T h S H U Y N II L I - T h.S N G U Y E N K H A C t A M HiOu dinh : TS V O V A N NHI G ia n g v icn K h oa Ke toan - K iem toan Tru’cfng Dai H oc K inh Te TP H o Chi M inh HE THONG BAI TAP VA BAIGIAI n i i A x u A t 15A n t h o n g k e HE THONG BAl TAP VA BAl GIANG KE TOAN QUAN TRI Th.S HUYNH LO l - Th.S NGUYEN KKAC TAM Hieu dinh: TS VO VAN NHI Chiu track nhiem xuat ban CAT VAN THANH Bicn tap : H OANG NGOC Si'fa ban in : TH AO NGUYEN Bia : TRUNG NGUYEN N H A X U AT BAN TH O N G KE 98 Thuy Khue - Ba Dinh - Ha N5i DT : 8257290 I 335 - 9 - 0 T K 200 In 1.000 cuon, kho 14,5 x 20,5 cm tai Xi nghiep In so Giay dang ky ke hoach xuat ban so 74-99/XB-Q LXB Cue xuat ban cap 9-02-2001 In xong va nop lUu chieu thang 11 nani 2001 Th.s HUYNH LCfl - Th.s NGUYEN KHAC TAM Hi£u dinh: TS VO VAN NHI GV Khoa Ke toan Kiem toan - DH Kinh te TP.HCM HE THONG BAI TAP vA bAi giAi k e t o A n qu A n t r i • • nhA xu at ban thong \ KE - 2001 LoTi noi dau Ke toan quart tri la phan he thuoc he thong thong tin ke toan co vi tri va tac dung rat quan trong cdng tac quan ly, dieu hanh cdc to chlic, doanh nghiep, d&c biet la cdc to chtic doanh nghiep co quy mo lan, hoat dong da link vtic pham vi rong Mac du ke toan quan tri da dtioc cac to chtic doanh nghiep a ntidc ta sii dung de cung cdp thong tin til rat lau nhitng viec sil dung mang tinh tti phat, xudt phat til yeu cau noi tai va kha nang am hieu, ting dung cua cdc nha chuyen mon Ke toan quan tri chiia tra m ot he thong khoa hoc de lam cong cu ho tra co hieu qua cho cong tac quan ly, dieu hanh cua cdc nha quan tri a cdc cdp khdc Trong llnh vile dao tao thi mon hoc ke toan quan tri m&i chi ditoc dila veto giang day may nam gan day a mot so trildng dai hoc, cao dang dao tao cdc chuyen nganh ve kinh te - quan tri kinh doanh Tuy nhien viec dao tao rong ve ly thuyet, chila de cap nhieu den cdc bai tap tinh huong de giup sinh vien co dieu kien nghien citu itng dung nhdm ndm chdc noi dung mon hoc va co the van dung ditoc thile te nhitng kien thile da dtioc tiep thu Vai mong muon gop phan ho tro cho cdc ban sinh vien va cho cdc doc gia co tai lieu tham khao de tint hi$u, nghien cihi va thile hanh ke toan quan tri qua cdc tinh huong cu the, chung toi bien soan cuon H E THONG B A I TAP VA B A I GIAI KE TOAN Q U AN TRI Noi dung cuon sach dtioc bien soan theo trinh til ttiang ting v&i cuon ke toan quan tri da dtioc xudt ban Trong titng chitong, ben earth cdc cau hoi, bai tap ve cdc tinh huong, co nhilng cau hoi dung de on tap noi dung mon hoc Rat mong don nhan y kien dong gop, xay dting cua ban doc Cac tac gia CHI/0NG IMHfflMG VAN DE CHUNG VE KE TOAN QUAN TRI Cau 1: Ke toan quan tri co the ap dung chu yeu o nhdng to chdc nao dudi day: a Cac to chdc vdi muc tieu lqi nhuan b Cac co quan chdc nang nha nUdc c Cac to chute nhan dao d Tat ca cac to chute tren Cau 2: Ke toan quan tri cung cap thong tin chu yeu cho nha quan tri thi/c hien chute nang: a Lap ke hoach b To chute thiJc hien c Kiem tra, danh gia d Ra quyet dinh e Cho tat ca cac chufc nang tren Cau 3: Sii ddi cua ke toan quan tri nhkm giai quyet thong tin: a Kiem tra tinh hinh kinh te - tai chinh d doanh nghiep cua cac co