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Cng ty B ang d kin sn xut mt loi
sn phm mi X vi cc s liu k hoch c
lin quan nh sau:
- Sn lng d kin hng nm: 20.000/sp
- Bin ph n v:
+Nguyn liu trc tip : 8.000/sp
+Lao ng trc tip : 12.000/sp
+Bin ph sxc
: 3.000/sp
+Bin ph BH v QLDN : 2.000/sp
Yu cu
Bi gii:
Tnh gi bn sn phm theo phng php:
1. nh ph ton b
2. Gi ph trc tip
Bi gii :
1.Theo phng php nh ph ton b:
gi bn sp=chi ph nn + chi ph tng thm
- chi ph nn= chi ph NVLTT+ chi ph NCTT +
chi ph SXC
= 8.000 + 12.000 + 3.000 +
= 28.000/sp
100.000.000
20.000
Mc hon
Tng vn u t
vn mong =
S nm hon vn
mun
=
400.000.000
8
= 50.000.000
T l
chi ph =
tng thm
=
Ga bn n v sn phm
=CP nn x (1+ t l cp tng thm)
= 28.000 x (1+ 42.86%)
= 40.000 /sp
Vy theo phng php nh ph ton b th
1 sn phm X c gi bn l 40.000/sp
- Mc hon
vn mong =
mun
Tng vn u t
S nm hon vn
= 50.000.000
400.000.000
8
T l
Mc li mong mun + Tng nh ph
chi ph =
Sn lng SP x CP nn n v
tng thm
=
50.000.000+(100.000.000+150.000.000)
20.000 x 25.000
Ga bn n v sn phm
= CP nn x (1+ t l cp tng thm)
= 25.000 x (1+ 60%)
= 40.000/sp
Kt lun:
Vy theo 2 phng php nh ph ton b
v bin ph trc tip th gi bn 1 sn
phm X bng nhau ( 40.000/sp)
Trong chi ph nn ca phng php
nh ph ton b ln hn chi ph nn ca
phng php bin ph trc tip( 28.000
/sp > 25.000 /sp)
Bi tp 3.8
:
Cng ty XUMI sn xut giy. Mc sn xut
v tiu th d kin cho c nm c ch ra
di bng di y( cng sut ti a
110.000i/nm). Mt ca hng vi nhiu
chi nhnh bn theo n t hng xut
mua 20.000 i vi gi 75.000/i, tc l
1.500.000.000.
Ch tiu
S tin ()
Cho mt n
v
1.500.000.000 18.750
Chi ph bn hng
(2)
1.200.000.000 15.000
Li d kin
300.000.000
3.750
Bi gii
a ra quyt nh bn hay khng,
cng ty c th nh gi bn sn phm theo
cc cch sau:
1. Trng hp nh gi bn da vo gi
thnh sn xut
2. Trng hp nh gi bn da vo bin
ph trc tip
1. nh gi bn da vo gi thnh sn xut
Q = 80.000 sp
300.000.000 + 1.200.000.000
81.250 x 80.000
Ga bn n v sn phm
= CP nn x (1+ t l cp tng thm)
= 81.250 x (1+23,08%)
= 100.000 /sp
Kt lun:
- Cng ty khng nn bn nu tnh gi bn
theo phng php nh ph.
- Tuy nhin
+ Vic chp nhn n t hng ny
khng nh hng ti khi lng hng bn
hng ngy, khch hng c khng yu cu
gim gi bn.
+ Nu mc tiu ca doanh nghip l
m rng th trng th cng ty XUMI c
th chp nhn n t hng ny.
80.000
=
50.000/sp
+ BP ngoi sx =
S lng sn phm
1.200.000.000 800.000.000
=
= 5.000/sp
80.000
300.000.000 +(800.000.000+2.500.000.000)
55.000 x 80.000
Ga bn n v sn phm
= CP nn x (1+ t l cp tng thm)
= 55.000 x (1+81,82%)
= 100.000 /sp
Gi nn n v = 55.000/i
+ Trong khch hng chu 5.000 /i ( phn
bin ph ngoi sn xut)
+ Gi bn theo n = 75.000 /i
+ 75.000 50.000 = 25.000 /i l li bin ph
trn mt i m XUMI thu c khi bn hng
theo n t hng.