BA TAP CHONG 2: CH PH VA PHAN LOA CH PH

BA 2.1
Co faI IIou vo chI ph ban hang cua cong fy IA nhu sau:
ChI ph ban hang cua cong fy frong 6 fhang dau nam 2012 nhu sau: |dvf: 1.000 dong)
Thang
So Iuong san
pham fIou fhu
ChI ph Thang
So Iuong san
pham fIou fhu
ChI ph
1 1.800 290.000 4 1.700 285.000
2 1.000 250.000 5 1.300 265.000
3 2.000 300.000 6 2.100 305.000
ChI ph ban hang frong fhang 2 gom co:
o Hoa hong ban hang Ia 40.000.000 dong, fnh 5% fron doanh fhu fIou fhu, voI
don gIa ban khong doI qua cac fhang frong nam:
o TIon Iuong nhan vIon quan Iy phong kInh doanh, nhan vIon ban hang |hop
dong Iam vIoc 8 gIo/ ngay, fuan Iam vIoc 5 ngay): 140.000.000 dong.
o ChI ph khau hao faI san co djnh: 44.000.000 dong.
o ChI ph bao b, dong goI |fnh fhoo so Iuong san pham fIou fhu): 5.000.000
dong.
o ChI ph djch vu mua ngoaI |dIon, nuoc, dIon fhoaI, fhuo nha frung bay san
pham, van phong pham) la chI ph hon hop: 21.000.000 dong.
Yeu cuu:
1. Hay xay dung phuong frnh chI ph djch vu mua ngoaI.
2. Hay du fnh chI ph ban hang frong fhang 7 cua cong fy IA voI muc fIou fhu du kIon
Ia 1.900 san pham.
BA 2.2
Cong fy X san xuaf kInh doanh san pham Y. ao cao kof qua hoaf dong kInh doanh fhoI
dIom cuoI nam 2012 nhu sau:
1/ oanh fhu |50.000 sp x 12.000 d/ sp) 600.000.000
2/ CIa von hang ban 327.000.000
- ChI ph nguyon IIou fruc fIop 150.000.000
- ChI ph nhan cong fruc fIop 82.000.000
- ChI ph san xuaf chung 95.000.000
3/ IaI gop 273.000.000
4/ ChI ph ban hang 175.500.000
- ChI ph ban hang kha bIon, gom co: 65.500.000
Hoa hong ban hang 48.000.000
ChI ph van chuyon 17.500.000
- ChI ph ban hang baf bIon 110.000.000
5/ ChI ph quan Iy 89.000.000
- ChI ph quan Iy kha bIon 4.000.000
- ChI ph quan Iy baf bIon 85.000.000
6/ IoI nhuan 8.500.000
Iof rang faf ca cac chI ph kha bIon cua cong fy bIon dong fhoo khoI Iuong san pham,
ngoaI fru hoa hong ban hang bIon dong fhoo doanh fhu. ChI ph san xuaf chung kha bIon Ia
500 dong/ san pham.
Yeu cuu:
Hay Iap bao cao kof qua hoaf dong kInh doanh fhoo phuong phap fruc fIop.




OANH TH! 600.000.000
IN PHI 326.500.000
CP NVITT 150.000.000
CP NCTT 82.000.000
P CPSXC 25.000.000
P H 65.500.000
P QIN 4.000.000
SO ! AM PHI 273.500.000
INH PHI 265.000.000
P CP SXC 70.000.000
P H 110.000.000
P QIN 85.000.000
IOI NH!AN 8.500.000




BA 2.3
Nam 2011 Ia nam hoaf dong dau fIon cua cong fy W, co faI IIou vo chI ph san xuaf, chI ph
ban hang, quan Iy doanh nghIop frong nam 2011 nhu sau:
ChI ph kha bIon don vj:
o Ion ph nguyon vaf IIou fruc fIop: 135.000 dong/ san pham
o Ion ph nhan cong fruc fIop: 150.000 dong/ san pham
o Ion ph san xuaf chung: 75.000 dong/ san pham
o Ion ph ban hang, quan Iy: 45.000 dong/ san pham
ChI ph baf bIon:
o jnh ph san xuaf chung: 2.250.000.000 dong
o jnh ph ban hang, quan Iy: 6.000.000.000 dong
Trong nam 2011 cong fy da san xuaf 25.000 san pham, fIou fhu duoc 22.000 san pham, cuoI
nam 2011, cong fy W con fon kho 3.000 san pham voI fong chI ph san xuaf cua 3.000 san
pham fon kho Ia 1.350.000.000 dong.
Yeu cuu:
Hay Iap bao cao kof qua hoaf dong kInh doanh frong nam 2011 cua cong fy W fhoo
phuong phap foan bo va phuong phap fruc fIop. CIaI fhch su khac nhau vo IoI nhuan gIua
haI bao cao, nou co. Iof rang don gIa ban mof san pham Ia 700.000 dong/ san pham.

P SXC CHO 5.000 SP TON KHO = 330.000.000
TONC P SXC TRONC KY = 330.000.000 / 5.000 x 45.000 =
2.970.000.000


BA 2.4
Cong fy A chI san xuaf va kInh doanh mof IoaI san pham A. So du dau nam 2011 cua
faI khoan fhanh pham fon kho Ia 0. Nam 2011, san xuaf 45.000 san pham A nhung chI fIou
fhu duoc 40.000 san pham. CIa ban mof san pham A Ia 330.000 dong, bIon ph san xuaf
don vj Ia 115.000 dong, bIon ph ban hang quan Iy Ia 16.500 dong/ san pham A. jnh ph
ban hang va quan Iy nam 2006 Ia 1.794.000.000 dong.
Sau khI Iap bao cao kof qua hoaf dong kInh doanh fhoo phuong phap fruc fIop va
phuong phap foan bo, phong ko foan nhan fhay co su chonh Ioch vo IoI nhuan gIua haI
phuong phap Iap bao cao Ia 330.000.000 dong.
Yeu cuu: Hay cho bIof IoI nhuan nam 2011 |fhoo haI phuong phap Iap bao cao) Ia bao
nhIou




BA TAP CHONG 3: PHAN TCH MO QAN HK C-V-P
BA 3.1
Cong fy X san xuaf kInh doanh san pham A, nang Iuc san xuaf foI da Ia 80.000 san
pham.
ao cao kof qua hoaf dong kInh doanh nam 2011 cua cong fy A faI muc san xuaf va fIou
fhu 60.000 san pham A nhu sau:
on vj fnh: 1.000 dong
oanh fhu 7.200.000
CIa von hang ban 4.770.000
ChI ph nguyon vaf IIou fruc fIop 1.320.000
ChI ph nhan cong fruc fIop 1.200.000
ChI ph san xuaf chung 2.250.000
IaI gop 2.430.000
ChI ph ban hang, quan Iy doanh nghIop 1.875.000
IoI nhuan 555.000
Bict rang.
- ChI ph nguyon vaf IIou fruc fIop va chI ph nhan cong fru c fIop Ia chI ph kha bIon.
ChI ph san xuaf chung va chI ph ban hang, quan Iy doanh nghIop Ia chI ph hon
hop.
- Trong chI ph san xuaf chung, phan bIon ph chIom fy frong 40%.
- ChI ph ban hang, quan Iy doanh nghIop gom co cac bIon ph nhu sau: hoa hong ban
hang 5% fron gIa ban, bIon ph van chuyon: 4.000 dong/ san pham, bIon ph quan Iy:
5.000 dong/ san pham.
Yeu cuu:
1. - Iap bao cao kof qua hoaf dong kInh doanh fhoo so du dam ph nam 2011.
- Xac djnh san Iuong va doanh fhu faI dIom hoa von
- Vo do fhj mInh hoa
TONC CONC
ON VI
TY I
OANH TH! 7.200.000 120 100%
IN PHI 4.320.000 72 60%
CP NVITT 1.320.000
CP NCTT 1.200.000
P SXC 900.000
P HQIN 900.000
SO ! AM PHI 2.880.000 48 40%
INH PHI 2.325.000
P SXC 1.350.000
P HQIN 975.000
IOI NH!AN 555.000

