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Business, 15.11.2021 02:00 lilianaalbarrap9tkqo

Công ty A sản xuất và tiêu thụ loại sản phẩm K có tài liệu sau: 1. Sản lượng sản xuất dự kiến: 25.000 tấn
2. Các chi phí sản xuất tập hợp được như sau: (ĐVT: 1.000đ)
Khoản mục CP Tổng số Đơn vị
Chi phí NVLTT Z 110
Chi phí NCTT 1.000.000 40
Chi phí SXC M 101,292
- Biến phí 1.500.000 60
- Định phí 1.032.300 41,292
2. Chi phí bán hàng cho số sản phẩm trên: 572.600, trong đó biến phí: 250.000, định phí: 322.600.
3. Chi phí quản lý doanh nghiệp phân bổ cho số sản phẩm trên: 1.145.100, trong đó biến phí: 500.000, định phí: 645.100.
4. Giá bán chưa thuế: 400/sp.
Yêu cầu:
1. Anh/Chị hãy tự cho số liệu Z ( biết Z nằm trrong khoảng 2.000.000 đến 5.000.000); M ( biết M nằm trrong khoảng 2.200.000 đến 4.000.000)
2.Tính:
a) Xác định các chỉ tiêu lãi trên biến phí đơn vị và tỷ suất lãi trên biến phí đơn vị;
b) Công ty cần phải tiêu thụ bao nhiêu sản phẩm để đạt được tỷ suất lợi nhuận trên doanh thu là 22%;
c) Để đạt được tỷ suất lợi nhuận trên doanh thu là 40% thì công ty cần có mức doanh thu là bao nhiêu;
d) Để đạt lợi nhuận ở mức 5/sp thì công ty phải tiêu thụ bao nhiêu sản phẩm.

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Công ty A sản xuất và tiêu thụ loại sản phẩm K có tài liệu sau: 1. Sản lượng sản xuất dự kiến: 25....

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