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    6 views18 pages

    Bai Tap Hoach Dinh Tong Hop Co Loi Giai Vieclamvui

    Uploaded by

    Dương Hồng

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    © All Rights Reserved
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    of 18
    Bai toan: (HOACH DINH TONG HQP) Nhu ediu ve SP A cia Cong ty tr thing 7 dén thing 12. nur saw Thing 7 3] 3] id] i 7 [Nhu eu 00 500] 350 709] 0] 0) = Chi phi dy tit: 84/1 d vis chi phi HD phy: 800! d vi; CP lao dong trong giv: 10/1 vi (8h ngiy) -CP lao dng ngodi gid: 16d/ 1 gid: CP tuyén dug lao déng: 40d/ 1 CN; CP sa thai: 80.d/ LCN = CP tn kho: 2d’ | d vi/ thing, Bigt trudc cde s6 liu sau: ‘$0 lao ding hign c6 8 CN; hao phi cho 1 d vj SP lib, s6 ngdy Lim vige 20 ngiy; tin kho ban dau 1S0SP =16 A. Duy tri so CN hign c@.t6 chic SX vugt gid: = Lugng sin phim ho 6 thé lim trong | thing: 8°8/4* 20 = 320 Sp/ thing = Cain eft dt Higu bai ton ta Ip bang tinh dy tr qua ete théng nur sau: ‘ vy | Evonesin | 4g : Thing | hued | LIES] én ko [Sx vu ei 700-150, 329 7H 7 500 320 dl ii9] 5] 350 320 a 20 io} 709] 329 7 330] 1 300] 320 q 80] 2] 700] 320 330 Ting sd 3x00) ——T920 al Tso] [Nhu vay, tng chi phi thye hign chin lage mi nbur su © Chi phi SX trong gis: 1920 * 10 = 19.2004 © Chi phi SX wwot gio 16 d* 4h * 1580= 101.1204 + Chiphi én kho: 70*2d= 1404 b Tang chi phi chim luge A 5 19.200 + 101.120 + 140 20.4204 B, Sir dung 10 CN, thiéu thi 18 chite SX yuot gio: = Vii 10 cng nbn, Vay kh ning sin xudt mt ngiy dém: 10°8/4* 20 = 400sp Page 1 of 18 Ta ob hang en dBi ng hee nha su ing J Se [Longin] a5. kho [sxvugteid Thing | Gm phim | xuteikine | TOrkto [SX vuot gi] 7} a00-150 400) 750 q| 3} 500] 00 30 al 9 350] 400] | To9| To} Too] 400] | 300] ul 800] 00 | 00] 1D 700] 00] | 300] Tong 5 3500] 2400] 200) 7.100] [Nhu vy, tng ebi phi thye hign chim ge nity nur So Chi phi SX trong gid: 2400 * 10 d ~ 24.000 d Chi phi SX wut gi 16d *4h* 1100=70.400d + Chi phi dio igo thém2.CN: 40d *2 = 80d + Chi phi in Kho: 200° 2¢= 400d Tong ehi phi chiém luge B: 24,000 + 70.400 + 80-+ 400 = 94.880 4 chite SX 600 sp/ thing, Liy s6 dw cia thing 7.8.9 bi dip cho thing “Ta ob hang sa Thing) Sais [gman | Toxo [RES civtin [Sung | esrag | 0% {aa} aro _f {sa} rat a {| — ta — sf — a sof 30] nf 30a it io — ot — sy — ‘fF oo] i] —— Tage |- sas Ss id DE SX vi mi sp hing i os EN tg mgs sn (814°20) ~ 15 CN; hign 068 vay pha ham 7.CN Chi phi trong cho CN: 600 *6 thing *104 = 36.000 d + Chi phi dio igo them 7 CN: 7CN 40 d = 280d Chi phi tin kho: 2000 # 8d ~ 16.000 4 chigm