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Ths Trang Minh Trc
MC LC
1. Gii thiu................................................................................................................................... 1
2. Nhm hm ti chnh.................................................................................................................. 1
2.1. Khu hao TSC ....................................................................................................................... 1
2.2. Gi tr tng lai (FV) v gi tr hin ti (PV) ca ng tin ...................................................... 4
2.3. nh gi hiu qu v thm nh d n u t ......................................................................... 10
2.4. Mt s hm thng dng khc ................................................................................................. 18
2.4.1. Hm d tm ......................................................................................................................... 18
2.4.2. Hm d liu ........................................................................................................................ 19
3. Cc phng php d bo - Lp k hoch sn xut kinh doanh............................................ 21
3.1. Phn tch hi quy ................................................................................................................... 21
3.1.1. M hnh hi quy n bin ................................................................................................... 21
3.1.2. M hnh hi quy a bin...................................................................................................... 21
3.2 Goal Seek ............................................................................................................................... 22
4. Solver ....................................................................................................................................... 24
5. Phn tch hot ng kinh doanh ca doanh nghip .............................................................. 27
5.1. Tin lng v cc khon trch np theo lng trong doanh nghip ......................................... 27
5.1.1. Khi nim ........................................................................................................................... 27
5.1.2. Cc hnh thc tr lng ph bin trong DN ......................................................................... 28
5.2. Mua bn hng ha - tn kho hng ha .................................................................................... 28
5.2.1. Hot ng mua hng ha - vt t ......................................................................................... 29
5.2.1. Hot ng bn hng ha ...................................................................................................... 29
6. K nng son tho hp ng thng mi ............................................................................. 30
6.1. Nhng im chung cn quan tm khi son tho hp ng thng mi.................................... 31
6.2. K nng son tho mt s iu khon quan trng ca hp ng thng mi .......................... 33
7. Phng php vit mt bo co hot ng kinh doanh .......................................................... 38
7.1. Bo co khi qut kt qu hot ng kinh doanh thc hin trong k (thng, qu, nm),
hoc cc nm trc ....................................................................................................................... 38
7.1.2. Bo co tnh hnh doanh thu ................................................................................................ 39
7.1.3. Bo co thc hin chi ph .................................................................................................... 39
7.1.4. Bo co li nhun thun t hot ng kinh doanh ............................................................... 41
7.2. K thut son tho bo co v thuyt trnh vi ng dng MSOffice ....................................... 41
7.2.1. To lin kt n bng tnh Excel trong trang Word .............................................................. 41
7.2.2. To mc lc t ng trong Word......................................................................................... 42

7.2.3. Ngt trang (break) ............................................................................................................... 44
7.2.4. Thit lp bo co thuyt trnh bng Powerpoint ................................................................... 46
8. K nng vit th thng mi.................................................................................................. 46
8.1 Quy tc vit th thng mi .................................................................................................... 47
8.2. Cch vit th cho hng-gii thiu sn phm ......................................................................... 48
PH LC 1: HNG DN CI T TOOL DATA ANALYSIS V SOLVER .................. 51
PH LC 2: CC MU HP NG THNG DNG ........................................................... 53
TI LIU THAM KHO .......................................................................................................... 66
http://sites.google.com/site/tructm
1. Gii thiu
Tin hc ng dng trong kinh t v qun tr kinh doanh l mt b phn ca tin hc qun
l nhm ng dng cc phng php qun l thng tin ca tin hc trong qun l kinh t
ni chung v trong cc loi hnh doanh nghip ni ring.
i tng nghin cu ca tin hc ng dng trong kinh t v QTKD l ton b d liu
nghin cu, cc hm, cc lnh, cng thc tnh, cc k thut ha, c s d liu, cc
k thut tng hp phn tch, xy dng m hnh kinh t, lp k hoch sn xut kinh
doanh, d bo kt qu hot ng sn xut kinh doanh lm cn c ra cc quyt nh
la chn ti u.
Phm vi nghin cu ca mn hc
- Nghin cu ng dng tng hp, x l, phn tch d liu v cc lnh vc kinh t, k
hoch, k ton qun tr, ti chnh, QTKD, d n u t, ngn hng, thng k, kinh t
lng,...
Cng c phn tch:
- Phn mm SPSS, Eviews, STATA: chuyn dng cho nghin cu thng k kinh t x
hi
- Phn mm MS Excel l mt bng tnh in t hin rt ph bin v d hc vi hng
lot cc nhm hm thng dng, hm ti chnh, thng k, gii c cc thut ton ti
u,...v nhiu tnh nng u vit khc nh v th, xut d liu ra nhiu dng khc
nhau phc v cho cc ng dng khc,...
Ni dung mn hc ny gii hn cho vic gii quyt cc bi ton thc t trong kinh t
v QTKD da trn cc hm thng k v ti chnh v cc thut ton ti u ha c
xy dng trn MS Excel.
2. Nhm hm ti chnh
2.1. Khu hao TSC
C nhiu phng php tnh khu hao ti sn nh: phng php khu hao theo ng
thng, khu hao theo s d gim dn trong khong thi gian xc nh, ...
Hm SLN() Straight line
Tnh khu hao cho mt ti sn theo phng php ng thng (t l khu hao tri u
trong sut thi hn s dng ca ti sn) trong mt khong thi gian xc nh.
C php: = SLN(cost, salvage, life)
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Cost : Gi tr ban u ca ti sn
Salvage : Gi tr thu hi c ca ti sn khi thanh l
Life : thi gian s dng ca ti sn
SLN() dng cng thc sau y tnh khu hao: SLN =
cos t salvage
life
V d:
Tnh khu hao bnh qun mi nm cho mt ti sn c gi tr ban u l 10.000.000
gi tr thu hi li khi thanh l l 1.200.000, c thi hn s dng 5 nm ?
= SLN(10000000, 1200000, 5) = 17600000
Hm DB() Declining Balance
Tnh khu hao cho mt ti sn s dng phng php s d gim dn theo mt mc c
nh (fixed-declining balance method) trong mt khong thi gian xc nh.
C php: = DB(cost, salvage, life, period, month)
Salvage : Gi tr thu hi c khi thanh l ti sn
Life : thi gian s dng ca ti sn.
Period : K tnh khu hao. Period phi s dng cng mt n v tnh ton vi Life.
Month : S thng trong nm u tin (nu b qua, mc nh l 12)
Lu :
Phng php s d gim dn theo mt mc c nh (fixed-declining balance

method) s tnh khu hao theo mt t sut c nh. DB() dng cng thc sau
y tnh khu hao trong mt k:
DB = (cost tng khu hao cc k trc) * rate

Trong : rate = 1 ((salvage / cost) ^ (1 / life)), c lm trn ti 3 s l thp phn.
Khu hao k u v k cui l nhng trng hp c bit:
Vi k u, DB() s dng cng thc = cost * rate * month / 12

Vi k cui, DB() s dng cng thc = (cost tng khu hao cc k trc) * rate *
(12 month) / 12
V d:
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Tnh s tin khu hao trong tt c cc k ca mt ti sn c gi tr khi mua vo l

15.000.000, gi tr thu hi c ca sn phm khi ht hn s dng 6 nm l
1.000.000 ?
Hm DDB() Double Declining Balance
Tnh khu hao cho mt ti sn s dng phng php s d gim dn kp (doubledeclining balance method), hay gim dn theo mt t l no , trong mt khong thi
gian xc nh.
C php: = DDB(cost, salvage, life, period, factor)
Salvage : Gi tr thu hi c ca ti sn (hay l gi tr ca ti sn sau khi khu hao)
Life : thi gian s dng ca ti sn.
Period : K mun tnh khu hao. Period phi s dng cng mt n v tnh ton vi
Life.
Factor : T l gim dn s d (nu b qua, mc nh l 2, tc s dng phng php
s d gim dn kp)
Lu :
Phng php s d gim dn theo mt t l nh sn s tnh khu hao theo t sut tng
dn, tc l khu hao cao nht k u, v gim dn cc k k tip theo t l c
nh sn (gim dn kp l s dng t l gim dn = 2). DDB() dng cng thc sau y
tnh khu hao trong mt k:
DDB = MIN((cost tng khu hao cc k trc) * (factor / life), (cost salvage
tng khu hao cc k trc))
Hy thay i factor, nu khng mun s dng phng php s d gim dn

kp.
Tt c cc tham s phi l nhng s dng.
V d:
Tnh khu hao theo pp s d gim dn kp cho mt ti sn c gi tr khi mua vo l
$2,400, gi tr thu hi c ca sn phm khi ht hn s dng l $300, hn s dng l
10 nm?
Hm SYD() Sum of Years Digit
Tnh khu hao cho mt ti sn theo gi tr cn li trong mt khong thi gian xc nh
(phng php tng s s nm s dng).
C php: = SYD(cost, salvage, life, per)
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Salvage : Gi tr thu hi c ca ti sn (hay l gi tr ca ti sn sau khi khu hao)

Life : Hn s dng ca ti sn.
Per : K tnh khu hao, phi c cng n v tnh vi Life.
V d:
Tnh khu hao ca nm u tin v nm cui cng ca mt ti sn c gi tr ban u l
$30,000, gi tr cn li sau khi khu hao l $7,500, c thi hn s dng 10 nm ?
Nm u tin:
= SYD(30000, 7500, 10, 1) = $4,090.91
Nm cui cng:
= SYD(30000, 7500, 10, 10) = $409.09
2.2. Gi tr tng lai (FV) v gi tr hin ti (PV) ca ng tin
Hm FV()
Tnh gi tr tng lai (Future Value) ca mt khon u t c li sut c nh v c
chi tr c nh theo k vi cc khon bng nhau mi k.
C php: = FV(rate, nper, pmt, pv, type)
Rate : Li sut ca mi k (tnh theo nm). Nu tr li hng thng th bn chia li sut
cho 12.
V d, nu bn kim c mt khon vay vi li sut 10% mi nm, tr li hng thng,
th li sut hng thng s l 10%/12, hay 0.83%; bn c th nhp 10%/12, hay 0.83%,
hay 0.0083 vo cng thc lm gi tr cho rate.
Nper : Tng s k phi tr li (tnh theo nm). Nu s k tr li l hng thng, bn
phi nhn n vi 12.
V d, bn mua mt ci xe vi khon tr gp 4 nm v phi tr li hng thng, th s
k tr li s l 4*12 = 48 k; bn c th nhp 48 vo cng thc lm gi tr cho nper.
Pmt : S tin chi tr (hoc gi thm vo) trong mi k. S tin ny s khng thay i
theo s tin tr hng nm. Ni chung, pmt bao gm tin gc v tin li, khng bao gm
l ph v thu. Nu pmt = 0 th bt buc phi c pv.
Pv : Tng s tin thu vo hoc chi ra lc ban u, hoc l tng gi tr tng ng vi
mt chui cc khon phi tr trong tng lai. Nu b qua pv, tr mc nh ca pv s l
zero (0), v khi bt buc phi cung cp gi tr cho pmt (xem thm hm PV)
Type : Hnh thc tnh li:
= 0 : Tnh li vo cui mi k (mc nh)
= 1 : Tnh li vo u mi k tip theo
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Lu :
Rate v Nper phi s dng n v tnh ton nht qun vi nhau. V d: Vi

khon vay trong 4 nm, li sut hng nm l 10%, nu tr li hng thng th
dng 10%/12 cho rate v 4*12 cho nper; cn nu tr li hng nm th dng
10% cho rate v 4 cho nper.
Tt c cc i s th hin s tin mt "mt i" (nh gi tit kim, mua tri

phiu...) cn phi c nhp vi mt s m; cn cc i s th hin s tin
"nhn c" (nh tin li rt trc, li tc nhn c...) cn c nhp vi
s dng.
V d:
Mt ngi gi vo ngn hng $10,000 vi li sut 5% mt nm, v trong cc

nm sau, mi nm gi thm vo $200, trong 10 nm. Vy khi o hn (10 nm
sau), ngi s c c s tin l bao nhiu ?
= FV(5%, 10, -200, -10000, 1) = $18,930.30

( y dng tham s type = 1, do mi nm gi thm, nn s li gp phi tnh vo u
mi k tip theo th mi chnh xc)
Nu nhn li vo cui nm: = FV(5%, 10, -200, -10000, 0) = $18,804.52
** Ch : Trng hp s tin u t hng k (thng, qu, nm) khng u nhau (dng
tin bin thin) th phi p dng cng thc sau tnh:
FV = Pt (1 + r )n t
Hm FVSCHEDULE()
Tnh gi tr tng lai (Future Value) ca mt khon u t c li sut thay i trong
tng k.
C php: = FVSCHEDULE(principal, schedule)
Principal : Gi tr hin ti ca khon u t.
Schedule : L mt mng, mt dy cc ch cc mc li sut c p dng. Cc gi tr
trong schedule c th l s hoc cng c th l nhng trng, nu l nhng trng,
Excel s coi nh chng = 0, tc li sut = 0. Nu schedule l nhng gi tr khng phi
l s, FVSCHEDULE() s tr v gi tr li #VALUE!
Lu :
Gi P (principal) l s vn gc ban u, r1, r2, r3,... rn l cc mc li sut trong n nm
u t.
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Nu r1 = r2 = r3 =...rn = r, ngha l cc mc li sut l c nh trong sut k u t,

th ta dng hm FV tnh (= FV(rate, nper, pmt, pv, type))
Cn nu cc mc li sut ny khc nhau, th dng hm FVSCHEDULE(),

hm ny tnh ton theo cng thc: FVSCHEDULE = P(1+r1)(1+r2)...(1+rn)
V d:
Tnh khon tin nhn c sau ba nm ca mt khon u t $10,000; bit rng

li sut trong ba nm ln lt l 9%, 10% v 12% ?
= FVSCHEDULE(10000, {0.09, 0.1, 0.12}) = $13,429

Ch : ch c nhp li sut di dng s thp phn nh trn. Di y l trng hp
nhp sai: = FVSCHEDULE(10000, {9%, 10%, 12%}). Khi Excel s thng bo li
Hm PV()
Tnh gi tr hin ti (Present Value) ca mt khon u t.
C php: = PV(rate, nper, pmt, fv, type)
cho 12.
phi nhn n vi 12.
Pmt : S tin phi tr (hoc gi thm vo) trong mi k. S tin ny s khng thay i
trong sut nm. Ni chung, pmt bao gm tin gc v tin li, khng bao gm l ph v
thu. V d, s tin phi tr hng thng l $10,000 cho khon vay mua xe trong 4 nm
vi li sut 12% mt nm l $263.33; bn c th nhp -263.33 vo cng thc lm gi
tr cho pmt.
Nu pmt = 0 th bt buc phi c fv.
Fv : Gi tr tng li. Vi mt khon vay, th n l s tin n gc cn li sau ln tr li
sau cng; nu l mt khon u t, th n l s tin s c c khi o hn. Nu b
qua fv, tr mc nh ca fv s l zero (0), v khi bt buc phi cung cp gi tr cho
pmt (xem thm hm FV)
V d, bn mun tit kim $50,000 tr cho mt d n trong 18 nm, th $50,000 l
gi tr tng lai ny.
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Lu :

khon vay trong 4 nm, li sut hng nm l 10%, nu tr li hng thng th
dng 10%/12 cho rate v 4*12 cho nper; cn nu tr li hng nm th dng
C l nn ni mt cht v khi nim "nin kim" (annuities): Mt nin kim l

mt lot cc t tr tin mt, c thc hin vo mi k lin nhau. V d, mt
khon vay mua xe hi hay mt khon th chp, gi l mt nin kim.
Bn nn tham kho thm cc hm sau, c p dng cho nin kim:
CUMIPMT(), CUMPRINC(), FV(), FVSCHEDULE(), IPMT(), NPER(),
PMT(), PPMT(), PV(), RATE().
Trong cc hm v nin kim k trn, tin mt c chi tr th hin bng s m,

tin mt thu nhn c th hin bng s dng. V d, vic gi $1,000 vo
ngn hng s th hin bng i s -1000 nu bn l ngi gi tin, v th hin
bng s 1000 nu bn l ngn hng.
V d:
Bn mun c mt s tin tit kim l 300 triu ng sau 10 nm, bit rng li
sut ngn hng l 10% mt nm, vy t by gi bn phi gi vo ngn hng bao
nhiu tin?
= PV(10%, 10,, 300) = -115,66
(my hin th s m l do y l s tin phi chi ra)
Vy t by gi bn phi gi vo ngn hng l 115,66 triu ng

