Baitapketoanchiphivaloigiai 121102203430 Phpapp02 130109030132 Phpapp02

BI TP K TON CHI PH
-Trang 1-
BI TP K TON CHI PH
BI 1. Chi ph nng lng ca mt n v trong 6 thng u nm 2000 (vt: ng)
S gi hot ng
500
750
1.000
1.100
950
700
5.000
Thng
1
2
3
4
5
6
Cng
Tng chi ph nng lng

2.250.000
2.375.000
2.500.000
2.550.000
2.475.000
2.435.000
14.500.000
Yu cu: Xc nh bin ph, nh ph theo phng php cc i-cc tiu v theo

phng php bnh phng b nht.
BI LM:
a. Theo phng php cc i, cc tiu:
Ta c, cng thc d ton chi ph sn xut Y = aX + b, vi a l bin ph sn xut
chung trn 1 n v sn phm, b l nh ph sn xut chung
-
Bin ph hot ng
= 500
nh ph sn xut chung
b = Ymax aXmax = 2.550.000 500 x 1.100 = 2.000.000
Phng trnh chi ph nng lng ca cng ty: Y=500X + 2.000.000

b. Theo phng php bnh phng b nht (vt: 1.000)
Thng
S gi hot ng (X)
Tng CP nng lng (Y)
XY
X2
500
2.250
1.125.000
250.000
750
2.375
1.781.250
562.500
1.000
2.500
2.500.000
1.000.000
1.100
2.550
2.805.000
1.210.000
950
2.475
2.351.250
902.500
700
2.350
1.645.000
490.000
Cng
5.000
14.500
12.207.500
4.415.000
-Trang 2-
Ta c h phng trnh:
Vy phng trnh chi ph nng lng c dng: Y=500X + 2.000.000 ()

BI 2. Khch sn Hong c tt c 200 phng. Vo ma du lch bnh qun mi ngy
c 80% s phng c thu, mc ny chi ph bnh qun l 100.000/phng/ngy.
Ma du lch thng ko di 1thng (30 ngy), thng thp nht trong nm, t l s
phng c thu ch t 50%. Tng chi ph hot ng trong thng ny l
360.000.000.
Yu cu:
1) Xc nh chi ph kh bin mi phng/ngy.
2) Xc nh tng chi ph bt bin hot ng trong thng.
3) Xy dng cng thc d on chi ph. Nu thng sau d kin s phng c
thu l 80%, 65%, 50%. Gii thch s khc bit v chi ph ny.
BI LM: (vt: 1.000)
o Xc nh chi ph kh bin mi phng/ngy
- Vo ma du lch:
+ Tng s phng c thu = 200 phng x 80% = 160 phng
+ Tng chi ph = 160 x 100 = 16.000
- Vo thng thp nht:
+ Tng s phng c thu = 0.5 x 200 = 100 phng
+ Tng chi ph = 360.000/30 = 12.000
Chi ph kh bin
o Xc nh tng chi ph bt bin hot ng trong thng:
b = Ymin aXmin = (12.000 x 30) 66,66667 x 100 x 30 = 160.000
o Xy dng cng thc d ton chi ph:Y = 2.000X + 160.000
Nu thng sau d kin s phng c thu l 65% th chi ph d kin
Y = 2.000 x 65% x 200 + 160.000 = 420.000
o Chi ph hot ng bnh qun cho 1phng/ngy
Mc hot ng l 80%: Y =
Mc hot ng l 65%: tng t nh trn, ta c Y=107,691

-Trang 3-
= 100

Mc hot ng l 50%: Y = 120
Gii thch: Khi mc hot ng gim i, mc chi ph cho 1 phng/ngy tng ln,
l do phn chi ph bt bin tnh cho 1 phng tng ln
BI 3: Phng k ton cng ty Bnh Minh theo di v tp hp c s liu v chi
ph dch v bo tr my mc sn xut v s gi/my chy trong 6 thng nh sau:
Thng
1
2
3
4
5
6
Cng
S gi hot ng
4.000
5.000
6.500
8.000
7.000
5.500
36.000
Tng chi ph nng lng

15.000
17.000
19.400
21.800
20.000
18.200
111.400
Yu cu:
1) S dng phng php cc i cc tiu xc nh cng thc c tnh chi
ph bo tr my mc sn xut ca cng ty.
2) c tnh bng bao nhiu.
BI LM:
S dng phng php cc i, cc tiu:(vt: ng)
Ta c, cng thc d ton chi ph bo tr my mc Y=aX + b, vi a l bin ph
sn xut chung trn 1n v sn phm, b l nh ph sn xut chung
-
Bin ph hot ng
nh ph sn xut chung
b = Ymax aXmax = 21.800 1.700 x 8.000 = 8.200
Phng trnh chi ph nng lng ca cng ty: Y=1.700X + 8.200

2. Gi s cng ty d kin thng ti tng s gi my chy l 7.500 th chi ph
bo tr c tnh l Y = 1.700 x 7.500 gi + 8.200 = 20.950
BI 4: Gi s chi ph sn xut chung ca mt DNSX gm 3 khon mc chi ph l
chi ph vt liu - cng c sn xut, chi ph nhn vin phn xng v chi ph bo tr
my mc sn xut. mc hot ng thp nht (10.000h/my), cc khon mc chi
ph ny pht sinh nh sau:
Chi ph vt liu - cng c sn xut
10.400 n (bin ph)
Chi ph nhn vin phn xng
12.000 n (nh ph)
Chi ph bo tr my mc sn xut
11.625 n (hn hp)
Chi ph sn xut chung
34.025 n
-Trang 4-
Chi ph sn xut chung c phn b theo s gi my chy. Phng k ton ca

doanh nghip theo di chi ph SXC trong 6 thng u nm v tp hp trong bng
di y:
S gi hot ng
11.000
11.500
12.500
10.000
15.000
17.500
77.500
Thng
1
2
3
4
5
6
Cng
Tng chi ph nng lng

36.000
37.000
38.000
34.025
43.400
48.200
236.625
Yu cu:
1) Hy xc nh chi ph bo tr mc hot ng cao nht trong 6 thng trn
2) S dng phng php cc i cc tiu xy dng cng thc c tnh chi
ph bo tr dng Y = ax + b
3) Dng phng php bnh phng b nht, xc nh cng thc d ton chi ph
bo tr s nh th no.
BI LM:
a. Xc nh chi ph bo tr mc hot ng cao nht trong 06 thng trn
-
Chi ph vt liu dng c sn xut kh bin 1h my:

10.400.000/10.000 = 1.040
Chi ph bo tr mc hot ng cao nht (thng 06)

48.200.000- (1.040 x 17.500 + 12.000.000) = 18.000.000
b. Phng trnh chi ph c dng: Y = aX + b, vi a l bin ph sn xut chung
trn mt n v sn phm, b l nh ph
-
b = Ymax aXmax = 18.000.000 850x17.500 = 3.125.000

Phng trnh chi ph c dng: Y = 850X + 3.125.000
c.
Xc nh cng thc d ton chi ph bo tr theo PP bnh phng b

nht
Thng
S gi hot ng (X)
Tng CP nng lng (Y)
XY
X2
11
12.560
138.160
121
11,5
13.040
149.960
132,25
12,5
13.000
162.500
156,25
10
11.625
116.250
100
15
15.800
237.000
225
-Trang 5-
17,5
18.000
315.000
306,25
Cng
77,5
84.025
1.118.870
104,75
Ta c h phng trnh:
Vy phng trnh chi ph nng lng c dng: Y=844,84X + 3.091,68

BI 5: Cng ty ABC t chc sn xut gm 2 b phn phc v l PX in v PX
sa cha, tnh thu VAT theo phng php khu tr, hch ton hng tn kho theo
phng php k khai thng xuyn. Theo ti liu v chi ph ca 2 PX trong thng 9
nh sau:
1) Chi ph sn xut d dang u k: PX sa cha 800.000ng
2) Tp hp CPSX trong k:
Chi ph sn xut
- Gi thc t NVL xut dng
- Gi thc t CC xut dng
+ Loi phn b 1k
+ Loi phn b 2k
- Tin lng phi tr
- Khu hao TSC
- DV mua ngoi
- CP khc bng tin
PX in
SXSP
Phc v ql
3.000.000
100.000
200.000
300.000
600.000
200.000
1.000.000
200.000
118.000
PX sa cha
SXSP
Phc v ql
5.200.000
150.000
500.000
1.000.000
200.000
1.700.000
190.000
172.000
3) Kt qu sn xut ca tng phn xng:

- PX in: Thc hin 12.000 kwh in, trong dng PX in 600kwh, thp
sng PXSC 1.400 Kwh, cung cp cho PXSX chnh 5.000 Kwh, cung cp cho b
phn bn hng 3.000 Kwh, cung cp cho b phn qun l doanh nghip 2.000 Kwh.
- PX sa cha: Thc hin 440h cng sa cha, trong sa cha MMTB
PXSC 10h. sa cha MMTB PX in 30h, SC thng xuyn MMTB PXSX
100h, sa cha MMTB BPBH 200h, sa cha sn phm bo hnh trong k 80h,
sa cha MMTB thng xuyn b phn QLDN20h, cn mt s cng vic sa
cha d dang c tnh l 850.000 ng
4) Cho bit nh mc chi ph in l 500/Kwh, SC 25.000/gi cng
Yu cu: Tnh Z thc t SP, dch v cung cp cho cc b phn chc nng theo 2
trng hp:
- Trng hp PX ph khng cung cp SP ln nhau
- Trng hp PX ph cung cp SP ln nhau
BI LM:
a.Trng hp PX ph khng cung cp sn phm ln nhau
-Trang 6-
Chn phng php trc tip (vt: 1.000)

PX in
N TK621
N TK621
3.000
C TK152
N TK622
PX sa cha
3.000
5.200
C TK152
N TK622
732
5.200
1.220
C TK334
600
C TK334
1.000
C TK338
132
C TK338
220
N TK627
2.012
N TK627
2.706
C TK 152
150
C TK 152
100
C TK153
200
C TK142
250
C TK142
150
C TK334
200
C TK334
200
C TK338
44
C TK338
44
C TK214
1.700
C TK214
1.000
C TK331
190
C TK331
200
C TK111
172
C TK111
118
Kt chuyn
N TK154
Kt chuyn
N TK154
5.744
9.126
C TK621
3.000
C TK621
5.200
C TK622
732
C TK622
1.220
C TK627
2.012
C TK627
2.706
Chi ph sn xut n v ca in =
= 574,4/Kwh
N TK627
2.872.000
N TK641
1.723.200
-Trang 7-
* 1.000
N TK642
1.148.800
C TK154()
5.744.000
Chi ph sn xut n v ca SC =
* 1.000 =
22,690 /gi cng

N TK627
2.296.000
N TK641
6.353.000
N TK642
453.800
C TK154 (SC) 9.076.000

S ti khon
TK 154(SC)
TK 154()
SD: 0
SD: 800
2.872 (627)
621) 5.200 6353,2 (641)
621) 3.000 1.723,2 (641)
622) 1.220
622) 732
627) 2.706 453,8 (642)
627) 2.012 1.148,8 (642)

5.744
2.269 (627)
5.744
5.744
5.744
SD: 850
SD: 0
Trng hp PX ph cung cp SP ln nhau: Chn PA chi ph sx

nh mc (KH)
Chi ph sn xut in cung cp cho sa cha: 1.400*500 =

700.000
Chi ph sn xut sa cha cung cp cho in: 30 * 25.000 =

750.000
b.
Zttvin)=
=579,4 /kwh
=22.565 /gi cng
Zttv(SC)=
-Trang 8-
N TK627
2.897.000
N TK627
2.256.500
N TK641
1.738.200
N TK641
6.318.200
N TK642
1.158.800
N TK642
451.300
C TK154()
9.026.000
5.794.000
TK154
(SC)
TK 154()
TK 154(SC)
SD: 0
621) 3.000
2.897 (627)
1.738,2 (641)
SD: 800
2.269 (627)
621) 5.200 6353,2 (641)
622) 732
627) 2.012
1.158,8 (642)
154SC) 750
154SC) 700
6.494
622) 1.220
627) 2.706 453,8 (642)
154) 700
750 (154)
6.494
9.826
9.826
SD: 0
SD: 850
BI 6: DN A c 2 PXSX ph ch yu phc v cho PXSX chnh v mt phn nh

cung cp ra bn ngoi. Trong thng c cc ti liu nh sau:
1) S d u thng ca TK 154 (PXSC): 100.000
2) Xut nhin liu dng trong PX in: 1.200.000, PXSC l 150.000.
3) Xut ph tng thay th cho PX in l 50.000, PXSC l 150.000.
4) Xut cng c lao ng gi thc t l 500.000 cho PXSC loi phn b 2ln
5) Tin lng phi tr cho cng nhn sn xut in 1.500.000, nhn vin qun
l PX in 1.000.000, cho cng nhn sa cha 5.000.000, nhn vin qun l
PXSC 2.000.000
6) Khu hao TSC trong PX in l 800.000, PXSC l 120.000; chi ph khc
bng tin mt chi cho PX in l 350.000, PXSC 50.000, chi ph tr trc phn
b cho PXSC l 930.000
Bo co ca cc PX:
- PXSC: Thc hin c 500h cng, trong t dng 10h, cung cp cho PX
in l 30h, SC ln ti sn trong doanh nghip l 100h, SC thng xuyn TS trong
PX chnh l 50h, cho b phn bn hng 40h, cn li phc v bn ngoi. Cui thng
cn 20h cng d dang c tnh theo Z KH: 47.000/h
-Trang 9-
- PX in: Thc hin c 3.000 Kwh, trong t dng 200Kwh, dng cho
PXSC l 300Kwh, b phn qun l doanh nghip 500Kwh, b phn bn hng
800Kwh, PXSX chnh 1.000Kwh, cn li cung cp ra bn ngoi. Cho Z KH:
1400/kwh
Yu cu: - Phn nh vo ti khon tnh hnh trn
- Tnh ZTT 1h cng Sc v 1kwh in, bit gi tr ph tr cung cp theo
ZKH
BI LM:
Phn xng in
TK621 ()
TK622 ()
152) 1.200
152) 50
1.250
334)1.500
1.250 (154)
338)330
1.250
1.830 (154)
1.830
1.830
TK627 ()
334)1.000
338)220
214)800
111)350
2.370
2.370 (154)
2.370
TK154 ()
154SC)420
SD: 0
154SC)1.410 641)2.060,8
621)1.250
-Trang 10-
642)1.288
Chi ph sn xut in cung cp cho sa cha:

1.400*300=420.000
Chi ph sn xut SC cung cp cho in:
47.000*30=1.410.000
ZTTv in =
622)1.830
627C)2.576
627)2.370
632)515,2
1.250
1.250
= 2,576 ng/kwh
N TK627C 2.576
N TK641
2.576
N TK642
2.060,8
N TK632
1.288
C TK154
6.440
Phn xng Sa cha:

TK154 (SC)
SD: 100
154)420
154)1.410
641)2.018,4
621)15.150
627C)2.523
622)6.110
632)13.624,2
627)3.790
2413)5.046
25.406
24.620
SD:940
TK622 (SC)
334)5.000
338)1.100
-Trang 11-
6.100 (154SC)
6.110
TK621 (SC)
152) 150
152)15.000 15.150(154SC)
15.150
15.150
TK627 (SC)
142)250
334) 2.000
338)440
154SC)3.790
214)120
111)50
142)930
3.790
3.790
ZTTv SC =
= 50,46 ng/h cng
N TK627C
2.523
N TK641
2.018,8
N TK2413
5.046
N TK632
13.624,2
C TK154(SC )
23.210
BI 7: Doanh nghip sn xut sn phm A c tnh hnh nh sau:

-Trang 12-
6.110
- Chi ph SX d dang u thng: 1.000.000.

- Chi ph Sx pht sinh trong thng gm vt liu chnh l 10.000.000, vt liu
ph l 1.500.000, nhn cng trc tip l 7.000.000, chi ph SXC l 8.000.000
- Kt qu thu c 85 sp hon thnh, cn 15 sp d dang cui k
Yu cu: nh gi spdd cui k theo VLC
BI LM:
x
DC(VLC) =
BI 8: Doanh nghip A sn xut sn phm B c tnh hnh nh sau:

- Chi ph sxdd u thng: 1.000.000 (VLC: 700.000, VLP: 300.000).
- Chi ph sn xut pht sinh trong thng gm vt liu chnh l 10.300.000, vt
liu ph l 1.900.000, nhn cng trc tip l 7.000.000, chi ph SXC l
8.500.000.
- Kt qu thu c 90 sp hon thnh, cn 20sp d dang vi mc hon
thnh 20%
Yu cu: nh gi sn phm d dang cui k theo chi ph NVL trc tip trong 2
trng hp:
- VLC v VLP b ngay t u qu trnh sn xut
- VLC b ngay t u, VLP c b dn vo quy trnh sn xut
BI LM:
Th1: Vt liu chnh v vt liu ph b ngay t u quy trnh sn xut
DC(VLTT) =
=
Th2. VLC b ngay t u, VLP b dn vo quy trnh sn xut

+ DC(VLC) =
+ DC(VLP) =
Dc(VLTT) = 2.000.000 + 93.617 = 2.093.617
-Trang 13-
BI 9: DN Huy sn xut mt hng A thuc din chu thu GTGT theo PPKT thu,
thc hin k ton HTK theo phng php KKTX. Trong thng 03/2003 c ti liu
nh sau:
- S d ngy 28/02/2003 ca TK154: 18.356.000 (chi tit VLC 9 tr, VLP
2,597 tr, NCTT 3,062 tr, SXC 3,697 tr
- Tnh hnh CPSX thng 03/2003 nh sau (VT: 1000)
1) Tp hp chng t v cc bng phn b lin quan n CPSX trong thng
Chng t
Ni
sdng
Tr/tip sx
Phc v
sx
Cng
Phiu Xkho vt t
Bng phn b tlng v cc khon

trch theo lng
Trch
trc
lng
php
Bng
phn
b
khu
hao
TSC
Ha
n
mua
ngoi
cha
thanh
ton
Phiu
chi
VLC
VLP
CCDC
Lng
chnh
Lng
php
Khon
trch
BH
96.000
-
12.000
17.500
15.000
24.000
9.000
1.200
2.000
4.788
2.090
720
-
15.200
18000
24.600
11.408
96.000
29.500
15.000
33.000
3.200
6.878
720
15.200
42.600
11.408
Ghi ch:
- CCDC xut dng tr gi thc t 15 tr, trong loi phn b 1ln l 3tr, s
cn li c phn b trong 5 thng, bt u t thng sau.
- Ct ho n mua ngoi cha thanh ton v ct phiu chi c phn nh theo
gi cha c thu GTGT, thu GTGT 10%. Ha n mua ngoi cha thanh ton 18
tr l mua vt liu chnh dng trc tip cho SXSP
2) Theo bo co PXSX:
- Vt liu chnh cn tha ti xng ngy 28/02/2003 tr gi 7,5 tr v ngy
31/03/2003 tr gi 9 tr.
- Nhp kho 1.000 spA hon thnh, cn 200spdd, t l hon thnh 50%.
- Trong tng s chi ph SXC pht sinh trong thng c xc nh c 40% chi
ph SXC c nh v 60% chi ph SXC bin i. Mc sn xut theo cng sut bnh
thng 1200sp/thng
- Ph liu thu hi nhp kho c nh gi 1.270.000. DN Huy nh gi
SPDD theo PP c lng sp hon thnh tng ng. Cho bit ch c VLC l c
b ngay t u SX, cc CP cn li pht sinh theo tin hon thnh SP.
Yu cu: Tnh gi thnh n v spA. Lp phiu tnh gi thnh spA
BI LM:
BI 9. (vt: 1.000)
(1)
N TK621
C TK152C
C TK152P
108.000
96.000.
12.000
-Trang 14-
(2)
N TK622
29.508
C TK334
24.000
C TK338
4.788
C TK335
720
(3)
N TK627
84.798
C TK152P
17.500
C TK153
3.000
C TK334
11.000
C TK338
2.090
C TK214
15.200
C TK331
24.600
C TK111
11.408
(4)
N TK142
12.000
C TK153
12.000
(5)
N TK621
18.000
N TK133
1.800
C TK111
19.800
(6)
N TK133
2.460
C TK111
2.460
Chi ph sn xut chung

Chi ph sn xut chung bin i = 84.798 x 60% = 50.878,8 ng
Chi ph sn xut chung c nh = 84.798 x 40% = 33.919,2 ng
Chi ph sn xut chung c nh c phn b vo chi ph ch bin trong
k
x 1.000 = 28.266 ng
Tng chi ph SXC phn b tnh vo CP ch bin

50.778,8 + 28.266 = 79.144,8 ng
S cn li c tnh vo GVHB trong k = 5.653,2 ng

DC(VLC) =
x 200 = 20.250 ng
DC(VLP) =
x 200x50% = 1.327 ng
DC(NCTT) =
x 200x50% = 7.531,1 ng
Chi ph sn xut DDCK = 2.960,9 + 7.531,1 + 21.577 = 32.069 ng

Tng Zspht = 18.356 + 233.152,8 32.609 1.270 = 218.169,8 ng
-Trang 15-
ZTT n v sp = 218.169,8/1.000 = 218,1698 ng/sp

