Bi 1: Trong 8 gi cng nhn sn xut c 16 sn phm c tng gi tr l 80

la.
Hi: gi tr tng sn phm lm ra trong ngy v gi tr ca 1 sn phm l bao
nhiu, nu:
a. Nng sut lao ng tng ln 2 ln
b. Cng lao ng tng ln 1.5 ln.
Tr li:
a. Gi tr tng sn phm trong ngy khng thay i; Gi tr ca 1 sn phm s h
t 5 xung cn 2,5 la.
b. Gi tr tng sn phm trong ngy l 120 la; Gi tr ca 1 sn phm khng
i.
Bi 2: Trong qu trnh sn xut sn phm, hao mn thit b v my mc l
100.000 la. Chi ph nguyn liu, vt liu v nhin liu l 300.000 la.
Hy xc nh chi ph t bn kh bin nu bit rng gi tr ca 1 sn phm l
1.000000 la v trnh bc lt l 200%.
Tr li: 200.000 la.
Bi 2 :
Theo cng thc :
W=c+v+m (1)
W - Tng gi tr sp
C - T bn bt bin ( chi ph u t nguyn vt liu + hao mn )
V - T bn kh bin ( tin lng )
M - Gi tr thng d
C = 300k + 100k = 400k USD
m = (m/v).100% = 200% m/v = 2 lp vo ( 1 )
Ch : m th hin trnh bc lt ca TB
1000k = 400k + v + 2v 600k = 3v v = 200k (USD)
Bi 3: C 100 cng nhn lm thu, sn xut 1 thng c 12.500 n v sn
phm vi chi ph t bn bt bin l 250.000 la. Gi tr sc lao ng 1 thng
ca 1 cng nhn l 250 la, m = 300%.
Hy xc nh gi tr ca 1 n v sn phm v kt cu ca n.
Tr li: 28 la; (20 c + 2v + 6m)
Bi 3 :
CT : w = c + v + m (1)
t k l gi tr 1 sp Tng gi tr sp = 12500k
Lng/ thng = 250 USD , c 100 CN v = 250.100 ( v chi ph tr lng cho
CN )
m = (m/v).100% = 300% m/v = 3 lp vo (1) ta c :
12500k = 250,000 + 250.100 + 250.100.3 k = 28
Cch thit lp kt cu ca 1 sp, chia 2 v cho tng s sp :
w(1 sp) = 20c + 2v + 6m .

Bi 4: Nm 1923, tin lng trung bnh ca 1 cng nhn cng nghip ch bin
M l 1.238 la/nm, cn gi tr thng d do 1 cng nhn to ra l 2.134 la.
n nm 1973, nhng ch tiu trn tng ln tng ng l 1.520 la v 5.138
la.
Hy xc nh trong nhng nm thi gian ca ngi cng nhn lao ng cho
mnh v cho nh t bn thay i nh th no, nu ngy lm vic 8 gi ?
Tr li: - Thi gian lao ng cn thit gim t 2,94 gi xung 1,83 gi
- Thi gian lao ng thng d tng t 5,06 gi ln 6,17 gi
Bi 4 :
Nm 1923 , t l m/v = 2.134 / 1.238 = 1.72
(1)
t l trn cng bng t l ca thi gian lao ng thng d / thi gian lao ng
thit yu
m + v = 8 (2)
gii 1,2) , ta c
m = 5.06 (h) , v = 2.94 (h)
Lm tng t vi nm 1973 , kt lun nh phn bi

Bi 5: T bn u t 900. 000 la, trong b vo t liu sn xut l 780.000

la. S cng nhn lm thu thu ht vo sn xut l 400 ngi.
Hy xc nh khi lng gi tr mi do 1 cng nhn to ra, bit rng t sut gi
tr thng d l 200%.
Tr li: 900 la.
Bi 5 :
T l m/v = 2 m = 2v
TB kh bin = TB b ra TB bt bin = 900k 780k = 120k
v = 120k m = 240k gi tr mi do CN lm ra = m + v = 360k USD
400 ngi sx ra 360k USD 1 ngi sx ra 900 USD

Bi 6: C 200 cng nhn lm vic trong 1 nh my. C 1 gi lao ng, 1 cng

nhn to ra lng gi tr mi l 5 la, m= 300%. Gi tr sc lao ng mi ngy
ca 1 cng nhn l 10 la.
Hy xc nh di ca ngy lao ng. Nu gi tr sc lao ng khng i v
trnh bc lt tng ln 1/3 th khi lng gi tr thng d m nh t bn chim
ot trong 1 ngy tng ln bao nhiu?
Tr li: 8 gi ; M tng ln 2000 la.
Theo bi , gi tr sc lao ng ca mi cng nhn trong 1 ngy l 10 $
m/v = 3 m = 3v thi gian lao ng thit yu = thi gian lao ng
Lu : thi gian lao ng = tg lao ng tt yu + tg lao ng thng d
t tng gi tr 1 cng nhn lm ra trong 1 ngy l b :
b = 10 b = 40 $
Do c 1h 1 cng nhn lm ra c 5 $ nn tng s gi 1 ngy 1 CN phi lm l:
40/5 = 8h


Ta c M = m.V vi m = 3 , V = 200.10 = 2000 $ ( V - Tin lng )
nu tng m ln 1/3 vy M tng 1 lng = 1/3 . m.V = 2000 $.
Bi 7: T bn ng ra 1.000000 la, trong 700.000 la b vo my mc v
thit b, 200.000 la b vo nguyn liu, m= 200%.
Hy xc nh: S lng ngi lao ng s gim xung bao nhiu % nu: Khi
lng gi tr thng d khng i, tin lng cng nhn khng i, m tng ln l
250%.
Tr li: 20%

