PHN TCH MI QUAN H GIA CHI PH - SN LNG - LI NHUN

MC TIU HC TP
Xc nh c sn lng ha vn, doanh thu ha vn Xc nh c sn lng bn hoc doanh thu t c mc li nhun mong mun C kh nng ng dng phn tch CVP xc nh nh hng ca s thay i ca nh ph, bin ph, gi bn, v sn lng ln li nhun ca doanh nghip Son tho c bo co thu nhp theo s d m ph Hiu c tm quan trng ca cu trc chi ph trong phn tch CVP Nm c cc gi thit s dng trong phn tch CVP
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GII THIU
Nh qun l quan tm n kh nng to ra li nhun cho doanh nghip phi nm c mi quan h gia ba nhn t Chi ph, Sn lng (doanh thu), v Li nhun. Li nhun = Doanh thu Chi ph Phn tch mi lin h gia chi ph - sn lng - li nhun (vit tt phn tch CVP) l vic nghin cu hnh vi ca tng doanh thu, tng chi ph,v c bit l li nhun khi c s thay i mc hot ng (v d: sn lng), gi bn, v cc bin ph v nh ph.

GII THIU (tt)

Phn tch CVP ng mt vai tr quan trng trong qun tr doanh nghip. Phn tch CVP l mt cng c qun l, c s dng trong vic lp k hoch v nhiu tnh hung ra quyt nh
Cn phi bn bao nhiu sn phm doanh nghip t ha vn? Cn phi bn bao nhiu sn phm t c mc li nhun mong mun? Doanh thu, chi ph, v li nhun b nh hng nh th no nu sn lng bn gia tng? Quyt nh tng/gim gi bn s nh hng nh th no n doanh s v li nhun? Quyt nh tng chi ph tip th s nh hng nh th no n li nhun? N lc ct gim chi ph s nh hng nh th no n gi bn, sn lng, v li nhun? v.v

CC THUT NG/KHI NIM

Phn tch CVP c thc hin da trn cch phn loi chi ph theo cch ng x (phn loi chi ph theo bin ph v nh ph) Bo co thu nhp c s dng trong phn tch CVP c thit lp trn c s phn loi chi ph theo bin ph v nh ph. Chng ta tm gi, bo co thu nhp ny l bo co thu nhp theo s d m ph thun li cho vic nghin cu, chng ta xem xt s liu v tnh hnh sn xut kinh doanh ca Cng ty H nh sau:
Gi bn n v (P) Sn lng (Q) Bin ph n v (UVC) nh ph (FC) $250 400 n v/thng $ 150 $35.000/thng
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CC THUT NG/KHI NIM (tt)

Bo co thu nhp ca Cng ty H c thit lp t cc s liu trn nh sau: Cong ty H

Bao cao thu nhap

Thangnam 200N
Tng Doanh thu Tr: Chi ph bin i S d m ph Tr: Chi ph c nh Li thun $ 100.000 60.000 40.000 35.000 5.000 Tnh cho 1 n v 250 150 100 T l (%) 100 60 40

CC THUT NG/KHI NIM (tt)

Doanh thu: l dng ti sn thu c (hin ti hoc trong tng lai) t vic tiu th (cung cp sn phm hoc dich v cho khch hng) V c bn, doanh thu c xc nh bng tch s gia gi bn v sn lng tiu th (l cc cn c iu khin s pht sinh ca doanh thu) Doanh thu (TR) = Gi bn (P) x Sn lng (Q) Doanh thu s c ghi nhn khi sn phm hoc dch v c xc nh l tiu th
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CC THUT NG/KHI NIM (tt)

Tng chi ph bao gm bin ph v nh ph: Tng chi ph (TC) = Bin ph (VC) + nh ph (FC) Li nhun hot ng (operating profit - OP) l chnh lch gia tng doanh thu v tng chi ph t hot ng SXKD chnh ca doanh nghip: Li nhun hot ng = Tng doanh thu Tng chi ph Li nhun thun (net profit - NP) l li nhun hoat ng, cng vi li nhun khc sinh ra t hot ng kinh doanh (v d nh li nhun ti chnh), tr cho thu thu nhp doanh nghip
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CC THUT NG/KHI NIM (tt)