PHIU TNH GI THNH SN PHM
Loi sp: SpA
Khon mc
CPSXDDTK
DC
Gi tr
PL
Tng Z
Z v
CPNVLTT
11.597
124.500
21.577
1.270
113.250
113,25
CPNCTT
3.062
29.508
2.960,9
29.609,1
29,6091
CPSXC
3.697
79.144,8
7.531,1
75.310,7
75,3107
Cng
18.356
233.152,8
32.069
1.270
218.169,8
218,1698
BI 10: DN Tng sxspA ng thi thu c sn phm ph X, c tnh hnh nh

sau:
- Chi ph sn xut d dang u thng: 10 tr (CPNVLTT).
- Chi ph sn xut pht sinh trong thng gm: NVLTT 108 tr, NCTT l 19,4
tr, CPSXC l 20,3 tr.
- Kt qu thu c 80 sp hon thnh, cn 20 spdd vi mc hon thnh
40%. ng thi thu c 10 spX vi gi bn cha thu 10,5 tr, li nhun nh
mc 5%, trong gi vn c tnh CPNVLTT 70%, CPNCTT l 14%, CPSXC l
16%. Bit VLC tha ti xng l 1.000.000, VLC, VLP b ngay t u SX, cc
chi ph khc s dng theo mc sx, nh gi SPDDCK theo CPVLTT
Yu cu: Tnh gi thnh spA
BI LM:
Gi x l gi tr sn phm ph
Ta c: x + 5%x = 10,5 x = 10, trong
+ 70% chi ph NVLTT: 70% * 10 = 7
+ 14% chi ph NCTT: 14% * 10 = 1,4
+ 16% chi ph SXC: 16% * 10 = 1,6
nh gi spddck theo CPNVLTT
Dc =
x 20
BI 11: DN Hng c mt PXSX chnh sn xut ra 3 loi sp A, B, C, trong thng c

tnh hnh nh sau:
-Trang 16-
- Chi ph sn xut pht sinh trong thng: 111,9 tr

- Kt qu thu c 5.600 spA, 2.000 spB, 3.000 spC
- Chi ph sn xut d dang cui k 28/02 l 1,412 tr, chi ph SXSPDD ngy
31/03 l 1,34 tr. H s tnh gi thnh spA = 1, spB = 1,2, spC = 2.
Yu cu: Tnh gi thnh n v ca tng loi sn phm
BI LM:
+ Tng s lng sp chun = (5.600*1) + (2.000*1,2) + (3.000*2) = 14.000sp
+ Tng gi thnh thc t sp chun = 1.412.000+111.900.0001.340.000=111.972.000
+ Gi thnh n v sp chun=111.972.000/14.000=7.998/sp
+ Tng ZttspA=5.600*1*7.998=44.788.800ZvspA = 7.998/sp
+ Tng ZttspB=2.000*1,2*7.998=19.195.200ZvspA = 9.597,6/sp
+ Tng ZttspC=3.000*2*7.998=47.988.000ZvspA = 15.996/sp
BI 12: X nghip B trong cng quy trnh cng ngh sx s dng cng mt lng
nguyn vt liu v lao ng, thu c 3 loi sp chnh khc nhau l M, N, P. i
tng k ton chi ph sn xut l quy trnh cng ngh, i tng tnh gi thnh l
tng loi sp chnh M, N, P
- S d ngy 30/09/2003 ca TK154 l 6.982.800 (VLC l 4.450.000, VLP
l 480.000, CPNCTT l 892.800, CPSXC l 1.160.000
1) Theo s chi tit CPSX:
- Vt liu chnh dng sxsp: 48.110.000
- Vt liu ph dng sxsp: 13.190.000
- Tin lng CNSX: 26.360.000
- Trch BHXH, BHYT, KPC ca CNSX: 5.008.400
- CPSXC: 34.648.000
2) Bo co kt qu sn xut caPXSX:
- Nhp kho 1.000 spM, 1.500 spN, 1.800 spP, cn 200 spM, 100 spN, 200 spP
d dang vi mc hon thnh 40%, c nh gi theo ULSPHTT
3) Ti liu b sung:
H s tnh Z ca spM l 1,2, ca spN l 1, ca spP l 1,4. Ch c VLC b
vo t u chu k sx, cn cc chi ph khc pht sinh theo tin hon thnh sp
Yu cu: Tnh Z n v sp M, N, P
BI LM: (VT: 1.000 ng)
Tp hp cpsx pht sinh trong k
N TK154
125.107,2
-Trang 17-
C TK621
61.300
C TK622
32.159,2
C TK627
31.648
Chi ph sn xut d dang cui k

DC(VLC)=
5.880
DC(VLP)=
*620*40% = 620
DC(NCTT)=
*620*40% = 1.499,7
DC(NCTT)=
*620*40% = 1.479,8
Tng gi tr spdd cui k = 9.178,87

+ Tng s lng sp chun = 1.000*1,2+1.500*1+1.800*1,4 = 5.220sp
+ Tng gi thnh thc t ca sp chun = 6.982,8+125.107,2-9.178,87 =
122.911,130
Gi thnh n v sp chun = 122.911,130/5.220 = 23,546 ng/sp
Tng gi thnh sp M = 1.000*1,2*23,546=28.225,2
Gi thnh n v sp M = 28.225,2
Tng gi thnh sp N = 1.500*1*23,546 = 35.319
Gi thnh n v sp N = 23,546
Tng gi thnh sp P = 1.800*1,4*23,546 = 59.335,920
Gi thnh n v sp P = 32,9644
BI 13: DN Thnh sn xut spA bao gm 3 quy cch A1, A2, A3, trong thng
03/2004 c tnh hnh nh sau:
- Chi ph sn xut pht sinh trong thng l 10.442.000
- CPSXDD 28/02 l 1.460.000, CPSXDD ngy 31/03 l 1.390.000
-Trang 18-
- Kt qu thu c 20 spA1, 24 spA2, 15 spA3. Cho bit ZKH A1 l

200.000/sp, A2 l 160.000/sp, A3 l 256.000/sp
Yu cu: Tnh Z thc t ca tng sn phm
BI LM:
+ Tng ZTT ca nhm spA = 10.442.000+1.460.000-1.390.000 = 10.512.000
+ Tng ZKH ca nhm spA = (20*200.000) + (24*160.000) + (15*256.000) =
11.680.000
+ T l =
* 100% = 90%
+ Tng Z spA1 = 0,9 * 200.000 * 20 = 3.600.000 Zv = 180.000/sp

+ Tng Z spA2 = 0,9 * 160.000 * 24 = 3.456.000 Zv = 144.000/sp
+ Tng Z spA3 = 0,9 * 256.000 * 15 = 3.456.000 Zv = 230.400/sp
BI 14: DNSX A c 2PXSX ph tr l PX in v PXSC. Trong thng 09/2003 c
ti liu v hot ng ph tr nh sau:
1) Chi ph sn xut pht sinh trong thng 09/2003. VT: ng
Loi chi ph
+ Chi ph NVL trc tip
+ Chi ph NCTT
+ Chi ph SXC
Tng cng
PX in
9.100.000
2.500.000
2.900.000
14.500.000
PX sa cha
5.200.000
2.000.000
1.930.000
9.130.000
2) Tnh hnh v kt qu sn xut trong k:

- PX in: sx c 15.500 Kwh, trong cung cp cho PXSC 1.000Kwh, PX
SX chnh 10.500Kwh, BPBH 1.500Kwh, b phn QLDN 2.000kwh v t dng
500Kwh
- PX sa cha: thc hin c 600h cng sa cha, trong sa cha TSC
ca PX in l 70h cng, sa cha TSC ca PXSX chnh l 450h, sa cha TSC
cho bn ngoi 50h v SC TSC cho chnh PXSXSC: 30h. Cn mt s cng vic
SCDD cui thng c c tnh theo gi tr vt liu chnh l 1.200.000.
Cho bit: Chi ph SXDD u thng 09/2003 ca PXSC: 745.000
Yu cu: Xc nh gi tr lao v cung cp ln nhau theo 3 phng php trn. Tnh
ton v phn b Z thc t ca PXSC v PX in cho cc i tng s dng c lin
quan
Ghi ch: Trng hp xc nh gi thnh lao v cung cp ln nhau theo Z k hoch
th Z k hoch 1Kwh in l 1.000 v ZKH 1h cng SC l 16.000
BI LM:
a. Theo chi ph sn xut nh mc
- Chi ph sn xut in cung cp cho sa cha=1.000*1.000=1.000.000
-Trang 19-
- Chi ph sn xut sa cha cung cp cho in = 70*16.000 = 1.120.000

- Tng chi ph sn xut trong thng ca PX in: 14.500.000
ZTT (in) =
= 1.044,3/Kwh
= 17.110/gi
ZTT (SC) =
cng
N TK627
10.965.150
N TK627 7.699.500
N TK641
1.566.450
N TK632
N TK642
8.555.000
2.088.600
C TK154
855.500
C TK154SC
14.620.000
S ti khon:
TK 154(SC)
TK 154()
SD: 0
621) 9.100
10.965,15(627)
1.566,45(641)
621) 5.200
7.699,5(627)
855,5(632)
622) 2.000
622) 2.500
627) 1.930
627) 2.900
2.088,6(642)
154SC)1.120 1.000 (154SC)
15.620
SD: 745
15.620
1.120(154SC)
154)1.000
10.130
9.675
SD: 1.200
SD: 0
b. Theo chi ph sn xut ban u: (vt: 1.000)

- Chi ph sn xut n v in cung cp cho SC:
* 1.000 = 966,67
- Chi ph sn xut in cung cp cho SC: 966,67 * 1.000 = 966.670

- Chi ph sn xut n v SC cung cp cho in:
17.324,5614
-Trang 20-
*1.000 =
- Chi ph sn xut sa cha cung cp cho in: 17.324,5614 * 70 =

1.212.719,298
ZTT in =
= 1.053,2892 /kwh
= 16.857,9 /gi
ZTT SC =
cng
N TK 627
11.059.536,6
N TK 627 7.586.055
N TK 641
1.579.933,8
N TK 632 842.895
N TK 642
2.016.578,4
C TK154
C TK154SC 8.428.950
14.746.048,8
S ti khon
TK 154()
SD: 0
621) 9.100
TK 154(SC)
11.059,5366(627)
SD: 745
11.579,9388(641)
621) 5.200
622) 2.500
622) 2.000
627) 2.900
627) 1.930
2.106,5784(642)
154SC)1.212,719298 966,67(154SC)
15.712.718
7.586,055(627)
842,895(632)
1.212,719298(154)
154)966,67
10.096,67
15.712.718
SD: 1.200
SD: 0
c. Theo phng php i s:(vt: 1.000)

Gi x l cpsx thc t n v sn phm ca in
y l cpsx thc t n v sn phm ca SC
Vi a = 14.500; b=1.000; c=15.000; m=9.130; k=70; t=570
Ta lp c hpt:
-Trang 21-
9.641,669298
Chi ph sn xut in cung cp cho sa cha: 1000*1,050=1.050

Chi ph sn xut sa cha cung cp cho in: 17,86*70=1.250
ZTT (in) =
* 1.000 = 1.050/Kwh
*1.000 = 16.949,6/gi cng
ZTT (SC) =
N TK627
11.025
N TK627
7.627,32
N TK641
1.575
N TK632
847,480
N TK642
2.100
C TK154SC
C TK154
14.700
TK 154(SC)
TK 154()
SD: 0
621) 9.100
SD: 745
11.025(627)
621) 5.200
1.575(641)
622) 2.500
622) 2.000
627) 2.900
627) 1.930
2.100(642)
154SC)1.250 1.050 (154SC)
15.750
8.474,8
7.627,32(627)
847,480(632
154SC)1.050 1.000 (154SC)

10.180
15.750
9.725
SD: 1.200
SD: 0
BI 15: DN A trong thng c 1ti liu v chi ph sn xut sn phm H nh sau:

Pht sinh
Giai on
1
2
3
Cng
NVLTT
NCTT
CPSXC
200.000
200.000
23.500
25.800
29.000
78.300
47.000
43.000
43.500
133.500
nh gi SPDDCK theo ULHTT.

-Trang 22-
Sn
phm
hon
thnh
90
80
65
235
Sn phm d dang
Slng
T l %
10
10
15
35
40
60
50
Yu cu:
1) Tnh Z SPHT theo phng n c tnh Z bn thnh phm
2) Tnh Z SPHT theo phng n khng c tnh Z bn thnh phm.
BI LM:
a. Theo phng n c tnh Z BTP
TK 154(I)
Giai on 1: nh gi spdd cui k G1
DC (VLTT)=
SD: 0
* 10 = 20.000
621)200.000
DC (NCTT)=
* 10*40% = 1.000
622) 23.500
247.500(154II)
627) 47.000
DC (SXC)=
* 10*40% = 2.000
270.500
247.500
SD: 23.000
Tng DC = 20.000 + 1.000 + 2.000 = 23.000
Tng ZBTP1 = 0+270.500-23.000 = 247.500
Gi thnh n v BTP1 = 247.500/90 = 2.750/sp
Phiu tnh gi thnh sn phm
Loi sp: BTP 1
Thng 01
Khon mc
CPP/STK
Dc
Tng ZBTP1
Zv
Chuyn
G2
CPNVLTT
200.000
20.000
180.000
2.000
180.000
CPNCTT
23.500
1.000
22.500
250
22.500
CPSXC
47.000
2.000
45.000
500
45.000
Cng
270.500
23.000
247.500
2.750
247.500

TK 154(II)
SD: 0
154I)247.500
-Trang 23-
DC (VLTT)=
* 10 = 20.000
622) 25.800
284.000(154III)
627) 43.000
DC (NCTT)=
10+
316.300
*10*60%
284.000
SD: 32.300
= 4.300
DC (SXC)=
* 10+
*10*60%
= 8.000
Tng DC = 32.300
Tng ZBTP2 = 247.500+25.800+43.000-32.300=284.000
Gi thnh n v BTP2 = 284.000/80=3.550/sp
Loi sp: BTP 2
Thng 01
CPP/STK
Khon mc
Dc
BTP H2
BTP1
G2
BTP1
G2
Tng Z
Zv
Chuyn G3
CPNVLTT
180.000
20.000
160.000
2.000
160.000
CPNCTT
22.500
25.800
2.500
1.800
44.000
550
44.000
CPSXC
45.000
43.000
5.000
3.000
80.000
1.000
80.000
Cng
247.500
68.800
27.500
4.800
284.000
3.550
284.000
Giai on 3. nh gi spdd cui k

DC (VLTT)=15*2.000=30.000
DC (NCTT)=
DC (SXC)=
* 15+
* 15+
*15*50% = 8.250 + 3.000 = 11.250

*15*50% = 19.500
Tng DC = 60.750
Tng Z = 284.000 + 29.000 + 43.500 60.750 = 295.750
-Trang 24-
Gi thnh n v = 295.750/65 =4.550/sp

Loi sp: TP H
Thng 01
CPP/STK
Khon mc
Dc
TP
D
BTP2
Trong k
BTP2
Trong k
Tng Z
Zv
CPNVLTT
160.000
30.000
130.000
2.000
CPNCTT
44.000
29.000
8.250
3.000
61.750
950
CPSXC
80.000
43.500
15.000
4.500
104.000
1.600
Cng
284.000
72.500
53.250
7.500
295.750
4.550
b. Tnh Z spht theo phng n khng c tnh Z BTP

- Chi ph sx giai on 1 trong 65 spht
(VLTT)=
(NCTT)=
(SXC)=
* 65 = 130.000 (SD: 70.000)

* 65 = 16.250 (SD: 7.250)
* 65 = 32.500 (SD: 14.500)
Tng cpsx g 1 trong 65 spht = 178.750 (SD: 91.750)

(VLTT)= 0
(NCTT)=
(SXC)=
* 65 = 19.500 (SD: 6.300)

* 65 = 32.500 (SD: 10.500)

(VLTT)= 0
(NCTT)=
* 65 = 26.000 (SD: 3.000)
-Trang 25-
(SXC)=
* 65 = 39.000 (SD: 4.500)
Tng cpsx g3trong 65 spht = 65.000 (SD: 7.500)

Phiu tnh Z sn phm
Loi sp: spH
Thng 01
Khon mc
Cpsx g1
Cpsx g2
Cpsx g3
Tng Z
Zv
CPNVLTT
130.000
130.000
2.000
CPNCTT
16.250
19.500
26.000
61.750
950
CPSXC
32.500
32.500
39.000
104.000
1.600
Cng
178.750
52.000
65.000
295.750
4.550
BI 16: DN A trong thng c 2 ti liu v chi ph sn xut sn xut spH nh sau:

- Chi ph SXDDK: da vo bi 15
- Chi ph sn xut pht sinh trong thng 02 (vt: ng)
Pht sinh
Giai on
1
2
3
Cng
NVLTT
NCTT
CPSXC
300.000
300.000
33.750
37.200
41.200
112.150
67.500
62.000
61.800
191.300
Sn
phm
hon
thnh
130
120
100
350
Sn phm d dang
Slng
T l %
30
20
35
85
30
50
30
nh gi SPDDCK theo ULHTT

Yu cu: 1. Tnh Z SPHT theo phng n c tnh Z bn thnh phm
2. Tnh Z SPHT theo phng n khng c tnh Z bn thnh phm
BI LM:
DC (VLTT)=
* 30 = 60.000
TK 154(I)
SD: 23.000
-Trang 26-
DC (NCTT)=
* 30*30% = 2.250
621)300.000
622) 33.750
DC (SXC)=
357.500(154II)
* 30*30% = 4.500
627) 67.500
Tng DC = 60.000+2.250+4.500 = 66.750
401.250
Tng ZBTP1 = 23.000 + 401.250 66.750 =

357.500
357.500
SD: 66.750
Gi thnh n v BTP1 = 2.750/sp

Loi sp: BTP 1
Khon mc
CPP/STK
Dc
Tng ZBTP1
Zv
Chuyn
G2
CPNVLTT
20.000
300.000
60.000
260.000
2.000
260.000
CPNCTT
1.000
33.750
2.250
32.500
250
32.500
CPSXC
2.000
67.500
4.500
65.000
500
65.000
Cng
23.000
401.250
66.750
357.500
2.750
357.500

DC (VLTT)=
* 20 = 40.000
TK 154(II)
SD: 32.300
154I)357.500
DC
622) 37.200
426.000(154III)
(NCTT)=
627) 62.000
456.700
DC(SXC)=
*20+
SD: 63.000
10
=10.000 + 5.000 = 15.000

Tng DC = 63.000
Tng ZBTP2 = 32.300 + 357.500 + 99.200 - 63.000=426.000
-Trang 27-
426.000
Gi thnh n v BTP2 = 426.000/120=3.550/sp

Loi sp: BTP 2
CPP/STK
Khon mc
D
BTP1
CPNVLTT
Dc
BTP H2
Chuyn G3
G2
BTP1
G2
Tng Z
Zv
40.000
240.000
2.000
240.000
66.000
20.000 260.000
CPNCTT
4.300
32.500
37.200
5.000
3.000
66.000
550
CPSXC
8.000
65.000
62.000
10.000
5.000
120.000
1.000
120.000
32.300 357.500
99.200
55.000
8.000
426.000
3.550
426.000
Cng

DC (VLTT)=
* 35=70.000
DC (NCTT)=
* 35+
*35*30%
= 19.250 + 4.200 = 23.450

DC (SXC)=
* 35+
*35*30%
= 35.000 + 6.300 = 41.300

Tng DC = 134.750
Tng Z = 60.750 + 426.000 + 41.200 + 61.800 134.750 = 455.000
Gi thnh n v = 455.000/100 = 4.550/sp
Loi sp: TP H
Thng 02
CPP/STK
Khon mc
CPNVLTT
Dc
TP
D
30.000
BTP2
Trong k
BTP2
Trong k
Tng Z
Zv
240.000
70.000
200.000
2.000
-Trang 28-
CPNCTT
11.250
66.000
41.200
19.250
4.200
95.000
950
CPSXC
19.500
120.000
61.800
35.000
6.300
160.000
1.600
Cng
60.750
426.000
103.000
124.250
10.500
455.000
4.550

* 100 = 200.000
(VLTT)=
* 100 = 25.000
(NCTT)=
* 100 = 50.000
(SXC)=
Tng cpsx g 1 trong 100 spht = 275.000

(VLTT)= 0
* 100 = 30.000
(NCTT)=
* 100 = 50.000
(SXC)=
Tng cpsx g 2 trong 100 spht = 80.000

(VLTT)= 0
(NCTT)=
(SXC)=
* 100 = 40.000
*100 = 60.000
Tng cpsx g3trong 100 spht = 100.000

Phiu tnh Z sn phm
Loi sp: spH
Thng 02
Khon mc
Cpsx g1
Cpsx g2
Cpsx g3
-Trang 29-
Tng Z
Zv
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
1.600
Cng
275.000
80.000
100.000
455.000
4.550
BI 17: Mt DN c 2 PXSX sn phm A theo kiu dy chuyn, hch ton HTK

theo PP k khai thng xuyn, chi ph pht sinh trong k c tp hp nh sau:
VT: 1.000
Chi ph
152
VLC
152
VLP
111
153
Ni sdng
1. Sn xut
SP
+ PX1
+ PX2
2. Qun l PX
+ PX1
+ PX2
22.00
0
-
4.000
5.000
100
200
200
300
BHX
H
50
70
40
20
Khc
100
200
11
2
331
in
214
142
334
335
30
0
40
0
500
400
4.000
2.000
500
700
125
200
2.000
2.000
500
600
700
-
Yu cu:
1) nh khon tnh hnh trn v ghi vo cc ti khon lin quan
2) Tnh gi thnh sn phm ca DN theo phng php phn bc c tnh Z bn
thnh phm bit rng:
- BHXH, BHYT, KPC tnh theo t l tin lng
- PX (1) lm ra 4.500 BTP chuyn PX (2) cn 1.000 SPDDCK tr gi theo
VLC
- PX (2) lm ra 4.000 thnh phm, cn li SPDDCK tr gi theo bn thnh
phm PX(1)
3) Lp bng tnh gi thnh sp(A)
BI LM:
1. nh khon cc nghip v kinh t pht sinh:
(1)
N TK621 (PX1)
26.000
C TK152C
22.000
C TK152P
4.000
(2)
N TK338 (PX1;2) 180
C TK111
180
(3)
N TK627 (PX1;2) 6.000
C TK214(PX1)
4.000
-Trang 30-
C TK214(PX2)
2.000
(4)
N TK621(PX1;2) 9.000
C TK152(P)
9.000
(5)
N TK622(PX1) 2.000
N TK622(PX2) 2.000
C TK334
4.000
(6)
N TK622(PX1) 440
N TK622(PX2) 440
C TK338
880
(7)
N TK627(PX1) 3.135
N TK627(PX2)
C TK152(P)
100
C TK152P
C TK153
200
C TK153
C TK111
100
C TK111
C TK112
300
C TK112
C TK331
500
C TK331
C TK214
500
C TK214
C TK142
125
C TK142
C TK334
500
C TK334
C TK338
110
C TK338
C TK335
700
2. Tnh gi thnh sn phm
Theo phng php c tnh Z BTP
Phn xng 1:
3.132
200
300
200
400
400
700
200
600
132
*1.000 = 4.000.000
+ Tr gi spdd =
+ Tng gi thnh bn thnh phm = 35.575.000 4.000.000 = 31.575.000

