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TI LIU HNG DN HC TP
K TON QUN TR
Bin son:
TS. L NH TRC
MC LC
M U..................................................................................... 01
BI 1: GII THIU V K TON QUN TR ...................... 07
BI 2: S NG X CA CHI PH.......................................... 25
BI 3: PHN TCH MI QUAN H CHI PH
KHI LNG - LI NHUN ...................................... 43
BI 4: QU TRNH D TON................................................ 74
BI 5: PHN TCH BIN NG CA CHI PH.................... 98
BI 6: NH GI THNH QU QUN L ....................... 125
BI 7: PHN TCH QUYT NH QUN L..................... 157
BI 8: NH GI SN PHM V DCH V....................... 185
TM TT NI DUNG TON B MN HC...................... 204
BI TP TNG HP .............................................................. 205
P N BI TP TNG HP .............................................. 210
M U
I.
II.
MC TIU:
Sau khi hon tt mn hc ny, cc bn c th:
-
III.
B CC TI LIU:
2
Bi 2: S ng x ca chi ph
Bi 4: Qu trnh d ton
Bi 6: nh gi thnh qu qun l
Bi 8: nh gi sn phm v dch v
Ba bi hc u tin ng vai tr l cc bi hc c s, lm nn
tng cho cc bi hc sau.
Nm bi hc cn li s cp n ni dung chnh ca mn hc
k ton qun tr: hoch nh (Bi 4: Qu trnh d ton), kim sot (Bi
5: Phn tch bin ng ca chi ph) v phn tch quyt nh (t bi 6
n bi 8).
Trong tng bi, c tm phn sau:
-
Mc tiu.
IV.
V.
Ray
H.
Garrison,
Accounting
Eric
(Tanh
W.
Edition);
Noreen;
The
Managerial
McGraw-Hill
BI 1:
I.
II.
MC TIU:
Sau khi hc xong bi ny, cc bn c th:
-
III.
Xc nh gi thnh n v sn phm
HNG DN HC NI DUNG C BN V CC TI
LIU THAM KHO:
K ton qun tr l g ?
Tnh gi thnh n v.
Bo co.
Ray
H.
Accounting
Garrison,
(Tenth
Eric
W.
Edition);
Noreen;
The
Managerial
McGraw-Hill
IV.
1.
K ton qun tr l g?
K ton ti chnh
K ton qun tr
H thng ghi s kp
Khng b hn ch bi h
thng ghi s kp; bt k
h thng no c ch
Gi tr lch s
Bt k n v o lng
gi tr hoc hin vt
gi lao ng, gi my
Nu thc o gi tr
c s dng: chng c
th l thc o gi tr
lch s hoc tng lai
nh k trn c s u Bt c khi no c cn
n
n; khng nht thit
trn c s u n
7. Mc ng
tin cy
3.
10
11
4.
a.
Chi ph nhn cng trc tip l cc chi ph s dng lao ng, cho
cc cng vic c thc hin trn cc sn phm c th, c th c
ghi nhn mt cch thun tin v kinh t cho n v sn phm. Tin
12
13
Tnh gi thnh n v:
Qua phn ny, chng ta s bit gi thnh n v sn phm l g;
Bo co:
phn ny, chng ta s tm hiu k thut lp mt bo co gi
Bo co gi thnh:
liu tn
kho u k
dng
Gi tr
Gi tr vt
+
vt liu
mua
Gi tr vt
-
liu tn
kho cui k
15
Tng gi
thnh sn
phm SX
trong k
ca sn
phm d
Chi ph SX
Chi ph SX
+
dang u k
pht sinh
trong k
ca sn
phm d
dang cui k
Bo co kt qu kinh doanh:
16
Bo co gi thnh
Nm XI
Vt liu s dng
Vt liu tn kho ngy 01/01/xl .......................................... 17500 ng
Vt liu mua ............................................................................ 142600
Vt liu sn sng s dng ................................................ 160100 ng
Tr vt liu ln kho ngy 31/12/x 1 .......................................... 20400
Chi ph vt liu s dng ................................................... 139700 ng
Chi ph nhn cng trc tip ..................................................... 199000
Chi ph sn xut chung
Chi ph nhn cng gin tip .............................................. 46400 ng
Nng lng................................................................................. 25200
Khu hao my mc thit b ....................................................... 14800
Khu hao nh xng .................................................................. 16200
Cng c, dng c ......................................................................... 2700
Bo him phn xng ................................................................. 1600
Chi ph Gim st sn xut ........................................................ 37900
Chi ph sn xut chung khc ..................................................... 11400
Tng chi ph sn xut chung .................................................... 156200
Tng chi ph sn xut ....................................................... 494900 ng
Cng Chi ph sn xut ca sn phm d dang ngy 01/01/x1 .. 21200
17
Gi vn
bn hng
Gi vn thnh
=
phm tn kho
Tng gi thnh
+
sn phm SX
u k
Gi vn thnh
-
trong k
phm tn kho
cui k
Bo co kt qu kinh doanh
Nm XL
18
V.
MT S IM CN LU KHI HC:
19
VI.
20
BI TP
Bi 1: Tnh gi thnh n v
Cng ty X sn xut 5.500sp cho n t hng A. Tng chi
ph vt liu trc tip ca n t hng A l 51.700ng. Mi sn phm
cn 0,6 gi lao ng trc tip vi chi ph nhn cng trc tip l
8,9ng/gi. Tng chi ph sn xut chung ca n t hng A l
53.845ng. Gi thnh n v sn phm ca n t hng A l bao
nhiu?
a. 14,74ng/sp
b. 24.53ng/sp
c. 19,19ng/sp
d. 28,09ng/sp
b. 272.000ng
c. 280.000ng
d. 2.000ng
xut chung l 180.000ng. Tng chi ph sn xut pht sinh trong thng
l bao nhiu?
a. 555.000ng
b. 835.000ng
c. 655.000ng
d. Khng xc nh c
b. 910.000ng
c. 760.000ng
d. Khng xc nh c
Bi 5: Xc nh gi vn hng bn
Thnh phm tn kho u thng l 130.000ng. Tng gi thnh
sn phm sn xut trong thng l 760.000ng. Thnh phm tn kho
cui thng l 150.000ng. Gi vn hng bn trong thng l bao nhiu?
