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nguyen-ly-thong-ke-kinh-te__chapter-(8)-thong-ke-hieu-qua-san-xuat-kinh-doanh - [cuuduongthancong.com]
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Néi dung chÝnh
•Kh¸i niÖm
•HÖ thèng chØ tiªu ®¸nh gi¸ hiÖu qu¶
•Thèng kª lîi nhuËn
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I. Kh¸i niÖm vÒ hiÖu qu¶
1. Kh¸i niÖm
• HiÖu qu¶ s¶n xuÊt kinh doanh lµ sù so
s¸nh gi÷a kÕt qu¶ víi chi phÝ bá ra
VD: ®¬n vÞ: triÖu VND
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2. C¸c nguyªn t¾c ®¸nh gi¸ hiÖu qu¶
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3. NhiÖm vô
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II. HÖ thèng chØ tiªu ®¸nh gi¸ hiÖu qu¶
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Ngoµi ra cã thÓ thiÕt lËp chØ tiªu cËn biªn
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2. Mét sè chØ tiªu ®¸nh gi¸ hiÖu qu¶
doanh nghiÖp.
•C¸c chØ tiªu ®¸nh gi¸ hiÖu qu¶ cña nguån
vèn
•C¸c chØ tiªu ®¸nh gi¸ hiÖu qu¶ cña nguån
nh©n lùc
•C¸c chØ tiªu ®¸nh gi¸ hiÖu qu¶ cña chi phÝ
•C¸c chØ tiªu ®¸nh gi¸ hiÖu qu¶ cña tæng
nguån
•C¸c chØ tiªu ®¸nh gi¸ hiÖu qu¶ cña doanh
thu
Sö dông chØ tiªu th-êng d¹ng thuËn
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2.1 C¸c chØ tiªu ®¸nh gi¸ hiÖu qu¶ cña
nguån vèn
•Søc t¹o ra doanh thu cña nguån vèn
•C«ng thøc Doanh thu
H DT
–ý nghÜa: NV Vèn
Tõ 1 ®¬n vÞ vèn cã thÓ t¹o ra bao
nhiªu ®¬n vÞ doanh thu
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2.1 C¸c chØ tiªu ®¸nh gi¸ hiÖu qu¶ cña
nguån vèn
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2.1 C¸c chØ tiªu ®¸nh gi¸ hiÖu qu¶ cña
nguån vèn
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2.1 C¸c chØ tiªu ®¸nh gi¸ hiÖu qu¶ cña
nguån vèn
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2.1 C¸c chØ tiªu ®¸nh gi¸ hiÖu qu¶ cña
nguån vèn
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Chó ý
•§èi víi c¸c chØ tiªu kh¸c, thùc hiÖn
t-¬ng tù nh- nhãm 1
•§èi víi ho¹t ®éng XNK, cã nhãm chØ
tiªu ®¸nh gi¸ hiÖu qu¶ XNK (2.6)
•Sau khi tÝnh to¸n c¸c chØ tiªu ®¸nh gi¸
hiÖu qu¶, cã thÓ tÝnh chØ sè cña c¸c chØ
tiªu ®Ó so s¸nh gi÷a c¸c kú
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KQ
DT LN TL NS GT
CP/N
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2.6 C¸c chØ tiªu ®¸nh gi¸ hiÖu qu¶ XNK
•HiÖu qu¶ ngo¹i tÖ xuÊt khÈu
Kim ng¹ch XK (ngo¹i tÖ) Gi¸ XK (ngtÖ)
H X
Chi phÝ XK (néi tÖ) Gi¸ thµnh XK (ntÖ)
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VÝ dô
DT CP LN DT CP LN
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Cã thÓ tÝnh ®-îc c¸c chØ tiªu ®¸nh gi¸ hiÖu qu¶
A 600
H 1 ,1111 A 60
DT
CP 540 H 0 ,1111
DT
CP 540
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Cã thÓ tÝnh ®-îc c¸c chØ tiªu ®¸nh gi¸ hiÖu qu¶
A 60 600
H 0 ,1 H
A
7 , 215 * 10
5
DT X
CP 600 540 * 15400
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B¶ng chØ tiªu ®¸nh gi¸ hiÖu qu¶
H H H H (10 -
HDT/CP HLN/CP HLN/DT HX(10-5) DT/C LN/C LN/D X5
P P T )
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KÕt luËn
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KÕt luËn
•So s¸nh gi÷a kú nghiªn cøu vµ kú gèc,
thÊy r»ng hiÖu qu¶ s¶n xuÊt kinh doanh
kú nghiªn cøu thÊp h¬n kú gèc (c¸c chØ
sè ®Òu 1)
•MÆt hµng A duy tr× ®-îc hiÖu qu¶ gÇn b»ng
kú gèc ( iH 1)
•MÆt hµng B, hiÖu qu¶ kinh doanh gi¶m sót
h¼n so víi kú gèc (iH <1)
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Bµi tËp
Cho biÕt: qsx = qxk vµ gi¸ xuÊt khÈu chung cña c¶ Tæng
Cty kú gèc lµ 25 USD/sp vµ kú n/c lµ 23 USD/sp
