Ke Toan Quan Tri 2-2-7088

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K TON QUN TR 2

TRN B TR

i hc Cn Th

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Phn b chi ph cho cc b phn phc v

Thit lp nh mc chi ph

K hoch linh hot v phn tch bin ng chiph

nh gi sn phm, dch v

Hoch nh vn u t di hn

Lp v phn tch bo co ti chnh

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3

Ch : phn b chi ph cho cc b

phn phc v

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1. Cc nguyn tc chung phn b chi phgin tip n i tng chu chi ph.

2. Cc vn lin quan la chn cn cphn b.

3. Phn b cc chi ph bn trong t chc sdng phng php trc tip, phng phpbc thang, phng php hn hp

4. Phn b chi ph theo cch ng x

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B phn chc nng

-Thc hin mc tiu trng tm ca t chc+ Ca hng ca cng ty thng mi+ Phn xng+ Phng tn dng+ B phn khm bnh

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B phn phc v

-Khng gn trc tip vi b phn chc nng

-H tr cho b phn chc nng+ Phng k ton+ Phng thu mua+ Phng t chc+ Cn tin

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Phn b chi ph dng thu thp v boco chi ph cc ngun lc cung cp v sdng cho sn xut v cc qu trnh kinhdoanh.

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Cu trc chi ph cho bt k i tng chi ph no

Chi ph trc tip

Chi ph gin tip(bao gm chi ph sn xut chung)

Tng chi ph

+

=

Chuyn vo

Phn b

? Tnh chnh xc

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Cc b phn phn b chi phQu trnh chuyn chi ph gin tip n i tng chu chiph xc nh gi thnh.Trong cc cng ty ln cnhiu bc phn b- s phnb ny lin quan n gi ni b hoc gi chuyn i.

1. Cp tng cng tychi ph ca vn phng tng cng ty phn b cho

cc n v trc thuc.

2.Bn trong cc b phnchi ph ca cc b phn c phn b cho cc b

phn khc xc nh cc ngun lc phn b ln nhau.

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Ti sao phi phn b chi ph?

Cc l do phn b:

1. Xc nh gi thnh cho sn phm, dch v hoc cc b

phn.

2. Gip ngi qun l hiu cc nh hng kinh t ca ccquyt nh

3. Nhc nh cc ngi qun l rng chi ph gin tip tnti v thu nhp phi b p cc chi ph .

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Ti sao phn b chi ph?

4.Khuyn khch s dng cc ngun lc chung mt cchtit kim.

5. Khuyn khch mt m hnh s dng cc ngun lc phnb chi ph theo s gi lao ng, khuyn khch gim thigian lao ng.

6. Kt hp vi cc i hi bn ngoi nh chi ph sn phmtn kho.

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La chn cn c phn b-Mc s dng ca b phn chc nng-Mc li ch trc tip m cc b phn phc vmang li-Din tch hoc mc trang b-R rng, d hiu

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B phn phc v Cn c phn b

Phc v di t ca cng tyhng khng

S ln bay

Cn tin S lng cng nhn vin

Bo v Din tch chu trch nhim

K thut, k hoch S h lao ng trc tip

K ton S h lao ng, s lng khch hng phc v

ng lc Nng lc phc v

T chc nhn s S lng nhn vinQun l x nghip Tng s h lao ng

Bo tr S h my

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K ton trch nhim

..chuyn cc chi ph n cc b phn nh chi nhnh v nim ngi qun l c trch nhim vi kt qu ca bphn.

Cc loi trung tm trch nhim

Trung tm chi ph: chi ph

Trung tm li nhun: doanh thu v chi ph

Trung tm u t: li nhun v thu hi vn u t

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Ti sao phi phn b chi ph gin tip cho cc trung tm trchnhim?

Gip ngi qun l hiu c cc nh hng t ccquyt nh

VD: tin in s tng khi s dng cho n sn tennis Khuyn khch s dng cc ngun lc nh hoch nh

VD: tng gim c mun cc b phn tham vn i qun lchi ph mi bng cch khng phn b chi ph ny chocc b phn nm u.

Xy dng h thng chi ph sn phm.

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Qutrnhphnbchiphxc nh tng chi ph cho cc b phn

ChiphtrctipcabphncungcpdichvB

BphncungcpA-Tngchiph=

ChiphtrctipcabphncungcpdichvA

+Chiphphnbcaccbphncungcpkhc

Chiphtrctipcabphn

cungcpdichvA

ChiphtrctipcabphncungcpdichvC

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Qutrnhphnbchiphxc nh gi thnh sn phm

Chi ph trc tip ca b phncung cp dich v A

B phn sn xut - Tng chi ph =

Tng chi ph ca b phn sn xut+ Chi ph phn b cho cc b phn cung cp

Sn phm/Dch v

Chi ph trc tip ca b phncung cp dich v B

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La chn cn c phn b

Chi ph trc tip ca b phncung cp dich v A

B phn sn xut - Tng chi ph =

Tng chi ph ca b phn sn xut+ Chi ph phn b cho cc b phn cung cp

Sn phm/Dch v

Chi ph trc tip ca b phncung cp dich v B

(bc ny l tu )

???

?

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Lachncncphnb

Nguyn nhn - nh hng:Li ch nhn c chng trnh qung coCng bng

Kh nng gnh vc chi phCch ng x - cn c ng x c chn thay i hnh ng

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Cng thc phn b chi ph

chi ph c phn b

Tng mc s dng ca tiu thc phn b= t l phn b

Chi ph tnh cho i tng chu chiph da trn mc s dng tiu thcphn b ca n

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Ngi qun l phi quyt nh cu trc phnb nh th no da trn:

1. S lng vng chi ph.

2. T l phn b (c nh hay thay i)3. Chi ph k hoch hay thc t4. Mc s dng tiu thc phn b thc t hay

k hoch

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Mt s lu khi phn b

- Da vo mc d ton ca chi ph v cn c phn b

- i vi b phn phc v l trung tm li nhun, chi phn

b nhng chi ph cha c b p

- Chi ph tng cng s khng thay i bt chp hnh thc

phn b

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Cc phng php phn b

Trong doanh nghip c cc b phn cung cp dchv cho cc b phn khc. Vng chi ph ca mi bphn l i tng chi ph ca nhau. Lm sao

nhn ra cch phn b cho cc chi ph gin tip.1. Phng php trc tip2. Phng php bc thang3. Phng php hn hp

La chn phng php l phn bit i tngtrong qu trnh phn b.

