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Bi tp Chng 1
1.1. Gi thnh sn phm - Ba bc c bn
Ngoi bng cn i k ton v bo co kt qu hot ng kinh doanh, Ban qun tr cng ty A. yu
cu k ton trng son tho thm bo co gi thnh sn phm. Cc thng tin v chi ph hot ng v cc
s d ca cc ti khon tn kho nm x8 nh sau:
Chi ph nhn cng trc tip (15.430 gi, 8,5ng/gi).................................... 131.155 ng
Bo qun my mc
...............................................................
52.500 ng
Chi ph nhn cng gin tip (50.280 gi, 5,25ng/gi................................... 263.970 ng
Bo him phn xng
...............................................................
8.100 ng
Chi ph in, nc...........................................................................................
29.220 ng
Khu hao nh xng....................................................................................... 46.200 ng
Khu hao my mc thit b............................................................................. 92.800 ng
Dng c sn xut ............................................................................................
9.460 ng
Sa cha v bo tr.......................................................................................... 14.980 ng
Chi ph bn hng v qun l .......................................................................... 96.480 ng
Tn kho vt liu ngy 01/01/x8...................................................................... 26.490 ng
Sn phm d dang ngy 01/01/x8................................................................... 101.640 ng
Tn kho thnh phm ngy 01/01/x8............................................................... 148.290 ng
Tn kho vt liu ngy 31/12/x8...................................................................... 24.910 ng
Sn phm d dang ngy 31/12/x8................................................................... 100.400 ng
Tn kho thnh phm ngy 31/12/x8............................................................... 141.100 ng
Ga tr vt liu mua.......................................................................................... 500.000ng
Yu cu:
1. Tnh chi ph vt liu s dng trong nm.
2. Tnh tng chi ph sn xut trong nm.
3. Tnh gi thnh sn phm trong nm.
1.2. Phn loi chi ph
Di y l danh mc nhng chi ph pht sinh mt doanh nghip may:
(a) xng, du cho xe ca nhn vin bn hng
(b) chi ph in thoi
(c) lng gi ca th may
(d) ch
(e) hoa hng bn hng
(f) mu chng t c dng vn phng
(g) nt (khuy, cc) v dy ko
(h) khu hao my may
(i) qung co
(k) lng qun l doanh nghip
(l) li i vay
(m) kiu mu
(n)sa cha mi nh phn xng
(o) bao b
1. Vo thi im cc chi ph ny pht sinh, chi ph no s c phn loi l chi ph
thi k? Chi ph no c phn loi l chi ph sn phm?
2. Trong s cc chi ph sn phm, chi ph no l chi ph trc tip? Chi ph no l chi
ph gin tip?
Chi ph in
S gi my
(ng )
By
60.000
6.000
Tm
53.000
5.000
Chn
49.500
4.500
Mi
46.000
4.000
Mi mt
42.500
3.500
Mi hai
39.000
3.000
290.000
26.000
Dng phng php cao - thp, xc nh (1) Chi ph in kh bin cho mt gi my, (2) Chi ph in
c nh hng thng, v (3) Tng chi ph in kh bin v chi ph in c nh trong 6 thng.
2.2. Phn tch im ha vn
Cng ty M. sn xut sn phm H. Cng ty c tnh nh ph sn xut l 126.500ng v nh
ph qun l l 82.030ng cho c nm. Bin ph sn xut v bin ph bn hng cho mt n v sn
phm l 4,65ng v 2,75ng. Gi bn n v sn phm l 13,40ng.
1. Tnh s lng sn phm tiu th ha vn.
2. Tnh doanh thu ha vn.
T l s d m ph ca Cng ty B?
2)
3)
4)
5)
6)
ln n by hot ng ca Cng ty B?
7)
90.000
Thng 2
87.500
Thng 3
93.000
Thng 4
95.000
1.500
Thng 5
2.000
Thng 6
2.500
Thng 7
2.800
Cng ty mun tn kho vt liu cui thng l 35% nhu cu sn xut ca thng sau. n gi vt liu l 20
ng, v mt n v vt liu trc tip sn xut mt sn phm. Hy lp d ton mua vt liu trc tip cho qu
2 nm x0.
0,25
Bo him x hi
0,10
Bo dng thit b
0,30
Nng lng
0,50
Anh sng
0,30
Gi s s gi lao ng trc tip cho thng 1,2,3 l 2.500, 4.000, 3.500. Hy lp d ton chi ph sn xut
chung cho qu 1 nm x1.
3.6. D ton gi vn hng bn:
Cng ty R c tnh t l chi ph sn xut mi thng so vi tng s chi ph sn xut ca qu 2 nh sau:
Thng 4
30%
Thng 5
34%
Thng 6
36%
100.000
120.000
90.000
50.000
30/4
48.000
31/5
56.000
30/6
59.000
Thng 12
Thng 1
Thng 2
Thng 3
Doanh thu bn chu
100 tr
200 tr
300 tr
400 tr
Yu cu: Lp d ton thu tin bn chu Qu 1?