a. 20.000ng
b.740.000ng
c. 780.000ng
d.760.000ng
22
P N
Bi 1: b
Chi ph vt liu trc tip:
(51.700ng : 5500sp)
= 9,40 ng/sp
(53.845ng : 5.500sp)
Gi thnh n v sn phm:
24,53 ng/sp
= 9,79 ng/sp
Bi 2: c
Vt liu tn kho u thng .................................................. 32000 ng
Vt liu mua trong k .............................................................. 276000
Vt liu sn sng s dng ........................................................ 308000
Vt liu tn kho cui k ............................................................ 28000
Vt liu s dng trong k ........................................................ 280000
Bi 3: b
Chi ph vt liu trc tip .................................................. 280.000 ng
Chi ph nhn cng trvc tip .................................................... 375.000
23
Bi 4: c
Chi ph sn xut d dang u thng ................................ 125.000 ng
Chi ph sn xut pht sinh trong thng .................................... 835000
Tng CPSX d dang u thng v pht sinh trong thng........ 960000
Chi ph sn xut d dang cui thng ....................................... 200000
Tng gi thnh sn phm sn xut trong thng ....................... 760000
Bi 5: b
Thnh phm tn kho u thng ........................................ 130000 ng
Tng gi thnh sn phm sn xut trong thng........................ 760000
Gi vn thnh phm sn sng bn ....................................... 890000
Thnh phm tn kho cui thng............................................... 150000
Gi vn hng bn trong thng .................................................. 740000
24
BI 2:
S NG X CA CHI PH
I.
trng trong k ton qun tr: phn loi chi ph trong mi quan h vi
khi lng hot ng. Hiu bit v s ng x ca chi ph l vn
then cht a ra cc quyt nh trong mt t chc. Nh qun tr c
hiu bit v s ng x ca chi ph s d on tt hn chi ph s thay
i ra sao trong iu kin hot ng thay i. Ra quyt nh m khng
hiu bit cc chi ph lin quan - v cc chi ph ny thay i ra sao - c
th dn n tai ha. trnh nhng tai ha y, nh qun tr phi c
kh nng d on mt cch chnh xc chi ph nhng mc.hot ng
khc nhau.
Bi hc ny s gip cc bn thy rng vn mu cht d
on chi ph chnh xc chnh l s hiu bit v s ng x ca chi ph.
II.
MC TIU:
Sau khi hc xong bi ny, cc bn c th:
-
25
III.
HNG DN HC NI DUNG C BN V CC TI
LIU THAM KHO:
t c cc mc tiu trn, bi ny bao gm cc ni dung
sau:
-
26
IV.
1.
h vi khi lng hot ng. C th, sau khi tm hiu phn ny, cc
bn c th phn bit bin ph, nh ph, v chi ph hn hp
a.
Bin ph:
ng
nh
ph n v, khng thay i.
-
Chi ph
Y = ax
b.
x
Khi lng hot ng
nh ph:
nh Ph - cn c gi l chi ph c nh hay chi ph bt bin l nhng chi ph khng hay i khi khi lng hot ng thay i.
Do tng nh ph khng thay i, nn nh ph tnh cho mt n
v khi lng hot ng, gi tt l nh ph n v, s tng khi khi
lng hot ng gim v ngc li.
Tuy nhin, tng nh ph chi khng thay i trong gii hn
thch hp ca khi lng hot ng. Nu khi lng hot ng vt
qua gii hn thch hp, tng nh ph s thay i.
nh ph c biu din th 2.2. Trong gii hn ca khi
lng hot ng t 0 n xi, nh ph y = Ai. Khi khi lng hot
ng vt qua x 1, nh ph khng cn l A1, m l A2. nh ph
y=A2 khng i trong gii hn mi t x1 n x2.
28
y
A4
Y=A4
A3
Chi ph
Y= A3
A2
Y = A2
A1 Y= A1
0
c.
X1
X2
X3
X4
Chi ph hn h:p
y:
chi ph hn hp
a:
bin ph n v
x:
A:
nh ph
29
Chi ph
y = ax + A
y = ax
y=A
x
Khi lng hot ng
thut quan trng trong k ton qun tr. Ch khi no tch c bin ph
v nh ph ra khi chi ph hn hp, chng ta mi c th tng hp ton
b bin ph v nh ph trong k. phc v cho mc ch phn tch mi
quan h chi ph khi lng li nhun, c cp bi hc sau.
C ba phng php tch bin ph v nh ph ra khi chi ph
hn hp: Phng php cao thp; Phng php th phn tn; v
phng php bnh phng b nht. Chng ta ln lt tm hiu tng
phng php.
30
a.
hoc:
-
Bin ph n v = ------------------------------------------------------------------------------Chnh lch gia khi lng hot ng cao nht v thp nht
Chi ph
y = ax+A
A
b.
Chi ph
y = ax+A
c.
34
Chi ph
y = ax + A
(2.1)
( 2.2)
35
36
V.
MT S IM CN LU KHI HC:
Cc bn hy tp trung thi gian cho mc 2.2. Tch bin Ph v
37
VI.
38
BI TP
Bi 1: S ng x ca chi ph
Cu no trong cc cu sau v s ng x ca chi ph l ng?
a.
b.
c.
d.
Chi ph in (ng)
S gi my
By
60000
6000
Tm
53000
5000
Chn
49500
4500
Mi
46000
4000
Mi mt
42500
3500
39
Mi hai
39000
3000
Tng cng:
290000
26000
a.
b.
c.
40
P N
Bi 1: a,b,c
Cu d khng chnh xc v tng bin ph tng khi mc hot
ng tng v gim khi mc hot ng gim.
Bi 2:
a.
Bin ph mi gi my:
Chi ph in
S gi my
Cao nht
60.000 ng
6.000 gi
Thp nht
39.000
3.000
Chnh lch
21.000 ng
3.000 gi
Chnh lch ph
21000 ng
Bin ph n v = = = 7 ng /gi
Chnh lch hot ng
3000 gi
b.
c.
42
BI 3:
I.
Gi bn ca sn phm.
Bin ph n v.
Tng nh ph.
II.
MC TIU:
Sau khi hc xong bi ny, cc bn c th:
-
III.
HNG DN HC NI DUNG C BN V CC TI
LIU THAM KHO:
t c cc mc tiu trn, bi ny bao gm cc ni dung
44
sau:
-
Ray
H.
Garrison,
Accounting
(Tenth
Eric
W.
Edition);
Noreen;
The
Managerial
McGraw-Hill
IV.
45
1.
S d m ph:
ta s d m ph.
Li nhun thun bng s d m ph tr nh ph
Doanh thu ............................................................................... XXX
Tr: Bin ph .......................................................................... XXX
S d m ph ........................................................................ XXX
Tr: nh ph.......................................................................... XXX
Li nhun thun...................................................................... XXX
Khi s d m ph bng nh ph, li nhun s bng 0 => ha
vn.
Mi quan h gia s d m ph v li nhun cung cp cho cc
nh qun tr mt cng c hoch nh mnh. Cc nh qun tr c th c
th d on li nhun nhng mc hot ng khc nhau m khng
cn phi lp bo co kt qu kinh doanh. S d m ph phi vt qua
nh ph, nu khng s b l. Khi cha ha vn: mi sn phm tiu th
s gim l.tng ng vi s d m ph n v.
Khi ha vn c bn thm mt sn phm li nhun s tng
tng ng vi s d m ph n v.
b.
