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Bi 1

CNG TY T LNH

Tr gi cn h:
Li sut hng nm:
Li sut hng thng:
Thi gian tr gp (nm):
S thng tr gp:

Trng hp khch hng khng cn tr trc:


S tin phi gp u hng thng:
S tin vn v li phi tr hng thng:
Thng
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

Tin vn
672
683
694
705
716
727
739
750
762
774
787
799
812
825
838
851
864
878
892
906
921
935
950
965

Tin li
28,500
28,489
28,479
28,468
28,456
28,445
28,434
28,422
28,410
28,398
28,386
28,373
28,361
28,348
28,335
28,321
28,308
28,294
28,280
28,266
28,252
28,237
28,222
28,207

25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67

980
996
1,011
1,028
1,044
1,060
1,077
1,094
1,111
1,129
1,147
1,165
1,184
1,202
1,221
1,241
1,260
1,280
1,301
1,321
1,342
1,363
1,385
1,407
1,429
1,452
1,475
1,498
1,522
1,546
1,570
1,595
1,620
1,646
1,672
1,699
1,726
1,753
1,781
1,809
1,837
1,867
1,896

28,192
28,177
28,161
28,145
28,129
28,112
28,095
28,078
28,061
28,043
28,025
28,007
27,989
27,970
27,951
27,932
27,912
27,892
27,872
27,851
27,830
27,809
27,787
27,766
27,743
27,721
27,698
27,674
27,651
27,626
27,602
27,577
27,552
27,526
27,500
27,474
27,447
27,419
27,392
27,364
27,335
27,306
27,276

68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110

1,926
1,957
1,988
2,019
2,051
2,084
2,117
2,150
2,184
2,219
2,254
2,289
2,326
2,363
2,400
2,438
2,477
2,516
2,556
2,596
2,637
2,679
2,721
2,764
2,808
2,853
2,898
2,944
2,990
3,038
3,086
3,135
3,184
3,235
3,286
3,338
3,391
3,444
3,499
3,554
3,611
3,668
3,726

27,246
27,216
27,185
27,153
27,121
27,089
27,056
27,022
26,988
26,954
26,919
26,883
26,847
26,810
26,772
26,734
26,696
26,657
26,617
26,576
26,535
26,493
26,451
26,408
26,364
26,320
26,275
26,229
26,182
26,135
26,087
26,038
25,988
25,938
25,886
25,834
25,782
25,728
25,673
25,618
25,562
25,505
25,446

111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153

3,785
3,845
3,906
3,968
4,030
4,094
4,159
4,225
4,292
4,360
4,429
4,499
4,570
4,642
4,716
4,791
4,866
4,943
5,022
5,101
5,182
5,264
5,347
5,432
5,518
5,605
5,694
5,784
5,876
5,969
6,064
6,160
6,257
6,356
6,457
6,559
6,663
6,768
6,876
6,984
7,095
7,207
7,321

25,387
25,328
25,267
25,205
25,142
25,078
25,013
24,948
24,881
24,813
24,744
24,674
24,602
24,530
24,456
24,382
24,306
24,229
24,151
24,071
23,990
23,908
23,825
23,740
23,654
23,567
23,478
23,388
23,296
23,203
23,109
23,013
22,915
22,816
22,716
22,613
22,509
22,404
22,297
22,188
22,077
21,965
21,851

154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196

7,437
7,555
7,675
7,796
7,920
8,045
8,172
8,302
8,433
8,567
8,702
8,840
8,980
9,122
9,267
9,414
9,563
9,714
9,868
10,024
10,183
10,344
10,508
10,674
10,843
11,015
11,189
11,366
11,546
11,729
11,915
12,104
12,295
12,490
12,688
12,889
13,093
13,300
13,510
13,724
13,942
14,162
14,387

