N TP

GV: Tran Duc Dung

PHN TCH CHT LNG SN PHM

1. Phng php t trng
2. Phng php n gi bnh qun
3. Phng php h s phm cp

Phn tch cht lng sn phm

TRNG HP SN PHM C PHN CHIA TH HNG

(1) Phng php t trng: xc nh t trng % ca tng th hng cht lng qua cc
kz sau so snh gia kz nghin cu vi kz gc (p dng vi SP t th hng =>
chnh xc & nu nhiu th hng s khng chnh xc. Khng nh gi c li ch
v thit hai KT: But n gin d p dng, d hiu)
V d: nh gi cht lng sn phm M qua hai thang ca cng ty D&G
Th hng cht
lng

Sn lng sn
xut (ci)

n gi ( tr )

T trng (%)

Thng
5

Thng
6

Thng
5

Thng
6

Thng
5

Thng
6

+/-

Loi 1

10.000

15.000

15

14

40

50

+ 10

Loi 2

15.000

15.000

10

60

50

- 10

Loi 3

7.5

Tng

25.000

30.000

100

100

Phng php t trng: loi 1 thng 6 tng 10%, loi hai gim 10% so vi
thng 5 => cht lng sm phm M ca cng ty D&G thng 6 tng so vi
thng 5
4/8/2012

GV: Trn c Dng - HKTQD

Phn tch cht lng sn phm

(2) Phng php n gi bnh qun: So snh gi bnh qun kz nghin cu vi kz
gc. Nu gi bnh qun kz phn tch cao hn kz gc th cht lng sn phm
tng v ngc li => xc nh mc kt qu sn xut tng/gim do cht lng
thay i
- iu kin: loi b quan h cung cu trn th trng, gi v cht lng c quan
h trc tip (khc phc nhc im PP t trng)
- Trong :
Pi: Gi n v bnh qun sn phm (i)
pik: S lng sn phm (i) th hng cht lng (k)
pi0k: Gi n v sn phm (i) th hng (k) k gc
P1i, P0i: n gi bnh qun k phn tch v k gc
sn phm (i)

qik.pi0k
Pi =

qik
GO = qi1k( P1i P0i)

qi1k: S lng sn phm (i) th hng (k) k phn tch

V d: gi bnh qun thng 5: P0= (10.000x15 + 15.000x10)/25.000 = 12 (tr/ci)

-Gi bnh qun k thng 6 : P1= (15.000x15 + 15.000x10)/30.000 = 12,5 (tr/ci)
- P1 > P0 cht lng sn phm thng 6 cao hn thng 5 lm tng tng gi tr sn
xut l GO = qi1k( P1i P0i) = 30.000.(12,5 12) = 15.000 (tr )
4/8/2012

GV: Trn c Dng - HKTQD

Phn tch cht lng sn phm

(3) Phng php h s phm cp bnh qun (bi tp s 10)

qik.pi0k
HPCi =

qikp0i(loi1)

- Trong :
HPCi: Phm cp bnh qun sn phm (i)
qik: S lng sn phm (i) th hng cht lng (k)
pi0k: Gi n v sn phm (i) th hng (k) k gc
HPC1i, HPC0i: Phm cp bnh qun k phn tch v k gc sn phm (i)
qi1k: S lng sn phm (i) th hng (k) k phn tch
VD: H s phm cp bnh qun

-Thng 6: H1 = (15.000x15 + 15.000x10) / (30.000x15) = 0,83

-Thng 5: H0 = (10.000x15 + 15.000x10) / (25.000x15) = 0,80
H1 > H0 => cht lng sn phm thng 6 cao hn so vi thng 5
4/8/2012

GV: Trn c Dng - HKTQD

Bi tp s 10
C ti liu ti cng ty D&N trong thng nh sau
Yu cu:
1. Phn tch cht lng sn phm theo cc phng php thch hp
2. Phn tch tnh hnh sn xut theo mt hng
Tn sn
phm

4/8/2012

Th hng
cht lng

S lng (ci)

n gi (1 triu / ci)

KH

TH

KH

TH

Loi 1

870

980

12

13

Loi 2

320

310

Loi 3

210

240

Tng

1.400

1.530

Loi 1

640

600

10

12

Loi 2

900

800

1.540

1.400

GV: Trn c Dng - HKTQD

Mi quan h gia kt qu SX vi L
Q = ??
GO = ???

