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PHN I H THNG CU HI Chng 1 1. Khi nim TCDN v cc quan h ti chnh doanh nghip? 2.

Vai tr ca gim c ti chnh i vi hot ng kinh doanh? 3. Cc quyt nh ch yu ca qun tr ti chnh doanh nghip? 4. Cc nhn t nh hng ti qun tr ti chnh doanh nghip? Chng 2 1. Chi ph v phn loi chi ph SXKD ca doanh nghip? 2. Khi nim, phn loi gi thnh sn phm trong doanh nghip? 3. Vai tr ca gi thnh sn phm trong doanh nghip? 4. Phn tch ngha ca vic h gi thnh sn phm trong doanh nghip sn xut? 5. Phn tch cc nhn t nh hng v bin php tit kim chi ph, h gi thnh sn phm trong doanh nghip? 6. Doanh thu ca doanh nghip? Cc nhn t nh hng n doanh thu tiu th sn phm ca doanh nghip? 8. Li nhun v t sut li nhun ca doanh nghip (khi nim, ngha v cch xc nh)? 9. Phn tch phng hng tng li nhun ca doanh nghip? 10. Phng php xc nh cc loi thu ch yu ca doanh nghip? 11. Yu cu v ni dung c bn ca phn phi li nhun trong doanh nghip? Cc loi qu chuyn dng ca doanh nghip? Chng 3 1. Ti sn c nh v phn loi TSC ca doanh nghip? c im lun chuyn ca TSC? 2. Cc phng php trch khu hao TSC? Phn tch u, nhc im ca tng phng php? 3. Trnh by ngha v phng php lp k hoch khu hao TSC trong DN? 4. Cc ch tiu nh gi hiu sut s dng TSC ca doanh nghip? Chng 4 1. Ti sn lu ng v phn loi TSL ca doanh nghip? 2. Phng php xc nh nhu cu vn lu ng ca doanh nghip? 3. Cc ch tiu nh gi hiu sut s dng TSL ca DN? 4. Ni dung v cc bin php qun l tin mt? 5. Ni dung v cc qun l cc khon phi thu? 6. Ni dung v cc bin php qun l hng tn kho? Chng 5

1. Trnh by cc ngun vn ngn han v di hn ca doanh nghip? Phn tch nhng im li v bt li khi s dng tng ngun vn?

2. nh gi nhng im li v bt li khi s dng ngun vn di hn so vi ngun vn ngn hn? 3, Phn bit tai san tam thi va tai san thng xuyn? 4. Phn tch u, nhc im ca cc m hnh ti tr vn kinh doanh ca DN? 5. Phn bit thu vn hanh va thu tai chinh? 6. Tai sao noi thu tai chinh la mt hinh thc vay n di hn? 7. nh gi nhng im li v bt li khi s dng ngun vn c phn u i so vi vn c phn thng?

PHN II H THNG BI TP Chng 2 CHI PH, DOANH THU V LI NHUN CA DOANH NGHIP Bi s 1: (n v : nghn ng) Mt doanh nghip c ti liu v sn xut v tiu th sn phm X nh sau: I. Nm bo co 1. S lng sn phm sn xut c nm: 150.000 ci 2. S lng sn phm kt d cui nm bo co: 5.450 ci 3. Gi thnh sn xut n v sn phm: 2 II. Nm k hoch: D tnh nh sau: 1. S lng sn phm sn xut c nm tng 15% so vi nm bo co 2. Gi thnh sn xut n v sn phm h 5% so vi nm bo co. 3. Chi ph qun l doanh nghip v chi ph tiu th u tnh bng 5% gi thnh sn xut sn phm tiu th trong nm 4. S lng sn phm kt d cui nm tnh bng 6% sn lng sn xut c nm. III. Yu cu: Tnh gi thnh ton b sn phm X tiu th nm k hoch? Bi s 2 Doanh nghip X c tnh hnh sn xut v tiu th sn phm A nh sau: (n v: nghn ng) I. Ti liu nm bo co: 1. S sn phm kt d u nm : 215 sn phm 2. S lng sn xut v tiu th thc t 9 thng u nm v d kin qu IV Ch tiu 9 thng u nm DK qu IV 1. S lng sn xut (SP) 4.100 1.700 2. S lng tiu th (SP) 3.700 1.800 3. Gi thnh sn xut n v sn phm: 200 (khng thay i so vi nm trc) II. Ti liu nm k hoch: D kin nh sau: 1. Sn lng sn xut c nm tng 10% so vi nm bo co. 2. Gi thnh sn xut n v sn phm h 10% so vi nm bo co. 3. Chi ph qun l doanh nghip v chi ph tiu th sn phm (nm k hoch nh nm bo co) u tnh theo 5% gi thnh sn xut sn phm tiu th. 4. Trong nm tiu th ht s sn phm kt d u nm v 90% s sn xut trong nm.

III. Yu cu: Tnh gi thnh ton b sn phm A tiu th nm bo co v nm k hoch ca doanh nghip X? Bi s 3: (n v: nghn ng) Cn c vo ti liu sau ca doanh nghip X, hy xc nh: 1. Gi thnh ton b sn phm A v sn phm B tiu th nm k hoch? 2. Mc h v t l h gi thnh sn xut sn phm tiu th nm k hoch? I. Ti liu nm bo co 1. Gi thnh sn xut n v sn phm: - Sn phm A: 1.450 - Sn phm B: 1.500 2. S lng sn phm kt d d tnh cui nm: - Sn phm A: 105 ci - Sn phm B: 120 ci II. Ti liu nm k hoch 1. S lng sn phm sn xut c nm d kin nh sau: - Sn phm A: 3.100 ci - Sn phm B: 1.750 ci 2. nh mc hao ph vt t v lao ng cho 1 n v sn phm nm KH nh sau: Khon chi ph 1. Nguyn vt liu chnh Trong : Trng lng tinh 2. Vt liu ph 3. Gi cng ch to sn phm 4.BHXH, BHYT,KPC,BHTN (22%) n gi 40 10 12,5 nh mc tiu hao cho 1 n v SP SP A SP B 15 kg 20 kg 11 kg 16 kg 4kg 6 kg 50 gi 40 gi

3. D ton chi ph sn xut chung nm k hoch nh sau: Khon chi ph 1. Tin lng cn b, nhn vin qun l 2. BHXH, BHYT, KPC, BHTN (22%) 3. Nhin liu, ng lc 4. Vt liu ph, cng c dng c 5. Khu hao TSC 6. Cc chi ph khc bng tin Cng: Chi ph SX chung 90.000 10.800 50.000 71.500 95.400

