CHNG 4 M QUAN H CHI PH - KHI LNG - LI NHUN (C V P)

Bin son: Ths. Nguyn Th Ho NCS. Nguyn Thu Hoi NCS. Mai Ngc Anh

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CHNG 4 M QUAN H CHI PH - KHI LNG - LI NHUN (C V P)

Ni dung nghin cu 4.1.Cc khi nim c bn v mi quan h gia chi ph khi lng - li nhun

4.2. Mt s ng dng mi quan h chi ph - khi lng - l nhun v qu trnh ra quyt nh 4.3. ng dng phn tch im ho vn trong vic ra quyt nh trong vic ra quyt nh.
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Cc k hiu s dng trong chng ny:

DT: Tng doanh thu

BP: Tng bin ph P: Tng nh ph

SL: Sn lng g: Gi bn bp: Bin ph n v

LB: Tng li trn bin ph

LN: Tng li nhun

lb: Li trn bin ph n v

Vi phng trnh kinh t c bn: LN = DT CP (Trong : DT = SL x g ; CP = P+ BP)

Nghin cu MQH chi ph - khi lng - li nhun l xem xt mi quan h bin chng gia cc nhn t gi bn, sn lng, CPC v CPB v s tc ng ca chng n li nhun ca doanh nghip. thc hin iu ny ngi ta s dng phng php hch ton nh ph bin ( phng php s d m ph).
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Ni dung phng php hch ton nh ph bin:

- Ton b chi ph ca DN ch c chia lm 2 loi l P v BP, trong :

+Tng nh ph lun lun khng i cc mc sn lng khc nhau Ta khng tnh ton phn b chng cho mi n v SP m lun ng x n l tng s, l chi ph thi k (P pht sinh k no th phi b p trong k ).

+Tng bin ph lun thay i cc mc sn lng khc nhau v bin ph tnh cho n v sn phm khng i cc mc sn lng Ta s dng bin ph cho 1 vsp xem xt mi mc sn lng. ngha ca vic nghin cu MQH chi ph - khi lng - li nhun: c ngha trong vic ra cc quyt nh khai thc kh nng tim tng ca DN (la chn v gi bn, chi ph, sn lng...) nhm ti a ho li nhun.
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4.1.Cc khi nim c bn v mi quan h gia chi ph - khi lng - li nhun

4.1.1 Li trn bin ph - Li trn bin ph l phn chnh lch gia gi bn (doanh thu) vi phn bin ph ca n. Mi n v sn phm Li trn bin ph c xc nh cho Cho tng mt hng

Cho cc mt hng tiu th - Li trn bin ph n v l chnh lch gia gi bn n v v bin ph n v . lb = g- bp (4.1) Vi gi bn khng i mi mc sn lng lb khng i mi mc sn lng lb tm tt vo mt con s ton b cc chi ph v doanh thu m gi tr n v ca chng khng i vi mi mc sn lng lb gip ta lng ho mt cch ng n v nhanh nht cc phng n khc nhau v chi ph,KE gi bn, khi lng sn phm tiu BO MON TOAN - HVTC th... nhm la chn phng n c li nhun ti a.

- Tng li trn bin ph + Trng hp DN SXKD mt loi sn phm th: LB = SL x lb (4.2) + Trng hp DN SXKD nhiu loi sn phm th: LB = DT BP (4.3) Thay cng thc tnh LB vo cng thc xc nh LN: LB c ngha v b p P v c li LN = LB P(4.4) nhun Mun LN ti a th LB cao V d 1: nht 4.1.2 T sut li trn bin ph

-T sut li trn bin ph l t l % gia li trn bin ph v gi bn

+ T sut li trn bin ph c th tnh cho mt mt hng: LB lb x 100 % (4.6) LB% x 100 % (4.5) hoc LB% DT g = = + T sut li trn bin ph c th tnh bnh qun cho cc mt hng: LB% = Tng li trn bin ph ca cc mt hng x 100 % (4.7) V d 2 +3: BO MON KEca TOANcc - HVTC Tng doanh thu mt hng

