(Forum - Ueh.edu - VN) - Bai Giai 87 Bai T P Nguyen Ly Kinh Te (Vo Manh Lan) PDF

87 Bi tp Nguyn l Kinh t
V Mnh Ln (vomanhlan3005@gmail.com)
BNG PHN LOI BI TP THEO CHNG TRNH L THUYT

Chng IV:
HC THUYT GI TR
Bi 1
Bi 2
Bi 3
Bi 4
Bi 73
Bi 74
Bi 75
Bi 83
Chng V:
HC THUYT GI TR
THNG D
Bi 5 Bi 29 Bi 53
Bi 6 Bi 30 Bi 54
Bi 7 Bi 31 Bi 55
Bi 8 Bi 32 Bi 56
Bi 9 Bi 33 Bi 57
Bi 10 Bi 34 Bi 58
Bi 11 Bi 35 Bi 59
Bi 12 Bi 36 Bi 62
Bi 13 Bi 37 Bi 68
Bi 14 Bi 38 Bi 69
Bi 15 Bi 39 Bi 70
Bi 16 Bi 40 Bi 71
Bi 17 Bi 41 Bi 72
Bi 18 Bi 42 Bi 76
Bi 19 Bi 43 Bi 77
Bi 20 Bi 44 Bi 78
Bi 21 Bi 45 Bi 79
Bi 22 Bi 46 Bi 80
Bi 23 Bi 47 Bi 81
Bi 24 Bi 48 Bi 82
Bi 25 Bi 49 Bi 84
Bi 26 Bi 50 Bi 85
Bi 27 Bi 51 Bi 86
Bi 28 Bi 52 Bi 87
Chng VI:
CH NGHA T BN
C QUYN
Bi 60
Bi 61
Bi 63
Bi 64
Bi 65
Bi 66
Bi 67
Bi 01 (Tr.08/SBT):
Loi
doanh
nghip
(1)
I
II
III
IV
Tldcb
(gi/sp)
Sn
phm
Tldcb
(gi)
(2)
3
5
6
7
(3)
100
600
200
100
1,000
(4)
300
3,000
1,200
700
5,200
Tldxhct
(5)
5.2
Li th
ca sn
phm
(6)
2.2
0.2
-0.8
-1.8
Li l
(7)
220
120
-160
-180
0
Tnh thi gian lao ng x hi cn thit lm ra mt n v hng ha:

Ta c thi gian lao ng x hi cn thit:
Tldxhct = Tldcb / Sn phm
[(5) = (4) / (3)]
Trong tng thi gian lao ng c bit:

Tldcb = Tldcb x Sn phm
[(4) = (2) x (3)]
Cho bit u th hoc bt li ca mi doanh nghip:

V nhm doanh nghip I v II c Tldcb < Tldxhct nn nhm doanh nghip I v II
c u th.
V nhm doanh nghip III v IV c Tldcb > Tldxhct nn nhm doanh nghip III
v IV b bt li.
Cng thc tnh li th ca sn phm:
[(6) = (5) (2)]
Trong trng hp bi ton yu cu tnh li l ca doanh nghip, nu tt c

sn phm c tiu th ht vi gi c ph hp vi gi tr.
Li l ca doanh nghip:
[(7) = (3) x (5) (4)]
Bi 02 (Tr.09/SBT):
Nng sut lao ng tng ln 2 ln:
Cn c theo l thuyt: Lng gi tr hng ha t l thun vi thi gian lao
ng sn xut ra h{ng ha, ngc li, lng gi tr hng ha t l nghch vi
nng sut lao ng.
Tng gi tr sn phm:
80 -la
Tng s lng sn phm: 16 x 2 = 32

Gi tr mt sn phm:
80 / 32 = 2.5
Vy khi nng sut lao ng tng ln 2 ln th gi tr ca mt sn phm cng

gim 2 ln, t 5 -la xung 2.5 -la.
Cng lao ng tng ln 1.5 ln:
Cn c theo l thuyt: Tng cng lao ng v thc cht ging nh ko
di thi gian lao ng. V vy, tng cng lao ng th tng gi tr ca tng
s h{ng ha tng ln, nhng gi| tr mt h{ng ha khng i.
Tng gi tr sn phm:
80 x 1.5 = 120 -la
Tng s lng sn phm: 16 x 1.5 = 24

Gi tr mt sn phm:
120 / 24 = 5 -la
Vy khi tng cng lao ng ln 1.5 ln th gi tr ca mt sn phm

khng i, vn l{ 5 -la.
Bi 03 (Tr.09/SBT):
C th xa b c lm pht hay khng nu nh nc pht hnh tin giy
mi v i tin theo t l 1:1000:
Nu nh{ nc pht hnh tin giy mi v{ i theo t l 1:1000 th s tin
thc t trong lu thng l{:
3
Mt = 16,000 / 1,000 = 16 t
M s tin cn thit trong lu thng:
Mc = [h (a + b) + d] / v = [120 (10 + 20) + 70] / 20 = 8 t
Theo quy lut lu thng tin t, do s tin thc t trong lu thng nhiu
hn s tin cn thit trong lu thng (Mt > Mc)nn khng th xa b lm pht
nu nh{ nc pht hnh tin giy mi v{ i tin theo t l 1:1,000.
T l lm pht:
Ta c cng thc tnh t l lm pht:
%lamphat = [(Mt Mc) / Mc] x 100%
= [(16 8) / 8] x 100% = 100%
Bi 04 (Tr.10/SBT):
Xc nh gi tr sc lao ng trong mt ngy ca cng nhn:
ti sn xut sc lao ng, ngi cng nhn cn phi c nhng vt phm
tiu dng sau }y:
- Sn phm n ung l{ 7 -la/ngy (1)
- dng gia nh l{ 72.5 -la/nm, tng ng 0.2 -la/ngy (2)
- Qun o gi{y dp dng c| nh}n l{ 270 -la/nm, tng ng 0.7 la/ngy (3)
- Nhng dng lu bn l 5,700 -la/10 nm, tng ng 1.6 la/ngy (4)
Cn c theo l thuyt, gi tr sc lao ng ca cng nhn c o bng gi
tr c|c t liu tiu dng cn thit sn xut v ti sn xut sc lao ng cng
nh}n. Do , gi| tr sc lao ng ca cng nhn trong mt ngy:
(1) + (2) + (3) + (4) = 7 + 0.2 + 0.7 + 1.6 = 9.5 -la/ngy
4
Bi 05 (Tr.11/SBT):
Xc nh chi ph t bn kh bin:
Ta c cng thc tnh gi tr hng ha:
W = c1 + c2 + v + m
m:
W: gi tr hng ha = 1,000,000 franc

c1: hao mn thit b my mc = 100,000 franc
c2: chi ph nguyn, nhin, vt liu = 300,000 franc
nn:
v + m = W (c1 + c2)
= 1,000,000 (100,000 + 300,000)
= 600,000 franc
(1)
Mt khc, theo cng thc tnh trnh bc lt gi tr thng d:

m = (m / v) x 100% = 200%
nn:
(m / v) = 2 hay m = 2v
(2)
Thay (2) v{o (1) ta c:

3v = 600,000 franc nn v = 200,000 franc
Vy chi ph t bn kh bin l 200,000 franc.
Bi 06 (Tr.11/SBT):
Xc nh gi tr ca mt n v sn phm:
Gi tr sc lao ng ca mi cng nh}n l{ 250 -la nn gi tr sc lao ng
(v) ca 100 cng nhn:
v100 = 250 x 100 = 25,000 -la
Do t sut gi tr thng d l{ 300% nn gi| tr thng d (m) trong mt

thng:
m12,500 = m x v100 = 300% x 25,000 = 75,000 -la
Tng gi tr ca 12,500 sn phm sn xut c bi 100 cng nhn trong
mt thng:
W12,500 = c12,500 + v100 + m12,500
= 250,000 + 25,000 + 75,000 = 350,000 -la
Vy gi tr ca mt n v sn phm:
W = W12,500 / 12,500 = 350,000 / 12,500 = 28 -la
Kt cu gi tr ca sn phm:
Ta c:
W12,500 = c12,500 + v100 + m12,500
12,500w = 250,000c + 25,000v + 75,000m
Cch thit lp kt cu gi tr ca mt sn phm, chia 2 v cho 12,500 ta

c:
w = 20c + 2v + 6m
Vy kt cu gi tr ca mt sn phm:
w = 20c + 2v + 6m
Bi 07 (Tr.12/SBT):
Xc nh s thay i thi gian ca ngi cng nhn lao ng cho mnh v
cho nh t bn t nm 1923 n nm 1273:
- Nm 1923:
Ta c:
m1 = m1 / v1 = Tldtd(1) / Tldct(1) = 2,134 / 1,238 = 1.72

6
m:
Tldtd(1) + Tldct(1) = 8
nn:
Tldtd(1) = 5.06 gi; Tldct(1) = 2.94 gi
- Nm 1973:
Ta c:
m2 = m2 / v2 = Tldtd(2) / Tldct(2) = 5,138 / 1,529 = 3.36
m:
Tldtd(2) + Tldct(2) = 8
nn:
Tldtd(2) = 6.17 gi; Tldct(2) = 1.83 gi
Vy t nm 1923 n nm 1973, thi gian lao ng thng d tng t 5.06

ln 6.17 gi, trong khi thi gian lao ng cn thit gim t 2.94 gi xung 1.83
gi.
Bi 08 (Tr.12/SBT):
S thay i ca trnh bc lt cng nhn M trong nhng nm 19671971:
- Nm 1967:
Gi tr mi do cng nhn to ra:
v1 + m1 = 262.2 t
suy ra: m1 = 262.2 v1 = 262.2 63.2 = 199
Trnh bc lt cng nhn:
m1 = (m1 / v1) x 100% = (199 / 63.2) x 100% = 315%
- Nm 1971:
Gi tr mi do cng nhn to ra:
v2 + m2 = 314 t
suy ra: m2 = 314 v2 = 314 72 = 242
7
Trnh bc lt cng nhn:

m2 = (m2 / v2) x 100% = (242 / 72) x 100% = 336%
Vy t nm 1967 n nm 1971, trnh bc lt cng nhn M ~ tng
t 315% ln 336%.
Bi 09 (Tr.13/SBT):
Xc nh khi lng gi tr mi do mt cng nhn to ra:
T bn u t 900 ng{n -la, trong b v{o t liu sn xut 780 ngn
-la, vy phn t bn kh bin (gi tr sc lao ng) ca 400 cng nhn l:
v400 = 900 780 = 120 ng{n -la
Gi tr sc lao ng ca 1 cng nhn l:
v = v400 / 400 = 120,000 / 400 = 300 -la
Do t sut gi tr thng d:
m = (m / v) x 100% = 200%
nn gi tr thng d tnh trn 1 cng nhn:
m = v x m = v x 200% = 300 x 200% = 600 -la
Vy khi lng gi tr mi do 1 cng nhn to ra:
Gi tr mi = m + v = 600 + 300 = 900 -la
Bi 10 (Tr.13/SBT):
Xc nh di chung ca ngy lao ng:
Ta c lng gi tr mi trong mt gi lao ng ca mt cng nh}n l{ 5 la, tc l:
8
vgi + mgi = 5 -la
(1)
Mt khc, t sut gi tr thng d l{ 300%, tc:

m = (m / v) x 100% = (mgi / vgi) x 100% = 300%
(2)
T (1) v{ (2) ta c:
mgi = 3.75 -la; vgi = 1.25 -la
M mi ngy, gi tr sc lao ng ca mt cng nhn (vngy) l{ 10 -la, nn
thi gian lao ng chung ca ng{y lao ng:
T = vngy / vgi = 10 / 1.25 = 8 gi
Lng gi tr thng d m nh t bn chim ot thm trong mt ngy nu
trnh bc lt tng ln 1/3:
Gi m0 v m1 ln lt l{ trnh bc lt ban u v{ trnh bc lt sau khi
tng ln 1/3 ln, tc l:
m1 / m0 = 4/3
(m1 / v) / (m0 / v) = 4/3
m1 / m0 = 4/3
(v gi tr sc lao ng khng i)
m{ lng gi tr thng d nh{ t bn chim ot c trong mt ngy ban

u (m0) c tnh bng:
m0 = mgi x T x 200 = 3.75 x 8 x 200 = 6,000 -la
nn:
m1 = m0 x 4/3 = 6,000 x 4/3 = 8,000 -la
Vy lng gi tr thng d tng thm m{ nh{ t bn chim ot c trong

mt ngy nu trnh bc lt tng ln 1/3 ln:
m = m1 m0 = 8,000 6,000 = 2,000 -la
Bi 11 (Tr.14/SBT):
Xc nh t l ngi lao ng gim nu t sut gi tr thng d tng ln
250%:
Do t bn ng ra 100,000 steclinh, trong 70,000 steclinh b vo my
mc thit b v 20,000 steclinh b vo nguyn vt liu nn s tin tr cho sc
lao ng (gi tr sc lao ng) ca ngi lao ng:
v0 = 100,000 (70,000 + 20,000) = 10,000 steclinh
Theo bi, t sut gi tr thng d tng ln 250%, nn ta c t l gia t
sut gi tr thng d mi (m1) v t sut gi tr thng d mi (m0) l:
m1 / m0 = 250% / 200% = 5/4
(m / v1) / (m / v0) = 5/4
v0 / v1 = 5/4
(do m khng i)
T ta suy ra:
v / v0 = (v0 v1) / v0 = 1 4/5 = 1/5 = 20%
Do tin lng cng nh}n khng i, nn:
v / v0 = (s lng CN gim) / (s lng CN ban u) = 20%
Vy, khi t sut gi tr thng d tng ln 250%, s lng ngi lao ng s
gim xung 20%.
Bi 12 (Tr.15/SBT):
Xc nh trnh bc lt thay i sau khi t bn ko di ngy lm vic n 10
gi:
Ta c:
m0 = (Tldtd / Tldct) x 100% = 300%
Tldtd + Tldct = T0 = 8 gi
10
nn
Tldtd = 6 gi; Tldct = 2 gi
Theo b{i, nh{ t bn ko di ngy lm vic n 10 gi, tc l{ tng thm 2

gi lao ng trong khi gi tr sc lao ng khng i, tc l thi gian lao ng
cn thit khng i, vy thi gian lao ng thng d c ko di thm:
Tldtd(1) = Tldtd + (T1 T0) = 6 + (10 8) = 8 gi
Khi , trnh bc lt mi sau khi t bn ko di thi gian lm vic ln 10
gi:
m1 = (Tldtd(1) / Tldct) x 100% = (8 / 2) x 100% = 400%
Xc nh phng php tng thm gi tr thng d ca nh t bn:
Cn c theo l thuyt, nh{ t bn n}ng cao trnh bc lt bng cch ko
di thi gian lao ng trong khi thi gian lao ng cn thit khng i,
chnh l{ phng ph|p sn xut gi tr thng d tuyt i.
Bi 13 (Tr.15/SBT):
Xc nh khi lng v t sut gi tr thng d ngy thay i:
Ban u, mi cng nhn to ra gi tr mi l{ 30 -la, vy gi tr mi 400
cng nhn to ra:
GTM0 = 30 x 400 = 12,000 -la
m
GTM0 = m0 + v0 = 12,000 -la
m0 = (m0 / v0) x 100% = 200%
nn
m0 = 8,000 -la; v0 = 4,000 -la
Bn cnh :
m0 = (Tldtd(0) / Tldct(0)) x 100% = 200%
v
Tldtd(0) + Tldct(0) = T0 = 10 gi
11
nn
Tldtd(0) = 20/3 gi; Tldct(0) = 10/3 gi
Mc d ng{y lao ng gim 1 gi nhng nh{ t bn li tng cng lao

ng thm 50%, v bn cht, l{ tng thi gian lao ng. Vy thi gian lao ng
ngy mi:
T1 = (T0 1) x 150% = 13.5 gi
Do tin lng gi nguyn, tc l v0 v Tldct(0) khng i, nn gi tr thng d
v thi gian lao ng thng d thay i. Thi gian lao ng thng d mi:
Tldtd(1) = Tldtd(0) + (T1 T0) = 20/3 + (13.5 10) = 61/6 gi
Khi t sut gi tr thng d mi:
m1 = (Tldtd(1) / Tldct(0)) x 100% = [(61/6) / (10/3)] x 100% = 305%
T ta c c khi lng gi tr thng d mi:
m1 = m1 x v0 = 305% x 4,000 = 12,200 -la
Vy sau khi ng{y lao ng gim 1 gi, tng cng lao ng thm 50%,
khi lng gi tr thng d mi tng t 8,000 -la ln 12,200 -la.
Xc nh phng php bc lt gi tr thng d ca nh t bn:
Cn c theo l thuyt, trong trng hp n{y, nh{ t bn tng thi gian lao
ng trong khi thi gian lao ng cn thit khng i, vy nh{ t bn s dng
phng ph|p sn xut gi tr thng d tuyt i bc lt gi tr thng d.
Bi 14 (Tr.16/SBT):
Xc nh trnh bc lt lao ng sau thay i:
Theo b{i, nng sut lao ng tng dn n gi c hng ha r hn trc
2 ln, suy ra nng sut lao ng tng 2 ln, dn n thi gian lao ng cn thit
cng gim 2 ln.
Tldct(1) = Tldct(0) / 2 = 4 / 2 = 2 gi
12
Do , thi gian lao ng thng d cng tng ln:

Tldtd(1) = T Tldct(1) = 8 2 = 6 gi
Lc n{y, trnh bc lt lao ng mi:
m1 = (Tldtd(1) / Tldct(1)) x 100% = (6 / 2) x 100% = 300%
Trong khi trnh bc lt lao ng c:
m0 = (Tldtd(0) / Tldct(0)) x 100% = (4 / 4) x 100% = 100%
Vy sau khi tng nng sut ln 2 ln, trnh bc lt lao ng tng t 100%
ln 300%.
Xc nh phng php bc lt gi tr thng d:
Cn c theo l thuyt, trong trng hp n{y, nh{ t bn tng trnh bc
lt lao ng bng cch gim thi gian lao ng cn thit trong iu kin di
ca ng{y lao ng khng i, vy nh{ t bn s dng phng ph|p sn xut
gi tr thng d tng i.
Bi 15 (Tr.16/SBT):
T sut gi tr thng d thay i:
Ta c khi lng gi tr thng d ban u ca mt n v hng ha:
m0 = m0 x v0 = 200% x 10 = 20 franc
Khi tng nng sut 2 ln, tc l{ chi ph t bn kh bin gim 2 ln:
v1 = v0 / 2 = 10 / 2 = 5 franc
Trong khi ngy cng khng i nn gi tr thng d thay i:
m1 = (v0 + m0) v1 = (10 + 20) 5 = 25 franc
T sut gi tr thng d thay i:
m1 = (m1 / v1) x 100% = (25 / 5) x 100% = 500%
13
Vy sau khi tng nng sut, t sut gi tr thng d tng ln 500%.

Gi tr thng d siu ngch trong nm
Nu nh{ t bn sn xut vi t sut t bn, tc l{ mTB = 100% th gi tr
thng d:
mTB = mTB x v0 = 100% x 10 = 10 franc
Nhng sau khi tng nng sut, gi tr thng d t 25 franc, nn chch lch
gia gi tr thng d mi vi gi tr thng d t bn chnh l gi tr thng d
siu ngch trn mt n v sn phm:
msn(sp) = m1 mTB = 25 10 = 15 franc
Khi nng sut tng ln 2 ln, sn lng cng tng theo tng ng, nn s
lng hng ha sn xut c lc sau l 1,000 x 2 = 2,000 sn phm.
Vy tng gi tr thng d siu ngch nh{ t bn thu c:
msn = msn(sp) x 2,000 = 15 x 2,000 = 30,000 franc
Bi 16 (Tr.17/SBT):
Xc nh s bin i ca nh mc sn phm:
Cng nh}n ho{n th{nh 95% nh mc mi, vy s sn phm cng nhn sn
xut c:
SP1 = DM1 x 95% = 20 x 95% = 19 sn phm
So vi mc nh c, nh mc sn sn phm thay i mt mc:
%DM = [(DM1 DM0) / DM0] x 100% = [(19 16) / 16] x 100%
= 18.75%
Vy nh mc tng 18.75%
14
Xc nh s bin i ca tin lng ngy:

Theo ch nh mc v tin cng sn phm c, tin lng ng{y ca mi
cng nhn:
Wsp(0) = 16 x 200 = 3,200 lia
Khi p dng ch Taylor, cng nhn ch ho{n th{nh c 95% nh mc
mi, tng ng 19 sn phm nn cng nh}n c tr 180 lia tin cng cho
mi sn phm. Vy tin lng ng{y ca mi cng nhn theo ch mi:
Wsp(1) = 19 x 180 = 3,420 lia
So snh vi mc tin lng ng{y c, tin lng ngy mi thay i mt
mc:
%Wsp = [(Wsp(1) Wsp(0)) / Wsp(0)] x 100%
= [(3,420 3,200) / 3,200] x 100% = 6.875%
Vy tin lng ng{y tng 6.875%
Bi 17 (Tr.18/SBT):
Xc nh thi gian lao ng ngy tng thm:
Do nn tht nghip tng, nh{ t bn gim gi| c lao ng xung 1/8, vy
gi| c lao ng ca 1 gi mi:
Wh(1) = Wh(0) Wh(0) / 8 = 1.6 1.6 / 8 = 1.4 -la
Vi gi| c lao ng ca 1 gi c, gi| c lao ng ca 1 ng{y ngi lao
ng nhn c:
Wd = Wh(0) x T0 = 1.6 x 8 = 12.8 -la
Vi gi| c lao ng ca 1 gi mi, nhn c tin lng ng{y nh c,
thi gian lao ng ngy ca ngi lao ng s l:
T1 = Wd / Wh(1) = 12.8 / 1.4 = 9.14 gi
15
Lng thi gian lao ng ng{y thay i:

T = T1 T0 = 9.14 8 = 1.14 gi
Vy cng nhn phi ko d{i ng{y lao ng thm 1.14 gi nhn c tin
lng nh c.
Bi 18 (Tr.18/SBT):
Xc nh mc chnh lch v gi c lao ng gi ca tr em vi ngi ln:
Gi c ca mt gi lao ng tr em:
Wh(C) = Wm(C) / (25 x 9) = 18,000 / (25 x 9) = 80 lia
Gi c ca mt gi lao ng ngi ln:
Wh(A) = Wm(A) / (25 x 9) = 72,000 / (25 x 9) = 320 lia
Mc chnh lch gia gi c lao ng gi ca tr em vi ngi ln:
Wh = Wh(A) Wh(C) = 320 80 = 240 lia
Vy gi c lao ng gi ca tr em r hn 240 so vi gi c lao ng gi ca
ngi ln.
Mc ch ca nh t bn khi tr cng lao ng phn bit theo gii tnh, la
tui, mu da, chng tc:
Nh{ t bn tr cng lao ng phn bit theo gii tnh, la tui, mu da,
chng tc, nhm gim chi ph t bn kh bin. }y l{ i lng thay i trong
qu trnh sn xut, to ra gi tr thng d. Khi chi ph kh bin cng thp, th
gi tr thng d s c{ng cao. }y chnh l{ mc ch cui cng ca nh{ t bn.
16
Bi 19 (Tr.19/SBT):
Xc nh mc thay i ca thu nhp thc t:
Theo bi, tin lng danh ngha trung bnh tng 11,5% trong khi thu
thu nhp ly tin tng t 30% ln 40%, tc l{ tng 10% so vi mc c. Vy
mc tin lng danh ngha mi so vi tin lng danh ngha c sau khi tng
lng v{ tng thu l:
111.5% x 90% = 100.35%
Tuy nhin, do gi c tng 7.9% nn mc tin lng thc t mi so vi tin
lng thc t c:
100.35% / 107.9% = 93%
So vi tin lng thc t c, tin lng thc t mi thay i:
100% - 93% = 7%
Vy thc t, sau khi lng tng, ng thi gi c v thu thu nhp cng tng
th thu nhp thc t ca ngi lao ng gim 7%.
Bi 20 (Tr.19/SBT):
Xc nh thi gian phn chi ph t bn chuyn ha thnh gi tr thng d:
Theo bi ta c:
k = c + v = 600,000 franc
mt khc:
Cu to hu c = c / v = 4
nn
c = 480,000 franc; v = 120,000 franc
Ta li c:
m = (m / v) x 100% = 100%
17
nn gi tr thng d:
m = m x v = 100% x 120,000 = 120,000 franc
T , thi gian cn chuyn ha phn chi ph t bn thnh gi tr thng
d:
Tch = k / m = 600,000 / 120,000 = 5 nm
Vy sau 5 nm, phn chi ph t bn ng trc s c chuyn ha ht
thnh gi tr thng d.
Bi 21 (Tr. 20/SBT):
Tnh t sut tch ly:
Theo bi, ta c:
k = c + v = 50 triu -la
mt khc:
Cu to hu c = c/v = 9
nn
c = 45 triu -la; v = 5 triu -la
T ta c gi| tr thng d:
m = m x v = 300% x 5 = 15 triu -la
Do mi nm c 2.25 triu -la gi tr thng d bin th{nh t bn nn t
sut tch ly t bn l:
T sut tch ly = (Gi| tr tch ly / m) x 100%
= (2.25 / 15) x 100% = 15%
18
Bi 22 (Tr. 20/SBT):
Tnh lng gi tr thng d t bn ha tng ln:
Theo bi, ta c:
k = c + v = 100,000 -la
mt khc:
Cu to hu c = c / v = 4
nn
c = 80,000 -la; v = 20,000 -la
Vi trnh bc lt l 100%, gi tr thng d s l:

m0 = m0 x v = 100% x 20,000 = 20,000 -la
Phn gi tr thng d c t bn ha ban u:
mTBH(0) = m0 x 50% = 20,000 x 50% = 10,000 -la
Vi trnh bc lt l 300%, gi tr thng d s l:
m1 = m1 x v = 300% x 20,000 = 60,000 -la
Phn gi tr thng d c t bn ha vi trnh bc lt mi:
mTBH(1) = m1 x 50% = 60,000 x 50% = 30,000 -la
Vy phn gi tr thng d c t bn ha tng thm khi trnh bc lt
tng ln 300%:
mTBH = mTBH(1) mTBH(0) = 30,000 10,000 = 20,000 -la
Bi 23 (Tr.21/SBT):
Cu to hu c t bn:
Ta c:
c = k v = 36.3 11.3 = 25 triu rp
19
Nn cu to hu c t bn:
Cu to hu c t bn = c / v = 25 / 11.3 = 2.21:1
Trnh bc lt lao ng:
Ta c:
Doanh thu = W = k + m = 85.3 triu rp
nn:
m = W k = 85.3 36.3 = 49 triu rp
Vy trnh bc lt lao ng:
m = (m / v) x 100% = (49 / 11.3) x 100% = 433.6%
Bi 24 (Tr.21/SBT):
Tnh mc thay i nhu cu sc lao ng:
Ta c:
k0 = c0 + v0 = 1,000,000 steclinh
m:
Cu to hu c t bn = c0 / v0 = 4
nn
c0 = 800,000 steclinh; v0 = 200,000 steclinh
Gi tr sc lao ng ca mi cng nhn:

vcanhan = v0 / 2,000 = 200,000 / 2,000 = 100 steclinh/ngi
Vi mc t bn ng trc mi:
k1 = c1 + v1 = 1,800,000 steclinh
v cu to hu c t bn mi:
20
Cu to hu c t bn mi = c1 / v1 = 9
nn
c1 = 1,620,000 steclinh; v1 = 180,000 steclinh
Do tin lng ca mi cng nh}n khng i, nn s lng cng nhn mi:

v1 / vcanhan = 180,000 / 100 = 1,800 ngi.
Vy nhu cu sc lao ng gim:
2,000 1,800 = 200 ngi.
Bi 25 (Tr.22/SBT):
Xc nh mc thay i phc li vt cht ca nhn dn lao ng Canada:
Do lng danh ngha ca cng nhn vin chc Canada tng ln 32%
nhng gi| c sinh hot cng tng ln 34.6% nn t sut gia mc lng mi
vi mc lng c l{:
32% / 34.6% = 93%
Vy mc thay i phc li vt cht (tin lng thc t) ca nhn dn
Canada:
100% - 93% = 7%
Nh vy, trong nhng nm 1974-1976, phc li vt cht ca nhn dn lao
ng Canada ~ gim 7%.
Xc nh loi bn cng ha trong trng hp ny:
Trong trng hp tn ti c 2 loi bn cng ha:
- Bn cng ha tuyt i: l{ trng hp mc sng ca nhn dn gim st so
vi trc. Ta c th thy t nm 1974-1976, phc li vt cht ca cng nhn
vin chc ~ gim 7%.
- Bn cng ha tng i: }y l{ xu hng ph bin chung, c biu hin
t trng thu nhp ca cng nhn trong thu nhp quc dn gim xung, mc
21
d thu nhp tuyt i c th tng ln; cn t trng thu nhp ca giai cp t sn

trong thu nhp quc d}n ng{y c{ng tng ln. T nm 1974-1976, mc d li
nhun x nghip tng 111%, tin lng danh ngha cng tng 32% nhng
phc li vt cht ca nhn dn li gim 7%.
Bi 26 (Tr.22/SBT):
Xc nh t bn c nh, t bn lu ng, t bn bt bin, t bn kh bin:
Ta c:
k = c + v = c1 + c2 + v = 500,000 cuaron
Trong :
- T bn c nh:
c1 = 200,000 + 100,000 = 300,000 cuaron
- T bn lu ng:
c2 + v = k c1 = 500,000 300,000 = 200,000 cuaron
Mt khc, do c2 = 3v nn:
c2 = 150,000 cuaron v v = 50,000 cuaron
Nn, t bn bt bin:
c = c1 + c2 = 300,000 + 150,000 = 450,000 cuaron
v{ t bn kh bin:
v = 50,000 cuaron
Cn c phn chia t bn c nh, t bn lu ng, t bn bt bin, t bn
kh bin:
Vic ph}n chia t bn bt bin v{ t bn kh bin l da vo vai tr ca
tng b phn t bn trong qu trnh sn xut ra gi tr thng d. Cn vic
22
ph}n chia t bn c nh v{ t bn lu ng l da v{o phng thc chuyn

dch gi tr ca chng vo sn phm trong qu trnh sn xut (da vo tnh
cht chu chuyn ca t bn).
Vic phn chia t bn th{nh t bn bt bin v{ t bn kh bin phn nh
c ngun gc sinh ra gi tr thng d. Trong qu| trnh sn xut, t bn bt
bin ch l{ iu kin sinh ra gi tr thng d, cn t bn kh bin mi l
ngun gc to ra gi tr thng d.
Vic phn chia t bn c nh v{ t bn lu ng tuy khng phn nh
ngun gc sinh ra gi tr thng d nhng li c ngha quan trng trong vic
qun l kinh t. N l c s qun l, s dng vn c nh v vn lu ng
mt cch c hiu qu.
Bi 27 (Tr.23/SBT):
Tnh tng s tin khu hao sau 8 nm:
Ta c:
k = c1 + c2 + v = 6 triu franc
trong :
c2 = 1.2 + 0.2 = 1.4 triu franc
v
v = 0.6 triu franc
nn gi tr t bn c nh (gi tr my mc, thit b sn xut, nh{ xng,

cng trnh):
c1 = k (c2 + v) = 6 (1.4 + 0.6) = 4 triu franc
Mt kh|c, theo bi, do gi tr my mc v thit b sn xut gp 3 ln gi
tr nh{ xng v cng trnh, nn:
- Gi tr my mc v thit b sn xut: 3 triu franc hao mn hon ton
trong 10 nm.
23
- Gi tr nh{ xng v cng trnh: 1 triu franc hao mn hon ton trong 25
nm.
Vy tng s tin khu hao sau 8 nm:
[(3 triu/ 10 nm) + (1 triu/ 25 nm)] x 8 nm = 2.72 triu franc
Bi 28 (Tr.23/SBT):
Xc nh tn tht do hao mn v hnh ca c my:
C my c gi tr 600,000 cuaron d tnh hao mn hu hnh trong 15 nm.
Vy hao mn hu hnh ca c m|y sau 4 nm:
(600,000 / 15) x 4 = 160,000 cuaron
Sau 4 nm, gi| tr cn li ca c my:
600,000 160,000 = 440,000 cuaron
V hao mn v hnh qua 4 nm l{ 25% nn tn tht do hao mn v hnh ca
c my:
440,000 x 25% = 110,000 cuaron
Bi 29 (Tr.24/SBT):
Xc nh tc chu chuyn ca t bn:
Ta c:
k = c + v = c1 + c2 + v = 3.5 triu yn
trong :
c1 = 2.5 triu yn v v = 0.2 triu yn
nn
24
c2 = k (c1 + v) = 3.5 (2.5 + 0.2) = 0.8 triu yn

