Nguyễn Ngọc Phan Văn

1. nAp.AN:
Cau 1:
Yeu cAu 1: (10)
a. Phuong phap gia phi true ti~p (0,50)
+ Chi phi nen = Bi€n phi san xu~t + Bi€n phi ngoai san xu~t
= 5.500 + 4.000 + 3.500 + 2.000 = 15.000 d/sp
+ Ty l~ chi phi = Muc Iffimong mu6n + T6ng Dinh phi
tang them S6 IUQ'Ilgsan pham x Bi€n phi dan vi
T6ng dinh phi = 600.000.000 + 248.000.000 = 848.000.000d
160.000.000 + 848.000.000d
+ Ty I~chi phi tangthern = 100.000sp x 15.000d/sp
+ Gia ban = lS.000d/sp x (1 + 67,2% ) = 25.080d/sp
b. Phuong phap gia thanh san xu~t toan bQ (0,50)
Chi phi nen dan vi = Chi phi san xuat tinh cho mot san pham
= 5.500d/sp + 4.000d/sp + 3.500d/sp + (600.000.000d/100.000sp) = 19.000d/sp
Chi phi bin hang va QLDN = 2.000d/sp x 100.000sp + 248.000.000d = 448.000.000d
x 100
x 100 = 67,2%
+ Ty I~chi phi
tang them
= Muc Iffimong mu6n + T6ng chi phi BH va QLDN· x 100
S6 IUQ'Ilgsan pham x Bi~n phi dan vi
+ Ty l~ chi phi tangthem
160.000.000 + 448.000.000d
x 100 = 32%
100.000sp x 19.000d/sp
+ Gia bin = 19.000d/sp x (1 +32%) = 25.080d/sp
Yeu cAu2: L~p bao cao thu nh~p vOimire tieu thu 90.000 sp (Dvt: nang) (1,50)
Phuong phap toan bi) (0,50) Phuong phap true ti~p (0,50)
Chi tieu TAn_gs&
1.Doanh thu 2.257.200.000
2. Gia v6n hang ban 1.710.000.000
3. LffigOp 547.200.000
4. CPBH & QLDN 428.000.000
Bi~n phi 180.000.000
Dinh phi 248.000.000
5.LNTT 119.200.000
Chi tieu TAng s&
1.Doanh thu 2.257.200.000
2. Bi~n phi 1.350.000.000
3. Lai tren bien phi 907.200.000
4. Dinh_Qhi 848.000.000
Dinh phi SXC 600.000.000
Dinh phi BH & QLDN 248.000.000
5. LNTT 59.200.000
Gidi thich nguyen nhdn chenh l?ch loi nhudn tren hai bdo cao (0,50)
Loi nhuan thee phuong phap roan bOIOnhan IQ'inhuan thee plnrong phap tnrc ti€p la
60.000.000d. Nguyen nhan la thee phuang phap tofmbOtrong san phAmt6n kho co diM phi
san xu~t tinh cho m6i san phAmlei6.000d, v6i 10.000sp tan kho thi dinh phi la 60.000.000d
chua tra theinhgia v6n. Theo phuung phap tn;rcti€p thi dinh phi duQ'ctinh tm toan bo veio
k~t qua kinh doanh trong kyo
Cau 2:
Yeu ciu 1: (1,50)
Theo phuang phap qrc d<;1i- q:rcti~u
Ta co phUO'llstrinh chi phi h6n hgp Y = aX + b, v6i a leibi~n phi dan vi trong chi phi
nang IUQ'Ilg,b leit6ng dinh phi trong chi phi nang IUQ'llg.X la s6 gia hO<;1tdong, Y leit6ng chi
phi nang IUQ'Ilg.
PT_KTQT_DHCQ_B MD: 05051504_ Trang 3/2

