b BAI THAO LUAN NHOM. CAC VAN DE VE DU'TOAN VA LAP DU’ TOAN KINH DOANH CHO CONG TY HONG HA Khai quat chung vé dy toan Khai quat vé dy toan Khai nigm: Dir toan 18 nhiing dy kién chi tiét chi r9 ech huy déng va sir dung vén va ede ngudn luc khéc theo dinh ky va duge biéu dién mét edch 06 hé théng dudi dang s6 lurgng va gid tri Tée dung cia dy ton ic dung In nhat ci thng tin mot toan da durge cing bé thi khOng c6 sir nghi ngér gi vé muc tiéu ma doanh nghigp muén dat va dat duge bang cach nao. Ngoai ra dy toan con e6 nhimg tée dung sau: Xée dinh 19 cdc myc tiéu cy thé lim cin ett dénh gid thye hign sau nay, Larong true nhing khé khan khi ching chuta xay ra dé e6 phuong dn déi pho kip thai va diing din. hgp toan b6 hoat dong ctia doanh nghiép bing cac phn khae nhau. Nh& vay phai dy todn dim bao cho cdc ké hoach cla ting bo phan phit hop véi myc tiéu chung ciia doanh nghigp 446i voi nha quin tr 18 cung edp phuong tign ‘neo hg théng toan bo ké hoach cia doanh nghigp. Mat khi dyr dy toa Kide todn Dy toan vé mua sim TSCD, dat dai, nha xudng . .. ndi chung cho céc khoan muc thudc logi tai sin ¢6 dinh duge lip cho mot ky thei gian dai, c6 thé li 20 nim hode lau hon, Théi gian két thie dim bio duge ngudn von luén sin sang dé dap ting nhu clu mua sim TSCD cua doanh nghiép. Dy to’in hoat dong sin xuat kinh doanh hing nam duge lip cho ky 1 nim, phi hgp véi nam tai chinh ctia doanh nghiép dé tién cho vige so sinh danh gid gitta ké hoach va thuc hién. Dy todin hing nam duge chia thanh 4 guy thang, cdc quy edn Iai cia nam dy toan vin gitr nguyén, khi quy 1 két thie thi quy 2 duge chia theo ting thang... Cir thé tigp tuc cho dén hét nam. Dy ton hang nam cing duge lép theo ky 12 thing va ett thing dau ky thyc hign sau thi lai Ong thém dy todn cua m6t ky vao ké tiép thing cudi cing ciia ky dé. Dur cau d6 quy 1 durge chia theo timgtoan lap theo céch nay duge goi la dur toan lién tue vi phai suy nghi va hoach dinh trade cho ky 12 thing sap t6i, @. Trinh ue dye tot Dy toan duge chuan duge mé ta trén so 46 sau: Sodé Trinh te chudn bj dye todn HOI DONG QUAN TRI lic nao nha quan tri cing it cp co sé tré lén, Trinh ty chuan bi sé ligu dy ton Quan tri cp trung gian Quan trj edp trang gian Quan tri cdp co sé Quin tri ep co sa Quan tri cép cosa Quan tri cp cosa Trinh tw dir todin nhur trén c6 nhiing wu diém sau * Moi cp quan ly cia doanh nghiép,tir thap dén cao,déu gép phiin vao qua irinh xy dung dy toan. © Dyrtodn duge lap tir cp co si nén e6 d6 tin e@y va tinh chinh xée cao, * Do duge tham gia vaio qua trinh dy todn.va ca chi nha quan trj cp co so sé thye thién ké hoach mét céch chu dng hon,thoai su dugc ty dé dat nén mai hon va kha nang hoan thanh ké hoach sé cao hon.Ngugc lai, néu khong hoan thinh ké hoach thi trich nhigm trude hét Ia. cip co si a6. ¢. Hé théng dy todn hogt dong sin xudt kinh doanh hang nam H@ théng hoat dng san xudt kinh doanh hang nim bao gém nhimng ban dy todn riéng bigt nhung c6 quan hé qua lai ln nhau nhur so d6 9 sau:Da todn tiéu tha Dato tin kho Dal todin stn xu is ton phi tin cull ky leu théng va quan DB toan chi phi alton chi phi Datodn chi phi lao d6ng tite titp NVL tre ti2p sin aust DBtodn tim mat D3 toan bdo céo DB todn ban hang DB ton bdo cio KQHOKOD cin d3i k@itoan teu chuyetn tin 1 ‘Tit so dé