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Phan tich-hoat-dong-kinh-doanh vhvl-1

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Nguyễn Ngọc Phan Văn

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Phan tich-hoat-dong-kinh-doanh vhvl-1

  1. 1. DAp AN DE THI PHAN rtcn H04 T DQNG KINH DOANH LOP B41 HQC VUA HQC vUA LAM K2 (TRUONG DHTCKT) Cau 1: 5di~ro Phan tich tinh hinh ch~t hrong san xu~t san phAro - Qui d6i cac thir hang pham cApv€ san pham chuan: - San pham A: Sl/ = 7.000 + 3.000 x _2Q_ = 9.700 100 _1Q_ = 9.800 100 Sl/ = 8.000 + 2.000 x - San pham B: SlkB = 6.000 + 4.000 x _4_0_ = 9.200 50 40 50 ShB = 5.000 + 5.000 x = 9.000 - H~ s6 pham cApsan pham ky k~ hoach: H A_ (7.000 x 100) + (3.000 x 90) 970.000 Pk - (7.000 x 100) + (3.000 x 100) 1.000.000 HPkB = (6.000 x 50) + (4.000 x 40) 460.000 (6.000 x 50) + (4.000 x 50) 500.000 - H~ s6 pham cApsan pham ky thuc t~: Hp/ = (8.000 x 100) + (2.000 x 90) 980.000 (8.000 x 100) + (2.000 x 100) 1.000.000 H B_ (5.000 x 50) + (5.000 x 40) 450.000 PI - (5.000 x 50) + (5.000 x 50) 500.000 - Mire bien dQngh~ s6 pham cApsan pham gifra kY thuc t~ so voi k~ hoach: MIp = HpJ - HPk llHpA = 0,98 - 0,97 0,01 - 0,02 = llHpB = 0,9 0,92 - Anh huong cua h~ s6 pham cc1psan pham thay d6i d~n GTSX cua don vi: n Gs (±) = I SI I} x II Hp } x g kEf } = 1 = 0,97 = 0,92 = 0,98 = 0,9 Gs (±) = (10.000 x 0,01 x 100) + (10.000 x (- 0,02) x 50) = .10.000 + (- 10.000) 0 Nh~n xet: Qua k~t qua tren ta thay, trong ky chi co san pham A IIIhoan thanh k~ hoach v€ chc1tIUQ11g san xUc1tsan pham, san pham B khong hoan thanh duoc k~ hoach san xuc1tv€ chc1tIUQ11g. H~ s6 pham cApsan pham A tang IIIdo 1)'trong san pham lo~i I tang, ty tr9ng san phAmlo~i II giam. H~ s6 phAmcc1psan phAmB giam IIIdo ty tr9ng san phAm lo~i I giam, ty tr9ng san phAm lo~i IItang. PT _PTKD _D HVHVL MD: 0104Z015001-TRANGZ/2
  2. 2. Do h¢ s6 phdm cdp scm phdm thay a6i khong lam cho GTSX cua doanh nghiep thay a6i so vai ki hooch. Trong ao, h¢ s6 phdm cdp SP A tang lam cho Gs tang 10. OOOna,h¢ s6 phdm cdp sp B giam lam cho Gs giam 10.OOOna. ~Chdt luang san xudt SP A tang so voi du kien. Nguyen nhdn do DN sit dung ddy chuyen cong ngh¢ mai ad scm xudt san phdm. Ddy la kit qua t6t a071vi cdn phdt huy. SP B khong hoan thanh duoc ki hooch vJ chat luang. Nguyen nhdn chu yiu la do cting nhdn moi, chua thao viec. Dn cdn chu y b6i duiing ruing cao trinh a6 tay nghJ cho a6i ngii cong nhdn nay. Call 2- 5 di~m dvt 1 000 dAong Doanh thu Gia van Chi phi BH &QLDN Loi nhuan San Chenh ph§m Slk.2k SI1.!!:k SIl.!!:1 Slk.avk SI1.2vk SI1.2vl Slk.cpk Sll.cpk SIl.cDI KH TT Iech A 40.700 37.000 36.000 20.900 19.000 20.000 5.280 4.800 4.700 14.520 11.300 -3.220 B 21.000 22.500 24.000 11.480 12.300 13.050 2.800 3.000 3.150 6.720 7.800 1.080 T6ng 61.700 59.500 60.000 32.380 31.300 33.050 8.080 7.800 7.850 21.240 19.100 -2.140 - Chi tieu phan tich: + Loi nhuan ca biet cua cac san pham: San phdm LQi nhu~n ca bi~t K~ hOl}.ch Tlnrc t~ A 6.600 5.650 B 4.800 5.200 + Lqi nhu~n thlJc t€: n n LN[ = l.Slli xlnli = "LS1li(gli -gvli -CP1) = 19.100.000 (d6ng) i=1 i=1 + Lqi nhu~n k€ hO<;lch: n n LN k = L)lki x lnki = I Slki(gki - gv ki - CPk) = 21.240.000 (d6ng) i=1 i=1 - Xac