luge C : 36.000 + 280 + 16,000 = 52.280 d b Téng chi p! D. Tuyén dyng CN ki edu ting, sa thal CN kh clu gt 'S6 lao déng hign o6: 8 céng nan. Vay kha nang sén xuét mét thang la: 8* 8/4 * 20 = 320sp Vay voi nbu ciu thing 7: (400-150) = 250 Sp thi ean 6 CN, giam 2 CN ‘Tuong ty thing 8: $00 Sp thi edn 13 CN, ting 7 CN so véi thing 7 ‘Thing 9: $50 Sp clin 14 CN vay phai wing 1 so véi thang 8 Thing 10 : 700 Sp can 18 CN, tang 4 so véi thang 9 Thing 11: 800 Sp cin 20CN, tng 2 so vii thing 10 Thing 12: 700 Sp clin 18 CN, gi 2 so vi thin Ta cé bang cin dbi ning lye abu saw i Nhu clu " Tring | artnim | S@xuit | Blow. | 5. wai 7] 00-150 230] 72 a} 300 500] 7 9 350] 350] T To} Too] 700] a] uy 800] 800] 2 2 7700] 700] zl Ong 90, 3250] 3500] 1] zi Chi phi SX trong gi: 3.S00sp * 104 = 35.0004 Chi phi dao tao: 14 * 40 d= 560d ~ Chi phi Sa thai: 4 * 80d = 3204 b Tang chi phi cho chién Inge D : 35.000 + 560 + 320= 35.880 d E. Cing ging Pa D, nhumg sé gop mie SX thing gin ka néw thigu thang sé ky hop phu thém cho thing 46. Cu thé nfur sau: Page 2 of 18 Ta cd tng nbu chu trong 6 thing 88 li: 3650 - 150 thn kho = 3500 sp = Thang 7: nhu céu 400 - 150 tén = 250 Sp, abu vay clin t3 chise 6 CN = Tit thing 8,916 che SX 300 Sp tte en 13. CN Tir ting 10,11,12 td chive SX 700 Sp tie cn 18 CN Do thiéu lo déng, nén thué HD phy them o ede thing 9 va 11 = Thing 7: cin 6 CN, gm 2 chi phi + CPSX : 250 10d = 250.4 «CP Sasthai: 2880 d ~ 160.4 = Thang 8, 9: cin 13 CN, gim 2 chi phi: +CPSX 500" 10d *2= 10,0004 + CP Bao tao: 7940 d = 280 4 = Thang 10, 11, 12 chn 18 CN, gdm 2 chi phi + CPSX : 700 10d * 3 = 2.1004 +€P Bio tyo: 5°40 d = 200 d ~ Ngolii ra edn phdi ky hop déng phy cho thang 9 voi SO d vj; thing 11 vi 100 don yj 1504 vi* 80d ~ 12.0004 b Téng chi phi cho ehién lye LE : 250 + 160 + 10,000 + 280 + 2.100 +200 + 12.000 = 24.990 4 ‘Ting hop cae chiém luge (Chign oe Tong chi ph 12020 a] 94.880 d 32,280 4 35,880 4| 24.990 4 to] a} Tirbing ting hop tin ta thiy chién hye F 6 ting obi ph thé nhdt: 24.990 Bai todn __Nhu ciu v2 Logi sin phim A cua mpi cong ty trong 8 thing uti duge dy bio nhur su: [Thang 7 2 3] z 3 J 7 3 [Nhu oa Tao} 7,600] 7500] eT 2.200] 209] 7,800] 1200] ‘Dae diém chung: Sin izong think phim tn Kho dy wong thing 114 200 dam vi, chi phi san xt cho mai dam vj san phim tn ti 18 100didom vj, chi phi tn kho la 20@/on whang 1. Phuong din A: Thay di lye luemg lao dng dé dip mg, ehinh wie nhu elu cho ting tha ky. Bist ring mire sin xt thing 12 niim trade la 1.600 dom vi mi théng, chi phi cho vige thué thm nbiin eng li 5,0004/100 san phim, chi