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H.itu v.a Cb;lDg c~ ,s,in xu!\t d'ung .(1' phin ..X~aDg" Ichi phi: khau hao TSCIJ dlll'ng' phln xUO:ng'~ chi phi djeh vv. DllIlJ8. n.goai va eac lWl,oiD.. ehi :p,bi Iduic bAng ti~n. d.u:ng ,0: p.hin. xtrb.o,g·.,.,.

23··3.'.'"
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Chi p,hi san, :xu:(t Ch,tmg dluqc; "',PI ,hQP' thee tUng phltn :XJLtling' sin. 'xua'"t hote: bO phln, ,san Xlltit klnh doanh. Vi'ec tl;P' bQp duq'c 'th"~e bi~n h.aDg thang' va, ClLlal, mail thallg' I1lA 'ti!'n haM ph in, 06 v.a :k't chlJ_ylfn v,ao d6i tufnl hl~[lch,oan chi pb'jj. Ttly m1li.en" phan. ,chi. 'phi ,sin, xnat ,cbJuo;g eO t dinh d'lffc tinh V8.,O en:i phi ebB" 'bi~n eho m,O,,;' d,an 'vi, san, plt:i'Dl thee m'llc cOD,g su't blob thufjng~, tru. mttc, s,in :p,him 'th'lIc t~' ,s,an, xu't ra th_p hen n eing suft bmh tlutO,ng' 'thi v,in, 'phai, 'tmb eho d,aD, vi. san 'p,ha:'m thee m:ac rons suIt, bblh "ulbng,. Phan chi phil san, xuat ,chung k6:ang p:ha.n biS d,U;Q"C ghi :nh~n. V,8:() ,g,iavon h~tngban tro\fig ty., + N,~u. phfi:n ,~uo:ng C:h'I,sirll XJUi~tfa mOt 10.,1 s,an pbi:m dj!l~Y obit till, toam, bQ chi phi ichung' p:hat sinh 16' p:bmn :x;U@ng ,d!llq.'e k@'t ehuy4':n tala bQ'
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:phAn 'xUlmg sa,D xual ra hai la~i saD, phlm t'1'6 I,@n 'va t& ,cbac, theo diU 'riing chi, 'Pbf s,in xmit eho timg Io,i s,an. 'pbim, (d~it~1tq:n,I' :b.c:h toan chi :phll san :xuat la 'wng lo,j ,sin 'pbS'rn) thl, chi pm:: san xua't, chung

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:p:hii ,d'u,c phan 'b6 tho 'lUllg lOi2!':i sin ,ph"m dig .k.eit ,chuy~':n, va,o, chi ph'f ,sin, xu«t, sin p;b~m .. E)@; ti~nhanh phan '1)6" c6 'tb@: Sj{t d'~ng eae ti&u, 'thuc,: 'tj I'i tlen btmlg c6'Dg nha.n sin xuat, ty le~vdii chi :p'bi ngu;yen 'vit l.i~u 'bll,fe'ti.lep'~ ty l~ vdi chi p,hjj, bllre tieip (go!:m ,chi p11'1:nguy,iin v,~t li.)u tI\ft ti!~p va clli :phi nhan Ico'ng tnf,c tji'pl~t; l~ v{d,,s6 g.~'I~' may c'h~t ty ],,;vd'i dcm vt nhj,;@n li!(ru ,ti~'U han" B" Die dilnh mite :pMn b~' eho tang (tOil 'tui;',ng (;hiu, cbi :ph£.( t,l:tng' lop ,fUm phim) sl' d~DI iCO'Og thllc:: Ch:i p,hi s:a:n xUa:t chUB,g' t'bY;c So' ,a,an vi ou,a "M·fr Pih- an, Ib;!til' er 11 , ue . < Q hi phat, sinh 'trO'D~g thang ,tirng diSi, = -----~---------------~~~~-x :p,biI san xua:t. T6:ng ai ,dOb, vi, eil,a, ea"e d6:i t11q.ns t~qng tJ:nh ,chung' eho tUng ,du1;I'cpha,'D b& tiob. thea tieu thttc thee ti.@u, th'at ,)I¥i t":~~lilU U.UI ._ uy,_~ u'mQ'c l\t,a ChQD, ouq'c lya Ch9D, VI, 'd1J: Chi 'plhi, ,s,an, xuat ,chUD\g p:ba,t sinh t,J. mOt p,hln Xlt6.og la 410(tQOO '.. :Pha:n maD;g' sa:n xuA:t ra hai l.,o~l ss;n :p,hi'm A~,B., Chi pbi san, ' ,xlJit chung pbin '1)0' eho 't'inlg loai sin p,ham 'Un'h 'the() ,ty ],e~ 'vtil 'tien, lurtm,g ,conI nhan ,s,an, Xl!l~t san p:hl'm. Cho bi,e"t:: tj,'n luang ,ci;,ng :nha,n san, mit sin IPh.lm A [a, 600..000, ti,'~n l:Ii6n:g e6ng nhan sa:n, :xu«t. s'n, pham B la, 400~OOfT. ~ _.. --_. -- -- ~ . e- , I ,",

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240 ..000
600~OOO+400,.OOO

Chi p:hiI S.X ch.ung'

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x ,4:00J100

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234

,1 4,,,,X'iy ,d''Ilil eae '1'0,1 s8 ht Wisn ebi p,b'i s:an 'xlIat, .. :xay d~l1g' eac lo~d $16' :ki!toan Chi pbf sa,n xult bao goum calC s,6 'tong' hQfp! (bti lthoiin.) va cae s!tJ ehi ti,t, :phIDJ hq:p 'veli y,@u Ca,l] :phAn loai va tip b,q~p chi phi s,an xJ'ua:t,~! b\1,c v~ eho vie'c Qluin I" chi ,p,hi san :xu,at v',il ·t]nh p gia thanh cU,a_ cae ~ol@Jl sa n ,p.hlm khac nhau, Vi~:c s'u d~Ul,g' ·tii ldl.Gan. og thao do,i chi ph:i sa.~n'xu{t 'Va., tJ'oh ,gia thlnh. ,s,an plha':m piblJJ ,thu~c vi,1) v.ii~c s,j)' d~:ng phut'1\ug phap h,!ch. oos.:n va 'qtt'~ I, 't.~d,sin CiLia doenh n;ghi~p,. ". N,~u doenh :nghiGp' a"p' d~n_g pbwa.ng phap 'k@, kh:ai tb.u(f,n;g xlIIy1e:n thl cac ,ta i Ithoan dtrq:c so di'y.,ng baa, gehn:: (1) Tai haoan 62',1 ,€feld:p'ht ,ng,u,IJ',n:, v(il li"u ,'''rle' ti:ep": Tid :thoan. :08.," dUQ'c s:lr d~n;g d~ tap h91P tat ea.e :khoan chi :ph~ v~, nguye n, nhien, v,,:t U,~u d'll~c Sd' dl:Ulg' 'uqtc 'ti~p eho qua mnh san xultt si'n :p'h;'m Iao v~., Tai kboarn :Day pha.i dU'q'c:mi' ch'~ 'u"it thee ,t-U'.Ilg· d6i tug'og haeh tean chi :phi ho~c Q6i,t'I1~-ng'tl'nh gi.a 'thl rib (ni:u 4'Uj9'c). ' ,K@'t ,c,a;ucua, ta:~.kh.'oa;n ,621 nh:u sau;

ca

NCf i621 Co - T,~p, hqp' chi phi VL 'wVe: - Tri, gia N'VL sll c'b}ng' lih,ong' h~t ti~:p th~,c ti pha'- sinh ·g.,a m~.ikh,o, Kit chuyie:.n chi. p:hil NVL trl;,fc ti~p I 'Vito tifi th,oa n tiinh ria tihlnh TK '6:21. :khO!Dg 06 d.u (2) Tai ,Izhoaa 6:2.2' ~Chi. ft,IJ,Uft; ,t,rtte t:i'dp 'J.. ~ T,ari, 'khoa.ll nay dm1qc d~ng d~~t~p h9~P ti:t eli cae khean chi ph:il sijj Hi'n. quan dien 'bQ ph~:n lao dQlng tlV'C ti"lf:p sin 'xuf{t s,an 'phtt'm lao, ~ (ulj§:n ll1ong, tj_.~n leong ca.e khoan ph'l:! Iclp:~,eae khoan, 'then theo ti,~:n '-1· ''Ii; m,'''' kh '" My' ,m.(1 er 1. 'tllet theo 'tit-n,g uo:n tuqtng' h @,c'.: t-O\~Ln C'bII , hi ., L. ... .iI'..,.,.... ,.( ~ _uumg,ji,. ·,l'a.l ,OI~Ul. '- h
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Tli kh.oa:n 627 d,tt<1c. dinh ,g,6m nhiiu 't.~j,khoiin e'p '2 d,e qui doi chi ti:6't noi dU8\g cua. eae khoan chi klul c .nba'll: 'TK '6271. "~IC i phi nha'Q vi en pha,n. x~ang"
I

TK 627 :kh&n,g [c6, siCfdu

TK. 6'272, '~~C.hi v,ij,t m.i'u~' plu TK, 6278, "Chi phi d,\lng CIJI ,9 an. xui(t" [T'K [62'7'4 "Chi phi 'k.h,;(~1 hac TSCD~' 6> ' 'iL. ,~' di ,). , ". I.~-', "I TK~'~'277,,. "Chi pru I~C h". v~ mua ngoai.»

TK 6'278 ~tChi phI b~ng ti~n. kha,'c" (4) Titi ,k:ho«,o 15'4 "~C"'iphi san zu,d' ,k'in;h;,doa"A dlJ dOlllf'":' Tiii khoan nay ,dlfgc ,sit' d~Ul.g·oi tang b~p chi phi sa:n xu't va, tinh, gia thanh san ,p.hi:m. Ta.i liliGi:n 1154 phai ma chi. t,ivet thea ,d,al 't'liQog h,eh toan 'chi ,ph'! sian xu«t h.'O~!c dl6:[tugng tfnh gbi thanh (:n.eu dlfqlc)~ Ktft ,c,A"u tai kh.oan 154 nhu saa:

154 Co - T{)'n,g:h~':p chi pb'i ,s,an 'xult pbat I - Cle ·kho~ln.lam gjam chi phi. sinh SX. SD:. chi phi sin x!UtftIdoll doanh .. Oi' thanh sin phim, lao vy, dd' dang hoan thanh~ ~, '-:.:@lI doanh nghi~:p a.p d~ g p'bUdllg phap kjg',m ke d'inh kY tal cac };.. 1,_:L J: ..1 ~ . ~ ttd, ruJJGan uligc su· d~,ng' bao gom.:. :N',o
=
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li.liu t'IV"C tiep"' TK 62,:2 l~Cb,~hi nh,aD. co,ng i I"Y-c tiep," p TK. ,627 !Il!Chi p,llt san xuat ,cbun~g" TK, 6,31 ~'!Gi.atblmh ;SllD. -xui.t~
nguy@n, v6,t.

