SC LAO ONG, GIA TR THANG D VA T BAN

Bai 4:
e tai san xuat sc lao ong can phai co nhng vat pham tieu dung sau:
a) San pham an uong: 5 USD/ngay
b) o dung gia nh: 730 USD/nam
c) Quan ao giay dep dung ca nhan: 182,5 USD/nam
d) Nhng o dung lau ben: 14 600 USD/20 nam
e) Thoa man nhu cau van hoa: 15 USD/thang
Hay xac nh gia tr sc lao ong trong 1 ngay. Gia s 1 nam co 365 ngay,
1 thang co 30 ngay.

Bai 5:
Cong ty san xuat thiet b C Kh, trong qua trnh san xuat san pham, hao mon
thiet b may moc la 100.000 USD. Chi ph nguyen lieu, vat lieu va nhien lieu la
300.000 USD.
Hay xac nh chi ph t ban kha bien neu biet rang gia tr san pham la
1.000 000 USD va trnh o boc lot la 200%.

Bai 6:
Cong ty may gia cong X co 100 cong nhan lam thue. Trong mot thang san
xuat c 25.000 n v san pham ao Len vi chi ph t ban bat bien la 500.000
USD. Gia tr sc lao ong 1 thang cua moi cong nhan la 750 USD, m

= 200%
Hay xac nh gia tr cua 1 n v san pham va ket cau cua no.

Bai 7:
Nam 1930, tai Phap, ngay lao ong la 8 gi, tien lng trung bnh cua 1 cong
nhan cong nghiep che bien 1.238 USD/nam, con gia tr thang d do 1 cong nhan
lam ra la 2.134 USD. en nam 1973, nhng ch tieu tren tang len tng ng la
1.529 USD va 5.138 USD.
Hay xac nh trong nhng nam o thi gian cua ngi cong nhan lao ong
cho mnh va cho nha t ban thay oi nh the nao, neu ngay lam viec 8 gi?

Bai 8:
Nhng nam 1960 1970, trong nganh che bien quang sat My, gia tr mi
tao ra tang t 262,2 ty USD en 314 ty USD. Con tien lng cua cong nhan tham gia
vao viec tao ra gia tr o sau khi a tr i thue va cac khoan ong gop khac a
tang t 63,2 ty len 72 ty USD.
Hay tnh s thay oi cua trnh o boc lot cong nhan My trong nhng nam
o.

Bai 9:
Chi ph san xuat t ban chu ngha trong x nghiep Nha NIX la 900 ngan USD,
trong o au t vao t lieu san xuat 780 ngan USD. So cong nhan lam thue thu
hut vao san xuat la 400 ngi.
Hay xac nh khoi lng gia tr mi do 1 cong nhan tao ra, biet rang ty
suat gia tr thang d la 200%.

Bai 10:
Co 200 cong nhan lam viec trong nha may san xuat Thep. C 1 gi lao
ong 1 cong nhan tao ra lng gia tr mi la 5 USD, m

= 300%. Gia tr sc lao
ong moi ngay 1 cong nhan la 10 USD.
Hay xac nh o dai chung cua ngay lao ong. Neu gia tr sc lao ong
khong oi va trnh o boc lot tang len 1/3 th khoi lng m nha t ban chiem oat
trong mot ngay tang len bao nhieu?

Bai 11:
T ban ng ra 100.000 USD, trong o 70.000 bo vao may moc va thiet b,
20.000 vao nguyen vat lieu, m = 200%.
Hay xac nh so lng ngi lao ong e san xuat ra khoi lng gia tr
thang d nh cu se giam xuong bao nhieu %, neu tien lng cong nhan khong oi,
con m tang len 250%.

Bai 12:
Ngay lam viec 8 gi th m = 100%. Sau o nha t ban keo dai ngay lam
viec en 10 gi.
Trnh o boc lot trong x nghiep thay oi nh the nao neu gia tr sc lao
ong khong oi. Nha t ban tang them gia tr thang d bang phng phap nao?

Bai 13:
Co 400 cong nhan lam thue trong nha may ong tau DSX . Thoat au ngay
lam viec la 10 gi. Trong thi gian o moi cong nhan a tao ra gia tr mi la 30
USD, m = 200%.
Khoi lng va ty suat gia tr thang d ngay thay oi nh the nao neu ngay
lao ong giam 1 gi, cng o lao ong tang 50%, tien lng van gi nguyen?
Dung phng phap boc lot gia tr thang d nao e at c nh vay?

Bai 14:
Theo qui nh cua Bo Luat Lao ong, ngay lam viec 8 gi, thi gian lao ong
thang d la 4 gi. Sau o, hang loat nhng cai tien cong nghe c ap dung dan
en tang nang suat lao ong trong cac nganh san xuat vat pham tieu dung nen
hang hoa nhng nganh nay re hn trc 2 lan.
Trnh o boc lot lao ong thay oi nh the nao, neu o dai ngay lao ong
khong oi? Dung phng phap boc lot gia tr thang d nao?

Bai 15:
Nha may thiet ke ban dan cua tap oan Boeing, co cac chi ph t ban nh
sau: Chi ph trung bnh ve t ban bat bien (c) cho mot n v hang hoa la 90USD; chi
ph t ban kha bien (v) la 10 USD, m = 200%. Trong mot nam, nha may san xuat
c 1.000 n v hang hoa. Sau khi ap dung ky thuat mi, nang suat lao ong
song trong nha may tang len 2 lan. So lng hang hoa san xuat cung tang len
tng ng.
Ty suat gia tr thang d thay oi nh the nao trong nha may so vi ty suat
gia tr thang d trung bnh. Gii chu nha may trong nam thu c bao nhieu gia tr
thang d sieu ngach?

II.2. PHAN: TIEN CONG TRONG CHU NGHA T BAN

Bai 16:

Tap oan san xuat am thanh Nicole, khoan trc tiep cho 1 cong nhan la16
san pham/ngay va tra cong theo san pham: 200 USD/san pham. Sau o, nha t
ban ap dung che o Tay-Lo a quy nh mc san xuat mi la 20 san pham, tra
cong chenh lech: neu hoan thanh va hoan thanh vt mc: 200 USD/san pham,
neu khong hoan thanh nh mc: 180 USD/san pham. Gia s ngay lam viec 8 gi
Hay xac nh s bien oi cua nh mc san pham va cua tien lng ngay
(% so vi lng cu), neu cong nhan hoan thanh 95% nh mc mi.

Bai 17:
Tai My nam 1929, cac nha t ban van thc hien theo qui nh cua phap luat
ngay lam viec 8 gi. Gia ca lao ong cua 1 gi la 1,6 USD. Sau o nan that
nghiep tang, nha t ban giam gia ca lao ong xuong 1/8.
Hay xac nh cong nhan buoc phai keo dai ngay lao ong cua mnh ra bao
nhieu e co the nhan c tien lng nh cu.