dong b Kiem soat tinh hinh kinh te - tai chinh a doanh nghiep cua co quan quan ly chdc nang c Xac dinh thong nhat ve tai san, nguon von, chi phi, thu nhap va lqi nl^uan cua cac cong ty kiem toan d Nhu cau thong tin cho cac nha quan tri m oi trudng canh tranh mdi, sir tu dong hoa cang cao hoat dong cua doanh nghiep va toe phat trien doanh nghiep cang nhanh Cau 4: Ddi tUOng sii dung thong tin ke toan quan tri chu yeu la: a Nha quan tri d cac cap to chdc b Cac co quan quan ly chdc nang cua nha nude c Cac to chtic dau tif tai chinh d Cac chu no cua doanh nghiep Cau 5: B&c diem thong tin cua ke toan quan tri: a Tuan thu nhting quy dinh ve mat dinh tinh, dinh lifong cua nguyen tic , chuan miic ke toan b Tuan thu nhting quy dinh chinh sach ke toan thong nhat nha nude ban hanh c Luon luon the hien bang gia phi thuc te va doi hoi chinh xac tuyet doi d B at tarn den tUcfng lai va thudng doi hoi cao ve tinh linh hoat, kip thdi, htiu l'ch Cau 6: Bao cao ke toan quan tri the hien thong tin kinh te tai chinh: a O pham vi toan bo doanh nghiep m ot thoi ky b Theo tifng m at hang, t t o g khla canh hoat dong cua doanh nghiep dap ting nhu cau thong tin cua nha quan tri c Hoat dong cua toan doanh nghiep tting thdi diem d Ve thu nhap, chi phi, lqi nhuan cua doanh nghiep tting thdi ky Cau 7: Bao cao ke toan quan tri dirge lap vao thcri diem: a Khi ket thuc nien ke toan b Khi ket thuc quy c Khi co quan quan ly chtic nang yeu cau kiem tra d Khi nha quan tri can thong tin thuc hien cac chtic nang quan ly Cau 8: Ke toan quiSn tri la m ot chuyen nganh ke toan: a Doc lap vdi ke toan tai chinh b Cung vdi ke toan tai chinh t h j - z it — - - "P thong tin kinh te - tai chinh cua m ot to chtic c Thuoc bo phan cua ke toan tai chinh nhSm cung cap thong tin chi tiet ve tinh hinh kinh te - tai chinh cua m ot to chtic qua khti d Cung cap thong tin de lap ke hoach Cau 9: Ke toan quan tri thudng dtfoc thiet ke thong tin dudi hinh thtic: a So sanh b Phuong trinh, d6 thi c Dii bao, ifdc ltfqng theo cac mo hinh quan ly d Tat ca cac dang tren Cau 10: Ke toan quan tri thudng duoc: a Xay dung va chuan hoa chinh sach ke toan thong nhat b Xay dung va ap dung thong nhat pham vi nganh c Xay dung phu hop vdi dac diem kinh te ky thuat va yeu cSu quan ly rieng tdng doanh nghiep d Xay dung theo yeu clu kiem soat cua hoi dong quan tri Cau 11: Noi dung ke toan d m ot doanh nghiep bao gom: a Ke toan chi tiet va ke toan tong hop b Ke toan tai chinh va ke toan quan tri c Ke toan von b^ng tien, ke toan no phai thu, ke toan nguyen vat lieu, ke toan tai san co dinh, ke toan tien luong va cac khoan trich theo li/ong, ke toan chi phi san xuat va gia san pham, ke toan doanh thu, ke toan ket qua hoat dong san xuat kinh doanh, ke toan ket qua hoat dong tai chinh, ke toan ket qua hoat dong bat 10 CHl/ONG BANH GIA TRACH NHIEM ■ TRUNG TAM QUAN LY 12 LY THUYET: Hau 1: Trung tam trach nhiem cua mot to chufc chinh la: a M ot bo phan cua co cau to chufc san xuat kinh doanh b/ M ot bo phan cua co cau to chufc quan ly c M ot don vi san xuat kinh doanh thuoc to chufc d M ot phdng ban quan ly cua to chufc Cau 2: Quyen han va tr&ch nhiem nao sau day thuoc trung