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Bi tp Chng 1
1.1. Gi thnh sn phm - Ba bc c bn
Ngoi bng cn i k ton v bo co kt qu hot ng kinh doanh, Ban qun tr cng ty A. yu
cu k ton trng son tho thm bo co gi thnh sn phm. Cc thng tin v chi ph hot ng v cc
s d ca cc ti khon tn kho nm x8 nh sau:
Chi ph nhn cng trc tip (15.430 gi, 8,5ng/gi).................................. 131.155 ng
Bo qun my mc
............................................................. 52.500 ng
Chi ph nhn cng gin tip (50.280 gi, 5,25ng/gi................................. 263.970 ng
Bo him phn xng
.............................................................
8.100 ng
Chi ph in, nc......................................................................................... 29.220 ng
Khu hao nh xng..................................................................................... 46.200 ng
Khu hao my mc thit b........................................................................... 92.800 ng
Dng c sn xut .........................................................................................
9.460 ng
Sa cha v bo tr....................................................................................... 14.980 ng
Chi ph bn hng v qun l ......................................................................... 96.480 ng
Tn kho vt liu ngy 01/01/x8.................................................................... 26.490 ng
Sn phm d dang ngy 01/01/x8................................................................ 101.640 ng
Tn kho thnh phm ngy 01/01/x8............................................................. 148.290 ng
Tn kho vt liu ngy 31/12/x8.................................................................... 24.910 ng
Sn phm d dang ngy 31/12/x8................................................................ 100.400 ng
Tn kho thnh phm ngy 31/12/x8............................................................. 141.100 ng
Ga tr vt liu mua....................................................................................... 500.000ng
Yu cu:
1. Tnh chi ph vt liu s dng trong nm.
2. Tnh tng chi ph sn xut trong nm.
3. Tnh gi thnh sn phm trong nm.
1.2. Phn loi chi ph
Di y l danh mc nhng chi ph pht sinh mt doanh nghip may:
(a) xng, du cho xe ca nhn vin bn hng
(b) chi ph in thoi
(c) lng gi ca th may
(d) ch
(e) hoa hng bn hng
(f) mu chng t c dng vn phng
(g) nt (khuy, cc) v dy ko
(h) khu hao my may
(i) qung co
(k) lng qun l doanh nghip
(l) li i vay
(m) kiu mu
(n)sa cha mi nh phn xng
(o) bao b
1. Vo thi im cc chi ph ny pht sinh, chi ph no s c phn loi l chi ph thi
k? Chi ph no c phn loi l chi ph sn phm?
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Bi tp K ton qun tr
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K TON QUN TR
Bi tp Chng 2
2.1. Bn bin ph / Phng php cao - thp
Cng ty H. sn xut sn phm X. Khi son tho d ton cho nm ti, k ton trng cng ty
phi x l nhng d liu sau lin quan n cc chi ph tin ch:
Thng
By
Tm
Chn
Mi
Mi mt
Mi hai
Chi ph in
(ng )
60.000
53.000
49.500
46.000
42.500
39.000
290.000
S gi my
6.000
5.000
4.500
4.000
3.500
3.000
26.000
Dng phng php cao - thp, xc nh (1) Chi ph in kh bin cho mt gi my, (2) Chi ph in
c nh hng thng, v (3) Tng chi ph in kh bin v chi ph in c nh trong 6 thng. (4) Vit
cng thc c tnh chi ph in hng thng?
2.2. Phn tch im ha vn
Cng ty M. sn xut sn phm H. Cng ty c tnh nh ph sn xut l 126.500ng v nh
ph qun l l 82.030ng cho c nm. Bin ph sn xut v bin ph bn hng cho mt n v sn
phm l 4,65ng v 2,75ng. Gi bn n v sn phm l 13,40ng.
1. Tnh s lng sn phm tiu th ha vn.
2. Tnh doanh thu ha vn.
3. Nu gi bn l 14,00ng / sn phm v nh ph qun l c ct gim bt 33.465ng, s lng
tiu th ha vn mi l bao nhiu?
