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1. Xc lp im ha vn
2. Cc loi chi ph trong kinh doanh nh hng
3. Phng php gim thiu tht thot
Ni dung
Phn bit im ha vn, doanh thu duy tr, thi gian thu
hi vn
Cc ch tiu v iu kin tnh ton
V d thc t
1. Xc lp im ha vn
Cc ch tiu tnh im
ha vn
Doanh thu ha vn =
(Fkh + Fk)
1 - Fk
Trong :
Fkh
l Chi ph khu hao Ti sn c nh theo thng
Fk
TNG MC U T CA HNG
STT
DANH MC U T
MC U T
732.695.200
166.284.000
Chi ph u t khc
12,200,000
TNG CNG
911.179.200
1
2
3
4
5
6
7
DANH MC CHI PH
Chi ph mt bng
Chi ph in
Chi ph nc
Chi ph nhn vin
Chi ph thu my mc thit b
Chi ph an ninh, cng an, phng x
Chi ph thu mn bi, thu khon
TNG CNG
Chi ph t bin i
THNH TIN
62.062.000
7,500,000
2,500,000
50.000.000
4,500,000
1,000,000
3,500,000
131.062.000
I - DOANH THU HA VN
STT
T trng/
doanh thu
(%)
Nguyn vt liu
35%
Chi ph qung co
8%
Khu hao
25,310,533
Chi ph hot ng
131,062,000
TNG CNG
43%
Gi tr
(VN)
156,372,533
274,337,777 9.144.593
II - SN LNG HA VN
STT
1
Sn lng ha vn / ngy
(sn phm)
229
TNG CNG
Gi tr
(VN)
35%
131.062.000
35%
131.062.000
201,633,846
6,721,128
Sn lng duy tr /
ngy
(sn phm)
169
Chi ph quan h
Chi ph tip khch
Chi ph hng hy
Chi ph thng tc cng
Chi ph dit cn trng
Chi ph mi gii chung
Chi ph vn chuyn
Chi ph sa cha (my in, my pha caf)
Chi ph khu hao sm
Chi ph thu ngoi gi xe
Chi ph phc v t chc s kin
2. Cc chi ph khc
Chi ph phc v
Hng tn kho
Tnh hung
CHI PH PHC V:
- Lng qun l
- Lng nhn vin
- Cm nhn vin
- Nng sut lao ng
- Gi lao ng
- Ma lao ng
HNG TN KHO
D tha nhiu s dn n tnh trng h hng, trm cp
Quy trnh order hng v kim sot hng tn kho
Tnh tin bng giy tay v ghi s t hn bin lai thu tin;
n cp cc chai ru;
Rt thiu: nhn vin pha ch c rt t hn nh lng ly ru bn.
Bng cch s dng shot ong sai dung tch;
Tnh tin khch theo gi thng thng nhng ghi s theo gi happy hour
B qua hu ht cc loi ru mnh khi pha cocktaid tri cy (c bit
nu khch hi say)
Pha thm ru d sau khi khch ung vo ly ri tnh tin khch loi t
tin.
Bn li ru tha (nu khch b li ru t tin, nhn vin pha ch c
th gi li sau quy v bn li cho khch k tip);
Quy trnh