Bai Tap Ke Toan Quan Tri

BAI TAP KE TOAN CHI PHI BALL. Chi phi nang furong cia mot don vi trong 6 thing du nam 2000 (dvt: déng) [Ting | “Ting chip 2.250.000 2.375.000 2'500.000 2550.000 2.475.000 3:435.000 Sing 14.500.000 Yeu chu: Xée dinh_bign phi, dinh phi theo phuong phap cue dai-cye tiéu va theo phuong phap binh phyong bé nat. BAILAM: a. Theo phucong phap exe dai, owe ti Ta.e6, cong thite dy todn chi phi sin xudt Y= aX+ b, v6i a la bién phi sin xudt Tung. chung trén 1 don vi sin pham, b la dinh phi i chung, - Bién phi hogt dong Chen lh chi phi _Ynu-Yain —255000002.250.000 _ gy Chénh lech mic €5 hosting XmaxXein —*1.100-500 = Dinh phi sin xudt chung b= Yiguy ~ AX pax = 2.550.000 ~ 500 x 1.100 = 2.000.000 > Phuong trinh chi phi nang lwgng eta céng ty: Y=SO0X + 2.000.000 4, Theo phucong phap bink phicong bé nhét (vt: 1.000d) Thing | Sé gitrhoat déng(X) | TéngCP ningluong(Y) | XY x 1 500 2.250 1.125.000 250,000 2 50 25 1781250 362,500 3 T00 2500 2500000 1,000,000 4 1.100) 2580 2.505.000 1.210.000 3 350 2a75 2351250 902,500 6 700 2350 1.645,000 490,000 Cong 5.000 14500 12207500 4.418.000 Trang 1+Ta eb hé phucomg trink X=DXY 5 { 4.415.0000~5.200b=12.207 5.000a~€b=14.500 ‘Vay phuong trinh chi phi nang long c6 dang: Y=S00X + 2,000.00 (d) BAI 2. Khdch san Hoang c6 tit ca 200 phong. Vao mia du lich binh quan mai nga © 80% sé phing duge thué, & mite nay chi phi binh quan la 100.000d/phongingay Mia du lich thurémg kéo dai Ithéng (30 ngiy), thang thap nhat trong nim, ty phing duge thué chi dat 50%, Téng chi phi hoat dng trong thing nay la 360.000.0004. Yeu clu: 1) Xée dinh chi phi kha bién mdi phong/ngay. 2) Xée dinh téng chi phi bat bién hoat déng trong théng. 3) Xéy dung eng thire diy dodn chi phi, Néu thang sau du kién x6 phong duge thué 1 80%, 65%, 50%. Gidi thich sy khdc biét vé chi phi nay. LAM: (Av: 1.0004) © Xée dinh chi phi kha bién méi phong/ngay ~ Vo mia du lich: + Tang sé phing duge thué = 200 phong x 80% = 160 phong, + Téng chi phi~ 160 x 100 16.000 = Vao thing thdp nbdts + Téng sé phong dirge thué = 0.5 x 200 = 100 phong. * Téng chi phi = 360,000/30 = 12.000 6.000 160-100 > Chi phi kha bién a= (6.66667 ‘o Xée dinh tong chi phi bat bién hogt dng trong thang: B= Yop ~ AX pin = (12.000 x 30) ~ 66,66667 x 100 x 30 = 160.000 © Nay dyeng cong thite die toén chi phi: = 2.000X + 160.000 2 Néu thang sau due kién s6 phong diege thué Ii 65% thi chi phi die kién Y= 2.000 x 65% x 200 + 160.000 = 420.000 © Chi phi hogs dong binh quéin cho Iphong/ngay 2.000 x €0% x 200+160.000 © Mite d6 hoat dong la 80%; ¥ = 2208* EO" ¥ 2007360000 '30-80%-200 © Mite d6 hogt déng la 65%: tuomg ty ahu trén, ta duge Trang 2++ Mite do hogt dong la 50%: Y= 120 : Khi mite 6 hoat d6ng giam di, mire chi phi cho | phong/ngay tang lén, 1a do phan chi phi bat bign tinh cho | phang ting len BAI 3: Phong ké tofn cng ty Binh Minh da theo dai va tp hop duge sé ligu vé chi phi dich vy bao tri may méc san xuat va sé gids/méy chay trong 6 thing nhur sau: Thin; 56 gi hogt dn Teng chi phi ning fume 1 4.00 15.000 2 5.000 17.000 3 6.500 19.400 4 5.000 21.300 5 7.000 20.000 6 5.500 18.200 Cong 36.000 111.400 Yeu edu: 1) Sit dung phuong phap oye dai — oye ti phi bao tri may mée sin xwat eit eOng ty. 2) ude tinh bang bao nhiéu. BAILAM: * Sit dung phuong phap cure dai, ewe tiéus(dvt: dong) Ta e6, Ong thite dy todn chi phi bio ti may mée Y=aX + 6, véi a 1a bién phi sn xudt chung trén Idon vj san pham, b 1a dinh phi san xuat chung dé xe dinh céng thite wée tinh chi - Bién phi hogt dong ‘Chén Igch chi phi Yaax-Ynun _21.800.000- 15.000 ‘Chénh léch mirc 45 heat dong Xux-Xmz _8000-4.000 ~ Dinh phi sin xudt chung b= Yinnx ~@Xrax = 21.800 ~ 1.700 x 8.000 = 8.200 Phutomg trinh chi phi nang hugng cita cdng ty: ¥=/.700X + 8.200 2. Gia sit cing ty dy kién thing ti téng sé gid may chay la 7.500 thi chi phi ‘bao ir rbe tinh Ia ¥ = 1.700 x 7.500 gitr+ 8.200 = 20.950 BAL 4: Gid sir chi phi sin xudt chung cia mt DNSX gdm 3 khoan muc chi phi la chi phi vat tigu - eng cu sin xudt, chi phi nhan vign phan xirong va chi phi bio tri méy méc sin xuit. G mite hoat dong thip nhdt (10.000h/mdy), ede khoan muc chi phi nay phat sinh nhu sau: Chi phi vat ligu - cong cu sin xudt 10.400 nd (bién phi) Chi phi nhan vin phan xurémg 12.000 nd (dinh phi) Chi phi bao tri may méc san xuat 11,625 nd (hén hep) Chi phi san xuét chung 34.025 nd Trang 3+Chi phi sén xudt chung duge phan bd theo sé gid may chay. Phong ké toan cla doanh nghigp da theo déi chi phi SXC trong 6 thang dau nam va tép hgp trong bing dudi day: Thing Si git hoat dong “Tang chi phi ning lugng. 1 11,000 36,000 2 11.500 37.000 3 12'500 38.000 4 10.000 34.025 5 15.000 43.400 6 17.500 48.200 ‘Cong 77.500 236.628 ‘Yeu clu: 1) Hay xée dinh chi phi bao tri ¢ mite host dong cao nhit trong 6 théng tren 2) Sit dung phuong phap ewe dai cue tiéu dé xy dung cng thite wée tinh chi phi bio tri dang Y= ax +b 3) Ding phuong phap binh phuong bé nhat, xée dinh cing thite dy tosn chi phi bio tri sé nhur thé nao, BALLAM: i a. Xée dinh chi phi bio tri 6 mite hogt dong cao nhét trong 06 thang trén = Chi phi vat ligu ~ dung cy sin xudt kha bién Ih may: 10,400.000/10.000 = 1.0404 = Chi phi bao tri o mite hoat déng cao nhat (thang 06) 48.200.000- (1.040 x 17.500 + 12.000.000) 8.000.000 4, Phirong trinh chi phi cé dang: V = aX + b, véi a la bién phi san sud chung trén mt don vi sin pham, b la din phi Chénh Iéch chi phi Yeas Yuin B= Voy. ‘Chénh léch mie 45 hoat 460g XxX aX pax = 18,000,000 ~ 850x17.500 = 3.125.000 18,000,000 11,625,000 =3500 7.500 - 10.000 Phuong trinh chi phi o6 dang: ¥ = 8SOX + 3.125.000 & —_Xée djnh cing thive dye toén chi phi bio tri theo PP binh phurong bé hat Thing | SSeivhoat dong 00 | Ting CP ning lame’) | XY ¥ 7 7 12.560 THR 1a z m3 T3040 Ta9 980 3 as T3000 162.500 4 0 11.625 116.250 3 5 15.800 237100 Bs Trang 4-6 TF, 18.000 315.000 30625 Cong 715 84025 1.118.870 104,75 Ta e6 hg phuong trinh: ERATE NY , [rorser series fesasres ‘a LX-nb=LY 77 Sa~60=84.025 842.84 ‘Vay phuong trinh chi phi nang hong c6 dang: ¥=844,84X + 3.091,68 BAL 5: Céng ty ABC té chire san xudt gdm 2 b6 phan phyc wy la PX dign va PX sita chita, tinh thué VAT theo phuong php khau trir, hach ton hang tan kho theo phuomg phap ké khai thuémg xuyén, Theo tai ligu vé chi phi cia 2 PX trong thang 9 hur sau. 1) Chi phi sin xudt dé dang dau ky: PX sita chita 800.000dng 2) Tip hop CPSX trong ky: a PX dita DX sta chia ee SXSP| Phuevaqly_| SXSP__| Phuc way > Gis thge ENVE walt ding | 3.000000 | 100.000 | $200,000 | 150,000, + Gig chye 8 CC xudt ding ‘ - f 4 + Loai phin bd Ik 7 200.000 7 : + Logi phn b6 2ky é 300.000 : 500,000 = Tin yong pha tra ‘600.000 | 200.000 | 1.000.000 | 200.000 = Khu hao TSCD. - 1.000.000 : 1,700,000 + DV mua ngoai - 200.000 : 190.000 = CP khie bing tién - 118.000 5 172.000 3) Két qua sin xudt eva tirmg phiin xing: - PX dign: Thue hién 12.000 kwh dign, trong dé ding PX dién 600kwh, thip sing PXSC 1.400 Kwh, cung cip cho PXSX chinh 5.000 Kwh, cung cdp cho bd phan ban hang 3.000 Kwh, cung cp cho bo phan quan ly doanh nghigp 2.000 Kwh - PX sita chita: Thue hign 40h céng sita chia, trong dé sita chita MMTB & PXSC 10h, stia chita MMTB 6 PX dign 30h, SC thudng xuyén MMTB 6 PXSX 100h, sita chita MMTB & BPBH 200h, sita chita san pham bio hanh trong ky 80h, sita chita MMTB thuimg xuyén 6 66 phan QLDN20h, con mot sé cing vige sia chita dé dang wée tinh 14 850.000 déng 4) Cho biét dinh mite chi phi dign la 500d/Kwh, SC 25.000d/giv cong ‘Yeu clu; Tinh Z thye té SP, dich vu cung eap cho ce bG phan chite nang theo 2 truing hop: = Truong hgp PX phu khong cung edp SP ln nhaw = Twang hop PX phy cung cp SP lin nhau BALLAM: a.Truéng hop PX phy khéng cung cdp sin phim lin nhau Trang 5+2 Chon phuwng phap tre tip (Ave: 1.0008) PX Dién PX sita chita No TK621 3.000 No TK621 5.200 C6 TKIS2 3.000 (C6 TK1S2 5.200 No TK622 732 No TK622— 1.220 co 7K334 600 C67K334 1.000 C6 TK338 132 C6 TK338 220 No TK627, 2.012 No TK627— 2.706 C6 TK 152 100 C6 TK 152 150 coTKIS3 200 corK42 250 Cé TK142 150 C6 TK334 200 C6 TK334 200 C6 TK338 44 C6 TK338 44 C6 TK214 1.700 Cé TK214 1.000 C6 TK331 190 C6 TK331 200 CéTKIN 172 Cé TKI WB: Kétchuyén és chayén NoTKIsé 5.744 NoTKIS4 9.126 Cé TK621 3.000 C6 TK621 5.200 comer =m co TKe22 1220 comKe7 2012 coTK827 2.706 4 Chi phi sin suit don vi 000 (12.000-500-1.400) $74,4d/Kwh Ng TK627 2.872.000 No TK641 1.723.200 Trang 6-No TK642 1.148.800 C6 TKIS4D) 5.744.000 - | gp, _ 80049:126-850 | : + Chi phi sin xuat dom vj eiia SC = * 1.000 22,690 digi cong, No TK@27 2.296.000 No TK641 6.353.000 No TK642 453.800 C6 TKIS4 (SC) 9.076.000 ‘So do tai khoin TK 184) specie: 2.872 (627) SD: 800 | 2.269 (627) 621) 3.000 1.7232 (641) 621) 5.200 | 6353,2 (641) 62) 732 622) 1.220 627) 2.012 | 1.1488 (642) 627) 2.706 | 453.8 (642) 5.744 5.744 uae nae 850 b Tring hop PX phy cung cép SP lin nhau: Chon PA chi phi sx dinh mite (KH) . Chi phi sin xuét dign cung edp cho stta chita: 1.400*500 = 700.0000 . Chi phi san xuat sita chita cung cdp cho Bign: 30 * 25.000 = 750.0000 44.000-700.000+750.000 12.000-200=1.400 Zan Dien 579.4 d/kwh £800.000+9.126.000+700.000-750.000-850.00¢_. Zara SC = 22.565 digi cong Trang 7NoTK627 2.897.000 No TK627 2.256.500 No TK641 1.738.200, No TK641 6.318.200 No TK642, 1.158.800 No TK642 451.300 C6 TKI5S4(D) 5.794.000 CO TKIS4 (SC) 9.026.000 TK 1540) TK 15480) Za97 (ET) sp:800 [2269 (27) 621) 3.000 | 1.7382 641) 621) 5.200 | 6353,2 (641) 622) 732 622) 1.220 6272012 | 1-158,8 (642) : 627) 2.106 | 453.8 (642) 1848) 750. | 1548C) 700 154) 700 | 750 (154D) 6.494 6.494 9.826 9.826 BAI 6: DN A c6 2 PXSX phy chi yéu phyc vu cho PXSX chinh vi mot phin ahé cung cp ra bén ngodi. Trong thing 0 e4e tai igu nbur sau: 1) S6 du dau thang cia TK 154 (PXSC): 100.0004 2) Xuat nhién ligu ding trong PX dign: 1.200,000d, PXSC 1a 150.0004. 3) Xuét phy ting thay thé cho PX dign la 50.000d, PXSC 1a 150.0004. 4) Xudt dng cu lao dong gis thy té 1 $00.000d cho PXSC logi phan b6 2lin 5) Tién huong phai tré cho cng nbn sin xudt dign 1.500.004, nhan vién quan ly PX dign 1,000,0004, cho cOng nhan sta chita 5.000.004, nhan vién quan ly PXSC 2.000.004 6) Khiu hao TSCD trong PX dign li 800.0004, PXSC li 120.0004; chi phi khiée bing tin mat chi cho PX dign 14 350.0004, PXSC 50.0004, chi phi tra truée phan bd cho PXSC 1a 930.0004 Bio céo clia cie PX: - PXSC: Thue hign durge 500h céng, trong dé tr diing 10h, cung cp cho PX ign 14 30h, SC 16n tai san trong doanh nghigp 1d 100h, SC thurdmg xuyén TS trong PX chinh 1a 50h, cho b6 phn bén hang 40h, cdn lai phuc vu bén ngoai. Cudi thing. con 20h cong dér dang durge tinh theo Z yy: 47.000d/h Trang 8-- PX dign: Thue hign duge 3.000 Kwh, trong dé tu ding 200Kwh, ding cho PXSC 1a 300Kwh, b6 phn quin ly doanh nghigp SOOKwh, bd phén bin hing 800Kwh, PXSX chinh 1.000Kwh, con lai cung cép ra bén ngoai. Cho Z KH: 1400d/kwh, ‘Yéu edu: - Phan éinh vao tai khoan tinh hinh trén, = Tinh Zr th cong Se vai Ikwh ign, biét gid tri phu try cung cp theo TK62I (D) 152) 1.200 TK622 (D) ~SATSO0 | 3389330, | 1.830 (154D) 152) 50. 1.250 (154) 22H aaa 1x00 TK627 () 334)1.000 ssa220 214900 111)350 2.370 (154) aa TRISH) 1548C)420 154 1.410 | 641)2,060,8 621)1.250, | 642)1.288 Trang 9-(622)1,830 6272.30 > Chi phi san xudt dién cung cp cho sita chita: 1.400*300=420,0000 > Chi phi sin xuit SC cung cp cho Bign: 47.000*30=1.410.0000 Zrydy Dign = SSS 250 2,576 ngd/kwh 7.000-200-200 Ng TK627C 2.576 No TK641 2.576 No TK642 2.0608 No TK632 1.288 C6 TKISAD. 6.440 Phin wong Sita chi ‘TKIS4 @27C 2.376 632)515,2 6 1S4D)1-410 TS4D)420 | 64120184 621)15.150 | 6270)2.523 622)6.110 | 632)13.624,2 627)3.790 25406 940 Te: 334)5.000 338)1.100 Trang 10- 2413)5.046 24.620 2 (SC) 6.100 (1548C)6.110 TK621 (SC) 152) 150 152)15.000 15.150(154SC) 15.150 15.150 ‘TK627 (SC) ssranyaso sees force ate 334) 2.000 338440 15480)3.790 214120 11150 142)930 6.110 100+25.040+420-1.410-94¢ Zrdvi SC= a = 50,46 ngd/h cong No TK627C 2.523 No TK641 2.0188 No TK2413 5.046 No TK632 13.6242 C6 TKIS4(SC ) 23.210 BAI 7: Doanh nghiép san xuét san phim A ¢6 tinh hinh nhu sau: Trang 11-~ Chi phi SX dé dang dau thing: 1.000.000. ~ Chi phi Sx phat sinh trong thang gdm vat ligu chinh 1a 10.00.0004, vat ligu phy 1a 1.500.004, nan cong truc tigp la 7.000.004, chi phi SXC 1a 8.000.004 ~ Két qua thu durge 85 sp hoan thanh, cn 15 sp dé dang cudi ky ‘Yéu cu: Danh gid spdd cudi ky theo VLC BALLAM: DAVLO Dalvie )+cPPs(vio) a F iugng sprt+sé acong spaa cud Ky * * Sé lung spdd cudi kj 100.0004 10.000.000 aE X18 = 1.650.008 BAL : Doanh nghigp A sin xudt sin phim B c6 tinh hinh nhue sau: - Chi phi sxdd di thang: 1,000.000d (VLC: 700.0004, VLP: 300.0004). - Chi phi sin xudt phat sinb trong thing gm vat ligu chin [& 10.30.0004, vat ligu phy 1a 1.900,000d, nhan céng trye tiép 18 7.000.004, chi phi SXC 1a 500.0004. = Két qua thu duge 90 sp hodn think, edn 20sp dé dang véi mite d9 hodn thanh 20% Yeu clu: Dinh gid sin phim dé dang cudi ky theo chi phi NVL true tiép trong 2 trudng hop: = VLC va VLP bo ngay tir du qué trinh san xuat - VLC bé ngay tir diu, VLP durge bd din vao quy trinh sin xudt BALLAM: > Thi: Vat ligu chinh va vét ligu phu b6 ngay tie déu quy trink sin xudt De(VLTT) = Pp panperee! paneer nr x Sé long spdd cudi ky SB tong spht=Sé long spdd cudiky 1.000.000# 16.300.000+1.900.000 90+20 x x20 = 2.400. 0004 ® Th2, VLC bé ngay tir dau, VLP b6 dan vao quy trinh sin xudt 709,000+ 10,300.00 + DAVLC) eee 20 = 2.000.0004 300.000+1:900.000 $+ DEVLP) = 20= 93.6176 SDAVLTT) = 2,000,000 + 93.617 = 2.093.617 Trang 12-BAI 9: DN Huy san xudt mat hang A thude thye hign ké ton HTK theo phuong phip KKTX. Trong thang 03/2003 cé tai ligu hur sau: - Sé dur ngay 28/02/2003 cua TK154: 18.356.000d (chi tiét VLC 9 trd, VLP 2,597 trd, NCTT 3,062 trd, SXC 3,697 trd - Tinh hin CPSX thing 03/2003 nhur sau (DVT: 10004) 1) Tap hgp chimg tir va ete bing phan bé lign quan dén CPSX trong thing ine Bing i Bong ace Kate as PERT a xaos | BRIN gw bie | 8 \ : phiin | aa \ sae] ua] Se | |e | | vee | vir | ccoe | tame | tame yay! | ime | uu | OA | hi Non, chink ohne | mt) an sdung_ bind oan THES Tos 000] 2000] - | as000] 1.200 are | 720 | ~ | asooo | - Bivew || 17,500 | 15.000 8.000 | 2.000 20 | | 15.200 24.600 | 1.408 Ging | 9600 | 2900 | T5000 00 | 3200 Gare | TRO | 15200 | aaa | Trae Ghi cha: = CCDC xuit ding tri gid thye 16 15 trd, trong 46 loai phan bé Ldn 1a 3tnd, sé cdn Iai duge phan bé trong 5 théng, bit dau tir thing sau. chua thanh todn va Ot phiéu chi duge phan anh theo: gid chua ¢6 thué GTGT, thué GTGT 10%. Héa don mua ngoai chua thanh todn 18 trd 1d mua vat ligu chinh diing tryc tiép cho SXSP 2) Theo bio e&o PXSX: ~ Vat ligu chinh cdn thira dé tai xuéng ngay 28/02/2003 tri gia 7,5 trd va 31/03/2003 tr gid 9 tr. ~ NhGp kho 1.000 spA hod thank, eon 200spdd, ty I¢ hoin thanh 50%, + Trong ting s6 chi phi SXC phat sinh trong thang duge xic dinh 6 40% chi phi SXC e6 dinh va 60% chi phi SXC bién déi. Mire san xudt theo cng suit binh thudng 1200sp/thing Tigu thu di nhap kho durge dénh gid 1.270,000d. DN Huy danh gié SPDD theo PP ude long sp hoan thanh twong durong. Cho biét chi ¢6 VLC la duge bo ngay tir du SX, cde CP edn lai phat sinh theo tién dO hodn thinh SP. ‘Yeu edu: Tinh gi thin don vi spA. Lap phiéu tinh gid than spA LAM: BAT9. (avt: 1.0004) () No TK621 108,000 Ca TKIS2C 96.000. C6 TKIS2P 12,000 Trang 13-Q) No TK622 29.508 C6 TK334 24.000 C6 TK338 4.788 C6 TK335 720 @) No TK627 84,798 C6 TKIS2P 17,500 C6 TKIS3 3.000 C6 TK334 11,000 C6 TK338 2.090 C6 TK214 15.200 C6 TK331 24.600 CéTKIT 11,408 No TKIA2 12,000 (C6 TKIS3 12,000 (3) No TK621 18,000 No TK133 1.800 CéTKI (6) No TKI33 C6 TKI . Chi phi san x - Chi phi san xuat chung bién di = 84.798 x 60% = $0.878,8 ngd i Chi phi san xudt chung 3.919,2 ngd : Chi phi sin xudt chung ¢8 dinh duge phan bé vio chi phi ché bién trong iy 33.9122 1.200 © Téng chi phi SXC phan bé tinh vio CP ché bién 50.7788 + 28.266 = 79.144,8 ngd x 1.000 = 28.266 ngd 'Sé con Iai duge tinh vao GVHB trong ky = 5.653,2 ngd 00¢+112. .000+200 