Chuong3-KTQT-phantichCVP

# Chuong3-KTQT-phantichCVP - PHAN TCH MOI LIEN HE CHI PH SAN...

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PHAÂN TÍCH MOÁI LIEÂN HEÄ CHI PHÍ – SAÛN LÖÔÏNG – LÔÏI NHUAÄN (C-V-P RELATIONSHIP) C ost V olume P rofit

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By Nguyen Bao Linh Caùc nhaân toá aûnh höôûng ñeán lôïi nhuaän Ø Soá löôïng saûn phaåm tieâu thuï Ø Ñôn giaù baùn saûn phaåm Ø Bieán phí ñôn vò saûn phaåm Ø Toång soá ñònh phí trong kyø Ø Keát caáu haøng baùn
Keát caáu haøng baùn SP Doanh thu X ROS = Laõi A 3.000 X 10% = 300 B 2.000 X 6% = 120 Coän g 5.000 X 8,4% = 420 By Nguyen Bao Linh SP Doanh thu X ROS = Laõi A 1.000 X 10% = 100 B 4.000 X 6% = 240 Coän g 5.000 X 6,8% = 340

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By Nguyen Bao Linh Nhöõng ñieàu caàn bieát
By Nguyen Bao Linh Ví duï veà coâng ty M Ø Baùo caùo thu nhaäp thaùng 8 cuûa coâng ty M nhö sau Toång soá Ñôn vò % Doanh thu (400sp) 100,000 250 100 Bieán phí 60,000 150 60 Soá dö ñaûm phí 40,000 100 40 Ñònh phí 35,000 - - EBIT 5,000 - - DOL APPL BEP

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By Nguyen Bao Linh soá dö ñaûm phí Contribution margin Ø Coøn ñöôïc goïi laø laõi goùp, hieäu soá goäp, thu nhaäp tröôùc ñònh phí… Ø Laø phaàn coøn laïi sau khi laáy doanh thu trang traûi cho bieán phí. Ø soá dö ñaûm phí tröôùc tieân phaûi trang traûi ñònh phí, sau ñoù laø hình thaønh neân lôïi nhuaän Ø Neáu soá dö ñaûm phí khoâng ñuû trang traûi ñònh phí, doanh nghieäp seõ bò loã.
By Nguyen Bao Linh soá dö ñaûm phí (Contribution margin) Ø Khaûo saùt EBIT coâng ty M theo caùc möùc doanh thu khaùc nhau 1 sp 2 sp 350sp 351sp S 250 500 87,500 87,750 V 150 300 52,500 52,650 CM 100 200 35,000 35,100 F 35,000 35,000 35,000 35,000 EBIT (34,900 ) (34,800) 0 100 Khoâng Caàn Phaûi tính

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By Nguyen Bao Linh Ø Haõy tính toaùn EBIT ôû möùc saûn löôïng 185 saûn phaåm, 520 saûn phaåm? soá dö ñaûm phí (Contribution margin) EBIT = soá dö ñaûm phí ñôn vò saûn phaåm Soá löôïng sp treân (döôùi) ñieåm hoøa voán X Ø Haõy tính soá löôïng saûn phaåm caàn baùn ñeå ñaït ñöôïc EBIT laø 18,500?
By Nguyen Bao Linh Tæ leä soá dö ñaûm phí (Contribution margin ratio) Ø Soá dö ñaûm phí coù theå bieåu thò baèng: Ø Toång soá tieàn – CM (40.000ñ) Ø Ñôn vò saûn phaåm – cm (100ñ/sp) Ø Tæ leä treân doanh thu – cm% (40% doanh thu) Ø Tæ leä soá dö ñaûm phí coù theå giuùp öôùc tính nhanh EBIT theo doanh thu

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By Nguyen Bao Linh Tæ leä soá dö ñaûm phí (Contribution ratio) Ø Trong thaùng 9, öôùc tính doanh thu coù theå taêng theâm 20,000ñ so vôùi thaùng 8, haõy cho bieát EBIT seõ taêng theâm bao nhieâu ñoàng? Ø Doanh thu taêng 20,000 seõ laøm cho soá dö ñaûm phí taêng theâm 20,000 X 40% = 8,000. Do F khoâng taêng neân EBIT taêng 8,000
downtown office building. The average selling price of a cup of coffee is \$1.49 and the average variable expense per cup is \$0.36. The average fixed expense per month is \$1,300. 2,100 cups

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## This note was uploaded on 12/19/2011 for the course ECON 101 taught by Professor Ph.d during the Spring '11 term at Baker MI.

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Chuong3-KTQT-phantichCVP - PHAN TCH MOI LIEN HE CHI PH SAN...

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