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BCTNLVTNTLVN
BCTNLVTNTLVN
KHOA.
----------
Bo co tt nghip
ti:
Mi quan h gia li nhun v chi ph ca sn phm
in n ca cng ty TNHH Qung co v Thng Mi
An Khnh. Gii php ti a ha li nhun cho cng ty
trong thi gian ti
MC LC
DANH MC BNG BIU...................................................................................................9
Chng 1. TNG QUAN NGHIN CU TI............................................................12
1.1 Tnh cp thit nghin cu ca ti..........................................................................12
1.2 Xc lp v tuyn b ...................................................................................................12
1.3 Cng trnh nghin cu lin quan................................................................................13
1.4 Mc tiu nghin cu...................................................................................................14
1.5 i tng v phm vi nghin cu..............................................................................14
1.5.1 i tng nghin cu.........................................................................................14
1.5.2 Phm vi nghin cu.............................................................................................14
1.6 Ngun s liu nghin cu...........................................................................................15
1.7 Kt cu ti..............................................................................................................15
1.8 Mt s khi nim v ni dung c s nghin cu......................................................15
1.8.1 L lun chung v chi ph.....................................................................................15
1.8.1.1 Khi nim chi ph sn xut:......................................................................................15
1.8.1.2 Phn loi chi ph sn xut.........................................................................................15
1.8.1.3 Ch tiu phn tch.....................................................................................................17
1.8.1.4 Nhn t nh hng ti chi ph sn xut...................................................................20
1.8.2 L lun chung v li nhun.................................................................................21
1.8.2.1 Khi nim: ...............................................................................................................21
1.8.2.2 Phn loi:.................................................................................................................21
1.8.2.3 Cc nhn t tc ng ti li nhun...........................................................................21
1.8.2.4 ngha kinh t ca li nhun..................................................................................22
1.8.3 Mi quan h gia chi ph v li nhun................................................................22
1.8.3.1 Doanh thu v doanh thu cn bin.............................................................................22
1.8.3.2 iu kin ti a ha li nhun.................................................................................22
1.8.4 Phn nh ni dung nghin cu...........................................................................23
Chng 2. NH GI THC TRNG CHI PH, LI NHUN V MI QUAN H
GIA CHI PH V LI NHUN......................................................................................24
2.1 Phng php h nghin cu.......................................................................................24
2.1.1 Phng php thu thp d liu.............................................................................24
2.1.2 Phng php x l tng hp s liu...................................................................24
2.2 Thc trng chi ph v li nhun ca cng ty TNHH Qung co v Thng mi An
Khnh...............................................................................................................................25
2.2.1 Tng quan v cng ty TNHH Qung co v Thng mi An Khnh.................25
2.2.1.1 S lc v cng ty TNHH qung co v thng mi An Khnh.............................25
2.2.1.2 Chc nng nhim v ca cc phng ban trong cng ty............................................25
2.2.1.3. S t chc ca cng ty.......................................................................................26
2.2.2 Thc trng v chi ph v li nhun ca cng ty trong giai on 2006-2009.......26
2
LI CAM KT
Ngy..ThngNm 2010
Sinh vin thc hin
Trn Th Tuyn
4
LI CM N
Li u tin em xin chn thnh cm n thy gio Thc s Phng Danh Thng B
mn kinh t hc vi m, thy tn tnh ch bo, hng dn, gii p v tho g nhng kh
khn cho em trong sut thi gian thc tp v hon thin chuyn tt nghip ny.
Em cng xin chn thnh cm n ban lnh o v ton th cc c cc ch v cc anh
cc ch ang lm vic ti cng ty TNHH Qung co v Thng mi An Khnh, c bit c
Lu Minh H - Gim c cng ty TNHH Qung co v thng mi An Khnh nhit
tnh gip em, to iu kin cho em thc tp cng nh lm quen vi mi trng lm vic
thc t trc khi em tt nghip.
