Bài Tập Ktqt - p.1 -Trần Văn Tùng

BI TP K TON CHI PH
BI 1: Chi ph nng lng ca mt n v trong 6 thng u nm 2012 (vt: ng)

Thng
1
S gi hot ng
500
Tng chi ph nng lng

2.250.000
750
2.375.000
1.000
2.500.000
1.100
2.550.000
950
2.475.000
6
700
2.435.000
Cng
5.000
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 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

-Trang 1-
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 =
= 100
Mc hot ng l 65%: tng t nh trn, ta c Y=107,691

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
S gi hot ng
4.000
Tng chi ph nng lng

15.000
5.000
17.000
6.500
19.400
8.000
21.800
7.000
20.000
6
Cng
5.500
36.000
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) Gi s thng 7 chy c 7.500 gi my th chi ph bo tr 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
-Trang 2-
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
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:
Thng
1
S gi hot ng
11.000
Tng chi ph nng lng

36.000
11.500
37.000
12.500
38.000
10.000
34.025
15.000
43.400
6
Cng
17.500
77.500
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
a. 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
-Trang 3-
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
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
PX in
SXSP
Phc v ql
3.000.000
100.000
PX sa cha
SXSP
Phc v ql
5.200.000
150.000
+ Loi phn b 1k
200.000
+ Loi phn b 2k
300.000
500.000
- Tin lng phi tr
600.000
200.000
1.000.000
200.000
- Khu hao TSC
1.000.000
1.700.000
- DV mua ngoi
200.000
190.000
118.000
172.000
- CP khc bng tin

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
-Trang 4-
200h, sa cha sn phm bo hnh trong k 80h, sa cha MMTB thng xuyn b phn QLDN
20h, 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:
1/ Tnh Z thc t SP, dch v ca cc PX SX ph theo 3 phng php hc.
2/ Tnh Z thc t SP, dch v ca cc PX ph cung cp cho cc b phn chc nng.
BI LM:
a.Trng hp PX ph khng cung cp sn phm ln nhau
Chn phng php trc tip (vt: 1.000)
PX in
N TK621
PX sa cha
3.000
C TK152
N TK622
N TK621
3.000
5.200
C TK152
732
N TK622
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
5.744
N TK154
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
-Trang 5-
Chi ph sn xut n v ca in =
N TK627
2.872.000
N TK641
1.723.200
N TK642
1.148.800
C TK154()
* 1.000 = 574,4/Kwh
5.744.000
Chi ph sn xut n v ca SC =
N TK627
2.296.000
N TK641
6.353.000
N TK642
453.800
C TK154 (SC)
* 1.000 = 22,690 /gi cng
9.076.000
S ti khon
TK 154(SC)
TK 154()
SD: 0
621) 3.000
SD: 800
2.872 (627)
621) 5.200
1.723,2 (641)
1.148,8 (642)
5.744
5.744
627) 2.706
453,8 (642)
5.744
5.744
SD: 850
SD: 0
6353,2 (641)
622) 1.220
622) 732
627) 2.012
2.269 (627)
b. 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
Zttvin)=
=579,4 /kwh
Zttv(SC)=
=22.565 /gi cng

-Trang 6-
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()
SD: 0
621) 3.000
TK 154(SC)
2.897 (627)
1.738,2 (641)
SD: 800
621) 5.200
622) 732
627) 2.012
1.158,8 (642)
154SC) 750
154SC) 700
6.494
6.494
2.269 (627)
6353,2 (641)
622) 1.220
627) 2.706
453,8 (642)
154) 700
750 (154)
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
-Trang 7-
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
- 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:
1/ Tnh ton, nh khon v phn nh vo ti khon tnh hnh trn.
2/ Tnh ZTT 1h cng Sc v 1kwh in, bit gi tr ph tr cung cp theo Z KH
BI LM:
Phn xng in
TK621 ()
TK154 ()
TK622 ()
SD: 0
154SC)1.410
334)1.500
338)330
1.830
1.830 (154)
1.830
338)220
111)350
152) 50
-Trang 8-
641)2.060,8
621)1.250
642)1.288
622)1.830
627C)2.576
627)2.370
632)515,2
1.250
214)800
154SC)420
1.250
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 =
= 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
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
TK622 (SC)
154)1.410
24.620
SD:940
338)1.100
-Trang 9-
TK621 (SC)
152) 150
152)15.000
15.150(154SC)
ZTTv SC =
= 50,46
ng/h cng
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
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:

- 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
-Trang 10-
BI LM:
DC(VLC) =
BI 8: Doanh nghip Hoa Tin c dy chuyn sn xut sn phm B. Trong thng 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:
a/ TH1: VLC v VLP b ngay t u qu trnh sn xut
b/ TH2: 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
BI 9: DN Huy sn xut mt hng A thuc din chu thu GTGT theo phng php khu tr thu,
thc hin k ton HTK theo phng php KKTX. Trong thng 03/2012 c ti liu nh sau (VT:
1.000):
-Trang 11-
- S d ngy 28/02/2012 ca TK154: 18.356 (chi tit VLC 9.000, VLP 2.597, NCTT 3.062,
SXC 3.697).
- Tnh hnh CPSX thng 03/2012 nh sau (VT: 1000)
1) Tp hp chng t v cc bng phn b lin quan n CPSX trong thng
Chng
t
Bng phn b tlng v cc
Phiu Xkho vt t
khon trch theo lng

