Nguyễn Ngọc Phan Văn

1. , DAp AN DE THI HQC pHAN KE ToAN QUAN TRl
Mil hoc phan: KTQT2320 sa tin chi: 02
Khoa: D~I HQC CHiNH QUY
ThM gian lam bai: 90 phut (khfing k@thot gian giao d@)
Ngay thi: / / Sir dung tai li~u: Khfmg
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Cau 1 (2,5 di@m):
1. (2 di@m)Ta co bang phan tich chi phi san xuAt chung:
Khoan muc
Muc hoat dQngth~p nh~t Muc hoat dQngcao nh~t
(403 giO') (523 giO')
Bien phi 241.800.000 313.800.000
Dinh phi 200.000.000 200.000.000
Chi phi baa tri (Chi phi h6n hQ'P) 158.200.000 186.160.000
CQng 600.000.000 699.960.000
BIen phi tai mire hoat dQng cao nhat:
241.800.000
523 x 403 = 313.800.000 (d) (0,4d)
Chi phi bao tri tai rmrc hoat dQng cao nhat:
699.960.000 - 313.800.000 - 200.000.000 = 186.160.000 d (0,4d)
Bi~n phi don vi cua chi phi bao tri
186.160.000 - 158.200.000
a = 523 _403 = 233.000 (d/gio) (0,4d)
b = 186.160.000 - 523 x 233.000 = 64.301.000 (d) (0,4d)
V~y cong thirc tinh chi phi bao tri: y = 233.000 x + 64.301.000 (d) (0,4d)
2. (0,5 di~m) N~u du kien quy I nam N+ 1 Cong ty sir dung 1.330 gio may thi uoc tinh chi
phi san xuAt chung quy I nam N+ 1 bao g6m:
+ Bi~n phi:
241.800.000
1.330 x 403 = 798.000.000 (d) (0,125d)
+ Dinh phi: 3 x 200.000.000 = 600.000.000 d (0,125d)
+ Chi phi bao tri: 233.000 x 1.330 + 64.301.000 x 3 = 502.793.000 d (0,125d)
V~y tbng chi phi san xufit chung trong quy IIN+ l Ia:
798.000.000 + 600.000.000 + 502.793.000 = 1.900.793.000 d (0,125d)
Cau 2 (2,5 di@m):
1. (5 CQtx 0,2d = 1 di@m)
Dl!TOAN sAN LUQNG sAN PHAM SAN XUAT
Nam N
Chi tieu
QUY Ci
I II III IV nam
1. DlJ toan san pham tieu thu 3.100 3.150 3.650 3.150 13.050
2. DlJ toan sp t6n cu6i ky (10%) 315 365 315 865 865
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2. 3. Du toan sp t6n dAuIcy 415 315 365 315 415
4. Du toan san pham san xudt trong ky 3.000 3.200 3.600 3.700 13.500
2. (5 cQt x O,3d = 1,5 di@m)
DV ToAN CHI PHi NGUYEN V~T LI:E:UTRVC TIEP
NamN
Chi tieu
QUY
Ca nam
I II III IV
1.Dir toan san pham san 3.000 3.200 3.600 3.700 13.500
xudt trong ky (sp)
2. LUQ'IlgNVL tieu hao/l
6,0 6,0 6,0 6,0 6,0
don vi sp (kg/sp)
3. Tong IUQ'IlgNVL can cho
18.000 19.200 21.600 22.200 81.000
san xudt (kg)
4. LUQ'IlgNVL ton kho cuoi
1.920 2.160 2.220 2.340 2.340
ky (10%) (kg)
5. LUQ'IlgNVL ton kho dau
1.800 1.920 2.160 2.220 1.800
ky (kg)
6. LUQ'IlgNVL can mua vao
18.120 19.440 21.660 22.320 81.540
trong ky (kg)
7. Don gia mua (ngd/sp) 150 150 150 150 150
8. Dir toan chi phi NVL can 2.700.000 2.880.000 3.240.000 3.330.000 12.150.000
SX trona ky (ngd)
9. Du toan gia tri nguyen vat
2.718.000 2.916.000 3.249.000 3.348.000 12.231.000
li~u mua trong ky (ngd)
Trong do: Tong IUQ'IlgNVL can cho san xuat quy IIN+ 1 = 3.900 x 6 =23.400 kg
LUQ'IlgNVL t6n kho cu6i quy IVIN = 10% x 23.400 = 2.340 kg
Cau 3 (2,5 di@m):
1. (1 di@m.(M8i chi tieu O,2d»
T6ng bien phi: 20.000.000+25.000.000+5.000.000+6.000.000 = 56.000.000 (ngd)
Dinh phi: 9.000.000 + 12.000.000 = 21.000.000 (ngd)
2. (1,5 di@m)
a) Phuong an 1: .