De(VLC) = ~ < 200 = 20.250 nga 2.597+12.000 ee SESS * 200K50% = 1.327 nga (VLP) = De(NCTT) x 200x50% = 7.53141 ngd Chi phi san xudit DDCK 2.960,9 + 7.531,1 + 21.577 = 32.069 ngd Téng Ze = 18.356 + 233.152,8 ~ 32.609 — 1.270 = 218.169,8 gd Trang 14-Zrx don vi sp = 218.169.8/1.000 = 218,1698 nga/sp PHIEU TINH GIA THANH SAN PHAM Loai sp: Spa. Khoinmue | Dy | CPSXDDTK | De | Gites | Témez | Zav CPNVLTT | 11597 [124500 [2ST | 1270) 118250 | T1825 CONCTF [3062 [29508 | 2960.9 |= | 29.608,1 | 29,4081 CXC | 307 | TIS | TSILI | - | 753107 | 783107 Céng| 18356 [2381528 | 32.069 | 1270 | 2181698 | 218.1698 BAI 10: DN Ting sxspA ddng thi thu duge san phim phy X, ¢6 tinh hinh nh sau! ~ Chi phi sin xudt dé dang du théng: 10 trd (CPNVLTT). - Chi phi sin xuat phat sinh trong thdng gdm: NVLTT 108 trd, NCTT 1 19,4 td, CPSXC 1i 20,3 tr. ~ Két qua thu duge 80 sp hoan thanh, cén 20 spdd véi mite 49 hodn think 40%, Dong thi thu duge 10 spX v6i gid bén chwa thué 10,5 trd, loi nhuan dinh mite 5%, trong gid vin wée tinh CPNVLTT 70%, CPNCTT la 14%, CPSXC la 16%, Biét VLC thira dé tai xwong la 1.000.004, VLC, VLP bé ngay tir dau SX, cde chi phi khde str dung theo mite d6 sx, danh gid SPDDCK theo CPVLTT su edu: Tinh gid thanh spA. BALLAM: Goi x 8 gid tri sin phim phu Ta €6: x + 5%x = 10,5 > x= 10, trong dé + 70% chi phi NVLTT: 70% * 10=7 + 14% chi phi NCTT: 14% * 10= 14 + 16% chi phi SXC: 16% * 10= 1,6 Dinh gid spddck theo CPNVLTT 304107-7 Sorzy X20 = 22 BAI 11: DN Hing cé m6t PXSX chinh san xuat ra 3 loai sp A, B,C, trong théing 6 tinh hinh nhur sau: Trang 15-~ Chi phi san xudt phat sinh trong thang: 111,9 trd ~ Két qua thu duge 5.600 spa, 2.000 spB, 3.000 spC ~ Chi phi sin xuat dé dang cudi ky 28/02 la 1,412 trd, chi phi SXSPDD ngay 31/03 1a 1,34 trd. Hé 86 tinh gid thanh spA = 1, spB = 1,2, spC = 2. Yeu edu: Tinh gi than don vi cia tig loai sin phim BALLAM: + Tong sé lromg sp chun = (5.6001) + (2.000*1,2) + (@.000*2) = 14.000sp “Ting gi thin thgetésp chun = 1.412.000 11.900.000- 1 340,000-111.972.0000 + Gia thinh don vj sp chuin=111.972.000/14.000-7.9984/sp + Tang ZaspA=5.600" 1*7,998-44.788.8009Z.,spA = 7.9984/sp + Téng ZyspB=2.000* 1,2*7.998=19.195.200-9ZispA 597,6d/sp + Tong Z,spC-3.000*2*7.998=47.988,000Z,.ispA = 15.9964/sp BAI 12: Xi nghigp B trong cing quy trinh cOng nghé sx sit dung cing mot lnong nguyén vat ligu va lao déng, thu duge 3 loai sp chinh khac nhau la M, N, P. Doi tuong ké ton chi phi sn xudt la quy dng nghé, 44i tugng tinh gid thanh 1a tig loai sp chinh M,N, P - Sé dir ngay 30/09/2003 ciia TK154 Ia 6.982.804 (VLC 1a 4.450.000d, VLP 1a 480.0004, CPNCTT 1a 892.800, CPSXC la 1.160.000d *u chinh ding sxsp: 48.10.0004 igu phy diing sxsp: 13.190.000d - Tién hrong CNSX: 26,360.000d - Trich BHXH, BHYT, KPCD edia CNSX: 5.008 400d ~ CPSXC: 34.648.000d 2) Bao cao két qua sin xudt ciiaPXSX: = Nhp kho 1.000 spM, 1.500 spN, 1.800 spP, cin 200 spM, 100 spN, 200 spP theo ULSPHTTD 6 dang véi mite d6 hodn thinh 40%, durge din 3) Tai ligu bd sung: Hé s6 tinh Z cia spM 1a 1,2, cba spN 1a 1, cia spP 1a 1,4. Chi c6 VLC bd vio tir du chu ky sx, cn cée chi phi khde phat sinh theo tién d hon thanh sp Yeu edu: Tinh Z don vj sp M,N, P BALLAM: (DVT: 1,000 déng) ® Tap hop cpsx phat sinh trong kj No TKIS4—125,107,2 Trang 16-C6 TK621 61.300 C6 TK622 32.159,2 C6 TK627 31.648, Chi phi sin xudt dé dang cudi ky D&(VLC}=7 37 (200 +12 +100+ 200+ 14) 5.880 De(VEPHeeOS.190. 000) 40% = 620 el 5220+620+40% ee (s9. 2159.2) De(NCTT)= *620*40% = 1.499,7 5.220+620+40% 2.160+31.648) (NCTT) = —¥620"40% = 1479.8 5.220+620+40% Tong gia tri spd cudi ky = 9.17887 + Téng 36 lugmg sp chun = 1,000*1,2+1.500*1+1.800*1,4 = 5.220sp + Téng gia thanh thye t8 cua sp chudn = 122,911,130 982,84 125.107,2-9.178,87 = ->Gié thanh don vi sp chudin = 122.911,130/5.220 = 23,546 ngd/sp, ‘Téng gid thanh sp M = 1.000*1,2923,546=28.225,2 >Gié thanh don vi sp M = 28.225,2 1.500#1*23,546 = 35.319 Téng gid thanh sp ~>Gié thanh don vi sp N = 23,546 ‘Téng gid thanh sp P = 1.800*1,4*23,546 = 59.335,920 > ié thanh don vi sp P = 32,9644 BAI 13: DN Thanh san xudt spA bao gm 3 quy eéch Ay, As, As, trong thing (03/2004 c6 tinh hinh nhur sau: ~ Chi phi sn xuat phat sinh trong thang Ia 10,442.000d - CPSXDD 28/02 Ii 1.460,0004, CPSXDD ngay 31/03 18 1.390.000 Trang 17-- Két qua thu duge 20 spA;, 24 spAz, 15 spA;. Cho bi 200,0004/sp, Ar li 160,000d/sp, As la 256.000€/sp su edu; Tinh Z thye té cua timg sin pham BALLAM: + Tong Zr ciia nhm spA = 10.442,000+1.460.000-1.390.000 = 10.512.000 + Ting, Zxy) eta nhém spA = (20*200.000) + (24*160.000) + (154256.000) = 11.680.000 Ty 1g = Ee 00% = 900% YIE™ 1.680.000" | 707" ++ Tong Z spa; = 0,9 * 200.000 * 20 = 3.600.000 Zs, ~ 180.0004/sp + Tang Z spAz = 0,9 * 160.000 * 24 = 3.456.000 >Z.;= 144.0000/sp + Téng Z spas = 0.9 * 256.000 * 15 = 3.456.000 Z..;= 230.4004/sp BAI 14: DNSX A cé 2PXSX phu trg la PX dign va PXSC. Trong thang 09/2003 cd tii ligu vé hoat déng phy tro nhu sau: 1) Chi phi sin xudt phat sinh trong thang 09/2003, DVT: ding. Logi eh phi PX dign PX sia chit ¥Ghi phi NVE tre ti&p 9.100.000 3.200.000, + Chi phi NCTT 2.500.000, 2.000.000, + Chi phi SXC 2.900.000 1,930,000 Tong eéng 14,500,000 9.130.000, 2) Tinh hinh va két qua sin xudt trong kj = PX dign: sx duge 15.500 Kwh, trong dé cung cp cho PXSC 1.000Kwh, PX SX chinh 10.500Kwh, BPBH 1.500Kwh, b6 phn QLDN 2.000kwh va ty ding S00Kwh - PX sita chira: thyte hign durge 600h cong sta chita, trong dé sita chia TSCD cita PX dign 1 70h céng, siia chita TSCD eiia PXSX chinh la 450h, sita chita TSCD cho bén ngoai S0h va SC TSCD cho chinh PXSXSC: 30h. Con mot s6 cong vige SCDD cuéi thing durge wée tinh theo gia tri vat ligu chinh 14 1.200.004. Cho biét: Chi phi SXDD dau thing 09/2003 etia PXSC: 745.0004 ‘Yéu edu: Xéc dinh gid tri lao vu cung cp lin nhau theo 3 phuong phdp trén. Tinh ton va phan bé Z thy té cua PXSC va PX dign cho eae d6i tong sir dung e6 Tién quan Ghi ch: Tring hop xc dinh gid thanh lao vu cung ep ln nhau theo Z Ké hoach thi Z ké hoach IKwh dign la 1,000d va Zu Ih cng SC la 16.0004 BALLAM: ‘. Theo chi phi san xudt djnk mite ~ Chi phi san xudt Bign cung cp cho sita chit Trang 18- 1,000*1.000=1.000.0004~ Chi phi san xudt sira chita cung cdp cho Dign = 70*16.000 = 1.120.000d ~ Téng chi phi san xuat trong thang cia PX dign: 14.50.0004 - __ 14500.000-1.060,000+1.120.090 Zar Din) a = 1.04430/Kwh 1000-500 9.130.000+1.060.000~1.120.000~1.200.000+745.006 Zrr(SC) = soo nese 7.11047 cong No TK627 —10.965.150 No TK627. 7.699.500 No TK641 —1,566.450 No TK632 855.500 No TK642 2.088.600 C6 TKIS4SC 8.555.000 ca TKIS4 14.620.000 So dé tai kho: TK 13480) ‘TK 154(B) ; 7.699,5(627 spi0 | 10.965,15(627) siz4s ) 621) 5.200 | 855,5(632) 621) 9.100 | 1.566,45(641) ) 622) 2.000, 622) 2.500 627) 1.930_| 1-120(1548C) 627) 2.900 2.088,6(642) eatin 154SC)1.120 | 1,000 (1548C) — 10.130 9.675 15620 | 15.620 SD: 1.200 b. Theo chi phi sain xudt ban dau: (dvt: 1.0004) (Chi phi san xudt don vi Dign eung cdp cho SC: 2~**=2°- « 1.990 = 966,67 7 Ie eee 3500-500 ~ Chi phi san xudt Dign cung cdp cho SC: 966,67 * 1.000 = 966.6704 CChi phi san xudt don vj SC cung cép cho Bign: *°*°7° «1.000 = + Chi phi sin nuit don vj SC cung ep cho Bigns “9? 17.324,5614 Trang 19-- Chi phi san xuét sita chita cung cdp cho Dign: 17.324,5614 * 70 = 1.212.719,298 +14, 98 Zr Dign = = 1.053,2892 d/kwh, 45.000+9.130.000+966.670-1212.719,298-1.200.000 Fe SC OO = 16887.9 Aig cong, No TK 627 11.059.536,6 No TK 627. 7.586.055 No TK 641 1,579,933,8 No TK 632 842.895 No TK 642 2.016.578,4 C6 TKISASC 8.428.950 Co TKIS4D 14.746.048,8 So dé tai khoan TK 1540) TK 154(SC) SD:0 11.059,5366(627) ‘SD: 745 | 7-586,055(627) 621) 9.100 11,579,9388(641) 621) 5.200._| 842,895(632) 622) 2.500 622) 2.000 627) 2.900 2,106,5784(642) 627) 1.930 | 1-212,719298(154B) 154SC)1.212,719298 | 966,67(154SC) 154B)966,67 18.712.718 18.712.718 10.096,67 | 9.641,669298 ‘SD: 1.200 ¢. Theo phicong phép dai sb-(dvt: 1.000d) Goi x la cpsx thy té don vj sin phdm cia Dign y la epsx thye t& don vi sin pham ctia SC Voi a = 14.500; b=1.000; e=15.000; 130; K=70; 570 Ta lap duge hpt: Trang 20-pty x _ (14.500 + Toy m+ bx = ty ” (9.130 + 1.000x Chi phi sin xuit Bign cung cép cho sita chita: 1000*1,050=1.050 Chi phi sin xuit stra chita cung cdp cho Dign: 17,86*70=1.250 0414500~1.950+1.250 Zre(Bign) = SO = 1 000 1.0500/K wh Zipe (SC) = EASELS «1,000 = 16,949,600 cng NoTK627 11.025 NeTK627 —-7.627,32 No TKes1 1.575 NoTK632 847,480 Ne TK642 2.100 COTKISISC 84748 Co TKISAD 14.700 TK 154) TK 184650) sp:0 | 11.025627) 1D: 745 | 7.627,32(627) 621)9.100 | 1.575(641) 621) 5.200 | 847,480(632 622) 2.500 622) 2.000 627) 2.900 |» s99(642) 627) 1.930 1548C)1,250 | 1.050 (1548) 154SC)1.050 | 1.000 (15480) TE so SSC«*TB 8 ‘sb20 BAI 15: DN A trong thang o6 118i ligu vé chi phi san xudt san phdm H nhur sau: Pht sin Sin | _ Sin phim db dang ii dogn aim Gish dom | irr | Nerr cesxc | toan} stuymg | Ty18% than T 300000 | 33.500 00] 90 | 10 a 2 2 25.800 3.00 | so | 10 a 3 : 29.000 50 | 5 | is 50 Cing_| 200,000 | 78.300 133.500 | 235 | 35 Banh gid SPDDCK theo ULHTTD. Trang 21-‘Yeu edu: 1) Tinh Z SPHT theo phuong én e6 tinh Z bin than phim 2) Tinh Z SPH theo phurong dn kh6ng 6 tinh Z ban thanh phan. BALLAM: a. Theo phwong dn cé tinh Z BTP Giai dogn I: Dinh gid spd cudi hj GDI TK 1540) De ver 282222 «19 20.000 A asceg 621)200.000 +2: * 10*40% De(NCTT sos zo-ag% * 10°40% 622) 23.500 | 247.500(1541 627) 47.000 Dex 5t220 «orgs = 2099 SFOS] —HATSO0 SD: 23.000 Tong De = 20.000 + 1.000 + 2.000 = 23.000 Téng Zyrpy = 04270.500-23.000 = 247.500 Gi thanh don vj BTP, = 247.500/90 = 2.75044 Phiéu tinh gia thanh sin phim Loai sp: BTP, Thang 01 — js Chayén Khon mye | Da] cPPISTK | D. | Ting Zn | Zen ioe CONVETT | a0.000 | —ZaLn00 | TRO | —Zo00 TRC CoNCTT : 2500 | 1000 | 225800 | 250 22.500 CPSXC z F000 | —2000 | 45.000 500 5000 270.800 | 23.000 | 247.500 | 2.780 | 247.300 id spd eubi ky GD? TK 1541), SD:0 1549)247.500 Trang 22-De (VETT)= SE » 10 = 20.000 622)25,800 | 284.000(154111) 627) 43.000 22.500 pe«nert)= 25 « see aEEEELL oe 316.300) 284.000 1+ scei0«enme 10*60% ‘SD: 32.300 = 4.300 Beas MOO) gH sees aa noo eer De (SXO= gor10 * 0 sori0+6o% 10*60% 8.000 Tong De = 32.300 12 Zisron = 247.500+25.800+-43.000-32.300=284.000 Gia thinh don vj BTP, = 284.000/80-3.50a/sp Phiéu tinh gid than san phim Logi sp: BTP, ‘Thing 01 CPPSTK D: BTP Khodn mye | Ds . Chuyén G3 BrP, | GbE | BT, | GBI | TingZ | Zn cpnvitt |=} is0.000] =} 20000} =F 60,00 2000 | 160.000 CNC =| 22500 35800 | 2500 | TAD | Fa;000 S50 | a. 000 PSX | =f as.000-| 48.000] S000] F000] RODD -T:00 | 80.000 Cong — | 247500) 68.800 | 27.500) 4.800 | 284.000 3.550 | 283,000 Giai dogn 3. Daim gid spd cub ky De (VLTT)=15*2,000-30.0004 De (NCTT)= 32200 « 15 28007 + 15450% = 8.250 + 3.000 11.2504 De (SXC}= SBE # 15+ SEO #1 550% = 19.5000 Téng De = 60.750 ‘Téng Z = 284.000 + 29.000 + 43.500 - 60.750 = 295.750 Trang 23-295.750165 =4.5500/sp Phiéu tinh gid thanh sin phim Loai sp: TP H ‘Thang 01 CPPSTK De 7? Khon mye Dy BIP; | Tongky | BTP | Trongky) TomeZ | Zn CPNVETT, T0000 | - | 30.000] | 130,000 | 2,000 CPNCTT |= | #4000 | 29,000 | 8250 | 3.000 | G1.750 | 950 CPSXC |= | 80,000 | 43.500 | 15.000) 4.500 | 103.000 | 1.600 Cong | :284.000 | 72.500 | 53.250] 7.500 | 295.750 | 4.550 6. Tink Z spht theo phirong dn khong ¢6 tinh ZBTP - Chi phi sx giai dogn 1 trong 65 spht (VEPT)= 24 200-000 — + 65 = 130,000 (SD: 70.000) 9#23500 gp : NCI SSE * 65 = 16.250 (SD: 7.280) 0+47.000 (SXC)> Sepepiosio dws * 05 ~ 32.500 (SD: 14.500) Teng epsx gd trong 65 spht = 178.750 (SD: 91.750) - Chi phi sx giai dogn 2 trong 65 spht (VLTT)= 0 25800 gp SAS * 65 = 19.500 (SD: 6.300) 43.000 * 65 = 32.500 (SD: 10.500) ris + 10-60% DTéng epsx ed; trong 65 spht = 52.000 (SD: 16.800) = Chi phi sx giai dogn 3 trong 65 spht (VLTT)=0 6.000 (SD: 3.000) Trang 24-3.500 GXO> Briss * 65 = 39.000 (SD: 4.500) > Téng epsx edstrong 65 spht ~ 65.000 (SD: 7.500) Phiéu tinh Z sin phim Loai sp: spH ‘Thang 01 Khoanmue | Cpsxgdl_ | Cpsxgd2 | Cpsxad3 | TéngZ Za CPNVLTT | 130.000 > = 130.000 | 2.000 CPNCTT | 16.250 19.500 | 26.000 61.750 950 cPsxC | 32,500 32.500 104.000 1.600 Cong 178.750 | 52.000 295.730 | 4.550 BAT 16: DN A trong thing o6 2 ti ligu vé chi phi sin xudt sin xudt spH nu sav - Chi phi SXDDDK: dya vio bai 15 ~ Chi phi san xudt phat sinh trong thang 02 (vt: ddng) Phat sinh ‘San [San phim dir dang phim Gini down | vir | NOT cesxc | hoin | Stuong | TyIe% inh T | 300.000) 33.750 «7500 | 130 | 30 30 2 - 37.200 62.000 | 120) 20 0 3 7 41.200 61.800 | 100 | 35 30 Cong_| 300.000 | 112.150 191300 | 350 | 85 Dinh gid SPDDCK theo ULHTTD ‘Yéu edu: 1. Tinh Z SPHT theo phurong dn c6 tinh Z ban thanh phim 2. Tinh Z SPHT theo phuong dn khong 6 tinh Z ban thanh phém BALLAM: «a. Theo phucong én eb tinh Z BTP Giai dogn 1: Dank gid spdd edi kb GPL 20.000+300.000 De (VLTT)= SOE * 30 = 60.000 TK 154() ‘SD: 23.000 Trang 25-1.000+33.750 Tao oaaae * 30*30% = 2.250 De (NCTT)= 2.000+67:500 FBaeaosons © 30830% = 4.500 De (SXO) ‘Tang De = 60.000+2.250+4.500 = 66.750 ‘Tong Zprei = 23.000 + 401.250 — 66.750 = 387.500 Gi thanh don vi BTP, = 2.750d/sp 621)300.000 622)33.750 | 357.500(15411) 627) 67.500 401.250 | 357.500 ‘SD: 66.750 Phigu tinh gi thanh sin phim Loai sp: BTP, Khosnmye | De | crest | >. | Ting Zp Chun cexvert | 20000 | 300.000 | 60.000 | 260.00 | 2000 | 260.000 CPNCTT | — Kaw] 38750—] za) J —a2500 | — BRT} —F2-300 cPsNC | 2000 | ars | aH aE] —s00 | 65.000 Ging [B00] —eeTRT | STR | STB] SETS Giai dogn 2: Dinh gid spdd cudi ky GD2 20.000+260.000 De (VEIT) = SOUS IETS + 20 = 40.000 De 32.500+2.500 37.200+1.909 W\eTTR "i220 * 20! 