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PHN 1. NG DNG MS EXCEL TRONG PHN TCH KINH DOANH (20 tit) ...... 2
1.
NHM BI TP LM TI LP ............................................................................................... 2
Bi 1.1. ................................................................................................................................................. 2
Bi 1.2. ................................................................................................................................................. 3
Bi 1.3. ................................................................................................................................................. 4
Bi 1.4. ................................................................................................................................................. 5
Bi 1.5. ................................................................................................................................................. 6
Bi 1.6. ................................................................................................................................................. 7
Bi 1.7. ................................................................................................................................................. 7
Bi 1.8. ................................................................................................................................................. 8
Bi 1.9. ................................................................................................................................................. 8
Bi 1.10. ............................................................................................................................................... 8
Bi 1.11. ............................................................................................................................................... 9
Bi 1.12. ............................................................................................................................................. 10
Bi 1.13. ............................................................................................................................................. 11
Bi 1.14. ............................................................................................................................................. 11
Bi 1.15. ............................................................................................................................................. 12
Bi 1.16. ............................................................................................................................................. 13
Bi 1.17. ............................................................................................................................................. 14
Bi 1.18. ............................................................................................................................................. 14
Bi 1.19. ............................................................................................................................................. 15
Bi 1.20. ............................................................................................................................................. 16
Bi 1.21. ............................................................................................................................................. 17
2.
NHM BI TP NH ........................................................................................................... 17
Bi 2.1. ............................................................................................................................................... 17
Bi 2.2. ............................................................................................................................................... 18
Bi 2.3. ............................................................................................................................................... 18
Bi 2.4. ............................................................................................................................................... 18
Bi 2.5. ............................................................................................................................................... 19
Bi 2.6. ............................................................................................................................................... 19
Bi 2.7. ............................................................................................................................................... 19
Bi 2.8. ............................................................................................................................................... 20
2.
Phn Table...................................................................................................................... 21
Bi 1.2.
Phn table......................................................................................................................... 25
Bi 2.2.
To cc cu truy vn sau:................................................................................................ 27
Trang: 1
PHN 1. NG DNG MS EXCEL TRONG PHN TCH KINH DOANH (20 tit)
1. NHM BI TP LM TI LP
Bi 1.1.
Yu cu:
1. Da vo s chng t v bng 1 in gi tr ct sn phm v n gi
Bit rng ga bn theo loi sn phm v nhng chng t trong thng 1 v 2 gi tng
10% so vi gi nim yt.
2. in gi tr ct loi sn phm
3. in gi tr ct gim gi, bit rng chng t mua sn phm loi 3 trong thng 2 c
gim 5% tr gi
4. in gi tr ct Doanh thu. Doanh thu = s lng * n gi gim gi
Trang: 2
5. in gi tr cho bng thng k 2: thng k doanh thu theo sn phm v theo thng
6. in gi tr cho bng thng k 3: thng k doanh thu theo sn phm v theo loi trong
thng 3
7. nh dng du phn cch hng ngn cho cc ct c gi tr kiu s
8. Da vo bng thng k 2, v th so snh doanh thu trong tng thng ca my ca,
my mi v my phay
9. Trch cc chng t c tr gi t 30 triu 50 triu ra mt vng ring trn bng tnh.
Bi 1.2.
Yu cu:
1. Lp cng thc in d liu cho cc ct cn li, bit rng:
Ct VT v n gi ly ra t bng tham chiu
T-Tin = S lng * n gi
Ph ph = T-Tin * ph ph ca cc mt hng tng ng trong bng tham chiu
Tnh Thu VAT: Nu 2 k t cui ca SH l NB th Thu VAT bng 0, ngc li
Thu VAT = thnh tin * t l thu (ly t bng tham chiu: sa li 10%)
Tng cng = T-Tin + Ph ph + Thu VAT
2. in gi tr cho bng tng hp doanh s bn hng
3. Trch ra nhng hp ng khng tnh thu VAT ra mt vng ring trn bng tnh
4. Dng chc nng PivotTable thng k tng s lng, tng thnh tin, tng thu VAT theo
khch hng theo ngy, nh sau:
Trang: 3
5. Dng chc nng SubTotal thng k theo tng khch hng nh bng sau
Bi 1.3.
Cng ty thc phm c doanh thu 6 thng u nm 2014 nh sau
Trang: 4
Bi 1.4.
