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C tai liu v nng sut lao ng ca cng nhn cng ty thc phm Hapro nh sau:
S c
Mc Nng sut lao ng (kg)
ng nhn (ngi)
Di 80
20
T 80-90
40
T 90-100
35
T 100-110
70
T 110-120
25
T 120-130
10
Trn 130
Yu cu:
1. Tnh nng sut lao ng bnh qun ca 1 cng nhn ca cng ty.
2. Xc nh Mt v nng sut lao ng ca 1 cng nhn ca cng ty
3. Xc inh trung v v nng sut lao ng ca 1 cng nhn ca cng ty.
Phn II: ap an bai tp
Mc NSL
xi
fi
xifi
Si
Di 80
75
20
1500
20
T 80 - 90
85
40
3400
60
T 90 100
95
35
3325
95
T 100 110
105
70
7350
165
T 110 120
115
25
2875
190
T 120 130
125
10
1250
200
Trn 130
135
675
205
205
20375
Cng
1.
x f
f
i
20375
99,39(kg )
205
M 0 x M 0 min hMo .
2.
100 10.
( f Mo
f Mo f Mo 1
f Mo 1 ) ( f Mo f Mo 1 )
70 35
104,375(kg )
(70 35) (70 25)
f
M e x M e min
hMe . 2
3.
S Me 1
f Me
205
95
100 10. 2
101,07(kg )
70
S h gia nh
< 520
520 - 540
12
540 560
20
560 - 580
56
580 - 600
18
600 620
16
620
10
Yu cu:
1. Tnh Chi ph bnh qun hng tun ca h gia nh.
2. Xc nh Mt v chi ph hng tun ca h gia nh.
3. Xc inh trung v v chi ph hng tun ca h gia nh.
Phn II: ap an bai tp
Chi ph
xi
fi
xifi
Si
< 520
510
4080
T 520 - 540
530
12
6360
20
T 540 560
550
20
11000
40
T 560 580
570
56
31920
96
T 580 600
590
18
10620
114
T 600 620
610
16
9760
130
620
630
10
6300
140
140
80040
Cng
1.
x f
f
i
80040
571,71(1000d )
140
M 0 x M 0 min hMo .
2.
560 20.
( f Mo
f Mo f Mo 1
f Mo 1 ) ( f Mo f Mo 1 )
56 20
569,73(1000d )
(56 20) (56 18)
f
M e x M e min
hMe . 2
3.
S Me 1
f Me
140
40
560 20. 2
570,71(1000d )
56
S con b
79
12
9 - 11
23
11 13
85
13 15
55
15 - 17
25
Yu cu:
1. Tnh sn lng sa bnh qun hng ngy ca 1 con b.
2. Xc nh Mt v sn lng sa hng ngy ca 1 con b.
3. Xc inh trung v v sn lng sa hng ngy ca 1 con b.
Phn II: ap an bai tp
Sn lng
xi
fi
xifi
Si
7-9
12
96
12
9-11
10
23
230
35
11-13
12
85
1020
120
13-15
14
55
770
175
15-17
16
25
400
200
200
2516
Cng
1.
x f
f
i
2516
12,58(lit )
200
M 0 x M 0 min hMo .
2.
11 2.
( f Mo
f Mo f Mo 1
f Mo 1 ) ( f Mo f Mo 1 )
85 23
12,35(lit )
(85 23) (85 55)
f
M e x M e min
hMe . 2
3.
S Me 1
f Me
200
35
11 2. 2
12,53(lit )
85
Nm 2008
Doanh thu
T l thc hin
k hoch
k hoch v
(tr)
Bnh quy
1200
110
1400
112
Ko mm
3400
105
3620
110
Thch da
1600
102
1800
105
Tn sn phm
Doanh thu
thc t (tr)
T l thc hin
k hoch v
doanh thu (%)
Yu cu:
1. Tnh t l thc hin k hoch v doanh thu tiu th sn phm ca doanh nghip bnh
ko Hi H trong tng nm v trong c 2 nm?
2. Xc nh t trng v doanh thu tiu th thc t ca mi loi sn phm trong tng
nm ca doanh nghip bnh ko Hi H?
Phn II: ap an bai tp
Nm 2007
SP
T l
DTKH
HTKH
DTTH
Nm 2008
T trng
DTTH
DTTH
T l
HTKH
DTKH
T trng
DTTH
Bnh quy
1200
110
1320
20,24
1400
112
1250
20,53
Ko mm
3400
105
3570
54,74
3620
110
3290,91
53,08
Thch da
1600
102
1632
25,02
1800
105
1714,29
26,39
Cng
6200
x f
f
M
M
x
1. x 2007
6522
6522
1,052(105,2%)
6200
6820
1,0903(109,03%)
6255,2
x 2008
6820
6255,2
x 2 nam
2. d
6522 6820
13342
1,0712(107,12%)
6200 6255,2 12455,2
y bp
y tt
Phn xng
ng (kg/ngi)
Gia thanh n
v sn phm
Mc lng
Sn lng (kg)
(1000/ngi)
(1000)
500
20
50000
2000
600
18
72000
2200
550
19
50000
2100
Sn
Mc
thnh
lng
lng
500
20
600
550
PX
NSL
CPh
5=3x1
6=2x3
7=4x5
50000
2000
100
1000000
200000
17
72000
2200
120
1296000
264000
19
50000
2100
91
950000
191100
311
3246000
655100
Cng
172000
1. NSLDBQchung
Tng
S CN
sanluong Sanluong M
soCN Sanluong M
NSLD
lng
172000
553,055(kg / nguoi)
311
xi
2.