2o4120450% 5.000 + 3.000 = 8.000 65.000+5.000, 52.000+3.000, DeSXO- 20 2O* 120+20+50% 10 0.000 + 5.000 = 15.000 Téing De = 63.000 Tong Zuora ‘SD: 32.300 ‘SD: 63.000 TK 15411) 1541)357.500 622) 37.200 | 426.000(154111) 627) 62.000 2.300 + 357.500 + 99.200 - 63.000=426.000 Trang 26- 456.700 | 426.000Gié thanh don vi BTP, = 426.000/120=3.550a/sp, Phiéu tinh gid thinh sin phdm Loai sp: BTP: CPPSTK De BPI Khoi mye | Dy Chuyén GD3 BP | GB BIR | GbE | TingZ] Za CPNVLTT | 20.000 | 260.000 ooo | ~ [240.000 | 2.000 | 240.000 CPNCTT | 4300 | 32500 | 37200 | S000 | 3000 | GOOD | 580 | es000 ‘CPSKE | 000 | wS.000 | @2.000 | To.000 | S000” | T20.000 130.500 ‘Ging | 32.300 | 357-500 99.200 | 55.000 | 8.000 | 426.000 326.000 Giai dogn 3. Dinh gid spdd cudi kv 0+ De WLI Tne 2809°° 3 5—79,0004 100435 6 354 £1:20043.000,, 309, De (NCTT= 35+ Tyee ae 505, 35"30% = 19.250 + 4.200 = 23.4504 20.000+15.000 , .5, 61:800+4.500, -,. De(SXC) toorss —” °5* 190+35.30% °5°30% = 35.000 + 6.300 = 41.3004 Téng De = 134.7500 Tong Z = 60.750 + 426.000 + 41.200 + 61.800 ~ 134.750 = 485.0004 Gia thnh don vj = 455.000/100 = 4.580a/sp Phiéu tinh gid thanh sin phim Logi sp: TPH Thing 02 CPPSTK De TP Khon mye | Dy BIP; | Tongky | DTP; [Toni | TineZ | Zo ceNvitT | 30.000 | 240.000 | = | 70.000 | = | 200.000 | 2.000 Trang 27-CPNCTT | 11.250 | 6.000 | 41.300 ] 19250 | 4200 | 98000 | 950 CPSXC_[ 19.500 | 120.000 61.800 | 35.000 | 6300 | 160.000 | 1.600 ‘Cong | 60.750 | 426.000 | 103.000 | 124.250 | 10.500 | 455.000 | 4.550 6. Tink Z spht theo phucang dn khong cé tinh Z BTP - Chi phi sx giai dogn 1 trong 100 spht 300.000+70.000 Jo0+35+20+30 " 100 = 200.0004 3875067250, 100+35+20-30+30% MOR e eee 67500414500 159 (XCF i0¢35-+20+30-30% * 100 50.0008 “> Téng epsx ad; trong 100 spht = 275.000 - Chi phi sx giai dogn 2 trong 100 spht (VLTT)= 0 37.200+6:300 (NCTTY- 790+ 35+20-50% * 100 = 30.0004 62000410500...) (SXO FS passae-so%y ” 100 50.0004 Tong epsx ed: trong 100 spht = 80,0004 ~ Chi phi sx giai dogn 3 trong 100 spht (VLTI)= 0 41.200+3.000 (NCTT- 790 135+30% * 100 = 40.0000 61.800+4.500 (sx 100+35+328 100 = 60.0004 >Téng epsx edstrong 100 spht = 100.0004 Phiéu tinh Z sin phim Li ai sp: spH ‘Thang 02 Khoanmuc | Cpsx edt | Cpsx ed? | Cpsxad3 | TongZ Zant Trang 28-CPNVLTT | 200.000 : = 200.000 2.000 CPNCTT | 25.000 30.000 40.000 95.000 950 CPSXC 50.000 50.000 60.000 160.000 7.600 Cong 273.000 | 80.000 | 100.000 | 455.000 4.350 BAT 17; Mét DN c6 2 PXSX sin phim A theo kiéu day chuyén, hach toin HTK chi phi phat sinh trong ky duge tap hop nhw sau: theo PP ké khai thang xuyé DVT: 1.0004 Chi 7 ts | a9 | a : We [ve 0 ame | at J 2 | v2 | | ms Noi sim oo 1. San xudt - i? Hs = ss Hi i - EE i‘ E vet [2%]acof 2 f so] 2] 2] 2 fam] 2 200} 2 soo) © | 7% | > [2] 2 fom} > |000) ° Srp een oa APO er eer ee [00 ca 200 2auniex) = | 9 | aco | 40 | 100 | 0 | sw | s0o 500 | 70 ess 20 | 300 | 20 | 200 | a0 | ao | 700 . a = o ‘Yeu clu: 1) Dinh khoan tinh hinh trén va ghi vao ede ti khodn lién quan 2) Tinh gi thanh pham biét ring: - BHXH, BHYT, KPCD tinh theo ty I¢ tién long, - PX (1) kim ra 4.500 BTP chuyén PX (2) cdn 1.000 SPDDCK tj gid theo PX (2) kim ra 4,000 thanh pham, con Iai SPDDCK tri gid theo bn thanh phim PX(1) 3) Lap bang tinh gi thanh sp(A) BALLAM: 1. Bink khodn cde nghiép vu kink té phat sinh: () Ne TK621(PX1)_—_ 26.000 C6 TKIS2C 22.000 6 TKIS2P 4,000 @) No TK338 (PX1;2) 180 COTKIII 180 @) No TK627(PX1;2) 6.000 C6 TK214(PX1) 4.000 Trang 29- thinh san phim cia DN theo phuong phap phan bude e6 tinh Z banC6 TK214(PX2) 2.000 (4) No TK621(PX12) 9.000 C6 TKIS2) 9.000 (5) Ng TK622(PX1) 2.000 No TK622(PX2) 2.000 (6 TK334 4.000 (6) No TK622(PX1) 440 No TK622(PX2) 440 C6 TK338 880 (7) No TK627(PX1)3.135 No TK627(PX2) 3.132 C6 TKIS2P) 100 C6 TK1S2P 200 C6 TKIS3 200 C6 TKIS3 300 C6 TKI 100 C6 TKI 200 C6 TKI2 300 C6éTKII2 400 C6 TK331 500 C6 TK331 400 (C6 TK214 500 C6 TK214 700 C6 TKI? 125 C6 TKI42 200 (C6 TK334 500 C6 TK334 600 C6 TK338 110 C6 TK338 132 C6 TK335 700 2. Tink gid thanh san phim 4 ‘Theo phuong phap 6 tinh Z BTP. Phin xwing 22000.000 + Tri gid spd 1,000 = 4.000.000 4.500+2.000 + Téng gia thinh ban thanh phdm = 35.575,000 ~ 4.000.000 = 31.575.0004 Bang tinh gig thank BTP PX1 (dvt: 1.0004) Khoan mue Cppls | Trigidspdd | ZBTP Zavi BTP CPNVLTT 26.000 4.000 22.000 4888.89 CPNCTT 2.440 2.440 342.22 CPSXC 7135 - 7135 1,585.56 Téng cong 35.575 4.000 31.575, 7.016,67 Phan xuong 2 + Tri gid spdd = (31.575.000/4.500)*500 = 3.508.333,33 Trang 30-+ Gid BTP = 44,147,000 — 3,508,333,33 = 40.638.666,67 Bang tinh gié thinh BTP PX2 (avt: 1.0004) Khoin muc | Cpp’s [ZBTPPXI | Tong CP | Trigiispdd | ZBTP | ZdviBTP CPNVLTT | 5.000 | 22.000 | 27.000 | 2444445 | 24,555,555 | 6.13880 CPNCTT | 2440 | 2.440 4880 | 271,111 | 4.608.889 | 1.15222 cPsxC_ | 5.132 [7.135 12.267 | 792,777 | 11.474,223 | 2,865 Cong /12.572 [31.575 | 44.147 | 3.508.333 | 40.683,66667 | 10,1595 + Theo phuong phip phan bude khong ¢6 tinh Z, BIP + Chi phi PX1 cho 4.000 thanh pham 35.575.000-4.000.000 ‘asu0 *4,000 = 28.066.666,674 + Chi phi PX2 cho 4.000 thanh phim: 12.572.000 0 = 12.572.000a + Gia TP: 12.572.000 + 28.066.666,67 = 40.638.666,674 BAI 18: Tai DNSX spA quy trinh céng nghé trai qua 3 bude ché bién & mdi giai oan déu khéng ¢6 SPDD dau ky. DN hach todn thudng xuyén HTK, chi phi sin xudt trong thing duge tp hop trong bang sau:(don vi tinh: 1.000d) in nee pi i ma xa Pages va TBT IE | po oon ; i tt scanemveép | 7310000 | 9200000 | 12235000 Eee 57.000.000 4.850.000 8.150.000 CP ina cme KEL qua san xudt trong thang oh sau: - PXI: sin xudt ra 100 ban thanh phim chuyén PX2, con 20 SPDDCK mite d6 70% = PX2: sin xudt ra 85 ban thanh phim, chuyén PX3, cdn 15 SPDD mite 46 80% ~ _PX3: san xudt ra 78 thanh phdm nhgp kho, cdn 7 SPDD mite d6 50% Yeu edu: 1) Tinh Z sp theo 2 pp (két chuyén tuan tyr, két chuyén song song) 2) Lap bang tinh Z sp. BALLAM: (BVT: 1.000 DONG) Trang 31-a. Phuong phap két chuyén tude ty: + D&VLTT 540.000 , 100420 PHAN XUONG 1 20= 0.000 = 28° an9479% = De(NCTT) = ars sous *20*70% = 9.800 57.000 57.200 _ 49927994 DolSXC) = ag, *20°70% = 7.000 BANG TINH GIA THANH BTP PX Khosn mye cppistk | De | Tang Zein oa CPNVETT Sao) 9.00 | 450.000 | 4500 | 450.000 ONCTT 7x00 | 9.800 | Fao00 700 | 7.000 CPSXC 7000 | 7.000 | 50.000 500 | 50.000 Cong 76x | ToEROO | ~S70.000 | S00 | $70,000 4 PHAN XUONG 2 De(VLTT)= 4.500 * 15 = 67.500 De(NCTT) =700*15+ *15*80% = 10.500 + 1.200 = 11.700 (eer De(SXC) =500*15+ —*=""— *15*80% = 7.500 + 600 = 8.100 B5F15-00% BANG TINH GIA THANH BTP PX2 CPPSTE De BPI Khodn mye | Dy Chayéa PS Bip, | GD2 | BIP | GO2 | TineZ] Zan CPNVETT | - | 450000| =| 67500 | -[ 3825007 4.500 | 382.500 c@xctr |= | 70.000 | 9700 | 10.00 | 1.200 | 68.000 | 800 | 68.000 CPSKE > -50.000° | FASO) 7500] oO | 467EO 550] 46.750 Cong 570.000 | 14.350 | 85500 | 1.800 | 497.250 5.850 | 497.250 PHAN XUONG 3 4.500 *7 = 31.500 Trang 32-12.225 7e47-50% De(NCTT) =800*7- *7*50%=5.600 + 525 = 6.125 De(SXC) =350*7+ S459 +7450% = 3.850 + 350 = 4.200 7947-505 BANG TINH Z BTP PX3 CPPSTK D. 7? Khoin mye | Ds BIP: | Trongky | BTP; | Twoagky | TineZ | Ze CPNVETT | - | 382500) | sisoo | - | 351.500 | 4300 CPNCTT |= | e000 | 12.205 [Seno | 525 | 74100 | 950 cpsxe [=| 46750 | R150 | 350 | 350 | 0.700 | 680 Cong 497250 | 20375 | 40950 | 875 | 475.800 | 6.100 b. Tinh Z theo PP két chuyén song song PX1: De két chuyén tuomg tu nhur phurong dn (a) Chi phi san xudit PX1 trong 78 spht NVLTT = (450.000/100)x78 = 381.000 NCTT = (70.000/100) x 78 4.600 SXC = (50,000/100) * 78 = 39.000 Chi phi sin xuét gd trong 78 spht: 444,600 PX: De(VLTT)= 0 9.700 5+15+80% De(NCTT) *15*80% = 1.200 *15*80% 00 Chi phi san xuit gd? trong 78 spht NVLTT=0 exc) 222222 7 = 7.600 (sxe = +78 = 3.900 35 Trang 33-Chi phi san xuit ed? trong 78 spht: 11.700 PX3: DAVETT)= 0 De(NCTT) = *7*50% = $28 De(SXC) *7*50% = 350 Chi phi san xuit ed3 trong 78 spht NVLTT=0 NCTT= 12.225 ~ 525 = 11.700 SXC =8.150 350 =7.800 Bang tinh Z thanh phim Khoin mye | De CPSXPX1| cpsxpx2) SX | Téngz ai CPNVLTT |= 351.000 | 0 0 351.000) 4500 ceNcTT [~~ 54.600 [7.800 11.700) 74.100) 950 CPSXE 39,000 | 3.900 | 7800 | 50.700 | 650 Cong 444.600 | 11,700 | 19.500 | 475.800 | 6.100 BAL 19: Tai IDN hach toan throng xuyén hing tin kho, c6 quy trinh céng nghé ché tao san phim phic tap theo kiéu day chuyén, sxsp trai qua 3PX. Trong thang DN sxsp R. Cé ca tai igu lién quan dén sp nhur sau: 1) Tri gif spdd dau thang: (dvt: 1.0004) PX Phin xwong IIL Khoan mye | px, | BIP | Chiphi | Tong | BTP | Chiphi | Tong a PXI PX | cong | PX | PXIT | céng NVL true tigp 15.000 = -(15.000 | 30.000/ - | 30,000 NC true tiép 300 60 360 | «750 | 75 | 825 Sx chung 20040240 | 500 | so | 550 Cong, 15.500 100 | 15,600 | 31.250 | 125 | 31375 2) Chi phi sx phat sinh trong thang: (vt: 1.0004) Trang 34-Khoan mye chi phi PXT PXI PX lil * Nguyen vat liu true ane tiép e - 8.130 1.905 1837.5 + Nh eng true tigp - + Sain xudt chung 5.420 1.270 1225 Cong 18.550 3175, 3.0625 3) Két qua sin xuit trong thang abu sa - PX I: sx ra 130 BTP chuyén qua cho PX II, con lai 20 SPDD mite d@ hodn tanh 80% = PX Il: sx ra 125 BTP chuyén sang PX Ill, cdn lai 10 SPDD mite d6 hon thanh 60% ~ PX III: sx ra 120 sp nhgp kho, edn lai 15 SPDD mite d9 hodn thanh 50% ‘Yeu cdu: 1, Tinh Z sin phim R theo pp phan bute e6 tinh Zire 2. Lap bang tinh Z sp 45.009+405.000 orae 720 = 60.000 620+8130 De(NCTT) =o *20*80% = 960 420+5.420, De(SX (SKC) = Bang tinh Z BTP PX1 (Avt: 1.0004) Chasse Khosnmye | De | CPPSTK | De | Tong Za f Za cae CPRVETT | 45000 | 405.000 [enon] —390.000 | 3.000 | 390.000 CPNCTT | 630 8.130 360 7-800 o 7.800 CPSXC 20 5420 0 520 0 3.200 Cong | 46.050 | 418550 | 61.600 | 403.000 | 3.100 | 403.000 PX? De(VETT) =220222t4=°2 5 19 = 30,000 VET) 25410 ated 7.800+300 s0+1.9¢5 Qe See Ot *10"60% = 600+ De(NCTT) ~yo5+10 Serco ae artes Trang 35-004200, 4041270 De(SXC) 125110 * ipsra0-con, *10760% =400 + 6 460 Téng De = 31.150 Tong Z BTP2 03,000 + 15.500 +100 + 3.175 -31.150 = 390.625 Bang tinh Z BTP PX2 (avt: 1.0004) Ds CPPSTK D. BIPIS Khoan mye ‘Chuyén GD3 BIP, | G2 | BTP, | Gb2 | TéngZ | Zay CPNVETT | 15.0007 | 390,000 | —- 30000) - | 375000] 3.000 [375.000 epxcTT | 300 | 6 | FRO [L903 | Goo [99 SOAs | FS | oaTs CPSXC | 200) 40 | S200 [127 | 40 | 60 | 6250 | 30 | 6250 ‘Chng | 15500) 100 | 403.000 [3.175 | 31.000 | 150 | 390.625 | 3.125 | 390.625 PX3 375.000+30.000 , 120415, De(VLTT} 45.000 9.754750, . 75418375 pewern FE s"50M = 1.125 + 112.5 = 12378 De(SXC) £2507500 + oot *15*50% = 750+75=825, el 120415, 120415+50% ae Téng De = 47.0625, Tang Z BTP2 = 390,625 + 31.250 + 125 +3.062,5 ~ 47.062,5 Bang tinh Z TP PX3 (dvt: 1.0004) Di CPPSTK De TP Khodn mye Brea] TP | BT; ) TP | BTP) TP | TomeZ] Za CPNVETT | 30.000 = (375.000) - | 43.000 | | 360,000 | 3.000 cenctT [750 | 75 | 9375 | TaI7s | Lis | 1125) 1.800 | 90 CPSXC | 500-30) 6250 | 1235 | 750 | 75 | 720 | wo Ging [31250] 125 | 390.625 | 3.962,5 | 46875 | 1875 378.000 | 3.150 BAT 20: Céng ty AB c6 quy trinh c6ng nghé sx spB trai qua 2 giai doan ché bién ké tip nhau. CPNVL trye tip sir dung tir du quy trinh san xudt tham gia trong sp Trang 36-hodn thanh va SPDD cing mite 49, ede chi phi ché bién khdc phit sinh theo mite do sin xudt, Trong thang 01 nam X ety e6 tai ligu nh sau: 1, Sé dw diu ky = _Chi phi SXDD dau kj giai doan 1: oe 0 40 400 400 ca Chi fiéu cong | GBI | Gb2 [| GI] Gb2 | GbI | Gp2 see, | | tos | a8, | some | 2 | no |e Chi phi sin xudt 1450.00 | 500.00 | son ago | 297° | 38,000 | 2°?°° | 112.000 2._ Chi phi sin xuat thye té phat sinh trong ky: ‘Luong céng nan san xuit 1,600,000 360.000 Khiu hao 81.000 62.000 Chi phi khac bing tién ‘Tong cong 3.847.000 3.170.000 3. Bao céo tinh hinh san xuat ede giai doan: +86 lirong sp hod thanh chuyén sang giai doan 2 181.800 sp + $6 hong SPDD cudi giai doan I la 200 sp vai ty 16 40% ~ Giai doan 2: +86 lugng sp hoan thanh nhap kho 1 2.000sp long SPDD cudi ky sp vai ty Ig 50% 4. Don gia phin bd chi phi SXC dy todn: Giai doan 1 1a 4504/sp, giai doan 2 i 4484/sp ‘Yéu cu: Tinh Z sp theo 2 phuong phap_ = Phuong php binh quan Trang 37-Phuong php FIFO BALLAM: Tép hop CP phat sink trong ky (dvt: dong) Ga Gaz No TK621 1,600,000 No TK621 360.000 COTKIS2 1.600.000 C6 TKIS2 360.000 No TK622 1.023.400 No TK622 1.808.800 C6TK334 860,000 C6 TK334 1.520.000 CO TK338 163.400 C6 TK338 288.800 No TK627 863.600 No TK627_ 1.001.200 COTKIS2 196.600 C6 TKIS2 151.200 €C6TK334 100.000 €6.TK334 200.000 COTK338 19.000 C6 TK338 38.000 C6 TK214 467.000 C6 TK214 550.000 CéTKIN 81.000 CO TKI 62.000 1. Phuong phép binh quan: doan 1 + Banh gia SPDDCK De(NVLTT) =O COR SONES +700 = 200.0004 1.800#200 55.200+:.023.400 1.800+200-40% De(NCTT) * 200840% = 47.6004 De(SXC) = 20040%"405 2.4000 Tong D, = 200,000 + 47.600 + 32.400 = 280.0000 Chi phi sén xuat chung phan bé cho GD; 1.800+200-40%% 405 64,800 = 696.6000 ‘Téng gia thanh BTP = 560.000 + 3.320.000 ~ 280,000 = 3.600.0004 Trang 38-Z. don vi = 3.600.000/1.800 = 2.0004 - chi phi sin xudt chung chénh Iéch gitra thye té vA dy toan dura vao gid 63.600 656.500 = 167.0000 L4p bing tinh gid thanh sin phim Loai sp: BTP B, Thing 01 (ave: 1.000 dng) CPSXPST | CPSXC tinh vio Zon] Chyén Khon mye | Dy “3 ae De | Tingz [74] Cys CPNVETT | 400 | 1.600 20180 | 1 1800 CPNCTT | 952 [10234 476) Lom f 0595 | 1.071 CPSXC | O48 | 8036 167 32a) 79 | Oaos | 729 Cong) 560 | 3.87 17 203.60 | 2 | 3.600 Banh gidé SPDDCK 500,000+ 1.800.000 100.000+ 360.000 Je NVLTT) =SeO SOFA E0000 3p) 4 100.0004 360.000 5 5 De(NVLTT) —oe0+300 “3° Zog04300* 30° = 300.000 + 60.000 = 360.0004 297.50041.071.000 238.000+1.808.800 DeNCTY = 30+ 321.3004 72.0004300 2.0004300-50% De(SXC) = (405*300) + ( 300*50%*448) = 121.500 + 67.200 = 188.7004 Téng De = 360.000 + 321.300 + 188.700 = 870.0000 Chi phi sin xudt chung phan bi cho GD; ((2.000 + 300*50%) * 448) — 112.000 = 851.2004 ‘Téng gid thanh sp = 1.450.000 + 3.600.000 + 3.020.000 — 870.000 = 7.200.0004 Z don vj = 7.200,000/2.000 = 3.600d/sp Trang 39-- Chi phi sin xudt chung chénh Iéch gitra thy té va dy toan dua vao gid von 1.001.200 851.200 = 150.0004 L4p bing tinh gid thanh sin phim Logi sp: TP B ‘Thing 01 (Avt: 1.000 ding) CRSXDODE CHPSTE | CPSK | —CPSRDDCK | Tht pn Khan me tink v0 BM | GB; | BT | Gb, | give | BT | GD, | TnaZ] Zo CPNVETT | 300 | 100 [TNO | 300 sofa Sao | 1a CPNCTT | BIS |e oT Paes Tas | 3008 | a7 CSXE BS | | | Lone | 150 2106 | ONS Cong) aoo aso Rao RT| SD) aoe | a9 | F200 | 36 TKISS (1) TKIS4 (IT) 00 ‘sD:1.450 621)1.600 | 154103.600 6219360 622)1.023,4 | 632)167 622)1.808,8 | 155)7.200 278636 627.0012 | 632)150 1541)3.600, Phucong phip FIFO + Banh gid SPDDCK 1.600.000 De(NVLTT) =ss5-p5pr aon zooiooy, *200*100% = 200.0004 1.023.400 400*60% +1.400+200~40% Pree aeee: De(NCTT) = De(SXC) 100*40%*405 2.4004 Trang 40-Téng De = 200.000 + 47.600 + 32.400 = 280.0004 Chi phi san xuat chung phan bé cho GD; 1.800+200-40% 64.800 = 696.6004 ‘Téng gid thank BTP = 560.000 + 3.320.000 ~ 280.000 ~ 3.600.004 Z don vi = 3.600.000/1.800 = 2.0004 - Chi phi sin xuat chung chénh Igch gitra thye té va dy toan dua vao gia von 863.600 ~ 696.600 = 167.0004 Lap bang tinh gid thanh sin phim Loai sp: BTP B, Thang 01 (dvt: 1.000 ding) Kine | be | OSRPST | CPSRC HOR GOTT pig [2] Cane CPNVETT | a00- | 1.600 300.800 fT] .800 CPNCTT | 952 | aA a CXC GRE | BE 67 Raa) Ta [OAS | TD Cong S60 | 3.487 167 aso 3.600 | 2 | 3.600 Giai doan 2: Banh gid SPDDCK 2.200.000 360,000 aero 30% “800"100% + = 50-99541.500300-100%) - 300*100% = 300.000 + 60.000 = 360.0000 071 ae 2.808.800 DANCTE = 59°0%641.500+300-100% © * 50-50% +1.500+300-50% *300°50% = 178.500 + 142,800 = 321.3004 De(SXC) = (405*300) + (448+30050%) 21.500 + 67.200 = 188.700 Téng De = 360.000 + 321.300 + 188.700 = 870.0004, Trang 41-Chi phi san xudt chung phan 6 cho GD; ((2.000 + 300*50%) * 448) — 112.000 = 851.2000 ‘Téng gid thank sp = 1.450.000 + 3.600.000 + 3.020.000 ~ 870,000 = 7.200.000 Z don vi = 7.200.000/2.000 = 3.6004/sp ~ Chi phi sin xudt chung chénh I¢ch gitra thye té va dy toan dua vao gia von = 1.001.200 - 851.200 = 150.0004 CRSXDODK CHPSTR |“ CPSX | CPSRDDCK | Thin pn Seems aR Gh] BR] Gr] vinie | OTR [Gb | Tez] Za cenvert | 300 | 100 | 1800 | 390 soo} | 2400) 12 CPNCTT | 20S |B | LOTT | TORE Tes | aa | Soe | TST CPSRE [HORS | EPH | TOME | 15S a] TOG | ORT Ging) 000) a8 | RaW RT TD | OO | aT | F200 | 6 TKISS (1) TKIS4 (ID ‘SD:560.00 621)1.600 1413.60 21360 622)1.0234 | 632)167 622)1.8088 | 155)7.200 627)863.6 627)1.001,2 | 632)150 1541)3.600 Pere Seam 7 er | eee 77H 22a 6770 7.350 BAI 21: DN K cé quy trinh sin xuat phite tap, sxsp A qua 2 giai doan ché bién lién tuc, mdi PX thyc hign 1 giai dogn. VLC va VLP diing tye tigp cho sp duge ¢6 ngay: tir diu quy trinh sx 6 GDI, GD2 nhan duge BTP do GD! chuyén sang dé tiép tye ché bign. Vi vay, CP phat sinh trong ky 6 GD2 gdm cé CPNCTT va CPSXC. Trong. thing 2/2003 e6 tai ligu nr saw: 1) Sé dw dau thang 2: = Giai dogn 1 Chi tiga Tong cing [_CPNVETT | CPNCTT CPSXC Trang 42-lpaad 300 300 300 300 =a : roo | ay 40% sic vag | steo00 | 1itona50 | si6000 | 900.000 hpi sin ut - Giai doan 2: cenvirraps| __CPNCTT ersxe oe chuyén sang Cr G2 | Gp] Gp? sine 700 70 | 700 | 100 | 700 wieasroin | serm, | room | some | oom | 30% oa 2s300.000 | 4.260.000 | 1.470.000 | $20.00 | 1.680.000 2)Chi phi SX phi sin frome hg Thoin me ci pl Gia dosnT Garon? Nv 507.10.000 = coer? 5.624.000 55.870.000 chsxe 65.150.000 71.485.000 Cong 427,874,000 130.355.000 3) Bao cao cia PXSX: ~ PX1: Trong ky’ sx duge 8.000sp chuyén SPDD mire d6 hoan thanh 50% ~ PX2: SX nhaip kho 8.500 sp, 200 SPDD mitre 46 hoan thinh 60% Yeu clu: Tinh Z ban thanh pham va thanh pham theo 2 PP xac dink SL hoan thanh tuomg duong la PP binh quan va FIFO, biét CPSXC phan bé GDI 1a 61,35trd, GD2 1 67,28trd BALLAM: 1. Phuramg phip binh quiin: sang PX2 tigp tue ché bién, 600 4 Dinh gid SPDDCK De(NVLT I) =P 20L00+507.200009 4509 = 27,200,000 6.002600 De(NCTT) = ASSCO*SSSEE008 600750 = 2.040.004 €:0004600-50% Goi X la don gié CPSXC dy ton phan bé cho GP1 Ta €6: (8.000+600*50%)X - 9000,000 = 61.350.000d X=7.500d/sp De(SXC) = 600*50%*7.500 = 2.250.004 Trang 43-‘Téng De = 22.200.000 + 2.040.000 + 2.250.000 = 26.490.0004 ‘Téng gia thanh BTP = 12.816,000 + 424,074,000 ~ 26.490,000 = 410.400.0004 Z don vj = 410.400,000/8,000 = $1.300¢ = Chi phi sin xuat chung chénh Ich gitra thye té va dy toan dua von = 65.150.000 ~ 61.350.000 = 3.800.0004 Lap bing tinh gia thanh sin phim Loai sp: BTP B, ‘Thang 02 (Avt: 1.000 dng) CPSXC tn Gayla Khoan mye | Dy | crsxpisrk | CPSXCrinh pe | Tingz | zaonvi | CAR" CPNVETT [11.100 | 307.100 3200 | 296000 37 398000 cpNctT [sie | ssa24 Zod S400 es $4400 CPSC) 900] 65.150 3500 2250 eon 75 | a0 Ging) 1286 | aRTTE 300 26490 410400513 | 410.400 4 Dinh gié SPDDCK De(NVLTT) a $680°..900 = 7.400.004 (VET) = #200 = 7.4004 4.760.000+54.400.000 1.470.000+58.870.000 7 ear 200+ = 200*60% DaNCTT) 8.500+200 ‘00 '8.500+200+60% eee =1.360.000 + 840.000 = 2.200.000 Goi ¥ li don gid CPSXC dy todn phan bé cho GD2 Ta e6: (8.500 + 200*60%)¥ ~ 1.680.000 = 67.280.0004 PY=8.000d/sp De(SXC) ‘Téng De = 7.400.000 + 2.200.000 + 2.460.000 = 12.060.0004 ‘Téng Zsp =39.060,000 + 410,400,000 + 126.150.000 ~ 12.060.000 = 563.550.0004 200*7.500) + ( 200*60%*8.000) Trang 44- 500,000 + 960,000 = 2.460.0004Z don vi = 363.550,000/8,500 = 66.300d/sp - Chi phi sin xudt chung chénh Igch gitra thye té va dy toan dua vao gid von = 71,485,000 — 67.280.000 = 4.205.000 Lap bang tinh gid thanh sin pham Loai sp: TP B ‘Thang 02 (dvt: 1.000 ding) CISXDDDK CPST PSX] CPSRDDCK | — Think phim Kee SRD ap | BT] Go| givin | BIR] GO | Tez | Za CPNVETT | 259500 |= | 286000 |= 7400 [>| 314500 | 37 CPNCTE | A760 TA | SHAD | SRRTO Ta | | Tso Se CPSRC | S50 | TORO | OOD | TaN [aa | Tso | se TaLTSG | ISS Ging | SEI | RAST | TOO | TORRE | ATO | ToDG | HOO | SERED 66S (ve 1.0004) TKIS4 (D) TKIS4 (I) SDsss0.00 TDI 621307.100 | 1541N410.400 622)58.870 | 155)563.550 622)55.624 | 632)3.800 exnm.ass | 632)1.205 €27965.150 154110.400 aarsty | a14300 37755 SD: 280 2. Phurong phip FIFO siai doan + Dinh gia SPDDCK De(NVLTT) = 0000 600 100% =22. 