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Cu 1: Cng ty B ang d kin sn xut mt loi sn phm mi X vi cc s liu k hoch c lin quan
nh sau:
- Sn lng d kin hng nm: 20.000/sp
- Bin ph n v:
+Nguyn liu trc tip : 8.000/sp
+Lao ng trc tip : 12.000/sp
+Bin ph sxc
: 3.000/sp
+Bin ph BH v QLDN : 2.000/sp
Tng nh ph phn b cho sn phm mi hng nm:
+nh ph sxc
: 100.000.000
+nh ph BH v QL : 150.000.000
Vn u t sn xut sn phm ny c tnh l 400.000.000. Cng ty hon vn mong mun trong 8
nm.
Hy dng c 2 phng php nh ph ton b v gi ph trc tip tnh gi bn cho sn phm ny theo
nhng thng tin trn.
Tnh gi bn sn phm theo phng php:
1. nh ph ton b
2. Gi ph trc tip
Bi gii:
1.Theo phng php nh ph ton b:
Gi bn sp=chi ph nn + chi ph tng thm - chi ph nn= chi ph NVLTT+ chi ph NCTT + chi ph
SXC
= 8.000 + 12.000 + 3.000 +

100.000.000
20.000

= 28.000/sp
Mc hon
vn mong =
mun

Tng vn u t
S nm hon vn

=400.000.000/8=50.000.000
T l chi ph tng thm = (Mc li mong mun + CP thi k) / (Sn lng SP x CP nn n v)
= [50.000.000+(2.000x20.000)+150.000.000] / 20.000 x 28.000
= 0.4286 hay 42.86%
Ga bn n v sn phm
=CP nn x (1+ t l cp tng thm)
= 28.000 x (1+ 42.86%)
= 40.000 /sp
Vy theo phng php nh ph ton b th 1 sn phm X c gi bn l 40.000/sp
2. Theo gi ph trc tip:
Ga bn sp = cp nn + cp tng thm
Chi ph nn = Bin ph = BPnltt+BPnctt+BPsxc+BPnsx
= 8.000 + 12.000 + 3.000 + 2.000
= 25.000 /sp
Mc hon
vn mong =
Tng vn u t
mun
S nm hon vn

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= 400.000.000 / 8 = 50.000.000
T l chi ph tng thm = (Mc li mong mun + tng nh ph / (Sn lng SP x CP nn n v)
= [50.000.000+(100.000.000+150.000.000] / 20.000 x 25.000
= 0,6 hay 60%
Ga bn n v sn phm
= CP nn x (1+ t l cp tng thm)
= 25.000 x (1+ 60%)
= 40.000/sp
Kt qu: Vy theo 2 phng php nh ph ton b v bin ph trc tip th gi bn 1 sn phm X bng
nhau ( 40.000/sp). Trong chi ph nn ca phng php nh ph ton b ln hn chi ph nn ca
phng php bin ph trc tip( 28.000 /sp > 25.000 /sp)
Cu 2: Cng ty XUMI sn xut giy. Mc sn xut v tiu th d kin cho c nm c ch ra di
bng di y( cng sut ti a 110.000i/nm). Mt ca hng vi nhiu chi nhnh bn theo n t
hng xut mua 20.000 i vi gi 75.000/i, tc l 1.500.000.000
Chi ph giao hng do ngi mua chu.Vic chp nhn xut c bit ny khng nh hng ti khi
lng hng bn thng ngy. Gim c cng ty n o trc n t hng ny v gi bn n v thp
hn c gi thnh sn xut n v. Liu c nn chp nhn n t hng ny khng?
Ch tiu

S tin ()

Cho mt n v

Bn 80.000 i vi n
gi 100/i

8.000.000.000

100.000

Chi ph sn xut (1)

6.500.000.000

81.250

Li gp

1.500.000.000

18.750

Chi ph bn hng (2)