Xt khong thi gian trong 1 nm:
- Hao mn t bn c nh: c1(nm) = 2.5 / 12.5 = 0.2 triu yn
- T bn kh bin chu chuyn: v(nm) = 0.2 x 10 = 2 triu yn
- T bn lu ng: c2(nm) = 0.8 x (12 / 2) = 4.8 triu yn
Vy tng lng t bn chu chuyn trong 1 nm:
TBTD = c1(nm) + c2(nm) + v(nm) = 0.2 + 2 + 4.8 = 7 triu yn
Thi gian chu chuyn ca t bn:
ch = TBSD / TBTD = k / TBTD = 3.5 / 7 = 0.5 nm
Vy tc chu chuyn t bn:
n = 1 / ch = 1 / 0.5 = 2 vng/nm
Bi 30 (Tr.24/SBT):
Thi gian chu chuyn ca t bn c nh:
Theo bi ta c gi tr t bn c nh:
c1 = 300,000 + 800,000 = 1,100,000 -la
Xt trong khong thi gian 1 nm:
- Phn khu hao ca nh{ xng, cng trnh sn xut:
300,000 / 15 = 20,000 -la
- Phn khu hao ca cng c, my mc thit b:
800,000 / 10 = 80,000 -la
Tng khu hao ca t bn c nh trong 1 nm:
25
TBTDTBCD = 20,000 + 80,000 = 100,000 -la

Thi gian chu chuyn ca t bn c nh:
chTBCD = TBSDTBCD / TBTDTBCD = c1 / TBTDTBCD
= 1,100,000 / 100,000 = 11 nm
Thi gian chu chuyn ca t bn lu ng:
Theo bi, gi tr t bn lu ng:
c2 + v = 100,000 + 50,000 = 150,000 -la
Xt trong khong thi gian 1 nm:
- Chi ph nguyn, nhin, vt liu tiu dng:
100,000 x 12 = 1,200,000 -la
- Chi ph tr tin thu cng nhn:
50,000 x 2 x 12 = 1,200,000 -la
Tng gi tr tiu dng ca t bn lu ng trong 1 nm:
TBTDTBLD = 1,200,000 + 1,200,000 = 2,400,000 -la
Thi gian chu chuyn ca t bn lu ng:
chTBLD = TBSDTBLD / TBTDTBLD = (c2 + v) / TBTDTBLD
= 150,000 / 2,400,000
= 0.0625 nm = 0.0625 x 365 = 22.8 ng{y
Thi gian chu chuyn trung bnh ca t bn ng trc:
Ta c gi tr t bn ng trc:
K = c1 + c2 + v = 1,100,000 + 150,000 = 1,250,000 -la
Gi tr tiu dng ca t bn ng trc trong 1 nm:
26
TBTD = TBTDTBCD + TBTDTBLD

= 100,000 + 2,400,000 = 2,500,000 -la
Thi gian chu chuyn ca t bn ng trc:
ch = TBSD / TBTD = k / TBTD
= 1,250,000 / 2,500,000 = 0.5 nm = 6 th|ng
Bi 31 (Tr.25/SBT):
Thi gian ca 1 vng chu chuyn ca t bn v s vng chu chuyn ca t
bn:
Theo b{i, t bn c nh l{ 40,000$ v{ i mi 10 nm mt ln nn phn
t bn s dng ca t bn c nh trong mt nm:
TBTDTBCD = c1 = 40,000 / 10 = 4,000$
Xt phn t bn lu ng c gi tr 10,625$, mi nm quay c 2.8 vng
nn c thi gian chu chuyn:
chTBLD = CHTBLD / nTBLD = 1 / 2.8 = 5/14 nm
T ta tnh c phn t bn lu ng tiu dng trong mt nm:
TBTDTBLD = TBSDTBLD / CHTBLD = 10,625 / (5/14) = 29,750$
Vy tng gi tr t bn tiu dng trong mt nm:
TBTD = TBTDTBCD + TBTDTBLD = 4,000 + 29,750 = 33,750$
Tng gi tr t bn s dng (t bn ng trc) ca x nghip:
TBSD = TBCD + TBLD = 40,000 + 10,625 = 50,625$
Thi gian chu chuyn ca 1 vng chu chuyn ca t bn:
ch = TBSD / TBTD = 50,625 / 33,750 = 1.5 nm = 18 th|ng
27
S vng chu chuyn ca t bn trong nm:

n = CH / ch = 1 / 1.8 = 2/3 vng/nm
Xc nh thi gian chu chuyn thc t:
Theo nh ngha, thi gian chu chuyn thc t l khong thi gian chu
chuyn t bn tt c cc b phn ca t bn c khi phc li c hin vt
ln gi tr. Nh vy chu chuyn thc t l do thi gian chu chuyn t bn c
nh quyt nh.
Nh th, trong trng hp ny, thi gian chu chuyn thc t cng chnh l{
thi gian chu chuyn t bn c nh: 10 nm.
Bi 32 (Tr.25/SBT):
Xc nh khi lng gi tr thng d v t sut gi tr thng d hng nm:
Theo b{i, t bn kh bin quay 1 nm 12 vng, mi vng to ra 100,000
-la gi tr thng d. Vy khi lng gi tr thng d h{ng nm ca nh{ t
bn:
M = m x n = 100,000 x 12 = 1,200,000 -la
T bn u t 500,000 -la, tc l:
k = c + v = 500,000 -la
m cu to hu c bng 9/1:
c / v = 9/1
nn:
c = 450,000 -la v{ v = 50,000 -la
T sut gi tr thng d h{ng nm ca nh{ t bn cng chnh l{ t sut gi
tr thng d xt trong mi vng quay ca t bn kh bin, tc bng:
m = (m / v) x 100% = (100,000 / 50,000) x 100% = 200%
28
Bi 33 (Tr.26/SBT):
Xc nh chi ph sn xut t bn ch ngha v gi tr hng ha:
Gi tr t bn kh bin:
v = m / m = 8,000 / 200% = 4,000 lia
Do cu to hu c t bn bng 7/1 nn gi tr t bn bt bin:
c = 7v = 7 x 4,000 = 28,000 lia
Chi ph sn xut t bn ch ngha:
k = c + v = 28,000 + 4,000 = 32,000 lia
Gi tr hng ha:
W = c + v + m = k + m = 32,000 + 8,000 =40,000 lia
So snh chi ph sn xut t bn vi chi ph sn xut thc t ca hng ha:
Gia chi ph thc t (c + v + m) v chi ph sn xut t bn (c + v) c s khc
nhau c v lng ln cht.
V lng: chi ph sn xut t bn ch ngha lun nh hn chi ph thc
t, tc l gi tr ca hng ha, v rng W = k + m th k = W - m. i vi
nh{ t bn, chi ph sn xut t bn ch ngha l{ gii hn thc t ca
l li kinh doanh nn h ra sc "tit kim" chi ph sn xut ny bng
mi cch.
V cht, chi ph sn xut t bn ch ngha ch l s chi ph v t bn
cn gi tr hng ha l s chi ph thc t ca x hi sn xut ra
hng ha. Chi ph thc t l chi ph v lao ng x hi cn thit sn
xut ra hng ha.
29
Bi 34 (Tr. 26/SBT):
Hy ch r sai lm ca cc nh kinh t hc t sn khi ni rng gi tr ca
hng ha tng l do nng cao tin lng ca ngi lao ng:
Gi tr h{ng ha ban u:
W = c + v1 + m1 = 1,000 + 200 + 600 = 1,800 franc
Trong gi tr hng ha ny, chi ph sn xut t bn chim:
k1 = c + v1 = 1,000 + 200 = 1,200 franc
Sau khi u tranh b~i cng, t bn kh bin trong h{ng ha tng ln 240
franc. Tuy nhin, gi tr hng ha vn khng i, ch c chi ph sn xut t bn
tng ln:
k2 = c + v2 = 1,000 + 240 = 1,240 franc
Do gi tr h{ng ha khng i trong khi chi ph sn xut t bn tng t
1,200 franc ln 1,240 franc nn gi tr thng d nh{ t bn thu c b gim:
m2 = W k2 = 1,800 1,240 = 560 franc
Nh vy, vic nng cao tin lng t 200 franc ln 240 franc khng lm gi
tr h{ng ha tng. N ch khin chi ph sn xut t bn tng t 1,200 franc ln
1,240 franc v gi tr thng d gim t 600 franc xung 560 franc. }y ch l
vic phn phi li gi tr mi (v + m) theo hng c li cho cng nhn v thit
hi i vi nh{ t bn.
Bi 35 (Tr.27/SBT):
Xc nh t sut li nhun m tp on t bn thu c:
T sut li nhun:
p = (p / k) x 100% = (634,9 / 7000) x 100% = 9.07%
30
Bi 36 (Tr. 27/SBT):
Tnh s thay i ca t sut li nhun:
Lc u:
Theo bi, ta c gi tr t bn:
k1 = c1 + v1 = 100,000 steclinh
m cu to hu c t bn bng 4/1, tc l:
c1 / v1 = 4/1
nn gi tr t bn bt bin v gi tr t bn kh bin ban u:
c1 = 80,000 steclinh v v1 = 20,000 steclinh
Gi tr thng d v{o thi im ny:
m1 = m1 x v1 = 100% x 20,000 = 20,000 steclinh
T sut li nhun ban u:
p1 = (m1 / k1) x 100% = (20,000 / 100,000) x 100% = 20%
Lc sau:
Do gi tr t bn tng ln 300,000 steclinh:
k2 = c2 + v2 = 300,000 steclinh
ng thi cu to hu c cng tng ln 9/1:
c2 / v2 = 9/1
nn gi tr t bn bt bin v gi tr t bn kh bin vo lc ny:
c2 = 270,000 steclinh v v2 = 30,000 steclinh
Gi tr thng d:
m2 = m2 x v2 = 150% x 30,000 = 45,000 steclinh
31
T sut li nhun trong thi gian ny:

p2 = (m2 / k2) x 100% = (45,000 / 300,000) x 100% = 15%
Vy t sut li nhun ~ gim t 20% xung cn 15%.
L do khin t sut li nhun gim:
Mc d trnh bc lt tng t 100% ln 150% nhng do cu to hu c
t bn cng tng, t 4:1 ln 9:1 nn khin t sut li nhun gim t 20%
xung 15%.
Bi 37 (Tr.28/SBT):
Tnh mc bin i ca li nhun v t sut li nhun:
Tng s li nhun trong nm 1960:
p1 = 87,500 x 845.71 = 73,999,625 m|c 0.074 t mc
Tng s li nhun trong nm 1976:
p2 = 139,600 x 1,969.61 = 274,957,556 m|c 0.275 t mc
Mc thay i ca li nhun:
p = p2 p1 = 274,957,556 73,999,625 = 200,957,031 mc
Vy trong giai on 1960 1976, tng s li nhun tng thm gn 201 triu
mc.
T sut li nhun trong nm 1960:
p1 = (p1 / k1) x 100% = (0.074 / 0.8) x 100% = 9.25%
T sut li nhun trong nm 1976:
p2 = (p2 / k2) x 100% = (0.275 / 3.6) x 100% = 7.6%
Vy trong giai on 1960 1976, t sut li nhun gim t 9.25% xung
7.6%.
32
Gii thch s hot ng ca quy lut t sut li nhun c xu hng gim