T cng thc 4.6 v 4.7 LB = LB% x DT (4.8)

Thay vo cng thc 4.4 LN = LB% x DT P (4.9) Nghin cu MQH CP- KL- LN trong trng hp DN SXKD nhiu mt hng Vy,LB% cho php: Xc nh LB mi mc DT m khng cn xt n khi lng tiu th 4.1.3 Kt cu chi ph - Kt cu chi ph l MQH v t trng ca P v BP trong tng chi ph V d 4 Qua VD ta thy cng mt mc tng DT n v no c kt cu chi ph vi phn nh ph cao hn th c nhiu c hi tng li nhun hn v ngc li cng mt mc gim DT th DN no c kt cu chi ph phn nh ph cao hn th li nhun gim i nhiu hn. Kt lun: DN no c kt cu phn nh ph cao hn s c c hi ln hn tng li nhun v c nhiu li th trong cnh tranh. Ngc li, DN no c kt cu chi ph phn nh ph thp, trong iu kin kinh doanh kh khn BO sMON linh hot hn KE TOAN HVTCv h d dng chuyn i mt hng kinh doanh.

4.1.4 n by kinh doanh Kt cu chi ph gn lin vi nhng c hi em li li nhun cao v mc ri ro ln ngi ta v kt cu chi ph nh l mt n by kinh doanh. - n by kinh doanh phn nh mc s dng nh ph trong DN, DN no c kt cu chi ph phn nh ph cao hn th n by kinh doanh ln hn v ngc li Vi mt n by kinh doanh ln, DN c th t c t tng cao hn v LN so vi mt t l tng doanh thu thp hn nhiu. Tc tng ca LN (4.10) B = Tc tng ca DT B P.a c 1% doanh thu tng ln th c bao nhiu % LN tng thm.

- Bin i cng thc 4.10 ta thu c cng thc:

V d 5 B = LB LN
(4.11)

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1.4.5 im ho vn

1.4.5.1 Khi nim - im ho vn l im m ti doanh thu va b p chi ph ( ti DN khng c li v cng khng b hay tng LB b p P) - Nghin cu im ho vn gip nh qun tr xc nh vi mc sn xut v tiu th l bao nhiu, vo lc no, vi cng sut hot ng mc no...? th t im ho vn (khng b l ) a ra cc quyt nh SXKD t hiu qu cao. 1.4.5.2 Cng thc xc nh a, Sn lng ho vn K hiu SLh l sn lng ho vn. Ti im ho vn th LB = P hay SLh x (g bp) = P P SLh cng thp so vi SL th LN cng (4.12) SLh = ln g- bp SLh gim, phi gim P hoc tng liKE trn ph (tng gi bn v gim V d 6 BO MON TOANbin - HVTC BP)

b, Doanh thu ho vn

(4.13) P P x g = T cng thc 4.11 DTh = SLh x g = lb lb g + DN SXKD mt mt hng s dng cng thc 4.13 + DN SXKD nhiu mt hng s dng cng thc 4.14 V d 7

P(4.14) LB %

Cc bc xc nh DT v SL ho vn TH DN SXKD nhiu mt hng

Bc 1 :Xc nh t l kt cu cc mt hng tiu th T l kt cu Tng li trn bin ph ca cc mt hng ca tng mt = x 100 % Tng doanh thu ca cc mt hng hng (Ti) Bc 2 :Xc nh t sut li trn bin ph bnh qun cc mt hng Tng li trn bin ph ca cc mt hngx 100 % LB% = Tng doanh thu ca cc mt hng BO MON KE TOAN - HVTC