21,735
21,617
21,498
21,376
21,253
21,127
21,000
20,870
20,739
20,606
20,470
20,332
20,192
20,050
19,905
19,759
19,610
19,458
19,305
19,148
18,990
18,828
18,665
18,498
18,329
18,157
17,983
17,806
17,626
17,443
17,257
17,069
16,877
16,682
16,485
16,284
16,080
15,872
15,662
15,448
15,231
15,010
14,786

197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239

14,614
14,846
15,081
15,320
15,562
15,809
16,059
16,313
16,572
16,834
17,100
17,371
17,646
17,926
18,209
18,498
18,791
19,088
19,390
19,697
20,009
20,326
20,648
20,975
21,307
21,644
21,987
22,335
22,689
23,048
23,413
23,784
24,160
24,543
24,931
25,326
25,727
26,134
26,548
26,969
27,396
27,829
28,270

14,558
14,326
14,091
13,853
13,610
13,364
13,113
12,859
12,601
12,338
12,072
11,801
11,526
11,247
10,963
10,675
10,382
10,084
9,782
9,475
9,163
8,846
8,524
8,197
7,865
7,528
7,185
6,837
6,484
6,124
5,759
5,389
5,012
4,630
4,241
3,846
3,445
3,038
2,624
2,204
1,777
1,343
902

240
2

28,718

455

Trng hp t l tr trc dao ng trong khong 20% - 30% tr gi cn h


Tr gi cn h:
Li sut hng thng:
S thng gp:
T l tr trc:
S tin cn phi tr gp:
S tin phi tr u hng thng:

S tin phi tr

10

T
l
tr
trc

26,881
20%
21%
22%
23%
24%
25%
26%
27%
28%
29%
30%

11
120

Trng hp ca nhn vin Kiu Trang:


Tr gi cn h:
Li sut hng nm:
Li sut hng thng:
T l tr trc:
Thi gian gp:
S thng gp:
S tin cn phi tr gp:
S tin phi tr gp hng thng:

132

Tin vn v li Kiu Trang phi tr hng thng:


Thng
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38

Tin vn
1,433
1,456
1,479
1,503
1,526
1,551
1,575
1,600
1,625
1,651
1,677
1,704
1,731
1,758
1,786
1,814
1,843
1,872
1,902
1,932
1,963
1,994
2,025
2,057
2,090
2,123
2,157
2,191
2,225
2,261
2,296
2,333
2,370
2,407
2,445
2,484
2,523
2,563

Tin li
22,800
22,777
22,754
22,731
22,707
22,683
22,658
22,633
22,608
22,582
22,556
22,530
22,503
22,475
22,447
22,419
22,390
22,361
22,332
22,301
22,271
22,240
22,208
22,176
22,144
22,110
22,077
22,043
22,008
21,973
21,937
21,901
21,864
21,826
21,788
21,749
21,710
21,670

39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81

2,604
2,645
2,687
2,730
2,773
2,817
2,861
2,907
2,953
2,999
3,047
3,095
3,144
3,194
3,244
3,296
3,348
3,401
3,455
3,510
3,565
3,622
3,679
3,737
3,796
3,856
3,918
3,980
4,043
4,107
4,172
4,238
4,305
4,373
4,442
4,512
4,584
4,656
4,730
4,805
4,881
4,958
5,037

21,630
21,588
21,546
21,504
21,461
21,417
21,372
21,327
21,281
21,234
21,187
21,138
21,089
21,040
20,989
20,938
20,885
20,832
20,779
20,724
20,668
20,612
20,555
20,496
20,437
20,377
20,316
20,254
20,191
20,127
20,062
19,996
19,929
19,861
19,791
19,721
19,650
19,577
19,503
19,428
19,352
19,275
19,196

82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124

5,117
5,198
5,280
5,364
5,449
5,535
5,622
5,711
5,802
5,894
5,987
6,082
6,178
6,276
6,375
6,476
6,579
6,683
6,789
6,896
7,006
7,116
7,229
7,344
7,460
7,578
7,698
7,820
7,944
8,069
8,197
8,327
8,459
8,593
8,729
8,867
9,007
9,150
9,295
9,442
9,592
9,743
9,898