xung trong trng hp ny. Nhng yu t no l nhng yu t chng li s
gim xung ca t sut li nhun? Nu khng chu nh hng ca nhng nhn
t th t sut li nhun trong nm 1976 s h xung n mc no?
i i vi s pht trin ca ch ngha t bn, khi lng li nhun tng ln,
cn t sut li nhun gim xung. S gim st ca t sut li nhun ch l mt
xu hng, v c mt lot nhn t ng thi t|c ng ngc chiu n s bin
i ca t sut li nhun.
Nhng nhn t lm gim t sut li nhun: s tng ln ca cu to hu c
ca t bn v s chm li ca chu chuyn t bn. Trong trng hp ny, xem
cu to hu c t bn v{o nm 1960 l{ n:1 th v{o nm 1976, s lng cng
nh}n tng 1.6 ln trong khi gi tr t bn (k) tng 4.5 ln, tc l cu to hu c
lc ny l 3n:1. Chnh s tng ln ca cu to hu c t bn n{y ~ l{m gim t
sut li nhun mc d khi lng li nhun tng.
Nhng nhn t km hm qu trnh h thp ca t sut li nhun: nng cao
mc bc lt cng nhn, h thp tin lng xung thp hn gi| tr sc lao
ng; cc yu t ca t bn bt bin r i, km h~m mc tng ca cu to hu
c ca t bn; ngoi thng ph|t trin, nn nhp c nhng yu t ca t
bn bt bin v nhng vt phm tiu dng cu thnh gi tr sc lao ng r
hn; da vo gi c c quyn, nh{ t bn duy tr t sut li nhun mc cao.
Trong trng hp ny, nh tng mc bc lt cng nhn ln gp 2.3 ln nn
t sut li nhun ch gim xung 7.6%.
Xt cng thc:
p = m / (c + v) = (m x v) / (c + v)
Nu khng tng trnh bc lt cng nhn ln gp 2.3 ln th t sut li
nhun s gim xung ti ch cn 3.26%.
33
Bi 38 (Tr.29/SBT):
Ngnh
(1)
I
II
III
TBUT
m
p
m
(k = c + v)
(%)
(%) (%)
(2)
(3)
(4)
(5) (6)
(7)
900c + 100v
100
10
200
3,100c + 900v 100 900 22.5 20 800
8,000c + 2,000v
2,000 20
2,000
15,000
3,000
3,000
W
(c + v + m)
(8)
1,100
4,900
12,000
18,000
GSX
GSX - W
(k + )
(9)
(10)
1,200
100
4,800
-100
12,000
0
18,000
0
Ch gii:
Gi tr thng d: m = m x v [(4) = (3) x v]
T sut li nhun: p = (m / k) x 100%
[(5) = (4) / (2) x 100%]
T sut li nhun bnh qun: = [m / (c + v) x 100%]
[(6) = (4) / (2) x 100%]
Li nhun bnh qun: = x k
[(7) = (6) x (2)]
Gi tr hng ha: W = c + v + m
[(8) = (2) + (4)]
Gi c sn xut: GSX = k +
[(9) = (2) + (7)]
Mc chnh lch gia gi c sn xut v gi tr hng ha: GSX W
[(10) = (9) (8)]
Xc nh mc chnh lch v lng ca li nhun bnh qun m cc nh t
bn thu c ngnh III vi ngnh I:
Da vo bng s liu, ta thy (III) = 10 (I) nn li nhun bnh qun m cc
nh{ t bn thu c ngnh III gp 10 ln ngnh I.
Gii thch l do ca s chnh lch v ti sao s chnh lch ny khng mu
thun vi quy lut hnh thnh t sut li nhun bnh qun:
Do nh{ t bn u t v{o ng{nh III nhiu gp 10 ln so vi ngnh I (kIII =
10kI) nn li nhun bnh qu}n nh{ t bn thu c ng{nh III cng nhiu gp
10 ln so vi ngnh I. Nu xt mt lng t bn u t ngnh III c gi tr l
1,000 bng gi tr t bn u t ngnh I, th li nhun bnh qu}n thu c
t phn u t s l 200 tng ng vi phn li nhun bnh qun thu
c ng{nh I. Do n khng m}u thun vi quy lut hnh thnh t sut li
nhun bnh qun.
34
Bi 39 (Tr.29/SBT):
Ngnh
(1)
I
II
III
TBUT
(k = c + v)
(2)
800c + 200v
900c + 100v
670c + 330v
3,000
m
(%)
(3)
100
m
(4)
200
100
330
630
p
(%) (%)
(5) (6)
20
10
21
33
(7)
210
210
210
630
W
(c + v + m)
(8)
1,200
1,100
1,330
3,630
GSX
GSX - W
(k + )
(9)
(10)
1,210
10
1,210
110
1,210
-120
3,630
0
Ch gii:
[(5) = (4) / (2) x 100%]
[(6) = (4) / (2) x 100%]
[(7) = (6) x (2)]
[(8) = (2) + (4)]
[(9) = (2) + (7)]
[(10) = (9) (8)]
Xc nh gi c hng ha trong ngnh th II phi vt gi tr bao nhiu %
chm dt vic di chuyn t bn:
Da vo bng s liu, trong ngnh II, ta thy gi c sn xut nhiu hn gi|
tr hng ha 110 n v nn nu bn hng ha theo gi tr, nh{ t bn s khng
c li v h rt bt t bn i. chm dt vic di chuyn t bn, lng chnh
lch ny cn phi c gim v 0, tc gi c hng ha phi tng thm 110 n
v so vi gi tr, tng ng:
% = [(GSX W)(II) / W(II)] x 100% = (110 / 1,100) x 100% = 10%
35
Bi 40 (Tr.30/SBT):
Lc u:
Ngnh
(1)
I
II
III
TBUT
(k = c + v)
(2)
800c + 200v
6,300c + 700v
600c + 400v
9,000
m1
(%)
(3)
m1
(4)
200
100 700
400
1,300
1
(%)
(6)
p1
(%)
(5)
20
10
40
W1
(c + v + m1)
(7)
(8)
144
1,200
14.4 1012
7,700
144
1,400
1,300
10,300
GSX1
GSX1 W1
(k + 1)
(9)
(10)
1,144
-56
8,012
312
1,144
-256
10,200
0
p2
(%)
(5)
40
10
40
2
(%)
(6)
GSX2
GSX2 W2
(k + 2)
(9)
(10)
1,167
-233
8,166
466
1,167
-233
10,500
0
Lc sau:
Ngnh
(1)
I
II
III
TBUT
(k = c + v)
(2)
800c + 200v
6,300c + 700v
600c + 400v
9,000
m2
(%)
(3)
200
m2
(4)
400
700
100
400
1,500
W2
(c + v + m2)
(7)
(8)
167
1,400
16.7 1,166
7,700
167
1,400
1,200
10,500
2
Ch gii:
[(5) = (4) / (2) x 100%]
[(6) = (4) / (2) x 100%]
[(7) = (6) x (2)]
[(8) = (2) + (4)]
[(9) = (2) + (7)]
36
Vic tng trnh bc lt lao ng ngnh I c nh hng n khi li

nhun ca cc nh t bn ngnh II v III khng? Nu c, hy xc nh cc i
lng :
Da vo 2 bng s liu, ta nhn thy, sau khi trnh b bc lt lao ng
ng{nh II tng ln 2 ln, ~ l{m cho t sut li nhun bnh qu}n tng ln, t
khi li nhun ca c|c nh{ t bn ng{nh II v{ III cng tng ln theo.
i vi ngnh II:
(GSX W)(II) = (GSX2 W2)(II) (GSX1 W1)(II)
= 466 312 = 154 n v
Khi lng nhun ca nh{ t bn ng{nh II tng ln thm 154 n v.
i vi ngnh III:
(GSX W)(III) = (GSX2 W2)(III) (GSX1 W1)(III)
= -233 (-256) = 23 n v
Khi lng nhun ca nh{ t bn ng{nh III tng ln thm 23 n v.
Kt lun rt ra t s phn phi li gi tr thng d gia cc nh t bn:
Trong cnh tranh ngnh, khi c mt ng{nh tng trnh b bc lt lao ng
(m) s nh hng l{m tng t sut li nhun bnh qun chung ( ). iu
gip tng khi li nhun ca cc ngnh khc (GSX W). Tuy nhin, khi li
nhun ca ng{nh c trnh bc lt tng ln s b gim do s gia tng ca gi
tr hng ha (W) m nguyn nhn xut pht t vic gia tng ca gi tr thng
d (m). Phn khi li nhun tng thm ca nhng ng{nh kh|c c trch phn
phi li t chnh khi li nhun ca ng{nh c trnh bc lt tng thm. Nh
vy, bn cht, mc d t sut li nhun bnh qu}n chung tng ln, nhng tng
khi li nhun ca tt c cc ngnh lun l 0.
37
Bi 41 (Tr.31/SBT):
Xc nh s thay i ca t sut li nhun hng nm:
Xt khong thi gian u:
Theo bi, ta c phn t bn ng trc:
k1 = c1 + v1 = 100 triu yn
mt khc, cu to hu c t bn bng 7/3, tc l:
c1 / v1 = 7/3
nn gi tr t bn bt bin v t bn kh bin:
c1 = 70 triu yn v v1 = 30 triu yn
Trong giai on n{y, lng gi tr thng d h{ng nm nh{ t bn thu c
l 30 triu yn (m1 = 30 triu yn) nn trnh bc lt t bn v t sut li
nhun:
m1 = (m1 / v1) x 100% = (30 / 30) x 100% = 100%
p1 = (m1 / k1) x 100% = (30 / 100) x 100% = 30%
Do tc chu chuyn vo thi gian n{y l{ 1 vng trong 1 nm nn }y cng
chnh l t sut li nhun h{ng nm.
Xt khong thi gian lc sau:
Sau mt thi gian, t bn tng ln 4 ln, tc gi tr t bn ng trc lc
sau:
k2 = c2 + v2 = 4 x k1 = 4 x 100 = 400 triu yn
Mt khc, cu to hu c t bn cng tng ln 9/1, tc l:
c2 / v1 = 9/1
nn gi tr t bn bt bin v{ t bn kh bin lc ny:
c2 = 360 triu yn v v2 = 40 triu yn
38
Trnh bc lt lao ng tng thm 30%, vy trnh bc lt lao ng ng

vi thi im hin ti:
m2 = m1 + 30% = 100% + 30% = 130%
Gi tr thng d tng ng:
m2 = m2 x v2 = 130% x 40 = 52 triu yn
Theo bi, trong khong thi gian ny, tc chu chuyn ca t bn l
1.2 vng trong nm, nn gi| tr thng d thu c trong mt nm:
m2(nm) = m2 x n2 = 52 x 1.2 = 62.4 triu yn
Bn cnh , c|c nh{ t bn cn thu c khon gi tr li nhun siu
ngch 40 triu yn, nn tng gi tr thng d thu c trong nm:
m2 = m2(nm) + 40 = 62.4 + 40 = 102.4 triu yn
T sut li nhun h{ng nm trong giai on ny:
p2 = (m2 / k2) x 100% = (102.4 / 400) x 100% = 25.6%
Vy t sut li nhun h{ng nm ~ gim t 30% xung cn 25.6%.
Tnh t sut li nhun nu khng c cc yu t hot ng chng li xu hng
h thp n:
Trong trng hp ny, cc yu t hot ng chng li xu hng h thp t
sut li nhun chnh l: vic tng tc chu chuyn t bn t 1vng/nm ln
1.2 vng/nm, tng trnh bc lt lao ng ln them 30% v phn gi tr li
nhun siu ngch 40 triu yn.
Nu b qua cc yu t ny, gi tr thng d h{ng nm chnh l{ m2 = 40 triu
yn. Lc ny, t sut li nhun:
p2(*) = (m2 / k2) x 100% = (40 / 400) x 100% = 10%
39
Bi 42 (Tr.32/SBT):
Gi sn phm nh t bn thng nghip cn phi mua v bn thu c
li nhun bnh qun:
Theo bi, ta c tng s t bn cng nghip v{ t bn thng nghip:
(c + v) = 800 n v
m t sut li nhun bnh qun:
= [mCN / (c + v)] x 100% = 15%
nn gi tr thng d ca t bn cng nghip:
mCN = x (c + v) = 15% x 800 = 120 n v
Bnh cnh , vi t sut li nhun bnh qu}n 15%, t bn cng nghip thu
c 108 n v li nhun cng nghip. Nn gi tr t bn u t ca t bn
cng nghip:
kCN = CN / = 108 / 15% = 720 n v
Nh vy, t c li nhun bnh qu}n, t bn thng nghip cn mua
sn phm vi mc gi| tng ng vi gi c sn xut ca t bn cng nghip:
GSX = kCN + CN = 720 + 108 = 828 n v
v bn sn phm vi mc gi| tng ng vi gi tr hng ha ca t bn
cng nghip:
WCN = kCN + mCN = 720 + 120 = 840 n v
Bi 43 (Tr.32/SBT):
Xc nh i tng thu c li nhun v gi tr li nhun thu c t hp
ng k kt:
Theo hp ng giao dch, nh{ t bn Smith b|n cho nh{ t bn Johnson
1,000 tn u vi gi| 170 -la/tn, tr tin v{o th|ng 12 nm 1976. Mc d
40
n th|ng 12, gi| u tng ln 235 -la/tn nhng nh{ t bn Smith vn phi
gi nguyn gi| b|n 170 -la/tn theo ng hp ng giao dch. Nh vy nh
t bn Johnson l{ i tng c li t hp ng giao dch.
Mc chnh lch gia gi bn thc t v gi bn hp ng:
P = PHD PTT = 235 170 = 65 -la/tn
S li nh{ t bn Johnson thu c:
p = P x Q = 65 x 1,000 = 65,000 -la
Ti sao s hot ng ca s giao dch hng ha li thc y vic sn xut
hng ha vt qu nhu cu thc t ca x hi:
Bn cht, hp ng giao dch cng chnh l{ mt phn ca mc cu hin ti
trn th trng. Hp ng giao dch ch nhm mc ch gi cho mc gi trao
i ca cc mt h{ng thng xuyn xy ra bin ng v gi trn th trng n
nh ti mt mc gi|. Tuy nhin, nh{ t bn cng nghip li nhm tng cc
hp ng giao dch l{ lng cu pht sinh thm trn th trng. Nn nhng
hp ng giao dch v tnh ~ to nn nhiu nhu cu gi to v hng ha, t
kch thch, thc y hot ng sn xut.
Bi 44 (Tr.33/SBT):
Xc nh t sut li tc tin vay bnh qun c nm:
Sau 3 th|ng cho vay u tin mang v cho nh{ t bn thu nhp l{ 4,000 la. Sau khi thu hi tin v, nh{ t bn li s dng cho vay. Vy gi tr t bn
cho vay lc ny:
k2 = k1 + z1 = 200,000 + 4,000 = 204,000 -la
Phn t bn tr gi| 204,000 -la c cho vay trong thi gian 8 thng vi
t sut 3% mt nm s mang v khon li tc cho nh{ t bn tng ng:
z2 = (k2 x z2) / (12/8) = (204,000 x 3%) / (12/8) = 4,080 -la
Tng li tc t bn thu c trong mt nm nh cho vay:
41
z = z1 + z2 + z3 = 4,000 + 4,080 + 2,000 = 10,080 -la

T sut li tc tin vay bnh qun c nm:
= (z / k1) x 100% = (10,080 / 200,000) x 100% = 5.04%
Bi 45 (Tr.33/SBT):
Xc nh tng thu nhp ca nh t bn cng nghip v li tc ca nh t bn
cho vay:
S li nhun nh{ t bn cng nghip thu c:
CN = x k = 12% x 500 = 60 t -la
S li tc tin vay nh{ t bn cho vay thu c:
z = kCV x z = 200 x 3% = 6 t -la
Vy s thu nhp nh{ t bn cng nghip thu c:
pCN = CN z = 60 6 = 54 t -la
Bi 46 (Tr.34/SBT):
Xc nh t sut li nhun ngn hng:
Tng t bn ca t bn ngn hng:
k = kTC + kDV = 10 + 150 = 160 triu franc
S t bn gi li lm vn iu l:
kDL = k x 5% = 160 x 5% = 8 triu franc
S t bn mang i cho vay:
kCV = k kDL = 160 8 = 152 triu franc
Tng li tc thu c t vic cho vay:
42
z = kCV x zCV = 152 x 5% = 7.6 triu franc

S li tc phi tr 150 triu i vay:
zDV = kDV x zDV = 150 x 3% = 4.5 triu franc
S thu nhp chnh lch thu c ca t bn ngn hng:
z = z zDV = 7.6 4.5 = 3.1 triu franc
Sau khi chi tr cho chi ph h{ng nm, s li nhun thu c ca t bn ngn
hng:
p = z c = 3.1 1.6 = 1.5 triu franc
T sut li nhun ngn hng:
pNH = (p / kTC) x 100% = (1.5 / 10) x 100% = 15%
Bi 47 (Tr.34/SBT):
Xc nh t l phn trm c phiu s hu ca nh t bn ti chnh E cn phi
c h c s c phiu khng ch:
Tng gi tr c phiu ca nh{ t bn A v B:
GCP(AB) = GCP(A) + GCP(B) = 40,000 + 30,000 = 70,000 bng Anh
Tng gi tr c phiu ca nh{ t bn C v D:
GCP(CD) = GCP(C) + GCP(D) = 12,000 + 9,000 = 21,000 bng Anh
Mc chnh lch gia tng gi tr c phiu ca A v B vi C v D:
GCP(AB-CD) = GCP(AB) GCP(CD) = 70,000 21,000 = 49,000 bng Anh
T l phn trm c phiu ca phn chnh lch ny:
% = (GCP(AB-CD) / GCP) x 100%
= (49,000 / 500,000) x 100% = 9.8%
43
Theo b{i, nh{ t bn C v D ph thuc, cho nh{ t bn E quyn biu

quyt v nhng c phiu c h; nh{ t bn A v B lin kt vi nhau; s c phn
cn li nm trong tay c|c nh{ t bn nh - nhng ngi nm s c phn t,
khng c kh nng chim s c phiu khng ch; nn nh{ t bn E chim
gi s c phiu khng ch, tng gi tr s c phiu ca 3 nh C, D v E phi
nhiu hn tng gi tr s c phiu ca 2 nh A v B. Tc l:
GCP(CDE) > GCP(AB)
GCP(E) + GCP(CD) > GCP(AB)
GCP(E) > GCP(AB) GCP(CD)
GCP(E) > 49,000 bng Anh
hay t l phn trm c phiu nh E s hu phi ln hn 9,8% ( 10%).
Bi 48 (Tr.35/SBT):
Tnh s lng c phiu pht hnh v s li nhun sng lp:
Vi mi 100 -la cho vay, s li tc ngi cho vay thu c:
zCV = 100 x zCV = 100 x 5% = 5 -la
Tuy nhin, khi pht hnh c phiu, mi c phiu thu c s li tc nhiu
hn 1 -la so vi li tc m{ c|c nh{ t bn cho vay nhn c. Vy s li tc
thu c t 1 c phiu:
zCP = zCV + 1 = 5 + 1 = 6 -la
Vi 6 -la thu c t 1 c phiu ph|t h{nh, cng ty tnh c tng li tc
l{ 180,000 -la. Vy s c phiu ~ ph|t h{nh:
CP = z / zCP = 180,000 / 6 = 30,000 c phiu
S tin cng ty thu c t vic bn 30,000 c phiu:
T = CP x 100 = 30,000 x 100 = 3,000,000 -la
44
Li nhun sng lp:

p = T V = 3,000,000 2,000,000 = 1,000,000 -la
Bi 49 (Tr.36/SBT):
Xc nh a t chim bao nhiu phn trm trong tng s tin t:
Ta c, tin t chnh l phn gi tr thu c gm a t v phn li nhun
ci to t. Tc l:
R + pNN = 6,600 franc
Trong , phn li nhun ci to t gm li tc thu c t vic u t
trang thit b v phn gi tr khu hao ca s trang thit b h{ng nm:
pNN = z1 + c1
m, nhng cng trnh nng nghip tr gi 40,000 franc, t sut li tc cho
vay l 6% nn li tc thu c:
z1 = c1 x z1 = 40,000 x 6% = 2,400 franc
Cc cng trnh nng nghip ny c thi hn phc v 20 nm nn gi| tr
khu hao h{ng nm:
c1 = c1 / ch = 40,000 / 20 = 2,000 franc
Vy gi tr li nhun ci to t:
pNN = z1 + c1 = 2,400 + 2,000 = 4,400 franc
Gi tr a t:
R = 6,600 pNN = 6,600 4,400 = 2,200 franc
Vy trong tng s gi tr tin t, a t chim:
2,200 / 6,600 = 1/3
45
Bi 50 (Tr.36/SBT):
Gi c sn xut
c bit
Li
Sn
T bn nhun
Ca
Loi
lng
Ca
u t bnh
tng
rung
(tn)
mt
(-la) qun
sn
tn
(%)
phm
(-la)
(-la)
k
Q
GCB
GCB
(1)
(2)
(3)
(4)
(5)
(6)
I
100,000
20
1
120,000 120,000
II
100,000
20
2
120,000 60,000
III
100,000
20
3
120,000 40,000
Ch gii:
Gi c sn xut
chung
Ca
Ca
tng
mt
sn
tn
phm
(-la)
(-la)
GC
GC
(7)
(8)
120,000 120,000
120,000 240,000
120,000 360,000
a t
chnh
lch
(-la)
RCL
(9)
0
120,000
240,000
Gi c sn xut c bit ca tng sn phm: GCB = k + k x )