Bi 7 :
Tin lng cho CN ( V ) = 1000k 700k 200k = 100k $
M = m.V = 2.100k = 200k $
Khi m tng ln 250% tc l t l m/v = 2.5
Lc ny ta c M = 2.5.V
Do M = M = const nn 2.5 V = 200k V = 80k
Ta thy V gim t 100k 80k mt lng bng 20k $, do tin lng ko i nn
s lng ngi lao ng s gim mt lng t l tng ng vi tng s tin
lng l 0.2.100% = 20 %

Bi 8: Ngy lm vic 8 gi, m = 300%. Sau nh t bn ko di ngy lao ng

ln 10 gi. Trnh bc lt sc lao ng trong x nghip thay i nh th no
nu gi tr sc lao ng khng i. Nh t bn tng thm gi tr thng d bng
phng php no.
Tr li: m tng n 400% ; phng php sn xut gi tr thng d tuyt i.
Bi 9: C 400 cng nhn lm thu. Thot u ngy lm vic l 10 gi, trong thi
gian mi cng nhn to ra gi tr mi l 30 la, m = 200%.
Khi lng v t sut gi tr thng d ngy thay i nh th no nu ngy lao
ng gim 1 gi nhng cng lao ng tng 50%, tin lng vn gi
nguyn? Nh t bn tng thm gi tr thng d bng phng php no ?
Tr li: M tng t 8.000 n 12.200 la ; m = 305% ; Phng php bc lt gi
tr thng d tuyt i.
Dap an :
1 ngy lao ng 10h , tng gi tr 1 cng nhn lm ra trong thi gian l
30$ nn lng lm trong 1 h = 30/10 = 3 $
Do m = 200% nn m/v = 2 thi gian lao ng tt yu = 1/3 tng thi gian =
10/3
Theo bi :
Gim 1h ngy lao ng tc l cn 10 1 = 9h nhng li tng tip 50% tc
l phi lm trong 9 + 0,5.9 = 13.5h , tin lng gi nguyn tc l tg lao ng tt
yu c gi nguyn = 10/3 h
M = m.V = 2 . 400 . 10/3 .3 = 8000 $
M = m.V= ( 13.5-10/3 ) / ( 10/3 ) . 4000 = 12200 $
vy khi lng gi tr thng d M tng t 8000 12200 v m = 3.05 .100% =
305 %
Bi 10: Ngy lm vic 8 gi, thi gian lao ng thng d l 4 gi. Sau , do

tng nng sut lao ng trong cc ngnh sn xut vt phm tiu dng nn hng
ho nhng ngnh ny r hn trc 2 ln. Trnh bc lt lao ng thay i
nh th no, nu di ngy lao ng khng i? Dng phng php bc lt
gi tr thng d no?
Tr li: m tng t 100% ln 300% ; phng php bc lt gi tr thng d tng
i.
Hng dn:
Ban u TGLD Ct = 4g v TGLD TD = 4g
Do hng ha r hn trc 2 ln nn gi tin cng thc t thp hn trc 2 ln
nh vy TGLD CT = 2g va TGLDTD = 6g
lc ny m' = 6/2x100 = 300%
Bi 11: Chi ph trung bnh v t bn bt bin cho 1 n v hng ho trong 1
ngnh l 90 la, chi ph t bn kh bin l 10 la, m = 200%. Mt nh t bn
sn xut trong 1 nm c 1000 n v hng ho. Sau khi p dng k thut mi,
nng sut lao ng sng trong x nghip ca nh t bn tng ln 2 ln. S
lng hng ho sn xut cng tng ln tng ng.
T sut gi tr thng d thay i nh th no trong x nghip ca nh t bn
so vi t sut gi tr thng d trung bnh ca ngnh. Nh t bn trong nm thu
c bao nhiu gi tr thng d siu ngch?
Tr li: m tng ln 500%, tng m siu ngch l 30.000 la.
Ch : T sut thng d trung bnh tng ng vi m = 100 %

Do tng nng sut nn i sng lao ng ca cng nhn tng 2 ln

Thi gian lao ng thit yu gim 2 ln
Theo bi ta c m = 200% m/v = 2
TB kh bin v = 10 $ m = 20 $
Do ngy cng ko thay i ( m+v = const ) nn khi v gim xung cn 5 $ th m
tng ln 25 $
m (sau khi tng nng sut) = m/v = 25/5 .100% = 500%

Nu sn xut vi t sut TB , m = 100% th gi tr thng d (m) s l 10 $

Khi sn xut vi iu kin bi ra th m = 25 $
Chnh lch gia GTTD mi ny vi GTTD TB = GTTD siu ngch = 15 $
Do sn lng tng theo tng ng vi nng sut nn lng sn phm sn xut
c s = 2.1000 = 2000 sp
m (siu ngch) = 2000.15 = 30000 $
Bi 12: Trc kia sc lao ng bn theo gi tr. Sau tin lng danh ngha
tng ln 2 ln, gi c vt phm tiu dng tng 60%, c gi tr sc lao ng do
cng lao ng tng v nh hng ca cc yu t lch s, tnh thn tng
35%.
Hy tnh tin lng thc t tht s thay i nh th no?
Tr li: 92,6%
P tay nn mi mi ra , Hic :
- tin cng tng 2 ln va gi c tng 60% th ch s tin cng thc t l
200.100%/160=125%
- gi tr sc lao ng tng 35% nn tin cng thc t gim xung ch cn
125.100/135=92.6% so vi lc cha tng lng
Bi 13: T bn ng trc 600.000 la, c :v = 4 :1, m 100%.
Hi sau bao nhiu nm trong iu kin ti sn xut gin n, t bn c

bin thnh gi tr thng d t bn ho?