Mt cng ty c 3 ca hng bn l dng c th thao ti tnh A. Cng ty tng hp doanh thu
hng tun vi cc thng tin nh bng sau (file Bai 4.xlsx)
Trang: 5
1. Dng chc nng PivotTable thng k tng s lng khch, tng doanh thu ca tng loi
Cu Lng, Tennis, Bng bn theo ca hng theo ngy. Bng thng k c dng nh sau:
2. Dng chc nng PivotTable thng k ca hng c lng khch ng nht theo ngy
Trang: 6
Bi 1.6.
Cho s liu v nng sut lao ng, gi thnh sn phm, chi ph nguyn vt liu chnh
trong gi thnh sn phm ca 5 x nghip cng sn xut mt loi sn phm nhsau:
H s iu chnh (ln)
n 4 nm ( t <= 4 nm)
1,5
2,0
2,5
Bi 1.8.
Doanh nghip A d nh u t my t ng ch bin bn kh vi gi 16.550 triu ng,
vi d tnh sn xut ko di trong 5 nm c cc khon thu trong tng nm nh sau
Phn tch li nhun trc thu trong trng hp gi tour bin ng t 1.600.000 ng
n 2.000.000 ng v s khch bin ng t 450 600 khch.
Trang: 8
Gi gii
Bi 1.11.
Mt doanh nghip c s liu sn xut trong k l 15.000 sn phm v tiu th 12.000
sn phm. Gi bn n v sn phm l 500.000 ng, bin ph n v sn phm l 250.000
ng. Tng chi ph c nh chi ra trong k l 2.000.000.000 ng.
a. Xc nh im ha vn tnh trn sn lng sn xut?
b. Xc nh li nhun trc thu i vi sn lng tiu th?
c. Cho thu sut thu nhp doanh nghip l 22%. Xc nh thu thu nhp DN phi np i
vi phn sn lng tiu th?
Trang: 9
Bi 1.12.
Cho cc s liu sau y
Thit b
STT
S lng
n gi
My ch
01
25.000.000
My trm
40
17.000.000
Bn gh
41
400.000
Thit b mng, in
Chi ph khc
10.000.000
5.000.000
Thit b
n gi
7.000.000
Chi ph qun l lp
1.200.000
3.000.000
120.000
Trang: 10
16.550.000 ng
8.000.000 ng
2.500.000 ng
1.550.000 ng
900.000 ng
2.650.000 ng
Yu cu:
1. Hy tnh sn lng bn go kh sn xut v tiu th cng ty Bnh Minh ha vn?
2. Gi s cng ty sn xut v tiu th 100 tn/thng, hy tnh li nhun trc thu nu gi
bn dao ng t 2.800.000 n 3.500.000/tn.
3. Hy tnh li nhun trc thu nu sn lng sn xut v tiu th dao ng t 100 tn
n 170 tn
4. Hy tnh li nhun trc thu khi gi bn dao ng t 2.800.000 n 3.500.000, sn
lng sn xut v tiu th dao ngt 100 tn n 170 tn.
Bi 1.14.
Cng ty c phn Thanh Nin bn cn h tr gp ti Chung c Hamona ng Trng
Cng nh, qun Tn Bnh vi cc loi cn h (vt: triu ng)
Ngn hng Agribank h tr cho vay vi li sut tin vay c nh 11%/nm, thi gian vay
ti a 20 nm v s tin vay ti a l 80% tr gi cn h.
Yu cu:
1. Hy tnh s tin gp u hng thng ca tng loi cn h vi thi gian tr gp l 5 nm,
10 nm, 15 nm v 20 nm? (bit rng ngi mau tr trc 20% tr gi cn h, phn cn
li vay ngn hng)
2. Trong trng hp khch hng mua cn h loi 1 3PN tr gp trong 10 nm v cho thu,
mi thng tin thu thu c l 18 triu v n cui nm th 10 s sang nhng cn h
vi gi d kin tng 20%. Nh vy khch hng c th u t c khng? thu li mi
nm l bao nhiu (NPV) v sut sinh li mi nm (IRR) l bao nhiu?
Trang: 11
Gi gii cu 1
Bi 1.15.
h tr cho nhn vin, cng ty t Lnh c chng trnh bn cn h tr gp cho nhn
vin c thm nin cng tc t 5 nm tr ln, cn h c din tch 100 m2, 3 phng ng ti tng
9, vi gi l 1,1 t VN, li sut c nh hng nm l 8,5%, tr gp trong vng 20 nm.
Yu cu:
1. Hy xc nh s tin gp u hng thng trong trng hp khng tr trc (vay 100% gi
tr nh). Cho bit c th s tin tr vn, tr li tng thng?
