Ch s5 trong théng ké Is 38 tuong dBi (tinh bing don vi Bn Chufong 7: CHI SO THONG KE hoc Ye), bguhién quan hé 20 sinh gids ha me db cis mat hién tong nghign cia cHisé Theo dic iém Thee phan Theo ni done ch quam tp se i [ 5 one | dons |e | Guess Gas tS | mn SB | ep | “tee oe ~ Chi tidu chit laong: gid c3, nang suft lao déng, ning suit thu en hoach, mie nguyén lgu cin thiét 6€ sin xuSt 1 sin phim ~ Chi tiéu kad long: lveng hing sidu thy, lveng hing nub & Chi s6 cf thé gid cé (chi sb chit lugng) kndu, 3 lac dng, , ; Mat s® kj higu inn = PAO = SEE (2s) =p: Gis King he, uo)” Gi ae TGs think 4 mit hing th k trong ot (hy nghién eu re tanh a anim Tame db yy mB ng td Kone A (ei oi Chi sé cé thé. > Pray = iS ng thi k ky géc. <1: Ghisé chung (chi 6 tng hop), wink hb ch thé cd mat hing thd k = (0) Ky higu ky géc > Chi s6 cé thé khdi Ivong ~ (A) hay(t): KG hia hY nghién edu (4 bso 80) some wt ‘qe, Kh tag ky en) uo) Kh Kagng Ky we “rong d6:~ auc)» Kn8i Iuong mat hang thik trong ky ¢ (KF NC). = uy: KABIIong mit hing tha hy Be sg On 86 c4 thd RnB ang mit Ng thi Béo céo gid cla mat ga lang xing trong giai doan 1900 - 2005. 1990, 1,30 too | 1998 1.03 79.2 Nam Gif moi ga [Nim Gis moi ga 1382 1,09 83,8 | 2000 Tas 13. lang (USD) lang (USD) 1993, 1,07 82,3 [ 2001 Taz 03,2 1990, 1,30 1998 1.03, 1994 1,08 83,1 | 2002 134 103.1 1991, 1.10 1999 14 1995, Tit 85,4 | 2003 156 20 qo52 hog [2000 a 1996__1,92 93,8 | 2001.85 12.3] 399307 [2003.42 1997 1,20 92,3 | 2008 2.27 174.6] 1995 TI 2008 156 Nhan xét: néu lay nim 1990 lam gic, ta 6 1996 122 20048 185 = S6 tuong déi vé gid 85,4 3 ndm 1995 cho bidt gid xing nim 1995 1397 1.20 2005, 227 ‘thip hon 14.6% so vdi nim gc 1990. Tinh chi sb twang dBi v8 gis ISy nim 1990 lam gc, (2000 tim 2002 ting 3,1% so véi nim g6e 1990, 6c).C6 8 liga vé kh Luong sin phim sin xukt mit hing A (eSn) cia ‘m8t cng ty t nim 1990 - 1995 nh sau, Tim chi 38 Khbihuong Hy nim 1990 Bim gBe. Nim Kasi liane ge [Nim KhSI Migne ig sin phim sin phim TaH___$00 T5600 Tas1__520 1994640) Toa 580 1995720 Ei eRe ed Chi s8 téng hap Ib loi chi s8 duge siz dung nhim xc dinh su thay di cia mat nhém cée m: ‘theo thoi gian, ta 8 clin mat chi 8 dva v2o su thay d6i cla hing leat mat hang bao gm: thy phim, nha 6, quén So, vin chuyén, i © Chi sb gis tdng hop dan gid 4, = EPA Tene i e Exo) Tene eis ky ede “rong 6 = pe : gif mit hang thi trong by & (KY nghién ct). = bajo): aid mit hing thi by gb = lp chisb 8 tng hep. CCho di liu v8 chi phi vn hanh xe (USD) trong nim 