tam chi phi: a /Quyet dinh ve chi phi vat tif, chi phi nhan cong, bien phi sdn xuat kinh doanh khad va dinh phi san xuat kinh doanh b Quyet dinh ve von dau tii tai san co dinh c Quyet dinh ve ngan sach quang cao d Quyet dinh ve loi nhuan cua phiiong an sdn xuat Cau 3: Quyen han va trdch nhiem nao sau day thuoc trung tam doanh thu: a Quyet dinh so' liigng san pham thu mua va tieu thu b Quyet dinh don gid ban sdn pham c Quyet dinh chinh sach chiet khau ban hang d Quyet dinh chi phi liiu thong hang hoa Cau 4: Quyen han va trach nhiem nao sau day thuoc trung tam kinh doanh: a Quyet dinh ve chi phi vat tii, chi phi nhan cong, bien phi sdn xuat kinh doanh khac va dinh phi •sdn xuat kinh doanh b Q u y e t dinh ve von dau tii tai san co dinh q Q u y e t dinh v i ngan sach quang cao 129 d Quyet dinh ve lgi nhuan cua pnucmg an san xuax e Quyet dinh so liigng san pham thu mua va tieu thu f Quyet dinh don gia ban san phSm g Quyet dinh chinh sach chiet khau ban hang, h Quyet dinh chi phi liiu thong hang hoa Cau 5: Quyen han va trach nhiem nao sau day thuoc trung tam d§u tii: a^Quyet dinh dau tii dai han b Quyet dinh chien liioc san xuat kinh doanh c Quyet dinh thu mua nguyen vat lieu, tuyen dung lao dong, liia chon khach hang cung ling dich vu cho nhu cau san xuat kinh doanh hang ky, hang nam d Quyet dinh chi phi quang cao, tiep thi, khuyen mai hSng nam Cau 6: Nhting chi tieu nao sau day la co so de danh gia qua trung tam chi phi: a Chenh lech so liigng san pham san xuat b Chenh lech chi phi san xuat c Chenh lech so liiong san pham thu mua tieu thu d Ty le lgi nhuan tren von e Ty le lgi nhuan tren chi phi f Ty le lgi nhuan tren doanh thu licrc tinh Cau 7: Nhting chi tieu nao sau day la co so de danh gia qua trung tam doanh thu: a Chenh lech doanh thu b Chenh lech san liigng thu mua, tieu thu c Chenh lech don gia ban 130 d Ty le lgi nhuan tren doanh thu e Ty le lgi nhuan tren von f Ty le chi phi thu mua, bdn hang tren doanh thu Cau 8: Nhufng chi tieu nao sau day la co so ddnh gia qua trung tam kinh doanh: a Chenh lech doanh thu b Chenh lech san lirgng thu mua, tieu thu c Chenh lech don gia ban d Ty le lgi nhuan tren doanh thu e Ty le lgi nhuan tren von f Ty le chi phi thu mua, ban hang tren doanh thu g Chenh lech so lirgng san pham san xuat h Chenh lech chi phi san xuat i Chenh lech so lirgng san pham thu mua, tieu thu j Ty le lgi nhuan tren chi phi Cau 9: Nhufng chi tieu nao sau day la co so danh gia qua trung tam d£u tiT: a Ty le hoan von d£u tir (ROI) b Lgi nhuan lai c Chenh lech chi phi, chenh lech doanh thu d He so vong quay tai san C au 10: Theo che ke toan hien nay, nhufng ty le nao sau day la ty le ROI: a Ty le gitia lgi nhuan triTdc thue thu nhap doanh nghiep vdi von san xuat kinh doanh binh quan b Ty le giufa lgi nhuan sau thue thu nhap doanh nghiep vdi von san xuat kinh doanh binh quan 131 c Ty le gitia lgi nhuan trUdc thue thu nhap doanh nghiep va lai vay vdi von san xuat kinh doanh binh quan d Ty le gitfa lgi nhuan sau thue thu nhap doanh nghiep va khau hao vdi von san xuat kinh doanh binh quan Cau 11: Nhufng giai phap nao sau day thudng dung de gia t&ng ty le ROI: a TSng so lugng