Studiul de caz prezentat are deja si o varianta revizuita si completata, pe baza sugestiile transmise de voi, si pentru care va multumim! Alte informatii despre proiectele noastre: http://www.abctrainingconsulting.ro
01 APICS CSCP Original Certificate LetterOmar Nunez
This document certifies that Omar Jose Nunez has successfully completed the requirements to earn the Certified Supply Chain Professional designation. It is signed by Abe Eshkenazi, the APICS Chief Executive Officer, and William E. Bickert, Jr., the 2016 APICS Chair of the Board, and is dated October 15, 2016.
La comptabilité générale
I.1 : Les principaux documents comptables
I.2 : Le Plan de Compte PCG et exercice de lecture des comptes de sociétés commerciales
II : Le monde bancaire
II.1 : L’encadrement de la profession bancaire et Quizz de contrôle
II.2 : résumé sur Bâle III et Quizz de contrôle
III : La comptabilité bancaire
III.1 : Le plan de compte PCEC et exercice de lecture des comptes bancaires
III.2 : Les normes IFRS et Quizz de contrôle
III.3 : SURFI et Quizz de contrôle
III.4 : L’organisation comptable et Quizz de contrôle
IV : Comptabilisation des principales opérations bancaires et exercices pratiques
Plus d'infos sur:
http://www.actions-finance.com/
twitter.com/Actions_finance
Pour tout renseignement, contactez nous au
+ 33 (0)1 47 20 37 30
01 APICS CSCP Original Certificate LetterOmar Nunez
This document certifies that Omar Jose Nunez has successfully completed the requirements to earn the Certified Supply Chain Professional designation. It is signed by Abe Eshkenazi, the APICS Chief Executive Officer, and William E. Bickert, Jr., the 2016 APICS Chair of the Board, and is dated October 15, 2016.
La comptabilité générale
I.1 : Les principaux documents comptables
I.2 : Le Plan de Compte PCG et exercice de lecture des comptes de sociétés commerciales
II : Le monde bancaire
II.1 : L’encadrement de la profession bancaire et Quizz de contrôle
II.2 : résumé sur Bâle III et Quizz de contrôle
III : La comptabilité bancaire
III.1 : Le plan de compte PCEC et exercice de lecture des comptes bancaires
III.2 : Les normes IFRS et Quizz de contrôle
III.3 : SURFI et Quizz de contrôle
III.4 : L’organisation comptable et Quizz de contrôle
IV : Comptabilisation des principales opérations bancaires et exercices pratiques
Plus d'infos sur:
http://www.actions-finance.com/
twitter.com/Actions_finance
Pour tout renseignement, contactez nous au
+ 33 (0)1 47 20 37 30
This document provides instructions and specifications for assembling and operating a 3-row tine and reel attachment for agricultural equipment. It includes a parts list and diagrams showing how to assemble the tine bars, mounting beams, carrier arms, and reel assemblies onto the center frame in the correct positions and lengths for different models. The instructions describe determining the placement of parts from specification pages and ensuring proper clearance and operation. Maintenance tips are also included to keep the attachment functioning properly.
This document provides instructions and specifications for assembling and operating a 3-row tine and reel attachment for agricultural equipment. It includes a parts list and diagrams showing how to assemble the tine bars, mounting beams, carrier arms, and reel assemblies onto the center frame in the correct positions and lengths for different models. The instructions describe determining the placement of parts from specification pages and ensuring proper clearance and operation. Maintenance tips are also included to keep the attachment functioning properly.
Mixul de finantare - Adi Ploscaru - workshop de management financiar din cadr...Business Days
Despre mixul de finantare cu Adi Ploscaru in cadrul workshopului de management si strategie de la evenimentul organizat de platforma Business Days in 28 martie 2018 la Iasi.
