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fJOO •&00 + ro
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t... '... ,,' .' . .. 24'0 000 :12·:400 II~ (06"9 nh.n~ ' . . . . . . ... ·ID~.~ep1-.~.~r.ir.~f!i~~.~~,~.~; ... , y.t'O.·~;."~'i~'~'ffii~;W1Vi~oti~&100%'¥!~~m~%~2"1~ab:.,;36b;~~::.~.:
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". f: '.,:,,~;··:':"';'·n~::'\··. .:' ··'i!:'~-wr.;1"r:-."111'..·"'I.: .• ·!:,'.'I.·::! .•..t ••~~·••;.·.1d".•r:-••:.i..:: ..,:··:!:.·: .....,JC'.~~4-.(~~1 f.'I'::.'r7.~ :" '
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1~.~AjAt~~~'ri~I~ii{\ll"bt~Ii1J~,~Q;~2.'u~i:,SZ)~h,,~n.r"j.f:1ir~1'.&.4.~B'«r' ~j,~.,a'.'.:'.
C'-".= 130.(/4{ ~ '. ~ ".! {1' .'
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p"m.O,20X(CfV) t;O;26~130- 32;5% . . : p'-aS% nen m~(c~vJ.~0,28· ~. '.1 '··1.1 , .. . . . 't, --'---'-..._._.'.._.__1°·~ .~_~l:6·~~~~~.~~ Jd~·!.·U~It~~.qh~~ti;u4_'i.;.~tl~·~~i4tJ~Pbu'#.;:·.."'~.'::.:' :. : .1 •....., .• t~. .' ~')f"~'''.:-;-·~'.~- ,•• 'i,':'" ._~;-._.__... .:.;.,:~~. _.. _._._. _.. ;;;: . .,.~:' .. ----. .f6f1a8.11.1~~-:~~~•.'.'! : :~.='~;'.~( :~,"._... ~ ,.;\:.,::. • .... , .. r.' :"'.ll'.:,::F' .:; ... -0_,:--:-_ ...".---,1'-":
~..c+,,1:C 12~:~f!!J'O;l?rci!1.~~9 !:.:;:~:'P.;t~I~!(~tH}.~oq~
~~ XN.sCl~ 1'.r,tlms~ \hU .~I{~o,t~."118~I~t ~t'I~'ri1&l1e!~ti,.ij ~tJ't I~I ~huOI1eila ~Nr~1a%.·Tfm··t~j,9·T~..Urngtrl.l'd'c cUP
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rAng f~ bAn iY~ tft;~o .. c';'y t;~JO;f2;'18:ei6,12~1l~'flY'). P"Il'I." 1$.6t~.P't>12% a> ~/(C+V) U~,~:Z ". II? (
",:''':''1 ''':' ,ir t. .' " ... 'i" .t~t~,(~~p~,+"':70): 4'· 386,(~ 46n8) ,'A:'~".~".•~fArathl'~.Oh~~.'~,U.t.~~nq.l~' ••• t ••• " I ••• , l I . ·:...#·c ..···· ,,,,,\~ I" .: .. ~ ~ l'"; "., I. tI::.,..,:-;:~ li'. "w::.::._RlI
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1IIii., . Mill ( 3800+280'+ 3~O.":~OO) : 4 ~ 885 (ti«6"" )
tt6n cAn thi6t cho J~u thOng tA:
~"'(
'~ "qqQ."n ~b~DJ'9Ao'l~u,~~d~g~)~~ P~.'~l,!",U!taAt1J1"'~:~~Q".DtDa'~~j
_m'.200%z:~ III2 .)r ni.2v III2 x MO ~ 10DO ($) ~,
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..'......"~;t'~~:,'cili ;rij'~~1y~itiAn thuiti~q.C:
" ..,:'..~I".~f~A~'~h'm .~; (o+v+m): 1000 a (4000 -0.1000):1000- ~'C$)~" .' .:, ~.~ 1:1. ••• " • ,:.'; ',',' , . _l'wt,~Q9GOUAn.hlAa '~~ii20g"~t~~, rn'~11,~~iu,~~t.\,limps,~1'~Jl1:~'n~~~Y'~_j ",., .• ' ':' • .': .;:. • .:.' t • • • ••• . ." .• ;' . :r.,'."t'·tft.•
:'... :;~~~~ril{..;1':5.ftJ6~iioo;·i.)" . .: ... ' . ",.., ":" 0' ". • 1,·,I-"r 1 J "'.. . " • : 'Kft~11ii9ng'g'6'trltH,ncj'dUibi nlnl cua d·x( nghJtp d61~~I4=.300)( 100 )(12 ce 360000 ($) . . . '. • ,. -" ... • jl ••• . . __.v~:~"f. '... '.:io'ijA\ . _ '0'
bf~.n~~h~!~thu d,~ ..'_t:;r&~tlWHlm·.'D~.l~~f~,~J~P·~l.~~:~~·.~.
