Bai Giai Tin Hoc Nang Cao Co Mai

(Phn Excel)
- Hng dn chi tit cch gii

(gii y )
MC LC
PHN 1: EXCEL .......................................................................................................... 1
Bi 1............................................................................................................................... 1
Bi 2............................................................................................................................... 6
Bi 3............................................................................................................................. 12
Bi 4............................................................................................................................. 16
Bi 5............................................................................................................................. 21
Bi 6............................................................................................................................. 25
Bi 7............................................................................................................................. 26
Bi 8............................................................................................................................. 29
Bi 9............................................................................................................................. 33
Bi 10........................................................................................................................... 36
Bi 11........................................................................................................................... 37
Bi 12........................................................................................................................... 38
Bi 13........................................................................................................................... 40
Bi 14........................................................................................................................... 42
Bi 15........................................................................................................................... 44
Bi 16........................................................................................................................... 49
Bi 17........................................................................................................................... 51
Bi 18........................................................................................................................... 57
Bi 19........................................................................................................................... 64
Bi 20........................................................................................................................... 68
Bi 21........................................................................................................................... 73
Bi 22........................................................................................................................... 79
Bi 23........................................................................................................................... 87
Bi 24........................................................................................................................... 92
Bi 25........................................................................................................................... 95
Bi 26........................................................................................................................... 96
PHN 2: ACCESS ...................................................................................................... 99
PHN 1: EXCEL
Bi 1
Bng nhp liu
ngha s chng t (S CT): k t u cho bit m hang, k t th 2 cho bit sn

phm thuc loi no, cc k t tip theo l m s chng t.
Cu 1: Da vo s chng t v bng 1 in gi tr ct sn phm v n gi. Bit
rng gi bn theo loi sn phm v nhng chng t trong thng 1 v 2 gi tng
10% so vi gi nim yt.
*in gi tr ct sn phm
- Nhp vo C3 hm sau: =VLOOKUP(LEFT(B3;1);$A$17:$B$21;2;0)
- Tip theo gi nt in v ko t C3 cho n C12.
*in gi tr ct Loi SP
- Nhp vo E3 hm sau: =VLOOKUP(LEFT(B3;1);$A$17:$B$21;2;0)
- Tip theo gi nt in v ko t E3 cho n E12.
*in gi tr ct n gi
- Tm n gi t bng 1 ta dng hm index:
=INDEX($C$17:$E$21;MATCH(C3;$B$17:$B$21;0);MATCH(E3;$C$16:$E$16;0))
- Nhp vo G3 hm sau:
=IF(OR(MONTH(D3)=1;MONTH(D3)=2);INDEX($C$17:$E$21;MATCH(C3;$B$
17:$B$21;0);MATCH(E3;$C$16:$E$16;0))*1.1;INDEX($C$17:$E$21;MATCH(C3;
$B$17:$B$21;0);MATCH(E3;$C$16:$E$16;0)))
- Tip theo gi nt in v ko t G3 cho n G12.
Cu 2: in gi tr ct loi SP (lm cu 1)
Cu 3: in gi tr ct gim gi, bit rng chng t mua sn phm loi 3 trong
thng 2 c gim 5% tr gi.
- Nhp vo H3 hm sau: =IF(AND(E3=3;MONTH(D3)=2);G3*0.95;G3)
- Tip theo gi nt in v ko t H3 cho n H12.
Cu 4: in gi tr ct doanh thu. Doanh thu = s lng * n gi gim gi
- Nhp vo I3 hm sau: =F3*G3-H3
- Tip theo gi nt in v ko t I3 cho n I12.
Cu 5: in gi tr cho bng thng k 2: thng k doanh thu theo sn phm v
theo thng.
Bc 1: Nhp vo B26 hm sau:
=SUM(IF($C$3:$C$12=A26;IF(MONTH($D$3:$D$12)=$B$25;$I$3:$I$12)))
Sau nhn Ctrl + Shift + Enter.
- Tip theo gi nt in v ko theo hng dc t B26 cho n B30.
Bc 2: Sa hm B26 thnh:
=SUM(IF($C$3:$C$12=$A$26;IF(MONTH($D$3:$D$12)=B25;$I$3:$I$12)))
- Tip theo gi nt in v ko theo hng ngang t B26 n B28.
Bc 3: Sa hm C26 thnh:
=SUM(IF($C$3:$C$12=A26;IF(MONTH($D$3:$D$12)=$C$25;$I$3:$I$12)))
- Tip theo gi nt in v ko theo hng dc t C26 cho n C30.
Bc 4: Sa hm D26 thnh:
=SUM(IF($C$3:$C$12=A26;IF(MONTH($D$3:$D$12)=$D$25;$I$3:$I$12)))
- Tip theo gi nt in v ko theo hng dc t D26 cho n D30.
Cu 6: in gi tr cho bng thng k 3: thng k doanh thu theo sn phm v
theo loi trong thng 3.
Bc 1: Nhp vo G26 hm sau:
=SUM(IF($C$3:$C$12=F26;IF($E$3:$E$12=$G$25;IF(MONTH($D$3:$D$12)=
3;$I$3:$I$12))))
- Tip theo gi nt in v ko theo hng dc t G26 cho n G30.
Bc 2: Sa hm G26 thnh:
=SUM(IF($C$3:$C$12=$F$26;IF($E$3:$E$12=G25;IF(MONTH($D$3:$D$12)=
3;$I$3:$I$12))))
- Tip theo gi nt in v ko theo hng ngang t G26 n I28.
Bc 3: Sa hm H26 thnh:
=SUM(IF($C$3:$C$12=F26;IF($E$3:$E$12=$H$25;IF(MONTH($D$3:$D$12)=
3;$I$3:$I$12))))
- Tip theo gi nt in v ko theo hng dc t H26 cho n H30.
Bc 4: Sa hm I26 thnh:
=SUM(IF($C$3:$C$12=F26;IF($E$3:$E$12=$I$25;IF(MONTH($D$3:$D$12)=3
;$I$3:$I$12))))
- Tip theo gi nt in v ko theo hng dc t I26 cho n I30.
Cu 7: nh dng du phn cch hng ngn cho cc ct c gi tr kiu s.

3
- Chn vng d liu c gi tr kiu s mun nh dng (n gi, gim gi, doanh
thu, doanh thu theo thng v doanh thu thng 3 theo loi sn phm)
- Trong Home chn th Number chn biu tng Comma Style
- Mun gim s thp phn chn biu tng Decrease Decimal
Cu 8: Da vo bng thng k 2, v th so snh doanh thu trong tng thng

ca my ca, my mi v my phay.
- Chn d liu doanh thu ca my ca, my mi v my phay t bng thng k
2, nhn phm Ctrl ty chn ng thi nhiu dng.
- Insert trong th Charts chn biu tng ng.

Vd: chn biu 3-D Column ta c hnh sau
Cu 9: Trch cc chng t c tr gi t 30 triu 50 triu ra mt vng ring trn

bng tnh.
- Copy ct doanh thu ra mt vng ring v g iu kin nh sau:
- Data trong th Sort & Filter chn Advanced hp thoi Advanced Filter
xut hin.
+ Trong phn Action chn Copy to another location trch d liu lc c

ra mt vng ring ca bng tnh.
+ List range: chn vng mun trch d liu (bao gm c phn tiu v phn
d liu).
+ Criteria range: chn vng iu kin.
+ Copy to: Chn vng mun hin d liu trch ra (chn mt vng trng tng
ng vi tiu bng tnh).
- Nhp chut vo nt OK ta c bng lc mi nh sau:
*Bi tp hon thnh nh sau:
Bi 2
Hon tt bng bo co sau:
Cu 1: Lp cng thc in d liu cho cc ct cn li, bit rng:

*Ct VT v n gi ly ra t bng tham chiu
- Nhp vo E4 hm sau: =VLOOKUP(D4;$A$17:$B$20;2;0)
- Tip theo gi nt in v ko t E4 cho n E13.
- Nhp vo G4 hm sau: =VLOOKUP(D4;$A$17:$B$20;3;0)
*T-Tin = S lng*n gi
- Nhp vo H4 hm sau: =F4*G4
- Tip theo gi nt in v ko t H4 cho n H13.
*Ph ph = T-Tin*ph ph cc mt hng tng ng trong bng tham
chiu
- Nhp vo I4 hm sau: =H4*VLOOKUP(D4;$A$17:$D$20;4;0)
* Tnh Thu TT: Nu 2 k t cui ca SH l NB th Thu TT bng 0,
ngc li Thu TT = (T-Tin +ph ph) * t l thu (ly t bng tham chiu)
- Nhp vo J4 hm sau: =IF(RIGHT(B4;2)="NB";0;(H4+I4)*$B$21)
- Tip theo gi nt in v ko t J4 cho n J13.
* Tng cng = T-Tin + Ph ph + Thu TT
- Nhp vo K4 hm sau: =H4+I4+J4
- Tip theo gi nt in v ko t K4 cho n K13.
Cu 2: in gi tr cho bng tng hp doanh s bn hng
- Nhp vo G18 hm sau: =SUMIF($C$4:$C$13;F18;$K$4:$K$13)
- Nhp vo I18 hm sau: =SUMIF($D$4:$D$13;H18;$K$4:$K$13)

