{"id":24963,"date":"2011-05-21T07:22:00","date_gmt":"2011-05-21T07:22:00","guid":{"rendered":""},"modified":"2020-09-25T09:35:09","modified_gmt":"2020-09-25T09:35:09","slug":"calculul-si-analiza-nevoii-de-fond-de-2","status":"publish","type":"post","link":"https:\/\/rubyskynews.com\/index.php\/2011\/05\/21\/calculul-si-analiza-nevoii-de-fond-de-2\/","title":{"rendered":"CALCULUL SI ANALIZA NEVOII DE FOND DE RULMENT PENTRU EXPLOATARE CU AJUTORUL RATELOR DE GESTIUNE"},"content":{"rendered":"
<\/div>

Calculul nevoii de fond de rulment din exploatare se poate face si prin folosirea ratelor de gestiune, stabilite ca raport intre un stoc si un flux de aceeasi natura. Aceste rate se calculeaza pentru elementele de activ si pasiv care definesc continutul nevoii de rulment.
\na) Rata globala a nevoii de fond de rulment:
\nRgNFR = NFR x 360 \/ CA<\/p>\n

Aceasta rata permite aprecierea globala a nevoii de fond de rulment in raport cu volumul de activitate.
\nb) Ratele de gestiune de activ:
\nRatele de gestiune a stocurilor se calculeaza, in masura in care este posibil, pe fiecare categorie de stoc in parte, astfel:
\n\uf0d8 Rata stocului de marfuri:
\nRmf = Stoc de marfuri x 360\/ Costul de cumparare al marfurilor vandute
\n\uf0d8 Rata produselor finite:
\nRpf = Stoc de produse finite x 360 \/ Costul de productie
\n\uf0d8 Rata creditului \u2013 clienti:
\nRcc = Clienti x 360 \/ CA
\n c)Rate de gestiune de pasiv:
\nRata creditului furnizori:
\nRcf = Furnizori din exploatare x 360\/ Intrari (cumparari) de marfuri
\nAceasta metoda de determinare a nevoii de fond de rulment e cunoscuta in teoria economica sub denumirea de \u201cmetoda expertilor contabili\u201d .<\/p>\n

<\/div>","protected":false},"excerpt":{"rendered":"

Calculul nevoii de fond de rulment din exploatare se poate face si prin folosirea ratelor de gestiune, stabilite ca raport intre un stoc si un flux de aceeasi natura. Aceste rate se calculeaza pentru elementele de activ si pasiv care definesc continutul nevoii de rulment. a) Rata globala a nevoii de fond de rulment: RgNFR […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"aioseo_notices":[],"yoast_head":"\nCALCULUL SI ANALIZA NEVOII DE FOND DE RULMENT PENTRU EXPLOATARE CU AJUTORUL RATELOR DE GESTIUNE - Jobs\/ Internships\/ Scholarships\/<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/rubyskynews.com\/index.php\/2011\/05\/21\/calculul-si-analiza-nevoii-de-fond-de-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CALCULUL SI ANALIZA NEVOII DE FOND DE RULMENT PENTRU EXPLOATARE CU AJUTORUL RATELOR DE GESTIUNE - Jobs\/ Internships\/ Scholarships\/\" \/>\n<meta property=\"og:description\" content=\"Calculul nevoii de fond de rulment din exploatare se poate face si prin folosirea ratelor de gestiune, stabilite ca raport intre un stoc si un flux de aceeasi natura. 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