Ths.

Dng Nguyn Uyn Minh

10KTA1

CHNG 8: PHN TCH BIN NG CHI PH SN XUT KINH DOANH

Tn thnh vin nhm 2_K ton qun tr 2
1. Nguyn L Hong Chng
2. Nguyn L Trang i
3. Nguyn Thu Dung
4. Nguyn Th Chu Giang
5. Nguyn Ngc Hoa
6. Nguyn Hong Nht Linh
7. Nguyn Th i Nhi
8. Hunh Trn Hi Qunh
Bi 1:
Bng CPNVL TT ca cng ty ABC:
Loi vt t

Lng vt t s dng

n gi vt t

D ton

Thc t

D ton

Thc t

1.NVLC A

1000 kg

1200 kg

500

480

2.NVLC B

1200 kg

1150 kg

600

590

3.NVLC C

500 m

510 m

400

400

4.Nhin liu D

50 lt

45 lt

200

210

Gi C l CPNVL TT
a l lng vt t s dng
b l gi vt t
Ch tiu phn tch:
C0 = a0.b0
C1 = a1.b1
Xc nh i tng phn tch: bin ng chi ph: C = C1 C0
C0 = a0.b0 = 1.000x500 + 1.200x600 + 500x400 + 50x200 = 1.430.000 ()
C1 = a1.b1 = 1.200x480 + 1.150x590 + 510x400 + 45x210 = 1.467.950 ()

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Ca = a1.b0 = 1.200x500 + 1.150x600 + 510x400 + 45x210 = 1.503.000()

Cb = a1.b1 = C1 = 1.467.950 ()
nh hng ca tng nhn t ti CP NVLTT

Tng bin ng:

C = C1 C0 = 1.467.950 - 1.430.000 = 37.950 ()

Lng nhn t NVL tiu hao_bin ng lng:

Ca = Ca C0 = 1.503.000- 1.430.000 = 73.000 ()

Lng NVL tiu hao_bin ng gi:

Cb = C1 Ca = 1.467.950 - 1.503.000 = - 35.050()

Pp ch s
Ia = Ca/C0 = 1.503.000/1.430.000 = 1,05 = 105%
Ib = Cb/Ca = 1.467.950/1.503.000 = 0,97 = 97%
Ic = C1/C0 = 1.467.950/1.430.000 = 1,026 = 102,6%
Nhn xt:

Tng chi ph NVL v nhin liu thc t so vi d ton bng 102,6% tc l tng 2,6%
tng ng tng 37.950 () l do nh hng ca hai nhn t:
Do mc tiu hao NVL v nhin liu sn xut 1 sp thc t so vi d ton tng
105% tng ng tng 73.000 ()
Do gi c ca NVL v nhin liu thc t so vi d ton bng 97% tc l gim 3%
tng ng gim 35.050 (). Thc t l gi vt t trong k trn th trng bin
ng tng khon 2% so vi gi d ton cng ty, nhng khi thu mua NVL th gi
ca nguyn nhin liu thp hn so vi thc t pht sinh, c th l :
Vt t
n gi thc t ()
n gi thc t pht sinh ()
NVL A
480
490
NVL B
590
602
NVL C
400
408
Nhin liu D
210
214
iu ny cho thy c cng tc thu mua ca nhn vin c hiu qu, gp phn
lm gim chi ph vt t, nhng cng cn phi kim tra li cht lng ca vt t
xem c ng tiu chun ra hay khng kp thi gii quyt.

