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A ) Tng nng sut ch lm tng s lng sn phm sn xut ra trong 1 khung thi gian nht nh ch ko lm tng tng gi tr
, v vy lc ny 8h s sn xut c 32 sn phm Gi tr 1 sn phm lc ny = 80/32 = 2.5 USD,Tng sn phm vn gi
nguyn .
S d tng gi tr khng thay i v theo pht trin ca TB, nng sut lao ng tng ln lm gi tr hng ha , dch v
gim xung . Gi tr c bit ca hng ha 1 khi nh hn gi tr x hi s lm phn thng d tri hn gi tr thng d bnh
thng ca x hi - Gi l gi tr thng d siu ngch . iu ny gii thch v sao nh TB chp nhn h gi sp.
VD : 1 ngy 1 cng nhn lm trong 8 gi , tg lao ng tt yu = 4h , tg lao ng thng d = 4h. m = m/v = (tg lao ng
thng d) / (tg lao ng tt yu) . 100% = (4/4).100% = 100%. tng nng sut tc l gim thi gian lao ng tt yu VD
xung cn 2h nn lc ny thi gian lao ng thng d = 6h.vy: m = m/v = (6/2).100% = 300%
Do vy tuy thi gian 1 ngy lao ng = const nhng t sut thng d tng nn gi tr thng d cng tng theo ( y cn gi
l pp sn xut gi tr thng d tng i )
B ) Tng cng lao ng tc l ko di ngy lao ng ra , theo logic , ngy lao ng cng di th tin lng tng tc l gi
tr 1 sn phm cng phi tng b chi ph nhng nh TB bc lt bng cch vn gi nguyn thi gian lao ng tt yu v ch
tng tg lao ng thng d nn gi tr 1 sp vn gi nguyn , cch lm ny tt yu s lm hao tn sc lc ngi lao ng nn
thng ch c p dng trong giai on u ca CNTB ( pp sx GTTD tuyt i )
Lc ny ko di ngy vi t s 1,5 tc l s lng sn phm tng ln : 80.1,5 =120sp; Gi sp = const = 5 USD.
a. Gi tr tng sn phm trong ngy khng thay i; Gi tr ca 1 sn phm s h t 5 xung cn 2,5 la.
b. Gi tr tng sn phm trong ngy l 120 la; Gi tr ca 1 sn phm khng i.
Bi 2: Trong qu trnh sn xut sn phm, hao mn thit b v my mc l 100.000 la. Chi ph nguyn liu, vt liu v
nhin liu l 300.000 la. Hy xc nh chi ph t bn kh bin nu bit rng gi tr ca 1 sn phm l 1.000000 la v
trnh bc lt l 200%.
W=c+v+m (1)
W - Tng gi tr sp ; C - T bn bt bin ( chi ph u t nguyn vt liu + hao mn )
V - T bn kh bin ( tin lng ); M - Gi tr thng d
C = 300k + 100k = 400k USD; m = (m/v).100% = 200% m/v = 2 .Ch : m th hin trnh bc lt ca TB
1000k = 400k + v + 2v 600k = 3v v = 200k (USD)
Tr li: 200.000 la.
Bi 3: C 100 cng nhn lm thu, sn xut 1 thng c 12.500 n v sn phm vi chi ph t bn bt bin l 250.000
la. Gi tr sc lao ng 1 thng ca 1 cng nhn l 250 la, m = 300%.
Hy xc nh gi tr ca 1 n v sn phm v kt cu ca n.
CT : w = c + v + m (1)
t k l gi tr 1 sp Tng gi tr sp = 12500k
Lng/ thng = 250 USD , c 100 CN v = 250.100 ( v chi ph tr lng cho CN )
m = (m/v).100% = 300% m/v = 3 lp vo (1) ta c : 12500k = 250,000 + 250.100 + 250.100.3 k = 28
Cch thit lp kt cu ca 1 sp, chia 2 v cho tng s sp : w(1 sp) = 20c + 2v + 6m .