Hm RATE()
Tnh li sut ca mi k trong mt nin kim (annuity), hay l tnh li sut ca mi k
ca mt khon vay.
RATE() c tnh bi php lp v c th c mt hay nhiu kt qu. Nu cc kt qu
ca RATE() khng th hi t vo trong 0.0000001 sau 20 ln lp, RATE() s tr v gi
tr li #VALUE!
C php: = RATE(nper, pmt, pv, fv, type, guess)
phi nhn n vi 12.
Pmt : S tin phi tr trong mi k. S tin ny s khng thay i trong sut nm. Pmt
bao gm c tin gc v tin li (khng bao gm l ph v thu). V d, s tin phi tr
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hng thng l $10,000 cho khon vay mua xe trong 4 nm vi li sut 12% mt nm l
$263.33; bn c th nhp -263.33 vo cng thc lm gi tr cho pmt.
Nu b qua pmt th bt buc phi c fv.
Pv : Gi tr hin ti (hin gi), hoc l tng gi tr tng ng vi mt chui cc
khon phi tr trong tng lai.
qua fv, tr mc nh ca fv s l zero (v d, sau khi bn thanh ton ht khon vay th
s n ca bn s bng 0).
Guess : Gi tr ca li sut hng nm (rate), do bn d on. Nu b qua, Excel s mc
nh cho guess = 10%.
Lu :
Nu RATE() bo li #VALUE! (do khng hi t), hy th vi cc gi tr khc

cho guess.
Nper v Guess phi s dng n v tnh ton nht qun vi nhau. V d: Vi

khon vay trong 4 nm, li sut hng nm l 10%, nu chi tr hng thng th
dng 10%/12 cho guess v 4*12 cho nper; cn nu chi tr hng nm th dng
10% cho guess v 4 cho nper.
C l nn ni mt cht v khi nim "nin kim" (annuities): Mt nin kim l

mt lot cc t tr tin mt, c thc hin vo mi k lin nhau. V d, mt
khon vay mua xe hi hay mt khon th chp, gi l mt nin kim.
Bn nn tham kho thm cc hm sau, c p dng cho nin kim:
CUMIPMT(), CUMPRINC(), FV(), FVSCHEDULE(), IPMT(), NPER(),
PMT(), PPMT(), PV(), RATE().
Trong cc hm v nin kim k trn, tin mt c chi tr th hin bng s m,

tin mt thu nhn c th hin bng s dng. V d, vic gi $1,000 vo
ngn hng s th hin bng i s -1000 nu bn l ngi gi tin, v th hin
bng s 1000 nu bn l ngn hng.
V d:
Gi s bn mun vay tr gp 8,000,000 trong 4 nm, nhn vin ngn hng sau
mt hi tnh ton, phn rng mi thng bn phi tr c gc ln li l 200,000.
Vy ngn hng tnh li sut hng thng (hoc li sut hng nm) cho bn l
bao nhiu ?
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Li sut hng thng (d on li sut l 10%/nm):

= RATE(4*12, -200000, 8000000) = 1%
Li sut hng nm (d on li sut l 10%/nm):
= RATE(4*12, -200000, 8000000)*12 = 9.24%
Tnh li sut mi nm cho mt khon vay 10 triu trong 2 nm, mi nm phi

tr 1 triu, khi o hn phi tr c gc ln li l 12 triu ?
= RATE(2, -1, 10, -12) = 19%

Hm PMT()
Tnh s tin c nh v phi tr nh k i vi mt khon vay c li sut khng i.
Cng c th dng hm ny tnh s tin cn u t nh k (gi tit kim, chi bo
him..) cui cng s c mt khon tin no .
C php: = PMT(rate, nper, pv, fv, type)
cho 12.
phi nhn n vi 12.
Pv : Gi tr hin ti (hin gi), hoc l tng gi tr tng ng vi mt chui cc
khon phi tr trong tng lai; cng c th xem nh s vn ban u (xem thm hm
PV)
qua fv, tr mc nh ca fv s l zero (0) (xem thm hm FV)
Type : Hnh thc chi tr:
= 0 : Chi tr vo cui mi k (mc nh)
= 1 : Chi tr vo u mi k tip theo
Lu :

khon vay trong 4 nm, li sut hng nm l 10%, nu chi tr hng thng th
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dng 10%/12 cho rate v 4*12 cho nper; cn nu chi tr hng nm th dng
Kt qu (s tin) do hm PMT() tr v bao gm tin gc v tin li, nhng

khng bao gm thu v nhng khon l ph khc (nu c).
Nu mun ch tnh s tin gc phi tr, ta dng hm PPMT(), cn nu mun
ch tnh s tin li phi tr, dng lm IPMT().
V d:
- Bn mua tr gp mt cn h vi gi 1,000,000,000, tr gp trong 30 nm, vi li
sut khng i l 8% mt nm trong sut thi gian ny, vy mi thng bn phi tr
cho ngi bn bao nhiu tin sau 30 nm th cn h thuc v quyn s hu
ca bn ?
= PMT(8%/12, 30*12, 1000000000) = 7,337,645
cng thc trn, i s fv = 0, l do sau khi thanh ton xong khon tin cui cng,
th bn khng cn n na.
Nhng nu ngm mt t, ta s thy mua tr gp.. thnh mua mc gp hn 2 ln! Khng
tin bn th ly p s nhn vi 12 thng nhn vi 30 xem..!!
- Bn mun c mt s tin tit kim l 50,000,000 sau 10 nm, bit rng li sut
(khng i) ca ngn hng l 12% mt nm, vy t by gi, hng thng bn phi
gi vo ngn hng bao nhiu tin ?
= PMT(12%/12, 10*12, 0, 50000000) = $217,354.74
cng thc trn, i s pv = 0, l do ngay t u, bn khng c ng no trong ngn
hng c.
2.3. nh gi hiu qu v thm nh d n u t
Dong tien thuan cua d an = dong tien vao dong tien ra

- Thi im b vn u t: thi im 0
- Dng tin vo hoc dng tin ra trong mt k c xc nh thi im vo cui k
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10
Trong qu trnh u t s xut hin dng tin chi ra v dng tin thu vo
+ Dng tin ra mang du m (-)
+ Dng tin vo mang du dng (+)
Vic xc nh dng tin ra, dng tin vo ca u t l vn phc tp, nht l vic
xc nh dng tin vo. chnh xc ca vic xc nh dng tin nh hng rt ln
n quyt nh u t.
Ch : khi tnh ton NPV (hin gi thun) dng tin ra, vo khng bao gm vn u
t b ta ban u.
Hm NPV()
Gi tr hin ti thun (hin gi thun) ca mt khon u t l s chnh lch gia gi
tr hin ti ca khon thu nhp trong tng lai vi gi tr hin ti ca vn u t b ra.
Cng thc:
NPV =
Bt Ct
(1 + r)t
Phng php hin gi thun ca mt khon u t bng cch s dng t l chit khu
vi cc khon chi tr (hoc thu nhp) theo nhng k hn u n.
Hm ny thng c dng nh gi tnh kh thi v mt ti chnh ca mt d n
u t v l thuyt cng nh thc tin.
+ Nu kt qu ca NPV() > 0 th: nu cc d n l c lp th u c th chp thun.
Trng hp cc d n loi tr ln nhau v u c thi gian hot ng nh nhau th d
n no c NPV ln nht s c chn.
+ Nu kt qu ca NPV() < 0 th d n khng mang tnh kh thi (loi b)
+ Nu NPV()=0 th ty thuc tnh hnh c th v s cn thit ca d n m nh u t
c th quyt nh loi b hay chp nhn d n.
C php: = NPV(rate, value1, value2, ...)
Rate : T sut chit khu trong sut thi gian sng ca khon u t (sut thi gian
thc hin d n chng hn). T sut ny c th s dng l t sut sinh li k vng ca
nh u t hay chi ph s dng vn. Trong thc t vic xc nh t sut chit khu
khng phi l d dng,
Value1, value2, ... : Cc khon chi tr hoc thu nhp trong cc k hn ca khon u
t. C th dng t 1 n 254 gi tr (vi Excel 2003 tr v trc th con s ny ch l
29)
- Cc tr value1, value2, ... phi cch u nhau v thi gian v phi xut hin cui
mi k.
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11
- NPV() s dng th t cc gi tr value1, value2, ... nh l th t lu ng tin mt.

Do cn cn thn cc th t chi tr hoc thu nhp lun c nhp ng.
- Nu value1, value2, ... l rng, s c xem nh = 0; nhng gi tr logic, hoc cc
chui th hin s liu cng s c s dng vi gi tr ca n; ring cc i s l cc
gi tr li, hay text, hoc khng th dch thnh s, th s c b qua.
- Nu value1, value2, ... l cc mng hoc tham chiu, th ch c cc gi tr s bn
trong cc mng hoc tham chiu mi c s dng tnh ton; cn cc rng, cc
gi tr logic, text hoc cc gi tr li u s b b qua.
Lu :
NPV() ch tnh ton vi k bt u vo trc ngy ca lu ng tin mt value1

v kt thc bng lu ng tin mt cui cng trong danh sch. Vic tnh ton
ca NPV() da trn c s lu ng tin mt k hn, do , nu lu ng tin
mt u tin xut hin u k th nht (vn ban u chng hn), th n phi
c cng thm vo kt qu ca hm NPV(), ch khng c xem l i s
value1.
Hm NPV() cng lm vic tng t hm PV(), l hm tnh gi tr hin ti, ch

khc l PV() cho php cc lu ng tin mt c bt u u k hay cui
k cng c, cn NPV() th cc lu ng tin mt lun cui k; v cc lu
ng tin mt trong hm PV() th khng thay i trong sut thi gian u t,
nhng cc lu ng tin mt trong hm NPV() th c th thay i.
Hm NPV() c lin quan mt thit vi hm IRR(), l hm tnh t sut lu hnh

ni b, hay t sut hon vn ni b, hoc cn gi l hm tnh li sut ni hm.
IRR() l li sut ni hm m NPV() bng 0: NPV(IRR(...), ...) = 0
V d:
Tnh NPV cho mt d n u t c vn ban u l 1 t ng, doanh thu hng
nm l 0,5 t, chi ph hng nm l 0,2 t, thi gian thc hin l 4 nm, vi li
sut chit khu l 8%/nm ?
Vn ban u 1 t ng c trc khi c doanh thu ca nm th nht, nn s khng tnh
vo cng thc. V do y l vn b ra, nn n s th hin l s m.
Gi tr lu ng tin mt s bng doanh thu tr i chi ph, bng 0,3 t, l mt s
dng. Theo bi ny, value1 = value2 = value3 = value4 = 0.3
= NPV(8%, 0.3, 0.3, 0.3, 0.3) - 1 = -0.006
Do NPV < 0 nn d n theo bi cho ra l khng kh thi.
Tnh NPV cho mt d n u t c vn ban u l $40,000, li sut chit khu

l 8%/nm, doanh thu trong 5 nm u ln lt l $8,000, $9,200, $10,000,
$12,000 v $14,500, n nm th su th l $9,000 ?
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Hin gi rng (NPV) ca d n ni trn trong 5 nm u l kh thi v:

= NPV(8%, 8000, 9200, 10000, 12000, 14500) - 40000 = 1,922.06 > 0
Nhng n nm th su th li mt tnh kh thi v:
= NPV(8%, 8000, 9200, 10000, 12000, 14500, -9000) - 40000 = -3,749.47 < 0
Tnh NPV cho mt d n u t 4 nm c chi ph ban u l $10,000 tnh t

ngy hm nay, li sut chit khu l 10%/nm, doanh thu trong 3 nm tip theo
ln lt l $3,000, $4,200, v $6,800 ?
Hin gi rng (NPV) ca d n ni trn l kh thi v:

= NPV(10%, -10000, 3000, 4200, 6800) = 1,188.44 > 0
y, gi tr ban u $10,000 c xem l chi ph th nht v vic chi tr xy ra vo
cui k th nht.
Hm XNPV()
Tnh hin gi thun ca mt khon u t bng cch s dng t l chit khu vi cc
khon chi tr (hoc thu nhp) khng theo k hn.(nhng khong thi gian khng u
nhau)
C php: = XNPV(rate, values, dates)
Rate : T sut chit khu trong sut thi gian sng ca khon u t (sut thi gian
thc hin d n chng hn). T sut ny c th s dng l t sut sinh li k vng ca
nh u t hay chi ph s dng vn.
Values : Cc khon chi tr hoc thu nhp trong cc k hn ca khon u t, tng
ng vi lch chi tr trong dates.
Tin chi tr u tin l ty chn v tng ng vi tin chi tr hoc chi ph u khon
u t. Nu tr u tin l chi ph hoc tin chi tr, tr phi l s m. Nhng ln chi
tr cn li u c tnh da theo nm c 365 ngy. Dy gi tr phi cha t nht mt
tr dng v mt tr m.
Dates : Lot ngy chi tr tng ng.
Lu :
Cc s trong dates s c t ng ct b phn l nu c.
Nu c bt k i s no khng phi l s, XNPV() s tr v gi tr li