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Bi 2: Bng phn tch chi ph nguyn vt liu trc tip:

152

Q0(sp)

NVL M
NVL N
Tng
cng

1.200

nh mc
M0(kg)
P0(/kg)
10
4.200
5
2.100

Q1(sp)

Xc nh ch tiu phn tch:

1800

Thc t
M1(kg)
11
4

P1(/kg)
4.180
1.910

Q0M0P0
(1000)
50.400
12.600

Q1M0P0
(1000)
75.600
18.900

Q1M1P0
(1000)
83.160
15.120

Q1M1P1
(1000)
82.764
13.752

63.000

94.500

98.280

96.516

C0 = Q0 x M0 x P0
C1 = Q1 x M1 x P1

Trong :
C0, C1 : ln lt l chi ph NVLTT nh mc, thc t.
Q0, Q1 : ln lt l s lng sn phm sn xut nh mc, thc t.
M0, M1 : ln lt l lng NVLTT nh mc, thc t sn xut mt sn phm.
P0, P1 : ln lt l gi mua nh mc, thc t mt n v NVLTT.
Xc nh i tng phn tch: bin ng chi ph (C)
C = C1 C0
= 96.516 63.000
= 33.516 (1000 )

Xc nh nh hng ca tng nhn t:

Nhn t Q thay i:
CQ = (Q1 x M0 x P0 Q0 x M0 x P0)
= 94.500 63.000
= 31.500 (1000 )
Lng NVL TT tiu hao_bin ng lng (CM)
CM = (Q1 x M1 x P0 Q1 x M0 x P0)
= 98.280 94.500
= 3.780 (1000 )
Lng NVL TT tiu hao_bin ng gi (CP)
CP = (Q1 x M1 x P1 Q1 x M1 x P0)
= 96.516 98.280
= -1.764 (1000 )
Tng bin ng:
C = CQ + CM + CP
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= 31.500 + 3.780 1.764

= 33.516 (1000 )
Ch s chung:
IQ =
IM =
IP =
IC =

=1,5 =150%

= 1,04 = 104%

= 0,982 = 98,2%

= 1,532 = 153,2%

Xc nh nh hng v gi mua NVL v chi ph mua NVL i vi 2 NVL M v N (sn

phm thay th P): P = G + V
C = (Q x M x (G + V))
Trong :
G: l gi mua NVL
V: l chi ph mua NVL
Bin ng v gi mua NVL:

CG = [Q1M1M(G1M + V0M)Q1M1M(G0M + V0M)] + [Q1M1P(G1P + V0N)Q1M1P(G0N + V0N)]

= Q1M1M(G1M G0M) + Q1M1P(G1P G0N)
= 1.800 x 11 x (4.000 4.000) + 1.800 x 4 x (1.800 2.000)
=

1.440 (1000 )

CV = [Q1M1M(G1M + V1M)Q1M1M(G1M + V0M)] + [Q1M1P(G1P + V1P)Q1M1P(G1P + V0N)]

=

Q1M1M(V1M V0M)

Q1M1P(V1P V0N)

= 1.800 x 11 x (180 200) + 1.800 x 4 x (110 100)

=

396 (1000 )

72 (1000 )

324 (1000 )

CP = CG + CV
= 1.440 324
= 1.764 (1000 )

Nhn xt:

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10KTA1

Tng chi ph NVLTT thc t so vi nh mc bng 153,2% tc l tng 53,2%,

tng ng tng 33.516 (1000 ) l do nh hng ca hai nhn t (do bin ng
CP NVLTT khng nh hng bi s lng sn phm sn xut):
Do mc tiu hao NVL sn xut 1 sn phm thc t so vi nh mc
tng 104% tng ng tng 3.780 (1000 ).
Do gi c ca NVL thc t so vi nh mc bng 98,2% tc l gim 1,8%
tng ng gim 1.764 (1000 ) trong gi mua NVL P tit kim 1.440
(1000 ) v chi ph mua ca NVL M tit kim 324 (1000 ), chi ph mua
NVL P khng ng k ch tng 72 (1000 ). CP NVL tit kim 1.764
(1000 ) l do s dng v thu mua NVL c hiu qu.