Phn tch quan h gia kt qu sn xut vi tnh hnh s dng

cc yu t u vo c bn
(5) Phn tch lao ng: nh gi v mt s lng v c cu lao ng gia
gi tip trc tip v cc b phn nh gi lao ng trc tip (Bi tp

s 12)
-

So snh gin n:

IL = (L1i/L0i) x 100;

L = L1i L0i

So snh lin h kt qu SX

ILQ = (L1i/(L0i.IQ)) x 100%

LQ = L1i (L0i.IQ):
Nu ILQ > 100 % , LQ > 0 DN s dng lao ng lng ph v ngc li
4/8/2012

GV: Trn c Dng - HKTQD

Phn tch bin ng s lng & c cu lao

ng
Loi lao ng

K hoch
S ngi

T trng
(%)

Thc hin
S ngi

T trng
(%)

Thc hin so vi KH
+/-

+/- v t trng

1. Lao ng trc tip

-Phn xng 1
-Phn xng 2
-.
2. Lao ng gin tip
-P. k thut
-P. Qun l
-P. hnh chnh
-

Tng

100

100

Phn tch quan h gia kt qu sn xut vi tnh hnh s dng

cc yu t u vo c bn
(1)
-

T l hon thnh KH Tng gi tr sn xut:

GO1
T l % HTKH

X 100(%)

IGO =

GO0

Bin ng tuyt i (+/-): GO = GO1 GO0

PP lin h vi chi ph:
GO1
IGO =

X 100(%)

GO0.Icp.

Bin ng tng i: GO = GO1 GO0.Icp.

(2) Quan h kt qu sn xut vi lao ng ( bi tp s 5 17)
GO = L x WL
WL = Nht x Wng
Wng = ht x Wg
GO = L x Nht x ht x Wg
4/8/2012

GV: Trn c Dng - HKTQD

10

Phn tch gi thnh sn phm

nh ga chung
nh gi ring

Phn tch tnh hnh thc hin k hoch chi ph sn xut v gi

thnh sn phm
- nh gi khi qut v gi thnh sn phm
T l hon thnh k hoch sn xut ca ton b sn phm hng ha
(nh gi chung)
q .z
Tz =

1i

1i

X 100(%)

q1i.z0i

-Tz: T l hon thnh k hoch gi thnh chung cho ton b SPHH

-Q1i: s lng sn phm (i) sn xut thc t
-Z0i, z1i: Gi thnh n v sn phm (i) k hoch v thc t
- Nu Tz < 100%: DN hon thnh vt KH v gi thnh ca ton b sn
phm => chi ph m doanh nghip tit kim c do h gi thnh l
(q1i.z1i - q1i.z0i) < 0
- Nu Tz > 100%: DN khng hon thnh KH v gi thnh ca ton b sn
phm => chi ph m doanh nghip lng ph do gi thnh tng l
(q1i.z1i - q1i.z0i) > 0
4/8/2012

GV: Trn c Dng - HKTQ

12

Phn tch tnh hnh thc hin k hoch chi ph sn xut

v gi thnh sn phm
(3) Phn tch tnh hnh thc hin k hoch gi thnh sn xut n v sn phm
-

nh gi chung: S dng PP so snh gin n

tzi = (Z1i/Z0i) x 100; Zi =Z1i - Z0i

Phn tch cc nhn t nh hng

CMi = mijpij
CLi = tinlin

CMi Chi phi NVL trc tip sx ra 1 n v sn phm (i)

