{"id":25539,"date":"2011-04-07T09:06:00","date_gmt":"2011-04-07T09:06:00","guid":{"rendered":""},"modified":"2020-09-25T09:37:34","modified_gmt":"2020-09-25T09:37:34","slug":"analiza-pasivului-surselor-de-mijloace-2","status":"publish","type":"post","link":"https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/analiza-pasivului-surselor-de-mijloace-2\/","title":{"rendered":"Analiza pasivului (surselor de mijloace)"},"content":{"rendered":"
<\/div>
\n
Analiza structurii surselor de formare a patrimoniului se efectuiaza in scopul aprecierii stabilitatii financiare a \u00eentreprinderii sau cu alte cuvinte, a gradului de dependenta a \u00eentreprinderii de sursele atrase si \u00eemprumutate. Analiza structurii surselor de finan\u0163are a activitatii \u00eentreprinderii se efectuiaza in baza unui \u015fir de indicatori, care in literatura de specialitate se mai numesc coeficienti ai structurii capitalului; independentei financiare; de acoperire; de solvabilitate; de \u00eendatorare sau coeficien\u0163i de plata; Ace\u015fti coeficien\u0163i ii vom calcula in Capitolul ni. A\u015fadar, in structura surselor de formare a mijloacelor patrimoniului intra: Datoriile<\/i><\/b> reprezint\u0103 ob\u00eeigatiile banesti ale \u00eentreprinderii fata de creditori. Unele din aceste angajamente trebuie sa fie achitate in decursul anului (pe termen scurt), altele – dup\u0103 o perioada mai indelungata de timp (pe termen lung).<\/i> Astfel in componenta datoriilor sunt incluse creditele si \u00eemprumuturile bancare primite, datoriile aferente facturilor comerciale, bugetului, personalului, si altor creditori. Datoriile aferente creditelor si \u00eemprumuturilor bancare primite sunt reflectate in bilan\u0163 tinand cont de dobinzile aferente pla\u0163ii la finele perioadei de gestiune.<\/o:p><\/span><\/div>\n<\/div>\n
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Capitalul propriu<\/span><\/i><\/b> reprezint\u0103 diferen\u0163a dintre valoarea activelor si valoarea pasivelor, adic\u0103 valoarea patrimoniului cu efectuarea tuturor obligatiunilor.<\/span><\/i> Capitalul propriu cuprinde:<\/o:p><\/span><\/div>\n<\/div>\n
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capitalul statutar si suplimentar; capitalul secundar; profit nerepartizat; rezerve.<\/o:p><\/span><\/div>\n<\/div>\n
Tabelul 4<\/o:p><\/span><\/div>\n
Structura surselor patrimoniului \u00eentreprinderii<\/o:p><\/span><\/h6>\n
\n
\n<\/div>\n<\/div>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
Nr<\/o:p><\/span><\/b><\/div>\n<\/td>\n
\n
Categorii de pasive<\/o:p><\/span><\/div>\n<\/td>\n
\n
Existente la 31.12.97<\/o:p><\/span><\/b><\/div>\n<\/td>\n
\n
Existente la 31.12.97<\/o:p><\/span><\/b><\/div>\n<\/td>\n
\n
Devieri<\/o:p><\/span><\/b><\/div>\n<\/td>\n<\/tr>\n
\n
Suma<\/o:p><\/span><\/b><\/div>\n<\/td>\n
\n
%<\/o:p><\/span><\/b><\/div>\n<\/td>\n
\n
Suma<\/o:p><\/span><\/b><\/div>\n<\/td>\n
\n
%<\/o:p><\/span><\/b><\/div>\n<\/td>\n<\/tr>\n
\n
\n<\/div>\n<\/td>\n
\n
Total pasiv (980), inclusiv:<\/o:p><\/span><\/div>\n<\/td>\n
\n
96776223<\/o:p><\/span><\/div>\n<\/td>\n
\n
100<\/o:p><\/span><\/div>\n<\/td>\n
\n
79840161<\/o:p><\/span><\/div>\n<\/td>\n
\n
100<\/o:p><\/span><\/div>\n<\/td>\n
\n
16936062<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
1<\/o:p><\/span><\/div>\n<\/td>\n
\n
Capital propriu (650), din care:<\/o:p><\/span><\/div>\n<\/td>\n
\n
70025144<\/o:p><\/span><\/div>\n<\/td>\n
\n
72.4<\/o:p><\/span><\/div>\n<\/td>\n
\n
55046525<\/o:p><\/span><\/div>\n<\/td>\n
\n
68.9<\/o:p><\/span><\/div>\n<\/td>\n
\n
14988619<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
1.1.<\/o:p><\/span><\/div>\n<\/td>\n
\n
Capital statutar (520)<\/o:p><\/span><\/div>\n<\/td>\n
\n
25977676<\/o:p><\/span><\/div>\n<\/td>\n
\n
37.1<\/o:p><\/span><\/div>\n<\/td>\n
\n
25977676<\/o:p><\/span><\/div>\n<\/td>\n
\n
47.2<\/o:p><\/span><\/div>\n<\/td>\n
\n
0<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