Cc
VLC
VLP
CCDC
Lng
chnh
Lng
php
Ni
khon
trch
theo
lng
sdng
Tr/tip
sx
96.00
0
Phc
v sx
Cng
12.00
24.00
17.50
15.000
96.00
0
29.50
15.000
0
9.000
33.00
0
Bng
phn
Trch
trc
hao
php
TSC
4.788
720
2.000
2.090
6.878
khu
lng
1.200
3.200
720
15.20
0
Ha
n
mua
ngoi
cha
Phiu
chi
thanh
ton
18.00
0
24.60
11.408
15.20
0
42.60
11.408
Ghi ch:
- CCDC xut dng tr gi thc t 15.000ng, trong loi phn b 1ln l 3.000ng, s cn
li c phn b trong 5 thng, bt u t thng ny.
- 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 18.000ng l mua vt liu
chnh dng trc tip cho SXSP
2) Theo bo co PXSX:
- Vt liu chnh cn tha ti xng ngy 28/02/2012 tr gi 7.500ng ( a vo s
dng trong thng 3) v ngy 31/03/2012 tr gi 9.000ng.
- 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 1.200sp/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
108.000
96.000.
-Trang 12-
C TK152P
(2) N TK622
C TK334
12.000
29.508
24.000
C TK338
4.788
C TK335
720
(3) N TK627
C TK152P
84.798
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
C TK153
12.000
(5) N TK621
N TK133
18.000
1.800
12.000
C TK111
(6) N TK133
C TK111
19.800
2.460
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
-Trang 13-
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
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 c quy trnh cng ngh sn xut gin n to ra spA 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: CPNVLTT 108 tr, CPNCTT 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 v lp Phiu 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
-Trang 14-
+ 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:
- 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 trc l 1,412 tr, chi ph SXSPDD cui k ny l 1,34
tr. H s tnh gi thnh spA = 1, spB = 1,2, spC = 2.
Yu cu: Tnh v lp Phiu 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+111.900.000-1.340.000=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 loi 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 30/09/2011 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 cc khon theo lng 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:
-Trang 15-
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 v lp Phiu tnh gi thnh ca cc sp M, N, P
BI LM: (VT: 1.000 ng)
Tp hp cpsx pht sinh trong k
N TK154
125.107,2
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
-Trang 16-
Gi thnh n v sp P = 32,9644
BI 13: DN Thnh sn xut spA bao gm 3 quy cch A 1, A2, A3, trong thng 03/2011 c tnh hnh
nh sau:
- Chi ph sn xut pht sinh trong thng l 10.442.000
- CPSXDD ngy 28/02 l 1.460.000, CPSXDD ngy 31/03 l 1.390.000
- Kt qu thu c 20 spA1, 24 spA2, 15 spA3 hon thnh v nhp kho. Cho bit ZKH A1 l
200.000/sp, A2 l 160.000/sp, A3 l 256.000/sp
Yu cu: Tnh v lp Phiu tnh gi thnh 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 ABC c 2 PXSX ph tr l PX in v PXSC. Trong thng 09/2011 c ti liu v
hot ng ph tr nh sau:
1) Chi ph sn xut pht sinh trong thng 09/2011. VT: ng
Loi chi ph
+ Chi ph NVL trc tip
PX in
9.100.000
PX sa cha
5.200.000
+ Chi ph NCTT
2.500.000
2.000.000
+ Chi ph SXC
2.900.000
Tng cng
14.500.000
2) Tnh hnh v kt qu sn xut trong k:
1.930.000
9.130.000
- 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 09/2011 ca PXSC: 745.000
Yu cu:
-Trang 17-
1/ Xc nh gi tr lao v ca cc phn xng ph theo 3 phng php hc.

2/ 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
- 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
ZTT (SC) =
= 17.110/gi cng
N TK627
10.965.150
N TK627
7.699.500
N TK641
1.566.450
N TK632
855.500
N TK642
8.555.000
2.088.600
C TK154
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)
627) 1.930
627) 2.900
2.088,6(642)
154SC)1.120 1.000 (154SC)
SD: 0
621) 5.200
7.699,5(627)
855,5(632)
622) 2.000
622) 2.500
15.620
SD: 745
15.620
1.120(154SC)
154)1.000
10.130
SD: 1.200
-Trang 18-
9.675
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:
*1.000 = 17.324,5614
- Chi ph sn xut sa cha cung cp cho in: 17.324,5614 * 70 = 1.212.719,298

ZTT in =
= 1.053,2892 /kwh
ZTT SC =
= 16.857,9 /gi
cng
N TK 627
11.059.536,6
N TK 641
1.579.933,8
N TK 642
2.016.578,4
C TK154
N TK 627 7.586.055
N TK 632
C TK154SC 8.428.950
14.746.048,8
S ti khon
TK 154()
SD: 0
621) 9.100
11.059,5366(627)
11.579,9388(641)
622) 2.500
627) 2.900
154SC)1.212,719298
2.106,5784(642)
966,67(154SC)
15.712.718
15.712.718
SD: 0
842.895
-Trang 19-
TK 154(SC)
SD: 745
621) 5.200
7.586,055(627)
842,895(632)
622) 2.000
627) 1.930
1.212,719298(154)
154)966,67
10.096,67
9.641,669298
SD: 1.200
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:
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
ZTT (SC) =
*1.000 = 16.949,6/gi cng
N TK627
11.025
N TK627 7.627,32
N TK641
1.575
N TK632 847,480
N TK642
2.100
C TK154
C TK154SC
14.700
-Trang 20-
8.474,8
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
154SC)1.250
2.100(642) 1.050
(154SC)
154SC)1.050
15.750
10.180
15.750
7.627,32(627)
847,480(632
1.000 (154SC)
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
Sn
Sn phm d dang
phm
NVLTT
NCTT
T l hon
CPSXC
hon
Slng
10
40
thnh %
200.000
23.500
47.000
thnh
90
25.800
43.000
80
10
60
3
29.000
Cng
200.000
78.300
nh gi SPDDCK theo ULHTT.
43.500
133.500
65
235
15
35
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
-Trang 21-
TK 154(I)
Giai on 1: nh gi spdd cui k G1
SD: 0
621)200.000
622) 23.500
247.500(154II)
627) 47.000
270.500
247.500
SD: 23.000
DC (VLTT)=
* 10 = 20.000
DC (NCTT)=
* 10*40% = 1.000
DC (SXC)=
* 10*40% = 2.000
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: BTP1
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
-Trang 22-
DC (VLTT)=
TK 154(II)
* 10 = 20.000
SD: 0
154I)247.500
622) 25.800
284.000(154III)
627) 43.000
316.300
284.000
SD: 32.300
DC (NCTT)=
* 10+
*10*60%
= 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: BTP2
Thng 01
Khon mc
CPNVLTT
CPP/STK
Dc
BTP H2
Chuyn G3
BTP1
G2
BTP1
G2
Tng Z
Zv
180.00
0
20.000
160.00
0
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
247.50
0
68.800
27.500
4.800
284.00
0
3.550
284.00
0
Giai on 3. nh gi spdd cui k