~:.;:.
.:.·~t~~~!_tt!r'~
•.:i,d~WI~:m~~~'~~'~~~(.l~OI1'P~1Q~~~:~~~~._. . . ,:- ""~f,!'!..: ".' V./O.1'16.~>.8tji~·in;!.'~4l)O.:~~ cr+vtr' 6nob';~'i4dO'llr:idbo'($) ." 6v t v« 600 $ '. ... . . .' . .. . , • i' ., (J\,ff.: CoO M~ ';. UJ Wle:l. (,4 • .' • ', • ." • ' '\oW' cp's,u\j,"u""",',., we 'PO·", """"''''';'''·''''''r,,,,.,,,10%
:':' ..-;}t!.) ;'~i~.::::~:.",f' .Jl/~ .' . . '
,.Diij•• 'iI6niW1n*'guiP ytnXH ~~~<;!.~,..;
,...U;t'(· 0,3 IC 2OD"l),h100 .. 0.1 x'100- .r6ht'lll,.'W. hOI-tDO~100~tll0-4~(t~') +T4ng alAt~t~lnad" J.: 1 •• , . ".", :... , .. ", -'.. : t':" .,
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:..,
.
,~~~:,' .. , -. _ .._.. >. -:HfJhb IUl'.U'SI'''.hU';'.",.1QQuu."'u",,,.. ,,,".,,,.·· .... 20% ••••• _t •• . ' . . . '. '. .=:i:t>.vit 2000 '." , . _ . _ ,._.---_.__._._ ..., _ .. _ . • . __ 4.', -------------- • . . . . . . 8i111tip Mac L~nln 2 - Phin thing du'
8.11: Trong 8 gUIc6ng nhan san xu4t dtJc;1C16 san phSm'c6 t{)ng gfa trlla 80.dO la..
H61: g.a trl t6ng san ph~m lam ra trong ngay va gJa trl cua 1 silO'phgm Iii bao nhh~u, neu:
a. Nang suat lao d~hg tang le{l 2 Ian
b. Ctil1ng dl) lao de»ngtang I~" 1.5 liln.
!!tl-l:
.
16sin pham = 80 USD ~. gfa ti-j 1 san phdm = 80/16:::: 5 usn
A) r_ng nilng su4t chi lem tling s6.1uqng SlUt phAm sAnxu~t fa trong I khung thai gian nhAt dinh
chlr kO'lam tlng t6ng Bia tfj "~vIvAy hlc nay 8h se san xu4t de 32 san phAm .
. . -+ Ola tri 1 san pbAmluc nay = 80/32 = 2.5 USD
TAng s4n phtm vln gill nguyan
.Sa df tAng glli tr] khfing thay dAi vi thea dAphat tri~n cua TB, nang su4t lao dOng tling len lam
gia ttl hAng h6a, dich vv giam xu6ng . Oia tri eli biet cus hang hoa I khi ~ht'lhen gili tr] x~ hOi se
. lAm phAn thtng dtr trOi han ghifrj
th~ng dtr blnhthuong cua xU hOi - aQi h\ gia tr] th.ng du sicu
Dg,ch' .' DiAu m\y ghli thfch vi sao DhA TB ch4p rih.n htl gia sp, . . . '. . '.' I ngAy 1 cang nhlin lAmtrong 8 gio , tg lap d~ng tAt yeu = 4h , tg lao dOng th~ng du = 4h Do vty tuy thoi.gian J ngAy iao dOng = const nhungty su4t th~ngdu Uhignen gla tr] thtng du '. . . ,; ;; :;f}i~.
t> !~1.h:.
