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Culture Documents
MC LC
1. Gii thiu................................................................................................................................... 1
2. Nhm hm ti chnh.................................................................................................................. 1
2.1. Khu hao TSC ....................................................................................................................... 1
2.2. Gi tr tng lai (FV) v gi tr hin ti (PV) ca ng tin ...................................................... 4
2.3. nh gi hiu qu v thm nh d n u t ......................................................................... 10
2.4. Mt s hm thng dng khc ................................................................................................. 18
2.4.1. Hm d tm ......................................................................................................................... 18
2.4.2. Hm d liu ........................................................................................................................ 19
3. Cc phng php d bo - Lp k hoch sn xut kinh doanh............................................ 21
3.1. Phn tch hi quy ................................................................................................................... 21
3.1.1. M hnh hi quy n bin ................................................................................................... 21
3.1.2. M hnh hi quy a bin...................................................................................................... 21
3.2 Goal Seek ............................................................................................................................... 22
4. Solver ....................................................................................................................................... 24
5. Phn tch hot ng kinh doanh ca doanh nghip .............................................................. 27
5.1. Tin lng v cc khon trch np theo lng trong doanh nghip ......................................... 27
5.1.1. Khi nim ........................................................................................................................... 27
5.1.2. Cc hnh thc tr lng ph bin trong DN ......................................................................... 28
5.2. Mua bn hng ha - tn kho hng ha .................................................................................... 28
5.2.1. Hot ng mua hng ha - vt t ......................................................................................... 29
5.2.1. Hot ng bn hng ha ...................................................................................................... 29
6. K nng son tho hp ng thng mi ............................................................................. 30
6.1. Nhng im chung cn quan tm khi son tho hp ng thng mi.................................... 31
6.2. K nng son tho mt s iu khon quan trng ca hp ng thng mi .......................... 33
7. Phng php vit mt bo co hot ng kinh doanh .......................................................... 38
7.1. Bo co khi qut kt qu hot ng kinh doanh thc hin trong k (thng, qu, nm),
hoc cc nm trc ....................................................................................................................... 38
7.1.2. Bo co tnh hnh doanh thu ................................................................................................ 39
7.1.3. Bo co thc hin chi ph .................................................................................................... 39
7.1.4. Bo co li nhun thun t hot ng kinh doanh ............................................................... 41
7.2. K thut son tho bo co v thuyt trnh vi ng dng MSOffice ....................................... 41
7.2.1. To lin kt n bng tnh Excel trong trang Word .............................................................. 41
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1. Gii thiu
Tin hc ng dng trong kinh t v qun tr kinh doanh l mt b phn ca tin hc qun
l nhm ng dng cc phng php qun l thng tin ca tin hc trong qun l kinh t
ni chung v trong cc loi hnh doanh nghip ni ring.
i tng nghin cu ca tin hc ng dng trong kinh t v QTKD l ton b d liu
nghin cu, cc hm, cc lnh, cng thc tnh, cc k thut ha, c s d liu, cc
k thut tng hp phn tch, xy dng m hnh kinh t, lp k hoch sn xut kinh
doanh, d bo kt qu hot ng sn xut kinh doanh lm cn c ra cc quyt nh
la chn ti u.
Phm vi nghin cu ca mn hc
- Nghin cu ng dng tng hp, x l, phn tch d liu v cc lnh vc kinh t, k
hoch, k ton qun tr, ti chnh, QTKD, d n u t, ngn hng, thng k, kinh t
lng,...
Cng c phn tch:
- Phn mm SPSS, Eviews, STATA: chuyn dng cho nghin cu thng k kinh t x
hi
- Phn mm MS Excel l mt bng tnh in t hin rt ph bin v d hc vi hng
lot cc nhm hm thng dng, hm ti chnh, thng k, gii c cc thut ton ti
u,...v nhiu tnh nng u vit khc nh v th, xut d liu ra nhiu dng khc
nhau phc v cho cc ng dng khc,...
Ni dung mn hc ny gii hn cho vic gii quyt cc bi ton thc t trong kinh t
v QTKD da trn cc hm thng k v ti chnh v cc thut ton ti u ha c
xy dng trn MS Excel.
2. Nhm hm ti chnh
2.1. Khu hao TSC
C nhiu phng php tnh khu hao ti sn nh: phng php khu hao theo ng
thng, khu hao theo s d gim dn trong khong thi gian xc nh, ...
Hm SLN() Straight line
Tnh khu hao cho mt ti sn theo phng php ng thng (t l khu hao tri u
trong sut thi hn s dng ca ti sn) trong mt khong thi gian xc nh.
C php: = SLN(cost, salvage, life)
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Cost : Gi tr ban u ca ti sn
Salvage : Gi tr thu hi c ca ti sn khi thanh l
Life : thi gian s dng ca ti sn
SLN() dng cng thc sau y tnh khu hao: SLN =
cos t salvage
life
V d:
Tnh khu hao bnh qun mi nm cho mt ti sn c gi tr ban u l 10.000.000
gi tr thu hi li khi thanh l l 1.200.000, c thi hn s dng 5 nm ?