DC (VLTT)=15*2.000=30.000
-Trang 23-
DC (NCTT)=
* 15+
DC (SXC)=
*15*50% = 8.250 + 3.000 = 11.250
* 15+
*15*50% = 19.500
Tng DC = 60.750
Tng Z = 284.000 + 29.000 + 43.500 60.750 = 295.750
Gi thnh n v = 295.750/65 =4.550/sp
Loi sp: TP H
Thng 01
Khon mc
CPNVLTT
CPP/STK
Dc
TP
BTP2
Trong k
BTP2
Trong k
Tng Z
Zv
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 g1 trong 65 spht = 178.750 (SD: 91.750)

(VLTT)= 0
-Trang 24-
(NCTT)=
* 65 = 19.500 (SD: 6.300)
(SXC)=
* 65 = 32.500 (SD: 10.500)

(VLTT)= 0
(NCTT)=
* 65 = 26.000 (SD: 3.000)
(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: Mt DN c 2 PXSX sn phm A theo kiu dy chuyn sn xut lin tc, 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
Ni sdng
1. Sn xut SP
+ PX1
152
152
VLC
VLP
111
153
Np
BHXH
112
Khc
331
in
214
142
334
22.000
4.000
50
4.000
2.000
-Trang 25-
335
+ PX2
5.000
70
2.000
2.000
+ PX1
100
200
40
100
300
500
500
125
500
+ PX2
200
300
20
200
400
400
700
200
600
2. Qun l PX
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, BHTN v KPC tnh theo t l quy nh hin hnh.
PX (1) lm ra 4.500 BTP chuyn PX (2) cn 1.000 SPDDCK tr gi xc nh theo CPVLC
PX (2) lm ra 4.000 thnh phm, cn li SPDDCK tr gi xc nh theo CPVLC

3) Lp Phiu 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
C TK214(PX2)
2.000
(4)N TK621(PX1;2)
9.000
C TK152(P)
9.000
(5)N TK622(PX1)
N TK622(PX2)
2.000
2.000
C TK334
(6)N TK622(PX1)
N TK622(PX2)
4.000
440
440
C TK338
(7)N TK627(PX1)
C TK152(P)
880
3.135
N TK627(PX2)
C TK152P
100
3.132
200
C TK153
200
C TK153
300
C TK111
100
C TK111
200
-Trang 26-
C TK112
300
C TK112
400
C TK331
500
C TK331
400
C TK214
500
C TK214
700
C TK142
125
C TK142
200
C TK334
500
C TK334
600
C TK338
110
C TK338
132
C TK335
700
2. Tnh gi thnh sn phm

Theo phng php c tnh Z BTP
Phn xng 1:
+ Tr gi spdd =
*1.000 = 4.000.000
+ 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
+ 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
40.683,6666
7
10,1595
-Trang 27-
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 17: Ti DNSX spA theo quy trnh cng ngh tri qua 3 bc ch bin lin tc; 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
PX1
CP nguyn vt liu trc tip
PX2
PX3
540.000.000
CP nhn cng trc tip
79.800.000
9.700.000
12.225.000
CP sn xut chung
57.000.000
4.850.000
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 hon thnh
70%.
PX2: sn xut ra 85 bn thnh phm, chuyn PX3, cn 15 SPDD mc hon thnh 80%.
PX3: sn xut ra 78 thnh phm nhp kho, cn 7 SPDD mc hon thnh 50%.
Yu cu:
1) Tnh Z sp theo 2 phng php:
-
Kt chuyn tun t.
Kt chuyn song song.
2) Lp bng tnh Z sp.

BI LM: (VT: 1.000 NG)
a. Phng php kt chuyn tun t:
PHN XNG 1
DC(VLTT)=
DC(NCTT) =
* 20 = 90.000
*20*70% = 9.800
-Trang 28-
DC(SXC) =
*20*70% = 7.000
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
DC(NCTT) =700*15+
*15*80% = 10.500 + 1.200 = 11.700
DC(SXC) =500*15+
*15*80% = 7.500 + 600 = 8.100

BNG TNH GI THNH BTP PX2
Khon mc
CPNVLTT
CPP/STK
Dc
BTP H2
Chuyn PX3
BTP1
G2
BTP1
G2
Tng Z
Zv
450.00
0
67.500
382.50
0
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
570.00
0
14.550
85.500
1.800
497.25
0
5.850
497.25
0
Cng
PHN XNG 3
DC(VLTT)= 4.500 * 7 = 31.500
DC(NCTT) =800*7+
*7*50%=5.600 + 525 = 6.125
-Trang 29-
DC(SXC) =550*7+
*7*50% = 3.850 + 350 = 4.200

