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PHN TCH MI QH CHI PH KHI LNG LI NHUN

1. S d m ph l phn chnh lch gia doanh thu v bin ph


!. T" #$ % d m ph
Nu tnh ring tng loi sn phm c th tnh nh! sau"
&. '() *+, -.)h d/0)h
# ngh$a c%a &'n b( )inh doanh" *i s+ &, l-n &'n b( )inh doanh b.ng / t0c l khi doanh thu
tng 1% th li nhun tng 4%
1. '.2m h(0 3)
1ag2 1 o3 14
45 d! &m ph 6 7oanh thu 8 9in ph ton b, sn phm
ton b, sp
45 d! &m ph 6 *i: b:n ; sp 8 9in ph ; sp
; sp
<=ng s5 d! &m ph
<> l s5 d! &m ph 6 ? ;@@A
<=ng doanh thu
*i: b:n 8 9in ph
<> l s5 d! &m ph 6 ? ;@@A
*i: b:n
<5c &, tBng lCi nhuDn
E'n b( )inh doanh 6 F ;
<5c &, tBng doanh thu
45 d! &m ph
E, l-n &'n b( G7 6
HCi nhuDn Itr!-c thuJ
EKnh ph
4n l!Cng tiu thL h'a v5n 6
45 d! &m ph ; sp
EKnh ph
7oanh thu h'a v5n 6
<> l s5 d! &m ph
5. S) #6)7 89) *:); d/0)h <h= 89) *:)
>. S d 0) </?)
@. A:/ 8:/ KQH'KB <hC/ % d m ph
ChD <.E=
S <.F)
TG)7 % %) ph+m 'H) 3I %) ph+m
7oanh thu
9in ph
45 d! &m ph
EKnh ph
HCi nhuDn
J. S) #6)7 <.E= <hK
1ag2 ! o3 14
EKnh ph M HCi nhuDn mong mu5n
4n l!Cng cn b:n 6
45 d! &m ph ; sp
EKnh ph M HCi nhuDn mong mu5n
7oanh thu cn b:n 6
<> l s5 d! &m ph
45 d! an ton 6 7oanh thu thNc hin 8 7oanh thu h'a v5n
Idoanh thu dN )inJ
45 d! an ton
<> l s5 d! an ton 6 ? ;@@A
7oanh thu thNc hin
<=ng s5 d! &m ph
4n l!Cng tiu thL 6 ? ;@@A
45 d! &m ph ; sp
L. '. 3M. <NO)7 h6p I)h 7.0 *:) <N/)7 <NO)7 h6p P8 *.$< ph. <hQ0 mR) 8:8 ,E=
89= %0=
M 9O &Pp bin ph &Qn vK sn phm
M 9O &Pp chi ph ph:t sinh thm
M 9O &Pp )hon lR tr!-c & Iha( sddp ch!a bO &Pp ht &Knh phJ
M HCi nhuDn mong mu5n c%a th!Qng vL
14. Kh. 8hS) 8:8 phH)7 :) -.)h d/0)h; <N/)7 <NO)7 h6p s d m ph n v -hT)7
G. %U dK)7 8T)7 <hV8 )?,
<Sng 4771 tBng thm 6 IT
U
8 T
;
J ? 4771 &Qn vK
<Sng 4771 tBng thm 6 7oanh thu tBng thm ? <V l 4771
1ag2 & o3 14
PHN TCH AIWN 'XNG CHI PH SYN ZU[T
1. Ph\) <8h *.]) ^)7 8h. ph N_L <N`8 <.]p
W:c &Knh chV tiu phXn tch
Y
@
6 T
;
?m
@
?*
@
Y
;
6 T
;
?m
;
?*
;
Y
@
" Yhi ph NZH trNc tip &Knh m0c
Y
;
" Yhi ph NZH trNc tip thNc t
T
;
" 45 l!Cng sn phm sn [u\t thNc t
m
@
" H!Cng NZH trNc tip &Knh m0c sn [u\t ; sp
m
;