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C¸c chØ tiªu c¬ së
•DT:
•CP:
•LN = DT - CP
•NL = q/NSLD = (DT/p)/NSLD
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B¶ng d÷ liÖu c¬ së
Kú gèc Kú n/c
DT CP LN NL DT CP LN NL
(n$) (n$) (n$) (ng) (n$) (n$) (n$) (ng)
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Cã thÓ tÝnh ®-îc c¸c chØ tiªu ®¸nh gi¸ hiÖu qu¶
A0 450 A0 3125
H 1 , 3158 H 0 , 3158
LN
DT
CP 342 CP 11875
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Cã thÓ tÝnh ®-îc c¸c chØ tiªu ®¸nh gi¸ hiÖu qu¶
A0 450 A0 108
H DT
6 , 25 H 1, 5
LN
NL 72 NL 72
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Cã thÓ tÝnh ®-îc c¸c chØ tiªu ®¸nh gi¸ hiÖu qu¶
A Lîi nhuËn
H LN
DT Doanh thu
A 108
H LN
0 , 24
DT 450
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B¶ng chØ tiªu ®¸nh gi¸ hiÖu qu¶ kú gèc
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B¶ng chØ tiªu ®¸nh gi¸ hiÖu qu¶ kú n/c
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Ngoµi ra, cßn tÝnh ®-îc chØ sè cña c¸c chØ
tiªu
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NhËn xÐt
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Bµi tËp
Cã tµi liÖu theo dâi t×nh h×nh s¶n xuÊt kinh doanh
cña 3 c«ng ty thuéc Tæng c«ng ty X n¨m 2002
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B¶ng d÷ liÖu c¬ së
DT LN TL
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Cã thÓ tÝnh ®-îc c¸c chØ tiªu ®¸nh gi¸ hiÖu qu¶
A 15000 A 3125
H 1 , 2632 H 0 , 2632
DT
DT
CP 11875 CP 11875
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Cã thÓ tÝnh ®-îc c¸c chØ tiªu ®¸nh gi¸ hiÖu qu¶
A 2000 A 15000
H 0 ,1684 H DT
120
TL
CP 11875 NL 125
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Cã thÓ tÝnh ®-îc c¸c chØ tiªu ®¸nh gi¸ hiÖu qu¶
A 3125 A 2000
H 25 H DT
16
DT
CP 125 NL 125
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Cã thÓ tÝnh ®-îc c¸c chØ tiªu ®¸nh gi¸ hiÖu qu¶
A 2000 A 3125
H 0 ,1333 H DT
0 . 2083
TL
CT 15000 NL 15000
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B¶ng chØ tiªu ®¸nh gi¸ hiÖu qu¶
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NhËn xÐt
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NhËn xÐt
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Ph©n tÝch c¸c bé phËn cÊu thµnh chi phÝ, doanh thu
vµ lîi nhuËn cña doanh nghiÖp
•Chi phÝ
•Doanh thu
•Lîi nhuËn
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CP ($) NSL
S¶n
Dbq
DT ($) l-îng
TSC NVL/s TL (sp/
NS (sp)
§/sp p CN CN)
Kú
30000 6.1 2.7125 2160 900 940 16 1920
gèc
A
Kú
36000 6.0 2.8250 2304 1100 1000 18 2160
n/c
Kú
25000 6.5 2.9 1800 750 850 15 1500
gèc
B
Kú 15.4
27000 6.3 2.7 1980 800 820 1700
n/c 545
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Yªu cÇu
•§¸nh gi¸ hiÖu qu¶ s¶n xuÊt •kinh
doanh cña doanh nghiÖp
•X¸c ®Þnh c¸c chØ tiªu cËn biªn ®¸nh gi¸
hiÖu qu¶ cña chi phÝ
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X¸c ®Þnh ®-îc c¸c chØ tiªu c¬ së
•KÕt qu¶:
•DT
•LN = DT - CP
•NS
•TL
•Chi phÝ/nguån
•CP = (KhÊu hao + NVL)SL + TL + NS +
•NL = S¶n l-îng /NsuÊt
•DT
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KQ
DT LN TL NS
CP/N
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III. Thèng kª vÒ lîi nhuËn
•Kh¸i niÖm
•NhiÖm vô
•Ph©n tÝch sù biÕn ®éng cña lîi nhuËn
• M« h×nh ho¸ quan hÖ gi÷a lîi nhuËn vµ
c¸c chØ tiªu kh¸c
• Dù b¸o lîi nhuËn
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1. Kh¸i niÖm
•Lîi nhuËn lµ sè tuyÖt ®èi biÓu hiÖn
chªnh lÖch gi÷a doanh thu vµ chi phÝ
bá ra trong tõng thêi kú nhÊt ®Þnh.