Xc nh nguyn nhn nh hng:

S dng nguyn liu thay th lm cho nng sut lao ng gim, NVL N sn xut
theo thi v
Tm l cng nhn khng tt, do nh qun tr sn xut la chn ngi o to
thnh chuyn vin k thut sn xut nhng khng cn c vo trnh chuyn mn.
Phng thu mua chn c n v vn ti mi vn chuyn NVL M c gi thp
hn nhng cha k hp ng.
xut bin php thc hin cho k sau:
Cn tm thm nhiu nh cung cp v la chn nh cung cp c kh nng.
Cn kim tra trnh v b tr lao ng vi cng vic ph hp.
Thay i bin php gii ta tm l c ch ca cng nhn.
Nhanh chng k hp ng vi n v vn ti mi.
Bi 3:
Nhn cng

1.
2.
3.
4.

Bc 2
Bc 3
Bc 4
Bc 5

Lng nhn
(gi)
D ton
2.000
1.200
500
400

cng s dng n gi nhn cng ()

Thc t
1.900
1.250
495
410

D ton
5.000
5.500
6.000
7.000

Thc t
4.900
5.400
6.100
7.050

Gi C l CPNC TT sn xut sn phm

a0, a1 ln lt l lng nhn cng s dng d ton, thc t
b0,b1 ln lt l gi nhn cng d ton, thc t

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10KTA1

Ch tiu phn tch:

C0 = a0.b0
C1 = a1.b1
Xc nh i tng phn tch: bin ng chi ph: C = C1 C0
C0 = a0.b0 = 2.000x5.000 + 1.200x5.500 + 500x6.000 +400x7.000 = 22.400.000()
C1 = a1.b1 = 1.900x4.900 + 1.250x5.400 + 495x6.100 + 410x7.050 = 21.970.000()
Ca = a1.b0 = 1.900x5.000 + 1.250x5.500 + 495x6.000 + 410x7.000 = 22.215.000()
Cb = a1.b1 = C1 = 21.970.000 ()
nh hng ca tng nhn t ti CP NCTT

Tng bin ng:

C = C1 C0 = 21.970.000 - 22.400.000 = - 430.000()

Lng nhn cng trc tip s dng_bin ng lng:

Ca = Ca C0 = 22.215.000 - 22.400.000 = - 185 ()

Lng nhn cng trc tip s dng_bin ng gi:

Cb = C1 Ca = 21.970.000 - 22.215.000 = -245 ()

Pp ch s
Ia = Ca/C0 = 22.215.000/ 22.400.000 = 0,9917 = 99,2%
Ib = Cb/Ca = 21.970.000/22.215.000 = 0,989 = 98,9%
Ic = C1/C0 = 21.970.000/22.400.000 = 0,9808 = 98,1%

Nhn xt:
Lng nhn cng s dng gim so vi k hoch lm chi ph nhn cng trc tip
gim -185 () phn nh tit kim chi ph nhn cng trc tip.
n gi nhn cng gim lm chi ph gim -245 () c th do nguyn nhn ch
quan v khch quan:
Ch quan: n gi nhn cng gim phn nh su tit kim chi ph nhn cng
trc tip. S bin ng ny c th do b phn nhn s c tha thun tch cc
vi ngi lao ng v gi nhn cng gip tit kim chi ph.
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10KTA1

Khch quan: Do quan h cung cu lao ng, s bin ng ca th trng, th

l qun l nhn lc, chnh sch lao ng,..th y l nhn t khch quan
khng phn nh s tit kim hay lng ph ngun nhn lc.
Bi 4 :
1. nh mc:
- S gi my hot ng = 2000 gi/nm sx Q0= 1000sp
- T0=2000/1000=2

CP NVL
Nhin liu
Nhn cng gin
tip
Tng

Bin ph sx chung sx 1
sp (tng ng bin ph
sx chung cho 2 gi my sx)

Bin ph sx chung
cho 1 gi my sx
(B0)

800x3=2400
450x2=900
1000x1=1000

1200
450
500
2150

2. Thc t
- S gi my hot ng = 2200 gi/nm sx Q1= 1200sp
- T1 =2200/1200=11/6

CP NVL
Nhin liu
Nhn cng gin tip
Tng

Bin ph sx chung
sx 1 sp (tng ng
bin ph sx chung cho
11/6 gi my sx)
790x2,8=2212
440x2,2=968
1100x0,8=880

