Bai tap tnh huong so 3.

CH 16.1

THAM
PALVINA .

NH

AN

THANH

LAP

CONG

TY

Gii thieu d an:

Nganh cong nghiep san xuat cac san pham t da a va
ang phat trien manh nc ta. Vi nguon nguyen vat lieu
doi dao, re cua mot nc nong nghiep nh Viet Nam th viec
kinh doanh cac san pham t da ang la mot c hoi cung nh
la mot lnh vc kinh doanh mi ay tiem nang phat trien. Cac
san pham t da rat a dang va phong phu nh: em x da,
tam tran nhan tao t x da, cac san pham thu cong my
nghe t da ang dan chiem lnh th trng trong va ngoai
nc, m ra mot c hoi mi cho cac nha au t.
Muc tieu cua d an la nham khai thac nhng tiem nang ve
mat bang, nguyen lieu, lao ong, th trng trong nc va
nguon von, khoa hoc ky thuat ngoai nc e san xuat cac
san pham t x da nh tam tran, nem trai ging va si tai
che, ap ng nhu cau tieu thu trong nc va xuat khau en
cac nc khac tren the gii.
Tru s va nha xng cua Doanh nghiep at tai khuon vien
cong ty c kh Long An, tnh Long An. Chi nhanh va van phong ai
dien cua Doanh nghiep se c thiet lap trong qua trnh hoat
ong khi can thiet va phu hp vi cac quy nh cua phap luat
Viet Nam
Quy mo san xuat, cong suat s dung va gia ban san
pham.
San pham cua cong ty TNHH PalVina bao gom 3 loai san pham
chnh: tam tran, nem x da va si tai che.Tam tran: dung
ong la phong trong cac cong trnh xay dng. Nem x da: nem
trai ging phuc vu cho sinh hoat cua ngi tieu dung. Si tai
che: la san pham dung e lam nguyen vat lieu cho cac
nganh san xuat khac. Trong d an nay, giai oan au cong ty
ch san xuat tam tran. Cong suat thiet ke, cong suat s
dung hang nam va gia ban san pham c cho trong bang 1
di ay:
Bang 1:
SAN PHAM
- Tam tran x da
(m2/nam)
Cong suat may
Tam tran

CSTK
Gia ban
1,000,0
11.5
00
USD/m2
1

310

50%

70%

95%

Trong thi gian thc hien d an, gia ban san pham co the xay
ra 3 tnh huong nh sau:
Khoan muc tnh

T l

Bien soan: TS. Nguyen Quang Thu QTKD/ TC-DA

1

Bai tap tnh huong so 3.

CH 16.1
Gia ban giam TB/nam
Gia ban khong oi
Gia ban tang TB/nam

-2%
0%
5%

Nhu cau von au t: Nhu cau von au t MMTB c cho trong

bang 2:
Bang 2:

VT: USD

Han muc au t:
- May moc thiet b chnh (MMTB
chnh)
- Phng Tin Vn Chuyen
- May moc thiet b phu tr
(MMTB phu)
- Chi ph thanh lap doanh nghiep
- Thiet b van phong
Tng vn c nh

Gia tr
832.800
45.600
9.600
9.000
3.000
900.000

Tuoi
tho
15

Tai au
t

20
5

10000

5
5

4000

Thi han hoat ong cua d an la 10 nam ke t ngay c cap

giay phep au t. Bat ky s thay oi nao ve thi han hoat ong
phai c chu doanh nghiep bao cao vi c quan cap giay phep
au t chuan y.
Ch ph tien lng cua d an:
Ch ph tien lng trc tiep san xuat: La chi ph tra cho cong nhan
va quan oc phan xng; Ky s c kh trc tiep tham gia san xuat ;
bao hiem xa hoi, bao hiem y te; tien thng cho cac lao ong
noi tren.
Ch ph tien lng gian tiep san xuat: La chi ph tra cho nhan vien
van phong gom ke toan, hanh chnh, giam oc ; bao hiem xa
hoi, bao hiem y te; tien thng cho cac lao ong noi tren.
Bang 3: Chi ph tien lng cua d an (VT:
USD)
Chc vu
Giam oc
Pho giam oc
Trng phong
Ky s c kh
Quan oc phan xng
Lao ong co tay nghe
Nhan vien van phong
Cong nhan

Lng
thang/
ng
1,200
700
350
250
280
200
150
100

Bien soan: TS. Nguyen Quang Thu QTKD/ TC-DA

2

So
lng
ngi
1
2
6
8
8
16
10
50

Bai tap tnh huong so 3.

