Phan tich cvp

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<ul><li> 1. Phn tch Chi ph - San lng Li nhunMi lin quan gia doanh thu - chi ph - li nhun Managerial Accounting - ACCT 200</li></ul> <p> 2. Phn tch doanh thu - chi ph - li nhun Phn tch CVP la xem xet mi lin quan ga doanh thu - chi ph - li nhun. Nghin cu mt cach tng hp anh hng cua mc hoat ng n chi ph, thu nhp, and li nhun. Co th nghin cu thay i li nhun khi co s thay i cua gia ban, chi ph, vvv. 3. Lam ro phn tch CVP Phn tch ng x chi ph: Tng nh ph hng thang $48,000 Bin ph n v $10 Gia ban n v $16 2. im hoa vn la im v san lng tiu thu (hoc doanh s) ma tai o tng doanh thu bng tng chi ph 3. Tai im hoa vn, doanh thu bu p bin ph va nh ph. Doanh nghip se co li khi doanh thu trn mc doanh thu hoa vn va ngc lai. 1. 4. Lam ro phn tch CVP Nu ban 8000 ve mi thang cai g xayn? Tng thu nhp (8,000 X $16) Tr: Bin ph (8,000 X $10) Tng s d am ph Tr: nh ph li nhun$128,000 $80,000 $48,000 $48,000 $ 0 5. s d am ph Tng s d am ph = Tng doanh thu tng bin ph = nh ph (Qhv) s d am ph n v = gia ban n v - bin ph n v. (s gop phn bu p nh ph). nh ph S d am ph n v 48,000 6= San lng hoa vn = 8,000 6. s d am ph ty l s d am ph = s d am ph n v chia cho gia ban n v. ty l s d am ph = s d am ph chia cho doanh thu.nh ph s d am ph n v gia ban n v 48.000 6 16==nh ph ty l s d am ph 48.000 0.375= $128,000Doanh thu = hoa vn 7. Xac nh bng biu thc Doanh thu - bin ph - nh ph = li nhun(G x Q) (BPv x Q) P = LN16x-10x-48.000=0 x=8.000 8. Xac nh HV bng th Bc 1: Ve truc Bc 2: Ve ng nh ph Bc 3: Ve ng tng chi ph. Bc 4: Ve ng doanh thu 9. P h n t i c h C VP240000 220000 200000Doanh t hu180000 160000 140000Tng chi ph ($128,000; 8,000 Unit s)120000 100000 80000 60000 40000 20000 0 02000400060008000 S a n l ng10000120001400016000 10. Doanh thu - Loi nhuan 50000 40000 30000 20000 10000 0 02000400060008000-10000 -20000 -30000 -40000 -50000 -60000 D o anh t hu10000120001400016000 11. D toan li nhun at c mc li nhun cn thit nn san xut bao nhiu?nh ph + Li nhun mong mun = San lng cn thit S d am ph n v 48,000 + 3,600 6= 8,600 12. Ap dung CVP Chnh lch (l) an toan = la hiu s gia doanh thu va doanh thu hoa vn. nh ph / s d am ph n v li nhun d bao. nh ph s d am ph n v= Qhv 13. Mt cng ty hoa my phm bt u hoat ng tai tnh X nm 19x3 (1/1/19x3). Bao cao lai l nm hoat ng u tin cua cng ty nh sau : Tng s Doanh thu (8.000sp x 50) 400.000 Bin ph gia vn hang ban 240.000 Bin ph ban hang va QLDN 40.000 S d am ph 120.000 nh ph SXC 110.000 nh ph BH va QLDN 40.000 L (30.000)% 100.0 60.0 10.0 30.0 27.5 10.0 (7.5) 14. Tr lai v du cua cng ty hoa my phm trn. Cng ty kinh doanh 2 loai san phm A va B vi s liu v gia ban, bin ph nh sau :San phm A n gia ban (1.000) 50 Bin ph n v (1.000) 35 ---S d am ph n v 15 nh ph (1.000) 184 T l s d am ph 30 % Kt cu tiu thu 80 %San phm B 80 48 ---32 40 % 20 %. 15. S lng sp ban Doanh thu Bin ph ------------------SDP nh ph Lai thunSP A SP B Tng s 8.000 2.000 10.000 400.000 160.000 560.000 280.000 96.000 376.000 --------------- ----------120.000 64.000 184.000 184.000 0 16. D toan li nhun va mi quan h chi ph - san lng - li nhun Doanh thu va k hoach li nhun cua doanh nghip Li nhun va anh hng do thay i chi ph, san long on by kinh doanh (operating leverage) 17. Cng ty hoa my phm trn, trong ky cng ty lp k hoach li tc cho nm ti la 60.000.000 ng va d oan rng gia ban va cac chi ph tng t nh tnh hnh nm 19x3nh ph + Mc lai mong mun Doanh thu = --------------------------------------------tiu thu cn thit Ty l s d am ph Doanh thu (14.000 x 50) 700.000 Bin ph (14.000 x 35) 490.000 S d am ph 210.000 nh ph 150.000 Li nhun trc thu 60.000 18. Li tc sau