Professional Documents
Culture Documents
2 giai on v 7 bc nh sau:
Bc 1: Tp hp cc hot ng tng t vo cc trung tm hot ng
Ti cc cng ty dc hin nay cc hot ng sn xut rt phong ph a dng v
tng i phc tp. thun tin cho vic p dng phng php k ton ABC ta thnh
lp cc trung tm hot ng. Theo cc hot ng c cng loi chi ph sn xut chung
s c tp hp vo cng mt trung tm hot ng.
Chi tit cc hot ng c tm tt nh sau:
NGUYN VT LIU
XAY, RY
NG GI, DN NHN
PHA CH
SY KH
Trc tip
Gin tip
mc..)
2. Tin cng ca cng nhn ti cc t sn
xut
7. Chi ph kim nghim dc phm
Bng 6.2 Bng mi lin h gia chi ph gin tip v ngun pht sinh chi ph
Chi ph
Bc cui cng ca qu trnh tnh gi thnh theo phng php ABC l tnh gi
thnh sn phm trn c s cc chi ph trc tip trn v gin tip c xc nh bi cng
thc sau:
OCP(i) = TCA(j) x APD(i,j)
Trong :
OCP(i) = Chi ph chung ca sn phm i
TCA (j) = Gi tr bng tin ca hot ng j
APD (i,j) = T l i, j ca ma trn EAD
tnh c gi thnh sn phm theo phng php ABC tc gi s nghin cu in hnh
ti cng ty dc phm Traphaco l cng ty nim yt v ngnh dc nim yt sm nht v
cng l cng ty c doanh thu hng nm trn 1000 t ng v s lng chng loi sn
phm trn 1000 sn phm so snh vi kt qu tnh gi theo phng php truyn thng
c th rt ra kt lun cui cng..