#VALUE!
Nu c bt k i s no trong dates khng phi l ngy thng hp l, XNPV()

s tr v gi tr li #NUM!
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Nu c bt k i s no trong dates trc ngy bt u, XNPV() s tr v gi

tr li #NUM!
Nu s lng values v s lng dates khng tng ng, XNPV() s tr v gi

tr li #NUM!
V d:
A
Ngy thu chi
S tin
01/01/2010
-10000
01/03/2010
2750
30/10/2010
4250
15/02/2011
3250
01/04/2011
2750
Cng thc
Kt qu
=XNPV(9%,B2:B6,A2:A6)
2,086.65
Hm IRR()
Tnh t sut doanh li ni b (hay cn gi l: t sut hon vn ni b, t sut ni
hon) cho mt chui cc lu ng tin mt theo nh k. Cc lu ng tin mt ny c
th khng bng nhau, nhng chng phi xut hin nhng khong thi gian bng
nhau (hng thng, hng nm chng hn). T sut thc t l li sut nhn c t mt
khon u t gm cc khon chi tr (tr m) v cc khon thu nhp (tr dng) xut
hin nhng k n nh.
IRR l mc li sut m nu dng n lm sut chit khu tnh chuyn cc khon thu
chi ca d n v cng mt bng thi gian hin ti th tng thu s cn bng vi tng chi,
tc l NPV = 0.
NPV =
Bt Ct
(1 + r)t
=0
Nu IRR > li sut chit khu (xem hm NPV) th d n kh thi (chp thun), cn
ngc li th loi b.
C php: = IRR(values, guess)
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Values : L mt mng hoc cc tham chiu n cc c cha s liu cn cho vic tnh
ton li sut thc t.
- Values phi cha t nht 1 gi tr m v 1 gi tr dng.
- IRR() s dng th t cc gi tr ca values nh l th t lu ng tin mt. Do
cn cn thn cc th t chi tr hoc thu nhp lun c nhp ng.
- IRR() ch tnh ton cc gi tr s bn trong cc mng hoc tham chiu ca values; cn
cc rng, cc gi tr logic, text hoc cc gi tr li u s b b qua.
Guess : Mt con s % c lng gn vi kt qu ca IRR(). Nu b qua, th mc nh
guess = 10%.
- Excel dng chc nng lp trong php tnh IRR. Bt u vi guess, IRR lp cho ti
khi kt qu chnh xc trong khong 0.00001%. Nu IRR khng th a ra kt qu sau
20 ln lp, IRR s tr v gi tr li #NUM!
- Trong trng hp IRR tr v gi tr li #NUM!, hoc nu kt qu khng xp x gi tr
mong i, hy th li vi mt gi tr guess khc.
Lu :
IRR() c lin quan mt thit vi hm NPV(), l hm tnh hin gi rng ca mt
khon u t. T sut do IRR tr v chnh l li sut rate sao cho NPV = 0.
V d:
Mt d n u t c chi ph tnh n thi im d n bt u i vo hot ng

sn xut l 100 triu USD, doanh thu hng nm ca d n l 50 triu USD. Chi
ph hng nm l 20 triu USD, vng i ca d n l 5 nm. Hy xc nh t
sut hon vn ni b bit li sut vay di hn l 12%/nm.
= IRR({-100000000, 30000000, 30000000, 30000000, 30000000, 30000000}) = 15%

Do 15% > 12% nn d n mang tnh kh thi.
Mt d n u t c chi ph tnh n thi im d n bt u i vo hot ng

sn xut l 70 triu USD, li thc trong nm th nht l 12 triu USD, trong
nm th hai l 15 triu USD, trong nm th ba l 18 triu USD, trong nm th
t l 21 triu USD v trong nm th nm l 26 triu USD. Tnh IRR ca d n
ny sau 2 nm, sau 4 nm, sau 5 nm ?
IRR sau 2 nm:

= IRR({-70000000, 12000000, 15000000}, -10%) = -44%
(nu khng cho guess = -10%, IRR s tr v li #NUM!)
IRR sau 4 nm:
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= IRR({-70000000, 12000000, 15000000, 18000000, 21000000}) = -2%

IRR sau 5 nm:
IRR({-70000000, 12000000, 15000000, 18000000, 21000000, 26000000}) = 9%
Khng cn bit li sut cho vay di hn thc hin d n, ta cng c th thy rng d
n ny t nht phi sau 5 nm mi mang tnh kh thi.
Hm MIRR()
Tnh t sut hon vn ca mt d n khi dng tin ca d n c li sut khc nhau.
Cch tnh MIRR cng gn tng t vi cch tnh IRR. Ch khc l: trc khi lm cho
NPV= 0, th ngi ta quy i vn u t ban u v k 0 (k bt u) v quy i cc
khon thu nhp ca d n v k n: nm cui cng (thi im kt thc d n), sau
mi i tm mt t sut lm cn bng hai gi tr ny. T sut phi tm chnh l
MIRR.
Cng thc tnh MIRR c biu din bng phng trnh ton ti chnh nh sau:
C php: = MIRR(values, finance_rate, reinvest_rate)

Values : L mt mng hoc cc tham chiu n cc c cha s liu cn cho vic tnh
ton.
- Values phi cha t nht 1 gi tr m v 1 gi tr dng.
- MIRR() ch tnh ton cc gi tr s bn trong cc mng hoc tham chiu ca values;
cn cc rng, cc gi tr logic, text hoc cc gi tr li u s b b qua.
Finance_rate : Li sut phi tr cho khon tin vn ban u ca d n.
Reinvest_rate : Li sut thu c da trn vic lun chuyn tin mt khi ti u t.
V d:
Mt d n u t c s vn vay ban u l $120,000 (USD) vi li sut hng

nm l 10%, c doanh thu t nm th nht n nm th 5 ln lt l: $39,000,
$30,000, $21,000, $37,000 v $46,000. Bit li sut hng nm thu c vi
khon li nhun ti u t l 12%, tnh MIRR ca d n sau 3 nm, sau 5 nm ?
MIRR sau 3 nm: = MIRR({-120000, 39000, 30000, 21000}, 10%, 12%) = -5%
MIRR sau 5 nm: = MIRR({-120000, 39000, 30000, 21000, 37000, 46000}, 10%,
12%) = 13%
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Vy d n ch kh thi khi thc hin sau 5 nm.

Hm XIRR()
Tnh t sut hon vn ca d n cho mt chui cc lu ng tin mt (dng tin)

khng theo nh k (chn hn: vn u t theo nm, dng thu chi theo thng, qu,).
Nh vy hm XIRR() s tr v t sut hon vn cho mt bng thu chi ti chnh m
khng cn phi theo nh k.
C php: = XIRR(values, dates, guess)
Values : Cc khon chi tr hoc thu nhp trong cc k hn ca khon u t, tng

ng vi lch chi tr trong dates.
Tin chi tr u tin l ty chn v tng ng vi tin chi tr hoc chi ph u khon
u t. Nu tr u tin l chi ph hoc tin chi tr, tr phi l s m. Nhng ln chi
tr cn li u c tnh da theo nm c 365 ngy. Dy gi tr phi cha t nht mt
tr dng v mt tr m.
Dates : Lot ngy chi tr tng ng.
Guess : Mt con s % c lng gn vi kt qu ca XIRR(). Nu b qua, th mc
nh guess = 10%.
- Excel dng chc nng lp trong php tnh XIRR. Bt u vi guess, XIRR lp cho
ti khi kt qu chnh xc trong khong 0.00001%. Nu XIRR khng th a ra kt qu
sau 100 ln lp, IRR s tr v gi tr li #NUM!
- Trong trng hp XIRR tr v gi tr li #NUM!, hy th li vi mt gi tr guess
khc.
Lu :
Cc s trong dates s c t ng ct b phn l nu c.
XIRR() cn t nht mt lu ng tin mt dng v mt lu ng tin mt m,
nu khng, XIRR() s tr v gi tr li #NUM!
Nu c bt k i s no trong dates khng phi l ngy thng hp l, XIRR()
s tr v gi tr li #NUM!
Nu c bt k i s no trong dates trc ngy bt u, XIRR() s tr v gi
tr li #NUM!
Nu s lng values v s lng dates khng tng ng, XIRR() s tr v gi
tr li #NUM!
XIRR() c quan h mt thit vi XNPV(), kt qu do XIRR() tr v chnh l li
sut rate sao cho XNPV() = 0.
V d:
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2.4. Mt s hm thng dng khc

2.4.1. Hm d tm
Hm VLOOKUP()
Chc nng: Hm VLOOKUP l hm d tm theo ct, s tr v gi tr ca mt nm
trn mt ct no nu tha mn iu kin d tm.
C php : =VLOOKUP(lookup_value,table_array,col_index_num,range_lookup)
- Lookup_value: l gi tr dng d tm, gi tr ny s c d tm trong ct u tin
ca bng d liu d tm. Gi tr d tm c th l mt s, mt chui, mt cng thc tr
v gi tr hay mt tham chiu n mt no dng lm gi tr d tm.
- Table_array: l bng dng d tm, bng d tm c th l tham chiu n mt vng
no hay Name tr v vng d tm. Bng d tm gm c Rj hng v Ci ct (I,j >=1),
trong ct th nht ca bng d tm s c dng d tm.
- Col_index_num: l s th t ca ct (tnh t tri qua phi) trong bng d tm cha
gi tr m ta mun tr v. Col_index_num phi >=1 v <= s ct ln nht c trong
bng d tm, ngc li hm s tr v #VALUE! hoc #REF.
- range_lookup: l phm vi xc nh kiu d tm, c 2 kiu d tm:
True hoc 1 hoc trng: l kiu d tm tng i, hm s ly gi tr u tin
m n tm c trn ct u tin trong bng d tm. Trong trng hp tm
khng thy, n s ly gi tr ln nht m c gi tr nh hn gi tr d tm.(Ct
u tin phi xp th t tng dn)
False hoc 0: l kiu d tm chnh xc, hm s ly gi tr u tin m n tm
c trn ct u tin trong bng d tm. Trong trng hp tm khng thy,
hm s tr v #N/A.(Ct u tin khng cn xp th t tng dn)
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Hm HLOOKUP
Chc nng: Hm HLOOKUP l hm d tm theo dng, s tr v gi tr ca mt nm

trn mt dng no nu tha mn iu kin d tm.
C php: =HLOOKUP(lookup_value,table_array,row_index_num,range_lookup)
- Lookup_value: l gi tr dng d tm, gi tr ny s c d tm trong dng u
tin ca bng d liu d tm. Gi tr d tm c th l mt s, mt chui, mt cng thc
tr v gi tr hay mt tham chiu n mt no dng lm gi tr d tm.
- Table_array: l bng dng d tm, bng d tm c th l tham chiu n mt vng
no hay Name tr v vng d tm. Bng d tm gm c Rj hng v Ci ct (I,j >=1),
trong dng th nht ca bng d tm s c dng d tm.
- Row_index_num: l s th t ca dng (tnh t trn xung di) trong bng d tm
cha gi tr m ta mun tr v. Row_index_num phi >=1 v <= s dng ln nht c
trong bng d tm, ngc li hm s tr v #VALUE! hoc #REF.
- range_lookup: l phm vi xc nh kiu d tm, c 2 kiu d tm:
True hoc 1 hoc trng: l kiu d tm tng i, hm s ly gi tr u tin
m n tm c trn dng u tin trong bng d tm. Trong trng hp tm
khng thy, n s ly gi tr ln nht m c gi tr nh hn gi tr d tm (hng
u tin phi xp th t tng dn)
False hoc 0: l kiu d tm chnh xc, hm s ly gi tr u tin m n tm
c trn dng u tin trong bng d tm. Trong trng hp tm khng thy,
hm s tr v #N/A. (hng u tin khng cn xp th t tng dn)
2.4.2. Hm d liu
Hm COUNTIF()
m s lng cc trong mt vng tha mt iu kin cho trc.
C php: = COUNTIF(range, criteria)
Range : Dy cc m, c th l cha s, text, tn, mng, hay tham chiu n cc
cha s. rng s c b qua.
Criteria : iu kin m. C th dng s, biu thc, hoc text. V d, criteria c
th l 32, "32", "> 32", hoc "apple", v.v...
Lu :
C th dng cc k t i din trong iu kin: du ? i din cho mt k t,

du * i din cho nhiu k t (nu nh iu kin l tm nhng du ? hoc *, th
g thm du ~ trc du ? hay *)
Khi iu kin m l nhng k t, COUNTIF() khng phn bit ch thng

hay ch hoa.
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V d 1: C bng tnh nh sau
m s c ch "To" trong dy A2:A5

COUNTIF(A2:A5, "To") = 2
Hm SUMIF()
Tnh tng cc trong mt vng tha mt iu kin cho trc.
C php: = SUMIF(range, criteria, sum_range)
Range : Dy cc tnh tng, c th l cha s, tn, mng, hay tham chiu n cc
cha s. rng v cha gi tr text s c b qua.
Criteria : iu kin tnh tng. C th dng s, biu thc, hoc text. V d, criteria
c th l 32, "32", "> 32", hoc "apple", v.v...
Sum_range : L vng thc s tnh tng. Nu b qua, Excel s coi nh sum_range =
range.
Hm DMIN()
Tr v tr nh nht trong mt ct ca mt danh sch hay ca mt c s d liu, theo
mt iu kin c ch nh.
C php: = DMIN(database, field, criteria)
Hm DMAX()
Tr v tr ln nht trong mt ct ca mt danh sch hay ca mt c s d liu, theo
mt iu kin c ch nh.
C php: = DMAX(database, field, criteria)
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3. Cc phng php d bo - Lp k hoch sn xut kinh doanh

3.1. Phn tch hi quy
ng dng ca m hnh hi quy rt ph bin v hu ch trong vic phn tch cc yu t
tc ng (bin c lp) n kt qu nghin cu (bin ph thuc). c bit c s
dng d bo cho cc bi ton kinh t.theo tng m hnh c th. V d:
- Lng cu ph thuc vo nhiu yu t nh: gi c hng ha, thu nhp, th hiu, sn
phm thay th,...
- Tc tng trng nn kinh t ph thuc vo u t, lng lao ng, thay i cng
ngh,...
- Gi nh ph thuc vo din tch nh, s phng ng v phng tm,...
- Chi tiu ca h gia nh ph thuc vo thu nhp, v tr a l, s nhn khu,...
- T l t vong tr em ph thuc vo thu nhp bnh qun u ngi, mc chm sc
ca cha m, trnh gio dc,...
3.1.1. M hnh hi quy n bin
M hnh hi quy tng th
Y = + .X +
^
Y = a + bX
M hnh c lng
a: gi tr c lng ; b: gi tr c lng
Nguyn tc t ra l chn a, b sao cho
e = (Y Y )
2
l b nht (phng php
bnh phng b nht -LS). Cng thc tnh:

Hm Excel
= INTERCEPT(array Y, array X)
a = Y bX
xi yi x yi
b=
xi 2 n( x )2
R=
=SLOPE(array Y, array X)
x y X y
( x n( X ) ) *( y
i
2
i
2
i
n(Y )2 )
=CORREL(array Y, array X)
3.1.2. M hnh hi quy a bin
Y = 0 + 1. X 1 + 2 X 2 + ...... +
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** S dng Excel phn tch v d bo m hnh hi quy tuyn tnh

(Xem ph lc 1: Hng dn ci t tool Data Analysis v Solver)
Bc 1: sau khi nhp liu chn Tool\ Data analysis
Bc 2: trong ca s Data Analysis ta chn regression ri bm OK
Bc 3: Trong Inphut Y Range chn vng gi tr ca bin Y (bin ph thuc). Trong

Inphut X Range chn vng gi tr cho bin X (bin c lp). Chn Confidence Level
( tin cy). Chn vng xut kt qu ti Output Range. Cui cng bm OK
3.2 Goal Seek

Goal seek thng p dng trong cc bi ton nh:
- Xc nh im ha vn (Break Even) (sn lng ha vn, doanh thu ha vn)
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- Thay i mt ch tiu no c c li nhun nh mong mun.