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dang 'kl" Pbtrang pha,:p oa:nh gj,' sa:n phim l.am, d'G' t;'Jbeo chi phi d~;Dh,:mtlc (ki' hO'iC'h}" dJ/a, v,ao lOde (tQi boa~n1tbitrili'va ca,c dtM, mUI(:; kinh 'Ui ~ 'kj t:hut:t v,: sa' d~ng' eae lO{Ii. ('hi. :pht :PhuClll,g' plut:p :nay 'thuc,n,g' dtfQ"c sip dl}ng eho :rulJlng n: ngbie!p sin ~llft hang lo,t ldn,. 2Jj~ Vin d'lJD,1 philtdD:g 'p:b'p' Unh, giii, thi,ah N,6i 4ttn p:tUlt1ng ph'p' tl.nh gUi tha:nn 181 n.6i. d,«n, ,ei p"httonl pbap '~:[J' bqp chi :pm 'Va kiT ,thllJ~ltx,~ Idi,nb gi4 thanh, .'CiD. vi san ,him" xuit phai:t t[f qum 'm,'m ,nhti v~y '(l,in leo 4 :pbttang ,p,ha,p tj]'nh. gia thAnh duq'c Mill ra:
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'PbuO','g' pha,p' Day c'hu, ,)lieu ,ap d'~n,g ella nluing deanh nghiip ,co ,qll,Y trmh sin 'xult ,gia:n d(JD~ do]. ~nl' b,ch, 'toa,n, ehi p',h'i' san xu«t v,l 'uoi tJL1fng,tiDh gia, thanh ph~ hqp' vdi mhau", :N,goai. Fa. p:bttang' :ph:a'p' nay ,coin du'(1'C: ,ap d'VIlg eho Bhung' doanh ngbii:pl e-6 quy' ,trinh, san :xu(t, :p:b'(£c 'ta" :nbt.i!Q!?" sin xuat 'k1101 l,tta,~g·" l,On v.a :it loai ,san 'p~,btt'm, oaiC; d~' t1'nh h .F Eli toan, :gia,'tllanh, COil Miilng 'cong vi~c; :k,ft (J],UB, trong tlhlg lim, diO,'D, sin xuit nh4t d;i'nh~ .2~6"J"., Ph:r«In" p,lltip ,p,lIan •• (te' :Ph'Ilt_g ph.a:p :niy ,ebu Y'~1i1 ,du9t ,ap d.yng eho :rlbrLing' :0 ngmep' siu, xu at, phOre 't,p ki.,~'U!,che 'h£,'n ·l:@n tl}.C, ICfILlY triM oOl:og 'ngh, ehia ra nhiju giiai dO~lUl.O~n£oc) :noi. ti'ep nhau theo :ml~t. rtnh tY' :ribat, d¥ih! m5i, t bllto"'o cho€{ bi.en ra, :m.9t 10,], Dan thana :philm, 'va, ban thanh p"htt:m c~la btt&c Day 1.a ,d6:i tlll~ngch~ bi.ln cLia tnJof; sau, 2io"i3~ Ph"tttllIg p'nap drill, ait ,hang PhlKmg phap nay Idl!lQ"it ,a,p dl~:n.g,chi ,yi:u, eho nbllng' xl. nghiip sin, xua:t Idem chj,e:c hoae fuin xuit ,hln'lr, -lea t, ,rihi ~,oo:og··.·· vi€lc sin, xua:t tbUi"ng'. 'Dl -r =--,.. ,. • d:uq,c ti.@:n hanh cln ctl vao ca"c (I,an aij,t 'hang co,a, ftgiI.0:,i, :mu8." Ban, !d,,'t :hang 00' the ehl Ii m'Q,t ,s;i;n phi'm, rl@':D:g bi,et, :bo@j,iC m·ot s6' ,sin 'ph~:m ObB,g lo~iL B .e 4"'" p. L 'Ettlug-' .' ., . , I.. ,'",' d'ii" . ;11.., - ... ~""tg~.:_ -~ ~ "", . ".' ',I!'E,,(I'':I •~,I•. "~ ,_life
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thtuit t'blh toan nlnr p-h~tFngphap m~~d trl1: phuctng' p"hap, :b~ so'; phU'tmg phap ·tt l,e:~ phui'lllg ph,ap Hen. hQll O,!it bl9P nhi.~u -phllltmg p,h,'p :kha"e nhau 't'rong 'Q].uAtrmh tfnh ·toanJ. 1 iniIil!L],-n:-'n:r' -' ....... ,g ."'Ij'ij'V" 'R' 'ilF1:'··.·D·" ~ TI '0' ···A,~'·''I1'1 C·HI P,'··'B·I'" ,0-,. z':Nr ~.I··mIIA~TI'V·:7..B. !!'lI!.lILJ,'j(~I I";i!': S:A'~'N," .. .~ a'lI! tiIl',1 ..... ~A."
j, Q'
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'T-

·····INH"'"
_.I'

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l'

.,

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l_,_:~._

PHAM TRON'G D'N Doanh n\ghi.~'p san xua:t bao ,g,Om nhi~:u l,o~i hmh khae nhau, ,00 d;"i, di"i!'m, rieng' ehu:c~ san. .xuat, ,quan ~ytilng' nhu (('uy trmh OOin,g n,gh,. sin. xuat, sri.n ph4m, lam ra r,i't da dJ(in,g.,Tul)t' :rihie:n" nell x,e~·tmQ,t Caleb Wng (J1UtU.: thl q.ll.I!,Y' trinb. 'ke toan, chi phi. ,s,an xuit 'V.a, 'tl.nh ,Z sin .phi:m eu,a cae D.N sj,n. 'XIJa:t 00 nhli~g dig'm. ehung, ,co, tfnh mat can. hal.n. bae

v',· ~'

.g,6.m:

hep chi phI' san. Xm.i{(t :rlha.t. sinh tn,eo ,3 'khoan :m\l.e: chi ph] :NVL t·~t ti~pj chi :phl nhin. ,cong E~I!C tiep viii chi. phi S,X,chung lht@c 2':: T6n,g hep ,c.',(; khoan chi phi san xu,t. da:, ,phairt ,sinh.~ phihl b6 chi phi sa n xllll,cnung eho cac d,(H'tltqng le.6 li'~~n quan 'Va, tiJi(n hlt,nb 'k,it ,cb.uy,gn eae khodn chi ph] nay Vi~ tai :k.hoan tinh ,gi,a thanb, B'uQ-c 8: T,fln,g' ,bgp Wan b{) ehi phi san :xuat p:ha t sinh 'trong ·k.,.'Va danh, gia sa.D, p.h'm d.'u' dang ou.6i k_Y B',uuc 4:: Tfnh g,it\, thanh sa:n :pb'm, hoan thanh trong kY Sa!U !dAu g' lui. ,thie'u to:n~' ua:t sa d~,:k.! roan CPIS,X 'va. tinh ,Z\$.1I] S r * T'beo phd~g' :p,bap k@,khai th,wng :xJJYEhl~

B'uac

.1:: T~"'p,

-s

t 1.1.

III

q' ..

A .AI.it! S~·· ·y'uQ

621

154 KXX Kit. c:hwfn [CPI~n'l '.~ong Z SiP Ihoa,rill ·~ninl~ ..

334" 3,38 ! T, p hQm> thiil p,hi n hln II conQ tr~ ~h!p! ~ ~,')8···. 21-4, S·.·. ?~~
- I· ~~Il~Iil..

622

~2;1 V_"

.. , IKI:tt ctTI~,~nl chi pt1li .. ' n hI n cCIfl'ig 'trllC '~e Pi

TI P I't@ cp:sx

chung

.1~tchilJlf n CPS)( chung

*. Thee phllidUg' phapl 'ki,~',m k,@dinh k:y':,

tS4 63'1

'154

. K.,,'t ~,~r
: I)'

_.'

an
~"

I'

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632

334 33,8,
1

6:22

!~_!bIJ~~i~:NIl t~!jt.
2:1,4,.3:34,.338

---;,~'~i)~~!~
ti~p.
----

62 'l KEt cffin,!r1fn IGPSX

c~~ng

T4'p tno~J~PSX
chung

Phuang' :phap' 'ki!m, k,m dinh

kY hju nhu kh6,n:g duqt

,81j} d,ll,l.Dg

"-,G'

tinh Z san :phAm 'trong c6m~:g k,i! toan & ,ca,c D'N., Do v.~.y, tu\an b9 eae tae n,Qi dlUD\g ti.ep theo dlltQ'c moo bay thso philJo'iDg Ilhap k,~ 'thai thu~b:,ng
lfJ1Jlyen..,

S~,I~, 'wa'D ,ch'i p:bl, nguyen v',i,t li,iu, tr.lIc ti,i{p 'K« - i h" h -1·'- t~c tlep L ,. ~ ~'" li",b i;, :L'· ~ C _J~ pm nguyi!n v,i,t _:ru'~'u u,~o goBi, t3J;t ea cae ,uiloltin em 'nh( v,~ v~,t l~i~~- ,1 V,Bit rg~u 'phu. v'a nhisn lieu dUQic s,'a dURO' ,d," tm'C [y" .,' -~ ]l,9,U chtnh. ,1'9 ,0 - .• ' ,ti,':p ;s:a,n J(ua:t ,s:a,n, p:h~'m., Cbnp,hi ngu_y'e n t 1it~u tI\t'c; tH!fp' dul;SiC t6 ebac thea d,o.i riJ,in,g' eho tiln\g d,6:i tl~Qnghaeh toan !cb;~:p,hl S'X hote ag::l Qtq;ng 'tiM g~a 'tblnhrn .. ~ 'win, chi phi: NVL 'U¥c 'tiip ,sa' d.~n.g''TK ,6,21'"Chi ptd NVL ~e '
'C • C,"

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6~

'a'

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sa gbi:

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]J,5~2 {2,) Khi v4tt lU~u mua v~ Idlf9't ,dua vao s:Ltd'~ngng,a_y' eho qua, 'ttiJ:nh s,an, xu't. ,s,a:o, ph~"m-ma kl'lJi~ng 'qua, kho s,e :rbi::
N~tT'K'621

cs TK

Co' TK 111, 11:2~141., ..,. (3) V~Lt l ii'u, do doanh D;ghil.:p t1;l' SX :ra, dU(1c dda, ngay ~t --;. '-hR, - -h'· san xua_ san pnam ,SIS g~.~,l;
'Ii

vao

qua triM

N,~ TK6,:21 Co 'TK l54 I(SX ph'l:I,)

(".kiliO'
~f •....

Nt:? TK :152

(5) V~t H~u. dung lo.i' ,san x.lmi"t. 88.n :p'lhim. CU,tl 'Iqr con t'hiIJa, hl1n1 de: n lai ,0 phin xuang ,s,an xuat ,d,~'tiep tyc. s,w d'~n.. g·, tOlan. Id.ung' but toa,n . .!i .AA' A,i.~ - L.l'_.. L uO OLe tUl.le U emnn:

ce TK

6,21

ke

l'

N·,Ci,.· 'S~21 TK

Co TK, 152
S8!U.

:((hi do

Q,l[Ja da.Ul :ky

N,q'T'K 6,'21

se:

ghi den

,tii c'buy'n.
}-.
'. g'b i d,e,ft

thanh ,eld phi' ,eua

·Itt sau,

'Cio TK 1,5,'2 ('6) CtuSi .tY':~,b~nl' hep chi phi. NVL 't-ry:c~tiep ·tlUJiC. 'bl ,s;u d~ng trong · ky d~ 'k.~t cJ1UJ~n vao ta.i kh,oa n "t~nhghi thanh ..
NO' T.K l5,4
'i! -

,phii 'thanh OO'n, klu)in ·trfch thee ·u.!in lurmg tinh va"o clli phJ! 'tb,eo (lilY dinh.; chi pill nhsn ,cang t.1'\tte tiep ,ou:ng' cb.t.qc t6 chuc, the 01 dol ·n.eng eho ·Um.S'd,al tUQng haeh 'wan chi :p'hii. s,an, 'XIJA:t hO'Jc d.61 tUQ'.llg ·tmh z~ ". ICe ·ooa.n. chi pb:i nIlan. iein,g' t~:c su: dung 'TK 62,2 "chi :phi nhsn Ico:n.g 'tr~le"tie.p,»,. N Qi, d~ng va. pbttO",Dg' :phap phin a.nb. ntuJ' saw: (1) T,iin luOl,llg phii thana toan eho cong' Dhein tl,"~C ti[,@ P si~ x)~at s,an phim [8le ghi.:

Dhin ·con.1 tr\fc: ti,lp ...Chi pm nhan ron-g ~c. ti~p, bae .s6m t87.t. ea c~le 'lchoin chi. pln'Hin q~an Idi'n. ~gu(fi lEU)' dl~,~g'tl'\fC tlip sin xlIJit sin. phSm nhu ti,e:o. lunng
3\~11"

Ke toa~D.chi. ph.i

Co TK 0,'2

-tie,

N'o' TK 1622
--; !!!