BNG TNH Z BTP PX3
Khon mc
CPNVLTT
CPNCTT
CPP/STK
Dc
TP
BTP2
Trong k
BTP2
Trong k
Tng Z
Zv
382.500
31.500
351.500
4.500
68.000
12.225
5.600
525
74.100
950
CPSXC
Cng
46.750
8.150
3.850
350
50.700
650
497.250
20.375
40.950
875
475.800
6.100
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 30-
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
Khon mc
CPSXPX1
CPSXPX2
CPSX PX3
Tng Z
Zv
CPNVLTT
351.000
351.000
4.500
CPNCTT
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
BI 18: Ti 1 DN hch ton thng xuyn hng tn kho, c quy trnh cng ngh ch to sn phm
phc tp theo kiu dy chuyn, sx sp 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)
PX II
Khon mc CP
NVL trc tip
PX I
Phn xng III
BTP
Chi ph
Tng
BTP PX
Chi ph
Tng
PX I
PX II
cng
II
PX III
cng
45.000
15.000
15.000
30.000
30.000
630
300
60
360
750
75
825
Sx chung
420
200
40
240
Cng
46.050 15.500
100
15.600
2) Chi ph sx pht sinh trong thng: (vt: 1.000)
500
31.250
50
550
31.375
NC trc tip
Khon mc chi ph
+ Nguyn vt liu trc tip
PX I
405.000
-Trang 31-
PX II
125
PX III
+ Nhn cng trc tip
8.130
1.905
+ Sn xut chung
5.420
Cng
418.550
3) Kt qu sn xut trong thng nh sau:
1.837.5
1.270
1.225
3.175
3.062,5
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 phng php 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 32-
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)
Khon mc
CPP/STK
Dc
BTP H2
BTP1
G2
BTP1
G2
Tng Z
Zv
Chuyn G3
CPNVLTT
15.00
0
390.000
30.00
0
375.00
0
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
Cng
15.50
0
10
0
403.000
3.175
31.00
0
150
390.62
5
3.125
390.62
5
375.000
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)
Khon mc
CPP/STK
Dc
TP
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
187,5
378.000
3.150
3.062,5 46.875
-Trang 33-
BI 19: 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 b ngay 1 ln 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 ch gm c CPNCTT v CPSXC. Trong thng 2/2012 c ti liu nh sau:
1) S d u thng 2:
-
Giai on 1:
Ch tiu
S lng sp
Tng cng
300
CPNVLTT
300
CPNCTT
300
100%
40%
40%
12.816.000
11.100.000
816.000
900.000
Mc hon thnh
Chi ph sn xut
- Giai on 2:
Ch tiu
S lng sp
G1
CP SXC
G2
G1
G2
700
700
700
700
700
100%
100%
30%
100%
30%
25.900.000
4.760.000
1.470.000
5.250.000
1.680.000
Mc hon thnh
Chi ph sx
300
CP NCTT
CPNVLTT G1
chuyn sang
CPSXC
2) Chi ph SX pht sinh trong thng:

Khon mc chi ph
CPNVLTT
Giai on 1
Giai on 2
307.100.000
55.624.000
55.870.000
65.150.000
71.485.000
130.355.000
CPNCTT
CPSXC
Cng
3) Bo co ca PXSX:
427.874.000
- 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:
Tp hp CP pht sinh trong k (vt: ng)
G1
G2
N TK621
1.600.000
C TK152
N TK622
N TK621
1.600.000
360.000
C TK152
1.023.400 N TK622
360.000
1.808.800
-Trang 34-
C TK334
860.000
C TK334 1.520.000
C TK338
163.400
C TK338
N TK627
863.600
N TK627
288.800
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
C TK214
C TK111
467.000
81.000
C TK214
550.000
C TK111
62.000
38.000
1. Phng php bnh qun:

Giai on 1
nh gi SPDDCK
DC(NVLTT) =
*200 = 200.000
DC(NCTT) =
* 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
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 B1
Thng 01 (vt: 1.000 ng)
Khon mc
CPSXP/ST
K
CPSXC tnh vo
GVHB
-Trang 35-
DC
Tng Z
Z n
v
Chuyn
g2
CPNVLTT
400
1.600
200
1.800
1.800
CPNCTT
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
Giai on 2:
nh gi SPDDCK
DC(NVLTT) =
*300 +
* 300
= 300.000 + 60.000 = 360.000
DC(NCTT) =
*300 +
* 200*50% = 321.300
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
1.001.200 851.200 = 150.000
Loi sp: TP B
Thng 01 (vt: 1.000 ng)
CPSXDDK
Khon mc
CPPSTK
CPSX
tnh vo
gi vn
CPSXDDCK
Thnh phm
BTP1
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
729
1.001,2
121,5
67,2
1.706
0,853
BTP1
G2
BTP1
G2
CPNVLTT
500
100
1.800
CPNCTT
297,5
238
CPSXC
202,5
112
-Trang 36-
150
Cng
1.000
450
3.600
3.170
150
600
TK154 (I)
622)1.023,4
7.200
TK154 (II)
SD:560.00
621)1.600
270
SD:1.450
154II)3.600
621)360
632)167
627)863,6
622)1.808,8
155)7.200
627)1.001,2
632)150
154I)3.600
3.487
3.767
SD: 280
6.770
SD: 870
-Trang 37-
7.350
3,6
2. Phng php FIFO

Giai on 1:
nh gi SPDDCK
DC(NVLTT) =
*200*100% = 200.000
DC(NCTT) =
* 200*40% = 47.600
DC(SXC) = 200*40%*405 = 32.400