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B phn phc v & b phn chc nng

B phn phc v

i bo tr thit b

i qun l cht lng

i thu mua

B phn chc nng

Phn xng 1

Phn xng 2

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Phng php trc tip

Gi nh rng b qua tt c cc chi ph cung cp ln nhaugia cc b phn dch v

B phn dch v A

B phn dch v B

B phn dch v C

Phn xng A

Phn xng B

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Phng php bc thang.

B phn dch v 1

B phn dch v 2

B phn dch v 3

Phn xng A

Phn xng B

gi nh rng c s phn b chi ph gia cc bphn phc v ln nhau theo cch lin tip

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Phng php hn hp.

B phn dch v A

B phn dch v B

B phn dch v C

Phn xng A

Phn xng B

Tha nhn mi chi ph cung cp ln nhau

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Phn b chi ph theo cch ng x

Chi ph b phn phc v c tch ra thnh nhph v bin ph

Ch n tnh hp l gia cc b phn khi phn

bC th da vo chi ph k hoch phn b nhmhn ch vic BPCN nhn chi ph bt hp l t s

yu km ca BPPV

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Phn b bin ph

T l vi mc dch v thc hin

C tnh cht trc tip

Phn b u nm th s lng dch v cung cp

l s k hoch Phn b cui nm th s lng dch v cung cp

l s thc t

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Phn b nh ph

BPPV c thnh lp trn c s nhu cu dtnh ca cc b phn

Phn b da vo nhu cu d tnh ban u

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Mt s lu

Cc chi ph bt bin v kh bin ca BPPV phic phn b ring r

CPKB phi c phn b theo PVH iu khins pht sinh ca chi ph

BPBB phi c phn b theo tng cng khilng hot ng d kin theo nhu cu lc caoim hoc bnh qun

Phn b theo k hoch Mi bin ng gia CP k hoch v thc t sc gi li trng BPPV phn tch

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Ch : nh mc chi ph

Gii thiu

Cng dng ca chi ph nh mc

Nguyn tc xy dng nh mc tiu chun PP xc nh chi ph nh mc

Xy dng nh mc cho cc loi chi ph

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nh mc chi ph

nh mc:k hoch chi ph cho mt n vSP, cho bit cn bao nhiu chi ph SX ramt n v SX di cc iu kin SX hiu qu.

nh mc: thang im o lng vic thchin chi ph

nh mcc tnh ton v xy dng datrn cc phn tch k thut, thng k hi qui t

cc d liu lch s v cng ngh v chi ph

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ngha ca nh mc

nh mc- h thng thng tin hu ch ca k ton, c s

ca cc quyt nh qun tr

- gip cho phn tch hot ng kinh doanh tr nnthuyt phc

- l hot ng thng xuyn c quan tm tidoanh nghip

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nh mc vs. D ton

nh mc c lp cho tng n v sn phm,dch v

D ton c lp cho ton b sn lng

D ton c xy dng cn c trn cc nhmc tiu chun

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L c s doanh nghip lp d tonhot ng

Gip cho cc nh qun l kim sot

hot ng KD ca DN v chi ph nhmc l tiu chun, c s nh gi .

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Gp phn thng tin kp thi cho cc nhqun l ra quyt nh hng ngy

Gn lin trch nhim ca cng nhn i vivic s dng nguyn vt liu sao cho titkim

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Tiu thc xy dng nh mc

Lng nh mc: bao nhiu lng to ra mtn v sn phm

Gi nh mc: n gi ca lng c s dng to ra mt n v sn phm

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Cc hnh thc nh mc

nh mc l tng - nh mc c th t ctrong nhng iu kin ti u

nh mc thc t - nh mc cao nhng c tht c, cho php thi gian ngng my, nghngi hp l, thc trch nhim y

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Phng php xc nh chi ph nh mc

Phng php k thut

Phng php phn tch s liu lch s

Phng php iu chnh

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Phng php k thut kt hp vi cc chuyn gia k thut

nghin cu thi gian thao tc cng vic nhmmc ch xc nh lng nguyn vt liu v

lao ng hao ph cn thit sn xut snphm

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Phng php phn tch s liu lch s Xem li gi thnh t c nhng k

trc nh th no

Tuy nhin phi xem li k ny c g thayi v phi xem xt nhng chi ph phtsinh cc k trc ph hp hay cha

Nu khng hp l, hp l th b hay xy

dng li

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Phng php iu chnh

iu chnh chi ph nh mc cho ph hp viiu kin hot ng trong tng lai ca

doanh nghip

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Xy dng nh mc cho cc loi chi ph sn xut

nh mc chi ph nguyn vt liu trc tip

nh mc chi ph nhn cng trc tip

nh mc chi ph sn xut chung

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nh mc CP nguyn vt liu trc tip

V mt lng: Lng nguyn vt liu cn thit sn xut mt sn phm, c cho php nhnghao ht bnh thng

Nguyn vt liu cn thit sn xut 1sn phm Hao ht cho php

Lng vt liu tnh cho sn phm hng

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V mt gi nguyn vt liu : Phn nh gicui cng ca mt n v nguyn vt liu trctip sau khi tr i mi khon chit khuthng mi, gim gi hng bn

nh mc CP nguyn vt liu trc tip

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nh mc v chi ph NVL =nh mc v lng * nh mc v gi

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nh mc v lng thi gian Phng php k thut: chia cng vic theo

nhiu cng on ri kt hp vi bng thigian tiu chun ca nhng thao tc kthut nh thi gian chun cho tngcng vic

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Phng php bm gi+ Thi gian cn thit sn xut 1 sn phm

+ Thi gian ngh ngi, lau chi my

+ Thi gian tnh cho sn phm hng

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nh mc v gi mt n v thi gian laong trc tip: bao gm mc lng cn bn,cc khon ph cp lng, BHXH, BHYT,KPC ca lao ng trc tip.

nh mc gi 1 gi cng lao ng trc tip mt phn xng nh sau:

- Mc lng cn bn mt gi

- BHXH .

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nh mc chi ph NCTT =nh mc lng * nh mc gi


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nh mc chi ph sn xut chung

nh mc bin ph sn xut chung

nh mc nh ph sn xut chung

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nh mc bin ph sn xut chung

nh mc lng, v d thi gian thphn nh s gi ca hot ng cchn lm cn c phn b chi ph sn

xut chung cho 1 n v sn phm nh mc gi phn nh bin ph ca

n gi chi ph sn xut chung phn b.

