MAI TH VN ANH

Lp: BD K ton trng

KIM TRA
Mn: T chc k ton qun tr

bi:
Cng ty snh s Bnh Minh sn xut 3 sn phm: Khay, cc, a ng cc, sn phm
sn xut theo 1 b khay c 4 cc v 4 a ng cc. C k hoch v doanh thu v
chi ph ca Cng ty trong thng nh sau:
VT: 1.000
Ch tiu
Thng 8/2012
Doanh thu tiu th
600.000
Bin ph
450.000
S d m ph
150.000
nh ph
72.000
Thu nhp thun
78.000
Thu thu nhp (28%)
21.840
Thu nhp sau thu
56.160
D nh tiu th 10.000 b sn phm. C cu phn phi k hoch nh sau: khay
40%, cc 30%, a ng cc 30% so vi doanh thu tiu th sn phm.
Yu cu:
1, Xc nh doanh thu tiu th d kin ca tng loi sn phm.
2, Nu t l s d m ph ca cc l 10%,ca a ng cc l 30% th t l s
d m ph ca khay l bao nhiu.
3, Mt b sn phm l 1 khay 4 cc v 4 a, vic lp k hoch doanh thu trong
thng cng theo b sn phm. Nu cng ty bn 10.000 b sn phm th gi bn v bin
ph n v sn phm ca tng loi l bao nhiu? Lp bo co theo s d m ph.
4, Gi s rng doanh thu tiu th thc t thng 8 ca cng ty l 450.000, c cu
doanh thu sn phm tiu th l 60% khay, 20% cc, 20% da ng cc. T l s d
m ph bnh qun v tng s d m ph thc t t c trong thng 8 l bao nhiu.
5, Trng phng th trng ca cng ty xem xt kt qu t c ca thng
8 v thy rng thc t khng t c nh k hoch. Theo ngh ca trng phng
tip th cn nghin cu li gi bn ca khay v gi ny qu cao v do vy nh hng
n vic m rng th trng tiu th lu di ca cng ty, trng phng c xut 1
vi bin php so vi k hoch nh sau:
Bin php 1: Gim gi ca khay xung cn 22 v d tnh s lng khay tiu th
s tng 20%, vic gim gi ny khng nh hng n lng tiu th 2 loi sn phm
cn li nh k hoch.

Bin php 2: Gim gi ca khay xung cn 21 v d tnh s lng khay tiu th

s tng 50% v cng vi vic tiu th c khay th 2 loi sn phm cn li cng tiu
th tng 30% cho mi loi.
Theo bn chn bin php no? V sao?
BI LM:
1, Doanh thu tiu th d kin ca tng loi sn phm
- Khay = 40% * 600.000 = 240.000 (1000)
- Cc = 30% * 600.000 = 180.000 (1000)
- a = 30% * 600.000 = 180.000 (1000)
2, Nu t l s d m ph ca cc l 10%,ca a ng cc l 30% th t l s d m
ph ca khay l :
Cch 1:
Ta c:
- SDP ca cc = 10% * 150.000 = 15.000 (1000)
- SDP ca a = 30% * 150.000 = 45.000 (1000)
- SDP ca khay = 150.000 ( 15.000 + 45.000) = 90.000 (1000)
Suy ra: T l SDP ca khay = 90.000/150.000 = 0,6 = 60%
Cch 2:
Gi tng s d m ph ca 3 loi sn phm = 100%
Suy ra: T l s d m ph ca khay = 100% - ( 10% + 30% ) = 60%
3, Mt b sn phm l 1 khay 4 cc v 4 a, vic lp k hoch doanh thu trong thng
cng theo b sn phm. Nu cng ty bn 10.000 b sn phm th gi bn v bin ph
n v sn phm ca tng loi l :
Ta c gi bn ca sn phm:
- Khay = DT tiu th / SL tiu th = 240.000/ (1*10.000) = 24 (1000)
- Cc = DT tiu th / SL tiu th = 180.000/ (4*10.000) = 4,5 (1000)
- Khay = DT tiu th / SL tiu th = 180.000/ (4*10.000) = 4,5 (1000)
Bin ph n v ca sn phm:
Ta c: T l SDP = (g-a)/g => a = g T l SDP * g = g(1-T l SDP)

Vy bin ph n v ca:
- Khay = 24 (1- 60%) = 9,6 (1000)
- Cc = 4,5 (1- 10%) = 4,05 (1000)
- Khay = 4,5 (1- 30%) = 3,15 (1000)
4, Gi s rng doanh thu tiu th thc t thng 8 ca cng ty l 450.000, c cu doanh
thu sn phm tiu th l 60% khay, 20% cc, 20% da ng cc. T l s d m ph
bnh qun v tng s d m ph thc t t c trong thng 8 l:
Ta c:
- TL SDP bnh qun = TL SDP tng loi SP * kt cu doanh thu tng loi SP
= (0,6 * 0,6) + (0,2 * 0,1) + (0,2 * 0,3) = 0,44 = 44%
- Tng s d m ph thc t = TL SDP bnh qun * Tng doanh thu tiu th
= 44% * 600.000 = 264.000 (1000)
5, Trng phng c xut 1 vi bin php so vi k hoch nh sau:
Bin php 1: Gim gi ca khay xung cn 22 v d tnh s lng khay tiu th
s tng 20%, vic gim gi ny khng nh hng n lng tiu th 2 loi sn phm
cn li nh k hoch.
Gi gim => Bin ph gim
- Tng bin ph lc ny = 450.000 [(24-22)*10.000] = 430.000 (1000)
- DT tiu th khay lc ny = (10.000 + 10.000*20%)*22 = 264.000 (1000)
- Tng DT tiu thu lc ny = 264.000 + 180.000 + 180.000 = 624.000 (1000)
- Bo co thu nhp lc ny:
Ch tiu
Doanh thu tiu thu
Bin ph
S d m ph
nh ph
Thu nhp thun
Thu thu nhp (28%)
Thu nhp sau thu

624.000
430.000
184.000
72.000
122.000
34.160
87.840

Bin php 2: Gim gi ca khay xung cn 21 v d tnh s lng khay tiu th

s tng 50% v cng vi vic tiu th c khay th 2 loi sn phm cn li cng tiu
th tng 30% cho mi loi.

Tng t nh trn ta c:
- Tng bin ph lc ny = 450.000 [(24-21)*10.000] = 420.000 (1000)
- DT tiu th khay lc ny = (10.000 + 10.000*20%)*21 = 315.000 (1000)
- DT tiu thu cc lc ny = (40.000 + 40.000*30%)*4,5 = 234.000 (1000)
- DT tiu thu a lc ny = (40.000 + 40.000*30%)*4,5 = 234.000 (1000)
- Tng DT tiu thu lc ny = 315.000 + 234.000 + 234.000 = 783.000 (1000)
- Bo co thu nhp lc ny:
Ch tiu
Doanh thu tiu thu
Bin ph
S d m ph
nh ph
Thu nhp thun
Thu thu nhp (28%)
Thu nhp sau thu

783.000
420.000
363.000
72.000
291.000
81.480
209.520

Qua kt qu tnh ton ta thy, thu nhp sau thu ca bin php 2 > bin php 1. vy
cng ty Bnh Minh nn la chn bin php 2.