19,117
19,036
18,953
18,870
18,785
18,699
18,611
18,522
18,432
18,340
18,246
18,152
18,055
17,957
17,858
17,757
17,655
17,550
17,445
17,337
17,228
17,117
17,004
16,890
16,774
16,655
16,535
16,414
16,290
16,164
16,036
15,906
15,775
15,641
15,505
15,366
15,226
15,083
14,939
14,791
14,642
14,490
14,336

125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167

10,054
10,214
10,375
10,540
10,706
10,876
11,048
11,223
11,401
11,581
11,765
11,951
12,140
12,332
12,528
12,726
12,928
13,132
13,340
13,551
13,766
13,984
14,205
14,430
14,659
14,891
15,127
15,366
15,609
15,857
16,108
16,363
16,622
16,885
17,152
17,424
17,700
17,980
18,265
18,554
18,848
19,146
19,449

14,179
14,020
13,858
13,694
13,527
13,357
13,185
13,010
12,833
12,652
12,469
12,282
12,093
11,901
11,706
11,507
11,306
11,101
10,893
10,682
10,467
10,250
10,028
9,803
9,575
9,343
9,107
8,867
8,624
8,377
8,126
7,871
7,612
7,349
7,081
6,810
6,534
6,253
5,969
5,680
5,386
5,087
4,784

168
169
170
171
172
173
174
175
176
177
178
179
180

19,757
20,070
20,388
20,710
21,038
21,371
21,710
22,054
22,403
22,758
23,118
23,484
23,856

4,476
4,164
3,846
3,523
3,195
2,862
2,524
2,180
1,831
1,476
1,116
750
378

B mua cn h v cho thu trong 10 nm


Tin thu thu c hng thng:
Gi sang nhng cn h cui nm 10:

Nm
S tin u t
Khon thu
Dng cn i
NPV d n:
IRR d n:

0
360,000
(360,000)

1
290,801
240,000
(50,801)

2
290,801
240,000
(50,801)

457,535
28%

V NPV d n = 457,535 > 0 v IRR d n = 28% > 19% nn d n u t c

n v tnh: 1000 vn

LNH

1,800,000
19%
1.58%
20 (nm)
240 (thng)

29,172

ng 20% - 30% tr gi cn h, thi gian gp t 10 nm 20 nm:


1,800,000
1.58%
120 (thng)
20%
1,440,000
26,881
S tin phi tr hng thng ng vi t l tr trc v s nm tr gp

12

13
144

14
156

1,800,000
19%
1.58%
20%
15 (nm)
180 (thng)
1,440,000
24,233

15
168

16
180

192

S tin vn b Kiu Trang tr trong 10 nm u:


S tin li thng 1 nm th 11:
S tin b Kiu Trang phi tr nu tr ht nm th 11:

20,000
6,800,000

3
290,801
240,000
(50,801)

4
290,801
240,000
(50,801)

% > 19% nn d n u t c hiu qu.

5
290,801
240,000
(50,801)

6
290,801
240,000
(50,801)

7
290,801
240,000
(50,801)

s nm tr gp

17

18
204

19
216

20
228

240

m th 11:

505,810
14,791
948,982

8
290,801
240,000
(50,801)

9
290,801
240,000
(50,801)

10
290,801
7,040,000
6,749,199

11
290,801

12
290,801

(290,801)

(290,801)

S nm
S thng

13
290,801

14
290,801

15
290,801

(290,801)

(290,801)

(290,801)

Bi 2
CNG TY DC PHM HU GIANG

nh ph
Nh xng
Thit b dy chuyn t ng
H thng my tnh
Xe vn chuyn
Ti sn khc
nh ph cha khu hao

Tr gi
7,500,000
3,000,000
540,000
1,400,000
1,000,000
440,000

Ghi ch
Khu hao 10
Khu hao 5
Khu hao 5
Khu hao 7
Khu hao 5
Khu hao 5

nm
nm
nm
nm
nm
nm

Gi mua 1 lt du nguyn liu:


Gi bn mt chai du:
S lng sx v tiu thu 1 nm:
Bin ph 1000 chai:
S chai du sx t 1 lt du:
1

Doanh thu, chi ph, li nhun trong 1 nm:


Chi ph 1 nm:
Doanh thu 1 nm:
Li nhun 1 nm:

Gi bn khi cng ty ha vn:


Gi bn 1 chai du:
Chi ph 1 nm:
Doanh thu 1 nm:
Li nhun 1 nm:
Vy ti mc ha vn th gi bn 1 chai du ca cng ty l 32,000 ng

Tnh li nhun bin ng:


Gi bn 1 chai du:
Sn lng sx v tiu th:

Chi ph:
Doanh thu:
Li nhun:

Li nhun ng vi sn lng sn xut tiu

(409,333)
200,000
250,000
300,000
350,000

Sn
lng
sx
tiu th

30

31

Gi bn khi li nhun l 1 t ng:


Gi bn 1 chai du:
Chi ph 1 nm:
Doanh thu 1 nm:
Li nhun 1 nm:

Vy li nhun cng ty l 1 t ng th gi bn 1 chai du phi l 37,000

n v tnh: 1000

nh ph 1 nm
750,000
600,000
108,000
200,000
200,000
88,000

368
35
200,000 (chai)
10,050
30 (chai)

6,409,333
7,000,000
590,667

32
6,409,333
6,409,333
0
l 32,000 ng

30
200,000 (chai)

6,409,333
6,000,000
(409,333)
lng sn xut tiu th v gi bn 1 chai du

32

37
6,409,333
7,409,333
1,000,000

i du phi l 37,000 ng.

33

34

35

36

37

38

39

40

Gi bn

Bi 3

n v tnh: 1000 vn
Cng ty u t ti chnh & bt ng sn Phng Nam

Loi
Loi
Loi
Loi

1
2
3
4

Din tch (m2) n gi


100
22,000
80
21,000
64
18,000
50
15,000

Li sut 1 nm:
1
S tin gi tit kim:
nh k:
Li sut/nm:
Li sut hng qu:
Tin li thu c hng qu:
Tr gi nh loi 1:
S nm gp:
S k gp:
T l tr trc:
S tin cn phi tr:
S tin khch hng phi tr hng qu:

S tin phi tr hng qu ng vi s nm v


5

T
l
tr
trc

171,280
5%
10%
15%
20%
25%
30%
35%
40%
45%

20

6
24

T
l
tr
trc

50%
55%
60%
65%
70%
75%
80%
85%
90%
95%
100%

T bng trn ta c bng tr li:

S tin khch hng phi tr trc ng vi t

S tin tr trc

5 nm
1,430,000

6 nm
1,320,000

Tr gi nh loi 3:
T l tr trc:
S tin cn phi tr:
Li sut qu:
S nm gp:
S qu gp:
S tin phi gp u hng qu:

S tin phi gp hng qu ng vi s nm g


1
Li sut

261,413
5.25%

2
4

3
8

12

T bng s liu trn ta thy, khch hng c th mua c cn nh loi 3 v


2
Thu nhp hng thng:
Sinh hot ph 1 thng:
Phn cn li:
Mua nh:

Tiu dng:
S tin mua nh hng thng:
S tin tr trc:
Thi gian gp:
S thng gp:
Li sut hng thng:
Gi s khch hng mua nh loi 1
Tr gi nh:
S tin cn phi tr:
S tin khch hng phi tr u hng thng:
S tin phi tr hng thng ng vi tng loi nn nh

Loi
Loi
Loi
Loi

1
2
3
4

32,464
1,200,000
680,000
152,000
(250,000)
Tin cn
phi tr

60

T bng trn ta c th kt lun, khch hng ny c th mua nn: loi 2, lo


S tin khch hng phi tr u hng thng khi mua nn loi 2 l :
S tin khch hng phi tr u hng thng khi mua nn loi 3 l :
S tin khch hng phi tr u hng thng khi mua nn loi 4 l :
S tin vn v li tng thng theo tng loi nn nh:
Loi 2:
Thng
1
2
3
4
5
6
7
8
9

