BAI TAP

K TON QUN TR - CH23

2.1. Sap xep nguon lc b han che
Cong ty OPT san xuat hai loai san pham: P va Q. Qua
trnh san xuat hai loai san pham tren nh sau:
P

Lap rap hoan

chnh:
Bo phan D
PT4

10 phut

5 phut

Lap rap bo
phan:
Bo phan C

10 phut

Lap rap bo
phan:
Bo phan B

S che:
Bo
phan A

5 phut

15 phut

15 phut

PT1

15 phut

10
phut
PT2
1
pham

PT3

Gia ban san pham P: 140$/sp; san

Q: 120$/sp. So
lng san pham co the tieu thu toi a: 100sp P/tuan va 50sp
Q/tuan. Gia mua cac phu tung nh sau:
Phu tung
Gia mua ($/phu tung)
Phu tung 1 35
Phu tung 2 40
Phu tung 3 30
Phu tung 4 15
Phu tung 2 c x ly qua hai Bo phan B va C, can cho
giai oan lap rap cuoi cung cua ca hai loai san pham P va
Q. Thi gian x ly (so phut) c ch ra tren s o.
Moi Bo phan- A,B,C va D- co mot cong nhan, c tra
18$/gi lam viec. Cong viec tng bo phan c chuyen
mon hoa cao, v the cac cong nhan khong c chuyen t
bo phan nay sang bo phan khac. Nha may ch hoat ong
40 gi moi tuan, khong c phep lam them gi.

Chi ph uy thac (co nh) c phan bo cho tng loai

san pham theo ty le 36$/gi lao ong trc tiep.
Yeu cau:
1) Tnh chi ph linh hoat va chi ph uy thac (co nh) cho
cac san pham P va Q.
2) Gia s nang lc san xuat c phan bo tren c s
li nhuan tnh cho moi n v san pham, hay xac
nh ke hoach san xuat mang lai li nhuan hang
tuan cao nhat. Li nhuan at c t ke hoach san
xuat nay la bao nhieu?
3) Ke hoach san xuat nao at c li nhuan toi a?
4) Cau tra li cho yeu cau 3 se thay oi ra sao, neu
cong nhan c tra lng bat ke ho co lam viec hay
khong?
5) Gia s co mot nghien cu ve gia thanh co ket
qua la chi ph uy thac (co nh) cua P la 10$ va Q
la 33$. Cau tra li cho yeu cau 3 se thay oi ra sao?
Thong tin nay co thich hp khong?
6) Cau tra li cho yeu cau 3 se thay oi ra sao neu
cong nhan c ao tao xuyen suot, co the lam
viec bat ky bo phan nao?

6.12. Chi ph mong muon

Cong ty SFTC lap rap ong ho the thao, gom 3 bo
phan chnh: may thach anh, hop, day eo. Cac bo phan c
mua ngoai va lap rap tai xng.
Khao sat khach hang co 3 chc nang SFTC chon: tnh
gi, khong tham nc va kieu dang. Chc nang tnh gi do
may cung cap. Khong tham nc va kieu dang do hop va
day eo mang lai. Co the thay pin cho tat ca cac ong ho.
Tuy nhien khi thay pin, tnh khong tham nc cua ong ho
thng mat i.
Khao sat th trng a xac nh 3 mc gia cho 3 loai
san pham mi SFTC ang thiet ke: (1) 30$ cho ong ho c
ban, (2) 50$ cho ong ho co may ghi lai thi gian, va (3) 120$
cho ong ho co nhieu chc nang.
Vi nh ph chung va chi ph von a xac nh, SFTC ch
chap nhan khi lan lt ba loai ong ho phai mang lai so d
am ph n v la 4$, 8$, va 15$.
Cac nha cung cap may a a ra gia 8$, 15$, va 40$
cho 3 loai ong ho. Do cac may nay s dung phu tung
chuan va cong nghe noi tieng, cac nha hoach nh cua
SFTC xem o la chi ph thap va co the rat t thay oi so vi
cac nha cung cap khac. Bat ky viec giam chi ph mong
muon nao eu khong lien quan en bo phan may cua
ong ho.
Co nhieu nguon day eo ong ho, va gia khac nhau
nhieu da tren chc nang (kieu dang, chat lieu, va kha
nang mang vao), cac nha cung cap a ra cac mc gia cho 3
loai ong ho: 2$-7$; 6$-9$, va 20$-30$. Cung mot chc nang,
chenh lech gia gia cac nha cung cap rat t.
Hop co hai chc nang chnh: kieu dang va chong
nc. Tuy kieu dang va mc o chong tham nc, cac
nha cung cap a ra cac mc gia: 5$-15$; 10$-25$, va 20$35$. Ca kieu dang va mc o chong tham lam tang gia
san pham.
Chi ph lap rap, ong goi va van chuyen tng loai
ong ho vao khoang 5$, 7$, va 15$.
Neu au t cho cac nha cung cap hop 5.000.000$, e
trien khai phng phap san xuat tot hn, se giam chi ph cho
tng hop vao khoang 25%.
Yeu cau:
1) Tnh cac gii han chi ph cho 3 loai ong ho.
2) Ch ra cach ban chon day eo va hop cho tng loai
ong ho.
3) Ke toan quan tr co vai tro g quyet nh ban a
thc hien cau 2?

4) Ban quyet nh ra sao, co au t cho nha cung cap

hop e cai thien hieu qua san xuat hay khong?
5) Bo phan nhan s cua xng cho rang neu au t
10.000.000$, xng co the san xuat hieu qua hn:
giam c chi ph lap rap, bao b, van chuyen vao
khoang 2$ mot san pham. Ban quyet nh ra sao, co
thc hien khoang au t nay hay khong?

6.16. Chi ph chu ky song

Cong ty A san xuat may in laser. Chnh quyen yeu cau
cac san pham cua cong ty phai s dung lai cac hop mc
a qua s dung.
Cong ty A co 3 la chon. e loai bo viec tai che hop
mc, cong ty co the thiet ke may in s dung hop mc
khach hang co the bm lai khi het mc. Cong ty co the
thiet ke hop mc co the thu lai e bm mc. Hoac cong ty
co the thiet ke nhng hop mc co the thu hoi lai, nghien
nat i e thu hoi nha phe lieu.
Cac nha hoach nh cua cong ty ang thiet ke mot
hop mc cho may in mi. Cong ty tin rang khach hang se
s dung khoang 600.000 hop mc moi nam trong vong 5 nam
san xuat may in mi. Sau o, ri xuong mc 200.000 moi
nam. Chi ph san xuat hop mc la 60$. Gia s rang chi ph
von trc thue la 12%.
Bo phan tiep th c tnh rang doanh thu may in se toi
te neu ban ra hop mc khach hang t bm lai. Do o ho len
ke hoach giam gia may in e duy tr khoi lng tieu thu.
Anh hng en li nhuan thuan trong vong 5 nam san xuat
may in la 6.000.000$/nam. Theo giai phap nay, cong ty nh
gia mc thay the mc hoa von va se san xuat 250.000
hop mc moi nam trong 5 nam san xuat may in mi can
bang vi s dung trong 5 nam au va 2 nam cuoi do dung
hop mc bm lai.
Bo phan tiep th c tnh rang c 100 hop mc s
dung, cong ty co the thu lai 80 hop. Viec thu lai c thc
hien trong nam ma hop mc c s dung. Cong ty cho rang
ph moi trng (landfill) 15$/hop mc b vt bo.
Chi ph lam sach va bm ay mot hop mc la 20$. Theo
giai phap nay, cong ty se san xuat 500.000 hop mc moi
nam trong hai nam au va tin rang cac hop mc se c thu
lai sau o.
Neu cong ty chon giai phap nghien nat hop mc, cong
ty phai mua mot may phuc hoi nha vao au d an. Gia
mua may la 5.000.000$ va se khong con s dung khi san
pham c loai bo. Nha va vat lieu khac co the ban mang
lai 38$.
Bo qua anh hng cua thue khi tra li cau hoi nay:
Neu muc tieu cua cong ty la toi thieu chi ph, giai
phap nao se c chon:
1) San xuat hop mc khach hang t bm mc.
2) San xuat hop mc c tai che.
3) San xuat hop mc c thu lai, nghien nat, roi san
xuat lai.
5