4. V th minh ha im ha vn tm c cu 2.
2.3. S d m ph / Hoch nh li nhun
Cng ty S. c ngh k hp ng c th c li cho cng ty. Gi mua theo hp ng l
130.000ng / sn phm, nhng s lng sn phm c mua cha c xc nh. nh ph ca cng
ty c d ton l 3.973.500ng, v bin ph n v sn phm l 68.500ng.
1. Tnh s lng sn phm m cng ty nn ng bn theo gi hp ng t c li nhun mong
mun l 1.500.000ng.
2. S dng vt liu khc, bin ph n v sn phm c th c gim bt 1.730ng, nhng tng s
nh ph sn xut chung s tng thm 27.500ng. C bao nhiu sn phm phi c tiu th
to ra li nhun l 1.500.000ng?
3. S dng s liu cu 2, c bao nhiu sn phm c tiu th thm li nhun tng thm
1.264.600ng?
2.4. Bi tp tng hp
Gi bn bnh qun ca Cng ty B l 1,49ng/sp v bin ph n v bnh qun l 0,36ng/sp.
nh ph bnh qun hng thng l 1.300ng. 2.100 sn phm c bn bnh qun mi thng.
1) T l s d m ph ca Cng ty B?
2) S lng sn phm tiu th ha vn ca Cng ty B hng thng?
3) Doanh thu ha vn ca Cng ty B hng thng?
4) Cn bn bao nhiu sn phm t li nhun mong mun 2.500ng mi thng?
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Bi tp K ton qun tr
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Bi tp Chng 3
3.1. D ton sn xut
Cng ty T lp d ton tiu th cho qu 1 nm x1 vi mc tiu th 500.000 sn phm, phn b cho thng
1,2,3 l 37,5%; 25%; 37,5%. Tn kho thnh phm u thng nh sau:
Sn phm
Thng 1
90.000
Thng 2
87.500
Thng 3
93.000
Thng 4
95.000
1.500 sp
Thng 5
2.000
Thng 6
2.500
Thng 7
2.800
Cng ty mun tn kho vt liu cui thng l 35% nhu cu sn xut ca thng sau. n gi vt liu l 20
ng, v mt n v vt liu trc tip sn xut mt sn phm. Hy lp d ton mua vt liu trc tip cho qu
2 nm x0.
3.3. D ton s dng vt liu trc tip:
S dng d liu bi tp 3.2, hy lp d ton s dng vt liu trc tip.
3.4. D ton nhn cng trc tip:
Cng ty C c tnh nhu cu sn xut trong thng 10 l 30.000 sn phm; 38.000 sn phm cho thng 11 v
41.000 sn phm cho thng 12. Cn 3 gi lao ng trc tip, n gi 15 ng/gi hon thnh mt sn
phm. Hy lp d ton lao ng trc tip.
3.5. D ton chi ph sn xut chung:
Cng ty R c tnh chi ph sn xut chung nh sau:
nh ph mi thng (ng):
Vt liu gin tip
2.000
Lao ng gin tip
900
Bo dng thit b
200
Anh sng
500
Nng lng
350
Bo him
540
Thu
700
Khu hao
1.200
T l bin ph sn xut chung cho 1 gi lao ng trc tip (ng/gi)
Lao ng gin tip
0,25
Bo him x hi
0,10
Bo dng thit b
0,30
Nng lng
0,50
Anh sng
0,30
Gi s s gi lao ng trc tip cho thng 1,2,3 l 2.500, 4.000, 3.500. Hy lp d ton chi ph sn xut
chung cho qu 1 nm x1.
3.6. D ton gi vn hng bn:
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30%
Thng 5
34%
Thng 6
36%
100.000
120.000
90.000
50.000
30/4
48.000
31/5
56.000
30/6
59.000
Thng 7
Thng 8
1.000
1.500
1.450
40
40
2.000
1.800
20
20
1.300
1.100
40
1.300
Gi mua n v (ng/v)
20
800
Thng 9
2gi/sp
12 ng/gi
nh ph sn xut chung
500 ng/thng
5% doanh thu
Thng 7
6.000 ng
Thng 8
10.000 ng
Thng 9
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8.000 ng
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Ton b vic mua v bn u thanh ton bng tin mt, ton b chi ph u c tr trong thng pht sinh.