ON AY KINH OANH = 2.880.000 / 555.000 = 5,189
Iom hoa von
San Iuong hoa von = 2.325.000/48 = 48.438
oanh fhu hoa von = 48.438 x 120 =





2. Cong fy du kIon fang chI ph quang cao, vay phaI fang chI ph quang cao Ia bao nhIou
do daf fy suaf IoI nhuan doanh fhu Ia 8%, fron doanh fhu cua 65.000 san pham.
3. Cong fy dua ra 2 phuong an:
- Phuong an 1: CIam gIa ban 10%, cong fy so fan dung 90% nang Iuc san xuaf.
- Phuong an 2: Thuc hIon bIon phap ban 1 san pham fang mon qua frj gIa 1.000
dong, dong fhoI fang chI ph quang cao 120.000.000 dong, fhoo kInh nghIom san
Iuong ban ra fang 30%.
Cong fy X non chon phuong an nao 7
PHONG AN 1

Ca ban gIam 10% |120 x 10% = 12) => so du dam ph don vj gIam 12
Tong so du dam ph du kIon = |48 - 12) x 90% x 80.000 = 2.592.000
Tong so du dam ph hIon faI = 2.880.000
Tong so du dam ph gIam |288.000)
IoI nhuan gIam |288.000)

PHONG AN 2
Ion ph don vj fang 1/sp => so du dam ph don vj gIam 1
Tong so du dam ph du kIon = |48 - 1) x 60.000 x 130% = 3.666.000
Tong so du dam ph hIon faI = 2.880.000
Tong so du dam ph fang 786.000
IoI nhuan fang 786.000

jnh ph fang 120.000
IoI nhuan gIam |120.000)

IoI nhuan fang 666.000


4. Tnh do Ion cua don bay hoaf dong, nou y nghIa. Van dung y nghIa cua don bay hoaf
dong, cho bIof nou doanh fhu fang 10% fh IoI nhuan fang bao nhIou 7
5. CIam doc cong fy X du kIon su dung nguyon IIou cao cap do san xuaf san pham, dIou
nay Iam cho chI ph nguyon IIou fang 4.000 dong/ san pham. Phuong an nay co fhuc hIon
duoc khong khI cong fy do ra muc fIou IoI nhuan Ia 1.415.000.000 dong 7
6. Cong fy X da ban duoc 45.000 san pham, nhung co khach hang you cau mua fhom
10.000 san pham nhung gIa ban phaI gIam f nhaf 10% va ra cac dIou kIon sau:
- Chaf Iuong san pha m phaI duoc nang cao hon fruoc do daf you cau nay, do do,
chI ph nguyon IIou fang fhom 1.000 dong/ san pham.
- Cong fy khong phaI fon chI ph hoa hong ban hang.
Muc fIou cua cong fy khI ban 55.000 sp Ia fhu duoc IoI nhuan 550.000.000 dong. CIa ban
fhap nhaf frong fruong hop nay Ia bao nhIou, hop dong nay co duoc ky kof khong 7

In hIon faI cua 45.000 SP = 48 x 45.000 2.325.000 = |165.000)




SP AN THM CAN ! AP
P = 72 + 1 6 = 67
P CH!A ! AP = 165.000/10.000 = 16,5
IN = 55.000/10.000 = 5,5
C NCHI = 89
C KH NCHI = 120 x 90% = 108
TH!C HIN





Bu 3.2:
Cong fy I chI san xuaf haI IoaI san pham A, , co faI IIou nhu sau: |don vj fnh: 1.000 dong)
San pham A San pham
CIa ban mof san pham: 600 400
ChI ph san xuaf kha bIon don vj: 360 160
Ion ph ban hang va quan Iy 1 san pham: 120 60
So du dam ph don vj 120 180
Ty Io so du dam ph 20% 45%
Tong djnh ph san xuaf, fIou fhu, quan Iy frong 1 nam cua cong fy I Ia 5.760.000
Yeu cuu:
1. CIa su, frong nam 2012, cong fy I du kIon fhuc hIon kof cau hang ban voI fy frong
doanh fhu cua san pham A Ia 60%, san pham Ia 40%. Hay xac djnh san Iuong fIou fhu
hoa von cua fung IoaI san pham fhoo fnh hnh fIou fhu du kIon frong nam 2012.
TY I SO ! AM PHI INH Q!AN
T cfy = X
T sp A = 60% X => SP = 20% | 60% X) = 12% X
T sp = 40% X => SP = 45% | 40% X)= 18% X

Ty Io SP bnh quan = |12%X + 18%X)/X = 30%

Ty Io sddp bq = 20% x 60% + 45% x 40% = 30%

T hoa von cfy = 5.760.000/30% = 19.200.000

T hoan von SPA = 60% x 19.200.000 = 11.520.000
SI hoa von SP A = 11.520.000/600 = 19.200 sp

T hoan von SP = 40% x 19.200.000 = 7.680.000
SI hoa von SP = 7.680.000/400 = 19.200 sp


2. Nou cong fy I muon fang so du an foan do han cho ruI ro frong kInh doanh fh cong
fy I non fang doanh fhu fIou fhu cua san pham nao 7 TaI sao 7
3. Iap bao cao kof qua hoaf dong kInh doanh fhoo so du dam ph, bIof rang san Iuong
fIou fhu frong nam Ia 20.000 san pham A va 35.000 san pham .
4. Nou fong doanh fhu cua cong fy van duy fr nhu khI fIou fhu 20.000 san pham A va
35.000 san pham , gIa ban va chI ph khong doI, nhung kof cau san pham fIou fhu duoc
fhay doI nhu sau: fy frong fIou fhu cua san pham A Ia 60% va fy frong fIou fhu cua san
pham Ia 40%; hay du doan IoI nhuan cua cong fy I so fang hay gIam 7 CIaI fhch 7 (Cbl
giai tbicb ma kbong tinb toan.
Bu 3.3:




Cong fy C chI san xuaf va fIou fhu mof IoaI san pham A. Trong nam 2012, ko foan quan
frj cong fy C da fhu fhap duoc cac fhong fIn sau:
Tnb bnb ticu tbu.
au nam 2012, cong fy C san xuaf va fIou fhu 50.000 san pham A voI gIa
ban Ia 100.000 dong/ san pham.
Tap bop cbi pbi (tinb cbo san /uong ticu tbu tbuc tc trong nam 2012.
ChI ph nguyon vaf IIou fruc fIop : 750.000.000 dong
ChI ph nhan cong fruc fIop : 1.250.000.000 dong
Ion ph ban hang va quan Iy : 500.000.000 dong
jnh ph ban hang va quan Iy : 300.000.000 dong
ChI ph san xuaf chung phaf sInh nam 2012 Ia 700.000.000 dong djnh ph
va 500.000.000 dong bIon ph.
Yeu cuu:
1. Iap bao cao kof qua hoaf dong kInh doanh cho nam 2012 fhoo phuong phap fruc fIop
|bao gom ca 3 cof: fong so, don vj va fy Io).
2. Iap bao cao kof qua hoaf dong kInh doanh cho nam 2006 fhoo phuong phap fruc fIop
|bao gom ca 3 cof: fong so, don vj va fy Io).
TONC CONC ON VI TY I
OANH TH! 5.000.000.000 100.000 100%
IN PHI 3.000.000.000 60.000 60%
CP NVITT 750.000.000
CP NCTT 1.250.000.000
P SXC 500.000.000
P HQIN 500.000.000
SO ! AM PHI 2.000.000.000 40.000 40%
INH PHI 1.000.000.000
P SXC 700.000.000
P HQIN 300.000.000
IOI NH!AN 1.000.000.000
SI HOA VON = 1.000.000.000/40.000 = 25.000 SP