CH 16.1

Cho rang tien lng tang sau moi 3 nam la 5%. Tien thng
bang 1 thang lng c ban . BHYT ( 16%) va ph cong
oan (3%) tong cong 19% tong quy lng.
D kien cac chi ph hoat ong:
- Chi ph duy tu bao dng
MMTB

3% TSC (khong tnh at)

Nguyen vat lieu chnh cua san
5% pham
Nguyen vat lieu chnh cua san
4% pham

- Chi ph bao b
- Dung cu san xuat
- Chi ph quan ly phan
xng
- Chi ph quan ly chung
- Chi ph ban hang
- Thue nha xng

2% DT
3% Tong doanh thu
5% Tong doanh thu
USD/nam trong 5 nam au. Moi
10000 nam tiep theo tang: 1%

Chi ph nguyen vat lieu:

nh mc nguyen vat lieu e san xuat 1m2 tam tran x da
va gia nguyen vat lieu c cho trong bang sau:
Bang 4: nh mc nguyen vat lieu cho cac san pham
theo cong suat thiet ke.

VT
Ten SP
X da
Ten
NVL
Hat nha PP
Keo chong
chay
Keo chong
tham
Keo ket dnh
Phu gia khac

Kg
Kg
Kg
Kg
Kg
Kg

Tam
tran
x
da
(1m2)
12.00
12.00

n
gia
(USD)
0.12
0.20

0.5

2.50

0.5
0.4
0.1

3.00
3.00
8.00

Trong suot thi gian hoat ong, gia mua 2 loai nguyen vat lieu
chnh ( x da, hat nha PP) gia nh co the xay ra cac tnh
huong sau:
Tnh huong 1: gia mua nguyen vat lieu giam 0.5%
Tnh huong 2: gia mua nguyen vat lieu khong oi.
Tnh huong 3: gia mua nguyen vat lieu tang 5%.
Cac nguyen vat lieu con lai gia mua coi nh khong oi.
Nhu cau von lu ong cua d an:
Khoan phai thu : 15% tong doanh thu hang nam
Khoan phai tra: 10% Chi ph nguyen lieu ( chnh + phu )
Bien soan: TS. Nguyen Quang Thu QTKD/ TC-DA
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Bai tap tnh huong so 3.

CH 16.1

Ke
e

D tr tien mat: 10% tong chi ph hoat ong hang nam

Ton kho thanh pham: 10 % san lng san xuat.
hoach tai tr von:
thc hien c d an, cong ty d nh vay ngan hang
315.000 USD (chiem 35% tong von au t cua d an) , lai
suat 14%/nam, thi han thanh toan la 6 nam ( bat au
t nam th 1), thanh toan theo phng thc eu. Phan
con lai 585000 USD (tng ng 65%) cong ty s dung von
chu s hu vi chi ph c hoi cua von chu s hu la
18%.

D an c hng u ai: D an c mien thue trong 2

nam au, giam 50% mc thue thu nhap cho 4 nam ke tiep, sau
o ap dung 100% mc thue hien hanh la 20%. D an c
mien thue nhap khau oi vi may moc thiet b.
Quy c : Trong tat ca cac bang tnh, hay dung quy c cuoi
nam. Gia nh rang, thi gian hoat ong cua nha may la 10
nam, 1 nam xay dng. Viec xay dng nha may xay ra vao
nam 0) Thi gian hoat ong cua nha may se t nam 1 en
nam 10. Thanh ly d an vao cuoi nam 10 hay au nam 11. oi
vi cac hang muc va thong tin co the cha u hoac cha hoan
chnh , hay d tha, Anh/Ch hay t do at cac gia nh lam
nen tang phan tch cua anh/ch.
Yeu cau:
1. Lap mot bang thong so ro rang, sap xep co khoa hoc
va co ghi chu ay u.
2. Lap ke hoach san lng va doanh thu.
3. Lap ke hoach khau hao TSC.
4. Lap ke hoach tra n
5. Tnh lng cua d an
6. Tnh gia thanh mot n v san pham (cho 3 loai san
pham )
7. Tnh gia von hang ban . ( Gia von hang ban va ton kho
c tnh theo phng phap FIFO Vao trc Ra trc)
8. Tnh chi ph hoat ong cua d an
9. Lap bang tnh von lu ong cua d an
10.
Lap bang bao cao thu nhap cua d an
11.
Lap bang ngan lu theo phng phap trc tiep va
gian tiep cho d an theo quan iem tong von (TIP) va theo
quan iem von chu s hu (EPV). Tnh NPV va IRR cua d
an theo 2 quan iem.
12.
Phan tch rui ro cua d an:
a) S dung o nhay mot chieu : Gia ban san pham
va gia mua nguyen lieu thay oi theo 3 tnh huong.
b) o nhay hai chieu : Tac ong cua gia mua nguyen
lieu va gia ban san pham theo tnh huong en NPV
cua d an.
Bien soan: TS. Nguyen Quang Thu QTKD/ TC-DA
4

Bai tap tnh huong so 3.

CH 16.1
c) Dung phan mem Crystall Ball e mo phong NPV-TIP,
IRR-TIP , NPV EPV, IRR-EPV.
d) Ket luan ve ngan lu tai chnh cua d an.

Bien soan: TS. Nguyen Quang Thu QTKD/ TC-DA

5