Bc 3 :Xc nh DT ho vn chung P DTh = LB % Bc 4 :Xc nh DT ho vn v sn lng ho vn ca tng mt hng DT ho vn T l kt cu tiu DT ho vn ca tng mt = chung (DTh) x th ca tng mt hng ( DThi) hng (Ti) V d 8 c, Cng sut ho vn - Cng sut ho vn l cng sut cn huy ng t c sn lng ho vn SL ho vn (SLh) P Cng sut = x100% = ho vn SLk(g- bp) SL c th khai thc (h%) theo thit k (SLk) V d 9
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- Cng sut ho vn h% cng nh hn 100% th cng tt v n th hin nng lc sn sut ca DN l di do, hiu sut u t c nh cao, cho php DN khai thc cng sut trn mc hon vn ln kh nng em li li nhun cao. - Cng sut ho vn h% cng tin ti 100% th cng th hin tnh trng bt n trong trang b v u t TSC. Cng sut ho vn ln hn 100% th cng sut thit k khng cho php DN t ti im ho vn. d, Thi gian ho vn

SLh Thi gian ho vn (Tgh) (thng) = SL /12

P x 12 = SL(g- bp)

Xc nh thi gian ho vn gip nh qun tr ch ng trong vic khai thc v s dng thi gian lao ng, thi gian my chy... V d 10
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4.1.5.3 Phm vi (vng) an ton Trong c ch th trng, mi DN u c gng chim lnh, m rng th trng ca mnh nhng h cng phi lng trc nhng nguy c b co hp th trng. Phm vi (vng) an ton l phn th trng (sn lng sn phm, doanh thu) c th b gim bt ti im trc khi b l. - Phm vi an ton theo s tuyt i l mc an ton Mc an ton v sn lng = Sn lng _ Sn lng ho vn hot ng

Mc an ton Doanh thu Doanh thu _ v doanh thu = hot ng ho vn - Phm vi an ton theo s tng i l t l an ton. T l an ton v sn lng = (doanh thu). V d 11 Mc an ton v sn lng (doanh thu)x 100 % Sn lng (doanh thu) hot ng
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4.1.5.4 th ho vn thy r hn v l thuyt ho vn v MQH gia chi ph - khi lng - li nhun, cc nh kinh t thng dng phng php th th hin MQH ny Nu gi sn lng l bin x c lp; bin ph n v (bp) v tng nh ph (P) l nhng i lng bit th ta c: Y = P P Y = bp. x BP Y = P + bp.x TP Y=g.x
DT

Kt hp cc th ny trn cng mt h trc to , chng ta c th im ho vn dng tng qut v dng phn bit
V d 12
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4.2 Mt s ng dng mi quan h chi ph - khi lng - li nhun vo qu trnh ra quyt nh

Mt trong nhng nhim v ca KTQT l thu thp, x l v trnh by thng tin di dng d hiu gip nh qun tr la chn phng n v ra quyt nh nhm ti a ho li nhun. M: LN = SL x lb - P LN = LB - P T cc cng thc trn ta thy LN chu nh hng ca cc nhn t gi bn, sn lng, doanh thu, li trn bin ph, nh ph v tu chung li l chu nh hng ca tng li trn bin ph v tng nh ph. Do vy, mun thay i LN ta thay i cc nhn t gi bn, sn lng, doanh thu, li trn bin ph, nh ph v tnh ton s thay i v li nhun tt nht l ta nn tnh ton s thay i v LB v P. hoc LN = DT x LB% - P

LN thay i = LB thay i P thay i

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Cc phng n c la chn phi l phng n tt hn phng n hin ti v c LN thay i > 0. Tuy nhin trong qu trnh ra quyt nh bn cnh nhn t nh lng l li nhun tng thm phi cn nhc n cc nhn t nh tnh khc. Ta ln lt nghin cu cc phng n sau y: Phng n 1: Thay i P v DT Phng n 2: Thay i bin ph sn xut v sn lng Phng n 3 : Thay i bin ph v sn lng Phng n 4: Thay i gi bn v sn lng Phng n 5: Thay i P v gi bn