GithnhBQchung
Chiph giathanhxsanluong x f
Sanluong
sanluong
f
i
3. MucluongBQchung
luong
soCN
mucluongxSoCN x f
SoCN
f
i
3246000
18,872(1000d / nguoi)
172000
655100
2106,431(1000d / nguoi)
311
30
45
60
200
150
50
20
i Xi fi
xi
fi
xifi
xi x
x i x fi
30
30
3,16
94,8
299,568
45
90
2,16
97,2
209,952
60
180
1,16
69,6
80,736
200
800
0,16
32
5,12
150
750
0,84
126
155,84
50
300
1,84
92
169,28
20
140
2,84
56,8
161,312
Cng
555
2290
568,4
1031,808
x f
f
i
2290
4,16bac
555
2.
x x f
f
i
(x x)
f
2
3.
568,4
1,024bac
555
fi
1031,808
1,8591(bac) 2
555
4.
1,8591 1,3635bac
5.
ve
e
1,024
x100
x100 24,62 (%)
x
4,16
x100
1,3635
x100 37,78(%)
4,16
Qi I
Qi II
Phn
Ga tr sn
T l ph
Ga tr sn xut ca tng
T l chnh
xng
xut (t.)
phm (%)
PX trong tng s ( % )
phm (%)
A
B
215
185
4,4
4,8
20
15
95,8
96,0
600
5,2
40
95,4
250
4,4
25
96,4
TLCP
(ln)
xi
GTCP
Qu II
TTCP
(%)
xi fi (t)
di
GTSX
(t)fi
TLCP
GTCP
(ln)
(t)
xi
xi fi
TTCP (%)
di
215
0,955
250,54
17,27
275,00
0,958
261,800
19,90
185
0,952
176,12
14,80
206,25
0,96
198,000
15,05
600
0,948
568,80
47,80
550,00
0,954
524,700
39,87
250
0,958
239,50
20,13
343,75
0,964
331,375
25,18
1250
1189,96
100,00
1375
1315,875
100,00
a. Tnh t l chnh phm tnh chung cho c x nghip trong qu 1,2 v 6 thng
T l chnh phm chung
trong qu (6 thng)
Qu I:
x f 1189,96 0,952(95,2%)
1250
f
x f 1315,875 0,957(95,7%)
X
1375
f
X
Qu II:
6 thng:
0,9546(95,46%)
1250 1375
2625
b. Tnh t trng sn phm chnh phm ca mi phn xng trong ton b gi tr chnh
phm ca x nghip trong mi qu (kt qu tnh trn bng)
T trnggi tr CP tng phn
xng trong GTCP x nghip mi qu
GTCP mi PX trong qu
GTCP ton X nghip trong
di
qu
Qi II
Phn
Ga tr sn xut ca tng
T l ph
Ga tr sn
T l ph
xng
PX trong tng s ( % )
phm (%)
xut (t)
phm (%)
30
1,5
300
1,48
35
1,2
450
1,18
15
1,6
250
1,50
20
1,4
500
1,34
GTSX
(t) fi
TLCP
Qu II
TTCP
GTCP
(ln)
(%)
xi fi (t)
xi
di
GTSX
(t)fi
TLCP
GTCP
(ln)
(t)
xi
xi fi
TTCP (%)
di
375
0,985
369,375
29,97
300
0,9852
295,56
19,97
437,5
0,988
432,250
35,07
450
0,9882
444,69
30,05
187,5
0,984
184,500
14,97
250
0,9850
246,25
16,64
250
0,986
246,500
19,99
500
0,9866
493,30
33,34
1250
1232,625
100,00
1500
1479,80
100,00
a. Tnh t l chnh phm tnh chung cho c x nghip trong qu 1,2 v 6 thng
T l chnh phm chung
trong qu (6 thng)
Qu I:
x f 1232,625 0,9861(98,61%)
1250
f
x f 1479,8 0,9865(98,65%)
X
f 1500
X
Qu II:
6 thng:
0,9863(98,63%)
1250 1500
2750
b. Tnh t trng sn phm chnh phm ca mi phn xng trong ton b gi tr chnh
GTCP mi PX trong qu
di
qu
Qu II
Phn
Gia tr sn xut
T l chnh
Gia tr chnh
T l ph
xng
(tr.)
phm (%)
phm (tr.)
phm (%)
625
95,3
550
4,2
430
92,6
345
3,5
585
93,0
570
5,4
Hy tnh:
a, T l bnh qun sn phm l chnh phm tnh chung cho c 3 phn xng trong mi
qi v 6 thng.
b, T trng sn phm chnh phm ca mi phn xng trong ton b gi tr chnh
phm ca x nghip trong mi qi.
