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b= 110.000.00 - 5.000 * 20.000 =10.000.000 (d) (0,5d)Phuong trinh chi phi dieD: y = 5.000x + 10.000.000 (0,5d)
S6 gio may trong tha~gt&i = 10.000 * 130% = 13.000 (gio)2. Chi phi di~n troc tinh trong thang toi khi s6 gio may chay la 13.000 gioY = 5.000* 13.000+ 10.000.000 = 75.000.000 (d) (0,5d)
V~y chi phi di~n iroc tlnh trong thang toi la 75.000.000d.
PT KTQT DHVHVL- - MD: 10041501- TRANG3/2
CaD 3: 1)S61m;mgsan phfun san xuAt= 50.000 gio' :2,5 giCrlsp= 20.000sp (0,250)*Dinh gia ban theo phurmg phap djnh phi toan bQ: (0,50)Gia ban san phfun= chi phin€n + chi phi tang themChi phtnen = 3 x 29.000 +2,5 x 10.000+ 19.800+1.118.000.000120.000= 191.200 (dlsp)
Ty 1~chi phi 8.000x20.000+ 752.000.000+ 1.000.000.000tang them 20.000 x 191.200 x 100 50%
Gia ban = 191.200 (1+50%) = 286.800 (d/sp)*Djnh gia b~ theo phU'OOl~phap gi3 phi tn,rc ti~p: (0,50)Gia ban san pham = chi phi nen + chi phi tang themChi phin€n = 3 x 29.000 +2,5 x 10.000+ 19.800+ 8.000= 139.800 (dlsp)
1.188.000.000+752.000.000+ 1.000.000.000Tyl~chiphitang them 20.000 x139.800
x 100 = 105%
Gia ban = 139.800 (1+105%) = 286.800 (d/sp)2) Bao cao thu nh?pBAO CAO THUNH4p THEO PPGPTT (0,50) BAO CAO THU NH4p THEO PPGTSX(O,50)Chi lieu S6 lien Chi tieu S6 tienDoanh thu 4.302.000.000 Doanh thu 4.302.000.000Bien phi 2.097.000.000 Gia von 2.868.000.000Lai tren bien phi 2.205.000.000 Loi nhuan g('>p 1.434.000.000Tong dinh phi 1.940.000.000 Chi phi BH va QLDN 872.000.000Loi nhuan 265.000.000 Loi nhuan 562.000.000
Nh~n xet: Dinh phi san xu~t chung trong phirong phap GTSX tinh h€t cho 20.000 san pham san xwlt ra, dodo dinh phi san xu~t chung can t6n lai trong 5.000 san pham t6n kho, co gia tri = (1.188.000.000:20.000) x5.000 = 297.000.000d, phan dinh phi san xu~t chung nay chua duoc tinh vao gia v6n cu6i ky, Can phirongphap GPIT toan b('>dinh phi san xu~t chung diroc tnr h€t vao k€t qua cu6i kY, tri gia san phAm t6n khochi bao g6m bien phi san xu~t. Lgi nhu~n cua 2 phuong phap l~ch nhau 297.000.000d la cua ph~n djnhphi san xu~t chung can trong hang t6n kho. (0,250) ,CaD 4: 1) San luQ'11gbOav6n: (0,5d)
San IUQ'11gbOa v6n 900.000.0000d30.000 sp115.000 d/sp -85.000d/sp
Doanh thu bOav6n:San IUQ'11ghoa v6n = 30.000 sp x 115.000 dlsp = 3.450.000.000 d
2) Don My kinh doanh: (ld)
Don bAykinh doanh
40.000 x (115.000-85.000)
40.000 x (115.000-85.000) - 900.000.000 4
Y nghia: Khi doanh thu tang (giam) 1% thi IQ'inhl$1 tang (giam) 4%.Khi doanh tlm tang 10% thi lQ'inhl$1 tang 40%LQ'i nh~ tang them = 300.000.000 x 40% = 120.000.000 (d)LQ'i nh~ Clla doanh nghi~p = 300.000.000 + 120.000.000= 420.000.000 (d)3) (ld) -Bi€nphi don vimOl:85.000 +4.000 - 3.000+2.000 = 88.000 (dlsp)- San luong cin tieu thUde dat 101nhufrnmuc tieu'SanluQ'llg 300.000.000 + 900.000.000