Tyle saihongPhn tch cht lng sn phm thng qua phn tch t l sai hng bnh qunTn SPChi ph SX trong kChi ph SX thit hiChi ph sa cha sn phm hng(SP ko sa cha)(c th SC)Nm trcNm nayNm trcNm nayNm trcNm nayA140,000120,000400036001600100025.4521.82B180,000180,000280030002200280032.7332.73C230,000250,000210023002200240041.8245.45Tng cng550,000550,0008900890060006200100100Ch tiuNm trcNm nayT l sai hng ca sp A (%)4.0003.8334.000%3.833%T l sai hng ca sp B (%)2.7783.2222.778%3.222%T l sai hng ca sp C (%)1.8701.8801.870%1.880%Tng chi ph sai hng14,90015,100Gi thnh cng xng550,000550,000T l sai hng bnh qun (%)2.7092.7453.64%1. i tng phn tch (s thay i trong t l sai hng bnh qun gia nm trc so vi nm nay = 2,745%-2,709% =3.64%2. Xc nh nhn t v mc nh hng ca cc nhn t n s thay i trong t l sai hng bnh qun gia hai kThay th ln th nht- t l sai hng bnh qun tnh trong iu kin chi ph sn xut sp hon thnh nm nay, vi gi thit t l sai hng l nh nm trc120000*4%+180000*2,778%+250000*1,870%2.632%550,000nh hng ca nhn t c cu n s thay i trong t l sai hng bnh qun l:DK 2,632%-2,709% =(0.0775)%nh hng ca nhn t t l sai hng c bit n s thay i trong t l sai hng bnh qun l Dt: 2,745%-2,632% =0.1138%3. Kt lun0.040.04T l sai hng bnh qun gia nm nay tng so vi nm trc 3,64%, nhng cht lng sn phm li khng tng, v:Nguyn nhn ny l do t l sai hng c bit ca cc sn phm tng ln 0,1138% so vi k trc

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Chat luong sp lam tatPhn tch nh hng ca s thay i th hng sn phm nh hng n s thay i GTHHDoanh nghip Y c s liu v tnh hnh sn xut nh sau :Th hng cht lng sn phmn gi sn phmKhi lng sn phm (tn)Sn phm(1000/tn)K hochThc hinLoi 143007701450ALoi 23800220170Loi 3250011070Loi 12700440580BLoi 21800150120Tnh theo n gi bnh qunKHTHKHTHGi bn sn phm A4020.004175.154020.004175.15Gi bn sn phm B2471.192545.712471.192545.71nh hng ca s thay i trong mc gi bnh qun sn phm A262,200.00nh hng ca s thay i trong mc gi bnh qun sn phm B52169.492Tng hp314369.492Tnh theo h s phm cpKHTHKHTHH s phm cp SP A0.93488372090.97096463460.93488372091.4917547569H s phm cp SP B0.91525423730.94285714290.91525423730.9428571429Chnh lch h s sp A0.0361Chnh lch h s sp B0.0276Bin ng ca sp A262200700Bin ng ca sp B52169.4915254237195.65Tng hp314369.491525424895.65

Ty le sai hong bqPhn tch cht lng sn phm, trng hp doanh nghip khng phn chia th hng sn phmBng 1Tn sn phmSn lngGi thnhChi phChi ph sa cha cKHTHKHTHKHTHKHTHA506020024010,00014,400200.00288B4020100804,0001,60080.0080Tng cng14,00016,000280368Bng 2 (bng tnh trung gian)Ch tiuK hachThc hinT l sai hng ca sp A (%)2.00%2.00%T l sai hng ca sp B (%)4.00%5.00%Tng chi ph sai hng280368Gi thnh cng xng14,00016,000T l sai hng bnh qun2.00%2.30%Bc 1. nh gi