DANH MC S HNH V
DANH MC BNG BIU...................................................................................................9
Chng 1. TNG QUAN NGHIN CU TI............................................................12
1.1 Tnh cp thit nghin cu ca ti..........................................................................12
1.2 Xc lp v tuyn b ...................................................................................................12
1.3 Cng trnh nghin cu lin quan................................................................................13
1.4 Mc tiu nghin cu...................................................................................................14
1.5 i tng v phm vi nghin cu..............................................................................14
1.5.1 i tng nghin cu.........................................................................................14
1.5.2 Phm vi nghin cu.............................................................................................14
1.6 Ngun s liu nghin cu...........................................................................................15
1.7 Kt cu ti..............................................................................................................15
1.8 Mt s khi nim v ni dung c s nghin cu......................................................15
1.8.1 L lun chung v chi ph.....................................................................................15
1.8.1.1 Khi nim chi ph sn xut:......................................................................................15
1.8.1.2 Phn loi chi ph sn xut.........................................................................................15
1.8.1.3 Ch tiu phn tch.....................................................................................................17
1.8.1.4 Nhn t nh hng ti chi ph sn xut...................................................................20
1.8.2 L lun chung v li nhun.................................................................................21
1.8.2.1 Khi nim: ...............................................................................................................21
1.8.2.2 Phn loi:.................................................................................................................21
1.8.2.3 Cc nhn t tc ng ti li nhun...........................................................................21
1.8.2.4 ngha kinh t ca li nhun..................................................................................22
1.8.3 Mi quan h gia chi ph v li nhun................................................................22
1.8.3.1 Doanh thu v doanh thu cn bin.............................................................................22
1.8.3.2 iu kin ti a ha li nhun.................................................................................22
1.8.4 Phn nh ni dung nghin cu...........................................................................23
Chng 2. NH GI THC TRNG CHI PH, LI NHUN V MI QUAN H
GIA CHI PH V LI NHUN......................................................................................24
2.1 Phng php h nghin cu.......................................................................................24
2.1.1 Phng php thu thp d liu.............................................................................24
2.1.2 Phng php x l tng hp s liu...................................................................24
2.2 Thc trng chi ph v li nhun ca cng ty TNHH Qung co v Thng mi An
Khnh...............................................................................................................................25
2.2.1 Tng quan v cng ty TNHH Qung co v Thng mi An Khnh.................25
2.2.1.1 S lc v cng ty TNHH qung co v thng mi An Khnh.............................25
2.2.1.2 Chc nng nhim v ca cc phng ban trong cng ty............................................25
2.2.1.3. S t chc ca cng ty.......................................................................................26
2.2.2 Thc trng v chi ph v li nhun ca cng ty trong giai on 2006-2009.......26
2.2.2.1 Thc trng v vic thc hin li nhun ca cng ty................................................26
2.2.2.2 Thc trng v thc hin chi ph ca cng ty............................................................16
2.2.2.3 Mi quan h gia chi ph sn xut kinh doanh v li nhun ti cng ty TNHH
Qung co v Thng mi An Khnh trong giai on 2007-2009. ....................................17
2.2.3 Nhn t tc ng n vic phn tch chi ph v li nhun ca cng ty..............18
Trng H Thng mi
10
Trng H Thng mi
DANH MC T VIT TT
Trn Th Tuyn
AFC:
ATC:
AVC:
BHXH:
Bo him x hi
BHYT:
Bo him y t
TC:
Tng chi ph
TFC:
Tng chi ph c nh
TVC:
MC:
Chi ph cn bin
TR:
MR:
11
Trng H Thng mi
1.2 Xc lp v tuyn b
Nhn thc t vic nghin cu li nhun v chi ph ca doanh nghip, thy c tnh
cp thit cn phi nghin cu a ra gii php cho doanh nghip hot ng hiu qu,
Trn Th Tuyn
12
Trng H Thng mi
13
Trng H Thng mi
14
Trng H Thng mi
1.7 Kt cu ti.
Bao gm: ngoi li cam kt, li cm n, mc lc, danh mc bng biu, ti liu
tham kho th ti gm c ba chng ni dung.
