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GHIDUL PARTENERULUI EUROINS GHIDUL PARTENERULUI EUROINS
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ASITRANS-EUROINS
15 ani de experienta15 ani de dezvoltare15 ani de succes
Grup financiar, prin infiintarea ASITRANS LEASING
Membru al grupului EUROHOLD din 2007
ASITRANS-EUROINS
Actionariat
EUROHOLD - 84,742% ALTI ACTIONARI - 15,258%
Structura holdingului EUROHOLD
ASITRANS-EUROINS
Chart1
1200420042004
2.1200520052005
3.4200620062006
7.7200720072007
mil Euro
Capital social
Sheet1
2004200520062007
12.13.47.7
Chart1
5.4200420042004
7.5200520052005
19.4200620062006
28.3200720072007
mil Euro
Prime Brute Subscrise
Sheet1
2004200520062007
5.47.519.428.3
FRANCIZA
o operatiune in baza careia un comerciant confera unui alt comerciant, in schimbul unei redevente, dreptul de exploatare a unor drepturi de proprietate:
marca know how-ul modelul de organizare a afacerii
operatiunea de franchising are in vedere concesiunea unui model de afaceri:
marketing vinzare inventariere contabilitate resurse umane piata serviciului
ISTORIA FRANCIZEI
in 1850, in New South Wales a fost folosit acest tip de contract n domeniu hotelier
in SUA s-a folosit pentru prima data contractul de franciza in domeniul telecomunicatiilor, de catre Western Union
primul contract comercial continand elemente specifice francizei a fost cel incheiat in 1975 de catre Hertz cu Automobil Clubul Roman
Cele mai extinse dar si printre cele mai puternice francize autohtone sunt Rodipet si Romstal
Mobexpert are 38 de unitati si o unitate proprie deschisa in Bulgaria
ING Bank detine 141 de unitati francizate
FRANCIZA Brand-uri francizateVolksbankKPMG InternationalCarrefour, XXLHiltonRompetrol, Petrom, OMVElvila, NeosetHirshHertz, Bavaria Rent, Budget Car RentalCoca-Cola, PepsiMcDonalds, Gregorys, KFC, Pizza Hut, FornettiNesCafe, VinexpertTina R, Levis Jeans, ONeill, Reebok, TimberlandTicket ComJ'Info ToursECDL (European Computer Driving Licence), Re/Max
FRANCIZA - Avantajeafacerea sub franciza se initiaza cu mai putini bani decat pentru o afacere independenta
standardele de calitate - asigura uniformitatea serviciului in intreg sistemul
asistenta tehnica manageriala din partea francizorului - experienta si cunostintele francizorului si a celorlalti francizati din retea
putere mai mare de cumparare prin marketing-ul si promovarea imaginii realizate de francizor
FRANCIZAMajoritatea companilor de asigurare din Europa de Vest si cele internationale au dezvoltat francize, acestea reprezentand un important canal de distributie
AXA, QBE, Generali, Coface, Swiss Re sunt doar cateva exemple de retele de francize
FRANCIZA ASITRANS-EUROINSun sistem complet bazat pe propria conceptie, numit Parteneriat Euroins, privind asigurarea de servicii de intermediere in asigurari
intermedierea se face doar in numele EUROINS
PARTENERUL isi desfasoara activitatea intr-un sediu subinchiriat/inchiriat de la EUROINS, denumit Biroul Partenerului si care are afisat insemnele EUROINS
PARTENERUL stabileaste structura de personal pentru unitatea coordonata si isi aleage persoanele necesare desfasurarii activitatii
FRANCIZA ASITRANS-EUROINSPentru ofertarea, negocierea si contractarea pe seama si in numele EUROINS, PARTENERULUI i se cedeaza un procent din valoarea primelor de asigurare incasate Rata retentiei
Suma rezultata din aplicarea Ratei retentiei la totalul primelor incasate reprezinta Retentia cuvenita PARTENERULUI
Pentru anul 2008 EUROINS nu percepe taxa de deschidere a francizei
FRANCIZA ASITRANS-EUROINSPe langa investitia initiala, PARTENERUL nu trebuie sa plateasca redevente periodice si taxa de publicitate.Uzual acestea au valori cuprinse intre 4 si 8% din cifra de afaceri, respectiv intre 2-5%
PARTENERUL trebuie sa dispuna de un buget de circa 4.000-5.000 de euro pentru a acoperi cheltuielile necesare demararii afacerii
PARTENERUL va suporta cheltuielile care cad in sarcina unitatii coordonate:
salarizarea personalului propriuchiria spatiului si utilitatile aferentetelefonul fix, conexiunea la internetcombustibilulmateriale promotionale/publicitare, etc
FRANCIZA ASITRANS-EUROINS
EUROINS poate asigura asistenta juridica necesara inmatricularii societatii comerciale a PARTENERULUI
EUROINS pune la dispozitia PARTENERULUI elementele constitutive si distinctive care dau reprezentarea marcii EUROINS
Aciunile promoionale se organizeaz sub directa ndrumare a EUROINS numai cu modele de materialele publicitare puse la dispozitie de acesta
EUROINS va instrui personalul angajat al PARTENERULUI in tehnici si metode de distribuire a produselor de asigurare
FRANCIZA ASITRANS-EUROINS
Cheltuielile privind instrumentarea si lichidarea dosarelor de dauna sunt suportate de catre EUROINS
EUROINS va asigura documentele necesare desfasurarii activitatiiEUROINS garanteaza PARTENERULUI ca nu va amplasa si nici nu va permite amplasarea de catre alti Parteneri, a unui birou pe o raza mai mica de 200 de metri fata de locul unde este pozitionat Biroul Partenerului
FRANCIZA ASITRANS-EUROINS
Pasi pentru semnarea unui contract de parteneriat
completarea unui formular de solicitare pentru a fi acceptat in sistemul de franciza
elaborarea si prezentarea planului de afaceri (alegerea locatiei, inaugurare, obiective, politica comerciala, promovarea, structura organizationala, previziunea veniturilor, cota de piata, etc)
evaluarea pietei locale si a locatiei
EUROINS evalueaza planul de afaceri si efectueaza un studiu de fezabilitate
semnarea Contractului de Parteneriat
PLAN DE AFACERIAnaliza Break-even
Sunt prezentate doua situatii de evolutie a veniturilor si cheltuielilor implicate in desfasurarea activitatii unei unitati ce functioneaza in sistem de franciza
Fata de primul exemplu, in cel de-al doilea intervin urmatoarele modificari:
1 sau 2 salariati in plusspatiul mai mare sau/si mai bine amplasat/amenajat
Al doilea exemplu poate reprezenta activitatea unei noi unitati sau poate reprezenta al doilea an de activitate al unei unitati functionale
PLAN DE AFACERIPonderea cheltuielilor de administrare
Este reprezentat grafic totalul cheltuielilor de administrare inregistrate in fiecare luna ca procent din totalul primelor brute incasate in luna de referinta
Ponderea lunara a cheltuielilorde administrare din venituriExemplul 1 Exemplul 2
Chart2
1.288
0.4058823529
0.423255814
0.2596153846
0.2206557377
0.22
0.1738095238
0.1395833333
0.1301851852
0.1133333333
0.1037878788
0.1125
Pondere cheltuieli fixe/venit
luni
pondere
Sheet3
Descrierea cheltuielilor(lei)Descrierea cheltuielilor(lei)
Salarii bruteSalarii brute
Cheltuieli salariale (2-3 salariati)2,500Cheltuieli salariale (2-3 salariati)2,500
Taxe societate950Taxe societate950
SpatiulSpatiul
Chirie1,500Chirie1,500
Utilitati (energie electrica, apa, energie termica) *140Utilitati (energie electrica, apa, energie termica) *140
Servicii externe (paza, curatenie, salubritate, parcare, etc)50Servicii externe (paza, curatenie, salubritate, parcare, etc)50
Reparatii si intretinere sediu/mijloace fixe **2,000Reparatii si intretinere sediu/mijloace fixe **2,000
ComunicatiiComunicatii
Curierat150Curierat150
Internet150Internet150
Telefonie fixa si mobila250Telefonie fixa si mobila250
AutoturismAutoturism
Combustibil350Combustibil350
Revizii si reparatii auto100Revizii si reparatii auto100
Rata de leasing500Rata de leasing500
Alte cheltuieliAlte cheltuieli
Asigurari200Asigurari200
Birotica-papetarie100Birotica-papetarie100
Obiecte de inventar ***6,000Obiecte de inventar ***6,000
Publicitate *150Publicitate *150
* - medie lunara* - medie lunara
** - totale, planificate in primele doua luni ale celui de-al patrulea trimestru de activitate** - totale, planificate in primele doua luni ale celui de-al patrulea trimestru de activitate
*** - totale, planificate in primele doua luni ale primului trimestru de activitate*** - totale, planificate in primele doua luni ale primului trimestru de activitate
Total cheltuieli7,090Total cheltuieli7,090
Descrierea veniturilorDescrierea veniturilor
Asigurari cu retentia de 30%Asigurari cu retentia de 30%
10,000 lei PBI in prima luna de activitate10,000 lei PBI in prima luna de activitate
3000 lei - ritmul lunar de crestere in primul semestru de activitate3000 lei - ritmul lunar de crestere in primul semestru de activitate
5000 lei - ritmul lunar de crestere in al doilea semestru de activitate5000 lei - ritmul lunar de crestere in al doilea semestru de activitate
Asigurari cu retentia de 35%Asigurari cu retentia de 35%
1,500 lei PBI in prima luna de activitate1,500 lei PBI in prima luna de activitate
1,500 lei - ritmul lunar de crestere in primul semestru de activitate1,500 lei - ritmul lunar de crestere in primul semestru de activitate
1,000 lei - ritmul lunar de crestere in al doilea semestru de activitate1,000 lei - ritmul lunar de crestere in al doilea semestru de activitate
Asigurari cu retentia de 40 %Asigurari cu retentia de 40 %
1,000 lei PBI lunar in primul semestru de activitate1,000 lei PBI lunar in primul semestru de activitate
1,500 lei PBI lunar in al doilea semestru de activitate1,500 lei PBI lunar in al doilea semestru de activitate
Total prime brute incasateTotal prime brute incasate
12,500 lei PBI in prima luna de activitate12,500 lei PBI in prima luna de activitate
4,500 lei - ritmul lunar de crestere in primul semestru de activitate4,500 lei - ritmul lunar de crestere in primul semestru de activitate