S d m ph hay cn gi l gi tr ng gp (contribution margin) l chnh lch gia tng doanh thu v tng chi ph kh bin: S d m ph = Tng doanh thu - Chi ph kh bin S d m ph n v = Gi bn - Chi ph kh bin n v (UCM) (P) (UVC)

S d m ph c dng trang tri cc chi ph bt bin v phn cn li sau l li nhun thc hin c trong k: + S d m ph > Tng nh ph ---> C li + S d m ph = Tng nh ph ---> Ha vn + S d m ph < Tng nh ph ---> L

CC THUT NG/KHI NIM (tt)

Tr li v d ca Cng ty H, tng doanh thu l $100.000 v tng bin ph l $60.000. Do vy, tng s d m ph t c l $40.000 S d m ph ny dng trang tri $35.000 nh ph. V th, Cng ty t c $5.000 li nhun trc thu Gi bn n v l $250 v bin ph n v l $150, do vy s d m ph n v l $100 (= 250 150) Cng ty bn c 400 sn phm/thng, nn tng s d m ph t c l $40.000 (= 400 x 100)

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CC THUT NG/KHI NIM (tt)

T l s d m ph (%): T s gia tng s d m ph v tng doanh thu: T l s d m ph = S d m ph / Tng doanh thu T l s d m ph = S d m ph n v/ Gi bn T l s d m ph rt c ch v n cho bit c mt cch nhanh chng s d m ph s v li nhun b nh hng nh th no khi doanh thu bin ng.

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CC THUT NG/KHI NIM (tt)

i vi Cng ty H, tng doanh thu l $100.000 v tng bin ph l $60.000. Do vy, t l s d m ph l 0.4 (40%) Chng ta cng c c p s trn khi ly s d m ph n v ($100) chia cho gi bn n v ($250) Khi doanh thu tng 30% (tng $30.000), s d m ph s tng mt lng bng 40% x 30.000 = 12.000 Nu nh ph khng tng, lng tng ln ca s d m ph chnh l lng tng ln ca li nhun

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CC GI THIT TRONG PHN TCH CVP

Tng chi ph c th c phn loi thnh 2 thnh phn l bin ph v nh ph Tng doanh thu v tng chi ph c quan h tuyn tnh vi sn lng (trong phm vi ph hp) Gi bn n v, bin ph n v, v nh ph xc nh c C cu doanh thu ca cc sn phm khng i khi tng sn lng cc sn phm tiu th c thay i Tn kho thnh phm u k v cui k bng nhau (gi thit rng, s lng sn phm sn xut v tiu th trong k l bng nhau) Khng quan tm n gi tr theo thi gian ca ng tin (phn tch CVP c s dng trong quyt nh ngn hn)

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PHN TCH IM HA VN (BREAK-EVEN ANALYSIS)

IM HA VN L G? L mc hat ng (V d: khi lng sn phm tiu th, doanh thu tiu th) m ti doanh thu cn bng chi ph (li nhun bng khng) PHNG PHP XC NH IM HA VN: (Trng hp: Cng ty sn xut v tiu th 1 loi sn phm) Gi P l gi bn UVC l bin ph n v FC l nh ph TC l tng chi ph Q l sn lng TR l tng doanh thu NP l li nhun

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PHN TCH IM HA VN Xc nh sn lng ha vn

Ta c: Li nhun NP NP = Doanh thu - Chi ph = TR - TC = P*Q - (FC + UVC*Q)

(1)

Ti im ha vn: NP = 0 (1) P*Q - (FC + UVC*Q) (P-UVC)Q QBEP

=0 = FC = FC / (P-UVC) (2)

Sn lng ha vn = nh ph / S d m ph n v
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PHN TCH IM HA VN Xc nh doanh thu ha vn

Doanh thu ha vn: TRBEP = P*QBEP = Gi bn * Sn lng ha vn (3) Thay QBEP = FC/(P-UVC) vo (3): TRBEP = P* [FC/(P-UVC)] TRBEP = FC/[(P-UVC)/P]

T l s d m ph

Doanh thu ha vn = nh ph/T l s d m ph

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PHN TCH IM HA VN
Tr li v d ca Cng ty H, tng nh ph (FC) l $35.000 v s d m ph n v l $100. Vy sn lng ha vn ca Cng ty s l 350 n v sn phm (= 35.000/100)
FC 35.000 = = = 350 P - UVC 250 - 150

