Bi tp c nhn: K ton qun tr

Bi 1: (7)
lp d ton tng th mt cng ty c ti liu nh sau:
1/ S lng sn phm tiu th cc thng:
Thng
1
2
3
SLSP tiu th 5.500 6.000 6.500
2/ n gi bn d kin l 15.000 /sp, cha VAT 10%. Theo kinh
nghim ca cng ty th 60% doanh thu ghi nhn trong thng s thu
c tin trong thng bn hng, s cn li s thu c tin thng k
tip. Khon phi thu khch hng trong thng 12 l 20 tr. s thu c
tin trong thng 1.
3/ Cng ty mong mun lng sn phm tn kho cui thng phi tng
ng 10% khi lng sn phm tiu th thng n. Bit rng s
lng sn phm tn u nm l 510sp s lng sn phm tn kho cui
qu theo mong mun l 500sp.
4/ nh mc NVL sn xut 1 sn phm l 0,5 kg/sp, n gi (cha
VAT 10%) l 20.000 /kg. Nguyn vt liu tn cui mi thng tng
ng vi 5% khi lng NVL s dng thng n. Lng NVL tn
cui thng 3 l 140 kg. Nh cung cp cho php cng ty tr tin mua
NVL 30% trong thng mua hng, s tin phi tr cn li c thanh
ton vo thng tip theo. S tin cn n nh cung cp trong thng
12/N l 35 tr. s c cng ty tr trong thng 1.
5/ sn xut 1 sn phm cn 0,5 gi cng, vi n gi 5.000 /gi.
Chi ph nhn cng pht sinh trong thng no th tr ngay cho cng
nhn trong thng .
6/ Chi ph sn xut chung d kin
- nh ph sn xut chung hng thng 5.000.000 /thng trong
chi ph khu hao l 1.000.000 , cc chi ph khc u tr bng
tin trong thng pht sinh.
1

Bi tp c nhn: K ton qun tr

- Bin ph sn xut chung trn mt gi cng lao ng trc tip l

2.000 /gi. Cc bin ph s c thanh ton bng tin trong
thng khi chi ph c ghi nhn.
7/ Bin ph bn hng chim 0,5% doanh thu. nh ph BH v QL hng
thng l 2.000.000 , trong chi ph khu hao l 500.000. Cc chi
ph pht sinh tr bng tin khi chi ph c ghi nhn.
8/ Nhu cu tn qu ti thiu l 10 triu /thng. Tin vay v li vay s
tr vo cui qu vi mc li sut 0,6% / qu. Tin tn u nm l
15tr..
Yu cu: Hy lp cc bng d ton tiu th, sn xut, CP NVLTT, CP
NCTT, CPSXC v gii thch cch tnh cho cc ch tiu trong bng.
Bi 2 (3)
Sinh vin chn 3 trong s cc cu hi sau y tr li:
1. So snh s khc nhau gia bin ph cp bc v nh ph ty ?
2. Cho mt v d v vic xc nh im ha vn trong trng hp kinh
doanh 3 loi sn phm, thc hin tnh ton a ra kt qu c th v
sn lng ha vn v doanh thu ha vn ca tng mt hng?
3. Hy chng minh, khi doanh thu vt qua im ha vn th ln
n by kinh doanh cng gim, gi s cc yu t khc khng i.
Chng minh bng s liu c th?
4. V s m t m hnh lp d ton trong mt doanh nghip thng
mi?

Bi tp c nhn: K ton qun tr

BI LM
Bi 1: Hy lp cc bng d ton tiu th, sn xut, CP NVLTT, CP NCTT,
CPSXC v gii thch cch tnh cho cc ch tiu trong bng.

BNG 1:

Ch tiu

BNG D TON TIU TH

(VT: NG)
Thng 1

Thng 2

Thng 3

1. S lng SP tiu
th

5,500
(1.1)

6,000
(1.2)

6,500
(1.3)

2. n gi bn

15,000

15,000

15,000

3. Doanh thu

82,500,000

90,000,000

97,500,000

27

4. VAT

8,250,000

9,000,000

9,750,000

27

5. Tng thanh ton

90,750,000
(5.1)

99,000,000
(5.2)

107,250,000
(5.3)

29

6. Thu tin ngay

54,450,000

59,400,000

64,350,000

17

7. Thu n k trc

20,000,000
(7.1)

36,300,000
(7.2)

39,600,000
(7.3)

95

8. S tin thu c

74,450,000

95,700,000

103,950,000

27

Gii thch:
1. S lng SP tiu th : bi cho
(1.4) = (1.1) + (1.2) + (1.3)
2. n gi bn
: bi cho

Bi tp c nhn: K ton qun tr

3.
4.
5.
6.
7.