Tr li: 28 la; (20 c + 2v + 6m)
Bi 4: Nm 1923, tin lng trung bnh ca 1 cng nhn cng nghip ch bin M l 1.238 la/nm, cn gi tr thng d
do 1 cng nhn to ra l 2.134 la. n nm 1973, nhng ch tiu trn tng ln tng ng l 1.520 la v 5.138 la.
Hy xc nh trong nhng nm thi gian ca ngi cng nhn lao ng cho mnh v cho nh t bn thay i nh th no,
nu ngy lm vic 8 gi ?
Tr li: Nm 1923 , t l m/v = 2.134 / 1.238 = 1.72
(1)
t l trn cng bng t l ca thi gian lao ng thng d / thi gian lao ng thit yu : m + v = 8 (2)
gii 1,2) , ta c : m = 5.06 (h) , v = 2.94 (h)
Lm tng t vi nm 1973 , kt lun nh phn bi
-Thi gian lao ng cn thit gim t 2,94 gi xung 1,83 gi
- Thi gian lao ng thng d tng t 5,06 gi ln 6,17 gi
Bi 5: T bn u t 900. 000 la, trong b vo t liu sn xut l 780.000 la. S cng nhn lm thu thu ht vo sn
xut l 400 ngi. Hy xc nh khi lng gi tr mi do 1 cng nhn to ra, bit rng t sut gi tr thng d l 200%.
T l m/v = 2 m = 2v
TB kh bin = TB b ra TB bt bin = 900k 780k = 120k
v = 120k m = 240k gi tr mi do CN lm ra = m + v = 360k USD
400 ngi sx ra 360k USD 1 ngi sx ra 900 USD
Tr li: 900 la.
Bi 6: C 200 cng nhn lm vic trong 1 nh my. C 1 gi lao ng, 1 cng nhn to ra lng gi tr mi l 5 la, m=
300%. Gi tr sc lao ng mi ngy ca 1 cng nhn l 10 la. Hy xc nh di ca ngy lao ng. Nu gi tr sc lao
ng khng i v trnh bc lt tng ln 1/3 th khi lng gi tr thng d m nh t bn chim ot trong 1 ngy tng
ln bao nhiu?
Tr li: Theo bi , gi tr sc lao ng ca mi cng nhn trong 1 ngy l 10 $
m/v = 3 m = 3v thi gian lao ng thit yu = thi gian lao ng
Lu : thi gian lao ng = tg lao ng tt yu + tg lao ng thng d
t tng gi tr 1 cng nhn lm ra trong 1 ngy l b : b = 10 b = 40 $
Do c 1h 1 cng nhn lm ra c 5 $ nn tng s gi 1 ngy 1 CN phi lm l:40/5 = 8h
Ta c M = m.V vi m = 3 , V = 200.10 = 2000 $ ( V - Tin lng )
nu tng m ln 1/3 vy M tng 1 lng = 1/3 . m.V = 2000 $
8 gi ; M tng ln 2000 la.
Bi 7: T bn ng ra 1.000000 la, trong 700.000 la b vo my mc v thit b, 200.000 la b vo nguyn liu,
m= 200%.Hy xc nh: S lng ngi lao ng s gim xung bao nhiu % nu: Khi lng gi tr thng d khng i,
tin lng cng nhn khng i, m tng ln l 250%.
Tr li: Tin lng cho CN ( V ) = 1000k 700k 200k = 100k $
M = m.V = 2.100k = 200k $
Khi m tng ln 250% tc l t l m/v = 2.5
Lc ny ta c M = 2.5.V
Do M = M = const nn 2.5 V = 200k V = 80k
Ta thy V gim t 100k 80k mt lng bng 20k $, do tin lng ko i nn s lng ngi lao ng s gim mt lng
t l tng ng vi tng s tin lng l 0.2.100% = 20 %
Bi 8: Ngy lm vic 8 gi, m = 300%. Sau nh t bn ko di ngy lao ng ln 10 gi. Trnh bc lt sc lao ng
trong x nghip thay i nh th no nu gi tr sc lao ng khng i. Nh t bn tng thm gi tr thng d bng phng
php no.
Tr li: m tng n 400% ; phng php sn xut gi tr thng d tuyt i.