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Phn bin ph trong n gi sn xut chungphn b l 1200 /gi v cn c c chn phn b l s gi lao ng trc tip (nh

mc v lng thi gian trc tip sn xut 1sn phm) l 3,5 gi/sp th nh mc phnbin ph sn xut chung ca sn phm l:

1 200/ gi x 3,5 gi/s.p = 4.200/s.p

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nh mc nh ph sn xut chung

c xy dng tng t nh phn binph. S d tch ring l nhm gip cho qutrnh phn tch chi ph sn xut chung sauny

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Phn nh ph trong n gi sn xut chung phn b l 3200/gi v cn c chn phn b l s gi lao ng trctip vi 3.5 gi/s.p, th phn nh ph sn xut chung ca 1sn phm l:

3 200/gi x 3.5 gi/s.p = 11 200 /s.p

Vy, n gi phn b chi ph sn xut chung :

1 200/s.p + 3 200 /gi = 4 400

Chi ph sn xut chung sn xut 1 sn phm l:

4 400 /gi x 3.5 gi/s.p = 15 400 /s.p

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Xy dng nh mc t phng trnh hi quy

Y: Chi ph sn xut sn phm

X1: Chi ph nguyn vt liu trc tipX2: Chi ph nhn cng trc tip

X3: Chi ph sn xut chung

e: sai s

a0: hng sa1, a2, a3: thng s cho cc X

eXaXaXaaY 3322110

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Chi ph nh mc NVL trc tip

Phng trnh hi quy chi ph nh mc vlng nguyn vt liu:

eqaqaqaaQ ...3322110

Q l chi ph nh mc v lng nguyn vt liuq1l lng NL cn cho sn xut 1 sn phmq2l lng NL hao ht cho phpq3l lng NL dng cho sn phm hng

aol hng se l sai s, th hin s tc ng ca cc yu t khca1,a2, a3l mc tc ng ti nh mc lng NL khilng NL dng cho sn xut 1 SP thay i 1 n v

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Chi ph nh mc NVL trc tip

Phng trnh hi quy CP nh mc v gi NVLepapaaP ...

22110

P l chi ph nh mc v gi NL

p1l gi mua ( sau khi tr i cc khon gim tr)p2 l chi ph thu muaaol hng sa1, a2l mc tc ng ti nh mc gi NL khi gi

mua v CP thu mua thay i 1 n ve l sai s, th hin s tc ng ca cc yu t khc

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Chi ph nh mc nhn cng trc tip

Phng trnh hi quy chi ph nh mc vlng hao ph ca NCTT:

enananaaN 3322110

N l chi ph nh mc v lng nhn cng trc tipn1l lng thi gian cn cho sn xut 1 sn phmn2l lng thi gian ngh ngi, lau chi myn3l lng thi gian tnh cho sn phm hng

aol hng se l sai s, th hin s tc ng ca cc yu t khca1,a2, a3l mc tc ng ti nh mc lng tgian 1, 2, 3khi lng tgian thay i 1 n v

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Chi ph nh mc nhn cng trc tip

Phng trnh hi quy CP nh mc v n gi nhncngezazaaZ ...

22110

Z l chi ph nh mc v gi nhn cng trc tip

z1l gi lng trn mt n v thi gian/mt snphm

z2cc loi bo him, nhng chi ph v phc li chocng nhnaol hng sa1, a2l mc tc ng ti nh mc gi nhn cng khigi nhn cng thay i 1 n v

e l sai s, th hin s tc ng ca cc yu t khc

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Ch :

K hoch linh hot v

phn tch bin ng chi ph

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k hoch linh hot vs. k hoch c nh

K hoch c nh l k hoch chun b cho mtmc hot ng.

K hoch ny da vo mc hot ng d tnh

c xc nh vo u k.

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k hoch linh hot vs. k hoch c nh

K hoch linh hot c thit k da vo mcdoanh thu v chi ph k hoch cho cc mc hotng t ti thiu n ti a.

Khc nhau c bn ca k hoch tnh v ng ls dng mc hot ng thc t trong k hochlinh hot.

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k hoch c nh

Ti mt cng ty sn xut qun o cao cp.

Chi ph kh bin / b bao gm:

Nguyn vt liu trc tip $ 65

Nhn cng trc tip 26Chi ph sn xut chung kh bin 24Tng chi ph kh bin $115

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k hoch c nh

Gi bn d tnh $155 /b. Chi ph sn xut chung bt bin d tnh l

$286,000 trong phm vi ph hp 9,000 v13,500 b.

Cc chi ph thi k kh bin v bt bin khngc xem xt trong th d ny.

K hoch c nh cho nm ti da vo mc bn

13,000 b. Li nhun k hoch l bao nhiu?

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k hoch c nh

Doanh thu (13,000 $155) $2,015,000 Tr chi ph:

Kh bin (13,000 $115) 1,495,000Bt bin 286,000

Li nhun k hoch $ 234,000 gi nh cng ty Rockville sn xut v bn 10,000 b vi

gi $160 / b, chi ph kh bin n v $120 / b v chiph bt bin $300,000.

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k hoch c nh

Li nhun hot ng? Doanh thu (10,000 $160) $1,600,000

Tr chi ph:

Kh bin (10,000 $120) 1,200,000Bt bin 300,000

Li nhun $ 100,000

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Chnh lch k hoch linh hot

K hoch linh hot Thc t Chnh lch

S lng 10,000 10,000 0 U

Doanh thu 1,550 1,600 50 F

Chi ph kh bin 1,150 1,200 50 U

S d m ph 400 400 0 F

Chi ph bt bin 286 300 14 U

Li nhun 114 100 14 U

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Phn tch chnh lch

Chnh lch trong k hoch tnh l chnh lchgia kt qu thc hin v s liu k hoch.

Mc 0 so snh li nhun thc t v li nhun

k hoch. Mc 1 phn tch cc thng tin chi tit hn cc

chnh lch ca li nhun trong k hoch tnh.

Phn tch chnh lch

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Phn tch chnh lch-Mc 0

Chnh lch trong li nhun hot ng?Li nhun thc t $100,000

Li nhun k hoch 234,000

Chnh lch $134,000 Uy l phn tch mc 0.