Chng 1. TNG QUAN NGHIN CU TI.
Chng 2.
NHUN
Chng 3.
THNG MI AN KHNH.
Trn Th Tuyn
15
Trng H Thng mi
TFC - Chi ph c nh: l nhng chi ph khng ph thuc trc tip vo s lng v
c cu hng ha tiu th. Trong thc t l nhng chi ph khu hao, tin hnh thu nh
v ti sn, lng hnh chnh, bo him2
TVC Chi ph bin i: l nhng chi ph ph thuc trc tip vo s lng v c
cu hng ha tiu th.2
MC Chi ph cn bin, l mc tng tng chi ph khi sn lng tiu th tng thm
mt n v. iu cho thy nu gi bn mt n v sn phm cao hn chi ph bin th
vic tng sn lng hng ha l c li nhun.2
Tng chi ph: l tng chi ph c nh v chi ph bin i.2
* Theo tiu thc tip cn chi ph:
Chi ph kinh t: L gi tr ton b cc chi ph s dng cc yu t u vo mt
phn cc chi ph c hi tim n.3
Chi ph k ton: l nhng khon chi ph m doanh nghip phi thc s b ra sn
xut hng ha v dch v trong mt thi k c th hin trn s sch k ton.3
Chi ph c hi: l nhng khon chi ph b mt i do khng s dng ngun la chn
theo phng n ti u.3
* Theo cng dng kinh t:
Chi ph sn xut chung: phn nh chi ph sn xut chung ca nh my, phn xng
trong doanh nghip bao gm lng cng nhn qun l nh my, phn xng, cc khon
trch theo lng ca cng nhn sn xut, khu hao TSC dng chung cho hot ng ca
nh my, phn xng v nhng chi ph khc lin quan n hot ng ca phn xng, nh
my sn xut.4
Chi ph bn hng: gm ton b chi ph pht sinh lin quan n cng vic tiu th
sn phm, hng ha dch v trong k.4
Phm Cng on Nguyn Cnh Lch (2004), gio trnh kinh t doanh nghip thng mi NXBTK
Phm Vn Minh (2007), kinh t hc vi m 2 trng KTQD,NXB L XH
4
Ng th chi, Trng Th Thy 2008. k ton ti chnh, nxb ti chnh
3
Trn Th Tuyn
16
Trng H Thng mi
Chi ph qun l doanh nghip: gm ton b cc khon chi ph pht sinh lin quan
n qun tr kinh doanh v qun tr hnh chnh trong phm vi ton doanh nghip m khng
tch c cho bt c hot ng ca phn xng hay nh my no.5
TC = TFC + TVC
TFC: tng chi ph bin i
TVC: tng chi ph bin i
th
C
TC
TVC
TFC
Hnh 1.1 th cc ng tng chi ph, tng chi ph c nh, tng chi ph bin
i
Nhn xt: hai ng TC v TVC song song vi nhau v sn xut thm mt n v
sn lng th tng chi ph v tng chi ph bin i cng tng ln mt lng l nh nhau,
khong cch gia TC v TVC ng bng TFC.
b. Chi ph bnh qun (ATC)
Chi ph bnh qun l chi ph sn xut cho mt n v sn phm. Chi ph trung bnh
l ch tiu quan tm c bn ca ngi sn xut.7
Cng thc:
ATC = AFC + AVC
5
Trn Th Tuyn
17
Trng H Thng mi
hoc: ATC =
Trong :
TC
Q
th minh ha:
AC
AFC
0
Q
Trn Th Tuyn
MC =
TC
= TC ' ( Q )
Q
TC = TC1 TC2
= Q1 Q2
TC1: Tng chi ph sn xut sn lng Q1
TC2: Tng chi ph sn xut sn lng Q2
TC(Q): o hm bc nht ca TC theo Q
18
Trng H Thng mi
th:
C
MC
MC
AC
AVC
C2
C1
0
Q1
Q2
Trn Th Tuyn
19
Trng H Thng mi
Trn Th Tuyn
20
Trng H Thng mi
= TR TC hoc = (P AC) x Q
1.8.2.2 Phn loi:
Li nhun k ton: c xc nh bng cch ly doanh thu tr i chi ph tnh ton.
l khon chi ph khng tnh n nhng chi ph tim n hay chi ph c hi.