Bai 18:
Trong nhng nam gan ay cac nc ang phat trien, cac cong ty nc
ngoai cua mot nc t ban phat trien co ni s dung lao ong tre em, ngay lam
viec 9 gi ma nha t ban chi tra 18USD/thang. Trong khi o tien lng cong nhan
ngi ln: 72USD/thang.
Hay tnh gia ca cua mot gi lao ong tre em re hn 1 gi lao ong ngi
ln bao nhieu, neu 1 thang lam viec 25 ngay. Nha t ban tra cong lao ong phan
biet theo gii tnh, la tuoi, mau da, chung toc nham muc ch kinh te xa hoi g?

Bai 19:
Trong nhng nam 1950 do au tranh co to chc va qui mo cua giai cap cong
nhan Phap, tien lng danh ngha tang len 2 lan va do o sc mua tang len lam
gia ca vat pham tieu dung tang 6%. Gii chu t ban ep cong nhan gia tang
cng o lao ong len 35%.
Hay tnh tien lng thc te that s thay oi nh the nao? Ngha la tien lng
thc te hien nay ang che lap phan nao gia tr mi cua sc lao ong?

II.3. PHAN: QUY LUAT CHUNG CUA TCH LUY T BAN.

Bai 20:
Trong x nghiep san xuat si Anh nam 1870, co t ban ng trc la
600.000 Bang. Cau tao hu c nh sau c/v = 4/1, m

= 100%.
Hoi sau bao nhieu nam trong ieu kien tai san xuat gian n, lng gia tr
thang d bien thanh t ban hoa bang vi t ban ng trc?
Bai 21:
Khi to chc san xuat a qu lam n trang, nha t ban kinh doanh ng trc
50 trieu USD, trong ieu kien cau tao hu c t ban la 9 : 1.
Hay tnh ty suat tch luy, neu biet rang moi nam 2,25 trieu USD, gia tr
thang d bien thanh t ban va trnh o boc lot la 300%.

Bai 22:
Tong doanh thu cua cong nghiep dau mo cua nc Nhat nam 1900 la 85,3
trieu USD. Chi ph t ban la 36,3 trieu USD, trong o tien lng cong nhan lam thue
la 11,3 trieu USD.
Hoi cau tao hu c t ban va trnh o boc lot lao ong cua cong nghiep
dau mo Nhat nam 1900 la bao nhieu?

Bai 23:
Trong thi gian nhng nam 1970 1980 lng cong nhan vien chc nc Y
a tang len 32, con gia ca sinh hoat tang len 34,6%. Trong khi o li nhuan x
nghiep tang 111%.
Trong thi ky ke tren, phuc li vat chat

cua nhan dan lao ong Y a thay
oi nh the nao? i song cua ho co b ban cung i khong? Loai ban cung nao
xay ra theo so lieu a dan?

II.4. PHAN: TUAN HOAN VA CHU CHUYEN CUA T BAN.
Bai 24:
C s che bien hng lieu chng cat nc hoa Beauty cua Ao, bao gom cac
khoan chi ph t ban nh sau: t ban ng trc 500.000 USD. Trong o bo vao nha
xng 200.000 USD, may moc thiet b 100.000 USD. Nguyen lieu, nhien lieu va vat
lieu phu gap 3 lan sc lao ong.
Hay xac nh tong so t ban co nh, t ban lu ong, t ban bat bien, t
ban kha bien. Viec phan chia t ban co nh, t ban lu ong, t ban bat bien, t
ban kha bien theo nhng nguyen tac nao?

Bai 25:
Mot co may ep nha ZI co gia tr 600.000 USD, d tnh hao mon hu hnh
trong 15 nam. Nhng qua 4 nam hoat ong gia tr cua cac may the he mi ZII a
giam i 25%.
Hay xac nh s ton that do hao mon vo hnh cua co may ZI.
Bai 26:
Hay xac nh toc o chu chuyen cua t ban trong nha may si, vi cac chi
ph t ban nh sau:
T ban ng trc 3,5 trieu USD, trong o t ban co nh 2.5 trieu USD, t ban
kha bien 200.000 USD. T ban co nh hao mon trung bnh trong 12,5 nam, nguyen
nhien vat lieu 2 thang mua 1 lan, t ban kha bien quay 1 nam 10 lan.

Bai 27:
Trong mot x nghiep san xuat, chi ph t ban chu ngha la 500.000 USD. Cau
tao hu c c/v = 9/1. T ban bat bien hao mon dan trong 1 chu ky san xuat la 1
nam. T ban kha bien quay 1 nam 12 vong, moi vong tao ra 100.000 USD gia tr
thang d.
Hay xac nh khoi lng gia tr thang d va ty suat gia tr thang d hang
nam?

II.5. PHAN: TAI SAN XUAT T BAN XA HOI, HAI KHU VC CUA
NEN SAN XUAT.

Bi 28:
T ban ng trc trong khu vc II la 25 ty bang Anh, theo cau tao
hu c c/v = 4/1, cuoi nam so gia tr thang d t ban hoa la 2,4 ty bang
Anh vi c/v = 5/1. khu vc I chi ph cho t ban kha bien la 10 ty bang
Anh. Gia tr tong san pham xa hoi la 115 ty, trong o san pham cua
khu vc II la 35 ty bang Anh. Ty suat gia tr thang d 2 khu vc la
200%.
Xac nh ty suat tch luy khu vc I, biet rang viec bien gia tr
thang d thanh t ban ay la c/v = 8/1
Bai 29:
Khi c/v = 7/1, m = 200%, gia tr hang hoa khu vc I la 100 ty USD. Trong
khu vc nay 45% gia tr thang d bien thanh t ban. khu vc II, cau tao hu c
c/v = 6/1, m=200%. Tong so gia trthang d la 6 ty USD.
Hay xac nh khoi lng thu nhap quoc dan cuon nam th hai cua qua trnh
tai san xuat. Biet rang t ban tch luy trong hai khu vc c s dung vi c/v = 8/1.
Hay tnh s thay oi cua thu nhap quoc dan neu m trong nam th hai tang
len 220%
Bai giai
Bai 4:
Gia tr sc lao ong 1 ngay la:
5 + (730:365) + (182,5:365) + [14600: (20x365)] + [(15x12):365] = 10 USD
Bai 5:
Chi ph t ban bat bien (c) la: 100.000 USD + 300.000 USD = 400.000 USD.
Gia tr san pham: c + v + m = 1.000.000 USD.
Vay t ban kha bien va gia tr thang d la: v + m = 1.000.000
400.000 = 600.000 USD. Trnh o boc lot m