Adi Ploscaru - Mixul de finantare - intre provocari si oportunitati in 2018Business Days
Prezentarea lui Adi Ploscaru din cadrul sesiunii speciale de antreprenoriat dedicata antreprenorilor la inceput de drum centrata pe mixul de finantare a afacerilor
Analiza vanzarilor si achizitiilor. Solutii pentru optimizare fluxuri de nume...ABC Training Consulting
Analiza vanzarilor si achizitiilor. Solutii pentru optimizare fluxuri de numerar. Studiu de caz elaborat de Anda Racsa. Participa la evenimentele ABC Training Consulting.
Marja comerciala definitie, formula de calcul, studiu de caz, analiza
1. Colectia: ABC-ul finantelor firmei!
Capitolul: Indicatorii financiari
Ce este marja comerciala? Exemplificare: MC - 01
Marja comerciala (MC) este un indicator de masurare a profitabilitatii activitatii comerciale a firmei.
Altfel spus, marja comerciala este "marja castigului" unei vanzari.
Cum se calculeaza marja comerciala a vanzarilor de marfuri?
MC marfa = pretul unitar de vanzare al marfii - costul de achizitie al marfii vandute
MC marfa = venituri totale din vanzare marfuri - costuri aferente marfurilor vandute
Rata marjei = MC marfa * 100
comerciale venit vanzare marfa
Exemplificare
Marfa A Marfa A Marfa B Total Total
Mentiuni Client C1 Client C2 Client C1+C2 Client C2 Client C2 Firma
Pretul de vanzare lei/buc 120 95 80
Costul marfii vandute lei/buc 100 100 50
Marja comerciala lei/buc 20 -5 30
Cantitate vanduta buc 60 100 110
Venituri din vanzare lei 7.200 9.500 16.700 8.800 18.300 25.500
Costul marfii vandute lei 6.000 10.000 16.000 5.500 15.500 21.500
Marja comerciala lei 1.200 -500 700 3.300 2.800 4.000
Rata marjei comerciale % 16,7% -5,3% 4,2% 37,5% 15,3% 15,7%
Factori care influenteaza marja comerciala ("de castig sau de pierderi") a vanzarilor
Gama de marfuri vandute Portofoliu clienti
Preturile de vanzare Discounturile acordate clientilor
Cantitatea vanduta Costurile de achizitie ale marfurilor de la furnizori
Analiza "marjei de castig sau de pierderi" a vanzarilor de marfuri
La nivel de produse: marfa A are o marja consolidata de castig, in valoare de 700 lei (4,2% din vanzari)
are o marja de castig, in valoare de 1.200 lei (16,7%), obtinuta din vanzarile catre C1
care "acopera" o pierdere de 500 lei cauzata de discounturile acordate clientului C2
Recomandare: discountul acordat unui client trebuie sa asigure o marja minima pozitiva
marfa B are o marja de castig de 3.300 lei (37,5% din vanzari)
La nivel de clienti: client C1 vanzarile au inregistrat o marja de castig de 1.200 lei (16,7%)
client C2 vanzarile au inregistrat o marja consolidata de castig in valoare de 2.800 lei (15,3%)
din care: marja pentru vanzari marfa B este pozitiva = 3.300 lei
marja pentru vanzari marfa A este negativa (pierderi) = - 500 lei
La nivel de firma: Veniturile totale sunt in valoare de 25.500 lei, iar marja de castig este de 4.000 lei (15,7%)
Recomandare : marja comerciala trebuie sa fie suficient de mare astfel incat sa acopere toate
celelalte cheltuieli (fixe si variabile) ale activitatilor care sustin vanzarea (transport, stocare,
promovare, distributie, etc).
Instrumente de lucru pentru calculul, analiza si optimizarea marjei comerciale a vanzarilor firmei
Rapoarte si tablouri de bord specifice pe produse, pe clienti, pe agenti de vanzari
pe canale de distributie, pe zone si puncte de desfacere
Contacteaza-ne pentru a gasi impreuna solutii pentru optimizarea performantelor afacerii!
Poti alege oricare din serviciile noastre de training, consultanta, asistenta implementare.
Date de contact: Anda Racsa, telefon - 0740.590.406
Analize, Bugete, Controlling www.abctrainingconsulting.ro | office@abctrainingconsulting.ro