Analiza Diagnostic și Perspectivele de Dezvoltare la SC Lider CMC SRL Suceava

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Introduction 4
Introducere 6
CAPITOLUL I Dezvoltarea firmei: posibilităţi şi constrângeri în economia contemporană 8
1.1 Managementul dezvoltării afacerii 8
1.1.1 Consideraţii generale 8
1.1.2 Conceptul de strategie a firmei 9
1.1.3 Managementul strategic şi rolul său în dezvoltarea afacerii 11
1.2 Analiza diagnostic – suportul elaborării strategiei firmei 13
1.2.1 Planificarea strategică a afacerii 13
1.2.2 Rolul analizei diagnostic în planificarea strategică a afacerii 15
CAPITOLUL II Diagnosticul afacerii – practici manageriale de întreprindere 18
2.1 Analiza diagnostic – fundamente teoretice 18
2.1.1 Conţinut, esenţă şi abordare conceptuală 18
2.1.2 Caracteristicile şi obiectivele analizei diagnostic 19
2.1.3 Tipologia diagnosticării 20
2.2 Diagnosticarea strategică a mediului intern şi extern al firmei 23
2.2.1 Diagnosticarea strategică a mediului intern. Evaluarea potenţialului intern 23
2.2.3 Diagnosticarea strategică a mediului extern. Evaluarea potenţialului extern 25
2.3 Metodologia de diagnosticare a activităţii firmei 28
2.3.1 Modalităţi de realizare a analizei-diagnostic 28
2.3.2 Etapele şi fazele analizei-diagnostic 29
2.3.3 Domeniile analizei-diagnostic. Analiza SWOT 30
2.4 Tehnici şi metode utilizate în analiza diagnostic 33
2.4.1 Treptele metodologice ale analizei economico-financiare 33
2.4.2 Metodele şi procedeele analizei-diagnostic 34
2.5 Avantajele şi limitele analizei diagnostic 39
CAPITOLUL III Analiza diagnostic a situaţiei economico-financiare. Studiu de caz: SC LIDER CMC SRL 40
3.1 Prezentarea generală a societăţii 40
3.1.1 Scurt istoric 40
3.1.2 Descrierea afacerii 41
3.1.3 Scopul şi obiectivele urmărite prin analiza diagnostic 43
3.2 Diagnostic comercial 44
3.2.1 Analiza poziţiei pe piaţă 44
3.2.2 Analiza clienţilor 45
3.2.3 Analiza furnizorilor 46
3.2.4 Analiza concurenţei 47
3.2.5 Analiza mediului de afaceri (analiza SWOT) 47
3.3 Diagnosticul resurselor materiale şi al stocurilor 48
3.3.1 Analiza mijloacelor fixe 48
3.3.2 Analiza mijloacelor necorporale 51
3.3.3 Analiza activelor circulante 52
3.4 Diagnosticul resurselor umane 53
3.4.1 Analiza dimensiunii şi structurii personalului 54
3.4.2 Analiza comportamentului personalului 55
3.4.3 Analiza eficienţei utilizării resurselor umane 56
3.5 Diagnosticul performanţelor pe baza contului de profit şi pierdere 58
3.5.1 Analiza cifrei de afaceri 58
3.5.2 Analiza tabloului soldurilor intermediare de gestiune 60
3.5.3 Analiza cheltuielilor aferente veniturilor 63
3.5.4 Analiza rezultatului 65
3.5.5 Analiza rentabilităţii 65
3.6 Diagnosticul situaţiei financiare pe baza bilanţului 69
2.3.2 Analiza echilibrelor financiare 70
3.6.2 Analiza bilanţului prin metoda ratelor (ratios) 73
3.6.3 Analiza solvabilităţii 77
3.6.4 Analiza riscului de faliment 78
CAPITOLUL IV Concluziile finale ale analizei diagnostic 82
4.1 Prezentarea punctelor forte şi a puntelor slabe ale SC LIDER CMC SRL 82
4.2 Perspectivele şi strategia de dezvoltare pe termen scurt, mediu şi lung 84
4.3 Strategii de dinamizare a activităţii la nivelul SC LIDER CMC SRL 85
Anexe 89
Bibliografie 97

Extras din disertație

INTRODUCTION

Diagnostic analysis is a broad investigation of the main economic, technical, sociological, legal and management aspects of a company. It is made in order to highlight the strengths and the weaknesses of internal activity and the opportunities and dangers of external environment, which promotes or threatens it development, and also the causes that had been generated by it.

