Bi tp qun tr xut nhp khu

Bi s 7: C cc s liu v phng n KD XNK hng ha nh sau: (ng VN/kg)

1. Chi ph thu mua
4500
2. Chi ph s ch
300
3. Chi ph vn chuyn
700
4. Chi ph bc hng xung tu
200
5. Chi ph thng quan xut khu
100
6. Ph ph xut khu
1% / gi xut khu
7. Ph tr li vay
1,5% /thng (vay 3 thng tr ton b cc chi ph xut khu)
8. Gi xut khu d kin l 405 USD/MT FOB Sai Gon Port.
Tnh Txk khi t gi l 20.000 VND/USD
Tnh Pxk nu nh s lng xut l 2.500 MT.
Bi gii
-

Ph ph XK = 1% *

Ph tr li vay = 1,5% * 3thang * (4.500 + 300 + 700 + 200 + 100 + 81)

= 264,645 vnd/kg

* 20.000 = 81 vnd/kg

Tng chi ph XK / 1kg = 4.500 + 300 + 700 + 200 + 100 + 81 + 264,645

= 6145,645 vnd/kg
-

T sut XK
TXK =

= 15174,43 vnd/USD

< 20.000 vnd/USD

(vi 405 USD/MT = 0,405 USD/kg)

Li nhun hng XK
PXK/1kg = (0,405 * 20.000) 6145,645
= 1.954,355 vnd
PXK = 1.954,355 * (2.500 MT* 1.000 )
= 4.885.887.500 vnd

Bi s 10: c s liu v phng n Kinh doanh NK hng ha nh sau:

1.
2.
3.
4.
5.

Gi NK hng ha : 2,6 USD/pound CIF Hai Phong Port (1 pound = 0,45 kg).
Thu NK hng ha : 10%/gi NK
Thu GTGT : 10%/gi nhp tnh thu nhp
Li vay ngn hng: 1,5%/thng (vay 3 thng tr tin nhp khu hng ha).
Gi bn bun d kin: 165.000 VN/kg

Tnh TNK khi t gi l 20.000 VND/USD

Tnh PNK nu s lng nhp l 100MT.
Bi gii:

Gi NK =

Thu NK = 10% * 5,78 = 0,578 USD

Thu GTGT = 10% * (gi NK + Thu NK)

= 5,78 USD/kg

= 10% * ( 5,78 + 0,578) = 0,6358 USD

Gi NK sau thu /1kg = 5,78 + 0,578 + 0,6358 = 6,9938 USD

T sut Nhp khu:
TNK =

= 23.592,32 VN/USD

> 20.000 VN/USD

Li vay nhp hng = 1,5% * 3 * 6,9938 * 20.000 = 629,442

Li nhun hng NK:
PNK = 165.000 (6,9938 * 20.000) 629,442
=

Bi s 11: Cng ty X (Vit Nam) sau khi nghin cu th trng Nht Bn thy rng sn phm tng
t nh ca mnh ang bn ti Nht vi gi 15.600JPY/b (gi nh 1USD = 120JPY)
Hng ha qua h thng phn phi nh sau:
Nh xut khu Nh Nhp khu Nh bn bunNh bn lNgi tiu dng.
Nh bn bun hng li 5%/gi bn bun.Nh bn l hng li 10%/gi bn l.
Nh nhp khu phi chu thu NK l 1%/gi nhp khu v hng li 5% gi nhp. Cho bit Cng ty X
cn a mc mc gi XK FOB cho bn l bao nhiu?
Cc ph vn chuyn t cng Vit Nam n cng Nht l 10USD/b v R = 0,25%
Bi gii
NTD: 15.600 JPY = 130 USD
Gi bn l: 130 130*10% = 117 Usd
Gi bn bun: 117 -117*5% = 111,15 USD
Gi NK = CIF + 1%*CIF (thu) + 5%*CIF (li nhun)
=CIF + CIF*( 1% + 5%) = 1,06*CIF
Gi CIF =

= 104,86 USD

Gi FOB = CIF ( 1-R ) F

= 104,86*(1-0,25) 10
=94,598 USD.
Bi s 13: Hy la chn cho hng thch hp khi bn l nh NK:
Cho hng 1: Cho bn my A vi gi CIF Sai Gon Port 2.600 USD/ci. Giao hng vo thng
07/2011. Thanh ton bng T/T 120 ngy sau ngy giao hng.
Cho hng 2: Cho bn my A vi gi FOB Kobe Port 2.410 USD/ci. Giao hng vo thng 07/2011.
Thanh ton bng L/C tr ngay.

Cho bit cht lng hai my nh nhau. Cc ph vn chuyn t Nht v Vit Nam l 12 USD/tn (
my nng 5 tn). t sut ph bo him l 0,25%. Li sut ngn hng l 20%/nm (360 ngy).
Bi gii
+ Cho hng 1:
Ta c: CIF tr chm l 2.600 USD/ci
Quy dn CIF tr chm --- > CIF tr ngay:
CIFtr ngay =

= 2.437,5 USD

+ Cho hng 2:
Ta c FOB tr ngay l 2.410 USD/ci
Cc ph Vn chuyn t Nht -- > Vit Nam l 12 USD/ tn F = 12*5=60 USD/ci
Quy dn FOB tr ngay --- > CIF tr ngay:
CIFtr ngay =

= 2476,81 USD

so snh 2 n cho hng ta thy n hng th 1 c li hn v ta l nh NK nn n hng th nht

c gi thp hn so vi n hng th 2
Bi s 14: Hy la chn cho hng thch hp khi bn l nh nhp khu:
Cho hng 1: Cho bn thit b N vi gi CIF Can Tho Port 5.000.000USD/ci. Giao hng vo
thng 5/2011. Thanh ton bng T/T 4 nm sau khi giao hng 40%, 6 nm sau khi giao hng 40% v 8
nm sau khi giao hng tr ht s cn li.
Cho hng 2: Cho bn thit b N vi gi FOB Yokohama Port 4.900.000USD/ci. Giao hng vo
thng 5/2011. Thanh ton bng T/T 5 nm sau khi giao hng 20%, 6 nm sau khi giao hng 40% v 8 nm
sau khi giao hang tr ht s cn li.
Cho bit cht lng hai thit b nh nhau. Cc ph vn chuyn t Nht v Vit nam l
13USD/tn(thit b nng 250 tn). T sut ph bo him l 0,25%. Li sut ngn hng l 20%nm (360
ngy).
Gii
+ Cho hng 1:
Quy dn CIF tr chm --->CIF tr ngay
T = 4*40% + 6*40% + 8*20% = 5,6 nm
CIFtr ngay =

= 2.358.490,566 USD

+ Cho hng 2:
T = 5*20% + 6*40% + 8*40% = 6,6 nm
Ta bit cc ph vn chuyn t Nht --- > Vit Nam l 13USD/tn F = 13*250 = 3250 USD/tn
3

Quy FOB tr chm --- > FOB tr ngay

FOBtr ngay =

= 2.112.069 USD

Quy dn FOB tr ngay --- >CIF tr ngay

CIFtr ngay =

= 2.121.152,168 USD