000 de dolari pentru a \u00eenchiria utilajul. Dac\u0103 produce un milion de ce\u0219ti, costul s\u0103u fix r\u0103m\u00e2ne acela\u0219i. Costurile variabile cresc p\u00e2n\u0103 la 2 milioane de dolari.<\/p>\n R\u0103spuns<\/i>: Cu c\u00e2t o companie are mai multe costuri fixe, cu at\u00e2t trebuie s\u0103 ob\u021bin\u0103 mai mult profit pentru a putea ajunge la niveluri egale, deci trebuie s\u0103 lucreze pentru a produce \u0219i a promova produsele proprii. Acest lucru se datoreaz\u0103 faptului c\u0103 aceste costuri se schimb\u0103.<\/p>\n <\/p>\nStructura de costuri<\/h2>\n
![\"\"](\"https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/04\/pdf-icon2-1.png\")
<\/a><\/p>\n<\/div>\nIntroducere<\/h2>\n
Scop<\/h3>\n
Rezultatele \u00eenv\u0103\u021b\u0103rii<\/h3>\n
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Cuvinte cheie<\/h3>\n
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Aspecte teoretice<\/h2>\n
![](\"https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/12\/RO\/bmc-8.png\")
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Categorii de structuri de costuri<\/h3>\n
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Tipuri de costuri: fixe \u0219i variabile<\/h3>\n
![\"\"](\"https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/11\/m10-1.jpg\")
<\/p>\n\n\n
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<\/td>\n![\"\"](\"https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/11\/m10-3.jpg\")
<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nCosturi fixe \u2013 defini\u021bie<\/h3>\n
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\n Costurile<\/b> fixe nu se <\/b>modific\u0103<\/b> odat\u0103<\/b> cu <\/b>modificarea<\/b> volumului<\/b> de <\/b>produc\u021bie<\/b>. <\/b>Aceasta \u00eenseamn\u0103 c\u0103 reducerea produc\u021biei nu modific\u0103 costurile fixe.<\/p>\n ![\"\"](\"https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/11\/CVP-TC-FC-VC.svg.png\")
<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nCosturi fixe \u2013 tipuri<\/h3>\n
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\n Exemple<\/b> de costuri fixe:<\/p>\n \n
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![\"\"](\"https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/11\/CVP-TC-FC-VC-Sales-Contrib-VC-PL-compat.svg.png\")
<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nCosturi fixe \u2013 regula de baz\u0103<\/h3>\n
![\"\"](\"https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/11\/m10-5.jpg\")
<\/p>\nCosturi fixe \u2013 formul\u0103<\/h3>\n
\u00a0 AFV= FC\/Q<\/b><\/h4>\n
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![\"\"](\"https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/11\/m10-6.jpg\")
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\n Modific\u00e2ndu-se pe m\u0103sur\u0103 ce volumul activit\u0103\u021bii se schimb\u0103, costurile variabile pot r\u0103spunde la aceste modific\u0103ri \u00een moduri diferite. Datorit\u0103 naturii reac\u021biei, costurile variabile sunt \u00eemp\u0103r\u021bite \u00een:<\/p>\n \n
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![\"\"](\"https:\/\/probm2.cti.ugal.ro\/site\/wp-content\/uploads\/2021\/11\/m10-7.jpg\")
<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nOptimizarea costurilor – Schimbarea costurilor fixe \u00een costuri variabile<\/h3>\n
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Exemple \u0219i bune practici<\/h2>\n
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Costuri fixe \u2013 exemple<\/h3>\n
Referin\u021be bibliografice \u0219i Web<\/h2>\n