6,000 lei - ritmul lunar de crestere in al doilea semestru de activitate6,000 lei - ritmul lunar de crestere in al doilea semestru de activitate
72,000 lei PBI in a doisprezecea luna de activitate72,000 lei PBI in a doisprezecea luna de activitate
Sheet1
PBIRetentiaCheltuieli fixePondereCheltuieli variabileTotal cheltuieliProfit
$5,000$1,600$10,000200.00%$900$10,900$(9,300)
$10,000$3,200$10,000100.00%$1,800$11,800$(8,600)
$15,000$4,800$10,00066.67%$2,700$12,700$(7,900)
$20,000$6,400$10,00050.00%$3,600$13,600$(7,200)
$25,000$8,000$10,00040.00%$4,500$14,500$(6,500)
$30,000$9,600$10,00033.33%$5,400$15,400$(5,800)
$35,000$11,200$10,00028.57%$6,300$16,300$(5,100)
$40,000$12,800$10,00025.00%$7,200$17,200$(4,400)
$45,000$14,400$10,00022.22%$8,100$18,100$(3,700)
$50,000$16,000$10,00020.00%$9,000$19,000$(3,000)
$55,000$17,600$10,00018.18%$9,900$19,900$(2,300)
$60,000$19,200$10,00016.67%$10,800$20,800$(1,600)
$65,000$20,800$10,00015.38%$11,700$21,700$(900)
$70,000$22,400$10,00014.29%$12,600$22,600$(200)
$75,000$24,000$10,00013.33%$13,500$23,500$500
$80,000$25,600$10,00012.50%$14,400$24,400$1,200
$85,000$27,200$10,00011.76%$15,300$25,300$1,900
$90,000$28,800$10,00011.11%$16,200$26,200$2,600
$95,000$30,400$10,00010.53%$17,100$27,100$3,300
$100,000$32,000$10,00010.00%$18,000$28,000$4,000
$105,000$33,600$10,0009.52%$18,900$28,900$4,700
$110,000$35,200$10,0009.09%$19,800$29,800$5,400
$115,000$36,800$10,0008.70%$20,700$30,700$6,100
$120,000$38,400$10,0008.33%$21,600$31,600$6,800
$125,000$40,000$10,0008.00%$22,500$32,500$7,500
$130,000$41,600$10,0007.69%$23,400$33,400$8,200
$135,000$43,200$10,0007.41%$24,300$34,300$8,900
$140,000$44,800$10,0007.14%$25,200$35,200$9,600
$145,000$46,400$10,0006.90%$26,100$36,100$10,300
Sheet1
10900160010000
11800320010000
12700480010000
13600640010000
14500800010000
15400960010000
163001120010000
172001280010000
181001440010000
190001600010000
199001760010000
208001920010000
217002080010000
226002240010000
235002400010000
244002560010000
253002720010000
262002880010000
271003040010000
280003200010000
289003360010000
298003520010000
307003680010000
316003840010000
325004000010000
334004160010000
343004320010000
352004480010000
361004640010000
Cheltuieli fixe + variabile
Retentia
Cheltuieli fixe
lei
Break-even point
Sheet2
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Sheet4
-93005000
-860010000
-790015000
-720020000
-650025000
-580030000
-510035000
-440040000
-370045000
-300050000
-230055000
-160060000
-90065000
-20070000
50075000
120080000
190085000
260090000
330095000
4000100000
4700105000
5400110000
6100115000
6800120000
7500125000
8200130000
8900135000
9600140000
10300145000
Profit
Venituri
1
Descrierea cheltuielilor(lei)
Salarii bruteDescrierea cheltuielilor(lei)
Cheltuieli salariale (2-3 salariati)2,500Salarii brute
Taxe societate950Cheltuieli salariale (3-4 salariati)3,600
SpatiulTaxe societate1,330
Chirie1,500Spatiul
Utilitati (energie electrica, apa, energie termica) *140Chirie3,000
Servicii externe (paza, curatenie, salubritate, parcare, etc)50Utilitati (energie electrica, apa, energie termica) *210
Reparatii si intretinere sediu/mijloace fixe **2000Servicii externe (paza, curatenie, salubritate, parcare, etc)100
ComunicatiiReparatii si intretinere sediu/mijloace fixe **3,000
Curierat150Comunicatii
Internet150Curierat150
Telefonie fixa si mobila250Internet150
AutoturismTelefonie fixa si mobila *400
Combustibil350Autoturism
Revizii si reparatii auto100Combustibil *600
Rata de leasing500Revizii si reparatii auto150
Alte cheltuieliRata de leasing500
Asigurari200Alte cheltuieli
Birotica-papetarie100Asigurari250
Obiecte de inventar ***6000Birotica-papetarie200
Publicitate *150Obiecte de inventar ***14,000
* - medie lunaraPublicitate *200
** - totale, planificate in primele doua luni ale celui de-al patrulea trimestru de activitate
*** - totale, planificate in primele doua luni ale primului trimestru de activitate
Total cheltuieli fixe7,200 lei
VENITURI123456789101112T
PRIME BRUTE INCASATE$72,000$79,000$86,000$93,000$100,000$107,000$121,000$134,000$147,000$160,000$173,000$186,0001,458,000
Asigurari cu retentia de 30%55,00060,00065,00070,00075,00080,00090,000100,000110,000120,000130,000140,0001,095,000
Asigurari cu retentia de 35%15,00017,00019,00021,00023,00025,00028,00031,00034,00037,00040,00043,000333,000
Asigurari cu retentia de 40 %2,0002,0002,0002,0002,0002,0003,0003,0003,0003,0003,0003,00030,000
RETENTIA22,55024,75026,95029,15031,35033,55038,00042,05046,10050,15054,20058,250457,050
CHELTUIELI18,26817,51810,71810,31810,26811,46811,26810,46811,06812,11812,16815,468151,116
PROFIT BRUT4,2827,23216,23218,83221,08222,08226,73231,58235,03238,03242,03242,782305,934
$29,068$29,368$23,618$24,268$25,268$27,518$29,418$30,568$33,118$36,118$38,118$43,368
cheltuieli de achizitie10,80011,85012,90013,95015,00016,05018,15020,10022,05024,00025,95027,900
5.95%9.15%18.87%20.25%21.08%20.64%22.09%23.57%23.83%23.77%24.30%23.00%
NUMAR PERSOANE ANGAJATE333333333333
DETALIERE CHELTUIELI CURENTE123456789101112TOTAL 2008
CHELTUIELI SALARIALE PERSONAL4,9684,9684,9684,9684,9684,9684,9684,9684,9684,9684,9684,96859,616
SALARII BRUTE3,6003,6003,6003,6003,6003,6003,6003,6003,6003,6003,6003,60043,200
TAXE SOCIETATE1,3681,3681,3681,3681,3681,3681,3681,3681,3681,3681,3681,36816,416
TICHETE MASA0000000000000
CHELTUIELI SPATIU3,4503,4503,3503,2503,2003,2003,2003,2003,2004,8504,9006,45045,700
CHIRIE3,0003,0003,0003,0003,0003,0003,0003,0003,0003,0003,0003,00036,000
UTILITATI (energie, apa, en termica)3503502501501001001001001002503003502,500
SERV EXTERNE (paza, curatenie, salubritate, parcare, etc)1001001001001001001001001001001001001,200
REPARATII, INTRETINERE SEDIU/MIJ FIXE0000000001,5001,50003,000
TAXE LOCALE & IMPOZITE000000000003,0003,000
COMUNICATII1,0006506506506509508506506506506501,0009,000
CURIERAT2002002002002002002002002002002002002,400
INTERNET1501501501501501501501501501501501501,800
TEL FIX3501501501501503002001501501501503502,400
TEL MOBIL3001501501501503003001501501501503002,400
AUTO1,0001,0001,3001,0001,0001,3001,2001,2001,8001,2001,2001,80015,000
*COMBUSTIBIL5005005005005005007007007007007007007,200
*REVIZII & REPARATII AUTO003000030000600006001,800
*RATE LEASING5005005005005005005005005005005005006,000
CONSUMABILE BIROTICA2002002002002002002002002002002002002,400
PUBLICITATE LOCALA400000060060000008002,400200
PROTOCOL0000000000000
ASIGURARI (auto, cladiri)2502502502502502502502502502502502503,000
OB. INVENTAR7,0007,000000000000014,000
AMORTIZARE0000000000000
TOTAL CHELTUIELI18,26817,51810,71810,31810,26811,46811,26810,46811,06812,11812,16815,468151,116
25.37%22.17%12.46%11.09%10.27%10.72%9.31%7.81%7.53%7.57%7.03%8.32%
2906822550
2936824750
2361826950
2426829150
2526831350
2751833550
2941838000
3056842050
3311846100
3611850150
3811854200
4336858250
Cheltuieli
Retentie
luni
lei
Break-even point
0.2537222222
0.2217468354
0.124627907
0.1109462366
0.10268
0.1071775701
0.0931239669
0.078119403
0.075292517
0.0757375
0.0703352601
0.0831612903
Pondere cheltuieli/venit
Trendline
luni
pondere
Ponderea lunara a cheltuielilor din venituri
4282
7232
16232
18832
21082
22082
26732
31582
35032
38032
42032
42782
Profit brut
luni
lei
Profit brut
428272000
723279000
1623286000
1883293000
21082100000
22082107000
26732121000
31582134000
35032147000
38032160000
42032173000
42782186000
PBI
luni
lei
Profit brut
VENITURI123456789101112T
PRIME BRUTE INCASATE$12,500$17,000$21,500$26,000$30,500$35,000$42,000$48,000$54,000$60,000$66,000$72,000484,500
Asigurari cu retentia de 30%10,00013,00016,00019,00022,00025,00030,00035,00040,00045,00050,00055,000360,000
Asigurari cu retentia de 35%1,5003,0004,5006,0007,5009,00010,00011,00012,00013,00014,00015,000106,500
Asigurari cu retentia de 40 %1,0001,0001,0001,0001,0001,0002,0002,0002,0002,0002,0002,00018,000
RETENTIA3,9255,3506,7758,2009,62511,05013,30015,15017,00018,85020,70022,550152,475
CHELTUIELI16,1006,9009,1006,7506,7307,7007,3006,7007,0306,8006,8508,10096,060
PROFIT BRUT(12,175)(1,550)(2,325)1,4502,8953,3506,0008,4509,97012,05013,85014,45056,415
$(14,050)$(4,100)$(5,550)$(2,450)$(1,680)$(1,900)$(300)$1,250$1,870$3,050$3,950$3,650
17,9759,45012,32510,65011,30512,95013,60013,90015,13015,80016,75018,900
-97.40%-9.12%-10.81%5.58%9.49%9.57%14.29%17.60%18.46%20.08%20.98%20.07%
NUMAR PERSOANE ANGAJATE222222222222
DETALIERE CHELTUIELI CURENTE123456789101112TOTAL 2008
CHELTUIELI SALARIALE PERSONAL3,4503,4503,4503,4503,4503,4503,4503,4503,4503,4503,4503,45041,400
SALARII BRUTE2,5002,5002,5002,5002,5002,5002,5002,5002,5002,5002,5002,50030,000
TAXE SOCIETATE95095095095095095095095095095095095011,400
TICHETE MASA0000000000000
CHELTUIELI SPATIU1,8001,8003,7001,6501,6301,6001,6001,6001,6301,7001,7501,80022,260
CHIRIE1,5001,5001,5001,5001,5001,5001,5001,5001,5001,5001,5001,50018,000
UTILITATI (energie, apa, en termica)25025015010080505050801502002501,660
SERV EXTERNE (paza, curatenie, salubritate, parcare, etc)505050505050505050505050600
REPARATII, INTRETINERE SEDIU/MIJ FIXE0000000000000
TAXE LOCALE & IMPOZITE002,0000000000002,000
COMUNICATII5005005005005007006005005005005008006,600
CURIERAT1501501501501501501501501501501501501,800
INTERNET1501501501501501501501501501501501501,800
TEL FIX1001001001001002001501001001001002501,500
TEL MOBIL1001001001001002001501001001001002501,500
AUTO8508501,1508508501,1508508501,1508508501,15011,400
*COMBUSTIBIL3503503503503503503503503503503503504,200
*REVIZII & REPARATII AUTO003000030000300003001,200
*RATE LEASING5005005005005005005005005005005005006,000