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
863.600 696.600 = 167.000
Loi sp: BTP B1
Thng 01 (vt: 1.000 ng)
Khon mc
CPSXP/ST
K
CPNVLTT
400
CPNCTT
CPSXC tnh vo
GVHB
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
Giai on 2:
nh gi SPDDCK
-Trang 38-
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
((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
= 1.001.200 - 851.200 = 150.000
CPSXDDK
Khon mc
CPPSTK
CPSX
tnh vo
gi vn
CPSXDDCK
Thnh phm
BTP1
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
BTP1
G2
BTP1
G2
CPNVLTT
500
100
1.800
CPNCTT
297,5
238
CPSXC
202,5
Cng
1.000
-Trang 39-
TK154 (I)
TK154 (II)
SD:560.00
621)1.600
622)1.023,4
SD:1.450
154II)3.600
621)360
632)167
627)863,6
622)1.808,8
155)7.200
627)1.001,2
632)150
154I)3.600
3.487
3.767
SD: 280
6.770
7.350
SD: 870
BI 20: 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 40-
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 21: Doanh nghip 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 22: 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

Yu cu: Tnh gi thnh n v tng loi sn phm
-Trang 41-
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 23: 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 24: DN K trong thng 01/2012 c ti liu v CPSX-spN nh sau (n v tnh: ng)

Pht sinh
G
NVLTT
NCTT
SP hon
SXC
1
300.000
42.500
58.000
2
45.300
52.000
3
41.500
53.500
nh gi SPDDCK theo phng php LHTT
Yu cu:
-Trang 42-
thnh
95
85
75
Sn phm d dang
% hon
S lng
thnh
15
45
13
65
10
50
1. Tnh ZSPHT theo phng n c tnh gi BTP

2. Tnh ZSPHT theo phng n khng c tnh gi BTP
BI LM:
TK 154(I)
SD: 0
621)300.000
622) 42.500
352.923,92(154II)
627) 58.000
400.500
SD: 47.576,08
A. Theo phng n c tnh Z BTP
+ DC (VLTT)=
* 15 = 40.909
+ DC (NCTT)=
* 15*45% =
+ DC (SXC)=
2.819,41
* 15*45% =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)
-Trang 43-
352.923,92
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)
SD: 0
154I)352.923,92
622) 45.300
394.609,32(154III)
627) 52.000
450.223,92
SD: 55.614,6
DC (VLTT)=
* 13 = 34.369,2
DC (NCTT)=
* 13+
*13*65%
= 9.359,9
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
-Trang 44-
394.609,32
Gi thnh n v BTP2 = 394.309,32/85=4.649,5/sp

Loi sp: BTP2 Thng 01
Khon
mc
CPNVLT
T
CPP/STK
Dc
BTP H2
Chuyn G3
BTP1
G2
BTP1
G2
Tng Z
Zv
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)=
*10 = 26.437,86
DC (NCTT)=
* 10+
DC (SXC)=
*10*50% =12.046,33
* 10+
*10*50% = 14.504,90
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
Khon mc
CPNVLTT
CPP/STK
Dc
TP
BTP2
Trong k
BTP2
Trong k
Tng Z
Zv
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
-Trang 45-
Cng
394.609,32
95.000
46.495,61
6.493,48
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)

(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
-Trang 46-
437.070,23
5.827,6
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 25: DN A trong thng 01/2012 c ti liu v CPSX-spN nh sau (n v tnh: ng)

Pht sinh
G
NVLTT
NCTT
SP hon
SXC
thnh
1
240.000
28.200
56.400
2
30.960
51.600
3
34.800
52.200
108
96
78
Sn phm d dang
% hon
S lng
thnh
12
45
12
50
18
40
Yu cu:
BI LM:
TK 154(I)
SD: 0
621)240.000
622) 28.200
296.571(154II)
627) 5.640
324.600
SD: 28.029
DC (VLTT)=
DC (NCTT)=
DC (SXC)=
* 12 = 24.000
* 12*45% = 1.343
* 15*45% =2.686
-Trang 47-
296.571
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: BTP1
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)
DC (NCTT)=
*12*50%
* 12+
SD: 0
1541)296.571
622) 30.960
341.322(154II)
627) 51.600
379.131
SD: 37.809
-Trang 48-
341.322
= 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
Khon
mc
CPNVLTT
CPP/STK
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
1.003,22
9
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
Loi sp: TP H
-Trang 49-
Thng 01
CPP/STK
K/mc
CPNVLTT
Dc
TP
BTP2
Trong
k
BTP2
Trong k
Tng Z
Zv
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
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)
(SXC)=
* 78 = 38.793,65 (SD: 17.606,35)
Tng cpsx g1 trong 78 spht = 214.190,5 (SD:110.409,5)

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

(VLTT)= 0
-Trang 50-
4.756
(NCTT)=
(SXC)=
*75 =37.992,96 (SD:3.507,042)
*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 26: DN A trong thng 01/2012 c ti liu v CPSX-spH nh sau (n v tnh: ng)

Pht sinh
G
NVLTT
NCTT
SP hon
SXC
1
377.000
44.298
88.595
2
48.633
81.055
3
54.665
81.998
Yu cu:
BI LM:
-Trang 51-
thnh
170
151
123
Sn phm d dang
% hon
S lng
thnh
24
45
24
60
27
40
TK 154(I)
SD: 0
621)377.000
622) 44.298
455.316(154II)
627) 88.595
509.893
455.316
SD: 54.577
DC (VLTT)=
* 24 = 46.639
DC (NCTT)=
* 24*45% = 2.646
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: BTP1
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 52-
TK 154(II)
DC (NCTT)=
*24+
SD: 0
*24*60%
1541)455.316
511.269,47(154II)
622) 48.633
627) 81.055
585.004
511.269,47
SD:
73.734,53
= 5.712,27+4.234,07 = 9.946,34
DC (SXC)=
*24+
*24*60%
= 11.424,41+7.056,78 = 18.481,19
Tng DC = 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
Chuyn G3
BTP1
G2
BTP1
G2
Tng Z
Zv
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
-Trang 53-
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
Loi sp: TP H
Thng 01
K/mc
CPNVLTT
CPP/STK
Dc
TP
BTP2
Trong k
BTP2
Trong k
Tng Z
Zv
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)
(SXC)=
* 123 = 58.967,45 (SD: 29.627,55)
Tng cpsx g1 trong 123 spht = 322.648,48(SD:187.244,52)

