BI TP C-V-P

1. Cng ty Zootsuit Inc. sn xut ti du lch vi gi bn bnh qun mi ci $56. Trong nm ti, cng ty k vng tng nh ph l $320,000 v bin ph mi sn phm l $42. Hy tnh : (a) doanh thu ha vn bng cch s dng t l bin gp CM; (b) bin an ton vi gi nh doanh thu thc l $1,382,400; v (c) doanh thu cn t nu mun t li thun l $410,000. 2. Cng ty B.T. Hernandez l nh sn xut n flash cht lng cao, c s pht trin vng vng trong hn 6 nm qua. Tuy nhin, cnh tranh gia tng khin cho ng Ch tch Hernandez tin rng cng ty cn mt chin dch mnh m vo nm ti duy tr s pht trin tt hin nay. K ton trnh by vi ng nhng s liu sau y ca nm ti chnh hin thi, nm 2010, chun b cho chin dch qung co vo nm ti. K HOCH CHI PH Bin ph Lao ng trc tip SX n flash NVL trc tip Bin ph SX chung Bin ph SX mi n flash nh ph Khu sn xut Khu bn hng Hnh chnh Tng nh ph Gi bn bnh qun mi n flash DT k vng nm 2010 (20,000 n flash)

$ 8.00 4.00 3.00 $15.00

$ 25,000 40,000 70,000 $135,000 $25.00 $500,000

ng Hernandez t ch tiu doanh thu nm 2011 l $550,000 (22,000 n flash). Hi (B qua thu thu nhp) a) Thu nhp d kin ca nm 2010 l bao nhiu ? b) Bin gp mi sn phm nm 2010 l bao nhiu? c) Sn lng ha vn nm 2010 l bao nhiu? d) ng Hernandez tin rng t c mc tiu doanh thu nm 2011, cng ty phi chu thm mt khon ph bn hng l $10,000 dnh cho qung co, cc chi ph khc gi nguyn khng i. Doanh thu ha vn nm 2011 ca cng ty l bao nhiu nu cng ty chi thm $10,000? e) Nu cng ty chi thm $10,000 cho qung co trong nm 2011, doanh thu cn t ca cng ty l bao nhiu thu nhp bng vi nm 2010 ? 3. Cng ty Queensland Company sn xut radio vi gi bn mi ci $30. i vi k hoch nm ti, ban lnh o cng ty d ton tng nh ph l $200,000 v bin ph mi sn phm l $20. (a) Tnh doanh thu ha vn bng cch dng t l bin gp (CM). (b) Tnh t l bin an ton vi gi nh doanh thu thc l $750,000. (c) Tnh doanh thu cn t c thu nhp (li thun) l $120,000.

Chng trnh Gim c sn xut (CPO) Chuyn Qun l SX v Kim sot chi ph - Bi tp thc hnh C-V-P Bin son : Nguyn Hu Lc

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4. Nm 2011, cng ty Hoffmann c doanh thu ha vn l $350,000 vi n gi bn sn phm l $7 v tng nh ph l $105,000. Vo nm 2012, n gi bn v bin ph mi n v khng thay i, nhng doanh thu ha vn tng ln n $420,000. Hi (a) Tnh bin ph mi n v v t l bin gp nm 2011. (b) Tnh khon nh ph tng thm trong nm 2012. 5. Cng ty Presque Isle Seating Co. chuyn sn xut gh c bng s liu nm 2011 nh sau: Doanh s 2,400 sn phm n gi bn $40 mi sn phm Bin ph mi sn phm $14 nh ph $19,500 Hi (a) T l bin gp l bao nhiu? (b) Doanh thu ha vn l bao nhiu? (c) Bin an ton v t l bin an ton l bao nhiu? (d) Nu cng ty mun tng tng bin gp thm 40% vo nm 2012, cng ty cn tng doanh s thm bao nhiu nu mi yu t khc gi nguyn khng i

Chng trnh Gim c sn xut (CPO) Chuyn Qun l SX v Kim sot chi ph - Bi tp thc hnh C-V-P Bin son : Nguyn Hu Lc

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