Bi 1: Mt s tnh nng cao cp
Bi 1: Mt s tnh nng cao cp1.Goal Seek
1.1. Khi nim
Goal seek (Hm mc tiu) thng p dng trong cc bi ton nh tnh doanh thu ha vn, thay i mt ch tiu chi ph no c c li nhun nh mong mun, tnh tng chi ph cho tng chi ph rng phi tr
Goal seek gii cc phng trnh mt n; ngoi hm Goal Seek cn c 1 cng c khc l Solver Solver gii h phng trnh v cc bi ton ti u .
1.2. Cch dng
Khi bn thit lp mt bng tnh s dng Goal Seek, bn thng c mt cng thc trong mt , v cc bin cho cng thc ny (vi mt gi tr ban u) trong nhng khc. Cng thc c th c nhiu bin, nhng Goal Seek ch cho php bn x l mi ln mt bin m thi.
Goal Seek hot ng bng cch s dng phng php lp i lp li (iterative method) tm ra li gii. Ngha l, Goal Seek s th gi tr ban u ca bin xem n c to ra kt qu m bn mun hay khng. Nu khng, Goal Seek s th tip vi nhng gi tr khc nhau, cho n khi n tm ra li gii, hay ni cch khc, cho n khi no kt qu m n tm c gn ging vi kr qu ca bn mun nht.
1.3. ng dng bi ton Tm gi tr thanh ton ca khon tin trong tng lai
1.3.1. Thit lp bi ton
Trc khi chy Goal Seek, bn cn thit lp bng tnh theo mt mu no , m c th l nn thc hin 3 iu sau y
- Thit lp mt lm thay i (changing cell). y l gi tr m Goal Seek s x l lp i lp li c gng t c kt qu gn ng nht. Ri nhp mt gi tr ban u trong ny, cho n bng 0 chng hn.
- Thit lp cc gi tr nhp liu khc cho cng thc v t cho chng nhng gi tr thch hp.
- To mt cng thc Goal Seek s dng trong qu trnh c gng t c mc tiu.
VD1: Bn ang c m sm c mt thit b c tr gi $50,000, v mun l trong vng 5 nm tnh t hm nay, c m s thnh hin thc. Gi s rng, tin gi ngn hng c li sut l 5% mt nm, vy bn cn phi gi vo ngn hng mi nm ti thiu l bao nhiu t c c m ca mnh? Hnh 1 minh ha mt bng tnh c thit lp s dng Goal Seek cho c m ny:
Hnh 1
Trong hnh trn:
C6 l thay i (changing cell): s tin ti thiu phi gi vo ngn hng mi nm (vi gi tr ban u l khng c ng no c).
Cc C4 v C5 c s dng lm cc hng cho hm FV() C8.
C8 cha hm FV(), l mt hm chuyn dng tnh mt gi tr tng lai cho mt khon u t. V bn mun rng kt qu y s l $50,000.
1.3.2. Dng hm Goal Seek v cc dng thay i ca bi ton ( p dng V d 1)
Cc bc chy Goal Seek:1) Chn Data, What-If Analysis, Goal Seek. Excel hin th hp thoi Goal Seek.
2) Nhp tham chiu n cha cng thc trong hp Set Cell. Trong trng hp ny, l $C$8.
3) Nhp gi tr m bn mun s l kt qu ca cng thc trong hp To Value. Trong trng hp ny, bn nhp vo 50000.
4) Nhp theo chiu n thay i, hay ni cch khc, t c gi tr To Value cho cng thc Set Cell, th thay i gi tr y: By changing cell (l C6 trong hnh 15.9).
Hnh 15.10 minh ha bng tnh cng vi hp thoi Goal Seek in y :
Hnh 15.105) Sau khi nhn OK ca hp thoi, Goal Seek s rng mnh mt t, v hin th kt qu m n tm c vo thay i (l gi tr $-9,059 C6) v hp thoi Goal Seek Status cho bn bit n c tm c li gii hay khng, cng cho bn so snh kt qu p dng li gii ny (Current value) vi kt qu m bn mun c (Target value):
Hnh 15.116) y, Goal Seek tnh ra rng, nu mun c c $50,000 sau 5 nm, th ngay t by gi, mi nm bn phi gi vo ngn hng t nht $9,059, vi gi thit li sut tin gi trong sut 5 nm l 5% mt nm.
7) Nu bn ng vi kt qu ca Goal Seek tm c, th nhn OK chp nhn kt qu thay i (l gi tr $-9,059 C6), cn nu mun b qua kt qu ny, bn nhn Cancel.
1.4. ng dng bi ton Thit lp gi
1.4.1.Thit lp m hnh bi ton
Bi ton ti u ha li nhun sn phmC nhiu doanh nghip s dng li nhun t sn phm nh l thc o cho tnh hnh ti chnh ca mnh. Mt mc li nhun mnh, c ngha l cc chi ph ang c kim sot tt, v cho thy th trng hi lng vi gi c ca sn phm. D nhin, li nhun cn ph thuc vo nhiu yu t khc na, v bn c th s dng Goal Seek tm ra mc li nhun ti u da vo mt trong nhng yu t ny.
V d, bn mun a ra mt dng sn phm mi, v bn mun thu c 30% li nhun t n trong nm u tin. V gi s rng bn c nhng gi nh sau y:
Trong nm u tin ny s bn c 100,000 sn phm (Unit Sold).
Mc chit khu trung bnh (Average Discount) cho cc i l l 40%
Tng chi ph c nh (Fixed Costs) l $750,000, v chi ph ring cho mi sn phm (Costs per Unit) l $12.63T nhng thng tin trn, chng ta s tm ra mc gi bn hp l nht (Price per Unit) cho sn phm kim c 30% li nhun (Margin).Hnh 15.12 minh ha mt bng tnh c thit lp gii bi ton ny. Mt gi tr ban u l $1.00 c nhp Price Per Unit (gi bn cho mi sn phm, C4). Vi mc gi ny, nu bn ht 100,000 sn phm, v sau khi chit khu 40% cho i l, chng ta s c doanh thu l $60,000. Chi ph cho 100,000 sn phm ny cng vi chi ph c nh s l $2,013,000. Nh vy, nu nh bn vi gi $1.00 mt sn phm, chng ta s l $1,953,000, hay tng ng vi -3255% (!)
tm ra gi bn cho sn phm (gi tr C4) m kim c 30% li nhun ( C14), ti thit lp cc tham s trong hp thoi Goal Seek nh sau:
1. Tham chiu cho Set Cell l C14
2. Gi tr cho To Value l 0.3 (tc 30%)
3. Tham chiu cho By Changing Cell l C4
Hnh 15.12Sau khi chy Goal Seek, n a ra mt gi bn ngh l $47.87 t c mc li nhun gn bng mc li nhun chng ta mun (29,92%), nh minh ha hnh 15.13:
Hnh 15.13Ghi ch v nhng gi tr xp x ca Goal Seek hnh 15.13 ca bi trn, bn thy rng Goal Seek a ra mt con s xp x: 29.92%, ch khng phi l 30% nh chng ta mong mun. Gi tr kh gn (lch ch 0.008) nhng khng chnh xc. Ti sao Goal Seek khng tm ra li gii chnh xc?
Cu tr li nm mt trong nhng ty chn m Excel s dng iu khin cc php tnh lp i lp li (iterative calculations). i khi, vic lp i lp li c th phi mt mt thi gian cc k di tm ra c li gii chnh xc, do , Excel ha hp bng vic xc lp nhng gii hn nht nh trong qu trnh lp li.
thy nhng gii hn ny, bn m Excel Options ra ri nhn vo ngn Formulas (xem hnh 15.14). Trong c hai ty chn xc lp cho vic lp li:
Maximum Iterations Gi tr trong text box ny quy nh s ln lp li ti a. Trong Goal Seek, chnh l s gi tr ti a m Excel a vo thay i (changing cell) th.
Maximum Change Gi tr trong text box ny l gii hn m Excel s dng quyt nh xem n c hi t n mt li gii hay khng. Nu hiu s gia li gii hin hnh v mc tiu mun t c nh hn hoc bng gi tr ny, Excel s ngng li.