(VLTT)= 0
-Trang 54-
(NCTT)=
*123 = 36.386(SD:12.247)
(SXC)=
*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)
(SXC)=
*123 = 75.379,33(SD:6.681,67)
Tng cpsx g3trong 123 spht =125.631,91 (SD:11.094,09)

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 27: 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
-Trang 55-
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 28: 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:
Ch tiu
Nhm sn phm A
1. Chi ph sn xut d dang u k
- Chi ph nguyn vt liu trc tip
936.000
- Nhn cng trc tip
940.000
- Sn xut chung
650.000
2. Chi ph sn xut pht sinh trong k
3.304.000
- Nhn cng trc tip
3.836.800
- Sn xut chung
2.620.000
3. Chi ph sn xut d dang cui k
940.000
- Nhn cng trc tip
945.000
- Sn xut chung
660.000
4. Sn phm hon thnh
1.000 A1
1.000 A2
5. Sn phm d dang cui k
- S lng
430 A1
420 A2
- T l
70%
80%
6. Gi thnh nh mc
1.000
1.200
- Nhn cng trc tip
952
1.785
- Sn xut chung
1.000
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
3.300.000
3.831.800
2.610.000
9.741.800
CPSXDDCK
GGT
Tng GTTT
-Trang 56-
Tng GTKH
2.200.000
2.737.000
1.800.000
1,5
1,4
1,45
GTv
1.500
1.332
1.450
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
T l TGT
6.737.000
Sp A1
Sp A2
BI 29: 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 12/2011 nh
sau:
I. Trch s d u thng 12/2011 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 12/2011
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 23%

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
-Trang 57-
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
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
C TK338
4.000
880
C TK214
C TK111
4.000
500
C TK331
C TK142
1.500
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 30: 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 12/2011 nh
sau:
I.
S d u thng 12/2011:
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)

TK 111
TK 152
TK 153 (2ln)
-Trang 58-
TK 214
TK 331
Tk 334
1.BP sa cha
+ Sn xut
4.000
2.000
340
-
1.600
-
5.000
-
200
-
1.000
-
3.000
2.500
1.600
1.200
6.000
300
1.000
+ Phc v, qun l
2.BP vn ti
+ Sn xut
+ Phc v, qun l
230
III.
Ti liu khc:
1. Trch BHXH, BHYT, BHTN, KPC tnh vo chi ph 23%

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 trn ti khon
chi tit trong trng hp tnh, phn b chi ph sn xut sn phm ca cc b phn cung ng ln
nhau theo chi ph ban u
chi tit trong trng hp tnh, phn b chi ph sn xut sn phm ca cc b phn cung ng ln
nhau theo phng php trc tip
chi tit trong trng hp tnh, phn b chi ph sn xut sn phm ca 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 59-
BI 31: 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
12/2011 nh sau:
I.
S d ngy 01/12/2011:
-
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 12/2011:
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
Sa cha thng xuyn TSC vi tng gi thanh ton 165.000, trong thu gi tr
10%
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 31/12/2011:
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
-Trang 60-
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
5.760
C TK334
C TK338
(3) N TK627
1.904
C TK334
C TK338
(4) N TK627
N TK133
304
495
22.104
100
1.000
C TK214
N Tk152
1.600
100
C TK111
N TK627
760
20.104
2.000
C TK111
N TK627
5.000
450
45
C TK331
(5) N TK621
N TK133
824
1.000
300
C TK154
300
Kt chuyn:
N TK154
82.518
C TK621
72.104
C TK622
5.760
C TK627
4.654
-Trang 61-
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 32: 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 12/2011 c cc ti liu
nh sau:
I.
S d ngy 01/12/2011 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 12/2011 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 12/2011 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:

-Trang 62-
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 11/2011 l 2.000.000 v ngy 31/12/2011 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 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
-Trang 63-
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 2.500
N Tk621
2.000
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 33: 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.
-Trang 64-
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
+ CPNVLTTDDCK = CPNVLTT (VLC b ngay t u, VLP b dn theo quy trnh sx)
+ Chi ph ch bin ddck =
x SLSPHT tng ng
+ S lng SPHTT = S lng SPDD cui k x T l hon thnh
Sn phm A:
a. DC (VLC) =
b. DC (VLP) =
c. DC (NCTT) =
d. DC (SXC) =
x 20 = 10.476.000
x 20x30% =61.224,5
x 20x30% =291.428,87
x 20x30% =251.020,41
Chi ph sn xut d dang cui k (spA)= D C (VLC) + DC (VLP) + DC (NCTT) + DC (SXC) =

11.079.673,48
Sn phm B
e. DC (VLC) =
x 500 = 2.500.000
-Trang 65-
f.
DC (VLP) =
x 500*40% = 296.000
g. DC (NCTT) =
x 500*40% = 960.000
h. DC (SXC) =
x 500*40% = 900.000
DC (VLTT)= 2.500.000 + 296.000 = 2.796.000

Chi ph sn xut d dang cui k (spB) = 4.656.000
BI 34: 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:
Chi ph sn xut
Gi thc t NVL xut
PX in
Sx sn phm
Phc v ql
PX sa cha
Sx sn phm
Phc v ql
13.000.000
2.100.000
15.200.000
4.150.000
2.200.000
3.300.000
+ Loi phn b 2k
Tin lng phi tr
1.600.000
2.200.000
Khu hao TSC
12.000.000
Dch v mua ngoi
1.500.000
Chi ph khc bng tin
2.118.000
3. Kt qu sn xut ca ca tng phn xng:
2.500.000
1.000.000
-
3.200.000
2.700.000
1.190.000
2.172.000
dng
Gi thc t CCDC xut
dng
+ Loi phn b 1k
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

