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BI TP MN
NHNG NGUYN L C BN CA CN. MC LNIN
Bi 1.1: Thng 01/2010, mt x nghip u t 600.000 USD v thu200 cng
nhn sn xut ra 4.000 sn phm.
a. Tnh c cu gi tr ca mt sn phm? Bit rng tng gi tr mi dongi cng
nhn to ra l 440.000 USD v mc lng l 1.000 USD/thng.
b. Tnh khi lng gi tr thng d trong nm 2010 ca x nghip?
c. Gi s thi gian chu chuyn ca t bn l 3 thng v gi c thtrng l 225
USD/SP, tnh li nhun v t sut li nhun trong nm2010
ca x nghip?Bi 1.2: Thng 1/2011, mt x nghip u t 16.000 USD sn
xut
ra 1.000 sn phm.
a. Tnh c cu gi tr ca mt sn phm? Bit rng tng gi tr mi dongi cng
nhn to ra l 15.000 USD v cu to hu c ca t bn l 5/3.
b. Tnh khi lng gi tr thng d trong nm 2011 ca x nghip?
c. Tnh li nhun v t sut li nhun trong nm 2011 m x nghip? bit rng
thi gian chu chuyn ca t bn l 6 thng v gi c th trng l
28 USD/SP.
Bi 1.3: Thng 1/2011, XN u t ra mt lng t bn l 900 .000 USD,trong
t liu sn xut chim 780.000 USD, s cng nhn lm thu l 400ngi.
a. Hy xc nhgi tr mi camt cng nhn tora?bit rng m' = 200%.
b. Tnh c cu gi tr ca mt sn phm? bit rng s lng sn phm l10.000 sn
phm/thng.
c. Tnh li nhun v t sut li nhun trong nm 2011 ca x nghip, bit
rng gi c th trng l 117 v thi gian chu chuyn t bn l 3 thng.
Bi 2.1: Mt x nghip t bn u t 16.000 USD sn xut ra 1.000sn phm, cu
to hu c ca t bn l 5/3 v tng gi tr mi do ngi laong to ra l 18.000
USD.
a. Tnh c cu gi tr ca qu trnh sn xut th nht vc cu gi trca mt sn
phm?
b. Nu t l tch ly v tiu dng l 4 : 1, tnh c cu gi tr ca qutrnh sn
xut th hai v s lng sn phm c sn xut ra?
c. Tnh li nhun v t sut li nhun ca x nghip trong hai qu trnhsn
xut trn, bit rng gi c th trng l 32 USD/SP?
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Bi2.2: Mt x nghip t bn u t 50.000 USD sn xut ra 2.000sn phm, cu
to hu c ca t bn l 3/2 v t sut gi tr thng d l200%.
a. Tnh c cu gi tr ca qu trnh sn xut th nht v c cu gi trca mt sn
phm?
b. Nu t l tch ly v tiu dng l 5 : 3, tnh c cu gi tr ca qutrnh sn
xut th hai v s lng sn phm c sn xut ra?
c. Tnh li nhun v t sut li nhun ca x nghip trong hai qu trnhsn
xut trn, bit rng gi c th trng l 50 USD/SP?
Bi 3.1: Mt x nghip t bn s dng mt cng ngh vi cng sut l3.000
SP/thng v thi gian chu chuyn ca t bn l 2 thng.
a. Tnh s t bn lu ng cn thit vn hnh cng ngh trn, bitrng chi ph t
bn lu ng trn mi sn phm l 60 USD.
b. Xc nh c cu gi tr ca mt n v hng ha, bit rng x nghips dng 20 CN
vi mc lng l 4.500 USD/CN/thng, tng t bn bt binl 240.000 USD/thngv t
sut gi tr thng d l 200%.
c. Tnh khi lng gi tr thng d trong nm ca x nghip .
d. Gi s gi c th trng l 176 USD/sn phm, tnh li nhun v tsut li
nhun trong nm ca x nghip.
Bi 3.2: Mt x nghip t bn s dng mt cng ngh vi cng sut10.000 sn
phm/thng v thi gian chu chuyn ca t bn l 4 thng.
a. Tnh s t bn lu ng cn thit vn hnh cng ngh trn, bitrng chi ph t
bn lu ng trn mi sn phm l 50 USD.
b. Nu thi gian chu chuyn t bn gim xung cn 3 thng, Tnh s tbn lu
ng cn thit vn hnh cng ngh trn.
c. Xc nh c cu gi tr ca mt n v hng ha, bit rng gi tr camt hng ha
l 180 USD, cu to hu c ca t bn l 6/4 v t sut gi tr
thng d l 200%.d. Gi s gi c th trng l 200 USD/sn phm, tnh li nhun
v s
thay i ca t sut li nhun trong nm ca x nghip khi thi gian
chuchuyn t bn gim t 4 thng xung cn 3 thng.
Bi 4.1: Trong m hnh ti sn xut gin n t bn x hi nm 2010, gis KV1 c
tng gi tr sn phm l 10.000 USD, cu to hu c ca t bn l2/1 v m =
100%.
a. Xc nh c cu gi tr ca KV1 nm 2010.
b. Xc nh c cu gi tr ca KV2 nm 2010, bit rng KV2 c cu tohu c l
5/3 v m =200%.
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c. Tnh gi tr ca tng sn phm x hi nm 2010.
Bi 4.2: Trong nm 2009, gi s mt nn kinh t c nhng gi nh sau:
+ KV1 c tnggi tr sn phm l 30.000 USD, cu to hu c ca t bn
l 3/1 v m = 200%.+ KV2 u t ra mt lng t bn l 15.000 USD, cu to hu
c ca t
bn l 3/2 v m = 150%.
a. Xc nh c cu gi tr ca KV1 v KV2 trong nm 2009.
b. Nu tl tch ly : tiu dng ca KV1l 3 : 2, xc nh t l tch ly vtiu
dng KV2.
c. Xc nh c cu gi tr ca KV1 v KV2trong nm 2010
Bi 5.1: Gi s nn kinh t ch c 3 ngnh vi cc chi ph c th nh sau:Ngnh
Chi ph
- Xe my 1.600c + 400v
- Thy sn 800c + 400v
- May mc 600c + 200v
Tnh li nhun, t sut li nhun, t sut li nhun bnh qun, li nhunbnh
qun v gi c sn xut ca mi ngnh? Bit rng, ban u gi c bng gi
tr v m = 100%.