nay, ta thdy dy todn tiéu thu [a du toan chi yéu cia toan hé thong. Tat ca cac du toan khac déu phy thud vao dy toan tiéu thu, do vay néu dy toan tiéu thy dugc xay dung mét cach tiy tign thi ca qué trinh dy ton sé chi la mét viée Jam v6 ich. Dur tod tiéu thy 18 cin eit dé ta quyét dinh vé sin Iwong sin xuét trong ki lap due toain san xuat, Dy toan sin xuat sau khi duge lip dén phién né sé la cin ei dé lap cdc du ton nguyén vat ligu truc tiép, lao dng tiép va chi phi san xuai chung. Nhimng dy doan nay tgo thanh co s6 dé lp dy todn tién.Tém Iai, dy ton tigu thy 1a nhan 16 tée déng toan bé day chuyén xdy dyng eae dy tod ca doanh nghiép Rigng dur toan phi tn tru thong va quan ly thi c6 dc diém vita phy thude vira tic dng vao dir toan tiéu thu.S6 di phat sinh méi quan hg qua lai nay vi tiéu thu 6 phan phu thude vio chi phi quing céo va chi phi khuyén mai va nhimg khoan chi phi nay, quy m6 I6n hay nhé cing phai phat trién phy thuge vio mite tiéu thy.2. Xay dyng djnh mite chi phi tiéu chuan 2.1. Phin bigt dink mite va dye ton Dy tod duge xay dung trén cdc dinh mite tiéu chudn, C6 thé n ap cho ting dam vj cén de todn duoc lap cho toan bo san tong. dinh mie duege 2.2. Nguyén tie xdy dng dink mite tiéu chuén Qué trinh xay dung cic dinh mite tiéu chudn 14 mt cOng vige co tinh nghé thudt hon Li cé tinh khoa hoc.Né doi hdi sy két hap gitta suy nghi véi tdi ning chuyén mén cia tat ca nhimg ngudi cé trich nhiém voi gid va chat hrong sin phim.Noi chung nguyén tic xy dung dinh mite tiéu chudn ¢6 thé durge t6m Inge 1a :truse hét phai xem xét_mOt cach nghiém tic todn bo két qua dat durge .Trén co si d6 ‘két hgp nhimng thay déi vé kinh té ,vé dac diém gitta cung va cau ,vé ky thuat dé chinh bd xung cho phii hgp. Nhu vay nha quan tri can phai nhan thire day du ring qua khit chi c6 gid tri 6 ché kim cin ett dé dy doa twong lai,noi cach khée dinh mite tiéu chudn phn nh mit hoat dOnghigu qua trong twong lai,chts khong phai cde mite hoat dong da qua 2.3. Phin logi din mite > Dinh mie ly twang Dinh mite Ii tuéng l& nhimg dinh mite ma chi e6 thé dat duge trong nhing digu kign hodn héo nhdt. Chiing khong cho phép bit ki mot sir hur hong ndo ctia may méc hodc sw gian doan san xuat. Ching cing ddi héi mot trinh do rng lu rat cao ma chi c6 thé c6 & nhiing céng nhan Linh nghé, fam vige vai su c6 giing tot d6 trong sudt thai gian lao dong. Vi vay cdc dinh mirc ly tung khdng c6 tinh thure té nén khong duge ding trén thy té. ® Dinh mite thye té: Dinh mite thye té la nhiing dinh mite durge xay dyng chat ché nhumg c6 kha nang dat duge néu c6 ging. Chiing cho phép c6 thai gian ngimg may hgp Ii, thi gian nghi ngoi cia nhan vién, Déng thoi cing cho phép ngudi lao d6 c6 trinh d6 trung binh, véi y thite trich nhigm diy du edng thém nhimg n6 lye cia ban thin sé dat va vrgt ede dinh mite nay. Do vay trong thuc té néu duge xay dung ding diin va hop ly sé c6 tic dung Ong vién khuyén Khich ngudi lao dng, Y ngbia: La co sé dé cae nha quan tri tién ligu lap ké hoach ding tién va cée ké hoach tén kho. Nhung déi véi dinh mite li tuéng thi khéng lam duge vie nay vi tinh chat khéng thuc té ctia ching cho nén cdc con sé ké hoach dua trén dé chi 1a nhiing con sé khong wong 24. Xe dyng céc djnh mice chi phi sin xudt(Duéi day nhom em sé xéy dung dinh mite