BALTAP ON KE TOAN QUAN TRI BAi 1s Cong ty ABC W chic sin amit gim 2 b} phin : BO phn. A sin wait kinh doanh sin phim A do nt quan If Nauyén Vin A phu trich, BO phiin B kinh daanh sin phim B do nha quan I Newyén Van B phy trich, Theo tai Higu thu thgp mhue ss: 1 “Tai igang KE isin hind san ues pm A ep A nr at = Chi tite ‘Naim 2003 ‘Nam 2004 ‘Num 2005 Chijphi nguyen vai ligu true tip (a) 480.000, 360,000 hi mhiin en; tep (a ‘Chi phi san xuat chung (8) 1240.00 480,000 Mire sim wut (sp) 800 k “Tal ig hie tong niion 2008 ; BEén ph ban ing ; 2004 5p A ; Tong dink phi ban hing hing fim citd Sn phim A 1.796.000 ; Binh phi quan Ly chung phn bé hing nm cho san phim A 13 504.0004; Dam gid ban 4,0008/spA 5 San liromg fiGu slop 9OOSp ; Mibe sin xwit ti thigy LA SOOsp A va wi da Kh |.6003pA.;."Vén hoe! ding kinh doanh bink quin trong wm [i 10,006,000 vi Dinh phi sin xuit bit bue sin din phim A blog nden 6056; Sink phi in hing vi ease Ij a dt ph bd babe, ‘Veo elt: 1. Xéc dink bién phi sin xudt chung don vi va téng dinh phi sin xudt chang theo phiromg phip chénh Itch va theo phuumg php bink phuomy be mbit 2. Xa dinh bien phi dorm vj va tng diah phi sin nat Rinh doanh sin phim A, 3. Viet phueng trink chi phi sin xudt feinh doanh sin phim A. Trén co 8640, uée tinh chi phi sin xudie Kein doanh sin phim Ad mire 1,000sp, 1.500sp, 1.700sp vii 2.000sp, Cho bidt, Khi ting qui phim vi boat dong, bin phi dom vi ting 5%, dink phi ting 40%, 4. Xie doh pgm vi chi pik sive swat kind doauh dom ¥f hyp Ay cia sin phim A. $. Use tinh chi phi san inh doanh nho nhat cia sn phon A khi tam théri ngumy kinh doanh 6, Xe din sin lugng, doanh thy héa von, doanh thu an ton, ty 1g doanh thu an toan wa vé dé th cho.sin phim A trong nim 2005. 7. Vide tink cin tga. dant thule eng ty gt rte i cia am phim. trace thud 200-0004, sau ta Ld 300.0000, Cho biét that wait thac thu nhigp doash nghigp 20°, 8. COng ty dang dy tioh thye hign chinh sich khuyén mai vy wkemy TA thing cho mdi sin phim veep dé how von la 40kQ/sp. Tinh sn lugng dé cng ty dat mite Ii nha saw thu 30@.0000 vi thué suit thud the ‘hip doanth nghigp 20% Nae dink ty Ig phin,tign emg: thém eiia sin phim A thee phuong phip toan bo vi theo phuung phip tre {Gp ton 46 nhc sin swt va dw the 1-5004p A, ROL mong mun 5%, Cho Bit, 18 vay ua: tn 100.0004, 10, Mét khach hing dé aghj mua s4 sin phim A tn kho nim 2605 i mie gid 2.300d'sp. Theo yéu edu ei Ban gid de, bn sb sin phen tom Khost eh chy hign kh dam bao bic ci mite Wb ova sn phism A trong ‘adm 2008. Anh chj tinh todn va thuyét trinh cho Ban gidm die nén thye hign dé nghi cia khich hing hay kong 11. Cong ty K dang chic hing sin phim A cho Ban gid dic vi mite gid 2.400d/sp. Ant chi phan tich va bdo, co ban giim dée nén the hign dé nghj cia ong ty K hay Khong vi mice gid Lom nit ed thé ebip nh li bao nhigu vii nhu edu dy tinh |.200sp. Cho biét néu chip nhiim dé nghi cha cing ty K, dng ty s& gaa tan bo pissin cuit kint doanh sin phim A. Vi vy cdng ty et gam dung toxin bg bi pb inh phi qui tr a tn dung vin nhan