= SLN(10000000, 1200000, 5) = 17600000
Hm DB() Declining Balance
Tnh khu hao cho mt ti sn s dng phng php s d gim dn theo mt mc c
nh (fixed-declining balance method) trong mt khong thi gian xc nh.
C php: = DB(cost, salvage, life, period, month)
Cost : Gi tr ban u ca ti sn
Salvage : Gi tr thu hi c khi thanh l ti sn
Life : thi gian s dng ca ti sn.
Period : K tnh khu hao. Period phi s dng cng mt n v tnh ton vi Life.
Month : S thng trong nm u tin (nu b qua, mc nh l 12)
Lu :
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V d:
Tnh khu hao theo pp s d gim dn kp cho mt ti sn c gi tr khi mua vo l
$2,400, gi tr thu hi c ca sn phm khi ht hn s dng l $300, hn s dng l
10 nm?
Hm SYD() Sum of Years Digit
Tnh khu hao cho mt ti sn theo gi tr cn li trong mt khong thi gian xc nh
(phng php tng s s nm s dng).
C php: = SYD(cost, salvage, life, per)
Cost : Gi tr ban u ca ti sn
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Lu :
V d:
FV = Pt (1 + r )n t
Hm FVSCHEDULE()
Tnh gi tr tng lai (Future Value) ca mt khon u t c li sut thay i trong
tng k.
C php: = FVSCHEDULE(principal, schedule)
Principal : Gi tr hin ti ca khon u t.
Schedule : L mt mng, mt dy cc ch cc mc li sut c p dng. Cc gi tr
trong schedule c th l s hoc cng c th l nhng trng, nu l nhng trng,
Excel s coi nh chng = 0, tc li sut = 0. Nu schedule l nhng gi tr khng phi
l s, FVSCHEDULE() s tr v gi tr li #VALUE!
Lu :
Gi P (principal) l s vn gc ban u, r1, r2, r3,... rn l cc mc li sut trong n nm
u t.
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V d:
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V d:
Bn mun c mt s tin tit kim l 300 triu ng sau 10 nm, bit rng li
sut ngn hng l 10% mt nm, vy t by gi bn phi gi vo ngn hng bao
nhiu tin?
= PV(10%, 10,, 300) = -115,66
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hng thng l $10,000 cho khon vay mua xe trong 4 nm vi li sut 12% mt nm l
$263.33; bn c th nhp -263.33 vo cng thc lm gi tr cho pmt.
Nu b qua pmt th bt buc phi c fv.
Pv : Gi tr hin ti (hin gi), hoc l tng gi tr tng ng vi mt chui cc
khon phi tr trong tng lai.
Fv : Gi tr tng li. Vi mt khon vay, th n l s tin n gc cn li sau ln tr li
sau cng; nu l mt khon u t, th n l s tin s c c khi o hn. Nu b
qua fv, tr mc nh ca fv s l zero (v d, sau khi bn thanh ton ht khon vay th
s n ca bn s bng 0).
Type : Hnh thc tnh li:
= 0 : Tnh li vo cui mi k (mc nh)
= 1 : Tnh li vo u mi k tip theo
Guess : Gi tr ca li sut hng nm (rate), do bn d on. Nu b qua, Excel s mc
nh cho guess = 10%.
Lu :
V d:
Gi s bn mun vay tr gp 8,000,000 trong 4 nm, nhn vin ngn hng sau
mt hi tnh ton, phn rng mi thng bn phi tr c gc ln li l 200,000.
Vy ngn hng tnh li sut hng thng (hoc li sut hng nm) cho bn l
bao nhiu ?
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dng 10%/12 cho rate v 4*12 cho nper; cn nu chi tr hng nm th dng
10% cho rate v 4 cho nper.
V d:
- Bn mua tr gp mt cn h vi gi 1,000,000,000, tr gp trong 30 nm, vi li
sut khng i l 8% mt nm trong sut thi gian ny, vy mi thng bn phi tr
cho ngi bn bao nhiu tin sau 30 nm th cn h thuc v quyn s hu
ca bn ?
= PMT(8%/12, 30*12, 1000000000) = 7,337,645
cng thc trn, i s fv = 0, l do sau khi thanh ton xong khon tin cui cng,
th bn khng cn n na.
Nhng nu ngm mt t, ta s thy mua tr gp.. thnh mua mc gp hn 2 ln! Khng
tin bn th ly p s nhn vi 12 thng nhn vi 30 xem..!!
- Bn mun c mt s tin tit kim l 50,000,000 sau 10 nm, bit rng li sut
(khng i) ca ngn hng l 12% mt nm, vy t by gi, hng thng bn phi
gi vo ngn hng bao nhiu tin ?
= PMT(12%/12, 10*12, 0, 50000000) = $217,354.74
cng thc trn, i s pv = 0, l do ngay t u, bn khng c ng no trong ngn
hng c.
2.3. nh gi hiu qu v thm nh d n u t
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Trong qu trnh u t s xut hin dng tin chi ra v dng tin thu vo
+ Dng tin ra mang du m (-)
+ Dng tin vo mang du dng (+)
Vic xc nh dng tin ra, dng tin vo ca u t l vn phc tp, nht l vic
xc nh dng tin vo. chnh xc ca vic xc nh dng tin nh hng rt ln
n quyt nh u t.