1990 vi 2005 nh sau Misehing [1990 [2005 ] ‘Go Wing xing | 1.30 | 2.27 Binh | 210 | 350 Vox Ta0_|-170 Phi ovo hiém | 20 | 990 ‘Tinh chi sb 8 s8ng hap chi phi vin hinh xe trong nim 2005. Gist 0 + 170 + 938 6 13+ 2,1+ 130+ 820 = 1,1698 Vay, chi phi vn hanh xe ting 16,93% trong giai doan tir nim 1990 dn 2005, Nhin xét = Céc mit hang e6 don gis thép ahu xing, du bi cée mét hing eS don gis cao nu lbp xe va bio hig lin St = Chi sé tng hop dan gidn cho chi phi vin hinh xe ehiu Anh huang rt ln tir eSe thay dBi lbp xe v3 bio hiém. = Ta ft si céch mi. © Chi sb gid tdng hop o6 trong 56 Pato 441 ring is byt. tone be (2s) ¥ [pve Hea] MERI che ob eng “rong 46 ~ pi.) 4 mit hing thi trong hi (hi aghién et). = pay: Bib mat Mang tha ky gb = aq trong 58 cia mat hang thik Sly chi sb gid tng hop.Dura vao cich chon trong sb, ta 62 cich tinh Phucong, phép Laspeyres lly trong 36 3 luong hing héa & ky ‘Cho di ligu v8 chi phi she hi fn hnh xe (USD) trong nim 1990 vi 2005 Wit Rang [1990 [ 2005 | Trong 58 36 lvene | 1 Bae * te) Ga léng xing [1.30 | 2.27, 1000, b= Bina dau | 210] 350 5 2 leeo* ax] Vis 30_[170 Z a ERSTE | Phung php Pansche ly trong sb i luong hing hé 8 nhién ci. ‘Tinh chi s6 gid tng hop chi phi vin hanh xe trong nm 2005. lea * aa] Be 2,27 1000 + 3,50 15 + 1702+ 999 3 [Pa * au b- “Tax toor 21x isa oxarezoxd N48 coe Vy, chi phi vn Aah xe ting 49,35% trong giai dogn ty nam 1990 dn 2008, CCng ty R&B Beverages, cung cp mét hodn chinh bia, sou v3 nude ngot méi dé phan phdi qua céc cia hang bén [é tai trung ‘tam bang lowa. Dan gi nim 2003, 2006 va sb long hang bin ra Cho biét gf va kb luong sir dung cia hai mat hang trong nim 2008 vi 2006 bu sau THEt hig | KRBTWaere GH 5 ae an ‘theo thing nm 2003 nh sau A [i500——Teoo | 750 7.75 THEE hing | 58 Weng nlm 2003 | Dan g(USD) 5 [2 Taso 1500 (ching) 20082006 Ba 35000 16251750 1. Tinh chi s8 twang db vé gis cia tng mit hing nim 2006 v6i Fa = a 00 nim 2004 a hae Ree es a a 2. Tinh oh s6 gid tng hop Khng trong sca hai mit hang nim 2006 véi nam 2004 18 ky gb 3. Tinh chi s6 gis tng hop trong s cba hai mit hing bing huang phép Laspeyres. 4, Tinh chi s8 gis tng hep trong 3 cia hai mit hing bing huang phép Paasche Hy tinh chi 56 téng hop eb trong s6 cho gié bin cia RUB Beverages trong nam 2006, véi nm 2003 lam gc ERSTE Sen a ue > Chi sb téng hyp khéi luong 6 trong sé © Chi s6 téng hap khbi hang don gin jp — esis, _ _Téng kn tong hit 0) 2,00 * 94) rang uni tuong Ky tb trong (1) °~ SSquio) Tang kh&i hucng ky ge SE [awe