200.0002 300-09%+7.7004600-100%6 DeNCTT) = + 600*50% =2.040.0004 7.700+600°50% Trang 45-Goi X la don gid CPSXC dur todn phan b6 cho GDI Ta c6: (8.000 + 600*50%)X — 900.000 = 61.350,0000 DX =7.500d/sp De(SXC) = 600"50%*7.500 250.0000 ‘Tang De = 22.200.000 + 2.040.000 + 2.250.000 6.490.0000 ‘Tong gid thanh BTP = 12.816,000 + 424,074,000 ~ 26.490,000 Z don vj = 410.400,000/8,000 = 51.3000 ~ Chi phi sn xuit chung chénb Ich gidra thye té va dy todn dura vio gid von = 65,150,000 ~ 61,350,000 = 3.800.004 Lap bang tinh gid thin sin phim Logi sp: BTP B, ‘Thang 02 (Avt: 1.000 ddng) rane |, [ORES] CSREES Ty | egg, [26] Cou CAVEAT THT} TT Sema Beware aC} ae} aa aio} Sama} XC | we} eI sme ee | wae 5 wae Cong. 12.816 | 427.874 3.800 26.490 | 410.400 | 51,3 | 410.400 doan Dink gt SPDDC D&(NVLTT): =700-0%+7.800+200-100% *200*100% = 7.400.0000 DNC = seaaeeranOT EDITOR“ 200°0% + see ap IOCOE *200°60% = 1.360.000 + 840.000 = 2.200.0004 Goi ¥ 1a don gié CPSXC dy ton phan bé cho G2 Ta 66: (8.500 + 200*60%)Y ~ 1.680.000 = 67.280.0004 Trang 46-PY=8.0004/sp De(SXC) = (200*7.500) + ( 200%60%"8,000) = 1.500.000 + 960,000 = 2.460.0004 ‘Tong De = 7.400.000 + 2.200.000 + 2.460.000 = 12.060.0004 ‘Tong Zsp ~39.060,000 + 410.400,000 + 126.150,000 ~ 12.060.000 = 563.550.0004 Z don vj = 563.550,000/8.500 = 66.300d/sp - Chi phi sin xuit chung chénh ech git thye té va dy toan dua vao git vén = 71.485.000 — 67.280.000 = 4.205.000 Lap bing tinh gia thanh sin phim Logi sp: Thanh phim H ‘Thang 02 CPSXDDDE CHPSTR—]CPSK | CPSXDDCK [Tn pm Seems ee |, ‘Sivan [BTR] GB | Wgz | ZT CPNVETT | 35900 DEW 7a00 | =P aa aT CPNCTE | a7@0 | Tao | Sta | SRATO 130 | a | T7300 | 8 PSK 7 | 1a | eaa0o | TraRs [4205 | 1500 | 960 | Cong | $5190) 3.180 | 10.000 | 130.385 4205 | 10.260 | LADD | 56.580 | 66.3 ‘So dd tai kh Dut: 1.0008 ‘TKIS4 (I) D: 621)307.100 | 15411410.400 622)55.624 | 632)3.800 627)65.150 RISA 414.200 Trang 47-TKIS4 (I) ‘$D:39.060 622)58.870 | 155)563.550 627)71.485 | 632)1.205 1541)410.400 540.788 | 567.755 ‘SD:12.060 BAI 22: (Slide) Thing S6 gir howt dng (wid) “Tong chi phi ning lung T 750 3.375.000 2 1125 3.563.000 3 1500 3.750.000 4 1.650 3.825.000 3 1425 3.713.000 6 1.050 3.525.000 Cong 7.500 21.750.000 Yéu edu: Xée dinh bién phi, dinh phi theo phurong phap eye dai, cue tiéu va theo phuomg php binh phuwong bé nhit. BALLAM: ‘a. Theo phurong phép ewe dgi, ewe tid Ta 6, cng thite dur todn chi phi sin xuat Y=a¥ + b, véi a la bién phi san xuat chung trén Idan vj san phim, b la dinh phi san xuét chung + Bién phi hoat déng Chen lech chi phi ‘am-Yrin 3.825.000 — 3.375000 _, hénh Iéch mie 46 host 6g Nase Xae 1,650-750 = Dink phi san xudt chung b= Vag = AXnus = 3.825.000 ~ 500°1,650 = 3.000.004 > Phnuomg trinh chi phi nang lugng cia cdg ty Y=500X + 3.000.000 5. Theo phuong phdp binh phuong bé nhdt (dvt: 1.000d) Trang 48-Thing | S82 ME | Ting CP ning tung (Y) xy x T 750 3.375.000, 2.531.250.000 | 562.500 2 1.125 3.563.000, 4.008375.000 | 1.265.625 3 1500 3.750.000, 5.625.000.000 | 2.250.000 a] 1.650 3.825.000, 6.311.250.000 | 2.722.500 5 1.425 3.713.000, 5.291.025.000 | 2.022.625 6 1.050 3.525.000, 3.701.250.000 | 1.102.500 721.750.000 27.468.150,000 | 9.933.750 9933.750a+7 500b=27468.150.000 5f (Exatee Y 500a~€b=21.750.000 b=3.544.000 Vay phwong trinh chi phi nang Iwgng 6 dang: ¥=65X + 3.544.000 BAI 23: (SLIDE). DNSX san phém K san xudt ra sin phim M 6 tinh hin nhw saul = Chi phi sxdd daw thang: 4,000,000d (VLC: 2.800.004, VLP: 1.200.000d) = Chi phi san xuat phat sinh trong thang bao gdm: VLC 1A 41.200.0004, VLP- 18 7.600.000, NCTT 1a 28.000,000d, CPSXC 1a 34.000.000¢ ~ _Két qua thu durge 360 spht, cn 80 spdd véi mire d9 hoan thanh Ia 20% ‘Yeu edu: Dinh gié SPDD cuéi ky theo VLC BALLAM: De(VLC 2.800.000+ 41.200.000 e080 «80 =8,000.0004 BAT 24: (SLIDE) DN A san xudt sin phim K san xudt ra spM 06 tinh hinh nhwr sau = Chi phi sxdd du thang: 1,000,000 (VLC: 700.0004, VLP: 300.0004) = Chi phi sin xuat phat sinh trong thang bao gdm: VLC fi 10.00.0000, VLP 18 1,500,0004, NCTT 1a. 7.000.004, CPSXC li 8.000.004, = Két qua thu durge 90 spht, cin 20 spdd véi mite 46 hoan thanh la 20% Yéu edu: Tink gid thanh sin phdm hoan thank theo phuong phdp tree tip. Biét ring. spdilek dhege din gid thea VLC BALLAM: 00.000+ 1.000.000 15 _ 1 695.9990 Trang 49-Téng Zsp= 1.000.000 + 10.000.000 + 1.500.000 + 7.000.000 + 8,000,000 — 1.605.000 = 25.898.000 5,895.000/85 id thanh don vi sin phim. 04.647,054/sp BAL 25: (SLIDE). DN MK sin xudt sin phim N ding thoi thu duge sp phy Y, c6 tinh hinh nhur sau: - CPSXDD dau thang: 15.000.0004 (CPNVLTT) = CPSXPS trong thang gdm: NVLTT: 152.000.0004, NCTT la 2.400.004, CPSXC 26,600,004 Két qua thu durge 90 SPHT, cdn 25SPDD véi mite 46 hoain thanh 50%, Déng thi thu duge 15 spY voi gid ban chwra thué 1a 16.90.0004, Igi nhudn dinh mite 1a 5%, trong dé gid vin uée tinh CPNVLTT 60%, CPNCTT 18%, CPSXC 22%. Biét Vat ligu thira dé tai xuong 1a 1.350.000d, VLC, VLP bé ngay tir dau quy trinh san xudt, Cae chi phi khde sir dung theo mite d@ san xuat. anh gié SPDDCK theo CPVLTT BALLAM: (DVT: trigu déng) Goi X le gid tri sin phd ph Ta 6: X= 5% = 16,9 X=16,095 Trong d6: 60% CPNVLTT = 60%*16,095 = 9,657 18%CPNCTT. 8% * 16,095 = 2,8971 22%6CPSX 16,095 = 3,5409 Déinh gid: SPDDCK theo CPNVLTT 16095-9.657+150.650 De= Saas 25 = 34414956522 Téng Zsm=15 + 199,65 ~ 34,14956522 ~ 16,095 = 164,4054348 Z don vi = (164,4054348/90)*1,000 = 304,64705ned/sp BAI 26: (SLIDE). DN Kim Anh ¢6 1PXSX chinh ra 03 loai sp X, Y, Z trong thang. (03/2006 cé tinh hinh nbur sau ~ Chi phi san xudt phat sinh trong thing 325.522.0004 = Két qua thu duge 8.400 spX, 3.200 spY, 4.250 spZ. - Chi phi SCDDCK (28/02) 1a 2.325.504, CPSXDDCK ngay 31/03 1a 3.263.0004. Hé s6 tinh gid thanh spX = 1,1, spY=1,3, sp2% Trang 50-‘Yeu cu: Tinh gid thanh don vi tig loai sin phim BALLAM: + Téng slirong sp chuan = 8.400*1,1-+3,200*1,3+4,250%2,2 = 22,750sp 2,325.500+325.522,000-3.263.000 + Téng gid thanh thye té sp chudi 324.584.5004 + Zvi sp chun = 324.58 00/22.750=14.267,451 disp + Tong X sp X= A00*1,1*14.267,451 = 131.831.2434 Zw spX 15.694,34/sp + Tong Z sp Y = 3.200*1,3*14.267,541 = 9.352.914 > Zay sp Y = 18.547,6864/sp + Téng Z sp Z = 4.250*2,2*14.267.451 = 133.400.6674 > Zay sp Z = 31.338,3920/sp BAI 27: (SLIDE). DN Minh Anh sn xuat sp K gém 03 quy céch K1, K2, K3 trong thang 03/2006 e6 tinh hinh nhur sau: ~ Chi phi sx trong thang: 16.534.000d ~ Chi phi sin xwat dé dang ngay 28/02 la 2.538.004, CPSXDD ngiy 31/03 la 2.435.004 ~ Két qua thu duge 32 spK1, 42 spK2, 25 spK3. Cho biét gia thanh ké hogch K1=263.0004/sp, K2=3.256,000d/sp, K3=412.0004/sp Yéu clu: Tinh gid thanh thyc té cia timg sin phim BALLAM * Tong Zrr ciia nhém spK = 2.538.000 + 16,534,000 — 2.435.000 = 16.637.0004 + Téng Zn) cia nhom spK = 32*263,000 + 42*3.256,000 + 25*412.000 = 132.931.2000 + Ty 16 = (16.637.000/32.931.200)*100% ~ $1,36% 136 * 32*263.001 + Ting Z sp K 322.4580 + Tong Z sp Kz = 0.5136 * 42 * 3.256,000=70.235.8274 + Tong Z sp Ky = 0.5136 * 25*412.000 = 5.290.080d BAL 28: (SLIDE), DN K trong thang 01/2006 c6 ti ligu vé CPSX-spN nhwr sau (don vi tinh: dng) Ge Phat sinh SP do dangNviTT_[_NCTT | SxC thinh | SOtwong | % 1 300.000 | 42.500__| 58.000 95 15 a 2 7 5.300 | 52.000 B 6 3 7 41.500 [33.500 75 10 50 Dainh gia SPDDCK theo pheong phép ULHTTD Yeu cau: 1. Tinh Zspur theo phutong an ¢6 tinh gid BTP 2. Tinh Zspur theo phurong dn khéng c6 tinh gi BTP BALLAM: ‘A. Theo phucong én c6 tinh Z BTP Giai dogn 1: Dinh gid spdd eudi kj Pr TK 1840) + De (LT T= 300.000 «15 = 40.9094 621)300.000 352.923,92( 15411) + De wen eee 154% 622) 42.500 = 2.819.414 627) 58.000 400.500 352.923,92 + ny 0+58.000 6 c44so r DeSXC se riseasm 545% = eos 847,670 ‘8D:.47.576.08 + De = 40.909 + 2.819,41 + 3.847,67 = 7.756,080 + Téng Zurys = 0 + 400,500 ~ 47.576,08 = 352.923,924 + Gia thanh don vj BTP, '2.923,92/95=3.7154/sp Phigu tinh gi thanh sin phim Loai sp: BTP1;Thang 01(avt: ding) a Cong ef 400.500 | 47.576,08 | 352.923,92 3.715 352.923,92 TK 1841) Trang 52-Gilet dogn 2+ Dah gid spd enbi tp GD2 a De (VLTT)= AZ » 13 34,369,204 154N352.923,92 622) 45.300 | 394.609,32(1 541) never 2805, i 627) 52.000 13+ < 45.3001 34659% Besse eeeecee eee Tem 450.223.92 | 394.609.32 = 9.359,98 5415233, 52.0004 yey De (SXC= SHES? #13 S200 134659 = 1.88550 Tong De = $8.614,64 Téng Zarea = 352.923,92+45.300+52,000-55.614,6=394.609,32d Gia thanh don vj BTP2 = 394.309,32/85%4.649,5d/sp Phiéu tinh gid thanh sin phim Loai sp: BTP; Thing 01 CppSTE TP Khoan | D Chuyén GD —_ ct BIP; Gp2 | BTP, ‘Tang Z CPNVLT |_| 959.091 - 34369, - 224.7218 | 2043 | 224.701,8, T 5 A concre | - | waaose | 53° [sana [9% [asean00 | we | rse2n00 crsxe | ~ [saasess | 29°F aasa | MO [onosnn | PS | ona Com | | SB9RD | BARW | aBRIG | Bate, | BaRODS | 46H, | HGS sui 2 0 3 3 2 s 2 Giai dogn 3. Dainh gid spdd cudi ky 224.7218 De (VLTT)=— *10 = 26.437.864 opp 75:620,69 41.500 De (NCTT “T5410”! 754 10650% *10*50% =12.046,334 Trang 53-94.699,83 , 4, _ 53.500 De (SXO- “F510 Fee10es0% *10*50% = 14.504,904 Tong De = $2.539,094 Téng Z = 0 + 394,609,32 + 41.500 + 53.500 ~ 52,539,09 = 437.070,234 Gia thanh don v 437.070.23/75=5.827,6d/sp Phiéu tinh gid thanh sin phim Loai sp: TPH ;Thang 01 CPPISTE D. TP Khoan mye | Ds BIP, | Trongk} | BT, | Trongky | TongZ Zon cpnvitt |= | 207218 | - | 2643786] = 19828394 | 2.6438 cenctt | - | 7562069 | 41.500 | 8.86955 | 3.149,78 | 105.074,36 | 1.400,1 crsxc | - | 94,869.83 | 53.500 | 11.161,2 | 3.3437 | 13386493 | 1,784.86 ‘Cong |= | 39460932 | 95.000 | 46.495,61 | 6.49348 | 497.07023 | S8I76 B. Tinh Z spht theo phurong dn khong cé tinh ZBTP - Chi phi sx giai dogn I trong 75 spht (0+300,000 ie (YLT I= eg 7 75 = 199.118 (SD: 100.888) 0442500 (NCT I> sepapeassieraey © 75 = 30.429,59 (SD: 12.070,41) 58.000 ease (SXO Feige isissazay © 75” 4152745 (SD: 16.472,55) Ting epsx gd trong 75 spht = 271.072 (SD: 28.644) ~ Chi phi sx giai dogn 2 trong 75 spht (VLTT) 45300, (NCTI= seqiprisceese * 75 = 36.386 (SD: 8.944) 52.000 __475= Ferns ta ery” 757 41.935 (SD: 10.065) (sx > Téng epsx ads trong 75 spht = 78.291 (SD: 19.008) + Chi phi sx giai dogn 3 trong 75 spht Trang 54-41500 4 ; Feriu sony °75~ 38.906(SD:2.594) 53.500, Fea gos *75 = 50.156 (SD3.344) Tong epsx edsirong 75 spht = 89.063 (SD:5.938) Phiéu tinh Z san phim Loai sp: spHt Thing 01 Khoan mye | Cpsx edt | Cpsx d2 | Cpsxed3 | TéngZ Zo CPNVLTT | 199.115 7 - 199.115 | 2.654,86 CPNCTT | 30.429,59 | 36.356 | 38.906 | 105,691.59 | 1,409.22 cpsxc | 41.527,45 [41.935 | 50.156 | 133.6185 | 1.763,52 Cong 271.072 | 78.291 99.063 | 438.426 | 5.827,60 BAL 29: (SLIDE). DN A trong thing 01/2006 6 «ai ligu (don vi tinh: déng) é CPSX-spN nhu sau op Pht sinh ‘SPhoan [Sin phim do dang NVETT_[_NCTT [8X thanh —[S6tagne | % 1 240.000__| 28.200 | 56.400 108, 12 45 2 = 30.960 | 51.600 96 2 50 3 = 34.800 [52.200 78 18 40 Danh gid SPDDCK theo phuong php ULHTTD ‘Yeu cau: 1. Tinh Zspur theo phusong én 66 tinh gid BTP 2. Tink Zspur theo phuong an khéng 6 tinh gid BTP BALLAM: a. Theo phucong én cé tinh Z BIP TK 154(1) SD: 621)240.000 Trang 55-Giai doan I: Binh gid spdd cudiky GBI 622) 28.200 _ | 296-57 1(154I1) Devi 242229 «12 -240ma 627) 5640 peer ee race RE | MOST 13asa De (SXC}= OESB.OED- + 154454 -2.6860 De=28.2004 Tong Zysn1 = 0 + 324,600 28.029 = 296.571 Gi thinh don vi BTP, = 296.571/108 = 2.746,024 Phigu tinh gi thinh sin phim Logi sp: BTP, Thang 01(avt: aéng) Kinin mue | De] CPPSTE] Dy] Ting Zane | Za] Chay CPNVETT | = 240000] 2.000 |~2r6:000 | 2000 | 276.000 cc | wea | 1347] east] ana? | 3887 CPsxe seaoo | 2086 sama | ayras | sama Cine > ssaa0 | 2am29 | aearT | —a.74502 | —296STT Giai dogn 2: Dinh gid spd cudi kj GD? De (VLTT)= 2862 » 17 = 24.000 TK 154(1), sb:0 1541)296.571 622) 30960 | 341.322(154m1 627) 51,600 37.131 341.322 Trang 56-26857 ‘SD: 37.809 De (NeTT)= Zee 30.960 secre 12+ sey12650% ae = 4.8050 53714 4, 51.6006 eeoy De (SXC) 96412 12+ ey 12-50% ed = 9.0040 Téng De = 37.8094 ‘Tong Zurea = 296.571+30.960+51.600-37.809 = 341.3224 Gia thanh don vj BTP, = 341.322/96 a Phiéu tinh gid thanh sin phim Loai sp: BTP; Thang 01 cael CPPSTK D. BIP TE i Ds Chuyén GD3 rue BIP, | Gb? | BTP, | Gb2 | TingZ | Zw CPNVLTT| ~ | 216000 | -[2a000 | —- | 192,000 [2.000 | 192.000 CENCTT [= [0857 | 50.980) DoRe | TaD | S01 | Sa208 | SROIE PSX |= [53714 | 31-600 | 5.968 [3.036 | 96.310 | 1,003,229 | 96.310 Ging | = | 296871 | 82.560 | 32.952 | 4.857 | 341.322 | 358543 | 341.322 Giai dogn 3. Dénh gid spdd cui ky De (VET) 22 #18 = 36.0008 De (NCTI)= 3323 « 1p HS a 18e40% =12.8800 De (SXC) =. 