chung+ Xc nh ch tiu phn tch: T l sai hng bnh qun-Tnh ton t l sai hng bnh qun k gc:2.00%-T l sai hng bnh qun k phn tch:2.30%+ i tng phn tch (s thay i trong t l sai hng bnh qun gia nm trc so vi nm nay = 2,30%-2,00% = 0,3%0.30%+Phng php phn tch s bin ng trong t l sai hng bnh qun gia hai k: Phng php loi trBc 2. Xc nh nhn t v mc nh hng ca cc nhn t n s thay i trong t l sai hng bnh qun gia hai k- Tnh ton t l sai hng c bit (Bng 2)Thay th ln th nht- t l sai hng bnh qun tnh trong iu kin chi ph sn xut sp hon thnh nm nay, vi gi thit t l sai hng l nh nm trc14400*2%+1600*4%=2.20%16,000Thay th ln th hai:- Khi thc hin thay th ln 2, kt qu ng bng gi tr ca t l sai hng k phn tchnh hng ca nhn t c cu n s thay i trong t l sai hng bnh qun l:DK= 0.022%-2% =0.200%nh hng ca nhn t t l sai hng c bit n s thay i trong t l sai hng bnh qun l Dt: 2,3%-0,022% =0.100%Bc 3. Tng hp kt qu v Kt lun0.000.00T l sai hng bnh qun gia nm nay tng so vi nm trc (0,3%), nhng cht lng sn phm li khng tng:Nguyn nhn ny l do t l sai hng c bit ca cc sn phm tng ln 0,1% so vi k trc

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BT6Phn tch cht lng sn phm thng qua phn tch t l sai hng bnh qunTn SPChi ph SX trong kChi ph SX thit hiChi ph sa cha sn phm hng(SP ko sa cha)(c th SC)Nm trcNm nayNm trcNm nayNm trcNm nayA2,0003,0002030101216.6718.75B4,0005,0008114333.3331.25C6,0008,000341250.0050.00Tng cng12,00016,00031451517100100Ch tiuNm trcNm nayT l sai hng ca sp A (%)1.5001.4001.500%1.400%T l sai hng ca sp B (%)0.3000.2800.300%0.280%T l sai hng ca sp C (%)0.0670.0750.067%0.075%Tng chi ph sai hng4662Gi thnh cng xng12,00016,000T l sai hng bnh qun (%)0.3830.3880.004171. i tng phn tch (s thay i trong t l sai hng bnh qun gia nm trc so vi nm nay = 0,388%-0,383% = 0,004%2. Xc nh nhn t v mc nh hng ca cc nhn t n s thay i trong t l sai hng bnh qun gia hai kThay th ln th nht- t l sai hng bnh qun tnh trong iu kin chi ph sn xut sp hon thnh nm nay, vi gi thit t l sai hng l nh nm trc3000*1.5%+5000*.3%+8000*.067%0.408%16,000nh hng ca nhn t c cu n s thay i trong t l sai hng bnh qun l:DK 0,408%-0,383% =0.0250%nh hng ca nhn t t l sai hng c bit n s thay i trong t l sai hng bnh qun l Dt: 0,388%-0,408% =(0.0208)%3. Kt lun0.000.00T l sai hng bnh qun gia nm nay tng so vi nm trc 0.004%, do cht lng sn phm tng:Nguyn nhn, do t l sai hng c bit ca cc sn phm gim xung (- 0,0208%) so vi k trc

