Cng ty ABC

Chi ph bnh qun hng thng/my

Chi ph thu hng thng
Chi ph dch v thu tin/my
Chi ph c nh khc
Tng chi ph c nh/my
Chi ph thu mt bng

$250.00
$35.00
$50.00
$335.00
$150.00

Thng tin hng thng

S t copy/thng/my
Doanh thu
Tng bin ph
Phn b nh ph
Ch ph qun l v chi ph bn hng
Li nhun rng

30,000
$60,000
$36,000
$24,000
$19,400
$4,600

S my thu
Gi photo/t
Bin ph
Phn b nh ph n v/t

40
$0.05
$0.03
$0.02

Cng ty ABC
Chi ph bnh qun hng thng/my
Chi ph thu hng thng
Chi ph dch v thu tin/my
Chi ph c nh khc
Tng chi ph c nh/my

$250.00
$35.00
$50.00
$335.00
Phng thc 1
Chi ph thu c nh

S t copy/thng/my
Mc thu c nh/my
Mc hoa hng/my
Mc doanh s cn t c hoa hng
Thu nhp hng thng
Doanh thu
Tng bin ph
Chi tr hoa hng
Phn b nh ph
Chi ph bn hng & qun l DN
Li nhun rng

30,000
$150.00

Khng c hoa hng

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?
?
?
?
?
Li nhun rng P.A 1-P.A 2
Li nhun rng P.A 1-P.A 2

$0.05
$0.03
$0.02

Phng thc 2

Phng thc 3

Chi ph thu c nh + hoa

hng

Chi ph thu c nh + hoa

hng khi doanh s > mc cn
thit

30,000
$50.00
$0.005
C hoa hng
?
?
?
?
?
?
?
Li nhun rng P.A 1-P.A 2

30,000
$50.00
$0.01
20,000
C hoa hng khi doanh s >mc
cn t
?
?
?
?
?
?
?

$100,000

$80,000

$60,000

$40,000

$20,000

$0

($20,000)

10000

Gi photo/t
Bin ph
Phn b nh ph n v/t

40

Doanh thu, chi ph

S my thu

Data Table
S t copy/Thng/My
Doanh t hu
Tng bin ph
Phn b nh ph
Chi ph bn hng v QLDN
Li nhun rng

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?
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?

10000
$20,000
$12,000
$8,000
$19,400
($11,400)

15000
$30,000
$18,000
$12,000
$19,400
($7,400)

20000
$40,000
$24,000
$16,000
$19,400
($3,400)

DOANH THU, CHI PH V SN LNG

$100,000

$60,000

$40,000

$20,000

S t copy/thng/m y

35000

30000

25000

20000

($20,000)

15000

$0
10000

Doanh thu, chi ph

$80,000

25000
$50,000
$30,000
$20,000
$19,400
$600

30000
$60,000
$36,000
$24,000
$19,400
$4,600

35000
$70,000
$42,000
$28,000
$19,400
$8,600

NG

Doanh t hu
Tng bin
ph
Phn b
nh ph
Chi ph bn
hng v
QLDN

40000

35000

Li nhun
rng

40000
$80,000
$48,000
$32,000
$19,400
$12,600

A
1
2
3
4
5
6

Cng ty ABC
Chi ph bnh qun hng thng/my
Chi ph thu hng thng
Chi ph dch v thu tin/my
Chi ph c nh khc
Tng chi ph c nh/my

S my thu
$250.00
$35.00
$50.00
$335.00

Gi photo/t
Bin ph
Phn b nh ph n v/t

40
$0.05
$0.03
$0.02

7
8

Phng thc 1

Phng thc 2

Phng thc 3

Chi ph thu c nh

Chi ph thu c nh + hoa

hng

Chi ph thu c nh + hoa hng khi

doanh s > mc cn thit

24,250
$150.00

25,667
$50.00
$0.005

21,000
$75.00
$0.01
20,000

Khng c hoa hng

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?
?
?
?

C hoa hng
?
?
?
?
?

C hoa hng khi doanh s >mc cn t

10
11
12
13
14
15
16
17
18
19
20

S t copy/thng/my
Mc thu c nh/my
Mc hoa hng/my
Mc doanh s cn t c hoa hng
Thu nhp hng thng
Doanh thu
Tng bin ph
Phn b nh ph
Chi ph bn hng & qun l doanh nghip
Li nhun rng

?
?
?
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?