chi phi sin xuat cho sin pham vr Pupil Bén mita 120 trang cia cng ty cé phan VPP Héng Ha.) Dinh mite chi phi nguyén vat ligu true tiép (CP NVLTT) Dinh mite duge xy dung riéng biét theo gid va lwgng cho céc yéu t6 dau vio. Dinh mie nguyén liu true tigp li sy tng hgp cia dinh mite gid va hugng cia NVL true tip. Binh mite gié cho 1 don vi NVLTT phan anh gid cudi ciing ciia 1 don vi NVLTT sau khi da trit di moi khoan chiét khdu. Bang 0.1: Dink mite gid cia 1 kg g6 duge tinh nhue sau: DVT: ding Gidé mua Tke 350) ‘COng: Chi phi chuyén cho 50 Céng: Chi phi nap kho, be xép 50 Trit: Chiét khiu 50) Dinh mite gid cia 1 san phim 400 Dinh mite lugng cho 1 don vj sin phim vé NVLTT phan anh s6 long nguyén ligu tiéu hao trong I don vi thanh pham, ¢6 cho phép nhimg hao hut binh thuemg, Bang 0.2: Dink mite legng gé tiéu hao trong 1 don vj sin phém vi nhue sau: DVT: kg Nguyén ligu edn thidt 48 sin xudt | don vi ia sin phim z Mite hao hut cho phép 02 Mitc sin phim héng cho phép 03 Dinh mite nguyén ligu cia 1 sin phim 2 Dinh mite gié Dinh mire Iuong_—_Djnh mite chi phi nguyén Hig nguyén ligu 1 don vj sin pham Nhu vay dinh mite chi phi NVLTT eta 1 sin pham v6 1 400kg x 2 kg = 800 d/kg b, Dink mite chi phi lao dong tree tiép (CP LBTT) inh mite chi phi lao dong trye tiép bao gém: dinh mite vé gid 1 don vj thoi ian lao dOng trye tiép va dinh mize Ivong thoi gian clin dé hoan thanh 1 don vj sin pham. = Dinh mite gia cia 1h lao déng bao gom: Luong co ban, phu cap Irong, thué lao dng cia lao dong truc tiép san xuat.Dinh mite gid cita | gid lao dng truc tiép & 1 phan xuéng duge tinh nhur sau: DVT: Ding Mite Iuong cin ban cia 1gid 1333.4 Thué lao déng (20% mire Iwong co ban) 266.6 Phu cp Iwong (30% mie Iuong co bin) 400 Dinh mite gid cia 1 gid lao dong tryc tigp 2.000 = Dinh mite long thai gian cho phép dé hoain tat 1 dom vi sin pham e6 thé duoc xe dinh bang cach: dem chia céng vigc hoan thanh theo timg cng at hop véi bang théi gian tigu chun ciia nhimng thao tic KT thuat nay dé dinh thé gian tiéu chudn cho phép tig cong vige, hoe xe dinh bing cach theo ddi bam gid. Dinh mite thai gian cho phép cia I sin pham vo: DVT: gicr ‘Thai gian sin xudt eo ban cia 1 sin phim 10 ‘Thi gian danh cho nhu edu ed nhan 0.2 Thai gian lau chiii may 015 ‘Thi gian duge tinh cho san phim hong 0.15 Dinh mirc lwgng thoi gian sin xuat | sin pham 1s Dinh mite gid lao Dinh mite hugng thi __—_ Dinh mite chi phi dong tryc tigp = * _gian lao dong trye tiép lao d6ng true tiép 2000 d/gid = x_—_1,5 gid/ I sin phim 3.000 di/san phim ¢. Dinh mize chi phi sin xudt chung (CP SXC) © Dinh mite bién phi sin xudt chung, Dinh mite chi phi sin xudt chung cing duge xay dung theo dinh mite gid va dinh mite lugng thoi gian cho phép. inh mie gid phan anh bién phi ciia don gid chi phi sin xuat chung phan bd. Dinh mite thoi gian phan anh s6 giés hoat dng duge chon kim cin eit phan bé chi phi sin xuat chung cho 1 don vj sén phim Ap dung d6i véi san pham vo: Phan bién phi trong don gid san xuat chung phn bé 1a 1.100 d, cn ett durge chon dé phan bé la s6 gitr ao dong truc tiép thi mie phan bién phi sin xudt chung ciia 1 sin pham v6 1d: S00 digs x 2 gid/san = 1.000 4/ san phim phim * Dinh mit dinh phi san xudt chungDinh phi trong dom gia sin xudt chung phan bé la d/gir va can ctr