T h .S H U Y N II L 0 I - T h.S N G U Y E N K H A C t A M
HiOu dinh : TS. V O V A N NHI
G ia n g v icn K h oa Ke toan - K iem toan
Tru’cfng Dai H oc K inh Te TP. H o Chi M inh

HE THONG

BAI TAP VA BAIGIAI

n i i

A

x u

A t

15A n

t h o n g

k e


HE THONG BAl TAP VA BAl GIANG
KE TOAN QUAN TRI

Th.S HUYNH LO l - Th.S. NGUYEN KKAC TAM
Hieu dinh: TS. VO VAN NHI

Chiu track nhiem xuat ban

HE THONG BAI TAP
vA bAi giAi
k e t o A n qu A n t r i
•

•

nhA xu at ban thong

\

KE - 2001



LoTi noi dau
Ke toan quart tri la phan he thuoc he thong thong tin ke toan
co vi tri va tac dung rat quan trong trong cdng tac quan ly, dieu
hanh cdc to chlic, doanh nghiep, d&c biet la cdc to chtic doanh
nghiep co quy mo lan, hoat dong da link vtic trong pham vi rong.
Mac du ke toan quan tri da dtioc cac to chtic doanh nghiep a
ntidc ta sii dung de cung cdp thong tin til rat lau nhitng viec sil
dung nay mang tinh tti phat, xudt phat til yeu cau noi tai va kha
nang am hieu, ting dung cua cdc nha chuyen mon. Ke toan quan
tri chiia tra thanh m ot he thong khoa hoc de lam cong cu ho tra co
hieu qua cho cong tac quan ly, dieu hanh cua cdc nha quan tri a
cdc cdp do khdc nhau.
Trong llnh vile dao tao thi mon hoc ke toan quan tri m&i chi
ditoc dila veto giang day trong may nam gan day a mot so trildng
dai hoc, cao dang dao tao cdc chuyen nganh ve kinh te - quan tri

d. Tat ca cac to chute tren.
Cau 2: Ke toan quan tri cung cap thong tin chu yeu cho nha
quan tri thi/c hien chute nang:
a. Lap ke hoach.
b. To chute thiJc hien.
c. Kiem tra, danh gia.
d. Ra quyet dinh.
e. Cho tat ca cac chufc nang tren.
Cau 3: Sii ra ddi cua ke toan quan tri nhkm giai quyet thong tin:
a. Kiem tra tinh hinh kinh te - tai chinh d doanh nghiep cua
cac co dong.
b. Kiem soat tinh hinh kinh te - tai chinh a doanh nghiep
cua co quan quan ly chdc nang.
c. Xac dinh thong nhat ve tai san, nguon von, chi phi, thu
nhap va lqi nl^uan cua cac cong ty kiem toan.
d. Nhu cau thong tin cho cac nha quan tri trong m oi trudng
canh tranh mdi, sir tu dong hoa ngay cang cao trong hoat
dong cua doanh nghiep va toe do phat trien doanh nghiep
ngay cang nhanh.
Cau 4: Ddi tUOng sii dung thong tin ke toan quan tri chu yeu la:
a. Nha quan tri d cac cap trong to chdc.
b. Cac co quan quan ly chdc nang cua nha nude.

8


c. Cac to chtic dau tif tai chinh.
d. Cac chu no cua doanh nghiep.
Cau 5: B&c diem thong tin cua ke toan quan tri:
a. Tuan thu nhting quy dinh ve mat dinh tinh, dinh lifong cua