phi cho vige sa thai (nghi vige tam thei) 1 7.5008, 100 san pharm ~ Tén kho thing 1 18 200 don vi - Mite sin xuit thing 12 nim trade 1a 1.600 sin phdm, Ta Ip bang sing hop su ‘thing | Ntecly | Ténkho | Sanxuit | thuénhin | sana : op) | dwira Gp) } pr | edng (sp) } han cong 7 1.400] 200] 7.200] 0) 2 1,500] ea) 00] 3 1,800] 7.800] 209] a 1,800] 5] 200] 09] | 2,200] 7 800] 700) 3} 1.400] 1.400] 00) [ring 14200 14,000] 7,000] 7,200] = Chi phi san xu 1.4000 * 100 = 1.400.000 ~ Chi phi the them nban cng: 1,000 * 5,000 / 100 = 50.0008 = Chi phi cho nghi vige: 1.200 * 7.500 / 100 = 90.0004 Téng chi phi phuong an A: 1,400.000d + $0,0004 + 90.000d = 1.540.004 ~ Chi phi tén khio luu tt: 200 * 20 = 4.0004 2. Phuong dm B: San xuit o mite 6 dinh 1.400 san phim. Phin sin phim vugt mite nay s@ gidi quyét thous age 3 of 18 qua hgp déng phy, chi phi cho mdi sin phém theo hgp dng phy lt 7S4/dan vj. = Tén kho thing 1 18 200 dem vi - Mite sin xuit théng 12 nim trude 1a 1,600 sin phim, Ta lip bing tng hop sa ‘thing | Nevcto | TOakho [ sanxudt | So thi me (sp) | dutrir(sp) | (sp) | nbn cong T1200] 200) 100 700] 21.600] 1.400 31.800 1400 [1.800] 700 5 200] 7400 d 00 1400 a] 1.800] 1.400 ET 1.400 Tag 15.200 71,200 zoo] = Chi phi sin sat: 11.200 * 100 = 1.120.004 = Chi phi hop dong ph (14.200 - 200 - 11.200) * 75 = 210.0004 ~ Chi pi ton ko hat 200 * 20= 4.0004 ~ Chi phi cho nahi vige 300 *7.500/ 100 = 15,0004 “Ting ei phi pong én B 1.120.0004 + 210.0004 + 4.000d + 15.0004 = 1.349.004 3. Phurong én C: Duy ti ye lugng ofng nbn & mate dn dinh 8 dip mg cho nu clu sin phim binh quan hhing thing vi thay 461 mic tn kho d€ dp mg cho phn chénk Ich gia mite thyc va mire sin xuat trang bin = Tein kho tng 1 8 200 don vi + Mite san xuit thing 12 nam trude la. 1.600 sén phim, ~ Mite sin xuit trung binh hing thing cus 8 thang li: (14.200 - 200) /8 = 1.750 san phim, Tuy nhién néu séin xudt véri mite 1.750 sin phim / thing x khéng dir mite dur Juin chuyén cho cdc thing sau, gay ra sp thigu hing, Do 46 phai 14 chite sin xudt 6 mite 1.800 sin phdm / thing, Ta lip bang téng hop sau: ‘thing | Neeie | Ténkho | Sanxuit | Ton kho | Thuéntan op) | dwirt (sp) } Gp» | eudi thing | cong (sp) 7 400] 200] T.800 cag] 209] 2| 1,600] 1,800] 809] 5 1,800] 7,800] 800] 4 1,800] eT) 309] 3] 200] 1,800] 400] | 2,200] 1,800] | 7 1,800] 1,800] of 3} 1,400] 1,800] 09] [ring 14,200 14,400] 3800] = Chi phi san xu 14.400 * 100 = 1.440.000 ~ Chi phi tén khio luw tt: 3.800 * 20 = 76,000d Chi phe thué nhdn cong: 200 * $,000/ 100 = 10,0004 ‘Téing chi phi phuong dn C: 1,440,000d + 76.0004 + 