C7.

Nguyn 7n Phuc
B phn 0T Ri rc ca dcanh nghiep A lp du Ir chi phi
chc phe phm nm sau vi cc s lieu sau
SII Ten SP
Ci bn 1 SP (ngn
dng)
Sn luong du Iinh
( 1000 sp)
T le phe
phm
1 A 50 100 0.03%
Z B 30 300 0.05%
3 C Z0 1000 0.09%
4 0 70 500 0.01%
5 E 100 50 0.01%
Tinh hien gi ca Ing chi phi phe phm vi lai suI chieI khu
l 1Z%/ nm BieI gi Ihnh sn xuI mI phe phm bng 70%
gi bn v gi bn 1 phe phm l 5.000 dng.
8 phn quan trl rI ro ca doanh nghIp xut
khu haI san, lp du tru chI phi cho san phm
khong dat yu cu nm sau vI cc s lIu:
Stt Nhm SP
Gia xut khu 1 kg
SP (ngan dng)
San luong
xut khu du
tinh ( tn)
Ty l san
phm
khng dat
1 I 100 100 !"#$
2 II 90 80 %"#$
3 III 80 120 &"#$
4 IV 60 70 '"#$
5 V 50 80 &"#$
!"q# "$% #&# '() #) *+):
8It gI thnh san xut mt kg san phm bng
70 gI xut khu v gI bn 1 kg san phm
khong dat l 50 gI thnh.
Hy tinh hIn gI ca tng chI phi san phm
khong dat vI lI sut chIt khu l 12/
nm:
STT
Nhm
SP
Ga bn 1
kg SP
(ngn
dng) (a)
San luong
xut khu
du tnh (
tn) (b)
Ty l san
phm khng
dat ( c)
San phm
khng dat
(kg)
Ga thnh
SX 1 kg
(ngn dng)
Gi thnh
1 kg khng dat
(ngn dng)
Tng chi ph
(ngn dng)
1 I 100 100 5% 5,000 70 35 175,000
2 II 90 80 4% 3,200 63 31.5 100,800
3 III 80 120 3% 3,600 56 28 100,800
4 IV 60 70 2% 1,400 42 21 29,400
5 V 50 80 3% 2,400 35 17.5 42,000
15,600 448,000
STT
Nhm
SP
Ga bn 1
kg SP
(ngn
dng) (a)
San luong
xut khu
du tnh (
tn) (b)
Ty l san
phm khng
dat ( c)
San phm
khng dat
(kg)
Ga thnh
SX 1 kg
(ngn dng)
Gi thnh
1 kg khng dat
(ngn dng)
Tng chi
ph (ngn
dng)
1 I 100 100 5% 5,000 70 35 175,000
2 II 90 80 4% 3,200 63 31.5 100,800
3 III 80 120 3%
4 IV 60 70 2%
5 V 50 80 3%
STT
Nhm
SP
Ga bn 1
kg SP
(ngn
dng) (a)
San luong
xut khu
du tnh (
tn) (b)
Ty l san
phm khng
dat ( c)
San phm
khng dat
(kg)
Ga thnh
SX 1 kg
(ngn dng)
Gi thnh
1 kg khng dat
(ngn dng)
Tng chi
ph (ngn
dng)
1 I 100 100 5% 5,000 70 35 175,000
2 II 90 80 4% 3,200 63 31.5 100,800
3 III 80 120 3% 3,600 56 28 100,800
4 IV 60 70 2% 1,400 42 21 29,400
5 V 50 80 3% 2,400 35 17.5 42,000
15,600 448,000
8 phn quan trl rI ro ca 0N K, lp du tru chI phi cho
ph phm nm sau vI s lIu sau:
Tinh hIn gI ca tng chI phi ph phm vI lI sut
chIt khu l 17 nm: 8It rng gI thnh san xut 1
ph phm bng 70 gI bn v chI phi tIu hy 1 ph
phm l 1500d
!(% ,- /$& 0&%

, 1u%2 3q
45%" 67888*9:
! 1 9"
9"; 6<:
AL 50 100 0.02
AK J0 J00 0.04
AH 20 1000 0.1
AF 70 500 0.01
AT 100 50 0.01
C7. Nguyn 7n Phuc
HIn gI thu nhp thun l chl tIu v loI ich rong
ca ca du n.