" H!Cng NZH trNc tip thNc t sn [u\t ; sp
*
@
" *i: mua &Knh m0c ; &Qn vK NZH trNc tip
*
;
" *i: mua thNc t ; &Qn vK NZH trNc tip
W:c &Knh &5i t!Cng phXn tch 8 9in &,ng chi ph I]YJ
]Y 6 Y
;
8 Y
@
]Y F @" b\t lCi
]Y ^6 @" thuDn lCi
W:c &Knh nh h!_ng c%a c:c nhXn t5
Lng NVL trc tip tiu hao bin !ng lng "#$
%
&'
Y5 &Knh nhXn t5 gi: mua NZH trNc tip th2o trK s5 &Knh m0c
]Y
m
6 T
;
?m
;
?*
@
` T
;
?m
@
?*
@
]Y
m
F @" b\t lCi
]Y
m
^6 @" thuDn lCi
(i) %ua NVL trc tip bin !ng gi) ""#$
(
&
Y5 &Knh nhXn t5 l!Cng NZH trNc tip tiu hao th2o trK s5 thNc t
]Y
*
6 T
;
?m
;
?*
;
` T
;
?m
;
?*
@
]Y
*
F @" b\t lCi
]Y
*
^6 @" thuDn lCi
!. Ph\) <8h *.]) ^)7 8h. ph )h\) 8T)7 <N`8 <.]p
W:c &Knh chV tiu phXn tch
Y
@
6 T
;
?t
@
?*
@
Y
;
6 T
;
?t
;
?*
;
Y
@
" Y1 nhXn cang trNc tip &Knh m0c
Y
;
" Y1 nhXn cang trNc tip thNc t
T
;
" 45 l!Cng sn phm sn [u\t thNc t
t
@
" H!Cng thbi gian lao &,ng trNc tip &Knh m0c s[ ; sp
t
;
" H!Cng thbi gian lao &,ng trNc tip thNc t s[ ; sp
*
@
" *i: &Knh m0c ; gib lao &,ng trNc tip
*
;
" *i: thNc t ; gib lao &,ng trNc tip
W:c &Knh &5i t!Cng phXn tch 8 bin &,ng chi ph I]YJ
]Y 6 Y
;
8 Y
@
]Y c @" thuDn lCi
1ag2 1 o3 14
]Y F @" b\t lCi
W:c &Knh nh h!_ng c%a c:c nhXn t5
Lng th*i gian lao !ng trc tip tiu hao bin !ng lng "#$
t
&
Y5 &Knh nhXn t5 &Qn gi: lao &,ng trNc tip th2o trK s5 &Knh m0c
]Y
t
6 T
;
?t
;
?*
@
` T
;
?t
@
?*
@
]Y
t
c @" thuDn lCi
]Y
t
F @" b\t lCi
(i) th+i gian lao !ng trc tip bin !ng gi) "#$
(
&
Y5 &Knh nhXn t5 l!Cng thbi gian lao &,ng trNc tip tiu hao th2o trK s5 thNc t
]Y
*
6 T
;
?t
;
?*
;
` T
;
?t
;
?*
@
]Y
*
c @" thuDn lCi
]Y
*
F @" b\t lCi
&. Ph\) <8h *.]) ^)7 8h. ph %) a=b< 8h=)7
0. Ph\) <8h *.]) ^)7 *.]) ph %) a=b< 8h=)7
W:c &Knh chV tiu phXn tch "
Y
@
6 T
;
?t
@
?b
@
Y
;
6 T
;
?t
;
?b
;
Y
@
" 9in ph sn [u\t chung &Knh m0c
Y
;
" 9in ph sn [u\t chung thNc t
T
;
" 45 l!Cng sn phm sn [u\t thNc t
t
@
" H!Cng thbi gian ch( m:( &Knh m0c sn [u\t m,t sn phm
t
;
" H!Cng thbi gian ch( m:( thNc t sn [u\t m,t sn phm
b
@
" 9in ph sn [u\t chung &Knh m0c m,t gib m:( sn [u\t
b
;
" 9in ph sn [u\t chung thNc t m,t gib m:( sn [u\t
W:c &Knh &5i t!Cng phXn tch 8 bin &,ng chi ph I]YJ