Hnh 15.12Chnh gi tr Maximum Change = 0.001 (mc nh) ngn Excel a ra li gii chnh xc cho php tnh li nhun bi trc. Trong mt ln lp li no , Goal Seek tm ra p s l 0.2992 (tng ng 29.92%), nhng bi v 0.008 (chnh lch gia 0.3 v 0.2992) th nh hn gi tr mc nh 0.001 trong text box Maximum Change, nn Excel ngng qu trnh lp li v a ra li gii.
t c li gii chnh xc = 30%, hay 0.3, bn ch cn sa li con s trong Maximum Change l 0.0001.
1.4.2. Goal seek v m hnh nh gi
Bi ton phn tch im ha vnBn c yu cu tm s sn phm ti thiu phi bn c lm cho li nhun bng 0 (ngha l tng chi ph cho sn phm bng doanh thu t sn phm), hay ni cch khc, phi bn c t nht l bao nhiu sn phm th mi ha vn? Thit lp mt phng trnh li nhun c kt qu l 0 bng cch thay i s sn phm s bn ra, l mt trong nhng th mnh ca Goal Seek.
th lm iu , chng ta quay li vi bi ton Ti u li nhun sn phm. Nhng trong trng hp ny, ti s gi s rng gi bn ca sn phm c xc nh l $47.95 (li gii ca bi ton trn). tm ra s sn phm ti thiu phi bn c c li nhun bng 0, ti thit lp cc tham s cho Goal Seek nh sau (xem hnh 15.15):
1. Tham chiu cho Set Cell l C13, l tnh li nhun theo s tin.
2. Gi tr cho To Value l 0 (tc l mc tiu ca li nhun, trong trng hp ny)
3. Tham chiu cho By Changing Cell l C5 (s sn phm c bn)
Hnh 15.15V li gii cho chng ta c Goal Seek tm ra nh minh ha hnh 15.16: Phi bn c t nht l 46,468 sn phm, th chng ta mi ha vn.
Hnh 15.16
VD 5: Gii phng trnh i sCc phng trnh i s th thng khng xut hin trong mt m hnh kinh doanh, tuy nhin, v y l mt trong nhng kh nng ca Goal Seek, nht l i vi cc phng trnh c mt bin, nn ti cp n vn ny ti y.
V d, bn cn phi gii mt phng trnh hi kh chu nh sau:
Trc ht, bn cn phi vit li v bn tri ca phng trnh theo kiu m Excel c th hiu c (vi A2 l tng trng cho bin x):
=(((3 * A2 8) ^ 2) * (A2 1)) / (4 * A2 ^ 2 5)
Tip theo, bn dng Goal Seek xc lp mc tiu cho cng thc trn bng 1 (v phi ca phng trnh), bng cch thay i gi tr ca A2, nh minh ha hnh 15.17 sau y:
Hnh 15.17Hnh 15.18 minh ha kt qu, vi gi tr ti A2 l li gii cho nghim x ca phng trnh. Bn ch , kt qu ca phng trnh ( B2) khng chnh xc bng 1. Nh ni bi 15.2.4, nu bn cn kt qu chnh xc hn, bn phi thay i gii hn hi t (Maximum Change) ca Excel. V d, bn c th thit lp cho Maximum Change l 0.000001.
Hnh 15.182. Solver
i vi vic tm li gii cho bi ton ti u (optimal problem) kh khn ln nht khi bit c thut ton l chi ph tnh ton rt ln do d liu cn x l (tnh ton) v s phng n ng vin (candidate solution) qu nhiu. V vy, vic tnh ton th cng tm phng n ti u trong thc t l khng kh thi. gii quyt kh khn ny, MS Excel xy dng cng c Solvergip gii cc bi ton ti u. Bi vit ny gii thiu cch s dng cng c Solver tm phng n ti u thng qua mt s bi ton ti u quen thuc nh bi ton vn ti, bi ton nguyn vt liu sn xut. Do bi vit ch tp trung vo vic minh ha cch s dng Solver tm phng n ti u nn khng trnh by li chi tit cch gii cc bi ton ny. Cc bi ton ny thng c trnh by rt chi tit trong mn hc Qui hoch tuyn tnh. 2.1. Khi nim
Hp thoi Solver Set Target Cell: Ni y ta cn nhp vo a ch ca hm mc tiu.
Equal To: Hm mc tiu mun t ti Max, Min hay Value of (bng mt gi tr mong mun no th nhp gi tr vo.)
By Changing Cell: Nhp vo a ch cha cc bin ca bi ton cn gii.
Subject to the constraints: Nhp vo cc rng buc ca bi ton.
Cch lm ca Solver l thay i gi tr cc bin ti By Changing Cell n lc no lm cho gi tr hm mc tiu ti Set Target Cellt mt gi tr qui nh ti Equal To (Max, Min hoc Value of) v ng thi phi tha mm tp cc rng buc ti Subject to the constraints. Thit lp cc thuc tnh cho Solver ta nhp chut vo nt Options, hp thoi Solver Options xut hin:
Thit lp thng s cho Solver: Ch mc nh
2.2. Cch dngQui trnh gii cc bi ton ti u s dng Solver thc hin theo cc bc sau:1. Xy dng hm mc tiu (Objective Function)
2. Xy dng cc rng buc (Constraints)
3. S dng Solver tm phng n ti u
4. T chc d liu trn bng tnh Excel
M U: gii 1 bi ton ti u, hin ti c 2 cch m chng ta c th dng:1) L phn tch bi ton sang dng bi ton Quy hoch tuyn tnh (Vi Hm F(x) tin ti max, min hoc 1 gt no ; v cc iu kin rng buc). Sau l tin hnh gii.
=> Nu qun cch gii Quy hoch tuyn tnh. Bn c th vo Y ti v Phn mm gii Bi ton Quy hoch tuyn tnh.2) L s dng Add-in Solver trong Excel 2003 hoc 2007. y l cch nhanh nht v Excel l sn c, v nu s dng quen th Solver cn gii cn c rt nhiu dng ca BT ti u na.
CCH THC GII VI SOLVER:Bc 1: Hy c k bi ton v phn tch bi ton: Bi ton c cc d kin no phi tm (y s l cc Bin thay i trong Solver mc Guess)- Cc rng buc ca cc Bin ny l j, n phi ln hn khng hay b hn, n nm trong khong no Bi ton cn tm ci j, ci j cn phi ti u, mc tiu ca bi ton ? (y l suy ngh mnh lp ra Hm mc tiu F(x) ) Cc s liu ca bi ton lin kt gia cc Bin thay i v Hm mc tiuBc 2: Lp ra n ( n = s bin). t gi tr cc l = 0 Lp ra Hm mc tiu. C lin kt vi cc trnBc 3: Dng Solver, khai bo cc d kin v khai bo cc Rng buc Chn Assume Liner Model v n SolverCc bc trn l cc bc c bn gii bi ton ti u. Vi ty tng bi tp c th th s phi bin ha th no
2.3. ng dng bi ton 2 gi
2.3.1. Thit lp m hnh bi ton 2 gi
V d chung v bi ton ti uGi s ta c hm mc tiu v cc rng buc ca bi ton ti u c thit lp nh sau:
S dng Solver tm phng n ti u cho bi ton trn.Nh vy bc thit lp hm mc tiu v cc rng buc xong, bc tip theo l t chc d liu trong bng tnh Excel v thc hin Solver
T chc d liu trong Excel cho bi ton trn nh sau:
Ch gi tr khi to cho cc bin x1, x2, x3, x4 (vng cha phng n tm kim B4:E4) ban u l 0.Sau khi t chc d liu nh trn, ta s dng Solver tm phng n ti u nh sau:Vo Menu Tools chn Solver (nu trong Menu Tools cha c cng c Solver th vo Menu Tools chn Add-ins chn Solver add- in ci thm cng c solver). Hp thoi Solver xut hin, thit lp cc tham s cho solver nh sau:
Gii thch cc tham s:Set Target Cell: cha gi tr hm mc tiu (F5)
Equal to: Chn Max, tm gi tr max ca hm mc tiu
By changing Cells: Cc cha phng n ti u cn tm ($B$4:$E$4)
Subject to the Constraints: Cha cc rng buc ca hm mc tiu. Gm 4 rng buc nh cho.