.........................
S dng Goal seek
Khi bn thit lp mt bng tnh s dng Goal Seek, bn thng c mt cng thc
trong mt , v cc bin cho cng thc ny (vi mt gi tr ban u) trong nhng
khc. Cng thc c th c nhiu bin, nhng Goal Seek ch cho php bn x l mi
ln mt bin m thi.
Goal Seek hot ng bng cch s dng phng php lp i lp li (iterative method)
tm ra li gii. Ngha l, Goal Seek s th gi tr ban u ca bin xem n c to
ra kt qu m bn mun hay khng. Nu khng, Goal Seek s th tip vi nhng gi
tr khc nhau, cho n khi n tm ra li gii, hay ni cch khc, cho n khi no kt
qu m n tm c gn ging vi kt qu ca bn mun nht.
Chy Goal Seek
Trc khi chy Goal Seek, bn cn thit lp bng tnh theo mt mu no , m c th
l nn thc hin 3 iu sau y:
* Thit lp mt lm thay i (changing cell). y l gi tr m Goal Seek s x l
lp i lp li c gng t c kt qu gn ng nht. Ri nhp mt gi tr ban u
trong ny, cho n bng 0 chng hn.
* Thit lp cc gi tr nhp liu khc cho cng thc v t cho chng nhng gi tr
thch hp.
* To mt cng thc Goal Seek s dng trong qu trnh c gng t c mc tiu.
ng dng Goal Seek d bo li nhun
- Xc nh im ha vn
- Xc nh gi bn vi s lng yu cu t li nhun d kin
- Xc nh sn lng t c li nhun d kin
Bi tp ng dng: Bi ton ti u ha li nhun
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File bi tp
Practice.xls
4. Solver
Mc tiu ca vic gii bi ton quy hoch tuyn tnh (QHTT) l tm c phng n
ti u v vn dng phng n vo thc tin. Tuy nhin, trong thc t cng vic ny
li kh phc tp, gy khng t kh khn v lng tng cho nhng i tng quan tm
n n.
gii bi ton QHTT da trn phn mm ng dng Microsoft Excel cn thc hin
theo trnh t sau:
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** Cc bc thc hin
Bc 1: Lp m hnh bi ton (nu bi ton cha lp m hnh)1;
Bc 2: Lp bng s liu tnh ton v vn dng cng c Solver ca Microsoft
Excel gii bi ton QHTT da trn m hnh bc 1;
Bc 3: Kt lun phng n ti u v gi tr ca hm mc tiu (nu c).
Xt bi ton sau y:
Mt doanh nghip sn xut qun o, c 1 my sn xut qun v 1 my sn xut o.
Cng sut ti a ca my dn xut qun l 5000 ci/thng. Cng sut ti a ca my
sn xut o l 10.000 ci/thng. Tng bin ph cho sn xut hng thng l 500 triu
ng. Chi ph sn xut 1 qun l 60.000/ci. Chi ph sn xut o l 40.000/ci. Gi
bn 1 qun l 100.000/ci. Gi bn 1 o l 65.000/ci.
Mc tiu ca DN l ti a ha li nhun. Anh/ch hy tinh s lng qun v o cn
thit v li nhun hng thng ca DN?
Gii:
- Lp m hnh bi ton:
Gi F(x) l tng li nhun; X1 l s lng qun cn thit, X2 l s lng o cn thit
Hm mc tiu:
Tng li nhun : F(x) = (100.000 - 60.000)X1 + (65.000 - 40.000)X2 --> Max
iu kin rng buc:
Rng buc chi ph:
60.000X1 + 40.000X2 500.000.000
Rng buc cng sut qun:
X1 5.000
Rng buc cng sut o:
X2 10.000
Rng buc v s lng:
X1 0; X2 0
- Lp bng s liu tnh ton trn Excel

- Thc hin lnh Solver
Nn a bi ton v dng chnh tc trc khi thc hin bc 2
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Practice.xls
==> Xem hng dn thc hnh ti lp v file Excel km theo

Nh vy, vn dng phm mm Excel gii bi ton QHTT khng nhng lm cho
bi ton QHTT tr nn n gin hn rt nhiu m cn mang ngha kinh t su sc,
bin cc con s kh khan trong m hnh ton hc i vo thc tin cuc sng.
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5. Phn tch hot ng kinh doanh ca doanh nghip
Hot ng ca mt doanh nghip
Bt k loi hnh no, bt k quy m DN ra sao, u c 3 hot ng ging ht nhau:

(1) Hot ng kinh doanh
(2) Hot ng u t
(3) Hot ng ti chnh
Gii hn mn hc ny cung cp k nng tnh ton v tng hp cc ch tiu v: tin
lng, mua bn hng ha, nhp-xut-tn kho hng ha da trn cc cng thc v hm
Excel.
5.1. Tin lng v cc khon trch np theo lng trong doanh nghip
5.1.1. Khi nim

tin lng l biu hin bng tin ca gi tr sc lao ng m ngi lao ng b ra
trong qu trnh sn xut kinh doanh v c thanh ton theo kt qu cui cng. Tin
Trang Minh Trc
27
lng l ngun thu nhp ch yu ca ngi lao ng, va l mt yu t chi ph cu

thnh nn gi tr cc loi sn phm, lao v, dch v. Do o vic chi tr tin lng hp
l, ph hp c tc dng tch cc thc y ngi lao ng hng say trong cng vic,
tng nng sut lao ng, y nhanh tin b khoa hc k thut. Cc DN s dng c hiu
qu sc lao ng nhm tit kim chi ph tng tch ly cho n v.
Cc khon trch np BHXH, BHYT, BNTN, KPC theo quy nh hin hnh
T l %
Ni dung
Ch DN chi
tr trn tng
qu lng
T l %
tnh tr vo
lng
ngi lao
ng
Cng
1. BHXH
16%
6%
22%
2. BHYT
3%
1,5%
4,5%
3. KPC
2%
1%
3%
4. BNTN
1%
1%
2%
22%
9,5%
31,5%
Cng
5.1.2. Cc hnh thc tr lng ph bin trong DN

Tr lng theo thi gian gin n = Lng cn bn + Ph cp theo ch khi hon
thnh cng vic v t yu cu
Mc Lng thng = Mc lng ti thiu theo ngch bc * (h s lng + tng h s
cc khon ph cp c hng theo quy nh)
Tin lng theo sn phm = S lng sp, cng vic hon thnh * n gi tin lng
Tin lng lm thm gi = Tin lng thc tr * 150% or 200% or 300% * S gi
lm thm
Tin lng lm vic vo ban m = Tin lng thc tr * 130% * S gi lm vic vo
ban m
Thc hnh lp bng lng trn Excel
BaiTap Excel.xls
5.2. Mua bn hng ha - tn kho hng ha

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28
5.2.1. Hot ng mua hng ha - vt t
*Cc ch tiu cn tnh ton: Gi tr hng mua, chi ph vn chuyn, thu GTGT u
vo, n phi tr, tin chi. Cc gi tr ny sau khi c tnh ton s lm c s a
vo phn Nhp ca bng nhp-xut-tn kho hng ha, s theo di cng n phi tr v
s qu tin mt, tin gi.
5.2.1. Hot ng bn hng ha
*Cc ch tiu cn tnh ton: Doanh thu bn hng, gi vn hng bn, thu GTGT u
ra, cng n phi tr, thu tin mt-tin gi. Cc gi tr ny sau khi c tnh ton s lm
c s a vo phn xut ca bng nhp-xut-tn kho hng ha, s theo di cng n
phi thu v s qu tin mt, tin gi.
5.2.3. Nhp-xut-tn kho hng ha
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29
-Cn c s liu ca bng mua v bn hng (ly s liu gi vn hng bn)

c t ng a v phn nhp v xut kho ca Bng nhp-xut-tn kho.
- Xc nh tn kho cui k theo cng thc:
Tn kho cui k = Tn u k + Nhp trong k - Xut trong k
Thc hnh trn Excel

6. K nng son tho hp ng thng mi
Hu ht cc cng ty cc nc pht trin lun cao quy trnh
son tho v k kt hp ng hp ng thng mi ca h rt
chi tit, cht ch v d liu c nhng tnh hung him khi xy
ra. V d: ng Bill Gate, trong mt ln phng vn cc ng vin
thi tuyn vo Tp on Microsoft t cu hi: Theo cc
bn u l yu t duy tr s n nh v thnh cng ca cc hot
ng kinh doanh ngy nay ? Mt ng vin tiu biu tr
li: chnh l tnh cht ch ca hp ng. Nhiu ngi khi
nghi ng tnh nghim tc trong cu tr li ca ng vin
ny, nhng Bill Gate khng ngh vy. ng cho ng vin ny
im ti a v nhn anh ta vo lm vic.
Trong khi a s cc Cng ty ca Vit Nam hin nay cha quan tm nhiu n vn
ny, vn s dng nhng mu hp ng khun so, n iu nm cu ba iu, kh
hiu v thm ch lc hu so vi php lut hin hnh. Hu qu l khi thc hin hp
ng rt kh khn, d xy ra tranh chp v thng b thua khi kin tng. Tnh trng
ny do nhiu nguyn nhn: vn ha kinh doanh trng tn hn trng l, quy m kinh
doanh cn nh, cha c bi hc au xt trong giao thng quc t nn cha sc
bit l cn thiu hiu bit php lut v k nng son tho hp ng thng mi.
cng chnh l l do tc gi vit bi ny.
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30
6.1. Nhng im chung cn quan tm khi son tho hp ng thng mi

a) Son tho D tho hp ng trc khi m phn
Son d tho hp ng (bc 1), m phn, sa i b sung d tho (bc 2), han
thin k kt hp ng (bc 3) l mt quy trnh cn thit. Son d tho hp ng
gip cho doanh nghip vn bn ha nhng g mnh mun, ng thi d liu nhng g
i tc mun trc khi m phn. N ging nh mt bn k hoch cho vic m phn,
khi c mt d tho tt coi nh t 50% cng vic m phn v k kt hp ng.
Nu b qua bc 1 ch m phn sau mi son tho hp ng th ging nh va
xy nh va v thit k, nn thng dn n thiu st, s h trong hp ng, c bit
i vi nhng thng v ln.
Trn th trng hin nay c rt nhiu sch vit v hp ng v thng km theo nhiu
mu hp ng cc loi. V d: cun Php lut v hp ng trong thng mi v u
t, do TS. Nguyn Th Dung (ch bin). Doanh nghip nn da vo cc mu hp ng
xem nh l nhng gi cho vic son d tho hp ng. Tuy nhin hp ng
c k kt trn nguyn tc t do v bnh ng, do ni dung ca mi hp ng c
th lun c s khc nhau. Bi n ph thuc vo ch ca cc bn v i hi thc tin
ca vic mua bn mi loi hng ho, dch v l khc nhau, trong cc iu kin, hon
cnh, thi im khc nhau. c bit phi xc nh (d liu) nhng ri ro kinh doanh
no c th hin din trong cc giao dch ca doanh nghip v loi b hay gim thiu
nhng ri ro bng vic s dng cc iu khon hp ng; iu ny cc hp ng
mu thng t khi cp. V d: khi mua hng ha, phi d liu n c nhng tnh
hung him khi xy ra: hng gi, hng nhi; gp bo, lt trong qu trnh vn chuyn,
giao hng; khi tranh chp kin tng th tin ph lut s bn no chu; nhng thit hi
gin tip bn vi phm c phi chu khng? Do vy khng th c mt mu hp ng
no l chun mc, n thng tha hoc thiu i vi mt thng v c th. Doanh
nghip phi phi sa cho ph hp theo mun ca hai bn, ng lm dng mu ch
in mt vi thng s v hon tt bn d tho hp ng.
b) Thng tin xc nh t cch ch th ca cc bn
Doanh nghip v cc c nhn, t chc khc c quyn tham gia k kt hp ng thng
mi, nhng xc nh c quyn hp php v t cch ch th ca cc bn th
cn phi c ti thiu cc thng tin sau:
- i vi t chc, doanh nghip: Tn, Tr s, Giy php thnh lp v ngi i din.
Cc ni dung trn phi ghi chnh xc theo Quyt nh thnh lp hoc Giy chng nhn
ng k kinh doanh hoc Giy php u t ca doanh nghip. Cc bn nn xut trnh,
kim tra cc vn bn, thng tin ny trc khi m phn, k kt m bo hp ng
k kt ng thm quyn.
- i vi c nhn: Tn, s chng minh th v a ch thng tr. Ni dung ny ghi
chnh xc theo chng minh th nhn dn hoc h chiu hoc h khu v cng nn
kim tra trc khi k kt.
c) Tn gi hp ng
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31
Tn gi hp ng thng c s dng theo tn loi hp ng kt hp vi tn hng

ha, dch v. V d: tn loi l hp ng mua bn, cn tn ca hng ho l xi mng, ta
c Hp ng mua bn + xi mng hoc Hp ng dch v + khuyn mi. Hin nhiu
doanh nghip vn cn thi quen s dng tn gi HP NG KINH T theo Php
lnh hp ng kinh t (1989) nhng nay Php lnh hp ng kinh t ht hiu lc,
nn vic t tn ny khng cn ph hp. B lut dn s nm 2005 (s 33/2005/QH11
ngy 14/6/2005 ca Quc Hi nc Cng Ho XHCN Vit Nam) dnh ring Chng
18 quy nh v 12 loi hp ng thng dng, Lut thng mi nm 2005(s
36/2005/QH11 ngy 14/6/2005) cng quy nh v mt s loi hp ng, nn chng ta
cn kt hp hai b lut ny t tn hp ng trong thng mi cho ph hp.
d) Cn c k kt hp ng
Phn ny cc bn thng a ra cc cn c lm c s cho vic thng lng, k kt v
thc hin hp ng; c th l vn bn php lut iu chnh, vn bn u quyn, nhu cu
v kh nng ca cc bn. Trong mt s trng hp, khi cc bn la chn mt vn bn
php lut c th lm cn c k kt hp ng th c xem nh l s la chn
lut iu chnh. V d: mt doanh nghip Vit Nam k hp ng mua bn hng ho
vi mt doanh nghip nc ngoi m c tho thun l: Cn c vo B lut dn s
2005 v Lut thng mi 2005 ca Vit Nam k kt, thc hin hp ng th hai lut
ny s l lut iu chnh i vi cc bn trong qu trnh thc hin hp ng v gii
quyt tranh chp (nu c). Do cng phi ht sc lu khi a cc vn bn php
lut vo phn cn c ca hp ng, ch s dng khi bit vn bn c iu chnh quan
h trong hp ng v cn hiu lc.
e) Hiu lc hp ng
Nguyn tc hp ng bng vn bn mc nhin c hiu lc k t thi im bn sau
cng k vo hp ng, nu cc bn khng c tha thun hiu lc vo thi im khc;
Ngoi tr mt s loi hp ng ch c hiu lc khi c cng chng, chng thc theo
quy nh ca php lut, nh: hp ng mua bn nh, hp ng chuyn nhng d n
bt ng sn, hp ng chuyn giao cng ngh Cc bn phi ht sc lu iu ny
bi v hp ng phi c hiu lc mi pht sinh trch nhim php l, rng buc cc bn
phi thc hin cc ngha v theo hp ng.
Lin quan n hiu lc thi hnh ca hp ng thng mi th vn ngi i din k
kt (ngi k tn vo bn hp ng) cng phi ht sc lu , ngi phi c thm
quyn k hoc ngi c ngi c thm quyn y quyn. Thng thng i vi
doanh nghip th ngi i din c xc nh r trong Giy chng nhn ng k kinh
doanh hoc Giy php u t. Cng vi ch k ca ngi i din cn phi c ng
du (php nhn) ca t chc, doanh nghip . V thm quyn k kt hp ng
thng mi nu nghin cu su rng th cng cn rt nhiu vn phi bn, bn c
c th tham kho thm cun Php lut v hp ng trong thng mi v u t, do TS.
Nguyn Th Dung (ch bin).
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32
6.2. K nng son tho mt s iu khon quan trng ca hp ng thng mi

