Nguyễn Ngọc Phan Văn

1. nAP AN HQC pHANKE ToAN QUAN TRJ
Cau 1: (2,5d) Voi x: san hrong san pham san xuAt(san pham)
y: chi phi di~n(1.000 d6ng); a: bien phi di~nnang don vi;
Ta co phuong trinh chi phi dien: y = ax+b
Than2 SL(x) CP(y) x2 x.y
1 18 1.300 324 23.400
2 15 1.150 225 17.250
3 12 1.050 144 12.600
4 25 1.600 625 40.000
5 23 1.550 529 35.650
6 20 1.400 400 28.000
7 16 1.250 256 20.000
8 14 1.200 196 16.800
9 11 995 121 10.945
10 10 950 100 9.500
Cong 164 12.445 2.920 214.145
Cau 2: (2,5d)
1,
b: t6ng dinh phi di~n nang
Theo phuong phap binh plnrong be
nhat; a,b la nghiem cua h~ phuong
trinh:
{
2.920a + 164b= 214.145
164a +lOb= 12.445
Giai h~ ta co: a = 43,606 ; b =
529,349d (l,5d)
Ta co phuong trinh chi phi dien:
y = 43,606x + 529,349 (0,5d)
D6 thi chi phi:
y
y = 43,606x + 529,349
529,349
Du totin san luong san xuflt.
Chi tieu Thang Thang Thang
Ca quy L'N
1 2 3
1.Du toan san pham tieu thu (sp) (O,ld) 60.000 58.000 45.000 163.000
2. Dir toan sp ton cuoi Icy (sp)(0,2d) 5.800 4.500 4.000 4.000
3. Du toan sp ton dau Icy (sp)(0,2d) 6.000 5.800 4.500 6.000
4. Dir toan san pham san xuat trong Icy (sp)(O,2d) 59.800 56.700 44.500 161.000
2, D~ totin chi phi NVLTT (9 x 0,2 = 1,8il)
Dinh mire NVL cho mot san pham = 50 + 50 *0,1% = 50,05 kglsp
Don gia NVL dtr kien: 18.000+ 2.000 = 20.000 d/kg
Bang d1}.' toan chi phi NVLTT
Chi tieu Thang 1 Thang z Thang s ca quyl/N
1.Du toan san pham san xuat trong ky (sp)
59.800 56.700 44.500 16.100
2. LUQ11gNVL tieu hao/1 don vi sp (kg/sp)
50,05 50,05 50,05 50,05
3. Tong lUQ11gNVL can cho san xuat (kg)
2.992.990 2.837.835 2.227.225 8.058.050
4. LUQ11gNVL ton kho cuoi ky (kOg)
567.567 445.445 45.000 45.000
5. LUQ11gNVL ton kho dau kY (kg)
598.598 567.567 445.445 598.598
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2. 6. Luong NVL can mua vao trong ky (kg) 2.961.959 2.715.713 1.826.780 7.504.452
7. Dan gia mua (1.000d/kg) 20 20 20 20
8. DlJ toan chi phi nguyen v~t lieu (1.000d) 59.859.800 56.756.700 44.544.500 161.161.000
9. DlJ toan gia tri nguyen v~t lieu mua trong
ky (1.000d) 59.239.180 54.314.260 36.535.600 150.089.040
Cau3:
1, Dinh gia ban theo hai phuong phtip
*Phuong phdp dinh phi toan bo: (0,75d)
Chi phi n~n = 200.000 + (700.000.000/10.000) = 270.000d/sp
Tong chi phi san xudt = 270.000 x 10.000 = 2.700.000.000d
Chi phi ngoai SX = 50.000 xl0.000 + 100.000.000 = 600.000.000d
Loi nhuan mong muon = 2.000.000.000 x 40% = 800.000.000d
Ty l~ chi phi tang them = [600.000.000 + 800.000.000]*100%/2.700.000.000 = 51,85%
Gia ban don vi = 270.000 x (1+ 51,85%) = 410.000 d/sp.
*Phuong phdp biinphi true tiip (O,75d)
Chi phi n~n = 200.000 + 50.000 = 250.000d/sp
T6ng bien phi = 10.000 x 250.000 = 2.500.000.000d
T6ng dinh phi = 700.000.000 + 100.000.000 = 800.000.000d
Ty l~ chi phi tang them: (800.000.000+800.000.000)* 100%/2.500.000.000 = 64%
Gia ban don vi = 250.000 x (1+ 64%) = 410.000d/sp.