]Y 6 Y
;
8 Y
@
]Y c @" thuDn lCi
]Y F @" b\t lCi
W:c &Knh nh h!_ng c%a c:c nhXn t5
H!Cng thbi gian m:( sn [u\t tiu hao 8 bin &,ng nBng su\t I]Y
t
J
Y5 &Knh nhXn t5 chi ph sn [u\t chung &Qn vK th2o trK s5 &Knh m0c
]Y
t
6 T
;
?t
;
?b
@
` T
;
?t
@
?b
@
]Y
t
c @" thuDn lCi
]Y
t
F @" b\t lCi
*i: mua v l!Cng vDt dLngd dKch vL ` bin &,ng chi ph I]Y
b
J
Y5 &Knh nhXn t5 l!Cng thbi gian ch( m:( sn [u\t th2o trK s5 thNc t
]Y
b
6 T
;
?t
;
?b
;
` T
;
?t
;
?b
@
]Y
b
c @" thuDn lCi
]Y
b
F @" b\t lCi
*. Ph\) <8h *.]) ^)7 I)h ph %) a=b< 8h=)7
W:c &Knh chV tiu phXn tch
Y
@
6 T
;
?t
@
?&
@
Y
;
6 T
;
?t
;
?&
;
1ag2 5 o3 14
Y
@
" EKnh ph sn [u\t chung &Knh m0c
Y
;
" EKnh ph sn [u\t chung thNc t
T
;
" 45 l!Cng sn phm sn [u\t thNc t
t
@
" H!Cng thbi gian ch( m:( &Knh m0c sn [u\t m,t sn phm
t
;
" H!Cng thbi gian ch( m:( thNc t sn [u\t m,t sn phm
&
@
" EKnh ph sn [u\t chung &Knh m0c m,t gib m:( sn [u\t
&
;
" EKnh ph sn [u\t chung thNc t m,t gib m:( sn [u\t
W:c &Knh nh h!_ng c%a c:c nhXn t5 "
H!Cng sn phm sn [u\t 8 bin &,ng l!Cng I]Y
e
J
]Y
e
6 ` IT
;
?t
@
?&
@
8 T
@
?t
@
?&
@
J
]Y
e
c @" thuDn lCi
]Y
e
F @" b\t lCi
*i: mua vDt dLngd dKch vL ` bin &,ng dN to:n I]Y
d
J
]Y
d
6 T
;
?t
;
?&
;
8 T
@
?t
@
?&
@
]Y
d
c @" thuDn lCi
]Y
d
F @" b\t lCi
W:c &Knh t=ng bin &,ng
]Y 6 ]Y
e
M ]Y
d
]Y c @" thuDn lCi
]Y F @" b\t lCi
1ag2 > o3 14
'cNH GIc TdcCH NHIeM QUYN Lf
1. A:/ 8:/ KQH'KB <hC/ % d m ph g8h. <.]< #R. 30,h
ChD <.E=
S <.F)
TG)7 % %) ph+m 'H) 3I %) ph+m
7oanh thu I;J
9in ph IUJ
45 d! &m ph IfJ 6 I;J 8 IUJ
EKnh ph 4Wd 9gd TH I/J
HCi nhuDn tr!-c thu v lhi va( I2bitJ IiJ 6 IfJ 8 I/J
Hhi tijn va( IkJ
HCi nhuDn tr!-c thu IlJ 6 IkJ 8 IiJ
!. T" #$ h/?) 3) 9= < gdiIh
&. L6. )h=j) 8() #k. gdIh
1ag2 @ o3 14
<> su\t HCi nhuDn tr!-c thu v lhi tijn va( I2bitJ
6 ? ;@@A
lCi nhuDn m doanh thu 7oanh thu
7oanh thu
45 v'ng eua( ti sn 6
<i sn hot &,ng bnnh euXn
HCi nhuDn tr!-c thu v lhi va( 7oanh thu
<> l hon v5n E< 6 ? ?;@@A
IopqJ 7oanh thu <:i sn h& bnnh euXn
<i sn h& &u nBm M <i sn h& cu5i nBm
<i sn h& bnnh euXn 6
U

1. G.: 8h=,2) 7.0/
5. A:/ 8:/ *^ phj)
ChD <.E=
CT)7
<,
A^ phj)
Ph\) al)7 1 Ph\) al)7 !