2. *18*40% = 22.4690 7avia '®* Fe+18-40% ‘Tong De = 36.000+12.880+22.469=71.3494 ‘Tong Z = 341.322+34.800+52.200-71.349=356.973d Gid thanh don v 356.973/78=4.576d/sp Phiéu tinh gi thanh sin phim Trang 57-Loai sp: TP H ‘Thang 01 CPPSTK 1? Kime | Dy ares | TRE | pre: | troagky | TingZ | Zax CPNVETT | = [92000 >} 36.900 = [36.000 | 2.000 cencrT |= | s3012 | 34800 | 993075 | 29a025 | 739m | 96067 CPSKC [= | 96310 | 52200 | TROSR TS | AAIORTS | T260aT | TOISST Ging | = | 341322) BT.000 | GR9OTATS | TIRIAIS | 386973 | 4.756 b Theo phuorng dn cé tinh gié BTP Chi phi sx giai dogn 1 trong 78 spht 0+240.000_ 9 _ (VETT)= 280.000 + 78 = 156,000 (SD-84.000 ) cs 042820, NCTI= TST TER, °78 = 19.369,83 (SD: 8.803,175) 0456400 y 7g _ : (SXO)= eS gee * 78-38-7936 (SD: 17.606,35) > Téng epsx ad; trong 78 spht = 214.190,5 (SD:110.409,5) Chi phi sx giai dogn 2 trong 78 spht (VLTT)=0 30960 gag é FaTIpprsury "78 = 23.675,29(SD:7.284,706) 52.000, Faris a Song” 78 ~ 39-764, 711(SD: 12.238,29) Tong epsx gd) trong 78 spht = 63.440 (SD: 19.520) Chi phi sx giai dogn 3 trong 78 sphe 992,96 (SD:3.507,042) Trang 58-53.500 GXO> ates #78 = 48.807,02(SD:4.692,982) > Tong epsx gdstrong 78 spht ~86.779,98 (SD:8.200,025) Phiéu tinh Z sin phim Loai sp: spH ‘Thang 01 Khoin mye | Cpsxadl | Cpsxgd2 | Cpsxgd3 | TongZ Zoi CPNVLTT | 156.000 = = 156.000 2.000 CPNCTT | 19.369,83 | 23.675,29 | 37.992,96 | 81.038,08 1.03895 CPSXC | 38.793,65 | 39.764,71 | 48.807,02 | 127.3654 | 1,632,889 Cong | 214.1905 | 63.440 | 86,779.98 | 364.4035 4.756 BAT 30: (SLIDE). DN A trong thing 01/2006 6 tii liu v8 CPSX-spHt nhur sau (don vj tinh: déng) a Pht sinh ‘SP hoin [Sin phim dir dang NVETT_| _NCTT_| _SxC thinh —[SStume | —_% 1 377.000 | 44298 | 88595 170 24 45 2 - 48.633 | 81.055 ISI m4 © 3 7 54.665 | 81.998 123 27 40 Danh gid SPDDCK theo pheong php ULHTTD ‘Yeu edu: 1. Tinh Zspxr theo phutong én ¢6 tinh gid BTP 2, Tinh Zspur theo phuong dn khong e6 tinh gié BTP ALLAM: a Theo plucong dn cé tinh Z Bre TK 1540) SD: 621)377.000 622) 44.208 | 455.316(15411) 627) 88,595 Trang 59-Giai doan I: Dinh gid spdd cudiky GBI 509.893 | 455.316 De (VLTI)= 70 = 34 = 46.6394 SD: 54.577 De (NCTT)= oS # 2484506 = 2.6460 De (SXC}= SESE + 24450 8.2924 De 54.5770 TOng Zip) = 0+509.893-54.577=455.3 16d Gia thanh dom vj BTP, = 455.316/170=2.678,334 Phiéu tinh gid thinh sin phim Loai sp: BTP;, ‘Thang 01(dvt: déng) Khoinme | Dy) CPPSTE | —D] TiingZarn | Zax | Chay gd CPNVLTT | 7000 | #ea39 | sz061 | 19453 | 330361 cPNcTT [= He | 2646 | 41.652 F682 CPSKE > WEIS —Sdo2—|—wRSOF | —ao02 SOF Cong = uas|~S4S7T | ASESI6 | -26TRIT | AEESIG Giai dogn 2: Dinh gid spdd cubi ky GD2 04330361 De (VLTN)= = 24= 45.3078 Trang 60-TK 1s4q) 41.652 44, 48633, sso De (NCTT)= tsie2e "4" T51+24-60% <0 = 5.712.27+4.234,07 = 9.946.344 1541455316 ny 73:33 yy, 81.055 ar gagne, De(SXO qerzs + Termaeeerne 24"60% 622) 48.633, | 511-269.4710541 = 11.424,41+7.056,78 = 18.481,194 627) 81.055 Téng De = 73.734,53 ener. 18 Zur = 455.316+48,633+81,055-73.734,53 = 511.269,470 Gia thanh don vi BTP, = $11.269,47/151 = 3.385,890 Phigu tinh gi thanh sin phim Logi sp: BTP; Thing 01 an Jo OPT HF cae muc |< pre, | Gp2 | BTP, | GD2 | TéngZ | Za bea craw P3503 | assor | | ausase | P5577) aesose cnet |= pare} wes | S7nnaT PaasaOT waTRRe STO wR cosxc | - | x5308 | oss [MT sosers | FOSTER ogsos | HERES = wear | moa | age | Tame | Sawa | SIRE ATLGWOE aos - 6 8 8 s 7 9 Z Giai dogn 3. Dinh gid spd cudi ki 285054, De (VET T)=Sgoss 127 = $1,309,784 De Nery BEE a7 De (SXC = ESSE eas 1 4 827940% = 32.876 54 Téng De = 103.059,64 Téng Z = 511,269,47+54,665+81,998-103,059,6-544.872,874 Gia thanh don v 4429860 Trang 61-Phiéu tinh gid than san phim Loai sp: TPH ‘Thang 01 CPDSsTK D 1 Kime | Ds BIP, Trong ky BIP) Trong ky Tong Z Law CPNVETT | =) 250s] > Summa] aR aaa] 780036 TPNCIT | =) WORK GS | SHOT] TAAGUSG | AATEAT | TIGIGDIE | HATS CPSKC | = ERTGRT | WISHE | PAISTNT | GOIRBT | TOEDORTT | TSREIS Cong | =” S1L 2697 | 136.663 | 9202KSI | 11.0309 | 54487287 | 429.86 ‘ Theo phucong dn cb tinh gid BTP Chi phi sx gini doan 1 trong 123 sphe (VEPT)= 92377000 — + 123 234,196,97(SD: 142.803,03 ) 0+44.298 SSeS epic peasy "123 = 29-484,06 (SD:14.813.94) 0488505 (SXO)* Saypgy pase gesasny © 123» $8,967.45 (SD: 29.627,55) Ting epsx gd trong 123 spht = 322.648,48(SD:187.244,52) Chi phi sx giai dogn 2 trong 123 spht (LTT) 0 40633 (NCTN= Fy p ssa "123 = 36.386(SD:12.247) SKC Fy "123 = 60.643,34(SD: 20.411,66) GXO= T5427 24nG0% ” 123 = 60-643,34(SD: 20.411,66) Tong epsx eds trong 123 spht = 97.029,34 (SD: 32.658,66) Chi phi sx giai doan 3 trong 123 spht (VLTT)= 0 54.665 (NCTI= sages aapay *123 =80.282,58 (SD:4.412.42) Trang 62-(SXO> pg 1123 ~ 75.379,33(8D:6.681,67) Tong epsx edstrong 123 spht ~125.631,91 (SD:11.094,09) Phiéu tinh Z sin phim Loai sp: spH;Thing 01 Khoan mue | Cpsx ed1_ | Cpsx gd2 | Cpsx ed3 | Tong Z Za CPNVLTT | 234.196,97 . é 234.196,97 | 1.90404 CPNCTT | 29.484,06 | 36.386 | 50.252, 116.122,64 | 944,08 CPSXC | 58.967,.45 | 60.643,34 | 75.379,33 | 194.990,12 | 1.58528 Cong | 322,648.48 | 97.029,34 | 125.631,91 | 545.309,73 | 4.429,86 BAI 31: (SLIDE). Tai m6t px thyc hign 02 DDH A & B = Chi phi SXDDDK: DDH A: 500.0004, BDH B: 250.0004 = Chi phi san xuit phét sinh dusge xée dink: + CPNVLTT A: 3.750.004, B: 2.700.000 * CPNCTT A: 1.200,000d, B: 900.000d + CPSXC (A+B): 1.935.000¢ DDH H hodn thinh va ban giao cho khich hang, gid chwa thué li 5.000.000d, thud suat thué gia tri gia ting 10%, kh/hang thanh todn toan bé bing: TGNH. DDH B vin con dang trong qué trinh san xudt. Chi phi sin xuat phan bo cho ting BH theo ty 1g vai CPNVLTT 1.995.000 Chi phi sin xusit chung phan b6 DDH A = >To So * 3.750.000 = 1.125.004 Chi phi san xuit chung phan b6 DDH B * 2.700.000 = '000+2.700000 810.0004 Téng gid thinh DDH A = 750.000 + 3.750.000 + 1.200.000 +1.125.000 = 6.825.000 BAL 32: (SLIDE). DNXL A trong thing 11/2006 tp hop chi phi sir dung méy thi cong thyc té 14 55,000,004. Tinh hinh sir dung MTC trong thang nhur sau: Trang 63-~ May tron bé tong thye B: 20ca - May ai hogt dng 30ca phyc vu cho HMCT A: 20ca, B: 10ca Cho biét don gid ké hoach Lea may tron béténg 18 220.000d, Ica may Gi la 180.000¢ ‘Yeu edu: Phan bé cpsd MTC cho HMCT A va HIMCT B trong thang 11/2006 BALLAM: ® HG s6 quy doi cho tirng logi m + H sng ™ 220,000/180,000=11/9 ién 45ca, phue vu cho hang muc cdng trinh A: 25ea, + H gy i= 180.000/180.000 = ® $6 ca may tiéu chun + May tron = 454(11/9) = 85 + May ai = 30* 1=30 + Don gid mot ca may tiéu chun = 55.000,000/85 = 647.058,8235 Chi phf sir dung may thi e6ng thang 11/2006 HMCT A = 647.058,8235%(25*(11/9)+20) = 32.7124183, HMCT B 147.058,8235*(20*(11/9)+10) 22.287.581,7 BAL 33: (SLIDE). Cong ty xy lip A thi cong HMCT X ¢6 Zaye: 600.000.0004 6m 03 giai doan: GD1; 300trigu, Ga2: 200trd, Gd3: 100trd. ~ Chi phi dé dang ngay 31/01 khi thi céng Gal: 270,2trd - Trong thing 02 tiép tue thi cng Gdl va bit diw thi cong Gd2, Gd3. Tong ep thye té p/s trong thing 10 1a 245trd = Cudi thing 10, Gal 4a hoan thanh ban giao cho ngudi thau, Gd2 hoan thanh (60% G43 hoan thanh 50% Yéu cau: Xac dinh CPXLDDCK va tinh gid thinh thye t€ khoi hrgng xay lip hodn thanh ban giao trong ky BAILAM }0000.000-60%4+ 100.000.000-50% Chi phi sxddck = 170,000,000 = 300:000,600+ 186.348.9360 Z thye t GDI da hoan thanh = 270.200.000 + 245.000.000 ~ 186.348.936 = 328.851.0644 Trang 64-BAI 34: (SLIDE). Tai cng ty xay ldp K thi céng céng trinh nha & gém 03 hang mute theo 03 thiét ké khac nhau, Hé s6 so sénh chi phi theo dy ton cua timg hang. myc céng trinh duuge xée dinh nhur sau: ~ HMCT 301: 1,3 = HMCT 302: 1,5 ~ HMCT 303: 1.4 Téng Zr: tinh durge cdng tinh nay la: 1.986.000.000d Yeu edu: Xe dinh gia thanh thye t cia timg hang mye edng trinh BALLAM: Gia thanh thyc té cua hang myc cOng trinh theo hé sO 1.986.000.000 172.857.4294 23424415 HMCT 301 = 1,3* 472.857.142,9 = 614.714.285,74 HMCT 302 (5*472.857.142,9 = 709.285.714,4 HMCT 303 = 1,4* 472.857.142,9 = 662.000.000,14 BAL 35: (SLIDE). DN A trong thang 01/2006 c6 ti ligu vé CPSX-spH nhwr sau (don vi tinh: dong) aS Phat sinh ‘SP hoin [Sin phim dé dang NET | NCHF_[SxC_ | _thinh | SOtwyng] _% 7 320.00 | 32.500 | 52.500 %0 2 40 2 - 28.500 | 46,300 5 B @ 3 = 30,500 [47500 70 4 30 Dainh gid SPDDCK theo phieong phép ULHTTD Yeu cau: 1. Tinh Zspyr theo phutong én 66 tinh gid BTP 2. Tinh Zspur theo phuong an khong e6 tinh gié BTP LAM: @ Theo plucong dn cé tinh ZBIP ‘TK 154(1) SD:0 621)320.000 622) 32,500 | 358.449,55(15411) 627) 52.500 Trang 65-Giai dogn 1: Banh gi Gp De (VLTT)= 3322500 « 12 = 41.799,134 0.432.500 De (NCTT)= SASS #12404 839,624 12*40% =2.971,70 6.550,45 Téng Zuri = 0+405.000-46.550,45-358.449,55d Gi thanh don vj BTP, = 358.449,55/80=4.480,624 Phiéu tinh gid thanh sin phim spdd cudi kj 405.000 358.449,55 Logi sp: BTP,; Thang 01(avt: dong) Khoinmwe] Ds] CPPSTK |B, | TéngZam | Zn | Chuyén et @NVITT 320.000 | 41.3793 | 27R6I0RT | 3.82.76 | 27862087 CNCIT | 32500 | T8362 | FOGHOIE | 3RRIS | SOG IT CPC 7 32500 | 2977 | AUST | —G19.10S | ASIN Cong 5 405.000 | 46.850,45 | 358449,55 | 4.480,65 | 358.449,55 Giai dogn 2: Danh gid spdd cubi ky GB2 0+278.620,37 De (VLTT)= +13 =41.159,900 De (CTT = 2066238 « 32 2850030904 = 7244184 Tea "BY waa” 13%60% = 11,948,274 Tang De = 60,332,324 ‘Tong Zrpp = 358.449,55+28,500+46,300-60,322,32 = 372,927,234 Gid thanh don vi BTP: 172.927 32/75=4.972,36d Phigu tinh gi thamh sin phim Trang 66-Loai sp: BTP; Thang 01 man | Oa B: a ae breed - BIP, Gp2 BTP, Gp Tong Z Zon a CHET |] BRRaRORT} PTS] STAT STOO aan aeoan : ° sg covert | - | socenas |? Pasavar | 267 | s1aas| oe | siovens cosxe | | avsens [#52 | 731008 2585 | sansoos | 11m2 | sexsnos com) | BREE] Fea SRT ToweT FATE | AT MENTE % f s o 5 7 3 6 7 Giai dogn 3. Dinh gid spd eubi ky "14 = 39,576,834 51.946,23, De (NCTT)= ASS # 14+ OSCE + 14450% =11.430 «141 47500 e405 De (SXC)= SSSA * + sO 450% = 18.3434 Tong De = 69,350,440 Tong Z = 381,576,794 Gid thinh don vi = $.451,0970 Phigu tinh gi thanh sin phim Loai sp: TPH 425d 85d Thang 01 CPPSTK Dd. TP Kine | Dy DIP, ] Trongky | BT, Troe | ‘TongZ % CPNVETT [= | 25740097 7 O.STORS WTR T8692 CPNCTT |= Si.94625 | 30500) 8.657.705 | 2.772,72 71015805) 1014.51 CPSXC [= | S415003 [47500 | 14005005 | 431818 | 113306845 | 161867 Cong |= | 372,927,238 | 78.000 | 62.259,54 | 7.0009 381.576,79 | 5.481,097 Trang 67-b Theo phicong dn khong cé tinh gid BTP Chi phi sx giai dogn 1 trong 70spht 0+320.000 Forages * 10°~ 208.504,59 (SD:114.495.41 ) 0432500 gay _ FOP °70 = 22.74 (SD: 10.152,26) 0452500 gay _ FTE Tia siaaaRy * 10=36.100,196 (SD:16.399,804) Tong epsx ud, trong 70 spht = 263.952,526 (SD:141.047,474) Chi phi sx giai dogn 2 trong 70 spht (VLTT= 0 (NcTT)= (sx 00, 70+14+ 13-60% 46.300 TO+15+ 13-60% * 70 = 21.732,026(SD:6.767,974) * 70 = 35.305,01(SD: 10,994,99) > Tong epsx ads trong 70 spht = 57.037,036 (SD: 17.762.964) Chi phi sx giai dogn 3 trong 70 spht (LTT 0 «err 30,500 70+14+50% 47.500 (XC) 70+14+50% > Tong psx edstrong 70 spht =70.909,08 (SD:7.090,92) *70 *70 72,27 (SD:2.772,73) 43.181,81(SD:4.318,19) Phigu tinh Z sin phim ‘Thang 01 Khoinmue ] Cpsxadl | Cpsx ad? | Cpsxad3 ] ToneZ Zoi CPNVLTT | 205.504,59 - - 205.504,59 | 2.935,78 CPNCTT | 22.347,74 | 21,732,026 | 27.727,27 | 71,807,036 | 1.02581 Trang 68-CPSXC | 36,100,196 | 35.305,01 | 43.181,81 | 114,587,016 | 1.636.96 Cong | 263.952,526 | 57.037,036 | 70.909,08 | 391.898,642 | 5.598,55 BAI 36: (SLIDE). ‘© Spdddk: 200sp, mite d hoan thanh 50% + Trong ky dura vio sin xudt 3.000sp, hod thanh 2.400sp, 600spdd hoan thinh 60% ‘¢ 86 lwgng SPDDDK 4 hodn thanh trong ky Yéu cdu: Xac dinh s6 lugng san phim hoan thanh trong dong theo phuong phap 446i v6i chi phi phat sinh tir €du quy trinh sin xudi, ty If hodn thanh 100%. BALLAM: * $6 hong sén pham hoan thanh tong durong (pcb) = (2.400 + 200)+600*60% = 2.960sp +6 hugng sin phdm hoan thanh tuong duvong (nvl)=2,600+600 = 3.200sp BAI 37: (SLIDE). ‘© Spdddk: 300sp, mite d hoan thanh 70% © Trong ky dwra vao san xuat 2,800sp, hoan thanh 2.050sp, 750spdd hoan thanh 50% * Sé lugng SPDDBK di hoan thinh trong ky Yeu edu: Xéc dioh s6 Igng sin phém hoan thanh twong duong theo phuong php 446i v6i chi phi phat sinh theo mic d san xu, theo ty 1é hodn thinh eta SPDDCK BALLAM Chi tig NVLTT | NCTT 'SXC __ |: Sphitd ciia spdddky 0 ne 200 100 100 Ty Ig thuc hign ky nay ict a 7 1, SIsp dua vdo sx va hth trong ky nay | 7-300, | 2.300 2.300 _ 2. Sphttd eita spddck 300 300 300 ne 300 500 500 Ty 16 thy hign oe eae oe 2.800 | 2.700 2.700 3. Sphttd Trang 69-BAL 38: Cong ty AB c6 quy trinh cng nghé sin xuit phite tap tao ra nhém sin phim A va nhém sin phim B. Theo tai ligu vé nhém sin phdm A nur sau: Wi tu Nhdm sin phim A T._Chi phi sin suit diy dang dau ky = Chi phi nguyén vat ligu wye wep 936000, Nhin eng trye tgp 940.000 = Sin xudt chung 650.000 2. Chi phi sin xuat phat sinh trong ky = Chi phi nguyen vat ligu true tgp 3.304.000, = _Nhin e6ng tre tiep 3.836.800 = Sin xudt chung 2.620.000 3._ Chi phi sin xuat dir dang cubi ky = _ Chi phi nguyen vat liu truc tgp 940.000 = _Nhiin e6ng try tigp 000, = Sin xuit chung 660.000, Sin phim hodn thin 1.000.AT 1.000 A2 5._ Sin phim d6 dang ud = 86 hong BOAT 42042 = Tyke 70% 80% 6._ Gia thanh dinh mae = _ Chi phi nguyen vat fiw trve td 1.000 1.200 = Nhiin eng tre tgp 952 1785 = Sin xuat chung, 1.000 800 "Yéu cu: Tinh va lip phicu tinh gid thanh theo phuong php ty 1é BALLAM: Khoan muc Chi phiNVLTT | Chi phi NCTT | Chi phi SXC | Téng cong ChiphiSXDDDK | 936.000 940.000 650.000 2.526.000 ChiphiSXPSTK [3.304.000 3.836.800 2.620.000 9.760.800 CPSXDDCK 940.000 945.000 660.000 2.545.000 GGT Tong GTIT 3.300.000 3.831.800 2.610.000 9.741.800 Téng GTKH 2.200.000 2.737.000 1,800,000 6.737.000 Tye TCT 15 4 145 Sp Ai GTByi 1.500 1.332 1.430 4.283 Trang 70-Tong Z 1.500.00 1.332.800 1.450.000 4.282.800 Sp Ar Zdon vi 1.300 2.499 1.160 5.459 Tong Z 7.800.000 2,499,000 1.160.000 3.459.000 BAL 39: Cong ty ABC np thué gid tr gia ting theo phuong php khdu trir e6 mot 6 phan phuc vu chuyén sin xudt cng eu cung img cho cde b} phin chite nang. Theo tdi igu thing 12/2009 nhur sau I, Trich s6 du dau thang 12/2009 cia b@ phan phyc vy: TK 154; 2.000.000 (Chi phi vat ligu tryc tigp san xuat cong cy) TK 142: 1.000.000 (Chi phi sta chita lin TSCD 66 phén phue vu) IL. Cée nghigp vu kinh té phat sinh trong thang 12/2009 1, Xuit nguyén vat ligu ding trye tip 6 BPSX v 20.00.0004 2. Xuét nguyén vat ligu phy tir kho: gid thye 18 xudt = Ding sin xudt cdng cu: 1.500.004 ~ Ding cho may mée thiét bi sin xuat: 800.0004 ~ Ding cho eéng vige hanh chinh xwong 20,0004 3. Tién Iuong phai tra trong ky = Céng nhén sin xudt céng cu: 4.000.004 - Nhan vién phye vu, quan ly san xuat: 1.000.000 4, Trich BHXH, BHYT, BHTN, KPCD tinh vao chi phi 22% 5. Khdu hao may mée thiét bi sin xuat 3.000.004, khdu hao TSCD kha 6 9 phan phuc vy san xuat 1,000,000 6. Chi ndp bio hiém tai san 6 bé phan phuc vu trong ky 500.0004 7. Tién dign, nude phai thanh toan trong ky véi ting gid thanh ton La 770.0004, trong d6 thué gia tri gia tang 10% 8. Chi phi sta chia thuimg xuyén MMTB véi tong gié thank toén 880.000d, trong dé thué gid tri gia ting 10% IIL. Bao céo cia bp phn phye vy: 1. Sé6 hugng cing cu nhap kho 30 cdng eu Sé lugng céng cu chuyén PXSX 20 cng cu Sé lugng céng cy chuyén trye tiép b6 phan quan ly doanh nghigp 5 cong, cu $6 lugng cng cy ban ra ngodi 10 céng cu Sé long cdng cu ché bién dé dang 5 céng cy Trang 71-‘Yeu edu: Tinh toan, thuyét minh, phan anh trén thi khodn chi tiét va lap phigu tinh gid thanh sin phdm. Cho biét, mite sin xudt trong ky cao hon mie sin xuat binh thuong BALLAM: (ave: 1.0004) No TK621 21.500 No TK627 9.220 C6 TK152 20.000 C6 TK152 800 COTKIS2 1.500 C6 TK152 200 C6 TK3341,000 C6 TK338 220 No TK622 4.880 C6 TK214 4.000 C6TK334 4.000 €6 TKI11 500 COTK338 880 C6 TK331 1,500 6 TK142 1.000 Kb chayden No TK154 35.600 coTK621 21.500 COTK622 4.880 C6 TK627 9.220 Chi phi sin xudt do dang cudi ky = °° "*a55.371,43 ‘Téng gia thanh CCDC = 2.000 + 35.600 ~ 5.371,43 = 32.228,57 Z don vj = 32.228,57/30 = 074,29 BAI 40: Cong ty ABC nop thué gid tri gia ting theo phuong php khiu tir, t6 chite san xudt gdm 02 b9 phan phuc vu la bo phan sita chita va b6 phan van tai, mét phan xuéng san xudt sin phim chinh A, mt phan xuéng san xudt sin phém chinh B. Theo tai ligu ea e6ng ty thing 12/2009 nh sau: I. $6 du dau thang 12/2009: ‘TK 154 (Suta chita): 00 TK 154 (Van tai): 00 I, Bang ké chi phi trong ky tir cc chirng tir gc: (dvt: 1.0004) TRKIUT | TK 152 | TK 153 Qtin) | TK214 [TK 331 | Tk334 LBP sta cha = = : : = : Trang 72-+ San xuat = 4.000 - - = | 2.000 + Phye vu,quan ly | 340 : 1,600 5,000 200 | 1.000 2.BP van tai = = ~ ~ - fl + San xuat z 3.000 : é - | 2500 + Phue vu, quein Iy 1.600 1.200 6.000 300 | 1,000 TIL, Tai ligu khi 1. Trich BHXH, BHYT, BHTN, KPCD tinh vao chi phi 22% 2. Gié thanh ké hogeh eiia ~ BO phan sita chita 8.000d/h - B6 phin van tai 750d/tin-km 1V..Bao efo eiia ee bd phiin: 1. B6 phén sita chiva ~ Sita chita MMTB cia BPSC 50h ~ Sita chita MMB cia bo phan van tai SO0h - Sita chita MMTB 6 PXSX sin phim A 700h ~ Sita chita MMTB 6 PXSX san pham A 50h 2. Bo phan vén tai: - Van chuyén vat tw cho bd phan sita chita 500 tin ~ Van ehuyén vat tu ding 6 66 phan van tai 200 tin - Van chuyén thanh phim nhap kho cho phan xuéng san xudt spA la 10.000 tan - Van chuyén thanh pham nh§p kho cho phan xuong sin xuat spB la 19.500 tan ‘Yeu cau: 1. Phan anh tinh hinh chi phi sin xwat gid thanh sin phim hoat ding phyc vw trén tai khoan chi tiét trong trading hop tinh, phan bé chi phi sin xuat sin phém cia cic bd phan phuc vy cung img Hin nhau theo chi phi ké hoach 2. Phan anh tinh hinh chi phi san xudt, gid thanh sin phim hoat dong phye vw trén tai khodn chi tiét trong trading hop tinh, phén bé chi phi sin xuat sin phm ctia cdc b6 phan cung ting lan nhau theo chi phi ban dau 