Cu 3: Trch ra nhng hp ng khng tnh thu tiu th ra mt vng ring
trn bng tnh
- Copy ct doanh thu ra mt vng ring v g iu kin (=0) nh sau:
- Data trong th Sort & Filter chn Advanced hp thoi Advanced Filter
xut hin.
+ Trong phn Action chn Copy to another location trch d liu lc c

ra mt vng ring ca bng tnh.
+ List range: chn vng mun trch d liu (bao gm c phn tiu v phn
d liu).
+ Criteria range: chn vng iu kin.
+ Copy to: Chn vng mun hin d liu trch ra (chn mt vng trng tng
ng vi tiu bng tnh).
- Nhp chut vo nt OK ta c bng lc mi nh sau:
*Bi hon thnh:
Cu 4: Dng chc nng PivotTable thng k tng s lng, tng thnh tin, tng
thu TT theo khch hng theo ngy
- Insert trong th Tables chn PivotTable PivotTable hp thoi Create
PivotTable xut hin.
+ Table/Range: chn ngun d liu (chn bng bao gm c tiu v d liu)

+ Choose where you want the PivotTable report to be placed: Chn vng hin
th (kch vo New Worksheet hin th kt qu ra mt sheet mi)
+ Kt thc nhp vo OK, ta c hnh sau:
+ Trong phn Choose fields to add to report, kch chut vo chn Ngy,
Khch, S lng, T-Tin, Thu TT, Tng.
+ Ko Ngy t th Row Labels ln th Report Filter.
+ Trong th Values chn hm mun tnh ton. Kch chut vo du mi tn
hng xung Chn Value Field Setting Chn Sum OK.
+ Kch chut vo tiu v sa tn theo ng yu cu ca bi.
*Bng kt qu:
Cu 5: Dng chc nng SubTotal thng k theo tng khch hng

Bc 1: Sp xp d liu theo khch hng
- Chn bng d liu (t A3 n K13, chn lun phn tiu ).
- Home trong th Editing chn Sort & Filter Custom Sort hp thoi
Sort xut hin
+ Trong Column (Sort by) chn Khch hng.

+ Trong Sort On chn Values.
+ Trong Order chn A to Z.
+ Nhp chut vo OK, ta c bng d liu c sp xp theo Khch hng.
Bc 2: Thc hin thng k bng chc nng Subtotal
- Chn bng d liu (t A3 n K13, chn lun phn tiu ).
- Data Subtotal hp thoi Subtotal xut hin
+ Trong At each change in chn Khch hng (bin sp xp)

+ Trong Use function chn Sum (hm mun thc hin tnh ton)
+ Trong Add subtotal to chn cc bin mun tnh tng: S lng, T-Tin,
Ph ph, Thu TT, Tng.
+ Nhp chut vo OK, ta c bng kt qu nh sau:
10
11
Bi 3
Cng ty thc phm c doanh thu 6 thng u nm 2014 nh sau:
Cu 1: Dng chc nng PivotTable tng hp doanh thu ca cc ca hng theo

thng.
- Nhn ln lt phm Alt + D + P hp thoi PivotTable and PivotChart
Wizard xut hin Chn Multiple consolidation ranges Next.
- Tip theo chn I will create the page fields trong phn How many page fields
do you want? Next
12
- Hp thoi mi xut hin
+ Trong Range: chn cc vng d liu mun thng k Add.

+ Trong phn How many page fields do you want chn 1 v in vo Field
one ch Ca hng.
Next
- Hp thoi mi xut hin Chn New worksheet th hin bng kt qu
sang mt sheet mi Finish.
13
- Sa li tiu theo yu cu ca bi.

*Bng kt qu
Cu 2: Dng chc nng Consolidate tng hp bo co

- Copy cu trc d liu ra mt vng khc (hoc mt sheet khc), sau chn
vng mun hin th kt qu bo co (khng chn tiu , xem hnh di).
- Data trong th Data Tools chn Consolidate hp thoi Consolidate xut

hin.
14
+ Trong Function, chn hm mun tnh ton kt qu bo co Sum.

+ Trong Reference chn a ch cc vng d liu chi tit (lu : khng chn
tiu ) Add.
+ Trong phn Use lables in chn Create links to source data lin kt t bng
tng hp n bng d liu chi tit OK.
*Bng kt qu:
15
Bi 4
Mt cng ty c 3 ca hng bn l dng c th thao ti tnh A. Cng ty tng hp
doanh thu hng tun vi cc thng tin nh bng sau (file Bai 4.xlsx)
Cu 1: Dng chc nng PivotTable thng k tng s lng khch, tng doanh
thu ca tng loi Cu Lng, Tennis, Bng bn theo ca hng theo ngy.
- Chn bng d liu (bao gm c phn tiu )
PivotTable xut hin.

16
+ Trong phn Choose fields to add to report, kch chut vo chn Ca hng,
Ngy, Tng lng khch, Cu lng, Bng bn, Tennis.
+ Ko Ngy t th Row Labels th ln th Report Filter.
+ Ko Ca hng t th Values th sang th Row Lables.
+ Ko Tennis ln trn Bng bn (trong th Values)
hng xung Chn Value Field Setting Chn Sum OK.
*Bng kt qu:
Cu 2: Dng chc nng PivotTable thng k ca hng c lng khch ng

nht theo ngy
- Chn bng d liu (bao gm c phn tiu ).
PivotTable xut hin.
17

+ Trong phn Choose fields to add to report, kch chut vo chn Ca hng,
Ngy, Tng lng khch.
+ Ko Ngy vo th Row Labels.
+ Ko Ca hng t th Values th sang th Row Lables (Ca hng phi nm
di Ngy).
hng xung ca Tng lng khch Chn Value Field Setting Chn
Max OK.
18
*Bng kt qu:
Cu 3: Dng chc nng SubTotal thng k doanh thu tng ca hng

- Trc khi thc hin Subtotal phi sp xp li bin cn thng k (Sort by A to
Z).
- Chn bng d liu (t A4 n J25, chn lun phn tiu ).
- Data Subtotal hp thoi Subtotal xut hin
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+ Trong At each change in chn Ca hng (bin sp xp)

+ Trong Use function chn Sum (hm mun thc hin tnh ton)
+ Trong Add subtotal to chn cc bin mun tnh tng: Tng doanh thu,
Bng r, Cu long, Bng , Bng chuyn, Bng bn, Tennis.
+ Nhp chut vo OK, ta c bng kt qu nh sau:
20
Bi 5
S liu tng kt s lng hc sinh t yu cu trong 2 nm hc 2009 2010 nh
sau
Cu 1: Dng chc nng PivotTable thng k tng s hc sinh t yu cu ca

tng mn theo nm hc v theo hc k.
- Nhn ln lt phm Alt + D + P hp thoi PivotTable and PivotChart
Wizard xut hin Chn Multiple consolidation ranges Next.
- Tip theo chn I will create the page fields trong phn How many page fields
do you want? Next.
21
- Hp thoi mi xut hin
+ Trong Range: chn cc vng d liu mun thng k (chn c phn tiu )
Add.
+ Trong phn How many page fields do you want chn 2 v in vo Field
one ch Nm hc v Hc k.
Next
- Hp thoi mi xut hin Chn New worksheet th hin bng kt qu
sang mt sheet mi Finish.
22
- Sa li tiu theo yu cu ca bi.

- Nu c dng (blank) th kch chut phi Hide.
*Bng kt qu
Cu 2: Dng chc nng Consolidate tng hp bo co

- Copy cu trc d liu ra mt vng khc (hoc mt sheet khc), sau chn
vng mun hin th kt qu bo co (khng chn tiu , xem hnh di).
- Data trong th Data Tools chn Consolidate hp thoi Consolidate xut

hin.
23
+ Trong Function, chn hm mun tnh ton kt qu bo co Sum.