chon phan bo 14 56 gid lao dong truc tiép, véi gié/san pham, thi phan dinh phi sin xudt chung ciia 1 san phém v6 sé la: 600 digs x gid in phim = = ‘1.200 d/ sin pham Vay dan gia phan bé chi phi sin xudt chung li: S00 d/eis + = 600d/gid. = = 1.1004 Chi phi sin xudt chung dé san xudt 1 san phim vi la 100 Hae rcee - 2.200 d/sin phim d. Ting hop cdc dinh mite chi phi san xudt : Bang 0: Bing ting hyp dinh mike chi phi tiéu chudin cho sin p Pupil bin mia 120 trang 'Sé lugng | Don gid cho | Chi phi san xuit Khoan mye (cho 1 sp) | 1donvi__| cho | sin phim Neuyén ligu true tigp 2 (ka) | 400 (dg) 800 Lao dng true tigp 1.5 (h)__ | 2.000 (@/hy 3.000 Chi phi sin xuat chung 2h 1.100 (ah) 2.200 ‘sin xuat eho 1 sin phim va (dinh mirc) 6.000 3. Caich lap dy toan sin xuat kinh doanh a. Due todn tiéu thu ¥ Dy toan tiéu thy 1a dy toan chii yéu cia toan hé théng . Tat ca cdc dy ton khée déu phy thude vao du toén tiéu thy, do vay néu dy toan tiéu thy duge xy dung mot cach tity tign thi ea qué trinh dy todn s€ chi li mt vige Lim vo ‘ch, Y Dv toan tiéu thu li can cir dé ra quyét dinh vé san lugng san xuat trong ky lap dy toan sin xudt, Dur toan sin xuat sau khi durge lap dén phién nd sé 1a cin cit dé Ip cc dy todn nguyén ligu truc tiép, lao dong tryc tiép va nhing chi phi sin xudt chung, Nhimg nhén t6 nay tgo thinh co sé dé lap dur toain tién ¥ Dy toan tigu thy duge lap dya trén mize mite tiéu thy uée tinh véi don gid ban, Ngoai ra dy kign tiéu thu cdn duge dinh kém dy kién lich thu tién cia céc quy trong ky ké hogch. b. Dy todn sin xuatXée dinh s6 lrgng sin pham can san xuat dé dap img nhu cau tiéu thy dy kién va mite dy trir hang ton kho. (Can cir trén dy toan tiéu thy ma nhu cau san pham cita nim ké hoach duge xée dinh va trinh bay trén bang dur toan san x1 Nhu edu tigu Nhu edu tin ‘Tén kho sin phim thy ké hoach Kho cudiky dau ky cin ae Mat kh pham cén san xu: doanh nghigp. cing dé rink tinh tang thu sin han din dé rh ‘vio nam sau qué l6n, c6 thé vt qua nang lye sin xuat cia c. Dy todn nguyén vat ligu tree tiép Can ctr vio nhu cdu san xuat trong ky ma doanh nghigp xay dung dy ton vé nguyén ligu tryc tiép. Nhu cau nguyén ligu truc tiép phai thoa man nhu cau nguyén ligu tryc tiép cho sin xuat va nhu cdu nguyén liu true tiép dye trax( tn kho), Céng thie xc dink: Nhuciunguyén —-Nguyén ligu true Nguyén ligu tre Nguyén Tigu trye ligutryc tiép = tiépcanchosan + ti¢pcdndétén - tip ton kho dau trong ky xudt trong ky Kho cudi ky ky Dy toan nguyén ligu tryc tiép e6 tac dung dam bao cho viée cung cap day di, ding chit lvgng nguyén ligu tryc tiép va ding hic cho san xuat, gitp cho qua trinh sin xudt dién ra nhip nhang ding ké hoach Ngoai viée du ton vé khéi lugng nguyén ligu truc tig ding, doanh nghiép cdn phai dr todn vé tho’ gian thanh to’n, chi phi mue nguyén liu tngc tiép d6. Dy todn vé thoi gian thanh todn sé 1a cin eft cla vige xAy dung dye todn tng hop tién mat trong ky. 4, Dur ton chi phi tao dong true tiép > Dy toan chi phi lao déng true tiép cing cin ctr trén du toan sin xudt. Nhu cdu vé lao déng tryc tiép phai dugc tinh ton sao cho dap img di va ding hic nhu cau san xuat. > Tie dung cia dy todn chi phi: gitp doanh nghiép chi dng trong vige sit dung lao dng, khOng bi tinh trang thiéu hoge thira lao déng ma dim bao dit lao