Bi 9: C 400 cng nhn lm thu. Thot u ngy lm vic l 10 gi, trong thi gian mi cng nhn to ra gi tr mi
l 30 la, m = 200%.
Khi lng v t sut gi tr thng d ngy thay i nh th no nu ngy lao ng gim 1 gi nhng cng lao ng tng
50%, tin lng vn gi nguyn? Nh t bn tng thm gi tr thng d bng phng php no ?
Tr li: 1 ngy lao ng 10h , tng gi tr 1 cng nhn lm ra trong thi gian l 30$ nn lng lm trong 1 h = 30/10 = 3 $
Do m = 200% nn m/v = 2 thi gian lao ng tt yu = 1/3 tng thi gian = 10/3
Theo bi :
Gim 1h ngy lao ng tc l cn 10 1 = 9h nhng li tng tip 50% tc l phi lm trong 9 + 0,5.9 = 13.5h , tin lng gi
nguyn tc l tg lao ng tt yu c gi nguyn = 10/3 h:
M = m.V = 2 . 400 . 10/3 .3 = 8000 $
M = m.V= ( 13.5-10/3 ) / ( 10/3 ) . 4000 = 12200 $
vy khi lng gi tr thng d M tng t 8000 12200 v m = 3.05 .100% = 305 %
M tng t 8.000 n 12.200 la ; m = 305% ; Phng php bc lt gi tr thng d tuyt i.
Bi 10: Ngy lm vic 8 gi, thi gian lao ng thng d l 4 gi. Sau , do tng nng sut lao ng trong cc ngnh sn
xut vt phm tiu dng nn hng ho nhng ngnh ny r hn trc 2 ln. Trnh bc lt lao ng thay i nh th no,
nu di ngy lao ng khng i? Dng phng php bc lt gi tr thng d no?
Tr li: m tng t 100% ln 300% ; phng php bc lt gi tr thng d tng i.
Bi 11: Chi ph trung bnh v t bn bt bin cho 1 n v hng ho trong 1 ngnh l 90 la, chi ph t bn kh bin l 10
la, m = 200%. Mt nh t bn sn xut trong 1 nm c 1000 n v hng ho. Sau khi p dng k thut mi, nng sut
lao ng sng trong x nghip ca nh t bn tng ln 2 ln. S lng hng ho sn xut cng tng ln tng ng.
T sut gi tr thng d thay i nh th no trong x nghip ca nh t bn so vi t sut gi tr thng d trung bnh ca
ngnh. Nh t bn trong nm thu c bao nhiu gi tr thng d siu ngch?
Tr li: Ch : T sut thng d trung bnh tng ng vi m = 100 %
Do tng nng sut nn i sng lao ng ca cng nhn tng 2 ln Thi gian lao ng thit yu gim 2 ln
Theo bi ta c m = 200% m/v = 2
TB kh bin v = 10 $ m = 20 $
Do ngy cng ko thay i ( m+v = const ) nn khi v gim xung cn 5 $ th m tng ln 25 $
la, tin lng 600.000 la. Gi tr my mc v thit b sn xut gp 3 ln gi tr nh xng v cng trnh. Thi gian hao
mn hon ton ca chng l 10 v 25 nm.
Hy tnh tng s tin khu hao sau 8 nm.
Tr li: Tin mua my moc + thu nh xng = 6tr 1,2tr 0.2tr 0.6tr = 4tr
Do t l l 3 : 1 nn :
Tin mua my mc = 3 tr $ Hao mn ht trong 10 nm
Tin thu nh xng = 1 tr $ Hao mn ht trong 25 nm
Trong 8 nm :
My mc hao mn ht 3/10 . 8 = 2,4 tr $
Nh xng = 1/25 . 8 = 0,32 tr $
Tng cng hao mn ht 2,72 tr$
Bi 19: Mt c my c gi tr 600.000 la, d tnh hao mn hu hnh trong 15 nm. Nhng qua 4 nm hot ng gi tr ca
cc my mi tng t gim i 25 %.
Hy xc nh s tn tht do hao mn v hnh ca c my .
