- Vi~c phan tich digm hoa von dg cung capthong tin cho cac quye't dtnh kinh doanh chi sa b9 ch6' khong duqc tinh toan va pharr tich m9t
TAl LII;U THA~ KHAO
1. Nguy~n Van Dung "M(>t so van d~ v~ t5 chuc qmln ly cac lo~i
hinh doanh nghi~p san xuat trong doanh nghi~p cong nghi~p" -
Lu~n an PTS TP. HCM 1996
2. Ray H. Garrison "Ke toan quan tri'', nha xuat ban Business, My nam 1992.
3. Vu Tr9ng Khai - T5 chuc quan tri cong ty - NXB Thong ke, Ha n(>i 1994
4. Ph~m Van Duqc: Lu~n an PTS "Phuang huang xay dlfng n(>i dung va t5 chuc KTQT vao cac DNVN" nam 1997.
5. Ph~m Van Duqc: "Ke toan quan tri" NXB Thong ke nam 2006. 6. Ph~m Van Duqc, Dao Tat Thiing "Bai t~p Ke toan quan tri'' NXB
Thong ke, nam 2003
7. Tr<in Anh Hoa: Lu~n an TS "Xac l~p n(>i dung va v~n dl;lng Ke toan quan tri vao cac doanh nghi~p Vi~t Nam" nam 2003.
8. T~p thg tac gia - B(> mon Ke toan quan tri va phan tich kinh doanh - Khoa Ke toan Kigm toan, TruO'ng DHKT. TP. HCM "Ke toan quan tri'' va "Phan tich ho~t d(>ng kinh doanh" NXB Thong ke nam 2000
9. JACK GRAY- DON RICKETTS "Cost and managerial Accouting" NXB McGRAW- HILL Hoa ky 1982
10. Thong tu 53/2006/TT- BTC ngay 12 thang 6 nam 2006
11. Cac tai li~u cai each h~ thong ke toan doanh nghi~p, cac van ban Phap quy cua Nha nuac c6 lien quan m6'i ban hanh.
12. "Cac bai h(>i thao v~ ke toan quan tri" - H(>i thao ngay 15/9/1996
T~i B(> Tai Chinh - Ha n(>i va ngay 16 thang 4 nam 2006 T~i
truO'ng DHKT. TP. HCM
~
Ph-, l-,c 1: Phan tich chi phi h6n htjp
Chi phi san xwit chung cua m<?t doanh nghi~p san xw1t g6m 3 khoan ml;IC chi phi. d mU'c ho~t dQng thap nhat, 10.000 giO' - may, cac khoan m1:1c chi phi m1y phat sinh nhu' sau:
Chi phi v~t li~u- cong Cl;l san xuat Chi phi nhan vien phan xuO'ng Chi phi bao tri may moe san xuat Chi phi san xuat chung
10.400.000d (bien phi) 12.000.000d (dinh phi) 11.600.000d (h6n hqp) 34.000.000d
Chi phi san xuat chung duqc phan b6 din cU' theo so gia may. Phong Ke toan cua doanh nghi~p da theo doi chi phi san xuat chung trong 6 thang va
t~ p hqp trong bang du6'i day:
Thang So giO'- may Chi phi san xuat chung (giO') (ng.d) 1 11.000 36.000 2 11.500 37.000 3 12.500 38.000 4 10.000 34.000 5 15.000 43.400 6 17.500 48.250
Doanh nghi~p muon phan tich chi phi bao tri thanh cac yeu to dinh phi va bien phi.
1. Stt dyng phuang phap thich hqp dg xay dy'ng cong thuc u6'c tinh chi phi bao tri d~ng Y = ax + b
2. (j muc ho~t dQ,ng 14.000 gi(J - may thi chi phi san xuat chung du'Q'C u'6'c tinh bilng bao nhieu?