10.000d = 1.526.004 = Vay phuong én B J phycmg én kha thi nhat vi od tng chi phi thp abut 4. Phurong 4m: Duy ity lingng lao dng. mite dp ting 1.608 san phim thing va ky hop ding phy d8 gi auyét phn cm Ia ca nhu ed = Ten kho thing 1 18 200 dom vi = Mir san uit thing 12 nim tra 1.600 sin phim, Ta lip bing ting hop sa ‘thing | Nbvclv | Ténkho | Sanxuit | Téakho | Hop dng ™e (sp) inde (sp) (sp) -cudi thing | phy (sp) 7 700] 7m 00] 0] 7 7 1.600] 1,600] <0] 9 3 1.800] 1,600] 200] d 4 1.800] 1,600] d d 5 2.200] 1.600] d ram) d 2.200] 1.600] d 600] Papp sorts: 7 700] TA] 7 200] a 1.400] 7.600] 200] 7 Tong 14.200] 72,800] 7.200] Ta00] = Chi phi sin xuat: 12.800 * 100 = 1.280.008 ~ Chi phi hgp dong phy. 1.400 * 75 = 105.0008 = Chi phi tin kho Tau tt 1.200 * 20 = 24,0008 ‘Téng. chi phi phuong én B 1.280.004 + 105.0004 + 24,0004 ~ 1.409.000 - Téng hyp chi phi eta cae phuong én: Phuong dn A 1.544.000 Nén chon phuong én B, vi phyong &n B c6 ting Phuong in B 1.349.004 chi phi thip nha. Phuong an C 1.526.004 Phuong an D 1.409.000 Bai toan: Nha may san xuit 4 mit hang A, B. C, D c6 chi phi cb dink: 6 ty. Doanh tha hing nm 15 ty va s6 ligu sau Giibin | CM Pht | Doanh thu Mat hang Bae) | bién doi tr. | nim truse (tr. ding) [PS wd) x a 30 3a] B 4 2.4 4 c 3] 13] aa] D 2] H 3] 1. X4e djnh diém hoa vn néu ehi SX mp mgt hang Az Goi: - Téng chi phi c6 dink la: FC. Chi phi bign di cho mt don vi sin pham la: V - Téng chi phi li: TC. Doanh thu la: TR. Gi hin m6 don vi sin phim li: P ~ Khoi lugng san xuat la: Q. San lurgng hoa vin li: Quy a, Sin lugng hod vin: Tacs: TR=Q*P TC=FC+Q*V Tai diém hod von; TR=TC 0 Q*P=FC+Q*V P Quy =FC/(P-V) 6 = Ow = 500s 0,006 -0,0036 bb. Doanh thu hoa vén: TRyy = P * Quy = 0,006 * 2.500 = 15 ty dong Page 5 of 18 2. Xe dinh diém hod vém khi SX 4 mgt hing: Sin ig Hoa vb ‘Ap dng edng thie: Op =e _ Ye vx, Trong do: W, 18 ty trong doanh thu mat hing thiri trong tong doanh thu +4,0+4,8 +0,8 = 15 ty ding Téng doanls thu nam tru PW, =54/15=036 PW, =40/15=027 P We =48/15 P Wy = 0.8 / 15 = 005 6 = Ow = Om = W006 0,0036) x 0,36 + (0,004 ~ 0,0024) x 0,27 + (0,003 ~ 0,0018) x 0,32 + (0,002 ~0,001) «0,05 = 3.468 san phim b. Doan thu hoa vén Ap dung eng this: TR, OE 54 OOP 537 pq WOU oy OUT 06 0,004 0,003 0,002 wee young ) «0.05 3. Thye trang kinh doanh cia nhit miy: ~ Neu chi san xuat mot mat hang A, tong doanh thu hoa vén la: 15 ty déng, bang tong doanh tha hing rim. Vay, nha my sin xudt kinh doanh ehié mite hod vn Néu sin wuat di 4 mat hing, tong doanh thu hoa v6n la: 14.82 ty déng, doanh thu hang nam la 15 ty ding. Vy, nha may