Li nhun kinh t: c xc nh bng tng doanh thu tr i chi ph kinh t. So vi
li nhun tnh ton, li nhun kinh t nh hn do khi tnh ton ta phi tr i nhng khon
chi ph tim n hay chi ph c hi ca doanh nghip mt i khi thc hin d n kinh doanh
ny.
Trn Th Tuyn
21
Trng H Thng mi
thc y nhanh qu trnh tiu th v thu hi vn, c bit l hot ng xc tin thng mi
v hot ng marketing, cng tc ti chnh.
TR = P(Q) x Q = aQ bQ2
MR = TR/Q = TR(Q)
d dTR dTC
=
= 0 MR MC = 0 MR = MC
dq dq
dq
Do vy ti a ha li nhun doanh nghip s chn mc sn lng q*, ti
doanh thu bin bng chi ph bin v MR trn ng MC. Hnh v minh ha.
Ti im MR giao vi MC, mc sn lng doanh nghip t c Q*
mc sn lng thp hn Q*, MR ln hn MC. Do nu bn ra thm mt sn
phm doanh nghip s tng c li nhun (hoc gim thua l) v phn doanh thu tng
thm ln hn phn chi ph tng thm do bn ra sn phm . Do doanh nghip s tng
sn lng bn ra.
Trn Th Tuyn
22
Trng H Thng mi
P
MC
MR
O
Q*
Trn Th Tuyn
23
Trng H Thng mi
2
AVC = a + b Q + c Q
Q= a + b P
MR =TR =
a 2
+ Q
b
b
+ Sau khi nhp d liu chy phn mm phn tch thng k ta c bng kt qu hi
quy
+ T bng hi quy ta s thy c kt qu iu tra. T rt ra kt lun thng qua
kt qu thu c. Kt qu thu c tm ra mc tiu ti a ha li nhun ca doanh
nghip thng qua mi quan h gia chi ph v doanh thu.
Trn Th Tuyn
24
Trng H Thng mi
25
Trng H Thng mi
Trn Th Tuyn
26
Trng H Thng mi
Ph lc
Trn Th Tuyn
Trng H Thng mi
Trn Th Tuyn
Trng H Thng mi
Doanh thu
(ng)
Li nhun
(ng)
Nm
Tng
Chnh lch
T l
Tng
Chnh lch
T l
2007
1.942.637.172
192.997.499
2008
2.086.051.579
143.414.407
7,38
213.219.399
20.221.900
10,48
2009
2.289.527.970
203.476.392
9,75
250.164.815
36.945.416
17,33
16
Ph lc
Nm 2007
Nm 2008
Nm 2009
1. Tng chi ph c nh
2. Tng chi ph bin i
Chuyn tt nghip
khoa kinh t
Sn lng
(m2)
Chi ph bin i
(ng)
Chi ph c nh
(ng)
C cu chi ph
(%)
Nm
T l %
Chi ph
bin i
bnh
qun
Tng chi ph
c nh
Chnh lch
tng chi ph
c nh
Chi ph
bin i
Chi ph
c nh
1.042,82
135.092.137
88,86
11,14
1.154.514.692
76.482.121
7,09
997,42
135.912.641
820.504
89,47
10,53
1.529.649.484
375.134.792
32,49
862,93
123.446.079
12.466.562
92,53
7,47
Tng
Chnh
lch
T l %
Tng
Chnh lch
2007
1.033.769
1.078.032.571
2008
1.157.505
123.736
11,97
2009
1.772.623
615.118
53,14
Chuyn tt nghip
khoa kinh t
Nm 2007
Nm 2008
Nm 2009
Ch tiu
S tin
(ng)
T trng
(%)
463.524.250
38.819.991
50.465.988
402.757.403
73.090.764
49.374.176
38,21
3,20
4,16
33,20
6,03
4,07
1.078.032.571
79.944.918
38.334.741
16.812.478
135.092.137
S tin
(ng)
T trng
(%)
35,51
2,16
5,14
35,96
6,53
4,18
88,86
6,59
3,16
1,39
458.188.831
27.873.230
66.327.965
464.037.669
84.211.655
53.875.341
1.154.514.69
2
66.586.050
31.928.971
37397.620
11,14
135.912.641
10,53
89,47
5,16
2,47
2,90
S tin
(ng)
619.451.083,6
37.029.341
