BI TP

QUN TR KHON PHI THU & HNG TN KHO

BI 1: Cng ty ABC c doanh thu hng nm l 500 triu, tng chi ph cho hng bn l 300 triu. Cng ty chp thun thi gian bn chu hin nay l 30 ngy. N phi thu khch hng ln n 30 triu. Chi ph qun l v thu hi n ln n 20 triu. N kh i d kin l 12 triu. Cng ty hin c 3 chnh sch bn chu c a ra nh sau: Chnh sch A: khng chp nhn bn chu. Chnh sch B: iu kin bn chu l 2/10- net 30. Chnh sch C: iu kin bn chu l 2/10- net 60.

Cng ty d kin mc doanh thu c th t c cho tng chnh sch trn c s mc doanh thu hin nay nh sau: Chnh sch A, doanh thu s n nh mc 350 triu; Chnh sch B, mc doanh thu s gia tng ng k v t mc 600 triu; Chnh sch C, doanh thu s l 650 triu. Phng k ton ca cng ty nhn nh tng chi ph cho hng bn ty thuc vo lng hng bn ra d kin. Hin nay tng chi ph cho hng bn chim 60% doanh s bn. Mi mt mc bn ra tng ng vi mt chi ph xc nh, khi mc bn ra tng th chi ph tiu th hng ha gim v mt s nh ph s phn b cho s lng ln hn. Nhng vi mt mc sn lng nht nh no cc chi ph li tng v cc chi ph loi ny c th tng. Trn c s mc d ton tng chi ph cho hng bn nh sau: Chnh sch A chim 60% doanh thu; Chnh sch B chim 50% doanh thu; Chnh sch C chim 55% doanh thu. Cn c vo cng tc qun l cc khon n phi thu t khch hng v vic nh gi khch hng trong mi chnh sch bn chu, cng ty xc nh cc chi ph qun l n v cc khon n kh i d kin nh sau: Chi ph A B C 1. Chi ph qun l v thu hi n (triu ng) 10 30 40 2. N kh i d kin (theo doanh thu) 2% 3% Trong cc iu kin bn chu cho mi chnh sch cho thy mc chit khu cng l mt yu t quan trng. T trng tiu th m khch hng chp nhn chit khu c cng ty nh gi l 60% doanh thu cho chnh sch B v 50% doanh thu cho chnh sch C. Thng thng khi khch hng chp nhn chit khu thng tr tin vo ngy cui cng ca thi hn chit khu. i vi cc khch hng khc mt s tr trong thi hn bn chu, mt s s tr tin tr hn. Theo kinh nghim, cng ty d
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kin k thu tin bnh qun c tnh chung nh sau: Chnh sch B l 24 ngy, Chnh sch C l 45 ngy. Khi thc hin cc chnh sch bn chu ny s lm cho cc khon phi thu ca cng ty tng hoc gim, t ko theo s tng gim cc ngun ti tr cho nn lm tng gim chi ph cho cc ngun ti tr, v hin ti chi ph vn ca cng ty l 10%. Hy nh gi cc chnh sch bn chu ca cng ty. BI 3: Doanh thu trong nm ca cng ty An-Pha l 1.200 triu ng v c chnh sch bn chu l 2/10 net 40. Tuy nhin ch c 25% doanh thu c ngi mua thanh ton sm trong vng 10 ngy hng chit khu, 70% doanh thu c thanh ton sau 40 ngy v 5% doanh thu cn li ngi mua thanh ton ln n 50 ngy. Vy k thu tin bnh qun ca doanh thu bn hng l bao lu? Doanh thu thun ca cng ty trong nm l bao nhiu? BI 4: Cng ty CBA ang xem xt li chnh sch bn chu. iu kin bn hng hin nay ca cng ty l 2/10 net 30 v gi s 100% doanh thu u bn chu. Cng ty ang xem xt chuyn i chnh sch bn chu mi vi iu kin 3/10 net 30 v 2/20 net 60 v cc kt qu d kin ca chnh sch bn chu mi nh sau: Ch tiu 2/10 net 30 3/10 net 30 2/20 net 60 Doanh thu (triu ng) 500 500 600 nh ph (triu ng) 50 50 50 nh ph (triu ng) 355 355 426 % doanh thu hng chit khu 30% 55% 95% K thu tin bnh qun (ngy) 35 28 12 N kh i (%/doanh thu) 3% 2% 4% Chi ph qun l v thu hi n 0.2% 0.2% 0.5% (%/doanh thu) Nu chi ph s dng vn l 10% v thu sut thu thu nhp ca cng ty l 40% th cng ty c nn thay i chnh sch tn dng khng? BI 5: Cng ty AFC c nhu cu v nguyn liu X trong nm l 1.000 tn vi gi mua l 800.000 ng/tn. Mi khi t hng cho n v cung cp vi chi ph l 225.000 ng/ln, chi ph lu tr tn kho mi tn chim 10% gi mua. Nu cng ty s dng m hnh EOQ, yu cu: 1) S lng t mua ti u cho loi nguyn liu ny l bao nhiu? 2) Mc tn kho bnh qun l bao nhiu? 3) S ln t hng bao nhiu ln trong nm?
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4) Nu thi gian giao hng l 5 ngy th im t hng mi s vo lc no? 5) Tng chi ph cho lng nguyn liu tn kho trong nm l bao nhiu (k c chi ph mua hang)? BI 6: Cng ty HC c nhu cu tn kho sn phm X p ng nhu cu tiu th trong nm l 1.200 sn phm. S sn phm ny cng ty t mua ti mt cng ty sn xut ABC. Chi ph cho mi ln t hng l: 1.250.000 ng, gi mua (gi bn ra ca ABC) n v sn phm l 3.000.000 ng, chi ph lu tr cho mt sn phm chim 10% gi mua. Yu cu: 1) Hy xc nh s lng t hng ti u, mc tn kho bnh qun, s ln t hng trong nm, khong cch gia 2 ln t hng, chi ph t hng, chi ph lu tr tn kho, tng chi ph tn kho trong nm theo m hnh EOQ. 2) Xc nh im t hng nu thi gian giao hn g l 8 ngy? 3) Gi s khi bn hng, cng ty sn xut ABC c a ra chnh sch bn hng c chit khu nh sau: S lng mua mi ln (sn phm) Sut chit khu/ gi bn n v 0 199 0% 200 399 0,25% 400 599 1,25% T 600 tr ln 1,75% Khi cng ty HC c thay i s lng mua hng mi ln khng?