Bng tnh gi thnh BTP PX1 (vt: 1.000)
Khon mc
Cp p/s
Tr gi spdd
Z BTP
Zv BTP
CPNVLTT
26.000
4.000
22.000
4.888,89
CPNCTT
2.440
2.440
542,22
CPSXC
7.135
7.135
1.585,56
Tng cng
35.575
4.000
31.575
7.016,67
Phn xng 2
+ Tr gi spdd = (31.575.000/4.500)*500 = 3.508.333,33
-Trang 31-
+ Gi BTP = 44.147.000 3.508.333,33 = 40.638.666,67

Bng tnh gi thnh BTP PX2 (vt: 1.000)
Khon mc
Cpp/s
Z BTP PX1
Tng CP
Tr gi spdd
Z BTP
Zv BTP
CPNVLTT
5.000
22.000
27.000
2.444,445
24.555,555
6,13889
CPNCTT
2.440
2.440
4.880
271,111
4.608,889
1,15222
CPSXC
5.132
7.135
12.267
792,777
11.474,223
2,8685
Cng
12.572
31.575
44.147
3.508,333
40.683,66667
10,1595
Theo phng php phn bc khng c tnh Z

BTP
+ Chi ph PX1 cho 4.000 thnh phm
*4.000 = 28.066.666,67
+ Chi ph PX2 cho 4.000 thnh phm: 12.572.000 0 = 12.572.000
+ Gi TP: 12.572.000 + 28.066.666,67 = 40.638.666,67
BI 18: Ti DNSX spA quy trnh cng ngh tri qua 3 bc ch bin mi giai
on u khng c SPDD u k. DN hch ton thng xuyn HTK, chi ph sn
xut trong thng c tp hp trong bng sau:(n v tnh: 1.000)
Khon mc chi ph
CP nguyn vt liu trc
tip
CP nhn cng trc tip
CP sn xut chung
PX1
PX2
PX3
540.000.000
79.800.000
57.000.000
9.700.000
4.850.000
12.225.000
8.150.000
Kt qu sn xut trong thng nh sau:

- PX1: sn xut ra 100 bn thnh phm chuyn PX2, cn 20 SPDDCK mc
70%
- PX2: sn xut ra 85 bn thnh phm, chuyn PX3, cn 15 SPDD mc
80%
- PX3: sn xut ra 78 thnh phm nhp kho, cn 7 SPDD mc 50%
Yu cu:
1) Tnh Z sp theo 2 pp (kt chuyn tun t, kt chuyn song song)
2) Lp bng tnh Z sp.
BI LM: (VT: 1.000 NG)
-Trang 32-
a. Phng php kt chuyn tun t:

PHN XNG 1
DC(VLTT)=
* 20 = 90.000
*20*70% = 9.800
DC(NCTT) =
*20*70% = 7.000
DC(SXC) =
BNG TNH GI THNH BTP PX1

Khon mc
CPP/STK
Dc
Tng ZBTP1
Zv
Chuyn
PX2
CPNVLTT
540.000
90.000
450.000
4.500
450.000
CPNCTT
79.800
9.800
70.000
700
70.000
CPSXC
57.000
7.000
50.000
500
50.000
676.800
106.800
570.000
5.700
570.000
Cng
PHN XNG 2
DC(VLTT)= 4.500 * 15 = 67.500
*15*80% = 10.500 + 1.200 = 11.700
DC(NCTT) =700*15+
*15*80% = 7.500 + 600 = 8.100
DC(SXC) =500*15+
BNG TNH GI THNH BTP PX2

CPP/STK
Khon mc
Dc
BTP H2
Chuyn PX3
BTP1
G2
BTP1
G2
Tng Z
Zv
CPNVLTT
450.000
67.500
382.500
4.500
382.500
CPNCTT
70.000
9.700
10.500
1.200
68.000
800
68.000
CPSXC
50.000
4.850
7.500
600
46.750
550
46.750
570.000
14.550
85.500
1.800
497.250
5.850
497.250
Cng
PHN XNG 3
DC(VLTT)= 4.500 * 7 = 31.500
-Trang 33-
DC(NCTT) =800*7+
*7*50%=5.600 + 525 = 6.125
DC(SXC) =550*7+
*7*50% = 3.850 + 350 = 4.200

BNG TNH Z BTP PX3
CPP/STK
Khon mc
Dc
TP
D
BTP2
Trong k
BTP2
Trong k
Tng Z
Zv
CPNVLTT
382.500
31.500
351.500
4.500
CPNCTT
68.000
12.225
5.600
525
74.100
950
CPSXC
46.750
8.150
3.850
350
50.700
650
497.250
20.375
40.950
875
475.800
6.100
Cng
b. Tnh Z theo PP kt chuyn song song

PX1: DC kt chuyn tng t nh phng n (a)
Chi ph sn xut PX1 trong 78 spht
NVLTT = (450.000/100)x78 = 351.000
NCTT = (70.000/100) x 78 = 54.600
SXC = (50.000/100) * 78 = 39.000
Chi ph sn xut g1 trong 78 spht: 444.600
PX2:
DC(VLTT)= 0
DC(NCTT) =
DC(SXC) =
*15*80% = 1.200
*15*80% = 600
Chi ph sn xut g2 trong 78 spht

NVLTT = 0
(NCTT) =
(SXC) =
*78 = 7.800
*78 = 3.900
-Trang 34-
Chi ph sn xut g2 trong 78 spht: 11.700

PX3:
DC(VLTT)= 0
DC(NCTT) =
*7*50% = 525
DC(SXC) =
*7*50% = 350
Chi ph sn xut g3 trong 78 spht

NVLTT = 0
NCTT= 12.225 525 = 11.700
SXC =8.150 350 =7.800
Bng tnh Z thnh phm

CPSX
PX3
Tng Z
Zv
351.000
4.500
54.600
7.800
11.700
74.100
950
CPSXC
39.000
3.900
7.800
50.700
650
Cng
444.600
11.700
19.500
475.800
6.100
Khon mc
CPSXPX1 CPSXPX2
CPNVLTT
351.000
CPNCTT
BI 19: Ti 1DN hch ton thng xuyn hng tn kho, c quy trnh cng ngh
ch to sn phm phc tp theo kiu dy chuyn, sxsp tri qua 3PX. Trong thng
DN sxsp R. C cc ti liu lin quan n sp nh sau:
1) Tr gi spdd u thng: (vt: 1.000)
Phn xng III
PX II
Khon mc
CP
NVL trc tip
NC trc tip
Sx chung
Cng
PX I
BTP
PX I
Chi ph
PX II
Tng
cng
BTP
PX II
Chi ph
PX III
Tng
cng
45.000
630
420
46.050
15.000
300
200
15.500
60
40
100
15.000
360
240
15.600
30.000
750
500
31.250
75
50
125
30.000
825
550
31.375
2) Chi ph sx pht sinh trong thng: (vt: 1.000)

-Trang 35-
Khon mc chi ph
+ Nguyn vt liu trc
tip
+ Nhn cng trc tip
+ Sn xut chung
Cng
PX I
PX II
PX III
405.000
8.130
5.420
1.905
1.270
1.837.5
1.225
418.550
3.175
3.062,5
3) Kt qu sn xut trong thng nh sau:

- PX I: sx ra 130 BTP chuyn qua cho PX II, cn lai 20 SPDD mc hon
thnh 80%
- PX II: sx ra 125 BTP chun sang PX III, cn li 10 SPDD mc hon
thnh 60%
- PX III: sx ra 120 sp nhp kho, cn li 15 SPDD mc hon thnh 50%
Yu cu: 1. Tnh Z sn phm R theo pp phn bc c tnh ZBTP
2. Lp bng tnh Z sp
BI LM:
PX1:
DC(VLTT) =
*20 = 60.000
DC(NCTT) =
*20*80% = 960
DC(SXC) =
*20*80% = 640
Bng tnh Z BTP PX1 (vt: 1.000)
Khon mc
CPP/STK
Dc
Tng ZBTP1
Zv
Chuyn
G2
CPNVLTT
45.000
405.000
60.000
390.000
3.000
390.000
CPNCTT
630
8.130
960
7.800
60
7.800
CPSXC
420
5.420
640
5.200
40
5.200
Cng
46.050
418.550
61.600
403.000
3.100
403.000
PX2
DC(VLTT) =
DC(NCTT) =
*10 = 30.000
*10 +
*10*60% = 600+90=690
-Trang 36-
DC(SXC) =
*10 +
*10*60% =400 + 60 = 460
Tng DC = 31.150
Tng Z BTP2 = 403.000 + 15.500 +100 + 3.175 -31.150 = 390.625
Bng tnh Z BTP PX2 (vt: 1.000)
D
CPP/STK
Khon mc
Dc
BTP H2
Chuyn G3
BTP1
G2
BTP1
G2
Tng Z
Zv
CPNVLTT
15.000
390.000
30.000
375.000
3.000
CPNCTT
300
60
7.800
1.905
600
90
9.375
75
9.375
CPSXC
200
40
5.200
1.270
400
60
6.250
50
6.250
403.000
3.175
31.000
150
390.625
3.125
Cng
15.500 100
375.000
390.625
PX3:
DC(VLTT) =
*15 = 45.000
DC(NCTT) =
*15 +
DC(SXC) =
*15*50% = 1.125 + 112,5 = 1.237,5
*15 +
*15*50% = 750+75=825
Tng DC = 47.062,5
Tng Z BTP2 = 390.625 + 31.250 + 125 +3.062,5 47.062,5 = 378.000
Bng tnh Z TP PX3 (vt: 1.000)
D
CPP/STK
Dc
TP
Khon mc
BTP2
TP
BTP2
TP
BTP2
TP
Tng Z
Zv
CPNVLTT
30.000
375.000
45.000
360.000
3.000
CPNCTT
750
75
9.375
1.837,5
1.125
112,5
10.800
90
CPSXC
500
50
6.250
1.225
750
75
7.200
60
Cng
31.250
125
390.625
3.062,5
46.875
187,5
378.000
3.150
BI 20: Cng ty AB c quy trnh cng ngh sx spB tri qua 2 giai on ch bin k
tip nhau. CPNVL trc tip s dng t u quy trnh sn xut tham gia trong sp
-Trang 37-
hon thnh v SPDD cng mc , cc chi ph ch bin khc pht sinh theo mc
sn xut. Trong thng 01 nm X cty c ti liu nh sau:
1. S d u k
- Chi ph SXDD u k giai on 1:
Ch tiu
S lng sp
Mc hon
thnh
Chi ph sn xut
Tng cng
CPNVLTT
CPNCTT
CPSXC
400
560.000
400
100%
400.000
400
40%
95.200
400
40%
64.800
Chi ph SXDD u k giai on 2

Ch tiu
Tng
cng
S lng sp
Mc hon thnh
Chi ph sn xut
500
1.450.00
0
CPNVLTT
G1
G2
500
100%
500.00
0
500
100%
100.000
CPNCTT
G1
G2
500
100%
297.50
0
500
50%
238.000
CPSXC
G1
G2
500
100%
202.50
0
500
50%
112.000
2. Chi ph sn xut thc t pht sinh trong k:

Yu t chi ph
CP NVL chnh v ph
Lng cng nhn sn xut
KPC, BHYT, BHXH
CNSX
Nhin liu
Lng qun l
KPC, BHYT, BHXH qun
l
Khu hao
Chi ph khc bng tin
Tng cng
Giai on 1 (ng)
Giai on 2 (ng)
1.600.000
860.000
163.400
196.600
100.000
19.000
467.000
81.000
360.000
1.520.000
288.800
151.200
200.000
38.000
550.000
62.000
3.847.000
3.170.000
3. Bo co tnh hnh sn xut cc giai on:

- Giai on 1:
+ S lng sp hon thnh chun sang giai on 2 l 1.800 sp
+ S lng SPDD cui giai on 1 l 200 sp vi t l 40%
- Giai on 2:
+ S lng sp hon thnh nhp kho l 2.000sp
+ S lng SPDD cui k l 300sp vi t l 50%
4. n gi phn b chi ph SXC d ton: Giai on 1 l 450/sp, giai on 2
l 448/sp
Yu cu: Tnh Z sp theo 2 phng php
- Phng php bnh qun
-Trang 38-
- Phng php FIFO

BI LM:
Tp hp CP pht sinh trong k (vt: ng)
G1
G2
N TK621 1.600.000
C TK152
N TK621
1.600.000
360.000
C TK152
N TK622 1.023.400
360.000
N TK622 1.808.800
C TK334
860.000
C TK334 1.520.000
C TK338
163.400
C TK338
N TK627 863.600
288.800
N TK627 1.001.200
C TK152
196.600
C TK152
151.200
C TK334
100.000
C TK334
200.000
C TK338
19.000
C TK338
38.000
C TK214
C TK111
550.000
62.000
C TK214
467.000
C TK111
81.000
1.
Phng php bnh qun:
Giai on 1
nh gi SPDDCK
DC(NVLTT) =
DC(NCTT) =
*200 = 200.000
* 200*40% = 47.600
DC(SXC) = 200*40%*405 = 32.400

Tng DC = 200.000 + 47.600 + 32.400 = 280.000
Chi ph sn xut chung phn b cho G1
- 64.800 = 696.600
Tng gi thnh BTP = 560.000 + 3.320.000 280.000 = 3.600.000
-Trang 39-
Z n v = 3.600.000/1.800 = 2.000
- Chi ph sn xut chung chnh lch gia thc t v d ton a vo gi
vn
863.600 696.600 = 167.000
Lp bng tnh gi thnh sn phm
Loi sp: BTP B 1
Thng 01 (vt: 1.000 ng)
DC
Tng Z
Z n
v
Chuyn
g2
1.600
200
1.800
1.800
95,2
1.023,4
47,6
1.071
0,595
1.071
CPSXC
64,8
863,6
167
32,4
729
0,405
729
Cng
560
3.487
167
280
3.600
3.600
Khon mc
CPSXP/ST
K
CPNVLTT
400
CPNCTT
CPSXC tnh vo
GVHB
Giai on 2:
nh gi SPDDCK
DC(NVLTT) =
*300 +
* 300
= 300.000 + 60.000 = 360.000

DC(NCTT) =
* 200*50% = 321.300
*300 +
DC(SXC) = (405*300) + ( 300*50%*448) = 121.500 + 67.200 = 188.700

Tng DC = 360.000 + 321.300 + 188.700 = 870.000
((2.000 + 300*50%) * 448) 112.000 = 851.200

Tng gi thnh sp = 1.450.000 + 3.600.000 + 3.020.000 870.000 = 7.200.000
Z n v = 7.200.000/2.000 = 3.600/sp
-Trang 40-

vn
1.001.200 851.200 = 150.000
Loi sp: TP B
Thng 01 (vt: 1.000 ng)
CPSXDDK
Khon mc
CPPSTK
BTP1
G2
BTP1
G2
CPNVLTT
500
100
1.800
CPNCTT
297,5
238
CPSXC
202,5
Cng
1.000
Tng Z
Z v
360
300
60
2.400
1,2
1.071
1.808,8
178,5
142,8
3.094
1,547
112
729
1.001,2
150
121,5
67,2
1.706
0,853
450
3.600
3.170
150
600
270
7.200
3,6
TK154 (II)
SD:1.450
154II)3.600
632)167
627)863,6
621)360
622)1.808,8
155)7.200
627)1.001,2
632)150
154I)3.600
3.487
Thnh phm
G2
SD:560.00
622)1.023,4
CPSXDDCK
BTP1
TK154 (I)
621)1.600
CPSX
tnh vo
gi vn
3.767
6.770
SD: 280
7.350
SD: 870
2.
Phng php FIFO
Giai on 1:
nh gi SPDDCK
DC(NVLTT) =
DC(NCTT) =
*200*100% = 200.000
* 200*40% = 47.600
DC(SXC) = 200*40%*405 = 32.400

-Trang 41-
Tng DC = 200.000 + 47.600 + 32.400 = 280.000

- 64.800 = 696.600
Tng gi thnh BTP = 560.000 + 3.320.000 280.000 = 3.600.000
Z n v = 3.600.000/1.800 = 2.000
vn
863.600 696.600 = 167.000
Loi sp: BTP B 1
Thng 01 (vt: 1.000 ng)
DC
Tng Z
Z n
v
Chuyn
g2
1.600
200
1.800
1.800
95,2
1.023,4
47,6
1.071
0,595
1.071
CPSXC
64,8
863,6
167
32,4
729
0,405
729
Cng
560
3.487
167
280
3.600
3.600
Khon mc
CPSXP/ST
K
CPNVLTT
400
CPNCTT
CPSXC tnh vo
GVHB
Giai on 2:
nh gi SPDDCK
DC(NVLTT) =
*300*100% +
300*100%
= 300.000 + 60.000 = 360.000

DC(NCTT) =
*300*100% +
*300*50% = 178.500 + 142.800 = 321.300
DC(SXC) = (405*300) + (448+300*50%) = 121.500 + 67.200 = 188.700

Tng DC = 360.000 + 321.300 + 188.700 = 870.000
-Trang 42-
((2.000 + 300*50%) * 448) 112.000 = 851.200

Tng gi thnh sp = 1.450.000 + 3.600.000 + 3.020.000 870.000 = 7.200.000
Z n v = 7.200.000/2.000 = 3.600/sp
vn
= 1.001.200 - 851.200 = 150.000
CPSXDDK
Khon mc
CPPSTK
BTP1
G2
BTP1
G2
CPNVLTT
500
100
1.800
CPNCTT
297,5
238
CPSXC
202,5
Cng
1.000
Thnh phm
G2
Tng Z
Z v
360
300
60
2.400
1,2
1.071
1.808,8
178,5
142,8
3.094
1,547
112
729
1.001,2
150
121,5
67,2
1.706
0,853
450
3.600
3.170
150
600
270
7.200
3,6
TK154 (II)
SD:1.450
SD:560.00
622)1.023,4
CPSXDDCK
BTP1
TK154 (I)
621)1.600
CPSX
tnh vo
gi vn
154II)3.600
632)167
627)863,6
621)360
622)1.808,8
155)7.200
627)1.001,2
632)150
154I)3.600
3.487
3.767
6.770
SD: 280
7.350
SD: 870
BI 21: DN K c quy trnh sn xut phc tp, sxsp A qua 2 giai on ch bin lin
tc, mi PX thc hin 1 giai on. VLC v VLP dng trc tip cho sp c c ngay
t u quy trnh sx G1, G2 nhn c BTP do G1 chuyn sang tip tc
ch bin. V vy, CP pht sinh trong k G2 gm c CPNCTT v CPSXC. Trong
thng 2/2003 c ti liu nh sau:
1) S d u thng 2:
- Giai on 1:
Ch tiu
Tng cng
CPNVLTT
-Trang 43-
CPNCTT
CPSXC
S lng sp
Mc hon
thnh
Chi ph sn xut
300
12.816.000
300
100%
11.100.000
300
40%
816.000
300
40%
900.000
Giai on 2:
Ch tiu
S lng sp
Mc hon
thnh
Chi ph sx
CP NCTT
CPNVLTT G1
chuyn sang
G1
700
100%
25.900.000
700
100%
4.760.000
CP SXC
G2
G1
700
700
30%
100%
1.470.000 5.250.000
G2
700
30%
1.680.000
2) Chi ph SX pht sinh trong thng:

Khon mc chi ph
CPNVLTT
CPNCTT
CPSXC
Cng
Giai on 1
307.100.000
55.624.000
65.150.000
427.874.000
Giai on 2
55.870.000
71.485.000
130.355.000
3) Bo co ca PXSX:
- PX1: Trong k sx c 8.000sp chuyn ht sang PX2 tip tc ch bin, 600
SPDD mc hon thnh 50%
- PX2: SX nhp kho 8.500 sp, 200 SPDD mc hon thnh 60%
Yu cu: Tnh Z bn thnh phm v thnh phm theo 2 PP xc nh SL hon thnh
tng ng l PP bnh qun v FIFO, bit CPSXC phn b G1 l 61,35tr, G2
l 67,28tr
BI LM:
1. Phng php bnh qun:
Giai on 1:
nh gi SPDDCK
DC(NVLTT) =
DC(NCTT) =
*600 = 22.200.000
*600*50% = 2.040.000
Gi X l n gi CPSXC d ton phn b cho G1

Ta c: (8.000+600*50%)X - 9000.000 = 61.350.000
X = 7.500/sp
DC(SXC) = 600*50%*7.500 = 2.250.000
-Trang 44-
Tng DC = 22.200.000 + 2.040.000 + 2.250.000 = 26.490.000

Tng gi thnh BTP = 12.816.000 + 424.074.000 26.490.000 = 410.400.000
Z n v = 410.400.000/8.000 = 51.300
vn
= 65.150.000 61.350.000 = 3.800.000
Loi sp: BTP B 1
Thng 02 (vt: 1.000 ng)
DC
Tng Z
Z n v
Chuyn
g2
307.100
22.200
296.000
37
296.000
816
55.624
2.040
54.400
6,8
54.400
CPSXC
900
65.150
3.800
2.250
60.000
7,5
60.000
Cng
12.816
427.874
3.800
26.490
410.400
51,3
410.400
Khon mc
CPSXP/STK
CPNVLTT
11.100
CPNCTT
CPSXC tnh
vo GVHB
Giai on 2:
nh gi SPDDCK
DC(NVLTT) =
DC(NCTT) =
*200 = 7.400.000
*200 +
* 200*60%
=1.360.000 + 840.000 = 2.200.000