Kt qu:
phng n ti u l (0,3,0,0.8) v gi tr hm mc tiu t gi tr ln nhtl 36. c thm thng tin chi tit v phng n ti u, chn Keep Solver Solution, trong mc Reports chn Answer nh sau:
2.3.2. Solver vi bi ton 2 gi
2.4. ng dng bi ton vi nhng rng buc
Vi du: Giai h phng trinh sau:
Cch 1. Gii h phng trnh dng SolverB1. Xc nh cc bin, cc hm mc tiu v lp m hnh trn bng tnh
Cc trong mng A26:C28 nhp cc h s ca cc phng trnh (mi phng trnh nhp mt dng).
Cc D26, D27, D28 ln lt cha gi tr khi ng ca cc bin x, y, z
Cc F26, F27, F28 ln lt cha cc gi tr v phi ca cc phng trnh (1), (2) v (3).
Cc E26, E27, E28 c tnh bng cch nhn cc h s ca phng trnh vi cc gi tr khi ng ca x, y, z (xem cng thc minh ha trong hnh 5.6).
Lp m hnh bi ton trn bng tnhGhi ch: Cch khc tnh nhanh V tri ca cc phng trnh l dng kt hp hm Sumproduct (array1, array2) v hm Transpose (array). Cch lm nh sau:
Chn 3 E26 v nhp vo cng thc sau:
=SUMPRODUCT(A26:C26,TRANSPOSE($D$26:$D$28))
Sao chp cng thc cho 2 cn li E27 v E28.
B2 . Vo thc n Tools Solver. Nu cha thy chc nng Solver trn thc n Tools th ta cn bsung chc nng ny vo Excel. Cc bc b sung chc nng Solver cho Excel:
Vo thc n Tools Add-Ins
Hp thoi Add-Ins cha cc chc nng m rng ca Excel
Chn Solver Add-in v chn OK chp nhn.
Sau khi thc hin lnh Tools Solver, hp thoi Solver xut hin. Ta cn khai bo cc thng s cho Solver nh sau:
a a ch D26:D28 vo By Changing Cells
a cc rng buc vo Subject to the Constraints:
Nhp nt Add v khai bo nh hnh sau
Thm rng bucNhp nt OK hon tt. Nu bi ton cn nhiu rng buc hn th thc hin li hai bc trn nhp thm cc rng buc khc.
Khai bo thng s cho SolverB3. Nhp nt Solve chy tm li gii. Hp thng bo sau s xut hin:
Chn kiu bo co B4. Chn Keep Solver Solution lu kt qu trn bng tnh. Chn Restore Original Values hy kt qu Solver va tm c v tr cc bin v tnh trng ban u. Chn Save Scenario lu kt qu va tm c thnh mt tnh hung c xem li sau ny. Ngoi ra cn c 3 loi bo co l Answer, Sensitivity v Limits. B5. Chn OK hon tt qu trnh chy Solver.
Cc nghim h phng trnh la: x=4, y=-3 va z=9 Ghi chu v s dng Solver
s dng tt Solver ta cn nm vng cc yu cu thng s cn phi khai bo cho Solver:
Hp thoi Solver Set Target Cell: Ni y ta cn nhp vo a ch ca hm mc tiu.
Equal To: Hm mc tiu mun t ti Max, Min hay Value of (bng mt gi tr mong mun no th nhp gi tr vo.)
By Changing Cell: Nhp vo a ch cha cc bin ca bi ton cn gii.
Subject to the constraints: Nhp vo cc rng buc ca bi ton.
Cch lm ca Solver l thay i gi tr cc bin ti By Changing Cell n lc no lm cho gi tr hm mc tiu ti Set Target Cellt mt gi tr qui nh ti Equal To (Max, Min hoc Value of) v ng thi phi tha mm tp cc rng buc ti Subject to the constraints. Thit lp cc thuc tnh cho Solver ta nhp chut vo nt Options, hp thoi Solver Options xut hin:
Thit lp thng s cho Solver: Ch mc nh
Bi 2: C s d liu nng ca01. Subtotal
1.1. t vn
Hm SUBTOTAL:
Hm SUBTOTAL l mt hm rt linh hot nhng cng l mt trong cc hm hi kh s dng ca Excel. iu kh hiu th nht chnh l ci tn ca n v n thc s lm c nhi th hn ngha ca tn hm. i s th nht ca hm bt buc bn phi nh con s i din cho php tnh cn thc hin trn tp s liu. (Trong Excel 2007 c tnh nng AutoComplete gip chng ta khi nh cc con s ny). Hm SUBTOTAL c Microsoft nng cp k t phin bn Excel 2003 vi s gia tng cc tu chn cho i s th nht ca hm, tuy nhin iu ny dn n s khng tng thch vi cc phin bn c nu chng ta s dng cc tnh nng mi b sung ny.i s u tin ca ca hm SUBTOTAL xc nh hm thc s no s c s dng khi tnh ton trong danh sch bn di. V d nu i s l 1 th hm SUBTOTAL hot ng ging nhng hm AVERAGE, nu i s th nht l 9 th hm hm SUBTOTAL hot ng ging nhng hm SUM.2. Cc bc tnh tng:
To tng cp di ( Subtotals ):Lnh dng nhm d liu theo tng nhm ng thi chn vo cui mi nhm nhng dng thng k tnh ton (gi l cc tng con - Subtotals ) v mt dng tng kt cui phm vi (gi l tng ln - GrandTotal). Thao tc nh sau:
- Sp xp CSDL theo ct lm kho (mun nhm theo ct no th ct gi l ct lm kho)
- t con tr vo vng CSDL, chn lnh Data - Subtotals, xut hin hp thoi:
+ At each change in: Chn trng lm kho sp xp
+ Use Function: Chn hm s dng thng k
+ Add SubTotal to: nh du vo nhng ct cn thng k gi tr
+ Replace current Subtotals: Thay cc hng Subtotal to trc bng cc hng Subtotal mi.
+ Page Break Between Groups: T ng ng to du ngt trang gia cc nhmd liu.
+ Sumary Below data: To cc dng thng k pha di cc nhm d liu.
+ Chn xong n OK.1.3. Xa bng tnh tng
Xoa bo bang ma khng lam mt d liu hoc inh dang bang
Sau khi to bng, bn c th khng mun tip tc lm vic vi chc nng bng m bng ny c. Hoc ban co th mun mt kiu bang khng co chc nng bang. ngng lm vic vi d liu trong bng ma khng lm mt bt k nh dng kiu bng no bn p dng, bn c th chuyn i bng thanh mt pham vi d liu thng thng trn trang tnh.
1. Bm vo bt k u trong bang.
Thao cac nay se lam hin thi Cng cu Bang, cng thm tab Thit k. Phai chon mt trong bang co th nhin thy tab Thit k.
2. Trn tab Thit k, trong nhom Cng cu, hay bm Chuyn i thanh Phm vi, ri bm Co.
Cc tnh nng bng khng cn kh dng sau khi bn chuyn i bang tr v pham vi. Vi du, cc tiu hng khng cn cha cc mi tn sp xp v lc, cc tham chiu c cu trc (tham chiu s dng cc tn bng) a c dng trong cng thc s c chuyn thnh cc tham chiu thng thng.Ghi ch
Bn cng c th bm chut phi vo bng, tr ti Bang, ri bm Chuyn i thnh Pham vi.
Ngay sau khi tao bang, ban cung co th bm Hon tc trn Thanh cng c Truy cp Nhanh chuyn i bang tr v pham vi.1.4. V d
V d: C s liu v bng doanh thu bn hng thng 7/2010 nh sau
Hy tnh tng thnh tin theo tn hngGii :B1: Sp xp CSDL theo tn hng Kt qu nh sau
B2: a con tr vo vng CSDLB3: Chn lnh Data , ti nhm Outline chn Subtotal
+Ti At Each Change In, Tn hng+Ti Use Function, chn hm Sum+Ti Add Subtotal To chn thnh tinB4: Chn OKKt qu nh sa
2. Pivot Table
2.1. t vn
c s dng to CSDL tng hp t nhng CSDL chi tit (c chn la trn cng mt hoc trn nhiu tp tin bng tnh khc nhau)
- Nu CSDL chi tit c cng cu trc (c cng s lng trng, tn trng v kiu
d liu tng trng hon ton nh nhau) th CSDL tng hp s c cu trc tng t nh cc CSDL chi tit v mi bn ghi ca CSDL tng hp s l d liu tng hp t cc bn ghi trong cc CSDL chi tit.