2. Trong trng hp Cng ty quy nh t l tr trc dao ng trong khong 20% - 30% tr
gi cn h, thi gian gp t 10 nm 20 nm. Hy xc nh s tin gp u hng thng?
3. Nhn vin Kiu Trang ng k vi s tin tr trc l 20% tr gi cn h v hnh thc gp
u hng thng, thi gian gp 15 nm
Cho bit s tin b phi tr tng thng.
B tr c 10 nm, n nm th 11 b mun tr dt im. Xc nh s tin phi
tr (gi s khng phi tr tin pht do thanh ton trc hn)?
Nu ngn hng quy nh pht 1,5% trn s tin thanh ton trc hn th s tin nhn
vin Kiu Trang phi tr l bao nhiu khi mun thanh ton dt im vo u nm th
11?
Gi gii cu 1 & 2
Trang: 12
Bi 1.16.
Anh Ba d tnh mun mua tr gp mt cn nh tr gi 2 t ng. Ngi bn nh ni rng,
anh Ba ch cn tr trc cho h 20% tr gi nh, phn cn li tr gp trong vng 20 nm, vi
li sut khng i 6% nm. Tuy nhin h cn ni rng, c th gim hoc tng s tin tr
trc, cng nh thi hn vay, v nu thch th mi thng bn c th tr thm cho h bao nhiu
(tr vo tin gc) gim bt s tin li.
Anh Ba ang lng l mua gp vi 3 phng n:
Trang: 13
20.500
25
12.400
12
7.200
7
5.200
4
160
20%
280 ngy
100
20%
300 ngy
70
20%
300 ngy
60
20%
325 ngy
Gi gii
Bi 1.19.
Mt cng ty a c nh xy 50 cn nh gm 4 loi: nh trt, nh 2 tng, nh 3 tng v
bit th. Thi gian (ngy) xy nh mi loi nh sau:
Loi nh
Hng mc
Xy th
Trang tr
Li
Nh trt
20
5
50 triu
2 tng
60
30
100 triu
3 tng
90
50
200 triu
Bit th
120
100
300 triu
Trang: 15
Bi 1.20.
Mt ngi c s tin 70 triu ng d nh u t vo cc khon sau:
Gi tit kim khng k hn vi li sut 6.5%/nm.
Gi tit kim c k hn vi li sut 8.5%/nm;
Mua tn phiu vi li sut 10%/nm;
Cho doanh nghip t nhn vay vi li sut 13%/nm.
Mi khon u t u c ri ro ca n nn ngi quyt nh u t theo cc ch dn
sau y ca nh t vn:
Khng cho doanh nghip t nhn vay qu 20% s tin;
S tin mua tn phiu khng c vt qu tng s tin u t vo 3 khon cn li;
u t t nht 30% tng s tin vo gi tit kim c k hn v mua tn phiu;
T l tin gi tit kim khng k hn trn tin gi tit kim c k hn khng c qu
1/3.
Hy xc nh s tin u t vo mi khon tng s tin li thu c cao nht v tun
theo cc ch dn ca nh t vn, bit ngi u t ht s tin hin c.
Trang: 16
Gi gii
Bi 1.21.
Cng ty ha cht s dng 3 loi nguyn liu A, B,C sn xut 2 sn phm I v II. nh
mc chi ph nguyn liu cho vic sn xut sn phm nh sau:
Nguyn liu
A
B
C
nh mc chi ph
Sn phm I
Sn phm II
0,4
0,5
0,2
0,6
0,3
Kh nng
cung ng
20
5
21
Trang: 17
.
Bi 2.3.
Cng ty C phn X sn xut dng sn phm mi l dy in t. Cng ty mun thu 20%
li nhun trong nm u tin vi gi thuyt s liu c cho nh sau: trong nm u tin ny
s bn c 100 tn dy in t (100.000kg). Mc chit khu trung bnh cho cc i l l
10%. Tng chi ph c nh l 4 t ng v chi ph cho mi sn phm l 120.000ng. Cho bit
gi bn cng ty c th t li nhun 20% trong nm u tin? Tnh chnh xc t sut li
nhun t c?
Bi 2.4.
Doanh nghip PC WORD ang d kin tung ra mt sn phm mi. S liu t b phn
ti chnh k ton cho bit sn phm mi c d kin bn vi gi $1100. sn xut, cn
u t mt thit b mi vi gi $300.000; tng nh ph khc l $100.000, chi ph sn xut
ra mt sn phm l $500. Ban gim c cn ang lng l v quyt nh cui cng. B phn
tip th v bn hng cho bit s lng bn d kin cho nm ti c th t 500 ti 1100 sn
phm.