Co TK 33:4·
(:2) Trh:ih. trurrJ'c lu1crng' nghi. :P'}U~:PI cg,a '~:ng ohio
s;e, :gbi:
,U~ N,o'Yj.. T:'K····.~'~2~: · Cir\ TK·..• ,a:?E ~ , ,',. ,·v'v ... ~' .. p ('!fl') . T -" h "Bc'H"'IvUI "8' "'HYT"" -:"1' va '[l"'1[)C' n '!J' 'fU! ." ~U
J II '_

t~c

'tie:p' ,s,im. :xlLlal

tiDh

va.a !cbi ph]

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rr

,-.

It

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I.

.1.

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_.._'L.,'" '. £.-2,---·~t nnan- ·t-'" t' :l.tli·ii"!i! S:tdl XJl];a,' 1.lI:UIC ,r
~ l!l

Sl~

, UI~~:) U C·o't TfK';'""9g,S" (4) IC~tic kh,oa.n chi ,r nhsn Calnl'~ true 'ti~p' Quae. thanh, toa:n tfilfc ·rn.hi e(, iep lt,;" iJ...len .. _UOI. eoan eh ':rae.' ,d- ~ '-'-'.' '-I'~ , d I. 'i" tam <lFt..,~").' se ... ,gilD,. C_,--O -1;, cJ~ng s ....,.~.ng,m tncn .'!'Jt;. ·lL !,· t~ 'bang ;11.," ':;:, (th ~'ii.. .il-_.. ift..1ii 1,. '! TfU' ~f;)n' .. U~~I .r.L c'0"" T-K'·_·111 '1' AI '1
A~'.I. III ~

Na - -y

T-I K" ,it:!!'n,o :_,_::_ g~~~

ghl:

rs

"1

fl.'

:'"."

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,.:......:.'~',.:.....:..

(5.) Ti,~n. ,i:n gilD;" ea ph3j, thanh

man

cho leN' tr¥c tie;:p

san ~ufJt se ghi:

:N'q 'TK 6,2,2 C6 TK ,8,3.4, (6.) !Cu6i. k;y'~k@" 'toan t~'D,g hgp ehi ph'I: Dhin co'~g' 'tlil:fre tl'if:p' th\tc: ,t~ :phat, sinh tr,ong (I,i' ~et,chu,yin, v~ tal klloi,n tfnb Z"
N,q'TK 154\

It"

Co TK 6:2,2 ,3,~8,o; K,e toa,n e,:bi 'ph,ti sa:n, x:uit 'chu:ng ~ Chl phi san xu':t chung' l~ chi pb'- phil:lC VIJI v,a. 'qlLuln, lj ,a' p'llAn >ruling' ,s,in XlUat.. Chi. :pm s,an. XJUi.t Cil:l'lJ10g ,d:ltq'e tg chltc theo d,iO:i r.i!~ng' eho 1tUng phan x'ltlJ.ng s.an xu it, v,a cu6~ mil kY mdi phin. 'bo va k,'t -h·U1'9" -_...- _..]1 ::,]! sar xu~ e ~" '!i.;dJ,,--, il.V:":.'~ ""'~ n ,I __am, a' A...:ii;, san p~hAm' C •. ---An vao ehi ph" .:'!',;z n xu~t- " o"!!'u'"
I, ;i"!,":;:,;i'!!'~

Thy 'thea ,[o~:~ s,an phim d~9'c ;san. xlUat ,a' p:hAn 'Kulling ma, k« 'loan, 'ti!n hanh pihin 'bi6:ehi phi: sin XllJat chung eho tUng lo~i sin ph'm the 0' '-b,t:i 'L. 1!... ~ 'tJ,eU t,-_l~JiC 'I~t_)~,n, e ~illU h ' ll~ ''csp-:.
.~ h' .,"''

- Ke toa,'ll. Ichi phi ~an xu4t Slf' d\lng' tai kh,oin, 627 "Chi phi san xua:t ehung", d6,ng t.bb'i, p,hii. thee ,d,iji ehi ti1~t CPSX chung' cC;' !dinh 'va, CPSX chung biin. doi ,(1,4 :ph~c 'Vl) ehe viic p,ain b6 chl phi sin, xuit
Ii;IJI ..: '~I!a 'II:~~O' '!If IU' .:

F'.~ ,I

ehun

,uii ~ 1~]L~Jll]1 nillr lm',-' e~j~ ,~1j...~ -11.;. ~ -'='0' .P~!lrA ' - ,
l~I~. ",
'I!

N'O'i d,uDg
!(].)

+- Chi phi, vi, ,ti,i'ft luang' NV 'phi,n, 'xte6'ng:: N'(Ii'TK6'27

'Cit)

Khi tlip h~p, chi p,hDI in. :x:ua:t chung' :ph.at sinh '[.rong' k1 se~ ,ghi: s

V.fl p,hur(b}g 'ph"p' phan ,anh, 'Rblt sa,ll:

'TK 334 "*" Kh,oaD. tricn, thee tii:n h.tcm,g t'inh v;9,o, ehi phI' theo 'Cluy dinh,., N~T'KIS27'

,+ KhJa:u, hal) ITSCe dung Or phin, >lUang

:N'IO' TK 6,:27 , 106 T'K 214,
'

co. TK

388,

+, Chi phi' v~, v~t U,~u d,ung No' TK 627

"e _ _ _

a 'p'bi~n.,x;uung

E:Q 0,1;\ 'TI{-I·.. 'I·il~ . ,",'

·· ,·u .. ·

+.

Co TK 142.1 P'bln b6 nhi@~1lJ an ~ + Chi p~hfd'LCq'C thanh toan bling tie~n, NrJ TK 621'
=,

Obi p,hi! v, dIJQ,I cg saQ X~ltit,ditlng <l pba:n :xujong N', TK '62'7' 11 ~ _0. 'TK-:-:-'ll:! ,,,' . nan,!o c·... ,1'i!JQ ~ ,'p'L. b ,~' l' .I,an
'!},
,o!>., -

C:6 TK 111", 112

242

_ q .. '.' 1 J~'d N-··· T-K-::- '1-ii!J"':i'

'!' ~ _.

h,a: C·=· ~~iA, lq'.' .,:' J:iuJJ.uDg "u,Q!C IJ.,HU,I R lc'Dg p" an '.' :-PS'v er ung VO .AI!nh ..'1,·.'iIL.· ::::_-. d.il't!' , ~t_ 11... V80 ,. -h.it.FlWn al1....·~ iIlI''b~; san p aam ma U,vl:yl~; ,bID 'n'h'';i vao gia' von 'L~' - -- ban ,~""' .. n I,.n, ~'. -'.... 1i.' .,ttang lUi~' se ..~~u,:
'h-- ,..:"
'i;,

Q .'-,~. !l)~': C~ T-K-~n7

A L.'b.:.'it '"""" .. b g;l~.w;a::u!J:-][

-~

,;!$r - _

_ •. ~ .

.-

Nq TK. 632

'V'i-' T'" d ','.',." '_u:: aa

'.' .1

,Co,TK 162.7' (CPSX chuQg' c6 dinh,)

11 .II,
'0)
~I I.·

'L~, ;; ..t't ~ hi! pnan xwaner: san :xua., ~ Ioai'.:z.san p-' 'am

A" , "8-' ce eac ..... ,:". ,,.. ,~

~

JI;;,"'" '~~H

(~"ii'i T'ai Hf'u :nay Idu~jcdJjnh 'taoa:n va 'tfnh. toan, Mill ('lJ N'q TK i82'1': 30-0,.000

,!UIU::

Co' TK
(2)
:N',Q'i' K 162,7':: T NQt T'K, 6,:27~:

a,3,4\·::

300.000

co, TK 888,:
C6 TK 214:: Nf! 'TK, 6\27: 'C.o'TK l5,3::
400.,000

lOO.,OO~)
413",000
,AI'!) l'rLiruiL ~~!ilUUU

(5)

N'q T,K 627': cs TK, 111:

~OIO' .t'ti,AiIf'II, ,~..,..'UUlY
"til ~: •.•..• -.

SPA

' ' , " =: '1.000.,0010 x, ~ .,'..,. -'

,i:'·.<IlO··' ~=~ '0"0" 0"
iij).!~-..:

600 000

248,

.. SP··'B,' = '900.000
.

1,,000,,000 i);,QO" glU ' 0"'[0"'0·'.

.' . Y"" O·.' . '. x 4tii.O···. O~·O'.

" I),40.000 ,3,60.000

No TK 154\ (8P'A):' ~

NCJ'TK 154· (8,':8),: Co TK !627:

900~OOO

co. TK '154\·- Tong'

Vi, d\l= f!6 tai Uf)u v,~ chi

tre JI'g k$~',

(2) Chi phi
[1;J.~UYlen:
.~1l..

pm

Zsp, hoan

~u\n,xuit va san phti:m. hoan thAnh '

thanh,

1(1) [Chi :p'hl san. xuat do d}ang d,au tha.ng: 700~OOO

SMl

xuat phat [sinh u,oug tban~,~ d\i9c xic [,"Db

va.

k~~t
4!

,g

.. IChi phi nhin co,ng' try:c tif:p:: 1,.190,,1000 ...[Chi 'pb:i sin 'xuat ehung' 910~OOO (3) rSa-n :phim san .x:uat h.oln t'bAnh, 't:r,ong thang 1.000s,p Chi p[nl ,s,in xult odd dan.s· cuoi thang ,dU'qc xae ,ainh la 400,.[000
(:"ii'( T,aj li~,unay du:qrc k,e t'oan pba.n iDb nhu' sa'll: 244

~. hi p;h.i:C :tiVL true ulp': 5 ..000,,000 . .

c
ISOD,OIlO (a)
IN 622

''7no'~nrp'l'l I. SD''lllLu~ ·~.:_.NJI...JJ

•

c
{b)

'7..1):00.000

7'.3.00.:000 (b)

IN ..

621'

C
1910,000 (ill)

SIOI: 400J]OO

T6:ng ,Z sp boa,n, thanh :: 700.'000 + '7J]IO€.tC O~)~, 4 00,.000

1

,41i

PHAM~,LAO 'VlJ eVA, H04T DON'G SAN 'XUA,T PHI) ,"'Sil'n XJu4t ph'I:W bO~l't,dOng ,san x:uat, dl!tq'c doenh ngnil,p II Ich.tlc ra d' ph.1;l,C 'Vtw eho ea,c hoat dOng khae nhau 't.rong deanh nghii, p .hoijc . dun:._ 11'1' d~'lI'iIoa i.... la· ."-, u~ t'a... duns nXn- D' -1'·'l/c·· thira :t~'Ii'1i' U'~,_'0' p' e~'~ AU 'p"'h=:i 'p"h,¥Jm,= ,.... hoat : ,. ehfnh di~ tao ra mhung' s,an :p,him khae ,nlllm, 'tAB,g' them 'tau Db", IC'bIO doanh n,gb],~,p" "',S\~ln:xuit p'blJ bon:g m,';';t doanb :ngbi~,p, ban g$m, :nbi'u.lo~j, khac nhau dlJqc ,c'h:Ctc th~iC hien fJ' ,cae b~ pn~:o lto"c pbi:n :x:uCtIl,g san
'IfII. ....-._~.I-

mE ToAN' em PHi
-'!! .;;

= -

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VA TiNa: GlA THANH

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t'

SAN

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:ph;itn,stt,a chij',a., bQ' IP,h.:n ,s,in. x~trt kh,uo"n miu. ...,. Do v,~y DQ'Qg 'w' c'hd'c k! 'toan. ,can ,pc,hii theo idiji r.iin.~' chi. IF si:n xua:t eho ·t.ltn'~leal: boat dl''.'Dg':·!, '~h.i o· Y d! ph:~c vu eho y,i!u clu kil@'In soa t, chi :p,hf~, nh gia, hi.eu Qlui :h()~l'td,o ng da cung M'll,d,' ttnh gi,a th,anh va ph;ln b& em ph~,sa'D mit p:h~ eho 'ca,.::
~i

,"'t'hri';j"~' tlUI}~!I

b,~ p":h"'~'n".... ning,' Y ,~

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Q~IIIIiV _ ,1~-.1 ..
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J.j1j.