[(5) = (2) + (2) x (3)]
Gi c sn xut c bit ca mt tn: GCB = GCB / Q
[(6) = (5) / (4)]
Gi c sn xut chung: GC = GCB(max)
[(7) l gi tr ln nht ca (6)]
Gi c sn xut ca tng sn phm: GC = GC x Q
[(8) = (7) x (4)]
a t chnh lch: RCL = GC - GCB
[(9) = (8) (5)]
Xc nh a t chnh lch ca mi khonh rung:
Da vo bn s liu ta c:
- a t chnh lch trn khonh I:
RCL(I) = GC(I) - GCB(I) = 120,000 120,000 = 0 -la
- a t chnh lch trn khonh II:
RCL(II) = GC(II) - GCB(II) = 240,000 120,000 = 120,000 -la
46
- a t chnh lch trn khonh III:

RCL(III) = GC(III) - GCB(III) = 360,000 120,000 = 240,000 -la
Xc nh loi a t chnh lch trong trng hp ny:
Do }y l{ phn a t thu c trn nhng rung t c mu m t
nhin nn trong trng hp n{y, }y l{ a t chnh lch I.
Bi 51 (Tr.37/SBT):
Lc u:
Li
Sn
T bn nhun
Loi
lng
u t
bnh
rung
(tn)
(cuaron) qun
(%)
(1)
I
II
k
(2)
10,000
10,000
(3)
10
10
Q
(4)
110
100
Gi c sn xut c
bit
Ca tng
Ca mt
sn
tn
phm
(cuaron)
(cuaron)
GCB
GCB
(5)
(6)
11,000
100
11,000
110
47
Gi c sn xut
chung
Ca tng
Ca mt
sn
tn
phm
(cuaron)
(cuaron)
GC
GC
(7)
(8)
110
12,100
110
11,000
a t
chnh
lch
(cuaron)
RCL
(9)
1,100
0
Lc sau
Ln
Li
u
Sn
T bn nhun
t
lng
u t
bnh
trn
(tn)
(cuaron) qun
rung
(%)
II
k
Q
(1)
(2)
(3)
(4)
I
10,000
10
100
II
1,000
10
15
Ch gii:
Gi c sn xut c
bit
Ca tng
Ca mt
sn
tn
phm
(cuaron)
(cuaron)
GCB
GCB
(5)
(6)
11,000
110
1,100
73
Gi c sn xut
chung
Ca tng
Ca mt
sn
tn
phm
(cuaron)
(cuaron)
GC
GC
(7)
(8)
110
11,000
110
1,650
a t
chnh
lch
(cuaron)

[(5) = (2) + (2) x (3)]
[(6) = (5) / (4)]
[(8) = (7) x (4)]
[(9) = (8) (5)]
Xc nh s thu nhp thm do u t thm t bn:
Da vo bng s liu ln sau, ta thy rng sau khi t bn u t thm 1,000
cuaron, sn lng ~ tng thm 15 tn. Nh a t chnh lch s thu nhp
thm l 550 cuaron.
S thu nhp c chuyn ha thnh loi a t no:
Trong trng hp ny, do phn a t thu c nh thm canh u t
thm t bn vo mt n v din tch nng cao cht lng canh tc, nhm
tng mu m trn mnh rung nn n thuc loi a t chnh lch II.
48
RCL
(9)
0
550
So snh a t chnh lch I v a t chnh lch II:

a t chnh lch I
Gn vi qun canh
Thuc v a ch
Thu c da vo cc yu t t nhin
a t chnh lch II
Gn vi th}m canh tng nng sut
Thuc v t bn kinh doanh nng
nghip
Thu c da vo cc yu t t nhin
v yu t kinh t
Bi 52 (Tr.37/SBT):
Ngnh
(1)
CN
NN
TBUT
m
p
W
GSX
m
GSX - W
(k = c + v)
(%)
(%) (%)
(c + v + m) (k + )
(2)
(3) (4) (5) (6) (7)
(8)
(9)
(10)
720c + 80v 100 80 10
80
880
880
0
10
80c + 20v
120 24 24
10
124
110
Ch gii:
[(5) = (4) / (2) x 100%]
T sut li nhun bnh qun: = [mCN / (c + v)CN x 100%]
[(6)CN = (4)CN / (2)CN x 100%]
[(7) = (6) x (2)]
[(8) = (2) + (4)]
[(9) = (2) + (7)]
a t tuyt i: Rtd = W GSX
[(11) = (8) (9)]
Xc nh a t tuyt i:
Da vo bng s liu ta thy a t tuyt i thu c l 14 t lia.
49
Rtd
(W GSX)
(11)
14
Bi 53 (Tr. 38/SBT):
Tnh s tin thu nhp chnh lch ca Arab Saudi khi bn du cho cc nc
Ty u trong nm 1977 so vi M:
Tng chi ph tnh trn 1 tn du ca Arab Saudi khai thc v vn chuyn
du n Amsterdam:
CAS = C1(AS) + C2(AS) = 0.7 + 8.8 = 9.5 -la
Tng chi ph tnh trn 1 tn du ca M khai thc v vn chuyn du n
Amsterdam:
CUS = C1(US) + C2(US) = 10.6 + 6.2 = 16.8 -la
V gi bn du l{ nh nhau nn Arab Saudi s thu c nhiu li nhun hn
so vi M. Mc chnh lch ny tnh trn 1 tn du l:
p = CUS CAS = 16.8 9.5 = 7.3 -la
Vy tng chnh lch li nhun gia Arab Saudi vi M khi bn du cho cc
nc Ty u:
P = p x Q = 7.3 x 453 = 3,306.9 triu -la
Bi 54 (Tr.38/SBT):
Xc nh mc a t thay i:
Mc a t ban u:
R1 = GRD(1) x z1 = 500,000 x 5% = 25,000 bng Anh
Mc a t lc sau:
R2 = GRD(2) x z2 = 800,000 x 4% = 32,000 bng Anh
Vy a t ~ tng t 25,000 bng Anh ln 32,000 bng Anh.
50
Bi 55 (Tr.39/SBT):
Xc nh tng sn phm x hi trong iu kin ti sn xut gin n:
Trong iu kin ti sn xut gin n, ta c:
(vI + mI) = cII = 2,400 n v
Cu to hu c t bn khu vc II l 4/1, tc l:
cII / vII = 4/1
nn phn t bn kh bin khu vc II:
vII = cII / 4 = 2,400 / 4 = 600 n v
Bn cnh , trnh bc lt gi tr thng d 2 khu vc l 200%, nn gi
tr thng d khu vc II:
mII = vII x mII = 600 x 200% = 1,200 n v
Ta cng tnh c gi tr thng d v{ t bn kh bin khu vc I:
vI = 800 n v v mI = 1,600 n v
Do cu to hu c t bn l 6/1, tc l:
cI / vI = 6/1
nn phn t bn bt bin khu vc I l:
cI = vI x 6 = 800 x 6 = 4,800 n v
Sn phm x hi trong khu vc I:
WI = cI + vI + mI = 4,800 + 800 + 1,600 = 7,200 n v
Sn phm x hi trong khu vc II:
WII = cII + vII + mII = 2,400 + 600 + 1,200 = 4,200 n v
Vy tng sn phm x hi:
WXH = WI + WII = 7,200 + 4,200 = 11,400 n v
51
Bi 56 (Tr.39/SBT):
Xc nh tng sn phm trong 1 nm ca khu vc I:
Ta c, trong ti sn xut gin n:
(mI + vI) = cII = 1,200 n v
Mt khc, t sut gi tr thng d l{ 200% nn gi| tr t bn kh bin v gi
tr thng d ca khu vc I:
vI = 400 n v v mI = 800 n v
Bn cnh , do cu to hu c t bn khu vc I l 5/1, tc l:
cI / vI = 5/1
nn phn t bn bt bin khu vc I:
cI = vI x 5 = 400 x 5 = 2,000 n v
Vy tng sn phm ca khu vc I trong 1 nm:
WI = cI + vI + mI = 2,000 + 400 + 800 = 3,200 n v
Bi 57 (Tr.40/SBT):
Xc nh gi tr thng d m khu vc II cn phi b vo tch ly cui k sn
xut:
Ta c t bn ng trc ca khu vc I:
k(I) = c(I) + v(I) = 100 t -la
Bn cnh , cu to hu c t bn bng 4/1, tc l:
c(I) / v(I) = 4/1
nn t bn bt bin v{ t bn kh bin ca khu vc I:
c(I) = 80 t -la v v(I) = 20 t -la
52
Gi tr thng d ca khu vc I:
m(I) = v(I) x m = 20 x 200% = 40 t -la
Trong khu vc I, 70% gi tr thng d c t bn ha, nn phn gi tr
thng d tch ly:
m1(I) = m(I) x 70% = 40 x 70% = 28 t
Do cu to hu c ca khu vc I l 4/1 nn phn gi tr thng d tch ly
n{y c biu din:
28m1(I) = 22.4c1(I) + 5.6v1(I)
S tng sn phm khu vc I:
80c(I) + 22.4c1(I) + 20v(I) + 5.6v1(I) + 12m2(I) = 140 t -la
Trong khu vc II, gi tr t bn ng trc:
k(II) = c(II) + v(II) = 42.5 t -la
Mt khc, cu to hu c t bn bng 4/1, tc l:
c(II) / v(II) = 4/1
nn gi tr t bn bt bin v{ t bn kh bin ca khu vc II:
c(II) = 34 t -la v v(II) = 8.5 t -la
Trong ti sn xut m rng, ta c:
v(I) + v1(I) + m2(I) = c(II) + c2(II) = 20 + 5.6 + 12 = 37.6 t -la
T ta tnh c phn t bn bt bin tch ly thm trong khu vc II:
c2(II) = 37.6 c(II) = 37.6 34 = 3.6 t -la
Do cu to hu c t bn bng 4/1 nn phn t bn kh bin tch ly thm
trong khu vc II:
v2(II) = c2(II) / 4 = 3.6 / 4 = 0.9 t -la
53
Vy gi tr thng d khu vc II phi tch ly v{o cui k sn xut:

m2(II) = c2(II) + v2(II) = 3.6 + 0.9 = 4.5 t -la
Bi 58 (Tr.40/SBT):
Xc nh t sut tch ly khu vc I:
Ta c, trong khu vc II, t bn ng trc l:
k(II) = c(II) + v(II) = 25 t bng Anh
c(II) / v(II) = 4/1
nn gi tr t bn bt bin v{ t bn kh bin trong khu vc II l:
c(II) = 20 t bng Anh, v(II) = 5 t bng Anh
Bn cnh , cui nm s gi tr thng d t bn ha trong khu vc II l:
m2(II) = c2(II) + v2(II) = 2.4 t bng Anh
v phn gi tr thng d t bn ha ny c t l:
c2(II) / v2(II) = 5/1
nn phn gi tr t bn bt bin thm v{ t bn kh bin thm:
c2(II) = 2 t bng Anh, v2(II) = 0.4 t bng Anh\
Ngoi ra, do t sut gi tr thng d l{ 200% nn gi| tr thng d khu vc
II l:
m(II) = v(II) x m(II) = 5 x 200% = 10 t bng Anh
Phn gi tr thng d cn li sau khi t bn ha:
m1(II) = m(II) m2(II) = 10 2.4 = 7.6 t bng Anh
Lc ny, tng sn phm ca khu vc II:
54
W(II) = 20c(II) + 2c2(II) + 5v(II) + 0.4v2(II) + 7.6m1(II) = 35 t bng Anh

v(I) + v1(I) + m2(I) = c(II) + c2(II) = 20 + 2 = 22 t bng Anh
Tng sn phm ca khu vc I:
W(I) = c(I) + c1(I) + v(I) + v1(I) + m2(I) = c(I) + v(I) + m(I)
= WXH W(II) = 115 35 = 80 t bng Anh
M t sut gi tr thng d l{ 200%, tc l:
m(I) = m(I) x v(I) = 200% x v(I) = 2 x 10 = 20 t bng Anh
nn gi tr t bn bt bin ca khu vc I:
c(I) = 80 (v(I) + m(I)) = 80 (10 + 20) = 50 t bng Anh
Ta li c tng gi tr t bn bt bin v{ t bn bt bin t bn ha thm:
c(I) + c1(I) = W(I) (v(I) + v1(I) + m2(I)) = 80 22 = 58 t bng Anh
Nn gi tr t bn bt bin tng thm:
c1(I) = 58 c(I) = 58 50 = 8 t bng Anh
Bn cnh , t l ca phn gi tr thng d t bn ha khu vc I bng
8/1, tc l:
c1(I) / v1(I) = 8/1
nn phn gi tr t bn kh bin t bn ha thm:
v1(I) = c1(I) / 8 = 8 / 8 = 1 t bng Anh
Vy phn gi tr thng d t bn ha khu vc I:
m1(I) = c1(I) + v1(I) = 8 + 1 =9 t bng Anh
T sut tch ly khu vc I l:
(m1(I) / m(I)) x 100% = (9 / 20) x 100% = 45%
55
Bi 59 (Tr.41/SBT):
Xc nh khi lng thu nhp quc dn cui nm 2 khi m bng 200%:
Ta c tng sn phm trong khu vc I:
W(I) = c(I) + v(I) + m(I) = 100 t franc
m cu to hu c t bn bng 7/1, tc l:
c(I) / v(I) = 7/1
v t sut gi tr thng d l{ 200%, tng ng:
m(I) = m x v(I) = 200% x v(I) = 2v(I)
nn:
c(I) + v(I) + m(I) = 10v(I) = 100 t franc
v(I) = 10 t franc, c(I) = 70 t franc, m(I) = 20 t franc
Do trong khu vc I, 45% gi tr thng d bin th{nh t bn, nn:

m(I) = m1(I) + m2(I)
vi
m1(I) = 9 t franc, m2(I) = 11 t franc
Phn t bn tch ly n{y c s dng theo t l 8/1, tc l:

c1(I) / v1(I) = 8/1
c1(I) = 8 t franc, v1(I) = 1 t franc
Lc ny tng sn phm trong khu vc I c th c vit thnh:

W(I) = 70c(I) + 8c1(I) + 10v(I) + 1v1(I) + 11m2(I) = 100 t franc
v(I) + v1(I) + m2(I) = c(II) + c2(II) = 10 + 1 + 11 = 22 t franc
khu vc II, tng s thng d l{ 6 t franc v t sut gi tr thng d cng
l 200% nn gi tr t bn kh bin l:
56
v(II) = m(II) / m = 6 / 200% = 3 t franc

Mt khc, cu to hu c t bn trong khu vc ny bng 6/1 nn gi tr t
bn bt bin:
c(II) = v(II) x 6 = 3 x 6 =18 t franc
Do , ta tnh c phn t bn bt bin tch ly thm:
c2(II) = 22 c(II) = 22 18 = 4 t franc
Trong khu vc II, phn gi tr thng d c t l bng 8/1 nn phn t bn
kh bin tch ly:
v2(II) = c2(II) / 8 = 4 / 8 = 0.5 t franc
Lc ny, tng sn phm khu vc II:
W(II) = 18c(II) + 4c2(II) + 3v(II) + 0.5v2(II) + 1.5m1(II) = 27 t franc
Sang nm th 2, phn gi tr t bn ca mi khu vc:
c(I)_2 = c(I) + c1(I) = 70 + 8 = 78 t franc
v(I)_2 = v(I) + v1(I) = 10 + 1 = 11 t franc
c(II)_2 = c(II) + c2(II) = 18 + 4 = 22 t franc
v(II)_2 = v(II) + v2(II) = 3 + 0.5 = 3.5 t franc
Vi t sut gi tr thng d bng 200%, ta c gi tr thng d thu c
mi khu vc:
m(I)_2 = m x v(I)_2 = 200% x 11 = 22 t franc
m(II)_2 = m x v(II)_2 = 200% x 3.5 = 7 t franc
Lc ny, tng sn phm x hi:
WXH = W(I)_2 +W(II)_2 = c(I)_2 + v(I)_2 + m(I)_2 + c(II)_2 + v(II)_2 + m(II)_2
= 78 + 11 + 22 + 22 + 3.5 + 7 = 143.5 t franc
57
Khi lng thu nhp quc dn:

GNI = WXH k = 143.5 100 = 43.5 t franc
Vy khi lng thu nhp quc d}n tng ln 43.5 t franc.
Xc nh khi lng thu nhp quc dn cui nm 2 khi m bng 220%:
Tng t c}u trn, sang nm th 2, phn gi tr t bn ca mi khu vc:
c(I)_2 = c(I) + c1(I) = 70 + 8 = 78 t franc
v(I)_2 = v(I) + v1(I) = 10 + 1 = 11 t franc
c(II)_2 = c(II) + c2(II) = 18 + 4 = 22 t franc
v(II)_2 = v(II) + v2(II) = 3 + 0.5 = 3.5 t franc
Vi t sut gi tr thng d bng 220%, ta c gi tr thng d thu c
mi khu vc:
m(I)_2 = m x v(I)_2 = 220% x 11 = 24.2 t franc
m(II)_2 = m x v(II)_2 = 220% x 3.5 = 7.7 t franc
Lc ny, tng sn phm x hi:
WXH = W(I)_2 +W(II)_2 = c(I)_2 + v(I)_2 + m(I)_2 + c(II_2 + v(II)_2 + m(II)_2
= 78 + 11 + 24.2 + 22 + 3.5 + 7.7 = 146.4 t franc
Khi lng thu nhp quc dn:
GNI = WXH k = 146.4 100 = 46.4 t franc
Vy khi lng thu nhp quc d}n tng ln 46.4 t franc.
58
Bi 60 (Tr.42/SBT):
Xc nh s tin li nhun thu thm c do thit lp ch gi c c
quyn:
S lng than nh{ nc tiu th:
QNN = Q x 38.6% = 70 x 38.6% = 27.02 triu tn than
S lng than ngi tiu dng tiu th:
QCN = Q QNN = 70 27.02 = 42.98 triu tn than
Tnh trn mi tn than, i vi x nghip nh{ nc, ch m than tng gi|
b|n ln 5 rupi, cn i vi ngi tiu dng, gi| b|n tng thm 7 rupi nn s
tin li nhun thu thm:
p = QNN x GNN + QCN x GCN = 27.02 x 5 + 42.98 x 7
= 435.96 triu rupi
Gi c c quyn cao nh hng g n hon cnh ngi lao ng:
Do ti a ha doanh thu nn doanh nghip chim ot quyn s sn xut
hng ha mc sn phm m ti doanh thu bin bng vi thu nhp bin
thay v sn xut mc sn lng m gi| sn phm cao hn nhiu chi ph
bin nh trong th trng (cn bng cung cu). Khc vi th trng cnh tranh
hon ho, ni m{ gi| b|n sn phm ph thuc vo s lng sn phm do mt
doanh nghip sn xut ra, trong tnh trng chim ot quyn gi bn s tng
ln khi doanh nghip chim ot quyn gim sn lng. V th li nhun bin
s ln hn gi| b|n sn phm v c mt n v sn phm sn xut thm doanh
nghip chim ot quyn s thu thm c mt khon tin ln hn gi| b|n
sn phm . iu n{y c ngha l{ nu c sn xut thm sn phm th doanh
thu thu thm c c th b p tn tht do gi bn ca tt c sn phm
gim xung. Mt khc, nu p dng nguyn tc bin ca tnh hiu qu ngha l{
sn xut s t hiu qu khi li ch bin bng doanh thu bin, tt nhin li ch
bin v chi ph bin }y xt trn gc x hi ch khng phi i vi doanh
nghip c quyn ta thy rng: mc sn lng m doanh nghip chim ot
quyn sn xut th li ch bin (chnh l{ ng cu) ln hn chi ph bin ng
59
ngha vi tnh trng khng hiu qu. Tm li, doanh nghip chim ot quyn
s sn xut sn lng thp hn v{ b|n vi gi| cao hn so vi th trng
cnh tranh. Tn tht m x hi phi gnh chu do sn lng tng ln tr i
tng chi ph bin sn xut ra phn sn lng |ng l nn c sn xut ra
thm chnh l{ tn tht do chim ot quyn.
Ti sao li nhun c quyn l c s kinh t to thnh lin minh chng c
quyn rng ri:
Li nhun c quyn chnh l phn li nhun siu ngch, c ly t phn
gi tr lao ng khng cng trong cc x nghip c quyn, x nghip khng c
nghip, cng nhn c|c nc thuc a, ph thuc v{ n cng c mt phn gi
tr thng d ca nh{ t bn va v nh. Do li nhun c quyn gy nh
hng n li ch ca nhiu ch th nn n to nn ln sng phn i, lin
minh chng c quyn rng ri.
Bi 61 (Tr.43/SBT):
Xc nh mc thay i ca t trng li nhun trong gi bn cao su:
Ban u, phn li nhun thu c trn 1 tn cao su:
p1 = GDQ k1 = 507 500 = 7 -la
T trng li nhun trong gi| b|n khi :
(p1 / GDQ) x 100% = (7 / 507) x 100% = 1.38%
Lc sau, phn li nhun thu c trn 1 tn cao su:
p2 = GDG k2 = 507 300 = 207 -la
T trng li nhun trong gi bn lc ny:
(p2 / GDQ) x 100% = (207 /507) x 100% = 40.83%
Vy t trng li nhun trong gi| b|n tng t 1.38% ln 40.83%.
60
C s nh gi c c quyn cao su:

C|c c s c th dn n vic nh gi c c quyn cao su:
- Chnh ph nhng quyn khai thc cao su cho cng ty Buna-S.
- Th trng b gii hn trong mt khu vc kinh t ch c cng ty Buna-S c
kh nng cung cp cao su.
- Ch s hu cng ngh ca cng ty Buna-S.
- Cng ty Buna-S s hu ngun lc ln, gip nm gi gn nh trn vn th
trng.
Bi 62 (Tr.43/SBT):
Xc nh mc thay i ca t sut li nhun chung:
S vn u t ra nc ngo{i ban u:
kNN1 = k1 x 1/10 = 100 x 1/10 = 10 triu bng Anh
S vn u t trong nc ban u:
kTN2 = k1 kNN = 100 10 = 90 triu bng Anh
T sut li nhun thu c t s vn u t nc ngo{i ban u:
pNN1 = (pNN1 / kNN1) x 100% = (3 / 10) x 100% = 30%
Sau mt thi gian, s vn tng ln gp i. Vy tng s vn lc ny:
k2 = k1 x 2 = 100 x 2 = 200 triu bng Anh
S vn u t ra nc ngoi lc ny:
kNN2 = k2 kTN1 = 200 90 = 110 triu bng Anh
T sut li nhun thu c t vn u t ra nc ngoi lc sau:
pNN2 = pNN1 x (1 1/3) = 30 x (1 1/3) = 20%
61
Li nhun thu c t vn u t ra nc ngoi lc sau:

pNN2 = pNN2 x kNN2 = 20% x 110 = 22 triu bng Anh
Li nhun thu c t vn trong nc lc sau:
pTN2 = pTN2 x kTN1 = 8% x 90 = 7.2 triu bng Anh
Tng li nhun thu c lc sau:
p2 = pTN2 + pNN2 = 7.2 + 22 = 29.2 triu bng Anh
T sut li nhun chung lc ny:
1 = (p2 / k2) x 100% = (29.2 / 200) x 100% = 14.6%
Vy t sut li nhun chung tng t 12% ln 14.6%.
Ti sao t sut li nhun li tng mc d thu nhp do u t vn trong
nc v nc ngoi gim:
Tng li nhun thu c ban u ca nh{ t bn:
p1 = k1 x 2 = 100 x 12% = 12 triu bng Anh
Ta c th thy, vo thi gian sau, s vn tng gp 2 ~ khin cho tng li
nhun thu c tng 2.4 ln nn mc d thu nhp u t vn c trong nc
v{ nc ngoi gim do bin ng gim ca t sut li nhun c bit nhng t
sut li nhun chung vn tng. Nguyn nhn chnh l do s thay i trong cu
to ca vn u t, chuyn dch t t l 9/1 thnh 9/11.
Bi 63 (Tr.44/SBT):
Xc nh mc chnh lch phn trm ca tng sn phm quc dn so vi kh
nng l thuyt:
Tng sn phm quc dn theo l thuyt:
GNPLT = GNPTT + GNP = 1,432 + 241 = 1,673 t -la
62
Mc chnh lch phn trm ca tng sn phm quc dn so vi kh nng l

thuyt l:
(GNP / GNPLT) x 100% = (241 / 1,673) x 100% = 14.4%
Bi 64 (Tr.44/SBT):
Xc nh t l phn trm s ngi tht nghip gim thm nu dng tt c chi
ph phc v qun s pht trin cc ngnh kinh t phc v ha bnh:
S ngi tht nghip c vic lm thm nu em 1 t -la chi ph qun s
u t cho c|c ng{nh kinh t phc v ha bnh:
SLD(1) = SLDKT(1) - SLDQS(1) = 82.5 66.5 = 16 ng{n ngi
Nu em ton b chi ph dng cho qun s u t v{o c|c ng{nh kinh t
khc th s ngi tht nghip c thm vic lm:
SLD = SLD(1) x cQS = 16 x 141.2 = 2.2592 triu ngi
Vy t l phn trm s ngi tht nghip c gii quyt vic lm thm:
(SLD / SLDTN) x 100% = (2.2592 / 8) x 100% = 28.24%
Bi 65 (Tr.45/SBT):
Tnh tng s tin hao ht so vi gi c quy nh bn cho dn chng ca mi
triu tn than bn cho t bn c quyn:
Mc chnh lch gia gi| b|n than cho t bn c quyn v gi bn than cho
dn chng tnh trn 1 tn than:
G(1) = GDC(1) GDQ(1) = 285.8 80 = 208.5 franc
Mc chnh lch gia gi| b|n than cho t bn c quyn v gi bn than cho
dn chng tnh trn sn lng 1 triu tn than:
G = G(1) x Q = 208.5 x 1,000,000 = 208.5 triu franc
63
Cc phng n nhm gii quyt mc chnh lch gi v tng tnh cnh

tranh cho th trng:
Khuyn khch cc cng ty pht trin nh nhng chnh sch ca chnh ph:
chnh ph thi hnh cc chnh sch khuyn khch doanh nghip pht trin ng
thi ph b nhng ro cn cc doanh nghip mi d u t cho qu| trnh
pht trin.
Mi gi u t t nc ngoi lm cho nn kinh t th trng tr nn a
dng hn, n}ng cao tnh cnh tranh cho nhng doanh nghip trong nc duy
tr mt nn kinh t n nh v pht trin trong tng lai.
Chnh ph quy nh cho doanh nghip mt mc gi sao cho mc gi|
khng l{m cho nhng mt h{ng kh|c c gi| tng theo(tr|nh hin tng ngoi
ng), trnh hin tng cng mt lc hng lot mt h{ng tng gi| th s gy nn
bt n trong i sng nhn dn. Cch ny xa b ho{n to{n c doanh thu
siu ngch ca doanh nghip v gim c |ng k tn tht nhng khng loi
tr ho{n to{n c n v vn cha t c mc sn lng hiu qu.
Chnh ph quy nh cho doanh nghip mt mc gi bng chi ph sn xut
t mc sn lng hiu qu ri b p l cho doanh nghip bng mt khon
h tr (vd: cho vay vi mt li xut thp...). Tuy nhin, bin php ny hoc s
gy mo m v gi c nu s dng loi thu khng phi thu khon hoc s
l{m ngi ng thu thc mc nu p dng thu khon.
Bi 66 (Tr.46/SBT):
Xc nh s thay i ca t l tin np vo ngn sch ca nhn dn lao ng
v ca nh t bn trong nhng nm trn:
Trong nm 1960, s tin thu nh}n d}n lao ng phi ng v{o ng}n s|ch
thu:
TND(1) = 41.3 + 15.3 x 2/3 = 51.5 t -la
Trong nm 1960, s tin thu nh{ t bn phi ng v{o ng}n s|ch thu:
64
TTB(1) = 21 + 15.3 x 1/3 = 26.1 t -la

