1. 1 Phn tch Chi ph - Khi lng Li nhun (Phn tch CVP) Cost-Volume-Profit Analysis Chng 3

2. 2 Mc tiu hc tp 1 Cc gi thit v thut ng s dng trong phn tch CVP 3. 3 Cc gi thit CVP v thut ng s dng 1. Tng doanh thu v tng chi ph thay i ch ph thuc sn lng sn xut v tiu th. 2. Tng chi ph c th c phn loi thnh 2 thnh phn l bin ph v nh ph tng ng trong cc mc khc nhau ca sn lng. 4. 4 Cc gi thit CVP v thut ng s dng 3. Khi minh ha bng th, tng doanh thu v tng chi ph c quan h tuyn tnh vi sn lng trong phm vi ph hp (v trong mt thi k). 4. Gi bn n v, chi ph bin i n v, v chi ph c nh c xc nh. 5. 5 Cc gi thit CVP v thut ng s dng 5. Phn tch c s dng cho mt sn phm n l hoc nhiu sn phm tiu th ti cc mc sn lng khc nhau. 6. Khng quan tm n gi tr theo thi gian ca ng tin (phn tch CVP c s dng trong quyt nh ngn hn). 6. 6 Cc gi thit CVP v thut ng s dng Li nhun hot ng = Doanh thu GVHB v CPBH, CPQLDN (loi tr thu thu nhp doanh nghip) Li nhun thun = Li nhun hot ng Thu TNDN 7. 7 Cc khi nim s dng trong phn tch CVP Doanh thu: l dng ti sn thu c (hin ti hoc trong tng lai) t vic tiu th (cung cp sn phm hoc dch v cho khch hng) Doanh thu (TR): = Gi bn (P) x Sn lng (Q) 8. 8 Cc khi nim s dng trong phn tch CVP - Tng chi ph bao gm bin ph v nh ph: Tng chi ph (TC) = Bin ph (VC) + nh ph (FC) - Li nhun hot ng (operating profit - OP) l chnh lch gia tng doanh thu v tng chi ph t hot ng SXKD chnh ca doanh nghip: Li nhun hot ng = Tng doanh thu Tng chi ph 9. 9 Cc khi nim s dng trong phn tch CVP - Li nhun thun (net profit - NP) l li nhun hoat ng, cng vi li nhun khc sinh ra t hot ng kinh doanh (v d nh li nhun ti chnh), tr cho thu thu nhp doanh nghip. NP = LN hot ng + LN khc - Thu TNDN 10. 10 Cc khi nim s dng trong phn tch CVP - S d m ph hay cn gi l gi tr ng gp (contribution margin) l chnh lch gia tng doanh thu v tng chi ph kh bin: S d m ph = Tng doanh thu - Chi ph kh bin S d m ph n v = Gi bn Bin ph n v - S d m ph c dng trang tri cc chi ph bt bin v phn cn li sau l li nhun thc hin c trong k: + S d m ph > Tng nh ph ---> C li + S d m ph = Tng nh ph ---> Ha vn + S d m ph < Tng nh ph ---> L 11. 11 Cc khi nim s dng trong phn tch CVP - T l s d m ph (%): T s gia tng s d m ph v tng doanh thu: T l s d m ph = S d m ph / Tng doanh thu T l s d m ph = S d m ph n v/ Gi bn - T l s d m ph rt c ch v n cho bit c mt cch nhanh chng s d m ph s v li nhun b nh hng nh th no khi doanh thu bin ng. 12. 12 Mc tiu hc tp 2 Nhng nt c trng v ngha phn tch CVP. 13. 13 V d v tm quan trng ca phn tch CVP Gi nh Ca hng kinh doanh qun o A c th nhp mua qun di vi gi 32$ t mt x nghip may a phng; chi ph bin i khc c xc nh l 10$/v. X nghip may a phng cho php Ca hng A tr li s qun o khng bn c v hon tr li tin hng mua trong nm. Gi bn trung bnh mt chic qun l 70$ v chi ph c nh l 84.000$/nm. 14. 