dinh d6i tuqng pMn tich: ~LN = LNJ - LNk = 19.100.000 - 21.240.000 = -2.140.000 (d6ng) - Xac dinh muc d9 anh hu6ng cua tlmg nhan t6 d€n SIJ thay d6i t6ng lqi nh~: + Muc d9 anh hu6ng cua nhan t6 kh6i luqng san phAm, dich Vltieu thl: ~LN (SI) = LN k x --=~-==1 _ ISlki X gki - LNk =21.240.000 x (59.500.000/61.700.000) i=1 - 21.240.000 = -757.341,977 (d6ng) +Muc d9 anh hu6ng cua nhan t6 k€t c~u kh6i luqng san phAm, dich Vl,l tieu thl: n n ISIJj X gki ~LN(kC) = ISIJj xlnki - LNk x ....!:~=::!...l = -82.658,023 (d6ng) ISlki x gkii=l i=! + Muc d9 anh hu6ng cua nhan t6 lqi nhu~n ca bi~t: PT _PTKD _D HVHVL MD: 01042015001-TRANG3/2
  3. 3. n ~LN(ln) = LNI - ISIJj x lnki = -1.300.000 (ngan d6ng) i=l Trong do: · Mtrc dQ anh huang cua nhan t6 gia ban don vi san pham, dich vu: n LN(g) = ISlli(gli -gk)= 500.000 (d6ng) i=l · Mire dQ anh huang cua nhan t6 gia v6n don vi san pharn tieu thu: n LN(gv) = ISlli (gvli - gvkJ = - 1.750.000 (dong) i=l · Mire dQ anh huang cua nhan t6 chi phi ban hang va QLDN don vi: n LN (cb) = -I Slli ( CPli - CPkJ = - 50.000 (d6ng) i=! - T6ng hop mire dQ anh huang cua cac nhan t6 d6n SlJbien dQng cua t6ng mire loi nhuan: ~LN = LN(sl) + L1LN(ldc)+ L1LN(ln)= LN (SI)+ L1LN(lc/c)+ L1ln(g)+ L1ln(gv)+ L1ln(cp) = -757.341,977 - 82.658,023 + 500.000 - 1.750.000 - 50.000 = - 2.140.000 d6ng. NMn xet: Nhir vay doanh nghiep kh6ng hoan thanh k€ hoach v~ loi nhuan, cu th€ loi nhuan thirc t€ giam so voi k€ hoach la 2.140.000 d6ng, do anh huang cua cac nhan t6 sau: - Do san hrong tieu thv thlc t6 giam so vai k€ hO<;lchla 3,57% lam cho lqi nhu~n thlc t6 giam so vai k6 hO<;lchla 757.341,977 d6ng. - Do k€t cftu m~t hang thay d6i lam cho lqi'nhu~n thlJc t6 giam so vai k6 hO<;lchla 82.658 d6ng. ChUng t6 15' tr<;mgcua san ph~m A tang, con 15' tr9ng Clla san ph~m B giam so vai k6 hO<;lch( vi san ph~m A co lqi nhu~n ca bi~t cao hon B) - Do gia ban don vi Clla cac m~t hang thay d6i ( gia ban Clla san ph~m A giam 500 d6ng, gia ban cua san ph~m B tang 1.000 d6ng) lam cho lqi nhu~n thlJc t€ tang so vai k6 hO<;lchla 500.000 d6ng. - Do gia v6n cac san ph~m d~u tang (gia v6n sim ph~m A tang 500 d6ng, gia v6n san ph~m B tang 500 d6ng/ san ph~m) lam cho lqi nhu~n thlJc t6 giam so vai k6 hO<;lchla 1.750.000 d6ng. - Do chi phi ban hang va QLDN don vi Clla cac m~t hang thay d6i( d6i vai san ph~m A chi phi nay thlc t6 giam so vai k6 hO<;lch50 d6ng/ san ph~m, con d6i vai san ph~m B thi tang so vai k6 hO<;lch100 d6ng/san ph~m) lam cho lqi nhu~n thlJc t6 giam so vai k6 hO<;lchla 50.000 d6ng. Doanh nghi~p kh6ng hoan thanh k6 hO<;lchv~ lqi nhu~n, nguyen nhan chu y6u la do: · Chftt luqng san ph~m tieu thv A kh6ng dam bao d~n d6n san luqng tieu thv giam. · Chi phi luong nhan c6ng tfl'Cti6p trung binh tang 2% lam cho chi phi san xuftt tang d~n d6n gia v6n tang. · Doanh nghi~p dang thlJc hi~n chi6n dich khuy6n m~i cho san ph~m B lam cho chi phi ban hang va quan ly doanh nghi~p Clla san ph~m B tang. Do do, doanh nghi~ dn quan tam d6n chftt luqng nguyen v~t li~u d~u vao,chiI y quan ly, ki€m soat cac khoan chi phi khac d€ co th€ ti€t ki~m chiphi d<;ltmvc tieu lqi nhu~n d~ ra. PT_PTKD _DHVHVL MD: 01042015001-TRANG4!2

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