Nguyễn Ngọc Phan Văn

1. BAp AN HQC PHAN KE ToAN QuAN TRJ
Cau 1 (2,5di~m): Phantich biendQngcackhoan mucchi phi nhu sau:
* Bi~ndQngv~gia
+Nguyenlieu trueti~p= (9.980d/kg- 1O.000d/kg)x 5kg/spx 25.000sp = - 2.500.000d
+Nhan cong tI1Jcti~p= (20.000d/g- 20.000d/g)x 2,1g/spx 25.000sp= 0
+ Chiphi sanxudtchung = (11.000d/g- 10.000d/g)x 2,1g/spx 25.000sp= 52.500.000d
* Bi~ndQngv~lUQ11g
+Nguyenli~utrueti~p = (5kg/sp- 5kg/sp)x 10.000d/kgx 25.000sp= 0
+Nhancongtrueti~p= (2,1g/sp- 2 g/sp)x 20.000d/gx 25.000sp= 50.000.000d
+ Chi phi sanxu&tchung= (2,1g/sp- 2 g/sp)x 10.000d/gx 25.000sp= 25.000.000d
BANG PHAN TiCH BIEN BQNG CHI PHi £)VT: 1.000d
Bi~n phi sanxuit ciia
Th1}'C t~/dinh mtfC
Khoan muc chi phi 25.000sp
Binh mire ThU'ct~ Tong sa LU'Q'ng Gia
CPNLTT 1.250.000 1.247.500 - 2.S00 0 - 2.S00
CPNCTT 1.000.000 1.0S0.000 SO.OOO SO.OOO 0
CPSXC SOO.OOO S77.S00 77.S00 25.000 S2.S00
Tong 2.750.000 2.875.000 125.000 75.000 50.000
* Nhanxet: Tongbienphi sanxuat thuc te cua 2S.000sp datangsovoi chi phi dinh mire: 12S.000.000d.
Neu xet theecac m~t bien dQngthi bien dQngv~ lUQ11ghi nguyennhan chu y~u lam tangt6ng chi phi
(tang7S.000.000d)do chi phi nhancongtI1Jcti~pva chi phi sanxu&tchung,trongdophfuIIan dochi phi
nhancongtnrc ti~p tang.£)i~unaycoth~doviect6 chirclao dQngchuahop ly d~nd~nthoi gianhaophi
dSsanxu&tra met danvi sanpham tanglen.Bi~nphi sanxuat chungduoc tinh canerr theethai gianlao
dQngdov~yclingtangtheo.
Bi~ndQngv€ gianhinchunggiam,nhungdothai gianhaophi tangnend~nd€nt6ngCPtang.
Cau2 (2,5di~m): 1. BAo cAo THU NH!P
CONG TY Qui THJNH- Nitm N
Chi ticu SanphamA SanphamB Congty
1.DoanhtI1U S.000.000.OOOd 5.000.000.000d 10.000.000.000d
2. Bienphi 3.000.000.000d 3.S00.000.000d 6.S00.000.000d
3. Lai trenbienphi 2.000.000.000d I.S00.000.000d 3.500.000.000d
4. Dinhphi 2.4S0.000.000d
S. Lgi nhu~n 1.0S0.000.000d
2.Tinh cacchi tieu:
* T5'l~ Iai trenbi~nphi spA = 2.000.000.000d/5.000.000.000d= 0,4= 40%
* T5'l~ lai trenbi~nphi spB = I.S00.000.000d/S.OOO.OOO.OOOd= 0,3= 30%
* T5'I~lai trenbi~nphi congty = 3.S00.000.000d/10.000.000.000d= 0,3S = 3S%
* Tinh Doanht11Uhoav6ntimg m~thang:
+ Doanhthu haav6n congty = 2.450.000.000d/3S% = 7.000.000.000d
+ TLKC m~thangA = TLKC m~thangB = S.000.000.000d/l0.000.000.000d= SO%
+ DTHV m~thangA = DTHV m~thangB = SO% x 7.000.000.000d= 3.S00.000.000d
* £)Q100 donb~ykinh doanhcongty = LB / LN = 3.S00.000.000 / .kOSO.OOO.OOO= 3,333
3.Khi giaban,bi~nphi danvi khongd6i, doanhthu tang25%thi Iai trenbi€nphi congty tangthem:
10.000.000.000dx 25%x 35%= 875.000.000d
£)inhphi khongc16i nenLN tangthem:87S.000.000d
Ho~ccoth~tinh nhu sau:
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2. Khi cac nhan t6 noi tai khong thay dbi, nam N + 1 du kien doanh thu tang them 25% thi loi nhuantang