san pham tieu thu va giti nguyen gia ban b Tang gia ban va giti nguyen san lugng tieu thu c Tiet kiem chi phi vat tu, lao dong dich vu hoat dong san xuat kinh doanh d Thanh ly, nhugng ban tai san co dinh khong can dung, khong hieu qua e Md rong quy mo san xuat kinh doanh va dau tu, mua sSm mdi tai san co dinh f Ap dung he thong quan ly hang ton kho kip thdi (JIT) Cau 12: Nhtfng giai phap nao dutii day co the dung de khac phuc han che cua chi tieu ROI danh gia qua cua trung tam dau tU: a Xem xet va cung co nhufng co hoi dau tu thuan lgi tuong lai b Tang nhanh kha nang luan chuyen von c Phan cap trach nhiem ve hieu qua sU dung von d cac bo phan d Xem xet lgi nhuan de lai e Han che viec dau tu nhufng cong nghe, m ay moc co k h a nang thu hoi von cham Cau 13: NhUng giai phap nao sau day se tac dong gia tang ldi nhuan de lai: 132 a Tang quy md dau tii, quy mo san xuat kinh doanh dong thdi vori t&ng mufc loi nhuan b T ang ty suat loi nhan tren von va giuf nguyen von san xuat kinh doanh c T&ng ty le loi nhan tren von va gia tang von san xuat kinh doanh vdi ty le nho hon d Tang ty le loi nhan tren von va gia tang von san xuat kinh doanh vdi ty le ldn hon C au 14: M ot cong ty trach nhiem hufu han co cau to chiic san xuat kinh doanh nhii sau: • M ot ban giam doc g6m cac vien gop von • M ot phong ky thuat san xuat triidng phong quan ly • M ot phong tai chinh - ke toan triidng phong quan ly M ot phong to chiic - hanh chinh triidng phong quan ly- • Bon cufa hang triic thuoc cong ty co nhiem vu nhan hang tCr co phan xiidng san xudt de tieu thu mot ciia hang tri/dng phu trach • Hai sieu thi mdi sieu thi mot giam doc kinh doanh dieu hanh diigc phan cap m ot phan von va co nhiem vu nhan hang tCr cac phan xiidng va mua ngoai d§ tieu thu • Sau phan xiidng san xuat vdi phan xiidng mot mot quan doc quan ly, phan xiidng va phan xiidng mot quan doc quan ly, phan xiidng 4, phan xiidng 5, phan xiidng m ot quan doc quan ly • M ot chi nhanh kinh doanh d midc ngoai giam doc chi nhanh quan ly diigc sii phan cap mot phan von va chiu trdch nhiem nhan hang td ntfdc cua cong ty, thu mua hang hoa ben ngoai de kinh doanh Theo tai lieu tren so liigng trung tam trdch nhiem cua cong ty 133 bao gom: a trung tam trach nhiem b 10 Trung tam trach nhiem c 13 trung tam trach nhiem d 14 trung tam trach nhiem e 16 trung tam trach nhiem Cau 15: Nhufng thay doi nao sau day anh htfdng den cac trung tam trach nhiem tai doanh nghiep: a Nha ntfdc thay ddi luat thue thu nhap, thue gia tri gia tang b Nha ntfdc thay doi luat lao dong c Thi trtfdng vat ttf, lao dong thay doi d Doanh nghiep thay doi co cau to chtfc san xuat e Doanh nghiep thay doi co cau quan ly kinh doanh f Doanh nghiep thay doi stf phan cap quan ly von doanh nghiep g Doanh nghiep phat hanh them co' phieu de huy dong them von Cau 16: Giai thich khai niem ke toan trach nhiem quan ly Tac dung cua no ddi vdi cong tac quan ly, dieu hanh doanh nghiep Cau 17: Trinh bay stf anh htfdng cua quy md doanh nghiep va co cau td chtfc DN den viec thtfc hien ke toan trach nhiem quan ly I BAI TAP: Bai 1: Cong ty co phSn IK co co cau to chtfc quan ly nhtf sau: 134 Hoi dong quan tri xem