3. Nam 2013, cong fy C xay dung chIon Iuoc fang kha nang tieu thu nh sau: Hoa
hong khuyon khch fIou fhu Ia 5% fron gIa ban duoc ap dung cho nhung san pham
fIou fhu vuof qua san Iuong hoa von fu 1 don 20.000 san pham, Ia 10% fron gIa
ban duoc ap dung cho nhung san pham fIou fhu vuof qua san Iuong hoa von fu
20.001 en 40.000 san pham. Vi cac yeu to khac khong thay oi so vi nam
2006, xac djnh san Iuong va doanh fhu nam 2013 do daf muc IoI nhuan
1.150.000.000 dong.
TAI IM HOA VON
IN = 0
TAI IM TI! TH! 45.000 SP




IN = |40.000 5% x 100.000) x 20.000 = 700.000.000
TAI IM TI! TH! 65.000 SP
IN = |40.000 10% x 100.000) x 20.000 + 700.000.000 = 1.300.000.000

IN MONC M!ON C!A CTY = 1.150.000.000 => SAN I!ONC TI! TH! MONC
M!ON NAM TRONC KHOANC T! 45.000 SP N 65.000 SP

SO I!ONC SP CAN TI! TH! = 45.000 + |1.150.000.000 700.000.000)/30 = 60.000
SP

3. Nou frong nam 2012 ngoaI khoI Iuong ban da bIof, cong fy con co kha nang ban sI Io
hang 2.000 san pham |cong fy co fho dap ung duoc) fh cong fy non djnh gIa ban san pham
cho Io hang nay Ia bao nhIou do co IoI nhuan chung frong nam 2012 Ia 1.025.000.000 dong
7 Thuong vu co fhuc hIon duoc khong, bIof rang nou ban Io hang nay, cong fy phaI fon
fhom chI ph bao b Ia 8.000 dong/ san pham va khach hang you cau gIa ban phaI gIam f
nhaf Ia 15% so voI gIa ban hIon faI 7

Bu 3.4:
TaI cong fy A frong nam 20x1 co cac faI IIou IIon quan don vIoc san xuaf va fIou fhu san
pham nhu sau: |don vj fnh: 1.000 dong)
+ So Iuong san pham fIou fhu: 80.000 san pham
+ CIa ban mof san pham: 400
+ Tong gIa von hang ban: 22.600.000
- Trong do: Nguyon vaf IIou fruc fIop 8.000.000
Nhan cong fruc fIop 6.400.000
ChI ph san xuaf chung kha bIon 3.200.000
ChI ph san xuaf chung baf bIon 5.000.000
+ Hoa hong ban hang Ia 5% fron gIa ban
+ ChI ph bao b dong go I 20 / san pham
+ Tong chI ph quang cao frong nam 3.000.000
+ ChI ph quan Iy doanh nghIop kha bIon 800.000
+ ChI ph quan Iy doanh nghIop baf bIon 4.000.000
Yeu cuu:
1. Cong fy co nang Iuc san xuaf foI da Ia 130.000 san pham/ nam, voI kof qua kInh
doanh fron, ban gIam doc cong fy dang xom xof mof so phuong an caI fIon hoaf dong cho
nam 20x2 nhu sau:
- Phuong an 1: CIam 5% gIa ban do fang khoI Iuong fIo u fhu Ion don nang Iuc foI
da.
- Phuong an 2: Tang gIa ban 25%, fang chI ph quang cao 8.000.000 va fang fIon hoa
hong Ion bang 10% gIa ban. Nou fhuc hIon nhung dIou nay fh khoI Iuong fIou fhu
so fang 50%.
Non chon phuong an nao 7 TaI sao 7

AO CAO KT Q!A HK THO HINH TH!C SO ! AM PHI
TONC CONC ON VI TY I




OANH TH! 32.000.000 400 100%
IN PHI 21.600.000 270 67,5%
SO ! AM PHI 10.400.000 130 32,5%
INH PHI 12.000.000
IOI NH!AN |1.600.000)

PHONG AN 1

Ca ban gIam 5% x 400 = 20/sp
IN PHI ON VI CIAM |HOA HONC AN HANC) |20 5%x380) 1/SP
=> so du dam ph don vj gIam 19
Tong so du dam ph du kIon = |130 - 19) x 130.000 = 14.430.000
Tong so du dam ph hIon faI = 10.400.000
Tong so du dam ph fang 4.030.000

IoI nhuan fang 4.030.000
PHONG AN 2
Ca ban fang 25% x 400 = 100/sp => so du dam ph don vj fang 100
Ion ph don vj 10% x 500 = 50/sp => so du dam ph don vj gIam 30
SO ! AM PHI ON VI TANC 70


Tong so du da m ph du kIon = |130 + 70) x 80.000 x 150% = 24.000.000
Tong so du dam ph hIon faI = 10.400.000
Tong so du dam ph fang 13.600.000
IoI nhuan fang 13.600.000

jnh ph fang 8.000.000
IoI nhuan gIam |8.000.000)

IoI nhuan fang 5.600.000


2. CIa su cuoI nam 20x1, sau khI da fIou fhu duoc 80.000 san pham, mof cong fy nuoc
ngoaI muon mua 30.000 san pham nou gIa phaI chang |vIoc ban Io hang nay khong anh
huong g don fnh hnh fIou fhu frong nuoc cua cong fy). Tuy nhIon do ban duoc Io hang
nay, cong fy phaI fra fhom 1.100.000 ngan dong do quang cao cho san pham o haI ngoaI va
phaI fon fhom 30.000 dong nguyon IIou/ san pham do gIa cong IaI san pham cho dung fhoo
fIou chuan nuoc ngoaI nhung nguoc IaI cong fy khong phaI maf fIon hoa hong va bao b
dong goI.
Vay cong fy phaI ban cho doanh nghIop nuoc ngoaI gIa nao do co fho daf duoc f nhaf Ia
hoa von voI faf ca so san pham ban frong nam 20x1.





80.000 SP => DP CHUA BU DAP = 1.600.000

SP BAN THEM, CAN BU DAP:
BP: 270 + 30 -20 20 = 260
DP CHUA BU DAP: 1.600.000/30.000 = 53,3
DP BO SUNG: 1.100.000/30.000 = 36,7
LN MONG MUON: 0
GB = 350/SP