Gi s s d vo ngy 01/7/x9 ca ti khon tin l 65.000 ng v thu sut thu thu nhp doanh nghip l
40%. Hy lp d ton tin mt cho qu 3/x9.
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Bi tp Chng 4
4.1. Tnh gi thnh nh mc
Cng ty M sn xut sn phm E qua hai phn xng X v Y. nh mc gi vt liu trc tip l
620 ng mt n v vt liu A v 13,4 ng mt n v vt liu B. Tiu hao theo nh mc cho mt sn
phm E l mt n v vt liu A v 95 n v vt liu B. nh mc lao ng trc tip nh sau: 16
gi/sn phm phn xng X v 19 gi/sn phm phn xng Y. n gi lao ng trc tip l 11
ng/gi phn xng X v 9,5 ng/gi phn xng Y. H s bin ph sn xut chung nh mc l
16 ng/gi lao ng trc tip v 10 ng/gi lao ng trc tip i vi nh ph sn xut chung nh
mc.
S dng nh mc cho hy tnh gi thnh nh mc ca mt sn phm E.
4.2. Lp d ton linh hot
nh ph sn xut chung i vi cng ty K nm x2 d kin nh sau: khu hao: 72.000 ng;
lng qun c: 92.000 ng; thu v bo him ti sn: 26.000 ng; nh ph sn xut chung khc:
14.500 ng. Nh vy, tng nh ph sn xut chung d kin 204.500 ng. Bin ph n v d kin nh
sau: vt liu trc tip: 16,5 ng; lao ng trc tip: 8,5 ng; dng c hot ng: 2,5 ng; lao ng
gin tip: 4 ng v bin ph sn xut chung khc: 3,2 ng.
Hy lp d ton linh hot theo mc sn xut sau: 18.000 sn phm, 20.000 sn phm v
22.000 sn phm. Cng thc d ton linh hot cho nm x2?
4.3. Chnh lch gi v chnh lch lng vt liu trc tip
Cng ty M sn xut thang my nh vi sc cha ti a 10 ngi mi ln. Mt trong nhng
loi vt liu trc tip c b phn sn xut s dng l vt liu A cho ca ca thang my. nh mc
vt liu s dng vo cui thng 4/x2 l 6m2 / thang my. Trong thng 4, b phn mua mua vt liu
ny vi gi 11 ng/ m2; gi nh mc trong k l 12 ng/ m2. C 90 thang my hon thnh v
bn trong thng 4, v b phn sn xut dng 6,6 m2 vt liu A/thang my.
Tnh chnh lch v gi v lng vt liu A trong thng 4/x2.
4.4. Chnh lch gi v chnh lch hiu sut lao ng
Cng ty V sn xut khun c cho cc cng ty khc sn xut my. Trong hai nm gn y,
khun sn xut block my 8 cylinder bn nhiu nht. nh mc lao ng cho mt block my l 1,8
gi. Hp ng lao ng yu cu tr 17 ng/ gi cho tt c nhn cng trc tip. Trong thng 6, c
16.500 block my c sn xut. S gi lao ng trc tip v chi ph tng ng trong thng 6 l
29.900 gi v 523.250 ng.
Tnh chnh lch gi v chnh lch hiu sut lao ng trong thng 6.
4.5. Chnh lch chi ph sn xut chung
Cng ty L sn xut sn phm A. Trong thng 5, ti cng ty A, pht sinh chi ph sn xut chung
thc t l 11.100 ng (Trong , nh ph 1.300ng/thng). Theo d ton, chi ph sn xut chung nh
mc cho thng 5 l 4 ng bin ph sn xut chung / gi lao ng trc tip v 1.250 ng nh ph sn
xut chung. Nng lc thng thng c xc nh l 2.000 gi lao ng trc tip /thng. Trong thng
5, cng ty sn xut 9.900 sn phm A (mt 2.100gi). nh mc lao ng l 0,2 gi lao ng trc
tip /sn phm A.
