Professional Documents
Culture Documents
Khoa: K Ton
Lun Vn
TI: Phn
-Lp K7HK2A
Trng:i Hc Thng Mi
Khoa: K Ton
Mc lc
LI NI U...................................................................................................................3
PHN I PHN TCH MI QUAN H CHI PH- KHI LNG- LI NHUN........5
1.1. Mt s khi nim c bn s dng trong phn tch mi quan h chi ph - khi
lng - li nhun (CVP)................................................................................................5
1.1.1 S d m ph.......................................................................................................5
1.1.2 T l s d m ph..............................................................................................6
1.2.3. Kt cu chi ph.....................................................................................................7
1.1.4. n by kinh doanh.............................................................................................7
1.2:ng dng mi quan h C.V.P ra quyt nh kinh
doanh..............................8
1.3. im ha vn vi quyt nh qun l........................................................................9
PHN II: BI TP V D V MI QUAN H GIA CHI PH KHI LNG
LI NHUN
...........................................................................................................11
BI:.......................................................................................................................11
KT LUN.....................................................................................................................15
-Lp K7HK2A
Trng:i Hc Thng Mi
Khoa: K Ton
LI NI U
Trong xu th ton cu ha, nn kinh t cc nc ngy cng pht trin mnh m.
Nhu cu thng tin cho qun l ngy cng tr nn quan trng v i hi phi tha mn
mc cao c v cht lng v s lng.
K ton vi chc nng thng tin v kim tra cc hot ng kinh t, ti chnh
trong cc n v kinh t, t chc v c quan phi tng bc hon thin, pht trin nhm
tha mn nhu cu thng tin kinh t ti chnh phc v cho vic i hnh, qun l cc
hot ng kinh t ti chnh ca cc nh qun l v i tng khc trong, ngoi n v.
Cn c vo mc ch thu nhn, x l v cung cp thng tin cho 2 loi i tng
trong v ngoi n v, k ton c chia lm 2 h thng l k ton ti chnh v k ton
qun tr. K ton ti chnh phc v cho vic lp bo ti chnh pht hnh ra bn ngoi
n v. K ton qun tr phc v cho cng tc qun l, iu hnh hot ng kinh t ti
chnh trong ni b n v.
Vit Nam, k ton qun tr mi ch xut hin trong nhng nm gn y nhng
minh chng c vai tr khng th thiu trong cng tc iu hnh, qun l ni b
n v, nht l trong cc doanh nghip .
Ngy nay k ton qun tr l mt ni dung quan trng v cn thit cho cc nh
qun tr doanh nghip. Trong phn tch mi quan h gia chi ph khi lng li
nhun t ra l mt cng c hu ch h tr cho nh qun tr khi trn lc thng tin ph
hp trong qu trnh ra quyt nh .
Phn tch CVP l xem xt mi quan h gia cc nhn t gi bn, bin ph,nh
ph trong mi quan h vi mc li nhun mong mun.
Mi doanh nghip hot ng v mc ch li nhun u hng n mc tiu ti
a ha li nhun, trong quan h chi ph khi lng li nhun (CVP ) vi cc bin
s c quan h hu c vi nhau lun l ni trn tr ca cc nh qun l trong qu trnh
iu hnh doanh nghip. Khi lng sn xut v tiu th l yu t u tin to nn s
thay i ca chi ph v gy nn hiu ng thay i ca li nhun. Nhn thc r iu
ny, c s hng dn ca thy c cng vi s tm hiu, nghin cu ca cc bn trong
nhm chng em chn ti : Phn tch mi quan h chi ph khi lng li
nhun nghin cu .
ti gm hai phn :
-Lp K7HK2A
Trng:i Hc Thng Mi
Khoa: K Ton
-Lp K7HK2A
Trng:i Hc Thng Mi
Khoa: K Ton
(a)
g : n gi bn.
