Chuong5-BTKTQT-Phantichbiendongchiphi

Chuong5-BTKTQT-Phantichbiendongchiphi - Bai tap...

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a.i.1.a.i.1.a.i. Baøi taäp a.i.1.a.i.1.a.ii. PHAÂN TÍCH BIEÁN ÑOÄNG CHI PHÍ a.i.1.a.i.1.a.iii. a.i.1.a.i.1.a.iv. Baøi 1: a.i.1.a.i.1.a.v. Coâng ty H saûn xuaát vaø baùn saûn phaåm Z. Chi phí nguyeân lieäu tröïc tieáp vaø nhaân coâng tröïc tieáp coù lieân quan ñöôïc lieät keâ nhö sau: a.i.1.a.i.1.a.vi. a.i.1.a.i.1.a.vii. a.i.1.a.i.1.a.viii. a.i.1.a.i.1.a.ix. a.i.1.a.i.1.a.x. Nguyeân lieäu tröïc tieáp a.i.1.a.i.1.a.xi. a.i.1.a.i.1.a.xii. a.i.1.a.i.1.a.xiii. a.i.1.a.i.1.a.xiv. nhaân coâng tröïc tieáp a.i.1.a.i.1.a.xv. a.i.1.a.i.1.a.xvi. a.i.1.a.i.1.a.xvii. a.i.1.a.i.1.a.xviii. Trong suoát thaùng hieän taïi, nhöõng thoâng tin sau ñaây ñöôïc ghi nhaän: 20.000kg nguyeân lieäu ñöôïc mua vôùi giaù thöïc teá laø 2.35ñ/kg Toaøn boä soá nguyeân lieäu treân ñöôïc duøng heát ñeå saûn xuaát 4.000 saûn phaåm Z. Toång soá giôø nhaân coâng tröïc tieáp thöïc teá laø 750h, vaø toång chi phí cho thôøi gian nhaân coâng naøy laø 10.425ñ. a.i.1.a.i.1.a.xix. Yeâu caàu: 1. Tính toaùn caùc bieán ñoäng lieân quan ñeán chi phí nguyeân lieâu tröïc tieáp. 2. Tính toaùn caùc bieán ñoäng lieân quan ñeán chi phí nhaân coâng tröïc tieáp. a.i.1.a.i.1.a.xx. a.i.1.a.i.1.a.xxi. Baøi 2: a.i.1.a.i.1.a.xxii. Coâng ty D saûn xuaát moät loaïi ñoà chôi. Doanh nghieäp vöøa xaây döïng ñònh möùc chi phí cho loaïi saûn phaåm môùi naøy nhö sau: Nguyeân lieäu tröïc tieáp: 6m/1 saûn phaåm vôùi giaù 5.000ñ/m Nhaân coâng tröïc tieáp: 1,3h/1 saûn phaåm vôùi ñôn giaù 8.000ñ/h a.i.1.a.i.1.a.xxiii. Trong thaùng 1, coâng ty ñaõ saûn xuaát ñöôïc 3.000
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saûn phaåm. Caùc thoâng tin coù lieân quan nhö sau: Nguyeân lieäu tröïc tieáp mua trong kyø 25.000m vôùi giaù thöïc teá 4.800ñ/m. Khoâng coù nguyeân lieäu toàn kho ñaàu kyø, nguyeân lieäu toàn cuoái kyø laø 5.000m. Nhaân coâng tröïc tieáp: 4.000h ñöôïc söû duïng vôùi toång chi phí laø 36.000.000ñ. a.i.1.a.i.1.a.xxiv. Yeâu caàu: 1. Tính toaùn caùc bieán ñoäng trong thaùng: Bieán ñoäng ñôn giaù vaø bieán ñoäng löôïng nguyeân lieäu tröïc tieáp. Bieán ñoäng ñôn giaù vaø bieán ñoäng naêng suaát cuûa nhaân coâng tröïc tieáp. 2. Giaûi thích nhöõng nhaân toá coù theá aûnh höôûng ñeán töøng loaïi bieán ñoäng noùi treân. a.i.1.a.i.1.a.xxv. a.i.1.a.i.1.a.xxvi. Baøi 3: a.i.1.a.i.1.a.xxvii. Coâng ty E saûn xuaát moät loaïi saûn phaåm coù ñònh möùc chi phí nhaân coâng nhö sau : Thôøi gian ñònh möùc 1 saûn phaåm : 18 phuùt Ñôn giaù chi phí nhaân coâng 120ñ/1 giôø a.i.1.a.i.1.a.xxviii. Trong thaùng 8 coù 5.750 giôø nhaân coâng tröïc tieáp ñöôïc ghi nhaän.
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