95.052.995
603.049.261
109.438.910
65.627.894
1.529.649
.484
80.009.825
38.365.865
5.070.389
123.446.0
79
T trng
(%)
37,47
2,24
5,75
36,48
6,62
3,97
92,53
4,84
2,32
0,31
7,47
Chuyn tt nghip
khoa kinh t
1. chi ph nguyn vt
liu
2. Chi ph cng c dng
c
3. Chi ph nhin liu
4. Chi ph nhn cng
trc tip
5. Chi ph BHXH, kinh
ph cng on
6. Chi ph dch v mua
ngoi
1. Chi ph qun l
2. Chi ph khu hao ti
sn c nh
3. Chi ph tr li vay
chuyn tt nghip
khoa kinh t
doanh nghip, nhng loi chi ph ny cn phi gim ti thiu doanh nghip t hiu qu
s dng vn ti a.
Ch tiu
Nm 2007
Nm 2008
Nm 2009
1213124708
1290427333
1653095562
Tng li nhun
trc thu TNDN
192997499
213219399
250164815
T sut li nhun
0.15909123
0.16523162
0.15133113
tr
18 ng H Thng mi
chuyn tt nghip
khoa kinh t
tr
19 ng H Thng mi
chuyn tt nghip
khoa kinh t
Ta i chng minh du ca cc h s.
AVC t gi tr nh nht khi AVC=0 b + 2cQ = 0 Q = -b/2c
ng AVC l ng hnh ch U nn AVC>0 2c>0 c>0
Do Q>0 nn b/2c >0, m c>0 => b<0
Mt khc a>0 v mt doanh nghip khi sn xut t Q>0 th chi ph cho mi sn
phm phi ln hn 0 th AVC>0 v vy a>0.
2.3.3 Kt qu c lng.
S dng phn mm Eviews 6 ta c kt qu c lng sau:
* c lng hm chi ph bin i bnh qun s dng phng php bnh phng nh
nht ta thu c kt qu ca hm hi quy nh bng 2.1 kt qu phn tch hm chi ph
Trn Th Tuyn
tr
20 ng H Thng mi
Nm
2007
2008
2009
Qu
Sn lng
(m2)
Chi ph bin i BQ
(ng/m2)
Tng chi ph c nh
(ng)
347.161
331.886.341
956
27.683.978
II
199.595
240.511.438
1.205
32.617.049
III
272.971
272.971.233
1.000
44.162.953
IV
214.042
232.663.560
1.087
30.628.158
518.333
441.619.788
852
35.672.873
II
213.376
257.118.038
1.205
31.281.423
III
81.599
118.808.304
1.456
42.619.227
IV
344.197
336.968.563
979
26.339.119
381.304
341.267.271
895
35.117.382
II
499.182
398.347.468
798
29.228.120
III
249.457
280.390.128
1.124
28.678.949
IV
642.679
509.644.618
793
30.421.628
Nm
2007
2008
2009
Sn lng
Gi
Doanh thu
Gi vn
Li nhun
(m2)
(ng)
(ng)
(ng)
(ng)
272.077
1.855
504.702.835
457.354.979
47.347.856
II
209.706
2.159
452.754.175
413.375.395
39.378.780
II
293.646
1.770
519.753.420
461.254.890
58.498.530
IV
244.319
1.905
465.426.743
417.654.410
47.772.333
307.888
1.670
514.172.125
460.026.357
54.145.768
II
184.969
2.476
457.983.244
408.795.064
49.188.180
II
367.824
1.610
592.196.640
541.751.492
50.445.148
IV
241.864
2.157
521.699.570
462.259.267
59.440.303
301.051
1.679
505.464.629
448.567.080
56.897.549
II
332.612
2.058
684.515.496
615.857.842
68.657.654
II
250.128
2.034
508.759.335
439.771.835
68.987.500
IV
349.579
1.690
590.788.510
535.166.398
55.622.112
Qu
-9 2
AVC = 1676,998 0.002961Q + 2,49 x10 Q
-9 2
MC = 1676,998 0.005922Q + 7,47x10 Q
- Du ca cc h s
b = 0.002961< 0 ph hp v du.