4. Chi ph sn xut chung c phn b ht cho sn phm hon thnh trong nm k hoch theo tin lng cng nhn sn xut sn phm. 5. Chi ph tiu th sn phm d tnh bng 5% v chi ph qun l doanh nghip bng 3% gi thnh sn xut ca mi loi sn phm tiu th trong nm 6. Ph liu thu hi t nguyn liu chnh l 50%, gi 1 kg ph liu l: 10 7. S lng sn phm kt d d tnh cui nm mi loi l 100 ci. Bi s 4 Mt DN c ti liu nh sau: (n v: nghn ng) I. Nm bo co 1. Tnh hnh sn xut v tiu th sn phm A: - Sn phm tn kho ngy 30/9 l 1.130 SP. - D kin qu 4: Sn xut :10.580 SP v tiu th: 9.810 SP 2. S liu d kin 31/12: - Vay ngn hn: 500.000 - Vay di hn : 1.000.000 (dng cho sn xut kinh doanh) II. Nm k hoch: D kin nh sau: 1. Tnh hnh sn xut v tiu th sn phm: * Sn phm A - S lng sn phm sn xut c nm: 48.500 - Gi thnh sn xut n v sn phm: 31,5 (tng 5% so vi nm N) - S lng sn phm d kin kt d cui nm: 1.500 - Gi bn n v sn phm (cha c thu GTGT): 45 - Chi ph qun l doanh nghip v chi ph tiu th sn phm u tnh bng 5% gi thnh sn xut sn phm tiu th trong nm. * Cc sn phm khc - Tng doanh thu thun c nm: 540.670 - Tng gi thnh ton b ca sn phm tiu th trong nm: 320.250 2. Tnh hnh khc: - Nhng bn mt TSC nguyn gi 340.000 ( khu hao 175.000). Gi nhng bn (cha thu GTGT) l 180.000. Chi ph tn trang li ti sn trc khi nhng bn (cha thu GTGT) l 10.000. - Li sut vay ngn hn: 1,5%/thng (50% vn tr vo cui thng 1 v 50% tr vo cui thng 3) - Li sut vay di hn: 20%/nm. - Li tin gi khng k hn d tnh trong nm l 82.000. III. Yu cu: Hy tnh cc ch tiu nm k hoch: 1. Tng doanh thu thun? 2. Tng li nhun thun t hot ng kinh doanh? 3. Tng thu phi np?

Bit rng - Thu GTGT c khu tr c nm k hoch d kin: 110.250 - Ton b SP tiu th v cc hot ng nhng bn, thanh l TSC u chu thu GTGT (theo phng php khu tr) vi thu sut l 10%. Thu sut thu TNDN 25%. Bi s 5 Mt doanh nghip c ti liu nh sau: (n v: nghn ng) I. Ti liu nm bo co: 1. Gi thnh sn xut n v sn phm A: 50 2. D kin s liu ti 31/12: - S lng sn phm A kt d l 6.310 sn phm. - Vay di hn (dng cho sn xut kinh doanh): 800.000 (li sut 20%/nm) II. Ti liu nm k hoch: D kin nh sau: 1. Tnh hnh sn xut v tiu th sn phm: - S lng sn phm sn xut c nm + Sn phm A: 47.500 sn phm + Sn phm B: 6.800 sn phm - S lng sn phm kt d cui nm + Sn phm A: 3.500 sn phm + Sn phm B: 300 sn phm - Gi thnh sn xut n v sn phm + Sn phm A: h 10% so vi nm bo co + Sn phm B: 30 - Chi ph tiu th sn phm v chi ph qun l doanh nghip u tnh bng 5% gi thnh sn xut sn phm tiu th trong nm (i vi c 2 loi sn phm A v B) - Gi bn n v sn phm (cha c thu GTGT) + Sn phm A: 72 + Sn phm B: 42 2. Tnh hnh khc - u qu 4 vay 300.000 (thi hn 3 thng, li sut 1,5%/thng) - Li tin gi khng k hn: 73.000 - Li nhun khc: 50.000. III. Yu cu: Hy xc nh: a, Li nhun thun t hot ng kinh doanh nm k hoch? b, Tng s thu doanh nghip phi np nm k hoch? c, T sut li nhun (sau thu) tng ti sn nm k hoch? Bit rng: - Doanh nghip phi np thu thu nhp vi thu sut l: 25% - Sn phm A chu thu tiu th c bit, vi thu sut l 20%. Tt c cc sn phm chu thu GTGT (phng php khu tr) thu sut l: 10%. - Thu GTGT u vo c khu tr c nm k hoch l: 320.000 - Tng ti sn bnh qun nm KH: 2.000.000

- Sn phm B l sn phm mi c a vo sn xut t nm k hoch. Bi s 6 Doanh nghip Y c ti liu sau: (n v: nghn ng) I. Nm bo co: S liu d kin ngy 31/12: - S lng sn phm A kt d ngy 31/12 l 450 sp - Vay di hn (dng cho sn xut kinh doanh): 800.000 (li sut 20%/nm) II. Nm k hoch 1. D kin tnh hnh sn xut v tiu th cc loi sn phm nh sau: Sn phm A - S lng sn phm sn xut c nm tng 20% so vi nm bo co. - S lng sn phm kt d cui nm bng 15% s lng sn xut c nm. - Gi bn n v sn phm (cha c thu GTGT): 110 - Gi thnh sn xut n v sn phm: 78 (tng 4% so vi nm bo co). Cc loi sn phm khc - Tng doanh thu thun : 710.000 - Tng gi thnh ton b: 579.600 2. Tnh hnh khc d tnh nh sau: - Thanh l mt TSC, nguyn gi 520.000, khu hao 500.000. Gi thanh l (cha thu GTGT) l 30.000. Chi ph thanh l (cha thu GTGT) l 4.000. - u qu 3 vay ngn hn: 460.000, li sut 1,5%/thng. 50% vn gc tr vo cui thng 7, cn li tr vo cui thng 9 - Li tin gi khng k hn c nm l 74.000 III, Yu cu: Hy xc nh: 1. T sut li nhun gp trn doanh thu thun nm k hoch? 2. T sut li nhun trc thu trn tng doanh thu v thu nhp khc nm k hoch? 3. Tng s thu DN phi np nm k hoch? Bit rng: - Sn lng sn phm A sn xut nm bo co l: 10.000 sp - Tng chi ph QLDN v chi ph bn hng tnh bng 5% gi thnh sn xut sn phm tiu th c nm. - Ton b SP tiu th v cc hot ng nhng bn, thanh l TSC u chu thu GTGT (theo phng php khu tr). Thu sut thu GTGT p dng i vi sn phm A v cc hot ng nhng bn, thanh l TSC l 10% v cc loi sn phm khc l 5%. Tng thu GTGT u vo c khu tr nm KH d kin l 105.600. Thu sut thu TNDN l 25%. Bi s 7: Doanh nghip X c ti liu sau: (n v: nghn ng) I. Ti liu nm bo co 1. Gi thnh sn xut n v sn phm H l 76. 2. D kin s liu 31/12 nh sau:

- S sn phm H cha tiu th l 280 sn phm. - Vay ngn hn: 460.000 II. Ti liu nm k hoch: d kin nh sau: 1. Tnh hnh sn xut v tiu th sn phm H: - Sn lng sn xut c nm: 12.500 sn phm - Trong nm s tiu th ht s sn phm kt d u nm v 95% s sn phm sn xut trong nm. - Gi thnh sn xut n v sn phm h 5% so vi nm bo co. - Gi bn n v sn phm (cha c thu GTGT) l: 119 2. Cc loi sn phm khc: - Tng doanh thu thun c nm: 350.000 - Gi thnh ton b: 319.000 3. Tnh hnh khc: - Nhng bn mt TSC nguyn gi 535.000, khu hao 265.000. Gi nhng bn (cha thu GTGT) l 290.000. Chi ph nhng bn (cha thu GTGT) l 8.000. - Li sut vay ngn hn l 1%/thng (50% vn tr vo cui thng 1 v 50% tr vo cui thng 3) III. Yu cu: Hy xc nh: 1. Tng li nhun trc thu nm k hoch? 2. Tng s thu DN phi np nm k hoch? Bit rng: - Sn phm H thuc din chu thu tiu th c bit, thu sut l 40%. - Chi ph tiu th v chi ph qun l doanh nghip u tnh bng 5% gi thnh sn xut sn phm tiu th trong nm. - Ton b SP tiu th v cc hot ng nhng bn, thanh l TSC u chu thu GTGT (theo phng php khu tr) vi thu sut l 10%.Tng thu GTGT u vo c khu tr nm KH d kin l 150.000. Thu sut thu TNDN l 25%. Bi s 8 (n v: Triu ng) Cng ty Bnh Minh c tnh hnh nh sau: I. Nm N: S liu d kin ngy 31/12 nh sau: - Vay ngn hn: 200 - Vay di hn : 200 (dng cho sn xut kinh doanh) - D tr vt t : 200 II. Nm N+1 D kin qu I nh sau: - Doanh thu tiu th sn phm: 720 - Tr gi vt t nhp vo trong qu bng 50% doanh thu tiu th sn phm. - Chi ph trc tip khc: 35 - Chi ph gin tip : 22 - D tr vt t cui qu: 100 - S thu GTGT c khu tr: 45

