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CH - NG 7 - LT
CH - NG 7 - LT
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