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Chng 3: Qun l vn ca DN
3.1. Vn c nh
3.1Qun l vn c nh
3.1.1 TSC v vn c nh
3.1. Vn c nh
- TSC l t liu lao ng tha iu v thi gian s dng,
3.2. Vn lu ng nguyn gi v li ch kinh t
3.1. Vn c nh 3.1. Vn c nh
3.1.3 Cc phng php tnh khu hao TSC
Cn c vo tnh hnh s dng: TSC ang s dng Khu hao v qu khu hao: Gi tr TSC b hao mn
v TSC ch x l chuyn dch vo gi tr hng ha gi l khu hao. Khu
Cn c vo quyn s hu: TSC ca doanh nghip, hao tch ly li ti u t TSC gi l qu khu hao.
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3.1. Vn c nh 3.1. Vn c nh
- Thi gian s dng
- Nguyn gi: V d: Mt TSC c gi mua l 50 triu ng,
- Li ch kinh t
thu GTGT 5 triu ng, gi thanh ton 55
- Khng bin i hnh thi
triu ng.Cng ty mi thanh ton 80%, cn
- Trng hp c bit: xe t di 9 ch,
my bay, du thuyn. li n 3 thng sau mi thanh ton ht. Ph vn
V d: Cng ty SX ni cm in c cc TSC sau: chuyn v cng ty 5 triu ng, thu NK phi
1. MMTB sn xut NG 28.000 triu khu hao 10 nm np 20 triu ng, nhng cha np. TS khu
2. Xe t 7 ch NG 1.800 triu ng khu hao 5 nm hao 5 nm. Tnh KH 1 nm ca TS theo PPKH
3. My bay tr gi 16.000 triu khu hao 20 nm
ng thng?
Tnh gi tr KH ca cng ty 1 nm?
01/12/2013 B02001 - Qun l vn lu ng 5 01/12/2013 B02001 - Qun l vn lu ng 6
3.1. Vn c nh 3.1. Vn c nh
Phng php khu hao theo sn lng
Phng php khu hao theo s d gim dn (PP khu
Nguyn gi
hao nhanh) Gi tr kh.hao TSC Cng sut th.t
= x
Gi tr Gi tr cn li T l KH k t Tng cng TSC k t
khu hao = ca TSC
x
nhanh sut TSC
T l 1 H s V d: Cng ty ma ng AD khu hao theo pp sn lng. u nm
= x
KH nhanh Thgian KH iu chnh 2014, cng ty mua my p ma c gi tr l 5 t ng, cng ty
thanh ton ht 80% gi tr, cn li 20% s tr vo thng 5/2016. Chi
ph vn chuyn, lp t chy th cng ty thanh ton ht 168 triu,
V d: Mt TSC c nguyn gi 500 triu, Thi gian KH 5
bao gm thu GTGT 5%. Cng sut ti a cho i sng ca my l
nm, h s iu chnh 2. Lp bng tnh khu hao TSC
100.000 tn ng sn lng. Nm 2014 my p ma p c
ny. 18.000 tn ng. Tnh khu hao my p ma trong nm 2014?
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Phng php khu hao tng s 1 33,33% 20,00% 14,29% 10,00% 5,00% 3,7500%
2 44,44% 32,00% 24,49% 18,00% 9,50% 7,2200%
3 14,81% 19,20% 17,49% 14,40% 8,55% 6,6770%
Gi tr Nguyn gi T l 4 7,41% 11,52% 12,49% 11,52% 7,70% 6,1770%
khu hao = ca TSC
x
kh.hao 5 11,52% 8,92% 9,22% 6,93% 5,7130%
12 5,90% 4,4615%
14 5,90% 4,4615%
TSC ca cng ty l 12 t ng, cc TS khu hao 5 nm. 15 5,91% 4,4615%
3.1. Vn c nh 3.1. Vn c nh
Khu hao theo k hoch
Khu hao theo k hoch
Gi tr khu hao NG bnh qun T l khu hao
V d: Cng ty C c tnh hnh TSC nm 2014 d tnh nh = x
k hoch TSC trong k bnh qun
sau:
- Thng 2 hon thnh xng SX mi tr gi 1,5 t ng Bc 1: Xc nh nguyn gi TSC thc t phi tnh khu
hao u k.
- Thng 4 mua mt TS tr gi 700 triu ng
- Thng 9 thanh l TS c NG 1,2 t, khu hao . Bc 2: Xc nh nguyn gi bnh qun tng, nguyn gi
bnh qun gim theo k hoch
- Thng 11 thanh l mt TS c NG 900 triu, Kh ht 800
triu ng Bc 3: Xc nh nguyn gi bnh qun TSC trong k
-T l KH 14% Bc 4: Gi tr khu hao k hoch = NG bnh qun TSC
Bit Gi tr NG TS u k ca cng ty 13 t ng. trong k x t l khu hao bnh qun
01/12/2013 B02001 - Qun l vn lu ng 11 01/12/2013 B02001 - Qun l vn lu ng 12
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3.1. Vn c nh 3.1. Vn c nh
Bi 1: Mt TS c nguyn gi 800 triu, khu hao 7 nm, h s
Khu hao theo k hoch iu chnh 2,5. Lp bng tnh khu hao TS theo phng
Gi tr khu hao NG bnh qun T l khu hao php khu hao nhanh?
= +
k hoch TSC trong k bnh qun Bi 2: Mt TS c gi mua bao gm thu GTGT l 550 triu
ng, thu nhp khu phi np 120 triu ng. Ph vn
3.1.4 Qun l vn c nh chuyn t cng nhp khu v cng ty ht 31,5 triu ng
- Qun l tnh hnh s dng TSC: kt hp s dng cc (thu GTGT 5%). CP lm th tc nhp khu 2 triu ng.
Chi ph lp t chy th 5tr. TS c thi gian khu hao 6
ch tiu hiu sut s dng TSC
nm. Lp bng tnh khu hao TS theo phng php tng
- Qun l qu khu hao s? Khu hao theo s d gim dn h s 2 kt hp 2 nm
cui theo ng thng.
3.2. Vn lu ng 3.2. Vn lu ng
- Khi nim vn lu ng: - c im vn lu ng:
VL ca doanh nghip l s tin ng trc v ti sn lu + VL lun thay i hnh thi biu hin trong qu trnh sn
ng sn xut v ti sn lu ng lu thng nhm m bo xut kinh doanh.
cho qu trnh sn xut kinh doanh ca doanh nghip c + VL chuyn dch gi tr ton b mt ln vo gi tr sn
tin hnh thng xuyn v lin tc. phm.
- Hnh thc biu hin: Vn bng tin mt, n phi thu, hng + VL hon thnh mt vng tun hon sau mi chu k sn
tn kho, TSL khc. xut kinh doanh.
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So snh cc lung nhp v xut qu tin mt cn i tin Bng k hoch vn bng tin (bng ngn sch tin mt)
mt
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Doanh thu cng ty thng c 10% khch hng nhm D, 20% khch hng
Yu cu: Lp k hoch tin mt nm 2014 (Ngn sch tin mt 2014)? thuc nhm C, 40% khch hng thuc nhm B v 30% khch hng thuc nhm
A.
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3.4. Qun l khon phi thu 3.4. Qun l khon phi thu
3.4.2. Bt li ca vic qun l khon phi thu
3.4.1. S cn thit qun l khon phi thu
Pht sinh cc chi ph qun l, thu hi n, chi ph nhn vin
Do doanh nghip thc hin chnh sch bn chu thu ht C th gnh chu ri ro mt vn do khng thu hi c n
khch hng Km hm tc chu chuyn ca VL, ng vn khu lu
y mnh tiu th sn phm, tng kh nng cnh tranh thng, lm thiu vn khu sn xut.
Do xu hng ca hnh thc thanh ton khng dng tin mt Doanh nghip b mt chi ph c hi ca vn.
Xy dng chnh sch bn chu sn phm hp l nhm to ra
nhng iu kin y mnh tiu th, tng li nhun ca doanh
nghip, hn ch thp nht cc thit hi v mc ri ro mt vn.
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3.4. Qun l khon phi thu 3.4. Qun l khon phi thu
3.4.3. Nhn t nh hng vic qun l khon phi thu 3.4.4. Chnh sch bn chu (tn dng thng mi)
Quy m sn phm - hng ho bn chu cho khch hng. Quyt nh chnh sch bn chu gn lin vi vic nh i
Tnh cht thi v ca vic tiu th sn phm trong cc gia chi ph lin quan n khon phi thu v doanh thu tng
3.4. Qun l khon phi thu 3.4. Qun l khon phi thu
* Mi chnh sch bn chu cn c nh gi trn cc tiu
* K thu tin bnh qun c nh ngha l tng gi tr hng
thc sau:
ha bn cho khch hng theo phng thc tn dng
D kin quy m sn phm hng ho dch v tiu th.
thng mi (tng gi tr cc khon phi thu) ti mt thi
Gi bn sn phm, dch v nu bn chu hoc khng bn
im no , chia cho doanh s bn chu bnh qun mi
chu.
ngy.
Cc chi ph pht sinh do vic tng thm cc khon n.