Tnh chnh lch c th kim sot, chnh lch khi lng v tng chnh lch chi ph sn xut
chung.
4.6. Phn tch chnh lch CPVLTT; CPNCTT; CPSXC
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Ztt/sp:
CPVLTT(10kg/sp;10ng/kg)
100 ng/sp
CPNCTT(8g/sp; 20ng/g)
160
BPSXC(8g/sp;15ng/g)
120
PSXC(8g/sp;30ng/g)
240
620 ng/sp
Zm/sp
CPVLTT(11kg/sp;11ng/kg)
121 ng/sp
CPNCTT(7g/sp; 21ng/g)
147
BPSXC(7g/sp;10ng/g)
70
PSXC(7g/sp;25ng/g)
175
513 ng/sp
Trong thng, sx 100 sp. Nng lc sx thng thng 1.000 gi l trc tip /thng.
Yu cu:
1) Phn tch chnh lch CPVLTT.
2) Phn tch chnh lch CPNCTT
3) Phn tch chnh lch CPSXC (4 chnh lch)
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Bi tp Chng 5
5.1. ROI
Nu mc tn kho ca cng ty gim, doanh thu v chi ph khng i, ROI ca cng ty s:
a. tng
b. gim
c. khng i
d. a,b,c: sai
5.2. ROI
Vi nhng d liu sau:
Ti sn hot ng bnh qun
45.000 ng
Doanh thu
180.000
S d m ph
21.600 -
Li tc hot ng thun
9.000 -
ROI ca cng ty l:
a. 48% b. 12% c. 20% d. 30% e. a,b,c,d: sai
5.3. Li tc cn li:
Mc ch ca li tc cn li l:
a. Ti a ha t l li ca mt b phn
b. Ti a ha ROI m mt b phn c th t c t ti sn hot ng ca n.
c. Ti a ha tng s tin li tc cn li
d. a,b,c: sai
5.4. Li tc cn li:
Vi d liu sau:
Ti sn hot ng bnh qun
300.000 ng
Ngun vn ch s hu
50.000 -
Doanh thu
900.000
Li tc hot ng thun
75.000 -
b. 15.000 ng
d. 475.000ng
e. a,b,c,d: sai
5.5. ROI v Li tc cn li
Cng ty F c d liu v B phn C nm trc nh sau:
Doanh thu:
2.000.000
Li tc hot ng thun
Ti sn hot ng bnh qun
T sut li tc ti thiu
160.000
800.000
ng
16%
Yu cu:
a. Tnh ROI ca B phn C bng cch s dng bin doanh thu v s vng quay ca ti sn bnh
qun.
b. Tnh li tc cn li (RI) ca B phn C.
5.6. nh gi sn phm chuyn giao:
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B phn A sn xut mt chi tit bn cho khch hng bn ngoi. D liu lin quan n b phn
ny nh sau:
Gi bn :
60 ng/chi tit
Bin ph n v:
40 -
Tng nh ph:
100.000 ng
Nng lc sn xut:
B phn B ca cng cng ty mua 5.000 chi tit tng t nh cung cp bn ngoi vi gi 58
ng/chi tit. Nu b phn B mun mua 5.000 chi tit ny t b phn A, v b phn A khng cn nng lc
nhn ri, khi , gii hn thp nht ca gi chuyn giao l bao nhiu?
a) 60 ng/ct
c) 40 ng/ct
b) 58 ng/ct
d)45 ng/ct
b) 40 ng/ct
50 ng/chi tit
Bin ph n v:
30 -
nh ph n v:
12
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Bi tp Chng 6
6.1. Ti cng ty B, thng 7/x8 c ti liu nh sau:
Tng cng
Sn phm X
Sn phm Y
10.000
12.000
20,00
25,00
Sn xut
9,00
10,00
Bn hng v qun l
3,00
3,75
nh ph ( ng )
Sn xut
Bn hng v qun l
155.000
20.000
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Bi tp Chng 7
7.1. Doanh thu v chi ph thch hp:
Cng ty O. sn xut cc sn phm kim loi gia dng khc nhau. Nm x1, cng ty sn xut
10.000 kha ca c bit nhng ch bn c 1.000 vi gi 20 ng/. 9.000 cn li khng th
bn qua cc chi nhnh ca cng ty.