Thng thng mt vn bn hp ng c r rng, d hiu th ngi ta chia cc
vn ra thnh cc iu khon hay cc mc, theo s th t t nh n ln. Trong phn
ny, tc gi a ra nhng lu , k nng khi son tho mt s vn (iu khon)
quan trng thng gp trong hp ng thng mi.
a) iu khon nh ngha
iu khon nh ngha c s dng vi mc ch nh ngha (gii thch) cc t, cm
t c s dng nhiu ln hoc cn c cch hiu thng nht gia cc bn hoc cc k
hiu vit tt. iu ny thng khng cn thit vi nhng hp ng mua bn hng ha,
dch v thng thng phc v cc nhu cu sinh hot hng ngy. Nhng n rt quan
trng i vi hp ng thng mi quc t, hp ng chuyn giao cng ngh, hp
ng t vn gim st xy dng; bi trong cc hp ng ny c nhiu t, cm t c th
hiu nhiu cch hoc t, cm t chuyn mn ch nhng ngi c hiu bit trong lnh
vc mi hiu. V d: php lut, hng mc cng trnh, quy chun xy dng.
Do vy vic thc hin hp ng c d dng, hn ch pht sinh tranh chp cc bn
phi lm r (nh ngha) ngay t khi k kt hp ng ch khng phi i n khi thc
hin ri mi cng nhau bn bc, thng nht cch hiu. Mt khc khi c tranh chp,
kin tng xy ra th iu khan ny gip cho nhng ngi xt x hiu r nhng ni
dung cc bn tha thun v ra phn quyt chnh xc.
b) iu khon cng vic
Trong hp ng dch v th iu khon cng vic (dch v) m bn lm dch v phi
thc hin l khng th thiu. Nhng cng vic ny khng nhng cn xc nh mt
cch r rng, m cn phi xc nh r: cch thc thc hin, trnh chuyn mn, kinh
nghim ca ngi trc tip thc hin cng vic, kt qu sau khi thc hin dch v. V
d: trong Hp ng t vn v qun l d n, khng nhng cn xc nh r cng vic
t vn, m cn phi xc nh r: cch thc t vn bng vn bn, t vn theo quy chun
xy dng ca Vit Nam, ngi trc tip t vn phi c chng ch t vn thit k xy
dng, s nm kinh nghim ti thiu l 5 nm, tng tham gia t vn cho d n c
quy m tng ng. C nh vy th cht lng ca dch v, kt qu ca vic thc hin
dch v mi p ng c mong mun ca bn thu dch v. Nu khng lm c
iu ny bn thu dch v thng thua thit v tranh chp xy ra trong qu trnh thc
hin hp ng l kh trnh khi.
c) iu khon tn hng
Tn hng l ni dung khng th thiu c trong tt c cc hp ng mua bn hng
ha. thun li cho vic thc hin hp ng v hn ch tranh chp pht sinh, tn
hng cn c xc nh mt cch r rng. Hng ho thng c tn chung v tn ring.
V d: hng ho go (tn chung), go t, go np (tn ring). Nn khi xc nh tn
hng phi l tn ring, c bit vi cc hng ho l sn phm my mc thit b. Tu
tng loi hng ho m cc bn c th la chn mt hoc nhiu cch xc nh tn hng
sau y cho ph hp: Tn + xut x; tn + nh sn xut; tn + ph lc hoc Catalogue;
Trang Minh Trc
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tn thng mi; tn khoa hc; tn km theo cng dng v c im; tn theo nhn
hng ho hoc bao b ng gi.
Lu : Khng phi tt c cc loi hng ho u c php mua bn trong thng mi
m ch c nhng loi hng ho khng b cm mi c php mua bn. Ngoi ra i
vi nhng hng ho hn ch kinh doanh, hng ho kinh doanh c iu kin, vic mua
bn ch c thc hin khi hng ho v cc bn mua bn hng ho p ng y cc
iu kin theo quy nh ca php lut. Vn ny hin nay c quy nh ti mt s
vn bn sau: Lut thng mi 2005 ti cc iu: iu 25, iu 26, iu 32, iu 33;
Ngh nh s: 59/N-CP ngy 12/06/2006 v hng ho, dch v cm kinh doanh, hn
ch kinh doanh v kinh doanh c iu kin; Ngh nh s:12/N CP ngy
23/01/2006 v mua bn, gia cng, i l hng ho quc t v Thng t s: 04/TTBTM ngy 06/04/2006.
d) iu khon cht lng hng ho
Cht lng hng ho kt hp cng vi tn hng s gip cc bn xc nh c hng
ho mt cch r rng, chi tit. Trn thc t, nu iu khon ny khng r rng th rt
kh thc hin hp ng v rt d pht sinh tranh chp. Di gc php l cht
lng sn phm, hng ho l: tng th nhng thuc tnh, nhng ch tiu k thut,
nhng c trng ca chng, c xc nh bng cc thng s c th o c, so snh
c ph hp vi cc iu kin hin c, th hin kh nng p ng nhu cu ca x hi
v ca c nhn trong nhng iu kin sn xut, tiu dng xc nh, ph hp vi cng
dng ca sn phm hng ho (iu 3, Ngh nh s: 179/N-CP ngy 21/10/2004
quy nh qun l Nh nc v cht lng sn phm, hng ho).
Ni chung cht lng sn phm, hng ho c th hin thng qua cc ch tiu k
thut v nhng c trng ca chng. Mun xc nh c cht lng hng ho th tu
theo tng loi hng ho c th xc nh, da vo cc ch tiu v c l, cc ch tiu
v ho hc hoc cc c tnh khc ca hng ho .
Nu cc bn tho thun cht lng hng ho theo mt tiu chun chung ca mt quc
gia hay quc t th c th ch dn ti tiu chun m khng cn phi din gii c th.
V d: cc bn tho thun: cht lng da giy theo tiu chun Vit Nam theo Quyt
nh s: 15/Q- BCN, ngy 26/05/2006 v vic ban hnh tiu chun ngnh Da
Giy. Vn bn ny c th a vo mc ti liu km theo ca hp ng.
e) iu khon s lng (trng lng)
iu khon ny th hin mt lng ca hng ho trong hp ng, ni dung cn lm r
l: n v tnh, tng s lng hoc phng php xc nh s lng. V d: Trong hp
ng mua bn xy dng xc nh s lng cc bn c th la chn mt trong cc
cch sau: theo trng lng tnh (kilgam, t, tn), theo mt khi, theo toa xe, toa tu,
hay theo khoang thuyn.
i vi hp ng mua bn hng ho quc t th cn phi quy nh c th cch xc
nh s lng v n v o lng bi h thng o lng ca cc nc l c s khc
bit. i vi nhng hng ho c s lng ln hoc do c trng ca hng ho c th
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t thay i tng, gim s lng theo thi tit th cng cn quy nh mt dung sai (t
l sai lch) trong tng s lng cho ph hp.
f) iu khon gi c
Cc bn khi tho thun v gi c cn cp cc ni dung sau: n gi, tng gi tr v
ng tin thanh ton. V n gi c th xc nh gi c nh hoc a ra cch xc nh
gi (gi di ng). Gi c nh thng p dng vi hp ng mua bn loi hng ho c
tnh n nh cao v gi v thi hn giao hng ngn. Gi di ng thng c p dng
vi nhng hp ng mua bn loi hng gi nhy cm (d bin ng) v c thc hin
trong thi gian di. Trong trng hp ny ngi ta thng quy nh gi s c iu
chnh theo gi th trng hoc theo s thay i ca cc yu t tc ng n gi sn
phm.
V d: Trong hp ng mua bn st xy dng (st cy phi 16), hai bn xc nh gi
l: 200.000 ng/cy nhng loi thp cy ny c sn xut t nguyn liu thp nhp
khu v gi thp nhp khu bn bn khng lm ch c nn bo lu iu khon
ny l: Bn bn c quyn iu chnh gi tng theo t l % tng tng ng ca gi
thp nguyn liu nhp khu.
g) iu khon thanh ton
Phng thc thanh ton l cch thc m cc bn thc hin ngha v giao, nhn tin khi
mua bn hng ho. Cn c vo c im ring ca hp ng, mi quan h, cc iu
kin khc m cc bn c th la chn mt trong ba phng thc thanh ton sau y
cho ph hp:
Phng thc thanh ton trc tip: khi thc hin phng thc ny cc bn trc tip
thanh ton vi nhau, c th dng tin mt, sc hoc hi phiu. Cc bn c th trc tip
giao nhn hoc thng qua dch v chuyn tin ca Bu in hoc Ngn hng. Phng
thc ny thng c s dng khi cc bn c quan h bun bn lu di v tin tng
ln nhau, vi nhng hp ng c gi tr khng ln.
Phng thc nh thu v tn dng chng t (L/C) l hai phng thc c p dng ph
bin i vi vic mua bn hng ho quc t, thc hin phng thc ny rt thun tin
cho c bn mua v bn bn trong vic thanh ton, c bit l m bo c cho bn
mua ly c tin khi giao hng. V th tc c th th Ngn hng s c trch nhim
gii thch v hng dn cc bn khi la chn phng thc thanh ton ny.
Lu : Vic thanh ton trc tip trong cc hp ng mua bn hng ho gia cc
thng nhn Vit Nam vi nhau hoc vi c nhn, t chc khc trn lnh th Vit
Nam ch c s dng ng tin Vit Nam ch khng c s dng cc ng tin ca
quc gia khc, ng tin chung Chu u (ngoi t), theo iu 4, iu 22 Php lnh
ngoi hi 2005.
h) iu khon pht vi phm
Pht vi phm l mt loi ch ti do cc bn t la chn, n c ngha nh mt bin
php trng pht, rn e, phng nga vi phm hp ng, nhm nng cao thc tn
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trng hp ng ca cc bn. Khi tho thun cc bn cn da trn mi quan h, tin

tng ln nhau m quy nh hoc khng quy nh v vn pht vi phm. Thng
thng, vi nhng bn hng c mi quan h thn thit, tin cy ln nhau, uy tn ca cc
bn c khng nh trong mt thi gian di th h khng quy nh (tho thun)
iu khon ny. Cn trong cc trng hp khc th nn c tho thun v pht vi phm.
Mc pht th do cc bn tho thun, c th n nh mt s tin pht c th hoc a ra
cch thc tnh tin pht linh ng theo % gi tr phn hp ng vi phm. Theo B lut
dn s (iu 422): Pht vi phm l s tho thun gia cc bn trong hp ng, theo
bn vi phm c ngha v phi np mt khon tin cho bn b vi phm; mc pht vi
phm do cc bn tho thun. Nhng theo Lut thng mi (iu 301) th quyn tho
thun v mc pht vi phm ca cc bn b hn ch, c th: Mc pht i vi vi phm
ngha v hp ng hoc tng mc pht i vi nhiu vi phm do cc bn tho thun
trong hp ng nhng khng qu 8% gi tr phn ngha v hp ng b vi phm. Do
vy, cc bn khi tho thun v mc pht phi cn c vo quy nh ca Lut thng
mi la chn mc pht trong phm vi t 8% tr xung, nu cc bn tho thun mc
pht ln hn (v d 12%) th phn vt qu (4%) c coi l vi phm iu cm ca
php lut v b v hiu.
Cc trng hp vi phm b p dng ch ti pht cc bn cng c th tho thun theo
hng c vi phm cc tho thun trong hp ng l b pht hoc ch mt s vi phm
c th mi b pht. V d: tho thun l: Nu bn bn vi phm v cht lng hng ho
th s b pht 6% gi tr phn hng ho khng ng cht lng. Nu ht thi hn thanh
ton m bn mua vn khng tr tin th s b pht 5% ca s tin chm tr.
j) iu khon bt kh khng
Bt kh khng l s kin php l ny sinh ngoi mun ch quan ca cc bn, nh
hng trc tip n vic thc hin hp ng k. l cc s kin thin nhin hay
chnh tr x hi nh: bo, l lt, hn hn, ng t, ni la, chin tranh, bo ng, nh
cng, khng hong kinh t. y l cc trng hp thng gp lm cho mt hoc c hai
bn khng th thc hin c hoc thc hin khng ng cc ngha v ca mnh. Khi
mt bn vi phm hp ng do gp s kin bt kh khng th php lut khng buc phi
chu trch nhim v ti sn (khng b pht vi phm, khng phi bi thng thit hi).
Trn thc t, nu khng tho thun r v bt kh khng th rt d b bn vi phm li
dng bt kh khng thoi thc trch nhim dn n thit hi cho bn b vi phm.
Trong iu khon ny cc bn cn phi nh ngha v bt kh khng v quy nh ngha
v ca bn gp s kin bt kh khng. V d: iu khon bt kh khng:
- nh ngha S kin bt kh khng l s kin xy ra mt cch khch quan khng th
lng trc c v khng th khc phc c mc d p dng mi bin php cn
thit v kh nng cho php;
- Bn gp s kin bt kh khng phi thng bo ngay cho bn kia bit v phi cung cp
chng c chng minh s kin bt kh khng l nguyn nhn trc tip dn ti vic
vi phm hp ng.
Trang Minh Trc
36
k) iu khon gii quyt tranh chp

i vi vic la chn gii quyt ti Trng ti hay ti To n th tho thun phi ph
hp vi quy nh ca php lut, c th:
Trng hp th nht: Hp ng mua bn hng ho gia cc thng nhn vi cc t
chc, c nhn khc khng phi l thng nhn khi c tranh chp th do To n c thm
quyn gii quyt. Cc bn khng th la chn Trng ti gii quyt theo iu 1,
iu 7, iu 10 Php lnh Trng ti ngy 25/02/2003 v iu 2 Ngh nh s:
25/N-CP ngy 15/01/2004.
Trng hp th hai: Hp ng mua bn hng ho gia thng nhn vi thng nhn
khi c tranh chp th cc bn c quyn la chn hnh thc gii quyt ti Trng ti hoc
ti To n; nu c s tham gia ca thng nhn nc ngoi th cc bn cn c th la
chn mt t chc Trng ti ca Vit Nam hoc la chn mt t chc Trng ti ca
nc ngoi gii quyt.
Khi cc bn la chn hnh thc gii quyt tranh chp ti Trng ti th tho thun phi
nu ch danh mt t chc Trng ti c th, v d: Mi tranh chp pht sinh t hoc
lin quan n hp ng ny s c gii quyt ti Trung tm trng ti quc t bn
cnh Phng thng mi v cng nghip Vit Nam. Nu ch tho thun chung chung
l: trong qu trnh thc hin hp ng nu c tranh chp s c gii quyt ti Trng
ti tha thun ny v hiu.
Ring i vi hp ng mua bn hng ho gia thng nhn Vit Nam vi thng
nhn nc ngoi th cc bn cn phi quan tm n vic la chn lut p dng khi gii
quyt tranh chp l: lut ca bn mua, lut ca bn bn hay lut quc t (cc cng c
quc t v d: Cng c Vin nm 1980 v mua bn hng ho). y l vn ht
sc quan trng, trnh nhng thua thit do thiu hiu bit php lut ca nc ngoi
hay php lut quc t th thng nhn Vit Nam nn chn lut Vit Nam p dng
cho hp ng thng mi.
Tm li: Ni dung ca hp ng hon ton do cc bn tho thun v quyt nh cho
ph hp vi nhng iu kin hon cnh, loi hng ho, dch v c th; tuy nhin,
nhng tho thun phi khng vi phm cc iu cm ca php lut. Hp ng bng
vn bn l mt hnh thc k kt hp ng quan trng, thm ch bt buc trong hot
ng thng mi nh: hp ng mua bn hng ho quc t, hp ng mua bn nh. So
vi hnh thc bng li ni li ni gi bay th hnh thc vn bn giy trng mc
en gp phn hn ch vic cc bn tr mt trong qu trnh thc hin hp ng.
Nhng ngc li nu khng ch trng vic son tho hp ng th li bt sa g cht
hoc t mua dy buc mnh. c mt vn bn hp ng r rng, cht ch, d c,
d hiu, d thc hin, m bo c quyn li cho cc bn, hn ch tranh chp v
gim thiu r ro trong thng mi. i hi cc bn phi thn trng, hiu bit php lut
v c k nng, kinh nghim thc t trong vic son tho, m phn k kt hp ng
thng mi.(xem Ph lc 2: Cc mu hp ng thng dng)
Trang Minh Trc
37
7. Phng php vit mt bo co hot ng kinh doanh