:::. ::~:'.:: iil' ...•.>;,'.:~ ;,.:; .. : ~,:.~.~,~ ..~.~ ~~~.J,:,~.,f1.·~.·::. ' '. . tl:lyft,«61)·. '. ,";, 'l.
.:< .
'i lao dOng thJrig du= 6h ( 6+2 = 8 )
. m' == mlv == (612).100% == 300%
eOng tang theo ( dAycon gQi lApp son xu4t gJa ta', tlltng db' tU:01Igd6i )
l.J.lJAnJ..~U'imgdO lao.40.08 t~c IAkeo dAi ngAy lao ~Ong~', theo JogIc , ngAy lao-;~~~£cang dAj
t~rt!~n_'ll~cmgtli?g t~c IAg~atrl 1 s~n phA~ cOll8ph~1 tling ~6b~,~hi;ph{ nHU.ngfllj;'T~:'b6~~IOt.. :
.
.:.~I.na~a.~l1.vlnglD' nguyen thM gian lao d~n-g tAt),'AJIvAch.l,tli~gtg I~~dOng t~,ns'~~n~n gui tClI
..'
".guy~~~c~ch lAm~Aytftty6u ~e JA~ h~~to.. SL~C1.v.:Cn~U'a.I~o dOng ne~JhlJOng chf de '.'
SJt~~·$!~
" ~k:..·.iI:;
:~Pf.~\l'!JJjJf.onggl~l.dQ\lJHtA~cua CN~~ (-pp$.x;GT'fD.
. I. Lic ra6.y keo·dAl ngAy vOlt,)' 8.6 '1,5 tuc IA s6 JU'qng sAn pham t~nglen: 80.1,5 =Ik70sp
, VD:
m' c;s m/v = (tg lao dOng thing dar) I (ig.lao dOng t4tyiu):.-lOO% = (4/4).100% = 100%
tins. nlng suit t{le'IAgiAm th~i gian lao dOng tAt y~u'VD xpOng con 2h nen h~cnay thel' gian
. .... .' .' . . .' '. " . . .OJ' sp c: canst == 5 USD.
.
Bj/2: Trong qua trlnh.sim xuat san phSm, hao mOnthlft bl vtl may m6c la 100.000 era la.
Chi ph' RQLlvan 114UzlJ~t ifiLl
-knapl€n niu blat rang gfa trl coa 1 san phSm Iii 1.0()OPOOqa Is va trlnh (1~o6c lOt la
200%'. . .' DAI2 :
Theo c6ng thuc :
W=c+v+m
(I)
W • TAng gja tri sp .
C - Tu hAn bit bi~n ( chi phI dAu ttl' nguyen v~t Ji~t1 + hao mon )
V ":Tu ban kha b.i!n ( tian hrang )
M - Obi tri tb~ngdlf
C = 300k + lOOk=400k USD IJ.8 Rhh1n 1I~1.iIII 300.()OO 46 la. H6y xciC-dlnh c.1l1 p~( tU' b&\n . m~ == (11I/v).lOOo/c,== 200%.-. m/y = 2 lip V80 ( 1 ) . .... (I) .', . , .. .
.. . .~ . . Ch6 Y : m' th! hi~ri trJnh dO b6c IQtcl1aTB
1000k = 400k + v -I- 2v +-+ 600k = 3v ~. v = 200k (USD)
sal3: Co100 cong nhan lam thu&, san xuft 1 thang dllc.1c12.500 don vi san phSm v~1 chI
phf tlf ban, bit bien fa 250.000 de)la. Gla trl sltc lao oQng 1 thang cua 1 c6ng nhan la 250 (fo
la, m' = 300%. Hay xac ofnh gla trl ella 1 ddn vi san pham va k!t c4u eua n6.
Dai3:
C1;:'Y=c+v+m
.~ .. __ .. _ _ . -.-- -- lit gii\.trjJ $p.!:.'.r6~gllj' trlSp =.!250~t__ ;S6.. 'M'9'ng ngu'CtI lao d~ng si! glAm lei 2.S.V' "· h _ LIIU I :~iftt}/ glanlao d9ng = tg lao d~ng tJtyiu + Ig lao d<,ngth~ng dlt
B,t tAng ghitri 1 c6ng nhAn lam ra trong ,I ngAy IAb :
~·b·- 10._. b:l 40 $
Do c(r 1 h 1 c6ng nhAn 111mra de 5 $ nen t6ng 56 gUi
40/S == 8h
Ta~ M ...mt.V val m' = 3, V = 200.10 = 2000 $ (V - Ti~n'lU'ong)
n6u tlng m' Ian 1/3 v,y M tlng lluQIlSc 1/3. m'.V = 2000 $.