muung, K.e w an no pnai tra, ke toan nguon von kinh
doanh, lap bao cao tai chinh.
d. Ke toan tai san, nguon von, chi phi, thu nhap, loi nhuan va
phan phoi loi nhuan.
Cau 12: Quy trinh xti ly thong tin kinh te - tai chinh cua ke toan
quan tri duoc tien hanh theo quy trinh:
a. Thong tin tren chting tir - Phan tich thong tin theo cac chi
tieu tren tai khoan - Bao cao thong tin theo mau thong
nhat chung.
b. ,'Nhu cau thong tin quan tri - Phan tich de chon loc thong
tin thich hop - Bao cao tom tat.
c. Thong tin thiic te - l/d c ltfong - Bao cao tom tSt.
d. Thong tin tren bao cao tai chinh - Phan tich thong tin theo
yeu cau quan tri noi bo - Bao cao tom tit.
Cau 13: De xuf ly tot quy trinh cong viec cua ke t.nan quan tri.
nhan vien-ke-toan can phai:
a. Hieu biet chinh sach, che do tai chinh - ke toan.
b. Hieu biet m oi trtfdng phap ly cua doanh nghiep.
c. Hieu biet duqc nhu c&u va dac diem van dong thong tin
kinh te - tai chinh trong hoat dong cua doanh nghiep.
d. Hieu biet tat ca nhting van de tren.
Cau 14: Sii ra ddi cua ke toan quan tri nh&m muc dich:
a. Ket hop nhting thanh tUu cua cac chuyen nganh kinh te,
toan hoc, phuong tien xti ly thong tin hien dai de cung cap
thong tin kinh te - tai chinh cho nha quan tri lam phuong
tien hoan thanh cac muc tieu trong tuong lai.
b. Sat nhap m ot so nhan vien d cac bo phan quan ly nham
giam bien che gian tiep, tiet kiem chi phi, giam gia thanh

\

Ke toan quan tri chi co the ap dung va

phat huy tac dung trong mot doanh

12

nghiep

khi

doanh


nghiep khong bi rang buoc nhieu boi nhufng chinh sach, che
do tai chinh ke toan.".
Cau 19: Bang nhtfng hieu biet ve ke toan quan tri, anh chi trinh
bay quan diem va giai thich ly do nen hay khong nen van
dung ke toan quan tri a cac doanh nghiep Viet nam.
Cau 20: Trong bao cao nghien ciJu va hoan thien he thong cac
cong cu quan ly m ot chuyen gia ke toan phat bieu "Cho den
nay, ke toan cua cong ty chung ta v£n la nhtfng nha suf hoc
kinh te doanh nghiep". Bang nhting hieu biet ve ke toan
quan tri, anh chi giai thich va cho biet doanh nghiep da ap
dung ke toan quan tri hay chiia, giai thich.
Cau 21: Trinh bay doi titong nghien cufu cua ke toan quan tri
Cau 22: Trinh bay cac phiicfng ph£p cua ke toan quan tri
Cau 23: Trinh bay nhflng diem giong va khac nhau giufa ke toan
tai chinh va ke toan quan tri
Cau 24: Giai thich tinh linh hoat (m em deo) cua ke toan quan
tri trong viec thu thap, xuf ly va cung cap thong tin

Cau 3: Chi phi san xuat kinh doanh cua mot doanh nghiep hoat
dong d linh vifc san xuat cong nghiep bao gom nhting khoan
muc sau:
a. 3 khoan muc.
b. 5 khoan muc.
c. 4 khoan muc.
d. 6 khoan muc.
Cau 4: Chi phi san xuat kinh doanh cua mot doanh nghiep hoat
dong a linh virc thi cons xav l&D bao gom nhting khoan muc

sau
a. 4 khoan muc.

15


b. 5 khoan muc.
c. 3 khoan muc.
d. 6 khoan muc.
Cau 5: Theo moi quan he giufa chi phi vdi thdi ky tinh ket qua
hoat dong san xuat kinh doanh, chi phi san xuat kinh doanh
bao gom:
a. Chi phi san pham, chi phi ban hang, chi phi quan ly doanh
nghiep.
b v Chi phi san pham, chi phi thdi ky.
c. Chi phi san xuat, chi phi thdi ky.
d. Chi phi true tiep, chi phi gian tiep.
Cau 6: Theo phuong phap quy nap chi phi vao ddi tuong chiu chi
phi, chi phi san xuat kinh doanh bao gom:
a. Chi phi san pham, chi phi thdi ky.