Phn II: ap an bai tp
Qu I
PX
Qu II
GTSX TLCP
GTCP
TTCP
(tr)
(%)
(tr)
(%)
(tr)
625
95,3
595,625
38,73
430
92,6
398,18
585
93,0
1640
GTCP TLPP
TLCP
GTSX
TTCP
(%)
(%)
(tr)
(%)
550
4,2
95,8
574,113
37,54
25,89
345
3,5
96,5
357,513
23,55
544,05
35,38
570
5,4
94,6
602,537
38,91
1537,855
100
1465
1534,163
100
a. Tnh t l chnh phm tnh chung cho c 3 phn xng trong qu 1,2 v 6 thng
T l bnh qun chnh phm
chung 3 phn xng trong qu (6
thng)
Qu I:
x f
f
M
X
M
x
Qu II:
i
i
1537,855
0,938
1640
1465
0,955
1534,163
6 thng:
0,946
1640 1534,163 3174,163
b. Tnh t trng sn phm chnh phm ca mi phn xng trong ton b gi tr chnh
phm ca x nghip trong mi qu
GTCP mi PX trong qu
Qu I
Qu II
Doanh thu
T l
K hoch v
T l HTKH
thc t (tr)
HTKH (%)
(%)
S 1
786
110,4
742
105,7
S 2
901
124,6
820
115
S 3
560
95,8
600
102,6
S 4
643
97
665
104,3
hng
Hy tnh:
a, T l % hon thnh k hoch bnh qun v gi tr sn xut ca c lin hip XN trong
mi qi v 6 thng.
b, T trng doanh thu thc t ca mi ca hng trong ton b doanh thu thc t ca c
cng ty trong mi qu.
Phn II: ap an bai tp
Qu I
CH
DTHU TT TL HTKH
(tr)
(%)
786
110,4
901
Qu II
DTHU
KH
KH V
TL HTKH
DTHU TT
DTHU(tr)
(%)
(tr)
711,957
742
105,7
784,294
124,6
723,114
820
115
943
560
95,8
584,551
600
102,6
615,6
643
97
662,887
665
104,3
693,595
Cng
2890
2682,5
2827
(tr)
3036,489
XI
M
M
x
(6thng)
2890
1,077
2682,5
3036,489
1,074
2827
x 100
X II
x f
f
i
X 6t
1,076
2682,5 2827
5509,5
b.
T trng DTHU TT ca mi ca
hng
trong ton b DTTT ca cng ty
DTHU TT mi CH trong qu
x
DTHU TT ca c cty
trong qu
mi qu
Qu I
CH
Qu II
T
DTHU TT
T trng (%)
DTHU TT
786
27,19
784,294
25,83
901
31,18
943
31,06
560
19,38
615,6
20,27
643
22,25
693,595
22,84
Cng
2890
100
3036,489
100
trng(%)
S h
Di 25
19
25 50
32
50 75
40
75 - 100
15
Trn 100
14
Hy tnh:
a, S tm nui bnh qun mi h.
b, Mt v khi lng tm nui c ca mi h.
c, S trung v v khi lng tm nui c ca mi h.
100
Tr s
Tn s
Khi lng tm
S h
(t)
fi
Di 25
19
12,5
237,5
19
25 50
32
37,5
1200
51
50 75
40
62,5
2500
91
75 - 100
15
87,5
1312,5
106
Trn 100
14
112,5
1575
120
Cng
120
x f
f
i
xi
Si
6825
f M 0 f ( M 0 1)
M0
f ( M 0 1) f M 0 f M 0 1
40 32
56,061(t)
(40 32) (40 15)
Me X Me min h Me
M e 50 25
tch lu
xi f i
6825
56,875 (t)
120
M 0 X M 0 min hM 0
M 0 50 25
gia
f
S Me1
2
f Me
60 51
55,625 (t)
40
S quc gia
40 - 50
20
50 - 65
50
65 - 80
120
80 - 85
20
Hy tnh:
a, Tui th bnh qun trn th gii.
b, Mt v tui th bnh qun ca cc quc gia trn th gii.
c, S trung v v tui th bnh qun ca cc quc gia trn th gii.
Phn II: ap an bai tp
Tui th
S quc
Tr s
xi f i
Tr s
Mt
Tn s
bnh qun
gia
gia
khong
(nm)
fi
xi
cch t
phn phi
(
(h i )
tch lu
fi
)
hi
Si
40 50
20
45
900
10
20
50 65
50
57,5
2875
15
3,33
70
65 80
120
72,5
8700
15
190
80 85
20
82,5
1650
210
Cng
210
x f
f
i
14125
14125
67,26 (nm)
210
M 0 X M 0 min hM 0
M 0 65 15
M0
f ( M 0 1) f M 0 f M 0 1
120 50
71,18 (nm)
(120 50) (120 20)
Me X Me min h Me
M e 65 15
f M 0 f ( M 0 1)
f
S Me1
2
f Me
105 70
86,875 (nm)
120
17
18
19
20
21
22
23
24
25
S sinh vin
11
45
39
27
25
18
13
12
10
fi
xi*fi
/xi-x/*fi
(xi-x)2*fi
17
11
187
34,98
111,2364
18
45
810
98,1
213,858
19
39
741
46,02
54,3036
20
27
540
4,86
0,8748
21
25
525
20,5
16,81
22
18
396
32,16
59,6232
23
13
299
36,66
103,3812
24
12
288
45,84
175,1088
25
10
250
48,2
232,324
200
4036
367,32
967,52
x f
f
4036
20,18 (nm)
200
i i
i
x x f
f
i
367,32
1,8366
200
x x f
f
2
967,52
4,8376 (nm2 )
200
100
2,2
100 10,9 (%)
20,18
Nm
2000
Gia tr
Lng tng
gim tuyt
Tc
phat trin
TSC (tr)
i lin hoan
lin hon
(tr)
(%)
Tc tng
Gia tr
tuyt i
gim lin
ca 1%
hon (%)
tng gim
(tr)
1200
2001
10
2002
2003
2004
125
350
2005
2006
120
300
Yu cu:
1. in cc s liu cn thiu vo trng?