7oanh thu I;J
9in ph IUJ
45 d! &m ph IfJ 6 I; J 8 IUJ
EKnh ph b, phDn )im so:t &!Cc I/J
45 d! b, phDn )im so:t &!Cc IiJ 6 IfJ 8 I/J
EKnh ph b, phDn )hang )im so:t &!Cc IkJ
45 d! b, phDn IlJ 6 IiJ 8 IkJ
EKnh ph chung IrJ
HCi nhuDn IsJ 6 IlJ 8 IrJ
QUmWT 'nNH GIc AcN SYN PHoM
1ag2 J o3 14
HCi nhuDn 6 HCi nhuDn tr!-c thu ` t0c hon v5n
c'n li v lhi tijn va( t5i thiu
t0c hon 6 <> l hon v5n ? <i sn hot &,ng
v5n t5i thiu &u t! t5i thiu bnnh euXn
*i: chu(n giao 6 9in ph m,t M 45 d! &m ph m,t sn phm bK thit
m,t sn phm m,t sn phm Ido )hang b:n ra ngoiJ
1. Z:8 I)h 7.: *:) h?)7 #/k<
0. PhH)7 ph:p </?) *^
1hiu tnh gi: b:n &Qn vK sn phm
45 tijn
Yhi ph njn
Yhi ph NZH<<
Yhi ph NY<<
Yhi ph 4WY
Y,ng chi ph njn
45 tijn tBng thm
*i: b:n
*. PhH)7 ph:p <N`8 <.]p gm phh
1ag2 L o3 14
*i: b:n 6 Yhi ph njn M 45 tijn tBng thm
Yhi ph njn 6 Y1NZH<< M Y1NY<< M Y14WY
45 tijn tBng thm 6 <> l s5 tijn tBng thm ? Yhi ph njn
<> l s5 tijn Y1 b:n hng M Y1 TH7N M t0c hon v5n mong mu5n
6 ?;@@A
tBng thm <Sng chi ph njn
t0c hon vSn 6 <> l hon v5n ? <i sn hot &,ng bnnh euXn
mong muan &u t! IopqJ
*i: b:n 6 Yhi ph njn M 45 tijn tBng thm
Yhi ph njn 6 9in ph 4W M 9in ph 9g M 9in ph TH7N
*i: b:n 6 Yhi ph njn M 45 tijn tBng thm
45 tijn tBng thm 6 <> l s5 tijn tBng thm ? Yhi ph njn
Yhi ph njn 6 9in ph 4W M 9in ph 9g M 9in ph TH7N
<> l s5 tijn EKnh ph 4Wd 9gd TH7N M t0c hon v5n mong mu5n
6 ?;@@A
tBng thm <Sng chi ph njn
t0c hon vSn 6 <> l hon v5n ? <i sn hot &,ng bnnh euXn
mong muan &u t! IopqJ
*i: b:n 6 *i: thbi gian lao &,ng M *i: b:n hng ha
trNc tip thNc hin
*i: thbi gian lao 6 *i: m,t gib lao M 45 gib lao &,ng
&,ng trNc tip &,ng trNc tip trNc tip thNc hin
1hiu tnh gi: b:n &Qn vK sn phm
45 tijn
Yhi ph njn
9in ph NZH<<
9in ph NY<<
9in ph 4WY
9in ph 9g v TH7N
Y,ng chi ph njn
45 tijn tBng thm
*i: b:n
!. Z:8 I)h 7.: *:) dI8h 3K
1ag2 14 o3 14
*i: ; gib l& 6 Yhi ph nhXn cang << M Y1THd phLc vL M HCi nhuDn c%a
trNc tip c%a ; gib HE<< c%a ; gib HE<< ; gib HE<<
Y1 nhXn cang <=ng chi ph nhXn cang trNc tip
trNc tip c%a 6
; gib HE<< <=ng s5 gib lao &,ng trNc tip
Y1 eun lu <=ng chi ph eun lu phLc vL
phLc vL c%a 6
; gib HE<< <=ng s5 gib lao &,ng trNc tip

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