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KE TOAN QUAN TR
GIAO TRNH
2002
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LI NOI AU ..............................................................................................................5 CHNG I: NHNG VAN E CHUNG VE KE TOAN QUAN TR .....................6 I. THONG TIN KE TOAN VA VAI TRO CUA TO CHC ...................................8 1. Cau truc va hoat ong cua to chc ...................................................................8 2.. Ban chat cua ke toan trong hoat ong san xuat kinh doanh .........................9 3. Thong tin ke toan can cho nhng ngi s sung khac nhau..........................10 4. Thong tin cua ke toan trong hoat ong san xuat kinh doanh ........................10 II. VAI TRO CUA KE TOAN QUAN TR ............................................................11 III. PHAN BIET KE TOAN TAI CHNH VA KE TOAN QUAN TR ................12 1. Nhng iem giong nhau gia ke toan quan tr va ke toan tai chnh ............14 2.. Nhng iem khac nhau gia ke toan quan tr va ke toan tai chnh............15 IV. CAC PHNG PHAP NGHIEP VU C S DUNG TRONG KE TOAN QUAN TR ..............................................................................................................18 1. Thiet ke thong tin thanh dang so sanh c ..................................................18 2. Phan loai chi ph.............................................................................................18 3. Trnh bay moi quan he gia cac thong tin ke toan di dang ......................18 phng trnh.........................................................................................................18 4. Trnh bay thong tin di dang o th ..............................................................18 CHNG II: CHI PH VA PHAN LOAI CHI PH ..................................................19 A. KHAI QUAT VE CHI PH ................................................................................19 B. PHAN LOAI CHI PH........................................................................................19 I. PHAN LOAI CHI PH THEO CHC NANG HOAT ONG ...........................19 1. Chi ph san xuat ...............................................................................................19 2. Chi ph ngoai san xuat ....................................................................................22 3. Phan loai chi ph theo moi quan he vi thi ky hach toan li tc ................23 II. PHAN LOAI CHI PH S DUNG TRONG KIEM TRA VA RA QUYET NH .......................................................................................................................26 1. Chi ph trc tiep va chi ph gian tiep ..............................................................26 2. Chi ph chenh lech (differential costs) ...........................................................26 3. Chi ph kiem soat c va chi ph khong kiem soat c .............................27 4. Chi ph chm (Sunk costs)................................................................................27 III. PHAN LOAI CHI PH THEO CACH NG X CUA CHI PH.....................28 2. Chi ph bat bien (Fixed sosts) .........................................................................31 3. Chi ph hon hp (Mixed costs)........................................................................34 IV. BAO CAO KET QUA KINH DOANH THEO KE TOAN TAI CHNH VA KE TOAN QUAN TR ...........................................................................................40 1. Bao cao ket qua kinh doanh theo Ke toan tai chnh. ....................................40 2. Bao cao ket qua kinh doanh theo ke toan quan tr........................................41 CHNG III: PHAN TCH MOI QUAN HE CHI PH - KHOI LNG - LI NHUAN .......................................................................................................................43 I. Y NGHA .............................................................................................................43 II. NHNG CH TIEU CHU YEU CUA QUAN HE CHI PH - KHOI LNG LI NHUAN ...........................................................................................................43
MUC LUC
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1. So d am ph ( Contribution Margin) ...........................................................43 2. Ty le so d am ph ........................................................................................44 3. Ket cau chi ph ................................................................................................45 4. on bay kinh doanh (Operating Leverage) ...................................................48 II. MOT SO NG DUNG CUA QUAN HE CHI PH - KHOI LNG - LI NHUAN ( CVP ) .....................................................................................................49 1. Chi ph bat bien , san lng thay oi..............................................................50 2. Chi ph kha bien va san lng thay oi..........................................................50 3. Chi ph bat bien, gia ban va san lng thay oi ............................................50 4. Chi ph bat bien, Chi ph kha bien va san lng thay oi .............................51 5. Chi ph bat bien, Chi ph kha bien, gia ban va san lng thay oi ...............51 6. Quyet nh trong trng hp ac biet ............................................................52 III. PHAN TCH IEM HOA VON .......................................................................52 1. Xac nh iem hoa von ...................................................................................52 2. o th iem hoa von .......................................................................................54 3. Phan tch li nhuan thuan ...............................................................................55 4. So d an toan ( Margin of safety)...................................................................56 5. Phan tch ket cau hang ban va hoa von .........................................................57 CHNG IV: D TOAN NGAN SACH .................................................................59 I. KHAI NIEM VA MUC CH CUA D TOAN NGAN SACH .......................59 1. Khai niem D toan ngan sach ........................................................................59 2. Muc ch cua D toan ngan sach ...................................................................59 II. TRNH T LAP D TOAN NGAN SACH......................................................59 III. D TOAN NGAN SACH.................................................................................60 1. D toan tieu thu san pham .............................................................................61 2. D toan san xuat .............................................................................................62 3. D toan ton kho thanh pham ..........................................................................62 4. D toan chi ph nguyen vat lieu trc tiep ......................................................62 5. D toan chi ph nhan cong trc tiep ...............................................................63 6. D toan chi ph san xuat chung ......................................................................63 7. D toan chi ph ban hang va quan ly doanh nghiep ......................................63 8. D toan tien mat .............................................................................................64 9. D toan bao cao ket qua hoat ong kinh doanh ............................................64 10. Bang can oi ke toan d toan.......................................................................64 IV. V DU MINH HOA...........................................................................................65 CHNG V: PHAN TCH BIEN ONG CHI PH .................................................73 I. NH MC CHI PH ..........................................................................................73 II. PHNG PHAP PHAN TCH ..........................................................................75 1. Phng phap thay the lien hoan .....................................................................75 2. Phng phap so chenh lech ............................................................................77 III. PHAN TCH BIEN ONG CHI PH ...............................................................78 1. Phan tch bien ong chi ph nguyen vat lieu trc tiep, chi ph nhan cong trc tiep, chi ph san xuat chung kha bien .................................................................78 2. Phan tch s bien ong cac khoan chi ph ......................................................78 IV. PHAN TCH BIEN ONG CUA CHI PH SAN XUAT CHUNG.................83
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1. Ke hoach linh hoat ..........................................................................................83 2. Phan tch chi ph san xuat chung ....................................................................84 3. Chi ph bat bien va ke hoach linh hoat ..........................................................86 CHNG VI: NH GIA SAN PHAM ....................................................................89 I. NHNG NHAN TO ANH HNG CHU YEU EN CAC QUYET NH VE GIA ..........................................................................................................................89 1. Mot so ly thuyet kinh te can ban trong qua trnh nh gia san pham ...........89 2. Vai tro cua chi ph trong cac quyet nh ve gia.............................................90 II. NH GIA SAN PHAM SAN XUAT HANG LOAT .......................................91 1. Phng phap nh gia toan bo ........................................................................91 2. Phng phap nh gia trc tiep .......................................................................92 3. Ty le hoan von au t.....................................................................................93 4. xac nh ty le so tien tang them .....................................................................95 III. NH GIA TRONG TRNG HP AC BIET............................................97 IV. NH GIA DCH VU .......................................................................................99 V. NH GIA BAN SAN PHAM MI ................................................................101 1. Thc nghiem tiep th san pham mi .............................................................101 2. Cac chien lc nh gia ................................................................................101 VI. NH GIA SAN PHAM CHUYEN GIAO ....................................................102 1. Cac phng phap nh gia chuyen giao .......................................................102 2. Nguyen tac nh gia san pham chuyen giao ................................................103 CHNG VII: THONG TIN THCH HP CHO VIEC RA QUYET NH................105 I. NHAN DIEN THONG TIN THCH HP ........................................................105 1. Khai quat ve quyet nh kinh doanh ngan han ............................................105 2. Phan tch thong tin thch hp ........................................................................106 3. Chi ph chm ( lan, an) la thong tin khong thch hp ...................................106 4. Chi ph khong chenh lech la thong tin khong thch hp ..............................108 II. NG DUNG THONG TIN THCH HP TRONG VIEC RA QUYET NH ................................................................................................................................109 1. Quyet nh loai bo hay tiep tuc kinh doanh.................................................109 2. Quyet nh nen lam hay nen mua ................................................................110 3. Quyet nh nen ban hay tiep tuc san xuat. ..................................................112 4. Quyet nh trong ieu kien nang lc san xuat gii han. .............................113
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LI NOI AU
Trong nhng nam gan ay, moi trng, the che, chnh sach va luat phap cua nha nc ta ngay cang thong thoang. Nen kinh te Viet Nam ke t sau khi chuyen sang nen kinh te th trng, a co nhng bc tien ang ke, i song ngi dan khong ngng c nang cao, thu nhap quoc dan, kim ngach xuat khau khong ngng gia tang vi toc o ln, tat ca cac thanh phan kinh te eu phat trien vng manh, ong thi a khi day moi nguon lc cho cong cuoc cong nghiep hoa - hien ai hoa at nc. e co c nhng ket qua tren, phai co s ong gop quan trong ve vai tro quan ly va ieu hanh hoat ong san xuat kinh doanh cua ban than tng doanh nghiep. Trong o, ke toan quan tr la mot phan he cua ke toan, nham cung cap thong tin chu yeu cho cac nha quan tr noi bo mot to chc, s ra i cua ke toan quan tr nham giai quyet nhng nhu cau thong tin kinh te tai chnh trong tnh hnh mi ma ke toan tai chnh khong the am trach, no a tr thanh cong cu e quan ly von tai san va ieu hanh hoat ong san xuat kinh doanh, la cong cu quan trong trong viec to chc, phoi hp, tien lieu ra quyet nh va kiem soat moi hoat ong trong doanh nghiep. V vay, Ke toan quan tr c mo ta nh la mot mon hoc ve khoa hoc quan tr, la mot mon hoc thanh phan trong to hp kien thc ao tao ve quan tr kinh doanh, co y ngha quan trong oi vi cong tac quan tr, ieu hanh cac to chc, doanh nghiep. Tap e cng bai giang nay c bien soan nham cung cap cho sinh vien chuyen nganh Quan tr kinh doanh mot tai lieu phuc vu cho qua trnh hoc tap va nghien cu. V kha nang va thi gian con han che, cung nh ke toan quan tr la mot lnh vc con rat mi me, do o chac chan se khong the tranh khoi nhng thieu sot. Rat mong nhan c s ong gop y kien e tap e cng bai giang nay dc hoan thien hn. NGI BIEN SOAN TRAN NHAT THIEN
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Ke toan quan tr
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va cac nc ap dung chuan mc va thong le ke toan quoc te, trong giai oan au, ke toan quan tr la ke toan chi ph hay ke toan ra quyet nh kinh doanh. Con Phap va cac nc ap dung che o ke toan phap goi ke toan quan tr la ke toan phan tch, oi khi con goi la phan tch kinh doanh. The con Viet nam th sao? Ten goi va noi dung cua ke toan quan tr Viet nam con kha mi me. Tuy nhien co the noi he thong ke toan Viet nam hien nay la he thong hon hp gia ke toan tai chnh va ke toan quan tr va bieu hien mot so iem sau: - Cac phng phap hach toan chi ph e tnh gia thanh san pham phuc vu cho viec kiem soat va quan ly chi ph la noi dung cua ke toan quan tr. - Cac phng phap phan bo chi ph va tnh gia tr hang ton kho cung la nhng bieu hien ac iem cua ke toan quan tr. - Ke toan chi tiet la mot phan cua ke toan quan tr, ke toan quan tr s dung ke toan chi tiet e thiet ke thanh cac bao cao ke toan ac thu cung cap cho nha quan tr doanh nghiep ra quyet nh kinh doanh. - Che o hng dan trong he thong che o ke toan Viet nam la the hien thong tin nh hng cho ke toan quan tr. - Cac bang bao cao ke toan cung nh cac bang giai trnh ket qua hoat ong kinh doanh va la nguyen nhan va la ket qua cua ke toan quan tr Chc nang c ban cua ke toan la cung cap thong tin kinh te tai chnh ve mot to chc cho nha quan ly cac cap o khac nhau. Vai tro cua ke toan the hien tnh hu dung cua thong tin ma ke toan cung cap. Ke toan quan tr la mot chuyen nganh ke toan con kha mi me, ac biet oi vi Viet nam. Trc khi i sau vao nghien cu nhng van e mang tnh chat nghiep vu ky thuat cua Ke toan quan tr, trong chng nay, se gii thieu mot cach tong quat ve ke toan quan tr e lam nen tang chung nghien cu cac nghiep vu ky thuat ke toan quan tr o la: - To chc, cau truc hoat ong cua mot to chc ng dung ke toan quan tr . trng - Ban chat cua ke toan va nhng hnh thc thay oi cua ke toan trong moi kinh doanh. - Vai tro cua ke toan quan tr va chc nang quan ly S khac biet gia ke toan tai chnh va ke toan quan tr.
Ke toan quan tr
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Ke toan quan tr
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chc.
- Co mot hoac nhieu nha quan tr e ieu hanh hoat ong cua to chc. - Co cau truc lien ket gia cac bo phan va pham vi trach nhiem trong noi bo cua to - Co nhu cau ln ve thong tin.
Cac to chc du thuoc nhom nao cung eu can thong tin ke toan e ton tai va phat trien. To chc doanh nghiep can thong tin ke toan e xac nh hieu qua hoat ong kinh doanh trong ky, to chc khong kinh doanh can thong tin ke toan e xac nh mc o phuc vu cua mnh, to chc nha nc can thong tin ke toan e anh gia mc o cung cap cac dch vu ve an ninh va phuc vu xa hoi.
Mac du thong tin ke toan ma chung ta se nghien cu c s dung trong tat ca cac loai hnh to chc, nhng ay chung ta ch tap trung vao cac loai hnh to chc co muc ch li nhuan va cung cap san pham, khong cung cap dch vu cho khach hang. Tom lai, thong tin ke toan la yeu to co vai tro quan trong oi vi hoat ong cua mot to chc, co anh hng quyet nh en mc o at c cua cac muc tieu e ra.
2.. Ban chat cua ke toan trong hoat ong san xuat kinh doanh
Chc nang cua ke toan la cung cap thong tin kinh te - tai chnh ve mot to chc ( ay ch chu trong nghien cu to chc doanh nghiep la to chc hoat ong v muc ch li nhuan). Vai tro cua ke toan c the hien tnh hu ch cua thong tin, s phat trien cua chuyen nganh ke toan gan lien vi nhng phng phap thu thap va bien oi so lng va ket cau thong tin c cung cap. Ve phng dien khoa hoc, ke toan la khoa hoc ve ban chat cac s kien trong hoat ong kinh doanh. Muc ch cua no la vach ro noi dung va moi lien he gia cac pham tru phap ly va kinh te. Trong qua trnh tai san xuat xa hoi luon luon dien ra quan he phap ly gia nha nc vi cac to chc, gia cac to chc vi nhau, gia to chc vi cong nhan vien Cac moi quan he nay c thc hien theo cac ieu khoan ghi trong luat phap cua nha nc nh luat cong ty, luat thng mai, cac chnh sach gia ca muc ch cua ke toan la cung cap nhng thong tin can thiet cho viec giai quyet cac quan he phap ly. Ve phng dien thc hanh: neu luat phap va kinh te la noi dung cua ke toan th toan hoc, logic hoc va s phat trien manh me cua tin hoc trong thi ai ngay nay se cung cap cho no nhng phng phap nh o ma qua trnh hoat ong c nhan thc. Ke toan thc hien theo doi cac hoat ong bang cach trc tiep t cac chng t thong qua mot chu ky ke toan gom:
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- Phan tch nghiep vu kinh te phat sinh: ay la bc then chot trong cong tac ke toan. No xac nh phng thc thch hp nhat e ghi chep moi nghiep vu va ghi nhan tac ong cua no len phng trnh ke toan. - Ghi so ke toan cac so lieu cua nghiep vu kinh te c thc hien bang cach nh hnh cac thong tin tren so sach ke toan hoac may tnh ien t. - Phan loai cac so lieu theo cac mo hnh thong tin a c hoach nh cung nh he thong tai khoan ke toan chi tiet phuc vu cho ke toan quan tr. - Tong hp nghiep vu thuan tuy thc hanh va muc ch cua no la kiem tra oi chieu lan nhau e thiet lap cac bao cao ke toan. - Phan tch cac thong tin ke toan. Toan bo cac giai oan au cua no la chuan b cac thong tin cho bc nay. - Truyen at thong tin: thong tin ke toan khong nhng can thiet cho ngi ra quyet nh quan ly ben trong doanh nghiep ma con can cho ca ngi ben ngoai doanh nghiep nh: nhng ngi au t, cho vay, ngan hang, c quan thue, c quan quan ly cap tren, ban quan tr cong ty Ke toan la khoa hoc ve ban chat va cau tao ban chat cac s kien trong hoat ong kinh doanh, vach ro noi dung va moi lien he gia cac pham tru phap ly va ke toan qua o s kien nay c nhan thc.
3. Thong tin ke toan can cho nhng ngi s sung khac nhau
- Cac nha quan tr doanh nghiep can thong tin ke toan e xac nh muc tieu cho doanh nghiep cua ho e ra quyet nh thc thi, anh gia qua trnh thc hien muc tieu va ieu chnh nham em lai mot hieu qua cao hn. - Chu s hu: la nhng ngi co quyen s hu oi vi doanh nghiep, ho quan tam en li nhuan sinh ra t von kinh doanh, t o lam can c e e ra phng an phan chia. Mat khac qua thong tin cua ke toan se anh gia ve nang lc quan ly cua ngi quan ly. - Cac nha cho vay - cung cap hang hoa dch vu: Ngan hang, cac to chc tai chnh, cung nh cac to chc cung cap hang hoa dch vu trc khi co quyet nh cho vay hoac cung cap th can phai biet c thong tin tai chnh cua doanh nghiep, kha nang tra n, t o lam c s cho quyet nh. - Cac nha au t: la nhng ngi cung cap von cho to chc hoat ong vi hy vong thu li nhuan. Do o, ho eu mong muon au t vao nhng doanh nghiep co ty le hoan von cao. Th ay cung vay, trc khi i en quyet nh au t, can phai co cac thong tin cua ke toan.