= 200, co ngha la c: 1.m =

2v.
Do o v = 200.000 USD.
Vay chi ph t ban kha bien la 200.000 USD.
Bai 6:
Gia tr cua hang hoa gom 3 bo phan c + v + m
Gia tr toan bo san pham = 500 000 + 750x100 + 2 (750x100) = 725
000USD
Gia tr cua 1 san pham: 725 000 / 25 000 = 29 USD
C cau gia tr san pham la: (500 000/25000) c + (75 000/25000) v + (150
000/25000) m
= 20c + 3v + 6m
Bai 7:
Trong 1 ngay lao ong 8 gi, cong nhan cong nghiep che bien o
Phap nam 1930 tao ra mot gia tr mi (v+m) la: 1.238 USD + 2.134 USD
= 3.372 USD
Vay thi gian can thiet e tai san xuat gia tr sc lao ong, tc
thi gian lao ong can thiet la:
(8h x 1.238)/3.372 = 2, 94h
Thi gian lao ong thang d (tao ra thang d cho nha t ban) la:
8h 2,96h = 5,06h
Tng t nh tren, nam 1973, thi gian lao ong can thiet la:
(8h x 1.589)/(1.589 + 5.138) = 1,83h
Thi gian lao ong thang d la:
8h 1,83h = 6,17h
Bai 8:
Cong thc tnh m

= 100
v
m

nam 1960, v = 63,2 ty; m = 262,2 63,2 = 199 ty USD; m

= 100
2 , 63
199
= 315%
Nam 1970, v = 72 ty; m = 314 72 = 242 ty USD; m

= 100
72
242
=
336%
Bai 9:
Ta co:
USD v
c
USD v c
000 . 120
000 . 780
000 . 900
=
)
`

=
= +

m

= 200% m = 2v m = 240.000 USD
Gia tr mi do 400 cong nhan tao ra:
120.000 + 240.000 = 360.000 USD
Vay gia tr mi do 1 cong nhan tao ra se la:
USD
USD
900
400
000 . 360
=
Bai 10:
Ta co : m

= m m
v
m
=

x v
Do o:
Lng gia tr thang d do 1 cong nhan 1 ngay tao ra cho nha t
ban la:
10USD x 300% = 30USD
Thi gian ngi cong nhan lao ong cho mnh la:
h 2
5
10
=
Thi gian ngi cong nhan lao ong cho nha t ban la:
h 6
5
30
=
Vay:
o dai chung cua ngay lao ong la 2 + 6 = 8h. Gia tr thang d
tang len 1/3 hay gia tr thang d tang t 30USD len 40USD.
Nh vay c 1 cong nhan 1 ngay b nha t ban chiem them
10USD, cho nen 200 cong nhan b nha t ban chiem them moi ngay la
2.000USD. Hay, moi ngay nha t ban chiem them 2000USD gia tr thang
d.
Bai 11:
v = 100.000 (70.000 + 20.000) = 10.000 USD
Neu m = 200% th m = 20.000USD
T cong thc tnh khoi lng gia tr thang d:
M = m

V (V la tong so t ban kha bien ai bieu cho tong so
cong nhan) suy ra, ta co:
V =
' m
M
= 000 . 8
250
100 000 . 20
=

Nh vay, so lng tuyet oi cua t ban kha bien giam:
10.000 8.000 = 2.000 tc 20%.
Bai 12:
Ngay lao ong la 8 gi, m = 100% tc m = v hay t = t=4
Neu ngay lam viec 10h, t = 4, suy ra: t = 6, vay m=6/4 = 150%
o la phng phap boc lot gia tr thang d tuyet oi
Bai 13:
Ta co: v + m = 30. m = 200%, suy ra: v = 10, m = 20
Trong 10 gi, khoi lng m do 400 cong nhan tao ra la:
M =
v
m
x V =
10
20
x (400 x 10) = 8000 USD
Khi ngay lao ong 9 gi, cng o lao ong tang 50% th coi nh
ngay lao ong keo dai ra gap ri tc la:
9h x 1,5 = 13,5h
va tao ra mot gia tr mi la:
h
h USD
5 , 40
10
5 , 13 30
=

trong o:
m = 40,5 10 (v) = 30,5 USD
Vay khoi lng gia tr thang d khi cng o lao ong tang len
la:
USD 200 . 12 ) 10 400 (
10
5 , 30
=

Khi o, ty suat gia tr thang d la:
m =
v
m
x 100 = % 305 100
10
5 , 30
=
Vay: khoi lng gia tr thang d tang t 8000 len 12.200 USD; ty
suat gia tr thang d tang t 200% len 305%; nha t ban s dung
phng phap gia tr thang d tuyet oi.
Bai 14:
Can da vao ly luan gia tr thang d tng oi e giai quyet.
Neu ngay lao ong 8 gi va thi gian lao ong thang d la 4 gi
th;
m = % 100 100
4
4
=
Trong thi gian lao ong can thiet, gia tr sc lao ong c tai
san xuat. Neu gia hang tieu dung giam 2 lan, th gia tr sc lao ong
giam 2 lan. Va bay gi e tai san xuat gia tr sc lao ong ch can
2 gi lao ong ( h
h
2
2
4
= )
Thi gian lao ong thang d tang len 6h, khi ay m = % 300 100
2
6
=
Vay:
- Ty suat gia tr thang d tang t 100% len 300%
- Nha t ban dung phng phap boc lot gia tr thang d tng
oi.
Bai 15:
Neu c = 90USD, v = 10USD va m = 200% th gia tr xa hoi cua 1
hang hoa trong nganh la:
90c + 10v + 20m = 120
Gia tr ca biet cua 1 hang hoa trong x nghiep co nang suat lao
ong song cao hn 2 lan:
90c + 5v + 10m = 105USD
Song nha t ban o van ban hang hoa theo gia tr xa hoi (120).
Gia tr thang d sieu ngach tren 1 n v hang hoa cua nha t ban o
la:
120 - 105 = 15USD
Nh vay tong so m thu c tren 1 n v hang hoa la:
10m + 15m = 25m
m bay gi la: % 500 100
5
25
=
va tong so m sieu ngach la:
15m x 2000 = 30.000USD
Vay:
- Ty suat li nhuan cua nha t ban o tang t 200% len 500%
so vi ty suat li nhuan chung cua nganh.
- Tong so gia tr thang d sieu ngach hang nam nha t ban thu
c la 30.000USD
Bai 16:
95% cua nh mc mi la 19 san pham va phai tnh theo n gia
tien lng la 200USD
Nh vay so vi trc, nh mc mi bang:
% 75 , 118
16
19 100
~