2. Hy tnh gi tr TSC bnh qun nm trong giai on 2000-2006?
3. D on gi tr TSC cho cc nm 2008, 2009, 2010?
15,5
Gi tr TSC
gim tuyt
(tr)
i lin hon
Tc pht
Tc tng
trin lin
gim lin
hon (%)
hon (%)
(tr)
Gi tr tuyt
i ca 1%
tng gim
(tr)
2000
1200
2001
1320
120
110
10
12
2002
1550
230
117,42
17,4242
13,2
2003
1937,5
387,5
125
25
15,5
2004
2287,5
350
118,06
18,0645
19,375
2005
2745
457,5
120
20
22,875
2006
3046
300
110,93
10,929
27,45
t 6
307,67(trd )
7 1
6
3046
1,168(trd )
1200
D on:
A, y n L yn .L
y 2008 3046 307,67 x 2 3661,34(trd )
y 2009 3046 307,67 x3 3969,01(trd )
y 2010 3046 307,67 x 4 4276,68(trd )
B, yn L yn .(t ) L
y 2008 3046.(1,168) 2 4155,43(trd )
y 2009 3046.(1,168) 3 4853,54(trd )
y 2010 3046.(1,168) 4 5668,93(trd )
2004
2005
2006
2007
2008
7510
7680
8050
8380
8500
Doanh thu
bn hng
(tr)
Yu cu:
1. Tnh cc ch tiu phn tch s bin ng ca doanh thu bn hng theo thi gian?
2. D on doanh thu bn hng vo cc nm 2010, 2011, 2012?
2004
2005
2006
2007
2008
DT
7510
7680
8050
8380
8500
170
370
330
120
170
540
870
990
ti
1,023
1,048
1,041
1,014
Ti
1,023
1,072
1,116
1,132
ai
0,023
0,048
0,041
0,014
Ai
0,023
0,072
0,116
0,132
gi
75,1
76,8
80,5
83,8
247,5(trd )
5 1
4
8500
1,035(trd )
7510
a t 1 1,035 1 0,035(trd )
t 4
D on:
A, y n L yn .L
y 2010 8500 247,5 x 2 8995(trd )
y 2011 8500 247,5 x3 9242,5(trd )
y 2012 8500 247,5 x 4 9490(trd )
B, yn L yn .(t ) L
y 2010 8500.(1,0315) 2 9043,93(trd )
y 2011 8500.(1,0315) 3 9328,81(trd )
y 2012 8500.(1,0315) 4 9622,67(trd )
XN
M (t.)
TT M/
KH M
(%)
TT (M+1) /
TT M (%)
TT (M+2) /
KH (M+3)
TT (M+3) /
TT
/ TT (M+2)
KH (M+3)
(M+1)(%)
(%)
(%)
500
120
115
112
105
104
700
115
112
115
108
102
800
105
110
108
104
106
Hy tnh:
1/ Lng tng (gim) tuyt i bnh qun chung cho c lin hip XN t nm M ti
M+3?
2/ Tc pht trin bnh qun chung cho c lin hip XN t nm M ti M+3?
V tnh t ng.
M
M+1
M+2
M+3
y1
y2
y3
y4
600
690
772,8
883,9
815
912,8
1049,7
1156,37
840
924
997,9
1100,15
XN
2255
3100,42
Mc y4 c th tnh nh sau:
V Tn = t2 t3 tn
T4 = t2 t3 t4 =
y4
y1
y n y1 y M 3 y M
n 1
4 1
yn
y
41 M 3
y1
yM
t n 1 t 2 .......t n n 1
281,807 (t )
3
3
t 3
3100,42 3
1,3749 1,1112
2255
y n L yn L
y n L y n t
Nm
Ch tiu
1.Gi tr SX k hoch
(t )
2.T l hon thnh KH
gi tr SX
3. S cng nhn ngy
u nm
M+1
M+2
M+3
M+4
400
480
550
600
120
110
108
105
120
128
130
140
144
Hy tnh:
1/ Lng tng (gim) tuyt i bnh qun v gi tr sn xut thc t cho c XN t nm
M ti M+3?
2/ Nng sut lao ng thc t bnh qun nm cho 1 cng nhn XN t nm M ti M+3?
3/ La chn mt m hnh d on nng sut lao ng bnh qun cho 1 cng nhn XN
vo nm M+8?
Phn II: ap an bai tp
Cn c vo ngun ti liu ban u, lp c bng sau:
Nm
M+1
M+2
M+3
M+4
Gi tr SX thc t (t )
480
528
594
630
S cng nhn BQ nm
124
129
135
142
NSL BQ 1 CN nm (t)
3,871
4,093
4,4
4,4366
Ch tiu
1.
2.