BI~7: Til bAn(fng ra 1.0000004a la, trong 46 700.009 (fa ta bo vila may m9.(:va thlet bit
)feu, m~= 2000/0.f:i1yXBC dlnh:
2~O.•pOO et6 la b6 vilo nguyi!n
x~~ng bao nhlA,u% n@'u: Kh61Itfqng gl~ trl th~ng du'kh6ng <161;tlBn JLfdngtang nhan'khOng
4gl, 1')1' tlilg rAn'I~ ~SO%.
:In~~ong~hO'CN ( V )= 1OOOk- 700k - ~OOk = iOOk s
200kS'
M= bt~.V~2.100k~
.
tAng len 2S0% tue IAty Ie m/v = 2.5
KhIl1\'
L6c nay fa cO M'
OoJ\1' t n88y·1 eN ph8i lAm IA: .~.M = ConstJ1&n _h2.JS'Y_~H=_.200k.~._Y~..= ~ok . th~ng dU'bang phu'dng ph6p nao. .... . . . .. Ta thAy V' giAm tli lOOk- 80k mOt IUQ'Ilg bAng 20k $, do ti~n hrong ko dAi nen s6 IUQ'I1gnguai
lao
dOng sa giAm m{)t IUQ'Ilg tt I~ urong (mg vai t6ng s6 t.i~n luang IA 0.2.100% = 20 %
Bjl B: Ng~y lam v'~c 8 gUt,m' = 300%; Sau d6 nhit ttl· ban k~o 'd~1I"gAy' lao d¢ng I~n 10 glo.
Trlnh ee b6c lOt sU'Clao dOng trong xf nghl~p thay'061 nhl.( th@'nao rieu 918tr] sU'c lao dOng
kh6ng t1~f.Nha ttl ban.t~ng th~m glii trf
rrA fitl: m'tang den 400% ; phU'dngphap san xu3't gJa trl th~ng dlltuy~t- d51.
DAIS: .. '
phAn t6ng hQ'P 19 thuyat va pp san -xudt th'ng du tuy~t dAi
BQC l,i.trong
B1I19: c6 4QOcang nhan 111mthuA. Tho(lt dau ngay .llIm vl~c 12110 gl(l, trong thC11g/an d6 mlSl
c6ng nh~n dS t~o ra gla trl m6'I,la 30 dB la, m' = 200%.Kh51 hlqng va ty suat gfa trl th~ng dU'
nga.y thi;ly d61nhtl the nao neu ngay lao dOng glam 1 91(1nhllng cl(lIng d~lao dOng tang 50%,
tlln rtldn~van 010'nguy!n? Nhit tu' bim tang them gfa trf thtsng du' bang phlldng' phap nao ?
BAI?:
'
l ugAy lao d('ng 10h , tdng gia trj 1 cBng nhAn lam ra trong thai glan d6 IA30$ nen hrong lam
trong l'h == 30/10 =: 3 $
Do m' 1:'1200%nen m/v = 2 c-. thai glan lao dOng tAt yeti "'" J/3 tAng thOi gian ~ 10/3
Theo (fA bAi: '.' '. . . . . 13.5~1013 )/( '. < " :" .•• . . , ". .' '. ':~;,. GiAni lh ngAy lao d~n8 t(tc IA con 10 - 1 = 9h nhung 1(1itling ti~p 50% t(rc,hl phal lam
trong 9+ O,S~9= 13.5h , ti~n Juang gUl'nguyen tLjc 11tg lao dOng t4t Y!lI duQ'c gitl nguyen'
=10nh
M = m', V = 2 .•400 • 1013 .3.= ~OOO$
1\1' =m-'1.V=(
10/3) ~4000= 12200'$
vty ~6i luqng gift tri.th,ng du M t~ng til' 8000 - 12200 Vill~' == 3.0S .100% :'7.305 %
.
l:,1"~.~gaylam vf~c 8 gill, thlll glan lao ct""g th~i1g dura 4 'glO'. Sau do, do ~~ng,'n~ngsuit
xuit vjt phSm tl.au dilng n@'n.hlulg:hoaiJ nhO'ng::n,gljnh nay re ":. ,,\,);,~: ":::'::'.IalfaOng;trong cac ngimh'san
;
';'
"";,', , ' ,::__
"~~:'>
.:;;, hdn trll6'c 2 IBn. TrInh dO b6c JOt lao dOng thay c161'nliu',t~~nAo,. n@'u d~ dal n~~y,lao dOng
kl1&.ng.'d61? Oilng phtldng phap boc lOt gh~ trj th~ng du' nao? ,,;: ,- " ,
1:...