nh mc tang 18,7%
Con tien lng bang:
% 87 , 106
200 16
100 19 180
~

Tien lng tang 6,87%
Bai 17:
Tien lng ngay cua cong nhan la:
1,6 x 8 = 12,8USD
Tien lng 1h b giam la:
USD 2 , 0
8
6 , 1
=
Tien lng 1h ch con 1,4USD
Vay: e co tien lng nh cu, so gi lam viec trong ngay cua
ngi CN phai la:
h 14 , 9
4 , 1
8 , 12
=
Ngi cong nhan buoc phai keo dai them 1,14h lao ong trong
ngay
Bai 18:
Tien lng 1h lao ong cua tre em la:
1800/(9x25) = 80 Yen
Tien lng 1h lao ong cua ngi ln la:
7200/(9x25) = 320 Yen
Nha t ban tra cong nh vay la e phan hoa, chia re oi ngu
nhng ngi lao ong. Hn na vi cach tra lng cho tre em thap hn
ngi ln, phu n thap hn nam gii Mot mat, se lam cho tien lng
cua cong nhan ha xuong (v gia tr sc lao ong bang gia tr nhng t
lieu sinh hoat can thiet cho cong nhan va gia nh ho). Mat khac, lao
ong tre em va phu n thu hut vao san xuat lam cho oi quan lao
ong ngay cang ong. Nha t ban cang co ieu kien ha thap tien
lng xuong di gia tr sc lao ong (do cung sc lao ong vt qua
cau). Hay noi cach khac, viec tra lng nh vay nham muc ch tang
cng va duy tr s boc lot cua chung oi vi ngi lao ong.

Bai 19:
Neu tien lng danh ngha tang 2 lan va gia ca vat pham tieu
dung tang 60% th ch so tien lng thc te la:
% 125
160
100 200
=

Song gia tr sc lao ong lai tang 35%, tc toc o tang cua gia
tr sc lao ong ln hn toc o tang tien lng thc te, do o tien
lng thc te giam xuong:

% 6 , 92
135
100 125
=

Nh vay mac du tien lng danh ngha tang 2 lan, nhng lng thc
te van giam, bi v tien lng thc te phu thuoc vao khong ch tien
lng danh ngha, ma con ca gia ca hang tieu dung va dch vu, thue
ma, mc tang cng o lao ong, lam phat, v.v...
Bai 20:
Theo bai ra V C
V
C
4
1
4
= =
ma C + V = 600.000USD
hay 4V + V = 600.000USD
V = USD 120000
5
000 . 600
=
m = 100% ngha la sau moi chu ky san xuat, nha t ban kinh doanh
thu c mot khoi lng gia tr thang d bang lng t ban kha bien
a bo ra, ngha la 120.000USD
Vay so nam lng gia tr thang d chuyen thanh t ban hoa
bang vi lng t ban ng trc la 600.000 : 120.000 = 5 (nam)
Tra li: sau 5 nam
Bai 21:
Theo bai ra
1
9
=
V
C
. T ban ng trc bo vao V la: USD 5
10
50
=
Neu m = 300% th en cuoi nam thu c khoi lng M la:
M = m x V = USD 15
100
5 300
=

Moi nam nha t ban kinh doanh tch luy 2,25 trieu USD. Vay sau
nam th nhat ty suat tch luy la:
% 15 100
15
25 , 2
=
Tra li: 15%
Bai 22:
Theo bai ra C + V = 36,3 trieu USD, trong o lng cong nhan
lam thue la 11,3 trieu USD. Vay lng t ban bat bien la:
36,3 11,3 = 25 (trieu USD)
Cau tao hu c cua t ban la:

1
21 , 2
3 , 11
25
~ =
V
C

Doanh thu cua nha t ban la 85,3 trieu USD, chi ph t ban la 36,3
trieu USD. Do o lng gia tr thang d la:
85,3 36,3 = 49 (trieu USD)
Trnh o boc lot cong nhan cong nghiep la:
m = % 6 , 433 % 100
3 , 11
49
100 ~ =
v
m

Tra li:
1
21 , 2
=
V
C
; m % 6 , 433 ~
Bai 23:
Ch so tien lng danh ngha
Ch so tien lng thc te =
Ch so gia ca vat pham TD va phuc vu
= % 93 100
6 , 34
32
=
a) Phuc li vat chat cua nhan dan lao ong Y giam i
b) Ho b ban cung hoa: - Tuyet oi
- Tng oi (so vi li nhuan x nghiep)
Bai 24:
Lng t ban lu ong (bao gom gia tr nguyen, nhien vat lieu va
gia tr sc lao ong) la:
500.000 USD (200.000USD + 100.000USD) = 200.000USD
Lng t ban bat bien la:
500.000USD 50.000USD = 450.000USD
Lng t ban co nh (bao gom gia tr nha xng, thiet b, may
moc):
200.000USD + 100.000USD = 300.000USD
Viec phan chia t ban co nh va t ban lu ong can c vao
tnh chat chu chuyen gia tr cua cac bo phan t ban trong qua trnh san
xuat, con viec phan chia t ban thanh t ban bat bien va t ban kha
bien la can c vai tro va tac dung cua cac bo phan t ban trong qua
trnh boc lot t ban chu ngha (can c vao tnh chat 2 mat cua lao
ong)
Tra li:
- T ban co nh 300.000 USD
- T ban lu ong 200.000USD
- T ban bat bien 450.000USD
- T ban kha bien 50.000USD
TUAN HOAN CHU CHUYEN
Bai 25:
Hao mon hu hnh cua co may ZI sau 4 nam la:
USD 000 . 160
15
4 000 . 600
=

Gia tr cua may con lai sau 4 nam hao mon hu hnh:
600.000 160.000 = 410.000USD
Sau 4 nam hoat ong gia tr cua may mi tng t a giam i
25%. Do o hao mon vo hnh cua co may ZI o la:
440.000 x 25% = 110.000USD
Tra li: 110.000USD
Bai 26:
T ban co nh hao mon trung bnh trong 1 nam la:
2,5 trieu : 12,5 nam = 0,2 (trieu USD/nam)
Lng t ban kha bien chu chuyen trong 1 nam la:
0,2 trieu x 10 = 2 (trieu USD)
Lng gia tr nguyen, nhien vat lieu chu chuyen trong 1 nam la:
(3,5 2,5 0,2 )
2
12
= 4,8 (trieu USD)
Lng t ban chu chuyen trong 1 nam la:
0,2 + 2 + 4,8 = 7 (trieu USD)
Toc o chu chuyen chung cua t ban la:
3,5 trieu : 7 trieu/nam = 0,5 (nam)
Tra li: 0,5 (nam)
TAI SAN XUAT
Bai 27:
Lng gia tr thang d tao ra trong 1 nam la:
100.000USD x 12 = 1.200.000USD
Lng t ban kha bien la:
500.000USD : 10 = 50.000USD
Ty suat gia tr thang d hang nam la:
m =
12
2