3. Phan anh tinh hinh chi phi san xuat, gid thanh sin phim hogt dong phye vu teén ti khodn chi it trong trximg hop tn, phan bd chi ph sin xuat sin phim cua cc bé phan cung ting lan nhau theo phurong phip dai sé 4. Phan anh tinh hinh chi phi sin xuét, gid thanh sin phim hoat dong phye vu tren tai khodn chi tiét trong trudmg hop tinh, phan bé chi phi sin xuat sin pham cia cic b6 phan cung ing lin nhau theo phuong phap tryc tiép 5, Phan Anh tinh hinh chi phi sn xuét, gid thanh sin phim hoat dng phye vy trén tdi Khodn chi tiét trong trudmg hop tinh, phan bé chi phi sin xuat sin phdm cia cic b@ phan Cung img ln nhau theo phuong phip be thang, Cho biét: mite san xuat trong ky cao hon mite binh thudng. “Trang 73-BALLAM: 1, Phan bé chi phi san xuat sin pham ciia cic bd phiin phyc vy cung tng Hin nhau theo chi phi ké hogch ‘TK622 (SC) 14375.000 334)2.000.000 338)440.000 | 2.440,000(1548C) —3480;000 | 2,440,000 ‘TK154 (SC) 6218C)4.000.000 6228C)2.440.000 | 154V7T)4.000.000 6278C)7.560.000 | 627)S.810.000 154V1)375.000 | 6278)4.565.000 14.375.000 TK622 (VT) 338)550,000 3.000.000 3.050.000(154VT) 3.000.000 ‘TKIS4 (VT) Trang 74-Trang 75- 621V 3.000.000 | 1545C)375.000 622VT)3.050.000 | 627A)6.652.542 TK621 (SE) 627V1)9.950.000 | 6278)12.972.458 Sreaaeereeoeaaa] 152}4.000.000 154SC)4.000.000 4.000.000 | 4.000.000 0.000.000 720.000.000 ‘Sd: 00 TK627 (SC) 334)1.000.000 338)220.000 214)5.000.000 | 1548C)7.560.000 111)340.000 142)800,000 7.560.000 7,360.00 TK621 (VT) 152)8.000,000 | 3.000.000(154VT) 3.000.000 | 3.000.000 TK627 (VT) 142)600.000 334) 1,000,000 338)220,000 | 1s4VT)9.950,0002146.00.00 111)230.000 142)600.000 152)1.600.000 9.950.000 9.950.000 2. Phin bé chi phi sin xudt san phim cia cde bd phn cung tg Hin nhau theo chi phiban déu Ting hop CPSX va tinh gid thanh b¢ phn sita chita - Tinh va phiin bé CP cho b6 phn sta chia ~ phan bé Kin nhau theo chi phi ban diu - Don gid ban déu Ih cong sita chika 0414900:000-0-0 _ 5 ogqim 1.2007 + Don gid ban déiu Iin/km noononr 2 §334/tin-km = Chi ph nhan tr b6 phn vin ti: 500kin x 533¢tén = 266.5008 ~ Chi phi chuyén cho b6 phan van tai: 500h x 8.000d/h = 4.000.004 = Ting gli think te té cin phan b6 0+14.000.000+266.500-4.000.000 = 10.266.5004 ~ Zthutc té edn phan bd th cong 10,266,500 / (1.800-50-500) = 8.2134/h = Phan bé cho cée b6 phan chite nang + SCMMTB spA: 700h x 8.213 = 5.749.100 +SCMMTB spB: 550h x 8.213 = 4.517.404 ~ Téng hop chi phi va tinh gid thanh bp phan van ~ Tong Zr edn phan bo (0+16,000,000+4,000,000-266.500 = 19.73.5004 + Gi thinh tee té ein phin b6 cho Itin-Kn 19.733.500/(30.200 -200 -500) 69a/tain-km = Phin bd cho bé phan chic nang” Trang 76-+ Van chuyén spB = 19.500 x 669 = 13.043.5000 3. Phin bo chi phi sin xudt san phim cia cic b@ phiin cung dng lin nhau theo phucong phap dgi sb 4 Tinh gid thanh thy té san pham cia cée 69 phan + Goi X la gia thanh thye té 1h; Y ld gid thanh [tan-Km Ta €6 hé pirinh {£4920.000 + soov = Soar + 700% + ssox 416.000,000 + S00X ~ S00Y' + 10.000 + 19.5007 ea Phan bé chi phi b9 phin sia chita + Nhan chuyén dén: 50 x 670 = 335.004 + Chuyén di: 500 x 8.191 = 4.095.500 + SCMMTB spA: 700h x 8.191 =$.733.7004 + SCMMTB spB: 550h x 8.191 = 4.505.8004 Phin b6 chi phi bd phn van tii: + Nhan chuyén én: 500 x 8.191 = 4.095.004 + Chuyén di: 50 x 670 = 335.0004 + SCMMTB spa = 670 x 10,000 = 6.700.004 + SCMMTB spB = 670 x 19,500 = 13.065.000d 4. Phin bé chi phi sin xuit sin phim cita cae bp phin cung ing lin 1 au theo phurong phép tree tip = Phan ba chi phi BPSC—plucong php trwc tidp - Bon gia phan bé (014,000.000)/(700+-550) = 11.2000/h - Phin bi + SCMMTB spA: 70h x 11.200d/h = 7.840.0004 + SCMMTB spB: 550h x 11.200d/h = 6.160.004 Phin 66 chi phi—b9 phdn vin tit — pp true tiép - Don gia phan bd (0*16,000.000)/(10.000+19.500' 542d/tin-km_ Trang 77-Phan bb ‘Van chuyén spA: 10.000 x 659 = 6.690.0004 - ‘Van chuyén spB: 19.500 x 542 = 10,580.0004 5. Phiin bd chi phf sin xudt sin phim cia cfc bp phn cung mg Hin nhau theo phicong phap bdc thang - Téng hgp va phan bé psx b@ phan van tai > Téng hop epsx + CPNVLTT: 3.000.000 +CPNCTT: 2.975.000 + CPSXC hop ly: 10.025.000 > Phan bi chi phi bi phan vin tai Don gid phan bo (0+16.000.000)(30.200-200) = $334/tiin-km + Phin bi 4 6 phan siia chita: 500 x 533 = 266.5004 + ‘Van chuyén spA: 10.000 x 533 = 5.330.004 + Van chuyén spB: 19.500 x 533 = 10.403.5004 - Téng hyp va phiin bé chi phi bé phiin sia chira > Téng hyp epsx + CPNVLTT: 4.000.000 + CPNCTT: 2.380.000 CPSXC hop ly 7.620.000 > Phin bé chi phi b@ phan stra chita + Don gid phan bé: (0+14,000,000+266.500)(1.800-50-500) Phan bb “MMTB spA: 700h x 1.413 = 7.989.104 SCMMTB spB: 550h x 1.413 = 6.277.400 BAI 41: Cong ty AC ké toin hang tén kho theo phuong phip ké khai thudmg xuyén, n6p thué gid tri gia ting theo phuong phép khdu trir va tai ligu tinh hinh sin xudt sin phim A trong théng 12/2009 nhur sau: I. S6 dw ngay 01/12/2009: - Tai khoan 154 (Nguyén vat ligu chinh): 2.400.004 ~ Tai khoan 142 ( Céng cu phan bé 02 lan xuét thang 11/2009): 400.0004 IL. Téng hop chi phi phat sinh trong thang 12/2009: Trang 78-1. Téng hop phiéu xudt kho vat te cho xwéng sin xudt: ~ Nguyen vat ligu chinh dig san xuat san pham: 50.00.0004 - Neuyén vat ligu phy ding san xuat san phim: 2,000.000d ~ Nhién ligu ding cho may méc thiét bi: 624.0004 ~ Phy tiing thay thé ding sita chira may méc thiét bj: 200.0004 2. Téng hop tién lteong phai tra ctia xwing san xudt - Luong céng nhan san xudt sin pham 5.000.000d, trong 46 phan luong. thué ngoai da thanh todn tién mat 1,000.000d Luong th bao tri: 1.000.000 Lirong cua bd phan phue vy sin xudt: 600.0004 3. Téng hop céc khodn trich KPCD, BHXH, BHYT, BHTN tinh vao chi phi ctia = Céng nhén san xudt san phim: 760.0004 = Tho bao tri may sin xudt: 190.0004 = Nhan vién phye vu san xudt: 114,004 4. Ting hop ede Khodn chi phi chica thank tod: - Dign nude ding 6 xuing sin xudt véi tng gié thanh tofn 330.0004, trong 6 VAT 10% Sita chita thuimg xuyén TSCD véi ting gid thanh toan 165.0004, trong dé thud gia tri gia ting 10% 5. Tang hop cdc chi phi da thanh tod bing tién mat: Mua nguyén vat ligu chinh dura vio sin xudt sin phém véi gia mua chua thué 20.00.0004, VAT 2.000.004, chi phi VCBD 104.0004 = Mua cée vat dung ding tai xuéng v6i gid mua chuea thué 100.000¢ ju hao tai san od dink tai xing sén xude 1,000,000 TIL. Baio cao ngay 31/12/2009: I. Hoan thanh nhap kho 100 spA, dang ché bién dé dang cudi ky 6 spA 2. Phé ligu thu hdi tir NVL chinh nh§p kho theo gid vén ude tinh la 300.000¢ 3. Phé ligu thu hai tr céng cu nhdp kho véi gid vin wée tinh 24.0004 Yeu chu: Tinh todn, phan anh trén tdi Khoi chi tigt va kip phiéu tinh gid thinh. Cho biét trong ky eéng suit hoat dng cao han miée binh thuing BALLAM: Dinh khoan ese nghigp vy kinh té phat sinh trong ky (dvt: 1.0004) (No TK621 52,000 CéTKIS2 52.000 No TK627 824 COTKIS2 824 (2)Ng TK622 5.760 Trang 79-C6 TK334 5.000 C6TK338 760 @)No TK627 1.904 C6 TK334 1.600 C6 TK338 304 (No TK627 450 No TKI33. 45 C6 TK331 495 (5)No TK621 20.104 No TK133 2.000 COTKIN 22.104 No TK627 100 CéOTKIM 100 No TK627_ 1.000 CéTK214 1.000 No Tk152 300 COTKIS4 300 Két chuyén: No TKIS4 82.518 C6 TK621 72.104 C6 TK622 5.760 COTKO27 4.654 2.400472.104 , 100+5 Chi phi san xuit dé dang cudi ky 104 ‘Téng gid thanh = 2.400 + 82.158 ~ 4.104 300= 80.514 Zav = 865,14 BAI 42: Cong ty AC nop thué gid tri gia ting theo phong php khdu tri. 1 chite sin xudt gom mot phan xwéng san xuat sin pham chite nang 18 sin phim A, Trong, thing 12/2009 e6 ede tai Higu nur sau: Trang $0-1. Sé dw ngay 01/12/2009 cia mOt sé tai khodin nhw sau: TK 154: 10,000.000d (Chi phi nguyén vat ligu trye tiép) ‘TK 242: 5.000.000d (Chi phi SCL TSCD xuong san xuat) 11, Téng hop tinh hink chi phi sin wut thing 12/2009 nhu sau: 1, Nguyén vat ligu suit tir kho: ‘Nguyén vat ligu chinh ding san xuat sin phdm: 90.000.0004 - Nguyén vat ligu phy diing san xuat san phdm: 10.00.0004 2, Neuyén vat ligu mua ngodi d& thenh ton bing tién vi héa don chia thué la 8.000.000 (8.000d/it x 1000 lit), chi phi van chuyén 200.0004, thué gid tr gia ting 820.000d. Trong 46, ding san xudt san phim 120lit, ding may méc thiét bi 7OOlit, dimg quan ly sin xudt 180i 3. Céng cu sir dung 02 thang xuat tir kho ding san xudt 1.400.004 4. Tién lisong phai tra trong ky cla ~ Cong nan san xuat trong danh sich: 5.000.004 = COng nhén san xudt thué ngoai thanh ton bing tién: 600.0004 ~ Cong nhan bao tri may mée, thiét bi: 1.000.000d = Nhan vién quan Iy sin xudt: 1,000.0004 5. Téng hop eae Khoa trich BHXH, BHYT, BHTN, KPCD tinh vao chi phi ca = COng nhan san xuét trong danh sich: 950,000d ‘Cong nhan bao tri may méc, thigt bi: 190.0004 Nhan vién quan ly san xudt: 190.0004 Khiu hao TSCD trong thang 12/2009 1a 6.400.004 Chi phi khéc chua thanh toan tién Tién dign nude véi ting gid than ton 2.750.004, trong dé VAT 10% thué ngodi stta chita thrdng xuyén TSCD cho xuéng sin xut véi ting gid thanh ton 1.100.000, trong a3 VAT 10% Mm. cio ting hgp tai xwéng sin xudt: 1, Hoan thanh nh§p kho 480 sin phém, 12 sin phim dé dang cudi kj, sin phim hong khang sit chita dyoe 8sin phim 2. Vat ligu chinh thita tai xuéng cudi théng 11/2009 Ia 2.000,000d vi ngity 31/12/2009 1a 2.084.004 3. Tién dign thu hdi tir mOt 16 hgp bén ngoai bing tién mat 1a 1.551.000d, trong dé VAT 10% 4, S6 sp hong quyét dinh t6 sin xuét bdi thuémg 60%, tinh vio chi phi hoat dong bit thuong 40% theo gid tri vat tw trye tigp san xudt Yeu clu: Tinh todn, thuyét minh va phan anh trén tai khoan chi tiét va lip phiéu tinh gif thanh sin phim. Cho biét, cong ty ké ton hing tin kho theo phong phip ké Trang S1-Khai thudng xuyén, CP NVLTT phat sinh toan b6 tir ddu quy trinh sin xuat, chi phi SCL TSCD phan bo tip trong 02 thang, Trong ky khong phét sinh chénh léch dinh phi do gidm cong suat sin xuat BALLAM: (Bvt: 1.0004) (No TK621A 100.000 C6 TKIS2C 90,000 C6 TKIS2P 10.000 2) NoTKIS2P 8.200 NoTKI33 820 CéTKIIL 9.020 No TK621A 984 COTKIIL 984 No TK627A 7.216 COTKIIL = 7.216 @) No TK627— 700 CéTKI42 700 (4) NoTK622A 6.550 61K334 5,000 C6 Tk338950 COTKIIL 600 (5) No TK627A_ 2.380 CéTK334—— 2.000 C5 TK338 380 (6) No TK627A 6.400 C6 TK2146.400 (7) NeTk627A 2.500 N@TKI33 250 CéTK3I31 2.750 No TK627A 1.000 NeTKI33 100 Co TK331 1.100 Diu ky NoTk627 2.500 C6 Tk242 2.500 NoTk621 2.000 Trang 82-CéTKIS2 2.000 Cudi ky, vat ligu thira dé tai xuréng No TKIS2 2.084 C6 TK621 2.084 Két chuyén, No TKIS4 128.736 C6 TK621 100.900 CéTK622 6.550 C6 TK627 — 21.286 Chi phi san phim héng = [(10.000 + 100.900)(480 + 12 + 8)] x 8=1.774,4 Chi phi sxddeky= [(10.000 + 100,900)/(480+12+8)] x 12 = 2.661,6 ‘Téng Z thue t&10.000 + 128.736 -2.661,6— 1.774,4 = 134.300 Gid thinh don vi 279.7920/sp BAI 43: Dn sx K 06 tinh hinh nhur sau: ‘© CPSXDD dau thang: 2.000.004 © Chi phi san xudt phat sinh trong thing: VLC 10trd, VLP 3trd, NCTT Strd, SXC 8trd © Két qua thu duge 85 spht, 15 spdd cudi ky Yeu céiu: Dinh gid spddek theo VLC BAILAM: Da(VLC)+Ché phiphétsiah(VLC) Sétwong spht+sé temg spaa cudi ky De (VLC x Sé hong spdd cudi ky 2.000.000+ 10.¢00.000 a 5 = 1.800.004 spA 6 tinh hinh nhu sau: ~ Chi phi san xuat dé dang dau thang: 3trd (VLC: 2,1 trd, VLP 0,9trd) = Chi phi san xudt phat sinh trong thing: VLC 30,9 trd, VLP 5,7trd, NCTT. 2iind, SXC 25,5 ted = Két qua thu durge 270 spht, con 60spdd vei mite 6 hoan thanh 30% Trang 83-Yéu cdu: Danh gid spddck theo CPNVLTT trong 02 trubng hop: ¥ VLC va VLP bo ngay tir du qué trinh sin xuat ¥ VLC bo ngay tir dau, VLP bé dan theo quy trinh san xuat BALLAM: + TH). Vat ligu chinh va vat ligu phu bé ngay tir du quy trinh sin xudt De (VLTT) x 60 = 7.200.004 4TH, : VLC be ngay tirdéu, VLP bo din theo quy trinh sin xudt 2,100.000+30 900.000 De (VLC) Saare x 60 = 6.000,0004 900.000+5.700.000 De (VLP 270%60-30% x 60x30% =1.350,0004 De (VLTT)= 000,000 + 1.350.000 = 7.350,0004 BAI 4S: Theo 6 ligu thu thip tir sxsp A va B 1. Chi phi sin xudt dé dang dau ky: ~ Nguyén vat ligu chinh (A): 3.998.004, (B): 5.000.000 ~ Nguyén vat ligu phu sir dung trye tigp (B): 2.000.008 +NCTT (B): 6.000.004, SXC (B): 5.500.004. 2. Chi phi sin xudt phat sinh trong kj: + Nguyén vat ligu chinh (A): 106.000.0004, (B): 21.500.000¢ + Nguyén vat ligu phy sir dung trac tiép (A): 2.000,000d, (B): 5.400.004 + NCTT (A): 9.520.000d, (B): 18.000.000d ~ Sin xudit chung (A): 8.200.004, (B): 17.000,000¢ 3. San phim hoan thanh trong ky + 190 spA, ty If hodn think 18 30% + 4,800 spB, ty Ig hodn thanh 14.40% Cho biét chi phi nguyén vat ligu chinh phat sinh tir déu toan b6, ede chi phi khde phat sinh theo mite 49 sin xudt Yeu cau: a) Xae dinh va gidi thich phuong phép dénh gid sn phim dé dang cui ky timg loai sp b) Banh gid sin phim A dé dang cudi ky ©) anh gid sin pham B do dang cudi ky BALLAM: + Chi phi san xudt dd dang cudi ky PNVLTTDDCK + Cp ché bién Trang $4-+ CPNVLTTDDCK = CPNVLTT (VLC bé ngay tir ddu, VLP bé dan theo quy trinh, sx) Dg(CPCB)+Chi phi ps iCPCB) * Chi phi ché big dd) = cor st ona Soar ewe lem x SLSPHT tuong, duong, + S6 lugng SPHTTD. luong SPDD cui ky x Ty Ié hoan thinh ‘+ San phim A: 3.998.000+106,000.000 a. De(VLO eo" 5 20= 10.476,000 b. De (VLP) = SEO x 20%30% =61.224,84 c. De(NCTT)= x 20x30% =291.428,870 190+20-30% FSSSE « 20x30% -251.020,414 Chi phi sin ude do dang cudi Ky (spA)= De (VLC) + De (VLP) + De (NCTT) + De (SXC) = 11.079.673,484 + San phim B 190.000+21500.000 @. De (VLC) = OS x 500 = 2.500.0000 2.000.000+5400000 504 49, _ B De (VLP) = So aoe X 500*40% = 296.0004 (090,000+36.000.000, g. De (NCTT) x 500*40% = 960.0004 h, De(SXC) = Faas szoa-aay X 500*40% = 900.0004 DDe (VLTT}= 2,500,000 + 296,000 = 2.796.0004 Chi phi san xudt dé dang cudi ky (spB) = 4.656.0004 BAI 46: Céng ty 68 phin PN té chite 2PX gdm 2 bd phan phuc vu la PX dign va PX sita chita, tinh thué GTGT theo phwong phap khdu trir, hach toan hang tn kho theo phuong phip ké khai thurdng xuyén, Theo ti ligu v8 chi phi sn xudt cia 2 PX trong thang 1 nhu sau: 1. Chi phi sin xuat dé dang trong ky: PXSC 2.200.000d PX sita chita Sx sin phim | Phuc vy qiy | Sxsin phim | Phye w aly Chi phi sin xuit Gi thue tS NVL xuat ding Gi thye 18 CCDC xult 7 5 : 5 13,000,000 2.100.000 | 15,200,000 | 4.150.000 Trang 85-ding - 2.200.000 : 7 + Loai phan b6 1k : 3.300.000 - 2,500.00 + Loai phan bé 2ky Tig lucg phai tra__| 1.600.000 2.200.000 | 1.000.000 | 3.200.000 Khiu hao TSCD 7 12,000,000 : 2.700.000 Dich vu mua ngoai : 1.500.000 - 1.190.000, Chi phi khie bing tibn 7 2.118.000 : 2.172.000 3. Két qua sin xuft eda cia tig phin xuéng: - Phan xuromg dign: Thye hign duvge 30,000Kwh dign, trong d6 dling & phan xudng dign 1.000Kwh, thip sing PXSC 4,.000Kwh cung cip cho PXSX chinh 5.000Kwh, cung eip cho BPBH 8.000Kwh, cung edp cho b9 phin QLDN 3.000Kwh = Phin xudng SC: Thye hign 8.500h cng sta chia, trong d6 sita chia cho MMTB 6 PXSC 1.000h, SC MMTB & PX dign 2.500h, SC MMTB PXSX li 3.000h, SC MMTB & BPBH 18 500h, SC sn phim bio hanh trong ky I 300h, SC thudng xuyén MMTB & BPQLDN 18 1.200h, cdn mt s6 cOng vige stta chia dé dang ude tinh la 2.850.0004 4. Cho biét dinh mite ehi phi dign: 1.100d/kwh, stra chtta 6.5004/gia cong, Yeu clu: Tinh Z thye té, dich vu cung cip cho cdc bG phan chite nang theo 2 tring hop: ~ Trudng hgp PX phu khong cung edp sp Hin nhau ‘Truong hgp PX phu cung ep sp lin nhaw LAM: @. Truong hop PX phy khdng cung cép sin phim in nhan Qi Chon phuong php trye tiép (dvt: 1.0004) PX Dign PX sita chira No TK621 13.000 No TK621 15.200 C6 TKIS2 13.000 COTKIS2 15.200 No TK622 1.952 No TK622. 