3.
y n y1 y M 3 y M
630 480 150
50
n 1
4 1
3
3
(t)
Gi tr sn xut thc t nm
S cng nhn BQ nm
y n L yn L
5 142 6 5 172( nguoi)
GTSX ( M 8)
SoCNSX( M 8)
880
5,116(tyd )
172
y n L y n t
- GTSX:
- S CNBQ
GTSX ( M 8)
SoCNSX ( M 8)
991,242
5,5688(tyd )
178
y n y1 y M 3 y M
4,4366 3,871 0,5656
0,1885(tyd )
n 1
4 1
3
3
t 3
4,4366 3
1,1461 1,0465
3,871
- NSL BQ nm M+8:
Thng 1
Thng 2
Thng 3
336100
476350
520067
% HTKH GTSX
101
127
115
96
88
90
Thng 4
94
Hy tnh:
a, Gi tr SX thc t bnh qun 1 thng trong qi ?
b, NSL bnh qun ca 1 cng nhn mi thng trong qi v c qi?
c, T l % hon thnh k hoch GTSX bnh qun mt thng trong qi?
Phn II: ap an bai tp
Ch tiu
T1
T2
T3
T4
Tng
GTSX KH (tr)
336100
476350
520067
% HTKH GTSX
101
127
115
96
88
90
CN
ngy
thng
1332517
94
(ngi)
GTSX TT (tr.)
339461
S CN BQ thng (ngi)
604964,5 598077,05
92
89
1542502,55
92
6500,838
(tr/ngi)
a. Tnh gi tr sn xut thc t bnh qun mt thng trong qu
GTSX thc t bnh
S thng
1542502,55
514167,52 (tr.)
3
2
GTSX thc t mi thng
91 (ngi)
3
3
1542502,55
16950,578
91
(tr/ngi)
qu
CHNG IV
1542502,55
1,158 (115,8%)
1332517
Thng 1
Thng 2
Thng 3
194722
184369
248606
% HTKH GTSX
116
97,9
120
304
298
308
Thng 4
312
Hy tnh:
a, Gi tr SX thc t bnh qun 1 thng trong qi ?
b, NSL bnh qun ca 1 cng nhn mi thng trong qi v c qi?
c, T l % hon thnh k hoch GTSX bnh qun mt thng trong qi?
Phn II: ap an bai tp
Ch tiu
T1
T2
T3
GTSX KH (tr)
194722
184369
248606
% HTKH GTSX
116
97,9
120
304
298
308
CN ngy u thng
Tng
T4
627697
312
(ngi)
GTSX TT (tr.)
S CN BQ thng (ngi)
NSL BQ 1CN mi thng
301
303
310
750,424
595,700
962,346
704701,971
(tr/ngi)
a. Tnh gi tr sn xut thc t bnh qun mt thng trong qu
qu
S thng
704701,971
234900,657 (tr.)
3
S CN u thng+ s CN cui
=
thng
2
304 (ngi)
3
3
704701,971
2318,099
304
(tr/ngi)
704701,971
1,123 (112,3%)
627697
CHNG V
Phn I: Ni dung bai tp
C tai liu sau v tnh hnh tiu th cac loi in thoi di ng ca mt ca hang
nh sau:
Doanh thu (tr)
Loi in thoi
Tc gim gia
thang 2 so vi
Thng 1
Thng 2
Nokia
720000
741000
-5
Samsung
786000
810000
-10
Sony Ericsson
254000
425000
-15
thng 1 (%)
p0 q0
Nokia
Samsung
Sony
Ericsson
Cng
p1q1
Tc gim
gi
ip
720000
741000
-5
0,95
780000
786000
810000
-10
0,90
900000
254000
425000
-15
0,85
500000
1760000
1976000
Doanh thu(trd)
p0 q1
p1q1
ip
2180000
pq
pq
i
Ip
1 1
1 1
1976000
0,9064(90,64%,9,36%)
2180000
p q
p q
0 1
2180000
1,2386(123,86%,23,86%)
1760000
pq
p q
1 1
1976000
1,1227(112,27%,12,27%)
1760000
pq
p q
1 1
pq xp q
p q p q
1 1
0 1
0 1
1,1227=0,9064x1,2386
216000= - 204000+420000(tr)
Phn I: Ni dung bai tp
C tnh hnh sn xut ca mt doanh nghip nh sau:
Nm 2008
Chi ph sn xut
K hoch v sn
T l hoan thanh
(t ng)
lng so vi thc
t nm 2006 (%)
k hoch v sn
lng (%)
Ti vi
42
+ 40
110
T lnh
54
+ 130
100
thc t nm 2006
Sn phm
Bit rng tc pht trin bnh qun hng nm trong thi k ny v chi ph sn xut
thc t l 1,3 ln.
Yu cu: Hy dng phng php ch s phn tch s bin ng ca tng chi ph sn
xut sn xut ra 2 loi sn phm ti vi v t lnh.
Phn II: ap an bai tp
Nm 2008
Sn phm
z0q0
q1KH
q0
q1
q1KH
Ti vi
42
1,4
1,1
T lnh
54
2,3
1,0
Cng
96
t 31
z1 q1
1,3
z 0 q0
z1 q1 (1,3) 2 .z 0 q 0
iq
q1
q0
Z1q1
Z0q1=z0 q0xiq
1,54
70,98
64,68
2,3
91,26
124,2
162,24
188,88
i z q
z q
Iq
188,88
1,9675(196,75%,96,75%)
96
q 188,88 96 92,88(tyd )
z q
z q
Iz
162,24
0,8590(85,90%,14,1%)
188,88
1 1
0 1
z q
q
1 1
162,24
1,69(169%,69%)
96
zq 162,24 96 66,24(trd )
z q
z q
1 1
z q x z q
z q z q
1 1
0 1
0 1
1,69=0,859x1,9675
66,24= - 26,64+92,88(t )
Phn I: Ni dung bai tp
C tnh hnh sn xut ca mt doanh nghip nh sau:
Doanh thu thc t
Nm 2008
K hoch v gia c
T l hoan thanh
(t ng)
so vi thc t nm
2006 (%)
k hoch v gia c
(%)
M1
120
+ 25
152
M2
180
+ 34
150
nm 2008
Phn xng
Bit rng tc tng trng bnh qun hang nm trong thi k ny v doanh thu thc
t l 0,6 ln.