T l s d m ph:
47
S d m ph
T l s d m ph =
Doanh thu
hoc:
S d m ph n v
T l s d m ph =
n gi bn
T l s d m ph c s dng xc nh mc chnh lch
ca tng s d m ph khi doanh thu thay i.
Chnh lch doanh thu ............................................................ XXX
Nhn: T l s d m ph ..................................................... XXX
Chnh lch s d m ph ...................................................... XXX
Nu nh ph khng thay i, bt k khon tng (hoc gim) s
d m ph no u lm tng (hoc gim) li nhun tng ng.
thc hnh vic tnh t l s d m ph, cc bn hy thc
hin bi tp 3.1.
c.
ng dng CVP:
Bng 3.1
Cng ty A
Bo co kt qu kinh doanh
Thng 6 Nm XI
Tng cng
n v
250.000 ng
500 ng
Tr Bin ph
150000
300
S d m ph
100.000 ng
200 ng
Tr nh ph
80000
Li nhun
20.000 ng
Bo co kt qu kinh doanh
Tiu th d kin
Chnh lch%
Doanh thu
540spA
49
Doanh thu
250000 ng
270000 ng
20000 ng
100%
Tr bin ph
150000
162000
12000
60%
S d m ph
100000 ng
108000 ng
8000
40%
Tr nh ph
80000
90000
10000
Li nhun
20000 ng
18000 ng
(2000) ng
108000 ng
100000 ng
8000 ng
10000 ng
(2000) ng
50
Chnh lch s d m ph
(540sp-500sp) X 200ng/sp (s d m phi n v))
8.000 ng
10000
(2.000) ng
Bo co kt qu kinh doanh
Thng 6 Nm X1
Tiu th hin hnh
Tiu th d kin
Chnh
lch
500 spA
580spA
Doanh thu
250000 ng
290000 ng
40000 ng
Tr bin ph
150000
179800
29800
51
S d m ph
100000 ng
110200g
10200 ng
Tr nh ph
80000
80000
Li nhun
20000 ng
30200 ng
10200 ng
110.200 ng
(s d m phi n v)
- Tng s d m ph hin hnh
(500sp x 200ng/sp (s d m ph n v)
= Chnh lch s d m ph
100.000
10.200 ng
52
Cng ty A
Bo co kt qu kinh doanh
Thng 6 Nm X 1
Tiu th hin hnh
500 spA
575spA
Doanh thu
250000 ng
287500 ng
37500 ng
Tr bin ph
150000
181125
31125
S d m ph
100000 ng
106000 ng
6375 ng
Tr nh ph
80000
74000
(6000)
Li nhun
20000 ng
32375 ng
12375 ng
106375 ng
(s d m ph n v)
- Tng s d m ph hin hnh
(500sp x 200ng/sp (s d m ph n v)
100.000
= Chnh lch s d m ph
6375ng
- Chnh lch nh ph
(6000)
12375 ng
53
d.
300 ng/jsp
20
320 ng/sp
48.000 ng
45.000
3.000 ng
54
li nhun bng 0.
Phn tch im ha vn l trng hp c bit ca phn tch
CVP: li nhun bng 0.
Chng ta ln lt tm hiu im ha vn c xc nh bng
cc cng thc v th ra sao.
a.
Xc nh im ha vn:
55
S d m ph = nh ph (3.4)
Biu thc (3.4) c th vit li nh sau:
S lng sn
phm tiu th
ha vn
S d m
ph n v
nh ph
(3.5)
(3.6)
57
350000
300000 Tng chi ph
250000
200000
150000
nh ph
100000
50000
100
200 300
400
500 600
700
800
450000
400000
350000
300000 Tng chi ph
Li
250000
200000
im ha vn
150000
100000
50000
100
200 300
400
500 600
700
800
b.
59
S d an ton:
S d an ton
S d an ton =
(S lng)
n gi bn
trong mt t chc.
a.
Kt cu chi ph v s n nh ca 1i nhun:
n by hot ng:
62
4.
im ha vn s c xc nh ra sao nu mt doanh
nghip kinh doanh nhiu mt hng c gi bn khc nhau
kt cu chi ph khc nhau v s d m ph khc nhau?
Phn no s gii quyt cc vn trn.
a.
Kt cu hng bn:
63
64
65
V.
MT S IM CN LU KHI HC:
Bi hc ny l mt trong nhng bi hc ch yu ca mn hc
VI.
67
BI TP
Bi 1: T l s d m ph
Gi bn bnh qun ca Cng ty B l 1,49ng/sp v bin ph n
v bnh qun l O,36ng/sp. nh ph bnh qun hng thng l
1300ng. 2100 sn phm c bn bnh qun mi thng. T l s d
m ph ca Cng ty B?
a. 131.9%
b. 75,8%
c. 24,2%
d. 413,9%
b. 3.611 sp
c.l.200 sp
d. 1.150 sp
Bi 3: Doanh thu ha vn
Gi bn bnh qun ca Cng ty B l l.49ng/sp v bin ph n
v bnh qun l 0.36ng/sp. nh ph bnh qun hng thng l
1300ng. 2.100 sn phm c bn bnh qun mi thng. Doanh thu
ha vn ca Cng ty B l bao nhiu?
68
a. l.300ng
b. 1715 ng
c. l.788ng
d. 3.129ng
b. 2.212 sp
c. 1150 sp
d. 4.200 sp
Bi 5: S d an ton
Gi bn bnh qun ca Cng ty B l 1.49ng/sp v bin ph n
v bnh qun l 0.36ng/st. nh ph bnh qun hng thng l
1300ng. 2.100 sn phm c bn bnh qun mi thng - S d an
ton l bao nhiu sn phm?
a. 3.250 sp
b. 950 sp
c. 1.150 sp
d. 2.100 sp
Bi 6: n by hot ng
Gi bn bnh qun ca Cng ty B l l.49ng/sp v bin ph n
v bnh qun l 0.36ng/sp. nh ph bnh qun hng thng l
1300ng. 2.100 sn phm c bn bnh qun mi thng. ln n
by hot ng ca Cng ty A?
a. 2.21
b. 0.45
c. 0.34
d. 2.92
69
Bi 7: n by hot ng
Gi bn bnh qun ca Cng ty B l 1.49ngd/sp v bin ph n
v bnh qun l 0.36ng/sp. nh ph bnh qun hng thng l
l.300ng. 2100 sn phm c bn bnh qun mi thng. Nu doanh
thu tng 20% li nhun s tng bao nhiu?
a. 30%
b. 20%
c. 22%
d. 44,2%
70
P N
Bi 1: a,b,c
Cu d khng chnh xc v tng bin ph tng khi mc hot
ng tng v gim khi mc hot ng gim.