Tin vn
6,496
6,610
6,726
6,843
6,963
7,085
7,209
7,335
7,463

Tin li
11,900
11,786
11,671
11,553
11,433
11,311
11,187
11,061
10,933

10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52

7,594
7,727
7,862
8,000
8,140
8,282
8,427
8,575
8,725
8,877
9,033
9,191
9,352
9,515
9,682
9,851
10,024
10,199
10,378
10,559
10,744
10,932
11,123
11,318
11,516
11,718
11,923
12,131
12,344
12,560
12,779
13,003
13,230
13,462
13,698
13,937
14,181
14,429
14,682
14,939
15,200
15,466
15,737

10,802
10,669
10,534
10,397
10,257
10,114
9,969
9,822
9,672
9,519
9,364
9,205
9,045
8,881
8,714
8,545
8,373
8,197
8,019
7,837
7,652
7,464
7,273
7,078
6,880
6,679
6,474
6,265
6,053
5,837
5,617
5,393
5,166
4,934
4,699
4,459
4,215
3,967
3,714
3,457
3,196
2,930
2,659

53
54
55
56
57
58
59
60

16,012
16,293
16,578
16,868
17,163
17,463
17,769
18,080

2,384
2,104
1,819
1,529
1,233
933
627
316

v tnh: 1000 vn

t ng sn Phng Nam

21%

1500000
3 (thng)
18%
4.50%
67,500
2,200,000
5 (nm)
20 (qu)
5%
2,090,000
171,280

hng qu ng vi s nm v t l tr trc
7
28

8
32

9
36

10
40

h hng phi tr trc ng vi thi gian gp


7 nm
1,320,000

8 nm
1,210,000

9 nm
1,210,000

10 nm
1,100,000

1,152,000
20%
921,600
5.25%
1 (nm)
4 (qu)
261,413

p hng qu ng vi s nm gp
4

5
16

20

24

8
28

th mua c cn nh loi 3 v thi gian tr gp phi trn 7 nm.

41,000
7,000
60%

32

40%
20,400
1,000,000
5 (nm)
60 (thng)
1.75%

2,200,000
1,200,000
32,464

ng loi nn nh
Thi gian gp

ny c th mua nn: loi 2, loi 3, loi 4


mua nn loi 2 l :
###
mua nn loi 3 l :
###
mua nn loi 4 l :
0 ng
nn nh:
Loi 3:
Thng
1
2
3
4
5
6
7
8
9

Loi 4:
Tin vn
1,452
1,478
1,503
1,530
1,556
1,584
1,611
1,640
1,668

Tin li
2,660
2,635
2,609
2,582
2,556
2,528
2,501
2,473
2,444

10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52

1,697
1,727
1,757
1,788
1,819
1,851
1,884
1,917
1,950
1,984
2,019
2,054
2,090
2,127
2,164
2,202
2,241
2,280
2,320
2,360
2,402
2,444
2,486
2,530
2,574
2,619
2,665
2,712
2,759
2,807
2,857
2,907
2,957
3,009
3,062
3,115
3,170
3,225
3,282
3,339
3,398
3,457
3,518

2,415
2,385
2,355
2,324
2,293
2,261
2,228
2,195
2,162
2,128
2,093
2,058
2,022
1,985
1,948
1,910
1,872
1,832
1,792
1,752
1,711
1,668
1,626
1,582
1,538
1,493
1,447
1,400
1,353
1,305
1,256
1,206
1,155
1,103
1,050
997
942
887
830
773
714
655
594