4. Thong tin cua ke toan trong hoat ong san xuat kinh doanh
Ke toan bang phng phap rieng cua mnh se phan anh ay u, chnh xac, thc s hoat ong cua cac oi tng ke toan theo ung nguyen tac cua ke toan. Sau
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o hnh thanh cac bao cao ke toan e phan anh qua trnh hoat ong kinh doanh trong mot thi ky nhat nh. Tuy nhien viec lam nay co tnh nghiep vu sau sac cua ke toan; v vay, a ton tai hai chuyen nganh cua ke toan la ke toan tai chnh va ke toan quan tr, nham cung cap thong tin phu hp va hu ch cho ngi quan ly, quan tr doanh nghiep. Nganh ke toan bat au hnh thanh nen hai thai cc c ban va phat trien nhanh
chong:
chc. nh.
- Cung cap thong tin ve trach nhiem vat chat - phap ly cua mot doanh nghiep, to - Cung cap thong tin cho viec lap ke hoach, to chc ieu hanh, kiem tra va ra quyet
ay chnh la nen tang hnh thanh nen s tach ri chuyen nganh ke toan thanh ke toan tai chnh va ke toan quan tr, ong thi s phat trien nhanh chong va hu ch cua ke toan quan tr nhng nc phat trien, nhng doanh nghiep co quy mo ln, co s phan cap quan ly sau rong. Ke toan quan tr ton tai va phat trien chnh trong moi trng nay. Nh vay, ban chat cua ke toan la cung cap thong tin kinh te tai chnh cua mot to chc cho ngi s dung thong tin; Ke toan tai chnh la mot chuyen nganh cung cap cac thong tin kinh te - tai chnh gan lien vi trach nhiem vat chat - phap ly cua mot to chc; Ke toan quan tr la mot chuyen nganh ke toan cung cap cac thong tin kinh te - tai chnh gan lien vi quan he d bao, anh gia, kiem soat va trach nhiem trong viec ieu hanh to chc hang ngay cua nha quan tr cac bo phan trong doanh nghiep.
Ke toan quan tr
S O VE CHC NANG QUAN LY LAP KE HOACH
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ANH GIA
RA QUYET NH
KIEM TRA
KE HOACH SXKD KTQT: CONG CU ANH GIA KIEM TRA PHAN TCH CHI PH
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nha nc ong thi thong tin cua ke toan tai chnh cung c nhng nha quan tr ben trong doanh nghiep s dung. Nhng ke toan tai chnh cung cap thong tin chu yeu cho nhng ngi ben ngoai doanh nghiep. - Thong tin cua ke toan tai chnh c thiet lap tren c s tuan thu mot cach nghiem ngat cac chuan mc, cac nguyen tac va thong le ke toan c tha nhan va b chi phoi bi nh che phap luat cua nc s tai. Ke toan quan tr. La phng phap x ly cac d kien ke toan e at c muc tieu thiet lap cac thong tin cho viec lap d toan ngan sach ve chi ph, doanh thu va ket qua trong mot thi ky hoat ong; kiem soat mot cach co hieu qua tnh hnh hoat ong cua cac bo phan trong doanh nghiep. Va c the hien qua cac chc nang sau: - Chc nang d toan lap ke hoach: moi hoat ong cua doanh nghiep eu c tien hanh theo cac chng trnh nh trc trong cac ke hoach dai han, ke hoach hang nam, ke hoach tac nghiep. Nha quan tr phai thiet lap d toan ngan sach, ay chnh la tai lieu xac lap cac bc thc hien muc tieu cua to chc. V du thong qua d toan tieu thu, d toan san xuat, d toan nguyen vat lieu, d toan chi ph nhan cong, d toan chi ph san xuat chung giup nha quan tr tien lieu, lien ket cac nguon lc e am bao li nhuan trong ky. Ke toan quan tr phai c to chc e thu thap nhng thong tin phuc vu cho muc ch tren. - Chc nang to chc va ieu hanh: e thc hien chc nang nay, nha quan tr can mot lng thong tin rat ln, ac biet la nhng thong tin phat sinh hang ngay e kp thi ieu chnh to chc hoat ong nh: thong tin ve gia thanh c tnh, thong tin ve gia ban, ve li nhuan t cac phng an san xuat kinh doanh chnh nhng thong tin nay phai do ke toan am trach. - Chc nang kiem tra: ke toan quan tr ong vai tro kiem soat hoat ong kinh doanh t trc, trong va sau qua trnh hoat ong kinh doanh phat sinh. Viec kiem soat cua ke toan quan tr c thc hien chu yeu thong qua ke hoach a c lap. Khi ke hoach a c lap, e am bao tnh kha thi cua ke hoach oi hoi phai so sanh vi thc te. Ke toan se cung cap cho nha quan ly nhng thong tin thc te, thong tin chenh lech gia thc te vi ke hoach, nhng thong tin ket hp gia thc te vi d bao e nha quan tr kp thi ieu chnh, am bao tien o ke hoach. - Chc nang ra quyet nh: thong tin ke toan la nhan to chnh trong viec ra quyet nh cua nha quan tr, do o ke toan co trach nhiem thu thap cac so lieu ve chi ph, li nhuan va truyen at cho ngi quan ly thch hp.
Ke toan quan tr
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Co the tom tat nhu cau cua ke toan quan tr oi vi cac nha quan tr theo s o tong quat sau:
KIEM TRA
RA QUYET NH
D BAO D TOAN
1. Nhng iem giong nhau gia ke toan quan tr va ke toan tai chnh
Mac du tnh chat va ac iem thong tin cua ke toan quan tr va ke toan tai chnh khac nhau nhg gia hai chuyen nganh co nhng iem giong nhau c ban sau: - Ca hai nganh ke toan quan tr va ke toan tai chnh co cung mot oi tng nghien cu la cac s kien kinh te - tai chnh va phap ly dien ra trong qua trnh ton tai va hoat ong kinh doanh cua doanh nghiep, to chc. - Ca hai nganh ke toan quan tr va ke toan tai chnh eu da tren he thong ghi chep ban au cua ke toan ( eu s dung thong tin ke toan ban au ). - Ca hai nganh ke toan quan tr va ke toan tai chnh eu the hien thong tin kinh te tai chnh trong moi quan he trach nhiem cua nha quan tr.
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2.. Nhng iem khac nhau gia ke toan quan tr va ke toan tai chnh
Ke toan quan tr va ke toan tai chnh co nhng iem khac nhau sau: oi tng s dung thong tin oi tng s dung thong tin khac nhau la nguyen nhan chu yeu dan en s khac nhau cua ke toan quan tr va ke toan tai chnh. oi tng s dung thong tin cua ke toan quan tr la nhng nha quan tr ben trong doanh nghiep trc tiep ieu hanh hoat ong san xuat kinh doanh cua doanh nghiep, con oi tng ma ke toan tai chnh cung cap thong tin chu yeu la nhng ngi ben ngoai doanh nghiep quan tam en tnh hnh san xuat kinh doanh cua doanh nghiep. ac iem thong tin va yeu cau thong tin - ac iem thong tin + Ke toan quan tr at trong tam cho tng lai nhieu hn, v the thong tin cua ke toan quan tr chu yeu hng ve tng lai. Nhiem vu cua ke toan quan tr la la chon cac phng an, e an d tru cho mot s kien sap xay ra va ra quyet nh mot cach nhay ben, e nam bat nhanh c hoi kinh doanh. + Ngc lai, ke toan tai chnh at trong tam thong tin qua kh, phan anh nhng s kien a xay ra va tuan thu theo nhng nguyen tac cua ke toan. - Yeu cau thong tin + Phan ln cong viec va nhiem vu cua nha quan tr phai lam thuoc ve ke hoach nh hng. Do vay, nhu cau thong tin cua ke toan quan tr cung gan lien vi nhng yeu cau nay va thong tin cung cap cho ke toan quan tr thng mang tnh linh hoat, toc o va thch hp vi tng quyet nh, khong tuan thu theo nhng nguyen tac ke toan va khong oi hoi can phai co o chnh xac gan nh tuyet oi. + Con yeu cau thong tin cua ke toan tai chnh oi hoi phai phan anh mot cach trung thc cac s kien kinh te a dien ra trong qua trnh kinh doanh, chu trong en tnh chnh xac, trung thc va chuan mc cua thong tin do o thong tin cua ke toan tai chnh mang tnh khach quan, tham tra c va co s chnh xac gan nh tuyet oi. Pham vi cung cap thong tin va cac loai bao cao Ke toan quan tr chu trong en thong tin kinh te tai chnh tng bo phan cua doanh nghiep, to chc, do o ke toan quan tr co cac bao cao ke toan ac biet e cung cap thong tin cho cac nha quan ly tng phan, tng bo phan trong doanh nghiep. Ngc lai, ke toan tai chnh chu trong en thong tin pham vi toan doanh
Ke toan quan tr
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nghiep, xem doanh nghiep la mot the thong nhat va cung cap thong tin cho cac oi tng ben ngoai doanh nghiep do o cac bao cao ke toan cua cac bao cao tai chnh cung cap phai theo quy nh cua nha nc, bao gom: Bang can oi ke toan, bao cao ket qua kinh doanh, bao cao lu chuyen tien te, bang thuyet minh bao cao. Ky han lap bao cao Bao cao cua ke toan quan tr la nhng bao cao ac biet, c lap thng xuyen, con bao cao tai chnh c lap theo nh ky. Quan he vi cac nganh khac Ke toan quan tr can rat nhieu thong tin t nhieu nganh em lai, do o ke toan quan tr co quan he rat nhieu vi cac nganh khac. Con oi vi ke toan tai chnh nham sap xep, ghi nhan, phan tch dien at nhng s kien kinh te phap ly a dien ra trong qua trnh kinh doanh bang nhng phng phap cua mnh, do o ke toan tai chnh t co quan he vi cac nganh khac. Tnh phap lenh Ke toan quan tr khong b rang buoc bi tnh phap lenh ma chu trong en viec tang cng trach nhiem quan ly. Tnh chat cua hoat ong kinh doanh, phng thc to chc va trnh o quan ly kinh doanh cua tng bo phan trong doanh nghiep rat a dang va phong phu, do vay so sach va bao cao cua ke toan quan tr phai m cho phu hp e cung cap thong tin phuc vu cho viec ra quyet nh hp ly. Ngc lai, ke toan tai chnh chu s rang buoc rat cao ve phap lenh. He thong ke toan tai chnh quy nh nghiem ngat ve hnh thc, trnh t x ly, quy trnh cong viec ke toan tai chnh e am bao tnh thong nhat, tnh phap ly cua thong tin. Ngc lai ke toan quan tr hoan toan khong chu s rang buoc cua bat ky mot c quan chc nang nao. ieu quan tam cua nha quan tr la thong tin co hu ch hay khong. Nhng iem giong nhau va khac nhau cua ke toan quan tr va ke toan tai chnh c tom tat qua bang sau:
Ke toan quan tr
Can c phan biet Giong nhau Ke toan quan tr
1. Ke toan quan tr va ke toan tai chnh cung nghien cu va cung cap thong tin kinh te - tai chnh gan lien vi cac quan he kinh te, phap ly e quan ly, ieu hanh to chc. 2. Cung ghi nhan va the hien trach nhiem, quyen li vat chat phap ly cua to chc, nha quan tr. 3. Cung s dung he thong ghi chep ban au cua ke toan, s dung thong tin au vao tren he thong thong tin ke toan can ban.
Khac nhau oi tng s dung Nha quan tr ben trong doanh Cac ca nhan va to chc ben trong va thong tin nghiep (to chc) ben ngoai doanh nghiep, nhng cac ca nhan va to chc ben ngoai doanh nghiep la chu yeu ac iem thong tin 1. Hng ve tng lai 1. Phan anh qua kh
2. at nhu cau toi u ve tnh linh 2. Tuan thu nguyen tac(tuan thu thong nhat ve mat nh tnh, nh hoat, kp thi lng tong tin theo nguyen tac chuan mc) 3. Bieu hien hnh thai gia tr 3. Khong quy nh cu the (c ( Chu yeu the hien bang thc o gia o lng bang bat ky cac n v tr ) hien vat, thi gian lao ong, gia tr) Yeu cau thong tin Khong oi hoi cao tnh chnh xac oi hoi tnh chnh xac gan nh tuyet gan nh tuyet oi. oi, khach quan
Pham vi cung cap Tng phan, tng khau, tng bo Toan doanh nghiep thong tin phan trong doanh nghiep Cac loai bao cao cao Bao cao ac biet. Bao cao tai chnh nha nuc quy nh. nh ky
Quan he vi cac Quan he nhieu vi cac nganh hoc, t quan he vi cac nganh hoc, cac lnh nganh hoc khac cac lnh vc khac. vc khac. Tnh phap lenh Khong co tnh phap lenh. Co tnh phap lenh.
Ke toan quan tr
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3. Trnh bay moi quan he gia cac thong tin ke toan di dang phng trnh
Cach trnh bay nay rat tien dung cho viec tnh va d oan mot so qua trnh cha xay ra tren c s nhng d kien a co va moi quan he a xac nh. Do o phng phap nay c dung lam c s e tnh toan va lap ke hoach.
Ke toan quan tr
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B. PHAN LOAI CHI PH I. PHAN LOAI CHI PH THEO CHC NANG HOAT ONG
Theo tieu thc nay, chi ph trong ky ke toan cua doanh nghiep ton tai di cac yeu to sau:
Ke toan quan tr
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Bao gom toan bo cac khoan chi ph phat sinh trong qua trnh san xuat va lien quan en viec san xuat san pham. Chi ph san xuat con c goi la cac yeu to chi ph trong moi quan he vi mot san pham. Mot doanh nghiep san xuat gan lien vi s chuyen bien cua nguyen lieu thanh pham thong qua s no lc lao ong, lam viec cua cong nhan va viec s dung trang thiet b cong nghe san xuat, do o chi ph cua mot san pham c tao thanh t ba yeu to c ban: a. Chi ph nguyen vat lieu trc tiep ( Direct material costs ) Nguyen vat lieu trc tiep: - Nguyen vat lieu trc tiep la nhng yeu to vat chat, nhng nguyen vat lieu chu yeu tao thanh thc the cua san xuat. - Hay nguyen vat lieu trc tiep la nhng yeu to vat chat tao nen thanh phan chnh cua san xuat san xuat ra. Chi ph nguyen vat lieu trc tiep Chi ph nguyen vat lieu trc tiep (621) la chi ph cua nguyen vat lieu c xuat ra s dung trc tiep vao viec che tao, san xuat san pham, cau thanh nen thc the cua san pham. Chi ph nguyen vat lieu trc tiep nay thng chiem mot ty trong cao trong chi ph san pham va thng khong the thay the c trong hoat ong san xuat kinh doanh. Ngoai chi ph nguyen vat lieu trc tiep ( chi ph nguyen vat lieu chnh), th trong qua trnh san xuat con phat sinh nhng chi ph nguyen vat lieu phu khac, cung tham gia trc tiep trong qua trnh san xuat ra san pham, no ket hp vi nguyen vat lieu chnh e san xuat ra san pham, hoac ch tham gia e tao ra mau sac, mui v cua san pham, hoac lam rut ngan chu ky san xuat cua san pham. Chang han nh: nhien lieu, cac chat phu gia trong che bien dau nhn, mang nhom trong san xuat dc pham, sn trong san xuat cac dung cu c kh, vec ni dung e anh bong san pham go, inh vt trong ban ghe o gia dung bang go b. Chi ph nhan cong trc tiep (Direct labour costs) Nhan cong trc tiep la nhng ngi trc tiep san xuat san pham, lao ong cua ho gan lien vi viec san xuat ra san pham, sc lao ong cua ho c hao ph trc tiep cho san pham ho san xuat ra. Kha nang va ky nang cua lao ong trc tiep se anh hng en so lng va chat lng cua san pham. Chi ph nhan cong trc tiep Chi ph nhan cong trc tiep bao gom: - Chi ph ve tien lng cua cong nhan trc tiep thc hien quy trnh san xuat.
Ke toan quan tr
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- Cac khoan trch theo lng tnh vao chi ph san xuat cua cong nhan trc tiep thc hien quy trnh san xuat nh: kinh ph cong oan, bao hiem y te, bao hiem xa hoi. Chi ph nhan cong trc tiep c tnh trc tiep vao san pham cua ho san xuat ra. Ngoai lao ong trc tiep, trong qua trnh san xuat san pham con co nhng lao ong phu, tao ieu kien thuan li cho hoat ong san xuat cua lao ong trc tiep, nhng lao ong nay la lao ong gian tiep. Nhng lao ong gian tiep nay tuy khong trc tiep san xuat ra san pham, nhng lai khong the thieu c trong qua trnh san xuat, nh: th bao tr may moc thiet b, nhan vien quan ly phan xng, nhan vien thong ke, ke hoach V the song song vi chi ph nhan cong trc tiep la dong chi ph lao ong gian tiep. c. Chi ph san xuat chung ( Factory overhead costs ) Chi ph san xuat chung co the c nh ngha la bao gom toan bo nhng chi ph phan xng san xuat phat sinh e san xuat san pham nhng khong ke chi ph nguyen vat lieu trc tiep va chi ph nhan cong trc tiep, nh vay chi ph san xuat chung se bao gom: - Chi ph lao ong gian tiep, phuc vu, to chc, quan ly tai phan xng - Chi ph nguyen vat lieu dung trong may moc thiet b, phuc vu san xuat tai phan
xng.