Giai:
Chi phi v~t li~u dyng cy san xuat kha bien mQt giO' may: 10.400.000 = 1.040 d
10.000 Chi phi bao tri MMTB thang 6:
48.200.000 -(17.500 X 1.040+ 12.000.000) = 18.000.000
Su dl;lng phuang phap cy'c d~i cy'c tigu xac dinh phu'o'ng trinh dy' doan chi phi bao tri may:
18.000.000 -11.625.000 = 850 d
17.500-10.000
Thay gia tri kha bien vfw chi phi bao tri MMTB thang 4 de tinh chi phi bat bien:
11.625.000- ( 10.000 X 850) = 3.125.000. Cong thuc dt,t doan chi phi bao tri MMTB: Cong thuc dt,t doan chi phi bao tri MMTB:
Y = 850 X + 3.125.000
Xac djnh cong thuc dt,t doan chi phi bAng phuang phap binh phuang be nhat
Bang phan tfch chi phi hon hqp
Thang So gia may Chi phi bao tri XY (1.000 giO') (1.000 d) 1 11 12.560 138.160 2 11,5 13.040 149.960 3 12,5 13.000 162.500 4 10 11.625 116.250 5 15 15.800 237.000 6 17,5 18.000 315.000 C()ng 77,5 84.025 1.118.870
H~ thong phuang trinh binh phuang be nhat nhu' sau:
{
1.118.870 = 77,5 b + 1.040,75 a (1) 84.025 = 6 b + 77,5 a (2) Giai h~ thong phuang trinh nay cho ket qua
A = 844,84 b = 3.091.610
Phu<1ng trinh dt,t doan chi phi bao tri may
1 r - s44,84x + 3.091.610 1 x2 x2 121 132,25 156,25 100 225 306,25 1.040,75
d muc ho~t d()ng 14.000 giO' may chi phi san xuat chung se la: Chi phi v~t li~u dvng cv SX
Chi phi nhan vien phan xu&ng Chi phi bao tri MMTB
To?ng ci)ng (14.000 X 1.040) (3.125.000 + 850 x14.000) 14.560.000 12.000.000 15.025.000 41.585.000
Ph~:t l~:tc 2: Lij.p dlj toan
sau:
Cong ty A
Bang can do'i ke' toan
Ngay 31/3/N
Dan vi: Trifu d6ng
' ?
TAl SAN
Ti~n m~t
Phai thu khach hang Nguyen v~t li~u
Thanh phEfm Tai san co dinh
Hao mon tai san co dinh Ky cu'o'c dai han
C()ng titi san
NGUONVON Phai tra nguai ban
Phai n<)p nha nu6'c Ngu6n von kinh doanh Lai nhu~n chua phan phoi C()ng ngu6n vo'n So' ti~n 100 240 58,8 196 5.000 (2.000) 50 3.644,8 184,8 350 2.650 460 3.644,8
Toan b<) cac khoan phai thu khach hang la doanh thu tra ch~m thang 3 Toan b<) cac khoan phai tra nguO'i ban la nq mua NVL chua tra
Doanh nghi~p dang xay dl,ing dl,i toan cho quy II v6'i nhung tai li~u nhu
1. Khoi luqng tieu thl,l
Thl,ic te thang 3: 300 san phEfm
Dl,i kien thang 4: 400 san phEfm
Dl,i kien thang 5: 500 san phEfm
Dv kien thang 6: 300 san phEfm
Dl,i kien thang 7: 400 san pham
Dan gia ban ke ho<;tch 4.000.000 d m<)t san phc1m. Trong t6ng doanh thu ban hang hang thang c6 20% la doanh thu tra ch~m va se thu het vao thang ke tiep.
2. Nhu cgu t6n kho thanh phc1m cuoi thang bilng 20% khoi luqng tieu thl,l cua thang ke tiep.
3. Nhu cgu t6n quy ti~n m~t cuoi m6i thang la 150.000.000. Neu thua se gO'i 0' Ngan hang, thieu se vay nglin h<;tn.
Ti~n mua nguyen v~t li¢u thanh toan ngay bilng ti~n m~t 60% trong thang s6 con l~i se duqc thanh toan het vao thang sau.
5. Dtnh muc chi phi nhan cong tnjc tiep: 86 gia lao dqng trtjc tiep dg san xmrt 1 sp la 3,5 g vai muc gia 200.000 d/gia
6. Dtj kien nguyen v~t li¢u ton kho cu6i thang bilng 10% nhu c&u nguyen
v~t li¢u c&n cho san xmlt 6 thang sau. Yeu c&u ton kho nguyen v~t li¢u ton kho cu6i thang 6 la 288 kg.
7. Chi phi san xml't chung duqc phan bo tren din cu s6 gia lao dqng trtjc tiep, dan gia dtnh truac phan bo chi phi san xwl't chung kha bien 40.000 d tren
mqt gia lao dqng trljc tiep.T6ng chi phi san xuat chung bat bien ho~t dqng trong thang dtj kien 84.000.000
8. Chi phi ban hang va quan ly kha bien duqc phan bo theo kh6i luqng san philm tieu th'-:1 vai muc gia dtnh truac 60.000 d tren mqt san philm. Tong chi phi ban hang va quan ly bat bien ho~t dqng trong thang dtj kien 56.000.000.