{"id":1146,"date":"2025-07-02T14:10:56","date_gmt":"2025-07-02T14:10:56","guid":{"rendered":"https:\/\/finskillbox.com\/?post_type=product&p=1146"},"modified":"2025-09-04T15:50:08","modified_gmt":"2025-09-04T12:50:08","slug":"break-even-strategic-analysis-and-financial-applicability","status":"publish","type":"product","link":"https:\/\/finskillbox.com\/ro\/product\/break-even-strategic-analysis-and-financial-applicability\/","title":{"rendered":"Pragul de Rentabilitate \u2013 analiz\u0103 strategic\u0103 \u0219i aplicabilitate financiar\u0103"},"content":{"rendered":"

\ud83d\udcc5 Agenda<\/strong>
\nWebinarul cu tematica:<\/strong>
\nPragul de Rentabilitate \u2013 analiz\u0103 strategic\u0103 \u0219i aplicabilitate financiar\u0103<\/strong>
\nPerioada desf\u0103\u0219ur\u0103rii:<\/strong> 22 iulie 2025<\/u><\/em>
\nGrupul \u021bint\u0103:<\/strong> manageri financiari \u0219i contabili, practicieni, consultan\u021bi financiari
\nFormator:<\/strong> Georgeta Covaliov \u2013 Auditor, de\u021bin\u0103toare a certificatului interna\u021bional DipIFR<\/strong>
\nDurata:<\/strong> 6 ore academice<\/p>\n

\ud83d\udcda Sesiunea 1: 10:00 \u2013 12:00<\/strong>
\nIntroducere \u00een analiza pragului de rentabilitate, structura costurilor \u0219i marja de contribu\u021bie<\/strong><\/p>\n

    \n
  1. Ce este pragul de rentabilitate? (defini\u021bie, scop, limite)<\/li>\n
  2. Importan\u021ba analizei \u00een planificare \u0219i control financiar<\/li>\n
  3. Rolul indicatorului \u00een luarea deciziilor strategice<\/li>\n
  4. Diferen\u021be \u00eentre analiza static\u0103 \u0219i cea dinamic\u0103<\/li>\n<\/ol>\n

    \ud83d\udccc Suport fizic:<\/em> Fi\u0219\u0103 teoretic\u0103 + schem\u0103 logic\u0103<\/p>\n

      \n
    1. Costuri fixe vs. costuri variabile \u2013 clasificare riguroas\u0103<\/li>\n
    2. Exemple de cheltuieli din practica contabil\u0103<\/li>\n
    3. Comportamentul costurilor \u00een func\u021bie de volum<\/li>\n
    4. Impactul amortiz\u0103rii, chiriei, for\u021bei de munc\u0103 etc.<\/li>\n<\/ol>\n

      \ud83d\udccc Exerci\u021biu scris:<\/em> Clasificarea a 10 tipuri de cheltuieli \u00eentr-un caz real<\/p>\n

      \u2615 12:00 \u2013 12:10 Pauz\u0103<\/strong><\/p>\n

      \u26a0\ufe0f Sesiunea 2: 12:10 \u2013 13:50<\/strong>
      \nCalculul pragului de rentabilitate \u0219i analiza de sensibilitate<\/strong><\/p>\n

        \n
      1. Calculul \u0219i interpretarea pragului<\/li>\n
      2. Alternativa: exprimarea valoric\u0103<\/li>\n
      3. Marja de contribu\u021bie \u2013 calcul \u0219i interpretare<\/li>\n
      4. Cum reac\u021bioneaz\u0103 pragul la:<\/li>\n<\/ol>\n
          \n
        • cre\u0219terea costurilor fixe<\/li>\n
        • varia\u021bia pre\u021bului de v\u00e2nzare<\/li>\n
        • schimbarea costurilor variabile<\/li>\n<\/ul>\n
            \n
          1. Prag \u00een condi\u021bii de incertitudine (ex.: sezonalitate)<\/li>\n
          2. Limit\u0103rile metodei \u00een practic\u0103<\/li>\n
          3. Interpretare \u0219i decizii manageriale<\/li>\n<\/ol>\n
              \n
            • c\u00e2nd \u0219i cum folosim BEP la investi\u021bii<\/li>\n
            • analiza pre\u021burilor \u0219i politicii comerciale<\/li>\n
            • \u201emake or buy\u201d<\/li>\n
            • volumul minim acceptabil<\/li>\n<\/ul>\n

              \ud83d\udccc Studiu de caz scris:<\/em> Extindere capacitate vs. subcontractare \u2013 decizie pe baza BEP<\/p>\n

              \ud83d\udcd1 Sesiunea final\u0103: 13:50 \u2013 14:10<\/strong>
              \nDiscu\u021bii deschise: \u00eentreb\u0103ri din partea participan\u021bilor<\/strong><\/p>","protected":false},"excerpt":{"rendered":"

              Curs intensiv de 6 ore care te \u00eenva\u021b\u0103 cum s\u0103 aplici analiza pragului de rentabilitate \u00een luarea deciziilor financiare. Ideal pentru contabili, consultan\u021bi \u0219i manageri financiari.<\/p>\n","protected":false},"featured_media":429,"comment_status":"open","ping_status":"closed","template":"","meta":[],"product_brand":[],"product_cat":[15],"product_tag":[],"class_list":["post-1146","product","type-product","status-publish","has-post-thumbnail","product_cat-course","pa_limba-cursului-romanian","first","instock","virtual","sold-individually","product-type-simple"],"_links":{"self":[{"href":"https:\/\/finskillbox.com\/ro\/wp-json\/wp\/v2\/product\/1146","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/finskillbox.com\/ro\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/finskillbox.com\/ro\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/finskillbox.com\/ro\/wp-json\/wp\/v2\/comments?post=1146"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/finskillbox.com\/ro\/wp-json\/wp\/v2\/media\/429"}],"wp:attachment":[{"href":"https:\/\/finskillbox.com\/ro\/wp-json\/wp\/v2\/media?parent=1146"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/finskillbox.com\/ro\/wp-json\/wp\/v2\/product_brand?post=1146"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/finskillbox.com\/ro\/wp-json\/wp\/v2\/product_cat?post=1146"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/finskillbox.com\/ro\/wp-json\/wp\/v2\/product_tag?post=1146"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}