-9
c = 7,47x10 > 0 ph hp v du..
Hm s: Q = 615119,9 174,557P
+ Kim nh ngha thng k.
P- value(b) = 0,0012 ch c 0,12% c lng h s b khng c ngha v mt thng
k.
F-statistic = 0,001216 ch c 0,1216% kh nng m hnh ny khng gii thch c
s bin ng ca hm cu.
R2 = 0,665488 hm hi quy ny gii thch c ti 66,5488% n hm cu, cn li
cc yu t khc ngoi gi nh hng ti cu ca ngi tiu dng.
- Xc nh hm doanh thu cn bin ta c:
Q
a
P =
b
Q a
xQ
b
a 2
MR = TR =
+ Q
b
b
TR = PxQ =
MR
= 3523,918 0,01146Q
= TR TC
= P * Q * AVC * xQ * TFC
= ( P * AVC*) xQ * TFC = (2.094,47 963,675) x 249.510 TFC
= 282.144.660 TFC
Qm =
0,002961
= 5.945 .783
2,49 x 2 x10 10
tit kim chi ph, tng quy m cht lng sn phm, u t my mc thit b k thut hin
i
Xt v c cu chi ph bin i, Chi ph tr lng cng nhn vin, bo him x hi lin
tc tng c v t trng v s tin m bo mc sinh hot cho ngi lao ng do lm
pht, gi c hng ha dch v tng lin tc qua cc nm. Chng t doanh nghip quan
tm n i sng vt cht tinh thn cho cn b cng nhn vin .Cuc sng ca ngi lao
ng c m bo, ngi lao ng yn tm, hng th lm vic v cng hin cho doanh
nghip, lm cho hiu qu lm vic tng ln. Chi ph cng c dng c c c cu ngy cng
gim xung, chng t doanh nghip tm c i tc kinh doanh cung cp cng c
dng c vi gi c gim xung, lm gim chi ph, gi thnh v tng tnh cnh tranh ca sn
phm.
Chi ph nguyn vt liu v c cu nm 2008 v 2009 thp hn nm 2007 doanh
nghip tm c ngun cung ng v nguyn liu vi gi r hn, n nh hn nm 2007.
Doanh nghip lin tc m rng sn xut trong ba nm, quy m ca doanh nghip tng
ln li nhun cng tng theo. Chng t vic m rng sn xut gip doanh nghip thc hin
tt chi ph v li nhun ca cng ty ti a ha li nhun.
cng ln nhng cng kh trnh khi nhng giai on m doanh nghip khng c n hng,
s lng cng nhn vin khng lm m vn c lng lm doanh nghip b tng chi ph
nhn cng ln ng k. Doanh nghip cn phn b ngun nhn lc hp l trnh tnh
trng ni tha ni thiu. Do tnh cht cng vic in n doanh nghip nn o to cng nhn
lm mi v tr trong xng khi b phn no thiu c th iu trc tip t b phn tha
trnh gy lng ph ngun lc cho doanh nghip. Tng nng sut lao ng ca cng nhn
gim chi ph tnh trn mt n v sn phm. Thc hin tr lng theo thnh phm, s cng
nhn lm nhiu hn s c hng lng nhiu hn v c ch khen thng cng khai,
khuyn khch tinh thn lm vic ca tng ngi tt hn. Trnh tay ngh ca ngi lao
ng cng cn c s o to, th h c s c kinh nghim, th h tr nng ng v nhit
huyt vi cng vic nhng cha thnh tho v chuyn mn k thut, chnh v vy cn phn
cng xen k ngi mi hc hi ngi c, thc hin cng vic mt cch sng to.