. <:~'
"\'
' ,..'" ;
;". .
.....1:0pO··ddn Vi' hang' hoci. Sau klll'dp dvng k9 fhQ&t m~l,nang.suit lao dOtfg s6ng'trong xr . ' _< .. lAi·,lO.;':
. Titans tlf bai 9 , dQc l(li phin I; thuy~t pp sx GITD tuang d6i trong file It thuy!t
. TrA Il$,: m'tang to' 100% l4!n 300% ; phlfdilg phap b6c lOt gf~ trl th'ng dll tU'dng 461..
Bill 11: Chi phf tr~ng blnh vi tU'~tJn bSt'blfn cho 1 (fdn vi hilng hod trong 1 ng~nh la 90 do
'" 200%. MOt nbit tl.! bin slm xu4t'trong 1'naR+-d~
la, cbl pb( ttlb6n khlt hi'" rb 10 c'flifa, m' . . . ' . nlng su4t nan dol sOng lao dOng coa c8ng nhAn t4ng 2 jAn ~ Thai gian lao dOng thiet yau ~g~I'p·ell" nh~tll_btJn (16tang rAn 2 tDn. S6 ltlQ'ng hAng hod san xuit cOng ·tl:ing!fAntlfdng
su~t lila trl thJng dtl thay (f61nhu' thi nbo trong xr nghltp ella'nhit tU' bAn d6 so v81 ty
q,lg.Tt
suit gls'trl th,ng dtJtrung blnh eua nganh. NhiJ tU' "~n trong nam tho' (Ju'C/c.baonhl@ugh~ trj
thfng'dusf@u ng,ch?
BAllI:,
.
"
Chq 'Y, : Tj' su4t,tbtng dll trung blnb tuang {mg vai tn' = 100 %
Do tlng
gi4m 2,Jin
. Theo de bAita cO ,m' = 200% c-. mlv :;;2
TB khA bi4n ~ v = 10 $ ""-+ m =·20 $
Do ~gA:yc6ng ko fuay d6i (m+v = const) nan khi v giArn xu6ng con 5 $ thl m tAng JSn25 $
......m t·(sau khi tAng nling suAt) = 'm/v = 2515 .100% = 500% . . . . __.' .__ , . N~u s~rixu4t vai ty sufit TB ,m' = 100% thl gi~ tri th~ng du (m) se IA 10 $
Khi sAnxuat vat diiu ki~n d~ bAi ra th) m = 25 $
Ch!nh lech ,gi(ta OTID mal nAy vaj OTTO TB =. OTTD si~u ng\lch = 1S $ ,
Do san JUQ'iag tAng tlreo tuang Ung v6; nang suAt nan Itrc;mgsan phftm san xuAt duqc se =
2.1000 =.~ooosp ,. .._~__:__. ~~~_:__~_~-::~m(sieij i1g~cht=_2000.!5_= 3000,0 $ I" ..... I~I: m'·tiSng IAn 5PO%, t6ng m slAu ng,ch la 30.000 d.6 Is.. ' . .. , , , IAnsan xuat tnroc • NhA TB Tr'
Bj, J2, Trt/6'c kla,sU'c lao er~ng ban theo gl~ tr], Sau d6 ttan !IJang danh nghia t~ng len 2 I~n
gl' cis :y~tphgm tlAu dung tang 60%, ct} gla.trl sLtclao dOng do·cu'C1ngerO"la'odQng tang va I
snh hL(~ng cua cac yc!uto' Ilch Sll, tlnh thBn dB t~ng 35%. ~~y trnh tlE1nILlang thVc te th~t.sl/
thav (18. hhlf th« nito?·
BAt 12 i -",".