Tr li: Hao mn hu hnh trong 1 nm l 600000/15 = 40000 $
Sau 4 nm gi tr ca ci my d tnh s gim i 1 lng = 40000.4=160000 $
Vy gi tr hot ng ca ci my ny cn sau 4 nm l 600k 160k = 440k $
Do hao mn v hnh l 25% trong 4 nm nn lng hao mn v hnh l 0,25.440k = 110k
Bi 20: T bn ng trc l 3,5 triu la, trong t bn c nh l 2,5 triu la, t bn kh bin l 200.000 la. T bn
c nh hao mn trung bnh trong 12,5 nm, nguyn nhin vt liu 2 thng mua 1 ln, t bn kh bin quay 1 nm 10 ln.
Hy xc nh tc chu chuyn ca t bn.
Tr li: TBCD hao mn trong mt nm l 2,5/12.5 = 0.2tr
TBKB chu chuyn trong nm = 200k * 10 = 2tr
Lng NVL chu chuyn trong nm l (3,5-2,5-0,2)*(12/2)=4,8tr
Tng t bn chu chuyn trong nm = 0.2+ 2 + 4.8 = 7tr
Tc = 3,5/7 = 0.5 nm/vng
Tc chu chuyn = TB ng trc / TB chu chuyn
Bi 21: Gi s gi tr ca nh xng, cng trnh sn xut l 300.000 la. Cng c, my mc, thit b l 800.000 la, thi
hn s dng trung bnh ca chng l 15 nm v 10 nm. Chi ph 1 ln v nguyn liu, nhin liu, vt liu l 100.000 la,
cn v sc lao ng l 50.000 la. Mi thng mua nguyn nhin vt liu 1 ln v tr tin thu cng nhn 2 ln.
Hy tnh : a. Thi gian chu chuyn ca t bn c nh
b. Thi gian chu chuyn ca t bn lu ng.
c. Thi gian chu chuyn trung bnh ca ton b t bn ng trc.
Tr li: a ) TBCD Hao mn trong 1 nm = 300000/15 + 800000/10 = 100000 $
Tg chu chuyn l ( 300k + 800k ) / 100k = 11 nm
b ) Tng t ta ra 0,625.365 = 22,5 ngy
c ) Tng t = ( 1100k + 150k ) / ( 100k + 2400k ) .365 = 180 ngy = 6 thng
Bi 22: T bn ng trc l 500.000 la. Cu to hu c ca t bn l 9 :1. T bn bt bin hao mn dn trong 1 chu k
sn xut l 1 nm, t bn kh bin quay 1 nm 12 vng, mi vng to ra 100.000 la gi tr thng d. Hy xc nh khi
lng gi tr thng d v t sut gi tr thng d hng nm.
Tr li: Tng t cc bi trn , ta c 12 ln trong nm quay c 100000 $ GTTD vy Tng Klg GTTD = 12.100000 = 1,2 tr $
Ta tnh ra c v = 50k $ vy m = 1,2 tr / 50k .100% = 2400%
Bi 23: T bn ng trc ca khu vc I l 100 t la, ca khu vc II l 42,5 t la. c :v v m ca c 2 khu vc nh nhau
l 4 :1 v 200%. khu vc I, 70% gi tr thng d c t bn ho. Hy xc nh lng gi tr thng d m khu vc II cn
phi b vo tch lu cui chu k sn xut. Bit rng cu to hu c ca t bn trong x hi khng thay i.
Tr li: Theo bi ta xy dng c cng thc CT hu c ca KV I l = 80c + 20v + 40m
Do tch ra 70% m = 28 t $ , nn TB cn 12 t $ , 28 t $ tch ra c chia theo t l c : v = 4:1 nn sau khi ht 1 chu k ,
CTHC mi l 102,4c + 25,6v + 12m
Nhu cu tch ly ca khu vc I chu k tip theo l 12 + 25,6 = 37,6 t $ (do quy m s c m rng hn nn tch ly phi
cao dn ln )
Cu to hu c ca KV II : 34c + 8,5c + 17m
Theo tch ly ca KV I , khu vc II s phi tch ly 1 lng c = 37,6 34 = 3,6 t $ . do t l hu c = const = 4 : 1 nn v
= 3,6 /4 = 0,9