2. a = (Ymax- Ymin)/(Xmax- Xmin)
= (23S.000.000 - 20S.000.000)/(1.100 - SOO) = SO.OOO(d/gi«) (0,5d)
b = Ymax- aXmax = 23S.000.000 - SO.OOOx 1.100 = 180.000.000 (d) (O,Sd)
V~y phirong trinh chi phi nang hrong cua Cong ty: Y = SO.OOOX + 180.000.000 (d) (O,Sd)
Yeu du 2: (ld)
Uac tinh chi phi nang hrong quy 3 nam 2014 la 2.S00 gio:
Y = 2.S00 (gio) x SO.OOO(d/gio) + 180.000.000 (d) x 3 = 665.000.000d
Vay, n~u trong quy 3 cong ty hoat dong 2.S00 gio thi chi phi nang hrong se la
66S.000.000 d6ng.
Cau 3:
Yeu cAu 1: (I,Sd)
- L~p Bao cao thu nhap: (0,7Sdi~m)
S' 1;( A
sAo cAo THU NH~P
S~ 1 7140an priam: o irong: sp
Chi tieu Tang sa Don vi SP
1. Doanh thu 2.249.100.000 315.000
2. Bi~n phi 1.142.400.000 160.000
3. L5:itren bien phi 1.106.700.000 155.000
4. Dinh phi 77S.000.000
- Dinh phi BB 620.000.000
- Dinh phi tuy Y 155.000.000
S. Loi nhuan trurrc thu~ 331.700.000
T6ng bien phi = 1.071.000.000 + 71.400.000 = 1.142.400.000 (d)
Bi~n phi dan vi: 1.142.400.000d/7.140sp = 160.000 (d/sp)
lb = 31S.000 d/sp - 160.000 d/sp = lSS.000 d/sp
- San hrong hoa v6n = TCmgdinh phi/lb= 77S.000.000/15S.000 = S.OOO SP (0,2Sd)
- Doanh thu hoa v6n = S.OOOx 31S.000 = 1.575.000.000 (d) (0,2Sd)
S6 du an toan v~ san luong: 7.140 (sp) - S.OOO(sp) = 2.140 (sp)
- Ty 1~s6 dtr an loan = 2.140 (sp)I7.140(sp) x 100% = 29,972% (O,25d)
Yeu du 2: (Ld) N~u thuc hien phuong an:
San hrong moi: S11 = 7.140 x 90%170% = 9.180 (sp)
Gia ban giam lS.000dlsp ~ lb giam lS.000d/sp. Khi d6 lb, = 140.000d/sp
Lb, = SII* lb, = 9.180* J~lO.OOO = 1.28S.200.000(d)
Dp, = 80% x 20% x 77S.000.000 + 80% x 77S.000.000 = 744.000.000(d)
LNI = Lb, - Dp, = 1.28S.200.000 - 744.000.000 = 541.200.000(d)
Nhu v~y, n~u tblrc hi~n lhay d6i thi Igi nhu~n cua DN se tang 209.S00.000d so vO'itruac.
V~y DN nen thvc hi~n dv clinh.
MD: 05051504_ Trang 4/2PT_KTQT_DHCQ_ B

3. Cau 4: (2,5 di~m)
Chi tieu Quy I Quy2 Quy3 Quy4 Ca nam
1. So hrong SX (ao) 10.000 10.200 10.400 10.800 41.400
2. Dinh mire viii (m/ao) 1,3 1,3 1,3 1,3 1,3
3. SL viii can cho SX (m) 13.000 13.260 13.520 14.040 53.820
4. SL viii ton kho CK (m) 530,4 540,8 561,6 580 580
5. SL viii ton kho DK (m) 520 530,4 540,8 561,6 520
6.SO hrong viii can mua (m) 13.010,4 13.270,4 13.540,8 14.058,4 53.880
7. Dan gia viii (ngd/m) 145 145 145 145 145
8.CP viii DK trong SX (ngd) 1.885.000 1.922.700 1.960.400 2.035.800 7.803.900
9.Tri gia viii nhap kho (ngd) 1.886.508 1.924.208 1.963.416 2.038.468 7.812.600
mrToAN CHI PHi vAl NAM N+ 1 (1,5d)
Chi tieu Quy I QuyII Quy III QuyIV TAng
1. Tien hang phai tra
dAukY 85.000,00 830.063,52 846.651,52 863.903,04 85.000,00
2. Tien hang phat
sinh trong ky 2.075.158,80 2.116.628,80 2.159.757,60 2.242.314,80 8.593.860,00
3. Tien hang thanh
toan trong ky 1.330.095,28 2.100.040,80 2.142.506,08 2.209.291,92 7.781.934,08
Tien hang ky nay 1.245.095,28 1.269.977 ,28 1.295.854,56 1.345.388,88 5.156.316,00
Tien hang ky tnroc 85.000,00 830.063,52 846.651,52 863.903,04 3.390.618,08
4. Tien hang con no
cu6iky 830.063,52 846.651,52 863.903,04 896.925,92 2.625.618,08
mrToAN TRA. TIEN MUA vAl NAM N+ 1 (I,Od) (Dvt: 1.000d6ng)
PT_KTQT_DHCQ_B MD: 05051504_ Trang 5/2