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GTTSL- NSLDPhn tch tnh hnh bin ng GTSL thng qua mi lin h vi nng sut lao ngCh tiu20062007S CNSX bq650670Tng s ngy lv trong nm191750196980Tng s gi lv trong nm13806001457652Nng sut l bq gi (1000/h)3640Bng tnh trung gian chunCh tiu20062007S CNSX bq650670S ngy lvbq trong nm/ cng nhn295294S gi lv bnh qun trn ngy/ cng nhn7.207.40Nng sut l bq gi (1000/h)364020062007Gi tr sn lng nm49,701,60058,306,0801. Gi tr sn lng = s cng nhn sxbq/nm * tng s ngy lm vic bq trong nm ca mt CN * s gi lm vic bq trong ngy* nng sut lao ng giGTSL nm 2007GTSL1=58,306,080GTSL nm 2006GTSL0=49,701,600Chnh lch GTSL gia hai nm8,604,4802. Xc nh nhn t v mc nh hng ca tng nhn t n s bin ng GTSL ca doanh nghip gia hai nm:C 4 nhn t nh hng ti s bin ng GTSL gia hai nm l:- nhn t s CNSX bqD CN- nhn t s ngy lm vic bq trong nmD NG- nhn t s gi lm vic bq/ngyD GI- nhn t nng sut lao ng giD NSL g3.Mc nh hng ca cc nhn t n s bin ng GTSL gia hai nm lThay th ln 1:51230880- Mc nh hng ca nhn t D CN:1,529,280Thay th ln 2:51,057,216- Mc nh hng ca nhn t D s ngy lm vic bq:(173,664)Thay th ln th 352475472- Mc nh hng ca nhn t D s gi lm vic bq/ ngy:1,418,256Thay th ln th 458,306,080- Mc nh hng ca nhn t D NSLg5,830,6084.Tng hp nh hng ca cc nhn tnh hng ca cc nhn tkt qu (1000)S cng nhn bnh qun1,529,280S ngy lvbq 1CNSX (b)(173,664)S gi lvbq 1CNSX trong ngy (c)1,418,256Nng sut lao ng bnh qun gi (1000/gi)5,830,608Tng8,604,480Phn tch tnh hnh bin ng GTSL thng qua mi lin h vi nng sut lao ngCh tiu20062007S CNSX bq310350Tng s ngy lv trong nm110,000120,000Tng s gi lv trong nm604,800805,400Nng sut l bq gi (1000/h)3540Bng tnh trung gian chunCh tiu20062007S CNSX bq310350Tng s ngy lvbq trong nm/ cng nhn355343Tng s gi lv bnh qun trn ngy/ cng nhn5.506.71Nng sut l bq gi (1000/h)354020062007Gi tr sn lng nm21,168,00032,216,0001. Gi tr sn lng = s cng nhn sxbq/nm * tng s ngy lm vic bq trong nm * tng s gi lm vic bq trong ngy* nng sut lao ng giGTSL nm 2007GTSL132,216,000GTSL nm 2006GTSL021,168,000Chnh lch GTSL gia hai nm11,048,0002. Xc nh nhn t v mc nh hng ca tng nhn t n s bin ng GTSL ca doanh nghip gia hai nm:C 4 nhn t nh hng ti s bin ng GTSL gia hai nm l:- nhn t s CNSX bqD CN- nhn t s ngy lm vic bq trong nmD NG- nhn t s gi lm vic bq/ngyD GI- nhn t nng sut lao ng giD NSL gMc nh hng ca cc nhn t n s bin ng GTSL gia hai nm lThay th ln 1:23899354.8387097- Mc nh hng ca nhn t D CN:2,731,355Thay th ln 2:23,092,364- Mc nh hng ca nhn t D s ngy lm vic bq:(806,991)Thay th ln th 328189000- Mc nh hng ca nhn t D s gi lm vic bq/ ngy:5,096,636Thay th ln th 432,216,000- Mc nh hng ca nhn t D NSLg4,027,00011,048,000nh hng ca cc nhn tkt qu (1000)S cng nhn bnh qun2,731,354.839S ngy lvbq 1CNSX (b)(806,991.202)S gi lvbq 1CNSX trong ngy (c)5,096,636.364Nng sut lao ng bnh qun gi (1000/gi)4,027,000.000Tng11,048,000.000