Gi Y l n gi CPSXC d ton phn b cho G2
Ta c: (8.500 + 200*60%)Y 1.680.000 = 67.280.000
Y = 8.000/sp
DC(SXC) = (200*7.500) + ( 200*60%*8.000) = 1.500.000 + 960.000 = 2.460.000
Tng DC = 7.400.000 + 2.200.000 + 2.460.000 = 12.060.000
Tng Zsp =39.060.000 + 410.400.000 + 126.150.000 12.060.000 = 563.550.000
-Trang 45-
Z n v = 563.550.000/8.500 = 66.300/sp
vn
= 71.485.000 67.280.000 = 4.205.000
Loi sp: TP B
Thng 02 (vt: 1.000 ng)
CPSXDDK
Khon mc
CPPSTK
BTP1
G2
BTP1
G2
CPNVLTT
25.900
296.000
CPNCTT
4.760
1.470
CPSXC
5.250
Cng
35.190
CPSX
tnh vo
gi vn
CPSXDDCK
BTP1
G2
Tng Z
Z v
7.400
314.500
37
54.400
58.870
1.360
840
117.300
13,8
1.680
60.000
71.485
4.205
1.500
960
131.750
15,5
3.150
410.000
130.355
4.205
10.260
1.800
563.550
66,3
(vt: 1.000)
TK154 (II)
TK154 (I)
SD:39.060
SD:560.00
621)307.100
154II)410.400
622)55.624
632)3.800
622)58.870
627)71.485
155)563.550
632)1.205
154I)410.400
627)65.150
427.874
414.200
540.755
567.755
SD: 12.060
SD: 280
2. Phng php FIFO

Giai on 1:
nh gi SPDDCK
DC(NVLTT) =
DC(NCTT) =
Thnh phm
*600*100% =22. 200.000

* 600*50% =2.040.000
-Trang 46-
Gi X l n gi CPSXC d ton phn b cho G1

Ta c: (8.000 + 600*50%)X 900.000 = 61.350.000
X = 7.500/sp
DC(SXC) = 600*50%*7.500 = 2.250.000
Tng DC = 22.200.000 + 2.040.000 + 2.250.000 = 26.490.000
Tng gi thnh BTP = 12.816.000 + 424.074.000 26.490.000 = 410.400.000
Z n v = 410.400.000/8.000 = 51.300
vn
= 65.150.000 61.350.000 = 3.800.000
Loi sp: BTP B1
Thng 02 (vt: 1.000 ng)
DC
Tng Z
Z n
v
Chuyn
g2
307.100
22.200
296.000
37
296.000
816
55.624
2.040
54.400
6,8
54.400
CPSXC
900
65.150
3.800
2.250
60.000
7,5
60.000
Cng
12.816
427.874
3.800
26.490
410.400
51,3
410.400
Khon mc
CPSXP/ST
K
CPNVLTT
11.100
CPNCTT
CPSXC tnh vo
GVHB
Giai on 2:
nh gi SPDDCK
DC(NVLTT) =
DC(NCTT) =
*200*100% = 7.400.000
*200*100% +
*200*60% = 1.360.000 + 840.000 = 2.200.000
Gi Y l n gi CPSXC d ton phn b cho G2

Ta c: (8.500 + 200*60%)Y 1.680.000 = 67.280.000
-Trang 47-
Y = 8.000/sp
DC(SXC) = (200*7.500) + ( 200*60%*8.000) = 1.500.000 + 960.000 = 2.460.000
Tng DC = 7.400.000 + 2.200.000 + 2.460.000 = 12.060.000
Tng Zsp =39.060.000 + 410.400.000 + 126.150.000 12.060.000 = 563.550.000
Z n v = 563.550.000/8.500 = 66.300/sp
vn
= 71.485.000 67.280.000 = 4.205.000
Loi sp: Thnh phm H
Thng 02
CPSXDDK
Khon mc
CPPSTK
BTP1
G2
BTP1
G2
CPNVLTT
25.900
296.000
CPNCTT
4.760
1.470
CPSXC
5.250
Cng
35.190
CPSXDDCK
Thnh phm
BTP1
G2
Tng Z
Z v
7.400
314.500
37
54.400
58.870
1.360
840
117.300
13,8
1.680
60.000
71.485
4.205
1.500
960
131.750
15,5
3.150
410.000
130.355
4.205
10.260
1.800
563.550
66,3
S ti khon
vt: 1.000
TK154 (I)
SD:560.00
621)307.100
154II)410.400
622)55.624
632)3.800
627)65.150
427.874
CPSX
tnh vo
gi vn
414.200
SD: 280
-Trang 48-
TK154 (II)
SD:39.060
622)58.870
627)71.485
155)563.550
632)1.205
154I)410.400
540.755
567.755
SD: 12.060
BI 22: (Slide)
Thng
1
2
3
4
5
6
Cng
S gi hot ng (gi)
750
1.125
1.500
1.650
1.425
1.050
7.500
Tng chi ph nng lng ()

3.375.000
3.563.000
3.750.000
3.825.000
3.713.000
3.525.000
21.750.000
Yu cu: Xc nh bin ph, nh ph theo phng php cc i, cc tiu v theo

phng php bnh phng b nht.
BI LM:
a. Theo phng php cc i, cc tiu:
Ta c, cng thc d ton chi ph sn xut Y=aX + b, vi a l bin ph sn xut
chung trn 1n v sn phm, b l nh ph sn xut chung
-
Bin ph hot ng
nh ph sn xut chung
b = Ymax aXmax = 3.825.000 500*1.650 = 3.000.000
Phng trnh chi ph nng lng ca cng ty: Y=500X + 3.000.000

b. Theo phng php bnh phng b nht (vt: 1.000)
-Trang 49-
Thng
S gi hot ng
(X)
Tng CP nng lng (Y)
XY
X2
750
3.375.000
2.531.250.000
562.500
1.125
3.563.000
4.008.375.000
1.265.625
1.500
3.750.000
5.625.000.000
2.250.000
1.650
3.825.000
6.311.250.000
2.722.500
1.425
3.713.000
5.291.025.000
2.022.625
1.050
3.525.000
3.701.250.000
1.102.500
Cng
7.500
21.750.000
27.468.150.000
9.933.750
Ta c h phng trnh:
Vy phng trnh chi ph nng lng c dng: Y=65X + 3.544.000

BI 23: (SLIDE). DNSX sn phm K sn xut ra sn phm M c tnh hnh nh
sau:
- Chi ph sxdd u thng: 4.000.000 (VLC: 2.800.000, VLP: 1.200.000)
- Chi ph sn xut pht sinh trong thng bao gm: VLC l 41.200.000, VLP
l 7.600.000, NCTT l 28.000.000, CPSXC l 34.000.000
- Kt qu thu c 360 spht, cn 80 spdd vi mc hon thnh l 20%
Yu cu: nh gi SPDD cui k theo VLC
BI LM:
DC(VLC) =
BI 24: (SLIDE)
DN A sn xut sn phm K sn xut ra spM c tnh hnh nh sau:
- Chi ph sxdd u thng: 1.000.000 (VLC: 700.0000, VLP: 300.000)
- Chi ph sn xut pht sinh trong thng bao gm: VLC l 10.000.000, VLP
l 1.500.000, NCTT l 7.000.000, CPSXC l 8.000.000
- Kt qu thu c 90 spht, cn 20 spdd vi mc hon thnh l 20%
Yu cu: Tnh gi thnh sn phm hon thnh theo phng php trc tip. Bit
rng spddck c nh gi theo VLC
BI LM:
DC(VLC) =
*15 = 1.605.000
-Trang 50-
Tng Zsp= 1.000.000 + 10.000.000 + 1.500.000 + 7.000.000 + 8.000.000 1.605.000 =

25.895.000
Gi thnh n v sn phm = 25.895.000/85 = 304.647,05/sp

BI 25: (SLIDE). DN MK sn xut sn phm N ng thi thu c sp ph Y, c
tnh hnh nh sau:
- CPSXDD u thng: 15.000.000 (CPNVLTT)
- CPSXPS trong thng gm: NVLTT: 152.000.000, NCTT l 22.400.000,
CPSXC 26.600.000
Kt qu thu c 90 SPHT, cn 25SPDD vi mc hon thnh 50%. ng
thi thu c 15 spY vi gi bn cha thu l 16.900.000, li nhun nh mc l
5%, trong gi vn c tnh CPNVLTT 60%, CPNCTT 18%, CPSXC 22%. Bit
vt liu tha ti xng l 1.350.000, VLC, VLP b ngay t u quy trnh sn
xut. Cc chi ph khc s dng theo mc sn xut. nh gi SPDDCK theo
CPVLTT
Yu cu: Tnh gi thnh sn phm N
BI LM: (VT: triu ng)
Gi X l gi tr sn phm ph
Ta c: X = 5% = 16,9 X=16,095
Trong :
60% CPNVLTT = 60%*16,095 = 9,657
18%CPNCTT = 18% * 16,095 = 2,8971
22%CPSXC=22%*16,095 = 3,5409
nh gi SPDDCK theo CPNVLTT
DC =
*25 = 34,14956522
Tng ZSPHT=15 + 199,65 34,14956522 16,095 = 164,4054348

Z n v = (164,4054348/90)*1.000 = 304,64705ng/sp
BI 26: (SLIDE). DN Kim Anh c 1PXSX chnh ra 03 loi sp X, Y, Z trong thng
03/2006 c tnh hnh nh sau:
- Chi ph sn xut pht sinh trong thng 325.522.000
- Kt qu thu c 8.400 spX, 3.200 spY, 4.250 spZ
- Chi ph SCDDCK (28/02) l 2.325.500, CPSXDDCK ngy 31/03 l
3.263.000. H s tnh gi thnh spX = 1,1, spY=1,3, spZ=2,2
-Trang 51-
Yu cu: Tnh gi thnh n v tng loi sn phm

BI LM:
+ Tng slng sp chun = 8.400*1,1+3.200*1,3+4.250*2,2 = 22.750sp
+ Tng gi thnh thc t sp chun = 2.325.500+325.522.000-3.263.000 =
324.584.500
+ Zv sp chun = 324.584.500/22.750=14.267,451/sp
+ Tng X sp X = 8.400*1,1*14.267,451 = 131.831.243
Zv spX = 15.694,3/sp
+ Tng Z sp Y = 3.200*1,3*14.267,541 = 59.352.971
Zv sp Y = 18.547,686/sp
+ Tng Z sp Z = 4.250*2,2*14.267,451 = 133.400.667
Zv sp Z = 31.338,392/sp
BI 27: (SLIDE). DN Minh Anh sn xut sp K gm 03 quy cch K1, K2, K3 trong
thng 03/2006 c tnh hnh nh sau:
- Chi ph sx trong thng: 16.534.000
- Chi ph sn xut d dang ngy 28/02 l 2.538.000, CPSXDD ngy 31/03 l
2.435.000
- Kt qu thu c 32 spK1, 42 spK2, 25 spK3. Cho bit gi thnh k hoch
K1=263.000/sp, K2=3.256.000/sp, K3=412.000/sp
Yu cu: Tnh gi thnh thc t ca tng sn phm
BI LM:
+ Tng ZTT ca nhm spK = 2.538.000 + 16.534.000 2.435.000 = 16.637.000
+ Tng ZKH ca nhm spK = 32*263.000 + 42*3.256.000 + 25*412.000 =
32.931.200
+ T l = (16.637.000/32.931.200)*100% = 51,36%
+ Tng Z sp K1= 0.5136 * 32*263.000 = 4.322.458
+ Tng Z sp K2 = 0.5136 * 42 * 3.256.000=70.235.827
+ Tng Z sp K3 = 0.5136 * 25*412.000 = 5.290.080
BI 28: (SLIDE). DN K trong thng 01/2006 c ti liu v CPSX-spN nh sau
(n v tnh: ng)
G
Pht sinh
SP hon
-Trang 52-
Sn phm d dang
NVLTT
300.000
-
1
2
3
NCTT
42.500
45.300
41.500
SXC
58.000
52.000
53.500
S lng
15
13
10
thnh
95
85
75
%
45
65
50
nh gi SPDDCK theo phng php LHTT

Yu cu:
1. Tnh ZSPHT theo phng n c tnh gi BTP
2. Tnh ZSPHT theo phng n khng c tnh gi BTP
BI LM:
A. Theo phng n c tnh Z BTP
Giai on 1: nh gi spdd cui k
G1
+ DC (VLTT)=
TK 154(I)
SD: 0
* 15 =
621)300.000
40.909
+ DC (NCTT)=
622) 42.500
* 15*45%
627) 58.000
2.819,41
352.923,92(154II)
400.500
+ DC (SXC)=
* 15*45%
352.923,92
SD: 47.576,08
=3.847,67
+ DC = 40.909 + 2.819,41 + 3.847,67 = 47.756,08
+ Tng ZBTP1 = 0 + 400.500 47.576,08 = 352.923,92
+ Gi thnh n v BTP1 = 352.923,92/95=3.715/sp
Loi sp: BTP1;Thng 01(vt: ng)
Khon mc
CPP/STK
Dc
Tng ZBTP1
Zv
Chuyn
G2
CPNVLTT
300.000
40.909
259.091
2.727,2
259.091
CPNCTT
42.500
2.819,41
39.680,59
417,7
39.680,59
CPSXC
58.000
3.847,67
54.152,33
570,02
54.152,33
Cng
400.500
47.576,08
352.923,92
3.715
352.923,92
TK 154(II)
-Trang 53-
SD: 0
154I)352.923,92
* 13 = 34.369,2
DC (VLTT)=
394.609,32(154III)
622) 45.300
DC (NCTT)=
13+
*
627) 52.000
*13*65%
450.223,92
= 9.359,9
394.609,32
SD: 55.614,6
DC (SXC)=
*13+
*13*65%
= 11.885,5
Tng DC = 55.614,6
Tng ZBTP2 = 352.923,92+45.300+52.000-55.614,6=394.609,32
Gi thnh n v BTP2 = 394.309,32/85=4.649,5/sp
Loi sp: BTP 2 Thng 01
Khon
mc
CPP/STK
Dc
BTP H2
Chuyn G3
BTP1
G2
BTP1
G2
Tng Z
Zv
CPNVLT
T
259.091
34.369,
2
224.721,8
2.643,
8
224.721,8
CPNCTT
39.680,59
45.30
0
5.263,7
4.096,
2
75.620,69
889,6
75.620,69
CPSXC
54.152,33
52.00
0
7.183,4
4.702,
1
94.689,83
1.116,
1
94.689,83
Cng
352.923,9
2
97.30
0
46.816,
3
8.616,
3
394.609,3
2
4.649,
5
394.609,3
2

DC (VLTT)=
DC (NCTT)=
*10 = 26.437,86
* 10+
*10*50% =12.046,33
-Trang 54-
DC (SXC)=
*10*50% = 14.504,90
* 10+
Tng DC = 52.539,09
Tng Z = 0 + 394.609,32 + 41.500 + 53.500 52.539,09 = 437.070,23
Gi thnh n v = 437.070,23/75=5.827,6/sp
Loi sp: TP H ;Thng 01
CPP/STK
Khon mc
Dc
TP
D
BTP2
Trong k
BTP2
Trong k
Tng Z
Zv
CPNVLTT
224.721,8
26.437,86
198.283,94
2.643,8
CPNCTT
75.620,69
41.500
8.869,55
3.149,78
105.074,36
1.400,1
CPSXC
94.869,83
53.500
11.161,2
3.343,7
133.864,93
1.784,86
Cng
394.609,32
95.000
46.495,61
6.493,48
437.070,23
5.827,6
B. Tnh Z spht theo phng n khng c tnh Z BTP

(VLTT)=
(NCTT)=
(SXC)=
* 75 = 199.115 (SD: 100.885)

* 75 = 30.429,59 (SD: 12.070,41)
* 75 = 41.527,45 (SD: 16.472,55)

(VLTT)= 0
(NCTT)=
(SXC)=
* 75 = 36.356 (SD: 8.944)

* 75 = 41.935 (SD: 10.065)

-Trang 55-
(VLTT)= 0
(NCTT)=
(SXC)=
*75 = 38.906(SD:2.594)
*75 = 50.156 (SD:3.344)
Tng cpsx g3trong 75 spht = 89.063 (SD:5.938)

Phiu tnh Z sn phm
Loi sp: spH
Thng 01
Khon mc
Cpsx g1
Cpsx g2
Cpsx g3
Tng Z
Zv
CPNVLTT
199.115
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
133.618,5
1.763,52
Cng
271.072
78.291
89.063
438.426
5.827,60
BI 29: (SLIDE). DN A trong thng 01/2006 c ti liu v CPSX-spN nh sau

(n v tnh: ng)
G
1
2
3
NVLTT
240.000
-
Pht sinh
NCTT
28.200
30.960
34.800
SP hon
thnh
108
96
78
SXC
56.400
51.600
52.200
Sn phm d dang
S lng
%
12
45
12
50
18
40

Yu cu:
BI LM:
a.
Theo phng n c tnh Z
TK 154(I)
BTP
SD: 0
621)240.000
-Trang 56-

* 12 = 24.000
DC (VLTT)=
296.571(154II)
622) 28.200
627) 5.640
324.600
DC (NCTT)=
* 12*45% =
296.571
SD: 28.029
1.343
DC (SXC)=
* 15*45% =2.686
DC =28.209
Tng ZBTP1 = 0 + 324.600 28.029 = 296.571
Gi thnh n v BTP1 = 296.571/108 = 2.746,02
Loi sp: BTP 1
Thng 01(vt: ng)
Khon mc
CPP/STK
Dc
Tng ZBTP1
Zv
Chuyn g2
CPNVLTT
240.000
24.000
216.000
2.000
216.000
CPNCTT
28.200
1.343
26.857
248,67
26.857
CPSXC
56.400
2.686
53.714
497,35
53.714
Cng
324.600
28.029
296.571
2.746,02
296.571

DC (VLTT)=
* 12 = 24.000
TK 154(II)
SD: 0
1541)296.571
622) 30.960
341.322(154II)
627) 51.600
379.131
-Trang 57-
341.322
DC (NCTT)=
12+
SD: 37.809
*
*12*50%
= 4.805
DC (SXC)=
*12+
*12*50%
= 9.004
Tng DC = 37.809
Tng ZBTP2 = 296.571+30.960+51.600-37.809 = 341.322
Gi thnh n v BTP2 = 341.322/96 = 3.555,43
CPP/STK
Khon
mc
CPNVLTT
Dc
BTP H2
Chuyn G3
BTP1
G2
BTP1
G2
Tng Z
Zv
216.000
24.000
192.000
2.000
192.000
CPNCTT
26.857
30.960
2.984
1.821
53.012
522,208
53.012
CPSXC
53.714
51.600
5.968
3.036
96.310
1.003,229
96.310
Cng
296.571
82.560
32.952
4.857
341.322
3.555,43
341.322

DC (VLTT)=
*18 = 36.000
DC (NCTT)=
* 18+
DC (SXC)=
* 18+
*18*40% =12.880
*18*40% = 22.469
Tng DC = 36.000+12.880+22.469=71.349
Tng Z = 341.322+34.800+52.200-71.349=356.973
Gi thnh n v = 356.973/78=4.576/sp
-Trang 58-
Loi sp: TP H
Thng 01
CPP/STK
K/mc
Dc
TP
BTP2
Trong
k
BTP2
Trong k
Tng Z
Zv
CPNVLTT
192.000
36.000
156.000
2.000
CPNCTT
53.012
34.800
9.939,75
2.940,25
74.932
960,67
CPSXC
96.310
52.200
18.058,125
4.410,875
126.041
1.615,33
Cng
341.322
87.000
63.997,875
7.351,125
356.973
4.756
b.
Theo phng n c tnh gi BTP

Chi ph sx giai on 1 trong 78 spht
(VLTT)=
* 78 = 156.000 (SD:84.000 )
(NCTT)=
*78 = 19.369,83 (SD: 8.803,175)
* 78 = 38.793,65 (SD: 17.606,35)
(SXC)=
Tng cpsx g 1 trong 78 spht = 214.190,5 (SD:110.409,5)

(VLTT)= 0
(NCTT)=
(SXC)=
* 78 = 23.675,29(SD:7.284,706)
* 78 = 39.764,71(SD: 12.235,29)

(VLTT)= 0
(NCTT)=
*75 =37.992,96 (SD:3.507,042)
-Trang 59-
(SXC)=
*78 = 48.807,02(SD:4.692,982)
Tng cpsx g3trong 78 spht =86.779,98 (SD:8.200,025)

Phiu tnh Z sn phm
Loi sp: spH
Thng 01
Khon mc
Cpsx g1
Cpsx g2
Cpsx g3
Tng Z
Zv
CPNVLTT
156.000
156.000
2.000
CPNCTT
19.369,83
23.675,29
37.992,96
81.038,08
1.038,95
CPSXC
38.793,65
39.764,71
48.807,02
127.365,4
1.632,889
Cng
214.190,5
63.440
86.779,98
364.403,5
4.756
BI 30: (SLIDE). DN A trong thng 01/2006 c ti liu v CPSX-spH nh sau

(n v tnh: ng)
G
1
2
3
NVLTT
377.000
-
Pht sinh
NCTT
44.298
48.633
54.665
SP hon
thnh
170
151
123
SXC
88.595
81.055
81.998
Sn phm d dang
S lng
%
24
45
24
60
27
40

Yu cu:
BI LM:
a.
Theo phng n c tnh Z
TK 154(I)
BTP
SD: 0
621)377.000
622) 44.298
627) 88.595
-Trang 60-
455.316(154II)
455.316
SD: 54.577
* 24 = 46.639
DC (VLTT)=
509.893
* 24*45% = 2.646
DC (NCTT)=
DC (SXC)=
* 24*45% =5.292
DC =54.577
Tng ZBTP1 = 0+509.893-54.577=455.316
Gi thnh n v BTP1 = 455.316/170=2.678,33
Loi sp: BTP 1
Thng 01(vt: ng)
Khon mc
CPP/STK
Dc
Tng ZBTP1
Zv
Chuyn g2
CPNVLTT
377.000
46.639
330.361
1.943,3
330.361
CPNCTT
44.298
2.646
41.652
245,01
41.652
CPSXC
88.595
5.292
83.303
490,02
83.303
Cng
509.893
54.577
455.316
2.678,33
455.316

DC (VLTT)=
* 24 = 45.307
-Trang 61-
TK 154(II)
DC (NCTT)=
*24+
*24*60%
SD: 0
= 5.712,27+4.234,07 = 9.946,34
DC (SXC)=
1541)455.316
*24+
*24*60%
622) 48.633
511.269,47(154II)
627) 81.055
= 11.424,41+7.056,78 = 18.481,19
585.004
Tng DC = 73.734,53
511.269,47
SD:
73.734,53
Tng ZBTP2 = 455.316+48.633+81.055-73.734,53 =