xet ve chien ltfoc san xuat kinh doanh va dSu ttf • M ot ban giam doc nhan von va thiic hien chien liiOc san xuat kinh doanh cua cong ty • chi nhanh hach toan doc lap, moi chi nhanh giam doc chi nhanh chiu trach nhiem , triic thuoc cong ty co nhiem vu tiep nhan von tti cong ty thiic hien san xuat kinh doanh • Sieu thi m ot ctia hang triidng quan ly chung, triic thuoc cong ty va co nhiem vu tiep nhan hang hoa tti cac phan xiidng san xuat de tieu thu phan xiidng san xuat m ot giam doc san xuat phu trach chung, triic thuoc cong ty va co nhiem vu san xuat M ot trung tam nghien ctiu giam doc trung tam phu trach, triic thuoc cong ty, htfting ngan sach cap phat va co nhiem vu nghien ctiu cac ting dung cong nghe mdi san xuat kinh doanh Y eu cau: To chtic cac trung tam trach nhiem, cac chi tieu danh gia qua tting trung tam trach nhiem va ve bieu lien lac B 2: Theo tai lieu ve chi phi san xuat d phan xtfdng san xuat cua m ot cong ty nhii sau: Tai lieu ve bien phi san xuat: Yeu to San lugng chi phi san xuS't Djnh mUc luong (tinh theo san phS’m) Djnh mifc gia (tinh theo don vi luong) DU toan Thuc te Du toan Tht/c te NguyGn v5t chinh 2.OOOsp 2.1 OOsp 5kg 4,8kg 2.000(1 2.1 OOd Nh5n cfing true tiep 900sp 1OOsp h 4,1 h 1.0000 1.0500 NhSn cOng giSn tiep 900sp 2.1 OOsp h 2,2 h 8000 820d N3ng lU0ng 900sp 2.1 OOsp kwh 5,3kwh 400(J 4100 Di/ toan Thi/c te 135 Tai lieu ve dinh phi san xuat: Du toan T h u c td Chi phi bp phan quan ly san xuS't 000 OOOd 200 OOOd Chi phi c6ng cu san xu§t 000 OOOd 2.400 OOOd Chi phi khS’u hao 000.OOOd 6.100 OOOd Chi phi bao hiem 1.500 OOOd 500 OOOd Chi phi hanh chinh 500 OOOd 200 OOOd 3.000 h - 000 h 4,200 h Chi tieu C6ng su3t hoat d£mg may moc thifit bi 2h Dinh mifc tifiu chuan ve so gid may cho m6i san pham: Gia ca tieu thu: • Dtf toan: 24.OOOd • Thiic te: 25.OOOd Cho biet ky khong co nhieu bien dong ve gia ca va t to, lao dong va cong ty van bao dam chat liigng cung nhu dieu kien san xuat, tuyen dung, thu mua Y e u ca u : Danh gia trach nhiem trung tam chi phi B a i 3: Theo tai lieu ve tinh hinh tieu thu d cac ciia hang he thong phan cap quan ly m ot ciia hang triiong phu trach thuoc mot cong ty nhii sau: Bq phan va San luqng tiSu thy san pham Ke hoach Don gia ban (d/spj Thuc Ke Thuc te hoach te - - - - San pham A 1.000 000 40 42 sn ~ ju 52 - San pham B 1.200 1.200 50 50 50 64 - San pham C 2.000 2.000 80 85 100 105 - - - Sieu thi so Sieu thi so 136 Gia don vi Ke hoach Thuc te - San pham A 500 500 40 45 ' 50 55 - San phSm D 2.500 2.500 70 70 80 78 - San pha’m F 1.000 1.000 100 110 120 125 Y e u cau: Danh gia trach nhiem trung tam doanh thu Bai 4: M ot chi nhanh doc lap triic thuoc cong ty ABC vdi tai lieu nhii sau: Tai lieu ve doanh thu, chi phi, loi nhuan Dan vi: 1.000 d Chi tieu Dg toan Doanh thu Thiic te 1.000.000 1.200.000 Gia von 700.000 800.000 Chi phi ban hang 120 000 130.000 80.000 80.000 Chi phi qucin ly doanh nghiep M ot so chi tieu ve von san xuat kinh doanh cua chi nhanh: Dan vi: l.OOOd Dy toan Thiic te - - Gia goc: 440.OOOd 620.000 Gia phi dieu chinh 40.OOOd 40 000 - - Gia goc: 650.000 700.000 Gia phi dieu chinh 50.000 80.000 Np phai tra 450.000 500.000 Von scl