m = % 400 . 2 100
000 . 50
000 . 200 . 1
=
Tra li: 1,2 trieu USD va 2.400%
Bai 28:
en cuoi nam, san pham xa hoi khu vc II nh sau:
II. 20c + 5v + 10m = 35 ty vi m = 200%
Neu tch luy 2,5 ty theo
1
5
:
v
c
th 10 ty m cua khu vc II phan bo 2,4
ty tch luy (bo them vao c : 2ty, vao v : 0,4 ty), con lai 7,6 ty
tieu dung cho ca nhan nha t ban. Vay en cuoi nam san pham
xa hoi cua khu vc II c phan bo, sap xep lai nh sau:
II. (20 + 2)c + (5 + 0,4)v + 7,6m = 35 ty
22c + 5,4v + 7,6m = 35 ty
San pham xa hoi cua khu vc I la:
115 ty 35 ty = 80 ty
I. 50c + 10v +20m = 80 ty
Da vao ieu kien cua tai san xuat m rong:
(c + v + m) I = (c + c phu them) I + (c + c phu them) II
80 ty = (50 + c phu them) I + 22 ty
Ta rut ra khu vc I tch luy bo them vao c la:
80 50 22 = 8 ty
Neu bo them vao c la 8 ty va phai tch luy bo them vao v la 1
ty (v
1
8
:
v
c
), lng gia tr thang d t ban hoa khu vc I la:
8 ty + 1 ty = 9 ty
Ty suat tch luy la:
% 45 100
20
9
=
Bai 29:
Theo au bai th ty le gia cac bo phan cau thanh cua tong
san pham xa hoi khu vc I va khu vc II nh sau:
I. c : v = 7 : 1 ; m = 2 (v
1
7
:
v
c
va m = 200%)
II. c : v = 6 : 1 ; m = 2 ( v
1
6
:
v
c
va m = 200%)
I. 70c + 10v + 20m = 100 (ty)
II. 18c + 3v + 6m = 27 (ty)
khu vc I, m c phan bo la : 9
100
45 20
=

bo them vao c = 8 va v
= 1 (theo
1
8
:
v
c
), tieu dung cho ca nhan nha t ban la: 20 9 = 11
Theo cong thc ieu kien thc hien trong tai san xuat m rong:
(V + v phu them + m tieu dung ca nhan) I = (c + c phu them )
II
(10 + 1 +11) I = (18 + c phu them ) II
Ta rut ra khu vc II phai tch luy bo them vao c la:
22 ty 18 ty = 4 ty
Do o phai bo them vao v la 0,5 ty (v
1
8
=
v
c
)
en cuoi nam thu nhap quoc dan (v + m) se la:
1) neu m = 200

= +
= +
5 , 10 7 5 , 3 .
33 22 11 .
m v II
m v I
(ty)
Cong : 43,5 (ty)
2) neu m = 220

= +
= +
2 , 11 7 , 7 5 , 3 .
2 , 35 2 , 24 11 .
m v II
m v I
(ty)

Cong : 46,4 ( ty)
Bai tap
Li nhuan va gia ca san xuat

Bai 30:
Nam 1960, tai tap oan AT & T, ngi ta o lng c trnh o boc lot gia
tr thang d cua nha t ban oi vi cong nhan la 200% va cau tao hu c c/v =
7/1. Trong gia tr hang hoa co 8.000 USD gia tr thang d. Vi ieu kien t ban bat
bien hao mon hoan toan trong mot chu ky san xuat.
Hay xac nh chi ph san xuat t ban chu ngha va gia tr hang hoa o? S
khac nhau gia chi ph san xuat t ban vi chi ph san xuat xa hoi thc te cua
hang hoa?

Bai 31:
Tap oan t ban thep SIC co so lng t ban 7 ty USD. Nam 1979 thu c
634,9 trieu USD lai rong.
Hay xac nh ty suat li nhuan ma tap oan t ban thu c trong nam
1979?

Bai 32:
Cartel ng sat chau Au nam 1897 en nam 1900 so t ban a tang t 0,8
ty USD len 3,6 ty USD, so cong nhan lam thue t 87,5 en 139,6 ngan ngi. So
li nhuan rong boc lot c cua moi cong nhan trong thi gian 1 nam tang t
845,71 len 1969,61.
Tong so li nhuan va ty suat li nhuan cua Cartel tren bien oi nh the
nao trong thi gian tren? Giai thch s hoat ong cua quy luat ty suat li nhuan co
xu hng giam xuong ay nh the nao? Nhng yeu to nao la nhng yeu to
chong lai s giam xuong cua ty suat li nhuan qua cac so lieu tren? Neu khong
b anh hng cua nhan to o th ty suat li nhuan trong nam 1900 se ha xuong
en mc nao?

Bai 33:
Gia s toan bo nen san xuat xa hoi cua mot quoc gia nam 1998 gom co
3 nganh. Trong o, t ban ng trc cua nganh I: 900c + 100v; nganh II: 3.100c +
900v; nganh III: 8.000c + 2.000v; m

trong xa hoi la 100%. n v tnh: ty USD.
Khoi lng li nhuan bnh quan ma cac nha t ban cua nganh th ba thu
c se ln hn bao nhieu lan li nhuan cua cac nha t ban nganh th nhat?
Giai thch do au va tai sao khong mau thuan vi quy luat hnh thanh ty suat li
nhuan bnh quan?

Bai 34:
Nen san xuat xa hoi co 3 nganh san xuat, trong o t ban ng trc cua
cac nganh nh sau:
I : 800c + 200v; II : 900c + 100v; III : 670c + 330v; (m chung cua cac nganh 100%)
Trong ieu kien nay neu ban hang theo gia tr th cac nha t ban nganh th
II se khong co li va ho rut bt t ban i, chuyen t ban vao nganh th III la
nganh co thu nhap cao nhat. Ket qua la san xuat hang hoa trong nganh th II thu
hep lai, nhu cau cua xa hoi ve hang hoa o khong c thoa man, gia ca cua
nhng hang hoa nay len cao hn gia tr.
Hay xac nh gia ca hang hoa trong nganh th II phai vt gia tr bao
nhieu % e cham dt viec di chuyen t ban?