(Bit rng: Qua thng k kinh nghim:
10% thu trong thng bn hng
80% thu trong thng th hai
5% thu trong thng th ba
5% khng thu c)
3.9. D ton tin mt:
B phn d ton ca cng ty M tp hp d liu sau cho qu 3 nm x9:
S lng sn phm tiu th(sp)
Thng 7
Thng 8
1.000
1.500
1.450
40
40
40
1.300
2.000
1.800
20
20
20
800
1.300
1.100
Gi bn n v sn phm (ng/sp)
Nhu cu mua vt liu trc tip (v)
Gi mua n v (ng/v)
Nhu cu sn xut sn phm (sp)
S lng lao ng trc tip
2gi/sp
12 ng/gi
nh ph sn xut chung
500 ng/thng
Thng 9
Thng 7
6.000 ng
Thng 8 10.000 ng
Thng 9
8.000 ng
Ton b vic mua v bn u thanh ton bng tin mt, ton b chi ph u c tr trong thng pht sinh.
Gi s s d vo ngy 01/7/x9 ca ti khon tin l 65.000 ng v thu sut thu thu nhp doanh nghip l
40%. Hy lp d ton tin mt cho qu 3/x9.
K TON QUN TR
Bi tp Chng 4
4.1. Tnh gi thnh nh mc
Cng ty M sn xut sn phm E qua hai phn xng X v Y. nh mc gi vt liu trc tip l
620 ng mt n v vt liu A v 13,4 ng mt n v vt liu B. Tiu hao theo nh mc cho mt sn
phm E l mt n v vt liu A v 95 n v vt liu B. nh mc lao ng trc tip nh sau: 16
gi/sn phm phn xng X v 19 gi/sn phm phn xng Y. n gi lao ng trc tip l 11
ng/gi phn xng X v 9,5 ng/gi phn xng Y. H s bin ph sn xut chung nh mc l
16 ng/gi lao ng trc tip v 10 ng/gi lao ng trc tip i vi nh ph sn xut chung nh
mc.
S dng nh mc cho hy tnh gi thnh nh mc ca mt sn phm E.
4.2. Lp d ton linh hot
nh ph sn xut chung i vi cng ty K nm x2 d kin nh sau: khu hao: 72.000 ng;
lng qun c: 92.000 ng; thu v bo him ti sn: 26.000 ng; nh ph sn xut chung khc:
14.500 ng. Nh vy, tng nh ph sn xut chung d kin 204.500 ng. Bin ph n v d kin nh
sau: vt liu trc tip: 16,5 ng; lao ng trc tip: 8,5 ng; dng c hot ng: 2,5 ng; lao ng gin
tip: 4 ng v bin ph sn xut chung khc: 3,2 ng.
Hy lp d ton linh hot theo mc sn xut sau: 18.000 sn phm, 20.000 sn phm v
22.000 sn phm. Cng thc d ton linh hot cho nm x2?
100 ng/sp
CPNCTT(8g/sp; 20ng/g)
160
BPSXC(8g/sp;15ng/g)
120
PSXC(8g/sp;30ng/g)
240
620 ng/sp
Zm/sp
CPVLTT(11kg/sp;11ng/kg)
121 ng/sp
CPNCTT(7g/sp; 21ng/g)
147
BPSXC(7g/sp;10ng/g)
70
PSXC(7g/sp;25ng/g)
175
513 ng/sp
Trong thng, sx 100 sp. Nng lc sx thng thng 1.000 gi l trc tip /thng.
Yu cu:
1) Phn tch chnh lch CPVLTT.
2) Phn tch chnh lch CPNCTT
3) Phn tch chnh lch CPSXC (4 chnh lch)
K TON QUN TR
Bi tp Chng 5
5.1. ROI
Nu mc tn kho ca cng ty gim, doanh thu v chi ph khng i, ROI ca cng ty s:
a. tng
b. gim
c. khng i
d. a,b,c: sai
5.2. ROI
Vi nhng d liu sau:
Ti sn hot ng bnh qun
45.000 ng
Doanh thu
180.000
S d m ph
21.600 -
Li tc hot ng thun
9.000 -
ROI ca cng ty l:
a. 48%
5.3. Li tc cn li:
Mc ch ca li tc cn li l:
a. Ti a ha t l li ca mt b phn
b. Ti a ha ROI m mt b phn c th t c t ti sn hot ng ca n.
c. Ti a ha tng s tin li tc cn li
d. a,b,c: sai
5.4. Li tc cn li:
Vi d liu sau:
Ti sn hot ng bnh qun
300.000 ng
Ngun vn ch s hu
50.000 -
Doanh thu
900.000
Li tc hot ng thun
75.000 -
b. 15.000 ng
d. 475.000ng e. a,b,c,d: sai
5.5. ROI v Li tc cn li
Cng ty F c d liu v B phn C nm trc nh sau:
Doanh thu:
2.000.000
Li tc hot ng thun
Ti sn hot ng bnh qun
T sut li tc ti thiu
160.000
800.000
ng
16%
Yu cu:
a. Tnh ROI ca B phn C bng cch s dng bin doanh thu v s vng quay ca ti sn bnh
qun.
b. Tnh li tc cn li (RI) ca B phn C.