511.269,47
Gi thnh n v BTP2 = 511.269,47/151 = 3.385,89

Khon
mc
CPP/STK
Dc
BTP H2
BTP1
G2
BTP1
G2
Tng Z
Zv
Chuyn
G3
CPNVLT
T
330.36
1
45.307
285.054
1.887,7
7
285.054
CPNCTT
41.652
48.633
5.712,27
4.234,07
80.338,66
532,04
80.338,66
CPSXC
83.303
81.055
11.424,4
1
7.056,78
145.876,8
1
966,08
145.876,8
1
Cng
455.31
6
129.68
8
62.443,6
8
11.290,8
5
511.269,4
7
3.385,8
9
511.269,4
7

DC (VLTT)=
*27 = 51.309,75
DC (NCTT)=
* 27+
DC (SXC)=
*27+
*27*40% =18.873,38
*27*40% = 32.876,5
Tng DC = 103.059,6
Tng Z = 511.269,47+54.665+81.998-103.059,6=544.872,87
Gi thnh n v = 4.429,86
-Trang 62-

Loi sp: TP H
Thng 01
CPP/STK
K/mc
Dc
TP
D
BTP2
Trong k
BTP2
Trong k
Tng Z
Zv
CPNVLTT
285.054
51.309,72
233.744,28
1.900,36
CPNCTT
80.338,66
54.665
14.460,96
4.412,41
116.130,28
944,15
CPSXC
145.876,81
81.998
26.257,83
6.618,67
194.998,31
1.585,35
Cng
511.269,47
136.663
92.028,51
11.031,09
544.872,87
4.429,86
b.
Theo phng n c tnh gi BTP

(VLTT)=
* 123= 234.196,97(SD: 142.803,03 )
(NCTT)=
*123 = 29.484,06 (SD:14.813,94)
* 123 = 58.967,45 (SD: 29.627,55)
(SXC)=
Tng cpsx g 1 trong 123 spht = 322.648,48(SD:187.244,52)

(VLTT)= 0
(NCTT)=
(SXC)=
*123 = 36.386(SD:12.247)
*123 = 60.643,34(SD: 20.411,66)
Tng cpsx g2 trong 123 spht = 97.029,34 (SD: 32.658,66)

(VLTT)= 0
(NCTT)=
*123 =50.252,58 (SD:4.412,42)

-Trang 63-
(SXC)=
*123 = 75.379,33(SD:6.681,67)

Phiu tnh Z sn phm
Loi sp: spH;Thng 01
Khon mc
Cpsx g1
Cpsx g2
Cpsx g3
Tng Z
Zv
CPNVLTT
234.196,97
234.196,97
1.904,04
CPNCTT
29.484,06
36.386
50.252,58
116.122,64
944,08
CPSXC
58.967,45
60.643,34
75.379,33
194.990,12
1.585,28
Cng
322.648,48
97.029,34
125.631,91
545.309,73
4.429,86
BI 31: (SLIDE). Ti mt px thc hin 02 H A & B

- Chi ph SXDDK: H A: 500.000, H B: 250.000
- Chi ph sn xut pht sinh c xc nh:
CPNVLTT A: 3.750.000, B: 2.700.000
CPNCTT A: 1.200.000, B: 900.000
CPSXC (A + B): 1.935.000
H H hon thnh v bn giao cho khch hng, gi cha thu l
5.000.000, thu sut thu gi tr gia tng 10%, kh/hng thanh ton ton b bng
TGNH. H B vn cn ang trong qu trnh sn xut. Chi ph sn xut phn b
cho tng H theo t l vi CPNVLTT
Yu cu: Tnh ZH A
BI LM:
Chi ph sn xut chung phn b H A =
* 3.750.000 =
1.125.000
Chi ph sn xut chung phn b H B =
* 2.700.000 =
810.000
Tng gi thnh H A = 750.000 + 3.750.000 + 1.200.000 +1.125.000 =
6.825.000
BI 32: (SLIDE). DNXL A trong thng 11/2006 tp hp chi ph s dng my thi
cng thc t l 55.000.000. Tnh hnh s dng MTC trong thng nh sau:
-Trang 64-
My trn b tng thc hin 45ca, phc v cho hng mc cng trnh A: 25ca,
B: 20ca
- My i hot ng 30ca phc v cho HMCT A: 20ca, B: 10ca
Cho bit n gi k hoch 1ca my trn btng l 220.000, 1ca my i l
180.000
Yu cu: Phn b cpsd MTC cho HMCT A v HMCT B trong thng 11/2006
BI LM:
H s quy i cho tng loi my
+ H btng = 220.000/180.000=11/9
+ H my i = 180.000/180.000 = 1
S ca my tiu chun
+ My trn = 45*(11/9) = 55
+ My i = 30 * 1 = 30
+ n gi mt ca my tiu chun = 55.000.000/85 = 647.058,8235
Chi ph s dng my thi cng thng 11/2006
HMCT A = 647.058,8235*(25*(11/9)+20) = 32.712.418,3
HMCT B = 647.058,8235*(20*(11/9)+10) = 22.287.581,7
BI 33: (SLIDE). Cng ty xy lp A thi cng HMCT X c Zdton: 600.000.000
gm 03 giai on: G1: 300triu, G2: 200tr, G3: 100tr.
- Chi ph d dang ngy 31/01 khi thi cng G1: 270,2tr
- Trong thng 02 tip tc thi cng G1 v bt u thi cng G2, G3. Tng cp
thc t p/s trong thng 10 l 245tr
- Cui thng 10, G1 hon thnh bn giao cho ngi thu, G2 hon thnh
60%.G3 hon thnh 50%
Yu cu: Xc nh CPXLDDCK v tnh gi thnh thc t khi lng xy lp
hon thnh bn giao trong k
BI LM:
*170.000.000 =
Chi ph sxddck =
186.348.936
Z thc t G1 hon thnh = 270.200.000 + 245.000.000 186.348.936 = 328.851.064
-Trang 65-
BI 34: (SLIDE). Ti cng ty xy lp K thi cng cng trnh nh gm 03 hng

mc theo 03 thit k khc nhau. H s so snh chi ph theo d ton ca tng hng
mc cng trnh c xc nh nh sau:
- HMCT 301: 1,3
- HMCT 302: 1,5
- HMCT 303: 1,4
Tng ZTT tnh c cng trnh ny l: 1.986.000.000
Yu cu: Xc nh gi thnh thc t ca tng hng mc cng trnh
BI LM:
Gi thnh thc t ca hng mc cng trnh theo h s
= 472.857.142,9
HMCT 301 = 1,3* 472.857.142,9 = 614.714.285,7
HMCT 302 = 1,5* 472.857.142,9 = 709.285.714,4
HMCT 303 = 1,4* 472.857.142,9 = 662.000.000,1
BI 35: (SLIDE). DN A trong thng 01/2006 c ti liu v CPSX-spH nh sau
(n v tnh: ng)
G
1
2
3
NVLTT
320.000
-
Pht sinh
NCTT
32.500
28.500
30.500
SXC
52.500
46.300
47.500
SP hon
thnh
80
75
70
Sn phm d dang
S lng
%
12
40
13
60
14
50

Yu cu:
BI LM:
a.
Theo phng n c tnh
TK 154(I)
Z BTP
SD: 0
621)320.000
622) 32.500
627) 52.500
-Trang 66-
358.449,55(154II)
Giai on 1: nh gi spdd cui k

G1
DC (VLTT)=
405.000
358.449,55
SD: 46.550,45
* 12 =
41.799,13
DC (NCTT)=
* 12*0,4 =1.839,62
DC (SXC)=
* 12*40% =2.971,7
DC =46.550,45
Tng ZBTP1 = 0+405.000-46.550,45=358.449,55
Gi thnh n v BTP1 = 358.449,55/80=4.480,62
Loi sp: BTP1; Thng 01(vt: ng)
Khon mc
CPP/STK
Dc
Tng ZBTP1
Zv
Chuyn g2
CPNVLTT
320.000
41.379,13
278.620,87
3.482,76
278.620,87
CPNCTT
32.500
1.839,62
30.660,38
383,25
30.660,38
CPSXC
52.500
2.971,7
49.528,3
619,103
49.528,3
Cng
405.000
46.550,45
358.449,55
4.480,65
358.449,55

DC (VLTT)=
* 13 =41.159,90
DC (NCTT)=
DC (SXC)=
* 13+
*13+
*13*60% = 7.214,15
*13*60% = 11.948,27
Tng DC = 60.332,32
Tng ZBTP2 = 358.449,55+28.500+46.300-60.322,32 = 372.927,23
Gi thnh n v BTP2 = 372.927,32/75=4.972,36
-Trang 67-

Khon
mc
CPP/STK
Dc
BTP H2
BTP1
G2
BTP1
G2
Tng Z
Zv
Chuyn
G3
CPNVLT
T
278.620,8
7
41.159,9
0
237.460,9
7
3.166,1
5
237.460,97
CPNCTT
30.660,38
28.50
0
4.529,37
2.648,7
8
51.946,23
692,62
51.946,23
CPSXC
49.528,3
46.30
0
7.316,68
4.361,5
9
84.150,03
1.122
84.150,03
Cng
358.449,5
5
74.80
0
53.005,9
5
7.046,3
7
372.927,2
3
4.972,3
6
372.927,2
3

DC (VLTT)=
*14 = 39.576,83
DC (NCTT)=
* 14+
DC (SXC)=
* 14+
*14*50% =11.430,425
*14*50% = 18.343,185
Tng DC = 69.350,44
Tng Z = 381.576,79
Gi thnh n v = 5.451,097
Loi sp: TP H
Thng 01
CPP/STK
K/mc
Dc
TP
D
BTP2
Trong k
BTP2
Trong k
Tng Z
CPNVLTT
237.460,97
39.576,83
CPNCTT
51.946,23
30.500
8.657,705
2.772,72
71.015,805
1.014,51
CPSXC
84.150,03
47.500
14.025,005
4.318,18
113.306,845
1.618,67
Cng
372.927,23
78.000
62.259,54
7.090,9
381.576,79
5.451,097
-Trang 68-
197.884,14
Zv
2.826,92
b.
Theo phng n khng c tnh gi BTP

Chi ph sx giai on 1 trong 70spht
(VLTT)=
* 70 = 205.504,59 (SD:114.495,41 )
(NCTT)=
*70 = 22.347,74 (SD: 10.152,26)
* 70 = 36.100,196 (SD:16.399,804)
(SXC)=
Tng cpsx g 1 trong 70 spht = 263.952,526 (SD:141.047,474)

(VLTT)= 0
(NCTT)=
(SXC)=
* 70 = 21.732,026(SD:6.767,974)
* 70 = 35.305,01(SD: 10.994,99)
Tng cpsx g 2 trong 70 spht = 57.037,036 (SD: 17.762,964)

(VLTT)= 0
(NCTT)=
(SXC)=
*70 =27.727,27 (SD:2.772,73)

*70 = 43.181,81(SD:4.318,19)

Phiu tnh Z sn phm
Loi sp: spH
Thng 01
Khon mc
Cpsx g1
Cpsx g2
Cpsx g3
Tng Z
Zv
CPNVLTT
205.504,59
205.504,59
2.935,78
CPNCTT
22.347,74
21.732,026
27.727,27
71.807,036
1.025,81
-Trang 69-
CPSXC
36.100,196
35.305,01
43.181,81
114.587,016
1.636,96
Cng
263.952,526
57.037,036
70.909,08
391.898,642
5.598,55
BI 36: (SLIDE).
Spddk: 200sp, mc hon thnh 50%
Trong k a vo sn xut 3.000sp, hon thnh 2.400sp, 600spdd hon thnh
60%
S lng SPDDK hon thnh trong k
Yu cu: Xc nh s lng sn phm hon thnh tng ng theo phng php
i vi chi ph pht sinh t u quy trnh sn xut, t l hon thnh 100%.
BI LM:
+ S lng sn phm hon thnh tng ng (cpcb)
= (2.400 + 200)+600*60% = 2.960sp
+ S lng sn phm hon thnh tng ng (nvl)=2.600+600 = 3.200sp
BI 37: (SLIDE).
Spddk: 300sp, mc hon thnh 70%
Trong k a vo sn xut 2.800sp, hon thnh 2.050sp, 750spdd hon thnh
50%
S lng SPDDK hon thnh trong k
Yu cu: Xc nh s lng sn phm hon thnh tng ng theo phng php
i vi chi ph pht sinh theo mc sn xut, theo t l hon thnh ca SPDDCK
BI LM:
Ch tiu
NVLTT
NCTT
SXC
0
1. Sphtt ca spddk
S lng
200
100
100
T l thc hin k ny
0%
200
200
2.300
2.300
2.300
500
300
300
500
500
500
T l thc hin
100%
60%
60%
3. Sphtt
2.800
2.700
2.700
1. Slsp a vo sx v hth trong k ny

2. Sphtt ca spddck
S lng
-Trang 70-
BI 38: Cng ty AB c quy trnh cng ngh sn xut phc tp to ra nhm sn

phm A v nhm sn phm B. Theo ti liu v nhm sn phm A nh sau:
1.
2.
3.
4.
5.
6.
-
h tiu
Chi ph sn xut d dang u k
Chi ph nguyn vt liu trc tip
Nhn cng trc tip
Sn xut chung
Chi ph sn xut pht sinh trong k
Nhn cng trc tip
Sn xut chung
Nhn cng trc tip
Sn xut chung
Sn phm hon thnh
Sn phm d dang cui k
S lng
T l
Gi thnh nh mc
Nhn cng trc tip
Sn xut chung
Nhm sn phm A
936.000
940.000
650.000
3.304.000
3.836.800
2.620.000
940.000
945.000
660.000
1.000 A1
1.000 A2
430 A1
70%
420 A2
80%
1.000
952
1.000
1.200
1.785
800
Yu cu: Tnh v lp phiu tnh gi thnh theo phng php t l

BI LM:
Khon mc
Chi ph NVLTT Chi ph NCTT
Chi ph SXC
Tng cng
Chi ph SXDDK
936.000
940.000
650.000
2.526.000
Chi ph SXPSTK
3.304.000
3.836.800
2.620.000
9.760.800
940.000
945.000
660.000
2.545.000
Tng GTTT
3.300.000
3.831.800
2.610.000
9.741.800
Tng GTKH
2.200.000
2.737.000
1.800.000
6.737.000
1,5
1,4
1,45
1.500
1.332
1.450
CPSXDDCK
GGT
T l TGT
Sp A1
GTv
-Trang 71-
4.283
Tng Z
1.500.00
1.332.800
1.450.000
4.282.800
Z n v
1.800
2.499
1.160
5.459
Tng Z
1.800.000
2.499.000
1.160.000
5.459.000
Sp A2
BI 39: Cng ty ABC np thu gi tr gia tng theo phng php khu tr c mt
b phn phc v chuyn sn xut cng c cung ng cho cc b phn chc nng.
Theo ti liu thng 12/2009 nh sau:
I. Trch s d u thng 12/2009 ca b phn phc v:
TK 154: 2.000.000 (Chi ph vt liu trc tip sn xut cng c)
TK 142: 1.000.000 (Chi ph sa cha ln TSC b phn phc v)
II. Cc nghip v kinh t pht sinh trong thng 12/2009
1. Xut nguyn vt liu dng trc tip BPSX vi gi thc t xut
20.000.000
2. Xut nguyn vt liu ph t kho:
- Dng sn xut cng c:
1.500.000
- Dng cho my mc thit b sn xut:
800.000
- Dng cho cng vic hnh chnh xng
200.000
3. Tin lng phi tr trong k
- Cng nhn sn xut cng c:
4.000.000
- Nhn vin phc v, qun l sn xut:
1.000.000
4. Trch BHXH, BHYT, BHTN, KPC tnh vo chi ph 22%
5. Khu hao my mc thit b sn xut 3.000.000, khu hao TSC khc
b phn phc v sn xut 1.000.000
6. Chi np bo him ti sn b phn phc v trong k 500.000
7. Tin in, nc phi thanh ton trong k vi tng gi thanh ton l
770.000, trong thu gi tr gia tng 10%
8. Chi ph sa cha thng xuyn MMTB vi tng gi thanh ton
880.000, trong thu gi tr gia tng 10%
III. Bo co ca b phn phc v:
1. S lng cng c nhp kho 30 cng c
2. S lng cng c chuyn PXSX 20 cng c
3. S lng cng c chuyn trc tip b phn qun l doanh nghip 5 cng
c
4. S lng cng c bn ra ngoi 10 cng c
5. S lng cng c ch bin d dang 5 cng c
-Trang 72-
Yu cu: Tnh ton, thuyt minh, phn nh trn ti khon chi tit v lp phiu tnh
gi thnh sn phm. Cho bit, mc sn xut trong k cao hn mc sn xut bnh
thng
BI LM: (vt: 1.000)
N TK621 21.500
N TK627 9.220
C TK152
20.000
C TK152 800
C TK152
1.500
C TK152 200
C TK3341.000
C TK338 220
N TK622
4.880
C TK334
4.000
C TK214 4.000
C TK111 500
C TK338
880
C TK331 1.500
C TK142 1.000
Kt chun
N TK154 35.600
C TK621
21.500
C TK622
4.880
C TK627
9.220
Chi ph sn xut d dang cui k =
*5=5.371,43
Tng gi thnh CCDC = 2.000 + 35.600 5.371,43 = 32.228,57

Z n v = 32.228,57/30 = 1.074,29
BI 40: Cng ty ABC np thu gi tr gia tng theo phng php khu tr, t chc
sn xut gm 02 b phn phc v l b phn sa cha v b phn vn ti, mt phn
xng sn xut sn phm chnh A, mt phn xng sn xut sn phm chnh B.
Theo ti liu ca cng ty thng 12/2009 nh sau:
I. S d u thng 12/2009:
TK 154 (Sa cha): 00
TK 154 (Vn ti): 00
II. Bng k chi ph trong k t cc chng t gc: (vt: 1.000)
1.BP sa cha
TK 111
-
TK 152
-
TK 153 (2ln)
-Trang 73-
TK 214
-
TK 331
-
Tk 334
-
+ Sn xut
+ Phc v, qun l
2.BP vn ti
+ Sn xut
+ Phc v, qun l
340
230
4.000
3.000
1.600
1.600
1.200
5.000
6.000
200
300
2.000
1.000
2.500
1.000
III. Ti liu khc:

1. Trch BHXH, BHYT, BHTN, KPC tnh vo chi ph 22%
2. Gi thnh k hoch ca
- B phn sa cha 8.000/h
- B phn vn ti 750/tn-km
IV. Bo co ca cc b phn:
1. B phn sa cha:
- Sa cha MMTB ca BPSC 50h
- Sa cha MMTB ca b phn vn ti 500h
- Sa cha MMTB PXSX sn phm A 700h
- Sa cha MMTB PXSX sn phm A 550h
2. B phn vn ti:
- Vn chuyn vt t cho b phn sa cha 500 tn
- Vn chuyn vt t dng b phn vn ti 200 tn
- Vn chuyn thnh phm nhp kho cho phn xng sn xut spA l
10.000 tn
- Vn chuyn thnh phm nhp kho cho phn xng sn xut spB l
19.500 tn
Yu cu:
1. Phn nh tnh hnh chi ph sn xut gi thnh sn phm hot ng phc v
trn ti khon chi tit trong trng hp tnh, phn b chi ph sn xut sn phm ca
cc b phn phc v cung ng ln nhau theo chi ph k hoch
2. Phn nh tnh hnh chi ph sn xut, gi thnh sn phm hot ng phc v
cc b phn cung ng ln nhau theo chi ph ban u
cc b phn cung ng ln nhau theo phng php i s
cc b phn cung ng ln nhau theo phng php trc tip
cc b phn Cung ng ln nhau theo phng php bc thang
Cho bit: mc sn xut trong k cao hn mc bnh thng
-Trang 74-
BI LM:
1. Phn b chi ph sn xut sn phm ca cc b phn phc v cung ng
ln nhau theo chi ph k hoch
TK622 (SC)
334)2.000.000
338)440.000
2.440.000(154SC)
2.440.000
2.440.000
Sd:0
TK154 (SC)
Sd: 00
621SC)4.000.000
622SC)2.440.000
154VT)4.000.000
627SC)7.560.000
627A)5.810.000
154VT)375.000
627B)4.565.000
14.375.000
14.375.000
SD:00
TK622 (VT)
334)2.500.000
338)550.000
3.050.000(154VT)
3.000.000
3.000.000
TK154 (VT)
-Trang 75-
621VT)3.000.000 154SC)375.000
622VT)3.050.000 627A)6.652.542
TK621 (SC)
627VT)9.950.000 627B)12.972.458
152)4.000.000
154SC)4.000.000
4.000.000
20.000.000
4.000.000
20.000.000
Sd:0
Sd: 00
TK627 (SC)
334)1.000.000
338)220.000
214)5.000.000
154SC)7.560.000
111)340.000
142)800.000
7.560.000
7.560.000
TK621 (VT)
152)3.000.000
3.000.000
3.000.000(154VT)
3.000.000
TK627 (VT)
142)600.000
334) 1.000.000
338)220.000
-Trang 76-
154VT)9.950.000
214)6.000.000
111)230.000
142)600.000
152)1.600.000
9.950.000
9.950.000
2. Phn b chi ph sn xut sn phm ca cc b phn cung ng ln nhau

theo chi ph ban u
Tng hp CPSX v tnh gi thnh b phn sa cha
- Tnh v phn b CP cho b phn sa cha phn b ln nhau theo chi
ph ban u
- n gi ban u 1h cng sa cha
= 8.000/h
-
n gi ban u 1tn/km
= 533/tn-km
- Chi ph nhn t b phn vn ti: 500tn x 533/tn = 266.500

- Chi ph chuyn cho b phn vn ti: 500h x 8.000/h = 4.000.00
- Tng gi thnh thc t cn phn b
0+14.000.000+266.500-4.000.000 = 10.266.500
Z thc t cn phn b 1h cng
10.266.500 / (1.800-50-500) = 8.213/h
- Phn b cho cc b phn chc nng
+ SCMMTB spA: 700h x 8.213 = 5.749.100
+ SCMMTB spB: 550h x 8.213 = 4.517.400
- Tng hp chi ph v tnh gi thnh b phn vn ti
- Tng ZTT cn phn b
0+16.000.000+4.000.000-266.500 = 19.733.500
-
Gi thnh thc t cn phn b cho 1tn-Km

19.733.500/(30.200 -200 -500) = 669/tn-km
Phn b cho b phn chc nng
+ Vn chuyn spA: 10.000 x 669 = 6.690.000
-Trang 77-
+ Vn chuyn spB = 19.500 x 669 = 13.043.500

