K TON QUN TR GVHD: TS. ON NGC QUBI TP K TON QUN TR C8&C9

CHNG 8Bi 1: (vt: ng)1. Xc nh t l s tin tng thm, lp phiu nh gi bn sn phm X theo phng php ton b v trc tip. Phng php ton b Chi ph nn = 28.000 + 16.000 + 22.000 = 66.000 T l s tin tng thm = 68,18% S tin tng thm = 66.000 * 68,18% = 45.000PHIU NH GI BN MT N V SN PHM(theo phng php ton b)

Chi ph nn

Chi ph nguyn vt liu trc tip28.000

Chi ph nhn cng trc tip16.000

Chi ph sn xut chung22.000

Cng66.000

S tin tng thm45.000

Gia bn111.000

Phng php trc tip Chi ph nn = 28.000 + 16.000 + 10.000 + 12.000 + 3.000 = 69.000 T l s tin tng thm = 60,87% S tin tng thm = 69.000 * 60,87% = 42.000PHIU NH GI BN MT N V SN PHM(theo phng php trc tip)

Chi ph nn

Bin ph nguyn vt liu trc tip28.000

Bin ph nhn cng trc tip16.000

Bin ph sn xut chung10.000

Bin ph bn hng12.000

Bin ph qun l doanh nghip3.000

Cng69.000

S tin tng thm45.000

Gia bn111.000

2. nh gi bn sn phm. im ha vn vi mc gi 135.000/sn phmSn lng tiu th ha vn = 3.485 sn phm Vi sn lng 7.800 sn phm bn th cng ty t trn im ha vn. Vy 2.000 sn phm bn thm nm trong nng lc sn xut d tha ca cng ty. Li nhun t c khi bn 7.800 sn phm vi gi 135.000 (135.000 69.000) * 7.800 230.000.000 = 284.800.000 Li nhun cng ty mong mun t c khi bn thm 2.000 sn phm 354.800.000 284.800.000 = 70.000.000 Gi bn ti thiu cng ty chp nhn 69.000 + 4.000 + = 108.000 / sn phm Gi bn ti a m khch hng chp nhn: 135.000 * (1 0,2) = 108.000 / sn phmKt lun: Vi mc gi 108.000 / sn phm th cng ty t li nhun mong mun v cng tha iu kin gim gi ca khch hng. Vy cng ty nn thc hin thng v ny.Bi 2: (vt: ng) Lp phiu tnh gi bn cho 1 sn phm MMc hon vn mong mun = ROI x ti sn hot ng bnh qun = 20% x 1.750.000.000 = 350.000.000 T l s tin tng thm = x 100% 125% = x 100% Tng nh ph = 650.000.000 SDP n v = = = 26.000 /spS lng sp tiu th = = 38.461 sp

Ta c: Chi ph nn cho 1 sp: 800.000.000 : 38.461 = 20.800 S tin tng thm cho 1 n v sp: 20.800 x 125% = 26.000PHIU NH GI BN MT N V SP M (pp trc tip)

Chi ph nn cho 1 sp20.800

S tin tng thm cho 1 n v sp26.000

Gi bn46.800

Bi 3: (vt:1.000)1. Xc nh gi bn mc tiu: T l s tin tng thm = x 100%= 20%

PHIU TNH GI BN D KIN SN PHM C:

Chi ph nn

Chi ph NVLTT200

Chi ph NCTT60

Bin ph SXC100

- Bin ph BH & QLDN40

Cng400

S tin tng thm ( 400 x 20%)80

Gi bn480

Nhn thy gi bn d kin sn phm C ca cng ty l 480/sp > Gi bn sn phm C trn th trng (460/sp). Bn cnh , cng ty khng c th mnh cnh tranh vi cc i th cng ngnh nn cng ty khng th bn sn phm C vi gi d kin.1. Tnh s tin tng thm v t l hon vn u t: cng ty c th bn sn phm C bng vi gi th trng l 460 th:S tin tng thm l: 460 - 400 = 60. T l s tin tng thm = 60/400 x 100%= 15% 15% = T l hon vn u t = -5 %.