Phn tch chnh lch

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Phn tch chnh lch-Mc 1

K hoch tnh Thc t Chnh lch

S lng 13,000 10,000 3,000 U

Doanh thu 2,015 1,600 415 U

Chi ph kh bin 1,495 1,200 296 F

S d m ph 520 400 120 u

Chi ph bt bin 286 300 14 U

Li nhun 234 100 134 U

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Phn tch chnh lch

Khc nhau c a thch l chnh lch tng li nhunso vi s k hoch (F)

Khc nhau khng c a thch l chnh lch gim linhun so vi s k hoch (U).

Khc nhau c a thch cho doanh thu l doanh thuthc t vt qua doanh thu k hoch.

Khc nhau c a thch cho chi ph l chi ph thc t thn chi ph k hoch.

C

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Cc bc pht trin k hoch linh hot

Bc 1: xc nh gi bn k hoch, chi ph khbin n v k hoch, chi ph bt bin.

Gi bn k hoch l $155, chi ph kh bin n

v k hoch $115 / b, chi ph bt bin khoch $286,000.

C b ht t i k h h li h h t

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Bc 2: xc nh s lng u ra thc t. Trong nm 20xx, 10,000 b c sn xut v

tiu th.

Bc 3: Xc nh k hoch linh hot cho doanhthu da vo gi bn k hoch v s lng tiuth thc t.

$155 10,000 = $1,550,000


C b ht t i k h h li h h t

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Bc 4: xc nh k hoch linh hot cho chi phda vo chi ph kh bin k hoch, s lngtiu th thc t v chi ph bt bin.

K hoch:Chi ph kh bin 10,000 $115 $1,150,000

Chi ph bt bin 286,000

Tng chi ph $1,436,000


Chnh lch

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Chnh lch

Mc 2 phn tch nhm cung cp thng tin v2 loi chnh lch

1 Chnh lch k hoch linh hot

2 Chnh lch s lng bn ra

Ch h l h k h h li h h t

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S lng tiu th thc t 10,000 b:

Li nhun thc t$100,000

Li nhun k hoch$114,000

Chnh lch k hochlinh hot

$14,000 U

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Ch h l h k h h li h h t

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80


Chnh lch k hoch linh hot gn lin vi doanhthu thng gi l chnh lch gi bn bi v nng hnh vi s khc bit gia gi bn thc tv gi bn k hoch.

chnh lch gi bn = ($160 $155) x 10,000 =$50,000 F

Gi bn thc t vt hn gi k hoch $5.


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Ti sao chnh lch k hoch linh hot l $14,000khng c a thch?Chnh lch gi bn $50,000 F

Chi ph kh bin thc t vtqua chi ph kh bin k hoch 50,000 UChi ph bt bin thc t vt qua

chi ph bt bin k hoch 14,000 UTng chnh lch $14,000 U

Chnh lch s lng bn ra

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Chnh lch s lng bn ra l s khc nhaugia s lng tiu th mong i ca k hochtnh v s lng bn ra thc t ca k hochlinh hot.

Khc nhau duy nht gia k hoch tnh v ngl s lng u ra m k hoch da vo nh lng.

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Chnh lch s lng bn ra- Mc 2

K hochlinh hot

K hoch tnh Chnh lch

S lng 10,000 13,000 3,000 U

Doanh thu 1,550 2,015 465 U

Chi ph kh bin 1,150 1,495 295 F

S d m ph 400 520 120 U

Chi ph bt bin 286 286 0

Li nhun 114 234 120 U

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S lng bn ra thc t 10,000 b:

Li nhun k hoch ng$114,000

Li nhun k hoch tnh

$234,000


$120,000 U

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Ti sao chnh lch s lng bn ra $120,000 lkhng c a thch?

S lng bn ra ca k hoch tnh 13,000S lng bn ra thc t 10,000Chnh lch 3,000 U

S d m ph n v theo k hoch : ($155 $115) =$40

3,000 $40 = $120,000 Chnh lch khng c athch

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Chnh lch

Chnh lch k hoch tnh

$134,000 U

Chnh lchk hoch ng

$14,000 U

Mc 1

Mc 2 Chnh lch slng bn ra$120,000 U

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Ngun thng tin

C 2 ngun thng tin chnh v gi u vo khoch v s lng u vo k hoch l:

1 D liu k trc

2 Cc nh mc

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nh mc

nh mc u vo l s lng u vo tiuchun nh l lng nguyn liu hay s h laong trc tip i hi cho mt n v u ra.

Chi ph nh mc l chi ph xc nh cn thntrn tiu chun hiu qu.

Chi ph nh mc da vo s lng u vo vu ra.

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nh mc

Chi ph nh mc Rockville v chi ph kh binn v cho mi sn phm c tnh nh sau:

nh mc u vocn thit sn xut

1 n v u ra

Chi ph nhmc cho mtn v u vo

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nh mc

Cc nh mc sau cho cng ty Rockville: Nguyn liu trc tip:

4.00 m vi cho 1 b - $16.25 / m.

Chi ph nh mc / b = 4.00 $16.25 = $65.00

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nh mc

Nhn cng trc tip: 2 h sn xut 1 b - $13.00 / h.

Chi ph nh mc cho 1 b = 2.00 $13.00 =

$26.00

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92

Chnh lch gi vchnh lch hiu qu

Mc 3 phn tch chnh lch k hoch linhhot thnh chnh lch gi v chnh lch hiuqu.

Th d ti cng ty Rockville: Nguyn liu mua vo v s dng : 42,500 m

Gi mua thc t: $15.95

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Chnh lch gi

Chnh lch gi l chnh lch gia gi thc t vgi k hoch nhn vi s lng mua vo thct.

Chnh lch gi mua T l chnh lch

Chnh lch gi = (gi mua thc t gimua k hoch ) s lng mua thc t

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Chnh lch gi

Chnh lch gi nguyn liu?

($15.95 $16.25) 42,500 = $12,750 F Chnh lch gi nhn cng?

($12.90 $13.00) 21,500 = $2,150 F

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Chnh lch gi

S lng mua thc t ti githc t

S lng mua thc t ti gik hoch

42,500 $15.95 =677,875 42,500 $16.25= 690,625

12,750 F chnh lch gi nguyn liu

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Chnh lch gi

S lng mua thc t ti githc t

S lng mua thc t ti gik hoch

21,500 $12.90 = 277,350 21,500 $13.00 = 279,500

2,150 F chnh lch gi nhn cng

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Chnh lch gi

Mt s l do cho chnh lch gi c a thchti Rockville?

Gim c mua hng Rockville m phn c

gi r hn k hoch. Gi lao ng c xc nh thiu nghin cucn thn th trng lao ng.