Tr li: sau 5 nm.
Sn xut vi quy m gin n tc l quy m ln sau ko i so vi ln sn xut
trc . Nh TB chm dt chu trnh ny khi gi tr thng d bng ng vi TB ng
trc , tc l = 600k $
Ta c : c/v = 4 , c + v = 600k $ nn v = 120k $
Do m/v = 1 nn m = 120k $
gi n l s nm tch ly lng GTTD = TB ng trc
Ta c : 120k . n = 600k n = 5 nm
Ch : ch khi s tin thng d tch ly c qua mt s qu trnh ti sn xut n
gin nht nh bng vi TB ng trc th sau , TB mi bt u TB ha GTTD
tc l bt u chi kiu bc lt theo pp tuyt i & tng i

Bi 14: Khi t chc sn xut, nh t bn kinh doanh ng trc 50 triu la,

trong iu kin cu to hu c ca t bn l 9 :1. Hy tnh t sut tch lu, nu
bit rng mi nm 2,25 triu la gi tr thng d bin thnh t bn v trnh
bc lt l 300%.
Tr li: 15%
Tng t Bi 13 , ta tnh c v = 5tr $ , do m = 300% nn m = 3v = 15tr $
Do TB trch ra t 15 tr ny 2.25 tr tip tc u t vo sx cho ln ti sx sau (
hay phc v TB ), phn cn li TB dng tiu dng (u t ch khc , mua
qun o, xe my v.v .) nn :
T sut tch ly = 2,25/15 .100% = 15 %
Bi 15: T bn ng trc l 100.000 la, c :v = 4 :1, m = 100%, 50% gi tr
thng d c t bn ho. Hy xc nh lng gi tr thng d t bn ho tng
ln bao nhiu, nu trnh bc lt tng n 300%.
Tr li: Tng 20.000 la
Bi 16: T bn ng trc l 1.000000 la, c : v l 4 :1. S cng nhn lm thu
l 2.000 ngi. Sau t bn tng ln 1.800000 la, cu to hu c ca t
bn tng ln l 9 :1.
Hi nhu cu sc lao ng thay i nh th no, nu tin lng ca mi cng
nhn khng thay i.
Tr li: gim 200 ngi.
Tng t cc bi trc ta tnh c v1 = 200000, v2 = 180000
v1 tng ng vi 2000 cng nhn nn v2 tng ng vi 1800 cng nhn
gim 200 ngi
Bi 17: T bn ng trc 500.000 la. Trong b vo nh xng 200.000
la, my mc, thit b l 100.000 la. Gi tr ca nguyn liu, nhin liu v vt
liu ph gp 3 ln gi tr sc lao ng.
Hy xc nh tng s: t bn c nh, t bn lu ng, t bn bt bin, t bn
kh bin.
Tr li:
Tng s t bn c nh l 300.000 la ; Tng s t bn lu ng l 200.000
la
Tng s t bn bt bin l 450.000 la ; Tng s t bn kh bin l 50.000

la.
L thuyt
TB lu ng = Gi tr nguyn , nhin , vt liu + tin lng
TB c nh = Hao mn my mc , thit b
TB bt bin = c (hao mn + tin mua nguyn nhin vt liu)
TB kh bin = v (tin lng)
Bi 18: Ton b t bn ng trc l 6 triu la, trong gi tr nguyn vt liu
l 1,2 triu la, nhin liu, in l 200.000 la, tin lng 600.000 la. Gi
tr my mc v thit b sn xut gp 3 ln gi tr nh xng v cng trnh. Thi
gian hao mn hon ton ca chng l 10 v 25 nm.
Hy tnh tng s tin khu hao sau 8 nm.
Tr li: 2,72 triu la.
Tin mua my moc + thu nh xng = 6tr 1,2tr 0.2tr 0.6tr = 4tr
Do t l l 3 : 1 nn :
Tin mua my mc = 3 tr $ Hao mn ht trong 10 nm
Tin thu nh xng = 1 tr $ Hao mn ht trong 25 nm
Trong 8 nm :
My mc hao mn ht 3/10 . 8 = 2,4 tr $
Nh xng = 1/25 . 8 = 0,32 tr $
Tng cng hao mn ht 2,72 $

Bi 19: Mt c my c gi tr 600.000 la, d tnh hao mn hu hnh trong 15

nm. Nhng qua 4 nm hot ng gi tr ca cc my mi tng t gim i
25 %.
Hy xc nh s tn tht do hao mn v hnh ca c my .
Tr li: 110.000 la.
Hao mn hu hnh trong 1 nm l 600000/15 = 40000 $
Sau 4 nm gi tr ca ci my d tnh s gim i 1 lng = 40000.4=160000
$
Vy gi tr hot ng ca ci my ny cn sau 4 nm l 600k 160k = 440k $
Do hao mn v hnh l 25% trong 4 nm nn lng hao mn v hnh l
0,25.440k = 110k $