Ch : khi tnh ton NPV (hin gi thun) dng tin ra, vo khng bao gm vn u
t b ta ban u.
Hm NPV()
Gi tr hin ti thun (hin gi thun) ca mt khon u t l s chnh lch gia gi
tr hin ti ca khon thu nhp trong tng lai vi gi tr hin ti ca vn u t b ra.
Cng thc:
NPV =
Bt Ct
(1 + r)t
Phng php hin gi thun ca mt khon u t bng cch s dng t l chit khu
vi cc khon chi tr (hoc thu nhp) theo nhng k hn u n.
Hm ny thng c dng nh gi tnh kh thi v mt ti chnh ca mt d n
u t v l thuyt cng nh thc tin.
+ Nu kt qu ca NPV() > 0 th: nu cc d n l c lp th u c th chp thun.
Trng hp cc d n loi tr ln nhau v u c thi gian hot ng nh nhau th d
n no c NPV ln nht s c chn.
+ Nu kt qu ca NPV() < 0 th d n khng mang tnh kh thi (loi b)
+ Nu NPV()=0 th ty thuc tnh hnh c th v s cn thit ca d n m nh u t
c th quyt nh loi b hay chp nhn d n.
C php: = NPV(rate, value1, value2, ...)
Rate : T sut chit khu trong sut thi gian sng ca khon u t (sut thi gian
thc hin d n chng hn). T sut ny c th s dng l t sut sinh li k vng ca
nh u t hay chi ph s dng vn. Trong thc t vic xc nh t sut chit khu
khng phi l d dng,
Value1, value2, ... : Cc khon chi tr hoc thu nhp trong cc k hn ca khon u
t. C th dng t 1 n 254 gi tr (vi Excel 2003 tr v trc th con s ny ch l
29)
- Cc tr value1, value2, ... phi cch u nhau v thi gian v phi xut hin cui
mi k.
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V d:
Tnh NPV cho mt d n u t c vn ban u l 1 t ng, doanh thu hng
nm l 0,5 t, chi ph hng nm l 0,2 t, thi gian thc hin l 4 nm, vi li
sut chit khu l 8%/nm ?
Vn ban u 1 t ng c trc khi c doanh thu ca nm th nht, nn s khng tnh
vo cng thc. V do y l vn b ra, nn n s th hin l s m.
Gi tr lu ng tin mt s bng doanh thu tr i chi ph, bng 0,3 t, l mt s
dng. Theo bi ny, value1 = value2 = value3 = value4 = 0.3
= NPV(8%, 0.3, 0.3, 0.3, 0.3) - 1 = -0.006
Do NPV < 0 nn d n theo bi cho ra l khng kh thi.
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V d:
A
S tin
01/01/2010
-10000
01/03/2010
2750
30/10/2010
4250
15/02/2011
3250
01/04/2011
2750
Cng thc
Kt qu
=XNPV(9%,B2:B6,A2:A6)
2,086.65
Hm IRR()
Tnh t sut doanh li ni b (hay cn gi l: t sut hon vn ni b, t sut ni
hon) cho mt chui cc lu ng tin mt theo nh k. Cc lu ng tin mt ny c
th khng bng nhau, nhng chng phi xut hin nhng khong thi gian bng
nhau (hng thng, hng nm chng hn). T sut thc t l li sut nhn c t mt
khon u t gm cc khon chi tr (tr m) v cc khon thu nhp (tr dng) xut
hin nhng k n nh.
IRR l mc li sut m nu dng n lm sut chit khu tnh chuyn cc khon thu
chi ca d n v cng mt bng thi gian hin ti th tng thu s cn bng vi tng chi,
tc l NPV = 0.
NPV =
Bt Ct
(1 + r)t
=0
Nu IRR > li sut chit khu (xem hm NPV) th d n kh thi (chp thun), cn
ngc li th loi b.
C php: = IRR(values, guess)
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Values : L mt mng hoc cc tham chiu n cc c cha s liu cn cho vic tnh
ton li sut thc t.
- Values phi cha t nht 1 gi tr m v 1 gi tr dng.
- IRR() s dng th t cc gi tr ca values nh l th t lu ng tin mt. Do
cn cn thn cc th t chi tr hoc thu nhp lun c nhp ng.
- IRR() ch tnh ton cc gi tr s bn trong cc mng hoc tham chiu ca values; cn
cc rng, cc gi tr logic, text hoc cc gi tr li u s b b qua.
Guess : Mt con s % c lng gn vi kt qu ca IRR(). Nu b qua, th mc nh
guess = 10%.
- Excel dng chc nng lp trong php tnh IRR. Bt u vi guess, IRR lp cho ti
khi kt qu chnh xc trong khong 0.00001%. Nu IRR khng th a ra kt qu sau
20 ln lp, IRR s tr v gi tr li #NUM!
- Trong trng hp IRR tr v gi tr li #NUM!, hoc nu kt qu khng xp x gi tr
mong i, hy th li vi mt gi tr guess khc.
Lu :
IRR() c lin quan mt thit vi hm NPV(), l hm tnh hin gi rng ca mt
khon u t. T sut do IRR tr v chnh l li sut rate sao cho NPV = 0.