Qhv

Vi t l s d m ph l 0.4, Cng ty s t doanh s ha vn $87.500 (=35.000/0.4)

FC 35.000 35.000 = = = $87.500 P - UVC 250 - 150 0. 4 P 250
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TRhv =

PHN TCH IM HA VN Bng th

th ha vn l cng c trc quan, gip cho nh qun l trong vic phn tch ha vn thun li. th ha vn gip nh qun l thy c mi quan h gia mc hat ng vi li nhun t c mt cch r rng, d hiu. ---> c s dng ph bin hn dng cng thc

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 TH HA VN
280000 260000 240000 220000 200000 180000 160000 140000 120000 100000 80000 60000 40000 20000 0 0 100 200 300 400 500 600 700 800 900 1000

LI

im ho vn

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 TH LI NHUN
70000 60000 50000 40000 30000 20000 10000 0 -10000 0 -20000 -30000 -40000

LI

100
L

200

300

400

500

600

700

800

900

1000

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PHN TCH LI NHUN

Bi ton: Cng ty phi sn xut v tiu th bao nhiu sn phm (hoc phi thc hin doanh thu bao nhiu) t c li nhun mong mun NPEBT (li nhun trc thu)? Q = (FC+ NPEBT)/(P-AVC)
Sn lng = (nh ph+Li nhun mong mun)/ S d m ph n v

Chng minh: NPEBT NPEBT (P-UVC)Q Q

= TR - TC = P*Q - (FC + UVC*Q) = FC+ NPEBT = (FC+ NPEBT)/(P-UVC)

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PHN TCH LI NHUN

nh hng ca thu li tc (thu thu nhp doanh nghip) Bi ton: Cng ty phi sn xut v tiu th bao nhiu sn phm (hoc phi thc hin doanh thu bao nhiu) t c li nhun sau thu mong mun NPEAT (after-tax expected profit)? NPEAT Q = (FC + ) /(P - UVC ) 1- t trong : Lu : t l thu sut thu thu nhp doanh nghip

NPBT = NPAT /(1-t)

trong , NPBT l li nhun trc thu thu nhp doanh nghip
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PHN TCH LI NHUN

Tr li v d ca Cng ty H, nu Cng ty mun t c li nhun trc thu l $40.000/thng th Cng ty phi bn c bao nhiu sn phm?

FC + NPEBT 35.000 + 40.000 75.000 = = 750 = Qe = 100 250 - 150 P - UVC

Lc ny, doanh thu cn t c s l $187.500 (=750 x 250) Cu hi: Cng ty cn t c mc li nhun sau thu l $36.000 th Cng ty phi bn c bao nhiu sn phm? Bit rng, Cng ty chu thu thu nhp doanh nghip 28%.

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PHN TCH IM HA VN Trng hp cng ty sn xut nhiu loi sn phm

Bi ton: Xt trng hp cng ty sn xut v tiu th N loi sn phm khc nhau, vi khi lng d kin ca mi loi: Loi sn phm Khi lng d kin: Bin ph n v Gi bn Tng nh ph ca cng ty 1 Q1 UVC1 P1 FC 2 Q2 UVC2 P2 N QN UVCN PN

Yu cu: Xc nh tng sn lng ha vn ca cng ty, sn lng ca tng loi sn phm cng ty ha vn.
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PHN TCH IM HA VN Trng hp cng ty sn xut nhiu loi sn phm

Xc nh sn lng ha vn: p dng cng thc: Sn lng ha vn = nh ph/S d m ph n v Thay ch tiu S d m ph n v trong cng thc bng ch tiu S d m ph n v trung bnh c trng s (weighted average unit contribution margin) Gi ti (i = 1N) l t trng ca loi sn phm loi i:

ti = Qi/Q

(Q = Q1 + Q2 + + QN)

S d m ph n v trung bnh c trng s = ti(Pi - UVCi)

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PHN TCH IM HA VN Trng hp cng ty sn xut nhiu loi sn phm

Xc nh sn lng ha vn: (tip theo) Tng sn lng ha vn ca Cng ty:

QBEP = FC/ ti(Pi - UVCi)