- Chi ph cong cu dung cu dung trong san xuat. - Chi ph khau hao may moc chi ph thiet b, tai san co nh khac c dung trong hoat ong san xuat. - Chi ph dch vu mua ngoai, thue ngoai phuc vu san xuat nh: ien, nc, sa cha, bao hiem tai san tai phan xng san xuat. Trong pham vi toan doanh nghiep cung phat sinh nhng khoan chi ph tng t gan lien vi qua trnh quan ly va tieu thu, nhng khong c ke la mot phan cua chi ph san xuat chung, ch co nhng chi ph gan lien vi hoat ong tai phan xng mi c xep vao loai chi ph nay. Trong ba loai chi ph tren thuoc chi ph san xuat, th s ket hp gia: - Chi ph nguyen vat lieu trc tiep va chi ph nhan cong trc tiep c goi la chi ph ban au. - Chi ph nhan cong trc tiep va chi ph san xuat chung c goi la chi ph chuyen oi. S ket hp nay c tom tat qua s o sau:
Ke toan quan tr
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Chi ph ban au Nguyen lieu trc tiep Nhan cong trc tiep San xuat chung
Chi ph chuyen oi
Trc Gian
Chi ph
Chi Ph Ban au
Chi ph khac
San xuat chung 627 Gian tiep Trc tiep Chi ph nhan cong Trc tiep - 622 Chi Ph
Chuyen
Chi ph
Nhan cong
oi
Ke toan quan tr
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a. Chi ph ban hang (Selling expenses) Chi ph ban hang (chi ph lu thong) la nhng dong ph ton can thiet lien quan en viec d tr va tieu thu san pham hang hoa, e am bao cho viec thc hien chnh sach ban hang. Khoan muc chi ph ban hang thng bao gom cac chi ph cu the sau: - Chi ph ve lng va cac khoan trch theo lng tnh vao chi ph cua toan bo lao ong trc tiep hay quan ly trong hoat ong ban hang, van chuyen hang hoa tieu thu. - Chi ph ve nguyen vat lieu, nhien lieu dung trong viec ban hang, van chuyen hang hoa tieu thu. - Chi ph ve cong cu, dung cu dung trong viec ban hang nh: bao b s dung luan chuyen, cac cong cu dung cu la o dung, cac quay hang - Chi ph khau hao thiet b va tai san co nh dung trong viec ban hang nh: Thiet b ong lanh, nha xng, phng tien van chuyen, ca hang, nha kho - Chi ph thue ngoai lien quan en viec ban hang nh: chi ph hoi ch, trien lam, quang cao, bao tr, bao hanh, khuyen mai - Va cac chi ph khac bang tien trong viec ban hang. b. Chi ph quan ly doanh nghiep (General and administration expenses) Chi ph quan ly doanh nghiep la bao gom toan bo nhng khoan chi ph chi ra cho viec to chc va quan ly san xuat chung trong toan doanh nghiep bao gom nhng khoan muc chi ph sau: - Chi ph tien lng va cac khoan trch theo lng tnh vao chi ph cua ngi lao ong, quan ly cac bo phan, phong ban cua doanh nghiep. - Chi ph vat lieu, nang lng, nhien lieu dung trong hanh chnh, quan ly van phong - Chi ph cong cu, dung cu dung trong cong viec hanh chnh, quan tr van phong. - Chi ph khau hao thiet b, tai san co nh khac dung trong cong viec hanh chnh, quan tr van phong. - Chi ph dch vu, ien nc, ien thoai, bao hiem, phuc vu chung toan doanh nghiep. - Cac khoan thue, le ph cha tnh vao gia tr tai san - Cac khoan chi ph lien quan en s giam sut gia tr tai san dung trong san xuat kinh doanh do bien ong th trng nh: d phong n phai thu kho oi, dphong giam gia hang ton kho, hao hut trong khau d tr
Ke toan quan tr
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Ngoai viec phan chia chi ph theo chi ph san xuat va chi ph ngoai san xuat nh tren. Can c vao moi quan he gia chi ph vi thi ky tnh ket qua, toan bo chi ph co the c chia thanh chi ph san pham va chi ph thi ky. a. Chi ph thi ky (Period costs) Chi ph thi ky la tat ca nhng chi ph phat sinh lam giam li tc cua n v trong ky. Chi ph ban hang va chi ph quan ly doanh nghiep la nhng chi ph thi ky. b. Chi ph san pham (Product costs) Chi ph san pham la bao gom toan bo nhng chi ph lien quan en viec san xuat hoac mua cac san pham. Hay chi ph san pham la nhng khoan muc chi ph gan lien vi san pham c san xuat ra hoac c mua vao. oi vi nhng doanh nghiep san xuat, chi ph san pham phat sinh trong lnh vc san xuat di hnh thc chi ph san xuat. Sau o, chung chuyen hoa thanh gia tr san pham d dang, gia tr thanh pham ton kho, gia tr thanh pham ch ban. Khi tieu thu san pham, chung chuyen hoa thanh gia von hang ban c ghi nhan tren bao cao ket qua kinh doanh. Ngc lai, chi ph thi ky, th thi ky chung phat sinh cung chnh la thi ky ghi nhan tren bao cao tai chnh. Qua trnh nay c the hien tren bao cao ket qua kinh doanh qua v du sau
ay:
BAO CAO KET QUA KINH DOANH (DOANH NGHIEP SAN XUAT) 1. Doanh so ban 2. Gia von hang ban 2.000.000 1.400.000 250.000 1.350.000 1.600.000 200.000 600.000 400.000 150.000 250.000 200.000
a. b. c. d.
Gia tr thanh pham ton kho au ky Gia tr thanh pham san xuat trong ky Gia tr thanh pham ch ban Gia tr thanh pham ton kho cuoi ky
Ke toan quan tr
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S o: Phan loai chi ph theo moi quan he vi thi ky hach toan li tc:
Thanh pham
Lai gop
Lai thuan
Ke toan quan tr
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Ke toan quan tr
- 27 -
Doanh thu Gia von hang ban Chi ph quang cao Hoa hong ban hang Khau hao kho bai Chi ph khac Cong chi ph Lai thuan
Phan phoi cho Ban le 1.000.000 500.000 100.000 60.000 80.000 740.000 260.000
n v: 1000 Ban le trc tiep Chenh lech thu nhap (D tnh) Va chi ph 1.200.000 200.000 600.000 100.000 55.000 (45.000) 50.000 50.000 90.000 30.000 80.000 875.000 135.000 325.000 65.000
Qua so lieu bang tren ta thay rang tong doanh thu tang la 200.000 khi chuyen t ban buon sang ban le nhng chi ph cung tang len 135.000, lai thuan tang 65.000. Can c vao ket qua nay ma nha quan ly quyet nh ve s la chon phng an cua mnh.
Ke toan quan tr
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V du: Nhng khoan chi ph c au t e mua sam tai san co nh, chi ph thue nha xng, ay la nhng dong chi ph chm 5. Chi ph c hoi (Opportunity costs) Chi ph c hoi co the c nh ngha la mot nguon thu nhap tiem tang b mat i hay phai hy sinh e la chon, thc hien hanh ong nay thay the cho mot hanh ong khac, la chon phng an nay thay cho phng an khac.
Ke toan quan tr
Ta co o th tong quat ve chi ph kha bien nh sau:
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Tong bien ph
Y = ax
Bien Ph n v
Y=a
O TH TONc o hoat PHg M G BIEN on a. Chi ph kha bien thc thu (True variable costs)
Chi ph kha bien thc thu la nhng chi ph co s bien ong cung ty le vi mc o hoat ong.
Y = ax
Y = a1 x
Y = a2 x Y = a3 x
Ke toan quan tr
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ay la loai chi ph kha bien ma s bien ong cua chung thc s thay oi ty le thuan vi mc o hoat ong nh: chi ph nguyen vat lieu trc tiep, chi ph nhan cong trc tiep, gia von hang ban, chi ph bao b ong goi, chi ph hoa hong ban hang. b. Chi ph kha bien cap bac (Step variable costs) - Khac vi chi ph kha bien thc thu, chi ph kha bien cap bac ch co s thay oi khi mc o hoat ong at en mot gii han nhat nh. - Thc te co nhng chi ph khong bien ong lien tuc so vi s bien ong lien tuc cua mc o hoat ong. S hoat ong phai at c mc o nao o mi dan en s bien ong ve chi ph, nh :chi ph ve th bao tr may moc thiet b, chi ph ien nang nhng chi ph nay cung thay oi ty le thuan vi mc o hoat ong cua doanh nghiep, nhng chung ch thay oi khi quy mo san xuat, mc o hoat ong cua may moc thiet b at en mot pham vi, mot gii han nhat nh. - Vi a la chi ph kha bien tren mot n v mc o hoat ong pham vi i, ta co phng trnh chi ph kha bien cap bac: Y = aixi va o th :
Mc o hoat ong c. Dang phi tuyen va pham vi phu hp. Trong thc te, ngi ta thay rang co rat nhieu loai chi ph kha bien, khong co moi quan he tuyen tnh vi mc o hoat ong, ng bieu dien cua chung co the la nhng ng cong kha phc tap. Trong trng hp nay ngi ta phai xac nh c pham vi phu hp trong mc o hoat ong e xem xet. Neu pham vi phu hp cang nho th ng cong cang tien gan ve dang ng thang. Pham vi c quy nh bi sc san xuat toi thieu va sc san xuat toi a, c xem la pham vi phu hp e nghien cu nhng chi ph kha bien loai nay.
Ke toan quan tr
Chi ph kha bien Phi tuyen Mc SX toi thieu Pham vi phu hp
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Mc SX toi a
Mc o hoat ong
Tong nh ph
Tong nh ph
Y=b Y = b/x
Mc o hoat ong O TH NH PH 1 N V
Ke toan quan tr
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Nh vay, doanh nghiep co hoat ong hay khong hoat ong th van ton tai chi ph bat bien. Khi doanh nghiep gia tang mc o hoat ong th chi ph bat bien tren mc o hoat ong se giam dan. Goi Y la tong chi ph bat bien, b la chi ph bat bien, ta co phng trnh chi ph bat bien Y = b va co o th nh sau : a. Chi ph bat bien bat buoc (Committed fixed costs) Chi ph bat bien bat buoc la nhng dong chi ph co lien quan en nhng may moc, thiet b, nha xng, c s ha tang, chi ph ban quan ly, chi ph lng van phong, chi ph khau hao tai san dai han, chi ph s dung tai san dai han, chi ph lien quan en lng cua cac nha quan tr gan lien vi cau truc to chc quan ly san xuat kinh doanh cua mot doanh nghiep. Chi ph bat bien bat buoc thng co hai ac iem sau: Co ban chat lau dai : Chi ph bat bien bat buoc, chung ton tai lau dai trong hoat ong san xuat kinh doanh cua doanh nghiep. Gia s co mot quyet nh mua sam hoac xay dng cac loai tai san co nh c a ra th no se lien quan, gan lien en viec kinh doanh cua n v trong nhieu nam. Chung khong the cat giam en bang khong ( trong thi gian ngan ), cho du hoat ong san xuat kinh doanh giam xuong hoac hoat ong b gian oan. Chi ph bat bien bat buoc c the hien bang phng trnh ng thang: Y = b, vi b la hang so va ta co o th chi ph bat bien bat buoc nh sau : Tong chi ph bat bien bat buoc Y=b
Mc o hoat ong b. Chi ph bat bien khong bat buoc (Discretionary fixed costs) Chi ph bat bien khong bat buoc la nhng dong chi ph co the thay oi trong tng ky ke hoach cua nha quan tr doanh nghiep.
Ke toan quan tr
- 33 -
Chi ph bat bien khong bat buoc con c xem nh chi ph bat bien quan tr. Dong chi ph nay phat sinh t cac quyet nh hang nam, hang ky cua nha quan tr, do hanh ong cua nha quan tr quyet nh so lng chi ph bat bien nay trong cac quyet nh cua tng ky hoat ong san xuat kinh doanh, nh chi ph quang cao, chi ph nghien cu, chi ph ao tao, boi dng chuyen mon, chi ph tiep khach, giao te Chi ph bat bien khong bat buoc thng co hai ac iem sau : Co ban chat ngan han: Chi ph bat bien khong bat buoc lien quan en nhng ke hoach ngan han va anh hng en dong chi ph cua doanh nghiep hang nam, ngc lai oi vi chi ph bat bien bat buoc thng gan lien vi nhng ke hoach, cac phng an san xuat kinh doanh dai han, trong nhieu nam. Trong nhng trng hp can thiet, trng hp ac biet chung ta co the cat bo chi ph bat bien khong bat buoc. Chi ph bat bien khong bat buoc c bieu dien bang ng thang Y = bi , vi b thay oi theo bac i. Ta co o th:
Y = bi
Mc o hoat ong c. Chi ph bat bien va pham vi phu hp - Pham vi phu hp cung c ap dung trong cac trng hp chi ph bat bien, nhat la cac chi ph bat bien co ban chat khong bat buoc.
Ke toan quan tr
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Mc o hoat ong
Phng trnh tuyen tnh dung e lng hoa chi ph hon hp : Y = ax + b Trong o : Y : Chi ph hon hp a : Chi ph kha bien n v b : Tong chi ph bat bien x : Mc o hoat ong
Ke toan quan tr
- 35 -
Yeu to bat bien Mc o hoat ong V du : chi ph ien thoai, chi ph ien nang, chi ph thue may moc thiet b, chi ph thue nha kho, kho bai, nha xng Cac mo hnh phan tch chi ph hon hp a. Phng phap cc ai, cc tieu (High - low method) Phng phap cc ai cc tieu con c goi la phng phap chenh lech, phng phap nay phan tch chi ph hon hp da tren c s ac tnh cua chi ph hon hp thong qua khao sat chi ph hon hp mc o cao nhat va mc o thap nhat. Chenh lech ve chi ph mc o hoat ong cao nhat va mc o hoat ong thap nhat chia cho bien ong mc o gia tang mc o hoat ong mc cao nhat so vi mc thap nhat e xac nh mc bien ph. Sau o loai tr bien ph, chnh la nh ph trong thanh phan chi ph hon hp . V du :gia s tai doanh nghiep A co 1tai lieu ve chi ph bao tr may moc thiet b trong nam 200x nh sau : Thang 1 2 3 4 5 6 7 8 9 10 11 12 So gi lao ong trc tiep (gi) 1.100 1.000 1.300 1.150 1.400 1.250 1.100 1.200 1.350 1.450 1.150 1.500 Chi ph bao tr (1.000) 2.650 2.500 3.150 2.700 3.350 2.900 2.650 2.900 3.250 3.400 2.700 3.500
Ke toan quan tr
- 36 -
Xem xet bang thong ke chi ph bao tr trong nam, nhan thay khi mc o hoat ong tang len th chi ph cung tang len, nh vay oi vi chi ph nay a co s hien dien cua chi ph kha bien va chi ph bao tr la mot chi ph hon hp bao gom ca yeu to bat bien va yeu to kha bien. Theo phng phap cc ai, cc tieu trc het ta chon ra hai so lieu tai iem cc ai, cc tieu ve mc o hoat ong. Gi lao ong trc tiep (gi) 1.000 1.500 Chi ph bao tr (1000) 2.500 3.500
Cong thc xac nh yeu to kha bien trong chi ph hon hp: CHENH LECH VE CHI PH Chenh lech mc o hoat ong 3.500.000 2.500.000 1.500 1.000 2.000/1 gi lao ong trc tiep
Chi ph kha bien n v hoat ong (1 gi lao ong trc tiep) Chi ph kha bien n v hoat ong
Ta tiep tuc xac nh chi ph bat bien trong chi ph hon hp nh sau : Tong chi ph mc cao nhat ( Thap nhat) Mc khoi lng cao nhat ( Thap nhat)
Bien ph n v
Thay gia tr tai mc o hoat ong cao nhat (1.500 ; 3.500) vao ta co :
3.500.000
( 1.500 x 2.000)
500.000
Ket qua cung se tng t neu dung gia tr tai mc thap nhat. Phng trnh bien thien chi ph bao tr cua doanh nghiep Y la : Y = 2.000x + 500.000
Ke toan quan tr
- 37 -
T cac so lieu tnh c bieu dien ng tong chi ph bao tr cua doanh nghiep Y tren o th nh sau : Chi ph ( 1.000) Pham vi phu hp
3.500 2.500
Cc ai Cc tieu
500 0 1.000 1.500 So gi lao ong (gi) Tren o th, ng bieu dien phan anh 500.000 chi ph bat bien cho 1 thang, vi 2.000 chi ph kha bien cho mot gi lao ong trc tiep oi vi chi ph bao tr cua doanh nghiep A. b. Phng phap o th phan tan (The scatter graph method) V du : Cung vi so lieu ve chi ph bao tr cua doanh nghiep A trong nam 200x, s dung phng phap o th phan tan va qua trnh thc hien trai qua cac bc sau: Bc 1: Tat ca nhng chi ph bao tr cua tng thang c anh dau tren o th. Bc 2: Ke mot ng bieu dien, ng bieu dien nay phan chia tat ca cac iem a c anh dau thanh hai phan bang nhau ve so lng, v tr ng bieu dien se ai dien cho tat ca cac iem. Bc 3: ng bieu dien c ke tren c goi la ng hoi quy (negressionline), ng hoi quy chnh la ng cua cac mc trung bnh. Trong o mc trung bnh cua chi ph bat bien c bieu dien bi giao iem gia ng hoi quy vi truc tung. Mc trung bnh chi ph kha bien tnh cho bien ong cua mot n v mc o hoat ong se c tnh nh sau: Xac nh tong chi ph cua iem nam tren ng hoi quy (hoac iem gan ng hoi quy nhat), lay tong chi ph tr cho chi ph bat bien va ket qua nay chia cho mc o hoat ong tai iem nay se c chi ph kha bien tnh cho mot n v hoat ong.