Bai 35:
T ban ng trc trong tap oan san xuat xe hi Ford nam 1920 la 100 trieu
USD vi cau tao hu c 7 : 3 va chu chuyen 1 vong trong 1 nam, cac nha t ban
hang nam thu c gia tr thang d 30 trieu USD. Sau mot thi gian so t ban tang
len 4 lan, toc o chu chuyen cua no tang len 1,2 vong trong nam, cau tao hu c
c/v (trong ieu kien lng tra ung gia tr sc lao ong) tang len 9 : 1, va m

tang
30%.
Ngoai ra cac nha t ban thu c li nhuan sieu ngach nh cac nguon phu
thu them khac: cup lng cong nhan 5 trieu, trao oi khong ngang gia vi cac nc
cham phat trien 20 trieu, ap dung gia ca oc quyen trong nc 15 trieu USD.
Hay xac nh s thay oi cua ty suat li nhuan hang nam? Hay tnh ty
suat li nhuan neu khong co cac yeu to hoat ong chong lai xu hng ha thap
no.

T BAN THNG NGHIEP VA LI NHUAN THNG NGHIEP T BAN
CHO VAY VA LI TC CHO VAY.

Bai 36:
Tap oan san xuat - thng mai tong hp LEE co tong so t ban cong
nghiep va t ban thng nghiep la 800 n v tien te, vi ty suat li nhuan bnh
quan 15%, li nhuan cong nghiep la 108 n v tien te.
Cac nha t ban thng nghiep can phai mua va ban san pham theo gia bao
nhieu e ho va cac nha t ban cong nghiep thu c li nhuan bnh quan?

Bai 37:
Gia ca gia gao 25% tam cua Viet Nam thang 08 nam 2002 la 176 USD/ tan.
Can c vao cac thong tin d bao thi tiet, nha t ban X d oan vu ong xuan
nam 2002 se c mua v the, gia gao se giam xuong ang ke nen a ky hp
ong co thi han vi nha t ban Y ban 1000 tan vi gia 170 USD/ tan, va tra
tien vao thang 12 nam 2002. en thang 12/2002, cac nha nhap khau gao chau Phi
va Philippin gia tang san lng nhap a dan en gia gao tang len 235 USD/ tan.
Hoi ai a thu c li nhuan va thu c bao nhieu t hp ong ky ket
tren? Tai sao s hoat ong cua S giao dch hang hoa lai thuc ay viec san xuat
hang hoa vt qua nhu cau thc te cua xa hoi.

Bai 38:
Trong giai oan san xuat, quy gianh cho d tr nguyen lieu cua cong ty
MeKong co 200.000 USD nhan roi. Giam oc quyet nh dung so tien tren e cho
vay trong 3 thang mang lai thu nhap la 4.000 USD. Sau khi thu hoi tien ve, cong ty lai
s dung chung e cho vay trong thi gian 8 thang vi ty suat li tc 3%/nam.
Thang cuoi cung trong nam vi so tien o nha t ban cho vay con thu c 2.000
USD li tc.
Hay xac nh ty suat li tc tien vay bnh quan ca nam?

Bai 39:
Ngan hang MIT co so t ban thuoc s hu cua chu ngan hang la 10 trieu
bang, i vay 150 trieu bang. Ty le d tr bat buoc do Ngan hang nha nc qui
nh la 5% tong so t ban, so t ban con lai em cho vay. Chi ph cua c quan ngan
hang nam la 1,6 trieu bang.
Hay xac nh ty suat li nhuan ngan hang, biet rang ty suat li tc tien i
vay la 3%/nam va ty suat li tc tien cho vay la 5%/nam.

Bai 40:
Khi thanh lap cong ty co phan the thao RANKE, cong ty a phat hanh co
phieu tr gia 500.000 bang Anh, trong o nha t ban A mua co phieu vi tong so
tien 40.000 bang Anh, nha t ban B mua 30.000 bang Anh, nha t ban C mua 12.000
bang Anh, nha t ban D mua 9.000 bang Anh.
Hay xac nh ty le phan tram co phieu s hu cua nha t ban tai chnh E
can e co so co phieu khong che. Biet rang:
1. Nha t ban C va D phu thuoc vao nha t ban E va cho no co quyen
bieu quyet ve nhng co phieu cua ho.
2. Trong hoi ngh nhng ngi co co phieu, co the co s lien ket gia
cac nha t ban A va B.
3. So co phan con lai nam trong tay cac nha t ban nho.


A TO T BAN CHU NGHA
Bai 41:
Mot khoanh ruong 1 ha gan khu cong nghe cao cho thue hang nam thu c
6.600 USD tien to. Biet rang tren khoanh ruong co xay dng nhng cong trnh
nong nghiep tr gia 40.000 USD va co thi han phuc vu 20 nam, ty suat li tc
cho vay trong xa hoi la 6%/nam. Hay xac nh a to chiem bao nhieu phan trong
tong so tien to?

Bai 42:
Khoanh
ruong
Dien tch Chi ph san
xuat
TBCN: k
Ty suat li
nhuan bnh
quan: p`
San lng
I 1 ha 100.000 USD 20 1 tan
II 1 ha 100.000 USD 20 2 tan
III 1 ha 100.000 USD 20 3 tan

Hay xac nh a to chenh lech cua moi khoanh ruong? a to o thuoc
loai nao?

Bai 43:
Khoanh
ruong
Dien tch Chi ph san
xuat
TBCN: K
Ty suat li
nhuan bnh
quan: p`
San lng
I 3 ha 10.000 USD 10 110 tan
II 3 ha 10.000 USD 10 100 tan

Sau o tren khoanh II ngi ta bon them phan va chat tang trng, chi ph
them 1000 USD. Ket qua san lng tang len 115 tan.
Hay tnh so thu nhap them do au t them t ban? No c chuyen hoa
thanh loai a to nao? S khac nhau gia a to chenh lech I va II?

Bai 44:
Gia khoanh at co dien tch 2ha HongKong nam 1994 tang t 500.000 len
800.000 USD, biet rang thi ky o lai suat tien vay giam t 5% xuong 4%.
Hoi a to thay oi nh the nao oi vi khoanh at tren?




