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Gestiunea activelor curente

Aplicaţia 1.

Ce reprezintă activele curente?


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Aplicaţia 2.
Care sunt caracteristicile activelor curente?
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Aplicaţia 3.

Definiţi componentele activelor curente.

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Stocuri de __________________________________________________
mărfuri şi __________________________________________________
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materiale __________________________________________________
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Creanţe pe __________________________________________________
termen __________________________________________________
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scurt __________________________________________________
Componentele __________________________________________________
activelor
curente __________________________________________________
Investiţii pe __________________________________________________
termen __________________________________________________
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scurt __________________________________________________
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Mijloace __________________________________________________
băneşti __________________________________________________
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Aplicaţia 4.

Ce reprezintă ciclul operaţional (de exploatare)?


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Aplicaţia 5.

Explicaţi în ce constă fiecare fază a ciclului operaţional.

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aprovizionare ______________________________________________
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Fazele ______________________________________________
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ciclului ______________________________________________
operaţional producere
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comercializare ______________________________________________
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Aplicaţia 6.

Indicaţi fazele ciclului operaţional.

Stocuri iniţiale Stoc final de


de monedă monedă

? ?
Stocuri de ? Produse în ? Stoc de
materii prime diferite stadii de produse finite
şi materiale fabricaţie

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Aplicaţia 7.

Ce reprezintă stocul din punct de vedere financiar ?


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Aplicaţia 8.

Caracterizaţi politicile de gestiune a stocurilor.

Politici de gestiune a
stocurilor

Politica agresivă de Politica defensivă de Politica echilibrată de


gestiune a stocurilor gestiune a stocurilor gestiune a stocurilor
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Aplicaţia 9.

Indicaţi avantajele politicii agresive şi politicii defensive de gestiune a


stocurilor.

Politica agresivă Politica defensivă


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Aplicaţia 10.
Indicaţi dezavantajele politicii agresive şi politicii defensive de
gestiune a stocurilor

Politica agresivă Politica defensivă


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Aplicaţia 11.

Ce presupune politica echilibrată de gestiune a stocurilor?


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Aplicaţia 12.

În ce constă metoda ABC de control a stocurilor?


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Aplicaţia 13.

Caracterizaţi metoda ABC de control a stocurilor şi prezentaţi exemple.

Metoda ABC
de control a stocurilor

Grupa A Grupa B Grupa C


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Aplicaţia 14.

În ce constă metoda KANBAN de gestiune a stocurilor?


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Aplicaţia 15.

Care sunt condiţiile necesare utilizării metodei KANBAN de gestiune a


stocurilor?
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Aplicaţia 16.

Caracterizaţi metoda celor două recipiente şi metoda liniei roşii de


control a stocurilor.

Metoda celor două recipiente Metoda liniei roşii

Aplicaţia 17.

Indicaţi sursele de finanţare a activelor curente.

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interne _________________________________________
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Sursele de _________________________________________
finanţare a
activelor
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curente _________________________________________
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externe _________________________________________
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Aplicaţia 18.

Ce reprezintă fondul de rulment net?


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Aplicaţia 19.

Scrieţi formulele de calcul a fondului de rulment net.

Aplicaţia 20.

Prezentați schematic fondul de rulment net.

ACTIV PASIV

Capital
Active pe propriu
termen lung
Datorii pe
Active termen lung
curente
Datorii pe
termen scurt

Aplicaţia 21.

În baza informaţiei prezentată în tabelul de mai jos determinaţi fondul


de rulment net şi apreciaţi situaţia de echilibru financiar pe termen
scurt.

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Activ Pasiv
Active nemateriale 5 437 Capital statutar 164 640
Active materiale pe termen lung 927 337 Rezerve 653 572
Active financiare pe termen lung 6 686 Profit nerepartizat 478 763
Stocuri de mărfuri şi materiale 703 955 Datorii financiare pe termen lung 115 612
Creanţe pe termen scurt 232 791 Datorii pe termen lung calculate 173 034
Investiţii pe termen scurt 5 000 Datorii financiare pe termen scurt 21 804
Mijloace băneşti 129 301 Datorii comerciale pe termen scurt 111 732
Datorii pe termen scurt calculate 291 350

Rezolvare

Aplicaţia 22.

În baza raportului financiar (Anexa) determinaţi capacitatea de


autofinanţare a activelor curente, a stocurilor. Faceţi aprecierile de
rigoare.

Rezolvare

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Aplicaţia 23.

Ce reprezintă viteza de rotaţie a activelor curente (durata unei rotaţii)?


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Aplicaţia 24.

Scrieţi formulele de calcul:

numărul de rotaţii a activelor curente =


(coeficientul de rotaţie)

Viteza de rotaţie a activelor curente =


(durata unei rotaţii)

Efectul accelerării sau


încetinirii vitezei de rotaţie =
a activelor curente

Aplicaţia 25.

Indicaţi schematic efectele accelerării / încetinirii vitezei de rotaţie a


activelor curente.

n0 >n1 n1 >n0

Efectul Efectul
accelerării vitezei încetinirii vitezei
de rotaţie de rotaţie

d1 >d0 d0 >d1
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Aplicaţia 26.
Calculaţi indicatorii de eficienţă a utilizării activelor curente.

Indicatori Perioada Perioada


precedentă curentă
Stocuri de mărfuri şi materiale 1 826 959 2 187 155
Creanţe pe termen scurt 423 308 8 87 441
Mijloace băneşti 25 654 17 797
Alte active curente 2 446 299
Volumul vânzărilor 4 158 763 2 550 343

Rezolvare

Aplicaţia 27.

Explicaţi efectele accelerării Explicaţi efectele încetinirii


vitezei de rotaţie a activelor vitezei de rotaţie a activelor
curente curente
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Aplicaţia 28.

Indicaţi măsuri de accelerare a vitezei de rotaţie a activelor curente în


fazele ciclului operaţional.

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Faza _______________________________________________
aprovizionării _______________________________________________
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Faza producerii _______________________________________________
Accelerarea _______________________________________________
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vitezei de _______________________________________________
rotaţie a _______________________________________________
activelor
curente _______________________________________________
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Faza _______________________________________________
comercializării _______________________________________________
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Aplicaţia 29

În baza raportului financiar (Anexa) determinaţi eficienţa utilizării


activelor curente.

Rezolvare

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