Bi 2: c
Chi ph in
S gi my
Cao nht
60000 ng
6000 gi
Thp nht
39000
3000
Chnh lch
21000 ng
3000 gi
Bi 3: b
S d m ph n v
1.49 ng 0,36 ng
T l s d m ph = = = 75,58%
n gi bn
1,49 ng
Bi 4: d
71
S lng sn phm
nh ph
1300 ng
Tiu th ha vn = =
S d m ph n v
1,49 ng/sp -0,36ng/sp
= 1.150 sp
Bi 5: b
nh ph
1300 ng
Doanh thu ho vn = =
T l s d m ph
75,8 %
= 1.712 ng
Bi 6: a
Bi 7: b
S d an ton = S lng sn phm - S lng sn phm
(S lng)
tiu th
tiu th ho vn
= 2100 sp 1150 sp = 950 sp
Bi 8: a
Tiu th hin hnh
72
2100 sp
Doanh thu (2100sp X 1,49ng/sp)
3129 ng
756
S d m ph
2373 ng
Tr nh ph
1300
Li nhun
1073 ng
ln n by hot S d m ph
2373 ng
ng ca cng ty B = = = 2,21
Li nhun
1073 ng
Bi 9: d
T l tng doanh thu
x ln n by hot ng
T l tng li nhun
20,00%
2,21
44,20%
73
BI 4:
QU TRNH D TON
I.
II.
MC TIU:
Sau khi hc xong bi ny, cc bn c th:
-
III.
HNG DN HC NI DUNG C BN V CC TI
LIU THAM KHO:
74
Vai tr ca d ton.
Qu trnh d ton.
Ray
H.
Garrison,
Accounting
Eric
(Tenth
W.
Noreen;
Edition);
The
Managerial
McGraw-Hill
IV.
1.
Vai tr ca d ton:
D ton l mt k hoch chi tit t c v s dng cc
D ton ng vai tr l:
-
2.
C s nh gi thnh qu hot ng
Qu trnh lp d ton:
Qu trnh lp d ton thng bao gm:
-
Xc nh k d ton;
Xc nh cc nguyn tc ch o d ton;
D tho d ton;
iu chnh d ton.
D ton sn xut.
D ton sn xut:
78
D ton mua vt
liu trc tip
D ton s dng
vt liu trc tip
D ton gi
vn hng bn
D ton sn xut
D ton lao ng
trc tip
D ton gi vn
thnh phn tn kho
D ton chi ph bn
hng v chi ph qun
l
D ton chi ph sn
xut chung
D ton tin mt
Bng kt qu
hat ng kinh
doanh d ton
Bng cn i k
ton d ton
79
lng
sn
phm
sn xut d
ton
S lng sn
= phm tiu th +
d ton
S lng sn
phm tn kho
cui k mong
mun
S lng sn
- phm tn kho
u k
81
Chi ph vt liu
trc tip d ton
82
83
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
Gi thnh n v:
XXX
84
Gi vn
Gi vn thnh
hng bn
= phm tn kho +
d ton
u k
Tng gi
thnh sn
phm sn xut
Gi vn
-
thnh phm
tn kho cui
trong k
86
87
Tin c th s dng.
Cc khon chi.
Ti tr.
88
89
V.
MT S IM CN LU KHI HC:
Cc bn lu nghin cu k dng d liu d ton s 4.1.
VI.
90
91
BI TP
Bi 1: D ton sn xut
Cng ty A d ton s bn 30.000 sn phm trong thng
4,40.000 sn phm trong thng 5 v 60.000 sn phm trong thng 6 .
Cng ty c 6 .000 sn phm tn kho vo ngy 01 thng 4. Nu s
lng sn phm tn kho cui thng l 20% nhu cu bn ra trong thng
sau, s lng sn phm cn sn xut trong thng 5 l:
a. 32.000 sp
b. 44.000 sp
c. 36.000 sp
d. 40.000 sp
Qu 2
Qu 3
Qu 4
24.000
32.000
28.000
b. 116.000 kg
c. 124.000 kg
d.160.000 kg
92
50000
70000
Thng11
Thng 12
60000
80000
b. 75.750 ng
c. 68.000 ng
d. 83.500 ng
b. 70.000ng
c. 58.000ng
d.200.000ng
Bi 5: D ton tin mt
93
b. 20.000ng
c. 8.000ng
d. 38.000ng
94
P N
Bi 1: b
S lng s tiu th d ton
40000sp
12000
Tng nhu cu
52000sp
8000
S lng sp cn sn xut
44000 sp
Bi 2: c
S lng sp cn sn xut (sp)
nh mc vt liu cho mt sp(kg/sp)
S lng vt liu cn dng (kg)
24000
5
120000
16000
136000
12000
95
124000
Bi 3: b
Thng 12
T Doanh thu thng 10 (70000 ng x 50% x 5%)
1750 ng
6000
68000
75750ng
Bi 4: c
Thng 12
T Mua vt liu thng 11 (60% x 70000 ng)
42000 ng
16000
58000 ng
Bi 5: a
Tng cng s tin c th s dng
105000 ng
96
125000
-20000 ng
Ti tr
Vay
32000
S d tin mt cui k
12000 ng
97
BI 5:
PHN TCH
BIN NG CA CHI PH
I.
II.
MC TIU:
Sau khi hc xong bi ny, cc bn c th:
-
III.
HNG DN HC NI DUNG C BN V CC TI
LIU THAM KHO:
t c cc mc tiu trn, bi ny bao gm cc ni dung
98
sau:
-
Gi thnh nh mc
Ray
H.
Garrison,
Accounting
(Tenth
Eric
W.
Edition);
Noreen;
The
Managerial
McGraw-Hill
IV.
Gi thnh nh mc:
Gi thnh nh mc l chi ph sn xut mong mun cho mt sn
100
Gi thnh
nh mc
cho mt sn
phm
nh mc
cho mt sn
phm
Chi ph sn
Chi ph nhn
cng trc tip
nh mc cho
mt sn phm
xut chung
+
nh mc
cho mt sn
phm
cng thc (5.l) trn. Chi ph vt liu trc tip, Chi ph nhn
cng trc tip v Chi ph sn xut chung nh mc cho mt sn phm
ln lt c xc nh theo cc cng thc (5.2); (5.3) v (5.4) nh
sau: (5.2)
Chi ph vt liu trc
tip nh mc cho mt =
Lng vt liu
nh mc cho mt
sn phm
sn phm
Lng lao ng
n gi vt liu
nh mc
(5.3)
nh mc cho mt
sn phm
n gi lao
ng nh mc
(5.4)
101
Chi ph sn xut
chung nh mc cho
nh ph sn
Bin ph sn xut
=
mt sn phm
chung nh mc
cho mt sn phm
xut chung nh
mc cho mt
sn phm.
Bin ph sn xut
chung nh mc cho
mt sn phm
xut chung nh
mc
nh mc nng
X lc sn xut cho
mt sn phm.