sin xudt kinh doanh e6 (gi nhujn Ia 15 - 14,82 = 0,18 ty ding, Bai toa Thing 7 a a 3 Doan oh bin ra (ty dng) a iB ial 20] 4 [Chi phi quang cao (trigu dong) a 30] 120} 700] 720] 1. Néu thing thir 6 ehi quing eho 160 tigu dng thi doanh thu la bao mbigu: «= Doanh sb bn a 66 ph thuge vio chi phi quing cio. Mé hinh dirbio o6 dang y =a + bx Be hit phe rn dbo tip bangs Page 6 of 18 Doanhise | Ci phi bins) | quingeso | ‘ ‘ ing) | (yaingy | x x ae] 036] ana] x TL 0.08] 0.96] 0.0063 Ta Talos] 99] 0.0196] 199 20f 0.1 33] _o.0ese] 400 To] 193 01a 356 Tag ea] 05 3a] 0.006] ——T039 trang bin Tao) 0. Ap dung cong thi: 6 =0112 136 _ 84-5x0112x1 13,9535 © 0,0696 = 5% (0.112)? = bx => a= 13,6 -113,9535 x 0,112 = 08372 Phuong tinh dirbéo: y= 0.8372 + 113,9538x Tie lit Doamh so bin ra = 0,8372 + 113,9835 * Chi phi quing cto + Kiém tra mdi ign hg gita chi phi quing cao vit doanh s6 ban raz Ap dung cing thie tinh hs twomg quan r: S*84~056*68 (50,0696 — (0.56) )* (51.032 (68) =>? =08334 0.9129 Méi lién hé gitta chi phi quang efo va doanl sé ban ra 1a kha chat (hé sé tuong quan r= 0,9192), Hay ni eich khic ed $3,34% sy bién di doanh s6 bain ra phy thuge vio sy thay di ebi phi quang ef (r° = 0.8334), + Dy béo mim thir 6: Dy dinh chi cho quang céo la 160 trigu dng = 0,16 ty dng. Dy bio doanh s6 ban ra sé la Ys 8372 + 113.9535 x 0,16 = 19,0698" dns 2. D8 thj bigu diém mdi én ng: Page 7 of 18 'Bé thi bidu din chi phi quing cdo - doanh sé bén ra 20 y=0.114x + 0.8972 Doanh sé ban ra o 2% 0 o 80 i m0 10 160 180 20 CChiphi quing cto ‘Tinh hinb tigu thu 6 thang du nam cia mét e6ng t ‘Thing | Doan thu (trigu dong) [ Thang | Doanh thu (wigu dong) 7 450] EI 565] 2] 295} 3 S84 aI 313] a G12] 1. Dy bio thing 7 theo phurong phép binh quiin gkin dons ‘Ap dung c6ng thie: Trong Sade 5 Fen cba dy bio cho gia down 50 +495 4518 + 563-4 584 +612 a> Bi, = ROHS SSIS + SOR SBA FON? 537s nl eu thye cua giai dosnt tn: Sé giai dogn quan sat (thre) 2. Dy bao thing 7 theo phurong phép binh quan di dong gkin don 3 thing: ‘Ap dung c6ng thie: Trong 48 Fy nhu chu dy bio cho giai dogn t Ay nu edu thye eta giai doan i ns $6 giai doan quan sit Doanh tha aa Tas ‘Thing : Dirbéo binh quin di ding 3 thing (F) as Thing | (tc. ding) iD ga thine tuyét dai i 354] 7 95, —— 5 sis-—y ++ 4 563]S18 205 v0) T= SRT AT 7535 5] 38a] 503+ 518+ 495)/3=525,35 S87 a 12|(G84-+ 563 + 518)/3 = 555.00 57.00 7] Sha $63) [3 = 585,33 T5100 ‘Dg lech tuyGt 40; tung binh: MAD 3. Dy bio thing 7 theo phurong php binh quan di dong gin don 3 thang c6 trong sb 1,2.3 xa dén gin: Ap dung cing thre eH Fy nhu elu dy