Yu cu: dng cng c scenarios phn tch li nhun trc thu trong trng xu nht (bn
500 sn phm) v tt nht (bn 1100 sn phm)?
Trang: 18
m rng kinh doanh, doanh nghip c kh DunHan vay 200 triu ng ca ngn hng
CBA v nh tr 12 triu trong mt thng v tr vo cui thng, vi li sut ngn hng l
1,1%/ thng.
Yu cu:
a. Hy tnh xem doanh nghip DunHan phi tr bao nhiu thng mi ht s tin c vay.
b. Nu nh doanh nghip DunHan mun tr ht s tin trong vng 2 nm, tnh s tin mi
thng phi tr?
Bi 2.6.
Cng ty ang xem xt 1 d n m theo cng ty b ra 500 triu ng mua my mc
thit b v xy dng nh xng, n cui nm s phi b thm 50 triu ng u t vo
vn ngn hn. Ton b vn ngn hn s c thu hi khi d n kt thc. Sau 1 nm thi cng,
cng xng i vo hot ng ngay. D kin sau 5 nm hot ng, xng s ngng hot ng.
D kin doanh thu v chi ph kinh doanh (cha c khu hao) ca xng theo tnh ton nh
sau: (VT triu ng)
Nm
Doanh thu
Chi ph (cha c khu hao)
1
480
300
2
600
250
3
800
200
4
900
200
5
900
200
Bit rng: Ti sn c nh ca d n thc hin khu hao theo phng php ng thng.
Gi tr thanh l ca ti sn c nh l 20 triu ng v thu sut thu nhp doanh nghip l
22%/nm. T sut li nhun l 12%/nm.
Yu cu: Tnh ton cc ch tiu NPV, IRR ca d n.
Bi 2.7.
Mt x nghip nh sn xut thm mt s mt hng trong 3 mt hng A, B, C. nh mc chi
ph v li ca cc mt hng cho bi bng sau:
Mt hng
A
B
C
Nguyn liu
(kg)
2
3
3
Vn
(ngn ng)
1.000
3.000
5.000
Lao ng
(gi)
4
8
2
Li
(ngn ng)
200
300
500
Trang: 19
Bi 2.8.
Cng ty may mc Phng ng hin ang lp k hoch sn xut 3 mt hng o Jaket, o
Chemis v o Bludong xut sang Nga. c bit chi ph gi cng sn xut ca tng mt
hng qua 3 cng on ct, may, hon chnh nh sau : (VT: vn)
Chemis
0,2
Bludong
0,4
Jaket
0,3
0,3
0,5
0,4
0,1
0,2
0,1
48.000
74.000
58.000
Gi cng b phn ct
n gi/1 SP
Nng lc ti a ca cc b phn nh sau :
B phn ct
1.250 gi cng
B phn may
1.650 gi cng
540 gi cng
Trang: 20
Kiu d liu
SoPX
(Primarykey)
Text (5)
NgayBan
Date/Time
LyDoXuat
Text (200)
MaNV
Text (4)
MaKH
Text (4)
Ghi ch
S phiu xut
Quy tc: 2 k t u nhp ch in, 3 k t sau nhp s.
nh dng mu xanh.Bt buc nhp
Ngy bn
nh dng hin th: ngy/thng/nm.
H tr ngi dng khng nhp du phn cch ngy,
thng v nm.
Quy tc: ngy bn trc hoc ngay ngy hin hnh.
L do xut
M nhn vin. nh dng ch in.
Lookup d liu t bng NhanVien. Bt buc nhp
M khch hng.
Lookup d liu t bng KhachHang
nh dng ch in. Bt buc nhp
Trang: 21
Table CTPhieuXuat:
Tn field
Kiu d liu
SoPX
(Primarykey)
Text (5)
MaSP
(Primarykey)
Text (4)
SLXuat
Number
GiaXuat
Number
Ghi ch
S phiu xut
nh dng ch in
Lookup d liu t bng PhieuXuat. Bt buc nhp
M sn phm.
Lookup d liu t bng SanPham
nh dng ch in. Bt buc nhp
S lng
Ch nhp s dng. Bt buc nhp
Gi bn
c nhp s thp phn. Ch nhp s dng.