Bin ph sx chung cho

1 gi my sx (B1)

1206,55 (=2212x6/11)
528
480
2214,55

Phn tch bin ng chi ph sx chung:

C0= Q1 x T0 x B0 = 1200x2x2150 = 5.160.000

C1= Q1 x T1 x B1 = 1200x11/6x2214,55 = 4.872.010
C = C1 C0 = 4.872.010 - 5.160.000= - 287.990
Trong : C0, C1 l bin ph sn xut chung nh mc, thc t
Q0, Q1 l s lng sn phm sn xut nh mc, thc t
T0, T1 l lng thi gian chy my nh mc, thc t sn xut 1 sn phm
B0, B1 l bin ph sn xut chung nh mc, thc t 1 gi my sn xut
Xc nh nh hng ca cc nhn t:
- Lng thi gian my sx tiu hao bin ng nng sut (Ct):
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Ct = Q1 x T1 x B0 - Q1 x T0 x B0
= 1200x11/6x2150 1200x2x2150 = -430.000 <0 tt
- Gi mua, lng vt dng, dch v - bin ng chi ph (Cb):
Cb = Q1 x T1 x B1 - Q1 x T1 x B0
= 1200x11/6x2214,55 - 1200x11/6x2150 = 142.010 >0 ko tt

Nhn xt :
Bin ph chung thc t thp hn 287.990 so vi d ton l tt. nhn t lng thi gian
my sn xut bin ng nng sut: Ct = -430.000 l bin ng tt, thi gian my sn xut
tiu hao thp lm cho bin ph sn xut chung thc t thp hn nh mc 430.000, v nh mc
lng thi gian my sn xut tiu hao sx 1 sp l 2 gi, nhng thc t ch l 11/6 gi. Nguyn
nhn c th do my mc hot ng t h hi, hiu sut cao, cng nhn sx lnh ngh,
Nhn t gi mua, lng vt dng, dch v - bin ng chi ph Cb = 142.010 l bin ng khng
tt, gi mua nguyn vt liu, nhin liu, dch v cao nn bin ph sn xut chung thc t cao hn nh
mc l 142.010, do cn phi xem xt cc nguyn nhn ti sao xy ra tnh trng ny tm bin php
khc phc. C th do cc nguyn nhn khch quan nh quan h cung cu, bin ng gi c chung ca nn
kinh t, nguyn nhn ch quan c th do tnh trng my mc khng tt lm tiu hao nhin liu nhiu,
cng nhn sx km, gy lng ph, thm ht nguyn vt liu,. Bin php khc phc l tm nh cung cp
c cht lng v gi c ph hp, ci tin my mc, o to tay ngh nhn cng,

Phn tch bin ng nh ph sn xut chung:

+ Xc nh ch tiu phn tch:
C0 = Q0 x T0 x o = 1000x2x(17.000.000/2.000) = 17.000.000
C1 = Q1 x T1 x 1 = 1200x11/6x(17.300.000/2.200) = 17.300.000
Trong : C0, C1 l bin ph sn xut chung nh mc, thc t
Q0, Q1 l s lng sn phm sn xut nh mc, thc t
T0, T1 l lng thi gian chy my nh mc, thc t sn xut 1 sn phm
0, 1 l nh ph sn xut chung nh mc, thc t 1 gi my sn xut
+ Xc nh nh hng ca cc nhn t:
Lng sn phm sx bin ng lng (Cq):
Cq = - (Q1 x T0 x o - Q0 x T0 x o) = -[1200x2x(17.000.000/2.000) 1000x2x(17.000.000/2.000)] = -3.400.000 <0 => thun li
Gi mua vt dng, dch v - bin ng gi (d ton) Cd:
Cd = Q1 x T1 x 1 - Q0 x T0 x o = 17.300.000 - 17.000.000 = 300.000 >0 => bt li
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Nhn xt:
Nhn t lng sp sx- bin ng lng Cq=-3.400.000 l bin ng tt, s sp sx tng 200sp
trong khi tng nh ph sx chung ko thay i. cng ty tn dng thi gian hot ng ca my mc
thit b gia tng s lng sn phm, tuy nhin cn ch trnh vic gy h hng my mc v vic
s dng my mc thit b vt qu s gi my ti u d gy h hng, gim tui th ca my mc.
Nhn t gi mua vt dng, dch v - bin ng gi (d ton) Cd = 300.000 l bin ng
khng tt, v chi ph thc t cao hn chi ph d ton, cn xem gi mua vt dng, dch v no thp,
no cao bit nguyn nhn thun li, bt li v tm bin php thch hp nhm tit kim chi ph cho
k sau.