CLi Chi ph nhn cng trc tip sn xut ra 1 n v SP (i)

mij: nh mc hoa ph NVL (j) cho 1 n v sn phm (i)

Pij: n gi NVL (j) sn xut sn phm (i)

Tin: thi gian nh mc cng vic (n) sn xut 1 n v SP (i)

Lin n gi tin lng trn 1 n v thi gian hao ph cng on (n)

Bn cnh cn xc nh t trng ca tng khon mc chi ph v nh gi s bin ng c

cu gi thnh n v sn phm => xc nh nguyn nhn v xut gii php
Bi tp 22 yu cu 1.
4/8/2012

GV: Trn c Dng - HKTQD

13

Chi ph trn 1000 DT - GTSLHH

F = ??
n v: n ?; tr ? ?

(5) Phn tch tnh hnh thc hin k hoch chi ph trn 1000 ng gi tr sn
phm hng ha
F0 =

q0i.z0i

X 1000

F1 =

q0i.p0i

q1i.z1i

X 1000

q1i.p1i

F1, F0: chi ph sx trn 1000 gi tr sn phm hng ha TT&KH

Q1i, q0i: s lng sn phm (i) thc t & KH
P1i;p0i: gi bn khng thu GTGT n v sn phm (i) TT&KH (gio trnh)
Z1i, Z0i: gi thnh n v sn phm (i) TT&KH
i tng phn tch
F = F1 F0
T l hon thnh k hoch:
IF =

F1

X 100 %

F0
4/8/2012

GV: Trn c Dng - HKTQD

15

(5) Phn tch chi ph trn 1000 ng GTSLHH

-

Nu F < 0 phn nh chi ph m doanh b ra c 1000 doanh thu (gtslhh)

cng nh, li nhun doanh nghip cng tng, kinh doanh cng hiu qu. Hay
c c c 1000 ng th DN tit kim c my ng chi ph, v ngc li
nu F > 0 .

Phn tc cc nhn t nh hng: PP loi tr- thay th lin hon

Do sn lng hnh ha: Fq = 0

V gi nh cc nhn t khc khng thay i:
Do c cu sn lngFK =

q1i.z0i

q1i. = .qq0i.z

X 1000 -

q1i.p0i

Fz =

4/8/2012

0i

X 1000

q0i.p0i

Do nhn t gi thnh n v SP

q1i.z1i

0i

X 1000 -

q1i.p0i
GV: Trn c Dng - HKTQD

q1i.z0i

X 1000

q1i.p0i
16

(5) Phn tch chi ph trn 1000 ng GTSLHH

Do nhn t gi bn n v sn phm
q1i.z1i
X 1000 Fp =
q1i.p1i

q1i.z1i

X 1000

q1i.p0i

Tng hp: F = F1 F0 = Fq + FK + Fz + Fp
F = FK + Fz + Fp
- V d: Cng ty D&N kinh doanh mt hng in t v tnh thu gi tr gia tng theo
phng php khu tr. Trong thng 4/2011 c tnh hnh nh sau
Sn
phm

Sn lng
(ci)
KH

TT

Gi thnh n v SP
(1000 )
KH

TT

Gi bn n v SP
c thu GTGT (10%)
KH

TT

10.000

9.500

400

400

660

660

20.000

20.000

300

290

550

550

30.000

32.000

200

195

352

330

4/8/2012

GV: Trn c Dng - HKTQD

17

Sp

Tng gi thnh tnh theo

(10.000 d)
q0iz0i

q1iz0i

q1iz1i

Tng gi tr sn phm hng

ha tnh theo (10.000)
q0ip0i

q1ip0i

q1ip1i

F0

F1

400

380

380

600

570

570

666,67

666,67

600

600

580

1.000

1.000

1.000

600,00

580,00

600

640

624

960

1.024

960

625,00

650,00

1.600

1.620

1.584

2.560

2.594

2.530

625,00

626,09

F = 626,09 625 = + 1,09 (ng)