Ke toan quan tr
Ta co o th phan tan nh sau: Chi ph ( 1.000)
- 38 -
2.900
230 0 1.200 So gi lao ong (gi) Tren o th ta thay ng hoi quy i qua iem thang 8 vi mc o hoat ong 1.200 gi va tong chi ph la 2.900.000. T o ta tnh c nh sau :
Tong chi ph bao tr (Tr) Chi ph bat bien Yeu to chi ph kha bien Tnh tren mot gi lao ong trc tiep 2.670.000 1.200 gi
= 2.225/gi
Bc 4 : Xay dng phng trnh tuyen tnh Y = b + ax. Can c vao ket qua a xac nh bc 3, ta co phng trnh cua chi ph nh sau : Y = 230.000 + 2.225x c. Phng phap bnh phng be nhat (Least - Squares regression method) Phng phap bnh phng be nhat nham xac nh phng trnh bien thien cua chi ph da tren s tnh toan cua phng trnh tuyen tnh trong phan tch thong ke, x ly cac so lieu chi ph a c thu thap nham a ra phng trnh co dang:
Ke toan quan tr
- 39 -
Y = b +ax nh hai phng phap cc ai, cc tieu va phng phap o th phan tan a c trnh bay tren. Khai niem ve bnh phng be nhat co ngha la tong cua cac bnh phng cua cac o lech gia cac iem vi ng hoi quy la nho nhat so vi bat ky mot ng bieu dien nao khac. T phng trnh tuyen tnh can ban nay va tap hp n phan t quan sat ta co he thong phng trnh nh sau : xy = bx + ax2 y = nb + ax e minh hoa cho phng phap nay, ta lay lai so lieu ve chi ph bao tr cua doanh nghiep Y tren vi n=12 thang. T so lieu goc a co lap bang tnh toan nh sau :
Thang 1 2 3 4 5 6 7 8 9 10 11 12 Cong
So gi 1 trc tiep (100 gi) (x) 11,0 10,0 13,0 11,5 14,0 12,5 11,0 12,0 13,5 14,5 11,5 15,0 149,5
Chi ph bao tr (y) 2.650 2.500 3.150 2.700 3.350 2.900 2.650 2.900 3.250 3.400 2.700 3.500 35.650
xy 29.150 25.000 40.950 31.050 46.900 36.250 29.150 24.800 43.875 49.300 31.050 52.500 449.975
x2 121,00 100,00 169,00 132,25 196,00 156,25 121,00 144,00 182,25 210,25 132,25 225,00 1.889,25
Ap dung phng trnh ng bnh phng be nhat: xy = bx + ax2 (1) y = nb + ax (2) Thay so lieu a tnh c bang tren vao 2 phng trnh (1) va (2) ta co: 449.975 = 149,5b + 1.889,25a (1) 35.650 = 12b + 149,5a (2) Ta nhan phng trnh (1) vi 12 va nhan phng trnh (2) vi 149,5, ta c:
Ke toan quan tr
- 40 -
5.399.700 = 1.794b + 22.671a (1) 5.329.675 = 1.794b + 22.350,25a (2) Lay (1) (2), ta co: 70.025 = 320,75a 70.025 320,75
a=
= 218,32
Nh vay, ty le bien ong cua chi ph bao tr la 218.320 cho 100 gi may (neu tnh 1 gi may se la 2.183,2) Chi ph bat bien se c tnh nh sau : Thay gia tr a = 218,32 vao phng trnh (2), ta co: 32.650 = 12b + 32.638.84 12b = 3.011,16 b = 250,93 Vay chi ph bat bien cua chi ph bao tr la : 250.930 moi thang Va phng trnh tuyen tnh can tm co dang : Y = 250.930 + 2.183,2x
IV. BAO CAO KET QUA KINH DOANH THEO KE TOAN TAI CHNH VA KE TOAN QUAN TR
1. Bao cao ket qua kinh doanh theo Ke toan tai chnh.
Mot bao cao ket qua kinh doanh c lap theo ke toan tai chnh la o, cac khoan chi ph se c trnh bay theo chc nang cua chi ph trong qua trnh hoat ong san xuat kinh doanh. Bao cao nay c lap thong nhat tat ca cac doanh nghiep v muc ch bao cao ra ben ngoai. V du : Tai mot doanh nghiep san xuat kinh doanh mot san pham , co tai lieu nh
sau :
- Tr gia von cua mot san pham - Gia ban mot san pham - Chi ph bao b 1san pham - Tien thue ca hang mot thang - Chi ph lng, ien, nc 1 thang
Ke toan quan tr
- 41 -
Gia s trong thang, doanh nghiep ban c 1.000 san pham A. Bao cao ket qua kinh doanh se nh sau :
BAO CAO KET QUA KINH DOANH Doanh so (1.000 x 70.000) (-) Gia von hang ban (1.000 x 55.000) Lai gop (-) Chi ph hoat ong Chi ph bao b ong goi (1000 x 1000) Thue ca hang Lng, ien, nc Lai thuan 1.000.000 3.000.000 7.500.000 11.500.000 3.500.000 70.000.000 55.000.000 15.000.000
Ke toan quan tr
BAO CAO KET QUA KINH DOANH Doanh so (1.000 x 70.000) (-) Chi ph kha bien Gia von hang ban Bao b ong goi So d am ph (-) Chi ph bat bien Thue ca hang Lng, ien, nc Lai thuan Ket luan chng 2 3.000.000 7.500.000 (1.000 x 55.000) (1.000 x 1.000)
- 42 -
70.000.000
56.000.000 14.000.000
10.500.000 3.500.000
Nhan thc va so sanh chi ph la tien e trien khai cac quyet nh cua nha quan tr. Qua chng nay, chung ta co the hnh dung chi ph la nhng hao ph co muc ch gan lien vi hoat ong san xuat kinh doanh. Vi s nhan dang chi ph theo noi dung kinh te, theo cong dung kinh te, giup nha quan tr thay c ac iem chuyen hoa chi ph t tnh chat ban au sang cong dung trong qua trnh san xuat kinh doanh, vi s nhan dang chi ph theo mo hnh ng x chi ph, nhan dang chi ph theo chc nang hoat ong, la tien e hnh thanh cac bao cao ket qua kinh doanh theo ke toan quan tr, la c s e cac nha quan tr ra quyet nh.
Ke toan quan tr
- 43 -
CHNG III: PHAN TCH MOI QUAN HE CHI PH - KHOI LNG - LI NHUAN
I. Y NGHA
Phan tch moi quan he chi ph - khoi lng - li nhuan la xem xet moi quan he noi tai gia cac nhan to : gia ban, san lng, chi ph kha bien, chi ph bat bien, ket cau mat hang, ong thi xem xet moi quan he cua no va anh hng cua cac nhan to o en li nhuan cua doanh nghiep. T o thay c: - Kha nang tiem tang cua doanh nghiep ma nha quan tr can khai thac. - Lam c s e la chon day chuyen san xuat, nh gia san pham, chien lc ban
hang.
- e thc hien phan tch moi quan he gia chi ph - khoi lng - li nhuan, phai nam vng c cach ng x cua chi ph, e tach toan bo chi ph cua doanh nghiep thanh chi ph kha bien, chi ph bat bien va phai nam c bao cao thu nhap theo so d am ph cung nh mot so khai niem c ban s dung trong phan tch
II. NHNG CH TIEU CHU YEU CUA QUAN HE CHI PH KHOI LNG - LI NHUAN
1. So d am ph ( Contribution Margin)
So d am ph la phan con lai cua doanh so sau khi a tr i cac chi ph kha bien va co nhiem vu trc het la dung e bu ap cho cac chi ph bat bien, sau o hnh thanh thu nhap thuan tuy. Neu goi : x : so lng san pham p : gia ban mot san pham a : chi ph kha bien n v san pham b : tong chi ph bat bien Ta co bao cao ket qua kinh doanh theo so d am ph dang tong quat nh sau:
Ke toan quan tr
BAO CAO KET QUA KINH DOANH TONG SAN PHAM px ax (p a)x b ( p a)x - b
- 44 -
N V SAN PHAM p a (p a)
T bao cao thu nhap tong quat tren ta xem xet cac trng hp sau: - Neu khong hoat ong, khong san xuat : san lng x = 0 Li nhuan L = - b - Khi san xuat sao cho li nhuan L = 0 ( So d am ph = Chi ph bat bien ), tai san lng xh ( san lng hoa von) ( p a ) xh = b b = (pa) = Chi ph bat bien So d am ph n v
xh
- Khi san xuat tai san lng x1 > xh , L1 = ( p a )x1 - b Khi san xuat tai san lng x2 > x1 > xh , L2 = ( p a )x2 - b Nh vay, khi san lng tang len mot lng : Dx = x2 x1, th Li nhuan cung tang len mot lng L = L2 L1 L = ( p a ) (x2 x1) Ket luan: thong qua khai niem so d am ph ta c moi quan he gia san lng va li nhuan. Moi quan he o la: Neu san lng tang len mot lng th li nhuan tang len mot lng bang san lng tang len nhan cho so d am ph n v. Chu y: ket luan tren ch ung khi doanh nghiep a vt qua iem hoa von. Nh vay: can c vao so d am ph, ngi ta co the tnh nhanh chong ve thu nhap thuan tuy.
2. Ty le so d am ph
- Ty le so d am ph la ty le phan tram cua so d am ph tnh tren doanh thu. - Hay ty le so d am ph la ty le phan tram so sanh gia so d am ph va doanh thu.
Ke toan quan tr
mot
- 45 -
- Ch tieu ty le so d am ph nay co the tnh cho tat ca cac loai san pham, loai san pham ( cung bang mot n v san pham)
Ty le so d am ph
pa p
100
Ty le so d am ph
So d am ph n v Doanh thu
100
- T nhng d kien neu tren trong bao cao thu nhap tong quat ta co: L = L2 L1 = ( p - a ) ( x2 x1 ) L = ( x2 x1 ) p Vay L = ( p - a ) /p ( x2 x1 )p Ket luan : thong qua khai niem ve ty le so d am ph ta rut ra c moi quan he gia doanh thu va li nhuan, moi quan he o la: Neu doanh thu tang len mot lng th li nhuan tang len mot lng bang doanh thu tang len nhan cho ty le so d am ph He qua: Neu tang cung mot lng doanh thu tat ca nhng san pham, nhng lnh vc, nhng bo phan, nhng x nghiep th nhng x nghiep, nhng bo phan, nhng san pham nao co ty le so d am ph ln th li nhuan tang len cang nhieu. Nh vao ch tieu ty le so d am ph, cung co the nhanh chong xac nh c thu nhap thuan tuy.
Ke toan quan tr
- 46 -
co mc au t ln. V vay, khi gap ieu kien thuan li th phat trien rat nhanh, nhng neu gap rui ro, doanh thu giam nhanh, li nhuan giam nhanh, doanh nghiep se pha san nhanh chong. Ngc lai oi vi nhng doanh nghiep co ty le chi ph bat bien chiem ty trong nho, ty le chi ph kha bien ln, ty le so d am ph se nho, neu tang giam doanh thu th li nhuan tang giam t hn. Nhng doanh nghiep co ty le chi ph bat bien chiem ty trong nho la nhng doanh nghiep co mc au t thap. V vay toc o phat trien cham hn, nhng neu gap rui ro hay ieu kien kinh doanh khong thuan li th mc o thiet hai se t hn. e chng minh, tien hanh khao sat so lieu hai doanh nghiep X va Y nh sau: DOANH NGHIEP X SO TIEN % DOANH NGHIEP Y SO TIEN %
DOANH SO ( - ) CHI PH KHA BIEN SO D AM PH ( - ) CHI PH BAT BIEN THU NHAP THUAN
100 30 70
100 50 50
Qua so lieu tren cho thay ca hai doanh nghiep co cung doanh so nh nhau, thu nhap thuan giong nhau. Chng to tong chi ph cua ca hai doanh nghiep la giong nhau. ieu khac biet duy nhat la ty trong cua tng loai chi ph trong tong chi ph cua hai doanh nghiep la khac nhau. Gia s ca hai doanh nghiep eu co cung c hoi phat trien doanh so cua mnh la 10%. Luc nay so lieu se c tnh toan lai nh sau:
Ke toan quan tr
- 47 -
CH TIEU DOANH SO ( - ) CHI PH KHA BIEN SO D AM PH ( - ) CHI PH BAT BIEN THU NHAP THUAN
Ket qua tren cho thay, thu nhap thuan cua doanh nghiep X a tang nhanh hn doanh nghiep Y. Chng to trong trng hp nay, ket cau chi ph cua doanh nghiep X to ra co li hn trong vec kch thch tang thu nhap. Gia s , doanh so cua ca hai doanh nghiep cung giam xuong 10%, cac so lieu tren cung tnh lai nh sau: CH TIEU DOANH SO ( - ) CHI PH KHA BIEN SO D AM PH ( - ) CHI PH BAT BIEN THU NHAP THUAN DOANH NGHIEP X SO TIEN % 90.000.000 27.000.000 63.000.000 50.000.000 13.000.000 100 30 70 DOANH NGHIEP Y SO TIEN % 90.000.000 45.000.000 45.000.000 30.000.000 15.000.000 100 50 50
Ket qua tren cho thay, thu nhap thuan cua doanh nghiep X a giam xuong nhanh hn doanh nghiep Y. Trong trng hp nay chng to ket cau chi ph cua doanh nghiep Y to ra co li hn doanh nghiep X trong viec km ham s giam xuong cua thu nhap thuan. Do o, ket cau chi ph nh the nao con tuy thuoc vao ieu kien kinh doanh cua tng doanh nghiep, tng cong ty.
Ke toan quan tr
4. on bay kinh doanh (Operating Leverage)
- 48 -
- on bay kinh doanh c hieu theo ngha la mot cach nao o e ch vi mot s tang nho cua doanh thu hoac san lng san pham ban ra cung lam thu nhap thuan co mot s gia tang ln. - on bay kinh doanh la khai niem phan anh moi quan he gia toc o tang li nhuan va toc o tang doanh thu, san lung ban ra va toc o tang li nhuan bao gi cung ln hn toc o tang doanh thu. Toc o tang li nhuan Toc o tang doanh thu (San lng ban) Tong so d am ph Tong thu nhap thuan tuy
>1
Vi nhng d kien a cho bang bao cao thu nhap tong quat, ta co: - Tai san lng x1, doanh thu Px1, li nhuan L1 = ( p a )x1 b - Tai san lng x2, doanh thu Px2, li nhuan L2 = ( p a )x2 b L2 L1 L1 P x2 - Px1 Px1 Px1 on bay kinh doanh = P x2 - Px1 ( p a ) x1 on bay kinh doanh = ( p a )x1 - b = Tong thu nhap thuan x ( p a ) (x2 x1 ) ( p a )x1 - b Tong so d am ph ( p a ) (x2 x1 ) ( p a )x1 - b
x 100%
V du: Lay lai so lieu cua hai doanh nghiep X va Y nh tren, ta lan lt tnh o ln on bay kinh doanh cua hai doanh nghiep X va Y nh sau:
Ke toan quan tr
- 49 -
Nh vay, oi vi doanh nghiep X, c 1% tang doanh thu se dan en 3,5% tang cua thu nhap thuan. Con oi vi doanh nghiep Y se la 2,5%. Do o, neu ca hai doanh nghiep co doanh so cung tang 10% th thu nhap thuan cua doanh nghiep X tang 35% tc ( 20.000.000 x 35% = 7.000.000); Con doanh nghiep Y se tang 25% tc ( 20.000.000 x 25% = 5.000.000 ). Nhan xet: Tai mot mc doanh thu va san lng cho san se xac nh c on bay kinh doanh tai mc doanh thu o. Neu d kien c toc o tang doanh thu th se d kien c toc o tang li nhuan va ngc lai.
III. MOT SO NG DUNG CUA QUAN HE CHI PH - KHOI LNG - LI NHUAN ( CVP )
Trong phan nay, van s dung so lieu cua doanh nghiep A hien ang san xuat va ban hang thang 1000 san pham vi gia ban 70.000/1san pham; chi ph kha bien n v: 56.000/1san pham; Chi ph bat bien hoat ong trong thang: 10.500.000. Ngi quan ly ang trong qua trnh tm nhng bien phap e phat trien thu nhap t san pham nay vi cac phng an e ngh sau ay:
BAO CAO KET QUA KINH DOANH TONG SO DOANH THU CHI PH KHA BIEN SO D AM PH CHI PH BAT BIEN LI NHUAN 70.000.000 56.000.000 14.000.000 10.500.000 3.500.000 N V 70.000 56.000 14.000 % 100 80 20
Ke toan quan tr
1. Chi ph bat bien , san lng thay oi
- 50 -
Ngi quan ly e ra phng an: neu tang chi ph quang cao moi thang la 4.000.000, hy vong khoi lng san pham ban ra se tang 40%. Neu thc te xay ra ung d kien th co nen thc hien theo phng an nay hay khong? 14.000 Ty le so d am ph = 70.000 x 100% = 20%
- Doanh thu tang 40% tc : 70.000.000 x 40% = 28.000.000 - So d am ph tang - Thu nhap thuan tang : 28.000.000 x 20% = 5.600.000 4.000.000 1.600.000 - (Tr ) Chi ph bat bien tang do quang cao
ay cung chnh la thu nhap thuan tuy tang v chi ph bat bien khong oi. V vay, doanh nghiep co the thc hien phng an nay.
Ke toan quan tr
- 51 -
Tong so d am ph d kien (Tr) Tong so d am ph hien tai Tong so d am ph tang ( Tr ) Chi ph bat bien tang Thu nhap thuan giam
5. Chi ph bat bien, Chi ph kha bien, gia ban va san lng thay oi
Cung qua qua trnh nghien cu, ngi quan ly e ngh thay v tra lng co nh hang thang la 5.000/1sp; se tien hanh tra lng theo hoa hong ban hang 5.000/1sp, mat khac giam gia ban 2.000/1sp. Qua bien phap nay lng san pham tieu thu d kien tang 50%. Doanh nghiep co nen thc hien phng an nay hay khong.