Bai 45:
Nam 1967, lien hiep nhng ngi chu cac mo than An o khai thac c 70 trieu
tan than, a tang gia moi tan oi vi x nghiep nha nc len 5 USD, oi vi
ngi tieu dung la 7 USD.
Hay tnh so li nhuan thu them c do thiet lap che o gia ca oc quyen.
Biet rang, 38,6% than do cac x nghiep nha nc tieu thu. Gia ca oc quyen cao
o co anh hng g en hoan canh cua nhng ngi lao ong? Tai sao li nhuan
oc quyen la c s kinh te tao nen lien minh chong oc quyen rong rai.
Bai 46:
To chc xuat khau dau la OPEC chi phoi so t ban la 100 trieu USD. 1/10
so o xuat khau sang cac nc phat trien va thu c 3 trieu USD li nhuan. Ty
suat li nhuan cua toan bo von au t la 12%. Sau mot thi gian, so von tang len
gap oi. Tat ca phan tang them cua von dung e xuat khau ra nc ngoai. Ty
suat li nhuan cua von au t trong nc giam xuong con 0.8% va nc ngoai
giam 1/3.
Hay tnh s thay oi cua ty suat li nhuan chung. V sao ty suat li nhuan lai
tang mac du thu nhap do au t von trong nc va nc ngoai b giam.
Bai 47:
Mot nhom t ban tai chnh Anh, bang so von t ban t co a mua co phieu
khong che cua cac tap oan cong nghiep nh sau:

Cac tap oan cong
nghiep
T ban au t (trieu
USD)
So co phieu khong
che (ty le % so vi
von au t
Robot 6000 10
Nghien cu khong gian 10 000 12
San xuat o to 5000 8
Hoa chat 6000 15
Dau kh 10 000 14
Thiet b ng sat 1000 10
Thiet b tau ien 5000 4
Che tao ten la 2000 10

Hay tnh: so von cua cac nha t ban khac chu s chi phoi cua tap oan t
ban tai chnh gap may lan von t co cua tap oan t ban tai chnh?
Cach thong tr cua cac nha t ban khac trong trng hp noi tren goi la
phng phap g?
Bai giai:
Bai 30:
Lng t ban kha bien la:
8.000USD : 200% = 4.000USD
Lng t ban bat bien la:
4.000 USD x 7 = 28.000USD
Neu t ban bat bien hao mon het trong 1 nam th chi ph san xuat
t ban chu ngha bang t ban ng trc.
Lng chi ph san xuat t ban (c + v):
28.000USD + 4.000USD = 32.000USD
Chi ph san xuat xa hoi cua hang hoa (c + v + m):
32.000USD + 8.000USD = 40.000USD
Tra li: 32.000USD va 40.000USD
Bai 31:
Ty suat li nhuan tap oan t ban thu c trong nam 1979 la:
P = 100
v c
m

634,9 trieu USD
P = x 100 = 9,07%
7.000 trieu USD
Tra li: 9,07%

Bai 32:
Tong so li nhuan nam 1897 la:
87,5ngan USD x 845,71 = 73.999,625 ngan USD
Tong so li nhuan nam 1900 la:
139,6 ngan USD x 1.969,61 USD = 274.957,556 ngan USD
Nh vay tong so li nhuan nam 1900 tang len 201trieu USD so
vi nam 1897.
76.999.625 ngan USD
P
1897
= x 100 ~ 9,25%
800.000.000


274.957.556 ngan USD
P
1900

=
x 100 ~ 7,64%
3.600.000.000

Ty suat li nhuan ch giam t 9,25% xuong 7,64% v ay co
s hoat ong cua nhan to ngan can ty suat li nhuan giam sut: trnh
o boc lot cong nhan tang len. Neu khong co nhan to chong lai xu
hng giam sut cua ty suat li nhuan noi tren, tong so li nhuan
nam 1976 se la:
845,71 USD x 139,6 ngan USD = 118.061.116 ngan USD

118.061.116 ngan USD
va P
1976
= x 100 = 3,28%
3.600.000.000
Vay:
- Tong so li nhuan tang len 201 trieu USD
- Ty suat li nhuan giam t 9,25% xuong 7,64%
- Neu khong tang trnh o boc lot th ty suat li nhuan se
giam xuong 3,23%
Bai 33:
Gia tr hang hoa cua cac nganh lan lt la:
Nganh 1 : 900 c + 100 v + 100 m
Nganh 2: 3.100 c + 900 v + 900 m
Nganh 3: 8.000 c + 2.000 v + 2.000 m

12.000c + 3.000 v + 3.000 m
Ty suat li nhuan bnh quan la:
% 20 100
000 . 3 000 . 12
000 . 3
=
+

o cung la ty suat li nhuan cua nganh th 3 la nganh co
cau tao hu c trung bnh cua xa hoi.
Khoi lng li nhuan ma nha t ban nganh th 3 thu c so
vi li nhuan nganh th 1 :
10
% 20 ) 100 900 (
% 20 ) 000 . 2 000 . 8 (
=
+
+
v c
v c
(lan)
Tra li: 10 lan v nha t ban au t vao nganh th 3 gap 10
lan so vi nganh 1.
Bai 34:
Gia tr hang hoa cua cac nganh lan lt la:
Nganh 1 : 800 c + 200 v + 200 m =1.200 P = 20%
Nganh 2: 900 c + 100 v + 100 m =1.100 P = 10%
Nganh 3: 670 c + 330 v + 330 m =1.330 P = 33%

Cong : 2.370 c + 630v + 630 m = 3.630
Ty suat li nhuan bnh quan la:
P
bq
= % 21 100
000 . 3
630
=
Muon cham dt viec di chuyen t ban th hang hoa cua nganh
th II phai ban theo gia ca san xuat (k + p) = (900c + 100v) + (1000
x 21%) = 1210. Khi o gia ca hang hoa nganh II se tang so vi
gia tr:
% 10
1100
100 ) 1100 1210 (
=


Tra li: 10%

Bai 35:
30 trieu
Mi au p la : x 100 = 30%
100 trieu
Khi t ban tang len 400 trieu USD vi cau tao hu c la
1
9
; m =
130% va toc o chu chuyen 1,2 vong/nam th khoi lng gia tr m c
tao ra la :
52 trieu USD + 10,4 trieu USD = 62,4 trieu USD
Cong cac nguon thu khac (40 trieu USD), tong thu nhap cua cac
nha t ban la:
62,4 trieu USD + 40 trieu USD = 102,4 trieu USD

P = % 6 , 25 100
400
4 , 102
=
Gia du khong co cac yeu to chong lai xu hng giam sut cua
ty suat li nhuan (nang cao ty suat gia d, tang nhanh toc o chu
chuyen cua t ban, li nhuan sieu ngach) th 400 trieu USD t ban vi
v
c

:
1
9
va m = 100% ch thu c khoi lng gia tr thang d la
40 % 100
10
400
= trieu USD. Ty suat li nhuan se ch con la:
% 10 100
400
40
=
Bai 36:
T ban cong nghiep la:
720
15
100 108
=

(n v)
T ban thng nghiep la:
800 720 = 80 (n v)
Li nhuan thng nghiep la:
12
100
15 80
=

(n v)
Nha t ban thng nghiep mua hang cua nha t ban cong nghiep
theo gia ca bang chi ph san xuat cong vi li nhuan cong nghiep (tc
gia ca san xuat cong nghiep):
720 + 108 = 828 (n v)
Nha t ban thng nghiep ban hang cho ngi tieu dung theo gia
ca bang gia ca san xuat cong nghiep cong vi li nhuan thng
nghiep (tc gia ca san xuat thc te = gia tr)
828 + 12 = 840 (n v)
Bai 37:
S chenh lech gia gia ca thc te va gia ca hp ong la:
235USD 170USD = 65 USD
Do o Y a c li va so li o la:
65 x 1.000 = 65.000USD
Vay: - Y a thu c li nhuan la 65.000USD
- Cac hp ong giao dch e ra nhu cau gia tao ve hang hoa
gao.
Bai 38:
Lng li tc thu c trong 8 thang cho vay:
USD
USD USD
800 . 4
12 100
8 3 ) 000 . 4 000 . 200 (
=