1.200.000.000

15.000

Li d kin

300.000.000

3.750

Trong chi ph sn xut c 2.500.000.000 l nh ph. Trong chi ph bn hng c 800.000.000 l nh

ph v bin ph vic giao hng l 5.000/1 i
Bi gii
a ra quyt nh bn hay khng, cng ty c th nh gi bn sn phm theo cc cch sau:
1. Trng hp nh gi bn da vo gi thnh sn xut
2. Trng hp nh gi bn da vo bin ph trc tip
1. nh gi bn da vo gi thnh sn xut
Ta c: gi bn sp=cp nn+cp tng thm
- Chi ph nn=chi ph sn xut = 81.250/sp
- Mc li mong mun = Li d kin = 300.000.000
- Chi ph bn hng = 1.200.000.000
- Sn lng
Q = 80.000 sp
T l chi ph tng thm = (Mc li mong mun + CP thi k) / (Sn lng SP x CP nn n v)
= [300.000.000 + 1.200.000.000] / [81.250 x 80.000]
= 0,2308 hay 23,08 %

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Ga bn n v sn phm
= CP nn x (1+ t l cp tng thm)
= 81.250 x (1+23,08%)
= 100.000 /sp
Theo phng php ny ta c:
+ Chi ph nn = 81.250 /sp
+ Gi bn = 100.000 /sp
+ Gi bn n t hng = 75.000 /sp
75.000 81.250 = - 6.250 /i l khon l trn mt i m XUMI phi chu nu quyt nh bn
Kt lun:
- Cng ty khng nn bn nu tnh gi bn theo phng php nh ph.
- Tuy nhin
+ Vic chp nhn n t hng ny khng nh hng ti khi lng hng bn hng ngy, khch
hng c khng yu cu gim gi bn.
+ Nu mc tiu ca doanh nghip l m rng th trng th cng ty XUMI c th chp nhn n
t hng ny
2. nh gi bn sn phm theo bin ph trc tip
Ta c: gi bn sp = cp nn + cp tng thm
Cp nn = bin ph sx cho 1 n v + bin ph ngoi sx cho 1 n v
Bin ph sx = Chi ph sn xut - Tng nh ph sx / S lng sn phm
= 6.500.000.000 - 2.500.000.000 / 80.000 = 50.000/sp
BP ngoi sx = [Chi ph ngoi sx - nh ph ngoi sx ] / S lng sn phm
= 1.200.000.000 800.000.000 / 80.000 = 50.000/sp
Chi ph nn = 50.000 +5.000 =55.000 /sp
T l chi ph tng thm = [Mc li mong mun + Tng nh ph ] / [Sn lng SP x CP nn n v]
= [300.000.000 +(800.000.000+2.500.000.000)] / [55.000 x 80.000]
= = 0,8182 hay 81.82%
Ga bn n v sn phm
= CP nn x (1+ t l cp tng thm)
= 55.000 x (1+81,82%)
= 100.000 /sp
Gi nn n v = 55.000/i
+ Trong khch hng chu 5.000 /i ( phn bin ph ngoi sn xut)
+ Gi bn theo n = 75.000 /i
+ 75.000 50.000 = 25.000 /i l li bin ph trn mt i m XUMI thu c khi bn hng theo n
t hng.
Li bin ph = 25.000 x 20.000 = 500.000.000 .
- nh ph khng thay i, cng ty khng b thm nh ph v: Cng ty khng u t thm my mc thit
b, khng m rng xy thm nh xng
- Cng sut ti a: 110.000/nm, sn lng bn: 80.000sp, n t hng: 20.000 i. Sn lng sn
xut hin ti khng vt cng sut thit k (80.000 + 20.000 < 110.000 )
- V khng lm tng thm nh ph nn phn li ph thu c t n t hng chnh l li nhun t
c. Nn n t hng c th chp nhn c.
- Hn na n t hng ny khng nh hng ti khi lng bn thng ngy, khng lin quan n vic
khch hng yu cu gim gi bn.
Vy theo phng php bin ph trc tip th cng ty c th chp nhn n t hng.

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