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(1) Phng php t trng: xc nh t trng % ca tng th hng cht lng qua cc
kz sau so snh gia kz nghin cu vi kz gc (p dng vi SP t th hng =>
chnh xc & nu nhiu th hng s khng chnh xc. Khng nh gi c li ch
v thit hai KT: But n gin d p dng, d hiu)
V d: nh gi cht lng sn phm M qua hai thang ca cng ty D&G
Th hng cht
lng
Sn lng sn
xut (ci)
n gi ( tr )
T trng (%)
Thng
5
Thng
6
Thng
5
Thng
6
Thng
5
Thng
6
+/-
Loi 1
10.000
15.000
15
14
40
50
+ 10
Loi 2
15.000
15.000
10
60
50
- 10
Loi 3
7.5
Tng
25.000
30.000
100
100
Phng php t trng: loi 1 thng 6 tng 10%, loi hai gim 10% so vi
thng 5 => cht lng sm phm M ca cng ty D&G thng 6 tng so vi
thng 5
4/8/2012
qik.pi0k
Pi =
qik
GO = qi1k( P1i P0i)
qikp0i(loi1)
- Trong :
HPCi: Phm cp bnh qun sn phm (i)
qik: S lng sn phm (i) th hng cht lng (k)
pi0k: Gi n v sn phm (i) th hng (k) k gc
HPC1i, HPC0i: Phm cp bnh qun k phn tch v k gc sn phm (i)
qi1k: S lng sn phm (i) th hng (k) k phn tch
VD: H s phm cp bnh qun
Bi tp s 10
C ti liu ti cng ty D&N trong thng nh sau
Yu cu:
1. Phn tch cht lng sn phm theo cc phng php thch hp
2. Phn tch tnh hnh sn xut theo mt hng
Tn sn
phm
4/8/2012
Th hng
cht lng
S lng (ci)
n gi (1 triu / ci)
KH
TH
KH
TH
Loi 1
870
980
12
13
Loi 2
320
310
Loi 3
210
240
Tng
1.400
1.530
Loi 1
640
600
10
12
Loi 2
900
800
1.540
1.400
Mi quan h gia kt qu SX vi L
Q = ??
GO = ???
s 12)
-
So snh gin n:
IL = (L1i/L0i) x 100;
L = L1i L0i
So snh lin h kt qu SX
LQ = L1i (L0i.IQ):
Nu ILQ > 100 % , LQ > 0 DN s dng lao ng lng ph v ngc li
4/8/2012
K hoch
S ngi
T trng
(%)
Thc hin
S ngi
T trng
(%)
Thc hin so vi KH
+/-
+/- v t trng
Tng
100
100
X 100(%)
IGO =
GO0
X 100(%)
GO0.Icp.
10
1i
1i
X 100(%)
q1i.z0i
12
13
(5) Phn tch tnh hnh thc hin k hoch chi ph trn 1000 ng gi tr sn
phm hng ha
F0 =
q0i.z0i
X 1000
F1 =
q0i.p0i
q1i.z1i
X 1000
q1i.p1i
F1
X 100 %
F0
4/8/2012
15
q1i.z0i
q1i. = .qq0i.z
X 1000 -
q1i.p0i
Fz =
4/8/2012
0i
X 1000
q0i.p0i
Do nhn t gi thnh n v SP
q1i.z1i
0i
X 1000 -
q1i.p0i
GV: Trn c Dng - HKTQD
q1i.z0i
X 1000
q1i.p0i
16
q1i.z1i
X 1000
q1i.p0i
Tng hp: F = F1 F0 = Fq + FK + Fz + Fp
F = FK + Fz + Fp
- V d: Cng ty D&N kinh doanh mt hng in t v tnh thu gi tr gia tng theo
phng php khu tr. Trong thng 4/2011 c tnh hnh nh sau
Sn
phm
Sn lng
(ci)
KH
TT
Gi thnh n v SP
(1000 )
KH
TT
Gi bn n v SP
c thu GTGT (10%)
KH
TT
10.000
9.500
400
400
660
660
20.000
20.000
300
290
550
550
30.000
32.000
200
195
352
330
4/8/2012
17
Sp
q1iz0i
q1iz1i
q1ip0i
q1ip1i
F0
F1
400
380
380
600
570
570
666,67
666,67
600
600
580
1.000
1.000
1.000
600,00
580,00
600
640
624
960
1.024
960
625,00
650,00
1.600
1.620
1.584
2.560
2.594
2.530
625,00
626,09
18
Nhn xt
- Tng qut: DN khng hon thnh KH chi ph trn 1000 gtslhh lm tng chi ph l
1,09 /1000
- C th:
Do gi bn dvsp (C) gim, sn phm A&B khng i l cho chi ph ny tng 15,45
=> DN phi tm hiu nguyn nhn do cht lng sn phm (NVL, tay ngh,)
hay do quan h cung cu trn th trng => Bin php
Nhn t sn lng v c bit gi thnh n v lm cho ch tiu chi ph ny
gim14,36 (do gi thnh lm gim 13,88 ) => DN qun l sn xut tt, nu gi
bn khng i th DN s tit kim c 14,36 /1000
Doanh nghip cn phi xem xt 2 vn trn: v DN mua NVL vi ga r gim
chi ph sx dn n cht lng SP km => gi bn SP gim dn n hiu qu kinh
doanh gim => DN cn c bin php iu chnh hp l
Bi tp 22, yu cu 2
4/8/2012
19
CM0
21
(3) Phn tch tnh hnh thc hin k hoach chi ph NVL
- T l hon thnh KH chi ph NVL lin h kt qu sn xut
IC/Q =
CM1
X 100(%)