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Chnh lch hiu qu

Chnh lch hiu qu l chnh lch gia slng u vo thc t v k hoch nhn vi giu vo k hoch.

Chnh lch hiu qu = (s lng u vo thct s lng u vo k hoch) gi k hoch

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Chnh lch hiu qu

Chnh lch hiu qu v nguyn liu?

(42,500 40,000) $16.25 = $40,625 U

Chnh lch hiu qu v nhn cng? (21,500 20,000) $13.00 = $19,500 U

Chnh lch hiu qu

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Chnh lch hiu qu

S lng mua thc t theogi k hoch

s lng k hoch snxut lng sn phm thc tti gi k hoch

42,500 $16.25 = $690,625 40,000 $16.25 = $650,000

$40,625 U Chnh lch hiu qu v nguyn liu

Chnh lch hiu qu

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102

Chnh lch hiu qu

S lng u vo thc ttheo gi k hoch

s lng k hoch snxut lng sn phm thc tti gi k hoch

21,500 $13.00 = $279,500 20,000 $13.00 = $260,000

$19,500 U Chnh lch hiu qu v nhn cng

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Chnh lch hiu qu

Mt s nguyn nhn cho s chnh lch hiu qukhng c a thch ti cng ty Rockville?

Gim c mua hng ca Rockville mua c nguyn liucht lng khng cao.

Gim c nhn s thu cng nhn cha lnh ngh.

B phn bo dng cha pht huy ht chc nng.

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104

Chnh lch gi v hiu qu

Chnh lch ca k hoch linh hot v nguynliu?

Chnh lch gi $12,750 F + chnh lch hiu qu

$40,625 U = $27,875 U Chnh lch ca k hoch linh hot v nhn

cng?

Chnh lch gi $2,150 F + chnh lch hiu qu $19,500U = $17,350 U

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105

Phn tch chnh lch cho nguyn liu

Chi ph thc t ca nguynliu

Chi ph nguyn liu theo khoch tnh

42,500 $15.95 = $677,875 13,000 4 $16.25 =$845,000

$167,125 F Chnh lch k hoch tnh v nguyn liu (chi ph thn)

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106

Phn tch chnh lchcho nguyn liu

Chi ph thc t ca nguyn liu Chi ph nguyn liu theo khoch linh hot

42,500 $15.95 = $677,875 40,000 $16.25= $650,000

$27,875 U

Chnh lch k hoch linh hot v nguyn liu(chi ph nhiu hn)

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107

Phn tch chnh lch vchi ph nhn cng

Chnh lch v k hoch tnh cho nhn cng trc tip? Chi ph nhn cng theo k hoch tnh: 13,000 b 2

h/b $13.00/h = $338,000

Chi ph nhn cng thc t: 21,500 h $12.90/h =

$277,350 Chnh lch = $338,000 $277,350 = $60,650 F

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Phn tch chnh lch v chi ph nhn cng

Chi ph thc t ca nhncng

Chi ph nguyn liu theo khoch tnh

21,500 $12.90 =$277,350

13,000 2 $13.00 =$338,000

$60,650 FChnh lch k hoch tnh v nhn cng(chi ph t hn)

Phn tch chnh lch v

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Phn tch chnh lch vchi ph nhn cng

Chnh lch khi lng bn ra v nhn cng? Chi ph nhn cng theo k hoch tnh: 13,000 b 2

h/b x $13.00/h = $338,000

Chi ph nhn cng theo k hoch linh hot : 10,000

b 2 h/b $13.00/h = $260,000 Chnh lch = $338,000 $260,000 = $78,000 F

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Phn tch chnh lch v chi ph nhn cng

Chi ph nhn cng theo khoch linh hot

Chi ph nhn cng theo k hochtnh

10,000 2 $13.00 =$260,000

13,000 2 $13.00 =$338,000

$78,000 F

Chnh lch khi lng bn ra v nhn cng(chi ph t hn)

Phn tch chnh lch v

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chi ph nhn cng

Chnh lch k hoch linh hot v nhn cngtrc tip?

Chi ph nhn cng trc tip thc t $277,350 chi ph k hoch linh hot $260,000 = $17,350U

Phn tch chnh lch v

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chi ph nhn cng

Chi ph nhn cng thc t Chi ph nhn cng theo khoch linh hot

21,500 $12.90 = $277,350 10,000 2 $13.00 =$260,000

$17,350 U

Chnh lch k hoch linh hot v nhn cng

(chi ph nhiu hn)

Phn tch chnh lch

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Phn tch chnh lch

Chnh lch k hoch tnhNguyn liu $167,125 FNhn cng 60,650 F

Tng $227,775 F

Chnh lch k hoch linh hotNguyn liu $27,875 UNhn cng 17,350 U

Tng $45,225 U

Chnh lch khi lng bnNguyn liu $195,000 FNhn cng 78,000 F

Tng $273,000 F

Mc 1

Mc 2

Phn tch chnh lch

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Phn tch chnh lch

Chnh lch k hoch linh hotNguyn liu $27,875 UNhn cng 17,350 U

Tng $45,225 U

Chnh lch hiu quNguyn liu $40,625 UNhn cng 19,500 U

Tng $60,125 U

Chnh lch giNguyn liu $12,750 FNhn cng 2,150 F

Tng $14,900 F

Mc 2

Mc 3

o lng cc hot ng da vo

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cc chnh lch

ng dng ch yu ca phn tch chnh lch l nh gi s thc hin.

2 tiu chundng o lng :

1 Hiu lc2 Hiu qu

o lng s thc hin da vo

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o lng s thc hin da vocc chnh lch

Nu o lng s thc hin ca mt nhn t ring l nhhiu qu nhn cng, ngi qun l c xu hng bo comt nhn t ring l.

Hiu lcl mc c gng ch quan t c mc tiu..Hiu qulin quan n s dng lng u vo c nh tc lng u ra cao hn.

Chnh lch khng nn dng nh gi s thc hin mtmnh..

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Mt s nguyn nhn ca chnh lch

Cc nguyn nhn chnh lch c quan h vinhau.

Chnh lch gi c a thch c th do chtlng nguyn liu thp hn.

Tt nht nn xem xt cc chnh lch gia ccnhn t ph thuc nhau.

Khi t h h h l h

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Khi no nn tnh chnh lch

Gip ngi qun l c cc thng tin khch quan. Chnh lch nh c th tng ln trong tng lai.

Chnh lch nh v s tin hay % t k hoch s

dn n cc thay i ca cc khon mc khc.