102
T l nh ph sn
=
xut chung nh
mc
nh mc nng
X lc sn xut cho
mt sn phm.
tnh ra sao? Tnh cht linh hot ca d ton linh hot th hin ra sao?
Li ch ca d ton linh hot ra sao? Phn ny s gii quyt cc vn
trn.
a.
D ton tnh:
104
(Bin ph
S lng sn
nh ph
n v x phm sn xut) + d ton
Bc 1:
Chnh
Chnh lch
lch c
c ng
ng k
k
khng
?
khng ?
Khng
Khng
Khng
Khng cn
cn gii
gii php
php
iu
chnh
iu chnh
C
C
Bc 2:
Bc 3:
106
(5.10)
(5.11)
Lng tha t
X Gi thc t
Lng thc t X
Gi nh mc
Chnh lch gi
Lng nh mc
X Gi nh mc
107
4.
Chnh lch gi
Lng nh mc
X Gi nh mc
My mc thit b
.......
Ngun mua.
My mc thit b
...
Hp ng lao ng
109
.....
110
Lng nh mc X T
l BPSXC nh mc
Nu gi:
-
(5.12)
(5.13)
112
nh ph sn xut
chung thc t
nh ph sn xut
chung d on
nh ph sn xut
chung nh mc
114
115
V.
MT S IM CN LU KHI HC:
Nh vy l chng ta sp kt thc bi hc ny. Trc khi kt
VI.
116
BI TP
b. 4,10 ng/kg.
c. 3,90 ng/kg.
d. 6.63 ng/kg.
b. 170 ng (F).
c. 800 ng (U).
d. 800 ng (F).
Bi 3: Lng vt liu nh mc
Lng vt liu nh mc cho php sn xut 1.000 sn phm
l:
a. 1.700 kg.
b. 1500 kg.
c. 2550 kg.
d. 2.000 kg.
117
b. 170 ng (F).
c. 800 ng ().
d. 800 ng (F).
b. 12.00 ng/gi.
c: 11,80 ng/gi.
d. 11,60 ng/gi.
b. 310 ng (F).
c. 300 ng (U).
d. 300 ng (F).
Bi 7: S gi lao ng nh mc
118
b. l.500gi.
c. l.700gi.
d. l.800gi.
b. 590 ng (F).
c 600 ng (U).
d. 600 ng ( F)
b. 3,19 ng/gi.
c 330 ng/gi.
d. 4.50 ng/gi.
119
b. 400 ng (F).
c. 335 ng (U).
d.300 ng (F).
b. 435 ng (F).
c 150 ng (U).
d.150 ng (F).
b. 1,88ng/g
120
c. 1,76ng/g
d. 1,81ng/g
b. 8448ng
c. 9600ng
d. 8688ng
b. 550ng (F)
c. 1150ng (U)
d. 570ng (U)
b. 550ng (F)
c 1 150ng(U)
d.570ng(U)
121
P N
Bi 1: c
n gi thc t vt liu l: 6630ng l.700kg = 3,9ng/kg
Bi 2: b
Chnh lch gi vt liu ca cng ty H trong thng l:
P = Q1P1 Q1P0 = Q1(P1 P0)
= 1700kg (3.9ng/kg 4,0ng/kg)= 170ng(F)
Bi 3: b
Lng vt liu nh mc cho php sn xut 1.000 sn phm
l:
1500 kg = 1.000sp x 1.5kg/sp
Bi 4: c
Chnh lch lng vt liu ca Cng ty H trong thng l:
Q = Q1P0-Q0P0 = P0(Q1-Q0)
= 4ng/kg (1700kg-1500kg) = 800ng(U)
Bi 5. a
n gi lao ng thc t ca Cng ty H trong thng l:
12,20 ng/gi - 18.910ng 1.550g
122
Bi 6: a
Chnh lch gi lao ng ca Cng ty H trong thng l:
P = Q1P1 Q1P0 = Q1(P1-P0)
= 1550g(12.20ng/g-12.00ng/g)= 310ng(U}
Bi 7: b
S gi lao ng nh mc cho php sn xut 1.000 sn phm
l: 1500 gi = 1.000 sp x l,5 g/sp
Bi 8: c
Chnh lch lng lao ng ca Cng ty H trong thng l:
Q = Q1P0 Q0P0 = P0(Q1 Q0)
= 12ng/g(1550g 1500g) = 600ng(U)
Bi 9:c
T l bin ph sn xut chung thc t ca Cng ty H trong thng
l: 3,30 ng/gi - 5.115ng 1.5510g
Bi 10: a
Chnh lch chi tiu bin ph sn xut chung ca Cng ty H trong
thng l:
R = Q1R1 Q1R0 = Q1(R1 R0)
= 1550g (3,30ng/g 3,00ng/g) = 465 ng (U)
Bi 11: c
123
Bi 13: c
nh ph sn xut chung nh mc:
9600ng = 3.200sp x 1,5g/sp = 2ng/g
Bi 14: b
Chnh lch chi tiu nh ph sn xut chung:
550ng (F) = 8.450ng - 9.000ng
Bi 15: a
Chnh lch khi lng:
600ng(F) = 9000ng 9600ng
124
BI 6:
NH GI THNH QU QUN L
I.
II.
MC TIU:
Sau khi hc.xong bi ny, cc bn c th:
-
125
III.
HNG DN HC NI DUNG C BN V CC TI
LIU THAM KHO:
nh gi thnh qu qun l.
Ray
H.
Garrison,
Accounting
Eric
(Tenth
W.
Noreen;
Edition);
The
Managerial
McGraw-Hill
IV.
1.
a.
Trung tm li nhun .
Trung tm u t.
c.
Trung tm li nhun:
Trung tm u t:
T l hon vn u t (ROI).
Li nhun cn li (RI)
h.
129
nh gi thnh qu qun l:
phn ny chng ta cp nhiu hn n vic vn dng cc
T l hon vn u t (ROI).
Li nhun cn li (RI).
131
Li nhun hot ng
T l hon vn u t =
Ti sn c u t
(6.1)
Li nhun hot ng
T l hon vn u t =
Ti sn c u t
132
Li nhun hot ng
Doanh thu
T l hon vn u t = X
Ti sn c u t
Ti sn c u t
(6.2)
134
3.
Theo chi ph
Theo gi th trng
Gi thnh y
Gi thnh ton b
Bin ph n v
...