7.1. Bo co khi qut kt qu hot ng kinh doanh thc hin trong k (thng,
qu, nm), hoc cc nm trc
Cn c vo bo co kt qu hot ng kinh doanh (bo co thu nhp) phn tch nh
gi khi qut tnh hnh kinh doanh ca cng ty trong qu kh. Gii thch tm tt tnh
hnh tng gim cc ch tiu ln trn bo co KQHKD.
V d: Bng phn tch khi qut ca cng ty ABC vi s liu 2006 v 2007
Phn tch cc ch tiu quan trng nh hng n kt qu kinh doanh ca cc nm bo

co (nm 2007) so snh vi nm 2006 thy c s tng gim v c cu ca cc
khon mc.
T bng phn tch khi qut trn kt hp vi cc s sch chi tit c lin qua tin hnh
chia tch bo co KQHKD thnh nhng ch tiu chi tit ph hp vi i tng cn
phn tch. Thc hin cc bc tip theo sau y:
Trang Minh Trc
38
7.1.2. Bo co tnh hnh doanh thu
Phn tch nguyn nhn tng gim v thay i c cu doanh thu tng loi hng ha, sn
phm, dch v.
7.1.3. Bo co thc hin chi ph
Trong qu trnh hot ng kinh doanh, doanh nghip phi lun lun quan tm n vic
qun l chi ph, v mi ng chi ph b ra u c nh hng n li nhun. V vy vn
quan trng t ra cho nh qun tr doanh nghip l phi kim sot chi ph ca doanh
nghip.
v Chi ph l ph tn ti nguyn, lao ng, vt cht v phi c gn lin vi mc
ch kinh doanh
v Chi ph l mt trong cc yu t trung tm trong cng tc H SXKD ca nh
qun tr. nh hng trc tip n li nhun, ti sn, s tn ti v pht trin ca
DN
Nhn thc, tin liu mt cch ng n, khoa hc v chi ph l tin cc nh

qun tr i n cc quyt nh hp l.
a) Bo co chi ph tng qut
Trang Minh Trc
39
Bo co chi ph sn xut nm 2006-2007

Ch tiu
2006
2007
I. Chi ph nguyn vt liu trc tip

1. Nguyn liu tn kho u k
2. Nguyn liu mua vo trong k
3. Tng gi tr nguyn liu c th s dng trong k
(1) + (2)
4. Tr nguyn liu tn kho cui k

5. Tng gi tr nguyn liu c s dng trong k
(3)- (4)
6. Tr nguyn liu s dng cho sn xut chung

7. Tr nguyn liu s dng cho qun l v bn hng
8. Chi ph nguyn liu trc tip pht sinh trong k
(7)
(5) - (6) -
II. Chi ph tin lng trc tip

III. Chi ph sn xut chung
9. chi ph sn xut pht sinh trong k
(III)
(8) + (II) +
10. Cng sn phm d dang u k

11. Tng chi ph sn xut c tnh trong k
(9) + (10)
12. Tr sn phm d dang cui k

13. Chi ph sn xut phn b trong k
(11) - (12)
14. Cng thnh phm tn kho u k

15. Gi tr hng c sn ch bn
(13) + (14)
16. Tr thnh phm tn kho cui k

17. Chi ph hng bn trong k
Trang Minh Trc
40
b). Tnh ton mc tit kim (bi chi) chi ph

Chnh lch
Ch tiu
Doanh thu
K hoch
Thc hin
S tin
1000
1200
200
20
800
960
160
20
80
80
140
162
T sut chi ph
14
13.5
Li nhun
60
78
6.5
Gi vn hng bn
T sut gi vn hng bn
Chi ph hot ng
T sut li nhun
0
22
15.7
-0.5
18
0.5
7.1.4. Bo co li nhun thun t hot ng kinh doanh

Li nhun thun t hot ng kinh doanh c tnh theo cng thc:
LN thuan t HKD = DT ban hang &cung cap DV Cac khoan giam tr DT Giavon hang ban + DT HTC CPTC CPH
y l li nhun do kt qu hot ng kinh doanh chnh em li (bn hng ha,DV +

hot ng ti chnh). Cn tin hnh phn tch cc nguyn nhn c bn nh hng n
kt qu chung ca cng ty.
Trn c s phn tch cc s liu bo co nu trn, a ra nhng xut.gii php,
kin ngh nhm nng cao hiu qu hot ng SXKD cho k ti.
7.2. K thut son tho bo co v thuyt trnh vi ng dng MSOffice
7.2.1. To lin kt n bng tnh Excel trong trang Word
Sau khi hon thnh bo co kt qu qu trnh sn xut kinh doanh, k hoch kinh
doanh cng nh cc d n qua tnh ton cc bng s liu trn bng tnh Excel. Bc
tip theo chng ta s dng word lp bo co bng vn bn trnh cp trn. Qu trnh
ny s s dng nhng bng s liu thit lp t Excel. thun tin cho vic thay
i, iu chnh s liu, ta thc hin nhng i tng bng tnh (Insert object) vo
Word.
C 2 cch thc hin: nhng khng lin kt v nhng c lin kt
Nhng khng lin kt: khi thay i s liu ca d liu ch (i tng nhng
trong word), d liu ngun khng c cp nht.
Trang Minh Trc
41
Nhng c lin kt: khi thay i s liu ca d liu ch (i tng nhng trong
word), d liu ngun c cp nht.
C Thao tc:
-
Ti trang bng tnh Excel chn vng bng tnh cha s liu mun copy sang
Word, click phi chut chn Copy.
Quay sang Word chn menu Edit\Paster SpecialTrong hp thoi Paster

Special chn Microsoft Excel 2003 Worksheet Object, chn nt Paster Link,
ri OK
Khi mun thay i d liu, trn trang Word bm p chut vo vng bng tnh,
thc hin hiu chnh d liu v bm nt save trn Excel.
- Click chut phi vo vng bng tnh trang Word chn Update Link
7.2.2. To mc lc t ng trong Word
Khi lp cc bo co kinh t k thut, c bit i vi cc bi tiu lun, lun vn c
nhiu mc v cc bng s liu, th. Yu cu to mc lc l iu tt yu v mang
tnh bt buc. Chng ta hy khai thc tnh nng hu ch ny ca MSWord, t y khi
c s thay i trn cc mc, ta ch cn thc hin cp nht li mc lc.
C To mc lc t ng
B1: nh dng cc Styte Heading1, Heading2, Heading3,. Theo mun
B2: t tr chut ti tiu mi mc trong Word ri chn Styte tng ng vi cc
cp .
Trang Minh Trc
42
B3: t tr chut ti v tr mun to mc lc, chn menu: Insert \ Reference \ Index and
Tables i vi MSWord 2003 (chn menu: Reference\Table of Contents\ . i vi
MSWord 2007). Xut hin hp thoi
B4. Ti Formats chn kiu nh dng mc lc c thit k sn ca Word (nn chn

From template). Bm OK Word t ng to mc lc
C To danh mc hnh (bng, th,.) t ng

B1: Chn New Style xut hin hp thoai
t tn Style ti mc Name (v d: Dmbang), ti Style based on chn: Table of

figures, thc hin nh dng Style mi phn Formatting. Bm OK hon thnh to
Trang Minh Trc
43
Style DMBang ( to danh mc bng t ng). Tng t to mi Style Dmhinh (

to danh mc hnh t ng)
B2: t tr chut ti tiu mi bng s liu ri chn Style: DMBang
B3: t tr chut ti tiu mi hnh ri chn Style: DMHinh
B4: t tr chut ti v tr mun to danh mc bng hay danh mc hnh. Chn Menu:
Insert\Table of Figures. Xut hin hp thoi:
Tip tc bm vo nt
xut hin hp thoi
Chn Style l Dmbang hoc Dmhinh ty theo tnh hung. Bm OK 2 ln Word t

ng to danh mc bng hoc danh mc hnh.
7.2.3. Ngt trang (break)
Quy tc chung khi lp mt bo co hay mt ti liu bt k (chuyn , lun vn tt
nghip, bo nghin cu,) th ch c nh s trang (1,2,3...) k t trang chnh thc.
Nhng phn u nh: tm tt, mc lc, danh mc vit tt, danh mc bng, danh mc
Trang Minh Trc
44
hnh,... khng c nh s trang, nu c th phi khc vi s th t ca nhng tranh

chnh thc (v d: i, ii, iii, vi,....). lm c iu ny i vi MSWord, thc hin
cc bc sau:
F i vi Word 2000 2003:

-
Vo Menu: Insert\Break...
- Trong phn Section break types chn Next page, bm OK
F i vi Word 2007:
-
Vo Menu: Page Layout\Breaks...
- Trong phn Section Breaks chn Next Page
Trang Minh Trc
45
Nh vy ta chia ra c 2 vng khc nhau trong Word, mi vng s quy nh

nhng nh dng v cch nh s th t trang khc nhau trn Header and Footer. C
th, ta tip tc thc hin ngt (break) cc trang Word thnh cc phn on (section)
khc nhau ty theo tnh hung thc t,, khi ta thay i nh dng v nh s th t trn
phn on ny s khng nh hng n phn on khc.
Ch : Khi thc hin thay i trn phn on sau phn Header anh Footer phi b
chn mc Link to Previous(mc nh c chn) trn thanh cng c Header and
Footer.
Hnh minh ha trn Word 2003
Hnh minh ho trn Word 2007

7.2.4. Thit lp bo co thuyt trnh bng Powerpoint
Khi thuyt trnh bng Powerpoint nn thit k slide p, d nhn, trnh cu k, s dng
qu nhiu hiu ng gy cm gic kh chu cho ngi xem. Ty theo thi gian cho
php bo co vin gii hn s lng slide thch hp. Ch nn trnh by nhng bng s
liu cn thit v quan trng km theo hnh v th gip ngi xem d hnh dung hn
l bng s liu ton l s. Khng vit qu nhiu trn slide, ch nu nhng chnh; bo
co vin phi t thuyt trnh nhm tng sc thuyt phc v gy n tng vi ngi
xem.
Tng t nh Word, c th nhng bng tnh Excel vo slide hoc to lin kt n file
khc v a ch website.
Thc hnh
8. K nng vit th thng mi 2
Th thng mi c xem l hnh thc truyn thng u tin n ngi bn ang
mun tin hnh kinh doanh. Mt l th kinh doanh km c th gy ra mt tc ng
tiu cc n vic kinh doanh ca bn. Ngc li, nhng bc th c vit tt s a
Ngun: Tp ch lut hc thng 11/2008
Trang Minh Trc
46
n nhng mt tc ng tt p cho doanh nghip ca bn v c th dn n tng li

nhun v thnh cng ln hn cho bn.
V th, vit th thng mi l mt trong nhng k nng cn thit lm vic hiu qu
hn v thc t hn trong th trng ton cu ngy nay.
8.1 Quy tc vit th thng mi
- S dng ging vn chuyn nghip (Use a professional tone)
Ngn ng gin d, ngn ng tn gu ch c th dnh cho nhng l th thn mt. L th
kinh doanh ca bn phi th hin c s thn thin nhng chuyn nghip. Ngi vit
th nn c gng th hin mt ging iu tng th l t tin, lch s v chn thnh, s
dng nhng cch nhn mnh ph hp v khch quan trong ngn ng. V quan trng
hn, l th nn mang phong cch v thi ca chnh bn, chc hn bn cng khng
mun th ca bn c nh n c vit bng mt ci my.
- Vit r rng (Write clearly)
Khng nh quan im ca bn ngay t u bc th ca bn. trnh gy ra bt k s
kh hiu no, hy s dng ngn ng n gin, sc tch. Khng c gii thng cho
cch s dng ngn ng to tt v qu chuyn su trong mt l th kinh doanh c bit
l nu ngi c ca bn l khng quen thuc vi cc t v phi lng ph thi gian
tm hiu xem bn mun ni iu g. T hn na, nu bn khng thc s quen thuc vi
nhng t ng , bn t lm cho mnh ging nhng mt k vng v nhng li thch
ph trng. V chc chn l khng tt cho cng vic ca bn. B qua cc thut ng
cng nghip v thay vo hy chn nhng t ng thc t gi s ch ca ngi
c ca bn.
T chc thng tin trong l th ca bn mt cch hp l. a nhng nhm thng tin
lin quan vi nhau vo nhng on vn ring bit. Nu vit mt l th di v nhiu
thng tin, hy xem xt sp xp thng tin thnh cc an vi phn u (subheads).
- Thuyt phc (Be persuasive)
Thit lp mt mi quan h tch cc vi ngi c ca bn ngay t u bc th. Nu
bn c mi lin h vi ngi c bn gp h trc y hoc c mt ng
nghip chung,hy cp n n trong on gii thiu ca bn. Cho d ngi c c
ng vi quan im ca bn hay khng, iu quan trng vn l tm thy nn tng
chung v xy dng quan im ca bn t .
Nu c th, hy tm hiu ngi c ca bn d on anh y hoc c y s phn ng
li nh th no khi c bc th ca bn. Xc nh nhu cu, mong mun, hoc vn
c th ca h, sau phc tho gii php ca bn. Cung cp bng chng trong cc v
d hoc cc kin chuyn gia cng c quan im ca bn.
Trang Minh Trc
47
Kt lun bc th ca bn vi mt li ku gi hnh ng. Ghi r nhng g ngi c

ca bn cn phi lm t c cc gii php mong mun v sau nh cng nu r
nhng nh tip theo ca bn.
- Thn thin v khim tn (Be friendly and modest)
Cc l th hay nht l nhng l th c cht ging i thoi v c ln nghe nh th
bn ang ni chuyn vi chnh ngi c. Hy t mnh vo v tr ca ngi c
v by t s thn thin theo chng mc m ch cho php. Cng ng bao gi m t
v cng ty ca bn nh l mt cng ty khng th mc sai lm v lun lun ng. Hy
c gng khng tr li theo kiu bo th m hy c gng vit sao cho thnh tht, khim
tn v by t kin nh mt nh .
- Lun kim tra tht cn thn (Proofread)