Phn tch bin ng chi ph

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g p

So snh mc thc t v k hoch xc nhmc chnh lch

Tm nguyn nhn nh hng n chnh lch

sut bin php thc hin cho k sau

Nguyn nhn nh hng

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Nguyn nhn nh hng

Cht lng, quy cch vt liu Trnh cng nhn

My mc, thit b

T chc v qun l sn xut Gi mua, chi ph mua

Hao ht trong sn xut

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nh gi sn phm, dch v

nh gi sn phm, dch v

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g p ,

Gi bn sn phm c nh hng

Kh nng sinh li

Mc tng trng sn lng tiu th trong tng

lai

Th phn v s chp nhn ca khch hng

Cc nhn t nh hng n quyt nh gi

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g q y g

V tr trong th trng. Gi sn phm. Gi tr khch hng. Tnh hnh cnh tranh Cc vn lin quan n php l, x hi v

o c Chi ph thp hn gi & gi tr khch hng cao

hn gi

Gi sn phm

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124

Trong di hn, gi phi cao hn chi ph ton

b Tm quan trng ca gi khc nhau tu vo

ngnh ngh

Ngay c khi cng ty c bo h gi (githp hn chi ph), th cng phi qun tm ngi thnh sn phm.

Gi tr khch hng

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125

Hiu gi tr khch hng l kha cnh then

cht trong xc nh gi. S khc nhau gia gi tr m khch hng thuc thng qua s hu v s dng snphm v gi mua sn phm.

Kinh doanh phi hiu c cc kha cnhc bit ca sn phm hay dch v cung cpcho khch hng

Tnh hnh cnh tranh

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Chin lc gi ca i th cnh tranh nh

hng n cc quyt nh gi ca cng ty. Khi xem xt cc ci tin ca i th cnh

tranh, ngi qun l nn cn thn xc nh

thi im sn xut v a ra thi trng. Tin on cc chin lc ca i th cnh

tranh l nhim v kh khn nhng quan trng

cho qun l gi.

Cc vn lin quan n php l, x hiv o c

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v o c

Ngi qun l phi tham kho cc vn bn phplut khi xc nh gi

Php l thng nghim cm xc nh gi nhm

phn bit i x khch hng Cc p lc x hi nh hng ln n xc nh

gi.

Cc vn o c nn cn nhc trnh cc hnhng la gt khch hng.

nh gi sn phm thng thng

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128

Gi phi b p ton b chi ph sn xut (sn

xut, bn hng, qun l) v cung cp mt tl hon vn ti thiu cho doanh nghip.

-nh gi theo chi ph ton b

-nh gi theo phng php chi ph trc tip- Xc nh phn tin tng thm

nh gi theo chi ph ton b

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129

Gi bn sn phm = chi ph nn + s tin tng thm

S tin tng thm = chi ph nn X t l s tin tngthm

chi ph nn

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Chi ph nn l chi ph sn xut mt snphm, bao gm chi ph nguyn vt liu trc tip,nhn cng trc tip v chi ph sn xut chung.

S tin tng thm phi b p c chi ph thik v bo m li nhun mong mun.

nh gi theo chi ph ton b

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Chi ph nguyn vt liu: 30.000 Chi ph nhn cng: 20.000 Chi ph sn xut chung kh bin: 5.000 Chi ph sn xut chung bt bin: 60 triu

Chi ph thi k kh bin: 3.000 Chi ph thi k bt bin: 20 triu Cng ty u t 3 t sn xut 40,000 sn phm, t l

hon vn 20%.

nh gi theo chi ph trc tip

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132

Phng php ny da vo cchphn loi chi ph theo cch ngx ca chi ph.

Gi bn sn phm = chi ph khbin + s tin tng thm

iu chnh gi trn th trng

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133

Cng ty c th mnh cnh tranh th c th iuchnh gi tng gim

Gim gi khi cng ty khng c th mnh

Cng ty mun hon vn nhanh th c th gimgi kch thch tiu th

iu chnh mc li nhun tu loi sn phm:sn phm thi trang, sn phm thit yu.

iu chnh s tin tng thm

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134

Sn phm c chu k sng ngn, nhanh li thi:tng s tin tng thm

Sn phm thng dng: gim s tin tng thm

nh gi chuyn nhng

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135

Gi chuyn nhng l gi bn cho cc n v trong

cng mt tng cng ty hay cung cp sn phm, dchv ln nhau. V th gi chuyn nhng khc vi gibn ra th trng.- Xc nh gi chuyn nhng theo chi ph s dng

- Xc nh gi chuyn nhng theo gi th trng- Xc nh gi chuyn nhng theo gi thnglng

nh gi theo thi gian lao ng & nguyn liu sdng

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dng

Da vo thi gian lao ng & nguyn liu xy dng cc t l nh gi. Phng phpny p dng cho cc doanh nghip cung cp

dch v p dng: sa cha, t vn

nh gi sn phm mi

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137

Cc sn phm mi thng t ra nhng vn nh gi c tnh thch thc nht.

- Thc nghim tip th sn phm mi

- Chin lc nh gi thong

- Chin lc nh gi thng dng

Thc nghim tip th sn phm mi

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138

Gii thiu sn phm mi nhng vng cchn vi nhng gi bn khc nhau, thu thp tiliu:

S cnh tranh vi sn phm khc

Quan h v sn lng bn v gi bn

S d m ph tng ng tng gi bn

La chn gi bn hp l

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Chin lc nh gi thng dng

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140

Gi bn ban u thp th trng chp nhnngay, nhc im

c v tr ngay trn th trng hy sinh li

nhun

Kh tng gi bn tng li nhun hoc cc chiph ngoi d tnh

nh gi trong trng hp c bit

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141

Doanh nghip c th phi xc nh gi trongcc trng hp sau:

- cn nng lc nhn ri

- hot ng trong iu kin kh khn- phi ng u vi i th mnh

- u thu c hp ng.

nh gi trong trng hp c bit

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142

S dng s d m ph trong cc trng hpc bit

L do?

- cung cp nhiu thng tin

- thng tin theo cu trc ph hp

- linh hot, nhanh chng hn

Khi c nng lc nhn ri

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gi bn cao hn chi ph kh bin lm tng linhun.

cung cp hng theo n t hng c bitcho khch hng khng thng xuyn

Trong iu kin kh khn

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144

nhu cu tiu th gim nhanh chng buc phigim gi.

s d m ph c c t bn r sn phm

dng b p nh ph s tt hn ngnghot ng

Trong iu kin cnh tranh u thu

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- cho bit phm vi linh hot v gi a ra gi uthu m bo cho vic tng li nhun

- c th gim gi cnh tranh m bo b p phnkh bin v tng vng quay vn

- nh ph chim t l cao, cng ty c th hot ng mc hch ton l thu hi mt phn vn u t.