.;_tl~n' Cang~tang,2IJn va gla ca tang 60% thl chi sa tlDn cong thl/c te la
200.100%/160=125%
~. gl8 trl $U'c lao d¢ng t~ng 35% nAn tl~n cOng thl/c t~ glam xuong chi Con
12S.100/135=92~6%so vClllue chlla tang Iliang
BAI z.~: Ttl ban UOngtrlf(1c 600.pOO dO la, c rv =·4 :1, m' - 100%.
H61S8U bao nhl~u n§m trong dlE1ukl~n teUsan xua't glan clc1n,tU' ban d6 dtJ(Jcbl~n thimh gl8
trl th,.n·g dU'b,tban hoa? sO t16" th~ng dU'tCch Jay ~Q qua mOt-56 qUittrlnh tai.s.n xudt dan gilln nhAt djnh n = 5 nlm . . ".:' " ., ,.tli~ pp,.tuYeniOI·& tuang d6i'
:'....' ~.'.j~:..Knl.tg c~ti'c s6n xu!t,.nhil . "...~' tU' btm k'n~ doanh (fng trU'O'c50 trl~u da la, trong dl!u kl~n,
trch lu9i n~u bl«t r~ng ,mlSl nam 2,25, trJ~u ch4m dirt chu trlnh nAy khi gia tri th~ng du bing d6ng vaj TB (mg tnrac , tuc la = 600k $
Ta c6 : .elv = 4 ,c + V= 600k $ nen v = 120k $
Domlv = 1 nen m= 120kS
891n 18 sO nam dAtlch lay IUQ'J1g OTTO =·rB U'ng truac
Ta cO.: 120~. n = 600k -.
Chu t ':chlkhl
" bAng.v6i ,T8 '(mgtnr6'c.tht sau d6 ,.TB moi.bitdAu,TB h6a,GTTD t{re,IAbat dAu ehai ki~u bee I(\t
. . . ' .... . . ' . . ~ '. . tdoh ra to' IS tr nAy 2.25 tr dA ti~p t\lC dAu til vao sx cho IAn t4i sx sau ( hay ph\fc VI) TB ), :du q.o ,hcruca.cua ttJ bitn,Is 9 :1. Hiy tlnh ty suft
, :,46 fa 'gle trf·,th~ng dll blln thanh tLt ban va trtrih c1¢ b6c lOt /it 300%.
.
BAil.,:
Tirang .t".Bli 13 , ta trnh de v = Str $ , do rn' = 300% nen m = 3v = IStr $
Do T8.
phA" can. 1,1 1B dungd~ tleu dilng (dAutU' ch3 khac , mua quAn 40, xc rn·Ayv.v.) nen :
T;su,*·tlob.iOy·=2,2Sl1S
..~.,"-.111:":'f" bAri. u:~gtri.i~c·lii 100.00(>'do la, c :v = 4 :i,'m' = 100%, 50'% gla trf th~ng dLf .10.0%= IS % . . ..' . lOttIng . . ." . . bAt trll'oc ta tfnli duQ'cvI = 200000, v2 = 180000 .. -.----.~. &/4C tu" bAn hoe. Hiy' xac djnh 'tI~ng gJa'trl thing dll ttl bim hoa tlng len baD nhl~u, n!u trlnh
cfOb6c
dIn 300%.
Tralbl: Tlng 20.000 .dOla
IlAI J6~ TU'~6;, ang trtl~c la 1.000000 dO la, C : V la 4 :1. 56 cong 'nhAn lam thu6 la 2.000
ngU'c)l.Seu do tu' bAn ting IAn 1.800000 da la, cau t~o hCi'ucd cua tu' bim tlng I~n Ie 9 : l.Hel
nhu clu sU'clao (lOng thay er61nhU'th« m\o, nfu tll!n lU'dng cua m~Je8ng .nhAnkhorig th.ay d51
BAIJfi l.
Tuong tude
vi mOllg ling voi 2000 cong nhAn n!n v2 tlro'ng(rng val 1800 can·gnhAn
-. glAm 200 nguol
.
•• ,17: .TU'b6n .U'ngtru'6'c 500.000 ao la. Trong d6 be vilo nhit ~U'(tng200.000 dO la, may
m6c~ thJft bllit 100.0.00 da la. Glcitrl eua liguy~n lI.,u, nhl@n"4u va v~t.U~uph.., gip 3 I~n gliS
tJ1 sac .Iao dOng.