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lao 'V~ ,CUI. san xu.ilt phil;l cung du"c thlllc' hien theo 'q,U_Y trlnh t6nl' q,ua.'t di d,~c nl~u i tra'D,., TlllJ'y' hi@,n khi x'c dinh gi.a, thanh sin :~:dl1i:m,lao 'VIJ n cilia, san p:h'mpb~ lean phii xern X,t3't d.,c di~:m v'e clUn~f ,e','p san phti,m, ao VU ,gioa I,i,n, pbltm ph~ v01'.i nhau d,e v,~n d~ng phuong ,piha:p 'Unh.

thanh ~~L·. .. l_iJ",rii'i, -_.J]LuJJ.Il"l. ;t""z,n'" ph.'

1

BJlbUl

to'n phu b~pm

trl~\~ 1[.J]1t AU SI,aI"II,:iI'oSy- _: ~~,VJ,~ t\rl" 9.: UO;
.:. .u;~ .

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sit' d'~ng ~!'waD, iSle ,glli,:: '

:N6JTK 627 (~hi:n :XlIta:n~ mat ehtnh) IF' ·tl sin :Nq'TK 641 :N'q T'K 642
'Il i

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..

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C'6ng'thltc: tmh :Z tbl\tc t~ sin, pbgm lao v~ ,ooa, sin. xu(t phtjl, '00. ,th!' th'I!f:C hi.n. tbeo 1tr,ong :2 eaeh: *' N'eu 'tq gia SaD. Ijh&m~ lao 'VV,mh@n, ,clw1e do sin xuat P:b~ kha,c cum:g ,e«, d'Uqc xem 1 'th,oi,n, ehi pho( nam, ngoai chi ,pbi: sa.n, xlltit pba,t
sinh trona: ky", thi. ,acing t'h.u:c tinh nhu
Z th'l;iic:
,~U1U:

te dOl'dang d'(i;1l! v' ·'.,. KY ... k~

~ !I;.~

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C'PS,X
'iii ...... ""C,a ftJ( W uIl'it!I' I'~~

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o;!' __

-+ ph~1't ~inlb + d,d: dan,g + 18'0

sp,
lae
'Vll},

:lQuj:~'~!Jqns;9,:P, ~ao

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de

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,~

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Khoi luqng' sP':; llio, 'vy cU!Bg~(p' ehe sx pbYJ kha,c U~t&eo '&¥ dung)

Tri gi' ,s,an p1lttm, lao 'Yp do ;sin xuiit pb~o.m.g tip lin nhau se' ghi::
:N,,,' T'K, 1,54 (SJ{, Ph.~,)'_ SX ph.y du~,c; CUD,g cap san :ph_i:m lao VIfI ICO TK, tM (SX ~) ,_ ISX :ph:~to ,cung sin phtfm llao ~

cap

"I.:r:( Y

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C-..it

n p'h'':=:'''''' 'V)"....:f.n,a d-'lia'D vl. 'nan'I 'Ii'!Ih"'lJlfV,an",I~ ~ .,' . 1.1i~.mJUU :b' ; iL$ ,a ',.. ~ I;;,.' 'v/e~·.

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-'_.J....
I

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. _'U.JLII. ," - .. ;ifIhfI. ''Ii!''II.' y.'

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47EtC-OIJi 324.,COO 11,800.,000

u 6- 0.0.'-" 0- ·O~In 3:5"',71~Qn .... ,_!I'U.U

1
.-':II.,T, .._

--

'11420,.000

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ee c." .... ,'.

'~t 't·- :." '~nang,., K~t.·r.·: san ma_["O,D' ,,.,.l..,"',' - ,::., qua • Phlo xlI:6ng' dl~n sa,n, 'xuit dJUqc 11.. 00 kwh, coog cip eho: 0
,.it ''';' .. '.,"
':'1":

~ 'SA,y
[I .•

p:'han':'... iQ"-:"LD-'1 ..I .. ~ '·2··n'o·nlk·'u~·1L ·;N:· ~ ·.U ·.U·l···ndIIJ .. : ~l ... '

11 ti .'_.' .). I!l

• Phon xUitng-' ,chnv'n thue ,hien ,d.tID,C khol lunrna .r.. :t-··_"~:: '~m cung cap c; .ir);, ·h '.,., .aq~ ,... + :Ph4n xIltClng'di,e'n.: 50 km + 'Phln xur"'ng ,san xultt chl'nh::: 900 t~D km - B'_"0 ··It'...,· 'Q'-:"'LC:D""N"cc~ . . '.·a.n.--,J__~_ + ---' P_~3D.~'._: ~ lO···O·,·t'",....'· km
~I&:~D c. -' c' )~ -

V,aD
~

cihu"i'o 1050
~.

urn.

......

Cbo, bi,!t: ZKH lk,WD la, 150131;Z l tin, km la, l400d, :

.__.

. __

--_ _-...

T,li H,'eu nay ll1u"c tfnh 'to'n.~,d!nh, lllioan, :n'bw S8V:: (1) T6'ng h~p C,PI8X pha,t sinh & phl-n, 'xmd:ng d'~,i!n: :N',o T'K 1.5)4, (dieD)': 1,.,800"000 ~ '. Co TK 621 (dien}:
,

Co IT!{ 622 (ditn)l:

1 .,.:.''/"0-'00-0- 0- 0- iu A "'6": oon ~-~·· .. '!I·::..u-·:..·

'~,~,,;i'

Co 'TK 62,'7 (dieD)1

O.iC.i~i.U ....

.oc0,

24/1
"

(>q\

Th-."~'t. ~,) T"'"~''''' 'ho"l;'n 'C"~,P~-S~JX- I. smh ~ '·'!h'/""'I· ......"-~,",'Dt v~:n IC,L.""C,~n" .. ,[J,ng I '::/"1'" '" ,_~ Pc___:8. 611 I ." v p, ,)~Ul .1.;I~n~ -:-':,'"\'; ;Iluy-e:

(3;).1 'Tri ,gis,

NQ' TK 154 (V'C):: :!'n"l C·,-' 'T"-K::-:'tU~.:_:., (::V~::'C"':-.. )". C6 TK, 622 (V,C):: C6 TK 627 (V,C)
,:._1) ~,~
_II~

1.420.000 600~OOO Q'5~ :' 10..:-:" [-7'.' :0': 0'0'

<i!1.~. '.' '.

,46\:~tOOO

sp cung' ca:p li.n. mhau::

50 x 1-4100'-: '70.000
",),ii"""'I_~.'.II)'.··, '.',

a, N'" 'TK 154 I(di~n):,

' C"..
.JiI'.._-~.' V

T,·Kc','.·', _

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.4i, '

50 ":x

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7'l'rI;••• 0"'0•'' •• ,;U!, 0' "

D" N';O'TK, 1.54 ,(VIC): . leo T'K 154, (E)ii~n)

'

1000 x l50 - 150..000 ll,OOO- x 1-50, -. 150 ..000

, ~.,
.' -r •

,(.iI). z'·: thrnic te '...,W ,= 1800.,000 +'. 70.000~ 150,.000 ' " ," .""~ lk-:--rh. s, I
I
._~ .-

llOOIO'

='

1000
1

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I.

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112
',,":I!I

11 i!jN"1Io11ii,

.,

3,441.000
'.' ,
lfi ,~\11!'·:.:.

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.'.I~I/'i

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. -ul

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,
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1..,7:20,,000
1
,,~"

Co TK 1541· dis:n): (
-C'

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I' _" ,,,,~..

Phan b6':: PX8XC: '900

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,~

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,

15,00' ':

1.,3,5,0.000
:::;

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·OO,··~ c..V

COng' 1~5100.,OO~) Nor TK 102'7 (P~XSXC):: 1350..000

ph II'!I ,lliJULt1~ ... ·un'.- - ·Ig·.' ,c·~p',", J![l~ '~.,.1fA.;i'ft, ft. d:l1qt x,em. lit 1 phan .. n;am, tro-ng CPSX pha:t sinh trong :ky' thi oo:ng thu-c
,,', "~U_ ,;1.-=: e·,· 1~4r~
~&Q

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oi"
l~ ~.~

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1",.'a:..,",-,;i'!;'

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A'£ 1.n"!-"" Ui111JJ JfIJ.)" l\PV

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N
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I~' , I .....

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I :1 iL!·,·1 ~

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248,

Vi. ,11.,,::LAy ~{linoi dun;g' cua 'vi dl) trin~ ("1)Tri st5 ,s,in :ph'm,. Iao '\11 ,ebo sin. xuat ph\l, cung' c(p 1i:o, nhau Bie·.D. '~Illlg,cip eho 'V$J1, cll!U~'n: 10([10 x 1.5(v' ,~ 150 ..000
.NfI TK 62,7 I(V'C)I: 1.50,,000!

Co! T'K 1.54\·(lai,e'D):: 150~OOO 'V"n, ,chuy@'n !cung' CaLP eho &,.:0':: ,50:x 1400 :: 70 .. 00 0 Nfl 'TK 62:7 l(di~lD):: 7'O,,{) 00 "'0' ceo U CJi.U 'T;K"" 15' AI ·(·V··"C'' ) ('2) T,6ng h,VP' CPSX ,phat sinh '0'ph An, xu&nl ditn::: ,N9'TK 154 '(oi~'mJ:: 1,870,.000. Co, TK 6,21 (dll}.n) l~OOO..OOO ,COl T'R. 612. (:,m&n) 416 .. 00 0
I 1 .".... !'~ .. ~ .... '.-," '_'.~~.: -,~' ",[!,.">' .

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+ 711n 0'"on -_
. '1U1~:V ~

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:pha.t

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'11, •. ,'.: ~

1570.,000
g.:.' -: I.I\J-UV
'i'

C6 TK 6,:21 ('Vel:

II!"ii ('n;n,

'Oi

fin UU

06 TK 6:27' (Vel: (.4) :Z thue 'W' 1kwh = ,1.810,.OOO-'l50"OOO,~ 172 ,d

A ,l::~~ ,o,nn '~JdIJQ,!! .·YU ·._ .

,+, _

·115.' n Inno'... " VI!!.UV·

.-

11000-1000

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(5.') ,-'- tluJ~_c.'te ~ ,t('Dm '.It: .. '.. '2; -'- -' ....
,I ....