-Trang 66-
BI LM:
a. Trng hp PX ph khng cung cp sn phm ln nhau
Chn phng php trc tip (vt: 1.000)
PX in
N TK621
PX sa cha
13.000
C TK152
N TK622
N TK621
13.000
15.200
C TK152
1.952
N TK622
15.200
1.220
C TK334
1.600
C TK334
1.000
C TK338
352
C TK338
220
N TK627
24.252
N TK627
15.366
C TK 152
2.100
C TK 152
4.150
C TK153
2.200
C TK142
1.250
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
Chi ph sn xut n v ca in =
N TK627
12.251.250
N TK641
19.602.00
N TK642
7.350.750
C TK154()
* 1.000 = 2.450,25/Kwh
39.204.000
-Trang 67-
Chi ph sn xut n v ca SC =
N TK627
18.681.600
N TK641
4.981.760
N TK642
7.472.640
C TK154 (SC)
* 1.000 = 6.227,2/gi cng
31.136.000
S ti khon (VT: 1.000)

TK 154()
SD: 0
18.681,6(627)
621) 13.000
4.981,76(641)
622)1.952
7.472,64 (642)
627) 24.252
39.204
39.204
SD: 0
TK 154(SC)
SD: 2.200
621) 15.200
18.681,6(627)
4.981,76(641)
622) 1.220
627) 15.366
31.786
7.472,64 (642)
31.786
SD:2.850
b. 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: 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
-Trang 68-
Zttvin)=
x 1.000 =3.190,875 /kwh
Zttv(SC)=
x 1.000 =3.857,2/gi cng
N TK627
19.954.375
N TK641
25.527.000
N TK642
9.572.625
C TK154()
19.286.000
N TK627
N TK641
11.571.600
3.085.760
N TK642
51.054.000
4.628.640
TK154
S TK
TK 154()
SD: 0
621) 13.000
19.954,375 (627)
25.527(641)
627) 24.250
9.572,625 (642)
154SC) 16.250
154SC)4.400
SD: 0
SD: 2.200
621) 1.520
622) 1.952
55.454
TK 154(SC)
55.454
11.571,6 (627)
3.085,76 (641)
622) 1.220
627) 15.366
4.628,64 (642)
154) 700
16.250(154)
36.186
SD: 2.850
-Trang 69-
35.536
(SC)
BI 35: Theo s liu thu thp t sx spA, 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
-Trang 70-
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
106.220.000
N Tk621(B;C) 31.062.000
C Tk152C
(2) N Tk621A
N TK621(B;C)
137.282.000
12.000.000
7.779.600
C TK152P
(3) N TK622A
N TK622(B;C)
19.779.600
9.520.000
34.551.120.
C Tk334
(4) N TK627A
N TK627(B;C)
44.071.120
8.200.000
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)=
DC(SXC)=
x (200+210x1,2) = 4.881.600
x (200x50%)+(210x1,2x30%) = 1.791.120
x (200x50%)+(210x1,2x30%) = 1.756.000
-Trang 71-
Suy ra DC (B&C) = 4.881.600 + 1.791.120 + 1.756.000 = 8.428.720

BI 36: 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

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
-Trang 72-
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
C TK112
50.000
(2) N Tk152C
N TK133
96.000
9.600
50.000
C TK331
(3) N TK152P
N TK133
105.600
15.000
1.500
C TK112
16.500
N TK152P
600
N TK133
30
C TK111
GBQVLC =
630
= 5.000/kg
GBQVLP =
= 4.000/kg
(4) N TK621
C TK152C
60.000
(5) N TK621
N TK627
8.000
4.000
60.000
C TK152P
(6) N TK142
C TK153
N TK627
12.000
8.000
8.000
1.000
C TK142
(7) N TK622
N TK627
1.000
48.000
12.000
-Trang 73-
C TK334
(8) N TK622
N TK627
60.000
10.560
2.640
N TK334
5.100
C TK338
(9) N TK627
C TK214
(10) N TK627
N TK133
18.300
7.600
7.600
3.000
300
C TK111
3.300
(11) N TK334
C TK111
30.000
(12) N TK152
C TK621
664
N TK152
30.000
664
380
C TK154
Kt chuyn:
380
N TK154
156.136
C TK621
67.336
C TK622
58.560
C TK627
30.240
+ Chi ph sn xut d dang cui k =
x 128 = 3.456 ng
+ 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
-Trang 74-
BI 37: 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
111
BHXH Khc
152VLC
152VLP
153
- PX1
28.600
5.200
65
- PX2
6.500
91
Ql PX
- PX1
130
- PX2
260
s dng
Sxsp
112
331
214
142
334
338
5200
2600
2600
2600
260
52
130
390
650
650
162,5
650
910
390
26
260
520
120
910
260
800
in
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 Z BTP 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
c) Lp bng tnh ZspM
BI LM:
(1)N TK621 (PX1)
33.800
C TK152C
C TK152P
(2)N TK338 (PX1;2)
234
C TK111
(3)N TK627 (PX1;2)
7.800
C TK214(PX1)
28.600
5.200
234
5.200
-Trang 75-
C TK214(PX2)
2.600
(4)N TK621(PX1;2)
6.500
C TK152(P)
6.500
(5)N TK622(PX1)
2.600
N TK622(PX2)
2.600
C TK334
5.200
(6)N TK622(PX1)
572
N TK622(PX2)
572
C TK338
(7)N TK627(PX1)
C TK152(P)
1.144
4.047.5
130
N TK627(PX2)
C TK152P
3.696
260
C TK153
260
C TK153
390
C TK111
130
C TK111
260
C TK112
3090
C TK112
520
C TK331
650
C TK331
120
C TK214
650
C TK214
910
C TK142
162,5
C TK142
260
C TK334
650
C TK334
800
C TK338
143
C TK338
176
C TK335
910
+ Tr gi SPDD cui k =
x 1.300 = 5.200 ng
+ Tng ZBTP = 46.247,5 5.200 = 41.047,5 ng