Thay d6i bao bi, kieu dang san pham lam cho bi~n phi tang them 50.000 d/sp nen bi~n
phi moi: 2.800 + 50 = 2.850 (ngd/sp)
Tang gia ban 60.000d/SP nen gia ban moi: 4.000 + 60 = 4.060 (ngd/sp)
LUQ'Ilghang ban tang 6% nen san IUQ'ngmoi: 20.000 x 106% = 21.200 (sp)
Lai tren bi~n phi moi: 21.200 x (4.060 - 2.850) = 25.652.000 (ngd)
Chi tieu Tang sa (1.000d) Don vi (1.000d/sp)
1. Doanh thu 80.000.000 4.000
2. Bi~n phi 56.000.000 2.800
3. Lai tren bi~n phi 24.000.000 1.200
4. Dinh phi 21.000.000
5. LQ'inhuan 3.000.000
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3. Lai tren bien phi tang ~Lb = 25.652.000 _ 24.000.000 = 1.652.000 (ngd)
Dinh phi tang: ~Dp = 1.000.000 (ngd)
Lei nhuan tang: Al.n = 1.652.000 _ 1.000.000 = 652.000 (ngd)
b) Phuong an 2:
Vi gia ban va bien phi don vi khong d6i nen san luong tang se lam la:itren bi~n phi tang:
1.200 x (20.000 x 5%) = 1.200.000 ngd
Dinh phi tang: ~Dp = 1.000.000 ngd
Loi nhuan tang: ~Ln = 1.200.000 - 1.000.000 = 200.000 ngd
Loi nhuan a phuong an 1 tang nhieu hon phuong an 2 nen Cong ty chon phuong an kinh
doanh 1.
Can 4 (2,5 di~m):
1. Cac nhan t6 gioi han: (0,5 di~m)
_ Nhu c~u tieu thu cua tirng loai san pham trong mot nam la 20.000 san pham X; 15.000
san pham Y; 10.000 san pham Z
_ Nhu c~u gio may: 20.000spX x 2 + 15.000spY x 2,5 + 10.000spZ x 3 = 107.500 gio
Trong khi cong suAtt6i da cua Cong ty chi la 91.000 gio.
2. (2 di~m)
BANG PRAN rtcn LAI TREN BIEN PHi TONG LOAI SAN pRAM
Chi tien San phAm X San ph Am Y San phAm Z
1. Don gia (ngdlsp) 150 160 180
2. Bi~n phi san xuAt (ngd/sp) 70 80 90
3. Lai tren bien phi don vi (ngdlsp) 80 80 90
4. S6 gio may cho 1 sp (giG/sp) 2 2,5 3
5. Lai tren bien phi 1 gio may (ngdigiG) 40 32 30
6. Thir t1,I uu tien 1 2 3
7. T6ng s6 gio may (gio) 40.000 37.500 13.500
8. S6 san phAm san xuAt (sp) 20.000 15.000 4.500
9. T6ng la:itren bi~n phi (ngd) 1.600.000 1.200.000 405.000
Nhu v~y co cau san xuat toi uu se la 20.000 san pham X, 15.000 san pham Y, 4.500 san
phAm Z. T6ng la:itren bi~n phi rna doanh nghi~p co th6 khai thac d6 t6i da hoa lqi nhu~ la
3.205.000 ngan d6ng._______________________________HET -----------
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