1.2.<\/o:p><\/span><\/div>\n<\/td>\n
\n
Rezerve (560)<\/o:p><\/span><\/div>\n<\/td>\n
\n
764596<\/o:p><\/span><\/div>\n<\/td>\n
\n
1.1<\/o:p><\/span><\/div>\n<\/td>\n
\n
16635335<\/o:p><\/span><\/div>\n<\/td>\n
\n
30.2<\/o:p><\/span><\/div>\n<\/td>\n
\n
-15870739<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
1.3.<\/o:p><\/span><\/div>\n<\/td>\n
\n
Profit nerepartizat (610), din care:<\/o:p><\/span><\/div>\n<\/td>\n
\n
11781437<\/o:p><\/span><\/div>\n<\/td>\n
\n
16.8<\/o:p><\/span><\/div>\n<\/td>\n
\n
12433514<\/o:p><\/span><\/div>\n<\/td>\n
\n
22.6<\/o:p><\/span><\/div>\n<\/td>\n
\n
-652077<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
1.3.1.<\/o:p><\/span><\/div>\n<\/td>\n
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Profit nerepartizat a anilor precedenti (580)<\/o:p><\/span><\/div>\n<\/td>\n
\n
10667760<\/o:p><\/span><\/div>\n<\/td>\n
\n
15.2<\/o:p><\/span><\/div>\n<\/td>\n
\n
10665836<\/o:p><\/span><\/div>\n<\/td>\n
\n
19.4<\/o:p><\/span><\/div>\n<\/td>\n
\n
1924<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
1.3.2.<\/o:p><\/span><\/div>\n<\/td>\n
\n
Profit net (590)<\/o:p><\/span><\/div>\n<\/td>\n
\n
1114628<\/o:p><\/span><\/div>\n<\/td>\n
\n
1.6<\/o:p><\/span><\/div>\n<\/td>\n
\n
1739448<\/o:p><\/span><\/div>\n<\/td>\n
\n
3.2<\/o:p><\/span><\/div>\n<\/td>\n
\n
-624820<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
1.4.<\/o:p><\/span><\/div>\n<\/td>\n
\n
Capital secunddar (640)<\/o:p><\/span><\/div>\n<\/td>\n
\n
315114345<\/o:p><\/span><\/div>\n<\/td>\n
\n
45<\/o:p><\/span><\/div>\n<\/td>\n
\n
0<\/o:p><\/span><\/div>\n<\/td>\n
\n
0<\/o:p><\/span><\/div>\n<\/td>\n
\n
31511435<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
2.<\/o:p><\/span><\/div>\n<\/td>\n
\n
Capital imprumutat (770) + (970), din care:<\/o:p><\/span><\/div>\n<\/td>\n
\n
26741079<\/o:p><\/span><\/div>\n<\/td>\n
\n
27.6<\/o:p><\/span><\/div>\n<\/td>\n
\n
2477936636<\/o:p><\/span><\/div>\n<\/td>\n
\n
31.1<\/o:p><\/span><\/div>\n<\/td>\n
\n
-2.45E*09<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
2.1.<\/o:p><\/span><\/div>\n<\/td>\n
\n
Datorii pe termen scurt (970)<\/o:p><\/span><\/div>\n<\/td>\n
\n
22350341<\/o:p><\/span><\/div>\n<\/td>\n
\n
64.2<\/o:p><\/span><\/div>\n<\/td>\n
\n
19356596<\/o:p><\/span><\/div>\n<\/td>\n
\n
57<\/o:p><\/span><\/div>\n<\/td>\n
\n
2993745<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n
\n
2.2.<\/o:p><\/span><\/div>\n<\/td>\n
\n
Datorii pe termen lung (770)<\/o:p><\/span><\/div>\n<\/td>\n
\n
10545676<\/o:p><\/span><\/div>\n<\/td>\n
\n
30.3<\/o:p><\/span><\/div>\n<\/td>\n
\n
13633974<\/o:p><\/span><\/div>\n<\/td>\n
\n
40.1<\/o:p><\/span><\/div>\n<\/td>\n
\n
-3088298<\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n
\n<\/div>\n<\/div>\n
\n
\n<\/div>\n<\/div>\n
\n
\n<\/div>\n<\/div>\n
<\/div>","protected":false},"excerpt":{"rendered":"

Analiza structurii surselor de formare a patrimoniului se efectuiaza in scopul aprecierii stabilitatii financiare a \u00eentreprinderii sau cu alte cuvinte, a gradului de dependenta a \u00eentreprinderii de sursele atrase si \u00eemprumutate. Analiza structurii surselor de finan\u0163are a activitatii \u00eentreprinderii se efectuiaza in baza unui \u015fir de indicatori, care in literatura de specialitate se mai numesc […]<\/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":"\nAnaliza pasivului (surselor de mijloace) - 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\/04\/07\/analiza-pasivului-surselor-de-mijloace-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Analiza pasivului (surselor de mijloace) - Jobs\/ Internships\/ Scholarships\/\" \/>\n<meta property=\"og:description\" content=\"Analiza structurii surselor de formare a patrimoniului se efectuiaza in scopul aprecierii stabilitatii financiare a \u00eentreprinderii sau cu alte cuvinte, a gradului de dependenta a \u00eentreprinderii de sursele atrase si \u00eemprumutate. 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