Bi 20: T bn ng trc l 3,5 triu la, trong t bn c nh l 2,5 triu

la, t bn kh bin l 200.000 la. T bn c nh hao mn trung bnh trong
12,5 nm, nguyn nhin vt liu 2 thng mua 1 ln, t bn kh bin quay 1 nm
10 ln.
Hy xc nh tc chu chuyn ca t bn.
Tr li: 0,5 nm.
TBCD hao mn trong mt nm l 2,5/12.5 = 0.2tr
TBKB chu chuyn trong nm = 200k * 10 = 2tr
Lng NVL chu chuyn trong nm l (3,5-2,5-0,2)*(12/2)=4,8tr
Tng t bn chu chuyn trong nm = 0.2+ 2 + 4.8 = 7tr
Tc = 3,5/7 = 0.5 nm/vng
Tc chu chuyn = TB ng trc / TB chu chuyn

Bi 21: Gi s gi tr ca nh xng, cng trnh sn xut l 300.000 la. Cng

c, my mc, thit b l 800.000 la, thi hn s dng trung bnh ca chng l
15 nm v 10 nm. Chi ph 1 ln v nguyn liu, nhin liu, vt liu l 100.000
la, cn v sc lao ng l 50.000 la. Mi thng mua nguyn nhin vt liu 1
ln v tr tin thu cng nhn 2 ln.
Hy tnh : a. Thi gian chu chuyn ca t bn c nh
b. Thi gian chu chuyn ca t bn lu ng.
c. Thi gian chu chuyn trung bnh ca ton b t bn ng trc.
Tr li: 11 nm; 22,5 ngy; 6 thng.
a ) TBCD Hao mn trong 1 nm = 300000/15 + 800000/10 = 100000 $
Tg chu chuyn l ( 300k + 800k ) / 100k = 11 nm
b ) Tng t ta ra 0,625.365 = 22,5 ngy
c ) Tng t = ( 1100k + 150k ) / ( 100k + 2400k ) .365 = 180 ngy = 6 thng

Bi 22: T bn ng trc l 500.000 la. Cu to hu c ca t bn l 9 :1.

T bn bt bin hao mn dn trong 1 chu k sn xut l 1 nm, t bn kh bin
quay 1 nm 12 vng, mi vng to ra 100.000 la gi tr thng d. Hy xc
nh khi lng gi tr thng d v t sut gi tr thng d hng nm.
Tr li: M = 1,2 triu la ; m = 2.400%
Tng t cc bi trn , ta c 12 ln trong nm quay c 100000 $ GTTD vy Tng
Klg GTTD = 12.100000 = 1,2 tr $
Ta tnh ra c v = 50k $ vy m = 1,2 tr / 50k .100% = 2400%
Bi 23: T bn ng trc ca khu vc I l 100 t la, ca khu vc II l 42,5 t
la. c :v v m ca c 2 khu vc nh nhau l 4 :1 v 200%. khu vc I, 70%
gi tr thng d c t bn ho. Hy xc nh lng gi tr thng d m khu
vc II cn phi b vo tch lu cui chu k sn xut. Bit rng cu to hu c ca
t bn trong x hi khng thay i.
Tr li: 4,5 t la
Theo bi ta xy dng c cng thc CT hu c ca KV I l = 80c + 20v +
40m
Do tch ra 70% m = 28 t $ , nn TB cn 12 t $ , 28 t $ tch ra c chia theo t l
c : v = 4:1 nn sau khi ht 1 chu k , CTHC mi l 102,4c + 25,6v + 12m
Nhu cu tch ly ca khu vc I chu k tip theo l 12 + 25,6 = 37,6 t $
(do quy m s c m rng hn nn tch ly phi cao dn ln )
Cu to hu c ca KV II : 34c + 8,5c + 17m
Theo tch ly ca KV I , khu vc II s phi tch ly 1 lng c = 37,6
34 = 3,6 t $ . do t l hu c = const = 4 : 1 nn v = 3,6 /4 = 0,9
Vy khu vc II phi tch ly 1 lng ( c+v) = 4,5 t $
Bi 24: T bn ng trc trong khu vc II l 25 t la, theo cu to hu c ca
t bn l 4 :1, cui nm s gi tr thng d t bn ho l 2,4 t la vi c :v = 5
:1. khu vc I, chi ph cho t bn kh bin l 10 t la. Gi tr tng sn phm
x hi l 115 t la, trong gi tr sn phm ca khu vc II l 35 t la. T
sut gi tr thng d c 2 khu vc nh nhau l 200%.
Xc nh t sut tch lu khu vc I, bit rng vic bin gi tr thng d thnh t
bn y xy ra vi c :v = 8 :1
Tr li: 45 %

Lm ging Bi 23 nhng i ngc t di ln , n cho KV II , ri bt tnh ngc

ln KV I
Bi 25 :Trnh bc lt l 200% v cu to hu c ca t bn l 7 :1. Trong gi
tr hng ho c 8.000 la gi tr thng d. Vi iu kin t bn bt bin hao
mn hon ton trong 1 chu k sn xut.
Hy xc nh: chi ph sn xut t bn v gi tr hng ho .
Tr li: 32.000 la ; 40.000 la
Bi 25 :
Do m = 8000 $ m m = 2v nn v = 4000 $ , do v = 1/8 TB ng trc nn TBUT
= 32000 $Gi tr hng ha = c + v + m = 40000 $

Bi 26: C s t bn l 100.000 la, vi cu tp hu c ca t bn l 4 :1.