Bi 4: (vt: 1.000)1. Tnh gi mt gi lao ng trc tip c tnh. Gi 1h cng lao ng trc tip c tnh=

Chi ph NCTT tnh trn 1h LMc hon vn mong mun tnh trn 1h L++Chi ph phc v v qun l tnh trn 1h L

Tng s gi LTT trong nm: 10 * 48 * 50 = 24.000 (gi) Chi ph NCTT tnh trn 1h L: = 20 Chi ph phc v v qun l tnh trn 1h L:= 12,52 Mc hon vn mong mun tinh trn 1h L: 5 Gi 1h cng lao ng trc tip c tnh: 20 + 12,52 + 5 = 37,522. Tnh t l s tin tng thm tnh gi bn ph tng Chi ph QLPV: 20.000 + 20.000*20% + 16.200 + 8.000 + 12.000 + 15.000 = 75.200 Li nhun mong mun: 15% * 300.000 = 45.000 T l s tin tng thm: (75.200+45.000)/300.000 = 40,07%3. Xc nh gi ca cng vic sa cha tiu hao 20 gi lao ng v 200 chi ph ph tng: Gi ca thi gian LTT (20gi * 37,52)750,4

Gi ca NVL s dng:

Gi ca NVL ghi trn ha n200

S tin tng thm (200 * 40,07%)80,14

Tng gi ca vic sa cha1030,54

Bi 5 (vt: 1.000)1. Tnh gi bn d kin cho mt cng vic sa cha phi thc hin ht 10 gi cng sa cha v tr gi mua ph tng thay th s dng l 100. Tng thi gian LTT trong nm: 20 * 48 * 50 = 48.000 (gi) Chi ph NCTT trn 1h L: (400.000 + 19%*400.000)*48.000 = 9,92 Chi ph QLPV trn 1h L: (60.000x1,19+50.000+25.000+5.000+16.600)/48.000 = 3,5 Li nhun mong mun trn 1h L : 12 Gi 1h cng LTT : 9,92 + 3,5 + 12 = 25,42 Chi ph QLPV: 50.000*1,19 + 40.000 + 41.000 + 8.000 + 1.500 = 150.000 Li nhun mong mun: 10% * 500.000 = 50.000 T l s tin tng thm: (150.000 + 50.000)/ 500.000 = 40%

Gi ca thi gian LTT (10gi * 25,42)254,2

Gi ca NVL s dng

Gi ca NVL ghi trn ha n100

S tin tng thm (100 * 40%)40

Tng gi ca vic sa cha394,2

2. Xc nh s gi sa cha ha vn v mc doanh thu ph tng ha vn. Gi 1 gi cng sa cha : 25,42 Li nhun mong mun trn 1h LTT: 0 Gi 1 gi LTT : 9,92 Gi chi ph QLPV tnh trn 1h LTT ha vn: 25,42 - 9,92 = 15,5 S gi cng sa cha ha vn: = 10.839 giTa c: T l s tin tng thm: 40% LN mong mun/CP nn: 0% T l chi ph QLPV/CP nn: 40%Trong : Chi ph QLPV = Lng NVQLPV + nh ph kinh doanh ph tng = % (lng NVQLPV/Doanh thu)* Doanh thu ha vn + 90.500 = (50.000*1,19/500.000* 1,4) * DTHV + 90.500 = 8,5% * DTHV + 90.500 Chi ph nn = DTHV/1,4 8,5%* DTHV + 90.500 = 40% * (DTHV/1,4)Vy DTHV = 450.890 Bi 6 (vt: 1.000)Gi bnDoanh thuBin phnh phLi nhun

1.50150.000142.00022.000-14.000

1.60144.000120.60022.000+1.400

1.70136.000102.40022.000+11.600

1.80126.00086.80020.000+19.200

1.90114.00073.20020.000+20.800

2.00100.00058.00020.000+22.000

Mc gi bn c li cho cng ty nht l mc gi bn 2.000/sp, ti mc gi bn ny li nhun cng ty thu c l ln nht (22.000.000)