Sn lng ca tng loi sn phm cng ty ha vn:

Qi = QBEP*ti
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PHN TCH IM HA VN Trng hp cng ty sn xut nhiu loi sn phm

V d: Cng ty X sn xut v tiu th 3 loi sn phm X, Y, Z vi cc thng tin nh sau: Loi sn phm Khi lng d kin: Bin ph n v Gi bn Tng nh ph ca cng ty X Y 5.000 8.000 1.000 1.200 2.500 3.000 500.000.000 Z 12.000 1.500 3.500

Yu cu: Xc nh tng sn lng ha vn ca cng ty v sn lng tng ng ca tng loi sn phm.

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p s:
Loi sn phm X Y T trng sn phm (ti) 0.2 0.32 S d m ph n v 1500 1800 S d m ph n v trung bnh: (1500x0.2 + 1800x0.32 + 2000x0.48) Tng sn lng ho vn: (500.000.000/1.863) Sn lng ho vn tng loi sn phm: 54466 87146 Z 0.48 2000 1836 272331 130719
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KT CU CHI PH (COST STRUCTURE)

Kt cu chi ph l mt ch tiu tng i phn nh mi quan h t l gia cc chi ph kh bin v chi ph bt bin trong tng chi ph. Mt doanh nghip xc lp mt kt cu chi ph sao cho ph hp vi c im, yu cu v mc tiu kinh doanh ca mnh. Chn kt cu chi ph nh th no? - k hoch pht trin trc mt v di hn - s bin ng hng nm ca doanh s - thi ca nh qun l i vi ri ro

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Kt cu chi ph nh hng nh th no n li nhun?

Doanh nghip X S tin Doanh thu Chi ph bin i S d m ph Ch ph c nh Li thun n by kinh doanh $ $ $ $ $ 100,000 60,000 40,000 30,000 10,000 4 % 100 $ 60 $ 40 $ $ $ Doanh nghip Y S tin 100,000 20,000 80,000 70,000 10,000 8
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% 100 20 80

DOANH THU TNG 50%

Doanh nghip X S tin Doanh thu Chi ph bin i S d m ph Chi ph c nh Li thun $ $ $ $ $ 150,000 90,000 60,000 30,000 30,000 % 100 60 40 $ $ $ $ $

Doanh nghip Y S tin 150,000 30,000 120,000 70,000 50,000 % 100 20 80

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DOANH THU GIM 50%

Doanh nghip X S tin Doanh thu Chi ph bin i S d m ph Chi ph c nh Li thun $ $ $ $ $ 50,000 30,000 20,000 30,000 (10,000) % 100 $ 60 40 $ $ $ $

Doanh nghip Y S tin 50,000 10,000 40,000 70,000 (30,000) % 100 20 80

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N BY KINH DOANH
L mt i lng nhm o lng mc s dng nh ph trong kt cu chi ph ca mt t chc. H s n by kinh doanh = S d m ph/li thun

Nhng cng ty c nh ph chim t trng ln trong tng chi ph th h s n by kinh doanh s ln. ngha: n by kinh doanh cp n kh nng ca nh qun l trong vic gia tng li nhun khi doanh thu tng.
Mc tng li nhun = Mc tng doanh thu * h s n by kinh doanh

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N BY KINH DOANH
Vi Cng ty H, h s n by kinh doanh ti mc doanh thu $100.000 l 8 (=40.000/5.000) Khi doanh thu tng 30%, li thun ca Cng ty s tng 240% (=8 x 30%), tc tng $12.000 (240% x 5.000) Lu : Kt qu ny ch ng khi nh ph ca Cng ty khng gia tng

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NG DNG PHN TCH CVP TRONG CC TNH HUNG RA QUYT NH

Phn tch CVP c cc nh qun l ng dng ph bin trong vic lp k hoch v ra quyt nh kinh doanh. Cc nh qun l s dng phn tch CVP xem xt nh hng ca cc quyt nh ca h n li nhun ca cng ty.
Chnh sch v nh ph Chnh sch v bin ph Chnh sch v gi bn Chnh sch v kt cu gi bn S phi hp cc chnh sch v chi ph, gi bn