Yu cu: Hy vn dng phng php ch s phn tch s bin ng ca doanh thu
ton x nghip.
Phn II: ap an bai tp
Nm 2008
Phn
ip
p1
p0
p0 q1
p1q1
ip
P 1q1
p1KH
p0
p1
p1KH
M1
42
1,25
1,52
1,9
46,875
63,16
M2
54
1,34
1,50
2,01
70,313
89,55
Cng
96
117,188
152,71
xng
t 31
z1 q1
1 0,6 1,6
z 0 q0
p0 q0
p1 q1
(1,6) 2
P0q0
pq
pq
i
Ip
1 1
1 1
300
1,965(196,5%,96,5%)
152,71
p q
p q
Iq
0 1
152,71
1,295(129,5%,29,5%)
117,188
pq
p q
1 1
300
2,56(256%,156%)
117,188
pq
p q
1 1
pq xp q
p q p q
1 1
0 1
0 1
2,56=1,965x1,295
182,812= 147,29+35,522(t )
Phn I: Ni dung bai tp
C tai liu v tnh hnh tiu th bia hai ca hang trong thang 12 nm 2008 nh
sau:
Ca hang Hng Thun
Loi bia
Gi bn
S thng bia
Gi bn
S thng bia
(1000/thng)
ban
(1000/thng)
ban
Si Gn
124
150
120
152
Heineken
232
100
238
80
Tiger
181
120
195
110
H Ni
120
80
125
75
Minh Thoa
P HT Q
P MT Q
p.q HT
p.qMT
P HT
qHT
P MT
qMT
124
150
120
302
302
37448
36240
Heineken 232
100
238
180
180
41760
42840
234,67
23467
18773,6
Si Gn
Tiger
181
120
195
230
230
41630
44850
187,70
22524
20647
H Ni
120
80
125
155
155
18600
19375
122,42 9793,6
9181,5
Cng
139438 143305
74083,1 67144,58
P
P
I p ( HT / MT )
HT
MT
139438
0,973(97,3%,2,7%)
143305
P
P
I p ( MT / HT )
MT
HT
143305
1,028(102,8%,2,8%)
139438
I q ( HT / MT )
pq
pq
HT
MT
74083,1
1,103(110,3%,10,3%)
67144,58
pq
pq
MT
HT
67144,58
0,906(90,6%,9,4%)
74083,1
18/7/2007
Khi lng
Khi lng
(1000)
giao dch
(1000)
giao dch
CID
17,8
541000
16,0
500000
GHA
16,5
1289000
18,2
1300000
REE
16,0
15000
16,6
15500
SAM
17,0
12000
17,5
10000
Yu cu: Hy phn tch tnh hnh giao dch cc loi c phiu trn qua hai thi im
bng phng php thch hp?
Phn II: ap an bai tp
15/7/2007
18/7/2007
P1q1
P 0q1
P 0q0
8000000
8900000
9629800
P0
q0
P1
q1
CID
17,8
541000
16
500000
GHA
16,5
11289000
18,2
REE
16
15000
16,6
15500
257300
248000
240000
SAM
17
12000
17,5
10000
175000
170000
204000
Cng
Pq
P q
1 1
0 1
32092300
1,043(104,3%,4,3%)
30768000
P q
P q
IQ
0 1
30768000
0982(98,20%,1,8%)
31342300
Pq
P q
1 1
32092300
1,024(102,4%,2,4%)
31342300
Pq
P q
1 1
Pq x P q
P q P q
1 1
0 1
0 1
1,024=1,043x0,982
750000= 1324300+ (-574300) (1000 )
Phn I: Ni dung bai tp
C s liu sau ca mt ca hang:
T trng mc tiu th hang ha
k nghin cu (%)
hang so vi k gc (%)
40
- 4,8
20
- 4,2
25
- 3,8
15
3,5
Mt hang
Yu cu: Dng phng php ch s phn tch bin ng tng mc tiu th hng ho
qua 2 k, bit rng tng mc tiu th hng ho k nghin cu tng 12,5% so vi k gc,
tng ng vi mc tng 150 t ng.
.
Phn II: ap an bai tp
Cn c vo ngun ti liu ban u, lp c bng sau:
Tn hng
d1
p1q1
(%)
p1q1
p1 q1 (tr)
ip
40
540
0,952
20
270
0,958
25
337,5
0,962
15
202,5
1,035
Cng
pq=150(tyd) . a = 0,125(ln)
pq 150
1200(tyd )
a
0,125
p1q1 1350(tyd )
p0 q0
1350
Ip
d i
p1 q1
d
p 0 q1
i
p
p 0 q1
100
100
0,96736
20
25
15 103,374
40
0,952 0,958 0,962 1,035
p1 q1
1200
1395,55(tyd )
Ip
0,96736
I pq I p I q
I pq
pq
p q
1 1
I pq
pq p q
p q p q
1 1
0 1
0 1
1350
1350 1395,55
T trng mc tiu
40
15,5
20
10,8
25
5,4
15
-2,8
Yu cu: Dng phng php ch s phn tch bin ng tng mc tiu th hng ho
qua 2 k, bit rng tng mc tiu th hng ho k nghin cu tng 17,5% so vi k gc,
tng ng vi mc tng 140 t ng.