14 V d v tm quan trng ca phn tch CVP Doanh thu ca Ca hng l bao nhiu nu tiu th c 2.500 chic qun? 2.500 70 = 175.000$ Tng chi ph bin i tng ng l bao nhiu? 2.500 42 = 105.000$ 175.000 105.000 84.000 = -14.000$ 15. 15 V d v tm quan trng ca phn tch CVP Vy s d m ph (contribution margin) n v l bao nhiu? 70 42 = 28$/SP Tng s d m ph (total contribution margin) khi tiu th c 2.500 chic qun? 2.500 28 = 70.000$ 16. 16 V d v tm quan trng ca phn tch CVP T l s d m ph (contribution margin ratio) l biu hin tng quan gia s d m ph n v vi n gi bn. Vy t l s d m ph trong v d trn l bao nhiu? 28 70 = 40% 17. 17 V d v tm quan trng ca phn tch CVP Vy nu Ca hng A tiu th 3.000 chic qun: - Doanh thu l: 3.000 x 70 = 210.000$ - S d m ph l: 40% 210.000 = 84.000 $ A FEDERAL RESERVE NOTE THE UNITED STATES OF AMERICATHE UNITED STATES OF AMERICA L70744629F 12 1212 12 L70744629F ONE DOLLARONE DOLLAR WA SHINGTON, D.C. TH I S N O TE IS L E GA L TE N DE R FOR A LL D E B TS , P UB L IC AN D P RIV A TE S E R IES 19 85 H 293 18. 18 ngha phn tch CVP Nh qun l quan tm n kh nng to ra li nhun cho doanh nghip phi nm c mi quan h gia ba nhn t Chi ph, Sn lng (doanh thu), v Li nhun. Phn tch mi lin h gia chi ph - sn lng - li nhun (vit tt phn tch CVP) l vic nghin cu hnh vi ca tng doanh thu, tng chi ph,v c bit l li nhun khi c s thay i mc hot ng (v d: sn lng), gi bn, v cc bin ph v nh ph. 19. 19 ngha phn tch CVP Phn tch CVP ng mt vai tr quan trng trong qun tr doanh nghip. Phn tch CVP l mt cng c qun l, c s dng trong vic lp k hoch v nhiu tnh hung ra quyt nh Cn phi bn bao nhiu sn phm doanh nghip t ha vn? Cn phi bn bao nhiu sn phm t c mc li nhun mong mun? Doanh thu, chi ph, v li nhun b nh hng nh th no nu sn lng bn gia tng? Quyt nh tng/gim gi bn s nh hng nh th no n doanh s v li nhun? Quyt nh tng chi ph tip th s nh hng nh th no n li nhun? N lc ct gim chi ph s nh hng nh th no n gi bn, sn lng, v li nhun? . 20. 20 Mc tiu hc tp 3 Xc nh im ha vn (breakeven point) v cc mc sn lng cn thit nhm t c li nhun thun mong mun bng cch s dng phng trnh, s d m ph v th minh ha. 21. 21 im ha vn (Breakeven Point) Doanh thu bn hng Chi ph bin i Chi ph c nh = Tng doanh thu = Tng chi ph 22. 22 K hiu vit tt SP = Gi bn n v (Selling price) VCU = Chi ph bin i n v (Variable cost per unit) CMU = S d m ph n v (Contribution margin per unit) CM% = T l s d m ph (Contribution margin percentage) FC = Chi ph c nh (Fixed costs) 23. 23 K hiu vit tt Q = Sn lng tiu th (v sn xut) (Quantity) OI = Li nhun hot ng (Operating income) TOI = Li nhun hot ng mong mun (Target operating income) TNI = Li nhun thun mong mun (Target net income) 24. 