~ 1.570.:00-0-70.00,0 ,_, ,-1500' .,.... 1050,.... 0 5

_c'_c ,

toan, ait Deu a mu,e 111. 4,~ail'S'~ d:n,htlm, lao vt' C'M so ;milt B c,uQ{J ClAP' c,ho ed. cGc dfii tutl.. kl' ed, CU'*I! cap 'dn, ghUB diu •• r: ',inn ,tAeo' .,i6 thaDh "I' Hi' me diOO, d1ll'{jlc Z -thuiC tB' sin. ~ha·m,.,lao vu ,cJrlat-tmg: ~"oai si~n xu(t, ~'h.ai 'Phu cin )!llll ,di)t her"rlbttml'~ trtnh 'ma ,2; thlfe 'te" (f,cm. 'vi, eua t(mD'·I~i. SaR _ I. F"h' ., ·D ph"m~ lao V\l, la, in, s6 c,in phii tim (phutinl :phap nay !dd,fc l'9i til
!Ii -

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p."
'.

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• !II! _.

te
.

p:hu~'

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1

'=

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~ 1'7,,4,:20.'000

~
':::::;>

y::
:X, ~

, -

' 1.:420..000 11,500

1 = 1'~, ";:l\,,~"8:''.
A' r:!'
_.iijJ'

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'un, CP'NVL

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1 -

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1

ti

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,-

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= 1. ]'4,8,,200

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'V:i d"y_l:: uty l~ji 80 Mi~u cO,a. vi d'~ tliiln CPNVL true tiitp 206 ..000 + .a..lL90JDOO ,200 tron,g sp da damg :=', 800 ,+ :200 x / 1-

'"

~ 67'9.200 'tmng' sp d.G'dang Luu

iChl,:phj: ,ch~' bi~n, ,-, 294.000 + 4UlIO.OOO X ]llnn ,_, '_,,'!IJ 'U
l

81(~O (200 x50%} -t

"9: Phlm. 'U:,ch·tbeo ,kllcoan.

~-'~~·~I

,=,567,,111

mli.;u~::

CP 'ohio, cODg tr"t: 'ti,~p

va

CPS(X chung
IlIA Nh'I'""" '~1'A 'V~, ICPSX, d,lI dang ,cn61'th6ng' - ,679.,200 ,+ 56'7'~ll1 1...246.,3; 11 = ,5~.,l.,4,~ h,Utmg pA,jp' ,ddnA. gid .QtN 1'114. ,•• d/)' ,'hea chi, ,p,Ai P

1.. u~.,." ,..~, ,lR_iC

.;I"'~'- ..

If:&O~C

L"

.... --,1:.,," ,

C,f,..,'

,-- iL,-':' p,,,,;'"

n '''; ,Re ,f,J.-U '!i1""C

I..,~~' L .... - :1.,

BP' lam d,io duQ'c danh gia. Id~:a, 'V8.,O d~:nh mtt:c chi :pbl (.h04e chi phi k,e' bo,eh) theo 'tu-ng' kb,o.an, m;ye chi phi v,a ty' l!e hean 1t'h8!OO cu,at S,p~
Vi. du. 'It Z ,diinb mlJi'e (boi.c Z, k.e' hoaeh) oil.a 4C1n 'vii SP hoan ths'nh
- - 1!!j '-g. -. -.-'!!I
!II!

bao ,g6m~

",C:PNVL, 'uy;c, 't:~'~p-: .,000 S

., Chi phf eh~ bi'n:, 1,600 I(C,-.P,N,-C,·:W_- -,.__c, t,._i,g:P:.

," ... CPSX ebUD,g

~ '600

-000

8M. ,hilm do dan.g leu6~.th.ang: OOOSP~ ,tt l~· hoan thanh: 4-0%,:~, ae :~,op ' e 'v,t Hiu 'tI¥C ti~p d~u~c, d'l:lng' hau bi3t tf1DD;g gio dottW diu. OOti qlUJQ 'trinh sir
,110 .. • ~ ~i!!tSWlXI~_.

,Nhlt C·PSX cIiI dang

,cufh

v."~~
tha:ng
_.

.~,..

'= (100x,3.0 00) + (200xlJDOOx,40~) + (200x600x,40%)

c_.. ,-

.-'- __ ,_
~~IO

--

.,

-'-1-

,-'

-.
-

I~DIIl' ·Y.,"

0-

~O··~- - .
i

Vi d .• 2: San, p,him san xuat qua. ~2,gia.i dio,n~ B~nh mue ell-I. phi eho don Vl s,an, 'ph4m eua t'mng giai ,ttOCJD MU sau: iGi,Mdo~n 1: '.. Chi pbi: :N\lL trllc tifp,:: 1000 p • Chi phi Chi' bie'n: 800 (~:~ ; ,:~'

::.:r

Giai d,'oan 2:: ~ Tri ght ban 'llianh pbfim 'G'B 1 !chu;y@'n sang: 1,,800
I

~ Chi It'bJIchi bifn: 5t)O

(i;~~N'~~n,1'Cj) ~ 200 tie 800 CPSJ{ Ichun,g .

.,_I "

Sin phim, dO' dang (ti~i than,g' ia GD11fi l()OSP~,:mrre 09 hOOD,thlrnh 40%; " 'h'''' Az.. '" '~u,2. a" noosp mae uO '..aim, th~_·'L 'iO~" -...J -h sarn, p~_;inl 00 ~ ,tuOI 'thiDg 10 'G'D - '1- ~,- _'•: _: __ , . WJ!lu tJ!i- - A'''JiIIHo,AI' -.&

'I _~

NAlt v(iy~'
= -'.

-C"P~S:-v·d';:" d'·~'~·g' G·-·,nl~ A' ',.~ _.~ UI U

'_j~&_.
1

!P.

]:00 x [1.000 + 01100 X 4,0%)]1 ,~~1.3,2,,000 - CPSX da' dang 0' Q'El2,:
~n,nl X 111"1 IOfl,O-" :_ -I&- C'. 'i}.:" ...::i!'IJJ'lJ' '.--'t1L..t!!o~ .. ,

~O""O- "'. IX
... 1

a 10' m_ '1;'111 -;;;; U ..'~I(})'J

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no' ."!.U· ."_0' ' ""0'

,I

'V:( IdVl' 3:: 'N'O,I, dung nhu n d~ 2 n:hung san phim diU dang dtliqc danh :pa theo CP NVL t[i~C tl~Il' (ho,"c tq ,g;i6,BT'P)., :
:k:r.l!.. :~.,,' T-i~-V~' JY,flur ~¥.':J'II!

CPSX do' dang cug)~ 'tbang ,_ 13:2~OOtQt 42'0,,000 ~ 5,5~:tQtOO ,+

_ CPSX, dd GEll == 100 :x~ IJ)OO :: lOO~OiO~) _,CP'SX, dd 10: IGBI,2 = 200 x 1~800 ~ .s60~OOO '=:>' CPSX, Idoi' dang cu6!i 'tbanl~ ;;;;;; 100,000 +- .360,,000 == 460.,000

Si2..Phuun,g
81 -I.mn
' II.

T- '" h g,l~.(.h,}" h-' tneo 1l _,--Wb'llg' P'QI~ gran ,. tnan ,t thh.A: ~",~, ' Is.in, 'xuat. ra 1 loai san 'ph&,m",
I
h-I

.~ Q . u ... 1 p~-,I;... ~~, ~, ",J,~II;i!I';II,,'t-a, IfJ ,:1.'8," 11'·":"'· . ,u.U',',"' l,:L,,,~"""£t. p".-~p ... ~~'. ,"I~l' ,J-r. -Ian ....,~, ~P""MiV,,,,,~ti, :iL,A." ""r~,c ",-'",a'" )1
i '.

'p.:i'~_ . h", ,

tinh.

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stirD p,h'm

UI(jU

)i. ;;Z:, t, ~' v',~ P'h~ _I(:i:nXtllun:g 'CJ;~1

Tflog Z sp

CPSX

CP8X

.hca~n thanh tf\o,ng

,_ do'dang d:allJ, :k_y

,+ 'p,l:uS.-t, sinh,..... trang t;r'

To:o.,K_ Z

..... C·PSX·- , dd: dlan,g ctt6i, ,kjr'

"

"

.1'

,f'

cP·.z -,il~ma,l.m,
'~,)j, --

chi p:hf.

sin pba'm ,hQan

.,

9·6 I,UqDg 13,1"hoan thanh tl10ng kt

!(:1) Cu,51 :k~' kJ~t ,chl1t\f4 n CP'
~.~.

'thana tFon"fjLkl'
-~I , •

NVL truce: 'til',.-" CP nh§:n, co;ng·..· true ti.llp···.•

~

vl, CP'SX, ChUll\g' de ,t8ng h~,p CPSX p"ha sinb: t ',"0'--- TI ~K"-, lil:i:':',ii! . , N··'- .,., ~~
I'C.' :'.1-6~· l ..

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(I) T6'ng'--Z 'N' . T'ET " ..(J . r n 'N'-- T-K,,-' -,,q

1

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~,~

'15' "I"'iI" =-i' gal d-··' 'b"':: ._~.' - . ,jl ': an.~
'Ii ~

:xu,~~,t 2 I rll":o,,~,

C···,.:(., :15·;A" ----+"_, t~'I-- "'.'z···:s·-p-'·' ...,o~.n,4.'Il...A_'jL .y. TIK: on,g - - .. U~i.1UllJl,., .;I~, be) T<'i'-n- h O'~;A .a.Th'.\.nh- heo m'b"""rl,H;Q' 'in'h,,;(p ,al~~'n' "',--,,--,'a,~-,-----_ r ,·· uU'~I!.,~,iIr". b 'Uiuu V.). p'L.A_ ··,a I.'u,a.u. '
.,':;1' b-lIf).":
l

NQ TK 83:2 - ban 'tbAng eho kha,ch hln,g

~.IIl,~, .....

I,

.. ·lII.'·1 ...•. I.

0,

san,
~

]PI -~_ 111L.

hI

!J,r_::_:,1 'V' .

I~.,

ell

'v'il-rAl;'!o,a' ,Au.-UIJ!j\~

"",,.' m, ;u

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2,55

'.

khl k~t ch.uy@'n, d!' 't6'og hQ'iIl'CPS,X :pba't, lillh, va tlDh ,Zs p :noln thanh ,c'~n :ph:ij p,hln, b6' CP8X, ehltng' ehsc 'ti,i!:u thac 'pbu bq Pi Vi d,,. 1'= I?Mn :xllO.ng SaD :xuft Fa 21o~di SP ,A. B,., IC:PSX :pJlui,t [sinh 'tl'\ung KY' .dntqc, xj,'c: d~ nhu' sau:: '_>CP:NVL tr~!c ti[ifp:: 50.,000.000 (8P:A, : ,3.200JJOO" ,S,PB : 1.,800JJOO) ,"'CP nhan cOng tr~t n)~p':IJ5100~OOO(SPA, : 900..000,1' BPB: 16[)O"OOO).,
Trttd'c
+,

.. C'PS'X, chung:: 1.,200,JJOO" .. Sa,n ,l,hd':m sa:n 'xua:t hoan thanh U11l),nh :phl'm:: SP'A:: '9008-Pj' APE:: 400SP"
Oi,

trong 'tha~g' ,cill"c; nhip tho

Sin :ph&m dO-dang c!ll'oi thing bee g6m:: IO(1\SPA 'vi 100S:P'13; Q'uQ'c d,anh ,gia 'th,eo chi phi 'nguylin v.'t l:i.i'u tr~t ti"e"p,~ eho 'bi,~b CPSX d,G' dang ;dii:u tha:nlg ciila SoP.A:400,.000; SF'S;; APB:: :200'.'oOO~ - CJPSX ;Ch,UD;g p,h,a,.D. bg' theo ,ty Ie v,O'i clli :phi nhan co,ng 'tr~:c n,t p'

Glai ,_Chi ph'l s,an, :xuat chun.g' :ph;al'D'til" cl~Jotltng loai Sf' theo
ch ,,~, p'".'h.f:_" 11 _'" Jl.
JLl.J_,Jj }~~

t;

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'vd~i

1..