+

Tong so li tc thu c trong ca nam:
4.000USD + 4.800USD +2.000USD = 10.8000USD
Vat ty suat li nhuan bnh quan ca nam:
% 5 100
000 . 200
800 . 10
~

Bai 39:
Tong so t ban ngan hang cho vay:
160 - 152
100
5 160
=

trieu USD
Tong so li tc tien cho vay:
6 , 7
100
152 5
=

trieu USD
Li tc ngan hang phai tra:
5 , 4
100
150 3
=

trieu USD
Tong so li nhuan ngan hang:
7,6 (4,5 + 1,6) = 1,5 trieu USD
Ty suat li nhuan ngan hang:
% 15 100
10
5 , 1
=
Bai 40:
e co c so co phieu khong che, nha t ban E ch can co
so phieu ln hn so phieu cua nha t ban A va nha t ban B
cong lai (40.000 + 30.000), tr i so co phieu cua nha t ban C va
nha t ban D (12.000 + 9.000) tc:
(40.000 + 30.000) (12.000 + 9.000) = 49.000 bang Anh
Nh vay nha t ban E phai co so phieu t nhat la 50.000 bang
Anh, tc chiem:
% 10
500
100 50
=

tong so co phieu phat hanh.

Bai 41:
Trong 6.600USD tien to mot nam co 2.000USD tien khau hao t
ban au t tren manh at o (40.000 : 20) va 2.400 USD li nhuan cua
nha t ban au t tren manh at o
400 . 2
100
000 . 40 6
=
|
.
|

\
|
USD
Do o lng a to la:
6.600 (2.000 + 2.400) = 2.200USD
Ty trong a to trong tong so tien o:

3
1
600 . 6
200 . 2
=
Bai 42:
Gia ca san xuat chung cua nong san pham la do ieu kien san
xuat tren ruong at xau quyet nh, trong trng hp tren, khoanh I la
ruong at xau nhat.
Gia ca san xuat chung cua 1 tan san pham chnh la gia ca san
xuat cua khoanh I:
100 000 + 20 000 = 120 000 USD
Gia ca san xuat toan bo san pham tren khoanh II:
120 000 x 2 = 240.000USD
Gia ca san xuat toan bo san pham tren khoanh III:
120 000 x 3 = 360.000USD
Tren khoanh II thu c a to chenh lech la 120.000USD (240.000
120.000), tren khoanh III la 240.000USD (360.000 120.000). o la
a to chenh lech I.
Bai 43:
Gia ca san xuat chung cua 1 tan san pham do ieu kien san
xuat cua khoanh II quyet nh (v khoanh II la ruong at xau): (10 000 +
1000)/100 = 110 USD

Tren khoanh II, au t them 1000USD, san lng at 115 tan. Gia ca
san xuat ca biet cua 115 tan la:
11.000 + (11.000 x 10%) = 12.100USD
Song 115 tan ban ra van theo gia ca san xuat xa hoi
(110USD/tan), thu nhap tren khoanh II:
110 x 115 = 12 650USD
So thu nhap them tren khoanh II:
12 650 12.100 = 550USD
o la a to chenh lech II, la a to thu c do tham canh ma
co. Con a to chenh lech I la a to thu c tren nhng ruong at
co ieu kien san xuat thuan li (mau m ruong at va v tr at ai)
Bai 44:
T cong thc:
a to x 100
Gia ca ruong at =
Lai suat tien gi vao ngan hang
Ta co the tnh c:
Gia ca ruong at x lai suat tien gi
a to =
100
Do vay, a to cua manh ruong o tang t:
000 . 25
100
5 000 . 500
=

bang Anh len 000 . 32

100
4 000 . 800
=

bang Anh

Bai 45:
So Than do x ngiep nha nc tieu thu la:
02 , 27
100
6 , 38 70
=

(tan)
So than do ngi tieu dung tieu thu la:
70 tan 27,02 tan = 42,98 (tan)
So li nhuan phu them do thiet lap che o gia ca oc quyen
la:
(27,02 x 5) + (42,98 x 7) = 435,96 trieu USD
i song cua ngi lao ong giam gan 301 trieu USD mot nam
do thiet lap che o gia ca oc quyen.
ai bo phan li nhuan oc quyen thu t trong nhan dan lao ong
(301 trieu USD so vi 135 trieu USD), v vay li nhuan oc quyen
lam anh hng i song cua moi tang lp nhan dan trong xa
hoi. Do o, no la c s kinh te tao nen lien minh chong oc
quyen rong rai.

Bai 46:
So li nhuan thu c do au t trong nc.
Cua thi ky au la:
9 3
100
100 12
=

trieu
Cua thi ky sau la:
2 , 7
100
90 8
=

trieu
Tong so li nhuan do au t trong nc ca hai thi ky la:
9 trieu + 7,2 trieu = 16,2 trieu
Tong so li nhuan do au t nc ngoai thi ky sau la:
100
100
100 10
=

trieu
V ty suat li nhuan giam xuong con 1/3 so vi trc, tong so
li nhuan thu c do au t nc ngoai la:
3 trieu + 10 trieu = 13 trieu
Tong so li nhuan ca trong va ngoai nc la 20,2 trieu bang
Anh. Ty suat li nhuan chung:
% 6 , 14 100
200
2 , 29
=
Vay ty suat li nhuan chung tang len en 14,6% do ty le von
au t ra nc ngoai ln hn trc.

Bai 47:
Tong so t ban t co cua tap oan t ban tai chnh la:

100
10 000 . 2
100
4 000 . 5
100
10 000 . 1
100
14 000 . 10
100
15 000 . 6
100
8 000 . 5
100
12 000 . 10
100
10 000 . 6
+

= 5.000 trieu
USD
T ban au t cua cac x nghiep co phan la:
6.000 + 10.000 + 5.000 + 6.000 + 10.000 + 1.000 + 5.000 + 2.000 =
45000 trieu USD
Vay: So von cua cac nha t ban khac chu di s kiem soat
cua tap oan t ban tai chnh gap 8 lan von t co cua nhom
nay:
8
000 . 5
000 . 5 000 . 45
=

lan
Bon t ban tai chnh kiem soat t ban xa hoi bang che o tham
d thong qua viec nam lay co phieu khong che