V d:
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MIRR sau 3 nm: = MIRR({-120000, 39000, 30000, 21000}, 10%, 12%) = -5%
MIRR sau 5 nm: = MIRR({-120000, 39000, 30000, 21000, 37000, 46000}, 10%,
12%) = 13%
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Hm HLOOKUP
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Hm SUMIF()
Tnh tng cc trong mt vng tha mt iu kin cho trc.
C php: = SUMIF(range, criteria, sum_range)
Range : Dy cc tnh tng, c th l cha s, tn, mng, hay tham chiu n cc
cha s. rng v cha gi tr text s c b qua.
Criteria : iu kin tnh tng. C th dng s, biu thc, hoc text. V d, criteria
c th l 32, "32", "> 32", hoc "apple", v.v...
Sum_range : L vng thc s tnh tng. Nu b qua, Excel s coi nh sum_range =
range.
Hm DMIN()
Tr v tr nh nht trong mt ct ca mt danh sch hay ca mt c s d liu, theo
mt iu kin c ch nh.
C php: = DMIN(database, field, criteria)
Hm DMAX()
Tr v tr ln nht trong mt ct ca mt danh sch hay ca mt c s d liu, theo
mt iu kin c ch nh.
C php: = DMAX(database, field, criteria)
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Y = + .X +
^
Y = a + bX
M hnh c lng
a: gi tr c lng ; b: gi tr c lng
Nguyn tc t ra l chn a, b sao cho
e = (Y Y )
2
a = Y bX
xi yi x yi
b=
xi 2 n( x )2
R=
=SLOPE(array Y, array X)
x y X y
( x n( X ) ) *( y
i
2
i
2
i
n(Y )2 )
=CORREL(array Y, array X)
Y = 0 + 1. X 1 + 2 X 2 + ...... +
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File bi tp
Practice.xls
4. Solver
Mc tiu ca vic gii bi ton quy hoch tuyn tnh (QHTT) l tm c phng n
ti u v vn dng phng n vo thc tin. Tuy nhin, trong thc t cng vic ny
li kh phc tp, gy khng t kh khn v lng tng cho nhng i tng quan tm
n n.
gii bi ton QHTT da trn phn mm ng dng Microsoft Excel cn thc hin
theo trnh t sau:
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** Cc bc thc hin
Bc 1: Lp m hnh bi ton (nu bi ton cha lp m hnh)1;
Bc 2: Lp bng s liu tnh ton v vn dng cng c Solver ca Microsoft
Excel gii bi ton QHTT da trn m hnh bc 1;
Bc 3: Kt lun phng n ti u v gi tr ca hm mc tiu (nu c).
Xt bi ton sau y:
Mt doanh nghip sn xut qun o, c 1 my sn xut qun v 1 my sn xut o.
Cng sut ti a ca my dn xut qun l 5000 ci/thng. Cng sut ti a ca my
sn xut o l 10.000 ci/thng. Tng bin ph cho sn xut hng thng l 500 triu
ng. Chi ph sn xut 1 qun l 60.000/ci. Chi ph sn xut o l 40.000/ci. Gi
bn 1 qun l 100.000/ci. Gi bn 1 o l 65.000/ci.
Mc tiu ca DN l ti a ha li nhun. Anh/ch hy tinh s lng qun v o cn
thit v li nhun hng thng ca DN?
Gii:
- Lp m hnh bi ton:
Gi F(x) l tng li nhun; X1 l s lng qun cn thit, X2 l s lng o cn thit
Hm mc tiu:
Tng li nhun : F(x) = (100.000 - 60.000)X1 + (65.000 - 40.000)X2 --> Max
iu kin rng buc:
Rng buc chi ph:
X1 5.000
X2 10.000
X1 0; X2 0
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Practice.xls
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Ch DN chi
tr trn tng
qu lng
T l %
tnh tr vo
lng
ngi lao
ng
Cng
1. BHXH
16%
6%
22%
2. BHYT
3%
1,5%
4,5%
3. KPC
2%
1%
3%
4. BNTN
1%
1%
2%
22%
9,5%
31,5%
Cng
BaiTap Excel.xls
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*Cc ch tiu cn tnh ton: Gi tr hng mua, chi ph vn chuyn, thu GTGT u
vo, n phi tr, tin chi. Cc gi tr ny sau khi c tnh ton s lm c s a
vo phn Nhp ca bng nhp-xut-tn kho hng ha, s theo di cng n phi tr v
s qu tin mt, tin gi.
5.2.1. Hot ng bn hng ha
*Cc ch tiu cn tnh ton: Doanh thu bn hng, gi vn hng bn, thu GTGT u
ra, cng n phi tr, thu tin mt-tin gi. Cc gi tr ny sau khi c tnh ton s lm
c s a vo phn xut ca bng nhp-xut-tn kho hng ha, s theo di cng n
phi thu v s qu tin mt, tin gi.
5.2.3. Nhp-xut-tn kho hng ha
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tn thng mi; tn khoa hc; tn km theo cng dng v c im; tn theo nhn
hng ho hoc bao b ng gi.