- Nu cc CSDL chi tit khng c cng cu trc th nht thit phi c chung t nht trng u tin bn tri cng kiu d liu lm kho. Lc CSDL tng hp s c dng gp cc CSDL chi tit theo qui tc:
+ Cc trng trng tn s c tng hp
+ Cc trng khng trng tn s c ghp ni2.2. To Pivot TablePivot table l cng c tng hp v phn tch nhanh chng s lng ln d liu.S dng bo biu PivotTable : Truy vn mt lng ln d liu, trnh by gn, d hiu; D liu c gom nhm v tnh ton trn cc nhm; Trnh by nhiu dng tng hp d liu khc nhau (chuyn ct thnh dng, dng thnh ct);Cch to Pivot Table Chn vng d liu ngun cho PivotTable Chn lnh Insert Chn Pivot TableXut hin cng c nh hnh 3.7
Chn PivotTableXut hin hp thoi nh hnh
Hnh 3.7
Chn v tr t Pivot tableHnh 3.8 New Worksheet (Trn worksheet mi) Hoc Existing Worksheet (Trn worksheet hin ti)Nu chn Existing Worksheet th nhp thm a ch t Pivot table Chn OKXut hin hp thoi nh hnh 3.9
Hnh 3.9 Chn cc vng d liu lin kt trn Pivottable bng cch r cc Field th vo cc v tr tng ng gm:+ Report Fielter: Cp lc d liu cao nht+ Row Labels: hin th u dng+ Comumn Labels: hin th u ct+ Value: Field tnh ton chn hm tnh ton: kch phi chut vo Values chn Value Fieldsettings chn li tn hmV d: C bng k chi tit bn hng nh bng 3.3ABCDE
1SHDTENKHACHHANGNGAYTENSPSOLUONG
247Tan Hiep04/05/11Gach thedac1906,700
348Anh Vu04/05/11Gach 4lo901,400
449Dong Tien04/05/11Gach 4lo906,000
550Hai Thach04/05/11Gach TC4l0805,000
651Tan Hiep04/05/11Gach 4lo904,000
752Hai Thach04/05/11Gach TC4l0805,000
853Anh Tu04/05/11Gach 4l804,000
954Tan Hiep04/05/11Gach thedac1802,000
1055Hai Thach04/05/11Gach thedac1905,000
1156Hoan My04/05/11Gach 4l804,000
1257Thanh Cong05/05/11Gach 4lo 755,000
1358Quang Son05/05/11Gach 4lo903,000
1459Tan Hiep05/05/11Gach 4l802,000
1560Phu Thuan05/05/11Gach chongnong2,000
16616Anh Hai03/06/11Gach thedac1802,000
17617Chuc Bao03/06/11Gach 4lo 755,000
18618Cty XD Hop Thang03/06/11Gach 4lo 755,000
19619Phu Thuan03/06/11Gach chongnong2,000
20620Dang Phuong03/06/11Gach thedac1906,000
21621Tan Hiep03/06/11Gach 4lo904,500
22622Thanh son03/06/11Gach 4lo902,500
23623Truong Ba Ngac03/06/11Gach 4lo903,000
24625Nguyen Duc Chanh03/06/11Gach 4lo903,000
25626Tan Hiep03/06/11Gach thedac1905,000
Bng 3.3Yu cu: Lp bo co di gc tng khch hng nh sau:TENKHACHHANG
NGAY
TENSPTng SOLUONG
Bi gii :B1: a con tr vo bng d liuB2: Chn lnh Insert Pivot Table Pivot Table B3: Chn OKB4: R Field TENKH th vo Report Filter B5: R Field TENSP th vo Row Labels B6: R Field NGAY th vo Column Labels B7: R Field SOLUONG th vo ValuesKt qu nh bng 3.4
xem khch hng no ta kch chut vo biu tng ri chn tn khch hng xem theo ngy ta kch chut vo biu tng ri chn ngy cnxem xem sn phm no ta kch chut vo biu tng ri chn tn snphm cn xem2.3. Hiu chnh Pivot Table Thm / xo trng thm/xo trng trong PivotTable+ Kch chut phi vo bng PivotTable Chn lnh Show Field listXut hin li hp thoi Pivot Table Field list nh hnh 3.8+R tn trng th vo vng cn hin th ca PivotTable thm (hoc b chn tn trng trong hp thoi Pivot Table Field list xa trng ra khi PivotTable) Thay i hm tnh ton cho trng d liu tnh ton+ Kch phi chut vo vng cha tn hm+ Chn Value Field settingsXut hin hp thoi nh hnh 3.10
Chn li tn hm+ Chn OK2.4. To biu t Pivot TableTrong Excel 2007, chng ta c th to ra biu mt cch nhanh chng. Sau khi to biu chng ta c th d dng thm cc yu t mi vo n nh tiu hoc thay i cch trnh by ca biu .Cc d liu worksheet xut hin trong biu V d: C biu c to t bng 3.5 nh sau
Bng 3.5 Trong biu trn, d liu t mi l mt ct. Ct u tin (tn sn phm) s l bn phi ca biu , v dng u tin (cc qu) s xut hin di cng ca biu . D liu cho mi sn phm xut hin trong bn ct ring bit, mi qu mt ct.Chiu cao ca mi biu tng ng n cc gi tr trong m n i din. Mi hng d liu ca sn phm c mt mu khc nhau trong biu . Biu ghi ch to ra t ct u tin trong bng d liu (tn nhng sn phm), mu sc i din cho cc d liu ca mi sn phm.. Dng tiu trt worksheet, thng Ging, trong bng d liu Qu 1, Qu 2, Qu3, Qu4 nm di cng ca biu . pha bn tri ca biu , Excel to ra mt t l ca s gip chng ta gii thch chiu cao ct. Bt k thay i d liu trong cc worksheet sau khi biu c to ra, ngaylp tc biu cng thay i.Cch to biu B1: a con tr vo bng d liuV d: To biu cho d liu bng 3.6 nh sau
Bng 3.6B2: Kch chut vo menu Insert (hnh 3.11)
Hnh 3.11B3: Kch chut vo vo mt trong cc loi biu nhm ChartsV d: ta chn loi Column xut hin cng c nh hnh 3.12
hnh 3.12B4: Kch chut vo vo mt trong dng biu V d ta chn dng sau
Xut hin mn hnh biu nh hnh 3.13
hnh 3.13Cch thay i dng, loi biu Thay i dngB1: Kch chut vo bn trong biu .B2: Kch chut vo dng cn thay i trong mc Chart style.
Thay i loi biu
Hnh 3.
B1: Kch chut vo bn trong biu .B2: Kch chut vo Change Chart Type trong nhm Type
Hnh 3.15Xut hin mn hnh lit k cc loi th nh hnh
Hnh 3.16B3: Kch chut vo loi biu khcV d ta chn dng line Xut hin mn hnh nh hnh 3.17
Hnh 3.17B4: Kch chut vo mt trong cc dng biu ca loi lineV d ta chn dng OK Xut hin mn hnh nh hnh 3.18
Thm tiu cho biu To tiu cho biu B1: Kch chut vo biu Xut hin h thng menu nh hnh 3.19
2.5.V d3. Consolidate. (To c s d liu tng hp t cc c s d liu chi tit)3.1. t vn
Chc nng Consolidate c s dng to CSDL tng hp t nhng CSDL chi tit (c chn la trn cng mt hoc trn nhiu tp tin bng tnh khc nhau)3.2. Cch to Consolidate.