Phn II: ap an bai tp
Cn c vo ngun ti liu ban u, lp c bng sau:
Tn hng
d0
p0 q0
(%
p0 q0
p0q0 (tr)
iq
)
A
40
320
1,155
20
160
1,108
25
200
1,054
15
120
0,972
Cng
800
pq=140(tyd) . a = 0,175(ln)
pq 140
800(tyd )
a
0,175
p1q1 940(tyd )
p0 q0
Iq
p0 q1 (iq p0 q0 )
p0 q0
p0 q0
1,0929
100
100
p0 q1 p0 q0 I q 800 1,0929 874,32(ty.d )
I pq I p I q
I pq
pq
p q
1 1
I pq
pq p q
p q p q
1 1
0 1
0 1
940
940 874,32
Phn xng
K gc
K nghin cu
K gc
K nghin cu
20,2
19,75
20
30
19,8
18,58
40
35
21,5
20,42
25
15
18,9
19,55
15
20
Yu cu: Dng phng php ch s phn tch bin ng tng chi ph sn xut ca x
nghip qua 2 k, bit rng tng sn lng sn phm k nghin cu tng 15% so vi k gc,
tng ng vi mc tng 120 sn phm?
Phn II: ap an bai tp
q=120 SP v a = 0,15(ln)
q 120
800( SP)
a
0,15
q1 920( SP)
q0
Tnh gi thnh BQ 1 SP
(VT: triu )
z0
z 0 q0
z 0 d 0 20,2 0,2 19,8 0,4 21,5 0,25 18,9 0,15 20,32
q0
z1
z1q1
z1d1 19,75 0,3 18,58 0,35 20,42 0,15 19,55 0,2 18,951
q1
I zq
z q
z q
1 1
z 1q1 z1 q1 z 0 q1
z 0 q0 z 0 q1 z 0 q0
16256
18.694,4
16256
1,0725 = 0,9326 x 1,15
1178,92 = - 1259,48 + 2438,4 (triu ).
Phn I: Ni dung bai tp
C s liu sau ca mt x nghip:
Phn xng
Gia thanh n v sn
K gc
K nghin cu
K gc
K nghin cu
20,2
19,75
20
30
19,8
18,58
40
35
21,5
20,42
25
15
18,9
19,55
15
20
Yu cu: Dng phng php ch s phn tch bin ng gi thnh bnh qun 1 sn
phm ca x nghip qua 2 k, bit rng tng sn lng sn phm k nghin cu tng 15% so
vi k gc, tng ng vi mc tng 120 sn phm?
Phn II: ap an bai tp
q=120 SP v a = 0,15(ln)
q 120
800( SP)
a
0,15
q1 920( SP)
q0
Tnh gi thnh BQ 1 SP
(VT: triu )
z0
z 0 q 0
z 0 d 0 20,2 0,2 19,8 0,4 21,5 0,25 18,9 0,15 20,32
q 0
z1
z1 q1
z1 d1 19,75 0,3 18,58 0,35 20,42 0,15 19,55 0,2 18,951
q1
z 01
z 0 q1
z 0 d1 20,2 0,3 19,8 0,35 21,5 0,15 18,9 0,2 19,995
q1
z1
z 1 z 01
z 0 z 01 z 0
18,951 18,951 19,995
(1000 )
trong tng s (% )
XN
Thng 1
Thng 2
Thng 1
Thng 2
S 1
31,2
30,8
24
25
S 2
29,7
26,1
30
28
S 3
28,5
28,0
26
31
S 4
26,6
24,5
20
16
Yu cu: Dng phng php ch s phn tch s bin ng tng chi ph sn xut
qua 2 thng. Bit thm rng qua 2 thng tng sn lng tng 25 %, tng ng tng 200
chic.
Phn II: ap an bai tp
q = 200
a= 0,25
q0
q
q 1000
0
200
800
0,25
I zq I z I q
I zq
z q
z q
1 1
0 0
z1 q1
z 0 q1
z 0 q1
z 0 q0
XN
Thng 1
Thng 2
Thng 1
Thng 2
S 1
31,2
30,8
24
25
S 2
29,7
26,1
30
28
S 3
28,5
28,0
26
31
S 4
26,6
24,5
20
16
Yu cu: Vn dng phng php ch s phn tch bin ng gi thnh bnh qun mt
sn phm ca cc x nghip qua 2 thng.