Lu : Khng phi tt c cc loi hng ho u c php mua bn trong thng mi
m ch c nhng loi hng ho khng b cm mi c php mua bn. Ngoi ra i
vi nhng hng ho hn ch kinh doanh, hng ho kinh doanh c iu kin, vic mua
bn ch c thc hin khi hng ho v cc bn mua bn hng ho p ng y cc
iu kin theo quy nh ca php lut. Vn ny hin nay c quy nh ti mt s
vn bn sau: Lut thng mi 2005 ti cc iu: iu 25, iu 26, iu 32, iu 33;
Ngh nh s: 59/N-CP ngy 12/06/2006 v hng ho, dch v cm kinh doanh, hn
ch kinh doanh v kinh doanh c iu kin; Ngh nh s:12/N CP ngy
23/01/2006 v mua bn, gia cng, i l hng ho quc t v Thng t s: 04/TTBTM ngy 06/04/2006.
d) iu khon cht lng hng ho
Cht lng hng ho kt hp cng vi tn hng s gip cc bn xc nh c hng
ho mt cch r rng, chi tit. Trn thc t, nu iu khon ny khng r rng th rt
kh thc hin hp ng v rt d pht sinh tranh chp. Di gc php l cht
lng sn phm, hng ho l: tng th nhng thuc tnh, nhng ch tiu k thut,
nhng c trng ca chng, c xc nh bng cc thng s c th o c, so snh
c ph hp vi cc iu kin hin c, th hin kh nng p ng nhu cu ca x hi
v ca c nhn trong nhng iu kin sn xut, tiu dng xc nh, ph hp vi cng
dng ca sn phm hng ho (iu 3, Ngh nh s: 179/N-CP ngy 21/10/2004
quy nh qun l Nh nc v cht lng sn phm, hng ho).
Ni chung cht lng sn phm, hng ho c th hin thng qua cc ch tiu k
thut v nhng c trng ca chng. Mun xc nh c cht lng hng ho th tu
theo tng loi hng ho c th xc nh, da vo cc ch tiu v c l, cc ch tiu
v ho hc hoc cc c tnh khc ca hng ho .
Nu cc bn tho thun cht lng hng ho theo mt tiu chun chung ca mt quc
gia hay quc t th c th ch dn ti tiu chun m khng cn phi din gii c th.
V d: cc bn tho thun: cht lng da giy theo tiu chun Vit Nam theo Quyt
nh s: 15/Q- BCN, ngy 26/05/2006 v vic ban hnh tiu chun ngnh Da
Giy. Vn bn ny c th a vo mc ti liu km theo ca hp ng.
e) iu khon s lng (trng lng)
iu khon ny th hin mt lng ca hng ho trong hp ng, ni dung cn lm r
l: n v tnh, tng s lng hoc phng php xc nh s lng. V d: Trong hp
ng mua bn xy dng xc nh s lng cc bn c th la chn mt trong cc
cch sau: theo trng lng tnh (kilgam, t, tn), theo mt khi, theo toa xe, toa tu,
hay theo khoang thuyn.
i vi hp ng mua bn hng ho quc t th cn phi quy nh c th cch xc
nh s lng v n v o lng bi h thng o lng ca cc nc l c s khc
bit. i vi nhng hng ho c s lng ln hoc do c trng ca hng ho c th
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t thay i tng, gim s lng theo thi tit th cng cn quy nh mt dung sai (t
l sai lch) trong tng s lng cho ph hp.
f) iu khon gi c
Cc bn khi tho thun v gi c cn cp cc ni dung sau: n gi, tng gi tr v
ng tin thanh ton. V n gi c th xc nh gi c nh hoc a ra cch xc nh
gi (gi di ng). Gi c nh thng p dng vi hp ng mua bn loi hng ho c
tnh n nh cao v gi v thi hn giao hng ngn. Gi di ng thng c p dng
vi nhng hp ng mua bn loi hng gi nhy cm (d bin ng) v c thc hin
trong thi gian di. Trong trng hp ny ngi ta thng quy nh gi s c iu
chnh theo gi th trng hoc theo s thay i ca cc yu t tc ng n gi sn
phm.
V d: Trong hp ng mua bn st xy dng (st cy phi 16), hai bn xc nh gi
l: 200.000 ng/cy nhng loi thp cy ny c sn xut t nguyn liu thp nhp
khu v gi thp nhp khu bn bn khng lm ch c nn bo lu iu khon
ny l: Bn bn c quyn iu chnh gi tng theo t l % tng tng ng ca gi
thp nguyn liu nhp khu.
g) iu khon thanh ton
Phng thc thanh ton l cch thc m cc bn thc hin ngha v giao, nhn tin khi
mua bn hng ho. Cn c vo c im ring ca hp ng, mi quan h, cc iu
kin khc m cc bn c th la chn mt trong ba phng thc thanh ton sau y
cho ph hp:
Phng thc thanh ton trc tip: khi thc hin phng thc ny cc bn trc tip
thanh ton vi nhau, c th dng tin mt, sc hoc hi phiu. Cc bn c th trc tip
giao nhn hoc thng qua dch v chuyn tin ca Bu in hoc Ngn hng. Phng
thc ny thng c s dng khi cc bn c quan h bun bn lu di v tin tng
ln nhau, vi nhng hp ng c gi tr khng ln.