135
theo gi th trng:
-
Nu b phn bn khng p ng c tt c cc iu
kin ca gi mua ngoi th b phn mua c t do mua
ngoi
Gi chuyn
giao ti thiu
Chi ph sn xut v
=
chuyn giao n v sn
phm hoc dch v
Chi ph c hi n
+
v sn phm hoc
dch v
Chi ph c hi y l s d m ph ln nht b mt i xt
trn tng th doanh nghip, nu sn phm hoc dch v c chuyn
giao ni b. Phi phn bit chi ph sn xut v chuyn giao vi chi
ph c hi v trn s sch k ton ch ghi chp chi ph sn xut v
chuyn giao cn chi ph c hi th khng. Chi ph sn xut v chuyn
giao n v sn phm hoc dch v thng chn l bin ph n v
sn phm chuyn giao; chi ph c hi n v i vi tng th doanh
nghip l s d m ph b mt i tnh cho mt sn phm chuyn giao
do mt c hi bn ra.ngoi v chuyn giao ni b. Lc ny, gi
chuyn giao ti thiu c tnh nh sau:
138
Gi chuyn
Chi ph n v sn
giao ti
thiu
chuyn giao
S d m ph b mt i
tnh cho mt n v sn
phm hoc dch v
chuyn giao
140
B phn l g?
Bo co b phn
Bo co b phn l g?
Bo co b phn l bo co kt qu kinh doanh c lp chi tit
cho cc b phn.
c ch, bo co b phn phi cung cp c thng tin p ng
c hai nhu cu sau:
-
141
S d m ph
Tr: nh ph b phn
S d b phn
Tr: nh ph chung
Li nhun
S du m ph
Tr: nh ph b phn c th kim sot
S d b phn c th kim sot
Tr: nh ph b phn khng th kim sot
S d b phn
nh ph b phn:
nh ph chung
S d b phn
nh gi thnh qu b phn.
nh gi thnh qu b phn
Thng qua phn tch bo co b phn, cc nh qun tr c th
nh gi kh nng sinh li ngn hn v kh nng sinh li di hn ca
tng b phn a ra cc quyt nh thch hp
-
144
V.
MT S IM CN LU KHI HC:
Nh vy l chng ta sp kt thc bi hc ny. Trc khi kt thc
145
VI.
146
BI TP
Bi 1: ROI
Chi nhnh A, ca Cng ty B, c li nhun hot ng trong nm
x1 l 60.000ng t vic s dng ti sn c u t bnh qun l
300.000ng. T l hon vn u t ti thiu theo yu cu l 15%: ROI
ca chi nhnh A l bao nhiu?
a. 25%
b. 5%
c. 15%
d. 20%
Bi 2: ROI
Chi nhnh A, ca Cng ty B, c li nhun hot ng trong nm
xi l 60.000ng t vic s dng ti sn c u t bnh qun l
300.000ng. T l hon vn u t ti thiu theo yu cu l 15%. C
mt phng n u t vo thit b mi cn 100.000ng s mang li li
nhun thm cho chi nhnh 18.000ng. Nu c nh gi da
voROI, nh qun tr ca Chi nhnh A c mun u t vo phng n
trn khng?
a.C
b. khng
Bi 3: ROI
S dng d liu bi tp 6.2, gim c Cng ty B c mun gim c
Chi nhnh A u t vo thit b mi khng?
a. C
b. Khng
147
Bi 4: RI
S dng d liu bi tp 6.1, Li nhun cn li (RI) ca Chi
nhnh A l bao nhiu?
a. 240.000ng
b. 45.000ng
c. 15.000ng
d. 51.000ng
Bi 5: RI
S dng d liu bi tp 6.2. Nu c nh gi da vo RI
thay v ROI, nh qun tr ca Chi nhnh A c mun u t vo
phng n trn khng?
a. C
b. Khng
b. 58 ng/ct
c. 40 ng/ct
d. 45 ng/ct
Doanh thu
Tr bin ph
S d m ph
Tr nh ph b phn
S d b phn
Tr nh ph chung
Li nhun
Tng cng
S tin
%
1000000
40000
Khu vc A
S tin
%
360000
150000
..
..
60
..
..
..
.
Khu vc B
S tin %
200000
120000
30
149
Bi 10. Lp bo co b phn
Ti cng ty B, thng 7/x 8 c ti liu nh sau:
Tng cng
Sn phm X
Sn phm Y
10.000
12.000
n gi bn ( ng /sp)
20,00
25,00
Sn xut
9,00
10.00
Bn hng v qun l
3.00
3,75
Bin ph n v ( ng /sp)
nh ph ( ng )
Sn xut
155.000
Bn hng v qun l
20.000
Bo co kt qu kinh doanh
Thng 7/x8
150
Tng cng
Doanh thu
Tr bin ph
Sn xut
Bn hng v qun l
Tng bin ph
S d m ph
Tr nh ph b phn
S d b phn
Tr nh ph chung:
Sn xut
Bn hng v qun l
Tng nh ph chung
Li nhun
Sn phm X
S tin
S tin
..
..
...
..
..
..
.
.
Sn phm Y
S
%
tin
b. Sn phm Y
c. C hai
d. Khng sn phm no
b. Khng
151
P N
Bi 1: d.
Li nhun hot ng
T l hon vn u t (ROI) =
Ti sn c u t
60000ng
= = 20%
300000 ng
Bi 2: b.
Khng u t vo thit b mi
60000 ng
ROI = = 20%
100000 ng
u t vo thit b mi
60000 ng + 18000 ng
ROI =
300000 ng + 100000 ng
= 19,5 %
Bi 3: a
Vt qua ROI ti thiu 15 %
18000 ng
ROI = = 18 %
100000 ng
Bi 4: c
Li nhun cn li ca chi nhnh A
Li nhun hot ng
60000
152
300000
0,15
45000
15000
Bi 5: a
Li nhun cn li ca chi nhnh A
Khng u t vo
thit b mi
Li nhun hot ng
60000
C u t vo
thit b mi
78000
300000
400000
(RI)
45000
0,15 60000
15000
18000
Bi 6: a.
Xc nh gi chuyn giao ti thiu
Bin ph n v sn phm chuyn giao
40 ng /ct
153
20
60 ng/sp
Bi 7: b
B phn B nn mua t nh cung cp bn ngoi, do gi cung cp
t bn ngoi (58 ng/ct) thp hn gi chuyn giao ti thiu (60
ng/ct)
Bi 8: d
Nu B phn A cn nng lc sn xut nhn ri, c th p ng
ton b nhu cu ca B phn B m khng mt c hi bn cho cc
khch hng bn ngoi. V vy khng c s d m ph b mt i.
Gi chuyn giao ti thiu - Bin ph n v sn phm chuyn
giao - 40ng/ct.