Gi vn ca hng tn kho vo 31/12/x1 nh sau: (ng)
Vt liu trc tip
6
Nhn cng trc tip
3
Bin ph sn xut chung
1
nh ph sn xut chung
4
Gi vn/ kha
14
9.000 kha c th c bn l mt a phng khc vi gi 7 ng/. c php kinh
doanh a phng ny, cng ty phi mt 400 ng. Chi ph vn chuyn bnh qun 0,1 ng/.
1. Hy xc nh doanh thu v chi ph thch hp cho gii php bn l.
2. Gi s cc kha trn c th c ti ch to thnh loi kha khc, vi cng chi ph n
v 14 ng/ v bn 16 ng/. Chi ph ti ch l 9 ng/. Hy xc nh gii php c li nht: (1)
khng ti ch cng khng bn l, (2) ti ch, (3) bn l.
7.2. Tnh gi thnh kh bin: Tnh gi thnh n v.
Cng ty S. sn xut sn phm A.
Cc d liu chi ph nh sau: chi ph vt liu trc tip 1.185.000 ng cho hai sn phm. Lao
ng trc tip b phn lp rp l 4.590 gi/sn phm v 26,5 ng/gi. Bin ph sn xut chung l
48 ng/gi lao ng trc tip, v nh ph sn xut chung l 2.796.000 ng/thng (da vo sn lng
trung bnh 30 sn phm /thng). S tin ny bao gm c nh ph b phn ng gi. Vt liu ng
gi l 127.200 ng cho hai sn phm, lao ng ng gi mi sn phm l 420 gi; 18,5 ng/gi. T
l bin ph sn xut chung b phn ng gi v b phn sn xut nh nhau. Chi ph qung co v
tip th l 196.750 ng/thng. nh ph bn hng v qun l khc l 287.680 ng/thng.
1. T cc d liu trn, tnh gi thnh sn phm, s dng c phng php tnh gi thnh kh bin
(variable costing)v tnh gi thnh ton b (absorption costing).
2. Gi s cui thng c 8 sn phm tn kho. Tnh gi tr hng tn kho di nh hng ca c hai
phng php tnh gi thnh kh bin v tnh gi thnh ton b.
7.3. Bo co kt qu kinh doanh: Hnh thc bo co s d m ph (Contribution Reporting Format)
Bo co kt qu hot ng kinh doanh theo hnh thc thng l ca cng ty B. ca nm x0, nh
sau:
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100
2
10
5
SP. B
SP. C
200
1
300
3
20
12
30
15
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Bi tp Chng 8
8.1. nh gi ti a ha li nhun
Cng ty D sn xut sn phm A. Bin ph n v 100.000 ng/sp. Tng nh ph l 1.000.000
ng. S lng sn phm tiu th vi nhng mc gi khc nhau c tnh nh sau:
Gi
S lng
(ng /sp)
150.000
175.000
200.000
225.000
Cng ty D nn bn theo gi no t li nhun ti a?
8.2. nh gi trn c s chi ph
Chi ph lin quan n sn phm c sn xut bi Cng ty M nh sau:
Vt liu trc tip (ng /sp)
10
12
18
340.000
160.000
15% gi ho n
ng
-
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Cng ty d tnh khi lng sa cha trong nm ti l 20.000 gi. Cng ty tin rng, ph
hp vi iu kin cnh tranh, li nhun s t c trong nm ti l 5ng/gi lao ng ca th hn.
T l li nhun b sung, c th cnh tranh c, vo gi ha n ca vt liu l 30%.
Yu cu:
1. Tnh n gi lao ng v t l b sung vo gi ha n vt liu nh gi dch v.
2. Mt trong cc th hn ca cng ty hon tt mt cng vic sa cha mt 3 gi lao ng v 40
ng vt liu (gi ha n). Tnh s tin c ghi vo ha n cho khch hng.
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