- Cui thng 1 tr 50% vn vay ngn hn v 50% tr vo cui thng 3 III, Yu cu: Tnh tng s thu Cng ty phi np qu I nm N+1? Bit rng: + Tt c cc sn phm tiu th u chu thu tiu th c bit, vi thu sut l 20% v chu thu GTGT (theo phng php khu tr), thu sut 10%. + Li sut vay ngn hn l 1,5%/thng v vay di hn l 20%/nm + Thu sut thu thu nhp doanh nghip l 25%. Bi s 9 (n v: Triu ng) Tnh hnh sn xut kinh doanh qu I nm N ca Cng ty X nh sau: 1. S liu ngy 1/1 nh sau: - D tr vt t: 200 - Vay di hn (dng cho SXKD): 200 - Vay ngn hn: 200 2. Tnh hnh kinh doanh trong qu - Doanh thu bn hng: 900 - Tng gi thanh ton vt t nhp vo trong qu: 715 - Chi ph trc tip khc: 38 - Chi ph gin tip: 15 - S thu GTGT u vo c khu tr l 72 3. D tr vt t cui qu: 100 4. Doanh nghip np thu GTGT theo phng php khu tr, vi thu sut l 10% cho c mua v bn hng, thu sut thu thu nhp doanh nghip l 25% 5. Li sut vay di hn 15%/nm v vay ngn hn l 1%/thng (vn tr vo qu II) Yu cu: Tnh tng s thu Cng ty phi np qu I nm N? Bi s 10 (n v: Triu ng) Cui nm N, doanh nghip B c tnh hnh nh sau: - Vay di hn (dng cho SXKD): 200 - Vay ngn hn: 200 - D tr vt t: 200 Ngy 1/1/N+1 DN tin hnh kinh doanh, cc thng tin v tnh hnh sn xut kinh doanh trong qu I nh sau: 1. Doanh thu bn hng mi thng: 900 2. Tr gi vt t mua t trong nc (cha c thu GTGT) mi thng: 600 3. Nhp khu vt t hng thng, gi tnh thu nhp khu l 80 4. Chi ph trc tip khc mi thng: 30 5. Chi ph gin tip mi thng: 20 6. DN np thu GTGT theo phng php khu tr, thu sut l 10% cho c mua, bn hng v nhp khu. Thu sut thu TNDN l 25% 7. Li vay di hn: 15%/nm, li vay ngn hn: 1%/thng (tr hng thng), vn tr vo qu II

8. D tr vt t cui qu: 100 Yu cu: Tnh tng s thu phi np v li nhun sau thu qu I nm N+1 Bit rng : cc loi vt t nhp khu phi chu thu nhp khu 20% v thu tiu th c bit l 10%.

Chng 3 QUN TR TI SN C NH Bi s 1 p ng yu cu qun l sn xut kinh doanh, u nm N+1 doanh nghip X mua v a vo s dng mt dn my vi tnh gm 5 my. Gi mua (cha c thu GTGT) l 10 triu ng/my. Tng chi ph vn chuyn, lp t v chy th l: 5 triu ng. Thi gian s dng d tnh l 5 nm. Yu cu 1. Lp bng xc nh mc khu hao v t l khu hao hng nm ca dn my vi tnh: a, Theo phng php khu hao bnh qun b, Theo phng php khu hao s d gim dn c iu chnh 2. So snh mc trch v t l trch khu hao hng nm v nhn xt v tc thu hi vn u t theo 2 phng php trn? Bit rng: Doanh nghip np thu GTGT theo phng php khu tr Bi s 2 Mt Cng ty c phn lm sn mua mt thit b sy g ca Nht Bn. Thit b ny c nhp theo gi FOB ti cng OSAKA l 150.000 USD bng vn vay ca VietcomBank vi li sut 5%/nm. Thit b c trng lng l 62 tn, chi ph vn chuyn t cng OSAKA v ti Hi Phng l 10 USD/tn. Ph bo him mua ca Bo Vit l 0,1% (tnh trn gi mua), chi ph bc d, vn chuyn v ti Cng ty l 20 triu ng. Chi ph lp t chy th v cc chi ph khc l 15 triu ng. Thi gian k t khi m L/C cho ti khi a thit b vo lm vic l 6 thng (thi hn vay vn theo hp ng l 6 thng v tr li 1 ln cng vn gc khi kt thc). Thit b ny khi nhp khu v phi chu thu nhp khu vi thu sut l 20% v thu GTGT l 5%. Yu cu: 1. Xc nh nguyn gi ca thit b? 2. Da theo h s thit k, Cng ty xc nh thi gian s dng d kin ca thit b l 5 nm v d nh s p dng phng php khu hao s d gim dn c iu chnh. Hy xc nh s tin phi trch khu hao hng nm ca thit b trn? Bit rng: - Cng ty np thu GTGT theo phng php khu tr - Cc chi ph bc d, vn chuyn v cng ty, chi ph lp t, chy th u tnh theo gi cha c thu GTGT. - T gi ngoi t n nh mc: 20.000 VND/USD Bi s 3: (n v: Triu ng) Mt doanh nghip c tnh hnh v TSC nm k hoch nh sau: - Tng nguyn gi TSC u nm: 10.500. Trong , mt s TSC ht khu hao nhng vn s dng c, c nguyn gi: 500. - S khu hao lu k tnh n thi im u nm: 1.800

- D kin tnh hnh bin ng TSC trong nm nh sau: 1. Thng 3, thanh l mt TSC khu hao ht t nm bo co, nguyn gi l 160, ng thi mua mt TSC v a vo s dng, nguyn gi l 240. 2. Thng 4, nhng bn mt TSC c nguyn gi 180 ( khu hao 50%) 3. Thng 7, nhn li mt TSC c nguyn gi 330 t doanh nghip lin doanh X, gi nh li ca Hi ng giao nhn l 120. 4. Theo hp ng, thng 8 DN s cho thu hot ng mt TSC c nguyn gi l 250, khu hao 40%, thi gian cho thu l 10 thng. 5. Thng 9 a mt TSC ang s dng i gp vn lin doanh vi DN Y c nguyn gi l 360 ( khu hao c 100). 6. Thng 11 ht hn s dng mt TSC, nguyn gi l 138, nhng DN d kin s tip tc s dng ti thng 2 nm sau mi thanh l. 7. T l khu hao tng hp bnh qun l 10% 8. Tng doanh thu thun c nm l 4.200 Yu cu: Hy xc nh: 1. Mc trch khu hao nm k hoch? 2. Hiu sut s dng ti sn c nh nm k hoch? Bi s 4: Doanh nghip Y c ti liu nh sau: (n v: triu ng) I. Ti liu nm bo co: 1. Theo s liu ngy 30/9 cho bit: - Tng nguyn gi TSC l 14.900. - Tng nguyn gi TSC phi trch khu hao: 14.000 (trong , TSC c hnh thnh t vn vay l 5.000) - S khu hao lu k l 7.200. 2. D kin qu 4: - Thng 10, vay di hn ngn hng mua mt thit b chuyn dng c nguyn gi l 480 - S khu hao TSC trch trong qu l 280. II. Ti liu nm k hoch D kin tnh hnh bin ng TSC trong nm nh sau: 1. Thng 2, s mua v a vo s dng mt dy chuyn sn xut bng ngun vn ch s hu c nguyn gi l 900. 2. Thng 5, DN s nhn bn giao v a vo s dng mt cng trnh xy dng bng vn vay di hn ngn hng, tr gi 960. 3. Thng 11, DN s nhng bn mt xe ti (c hnh thnh t vn vay) c nguyn gi l 120 ( khu hao c 50%). 4. T l khu hao tng hp bnh qun nm k hoch l 10%. Yu cu: 1. Xc nh s tin khu hao TSC nm KH? 2. Phn phi tin khu hao nm k hoch?