dong va sir dung lao d6ng 1 cach higu qui nhat > Nhu ciu chi phi lao dng trye tiép durgc tinh dua trén nhu cau thanh phim moi ky (thang, quy, ...) voi dinh mic thai gian lao dong tryc tiép cho mGi don vj thinh phim. Do v6i tinh chat cng vige da dang nén nhu edu chi phithoi gian lao déng cho timg dang céng vige duge xac dinh véi dinh mite gia cia lao déng tinh cho tig loai, ri cudi cing tong hgp tit ca Iai thanh dy toan chi phi lao déng true tiép cia doanh nghiép. e. Dir todn chi phi sin xudt chung Y Dy toan chi phi sin xuat chung duge xy dymg theo dinh phi va bién phi sin xudt chung cin eit trén don gid phan b6 chi phi san xudt chung va tong mite 46 hoat déng cain cir ké hoach. Y Dy todn chi phi sin xuit chung fing la cn et dé xy dyng dy toan tién mat Tuy nhién cin Iuu § chi phi khdu hao ti dinh s® duge trir bot vi dé 1a 1 khodn chi phi san xuat chung khdng bang tién mat. g. Dy todn thanh phim ton kho cudi ky ‘Can cir theo dinh mite chi phi lao dng true tiép va chi phi sin xuét chung phin 8, doanh nghigp sé xac dinh dinh mtr ft ctia 1 don vj theo dinh mite, tit d6 xay dung dur ton thanh pham tén kho cudi ky. hh. Dur todn chi phi lieu thong vi quan li: Dy toan chi phi luru thong va quan Ii bao gém cae khoan chi phi ude tinh sé phat sinh trong ki ké hogch 6 linh ve ngoai sin xuat, dy toan nay la bang tong hop eae dir toan chi phi & khdu hru thong vi quan li. Du ton chi phi lu thong ‘va quin Ii cling durge Ip theo tinh chat tic dng ciia chi phi theo két qua hoat dong. sin xuat chung... Ngoai ra con ec Khoan chi phi thué, chi phi mua tai sin 6 dinh (néu ¢6) hoge chi tré tién vay ngan hang hoje la chi tra ed phan. Phan cin di thu chi: néu b6i chi thi doanh nghiép tra bot cde mén ng vay hoc dem dau tr ngiin han. > Phan tai chinh: phan anh mét cach ‘c vay va tra ng vay, tra 1ai tién ng vay trong ki dé hé tro theo nhu cau tién mat cia doanh nghiép. Dy tod tién mat theo ki thoi gian céing ngiin cang t6t. Nhiéu doanh nghigp {ip dy toan tign mat 1 tun 1 Lin, Nhitng doanh nghigp 16n thi lap dy ton hang ngay. Tuy nhién théng thurdmg dur ton tién mat duge lap theo quy howe theo thing. BD Dy todn béo céo hogt dong san xudt kinh doanh:Dy toan bao cao két qua hoat déng san xuat kinh doanh [a mét trong nhiing bang dy toan chinh cia hé théng dy ton. Du ton béo cio hoat dong san xuit kinh doanh 1 m6t tai tigu phan énh gi nhun ude tinh thu duge trong nam ké hoach, cé tée dung lam ean cit so sinh dinh gid qué trinh thye hign sau nay ciia doanh nghigp. k) Dic todn bang tong két tai sin: Dur todin bang tong ket ti sin ciia nam trade va cde bang dir tod durge lap & trén, doanh nghigp xay dug bang tng két tai sin cua dy todn cho nam ké hoach ‘Lap dy toan cho cong ty Hing Ha 1. Khai quat chung vé cong ty Céng ty van phong phim Héng Ha duge chuyén déi thanh cong ty cé phan ‘vin phong phim Héng Ha theo quyét dinh sé 2721/QD-BCN ngay 25/08/2005 ciia BO cong nghiép( nay 14 bO cong thurong) va hoat dong theo Gidy ching nhan dang ky kinh doanh sé 0103010462 ngay 28/12/2005 do so Ké hogch va dau tu thinh phé Ha N@i cp, céng ty 06 7 Lin thay déi Gidy chimg nhin BKKD gom : Gidy ching nhdn kinh doanh thay déi tin thir nhit ngay 25/01/2006 Gidy chimg nhin kinh doanh thay di Lin thir hai ngiy 19/02/2006 Gidy chimg nhdn kinh doanh thay