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Hoch nh vn di hn

Gii thiu

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Gii thiu

Cc phng php hoch nh vn di hn ch racch la chn cc d n hay chng trnh lmgia tng hay gim gi tr vn ca doanh nghip.

Cc phng php ny gip cc nh qun ltrong phn tch cc d n ko di trong nhiunm.

Phn tch chi ph

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Phn tch chi ph

C 2 kha cnh trong phn tch chi ph d n:1 Kha cnh d n

2 Kha cnh k ton

H thng k ton nn thch ng vi d n dihn thng qua gi tr thi gian ca tin t.

Phn tch chi ph

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Phn tch chi ph

Cc chi ph v doanh thu trong sut dng ica d n s tnh da trn nn tng ca tngd n.

Vic tnh ton ny da vo cc nguyn tc ca

k ton kp hin i c ngha l thu nhp v chiph c tnh ton da vo thi im pht sinh.Dng tin ca d n c tnh trn c s cck k ton.

Phn tch chi ph

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Phn tch chi ph

2008 2009 2010 2011 2012

D n A

D n B

D n C

D n D

Phn tch chi ph

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t c c p

Dng i ca d n thng di hn mt nm, vth quyt nh vn xem xt doanh thu v chi phlin quan n di hn.

Hoch nh vn

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Hoch nh vn nhm to ra cc quyt nhtrong di hn u t cc d n hoc chngtrnh.

N l cng c iu khin v ra quyt nh tptrung chnh vo cc d n hoc cc chngtrnh trong nhiu nm.

Cc loi quyt nh

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Quyt nh sng lc: l quyt nh lin quan n1 d n, cn c vo cc tiu chun xc nh

Quyt nh u tin: l quyt nh cn c vo sla chn gia cc d n quyt nh

6bctronghochnhvnngnschcadn.

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Hoch nh vn c 6 bc :1. Xc nh cc mc tiu: phn bit cc d n s

dng vn ph hp vi cc mc tiu ca tchc.

2. Tm kim giai on hp l: khm ph xem ccd n u t vn s t c cc mc tiuca doanh nghip

3. Thu thp thng tin: c tnh cc dng thu v

dng chi ca cc d n u t.

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4. La chn d n: chn cc d n thc hin.

5. Ngun ti chnh: tm kim ngn sch cho dn

6. Thc hin v iu hnh d n: xem xt cc dn v qun l cc cng on thc hin.

Hoch nh vn

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Healthy Living l mt t chc phi li nhun cmc tiu l ci tin thit b chn on cho phngmch.

Ngi qun l gi nh mc tiu l cn mua thitb mi (b1)

C vi cch ci to thit b chn on nhngban qun l tp trung vo thit b ph hp hin

i (b2)

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K tip ban iu hnh tin hnh thu thp nhiuthng tin hn cho cc nh gi chi tit (b3) D n ban u i hi chi ph mua my mi l

245,000 cng vi s tin mt dng lm vn lu

ng $5,000 Ban qun l c tnh my mi s s dng trong

3 nm v gi tr thu hi bng 0 sau 3 nm sdng.

Hoch nh vn

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D n tim nng ny s tit kim chi ph minm l $125,000, $130,000, v $110,000.

Vn lu ng $5,000 s thu hi li sau 3 nm.

Gi nh cc dng tin s thu chi vo thi imcui nm.

Hoch nh vn

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Ban qun l cng xc nh cc li ch ph tichnh khi u t thit b chun on mi:

Ci tin kh nng phc v bnh nhn

Gim s bt tin cho bnh nhn phi i li nhiuln do thiu thit b phc v.

Hoch nh vn

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Cc li ch phi ti chnh s khng a vo phntch.

Trong bc la chn, ban qun l phi quytnh Healthy Living c nn mua my mi haykhng. (b4)

Gi nh rng t sut li nhun i hi l 10%.

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S dng v nh gi 2 phng php chit khudng tin ch yu

- Phng php hin gi thun NPV

- Phng php t l li ni b - IRR

Chit khu dng tin

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Chit khu dng tin(DCF) l phng php olng tt c cc dng thu v dng chi tin camt d n khi n xy ra ti mt thi im nhtnh trong tng lai.

Cc phng php chit khu dng tin xem xtgi tr thi gian ca tin t.

Chit khu dng tin

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Gi tr thi gian ca tin t ngha l 1 ng nhnc hm nay th ng gi hn 1 ng nhnc trong tng lai.

L do?

Bi v n c th kim c li nhun ln hntheo thi gian.

Phng php hin gi thun

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Phng php ny tnh li / l bng dng tinca mt d n bng cch chit khu cc dngtin d kin v thi im hin ti s dng t lthu hi vn.

T l thu hi vn ti thiu ca nh qun l cngi l t l chit khu, t l sinh li ni b haychi ph vn.


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Ch c cc d n c NPV > 0 hoc = 0 mi cth c chp nhn

Hin gi thun ca thit b chn on l baonhiu?


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Cc dng tin hp l

u t ban u

($250,000)

Dng thu hng nm $125,000 $130,000 $115,000

0 1 2 3


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Nm t l chit khu 10%

Dng tin Gi tr hin ti ca dngtin

1 0.909 125,000 113,625

2 0.826 130,000 107,380

3 0.751 115,000 86,365

Tng gi tr hin ti ca cc dng thu 307,370

u t ban u 250,000

Gi tr hin ti thun ca d n 57,370


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D n ny c chp nhn bi v hin gi thunl $57,370.

Gi nh rng Healthy Living ang xem xt mtd n khc vi thu thp $80,000 mi nm v c

gi tr thu hi $4,000 vo cui nm th 3.


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Chi ph cho d n ny l $250,000 bao gm cvn lu ng.

Vn lu ng l $5,000 s c thu hi vocui nm th 3

Healthy Living mong mun t l chit khu l10%.

D n ny c kh thi khng?