3.2.1.1.Tng hp theo v tr.c s dng khi d liu bng tnh ging ht nhau v Cu trc, bao gm c S hng, S ct. thc hin tng hp d liu, chng ta cn to ra mt Sheet trng, vi cu trc tng t nh cc Sheet khc.B1: Chn vng m chng ta mun tng hp d liu.B2: Chn lnh DataXut hin Ribbon nh hnh 3.3
Hnh 3.3B3: Trong nhm cng c data tools chn ConsolidateXut hin hp thoi nh hnh 3.4
Hnh 3.4B4: Ln lt chn hm, nhp vng d liu cn tng hp vo hp thoi Function: Chn hm cn dng tng hp Reference: Nhp a ch vng d liu.a ch ny bao gm: 'tn a\[tn tp tin]tn Sheet'!a ch vng d liu (Nu d liu trong cng tp tin vi bng tng hp th khng cn nhp tn a, tn tp tin Top Row: To dng tiu cho bng tng hp. Left Column: To tiu ct u tin cho bng tng hp. Create link to source data: To mi lin kt t bng tng hp n cc bng chi tit nhm mc ch nu c s thay i trong cc bng d liu chi tit th cc d liu lin quan trong bng tng hp cng t thay i theo. Kch chut vo nt Add Tip tc khai bo cho cc vng d liu tip theo Sau khi khai bo xong cc vng d liu cn tng hp kch chut vo nt OK.V d:C s liu chi tit v hng bn ca 3 nm nh sau
Yu cu: Tng hp hng bn sau 3 nm theo mu:
Gii:B1: To sheet tng hp theo muB2: Chn khi B4:E7B3: Chn lnh DataB4: Trong nhm cng c data tools chn Consolidate Xut hin hp thoi (nh hnh 3.4)B5: Ti Reference nhp a ch : nam2008!$B$4:$E$7, ri chn AddB6: Ti Reference nhp tip a ch : nam2009!$B$4:$E$7, ri chn AddB7: Ti Reference nhp a ch : nam2010!$B$4:$E$7, ri chn AddCui B7 ta c hp thoi nh hnh 3.5
Hnh 3.5B8: Chn OK s c kt qu tng hp bng 3.1
Tng hp theo hng v ct.
Bng 3.1c s dng khi cu trc d liu khc nhau. Excel da trn Hng v Ct m tng hp d liu.Thao tc : t con tr sheet cn tng hp Chn lnh Data Trong nhm cng c data tools chn ConsolidateXut hin hp thoi nh hnh 3.3 Ln lt chn nhng vng d liu cn tng hp trn cc sheet (chn c tiu dng, ct), nh du vo mc Top Row & Left Column ri nhn nt Add Chn Creat Link to Source Data (nu mun kt qu tng hp thay i theo khi d liu ngun thay i). Chn OKLu Nu CSDL chi tit c cng cu trc (c cng s lng trng, tn trngV d:
v kiu d liu tng trng hon ton nh nhau) th CSDL tng hp s c cu trc tng t nh cc CSDL chi tit v mi bn ghi ca CSDL tng hp s l d liu tng hp t cc bn ghi trong cc CSDL chi tit. Nu cc CSDL chi tit khng c cng cu trc th nht thit phi c chung t nht trng u tin bn tri cng kiu d liu lm kho. Lc CSDL tng hp s c dng gp cc CSDL chi tit theo qui tc:+ Cc trng trng tn s c tng hp+ Cc trng khng trng tn s c ghp niCho bng s liu chi tit v hng bn ca 3 nm (2008 2010) nh sau:
Yu cu: Tng hp hng bn sau 3 nm cho cc i lGii:Nhn xt: Cc bng d liu c cu trc khng ging nhau, s lng hng ca mibng cng khng ging nhau, s ct nhiu nht l 5; s hng nhiu nht l 5B1: To sheet tng hpB2: a con tr n v tr cn to bng tng hpB3: Chn lnh Data, Trong nhm cng c data tools chn ConsolidateXut hin hp thoi nh hnh 3.3B4: Ti Reference nhp a ch : nam2008!$A$3:$D$6 , chn Top row v leftcolumn sau chn AddB5: Ti Reference nhp a ch : nam2009!$A$3:$C$7, chn Top row v leftcolumn sau chn AddB6: Ti Reference nhp a ch : nam2010!$A$3:$E$7, chn Top row v leftcolumn sau chn AddCui B6 ta c hp thoi nh hnh 3.6
Hnh 3.6B7: Chn OK s c kt qu tng hp nh bng 3.2
Bng 3.2Thao tc nh sau:
- t con tr ti bng tnh s cha kt qa tng hp
- Chn lnh Data - Consolidate, xut hin hp thoi:
+ Function: Chn hm cn dng tng hp
+ Reference: Nhp hoc dng chut qut chn v n nt Add ln lt to cc bng chi tit cn tng hp.
+ Top Row: To dng tiu cho bng tng hp.
+ Left Column: To tiu ct u tin cho bng tng hp.
+ Create link to source data: To mi lin kt t bng tng
hp n cc bng chi tit nhm mc ch nu c s thay i trong cc bng d liu chi tit th cc d liu lin quan trong bng tng hp cng t thay i theo.
2.3. Chnh sa Pivot Table
2.3. To biu t Pivot Table
2.5. V d
3. Consolidate3.1. t vn Consolidate khng hn l tng hp d liu t nhiu ngun ging nhau. Chnh xc hn l tnh nng kt hp thng tin t nhiu ngun khc nhau, vi cc php tnh khc nhau ( cng, m ...... ). V nu ta kt hp theo hng v ct c nh th qu tht n l " Tng hp d liu t nhiu ngun ging nhau", nhng nu kt hp theo nhn mc th n li l tng hp v kt hp thng tin ca nhiu ngun khc nhau. Cn cch s dng n nh hng dn ca bn BNTT. Tuy nhin cn lu l nu kt hp chnh xc hng v ct th ta b toprow & leftcolunm nhng cc bng tnh phi tuyt i ging nhau c hng v ct mi bo m s chnh xc.
3.2. To, chnh sa Consolidate1. Consolidation tng hp d liu theo tiu ct u tin v tiu dng u tin. iu ny thch hp cho cc bn theo di cng n, hng ha, ... theo tng sheet khc nhau nhng cu trc CSDL li ging nhau. v d, bn thit k nh sau: KH A, Ct A: Ngy, Ct B: Mt hng, ct C: S lng, ct D: tin, Ct E: n, Ct F: Cn li, Cc KH B, C, D ... Bn cng thit k ging nh th: ngy, mt hng, s lng, tin, n, cn li... phi ging tng cht mt. Bn t tn cho tng vng (sheet), cho nhanh khi khai bo d liu ngun.2. Cc vng d liu phi bng nhau s ct v ging y chang dng tiu .3. Khi chn Fuction thng thng chng ta chn l hm Sum. Tuy nhin, consolidation cn c nhng hm c bn khc nh count, max, min... Do vy, nu c s d liu khng phi l number th chng ta khng nht thit phi chn hm Sum. Cn nu c s d liu bao gm c kiu text v number, tt nht l bn nn chn hm count, sau ct no l s bn thay th ton b bng hm Sum. Sau , bn c th dng chc nng Format\Autoformat bng bo co chng ta p hn.* IU CHNH CC LIN KT
Mc ch: Thm xa cc vng ngun mi cho danh sch
- B1: Data /Consolidata ...
- B2: Chn vng ngun mun iu chnh trong hp danh sch All Reference.
- B3: Xa vng ngun : Bm nt lnh Delete
- Thm vng ngun:Xc nh vng ngun cha d liu mi cn tch hp - bm nt lnh Add.
3.4.Xt v d sau:Hy to bng tnh theo 1 sheet bt k:
Hy thay i tn sheet cha bng im hc k 1 l lin kt 1.
Hy to 1 bng sau sang 1 sheet mi
Hy t cha bng im hc k 2 l lin kt 2
Hy tnh im trung bnh, xp loi, xp hng cho cc hc sinh trong 2 hc k 1 v 2
Hy lin kt 2 bng trn thnh 1 bng t sang 1 sheet mi tnh tng kt nm hc
Ta lm nh sau:
Bc 1: Tnh im trung bnh v xp loi,xp hng cho cc hc sinh
u tin tnh im trung bnh:
nh cng thc: =AVERAGE(D3:F3) ( vo TB )
Sau tnh xp loi v xp hng
nh cng thc vo xp loi: =IF(G3>=9,"Xutsc",IF(G3>=8,"Gii",IF(G3>=7,"Kh",IF(G3>=6,"TBKh",IF(G3>=5,"TB","Yu")))))
Xp hng:
nh cng thc: =RANK(G3,$G$3:$G$6,0)
Bc 2: Lin kt
- Thao tc 1: Chn vng ch mun ra kt qu
- Thao tc 2: Data / Consolidate...
xut hin hp thoi Consolidate
- Thao tc 3: t con tr vo hp Reference. Sau xc nh vng ngun cha d liu cn tch hp, sau bm add
- Thao tc 4: Lp li thao tc 3 a tt c cc vng ngun vo danh sch All Reference.