Bu 3.5:
Cong fy Namfox co faI IIou fIou fhu 20.000 san pham nam 2005 nhu sau: |dvf: 1.000 dong)
So fIon
oanh fhu 1.200.000
CIa von hang ban 900.000
ChI ph nguyon vaf IIou fruc fIop 400.000
ChI ph nhan cong fruc fIop 200.000
ChI ph san xuaf chung 300.000
IoI nhuan gop 300.000
ChI ph ban hang 260.000
ChI ph quan Iy doanh nghIop 110.000
ChI ph faI chnh |IaI fIon vay) 30.000
IoI nhuan fruoc fhuo |100.000)
ChI ph nguyon vaf IIou fruc fIop, nhan co ng fruc fIop hao ph fnh cho san pham. ChI ph
san xuaf chung phan hao ph fnh fhoo san pham Ia 6 / san pham, phan con IaI Ia chI ph
khau hao nha cua, may san xuaf, sua chua may san xuaf.
ChI ph ban hang gom hoa hong 5% fnh fron gIa ban, chI ph nhan vIon ban hang 10% gIa
ban, phan con IaI Ia chI ph khau hao nha va may ban hang.
ChI ph quan Iy doanh nghIop gom chI ph dIon fhoaI, fIon Iuong fra fhoo fhoI gIan, khau
hao.
ChI ph IaI fIon vay khong doI fhoo doanh fhu.
u an fhanh Iap cong fy co nang Iuc foI da 60.000 san pham.
Yeu cuu:
1. Iap bao cao kof qua hoaf dong kInh doanh fhoo phuong phap fruc fIop, xac djnh so
du an foan
2. Tnh do Ion don bay hoaf dong, muon gIam Io 60.000, hay ung dung do Ion don bay
hoaf dong do xac djnh can ban fang fhom bao nhIou san pham 7
3. CIa su da fIou fhu 30.000 san pham, co khach hang daf mua 1.000 san pham, cong
fy dap ung duoc, chI co chI ph hoa hong ban hang 5% gIa ban. Nou muon IoI nhuan fong
cong cho 31.000 san pham Ia 69.100, fh gIa ban moI san pham cua don hang nay Ia bao
nhIou 7
4. CIa su da fIou fhu 20.000 san pham, co khach hang do nghj mua 2.000 san pham,
khong hoa hong, cong fy dap ung duoc, nguoI quan Iy muon sau khI ban fhom fh hoa von.
Vay gIa ban moI san pham nay Ia bao nhIou 7
5. CIa su cong fy muon daf IoI nhuan sau fhuo Ia 43.200 fh phaI fIou fhu bao nhIou
san pham 7 Thuo suaf fhuo fhu nhap Ia 28%.
IN mong muon = 43.200/ 72% = 60.000
P 400.000
Tong SP mong muon 460.000
SP don vj 15/sp
SITT mong muon 30.667 sp
6. Khach hang you cau ban voI cac dIou kIon:
CIam gIa ban 10%
Thay doI bao b san pham, dIou nay Iam cong fy fon fhom chI ph 1/sp
Van chuyon don kho khach hang |ch ph van chuyon fang fhom Ia 800.000)
Cong fy mong muon sau khI fhuc hIon so fhu duoc IoI nhuan 1.000.000, hoI san Iuong fIou
fhu so Ia bao nhIou7





C CIAM 6 => SP ON VI CIAM 6
CP AO I TANC 1 => SP ON VI CIAM 1
CP HOA HONC CIAM 0,3 |6 x 5%) => SP ON VI TANC 0,3
CP NVH CIAM 0,6 |6 x 10%) => SP ON VI TANC 0,6
SP ON VI ! KIN = 8,9
IN mong muon = 1.000.000
P 1.200.000
Tong SP mong muon 2.200.000
SP don vj 8,9/sp
SITT mong muon 247.192 sp

7. Cong fy du kIon nou ban fron dIom hoa von so fhuong cho nhan vIon ban hang
2.000 d/sp. Cong fy phaI ban bao nhIou san pham do daf IoI nhuan Ia 67.000.000 d.
IM HOA VON
SITT HOA VON = 400.000/15 = 26.667 SP
IN = 0
AN TRN IM HOA VON
P TANC 2 => SP ON VI CIAM 2
SP ON VI ! KIN = 15 - 2 =13
IN MONC M!ON 67.000
P 0
TONC SP MM = 67.000
SITT = 67.000/13 = 5.154 SP

TONC SITT 26.667 + 5.154 =31.821 SP

8. CIa su cong fy muon daf IoI nhuan fruoc fhuo Ia 284.000, gIa ban, bIon ph va djnh
ph khong doI, ung dung do Ion don bay hoaf dong o muc fIou fhu 40.000 san pham do xac
djnh phaI fIou fhu bao nhIou san pham 7







BA TAP CHONG 4: O TOAN NGAN SA CH

Bu 4.1:
Cong fy A du kIon nam 20x7 fIou fhu duoc 21.000 san pham Y voI gIa ban 500.000
dong/ san pham, frong do quy I chIom 30%, quy II chIom 20%, quy III chIom 10%, con IaI Ia
quy IV, du kIon fon kho cuoI nam 20x7 Ia 250 san pham. Iap du foan cho fung quy va cho
ca nam:
Yeu cuu:
u foan fIou fhu bIof rang frong nam 20x6, cong fy A san xuaf va fIou fhu 20.000
san pham Y, frong do quy IV nam 20x6 chIom 40%, voI gIa ban 500.000 dong/ san pham va
cong fy Iuon ap dung chnh sach fhu fIon Ia 70% doanh fhu fhu fIon ngay frong quy, 30%
fhu o quy fIop fhoo.
u foan san xuaf bIof du kIon fon kho cuoI quy bang 10% nhu cau fIou fhu quy sau.
Chnh sach fhu fIon va fon kho duoc ap dung nhaf quan cho ca 2 nam 20x6 va 20x7.

CHI TI! I II III IV TC
SI SP TT 6.300 4.200 2.100 8.400 21.000
CIA AN 500 500 500 500 500
T TT 3.150.000 2.100.000 1.050.000 4.200.000 10.500.000
! KIN TH! TIN MAT
T! T Q!Y IV
NAM 20X6
1.200.000 1.200.000
T! T Q!Y I
NAM 20X7
2.205.000 945.000 3.150.000
T! T Q!Y II
NAM 20X7
1.470.000 630.000 2.100.000
T! T Q!Y III
NAM 20X7
735.000 315.000 1.050.000
T! T Q!Y IV
NAM 20X7
2.940.000 2.940.000
TC 3.405.000 2.415.000 1.365.000 3.255.000
! TOAN SAN X!AT
CHI TI! I II III IV Ca nam
SI SP TT 6.300 4.200 2.100 8.400 21.000




SI SP TON KHO
C!OI KY
420 210 840 250 250
TONC NH! CA! 6.720 4,410 2.940 8.650 21.250
SI SP TON KHO
A! KY
630 420 210 840 630
SI SP CAN SX



Bu 4.2:
Cong fy fhuong maI A dang Iap du foan cho quy I/20x8 voI ca c fhong fIn nhu sau :
Hang hoa A fon kho dau fhang 01/20x8 Ia 500 san pham.
KhoI Iuong san pham fIou fhu cua fhang 1/20x8 Ia 10.000 san pham, fhang sau cao
hon fhang fruoc 10%.
Cho do du fru fon kho cuoI moI fhang duoc quy djnh fhong nhaf frong nam Ia 10%
fron nhu cau fIou fhu fhang ko fIop.
on gIa mua duoc duyof frong nam 20x8 Ia 120.000 dong/ san pham.
No phaI fra vo mua hang hoa A frong fhang 11/20x7 don dau fhang 01/20x8 Ia
252.000.000 d, frong fhang 12/20x7 don dau fhang 01/20x8 Ia 864.000.000 d.
Hang hoa mua fhanh foan ngay frong fhang 40%, fhang ko fIop fhu nhaf 40%, fhang
ko fIop fhu haI 20% fron fong gIa mua. Cho do fhanh foan nay duoc ap dung nhaf quan cho
2 nam 20x7 20x8.
Yeu cuu :
1. Xac djnh fong chI ph mua hang cua fhang 11/20x7 va fhang 12/20x7.
2. Iap du foan mua hang hoa A frong quy 1 nam 20x8.
Bu 4.3:
Co faI IIou du kIon frong nam 20x9 cua cong fy Z nhu sau:
Quy 1 Quy 2 Quy 3 Quy 4
So Iuong san pham san xuaf
|san pham)
12.000 10.000 13.000 14.000
- jnh muc moI gIo Iao dong fruc fIop cong fy san xuaf duoc 5 san pham, don gIa Iuong cua
mof gIo Iao dong fruc fIop Ia 120.000 dong.
- jnh muc chI ph san xuaf chung fnh fhoo so gIo Iao dong fruc fIop: |dvf: 1.000 dong)

ChI ph san xua f chung
Io n ph 1 gIo Iao do ng
fru c fIo p
jnh ph/ na m
Va f IIo u gIa n fIop 8
ChI ph nhan vIo n quan Iy sa n xua f
|bao go m HXH, HYT va KPC)
2 1.800.000
jch vu mua ngoa I 4
a o fr ma y mo c fhIo f bj 3,5 700.000
Trch fruoc chI ph su a chu a Ion
fhIo f bj san xua f
80.000
Kha u hao fa I san co djnh 840.000




- Nhung chI ph phaI fra fIon dou duoc fhanh foan ngay frong quy.
Yeu cuu :
1. Iap du foan chI ph nhan cong fruc fIop nam 20x9 |chI fIof cho fung quy frong nam).