di Lin thir ba ngay 31/08/2006 in thir tu ngay 15/06/2007 in thir nam ngay 31/12/2007 Giay ching nhan kinh doanh thay di Lin thir sau ngay 23/05/2008 Gidy ching nhan kinh doanh thay ddi Kin thir bay ngay 04/07/2008 Gidy ching nhan kinh doanh thay d6i Gidy ching nhan kinh doanh thay déi Ten goi : cOng ty cd phan van phdng pham Héng Ha #Tén giao dich : Hong Ha stationery join stock company tat: Hong Ha Dai chi cng ty : s6 25 Ly Thudng kiét, quén Hoan Kiém , thanh pho Ha Noi. Ten viHinh thire hogt dong : edng ty ¢6 phan Theo gidiy chimg nhin ding ky kinh doanh thay déi lan thir 7 ngay (04/07/2008 thi Vén diéu Ié cita cong ty 1a 47.1 90.000.000 (bén muvi bay ty mét tram chin muroi trigu Vigt Nam ) ©Co cdu t6 chite : b may quan ly cao cdp, cdc don vi ky thuat nghigp vu thi tnréng va cac nha may sn xudt véi chire nang nhiém vu cu thé mang tinh. chuyén séu va chuyén nghigp nhim thyc hign cé higu qua cdc nghj quyét cia HQT va dai hi déng c6 dong Linh vue kinh doanh cOng ty hogt dng trong Hinh vye sin xuat va kinh, doanh cae mat hang: vin phdng pham va van héa phdm Linh vue nginh nghé kinh doanh ‘San xudt, kinh doanh cdc mat hang: van phong phim, van héa pham, cae san pham da, gia da, may mac, cac sin phim tir chit déo va thiét bi trang hoc - In gidy v6, s6, bao bi cic loai tem nin, van héa phim - Kinh doanh thiét bi, may van phong - Sin xuat, Kip dat thiét bi phy trg bling két cdu kim loai nganh cng nghigp (co va dién) - Xudt nhap khdu vat tw, nguyén ligu, thanh phim, may mée thiét bi phyc vu cho san xudt, kinh doanh ciia céng ty - Xay dumg dn dung va edng nghiép - Cho thué vin phdng, cita hang, nha xudng - Kinh doanh dich vy lit hanh va du lich. Khi méi thanh lap nguén nguyén ligu nhap khau tir nue ngoai nhimg nam gan day céng ty da cé duge nhitng bude cai tién dang ké cé gang mo rong ngudn cung ndi 2. Lap dy toan kinh doanh cho cong ty chudn cho sén pham vo Bang 0: Bang ting hgp dinh mite chi phi Pupil bén mita 120 trang 'Sé lugng | Don gid cho | Chi phi san xudt (cho 1'sp) | 1don vi | cho 1 sin phim Kho’n mye ‘Nguyén ligu trac tiép 2 (kg) | 400 (d/kg) 800Lao dOng trye tiép 15 (h) | 2.000 @my 3.000 Chi phi san xuat chun 2h 1.100 (a/h) 2.200 Chi phi sin xuat cho I sin phim vé (inh mitc) 6.000 24. Dy toan tiéu thy nam 2009 Bang I: Du todn tiéu thy nm 2009 DVT: 1.0004, Qu a I i Ml Tyee) Khoi rong tigu thu dy 180.000] 180.500] 180.550] 190.950, 732.000 kién (Quyén) Don gia ban 7 7 7 7 7 Doanh thu 1.260.000 | 1.263.500 | 1.263.850 | 1.336.650 | 5.124.000 Bang due kién lich thu tién nam 2009 DVT: 1.000d Khoan phai aoe thu I 1 i w_ nim Quy IV nam | 560,000 500.000 tne Quy I 756.000 | 504.000 1.260.000 Quy Il 758.100 |_505.400 1.263.500 Quy Ill 758.310 | 505.540 1.263.850 ‘Quy IV 801.990 | 801.990 Téng cng _| 1.256.000 | 1.262.100 | 1.263.710 | 1.307.530 | 5.089.340 Gia dinh thu duge ngay 60% trong quy, con Iai 40% thu & quy sau.2.2, Dy todn sin xuat Bang 2: Dy todn sin xudt nim 2009 DVT: kg Quy ne oh i Tl ii TVaee| Sees Khoi Iomg tien th Ke] 59 999 | 180.500, 180.550 | 190.950 | 732.000 hoach (Bang 1) Cong ton kho cudi i | 36.100 | 36.110| 38.190) 36.000 | 36.000 Tong cng nhuciu | 216.100 | 216.610 | 218.740 | 226.950 | 768.000 Tri: ton kho dau ki 36.000 | 37.000 | 37.100] 39.900 | 39.000 Khoi long can san 180.100 | 179.610 | 181.640 | 187.050 | 729.000 xudt trong ki (a) Nhu cau tén kho cudi ki 1a 20% nhu cau tiéu thy quy sau (b) Lay tir bang ting két tai sin 23. Dy toan Nguyén vat ligu truce tiép Bang 3: Dw todn nguyén vét ligu true tidp nm 2009 DVT: 10004 Quy an 1 i mm Tvadel| ace Khoi lygng can 180.100} 179.610] 181.640 | 187.050, 729.000 sin xuit (Bang 2) Dinh mie Ivgng nguyén ligu cia 1 x2 x2 x2 x2 x2 sin pham Khoi long NE true tiép can cho | 360.200] 359.220] 363.280 | 374.100 1.458.000 sin xudt(kg) Cong: Nguyén_ ténkhocuéi | 17.961] 18.164) 18.705] 18.000 18.000 378.161 | 377.384 381.985 | 392.100 1.476.000 36.000| 37.000] 37.100 39.900 39.000 Nguyén ligu mua 349 161| 340.384 344.885 | 352.200, 1.437.000 vio (kg) Dinh mite gid A00dreg 04 04 Od Od 04“Téng chi phi mua Nitty tép 136.864.4 | 136.153,6| 137.954) 140.880 574.800 (a) 5% nhu cau etta quy sau, Du todn lich thanh todn chi phi nguyén ligu tre tiép VT: 1.000¢ Quy Canam I 1 ML Vv 7 Khoan Bi i220 | 120.000 eonints 08) Pa 82.118,64| 54.745,76 136.8644 ag 81.692,16 | 54.461.44 136.153,6 fae 82.772,4| 55.181,6| 137.954 a 84.528] 84.528 Tons c68! p02 119,64) P6879) 37238 439.7096) 615.500 (b)60% phai tra ngay trong quy. 40% s@ tra quy/tiép theo. 4. Du toan chi phi lao d6ng true tiép Bang 4: Dy todn chi phi lao dong tre tiép DVT: 1,000d Quy I 1 1 Vv 180.100 | 179.610 181.640 | 187.050, 729.000 Canam Nhu edu san xudt (B2) Dinh mite thai gian a 15 15 1s} 15 15 san xuat cia 1 sp ‘Tong nhu cau (56 sid) 270.150 | 269.415 | 272.460 | 280.575 1.093.500 Dinh mie gi 2000a/n) 4 ei e z : Tong chi phi lao | 549.300 | 538.830] 544.920 | 561.150 2.187.000 dng trye tiép2.5, Dy toan chi phi san xuat chung Bang 5: Dwr todn chi phi san xudt chung DVT: 1.000¢ Quy ae 1 tH val] eee Tong nhu cat 80 | 479.159 269.415 | 272.460| 280.575 1.093.500 dong true tigp Bon gia bien phi x04) x04) x04) x04) x04 sin xudt chung Tong bien phi sin | 139,060 107.766 | 108.984] 112.230 437.400 xuit chung phn bd eee 76.545) 76.545, 76545) 76.545, 306.180 chung phan Tong cong chi phi san xuat chung 256.605 | 184.311) 185.529 188.775 743.580 phan Tee Chi PhiKRSY 59,900, 50.000, 50.000) $0.00, 200.000 Chi ties cho chi Phi | 996,605 | 134.311 | 135.529] 138.775) 543.580 sn xuat chun; Gia sir phan bién phi trong don gia sin xudt chung phan bé 1 400 d/h, phan dinh phi ta 700d/h Dinh phi ké hoach phan bé nim duge chia déu cho 4 quy = 437.400 git lao dng truc tigp x 0,7 = 306.180 : 4 = 76.545 2.6, Dy todn thanh phim ton kho cudi ki Bang 6:Dyr ton thinh pham ton kho cudi ki nim 2009 DVT: 1.0004 36.000 6 210.6002.7, Dy toan chi phi hu thong va quan Ii Bang 7: Duc ton chi phi lieu théng quan li nm 2009 BVT: 1.0008 Quy Ca I IL TL IV nam. Khoi luong tiéu thy 180.00 | 180.50 190.95 | 732.00 (bang 1) i} 0 oa 0 0 Bien phi luu thong va 03) 03 03) 03) 03 quan ly uée tinh cua I sp Bign phi dy toan 54.000 | 54.150) 54.165 | 57.285 | 719-60 : : ; . Dinh phi quan ly va hru thong | Quang cio. | 3.000 | 3.000) 3.000} 3.000 | 12.000 Larong quan Ii 30.000 | 30.000, 30,000 30.000 | '7°-% Bao higm 10,000 | 10.000 10,000 | 10.000 | 40.000 ‘Thué tai san co dinh : - 4.000 | 6.000 | 10.000 Tong cong chi phi hiru 106.28 | 401.60 théng va quan li wéc tinh | 97-900 | 97.150 | 101.165 5 0 2.8. Dy toan tién mat Béing 8: Di todn tién mat nam 2009 DVT: 1.000 4 Ban Quy. ri gss| 1 IL ML wv__| Canim eee |e ie ta 130,000 150.000 | 170.000 171.000 Cong: Thu), | 1.260.007 1.26350) 1,263.85 | 1.3366] 5.12400 trong ki 0 0 o| "50 0 Tong cing 1405.00 1,393.50) 1413.85 | 1.506.6 | 5.295.00 tha’? 