Bi s 5: (n v: Triu ng) Mt doanh nghip c ti liu nh sau: I. Ti liu nm bo co 1. Theo s liu tng kt ti sn ngy 30/9 cho bit: - Tng nguyn gi TSC: 1.750 (c hnh thnh t vn vay l 520). Ton b TSC u thuc din phi trch khu hao. - S khu hao lu k: 370 - Mc trch khu hao thng 9 l: 45 2. Thng 11, doanh nghip d kin s thanh l mt s TSC ht hn s dng c nguyn gi 80, t l khu hao 9% /nm(cc TSC ny c mua sm bng vn vay) 3. Thng 12, doanh nghip s dng vn ch s hu mua sm mt s phng tin vn ti chuyn dng cho sn xut tr gi 60, t l khu hao 14%/nm II. Ti liu nm k hoch: 1. Chi ph xy dng c bn d dang u nm l 600. 2. Theo k hoch xy dng c bn v mua sm my mc thit b: - Thng 3, B phn XDCB hon thnh bn giao mt phn xng sn xut mt hng mi bng ngun vn vay di hn ngn hng vi gi d ton 372, t l khu hao 12%/nm. - Thng 6, a mt s my mc thit b c nguyn gi 70 i sa cha ln theo nh k, t l khu hao 15%/nm. - Thng 10, doanh nghip s nhng bn mt s TSC khng cn s dng c nguyn gi 72 (hnh thnh bng vn vay), t l khu hao 12%/nm, s khu hao trch l 36. 3. Chi ph xy dng c bn d dang cui nm d tnh l 300. 4. D kin tng doanh thu thun c nm l 580 Yu cu: 1. Tnh tin khu hao nm k hoch ca DN? 2. Tnh hiu sut s dng TSC nm KH? Bi s 6: (n v: Triu ng) Cn c vo ti liu sau ca doanh nghip K hy xc nh: 1. S tin khu hao TSC nm k hoch? 2. Hiu sut s dng TSC nm k hoch? I. Ti liu nm bo co 1. S liu tng kt ti sn ngy 30/9 nh sau: - Nguyn gi ca TSC ngy 30/9 l 15.800 (u thuc phm vi phi trch khu hao) - S KHLK: 1.800 2. D kin qu 4: - Thng 10, mua mt s phng tin vn ti c nguyn gi 240, t l khu hao 11%/nm. - Thng 12, nhng bn mt s TSC c nguyn gi 450 ( khu hao c 3 nm), t l khu hao 8%/nm. II. Ti liu nm k hoch 1. Thng 1, mua sm mt s TSC c nguyn gi l 144, t l khu hao 12%/nm.

2. Thng 4, s thanh l mt s my mc thit b sn xut ht thi hn s dng, nguyn


gi 240, t l khu hao 12%/nm. 3. Thng 5, doanh nghip d kin cho thu hot ng mt s TSC cha cn dng c nguyn gi 260, t l khu hao 11%/nm. Chi ph cho thu d tnh l 18. 4. Thng 7, s tin hnh SCL mt s TSC c nguyn gi 190, t l khu hao 8%/nm. 5. Thng 11, hin i ho mt dy chuyn cngngh, lm tng thm gi tr l 96, t l khu hao 12%/nm. 6. Thng 12, nhng bn mt s TSC c nguyn gi l 234, t l khu hao 9%/nm (s khu hao trch theo d kin l 70) 7. Tng doanh thu thun c nm d kin: 31.500 Bit rng: Mc trch khu hao thng 9 l: 120 Bi s 7: (n v: Triu ng) Cn c vo ti liu sau ca doanh nghip M. Hy xc nh: 1. S tin trch khu hao TSC nm k hoch? 2. Hiu sut s dng TSC nm k hoch? I. Ti liu nm bo co: 1. Theo s liu trn bng tng kt ti sn ngy 30/9: - Tng nguyn gi TSC: 3.100 - S khu hao lu k l : 510 2. D kin qu 4: - Thng 10 s thanh l mt s TSC do ht hn s dng, c nguyn gi 70, t l khu hao 12%/nm. - Thng 11, mua mt s phng tin vn ti dng cho sn xut, tr gi 90, t l khu hao l 8%/nm II. Ti liu nm k hoch 1. Theo k hoch mua sm my mc thit b: - Thng 2, DN s mua v a vo s dng mt dy chuyn sn xut mt hng mi, gi d ton 220, t l khu hao 9%/nm. - Thng 7, doanh nghip s mua sm mt s thit b sn xut tr gi 180, t l khu hao 8%/nm. 2. Trong thng 9, doanh nghip s a mt s my mc thit b c nguyn gi 100, t l khu hao 12%/nm i sa cha ln theo nh k, d ton chi ph sa cha ln l 10. 3. Thng 12, s nhng bn mt s TSC khng cn dng nguyn gi l 96, t l khu hao 10%/nm. S khu hao trch l 40. 4. Tng doanh thu thun c nm d kin l 8.000 Bit rng: Mc trch khu hao thng 9 l: 60 Bi s 8: Cng ty X c ti liu nh sau: (n v: Triu ng) I. Nm bo co: 1. Cn c bng cn i k ton ngy 30/9:

- Tng nguyn gi TSC: 26.500 (trong : nguyn gi khng phi trch KH l 500) - S khu hao ly k: 5.800 2. D kin qu 4: - Thng 11, mua v a vo s dng mt s phng tin vn ti c nguyn gi l 480, t l khu hao 10%/nm. - Thng 12, thanh l mt TSC ht hn s dng c nguyn gi 290, t l khu hao 11%/nm. II. Nm k hoch: D kin nh sau 1. Thng 2, mua mt t ti c nguyn gi 960, t l khu hao 10%/nm. 2. Thng 5, hin i ha mt s thit b sn xut lm tng thm nguyn gi l 120 (t l khu hao 11%/nm). 3. Thng 7, nhng bn mt TSC c nguyn gi l 360, t l khu hao 10%/nm, trch khu hao c 120. 4. Thng 11, a mt s TSC i gp vn lin doanh vi DN X c nguyn gi 610, t l khu hao 12%/nm ( trch khu hao 50%). Gi nh li ca hi ng giao nhn l 515. 5. Tng doanh thu thun c nm l: 27.100 Yu cu: Hy xc nh: 1. Tin khu hao TSC nm k hoch? 2. Hiu sut s dng TSC nm k hoch? Bit rng: Mc trch khu hao thng 9 l: 125 Bi s 9: Mt doanh nghip nh nc c ti liu nh sau: (n v : triu ng) I. Ti liu nm bo co 1. Theo s liu k ton: - Tng nguyn gi TSC ngy 30/9 l 12.600 - S tin khu hao TSC trch trong thng 9 l: 82 3. Tnh hnh bin ng TSC d kin trong qu 4 nh sau: + Thng 11 mua mt t ti ( qua s dng) vi gi tho thun l 324, t l khu hao 8%/nm. + Thng 12 nhng bn cho cng ty Z mt s TSC ang s dng c nguyn gi l 432 ( khu hao: 63), t l khu hao 10%/nm. II. Nm k hoch: D kin nh sau: 1. Thng 1 nhn vn gp lin doanh bng mt TSC c nguyn gi: 1.100, gi nh li ca hi ng giao nhn l 720, t l khu hao 14%/nm. 2. Thng 4 s a mt s TSC ang d tr em gp vn lin doanh, c nguyn gi l 540 triu ng, t l khu hao 15%/nm. 3. Thng 5 thu ti chnh mt TSC c nguyn gi: 600, t l khu hao 10%/nm. 4. Thng 8 ht hn s dng mt TSC c nguyn gi: 800, t l khu hao 9%/nm, d nh thanh l vo nm sau. Yu cu: Hy xc nh: 1. S tin khu hao TSC qu 4 nm bo co?