Xu] 796 HBT Huong aBe «trong Trong 6 mo = dae + AMOI Mtgng mit hing th K trong Ay ¢ (K¥ nghién ci), rong 46 = ax : Kh Iuong endt hing this k KY gbe. = au(a) | Khdi lang mat hang thd & trong Ky € (Ky nghign ctu). Chi 86 trung binh 86 hoc vé bién déng ciia chi tiéu khdt gng ise ding trong trudng hop t3iligu chi cho gis tri 8 ky gbe vi chi sb khdi lang cf thé (9) PaO) > Lies toy Pt SHV PAO. Gao) cov a >» | Se ue.) [axon] 32 [oye 2 sera) ‘Mat hing | Doanh thu ky béo cdo (2016) | Chi s® cd thé gid ca (0) $0 v6i nim 2015 (5) Vi 780 os Duthe TAD TZ Ge 1750 135 “Tinh chi 9 gi8 cia 3 mat hang tr.Gia Cé aitligu sau diy cla 1 cBng ty TR Hing | Doan a DOIG) | CABLES TE Peay oe (one) __| so v6 nim 2015 (4) THE ng] Doan tha alm 2015 | Thay dB WT Ta ban Vir "a0 ae (G0) | nim 2016 0 v6 2015 (%) Die 20 TZ 1 Vir 300 20 Gee 1750 35 Die 000 =I Tone Gao 000 $0 2 Tinh chi sb eda 3 mit hing ten. lea ae 3 [Reese Giai és liu mae tu thy hang héa cia 2 céng ty nhu sau ‘Mat hang | D-thu 2015 | Thay di k:luvong bin | igg | igt-Pu(o)-(0) Mat hang A: khéi lvong hing héa tiéu thy nim 2017 tang 4% : (0o.to)_| 2016 so v6 2015 (%) so wi nim 2016, doanhthu 2016: 2000 tr dng Var 500 20 12 Mat hang B: khdi lvong hang héa tiéu thy nim 2017 gidm 4% Dung 3000 = 10 09 ‘50 véi nm 2016, doanh thu 2016 : 5000 tr.déng. Cae 000 ar Ta Mat hing C; kh8i Luang hing héa tiéu thu nim 2017 ting 5% Tong, ‘s0 vdi nam 2016, doanh thu 2016 : 3000 tr.déng. 5 Tinh chi s6 tng hop KhSi lugng hang h6a tiGu thy cia 3 mit hing. & lie 4x0-PH) 1 © fue re Hung din vi dy 114 > Chi 6 trung binh didu hia C628 li css 4 mt hing cia 1 cng ty nit 2017 thay d3i 30 vt 2016 oh sau IM&t hang A: gié bin nm 2017 so vi 2016 ving 5% IMB hing 8: gié bin nim 2017 so vi 2016 glim 4% Mit hing C:gié bin nim 2017 so vi 2016 ting 6% Mat hing O» gis bin nim 2017 so wi 2016 gidm 10% Bid 5 trong mie ti8u thy Ming hés 3 nm 2016 ela eSe mat f m Js & [Paes 2% Wrac-anea] / 2, (Pae-aue) ean] / lve au uo] % hhang theo thi tu 10%, 20%, 24%, 46%. Theo sé ligu diéu tra miu $ —Puevdnt + trong mic tga thy hing héa & nim 2017 so wi 2016 thay di mE Loe aue hing ding kd a J Tinh chi s6gi8 tng hyp cia 4 mit hing tren, rong dé dn = Pa & lemto-ane i trong mie tu thy hang héa KY nghién city© Chi 6 trang binh $6 hoe cist Ap dung cng thie Elwaneyero] 2 acu Pu] 3 [uP] ; [eueyeveor] 3 [awe one / 35 fxo0u be Sle tum ene ae S/S lawmol| Guay) TREO aa = 89608 = © Liak-dhioy 105 ° 0,96 06 09 Vay, gid cd cla bin mat hing nim 2017 so véi nim 2016 bing 