Phng thc nh thu v tn dng chng t (L/C) l hai phng thc c p dng ph
bin i vi vic mua bn hng ho quc t, thc hin phng thc ny rt thun tin
cho c bn mua v bn bn trong vic thanh ton, c bit l m bo c cho bn
mua ly c tin khi giao hng. V th tc c th th Ngn hng s c trch nhim
gii thch v hng dn cc bn khi la chn phng thc thanh ton ny.
Lu : Vic thanh ton trc tip trong cc hp ng mua bn hng ho gia cc
thng nhn Vit Nam vi nhau hoc vi c nhn, t chc khc trn lnh th Vit
Nam ch c s dng ng tin Vit Nam ch khng c s dng cc ng tin ca
quc gia khc, ng tin chung Chu u (ngoi t), theo iu 4, iu 22 Php lnh
ngoi hi 2005.
h) iu khon pht vi phm
Pht vi phm l mt loi ch ti do cc bn t la chn, n c ngha nh mt bin
php trng pht, rn e, phng nga vi phm hp ng, nhm nng cao thc tn
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Phn tch nguyn nhn tng gim v thay i c cu doanh thu tng loi hng ha, sn
phm, dch v.
7.1.3. Bo co thc hin chi ph
Trong qu trnh hot ng kinh doanh, doanh nghip phi lun lun quan tm n vic
qun l chi ph, v mi ng chi ph b ra u c nh hng n li nhun. V vy vn
quan trng t ra cho nh qun tr doanh nghip l phi kim sot chi ph ca doanh
nghip.
v Chi ph l ph tn ti nguyn, lao ng, vt cht v phi c gn lin vi mc
ch kinh doanh
v Chi ph l mt trong cc yu t trung tm trong cng tc H SXKD ca nh
qun tr. nh hng trc tip n li nhun, ti sn, s tn ti v pht trin ca
DN
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2006
2007
(1) + (2)
(3)- (4)
(5) - (6) -
(8) + (II) +
(9) + (10)
(11) - (12)
(13) + (14)
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K hoch
Thc hin
S tin
1000
1200
200
20
800
960
160
20
80
80
140
162
T sut chi ph
14
13.5
Li nhun
60
78
6.5
Gi vn hng bn
T sut gi vn hng bn
Chi ph hot ng
T sut li nhun
0
22
15.7
-0.5
18
0.5
LN thuan t HKD = DT ban hang &cung cap DV Cac khoan giam tr DT Giavon hang ban + DT HTC CPTC CPH
Nhng khng lin kt: khi thay i s liu ca d liu ch (i tng nhng
trong word), d liu ngun khng c cp nht.
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Nhng c lin kt: khi thay i s liu ca d liu ch (i tng nhng trong
word), d liu ngun c cp nht.
C Thao tc:
-
Ti trang bng tnh Excel chn vng bng tnh cha s liu mun copy sang
Word, click phi chut chn Copy.
Khi mun thay i d liu, trn trang Word bm p chut vo vng bng tnh,
thc hin hiu chnh d liu v bm nt save trn Excel.
- Click chut phi vo vng bng tnh trang Word chn Update Link
7.2.2. To mc lc t ng trong Word
Khi lp cc bo co kinh t k thut, c bit i vi cc bi tiu lun, lun vn c
nhiu mc v cc bng s liu, th. Yu cu to mc lc l iu tt yu v mang
tnh bt buc. Chng ta hy khai thc tnh nng hu ch ny ca MSWord, t y khi
c s thay i trn cc mc, ta ch cn thc hin cp nht li mc lc.
C To mc lc t ng
B1: nh dng cc Styte Heading1, Heading2, Heading3,. Theo mun
B2: t tr chut ti tiu mi mc trong Word ri chn Styte tng ng vi cc
cp .
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B3: t tr chut ti v tr mun to mc lc, chn menu: Insert \ Reference \ Index and
Tables i vi MSWord 2003 (chn menu: Reference\Table of Contents\ . i vi
MSWord 2007). Xut hin hp thoi
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Tip tc bm vo nt
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Vo Menu: Insert\Break...
F i vi Word 2007:
-
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th cho hng, hy s dng nhiu v trc tip nhng i t bn, anh, ng, b thay
v ti, chng ti. Hy nh l bn ang bn hng cho khch ch khng phi bn cho
chnh
mnh.
Tng t, hy nghin cu th trng mc tiu bit c tm l mua hng ca h,
bit c iu g khin khch hng ca mnh nhanh chng mc v chi tin.
To c s ch ngay tc th
Bn ch c vi giy lm cho khch hng tm n sn phm ang c cho bn.
V th hy tn dng c hi v ni th no ginh c s ch ca khch hng
ngay tc th.
cp n li ch ca sn phm ngay headline u tin mt cch ngn gn, duyn
dng v trc tip. Mt headline ch nn cha khng qu 17 t, nu khng n s khng
th pht huy hiu qu.
Thm ph
Ph gip cho mt l th cho hng d c v c v bt di dng hn ng thi
nhn mnh thm nhng li ch ca sn phm m bn ang cho bn. C 3-4 on hy
thm 1 phn ph nhm cng c v tm tt li ni dung chnh.