CONSUMABILE BIROTICA1001001001001001001001001001001001001,200
PUBLICITATE LOCALA200000050050000006001,800
PROTOCOL0000000000000
ASIGURARI (auto, cladiri)2002002002002002002002002002002002002,400
OB. INVENTAR9,000000000000009,000
AMORTIZARE0000000000000
TOTAL CHELTUIELI16,1006,9009,1006,7506,7307,7007,3006,7007,0306,8006,8508,10096,060
128.80%40.59%42.33%25.96%22.07%22.00%17.38%13.96%13.02%11.33%10.38%11.25%19.83%
11975392510100
1245053509900
1232567759100
1065082006750
1130596256730
12950110507700
13600133007300
13900151506700
15130170007030
16800188507800
17750207007850
18900225508100
Cheltuieli fixe + variabile
Retentia
Cheltuilei fixe
luni
lei
Break-even point
0.808
0.5823529412
0.423255814
0.2596153846
0.2206557377
0.22
0.1738095238
0.1395833333
0.1301851852
0.13
0.1189393939
0.1125
Pondere cheltuieli fixe/venit
luni
pondere
Ponderea lunara a cheltuielilor fixe din venituri
00
00
00
00
00
00
00
00
00
00
00
00
Profit brut
Profit net
luni
lei
Profitul brut, profitul net
00
00
00
00
00
00
00
00
00
00
00
00
Profit
PBI
luni
lei
Profit brut
Chart3
0.3926111111
0.1331392405
0.124627907
0.1109462366
0.10268
0.1071775701
0.0931239669
0.078119403
0.075292517
0.0663625
0.0616647399
0.0670322581
Pondere cheltuieli fixe/venit
luni
pondere
Sheet3
Descrierea cheltuielilor(lei)Descrierea cheltuielilor(lei)
Salarii bruteSalarii brute
Cheltuieli salariale (2-3 salariati)2,500Cheltuieli salariale (2-3 salariati)2,500
Taxe societate950Taxe societate950
SpatiulSpatiul
Chirie1,500Chirie1,500
Utilitati (energie electrica, apa, energie termica) *140Utilitati (energie electrica, apa, energie termica) *140
Servicii externe (paza, curatenie, salubritate, parcare, etc)50Servicii externe (paza, curatenie, salubritate, parcare, etc)50
Reparatii si intretinere sediu/mijloace fixe **2,000Reparatii si intretinere sediu/mijloace fixe **2,000
ComunicatiiComunicatii
Curierat150Curierat150
Internet150Internet150
Telefonie fixa si mobila250Telefonie fixa si mobila250
AutoturismAutoturism
Combustibil350Combustibil350
Revizii si reparatii auto100Revizii si reparatii auto100
Rata de leasing500Rata de leasing500
Alte cheltuieliAlte cheltuieli
Asigurari200Asigurari200
Birotica-papetarie100Birotica-papetarie100
Obiecte de inventar ***6,000Obiecte de inventar ***6,000
Publicitate *150Publicitate *150
* - medie lunara* - medie lunara
** - totale, planificate in primele doua luni ale celui de-al patrulea trimestru de activitate** - totale, planificate in primele doua luni ale celui de-al patrulea trimestru de activitate
*** - totale, planificate in primele doua luni ale primului trimestru de activitate*** - totale, planificate in primele doua luni ale primului trimestru de activitate
Total cheltuieli7,090Total cheltuieli7,090
Descrierea veniturilorDescrierea veniturilor
Asigurari cu retentia de 30%Asigurari cu retentia de 30%
10,000 lei PBI in prima luna de activitate10,000 lei PBI in prima luna de activitate
3000 lei - ritmul lunar de crestere in primul semestru de activitate3000 lei - ritmul lunar de crestere in primul semestru de activitate
5000 lei - ritmul lunar de crestere in al doilea semestru de activitate5000 lei - ritmul lunar de crestere in al doilea semestru de activitate
Asigurari cu retentia de 35%Asigurari cu retentia de 35%
1,500 lei PBI in prima luna de activitate1,500 lei PBI in prima luna de activitate
1,500 lei - ritmul lunar de crestere in primul semestru de activitate1,500 lei - ritmul lunar de crestere in primul semestru de activitate
1,000 lei - ritmul lunar de crestere in al doilea semestru de activitate1,000 lei - ritmul lunar de crestere in al doilea semestru de activitate
Asigurari cu retentia de 40 %Asigurari cu retentia de 40 %
1,000 lei PBI lunar in primul semestru de activitate1,000 lei PBI lunar in primul semestru de activitate
1,500 lei PBI lunar in al doilea semestru de activitate1,500 lei PBI lunar in al doilea semestru de activitate
Total prime brute incasateTotal prime brute incasate
12,500 lei PBI in prima luna de activitate12,500 lei PBI in prima luna de activitate
4,500 lei - ritmul lunar de crestere in primul semestru de activitate4,500 lei - ritmul lunar de crestere in primul semestru de activitate
6,000 lei - ritmul lunar de crestere in al doilea semestru de activitate6,000 lei - ritmul lunar de crestere in al doilea semestru de activitate
72,000 lei PBI in a doisprezecea luna de activitate72,000 lei PBI in a doisprezecea luna de activitate
Sheet1
PBIRetentiaCheltuieli fixePondereCheltuieli variabileTotal cheltuieliProfit
$5,000$1,600$10,000200.00%$900$10,900$(9,300)
$10,000$3,200$10,000100.00%$1,800$11,800$(8,600)
$15,000$4,800$10,00066.67%$2,700$12,700$(7,900)
$20,000$6,400$10,00050.00%$3,600$13,600$(7,200)
$25,000$8,000$10,00040.00%$4,500$14,500$(6,500)
$30,000$9,600$10,00033.33%$5,400$15,400$(5,800)
$35,000$11,200$10,00028.57%$6,300$16,300$(5,100)
$40,000$12,800$10,00025.00%$7,200$17,200$(4,400)
$45,000$14,400$10,00022.22%$8,100$18,100$(3,700)
$50,000$16,000$10,00020.00%$9,000$19,000$(3,000)
$55,000$17,600$10,00018.18%$9,900$19,900$(2,300)
$60,000$19,200$10,00016.67%$10,800$20,800$(1,600)
$65,000$20,800$10,00015.38%$11,700$21,700$(900)
$70,000$22,400$10,00014.29%$12,600$22,600$(200)
$75,000$24,000$10,00013.33%$13,500$23,500$500
$80,000$25,600$10,00012.50%$14,400$24,400$1,200
$85,000$27,200$10,00011.76%$15,300$25,300$1,900
$90,000$28,800$10,00011.11%$16,200$26,200$2,600
$95,000$30,400$10,00010.53%$17,100$27,100$3,300
$100,000$32,000$10,00010.00%$18,000$28,000$4,000
$105,000$33,600$10,0009.52%$18,900$28,900$4,700
$110,000$35,200$10,0009.09%$19,800$29,800$5,400
$115,000$36,800$10,0008.70%$20,700$30,700$6,100
$120,000$38,400$10,0008.33%$21,600$31,600$6,800
$125,000$40,000$10,0008.00%$22,500$32,500$7,500
$130,000$41,600$10,0007.69%$23,400$33,400$8,200
$135,000$43,200$10,0007.41%$24,300$34,300$8,900
$140,000$44,800$10,0007.14%$25,200$35,200$9,600
$145,000$46,400$10,0006.90%$26,100$36,100$10,300
Sheet1
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
Cheltuieli fixe + variabile
Retentia
Cheltuieli fixe
lei
Break-even point
Sheet2
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Sheet4
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
Profit
Venituri
1
Descrierea cheltuielilor(lei)
Salarii bruteDescrierea cheltuielilor(lei)
Cheltuieli salariale (2-3 salariati)2,500Salarii brute
Taxe societate950Cheltuieli salariale (3-4 salariati)3,600
SpatiulTaxe societate1,330
Chirie1,500Spatiul
Utilitati (energie electrica, apa, energie termica) *140Chirie3,000
Servicii externe (paza, curatenie, salubritate, parcare, etc)50Utilitati (energie electrica, apa, energie termica) *210
Reparatii si intretinere sediu/mijloace fixe **2000Servicii externe (paza, curatenie, salubritate, parcare, etc)100
ComunicatiiReparatii si intretinere sediu/mijloace fixe **3,000
Curierat150Comunicatii
Internet150Curierat150
Telefonie fixa si mobila250Internet150
AutoturismTelefonie fixa si mobila *400
Combustibil350Autoturism
Revizii si reparatii auto100Combustibil *600
Rata de leasing500Revizii si reparatii auto150
Alte cheltuieliRata de leasing500
Asigurari200Alte cheltuieli
Birotica-papetarie100Asigurari250
Obiecte de inventar ***6000Birotica-papetarie200
Publicitate *150Obiecte de inventar ***14,000
* - medie lunaraPublicitate *200
** - totale, planificate in primele doua luni ale celui de-al patrulea trimestru de activitate
*** - totale, planificate in primele doua luni ale primului trimestru de activitate
Total cheltuieli fixe7,200 lei
VENITURI123456789101112T
PRIME BRUTE INCASATE$72,000$79,000$86,000$93,000$100,000$107,000$121,000$134,000$147,000$160,000$173,000$186,0001,458,000
Asigurari cu retentia de 30%55,00060,00065,00070,00075,00080,00090,000100,000110,000120,000130,000140,0001,095,000
Asigurari cu retentia de 35%15,00017,00019,00021,00023,00025,00028,00031,00034,00037,00040,00043,000333,000
Asigurari cu retentia de 40 %2,0002,0002,0002,0002,0002,0003,0003,0003,0003,0003,0003,00030,000
RETENTIA22,55024,75026,95029,15031,35033,55038,00042,05046,10050,15054,20058,250457,050
CHELTUIELI28,26810,51810,71810,31810,26811,46811,26810,46811,06810,61810,66812,468148,116
PROFIT BRUT(5,718)14,23216,23218,83221,08222,08226,73231,58235,03239,53243,53245,782308,934
$39,068$22,368$23,618$24,268$25,268$27,518$29,418$30,568$33,118$34,618$36,618$40,368
cheltuieli de achizitie10,80011,85012,90013,95015,00016,05018,15020,10022,05024,00025,95027,900
-7.94%18.02%18.87%20.25%21.08%20.64%22.09%23.57%23.83%24.71%25.16%24.61%
NUMAR PERSOANE ANGAJATE333333333333
DETALIERE CHELTUIELI CURENTE123456789101112TOTAL 2008
CHELTUIELI SALARIALE PERSONAL4,9684,9684,9684,9684,9684,9684,9684,9684,9684,9684,9684,96859,616
SALARII BRUTE3,6003,6003,6003,6003,6003,6003,6003,6003,6003,6003,6003,60043,200
TAXE SOCIETATE1,3681,3681,3681,3681,3681,3681,3681,3681,3681,3681,3681,36816,416
TICHETE MASA0000000000000
CHELTUIELI SPATIU3,4503,4503,3503,2503,2003,2003,2003,2003,2003,3503,4003,45039,700
CHIRIE3,0003,0003,0003,0003,0003,0003,0003,0003,0003,0003,0003,00036,000
UTILITATI (energie, apa, en termica)3503502501501001001001001002503003502,500
SERV EXTERNE (paza, curatenie, salubritate, parcare, etc)1001001001001001001001001001001001001,200
REPARATII, INTRETINERE SEDIU/MIJ FIXE0000000000000
TAXE LOCALE & IMPOZITE0000000000000
COMUNICATII1,0006506506506509508506506506506501,0009,000
CURIERAT2002002002002002002002002002002002002,400
INTERNET1501501501501501501501501501501501501,800
TEL FIX3501501501501503002001501501501503502,400