HIn gI thu nhp thun l hIu s gIua hIn gI
thuc thu bng tIn v hIn gI thuc chI bng tIn
trong sut thI gIan thuc hIn du n
Trong do:
Ct thu nhp ca du n o nm t
C
0
chI phi ca du n o nm t
r sut chIt khu ca du n
T s nm thuc hIn ca du n
Trung hop cc du n dc lp vI nhau:
|oI du n du tu co NP7 = 0 s duoc chp nhn
Trung hop cc du n loaI tru ln nhau:
Nn chon du n co NP7 ln nht (NP7 =0, max)
7I dIu kIn quy mo du tu, thI gIan thuc hIn
du n, sut chIt khu bng nhau
Cc du n co NP7 0 s bl loaI bo
C7. Nguyn 7n Phuc
|t doanh nghIp bn xe hoI bao hnh trong J nm
k tu ngy bn, theo phn tich ty l khch mang xe
dn bao hnh trong J nm ln luot l 40, 40 v
20 KhIu naI nhn ca nm N, N+1, N+2 ln luot l
80, 60, 70. Trung bInh chI phi cho mt ln bao hnh
l 12 trIu, trong do chI tra ngay l 8tr v mt
nm sau chI 4tr.
!"# $#:
0u bo tng dong khch mang xe dn bao hnh
tung nm
0u bo dong tIn phaI chI
Nu ty l chIt khu l 12/nm, tinh hIn gI
ca tng dong tIn taI nm N
Thuc hIn trong 4 buc
8uc 1: Tinh h s trIn khaI (quy dI)
8uc 2: 0u bo s khIu naI co th co
8uc J: Tinh du bo dong khIu naI
8uc 4: Tinh du bo dong tIn bI thung
Thoi gian
duoc quyn
khiu nai
S khiu nai
duoc bo
co tung ky
Tng s khiu
nai cng dn
tung ky
H s
trin khai
1 40% 2.5
2 40% 1.25
3 20% 1
L hng Khiu nai
d bo co
Thoi gian d
khiu nai
H s
trin
khai
K/N
c th
c
N 80
N+1 60
N+2 70
Cng
L
hng
KN c
th co
N
(40)
N+1
(40)
N+2
(20)
N+3 N+4
N
N+1
N+2
Cng
Tng N N+1 N+2 N+3 N+4 N+5
Dng k/n
T T ln 1: 8tr
T T lan 2:4tr
Tng
1/(1+i)t
Hin gi
Thoi gian
duoc quyn
khiu nai
S khiu nai
duoc bo
co tung ky
Tng s khiu
nai cng dn
tung ky
H s
trin khai
1 40% 40% 2.5
2 40% 80% 1.25
3 20% 100% 1
L hng Khiu nai
d bo co
Thoi gian d
khiu nai
H s
trin
khai
K/N
c th
c
N 80 3 1 80
N+1 60 2 1.25 75
N+2 70 1 2.5 175
Cng 330
L
hng
KN c
th co
N
(40)
N+1
(40)
N+2
(20)
N+3 N+4
N 80 32 32 16
N+1 75 30 30 15
N+2 175 70 70 35
Cng 330 32 62 116 85 35
Tng N N+1 N+2 N+3 N+4 N+5
Dng k/n
330 32 62 116 85 35 0
T T ln 1: 8tr
2,640 256 496 928 680 280 0
T T lan 2:4tr
1,320 128 248 464 340 140
Tng
3,960 256 624 1,176 1,144 620 140
1/(1+i)t
1.00 0.89 0.80 0.71 0.64 0.57
Hin gi
3,038.38 256.00 557.14 937.50 814.28 394.02 79.44
TaI nm Y, mt doanh nghIp (0N) ngnh xy
dung du bo rI ro v taI nan lao dng trong
nm Y+1, 0N phn ton b luc luong lao dng
thnh 5 nhom vI s lIu trong bang sau:
Nhm Thu nhp bnh
qun/nm
Tn sut tai
nan (nm/vu)
Nhu cu LD nm
toi
1.Cng nhn 24 tr 1.5 nm 300
2.Nhn vin VP 30 tr 30 nm 50
3.Dc cng 42 tr 7.5 nm 20
4.Quan l! 60 tr 15 nm 4
5.H tro 18 tr 3 nm 150
8It mI taI nan cho cong nhn phi ht 15
trIu v thanh ton 50 ngay khI taI nan xay
ra J0 vo nm tI, phn con laI vo nm
tIp theo
!"# $#:
0u bo tng s taI nan co th co ca 0N trong
nm tI.