CM0 IQ
22
Tiu th
X 100
q0i.p0i
- Trong :
Tt : T l hon thnh k hoch tiu th
q1i, q0i: Khi lng sn phm hng ha dch v (i) tiu th thc t v
KH
p0i: Gi bn n v sn phm dch v (i) k hoch (khng bao gm
thu GTGT)
Nu > 100%: DN vt KH tiu th SPHHDV
Nu < 100%: DN khng hon thnh KH tiu th SPHHDV
Nu = 100%: DN hon thnh KH tiu th SPHHDV
Bi tp 33: yu cu 3
4/8/2012
24
25
TM =
q0i.p0i
26
Bng phn tch tnh hnh tiu th theo mt hng & theo
th trng
Mt hng th trng tiu
th
K hoch
Thc
hin
Thc hin so vi K
hoch
+/-
1. Mt hng A
- Th trng X
- Th trng Y
-
2. Mt hng B
- Th trng M
- Th trng N
-
4/8/2012
27
LI NHUN
doanh
Cng thc xc nh
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29
Trong
Gf :Tng li nhun gp
qi:s lng mt hng (i) tiu th
pi :gi bn n v sn phm (khng c VAT)
di :chit khu thng mi
ri :doanh thu hng bn b tr li trn 1 vsp i
gi :gim gi hng bn vsp i
ti :Thu tiu th mt hng I (Thu XK, thu tiu th B, VAT theo phng
php trc tip)
ci :gi vn hng bn n v sn phm i
fi:li nhun gp n v sn phm i: fi= (pi di ri gi ti ci)
ni :doanh thu thun n v sn phm i: ni = pi di ri gi ti
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30
31
4/8/2012
32
33
IG =
G1f
G0f
X 100(%)
34
Cc nhn t nh hng
- 1. Do sn lng tiu th:
Gq = (Tt 1)G0f
- 2. Do kt cu sn phm hng ho tiu th
Gk = (qi1 qi0)(pi0 di0 ri0 gi0 ti0 ci0) - Gq
- 3. Do gi bn n v sn phm
Gp = qi1(pi1 pi0)
- 4. Do chit khu thng mi
Gd = - qi1(di1 di0)
- 5. Do doanh thu hng bn b tr li trn vsp
Gr = - qi1(ri1 ri0)
- 6. Do gim gi hng bn
Gd = - qi1(gi1 gi0)
4/8/2012
35
Cc nhn t nh hng
- 7. Do thu tiu th vsp hng ho tiu th
Gt = - qi1(ti1 ti0)
- 8. Do gi vn hng bn n v sn phm
Gc = -qi1(ci1 ci0)
- 9. Do doanh thu thun trn 1 vsp
Gd = qi1(ni1 ni0)
- 10. Do li nhun gp trn 1 vsp
Gd = qi1(fi1 fi0)
4/8/2012
36
Hoc Gf = Gq + Gk + Gn + Gc
Hoc Gf = Gq + Gf
4/8/2012
37
Li nhun thun
- Do tng chi ph bn hng
Gs = - (S1- S0)
- Do tng chi ph qun l DN
Gs = - (A1- A0)
- Tng hp li nhun thun
Pf1 = (Gq + Gk + Gp + Gd + Gr + Gg + Gt + Gc ) + GS + GA
Pf1 = Gf + GS + GA
4/8/2012
38
V d
SP
S lng sn
phm tiu th
(ci)
Gi bn vsp
gm c VAT
(n/ci)
Chit khu
thng mi
(n/ci)
Gim gi hng
bn vsp
(n/ci)
Gi vn hng
bn (n/ci)
Nm
trc
Nm
trc
Nm
trc
Nm
trc
Nm
trc
Nm
nay
Nm
nay
Nm
nay
Nm
nay
Nm
nay
7.000
6.300
440
440
300
310
6.000
5.400
275
308
180
170
3.000
3.600
330
330
250
240
4/8/2012
39
Bng tnh
(ch tnh theo gi khng c thu VAT)
SP
q0i.p0i
q1i.p0i
q1i.p1i
q0i.d0i
q1i.d0i
q1i.d1i
q0i.g01
q1i.g01
q1i.g1i
280.000
252.000
252.000
3.500
3.150
2.520
700
630
150.000
135.000
151.000
1.800
1.620
1.620
540
90.000
108.000
108.000
900
1.080
1.440
300
360
720
520.000
495.000
511.200
6.200
5.850
5.580
1.000
990
1.260
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40
Bng tnh
Sn phm
Tng li nhun gp
q0i.c0i
q1i.c0i
q1i.c1i
Nm trc
Nm nay
210.000
189.000
195.300
65.800
54.180
108.000
97.200
91.800
40.200
57.240
75.000
90.000
86.400
13.800
19.440
393.000
376.200
373.500
119.800
130.860
4/8/2012
41
Phn tch
- T l hon thnh KH:
(130.860 : 119.800).100% = 109,2% (+ 9,2%)
Chnh lch tuyt i: 130.860 - 119.800 = + 11.060 (n)
- Do nh hng ca cc nhn t
Do sn lng tiu th
Gq = ((495.000 : 520.000) 1) x 119.800 = - 5.760
Do c cu mt hng tiu th
Gk = (6.300 7000)(400 5 1 300) + (5.400 6.000)(250 3 180) +
(3.600 3.000)(300 3 1 250) (- 5.760) = - 2.080
Do gi bn vsp: Gk = 511.200 495.000 = +16.200
42
Tng hp
4/8/2012
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45
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