rai dé lién dounh voi mot cong ty Khie voi mie li rong hing nim 300.000, cho thus may mc thiét bj v4 thu nhgp ring hg ni 10.0004, 12, Nu 2008, cing ty iu thy due 9005p A va | 300 hing ida Cho bid, ig héa 1 £6 gi hin 5.000KIsp, gid mua 1.200d/sp, bin phi ban hing 800d/sp, dink. phi bin hing hing niim 1.200.000 vd dink phi quin bj hung phan. ba hing nen 2.000.000. Lp bio edi KBt qu kink dhosinh theo phurmys plu todn bx vt theo phucmg phi trvc tgp, dng thii tinh bay nbiin xét vé Ginh gid thin gud quin 1¥-eGa nh quin If nw st ty thong tin Ht nh, gid wr hn Kho theo ee phwerng php tinh 13. Clin cir sb liga ci ( 12) Tink doanh thu: héa vén, doanh thu an toan va ty 1 phan theo phucmg php mre tsp. - 14, Clin cir vio 56 ligu cite (12), wid sai chow git bain. bidm pi den yj visting dinh phi khong thay ‘ddi, cdng ty dang xem xét dé mar rng thi tru’mg mot trong 2 sin phim, Theo anh ch nén chgn sin phim nio d& me Fong th tnedng. Tinh Toi nbuga eng ty vei quyét dink ting doanh the sin phim 8 chow vai mie King 500.0004. 15. Cin oe vais 8 ligu eau (12), tinh gi teach mhigns can trung Lim du tw. Cho bide, yeu civ tong niim 2005, ROM Li $e, RU Li SSO vi I vay dye rom mem 20,00 ui didn16, B49 phn tr vin M cho ring : nén duy tri don gid ban, bién phi dom vi, tng dinh phi, tng doanh the tan cong ty nur nim 2005 nhumg ting doani thu sin phim A 400.000d va gidm doanh thu hing hoa B 400.000 thi s& dem Ia nhiing chuyén big lich eye hon ¥€ doa thu fa von, downs thu an an va Wi nnhuin, Theo anh chi cé-ciing khOng. chime minh, gai thich. (sinh vign uy tai, 17, BG phn te vl N eho ring : vin duy tri doanh thu, sO due diam phi, dom sd in va dink phi nu nm 2005 hung xiy ding lpi két edu hing bin theo 1 18 40% sin phim A va 600% sin phim B:thi s® cd ti her. xe loan thu hoa vén, doanh thu: an tan va Igi mbuyin . Theo anh eb 66. dGng khong, ehimg minh, gi ding tht tinh sn haumg ha von ting sin phim trong trate hop miy (sinh vien ty xii) DAP AD BAIL Gi 1: Phin tich chi phi hin hop ~ Phan tich chi phi hén hgp theo pp chénh leach : © Bién phi sin xudt chung dom vj : (1.480.000 ~ 1.240.004): ( 1.600sp ~ 8005p) = 3004sp © Téng djnh phi sin xuit chung: 1-480. 000d — 1.600 sp x 300d/sp = 1.000.004 + Phin tich chi phi hdn hgp theo pp binh phucmg bé nhat (ip s6 vin 300d/sp va 1.000.000d) Ci 2: Xéc dink bidw phi don vi vie tng dink phi ~ — Bién phi dam vj: 600 d/sp + S00 disp + 300 disp + 200 disp = 1.600.disp = Téng dinh phi 1.000,000d +796,000d + 500.000d = 2.296.000 én 3 + Vidi pluromg trinl chi pit va ide tink chi ph Phuong trinh chi phi tir mirc sin xudt 800sp~ 1.600sp, Y = 1.600X + 2.296.000 (1.000) = 1.600 x 1.000 + 2.296.000 = 3.896,000d (1.500) = 1.600 x 1.500 + 2.296.000 = 4.696.000 Y(1.000) = 1.600 x 1.700 + 2.296.000 = $.016.000d Phuong trinh chi phi tir mite sin xuit txén 1.600sp, Y = 1.680% + 3.214.400 (2.000) = 1.680 x 2.000 + 3.214.400 = 6.574.004 Ciiu 4 2 Xie djnh chi phi hgp ly theo mé hinh tng sir ‘Chi phi dem vj cao nhat : 1.600d"sp + (2.296.004: 800sp) = 4.470d/sp ‘Chi phi der. vi thip