Z Company sn xut v bn 1 loi SP.

Bo co kt qu nm N nh sau:
Doanh thu (40.000 sp)
Bin ph
D m ph
nh ph
Kt qu

Tng
$1.500.000
900.000
600.000
480.000
$120.000

1 SP
?
?
?

Cu hi
1. Hy tnh t l d m ph CMR, im ha vn v mc n by hot ng?
2. Gi s bin ph n v tng $3, hy tnh CMR v im ha vn mi?
3. Gi s bin ph n v tng $3, hy tnh s SP cn bn c c kt qu
bng $120.000 nh nm N?
4. Gi s bin ph n v tng $3. Gim c cty mun tng gi bn ln. Hi gi
bn mi l bao nhiu c th gi nguyn CMR nh nm N?
5. Xt s liu nm N. Cng ty d nh u t thm thit b mi; theo k hoch
c th gim bin ph i 40% nhng nh ph li tng 90%. Hy tnh CMR
v im ha vn mi?
6. Xt s liu ca cu 5
a) Nu k hoch mi c thc hin th cn phi bn bao nhiu SP kt
qu bng $120.000 nh nm N?
b) Gi s k hoch mi c thc hin, trong nm N+1 bn c 40.000
SP (bng nm N). Hy tnh d m ph v mc n by hot ng mi?
c) Gii thch ti sao mc n by hot ng mi cao hn mc n by
hot ng cu 1. Nu bn l nh qun l bn c chp nhn k hoch
ny khng?

Bi 2: Cng ty ABC hot ng sn xut kinh doanh 2 mt hng A, B, np thu

GTGT theo phng php khu tr. Ti liu trong nm X ca cng ty nh sau:

Ch tiu
1. n gi bn (/sp)
2. Thu xut khu (/sp)
3. Thu GTGT u ra (/sp)
4. Chi ph nguyn vt liu trc tip
(/sp)
5. Chi ph nhn cng trc tip (/sp)
6. Bin ph SXC (/sp)
7. Hoa hng bn hng (/sp)
8. Tng nh ph SX ()

Cng ty

9. Tng nh ph bn hng ()
10.nh ph qun l doanh nghip ()
11.Sn lng tiu th

90.000
70.000

180.000

Sn phm A
500

Sn phm B
600
12

40
160

210

140
142
8
80.000

188
91
9
100.000

30.000
20.000
3.000

60.000
50.000
4.000

Cu hi
1. Lp bo co b phn theo hnh thc s d m ph theo tng sn phm v
ton cng ty
2. Do nhu cu hn ch v iu kin sn xut, vn, cng ty ch c kh nng tng
sn xut v tiu th mt trong 2 sn phm vi mc tng doanh thu
300.000. Hy phn tch v cho quyt nh tng doanh thu sn phm no
s c li hn
3. Nu cng tng doanh thu c 2 sn phm ln 20%, theo bn tc tng li
nhun ca SP no nhanh hn, l gii v chng minh
Bi 3: Cng ty Ha Bnh ang nghin cu phng n ci tin thit b ang s
dng. Theo ti liu thu thp t cc phng n nh sau:
Ch tiu (n v: 1.000 )

Gi mua my mi
Gi tr cn li ca my c
Gi bn my c hin ti
Thi hn s dng (nm)

Phng n
Phng n
s dng my mua my
c
mi
100.000
50.000
40.000
5
5

Bin ph hot ng hng nm

Chi ph khu hao hng nm
Cc chi ph c nh khc
Thu nhp hng nm

25.000
10.000
15.000
54.000

25.000
20.000
15.000
60.000

Gi bn my khi thanh l

2.000

3.000

Cu hi
1. Lp bo co kt qu kinh doanh ca cc phng n trn trong 5 nm theo
phng php trc tip
2. S dng m hnh phn tch thng tin thch hp lp bo co thng tin
thch hp 2 phng n v trnh by quyt nh la chn
Bi 4: Cng ty ABC c s liu v tnh hnh sn xut tng nhm SP nh sau:
Nhm sn phm AB: Mi k ch cung ng ti a 36h my v 24kg nguyn vt liu.
Ti liu chi tit v sn phm A, B nh sau
Ch tiu
S d m ph mi sn phm
S gi my cho mi sn phm
NVL s dng mi SP
Mc tiu th ti a

n v
/sp
h/sp
kg/sp
sp

A
8
6
6

B
10
9
3
6

Phn tch v la chn c cu sn xut tiu th ti u cho tng nhm SP