b : Bin ph n v
x : Sn lng tiu th
A : Tng nh ph
LB : Tng s d m ph
P : Li nhun
(b)
S d m ph n v (LB n v) c xc nh:
T phng trnh : LB .v=
( g b).x
=gb
x
(g b).x A = P
Tng s
-Lp K7HK2A
Tnh cho n v
5
Trng:i Hc Thng Mi
Khoa: K Ton
Doanh thu
g.x
(sn phm)
g
Bin ph
b.x
S d m ph
(g b) . x
gb
nh ph
Li thun
(g b) . x - A
1.1.2 T l s d m ph.
T l s d m ph l ch tiu phn nh mi quan h t l gia tng s d m
ph vi doanh thu, hoc gia s d m ph n v vi n gi bn.
Cng thc xc nh:
T l SDP = (Tng s d am phi/Tng doanh thu)x 100 (c)
Gi LB% l t l s d m ph.
Trng hp doanh nghip san xut kinh doanh mt loai san phm thi cng thc
(c) c vit:
LB(%) =
( g b) x
g b
X 100 =
X 100
gx
g
Trng hp doanh nghip sn xut kinh doanh nhiu loi sn phm, hoc c
nhiu b phn kinh doanh th t l s d m ph bnh qun (k hiu
) c xc
nh:
T l SDPbq =
( gi bi).xi
i =1
gi.xi
(d)
i =1
-Lp K7HK2A
Trng:i Hc Thng Mi
Khoa: K Ton
p1 p 0
( g b).( x1 x0)
=
p0
( g b) x 0 A
g .x1 gx0
( x1 x0)
=
= Tc bin ng
g .x 0
x0
ca sn lng
Khi :
-Lp K7HK2A
Trng:i Hc Thng Mi
( g b)( x1 x0)
( g b) x 0 A
( x1 x0)
x0
Khoa: K Ton
( g b)( x1 x0)
x0
X
( g b) x 0 A
x1 x0
( g b) x 0
( g b) x 0 A
Hay:
ln n by kinh doanh = Tng s d m ph/(Tng SDP nh ph) =
Tng s d m ph/ Li nhun thun (*)
T cng thc (*) c th rt ra kt lun sau:
ln n by kinh doanh c o lng mc kinh doanh cho sn.
ln n by kinh doanh gip cho nh qun tr nhn bit c khi doanh rhu
(hoc sn lng) thay i 1% th li nhun thay i nh th no. Do vy, khi doanh
nghip d kin mc bin ng ca doanh thu (hoc sn lng)s d kin c mc
bin ng ca li nhun v ngc li.
ln n by kinh doanh l ch tiu nh gi mc s dng nh ph trong t
chc doanh nghip. ln n by kinh doanh ln nhng doanh nghip c t l nh
ph cao hn bin ph v ln n by kinh doanh nh nhng doanh nghip c kt
cu chi ph tri ngc. iu ny c ngha, nhng doanh nghip c ln n by kinh
doanh ln th t trng u t vo nh ph ln v do vy, li nhun s rt nhy cm vi
s bin ngca doanh thu (hoc sn lng), vi bt k s bin ng nh noca doanh
thu (hoc sn lng) cng gy ra bin ng ln v li nhun.
doanh.
-Lp K7HK2A
Trng:i Hc Thng Mi
Khoa: K Ton
Bin ph 1 n v sn phm
-Lp K7HK2A
Trng:i Hc Thng Mi
Khoa: K Ton
-Lp K7HK2A
10
Trng:i Hc Thng Mi
Khoa: K Ton
-Lp K7HK2A
11
Trng:i Hc Thng Mi
Khoa: K Ton
50
30
20
40
140
35
105
75
khi lng l 50/50 cho mi loi sn phm tiu th th li thun s tng ln hay gim i?
Gii thch?
3. Tng t nh cu 2, khi doanh thu,sn lng ho vn s tng ln hay
gim i?Gii thch.