Ke toan quan tr
- 52 -
Tong so d am ph d kien (Tr) Tong so d am ph hien tai So d am ph giam ( Tr ) Chi ph bat bien giam Thu nhap thuan tang
Ke toan quan tr
- 53 -
- iem hoa von ( BEP-Break Even Point ) la khoi lng hoat ong ma tai o tong doanh thu bang tong chi ph. - Ta co khai niem so d am ph ( Contribution magin) la phan con lai t doanh thu sau khi tr i chi ph kha bien; so d am ph dung e am bao trang trai cho chi ph bat bien va co lai. V vay, tai iem hoa von, So d am ph bang Chi ph bat bien. - Tren o th phang, iem hoa von la toa o c xac nh bi khoi lng the hien tren truc hoanh - con goi la khoi lng hoa von; doanh thu c the hien tren truc tung - con goi la doanh thu hoavon. b. Xac nh iem hoa von Neu goi : - x la san lng ban hoa von - a la chi ph kha bien n v - b la tong chi ph bat bien - P la gia ban n v san pham Phng trnh hoa von co dang nh sau: Px = ax + b San lng hoa von: b P-a Tong chi ph bat bien So d am ph n v Sp
Px
Hay: Doanh thu hoa von = San lng hoa von x gia ban
Ke toan quan tr
2. o th iem hoa von
- 54 -
a. o th dang tong quat iem hoa von la iem ma tai o tong doanh thu bang tong chi ph. V vay e the hien o th hoa von, ngi ta ve len o th ng bieu dien tong chi ph va tong doanh thu. Tai iem ma hai ng nay gap nhau, chnh la iem hoa von o th bieu dien: DT, chi ph ng tong doanh thu
Vung
ng tong chi ph iem hoa von CP Bat bien
Vung
San lng b. Dang phan biet o th hoa von nh tren the hien c iem hoa von , t o xac nh c doanh thu hoa von va san lng hoa von. Tuy nhien qua o th nay khong thay c moi quan he gia cac nhan to chi ph, khoi lng, li nhuan. V vay e the hien c moi quan he nay, ngi ta bieu dien o th hoa von dang phan biet. o th nay khac o th tren la tong chi ph c chia thanh chi ph kha bien va chi ph bat bien. DT, chi ph ng tong doanh thu
Vung
ng tong chi ph iem hoa von CP Bat bien ng chi ph kha bien ng chi ph bat bien
Vung
San lng
Ke toan quan tr
c. o th Li nhuan DT,CP
- 55 -
Ke toan quan tr
4. So d an toan ( Margin of safety)
- 56 -
- So d an toan la phan doanh thu vt qua iem hoa von, phan doanh thu o bat au tao li nhuan cho doanh nghiep va ac biet khi ay doanh thu ch con trang trai cho chi ph kha bien ma thoi v chi ph bat bien a c bu ap het tai doanh thu hoa von. Doanh thu an toan ( so d an toan ) cang ln th iem hoa von cang gan hn, rui ro se giam i, mc o an toan se cao hn - So d an toan la chenh lech gia doanh thu at c (theo d tnh hoac theo thc te) so vi doanh thu hoa von. - So d an toan = Doanh thu at c Doanh thu hoa von - e anh gia mc o an toan ngoai viec s dung so d an toan can ket hp vi ch tieu ty le so d an toan So d an toan Doanh thu
Ty le so d an toan
x 100%
V du: Khao sat so lieu cua 2 doangh nghiep X va Y nh sau: CH TIEU DOANH THU ( - ) CHI PH KHA BIEN SO D AM PH ( - ) CHI PH BAT BIEN THU NHAP THUAN DOANH NGHIEP X SO TIEN % 100.000.000 30.000.000 70.000.000 50.000.000 20.000.000 100 30 70 DOANH NGHIEP Y SO TIEN % 100.000.000 50.000.000 50.000.000 30.000.000 20.000.000 100 50 50
= 71.428.571
= 60.000.000
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Ty le so d an toan DN X = 28.571.429 100.000.000 40.000.000 100.000.000
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= 0.28 = 28%
Ty le so d an toan DN Y
= 0.40 = 40%
Nh vay, oi vi doanh nghiep X co ket cau chi ph trong o chi ph bat bien chiem ty trong ln nen ty le so d am ph ln, so d an toan thap. Doanh thu giam nhanh th li nhuan cung giam nhanh.
% 100 55 45
So lieu tren cho thay, Doanh nghiep tieu thu hai loai san pham A va B theo ket cau san pham A chiem 80% trong tong doanh thu, con lai la san pham B. Viec tieu thu nay a a en doanh thu hoa von = 1.320.000 / 33% = 4.000.000 va li nhuan at c la 330.000.
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Gia s tong doanh thu cua doanh nghiep van gi nguyen nh cu la 5.000.000, nhng viec tieu thu san pham A va B theo mot ket cau oi ngc cho nhau. Cac so lieu c tnh lai nh sau: CH TIEU DOANH THU ( - ) CHI PH KHA BIEN SO D AM PH ( - ) CHI PH BAT BIEN THU NHAP THUAN SP A SO TIEN % 1.000.000 700.000 300.000 100 70 30 SP B SO TIEN 4.000.000 2.200.000 1.800.000 TONG CONG SO TIEN % 5.000.000 2.900.000 2.100.000 1.320.000 780.000 100 58 42
% 100 55 45
Ket qua cua s thay oi ket cau mat hang nay a lam cho Doanh thu hoa von = 1.320.000/42% = 3.142.857 Va li nhuan cua doanh nghiep at c la 780.000 Nh vay, do tang ty trong tieu thu oi vi san pham B, la san pham co ty le so d am ph cao, doanh thu hoa von cua doanh nghiep a sm hn va at c mot mc li nhuan cao hn. Ket luan chng 3 Phan tch moi quan he chi ph - khoi lng - li nhuan la mot trong nhng phnh phap phan tch quan trong cua nha quan tr. Ve c ban, qua trnh phan tch moi quan he chi ph - khoi lng - li nhuan oi hoi s am hieu ve so d am ph, ket cau chi ph, on bay kinh doanh va nhng ky thuat lien ket thch hp gia chi ph kha bien, chi ph bat bien, san lng, gia ban, doanh thu, ket cau hang ban. Chnh s lien ket nay giup nha quan tr nhan thc s thay oi nao lam tang hay khong tang li nhuan. ong thi no cung ch ra s la chon san lng, doanh thu hoa von vi nhng quan iem nhan thc chi ph khac nhau, vi nhng thay oi d kien gia ban trong tng lai
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Chung ta a biet chc nang quan ly la hoach nh, to chc va kiem soat. D toan ngan sach ong vai tro quan trong e thc hien cac chc nang nay, ac biet la chc nang hoach nh va kiem soat. Ke hoach hoat ong tai chnh cua doanh nghiep c trnh bay thong qua D toan ngan sach.
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QUAN LY CAP C S
QUAN LY CAP C S
QUAN LY CAP C S
QUAN LY CAP C S
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D TOAN CPNVLTT
D TOAN CPNCTT
D TOAN CPSXCHUNG
D TOAN CPBH&QLD N
DOANH
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- S thay oi ve tong san pham xa hoi, cong an viec lam, gia ca, thu nhap tren au ngi.
Ty le ton kho cuoi ky d kien Gia thanh san xuat n v thanh pham
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San lng san pham can SX trong ky So lng NVL tieu hao cho 1 n v san pham
- 63 -
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Khi lap d toan chi ph ban hang va quan ly doanh nghiep phai can c vao d toan tieu thu, d toan san xuat va cac nhan to khac anh hng oi vi chi ph ban hang va quan ly doanh nghiep nh: phng thc ban hang, phng thc quan ly, a iem kinh doanh, ni tieu thu
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nhng bien phap hu hieu, tang cng cong tac lap d toan va phan au thc hien tot d toan. C s e lap Bang can oi ke toan d toan la Bang can oi ke toan d toan hoac bang can oi ke toan thc hien cua nam trc va cac d toan bo phan co lien quan cua nam ke hoach
So tien 100 240 58,8 196 5.000 (2.000) 50 3.644,8 So tien 184,8 350 2.650 460 3.644,8
Tai lieu bo sung: - Toan bo cac khoan phai thu khach hang ngay 31/03 la doanh thu tra cham - Khoan phai tra ngi ban 31/03 la tien n mua nguyen vat lieu cha tra - Phai nop nha nc la thue thu nhap doanh nghiep - Doanh nghiep ang xay dng d toan cho Quy II vi nhng tai lieu sau;
1. Khoi lng tieu thu Thc te thang 3: 300 san pham D kien thang 4: 400 san pham
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D kien thang 5: 500 san pham D kien thang 6: 300 san pham D kien thang 7: 400 san pham
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n gia ban ke hoach : 4.000.000/1san pham. Trong o tong doanh thu ban hang hang thang co 20% la doanh thu tra cham va se thu het vao thang ke tiep. 2. Nhu cau ton kho thanh pham cuoi thang bang 20% khoi lng tieu thu cua thang ke tiep. 3. Nhu cau ton quy tien mat cuoi moi thang la 150.000.000. Tien mat tha se c gi ngan hang. 4. nh mc chi ph nguyen vat lieu trc tiep: nh mc lng cho mot san pham Mc NVL can c ban cho mot san pham Hao hut cho phep Cong nh mc gia cho mot san pham Gia mua 1 kg nguyen vat lieu Chi ph van chuyen Chi ph boc vac Chiet khau c hng Cong 7,9 kg 0,1kg 8 kg
Tien mua nguyen vat lieu thanh toan ngay bang tien mat 60% trong thang, so con lai se c thanh toan het vao thang sau. 5. nh mc chi ph nhan cong trc tiep nh mc lng cho mot san pham Thi gian c ban cho mot san pham Thi gian ngng ngh hp ly cua cong nhan Thi gian lau chui, ngng ngh cua may moc Cong nh mc gia cho mot san pham Tien lng c ban 1 gi Tr cap lng Bao hiem xa hoi, BHYT, KPC
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Cong
- 67 200.000
6. D kien nguyen vat lieu ton kho cuoi thang bang 10% nhu cau nguyen vat lieu can cho san xuat thang sau. Yeu cau ton kho nguyen vat lieu ton kho cuoi thang 6 la 288kg. 7. Chi ph san xuat chung c phan bo tren can c so gi lao ong trc tiep, n gia nh trc phan bo chi ph san xuat chung kha bien 40.000/1gi lao ong trc tiep. Tong chi ph san xuat chung bat bien hoat ong trong thang d kien 84.000.000. 8. Chi ph ban hang va quan ly doanh nghiep kha bien c phan bo theo khoi lng san pham tieu thu vi mc gia nh trc 60.000/1 san pham. Tong chi ph ban hang va quan ly doanh nghiep bat bien hoat ong trong thang d kien 56.000.000 9.D kien mua sam tai san co nh: Thang 4 60.000.000 Thang 5 100.000.000 Thang 6 20.000.000 10. Khau hao tai san co nh d kien trch hang thang 90.000.000 trong o phan xng san xuat la 60.000.000 va bo phan ban hang va quan ly doanh nghiep 30.000.000 11. thue thu nhap doanh nghiep trong quy phai nop 50% va c nop thang au cua quy ke tiep. Yeu cau: can c vao tai lieu tren, hay lap cac d toan: D toan tieu thu D toan san xuat D toan chi ph nguyen vat lieu trc tiep D toan chi ph nhan cong trc tiep D toan chi ph san xuat chung D toan ton kho thanh pham cuoi ky D toan chi ph ban hang va quan ly doanh nghiep D toan tien mat D toan bao cao ket qua kinh doanh Bang can oi ke toan d toan
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n v: trieu ong D TOAN TIEU THU SAN PHAM CH TIEU Khoi lng san pham tieu thu d kien n gia ban Doanh thu d kien So tien cha thu thang 3 Tien thu thang 4 Tien thu thang 5 Tien thu thang 6 Tong cong tien thu c 1.520 1.920 Thang 4 400 4 1.600 240 1.280 320 1.600 400 960 1.360 Thang 5 500 4 2.000 Thang 6 300 4 1.200 Quy II 1.200 4 4.800 240 1.600 2.000 960 4.800
D TOAN SAN XUAT CH TIEU Khoi lng san pham d kien tieu thu Yeu cau ton kho cuoi ky Tong yeu cau ve thanh pham Ton kho au ky Khoi lng san pham d kien san xuat Thang 4 400 100 500 80 420 Thang 5 500 60 560 100 460 Thang 6 300 80 360 60 320 Quy II 1.200 80 1.280 80 1.200
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CH TIEU Khoi lng san pham d kien san xuat Mc tieu hao vat kieu cho 1 SP Nhu cau vat lieu cho san xuat Yeu cau ton kho vat lieu cuoi ky Tong yeu cau vat lieu Ton kho vat lieu au ky Khoi lng nguyen vat lieu can mua n gia nguyen vat lieu Chi ph mua nguyen vat lieu Cha tra thang 3 Tien mat chi thang 4 Tien mat chi thang 5 Tien mat chi thang 6 Tong chi tien mat
Thang 4 420 8 3.360 368 3.728 336 3.392 0,175 593,6 184,8 356,16
Quy II 1.200 8 9.600 288 9.888 336 9.552 0,175 1671,6 184,8
D KIEN TIEN MAT CHI MUA NGUYEN VAT LIEU 237,44 374,64 540,96 612,08 249,76 272,16 521,92 593,6 624,4 272,16 1.674,96
n v: trieu ong D TOAN CHI PH NHAN CONG TRC TIEP CH TIEU Khoi lng san pham d kien san xuat Thi gian lao ong trc tiep 1 Sp Tong so gi lao ong trc tiep n gia tien lng 1 gi cong Tong chi ph tien lng nc trc tiep Thang 4 420 3,5 1.470 0,2 294 Thang 5 460 3,5 1.610 0,2 322 Thang 6 320 3,5 1.120 0,2 224 Quy II 1.200 3,5 4.200 0,2 840
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n v: trieu ong D TOAN CHI PH SAN XUAT CHUNG CH TIEU Tong so gi lao ong trc tiep He so phan bo chi ph SXC kha bien Tong chi ph SXC kha bien Chi ph SXC bat bien Tong chi ph san xuat chung (-) Chi ph khau hao TSC Tien mat chi cho san xuat chung Thang 4 1.470 0,04 58,80 84 142,8 60 82,8 Thang 5 1.610 0,04 64,40 84 148,4 60 88,4 Thang 6 1.120 0,04 44,80 84 128,8 60 68,8 Quy II 4.200 0,04 168 252 420 180 240
n v: trieu ong D TOAN TON KHO THANH PHAM CUOI KY CH TIEU So lng Chi ph nguyen vat lieu tr tiep Chi ph nhan cong trc tiep Chi ph san xuat chung Thanh pham ton kho 8 kg 3,5 gi 3,5 gi 80 Gia 0,175 0,2 0,1 2,45 Tong cong 1,4 0,7 0,35 196
n v: trieu ong D TOAN CHI PH BAN HANG VA QUAN LY DN CH TIEU Khoi lng tieu thu d kien Chi ph ban hang va QLDN kha bien Tong chi ph BH va QLDN kha bien dk Chi ph ban hang va QLDN bat bien Tong chi ph ban hang va QLDN (-) Chi ph khau hao TSC Chi tien mat cho ban hang va quan ly Thang 4 400 0,06 24 56 80 30 50 Thang 5 500 0,06 30 56 86 30 56 Thang 6 300 0,06 18 56 74 30 44 Quy II 1.200 0,06 72 168 240 90 150
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n v: trieu ong D TOAN TIEN MAT CH TIEU I. Ton quy tien mat au ky II. Thu tien mat trong ky Cong thu tien mat (I+II) III. Chi tien mat trong ky 1. Chi ph NVL trc tiep 2. Chi ph nhan cong trc tiep 3. Chi ph san xuat chung 4. Chi ph BH & QLDN 5. Chi mua TSC 6. Chi nop thue TNDN Cong chi tien mat IV. Can oi thu chi Tien gi ngan hang Ton quy tien mat cuoi ky 540,96 294 82,8 50 60 350 1.377,6 242,24 92,24 150 612,08 322 88,4 56 100 0 1.178,48 891,52 741,52 150
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Thang 6 150 1.360 1.510 512,92 224 68,8 44 20 0 878,72 631,28 481,28 150
Quy II 100 4.800 4.900 1674,96 840 240 150 180 350 3.434,96 1.465,04 1.315,04 150
n v: trieu ong D TOAN KET QUA HKD CH TIEU Doanh thu (-) Gia von hang ban Lai gop (-) Chi ph BH & QLDN Lai thuan (-) Thue thu nhap DN Lai thuan sau thue ( 50% 1620) ( 1.200 x 4 ) ( 1.200 x 2,45) 4.800 2.940 1.860 240 1.620 810 810
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n v: trieu ong BANG CAN OI KE TOAN D TOAN SO TIEN Tien mat Tien gi ngan hang Phai thu khach hang Nguyen vat lieu Thanh pham Tai san co nh Hao mon TSC Ky cc, ky quy dai han NGUON VON Phai tra ngi ban Phai nop nha nc Nguon von kinh doanh Li nhuan cha phan phoi CONG NGUON VON 150 1315,04 240 50,4 196 5.180 (2.270) 50 SO TIEN 181,44 810 2.650 1.270 4.911,44
Ket luan chng 4 Hoat ong cua doanh nghiep la mot hoat ong c nh hng thong qua ke hoach dai han va c thc hien thong qua cac giai oan noi tiep nhau trong cac ky ke hoach ngan han. Ke hoach ngan han xac nh cac muc tieu nhiem vu cu the. e thc hien muc tieu nay, can phai d toan nguon tai chnh o la d toan ngan sach. D toan nay la mot bang tom tat tren moi phng dien cua cac ke hoach va muc tieu cho tng lai, xac nh nhiem vu cu the tng bo phan trong n v phai thc hien.
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Kiem soat va tiet kiem chi ph la mot yeu cau can thiet oi vi moi doanh nghiep. Tiet kiem chi ph lam giam gia thanh, tang li nhuan, nang cao hieu qua san xuat kinh doanh. Thong qua phan tch tnh hnh bien ong cua chi ph co the xac nh c cac kha nang tiem tang, cac nguyen nhan chu quan, khach quan tac ong en s tang giam chi ph thc te so vi ke hoach at ra trc o. T o se e ra nhng bien phap khac phuc nhng ton tai, xay dng cac phng an hoat ong mi, khai thac cac kha nang tiem tang, tiet kiem chi ph, nang cao hieu qua san xuat kinh doanh. Trong chng nay tap trung nghien cu nhng van e c ban lien quan en viec kiem tra, anh gia tnh hnh quan ly s dung cac loai chi ph trong qua trnh san xuat kinh doanh. Chi ph san xuat kinh doanh c phan thanh: Chi ph nguyen vat lieu trc tiep Chi ph nhan cong trc tiep Chi ph san xuat chung Chung ta se lan lc phan tch s bien ong cua tng loai chi ph noi tren.