hOu 650.000 Chi tieu Von iiiu dpng va dau tii ng5n han Von co djnh va ddu ta dai han , 700.000 Y eu cau: Danh gia trach nhiem trung tam kinh doanh Bai 5: Theo tai lieu cua m ot cong ty nhii sau: Bao cao cua phan xiidng san xuat I: (phan xiidng san xuat san pham chuyen giao cho sieu thi A de tieu thu): Chi tiSu Ke hoach Thiic te Bien phi san xuat 10.000 OOOd 12.000.OOOd Dinh phi san xu5't 5.000.OOOd 5.760.OOOd 1.000 sp 1.200 sp So lugng san pham 137 I Bao cao tinh hinh ban hang d sieu thi A: Chi tieu Ke hoach Thgc te 1.000 sp 200 sp 950 sp 1.100 sp Tinh hinh tieu thu hang hoa nhan ti/ san xuS't • So luong hang hoa nhSn to xudng san xuat - So luong hang hoa tieu thg 18 OOOd/sp j 18 OOOd/sp ■Don gia ban Tinh hinh tieu thu hang hoa mua ngoai - So luong hang hoa mua ngoai So luong hang hoa tieu thy 2.000 sp 2.400 sp 2.000 sp 2.400 sp Don gia von 10.OOOd/sp j Don gia ban 15 OOOd'sp 15 OOOd/sp 10.200d Chi phi cua bo phan ban hang Bien phi ban hang 2% Gia ban 2% Gia ban Djnh phi ban hang 5.000 0000 5.200 OOOd Bao cao tinh hinh hoat dong san xuat kinh doanh d chi nhanh doc lap thuoc cong ty: Chi tieu Ke hoach Doanh thu Thgc te 20.000.0000 i 25.000 OOOd 10.000 OOOd 11 000 OOOd 8.000 OOOd 000 OOOd l.OOO.OOOd 500 OOOd Chi phi quan ly bO phSn 800 OOOd 000 OOOd V6n san xuat kinh doanh 10.000 OOOd 12 000 OOOd Gia von hang ban Gia mua Gia san xuat Chi phi ban hang Von sd htfu (theo su phSn cS'p quan ly) 6.000.OOOd | 8.000 OOOd Bao cao d bo phan quan ly cong ty: Chi tieu Ke hoach Thgc te Chi phi quan ly hanh chinh 4.000 OOOd 000 OOOd Von san xu&t kinh doanh toan cong ty 25 000.OOOd 30.000.OOOd Von so hQu cong ty (bao gom ca von chi nhanh dOc lap) 10.000 OOOd 12 000.000'’ 138 I T on g chi phi khau hao tai san co dinh d to&n cong ty vori ke hoach va thiic te deu la 3.000.OOOd Thue thu nhap doanh nghiep thue suat 32% Ty le hoan von ROI theo sii cam ket vdi co dong la % Yeu cau: Danh gia trach nhiem trung tam dau tii Bai 6: Anh chi dien vao X theo so lieu bang ke sau nhufng thong tin thich hop va giai thich sii bien doi loi nhuan cua doanh nghiep qua cac nam: Dan vi: 1.000 dong Chi tieu N3m 1998 N3m 1999 Nam 2000 N3m 2001 1.Doanh thu 1.000 2.000 X 4.000 Bi§'n phi X 1.000 1.250 2.000 S6' du dam phi 500 X 1.250 2.000 Djnh phi 600 600 X 1.200 L(?i nhuan -100 X 500 X X 4.000 5.000 8.000 8% 8% X 8% Ty l§ ROI thuc t§' - 2,5% 10% 10% 10% 10 LqJi nhuan de l?i - 80 100 X V6'n hoat d$ng Ty l£ ROI ti§u chuin Bai 7: Cong ty AB co tai lieu ve tinh hinh san xuat kinh doanh thiic te nhii sau: Chi tigu Don gia ban Big'n phi s^n xuat kinh doanh m6i san pha’m Tdng dinh phi san xuat kinh doanh San pha’m A San pha’m B 1.000d 2.OOOd 600d 1.500d 4.000.OOOd 139 Yeu cau: Tinh san luong va doanh thu hoa von Trong nam ke hoach cong ty m ong muon ROI la 12% Tinh san luong de cong ty dat tieu chuein Bai 8: Theo tai lieu thu thap tU cong ty nhu sau: Bern vi l.OOOi COng ty A C6ng ty B C6ng ty C Doanh thu 10 000 000 20 000 000 25 000 00C Gia v6n 000 000 15 000 000 16.000 00C Chi phi ban hang 000.000 500 000 000.000 Chi phi quan ly hanh chinh 1.000.000 000 000 500.000 KhS’u hao 2.000 000 5.000 000 000.000 Thue suat thue thu nhap DN 