bio cho giai dogn ¢ eas ‘Aj nu cfu thye ea gai doan i Sn Hj: Trong s6 trong giai doan i a 1: Sé6 giai doan quan sat Papp Sars: Thing | Pour Dar bio bin qutin di ng 3 thing 6 rong 96 (F) ao a a] 95 aps ase, S183 9572 Te = AO en s| sta sas 34 5182 4 495)/ 65 536.67 aT33 of 6id| 68834565724 S18) /6= 506,00 6.09 1 foie a 5872+ 560) 70= 55150 aa fe rye 4 wan bins Sur 13733 MAD: —ja 3 12,44 4.5.6. Dy béo thang 7 theo phwong phap san bing sb ma véi a= 0,1; a= 0,5; a= 0.9: Ap dngesing thie mb cl dy io cho 1 +a(A_,-F4) Fy: nhu edu dy béo cho ky truée Asenhu chute ea ky trade (x8 sm bing 0 thing | Domthu | DEMO | saiso | PEDO | saiss | PHBO | suisa tw dng) | EM | ayscadi | YM | yeas | Vimls [sof oa as of — ao] 8-00] — 009 293] aso. 09| ——as.00] —as.00] as. 00 aso} aso [sis] asi so] os sol a72.so) 55a) avo.sal 9750 af s63] an a5] 0015] 9535] ars] 15 35| ars 38a] arn. or] 93] sf sais 2877 of 613} ana. 129.63] sinsal 55.43] seas] 057 1 si sei 60895 a BESS T7639 Map = 551 076 2aas 7. Phuong phip ndo tht nhit: Ta cé bang Baghgp sau Phurong phip Dubio | Map thane 7 Bangui gn don 7a Bink quis di dong stn don ag Swe.s5[ a7 Bink quan did gin don 3 hang ORE sansof sag Sunny vie ssa 754 Ranking mi-vora= 0 se wo[ ts San bing mivéra= 0 cox 95 Két lun: Phuong phap san bang mi véi a= 0,9 la tt nhét. Vi phuomg phap nay c6 46 Ich tuyét ung nh MAD = 2948 hd i Gti my bin may tic pt gu sau Nam [Siig [Nim [Simp 7 3 a [1 tT ci ‘Xe dian phowng tinh au hung va dy fo mb chu: = Phuong trinh xu huéng co dang: y= a+ bt Dé xe dish phon inh whining ip bing sa Soma) am] Kyeni(y | ommsiaa | ww bin) y 1 73 1 74] Page 9 of 18 zl 2 a af is 7 7 3 7 220) a zi 30 T5| 360] 5 3] 05} 25| 525] al A 122] 36 859] 7 7 152] 9] 1.064) [Tome 23] 722 140 3.273) [re 4] 103.142857| Ap dung c6ng thite 4 a = 1031429 3.273-7%4%1031429 _ 15 nyo Yobt = a=103,1429 -13,7499x4 = 48,1433 Phuong tinh xuhusng 6 dang: y = 48,1433 + 13,7499 Dy bio nhu cu cho nim tigp theo Ih: y = 48,1433 + 13,7499 #8 =158,1425 = 158 my tdi ea phe Tink hinh tiga thy sin phim trong S nd due thing ke: Mua xuan 52, 98,54,5/ vaG2 = ¥ Mia hg: 126, 128, 132, 118 va 126 Mba thu: 165, 158, 172, 180 va 176 ‘Mia ding: 22, 26, 20, 25 va 28 Dy bio nim tiép theo bing phuong phép thich hyp vA phin bi dy-béo theo mita: Phuong trinh xu huding cd dang: y= a+ bt = DA xée din phuemg trinh xu hiring, ta lgp bang sau! oS 5 Nhu cu Namib | uF) | tae (yo wy T 53] 33] 2 126) 359 5 165) B35] a] zl 33 3 33] 290 > 4] 123 768} 7 153 1.106} 3 26] 208i J 54] 486] 5 Td 132 7320] UI TR 1.892 12 20] 240 ie 7 741 4 i Tia 7.652 15 130] 2.700} 