I. NH MC CHI PH
nh mc chi ph c xem la mot thang iem e o lng viec thc hien chi ph trong thc te san xuat kinh doanh. nh mc chi ph c cac nha quan ly xay dng cho cac khoan muc cau tao nen gia thanh san pham. Ngha la nh mc chi ph c xay dng trong chi ph nguyen vat lieu trc tiep, chi ph nhan cong trc tiep, va chi ph san xuat chung kha bien. nh mc chi ph c xac nh cho tng ky ke hoach, bi v moi ky se co nhng thay oi nhat nh ve ieu kien san xuat, phng thc san xuat, trnh o san xuat nh mc chi ph se c xay dng theo hai tieu thc c ban: - Lng nh mc hay nh lng (Quantity standards) cho thay co bao nhieu so lng cua loai chi ph c s dung nh so lng nguyen vat lieu tieu hao hoac so gi lao ong trc tiep c s dung e che tao ra mot n v san pham - Gia nh mc hay nh gia (Cost standards) cho thay n gia cua cac khoan muc chi ph c s dung la bao nhieu nh n gia nguyen vat lieu, n gia mot gi cong lao ong
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V du: Tai mot doanh nghiep xay dng nh mc chi ph cho mot san pham A nh sau: - Chi ph nguyen vat lieu trc tiep: + nh lng: lng nguyen vat lieu trc tiep tieu hao cho mot n v san pham se bao gom: lng tieu dung thc te cho mot n v san pham va ke ca nhng hao hut bnh thng khong the tranh khoi. nh lng cho mot san pham Mc tieu hao cho 1 n v san pham Hao hut cho phep Cong
+ nh gia: nh mc gia cho mot n v nguyen vat lieu phai la gia chuyen giao cuoi cung ma khong ke en bat ky mot khoan chiet khau nao. nh gia cho mot san pham Gia mua mot ky nguyen vat lieu Chi ph van chuyen Chi ph boc vac Cong
Chi ph nguyen vat lieu trc tiep cho 1 n v san pham - Chi ph nhan cong trc tiep
3kg x 4.000
12.000
+ nh lng: la phan anh lng thi gian lao ong trc tiep, tieu hao cho mot n v san pham, ke ca nhng thi gian ngng ngh hp ly cua may moc thiet b cung nh cua ngi lao ong. nh lng cho mot san pham Thi gian can ban cho 1 san pham Thi gian lau chui va may ngng ngh Thi gian giai lao va nhu cau ca nhan Cong 2,3 gi 0,1 gi 0,1 gi 2,5 gi
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+ nh gia: gia cua mot gi lao ong trc tiep se bao gom tien lng can ban, cac khoan phu cap, cac khoan trch theo lng theo quy nh nh gia cho mot san pham Tien lng can ban 1 gi Phu cap theo lng Thue lao ong Cong Chi ph nhan cong trc tiep cho 1 n v san pham
2,5gi x 14.000
35.000
- Chi ph san xuat chung kha bien Gia s phan bo chi ph san xuat chung kha bien la so gi lao ong trc tiep vi n gia nh trc la 3.000/1gi.
2,5gi x 3.000
7.500
Nhng nh mc lap cho tng loai san pham se c tap hp tren mot the nh mc chi ph san xuat co dang nh sau: THE NH MC CHI PH SAN XUAT SAN PHAM A Ch tieu Nguyen vat lieu trc tiep Nhan cong trc tiep Chi ph san xuat chung kha bien Tong cong nh lng 3kg 2,5gi 2,5gi nh gia 4.000 14.000 3.000 Chi ph nh mc 12.000 35.000 7.500 54.500
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ac iem:
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- Khi xem xet mc o anh hng cua nhan to nao th ch cho nhan to o bien oi, con cac nhan to khac se c co nh lai ( goc hoac bao cao) - Cac nhan to phai c sap xep theo mot trnh t nhat nh, nhan to so lng sap trc, nhan to chat lng sap sau. Xac nh mc o anh hng cua nhan to so lng trc, nhan to chat lng sau, e thay ro s bien oi t lng en chat. - Lan lt thay so thc te vao cho so ke hoach cua cac nhan to. Lay ket qua thay the lan sau so vi ket qua thay the lan trc se co c mc o anh hng cua nhan to va bien oi. Cac lan thay the hnh thanh mot quan he lien hoan. Tong ai so mc o anh hng cua cac nhan to phai bang ung oi tng phan tch. V du: gia s ch tieu kinh te M bao gom ba nhan to anh hng a, b, c. Cac nhan to hnh thanh ch tieu bang phng trnh: axbxc Quy c: - Ky ke hoach: 0 Ky thc te: 1 Nh vay: Ch tieu ke hoach: a0 x b0 x c0 Ch tieu thc te: a1 x b1 x c1 = M1 = M0 = M
oi tng phan tch se la: M1 M0 ( Chenh lech gia thc te va ke hoach) - Thay the lan 1: a1 x b0 x c0 = M
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- Thay the lan 3: a1 x b1 x c1 = M1
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oi tng phan tch Tran Nhat Thien Khoa Quan Tr Kinh Doanh
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Nhan to anh hng : - Nguyen vat lieu trc tiep: Bien ong lng : Bien ong gia : ( 3,25 3 ) x 4.000 x 2.000 (3.800 4.000) x 3,25 x 2.000 = = 2.000.000 - 1.300.000
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- Nhan cong trc tiep: Bien ong lng : Bien ong gia : ( 2,25h 2,5h) x 14.000 x 2.000 ( 14.300 14.000) x 2,25h x 2.000 = = - 7.000.000 1.350.000
- Chi ph san xuat chung kha bien: Bien ong lng : Bien ong gia : Nhan xet: Tong chi ph kha bien e san xuat san pham A, thc te a tiet kiem so vi nh mc la 6.000.000. Nhn chung phan anh thanh tch cua doanh nghiep trong cong tac quan ly chi ph, lam tien e e tang thu nhap cho doanh nghiep, tang tch luy cho ca nc va tang thu nhap cho ngi lao ong. * Nguyen vat lieu trc tiep: Minh hoa phan tch bien ong chi ph nguyen vat lieu trc tiep Lng nh mc Gia nh mc (a0b0) ( 3 kg x 4.000) x 2.000 = 24.000.000 ( 2,25 2,5h) x 3.000 x 2.000 ( 3.100 3.000) x 2,25h x 2.000 = = - 1.500.000 450.000
26 000 000
- 1.300.000
+ 2.000.000
+ 700.000
Tran Nhat Thien Khoa Quan Tr Kinh Doanh
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Bien ong lng: Lng tieu thu boi chi 0,25kg cho 1 n v san pham, a lam cho tong chi ph boi chi 2.000.000. Nguyen nhan cua hien tng nay co the do quy trnh cong nghe san xuat lac hau, trnh o thanh thao cua ngi lao ong thap, hoac chat lng cua nguyen vat lieu xau ay la bieu hien khong tot, co the la s yeu kem trong viec quan ly s dung nguyen vat lieu, dan en boi chi ve chi ph, ngoai ra con co the phu thuoc vao nhieu nguyen nhan khac nh: - Trnh o lao ong, tay nghe cua cong nhan trc tiep san xuat san pham. - Tnh trang hoat ong cua may moc thiet b - Cac ieu kien khac tai phan xng san xuat nh: moi trng lam viec, hnh cung cap nguyen, nhien vat lieu phuc trc tiep cho qua trnh san - Cac bien phap quan ly chung tai phan xng Bien ong gia n gia bnh quan giam t 200/1kg ( t 4000 xuong con 3.800/1kg), a lam cho tong bien ong ve gia tiet kiem c 1.300.000. Ket qua nay se la thanh tch cua doanh nghiep, neu nh chat lng cua nguyen vat lieu van on nh nh d kien, n gia nguyen vat lieu giam la do ky c hp ong vi nhng nha cung cap co n gia thap hn, co chiet khau mua hang cao hn, tiet kiem c trong khau van chuyen, tranh qua nhieu trung gian Neu n gia nguyen vat lieu giam do quan he cung cau tren th trng, do cac quy nh cua chnh phu, cua nha nc th o la nhng nguyen nhan khach quan Neu n gia nguyen vat lieu giam do viec mua nhng nguyen vat lieu re tien, khong ung vi cach chung loai, khong ung chat lng th co the anh gia ngay la khong tot v ngoai viec lam giam chat lng san pham, con lam giam uy tn cua doanh nghiep, giam uy tn cua thng hieu, cua nhan hieu, anh hng en doanh thu, li nhuan cua toan doanh nghiep Cho nen viec tiet kiem c chi ph nhng lai anh hng et giam sut chat lng va anh hng en nhng van e tren th eu c anh gia la khong tot.
tnh xuat
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* Chi ph nhan cong trc tiep: Minh hoa phan tch bien ong chi ph nhan cong trc tiep Lng nh mc Gia nh mc (a0b0) ( 2,5 x 14.000) x 2.000 = 70.000.000
63.000.000
+ 1.350.000
- 7.000.000
Thc te so vi nh mc tiet kiem 5.650.000, nguyen nhan do: Bien ong lng: So gi lao ong trc tiep e san xuat san pham a tiet kiem 0,25h/1san pham lam cho tong chi ph tiet kiem 7.000.000. Neu nh chat lng cua san pham khong giam th ay chnh la thanh tch cua doanh nghiep trong viec s dung lao ong va ay chnh la ket qua cua viec tang nang suat lao ong. Phan anh thanh tch trong viec s dung lao ong. Nhng nang suat lao ong tang con phu thuoc, chu anh hng cua nhieu van e khac nh: - Nang suat lao ong ca biec cua tng bac th - Tnh trang hoat ong cua may moc thiet b
Ke toan quan tr
- Chat lng cua nguyen vat lieu trc tiep a vao s ddung - Cac bien phap quan ly chung tai phan xng san xuat - Cach thc tra lng cho cong nhan Bien ong gia
- 82 -
n gia tien lng cho 1 gi lao ong trc tiep tang 300 ( tang t 14.000/1gi len 14.300/1 gi) lam cho tong chi ph boi chi 1.350.000. Tien lng gia tang co the do nang suat lao ong gia tang. Tuy nhien cung can phai xem xet toc o gia tang co phu hp vi nang suat lao ong hay khong ? hoac do loi cua to chc san xuat hoac do s thay oi cua ket cau lao ong theo hng tang ty trong cua nhng lao ong lanh nghe. n gia tien lng bnh quan tang co the do rat nhieu nguyen nhan, nhng nhn chung chung thng tap hp di hai nhan to: - n gia tien lng cua cong nhan, cua cac bac th ca biet tang - S thay oi ve c cau lao ong * Chi ph san xuat chung kha bien Minh hoa phan tch bien ong chi ph San xuat chung kha bien Lng nh mc Gia nh mc (a0b0) ( 2,5 x 3.000) x 2.000 =
15.000.000
+ 450.000
- 1.500.000
- 1.050.000
Ke toan quan tr
- 83 -
Thc te so vi nh mc giam 1.050.000, nguyen nhan: - So gi lao ong trc tiep lam can c phan bo giam dan en chi ph phan bo giam 1.500.000 (ay khong phai la thanh tch tiet kiem c chi ph) v do so gi lao ong trc tiep giam tren. - n gia phan bo tang 100/1h lao ong trc tiep lam chi ph tang 450.000. Nh vay viec s dung cac chi ph san xuat chung kha bien la khong tot.
IV. PHAN TCH BIEN ONG CUA CHI PH SAN XUAT CHUNG
Chi ph san xuat chung la nhng khoan muc chi ph gian tiep, no c tnh vao gia thanh cua san pham thong qua s phan bo theo mot tieu thc hp ly: - Theo tr gia nguyen vat lieu chnh - Theo so gi may hoat ong - Theo so gi lao ong trc tiep - Theo tien lng cua cong nhan trc tiep san xuat san pham - Theo so lng san pham san xuat ra Ngoai ra chi ph san xuat chung con bao gom nhng chi ph kha bien ( nguyen, nhien vat lieu phu ) va nhng chi ph bat bien ( chi ph khau hao MMTB, chi ph khau ghao nha kho, nha xng, chi ph lng quan ly) V vay, can phai tm hieu va phan tch t bc hoach nh chi ph.
V du: gia s co ke hoach linh hoat cua cac khoan chi ph san xuat chung kha bien tai doanh nghiep A nh sau:
Ke toan quan tr
- 84 -
DOANH NGHIEP A KE HOACH LINH HOAT Tong so gi may ke hoach : 50.000h Khoan muc chi ph Nhan cong gian tiep Dau nhn ong lc Cong 1h KH 0,8 0,3 0,4 1,5 30.000 24.000 9.000 12.000
n v tnh: 1.000 50.000 40.000 15.000 20.000 60.000 48.000 18.000 24.000
- Tong so gi may ke hoach: 50.000h la ke hoach tnh. - Lap ke hoach cho mot day mc o hoat ong ( mc o toi thieu la 30.000h va toi a la 60.000h), ay chnh la ke hoach linh hoat.
T nhng so lieu tren ta lap bang phan tch anh hng cua cac nhan to en viec thc hien cac khoan chi ph nh sau:
DOANH NGHIEP A
BAO CAO THC HIEN CPSXC KHA BIEN Tong so gi may ke hoach : 50.000h Tong so gi may thc te : 42.000h Tong so gi may cho phep : 40.000h
Ke toan quan tr
Khoan muc chi ph 1h KH Nhan cong gian tiep Dau nhn ong lc Cong 0,8 0,3 0,4 1,5 Chi ph Thc te 36.540 9.960 23.520 69.720 Chi ph 42.000h 33.600 12.600 16.800 63.000 Chi ph 40.000h 32.000 12.000 16.000 60.000 Chenh lech TT/KH +4.540 -2.340 +7.520 +9.720
- 85 n v tnh: 1.000 Bien ong Gia +2.940 -2.940 +6.720 +6.720 Lng +1.600 +600 +8.00 +3.000 Ke hoach Ke hoach
Nhan xet: Tong chi ph san xuat chung kha bien thc te so vi ke hoach tang 9.720.000 nhn chung la bieu hien khong tot, nguyen nhan c phan tch thanh hai bien ong nh sau: Bien ong gia: Thc te tang so vi ke hoach 6.720.000 la do s thay oi cua gia ca, cua cac khoan chi ph nh sau: + Nhan cong gian tiep: thc te tang so vi ke hoach 70/1hmay, a lam cho tong chi ph tang len la 2.940.000 Trong tnh huong khong tan dung c nang lc toi u cua may moc thiet b va nang suat hoat ong cua bo phan san xuat tai doanh nghiep nghiep giam i th s gia tang nay co the xem la cha hp ly. Doanh nghiep can phai xem xet, nghien cu va co bien phap x ly. + Dau nhn: n gia phan bo dau nhn giam t 300 xuong con 230/1hmay, a lam cho tong chi ph giam c 2.940.000. Nguyen nhan co the la do: - Do nguyen nhan khach quan nh quan he cung cau tren th trng, do s bien ong gia ca chung. - Do tm c nha cung cap co gia thap, khong qua cac khau trung gian, co chiet khau cao, hay do viec hp ly hoa cac cong viec bao tr may moc thiet b, do o a tiet kiem c chi ph ve dau nhn Co the noi ay la yeu to tch cc duy nhat a km ham s gia tang cua gia ca. Tuy nhien cung can phai tm hieu nguyen nhan dan en s thay oi gia ca la do
Ke toan quan tr
- 86 -
khach quan hay chu quan cua doanh nghiep, e co the ket luan mot cach chnh xac . + ong lc: n gia chi ph ong lc a tang ang ke t 400 len 560/1h ltt, a lam cho tong chi ph tang 6.720.000. Can phai tm hieu trong thc te nguyen nhan dan en s gia tang nay. n gia ong lc tang co the la do nha cung cap ong lc gia tang n gia, nhng ay ch la nguyen nhan khach quan va no t thng xuyen xay ra. Con ve nguyen nhan chu quan th co the la: - Hien trang cua may moc thiet b - Viec bao tr may moc thiet b - Trnh o s dung may moc thiet b cua cong nhan trc tiep san xuat - cac bien phap cai tien ky thuat - Ngoai ra ong lc con c s dung cho cong tac quan ly chung trong phan xng san xuat nh: thap sang, quat thong gio, may ieu hoa nhiet o, neu ty trong ve chi ph ong lc phuc vu cho muc ch tren cao th ty trong ong lc s dung chay may se giam xuong lam n gia phan bo ong lc tren mot gi may se tang len. Bien ong lng Do nang suat lao ong giam, ang le e san xuat 20.000san pham ch can en 40.000h may, nhng trong thc te doanh nghiep a s dung 42.000h may. V vay, so chi ph phan bo cua tat ca cac khoan muc eu tang so vi ke hoach. Khi nang suat lao ong giam, so gi s dung gia tang, th ngoai viec tang them tien lng tra cho cong nhan th doanh nghiep con phai ton them cac chi ph kha bien khac. ong thi, nang suat lao ong phu thuoc vao nhieu yeu to: - Tnh trang lao ong cua cong nhan trc tiep san xuat - Tnh trang may moc thiet b - Tnh hnh cung cap nguyen vat lieu - Cac bien phap quan ly san xuat chung tai phan xng
Ke toan quan tr
Mot ke hoach linh hoat ay u se nh sau: DOANH NGHIEP A KE HOACH LINH HOAT
- 87 -
n v tnh: 1.000 Khoan muc chi ph I. Chi ph kha bien Nhan cong gian tiep Dau nhn ong lc Cong chi ph kha bien II. Chi ph bat bien 1. Lng Qly phan xng 2. Khau hao TSC 3. Bao hiem Cong chi ph bat bien III. Tong cong CPSXC 160.000 100.000 40.000 300.000 345.000 160.000 100.000 40.000 300.000 360.000 160.000 100.000 40.000 300.000 375.000 160.000 100.000 40.000 300.000 390.000 0,8 0,3 0,4 1,5 24.000 9.000 12.000 45.000 32.000 12.000 16.000 60.000 40.000 15.000 20.000 75.000 48.000 18.000 24.000 90.000 1h KH 30.000 Tong so gi may 40.000 50.000 60.000
So lieu bang tren cho thay vi mc o hoat ong ke hoach la 50.000 gi may th n gia nh trc e phan bo cho chi ph san xuat chung se la: 375.000.000/50.000gi = 7.500, trong o: Phan kha bien la 1.500 va phan bat bien la 6.000 Khi mc o hoat ong thay oi, th phan kha bien tnh tren mot gi may se khong oi (kha bien n v). Tuy nhien phan bat bien tnh cho 1 gi se thay oi. Trong thc te ngi ta van s dung n gia nay e phan bo, e tranh s bien ong gia thanh gia cac ky. Gia s cac khoan chi ph san xuat chung bat bien thc te phat sinh nh sau: - Tien lng quan ly phan xng: 172.000.000 - Khau hao tai san co nh : 100.000.000 - Bao hiem : 36.000.000 Viec phan tch bien ong ve cac khoan chi ph bat bien c the hien s o sau:
Ke toan quan tr
Chi ph SXC bat bien Thc te 308.000.000 Chi ph SXC bat bien Ke hoach 300.000.000
- 88 -
Ke toan quan tr
- 89 -
Trong nen kinh te th trng, gia ca do th trng quyet nh. Tuy nhien th trng ch gi vai tro quyet nh gia khi cac doanh nghiep a a gia ca san pham cua mnh vao th trng. Th trng quyet nh gia ca, nhng quyet nh gia ca cua cac nha quan tr doanh nghiep la tien e cho s quyet nh cua th trng. Quyet nh gia cua cac nha quan tr doanh nghiep se tac ong en tat ca cac lnh vc hoat ong cua doanh nghiep, anh hng en ket qua cuoi cung cua doanh nghiep.