3. Phn b chi ph sn xut sn phm ca cc b phn cung ng ln
nhau theo phng php i s
Tnh gi thnh thc t sn phm ca cc b phn
+ Gi X l gi thnh thc t 1h; Y l gi thnh 1tn-Km
Ta c h ptrnh
Phn b chi ph b phn sa cha

+ Nhn chuyn n: 50 x 670 = 335.00
+ Chuyn i: 500 x 8.191 = 4.095.500
+ SCMMTB spA: 700h x 8.191 = 5.733.700
+ SCMMTB spB: 550h x 8.191 = 4.505.800
Phn b chi ph b phn vn ti:
+ Nhn chuyn n: 500 x 8.191 = 4.095.000
+ Chuyn i: 50 x 670 = 335.000
+ SCMMTB spA = 670 x 10.000 = 6.700.00
+ SCMMTB spB = 670 x 19.500 = 13.065.000
theo phng php trc tip
Phn b chi ph BPSC phng php trc tip
n gi phn b
(0+14.000.000)/(700+550) = 11.200/h
- Phn b
+ SCMMTB spA: 700h x 11.200/h = 7.840.000
+ SCMMTB spB: 550h x 11.200/h = 6.160.000
Phn b chi ph b phn vn ti pp trc tip
- n gi phn b
(0+16.000.000)/(10.000+19.500) = 542/tn-km
-Trang 78-
Phn b
Vn chuyn spA: 10.000 x 669 = 6.690.000
Vn chuyn spB: 19.500 x 542 = 10.580.000
theo phng php bc thang
- Tng hp v phn b cpsx b phn vn ti
Tng hp cpsx
+ CPNVLTT: 3.000.000
+CPNCTT: 2.975.000
+ CPSXC hp l: 10.025.000
Phn b chi ph b phn vn ti
n gi phn b
(0+16.000.000)/(30.200-200) = 533/tn-km
Phn b
B phn sa cha: 500 x 533 = 266.500
Vn chuyn spA: 10.000 x 533 = 5.330.00
Vn chuyn spB: 19.500 x 533 = 10.403.500
- Tng hp v phn b chi ph b phn sa cha
Tng hp cpsx
+ CPNVLTT: 4.000.000
+ CPNCTT: 2.380.000
+ CPSXC hp l: 7.620.000
Phn b chi ph b phn sa cha
n gi phn b:
(0+14.000.000+266.500)/(1.800-50-500) = 1.413/h
Phn b
SCMMTB spA: 700h x 1.413 = 7.989.100
SCMMTB spB: 550h x 1.413 = 6.277.400
BI 41: Cng ty AC k ton hng tn kho theo phng php k khai thng
xuyn, np thu gi tr gia tng theo phng php khu tr v ti liu tnh hnh sn
xut sn phm A trong thng 12/2009 nh sau:
I. S d ngy 01/12/2009:
- Ti khon 154 (Nguyn vt liu chnh): 2.400.000
- Ti khon 142 ( Cng c phn b 02 ln xut thng 11/2009): 400.000
II. Tng hp chi ph pht sinh trong thng 12/2009:
-Trang 79-
1. Tng hp phiu xut kho vt t cho xng sn xut:

- Nguyn vt liu chnh dng sn xut sn phm: 50.000.000
- Nguyn vt liu ph dng sn xut sn phm: 2.000.000
- Nhin liu dng cho my mc thit b: 624.000
- Ph tng thay th dng sa cha my mc thit b: 200.000
2. Tng hp tin lng phi tr ca xng sn xut
- Lng cng nhn sn xut sn phm 5.000.000, trong phn lng
thu ngoi thanh ton tin mt 1.000.000
- Lng th bo tr: 1.000.000
- Lng ca b phn phc v sn xut: 600.000
3. Tng hp cc khon trch KPC, BHXH, BHYT, BHTN tnh vo chi ph ca
- Cng nhn sn xut sn phm: 760.000
- Th bo tr my sn xut: 190.000
- Nhn vin phc v sn xut: 114.000
4. Tng hp cc khon chi ph cha thanh ton:
- in nc dng xng sn xut vi tng gi thanh ton 330.000,
trong VAT 10%
- Sa cha thng xuyn TSC vi tng gi thanh ton 165.000, trong
thu gi tr gia tng 10%
5. Tng hp cc chi ph thanh ton bng tin mt:
- Mua nguyn vt liu chnh a vo sn xut sn phm vi gi mua cha
thu 20.000.000, VAT 2.000.000, chi ph VCBD 104.000
- Mua cc vt dng dng ti xng vi gi mua cha thu 100.000
6. Khu hao ti sn c nh ti xng sn xut 1.000.000
III.
Bo co ngy 31/12/2009:
1. Hon thnh nhp kho 100 spA, ang ch bin d dang cui k 6 spA
2. Ph liu thu hi t NVL chnh nhp kho theo gi vn c tnh l 300.000
3. Ph liu thu hi t cng c nhp kho vi gi vn c tnh 24.000
Yu cu: Tnh ton, phn nh trn ti khon chi tit v lp phiu tnh gi thnh.
Cho bit trong k cng sut hot ng cao hn mc bnh thng
BI LM:
nh khon cc nghip v kinh t pht sinh trong k (vt: 1.000)
(1) N TK621 52.000
C TK152 52.000
N TK627
824
C TK152
(2) N TK622
824
5.760
-Trang 80-
C TK334 5.000
C TK338 760
(3) N TK627 1.904
C TK334 1.600
C TK338 304
(4) N TK627 450
N TK133 45
C TK331 495
(5) N TK621 20.104
N TK133 2.000
C TK111 22.104
N TK627
100
C TK111
N TK627
1.000
C TK214
N Tk152
100
1.000
300
C TK154
300
Kt chuyn:
N TK154
82.518
C TK621
72.104
C TK622
5.760
C TK627
4.654
Chi ph sn xut d dang cui k =
* 6 = 4.104
Tng gi thnh = 2.400 + 82.158 4.104 300 = 80.514

Zv = 865,14
BI 42: Cng ty AC np thu gi tr gia tng theo phng php khu tr. t chc
sn xut gm mt phn xng sn xut sn phm chc nng l sn phm A. Trong
thng 12/2009 c cc ti liu nh sau:
-Trang 81-
I. S d ngy 01/12/2009 ca mt s ti khon nh sau:

TK 154: 10.000.000 (Chi ph nguyn vt liu trc tip)
TK 242: 5.000.000 (Chi ph SCL TSC xng sn xut)
II. Tng hp tnh hnh chi ph sn xut thng 12/2009 nh sau:
1. Nguyn vt liu xut t kho:
- Nguyn vt liu chnh dng sn xut sn phm: 90.000.000
- Nguyn vt liu ph dng sn xut sn phm: 10.000.000
2. Nguyn vt liu mua ngoi thanh ton bng tin vi ha n cha
thu l 8.000.000 (8.000/lt x 1000 lt), chi ph vn chuyn 200.000, thu gi tr
gia tng 820.000. Trong , dng sn xut sn phm 120lt, dng my mc thit b
700lt, dng qun l sn xut 180lt
3. Cng c s dng 02 thng xut t kho dng sn xut 1.400.000
4. Tin lng phi tr trong k ca:
- Cng nhn sn xut trong danh sch: 5.000.000
- Cng nhn sn xut thu ngoi thanh ton bng tin: 600.000
- Cng nhn bo tr my mc, thit b: 1.000.000
- Nhn vin qun l sn xut: 1.000.000
5. Tng hp cc khon trch BHXH, BHYT, BHTN, KPC tnh vo chi ph
ca:
- Cng nhn sn xut trong danh sch: 950.000
- Cng nhn bo tr my mc, thit b: 190.000
- Nhn vin qun l sn xut: 190.000
6. Khu hao TSC trong thng 12/2009 l 6.400.000
7. Chi ph khc cha thanh ton tin
- Tin in nc vi tng gi thanh ton 2.750.000, trong VAT 10%
- Tin thu ngoi sa cha thng xuyn TSC cho xng sn xut vi
tng gi thanh ton 1.100.000, trong VAT 10%
III.
Bo co tng hp ti xng sn xut:
1. Hon thnh nhp kho 480 sn phm, 12 sn phm d dang cui k, sn
phm hng khng sa cha c 8sn phm
2. Vt liu chnh tha ti xng cui thng 11/2009 l 2.000.000 v ngy
31/12/2009 l 2.084.000
3. Tin in thu hi t mt t hp bn ngoi bng tin mt l 1.551.000,
trong VAT 10%
4. S sp hng quyt nh t sn xut bi thng 60%, tnh vo chi ph hot
ng bt thng 40% theo gi tr vt t trc tip sn xut
Yu cu:
Tnh ton, thuyt minh v phn nh trn ti khon chi tit v lp phiu tnh
gi thnh sn phm. Cho bit, cng ty k ton hng tn kho theo phng php k
-Trang 82-
khai thng xuyn, CP NVLTT pht sinh ton b t u quy trnh sn xut, chi ph
SCL TSC phn b tip trong 02 thng. Trong k khng pht sinh chnh lch nh
ph do gim cng sut sn xut
BI LM: (vt: 1.000)
(1)
N TK621A 100.000
C TK152C
90.000
C TK152P
10.000
(2)
N TK152P 8.200
N TK133
820
C TK111
9.020
N TK621A 984
C TK111
984
N TK627A 7.216
C TK111
7.216
(3)
N TK627
700
C TK142
700
(4)
N TK622A 6.550
C TK334
5.000
C Tk338 950
C TK111
600
(5)
N TK627A 2.380
C TK334
2.000
C TK338
380
(6)
N TK627A 6.400
C Tk214 6.400
(7)
N Tk627A 2.500
N TK133
250
C TK331
2.750
N TK627A
1.000
N TK133
100
C TK331
1.100
u k:
N Tk627
2.500
C Tk242
N Tk621
2.500
2.000
-Trang 83-
C TK152
2.000
Cui k, vt liu tha ti xng

N TK152
2.084
C TK621
2.084
Kt chuyn
N TK154
128.736
C TK621
100.900
C TK622
6.550
C TK627
21.286
Chi ph sn phm hng = [(10.000 + 100.900)/(480 + 12 + 8)] x 8 = 1.774,4

Chi ph sxddck= [(10.000 + 100.900)/(480+12+8)] x 12 = 2.661,6
Tng Z thc t=10.000 + 128.736 -2.661,6 1.774,4 = 134.300
Gi thnh n v = 279.792/sp
BI 43: Dn sx K c tnh hnh nh sau:
CPSXDD u thng: 2.000.000
Chi ph sn xut pht sinh trong thng: VLC 10tr, VLP 3tr, NCTT 5tr,
SXC 8tr
Kt qu thu c 85 spht, 15 spdd cui k
Yu cu: nh gi spddck theo VLC
BI LM:
x S lng spdd cui k
DC (VLC) =
=
x 15 = 1.800.000
BI 44. DN B sn xut spA c tnh hnh nh sau:

- Chi ph sn xut d dang u thng: 3tr (VLC: 2,1tr, VLP 0,9tr)
- Chi ph sn xut pht sinh trong thng: VLC 30,9 tr, VLP 5,7tr, NCTT
21tr, SXC 25,5 tr
- Kt qu thu c 270 spht, cn 60spdd vi mc hon thnh 30%
-Trang 84-
Yu cu: nh gi spddck theo CPNVLTT trong 02 trng hp:

VLC v VLP b ngay t u qu trnh sn xut
VLC b ngay t u, VLP b dn theo quy trnh sn xut
BI LM:
+ TH1: Vt liu chnh v vt liu ph b ngay t u quy trnh sn xut
DC (VLTT) =
x 60 = 7.200.000
+ TH2 : VLC b ngay t u, VLP b dn theo quy trnh sn xut

DC (VLC) =
x 60 = 6.000.000
DC (VLP) =
x 60x30% =1.350.000
DC (VLTT) = 6.000.000 + 1.350.000 = 7.350.000

BI 45: Theo s liu thu thp t sxsp A v B
1. Chi ph sn xut d dang u k:
+ Nguyn vt liu chnh (A): 3.998.000, (B): 5.000.000
+ Nguyn vt liu ph s dng trc tip (B): 2.000.000
+ NCTT (B): 6.000.000, SXC (B): 5.500.000.
2. Chi ph sn xut pht sinh trong k:
+ Nguyn vt liu chnh (A): 106.000.000, (B): 21.500.000
+ Nguyn vt liu ph s dng trc tip (A): 2.000.000, (B): 5.400.000
+ NCTT (A): 9.520.000, (B): 18.000.000
+ Sn xut chung (A): 8.200.000, (B): 17.000.000
3. Sn phm hon thnh trong k:
+ 190 spA, t l hon thnh l 30%
+ 4.800 spB, t l hon thnh l 40%
Cho bit chi ph nguyn vt liu chnh pht sinh t u ton b, cc chi ph
khc pht sinh theo mc sn xut.
Yu cu:
a) Xc nh v gii thch phng php nh gi sn phm d dang cui k tng
loi sp
b) nh gi sn phm A d dang cui k
c) nh gi sn phm B d dang cui k
BI LM:
+ Chi ph sn xut d dang cui k = CPNVLTTDDCK + Cp ch bin
-Trang 85-
+ CPNVLTTDDCK = CPNVLTT (VLC b ngay t u, VLP b dn theo quy trnh

sx)
x SLSPHT tng
+ Chi ph ch bin ddck =

ng
+ S lng SPHTT = S lng SPDD cui k x T l hon thnh

Sn phm A:
x 20 = 10.476.000
a. DC (VLC) =
b. DC (VLP) =
x 20x30% =61.224,5
c. DC (NCTT) =
d. DC (SXC) =
x 20x30% =291.428,87
x 20x30% =251.020,41
Chi ph sn xut d dang cui k (spA)= DC (VLC) + DC (VLP) + DC (NCTT) +

DC (SXC) = 11.079.673,48
Sn phm B
e. DC (VLC) =
x 500 = 2.500.000
f. DC (VLP) =
x 500*40% = 296.000
g. DC (NCTT) =
x 500*40% = 960.000
x 500*40% = 900.000
h. DC (SXC) =
DC (VLTT)= 2.500.000 + 296.000 = 2.796.000

Chi ph sn xut d dang cui k (spB) = 4.656.000
BI 46: Cng ty c phn PN t chc 2PX gm 2 b phn phc v l PX in v
PX sa cha, tnh thu GTGT theo phng php khu tr, hch ton hng tn kho
theo phng php k khai thng xuyn. Theo ti liu v chi ph sn xut ca 2 PX
trong thng 1 nh sau:
1. Chi ph sn xut d dang trong k: PXSC 2.200.000
2. Tp hp CPSX trong k nh sau:
PX in
Chi ph sn xut
Gi thc t NVL xut
dng
Gi thc t CCDC xut
PX sa cha
Sx sn phm
Phc v ql
Sx sn phm
Phc v ql
13.000.000
2.100.000
15.200.000
4.150.000
-Trang 86-
dng
+ Loi phn b 1k
+ Loi phn b 2k
Tin lng phi tr
Khu hao TSC
Dch v mua ngoi
Chi ph khc bng tin
2.200.000
3.300.000
2.500.000
1.600.000
-
2.200.000
12.000.000
1.500.000
2.118.000
1.000.000
-
3.200.000
2.700.000
1.190.000
2.172.000
3. Kt qu sn xut ca ca tng phn xng:

- Phn xng in: Thc hin c 30.000Kwh in, trong dng phn
xng in 1.000Kwh, thp sng PXSC 4.000Kwh cung cp cho PXSX chnh
5.000Kwh, cung cp cho BPBH 8.000Kwh, cung cp cho b phn QLDN
3.000Kwh
- Phn xng SC: Thc hin 8.500h cng sa cha, trong sa cha cho
MMTB PXSC 1.000h, SC MMTB PX in 2.500h, SC MMTB PXSX l
3.000h, SC MMTB BPBH l 500h, SC sn phm bo hnh trong k l 300h, SC
thng xuyn MMTB BPQLDN l 1.200h, cn mt s cng vic sa cha d
dang c tnh l 2.850.000
4. Cho bit nh mc chi ph in: 1.100/kwh, sa cha 6.500/gi cng
Yu cu: Tnh Z thc t, dch v cung cp cho cc b phn chc nng theo 2
trng hp:
- Trng hp PX ph khng cung cp sp ln nhau
- Trng hp PX ph cung cp sp ln nhau
BI LM:
a. Trng hp PX ph khng cung cp sn phm ln nhau
PX in
N TK621
N TK621
13.000
C TK152
N TK622
PX sa cha
13.000
15.200
C TK152
N TK622
1.952
15.200
1.220
C TK334
1.600
C TK334
1.000
C TK338
352
C TK338
220
N TK627
N TK627
24.252
15.366
C TK 152
2.100
C TK 152
4.150
C TK153
2.200
C TK142
1.250
-Trang 87-
C TK142
1.650
C TK334
3.200
C TK334
2.200
C TK338
704
C TK338
484
C TK214
2.700
C TK214
12.000
C TK331
1.190
C TK331
1.500
C TK111
2.172
C TK111
2.118
Kt chuyn
N TK154
Kt chuyn
39.204
N TK154
31.876
C TK621
13.000
C TK621
15.200
C TK622
1.952
C TK622
1.220
C TK627
484
C TK627
15.366
* 1.000 =
2.450,25/Kwh
N TK627
12.251.250
N TK641
19.602.00
N TK642
7.350.750
C TK154()
39.204.000
* 1.000 = 6.227,2/gi
cng
N TK627
18.681.600
N TK641
4.981.760
N TK642
7.472.640
C TK154 (SC) 31.136.000

S ti khon (VT: 1.000)
-Trang 88-
TK 154()
SD: 0
18.681,6(627)
621) 13.000
4.981,76(641)
622)1.952
7.472,64 (642)
TK 154(SC)
627) 24.252
39.204
39.204
SD: 0
SD: 2.200
18.681,6(627)
621) 15.200
4.981,76(641)
622) 1.220
627) 15.366
7.472,64 (642)
31.786
Trng hp PX ph
cung cp SP ln nhau:
Chn PA chi ph sx
nh mc (KH)
b.
31.786
SD:2.850
Chi ph sn xut in
cung cp cho sa cha: 4.000 x
1.100 = 4.400.000
Chi ph sn xut sa cha cung cp cho in: 2.500 x 6.500 =

16.250.000
Zttvin)=
x 1.000 =3.190,875 /kwh

x 1.000 =3.857,2/gi cng
Zttv(SC)=
N TK627
19.954.375
N TK627
11.571.600
N TK641
25.527.000
N TK641
3.085.760
N TK642
9.572.625
N TK642
4.628.640
C TK154()
19.286.000
51.054.000
S TK
-Trang 89-
TK154
(SC)
TK 154(SC)
SD: 2.200
11.571,6 (627)
621) 1.520
3.085,76 (641)
622) 1.220
627) 15.366
4.628,64 (642)
154) 700
16.250(154)
36.186
35.536
SD: 2.850
TK 154()
SD: 0
621) 13.000
19.954,375 (627)
25.527(641)
622) 1.952
627) 24.250
9.572,625 (642)
154SC) 16.250
154SC)4.400
55.454
55.454
SD: 0
BI 47: DN A c 2 phn xng sn xut ph ch yu phc v cho PXSX chnh v

mt phn nh cung cp ra bn ngoi. Trong thng c cc ti liu nh sau:
S d u thng ca TK154 (PXSC): 200.000
1. Xut nguyn liu dng trong PX in: 2.400.000, PXSC 300.000
2. Xut ph tng thay th dng trong PX in: 100.000, PXSC l 300.000
3. Xut cng c lao ng, gi thc t 1.000.000 cho PXSC loi phn b 2ln.
-Trang 90-
4. Tin lng phi tr cho CNSX in l 3.000.000, nhn vin qun l PX

in 2.000.000, cho CNSC l 10.000.000, nhn vin qun l PXSC l
4.000.000
5. Khu hao TSC PX in 1.600.000, PXSC l 240.000, chi ph khc chi
bng tin mt cho PX in l 700.000, chi ph tr trc phn b cho PXSC
l 1.860.000
Bo co ca cc phn xng:
- Phn xng SC: thc hin c 500h cng, trong t dng 50h, cung cp
cho PX in 30h, sa cha ln ti sn trong DN 100h, sa cha thng xuyn trong
PX chnh 50h, cho BPBH 40h, cn li phc v cho bn ngoi. Cui thng cn 20 d
dang c nh gi theo ZKH l 47.000/gi cng
- Phn xng in: thc hin 3000Kwh, trong t dng 200Kwh, dng cho
PXSC 300Kwh, b phn QLDN 500Kwh, BPBH 800Kwh, PXSXC 1.000Kwh, cn
li cung cp ra bn ngoi. Cho bit ZKH 1.400/kwh.
Yu cu:
1) nh khon v phn nh tnh hnh trn vo s ti khon
2) Tnh ZTT ca 1h cng sa cha v 1kwh in. Bit gi tr ph tr cung cp
theo ZKH
BI LM: (VT: 1.000)
(1) N TK622
2.400
N Tk621SC
300
C TK152C
2.700
(2) N TK621
100
N TK621SC
30
C TK152P
130
(3) N TK142
1.000
C TK153
1.000
(4) N TK622
3.000
N TK627
2.000
C TK334
5.000
N TK622
660
N TK627
440
C TK338
1.100
(5) N TK627
N TK627SC
C TK214
1.600
240
N TK627SC
1.860
1.840
N TK622SC
-Trang 91-
10.000
C Tk331
1.860
N TK622SC
14.000
10.000
N TK627SC
4.000
C TK334
N TK627SC
C TK334
14.000
N TK627
3.080
700
N TK627SC
100
C TK111
N TK622SC
2.200
N TK627SC
880
C TK338
800
Kt chuyn:
N TK154
21.110
4.000
Kt chuyn:
10.900
TK154SC
C TK621
2.500
TK621
C Tk622
3.660
TK622
C TK627
4.740
TK627
330
12.200
7.580
Phn nh vo s ti khon:
TK 622()
TK 621()
SD: 0
SD: 0
334)3.000
152C)2.400
152P)100
2.500(154)
338)660
3.660
2.500
154)3.660
2.500
-Trang 92-
3.660
TK 627()
TK 621(SC)
SD: 0
SD: 0
334)2.000
152C)300
338)440
4.740(154)
214)1.600
330(154)
152P)30
111)700
330
4.740
330
4.740
TK622(SC)
TK154()
SD: 0
621)2.500
622)3.660
334)10.000
12.200(154SC)
642)2.584,785
4.740(154)
627)4.740
627)5.169,57
154SC)_1.410
641)4.135,656
4.740
SD: 0
338)2.200
12.200
4.740
-Trang 93-
12.200
TK 154(SC)
TK 627(SC)
SD: 200
SD: 0
142)500
621)330
334)4.000
622)12.200
338)880
154SC)7.580
214)240
7.580
154)1.410
627)7.580
641)3.689
154)420
642)9.674
111)1.000
20.530
331)1.860
627)4.857
18.380
SD: 940
7.580
Chi ph sn xut in cung cp cho sa cha:
300 x 1.400 = 420.000ng
Chi ph sn xut SC cung cp cho in: 30 x 47.000 = 1.410.000ng