IF = (626,09/625) x 100 = 100,2 % (+ 0,2%)

iu ny phn nh c c 1000 ng GTSLHH th thc t DN phi b ra thm 1,09

ng chi ph sn xut. Vi sn lng thc t l 25.300.000 th thc t DN phi chi ph
tng thm l (25.300.000 x 1,09)/1000 =
-Do nh hng cc nhn t:
C cu sn lng: (1620 : 2594).1000 625 = 624,52 625 = - 0,48 ()
Do nhn t gi thnh VSP:
(1584 : 2594).1000 624,52 = 610,64 624,52 = - 13,88 ()
Do nhn t gi bn vsp: 626,09 610,64 = + 15,45 ()
Tng hp: F = 626,09 625 = + 1,09 = (- 0,48) + (- 13,88) + (+15,45) = 1,09 ng
4/8/2012

GV: Trn c Dng - HKTQD

18

Nhn xt
- Tng qut: DN khng hon thnh KH chi ph trn 1000 gtslhh lm tng chi ph l
1,09 /1000
- C th:

Do gi bn dvsp (C) gim, sn phm A&B khng i l cho chi ph ny tng 15,45
=> DN phi tm hiu nguyn nhn do cht lng sn phm (NVL, tay ngh,)
hay do quan h cung cu trn th trng => Bin php
Nhn t sn lng v c bit gi thnh n v lm cho ch tiu chi ph ny
gim14,36 (do gi thnh lm gim 13,88 ) => DN qun l sn xut tt, nu gi
bn khng i th DN s tit kim c 14,36 /1000
Doanh nghip cn phi xem xt 2 vn trn: v DN mua NVL vi ga r gim
chi ph sx dn n cht lng SP km => gi bn SP gim dn n hiu qu kinh
doanh gim => DN cn c bin php iu chnh hp l
Bi tp 22, yu cu 2
4/8/2012

GV: Trn c Dng - HKTQD

19

Chi phi NVL

Phn tch tnh hnh thc hin cc khon chi ph ch yu

(3) Phn tch tnh hnh thc hin k hoach chi ph NVL
- Kz gc: CM0 =q0i.m0ij.p0ij PL0
-Kz nghin cu: CM1 =q1i.m1ij.p1ij PL1
-CM1, CM0 Tng chi ph NVL trc tip thc t v KH
-q0i S lng sn phm I sn xut trong kz
-m0i nh mc hoa ph NVL (j) cho 1 n v sn phm (i)
-p1i n gi NVL (j)
-PL1 Gi tr ph liu thu hi
CM1
T l hon thnh k hoch:
X 100(%)
I =
c

CM0

Chnh lch tuyt i: CM = C1M C0M

4/8/2012

GV: Trn c Dng - HKTQD

21

(3) Phn tch tnh hnh thc hin k hoach chi ph NVL
- T l hon thnh KH chi ph NVL lin h kt qu sn xut
IC/Q =

CM1

X 100(%)

CM0 IQ

Mc tit kim hay lng ph NVL: CM/Q = C1M C0M.IQ

nh hng ca cc nhn t
Do khi lng sn phm: CMQ = (q1i- q0i)m0ij.p0ij
Do nh mc hao ph NVl: CMm = q1i(m1ij- m0ij).p0ij
Do n gi NVL: CMp = q1im1ij( p1ij - p0ij)
Do ga tr ph liu thu hi : PL = -(PL1 PL0)
Tng hp v kt lun: CM= CMQ + CMm + CMp + PL
Ngoi ra cn phn tch nh mc tiu hao NVL cho 1 vsp (gio
trnh)
4/8/2012