53
54
55
56
57
58
59
60

3,579
3,642
3,706
3,770
3,836
3,904
3,972
4,041

533
470
407
342
276
209
140
71

S nm
S qu

10
36

11
40

12
44

13
48

14
52

56

Khng phi tr gp hng thng v khch hng tin mua 1 ln

15

16
60

17
64

18
68

19
72

20
76

80

S nm
S qu

Bi 4
CNG TY BT NG SN DU KH PVL_L

Loi 1
Loi 2
Loi 3

Din tch (m2) n gi Tr gi sau khi gim


200
30,000
5,100,000
150
28,000
3,570,000
125
25,000
2,656,250

Ngy 10/11/2011 PVL_L thng bo gim gi 15% cho tt c cc loi n


iu kin mua c nn nh l thi gian gp ti a 5 nm v phi tr t
Li sut ngn hng/nm:
Li sut ngn hng/qu:
Thng tin ti chnh khch hng:
S tin gi tit kim:
nh k:
Li sut hng nm:
Li sut tng qu:
Tin li hng qu:
Trng hp 1:
Thi gian tr gp:
S qu tr gp:
Gi s khch hng mua nn loi 1:
Tr gi nn:
T l tr trc:
S tin cn phi tr:
S tin khch hng phi gp hng qu:

S tin khch hng phi tr hng qu n

Tr gi
nn

334,365
5,100,000
3,570,000
2,656,250

20%

25%

Da vo bng trn, s tin khch hng phi tr trc vi loi nn 1, nn 2

Trng hp 2:
Tr gi nn loi 3:
T l tr trc:
S qu gp:
S tin cn phi tr:
S tin phi tr hng qu:

S tin phi tr hng qu ng vi s nm tr gp

Tr gi

602,759
2,656,250

1
4

2
8

Theo bng s liu trn, khch hng khng th mua c nn nh loi 3 v

n v tnh: 1000

DU KH PVL_L

khi gim

i 15% cho tt c cc loi nn.


p ti a 5 nm v phi tr trc t nht 20% tr gi nn.
21%
5.25%

1,500,000
3 (thng)
14%
3.50%
52,500

5 (nm)
20 (qu)

5,100,000
20%
4,080,000
334,365

ch hng phi tr hng qu ng vi loi nn v t l tr trc.


30%

35%

40%

r trc vi loi nn 1, nn 2, nn 3 tng ng

45%

50%

4,590,000 (ngn ng)

2,656,250
20%
4 (qu)
2,125,000
602,759

g qu ng vi s nm tr gp.
3
12

4
16

5
20

mua c nn nh loi 3 vi t l tr trc l 20%

S nm
S qu

55%

60%

3,034,500 (ngn ng)

65%

70%

2,125,000 (ngn ng).

75%

80%

85%

90%

95%

100%

T l tr trc

Tng t bi 1 c cho

Bi 6

Dung Solver
Chemis
Gi cng b phn ct
Gi cng b phn may
Gi cng b phn hon chinh
n gi / sp

0.2
0.3
0.1
2.3

Nng lc ti a ca cc b phn nh sau (gi cng)


B phn ct
B phn may
B phn hon chinh
Ti thiu trong mt thng mi loi phi sn xut (ci)
Gii
Chemis
S o SX
Tng gi cng b phn ct
Tng gi cng b phn may
Tng gi cng b phn hon chinh
Tng gi tri sn phm

4,500
900
1,350
450
10,350

Vung iu kin
Kt qu
Tng gi cng b phn ct
Tng gi cng b phn may
Tng gi cng b phn hon chinh
Tng s o Chemis
Tng s o Bludong
Tng s o Jaket
Tng gi tr sn phm

1,130
1,650
540
4,500
200
500
12,470

Vy tng gi tr SP ln nht m vn m bo K bi th phi SX 4

VT: USD
Bludong

Jaket
0.4
0.5
0.2
3.6

0.3
0.4
0.1
2.8

1250
1650
540
200

Bludong

Jaket
200
80
100
40
720

Min

500
150
200
50
1,400

Max
1250
1650
540
200
200
200

K bi th phi SX 4500 o Chemis, 200 o Bludong, 500 o Jaket

Bi 7
KHCH SN THY DNG

Chi ph trang tr 1 phng /1 nm


Chi ph phc v phng (ngy)
Gi thu 1 ngy
Thu sut theo loi phng
Cng sut thu phng 1 nm

Delux
20,500
25
160
20%
280 ngy

Delux
S phng
Chi ph trang tr 1 nm
Chi ph phc v 1 nm
Thu
Doanh thu
Li gp

Tng s phng
S phng ti thiu mi loi
S phng loi 4
S phng loi Delux
Tng vn u t trang tr
Tng li gp