d. Tat ca cau tren d lu dung.
C au 11: Xac dinh nghiep vu nao dircri day tao ra chi phl_tai
doanh nghiep:
a. Thue xuat khau, thue tieu thu dac biet phai nop,
b. Thue gia tri gia tang phai nop theo phuong phap tinh thue
khau trtt.
c. H ao hut vat tu, tai san trong dinh mufc liiu tra.
d. Dii phong giam gia daw ‘ttM ai •eb^U#^if(vjpi^T,thu kho doi,
hang ton kho.
Cau 12: Chi phi nao diidp day la chi phi kiem soatl duoc ddi vdi
ban giam doc doanh iigh iep-.
a. K h a u hao tai san co dinh.
17


b. Chi phi nguyen vat lieu trUc tiep, chi phi nhan cong trUc

tiep d cac bo phan san xuat.
c. Chi phi mua bao hiem tai san theo hop dong thanh toan
hang nam.
d. Thue xuat khau phai nop theo tinh hinh xuat khau.
Cau 13: Xac dinh nhting chi phi nao co the la bien phi cap bac:
a. Chi phi nguyen vat lieu true tiep.
b. Chi phi nhan cong true tiep.
c. Chi phi bao hiem tai san theo hop dong thanh toan hang
nam.
d. Chi phi luong tho bao tri, chi phi nang luqng.
Cau 14: Xac dinh nhufng chi phi nao la dinh phi tuy y:
a. Chi phi khau hao tai san co djnh san xuat.
b. Chi phi quang cao.

1. Chi phi thiet ke kieu m lu.
m. Chi phi stlfa chtfa mai nha phan xudng.
n. Chi phi bao bi dong goi.
Y eu cau :
a. Vao thdi diem cac chi phi nay phat sinh, chi phi nao se
duoc phan loai la chi phi thdi ky; Chi phi nao duoc phan
loai la chi phi san pham.
b. T rong so cac chi phi san pham, chi phi n&o la true tiep;
chi phi gian tiep, giai thich.
C a u 17: B ien phi san xuat kinh doanh la nhumg chi phi:
a. T on g so bien thien theo mtic do hoat dong.
b. La m ot hSng so tren m ot don vi muc do hoat dong.
c. Khi doanh nghiep ngimg hoat dong bSng khong.
d. T a t c& cac cau tren deu dung.

19
\


Cau 18: Dinh phi san xuat kinh doanh la nhufng chi phi.
a. Tong so co dinh d nhufng pham vi hoat dong nhat dinh
b. Thay doi ty le nghich vdi mufc do hoat dong neu xet tren
mot don vi mufc do hoat dong.
c. Khi doanh nghiep ngting hoat dong dinh phi van ton tai
d. Tat ca cac cau tren deu dung.
Cau 19: Chi phi san pham la chi phi:
a. Phat sinh va duoc bu d&p toan bo trong ky ke toan.
b. Phat sinh g&n lien hoat dong san xuat va duoc bu deip mot
phdn theo tinh hinh tieu thu trong ky ke toan.
c. Phat sinh va duoc bu d&p khi tieu thu toan bo hang ton

vat

lieu

dung

san

xuat

san

pham:

10.000.000d.
2. Xuat cong cu dung cu suf dung mot ky dung san xuat san
pham 200.000d, dung lam bao bi van chuyen 230.000d
3. T ien lirong phai tra:
+ Cong nhan san xuat

: 5.000.000d

+ Nhan vien quan ly san xuat

: l.OOO.OOOd

+ Nhan vien ban hang

: 2.000.000d


+ Mua bao hiem tai san

: 120.000d

6. Phieu chi tien mat:
+ Sijfa chufa thUcmg xuyen nha xuong san xuat:

50.000d

+ Boi dirong bao ve true dem

:

40.000d

+ Tiep khach van phong cong ty

:

20.000d

+ Mua nguyen vat lieu dUa vao san xuat khong nhap kho:
5.000.000d

21


7. Trich kinh phi cong doan 2%, bao hiem xa hoi 20 i , bao
hiem y te 3%.
Yeu cau:

Thang 2

120 h

160.000(1 -

Thang 3

105 h

152.500d

Hoa don chi phi

Sti dung phuong phap c h e n h le ch de xac dinh:
a. Bien phi nang luong cho moi gid m ay hoat dong

22


b. D inh phi nang lugng m oi thang, mm quy.
c. V iet phucrng trinh du bao chi phi nang lugng hang thang
cua cong ty.
Cau 2: C ong ty H san xuat san pham X, khi soan thao du toan
cho nam tori, ke toan cong ty phai xuT ly nhufng so lieu lien
quan den chi phi dien nhtf sau:
T h an g

So gid m ay hoat dong


350 h

2 2 2 .5 0 0 d

12

300 h

2 0 5 .0 0 0 d

Yeu cau suf dung phifcfng phap binh phuong nho nhat xac dinh
a. Bien phi dien cho m ot gid may.
b. D inh phi dien hang thang.
c. Viet phuong trinh du bao chi phi dien h&ng thang.
d. Bieu d iln ban g va tim bien phi, dinh phi dien theo
phuong phap d6 thi phan tan.
Bai 3: Cong ty T h ang Lgi dang hoat dong san xuat kinh doanh
cac m at hang thiet bi dien tuf theo tai lieu chi phi vdi dac
diem nhu sau:
T e n chi phi

D ac diem

So tien

1. Chi phi nguyen vat lieu
tri^c tiep

Bien thien theo mtfc do san
xuat


2.000.000(3

4. Chi phi nguyen vat li?u
dung trong m ay moc
thiet bi

Bien thien theo mire do hoat
dong khi san lupng vgqft qua
mifc do san xuat 8.000 san
pham

1.500 OOOd

5. Chi phi cong eg dgng
eg san xuat

Theo djnh m ifc khoan tu lieu
san xuat d tC/ng pham vi san
xuat khac nhau.

8 0 0 .OOOd

6. Chi phi khau hao tai san
co dinh 6 cac phan
xUcfng san xuat

Tinh theo tai san co dinh
dang si/ dung dau nam ke
hoach a xudng san xuat


10. Chi phi nghien ciiu,
thiet ke san pham

Tinh theo ngan sach khoan
chi phi nghien cifu thiet ke
hang nam

4 0 0 .OOOd

11. Chi phi khac dung van
phong, phgc vu san
xuat.

Phan bo tg ngan sach chi
phi gian tiep co dinh hSng
nam

2 0 0 .OOOd

12. Gia mua hang hoa ben
ngoai.

Phat sinh theo nhu cau tieu
4 0 .0 0 0 OOOd
|
thg.

13. Chi phi hoa hong ban
hang


1.400. OOOd

16. Chi phi bao hanh san
pham .

Phat sinh theo nhu cau san
pham phai bao hanh.

5 0 0 .OOOd

17. Chi phi thue phudng
tien van chuyen

Tinh theo mC/c gia co dinh
hang nam

7 0 0 .OOOd

18. Chi phi khau hao thiet
bi dung trong ban hang.

Tinh theo tai san co dinh
dang sCr dgng dau nam ke
hoach d bo phan ban hang

1 .0 0 0 .OOOd

19. Chi phi thue cira hang.



Theo hdp dong bao hiem tai
san dai han h ln g nam

8 0 0 .OOOd

23. Chi phi li/dng cac bo
phan quan ly doanh
nghiep

Tinh theo mite khoan igong
lao dong gian tiep h ln g nam

1 .2 0 0 .OOOd

24. Chi phi nhien lieu
dung trong xe con cong

Tinh ty le theo ngan sach
chi phi gian tiep h ln g nam

1 40 .OOOd

Tinh theo djnh mite chi phi
thiet bi san xuat thur yeu d
tC/ng pham vi hoat dong

2 50 OOOd

t&c.