Nguyễn Ngọc Phan Văn

1. DAp AN MON HQC: QUAN TRI SAN XUAT vA DICH vu - HP2
Ma hoc phan: QTSD232 sa tin chi: 03 KHOA: 14 CAO DANG CHiNH QUY
Ma d~:008
Call 1 (2 di~m): Neu d~c diem, muc tieu, uu va nhuoc diem cua mo hinh ton kho co sanlirong
d~ lai noi cung irng (mo hinh dir tnr thieu) (BOQ).
f)~c di~m: (0,5d)
- Nhu du biet tnroc va khong d6i.
- T6n kho thieu hut co dinh tnroc.
- Khong tien hanh kh§.utnr thea sanluong.
Muc tieu: T6i thieu hoa chi phi t6n kho (0,5d)
Uu di~m: Giam chi phi ton kho d6i voi nhirng I11~t hang co chi phi ton trir qua cao(O.5d)
Nhunc di~m: Thi~u hut hang d~sanxuat (O,Sd)
Call 2 (4 di~m):
Lap bangk~ hoachtong hop: (2d)
Nhu cauthi tnrong
Thang 2 Thang 3 Thang 4
1 10 1 15 r 20
I 30 I 40 I 50
Kha nangnr nguon
I cung ung
•
400
2500
-tUU
Thue ben
ngoai gia
cong
I
600 600
2800
f---------+----+-----.---+----,------+---- -------------
124 I 34 144
Thang2 Lam them gia
Thang 1
IOU
300
r 28
1-----------+-----.----+----,---+---,----+----,---+----- ------
400~
1---------,------+-----,...----+----,---+---,----+---.---+------ -t---~--.--- i
I
I Lal~h~~inh l20
, ! 2500 ~ i ri
r~~~:~h:~~~1~~····--,1-2-4--+--··~ ~ ~l·~I I i
138 148 'm
DlJ tnr ban d~u
Thang 1
r---------I--L--a-, m-c-h~-nh---+-----+-----.1-2-0--+---'"1-3-0----4---,..--140-1--------- -----
thuc
I 400
Dd···Gd···
120 i ~ .... 600
2ROO
Thue ben
ngoai gia
cong
-too
600
i
I
I
IL_ _L __L____ ___I ___l_ __j_ _.1__ __l -- --- .---_.
Thang3
Lam chinh
thuc
3000
3000
QTSXDV2_CDCQ_ 1/!-MD: 008

2. Lillnthemg~--··--r- -TT~~··~···
I 6°128 ....._~ ...
Lam them gia i
~ I I i
I T-I-1U-eb~~--i----------- --- ~ .... n 6r28 I
I ngoai gia I I,
I c6ng -rl : 200
?~-~__
_____ T__6_n_g_n_hU_ca_"u__t1_32oo 3200 ~~O_O__ 4~~0__j _1700
Thue ben
f-----------I-------
ngoai gia
Lam chinh
thtrc
Thang 4
600
600
200
, 2900
600
700
16100
K~ hoachcu the cuatung thing: (1d)
• K€ hoachsan xuat thing 1:
Sir dung 100%kha nang san xuat cualao dong chinh thirc: 2500 san pham
- Huy dong lam them gio: 300 san pham
Kh6ng thue ngoai
• K€ hoachsan xuat thing 2:
SU dung 100% kha nang san xuat cua lao dong chinh thirc: 2800 san pharn
- Huy dong lam them gio: 400 san pham
Kh6ng thue ngoai
• K€ hoachsan xuat thing 3:
SU dung 100% kha nang san xuat cua lao dong chinh thirc: 3000 san pharn
- Huy dong lam them gio: 600 san pham
- Thue ngoai gia c6ng: 400 san pham
• K€ hoachsan xuat thing 4:
SUdung 100%kha nang san xuat cua lao dong chinh thirc: 2900 san pham
Huy dong lam them gio: 600 san pham
Thue ngoai gia e6ng: 500 san pham
T6ng chi phi cho toan bo k~ hoach: (1d)
TC = (2500x20 + 300x24 + 2800x20 + 400x24 + 3000x20 -+ 600x24 -I 400x2R i 2900,,20 !
600x24 + 500x28) x 1000= 294.800.000dfmg
Cau 3 (4 di~m):
Ta co: 0 == 250 chi tiet/thang = 3000 chi tiet/narn S - 25 USO/dun hang
H = 4 USO/chi tiet/nam d = 3000/300= 10chi tiet/ngay C =- 75 USD/ehi tiet/nam
QTSXDV2_CDCQ_I/I-MD: 008