Qua 1 thi gian, t bn tng ln 300.000 la v cu to hu c tng ln l 9
:1.
Tnh s thay i ca t sut li nhun nu trnh bc lt cng nhn trong thi
k ny tng t 100% ln 150%.
V sao t sut li nhun gim xung mc d trnh bc lt tng ln.
Tr li: Gim t 20% xung 15%; do nh hng ca cu to hu c ca t bn
tng ln.
Ch : T sut li nhun = m / ( c+v ) , p dng CT 2 thi im m = 100% &
m = 150 % ri theo t l m tnh ra m , c , v sau suy ra t sut li nhun
Bi 27:
Tng s t bn cng nghip v t bn thng nghip l 800 n v, vi t sut
li nhun bnh qun l 15%, li nhun thng nghip l 108 n v.
Cc nh t bn thng nghip cn phi mua v bn sn phm theo gi bao
nhiu h v cc nh t bn cng nghip thu c li nhun bnh qun?
Tr li: 828 v 840 n v. Bi 27 :
<Sa li bi l li nhun cng nghip l 108 v>
Ta c TB Cng nghip ng ra l 108/0,15 = 720 v , vy 80 v l ca TB thng
nghip ng ra
Vy c 2 nh TB Cng nghip v Thng nghip u thu c li nhun bnh
qun th:
TB thng nghip s phi mua hng ha vi gi 720 + 108 = 828 v
TB thng nghip s phi bn hng ha vi gi 828 + 80.0,15 = 840 v

Bi 28:
Tng t bn hot ng sn xut l 500 t la, trong 200 t l vn i vay.
Hy xc nh tng s thu nhp ca cc nh t bn cng nghip v li tc ca
cc nh t bn cho vay, nu t sut li nhun bnh qun l 12% v t sut li tc
tin vay l 3% c nm.
Tr li: 54 t la v 6 t la.
Bi 28 :
Li nhun thu c = 0,12 .500 = 60 t $
N li phi tr l 0,03.200 = 6 t $

TB thu c 60 6 = 54 t $

p n chi tit :

Bi 1 :
16 sn phm = 80 USD gi tr 1 sn phm = 80/16 = 5 USD
A ) Tng nng sut ch lm tng s lng sn phm sn xut ra trong 1 khung
thi gian nht nh ch ko lm tng tng gi tr , v vy lc ny 8h s sn xut c
32 sn phm
Gi tr 1 sn phm lc ny = 80/32 = 2.5 USD
Tng sn phm vn gi nguyn
S d tng gi tr khng thay i v theo pht trin ca TB, nng sut lao
ng tng ln lm gi tr hng ha , dch v gim xung . Gi tr c bit ca hng
ha 1 khi nh hn gi tr x hi s lm phn thng d tri hn gi tr thng d
bnh thng ca x hi - Gi l gi tr thng d siu ngch . iu ny gii thch
v sao nh TB chp nhn h gi sp.
VD : 1 ngy 1 cng nhn lm trong 8 gi , tg lao ng tt yu = 4h , tg lao ng
thng d = 4h
m = m/v = (tg lao ng thng d) / (tg lao ng tt yu) . 100% = (4/4).100%
= 100%
tng nng sut tc l gim thi gian lao ng tt yu VD xung cn 2h nn
lc ny thi gian lao ng thng d = 6h ( 6+2 = 8 )
m = m/v = (6/2).100% = 300%
Do vy tuy thi gian 1 ngy lao ng = const nhng t sut thng d tng nn
gi tr thng d cng tng theo ( y cn gi l pp sn xut gi tr thng d tng
i )
B ) Tng cng lao ng tc l ko di ngy lao ng ra , theo logic , ngy
lao ng cng di th tin lng tng tc l gi tr 1 sn phm cng phi tng
b chi ph nhng nh TB bc lt bng cch vn gi nguyn thi gian lao ng tt
yu v ch tng tg lao ng thng d nn gi tr 1 sp vn gi nguyn , cch lm
ny tt yu s lm hao tn sc lc ngi lao ng nn thng ch c p dng
trong giai on u ca CNTB ( pp sx GTTD tuyt i )
Lc ny ko di ngy vi t s 1,5 tc l s lng sn phm tng ln : 80.1,5
=120sp
Gi sp = const = 5 USD.

Bi tp tham kho mn Kinh t chnh tr

BI TP MN KINH T CHNH TR-PHN TBCN

Bi 1a. Mt hng c tng t bn 100 triu trong TB c

nh l 60 triu. Bit tc chu chuyn gi tr l 4,92v/
nm v thi gian chu chuyn TB c nh 5 nm. Hy tnh:
-Thi gian chu chuyn TB lu ng ?
-Chi ph v TB thc t ca hng trong nm ?
Gii
1/ Thi gian chu chuyn ca TB lu ng
Theo cng thc K=c+v. Tnh c TBL
v=K-c = 100.000.000 60.000.000 = 40.000.000
Gi tr chu chuyn ca TBC mt nm = tng
TBC / thi gian chu chuyn ca TBC
60.000.000
=--------------- = 12.000.000
5
T cng thc tnh tc chu chuyn ca TB
gi tr CC TBC mt nm + gi tr CC
TBL mt nm
n= --------------------------------------------------------Tng t bn ng trc
Ta c:
12.000.000 + GTCC TBL 1 nm
4,92=------------------------------------------100.000.000
GTCCTBL=(4.92x100.000.000)-12.000.000
= 48.000.000
Gi tr chu chuyn t bn lu ng trong nm l
48.000.000
T cng thc, tnh tc chu chuyn ca TBL:
GTCC TBL
480.000.000
N=------------------ = ------------------=12 vng/nm
TBL
40.000.000

T cng thc tnh thi gian chu chuyn ca TBL:

CH
12
n = ------ = -------= 1 thng/vng
ch
12
Vy thi gian chu chuyn ca TBL l 1 vng/nm.
2/Chi ph sn xut ca TB trong nm:
Chi ph SX thc t trong nm ca hng l gi tr chu
chuyn mt nm ca TBC cng vi gi tr chu chuyn
mt vng ca TBC hoc tng TB ng trc tr i gi tr
cn li ca TBC trong nm :
12.000.000 + 40.000.000 = 52.000.000
hoc: 100.000.000 (60.000.000 12.000.000) =
52.000.000
Vy, chi ph sn xut ca TB trong nm l 52.000.00
Bi 1b. Xc nh chi ph t bn trong nm v thi gian
chuyn ca TBL khi bit: tng t bn ng trc l 400
triu USD (tc chu chuyn 2,14 vng/nm); t bn c
nh l 160 triu USD (s dng 10 nm).
Bi lm
- Tnh chi ph t bn trong nm (t bn tiu dng trong
nm):
Vi N l tc chu chuyn ca tng t bn ng trc. Ta
c:
Chi ph TB trong nm
N = --------------------------Tng TB ng trc
Suy ra:
Chi ph TB trong nm = Tng TB ng trc x N
= 400 triu x 2,14 = 856 triu
USD.

- Tnh thi gian chu chuyn ca t bn lu ng (ch):

Gi tr chu chuyn ca TBC trong nm:
1
GccTBC = GTBC X nTBC = 160 triu x ----- =16 triu
USD.
10
Gi tr chu chuyn ca TBL trong nm (GccTBL):
GccTBL = Chi ph TB trong nm - GccTBC
= 856 triu 16 triu = 840 triu USD.
Gi tr t bn lu ng (GTBL).
GTBL = Tng t bn ng trc - GTBC
= 400 triu 160 triu = 240 triu USD.
Tc chu chuyn ca t bn lu ng (nTBL)
GTBL
840 triu
nTBL = ---------- = --------------- = 3,5 vng/nm
GccTBL
240 triu
T cng thc:
CH
CH
12
nTBL = -------- ; suy ra ch = --------- = ------- = 3,4
thng/vng
ch
nTBL
3,5
Vy, thi gian chu chuyn ca TBL = 3,4
thng/vng, tng ng 104 ngy/vng.
Bi 2 : Mt hng u t v hot ng theo lut Vit
Nam. C cu to hu c l 9/1 (gi thit gi tr c nh
khu hao ht trong nm)
- c th tng t sut li nhun ca hng t 10%
ln 20%. Hng phi s dng phng php g khng
vi phm lut lao ng hin hnh.

- Hy tnh c cu thi gian mt ngy lao ng ca

hng trc v sau khi t sut li nhun tng ln.
- Gi thit tnh hnh kinh ca hng n nh, hy
tnh li nhun ca hng trong nm sau khi t sut gi
tr thng d tng ln. Bit rng chi ph thu CN l
10USD/ngy, s CN l 1.000, thi gian lm vic trong
nm 300 ngy, t sut li nhun cho vay 6%.
BI TON 2: Mt TB c cu to hu c 9/1. Mun
tng t sut li nhun t 10% ln 20% m khng vi
phm lut lao ng 8 gi/ ngy Vit Nam hin nay.
Nh TB phi dng phng php g. Hy tnh c cu
thi gian ca ngy lao ng trong trng hp .
Bi lm
1. Cu to hu c C/V = 9/1.
Thi gian lm lm vic: 8 gi / ngy.
T sut li nhun P = 10%.
Yu cu: Khi li nhun tng 20% ( P = 20% ). Tnh li
c cu thi gian trong ngy l vic, tc l tnh thi gian lao
ng tt yu v thi gian lao ng thng d.
V phi gi nguyn thi gian lao ng theo ng lut lao
ng ca Vit Nam ngy lm vic 8 gi nn nh t bn
mun t c li nhun 20% th phi bng cch nng gi
tr thng d tng i ( tc l tm cch rt ngn thi gian
lao ng tt yu).
2. Theo cng thc m = m/V ( 100%).
Theo u bi P = 10%.
M P = m/ ( C/V +1) = m/ (9/1 + 1) = 10%
(Cng
thc 1)
Vy m = 10% x (9/1 + 1) = 100%
Tc l khi P = 10% th gi tr thng d ( m ) l 100%,
Ta c m = t/tty = 100%

Suy ra ta c t = tty ( thi gian lao ng thng d bng

thi gian lao ng tt yu).
Nh vy khi P = 10% th thi gian lm vic 8 gi /
ngy s c c cu thi gian lm vic l 4 gi lao ng tt
yu v 4 gi lao ng thng d.
Khi P = 20% thay vo cng thc 1 ta c:
P = m/ ( C/V +1) = m/ (9/1 + 1) = 20%
Vy m = 20% x (9/1 + 1) = 200%
Tc l khi P = 20% th gi tr thng d ( m ) l 200%,
Ta c m = t/tty = 200%
Suy ra ta c t = 2tty ( thi gian lao ng thng d bng
2 ln thi gian lao ng tt yu).
Ta c h phng trnh:
t = 2tty
t + tty = 8 gi.
Suy tty = 8 gi /3 = 2 gi 40 pht.
T = 8 gi 2 gi 40 pht = 5 gi 20 pht.
p so : to ra li nhun 20% th nh t bn phi rt
ngn thi gian lao ng tt yu cn 2 gi 40 pht v tng
thi gian lao ng thng d ln 5 gi 20 pht.
3. Tnh li nhun doanh nghip ca hng
v=10USD/ngi/ngy x 1.000 ngi x 300 ngy =
3.000.000 USD.
Cu to hu c c/v=9/1 th c=9v=9x3.000.000 USD =
27.000.000 USD.
Vy K=c+v = 30.000.000 USD
Li nhun ca doanh nghip :
P = P/K, suy ra : P=PxK = 20%x30.000.000 USD =
6.000.000 USD.
Do nh t bn phi vay vi li tc l 6%/nm :
30.000.000 USD x 6% = 1.800.000 USD.

