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Casestudy 5 - Cong Ty Lau Kinh An Toan PDF
Casestudy 5 - Cong Ty Lau Kinh An Toan PDF
AFC Vietnam
Nhm chi
ph
in
X l NVL
Kim tra cc
b phn
Tng cng
50.000
40.000
60.000
Mc tiu
thcc tc nhn
S gi my (g)
Trng lng
NVL (kg)
S b phn
kim tra (bp)
5.000
20.000
200
150.000
Trong thng 10/2005, cng ty c hai cng vic A v B phi hon thnh. Gim c
mun bit mi sn phm trong nhm hai cng vic c chi ph l bao nhiu ln k
hoch bn trong cc ngy l cui nm do nhu cu dn dp, v sinh tng cao. Ginh cc
chi ph trc tip bit, ch cn phi tnh chi ph sn xut chung. B phn khoch s
dng s gi my lm tc nhn to chi ph tnh chi ph sn xut chung phn bn tng
cng vic A v B
Tuy nhin, b phn qun tr chi ph khng ng tnh vi cch phn b trn. H tin
hnh thu thp d liu, tnh ton mc tiu thcc hot ng ca hai cng vic A v B. Cc
thng tin c trnh by trong bng sau:
Cc hot ng Cng vic A Cng vic B
S gi my (g) 1.000 4.000
X l NVL (kg) 5.000 15.000 S b phn kim tra 100 100
By gi chng ta xem hai b phn k hoch v qun tr chi ph tnh ton kt qu phn
b chi ph sn xut chung cho hai cng vic nh th no nh.
AFC Vietnam
Cng vic B s dng 4.000 gi my, s nhn mt khon chi ph sn xut chung
ng dng l:
30 tr. 4.000 = 120.000 tr.
2. Tnh ton ca qun tr chi ph: Phn b da trn mc tiu th cc tc nhn
to chi ph:
Trc tin, b phn ny phi tnh ton n gi ca tng tc nhn:
Nhm chi ph
in
X l NVL
10.000 -
30.000
30.000 -
30.000
ng c vi!
KT LUN:
Phng php phn b chi ph sn xut chung da trn mt tc nhn s lm cho
cng vic B (c s gi my s dng nhiu hn) tng thm mt khon chi ph l
20.000 triu ng v cng vic A (c s gimy s dng t hn) gim mt khon
chi ph cng bng nh th. Kt qu ny s lm cho vic nhn nh chi ph sn
phm c th b sai lch v a nh qun trn nhng quyt nh khng chnh xc
v gi bn, v sn lng v li nhun.