{"id":25543,"date":"2011-04-07T09:04:00","date_gmt":"2011-04-07T09:04:00","guid":{"rendered":""},"modified":"2020-09-25T09:37:34","modified_gmt":"2020-09-25T09:37:34","slug":"ponderea-capitalului-imprumutat","status":"publish","type":"post","link":"https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/ponderea-capitalului-imprumutat\/","title":{"rendered":"Ponderea capitalului \u00eemprumutat"},"content":{"rendered":"
<\/div>
Ponderea capitalului \u00eemprumutat in totalul surselor \u00eentreprinderii constituie 27.6% pentru 1998 si 31,1% pentru 1997. Analiza in dinamica ne arata o cre\u015ftere at\u00e2t a datoriilor pe termen lung cat si a datoriilor pe termen scurt, acestea constituind in 1998 267741079 lei, si respectiv, 24793636 lei pentru 1997. Cre\u015fterea datoriilor pe termen lung se datoreaz\u0103 apari\u0163iei a “datoriei minate privind impozitul pe venit” Cre\u015fterea datoriilor pe termen scurt se datoreaz\u0103 cre\u015fterii contract\u0103rii creditelor si \u00eemprumuturilor bancare pe termen scurt cu 2029680 lei; neachitarea si cre\u015fterea datoriilor privind facturile comerciale cu 1302842 lei; existenta datoriilor privind retribuirea muncii care au crescut cu 211749 lei. Aportul cel mai mare in cre\u015fterea datoriilor pe termen scurt \u00eel de\u0163in contractarea creditelor si \u00eemprumuturilor bancare pe termen scurt. Insa aceasta diferen\u0163a se compenseaz\u0103 par\u0163ial pe baza diferen\u0163elor pozitive ale micsorarii: avansurilor primite; datoriilor privind decont\u0103rile cu bugetul; altor datorii pe termen scurt.<\/o:p><\/span><\/div>\n
Din punct de vedere al tehnicii de calcul to\u0163i coeficientii utiliza\u0163i la analiza generala a structurii surselor de finan\u0163are se determina ca raportul intre diferite par\u0163i componente ale formulei:<\/o:p><\/span><\/div>\n
\n<\/div>\n
<\/div>\n\n\n\n\n
<\/td>\n<\/tr>\n
<\/td>\n <\/span><\/p>\n\n\n\n
\n
\n
Activele \u00eentreprinderii = Sursele de finan\u0163are a activelor in<\/sup><\/i> Capital propriu + Datorii pe termen scurt si Lung<\/span><\/b><\/o:p><\/span><\/div>\n
\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n

\n<\/div>\n

<\/p>\n

In cadrul analizei structurii de finan\u0163are a activelor pot fi utiliza\u0163i urm\u0103torii coeficien\u0163i: coeficientul autonomiei financiare (Capitolul III); coeficientul de atragere a surselor \u00eemprumutate (Capitolul III); corela\u0163ia intre sursele \u00eemprumutate si sursele proprii; Rata solvabiltatii generale (Capitolul III). <\/o:p><\/span><\/div>\n
\n<\/div>\n
Rata generala de acoperire a capitalului propriu<\/span><\/i><\/b> <\/span><\/b>se calcula dup\u0103 formula:<\/o:p><\/span><\/div>\n
<\/div>\n\n\n\n\n
<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n