Phn II: ap an bai tp
z1 z1d1 30,8 0,25 26,1 0,28 28 0,31 24,5 0,16 27,608
Iz Iz I
z1
z1 z 01
z 0 z 01 z 0
27,608 27,608 29,207
Thanh ph X
Thanh ph Y
Gia n v
Lng hang
Gia n v
Lng hang
(1000)
tiu th (kg)
(1000)
tiu th (kg)
35,8
3695
32,5
3050
20,4
2770
20,7
2930
25,9
2583
21,4
3525
31,1
3010
35,6
2945
hng
pA
p x q x p yq y
qx qy
34,31 (ng)
3695 3050
6745
pB
20,55 (ng)
2770 2930
5700
pC
23,30 (ng)
2583 3525
6108
pD
33,33 (ng)
3010 2945
5955
I q( X /Y )
pq
pq
344206,15
0,997
345146,35
q( X / Y ) 940,2 (ngh)
I q (Y / X )
pq
pq
I q( X /Y )
1
1,003
0,997
ha k gc (%)
qua 2 k nghin cu
20
7,5
12
10,0
27
8,3
31
5,6
10
9,1
Tn hng
Yu cu: Dng phng php ch s phn tch s bin ng tng mc tiu th hng
ho qua 2 k nghin cu, bit rng tng mc tiu th hng ho k nghin cu bng 836 t
ng, tng 4,5 % so vi k gc.
Phn II: ap an bai tp
p1q1=836
Ipq=1,045
pq
p 0 q0
Iq
p q
p q
1 1
I pq
0 1
0 0
i d
d
q
836
800
1,045
1,076
100
100
I pq I p I q
pq
p q
1 1
0 0
pq p q
p q p q
1 1
0 1
0 1
0 0
ha k nghin cu (%)
qua 2 k nghin cu
20
- 2,5
12
1,2
27
- 0,7
31
4,1
10
- 3,8
Tn hng
Yu cu: Dng phng php ch s phn tch s bin ng tng mc tiu th hng
ho qua 2 k nghin cu, bit rng tng mc tiu th hng ho k nghin cu so vi k gc
tng 5 %, tng ng tng 225 triu ng.
Phn II: ap an bai tp
a 0,05
pq 225
pq
p q
0 0
pq
p0 q0
225
4500
0,05
p q 4725
p q d
I
p q d
i
1 1
1 1
0 1
p0 q1
100
100
1,0027
20
12
27
31
10
99
,
735
4725
4712,277
1,0027
I pq I p I q
pq
p q
1 1
0 0
pq p q
p q p q
1 1
0 1
0 1
0 0
4725
4725
4712,277
4500 4712,277
4500
1,05 1,0027 1,04717
Sn
phm
K gc
K nghin cu
K hoch
Thc t
220
270
278
172
150
175
185
K gc
K nghin cu
K hoch
Thc t
105
110
110
155
93
95
90
195
124
135
145
z q
z q
0 1
0 o
z q
z q
z q
0 KH
0 0
z q
z q
0 1
0 KH
0 1
0 0
0 KH
Iq
z q
z q
Sn
phm
K gc
K nghin cu
K hoch
Thc t
220
270
278
172
150
175
185
K gc
K nghin cu
K hoch
Thc t
105
110
110
155
93
95
90
195
124
135
145
1,0584
z
q
105
178
93
155
124
195
57285
zq
110178 90 155 140195 60830
1,0033
z q 110178 95155 135195 60630
Iz
1 1
0 1
KH 1
I zNVKH
0 1
1 1
I zTHKH
KH 1
z q
z q
1 1
0 0
z q x z q
z q z q
KH 1
1 1
0 1
KH 1
x
57285 57285 60630
1,0619 = 1,0584 x 1,0033
z =3545 = 3345 + 200 (tn)
Phn I: Ni dung bai tp
C tai liu v tnh hnh sn xut va tiu th v lng thc thc phm gia cac
khu vc trong nm 2008 nh sau:
n v : %
Tiu th
Sn xut
Cng nghip
Cng nghip
Nng nghip
Dch v
15
Nng nghip
SX khc
36
Dch v
SX khc
10
Cng SX
1
9
Cng TT
20
3
22
21
24
20
100
Cng
Nng
nghip
nghip
15
Dch v
2
Sn xut
khc
10
Cng sX
36
Nng nghip
10
23
Dch v
20
Sn xut khc
10
21
Cng Tiu th
34
22
24
20
100
Sn xut
Cng sn
khc
xut
Cng
Nng
nghip
nghip
Cng nghip
29,5
17,7
3,93
19,67
70,8
Nng nghip
9,38
13,77
19,67
1,97
45,24
Dch v
7,87
5,9
17,7
7,87
39,34
Sn xut khc
19,67
5,9
5,9
9,83
41,3
Cng tiu th
66,87
43,27
47,2
39,34
196,68
SX
Dch v
Sn xut
A
20
30
10
50
30
20
30
20
15
Cng sn
xut
130
80
10
110
75
400
30
Cng tiu th
120
20
30
50
30
Cng
sn xut
130
30
10
20
20
80
50
30
20
10
110
20
15
30
15
80
Cng TT
120
85
120
75
400
b. 65, 2 triu ng
Y2008 = 400 triu ng
Y2013 = 400+65,2x5=726 triu ng
T2013 = Y2013/Y2008 = 726/400=1,815 ln
Theo gi thit kt cu GTSX gia cc ngnh khng i.
BC nm 2013
n v: triu ng
TT
Cng
36,3
54,45
90,75
54,45
235,95
54,45
18,15
36,3
36,3
145,2
90,75
54,45
36,3
18,15
199,65
36,3
27,225
54,45
27,225
145,2
Cng tiu th
217,8
154,275
217,8
136,125
726
SX
sn xut