14 25 409] a7 a2] Tas] 5 13 726 2,268} 19 T76 3.344] 20) 23] 560 Pong 210 7885] T9916] re 10.5] 94.25] Ap dung c6ng thite: 210 =r 10,5 5 Page 10 of 18 br _ 19.916 ~ 20x 10,5 94,25 2.870 — 2010.57 0.1857 => a= 94,25 ~ 0.1857 «10,5 = 92,3 Phung tinh xuhining ed dang y=923-+ 01857 Dy bo nhu edu cho nam tgp theo I Ys)=923 + O1857° 21 =96,997 9213401857 22963454 Yo)=923 401857" 25-9571] Yo.=923 601857" 24=907568 = Dy loa ch oid tn hon =) ara sia | xsmt J oxim2 | ams | sims fo xims Biman | satin | CHS ere ba af} rat a Ss rs it ine a5) ao ats} fae 9 25] fr ves| 15a] 123] tof tof 5 sf Bing fg nf 5] af 25s Tang a7 4 Dari ho ce mia tn Fain Ya inn = 961977 #06005 = 578~ 58 “ig B65 * 13369 = 289 129 ‘2s itu = 96,5711 * 18058 =174,4 = 174 sian BATSGR #02868 249 matt MBét cit hing du kién bin 10,000 tivi / nim, Gid: 400usditivi. Chi phi lum kho mét don vj hing dy tri = 6,25% pid mua. Chi phi dj mgt don hing: SOusd alan dat hang a hang: 3 1. Largng hang kin ¢ t6i uu? Ap dung cng thite: gay. 2. $6 don djt hang ti wu? Ap dung c6ng thite: gly Kim vige: Chi phi mt lan dit hing Ongay. Khoding thi H = ip: Chi phi lau kho mde dom yj hing is Chi phi lu kho’gis mua (%) : Gia mus mot don yj hing De $6 hues, 86 lugng don dt hang t6i uu trong nim la: 50 Lan dt hing / nim 3. Digm dt hing Iai? Ap dung cong Nhu edu irgng tivi mde ngdy ke d thite =T N dD 250 T 50 10,000 / 250 = 40 tivi idm dat hang lai li: 40 4 3 = 120 tivi don dst hing, T: Khoang céch gitta 2 Lin dat hang (don hing) N: Sé ngiy lam vige trong nim snety Page 11 of 18 4. Chi phi dat hang theo phuong an ‘Ap dung cng thie: 1c, Pex Ta =X ‘TC: Chi phi dit hang 0.000 S10y= th x50 = 2.500USD 5. Chi phf lim kho theo phuromg in t6i wu? ‘Ap dung c6ng thie ‘TC Chi phi uu kho 0,0625 x 400 = 2.500USD 6. Téng obi phi dy tet trong nim? Ap dung c6ng thie: ie . TC=—xS + Saup TC, +TC, P'TC = 2.500 + 2.500 = 5.000USD [Néu lugng dat hang 100 tivi / don hing thi tong chi phi du ti trong nm bi: 10,000 100 TC =~ «50+ ——x 0,0625 x 400 = 100 2 ang ty Quyét thing chuyén sin nudt 6, pha ding thép tim: 1.000 tn, Chi phi dat hang: 100,000 ding/dom hing. Chi phi lim kho: 5.000 déng/tém/ndm. Lam vige 300 ngiy/nim . Ds EDF D: Nhu cfu hing nam ne ee Si Chi phi mt lin dat hing A Dp H = ip: Chi phi luu kho mot don yj hing i: Chi phi tw Kho’ gid’ mua (%) . _ [2x1.000%100.000 pp: Gia mua mét don vj hing a=, 0 tim/don hing 2. 