- Thao tc 5: Chn hm s dng trong qu trnh tch hp trong qu trnh tch hp Funtion
- Thao tc 6: (C th c hoc khng )
- nh du ty chn Top Row copy nhn dng vo qu trnh tch hp
- nh du ty chn Left Column copy ct bn tri ca vng ngun vo qu trnh tch hp.
- Chn Create Link to Source Data nu mun vng ch c lin kt vi vng ngun
- Thao tc 7: Bm chn nt lnh /OK
Bi 3: Mt s hm ti chnh
1. Hm DB()
1.1. C php
Tnh khu hao cho mt ti sn s dng phng php s d gim dn theo mt mc cnh (fixed-declining balance method) trong mt khong thi gian xc nh.
C php:= DB (cost, salvage, life, period, [month])
1.2. Gii thch lnh Cost: Gi tr ban u ca ti sn
Salvage: Gi tr thu hi c ca ti sn (hay l gi tr ca ti sn sau khi khu hao)
Life: Hn s dng ca ti sn.
Period: K mun tnh khu hao.
Periodphi s dng cng mt n v tnh ton viLife
Month: S thng trong nm u tin (nu b qua, mc nh l 12)
Lu :- Phng php s d gim dn theo mt mc c nh (fixed-declining balancemethod)s tnh khu hao theo mt t sut c nh. DB() dng cng thc sau y tnh khu hao trong mt k: DB = (cost tng khu hao cc k trc) *rate
Trong : rate= 1 ((salvage/cost) ^ (1 /life)), c lm trn ti 3 s l thpphn.
- Khu hao k u v k cui l nhng trng hp c bit:Vi k u, DB() s dng cng thc =
cost*rate*month/ 12
Vi k cui, DB() s dng cng thc = (cost tng khu hao cc k trc) *rate*(12 month) / 12
1.3.V d:V d: T s liu ca v d hm SLN(). Hy tnh lung trch khu hao cho TSC c dua vo s dng t thng 06/2000 (ngha l l month = 7 thng) nh sau:Gii:B1: Lp bng d liu sau trn bng tnh Excel
Bng 4.5B2: Nhp cng thc = DB($B$2,$B$3,$B$4,A8,$B$5) vo B8B3: Nhp cng thc =$B$2-SUM($B$8:B8) vo C8B4: Chn khi B8:C8B5: Sao chp khi va chn xung cc dng cn liKt qu nh sau
Bng 4.62. Hm FV
M t
Tra v gia tri tng lai cua mt khoan u t trn c s cac khoan thanh toan bng nhau inh ky va lai sut khng i.
2.1.C php
FV(rate,nper,pmt,[pv],[type])
2.2. Gii thch lnh
bit m ta y u v cac i s cua ham FV va bit thm thng tin v cac ham nin kim, hay xem PV.
C php hm FV c cc i s sau y:
Rate Bt buc. Lai sut theo ky han.
Nper Bt buc. Tng s ky han thanh toan trong mt nin kim.
Pmt Bt buc. Khoan thanh toan cho mi ky; khoan nay khng i trong sut vong i cua nin kim. Thng thng, pmt co cha tin gc va lai, nhng khng cha cac khoan phi va thu khac. Nu pmt c bo qua, ban phai a vao i s pv.
Pv Tuy chon. Gia tri hin tai, hoc s tin tra mt ln hin tai ang gia ngang vi mt chui cac khoan thanh toan tng lai. Nu bo qua i s pv, thi no c gia inh la 0 (khng) va ban phai a vao i s pmt.
Type Tuy chon. S 0 hoc 1 chi ro thi im thanh toan n han. Nu i s kiu bi bo qua, thi no c gia inh la 0.
t loai bng viNu thanh toan n han
0 cui chu ky
1 cui chu ky
Ghi ch
am bao la ban s dung n vi nht quan xac inh ti sut va nper. Nu ban thanh toan hang thang cho mt khoan vay bn nm vi lai sut 12 phn trm nm, hay s dung 12%/12 trong i s lai sut va 4*12 cho i s nper. Nu ban thc hin thanh toan hang nm cho cung mt khoan vay, hay s dung 12% cho ti sut va 4 cho nper.
i vi tt ca cac i s, s tin mt ma ban chi tra, chng han nh np vao tai khoan tit kim, c th hin bng s m; s tin mt ma ban nhn c, chng han nh sec chia c tc, c th hin bng s dng.
2.3.V d
V d: S tin b ra ban u l 1.200.000.000, sau vo u mi thng b thm 80.000.000 trong vng 5 nm (60 thng) li sut hng nm l 11%(b qua lm pht). Tnh gi tr thu c sau 5 nmGii:B1: Lp bng d liu sau trn bng tnh Excel(Ch : tin b ra mang du -)
Bng 4.9B2: Nhp cng thc =FV(B5/12,B3,B4,B2,1) vo B6Kt qu s l
Bng 4.10Vi du 2
D liuM t
0,12Lai sut hang nm
12S ln thanh toan
-1000S tin thanh toan
Cng thcM tKt qua
=FV(A2/12, A3, A4)Gia tri tng lai cua khoan u t theo cac iu kin trong A2:A4.$12.682,50
Vi du 3
D liuM t
0,11Lai sut hang nm
35S ln thanh toan
-2000S tin thanh toan
1Thanh toan n han vao u nm (0 tc la cui nm)
Cng thcM tKt qua
=FV(A2/12, A3, A4,, A5)Gia tri tng lai cua khoan u t vi cac iu kin trong cac A2:A4.$82.846,25
Vi du 4
D liuM t
0,06Lai sut hang nm
12S ln thanh toan
-100S tin thanh toan
-1000Gia tri hin tai
1Thanh toan n han vao u nm (0 tc la cui nm)
Cng thcM tKt qua
=FV(A2/12, A3, A4, A5, A6)Gia tri tng lai cua khoan u t theo cac iu kin trong A2:A5.$2.301,40
3. Hm PMT
M t
Tinh toan s tin thanh toan cho mt khoan vay vi cac khoan thanh toan bng nhau va lai sut khng i.
4. Hm IPMT
a. Tnh khon li phi tr trong mt khong thi gian cho mtkhon u t c li sut c nh tr theo nh k c nh.C php:IPMT(rate, per, nper, pv, fv, type) rate l li sut c nh per l khong thi gian tnh li nper l tng s ln thanh ton pv l khon tin vay hin ti fv l khon tin cn li khi n k thanh ton. type l kiu thanh ton (Nu type = 1 th thanh ton u k, nu type = 0 th thanh ton vo cui k (mc nh)V d: Tnh s tin phi tr li vo cui mi nm khi vay ngn hng mt khontin 200,000,000 ng vi li sut 11%/nm (li kp) trong 5 nm.Gii:B1: Lp bng d liu sau trn bng tnh Excel(Ch : tin b ra mang du -)
Bng 4.15B2: Nhp cng thc =IPMT(B3,B4,B5,B2,-B6,B7) vo B8Kt qu s l
Bng 4.164. Hm ISPMTM t
Tnh ton li tr trong mt k hn c th ca mt khon u t. Ham nay c cung cp tng thich vi Lotus 1-2-3.
4.1. C php
ISPMT(rate, per, nper, pv)
4.2. Gii thch lnh
C php hm ISPMT c cc i s sau y:
rate l li sut c nh per l khong thi gian tnh li nper l tng s ln thanh ton pv l khon tin vay hin ti fv l khon tin cn li khi n k thanh ton. type l kiu thanh ton (Nu type = 1 th thanh ton u k, nu type = 0 th thanh ton vo cui k (mc nh)5. Hm NPER
M t
Tra v s ky cua mt khoan u t trn c s cac khoan thanh toan bng nhau inh ky va lai sut khng i.
5.1. C php
NPER(rate,pmt,pv,[fv],[type])
5.2. Giai thch lnh
bit m ta y u v cac i s cua ham NPER va bit thm thng tin v cac ham nin kim, hay xem PV.
C php hm NPER c cc i s sau y:
Rate Bt buc. Lai sut theo ky han.
Pmt Bt buc. Khoan thanh toan cho mi ky; no khng i trong sut vong i cua nin kim. Thng thng, i s pmt co cha tin gc va lai, nhng khng cha cac khoan phi va thu khac.