+ Zv = 7,017 ng/sp
Kt chuyn
N TK154(PX1)
46.247,5
C TK621
33.800
C TK622
3.172
C TK627
9.275,5
-Trang 76-
Phiu tnh Z sn phm

Loi sp: BTP
Khon mc
Chi ph PSTK
DC
Tng Z
ZBTP
Chuyn PX2
CPNVLTT
33.800
5.20
0
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
46.247,5
5.20
0
41.047,5
7,017
41.047,5
Cng
Kt chuyn
N TK154(PX2)
15.968
C TK621
6.500
C TK622
3.172
C TK627
6.296
DC (PX2) =
x 650 = 4.560 ng
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)
K/mc
CPNVLTT
CPSXTK
CPSXDDCK
TP
BTP
Trong k
BTP
Trong k
Tng Z
Zv
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
41.047,5
15.968
4.560
52.455,5
10,087
Cng
BI 38: 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 B 1, B2. Chi ph sn xut c tp hp theo nhm sp,
tnh gi thnh sn phm tng loi theo nhm. Trong thng 01/2012 c cc nghip v kinh t pht
sinh sau:
-Trang 77-
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: spA 1: 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)
79.100
120.00
C TK152C
(2) N TK621(PX1)
N TK621(PX2)
199.100
5.800
16.000
N TK627(PX1)
680
N TK627(PX2)
470
C TK152P
(3) N TK627(PX1)
N TK627(PX2)
22.950
510
360
-Trang 78-
C TK152(NL)
(4) N TK142
C TK153
870
2.340
2.340
N TK627(PX1)
460
N TK627(PX2)
320
C TK153
(5) N TK627(PX1)
N TK627(PX2)
780
350
400
C TK1121
(6) N TK627(PX1)
N TK627(PX2)
750
2.700
1.800
C TK331
(7) N TK622(PX1)
N TK622(PX2)
4.500
32.000
40.000
N TK627(PX1)
5.000
N TK627(PX2)
6.000
C TK334
83.000
(8) N TK622(PX1)
N TK622(PX2)
7.040
8.800
N TK627(PX1)
1.100
N TK627(PX2)
1.320
N TK334
7.055
C TK338
(9) N TK627(PX1)
N TK627(PX2)
25.315
25.000
17.800
C TK214
(10) N TK627(PX1)
N TK627(PX2)
42.800
800
640
C TK111
1.440
Kt chuyn
N TK154(PX1)
160.540
-Trang 79-
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%
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 39: 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

-Trang 80-
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
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
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
C TK152C
300.000.000
300.000.000
(2) N TK621
C TK152P
26.000.000
26.000.000
(3) N TK622
C TK334
145.000.000
145.000.000
(4) N TK622
N TK334
31.900.000
12.325.000
C TK338
44.225.000
(5) N TK627
C TK334
14.200.000
14.200.000
(6) N TK627
N TK334
3.214.000
1.027.000
C TK338
(7) N TK627
C TK331
4.331.000
16.300.000
16.300.000
-Trang 81-
(8) N TK627
C Tk214
4.400.000
4.400.000
(9) N TK627
C TK142
2.000.000
2.000.000
(10) N TK627
C TK111
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
Chi ph sn xut d dang cui k
DC =
x (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
C TK154
422.862.772
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
Zv spC = 234.923/sp
-Trang 82-

Bài Tập Ktqt - p.1 -Trần Văn Tùng

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Bài Tập Ktqt - p.1 -Trần Văn Tùng

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BI TP K TON CHI PH

BI 1: Chi ph nng lng ca mt n v trong 6 thng u nm 2012 (vt: ng)

Tng chi ph nng lng

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

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

Tng chi ph nng lng

S dng phng php cc i, cc tiu:(vt: ng)

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

10.400 n (bin ph)

Chi ph nhn vin phn xng

12.000 n (nh ph)

11.625 n (hn hp)

Chi ph sn xut chung

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. Phng trnh chi ph c dng: Y = aX + b, vi a l bin ph sn xut chung trn mt n

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

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

- Tin lng phi tr

- Khu hao TSC

- CP khc bng tin

* 1.000 = 22,690 /gi cng

b. Trng hp PX ph cung cp SP ln nhau: Chn PA chi ph sx nh mc (KH)

=22.565 /gi cng

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

Chi ph sn xut in cung cp cho sa cha: 1.400*300=420.000

Phn xng Sa cha:

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

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

Dc(VLTT) = 2.000.000 + 93.617 = 2.093.617

Bng phn b tlng v cc

khon trch theo lng

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

+ 16% chi ph SXC: 16% * 10 = 1,6

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

Tng gi tr spdd cui k = 9.178,87

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

- PX in: sx c 15.500 Kwh, trong cung cp cho PXSC 1.000Kwh, PX SX chnh

1/ Xc nh gi tr lao v ca cc phn xng ph theo 3 phng php hc.

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 = 1.212.719,298

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

*1.000 = 16.949,6/gi cng

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

Giai on 1: nh gi spdd cui k G1

Tng DC = 20.000 + 1.000 + 2.000 = 23.000

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

b. Tnh Z spht theo phng n khng c tnh Z BTP

* 65 = 130.000 (SD: 70.000)

* 65 = 16.250 (SD: 7.250)

* 65 = 32.500 (SD: 14.500)

Tng cpsx g1 trong 65 spht = 178.750 (SD: 91.750)

* 65 = 19.500 (SD: 6.300)

* 65 = 32.500 (SD: 10.500)

Tng cpsx g2 trong 65 spht = 52.000 (SD: 16.800)

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

DC(SXC) = 20040%405 = 32.400

30050% = 178.500 + 142.800 = 321.300