ZTT(in) =
= 5.169,57/Kwh
= 96.376,84/h
ZTT(SC) =
cng
-Trang 94-
N TK627
5.169.570
N TK627SC
4.836.842
N TK641
4.135.656
N TK641SC
3.869.473,6
N TK642
2.584.785
N TK642SC
9.673.684
C TK154
18.378.000
11.890.011
C TK154SC
BI 48: Theo s liu thu thp t sxspA, nhm spB&C

1) Chi ph sn xut d dang u k:
- NVL(C) spA l 5.000.000, nhm spB&C l 5.080.000
- NVL(P) spA l 1.280.000, nhm spB&C l 2.000.000
- NCTT: nhm spB&C l 6.000.000
- Sn xut chung: nhm spB&C l 5.500.000
2) Chi ph sn xut pht sinh trong k:
- NVL chnh: spA l 106.220.000, nhm spB&C l 31.062.000
- NVL ph: spA l 12.000.000, nhm spB&C l 7.779.600
- NCTT: spA l 9.520.000, nhm spB&C l 34.551.120
- Sn xut chung: spA l 8.200.000, nhm spB&C l 34.256.000
3) Sn phm hon thnh trong k: 780 spA, 2000 spB v 1500 spC
4) Sn phm d dang cui k:
- S lng 50 spA, 200 spB v 210 spC
- T l hon thnh spA l 30%, spB l 50%, spC l 30%
5) Ph liu thu hi t NVL chnh:
SpA l 200.000, spB l 100.000, spC l 50.000. Cho bit
+ Chi ph NVL chnh, VLP trc tip pht sinh ton b t u qu trnh sn xut, cc
chi ph khc pht sinh theo mc sn xut
+ H s quy i ca spB l 1, ca spC l 1,2
Yu cu:
1. Xc nh v gii thch phng php nh gi spdd cui k ca spA, nhm
spB&C
2. Tnh chi ph sxdd cui k ca spA, nhm spB&C
BI LM:
nh khon cc nghip v kinh t pht sinh trong k (vt: ng)
(1) N TK621A
N Tk621(B;C)
106.220.000
31.062.000
-Trang 95-
C Tk152C
137.282.000
(2) N Tk621A
12.000.000
N TK621(B;C)
7.779.600
C TK152P
19.779.600
(3) N TK622A
9.520.000
N TK622(B;C)
34.551.120.
C Tk334
44.071.120
(4) N TK627A
8.200.000
N TK627(B;C)
34.256.000
C Tk331
42.456.000
Chi ph sn xut d dang cui k ca spA
DC =
x 50 = 7.500.000
+ Chi tit theo VLC: 6.700.000 (
x 50)
+ Chi tit theo VLP: 800.000

Chi ph sn xut DDCK ca nhm SP B&C
nh gi theo SLHTT
DC(VLTT)=
DC(NCTT)=
x (200+210x1,2) = 4.881.600
x
(200x50%)+(210x1,2x30%)
(200x50%)+(210x1,2x30%)
1.791.120
DC(SXC)=
1.756.000
Suy ra DC (B&C) = 4.881.600 + 1.791.120 + 1.756.000 = 8.428.720
BI 49: Mt DN sn xut s dng cng mt loi nguyn vt liu v lao ng. Kt
qu thu c mt loi spA. C ti liu nh sau:
S d u k ca mt s ti khon nh sau:
- TK154: 2.000.000 (gm 1.600.000 CPNVL chnh, 400.000 CPNVL ph)
- TK1521: 54.000.000 (n gi 5400/kg)
- TK1522: 8.400.000 (n gi 4200/kg)
- Trong k c cc NVKT p/s nh sau:
1. Rt TGNH v nhp qu TM l 50.000.000
-Trang 96-
2. Nhp kho 20.000kg NVL chnh, n gi cha VAT l 4.900/kg, thu sut
VAT 10% cha thanh ton cho khch hng. Do doanh nghip mua s lng nhiu
nn c hng CKTM trn gi cha thu l 100/kg v tr vo s tin n ca
khch hng. Ngi bn giao hng n kho ca doanh nghip.
3. Nhp kho 4.000kg VLP, n gi cha VAT l 3.750/kg, VAT 10% thanh
ton bng chuyn khon. Chi ph vn chuyn bc d thanh ton bng tin mt l
630.000ng bao gm 5% VAT
4. Xut kho NVL chnh s dng cho trc tip sn xut sn phm l 12.000kg
5. Xut kho 2.000kg VLP dng cho trc tip sn xut sn phm, 1.000kg dng
b phn qun l PX
6. Xut kho 1 CCDC PXSX thuc loi phn b 8k, tr gi ban u ca
CCDC l 8.000.000
7. Tin lng phi tr cho CNTTSXSP l 48.000.000, b phn ql PX l
12.000.000
8. Trch BHXH, BHYT, BHTN, KPC theo t l quy nh
9. Mc khu hao trch k trc ti l 5.100.000, k ny DN trang b cho PX
thm 1TSC theo gi mua ghi trn H c VAT (10%) l 330.000.000, thi gian
s dng hu ch l 10nm.
10. Cc chi ph khc pht sinh ti PXSX thanh ton bng tin mt l 3.300.000,
bao gm 10%VAT
11. Thanh ton lng t 1 l 30.000.000 bng tin mt
12. Bo co ca PXSX:
- Vt liu cn tha nhp li kho tr gi 664.000
- Ph liu thu hi t qu trnh sn xut nhp kho tr gi 380.000
- Hon thnh nhp kho 2.440 spA, cn 128 spA d dang
Yu cu:
1. nh khon cc nghip v ktps trn
2. Tnh tng gi thnh v gi thnh n v ca spA. Bit rng DN p dng pp
nh gi spdd theo CPNVLTT, VLC v VLP b ngay t u quy trnh sn xut.
Xut kho theo phng php GBQ cui k
3. Lp bng tnh Z ca spA
BI LM:
nh khon cc nghip v kinh t pht sinh (vt: 1.000)
(1) N TK111
50.000
C TK112
50.000
(2) N Tk152C
N TK133
C TK331
(3) N TK152P
96.000
9.600
105.600
15.000
-Trang 97-
N TK133
C TK112
N TK152P
N TK133
C TK111
1.500
16.500
600
30
630
GBQVLC =
= 5.000/kg
GBQVLP =
= 4.000/kg
(4) N TK621
C TK152C
(5) N TK621
N TK627
C TK152P
(6) N TK142
C TK153
N TK627
60.000
60.000
8.000
4.000
12.000
8.000
8.000
1.000
C TK142
(7) N TK622
N TK627
C TK334
(8) N TK622
N TK627
N TK334
C TK338
(9) N TK627
C TK214
(10) N TK627
N TK133
C TK111
(11) N TK334
C TK111
(12) N TK152
C TK621
N TK152
C TK154
1.000
48.000
12.000
60.000
10.560
2.640
5.100
18.300
7.600
7.600
3.000
300
3.300
30.000
30.000
664
664
380
380
-Trang 98-
Kt chuyn: N TK154
156.136
C TK621
67.336
C TK622
58.560
C TK627
30.240
x 128 = 3.456 ng
+ Chi ph sn xut d dang cui k =
+ Tng gi thnh sn phm A = 2.000 + 156.136 3.456 380 = 154.300 ng

+ Zv spA= 63,237 ng/sp
Bng tnh gi thnh sn phm A
Khon mc
CPSXDDk CPSXP/STK CPSXDDCK
Tng Z
Z n v
CPNVLTT
2.000
67.336
3.456
65.500
26,844
CPNCTT
58.560
58.560
24
CPSXC
30.240
30.240
12,393
Cng
2.000
156.136
3.456
154.300
63,327
BI 50: DN X hch ton HTK theo PPKKTX, thuc i tng np thu GTGT
theo phng php khu tr, c t chc 1pxsc chnh (sx spM). Trong thng 12/2009
c ti liu kt nh sau:
- Ti liu 1: S d u k ca mt s TK
+ TK154: 1.500.000 (chi tit theo CPNVL chnh trc tip)
+ TK152: 90.000.000 (chi tit VLC 75.000.000 (500kg), VLP 15.000.000
(2.000kg)
+ TK153: 12.000.000 (10 cng c)
- Ti liu 2: Trong thng c cc NVKTPS nh sau:
1) Mua VLC thanh ton bng TGNH, s lng 5.000kg, n gi cha VAT l
16.000/kg, VAT 10%
2) Chi ph sa cha nh TSC s dng PXSX chnh, gi thanh ton l
5.720.000 ( bao gm 10%VAT) thanh ton bng tin mt.
3) Cn c vo PNK vt t, cng c dng c trong thng (DN tnh gi xut hng
tn kho theo PP bnh qun gia quyn)
- VLC xut s dng sxsp: 7.000kg
- VLP xut s dng sxsp: 1.000kg, phc v qun l PX l 80kg
-Trang 99-
- CCDC xut bo dng thng xuyn MMTB trong PXSX l 5CC thuc loi
pb 1ln
4) Tin lng thc t phi tr CNTTSX sp l 40.000.000, nhn vin phc v
v qun l PX l 12.000.000
5) Trch BHXH, BHYT, BHTN, KPC theo t l quy nh
6) Trch khu hao TSC PXSX l 10.600.000
7) Chi ph dch v mua ngoi phi tr phn b cho PXSX l 10.000.000, VAT
10%
8) Bo hng CCDC ang s dng PXSX thuc loi phn b nhiu ln, gi
thc t xut dng 5.400.000, phn b 80% gi tr. Ph liu thu hi nhp kho
c tnh 20.000
9) VLC s dng khng ht nhp li kho tr gi 3.100.000
10) Kt qu sn xut hon thnh nhp kho 5.000sp v 200sp ddck. nh gi
spdd theo CPNVLTT, VLC v VLP b ngay t u qtrnh sx. Ph liu thu hi
nh/kho tr gi 788.000.
Yu cu:
1. nh khon cc NVKTP trn
2. nh gi spdd cui k
3. Tnh tng gi thnh v gi thnh n v ca sp
BI LM:
nh khon cc NVKTP (VT: 1.000)
(1) N TK152C
80.000
N TK1331
8.000
C TK1121
(2) N TK627
N TK133
C TK111
GBQVLC =
88.000
5.200
520
5.720
=15,5 ng/kg; GBQVLP =
(3) N TK621
108.500
C TK152C
108.500
N TK621
7.500
N TK627
600
C TK152P
8.100
N TK627
C TK153
6.000
6.000
-Trang 100-
= 7,5 ng/kg
(4) N TK622
N TK627
C TK334
(5) N TK622
N TK627
N TK334
C TK338
(6) N TK627
C TK214
40.000
12.000
(7) N TK627
N TK133
C TK331
(8) N TK627
N TK152
C TK142
N TK152
C TK154
(9) N TK152
C TK621
10.00
1.000
52.000
8.800
2.640
4.420
15.860
10.600
10.600
11.000
1.080
20
1.100
20
20
3.100
3.100
Kt chuyn
(10) N TK154
C TK621
C TK622
C TK627
N TK152
C TK154
i.
ii.
iii.
209.820
112.900
48.800
48.120
788
788
x 200 = 4.400 ng
Chi ph sn xut DDCK =
Tng gi thnh SP = 1.500 + 209.820 4.400 7 88 20 = 206.112 ng

Gi thnh n v = 206.112/5.000 = 41,2224ng/sp
BI 51: Doanh nghip Phng Quang sxspK gm 03 quy cch K1, K2, K3 trong
thng 03/2008 c tnh hnh nh sau:
- Chi ph sn xut pht sinh trong thng l 16.365.000
- Chi ph sn xut d dang ngy 28/02 l 1.869.000
- Chi ph sn xut d dang ngy 31/03 l 1.463.000
-Trang 101-
- Kt qu thu c 25 spK1, 30 spK2, 18 spK3. Cho bit ZKH K1=250.000/sp,

K2=190.000/sp, K3=290.000/sp
Yu cu: Tnh gi thnh thc t ca tng sn phm
BI LM:
Tng ZTT ca nhm spK = 1.869.000 + 16.365.000 1.463.000 =
16.771.000
Tng
ZKH
ca
nhm
spK=(25x250.000)+(30x190.000)+(18x290.000)=
17.170.000
T l = (16.771.000/17.170.000) x 100% = 97,68%
Tng Z spK1= 97,68% x 250.000 x 25 = 6.105.000
Zv = 244.200/sp
Tng Z spK2= 97,68% x 190.000 x 30 = 5.567.760
Zv = 185.592/sp
Tng Z spK3= 97,68% x 290.000 x 18= 5.098.896
Zv = 283.272/sp
BI 52: DN An Khang c 02 PXSX sp M theo kiu dy chuyn, hch ton HTK
theo pp KKTX, CPSX trong k c tp hp nh sau
CP ni
s
dng
Sxsp
- PX1
- PX2
Ql PX
- PX1
- PX2
152VL
C
28.600
-
152VL
P
15
3
5.200
6.500
130
260
26
0
39
0
111
BHX Kh
H
c
65
91
52
26
130
260
11
2
39
0
52
0
331
i
n
214
142
334
33
8
650
120
520
0
260
0
650
910
162,
5
260
260
0
260
0
650
800
91
0
-
Yu cu:
a) Phn nh tnh hnh trn vo cc ti khon c lin quan
b) Tnh gi thnh sn phm ca dn theo pp phn bc c tnh ZBTP bit rng
- BHXH, BHYT, KPC, BHTN tnh theo t l tin lng
- Px1 lm ra 5.850 BTP chuyn sang Px2, cn 1300spdd cui k c tr gi
theo VLC
- Px2 lm ra 5.200 thnh phm, cn li spdd cui k tr gi theo BTP PX1
-Trang 102-
c)
Lp bng tnh ZspM

BI LM:
(1)
N TK621 (PX1)
C TK152C
C TK152P
(2)
N TK338 (PX1;2)
C TK111
(3)
N TK627 (PX1;2)
C TK214(PX1)
33.800
28.600
5.200
234
234
7.800
5.200
C TK214(PX2)
(4)
(5)
(6)
(7)
2.600
N TK621(PX1;2)
C TK152(P)
N TK622(PX1) 2.600
N TK622(PX2) 2.600
C TK334
N TK622(PX1) 572
N TK622(PX2) 572
C TK338
N TK627(PX1) 4.047.5
C TK152(P)
130
C TK153
260
C TK111
130
C TK112
3090
C TK331
650
C TK214
650
C TK142
162,5
C TK334
650
C TK338
143
C TK335
910
+ Tr gi SPDD cui k =
6.500
6.500
5.200
1.144
N TK627(PX2)
C TK152P
C TK153
C TK111
C TK112
C TK331
C TK214
C TK142
C TK334
C TK338
x 1.300 = 5.200 ng
+ Tng ZBTP = 46.247,5 5.200 = 41.047,5 ng

+ Zv = 7,017 ng/sp
Kt chuyn
-Trang 103-
3.696
260
390
260
520
120
910
260
800
176
N TK154(PX1)
46.247,5
C TK621
33.800
C TK622
3.172
C TK627
9.275,5
Phiu tnh Z sn phm
Loi sp: BTP
Khon mc
Chi ph PSTK
DC
Tng Z
ZBTP
Chuyn PX2
CPNVLTT
33.800
5.200
28.600
4,89
28.600
CPNCTT
3.172
3.172
0,54
3.172
CPSXC
9.275,5
9.275,5
1,587
9.275,5
5.200 41.047,5 7,017
41.047,5
Cng
46.247,5
Kt chuyn
N TK154(PX2)
15.968
C TK621
6.500
C TK622
3.172
C TK627
6.296
x 650 = 4.560 ng
DC (PX2) =
Tng Z spM = 15.968 + 41.047,5 4.560 = 52.455,5 ng

Gi thnh n v = 10,087 ng/sp
Phiu tnh gi thnh sn phm (spM)
CPSXTK
K/mc
CPSXDDCK
TP
BTP
Trong
k
BTP
Trong
k
Tng Z
Zv
CPNVLTT
28.600
6.500
3.178
31.9122
6,139
CPNCTT
3.172
3.172
352
5.992
1,152
CPSXC
9.275,5
6.296
1.030
14.451,5
2,796
-Trang 104-
Cng
41.047,5
15.968
4.560
52.455,5
10,087
BI 53. DN Nam Minh hch ton HTK theo pp KKTX, c 02 PXSX chnh
- PX1: sxspA bao gm cc c A1, A2, A3, A4
- PX2: sn xut spB bao gm cc c B1, B2. Chi ph sn xut c tp hp
theo nhm sp, tnh gi thnh sn phm tng loi theo nhm. Trong thng 01/2009
c cc nghip v kinh t pht sinh sau:
1. Xut VLC sn xut sp PX1 l 79,1tr, PX2 l 120tr
2. Xut VLP sn xut sn phm PX1 l 5,8 tr, PX2 l 16tr, qun l PX1 l
0,68tr, PX2 l 0,47tr
3. Xut nhin liu cho qun l PX1 l 0,51tr, PX2 l 0,36tr
4. Xut CCDC ra s dng PXSX tr gi 2,34tr, trong PX1 l 1,38tr, PX2
l 0,96tr, k ton phn b trong 03 thng
5. Chi TGNH tr chi ph sa cha thng xuyn PX1 l 0,35tr, PX2 l
0,4tr
6. Tin in phi tr trong thng cho ngi cung cp PX1 l 2,7tr, PX2 l
1,8tr
7. Tnh lng phi tr cho cng nhn sn xut PX1 l 32tr, PX2 l 40tr,
cho cc nhn vin khc PX1 l 5tr, PX2 l 6tr
8. Trch BHXH, BHYT, BHTN, KPC theo t l quy nh
9. Khu hao ti sn c nh PX1 trong thng l 25tr, PX2 l 17,8tr
10. Chi TM mua bo h lao ng cho CNSX s dng PX1 l 0,8tr, PX2 l
0,64tr
Yu cu:
1) nh khon cc nghip v kinh t pht sinh
2) Tnh gi thnh n v sn phm ca Dn bit rng
Trong thng, DN nhp kho 700spA1, 1.000spA2, 1.300spA3,
600spA4, 1.500spB1, 1.900spB2
Tr gi sn phm d dang u k: PX1 2,435tr, PX2 1,838tr
Khng c spdd cui k
Gi thnh k hoch ca tng loi sn phm nh sau: spA1: 41.000,
A2: 45.000, A3: 46.000, A4: 50.000, B1: 64.000, B2: 67.000
BI LM:
nh khon cc nghip v kinh t pht sinh (vt: 1.000)
(1) N TK621(PX1)
N TK621(PX2)
C TK152C
(2) N TK621(PX1)
79.100
120.00
199.100
5.800
-Trang 105-
N TK621(PX2)
N TK627(PX1)
N TK627(PX2)
C TK152P
(3) N TK627(PX1)
N TK627(PX2)
C TK152(NL)
(4) N TK142
C TK153
N TK627(PX1)
N TK627(PX2)
16.000
680
470
22.950
510
360
870
2.340
2.340
460
320
C TK153
(5) N TK627(PX1)
N TK627(PX2)
C TK1121
(6) N TK627(PX1)
N TK627(PX2)
C TK331
(7) N TK622(PX1)
N TK622(PX2)
N TK627(PX1)
N TK627(PX2)
C TK334
(8) N TK622(PX1)
N TK622(PX2)
N TK627(PX1)
N TK627(PX2)
N TK334
C TK338
(9) N TK627(PX1)
N TK627(PX2)
C TK214
(10) N TK627(PX1)
N TK627(PX2)
C TK111
780
350
400
750
2.700
1.800
4.500
32.000
40.000
5.000
6.000
83.000
7.040
8.800
1.100
1.320
7.055
25.315
25.000
17.800
42.800
800
640
1.440
Kt chuyn
-Trang 106-
N TK154(PX1)
160.540
C TK621
84.900
C TK622
39.040
C TK627
36.600
N TK154(PX2)
213.910
C TK621
136.000
C TK622
48.800
C TK627
29.110
Tng ZTT PX1 = 2.435.000 + 160.540.000 = 162.975.000

N TK155
162.975
C TK154
162.975
Tng ZKH nhm spA

=
(700x41.000)+(1.000x45.000)+(1.300x46.000)+(600x50.000)=163.500.000
T l = 0,997 = 99,7%
Tng Z spA1 = 700x 41.000 x 99,7% = 28.613.000
Zv= 40.877/sp
Tng Z spA2 = 1.000 x 45.000 x 99,7% = 44.865.000
Zv= 44.865/sp
Tng Z spA3=1.300 x 46.000 x 99,7% = 59.620.000
Zv= 45.862/sp
Tng Z spA4 = 600 x 50.000 x 99,7% = 29.910.000
Zv= 49.850/sp
Tng ZTT PX2 = 1.838.000 + 213.910.000 = 215.748.000
N TK155
215.748.000
C TK154
215.784.000
Tng ZKH nhm spB = (1.500 x 64.000) + (1.900 x 67.000) =

223.300.000
T l =
x 100% = 96,6%
-Trang 107-
Tng Z spB1 = 1.500 x 64.000 x 96,6% = 92.736.000

Zv = 61.824 /sp
Tng Z spB2 = 1.900 x 67.000 x 96,6% = 122.971.800
Zv= 64.722/sp
BI 54: C ti liu di y PX3 sn xut 03 loi sp A, B, C
Chi ph sn xut d dang u thng: 6.000.000
Sn phm hon thnh trong thng nhp kho thnh phm gm 1.200spA,
600spB, 700spC
Sn phm d dang cui thng gm 200spA, 800spB, c nh gi theo