Pv Bt buc. Gia tri hin tai, hoc s tin tra mt ln hin tai ang gia ngang vi mt chui cac khoan thanh toan tng lai.
Fv Ty chn. Gia tri tng lai hay s d tin mt ban mun thu c sau khi thc hin khoan thanh toan cui cung. Nu fv c bo qua, thi no c gia inh la 0 (vi du, gia tri tng lai cua khoan vay la 0).
Type Ty chn. S 0 hoc 1 chi ro thi im thanh toan n han.
t loai bng viNu thanh toan n han
0 hoc bo qua cui chu ky
1 u chu ky
5.3. V d
Sao chp d liu cua v d trong bng sau y v dn vo A1 ca mt trang tnh Excel mi. cng thc hin th kt qu, hy chn chng, nhn F2 v sau nhn Enter. Nu cn, bn c th iu chnh rng ct xem tt c d liu.
D liuM t
0,12Li sut hng nm
-100Khon thanh ton cho mi k
-1000Gi tr hin ti
10000Gi tr tng lai
1Thanh ton n hn u k (xem trn)
Cng thcM tKt qu Trc tip
=NPER(A2/12, A3, A4, A5, 1)S k ca khoan u t vi cc s hng trn59,6738657
=NPER(A2/12, A3, A4, A5)S k ca khoan u t vi cc s hng trn, tr cc khon thanh ton c thc hin lc u k60,0821229
=NPER(A2/12, A3, A4)S k ca khoan u t vi cc s hng trn, tr khi gi tr tng lai bng 0-9,57859404
6. Hm NPVTinh toan gia tri hin tai rong cua mt khoan u t bng cach dung lai sut chit khu va mt chui cac khoan thanh toan (gia tri m) va thu nhp (gia tri dng) trong tng lai.
6.1. C php
NPV(rate,value1,[value2],...)
6.2. Gii thch lnh
C php hm NPV c cc i s sau y:
Rate Bt buc. Lai sut chit khu trong ca mt ky.
Value1, value2, ... Value1 la bt buc, cac gia tri tip theo la tuy chon. 1 ti 254 i s th hin cac khoan thanh toan va thu nhp.
Value1, value2 v.v. phai co khoang cach thi gian bng nhau va xay ra vao cui mi ky.
Ham NPV s dung th t cua value1, value2 v.v. din giai th t cua cac dong tin. Hay bao am ban nhp cac gia tri thanh toan va thu nhp theo ung th t.
Nhng i s la cac trng, gia tri l-gic hoc dang biu thi s bng vn ban, gia tri li hoc vn ban ma khng th chuyn thanh s se c bo qua.
Nu i s la mang hay tham chiu, chi cac s trong mang hay tham chiu o mi c tinh. Cac trng, gia tri l-gic, vn ban hoc gia tri li trong mang hoc tham chiu bi bo qua.
Ghi ch
- Khoan u t NPV bt u mt ky trc ngay cua dong tin gia tri 1 va kt thuc vi dong tin cui cung trong danh sach. Vic tinh toan NPV da vao cac dong tin tng lai. Nu dong tin th nht cua ban xay ra vao u cua ky th nht, thi gia tri th nht phai c thm vao kt qua NPV, ch khng c a vao cac i s gia tri. bit thm thng tin, hay xem cac vi du di y.
- Nu n la s dong tin trong danh sach cac gia tri, thi cng thc cua NPV la:
- Ham NPV tng t nh ham PV (gia tri hin tai). S khac nhau chinh gia ham PV va ham NPV la ch ham PV cho phep cac dong tin bt u cui ky hoc u ky. Khng ging nh cac gia tri dong tin NPV bin thin, cac dong tin PV phai khng i trong ca ky u t. bit thm thng tin v nin kim va cac ham tai chinh, hay xem PV.
- NPV cung co lin quan n ham IRR (ty sut hoan vn ni b). IRR la ty sut ma tai o NPV bng khng: NPV(IRR(...), ...) = 0.
6.3. V d
V d 1
Sao chp d liu cua v d trong bng sau y v dn vo A1 ca mt trang tnh Excel mi. cng thc hin th kt qu, hy chn chng, nhn F2 v sau nhn Enter. Nu cn, bn c th iu chnh rng ct xem tt c d liu.
D liuM t
0,1Ty l chit khu hng nm
-10000Chi ph ban u ca khoan u t mt nm k t ngy hm nay
3000Thu nhp nm u tin
4200Thu nhp nm th hai
6800Thu nhp nm th ba
Cng thcM tKt qua
=NPV(A2, A3, A4, A5, A6)Gi tr hin ti thun ca khon u t ny$1.188,44
Vi du 2
D liuM t
0,08Ty l chit khu hng nm. Gi tr ny c th biu th ty l lm pht hoc li sut ca mt khon u t cnh tranh.
-40000Chi ph ban u ca khoan u t
8000Thu nhp nm u tin
9200Thu nhp nm th hai
10000Thu nhp nm th ba
12000Thu nhp nm th t
14500Thu nhp nm th nm
Cng thcM tKt qua
=NPV(A2, A4:A8)+A3Gi tr hin ti thun ca khon u t ny$1.922,06
=NPV(A2, A4:A8, -9000)+A3Gi tr hin ti thun ca khon u t ny, vi khon l nm th su l 9000($3.749,47)
7. Hm PMT
7.1.C php
PMT(rate, nper, pv, [fv], [type])
7.2. Giai thch lnh
bit m ta y u v cac i s cua ham PMT, hay xem ham PV.
C php hm PMT c cc i s di y:
Rate Bt buc. Lai sut cua khoan vay.
Nper Bt buc. Tng s mon thanh toan cho khoan vay.
Pv Bt buc. Gia tri hin tai, hoc tng s tin ang gia ngang vi mt chui cac khoan thanh toan tng lai; con c goi la n gc.
Fv Ty chn. Gia tri tng lai hay s d tin mt ban mun thu c sau khi thc hin khoan thanh toan cui cung. Nu fv c bo qua, thi no c mc inh la 0 (khng), co nghia la gia tri tng lai cua khoan vay la 0.
Type Ty chn. S 0 (khng) hoc 1 chi ro thi im thanh toan n han.
t loai bng viNu thanh toan n han
0 hoc bo qua cui chu ky
1 cui chu ky
Ghi ch
S tin thanh toan ma ham PMT tra v bao gm n gc va lai nhng khng bao gm thu, thanh toan d phong hoc l phi i khi i kem vi khoan vay.
Hay am bao ban s dung n vi nht quan xac inh lai sut va nper. Nu ban thanh toan hang thang cho mt khoan vay bn nm vi lai sut 12 phn trm nm, hay s dung 12%/12 cho i s lai sut va 4*12 cho i s nper. Nu ban thc hin thanh toan hang nm cho cung mt khoan vay, hay s dung 12% cho lai sut va 4 cho nper.
Meo tim tng s tin a tra trong toan b thi han khoan vay, hay nhn gia tri PMT tra v vi nper.
7.3.V d
V d: Mt ngui mun c khon tin tit kim 50 triu ng sau 5nm th ngi phi gi vo ngn hng mi thng bao nhiu tin. Bit li sut ngn hng l 11%/nm (b qua lm pht)Gii:B1: Lp bng d liu sau trn bng tnh Excel(Ch : tin b ra mang du -)
Bng 4.13B2: Nhp cng thc =PMT(B4/12,B3*12,B5,B2,1) vo B6Kt qu s l
Bng 4.149. Hm PVTr v gi tr hin ti ca mt khon u t. Gia tri hin tai la tng s tin ang gia ngang vi mt chui cac khoan thanh toan tng lai. Vi du, khi ban vay tin, thi s tin vay la gia tri hin tai i vi ngi cho vay.
9.1.C php
PV(rate, nper, pmt, [fv], [type])
9.2. Gii thch lnh
Hm PV c cc i s sau y:
Rate Bt buc. Lai sut theo ky han. Vi du, nu ban co mt khoan vay mua xe hi vi lai sut 10%/nm va ban tra n hang thang, thi lai sut thang cua ban la 10%/12, hay 0,83%. Ban se nhp lai sut 10%/12 hoc 0,83% hoc 0,0083 vao cng thc.