3. a. LUQ'nghang d1trfr t6i uu n~u khong tinh den viec du trCrthieu la: (dvt: chi tict) ( 1d)
Q = /2DS x H +C = 2x3000x25 x 4+75 =199
~ H C 4 75
b. LUQ'ngdir tnr thieu khong nen d~t: (dvt: chi tiet) (1a)
Q'=Qx H =199x_4-=10
H+C 4+75
c. Luong du trtr thuc t~ (Luong hang t6i uu thuc SlJ can a~t mua se giam rui ro cho moi dot
mua hang) la: (dvt: chi tiet) (0,50)
Q - Q' = 199 - 10 = 189
d. Xac dinh chu ky du tnr va tong chi phi ca nam:
- Chu ky du tnr: (0.50)
Q 199 ,
T = d = 10::::;20 ngay
- T6ng chi phi ca nam: (1a)
+ Chi phi dat hang ca narn:
D 3000
C1" = -x S = --x 25 = 376,88 USD
at Q 199
+ Chi phi t6n trtr ca nam:
C =t9=-Q,)2 xH=_[_99-10Y x4=359 USD
II 2Q 2 x 199
+ Chi phi a~ lai noi cung irng ca nam:
, (Q'Y , 10"
( = --x ( = -----x 75= 18.84 USD
,1/ 2Q 2x 199
TC = 376.88 + 359 + 18,84= 754,72 USD
QTSXDV2 __CDCQ III-Mf): 008

4. DAp AN MON HQC: QUAN TRJ SAN XUAT VA DICH VI) - HP2
Mil hoc ph~n: QTSD232 sa tin chi: 03 KHOA: 14 CAO DANG CHiNH QllY
Mil d~:007
Call 1 (2 di~m): Neu dac diem, muc tieu, uu va nhuoc diem cua mo hinh IUQ'ngdat hang san
xu~t (POQ).
• D~c di~m: (0,5d)
-Nhu du biet truceva khong doi.
- Khong c6 thieu hut hang trong kho.
- Luong hang diroc dua den lam nhieu chuyen.
- Khong tien hanh kh~u tnr thea san IUQ'ng.
• Muc tieu: T6i thi~u h6a chi phi ton kho (0,50)
• Ifu di~m: Hang diroc dira den lam nhieu chuyen. dap irng nhu cau cua nguoi san xuat
ti~t kiern chi phi ton kho. (0.50)
• Nhuo'c di~m: khong sir dung ton kho an toan => neu tinh loan khong chinh xac :;13lhi~u
hang d~ san xuat. (0,5d)
Cau 2 (4 di~m):
Lap bang ke hoach tonghop: (20)
Nhu cau thi twang Kh~----T-
Kha nang tir nguon -r--~--- nang i
Thing 1 Thang 2 Thang 3 Thing 4 thua
I
-_._------- L
DIJ trtr ban d~u
600 l_<J_
l2_ I 10 1 15
I
i
I
I
~
I
I
Lam chinh ~
I 85 I 90 I 95
I
I
I
I thirc i
I
1800
~--§
!
I f-- -
j
I 120 I 125 130 135
Thang 1 Uun them gia I
I
I
I I
I
480
i I i• I
I
Thue ben
I 150 I 155
I 160 I 165 i
ngoai gia
cang 300
I 80 I 85 I 90
------j-
Lam chinh
thuc
1920
,- --T -§-Thang 2 Lam them gia
I 120 125 I 130
, '~
i
I 480 I
I
I
f----------
----l~- 155 .
-GEj--18oThue ben i
ngoai gia I
cong I
I
I 120 L J I
~-~-- ------- ---- ----- ___1...._- _ .. -_- I
Tong
kh/nang
cung ung
bOO
1.800
300
1.920
300
QTSXDV2 CDCQ III-MD: 007

