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Hot ng
Chi ph ca
hot ng
Sn phm, dch
v
- C hai phng php tnh gi u tri qua hai giai on. Giai on th
nht lin quan n vic tp hp chi ph u vo vo cc trung tm chi ph.
Giai on hai l phn b chi ph cho tng sn phm
- Cch tp hp chi ph nguyn vt liu trc tip, chi ph ny c tp
hp trc tip vo gi thnh sn phm.
- Chi ph nhn cng trc tip, chi ph ny cng c tp hp trc tip
vo gi thnh sn phm.
+ S khc bit ca hai phng php ny theo bng v s
i tng tp
Chi ph c tp hp da
hp
trn hot ng
nhm sn phm
chi ph
Ngun sinh ph
Ngun sinh ph xc nh r
trong mi hot ng v
thng l mt
chi ph
ng
[2]. Rober S.Kaplan, Robin Cooper (1998), Cost & Effect, Havard Business School
Press
[3]. Blocher, Chen, Cokins and Lin (2005), Cost management A strategic
emphasis, 3nd edition, Mc Graw Hill Irwin, UK