Ni dung 2

Qun tr chi ph v li nhun

Assoc Prof. Dr ng c Sn

Bui 2 Nhng vn ti chnh v

qun tr ti chnh
i tng s dng
-i tng bn ngoi
Ch n ,c ng
-Nh qun tr cp cao:
Ch tch
Tng gim c

Nhu cu thng tin k ton

Thng tin v hot ng trong mt
thi k nht nh (KTTC)
Thng tin nh gi hot ng, thit
lp mc tiu, trin khai (
KTTC+ KTQT)

-Nh qun tr ph trch:

Chc nng
Thng tin chi tit nhm nh gi
Phng ban
hot ng v thc hin k hoch
(K ton ,Ti Chnh,
(KTQT)
Marketing, qun c)
-Nh qun tr trung gian
Thng tin chi tit cho cc quyt
i din tiu th
nh hng ngy t c
Qun l sn xut Assoc Prof. Dr ng c Sn mc tiu ca cng ty (KTQT) 2
Qun l tiu th v dch v

V d
Chi ph tin lng nhn vin
Chi ph nguyn vt liu sn xut sn
phm
Chi ph b my qun l
Chi ph bn hng, qung co sn phm
-> Vn nh tnh v nh lng
Assoc Prof. Dr ng c Sn

Phn bit chi ph v chi tiu

Chi tiu l s chi ra, s gim i thun tu ca ti sn DN khng k cc
khon dng vo vic g v dng nh th no?
Chi ph khng bao gm cc khon chi tiu c c im:
+ Cc khon chi tiu lm gim ti sn ny nhng li tng Ti sn khc (
dng tin mua vt t, hng ho , TSC ..)
+ Cc khon chi tiu l gim ti sn ca DN nhng ng thi cng lm 1
khon N phi tr (Dng tin tr n, np thu)

Assoc Prof. Dr ng c Sn

Tho lun nhm

Th kh nng qun tr ti chnh ca bn:
Lit k cc chi ph m bn bit v phn loi
chng!!!!!

Assoc Prof. Dr ng c Sn

Nhc li bi trc Hai kt

lun quan trng
bit phn loi bin ph v nh ph
Quyt nh ca Reneit Moving & Storage v
thay i chin thut kinh doanh tng qung
co tng doanh thu v to li nhun
Vic chia chi ph ca mt doanh nghip thnh
bin ph nh ph c nhiu tc dng hn
th. Hy cng tho lun!
Assoc Prof. Dr ng c Sn

Dng bin i ca chi ph trong mt doanh nghip

Chi
ph
sn
xu
t

Chi ph
NVLTT
Chi ph
NCTT

Chi ph
SXKD d
dang
Thnh
phm hon
thnh

Chi ph
SXC

Doanh thu
_
BH
Gi vn hng
bn =

Li nhun
_
gp
Chi ph BH
v chi ph
QLDN
=

Ch
i
ph
Th
i
k

Li thun
Assoc Prof. Dr ng c Sn

Phn loi chi ph

Chi ph bin i v chi ph c inh
Chi ph c hi v chi ph chm
Chi ph sn xut v ngoi sn xut

Assoc Prof. Dr ng c Sn

Chi ph hn hp

Tng chi ph in thoi

Tng
Tngchi
chiph
phhn
hnhp
hpc
cth
th biu
biuth
thdi
di
phng
phngtrnh:
trnh: YY==aa ++bX
bX

c
ng
T

ph
hi

p
h
n
h

Y=

Trong
Trong:
: YY == Tng
Tngchi
chiph
phhn
hnhp
hp
aa == Tng
Tngchi
chiph
phc
cnh
nh(im
(imc
c
X
trc
tung
ca
ng
thng)
b
trc
tung
ca
ng
thng)
+
bb == Chi
ph
bin
i
/
n
Chi ph bin i / nv
v ho
ho
ng
ng(
(dc
dcca
ca ng
ngthn
th
XX == mc
mc
hot
hotng
ng

Bin ph/ 6 giy

Mc hot ng (Thi gian gi)

Assoc Prof. Dr ng c Sn

Ph thu bao c nh
9

V d: mt cng ty thu mt xe t hot ng

vi gi thu c nh l 40.000.000 ng/nm.
Ngoi ra, hp ng cn quy nh mi km hot
ng phi tr thm 1.000/km.
Nu trong nm m cng ty s dng 10.000 km
Th tng chi ph thu s l:
Y = A + bx hay Tng CP = 40.000 1.000X =
40.000.000 + 1.000 x 10.000 = 50.000.000

