KHOA: KẾ TOÁN Mã số: TT/P.

KT&KĐCL/11/BM07
MÔN THI: KẾ TOÁN QUẢN TRỊ
Ban hành lần: 01
KỲ THI: BÀI ……… NĂM HỌC:HK1- 2021-2022
Ngày thi: …/…/20 … Giờ thi: ........ Nhóm:…..
Hiệu lực từ ngày: 10/2013
Thời gian:…30...phút – Được sử dụng tài liệu

Họ và tên SV: ...................................................................... MSSV: .................................STT:.......................

CÁN BỘ CHÁM THI ĐIỂM BÀI THI Giám thị 1 Giám thị 2
Ghi bằng số Ghi bằng chữ

Đề bài
Đề bài: Giá bán bình quân sản phẩm X của Công ty Kaila là 15.000 đồng/sp; biến phí sản xuất là 5.000
đồng/sp và định phí sản xuất là 5.000.000 đồng/ tháng. Để bán hàng thì Công ty chi hoa hồng 1.000 đồng/sp.
Định phí bán hàng và QLDN hàng tháng là 10.300.000 đồng. Công ty bán được bình quân mỗi tháng là
2.100 sản phẩm.
Các yêu cầu độc lập với nhau:
1) Hãy lập báo cáo thu nhập theo hình thức SDĐP (pp trực tiếp)?
2) Điểm hoà vốn của Công ty hàng tháng? xác định Số dư an toàn?
3) Cần bán bao nhiêu sản phẩm để đạt lợi nhuận sau thuế mong muốn 4.320.000 đồng mỗi tháng?
Biết thuế suất thuế TNDN là 20%.
4) Độ lớn đòn bẩy hoạt động của Công ty? Nếu doanh thu tăng 20% do sản lượng tiêu thụ tăng, lợi
nhuận sẽ tăng bao nhiêu tiền?
5) Nếu thực hiện chiến lược quảng cáo và giảm giá bán 4% thì Công ty sẽ tăng được 15% sản lượng
tiêu thụ. Như vậy, chi phí quảng cáo tăng thêm tối đa là bao nhiêu để lợi nhuận Công ty không
đổi.
6) Sau khi tiêu thụ 2.100 sản phẩm, có khách hàng đề nghị mua 200 sản phẩm với điều kiện phải
giảm giá so với giá bán hiện tại trên thị trường của Công ty. Công ty đủ hàng hoá để đáp ứng đơn
hàng này mà không ảnh hưởng đến thị trường tiêu thụ hiện tại. Mức phần trăm (%) giảm giá tối đa
cho 1 sản phẩm đơn hàng này là bao nhiêu?

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