24 Phng php phng trnh 70.Q 42.Q 84.000 = 0 28.Q = 84.000 Q = 84.000 28 = 3.000 SP Tm sn lng Q tiu th doanh nghip ha vn? (OI = 0). Da vo v d trn. Phng trnh: (SP Q) (VCU Q) FC = OI Qhv = FC/ (SP VCU) 25. 25 Phng php s d m ph Qhv = FC / CMU 84.000 28 = 3.000 SP TRhv = FC / CM% 84.000 40% = 210.000$ 26. 26 Phng php th SP 0 42 84 126 168 210 252 294 336 378 0 1000 2000 3000 4000 5000 Units $(000) Doanh thu Tng chi ph im hon vn Chi ph c nh 27. 27 Li nhun hot ng mong mun (Target Operating Income) Sn lng mong mun = (nh ph + LN hot ng mong mun)/ S d m ph Doanh thu mong mun = (nh ph + LN hot ng mong mun)/ T l s d m ph 28. 28 Hy chng minh cc cng thc trn? 29. 29 Li nhun hot ng mong mun Gi nh rng nh qun l mong mun c li nhun hot ng l 14.000$. Hy xc nh s lng qun tiu th t c LN mong mun trn? (84.000 + 14.000) 28 = 3.500 SP Hy xc nh doanh thu cn thit c c LN trn? (84.000 + 14.000) 40% = 245.000$ 30. 30 Mc tiu hc tp 4 nh hng ca thu TNDN ti phn tch CVP. 31. 31 V d v LN thun mong mun v nh hng ca thu TNDN Nh qun l mong mun LN thun l 37.500$. Thu sut thu TNDN l 25%. Vy LN hot ng l bao nhiu? LN hot ng = LN thun (1 thu sut) TOI = 37.500 (1 0,25) = 50.000 32. 32 V d v LN thun mong mun v nh hng ca thu TNDN Xc nh sn lng tiu th t c LN trn? TR TVC FC = NI (1 thu sut thu TNDN) 70.Q 42.Q 84.000 = 37.500 0,75 28.Q = 50.000 + 84.000 Q = 134.000 $28 = 4.786 SP Q = (FC+ NP/(1-t))/CMU 33. 33 V d v LN thun mong mun v nh hng ca thu TNDN Chng minh: Doanh thu: 4.786 70 = 335.020 CP bin i: 4.786 42 = 201.020 S d m ph 134.000 Chi ph c nh 84.000 LN hot ng 50.000 Thu TNDN: 50.000 25%= 12.500 LN thun 37.500 34. 34 Mc tiu hc tp 5 Mt s ng dng ca phn tch CVP trong qu trnh ra quyt nh 35. 35 Trng hp 1-Thay i nh ph v doanh s Gi nh rng nh qun l Ca hng xc nh lng hng tiu th hin ti l 3.200 chic qun. Nh qun l ang tnh n mt chin dch qung co c chi ph l 10.000$. Qung co d tnh gia tng khi lng tiu th l 4.000 SP. Ca hng nn thc hin chin dch qung co khng? 36. 36 Trng hp 1-Thay i nh ph v doanh s 3.200 chic qun tiu th khng c CP qung co: S d m ph 89.600 Chi ph c nh 84.000 LN hot ng 5.600 4.000 chic qun tiu th c CP qung co: S d m ph 112.000 Chi ph c nh 94.000 LN hot ng 18.000 37. 37 Trng hp 2 - Thay i gi bn v doanh s Thay v qung co, nh qun l Tnh n vic gim gi bn $61 cho 1 SP. Vic gim gi bn d tnh gia tng khi lng tiu th l 4.500 SP. Nh qun l nn thc hin phng n gim gi bn n v $61? 38. 38 Trng hp 2 - Thay i gi bn v doanh s 3.200 chic qun tiu th vi gi bn 70$/SP: LN hot ng = 5.600 4.500 chic qun tiu th do gim gi bn: S d m ph : (4.500 19) = 85.500 CP c nh 84.000 LN hot ng 1.500 39. 39 Trng hp 3 Tng ngun lc s dng D on rng,Ca hng A c th tiu th 4.000 chic qun. Chi ph c nh l 84.000. T l s d m ph l 40%. Trong thi gian hin ti Ca hng khng th bn hn con s 3.500 SP. 40. 