Hly.~6c .djl1ht~ng s6: tll btin c6 d1nh, tU' b~n IlfU aOng, til llan b!t bl4n, tu' b.an khit blSn.
...
Tl"A.lbv
~~ng55 tti ban c6 dlnh la 300.000 dOla ; ~6ng56 tlf ban Illu dOng fts 200.000 dO fa
. _Tong ·s6 tlf. ban bat ,bienla 450.000 do Is ; T~ng s6 tU'bim k~~~~~!~__I~.Jo..Q~~,d~J~~.._._..__...
,'p.'lU..·_·'··-·-··-
Lf·t~Uy6t ... :. .. . . ' .__ ..__ .._. - ----- __ . -_.-. _'. . " '. '. . ' , (161. "~ t" . ~;.. j .. ~~u cAutleh Jay ella khu vtrc 1,0 chu·kY ti~p tneo·,A" I2 + 25,6 =:: 37,6 ty $ (do quy rnO s6. mc5f vbng teo ra 100.0QOdo fa 91a trl th~ng dtl. Hay xac dlnh kh611U'~ng91a ~rl thJng dU' \'8 ty
suit gl8 trl th~ng dtl han'g,niim.
.
BAl2a·:.·
i\Wng tv. 94o bAitran J ta co 12 JAntrong nam quay de 100000 $ OTTO v~y Tang Kig GTTD =
J2.tO'OOOO = 1,2 tr $.'
Ta.tinh ra de v s:= 5Qk $ v.y m' = 1,2 tr 1SOk .100% = 7400% .
TtJ bim {fng trU'ltcella khu vl/c I la 100 ty do la, cua khu vile II-Ia 42,5 ty (fa·Ia. c :v
Bj/2S:
,,6 m' c':'a d 2'khu vile.nhU' nhau la 4 : 1 va 200%. 6 khu vue Ii 70% gl~ trf th~ng du' c.1u.'Q'c tu
bin ho'. H8y x~c dfnh h/qng gl~ trl th~ng dtl rna khu vile II ~~nphal b6 veo tkh lu9 cu61 ohu
kY san )Cult. BI«t rlinQ eau tao hO'u cCI cua ttl ban.trong x~ hOI khOngthay
t;
Thea '-:fa bAIta x4y d,mg dUClC cOng th~c CT,hfru co cua .KV I la\ = 80c + 20v + 40~ .._._.;._._ ~ rb
D!J..ru
Do trcb ra 70% In = 28 t9 $, nan TB con 12 tY·$, 28 ty $ tlch.ra de ehla theoty 1~'!C:v == 4:1 nan
sau khi hat : I cbu ky, CTHC ma; IA I02~4c + 2S,6v + 12m -. '. :. ' '0 -I ~ ,6 -:
c I
It. 2 7 ) ~ c4u.,0' hitu C<1 ct'a I .. , ( ;. b V -:. .duQ'c ma r¢ng han nen tlclt lay phlli cao dAn I!n) . .Theo da.Hoh lay'e~a KV I, khu v~c II 815ph$i tfch Jay 1 iUQ'Ilg e == 37,6 -'34 = 3,6 tj $ • do
ty Je'hO'U co =coilst == 4 : 1 nen v = 3,6/4 ~ 0,9
V(ly khu v~c II phAi tfc~ my llu~mg (.e+v) = 4.5 ty $ , ,k '.,.