Tong chi NVL- tatXc nh bin ng tng chi ph NVLTn sn phmKhi lng SPLoin gi NVLMc tiu dng NVL cho V (kg/chic )hon thnh (chic)NVL(1000)KHTHKHTHKHTHA500550a28301210b35321613B860770a28301822b35321514c1519108Yu cu: xc nh nguyn nhn dn ti s bin ng trong tng chi ph NVL1. nh gi chung-Ch tiu phn tch: chi ph nguyn vt liu = SQixmixpi-chi ph nguyn vt liu k k hach (C0) = SQ0ixm0ixp0i =1461940-chi ph nguyn vt liu TH(C1) = SQ1ixm1ixp1i =1364000-Chnh lch tng chi ph NVL gia hai k (DC) = C1-C0 =-97940Phng php phn tch: s dng phng php chnh lch2. Xc nh nhn t v mc nh hng ca cc nhn t n DC- Nhn t khi lng sn phm (DQ)- Nhn t mc hao ph nguyn vt liu trn mt sn phm (Dm)- Nhn t n gi nguyn vt liu (Dp)3. Mc nh hng ca cc nhn t n s thay i trong tng chi ph NVL (DC)- Nhn t khi lng sn phm (DQ) =-61310- Nhn t mc hao ph nguyn vt liu trn mt sn phm (Dm)-52360- Nhn t n gi nguyn vt liu (Dp)=157304. Tng hp mc nh hng ca cc nhn tTng hp cc nhn t nh hng n DCNhn t lm gim tng CP NVLKt qu (1000)Nhn t lm tng tng CP NVLKt qu (1000)1- Khi lng sn phm(61,310)1- n g NVL15,7302- Mc tiu hao nguyn vt liu(52,360)Kt lun: doanh nghip c nhiu c gng, nht l trong tit kim chi ph NVL cho tng n v sp

NVL-Phphap candoi,loai truBi tp 1Ch tiunh mcThc hin1. S lng sn phm sn xut (1000sp)210022502. Tng tiu hao nguyn vt liu (tn)27303037.53. Nguyn vt liu nhp trong k (tn)269030004. Nguyn vt liu tn u k (tn)750450Yu cu: Hy phn tch mc nh hng ca cc nhn t v cung ng nguyn vt liu n s lng sn phm sn xut ca doanh nghip?Li gii1. nh gi chungCh tiu phn tch: Qj = (Ok+Ntk- Dck)/mijNu gi Qj l khi lng sn phm th jOk l lng nguyn vt liu (NVL) tn u kNtk l lng NVL nhp trong kDck l phn d tr cui kmij l mc tiu hao NVL th i cho n v sn phm th jHay : Qj = Tng khi lng tiu hao/ mc tiu hao NVL cho mt n v sp.>> Mc tiu hao nguyn vt liu th i cho sn phm th j = Tng khi lng tiu hao NVL/ QjDQ = 2250 -2100 = 150 (ngn sp) l i tng phn tch150ngn sn phmPhng php phn tch bin ng ch tiu: phng php cn i v phng php loi tr2.Xc nh nhn t nh hng n s bin ng ca lng sn phmDQ chu nh hng ca bn nhn t l:- Nhn t lng nguyn vt liu tn u k- Nhn t lng nguyn vt liu nhp trong k- Nhn t lng nguyn vt liu d tr cui k- Mc tiu hao nguyn vt liu cho vic sn xut ra sn phmTrong , cc nhn t t s l nhn t s lng vnhn t mu l nhn t cht lngTa tnh c mc tiu hao NVL hai k nh sau:m1ij = 3037,5/2250 = 1,35kg/sp1.35-230.769m0ij = 2730/2100 = 1,30 kg/sp1.30238.4623. Mc nh hng ca cc nhn tTng khi lng NVL tiu hao = NVL tn u k + NVL nhp trong k - NVL tn cui k >>>NVL tn cui k = NVL tn u k + NVL nhp trong k - Tng khi lng NVL tiu hao.Ch : c du (-) pha trc php tnh ca nhn t ny.D0ck= 750+2690-2730 =710tnD1ck= 450+3000-3037,5 =412.5tn-297.5DQ =150(ngn sp) l i tng phn tch =2250-2100150ngn sn phmMc nh hng ca cc nhn t, c tnh ton nh sau:Cc nhn t lm tng s lng SPSXCc nhn t lm gim s lng SPSXNtk = (3000- 2690)/ 1,30 = 238.46 ngn spDOk = (450-750)/1,30 = -230,77 ngn sn phm238.46-230.77DDCk =- (-4125 - 710)/ 1,30 =228.85 ngn spDmij = (3037.5/1,35) - (3037,5/1,30) = -86,5385 ngn sp228.85-86.53854. Tng hp kt qu v kt lunTng hp kt qu (s dng bng s liu trn)Cc nhn t lm tng s lng SPSXCc nhn t lm gim s lng SPSXNtk nhp trong k 238.46 ngn spDOk Tn kho u k: -230,77 ngn sn phmDDCk =Tn kho cui k 228.85 ngn spDmij Mc tiu hao nguyn vt liu: -86,5385 ngn spTng hp nhn t lm tng DQ = 467,31 ng spTng hp nhn t lm gim DQ = -317,31 ng spKt lun: S lng spsx thc t cao hn nh mc 30 ngn sn phm l do:- Nhp kho NVL tng thm 310 tn lm sp TH tng so vi m l: 238,46 ngn sp- Tn kho NVL cui k gim 297,5 tn lm tng sp TH so vi m l 228,85 ngn sp- Tn kho u k gim 300 tn NVL lm khi lng hng gim 230,77 ngn sp- Mc tiu hao NVL thc t tng so vi nh mc 0,05 kg/sp lm gim khi lng hng gia hai k l: 86,53 ngn sp.Bi tp 2Ch tiunh mcThc hin1. S lng sn phm sn xut (1000sp)5205502. Tng tiu hao nguyn vt liu (tn)6509203. Nguyn vt liu nhp trong k (tn)730900109.684. Nguyn vt liu tn u k (tn)3045Yu cu: Hy phn tch mc nh hng ca cc nhn t v cung ng nguyn vt liu n s lng sn phm sn xut ca doanh nghip?Li gii1.nh gi chungQj = (Ok+Ntk- Dck)/mijNu gi Qj l khi lng sn phm th jOk l NVL tn u kNtk l lng NVL nhp trong kDck l phn d tr cui kmij l mc tiu hao NVL th i cho n v sn phm th jHay : Qj = Tng khi lng tiu hao/ mc tiu hao NVL cho mt n v sp.>> Mc tiu hao nguyn vt liu th i cho sn phm th j = Tng khi lng tiu hao NVL/ QjDQ = 30(ngn sp) l i tng phn tch30ngn sn phmPhng php phn tch bin ng ch tiu: phng php cn i v phng php loi tr2.Xc nh nhn t nh hng n s bin ng tr s ch tiu phn tchDQ chu nh hng ca bn nhn t l., trong , cc nhn t t s l nhn t s lng vnhn t mu l nhn t cht lngHay:m1ij = 1100/550 = 2kg/sp1.6712.000m0ij = 650/520 = 1,25 kg/sp1.25136.000Tng khi lng NVL tiu hao = NVL tn u k + NVL nhp trong k - NVL tn cui k >>>NVL tn cui k = NVL tn u k + NVL nhp trong k - Tng khi lng NVL tiu hao.Ch : c du (-) pha trc php tnh ca nhn t ny.D0ck=110tnD1ck=25tn68.00DQ = 30(ngn sp) l i tng phn tch30ngn sn phm3. Mc nh hng ca cc nhn t n s bin ng ca tr s ch tiu phn tchCc nhn t lm tng s lng SPSXCc nhn t lm gim s lng SPSXDOk = (45-30)/1,25 = 12 ngn sn phm12.00Ntk = (900- 730)/ 1,25 = 136 ngn spDmij = (920/1,67) - (920/1,25) = -186 ngn sp136.00-186DDCk = - (25 - 110)/ 1,25 = 68 ngn sp68.004Tng hp kt qu v kt lunTng hp kt qu (s dng bng s liu trn)Kt lun: S lng spsx thc t cao hn nh mc 30 ngn sn phm l do:- Tn kho NVL u k lm sp TH tng so vi m l: 12 ngn sp- Nhp thm NVL trong k lm tng sp TH so vi m l 136 ngn sp- Tn kho cui k gim 65 tn NVL lm khi lng hng tng thm 68 ngn sp- Mc tiu hao NVL thc t tng so vi nh mc = 1,67- 1,25 lm gim khi lng hng gia hai k l: 186 ngn sp.