TEL MOBIL3001501501501503003001501501501503002,400
AUTO1,0001,0001,3001,0001,0001,3001,2001,2001,8001,2001,2001,80015,000
*COMBUSTIBIL5005005005005005007007007007007007007,200
*REVIZII & REPARATII AUTO003000030000600006001,800
*RATE LEASING5005005005005005005005005005005005006,000
CONSUMABILE BIROTICA2002002002002002002002002002002002002,400
PUBLICITATE LOCALA400000060060000008002,400200
PROTOCOL0000000000000
ASIGURARI (auto, cladiri)2502502502502502502502502502502502503,000
OB. INVENTAR17,0000000000000017,000
AMORTIZARE0000000000000
TOTAL CHELTUIELI28,26810,51810,71810,31810,26811,46811,26810,46811,06810,61810,66812,468148,116
39.26%13.31%12.46%11.09%10.27%10.72%9.31%7.81%7.53%6.64%6.17%6.70%
00
00
00
00
00
00
00
00
00
00
00
00
Cheltuieli
Retentie
luni
lei
Break-even point
0
0
0
0
0
0
0
0
0
0
0
0
Pondere cheltuieli fixe/venit
luni
pondere
Ponderea lunara a cheltuielilorfixe din venituri
0
0
0
0
0
0
0
0
0
0
0
0
Profit brut
luni
lei
Profit brut
00
00
00
00
00
00
00
00
00
00
00
00
PBI
luni
lei
Profit brut
VENITURI123456789101112T
PRIME BRUTE INCASATE$12,500$17,000$21,500$26,000$30,500$35,000$42,000$48,000$54,000$60,000$66,000$72,000484,500
Asigurari cu retentia de 30%10,00013,00016,00019,00022,00025,00030,00035,00040,00045,00050,00055,000360,000
Asigurari cu retentia de 35%1,5003,0004,5006,0007,5009,00010,00011,00012,00013,00014,00015,000106,500
Asigurari cu retentia de 40 %1,0001,0001,0001,0001,0001,0002,0002,0002,0002,0002,0002,00018,000
RETENTIA3,9255,3506,7758,2009,62511,05013,30015,15017,00018,85020,70022,550152,475
CHELTUIELI10,1009,9009,1006,7506,7307,7007,3006,7007,0307,8007,8508,10095,060
PROFIT BRUT(6,175)(4,550)(2,325)1,4502,8953,3506,0008,4509,97011,05012,85014,45057,415
$(8,050)$(7,100)$(5,550)$(2,450)$(1,680)$(1,900)$(300)$1,250$1,870$2,050$2,950$3,650
11,97512,45012,32510,65011,30512,95013,60013,90015,13016,80017,75018,900
-49.40%-26.76%-10.81%5.58%9.49%9.57%14.29%17.60%18.46%18.42%19.47%20.07%
NUMAR PERSOANE ANGAJATE222222222222
DETALIERE CHELTUIELI CURENTE123456789101112TOTAL 2008
CHELTUIELI SALARIALE PERSONAL3,4503,4503,4503,4503,4503,4503,4503,4503,4503,4503,4503,45041,400
SALARII BRUTE2,5002,5002,5002,5002,5002,5002,5002,5002,5002,5002,5002,50030,000
TAXE SOCIETATE95095095095095095095095095095095095011,400
TICHETE MASA0000000000000
CHELTUIELI SPATIU1,8001,8003,7001,6501,6301,6001,6001,6001,6302,7002,7501,80024,260
CHIRIE1,5001,5001,5001,5001,5001,5001,5001,5001,5001,5001,5001,50018,000
UTILITATI (energie, apa, en termica)25025015010080505050801502002501,660
SERV EXTERNE (paza, curatenie, salubritate, parcare, etc)505050505050505050505050600
REPARATII, INTRETINERE SEDIU/MIJ FIXE0000000001,0001,00002,000
TAXE LOCALE & IMPOZITE002,0000000000002,000
COMUNICATII5005005005005007006005005005005008006,600
CURIERAT1501501501501501501501501501501501501,800
INTERNET1501501501501501501501501501501501501,800
TEL FIX1001001001001002001501001001001002501,500
TEL MOBIL1001001001001002001501001001001002501,500
AUTO8508501,1508508501,1508508501,1508508501,15011,400
*COMBUSTIBIL3503503503503503503503503503503503504,200
*REVIZII & REPARATII AUTO003000030000300003001,200
*RATE LEASING5005005005005005005005005005005005006,000
CONSUMABILE BIROTICA1001001001001001001001001001001001001,200
PUBLICITATE LOCALA200000050050000006001,800
PROTOCOL0000000000000
ASIGURARI (auto, cladiri)2002002002002002002002002002002002002,400
OB. INVENTAR3,0003,00000000000006,000
AMORTIZARE0000000000000
TOTAL CHELTUIELI10,1009,9009,1006,7506,7307,7007,3006,7007,0307,8007,8508,10095,060
80.80%58.24%42.33%25.96%22.07%22.00%17.38%13.96%13.02%13.00%11.89%11.25%19.62%
000
000
000
000
000
000
000
000
000
000
000
000
Cheltuieli fixe + variabile
Retentia
Cheltuilei fixe
luni
lei
Break-even point
0
0
0
0
0
0
0
0
0
0
0
0
Pondere cheltuieli fixe/venit
luni
pondere
Ponderea lunara a cheltuielilor fixe din venituri
00
00
00
00
00
00
00
00
00
00
00
00
Profit brut
Profit net
luni
lei
Profitul brut, profitul net
00
00
00
00
00
00
00
00
00
00
00
00
Profit
PBI
luni
lei
Profit brut, PBI
PLAN DE AFACERIBreak-even point
Este reprezentat grafic momentul (luna) in care retentia depaseste cheltuielile totale inregistrate, reprezentand practic pragul de rentabilitate
In cazul in care al doilea exemplu reprezinta primul an de activitate pentru o unitate noua, se observa ca pragul de rentabilitate este depasit inca din a treia luna de activitate
Break-even pointExemplu 1 Exemplu 2
Chart3
17975392516100
945053506900
1032567757100
1065082006750
1130596256730
12950110507700
13600133007300
13900151506700
15130170007030
15800188506800
16750207006850
18900225508100
Cheltuieli totale
Retentia
Cheltuilei de administrare
luni
lei
Sheet3
Descrierea cheltuielilor(lei)Descrierea cheltuielilor(lei)
Salarii bruteSalarii brute
Cheltuieli salariale (2-3 salariati)2,500Cheltuieli salariale (2-3 salariati)2,500
Taxe societate950Taxe societate950
SpatiulSpatiul
Chirie1,500Chirie1,500
Utilitati (energie electrica, apa, energie termica) *140Utilitati (energie electrica, apa, energie termica) *140
Servicii externe (paza, curatenie, salubritate, parcare, etc)50Servicii externe (paza, curatenie, salubritate, parcare, etc)50
Reparatii si intretinere sediu/mijloace fixe **2,000Reparatii si intretinere sediu/mijloace fixe **2,000
ComunicatiiComunicatii
Curierat150Curierat150
Internet150Internet150
Telefonie fixa si mobila250Telefonie fixa si mobila250
AutoturismAutoturism
Combustibil350Combustibil350
Revizii si reparatii auto100Revizii si reparatii auto100
Rata de leasing500Rata de leasing500
Alte cheltuieliAlte cheltuieli
Asigurari200Asigurari200
Birotica-papetarie100Birotica-papetarie100
Obiecte de inventar ***6,000Obiecte de inventar ***6,000
Publicitate *150Publicitate *150
* - medie lunara* - medie lunara
** - totale, planificate in primele doua luni ale celui de-al patrulea trimestru de activitate** - totale, planificate in primele doua luni ale celui de-al patrulea trimestru de activitate
*** - totale, planificate in primele doua luni ale primului trimestru de activitate*** - totale, planificate in primele doua luni ale primului trimestru de activitate
Total cheltuieli7,090Total cheltuieli7,090
Descrierea veniturilorDescrierea veniturilor
Asigurari cu retentia de 30%Asigurari cu retentia de 30%
10,000 lei PBI in prima luna de activitate10,000 lei PBI in prima luna de activitate
3000 lei - ritmul lunar de crestere in primul semestru de activitate3000 lei - ritmul lunar de crestere in primul semestru de activitate
5000 lei - ritmul lunar de crestere in al doilea semestru de activitate5000 lei - ritmul lunar de crestere in al doilea semestru de activitate
Asigurari cu retentia de 35%Asigurari cu retentia de 35%
1,500 lei PBI in prima luna de activitate1,500 lei PBI in prima luna de activitate
1,500 lei - ritmul lunar de crestere in primul semestru de activitate1,500 lei - ritmul lunar de crestere in primul semestru de activitate
1,000 lei - ritmul lunar de crestere in al doilea semestru de activitate1,000 lei - ritmul lunar de crestere in al doilea semestru de activitate
Asigurari cu retentia de 40 %Asigurari cu retentia de 40 %
1,000 lei PBI lunar in primul semestru de activitate1,000 lei PBI lunar in primul semestru de activitate
1,500 lei PBI lunar in al doilea semestru de activitate1,500 lei PBI lunar in al doilea semestru de activitate
Total prime brute incasateTotal prime brute incasate
12,500 lei PBI in prima luna de activitate12,500 lei PBI in prima luna de activitate
4,500 lei - ritmul lunar de crestere in primul semestru de activitate4,500 lei - ritmul lunar de crestere in primul semestru de activitate
6,000 lei - ritmul lunar de crestere in al doilea semestru de activitate6,000 lei - ritmul lunar de crestere in al doilea semestru de activitate
72,000 lei PBI in a doisprezecea luna de activitate72,000 lei PBI in a doisprezecea luna de activitate
Sheet1
PBIRetentiaCheltuieli fixePondereCheltuieli variabileTotal cheltuieliProfit
$5,000$1,600$10,000200.00%$900$10,900$(9,300)
$10,000$3,200$10,000100.00%$1,800$11,800$(8,600)
$15,000$4,800$10,00066.67%$2,700$12,700$(7,900)
$20,000$6,400$10,00050.00%$3,600$13,600$(7,200)
$25,000$8,000$10,00040.00%$4,500$14,500$(6,500)
$30,000$9,600$10,00033.33%$5,400$15,400$(5,800)
$35,000$11,200$10,00028.57%$6,300$16,300$(5,100)
$40,000$12,800$10,00025.00%$7,200$17,200$(4,400)
$45,000$14,400$10,00022.22%$8,100$18,100$(3,700)
$50,000$16,000$10,00020.00%$9,000$19,000$(3,000)
$55,000$17,600$10,00018.18%$9,900$19,900$(2,300)
$60,000$19,200$10,00016.67%$10,800$20,800$(1,600)
$65,000$20,800$10,00015.38%$11,700$21,700$(900)
$70,000$22,400$10,00014.29%$12,600$22,600$(200)
$75,000$24,000$10,00013.33%$13,500$23,500$500
$80,000$25,600$10,00012.50%$14,400$24,400$1,200
$85,000$27,200$10,00011.76%$15,300$25,300$1,900
$90,000$28,800$10,00011.11%$16,200$26,200$2,600
$95,000$30,400$10,00010.53%$17,100$27,100$3,300
$100,000$32,000$10,00010.00%$18,000$28,000$4,000
$105,000$33,600$10,0009.52%$18,900$28,900$4,700
$110,000$35,200$10,0009.09%$19,800$29,800$5,400
$115,000$36,800$10,0008.70%$20,700$30,700$6,100
$120,000$38,400$10,0008.33%$21,600$31,600$6,800
$125,000$40,000$10,0008.00%$22,500$32,500$7,500
$130,000$41,600$10,0007.69%$23,400$33,400$8,200
$135,000$43,200$10,0007.41%$24,300$34,300$8,900
$140,000$44,800$10,0007.14%$25,200$35,200$9,600
$145,000$46,400$10,0006.90%$26,100$36,100$10,300
Sheet1
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
Cheltuieli fixe + variabile
Retentia
Cheltuieli fixe
lei
Break-even point
Sheet2