•CT: LN = DT - CP
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VÝ dô
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•Doanh thu th¸ng: 2*200 = 400 (trVND)
•Chi phÝ:
•Gi¸ vèn hµng b¸n: 1,5*200 = 300 (trVND)
•Chi phÝ v/c, l-u kho ..: 0,2*200 = 40 (trVND)
•Chi phÝ qu¶n lý + b¸n hµng .. = 5 trVND
Tæng CP = 345 (tr VND)
Lîi nhuËn: 400 •345 = 55 (trVND)
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2. NhiÖm vô
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3. Ph©n tÝch sù biÕn ®éng cña lîi nhuËn
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3.1 Ph©n tÝch biÕn ®éng LN theo nh©n tè
cÊu thµnh
•Mèi liªn hÖ:
LN = DT •CP LN = (p - z)*q
•X¸c ®Þnh t/c chÊt l-îng, khèi l-îng cña
c¸c nh©n tè cÊu thµnh
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Ph©n tÝch biÕn ®éng cña LN b»ng HTCS
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B-íc 1
LN (p z)* q
z p q
I LN I LN * I LN * I LN
p1 z1 * q1 p1 z1 * q1 p1 z 0 * q1 p0 z 0 * q1
p0 z0 * q0 p1 z 0 * q1 p0 z 0 * q1 p0 z0 * q0
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B-íc 2
LN z
( p1 z1 ) * q1 ( p1 z 0 ) * q1
LN p
( p1 z 0 ) * q1 ( p0 z 0 ) * q1
LN q
( p0 z 0 ) * q1 ( p0 z0 ) * q0
LN ( p1 z1 ) * q1 ( p0 z0 ) * q0
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B-íc 3
LN LN z
LN p
LN q
( p0 z0 )* q0 ( p0 z0 )* q0 ( p0 z0 )* q0 ( p0 z0 )* q0
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VÝ dô
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B-íc 1
p0 z0 q0 795000
p0 z0 q1 900000
p1 z0 q1 650000
p1 z1 q1 1100000
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LN (p z)* q
z p q
I LN I LN * I LN * I LN
38 , 36 % 69 , 23 % 27 , 78 % 13 , 21 %
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B-íc 2
LN z
1100000 650000 450000 ($)
LN p
650000 900000 250000 ($)
LN q
900000 795000 105000 ($)
38 , 36 % 56 , 60 % 31 , 45 % 13 , 21 %
A 25 22.5
B 18 21.6
C 17 20.4
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Ph©n tÝch
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VÝ dô
TG •93 •94 •95 •96 •97 •98 •99 •00 •01 •02
LN
1.0 1.3 1.8 2.0 2.0 1.9 2.2 2.6 2.9 3.2
($)
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§å thÞ
3.5
2.5
1.5
0.5
0
‘93 ‘94 ‘95 ’96 ’97 ‘98 ‘99 ’00 ‘01 ’02
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N¨m (LN) y t• yt• t•2
•93 1.0 -9
•94 1.3 -7
•95 1.8 -5
•96 2.0 -3
•97 2.0 -1
•98 1.9 1
•99 2.2 3
•00 2.6 5
•01 2.9 7
•02 3.2 9
20.9 0 35.5 330
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Ph-¬ng tr×nh hµm xu thÕ
•y = 0,9067 + 0,2152*t
•y = 2,09 + 0,1076*t•
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5. Dù b¸o LN
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