GV: V Quc Phong

2015

BI TP MN
NHNG NGUYN L C BN CA CN. MC LNIN
Bi 1.1: Thng 01/2010, mt x nghip u t 600.000 USD v thu
200 cng nhn sn xut ra 4.000 sn phm.
a. Tnh c cu gi tr ca mt sn phm? Bit rng tng gi tr mi do
ngi cng nhn to ra l 440.000 USD v mc lng l 1.000 USD/thng.
b. Tnh khi lng gi tr thng d trong nm 2010 ca x nghip?
c. Gi s thi gian chu chuyn ca t bn l 3 thng v gi c th
trng l 225 USD/SP, tnh li nhun v t sut li nhun trong nm 2010
ca x nghip?
Bi 1.2: Thng 1/2011, mt x nghip u t 16.000 USD sn xut
ra 1.000 sn phm.
a. Tnh c cu gi tr ca mt sn phm? Bit rng tng gi tr mi do
ngi cng nhn to ra l 15.000 USD v cu to hu c ca t bn l 5/3.
b. Tnh khi lng gi tr thng d trong nm 2011 ca x nghip?
c. Tnh li nhun v t sut li nhun trong nm 2011 m x nghip?
bit rng thi gian chu chuyn ca t bn l 6 thng v gi c th trng l
28 USD/SP.
Bi 1.3: Thng 1/2011, XN u t ra mt lng t bn l 900.000 USD,
trong t liu sn xut chim 780.000 USD, s cng nhn lm thu l 400
ngi.
a. Hy xc nh gi tr mi ca mt cng nhn to ra? bit rng m' = 200%.
b. Tnh c cu gi tr ca mt sn phm? bit rng s lng sn phm l
10.000 sn phm/thng.
c. Tnh li nhun v t sut li nhun trong nm 2011 ca x nghip, bit
rng gi c th trng l 117 v thi gian chu chuyn t bn l 3 thng.
Bi 2.1: Mt x nghip t bn u t 16.000 USD sn xut ra 1.000
sn phm, cu to hu c ca t bn l 5/3 v tng gi tr mi do ngi lao
ng to ra l 18.000 USD.
a. Tnh c cu gi tr ca qu trnh sn xut th nht v c cu gi tr
ca mt sn phm?
b. Nu t l tch ly v tiu dng l 4 : 1, tnh c cu gi tr ca qu
trnh sn xut th hai v s lng sn phm c sn xut ra?
c. Tnh li nhun v t sut li nhun ca x nghip trong hai qu trnh
sn xut trn, bit rng gi c th trng l 32 USD/SP?
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2015

Bi 2.2: Mt x nghip t bn u t 50.000 USD sn xut ra 2.000

sn phm, cu to hu c ca t bn l 3/2 v t sut gi tr thng d l
200%.
a. Tnh c cu gi tr ca qu trnh sn xut th nht v c cu gi tr
ca mt sn phm?
b. Nu t l tch ly v tiu dng l 5 : 3, tnh c cu gi tr ca qu
trnh sn xut th hai v s lng sn phm c sn xut ra?
c. Tnh li nhun v t sut li nhun ca x nghip trong hai qu trnh
sn xut trn, bit rng gi c th trng l 50 USD/SP?
Bi 3.1: Mt x nghip t bn s dng mt cng ngh vi cng sut l
3.000 SP/thng v thi gian chu chuyn ca t bn l 2 thng.
a. Tnh s t bn lu ng cn thit vn hnh cng ngh trn, bit
rng chi ph t bn lu ng trn mi sn phm l 60 USD.
b. Xc nh c cu gi tr ca mt n v hng ha, bit rng x nghip
s dng 20 CN vi mc lng l 4.500 USD/CN/thng, tng t bn bt bin
l 240.000 USD/thng v t sut gi tr thng d l 200%.
c. Tnh khi lng gi tr thng d trong nm ca x nghip.
d. Gi s gi c th trng l 176 USD/sn phm, tnh li nhun v t
sut li nhun trong nm ca x nghip.
Bi 3.2: Mt x nghip t bn s dng mt cng ngh vi cng sut
10.000 sn phm/thng v thi gian chu chuyn ca t bn l 4 thng.
a. Tnh s t bn lu ng cn thit vn hnh cng ngh trn, bit
rng chi ph t bn lu ng trn mi sn phm l 50 USD.
b. Nu thi gian chu chuyn t bn gim xung cn 3 thng, Tnh s t
bn lu ng cn thit vn hnh cng ngh trn.
c. Xc nh c cu gi tr ca mt n v hng ha, bit rng gi tr ca
mt hng ha l 180 USD, cu to hu c ca t bn l 6/4 v t sut gi tr
thng d l 200%.
d. Gi s gi c th trng l 200 USD/sn phm, tnh li nhun v s
thay i ca t sut li nhun trong nm ca x nghip khi thi gian chu
chuyn t bn gim t 4 thng xung cn 3 thng.
Bi 4.1: Trong m hnh ti sn xut gin n t bn x hi nm 2010, gi
s KV1 c tng gi tr sn phm l 10.000 USD, cu to hu c ca t bn l
2/1 v m = 100%.
a. Xc nh c cu gi tr ca KV1 nm 2010.
b. Xc nh c cu gi tr ca KV2 nm 2010, bit rng KV2 c cu to
hu c l 5/3 v m =200%.
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2015

c. Tnh gi tr ca tng sn phm x hi nm 2010.

Bi 4.2: Trong nm 2009, gi s mt nn kinh t c nhng gi nh sau:
+ KV1 c tng gi tr sn phm l 30.000 USD, cu to hu c ca t bn
l 3/1 v m = 200%.
+ KV2 u t ra mt lng t bn l 15.000 USD, cu to hu c ca t
bn l 3/2 v m = 150%.
a. Xc nh c cu gi tr ca KV1 v KV2 trong nm 2009.
b. Nu t l tch ly : tiu dng ca KV1 l 3 : 2, xc nh t l tch ly v
tiu dng KV2.
c. Xc nh c cu gi tr ca KV1 v KV2 trong nm 2010
Bi 5.1: Gi s nn kinh t ch c 3 ngnh vi cc chi ph c th nh sau:
Ngnh

Chi ph

- Xe my

1.600c + 400v

- Thy sn

800c + 400v

- May mc

600c + 200v

Tnh li nhun, t sut li nhun, t sut li nhun bnh qun, li nhun

bnh qun v gi c sn xut ca mi ngnh? Bit rng, ban u gi c bng gi
tr v m = 100%.