Q!Y I
Q!Y II Q!Y III Q!Y IV
CA NAM
SISP CAN
SX
12.000 SP 10.000 SP 13.000 SP 14.000 SP
TC IAO
ONC/SP
0,2 h 0,2 h 0,2 h 0,2 h
TONC TC I
! KIN
2.400 h 2.000 h 2.600 h 2.800 h
CPNCTT/1h 120 120 120 120
TONC
CPNCTT
. .. ..

2. Iap du foan chI ph san xuaf chung nam 20x9 |chI fIof cho fung quy frong nam).

! TOAN CHI PHI SAN X!AT CH!NC
Q!Y I
Q!Y II Q!Y III Q!Y IV
CA NAM
TONC TC I
! KIN
2.400 h 2.000 h 2.600 h 2.800 h
IN PHI
SXC/1h
17,5
17,5 17,5 17,5

TONC IN
PHI SXC !
KIN
42.000 35.000 45.500 49.000
TONC INH
PHI SXC !
KIN
855.000 855.000 855.000 855.000
TONC
CPSXC !
KIN
897.000 890.000 900.500 904.500
CP SXC
KHONC
TRA ANC
TIN
210.000 210.000 210.000 210.000
CP SXC
ANC TIN
687.000 680.000 690.500 694.500


Bu 4.4:
Cong fy fhuong maI M dang Iap ko hoach cho quy 2/ 20x8 voI cac so IIou nhu sau:
Thang
2
Thang
3
Thang
4
Thang
5
Thang
6
Thang
7




So Iuong hang ban 22.000 24.000 20.000 24.000 26.000 25.000
on gIa ban |ng.d/ sp) 220 220 220 220 220 220
oanh fhu cua cong fy gom doanh fhu ban Io va ban sI, frong do doanh fhu ban Io
chIom 40% frong fong doanh fhu va fhu ngay bang fIon.
Thoo kInh nghIom 30% doanh fhu ban sI so duoc fhu ngay frong fhang, 50% duoc fhu
frong fhang fIop fhoo, phan con IaI duoc fhu vao fhang fIop fhoo.
Cong fy uoc fnh co 2% doanh fhu Ia khong fhu duoc.
Mua hang frong fhang uoc fnh Ia 70% fong Iuong ban ko hoach cua fhang ko fIop.
Toan bo hang hoa so duoc mua chju va fhanh foan ngay 25% frong fhang mua, phan
con IaI so fhanh foan frong fhang ko fIop.
CIa mua hang hoa uoc fnh Ia 60% gIa ban.
Yeu cuu :
1. Iap du foan fhu fIon ban hang cua quy 2 nam 20x8 va cua fung fhang frong quy .
2. Iap du foan chI fIon mua hang cua quy 2 nam 20x8 va cua fung fhang frong quy .





BA TAP CHONG 5: OANH GA TRACH NHKM QAN LY

Bu 5.1:
Co faI IIou vo fnh hnh hoaf dong frong nam 2011 cua haI cong fy Z nhu sau:
on oj tinb. 1.000 Jong
Cong fy Z
oanh fhu
ChI ph kha bIon
So du dam ph
jnh ph |chua co IaI vay)
IaI fIon vay
Von hoaf dong dau nam
Von hoaf dong cuoI nam
Ty Io hoan von mong muon foI fhIou
Nang Iuc san xuaf foI da |san pham)
4.800.000
2.880.000
1.920.000
800.000
160.000
6.400.000
9.600.000
13%
22.000

Yeu cuu:
1. Hay fnh IoI nhuan con IaI |RI) cua cong fy Z.

In fhuc = 1.920.000 960.000 = 960.000
IN hoaf dong = 960.000 + 160.000 = 1.120.000
TS hoaf dong bnh quan = |6.400.000 + 9.600.000)/2 = 8.000.000
ROI = 1.120.000/8.000.000 = 14%
RI = 1.120.000 8.000.000 x 13% = 80.000

2. Nam 2012, von hoaf dong on djnh don cuoI nam, cac faI IIou khac khong doI, cong fy
Z muon daf IoI nhuan fruoc fhuo Ia 1.280.000 ngan dong fh ROI |danh gIa frach nhIom) Ia
bao nhIou 7
IN fhuc mong muon = 1.280.000
IN hoaf dong mong muon = 1.280.000 + 160.000 = 1.440.000
TS hd bnh quan = 9.600.000
ROI mong muon = 1.440.000/9.600.000 = 15%

3. Nam 2012, von hoaf dong cuoI nam Ia 10.400.000 ngan dong. Cong fy Z da dau fu
fhay doI bao b Iam cho bIon ph don vj fang Ion so voI nam 2004, con djnh ph khong doI.
Iuc nay, gIa ban moI Ia 220.000 dong, bIon ph moI Ia 110.000 dong/ san pham. Nou muon
daf ROI |danh gIa frach nhIom) nhu nam 2011, cong fy Z phaI fIou fhu bao nhIou san pham
7 So vong quay von o muc fIou fhu nay Ia bao nhIou 7

TS hd bnh quan = |9.600.000 + 10.400.000)/2 = 10.000.000
ROI mong muon = ROI
2011
= 14%
IN hoaf dong mong muon = 10.000.000 x 14% = 1.400.000
IN fhuc mong muon = 1.400.000 160.000 = 1.240.000




So Iuong sp can ban = |1.240.000 + 960.000)/ |220-110) = 20.000 sp


Bu 5.2:
Tong cong fy H quan Iy phan quyon, co 2 cong fy fhanh vIon X va Y, faI IIou cong fy
X frong nam 2012 nhu sau: |1.000d)
- CIa ban moI san pham 100
- Ion ph san xuaf va ban hang moI san pham 60
- jnh ph ban hang va quan Iy doanh nghIop 800.000
- jnh ph hoaf dong faI chnh |IaI fIon vay) 120.000
- TaI san hoaf dong dau nam 1.800.000
- TaI san hoaf dong cuoI nam 2.200.000
- Nang Iuc san xuaf foI da 30.000 san pham
Yeu cuu:
1. Nou muon daf ROI |do danh gIa frach nhIom) Ia 14%/ nam fh phaI fIou fhu bao
nhIou san pham 7
2. CIa su nam 2012 fIou fhu 28.000 san pham. Iap bao cao kof qua hoaf donh kInh
doanh nam 2012 fhoo dang so du dam ph, fnh ROI |do danh gIa frach nhIom), xac
djnh so du an foan.