Gii php i vi vic gim thiu chi ph dch v mua ngoi: chi ph dch v mua
ngoi ca donh nghip tng ln ng k do cng c cc tc ng t pha nhn vin trong
cng ty. Vic phi tr cc khon dch v mua ngoi nh in, nc, in thoi, mng
internet tng ln do lm dng ca cng ca nhn vin trong cng ty. Nhn vin tranh th
gi in vi mc ch c nhn, s dng in nc khng tit kim, giy in vn phng cng
c ly s dng mc ch ring. Mc d hin ti chi ph ny khng nhiu nhng n s
khng nh nu ton b cn b nhn vin quen vi vic s dng ny. Chnh v vy doanh
nghip cn phi a ra quy nh s dng vt dng ca cng ty mt cc hp l nht nh:
cc phng ban t bo qun dng trc khi ra v, tt ton b h thng in nhm m
bo an ton cho doanh nghip chng chy n gy tn tht cho doanh nghip, tit kim tin
in thoi khng s dng vo mc ch c nhn. Vic a ra quy nh km theo s pht
hnh chnh nu khng thc hin, mc pht c th l mt ngy lng. Bn cnh vic s
dng my mc vn phng doanh nghip cng cn ch trng ti vic s dng tit kim
xng sn xut. Cn o to cng nhn trong qu trnh vn hnh my mc tit kim chi
ph.
* Gii php gim chi ph c nh
Tng chi ph c nh khi quy m sn xut thay i. Chnh v vy m mc d chi ph
c nh chim t trng nh trong tng chi ph nhng n cng c nh hng ln ti li
nhun ca cng ty. Nu sn lng sn xut ra t khin chi ph c nh bnh qun trn sn
phm tng ln lm gi thnh tng ln v li nhun v th cng gim xung. T nm 2007
n nay chi ph qun l doanh nghip lin tc tng ln. Chi ph qun l tng ch yu do
nguyn nhn, doanh nghip m rng quy m hot ng, nhng bn cnh l vic tng
cc khon chi ph v mua sm trang thit b vn phng.
m bo vic phn cng cng vic mt cch hiu qu, trnh tnh trng rnh ri ca
cc phng ban cng nh vic cha s dng ng ngi ng v tr. Trong cc phng ban
ca cng ty th phng k ton nhn ri vo cc ngy u thng v ch bn rn vo thi
im cui thng mi hch ton xc nh kt qu kinh doanh. Phng thit k th ch khi no
c n hng mi bt tay vo lm vic. Cn phng kinh doanh th li bn rn vi vic tm
khch hng, giao dch vi khch hng, son tho v k kt hp ng, xin cp php s dng
my in mu, my photocopy mu, i giao hng, nhiu khi cng vic qu cng thng gy
sc p cho nhn vin kinh doanh. Chnh v vy m bo cng tc hiu qu phng k
ton c th thc hin hp ng cng vic ca phng kinh doanh ch l giao dch v tp
trung vo chuyn mn t hiu qu cao nht. Cn phng k thut c th h tr vic giao
hng nu khi rnh ri.