96, 06%, gidm 3, 94%. Elo.) 15 trong mic téu thy hing héa ky gbe iran > Chi 38 téng hop gid 6 hai thi trating A va B Chi sb kg gin 8 hi sb so sinh e&e in twong cling lei 7 shang déakign tng gian Kade nha. Epainrae Vi du, 50 sinh lugng hing bin a vb gi cd ce mat hang tai TP (a/8) = = HCM vi HA NG Spaa-9e Trong 46 Pale 68 mBE hang thi k tai thi tring A. ‘Poy: Bid mat Mang thi k ta chi tung B «aye ANS lucng mit hing th tai thi ervdng A tauy KOS Ivang, mat hang thik Gi thi trang B. = arya) + Qa téng Kh Ivong mt hing th kc hai th ‘ratng © Chi sé téng hop khéi lvcng & hai thi trading A va B 3 oa-Pe Cho tu v8 gis v8 KB ang hig tu thy ca ba mt hing slave) = {ai thinh ph Avi B tong cing mét Kj nhu sau Dyaoanee Trinh pA Tree Tost] GS dan vi | Long Ring] GHG w | sora Fine Trong 66 hing | (Loood) | tigu thy (en) | (10004) _| tigu thu (tn) ‘dau: Kobi Iuang mat hang thik Gi thi trang A x | 50 750 48 262, ‘ay: Kh ung mat hang thi K ta thi trun B. y | 46 480 4g 392 1s = gid cB dinh cho mat hing k (Chudng do nh’ rude ban Ranh) an a GB zy Patu-9aa) * Patsy) tae) Fain = 8 trung binh mit hang k cia 2 thi rude, 1. Tinh chi 38 tng hop 8 hing hés ti thy thinh phd A so vi thanh pha 8. 2. Tinh chi sb téng hop ki Luong hing hés tit thu thin pho A 50 vi thinh ph.Gia Pat te 1. (4/8) = 4 2 pao 5 x (250-+'262) = 4,6 x (420-4362) + 6,9 x (187 +213) HB x (050 262) = 49x (DF I] T OER (18771) 013887 Vay, gid cla ed 3 mit hang tai think ph A thip hon thinh phé 8 Le 2 5 x 250 + 4,8 x 262 Gis tung binh mit hing X = py = 24250448 262 46x 4001 58 x 392 m0 ox lr teex as ara Gis trung binh mgt hing ¥ = By = Gis trung binh mit hing Z = Bz Sony pe He thing chi sb bidu hién mbi lin hé gida: gi6 3, kh6i Mong hing héa téu thy, va tng mie hing héa tigu thu qua hai thoi KY nghin ecu duge cho béi cng tht: log = In( Paasche) x la(Laspeyres) Hay Tiong dé pq: chi 38 téng méc hing hésa tigu thu. Ip: chi sb gid duce xée dinh theo phuong phi Paasche. Ig: ch sb khSi long due xSe din theo phusng phi Laspeyres 3 aa Pe Aare) ¥ aa "P80 x 4,9 + 490% 4,7 4187 x 6,8 Fx 9 HIE THITHGE Vi, lang hing ha tga thy ba mating ti thiah 9h A 50 v6 thinh phé B bing 98, 75%, it hon 1, 25%, 0.9875 > SB tuyée di > S6 tuong doi so véi gid tri tiéu thu ky goc ©, Poe) Sige) ~ D2 aaa) Pato) 49) PAO) 2 Paiste) — ue) PHO) Eto Px Exo Pa) (Chis héth8ng chi 58 lpg — Iply cn duge sit dung cho (Chi s8 doanh thu = Chis gié'cd x Chi s6 lvong hang tu thu (Chi s8 chi phi SX — Chi 8 gis than x Chi 8 lugng sin phim SX. C6 th liu ve gis cd vb lugng hing h6a ti thy cla 3 Logi mit hing t31 1 thi trading nhu sau (Ga dan vi (nan dng) [Luong teu thu (nein dv) oat Rng | Nim 2010 | Nim 2015 | Nam 2010 | Nam 2015 x x eI we | 0 | Y 40,0 50,0 200 250 Zz 109 122 50. 