TONC SO ON VI TY I
OANH TH! 2.800.000 100 100%
IN PHI 1.680.000 60 60%
SO ! AM PHI 1.120.000 40 40%
INH PHI 920.000
IOI NH!AN 200.000
IM HOA VON
SI hoa von = 920.000/40 = 23.000sp
T hoa von = 23.000 x 100 = 2.300.000
T an foan = 2.800.000 2.300.000 = 500.000
IN hoaf dong = 200.000 + 120.000 = 320.000
TS hoaf dong bq = 2.000.000

ROI = 320.000/2.000.000 = 16%
RI = 320.000 2.000.000 x 10% = 120.000


3. CIa su nam 2012 da fIou fhu 28.000 san pham |cac du IIou khac khong fhay doI). Cfy
Y do nghj cung cap 2.000 san pham, gIa chuyon nhuong 80 / san pham. Nou khong
cung cap cho cong fy Y fh khong fho fIou fhu duoc nua, nhung cong fy X cho rang
ROI chung |do danh gIa frach nhIom) bj gIam v gIa fhanh moI san pham fhoo cong
suaf 30.000 san pham Ia 90,67 non da fu choI. ung khong7 TaI sao.
an 28.000 sp, vuof qua dIom hoa von. jnh ph da bu dap hof




Sp ban fhom chI can bu dap Ion ph 60/sp
CIa ban 80/sp
1 sp ban fhom mang IaI IN fang fhom Ia 20
on hang dac bIof mang IaI In fang fhom 2.000 x 20 = 40.000
Ts hd bq khong doI Ia 2.000.000
ROI fang fhom 40.000/2.000.000 = 2%

Bu 5.3:
Cong fy SaVI dang dau fu vao 3 bo phan: cua hang kInh doanh xo may, djch vu faxI va kInh
doanh baf dong san. Kof qua hoaf dong dau fu frong nam 20x8 duoc ghI IaI nhu sau:
ChI fIou on vj fnh Cong fy
KInh doanh
xo may
jch vu
faxI
KInh doanh
baf dong san
1. oanh fhu TrIou dong 10.395 1.320 2.275 6.800
2. ChI ph TrIou dong 8.565 1.056 1.729 5.780
3. IoI nhuan TrIou dong 1.830 264 546 1.020
4. TaI san duoc dau fu TrIou dong 14.000 1.200 2.600 10.200
5. ROI %
6. Ty suaf IoI nhuan fron
doanh fhu |ROS)
%
7. So vong quay cua faI san Vong
8. Muc hoan von mong
muon foI fhIou |ROI = 10%)
TrIou dong
9. IoI nhuan con IaI |RI) TrIou dong
Yeu cuu:
1. Ion vao cho frong cac chI fIou fu 5 don 9.
2. anh gIa cac nhan fo fy suaf IoI nhuan fron doanh fhu va so vong quay cua faI san
fac dong anh huong don ROI cua haI bo phan kInh doanh xo may va djch vu faxI.
3. Nou bo phan kInh doanh xo may du djnh fang chI ph quang cao fhom 120.000.000
dong fh doanh fhu co fho fang fhom 480.000.000 dong do so Iuong xo may ban ra fang Ion,
Iuc nay ROI cua bo phan kInh doanh xo may Ia bao nhIou 7 Iof rang kof cau chI ph frong
nam 20x8 cua bo phan kInh doanh xo may Ia bIon ph 75%, djnh ph 25%.

Cp nam x8 = 1.056
TONC P = 75% x 1.056 = 792
TONC P = 264
CP NAM X9
TONC P = 264 + 120 = 384
TONC P = 792/1.320 ` |1.320 + 480) = 1.080
IN = 1.800 1.080 384 = 336
ROI = 336/1800 x 1,1 =20,5%
ROS = 336/1800 = 18,7%
SO VONC Q!AY TS = 1,1 = T/TSHQ => TSHQ = 1.800/1,1 = 1.636






4. oanh nghIop co mof fhuong vu dau fu moI, faI san dau fu su dung cho fhuong vu
nay Ia 400.000.000 dong, ROI du kIon cua vIoc dau fu moI mang IaI Ia 21,5%.
- Can cu vao ROI fhuc hIon fh bo phan nao fu choI vIoc dau fu moI, con bo pha n
nao chap nhan dau fu 7 TaI sao7
- Nou doanh nghIop chap nhan dau fu vao bo phan kInh doanh baf dong san fh
ROI cua bo phan nay va cua foan cong fy so Ia bao nhIou 7





BA TAP CHONG 8: CA C QYKT O|NH VK GA

Bu 8.1:
oanh nghIop dang nghIon cuu san xuaf va ban 16.000 san pham X ra fhj fruong, faI san
duoc dau fu Ia 800.000.000 dong, fy Io hoan von dau fu mong muon |ROI) Ia 12%. Cac chI
ph du kIon nhu sau:
- Ion ph nguyon vaf IIou fruc fIop: 34.000 dong/ san pham
- Ion ph san xuaf chung: 6.000 dong/ san pham
- Ion ph nhan cong fruc fIop: 8.000 dong/ san pham
- Ion ph ngoaI san xuaf: 2.000 dong/ san pham
- Tong chI ph baf bIon Ia 478.600.000 dong frong do djnh ph san xuaf chung Ia
180.000.000 dong va djnh ph ngoaI san xuaf Ia 298.600.000 dong.
Yeu cuu:
1. jnh gIa ban san pham X fhoo phuong phap foan bo va phuong phap fruc fIop.
PP TOAN O
CP NN = 34 + 8 + 6 + 180.000.000/16.000 = 59,25
TONC STTT = CP NCOAI SX + IN MM
|2 x 16.000 + 298.600) + 800.000 x 12% = 426.600

TY I STTT = 426.600/ |59,25 x 16.000) = 45%

CP NN 59,25
STTT 59,25 x 45% = 26,66
C 85,91

CP NN 60
STTT 60x 45% 27
C 87


PP TR!C TIP

CP NN = P/SP = 34 + 8 + 6 + 2 = 50
TONC STTT = P + INMM
478.600 + 800.000 x 12% = 574.600

TY I STTT = 574.600/|50x 16.000) = 71,825%


CP NN 50
STTT 50 x 71,825% 35,91
C 85,91










2. CIa su doanh nghIop co nang Iuc san xuaf Ia 20.000 san pham X, co mof khach hang
daf mua fhom 4.000 san pham X, doanh nghIop co fho dap ung duoc, dong fhoI khong anh
huong don gIa ban va fhj phan cua nam sau. CIa ban cua 4.000 san pham nay Ia bao nhIou
fh doanh nghIop co IoI nhuan 7

Phum v lnh dong ve gu cuu dn lu tu 50 den 85,91

Oe dut ln cho 4.000 sp bun them gu bun ch cun num trong phum v lnh dong


Bu 8.2:
Cong fy AZ co faI IIou vo fong chI ph o pham vI nang Iuc san xuaf foI da 50.000 san pham
Y nhu sau: |don vj fnh: 1.000 dong)
ChI ph nguyon vaf IIou fruc fIop: 2.000.000
ChI ph nhan cong fruc fIop: 1.500.000
ChI ph san xuaf chung: 1.400.000
ChI ph ban hang va quan Iy doanh nghIop: 1.400.000 |frong do, chI ph bao b va
hoa hong Ia bIon ph)
Iof rang: - TaI san hoaf dong bnh quan nam: 6.750.000
- ChI ph nguyon vaf IIou fruc fIop va chI ph nhan cong fruc fIop Ia bIon ph.
- Ion ph san xuaf chung/ san pham: 8
- ChI ph hoa hong ban hang/ san pham: 7
- ChI ph bao b, fIou fhu: 5
Yeu cuu:
1. Hay xac djnh fy Io so fIon fang fhom va Iap phIou djnh gIa ban fhoo phuong phap
fruc fIop cho 40.000 san pha m Y nou cong fy muon daf fy Io hoan von dau fu ROI Ia 20%.