40 Trng hp 3 Tng ngun lc s dng tiu th c 4.000 SP, nh qun l cn tr thm tin thu mt bng l 6.000$. Nh qun l cn b thm tin thu mt bng khng? Doanh thu ha vn ban u, cha tng CP thu thm mt bng l: 84.000 0,4 = 210.000$. Doanh thu ha vn c tnh n CP thu thm mt bng l 90.000 0,4 = 225.000$ 41. 41 Trng hp 3 Tng ngun lc s dng LN hot ng ti mc doanh thu 245.000 $ vi CP thu mt bng hin ti l = (245.000 0,4) 84.000 = 14.000$. Hay: (3.500 chic qun 28) 84.000 = 14.000$ 42. 42 Trng hp 3 Tng ngun lc s dng LN hot ng ti mc doanh thu 280.000$ vi CP thu mt bng tng thm l = (280.000 0,4) 90.000 = 22.000$. Hay: (4.000 chic qun 28 s d m ph v) 90.000 = 22.000$ 43. 43 Mc tiu hc tp 6 ng dng phn tch CVP Trong c cu chi ph c nh v chi ph bin ph. 44. 44 La chn c cu chi ph c nh/chi ph bin i S d m ph thay i nh th no? Gim gi mua t $32 xung $25 v thm vo l tr ph qun l hng nm $30.000. Gi nh rng X nghip may cung cp hng cho Ca hng A a ra yu cu: 45. 45 La chn c cu chi ph c nh/chi ph bin i 70 (25 + 10) = 35$/SP S d m ph tng t $28 ln $35. T l s d m ph thay i nh th no? 35 70 = 50% Chi ph c nh thay i nh th no? 84.000 + 30.000 = 114.000$ 46. 46 La chn c cu chi ph c nh/chi ph bin i Vn nh qun l quan tm l: Sn lng tiu th LN hot ng c tnh n tha thun nu trn khng i so vi LN hot ng ban u. Cch 1: 28.x 84.000 = 35.x 114.000 114.000 84.000 = 35.x 28.x 7.x = 30.000 x = 4.286 chic qun 47. 47 La chn c cu chi ph c nh/chi ph bin i Tng CP ban u = Tng CP thay i 0,60.x + 84.000 = 0,50.x + 114.000 0,10.x = 30.000 x = 300.000 (300.000 0,4) 84.000 = 36.000 (OI) (300.000 0,5) 114.000 = 36.000 (OI) Cch 2: Tng CP ban u = Tng CP thay i 48. 48 n by kinh doanh n by kinh doanh: L ch tiu m t mc s dng chi ph c nh nhm lm tng li nhun vi s thay i trong sn lng tiu th. - Doanh nghip c n by kinh doanh ln th t l nh ph trong tng chi ph ln hn bin ph v ngc li. - Nu mt doanh nghip c n by kinh doanh ln th khi li nhun s rt nhy cm i vi nhng thay i doanh s. 49. 49 ln n by kinh doanh ln n by kinh doanh (Degree of operating leverage DOL) = Tng s d m ph Tng s LN hot ng 50. 50 V d n by kinh doanh Xc nh ln n by kinh doanh DOL ca Ca hng A ti mc sn lng tiu th 3.500SP trong 2 trng hp? 51. 51 V d n by kinh doanh Tha thun hin ti (SP:32$, FC: 84.000$): 3.500 $28 = 98.000 (Tng s d m ph) 98.000 (Tng SD m ph) 84.000 (CP c nh) = 14.000$ (LN hot ng) DOL = 98.000 14.000 = 7 52. 52 V d n by kinh doanh Tha thun mi (SP: 25$ v FC l: 114.000$): 3.500 35 = 122.500 (Tng SD m ph) 122.500 (Tng SD m ph) 114.000 (CP c nh) = 8.500 DOL = 122.500 8.500 = 14,4 53. 53 V d n by kinh doanh ln n by kinh doanh ti cc mc tiu th nht nh gip cc nh qun tr xc nh c nhng thay i ca doanh s ti li nhun hot ng. ln n by kinh doanh ln khi chi ph c nh ln gia tng v ngc li 54. 54 Mc tiu hc tp 7 p dng phn tch CVP vi doanh nghip sn xut nhiu sn phm. 55. 