DT, CP
BEP 1
Q*
Ke toan quan tr
- 90 -
ng tong doanh thu la 1 ng cong (do khoi lng san pham ban ra khong cung mot mc gia), ng cong tong doanh thu tang len va co xu hng nghien dan ve ben phai, do: cac nha kinh te gia thiet rang en mot thi iem nao o doanh nghiep phai giam gia ban e khuyen khch ban ra san pham nhieu hn, nen tong doanh thu tiep tuc tang len nhng vi ty le nghien dan do gia ban giam t t. ng tong chi ph cung la ng cong do chi ph san xuat cua so san pham tang them khong phai la hang so. Khi ty le tang tong chi ph con thap hn ty le tang doanh thu th cong ty van con co li bang viec san xuat va ban them san pham. en mot luc nao o khi ty le tang cua tong chi ph bang vi ty le tang cua tong doanh thu, th hai ng bieu dien nay cach xa nhau nhat, chenh lech gia tong chi ph va tong doanh thu mc cao nhat, khoi lng san pham ban c thi iem nay at mc Q*, ay la khoi lng tot nhat e san xuat va ban san pham. Q* the hien khoi lng ban va gia ban hp ly nhat: - Neu khoi lng ban vt qua Q* ( ben phai Q* ), th khi o tong chi ph se tang nhanh hn tong doanh thu va tat nhien tong li tc se giam. - Neu khoi lng ban cha at en Q* ( ben trai Q* ), th tong doanh thu tang nhanh hn tong chi ph, doanh nghiep nen tan dung nang suat e nang cao khoi lng san pham len, e at mc san lng Q*.
Ke toan quan tr
- 91 -
Ke toan quan tr
- 92 -
Theo phng phap nh gia nay, chi ph nen se c xac nh nh sau ( xet 1sp) Chi ph nen: CHI PH Nguyen vat lieu trc tiep Nhan cong trc tiep San xuat chung kha bien San xuat chung bat bien Cong 1 San pham 18.000 10.000 8.250 19.750 56.000
Gia s doanh nghiep co chnh sach nh gia trong trng hp nay la so tien tang len bang 50% chi ph nen. Gia ban cua san pham c xac nh nh sau: Chi ph san xuat san pham So tien tang them Gia ban 1 san pham 56.000 x 50% 56.000 28.000 84.000
Gia s doanh nghiep co chnh sach nh gia trong trng hp nay la so tien tang len bang 100% chi ph nen. Gia ban cua san pham c xac nh nh sau: Chi ph kha bien 1 san pham So tien tang them 42.000 x 100% 42.000 42.000
Ke toan quan tr
Gia ban 1 san pham
- 93 84.000
3. Ty le hoan von au t
a. cau truc cua ROI S o:
Doanh thu
(-)
So d
Ty Le Hoan Von au T (ROI) So Lan Quay von KD
Chi ph QLDN
Doanh thu
Tien
Tai san co nh
Von khac
Ke toan quan tr
Ty le hoan von au t = So d x
Ty le hoan von au t
Thu nhap thuan hoat ong Doanh so Thu nhap thuan hoat ong Bnh quan von hoat ong
Ty le hoan von au t
- So d: phan anh kha nang quan ly cac loai chi ph trong moi quan he vi doanh so ban hang. - Thu nhap thuan hoat ong la thu nhap trc thue va trc khi chia tien li, dung ch tieu nay e phu hp vi doanh so va von tao ra no - Bnh quan von hoat ong la so bnh quan cua cac khoan von tham gia hoat ong nh: tien, cac khoan phai thu, hang ton kho, TSC, von khac Neu nh von tham gia hoat ong eu an gia cac ky th se tnh bnh quan mot cach n gian bang cach ( au nam + cuoi nam ) / 2 Neu nh von tham gia hoat ong khong eu gia cac ky, e phan anh chnh xac lu lng von tham gia vao hoat ong can phai tnh bnh quan thang, quy, nam. Cac khoan von sau ay khong c tnh vao bnh quan von hoat ong: + Gia tr tai san co nh thue ngoai + Gia tr at ai e xay dng nha xng trong tng lai b. Cac bien phap e tang ROI Da vao cong thc: Thu nhap thuan hoat ong Doanh so Doanh so Bnh quan von hoat ong
Ty le hoan von au t
- Tiet kiem chi ph, thong qua tiet kiem chi ph se lam cho thu nhap thuan tang len. - Tang doanh thu ban hang. Trong cong thc cau thanh ROI, doanh thu nh la mot ch tieu trung gian. Tuy nhien no lai la mau so cua ch tieu so d va la t so cua ch tieu so lan quay vong von kinh doanh. Khi doanh thu tang len se lam cho thu nhap thuan tang len, t o se lam tang so d va so lan quay vong von kinh doanh. Ve mat toan hoc, khi n gian doanh thu th no khong can thiet, nhng khi xem xet di goc o kinh te th doanh thu la ch tieu quan trong trong viec kch thch tang ROI.
Ke toan quan tr
- Giam bnh quan von hoat ong: bang cach: + Tang cng cong tac tai chnh
- 95 -
+ Giam bt cac khoan tien phai thu (tien cua doanh nghiep nhng do ngi khac chiem dung, khong tao ra doanh thu) + Hang ton kho, d tr mc toi thieu, va u ap ng cho nhu cau kinh doanh, tranh tnh trang gay ong von kinh doanh, khong quay vong.
100%
* oi vi phng phap nh gia toan bo. Mc hoan von mong muon + Tong CPBH&QL So san pham san xuat ra x Chi ph SX 1san pham
x 100%
* oi vi phng phap nh gia trc tiep. Mc hoan von mong muon + Tong chi ph bat bien So san pham san xuat ra x Chi ph kha bien 1sp
x 100%
Lay lai so lieu cua san pham A tren, cho biet them doanh nghiep co von bnh quan hoat ong la 560.000.000 va mong muon mot ty le hoan von la 25%. Xac nh ty le so tien tang them theo hai phng phap. * Phng phap toan bo (560.000.000 x 25%) + (5.750 + 8.250) x 10.000 10.000san pham x 56.000
100%
= 50%
Ke toan quan tr
Ty le so tien tang them = 10.000san pham x 42.000
- 96 x 100%
= 100%
Gia s toan bo so san pham san xuat ra c ban ung theo gia a xay dng. Bao cao ket qua kinh doanh theo hai phng phap c lap nh sau:
BAO CAO KET QUA KINH DOANH THEO KE TOAN TAI CHNH
DOANH THU ( 10.000 sp x 84.000) ( - ) GIA VON HANG BAN + Chi ph NVL trc tiep ( 10.000sp x 18.000) + Chi ph NC trc tiep ( 10.000sp x 10.000) + Chi ph SXC kha bien ( 10.000sp x 8.250) + Chi ph SXC bat bien ( 10.000sp x 19.750) LAI GOP ( - ) CHI PH HOAT ONG + Chi ph ban hang va QLDN kha bien + Chi ph ban hang va QLDN bat bien THU NHAP THUAN 180.000.000 100.000.000 82.500.000 197.500.000 560.000.000
840.000.000
560.000.000 280.000.000
57.500.000 82.500.000
140.000.000 140.000.000
Ke toan quan tr
* Phng phap trc tiep:
- 97 -
BAO CAO KET QUA KINH DOANH THEO KE TOAN QUAN TR TONG SO DOANH THU CHI PH KHA BIEN + Chi ph NVL trc tiep + Chi ph NC trc tiep + Chi ph SXC kha bien + Chi ph BH&QLDNKB SO D AM PH CHI PH BAT BIEN + Chi ph SXC bat bien + Chi ph BH&QLDNBB 180.000.000 100.000.000 82.500.000 57.500.000 840.000.000
N V 84.000
197.500.000 82.500.000
280.000.000
LAI THUAN
140.000.000
Ke toan quan tr
1. Nguyen vat lieu trc tiep 2. Nhan cong trc tiep 3. Chi ph San xuat chung kha bien 4. Chi ph ban hang va quan ly kha bien Tong chi ph kha bien So tien tang them Gia ban Nhan xet: xx xx xx xx xx xx xx
- 98 -
NEN
NH
- Gia nen la gia nen tang cua gia gii han thap nhat. - Gia nh la gia ban ma doanh nghiep mong muon at c.] - Khoan cach gia gia nen va gia nh goi la pham vi linh hoat ma can c vao o trong nhng trng hp kinh doanh ac biet, ngi quan ly co the ra quyet nh ve - gia ma khong phai tnh toan g them. - Mau nh gia nay co cau truc tng t nh cau truc CVP. - Mau nh gia nay cho ra pham vi linh hoat ve gia. Cac mau nh gia va nghien cu tren, ngoai viec cho phep xay dng nen gia ban cua san pham, ngi quan ly con s dung no e hnh thanh quyet nh nen hay khong nen san xuat mot san pham nao o, hoac tnh ra mot chi ph san xuat gii han, e co the at c mot ty le hoan von mong muon. V du: Doanh nghiep ang d kien san xuat mot loai san pham mi. Gia ban d kien cua san pham nay la 90.000/1san pham. e au t san xuat 30.000san pham/1nam, Doanh nghiep can phai co mot lng von bnh quan hoat ong la 3.375.000.000 va mong muon vi ty le hoan von oi vi san pham nay la 16%. D kien chi ph ban hang va quan ly phan bo cho san pham nay mot nam 600.000.000. Hay tnh chi ph san xuat toi a cua mot san pham. Doanh so ( - ) So tien tang them Li nhuan mong muon Chi ph ban hang va quan ly Tong chi ph san xuat Chi ph san xuat n v 1.560.000.000 / 30.000sp 3.375.000.000 x 16% 540.000.000 600.000.000 1.560.000.000 52.000/1sp 90.000 x 30.000 2.700.000.000
- 99 -
oi vi nhng doanh nghiep chuyen cung cap dch vu cho khach hang nh t van, sa cha e nh gia dch vu cung cap, ngi ta can c vao thi gian lao ong hao ph va nguyen vat lieu s dung cho dch vu. * Gia thi gian lao ong bao gom cac yeu to sau: - Gia cua mot gi lao ong trc tiep - Cac khoan chi ph khac ngoai chi ph lao ong trc tiep - Li nhuan mong muon cho mot gi lao ong trc tiep * Gia cua nguyen vat lieu s dung c tnh bang cach cong them mot khoan phu ph nguyen vat lieu vao gia hoa n cua nguyen vat lieu xuat dung. Khoan phu ph nay thng c tnh bang so % tren so hoa n va c dung e trang trai cho cac khoan chi ph nh: chi ph quan ly, chi ph giay t, chi ph ve bao quan va mot khoan li nhuan mong muon cho nha au t. V du: Tai mot doanh nghiep san xuat xe hi co 25 cong nhan c kh lam cong viec sa cha trc tiep. Bnh quan trong nam lam viec 50 tuan, so gi lam viec bnh quan 1 tuan la 40gi. Li nhuan mong muon cho mot gi lao ong trc tiep la 5.000 va li nhuan mong muon cho nguyen vat lieu s dung la 12%. Cac khoan chi ph ke hoach trong nam cua doanh nghiep nh sau: CHI PH Lng nhan cong sa cha Lng quan ly sa cha Lng quan ly phu tung Lng nhan vien van phong BHXH, BHYT, KPC Chi ph phuc vu Thue tai san Khau hao tai san Chi ph khac 20.000 174.800 15.200 18.000 113.000 9.000 SA CHA 800.000 100.000 50.000 10.000 11.400 5.000 8.700 30.000 4.900 NGUYEN VAT LIEU
Ke hoach ve nguyen vat lieu s dung trong nam theo gia hoa n (gia xuat kho) la 400.000.000.
Ke toan quan tr
- 100 -
Gia s co mot dch vu sa cha can 12 gi lao ong trc tiep va 23.000.000 chi ph nguyen vat lieu s dung theo gia hoa n, hay thiet lap phieu tnh gia cho khach hang. Can c vao so lieu tren, lap bang chiet tnh gia cho 1 gi lao ong va ty le phu ph nguyen vat lieu nh sau: n v: 1.000 CHI PH Thi gian LTT TC - Lng cong nhan trc tiep san xuat - BHXH, BHYT, KPC Cong - Gia hoa n nguyen vat lieu s dung Cac khoan chi ph khac - Lng quan ly sa cha - Lng quan ly phu tung - Lng nhan vien van phong - BHXH, BHYT, KPC - Chi ph phuc vu - Thue tai san - Khau hao tai san - Chi ph khac Cong - Li nhuan mong muon Tgian lttiep (50.000 x 5) - Nguyen vat lieu s dung (400.000 x 12%) Cong 1.500.000 30 48.000 168.000 12% 42% 250.000 5 20.000 22.800 15.200 18.000 113.000 9.000 298.000 5,96 100.000 50.000 10.000 11.400 5.000 8.700 30.000 4.900 120.000 30% 800.000 152.000 952.000 19,04 400.000 1 gi NVL s dung TC %
Ke toan quan tr
* Phieu tnh gia dch vu - Thi gian lao ong - Nguyen vat lieu s dung + Gia hoa n + Phu ph Tong cong Nhan xet: Khi thu vi gia nay: - Bu ap c cho tat ca cac khoan chi ph - Moi mot gi lao ong co li nhuan 5.000 - Va c moi mot gi lao ong co 12% li nhuan 23.000.000 (23.000.000 x 42%) (12gi x 30.000)
- 101 -
360.000
32.660.000 33.020.000
Ke toan quan tr
a. Chien lc nh gia thoang
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. Chien lc nh gia thoang la viec lap mot gia ban au cao so vi san pham mi va sau o giam gia dan theo thi gian va en khi th trng c m rong. Muc ch cua viec nh gia thoang la lam toi a hoa li nhuan ngan han cua doanh nghiep. Qua viec nh gia nay co the giup doanh nghiep tranh c nhng chi ph phat sinh ngoai d tnh trong san xuat va tiep th mot san pham mi va ay la ieu kien thuan li e doanh nghiep co the lam cho san pham mi cua mnh c chap nhan tren mot th trng rong hn. Neu chi ph phat sinh tang cao hn s kien th doanh nghiep van am bao bu ap c , do luc trc san pham a c nh gia cao t ban au, a tao ra mot khoang an toan t ban au. b. Chien lc nh gia thong dung nh gia thong dung la viec lap gia ban au thap, nham muc ch at c s chap thuan nhanh chong cua th trng oi vi san pham mi. Nh vay, doanh nghiep phai chap nhan hy sinh mot so li nhuan ngan han e at c mot v the tot vng vang tren th trng mot cach lau dai. Nhng vi phng phap nh gia nay, neu chi ph phat sinh tang cao hn d kien, doanh nghiep bat buoc phai tang gia, ay se la ieu kho khan khi doanh nghiep ang co gang e at c s chap nhan cua th trung oi vi san pham mi cua mnh. Khi van dung cac chien lc nh gia noi tren vao viec nh gia ban san pham mi, doanh nghiep can phai can c then vao muc tieu ma doanh nghiep ang co gang at c va bang cach nao o phai co c nhieu c hoi thanh cong nhat.