1.220 C6 TK334 1.600 C6TK334_— 1.000 C6 TK338 352 C6TK338 220 No TK627 24.252 No TK627 15.366 C6TK 152 2.100 C6 TK 152 4.150 C6 TKISS 2.200 C6 TKI42 1.250 Trang 86-C6 TKI42 1.650 C6 TK334 3.200 C6 TK334 2.200 C6 TK338 704 Cé TK338 484 C6 TK214 2.700 CoTK214 12.000 C6TK331 1.190 Cé TK331 1.500 CéTKIN = 2.172 CéTKIIL 2418 Kétchayén Kétchuyén No TK1S4 39.204 No TK154 31.876 C6 TK621 13.000, C6 TK621 15.200 CoTKe2 — 1.952 C6TK622 1.220 C6 TK627 484 C6 TK627 15.366 39.204 (30.000-10.000-4000) eae Chi phi sin xudt don vi cia dign 2.450,25d/Kwh No TK627 ——12.251.250 No TK641 19,602.00 No TK642 7.350.750 C6 TKIS4(D) 39,204,000 2.200431,786-2.859 don vj cia SC © 1.000 = 6.227,2/gi0 8.500-1.000-2.500 No TK627—_18.681.600 No TK641 4.981.760 NoTK642 7.472.640 C6 TKIS4 (SC) 31.136.000 So dé tai khoain (DVT: 1.000d) Trang $7-TK 134) SD:0 | 18.681,6(627) 621) 13.000 4.981,76(641) 622)1.952 _7.472,64 (642) 627) 24.252 TK 154(C) 39.204 39.204 ‘SD: 2.200 | 18.681,6(627) Pape 621) 15.200 | 4.981,76(641) 622) 1.220 627) 15.366 | 7.472,64 (642) 31.786 31.786 B Tring hep PX phy SD2850 | cung céip SP lin nhau: Chon PA chi phi sx dink mite (KH) . Chi phi san xuat dign cung cp cho sita chita: 4.000 x 1.100 = 4.400.000 . Chi phi sin xudt stta chtta cung cép cho Bign: 2.500 x 6.500 = 16.250.0004 ZeaDign) 30.000 1.000 4.000 2200+31,786+4.400-16.25 aby SC 500-100-250 No TK627—19.954.375 No TK641 25,527.00 No TK642 9.572.625 C6 TKIS4(D) 51,054,000 19.286.000 Soo TK Trang $8- _ 39,204,000 4.400 000 +16.250.000 x 1.000 X 1.000 =3.190,875 d/kwh .857,2d/gids cong No TK627_11.571.600 Ne TK641 3.085.760 No TK642 4.628.640 C -TKIS4 (SC)TK 154(8C) 200 | 11.5716 (627) 621) 1.520 | 3.085,76 (641) 622) 1.220 627) 15,366 | 4628.64 (642) 154) 700 | 16.250(154D) He agi RG FaHaS S36 HEEL TK 154) SD: 0 19,954,375 (627) 621) 13.000 | 25.527(641) 622) 1.952 627) 24.250 | 9.572,625 (642) 154SC) 16.250 35.454 1S48C)4.400 55.454 BAL 47: DN A c6 2 phan xudng sin xudt phy chit yéu phue vu cho PXSX chinh va mt phin abo cung edp ra bén ngodi. Trong thing ¢6 ct i Ligu nb sau: 'S6 dw dau thing eda TK1S4 (PXSC): 200.0000 1. Xudt nguyén ligu diing trong PX dign: 2.400,000d, PXSC 300.0004 Xuit phy ting thay hé ding srong PX dign: 100.0004, PXSC 300.0004 3. Xuét cng cu lao dong, gid thyc té 1.000,000d cho PXSC loai phan bé 2lan, Trang $9-4. Tién Iuong phai trd cho CNSX dién 1a 3,000,004, nhn vién quan ly PX ign 2.000.004, cho CNSC 1a 10,000,004, nhan vién quan Iy PXSC 1a 4.000.004 5. Khéu hao TSCD & PX dign 1,600,000d, PXSC 1 240.0004, chi phi Khe chi 1g tién mat cho PX dign 18 700.0004, chi phi trd trae phan b6 cho PXSC 1a 1.860.000 Bio cao clia cite phn xuong: - Phan xung SC: thye hign duge 500h céng, trong 46 tw ding 50h, cung cp cho PX dign 30h, stra chira lén tai san trong DN 10h, sita chita thuromg xuyén trong, PX chinh 50h, cho BPBH 40h, cdn Iai phyec vy eho bén ngoai. Cudi thing con 20 dé dang duge dénh gid theo ZKH la 47.0004/gié cong - Phan xuréng dign: thye hign 3000Kwh, trong 46 tyr ding 200Kwh, ding cho PXSC 300Kwh, b6 phan QLDN S00Kwh, BPBH 800Kwh, PXSXC 1.000Kwh, con lai cung edp ra bén ngodi, Cho biét ZKH 1 400d/kwh, Yeu clu: 1) Dinh khodn va phan én tinh hinh trén vio so d8 tai khoan 2) Tinh Zr eda 1h cOng sita chia va Ikwh dign, Biét gid tri phu tro cung cp theo Zi LAM: (DVT: 1.0004) (No TK622D 2.400 No Tk621SC 300 C6 TKIS2C 2.700 Q)No TK621D 100 NoTK62ISC 30 C6 TK1S2P 130 (@)Ng TK142 1.000 C6 TKIS3 1,000 (No TK622D 3.000 No TK627D 2.000 C6. TK334 5,000 No TK622D 660 No TK627D 440 C6 TK338 1.100 (5)No TK627D 1,600 NoTKe27sC 240 Co TK24 1.840 No TK6278C 1.860 No TK6228C 10,000 Trang 90-(C6 TK331 1,860 NoTK627SC 4.000 No TK622SC 10.000 C6 TK334 14.000 No TK627sC 4.000 No TK6228C 2.200 (C6 TK334 14.000 NoTK627SC 880 No TK627D 700 C6 TK338 3.080 No TK627SC 100 C6 TKI 800 Két chuyén: Két chuyén: No TKIS4D 10.900 No TKIS4SC 21.110 C6 TK621 2.500 6 TK62I 330 C6 TK622 3.660 C6 TK622 12.200 (6.TK627 4.740 6 TK627 7.580 Phin nh vio so db ‘TK 622(D) TK 6210) 0 0 2 334)3.000 154D)3.660 152€)2.400 : 338)660 152P)100 2.500(154D) 3.660 2.500 2.500 Trang 91-TK 627(D) 334)2.000 338)440 214)1,600 111700 4740 TK 621)2.500 622)3.660 627)4.740 154SC)_1.410 4.740(154D) 4.740 '54(D) 642)2.584,785 4.740(154D) 627)3.169,57 641)4.135,656 4.740 152€)300 152P)30 330 TK 62180) 330(154B) 330 TK622(SC) 334)10.000 12.200(154SC) 338)2.200 12.200 12.200 Trang 92-TK 62780) TK 154(SC) ‘SD: 200 142)500 6219330 627)4.857 334)4.000 62212200 | 1S4B)1.410 s3eysz0__ | 1S4SC)7-580 627)7.580 641)3.689 214)240 1s4D)420 642)9.674 111.000 20.530 18.380 331)1.860 on 75807580 cca Chi phi sin xudt Dign cung cdp cho sita chita: 300 x 1.400 = 420.000d3ng Chi phi sin xuit SC cung efp cho Bign: 30 x 47.000 = 1.410.000d8ng 4. _10.900.000+1.410.000-420.000 i Zm(Bién) =" 5 599-200-30-200 = 5169,574/Kwh 200.090+20.110.000+420.000- Zr(SC) = 96.376,84d/h, '509-50-30-239 cong Trang 93-Ng TK627D 5.169.570 NoTK627SC 4.836.842 No TK641D 4.135.656 No TK641SC _3.869.473,6 No TK642D 2.584.785 No TK642SC 9.673.684 C6 TKISAD. 1.890.011 C6 TKIS4SC 18,378,000 BAI 48: Theo s6 ligu thu thap tir sxspA, nhom spB&C 1) Chi phi san xudt dé dang dau ky: = NVL(C) spA 1a 5,000,004, nhom spB&C 1a 5.080.000d - NVL(P) spa la 1.280.004, nhém spB&C la 2.000.000d - NCTT: nhém spB&C la 6.000.004 = San xuat chung: nhém spB&C la 5.500,000d 2) Chi phi san xudt phat sinh trong ky: - NVL chinh: spA 18 106.220.0004, nhém spB&C la 31.062.000d ~ NVL phut: spA 18 12.00.0004, nhém spB&C 18 7.779.600d - NCTT: pA li 9.520.004, nhém spB&C la 34.551.120d ~ San xu chung: spA 1a 8.200.000, nhém spB&C la 34.256.000d 3) San pham hod thanh trong k¥: 780 spA, 2000 spB va 1500 spC 4) San phim do dang cudi ky: = $6 long 50 spA, 200 spB va 210 spC = Ty lé hoan thanh spA lé 30%, spB la 50%, spC 1 30% 5) Phé ligu thu hoi tir NVL chinh: SpA la 200.0004, spB 1a 100.0004, spC 1a 50.0008. Cho biét + Chi phi NVL chinh, VLP truc tiép phat sinh todn 66 tir ddu qua trinh sin xuit, cde chi phi khae phat sinh theo mite 46 san xudt +H s6 quy 46i ciia spB a 1, cua spC 1a 1,2 Yeu cau: 1. Xéec dinh va giai thich phuong phdp danh gid spdd cudi ky cua spA, nhém spB&C 2, Tinh chi phi sxdd cudi ky ciia spA, nhom spB&C BAILAM: Dinh khoan cdc nghiép vu kinh té phat sinh trong ky (dvt: ding) (Ng TKO21A 106.220.000 Ng Tk621(B;C)_31.062.000 Trang 94-C6 TKIS2C 137,282,000 Q)Ng TKE2LA 12,000,000 No TK621(B;C) 7.779.600 C6 TK152P 19,779,600 Q)Ng TK622A, 9.520.000 No TK622(B;C) 34.551.120. C6 T1334 44,071,120 (4)No TKO27A 8.200.000 No TK627(B;C) 34.256.000 C6 T1331 42,456,000 Chi phi sin xudt do dang cu 6280.000*118220000 55 "5 599 o994 780450 ky cia spa. De : 5.000,000+106.220.000 + Chi tiét theo VLC: 6.700,0004 PEE 50) + Chi tiét theo VLP: 800.0004 4 Chi phi sin xudt DDCK cia nhém SP B&C Dinh gid theo SLHTTD De(VETT) = [000+1,500-1,2)+200+(210-1.2) x (200+210x1 6.000.000+34.551.120 DANCTsaapesgasbep nates 2O0RS0% HIRT 230%) = 1.791.1200 5.500.000424.25 De(SXC) paesieeea x (200x5096)*(210x1,2x30%) = "3:B00+(200-5095)+(210-30%=12) 1.756.004 PSuy ra De (BEC) = 4.881.600 = 1.791.120 + 1.756.000 = 8.428.7200 BAL 49: Mot DN sin xudt sir dung cing mot loai nguyén vat ligu va lao dng. Két qua thu durge mét loai spA. Co tai ligu nhwr sau: 86 dur dau ky cia mot sé tai khoan nhur sau: = TK1S4: 2,000,004 (gdm 1.600.004 CPNVL chinh, 400.000d CPNVL phu) = TKI521; 54,000,004 (don gid 5400d/kg) = TK1522: 8.400,000d (dom gid 4200d/kg) = Trong ky ¢6 cae NVKT pis nh saw: 1. Riit TGNH vé nhap quy TM 1a 50,000,004 Trang 95-2. Nhdp kho 20.000kg NVL chinh, don gié chua VAT [a 4.900d/kg, thud sudt VAT 10% chia thanh todn cho khich hing, Do doanh nghigp mua sé igng nhigu nén duge huéng CKTM trén gid chua thué la 100d/kg va trir vao s6 tién ng cia khich hing. Nguoi bin giao hing dén kho eta doanh nghiép. 3. Nhép kho 4.000kg VLP, don gid cha VAT la 3.7504/kg, VAT 10% thanh todn bing chuyén khodn. Chi phi van chuyén béc dé thanh todn bing tin mat la 630.000ding da bao gdm 5% VAT 4, Xuét kho NVL chinh sit dung cho trac tiép sin xuait sin phim la 12.000kg, 5. Xuit kho 2.000kg VLP ding cho tryc tiép sin xuat sin pham, 1.000kg ding 6 b9 phan quan ly PX 6. Xuit kho 1 CCDC & PXSX thude logi phan b6 Sky, tri gié ban CCDC fa 8.000.000 7. Tién long phai tra cho CNTTSXSP 1a 48.00.0004, 6 bd phan qly PX la 12,000.00 8, Trich BHXH, BHYT, BHTN, KPCD theo ty If quy dinh 9. Mite khdu hao trich ky truée tai la 5.100,0004, ky nay DN trang bi cho PX thém ITSCD theo gid mua ghi trén HD c6 VAT (10%) la 330.000.0004, thai gian sir dung hitu ich la 10nam, 10. Ci chi phi khée ph sinh tai PXSX thank todn biing tién mat la 3.300.0004, 8 bao gdm 10%VAT 11. Thanh toan lxong dgt 1 14 30.00.0004 bing tién mat 12. Bao edo cita PXSX: = Vat ligu can thita nhp lai kho tri gia 664.0004 = Phé ligu thu hdi tir qué trinh sin xudt nh§p kho trj gié 380.0004 = Hoan thinh nhép kho 2.440 spA, con 128 spa dé dang Yeu clu: 1, Dinh khodn cée nghigp vy ktps trén 2. Tinh téng gid thinh va gid thinh don vi cia spA. Biét ring DN 4p dung pp anh gid spdd theo CPNVLTT, VLC va VLP bo ngay tir dau quy trinh san xuét, Xuét kho theo phong phap DGBQ cudi ki 3. Lap bing tinh Z cia spA BAILAM: Dinh khodn eée nghigp vy kinh té phét sinh (dvt: 1.000d) ()Ne TKI 50.000 C6 TKI 0,000 Q)No TIS2C 96.000 No TK133 9.600 C6 TK331 105.600 @)No TKIS2P 15.000 Trang 96-No TK133 1.500 COTKIIZ 16.500 No TK152P 600, No TK133 30, CéTKIII 630 381000196.000 BGBQ 6 = OE 5 go 0arkg 39.000+20.000 DGBQyyp =" = g.0000/Kg 2,000+8,000 (4) No TK621 60.000 CéTKIS2C 60.000 (5) No TK621 8.000 No TK627 4.000 C6 TKIS2P 12.000 (No TK142 8.000 C6 TKIS3 8.000 Ng TK627 1.000 C6 TK142 1.000, (No TK622 48,000 No TK627 12.000 C6 TK334 60,000 (8) No TK622 10.560 No TK627 2.640 No TK334, 5.100 C6 TK338 18.300 (No TKO27 7.600 C6 TK214 7.600 (10) No TK627 3.000 Nog TK133 300, C6 TKIIL 3.300 (11)Ng TK334 30.000 C6 TKIN 30.000 (12)Ng TK152 664 C6 TK621 664 No TKIS2 380 Co TKIS4 380 Trang 97-Kétchuyén: No TK1S4 156.136 C6 TK62 67.336 C6 TK622 58.560 6 TK627 30.240 2.000.000+67.336.000 + Chi phi sin xube ad dang cudi 24408328 x 128 = 3.456 ngd 4 Ting gid thanh san pham A = 2,000 + 156,136 ~ 3.456 ~ 380 = 184.300 nga + Zyy spA= 63,237 ngdisp Bang tinh gid thanh sin phim A Khoin mge | CPSXDDDk | CPSXPISTK | CPSXDDCK | TongZ | Zdon vi CPNVETT | _2.000 67.336 3456 [65.500 | 26884 CPNCTT 5 38.560 5 38.560 ery CPSXC - 30.240 30240 | 12,393 Cong 2.000 136.136 3456 | 154300 | 63,327 BAI 50: DN X hach toan HTK theo PPKKTX, thude déi tuong nép thué GTGT theo phuong phép khdu trit, c6 16 chite Ipxse chin (sx spM). Trong thing 12/2009 66 ti Higu kt nhur sau: ~ Tai ligu 1: Sé du dau ky cia mot s6 TK + TK154: 1.500,000d (chi tiét theo CPNVL chinh tryc tiép) + TK152: 90,000,000 (chi tiét VLC 75,000,004 (500kg), VLP_ 15.00.0004 (2.000kg) + TK153: 12.00.0004 (10 céng cu) ai ligu 2: Trong thang ¢6 cic NVKTPS nh sau: 1) Mua VLC thanh todn bing TGNH, sé lurgng 5.000kg, don gia cha VAT la 16.000d/kg, VAT 10% 2) Chi phi sita chita nhé TSCD sit dung & PXSX chinh, gid thanh toin li 5.720.000d (da bao gim 10%VAT) da thanh toan bing tién mit. 3) Cin eit vio PNK vat tu, cng ey dung cu trong thing (DN tinh gid xuat hing tin kho theo PP binh quiin gia quyén) ~ VLC xuit sir dung dé sxsp: 7.000kg - VP xuat str dung dé sxsp: 1.000kg, phue vu quan ly PX la 80kg, Trang 98-- CCDC xuét bao durdmg throng xuyén MMTB trong PXSX la SCC thude loai pbé tin 4) Tién Iwong thye té phai tra CNTTSX sp 1a 40.00.0004, nhan vién phyc vu vva quan Iy PX 112.000.0004 5) Trich BHXH, BHYT, BHTN, KPCD theo ty Ie quy dinh 6) Trich khéu hao TSCD 6 PXSX a 10.600,0004 7) Chi phi dich vu mua ngoai phai tra phan bé cho PXSX 1d 10,000,004, VAT 10% 8) Bio hong CCDC dang sir dung & PXSX thude loai phan bé nbigu lan, gid thue té xudt ding 5.400.004, da phan bé 80% gid tri. Phé ligu thu hdi nhap kho uwée tinh 20,0004 9) VLC sit dung khéng hét nhap Iai kho tri gid 3.100.0004 10) Két qua san xuat hoan thinh nhap kho 5.000sp vi 200sp ddcky. Danh gia spdd theo CPNVLTT, VLC va VLP bo ngay tir diu qtrinh sx. Phé ligu thu hoi nihvkho tri gid 788.0004, ‘Yéu cau: 1. Dinh khodn cde NVKTP trén 2. Danh gid spdd cudi ky 3. Tinh tng gid thin va gid thanh don vi ciia sp BAILAM: Dinh khoan eée NVKTP (DVT: 1.000d) (No TK1S2C 80.000 No TK1331 8,000 C6 TKII21 88.000 Q)No TK627 5.200 No TK133 520 COTKINL 5.720 at 75000+00.000 15 ste: DGBQne ee = 75 npti ve = 90045.000 ne mr Z 900 5 nEAKE @)No TK621 108.500 C6 TKIS2C 108.500 No TK621 7.500 Ng TK627 600 (C6 TK1S2P 8.100 No TK627 6.000 C6 TKIS3 6.000 Trang 99-(A) No TK622 40.000 No TK627 12.000 C6 TK334 52.000 (5) No TK622 8.800 No TK627 2.640 No TK334 4.420 C6 TK338 15.860 (6) No TK627 10,600 C6 TK214 10.600 (No TK627 10.00 No TK133 1.000 (6.TK331 11,000 (8) No TK627 1.080 No TK1S2 20 C6 TK142 1.100 No TK152 20 CO TKIS4 20 (9)No TK152 3.100 C6 TK621 3.100 Két chuyén (10) No TK1S4 209.820 C6 TK621 112.900 C6 TK622 48.800 C6 TK627 48.120 No TK152 788 C6 TKIS4 788 i. Chi phi sin xudt DOCK ii, Téng gid thanh SI Gia thanh don vi 1,5004112.900 5.000+200 1.500 + 209.820 ~ 4.400 ~7 88 20 = 206.112 ng 206.112/5.000 = 41,2224ngdisp x 200= 4.400 nga BAI 51: Doanh nghigp Phuong Quang sxspK gdm 03 quy edeh K), Ks, Ks trong thang 05/2008 c6 tinh hinh nur sau - Chi phi sin xudt phat sinh trong thang 1a 16.365.000d ~ Chi phi san xudt d6 dang ngiy 28/02 Ia 1.869.008 = Chi phi san xudt do dang ngity 31/03 la 1.463.004 Trang 100-- Két qua thu duge 25 spK, 30 spK2, 18 spK. Cho biét Zc K|=250.000d/sp, K:=190,000d/sp, K:=290,0004/sp Yéu edu: Tinh gid thanh thye té cua timg sin phim BALLAM: 4 Tong Zr cia nhém spK = 1.869.000 + 16.365.000 — 1.463.000 = 16.71.0004 4 Tong Zan cua hom spK=(25x250.000)+(30x190.000}+(18x290.000} 17.170.0004 & Ty le = (16.771.000/17.170,000) x 100% = 97,68% Téng Z spK = 97,68% x 250.000 x 25 = 6.108.000 PZ. = 244,2000/5p ‘Tong Z spKs= 97,68% x 190.000 x 30 = 5.567.7604 > Za, = 195.5924/sp ‘Tong Z spK,= 97,68% x 290.000 x 18= PZ ey = W83.2TAISP BALI 52: DN An Khang c6 02 PXSX sp M theo kiéu day chuyén, hach todn HTK theo pp KKTX, CPSX trong ky duge tap hgp nhur sau cra i aI sit al ed ceed BHX | Kha m Dig | 214 | 142 | 334 bd oye fa : : sine wel? | Sxsp : - fe] = [+ | -] - [so] 7 paso] > + PX1 | 28.600 | 5.200 | - 65 - - - 0 ft ee + PX2 . 