Suy ra : P = 6.000.000 USD 1.800.000 USD =

4.200.000 USD
Vy li nhun ca DN thu c trong nm l 4.200.000
USD
Bi 4 : Mt hng dt thu 2.000 cng nhn, tin thu 1
ngi l 10 USD/1 ngy cng. Nu c 1 gi sn xut, cng
nhn to ra c 1 gi tr mi l 5 USD trong hng ha, do
t sut GTTD c hng l 300%
a. Hy tnh di chung ca ngy cng lao ng.
b. Hy tnh thi gian lao ng tt yu v thi gian lao ng
thng d trong 1 ngy sn xut ca hng.
c. Cho bit khi lng GTTD (M) mt ngy ca hng l
bao nhiu khi t sut GTTD tng ln 1/3, trong khi gi c
sc lao ng khng thay i? c c iu kin ,
hng p dng phng php g?
Bi lm
1/- Xc nh thi gian ngy lao ng:
Ta c:
v ca DN 1 ngy = 10USD x 2000 CN
= 20.000USD
v ca doanh nghip 1 gi xc nh nh sau:
* v ca 1 CN 1 gi c xc nh theo cng thc: v + m
= 5USD (1)
m = m/v * 100%
M trong : m/v = 300% = 3 => m = 3v (2)
Thay (2) vo (1) ta c: v + 3v = 5 USD
4v = 5 USD => v = 5/4 = 1,25 USD
* v ca doanh nghip 1 gi l:
1,25 USD x 2000 CN = 2500USD

Vy thi gian ngy lao ng ca doanh nghip l:

20.000/2500 = 8 gi.
2/- Xc nh thi gian lao ng tt yu v thi gian lao
ng thng d:
Nu gi thi gian lao ng tt yu l tv;
Thi gian lao ng thng d l tm.
Ta c: tm/tv*100% = 300% => tm = 3tv (3).
Mt khc: tm + tv = 8 (4)
Thay (3) vo (4), ta c:
T = 3tv + tv = 8 => 4tv = 8 => tv = 8/4 = 2h (5)
Thay (5) vo (4), ta c:
T = tm + 2 = 8 => tm = 8 2 = 6 gi
3/- Khi t sut gi tr tng 1/3, th ta c gi tr thng d
lao ng k hiu m1
m1 = (m x 1/3) + m
= (300% x 1/3) + 300% = 400%
Vy khi lng gi tr thng d ca hng khi tng 1/3: M
= m1 x v = 400% x 20.000USD (400% x 2000 CN x 10
USD) = 80.000 USD
Xc nh phng php sx gi tr thng d:
C hai phng php sn xut gi tr thng d l: phng
php tuyt i v phng php tng i.
- Phng php sn xut gi tr thng d tuyt i l ko di
thi gian ngy lao ng vt qu tv.
- Phng php xc nh gi tr thng d tng i l rt
ngn tv, do lm thi gian thng d tng
y khi m = 300% th tv = 2 gi.
Nu m tng thm 1/3, tc m = 400%, trong trng
hp ny tv s l:
tm/tv = 400% = 4 => tm = 4tv
ta c tm = tv = 8 gi (4)

Thay vo (4), ta c:
4tv + tv = 8 => 5tv = 8 => tv = 8/5 = 1 gi 36 pht.
Nh vy tv gim t 2 gi cn 1 gi 36 pht, do
vic tng m ln 1/3 th nh TB s dng phng php
sn xut gi tr thng d tng i.
Bi 3: Mt doanh nghip u t vo Vit nam c s CN
lm vic 2000 ngi, vi nng xut lm vic nh hin nay
th ch cn 4 gi to ra c lng gi tr tin cng l
60.000 . Gi thuyt DN hot ng theo lut Vit nam. Hy
tnh 1 ngy sn xut ca DN :
- Thi gian lao ng thng d v t sut gi tr thng d
- Khi lng gi tr thng d
- Nu chi ph vt liu (c2) gp i chi ph tin cng ca
cng nhn th vn lu ng cho mt ngy sn xut l bao
nhiu?

1. Xc nh thi gian lao ng thng d

v t sut gi tr thng d
Theo bi doanh nghip tr lng mi
cng nhn 60.000/ 1 ngy ( 8h). Nhng
trong thc t ch cn 4h 1 ngi cng nhn
to ra c lng gi tr tin cng
60.000.
Gi :
t : Thi gian lao ng tt yu
t : thi gian lao ng thng d
m : t sut gi tr thng d
Ta c :

Thi gian lm vic theo lut Vit nam :

8h /ngy
Thi gian lao ng thng d : t = 8 t
= 8 - 4 = 4h
t'

T sut gi tr thng d : m= ----= ----------- = 100%

t
4
2. Khi lng gi tr thng d :
Khi lng gi tr thng d ty thuc v 2
yu t :
- T sut gi tr thng d : m
- Tng t bn kh bin c s dng
trong thi gian trn : V
Vi V : s lng cng nhn trong doanh
nghip : V= 2000
Khi lng gi tr thng d :
M= m x V = 100% x
2000x60.000 = 120.000.000
3. Vn lu ng cho mt ngy sn xut :
Gi :

nhn

T1 : Chi ph tin cng ca 2000 cng

T2 : Chi ph vt liu
Chi ph thc t tin cng ca cng nhn
l 120.000.000 trong doanh nghip thu
li nhun 100%.
Nh vy khi chi ph vt liu gp i chi
ph tin cng tc l :
T2 = 2T1 = 2 x 120.000.000 =
240.000.000
Tng chi ph sn xut :
T =T1 + T2 = 120.000.000 +
240.000.000 = 360.000.000
TM TT CNG THC
1/- Cng thc t sut gi tr thng d: (m)
m
m = ----- * 100%
v

Nu c:

(%)

tv : thi gian tt yu.

tm : thi gian thng d.

