BI 4/CHNG 5

Mn: K ton Qun tr

D TON TIU TH SN PHM
CH TIU
1. S lng sn phm tiu th
2. n gi bn (ng/SP)
3. Doanh thu [= (1) * (2)]

Thng 1
1.100
100.000
110.000.000

Thng 2
1.200
100.000
120.000.000

Thng 3
1.900
100.000
190.000.000

Qu I
4.200
100.000
420.000.000

D TON SN XUT
CH TIU

Thng 1

Thng 2

1. S lng sn phm tiu th

1.100

2. Cng: S lng sn phm

tn kho cui k
3. Tng nhu cu sn phm
[= (1) + (2)]
4. Tr: S lng SP tn kho
u k
5. S lng sn phm cn sn
xut [=(3) (4)]

Thng 3

Qu I

1.200

1.900

4.200

750

800

200

200

1.850

2.000

2.100

4.400

850

750

800

850

1.000

1.250

1.300

3.550

D TON CHI PH NGUYN VT LIU

CH TIU

Thng 1

Thng 2

Thng 3

Qu I

1. S lng sn phm cn sn
xut

1.000

1.250

1.300

3.550

2. nh mc tiu hao NVL/sp

3. Lng NVL dng cho sn

xut

2.000

2.500

2.600

7.100

4. n gi NVL (ng/Kg)

5.000

5.000

5.000

5.000

10.000.000

12.500.000

13.000.000

35.500.000

5. Chi ph NVL trc tip

CH TIU

D TON CHI PH NHN CNG TRC TIP

Thng 1
Thng 2
Thng 3

Qu I

1. S lng sn phm cn sn
xut
2. Mc hao ph lao ng/sp
(gi/sp)

1.000

1.250

1.300

3.550

3. Tng mc hao ph lao ng

3.000

3.750

3.900

10.650

4. n gi gi cng
5. Chi ph nhn cng trc tip

5.000

5.000

5.000

5.000

15.000.000

18.750.000

19.500.000

53.250.000

D TON CHI PH SN XUT CHUNG

CH TIU
Thng 1
Thng 2
Thng 3
1.000
1.250
1.300
1. S lng sn phm sn xut
2. Bin ph SXC n v
3. Tng bin ph SXC
[=(1)*(2) ]
4. Tng nh ph SXC
5. Tng cng chi ph SXC
[=(3)+(4) ]
6. Chi ph khu hao TSC
7. Tng s tin chi

Qu I
3.550

4.500

4.500

4.500

4.500

4.500.000
15.500.000

5.625.000
15.500.000

5.850.000
15.500.000

15.975.000
15.500.000

20.000.000
0
20.000.000

21.125.000
0

21.350.000
0

62.475.000
0

21.125.000

21.350.000

62.475.000

Gii thch s liu dng th 2: Bin ph sn xut chung n v (ng/SP)

- bi cho bin ph : 1.500/1 gi lao ng trc tip
- Xt ti thng 1 ta c tng mc hao ph lao ng: 3.000 gi lao ng trc tip
=> Tng bin ph ca thng 1 = s gi lao ng * bin ph ca 1gi
= 3.000 * 1.500 = 4.500.000 (ng)
=> Bin ph SXC n v = Tng bin ph thng 1/ s SP sn xut trong thng 1
= 4.500.000/1.000 = 4.500 (ng/SP)

BI 1 / CHNG 5
D TON SN XUT

CH TIU

Thng 7

Thng 8

Thng 9

Qu III

1. S lng sn phm tiu th

200.000

210.000

220.500

630.500

2. Cng: S lng sn phm

tn kho cui k

168.000

176.400

185.220

185.220

3. Tng nhu cu sn phm

[= (1) + (2)]

368.000

386.400

425.720

815.720

4. Tr: S lng SP tn kho

u k

150.000

168.000

176.400

150.000

5. S lng sn phm cn sn
xut [=(3) (4)]

218.000

218.400

249.320

665.720

Gii thch:
Dng 1: theo - tc tng trng doanh thu l 5% mi thng
- SLSPTT thng 7 l 200.000 SP
- SLSPTT thng 8 l 200.000 * (1+0.05) = 210.000 SP
- SLSPTT thng 9 l 210.000 * (1+0.05) = 220.500 SP
Dng 2: theo - nhu cu tn kho thnh phm cui mi thng bng 80% s lng sn phm d
kin s tiu th trong thng ti
- S lng sn phm tn kho cui k thng 7 = SLSPTT thng 8 * 0.8 = 210.000 *0.8 =
168.000 SP
- S lng sn phm tn kho cui k thng 8 = SLSPTT thng 9 * 0.8 = 220.500 *0.8 =
176.400 SP
- S lng sn phm tn kho cui k thng 9 = SLSPTT thng 10 * 0.8
= (SLSPTT thng 9 * (1+0.05))* 0.8 = (220.500 * (1+0.05))* 0.8 = 185.220 SP
Dng 4: theo - S lng SP tn kho ngy 30/06/2006 l 150.000 SP
=> S lng SP tn kho u k thng 7 =150.000 SP
V S lng SP tn kho u k thng ny l S lng SP tn kho cui k thng trc nn
-S lng SP tn kho u k thng 8 =168.000 SP
-S lng SP tn kho u k thng 9 =176.400 SP
II) Gi s cng ty sn xut 600.000 SP trong Qu III/2006
- nh mc tiu hao NVL/sp: 4 Kg/SP
=> Tng NVL s dng trong Qu = SLSPSX * Mc tiu hao = 600.000 *4 = 2.400.000 Kg
- Nhu cu tn kho NVL cui qu 3 = 25% Tng NVL s dng trong qu
= 2.400.000*0.25= 600.000 Kg
- NVL tn kho vo ngy 30/06/2006 (u qu III): 800.000Kg
Lng NVL dng cho sn xut = 2.400.000+600.000 - 800.000 = 2.200.000 Kg
n gi NVL (ng/Kg): 12.000 ng/Kg
Chi ph NVL trc tip = 2.200.000*12.000 = 26.400.000.000 ng

D TON TIN
CH TIU
I. Phn kh nng tin:
1. Tin tn u k
2. Tin thu trong k
- Bn hng
- .
II. Phn nhu cu chi tiu:
- Mua NVL
- Chi ph nhn cng
- Chi ph SXC
- Chi ph bn hng v QLDN
- Chi np thu TNDN
- Chi mua TSC
- Chi tr li c phn
-
III. Cn i thu, chi
IV. Thu, chi hot ng ti chnh
- Tin thu t vay ngn hng
- Chi tin tr li vay
- Chi tr n vay
V. Tn qu cui k:

Qu I

Qu II

Qu III

Qu IV

C nm