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: 3.

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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

-Tng nh ph phn b cho sn phm


mi hng nm:
+nh ph sxc
: 100.000.000
+nh ph BH v QL : 150.000.000
Vn u t sn xut sn phm ny
c tnh l 400.000.000. Cng ty
hon vn mong mun trong 8 nm.

Yu cu

Hy dng c 2 phng php nh ph


ton b v gi ph trc tip tnh gi
bn cho sn phm ny theo nhng
thng tin trn.

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
=

Mc li mong mun + CP thi k


Sn lng SP x CP nn n v
50.000.000+(2.000x20.000)+150.000.000

= 0.4286 hay 42.86%


20.000 x 28.000

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

2. Theo gi ph trc tip:


Ga bn sp = cp nn + cp tng thm
Chi ph nn = Bin ph
= BPnltt+BPnctt+BPsxc+BPnsx
= 8.000 + 12.000 + 3.000 + 2.000
= 25.000 /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

= 0,6 hay 60%

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.

Chi ph giao hng do ngi mua chu.Vic


chp nhn xut c bit ny khng nh
hng ti khi lng hng bn thng
ngy. Gim c cng ty n o trc n
t hng ny v gi bn n v thp hn
c gi thnh sn xut n v. Liu c nn
chp nhn n t hng ny khng?

Ch tiu

S tin ()

Cho mt n
v

Bn 80.000 i vi 8.000.000.000 100.000


n gi 100/i
Chi ph sn xut (1) 6.500.000.000 81.250
Li gp

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

Trong chi ph sn xut c 2.500.000.000


l nh ph.
Trong chi ph bn hng c 800.000.000 l
nh ph v bin ph vic giao hng l
5.000/1 i.

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

Ta c: gi bn sp=cp nn+cp tng thm


- Chi ph nn=chi ph sn xut = 81.250/sp
- Mc li mong mun = Li d kin =
300.000.000
- Chi ph bn hng = 1.200.000.000
- Sn lng

Q = 80.000 sp

Mc li mong mun + CP thi k


T l
CP =
Sn lng SP X CP nn n v
tng thm

300.000.000 + 1.200.000.000
81.250 x 80.000

= 0,2308 hay 23,08 %

Ga bn n v sn phm
= CP nn x (1+ t l cp tng thm)
= 81.250 x (1+23,08%)
= 100.000 /sp

Theo phng php ny ta c:


+ Chi ph nn = 81.250 /sp
+ Gi bn = 100.000 /sp
+ Gi bn n t hng = 75.000 /sp
75.000 81.250 = - 6.250 /i l khon
l trn mt i m XUMI phi chu nu
quyt nh bn.

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.

2. nh gi bn sn phm theo bin ph trc tip


Ta c: gi bn sp = cp nn + cp tng thm
Cp nn = bin ph sx cho 1 n v + bin ph ngoi
sx cho 1 n v
Chi ph sn xut - Tng nh ph sx
Bin ph sx =
S lng sn phm
6.500.000.000 - 2.500.000.000

80.000
=

50.000/sp

2. nh gi bn sn phm theo bin ph trc tip

Chi ph ngoi sx - nh ph ngoi sx

+ BP ngoi sx =

S lng sn phm
1.200.000.000 800.000.000

=
= 5.000/sp

80.000

Chi ph nn = 50.000 +5.000 =55.000 /sp


T l
Mc li mong mun + Tng nh ph
chi ph
= Sn lng SP x CP nn n v
tng thm
=

300.000.000 +(800.000.000+2.500.000.000)
55.000 x 80.000

= 0,8182 hay 81.82%

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.

Li bin ph = 25.000 x 20.000 = 500.000.000 .


- nh ph khng thay i, cng ty khng b
thm nh ph v: Cng ty khng u t thm
my mc thit b, khng m rng xy thm
nh xng
- Cng sut ti a: 110.000/nm, sn lng
bn: 80.000sp, n t hng: 20.000 i. Sn
lng sn xut hin ti khng vt cng
sut thit k (80.000 + 20.000 < 110.000 )
- V khng lm tng thm nh ph nn phn
li ph thu c t n t hng chnh l li
nhun t c. Nn n t hng c th
chp nhn c.

- Hn na n t hng ny khng nh hng


ti khi lng bn thng ngy, khng lin
quan n vic khch hng yu cu gim gi
bn.
Vy theo phng php bin ph trc tip th
cng ty c th chp nhn n t hng.

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