Bi 7: (vt: 1.000)1. Lp phiu tnh gi bn sn phm. Chi ph nn = 160 + 60 + 80 = 300 T l s tin tng thm = 7,67% S tin tng thm = 300 * 7,67% = 23PHIU NH GI BN MT N V SN PHM(theo phng php ton b)

Chi ph nn

Chi ph nguyn vt liu trc tip160

Chi ph nhn cng trc tip60

Chi ph sn xut chung80

Cng300

S tin tng thm23

Gia bn323

2. Quyt nh ca Gim c l ng hay sai? Cn c thm thng tin g ra quyt nh? Quyt nh ca gim c cng ty cha th khng nh l ng hay sai. V nhng thng tin trn khng xc nh chi ph khi cng ty bn thm 20.000 sn phm l bao nhiu. a ra quyt nh th cn phi phn loi nhng chi ph trn theo cch ng x ca chi ph bit c bin ph n v, ng thi cn phi bit vic thc hin n t hng ny c nh hng n th phn hin ti ca cng ty trn th trng khng.3. Quyt nh v vic thc hin hp ng hay khng? Vi 100.000 sn phm sn xut v tiu th, cng ty t li nhun 100.000. Vy cng ty sn xut thm 20.000 sn phm trong nng lc sn xut d tha. Gi bn ti thiu ca 20.000 sn phm: 160 + 60 + 80 * 0,1 + 22 * 0,2 + 60 * 0,02 = 233,6 Vi gi 300/sp m khch hng ngh th khi bn 20.000 sn phm li nhun cng ty tng thm: (300 233,6) * 20.000 = 1.328.000 Cng ty nn bn.Bi 8: (vt: 1.000)1. Bin ph n v mt sn phm trong trng hp sn xut thm 3.000 sp: CP NVLTT: 38,8 CP NCTT: 9,7 CPSXC: 2,3 CP BH v QLDN: 1,5 (=1,7 -0,2)Cng: 52,3Do cng ty p ng nhu cu 3.000 sp trn bng cng sut nhn ri nn gi bn 3.000sp trn khng cn b p nh ph S d m ph tng ln chnh l li nhun tng thm, ta c:Vic thc hin n t hng 3.000 sp s lm li nhun cng ty tng thm: (75,3 52,3) * 3.000= 69.0002. Bin ph n v mc cng sut bnh thng: 38,8 + 9,7 + 2,3 + 1,7 = 52,5 sn xut thm n t hng c bit 3.000sp, cng ty cn hy sinh vic bn 3.000sp ra bn ngoi ti mc gi 81,1/sp. Mi sn phm bn ra trn th trng c s d m ph n v l 28,6 (=81,1 52,5). Nh vy chi ph c hi tnh cho 1 sn phm trong n t hng 3.000 sp l 28,6/sp.3. Mi sn phm mc cng sut bnh thng c s d m ph n v l 28,6, do cng ty khng cng sut nhn ri sn xut thm c 3.000 sp theo n t hng c bit, nn cng ty phi ct gim 1.000sp bn ra trn th trng (do 2.000sp cn li trong nng lc sn xut nhn ri). Nh vy chi ph c hi tnh trn 1 sp ca n t hng: (29,6 * 1.000) / 3.000 = 9,53Bin ph n v52,5

Chi ph c hi tnh cho 1 sp ca n t hng c bit9,53

Gi bn thp nht62,03

Bi 9: (vt: ng)1. La chn gia vic nhn hoc hy hp ng.Ta c: Bin ph sn xut chung :Gi cho thu theo phng php trc tip: BP NVLTT: 36.000.000 BP NCTT: 41.600.000 BP SXC: 10.400.000 CNG 87.400.000V trong iu kin kh khn ca doanh nghip trong khi li mun gi nhn cng c tay ngh cao kh tuyn dng , gim c DN nn nhn hp ng ny v n c mc gi cao hn chi ph nn ca hp ng Khi thc hin hp ng, cng ty s c mt khon s d m ph b p nh ph pht sinh.1. Trnh by nhng im c li v bt li ca vic s dng phng php trc tip nh gi bn trong trng hp c bit.