5. .------·l Lam chinh -~ - - -- - -- r---~-I~~ -
thirc Ii!
r---T6ng nhu cau J 2.400 3.000 --~--1.-8-0--0--+-·-2-.-_-S0--0----1-;;~-
l . .. J_. _I_ .. L . L_._. _
K~ hoach cu th~ cua tung thang: ( 1d)
• K~ hoach san xuat thang 1:
Sir dung 100% kha nang san xuat cua lao dong chinh thirc: 1.800 san pham
- Huy dong linn them gio: 480 san pham
- Khong thue ngoai
1300
,
------- --
I 120
---
I
..-----.
125
Thang 3 Lam them gio
240
Thue ben I 150 I 155
ngoai gia
Thang4
I Jon
19:20
480
480
1--------+-----+-----+---------_._-' --,.---+---------.--
I 150
300
Thue ben
ngoai gia
200cang 100
104:20
• K~ hoach san xuat thang 2:
SUdung 100% kha nang san xuat cua lao dong chinh thirc: 1.920 san pham
- Huy dong lam them gio: 480 san pham
- Thue ngoai gia cong: 120 san pham
• K~ hoach san xuat thang 3:
SUdung 100% kha nang san xuat cua lao dong chinh thirc: 1.300 san pham
- Huy dong lam them gio: 240 san pham
- Thue ngoai gia cong: 260 san pham
• K~ hoach san xuat thang 4:
Sir dung 100% kha nang san xuat cua lao dong chinh thirc: 1.920 san pham
- Huy dong lam them gio: 480 san pham
- Thue ngoai gia cong: 100 san pharn
T6ng chi phi cho toan bo k~ hoach: (l d)
Te = (1800x80 + 480x 125 + 1920x80 + 480x 120 -+- 120x 150 -I 1300x80 t 2-+Ox12() .
260x150 -+- 1920x80 + 480x120 + 100x150) x 1000 :_:::831.200.000 d6ng
QTSXDV2CDCQ III-MD: 00:

6. Cau 3 (4 di~m):
Ta c6: 0 = 375 sp/thang= 4500 sp/nam
d = 4500/300 = 15sp/ngay
H = 5 USO/sp/nam S -= 30 USD/dan hang
C = 85 USO/sp/nam
a. Luong hang dl,l'trfr t6i uu n~ukhong tinh d~n viec du tnr thieu la: (1d)
Q* = /2DS x H + C = 2x4500 x30 x 5 + 85 = 239sp
~ H C 5 85
b. Luong dir tnr thieu khong nen dat: (l d)
Q'= Q* x H = 239 x 5 = 13sp
H + C 5 + 85
c. Luong du trir thirc t~ (Luong hang toi uu thuc su can dat mua segiam rui ro cho rnoi dot
mua hang) la: (0.50)
Q* - Q'= 239 -13 = 226sp
d. Xac dinh chu ky du tnr va tong chi phi ca narn:
- Chu ky du tnr: (0,50)
Q 239
T = - = -- ::::;16 ngay
d 15
- T6ng chi phi ca narn: (la)
+ Chi phi a~t hang ca nam:
, D 4500
C II = -x S = --x 30 = 564.85 USO
"Q 239
+ Chi phi ton trir ca nam:
C = (Q_Q')2 xH =(239-13}' x5=534.27 USD
"7Q 7 )"9_ _ x __)
+ Chi phi a~ lai noi cung irng ca nam:
(Q')" I")
Ccli = --x C = _)- x 85 = 30,05 USO
2Q 2 x 239
TC = 564,85 + 534,27 + 30,05 = 1129,17USO
QTSXDV2_CDCQ_ I/I-MD: no'