4. Gi s doanh nghip quyt nh a ra th trng trong thng ti mt sn
phm mi (Z) sau thi gian nghin cu tin kh thi. Do c thm sn phm ny nn chi
ph qung co trong nh ph tng thm 7.500.000. Doanh nghip s phi nh gi cho
sn phm Z mc gi ti thiu l bao nhiu li thun ca DN vn nh c. (Bit rng
kt qu thm d th trng cho bit mc tiu th ca Z (2.500sp) kh khim tn so vi 2
sn phm truyn thng X<Y.Mt khc l SP c tnh trung gian gia hai SP X-bnh dn
v Y-cao cp, nn d kin khi tiu th thm Z s lm cho SDP bnh qun c th h
xung mc 50%).
Nu tiu th Z th gi bn , bin ph n v v sn lng ca X, Y thay i
nh sau: (1.000 )
Gi bn n v
Chi ph kh bin n v
S d m ph n v
S n l ng
60
40
20
8.000
130
50
80
3.500
-Lp K7HK2A
12
Trng:i Hc Thng Mi
Khoa: K Ton
T l s d m ph bnh qun:
20* 7.000 + 105 * 4.500
LB% =
* 100 = 62,5%
50 * 7.000 + 140 * 4.500
= 500.000
0,625
= 178.571,43
980.000
3.571 (sp)
50
321.428,57
Sn phm Y : Xo =
2.296 (sp)
140
2.
Nu cng ty bn thm 1.000sp th tng sn phm tiu th ca cng ty l:
= 7.000 + 4.500 + 1.000 = 12.500 (sp)
Do c cu tiu th l 50/50 nn s sp tiu th ca X v Y l (12.500:2= 6.250 sp)
Vy sn lng tiu th ca X b gim 750sp nn s d m ph b gim 1 lng:
750 * 20 = 15.000
-Lp K7HK2A
13
Trng:i Hc Thng Mi
Khoa: K Ton
3.
(0,5 * 20 + 0,5*105)
T l s d m ph bnh qun =
* 100 = 65%
(0,5 * 50 + 0,5 *140)
= 480.769,23
0,65
=126.518,218
6.250*50+6.250*140
.
-Sn phm Y : Yo = 480.769,23 - 126.518,218
= 354.251,012
: 354.251,012 - 321.429
= 52.052,782
= 32.822,012
Sn lng ho vn ring:
126.518,218
Sn phm X: Xo =
= 2.530(sp)
50
-Lp K7HK2A
14
Trng:i Hc Thng Mi
Khoa: K Ton
354.251,012
Sn phm y: Xo=
= 2.530 (sp)
140
Sn lng ho vn ca X gim :
Sn lng ho vn ca Y tng:
4.
Li nhun ca 2 sn phm X v Y khi b thay i l:
LN= (60 * 8.000 + 130 * 3.500) - (40 * 8.000 + 50 * 3.500)- 312.500 = 127.500
Nh vy li nhun b gim :
n gi bn ca Z c xc nh nh sau:
+ Bin ph :48(n)
+ nh ph tnh cho 1 sn phm:
7.500
: 2.500
=3
172.500 : 2.500
= 69
->
Gi bn ca sn phm Z:
120
KT LUN
Tm li, nu ni k ton qun tr l mt phn khng th thiu trong doanh nghip
th phn tch mi quan h chi ph - khi lng - li nhun c ngha tng t vi cc
nh qun tr. Trong iu kin nn kinh t m ca, hi nhp vi nn kinh t khu vc v
th gii, mi trng cnh tranh bt buc cc doanh nghip phi tm mi bin php m
rng v pht trin th trng, gim chi ph, nng cao li nhun. K ton qun tr l cng
c hu hiu cho php cc nh qun tr kim sot qu trnh sn xut, nh gi hiu qu
hot ng ca tng b phn trong doanh nghip c cc quyt nh ph hp v hiu
qu .
Qua vic i su phn tich bi tp v d v cc tnh hung a ra,ta thy phn tch
mi quan h chi ph khi lng li nhun c ngha quan trng trong vic khai thc
-Lp K7HK2A
15
Trng:i Hc Thng Mi
Khoa: K Ton
-Lp K7HK2A
16