T l phn trm tin thu ca nh}n d}n lao ng trong tng s ngn sch
nh{ nc thu c:
[TND(1) / (TND(1) + TTB(1))] x 100%
= [51.5 / (51.5 + 26.1)] x 100% = 66.4%
T l phn trm tin thu ca nh{ t bn trong tng s ng}n s|ch nh{ nc
thu c:
100% - 66.4% = 33.6%
Trong nm 1977, s tin thu nh}n d}n lao ng phi ng v{o ng}n s|ch
thu:
TND(2) = 152.6 + 111 x 2/3 = 226.6 t -la
Trong nm 1960, s tin thu nh{ t bn phi ng v{o ng}n s|ch thu:
TTB(2) = 53.1 + 111 x 1/3 = 90.1 t -la
T l phn trm tin thu ca nh}n d}n lao ng trong tng s ngn sch
nh{ nc thu c:
[TND(2) / (TND(2) + TTB(2))] x 100%
= [226.6 / (226.6 + 90.1)] x 100% = 71.6%
T l phn trm tin thu ca nh{ t bn trong tng s ng}n s|ch nh{ nc
thu c:
100% - 71.6% = 28.4%
Vy trong tng ng}n s|ch nh{ nc, t l phn trm tin thu do nhn dn
ng tng t 66.4% ln 71.6% trong khi t l phn trm tin thu do nh{ t
bn ng gim t 33.6% xung 28.4%.
65
Nhng s liu trn phn nh chnh sch giai cp no ca ch ngha t bn

c quyn M:
Cc s liu trn phn |nh c im ni bt ca ch ngha t bn c quyn
nh{ nc l s can thip, s iu tit ca nh{ nc v kinh t:
- H thng iu tit ca nh{ nc t sn bao gm b my qun l Nh{ nc
vi h thng chnh sch, cng c c kh nng iu tit s vn ng ton b
nn kinh t quc d}n. Nh un nn, kim sot nhng lch lc ca cng c kinh
t v cc cng c hnh chnh php l bng u ~i hoc trng pht
- Cc cng c ch yu ca nh{ nc t sn iu tit kinh t v thc hin
chnh sch kinh t nh ng}n s|ch nh{ nc, thu, h thng tin t- tn dng,
doanh nghip nh{ nc, k hoch ho...
Bi 67 (Tr.46/SBT):
So snh mc chnh lch khi lng sn phm cng nghip bnh qun u
ngi trong cc nc ang pht trin vi cc nc t bn pht trin:
Khi lng sn phm cng nghip bnh qun xt trn 1% dn s ca cc
nc t bn pht trin trong tng khi lng sn phm cng nghip ca ton
th gii:
53 / 13 = 4.077%
Tng t, khi lng sn phm cng nghip bnh qun xt trn 1% dn s
ca c|c nc ang ph|t trin trong tng khi lng sn phm cng nghip ca
ton th gii:
7 / 48.2 = 0.145%
Vy mc chnh lch khi lng sn phm cng nghip bnh qu}n u
ngi trong c|c nc ang ph|t trin so vi c|c nc t bn pht trin:
4.077 / 0.145 = 28 ln
66
Bi 68 (Tr.47/SBT):
Xc nh mc chnh lch gia t sut gi tr thng d i Loan so vi M:
T sut gi tr thng d {i Loan:
mDL = (mDL / vDL) x 100% = (2,000 / 290) x 100% = 690%
Mc chnh lch gia t sut gi tr thng d {i Loan so vi M:
mDL / mM = 690 / 336 = 2.05 ln
Bi 69 (Tr.47/SBT):
Tnh tng s li cc cng quc quc thu c trong nm 1960 do trao
i khng ngang gi:
S li nhun c|c cng quc quc thu c nh bn sn phm vi gi
tng thm 7%:
p1 = 21.2 x 7% = 1.484 t -la
Do c|c nc cng quc mua vi gi thp hn 14%, tc l gi tr hng ha
ch bng 86% gi tr tht, nn s li nhun thu c:
p2 = 19.8 / 86% x 14% = 3.223 t -la
Vy tng s l~i c|c cng quc quc thu c trong nm 1960 do trao
i khng ngang gi:
p = p1 + p2 = 1.484 + 3.223 = 4.707 t -la
Bi 70 (Tr.48/SBT):
Xc nh li nhun cng nghip v li nhun thng nghip:
T bn cng nghip c t bn ng trc:
kCN = cCN + vCN = 900 n v
67
Mc khc cu to hu c bng 4/1, tc l:

cCN / vCN = 4/1
Nn t bn bt bin v{ t bn kh bin cng nghip l:
cCN = 720 n v, vCN = 180 n v
Gi tr thng d t bn cng nghip sn xut ra:
mCN = mCN x vCN = 100% x 180 = 180 n v
Gi tr hng ha ca t bn cng nghip:
WCN = cCN + vCN + mCN = 720 + 180 + 180 =1,080 n v
Tng gi tr t bn ng trc:
k = kCN + kTN = 900 + 100 = 1,000 n v
T sut li nhun bnh qun:
= (mCN / k) x 100% = (180 / 1,000) x 100% = 18%
Li nhun bnh qun ca t bn cng nghip:
CN = x kCN = 18% x 900 = 162 n v
Gi c sn xut:
GSX = kCN + CN = 900 + 162 = 1,062 n v
Vy t c t sut li nhun bnh qu}n, nh{ t bn thng nghip s
mua sn phm vi gi c sn xut v bn ra vi ng gi| tr hng ha, nn li
nhun t bn thng nghip thu c:
TN = WCN GSX = 1,080 1,062 = 18 n v
T bn cng nghip v t bn thng nghip phn chia nhau gi tr thng
d theo nguyn tc no:
Vic phn phi gi tr thng d gia nh{ t bn cng nghip v{ t bn
thng nghip din ra theo quy lut t sut li nhun bnh qun thng qua
68
cnh tranh v thng qua chnh lch gia gi c sn xut cui cng (gi bn l
thng nghip) v gi c sn xut cng nghip (gi bn bun cng nghip).
Bi 71 (Tr.49/SBT):
Xc nh li nhun ca t bn cng nghip khi cha c t bn thng
nghip tham gia:
T bn cng nghip c t bn ng trc:
kCN = cCN + vCN = 240 triu -la
cCN / vCN = 5/1
Nn t bn bt bin v{ t bn kh bin cng nghip l:
cCN = 200 triu -la, vCN = 40 triu -la
Gi tr thng d ca t bn cng nghip:
mCN = mCN x vCN = 200% x 40 = 80 triu -la
Gi tr hng ha:
WCN = cCN + vCN + mCN = 200 + 40 + 80 = 320 triu -la
Do cha c t bn thng nghip tham gia nn t bn cng nghip s bn
sn phm ng vi gi tr hng ha v thu v phn li nhun bng ng vi
gi tr thng d:
pCN = mCN = 80 triu -la
Xc nh mc thay i li nhun ca t bn cng nghip khi c t bn
thng nghip tham gia:
k = kCN + kTN = 240 + 10 = 250 triu -la
69

= (mCN / k) x 100% = (80 / 250) x 100% = 32%
Li nhun bnh qun ca cng nghip:
CN = x kCN = 32% x 240 = 76.8 triu -la
Mc thay i li nhun ca t bn cng nghip:
p = pCN CN = 80 76.8 = 3.2 triu -la
Vy khi c t bn thng nghip tham gia, li nhun ca t bn cng
nghip gim 3.2 triu -la.
Bi 72 (Tr.49/SBT):
Xc nh phn trm khi lng sn phm tng ln thm i c s my
nng nghip vi s lng nh trc:
Ban u, vi khi lng sn phm b|n c Q, ngi nng d}n thu c s
tin G mua T s my mc nng nghip.
Nhng sau ny, gi cng c lao ng tng 3.1 ln, tc l{ mua T s my
mc nng nghip nh trc cn s tin 3.1G.
Trong khi , nu khi lng sn phm b|n c khng i, vn l Q th
mc d gi c tng 1.75 ln, tc l s tin ngi nng d}n thu c l 1.75G
nhng vi s tin cha mua T s m|y nh trc, phi cn thm:
G = 3.1G 1.75G = 1.35G
Gi Q2 l khi lng sn phm tng ng vi 1.35G ny nn Q2 s l khi
lng sn phm cn bn thm. Vy phn trm khi lng sn phm tng ln
thm i c s my nng nghip vi s lng nh trc:
(Q2 / Q) x 100% = (1.35G / 1.75G) x 100% =77.2%
70
Bi 73 (Tr.50/SBT):
Tnh hm lng vng ca 1 ng -la nm 1973:
Th|ng 5/1972, ng -la st 7.8947%, vy h{m lng v{ng 1 ng -la
mua c trong thi im ny:
0.888671 x (100% - 7.8947%) = 0.818513 gram
Th|ng 2/1973, ng -la st tip 10%, vy h{m lng v{ng 1 ng -la
mua c trong thi im ny:
0.818513 x (100% -10%) = 0.736662 gram
Gii thch khng hong tin t trong th gii t bn hin nay:
Khng hong tin t c dng ch hin tng gi tr i ngoi ca n
v tin t quc gia b suy gim. Gi tr ca tin c x|c nh da vo mt
lng vng nguyn cht nht nh. Khi ni gi tr i ngoi ca n v tin t
quc gia b suy gim, hay ni n gin l tin mt gi, th v bn cht, cn c
mt lng tin ln hn c th mua c lng v{ng nh trc. Khi tin
mt gi, chnh ph tr nn v cng kh khn khi kim sot t gi hi o|i v{
khi ng}n h{ng trung ng c gng can thip t gi| bo v gi tr ca tin t
th d tr ngoi hi ca quc gia b mt i quy m ln. ~ c mt s m hnh
khng hong tin t c nghin cu, mt trong s l{ nhng nh{ u c
tn cng vo tin t ca mt quc gia v khi h c nhiu tin hn ng}n h{ng
trung ng ca quc gia th khng hong tin t s xy ra.
Bi 74 (Tr.50/SBT):
Xc nh s tin -la xut khu thu c tnh theo t gi hi oi vo nm
1972 v thi im hin ti:
S tin -la xut khu thu c tnh theo t gi hi o|i v{o nm 1972:
644,500 / 3.2225 = 200,000 -la
71
S tin -la xut khu thu c tnh theo t gi hi o|i v{o thi im
hin ti:
644,500 / 2.9002 = 222,226 -la
Ti sao gi ng tin ca mt nc st gim li lm tng kh nng cnh
tranh ca hng ha nc trn th trng quc t:
Khi ng tin ca mt nc st gim, c ngha mua mt sn phm ca
quc gia ch phi tr mt khon ngoi t thp hn so vi lc trc. V th
gi c ca sn phm trn th trng quc t gim, t tng kh nng cnh
tranh cho sn phm.
Bi 75 (Tr.51/SBT):
Xc nh tng s tin thu tng thm v s thu phn b thm vo doanh
nghip cng nh nhn dn B:
S tin -la b mt do ng -la b trt gi:
41.5 x 10% =4.15 t -la
S tin tn tht n{y cng chnh l{ s tin thu tng thm.
S thu phn b thm vo doanh nghip:
4.15 x 60% = 2.49 t -la
S thu phn b thm cho nhn dn:
4.15 x 40% = 1.66 t -la
ngha ca hu qu khng hong tin t:
Hu qu khng hong tin t gy ra tn tht rt ln i vi nn kinh t, to
nn nn nhiu nh hng v m nghim trng, bao gm ng tin mt gi,
gim gi ti sn,... Mt nh hng lu di v nghim trng, l{ GDP v GNP
bnh qu}n u ngi tnh bng -la M theo sc mua tng ng gim i.
Ni t mt gi l nguyn nhn trc tip ca hin tng ny.
72
Nhng chnh ngi nhn dn, cc doanh nghip l nhng i tng chu
nh hng trc tip v{ ng ra gnh chu cc hu qu cng nh khc phc
hu qu ca khng hong tin t.
Bi 76 (Tr.51/SBT):
Xc nh gi c ca mnh rung thay i nh th no 2 thi im:
Gi c ca mnh rung vo thi im lc u:
GRD1 = z1 / z1 = 5,000 / 4% = 125,000 -la
Gi c ca mnh rung vo thi im lc sau:
GRD2 = z2 / z2 = 10,000 / 8% = 125,000 -la
Vy gi c ca mnh rung khng thay i qua 2 thi im.
Bi 77 (Tr.52/SBT):
Chng minh rng theo phng php sn xut gi tr thng d tng i th
t sut gi tr thng d khng b gii hn:
Ta c cng thc tnh t sut gi tr thng d:
m = (m / v) x 100%
Gi T l thi gian ca ngy lm vic, khi :
m=Tv
Lc ny, cng thc tnh t sut gi tr thng d tr thnh:
m = [(T v) / v] x 100%
m = (T v) / v
(do 100% = 1)
Theo phng ph|p sn xut gi tr thng d tng i, gi tr thng d

c sn xut bng cch gim thi gian lao ng cn thit (Tldct), tc l v chy
73
v 0, nhng v 0. Do , t sut gi tr thng d cn c th c tnh bng

cng thc:
m
V T l mt i lng khng i nn:

m
(iu cn chng minh)
Vy, theo phng ph|p sn xut gi tr thng d tng i, t sut gi tr

thng d l{ khng c gii hn.
V d minh ha:
Ng{y lao ng: T = 8
Ban u:
v1 = 4, m1 =4 m1 = 100%
Sau nh{ t bn gim thi gian lao ng cn thit:
v2 = 2, m2 =6 m2 = 300%
Nh{ t bn tip tc gim thi gian lao ng cn thit:
v3 = 1, m3 =7 m3 = 700%
Nu nh{ t bn vn tip tc gim thi gian lao ng cn thit:
v4 = 0.5, m4 =7.5 m4 = 1,500%
........................
Vy c th thy, nu nh{ t bn lin tc gim thi gian lao ng cn thit
th t sut gi tr thng d l{ khng gii hn.
74
Bi 78 (Tr.52/SBT):
Tnh thi gian ca mt vng chu chuyn ca t bn v cho bit mi nm t
bn quay c bao nhiu vng:
T bn c nh l{ 160,000 -la, c 5 nm i mi mt ln. Vy s t bn
c nh tiu dng trong mt nm:
TBTDTBCD = TBSDTBCD / chTBCD = 160,000 / 5 = 32,000 -la
T bn lu ng l{ 40,000 -la, mi nm quay 6 vng. Vy s t bn c
nh tiu dng trong mt nm:
TBTDTBLD = TBSDTBLD x nTBlD = 40,000 x 6 = 240,000 -la
Tng t bn s dng trong mt nm:
TBSD = TBSDTBCD + TBSDTBLD = k = 200,000 -la
Tng t bn tiu dng trong mt nm:
TBTD = TBTDTBCD + TBTDTBLD = 240,000 + 32,000 = 272,000 -la
Thi gian chu chuyn ca t bn:
ch = TBSD / TBTD = 200,000 / 272,000 = 0.74 nm
Tc chu chuyn ca t bn:
n = TBTD / TBSD = 272,000 / 200,000 = 1.36 vng/nm
Bi 79 (Tr.53/SBT):
Nhng nhn t nh hng n t sut li nhun:
Ta c cng thc tnh t sut li nhun:
p = (m / k) x 100% = m x [v / (c + v)] x 100%
75
Da vo cng thc tnh t sut li, ta c th thy gi tr thng d (m), trnh

bc lt lao ng (m), tin lng t bn kh bin (v) v{ t bn bt bin (c)
l cc yu t nh hng trc tip n t sut li nhun.
- Nhng nhn t lm gim t sut li nhun:
S tng ln ca cu to hu c ca t bn.
S chm li ca chu chuyn t bn.
- Nhng nhn t km hm qu trnh h thp ca t sut li nhun:
Nng cao mc bc lt cng nhn.

H thp tin lng xung thp hn gi| tr sc lao ng.
Cc yu t ca t bn bt bin r i.
Km hm mc tng ca cu to hu c ca t bn.
Ngoi thng ph|t trin, nn nhp c nhng yu t ca t bn bt
bin v nhng vt phm tiu dng cu thnh gi tr sc lao ng r
hn.
Da vo gi c c quyn, nh{ t bn duy tr t sut li nhun mc
cao.
Chng minh rng khi cu to hu c t bn tng ln th t sut li nhun s
gim xung:
Ta c:
- Cu to hu c t bn lc u: ct / vt
- Cu to hu c t bn lc sau: cs / vs
Khi cu to hu c t bn tng ln, tc l:
(ct / vt) < (cs / vs)
(ct / vt) (cs / vs) < 0
[(ct x vs cs x vt) / (vt x vs)] < 0
[(ct x vs + vt x vs cs x vt vt x vs) / (vt x vs)] < 0

76
{[(ct + vt) x vs (cs + vs) x vt] / (vt x vs)} < 0
{[(ct + vt) x vs] / (vt x vs) [(cs + vs) x vt] / (vt x vs)} < 0
{[(ct + vt) / vt] [(cs + vs) / vs]} < 0
[(ct + vt) / vt] < [(cs + vs) / vs]
[vt / (ct + vt)] > [vs / (cs + vs)]
{m x [vt / (ct + vt)]} > {m x [vs / (cs + vs)]}
pt > ps
(iu cn chng minh)
Vy khi cu to hu c t bn tng ln th t sut li nhun s gim xung.