Assoc Prof. Dr ng c Sn

10

S d m ph
T l s d m ph
(T l li nhun gp, T l li nhun trn bin ph)

T l s d m ph c tnh bng:
T l SD P =

Tng SD P
Tng doanh thu

Assoc Prof. Dr ng c Sn

11

Tho lun 2 T trng chi ph

Tnh hung T trng chi ph c inh v
chi ph bin i ca cng ty ca cng ty
Reneit & Moving

Assoc Prof. Dr ng c Sn

12

ng no tho lun nhm

im ha vn l g?
Bn o lng im ha vn nh th no?
Bn hiu g v mi quan h chi ph li
nhun?
Assoc Prof. Dr ng c Sn

13

Bi ton sn xut xe p
Cng ty Xe p Xun Mai chuyn SXKD
xe p hc sinh.
Gi bn: 500.000/xe.
Chi ph bin i: 300.000/xe
Chi ph c nh: 80.000.000/thng
Li nhun ca cng ty l bao nhiu nu sn
xut v tiu th c 500 xe/thng ?

Assoc Prof. Dr ng c Sn

14

Ni dung c bn ca phn tch CVP

Cng ty Xe p Xun Mai
BCKQKD theo cch ng x ca chi ph
Thng 6/2009
Tng
1sp
Doanh thu (500 xe)
$ 250,000 $ 500
Tr: Chi ph bin i
150,000
300
S d m ph
100,000 $ 200
Tr: Chi ph c nh
80,000
Li nhun thun t HKD $ 20,000

Contribution Margin (CM) - S d m ph - Li nhun gp Li

nhun trn bin ph l phn cn li ca doanh thu sau khi b p chi ph
bin i.
Assoc Prof. Dr ng c Sn

15

Phng php s d m ph
Vi mi chic xe bn thm, $200 tng thm ca s
d m ph s gip cng ty b p chi ph c nh
v tng li nhun.

Doanh thu (500 xe)

Tr: Chi ph bin i
S d m ph
Tr: Chi ph c nh
Li nhun thun t HKD

Tng
$ 250,000
150,000
$ 100,000
80,000
$ 20,000

1 sp
500
300
$
200
$

Assoc Prof. Dr ng c Sn

16

Phng php s d m ph
Nu cng ty Xun Mai bn 400 xe mt thng, th
cng ty s hot ng ti im ho vn.
CNG TY XUN MAI
BCKQKD theo cch ng x ca CP
Thng 6
Tng
1 sp
Doanh thu (400 xe)
$ 200,000
$ 500
Tr: Chi ph bin i
120,000
300
S d m ph
80,000
$ 200
Tr: Chi ph c nh
80,000
Li nhun thun t HKD $
0
Assoc Prof. Dr ng c Sn

17

Phng php s d m ph
Nu cng ty Xun Mai bn thm 1 chic xe (401
xe), li nhun thun t HKD s tng $200.
CNG TY XUN MAI
BCKQKD theo cch ng x ca chi ph
Thng 6
Tng
1 sp
Doanh thu (401 xe)
$ 200,500
$ 500
Tr: Chi ph bin i
120,300
300
S d m ph
80,200
$ 200
Tr: Chi ph c nh
80,000
Li nhun thun t HKD $
200

Assoc Prof. Dr ng c Sn

18

Mi quan h CVP di dng th

Doanh
Doanh thu
thu
Tr:
Tr: Chi
Chi ph
ph bin
bin i
i
S
S d
d m
m ph
ph
Tr:
Tr: Chi
Chi ph
ph c
c nh
nh
Li
Li nhun
nhun thun
thun t
t HKD
HKD

300
300 xe
xe
$$ 150,000
150,000
90,000
90,000
$$ 60,000
60,000
80,000
80,000
$$ (20,000)
(20,000)

400
400 xe
xe
$$ 200,000
200,000
120,000
120,000
$$ 80,000
80,000
80,000
80,000
$$
--

500
500 xe
xe
$$250,000
250,000
150,000
150,000
$$100,000
100,000
80,000
80,000
$$ 20,000
20,000

Assoc Prof. Dr ng c Sn

19

th CVP
450,000

Nghn ng

400,000
350,000

n
V

300,000

gl

250,000
200,000

im ho vn

150,000
100,000

ng
V

50,000

100

200

300

400

Assoc Prof. Dr ng c Sn

500

600

700

800

20

S lng sp

T l s d m ph
(T l li nhun gp, T l li nhun trn bin ph)

T l s d m ph c tnh bng:
T l SD P =

Tng SD P
Tng doanh thu

T l s d m ph ca cng ty Xun Mai l:

$ 80.000
$200.000

= 40%

Assoc Prof. Dr ng c Sn

21

Thay i CPC v sn lng tiu th

Hin ti cng ty Xun Mai tiu th c 500 xe

mi thng. Trng phng kinh doanh tin rng
nu tng cng qung co thm $10.000 th s
xe bn c s tng ln thnh 540 xe.
Gim c c nn chp thun xut tng
cng qung co khng?