1
12,400
12
100
20%
300 ngy

4
82,000
28,000
35,840
179,200
33,360

28
343,637
99,766
166,276
831,380
221,701

Kt qu
55
4
8
4
550,000
336,243

Ti thiu
55
4

Vy li gp 1 nm ca khch sn t gi tr ti a = 336,243 USD th c

Y DNG

2
7,200
7
60
20%
300 ngy

2
11
78,344
22,850
39,172
195,861
55,494

3
5,200
4
40
20%
325 ngy

3
4
20,800
5,200
10,400
52,000
15,600

4
3,000
4
20
20%
350 ngy

4
8
25,219
11,769
11,769
58,843
10,087

Ti a
55
10
6
550,000

i a = 336,243 USD th cn b tr : 4 phng loi Delux, 28 phng loi 1, 11 phng loi 2, 4 p

1 phng loi 2, 4 phng loi 3 v 8 phng loi 4

Bi 8

n v tnh: USD

Chi ph c nh:
Chi ph ring cho 1 sn phm:
S lng d kin bn c:
Mc chit khu:
Gi 1 sn phm:
Chi ph:
Doanh thu:
Li nhun:
T l li nhun so vi doanh thu:

Vy li nhun bng 30% doanh thu th gi bn mt sn phm phi l 48

750,000
13
100,000 (sn phm)
40%
48
2,013,000
2,873,266
860,266
30%

n mt sn phm phi l 48 USD

Bi 9

n v tnh: 1000
(Vng i d n l 5 nm)
T sut chit khu :
Vn u t
Vn u t thit bi
Vn u t nh xng

12%
Tr gi
S nm khu hao
3,719,000
2,300,000

5
7

Chi ph c nh v qun l 1 nm:


Chi ph bin i ca 1 tn gch:
Nm
T l thc t
Sn lng sx & tiu th

1
80%
1,600

2
90%
1,800

Gi bn/tn gch:
Thu sut:

Nm
S tin u t
Khon thu
Dng cn i
NPV d n:
IRR d n:

0
6,019,000
(6,019,000)

1
2,938,800
4,640,000
1,224,864

(749,524)
7%

Vy NPV d n = - 749,524 v IRR = 7 %

Nm 1:
Gi bn / tn gch:
Chi ph:
Doanh thu:
Li nhun sau thu:
Vy ha vn ti nm th 1 th gi bn mc 2,507,000 / 1 tn gch.

Nm 2:
Gi bn / tn gch:
Chi ph:
Doanh thu:
Li nhun sau thu:
Vy ha vn ti nm th 2 th gi bn mc 2,408,000 / 1 tn gch.
Nm 3,4,5:
Gi bn / tn gch:

Chi ph:
Doanh thu:
Li nhun sau thu:
Vy ha vn ti nm th 3, 4 v 5 th gi bn mc bng nhau l 2,32

Gi tr khu hao 1 nm
743,800
328,571

0 / 1 tn gch.

350,000
1,618
3

4
100%
2,000

5
100%
2,000

D kin:
100%
2,000

2,900
28% (ca li nhun)

2
3,262,400
5,220,000
1,409,472

3
3,586,000
5,800,000
1,594,080

2,507
4,011,171
4,011,171
0

4
3,586,000
5,800,000
1,594,080

5
3,586,000
5,800,000
1,594,080

2,408
4,334,771
4,334,771
0

0 / 1 tn gch.

bng nhau l 2,329,000 / 1 tn gch.

2,329
4,658,371
4,658,371
0

2,000 (tn/ nm)