Hy kim tra nhiu ln chc chn rng l th khng c li chnh t,ng php hoc
li dng du cu. Mt l th nhiu li s li mt n tng tiu cc lu di. Bn
cng phi chc chn rng khng c mt phn no trong l th gy hiu lm v
truyn ti ht quan im ca bn .Khng quan trng mt bc th di ngn th no,
iu quan trng l thng ip ca bn c truyn t hiu qu.
Cui cng, l th ca bn phi l d c, d scan v in n. ng thm tht qu nhiu
hnh nh,bng tnhvo th .
8.2. Cch vit th cho hng-gii thiu sn phm
Ch trng vo khch hng
Khch hng ch mun bit 1 iu duy nht: h c g khi s dng sn phm ca bn,
l quy lut tm l. Ni thng ra, h chng g n cng ty ln sn phm ca bn
c, h ch mun bit n nhng ci li m h s nhn c m thi. V vy, khi vit
Trang Minh Trc
48
th cho hng, hy s dng nhiu v trc tip nhng i t bn, anh, ng, b thay
v ti, chng ti. Hy nh l bn ang bn hng cho khch ch khng phi bn cho
chnh
mnh.
Tng t, hy nghin cu th trng mc tiu bit c tm l mua hng ca h,
bit c iu g khin khch hng ca mnh nhanh chng mc v chi tin.
To c s ch ngay tc th
Bn ch c vi giy lm cho khch hng tm n sn phm ang c cho bn.
V th hy tn dng c hi v ni th no ginh c s ch ca khch hng
ngay tc th.
cp n li ch ca sn phm ngay headline u tin mt cch ngn gn, duyn
dng v trc tip. Mt headline ch nn cha khng qu 17 t, nu khng n s khng
th pht huy hiu qu.
Thm ph
Ph gip cho mt l th cho hng d c v c v bt di dng hn ng thi
nhn mnh thm nhng li ch ca sn phm m bn ang cho bn. C 3-4 on hy
thm 1 phn ph nhm cng c v tm tt li ni dung chnh.
Cu c ngn gn v phi c phn on tt
Hy vit nhng cu ngn v chia thnh nhiu on, mi on ch nn c t 4 n 5 cu
v tp trung vo chnh nhm gip ngi c d c, d hiu v d tip thu hn.
C nhng bng chng thuyt phc
Nhng chng thc ny s l mt cng c rt hu ch. V tm l, khch hng thng
b nh hng bi kin ca ngi khc, c bit l kin ca nhng chuyn gia ting
tm. Ting ni ca h s l bng chng thuyt phc khch hng tin tng hn vo sn
phm c bn.Cc gii thng, bng khen, chng nhn chng hn nh chng nhn
hng Vit nam cht lng cao hay cc tiu chun nh ISO cng c xem l
nhng bng chng rt thuyt phc. Hy bit cch s dng cng c ny mt cch
kho lo, hiu qu v trung thc.
Nn s dng cc gch u dng
Hy s dng tht nhiu cng c ny trong bn tho ca bn. Mi ngi thng rt
thch c nhng ti liu c trnh by kiu gch u dng v n cho cm gic ngn
gn, c ng, tn thi gian. Do , hy lit k nhng li ch v im mnh ca bn
di dng cc gch u dng thm hiu qu tc ng.
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49
ng dng nhng t ng mang ngha ph nh

Hn ch n mc thp nht vic dng nhng t ng mang ngha ph nh bng cch
chuyn chng sang ngha khng nh. ng s dng nhng t nh phc tp, sai
lm, m hy vit thng xuyn nhng t kiu nh d dng, chc chn. Nhng
tnh t mang ngha ph nhn hoc tiu cc s lm thit hi ln n kt qu cng vic,
bi chng d to ra nhng cm gic tiu cc ni ngi tip nhn.
Mi cho hp dn
Mt li mi cho hp dn ng gp 25% thnh cng ca th cho hng, song n rt
thng hay b b qun. Hy tng tng bn ang cho bn mt sn phm no vi
tht nhiu qu tng hp dn cho khch hng. Lm th no cho hng ca bn cng
to c n tng v quan tm ? Hy khuch i gi tr ca nhng mn qu khuyn
mi km theo. Bn cng c th dng c th thut ny c gng to cho khch hng cm
gic rng gi tr ca cc qu tng cn ln hn gi tr ca sn phm ang cho bn. Tht
s l c nhng ngi mua sn phm ch v nhng qu tng i km m thi. (c b ni
tr mua 1 ln 7kg bt nm Knor c c 1 b 7 chic t thu tinh trong sut.)
Yu cu t hng
Tht l thiu st khi bn ni v sn phm, li ch, hng dn s dng cng nh mi
th thng tin lin quan khc nhng cui cng li khng mi gi ngi ta t hng.
i vi thng mi in t cng vy, ng bao gi khch hng thot ra khi
website ca bn m khng chi tin t mua mn g . To mt ng link kiu
nh hy click vo y t hng". Hy hng dn mt cch tht r rng, t m v d
hiu.Bn cn phi ni cho khch hng bit h phi lm g tip theo c th mua hng
ca bn mt cch d dng tin li nht.
Ti bt
Dnh t nht 2 dng cho ti bt bi y l phn khch hng thng c nhiu nht
ngoi headline. ng qun vit phn ny nu bn khng mun b qua nhng c hi
tt c c nhng khch hng tim nng.
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50
PH LC 1: HNG DN CI T TOOL DATA ANALYSIS V SOLVER

1. i vi MS Excel 2007
Bc 1: Chy Excel , bm vo nt
gc tri thanh Menu s xut hin popup sau,
bm chn nt Excel Options nh hnh sau
Bc 2: Chn Add-Ins, ti Manage bm chn Excel-Add-Ins ri bm nt
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51
Bc 3: Xut hin mn hnh Add-Ins, trong vng Add-Ins availabble tch chn vo
Analysis ToolPak v Solver Add-in. Cui cng bm nt OK
Vy l chng ta thm c 2 cng c trn vo Excel.

s dng cc cng c ny trn thanh menu chnh chn Data, nhn sang gc bn phi
s thy ngay. By gi ch cn click chut vo l s dng thi.
2. i vi MS Excel 2000 2003

Vo Menu Tools\Add-Ins ri lm theo hng dn bc 3 phn trn
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52
PH LC 2: CC MU HP NG THNG DNG
CNG HA X HI CH NGHA VIT NAM
c lp T do Hnh phc
-------------
HP NG MUA BN HNG HA
S: - HMB
-
Cn c Lut thng mi 2005 v cc vn bn hng dn thi hnh ca cc cp, cc ngnh;
Cn c vo n cho hng (t hng hoc s thc hin tha thun ca hai bn).
Hm nay ngy . Thng .. nm

Ti a im: ..............................................................................................................................................
Chng ti gm:
Bn A
-
Tn doanh nghip: ...............................................................................................................................
a ch tr s chnh: .............................................................................................................................
in thoi: . Fax: .....................................................................................................
Ti khon s: .......................................................................................................................................
M ti ngn hng: ................................................................................................................................
i din l: ..........................................................................................................................................
Chc v: ..............................................................................................................................................
Giy y quyn (nu thay gim c k) s: ngy . Thng .. nm .................................
Do .. chc v k.
Bn B
-
Tn doanh nghip: ...............................................................................................................................
a ch tr s chnh: .............................................................................................................................
in thoi: . Fax: .....................................................................................................
Ti khon s: .......................................................................................................................................
M ti ngn hng: ................................................................................................................................
i din l: ..........................................................................................................................................
Chc v: ..............................................................................................................................................
Giy y quyn (nu thay gim c k) s: ngy . Thng .. nm .................................
Do .. chc v k
Trang Minh Trc
53
Hai bn thng nht tha thun ni dung hp ng nh sau:

iu 1: Ni dung cng vic giao dch
1. Bn A bn cho bn B:
S
th
t
Tn hng
n v
S lng
n gi
Thnh tin
Ghi ch
Cng
Tng gi tr bng ch: ................................................................................................................................

2. Bn B bn cho bn A:
S
th
t
Tn hng
n v
S lng
n gi
Thnh tin
Ghi ch
Cng
Tng gi tr (bng ch): ....................................................................................................................................

iu 2: Gi c
n gi mt hng trn l gi .. theo vn bn ..(nu c) .. ca ..........................................
iu 3: Cht lng v quy cch hng ha
1. Cht lng mt hng c quy nh theo .................................................................................
2.
............................................................................................................................................................
3.
............................................................................................................................................................
Trang Minh Trc
54
iu 4: Bao b v k m hiu
1. Bao b lm bng: ..................................................................................................................................
2. Quy cch bao b .. c .. kch thc ..................................................
3. Cch ng gi: .....................................................................................................................................
Trng lng c b: .....................................................................................................................................
Trng lng tnh: .......................................................................................................................................
iu 5: Phng thc giao nhn
1. Bn A giao cho bn B theo lch sau:
S
th
t
Tn hng
n v
S lng
Thi gian
a im
Ghi
ch
S lng
Thi gian
a im
Ghi
ch
2. Bn B giao cho bn A theo lch sau:

S
th
t
Tn hng
Trang Minh Trc
n v
55
3. Phng tin vn chuyn v chi ph vn chuyn do bn ...

chu.
4. Chi ph bc xp (mi bn chu mt u hoc ........................................................................................ )
5. Quy nh lch giao nhn hng ha m bn mua khng n nhn hng th phi chu chi ph lu
kho bi l ng-ngy. Nu phng tin vn chuyn bn mua n m bn bn
khng c hng giao th bn bn phi chu chi ph thc t cho vic iu ng phng tin.
6. Khi nhn hng, bn mua c trch nhim kim nhn phm cht, quy cch hng ha ti ch. Nu
pht hin hng thiu hoc khng ng tiu chun cht lng v.v th lp bin bn ti ch,
yu cu bn bn xc nhn. Hng ra khi kho bn bn khng chu trch nhim (tr loi hng
c quy nh thi hn bo hnh).
Trng hp giao nhn hng theo nguyn ai, nguyn kin, nu bn mua sau khi ch v nhp kho
mi hin c vi phm th phi lp bin bn gi c quan kim tra trung gian (Vinacontrol) n xc
nhn v phi gi n bn bn trong hn 10 ngy tnh t khi lp bin bn. Sau 15 ngy nu bn bn
nhn c bin bn m khng c kin g th coi nh chu trch nhim bi thng l hng
.
7. Mi l hng khi giao nhn phi c xc nhn cht lng bng phiu hoc bin bn kim
nghim; khi n nhn hng, ngi nhn phi c :
-
Giy gii thiu ca c quan bn mua;
Phiu xut kho ca c quan bn bn;
Giy chng minh nhn dn.
iu 6: Bo hnh v hng dn s dng hng ha

1. Bn bn c trch nhim bo hnh cht lng v gi tr s dng loi hng cho
bn mua trong thi gian l thng.
2. Bn bn phi cung cp mi n v hng ha mt giy hng dn s dng (nu cn).
iu 7: Phng thc thanh ton
1. Bn A thanh ton cho bn B bng hnh thc .. trong thi gian ...........................................
2. Bn B thanh ton cho bn A bng hnh thc .. trong thi gian ...........................................
iu 8: Cc bin php bo m thc hin hp ng (nu cn).
Lu : Ch ghi ngn gn cch thc, tn vt bo m v phi lp bin bn ring.
iu 9: Trch nhim vt cht trong vic thc hin hp ng
1. Hai bn cam kt thc hin nghim tc cc iu khon tha thun trn, khng c n
phng thay i hoc hy b hp ng, bn no khng thc hin hoc n phng nh ch
thc hin hp ng m khng c l do chnh ng th s b pht ti % gi tr ca
hp ng b vi phm (cao nht l 12%).
2. Bn no vi phm cc iu khon trn y s phi chu trch nhim vt cht theo quy nh ca
cc vn bn php lut c hiu lc hin hnh v pht vi phm cht lng, s lng, thi gian,
a im, thanh ton, bo hnh v.v mc pht c th do hai bn tha thun da trn khung
pht Nh nc quy nh trong cc vn bn php lut v hp ng kinh t.
Trang Minh Trc
56
iu 10: Th tc gii quyt tranh chp hp ng

1. Hai bn cn ch ng thng bo cho nhau tin thc hin hp ng. Nu c vn g bt li
pht sinh cc bn phi kp thi thng bo cho nhau bit v tch cc bn bc gii quyt (cn lp
bin bn ghi ton b ni dung).
2. Trng hp cc bn khng t gii quyt c mi a v tranh chp ra ta n.
iu 11: Cc tha thun khc (nu cn)
Cc iu kin v iu khon khc khng ghi trong ny s c cc bn thc hin theo quy nh
hin hnh ca cc vn bn php lut v hp ng kinh t.
iu 12: Hiu lc ca hp ng
Hp ng ny c hiu lc t ngy . n ngy ...............................................................................
Hai bn s t chc hp v lp bin bn thanh l hp ng ny sau khi ht hiu lc khng qu 10 ngy.
Bn .. c trch nhim t chc v chun b thi gian a im thanh l.
Hp ng ny c lm thnh bn, c gi tr nh nhau. Mi bn gi bn.
I DIN BN A
Chc v
I DIN BN B
Chc v
K tn
K tn
(ng du)
(ng du)
Trang Minh Trc
57

c lp T do Hnh phc
-----------------------------------
HP NG
TRIN KHAI NG DNG KHOA HC K THUT
S:
/2011/STCBPH-CGHT
-
Cn c Lut Thng mi s 36/2005/QH 11, c Quc hi nc Cng ha x hi ch ngha Vit

Nam kha XI, k hp th 7 thng qua ngy 14/6/2005;
Cn c Quyt nh 1422/2010/Q-BTC ngy 18/06/2010 ca B trng B Ti chnh ban hnh

Quy ch t chc v hot ng ca Trung tm Chuyn giao cng ngh v H tr k thut trc
thuc Cc Tin hc v Thng k ti chnh;
Cn c nhu cu v nng lc ca hai bn,

Hm nay, ngy 21 thng 06 nm 2011, ti tnh Bnh Phc, chng ti gm:
Bn A: PHNG TI CHNH - K HOCH HUYN B P

i din
: .........................................................................................................................
Chc v
: .......................................................................................................................
a ch
: ........................................................................................................................
in thoi
: ...................................................FAX : .....................................................
S ti khon
: .........................................................................................................................
M ti
: .........................................................................................................................
Bn B: TRUNG TM CHUYN GIAO CNG NGH V H TR K THUT

i din
: B Ng Th Phi Nga
Chc v
: Gim c
a ch
: S 28 Trn Hng o H ni
in thoi
: 04 22 20 28 88
S ti khon
: 120.10.00.035555.5
M ti
: Ngn hng u t v Pht trin Vit Nam Chi nhnh S giao dch 1 - HN.
FAX: 04 22 20 81 29
Sau khi bn bc, tha thun cng nhau thng nht k kt Hp ng Trin khai ng dng
khoa hc k thut vi cc iu khon di y.
iu 1: Ni dung hp ng
Bn B nhn o to hng dn s dng phn mm k ton Ngn sch v ti chnh x KTXA
p ng Lut K ton, Lut Ngn sch, Quyt nh s 94/2005/Q-BTC ngy 12/12/2005 ca B
trng B Ti chnh v vic ban hnh Ch k ton ngn sch v ti chnh x, cp nht h
Trang Minh Trc
58
thng mc lc ngn sch theo Quyt nh s 33/2008/Q-BTC, v cp nht h thng chng t k ton
ban hnh theo Quyt nh s 120/2008/Q-BTC.
iu 2: Trch nhim ca cc bn
Trch nhim ca Bn B:
-
Cung cp b a chng trnh v ti liu hng dn s dng phn mm K ton Ngn sch v ti
chnh x KTXA.
Trin khai tp hun, o to hng dn cho cc n v theo danh sch ng k ca Bn A s dng

phn mm K ton ngn sch v ti chnh x KTXA.
Nng cp, chnh sa chng trnh trong thi gian bo hnh 01 nm k t ngy nghim thu.
Bo hnh h tr k thut t xa 01 nm k t ngy cp bn quyn.
Trch nhim ca bn A:
-
C cn b k ton c trnh tin hc c bn tham d tp hun s dng phn mm K ton ngn

sch v ti chnh x KTXA.
Chuyn tr kinh ph cho Bn B thc hin cc cng vic theo ni dung hp ng.
iu 3: Gi tr hp ng v phng thc thanh ton