Bi 10: (vt: 1.000)1. Lp bo co kt qu hot ng kinh doanh nm 20x0BO CO KT QU HOT NG KINH DOANH NM 20X0

Doanh thu 650.000650.000

(Tr) Bin ph

Chi ph bn hng 50.000

Gi vn hng bn 100.000 150.000

S d m ph 500.000

(Tr) nh ph

Chi ph qun l doanh nghip 190.000

Gi vn hng bn 20.000

Chi ph bn hng 40.000 250.000

Li nhun 250.000

2. Phiu nh gi bn 1 n v sn phm BChi ph nn

Chi ph NVL trc tip10

Chi ph nhn cng trc tip12

Bin ph sn xut chung1

Bin ph bn hng2

Cng25

S tin tng thm (25x80% )20

Gi bn45

3. Bo co b phn ca cng ty X nm 20x1Cng ty XBO CO KT QU HOT NG KINH DOANH NM 20X1Tng cngSn phm ASn phm B

Doanh thu2.000.000650.0001.350.000

Tr: Bin ph900.000150.000750.000

S d m ph1.100.000500.000600.000

Tr: nh ph b phn360.00060.000300.000

S d b phn740.000440.000490.000

Tr: nh ph chung190.000--

Li nhun550.000--

4. La chn nn tip tc hp ng hay ngng hp ng.Ch tiun v Tng cng

Bin ph25375.000

Chi ph c hi6,667 ((20x5.000)/15.000)100.000

Gi bn thp nht31,667475.000

Theo s liu tnh ton trn, cng ty c th chp nhn hp ng vi mc gi thp nht l 31.667/sp, v khch hng A t hng vi gi 90.000/sp > 31.667/sp nn cng ty nn thc hin hp ng ny.CHNG 9Bi 1: (vt: 1.000) La chn gia phng n gi my c v phng n mua my miChi ph nhn cng tit kim c nu thc hin phng n mua TSC mi96.000

Chi ph sa cha, bo tr tit kim c nu thc hin phng n mua TSC mi36.000

Chi ph khc tit kim c nu thc hin phng n mua TSC mi24.000

Khu hao TSC mi(170.000)

Tin thu bn TSC c60.000

Li nhun tng do s dng my mi 46.000

Qua s liu phn tch trn, cng ty M nn mua TSC mi v qua 4 nm li nhun cng ty s tng 46.000.000 nu thc hin phng n mua TSC mi thay cho TSC c.Bi 2: (vt: ng)1. Cng ty c nn thc hin hp ng hay khng? Bin ph n v: 1.000 + 500 + 200 + 250 = 1.950 Gi bn : 3.950 S d m ph n v: 2.000 Phng n 1: sn lng sn xut v tiu th: 60.000 sn phm Phng n 2: tng chi ph qung co 12.000.000, mc tiu th tng 15%Phng n 1Phng n 2Chnh lch

Doanh thu237.000.000272.550.000 35.550.000

CP NCTT(30.000.000)(34.000.000)(4.500.000)

CP NVLTT(60.000.0000(69.000.000)(9.000.000)

Bin ph SXC(12.000.000)(13.800.000)(1.800.000)

CP qung co-(12.000.000)(12.000.000)

Li nhun sau 1 nm135.000.000143.750.0008.250.000

Kt lun: nu cng ty tng chi ph qung co thm 12.000.000/ nm th li nhun cng ty tng thm 8.250.000/nm. Vy cng ty nn thc hin phng n ny.2. La chn ca cng ty v vic ngng sn xut hay tip tc sn xut. Ngng sn xutSn xutChnh lch

Doanh thu-15.800.00015.800.000

CP NVLTT-(4.000.000)(4.000.000)