Q0
18.000

K gc
M0
P0
2,50 3.000

thc hin
Q1
M1
P1
20.000 2,40 2900

Xc nh ch tiu phn tch:

Chi ph NVL trc tip (1000)

Q0M0P0 Q1M0P0 Q1M1P0 Q1M1P1
135.000 150.000 144.000 139.200

Mc nh hng (1000)
CQ
CM
CP
C
15.000 -6.000 -4.800 4.200

C0 = Q0 x M0 x P0
C1 = Q1 x M1 x P1

Trong :
C0, C1 : ln lt l chi ph NVLTT nh mc, thc t.
Q0, Q1 : ln lt l s lng sn phm sn xut nh mc, thc t.
M0, M1 : ln lt l lng NVLTT nh mc, thc t sn xut mt sn phm.
P0, P1 : ln lt l gi mua nh mc, thc t mt n v NVLTT.
Xc nh i tng phn tch: bin ng chi ph (C)
C = C1 C0
= 139.200 135.000
= 4.200 (1000 )

Xc nh nh hng ca tng nhn t:

Nhn t Q thay i:
CQ = (Q1 x M0 x P0 Q0 x M0 x P0)
= 150.000 135.000
= 15.000 (1000 )
Lng NVL TT tiu hao_bin ng lng (CM)
CM = (Q1 x M1 x P0 Q1 x M0 x P0)
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= 144.000 150.000
= -6.000 (1000 )
Lng NVL TT tiu hao_bin ng gi (CP)
CP = (Q1 x M1 x P1 Q1 x M1 x P0)
= 139.200 144.000
= -4.800 (1000 )
Tng bin ng:
C = CQ + CM + CP
= 15.000 6.000 4.800
= 4.200 (1000 )
Nhn xt:
- n lng sn xut tng thm 200sp lm chi ph NVL tng 15.000.000
- Lng nguyn vt liu s dng sn xut 20.000 sn phm l 48.000 kg => Mc tiu hao
nguyn vt liu l 2,5kg/sp; gim 0,1kg lm cho chi ph nguyn vt liu gim 6.000.000
- Gi mua vo nguyn vt liu l 2.900/sp; gim 100/kg lm chi ph NVL gim 4.800.000
=> Doanh nghip s dng NVL hiu qu do gim c mc tiu hao NVL cho m i sn phm,
nn tip tc thc hin nhng v n phi m bo cht lng sn phm. Tm c ngun mua NVL
r hn so vi d ton, iu ny phi c duy tr.
Bi 6: Phn tch chi ph nhn cng trc tip
Xc nh ch tiu phn tch C = Q x T x P
Q0:

18.000sp

T0:

3 gi/sp

P0:

7.500+100+1.748 =9.348/gi

Q1:

20.000sp

T1:

56.000gi/20.000sp=2,8 gi/sp

Tin trch BHXN, BHTN, PC theo quy nh (23%):

(430+5+10) x 23% = 102,35 tr
P1:

(430tr+5tr+10tr+102,35tr)/56.000 = 9.774/gi

Chi ph NCTT theo d ton : C0= Q0 x T0 x P0 = 504.792.000

Chi ph NVL thc t:

C1= Q1 x T1 x P1 = 547.344.000

i tng phn tch: C = C1 - C0 = 42.552.000

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Xc nh mc nh hng ca cc nhn t
a/ Nhn t Q
CQ = (Q1 Q0) x T0 x P0 = 56.088.000
b/ Nhn t T
CM = Q1 x (T1 T0) x P0 = - 37.392.000
c/ Nhn t P
CP = Q1 x T1 x (P1 P0) = 23.856.000
Tng hp mc nh hng ca cc nhn t n chi ph nguyn vt liu ca sn phm A
C = CQ + CT + CP = 56.088.000 - 37.392.000 + 23.856.000 = 42.552.000
Nhn xt :
-

Sn xut thm 2.000 sp so vi d ton, chi ph nhn cng trc tip tng 56.088.000
Thi gian lao ng trc tip sn xut 1 sp thc t gim 0,2 gi/sp so vi thc t. iu ny chng
t nng sut lao ng thc t cao hn so vi d ton, c th do khu t chc v sn xut ca cng
ty thc hin tt k hoch, tnh trng k thut ca my mc p ng tt qu trnh sn xut hn do
c bo dng nh k. Vic tit kim c thi gian lao ng trc tip trong qu I tit kim
c 37.392.000 chi ph nhn cng trc tip trong k
n gi lao ng trc tip tng mt khon 426/gi, nguyn nhn c th do tnh hnh kinh t
trong qu lm pht xy ra lm tng tin lng cho ngi lao ng, hoc do trnh ngi lao
ng cao (c th kt hp vi nhn t thi gian lao ng gim do trnh nhn cng tt) lm chi
ph lng phi tr sao cho ph hp vi trnh . iu ny lm tng 23.856.000 chi ph NCTT
trong qu. Tuy nhin cn xem li vic s dng lao ng hiu qu hay cha, vic phn cng lao
ng hp l, khng d tha nhn cng cc khu sn xut c thc hin hay cha k sau
tit kim hn v chi ph nhn cng cho cng ty.

Bi 7: Phn tch tnh hnh bin ng chi ph Nhn cng trc tip
Ti liu nh mc:
1. Bin ph
Tin lng chnh ca qun c phn xng: 10% x 7.500 = 750 /gi
Tin lng chnh ca NV qun l cc phng ban phn xng: 5% x 7.500 = 375 /gi
Khu hao thit b sn xut tnh theo m i sn phm: 5.000(/sp)/3(gi/sp) = 1667 /gi
Bin ph VL, cng c, nhin liu, nng lng tnh theo mt gi lao ng tt: 1.320 /gi
Bin ph khc tnh theo mt gi lao ng trc tip: 380 /gi.
Trch BHXH, BHYT,BHTN, PC theo t l 23%: 23% x (750 + 375) = 259 /gi

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2. nh ph
+ tin lng cc phng ban qun l PX theo thi gian qu 1: 180.000.000/4 = 45.000.000
+ tin lng PX sn xut qu 1: 22.000.000/4 = 5.500.000
+ tin lng bo v, th kho qu 1: 80.000.000/4 = 2.000.000
+Vt liu, vn phng phm dng trong qu 1: 20.000.000/4 = 5.000.000
+ khu hao ti sn c nh qu 1: 650.000.000/4 = 162.500.000
+Chi ph bo him ti sng qu 1: 220.000.000/4 = 55.000.000
+Khon nh ph khc: 70.000.000/4=17.500.000
Ti liu thc t:
1. Bin ph:
+ Tin lng qun c phn xng, NV qun l PX:
T l P/BP d ton = 45.000.000/375x3x18.000 = 2,222
+Tin lng nhn vin qun l phng ban PX theo thi gian: 50.000.000
+ Tin lng bo v, th kho 20.000.000
+ Tin lng ngh php nhn vin qun l PX: 4.100.000
+ Trch BHXH, BHYT,BHTN, PC theo t l 23%:

Bi 8:
1. D ton li nhun qu 1 nm 200x theo hnh thc s d m ph
1.
2.
3.
4.
5.