V d minh ha:
T bn ng trc 500 n v, trnh bc lt 100%, cu to hu c ban
u bng 4/1, cu to hu c lc sau bng 9/1.
Ta c:
ct = 400, vt = 100, cs = 450, vs = 50
Nn:
pt = m x [vt / (ct + vt)] x 100% = 20%
ps = m x [vs / (cs + vs)] x 100% = 10%
Vy khi cu to hu c t bn tng ln th t sut li nhun s gim xung.
77
Bi 80 (Tr.53/SBT):
Ngnh
(1)
I
II
III
IV
V
TBUT
(k = c + v)
(2)
90c + 10v
80c + 20v
70c + 30v
60c + 40v
50c + 50v
500
m
(%)
(3)
100
m
(4)
10
20
30
40
50
150
p
(%) (%)
(5) (6)
10
20
30
30
40
50
(7)
30
30
30
30
30
150
W
(c + v + m)
(8)
110
120
130
140
150
650
GSX
GSX - W
(k + )
(9)
(10)
130
20
130
10
130
0
130
-10
130
-20
18,000
0
Ch gii:
[(5) = (4) / (2) x 100%]
[(6) = (4) / (2) x 100%]
[(7) = (6) x (2)]
[(8) = (2) + (4)]
[(9) = (2) + (7)]
Xc nh t sut li nhun bnh qun, li nhun bnh qun, gi c sn xut v
cho bit u th hoc bt li ca mi ngnh trong cnh tranh:
= [m / (c + v) x 100%] = (150 / 500) x 100% = 30%
Do 5 ng{nh u c lng t bn ng trc bng nhau nn s c chung mt
mc li nhun bnh qun:
= x k = 30% x 100 = 30 n v
V 5 ng{nh c lng t bn ng trc v mc li nhun bnh qu}n nh
nhau nn s c gi c sn xut bng nhau:
GSX = k + = 100 + 30 = 130 n v
78
Xt u th v bt li ca mi ngnh trong cnh tranh:

- Ngnh I: (GSX W)I = 20 > 0 nn c li th.
- Ngnh II: (GSX W)II = 10 > 0 nn c li th.
- Ngnh III: (GSX W)III = 0 nn khng c li th cng nh bt li.
- Ngnh IV: (GSX W)IV = -10 < 0 nn b bt li.
- Ngnh V: (GSX W)V = -20 < 0 nn b bt li.
Bi 81 (Tr.54/SBT):
Tnh t sut li nhun bnh qun v li nhun ca t bn cng nghip v t
bn thng nghip:
T bn ng trc ca t bn cng nghip:
kCN = cCN + vCN = 900 n v
cCN / vCN = 4/1
Nn gi tr t bn bt bin v{ t bn kh bin ca t bn cng nghip:
cCN = 720 n v, vCN = 180 n v
Gi tr thng d ca t bn cng nghip:
mCN = mCN x vCN = 100% x 180 = 180 n v
k = (kCN + kTN + cBHTN) = (900 + 100 + 200) = 1,200 n v
= (m / k) x 100% = (180 / 1,200) x 100% = 15%
Li nhun bnh qun ca t bn cng nghip:
79
CN = x kCN = 15% x 900 = 135 n v

Phn li nhun bnh qu}n n{y cng chnh l{ li nhun ca t bn cng
nghip.
Gi tr hng ha:
W = kCN + mCN = 900 + 180 = 1,080 n v
Gi c sn xut:
GSX = kCN + CN = 900 + 135 = 1,035 n v
t c li nhun bnh qu}n, t bn thng nghip s mua sn phm
vi gi bng gi c sn xut v bn sn phm vi gi bng gi tr hng ha. Lc
ny, li nhun ca t bn thng nghip l:
pTN = W GSX = 1,080 1,035 = 45 n v
Bi 82 (Tr.54/SBT):
Nn em gi vo ngn hng thu li tc, em mua c phiu thu c tc
hoc em mua rung t thu t th c li nht:
Nu c s tin l{ T, khi em u t v{o ng}n h{ng, c phiu hay rung t,
trong iu kin khng c s bin ng u mang li li nhun l t bi li tc
thu c t T u c tnh da vo t sut li tc tin gi z. Tuy nhin, mi
loi u t u c nhng c hi v ri ro ring:
- em gi v{o ng}n h{ng thu li tc: n nh, t bin ng, tnh thanh
khon cao nn kh nng thu hi vn d dng.
- em mua rung t thu t: n nh, c bin ng v gi c rung t
nhng khng lin tc, tnh thanh khon thp nn kh nng thu hi vn kh
khn.
- em u t c phiu thu li tc: th trng bin ng lin tc, th gi
c phiu c th thay i nhanh chng, em li li nhun cao nhng ng thi
80
cng d dng chu nh hng trt gi ca nhiu t|c ng bn ngoi, tnh

thanh khon thp nn kh nng thu hi vn kh khn.
Nh vy, ty hon cnh, thi im m{ nh{ u t c th c nhng chn la
khc nhau nhm em li li nhun tt nht, nhng d trong bt k la chn
n{o th c}u ni c hi cng ln, ri ro c{ng cao vn lun lun ng.
Bi 83 (Tr.55/SBT):
C th xa b c hon ton lm pht hay khng nu nh nc rt bt tin
mt vo ct tr v i tin theo t l 20 ng c ly 1 ng mi:
S tin cn thit trong lu thng:
Mc = [h (a + b) + d] / v
= [5,300 (250 +150) + 100] / 10 = 500 t ng
Nu nh{ nc rt bt 1,000 t ng vo ct tr, sau i tin theo t l
20 ng c ly 1 ng mi th s tin thc t cn trong lu thng:
Mt = (12,000 1,000) / 20 = 550 t ng
Theo quy lut lu thng tin t, do s tin thc t trong lu thng nhiu
hn s tin cn thit trong lu thng (Mt > Mc)nn khng th xa b lm pht.
Tnh t l lm pht:
T l lm pht:
%lamphat = [(Mt Mc) / Mc] x 100%
= [(550 500) / 500] x 100% = 10%
81
Bi 84 (Tr.55/SBT):
Gi c sn xut
c bit
Li
Sn
T bn nhun
Ca
Loi
lng
u t bnh
tng
Ca
rung
(t)
(-la) qun
sn
mt t
(%)
phm (-la)
(-la)
k
Q
GCB
GCB
(1)
(2)
(3)
(4)
(5)
(6)
I
100
20
5
120
24
II
100
20
6
120
20
III
100
20
8
120
15
Ch gii:
Gi c sn xut
chung
Ca
Ca
tng
mt t
sn
(-la) phm
(-la)
GC
GC
(7)
(8)
24
120
24
144
24
192
a t
chnh
lch
(-la)

[(5) = (2) + (2) x (3)]
Gi c sn xut c bit ca mt t: GCB = GCB / Q
[(6) = (5) / (4)]
[(8) = (7) x (4)]
[(9) = (8) (5)]
RCL(I) = GC(I) - GCB(I) = 120 120 = 0 n v
RCL(II) = GC(II) - GCB(II) = 144 120 = 24 n v
82
RCL
(9)
0
24
72

RCL(III) = GC(III) - GCB(III) = 192 120 = 72 n v
Do }y l{ phn a t thu c trn nhng rung t c mu m t
nhin nn trong trng hp n{y, }y l{ a t chnh lch I.
Bi 85 (Tr.56/SBT):
Li
Sn
T bn Chi ph nhun
Loi
lng
u t vn ti bnh
rung
(t)
(-la) (-la) qun
(%)
(1)
I
II
III
k
(2)
100
100
100
Ch gii:
cVT
(3)
0
10
20
(4)
20
20
20
Q
(5)
5
5
5
Gi c sn xut
c bit
Ca
tng
Ca
sn
mt t
phm (-la)
(-la)
GCB
GCB
(6)
(7)
120
24
130
26
140
28
Gi c sn xut
chung
Ca
Ca
tng
mt t
sn
(-la) phm
(-la)
GC
GC
(8)
(9)
28
140
28
140
28
140
Gi c sn xut c bit ca tng sn phm: GCB = k + k x + cVT)

[(6) = (2) + (2) x (4) + (3)]
Gi c sn xut c bit ca mt t: GCB = GCB / Q
[(7) = (6) / (5)]
[(9) = (8) x (5)]
[(10) = (9) (6)]
83
a t
chnh
lch
(-la)
RCL
(10)
20
10
0
RCL(I) = GC(I) - GCB(I) = 140 120 = 20 n v
RCL(II) = GC(II) - GCB(II) = 140 130 = 10 n v
RCL(III) = GC(III) - GCB(III) = 140 140 = 0 n v
Do }y l{ phn a t thu c trn nhng rung t c v tr thun li nn
trong trng hp n{y, }y l{ a t chnh lch I.
Bi 86 (Tr.57/SBT):
Ln
Li
Sn
T
u t
nhun
lng
bn
trn
bnh qun (t)
u t
rung
(%)
(1)
I
II
k
(2)
100
100
Ch gii:
(3)
20
20
Q
(4)
4
5
Gi c sn xut c
bit
Ca tng
Ca
sn
mt t
phm
GCB
GCB
(5)
(6)
120
30
120
24
Gi c sn xut
chung
a t
Ca tng chnh
Ca
lch
sn
mt t
phm
GC
GC
RCL
(7)
(8)
(9)
30
120
0
30
150
30

[(5) = (2) + (2) x (3)]
[(6) = (5) / (4)]
84

[(8) = (7) x (4)]
[(9) = (8) (5)]
Xc nh s thu nhp thm do u t thm t bn:
Da vo bng s liu ln sau, ta thy rng sau ln u t th 2, sn lng
~ tng ln 5 tn. Nh a t chnh lch l{ 30 n v.
Xc nh loi a t chnh lch:
Trong trng hp ny, do phn a t thu c nh thm canh u t
thm t bn vo mt n v din tch nng cao cht lng canh tc, nhm
tng mu m trn mnh rung nn n thuc loi a t chnh lch II.
Bi 87 (Tr.57/SBT):
Ngnh
(1)
I
II
III
NN
TBUT
m
p
W
GSX
m
GSX - W
(k = c + v)
(%)
(%) (%)
(c + v + m) (k + )
(2)
(3) (4) (5) (6) (7)
(8)
(9)
(10)
90c + 10v
10 10
20
110
120
10
80c + 20v
100 20 20 20 20
120
120
0
70c + 30v
30 30
20
130
120
-10
300
60
60
360
360
60c + 40v
100 40 40
20
140
Ch gii:
[(5) = (4) / (2) x 100%]
T sut li nhun bnh qun: = [mCN / (c + v)CN x 100%]
[(6)CN = (4)CN / (2)CN x 100%]
[(7) = (6) x (2)]
[(8) = (2) + (4)]
[(9) = (2) + (7)]
a t tuyt i: Rtd = WNN GSX
[(11) = (8)NN (9)]
85
Rtd
(W GSX)
(11)
20
Xc nh t sut li nhun bnh qun, li nhun bnh qun, gi c sn xut,

gi c nng phm, a t tuyt i:
= [mCN / (c + v)CN] x 100% = (60 / 300) x 100% = 20%
Do c 3 ngnh cng nghip v ngnh nng nghip c phn vn ng trc
bng nhau nn c li nhun bnh qun bng nhau:
= x k = 20% x 100 = 20 n v
Do c 3 ngnh cng nghip c phn vn ng trc bng nhau nn c gi c
sn xut bng nhau:
GSX = k + = 100 + 20 = 120 n v
Gi c nng sn:
WNN = kNN + mNN = 100 + 40 = 140 n v
a t tuyt i:
Rtd = WNN GSX = 140 120 = 20 n v
86

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(Forum - Ueh.edu - VN) - Bai Giai 87 Bai T P Nguyen Ly Kinh Te (Vo Manh Lan) PDF

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87 Bi tp Nguyn l Kinh t

BNG PHN LOI BI TP THEO CHNG TRNH L THUYT

Tnh thi gian lao ng x hi cn thit lm ra mt n v hng ha:

[(5) = (4) / (3)]

Trong tng thi gian lao ng c bit:

[(4) = (2) x (3)]

Cho bit u th hoc bt li ca mi doanh nghip:

[(6) = (5) (2)]

Trong trng hp bi ton yu cu tnh li l ca doanh nghip, nu tt c

[(7) = (3) x (5) (4)]

Tng s lng sn phm: 16 x 2 = 32

Vy khi nng sut lao ng tng ln 2 ln th gi tr ca mt sn phm cng

80 x 1.5 = 120 -la

Tng s lng sn phm: 16 x 1.5 = 24

Vy khi tng cng lao ng ln 1.5 ln th gi tr ca mt sn phm

W: gi tr hng ha = 1,000,000 franc

Mt khc, theo cng thc tnh trnh bc lt gi tr thng d:

Thay (2) v{o (1) ta c:

Do t sut gi tr thng d l{ 300% nn gi| tr thng d (m) trong mt

12,500w = 250,000c + 25,000v + 75,000m

Cch thit lp kt cu gi tr ca mt sn phm, chia 2 v cho 12,500 ta

m1 = m1 / v1 = Tldtd(1) / Tldct(1) = 2,134 / 1,238 = 1.72

Tldtd(1) = 5.06 gi; Tldct(1) = 2.94 gi

m2 = m2 / v2 = Tldtd(2) / Tldct(2) = 5,138 / 1,529 = 3.36

Tldtd(2) = 6.17 gi; Tldct(2) = 1.83 gi

Vy t nm 1923 n nm 1973, thi gian lao ng thng d tng t 5.06

Trnh bc lt cng nhn:

vgi + mgi = 5 -la

Mt khc, t sut gi tr thng d l{ 300%, tc:

(m1 / v) / (m0 / v) = 4/3

m{ lng gi tr thng d nh{ t bn chim ot c trong mt ngy ban

m1 = m0 x 4/3 = 6,000 x 4/3 = 8,000 -la

Vy lng gi tr thng d tng thm m{ nh{ t bn chim ot c trong

(m / v1) / (m / v0) = 5/4

m0 = (Tldtd / Tldct) x 100% = 300%

Tldtd = 6 gi; Tldct = 2 gi

Theo b{i, nh{ t bn ko di ngy lm vic n 10 gi, tc l{ tng thm 2

GTM0 = m0 + v0 = 12,000 -la

m0 = (m0 / v0) x 100% = 200%

m0 = 8,000 -la; v0 = 4,000 -la

Tldtd(0) = 20/3 gi; Tldct(0) = 10/3 gi

Mc d ng{y lao ng gim 1 gi nhng nh{ t bn li tng cng lao

Do , thi gian lao ng thng d cng tng ln:

Vy sau khi tng nng sut, t sut gi tr thng d tng ln 500%.

Xc nh s bin i ca tin lng ngy:

Lng thi gian lao ng ng{y thay i:

c = 480,000 franc; v = 120,000 franc

c = 45 triu -la; v = 5 triu -la

c = 80,000 -la; v = 20,000 -la

Vi trnh bc lt l 100%, gi tr thng d s l:

c0 = 800,000 steclinh; v0 = 200,000 steclinh

Gi tr sc lao ng ca mi cng nhn:

c1 = 1,620,000 steclinh; v1 = 180,000 steclinh

Do tin lng ca mi cng nh}n khng i, nn s lng cng nhn mi:

d thu nhp tuyt i c th tng ln; cn t trng thu nhp ca giai cp t sn

ph}n chia t bn c nh v{ t bn lu ng l da v{o phng thc chuyn

v = 0.6 triu franc

nn gi tr t bn c nh (gi tr my mc, thit b sn xut, nh{ xng,

c2 = k (c1 + v) = 3.5 (2.5 + 0.2) = 0.8 triu yn

TBTDTBCD = 20,000 + 80,000 = 100,000 -la

TBTD = TBTDTBCD + TBTDTBLD

S vng chu chuyn ca t bn trong nm:

T sut li nhun trong thi gian ny: