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PHN IV
DOANH THU, TIN THU, LI NHUN V PHN PHI
LI NHUN TRONG DOANH NGHIP
4.1 - Tm tt ni dung c bn:
- Khi nim, ni dung doanh thu, thu nhp trong doanh nghip.
- Phng php xc nh doanh thu bn hng theo phng php tnh thu
GTGT trc tip hay phng php khu tr.
- Nm vng cng thc tnh cc loi thu trong doanh nghip.
- Khi nim, ni dung ca li nhun, phng php tnh li nhun trong
doanh nghip.
- Phng php lp k hoch li nhun trong doanh nghip.
- Ni dung ch phn phi li nhun trong doanh nghip Nh nc.
- Ch trch lp v s dng cc qu trong doanh nghip Nh nc.
4.2 - Bi tp
Bi tp s 32
Cn c vo ti liu di y ti doanh nghip sn xut Cng nghip Y
Ti liu
1. Theo ti liu b phn k ton th s lng sn phm sn xut qu III v s
sn phm gi bn ca cc thng trong qu III nm bo co nh sau:
vt: ci
S sn phm xut gi bn
Tn
S sp sn
S sp tn kho
n 30/ 9
SP xut qu III 30/ 6
31/ 7
31/ 8
30/ 9
A
270
10
5
8
12
5
B
810
14
10
18
50
60
C
450
12
3
5
8
7
2. Theo k hoch sn xut v tiu th qu IV nm bo co:
Tn sn phm
A
B
C
vt: ci
S lng sn phm tiu th
303
910
595
S lng sn phm
sn xut (ci)
4.800
5.600
S lng sn phm
tiu th (ci)
5.400
6.300
n gi bn
(1.000)
400
700
S lng sn phm
sn xut c nm
1.500
4.000
1.000
S lng sn phm
sn xut qu IV
360
1080
270
vt: ci.
nh mc tn
kho ngy 31/12
6
10
12
= 8 ci;
3
14/2 + 10 + 18 + 50/2
SPB =
= 20 ci;
3
60
= 6 ci;
3
+ Tnh s lng sn phm sn xut bnh qun mi ngy qu 3 k bo co:
270
SPA =
450
= 3 ci;
SPC =
90
810
SPB =
= 5 ci
90
= 9 ci;
90
= 4 ci
Bi s 33
p s
1/ S lng sn phm kt d u v cui nm k hoch (Q & Qc)
- QA = 134 ci
QB = 216 ci
- QcA = 417 ci
QcB = 624 ci
2/ S lng sn phm tiu th nm k hoch (QT):
- QTA = 21.317 ci
- QTB = 29.292 ci
3/ Doanh thu tiu th sn phm nm k hoch (DT)
- DTA = 21.317 * 400
= 8.526.800 n
- DTB = 29.292 * 700 * 0,98 = 20.094.312 n
Cng DT:
28.621.112 n
60
= 72 ngy/vng
5
Ch tiu ny cho bit mi vng qay VL nm k hoch cn 72 ngy.
- Vn lu ng tit kim do tng tc lun chuyn vn:
VTK =
M1
360
1.475.525
* (K1 - K0) =
= 355.000/ci
90%
209.950
SPB
= 221.000/ci
95%
- Zsx ca sn phm kt d u nm KH: 25 * 355 + 40 * 221 = 17.715 n
- Zsx ca sn phm sn xut nm KH:
432 * 319,5 + 594 * 209,95 + 200 * 262,5 = 315.234,3n
- Zsx ca sn phm kt d cui nm KH:
60 * 319,5 + 10 * 209,95 + 20 * 262,5 = 26.519,5 n
- Gi bn n v sn phm nm KH:
357.000
SPA =
= 350.000 /ci
1,02
SPB = 275.000 /ci
- Tng DT tiu th sn phm nm KH:
10 * 350 + 387 * 357 + 20 * 280 + 604 * 275 + 180 * 380 = 381.759 n.
- Lp KH li nhun nm 200x (trang sau)
60
K Hoch li nhun
Nm 200x
vt: 1.000
Ch tiu
A. Li nhun t HKD
1. Zsx ca sn phm h/ho kt d u nm
2 . Zsx ca sn phm h/ho sx trong nm
3. Zsx ca sn phm h/ho kt d cui nm
4. Zsx ca sn phm h/ho tiu th trong nm
5. Chi ph bn hng v chi ph QLDN
6. ZTB ca sn phm h/ho tiu th trong nm
7. Chi ph ti chnh
8. Doanh thu bn hng v cung cp dch v
9. Cc khon gim tr DT
10. DT bn hng thun
11. DT ti chnh
12. Li nhun thun t HKD
B. Li nhun t hot ng khc
13. Chi ph khc
14. Thu nhp khc
15. Li nhun khc
16. Tng li nhun trc thu
c TH
nm b/co
-
Bi s 45
p s
1. S tin khu hao phi trch nm k hoch: 99.200 n
Trong : Tr n vay:
8.000 n
li doanh nghip:
91.200 n
2. Vn c nh bnh qun nm KH: VC = 606.400 n
3. Tnh cc ch tiu t sut li nhun nm KH
- TSVKD = 5,5%
- TSZ
= 13%
- TSDT = 11,6%
60
Nm KH
14.043,24
17.715,0
315.234,5
26.519,5
306.429,8
61.285,96
367.715,76
381.759,0
381.759,0
14.043,24
14.043,24
60