2. Tng mc trch khu hao TSC nm k hoch? Bi s 10: Ti mt doanh nghip c ti liu sau: (n v: triu ng) I. Tnh hnh TSC u nm k hoch - Tng nguyn gi TSC hin c ti doanh nghip: 19.000 - S khu hao ly k l 6.500 II. Trong nm k hoch doanh nghip d kin nh sau: 1. Thng 1, mua mt thit b qun l nguyn gi 72 a ngay vo s dng. 2. Thng 4, cho thu mt thit b sn xut d tr trong kho c nguyn gi 120. 3. Thng 6, nhn vn gp lin doanh bng mt thit b chuyn dng, c nguyn gi 110, gi nh li l 90. 4. Thng 8, nhng bn mt t ti c nguyn gi 360, khu hao 30%. Yu cu: 1. Tnh s tin khu hao nm k hoch? 2. Tnh hiu sut s dng TSC nm k hoch? Bit rng: - Cc TSC phi trch khu hao ca doanh nghip c chia thnh 4 nhm c t l khu hao nh sau: STT Nhm T l khu hao nm (%) 1 Nh ca 9 2 Thit b qun l 10 3 Phng tin vn ti 12 4 My mc thit b 15 - Doanh thu thun nm k hoch l 58.000 - Mc trch khu hao thng 12 nm bo co l: 115

Chng 4 QUN TR TI SN LU NG Bi 1: C tai liu cua mt doanh nghip nh sau: (n vi: triu ng) A/ Nm bo co: TSL ti cc thi im: 1/1: 2.845 31/3: 2.852

30/6: 2.874 30/9: 2.870 DK 31/12 : 2.875 B/ Nm k hoch: D kin nh sau: 1. Tnh hnh sn xut v tiu th sn phm: - S lng sn phm kt d u nm l 180; s lng sn phm sn xut trong nm l 3.596; S lng sn phm kt d cui nm l 196 - Gi bn n v sn phm (cha thu GTGT) l 5,6; Gi thnh sn xut n v sn phm l 3,3 ( tng 10% so vi nm bo co). CPBH v CPQLDN u bng 5% gi thnh sn sut ca s sn phm tiu th trong k. 2. Tng doanh thu thun nm k hoch tng 25% so vi nm bo co 3. K thu tin trung bnh gim 9 ngy so vi nm bo co 4. Li tin gi khng k hn: 85 5. Ti sn c nh bnh qun l 3.315 Yu cu: 1. Tnh hiu sut s dng TSL nm k hoch? 2. Tnh t sut li nhun sau thu trn tng ti sn nm k hoch ? Bit rng: - Sn phm chu thu TTB thu sut 40%, chu thu GTGT (theo phng php khu tr) thu sut 10%. Thu sut thu TNDN l 25%. - Cc khon phi thu bnh qun nm bo co v nm k hoch u d tnh bng 40% TSL Bi 2: Mt doanh nghip c ti liu nh sau: (n v: triu ng) A/ Nm bo co: 1. TSL ti cc thi im: 1/1 : 13.585 31/3: 13.932,6 30/6: 13.954 30/9: 14.138,6 DK 31/12: 13.955 2. Tng nguyn gi TSC cui nm l 29.870 (trong : TSC khng phi trch khu hao l 1.500); Khu hao ly k l 7.560 B/ Nm k hoch: 1. Tnh hnh sn xut v tiu th sn phm: - Sn phm A: S lng kt d u nm l 1.435; s lng sn xut trong nm l 16.245; S lng kt d cui nm l 1.060; Gi bn n v sn phm (cha thu GTGT) l 6 - Sn phm khc: Doanh thu thun c nm l 4.080 2. Tng doanh thu thun nm k hoch tng 25% so vi nm bo co. T sut li nhun (trc thu) doanh thu thun nm k hoch l 10%. 3. S vng quay cc khon phi thu gim 2,5 vng so vi nm bo co 4. Tnh hnh bin ng ti sn c nh trong nm: - Thng 3: Mua mt TSC dng cho sn xut, nguyn gi 900, t l khu hao 10%/nm. - Thng 7: Thanh l mt TSC khu hao ht t nm trc nguyn gi 580, t l khu hao 8%/nm. Gi tr thanh l khng ng k

- Thng 11: Nhng bn mt TSC ang dng b phn bn hng nguyn gi 1.200, khu hao 30%, t l khu hao 9,5%/nm. Gi nhng bn (cha thu GTGT) l 860. Chi ph nhng bn (cha thu GTGT) l 8. - S tin khu hao trch trong nm k hoch l 700 Yu cu: Hy xc nh: 1. Hiu sut s dng TSL nm bo co v nm k hoch? 2. T sut li nhun (sau thu) trn tng ti sn nm k hoch? Bit rng: - SP A chu thu TTB thu sut 20%. Tt c cc sn phm tiu th v hot ng nhng bn, thanh l TSC u chu thu GTGT (theo phng php khu tr) thu sut 10%. Thu sut thu TNDN l 25%. - Cc khon phi thu bnh qun nm bo co v k hoch u d tnh bng 40% TSL Bi 3: Doanh nghip X c ti liu sau: (n vi: triu ng) A/ Nm bo co: 1. Ti sn lu ng bnh qun cc qu l: 3.368; 3.380; 3.385; 3.367 2. Tnh hnh TSC: S liu ngy 30/9: Tng nguyn gi TSC l 9.520. Khu hao ly k l: 3.950 D kin qu 4: - Thng 11: em gp vn lin doanh bng mt TSC nguyn gi 380, khu hao 60, t l khu hao 10%/nm. - Thng 12: Mua mt TSC nguyn gi 700, t l khu hao 8%/nm B/ Nm k hoch: D kin: 1. Doanh thu thun l 16.200 (tng 20% so vi nm BC). 2. T sut li nhun (trc thu) doanh thu thun l 10% 3. S vng quay khon phi thu tng 2,5 vng so vi nm bo co 4. Tnh hnh TSC: - Thng 4: Mua mt TSC, nguyn gi 576, t l khu hao 9%/nm - Thng 9: Thanh l mt TSC khu hao ht t thng 8 nm trc nguyn gi 490, t l khu hao 8,5%/nm (Gi tr thanh l khng ng k). ng thi a mt TSC t d tr ra s dng, nguyn gi 540, t l khu hao 11%/nm - Thng10: Ht hn s dng mt TSC nguyn gi 408, t l khu hao 10%/nm. Yu cu: Tnh cc ch tiu nm k hoch: 1. K thu tin trung bnh? 2. Hiu sut s dng ti sn lu ng? 3. T sut li nhun (sau thu) trn tng ti sn? Bit rng : - Thu sut thu TNDN l 25%. - Cc khon phi thu bnh qun bnh qun nm bo co v nm k hoch u d tnh bng 20% TSL. - S tin trch khu hao thng 9 nm BC l 60