\n<\/div>\n
\n<\/div>\n
\n<\/div>\n
\n<\/div>\n

<\/p>\n

Fiind calculat in procente, acest raport arata ca la primele 100% activele se finanteaza pe seama surselor proprii, iar la celelalte – prin atragerea mijloacelor \u00eemprumutate. Sporirea acestui coeficient reflecta situa\u0163ia dificila a \u00eentreprinderii privind independenta financiara.<\/o:p><\/span><\/div>\n
Anul 1998: Rac = 138.2 %<\/o:p><\/span><\/div>\n
Anul 1997: Rac = 145.0 %<\/o:p><\/span><\/div>\n
De aici putem concluziona ca independenta \u00eentreprinderii timp de un an s-a f\u0103cut mai “tare” deoarece finan\u0163area activelor pe seama mijloacelor \u00eemprumutate a sc\u0103zut de la 45% la 38.2%.<\/o:p><\/span><\/div>\n
Legea “Cu privirea la societatile pe ac\u0163iuni” spune: valoarea activelor nete nu poate fi mai mica dec\u00e2t m\u0103rimea capitalului statutar<\/i><\/b>. <\/i>Daca, restric\u0163ia nominalizata nu se respecta, societatea nu are dreptul sa pl\u0103teasc\u0103 dividende, sa m\u0103reasc\u0103 capitalului statutar. In leg\u0103tura cu aceasta se calcula un a\u015fa indicator cum este <\/o:p><\/span><\/div>\n
\n<\/div>\n
Corela\u0163ia intre activele nete si capitalul statutar:<\/o:p><\/span><\/i><\/b><\/div>\n
\n<\/div>\n
<\/div>\n\n\n\n\n
<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n

\n<\/div>\n
\n<\/div>\n
\n<\/div>\n
\n<\/div>\n
\n<\/div>\n

<\/p>\n

Anul 1998: Cac = -2.7<\/o:p><\/span><\/div>\n
Anul 1997: Cac = 2.12<\/o:p><\/span><\/div>\n
In procesul desfasurarii activitatii \u00eentreprinderii pentru asigurarea continuitatii economico -financiare se ob\u0163in mijloace de la b\u0103nci, de la alte persoane juridice sau fizice, ceea ce impune si analiza surselor \u00eemprumutate. Astfel este ra\u0163ional de efectuat analiza structurala a mijloacelor \u00eemprumutate. La acesta etapa de analiza in dinamica se examineaza rata de atragere pe termen lung a mijloacelor imprumuturile<\/i><\/b>,<\/i> calculindu-se dup\u0103 formula:<\/o:p><\/span><\/div>\n
\n<\/div>\n
<\/div>\n\n\n\n\n
<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n

\n<\/div>\n
\n<\/div>\n
\n<\/div>\n
\n<\/div>\n

<\/p>\n

Acest raport permite a se stabili cota \u00eemprumuturilor pe termen lung in suma totala a datoriilor \u00eentreprinderii. Cre\u015fterea in dinamica a acestui coieficient contribuie la majorarea capitalului permanent.<\/o:p><\/span><\/div>\n
Anul 1998: Ratm = 2.01%<\/o:p><\/span><\/div>\n
Anul 1997: Ratm = 0% (Deoarece nu existau datorii pe termen lung)<\/o:p><\/span><\/div>\n
Capacitatea firmei de a contracta in caz de necesitate noi \u00eemprumuturi, asigurind totodat\u0103 un anumit nivel de garan\u0163ii pentru creditorii cu privire la posibilitatea recuper\u0103rii sumelor \u00eemprumutate se calcula coeficientul de autofinan\u0163are a capitalului permanent<\/i><\/b>.  <\/i>Formula,<\/i> de calcul este:<\/o:p><\/span><\/div>\n
\n<\/div>\n
<\/div>\n\n\n\n\n
<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n

\n<\/div>\n
\n<\/div>\n
\n<\/div>\n

<\/p>\n

Acest raport are \u00eensemn\u0103tate analitica prin compara\u0163ie in dinamica si suscita un interes deosebit din partea creditorilor.<\/o:p><\/span><\/div>\n
Anul 1998: Kauto-99.2%<\/o:p><\/span><\/div>\n
Anul 1997: Kauto-100%<\/o:p><\/span><\/div>\n
\n<\/div>\n
Concluzii la capitolul I: <\/span><\/b>Patrimoniul \u00eentreprinderii timp de un an a crescut cu 16936062 lei, cre\u015ftere datorata modernizarii utilajului si reevalu\u0103rii celui vechi.<\/o:p><\/span><\/div>\n
Evolu\u0163ia st\u0103rii surselor \u00eentreprinderii se caracterizeaz\u0103 prin cre\u015fterea lor cu 16936062 lei, cre\u015ftere datorita major\u0103rii capitalului propriu si a celui \u00eemprumutat in propor\u0163ie de 88,5% si 11.5% din totalul cre\u015fterii pasivului.<\/o:p><\/span><\/div>\n


