I IOC VILN NGAN HANGBE Till KET THUC HOC PHAN

KHOA TAI CHINHTai chinh doanh nghicp 1 (FIN02A)

Be thi s6 : 01
Thai gian lam bai: 90 phut
Ap dung cho he: Chinh quy
Cathi:l...Ngaythi...^/.y(^.Ngayduy6tdc....
Dai dien Phong 'IT - QLCI.^y^^^^gum duyet d<6.. \WI/.

Bai 1: Lira chon dung sai va giai thieh ngan gon: 2,5 diem
1.Trong moi truong hop chi phi tien luang la chi phi co dinh
2.Nguyen gia cua mot tai san co dinh khong thay doi trong suot thdi gian sir dung cua tai san
3.Trong hap dong tra dan mot khoan vay vao cuoi moi ky thanh toan vdi so tien bang nhau thi so no goc
tra d moi ki giam dan.
4.Chict khau thuang mai la mot trong cac dieu khoan ciia chinh sach tin dung thuang mat
5.Xct trcn tac dong cua thuc, viec sir dung no co lgri hon von chu so hftu.

Bai 2: 2,5 diem

Cong ty TNI III Binh Minh vdi linh vuc kinh doanh ehu yeu la san xuat kinh doanh banh kco va che bien
thuc pham. Mot so thong tin ea ban vc tinh hinh hoat dong SXKD va tinh hinh tai chinh cua Binh Minh nhu sau:
San pham chu dao: cac loai keo (keo chew vdi nhieu huong vi, keo mem,...), banh kem xop va banh xop
cuon. Nguyen vat lieu dau vao chinh bao gdm bot mi, dudng, sua, trung va cac nguyen vat lieu khac.
Iloat dong san xuat kinh doanh cua Cong ty co tinh chat miia vu kha ro net. San lucrng ticu thu tang manh
vao thai diem ttr thang 8 Am lich (Trung thu) den let Nguyen Dan.
T'i 16 no vay trong co eau ngudn von cua cong ty la 45% (he so no trung binh nganh 52%).
I lien Cong ty chua ap dung mo hinh quan tri hang ton kho nao, chi dua vao kinh nghiem la chu ycu. Dc
nang cao hicu qua hoat dong, Cong ty dang nghicn cuu de ap dung mo hinh quan tri ton kho phu hap.
I lien tai cong ly dang thuc hien lien doanh vdi cong ty Quoc Anh.
Trong thai gian tdi, cong ty co ke hoach dau tu day chuyen san xuat mdi hicn dai thay the cho he thong
day chuyen san xuat da cu.
Buoi day la mot so nhan djnh ve hoat dong tai chinh cua Cong ty Binh Minh, thco cm nhan djnh
nao Bung, nhan dinh nao Sai, hay giai thich ngan gon:
1.Bo phan xay dung ca ban hoan thanlr ban giao mot khu nha dung lam nha kho chiia nguyen vat lieu.
Phuang phap khau hao thich hap nhat ap dung doi vdi khu nha nay la phuang phap khau hao thco san
luong?
2.Dc kich thieh lieu thu san pham, cong ty du tinh se nang ty 16 chiet khau cho cac khach hang mua san
pham vdi so luang ldn. Dieu nay chac chan se dem lai tac dong tot den kct qua hoat dong ciia Cong ty?
3.Mo hinh quan tri hang ton kho EOQ la phu hap nhat doi vdi Cong ty hien nay?
4.Thco kc hoach Cong ty Quoc Anh se thuc hien gdp von lien doanh vdi Binh Minh bang tien mat tri gia 5
ty dong. VI vay nguon von luu dong thudng xuyen se tang?
5.Thco kc hoach dc gia tang nang luc san xuat, Cong ty se dau tu mot day chuyen san xuat mdi hicn dai
thay the cho he thong day chuyen san xuat cu.
Cong ty chi ncn dau tu bang von chu sd hOu do linh an loan cao va on dinh, khong ncn sir dung von vay
ngan hang?
Bai 3: 2,5 diem
Mot doanh nghicp san xuat va tieu thu mot loai san pham co tai lieu nhu sau :
(Dan vi tinh: Tricu dong)
A/ Nam bao cao
1.TSI.D binh quan cac quy:
Quy 1:14500; Quy 2: 14250; Quy 3: 14350; Quy 4: 14100
2.Tinh hinh TSCD cuoi nam:
T6ng nguyen gia TSCD la 27540; KMu hao luy kc la 3700
B/Nam kc hoach:
1. long doanh thu ticu thu ca nam la 82452
 long gia thanh loan bo ciia so san pham lieu thu trong nam la 62290
2.long doanh thu thuan nam ke hoach tang 20% so vdi nam bao cao
3.So vong quay khoan phai thu tang 1 vong so vai nam bao cao
4.Tinh hinh tai san co dinh:
-Thang 3: Nhan v6n gop lien doanh bing mot TSCD tri gia 600 diing cho bp phan san xuat, ty 16 khau hao
9%/nam.
-Thang 7: Nhugng ban mot TSCD nguyen gia 480, ty 16 khiu hao 12%/nam, da khau hao 30%. Gia nhugng ban
chua thuc GTGT la 360, chi phi nhuang ban chua thuc GTGT la 4.
5.Tinh hinh khac:
-Chict khau thuong mai cho khach hang la 84
-Chict khau thanh loan duqc hudng la 37
-Chict khau thanh loan cho khach hang la 25
-Lai vay phai tra cho SXKD la 120
Bict r^ng :
Cac khoan phai thu binh quan nam bao cao va nam kc hoach deu bang 40% TSLD. Tat ca cac san pham ticu thu
va hoal dong nhuang ban TSCD deu chiu thuc GTGT (theo phuang phap khau trtr) thuc suat 10%. Cac san pham
ticu thu chiu thu6 TTDB 20%. Thu6 GTGT diu vao dugc khdu trii nam k6 hoach la 7.200. Thu6 suSt thu6 TNDN
thco quy dinh.
So lien trich khau hao TSCD thang 12 nam bao cao la 51
Ycu cau: Tinh cac chi ticu sau ciia nam kc hoach
1.I'hue GTGT phai nop
2.Thuc TTDB phai nop
3.Thuc TNDN phai nop
4.I lieu suat sir dung TSLD
5.So lien trich khau hao trong nam
6.Tai san co dinh binh quan nam
7.Ty suat lgi nhuan (sau thuc) tong tai san
Bai 4: 2,5 diem
Cong ty SK chi san xual kinh doanh mot loai san pham. Nhu cau nguyen lieu dung cho san xuat ca nam la
96 tan. Cong ty cung da chon Cong ty Iloang Nam la nha cung cap. Gia mua thoa thuan la 37,5 tricu dong/ tan.
Chi phi luu kho tinh trcn 1 tan nguyen lieu bang 20% gia mua. Chi phi thuc hicn hop dong moi Ian mua la 10
tricu dong.
¥eu cau: Ap dung mo hinh HOQ hay xac dinh:
1.So luomg nguyen lieu toi uu moi Ian dat mua, t6ng chi phi t6n kho du tru?
2.Nha cung cap dc nghi Cong ty nhap nguyen lieu thanh 2 Ian trong nam. Ncu Cong ty chap nhan ldi dc
nghi thi nha cung cap se giam gia ban tren moi tan nguyen lieu la 0,7 tricu dong. Dc nghi nay co chap
nhan dugc khong?
3.Cong ty chi ncn chap nhan ldi de nghi vdi muc giam gia toi thicu la bao nhicu?

Ghi chii: SV KHONG HUOC SU DUNG TAI LIEU