Nper Bt buc. Tng s ky han thanh toan trong mt nin kim. Vi du, nu ban co khoan vay mua xe hi vi ky han bn nm va ban tra n hang thang, thi khoan vay cua ban co 4*12 (hay 48) ky thanh toan. Ban se nhp nper la 48 vao cng thc.
Pmt Bt buc. Khoan thanh toan cho mi ky va khng i trong sut vong i cua nin kim. Thng thng, i s pmt bao gm tin gc va lai, nhng khng cha cac khoan phi va thu khac. Vi du, s tin thanh toan hang thang cho mt khoan vay mua xe ky han bn nm tri gia $10.000 vi lai sut 12% la $263,33. Ban se nhp -263,33 lam pmt trong cng thc. Nu pmt c bo qua, ban phai a vao i s fv.
Fv Ty chn. Gia tri tng lai hay s d tin mt ban mun thu c sau khi thc hin khoan thanh toan cui cung. Nu fv c bo qua, thi no c gia inh la 0 (vi du, gia tri tng lai cua khoan vay la 0). Vi du, nu ban mun tit kim $50.000 chi tra cho mt d an c bit trong 18 nm, thi $50.000 la gia tri tng lai. Khi o, ban co th d oan mt cach thn trong v lai sut va quyt inh ban phai tit kim c bao nhiu tin mi thang. Nu fv c bo qua, ban phai a vao i s pmt.
Type Ty chn. S 0 hoc 1 chi ro thi im thanh toan n han.
t loai bng viNu thanh toan n han
0 hoc bo qua cui chu ky
1 cui chu ky
Ghi ch
am bao la ban s dung n vi nht quan xac inh ti sut va nper. Nu ban thanh toan hang thang cho mt khoan vay bn nm vi lai sut 12 phn trm nm, hay s dung 12%/12 cho i s lai sut va 4*12 cho i s nper. Nu ban thc hin thanh toan hang nm cho cung mt khoan vay, hay s dung 12% cho ti sut va 4 cho nper.
Nhng ham sau y ap dung i vi nin kim:
CUMIPMTPPMT
CUMPRINCPV
FVRATE
FVSCHEDULEXIRR
IPMTXNPV
PMT
Nin kim la mt chui cac khoan thanh toan bng tin bng nhau trong mt giai oan lin tip. Vi du, khoan vay mua xe hi hoc vay th chp mua nha la nin kim. bit thm thng tin, ban hay xem m ta v tng ham nin kim.
Trong cac ham nin kim, s tin ma ban chi tra, chng han nh np vao tai khoan tit kim, c th hin bng s m; s tin ma ban nhn c, chng han nh sec chia c tc, c th hin bng s dng. Vi du, khoan tin gi $1.000 vao ngn hang se c biu thi bng i s -1000 nu ban la ngi gi tin va c biu thi bng i s 1000 nu ban la ngn hang.
Microsoft Excel giai tng i s tai chinh trong mi lin quan vi cac i s khac. Nu lai sut khac 0, thi:
Nu lai sut bng 0, thi:
(pmt * nper) + pv + fv = 0
9.3. V d
V d: Mt ngi mun c s tin tit kim 300.000.000 sau nm 10 nm. Hi by gi ngi phi gi vo ngn hng bao nhiu? bit li sut ngn hng l 11%/nm (b qua lm pht)Gii:B1: Lp bng d liu sau trn bng tnh Excel(Ch : tin b ra mang du -)
Bng 4.11B2: Nhp cng thc =PV(B5,B3,B4,B2,1)vo B6Kt qu s l
Bng 4.1210. Hm SLN
Tra v gia tri khu hao theo phng phap ng thng cua tai san trong mt ky.
10.1.C php
SLN(cost, salvage, life)
10.2. Gii thch lnh
C php hm SLN c cac i s sau y:
Cost Bt buc. Chi phi ban u cua tai san.
Salvage Bt buc. Gia tri cui khu hao (i luc c goi la gia tri thu hi cua tai san).
Life Bt buc. S ky khu hao tai san (i khi c goi la tui tho hu ich cua tai san).
10.3.V d
V d: Mt TSC u t mi c nguyn gi (tnh c chi ph lp t chy th) l 120,000,000 ng a vo s dng nm 2000 vi thi gian s dng d tnh l 5 nm, gi tr thi hi c tnh l 35,000,000 ng. Hy tnh lng trchkhu hao cho tng nm trong sut vng i ca TSC Gii:B1: Lp bng d liu sau trn bng tnh Excel
Bng 4.1B2: Nhp cng thc =SLN($B$2,$B$3,$B$4) vo B7B3: Nhp cng thc =$B$2-SUM($B$7:B7) vo C7B4: Chn khi B7:C7B5: Sao chp khi va chn xung cc dng cn liKt qu nh bng 4.2
Bng 4.2Bi 4- Mt s ng dng Excel trong k ton
2. K ton tin mt
1.1. Gii thiu cc ti khon lin quan
1.2. Nhng nghip v chnh ca k ton tin mt
1.3. Nhng nghip v chnh ca k ton tin gi ngn hng
1.4. Nhng nghip v chnh ca k ton tin ang chuyn
1.5. K ton tin mt ngn hng trong Excel
1.6. V d v k ton tin mt Ngn hng
2. K ton tin Lng
2.1.Cc nghip v ca k ton tin lng
2.2 t vn cho cng vic k ton tin lng trong mt doanh nghip c th
2.3 Gii bi ton trn bng Excel
Bi 5- Chia s vi cc chng trnh khc
1.Ha trn Excel vi Word
1.1. To mt bng tnh mi Excel t Word
-t v tr con tr tai v tr mun to bng tnh -Chn Insert/Object-Chn th Create New/Microsoft office Excel 97-2003 Worksheet-Chn OK1.2. Chn mt bng tnh Excel c sn vo Word Chn vng bn Excel, chn Copy(CTRL+C) M word, tab home, chn mi tn ch di ch Patse Chn Patse Special bng As: Chn MS Excel Worksheet Object Chn OK1.3. Ha trn mt ti liu Word vo ExcelBc 1: La chn vn bn 1. M file word mi 2. Click vo thanh cng c Mailings 3. Click vo nt Start Mail Merge 4. Danh sch cc hnh thc trn th xut hin trn mn hnh, la chn Letters Bc 2: Chn d liu kt ni La chn nt Select Recipients. Click vo nt Use Existing List Chn file excel d liu v d: Danh sch cc nh ti tr trong My Documents/My Data Sources Chn sheet excel c thng tin d liu cn chn. Click OK Bc 3: Chn d liu vo vn bn Click vo Insert Merge Field v chn d liu cn chn Bc 4: Xem li vn bn trc khi in Click vo nt Preview Results xem kt qu trn th Click vo mi tn r sot cc bn hin k tip Bc 5: In vn bn Click vo nt Finish and Merge Click vo Print Document v la chn1.4. Ha trn Excel vi Access
2.1. Chn bng tnh Excel vo Access
2.2. Lin kt bng tnh Excel vo Access
3. Kim tra
Bi 6: Macro
1. nh ngha Macro
Macro l cng c cho php ghi li cc thao tc (cc lnh) ca ngi s dng di dng mt danh sch cc lnh. Khi ta gi ti mt macro (chy macro), n s thc hin li cc thao tc (cc lnh) mt cch t ng.
2. To Macro
2.1. To Macro theo kch bn
Vo View / Record macro t tn cho Macro, chn phm tt nu cn, OK
Thc hin cc thao tc mun ghi li. Trong v d ny ghi li thao tc lc bng Advanced Fillter: lc bng d liu gc vi vng iu kin lc, kt qu lc tham chiu n vng kt qu. (Xem li phn trch lc nng cao Bi 2: C s d liu )
Bm nt Stop Recording kt thc
2.2. To Macro s dng Visual Basic for Application2.3. Qun l Macro
3. Xa Macro4. Thc thi Macro
4.1 Thc thi Macro bng phm tt
4.2. Thc thi Macro thng qua trnh qun l Macro
4.3. Thc thi Macro trc tip t VIBAIDE
5. Xy dng hm mi trong Excel bng VBA
5.1. Khi nim v hm trong Excel
5.2. To hm mi bng VBA
5.3. Hm tr v li v cch khc phc
6. Kim tra