+ Trong Reference chn a ch cc vng d liu chi tit (lu : khng chn
tiu ) Add.
+ Trong phn Use lables in chn Create links to source data lin kt t bng
tng hp n bng d liu chi tit OK.
*Bng kt qu:
24
Bi 6
Da vo s liu thng k s lng bt git bn ra ca cng ty ABC nm 2010, hy
tnh cc gi tr sau:
*Trung bnh
- Nhp vo E3 hm sau: =AVERAGE(B3:B14)
*Gi tr ln nht
- Nhp vo E4 hm sau: =MAX(B3:B14)
*Gi tr nh nht
- Nhp vo E5 hm sau: =MIN(B3:B14)
*Phng sai
- Nhp vo E6 hm sau: =VAR(B3:B14)
* lch chun
- Nhp vo E7 hm sau: =STDEV(B3:B14) hoc =SQRT(E6)
* nhn
- Nhp vo E8 hm sau: =KURT(B3:B14)
*S trung v
- Nhp vo E9 hm sau: =MEDIAN(B3:B14)
*S yu v
- Nhp vo E10 hm sau: =MODE(B3:B14)
* bt i xng
- Nhp vo E11 hm sau: =SKEW(B3:B14)
25
Bi 7
Cho s liu v doanh thu, chi ph qung co v tin lng ca 12 cng ty nh sau:
Yu cu: dng chc nng Regression d bo doanh thu ca cng ty nu chi ph

qung co l 25 v tin lng l 18.
*Thm chc nng Regression vo Excel nh sau (nu my bn cha c):
- File Option Add-Ins Analysis ToolPak Go Analysis ToolPak
OK.
*M chc nng Regression ln v thc hin cc thao tc:
- Data trong th Analysis chn Data Analysis Regression OK hp thoi
Regression xut hin:
+ Trong Input Y Range, chn vng d liu ca Doanh thu (Y).

26
+ Trong Input X Range, chn vng d liu ca Chi ph qung co v Tin lng
(X1 v X2).
Lu : khi chn vng phi chn lun tiu Y v X1, X2 (v d: chn vng ca Y l
$A$3:$A$15).
+ Trong Output Range chn vng hin th ca bng kt qu Regression (chn mt
trng bt k).
+ Kt thc nhp chut vo OK, ta s c kt qu sau:
+ Da vo kt qu trn ta c c h s hi quy tuyn tnh mu ti Coefficients (

B32):
0 = 29,66190108
{1 = 0,002318393
2 = 8,484157651
Hm hi quy tuyn tnh th hin s ph thuc ca doanh thu vo chi ph qung
co v tin lng l:
= 0 + 1 . 1 + 2 . 2
= 29,66190108 + 0,002318393. 1 + 8,484157651. 2
- Tnh doanh thu d bo ti A16 khi chi ph qung co l 25 triu ng/thng
v tin lng l 18 triu ng/thng:
+ Nhp vo A16 hm sau : =B33+B34*B16+B35*C16
+ Nhp vo Decrease Decimal gim bt phn thp phn (Home trong th
Number chn Decrease Decimal)
*Bng kt qu:
27
28
Bi 8
Cho s liu v nng sut lao ng, gi thnh sn phm, chi ph nguyn vt liu
chnh trong gi thnh sn phm ca 5 x nghip cng sn xut mt loi sn phm nh
sau:
Gi s c quan h tuyn tnh gia Y v X1, X2.

Cu 1: Dng hm LINEST thnh lp hm hi quy tuyn tnh.
- Kch chut ti F5 v chn mt vng trng bao gm 5 dng v 3 ct (ging
vi cu trc d liu), sau g hm =LINEST(B5:B9;C5:D9;1;1) ti F5
Kt thc nhn Ctrl + Shift + Enter.
Lu
:
chn
vng
xong
th
g
hm
lun.
- Ta c bng kt qu nh sau :
- Hm hi quy tuyn tnh cn tm l:

= 4,25925926 0,37037037. 1 + 1,074074074. 2
29
Cu 2: Dng chc nng Regression d bo gi thnh n v sn phm trong

trng hp nng sut lao ng l 27 triu ng, nguyn vt liu chnh chim
52% gi thnh n v sn phm.
*Thm chc nng Regression vo Excel nh sau (nu my bn cha c):
- File Option Add-Ins Analysis ToolPak Go Analysis ToolPak
OK.
*M chc nng Regression ln v thc hin cc thao tc:
- Data trong th Analysis chn Data Analysis Regression OK hp thoi
Regression xut hin:
+ Trong Input Y Range, chn vng d liu ca gi thnh n v (Y).

+ Trong Input X Range, chn vng d liu ca nng sut lao ng v nguyn vt
liu chnh (X1 v X2).
Lu : khi chn vng phi chn lun tiu Y v X1, X2 (v d: chn vng ca Y l
$B$4:$B$9).
+ Trong Output Range chn vng hin th ca bng kt qu Regression (chn mt
trng bt k).
+ Kt thc nhp chut vo OK, ta s c kt qu sau:
30
+ Da vo kt qu trn ta c c h s hi quy tuyn tnh mu ti Coefficients (

B27):
0 = 4,259259259
{ 1 = 0,37037037
2 = 1,074074074
Hm hi quy tuyn tnh th hin s ph thuc ca gi thnh n v vo nng sut
lao ng v nguyn vt liu chnh l:
= 0 + 1 . 1 + 2 . 2
= 4,259259259 0,37037037. 1 + 1,074074074. 2
- Tnh gi thnh d bo ti B10 khi chi ph qung co l 27 triu ng/thng v
Tin lng l 52 triu ng/thng:
+ Nhp vo B10 hm sau : =B27+B28*C10+B29*D10
+ Nhp vo Decrease Decimal gim bt phn thp phn (Home trong th
Number chn Decrease Decimal)
*Bng kt qu:
31
32
Bi 9
Cng ty C phn X c ti sn l xe ch hng c nguyn gi l 500 triu ng, thi
gian s dng l 8 nm. n nm th 5 xe b h phi sa cha vi chi ph l 75 triu
ng. Lp bng khu hao ti sn c nh vi phng php ng thng, phng php
khu hao nhanh vi t l ty chn.
*Phng php khu hao ng thng:
Cng thc tng qut: =SLN(cost; salvage; life)
=SLN(nguyn gi; GTCL; thi gian SD)
- Da vo yu cu bi ton, ta lp bng sau:
- Nhp vo B6 hm sau: =SLN($B$1;$B$2;$B$3). Sau gi nt in v ko

theo hng ngang t B6 n F6.
- Nhp vo B7 hm sau: =SUM($B$6:B6). Sau gi nt in v ko theo
hng ngang t B7 n F7.
- Nm th 5 c chi ph sa cha l 75000000 ng.
- Nhp vo B9 hm sau: =$B$1-B7. Sau gi nt in v ko theo hng
ngang t B9 n E9.
- Do nm th 5 c chi ph sa cha nn GTCL ca nm th 5 l (nguyn gi
khu hao tch ly + chi ph sa cha).
+ Nhp vo F9 hm sau: =$B$1-F7+F8
- GTCL ca nm th 5 chnh l nguyn gi ca nm th 6. Tnh khu hao ca
nm th 6 nh sau:
+ Nhp vo G6 hm sau: =SLN($F$9;$B$2;3). Sau gi nt in v ko
theo hng ngang t G6 n I6.
- Tnh khu hao tch ly ca nm 6, 7, 8.
+ Nhp vo G6 hm sau: =SUM($B$6:G6). Sau gi nt in v ko theo
hng ngang t G7 n I7 (hoc gi nt in B6 ko theo hng ngang
cho n I6).
- Tnh GTCL nm 6, 7, 8. (ly nguyn gi ban u - khu hao tch ly + chi ph
sa cha).
+ Nhp vo G9 hm sau: =$B$1-G7+$F$8. Sau gi nt in v ko theo
hng ngang t G9 n I9.
*Bng kt qu
33
*Phng php khu hao nhanh vi t l ty chn:

Cng thc tng qut: =DDB(cost; salvage; life; per; [factor])
=DDB(nguyn gi; GTCL; thi gian SD; th t nm KH; [t l KH ty chn])
Trong , t l khu hao ty chn
r = 1,5 i vi TSC c TGSD 3 4 nm.
r = 2 i vi TSC c TGSD 5 6 nm.
r = 2,5 i vi TSC c TGSD trn 6 nm.
*Da vo yu cu bi ton, ta lp bng sau:
Nhp vo B12 hm sau: =DDB($B$1;;$B$3;B11;2.5). Sau gi nt in v

ko theo hng ngang t B12 n F12.
Nhp vo B13 hm sau: =SUM($B$12:B12). Sau gi nt in v ko theo
hng ngang t B13 n F13.
Nm th 5 c chi ph sa cha l 75000000 ng.
Nhp vo B15 hm sau: =$B$1-B13. Sau gi nt in v ko theo hng
ngang t B15 n E15.
Do nm th 5 c chi ph sa cha nn GTCL ca nm th 5 l (nguyn gi
khu hao tch ly + chi ph sa cha).
+ Nhp vo F15 hm sau: =$B$1-F15+F14
GTCL ca nm th 5 chnh l nguyn gi ca nm th 6. Tnh khu hao ca
nm th 6 nh sau:
+ Nhp vo G12 hm sau: =DDB($F$15;;3;B11;1.5). Sau gi nt in v
ko theo hng ngang t G12 n I12.
Tnh khu hao tch ly ca nm 6, 7, 8.
34
+ Nhp vo G13 hm sau: =SUM($B$12:G12). Sau gi nt in v ko

theo hng ngang t G13 n I13 (hoc gi nt in B13 ko theo hng
ngang cho n I13).
Tnh GTCL nm 6, 7, 8. (ly nguyn gi ban u - khu hao tch ly + chi ph
sa cha).
+ Nhp vo G15 hm sau: =$B$1-G15+$F$14. Sau gi nt in v ko
theo hng ngang t G15 n I15.
*Bng kt qu
35
Bi 10
Mt cng ty xy dng vay tin ngn hng ABC 8 t ng vi li sut 9%/ nm, tr
n 4 k, nh k 6 thng/ln. Tin thc hin d n nh sau:
Ngy 01/01/2014 ngn hng gii ngn 3 t

Ngy 15/07/2014 cng trnh hon thnh v nghim thu.
Yu cu: Tnh li thi cng ca d n m cng ty phi tr.
36
Bi 11
Doanh nghip A c cc phng n sau:
- Phng n 1: u t my t ng ch bin bn kh vi gi 16550 triu ng. Vi
d tnh sn xut ko di trong 5 nm c cc khon thu trong tng nm nh sau:
- Phng n 2: mua tri phiu chnh ph vi li sut 12%. Hy t vn cho doanh

nghip A nn chn phng n no (b qua yu t ri ro)?
*Tnh gi tr hin ti thun ca d n 1
- Nhp vo B6 hm sau: =NPV(B3;C4:G4)-B2

Vi NPV ca d n = GTHT ca dng tin thu vo GTHT ca dng tin chi ra
- Ta c bng kt qu
D n 1 khng kh thi v NPV ca d n m, vy nn u t d n 2.
37
Bi 12
Cng ty c d n vi vn u t ban u ca d n l 20 t ng, cui nm 1 l 16
t ng, sau thu hi cho n ht nm th 13 nh sau: nm th 3: 2 t, nm th 4: 4
t, nm th 5: 6 t, nm th 6: 8 t, nm th 7: 10 t, nm th 8: 12 t, nm th 9: 10
t, nm th 10: 8 t, nm th 11: 6 t, nm th 12: 4 t v nm th 13: 2 t ng.
Hin ti, cng ty ang cn nhc d n ny vi mt d n khc vi t sut li nhun
8%/nm. Vy Cng ty nn u t vo d n no?
*Da vo d liu bi ton ta thit lp bng sau:
- tnh ngn lu rng ta ly doanh thu tr chi ph:

+ Nhp vo C4 hm sau: =C3-C2 . Sau gi nt in v ko theo hng
ngang t C4 n O4.
- Tnh NPV ca d n
- Tnh ch s IRR (khi NPV > 0, d n kh thi)
*Bng kt qu
38
Ta thy NPV > 0 nn d n c kh thi v IRR > 8% nn quyt nh u t vo d

n l hp l.
39
Bi 13
Mt cng ty du lch t chc chuyn du lch Mi N Phan Thit c s liu nh
sau: Chi ph c nh l 45.000.000 ng; gi cho mt ngi (1 sut) l 1.750.000
ng; chi ph bin i ca mt chuyn i l 95% cho mi ngi. Vy cng ty cn bn
bao nhiu sut ha vn?
*Da vo d liu bi ton ta thit lp bi ton dng nh sau:
- B5 l sn lng cn tm (ta in vo ny mt gi tr bt k).

- Khi c sn lng th ta hon thnh cc B7, B8 v B10 da vo cc cng
thc ti chnh hc (cc ny c gi tr ph thuc vo sn lng).
+ Nhp vo B7 hm sau: =B2+B4*B3*B5
+ Nhp vo B8 hm sau: =B3*B5
+ Nhp vo B10 hm sau: =B8-B7
ha vn th li nhun phi bng 0. S dng cng c Goal Seek tm sn
lng ha vn:
Data trong th Data Tools chn What - If Analysis Goal Seek hp thoi
Goal Seek xut hin
Trong Set cell chn c gi tr mc tiu (li nhun bng 0, B10).

Trong To value g gi tr mc tiu cn t c (0).
Trong By changing cell chn c gi tr thay i c ( B5, chnh l sn
lng ha vn).
Sau nhp vo OK ta thy xut hin hp thoi Goal Seek Status nhp
vo OK ta s thy kt qu
40
Vy cng ty cn bn 515 sut th ha vn.
41
Bi 14
Mt doanh nghip c s liu sn xut trong k l 15.000 sn phm v tiu th
12.000 sn phm. Gi bn n v sn phm l 500.000 ng, bin ph n v sn
phm l 250.000 ng. Tng chi ph c nh chi ra trong k l 2.000.000.000 ng.
Cu a: Xc nh im ha vn?
*Da vo d liu bi ton ta thit lp bi ton dng nh sau:
- B6 l sn lng ha vn cn tm (ta in vo ny mt gi tr bt k).

+ Nhp vo B7 hm sau: =B2+B4*B6
lng ha vn:
Goal Seek xut hin

42

lng ha vn).
Sau nhp vo OK ta thy xut hin hp thoi Goal Seek Status nhp vo
OK ta s thy kt qu
Vy cng ty cn sn xut 8000 sn phm th ho vn.

Cu b: Xc nh li thc ca doanh nghip?
Nhp vo B15 hm sau: =B7*B3-B2-B4*B5
Cu c: Cho thu sut thu nhp doanh nghip l 22%. Xc nh thu thu nhp
DN phi np?
Nhp vo B14 hm sau: =B15*B13
*Bng kt qu:
43
Bi 15
Cho cc s liu sau y
STT
Thit b
1
My ch
2
My trm
3
Bn gh
4
Thit b mng, in
5
Chi ph khc
S lng
01
40
41
n gi
25.000.000
17.000.000
400.000
10.000.000
5.000.000
Chi ph mi lp 40 hc vin, 45 tit

STT
1
2
3
4
Thit b
Th lao ging vin/tit
Chi ph in, /lp
Chi ph qun l lp
Bin ph khc cho mi lp
n gi
120.000
7.000.000
1.200.000
3.000.000
Gi s hc ph cho 1 lp ca mi hc vin 900.000 ng. Yu cu:

Nu mi nm m c 20 lp th sau bao nhiu nm mi thu hi vn?
Gi s m c 200 lp, c li nhun 100.000.000 ng th hc ph l bao
nhiu?
* Nu mi nm m c 20 lp th sau bao nhiu nm mi thu hi vn?
+Bng nhp liu bi ton nh sau:
44
Trong ct Thnh tin, ta tnh ton da vo n gi v s lng hoc s lp, s tit

hc tng ng.
Trong B18 chnh l nm thu hi vn cn tm (ta nhp mt gi tr bt k vo
ny).
Bng tnh ton ct Thnh tin nh sau:
Trong D20 (Li nhun), nhp hm nh sau:

=D17*B18-SUM(D3:D7)-SUM(D9:D12)*B18
thu hi vn th li nhun phi bng 0. S dng cng c Goal Seek tm nm
thu hi vn:
Goal Seek xut hin
Trong Set cell chn c gi tr mc tiu (li nhun bng 0, D20).

Trong By changing cell chn c gi tr thay i c ( B18, chnh l nm
thu hi vn).
OK ta s thy kt qu
45
Vy nu mi nm m c 20 lp th sau 1,9 nm (khong 23 thng) th s thu hi

c vn.
*Gi s m c 200 lp, c li nhun 100.000.000 ng th hc ph l bao
nhiu?
+Bng nhp liu bi ton nh sau:
46
Trong B16 ta g 200 (s lp), B18 ta g 1 (s nm u t).