Doanh thu

= (1) * (2)

VAT

= 10% * (3)

Tng thanh ton

= (3) + (4)

Thu tin ngay

= 60% * (5)

Thu n k trc

(7.1)
(7.2)
(7.3)
(7.4)
8. S tin thu c

BNG 2:

Ch tiu

: 40% cn li s thu c tin thng k tip, do :

= 20,000,000 (phi thu khch hng trong thng 12 l 20
tr. s thu c tin trong thng 1)
= 40% * (5.1)
= 40% * (5.2)
= (7.1) + (7.2) + (7.3)
= (6) + (7)

BNG D TON SN XUT

(VT: NG)

Thng 1

Thng 2

Thng 3

C qu

1. S lng SP tiu th

5,500
(1.1)

6,000
(1.2)

6,500
(1.3)

18,000
(1.4)

2. SLSP tn kho cui k

600
(2.1)

650
(2.2)

500
(2.3)

500
(2.4)

3. Tng nhu cu sn phm

6,100

6,650

7,000

18,500
(3.4)

4. SLSP tn kho u k

510
(4.1)

600
(4.2)

650
(4.3)

510
(4.4)

5. SLSP cn sn xut

5,590

6,050

6,350

17,990

Gii thch:
1. S lng SP tiu th: bi cho
(1.4) = (1.1) + (1.2) + (1.3)
2. SLSP tn kho cui k: lng sn phm tn kho cui thng phi tng ng 10%
khi lng sn phm tiu th thng n, do :
(2.1) = 10% (1.2)

Bi tp c nhn: K ton qun tr

(2.2) = 10% (1.3)
(2.3) = 500 ( bi cho l s lng sn phm tn kho cui qu theo mong
mun l 500sp)
(2.4) = (2.3) = 500
3. Tng nhu cu sn phm = (1) + (2)
(3.4) = (1.4) + (2.4)
4. SLSP tn kho u k:
(4.1) = 510 ( bi cho l s lng sn phm tn u nm l 510sp)
(4.2) = (2.1)
(4.3) = (2.2)
(4.4) = (4.1) = 510
5. SLSP cn sn xut = (3) (4)

BNG 3:
TIP

BNG D TON CP NGUYN VT LIU TRC

(VT: NG)

Ch tiu

Thng 1

Thng 2

Thng 3

C qu

1. S lng SP cn sn xut

5,590

6,050

6,350

17,990

2. nh mc tiu hao NVL

0.5

0.5

0.5

0.5

2,795
(3.1)
151.25
(4.1)

3,025
(3.2)
158.75
(4.2)

3,175
(3.3)
140
(4.3)

8,995
(3.4)
140
(4.4)

2,946.25

3,183.75

3,315

9,135

139.75
(6.1)

151.25
(6.2)

158.75
(6.3)

139.75
(6.4)

2,806.50

3,032.50

3,156.25

8,995

20,000

20,000

20,000

20,000

9. S tin mua NVL

56,130,000

60,650,000

63,125,000

179,905,000

10. VAT

5,613,000

6,065,000

6,312,500

17,990,500

11. Tng thanh ton

61,743,000
(11.1)

66,715,000
(11.2)

69,437,500
(11.3)

197,895,500
(11.4)

12. Mua NVL tr tin ngay

18,522,900

20,014,500

20,831,250

59,368,650

13. Tr n k trc

35,000,000
(13.1)

43,220,100
(13.2)

46,700,500
(13.3)

124,920,600
(13.4)