DongDat:Luong tieu hao trong ky nho hon hoac bang ton dau ky + nhap trong ky; trong hop khong dung het, khong nhap tro lai kho, de dung luon cho ky sau, thi so tieu hao trong ky co the lon hon tong ca 2 so cng liDongDat:Luong tieu hao trong ky nho hon hoac bang ton dau ky + nhap trong ky; trong hop khong dung het, khong nhap tro lai kho, de dung luon cho ky sau, thi so tieu hao trong ky co the lon hon tong ca 2 so cng li

PT sd MMTBTi liu v tnh hnh s dng my mc thit b ti mt nh my nh sau:Ch tiuThc hinK hoch1. Tng s gi lm vic c ch (gi)45600409002. S lng MMTB (chic)12103. Gi tr sn xut (triu ng)2006418814Yu cu: Xc nh mc nh hng ca vic s dng my mc thit b (MMTB) n kt qu sn xut?Bng tnh trung gianCh tiuK hochThc hinChnh lch1. S MMTBBQ (chic)101222. S gi LVBQ my (h)40903800-2903. Sn lng BQ gi 1 my (tr/h)0.460.44-0.024. Gi tr sn xut (tr)18,81420,06412501. nh gi chungCh tiu phn tch: Gi tr sn lng (Y)Y = S MMTBBQ * S gi LVBQ my * Sn lng BQ gi ca mt my.Y1 =20064(triu ng)Y0=18814(triu ng)DY=1250(triu ng)Phng php phn tch: s chnh lch2. Xc nh nhn t nh hngc 3 nhn t nh hng ti s thay i trong ch tiu Gi tr sn lng l- Nhn t s lng my mc thit b- Nhn t s gi lm vic bq mt my- Sn lng BQ/gi my3. Mc nh hng ca cc nhn t n s bin ng ca ch tiu gi tr sn lng- Nhn t s lng my mc thit b3762.8(triu ng)- Nhn t s gi lm vic bq mt my-1600.8(triu ng)- Sn lng BQ/gi my-912(triu ng)4. Kt lunNhn t lm tng DYKt quNhn t lm gim DYKt qu(triu ng)(triu ng)- Nhn t s lng my mc thit b3762.8- Nhn t s gi lm vic bq mt my-1600.8- Sn lng BQ/gi my-9123762.8-2512.8

Sheet15Phn tch nh hng ca nhn t c cu sn phm n s thay i gi tr sn lngBng II.1Sn phmSn lng sn xut (sn phm)n gi c nh (1000)Sn lng tnh bng tin (1000)Gi cngKhi lng sn phm tnh bng gi cng nh mc (h)K hochThc tK hochThc tK hochThc t=1x35=2x3= 1x6=2x6Q0iQ1iP0iQ0i *PoiQ1i * Poih0iQ0i * h0iQ1i *h0iA3000350065019500002275000180540000630000116.67%116.67%B16001650350560000577500609600099000103.13%103.13%C10008001201200009600025250002000080.00%80.00%Tng2,630,0002,948,500661000749000Bng II.231850029725002972500Ch tiuK hochThc hinChnh lch263000026300001. Gi tr sn lng26300002948500318500T l hon thnh k hoch sx mt hng =2. Khi lng sn phm:Gi cng/m6610007490008800099.087%112.110%3. Gi tr sn lng lm ra/gi cng m3.9793.937-0.042Gi tr sn lng =S gi cng nh mc x Gi tr sn lng 1 gi nh mcThay th ln 1S Q1i*h0i *(SQ0i*P0i/SQ0i*h0i) (1) =2,980,136.16nh hng ca nhn t khi lngS Q1i*h0i *(SQ0i*P0i/SQ0i*h0i) -SQ0i*h0i*(SQ0i*P0i/SQoi*h0i)350,136.157Thay th ln 2S Q1i*h0i *(SQ1i*P0i/SQ1i*h0i) (2) =Q1i * Poi2,948,500nh hng ca nhn t kt cuS Q1i*h0i *(SQ1i*P0i/SQ1i*h0i) -SQ1i*h0i*(SQ0i*P0i/SQoi*h0i)(31,636.16)Tng cng mc nh hng =350,136.157+-31636.16318,500Bng II.3 T trng cc loi sn phm (c cu sn phm)Sn phmK hochThc hinChn lchA74.1477.163.01B21.2919.59-1.71C4.563.26-1.31Tng100100T l hon thnh k hoch gi tr sn lng hh112.110%T l hon thnh k hoch gi tr sn lng hh ( loi tr a.h ca c cu)113.313%