2, VOlsan luong tieu th{llil 9.500 sp, ta co btio cdo thu nhQ,ptheo hai phuong phdp nhu
sau:
BCTN Theo PP Bien phi tnrc tiep (O,25d) BCTN Theo PP dinh phi tom bl) (O,25d)
Chi tieu sa ti~n (d) Chi tieu sa ti~n (d)
Doanh thu 3.895.000.000 Doanh thu 3.895.000.000
Bien phi 2.375.000.000 Gia von 2.565.000.000
Lai tren bien phi 1.520.000.000 Lei nhuan gl)p 1.330.000.000
Tong dinh phi 800.000.000 Chi phi BH va QLDN 575.000.000
Lqi nhuan 720.000.000 Lqi nhuan 755.000.000
Nh~n xet: Ta th~y LNTT gitra hai bao cao la khac nhau va co chenh l~ch Ia 35.000.000 d6ng Ia
do each tinh gia thanh khac nhau. Theo phuong phap dinh phi tom bl) co su ph§n b6 djnh phi
san xu~t chung vao thanh phfun nen tq gia thanh phfun t6n kho bao g6m phfrn djnh phi san xu~t
chung la 70.000.000*500/10.000 = 35.000.000d, phfrn nay chua duqc tinh vao gia v6n. Theo
phuong phap bi€n phi trvc ti€p gia thanh phfun t6n kho chi bao g6m bi€n phi san xu~t, tom bl)
djnh phi duqc tinh h€t vao k€t qua cu6i kY clla 9.500 san phfun tieu thl. Do v~y Lqi nhu~ clla
2 phuong phap l~ch nhau 35.000.000d la Clladjnh phi san xu~t trong hang t6n kho. (O,5d)
Cau4:
1,Lai tren bi€nphi don vi= 100.000- 45.000 = 55.000dlsp
San lUQllghoa v6n = 577.500.000dl55.000dlsp = 10.500sanphfun (0,25d)
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3. Doanh thu hoa v6n = 10.500sp x 100.000d/sp= 1.050.000.000d (0,25d)
T~ mire tieu thu hi 20.000 san pham, ta co bao cao thu nh@ theo phuong phap bien phi tnrc ti€p nhu
sau:
Chi tieD sa ti~n
Doanh thu 2.000.000.000
Bien phi 900.000.000
Lai tren bien phi 1.100.000.000
Tong dinh phi 577.500.000
LQ'inhuan 522.500.000
- DQI6n aon beykinh doanh:
1.100.000.000/522.500.000 =2,1.
Ynghia: N6u doanh thu tang 1%thi 19inhuan cua cong
ty tang 2,1%.(0,25d)
-s6du an toan tinh thea: (0,4d)
+San hrong: 20.000 -10.500 = 9.500 (san phsm)
+ Doanh thu: 2.000.000.000 - 1.050.000.000 =
950.000.000d
- Ty I?s6duan toan: 9.500*100/20.000 =47,5% (O,ld)
2, Phuong tin 1:Dliu tu:nangcOpthiit hisiin xulit (O,5d)
Luong tieu thu tang 10% nen 1mtren bi~nphi tang 10%: 1.100.000.000x 10%= 110.000.000
Dinh phi tang: 80.000.000
Loi nhuan tnroc thu~ tang: 30.000.000d
Phuong tin2: ThaytmiNVL khdc (O,5d)
Bien phi don vitang 5.000d/sp nen 1mtren bi6nphi don vigiam con 50.000d/sp.
Luong tieu thu tang 10% nen co Lai tren bien phi theo phuong annay hi:
20.000xl 10%x 50.000 = 1.100.000.000d
V oi 1mbien phi cli hi: 1.100.000.000.
V~y Lai bien phi khong thay d6i so voi ban dAu,dinh phi khong thay d6i nen 19inhuan tnroc thu~
cling khong d6i.
Nhdn xet: Til k~t qua cua 2 phuong anthi cong ty nen chon phuong an 1nrc hi dAutu nang dp
1~thi6tbi san xufu: thi 19inht$1 se tang them 30.000.000d (O,25d)
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