0 0 0 5 0 Tri: Cie khoan chi ie 3 | 136864, 136-153.) 137.954) 140.880] 574.800 truc tiép 4 6 Tra luong 4 540.300 | 538.830 | 544.920 | 561.150 | 2.187.00Tao dng, 0 trye ti¢p Chi phi sin) 5 | 306.605 134.311 | 135.529 | 138.775 | 543.580 xuat chun; Chi phi lw thong va | 7 | 97,000, 97.150 101.165 | 106.285 | 401.600 quan ly Tue thu | | 593,75] 593,75] 593,75] 593,75] 2.375 hap Mua sim TSCD (dvr 650.000 620.000 0 Tees ) Lai co phan 32.000} 32.000 32.000 32.000 128.000 (chia 1) Tong cong 1.663. | 1.559.03 5,107.35 ma Bais 83s | 952-162 | 979.684 ; Can doi thu-chi (1- (255.000 | (165.000 | 461,999 | 526.966 | 187.605 2? ) ) Hoat dong tai chinh Ve 400.000 300.000 - -| 700.000 hing dw ki Tra ng vay (300.000 | (400.00 | (700.00 cudi ki ) 0) 0 Lai suat (65.000 | (110.00 20%/ndim (4) (45.000) ) 0) Tong cing en 6348 000 c4s.c0 (10.00 Tign mat tn quy cudi 145,000 135,000, 116,668) 61,966] 77.605 ki (443) (a) Quy tién mat phai ludn dim bao lén hon 50.000 (b) Lay tir Bang TKTS nam trude (©) Lai e6 phin: 2,000,000 x 6.4% = 128,000 (@)Lai sudt tra cing von vay duge tinh theo dé dai thoi gian vay Quy 3: No ge 300.000 x 20% x % nam Quy 4: No géc: 100.000 x 20% x 4/4 nam 300.000 x 20% x % nam Téng: 65.0002.9, Dy toain bao cio két qua hogt dong san xuat kinh doanh Bang 9: Dy todn bdo céo két qué: HBSXKD nim 2009 DVT: 1.000¢ Doanh thu (Bang 2) 732.000x7 5.124.000 ‘Trir: Gia von hang ban 732.000x6 4.392.000 Lai gop 732.000. “Trt: Chi phi quan Ii va Iu thong (Bang 7) 401.600 Lai thuan tir hoat dong kinh doanh 330.400 Trix: Chi tra lai ng vay (Bang 8) 110.000 Lai thudn trude thud 220.400 ‘Trix: Thué thu nhap (25%) 55.100 Lai thudn sau thué 165.3002.10. Dy todn bang tong két tai san Bang 10: Bang tong két tai san dye todn nam 2009 DVT: 1.0000 Nim Dy ton * trude_| nam nay oe A. Tai sin 1. Tai sin o8 dinh 3.087.160 | 3.313.580 a. Nha xuéng 2.687.160 | 2.687.160 b. May méc thiét bi 1.100.000 | 1.270.000" | Bang 8 2) | Bang 5 (Chi phi ’ y2) | Bang 5 (Chi pl c. Hao mén TSCD (700.000) | (743.580) ir uit chin) 2. Tai sin tueu dng 771.000 |__ 830.110 a. TSLD san xuat 6.000 7.200 Gia tri NL trye tiép ton kho 6.000 7.200 b.TSLD Twu thong 765.000 | 822.910 Gia tr than phim tn kho | 210.600) 210.600 | Bane © (36-000 Tién mat 171.000 77.650 | Bang 8 Bang I: Quy 4 Khoan phai thu 384.000] 534.660] (36.655 0.4) Tong cOng tii sin (7) + (2) | 3.858.160 | 4.043.690 B. Nguon von 1. Cong ng” 120.000 56.352 Vay ngan hi “4 a A Bang 3: Quy b. Cac khoan phai tra 120.000 56.352 | a 0.4) 2. Von chit so hitu 3.535.000 | 3.987.338 a. Von c6 déng 2.000.000 | _ 2.000.000 b. Tien lai dé lai 1.738.160 | 1.987.3387 ‘Tong cOng ngudn von 3.858.160 | 4.043.690 (1) 1.270.000 = 650.000 + 620,000 (Bang 5: Mua sim tai sin cé dinh) (2) Hao min TSCB: 743.580 = 543.580 + 200.000 (Hao mon TSCD) (3) 18.000 x 0,4 = 7.200 (4) Tign lai dé Iai duoe tinh nh sau Tién tai dé Iai nam trude 1.950.000 COng: Lai thuan ké hoach (Bang 9) 165.300 2.115.338‘Trix: Chia lai c6 phan (Bang 8) 128,000 (2.000.000 x 6.4%) 1.987.338