Trong B17 chnh l hc ph mi hc vin (ta nhp mt gi tr bt k vo ny).
Trong D20 (Li nhun), nhp hm nh sau:
=D17*B18-SUM(D3:D7)-SUM(D9:D12)*B18
t li nhun l 100.000.000 ng, s dng cng c Goal Seek tm hc ph
ca mi hc vin phi np:
Goal Seek xut hin
Trong Set cell chn c gi tr mc tiu (li nhun bng 100 triu ng,
D20).
Trong By changing cell chn c gi tr thay i c ( C17, chnh hc
ph/hc vin).
OK ta s thy kt qu
47
Vy nu m c 200 lp, c li nhun 100.000.000 ng th hc ph mi hc

vin l 519550 ng.
48
Bi 16
Cng ty C phn X sn xut dng sn phm mi l dy in t. Cng ty mun thu
20% li nhun trong nm u tin vi gi thuyt s liu c cho nh sau: Trong
nm u tin ny s bn c 100 tn dy in t (100.000 kg). Mc chit khu trung
bnh cho cc i l l 10%. Tng chi ph c nh l 4 t ng v chi ph cho mi sn
phm l 120.000ng. Cho bit gi bn cng ty c th t li nhun 20% trong
nm u tin.
*Da vo d liu bi ton ta lp c bng sau:
- B6 l gi bn cn tm (ta in vo ny mt gi tr bt k).
- Khi c gi bn th ta hon thnh cc B8, B9 v B11 da vo cc cng thc
ti chnh hc (cc ny c gi tr ph thuc vo gi bn).
+ Nhp vo B8 hm sau: =B2+B3*B4
+ Nhp vo B9 hm sau: =B4*B6-B4*B6*B5
+ Nhp vo B11 hm sau: =((B9-B8)/B9)*100
thu 20% li nhun trong nm u tin th t l (li nhun/doanh thu) phi bng
20%. S dng cng c Goal Seek tm gi bn tng ng:
49
Goal Seek xut hin
Trong Set cell chn c gi tr mc tiu (li nhun/doanh thu bng 20%,
B11).
Trong By changing cell chn c gi tr thay i c ( B6, chnh l gias
bn).
OK ta s thy kt qu
Vy gi bn 222.223 /kg th cng ty c th t li nhun 20% trong nm u tin.
50
Bi 17
Doanh nghip PC WORD ang d kin tung ra mt sn phm mi. S liu t b
phn ti chnh k ton cho bit sn phm mi c d kin bn vi gi $1100. sn
xut, cn u t mt thit b mi vi gi $300.000; tng nh ph khc l $100.000,
chi ph sn xut ra mt sn phm l $500. Ban gim c cn ang lng l v
quyt nh cui cng. B phn tip th v bn hng cho bit s lng bn d kin cho
nm ti c th t 500 ti 1100 sn phm. Hi: Li nhun trong trng xu nht v tt
nht l bao nhiu?
*Da vo d liu bi ton ta thnh lp c bng sau:
- Trong bin sn lng c gi tr thay i c nn ta in mt gi tr bt k

vo y ( B5).
- Khi c sn lng th ta hon thnh cc B7 v B8 da vo cc cng thc ti
chnh hc (cc ny c gi tr ph thuc vo sn lng).
+ Nhp vo B7 hm sau: ==B2+B3+B4*B5
Sau gi nt in v ko theo hng ngang t B9 n D9.
Sau gi nt in v ko theo hng ngang t B10 n D10.
bit li nhun trong hai trng hp xu nht v tt nht ta s dng cng c

Scenario:
51
Data trong th Data Tools chn What - If Analysis Scenario Manager

hp thoi Scenario Manager xut hin chn Add thm cc trng hp
+ Hp thoi Add Scenario xut hin
+ Trong Scenario name: g tn trng hp u tin.

+ Trong Changing cells: chn c gi tr thay i ( B5, chnh l sn lng).
+ Sau nhp vo OK hp thoi Scenario Value xut hin ta in vo gi tr
bt k
52
+ Nhp vo OK xut hin li hp thoi Add Scenario Chn Add thm

trng hp tip theo
+ Trong Scenario name: g tn trng hp xu nht.

+ Trong Changing cells: gi nguyn, khng thay i.
sn lng trong trng hp xu nht

trng hp tip theo
53
+ Trong Scenario name: g tn trng hp tt nht.

sn lng trong trng hp tt nht
+ Nhp vo OK xut hin li hp thoi Add Scenario Chn Summary

xem kt qu
54
+ Hp thoi Scenario Summary xut hin chn Scenario summary xem kt

qu
+ Trong Result cell chn mc tiu (B9 l li nhun), ta c kt qu nh sau:
- Hoc ta c th xem kt qu dng khc bng cch chn Scenario PivotTable report
trong hp thoi Scenario Summary
55
+ Nhp vo OK ta c bng kt qu nh sau:
Vy trong trng hp xu nht l bn c 500 sn phm th doanh nghip s l

100.000$, trng hp tt nht l bn c 1100 sn phm th doanh nghip s li
260.000$.
56
Bi 18
Cng ty XYZ sn xut bn go kh vi cc s liu sau: (vt: VN ng)
My ch bin
Thit b in
Chi ph thit b khc
Nguyn liu 1 tn sn phm
Bao b/1 tn sn phm
Gi bn 1 tn
16.550.000
8.000.000
2.500.000
1.550.000
900.000
2.650.000
Cu 1: Hy tnh sn lng bn go kh sn xut v tiu th cng ty XYZ ha

vn?
*Da vo d liu bi ton ta thnh lp c bng d liu nh sau:
- B8 l sn lng ha vn cn tm (ta in vo ny mt gi tr bt k).

+ Nhp vo B10 hm sau: =B2+B3+B4+B5*B8+B6*B8
57

lng ha vn:
Goal Seek xut hin

lng ha vn).
OK ta s thy kt qu
58
Vy cng ty ha vn th phi sn xut v tiu th 135 tn bn go kh.

Cu 2: Gi s cng ty sn xut v tiu th 100 tn/thng, hy tnh li nhun
trc thu nu gi bn dao ng t 2.800.000 n 3.500.000/tn.
Ta in vo sn lng B8 gi tr l 100 tn/thng, sau lp thm bng nh
hnh di y:
Trong , B17 (mu vng) ta nhp hm sau: =B13.

+ Tip theo chn vng t B16 n J17 Data trong th Data Tools chn
What-If Analysis Data Table
+ Hp thoi Data Table xut hin trong Row input cell chn c gi tr thay
i trn bng d liu ( gi bn, B7)
59
+ Sau nhp vo OK ta c bng kt qu
Cu 3: Hy tnh li nhun trc thu nu sn lng sn xut v tiu th dao

ng t 100 tn n 170 tn.
Ta lp thm bng nh hnh di y:
Trong , C21 (mu vng) ta nhp hm sau: =B13.

+ Tip theo chn vng t B21 n C29 Data trong th Data Tools chn
+ Hp thoi Data Table xut hin trong Column input cell chn c gi tr
thay i trn bng d liu ( sn lng, B8)
60
Cu 4: Hy tnh li nhun trc thu khi gi bn dao ng t 2.800.000 n

3.500.000, sn lng sn xut v tiu th dao ng t 100 tn n 170 tn.
Ta lp thm bng nh hnh di y:
61
Trong , B32 (mu vng) ta nhp hm sau: =B13.

+ Tip theo chn vng t B32 n J40 Data trong th Data Tools chn
i trn bng d liu ( gi bn, B7); trong Column input cell chn c gi tr thay
i trn bng d liu ( sn lng, B8)
62
63
Bi 19
Cng ty CP Thanh Nin bn cn h tr gp ti Chung c Hamona ng Trng
Cng nh, qun Tn Bnh vi cc loi cn h (vt: triu ng)
Din tch (m2)
n gi
Cn h loi 1 3 PN
150
18
Cn h loi 2 3 PN
120
16
Cn h loi 3 3 PN
91
15
Cn h loi 1 2 PN
87
18
Cn h loi 2 2 PN
85
16
Cn h loi 3 2PN
80
15
Ngn hng Agribank h tr cho vay vi li sut tin vay c nh 11%/nm, thi
gian vay ti a 20 nm v s tin vay ti a l 80% tr gi cn h.
1. Hy tnh s tin gp u hng thng ca tng loi cn h vi thi gian tr gp l
5 nm, 10 nm, 15 nm v 20 nm.
2. Trong trng hp khch hng mua cn h loi 1 3PN tr gp trong 10 nm v
cho thu, mi thng tin thu thu c l 15 triu v n cui nm th 10 s sang
nhng cn h vi gi tng 20%. Nh vy khch hng c th u t c khng? thu
li mi nm l bao nhiu (NPV) v sut sinh li mi nm (IRR) l bao nhiu?
Cu 1: Hy tnh s tin gp u hng thng ca tng loi cn h vi thi gian
tr gp l 5 nm, 10 nm, 15 nm v 20 nm.
*T d liu bi ta tnh c tr gi cn h v s tin vay tng ng nh sau:
- Nhp vo D3 hm sau: =B3*C3

+ Gi nt in v ko theo hng dc t D3 n D8.
- Nhp vo E3 hm sau: =D3*80%
+ Gi nt in v ko theo hng dc t E3 n E8.
tnh c s tin gp u hng thng ta cn 3 i s cho hm PMT
+ Li sut (rate): 11%
64
+ Thi gian tr gp (nper): c gi tr thay i c (ti a l 20 nm) ta nhp

vo B11 gi tr bt k ( 20).
+ S tin vay cn h (pv): c gi tr thay i ty thuc vo loi cn h ta nhp
vo B12 s tin vay ca 1 cn h bt k.
Trong B13 ta dng hm PMT nh sau: =-PMT(B10/12;B11*12;B12)
Dng cng c Data Table tm nhy cho hai yu t thay i.
Trong , C17 (mu cam) ta nhp hm sau: =B13.