Assoc Prof. Dr ng c Sn

22

Thay i CPC v sn lng tiu th

$80.000 + $10.000 qung co = $90.000
Mc tiu
th hin
ti (500
xe)

Mc tiu
th d
kin ( 540
xe)

Doanh thu
$ 250,000
Tr: Chi ph bin i 150,000
S d m ph
100,000

$ 270,000
162,000

Tr: Chi ph c nh
80,000
LN thun t HKD
$ 20,000

Chnh
lch
$

108,000
90,000
$ 18,000

20,000
12,000
8,000
10,000
(2,000)

Doanh thu tng $20.000 nhng li nhun

gim $2.000.
Assoc Prof. Dr ng c Sn

23

Phn tch li nhun mc tiu

Gi s cng ty Xun Mai bit cn bn c
bao nhiu chic xe c c li nhun l
$100.000.
Chng ta c th s dng cng thc CVP
xc nh sn lng tiu th cn thit t
li nhun mc tiu.

Assoc Prof. Dr ng c Sn

24

Phng php s d m ph

SL cn thit t
=
LN mc tiu

CP c nh + LN mc tiu
S d m ph n v sp

$80.000 + $100.000
$200 xe

= 900 xe

Assoc Prof. Dr ng c Sn

25

Tho lun
Tnh hung: im ha vn v li
nhun k vng ca Cng ty Tin nghi

Assoc Prof. Dr ng c Sn

26

Mc an ton
L chnh lch gia mc tiu th d kin
(hoc thc t) v mc tiu th ho vn. C
th trnh by theo 2 dng: Doanh thu an
ton hoc Sn lng an ton
D.thu an ton = D.thu thc t - D.thu ho vn
SL an ton = SL thc t - SL ho vn

Assoc Prof. Dr ng c Sn

27

C cu chi ph
C cu CP l t l tng i gia CP c
nh v CP bin i ca DN.
C cu chi ph no l tt hn cho cng ty? Nhiu
chi ph bin i hay nhiu chi ph c nh?

Assoc Prof. Dr ng c Sn

28

C cu chi ph
Ch tiu

Ford

Doanh thu

Vinaxuki

1.000

1.000

Tr: chi ph bin i

500

600

S d m ph

500

400

Tr: Chi ph c nh

300

200

200

200

Li nhun thun t HKD

Assoc Prof. Dr ng c Sn

29

C cu chi ph

Nu mc tiu th ca mi cng ty
tng 20% th li nhun s thay i
nh th no?

Assoc Prof. Dr ng c Sn

30

10

C cu chi ph

Ford
Li nhun tng 20%x500 = 100

Vinaxuki
Li nhun tng 20%x400 = 80

Assoc Prof. Dr ng c Sn

31

C cu chi ph

Nu mc tiu th ca mi cng ty
gim 20% th li nhun s thay i
nh th no?

Assoc Prof. Dr ng c Sn

32

C cu chi ph

Vinaxuki
Li nhun gim 20%x400 = 80

Ford
Li nhun gim 20%x500 = 100
Assoc Prof. Dr ng c Sn

33

11

n by kinh doanh
n by kinh doanh o lng nhy ca li
nhun thun t HKD khi c s bin ng ca
mc tiu th.
ln n
by kinh
=
doanh (DOL)
ln n by
kinh doanh

%Li nhun
% Sn lng tiu th
=

S d m ph
LN thun t HKD

Assoc Prof. Dr ng c Sn

34

n by kinh doanh
Ford: DOL = 500/200 = 2,5
Vinaxuki: DOL = 400/200 =2,0

Assoc Prof. Dr ng c Sn

35

n by kinh doanh
%Li nhun = DOL x % sn lng tiu th

Ford
%Li nhun = 2,5 x 20% = 50%
Li nhun tng thm = 50% x 200 = 100

Vinaxuki
%Li nhun = 2,0 x 20% = 40%
Li nhun tng thm = 40% x 200 = 80
Assoc Prof. Dr ng c Sn

36

12

C cu chi ph ca CMCTI

Xem xt c cu cc chi ph BH, CPQL, Gi vn

sn phm ca CMCTI

Assoc Prof. Dr ng c Sn

37

Kt thc ni dung 2

Assoc Prof. Dr ng c Sn

38

13