Bi 4: Mt DN ch sn xut v tiu th mt loi sn phm c ti liu sau: (n vi: triu ng) A/ Nm bo co: - Ti sn lu ng bnh qun cc qu l : 8.350; 8.460; 8.390; 8.400 - Tng doanh thu thun: 42.000 B/ Nm k hoch: 1. Tnh hnh sn xut v tiu th sn phm: - S lng sn phm kt d u nm l 150; s lng sn phm sn xut trong nm l 3.840; S lng sn phm kt d cui nm l 100 - Gi bn n v sn phm (cha thu GTGT) l 6,84. - Gi thnh sn xut n v sn phm l 4,94 (h 5% so vi nm bo co). - Chi ph bn hng v chi ph qun l DN u tnh bng 5% gi thnh sn xut SP tiu th trong k. 2. Hiu sut s dng ti sn lu ng tng 20% so vi nm bo co. 3. Ti sn c nh bnh qun l 3.078,5 Yu cu: 1. Tnh s vng quay cc khon phi thu, k thu tin trung bnh nm bo co v nm k hoch 2. Tnh t sut li nhun (trc thu) tng ti sn nm k hoch? Bit rng : - Sn phm chu thu TTB thu sut 20%, chu thu GTGT (theo phng php khu tr), thu sut 10%. - Cc khon phi thu bnh qun nm bo co v nm k hoch u d tnh bng 25% TSL Bi 5: Doanh nghip X c tnh hnh sn xut v tiu th sn phm nh sau: (n v triu ng) A. Ti liu nm bo co: - S d TSL ti cc thi im: 1/1: 720 31/3: 690 30/6: 680 30/9: 720 DK 31/12: 700 - S sn phm kt d d tnh n 31/12 l 55 sn phm. - Doanh thu thun v tiu th sn phm c nm: 4.200. - Gi thnh sn xut n v sn phm: 4,8 B. Ti liu nm k hoch: D kin tnh hnh sn xut v tiu th sn phm nh sau: - S lng sn xut c nm: 765 sn phm. S lng kt d cui nm: 220 sn phm. - Gi thnh sn xut n v sn phm tng 10% so vi nm bo co. Chi ph tiu th sn phm v chi ph qun l DN u tnh bng 5% gi thnh sn xut sn phm tiu th trong nm. - Gi bn n v sn phm (cha thu GTGT) l 7,92 - Hiu sut s dng ti sn lu ng tng 25% so vi nm bo co - Ti sn c inh binh qun nm k hoach: 1.250

Yu cu: Tnh t sut li nhun (sau thu) trn tng ti sn nm k hoch? Bit rng: DN np thu TNDN vi thu sut 25%. Sn phm ca DN chu thu tiu th c bit,thu sut 20%, thu GTGT (theo phng php khu tr), thu sut 10%. Bi 6: Doanh nghip X c ti liu sau: (n vi: triu ng) A/ Nm bo co: Ti sn lu ng bnh qun cc qu l : 4.195; 4265; 4.150; 4.190 B/ Nm k hoch: D kin nh sau: 1. Tng doanh thu tiu th sn phm c nm l 58.212 2. Tng gi thnh ton b sn phm tiu th tng 20% so vi nm bo co. 3. T sut li nhun (trc thu) doanh thu thun nm k hoch l 20% 4. S vng quay hng tn kho gim 3 vng so vi nm bo co. 5. Ti sn c nh bnh qun l 10.500 Bit rng: - Tt c cc loi sn phm tiu th u chu thu TTB, thu sut 40% v thu GTGT(theo phng php khu tr), thu sut 10%. Thu sut thu TNDN l 25%. - Chi ph bn hng v chi ph qun l DN (nm bo co cng nh nm k hoch) u tnh bng 5% gi thnh sn xut SP tiu th trong k. - Hng tn kho bnh qun nm bo co v nm k hoch u d tnh bng 40% TSL. Yu cu: Tnh t sut li nhun sau thu tng ti sn nm k hoch? Bi 7:

Mt DN chuyn sn xut sn phm A c ti liu sau: (n vi: triu ng)


A/ Nm bo co: - TSL ti cc thi im: 1/1: 8.000 31/3: 8.100
-

30/6: 8.200

30/9: 8.350

DK 31/12: 8.300

Doanh thu thun l 18.450 Cc khon phi thu bnh qun bng 25% TSL

B/ Nm k hoch: 1. Tnh hnh sn xut v tiu th sn phm - S lng sn phm kt d u nm l 280; s lng sn phm sn xut trong nm l 12.480; S lng sn phm kt d cui nm l 160 - Gi bn n v sn phm (cha thu GTGT) l 3,15. Gi thnh sn xut n v sn phm l 1,54 (tng 10% so vi nm bo co). - Chi ph bn hng v chi ph qun l DN u tnh bng 5% gi thnh sn xut SP tiu th trong k.

2. Hiu sut s dng ti sn lu ng tng 20% so vi nm bo co. 3. D kin tnh hnh ti sn c nh nh sau:
- Nguyn gi TSC 1/1: 70.200. Khu hao ly k: 50.000

- Trong nm mua sm thm mt s TSC nguyn gi l 26.000, ng thi thanh l mt s my mc thit b do ht hn s dng, c nguyn gi l 1.000 (Gi tr thanh l khng ng k) - S tin khu hao trch trong nm: 3.500

Bit rng :
- Sn phm chu thu TTB, thu sut 40% v thu GTGT (theo phng php khu tr), thu sut 10%. Thu sut thu TNDN l 25%.

- Cc khon phi thu bnh qun nm k hoch d tnh bng 27% TSL
Yu cu: 1. Tnh s vng quay cc khon phi thu, k thu tin trung bnh nm bo co v nm k hoch? 2. Tnh t sut li nhun (sau thu) trn tng ti sn nm k hoch?

Bi 8:

Mt DN ch sn xut v tiu th mt loi sn phm c ti liu sau: (n vi tinh: triu ng)


A/ Nm bo co:

- Ti sn lu ng bnh qun cc qu l : 8.750; 8.660; 8.675; 8.915. - Doanh thu thun l 35.000
B/ Nm k hoch: D kin nh sau: 1. Tnh hnh sn xut v tiu th sn phm: - S lng sn phm kt d u nm l 210; s lng sn phm sn xut trong nm l 4.500; S lng sn phm kt d cui nm l 120 - Gi bn n v sn phm (cha thu GTGT) l 6,6. - Gi thnh sn xut n v sn phm l 4,4 (tng 10% so vi nm bo co). Chi ph bn hng v chi ph qun l DN u tnh bng 5% gi thnh sn xut SP tiu th trong nm.

2. Hiu sut s dng ti sn lu ng tng 20% so vi nm bo co. 3. Ti sn c nh bnh qun l 4.780,625 Bit rng:
- Sn phm chu thu TTB, thu sut 20% v chu thu GTGT (theo phng php khu tr), thu sut 10%. Thu sut thu TNDN l 25%. - Cc khon phi thu bnh qun nm bo co v k hoch u d tnh bng 40%

TSL
Yu cu: 1. Tnh s vng quay cc khon phi thu, k thu tin trung bnh nm bo co v nm k hoch? 2. Tnh t sut li nhun (sau thu) trn tng ti sn nm k hoch?