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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0
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0
0
Sheet4
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
Profit
Venituri
1
Descrierea cheltuielilor(lei)
Salarii bruteDescrierea cheltuielilor(lei)
Cheltuieli salariale (2-3 salariati)2,500Salarii brute
Taxe societate950Cheltuieli salariale (3-4 salariati)3,600
SpatiulTaxe societate1,330
Chirie1,500Spatiul
Utilitati (energie electrica, apa, energie termica) *140Chirie3,000
Servicii externe (paza, curatenie, salubritate, parcare, etc)50Utilitati (energie electrica, apa, energie termica) *210
Reparatii si intretinere sediu/mijloace fixe **2000Servicii externe (paza, curatenie, salubritate, parcare, etc)100
ComunicatiiReparatii si intretinere sediu/mijloace fixe **3,000
Curierat150Comunicatii
Internet150Curierat150
Telefonie fixa si mobila250Internet150
AutoturismTelefonie fixa si mobila *400
Combustibil350Autoturism
Revizii si reparatii auto100Combustibil *600
Rata de leasing500Revizii si reparatii auto150
Alte cheltuieliRata de leasing500
Asigurari200Alte cheltuieli
Birotica-papetarie100Asigurari250
Obiecte de inventar ***6000Birotica-papetarie200
Publicitate *150Obiecte de inventar ***14,000
* - medie lunaraPublicitate *200
** - totale, planificate in primele doua luni ale celui de-al patrulea trimestru de activitate
*** - totale, planificate in primele doua luni ale primului trimestru de activitate
Total cheltuieli fixe7,200 lei
VENITURI123456789101112T
PRIME BRUTE INCASATE$72,000$79,000$86,000$93,000$100,000$107,000$121,000$134,000$147,000$160,000$173,000$186,0001,458,000
Asigurari cu retentia de 30%55,00060,00065,00070,00075,00080,00090,000100,000110,000120,000130,000140,0001,095,000
Asigurari cu retentia de 35%15,00017,00019,00021,00023,00025,00028,00031,00034,00037,00040,00043,000333,000
Asigurari cu retentia de 40 %2,0002,0002,0002,0002,0002,0003,0003,0003,0003,0003,0003,00030,000
RETENTIA22,55024,75026,95029,15031,35033,55038,00042,05046,10050,15054,20058,250457,050
CHELTUIELI28,26810,51810,71810,31810,26811,46811,26810,46811,06810,61810,66812,468148,116
PROFIT BRUT(5,718)14,23216,23218,83221,08222,08226,73231,58235,03239,53243,53245,782308,934
$39,068$22,368$23,618$24,268$25,268$27,518$29,418$30,568$33,118$34,618$36,618$40,368
cheltuieli de achizitie10,80011,85012,90013,95015,00016,05018,15020,10022,05024,00025,95027,900
-7.94%18.02%18.87%20.25%21.08%20.64%22.09%23.57%23.83%24.71%25.16%24.61%
NUMAR PERSOANE ANGAJATE333333333333
DETALIERE CHELTUIELI CURENTE123456789101112TOTAL 2008
CHELTUIELI SALARIALE PERSONAL4,9684,9684,9684,9684,9684,9684,9684,9684,9684,9684,9684,96859,616
SALARII BRUTE3,6003,6003,6003,6003,6003,6003,6003,6003,6003,6003,6003,60043,200
TAXE SOCIETATE1,3681,3681,3681,3681,3681,3681,3681,3681,3681,3681,3681,36816,416
TICHETE MASA0000000000000
CHELTUIELI SPATIU3,4503,4503,3503,2503,2003,2003,2003,2003,2003,3503,4003,45039,700
CHIRIE3,0003,0003,0003,0003,0003,0003,0003,0003,0003,0003,0003,00036,000
UTILITATI (energie, apa, en termica)3503502501501001001001001002503003502,500
SERV EXTERNE (paza, curatenie, salubritate, parcare, etc)1001001001001001001001001001001001001,200
REPARATII, INTRETINERE SEDIU/MIJ FIXE0000000000000
TAXE LOCALE & IMPOZITE0000000000000
COMUNICATII1,0006506506506509508506506506506501,0009,000
CURIERAT2002002002002002002002002002002002002,400
INTERNET1501501501501501501501501501501501501,800
TEL FIX3501501501501503002001501501501503502,400
TEL MOBIL3001501501501503003001501501501503002,400
AUTO1,0001,0001,3001,0001,0001,3001,2001,2001,8001,2001,2001,80015,000
*COMBUSTIBIL5005005005005005007007007007007007007,200
*REVIZII & REPARATII AUTO003000030000600006001,800
*RATE LEASING5005005005005005005005005005005005006,000
CONSUMABILE BIROTICA2002002002002002002002002002002002002,400
PUBLICITATE LOCALA400000060060000008002,400200
PROTOCOL0000000000000
ASIGURARI (auto, cladiri)2502502502502502502502502502502502503,000
OB. INVENTAR17,0000000000000017,000
AMORTIZARE0000000000000
TOTAL CHELTUIELI28,26810,51810,71810,31810,26811,46811,26810,46811,06810,61810,66812,468148,116
39.26%13.31%12.46%11.09%10.27%10.72%9.31%7.81%7.53%6.64%6.17%6.70%
00
00
00
00
00
00
00
00
00
00
00
00
Cheltuieli
Retentie
luni
lei
Break-even point
0
0
0
0
0
0
0
0
0
0
0
0
Pondere cheltuieli/venit
Trendline
luni
pondere
Ponderea lunara a cheltuielilor din venituri
0
0
0
0
0
0
0
0
0
0
0
0
Profit brut
luni
lei
Profit brut
00
00
00
00
00
00
00
00
00
00
00
00
PBI
luni
lei
Profit brut
VENITURI123456789101112T
PRIME BRUTE INCASATE$12,500$17,000$21,500$26,000$30,500$35,000$42,000$48,000$54,000$60,000$66,000$72,000484,500
Asigurari cu retentia de 30%10,00013,00016,00019,00022,00025,00030,00035,00040,00045,00050,00055,000360,000
Asigurari cu retentia de 35%1,5003,0004,5006,0007,5009,00010,00011,00012,00013,00014,00015,000106,500
Asigurari cu retentia de 40 %1,0001,0001,0001,0001,0001,0002,0002,0002,0002,0002,0002,00018,000
RETENTIA3,9255,3506,7758,2009,62511,05013,30015,15017,00018,85020,70022,550152,475
CHELTUIELI16,1006,9007,1006,7506,7307,7007,3006,7007,0306,8006,8508,10094,060
PROFIT BRUT(12,175)(1,550)(325)1,4502,8953,3506,0008,4509,97012,05013,85014,45058,415
$(14,050)$(4,100)$(3,550)$(2,450)$(1,680)$(1,900)$(300)$1,250$1,870$3,050$3,950$3,650
17,9759,45010,32510,65011,30512,95013,60013,90015,13015,80016,75018,900
-97.40%-9.12%-1.51%5.58%9.49%9.57%14.29%17.60%18.46%20.08%20.98%20.07%
NUMAR PERSOANE ANGAJATE222222222222
DETALIERE CHELTUIELI CURENTE123456789101112TOTAL 2008
CHELTUIELI SALARIALE PERSONAL3,4503,4503,4503,4503,4503,4503,4503,4503,4503,4503,4503,45041,400
SALARII BRUTE2,5002,5002,5002,5002,5002,5002,5002,5002,5002,5002,5002,50030,000
TAXE SOCIETATE95095095095095095095095095095095095011,400
TICHETE MASA0000000000000
CHELTUIELI SPATIU1,8001,8001,7001,6501,6301,6001,6001,6001,6301,7001,7501,80020,260
CHIRIE1,5001,5001,5001,5001,5001,5001,5001,5001,5001,5001,5001,50018,000
UTILITATI (energie, apa, en termica)25025015010080505050801502002501,660
SERV EXTERNE (paza, curatenie, salubritate, parcare, etc)505050505050505050505050600
REPARATII, INTRETINERE SEDIU/MIJ FIXE0000000000000
TAXE LOCALE & IMPOZITE0000000000000
COMUNICATII5005005005005007006005005005005008006,600
CURIERAT1501501501501501501501501501501501501,800
INTERNET1501501501501501501501501501501501501,800
TEL FIX1001001001001002001501001001001002501,500
TEL MOBIL1001001001001002001501001001001002501,500
AUTO8508501,1508508501,1508508501,1508508501,15011,400
*COMBUSTIBIL3503503503503503503503503503503503504,200
*REVIZII & REPARATII AUTO003000030000300003001,200
*RATE LEASING5005005005005005005005005005005005006,000
CONSUMABILE BIROTICA1001001001001001001001001001001001001,200
PUBLICITATE LOCALA200000050050000006001,800
PROTOCOL0000000000000
ASIGURARI (auto, cladiri)2002002002002002002002002002002002002,400
OB. INVENTAR9,000000000000009,000
AMORTIZARE0000000000000
TOTAL CHELTUIELI16,1006,9007,1006,7506,7307,7007,3006,7007,0306,8006,8508,10094,060
128.80%40.59%33.02%25.96%22.07%22.00%17.38%13.96%13.02%11.33%10.38%11.25%19.41%
17975016100
945006900
1232509100
1065006750
1130506730
1295007700
1360007300
1390006700
1513007030
1680007800
1775007850
1890008100
Cheltuieli fixe + variabile
Retentia
Cheltuilei fixe
luni
lei
Break-even point
0
0
0
0
0
0
0
0
0
0
0
0
Pondere cheltuieli fixe/venit
luni
pondere
Ponderea lunara a cheltuielilor fixe din venituri
00
00
00
00
00
00
00
00
00
00
00
00
Profit brut
Profit net
luni
lei
Profitul brut, profitul net
00
00
00
00
00
00
00
00
00
00
00
00
Profit
PBI
luni
lei
Profit brut
Chart4
390682255028268
223682475010518
236182695010718
242682915010318
252683135010268
275183355011468
294183800011268
305684205010468
331184610011068
346185015010618
366185420010668
403685825012468
Cheltuieli totale
Retentie
Cheltuieli de administrare
luni
lei
Sheet3
Descrierea cheltuielilor(lei)Descrierea cheltuielilor(lei)
Salarii bruteSalarii brute
Cheltuieli salariale (2-3 salariati)2,500Cheltuieli salariale (2-3 salariati)2,500
Taxe societate950Taxe societate950
SpatiulSpatiul
Chirie1,500Chirie1,500
Utilitati (energie electrica, apa, energie termica) *140Utilitati (energie electrica, apa, energie termica) *140
Servicii externe (paza, curatenie, salubritate, parcare, etc)50Servicii externe (paza, curatenie, salubritate, parcare, etc)50
Reparatii si intretinere sediu/mijloace fixe **2,000Reparatii si intretinere sediu/mijloace fixe **2,000
ComunicatiiComunicatii
Curierat150Curierat150
Internet150Internet150
Telefonie fixa si mobila250Telefonie fixa si mobila250
AutoturismAutoturism
Combustibil350Combustibil350
Revizii si reparatii auto100Revizii si reparatii auto100
Rata de leasing500Rata de leasing500
Alte cheltuieliAlte cheltuieli
Asigurari200Asigurari200
Birotica-papetarie100Birotica-papetarie100
Obiecte de inventar ***6,000Obiecte de inventar ***6,000
Publicitate *150Publicitate *150
* - medie lunara* - medie lunara
** - totale, planificate in primele doua luni ale celui de-al patrulea trimestru de activitate** - totale, planificate in primele doua luni ale celui de-al patrulea trimestru de activitate
*** - totale, planificate in primele doua luni ale primului trimestru de activitate*** - totale, planificate in primele doua luni ale primului trimestru de activitate
Total cheltuieli7,090Total cheltuieli7,090
Descrierea veniturilorDescrierea veniturilor
Asigurari cu retentia de 30%Asigurari cu retentia de 30%
10,000 lei PBI in prima luna de activitate10,000 lei PBI in prima luna de activitate