6.500 | - ol - - ~ | 260) 7 | 260 | 7 ayme| 2 [fas] YS fal ode T |’ wext| | uo fe] a | uo] foo] 2 |r] o [e Tia] = | aso [a] as | am | 52] tx || 5 | ° 0 | [so | 2° | fn Yeu ) Phan anh tinh hinh trén vao ede tai Khoan 6 lién quan ) Tinh gid thanh san pham etia dn theo pp phan bude 66 tinh Zisrp biét rang. - BHXH, BHYT, KPCD, BHTN tinh theo ty 1é tién Iuong. ~ Pxi lim ra 5.850 BTP chuyén sang Px2, con 1300spdd cudi ky €6 tri gid theo VLC ~ Px2 lam ra 5.200 thanh phim, con lai spdd cudi ky tri gid theo BTP PX! Trang 101-©) Lap bang tinh Z,.M_ BALLAM wo Ng TK621 (PX!) 33.800 C6 TKIS2C 28.600 C6 TKIS2P 5.200 2 No TK338(PX1:2) 234 OTK 234 @) No TK627(PX1:2) 7.800 C6 TK214PX1) 5.200 C6 TK214(PX2) 2,600 « No TK621(PX1;2) 6.500 C6 TKIS2P) 6.500 6) No TK622(PX1) 2.600 No TK622(PX2) 2.600 C6 TK334 5.200 6) No TK622(PX1) 572 No TK622(PX2) 572 C6 TK338 1.144 (No TK627(PX1) 4.0475 No TK627(PX2) 3.696 Co TKISAP) 130 C6 TKIS2P 260 (C6 TKIS3 260 CéTKIS3 390 C6 TKI 130 CéTKIIT 260 C6 TKII2 3090 CéTKII2 520 C6 TK331 650 6 TK331— 120 C6 TK214 650 COTK2I4 910 C6 TK142 162.5 C6 TKI42 260 (C6 TK334 650 C6 TK334 800 C6 TK338 143 C6 TK338—176 C6 TK335 910 28.600 +r gid SPDD eudi ky = x 1.300 = 5.200 nga + Tong Zsry = 46.247,5 ~ 5.200 = 41.047,5 mgd + Lay 017 ngaisp Két chuyén Trang 102~No TK1S4(PX,)_46.247,5 (C6 TK621 33.800 (C6 TK622 3.172 co TK627 9.2755 Phigu tinh Z sin phim Logi sp: BTP Khoan mye | Ds | ChiphiPSTK | De | Tong Z | Zavw | Chuyén PX2 CPNVLTT | = | 38800 [5200] 28.600 | 4R9 | 28.600 cPNcTIT || 312 | - | 32 [ose] S172 CPSKC [= | 9275S |= | 927S [TST] 97S Cong 46.247,5 | 5.200 | 41.047,5 | 7,017) 41.047,5 Két chuyén No TKIS4(PX:) 15.968 (C6 TK621 6.500 (C6 TK622 3.172 (C6 TK627 6.296 De (PX2) AS x 650 560 ngd Téng Z spM = 15.968 + 41.047,5 ~ 4.560 = $2.455,5 ngd Gi thinh don vj = 10,087 ngd/sp Phiéu tinh gia thanh sin phdm (spM) CPSXTK CPSXDDCK P Rime | Pe PTE are | TR | tinez |Z CPNVETT |= | 28m00 | e500 | Sime) - | S191 | 6D cpnciT |= | ai [aim {3 | - | 3a92 | 1152 csxe |= 927ss [6296 | i030 | - | i4asis | 2.796 Trang 103-Cong 41.0475 | 15.968 | 4.560 ~ | 52.485.5 | 10,087 BAI 53. DN Nam Minh hach toin HTK theo pp KKTX, c6 02 PXSX chinh = PX1: sxsp bao gOm cfc 60 A, An, Ass Ay = PX2: san xudt spB bao gm céc cd By, Bp. Chi phi sin xudt duge tip hop theo nhém sp, tinh gi thanh san phim timg loai theo nhém. Trong thang 01/2009 6 cde nghigp vy kinh té phat sinh sau: I, Xudt VLC san xuat sp & PX1 [4 79,1tnd, PX2 1a 120trd 2. Xuét VLP sin xuat sin phim 6 PX! 8 5,8 trd, PX2 la L6tnd, quan ly PX1 ta 0,68trd, PX2 14 0,47trd 3, Xudt nhién ligu cho quan ly PX1 18 0,51 tnd, PX2 [a 0,36trd 4, Xudt CCDC ra sir dung 6 PXSX tri gid 2,34trd, trong dé PX1 1a 1,38trd, PX2 18 0,96trd, ké to’in phan b6 trong 03 thang, 5. Chi TGNH tri chi phi stta chiia thuimg xuyén 6 PX1 14 0,35trd, PX2 1 o.4trd 6, Tién dign phai tra trong thing cho nguvi cung edp 6 PX! la 2,7trd, PX2 li 1.8ird 7. Tinh Iuong phai tra cho edng nhan sin xuét 6 PXI la 32trd, PX2 la 40trd, cho ede nhin vién khie 6 PX1 la Strd, PX2 1a 6trd 8. Trich BHXH, BHYT, BHTN, KPCD theo ty Ig quy dinh 9. Khéu hao tai san c dinh PXI trong thang la 25trd, PX2 la 17,8trd 10.Chi TM mua dd bao hé lao dong cho CNSX sit dung 6 PX1 18 0,8trd, PX2 1a 0,64trd ‘Yeu cau: 1) Dinh khodn ede nghigp vu kinh té phat sinh 2) Tinh gid thanh don vi sin phim cia Dn biét ring * Trong thing, DN da nhap kho 700spA;, 1.000spA2, 1.300spAs, 600spAj, 1.500spB), 1.900spBs © Tri gid san phim dé dang dau ky: PX! 2,435trd, PX2 1,838trd # Khong c6 spdd cudi ky zi thanh ké hogch ciia timg loai san phdm nhw sau: spA,: 41.0004, Ax: 43.0004, As: 46.0004, Ay: 50.0004, B»: 64,0004, Bs: 67.0004 BALLAM: Dink khodn cdc nghigp vy kink té phat sink (dvt: 1.0004) (1) No TK621(PX1) 79.100 Ng TK621(PX2) 120.00 (C6 TKIS2C 199.100 (Q)Ng TK621(PX1) 5.800 Trang 104-No TK621(PX2) 16.000 No TK627(PX1) 680 Ng TK627(PX2) 470 (C6 TKIS2 22.950 (8) No TK627(PX1) 510 No TK627(PX2) 360 C6 TKISA(NL) 870 (No TK142 2.340 (C6 TKIS3 2.340 No TK627(PX1) 460 Ng TK627(PX2) 320 C6 TKIS3 780 (5) No TK627(PX1) 350 No TK627(PX2) 400 C6 TKII21 750 (6)No TK627(PX1) 2.700 No TK627(PX2) 1.800 (C6TK331 4.500 (DNo TK622(PX1) 32.000 No TK622(PX2) 40.000 No TK627(PX1) 5.000 Ng TK627(PX2) 6.000 C6 TK334 83.000 (8) No TK622(PX1) 7.040 Ng TK622(PX2) 8.800 No TK627(PX1) 1.100 No TK627(PX2) 1320 No TK334 7.055 CO TK338 25.315 (9) Ng TK627(PX1) 25.000 No TK627(PX2) 17.800 COTK2I14 42.800 (10)Ng TK627(PX1) 800 Ng TK627(PX2) 640 CO TKILL 1.440 Két chuyén Trang 105-No TK154(PX1) 160.540 C6 TK621 84.900 C6 TK622 39.040 co TK627 36.600 Ng TK154(PX2) 213.910 co TK621 136,000 C6 TK622 48.800 C6 TK627 29.110 4 Ving Zry PXs =2.435.000 + 160.540.000 = 162.975.0004 No TKISS 162975 co TKIS4 162975 & Tong Zin nhom spA (7004 1.000)+(1.000x45,000)+(1.300x46.000)+(600x50.000)=163.500.000d + Tylé= 0,997 = 99,7% & Tdng Z spA; = 700x 41.000 x 99,7% = 28.613.0004 * Zo= 40.8770/sp 4% Téng Z spA2 = 1.000 x 45.000 x 99,7% = 44,865.0004 * Zav= 44.8650/sp & Téng Z spA3=1.300 x 46.000 x 99,7% = 59.620.0004 # Za 45.8624/sp # Téng Z spA4 = 600 x 50.000 x 99,7% = 29.910.0000 # Z= 49.8500/sp & Tong Zry PX; = 1.838.000 + 213.910.000 = 215.748.0008 No TKIS5 215.748.000 COTKIS4 215.784.000 4 Téng Zxu nhdm spB = (1.500 x 64.000) + (1.900 x 67.000) = 223.300.0004 SSS x 100% = 96,6% Trang 106-# Téng Z spB) = 1.500 x 64.000 x 96,6% = 92.736.000d + Ze = 61.824 disp 4 Téng Z spB; = 1,900 x 67.000 x 96,6% = 122.971.8004 64.7224/sp BAT 54: C6 tii ligu dudi day & PX, sin xudt 03 loai sp A, B,C = Chi phi san xuét dér dang du théng: 6,000,0008 = Cac chi phi phat sinh trong thang gdm: (1) Xuat vat ligu chinh dua vao san xuat tri gid 300.000.0004 (2) Xuét VLP cho sin xuit tri gid 26.000.0004 (3) Luomg phai tra. cho CNTTSX 145.000.0004 (4) Trich BHXH, BHYT, BHTN, KPCD theo t Ig quy dinh (5) Lung phai tra cho nhan vign PX 14.20.0004 (6) Trich BHXH, BHYT, BHTN, KPCD theo ty Ié quy din (7) Chi phi dign, nude sir dung & PX Ia 16.30.0004 (8) Chi phi khau hao MMTB sx la 4.400.000¢ (9) Xuét CCDC dé sir dung trong 02 thing tri gid 4,000,000 cho PXSX (10)Chi 12.00.00 TM dé bao hiém Nha xudmg, ky han Inim = San phim hoan thanh trong théng nhap kho thanh phim gdm 1.200spA, 600spB, 700spC = San pham dé dang cudi thing gim 200spA, 800spB, dirge dinh gid theo CPNVLTT = _H@s6 sp: spA=1, spB=1,3; spC = 18 Yeu cau: 1. Dinh khodn ede NVK'TPS va tinh gié thanh spA, B, C theo pp hé sé 2. Lap phiéu tinh gia thanh san pham_ BALLAM: (No TK621 300,000,000 C6 TKIS2C 300,000,000 Q)No TK621 26,000.00 C6 TKIS2P 26,000.00 (3) No TK622 145,000.00 C6 TK334 145,000.00 (4) No TK622 31,900,000 No TK334 12,325,000 C6 TK338 4.225.000 (5) No TK627 14.200.000 C6 TK334 14,200,000 Trang 107(6)No TK627 3.214.000 No TK334 1.027.000 (C6 TK338 4,331,000 (7) No TK627 16.300.000, (C6 TK331 16,300,000 (8) Ng TK627 4.400.000 C6 Tk214 4.400.000, (9) No TK627 2.000.000 C6 TK142 2.000.000, (L0)No TK627 1.000.000 CoTKI 1.000.000 Kb chuydns Ng TK154 343.924.000 co TK621 326,000,000 (Cé TK622 176.900.000, (C6 TK627 41.024,000, Chi phi san xuat dé dang cudi ky 6.000.000+326.090.000 Gz00-2) + 00,3) +(yu0r8 w+ Z004 (OD. 127.061.7284 De x (200+800x1,3) = ) Téng sé luwong sp chun = (1.200*1)* (600*1,3) + (700*1,8 2408p ‘Tang Zz sp = 6.000.000 + 543.924.000 ~ 127.061.728 = 422.862.7724 No TKISS 422,862.72 6 TKIS4 422,862.72 Za. sp chuan = 130.5134/sp Téng Z spA = 1.200 x I x 130.513 = 156.615.6564 Zax SpA = 130.5134/sp Téng Z spB = 600 x 1,3 x130.513 = 101.800.1774 Za SpB = 169.6674/sp Téng Z spC = 700 x 1,8 x 130.513 = 164.446.4394 Trang 108-Za spC = 234.9234i/5p BALS55: DN Nam Anh san xudt spA déng thai thu durge san phim phy X, cd tinh hin nhur sau: = Chi phi san xudt dé dang dau thang: 200.000.0004 (CPNVLTT) ~ Chi phi sin xuat phat sinh trong thing gdm: NVLTT 215.000.000d, NCTT 1a 38,000,004, CPSXC Ia 40.100.000¢ = Két qua thu duge 90SPHT, cdn 15 SPDD véi mite 6 hoan thanh & 40%. ‘Déng thoi thu duge 20spX voi gid ban chwa thué 1a 20.50.0004, Igi nhudn inh mite 1 50%, trong 46 gid von u6e tinh CPNVLTT 1a 60%, CPNCTT 15%, CPSXC 14%, Biét vat ligu chinh thira dé tai xuomg la 1.500.000d, VLC, VLP bé ngay tir diu quy trinh san xudt. Cac chi phi khée phat sinh theo mite 46 sin xudt, Danh gia SPDDCK theo CPNVLTT. ‘Yeu edu: Tinh gid thanh san pham A LAML(dvt: 1.0004) Goi X ld gid tri sin phdm phy Ta 06 : X +5%X = 20.500 X=19.524 60% CPNVLTT: 60% x 19.524 = 11.7144 15% CPNCTT: 15% x 19.524 =2.928,6 25% CPSXC: 25% x 19.524 = 4.881 Dew20000#215.000-1500 | : 90715 2 1,683,657 Téng gid thanh spA = 20,000 + 215,000 + 38.000 +40,100 ~ 1,500 ~ 19.524 31,683,657 = 260,392,343 Za. = 260,392,343/90 = 2.893,248¢/sp BALS56: DN X san xuat san pham K san xuat ra spM cé tinh hinh nh sau: = Chi phi san xudt do dang dau théng: 8,000.000d (VLC: 5.600.000d, VLP: 2.400.004) = Chi phi phét sinh trong thing bao gom VLC la 80.200.000d, VLP la 14,500.0004, NCTT la 56,000,000; CPSXC la 60.00.0004 = _Két qua thu duge S00spht; edn 950spdd mite d6 hod thanh 1 30% ‘Yeu cau: Trang 109-Tinh gié thanh sin phm hodn think twong durong theo phuong phip tree tiép. Biét ring SPDDCK durge dinh gié theo CPNVLTT trong trong hgp VLC, VLP bo ngay tir du quy trinh san xuat. LAM: (Dvt: 1.0004) Dp 2000#80-200414500 9 15 Ge : 500790 eee ‘Téng Z spM = 8.000 + 210.700 ~ 15.666 = 203.034 ZAvi spM = 203.034/500 = 406,0684/sp DNSX san phim K sx ra spM e6 tinh hinh nur sau = Chi phi sin xudt dé dang du thang: 6.000.000d (VLC: 3.600.000¢, VLP: 1,800.0004) = Chi phi phét sinh trong thing bao gdm: VLC 1 82.200.000d, VLP la 15,500.000d, NCTT 1a 42.00.0004, CPSXC 1a 51.00.0004 = K&t qua thu durge 420spht, con 80spdd Yéu céu: Danh gid SPDDCK theo VLC LAM: 3.600482.200 DS x 80= 420480 3.728 58:Dn san xuat nhap kho 550 thanh pham, cdn 60 SPDDCK véi ty Ig hon thinh 30%, biét CPNVLC sir dung ngay tir dau, VLP sir dung theo mite 46 Yeu cu: Dénh git SPDD theo chi phi dinh mite, biét chi phi dinh mute = CPNVLC 14.000¢ = VLP 6.0004 - NCTT 9000¢ = SXC 10.5004 BALLAM:(4vt: 1.0004) De(VLC} 14 x 60= 840 108. De(VLP)= 6 x 60 x 30% De(NCTT}= 9 x 60 x 30% = 162 De(SXC)= 10,5 x 60 x 30% = 189 Téng CPSXDDCK = 12.99 Trang 110-BAI 59: DN Phuong Nam san xudt sin phim A déng thai thu due sp phu X, cd tinh hinh nhur sau: ~ Chi phi san xuat do dang dau thang 20.00.0004 (CPNVLTT) - Chi phi san xuat phat sinh trong thing gm NVLTT 216.000.0004, NCTT 1a 38,800.000d, CPSXC Ta 41.200.000d = Két qua thu duge 120spht, edn 40spdd v6i mire dé hoan thanh i 30%, Bong. thar thu duge 12 spX voi gid ban chua thué la 20.10.0004, Igi nhudn dinh mite 1a 5%, trong 46 gid vin wée tinh CPNVLTT 80%, CPNCTT 15%, CPSXC ta 16%, Biét vat ligu chinh thira dé tai xwémg la 2.000.000. VLC, VLP bo ngay tir diu quy trinh sin xudt. Cée chi phi khéc str dung theo mite 9 san xudt. Danh gia SPDDCK theo CPNVLTT. ‘Yéu clu: Tinh gid thanh sin phim A BALLAML(dvt: 1.000d) Goi X la gi tri san phim phy Ta cd: 20.100 X=19.143 80% CPNVLTT: 80% x 19.14: 153144 15% CPNCTT: 15% x 19.143 2871.45 5% CPSXC: 5% x 19.143 = 957,15 yyw 200004216.000-153184-2000 49 gay g . 120+40 i i ng gid thinh spA = 20.000 + 216.000 + 38.800 +41.200 ~ 54.6714 ~ 2.000 — 19.143 = 240.185,6 Za = 240.185,6/120 = 2.001 S4/sp BAL 60: Cang ty 6 phan PN t6 chite 2PX gdm 2 b9 phan phye vu 1a PX dign va PX sita chifa, tinh thué GTGTT theo phyong phap khdu tr, hach todn hang tin kho theo phuong phap ké khai thurng xuyén. Theo tai ligu vé chi phi san xudt cla 2 PX trong thang 12 nhu sau: 1, Chi phi san xuat dé dang trong 2. Tip hop CPSX trong kj nhur sau: PX dig PX sia chia Sksin phim | Phuc wqly | Sxsinphim | Phue va aly PXSC 2.400,000d Chi phi san xu Gia thye «8 NVL xuat ding Gia thue t8 CCDC xuat 6.750.000 | 225,000. | 11,700,000 | 337.000 “Trang 111ding - 450,000, 7 7 + Loai phan bo 1ky : 675.000 - 1.125.000 + Loai phan bé 2 Tiga luong phi tra_| _1350.000__| 450,000 | 2.250.000 | 450.000, Khiu hao TSCD E 2.250000 7 3.825.000, Dich vu mua ngoai : 450.000 : 427.000 Chi phi khiie bing Bn 265.000 : 387.000 3. Két qua sin xudt eda cia ating phin xuéng: ~ Phan xuromg dign: Thye hign duvge 27.000Kwh dign, trong d6 ding & phan xuéng dign 1.350Kwh, thip sing PXSC 3.150Kwh eung cp cho PXSX chinh 11.250Kwh, cung c4p cho BPBH 6.750Kwh, cung c4p cho bO phan QLDN 4.500Kwh = Phin xuéng SC: Thyc hign 990h cOng sa cha, trong dé sta chia cho MMTB 6 PXSC 22,5h, SC MMTB 6 PX dign 67,5h, SC MMTB 8 PXSX a 2250h, SC MMTB 6 BPBH [8 450h, SC sin phim bio hanh trong ky li 180h, SC thuomg xuyén MMTB & 4. Cho biét dinh mite chi phi dign: 750d/kwh, sita chita 45.000d/eie cong Yeu clu: Tinh Z thye té, dich vu cung cp cho ede bG phan chite nang theo 2 trudng hop: - Truong hgp PX phu khong cung cap sp lan nhau ~ Trudng hgp PX phu cung cp sp Hin nhaw BALLAM: (BVT: 1.000 DONG) a. Truong hop PX phy khéng cung cap sin phim lén nhan 2 Chon phuong phip tryc tiép (dvt: 1.0004) PX PX siia chi No TK621 6.750 Ne TK621 11.700 C6 TKIS2 6.750 COTKIS2 11.700 NoTK622 1.647 No TK622 2.745 C6 TK334 1.350 C6 TK334 2.250 C6 TK338 297 C6 TK338 495 Ng TK627 —4.526,5 No TK627 6,087.5 CéTK 152 225 C6 TK 152. 337 C6 TKIS3 675 COTKI42 562.5 C6 TK142 3375 C6 TK334 450 Trang 112C6 TK334 C6 TK338 C6 TK214 C6 TK331 C6 TKIT Két chuyén No TK1S4 C6 TK62I C6 TK622 C6 TK627 Chi phi sim xudt don vi No TK627 No TK641 Ng TK642 C6 TKIS4(D) Chi phi sin xudt dom vj cia SC = cong Ng TK627 No TK641 No TK642 450 C6 TK338 99 9 C6 TK214 = 3.825 2.250 C6 TK331 427 450 CoTKIT 387 265 Két chuyén 129235 No TKI54 20,5325 6.750 C6 TK621 11.700, 1.647 C6 TK622 2.745 4.5265 C5 TKO27 6.0875 * 1.000 =874,30/Kwh 6,460,875 3,876,525 2,584,350 12.923,50 2.400+20.532, 390 336nga/h 5.256 14.7168 1051.2 TK 154(8C) 5.256(627) ‘SD: 2.400 621) 11.700 | 14.716,8(641) Trang 113C6 TKIS4 (SC) 20.484 622)2.745 1.051,2 (642) ‘So do tai khodn (BVT: 1.000d 627) 6.087,5 20.532,5 | 20.484 TK 154(D) SDi0 6.460,875(627) 621) 6.750 3.876,525(641) 62291647 2-584,350(642) 627) 4.526,5 12.923,5 12.923,5 bo Truong hop PX phu cung dp SP ibn nhaw: Chon PA chi phi sx djnh mite (KH) . Chi phi sin xudt dign cung cdp cho sita chita: 3.150 x 750 = 2.362.504 . Chi phi sin xudt sta chia cung cp cho Bign: 67,5 x 45.000 = 3.037.5008 23.500 +3.037.500 ~2.362.500 ZaayDign) mao 5 SAAN SHEAAARSOO-AMES o> Seay cong, No TK627 6.795 No TK627 5.086,35 No TK641 4.077 No TKo41 14.241,78 No TK642 2.718 No TK642 1.01727 CO TKISKD) 13.590 COTKIS4(SC) 20.3454 Trang 114So db TK TK 154(8C) TK 154) bee ete 0 Teme SD: 2.400 [915.525 627) SI 6.795(627) SD: 2400 621) 11.700 | 2.56347 (641) 621) ) 6.750 | 4.077(641) 6x2) 2745 622) 627) 6.087,5. | 1.017,27(642) 1.647 154by2,362,5 | 3.037.5(154D) 627) [seiddeeeeirtee 4.5265 22.805 | 23.382,5 2.718 (642) — fees 1s4sc) $50 3.0375 | 1548C)2.362,5 15961; 15.961 0 BALL: DN A trong thang 12/2006 e6 tai ligu v8 CPSX-spH nh sau (don vj tinh: dong) op Phat sinh ‘SP hoan [Sin phim do dang NVETT | NCTT | SxC_ | thioh | Séhwne | % 7 320.00 | 37.600 | 75200 100 5 0 2 : 41.280 | 68800 % 2 @ 3 7 46.400 | 69.600 5 16 50 Dainh gid SPDDCK theo phieong phép ULHTTD Yeu cau: 1. Tinh Zspur theo phusong an 66 tinh gid BTP 2. Tinh Zspur theo phuong an khéng 6 tinh gié BTP BALLAM. 4, Theo phuong én c6 tinh Z BTP TK 154() S 0 621)320.000 622) 37.600 | 247.500(15411) Trang 115-Giai dogn 1: Danh gid spdd cudi kj GDI 627) 75.200 De (VET I= SOO * 15 =41.739,13 280s ee ere De (NCTT)= po « 15840% = 48.124,04 2.128,302 0475200) sesne De (SXC)= Ee * 150% = 4,256,604 Tong De = 48.124,04 Tong Zire = 0+ 432.800 — 48.124,04 = 384.676 Gia thanh don vi BTP, '84.676/100-3.848,76 Phigu tinh gia thamh sin phim Logi sp: BTP, Thang o1 Kanmwe |e) @PMSTR | D. | ToreZam | ms) RS oo aa ep arr area | a rea RCT] are aa sari as asa Oe ee) Ging > aso anor | aaeare | amine | sears Giai dogn 2: Dénh gid spd cubi ky GD2 TK 1541) SD:0 1541)348.676 622) 41.280 627) 68.800 494.756 Trang 116- 441.345,9(154II1) 441345,9_0+278.260,9 De (VLTI= “933 * 12 =32.736,58 De Sea7is7giate aie eae ONCTT= “Sos22 “12+ 59412.60%" 12*60% 4,173,141 + 3,057,778 = 7.230.919 10953.4,15, 683004 94 De (SXC “epei2 *!2* agi2-60r5 12°60% = 8.346,282 + 5,096,296 = 13.442,58 ‘Tong D, = $3.410.09 ‘Tong Zroa = 384.676+41.280+68.800-53.410,09=441.345,9 Gié thanh don vi BTP, = 441.345,9/90=4.903,8434/sp. Phiéu tinh gid thanh sin phim Loni sp: BTP, Thang 01 aan To] OFaTE ¥ BIE | Gayda mc | « [Br GbE | BIA) GD? | TineZ Zan het crower | | arezm | fares zag) 27208) esas coxerr | | suri |sta50 | S17 308797 | 5207 | r5 osm | oo sz0.78 Gp [owns lt eum (RR Swear Taea0i | Tama Pae2T, B78 | Forge | gen | Nanas cow 7 [sere TS aeang | IST HIST PNR TG Giai dogn 3. Danh gid spd cudi ky 0+245.528.3 De (VETTE 5 16 = 43,169,114 69.520,78 46.400 De(NCTTeh6* 16+ Fer 16+50% 16"50% 12.223,43 + 4.472,289 6.695,724 Trang 117De (SXC} 291.8 F516 69.600 16+ 75+16+50% =22.205,16 + 6.708.434 = 28,913,594 Téng De = 88.78.42 *16*50% ‘Tong Z = 441.336,9 + 46,400 + 69,600 ~ 88,778,42 = 468,559 Gia thanh don vi = 468.559/75 ~6.247,4474/sp Phiéu tinh gid thanh sin phim Loai sp: TPH ‘Thang OF CPST De 7 Khon mue | Ds BIP; [Trongky | BTP, | Troneky | TégZ [Zo CPNVETT | - | 2455243[—- ——«(ARN@BAT| —- | 202.3552 | 2.698000 CONCIT |= S520 78 | —WeAOO | TRIIAT | AATIINT | VOIDS 06 | 1375007 CPSKE [=| 1262918 | 69.600 | 2220516 | 6.708434 | 166.9782 | 2.226376 Cong |= | 413369) 116.000 | 77.507,7 | 11.180,72 | 4ORERD | 6247.497 6. Tink Z spht theo phuang dn khong cé tink ZBTP Chi phi sx giai dogn 1 trong 75 spht 0+320.000 (LTT) 7o+1e+12415 9+37.600 @NcTT) /S+16+12+15+40% 0+75.200 (Sx 75+16+12+15*40% > Téng epsx gd) trong 75 spht = 281.005 (SD:151.795) “75 Chi phi sx giai dogn 2 trong 75 spht (VLTT)= 0 68.800 41.280 T5+16+ 12-60% *75= 527 (SI * 75 = 203.390 (SD: 116.610) #75 = $1,743 (SD: 23.487) 5D: 9.753) 52.546 (SD: 16.254) Trang 118 15.872 (SD: 11.728)“> Téng epsx ads trong 75 spht = 84.073 (SD: 26.007) Chi phi sx giai dogn 3 trong 65 spht (VLTT)= 0 erty 46400 a age (NCTT)= SAE #15 = 41.928 (SD: 4.472) cpu 82-600 gag (SxC)= ES © 75 = 62.892 (SD:6.708) > Téng epsx edstrong 75 spht = 104.819(SD: 11.181) Phiéu tinh Z sin phdm Loai sp: spl ‘Thang OF Khoan mye | Cpseadl | Cpaxad2 | Cp ais | TongZ Zon CPNVLTT | 203.390 - - 203390 | 2.712 cpNcTT |” 25.872 31.527 1928 99.327 1324 cPSXC | 51.743 52.546 | 62.892 | 167.181 2.229 Cong 281.005 | 84.073 | 104.819 | 469.898 | 6.265 Trang 119

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