BAI TAP NHOM

(Robert S. Kaplan, Anthony A. Atkinson, Advanced Management Accounting, (3rd
Edition), Prentice Hall. Inc. 1998 Chapter 9- Problems: 9.1. Comprehensive Variance
Analysis (p.469-473))
9.1. Phan tch chenh lech toan dien
Cong ty B 4 loai hoa chat 1,2,3, va 4 t 5 thanh phan:
hoa chat A,B,C,D, va E. So lng hoa chat au vao c
s dung e san xuat 100 lt tng loai san pham, chi ph
nh mc tng loai hoa chat au vao, so lng hoa chat
au vao co the mua va gia ban cua 100 lt tng loai san
pham c cho bang 1.

Cac san pham c san xuat theo lo hoac la 2.000 lt

hoac la 5.000 lt. Chi ph cai at va pha che trc khi san
xuat moi lo va chi ph lam sach sau khi san xuat moi lo
c cho bang 2.

So lng hoa chat au vao s dung theo ke hoach

c cho bang 3.

Ngoai tr cac chi ph d tr hang ton kho bien ong

trong ngan han, cac chi ph khac lien quan en san xuat
hoa chat la cac chi ph uy thac ma Cong ty B cho rang
khong the tranh khoi trong ngan han. Do o ho a bo
qua khi lap ke hoach ngan han. Chi ph d tr hang ton kho
bao gom: chi ph bao quan, chi ph c hoi cua von au t
vao hang ton kho, chi ph loi thi, mat mat, h hong. Cac
hoa chat au vao c mua khi can do o khong chu chi
ph d tr Cong ty B. Chi ph d tr hang ton kho oi vi
cac hoa chat 1,2,3, va 4 c c tnh qua cac bc sau:
1. oi vi tng loai san pham, tnh so lng san
pham bnh quan moi t bang cach nhan so lng
moi t vi so lan qui mo t o c san xuat,
tong cong tat ca cac ket qua, roi chia cho tong
so t.
2. Do so lng ban khong ong eu suot ky ke
hoach, do o, c tnh so ton kho bnh quan oi vi
tng loai san pham bang cach chia so lng san
pham bnh quan moi t cho 2.
3. oi vi tng loai san pham, c tnh chi ph d tr
hang ton kho bang cach nhan so lng hang ton
kho bnh quan lan lt vi 400$, 800$, 300$, 500$ cho
tng loai hoa chat 1,2,3, va 4.
Do o chi ph d tr hang ton kho ke hoach c c
tnh nh sau (Bang 4)

Ke hoach san xuat nay dan en doanh thu, chi ph, so

d am ph t hoat ong nh sau (bang 5)

Bang sau (Bang 6) cho biet tnh hnh san xuat thc te
trong ky.

Bang sau (Bang 7) cho biet so lng hoa chat au

vao a s dung, gia ban tng loai san pham, va chi ph
cua cac hoa chat au vao.

Bang sau (Bang 8) cho biet tong so hoa chat au

vao thc te s dung.

Bang sau (Bang 9) cho biet chi ph d tr hang ton kho

thc te.

Bang sau (Bang 10) cho biet tong so d am ph thc

te t hoat ong cua ky nay.

Yeu cau:
Phan tch chenh lech hoat ong trong ky nay.