GV: Trn c Dng - HKTQD

22

Tiu th

nh gi khi qut hot ng tiu th

- nh gi khi qut tnh hnh tiu th v mt s lng
q1i.p0i
Tt =

X 100

q0i.p0i
- Trong :
Tt : T l hon thnh k hoch tiu th
q1i, q0i: Khi lng sn phm hng ha dch v (i) tiu th thc t v
KH
p0i: Gi bn n v sn phm dch v (i) k hoch (khng bao gm
thu GTGT)
Nu > 100%: DN vt KH tiu th SPHHDV
Nu < 100%: DN khng hon thnh KH tiu th SPHHDV
Nu = 100%: DN hon thnh KH tiu th SPHHDV
Bi tp 33: yu cu 3
4/8/2012

GV: Trn c Dng - HKTQD

24

Phn tch tnh hnh tiu th theo mt hng

- Phn tch tiu th tng mt hng SPDV vi cc mt hng ch yu v
khc hng ch yu truyn thng

- Gip cho DN qun l c SPHHDV no tieu th c, vi mc

bao nhiu, mt hng no khng bn c,=> quyt nh SXKD kz
ti
- Nguyn tc:
Khng b tr mt hng vt KH cho mt hng khng hon thnh KH
Cn ly theo thc o hin vt so snh thc t vi KH tng mt
hng ch yu
.
4/8/2012

GV: Trn c Dng - HKTQD

25

2.4.2. Phn tch tnh hnh tiu th theo mt hng

- T l chung v tnh hnh hon thnh KH tiu th mt hng
q1ik.p0i
X 100

TM =
q0i.p0i

TM : T l chung thc hin KH tiu th theo mt hng

Nu TM = 100%: Doanh nghip hon thnh KH
Nu TM < 100%: Doanh nghip khng hon thnh KH
Nu TM > 100 % ? ? Max & min ca TM
q1ik: S lng sn phm (i) tiu th thc t trong gii hn KH
(nu TH KH ly theo KH, nu TH < KH ly theo thc t: Lim =
KH). Ly sn lng nh gia TH & KH
- p0i: Gi bn n v sn phm (i) theo KH khng gm GTGT
- Bi tp 33: yu cu 3
4/8/2012

GV: Trn c Dng - HKTQD

26

Bng phn tch tnh hnh tiu th theo mt hng & theo
th trng
Mt hng th trng tiu
th

K hoch

Thc
hin

Thc hin so vi K
hoch
+/-

1. Mt hng A
- Th trng X
- Th trng Y
-

2. Mt hng B
- Th trng M
- Th trng N
-
4/8/2012

GV: Trn c Dng - HKTQD

27

LI NHUN

Phn tch li nhun tiu th

- Phn tch hai ch tiu: Tng li nhun gp v tiu th & tng

li nhun thun v tiu th

Tng li nhun gp v tiu th: l ch tiu phn nh chnh
lch gia tng doanh thu thun v tiu th HHDV vi tng gi
vn HHDV tiu th, y l cn c cc nh QL xc nh
hiu qu kinh doanh, mt hng kinh doanh v phng n kinh

doanh
Cng thc xc nh
4/8/2012

GV: Trn c Dng - HKTQD

29

Tng li nhun gp v tiu th:

Cng thc
Gf = qi(pi di ri gi ti ci)
Hay Gf = qi(ni ci) hoc Gf = qifi

Trong
Gf :Tng li nhun gp
qi:s lng mt hng (i) tiu th
pi :gi bn n v sn phm (khng c VAT)
di :chit khu thng mi
ri :doanh thu hng bn b tr li trn 1 vsp i
gi :gim gi hng bn vsp i
ti :Thu tiu th mt hng I (Thu XK, thu tiu th B, VAT theo phng
php trc tip)
ci :gi vn hng bn n v sn phm i
fi:li nhun gp n v sn phm i: fi= (pi di ri gi ti ci)
ni :doanh thu thun n v sn phm i: ni = pi di ri gi ti
4/8/2012

GV: Trn c Dng - HKTQD

30

Tng li nhun thun v tiu th:

- Tng li nhun thun v tiu th: L chnh lch
gia li nhun gp v tiu th vi tng chi ph bn
hng v chi ph qun l doanh nghip pht sinh trong
kz
Cng thc: Pf = Gf S A
Trong :
Gf : Tng li nhun gp
Pf : Tng li nhun thun
S : Tng chi ph bn hng pht sinh trong kz
A : Tng chi ph qun l DN pht sinh trong kz
4/8/2012

GV: Trn c Dng - HKTQD

31

nh gi tnh hnh thc hin k hoch v li nhun

- Xc nh li nhun gp thc t v k hoch

Thc t:
Gf1 = qi1(pi1 di1 ri1 gi1 ti1 ci1)
Hay Gf1 = qi1(ni1 ci1) hoc Gf1 = qi1fi1
K hoch:
Gf0 = qi0(pi0 di0 ri0 gi0 ti0 ci0)
Hay Gf0 = qi0(ni0 ci0) hoc Gf0 = qi0fi0

4/8/2012

GV: Trn c Dng - HKTQD

32

nh gi tnh hnh thc hin k hoch v li nhun

- Xc nh li nhun thun thc t v k hoch

Thc t:
Gf1 = qi1(pi1 di1 ri1 gi1 ti1 ci1) S1 A1
Hay Gf1 = qi1(ni1 ci1) - S1 - A1
hoc Gf1 = qi1fi1 - S1 - A1
K hoch:
Gf0 = qi0(pi0 di0 ri0 gi0 ti0 ci0) S0 A0
Hay Gf0 = qi0(ni0 ci0) S0 A0
hoc Gf0 = qi0fi0 S0 A0
4/8/2012

GV: Trn c Dng - HKTQD

33

nh gi tnh hnh thc hin k hoch v li nhun

- nh ga:

- T l hon thnh KH:

IG =

G1f
G0f

X 100(%)

- Chnh lch tuyt i: Gf1 = G1f G0f

Nu IG > 100%, Gf1 >0: DN vt KH v ch tiu LN
Nu IG = 100%, Gf1 =0: DN hon thnh KH v ch tiu LN

Nu IG < 100%, Gf1 < 0: DN khng hon thnh KH v ch tiu

LN
4/8/2012

GV: Trn c Dng - HKTQD

34

Cc nhn t nh hng
- 1. Do sn lng tiu th:
Gq = (Tt 1)G0f
- 2. Do kt cu sn phm hng ho tiu th
Gk = (qi1 qi0)(pi0 di0 ri0 gi0 ti0 ci0) - Gq
- 3. Do gi bn n v sn phm
Gp = qi1(pi1 pi0)
- 4. Do chit khu thng mi
Gd = - qi1(di1 di0)
- 5. Do doanh thu hng bn b tr li trn vsp
Gr = - qi1(ri1 ri0)
- 6. Do gim gi hng bn
Gd = - qi1(gi1 gi0)
4/8/2012

GV: Trn c Dng - HKTQD

35

Cc nhn t nh hng
- 7. Do thu tiu th vsp hng ho tiu th
Gt = - qi1(ti1 ti0)
- 8. Do gi vn hng bn n v sn phm
Gc = -qi1(ci1 ci0)
- 9. Do doanh thu thun trn 1 vsp
Gd = qi1(ni1 ni0)
- 10. Do li nhun gp trn 1 vsp
Gd = qi1(fi1 fi0)

4/8/2012

GV: Trn c Dng - HKTQD

36

Tng hp & nhn xt

- Tng hp li nhun gp
Gf = Gq + Gk + Gp + Gd + Gr + Gg + Gt + Gc

Hoc Gf = Gq + Gk + Gn + Gc
Hoc Gf = Gq + Gf

- Nhn xt & kt lun:.