CP NCTT-(2.000.000)(2.000.000)

BP SXC-(800.000)(800.000)

nh ph SXC(3.900.000)(6.500.000)(2.600.000)

nh ph bn hng(2.100.000)(3.000.000)(900.000)

Li nhun(6.000.000)(500.000)5.500.000

Qua bng phn tch trn, c th kt lun rng cng ty nn tip tc sn xut, v nu ngng sn xut cng ty s l thm 5.500.000 ng.Bi 3: (vt: 1.000)1. Tnh chi ph c hi khi thc hin n t hng mi:Doanh nghip cn gim 50% lng hng bn ra th trng t do p ng 4.000sp cho khch hng mi => S lng hng ang tiu th trn th trng t do bnh thng l 4.000: 50% = 8.000sp n gi bn trn th trng t do Bin ph n v:+ Bin ph NVLTT: 16.800.000 : 8.000 = 2.100+ Bin ph NCTT: 18.000.000 : 8.000 = 2.250 Cng: 4.350 S d m ph n v: 7.500 4.350 = 3.150 /spNh vy chi ph c hi trn 1 sp cung cp cho khch hng mi l 3.150/sp.1. Gi bn thp nht cho hp ng ny c xc nh nh sau:Ch tiun v

Bin ph ( 5 + 6+ 9.000.000/4.000)13.250

Chi ph c hi3.150

Gi bn thp nht16.400

Do gi bn thp nht nh hn n gi bn (16.400/sp chi ph sn xut/n v sn phm E (75.000>70.000). b. Nu chp nhn th so vi vic khng mua ngoi, li nhun s gim 5.000/sp (75.000-70.000) tnh cho 10.000 sp E th tng li nhun s gim 50.000.000 c. B phn C cn cn nhc ti nhng phng n khc c th thc hin hay khng khi i mua ngoi a ra quyt nh ph hp. V nu i mua ngoi, b phn C c th cho thu my mc, thit b, nh xng pht sinh chi ph c hi ca vic tip tc sn xut, t gi mua ngoi c th thp hn chi ph sn xut/sp.

Bi 9: (vt: 1.000) Phng n 1: mua thit b mi tip tc sn xut sn phm X. Phng n 2: ngng sn xut v mua sn phm X t nh cung cp bn ngoi. Mc nng lc sn xut v tiu th 50.000 sn phm /nm.Phng n 1Phng n 2Chnh lch

n vTng sn vTng sn vTng s

Chi ph nguyn vt liu trc tip41720.850.000--41720.850.000

Chi ph nhn cng trc tip(198 * 0,75)148,57.425.000--148,57.425.000

Bin ph sn xt chung(129 * 0,75)96,754.837.500--96,754.837.500

nh ph lng nhn vin qun l v phc v phn xng211.050.000--211.050.000

nh ph khu hao thit b ti phn xng (1.350.000 + 15.000.000 : 5)874.350.000--874.350.000

nh ph chung phn b603.000.000--603.000.000

Chi ph c hi (cho thu phn xng)6,84342.000--6,84342.000

Gi mua ngoi--73036.500.000(730)(36.500.000)

Tng cng837,0941.854.50073036.500.000107,095.354.500

Kt lun: Cng ty nn chn phng n 2. Nu cng ty mua sn phm X t bn ngoi th tit kim c 5.384.500 chi ph so vi mua thit b mi tip tc sn xut sn phm X.Bi 10: (vt: 1000)CH TIUABC

Gi bn606580

(Tr) Bin ph364755

NVLTT182019

NCTT101520

BPSXC81216

SDP241825

S gi lao ng/sp234

SDP/gi lao ng1266.25

1. V cng ty cn nng lc nhn ri v c th b sung lao ng khi cn nn sn phm no c s d m ph/sp cao nht s c u tin sn xut => u tin sn xut sp C.1. S gi lao ng c gii hn nn sn phm no c s d m ph /1 gi lao ng cao nht s u tin sn xut => u tin sn xut sp A.