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a. Gia chuyen giao da vao th trng
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Doanh nghiep se s dung gia cua th trng e nh gia cho san pham hoac dch vu cua mnh. V du, tren cac bao tap ch thng mai. Ngoai ra doanh nghiep cung co the chon gia tnh cho khach hang ben ngoai lam c s nh gia cho noi bo cua doanh nghiep. b. Gia chuyen giao da vao chi ph Chi ph, bao gom toan bo chi ph san xuat san pham cung chi ph t mot vaihoac tat ca cac chc nang kinh doanh khac ( chi ph nghien cu phat trien, thiet ke san pham, tiep th, phan phoi san pham hang hoa va dch vu cho khach hang). Chi ph co the la chi ph ke hoach hoac chi ph thc te. c. Gia chuyen giao da vao thng lng Gia chuyen giao da vao thng lng c thc hien khi cac bo phan trong doanh nghiep thng lng vi nhau. Thong tin ve chi ph va th trng co the c s dung ho ttr cho viec thng lng nay. Nhng tieu chuan ac trng co the giup cho viec nh gia san pham chuyen giao: - Thuc ay hng en muc tieu chung - Thuc ay duy tr s co gang quan ly mc cao - Thuc ay s t quan cua cac bo phan mc cao trong viec ra quyet nh
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Ket luan chng 6:
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nh gia san pham la mot quyet nh kha quan trong cua nha quan tr la nhan to lien quan en quyet nh hang ngay cua nha quan tr. Viec nh gia san pham oi hoi phai am hieu ve ly thuyet kinh te ve nh gia, cac bc chuan b cu the. Khi nh gia san pham ban ra ngoai, nha quan tr co nhieu mo hnh nh gia. Tuy nhien, nh gia san pham theo chi ph trc tiep co nhieu linh hoat hn trong ieu chnh gia. Phng phap nay co the tnh gia: - San pham san xuat hang loat - San pham mi - Trong mot so ieu kien ac biet Ngoai ra, trong mot so trng hp ac biet, nha quan tr co the nh gia linh hoat theo cac phng phap: - nh gia theo gia lao ong va gia nguyen vat lieu - nh gia san pham chuyen nhng theo gia ph thc hien, gia th trng, ieu quan tam la viec nh gia san pham can phai c xem xet ieu chnh theo tnh hnh th trng. Cac phng phap nh gia ch ra mc xuat phat cu the e doanh nghiep a gia san pham cua mnh tham gia vao th trng.
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Qua trnh ra quyet nh kinh doanh cua doanh nghiep la viec la chon t nhieu phng an khac nhau, trong o moi phng an c xem xet bao gom rat nhieu thong tin cua ke toan nhat la thong tin ve chi ph au t, nham at c cac li ch kinh te cao nhat. Ra quyet nh la mot trong nhng chc nang c ban cua nha quan tr. Nhng nha nha quan tr thng xuyen ng au vi cac quyet nh ve san xuat nhng san pham nao, s dung phng phap san xuat nao, nen t san xuat hay mua ngoai, nen ngng hoat ong, giai the hay tiep tuc ton tai Cac quyet nh ngay cang kho khan va phc tap trc s gia tang va bien ong thong tin lien quan en hoat ong. e am bao co quyet nh ung an, nha quan tr can phai co cong cu thch hp giup ho phan biet c nhng thong tin thch hp va nhng thong tin khong thch hp, nhng thong tin khong thch hp nao can c loai bo ra khoi c cau thong tin can xem xet va ch co nhng thong tin can thiet mi thch hp trong cac quyet nh kinh doanh. Trong chng nay se gii thieu cac phng phap la chon thong tin thch hp e thiet lap thong tin c s cho cac quyet nh kinh doanh ngan han.
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* Quyet nh kinh doanh ngan han: ay chnh la quyet nh kinh doanh ma thi gian hieu lc, thi gian anh hng va thc thi di mot nam. V du nh quyet nh ve s ton tai hay giai the mot bo phan kinh doanh trong ky ke hoach, quyet nh ve s chon la cac phng an kinh doanh hang ngay cua doanh nghiep. * Quyet nh kinh doanh dai han: ay chnh la quyet nh kinh doanh ma thi gian hieu lc, thi gian anh hng va thc thi thng tren mot nam. V du nh quyet nh au t tai san co nh, xay dng cac phng an kinh doanh dai han
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GI LAI MAY CU (trieu ong) 1. Nguyen gia 2. Gia tr con lai 3. Gia tr ban sau 4 nam ti 4. Gia tr ban hien tai 5. Chi ph KB hoat ong hg nam 6. Doanh thu hang nam 50 40 0 20 40 100
MUA MAY MI (trieu ong) 1. Gia mua hien tai 2. Gia ban sau 4 nam ti 3. Chi ph KB hoat ong hg nam 4. Doanh thu hang nam 60 0 28 100
Viec quyet nh la chon phng an nao se can c vao s tnh toan nh sau: CH TIEU CHI PH VA THU NHAP QUA 4 NAM May cu 1. Doanh thu 2. Chi ph kha bien hoat ong 3. Chi ph khau hao may cu 4. Chi ph khau hao may mi 5. Gia ban may cu Tong cong thu nhap 400 (160) (40) 200 May mi 400 (112) (40) (60) 20 208 Chenh lech 0 48 (60) 20 8
Can c vao so lieu tren bang tnh th ngi quan ly co the quyet nh ban nhng may moc cu i va mua may mi e s dung. Bi v sau 4 nam, phng an mua may mi em lai mot mc tong li nhuan cao hn la 8.000.000 Ket luan cung khong co g thay oi neu nh chung ta loai tr thong tin ve gia tr con lai cua may moc cu la 40.000.000 trong ca hai phng an bi v no la chi ph chm, so tien au t vao may moc cu a c bo ra t trc ay, do o cho du phng an nao c chon no cung xuat hien nh nhau.
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4. Chi ph khong chenh lech la thong tin khong thch hp
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Nhng khoang chi ph va thu nhap khong chenh lech trong tng lai gia tat ca cac phng an c chon se la nhng thong tin khong thch hp. Do o, trc khi lc chon phng an, can phai loai bo nhng thong tin nay ra. V du: Gia s mot doanh nghiep ang nghien cu mua mot thiet b san xuat mi, e thay the thiet b cu ang s dung, vi muc tieu lam giam chi ph nhan cong trc tiep. Nguyen gia cua thiet b mi ca gia tr la 100 trieu, doanh thu va cac loai chi ph hoat ong hang nam c trnh bay nh sau: n v: 1.000 CH TIEU CHI PH Thiet b cu hien tai 1. Khoi lng san pham 2. n gia ban san pham 3. Chi ph nguyen vat lieu trc tiep 4. Chi ph nhan cong trc tiep 5. Bien ph san xuat chung 1 san pham 6. nh ph hoat ong hang nam 7. Chi ph khau hao may mi 10.000 60 20 15 5 100.000 Thiet b mi c tnh 10.000 60 20 10 5 100.000 10.000
Thiet b mi d kien se tiet kiem c 5.000 chi ph nhan cong trc tiep cho moi san pham san xuat, nhng bu lai no lam tang them 10.000.000 chi ph khau hao hang nam ( Doanh nghiep d kien thiet b mi s dung 10 nam). Tat ca cac khoan thu va chi con lai eu giong nhau gia 2 phng an, ke ca doanh thu tieu thu cung nh so lng san pham san xuat. Loai bo cac khoan chi ph va thu nhap khong chenh lech - Doanh thu tieu thu: 10.000 san pham x 60.000 - Chi ph nguyen vat lieu trc tiep va bien ph san xuat chung nh nhau - nh ph hoat ong cho moi nam gia 2 phng an la nh nhau Cac thong tin con lai gom chi ph nhan cong trc tiep va chi ph khau hao thiet b mi la nhng thong tin thch hp cho qua trnh ra quyet nh:
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Chi ph tiet kiem do s dung thiet b mi 10.000 san pham x 5.000 Chi ph khau hao thiet b mi tang them Chi ph tiet kiem hang nam do s dung thiet b mi 50.000.000 (10.000.000) 40.000.000
Qua bao cao ket qua kinh doanh cua doanh nghiep tren cho thay viec kinh doanh san pham Chi ph ang b lo. Do o co nen tiep tuc kinh doanh san pham C nay na hay khong. e xem xet can phai xac nh ro nguyen nhan dan en lo cua san pham nay.
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Xet tat ca cac khoan chi ph thay rang oi vi chi ph bat bien co hai loai chi ph bat bien la chi ph bat bien trc tiep, lien quan trc tiep en tng san pham hoac bo phan bao gon cac khoan nh: - Chi ph nhan vien quan ly cua tng bo phan - Chi ph khau hao TSC cua phan xng - Chi ph quang cao cho tng san pham Nhng khoan chi ph nay se ton tai cung vi s ton tai cua san pham . Va mot loai chi ph bat bien na la chi ph bat bien chung, bao gom cac khoan chi ph bat bien lien quan en viec quan ly va to chc san xuat chung trong toan doanh nghiep nh: - Chi ph cho nhan vien quan ly - Chi ph khau hao TSC dung chung trong toan doanh nghiep - Chi ph quang cao chung Cac khoan chi ph nay se c tnh toan cho tng bo phan, san pham thong qua viec phan bo chi ph. Tren c s nay, xem xet cac thong tin lien quan en san pham C nhan thay nh sau, san pham nay tao ra 1 so d am ph la 20.000.000 sau khi tr i cac chi ph bat bien trc tiep (13.000.000) con d lai 7.000.000; khoan d nay se c dung e bu ap cho nhng chi ph bat bien chung. Tuy nhien chi ph bat bien chung phan bo cho san pham nay la 15.000.000. Do o, san pham nay b lo 8.000.000. Gia nh neu khong tiep tuc kinh doanh san pham C nay na doanh nghiep se b mat i 1 khoan so d am ph la 20.000.000. Tuy nhien chi ph bat bien trc tiep cung se giam (13.000.000). Nhng tong chi ph chung van khong thay oi, do o se van c phan bo cho ca 2 san pham con lai la san pham A va san pham B. Ket qua la tong thu nhap cua doanh nghiep giam (7.000.000). Nh vay doanh nghiep van phai tiep tuc kinh doanh san pham C neu nh khong chon c 1 phng an nao thay theco the mang lai 1 so d am ph nhieu hn 20.000.000.
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n v: 1.000
Ch tieu 1. Nguyen vat lieu trc tiep 2. Nhan cong trc tiep 3. Chi ph san xuat kha bien 4. Lng nhan vien quan ly phan xng 5. Khau hao TSC phan xng 6. Chi ph chung phan bo n v 12 11 3 7 6 9 48 Tong cong 120.000 111.000 30.000 70.000 60.000 90.000 480.000
Doanh nghiep nhan c li chao hang cua mot nha cung cap ben ngoai vi gia 42.000/1chi tiet, ung theo so lng va chat lng yeu cau. Nh vay doanh nghiep nen mua ngoai hay tiep tuc san xuat. e hnh thanh quyet nh nen mua ngoai hay tiep tuc san xuat chi tiet nay can phai gia s toan bo nang lc cua viec san xuat chi tiet nay khong the s dung vao bat c mot viec nao khac. Ngoai ra e quyet nh can thay rang trong cac khoan chi ph e san xuat chi tiet tren th chi ph khau hao TSC va chi ph chung phan bo, no se khong co g thay oi cho du chi tiet A co c san xuat hay mua ngoai. V vay, ay la nhng thong tin khong thch hp cho loai quyet nh nay. Do o, e quyet nh can phai da vao s tnh toan nh sau: n v: 1.000 Ch tieu 1. Nguyen vat lieu trc tiep 2. Nhan cong trc tiep 3. Chi ph san xuat kha bien 4. Lng nhan vien quan ly phan xng 5. Chi ph mua ngoai San xuat 120.000 111.000 30.000 70.000 0 330.000 Mua ngoai 0 0 0 0 420.000 420.000
Ket qua cho thay viec doanh nghiep t san xuat chi tiet A se tiet kiem hn so vi viec i mua ben ngoai la 90.000.000, do o doanh nghiep nen tiep tuc san xuat san pham A. Tuy nhien, neu nh nang lc san xuat chi tiet tiet A co the c s dung vao viec khac nh: san xuat san pham khac hoac cho thue ma co the em en
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mot khoan li nhuan hang nam nhieu hn 90.000.000, luc o lai nen quyet nh mua ngoai chi tiet A.
CH TIEU
Qua tai lieu phan tch tren cho ta thay san pham A se b lo neu tiep tuc san xuat v chi ph tang them cao hn thu nhap tang them. Do vay, oi vi san pham A nen ban ngay tai iem phan chia, khong nen san xuat tiep tuc roi mi tieu thu. oi vi hai san pham con lai B va C th san xuat tiep tuc se mang lai them li nhuan.
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4. Quyet nh trong ieu kien nang lc san xuat gii han.
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Trong cac trng hp ng dung trc, chung ta gia thuyet nang lc doanh nghiep khong han che. ieu quan tam o la chon la mot phng an kinh doanh lam sao tang toi a nguon li kinh te cho doanh nghiep. Thc te, doanh nghiep luon b rang buoc vi nhng ieu kien gii han ve von, cong suat thiet b, th trng tieu thu, mot s rang buoc mang tnh quy luat cua bat ky mot doanh nghiep nao. Trong trng hp nay, ng dung mo hnh phan tch thong tin thch hp trong s la chon ra quyet nh nh the nao? Chung ta lan lt nghien cu qua cac trng hp sau: a. Trng hp co mot ieu kien gii han Doanh nghiep ang hoat ong vi nhng ieu kien gii han nh tiem nang, thi gian, nguon nguyen lieu Th khi xem xet e i en quyet nh can phai at trong ieu kien co gii han e lam sao vi nhng tiem nang san co, co the at c hieu qua kinh te cao nhat. Thong thng se la chon nhng san pham co the cung cap c mot tong so d am ph ln nhat. Tuy nhien se khong nhat thiet phai la chon nhng san pham co ty le so d am ph cao. V du: Doanh nghiep co the san xuat 2 loai san pham A va B, gia ban san pham A la 25.000, san pham B 40.000. Chi ph kha bien san xuat san pham A 10.000 va san pham B 28.000. Ca hai loai san pham, e san xuat phai huy ong toi a nang lc mi u e cung cap. e san xuat 1 san pham A can 2 gi may e san xuat 1 san pham B can 1 gi may Tong so gi may co the huy ong toi a trong ky la 18.000 gi. Cho biet nen san xuat san pham A hay san pham B. 25.000 10.000 TY LE SO D AM PH SPA = 25.000 x 100% = 60%
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ieu nay cho thay rang kha nang sinh lai cua san pham A la cao hn san pham B. Tuy nhien e la chon con can phai at trong ieu kien gii han. Quyet nh se da vao s tnh toan nh sau: CH TIEU SPA 25.000 10.000 15.000 2 gi 7.500 SPB 40.000 28.000 12.000 1 gi 12.000
GIA BAN
CHI PH KHA BIEN SO D AM PH So gi may can cho 1 san pham So d am ph tren 1 gi may
Nh vay, ket qua phan tch nay chng to rang thong tin thch hp e chon la phng an kinh doanh vi 1 ieu kien gii han lien quan en bien ph la so d am ph tren mot ieu kien gii han, san pham, bo phan nao co so d am ph tnh cho mot n v ieu kien gii han cao hn se mang lai se mang lai li ch kinh te cho doanh nghiep cao hn. b. Trng hp co nhieu ieu kien gii han. Trong ieu kien doanh nghiep hoat ong vi nhieu ieu kien gii han ve tiem nang. e i en ket luan, can phai san xuat theo mot c cau nao e at c toi a hoa li nhuan th can phai dung phng phap phng trnh tuyen tnh e giai quyet van e. Qua trnh thc hien: - Xac nh ham muc tieu va bieu dien theo dang phng trnh ai so. ay la phng trnh kinh te the hien nhng an so cua ket cau san pham san xuat kinh doanh mang lai so d am ph cao nhat. - Xac nh he thong rang buoc, xac nh cac ieu kien gii han san xuat va the hien chung qua he thong phng trnh tuyen tnh ax + by > chi ph hoac ax + by < c. - Bieu dien he phng trnh tuyen tnh tren mat phang toa o va chon vung thoa man tat ca cac gii han, trong vung nay chon 1 phoi hp thoa man ham muc tieu (xac nh vung san xuat toi u tren o th). - Can c vao vung san xuat toi u c the hien tren o th, chon iem hon hp san pham san xuat kinh doanh lam tang so d am ph cua ham muc tieu cao nhat hay giam toi thieu ve chi ph.
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V du: tai mot doanh nghiep san xuat 2 loai san pham X va Y, nhng tai lieu lien quan en 2 san pham nay nh sau: - So d am ph n v san pham X la 8, san pham Y la - e san xuat 1 san pham X can 6 kg nguyen vat lieu va Y la 3kg - So nguyen vat lieu co the co toi a moi ky la 24kg - e san xuat 1 san pham X can 6 gi may, san pham Y 9 gi may - Tong so gi may toi a co c hang ky la 36gi - Ch co the tieu thu toi a 3 san pham Y moi ky Cho biet can san xuat bao nhieu san pham X va san pham Ye at c li nhuan toi a. Quyet nh se da vao s tnh toan sau ay: 1. Xac nh ham muc tieu: Z = 8X + 10Y 2. xac nh he rang buoc: 6X + 3Y <= 24 : rang buoc ve nguyen vat lieu 6X + 9Y <= 36 : rang buoc ve so gi may Y <= 3 : rang buoc ve th trng max
3. Bieu dien he phng trnh tuyen tnh len mat phang toa o:
San pham Y
8 7 6 5 4 3 2 1 0 Y=3 6X + 3Y = 24
6X + 9Y = 36
San pham X
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4. Trong vung san xuat toi u, chon mot iem co the thoa man ham muc tieu, o la cac nh cua a giac ( cac dau cham), tr goc toa o O (0,0) em gia tr cua cac nh thay vao ham muc tieu: GOC 1 2 3 4 5 So san pham san xuat SPX 0 0 1,5 3 4 SPY 0 3 3 2 0 8X 0 0 12 24 32 Ham muc tieu : 8X + 10Y 10Y 0 30 30 20 0 8x + 10Y 0 30 42 44 32
Nh vay: vi nhng ieu kien gii han tren, doanh nghiep nen san xuat theo c cau 3 san pham X va 2 san pham Y se at c tong so d am ph la cao nhat va li nhuan ln nhat. Ket luan chng 7 Qua nghien cu chng 7 gi y cho chung ta mo hnh la chon thong tin thch hp e ra quyet nh kinh doanh. Tnh thch hp cua thong tin se tuy vao tng tnh huong cu the. V vay, s la chon thong tin thch hp, ngoai mo hnh phan tch thong tin thch hp, chung ta con phai biet x ly theo tng tnh huong cu the. Chnh mo hnh phan tch thong tin thch hp, giup cho nha quan tr co c nguon thong tin n gian, tap trung nhng van bao quat c van e, tranh c nhng sai lam khi la chon nhng phng an kinh doanh ch da vao nguon thong tin cua ke toan tai chnh.
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