+ Tip theo chn vng t C17 n G23 Data trong th Data Tools chn
i trn bng d liu ( thi gian tr gp, B11); trong Column input cell chn c
gi tr thay i trn bng d liu ( s tin vay cn h, B12).
65
+ Nhp vo OK trong hp thoi Data Table ta s c c bng kt qu nh sau:
Cu 2: Trong trng hp khch hng mua cn h loi 1 3PN tr gp trong

10 nm v cho thu, mi thng tin thu thu c l 15 triu v n cui nm
th 10 s sang nhng cn h vi gi tng 20%. Nh vy khch hng c th u
t c khng? thu li mi nm l bao nhiu (NPV) v sut sinh li mi nm
(IRR) l bao nhiu?
*Ta thnh lp bng cho cu b nh sau:
66
Nhp s tin bn cn h cui nm 10 ( B27) hm nh sau: =D3*120% (v gi

tng 20%).
Trong Vn u t ban u (B30) ta nhp hm sau: =D3*20% (v ngn hng
ch cho vay ti a 80% tr gi cn h nn ta phi b ra s vn chim 20%).
Trong cc Vn u t cn li t nm 1 n nm 10 ta ch cn ly s tin tr
gp hng thng trong vng 10 nm ca cn h loi 1 3 PN nhn thm cho 12
thng, hm nh sau: =$E$18*12
Khon thu t vic cho thu cn h, ta nhp vo C31 hm sau: =15*12 (v tin
cho thu mi thng l 15 triu ng nn 1 nm s thu c l 15*12 triu ng).
Khon thu t vic bn cn h cui nm 10, ta nhp vo L32 hm sau: =B27
Tip theo ta tnh dng cn i trong B33 bng hm nh sau: =B31+B30-B29.
Gi nt in v ko theo hng ngang t B33 n L33.
Tnh ch s NPV ca d n, ta nhp vo B35 hm sau: =B33+NPV(11%;C33:L33)
Ta c bng kt qu
67
Bi 20
h tr cho nhn vin, cng ty t Lnh c chng trnh bn cn h tr gp cho
nhn vin c thm nin cng tc t 5 nm tr ln, cn h c din tch 100 m2, 3
phng ng ti tng 9, vi gi l 1,1 t VN, li sut c nh hng nm l 8,5%, tr
gp trong vng 20 nm.
a. Hy xc nh s tin gp u hng thng trong trng hp tr trc. Cho bit c
th s tin tr vn, tr li tng thng.
b. Trong trng hp Cng ty quy nh t l tr trc dao ng trong khong 20% 30% tr gi cn h, thi gian gp t 10 nm 20 nm, hy xc nh s tin gp u
hng thng.
c. Nhn vin Kiu Trang ng k vi s tin tr trc l 20% tr gi cn h v hnh
thc gp u hng thng, thi gian gp 15 nm.
- Cho bit s tin b phi tr tng thng.
- B tr c 10 nm, n nm th 11 b mun tr dt im. Xc nh s tin
phi tr?
*Nhp d liu cho bi ton:
Cu a: S tin gp u hng thng trong trng hp tr trc. Cho bit c

th s tin tr vn, tr li tng thng.
Lp bng tnh s tin gp u hng thng trong vng 20 nm (240 thng).
68
.
.
.
Nhp vo B8 hm sau: =-IPMT($B$2/12;A8;$B$3*12;$B$4)

Sau gi nt in v ko theo hng dc t B8 n B261 (t thng u
tin n thng 240).
Nhp vo C8 hm sau: =-PPMT($B$2/12;A8;$B$3*12;$B$4)
Sau gi nt in v ko theo hng dc t C8 n C261.
Nhp vo D8 hm sau: =-PMT($B$2/12;$B$3*12;$B$4)
Sau gi nt in v ko theo hng dc t D8 n D261.
Kt qu
.
.
.
69
Cu b: Trong trng hp Cng ty quy nh t l tr trc dao ng trong

khong 20% - 30% tr gi cn h, thi gian gp t 10 nm 20 nm, hy xc
nh s tin gp u hng thng.
*Dng cng c Data Table xc nh s tin gp u hng thng c ph thuc
vo 2 i lng c gi tr thay i. Ta lp bng cho cu b nh sau:
- Trong T l tr trc (G7) nhp mt gi tr bt k nh yu cu ca bi dao

ng trong khong 20% n 30%.
- Trong G8 ta tnh s tin gp u hng thng c tr trc theo t l nhp
G7, ta g vo G8 hm sau: =-PMT(B2/12;B3*12;(B4-B4*G7))
- Trong G11 (mu cam) ta nhp hm sau: =G8
70
+ Tip theo chn vng t G11 n J14 Data trong th Data Tools chn
i trn bng d liu ( s nm tr gp, B3); trong Column input cell chn c gi
tr thay i trn bng d liu ( t l tr trc, G7)
71
Cu c: Nhn vin Kiu Trang ng k vi s tin tr trc l 20% tr gi cn

h v hnh thc gp u hng thng, thi gian gp 15 nm.
- Cho bit s tin b phi tr tng thng.
- B tr c 10 nm, n nm th 11 b mun tr dt im. Xc nh s
tin phi tr?
*Da vo cu b ta thy nu nhn vin Kiu Trang ng k vi s tin tr trc l
20% tr gi cn h v gp u hng thng vi thi gian 15 nm th b phi tr u
hng hng vi s tin l 8.665.708 ng (hn 8,66 triu ng).
*Nm th 11 b mun tr dt im th:
Nhp vo B264 hm sau:

=-CUMPRINC(B2/12;15*12;B4*80%;1;120;0)+1.1*20%
Nhp vo B265 hm sau: =B4-B264
Nhp vo B266 hm sau: =-IPMT(B2/12;121;15*12;B4*80%)
Nhp vo B267 hm sau: =B265+B266
*Bng kt qu nh sau:
Vy n nm th 11 b tr dt im vi s tin l 425.369.000 ng (hn 425 triu

ng).
72
Bi 21
Anh Ba d tnh mun mua tr gp mt cn nh tr gi 2 t ng. Ngi bn nh ni
rng, anh Ba ch cn tr trc cho h 20% tr gi nh, phn cn li tr gp trong vng
20 nm, vi li sut khng i 6% nm. Tuy nhin h cn ni rng, c th gim hoc
tng s tin tr trc, cng nh thi hn vay, v nu thch th mi thng bn c th tr
thm cho h bao nhiu (tr vo tin gc) gim bt s tin li. Anh Ba ang
lng l mua gp vi 3 phng n:
tr trc 20% v tr trong 20 nm.

Hy gip anh Ba xem nn chn phng n no?

*Da vo bi ta thit lp bi ton nh sau:
Trong B4 v B5 ta nhp gi tr bt k tng ng vi 3 phng n bi cho.