CPNVLTT
Cc chi ph pht sinh trong thng gm:

(1) Xut vt liu chnh a vo sn xut tr gi 300.000.000
(2) Xut VLP cho sn xut tri gi 26.000.000
(3) Lng phi tr cho CNTTSX 145.000.000
(4) Trch BHXH, BHYT, BHTN, KPC theo t l quy nh
(5) Lng phi tr cho nhn vin PX 14.200.000
(6) Trch BHXH, BHYT, BHTN, KPC theo t l quy nh
(7) Chi ph in, nc s dng PX l 16.300.000
(8) Chi ph khu hao MMTB sx l 4.400.000
(9) Xut CCDC s dng trong 02 thng tr gi 4.000.000 cho PXSX
(10) Chi 12.00.000 TM bo him Nh xng, k hn 1nm
H s sp: spA=1, spB=1,3; spC = 1,8

Yu cu:
1. nh khon cc NVKTPS v tnh gi thnh spA, B, C theo pp h s
2. Lp phiu tnh gi thnh sn phm
BI LM:
(1) N TK621
300.000.000
C TK152C
300.000.000
(2) N TK621
26.000.000
C TK152P
26.000.000
(3) N TK622
145.000.000
C TK334
145.000.000
(4) N TK622
31.900.000
N TK334
12.325.000
C TK338
44.225.000
(5) N TK627
14.200.000
C TK334
14.200.000
-Trang 108-
(6) N TK627
N TK334
C TK338
(7) N TK627
C TK331
(8) N TK627
C Tk214
(9) N TK627
C TK142
(10) N TK627
C TK111
3.214.000
1.027.000
4.331.000
16.300.000
16.300.000
4.400.000
4.400.000
2.000.000
2.000.000
1.000.000
1.000.000
Kt chuyn:
N TK154
543.924.000
C TK621
326.000.000
C TK622
176.900.000
C TK627
41.024.000

DC
(200+800x1,3)
127.061.728
Tng s lng sp chun = (1.200*1)+ (600*1,3) + ( 700*1,8) = 3.240sp
Tng ZTT sp = 6.000.000 + 543.924.000 127.061.728 = 422.862.772
N TK155
422.862.772
C TK154
422.862.772
Zv sp chun = 130.513/sp
Tng Z spA = 1.200 x 1 x 130.513 = 156.615.656
Zv spA = 130.513/sp
Tng Z spB = 600 x 1,3 x130.513 = 101.800.177
Zv spB = 169.667/sp
Tng Z spC = 700 x 1,8 x 130.513 = 164.446.439
-Trang 109-
Zv spC = 234.923/sp
BI 55: DN Nam Anh sn xut spA ng thi thu c sn phm ph X, c
tnh hnh nh sau:
Chi ph sn xut d dang u thng: 200.000.000 (CPNVLTT)

Chi ph sn xut pht sinh trong thng gm: NVLTT 215.000.000, NCTT l
38.000.000, CPSXC l 40.100.000
Kt qu thu c 90SPHT, cn 15 SPDD vi mc hon thnh l 40%.

ng thi thu c 20spX vi gi bn cha thu l 20.500.000, li nhun
nh mc l 50%, trong gi vn c tnh CPNVLTT l 60%, CPNCTT
15%, CPSXC 14%. Bit vt liu chnh tha ti xng l 1.500.000,
VLC, VLP b ngay t u quy trnh sn xut. Cc chi ph khc pht sinh
theo mc sn xut. nh gi SPDDCK theo CPNVLTT
Yu cu: Tnh gi thnh sn phm A
BI LM:(vt: 1.000)
Ta c : X +5%X = 20.500 X=19.524
60% CPNVLTT: 60% x 19.524 = 11.714,4
15% CPNCTT: 15% x 19.524 = 2.928,6
25% CPSXC: 25% x 19.524 = 4.881
DC =
x 15 = 31.683,657
Tng gi thnh spA = 20.000 + 215.000 + 38.000 +40.100 1.500 19.524

31.683,657 = 260.392,343
Zv = 260.392,343/90 = 2.893,248/sp
BI 56: DN X sn xut sn phm K sn xut ra spM c tnh hnh nh sau:
Chi ph sn xut d dang u thng: 8.000.000 (VLC: 5.600.000, VLP:

2.400.000)
Chi ph pht sinh trong thng bao gm VLC l 80.200.000, VLP l

14.500.000, NCTT l 56.000.000; CPSXC l 60.000.000
Kt qu thu c 500spht; cn 950spdd mc hon thnh l 30%

Yu cu:
-Trang 110-
Tnh gi thnh sn phm hon thnh tng ng theo phng php trc
tip. Bit rng SPDDCK c nh gi theo CPNVLTT trong trng hp VLC,
VLP b ngay t u quy trnh sn xut.
BI LM: (vt: 1.000)
DC =
x 90 = 15.666
Tng Z spM = 8.000 + 210.700 15.666 = 203.034

Zv spM = 203.034/500 = 406,068/sp
BI 57; DNSX sn phm K sx ra spM c tnh hnh nh sau
- Chi ph sn xut d dang u thng: 6.000.000 (VLC: 3.600.000, VLP:
1.800.000)
- Chi ph pht sinh trong thng bao gm: VLC l 82.200.000, VLP l
15.500.000, NCTT l 42.000.000, CPSXC l 51.000.000
- Kt qu thu c 420spht, cn 80spdd
Yu cu: nh gi SPDDCK theo VLC
BI LM:
DC =
x 80 = 13.728
BI 58:Dn sn xut nhp kho 550 thnh phm, cn 60 SPDDCK vi t l hon

thnh 30%, bit CPNVLC s dng ngay t u, VLP s dng theo mc
Yu cu: nh gi SPDD theo chi ph nh mc, bit chi ph nh mc
- CPNVLC 14.000
- VLP 6.000
- NCTT 9000
- SXC 10.500
BI LM:(vt: 1.000)
DC(VLC)= 14 x 60 = 840
DC(VLP)= 6 x 60 x 30% = 108
DC(NCTT)= 9 x 60 x 30% = 162
DC(SXC)= 10,5 x 60 x 30% = 189
Tng CPSXDDCK = 12.99
-Trang 111-
BI 59: DN Phng Nam sn xut sn phm A ng thi thu c sp ph X, c

tnh hnh nh sau:
- Chi ph sn xut d dang u thng 20.000.000 (CPNVLTT)
- Chi ph sn xut pht sinh trong thng gm NVLTT 216.000.000, NCTT l
38.800.000, CPSXC l 41.200.000
- Kt qu thu c 120spht, cn 40spdd vi mc hon thnh l 30%. ng
thi thu c 12 spX vi gi bn cha thu l 20.100.000, li nhun nh
mc l 5%, trong gi vn c tnh CPNVLTT 80%, CPNCTT 15%,
CPSXC l 16%. Bit vt liu chnh tha ti xng l 2.000.000. VLC,
VLP b ngay t u quy trnh sn xut. Cc chi ph khc s dng theo mc
sn xut. nh gi SPDDCK theo CPNVLTT
Yu cu: Tnh gi thnh sn phm A
BI LM:(vt: 1.000)
Ta c : X +5%X = 20.100 X=19.143
80% CPNVLTT: 80% x 19.143 = 15.314,4
15% CPNCTT: 15% x 19.143 = 2.871,45
5% CPSXC: 5% x 19.143 = 957,15
DC =
x 40 = 54.671,4
Tng gi thnh spA = 20.000 + 216.000 + 38.800 +41.200 54.671,4 2.000

19.143 = 240.185,6
Zv = 240.185,6/120 = 2.001,5/sp
BI 60: Cng ty c phn PN t chc 2PX gm 2 b phn phc v l PX in v
PX sa cha, tnh thu GTGT theo phng php khu tr, hch ton hng tn kho
theo phng php k khai thng xuyn. Theo ti liu v chi ph sn xut ca 2 PX
trong thng 12 nh sau:
1. Chi ph sn xut d dang trong k: PXSC 2.400.000
2. Tp hp CPSX trong k nh sau:
PX in
Chi ph sn xut
Gi thc t NVL xut
dng
Gi thc t CCDC xut
PX sa cha
Sx sn phm
Phc v ql
Sx sn phm
Phc v ql
6.750.000
225.000
11.700.000
337.000
-Trang 112-
dng
+ Loi phn b 1k
+ Loi phn b 2k
Tin lng phi tr
Khu hao TSC
Dch v mua ngoi
Chi ph khc bng tin
450.000
675.000
1.125.000
1.350.000
-
450.000
2.250.000
450.000
265.000
2.250.000
-
450.000
3.825.000
427.000
387.000
3. Kt qu sn xut ca ca tng phn xng:

- Phn xng in: Thc hin c 27.000Kwh in, trong dng phn
xng in 1.350Kwh, thp sng PXSC 3.150Kwh cung cp cho PXSX chnh
11.250Kwh, cung cp cho BPBH 6.750Kwh, cung cp cho b phn QLDN
4.500Kwh
- Phn xng SC: Thc hin 990h cng sa cha, trong sa cha cho
MMTB PXSC 22,5h, SC MMTB PX in 67,5h, SC MMTB PXSX l 2250h,
SC MMTB BPBH l 450h, SC sn phm bo hnh trong k l 180h, SC thng
xuyn MMTB
4. Cho bit nh mc chi ph in: 750/kwh, sa cha 45.000/gi cng
Yu cu: Tnh Z thc t, dch v cung cp cho cc b phn chc nng theo 2
trng hp:
- Trng hp PX ph khng cung cp sp ln nhau
- Trng hp PX ph cung cp sp ln nhau
BI LM: (VT: 1.000 NG)
a. Trng hp PX ph khng cung cp sn phm ln nhau
PX in
N TK621
N TK621
6.750
C TK152
N TK622
PX sa cha
6.750
11.700
C TK152
N TK622
1.647
11.700
2.745
C TK334
1.350
C TK334
2.250
C TK338
297
C TK338
495
N TK627
N TK627
4.526,5
6.087,5
C TK 152
225
C TK 152
337
C TK153
675
C TK142
562,5
C TK142
337,5
C TK334
450
-Trang 113-
C TK334
450
C TK338
99
C TK338
99
C TK214
3.825
C TK214
2.250
C TK331
427
C TK331
450
C TK111
387
C TK111
265
Kt chuyn
N TK154
Kt chuyn
N TK154
12.923,5
20.532,5
C TK621
6.750
C TK621
11.700
C TK622
1.647
C TK622
2.745
C TK627
4.526,5
C TK627
6.087,5
N TK627
6.460,875
N TK641
3.876,525
N TK642
2.584,350
C TK154()
* 1.000 = 574,3/Kwh
12.923,50
*1.000 = 2.336ng/h
cng
N TK627
5.256
N TK641
14.716,8
N TK642
1.051,2
TK 154(SC)
SD: 2.400
621) 11.700
-Trang 114-
5.256(627)
14.716,8(641)
C TK154 (SC) 20.484

S ti khon (VT: 1.000
622) 2.745
627) 6.087,5
20.532,5
1.051,2 (642)
20.484
SD:1.912,5
TK 154()
SD: 0
6.460,875(627)
621) 6.750
3.876,525(641)
622)1.647
2.584,350(642)
627) 4.526,5
12.923,5
12.923,5
SD: 0
Trng hp PX ph cung
cp SP ln nhau:
Chn PA chi ph sx nh mc (KH)
b.
Chi ph sn xut in cung

cp cho sa cha: 3.150 x 750 =
2.362.500
Chi ph sn xut sa cha cung cp cho in: 67,5 x 45.000 =

3.037.500
Zttvin)=
=604 /kwh
=22.606/gi
Zttv(SC)=
cng
N TK627
6.795
N TK627
5.086,35
N TK641
4.077
N TK641
14.241,78
N TK642
2.718
N TK642
1.017,27
C TK154()
13.590
CTK154(SC) 20.345,4
-Trang 115-
S TK
TK 154(SC)
TK 154()
SD: 0
621)
6.750
6.795(627)
4.077(641)
154SC)
3.037,5
15.961
915,525 (627)
621) 11.700
2.563,47 (641)
622) 2.745
622)
1.647
627)
4.526,5
SD: 2.400
1.017,27(642)
627) 6.087,5
154)2.362,5 3.037,5(154)
22.895
2.718 (642)
23.382,5
SD: 2.850
154SC)2.362,5
15.961
SD: 0
BI 61: DN A trong thng 12/2006 c ti liu v CPSX-spH nh sau (n v tnh:

ng)
G
1
2
3
NVLTT
320.000
-
Pht sinh
NCTT
37.600
41.280
46.400
SXC
75.200
68.800
69.600
SP hon
thnh
100
90
75
Sn phm d dang
S lng
%
15
40
12
60
16
50

Yu cu:
BI LM:
TK 154(I)
SD: 0
621)320.000
622) 37.600
-Trang 116-
247.500(154II)

DC (VLTT)=
627) 75.200
432.800
* 15 = 41.739,13
DC (NCTT)=
384.676
SD:
48.124,04
* 15*40% =
2.128,302
DC (SXC)=
* 15*40% = 4.256,604
Tng DC = 48.124,04
Tng ZBTP1 = 0 + 432.800 48.124,04 = 384.676
Gi thnh n v BTP1 = 384.676/100=3.848,76

Loi sp: BTP 1
Thng 01
Khon mc
CPP/STK
Dc
Tng ZBTP1
Zv
Chuyn
G2
CPNVLTT
320.000
41.739,13
278.260,9
2.782,609
278.260,9
CPNCTT
37.600
2.128,302
35.471,7
354,717
35.471,7
CPSXC
75.200
4.256,604
70.943,4
709,434
70.943,4
Cng
432.800
48.124,04
384.676
3.848,76
384.676

TK 154(II)
SD: 0
154I)348.676
622) 41.280
441.345,9(154III)
627) 68.800
494.756
-Trang 117-
441.345,9
DC (VLTT)=
SD:
53.410,09
* 12 = 32.736,58
DC
(NCTT)=
*12+
*12*60%
= 4.173,141 + 3.057,778 = 7.230,919

DC (SXC)=
*12+
*12*60%
= 8.346,282 + 5.096,296 = 13.442,58

Tng DC = 53.410,09
Tng ZBTP2 = 384.676+41.280+68.800-53.410,09=441.345,9
Gi thnh n v BTP2 = 441.345,9/90=4.903,843/sp
Loi sp: BTP 2
Thng 01
Khon
mc
CPP/STK
Dc
BTP H2
BTP1
G2
BTP1
G2
Tng Z
Zv
Chuyn
G3
CPNVLT
T
278.260,
9
32.736,5
8
245.524,
3
2.728,04
8
245.524,3
CPNCTT
35.471,7
41.280
4.173,14
1
3.057,77
8
69.520,7
8
772,4531
69.520,78
CPSXC
70.943,4
68.800
8.346,28
2
5.096,29
6
126.291,
8
1.403,24
2
126.291,
8
Cng
384.676
110.08
0
45.256
8.154,07
4
441.336,
9
4.903,84
3
441.336,
9

DC (VLTT)=
DC (NCTT)=
x 16 = 43.169,11
* 16+
*16*50%
= 12.223,43 + 4.472,289 = 16.695,72

-Trang 118-
DC (SXC)=
* 16+
*16*50%
= 22.205,16 + 6.708,434 = 28.913,59

Tng DC = 88.778,42
Tng Z = 441.336,9 + 46.400 + 69.600 88.778,42 = 468.559
Gi thnh n v = 468.559/75 =6.247,447/sp
Loi sp: TP H
Thng 01
CPP/STK
Khon mc
Dc
TP
D
BTP2
Trong k
BTP2
Trong k
Tng Z
Zv
CPNVLTT
245.524,3
43.169,11
202.355,2
2.698,069
CPNCTT
69.520,78
46.400
12.223,43
4.472,289
99.225,06
1.323,001
CPSXC
126.291,8
69.600
22.205,16
6.708,434
166.978,2
2.226,376
Cng
441.336,9
116.000
77.597,7
11.180,72
468.559
6.247,447

(VLTT)=
(NCTT)=
(SXC)=
* 75 = 203.390 (SD: 116.610)

* 75 = 25.872 (SD: 11.728)
* 75 = 51.743 (SD: 23.457)
Tng cpsx g 1 trong 75 spht = 281.005 (SD:151.795)

(VLTT)= 0
(NCTT)=
(SXC)=
* 75 = 31.527 (SD: 9.753)

* 75 = 52.546 (SD: 16.254)
-Trang 119-

(VLTT)= 0
(NCTT)=
* 75 = 41.928 (SD: 4.472)
(SXC)=
* 75 = 62.892 (SD:6.708)
Tng cpsx g3trong 75 spht = 104.819(SD: 11.181)

Phiu tnh Z sn phm
Loi sp: spH
Thng 01
Khon mc
Cpsx g1
Cpsx g2
Cpsx g3
Tng Z
Zv
CPNVLTT
203.390
203.390
2.712
CPNCTT
25.872
31.527
41.928
99.327
1.324
CPSXC
51.743
52.546
62.892
167.181
2.229
Cng
281.005
84.073
104.819
469.898
6.265
Ti liu tham kho:

-
Tai lieu ke toan

Dich vu ke toan
Hoc ke toan tong hop
Dich vu ke toan thue
-Trang 120-

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BI TP K TON CHI PH

Tng chi ph nng lng

Yu cu: Xc nh bin ph, nh ph theo phng php cc i-cc tiu v theo

Phng trnh chi ph nng lng ca cng ty: Y=500X + 2.000.000

Tng CP nng lng (Y)

Vy phng trnh chi ph nng lng c dng: Y=500X + 2.000.000 ()

Mc hot ng l 65%: tng t nh trn, ta c Y=107,691

Tng chi ph nng lng

Phng trnh chi ph nng lng ca cng ty: Y=1.700X + 8.200

Chi ph sn xut chung c phn b theo s gi my chy. Phng k ton ca

Tng chi ph nng lng

Chi ph vt liu dng c sn xut kh bin 1h my:

Chi ph bo tr mc hot ng cao nht (thng 06)

b = Ymax aXmax = 18.000.000 850x17.500 = 3.125.000

Xc nh cng thc d ton chi ph bo tr theo PP bnh phng b

Tng CP nng lng (Y)

Vy phng trnh chi ph nng lng c dng: Y=844,84X + 3.091,68

3) Kt qu sn xut ca tng phn xng:

Chn phng php trc tip (vt: 1.000)

22,690 /gi cng

C TK154 (SC) 9.076.000

621) 5.200 6353,2 (641)

621) 3.000 1.723,2 (641)

627) 2.706 453,8 (642)

627) 2.012 1.148,8 (642)

Trng hp PX ph cung cp SP ln nhau: Chn PA chi ph sx

Chi ph sn xut in cung cp cho sa cha: 1.400*500 =

Chi ph sn xut sa cha cung cp cho in: 30 * 25.000 =

621) 5.200 6353,2 (641)

BI 6: DN A c 2 PXSX ph ch yu phc v cho PXSX chnh v mt phn nh

Chi ph sn xut in cung cp cho sa cha:

Phn xng Sa cha:

= 50,46 ng/h cng

BI 7: Doanh nghip sn xut sn phm A c tnh hnh nh sau:

- Chi ph SX d dang u thng: 1.000.000.

BI 8: Doanh nghip A sn xut sn phm B c tnh hnh nh sau:

Th2. VLC b ngay t u, VLP b dn vo quy trnh sn xut

Bng phn b tlng v cc khon

Chi ph sn xut chung

Tng chi ph SXC phn b tnh vo CP ch bin

S cn li c tnh vo GVHB trong k = 5.653,2 ng

Chi ph sn xut DDCK = 2.960,9 + 7.531,1 + 21.577 = 32.069 ng

ZTT n v sp = 218.169,8/1.000 = 218,1698 ng/sp

BI 10: DN Tng sxspA ng thi thu c sn phm ph X, c tnh hnh nh

BI 11: DN Hng c mt PXSX chnh sn xut ra 3 loi sp A, B, C, trong thng c

- Chi ph sn xut pht sinh trong thng: 111,9 tr

Chi ph sn xut d dang cui k

Tng gi tr spdd cui k = 9.178,87

- Kt qu thu c 20 spA1, 24 spA2, 15 spA3. Cho bit ZKH A1 l

+ Tng Z spA1 = 0,9 * 200.000 * 20 = 3.600.000 Zv = 180.000/sp

2) Tnh hnh v kt qu sn xut trong k:

- Chi ph sn xut sa cha cung cp cho in = 70*16.000 = 1.120.000

b. Theo chi ph sn xut ban u: (vt: 1.000)

- Chi ph sn xut in cung cp cho SC: 966,67 * 1.000 = 966.670

- Chi ph sn xut sa cha cung cp cho in: 17.324,5614 * 70 =

c. Theo phng php i s:(vt: 1.000)

Chi ph sn xut in cung cp cho sa cha: 1000*1,050=1.050

154SC)1.050 1.000 (154SC)

BI 15: DN A trong thng c 1ti liu v chi ph sn xut sn phm H nh sau:

nh gi SPDDCK theo ULHTT.

Giai on 2: nh gi spdd cui k G2

Giai on 3. nh gi spdd cui k

*15*50% = 8.250 + 3.000 = 11.250

1550% = 8.250 + 3.000 = 11.250

1580% = 10.500 + 1.200 = 11.700

1580% = 7.500 + 600 = 8.100

750%=5.600 + 525 = 6.125

750% = 3.850 + 350 = 4.200

1060% =400 + 60 = 460

1550% = 1.125 + 112,5 = 1.237,5

DC(SXC) = 20040%405 = 32.400

DC(SXC) = (405300) + ( 30050%*448) = 121.500 + 67.200 = 188.700

((2.000 + 30050%) 448) 112.000 = 851.200

DC(SXC) = 20040%405 = 32.400

30050% = 178.500 + 142.800 = 321.300

DC(SXC) = (405300) + (448+30050%) = 121.500 + 67.200 = 188.700

((2.000 + 30050%) 448) 112.000 = 851.200

600100% =22. 200.000

20060% = 1.360.000 + 840.000 = 2.200.000