Tng s tIn phaI thanh ton, quy dI dong
tIn thanh ton v hIn gI taI thI dIm
nm sau vI lI sut chIt khu l
12/nm
Xc sut/ nm = 1/ tn sut taI nan
H s quy dI = tn sut taI nan taI nm Y nhom
X/ tn sut taI nan taI nm Y (nhom chun)
H s quy dI ra luong
= H s quy dI * thu nhp bInh qun nhom chun
/ nhom x
H s quy dI ra luong tuong ung vI nhu cu lao
dng taI nm Y+1 = nhu cu lao dng taI nm
Y+1/ H s quy dI ra luong
Nhm
Thu nhap
bnh qun
(tr/ nm)
Tn sut tai nan
nm/ vu
Nhu cau lao
dong nm
toi
Xc suat
nm
Quy
doi
H so quy
doi ra
luong
So quy
doi tuong
ung voi
NCL
1.Cng nhn 24 tr 1.5 nm 300
0.67 1 1 300
2.Nhn vin VP 30 tr 30 nm 50
0.03 20
20*24/
30=16
3.13
3.Dc cng 42 tr 7.5 nm 20
0.13 5 2.86 7
4.Quan l! 60 tr 15 nm 4
0.07 10 4 1
5.H tro 18 tr 3 nm 150
0.33 2 2.67 56.25
Cng 200
367.38
Nh quan trl rI ro cn uc luong khIu naI, bI
thung v vIc xc dlnh thI dIm chI tra rt
quan trong.
7i du: chI tra bI thung taI nan lao dng 100 trIu/ 1
ln hoc phn b trong J nm, 5 nm gI trl hon ton
khc.
S tIn hIn taI cn thIt d bI thung cho khIu
naI goI l hIn gI ca bI thung
HIn gI thun (NP7)=CI trl/(1+lI sut)
n
7i du: Cong ty X phaI bI thung cho ong A trong mt
vu taI nan lao dng vI s tIn l 100tr, v llch thanh
ton nm 1: 50 cc nm 2,J,4 mI nm 10, v s
con laI 20 s thanh ton vo nm cuI. Tinh hIn gI
bI thung vI lI sut l 10/nm
Phong quan trl rI ro ca Xuong may Nh 8e, lp du tru chI
phi cho san phm hu hong nm sau vI s lIu nhu sau:
Yu cu: Tinh hIn gI ca tng chI phi san phm hu hong vI
lI sut chIt khu l 15/ nm: 8It gI thnh san xut mt
hu hong bng 80 gI bn, chI phi chlnh sa 1 hu hong l 15
ngn dng.
A
!(% ,- /$& 0&% ,9
6%2=% %2:
, 1u%2 ,9
3q 45%" ,>
6%2=% ,9:
! 1 < "u
"%2
Ao so mI dI
tay
450 150 0.2
Ao so mI ngn
tay
J90 J00 0.4
Qun KakI 500 500 0.10
Qun ty 4J0 1000 0.05
Ao pull JJ0 50 0.5