nht : 1.600d/sp + (2.296.004 : 1,600sp) = 3.035d/spp ‘Chi phi dom vj hgp ly tir : 3.035disp > 4.4700/sp Cau 5: Xée duh chi phi nid mbit khi tam thei ngung Kink doanh * Biénphi ——* 0 . phitiy ¥ (quan tr) ——+ 0 jinh phi bit bude khdng thé cat giam Vay, chi phi nhé hit 6 thé : 1,000,000d x 60% + 796,000d + $00,000d = 1.896.000 Clie 6: Tinh sin liegng, doank thu hoa vin dan ‘San rong hoa von ; 2.296.000d : ( 4,000d/sp— 1,600disp) = 9575p Doan thu hoa von : 957sp x 4.000d/sp = 3.828.000d Doanh thu an tan : 3.600.000 - 3.828.000d = - 228.0004 “TY 16 doanh thu an tian : (= 228.000d : 3.600,001K1)% = - 6.33% DO thj sinh vien twve(...) Ci 7 Phiin tich tot mhugin ‘Tinh san Itong va doanh thu khi ¢6 Toi nhudin trade thud + © San lugng dgt gi nhugn true thud 200.000d = (2.2996.0004#+200,000d): (4.000d/sp — 1.600d/sp) = 1.040sp © Doanh the dot igi nhufin trade thue 200.0004: 1.040sp x 4.000d/sp = 4.160.000d ‘Tinh sain legng va doanh thu khi-¢6 Igi nhudn sau thud : Dai Joi hus sau thué thai Fei nhugin truce thu 300.0000 : (100% -80%) = 375.0000© Sam lugng dat loi nhudin sau thué 300.000d : (2.296, 000d4+375,000d): (4.000d/sp — 1.600d/sp) = 1.1 13sp Doanh thu dat Igi nhudin sau thué 300,000d : 1.1 13sp x 4.000d/sp = 4.452.000 Cli 8 : Phase tick Ii ahugin khi thay dai bién phi dan vi ‘San Ingng dé dat mize hia von : 2.296.000d : (4,000d/sp — 1.6004/sp) = 9575p. ‘San Iugng ting them dé dat mize loi nhugn sau thud 300,000d (hay srwde thué 375,000d) ; 375,004 : (4.000d/sp — 1,6004/sp — 404/sp) =159sp g sin long can thidt: 9S7sp + 1595p = 1.1 168p Cau $s Tinh 09 18 phiin tién eGing thém cho simg sin phim ‘TY li phin tién eng thém theo phucong phaip toan bo : 200d sp x 1.500sp + 796.0004 + $00,000d + 10,000,000 x $% +100.0004 4, _ ay sp (600d/sp + 500d/sp + 300d/sp) x 1.500sp + (1.000.000 : 1.600) x 1.5005p. > ‘Ty Ig phan tign eng thém theo phurong phaip tryc tiép 1,000,004 + 796,000 + 500,000d + 10.000.000 x $26 + 100.0004 4, _ ing gruy 1.600d/sp x 1,500sp no Clie 10: Dinh gic bein theo méi quan he C-V-P ‘bain theo yéu cau edng ty = (1.600sp — 900sp) x 1.6004/sp = 1.120,000d fip : 2.290,000d — 900sp (4.000d/sp — 1.600d/sp) = 136.0000 120,000d + 136,000d = 1,256,000 Kha ning mua eiia keh hing : 700sp x 2.500d/sp = 1.750.004 mwa cla khiich hing dim bio yéu edu eta edng ty (1.256.000d) va ting thém Igi nhugn 494.0004. Vi viy, edng ty nén chap nhin dé nghj cua khach hing. Céue 11: Thing tin ich ng ra quyét dinh sain xudrhay mua ngdat Chi tiéu Muangoai | Ty san xuit Thong tin 1.2005) 2005p ehénh eh 1.Chi phi sin xudt = Bién phi sin xuit =| (1.680.000) 1.680.000 - Dinh phi san xuat thy ¥ = (400.000) 400,000 - inh phi sin xuit bat bude (600.000) | _ (600.000) = 2. Gi mua np (2.880.000) ~ | (880.000) 3..Chi phi co hi (310.000) 310.000 (490.000) ‘ong ty khOng nén mua ngOai vi khong eal thign tink bin Igi nhudn nhumg 13 thém 490,000d. jit mua ngéai ti da trong temg hop may : (1.680.000 + 400.000 + 310.000) : 1.200 = L992w/sp. Cau 12: Lép bio cde két qua kink doanh abiéu sén phim thee cic phuong