Ti sn c nh nh hng trc tip ti sn xut kinh doanh ca cng ty. Chi ph
khu hao ti sn c nh c t trng ln th hai trong chi ph c nh. Tuy n chim t
trng khng cao trong tng chi ph nhng vic qun l c chi ph c nh s lm tng li
nhun ca cng ty. Vic tng quy m khin chi ph v ti sn c nh cng s tng ln do
phi tng nhp nhng loi my mc trang thit b s tng ln. Chnh v vy phi qun l ti
sn c nh hiu qu trnh tht thot gy lng ph cho doanh nghip. Doanh nghip cn lp
cng tc qun l, kim tra, tu b, sa cha nh k theo tng qu tng thng trnh hng
hc ln lm tng chi ph sa cha. Khi kim tra pht hin ra my mc hng hc c th tm
nguyn nhn v trch nhim thuc v i tng no quy trch nhim sa cha bi
thng cho mi ph tn. Tm ra li ca my trong thi gian bo hnh c m bo
doanh nghip s dng c loi my cht lng, gim chi ph thanh l ti sn.
Coi trng ch tn vi khch hng giao ng thi gian, a im to nim tin cho
khch hng. Thit lp mi quan h lm n lu di cho doanh nghip.
Nc ta hin nay v c cu t chc cng ty thng mi ch dng li cng ty nh
chnh v vy cnh tranh c th dn ti vic cung ng sn phm ch tha ch thiu. Nu t
chc c mt hip hi, tp trung cc doanh nghip sn xut sn phm in n, cc doanh
nghip c th h tr nhau cng sn xut kinh doanh. C nhng n hng qu ln trong thi
gian ngn phi hon thnh m doanh nghip khng th nhn c cng l mi quan
tm, nu khng doanh nghip s mt i mt khch hng ln. Chnh v vy s gip ca
hip hi doanh nghip s by t c kh khn v c hip hi gip v vt qua
nhng kh khn .
KT LUN
Li nhun v chi ph l thc o quan trng phn nh tnh hnh sn xut kinh doanh
ca cng ty. Trong sut thi gian doanh nghip thnh lp ti vic i vo sn xut kinh
doanh gp khng t kh khn v ti chnh, nhng mt khc vic thc hin chi ph tt
gip doanh nghip nng cao li nhun mc d mc tng cn cha cao. Chnh v vy
doanh nghip cng cn thc hin tt chi ph tng li nhun ca mnh. Cn qun l tt
chi ph chng gy tht thot lng ph cho doanh nghip. Nhng gii php tm thi t
c chi ph tt cng nh hng ti nhng mc tiu lu di chnh v vy doanh nghip
cng cn phi a ra quyt nh nhanh chng v kp thi cho nhng vn cn tn ti
cha thc hin c.
Trong thi gian thc tp di gc sinh vin thc tp em a ra mt s gii
php cp bch doanh nghip c th la chn ra quyt nh ng n cho doanh nghip
mnh. M c bit gii php v chi ph bin i, t trng chim qu cao, chnh v vy
doanh nghip cn phi ch ti chi ph ny nhiu hn.
phn 6.4 trong m hnh ny phn nh tc ng khng thay i ca chi ph cn bin khng
thay i.
Trong trng hp ng tng chi ph li ra (hnh b trong phn 6.3) chi ph cn bin
l tng dn. ng tng chi ph tr nn dc nh m rng u ra ti sn phm bin chi ph
tng ln. Chi ph ca mt n v thm tr nn ln hn. ng chi ph cn bin trong hnh
b phn 6.4 l c dc dng, n l tng ln v chi ph cn bin.
Trong trng hp ca ng tng chi ph l lm (hnh b phn 6.3) tnh hung ny
l b o nghch, t ng tng chi ph tr nn bng phng hn v s tng ln u ra, chi
ph cn bin gim xung. ng chi ph cn bin trong hnh c phn 6.4 c dc m.
Trng hp cui cng, ng tng chi ph c dng bt u l ng lm sau l
li (hnh d phn 6.3). Mang li ng chi ph cn bin hnh ch U trong phn 6.4, ban u
chi ph cn bin gim xung bi v cn bng kim sot my mc ca doanh nghip ang
c s dng mt cch hiu qu hn. ng MC hnh d phn 6.4 c mi quan h tng
qut ca doanh nghip, nu sn phm c y qu xa, kt qu s l chi ph cn bin tng
ln.