CP ! KIN TAI M!C 40.000 SP
CP NVITT = 2.000.000/50.000 x 40.000 = 1.600.000
CP NCTT = 1.500.000/50.000 x 40.000 = 1.200.000
CP SXC
P SXC 8 x 40.000 = 320.000
P SXC 1.400.000 8 x 50.000 = 1.000.000
CP H & QIN
P H & QIN 12 x 40.000 = 480.000
P H & QIN 1.400.000 12 x 50.000 = 800.000

PHONG PHAP TOAN BO
CP SXCV CHO 40.000 SP = 8 x 40.000 + 1.000.000 = 1.320.000
CP non/sp du kIon = 2.000.000/50.000 + 1.500.000/50.000 + 8 + 1.000.000/40.000 = 103
jnh ph bh va qI = 1.400.000 12 x 50.000 = 800.000
Cp ban hang va qIdn du kIon cho 40.000 sp = |7 + 5)x 40.000 + 800.000 = 1.280.000
Ty Io so fIon fang fhom = |6.750.000 x 20% + 1.280.000)/|103 x 40.000) = 63,8%





PHI! INH CIA AN
CP non = 103
STTT = 103 x 63,8% = 65,75
CIa ban = 168,75

PHONG PHAP TRC TKP
CP non/sp du kIon = 2.000.000/50.000 + 1.500.000/50.000 + 8 + 7 + 5 = 90
jnh ph bh va qI = 1.400.000 12 x 50.000 = 800.000
jnh ph SXC = 1.400.000 8 x 50.000 = 1.000.000

Ty Io so fIon fang fhom = |6.750.000 x 20% + 1.800.000)/ |90 x 40.000) = 87,5%

PHI! INH CIA AN
CP non = 90
STTT = 90 x 87,5% = 78,75%
CIa ban = 168,75


2. CIa su cong fy ban san pham Y voI gIa 150.000 dong/ san pham fh san Iuong va
doanh fhu hoa von Ia bao nhIou 7 Nou cong fy muon daf ROI Ia 22% fh phaI ban bao nhIou
san pham. Iou nay co fho fhuc hIon duoc khong 7
3. VoI gIa ban 162.000 dong/ san pham, cong fy du djnh fhuong cho nhan vIon ban
hang 12.000 dong/ san pham ban fron muc hoa von. Can ban bao nhIou san pham do daf
IoI nhuan 1.470.000.000 dong/ nam.
4. VoI gIa ban 162.000 dong/ san pham, nou ban fron 35.000 san pham fh cong fy phaI
fon fhom bIon ph van chuyon Ia 10.000 dong/ san pham, djnh ph van chuyon Ia
30.000.000 dong, vay cong fy phaI ban bao nhIou san pham do daf duoc IoI nhuan
1.310.000.000 dong 7





Bu 8.3:
Cong fy M kInh doanh 1 IoaI san pham Y voI nang Iuc san xuaf foI da Ia 10.000 san pham/
nam, ROI mong muon Ia 9%, von hoaf dong bnh quan 2.000.000 ngan dong. Cong fy dang
djnh gIa ban fhoo phuong phap xac djnh chI ph foan bo cho nam 2012 voI don gIa ban Ia
90 ngan dong faI muc san Iuong fIou fhu du kIon Ia 10.000 sp. Mof so fhong fIn du kIon
khac:
on vj fnh: 1.000 dong
- CIa fhanh san xuaf don vj san pham: 60
frong do: chI ph NVITT 30
chI ph NCTT 12
- Tong djnh ph san xuaf chung/ nam: 130.000
- Trong CP ban hang va quan Iy chI co CP bao b fIou fhu 3/ SP Ia bIon ph.
Yeu cuu:
1. Hay xac djnh fI Io so fIon fang fhom cua djnh gIa ban fhoo phuong phap fruc fIop va
Iap phIou djnh gIa.

Pp foan bo
C = 90
CP NN = 60 = 30 + 12 + 18
CPSXC /SP = 18
TONC CPSXC = 18 x 10.000 = 180.000
P SXC 130.000
P SXC 50.000 |P SXC/SP = 5)
STTT = 30
TONC STTT = 30 x 10.000 = 300.000
IN MM = 2.000.000 x 9% = 180.000
CP H & QIN = 120.000
P H&QIN 30.000
P H&QIN 90.000

PP TR!C TIP

CP NN = P/SP = 30 + 12 + 5 + 3 = 50
TONC STTT = P + INMM
220.000 + 2.000.000 x 9% = 400.000

TY I STTT = 400.000/|50x 10.000) = 80%


CP NN 50
STTT 50 x 80% 40
C 90

2. Cong fy du djnh khI ban fron muc hoa von so fhuong cho nhan vIon ban hang Ia 5%
gIa ban. Nou muon daf IoI nhuan frong nam Ia 156.200.000 dong fh can phaI ban bao
nhIou san pham 7




3. CIa djnh frong nam cong fy chI co fho fIou fhu duoc 70% nang Iuc du kIon voI gIa da
djnh. Nou co mof khach hang quon fhuoc muo n mua hof so san pham con IaI voI gIa 54.000
dong/ san pham fh cong fy co non ban hay khong 7 TaI sao 7
PHAM VI IINH ONC V CIA 50 N 90
CIA AN NCHI 54
TH!C HIN



4. CIa su frong nam 2013, cong fy M co fho fIou fhu duoc 9.000 san pham Y, voI gIa
ban va chI ph nhu nam 2012. Cong fy K frong cung fap doan voI cong fy M hIon dang mua
ngoaI san pham Y voI gIa 88.000 dong/ san pham do phuc vu cho day chuyon san xuaf. Nou
cong fy K muon mua 5.000 san pham Y fu cong fy M va cong fy M khong phaI fon phan
bIon ph ban hang, quan Iy, khI do, pham vI gIa chuyon gIao co fho chap nhan duoc cua
vIoc chuyon gIao noI bo 5.000 san pham Y Ia bao nhIou 7


N! AN 5.000 SP CHO CTY K
AN !OC 5.000 SP VOI CIA 90
CP CO HOI = SO ! AM PHI MAT I = 4.000 x 40 = 160.000
CP CO HOI/SP AN CHO CTY K= 160.000/5.000 = 32

PHAM VI IINH ONC V CIA 79 |50 - 3 + 32) N 88






BA TAP CHONG 9: THONG TN THCH HOP


Bu 9.1:
Cong fy H san xuaf 30.000 chI fIof S moI nam do dung vao quI frnh san xuaf san xuaf san
pham cua cong fy. Cac chI ph don vj cua chI fIof S nhu sau:
on oj tinb. Jong
- ChI ph nguyon vaf IIou fruc fIop: 64.800
- ChI ph nhan cong fruc fIop: 180.000
- ChI ph san xuaf chung: 216.000 |frong do 1/ 4 Ia bIon ph)
Cong 460.800
Co doanh nghIop T bon ngoaI do nghj ban 30.000 chI fIof S moI nam cho cong fy H voI gIa
378.000 dong/ caI.
Nou cong fy H chap nhan do nghj fh frang fhIof bj dang dung do san xuaf chI fIof S co fho
dom cho fhuo voI gIa moI nam Ia 1.440 frIou dong. Tuy nhIon co ng fy H cung da xac djnh Ia
2/ 3 djnh ph san xuaf chung Ia do phan bo, van con fon faI du chI fIof S duoc mua ngoaI.
Yeu cuu:
Su dung fhong fIn fhch hop cho bIof Cfy H co non mua ngoaI hay khong 7 TaI sao7
SX CT S M!A NCOAI CHNH
ICH
T 0 1.440 |1.440)
CP NVITT 1944 0 1.944
CP NCTT 5400 0 5.400
P SXC 1620 0 1.620
P SXC x 0,216 x 30.000 x 1/3 = 1.620 0 1.620
CP M!A NCOAI 0 11.340 |11.340)
Tong CP 10.584 9.900 684