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3.4. Qun l khon phi thu 3.4. Qun l khon phi thu
* Xc nh n phi thu trung bnh v k thu tin trung
* Lin quan n quyt nh chnh sch bn chu, ln lt
bnh:
xem xt cc yu t sau:
K thu tin Khon phi thu bnh qun
= Doanh thu bn chu bnh qun mt ngy Tiu chun bn chu
bnh qun
iu khon bn chu
Vng quay Doanh thu bn chu trong k
KPThu = Khon phi thu bnh qun trong k
Ri ro bn chu
khon phi thu tng thm, do h thp tiu chun bn chu. Doanh thu 2,6 t Tng 20%
Ch ph c hi ca vn 22% 22%
Khi no cng ty nn h thp tiu chun bn chu v khi no cng
Khon phi thu 1,5 t 2 t
ty khng nn ni lng tiu chun bn chu?
T l n kh i trong KPT 2% 3%
01/12/2013 B02016 - Qun l vn lu ng 39 01/12/2013 B02016 - Qun l vn lu ng 40
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Doanh thu hng nm 2,3 t ng 2,3 t ng Khon phi thu 1.500.000.000 1.200.000.000 (300.000.000)
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Ri ro bn chu Ri ro bn chu
Ri ro bn chu Ri ro bn chu
Chnh sch Hin ti A B
Da vo nhng thng tin trn, phn tch xem cng ty nn p
Nhu cu, doanh thu bn chu 2.400.000$ 3.000.000$ 3.300.000$
dng chnh sch A hay chnh sch B?
Doanh thu tng thm 600.000 300.000
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Chi ph thit hi do khng c hng - Tng chi ph tn kho = Chi ph t hng + CP lu kho
(tn tr) TCC = TOC + TIC
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01/12/2013
C l chi ph tn tr cho mi n v hng tn kho
B02016 - Qun l vn lu ng 57 01/12/2013 B02016 - Qun l vn lu ng 58
Cng ty Thng mi Nht Nam chuyn cung cp giy nam L khong thi gian gia 2 ln t hng k nhau.
n cao cp. Gi bn ng lot cho tt c loi giy l Gi T l thi gian d tr ti u c tnh bng cch ly s
160.000 /i. Doanh thu bn hng trong nm d tnh l lng t hng ti u EOQ/Q chia cho nhu cu s dng
19,2 t ng. Mi ln t hng chi ph ht 500.000 ng. hng tn kho bnh qun mt ngy tc S/360.
Chi ph tn tr tnh cho mt i giy l 30.000 ng. Ta c:
Q 360 x Q
Tnh EOQ v TCC?
T= =
S / 360 S
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im t hng Lng
Thi gian S lng
li trong tn kho + d tr an
giao hng x
trng hp d = dng mi
(ngy) ton
tr an ton ngy
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Bi tp Bi tp
Bi 5: Bi 5:
Nhng chi ph sau lin quan cng tc qun l hng tn kho:
Chi ph thu kho lu kho sn phm tnh trn mt n v a. Cng ty d tnh doanh thu nm 2014 l 21,6 t ng, gi
sn phm l 20.000 bn mt sn phm 120.000 ng. Cng ty nn t hng
Chi ph qun l: lng th kho, bo v: 50.000 /sp mc bao nhiu c chi ph nh nht v mt bao nhiu ln
Chi ph bo qun: 5.000 /sp
t hng trong nm?
Chi ph tr dn thit b, cng c trong kho: 10.000 /sp
Chi ph lng nhn vin t hng 160.000 /ngy. Mt ln b. Nu doanh thu bn hng tng 30%, hy tnh li s lng
t hng nhn vin phi mt 3 ting lm vic
t hng?
Chi ph in thoi, lm hp ng, fax: 80.000 /ln t hng
Tin bc d hng ha xung kho: 200.000 /ln
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b) Phng php tn kho bng khng b) Phng php tn kho bng khng
JIT (Just In Time) JIT (Just In Time)
L h thng sn xut c s dng ch yu trong sn xut Doanh nghip c th gim ti thiu chi ph d tr tn kho
lp li iu kin: cc nh cung cp giao cc loi vt t hng ho kp
Sn phm lu chuyn qua h thng c hon thnh ng thi (ng thi hn) cho doanh nghip, trn c s tn kho
lch trnh v c rt t tn kho d tr cng ch duy tr ti mc ti thiu (bng khng).
Gip doanh nghip gim thp chi ph, nng cao kh nng Tuy nhin, phng php ny li lm tng cc chi ph t chc
cnh tranh. giao hng i vi nh cung cp v ch p dng i vi iu
kin sn xut - cung cp vt t theo kiu lin tc.
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Lng HH, nh Sn D tr
NL,VT t = mc s x lng SP + an ton
hng dng cn SX
Danh mc bi tp
Yu cu:
Bi 6
Bi 1
Bi 5
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