them: 25% x 3,333 = 83,325% (gAnbang)
LN tang them = 83,325% x 1.050.000.000d= 874.912.500d(gfuIbang)
Call 3 (2,5di~m): KE HO~CH CHI PHi NGUYEN Ll¢U A NAM N +1
Cong ~ Tiii Loc
Chi ticu Qui 1 Qui2 Qui3 Qui4 Ca nam
1. Sohrong sanxuat (sp) 10.000 10.500 11.000 11.500 43.000
2. Dinh mire VLC M (kg/sp) 2,5 2,5 2,5 2,5 2,5
3. So hrong VLC can cho sx (kg) 25.000 26.250 27.500 28.750 107.500
4. Ton kho Vl.cuoi ky (kg) 525 550 575 600 600
5. Ton kho VL dau ky (kg) 500 525 550 575 500
6. So hrong VLC canmua (kg) 25.025 26.275 27.525 28.775 107.600
7. Dan gia V?tlieu (ngd/kg) 100 100 100 100 100
8. CP nguyen lieu tnrc tiep (ngd) 2.500.000 2.625.000 2.750.000 2.875.000 10.750.000
9. Gia v~t lieu mua nhap 2.502.500 2.627.500 2.752.500 2.877.500 10.760.000
kho(ngd)
- - w
KE HO~CH TRA TIEN V~T LI¥U A NAM N +1
Cong ty Tiii Loc
Chi ticlI Qui 1 Qui2 Qui3 Qui 4 Ca nam
1.Du kien sophai tra dau ky 500.000 1.001.000 1.35l.300 1.416.300 500.000
2. Gia v?t lieu mua nhapkho (ngd) 2.502.500 2.627.500 2.752.500 2.877.500 10.760.000
3. DV kien tra trong ky: 2.00l.500 2.277.200 2.687.500 2.812.500 9.778.700
+ Tra no 500.000 700.700 1.036.000 1.086.000 3.322.700
+ Tra ti~n hang mua trong ky l.50l.500 1.576.500 1.651.500 1.726.500 6.456.000
(60%)
4. DV kien con phai tra cuoi ky 1.00l.000 1.35l.300 l.416.300 1.481.300 1.481.300
Cau 4 (2,5di~nl):
Chi tib
Muc anh hUOngcua nhan ta TAng cQng
Gia LUQ"ng
1.Nhan cong bac 1 - 535.000d - 600.000d - 1.135.000d
2. Nhan cong bQc2 - 525.000d 950.000d '425.000d
3. Nhan cong b?c 3 695.000d -75.000d 620.000d
4. Nhan cong bQc4 166.000d 180.000d 346.000d
Tong -199.000 455.000 256.000
* Nh~xet:
D6i v6i nhan cong b~c 1 va b?c 2, s6 gicrcong nhi~u, muc gia dan vi thvc te thdp han dV toan d~t ra
lam cho chi phi :1hancong trvc tiep gifun so v6i dV toan, nhan cong b?c 3 va 4, m~c dil muc gia thvc te
caohan dV tOal1nhung do s6 luqng gicrcong it nen binh quantbng chi phi nhan cong gifun sov6i dVtoan
la 199.000d.
Nhan t6 gia tJng hay giam dUQ"cdanh gia la t6t hay khong t6t phai can cu vao chdt luqng cong nhan
tuc trinh d9 va nilng h,rclam vi~c cua cong nhan. Neu gia gifun sov6i dV toan nhung chdt luqng vfin dam
baothi sv bien cl.,)ngd6 la t6t va nguQ"cl<;li.
Nhan nang Sl!~~t180 d9ng: s6 gicrdSsanxudt sanphfun thvc te nhiSu han s6 gicrdV toan d~t ra lam cho
chi phi nhanCDI' ~ tr~rctiSp tang sov6i dV toan la 455.000 d
T6m l~i BiC:;:c1t:ngchi phi nhan cong trvc tiSp phat sinh do gia lao d9ng gifun lam gifun dUQ"c
199.000d,nhung bi0n d9ng nang sudt 1~ tang lam tang 455.000d. Do V?y, khi tbng hqp anh hu6ng cua
hai nhant6 nay thi chi phi cong trvc tiep chi tang 256.000d sov6i dV toan.
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