86 don hang phai age? D 1.000 Apdungednginie B= 2 => B= 1. Largog dt hing tt ru? Ap ding cdg thie don hang (én dt hang) D: $6 lung do dt hing 3. Khosing cic gin hai lin djt hing? Ap dung c6ng thie: Ny T: Khodng céch git 2 tin dgt hing (dom hing) rT a N: $6 ngay lam vige trong nam D: 86 lugng don d3t hing 300 nga = 608 5 4. Tong chi phi dy trir? Ap dingodng the: + x54+2-xipe-Pxss2 xn 2 e 2 = 7¢ = 12,100,000 + 2 x5.000 = 1.000.000 5, 200 2 8 A. Djt hing theo sin xuit (m0 hinh POQ - din din) Ap dung cong thie Page 12 of 18 D: Nhu edu hing nim : Chi phi mot Lan dt hang H = ip: Chi phi eu kho mt don vj hing i: Chi phi hw kho/gia mus (%) : Gia mus mot den yi hang p.: Mite sin xuat (cung ing ) hing ngiy d: Nhu cau sir dung hang ngiy (4 p,) Céng ty sin nut phy ting. Mie 300 chigefngy. Nhu chu 12.500 eh im, Chi phi ru kho: 20,000 dingidon vim. Chi phi dit hing: 300.000 ddngidon hang, Thai gian lim vige: 250 mg/m - _ [212.500 *300.000 12.500 2 = 671 Mér cing ty bin d6 chai té em duge hum ché 46 mua hing cia nha sin xudt: ~ Gif thong thuing: 5,000 dngfchiée xe = Mua tr 1,000 dén 1.999 chién, gi la 4.800 déing/chige ~ Mua trén 2.000 chide, gid 4.750 déngychie. Nhu clu hing iim: $.000 chiée xe. Chi phi lru kho bing 20% gid mua. Chi phi dst hang: 49,000 dngidon hing. Céng ty ném mua tugng hing bao mhiéu? “Lug hing tu Q* 6 timg mite gi "Ap dung eng thie: 2DS A = Véi gi $.000 déngichiée xe, 1 6: 0; [7 25:200249.000 _ 799 shiéere 5.000% 0.2 = Véi gif 4.8uu aongieniee xe, t co: 9; = |=S000%I9.000 _ 54 cere i 4.800 x 0,2 = Voi gif 4.7ou aongieniee xe, ta co: [25(000%49.000 _ 515. chide re 4,750x0,2 + Largng bing digu chinh Q>* tneotumg mice knot De Nhu edu hing nd a S:Chi phi mse indat hing = ip: Ci phi i Kho mgt don vi hing i: Chi phi ou tot maa (%) mus mgt don v hing Q “Vp = Véi Qy* = 700 chie xe, nim trong ving ép dung gid 5.000 dng/chiée xe, tit 1 dén 1.000 chiée xe, nén khéng cin didu chinh, Trong tzimg hap niy Q,** = 700 chié/dom hing, Vi Qi = 714 chie xe, nhé hon mite thép nhit trong ving ép dung me kh wit ir 1.000 dén 1.999 chige xe, nn ta phi didu chinh lugmg dat hing, Lixmg dit hing di chink Q.** bing mite thdp nba: Q2°* = 1,000 chiée/don hing. ~Tusang 48 Qy*= 718 ehiée xe, thép hom me p dung gid Khdu wir 4.750 déng, non ta phai didu chinh, Lugng ft hing dita chinh Qué = 2.000 chide/dan hing, + Teing hi phi vé hing dt: Ap dng e6ng thie: D px D+ aS 45 xix p Page 13 of 18 TC, =5.000%5.000 + 2-9? 49,0004 ™ x0,2%5.000 = 25.700.000 dong TC, = 4.800 x 5.000+ ; 000. 49,000+4 sa 0,2 4.800 = 24.725.000 dang TC, = 4.750%5.000 + 3 << 49,000 + ~ x 0,2 4.750 = 24.822.500 dong So sich ting chi phi vé hing dir tet teén, ta thdy mite Qy** = 1.000 ta mite dar hing si wu cho mi Lin

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