5.6. nh gi sn phm chuyn giao:
B phn A sn xut mt chi tit bn cho khch hng bn ngoi. D liu lin quan n b phn
ny nh sau:
Gi bn :
60 ng/chi tit
Bin ph n v:
40 -
Tng nh ph:
100.000 ng
Nng lc sn xut:
B phn B ca cng cng ty mua 5.000 chi tit tng t nh cung cp bn ngoi vi gi 58
ng/chi tit. Nu b phn B mun mua 5.000 chi tit ny t b phn A, v b phn A khng cn nng lc
nhn ri, khi , gii hn thp nht ca gi chuyn giao l bao nhiu?
a) 60 ng/ct
c) 40 ng/ct
b) 58 ng/ct
d)45 ng/ct
b) 40 ng/ct
d) gia 40 ng/ct v 58 ng/ct
50 ng/chi tit
Bin ph n v:
30 -
nh ph n v:
12
Sn phm X
Sn phm Y
10.000
12.000
20,00
25,00
Sn xut
9,00
10,00
Bn hng v qun l
3,00
3,75
nh ph ( ng )
Sn xut
Bn hng v qun l
155.000
20.000
K TON QUN TR
Bi tp Chng 7
7.1. Doanh thu v chi ph thch hp:
Cng ty O. sn xut cc sn phm kim loi gia dng khc nhau. Nm x1, cng ty sn xut
10.000 kha ca c bit nhng ch bn c 1.000 vi gi 20 ng/. 9.000 cn li khng th
bn qua cc chi nhnh ca cng ty.
Gi vn ca hng tn kho vo 31/12/x1 nh sau: (ng)
Vt liu trc tip
6
Nhn cng trc tip
3
Bin ph sn xut chung
1
nh ph sn xut chung
4
Gi vn/ kha
14
10
11
chi ph bng tin lin quan l 265.000 ng/nm. Thu li tc c tnh l 45.050 ng/nm. K hon
vn c ban gim c a ra ti a l 5 nm.
Trn c s nhng d liu cho, dng phng php hon vn xc nh cng ty c nn u
t vo my mi khng? Chng minh cho cu tr li ca anh, ch.
7.10. Quyt nh vn u t: Phng php hin gi thun
Cng ty S. ang d nh u t vo mt my mi - c thi hn s dng 6 nm, tin mua my
mi l 219.500 ng, dng thu tin thun sau thu hng nm l 57.250 ng. Gi s khng c gi tr tn
dng sau 6 nm. T l sinh li ti thiu mong mun l 14%.
Dng phng php hin gi thun, phn tch xc nh cng ty c nn u t vo my mi
khng?
K TON QUN TR
Bi tp Chng 8
8.1. nh gi ti a ha li nhun
Cng ty D sn xut sn phm A. Bin ph n v 100.000 ng/sp. Tng nh ph l 1.000.000
ng. S lng sn phm tiu th vi nhng mc gi khc nhau c tnh nh sau:
Gi
S lng
(ng /sp)
150.000
50
175.000
44
200.000
30
225.000
20
10
12
12
da vo k thut mi. Cng ty tin rng trong iu kin cnh tranh hon ho, loi pin mi m cng ty
nh tung vo th trng ch c th nh gi ti a l 65 ng / vin. Vi gi ny, cng ty tin chc rng
s bn c 50.000 vin pin mi nm. sn xut v tiu th pin ny, i hi phi u t 2.500.000
ng v t l hon vn u t (ROI) mong mun l 20%. Tnh chi ph mong mun ca mt vin pin.
8.6. nh gi trn c s thi gian lao ng v vt liu s dng
Cng ty R cung cp nhng dch v sa cha hn ch, s dng cch nh gi dch v trn
c s thi gian lao ng v vt liu s dng. Cng ty d ton cc chi ph cho nm ti nh sau:
Tin lng v ph cp cho th hn
Chi ph sa cha khc, ngoi tr chi ph lin quan n vt liu
Chi ph t hng, bo qun, lu kho vt liu
340.000
160.000
15% gi ho n
ng
-
Cng ty d tnh khi lng sa cha trong nm ti l 20.000 gi. Cng ty tin rng, ph
hp vi iu kin cnh tranh, li nhun s t c trong nm ti l 5ng/gi lao ng ca th hn.
T l li nhun b sung, c th cnh tranh c, vo gi ha n ca vt liu l 30%.
Yu cu:
1. Tnh n gi lao ng v t l b sung vo gi ha n vt liu nh gi dch v.
2. Mt trong cc th hn ca cng ty hon tt mt cng vic sa cha mt 3 gi lao ng v 40
ng vt liu (gi ha n). Tnh s tin c ghi vo ha n cho khch hng.
13