Bt buc nhp
Trang: 22
Table CTPhieuXuat
Trang: 23
5. Lit k cc nh cung cp c giao dch mua bn trong thng (thng hin hnh), gm thng
tin: m nh cung cp, h tn nh cung cp, a ch, s in thoi, email, s phiu nhp,
ngy nhp. Sp xp th t theo ngy nhp hng.
6. Lit k chi tit ha n bn hng trong qu 2/2015 gm thng tin: s phiu xut, nhn
vin bn hng, ngy bn, m sn phm, tn sn phm, n v tnh, s lng, gi bn,
doanh thu.
7. to mi quan h thn thit vi khch hng, hng thng ca hng c chng trnh
khuyn mi c bit cho tt c cc khch hng c ngy sinh nht trong thng. Hy in danh
sch khch hng ny (gm tt c thng tin ca khch hng)
8. Lit k cc ha n bn hng t ngy 01/09/2015 n 15/10/2015 gm cc thng tin: s
phiu xut, nhn vin bn hng, ngy bn, m sn phm, tn sn phm, n v tnh, s
lng, gi bn, doanh thu.
9. Lit k cc ha n mua hng theo tng khch hng (khch hng c nhp t bn phm),
gm cc thng tin: s phiu xut, ngy bn, m khch hng, tn khch hng, tr gi.
10. Cho bit tng s chai nc x vi Comfort bn trong 6 thng u nm 2015. Thng tin
hin th: tng s lng.
11. Tng kt doanh thu theo tng khch hng trong thng hin hnh, gm cc thng tin:
thng, m khch hng, tn khch hng, a ch, tng tin.
12. Thng k tng s lng sn phm bn theo tng thng (thng, nm c nhp t bn
phm), gm thng tin: thng, nm, m sn phm, tn sn phm, n v tnh, tng s lng.
13. Thng k doanh thu bn hng trong qu 2/2015, thng tin hin th gm: thng, doanh thu.
14. Lit k cc ha n bn hng ca thng 5 v thng 6 nm 2015, gm cc thng tin: s
phiu, ngy bn, h tn nhn vin bn hng, h tn khch hng, tng tr gi.
15. Cui ngy, nhn vin tng kt cc ha n bn hng trong ngy, thng tin gm: s phiu
xut, m khch hng, tn khch hng, h tn nhn vin bn hng, ngy bn, tr gi.
16. Thng k doanh s bn hng theo tng nhn vin (thng, nm kim tra c nhp t bn
phm), gm thng tin: m nhn vin, h tn nhn vin, m sn phm, tn sn phm, on v
tnh, tng s lng.
17. Lit k cc ha n bn hng cho khch vng lai (KH01) trong qu 2/2015, thng tin gm
s phiu xut, ngy bn, m sn phm, tn sn phm, n v tnh, s lng, n gi, thnh
tin.
18. To query tham kho cho thng k doanh thu bn hng trong 6 thng u nm 2015
thng tin gm: nm, doanh thu, thng (mi thng hin th 1 ct ring bit).
19. To query tham kho cho thng k doanh s bn hng ca nhn vin trong qu 2/2015thng tin gm: qu, nm, m nhn vin, h tn nhn vin, tng s lng, tn sn phm (s
lng mi sn phm hin th tng ct ring).
Trang: 24
Trang: 26
15. Thng k im trung bnh cc mn thi ca sinh vin, gm: MaSV, HoTen, TSMon,
DiemTB.
16. To Crosstab Query cho bit s sinh vin nam, n trong mi khoa, gm thng tin M
khoa, tn khoa, tng s SV, S SV Nam, S SV N
17. Cho bit im thi ca sinh vin (MaSV, HoTen), mi mn hc th hin mt ct ring bit
18. Lit k sinh vin khoa ngoi ng cha thi mn no
19. Lit k nhng mn hc cha t chc thi
20. Lit k danh sch mn hc c s lng sinh vin nhiu nht
21. To table BangDiem gm thng tin MaSV, Hoten, TenMH, Diem, KetQua. Trong kt
qu c tnh nh sau: nu im t 5 tr ln th u, ng c li rt
22. Tng hc bng cho cc sinh vin khoa ngoi ng ln 100000
23. To table mi tn Khoa_CNTT cha tt c sinh vin khoa CNTT, gm tt c thng tin ca
table SinhVien
24. Thm cc sinh vin khoa QTKD vo table Khoa_CNTT
25. Xo sinh vin khoa QTKD trong table Khoa_CNTT
HT
Trang: 28