-
Kinh ph trin khai o to hng dn s dng phn mm k ton Ngn sch v ti chnh x
KTXA cho 01 n v l: 4.000.000 ng/n v (Bn triu ng chn/n v).
Cn c s lng thc t cc n v nhn chng trnh v bn quyn s dng, hai bn lm bin bn

thanh l.
Bn A s thanh ton 100% tng gi tr hp ng bng tin mt hoc chuyn khon ngay sau khi
hai bn k bin bn thanh l.
iu 4: B sung hp ng
Hai bn cam kt thc hin ngha v ca mnh theo ni dung ca hp ng. Cc vng mc, pht
sinh trong qu trnh thc hin hp ng s c thng bo bng vn bn cng xem xt, gii quyt
v thng nht phng n x l.
Trng hp cn b sung hoc thay i ni dung ca hp ng phi c s nht tr ca hai bn v
c hai bn k vo vn bn Ph lc b sung ca hp ng.
iu 5: Chm dt hp ng
Bn A s c quyn chm dt hp ng bng vn bn, trng hp chm dt hp ng m khng do
li ca Bn B, Bn A s bi thng cho Bn B tt c cc chi ph pht sinh c tho thun cho n
thi im chm dt hp ng.
Nu vic chm dt hp ng do bn B gy ra bn B phi hon tr ton b s tin Bn A tm
ng hoc thanh ton cho bn B, ng thi phi chu pht vi mc pht tng ng 5% gi tr hp
ng.
iu 6: Cc cam kt khc
Trang Minh Trc
59
Hai bn cam kt thc hin y ngha v ca mnh nu trong hp ng. Trong qu trnh thc
hin, nu c vng mc s cng bn bc gii quyt trn tinh thn v li ch i bn.
Trng hp pht sinh nhng bt ng khng gii quyt c th v vic s a ra To n kinh t
thnh ph H Ni. Quyt nh ca To n kinh t thnh ph H Ni l quyt nh cui cng m hai
bn buc phi tun theo. Mi chi ph cho vic gii quyt tranh chp ti to n kinh t s do bn thua
kin chu, tr khi c tho thun khc.
Hp ng ny c hiu lc k t ngy k, mi sa i, b sung hp ng ch c gi tr khi c tho
thun bng vn bn chnh thc gia hai bn.
Hp ng c lm thnh 04 bn c gi tr php l nh nhau, mi bn gi 02 bn.
I DIN BN A
I DIN BN B
GIM C
Ng Th Phi Nga
Trang Minh Trc
60
CNG HO X HI CH NGHA VIT NAM

c lp - T do - Hnh phc
----------------------------------BIN BN NGHIM THU - THANH L HP NG
S:
/2011/STCBPH-CGHT
Cn c Lut Thng mi s 36/2005/QH 1 ca Quc hi nc Cng ho x hi ch ngha

Vit Nam kho XI, k hp th 7 thng qua ngy 27/6/2005;
Cn c Quyt nh 1422/2010/Q-BTC ngy 18/06/2010 ca B trng B Ti chnh ban
hnh Quy ch t chc v hot ng ca Trung tm Chuyn giao cng ngh v H tr k thut trc
thuc Cc Tin hc v Thng k ti chnh;
Hm nay, ngy ..... thng ..... nm 2011, ti tnh Bnh Phc, chng ti gm:
PHNG TI CHNH - K HOCH HUYN B P
Bn A:
i din
: ...................................................................................................................
Chc v
: .........................................................................................................................
a ch
: ...........................................................................................................................
in thoi
: ..................................................FAX : ............................................................
S ti khon
: .........................................................................................................................
M ti
: ..........................................................................................................................
Bn B: TRUNG TM CHUYN GIAO CNG NGH V H TR K THUT

i din
: B Ng Th Phi Nga
Chc v
: Gim c
a ch
: S 28 Trn Hng o H ni
in thoi
: 04 22 20 28 88
S ti khon
: 120.10.00.035555.5
M ti
: Ngn hng u t v Pht trin Vit Nam Chi nhnh S giao dch 1, HN.
FAX: 04 22 20 81 29
Cn c vo hp ng trin khai ng dng khoa hc k thut s:

ngy 21/06/2011 gia Bn A v Bn B.
/2011/STCBPH-CGHT k
Sau khi hon tt vic trin khai o to chng trnh k ton Ngn sch v ti chnh x
KTXA vi cc ni dung nh bn hp ng k kt. Hai bn thng nht tin hnh thanh l hp ng
vi ni dung sau :
Tng s tin ca hp ng l: 4.000.000 ng/n v x 07 n v = 28.000.000 ng
Bng ch: Hai mi tm triu ng chn
Trang Minh Trc
61
S tin trn c Bn A thanh ton bng tin mt hoc chuyn khon v ti khon ca
Bn B ngay sau khi k bin bn thanh l m bo cc chi ph phc v cng vic nh
trong hp ng k.
Bin bn ny c lm thnh 04 bn c gi tr php l nh nhau, mi bn gi 02 bn./.
I DIN BN A
I DIN BN B
GIM C
Ng Th Phi Nga
Trang Minh Trc
62

c lp T do Hnh phc
-----------------------------------------
HP NG GIAO NHN THU KHO ST

A IM D KIN XY DNG CNG TRNH
Hp ng s /HKS
-
Cn c B lut dn s s: 33/2005/QH11 ngy 14/06/2005 ca Quc Hi nc Cng

Ha XHCN Vit Nam v vn bn hng dn thi hnh ca cc cp, cc ngnh.
Cn c Quy ch v HKT trong XDCB t: B Xy dng Trng ti kinh t Nh nc;
Cn c bin bn xc nhn kt qu u thu ngy thng nm (nu c). Chng ti gm

c:
Hm nay ngy ti
Chng ti gm:
Bn A (ch u t)
-
Tn doanh nghip: (hoc c quan)
a ch tr s chnh: .
in thoi: ....
Ti khon s: .
M ti ngn hng:..
i din l ng (b) .
Chc v:
Giy y quyn s .. (Nu k thay th trng) vit ngy . thng nm ...
Do .. Chc v. k
Bn B (n v kho st)
-
Tn doanh nghip: (hoc c quan).
a ch tr s chnh: ..
in thoi: ..
Ti khon s:
M ti ngn hng: .
i din l ng (b) ..
Chc v: .
Giy y quyn s .. (Nu k thay th trng) vit ngy .. thng .. nm ..
Trang Minh Trc
63
Do .. Chc v k
Hai bn thng nht k hp ng vi cc iu khon sau:

iu 1: Ni dung cng tc kho st
1. Cng tc o t a hnh: Phi bo m chnh xc khch quan v s liu v.v
2. Xc nh kt cu ca cht t ti a im kho st c nh hng ti vic xy dng cng trnh.
3. Xc nh cc mch nc ngm, cc khi rng trong lng t khu kho st.
4. C kt lun da trn nhng cn c khoa hc v kh nng xy dng cng trnh d kin hay
khng?
iu 2: Thi hn thc hin
Ton b cc ni dung kho st bn B tin hnh trong thi gian l ngy tnh t ngy n ngy
iu 3: Tr gi hp ng
Tng tr gi ton b cc hot ng kho st v khu hao cc phng tin k thut s dng trong
kho st a im xy dng cng trnh trn l ng.
iu 4: Phng thc thanh ton
Thanh ton bng chuyn khon 100% qua ngn hng (hoc bng tin mt theo 1 t l theo
tha thun).
iu 5: Trch nhim bn A
1. Xc nh chnh xc tim, mc v gii hn a im kho st.
2. Cung cp cc ti liu cn thit v a im ny.
3. Nu chnh xc v d kin cng trnh s xy dng bn B c ni dung yu cu kho st c
th.
4. Thanh ton ng gi tr hp ng v ng thi hn.
iu 6: Trch nhim bn B
1. Phi thc hin ng quy trnh, quy phm, t cc thng s k thut nu trong yu cu, phng
n kho st.
2. Cung cp cc s liu kho st chnh xc, khch quan, ng yu cu v ng thi hn.
3. Chu trch nhim php l v s liu kho st cung cp.
iu 7: iu khon thi hnh
Hai bn cam kt thc hin ng cc iu khon tha thun trong hp ng, bn no vi phm s
phi chu trch nhim theo quy nh ca php lut.
Hp ng c hiu lc t ngy
Trang Minh Trc
64
Trong qu trnh thc hin nu c vng mc g hai bn t bn bc gii quyt. Hp ng ny c

lp thnh . Bn c gi tr nh nhau. Mi bn gi bn.
I DIN BN A
I DIN BN B
Chc v
Chc v
(K tn, ng du)
(K tn, ng du)
Trang Minh Trc
65
TI LIU THAM KHO

1. Bi Th Tm, Gio trnh Gii cc bi ton ti u v thng k trn MS Excel, Vin
khoa hc v cng ngh Vit Nam.
2. ng Cnh Thc - Trn Thanh Thi- Trn Thanh Phong (2004), ng dng MS
Excel trong kinh t, Chng trnh ging dy kinh t Fulbright Phng my tnh 2004.
3. Ng Th Thun v ng s (2007), Gio trnh tin hc ng dng, Trng i hc
Nng nghip H Ni.
4. Nguyn Ngc Anh-Nguyn nh Chc-on Quang Hng (2008), Phn tch
thng k s dng Excel, Deposen.
5. Thnh vin Gii php Excel (2008), Cng thc v hm Excel, Ban qun tr Gii
php Excel.
6. Vn X (1993), Gio trnh kinh t lng, Trng i hc Cn Th.
7. Mai Vn Nam (2008), Gio trnh nguyn l thng k kinh t, NXB Gio dc Vit
Nam.
Trang Minh Trc
66

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BI GING

Ths Trang Minh Trc

7.2.2. To mc lc t ng trong Word......................................................................................... 42

Phng php s d gim dn theo mt mc c nh (fixed-declining balance

DB = (cost tng khu hao cc k trc) * rate

Khu hao k u v k cui l nhng trng hp c bit:

Vi k u, DB() s dng cng thc = cost * rate * month / 12

Trang Minh Trc

Tnh s tin khu hao trong tt c cc k ca mt ti sn c gi tr khi mua vo l

Hy thay i factor, nu khng mun s dng phng php s d gim dn

Tt c cc tham s phi l nhng s dng.

Salvage : Gi tr thu hi c ca ti sn (hay l gi tr ca ti sn sau khi khu hao)

Rate v Nper phi s dng n v tnh ton nht qun vi nhau. V d: Vi

Tt c cc i s th hin s tin mt "mt i" (nh gi tit kim, mua tri

Mt ngi gi vo ngn hng $10,000 vi li sut 5% mt nm, v trong cc

= FV(5%, 10, -200, -10000, 1) = $18,930.30

Nu r1 = r2 = r3 =...rn = r, ngha l cc mc li sut l c nh trong sut k u t,

Cn nu cc mc li sut ny khc nhau, th dng hm FVSCHEDULE(),

Tnh khon tin nhn c sau ba nm ca mt khon u t $10,000; bit rng

= FVSCHEDULE(10000, {0.09, 0.1, 0.12}) = $13,429

= 0 : Tnh li vo cui mi k (mc nh)

Rate v Nper phi s dng n v tnh ton nht qun vi nhau. V d: Vi

C l nn ni mt cht v khi nim "nin kim" (annuities): Mt nin kim l

Trong cc hm v nin kim k trn, tin mt c chi tr th hin bng s m,

(my hin th s m l do y l s tin phi chi ra)

Vy t by gi bn phi gi vo ngn hng l 115,66 triu ng

Nu RATE() bo li #VALUE! (do khng hi t), hy th vi cc gi tr khc

Nper v Guess phi s dng n v tnh ton nht qun vi nhau. V d: Vi

C l nn ni mt cht v khi nim "nin kim" (annuities): Mt nin kim l

Trong cc hm v nin kim k trn, tin mt c chi tr th hin bng s m,

Li sut hng thng (d on li sut l 10%/nm):

Tnh li sut mi nm cho mt khon vay 10 triu trong 2 nm, mi nm phi

= RATE(2, -1, 10, -12) = 19%

Rate v Nper phi s dng n v tnh ton nht qun vi nhau. V d: Vi

Trang Minh Trc

Kt qu (s tin) do hm PMT() tr v bao gm tin gc v tin li, nhng

Dong tien thuan cua d an = dong tien vao dong tien ra

Trang Minh Trc

- NPV() s dng th t cc gi tr value1, value2, ... nh l th t lu ng tin mt.

NPV() ch tnh ton vi k bt u vo trc ngy ca lu ng tin mt value1

Hm NPV() cng lm vic tng t hm PV(), l hm tnh gi tr hin ti, ch

Hm NPV() c lin quan mt thit vi hm IRR(), l hm tnh t sut lu hnh

Tnh NPV cho mt d n u t c vn ban u l $40,000, li sut chit khu

Trang Minh Trc

Hin gi rng (NPV) ca d n ni trn trong 5 nm u l kh thi v:

Tnh NPV cho mt d n u t 4 nm c chi ph ban u l $10,000 tnh t

Hin gi rng (NPV) ca d n ni trn l kh thi v:

Cc s trong dates s c t ng ct b phn l nu c.

Nu c bt k i s no khng phi l s, XNPV() s tr v gi tr li

Nu c bt k i s no trong dates khng phi l ngy thng hp l, XNPV()

Trang Minh Trc

Nu c bt k i s no trong dates trc ngy bt u, XNPV() s tr v gi

Nu s lng values v s lng dates khng tng ng, XNPV() s tr v gi

Ngy thu chi

Mt d n u t c chi ph tnh n thi im d n bt u i vo hot ng

= IRR({-100000000, 30000000, 30000000, 30000000, 30000000, 30000000}) = 15%

Mt d n u t c chi ph tnh n thi im d n bt u i vo hot ng

IRR sau 2 nm:

= IRR({-70000000, 12000000, 15000000, 18000000, 21000000}) = -2%

C php: = MIRR(values, finance_rate, reinvest_rate)

Mt d n u t c s vn vay ban u l $120,000 (USD) vi li sut hng

Vy d n ch kh thi khi thc hin sau 5 nm.

Tnh t sut hon vn ca d n cho mt chui cc lu ng tin mt (dng tin)