Bu 9.2:
Cong fy TI san xuaf buf bI va ban cho cac daI Iy voI gIa 64.000 dong mof hop 12 buf bI.
jnh ph san xuaf chung Ia 800.000.000 dong/ nam, phuc vu cho muc do hoaf dong Ia
100.000 hop buf bI duoc san xuaf moI nam.
Co faI IIou vo chI ph san xuaf cua mof hop 12 buf bI nhu sau:
ChI ph nguyon vaf IIou fruc fIop: 24.000
ChI ph nhan cong fruc fIop: 16.000
ChI ph san xuaf chung: 12.800
Thay v phaI san xuaf foan bo cac bo phan cua mof cay buf bI, co mof doanh nghIop bon
ngoaI do nghj cung cap ruof buf bI cho cong fy TI voI gIa 7.680 dong mof hop 12 ruof buf
bI. Nou cong fy TI chap nhan IoI do nghj nay fh cong fy TI so caf gIam duoc 10% chI ph
nhan cong fruc fIop, 20% chI ph nguyon vaf IIou fruc fIop va 10% bIon ph san xuaf chung.
Yeu cuu:
1. Hay cho bIof muc gIa foI da cua mof hop ruof buf bI ma cong fy TI san sang fra do
mua ruof buf bI fu doanh nghIop bon ngoaI Ia bao nhIou 7





SX M!A NCOAI CI
CP NVITT 2.400.000.000 1.920.000.000 480.000.000
CP NCTT 1.600.000.000 1.440.000.000 160.000.000
CP SXC
P 480.000.000 432.000.000 48.000.000

CIA M!A R!OT
!T I
0 768.000.000 |768.000.000)
4.480.000.000 4.560.000.000 |80.000.000)
CTY NN T! SX

2. o co mof doI fhu canh franh bj pha san non cong fy TI hy vong frong nam foI so
fIou fhu duoc 150.000 hop buf bI/ na m. Nhung cong fy TI chI du nang Iuc do san xuaf
100.000 hop buf bI/ nam, v fho cong fy quyof djnh dau fu fhom 480.000.000 djnh ph moI
nam do day nang Iuc san xuaf Ion 150.000 hop buf bI/ nam, frong do co 285.000.000 dong
Ia chI ph khau hao fang fhom cua nhung may moI phuc vu rIong cho vIoc nang cao nang
Iuc san xuaf ruof buf bI, con chI ph kha bIon don vj khong fhay doI. Cong fy TI non fu san
xuaf hof faf ca ruof buf bI do phuc vu cho nhu cau fIo u fhu 150.000 hop buf bI/ nam hay chI
san xuaf ruof buf bI mof phan va phan con IaI so dI mua ngoaI 7





Bu 9.3:
TaI cong fy H, cac san pham A, , C duoc san xuaf chung fu mof IoaI nguyon vaf IIo u, fnh
hnh san xuaf va fIou fhu san pham nay frong fhang nhu sau:
San pham Ion ph don vj
|ngan dong)
So Iuong san pham san
xuaf va fIou fhu |kg)
on gIa ban
|ngan dong/ kg)
A 23,5 12.000 50
36 17.000 60
C 16 21.000 40
Tong djnh ph hang fhang cua cong fy Ia 620.000 ngan dong.
an gIam doc dang xom xof phuong an fIop fuc cho bIon cac san pham A, , C fhanh cac
san pham X, Y, Z roI moI ban, gIa ban cua cac san pham X, Y, Z Ian Iuof Ia 60 ngan dong,
70 ngan dong va 50 ngan dong. ChI ph do san xuaf cho bIon fhom duoc cho nhu sau:
San pham A San pham San pham C
Ion ph fang fhom cho 1 kg |1.000 dong/ kg) 7 9 9
ChI ph mua may moI |1.000 dong) 1.440.000 1.944.000 864.000
Nhung may moc nay co fhoI gIan su dung 6 nam, khau hao fhoo phuong phap duong fhang.
Yeu cuu:
1. Tnh doanh fhu hoa von cua cong fy khI san xuaf va fIou fhu san pham A, , C.
2. Hay cho bIof ban gIam doc cong fy co non fhuc hIon phuong an fIop fuc cho bIon
fhanh cac san pham X, Y, Z khong, bIof rang:
- Khong co san pham fon kho dau fhang.
- So Iuong san pham fIou fhu cua 3 san pham X, Y, Z duoc duy fr nhu khI fIou
fhu san pham A, , C.
BAN TA A BAN TA X CL
CP TANG THKM 104.000
P 0 7 x 12.000 =
84.000

P 0 1.440.000 /72
= 20.000

T TANC THM 0 10.000 x 12.000 =
120.000

IN
A SX TOI X ROI AN
AN NCAY
C SX TOI Z ROI AN

BAN TA A
B C
BAN TA X Y Z CL
CP TANG THKM 485.000
P 7 x 12.000
9 x 17.000
9 x 21.000

= 426.000




426.000
P 0 |1.440.000 + 1.944.000 +
864.000)/72






= 59.000 59.000
T 2.460.000.000 2.960.000.000 500.000
IN 15.000


Bu 9.4:
Cong fy M san xuaf bong da fhoo 3 kch co khac nhau: Ion, vua va nho. Co faI IIou vo chI
ph va gIa ban du kIon cua cac san pham nay nhu sau:
Ion Vua Nho
KhoI Iuong san pham co fho ban |san pham) 4.000 6.000 5.000
on gIa ban |ngan dong) 50 40 28
Ion ph don vj |ngan dong) 29 24 18
So du dam ph don vj 21 16 10
So du dam ph/ h may 70 80 66,67
jnh ph don vj |ngan dong) 6 6 6
ChI ph don vj san pham |ngan dong) 35 30 24
o san xuaf 100 qua bong Ion can 30 gIo ma y, 100 qua bong vu a can 20 gIo may, 100 qua
bong nho can 15 gIo may. Cong suaf may foI da hIon faI cua cong fy Ia 3.000 gIo may.
Yeu cuu:
1. Xac djnh san Iuong san pham can san xuaf cho fung co bong do daf IoI nhuan foI da
cho cong fy.
Muc do uu fIon san xuaf:
Thu nhaf: bong vua
Thu haI: ong Ion
Thu ba: bong nho
SI sx:
ong vua: 6.000 => so gIo may can dung = 1200
ong Ion: 4.000 => so gIo may can dung = 1200
ong nho: 4.000 => so gIo may can dung = 600
2. CIa su co 1 cong fy nuoc ngoaI do nghj mua 3.000 qua bong co vua voI gIa 45 ngan
dong/ san pham. Tnh chI ph co hoI cua don daf hang nay.
SP xuaf khau co so du dam ph/ h may = |45-24)/0.2 = 105
Muc do uu fIon san xuaf:
Thu nhaf: bong vua xuaf khau
Thu haI: ong vua
Thu ba: bong Ion
Thu fu: bong nho
SI SX
ong vua xk: 3.000 => so gIo may can dung = 600
ong vua: 6.000 => so gIo may can dung = 1200
ong Ion: 4.000 => so gIo may can dung = 1200
Cp co hoI = 4.000 x 10 = 40.000
3. CIa su do mof so may bj hong non cong suaf may gIam chI con 2.850 gIo. Cong fy
phaI san xuaf moI co bong bao nhIou qua do daf IoI nhuan foI da 7