4/8/2012

GV: Trn c Dng - HKTQD

37

Li nhun thun
- Do tng chi ph bn hng

Gs = - (S1- S0)
- Do tng chi ph qun l DN
Gs = - (A1- A0)
- Tng hp li nhun thun
Pf1 = (Gq + Gk + Gp + Gd + Gr + Gg + Gt + Gc ) + GS + GA
Pf1 = Gf + GS + GA

4/8/2012

GV: Trn c Dng - HKTQD

38

V d
SP

S lng sn
phm tiu th
(ci)

Gi bn vsp
gm c VAT
(n/ci)

Chit khu
thng mi
(n/ci)

Gim gi hng
bn vsp
(n/ci)

Gi vn hng
bn (n/ci)

Nm
trc

Nm
trc

Nm
trc

Nm
trc

Nm
trc

Nm
nay

Nm
nay

Nm
nay

Nm
nay

Nm
nay

7.000

6.300

440

440

300

310

6.000

5.400

275

308

180

170

3.000

3.600

330

330

250

240

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Bng tnh
(ch tnh theo gi khng c thu VAT)
SP

Tng doanh thu tnh theo

Tng chit khu TM tnh

theo

Tng gim gi hng bn

tnh theo

q0i.p0i

q1i.p0i

q1i.p1i

q0i.d0i

q1i.d0i

q1i.d1i

q0i.g01

q1i.g01

q1i.g1i

280.000

252.000

252.000

3.500

3.150

2.520

700

630

150.000

135.000

151.000

1.800

1.620

1.620

540

90.000

108.000

108.000

900

1.080

1.440

300

360

720

520.000

495.000

511.200

6.200

5.850

5.580

1.000

990

1.260

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GV: Trn c Dng - HKTQD

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Bng tnh
Sn phm

Tng gi vn hng bn tnh theo

Tng li nhun gp

q0i.c0i

q1i.c0i

q1i.c1i

Nm trc

Nm nay

210.000

189.000

195.300

65.800

54.180

108.000

97.200

91.800

40.200

57.240

75.000

90.000

86.400

13.800

19.440

393.000

376.200

373.500

119.800

130.860

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GV: Trn c Dng - HKTQD

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Phn tch
- T l hon thnh KH:
(130.860 : 119.800).100% = 109,2% (+ 9,2%)
Chnh lch tuyt i: 130.860 - 119.800 = + 11.060 (n)

- Do nh hng ca cc nhn t
Do sn lng tiu th
Gq = ((495.000 : 520.000) 1) x 119.800 = - 5.760
Do c cu mt hng tiu th
Gk = (6.300 7000)(400 5 1 300) + (5.400 6.000)(250 3 180) +
(3.600 3.000)(300 3 1 250) (- 5.760) = - 2.080
Do gi bn vsp: Gk = 511.200 495.000 = +16.200

Do chit khu TM: Gd = - (5.580 5.850) = + 270

Do gim gi: Gg = - (1.260 990) = - 270
Do gi vn vsp: Gg = - (373.500 376.200) = - 2.700
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GV: Trn c Dng - HKTQD

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Tng hp

Nhng nhn t lm tng

Do gi bn vsp: Gk = 511.200 495.000 = +16.200
Do chit khu TM: Gd = - (5.580 5.850) = + 270
Do gi vn vsp: Gg = - (373.500 376.200) = + 2.700
Tng tng: + 19.170
Nhng nhn t lm gim
Do sn lng tiu th: Gq = - 5.760
Do c cu mt hng tiu th: Gk = - 2.080
Do gim gi: Gg = - (1.260 990) = - 270
Tng gim: - 8.110
Tng cc nhn t: + 11.060
Nhn xt:.
Bi tp s 33:

4/8/2012

GV: Trn c Dng - HKTQD

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See you again & good luck !!

4/8/2012

GV: Trn c Dng - HKTQD

44

Trn c Dng: HKTQD

trandung702003@yahoo.com
T: 0912313229

45

4/8/2012

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