Nhp vo B6 hm sau: =B2*(1-B5) hoc =B2-B2*B5
Nhp vo B8 hm sau: =-PMT(B3;B4;B6)
Nhp vo B9 hm sau: =-PMT(B3/12;B4*12;B6)
tm phng n tt nht ta s dng cng c Scenario:
73


+ Trong Changing cells: chn c gi tr thay i ( B4:B5, chnh l thi gian
tr gp v t l tr trc).
ca trng hp 1.
74

trng hp tip theo
+ Trong Scenario name: g tn Trng hp 2.

ca trng hp 2

trng hp tip theo
75
+ Trong Scenario name: g tn Trng hp 3.

ca trng hp 3

xem kt qu
76

qu
+ Trong Result cell chn mc tiu (B8;B9 l s tin tr gp), ta c kt qu

nh sau:
77
Vy nu anh Ba mun tr gp u hng nm th chn phng n 2 l tt nht, cn

nu tr gp u hng thng th chn phng n 3 l tt nht.
78
Bi 22
Mt cng ty mun a ra mt dng sn phm mi, cng ty d kin bin ph cho
mi sn phm 12.630 ng, mc chit khu trung bnh cho cc i l l 30%. Hy
tnh li nhun trc thu ca cng ty trong cc trng hp sau:
a. Sn lng tiu th hng thng l 30.000 sn phm, gi bn mi sn phm l
35.000 ng, chi ph c nh hng thng l 170.000.000 ng.
b. Sn lng tiu th hng thng l 32.000 sn phm, gi bn mi sn phm l
c. Sn lng tiu th hng thng l 20.000 sn phm, gi bn mi sn phm l
d. Sn lng tiu th hng thng l 35.000 sn phm, gi bn mi sn phm l
*Da vo bi ta thit lp bi ton nh sau:
- Trong B4, B5 v B6 ta nhp gi tr bt k tng ng vi 4 phng n bi

cho.
- Nhp vo B8 hm sau: =B2*B4+B6
- Nhp vo B9 hm sau: =B5*B4*(1-B3)
- Nhp vo B11 hm sau: =B9-B8
79
tm phng n tt nht ta s dng cng c Scenario:

80

+ Trong Changing cells: chn c gi tr thay i ( B4:B6, chnh l sn lng,
gi bn v nh ph).
+ Sau nhp vo OK hp thoi Scenario Value xut hin ta in vo ny
gi tr ca trng hp a

trng hp tip theo
81
+ Trong Scenario name: g tn Trng hp b.

ca trng hp b

trng hp tip theo
82
+ Trong Scenario name: g tn Trng hp c.

ca trng hp c

trng hp tip theo
83
+ Trong Scenario name: g tn Trng hp d.

ca trng hp d

xem kt qu
84

qu
+ Trong Result cell chn mc tiu (B11 l li nhun), ta c kt qu nh sau:
85
Vy trng hp a li nhun trc thu cao nht.
86
Bi 23
Khch sn Hong Yn lp phng n thit k cc phng ca khch sn mi xy
dng theo cc loi A, B, C v Delux. Tng s phng ca khch sn l 55 phng. S
phng ti thiu cho mi loi l 4, S phng ti a cho loi C l 10 v loi Delux l 6.
Tng s vn u t ti a trang tr phng l 500.000 USD.
Cc thng s khc lin quan n loi phng nh sau:
Chi ph trang tr 1 phng (s dng 1 nm)
Chi ph phc v phng (ngy)
Gi thu 1 ngy
Thu sut theo loi phng
Cng sut thu phng 1 nm
Delux
20.500
25
160
20%
280 ngy
A
12.400
12
100
20%
300 ngy
B
7.200
7
70
20%
300 ngy
C
5.200
4
60
20%
325 ngy
Hy tnh s phng b tr cho mi loi l bao nhiu li gp trong 1 nm ca

khch sn t gi tr ti a. Cho bit:
Li gp = tng doanh thu (tng chi ph trang tr + chi ph phc v) thu
Tng doanh thu = tng doanh thu ca 4 phng
Doanh thu phng = gi thu phng * s phng * cng sut thu 1 nm
Chi ph phc v 1 nm = ph phc v phng (ngy) * cng sut thu phng *
s phng
Thu = thu sut * doanh thu
*Thit lp m hnh bi ton
Gi 1 , 2 , 3 , 4 ln lt l s phng cho mi loi Delux, A, B v C.
Hm mc tiu:
Li gp = [tng doanh thu (tng chi ph trang tr + chi ph phc v) thu] max
Rng buc:
1 +
2 +
3 +
4 = 55
205001 + 124002 + 72003 + 52004 50000
4 1 6
4 2
4 3
{
4 4 10
*Gii bi ton bng phn mm Excel
87
Trong F15 l gi tr hm mc tiu cn tm v t F17 n F22 l gi tr

tng ca cc rng buc.
Theo bi ta c:
Li gp hay li nhun mc tiu = tng doanh thu (tng chi ph trang tr + chi ph
phc v) thu
Ta cn to cc dng tnh ton bao gm: Tng doanh thu, Tng chi ph trang tr, Chi
ph phc v v Thu tnh c Li nhun mc tiu cn tm.
Vi dng s 10 l s phng li nhun cc i th ta khng cn nhp gi tr (hoc
nhp gi tr 0 ht cho tt c cng c, khi dng hm solver cng c ny s tm n
chnh xc gi tr ca n).
Nhp vo B11 (Doanh thu phng = gi thu phng * s phng * cng sut
thu 1 nm) hm nh sau: =B5*B7*B10
+ Sau giu nt in v ko theo hng ngang t B11 n E11.
Nhp vo B12 (Tng chi ph trang tr = chi ph trang tr 1 phng * s phng)
hm nh sau: =B3*B10
Nhp vo B13 (Chi ph phc v 1 nm = ph phc v phng (ngy) * cng
sut thu phng * s phng) hm nh sau: =B4*B7*B10
Nhp vo B14 (Thu = thu sut * doanh thu) hm nh sau: =B11*B6
Nhp vo B15 (Li nhun mc tiu = tng doanh thu (tng chi ph trang tr +
chi ph phc v) thu) hm nh sau: =B11-(B12+B13)-B14
Nhp vo F15 (mu ) hm tng ca li nhun mc tiu: =sum(B15:E15)
*Tip theo l nhp cc rng buc v gi tr tng cc rng buc
Nhp vo F17 hm sau: =B17*$B$10+C17*$C$10+D17*$D$10+E17*$E$10
+ Sau gi nt in v ko theo hng dc t F17 n F22.
88
Trong vng ti thiu, ti a v bng nhp cc gi tr m gi tr tng rng buc c

th t c.
*Thm chc nng Solver vo Excel nh sau (nu my bn cha c):
- File Option Add-Ins Solver Add-in Go Solver Add-in OK.
*M chc nng Solver ln v thc hin cc thao tc:
- Data trong th Analysis chn Solver hp thoi Solver Parameters xut hin:
+ Trong Set Objective chn a ch hm mc tiu ( F15)

+ Trong phn To: chn gi tr k vng hm mc tiu (Max)
+ Trong By Changing Variable Cells chn a ch cc bin thay i (B10:E10)
+ Trong Subject to the Constraints: hin th cc iu kin rng buc ca bi ton:
Rng buc 1: $B$10:$E$10 = integer (s phng phi l s nguyn)
Rng buc 2: $F$17 = $I$11
Rng buc 3: $F$18 $H$18
Rng buc 4: $F$19 $H$19
89
Rng buc 5: $F$19 $G$19

Rng buc 6: $F$20 $G$19
Rng buc 7: $F$21 $G$21
Rng buc 8: $F$22 $H$22
Rng buc 9: $F$22 $G$22
hin th cc rng buc ta nhp chut vo Add hp thoi Add Constraint
xut hin ln lt add 9 rng buc trn Cancel.
- Quay v hp thoi Solver Parameters, nhp vo Solver hp thoi Solver

Result xut hin.
Nhp chut vo Answer OK ta s c bng kt qu.
90
Vy s phng cn b tr cho tng loi t li nhun cc i l loi Delux 4 phng,

loi A 13 phng, loi B 28 phng, loi C 10 phng.
91
Bi 24
Mt ngi c s tin 70 triu ng d nh u t vo cc khon sau:
- Gi tit kim khng k hn vi li sut 6,5%/nm.
- Gi tit kim c k hn vi li sut 8,5%/nm;
- Mua tn phiu vi li sut 10%/nm;
- Cho doanh nghip t nhn vay vi li sut 13%/nm.
Mi khon u t u c ri ro ca n nn ngi quyt nh u t theo cc ch
dn sau y ca nh t vn:
- Khng cho doanh nghip t nhn vay qu 20% s tin;
- S tin mua tn phiu khng c vt qu tng s tin u t vo 3 khon
cn li;
- u t t nht 30% tng s tin vo gi tit kim c k hn v mua tn phiu;
- T l tin gi tit kim khng k hn trn tin gi tit kim c k hn khng
c qu 1/3.
Hy xc nh s tin u t vo mi khon tng s tin li thu c cao nht v
tun theo cc ch dn ca nh t vn, bit ngi u t ht s tin hin c.
Gi 1 , 2 , 3 , 4 (triu ng) ln lt l s tin u t vo tng phng n 1, 2, 3, 4
Hm mc tiu: f(x) = 0,065x1 + 0,085x2 + 0,1x3 + 0,13x4 max
Rng buc:
1 + 2 + 3 + 4 = 70
4
14
1 + 2 3 + 4 0
2 +
3
21
{
31
2 0
xj 0; j = 1,4
Trong F5 l gi tr hm mc tiu cn tm v F7 n F11 l gi tr tng ca

cc rng buc.
- Nhp vo F5 hm sau: =B5*$B$4+C5*$C$4+D5*$D$4+E5*$E$4
92
- Nhp vo F7 hm sau: =B7*$B$4+C7*$C$4+D7*$D$4+E7*$E$4

- Tip theo gi nt in v ko t F7 cho n F11.
+ Trong Set Objective chn a ch hm mc tiu ( F5)

+ Trong By Changing Variable Cells chn a ch cc bin thay i (B4:E4)
Rng buc 1: $F$7 = $I$7
Rng buc 2: $F$8 $H$8
Rng buc 3: $F$9 $G$9
Rng buc 4: $F$10 $G$10
Rng buc 5: $F$11 $H$11
93
Rng buc cc bin khng m: $B$4: $E$4 0

- hin th cc rng buc ta nhp chut vo Add hp thoi Add Constraint
- Quay v hp thoi Solver Parameters, nhp vo Solver hp thoi Solver

Result xut hin.
Vy khng tm c phng n tha mn yu cu bi ton trn.