:i~
, .... . ., '
., '<~' ,
'~ . , . (fft. tAng JAn'300~O~O(16fa yb c8'u t~.o hO\red tang len fa 9 :1. .' . . . ' ' " . 56 tU' ban cang nghlep va til ban thU'diig. nghl~p la 800 ddn vi, v{J1ty s'uft't 1(11 . Sa/24: TtJ ban Lfng tnf6'e trong khu vt/c It 1ft 2S t~ GOla, thee eau t~o hCi'ucd, cOa hI bim .Ia 4
: 1, cUDI'nlm sa gl6 trl fh~ng dtJ t.1J ban hoa,la·2,4' tY ,(fa la v{J1c :v' = 5 : 1. 6 Jd~uvl/e I" chi p1)f
cho tl/:ba.n.·kM ~I«n la 10 ..t~ <16'Ei~Gh~ttl ~6ngsan phgm xa hOl'l~ 115 t~ d6 ta, ttong 46 glii
trl s6n ph.lm 'clra'.khu ,vVeU lit 35 tV era la. Tv 5U§l: gla trl th~ng dtl CJ C!a2 khu vl/e nl)LJ'nhau
trch lu9·lJ khu Yl/': It bl~t ri\ng vi~e bl~n gla trl th~ng eN th~r.h tl(
IA 2000/0.~X~c(Jlnh t~ su!t
,b~n'CJ (JAy' xlly ra yeS'l ~ :v = 8 : 1
'Tr6'Ibt: 45, % '
'~~AIIBriAi 23 nlurng dl ngllQC Ill' dllm len • 116cho KV II • rAi bAI trnh 11811\)'C len KV I
1i.,25 :THnh
dO boc lOt IA 200% va clu t~o hD'u Cd eua ttl btm lit 7 !1. Trong gla trl hang hoa
cO 8.090 (fO'la gla ti'l th'ng dtl; V{Jfdl~u kl~n ttl ban bA'tbl~n· hao mon ho~n tQAn.trong 1 chu
k~ san >cu6t.Hfty x,ac dlnh: chi phf san 'xu6'~ttl ban va ala,m bang boa d6
.
.•,U••.2' ..;;.'. .
. .
Do'm = 8000 $ nul III = 2v nen v = 4000 $ •do v ::: 118TB ung' tru'oe nen rOUT = 32000 $
0'6 ttl hAng hoa =0 + v + m = 40000 $
B1126: C6 56 ttl b.n la 100.000 dO la" v{J1c4u tcsp hO'ucd CU8 tlJ ban .f~ 4 i 1. Qua 1 thiSJ'glan,
t~b'n
rrnh 5....thay <161(l'Ja -tv suSt 19'1.nhu&n nt!u trlnh (10 b6c lOt cOng nhan trong thitJ ky 'nay tling
.t':".lq_O%.'.IAn 150%.VI sao t~ ~li8'ttQI nhu~n glam.xu6'ng mf.c dLJtrlnh <10 b6c lOt ting I&n.
Trct'g,~:Glum t\i 20% xLi6ng .15%; do itnh hu'6'ngcua c3u t\Jo hO'ucd cua tU'ban ting f~n.
11126 i
Ch6 oJ: Ty su4t I'll nhuOn.= m / (c+v),
~eo tt Ie I1U\ tlnh ra III , C • v sau do suy ra ty $uAt IVi rthu'n
Il'1~7:T6ng
nhu~n blnh quAn 18IS%j
'191nhu~n thu'dng {lgh'~p.11I·108(ldn VI.Cdc.l~hattl ~An thlfghg
nghltp dln phal mua va b~n san phgm thee gla bao nhlfiu a~h9 v~ cae nha tU' ban c6ng
hghl'p thu 4U'qc'!qlnhu~n blnh Quan?
DAll':.
ap dvng CT'6-2 thoi diAm m' = 100% & m' = l~O % rBi .,....-.__.V.tty-d~·~Q-:2-nITatB-tollg-fishjep'vaTljiroiJ1!i'ilgfilei"d~'l'I'iflll d\l9'c IQi nhu~n binh quan thl: 18 thirong nghiep se phai .muahang h~a voi gia 720 + J 08 = 828 dv
TB thltC1tlgnghi~p s~ phai ban hang hda voi.gia 828 + 80.0,15 == 840 dv l'1eu tY.suHt Ic;ilnhu~n blnh quan 18 12% va ty sJJatIQI t&c ere.n vay la 30/0 ca n~m .. '. . . _ . .1I12B: T5ng til bim hoat dQng sim xuat la 500 ty eta la, trong.d6 200.ty fa v6n dl yay.
Hlyx'c dlnh t~ng 56 thu hh~p cua cac nM tu' ban .cang nghl~p va /eJl tltc cua cac nhA hI ban
Cho vay-,
Tra Ilj):· 54 ty et6 fa va 6. ty d6la.
BA128:
LVi nhutn thu dU'Q'c= 0112 .SOO = 60 ty $
Nv 1,1phai trAla 0,03.200 = 6 ty $ -
T8 thu duQ'c 60 - 6 = 54 ty $ .. : . ,. ',: - .._ ---~.. .._ ....--. _. --- - _ .._-_ . ..._ ...- --_. - -, .__ ._
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