55 nh hng ca tiu th nhiu mt hng ti li nhun Tip tc ly v d v Ca hng kinh doanh A: Nh qun l mong mun s bn c 2 o s mi vi gi $20 khi bn 1 ci qun. Trng hp ny khng thm bt k chi ph c nh no. 56. 56 nh hng ca tiu th nhiu mt hng ti li nhun Xc nh s d m ph tiu th ca Ca hng? S d m ph n v ca o s mi: 20 9 = 11$/v 28 + (2 11) = 28 + 22 = 50$/v Cch tnh 1: 57. 57 nh hng ca tiu th nhiu mt hng ti li nhun 84.000 (CP c nh) 50 = 1.680 gi hng 1.680 2 = 3.360 o 1.680 1 = 1.680 qun Tng s lng hng tiu th = 5.040 58. 58 nh hng ca tiu th nhiu mt hng ti li nhun Xc nh doanh thu ha vn ca Ca hng? 3.360 o 20 = 67.200 1.680 qun 70 = 117.600 184.800 59. 59 nh hng ca tiu th nhiu mt hng ti li nhun Xc nh s d m ph trung bnh (weighted-average budgeted contribution margin)? Qun: 1 28 + o: 2 11 = 50 3 = 16,667$/v Cch tnh 2: 60. 60 nh hng ca tiu th nhiu mt hng ti li nhun im ha vn ca hai sn phm trn l: 84.000 16,667 = 5.040 SP 5.040 1/3 = 1.680 qun 5.040 2/3 = 3.360 o 61. 61 Cng thc xc nh Gi ti (i = 1N) l t trng ca loi sn phm loi i: ti = Qi/Q(Q = Q1 + Q2 + + Qn) - S d m ph n v trung bnh = ti(Pi - UVCi) - Tng sn lng ha vn ca Cng ty: Qhv = FC/ ti . (Pi - UVCi) - Sn lng ca tng loi sn phm cng ty ha vn: Qi = Qhv*ti 62. 62 nh hng ca tiu th nhiu mt hng ti li nhun Tng hp tiu th hai SP trn: Qun o Gi bn $70 $40 CP bin i 42 18 S d m ph $28 $22 T l s d m ph 40% 55% 63. 63 nh hng ca tiu th nhiu mt hng ti li nhun Gi nh doanh thu tiu th hai mt hng trn L: Qun : 63,6% v o: 36,4%. S d m ph bnh qun s l: 40% 63,6% = 25,44% qun 55% 36,4% = 20,02% o 45,46% 64. 64 nh hng ca tiu th nhiu mt hng ti li nhun Doanh thu ha vn l: 84.000 45,46% = 184.778$. 184.778 63,6% = 117.519 doanh thu qun 184.778 36,4% = 67.259 doanh thu o 65. 65 Mc tiu hc tp 8 ng dng phn tch CVP trong trng hp mt i tng chi ph c a cn c pht sinh chi ph. 66. 66 V d v s a iu khin pht sinh chi ph Gi nh rng Ca hng A s c thm chi ph $10 cho 1 ln gi ti liu km theo cc ln tiu th qun cho mi khch hng. Gi s Ca hng tiu th c 3.500 qun cho 100 khch hng. Xc nh LN hot ng ca ca hng? 67. 67 V d v s a iu khin pht sinh chi ph Doanh thu: 3.500 $70 = 245.000$ Chi ph bin i: Qun: 3.500 $42 = 147.000$ Ti liu: 100 $10 = 1.000$ Tng cng CP bin i 148.000$ S d m ph 97.000$ CP c nh 84.000$ LN hot ng 13.000$ 68. 68 S a iu khin pht sinh chi ph Gi s rng li nhun hot ng ca Ca hng A tng, gim ty thuc vo cng vic tiu th cho lng khch hng tng ng? C cu chi ph ph thuc vo 2 cn c iu khin pht sinh chi ph nh sau: 1. Sn lng tiu th 2. S lng khch hng 69. 69 Mc tiu hc tp 9 Phn bit gia s d m ph v li nhun gp. 70. 70 S d m ph khc bit li nhun gp Bo co thu nhp nhn mnh s d m ph phn ng gp trong hot ng KD. Bo co kt qu hot ng kinh doanh (K ton TC) nhn mnh ti li nhun gp. 71. 71 End of Chapter 3