Gi chuyn giao phi ln hn gi chuyn giao ti thiu nhng
phi nh hn gi cung cp t bn ngoi:
40 ng/ct < gi chuyn giao < 58 ng/c
Bi 9:
Doanh thu
Tr bin ph
S d m ph
Tr nh ph b phn
Tng cng
S tin
%
1000000 100%
32%
320000
680000
68%
350000
35%
Khu vc A
S tin
%
600000 100%
240000 40%
360000 60%
150000 25%
Khu vc B
S tin
%
400000 100%
80000 20%
320000 80%
200000 50%
154
S d b phn
Tr nh ph chung
Li nhun
330000
290000
40000
33%
29%
4%
210000
35%
120000 30%
Bi 10:
CNG TY B
Bo co kt qu kinh doanh
Thng 7/x8
Tng cng
S tin
%
Doanh thu
Tr bin ph
Sn xut
Bn hng v qun l
Tng bin ph
S d m ph
Tr nh ph b phn
S d b phn
Tr nh ph chung:
Sn xut
Bn hng v qun l
Tng nh ph chung
Li nhun
Sn phm X
S tin
%
Sn phm Y
S tin
%
500000
100%
200000
100%
300000
100%
210000
75000
285000
215000
125000
90000
30000
20000
50000
40000
42%
15%
57%
43%
25%
18%
6%
4%
10%
8%
90000
30000
120000
80000
50000
30000
45%
15%
60%
40%
25%
15%
120000
45000
165000
135000
75000
60000
40%
15%
55%
45%
25%
20%
Bi 11:
C hai sn phm X v Y c s d b phn u l s dng, iu
c ngha l s d m ph do tng b phn to ra, khng nhng
trang tri ton b nh ph tng b phn, m cn ng gp vo
vic b p cc nh ph chung. Ngng kinh doanh bt k sn phm
155
(80.000ng x 40%)
32.000 ng
Tr : nh ph b phn tng thm.
25.000
S d b phn tng thm
7000 ng
u t thm. nh ph chung khng thay i s d b phn tng
thm 7.000ng. li nhun s tng thm 7.000ng
156
BI 7:
I.
II.
MC TIU:
Sau khi hc xong bi ny, cc bn c th:
-
III.
HNG DN HC NI DUNG C BN V CC TI
LIU THAM KHO:
t c cc mc tiu trn, bi ny bao gm cc ni dung
sau:
157
Quyt nh Lm-hay-mua
K hon vn
158
(Tenth
Edition);
The
McGraw-Hill
IV.
1.
nh minh ha s 7.l.
S 7.1. Chu trnh quyt nh qun l
Khng cn hnh
ng thm (khng
c vn )
5
Phn tch kim tra vic thc
hin quyt nh
4
Quyt nh:
la chn gii php tt
1
Pht hin vn
hoc nhu cu
2
Xc nh cc gii
php hnh ng
3
Phn tch nh hng
ca tng gii php
n hot ng
159
160
a.
161
Quyt nh Lm-hay-Mua:
Mua
Gi mua ca cc chi tit.
b sung.
Cc bin ph sn xut cc chi tit.
nh ph tng thm
Gi t thu hi ca cc my
mc khng s dng.
162
163
cho doanh nghip. Trong trng hp doanh nghip kinh doanh nhiu
mt hng, nh qun tr phi xc nh c kh nng sinh li ca tng
mt hng trong mi quan h vi ngun lc b hn ch. S d m ph
cho mi n v ngun lc b hn ch, tnh cho tng mt hng, chnh l
ch tiu lng ha kh nng sinh li trn.
Chnh ch tiu s d m ph cho mi n v ngun lc b hn
ch l c s nh qun tr la chn kt cu hng bn sao cho ti a
ha s d m ph, cng c ngha l ti a ha li nhun t ngun lc
hn ch doanh nghip.
Cng c c s dng chng minh cho quyt nh trong
trng hp ny l phn tch tin li.
thc hnh k thut chng minh cho quyt inh kt cu hng
bn, cc bn hy thc hin bi tp 7.4.
d.
164
5.
dng nh nhng tiu chun chp nhn chng minh cho cc quyt
nh v vn u t ny.
a.
K hon vn:
(7.2)
166
bi tp 7.7.
c.
NPV = C0 +
PV i
i =l
Trong :
Co: Chi ph u t ban u
n: s k u t
PVi : Gi tr hin ti ca ng tin thun cui k th i, c tnh
theo cng thc (7.4):
1
PVi = Ci X (1+r )
(7.4)
1
(1+r ) c gi l h s chit
cc dng tin
PV i
i =l
PV
= C X [ 1 - r(1+r ) n ]
i =l
Trong :
C : Dng tin thun bnh qun hng nm.
1
[1
1
r(
1
+ r ) n ]: H s chit khu, c tnh sn ph lc 7.2
-
169
n bng khng.
Khi IRR c xc nh, nu IRR bng hoc ln hn t sut
sinh li mong mun ti thiu, d n tha mn yu cu u t, c
chp nhn. Ngc li, nu IRR nh hn t sut sinh li mong mun
ti thiu, d n khng tha mn yu cu u t, b t chi.
Khi cc dng tin tng lai pht sinh u n, t cng thc tnh
NPV (7.3), v tng gi tr hin ti ca tt c cc dng tin (7.5), ta c:
NPV = C0 +
PV
= C0 + C [ r - r(1+r ) n ]
(7.6)
i =l
0 = C0 + C [ IRR - IRR(1+IRR) n ]
(7.7)
Gi:
1
1
1+IRR) n ] : H s chit khu xc nh
HIIR = [ IRR - IRR(
Co
HIRR = C
(7.8)
V.
MT S IM CN LU KHI HC:
Nh vy l chng ta sp kt thc bi hc ny. Trc khi kt
VI.
171
BI TP
nh Ph sn xut chung
Gi vn kha
14
b. Khng
Bi 4. Quyt nh kt cu hng bn
Cng ty K ang xem xt kt cu hng bn c li nht cho thng
ti, d liu thng ti thu thp c nh sau:
SPA
SP.B
SP.C
100
200
300
10
20
30
12
15
u tin 2
Sn phm B.
u tin 3
Sn phm A
174
b. Sn phm B
Sn phm C
Sn phm A
c. Sn phm A
Sn phm B
Sn phm C
d. Sn phm C
Sn phm A
Sn phm B
Gi bn ngay (ng/sp)
160
50
200
100
90
30
50
20
175
a.
Bn ngay
Bn ngay
b.
Tip tc ch bin
Tip tc ch bin
c.
Bn ngay
Tip tc ch bin
d.
Tip tc ch bin
Bn ngay
b. Khng.
ph bng tin lin quan l 265.000 ng/nm. Thu thu nhp doanh
nghip c tnh l 45.050 ng/nm. K hon vn c ban gim c
a ra ti a l 5 nm.
Trn c s nhng d liu cho, dng phng php k hon
vn xc nh cng ty c nn u t vo my mi khng?
a. C
b. Khng
b. Khng
b. Khng
177
P N
Bi 1. b
Cng ty O
Quyt nh x l 9000 kho
Phn tch tin li
Ti ch
Bn l
(ng)
144000
Khng ti ch
63000
400
900
81000
1300
Chnh lch
63000
61700
Bi 2. a
Cng ty M
178
(Lm Mua)
(ng)
66500
66500
38500
38500
42000
42000
157500
-157500
147000
157500
-10500
179
180
181
182
183
184
BI 8:
NH GI SN PHM V DCH V
I.
II.