Cu c ngn gn v phi c phn on tt
Hy vit nhng cu ngn v chia thnh nhiu on, mi on ch nn c t 4 n 5 cu
v tp trung vo chnh nhm gip ngi c d c, d hiu v d tip thu hn.
C nhng bng chng thuyt phc
Nhng chng thc ny s l mt cng c rt hu ch. V tm l, khch hng thng
b nh hng bi kin ca ngi khc, c bit l kin ca nhng chuyn gia ting
tm. Ting ni ca h s l bng chng thuyt phc khch hng tin tng hn vo sn
phm c bn.Cc gii thng, bng khen, chng nhn chng hn nh chng nhn
hng Vit nam cht lng cao hay cc tiu chun nh ISO cng c xem l
nhng bng chng rt thuyt phc. Hy bit cch s dng cng c ny mt cch
kho lo, hiu qu v trung thc.
Nn s dng cc gch u dng
Hy s dng tht nhiu cng c ny trong bn tho ca bn. Mi ngi thng rt
thch c nhng ti liu c trnh by kiu gch u dng v n cho cm gic ngn
gn, c ng, tn thi gian. Do , hy lit k nhng li ch v im mnh ca bn
di dng cc gch u dng thm hiu qu tc ng.
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Bc 3: Xut hin mn hnh Add-Ins, trong vng Add-Ins availabble tch chn vo
Analysis ToolPak v Solver Add-in. Cui cng bm nt OK
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PH LC 2: CC MU HP NG THNG DNG
CNG HA X HI CH NGHA VIT NAM
c lp T do Hnh phc
-------------
HP NG MUA BN HNG HA
S: - HMB
-
Cn c vo n cho hng (t hng hoc s thc hin tha thun ca hai bn).
a ch tr s chnh: .............................................................................................................................
Ti khon s: .......................................................................................................................................
i din l: ..........................................................................................................................................
Chc v: ..............................................................................................................................................
Do .. chc v k.
Bn B
-
a ch tr s chnh: .............................................................................................................................
Ti khon s: .......................................................................................................................................
i din l: ..........................................................................................................................................
Chc v: ..............................................................................................................................................
Do .. chc v k
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Tn hng
n v
S lng
n gi
Thnh tin
Ghi ch
Cng
Tn hng
n v
S lng
n gi
Thnh tin
Ghi ch
Cng
............................................................................................................................................................
3.
............................................................................................................................................................
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iu 4: Bao b v k m hiu
1. Bao b lm bng: ..................................................................................................................................
2. Quy cch bao b .. c .. kch thc ..................................................
3. Cch ng gi: .....................................................................................................................................
Trng lng c b: .....................................................................................................................................
Trng lng tnh: .......................................................................................................................................
iu 5: Phng thc giao nhn
1. Bn A giao cho bn B theo lch sau:
S
th
t
Tn hng
n v
S lng
Thi gian
a im
Ghi
ch
S lng
Thi gian
a im
Ghi
ch
Tn hng
n v
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I DIN BN A
Chc v
I DIN BN B
Chc v
K tn
K tn
(ng du)
(ng du)
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HP NG
TRIN KHAI NG DNG KHOA HC K THUT
S:
/2011/STCBPH-CGHT
-
: .........................................................................................................................
Chc v
: .......................................................................................................................
a ch
: ........................................................................................................................
in thoi
: ...................................................FAX : .....................................................
S ti khon
: .........................................................................................................................
M ti
: .........................................................................................................................
: B Ng Th Phi Nga
Chc v
: Gim c
a ch
: S 28 Trn Hng o H ni
in thoi
: 04 22 20 28 88
S ti khon
: 120.10.00.035555.5
M ti
: Ngn hng u t v Pht trin Vit Nam Chi nhnh S giao dch 1 - HN.
FAX: 04 22 20 81 29
Sau khi bn bc, tha thun cng nhau thng nht k kt Hp ng Trin khai ng dng
khoa hc k thut vi cc iu khon di y.
iu 1: Ni dung hp ng
Bn B nhn o to hng dn s dng phn mm k ton Ngn sch v ti chnh x KTXA
p ng Lut K ton, Lut Ngn sch, Quyt nh s 94/2005/Q-BTC ngy 12/12/2005 ca B
trng B Ti chnh v vic ban hnh Ch k ton ngn sch v ti chnh x, cp nht h
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thng mc lc ngn sch theo Quyt nh s 33/2008/Q-BTC, v cp nht h thng chng t k ton
ban hnh theo Quyt nh s 120/2008/Q-BTC.
iu 2: Trch nhim ca cc bn
Trch nhim ca Bn B:
-
Cung cp b a chng trnh v ti liu hng dn s dng phn mm K ton Ngn sch v ti
chnh x KTXA.
Nng cp, chnh sa chng trnh trong thi gian bo hnh 01 nm k t ngy nghim thu.
Trch nhim ca bn A:
-
Chuyn tr kinh ph cho Bn B thc hin cc cng vic theo ni dung hp ng.
Kinh ph trin khai o to hng dn s dng phn mm k ton Ngn sch v ti chnh x
KTXA cho 01 n v l: 4.000.000 ng/n v (Bn triu ng chn/n v).