Bi 9: Mt doanh nghip ch sn xut v tiu th mt loi sn phm c ti liu sau: (n vi: triu ng) A/ Nm bo co:

1. Hng tn kho bnh qun cc qu l : 6.640; 6.670; 6.660; 6.690.

2. Tnh hnh TSC n ngy 30/9: Tng nguyn gi TSC l 7.495 (trong TSC khng phi trch khu hao c tng nguyn gi l 500). Khu hao ly k 1.765. Trong qu 4: - Thng 10: Nhng bn mt TSC nguyn gi 540, khu hao 40%, t l khu hao 9%/nm. - Thng 12: Mua mt TSC nguyn gi 360, t l khu hao 8%/nm. - S tin khu hao trch trong qu 4 l 148 B/ Nm k hoch: D kin: 1. Tnh hnh sn xut v tiu th sn phm nh sau: - S lng sn phm kt d u nm l 230, s lng sn phm sn xut v tiu th ngay trong nm l 4.270 - Gi thnh sn xut n v sn phm l 3,87 (h 10% so vi nm bo co). Chi ph bn hng v chi ph qun l DN u tnh bng 5% gi thnh sn xut SP tiu th trong nm. 2. Tng li nhun trc thu c nm l 2.999,25 3. Tnh hnh TSC: - Thng 5: Nhn vn gp lin doanh bng mt TSC nguyn gi 480 a v dng cho b phn sn xut, t l khu hao 10%/nm - Thng 8: a mt TSC t trong kho ra s dng nguyn gi 290, t l khu hao 11%/nm - Thng 10: Ht hn s dng mt TSC nguyn gi 240, t l khu hao 12%/nm (d tnh thanh l vo thng 2 nm sau) - S tin khu hao trch trong nm k hoch l 620. Yu cu: 1. Tnh s vng quay hng tn kho nm k hoch? 2. Tnh t sut li nhun (trc thu) tng ti sn nm k hoch? Bit rng: Hng tn kho bnh qun nm k hoch d tnh tng 10% so vi nm bo co v chim 50% tng TSL Bi 10: Mt doanh nghip c ti liu nh sau: (n v tnh: triu ng) A/ Nm bo co: S liu d kin ngy 31/12: - S lng sn phm kt d: + Sn phm A: 500 + Sn phm B: 200 - Nguyn gi TSC : 18.400 (KHLK: 800) - Vay ngn hn: 500 (li sut 20,4%/nm) - Vay di hn : 7.500 (li sut 24%/nm) B/ Nm k hoch: d kin:

1. Tnh hnh sn xut v tiu th:

* Sn phm A: - S lng sn phm d kin sn xut c nm: 27.780 - S lng sn phm kt d cui nm: 700 - Gi bn n v sn phm (cha c thu GTGT): 2 - Gi thnh sn xut n v sn phm: 1,2 (tng 20% so vi nm bo co) * Sn phm B: Tiu th ht s kt d u nm v ton b s sn phm sn xut trong nm vi s liu d tnh nh sau: - Tng doanh thu thun c nm: 25.400 - Tng gi thnh ton b sn phm tiu th: 21.124,4 2. Tnh hnh ti sn c nh: Thng 4: Mua mt TSC nguyn gi 2.400 Thng 7: Nhng bn mt TSC, nguyn gi 900 ( khu hao 457). Gi nhng bn (cha thu GTGT) l 500. Chi ph tn trang li ti sn trc khi nhng bn (cha thu GTGT) l 10. Thng 9: Mua mi mt TSC nguyn gi 360 T l khu hao tng hp bnh qun l 10%/nm. 3. Cc s liu khc: - Tr 50% khon vay ngn hn vo cui thng 1 v 50% tr vo cui thng 3 - u thng 9 vay 600 (thi hn 2 thng, li sut d kin l 21%/nm) - Li tin gi khng k hn c nm l 74 - Chit khu thanh ton c hng l 80 - Cc khon phi thu (31/12) l 2.400 (gim 20% so vi cng thi im nm bo co). Cc phi thu bnh qun chim 60% tng TSL - Cc khon phi tr (31/12) l 2.200 (tng 10% so vi cng thi im nm bo co). - Doanh nghip trch lp qu khoa hc cng ngh 10% li nhun trc thu Bit rng: - Chi ph bn hng v chi ph qun l doanh nghip u tnh theo 5% trn gi thnh sn xut sn phm tiu th - Gi thnh sn xut n v sn phm B nm bo co l 2 - Ton b sn phm ca doanh nghip u chu thu TTB vi thu sut 40%, thu GTGT theo phng php khu tr vi thu sut 10%. Thu sut thu thu nhp doanh nghip 25%. - Ton b TSC u nm k hoch u thuc din phi trch khu hao. - Hng tn kho u nm v cui nm k hoch khng c loi no khc ngoi thnh phm tn kho. Yu cu: xc nh cc ch tiu sau nm KH: 1. Nhu cu vn lu ng? 2. S vng quay v s ngy mt vng quay hng tn kho? 3. S vng quay cc khon phi thu v k thu tin trung bnh? 4. Hiu sut s dng ti sn lu ng?

5. T sut li nhun thun t hot ng kinh doanh trn tng doanh thu? 6. T sut li nhun (sau thu) trn tng ti sn?

Bi s 11 Mt DN c tnh hnh sn xut kinh doanh nh sau: (n v: triu ng) I. Nm bo co: - Doanh thu thun thc t 3 qu u nm l 35.000 v d kin qu 4 l 1.500 - Bng cn i k ton d kin ngy 31/12 nh sau: Phn Ti sn Ti sn ngn hn Tin u t ngn hn Cc khon phi thu Hng tn kho Ti sn lu ng khc Ti sn di hn TSC NGTSC Khu hao lu k Tng ti sn: Phn ngun vn: A I 1 2 3 4 II B I 1 2 3 II N phi tr N ngn hn N ngn hng N phi tr nh cung cp N cng nhn vin N ngn sch nh nc N di hn Ngun vn ch s hu Ngun vn qu Ngun vn kinh doanh Qu u t pht trin Li cha phn phi Ngun kinh ph Tng ngun vn u nm 12.000 2.800 2.000 2.200 3.900 1.100 20.000 20.000 25.000 (5.000) 32.000 12.000 7.400 4.900 2.100 200 200 4.600 20.000 20.000 11.500 5.800 2.700 32.000 Cui nm 13.200 3.000 1.500 3.800 3.600 1.300 25.000 25.000 31.200 (6.200) 38.200 17.100 9.800 5.900 2.900 600 400 7.300 21.100 21.100 12.800 6.600 1.700 38.200

A I II III IV V B I 1 2

II. Nm k hoch: D kin tng doanh thu thun c nm tng 10% so vi nm BC. Yu cu: Tnh nhu cu VL nm KH ca doanh nghip? Bi s 12 Mt doanh nghip c ti liu nh sau: (n v: triu ng) Bng cn i k ton ngy 31/12/N nh sau: Ti sn A. Ti sn ngn hn I. Tin v cc khon tng ng tin II. Cc khon u t ti chnh ngn hn III. Cc khon phi thu ngn hn 1. Phi thu khch hng 2. Cc khon phi thu khc IV. Hng tn kho 1. Hng tn kho 2. D phng gim gi hng tn kho V. Ti sn ngn hn khc B. Ti sn di hn I. Ti sn c nh 1. Ti sn c nh hu hnh - Nguyn gi - Gi tr hao mn ly k II. Cc khon u t TC di hn III. Ti sn di hn khc Tng ti sn Ngun vn A. N phi tr I. N ngn hn 1. Vay v n ngn hn 2. Phi tr ngi bn 3. Thu v cc khon phi np NN 4. Phi tr ngi lao ng u nm Cui nm 3.800 4.200 400 430 1.270 1.330 1.220 1.320 50 10 2.050 2.345 2.100 2.415 (50) (70) 80 95 5.310 6.050 3.790 4.710 3.790 4.710 4.740 5.810 (950) (1100) 1400 1180 120 160 9.110 10.250 5.300 2.500 1.230 1.120 30 40 6.250 3.100 2.060 980 20