MC TIU:
Sau khi hc xong bi ny, cc bn c th:
-
III.
HNG DN HC NI DUNG C BN V CC TI
185
nh gi sn phm :
nh gi ti a ha li nhun
nh gi trn c s chi ph
nh gi dch v
Ray
H.
Garrison,
Accounting
Eric
(Tenth
W.
Edition);
Noreen;
The
Managerial
McGraw-Hill
IV.
1.
nh gi sn phm:
Vic xc nh gi bn ca cc sn phm c trn th trng
186
khng c ngha.
Cc k thut nh gi sn phm c cp phn ny ch c
ngha i vi cc sn phm mi, cha c gi th trng. C hai cch
tip cn chng ta c th la chn khi nh gi sn phm:
-
nh gi ti a ha li nhun.
a.
nh gi ti a ha li nhun:
b.
187
Cng thc (8. 1 ) c vit li, theo cch tip cn ny, nh sau:
188
Gi bn
Gi thnh
=
mong mun
T l
Gi thnh
+
y
X
b sung
(8.2)
y
Cng thc ( 8.1 ) c vit li, theo cch tip cn ny, nh sau:
Gi bn
Bin ph
=
mong mun
T l
+
n v
Bin ph
X
b sung
(8.3)
n v
(8.4)
T t l b sung va tnh c, chng ta s dng tnh gi
bn theo cch tip cn gi thnh y v kim tra gi bn tnh c
190
191
nh gi dch v:
Sn phm dch v c c im ra sao? Gi tr dch v do nhng
Gi tr
=
dch v
n gi
Thi gian
thi gian thc hin X thc hin +
dch v
dch v
Gi
ha n +
vt liu
Gi
T l
ha n X
vt liu
b sung
193
(8.7)
V.
MT S IM CN LU KHI HC:
Nh vy l chng ta sp kt thc bi hc ny. Trc khi kt
VI.
194
BI TP
Bi 1. nh gi ti a ha li nhun
Cng ty D sn xut sn phm A. Bin ph n v 100.000
ng/sp. Tng nh ph l 1.000.000 ng. S lng sn phm tiu th
vi nhng mc gi khc nhau c tnh nh sau:
Gi
(ng/sp)
S lng
sn phm tiu th(sp)
150.000
50
175.000
44
200.000
30
225.000
20
b. 175.000ng/sp
c. 200.000ng/sp
d. 225.000ng/sp
10
12
b. 52,5ng/sp
c. 36ng/sp
d. a,b.c: sai.
b. 45ng/sp
c. 58 ng/sp
d. a,b,c: sai.
196
b. 13 %
c. 40 %
d. a,b,c.sai
b.50%.
c. 40%
d. a,b,c: sai
b. 55ng/vin
c.10ng/vin
d. a.b,c: sai.
340.000 ng
160.000 -
15 % gi ha n
b) 30ng/g
c) 5ng/g
d) 55ng/g
198
Bi 8. T l b sung vo gi ha n
S dng d liu bi tp 8.7, t l b sung vo gi ha n vt
liu l bao nhiu?
a) 45%
b) 30%
c) 15%
d) a,b,c: sai
Bi 9. nh gi dch v
S dng kt qu bi tp 8.7 v 8.8, gi s mt trong cc cng
nhn hn ca cng ty hon tt mt cng vic sa cha mt 3 gi
lao ng v 40 ng vt liu (gi ha n): S tin c ghi vo ha
n cho khch hng l bao nhiu?
a) 130ng
b) l08ng
c) 148ng
d) 58ng
199
P N
Bi 1. b
S lng
sn phm
tiu th
n gi
bn
Tng
doanh
thu
Tng chi
ph
Li
nhun
(sp)
(ng/sp)
(ng)
(ng)
50
150000
7500000
6000000
1500000
44
175000
7700000
5400000
2300000
30
200000
6000000
4000000
2000000
20
225000
4500000
3000000
1500000
(ng)
Bi 2. a
Chi ph vt liu trc tip
10ng/sp
12
nh ph sn xut chung
Gi thnh y n v
30 ng/sp
15
Gi bn mong mun
45 ng/sp
200
Bi 3. b
Chi ph vt liu trc tip
10 ng/sp
12
Gi thnh y n v
25 ng/sp
20
Gi bn mong mun
45 ng/sp
Bi 4. c
S tin hon vn u t + Chi ph bn hng v qun l
T l b sung =
S lng sn phm tiu th X Gi thnh y n v
Bi 5. a
201
S tin hon vn u t + nh ph
T l b sung =
S lng sn phm tiu th X Bin ph n v
= 75 %
Bi 6. b
Doanh thu (50000 vin X 65 ng/vin)
3250000 ng
500000
2750000 ng
55 ng/vin
Bi 7. b
Tng cng
Mi gi
ng )
(ng/gi)
340000
17
160000
100000
Tng cng
600000
30
202
Bi 8. a
T l b sung
vo gi ha n
Chi ph t hng bo qun, lu kho
15 %
30 %
Tng cng
45 %
Bi 9. c
Theo thi gian sa cha (3g X 30 ng/g)
90 ng
40 ng
(40 ng/g 45%
18
58
158 ng
203
TM TT
NI DUNG TON B MN HC
204
BI TP TNG HP
Ti cng ty B, tnh hnh ti chnh vo 31/12/X0 nh sau:
Cng ty B
BNG CN I K TON
31 thng 12 nm X0
Ti sn lu ng ngn hn
Tin mt
50000 ng
30000
Vt liu tn kho
3200
19560
Tng ti sn lu ng v u t ngn hn
102760 ng
Ti sn c nh v u t di hn
t
50000 ng
Nh ca v thit b
375000
Hao mn ti sn c nh
(200000)
Tng ti sn c nh v u t di hn
225000 ng
Tng ti sn
327760 ng
205
N phi tr
10000 ng
Ngun vn c phn
200000
117760
Tng ngung vn
327760 ng
n gi bn (ng/sp)
10
10
10
10
cn thiu.
208
My A
My B
30000
19500
Nm th hai
30000
18500
Nm th ba
30000
17500
Nm th t
30000
16500
Nm th nm
30000
15500
Nm th su
30000
14500
Nm th 14500by
30000
13500
Nm th tm
30000
12500
Nm th chn
30000
11500
Nm th mi
30000
10500
2.
3.
209
P N BI TP TNG HP
1. LP D TON TNG TH
Cng ty B
D TON TIU TH
Qu 1 nm X1
Thng 1 Thng 2 Thng 3
Qu 1
d ton (sp)
30000
40000
50000
120000
n gi bn (ng/sp)
10
10
10
10
400000
500000
1200000
300000
Cng ty B
D TON THU TIN BN CHU
Qu 1 nm X1
210
Qu 1
30000
30000
210000
210000
75000
75000
80000
280000
100000
100000
350000
350000
450000
1045000
355000
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227