~'n' '''''~''II''II,D' 't!i"·loT.... £'~€'n ~U'~b.1 y~; w'~r'~

_lI.

'Ph!n 'b6' C,P8X ,chung;,

Ij;II

1..f500,000 1.:200.0010 X £!in ~ n-C- = 4',~ ,U'U , uuO.i!JrOO , s'n noO' 1.,5'(~O.000 (1) T,6':ng' n:~p' CPS:X eua SPA:
I

0PA" '.
-: [' "II!

1.2100.000 X ;n~o:'l'II,iii,i"iIi - 79t'1i, 0:00 ",au·... U U ~IU~, .uu

jlU E, 1_
.•

'",OJ? NVL,
p"

tli~'C

ti~p,:,

a~:200.000
'9:, 0- .VI! 0:", U .0"·'.1 ..

'", C' . . ,Jr~l ~:rrrc·:,I Wly-,I~, I,', e-··!! "

+-":"'", ',' t- "',~p'

oo

",CP' S:X ehung:

IC(}ng':

7'20.000
,4.".,820.000

:N0' TK 154 (A):

4 .. 20.,000 8
Q.'~

C,(j T'K ,621 (A): '" .--.1,. ..,. iii:;:;': (A") C-o TK--- ann .....< '. I;
':V,

ill' ,f,),FliIii"iiI

In.nO··1 ~uu ~ uu", .

o;:;', 'TK,

1/

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.-.~,

q''"''"

I~

'900~OOO 7:20.,IOO{)' '1~Q 00 '.'...!lUI0',. '__oJ-'

f2) T&:o,g ,hg,p c.PSX

ICO:Q.

SPB:

,~C,:PNVl~ 'br--tc: tlep': _ _ C'p :obin 06,ug' t'liIJ"C, ti,I~P:

_,CP,SX ehullg':
IC·: o~:iR~' . l.·~~I!

on

600,.000
480,.000
'r}'.,'()C)lo,.-~~~ fr.Atll
~-~~.

Nf1' TK 15i4 (D)':

,n, 08;0······ !uuu1 nliitl ~!I!IO .. ·.··:_, -

C,6 T'K 1021 (B):

C6 'TK 1622, (.B)~
.. . ... U~ _ 06', TK'· .. ,~'97~"
~I

seo co
,,. ... '1"-'
"

u ·.. ~,U '0-'", U .....

"I
~," '.

4-8'-0-' 00- 0-' '.

2"56

El,illh ,gill. ,s,:p do' dang cu,o] tha.ng:

1:Ji' ..

0P'-"'A"

::

400'.000~, 8..200.,000 .. 10""0' " , ' '. '.'" X,I 900+·100

I .•

lI]!ll1'n
-

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U'U'U.,.:

00' 0····
i,'

0p::',B'" 200.000 +-1,800~OOO 100 ~ 400.000 - -, ~ ,'- .' ~, .. -'~ .x

400·+·1100

,3)

, T'ong' ,Z, 8:PA, . ".,'.,., , .'" '.,'. ,~:-",", _,,' = ·40Il.000 'T 4.,8,20.,000 - 3160~OOO :~ 4,,·860.000 hoan thanh
N,Q'TK 1.55 (A): 4k8'60.000

Co. T'K l54 (A)':

LA'

4\,.8160,.000

F7 -

S' ... 1,>:-'P·,'A"

:=

4 .. 60 .. 00 8 0

900

5'~ 0 ::::::;.. "-0".' ,.4.1

.A'-O··iIil! InO'1ii; - ·n ~ ·.. u~.: ·.··v. -·u
.

('.4"')'1

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hoa:n thanh
.N!fl·
a, '~'I;IO

~'E""

'6'90·,-' .';','0'--"'0"0,,,,11 '0 .: :., UJ'ii

TK 155 ,(B.):, I C u 'T..,K' '11 '~4" (--B' )'" :'.

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. I.:.! ,,1 "I ~ ~ I:.~· -:':
'ce"

Pbico tl~nh. san 'p,b~:m Z

".~. ..t" '~,,"
>:Ii' '~'

, e· -- ,aD - h 15'1 --, '.' T' , en, is"" -- p, ,a,mil A'-'

""" '. ' .' I '" ' .'

CPSX do daJIm;g

'CPSlX
phit $iiinh

'CIP·SXd~'
dangllo~]i

d,au thingl
_, 'CP1NVl tnjt '~I'e;p ~. CPIN L tl:ijt tiep
- CP$X chung

fronD Uuing
3.200,,,001) 900 ..@01)
1

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360 C':OO
'.

..

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·· ..

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'90il.OOO!
'12110001

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SlOO

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CPSX Idi! dall g diu
th~ngl

'72(U100

C:P'SX pha't 's'~nh ~h2il~

CPSX
db danig C1~!thing

long Z: SIP
hoin th;a,mh 11.60@1.00@
60~lOm) 480.000
1

Z ,Il'on v~
'SiP

... CIPNlIVll '~nJlc tielP - 'CIf\NJIL. tnJC ·~ifp·-, ., CIPSX C~IWJ:rn g

200.000 -

1.800.?OO I 600.000
~3~lO~O

,~OO.ODO'

i;'U)OOI

'1.500' 6i.'700

1.:20~1

e ~ ~ _~ _ _ p,.l1',~p" ,r~fIl!~:i'ri":;>' _~ Ph~'~ng": . ",y.. iW'~

' • . ~ !Ill

"O~, ~_

:2.;880.000

400.000

Tlin.n .gid! t.ha.nh theo :p'buang pb~i:p tlV-';c ti~p 06 10, i tm gla tri sa:n phim, p,b~ (tb.uo.ng (luge rgQi :~a.phlllcmg' plha:p mO$:i triro.,

:P.hua:ng phap n.ly· OI119'C ,a.:p d~:n.g'k}wj 'tro,~.g' cong 1 quy trmh ~in x'uit, h i!;:ncanh ,$,'-0. ,r nh.i'm ehfnh ICOn. thu Idu'Otlc :san. pihlm r ryhu - sa n
I.
'Ii
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'~:m,pb~ 'khor,ng phai. la, diOi t;L19ng tiM

quy d~nh~ Tong' Z SP
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,Z

va,

d,Uq'C:

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I

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CPS,X pha.! sinh

t' '[Y' 1,Ib - -nDO'
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CP8X - do' dang

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"";:1

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tIi#f~; 1"Co

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'kho 'V~'t liJ..~u

se ghi::
;J!;..1I[

N'!:t TK 155"
.w. "\I' (J', !i'

TTT II,E'n In;., "iiiJ~'.,

-- -

C6r 'TK 154 ,='¥ tr-m. rc:Jbi.SiJ1 'p'h~m'n.:bu., ~ ~ , r' - Khi. thu .hoi sam. phi'm "h~ v,i}ban, thing cho khaeh hitJng + Tn, g,ia s.an :phlm PD\J, thu d!U~'c:
I!II

ISre

gm:

N'Q TK'632

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'j'

,+ 86 tia n bt\n san phim ph~ thu d:'Lt:Q"'C,::

"-II!
'I,,' •

+ CP NV'L tryc tiep: + (JP' nhln e3n,g' 't,r1/.c tj,ifp:: + iCfS,X chung::

4JJOO.,OOO 1.00 O~OOOI aio(1000

_,s.p; 'tau d'ILf9'C 'b"long :ky'::

-+ ISP eh"foh d,u,c n.h~p kho thanh p:htt:m,::
+

aoosp

Sf ph~ 'cbu,yen ban nga;y Ch.'D kh;ach. ba:n.g:: ,"Tr~ gl' thu b,~i d:uqc xac dinh:' 200,,000
- Tq, flia baD chua e6 thue :2:50,.1000,. Thue' G'TGT: 10% v,l thu toi,n,

hO! bing' t!-&:o :mi_it.

- CPSX d,O;doog (tau ky:: ,300.0004:; e.psx,

, .. j.!!!!!!g,_, " 'DI .. ,U~I";"
I,

cia dang

eu'! kjr:: ,5:00.000"

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~,I

1(2a) N a 'T'K 6.3,2:,

C6'TK622:: ICo, 'TK ,627 :

200 ,,000
1

(;l o-no' 4 no-·,U!§.)V _-, '1.,.:.,..."_" 0"0"'0'_ .~ 0" 0' n ... .• t,i.,·..,""
!I!~~'

600.,000 '200.,000
'275,,000
;~,',,I, ',', 250000,"
-._ '.''':' 250100
' ,'--" .. 'I
'_,'

ce TK 15~:
:

(2b) Mia T,K, III

C6 TK,51l: C!6 TK, S3,9,l:.

(3) T'ong Z SP,chfM hoan thl:nh

Na TK 10,5':
r'7' '1-

= ~O':~- .uuu- if, ~- ,~;O:O·.-.0.'.0"_~o·.- --·on_,no,ii"rii no.-0"1 ,=~:'1l0A- ~o!n.mn ,n, 10' o -u - - '. - - -, - - _- - -u..-· - - - - - u ','
ilJ.alU'" ,_. ,0,
III . ,_ •. '

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U,.Y"UIU ','
= ,Q ,!:iil!n
~

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I,

Co, T'K 1,5,4\:: S·.:· eh 'JII,nh'.,_, ,5,.200.00~) 'p C '::

II ,_,

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Q;iIIIi,O·-'·

N'eu SP ph~
bl,n thl g,h',

eho
S@'

'v6n

biiet ,gia ban 2:50,,000, '-lid d)ili miltc 110% tre:D, ,gia ll: 250~OOO x '90., = '22:5,.000.. Con nfu ,gil' b;i:n la, 10% trin ,b.. v,~n."thi mi.. veto se, la 250.I~OO, illtia a b" 1+10,1
..!I.,;;i'..... \i'!I ',,('-p UJU~;~: ~ ,I' U}~

25r(tOOQ,.,~al dinh " ,.

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t'l!'¥'i;'na "-~b ..... r,.,na' '-~:

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:' 3,,9210,.000

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1 ••••• : ••

1.290.000

2' --0"'0 0'00 7.510..0-.- _ - --.- 00 .. -,,5:'

..... .,".. .." .' .. "

1.,1.

'.

BDH B..

~::~~,:~~~ x 1.SOO.OOO= 5410.000

(, ) T'6ng bqp CPSX. 00,8,.B'E)IJi: A: N(/ TK. 1.541 (DD:H A,):: ,4·.,0150,.000
~:O': 0':' '0' '0:' C'~ . a,~i"]., U Q,~ {2)a .. Tong Z CUI,a aSH A: 500.,.000 + 4~05~1.OOO:' 4",,550..000
TK' . ~' •.... '

...........".

r...... \}.

cs T1(i"'-' a;rt~ ('i:;)!]3-"'H""

.:_._:_:.:_:. _- V,~~
I

Co TK, 6,:21 [BB'HA):

..JIJ_ ",

'8' ')~
',"'!i!

.... "'. .'1 J ,'",.'~ . 2 600000<.

1 I~.I . I '.'

80:."
.

'0-"1

0····0·':0··· .
.

1-7' .

i~

ijJ.!'" .

Iii

'...

,"'

Nd TK 6;32:
'.
,·C·. ~ 'T'" K'";'"J : .·U
I I

4~550~OOO
l~·.!11 "nn;H'" U!II:J \1~L\
[I I 1r1.:':'i

ill. ').,

.iII! Ie: ,!::iii1i, "1II;iJilJ~J\.·U "..." '

I~Oc-.O···

b. DT Odtn ,d,tt, hl:ng k,' ,A:, i~i.0011"OO~)

Thue 'GTGT: 81G' ti~n thu ,eila, KH~
5JOO~OOO

,5,,50to()O ( 265

N, TI . 112':
Co TK 5,'[1.':

'I'

5 .. 00JJOO 5
5.,000 .. 00 0 :500.. 00. 0
,~ 8'.:...:'·01·0··...•0,,'0'" 0·.··· · :.. .. :..
_"
'~.",

C6 TK ,a,3,3=::
(8)1 T,ong' bgp CPSX
! ',

eua DDH B::

,. IOP' NVL true 'tilfip: - 'CP nh~ln0o:ng' tf.il:l't ti~p:

eoo no:

. \J.FU.1U ., 0'"

- CPSX ,cbung:
C'Q"" nCil'~
',' '~lm "1

54().OOO
A '0' "0:' 2.' ,•.'9~'"Li::t',.1 '0.. ' 0" .