Ch tiu
Doanh thu
Bin ph
DP
nh ph
Li nhun

Trong :

n v (/sp) _15.000sp
80.000
5.202,2
74.797,8

Tng s ()
1.200.000.000
78.033.000
1.121.967.000
41.650.000
1.080.317.000

Bin ph = 3.800 + 5% x (7.500 + 100 +1.748) x 3 = 5.202,2 (/sp)

nh ph = (46.000.000 + 42.000.000 + 37.000.000 + 22.000.000 + 14.000.000 + 5.600.000)/4
= 41.650.000 ()
2. Ch tiu phn tch: LN0 = (Q0 x P0) (Q0 x V0) F0
LN1 = (Q1 x P1) (Q1 x V1) F1

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Trong :

LN0, LN1 ln lt l li nhun d ton, thc t.

Q0, Q1 ln lt l s lng sn phm tiu th d ton, thc t.
P0, P1 ln lt l gi bn sn phm d ton, thc t.
V0, V1 ln lt l bin ph d ton, thc t.
F0, F1 ln lt l nh ph d ton, thc t.
LN0 = (Q0 x P0) (Q0 x V0) F0
= (15.000 x 80.000) (15.000 x 5.202,2) 41.650.000 = 1.080.317.000 ()
LN1 = (Q1 x P1) (Q1 x V1) F1
= (16.000 x 80.500) 85.950.000 41.050.000 = 1.161.000.000 ()
Xc nh i tng phn tch: LN
LN = LN1 LN0
= 1.161.000.000 1.080.317.000
= 80.683.000 ()
Xc nh nh hng ca tng nhn t:
LNQ = (Q1 x P0) (Q1 x V0) F0
= 16.000 x (80.000 - 5.202,2) - 41.650.000 = 1.155.114.800 ()
LNP = (Q1 x P1) (Q1 x V0) F0
= 16.000 x (80.500 - 5.202,2) - 41.650.000 = 1.163.114.800 ()
LNV = (Q1 x P1) (Q1 x V1) F0
= 16.000 x (80.500 - 89.950.000/16.000) - 41.650.000 = 1.160.400.000 ()
LNF = (Q1 x P1) (Q1 x V1) F1 = 1.161.000.000 ()

Nhn t Q thay i:

LNQ = LNQ LN0

= 1.155.114.800 - 1.080.317.000 = 74.797.800 ()
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Nhn t P thay i:

LNP = LNP LNQ

=1.163.114.800 - 1.155.114.800 = 8.000.000 ()

Nhn t V thay i:

LNV = LNV LNP

= 1.160.400.000 - 1.163.114.800 = - 2.714.800 ()

Nhn t F thay i:

LNF = LNF LNV

= 1.161.000.000 - 1.160.400.000 = 600.000 ()

Tng cc nhn t thay i:

LN = LNQ + LNP + LNV + LNF

= 74.797.800 + 8.000.000 - 2.714.800 + 600.000 = 80.683.000 ()
Nhn xt:
Trong nm 200x li nhun ca cng ty A thc t so vi d ton tng 80.638.000 () iu
ny cho thy rng sn phm ca cng ty t tiu chun cht lng v th trng v mt
hng ny c tim nng ln. Chng ta cng phi xt xem nh hng ca cc nhn t sau:
i vi sn phm tiu th thc t so vi d ton tng 1.000 sn phm tng ng
li nhun tng 74.797.800 ()
i vi gi bn sn phm tiu th thc t so vi d ton tng 500 /sp tng ng
li nhun tng 8.000.000 (). Gi bn thc t c cao hn nhng sc mua khng
nhng khng gim m cn tng, qua ta bit c rng khch hng rt tin dng
sn phm ca cng ty.
i vi chi ph th bao gm bin ph v nh ph.
- Bin ph thc t so vi d ton tng tng ng vi li nhun gim
2.714.800 () => s dng chi ph cha hp l nhng vic tng bin ph
cng khng nh hng ln ti li nhun ca cng ty.
- nh ph thc t so vi d ton gim 600.000 () tng ng vi li nhun
tng 600.000 () => tit kim chi ph

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