Th ta c:
tm
m
---- = -----

(2)

(1)

tv

tm
T (1) v (2) m = ----- * 100%
tv

(%)

2/- Cng thc t sut li nhun: (p).

m

m : gi tr

thng d.
p = -------(t bn bt bin)
c+v
ng (t bn kh bin)
V

(3)

c : TLSX
v : sc lao

m = m * v
1

1
Nn suy ra p = m * --------

tm
p = ----- * ----

------c/v + 1
+1

tv

c/v

3/- Mt s cng thc ch khc:

- Gi c hng ha (hay gi tr hng ha): W = c + v
+ m (4)
- Gi c sn xut
: gcsx = k +
p.
Khi li nhun (p) chuyn ha thnh li nhun bnh
qun (p), th gi tr ca hng ha chuyn ha thnh gi c
sn xut.

< == > W = gcsx.

c+v+m=k+p
(4) W = c + v + m = k + m
w = k + p
* Cng thc tnh t sut li nhun bnh qun: (p).
p1 + p2 + . + pn
p = ------------------------------- (%)
n
* Cng thc tnh li nhun bnh qun: (p)
p = p * k

(Trong : k l chi ph sn

xut).
* Cng thc tnh chi ph sn xut t bn ch ngha: K
K=C+V

( K cn gi l tng t bn

ng trc)
* Cng thc tnh vng chu chuyn ca t bn trong 1
nm (n).
CH

( CH: l thi gian ca

1 nm.)
n = -----( ch: l thi gian chu
chuyn 1 vng t bn)
ch
* Li nhun: P
P = W K (gi bn chi ph sn xut)
Khi: gi bn = gi tr th P = W K
So snh v lng gia (p) v (m).

P=m
P=m
P>m
P<m

khi
khi
khi
khi

w = W
w = W
w > W
w < W

4/- Gi c th trng:
Gi c th trng ph thuc vo quan h cung - cu:
Cung = Cu == > gi c th trng = gi c sn
xut.
Cung > Cu == > gi c th trng < gi c sn
xut.
Cung < Cu == > gi c th trng > gi c sn
xut.
5/- Li nhun thng nghip:
Ptn = Zb - Zm
bn no c th gii gip mnh 2 bi tp vi. Mnh c nhng chng hiu g c. Lm nnhanh gip
mnh nh? thanks.
bi 1:
Mt x nghip t bn c t sut gi tr thng d thc t l 300%, tin cng ca 1 cng nhn l 10$
v s cng nhn lm vic trong x nghip l 120 ngi. Hy tnh:
a) Khi lng gi tr thng d thc t?
b) Khi lng gi tr thng d hng nm thu c l bao nhiu khi thi gian chu chuyn ca t bn
1 vng l 120 ngy?
bi 2:
Mt x nghip c tng t bn u t l 10000$, c cu to hu c t bn la 4/1, c khi lng gi tr
thng d l 4000$. Hy tnh:
a) T sut gi tr thng d ca x nghip ?
b) T sut gi tr thng d hng nm l bao nhiu khi bit thi gian ca 1 vng chu chuyn t bn
l 90 ngy?
Cc bn lm nhanh gip mnh vi nh? Thanks.
bi 1 n :
tin lng cho ton cng nhn : v = 10x120=1200
a,khi lng gi tr thng d thc t l : M=m'xv=300x1200=360000
b,Vng chu chuyn ca t bn trong 1 nm l n=365/120
gi tr thng d : m = ( m'xv)/100%=3600
khi lng gi tr thng d hng nm l M'=mxn=3600x354/120=10950
Bi 2 na n :
Tng t bn u t : c+v=10000
cu to hu c : c/v=4/1
==> v=2000
a,T sut gi tr thng d : m'=M/V=2

Gi tr thng d : m=( m'xv)/100%=40

b,vng chu chuyn t bn trong 1 nm : n=365/90
khi lng gi tr thng d : M'=40x365/90=
t sut gi tr thng d hng nm : m'=(M'/v)x100%=8,1
Hix , sao con b bi 2 lm c l l , chc sai :((:((:((. em mi hc mn ny , cc bc ng trch em
ma ra qua mt th n :**). 2 hm na em thi :((
15-01-2013, 06:56 PM
mi ngi gip ti gii bi ny vi
C 100 cng nhn lm thu trong 1 nh my trong 1 thng sn xut c 12500 sn phm. Chi ph
t bn bt bin 250000 USD, gi tr sc lao ng mi cng nhn l 250 USD , M' = 300%. xC
NH GI TR CA MT SN PHM V KT CU CA N.:|
p n:
Tng chi ph sc lao ng ca 100 cng nhn: v = 250 x 100 = 25.000
ta c: c = 250.000
t sut gi tr thng d: m' = m/v x100% = 300%. suy ra: m = 3v = 75.000
Tng gi tr sn phm: W = c+v+m = 350.000
Gi tr ca mt sn phm: 350.000/12.500 = 28
Ta c: c = 10v => 10v + v + 3v = 28
=> v = 2; c = 20; m = 6
Kt cu: 20c + 2v + 6m
Hong Nam Phong - Cng an huyn Tam Nng- ng Thp