Nq TK 154 (B): Co' TK 1621(8,):'

COl TK 622(B):: ICOI TK. tl2,7:

2.J~140000 ..

l~8iOO.OOO
iSOOd)OO
'.. O~··O·· 640'.... iO.~·
."ii ". __

:Zhoan c:b!Dh

lOP !ch' biiL{n luac 1

Chi :phi '11 eien ~ e'he b~;''tl

ZSP
boan.

c.'blDh.

Vi dQ:; D'N' SX

sa:n

pham qua 3 ,gird

doan Ii,@~n. t\lc

if],e

·co 1~!HiD.phdm

boa.n e ·'j"nh,.

Dem, 'V~
~oi n !myc ehl~phi - eh~! ph. NVl 'bVc tnlp _' IChiji plnl nhinl ICQlngl "nle tif~
'" (:h plhf sin )tuft: chungl
m

1.oon.!
G'fJ13,
4@O

130,1 ,£tOGO 6001

GB2
500

,400 3110 - Calc giai (10,0 ,chI' 'bi.. d,~'U IIdl6ng co' sin p,b,'m, dG dan,g' d,au. (n, th'n;g~ sp d,Q dWlg eu'oi than,g' dU(1e diinh gbt theo chi, phli n.lUy,I'D, v:it H,~utrylC 'tiip~
,5001

- Giail do~ 2 '~ 90 BTP~di, hom 'thanh va ,cb~, ,sang GElS 80 BTP'" ,,.Giai d~, :3 nhln, 80 BTP~00,hcim, 'tldmh va ~p kho 'thlmb pMm,7QSP' Tii H~I!JdJuq:,ct,inh toan ' 'I " .N TK' - ,:i:i:,:" ('G"D'''l) 15"': II!", -,i) "). '.' 'f}'. --.
I ,-:

,"''Glai clQ@D1 SX, 100 BTP', d:i hosn thlum, W chu-yb. sang 'GB' 2 '00 BTP"

va d~nh, kh()in.

Giii,

nluJ sau.:

5".100,,000

K U'~~.I !lUI! ... C-,( T-"'_:,.- Q,nn., C6 TK 6,'27:: {l b) N'l]' 'TK 1541, (C:B21: c~ ....u "T!-K"· 6·(;];0 ~ .. O_ .... r:..... A I~'~""· U U!~,. C- , T',_:_~ I. (lc) N',a TK 154 I(GB3.);: ... , C_!;,)II T'!"K:" .. ,6'·;t).~I.'
C

Co TK 6,21:
cc
:'

~tOOO~ooo
· "O>.rr. 6:-'-':.,V"I.,IU!. 0:'

'

on

eoo O· ·O·~
iI·., .' .. ~ .. ',_'IJJ .

.f)O(tO~)O

·-'~~I~

K"

-:-

500.000 ,400.,000

700..000
400.,000
.1.,.",.,

';0 "'O'c, ooo O'O ,'V Co TK'627: (2) Xie dj;Dhc chi pb.J! ella, tttng 1GB chl!.l-yen, vao Z; SP bean thanh, ,4.000,000,", ~~, ~ 2",80CtOOO .',..... '. < G9.1...,- .(~p NVL true b,,'p., = __ ,)(,70
• oil . -

,if.

>J:j~.

,",

'"'

' ..

'

,-

,-',~'_

...

100

,.,CP Dhan

,oong" . trUe tie'p~':_ 600.000 x:70 ,-' ,466.J367' .....

". , 90
i"
<. ",

,'_'

~:Oi'\;II., '0,uv till ': nilft .

no

,x ~[!JI =:

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",,'

!iJjO:._:' lllg," !:J.

,if:)

aS",

(li'a':

'
I

Con.g
-GB(2:: ..-CP nban
c ...

3 6·'5-,5"5''5"6'
~ '.' \,~'.: ,'.. . iii 1 ,! ..

.' . ',.

ca:ng 'tr\ll1C tie:p'

;;;;; [500.000

80

.. 7::' X!", O··

"-

... 7 :~ ~t]!iI£l!!'..·

I.'

0"nO"" U .;
t.,

p .~!~uo~ - C- ~··S'-··'.'~ ,1:.... , .- a ._'~' x:··..

,n,o. C:-·p··' ......'L . il~p" Gp~ ~ - ':_' J.Ul:aJ.n. ,oong I!.l11e t;·fil' .~
"",c,, , ..

..... ,4100J)00 ..." 7.: __ :x ~O"I

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_'!iJ.'

_, '~5~~.~..."/'0' ,0 0'0' ..
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;:- .....

, 500 787 ..
,

.' '. ,~ ..' -_' ..'

.- j

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,.6'.,'.

1'· .. · ..

',,'

"'~ :.. ~.uu ' ' 0 :cO' _10!"t\ n.

- CPSX CbUDg:
rCO''Dg

,300,,00.0

7'00.,000

as "7'
~f·... I·

·... 'If! [ . I.,:":": '":"_':l 'N''II'"TK' .155 [e- ,4 T-,K,:' 15-:~- lG~: 1 }".' ··u .... -. -.r;t \.
r 1.!I-

,5,-' Ii 43~' [0 ,1::'6': [ -'y.,

",-'iii' ,' ..
1"

'0' l1!1I!l:£' I.:JJI!U~IU.11 -.\U

5E6;'

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U :_, -..'. 'iJ" ',: . ~U:··' ': 0- .4., [TK"":'.. IE4 (G"-'1:\2) ':~. co, TK, 1-514 (GBS): _, ,5.143.056 Z 1_'...... 7'0 5p _'
1

I. "

~on! "0- 0:": I" .

\JI!I"'0'

'78:.._:,'r:II' 6, :jO:~*1'1 III tfl.l ... U

"

[1"'j!3'

~''--' ~'~

~A~~2-'II'l ' lill :....:... ,.~1

'b) 'Tilmh Z [Siill phim thea, plhlt.ang phap p'Din bdt1'c; eO. tinh Z 'b6,D thlob p,hd'm iii tUng gi,aj d[o,n S,X t'l'iII6'C 'khj tinh ,Z :si~D :ph,g hoan eblnh ((Wi chUDig la p,bttaDg 'p!hti,p k,~t ehu_,.gn truin. tyr)~ Ph'uun,g pha,p 'nay a,p d'gn,g' eho nh'llDg doanh :nghl-tp co qUly trinh SX ,p'bdc ~p, qua nhl,liu giai d'O,'D the: bi,r!n 'V'a, fJ m6.i giel do,n. ee you tau tfnh :Zban thanh phrt:m". Il$,c di,~, - t6 ,chUre kg' toan: dl61 tm1ng ,~ch toan C,PSX, lit tU'ng' giai, lao,n SX; (I,tSi. tttq:ng tfnh Z ],I" ,ca,c ban, thlnk phAm, G',tang' GB va S:P hean ehlnh a GD [cu6i, c.ung~ Co,n:_:bd,t tiDh, Z, ,dlfO'iC., bi.I~'u t di~\n, Dhlll,sau:
I' i

CP NVL tr.,tc ti€lp +

,··f

Z BTPI

I....
o'"~

Z BTP n·l
Cp c h' Id'. b·"<-- iG~-Pn ' t:~ .' I,e·n _ D

1
ZBT:Pl
'_

Z B'1"--:I'06 r!~
1_1 ..

'

..
II

J
Z tSP' hoa:n c:hi-nh

duae ,tta nh ,oiI}a thee chi ph 1: niCln~liVinvl,t i1\u 'tn;tc ti,ePI:' va, th~c: bj"&,',,:n, .J 'til.. ,, y. ph1101l,g phti:p, k!ft ,chuy,"n ~ng h,p" Vi d'~'='DN san xuat sin phi'm qua ,:3: GD ell,' bidn", - ISD diu thd: 'g CUI. GEl'l: 38'0,,000, 'GB 2: 1.,OOO'"OOO~ G~D3:583.,000 - CPSX phat ,sinh tr-ong thang' dUt1c xa;c diM, ltl :k,l!!t ,cbu,-gll ehe ij
,g~"Iii' ~
'.

* Tinh,

Z SP thee

p,bu:tQl;g

'pM:p k't ehlly,gn

wan

,~

'tl1,~ SP dlo dang

bang,:

Bw
_ _

vl':"~DH'O, uO
_I
-~~l

.. t',:"P, ..nil _ !kr._ Il' '!If

~ C·rE;'("~ _ !II~

'~j1i'i,t

!Il!~ ¥'_

C~ f-~'~p. _ 111.1'1;:::

~ CP' mhln IcO;ng

[II"JlI..,lllnl.l!'ll

We lierp
f,.

-- -

--

r-

t:!' O~filrJ, AO:Ii"ii,

U.,

U\o!!.U,

, III

'1.8011001)
2.4ml1JOD

li;!"i!~ I'll!

- Tinh hlrih ki"l qui san mit {J tong GB,: , Gn2-' G u e!'a~ , ..... L- An ,li~i':UJ.iIl, I,,:' ' - -.'l." -Y ill ~ [ 'J."\ 1- san xua""noan t:IL.;.., - 'Ii"" 18':"0" '8.• T-iP': (11U,:'e,:':Jl, eho '-'U'''1i ".
'II"iJ,

" "IOGO.OGD ~~--~~~~~~~~~

i.

900J)OOI 1.300,.,<1]00

'100.000

-.1 -S,a.D

1I"Ih ~'m' d'"" ,(r'-"B_:I' u

dang eu6l tha'ng

la

40

B'rp.

GD2 [s,in xuft hosn thanh, 17'0 :BTP' dluydn eho GBa, SF' de) dang eu6'i 'thalli la, 8:[) :BTP",

GillS sa.n, ~Jtl!at, hoan t.hl nh 150S'[I) boan chinh, BpI ,dO- dm1,g' cu61

tM'ng l:l ,30 B,T,P',. Giii

T,li ~i,@u Illy,~ d.ude tl'nh toan va dblb 'kh.oan. :nh!lt sau: .1 (1) T6n,g' hqp 'C,PBX, pba;t sinh tang' GB: a, N', 'T,K 154 (G:()l): 10J~OO"OtlO C6 TK 62.1:
• _,' !!

C6 TK62;2::

co, T'K

62,7':;

." · . '1' 0 2 40>,,' 000....

I~.· .

'Ii

..

',."'.

b" .N,CI T'K 15;4 (GB~2): C6 T'K ,6:22:::

I. ~'.'.,U.I,~ If' C'" ~ 'T..--K"" e,nl~'::

e. N'9 TK, 1.54 (G:DS): -+ / u\~~ C U 'TI ~K- &:. t)q,~

,J

i.700~OOO
rJ'O" ,V !!lyt'JI"i.l ril, nfilln
~ . ...:

ill

C' '- u 'TK'I ".- '6' ,n!!"jf.~

,"1 ·.·.1~1~·~

'11 •..'O-i1Ui'I_J\nO,'_: .. ,J.;, UIljJ.II!\lU._

(2..):B,anh, g~a S:P' la,m dar 'V~ tjj'oh, Z :sin ph&:m coo a:'Dl: 'OIV' d"li' d .' -·--:!It" han 380,.OOO+6, ..oOtlOOO,_x,4u .- '--Q'R 0--'0":'0'-', -,. n I"lulu.. ,_ CP ,O~, ,(1I,-ang CU'iil 't, ':n,g~'_: _ ._ '
l

1!80+,40
'000':' '-.:,

'_ J, 1)Dg

1iT!!:~' -- ,U, ,q

,-

B""TP-II " ."- wa. 'G-n"l, ~ c.:.il#'U. ~a"O~1 , c ,0 Jl

'!!.1'!I.ru

~I'

-+ .-11'0-' t)·OO-:'··:' .'..'. .' ......Ii.;o; .'~~ .'.'..'