3. Nhu cu NVL cho sn xut

4. Tn kho NVL cui k
5. Tng nhu cu NVL
6. Tn kho NVL u k
7. NVL cn mua vo
8. n gi mua

Bi tp c nhn: K ton qun tr

14. S tin phi chi

53,522,900

63,234,600

67,531,750

184,289,250

15. CP NVL TT

55,900,000

60,500,000

63,500,000

179,900,000

Gii thch
1. S lng SP cn sn xut : c tnh mc (5) BNG D TON SN
XUT
(1.4) = (1.1) + (1.2) + (1.3)
2. nh mc tiu hao NVL : bi cho = 0.5
3. Nhu cu NVL cho sn xut = (1) * (2)
4. Tn kho NVL cui k
: bi cho l Nguyn vt liu tn cui mi thng
tng ng vi 5% khi lng NVL s dng thng n, do :
(4.1) = 5% * (3.2)
(4.2) = 5% * (3.3)
(4.3) = 140 (V lng NVL tn cui thng 3 l 140 kg)
(4.4) = (4.3) = 140 (y l khon mc tn kho NVL cui k)
5. Tng nhu cu NVL
= (3) + (4)
6. Tn kho NVL u k :
(6.1) = 5% * (3.1)= 139.75 (V bi cho l Nguyn vt liu tn cui mi thng
tng ng vi 5% khi lng NVL s dng thng n, ==> tn kho NVL cui
thng 12 nm trc = 5% * Khi lng NVL cho sn xut thng 1 nm nay tc l
khon mc 3.1) = 5% * 2,795 = 139.75, do tn kho NVL u thng 1= tn kho
NVL cui thng 12 = 139.75)
(6.2) = (4.1) (V tn kho NVL cui thng trc = tn kho NVL u thng sau)
(6.3) = (4.2)
(6.4) = (6.1)(y l khon mc tn kho NVL u k)
7. NVL cn mua vo
= (5) (6)
8. n gi mua
: bi cho =20,000
9. S tin mua NVL
= (7) * (8)
10. VAT
= 10% * (9)
11. Tng thanh ton
= (9) + (10)
12. Mua NVL tr tin ngay = 30% * (11) (V cng ty tr tin mua NVL 30% trong
thng mua hng)
13. Tr n k trc
(13.1) = 35,0000,000 (V n nh cung cp trong thng 12/N l 35 tr. s c
cng ty tr trong thng 1)
(13.2) = 70% * (11.1) (V 70% cn li c thanh ton vo thng tip theo)
(13.3) = 70% * (11.2) (V 70% cn li c thanh ton vo thng tip theo)
(13.4) = (13.1) + (13.2) + (13.3)
14. S tin phi chi = (12) + (13)
15. CP NVL TT = (3) * (8)

Bi tp c nhn: K ton qun tr

BNG 4:

BNG D TON NHN CNG TRC TIP

(VT: NG)

Ch tiu

Thng 1

Thng 2

Thng 3

C qu

5,590
(1.1)

6,050
(1.2)

6,350
(1.3)

17,990
(1.4)

0.5

0.5

0.5

0.5

3. Nhu cu gi cng lao ng trc

tip

2,795

3,025

3,175

8,995

4. n gi tin lng

5,000

5,000

5,000

5,000

13,975,000

15,125,000

15,875,000

44,975,000

1. S lng SP cn sn xut
2. nh mc gi cng (h)

5. CP lao ng trc tip

Gii thch
1. S lng SP cn sn xut

: bi cho

(1.4) = (1.1) + (1.2) + (1.3)

2. nh mc gi cng (h)
: bi cho = 0.5
3. Nhu cu gi cng lao ng trc tip = (1) * (2)
4. n gi tin lng
: bi cho = 5000
5. CP lao ng trc tip
= (3) * (4)

Bi tp c nhn: K ton qun tr

BNG 5:

BNG D TON CHI PH SN XUT CHUNG

(VT: NG)

Ch tiu

Thng 1

Thng 2

Thng 3

C qu

1. S gi cng lao ng trc tip

2,795

3,025

3,175

8,995

2. n gi phn b BP SXC

2,000

2,000

2,000

2,000

3. Tng bin ph SXC

5,590,000

6,050,000

6,350,000

17,990,000

4. nh ph SXC

5,000,000
(4.1)

5,000,000
(4.2)

5,000,000
(4.3)

15,000,000
(4.4)

5. Tng CP SXC

10,590,000

11,050,000

11,350,000

32,990,000

6. Khu hao TSC

1,000,000
(6.1)

1,000,000
(6.2)

1,000,000
(6.3)

3,000,000
(6.4)

7. CP SXC bng tin

9,590,000

10,050,000

10,350,000

29,990,000

Gii thch
1. S gi cng lao ng trc tip: c tnh mc (3) BNG D TON
NHN CNG TRC TIP
2. n gi phn b BP SXC
: bi cho = 2,000
3. Tng bin ph SXC
= (1) * (2)
4. nh ph SXC
: bi cho = 5,000,000/thng
(4.4) = (4.1) + (4.2) + (4.3)
5. Tng CP SXC
= (3) + (4)
6. Khu hao TSC
: bi cho = 1,000,000/thng
(6.4) = (6.1) + (6.2) + (6.3)
7. CP SXC bng tin
= (5) (6)

Bi tp c nhn: K ton qun tr

Bi 2
1. Cho mt v d v vic xc nh im ha vn trong trng hp kinh doanh
3 loi sn phm, thc hin tnh ton a ra kt qu c th v sn lng
ha vn v doanh thu ha vn ca tng mt hng?
V D: Mt cng ty chuyn kinh doanh 3 loi sn phm: ko bp, ko u, ko du.
Trong thng cng ty thu c s liu nh sau: (VT: 1000)
Tiu thc
Gi bn n v SP
Bin ph n v SP
Kt cu hng bn
nh ph hot ng

Ko bp
8
5
40%

Ko u
5
2
40%

Ko du
7
4
20%

243000

trong thng

Yu cu: Xc nh sn lng ha vn v doanh thu ha vn ca tng loi SP?