3000 lei - ritmul lunar de crestere in primul semestru de activitate3000 lei - ritmul lunar de crestere in primul semestru de activitate
5000 lei - ritmul lunar de crestere in al doilea semestru de activitate5000 lei - ritmul lunar de crestere in al doilea semestru de activitate
Asigurari cu retentia de 35%Asigurari cu retentia de 35%
1,500 lei PBI in prima luna de activitate1,500 lei PBI in prima luna de activitate
1,500 lei - ritmul lunar de crestere in primul semestru de activitate1,500 lei - ritmul lunar de crestere in primul semestru de activitate
1,000 lei - ritmul lunar de crestere in al doilea semestru de activitate1,000 lei - ritmul lunar de crestere in al doilea semestru de activitate
Asigurari cu retentia de 40 %Asigurari cu retentia de 40 %
1,000 lei PBI lunar in primul semestru de activitate1,000 lei PBI lunar in primul semestru de activitate
1,500 lei PBI lunar in al doilea semestru de activitate1,500 lei PBI lunar in al doilea semestru de activitate
Total prime brute incasateTotal prime brute incasate
12,500 lei PBI in prima luna de activitate12,500 lei PBI in prima luna de activitate
4,500 lei - ritmul lunar de crestere in primul semestru de activitate4,500 lei - ritmul lunar de crestere in primul semestru de activitate
6,000 lei - ritmul lunar de crestere in al doilea semestru de activitate6,000 lei - ritmul lunar de crestere in al doilea semestru de activitate
72,000 lei PBI in a doisprezecea luna de activitate72,000 lei PBI in a doisprezecea luna de activitate
Sheet1
PBIRetentiaCheltuieli fixePondereCheltuieli variabileTotal cheltuieliProfit
$5,000$1,600$10,000200.00%$900$10,900$(9,300)
$10,000$3,200$10,000100.00%$1,800$11,800$(8,600)
$15,000$4,800$10,00066.67%$2,700$12,700$(7,900)
$20,000$6,400$10,00050.00%$3,600$13,600$(7,200)
$25,000$8,000$10,00040.00%$4,500$14,500$(6,500)
$30,000$9,600$10,00033.33%$5,400$15,400$(5,800)
$35,000$11,200$10,00028.57%$6,300$16,300$(5,100)
$40,000$12,800$10,00025.00%$7,200$17,200$(4,400)
$45,000$14,400$10,00022.22%$8,100$18,100$(3,700)
$50,000$16,000$10,00020.00%$9,000$19,000$(3,000)
$55,000$17,600$10,00018.18%$9,900$19,900$(2,300)
$60,000$19,200$10,00016.67%$10,800$20,800$(1,600)
$65,000$20,800$10,00015.38%$11,700$21,700$(900)
$70,000$22,400$10,00014.29%$12,600$22,600$(200)
$75,000$24,000$10,00013.33%$13,500$23,500$500
$80,000$25,600$10,00012.50%$14,400$24,400$1,200
$85,000$27,200$10,00011.76%$15,300$25,300$1,900
$90,000$28,800$10,00011.11%$16,200$26,200$2,600
$95,000$30,400$10,00010.53%$17,100$27,100$3,300
$100,000$32,000$10,00010.00%$18,000$28,000$4,000
$105,000$33,600$10,0009.52%$18,900$28,900$4,700
$110,000$35,200$10,0009.09%$19,800$29,800$5,400
$115,000$36,800$10,0008.70%$20,700$30,700$6,100
$120,000$38,400$10,0008.33%$21,600$31,600$6,800
$125,000$40,000$10,0008.00%$22,500$32,500$7,500
$130,000$41,600$10,0007.69%$23,400$33,400$8,200
$135,000$43,200$10,0007.41%$24,300$34,300$8,900
$140,000$44,800$10,0007.14%$25,200$35,200$9,600
$145,000$46,400$10,0006.90%$26,100$36,100$10,300
Sheet1
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
Cheltuieli fixe + variabile
Retentia
Cheltuieli fixe
lei
Break-even point
Sheet2
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Sheet4
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
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00
00
00
00
00
00
00
00
00
Profit
Venituri
1
Descrierea cheltuielilor(lei)
Salarii bruteDescrierea cheltuielilor(lei)
Cheltuieli salariale (2-3 salariati)2,500Salarii brute
Taxe societate950Cheltuieli salariale (3-4 salariati)3,600
SpatiulTaxe societate1,330
Chirie1,500Spatiul
Utilitati (energie electrica, apa, energie termica) *140Chirie3,000
Servicii externe (paza, curatenie, salubritate, parcare, etc)50Utilitati (energie electrica, apa, energie termica) *210
Reparatii si intretinere sediu/mijloace fixe **2000Servicii externe (paza, curatenie, salubritate, parcare, etc)100
ComunicatiiReparatii si intretinere sediu/mijloace fixe **3,000
Curierat150Comunicatii
Internet150Curierat150
Telefonie fixa si mobila250Internet150
AutoturismTelefonie fixa si mobila *400
Combustibil350Autoturism
Revizii si reparatii auto100Combustibil *600
Rata de leasing500Revizii si reparatii auto150
Alte cheltuieliRata de leasing500
Asigurari200Alte cheltuieli
Birotica-papetarie100Asigurari250
Obiecte de inventar ***6000Birotica-papetarie200
Publicitate *150Obiecte de inventar ***14,000
* - medie lunaraPublicitate *200
** - totale, planificate in primele doua luni ale celui de-al patrulea trimestru de activitate
*** - totale, planificate in primele doua luni ale primului trimestru de activitate
Total cheltuieli fixe7,200 lei
VENITURI123456789101112T
PRIME BRUTE INCASATE$72,000$79,000$86,000$93,000$100,000$107,000$121,000$134,000$147,000$160,000$173,000$186,0001,458,000
Asigurari cu retentia de 30%55,00060,00065,00070,00075,00080,00090,000100,000110,000120,000130,000140,0001,095,000
Asigurari cu retentia de 35%15,00017,00019,00021,00023,00025,00028,00031,00034,00037,00040,00043,000333,000
Asigurari cu retentia de 40 %2,0002,0002,0002,0002,0002,0003,0003,0003,0003,0003,0003,00030,000
RETENTIA22,55024,75026,95029,15031,35033,55038,00042,05046,10050,15054,20058,250457,050
CHELTUIELI28,26810,51810,71810,31810,26811,46811,26810,46811,06810,61810,66812,468148,116
PROFIT BRUT(5,718)14,23216,23218,83221,08222,08226,73231,58235,03239,53243,53245,782308,934
$39,068$22,368$23,618$24,268$25,268$27,518$29,418$30,568$33,118$34,618$36,618$40,368
cheltuieli de achizitie10,80011,85012,90013,95015,00016,05018,15020,10022,05024,00025,95027,900
-7.94%18.02%18.87%20.25%21.08%20.64%22.09%23.57%23.83%24.71%25.16%24.61%
NUMAR PERSOANE ANGAJATE333333333333
DETALIERE CHELTUIELI CURENTE123456789101112TOTAL 2008
CHELTUIELI SALARIALE PERSONAL4,9684,9684,9684,9684,9684,9684,9684,9684,9684,9684,9684,96859,616
SALARII BRUTE3,6003,6003,6003,6003,6003,6003,6003,6003,6003,6003,6003,60043,200
TAXE SOCIETATE1,3681,3681,3681,3681,3681,3681,3681,3681,3681,3681,3681,36816,416
TICHETE MASA0000000000000
CHELTUIELI SPATIU3,4503,4503,3503,2503,2003,2003,2003,2003,2003,3503,4003,45039,700
CHIRIE3,0003,0003,0003,0003,0003,0003,0003,0003,0003,0003,0003,00036,000
UTILITATI (energie, apa, en termica)3503502501501001001001001002503003502,500
SERV EXTERNE (paza, curatenie, salubritate, parcare, etc)1001001001001001001001001001001001001,200
REPARATII, INTRETINERE SEDIU/MIJ FIXE0000000000000
TAXE LOCALE & IMPOZITE0000000000000
COMUNICATII1,0006506506506509508506506506506501,0009,000
CURIERAT2002002002002002002002002002002002002,400
INTERNET1501501501501501501501501501501501501,800
TEL FIX3501501501501503002001501501501503502,400
TEL MOBIL3001501501501503003001501501501503002,400
AUTO1,0001,0001,3001,0001,0001,3001,2001,2001,8001,2001,2001,80015,000
*COMBUSTIBIL5005005005005005007007007007007007007,200
*REVIZII & REPARATII AUTO003000030000600006001,800
*RATE LEASING5005005005005005005005005005005005006,000
CONSUMABILE BIROTICA2002002002002002002002002002002002002,400
PUBLICITATE LOCALA400000060060000008002,400200
PROTOCOL0000000000000
ASIGURARI (auto, cladiri)2502502502502502502502502502502502503,000
OB. INVENTAR17,0000000000000017,000
AMORTIZARE0000000000000
TOTAL CHELTUIELI28,26810,51810,71810,31810,26811,46811,26810,46811,06810,61810,66812,468148,116
39.26%13.31%12.46%11.09%10.27%10.72%9.31%7.81%7.53%6.64%6.17%6.70%
390682255028268
223682475010518
236182695010718
242682915010318
252683135010268
275183355011468
294183800011268
305684205010468
331184610011068
361185015012118
381185420012168
433685825015468
Cheltuieli fixe + variabile
Retentie
Cheltuieli fixe
luni
lei
Break-even point
0
0
0
0
0
0
0
0
0
0
0
0
Pondere cheltuieli fixe/venit
luni
pondere
Ponderea lunara a cheltuielilorfixe din venituri
-5718
14232
16232
18832
21082
22082
26732
31582
35032
38032
42032
42782
Profit brut
luni
lei
Profit brut
00
00
00
00
00
00
00
00
00
00
00
00
PBI
luni
lei
Profit brut
VENITURI123456789101112T
PRIME BRUTE INCASATE$12,500$17,000$21,500$26,000$30,500$35,000$42,000$48,000$54,000$60,000$66,000$72,000484,500
Asigurari cu retentia de 30%10,00013,00016,00019,00022,00025,00030,00035,00040,00045,00050,00055,000360,000
Asigurari cu retentia de 35%1,5003,0004,5006,0007,5009,00010,00011,00012,00013,00014,00015,000106,500
Asigurari cu retentia de 40 %1,0001,0001,0001,0001,0001,0002,0002,0002,0002,0002,0002,00018,000
RETENTIA3,9255,3506,7758,2009,62511,05013,30015,15017,00018,85020,70022,550152,475
CHELTUIELI10,1009,9009,1006,7506,7307,7007,3006,7007,0307,8007,8508,10095,060
PROFIT BRUT(6,175)(4,550)(2,325)1,4502,8953,3506,0008,4509,97011,05012,85014,45057,415
$(8,050)$(7,100)$(5,550)$(2,450)$(1,680)$(1,900)$(300)$1,250$1,870$2,050$2,950$3,650
11,97512,45012,32510,65011,30512,95013,60013,90015,13016,80017,75018,900
-49.40%-26.76%-10.81%5.58%9.49%9.57%14.29%17.60%18.46%18.42%19.47%20.07%
NUMAR PERSOANE ANGAJATE222222222222
DETALIERE CHELTUIELI CURENTE123456789101112TOTAL 2008
CHELTUIELI SALARIALE PERSONAL3,4503,4503,4503,4503,4503,4503,4503,4503,4503,4503,4503,45041,400
SALARII BRUTE2,5002,5002,5002,5002,5002,5002,5002,5002,5002,5002,5002,50030,000
TAXE SOCIETATE95095095095095095095095095095095095011,400
TICHETE MASA0000000000000
CHELTUIELI SPATIU1,8001,8003,7001,6501,6301,6001,6001,6001,6302,7002,7501,80024,260
CHIRIE1,5001,5001,5001,5001,5001,5001,5001,5001,5001,5001,5001,50018,000
UTILITATI (energie, apa, en termica)25025015010080505050801502002501,660
SERV EXTERNE (paza, curatenie, salubritate, parcare, etc)505050505050505050505050600