<\/span> <\/p>\n

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

Ponderea capitalului \u00eemprumutat in totalul surselor \u00eentreprinderii constituie 27.6% pentru 1998 si 31,1% pentru 1997. Analiza in dinamica ne arata o cre\u015ftere at\u00e2t a datoriilor pe termen lung cat si a datoriilor pe termen scurt, acestea constituind in 1998 267741079 lei, si respectiv, 24793636 lei pentru 1997. Cre\u015fterea datoriilor pe termen lung se datoreaz\u0103 apari\u0163iei […]<\/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":"\nPonderea capitalului \u00eemprumutat - 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\/ponderea-capitalului-imprumutat\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ponderea capitalului \u00eemprumutat - Jobs\/ Internships\/ Scholarships\/\" \/>\n<meta property=\"og:description\" content=\"Ponderea capitalului \u00eemprumutat in totalul surselor \u00eentreprinderii constituie 27.6% pentru 1998 si 31,1% pentru 1997. Analiza in dinamica ne arata o cre\u015ftere at\u00e2t a datoriilor pe termen lung cat si a datoriilor pe termen scurt, acestea constituind in 1998 267741079 lei, si respectiv, 24793636 lei pentru 1997. Cre\u015fterea datoriilor pe termen lung se datoreaz\u0103 apari\u0163iei […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/ponderea-capitalului-imprumutat\/\" \/>\n<meta property=\"og:site_name\" content=\"Jobs\/ Internships\/ Scholarships\/\" \/>\n<meta property=\"article:published_time\" content=\"2011-04-07T09:04:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-09-25T09:37:34+00:00\" \/>\n<meta name=\"author\" content=\"eurointern\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"eurointern\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/ponderea-capitalului-imprumutat\/\",\"url\":\"https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/ponderea-capitalului-imprumutat\/\",\"name\":\"Ponderea capitalului \u00eemprumutat - Jobs\/ Internships\/ Scholarships\/\",\"isPartOf\":{\"@id\":\"https:\/\/rubyskynews.com\/#website\"},\"datePublished\":\"2011-04-07T09:04:00+00:00\",\"dateModified\":\"2020-09-25T09:37:34+00:00\",\"author\":{\"@id\":\"https:\/\/rubyskynews.com\/#\/schema\/person\/2bf02c24278f4ce807817c8f91add34d\"},\"breadcrumb\":{\"@id\":\"https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/ponderea-capitalului-imprumutat\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/ponderea-capitalului-imprumutat\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/ponderea-capitalului-imprumutat\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/rubyskynews.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Ponderea capitalului \u00eemprumutat\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/rubyskynews.com\/#website\",\"url\":\"https:\/\/rubyskynews.com\/\",\"name\":\"Jobs\/ Internships\/ Scholarships\/\",\"description\":\"Internships\/ Scholarships\/ Grants\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/rubyskynews.com\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/rubyskynews.com\/#\/schema\/person\/2bf02c24278f4ce807817c8f91add34d\",\"name\":\"eurointern\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/rubyskynews.