Bn A s thanh ton 100% tng gi tr hp ng bng tin mt hoc chuyn khon ngay sau khi
hai bn k bin bn thanh l.
iu 4: B sung hp ng
Hai bn cam kt thc hin ngha v ca mnh theo ni dung ca hp ng. Cc vng mc, pht
sinh trong qu trnh thc hin hp ng s c thng bo bng vn bn cng xem xt, gii quyt
v thng nht phng n x l.
Trng hp cn b sung hoc thay i ni dung ca hp ng phi c s nht tr ca hai bn v
c hai bn k vo vn bn Ph lc b sung ca hp ng.
iu 5: Chm dt hp ng
Bn A s c quyn chm dt hp ng bng vn bn, trng hp chm dt hp ng m khng do
li ca Bn B, Bn A s bi thng cho Bn B tt c cc chi ph pht sinh c tho thun cho n
thi im chm dt hp ng.
Nu vic chm dt hp ng do bn B gy ra bn B phi hon tr ton b s tin Bn A tm
ng hoc thanh ton cho bn B, ng thi phi chu pht vi mc pht tng ng 5% gi tr hp
ng.
iu 6: Cc cam kt khc
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Hai bn cam kt thc hin y ngha v ca mnh nu trong hp ng. Trong qu trnh thc
hin, nu c vng mc s cng bn bc gii quyt trn tinh thn v li ch i bn.
Trng hp pht sinh nhng bt ng khng gii quyt c th v vic s a ra To n kinh t
thnh ph H Ni. Quyt nh ca To n kinh t thnh ph H Ni l quyt nh cui cng m hai
bn buc phi tun theo. Mi chi ph cho vic gii quyt tranh chp ti to n kinh t s do bn thua
kin chu, tr khi c tho thun khc.
Hp ng ny c hiu lc k t ngy k, mi sa i, b sung hp ng ch c gi tr khi c tho
thun bng vn bn chnh thc gia hai bn.
Hp ng c lm thnh 04 bn c gi tr php l nh nhau, mi bn gi 02 bn.
I DIN BN A
I DIN BN B
GIM C
Ng Th Phi Nga
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/2011/STCBPH-CGHT
Bn A:
i din
: ...................................................................................................................
Chc v
: .........................................................................................................................
a ch
: ...........................................................................................................................
in thoi
: ..................................................FAX : ............................................................
S ti khon
: .........................................................................................................................
M ti
: ..........................................................................................................................
: B Ng Th Phi Nga
Chc v
: Gim c
a ch
: S 28 Trn Hng o H ni
in thoi
: 04 22 20 28 88
S ti khon
: 120.10.00.035555.5
M ti
: Ngn hng u t v Pht trin Vit Nam Chi nhnh S giao dch 1, HN.
FAX: 04 22 20 81 29
/2011/STCBPH-CGHT k
Sau khi hon tt vic trin khai o to chng trnh k ton Ngn sch v ti chnh x
KTXA vi cc ni dung nh bn hp ng k kt. Hai bn thng nht tin hnh thanh l hp ng
vi ni dung sau :
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S tin trn c Bn A thanh ton bng tin mt hoc chuyn khon v ti khon ca
Bn B ngay sau khi k bin bn thanh l m bo cc chi ph phc v cng vic nh
trong hp ng k.
I DIN BN A
I DIN BN B
GIM C
Ng Th Phi Nga
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Hm nay ngy ti
Chng ti gm:
Bn A (ch u t)
-
a ch tr s chnh: .
in thoi: ....
Ti khon s: .
M ti ngn hng:..
i din l ng (b) .
Chc v:
Do .. Chc v. k
Bn B (n v kho st)
-
a ch tr s chnh: ..
in thoi: ..
Ti khon s:
M ti ngn hng: .
i din l ng (b) ..
Chc v: .
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Do .. Chc v k
iu 3: Tr gi hp ng
Tng tr gi ton b cc hot ng kho st v khu hao cc phng tin k thut s dng trong
kho st a im xy dng cng trnh trn l ng.
iu 4: Phng thc thanh ton
Thanh ton bng chuyn khon 100% qua ngn hng (hoc bng tin mt theo 1 t l theo
tha thun).
iu 5: Trch nhim bn A
1. Xc nh chnh xc tim, mc v gii hn a im kho st.
2. Cung cp cc ti liu cn thit v a im ny.
3. Nu chnh xc v d kin cng trnh s xy dng bn B c ni dung yu cu kho st c
th.
4. Thanh ton ng gi tr hp ng v ng thi hn.
iu 6: Trch nhim bn B
1. Phi thc hin ng quy trnh, quy phm, t cc thng s k thut nu trong yu cu, phng
n kho st.
2. Cung cp cc s liu kho st chnh xc, khch quan, ng yu cu v ng thi hn.
3. Chu trch nhim php l v s liu kho st cung cp.
iu 7: iu khon thi hnh
Hai bn cam kt thc hin ng cc iu khon tha thun trong hp ng, bn no vi phm s
phi chu trch nhim theo quy nh ca php lut.
Hp ng c hiu lc t ngy
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I DIN BN A
I DIN BN B
Chc v
Chc v
(K tn, ng du)
(K tn, ng du)
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