REPARATII, INTRETINERE SEDIU/MIJ FIXE0000000001,0001,00002,000
TAXE LOCALE & IMPOZITE002,0000000000002,000
COMUNICATII5005005005005007006005005005005008006,600
CURIERAT1501501501501501501501501501501501501,800
INTERNET1501501501501501501501501501501501501,800
TEL FIX1001001001001002001501001001001002501,500
TEL MOBIL1001001001001002001501001001001002501,500
AUTO8508501,1508508501,1508508501,1508508501,15011,400
*COMBUSTIBIL3503503503503503503503503503503503504,200
*REVIZII & REPARATII AUTO003000030000300003001,200
*RATE LEASING5005005005005005005005005005005005006,000
CONSUMABILE BIROTICA1001001001001001001001001001001001001,200
PUBLICITATE LOCALA200000050050000006001,800
PROTOCOL0000000000000
ASIGURARI (auto, cladiri)2002002002002002002002002002002002002,400
OB. INVENTAR3,0003,00000000000006,000
AMORTIZARE0000000000000
TOTAL CHELTUIELI10,1009,9009,1006,7506,7307,7007,3006,7007,0307,8007,8508,10095,060
80.80%58.24%42.33%25.96%22.07%22.00%17.38%13.96%13.02%13.00%11.89%11.25%19.62%
11975392510100
1245053509900
1232567759100
1065082006750
1130596256730
12950110507700
13600133007300
13900151506700
15130170007030
16800188507800
17750207007850
18900225508100
Cheltuieli fixe + variabile
Retentia
Cheltuilei fixe
luni
lei
Break-even point
0
0
0
0
0
0
0
0
0
0
0
0
Pondere cheltuieli fixe/venit
luni
pondere
Ponderea lunara a cheltuielilor fixe din venituri
00
00
00
00
00
00
00
00
00
00
00
00
Profit brut
Profit net
luni
lei
Profitul brut, profitul net
00
00
00
00
00
00
00
00
00
00
00
00
Profit
PBI
luni
lei
Profit brut, PBI
PLAN DE AFACERIProfitul
Profitul brut este determinat scazand din retentia cuvenita totalul cheltuielilor de administrare inregistrate in luna de referinta
Profitul net reprezinta diferenta dintre profitul brut si comisioanele platite (circa 15%)
Profitul brut, profitul netExemplu 1 Exemplu 2
Chart4
-12175-14050
-1550-4100
-325-3550
1450-2450
2895-1680
3350-1900
6000-300
84501250
99701870
120503050
138503950
144503650
Profit brut
Profit net
luni
lei
Sheet3
Descrierea cheltuielilor(lei)Descrierea cheltuielilor(lei)
Salarii bruteSalarii brute
Cheltuieli salariale (2-3 salariati)2,500Cheltuieli salariale (2-3 salariati)2,500
Taxe societate950Taxe societate950
SpatiulSpatiul
Chirie1,500Chirie1,500
Utilitati (energie electrica, apa, energie termica) *140Utilitati (energie electrica, apa, energie termica) *140
Servicii externe (paza, curatenie, salubritate, parcare, etc)50Servicii externe (paza, curatenie, salubritate, parcare, etc)50
Reparatii si intretinere sediu/mijloace fixe **2,000Reparatii si intretinere sediu/mijloace fixe **2,000
ComunicatiiComunicatii
Curierat150Curierat150
Internet150Internet150
Telefonie fixa si mobila250Telefonie fixa si mobila250
AutoturismAutoturism
Combustibil350Combustibil350
Revizii si reparatii auto100Revizii si reparatii auto100
Rata de leasing500Rata de leasing500
Alte cheltuieliAlte cheltuieli
Asigurari200Asigurari200
Birotica-papetarie100Birotica-papetarie100
Obiecte de inventar ***6,000Obiecte de inventar ***6,000
Publicitate *150Publicitate *150
* - medie lunara* - medie lunara
** - totale, planificate in primele doua luni ale celui de-al patrulea trimestru de activitate** - totale, planificate in primele doua luni ale celui de-al patrulea trimestru de activitate
*** - totale, planificate in primele doua luni ale primului trimestru de activitate*** - totale, planificate in primele doua luni ale primului trimestru de activitate
Total cheltuieli7,090Total cheltuieli7,090
Descrierea veniturilorDescrierea veniturilor
Asigurari cu retentia de 30%Asigurari cu retentia de 30%
10,000 lei PBI in prima luna de activitate10,000 lei PBI in prima luna de activitate
3000 lei - ritmul lunar de crestere in primul semestru de activitate3000 lei - ritmul lunar de crestere in primul semestru de activitate
5000 lei - ritmul lunar de crestere in al doilea semestru de activitate5000 lei - ritmul lunar de crestere in al doilea semestru de activitate
Asigurari cu retentia de 35%Asigurari cu retentia de 35%
1,500 lei PBI in prima luna de activitate1,500 lei PBI in prima luna de activitate
1,500 lei - ritmul lunar de crestere in primul semestru de activitate1,500 lei - ritmul lunar de crestere in primul semestru de activitate
1,000 lei - ritmul lunar de crestere in al doilea semestru de activitate1,000 lei - ritmul lunar de crestere in al doilea semestru de activitate
Asigurari cu retentia de 40 %Asigurari cu retentia de 40 %
1,000 lei PBI lunar in primul semestru de activitate1,000 lei PBI lunar in primul semestru de activitate
1,500 lei PBI lunar in al doilea semestru de activitate1,500 lei PBI lunar in al doilea semestru de activitate
Total prime brute incasateTotal prime brute incasate
12,500 lei PBI in prima luna de activitate12,500 lei PBI in prima luna de activitate
4,500 lei - ritmul lunar de crestere in primul semestru de activitate4,500 lei - ritmul lunar de crestere in primul semestru de activitate
6,000 lei - ritmul lunar de crestere in al doilea semestru de activitate6,000 lei - ritmul lunar de crestere in al doilea semestru de activitate
72,000 lei PBI in a doisprezecea luna de activitate72,000 lei PBI in a doisprezecea luna de activitate
Sheet1
PBIRetentiaCheltuieli fixePondereCheltuieli variabileTotal cheltuieliProfit
$5,000$1,600$10,000200.00%$900$10,900$(9,300)
$10,000$3,200$10,000100.00%$1,800$11,800$(8,600)
$15,000$4,800$10,00066.67%$2,700$12,700$(7,900)
$20,000$6,400$10,00050.00%$3,600$13,600$(7,200)
$25,000$8,000$10,00040.00%$4,500$14,500$(6,500)
$30,000$9,600$10,00033.33%$5,400$15,400$(5,800)
$35,000$11,200$10,00028.57%$6,300$16,300$(5,100)
$40,000$12,800$10,00025.00%$7,200$17,200$(4,400)
$45,000$14,400$10,00022.22%$8,100$18,100$(3,700)
$50,000$16,000$10,00020.00%$9,000$19,000$(3,000)
$55,000$17,600$10,00018.18%$9,900$19,900$(2,300)
$60,000$19,200$10,00016.67%$10,800$20,800$(1,600)
$65,000$20,800$10,00015.38%$11,700$21,700$(900)
$70,000$22,400$10,00014.29%$12,600$22,600$(200)
$75,000$24,000$10,00013.33%$13,500$23,500$500
$80,000$25,600$10,00012.50%$14,400$24,400$1,200
$85,000$27,200$10,00011.76%$15,300$25,300$1,900
$90,000$28,800$10,00011.11%$16,200$26,200$2,600
$95,000$30,400$10,00010.53%$17,100$27,100$3,300
$100,000$32,000$10,00010.00%$18,000$28,000$4,000
$105,000$33,600$10,0009.52%$18,900$28,900$4,700
$110,000$35,200$10,0009.09%$19,800$29,800$5,400
$115,000$36,800$10,0008.70%$20,700$30,700$6,100
$120,000$38,400$10,0008.33%$21,600$31,600$6,800
$125,000$40,000$10,0008.00%$22,500$32,500$7,500
$130,000$41,600$10,0007.69%$23,400$33,400$8,200
$135,000$43,200$10,0007.41%$24,300$34,300$8,900
$140,000$44,800$10,0007.14%$25,200$35,200$9,600
$145,000$46,400$10,0006.90%$26,100$36,100$10,300
Sheet1
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
Cheltuieli fixe + variabile
Retentia
Cheltuieli fixe
lei
Break-even point
Sheet2
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Sheet4
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
Profit
Venituri
1
Descrierea cheltuielilor(lei)
Salarii bruteDescrierea cheltuielilor(lei)
Cheltuieli salariale (2-3 salariati)2,500Salarii brute
Taxe societate950Cheltuieli salariale (3-4 salariati)3,600
SpatiulTaxe societate1,330
Chirie1,500Spatiul
Utilitati (energie electrica, apa, energie termica) *140Chirie3,000
Servicii externe (paza, curatenie, salubritate, parcare, etc)50Utilitati (energie electrica, apa, energie termica) *210
Reparatii si intretinere sediu/mijloace fixe **2000Servicii externe (paza, curatenie, salubritate, parcare, etc)100
ComunicatiiReparatii si intretinere sediu/mijloace fixe **3,000
Curierat150Comunicatii
Internet150Curierat150
Telefonie fixa si mobila250Internet150
AutoturismTelefonie fixa si mobila *400
Combustibil350Autoturism
Revizii si reparatii auto100Combustibil *600
Rata de leasing500Revizii si reparatii auto150
Alte cheltuieliRata de leasing500
Asigurari200Alte cheltuieli
Birotica-papetarie100Asigurari250
Obiecte de inventar ***6000Birotica-papetarie200
Publicitate *150Obiecte de inventar ***14,000
* - medie lunaraPublicitate *200
** - totale, planificate in primele doua luni ale celui de-al patrulea trimestru de activitate
*** - totale, planificate in primele doua luni ale primului trimestru de activitate
Total cheltuieli fixe7,200 lei
VENITURI123456789101112T
PRIME BRUTE INCASATE$72,000$79,000$86,000$93,000$100,000$107,000$121,000$134,000$147,000$160,000$173,000$186,0001,458,000
Asigurari cu retentia de 30%55,00060,00065,00070,00075,00080,00090,000100,000110,000120,000130,000140,0001,095,000
Asigurari cu retentia de 35%15,00017,00019,00021,00023,00025,00028,00031,00034,00037,00040,00043,000333,000
Asigurari cu retentia de 40 %2,0002,0002,0002,0002,0002,0003,0003,0003,0003,0003,0003,00030,000
RETENTIA22,55024,75026,95029,15031,35033,55038,00042,05046,10050,15054,20058,250457,050
CHELTUIELI18,26817,51810,71810,31810,26811,46811,26810,46811,06812,11812,16815,468151,116
PROFIT BRUT4,2827,23216,23218,83221,08222,08226,73231,58235,03238,03242,03242,782305,934
$29,068$29,368$23,618$24,268$25,268$27,518$29,418$30,568$33,118$36,118$38,118$43,368
cheltuieli de achizitie10,80011,85012,90013,95015,00016,05018,15020,10022,05024,00025,95027,900
5.95%9.15%18.87%20.25%21.08%20.64%22.09%23.57%23.83%23.77%24.30%23.00%
NUMAR PERSOANE ANGAJATE333333333333
DETALIERE CHELTUIELI CURENTE123456789101112TOTAL 2008
CHELTUIELI SALARIALE PERSONAL4,9684,9684,9684,9684,9684,9684,9684,9684,9684,9684,9684,96859,616
SALARII BRUTE3,6003,6003,6003,6003,6003,6003,6003,6003,6003,6003,6003,60043,200
