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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
L Th Ngc Huyn
doahongkhonggai12
= 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
6.500.000.000
81.250
Li gp
1.500.000.000
18.750
1.200.000.000
15.000
Li d kin
300.000.000
3.750
L Th Ngc Huyn
doahongkhonggai12
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.
L Th Ngc Huyn