phip Khéc nhan + Lip bao cio theo phuong phiip tan bp Chi teu ‘Sin phim A Ting hia B Cong ty ‘Sb tin Cd) | TH EC) | SO tinea) | THC | Sbtieacd) | TSEC) Doanh thu 600.000 | 100,00 [7.500.000 | 100,00 | 11.100.000-| 100,00 Bign phi 1.440.000, 40,00 | 3.000.000 40,00 [4.440.000 40,00 So dur dim phi 2.160.000 60,00 | 4.500.000 60,00 | 6.660.000 60,00 Dinh phi san xuat 562.000 15,63 562.000 5,06 Dinh phi BHLQL | 1.296.000 36,00 | 3.200.000 42,67 | 4,496,000 4050 Loi ohuiin 302.000 8,39 | 1.300.000 17,33 1.602.000 14.43 ‘+ Lap bao cio theo phtrong phap tryc tigp_Chi tiéu Sin phim A Hang hoa B Cong t ‘Sitien (d) | Ty Wg (%) | Si tigm (a) | Ty 1g (%) | So tiem (a) | TyIE%) Doan thu 3.600.000 |" 100,00 | 7.500.000 | 100,00 | 1.100.000 [100,00 Bién phi 1.440.000 40,00 | 3.000.000 40,00 | 4.440.000 40,00 58 du dam phi 2.160.000. 60,00 | 4.500.000 60,00 | 6.660.000 60,00 Dinh phi san xuit_| 1.000.000 27,78 1.000.000 9.01 Dinh phi BH.QL | 1.296.000 36,00 | 3.200.000 42,67 | 4.496.000 40,50 Lai nhudin (136,000) 8,39 | 1.300.000 17.33 | 1.602.000 1443 # Sir dung phwong phip tan bg hoje phuemg phip tye tiép din dén sy Khe bigt ok nhug, gid ‘vn tén Kho cia hoat dng sin xuit nén anh huong dén din gid thinh qué quan ly cia nhing anit quin IY sin suit, + Kini mide san suit Lom hon mire #iGu thu, Hoi nhugn va gid vén thank phim tin Kho tinh theo phuong php toan b9 cao hon gi nhuiin theo phuong phip truc tiép. Do dd, néu dinh i thanh qua cua nhi quan Iy sin xudt cin cit vio loi nhusin tinh theo phwang phip t6an bb sé ‘tich cue hon dinh gid theo lgi hud tinh theo phuong phip trac tip nhung an chira ni ro ton ‘kho cao hom trong trong lai, Caw 13 : Tinh doant thu koa vin cho nhiéu sin phim Doanh thu hia vin : 5.496.000¢ ; 60% = 9.160,000d Doan tha: an ian : 11.100,000d — 9, 160,0000d = 1,940,000d "TY 16 doanh thu an téan : 1.940.004 : 11.100.0008)% = 17.48% Ty [é phin tién cng thém theo phuomg phap trac tiép 5.496, 0004 + 1.164,0004 -4.440,000d 4 50% Cau 14 3 Vin dgng 9 mghia oie kit wifes oo bein vi C-¥-P + Néu dom gid ban, bién phi don vj vi dng dinh phi khéng thay di, khi ting doanh thu eting ‘moat mite, sin phim nio cé ty 18 58 dur dim phi Idm hon sé dat duge mirc ting loi nbuiin tom hon, © Truimg hop cong ty, sin phim A va hing hda B ¢6 ciing ty 1g s6 du dim phi Ki 60%. Vi vay, ‘chon sin phim néo dé ting doanh thu eding.cé mite ting Ii nhugn nhw nhau, © Khi ting doanh thu 00,000d, Igi nhujn eGia eGng ty : 1.164,0004 + $00,004 x 60% 1.464,000d Caw 15: Dinh gid tréch mhigm trung tim dan ne RE 2(1.164.000 + 120.000) — 10,000,000 x 5% = 784.000d ROL 284.0004 = 10.000,000d)% = 12,84% © Kétqua A RE= 784.0000 — 584.0000 A ROI = 12.84% - 59% = 7,84% © Trung tim diiu tw hoan thinh trich nhigm quiin 19. 200.0004 ‘Trén Ki tng hp 15 bai Hip Ké ton qusin tr} cho ede ban sinh vign Cae ban mio ¢6 nhu edu tim lop hoe ke tosn tong hop tai hindi thi pm mink ketoanhanoi_nhung Khai giing nhiéu khéa hgc ké tofn + Khéa hoe ké tofin téng hep cho ngudi chia biétKhoa hoc ké todn ting hop cho ngudi da biét