5. Cc khon phi tr, phi np khc 80 40 II. N di hn 2.800 3.150 B. Vn ch hu 3.810 4.000 I. Vn ch s hu 3.500 3.800 II. Ngun kinh ph v qu khc 310 200 Tng ngun vn 9.110 10.250 D kin nm N+1: Doanh thu thun l 14.760, tng 23% so vi nm N. Yu cu: Xc nh nhu cu vn lu ng thng xuyn ca DN nm k hoch? Bit rng: Trong hng tn kho c mt s hng tn t nhiu nm khng lun chuyn c tr gi 15 ang ch x l. Bi s 13: Mt doanh nghip c ti liu sau: (n v: triu ng) Bng cn i k ton ngy 31/12/N nh sau:

Ti sn A. Ti sn ngn hn I. Tin v cc khon tng ng tin II. Cc khon u t ti chnh ngn hn III. Cc khon phi thu ngn hn 1. Phi thu khch hng 2. Cc khon phi thu khc IV. Hng tn kho 1. Hng tn kho 2. D phng gim gi hng tn kho V. Ti sn ngn hn khc B. Ti sn di hn I. Ti sn c nh 1. Ti sn c nh hu hnh - Nguyn gi - Gi tr hao mn ly k II. Cc khon u t TC di hn III. Ti sn di hn khc Tng ti sn:

u nm 4.000 410 1.270 1.250 50 (30) 2.240 2.340 (100) 80 8.460 6.250 6.250 7.540 (1.290) 1800 410 12.460

Cui nm 4.500 430 1.630 1.600 80 (50) 2.345 2.425 (80) 95 9.150 7.080 7.080 8.639 (1.559) 1740 330 13.650

Ngun vn A. N phi tr I. N ngn hn 1. Vay v n ngn hn 2. Phi tr ngi bn 3. Thu v cc khon phi np NN 4. Phi tr ngi lao ng 5. Cc khon phi tr, phi np khc II. N di hn B. Vn ch hu I. Vn ch s hu II. Ngun kinh ph v qu khc Tng ngun vn: 7.300 4.000 2.670 1.160 50 60 60 3.300 5.160 4.980 180 12.460 8.100 3.800 2.520 1.220 20 40 4.300 5.550 5.300 250 13.650

Trong nm N + 1, d kin doanh thu thun 15.600, tng 20% so vi nm bo co. Yu cu: Xc nh nhu cu vn lu ng ca DN nm k hoch? Bit rng: - Trong hng tn kho c mt s hng tn t nhiu nm khng lun chuyn c tr gi 20 ang ch x l. - Khon d phng phi thu ngn hn u thuc v cc khon phi thu t khch hng. Bi s 14 Mt tp on sn xut c nhu cu s dng nguyn liu chnh trong nm l 1.500 tn do mt nh thu cung cp. Chi ph cho mi ln thc hin hp ng l 1,5 triu ng, gi mua l 8 triu ng/tn. Chi ph lu kho d kin bng 10% gi tr hng tn kho. Hy p dng m hnh EOQ (khng c d tr an ton), hy xc nh: 1. S lng t hng ti u? Mc tn kho bnh qun ti u? S ln t hng ti u ca nguyn liu chnh? 2. Xc nh im t hng mi, nu thi gian thc hin hp ng l 6 ngy? Bit rng: S ngy lm vic trong nm l 300 ngy. Bi s 15 Cng ty Dt may Thng Li c nhu cu dt kim lin tc v u n trong nm. Nguyn liu ny do mt nh thu cung cp l ch yu. Chi ph cho mi ln thc hin hp ng l 12,1 triu ng. Tng nhu cu si dt kim trong nm l 900 tn. Cng ty d tnh chi ph v bo him, tr li vay mua si d tr, chi ph bo qun l 1,8 triu/tn. Hy cho bit: 1. Khi lng si ti u mi ln mua l bao nhiu? 2. S ln mua nguyn liu si trong nm?

3. Mc tn kho trung bnh trong nm? 4. Bit thi gian thc hin hp ng (k t khi k kt hp ng cho ti khi hng v ti DN) l 5 ngy. Hy xc nh im t hng mi trong cc trng hp: a, Khng tnh d tr an ton? b, D tr an ton tnh bng mc nguyn liu s dng trong 2 ngy. Bit rng: S ngy sn xut trong nm l 300 ngy. Bi s 16 DN X ch sn xut kinh doanh mt loi sn phm. Nhu cu nguyn liu chnh dng cho sn xut c nm l 80 tn. Chi ph lu kho tnh trn 1 tn nguyn liu chnh tn kho l 6,25 triu ng. Chi ph thc hin hp ng mi ln mua l 10 triu ng. Yu cu: 1. Xc nh s lng ti u mi ln t mua, s ln mua, thi gian gia 2 ln nhp nguyn liu chnh v tng chi ph tn kho d tr? 2. Theo ng trng phng kinh doanh, do t mua vi s lng qu nh, nn nh cung cp ngh DN nhp nguyn liu thnh 2 ln trong nm. ng thi h cng s gim gi bn trn mi tn nguyn liu l 400.000 ng. ngh ny c chp nhn c khng? DN ch nn chp nhn vi mc gim gi ti thiu l bao nhiu? Bit rng: - DN c quyn la chn ngun cung cp theo c ch cnh tranh. - Li sut bnh qun trn th trng l 10% Bi s 17 Cng ty c phn Kim Hoa c ti liu nh sau: 1. Trong nm k hoch, phng K thut d kin cn s dng 10.000 tm thp theo tiu chun k thut dng vo vic sn xut sn phm. 2. Cng ty cng chn Cng ty Huy Hong l ngi cung cp. Gi mua tho thun l 600.000 ng/tm 3. Chi ph cho mi ln thc hin hp ng l 1.500.000 ng. 4. Theo tnh ton v kinh nghim thc t ca Cng ty cho thy chi ph lu kho cho mt tm thp bng 20% gi mua. Yu cu: 1. Xc nh s lng thp ti u mi ln t mua? Hy tnh tng chi ph tn kho d tr thp trong nm? 2. Hy xc nh tng chi ph tn kho d tr thp trong nm ca Cng ty trong cc trng hp sau: a, Mi ln t mua 400 tm thp? b, Mi ln t mua 1.000 tm thp? 3. Cng ty Huy Hong va a ra li cho hng mi vi Cng ty Kim Hoa, vi mi ln t mua t nht l 2.500 tm thp th s gim gi bn xung mc 595.000 ng/tm. Vy Cng ty Kim Hoa c nn chp nhn li cho hng mi hay khng? Cng ty ch nn chp nhn vi mc gi ti a l bao nhiu?

Bi s 18 Cng ty in t Nam Thanh c nhu cu s dng 3.000 tn nguyn liu c bit mi nm. Chi ph thc hin hp ng mi ln l 0,6 triu ng, gi mua nguyn liu l 1,6 triu ng/tn, chi ph lu kho tnh bng 10% tr gi hng tn kho. Nh cung cp ca cng ty a ra chnh sch chit khu nh sau: S lng mua/ln (tn) Di 200 T 200 di 300 T 300 tr ln T l chit khu (%) 0 0,5 0,75

Yu cu: Xc nh s lng t hng ti u theo m hnh EOQ trong cc trng hp: a, Khng tnh n chnh sch chit khu ca nh cung cp b, C chnh sch chit khu. Bit rng: Cng ty khng tnh d tr an ton. Bi s 19 Cng ty Phng Nam c nhu cu s dng nguyn liu chnh X trong nm l 2.880 tn. Chi ph thc hin hp ng mi ln l 0,5 triu ng, gi mua l 2 triu ng/tn, chi ph lu kho tnh bng 10% tr gi hng tn kho. Nh cung cp ca cng ty a ra chnh sch chit khu nh sau: S lng mua/ln (tn) Di 100 T 100 di 200 T 200 tr ln T l chit khu (%) 0 0,5 0,75

Yu cu: Xc nh s lng t hng ti u i vi nguyn liu chnh X? Bit rng: Cng ty khng tnh d tr an ton.

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