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/4ba0ee69eda3e0c9ec9a3c49a6c7a82b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/4ba0ee69eda3e0c9ec9a3c49a6c7a82b?s=96&d=mm&r=g\",\"caption\":\"eurointern\"},\"sameAs\":[\"http:\/\/rubyskynews.com\"],\"url\":\"https:\/\/rubyskynews.com\/index.php\/author\/eurointern28gmail-com\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Ponderea capitalului \u00eemprumutat - Jobs\/ Internships\/ Scholarships\/","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/ponderea-capitalului-imprumutat\/","og_locale":"en_US","og_type":"article","og_title":"Ponderea capitalului \u00eemprumutat - Jobs\/ Internships\/ Scholarships\/","og_description":"Ponderea capitalului \u00eemprumutat in totalul surselor \u00eentreprinderii constituie 27.6% pentru 1998 si 31,1% pentru 1997. Analiza in dinamica ne arata o cre\u015ftere at\u00e2t a datoriilor pe termen lung cat si a datoriilor pe termen scurt, acestea constituind in 1998 267741079 lei, si respectiv, 24793636 lei pentru 1997. Cre\u015fterea datoriilor pe termen lung se datoreaz\u0103 apari\u0163iei […]","og_url":"https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/ponderea-capitalului-imprumutat\/","og_site_name":"Jobs\/ Internships\/ Scholarships\/","article_published_time":"2011-04-07T09:04:00+00:00","article_modified_time":"2020-09-25T09:37:34+00:00","author":"eurointern","twitter_card":"summary_large_image","twitter_misc":{"Written by":"eurointern","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/ponderea-capitalului-imprumutat\/","url":"https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/ponderea-capitalului-imprumutat\/","name":"Ponderea capitalului \u00eemprumutat - Jobs\/ Internships\/ Scholarships\/","isPartOf":{"@id":"https:\/\/rubyskynews.com\/#website"},"datePublished":"2011-04-07T09:04:00+00:00","dateModified":"2020-09-25T09:37:34+00:00","author":{"@id":"https:\/\/rubyskynews.com\/#\/schema\/person\/2bf02c24278f4ce807817c8f91add34d"},"breadcrumb":{"@id":"https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/ponderea-capitalului-imprumutat\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/ponderea-capitalului-imprumutat\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/rubyskynews.com\/index.php\/2011\/04\/07\/ponderea-capitalului-imprumutat\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/rubyskynews.com\/"},{"@type":"ListItem","position":2,"name":"Ponderea capitalului \u00eemprumutat"}]},{"@type":"WebSite","@id":"https:\/\/rubyskynews.com\/#website","url":"https:\/\/rubyskynews.com\/","name":"Jobs\/ Internships\/ Scholarships\/","description":"Internships\/ Scholarships\/ Grants","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/rubyskynews.com\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/rubyskynews.com\/#\/schema\/person\/2bf02c24278f4ce807817c8f91add34d","name":"eurointern","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/rubyskynews.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/4ba0ee69eda3e0c9ec9a3c49a6c7a82b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4ba0ee69eda3e0c9ec9a3c49a6c7a82b?s=96&d=mm&r=g","caption":"eurointern"},"sameAs":["http:\/\/rubyskynews.com"],"url":"https:\/\/rubyskynews.com\/index.php\/author\/eurointern28gmail-com\/"}]}},"_links":{"self":[{"href":"https:\/\/rubyskynews.com\/index.php\/wp-json\/wp\/v2\/posts\/25543"}],"collection":[{"href":"https:\/\/rubyskynews.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rubyskynews.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rubyskynews.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rubyskynews.com\/index.php\/wp-json\/wp\/v2\/comments?post=25543"}],"version-history":[{"count":0,"href":"https:\/\/rubyskynews.com\/index.php\/wp-json\/wp\/v2\/posts\/25543\/revisions"}],"wp:attachment":[{"href":"https:\/\/rubyskynews.com\/index.php\/wp-json\/wp\/v2\/media?parent=25543"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rubyskynews.com\/index.php\/wp-json\/wp\/v2\/categories?post=25543"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rubyskynews.com\/index.php\/wp-json\/wp\/v2\/tags?post=25543"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}