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NG DNG PHN TCH CVP TRONG CC TNH HUNG RA QUYT NH

Chng ta ly s liu ca cng ty H minh ha cho cc ng dng sau y. Cc s liu v doanh thu v chi ph ca cng ty nh sau:
Gi bn Bin ph nh ph Sn lng hin ti $ 250/n v $ 150/n v $ 35.000/thng 400 n v/thng

Vi cc thng tin trn, bo co thu nhp ca Cng ty c thit lp nh sau:

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NG DNG PHN TCH CVP TRONG CC TNH HUNG RA QUYT NH

CNG TY H BO CO THU NHP Thngnm N
Tng Doanh thu Tr: Chi ph bin i S d m ph Tr: Chi ph c nh Li thun $ 100.000 60.000 40.000 35.000 5.000 Tnh cho 1 n v 250 150 100 T l (%) 100 60 40

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NG DNG PHN TCH CVP TRONG CC TNH HUNG RA QUYT NH

Chng ta s s dng cc s liu ny ch ra nh hng ca nhng bin ng trong chi ph kh bin, chi ph bt bin, n gi bn v doanh s n qu trnh sinh li ca cng ty. Chng ta s nghin cu vic ny thng qua cc tnh hung khc nhau di y:

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TNH HUNG 1 CHI PH BT BIN V DOANH S BIN NG

Nh qun l hy vng rng nu tng chi ph qung co hng thng ln thm $10.000 th doanh s bn s tng 30%. Hi cng ty c nn u t thm vo chi ph qung co hay khng? Phn tch: S d m ph tng thm (30.000 x 40%) Tr: nh ph tng thm Li nhun tng thm

$ 12.000 $ 10.000 $ 2.000

Kt lun: Cng ty nn xem xt thc hin chng trnh qung co thc y doanh s ( sau khi phn tch thm cc thng tin nh tnh)

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TNH HUNG 2 CHI PH KH BIN V DOANH S BIN NG

Vn gi s rng cng ty H hin bn c 400 sn phm/thng. Nh qun l d tnh s dng cc b phn cu thnh r hn trong vic sn xut sn phm v iu ny s tit kim c $25/sn phm. Tuy vy, do thay th nguyn liu sn xut nn cht lng sn phm s b gim xung cht t v chnh iu ny lm cho mc tiu th hng thng c th gim xung cn 350 sn phm. Quyt nh trn c c thc hin hay khng? Phn tch: S d m ph n v d kin Tng s d m ph d kin (350 x 125) Tng s d m ph hin ti S d m ph tng thm Li nhun tng thm Kt lun: K hoch nn xem xt thc hin
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$125 $43.750 $40.000 $3.750 $3.750

TNH HUNG 3 CHI PH C NH, GI BN, SN LNG BIN NG

tng doanh s, nh qun l d nh gim gi bn $20/sn phm ng thi tng chi ph qung co ln thm $15.000/thng. Nh qun l hy vng rng nu thc hin iu ny th sn lng tiu th hng thng c th tng ln 50%. C nn thc hin phng n trn hay khng? Phn tch: (bi tp dnh cho sinh vin)

p s: Li thun d kin s gim $7.000 (so vi phng n hin ti)

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TNH HUNG 4
CHI PH BT BIN, KH BIN, SN LNG BIN NG
Nh qun l mun thay th vic tr lng cho ngi bn hng vi mc lng c nh hin nay l $6.000/thng bng cch chi tr lng theo s lng sn phm bn c vi mc $15/sn phm. Nh qun l cho rng phng php tr lng mi c th thc y vic bn hng v lm cho doanh s tng 15%. Phng php tr lng ny c nn thc hin hay khng? Phn tch: (bi tp dnh cho sinh vin)

p s: Li thun d kin s tng $5.100 (so vi phng n hin ti)

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TNH HUNG 5 THAY I KT CU GI BN

Vn gi s hin ti cng ty tiu th c 400 sn phm/thng. Cng ty c mt c hi bn thm 150 sn phm cho mt nh bun nu nh cng ty a ra mt mc gi m nh bun ny chp nhn c. Nu nh cng ty mun kim thm $3.000 li nhun hng thng th cng ty phi nh gi bn sn phm cho nh bun ny nh th no? Phn tch: (bi tp dnh cho sinh vin)

p s: Mc gi ti thiu l $170/1 sn phm

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