Bi gii: Lp bng tnh
Tiu thc
Ko bp
Ko u
Ko du
Gi bn n v SP
8
5
7
Bin ph n v SP
5
3
5
S d m ph n v
3
2
2
Kt cu hng bn
40%
40%
20%
Tng nh ph
243,000
T l s d m ph
3/40 * 100% = 8%
2/40 * 100% = 5%
2/20 *100% = 1%
T l s d m ph
8% * 40% + 5% * 40% + 1% * 20% = 5.4%
bnh qun

Doanh thu ha vn chung( S0) =

243000
5. 4%

= 4,500,000

SKo bp = 4,500,000 * 40% = 1800,000 qKo bp =

SKo u = 4,500,000 * 40% = 1800,000 qKo u =

SKo du = 4,500,000 * 20% = 900,000 qKo du =

1800000
= 225,000
8
1,800,000
= 360,000
5

900,000
= 128,571
7

Kt lun:

Bi tp c nhn: K ton qun tr

+ Sn lng ha vn ca ko bp l 225,000 v doanh thu ha vn l 1800,000,000
+ Sn lng ha vn ca ko u l 360,000 v doanh thu ha vn l 1800,000,000
+ Sn lng ha vn ca ko du l 128,571 v doanh thu ha vn l 900,000,000
2. Hy chng minh, khi doanh thu vt qua im ha vn th ln n by
kinh doanh cng gim, gi s cc yu t khc khng i. Chng minh bng
s liu c th?
C mt v d c s liu nh sau: VT()
Ch tiu

Tng s

n v

T l %

1.Doanh thu (2,500sp* 20,000 )

50,000,000

20,000

100%

2. Bin ph
(2,500sp * 12,000 )

30,000,000

12,000

60%

3. Tng SDP

20,000,000

8,000

40%

4. nh ph

15,000,000

5. Li trc thu

5,000,000

Ta c: Sn lng ha vn q0 =

TFC
UCM

15,000,000
= 1,875 (sp)
8,000

Doanh thu ha vn S0 = q0 * p = 1,875* 20,000 = 37,500,000 ()

===> ln n by kinh doanh =

20,000,000
CM
=
=4
C M T F C 20,000,000 15,000,000

Gi s: Doanh thu tng ln 20% Doanh thu mi = 50,000,000 * 120%=

60,000,000()
V gi khng thay i S lng SP tiu th (q) =

60,000,000
= 3,000 (sp)
20,000

Ta c bng sau:
Ch tiu
1.Doanh

thu

Tng s
60,000,000

n v
20,000

T l %
100%

10

Bi tp c nhn: K ton qun tr

(3,000sp* 20,000 )
2. Bin ph
(3,000sp * 12,000 )
3. Tng SDP
4. nh ph
5. Li trc thu

36,000,000

12,000

24,000,000

===> ln n by kinh doanh =

60%

8,000
15,000,000
9,000,000

40%

24,000 ,000
CM
=
=
C M T F C 24,000 ,000 15,000 ,000

2.67
Vy trong trng hp doanh thu vt im ha vn, v tng ln thm 20% so vi ban
u th ln n by kinh doanh gim t 4 xung 2.67
Gi s: Ta li kim tra thm ln na l doanh thu s tng ln 35% so vi ban u
khng nh rng ln n by kinh doanh s tip tc gim xung khi doanh thu tip
tc tng ln.
Doanh thu tng ln 35% so vi ban u Doanh thu mi = 50,000,000 * 135% =
67,500,000 ()
V gi khng thay i S lng SP tiu th (q) =

67,500,000
= 3,375 (sp)
20,000

Ta c bng sau:

Ch tiu

Tng s

n v

T l %

1.Doanh thu (2,500sp* 20,000 )

67,500,000

20,000

1.0

2. Bin ph (2,500sp * 12,000 )

40,500,000

12,000

0.6

3. Tng SDP

27,000,000

8,000

0.4

4. nh ph

15,000,000

5. Li trc thu

12,000,000

11

Bi tp c nhn: K ton qun tr

===> ln n by kinh doanh =

27,000 ,000
CM
=
= 2.25
C M T F C 27,000 ,000 15,000 ,000

Vy ln n by kinh doanh cng gim xung 2.25 khi doanh thu tng ln.
======>Vy t s liu c th trn ta chng minh c rng khi doanh thu vt
im ha vn (doanh thu cng tng) th ln n by kinh doanh cng gim.

D ton tiu th
D ton mua hng
ha

D ton Gi Vn
hng bn

D ton chi ph
Bn Hng

D ton chi
ph qun l
DN

D ton thu tin bn

hng

D ton thanh ton

tin mua hng
D ton Tin
3. V s m t m hnh lp d ton trong mt doanh nghip thng mi.

D ton BC Kt qu
HKD

D ton Bng Cn i K
Ton

12
D ton BC LCTT

Bi tp c nhn: K ton qun tr

13