55. 1. Tinh hi sis theo phuong phsp Paasche. 2. Tinh eh s5 kn lang theo phone php Laspeyres. 5. Phin tichbién dng dosnh thu do inh huang gi vi kong hing sia thu. 6.13-45025 +12,25,5 Ne” Sys aor toss ~ VS sis 035 1035.5 | REBT s,s £50354 12.35,5 She “Sie anaes tos 15501 1,204 Ta eb Ig = HP Ib 18801 =, 2656 <1, 2444 6 cut i 2 Patras ~ 32, doy Pio = EE paca-taey ~ 22 Prey sica + 32 Paco tae) ~ 22 90) PH( (13951 — 909) = (2395, 1 — 1120) +" (1120 ~ 900) 495,1 = 275,14 220,Nhin x Téng mic doanh thy nim 2015 so v6i 2010 18 155%, neha ng 55%, euong dng vi 495,1 triGu dng. do inh huang cu 2 yeu eb = Do gid ed nim 2015 so véi 2010 kang 24, 58%, ng véi 275.1 itu ding = Do hdl lvong cfc mat hang tigu thy nim 2015 so véi 2010 tng 24, 44%, dng véi 220 trigu dng C423 itu v tnh hinh sin wud doanh nghigp ABC nhu sau "Tan hing | Gd] SX nim 2009 | The dB Ging gidm sin leone (trdéne) nim 2010 so v6i 2009 (%) x 00 10 | 5 720 = 1 Bie ring téng gié tr SX cia doanh nghiép nim 2010 11000 trig ding 1, Tim chi 6 tdng hop v8 gié bén v8 kh hvong sin phim 2. Phin tich énh huéng cis gi ban va kh lung sin phim dn Su thay digi tri sin nut cla doanh nghigp Tes] STSK nim 2005 ] TAB Ging Gm SU] | lu wy fron ning | (tedng) | 2010 vs 2009 (4) A 00 Eo ia 5 720 = es 1 = 'et-Baton- Aon + e6 Petey Ao.on _ M404 684 _ 1126 1 pany tx) ¥ Pac) aon) HOOF T2O 1,036 jo Bato Anse) + Paxseydoqa) __ 1000 . Tex Paion) S00) + 8 Palen) Gaon) 440 0.8897 1, — Paaodauo) + Paco)-dsuo) _ 1000 __ 1000 ~ pajeny Aaa) | Pec Magen) 200 720 ~ 1120 ~ 0, 8923 Vidy 118 (HKtI 2018 - 2019) C6 di lidu téng hop v8 nh hinh sin xuSt cia mbt x! nghiép nhu CHipRSK (TED) [Te %e ving (gm) sin Wong ‘Sin phim | Thing 1 [ Thang 2[__ thing 2 so v6i thing 1 SPI 00 | 104.5 70 sp2_| 200 | 230 15 4. Xe dinh chi s5 chung vé gid shih sn phim cia doanh nghigp (Tinh theo quyén s6 ky gb va KY nghién ci). 2. Xéc dinh chi s8 chung vé sin huong cia doanh nghip (Tinh theo cuyén 8 ky gd v8 KY nghign cu). 3. Phin tic su bién déng tng chi ph sin nut bing hé théng.chi $6 theo phuong php Fén hoa, Tacé b= Hox ES 29 ipa * 1190 0, 8929 ~ 0, 8897 ¥ 1, 0036 tng wi 120 trigu déng do anh hung bai 2 ohn = Gis bin giim 11,03%, Ong v6i mie gidm 124 iBu ding, = Kh lang sin phim tng 0, 36%, ng v6 me ting 4 sin phim