Phng n 6: Thay i P, gi bn v sn lng

Phng n 7: Thay i P, bin ph v sn lng Phng n 8: Thay i kt cu gi bn
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4.3 ng dng phn tch im ho vn trong vic ra quyt nh

4.3.1 D nh s li phi t Trong trng hp ny nh qun tr DN cn phi tnh ton xc nh c s lng sn phm v doanh thu cn thc hin c mt s li nht nh d kin c tnh n nhng thay i ca nh ph Xut pht t cng thc LN = LB P LN = SL.lb - P

LN + P SL = lb SL - SLh T l an ton = SL
V d 1

x 100%

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4.3.2 Quyt nh khung gi bn sn phm

Kinh doanh trong iu kin sc mua ca th trng thp (thu nhp ca dn c khng cao) th mt trong nhng bin php thc y vic bn ra l cnh tranh qua gi. Vn dng l thuyt im ho vn s gip cho nh qun tr c c quyt nh l c nn h gi bn hay khng v h bao nhiu vi tng mc sn lng c th.

gh =

P SL

+ bp

mi mc sn lng DN c th gim gi n gi bn ho vn m vn khng b l. iu ny gip cho nh qun tr DN xc nh khung gi bn tng ng vi cc cc mc sn lng t a ra cc quyt nh iu chnh gi mt cch ph hp, kp thi t ti mc tiu cui cng l ti a ho li nhun.
V d 2
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4.3.3 Quyt nh chp nhn hay t chi n t hng

Trong hot kinh doanh, i khi cc DN gp phi tnh hung l ngoi vic sn xut v tiu th bnh thng, DN cn c thm nhng n t hng mi c gi bn thp hn mc gi hin ti thm ch cn thp hn gia bn ho vn (gi thnh ton b). Lc ny vn dng l thuyt im ho vn s cho php DN xc nh c s chi ph cn phi b p t n t hng mi t m c kt lun v s li nhun tng thm hoc gim i t n t hng ny cng vi cc thng tin nh tnh khc ra quyt nh chp nhn hay t chi n t hng.
V d 3 4.3.4 Cc quyt nh thc y

Hot ng kinh doanh ca DN chu nh hng ca nhiu nhn t khc nhau c th ny sinh bn trong DN nh s gi my chy, s gi cng lao ng, vn lu ng hoc t pha th trng nh s lng sn phm, gi tr sn phm th trng c th chp nhn...
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Trng hp DN SXKD nhiu mt hng m c nhng nhn t d tha c gii hn th vn t ra l s thc y vic SXKD nhng loi mt hng no v bao nhiu em li li nhun cao nht? Vi MQH chi ph - khi lng - li nhun th li nhun cao nht khi tng li trn bin ph l cao nht do vy c cu mt hng c u tin thc y l c cu em li tng li trn bin ph cao nht. Cc trng hp c th sy ra nh sau: -Trng hp quyt nh thc y chu nh hng ca mt nhn t gii hn ch cht th sn phm c thc y trc tin l sn phm l sn phm cho li trn bin ph cao nht tnh trn n v nhn t gii hn . V d 4 - Trng hp quyt nh thc y chu nh hng ca nhiu nhn t gii hn th phi lp v gii bi ton qui hoch tuyn tnh tm phng n cc bin ti u l c s cho vic ra quyt nh thc y.
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4.4 Mt s hn ch khi phn tch mi quan h chi ph - khi lng - li nhun

M hnh phn tch mi quan h chi ph - khi lng - li nhun c nhng hn ch - nhng gi nh khi nghin cu m hnh ny: - Ton b chi ph ch c chia lm hai loi l nh ph v bin ph. - Tng nh ph lun lun c nh trong phm vi nht nh ca sn lng - Bin ph n v n nh so vi s thay i ca sn lng - Gi bn khng i mi mc sn lng tiu th. - Trng hp DN kinh doanh nhiu mt hng th kt cu tiu th khng i vi mi mc doanh thu.
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