+ Nhp vo Cancel kt thc.
94
Bi 25
Mt cng ty a c nh xy 50 cn nh gm 4 loi: nh trt, nh 2 tng, nh 3 tng
v bit th. Thi gian (ngy) xy nh mi loi nh sau:
Loi nh
Hng mc
Nh trt
2 tng
3 tng
Bit th
Xy th
20
60
90
120
Trang tr
5
30
50
100
Li
50 triu
100 triu
200 triu
300 triu
Theo kinh nghim kinh doanh th mi loi nh phi xy t nht 5 cn th mi c li
cho qui trnh thi cng v trang b k thut. Ngoi ra thi gian phi hon thnh cng
trnh ti a l 4 nm trnh bin ng th trng v li sut ngn hng.
Hy xc nh k hoch xy dng nh ti u?
95
Bi 26
Cng ty ha cht s dng 3 loi nguyn liu A, B, C sn xut 2 sn phm I v
II. nh mc chi ph nguyn liu cho vic sn xut sn phm nh sau:
Nguyn liu
A
B
C
nh mc chi ph
Sn phm I
Sn phm II
0,4
0,5
0,2
0,6
0,3
Kh nng
cung ng
20
5
21
Li nhun bin cho mi sn phm I, II tng ng l 40 v 30 ngn ng cho mi

kg.
Vy Cng ty cn sn xut mi loi bao nhiu kg cc i li nhun?
Gi x1, x2 ln lt l s kg cn sn xut ng vi tng sn phm I v II.
Hm mc tiu:
f(x) = 40x1 + 30x2 max
Rng buc:
0,41 + 0,52 20
0,22 5
{
0,61 + 0,32 21
xj 0; j = 1,2
Trong D5 l gi tr hm mc tiu cn tm v D7 n D9 l gi tr tng ca

cc rang buc.
- Nhp vo D5 hm sau: =B5*$B$4+C5*$C$4
- Nhp vo D7 hm sau: =B7*$B$4+C7*$C$4
- Tip theo gi nt in v ko t D7 cho n D9.
96

+ Trong Set Objective chn a ch hm mc tiu ( D5)

+ Trong By Changing Variable Cells chn a ch cc bin thay i (B4:C4)
Rng buc 1: $D$7 $E$7
Rng buc cc bin khng m: $B$4: $C$4 0
- hin th cc rng buc ta nhp chut vo Add hp thoi Add Constraint
97
Nhp Cancel quay v hp thoi Solver Parameters, kch chut vo Solver

hp thoi Solver Result xut hin.
+ Trong phn Reports nhp Answer Nhp vo OK, xem kt qu.
Vy cn sn xut 25 kg sn phm loi I v 20 kg sn phm loi II th cc i li

nhun.
98
PHN 2: ACCESS
99

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(Phn Excel)

- Hng dn chi tit cch gii

ngha s chng t (S CT): k t u cho bit m hang, k t th 2 cho bit sn

Cu 7: nh dng du phn cch hng ngn cho cc ct c gi tr kiu s.

Cu 8: Da vo bng thng k 2, v th so snh doanh thu trong tng thng

- Insert trong th Charts chn biu tng ng.

Cu 9: Trch cc chng t c tr gi t 30 triu 50 triu ra mt vng ring trn

+ Trong phn Action chn Copy to another location trch d liu lc c

*Bi tp hon thnh nh sau:

Cu 1: Lp cng thc in d liu cho cc ct cn li, bit rng:

- Nhp vo I18 hm sau: =SUMIF($D$4:$D$13;H18;$K$4:$K$13)

+ Trong phn Action chn Copy to another location trch d liu lc c

*Bi hon thnh:

+ Table/Range: chn ngun d liu (chn bng bao gm c tiu v d liu)

Cu 5: Dng chc nng SubTotal thng k theo tng khch hng

+ Trong Column (Sort by) chn Khch hng.

+ Trong At each change in chn Khch hng (bin sp xp)

Cu 1: Dng chc nng PivotTable tng hp doanh thu ca cc ca hng theo

- Hp thoi mi xut hin

+ Trong Range: chn cc vng d liu mun thng k Add.

- Sa li tiu theo yu cu ca bi.

Cu 2: Dng chc nng Consolidate tng hp bo co

- Data trong th Data Tools chn Consolidate hp thoi Consolidate xut

+ Trong Function, chn hm mun tnh ton kt qu bo co Sum.

+ Table/Range: chn ngun d liu (chn bng bao gm c tiu v d liu)

Cu 2: Dng chc nng PivotTable thng k ca hng c lng khch ng

+ Table/Range: chn ngun d liu (chn bng bao gm c tiu v d liu)

Cu 3: Dng chc nng SubTotal thng k doanh thu tng ca hng

+ Trong At each change in chn Ca hng (bin sp xp)

Cu 1: Dng chc nng PivotTable thng k tng s hc sinh t yu cu ca

- Hp thoi mi xut hin

- Sa li tiu theo yu cu ca bi.

Cu 2: Dng chc nng Consolidate tng hp bo co

- Data trong th Data Tools chn Consolidate hp thoi Consolidate xut

+ Trong Function, chn hm mun tnh ton kt qu bo co Sum.

Yu cu: dng chc nng Regression d bo doanh thu ca cng ty nu chi ph

+ Trong Input Y Range, chn vng d liu ca Doanh thu (Y).

+ Da vo kt qu trn ta c c h s hi quy tuyn tnh mu ti Coefficients (

Gi s c quan h tuyn tnh gia Y v X1, X2.

- Hm hi quy tuyn tnh cn tm l:

Cu 2: Dng chc nng Regression d bo gi thnh n v sn phm trong

+ Trong Input Y Range, chn vng d liu ca gi thnh n v (Y).

+ Da vo kt qu trn ta c c h s hi quy tuyn tnh mu ti Coefficients (

- Nhp vo B6 hm sau: =SLN($B$1;$B$2;$B$3). Sau gi nt in v ko

*Phng php khu hao nhanh vi t l ty chn:

Nhp vo B12 hm sau: =DDB($B$1;;$B$3;B11;2.5). Sau gi nt in v

+ Nhp vo G13 hm sau: =SUM($B$12:G12). Sau gi nt in v ko

Ngy 01/01/2014 ngn hng gii ngn 3 t

Yu cu: Tnh li thi cng ca d n m cng ty phi tr.

- Phng n 2: mua tri phiu chnh ph vi li sut 12%. Hy t vn cho doanh

- Nhp vo B6 hm sau: =NPV(B3;C4:G4)-B2

D n 1 khng kh thi v NPV ca d n m, vy nn u t d n 2.

- tnh ngn lu rng ta ly doanh thu tr chi ph:

- Tnh ch s IRR (khi NPV > 0, d n kh thi)

Ta thy NPV > 0 nn d n c kh thi v IRR > 8% nn quyt nh u t vo d

- B5 l sn lng cn tm (ta in vo ny mt gi tr bt k).

Trong Set cell chn c gi tr mc tiu (li nhun bng 0, B10).

Vy cng ty cn bn 515 sut th ha vn.

- B6 l sn lng ha vn cn tm (ta in vo ny mt gi tr bt k).

Trong Set cell chn c gi tr mc tiu (li nhun bng 0, B12).

Trong By changing cell chn c gi tr thay i c ( B6, chnh l sn

Vy cng ty cn sn xut 8000 sn phm th ho vn.

Chi ph mi lp 40 hc vin, 45 tit