25% 32% 32% Ty l§ hoan von mong muon (ROI) 12% 12% 12% 10 000.000 18 000 000 20.000.00C Chi tieu Von san xuSt kinh doanh binh quSn ky Y eu cau: Tinh chi tieu ROI cua tUng cong ty Tinh chi tieu loi nhuan de lai (RI) cua tUng cong ty Neu cung tang doanh thu len 20%, ty gia von, chi ph ban hang, chi phi quan ly hanh chinh, khau hao, von sar xuat kinh doanh, thue thu nhap doanh nghiep, ty le hoan von khong thay doi thi cong ty nao co kha nang tao ty le hoan von tot hon, giai thich Neu cung tang von 10%, tang doanh thu 20% ty gia von, chi phi ban hang, chi phi quan ly hanh chinh, kha^ hao, thue thu nhap doanh nghiep, ty le hoan von khoni thay doi thi cong ty nao co kha nang tao loi nhuan d; lai tot hon, giai thich i lai 9: Theo tai lieu thong ke tinh hinh hoat dong san xuat kinh doanh cua m ot cong ty qua cac nam nhii sau: Nam X NSm X+1 NSm X +2 1.000.000 2.000.000 2.500.000 Bi6'n phi s in xuS't kinh doanh(d.vj OOOd) 600.000 300.000 1.800.000 Djnh phi Scin xuS't kinh doanh(d.vj l.OOOd) 250.000 300.000 400 000 - - - V6'n liiu dOng (ddn vj l OOOd) 300.000 400.000 500.000 Vifn ctf djnh (ddn vj OOOd) 500.000 500.000 500.000 Ty 10 hoSn v6'n (ROI) ti6u chuln 10% 12% 14% Thufi' suat thu£ thu nh§p doanh nghiep 32% 32% 32% Chi ti§u Doanh thu (don vi OOOd) Vfl'n ho?t dfing san xuS't kinh doanh Trong d6 khS'u hao hang nSm 50.000.OOOd Yeu cau: Tinh ty le ROI va RI thiic te cua tiing nam Tinh ty le ROI nam X + vdi nhufng dii tinh thay doi mot so yeu to nhii sau: a T5ng doanh thu len 20% b T^ng dinh phi 5% c TSng von ltfu dong 10% d Bdu tii m ot tai san co dinh nguyen gia 10.000.OOOd va ty 1$ khau hao 20% Tai san co dinh diigc tai trg 60% tii quy dau tii phat trien cua doanh nghiep va 40% tCr vay dai han ngan hang Trong nSm X + , de dat diigc ty le hoan von ROI thgc te la 15% vdi von san xuat kinh doanh khong thay doi so vgi n^m X + thi doanh so cua cong ty la bao nhieu Cho biet miic hoat dong cua cong ty chiia anh hudng den thay ddi dinh phi 141 B a i 10: Cong ty ABC vdi cong suat san xuat, tieu thu tti 800.000 san pham - 1.200.000 san pham Theo tai lieu tinh hinh san xuat kinh doanh thuc te sau: Doanh thu va chi phi san xuat kinh doanh NSm X Nam X +1 Chi phi nguygn vSt li§u trgc tiep 000 OOOd 11 ooo.oo.oe Chi phi nh§n cong trgc tiep 4.500 OOOd 500 000! 900 000 100 00r Chi phi san xuat chung 000 OOOd 500.000! Dinh phi ban hang, quan ly doanh nghiep 3.200 OOOd 3.200.000! San luong san xuat tieu thg 900.000 sp 100.000 5f 30d/sp 30d/s: Bien phi ban hang Don gia ban Chi tiet von san xuat kinh doanh Nam X N3m X + Tai san luu dong 4.000.OOOd 000 OOOd Tai san co dinh 6.000 OOOd 000 OOOd Thue suat thue thu nhap doanh nghiep 32% Y eu cau : Tinh ty le ROI va RI Cho biet ty le ROI tieu chuan la 10% Trong nam X+3 cong ty du tinh mUc loi nhuan trudc thue mong muon la 8.000.OOOd va von san xuat kinh doanh khong thay doi Anh chi cho biet mUc doanh thu de cone ty dap Ung dieu kien Tinh ty le ROI, RI ciia cong ty va giai thich tinh hinh tan| giam cac chi tieu voi du kien: dau tu them mot dachuyen may moc thiet bi mdi 5.000.OOOd voi von vay da han ngan hang, ty le khau hao la 40%, san luong tieu th1.500.000 san pham 142