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Nm t l chit khu 10% Dngtin Gi tr hin ti ca dngtin

1- 3 2.487 80,000 198,960

3 0.751 9,000 6,759

Tng gi tr hin ti ca cc dng thu 205,719

u t ban u 250,000

Gi tr hin ti thun ca d n (44,281)

Khng nn u t v NPV < 0

Phng php t l li ni b

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Phng php ny tnh t l chit khu gi trhin ti ca cc dng thu bng gi tr hin tica cc dng chi c tnh.

u t = Dng thu tin hng nm c tnh H

s chit khu kp

Phng php t l li ni b

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Gi nh Healthy Living ang xem xt u t $303,280vo my scan tit kim chi ph hng nm $80,000trong 5 nm.

T l li ni b ca d n l bao nhiu?

$303,280 $80,000 = 3.791 (h s chit khu kp) 3.791 tng ng vi 10% cho thi k 5 nm, v th10% l t l li ni b.

Nu chi ph vn nh hn 10% th Healthy Living nnchp nhn d n ny.

So snh NPV & IRR

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Phng php NPV c u im l kt qu tnh ton cuicng biu din bng tin ch khng phi %.

Mi d n ring l c th so snh vi nhau.

C th s dng trong cc tnh hung c nhiu t l chit

khu trong sut dng i ca d n. IRR ca cc d n ring l khng th cng dn hay tnhtrung bnh khi tnh I RR ca nhiu d n.

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Xc nh cc dng thu v dng chi chocc quyt nh vn s dng cc phng

php chit khu dng tin

Dng tin hp l

Dng tin hp l l cc dng tin c tnh trong

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Dng tin hp l l cc dng tin c tnh trong

tng lai khc nhau gia cc phng n. Cc d n vn u t thng c 3 loi dng tin

:

1 u t ban u2 Dng tin hot ng

3 Dng tin t gi tr thu hi ca ti sn v thu hivn lu ng.

Dng tin hp l

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Thnh phn ca u t ban u bao gm:1 u t ti sn ban u

2 u t vn lu ng ban u

3 Gi tr thu hi ca ti sn c

u t ban u

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Th d v Healthy Livingu t my mc ban u $245,000

u t vn lu ng ban u $5,000

Gi tr thu hi ca ti sn c 0

Dng tin hot ng

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Dng thu c kt qu t sn xut v bn cc snphm hay dch v thm vo, trong th d, dngthu t tit kim chi ph hot ng.

Khu hao l khng hp l trong phn tch chit

khu bi v n khng phi l dng tin mt. Chit khu cc dng tin da vo dng thu v

chi bng tin mt.

Gi tr thu hi

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Gi tr ca ti sn vo thi im cui ca d nc th bng khng hoc mc nh hn u tban u.

Th d Healthy Living gi nh gi tr thu hi

bng khng cho my chun on.

Thu hi vn lu ng

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u t ban u cho vn lu ng thng cthu hi hon ton khi kt thc d n.

Dng thu vn lu ng bng tin mt l $5,000s thu hi sau 3 nm.

Phng php k hon vn

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K hon vn o lng thi gian c th thuhi vn, thng qua cc dng tin c tnh vu t ban u ca mt d n.

Phng php k hon vn

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Gi nh Healthy Living ang xem xt mua mts my (M1) $210,000, s dng trong 11 nm,gi tr thu hi bng khng.

Ngi qun l mong tit kim $35,000 mi nm

t vic s dng my mi. Bao lu th c th thu hi vn ? $210,000 $35,000 = 6 nm 6 nm l k hon vn

Phng php k hon vn

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Gi nh rng c mt phng n song song vimy $210,000 l mt my (M2) cng vi gi$210,000 nhng tit kim c $42,000 minm trong 5 nm.

Bao lu th c th thu hi vn ? $210,000 $42,000 = 5 nm

Vy my no s c chn ?

Phng php k hon vn

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M1 c la chn bi v n tip tc em lidng thu tin trong 4 nm sau k hon vn.

N s em li cho cng ty lng thu tin mt140,000.

Phng php k hon vnKhi d ti kh b h

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Khi cc dng tin khng bng nhau, s ctnh theo cc cng dn.

Gi nh rng thit b chun on ca HealthyLiving tit kim chi ph mi nm nh sau:

$160,000, $180,000, v $110,000. u t ban u l $250,000.

K hon vn l bao nhiu?

Phng php k hon vn

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Nm 1 em li $160,000.

Phn cn li s thu hi trong nm 2

K hon vn = 1 nm

+ $90,000 cn phi c thu hi

+ $180,000 dng thu ca nm 2 1 nm + 0.5 nm = 1.5 nm hoc

1 nm and 6 thng

Phng php t sut li nhun k ton AARR

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Phng php t sut li nhun k ton AARRchia cc thu nhp cho vn u t theo nguyntc k ton.

My scan c gi l $303,280, khng c gi tr

thu hi, tit kim chi ph mi nm $80,000, trong5 nm.

IRR ca my ny l 10%.

Thu nhp trung bnh l bao nhiu ?

Phng php t sut li nhun k ton AARR

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Khu hao theo ng thng $60,656 / nm.

Li nhun hot ng trung bnh $19,344.

$80,000 $60,656 = $19,344

AARR l g? AARR = $80,000 $60,656 = 6.38%

$303,280

Phng php t sut li nhun k ton

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AARR 6.38% xc nh t l ca mt ng u tthu c bao nhiu li nhun.

Cc d n c AARR vt qua t l li nhunmong mun l c th chp nhn.

Phng php t sut li nhun k ton

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Phng php AARR tng t nh IRR v c haiu tnh phn trm t l li nhun.

Trong khi AARR tnh t l s dng li nhunhot ng sau khi xem xt k k ton, IRR tnh

t l da trn dng tin mt v gi tr thi gianca ng tin.

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xc nh v gim cc hn ch t vic s dngphng php chit khu vn u t v phng

php k ton nh gi s thc hin.

nh gi s thc hin

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Ngi qun l s dng phng php chit khu quyt nh vn c th gp cc vn ingc mc tiu nu AARR c s dng nh gi s thc hin.

Gi nh nh qun l cp cao s dng AARRnh mt cn c so snh vi s thc hinnu t l li nhun ti thiu l 10%.

My A vi AARR l 6.38% s b t b.

nh gi s thc hin AARR thp bi v mc u t tng dn lm gia

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AARR thp bi v mc u t tng dn lm gia

tng mu s, do khu hao, cng gim t s - linhun hot ng trong cng thc tnh AARR.

Thng thng, quyt nh ti u s dng

phng php chit khu dng tin s khngc bo co mc li nhun hot ng tttrong nhng nm u ca d n trn c s

AARR.

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Ke Toan Quan Tri 2-2-7088