TAXE SOCIETATE1,3681,3681,3681,3681,3681,3681,3681,3681,3681,3681,3681,36816,416
TICHETE MASA0000000000000
CHELTUIELI SPATIU3,4503,4503,3503,2503,2003,2003,2003,2003,2004,8504,9006,45045,700
CHIRIE3,0003,0003,0003,0003,0003,0003,0003,0003,0003,0003,0003,00036,000
UTILITATI (energie, apa, en termica)3503502501501001001001001002503003502,500
SERV EXTERNE (paza, curatenie, salubritate, parcare, etc)1001001001001001001001001001001001001,200
REPARATII, INTRETINERE SEDIU/MIJ FIXE0000000001,5001,50003,000
TAXE LOCALE & IMPOZITE000000000003,0003,000
COMUNICATII1,0006506506506509508506506506506501,0009,000
CURIERAT2002002002002002002002002002002002002,400
INTERNET1501501501501501501501501501501501501,800
TEL FIX3501501501501503002001501501501503502,400
TEL MOBIL3001501501501503003001501501501503002,400
AUTO1,0001,0001,3001,0001,0001,3001,2001,2001,8001,2001,2001,80015,000
*COMBUSTIBIL5005005005005005007007007007007007007,200
*REVIZII & REPARATII AUTO003000030000600006001,800
*RATE LEASING5005005005005005005005005005005005006,000
CONSUMABILE BIROTICA2002002002002002002002002002002002002,400
PUBLICITATE LOCALA400000060060000008002,400200
PROTOCOL0000000000000
ASIGURARI (auto, cladiri)2502502502502502502502502502502502503,000
OB. INVENTAR7,0007,000000000000014,000
AMORTIZARE0000000000000
TOTAL CHELTUIELI18,26817,51810,71810,31810,26811,46811,26810,46811,06812,11812,16815,468151,116
25.37%22.17%12.46%11.09%10.27%10.72%9.31%7.81%7.53%7.57%7.03%8.32%
00
00
00
00
00
00
00
00
00
00
00
00
Cheltuieli
Retentie
luni
lei
Break-even point
0
0
0
0
0
0
0
0
0
0
0
0
Pondere cheltuieli/venit
Trendline
luni
pondere
Ponderea lunara a cheltuielilor din venituri
0
0
0
0
0
0
0
0
0
0
0
0
Profit brut
luni
lei
Profit brut
00
00
00
00
00
00
00
00
00
00
00
00
PBI
luni
lei
Profit brut
VENITURI123456789101112T
PRIME BRUTE INCASATE$12,500$17,000$21,500$26,000$30,500$35,000$42,000$48,000$54,000$60,000$66,000$72,000484,500
Asigurari cu retentia de 30%10,00013,00016,00019,00022,00025,00030,00035,00040,00045,00050,00055,000360,000
Asigurari cu retentia de 35%1,5003,0004,5006,0007,5009,00010,00011,00012,00013,00014,00015,000106,500
Asigurari cu retentia de 40 %1,0001,0001,0001,0001,0001,0002,0002,0002,0002,0002,0002,00018,000
RETENTIA3,9255,3506,7758,2009,62511,05013,30015,15017,00018,85020,70022,550152,475
CHELTUIELI16,1006,9007,1006,7506,7307,7007,3006,7007,0306,8006,8508,10094,060
PROFIT BRUT(12,175)(1,550)(325)1,4502,8953,3506,0008,4509,97012,05013,85014,45058,415
$(14,050)$(4,100)$(3,550)$(2,450)$(1,680)$(1,900)$(300)$1,250$1,870$3,050$3,950$3,650
17,9759,45010,32510,65011,30512,95013,60013,90015,13015,80016,75018,900
-97.40%-9.12%-1.51%5.58%9.49%9.57%14.29%17.60%18.46%20.08%20.98%20.07%
NUMAR PERSOANE ANGAJATE222222222222
DETALIERE CHELTUIELI CURENTE123456789101112TOTAL 2008
CHELTUIELI SALARIALE PERSONAL3,4503,4503,4503,4503,4503,4503,4503,4503,4503,4503,4503,45041,400
SALARII BRUTE2,5002,5002,5002,5002,5002,5002,5002,5002,5002,5002,5002,50030,000
TAXE SOCIETATE95095095095095095095095095095095095011,400
TICHETE MASA0000000000000
CHELTUIELI SPATIU1,8001,8001,7001,6501,6301,6001,6001,6001,6301,7001,7501,80020,260
CHIRIE1,5001,5001,5001,5001,5001,5001,5001,5001,5001,5001,5001,50018,000
UTILITATI (energie, apa, en termica)25025015010080505050801502002501,660
SERV EXTERNE (paza, curatenie, salubritate, parcare, etc)505050505050505050505050600
REPARATII, INTRETINERE SEDIU/MIJ FIXE0000000000000
TAXE LOCALE & IMPOZITE0000000000000
COMUNICATII5005005005005007006005005005005008006,600
CURIERAT1501501501501501501501501501501501501,800
INTERNET1501501501501501501501501501501501501,800
TEL FIX1001001001001002001501001001001002501,500
TEL MOBIL1001001001001002001501001001001002501,500
AUTO8508501,1508508501,1508508501,1508508501,15011,400
*COMBUSTIBIL3503503503503503503503503503503503504,200
*REVIZII & REPARATII AUTO003000030000300003001,200
*RATE LEASING5005005005005005005005005005005005006,000
CONSUMABILE BIROTICA1001001001001001001001001001001001001,200
PUBLICITATE LOCALA200000050050000006001,800
PROTOCOL0000000000000
ASIGURARI (auto, cladiri)2002002002002002002002002002002002002,400
OB. INVENTAR9,000000000000009,000
AMORTIZARE0000000000000
TOTAL CHELTUIELI16,1006,9007,1006,7506,7307,7007,3006,7007,0306,8006,8508,10094,060
128.80%40.59%33.02%25.96%22.07%22.00%17.38%13.96%13.02%11.33%10.38%11.25%19.41%
11975010100
1245009900
1232509100
1065006750
1130506730
1295007700
1360007300
1390006700
1513007030
1680007800
1775007850
1890008100
Cheltuieli fixe + variabile
Retentia
Cheltuilei fixe
luni
lei
Break-even point
0
0
0
0
0
0
0
0
0
0
0
0
Pondere cheltuieli fixe/venit
luni
pondere
Ponderea lunara a cheltuielilor fixe din venituri
-6175-8050
-4550-7100
-2325-5550
1450-2450
2895-1680
3350-1900
6000-300
84501250
99701870
110502050
128502950
144503650
Profit brut
Profit net
luni
lei
Profitul brut, profitul net
00
00
00
00
00
00
00
00
00
00
00
00
Profit
PBI
luni
lei
Profit brut
Chart5
-5718-16518
142322382
162323332
188324882
210826082
220826032
267328582
3158211482
3503212982
3953215532
4353217582
4578217882
Profit brut
Profit net
luni
lei
Sheet3
Descrierea cheltuielilor(lei)Descrierea cheltuielilor(lei)
Salarii bruteSalarii brute
Cheltuieli salariale (2-3 salariati)2,500Cheltuieli salariale (2-3 salariati)2,500
Taxe societate950Taxe societate950
SpatiulSpatiul
Chirie1,500Chirie1,500
Utilitati (energie electrica, apa, energie termica) *140Utilitati (energie electrica, apa, energie termica) *140
Servicii externe (paza, curatenie, salubritate, parcare, etc)50Servicii externe (paza, curatenie, salubritate, parcare, etc)50
Reparatii si intretinere sediu/mijloace fixe **2,000Reparatii si intretinere sediu/mijloace fixe **2,000
ComunicatiiComunicatii
Curierat150Curierat150
Internet150Internet150
Telefonie fixa si mobila250Telefonie fixa si mobila250
AutoturismAutoturism
Combustibil350Combustibil350
Revizii si reparatii auto100Revizii si reparatii auto100
Rata de leasing500Rata de leasing500
Alte cheltuieliAlte cheltuieli
Asigurari200Asigurari200
Birotica-papetarie100Birotica-papetarie100
Obiecte de inventar ***6,000Obiecte de inventar ***6,000
Publicitate *150Publicitate *150
* - medie lunara* - medie lunara
** - totale, planificate in primele doua luni ale celui de-al patrulea trimestru de activitate** - totale, planificate in primele doua luni ale celui de-al patrulea trimestru de activitate
*** - totale, planificate in primele doua luni ale primului trimestru de activitate*** - totale, planificate in primele doua luni ale primului trimestru de activitate
Total cheltuieli7,090Total cheltuieli7,090
Descrierea veniturilorDescrierea veniturilor
Asigurari cu retentia de 30%Asigurari cu retentia de 30%
10,000 lei PBI in prima luna de activitate10,000 lei PBI in prima luna de activitate
3000 lei - ritmul lunar de crestere in primul semestru de activitate3000 lei - ritmul lunar de crestere in primul semestru de activitate
5000 lei - ritmul lunar de crestere in al doilea semestru de activitate5000 lei - ritmul lunar de crestere in al doilea semestru de activitate
Asigurari cu retentia de 35%Asigurari cu retentia de 35%
1,500 lei PBI in prima luna de activitate1,500 lei PBI in prima luna de activitate
1,500 lei - ritmul lunar de crestere in primul semestru de activitate1,500 lei - ritmul lunar de crestere in primul semestru de activitate
1,000 lei - ritmul lunar de crestere in al doilea semestru de activitate1,000 lei - ritmul lunar de crestere in al doilea semestru de activitate
Asigurari cu retentia de 40 %Asigurari cu retentia de 40 %
1,000 lei PBI lunar in primul semestru de activitate1,000 lei PBI lunar in primul semestru de activitate
1,500 lei PBI lunar in al doilea semestru de activitate1,500 lei PBI lunar in al doilea semestru de activitate
Total prime brute incasateTotal prime brute incasate
12,500 lei PBI in prima luna de activitate12,500 lei PBI in prima luna de activitate
4,500 lei - ritmul lunar de crestere in primul semestru de activitate4,500 lei - ritmul lunar de crestere in primul semestru de activitate
6,000 lei - ritmul lunar de crestere in al doilea semestru de activitate6,000 lei - ritmul lunar de crestere in al doilea semestru de activitate
72,000 lei PBI in a doisprezecea luna de activitate72,000 lei PBI in a doisprezecea luna de activitate
Sheet1
PBIRetentiaCheltuieli fixePondereCheltuieli variabileTotal cheltuieliProfit
$5,000$1,600$10,000200.00%$900$10,900$(9,300)
$10,000$3,200$10,000100.00%$1,800$11,800$(8,600)
$15,000$4,800$10,00066.67%$2,700$12,700$(7,900)
$20,000$6,400$10,00050.00%$3,600$13,600$(7,200)
$25,000$8,000$10,00040.00%$4,500$14,500$(6,500)
$30,000$9,600$10,00033.33%$5,400$15,400$(5,800)
$35,000$11,200$10,00028.57%$6,300$16,300$(5,100)
$40,000$12,800$10,00025.00%$7,200$17,200$(4,400)
$45,000$14,400$10,00022.22%$8,100$18,100$(3,700)
$50,000$16,000$10,00020.00%$9,000$19,000$(3,000)
$55,000$17,600$10,00018.18%$9,900$19,900$(2,300)
$60,000$19,200$10,00016.67%$10,800$20,800$(1,600)
$65,000$20,800$10,00015.38%$11,700$21,700$(900)
$70,000$22,400$10,00014.29%$12,600$22,600$(200)
$75,000$24,000$10,00013.33%$13,500$23,500$500
$80,000$25,600$10,00012.50%$14,400$24,400$1,200
$85,000$27,200$10,00011.76%$15,300$25,300$1,900
$90,000$28,800$10,00011.11%$16,200$26,200$2,600
$95,000$30,400$10,00010.53%$17,100$27,100$3,300
$100,000$32,000$10,00010.00%$18,000$28,000$4,000
$105,000$33,600$10,0009.52%$18,900$28,900$4,700
$110,000$35,200$10,0009.09%$19,800$29,800$5,400
$115,000$36,800$10,0008.70%$20,700$