Diagnostic analysis aims mainly how the company manages to benefit the analysis of environmental opportunities, integrating in its internal potential the constraints of performance, flexibility and financial autonomy. Thus, using a series of techniques and instruments, the analyst has the opportunity to submit relevant feedbacks on the level of performance and the level of risk for the studied activity.

In light of these considerations, the dissertation paper “The diagnostic analysis and prospects for development at SC LIDER CMC SRL Suceava” is an attempt to present the main advantages and failures of the company, in terms of broadening the sales, to develop future strategies in which the opportunities will be exploited to the full and the impact of disturbances will be minimum. Diagnostic analysis objectives are oriented towards emphasizing profitability, risk, performance and financial balance of the company, to find solutions to increase profitability and economic performance of it.

Dissertation paper is structured in four chapters, organically linked together, which gives a unitary character to the study. The first chapter, “The development of the firm: possibilities and constraints in the contemporary economy”, is dedicated to the analysis of the concept of strategy and strategic management of the company, being structured in two subchapters. After a brief detail of the concept of strategy of the company, there are presented the main characteristics of strategic management and its role in business development. The following highlights the importance of strategic planning of business and the role of diagnostic analysis in developing a strategy.

The second chapter of the paper, “Diagnosis of business - business management practices” has a theoretical and operational character. In the first chapter are specified the main characteristics of diagnostic analysis, harping on the objectives and the typology of diagnosis. Based on theoretical, methodological and operational support provided by the first subchapter, in the following on analyze the two components of the diagnostic analysis: diagnosis of the external and internal environment of the company. The third subchapter is dedicated to the methodology of diagnose the activity of a company, describing the stages and phases of diagnostic analysis, the fields, but also various methods and procedures used in diagnosis. Chapter ends with the presentation of advantages and limitations of using diagnostic analysis as a tool for global investigation.

The third chapter, “Diagnostic Analysis of economic and financial situation at SC LIDER CMC SRL”, is the case study of the paper and is divided into six sections, wishing to be an internal analysis of the strengths, but also weaknesses of the company, to highlight its capacity to secure development financing and to satisfy shareholders, creditors, customers, employees. After a brief history and description of company business, it effectively goes to the activity investigating, through commercial diagnosis, materials and resources stocks diagnosis, human resources diagnosis, diagnosis based on the performance of the profit and loss sheet and diagnosis based on the financial balance sheet.

The commercial diagnosis aims to analyze marketing firm position on the market, analysis of customers, suppliers, competition and business environment (SWOT analysis). In the diagnosis of materials and resources stocks are highlighted the technical level of the firm (tangible and intangible assets) and of the products marketed by the company. Next, the diagnosis of human resources highlights the size and structure of staff, the behavior and the effectiveness of its use. The diagnosis based on performance of the profit and loss sheet concerns the analysis of turnover, the balance of interim accounts, of expenses related to incomes, of economical result and not least the company profitability. Finally, the diagnosis based on the financial balance sheet focuses on the analysis of financial balance, balance sheet analysis using ratios, solvency and the risk of bankruptcy.

Bibliografie

Anghel I.

Dinu E. Strategia şi analiza economico-financiară a firmei – studii de caz, Ed. ASE, Bucureşti, 2000

Băcanu B. Tehnici de analiză în managementul strategic, Ed. Polirom, Iaşi, 2007

Băcescu-Cărbunaru A. Analiză macroeconomică, Ed. Economică, Bucureşti, 2002

Bărbulescu C. Diagnosticarea întreprinderilor în dificultate economică. Strategii şi politici de redresare a activităţii, Ed. Economică, Bucureşti, 2002

Bârsan M. Analiză şi diagnostic economico-financiar pentru firmele de comerţ, turism şi servicii, suport de curs, Universitatea Ştefan cel Mare, Ed. Universităţii, Suceava, 2008

Brezeanu P. Analiza financiară, Ed. Meteor Press, Bucureşti, 2007

Butler D. Dezvoltarea afacerii. Strategia pentru mica întreprindere, Ed. All, Bucureşti, 2005

Cabariu L. Analiza şi evaluarea societăţilor comerciale, Ed. Expert, Bucureşti, 2002

Ciobanu I.,

Ciulu R. Strategiile competitive ale firmei, Ed. Polirom, Iaşi, 2005