thu nh ph + ----------------1 - thu sut San lng cn thit = ------------------------------------------------S d am ph n v Li tc sau thu nh ph + -------------------------1 - thu sut Doanh thu cn thit = ------------------------------------------------Ty l s d am ph 19. k hoach li nhun trc thu la 10 % trn doanh thu. Khi o, doanh thu ban hang cn thit bao nhiu? nh ph + Mc lai mong mun -----------------------------------------Ty l s d am phDoanh thu = tiu thu cn thitDTct=150000 + 0,1DTct -------------------------0,3 20. Gia s tai cng ty noi trn, k hoach li nhun sau thu la 42.000.000 ng. Thu sut li tc la 40 %. Doanh thu cn thit at mc lai trn trong nm 19x4 la Doanh thu (14.667 x 50) Bin ph (14.667 x 35) S d am ph nh ph Lai trc thu Thu (40 %) Lai sau thu733.350 513.350 220.000 150.000 70.000 28.000 ----------42.000 21. a) Thay i v gia ban Phongkinh doanh d bao, nu gia ban giam 10 % th s lng san phm tiu thu se gia tng 20 %, t 10. 10.000 n 12.000 sp. Nu d kin 12. sp. nay xay ra th Q hoa vn la: 15.000 15. 15.000 x 45 = 675.000(ngan) 15. 675.000(nga 22. a) Thay i v gia ban Vi mc tiu thu la 12.000 sp, bao xac nh nh sau: Doanh thu (12.000 x 45) Bin ph (12.000 x 35) S d am ph nh ph L rongcao lai l 540.000 420.000 120.000 150.000 (30.000) 23. b. Thay i bin ph ng trng phong san xut cho rng mt s thay i trong qua trnh san xut tai cng ty se s dung lao ng co hiu qua hn va bin ph n v giam 5.000 . Qhv = 7.500 hay doanh thu hoa vn = 7.500 x 50 = 375.000 (ngan ng) 24. b. Thay i bin ph Doanh thu (10.000 x 50) Bin ph (10.000 x 30) S d am ph nh ph Lai rong500.000 300.000 200.000 150.000 ----------50.000 25. c. Thay i nh ph va bin ph thay i phng phap tra lng cho nhn vin phong ban hang. Nm 19x3, tin lng tnh theo g. 19x 10 % doanh thu. Theo k hoach mi, tin lng thu. cho nhn vin phong ban hang se c nh mc la 40.000. 40.000.000 /nm . Nu thay i cach tra lng nay th bin ph se chim t l la 60 %. Nu d nh nay ang thc hin th li nhun cng ty se thay i nh th nao ? Doanh thu hoa vn = 190000/40%= 475.000 190000/40% 475. 26. Doanh thu (10.000 x 50) Bin ph (10.000 x 30) S d am ph nh ph Lai rong500.000 300.000 200.000 190.000 10.000 27. n gia504550Thay i bin ph va nh ph 50Bin ph3535303035nh ph150.000150.000150.000190.000180.000S lng tiu thu (sp)10.00013.0007.5009.50013.000San lng hoa vn(sp)10.00015.00010.00010.00012.000Li nhun (1.000 )0(30.000)50.00010.00015.000Ch tiuTrng hp gcGiam GiaThay i bin phThay i nh ph va doanh thu 50 28. on by kinh doanh (operating leverage) Vic tng hay gim doanh thu s nh hng ra sao n li nhun ca doanh nghip. Kn n by kinh doanh, cc nh qun l c th c ngay cu tr li trn. Ch tiu o lng anh hng cua nhng thay i doanh thu i vi lai rong cua doanh lnghip n DLN/LN on by kinh doanh=----------------------------D DT/DT 29. ln n by kinh doanh% chuyn i li nhun kinh doanh = ------------------------------------------% chuyn i doanh thuTng s d am ph ln on by kinh doanh = -----------------------------------------------Tng s d am ph - Tng nh ph 30. Doanh thu Bin ph1.500.000 825.000 -------------S d m ph 675.000 nh ph 475.000 --------------Li nhun thun 225.000 Ti mc doanh s l 1.500 triu ng, ln n by kinh doanh l: 675.000 ln ca n by kinh doanh = ----------------- = 3 225.000 31. Doanh thu Bin ph S d m ph nh ph Li nhun1.500.000 825.000 675.000 450.000 ----------225.000Chnh lch 1.800.000 300.000 990.000 165.000 810.000 135.000 450.000 0 -------------------360.000 135.000T l (% 20% 20% 20% 0% 60% 32. 810.000 ln n by kinh doanh = ---------------- = 2,25 360.000 33. Chnh T l lch (%) Doanh thu1.500.0001.800.00030020%Bin ph82599016520%S d m ph67581013520%nh ph45045000%Li nhun22536013560%</p>