.". ';,

1--,6"'0'-", '-.

"'Ii

'00011 :;' .•... '

'9'"

.•

_A',nt'\ ,rJ'liJ'\ ,"i.t.~,,!U'V'V'

BT-.,r = 9.4 2~lOOO .- ,c:o ~ gl'g g,'D..t mil _ il',Lr,,"'O~, ~i!il U I., 180 Ket ehu:ye'n tri" ,g.ii' BTP G·B1 sang 'G'D2:
1I

Z'

IKI N, rI 'rI" ~

'/

1.,5cAI, ('.G_:-"~i."f\:~ . ':t: . ,:£'J' -'i! 1. ~ .l1. t:: AI (G"--:_'B"'1'11- ,~ C u T' p- -." 1- IU~ ',",',.:_',,", 'Ii,~
,

'fl_.f~,O··. u,.":1:~ t

;0;..

ooo u
9~ .;412,~O-' 0":0-1 n, .::_.!tjJ
I!!'~' .·.·:' .• 1 :_ •..

(3,) B,anh, ,gia SP Iam d,;;j:·va.·tinh Z SP cDO, 10:B2,: .... I I '. .~ n ,_,CP-S,-- . dd.. cuor 'th··..( nO!' - ll,.OOO,.OOO+9~,420J)Oo., X ,gO:''- 1 5·'6' 0"0' ~.i '.,,X' '. --,-!it' . iiZt - ". _. '0
<,-,-"e-_ ." _:.,'

b~

1'7'0 + 310

g' '. :.-' -

....

.. '. '.'

_ T,ong ,Z 'BTP WQ, GD2 - l,OOO~'OOOI... (9,.. :20.000 + 2.20CtOOO) ~ 1..563.000 4

-, llJ).57.:000

,Z lB'TP ,= 'I l'!O-5'7:~OOO = 65,J)41,117 d, 170 'k~"t eluJI,yi':o tEl ,gl,a 'ST'P 01)21 san:g ,0:,83:
'N'Q1' 10 TK
1 '

Co TK 1.5i4 (IGEl2)i:

(GHIS):

Il.05:7,,000
ijjJ !I' 11'0':'1::,"7
,: ',Ii .:..

,i' ".:. ,"",".

'0' '00:····'

(,41.) :S','nh ,gia s,p lam d,,(t'Va t'lnh Z san. 'p}l(':m eho GDS:

C ,~, (:~,:'

-'p:"S~ d~~ .'.anl,,,uem,~.u:dlg V d ~ ~'L..{ 0'

583,,000'+' ~_1'1.;0;057,.000 x - ~v - ~ift

1.50+,30
I' .:".

~ l.a4u,!'fIIJ'

,-

n-ji"\

00',n
-t

'_ T,.$ng ,Z, ,s,an p:h"m hoan thanh 1.,7'00.,1(00) ,_ 1.,940~OOO= 1'l1..,40o..000

:: 588.,000 .. (11.,057,,000

(l'iQ,j;)

&/oijj!'

'N'e TK'--155,:: .... : "; C~iTK 154\ (GBS): Z lSP; Illb~D.h'1 ,--' ,~ ., -" ..~n e
ll-iII,O'IO'"
,.":1 -

11.,400.000
IiI"iIIO':',
'='

150

.0"

,.\.1.

'76 000 d
" '.

I"

"_

.. CP ~V,l We lui p .. C P n~)ancOrug trvt tiiip

- CPSX:
~;ng
1 • "._.

168[tOOO 1,20.000
2(1),OGO

34110110 93,Jlm)

()~rl\m~1

(lL) 'To'n,C7, bop- CPSX ell,a, GBl eu:ng' 'bJt1Dg':,. 'w' nhu vi: du 'tren~ .,-b (2) :B4nh gi' SP' 13,m dd' va 'tIDb ,Z,sin ph~m, ehe G:Bl cuug' 't/uO'llg '4.W' :llbU' tmng' V'~ d'~ 'tr@'D"
~

1.0-00.000

T6ng :Z B,T,Pl hoan thanh ,cbJuy@:n, 'GB~:: 9~420"OOO sang Nfl T'K 154, ('G:B2): 9,.,420,,000.
06 TK, 1.5·4I(G,E) 1):
1"_:'.

~iIi'\ 9':.~ .nno··' ,!!l~"'::'VIIIU!IU ...

P'hin tI,ch theo khoa:n :m,~JH~: ban, ,d:iu: ., CP'NV1L, try'e ti~p:
"C~" , ~~'.- :'- - ..- t:ie:pl~ ,- "-,-pi;';iilfC'-~' tFil1c '.-,"."'~ . ' .. 'C,PSX, chung',:
,O!

5 .220~ 000.
'0'0- 0'" .' 0'.' ''_,-'0" 0
1

'il

,]l "Q',<._

2,.. ;00,,000 4
)i;. ... ,""...

C:PSX. d,a ,dan,g cuo~ tha.ng:: '~IA,_ '6. _ '• .c, S'_:'-p'- '1I;:iI., ,,_..lA' 'I!.. Z·' EJ,~llJJ, Sl;n_, ll.nm, UU' Va ""IJiD.l .-.'
nn aIU~:

IOJ?

~ ___: he. () C

~'CP :NVL trllj:c, 'hap! == 1680.,OOO+5~~:~o..OOO)<30 885~OOO ~:

170+,30 C .: ," C'P' N:'· " t- -~, ,. ,_'.'
..

,~,~;t !~!b;:p

..' ~n =" 120 ..o00+l.800JDOO :x ~'lU1 .. ' 170'+30

=.:::110

"1'°8"-:" '0"0"'0--'
c'

_,CPSX chung
g,ng:, C'..,' .. T:e}:~g'bQ"p CPSX CUI, ,0:8:2:: ('G· "U:~l , ' II] -",. (:-", CA I _': . N "TIK' l'..Iil~ ..' -no-).: 'C·lIt T'K' : ,Q'Q2-','.,\.' B:"'ll:Il~ ro. f1!"Ii,iO ..... ,U ... ULI
a,

=:

8· -9"0'

.:.I.: .... ~... :.. ..~ ~

ooc

2",200,..000
t'l~Olln'0'.. "UV jj'lln iI .. V'Ii· ·

T'__;':L· ~n,!"7' K ::C' C···~· '!:)~, II·

. _;_'I)

lG--:_'nn.-)m '!i;.-.. ]~J',~ ..,.

:1 i~U·

aoo ,O·-·'O'r.
·i .. ··.

'27'0"_'.' '1
I'':' •.

'.

'n'

T6'ng ,ZI B,TP' c~l,a,G~D2,:

il", .....

U [ 1- -0' 'Oiii"lil O'"0.,0. .+-, 1- 1

!IjJ.,._ ,"

£!!linn, 0" !llU6U~.··. ......

'0'-'0'" ,~ 1 ~5!if!'?, iii'\t'lh'i"lli "U~~V:uu

1i'7. 1

~ -

11'.. '0·'-,5·7·,: 0·. ,0'-'0·-, "

'!I ,"_ . _
1"",-,..

-_'

"."P-" _, 'T A ,I',-' ,- UiJi ,'":I" Jl.s, Z lB_'_:._ ...., ,ll,05,7'JJOO ,_ a'E, ,:0"·... '11 l' ,U;,l,
=

BTP 00_8 GEl 2, ~~"I'~~n 8~na GElS II 11~05,7',.OOO ,dutIt ~1h~.,., trCb~ ~ 'CP NVL ,t:~c tiipl == 680.,000 + ,5,'-220,.000 - ,885,,000 :- .5~Ol,5.,OOO Tn
I.

Ib-':

ai,

170

~'C~

I!

}-ULCiU.1.

- CP NC
,_CPSX

tnJ,e tiep ;;;; 20J)OO .. '2.700,.;000 - 288,,000 := 2,.,5S2~OOO 1 le'O:uD.g ::: 200,.000 • a,~ 00,.000 ~ :390..,000 := 3,J5LO~OEOQ 7
COn,g
-

11.,057'~OOO
11~067 ~OOO

:N!l1 TK 1.54 (GElS,): ~

C~ 'TK 164 I(GB'2J: .' BIo'nh, ,gila sa'D, pllim Iam diD'
;r.

va, t~'nh ,g sa:D ph'm, eho GD,a:

.....U',~.,u.v

11 ,,057JJOO

cpgx, dO:dang' cU~l, 'thing:

~~"
OAIl

- ;C-'~'ip>NVL',:"-' '"'fY'C1e-'t,,";;::~, , """ .' "'_-' :' . tn .'p

ij,__..,'i!
,_!
I

'O-'O:"O;I+~' 01'5'": .... ,_::,,".'. so 0-[10 "-,,,-,,'-' ~~ '-.:_ "" X~,

1-50+,30

8nr~

~on

'D, _ + 2.,5,32.,0(1:0 ,x ~n ,_ '':I:-U',M! " 5:,0 'v .. " o'\} .... ~9''1 _ ,nO-: . lwe)) C-i',r N' Co,w-uC' ;1,,,: ~ . =" 93JJOO150+,30' , / ,. ., .,' ,',.

,ii'

CP SX c'hun,g

~,

_ l50 ..o00'il- 3 ... 510.,000_ )t"..8"<",'" = 16,:1Ul)~O[J0 0

160+,80 ..
c'

---

C!j)n.g - 'T,g:og :b(Jp C,P' ISX. ella G,B3: Na TK 1.54 (GBlS) : ~

.

n.AIIiI'\ O' '0: 0" I,

i~~U~··'".·-

.'

,06, T'K 6,22 ,(OD3):

cs

U 'TI

"K' UI!6 'IG~' B" ~n7~

,'. i ,\ ... _

I",

0'\,.
~,,..~

'"'T1o'ng ,Z;SP hoan tihlnb,

1: 1

a G'B'S, ;~ 5813,.000 +' l~t7,5?OOO

:=

'1 O"-'OiO' '0'1no V·.·.:.

::.._: !I.:_
'".:. :..

7'O~lOO-O
II!I<:

...1.,94:0,.000

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oo

1.1,,4IO(lOOO

,N'q'TK, 156, :
'C'6TK :154 !(GIl' 3)::
l

11.,4,00,,0000

1,]1.;400 00.0 . Can tao Zap' hoan chlnh phan 't~:eh thso kh,oin, :m'ILI'C ban, Idj;u~ - CP' NVL "tnJiC 'tiep:: a410~OOO +- fi,015,.,OOO 892JjO-O =: 4 ..56:2",500 ,
'. ~

-:: CP N'C

ir~t~ 9!3,.00-0 + ,3:,.:232,.000 ti€p:

Itt'tOO mOl't ltinh, '00 - k_j thu~t,b09:~,chi-oo~ :ph-u :h.q-p v6":l,ct.,e ldii':m SXKI) Id;O!:ng thlfjj e6! he: tbO:IlI haeh toAD. ,Citlf!c thiet ~ tUilDl 'Iling cO 'kba, nAng'
271

.. Of' SX ch~l: ,00':01 5;o2~4.,PAIifmIl' ,,6ap _fRA llIU:C' Ph'I·~ Q" p:'nap" n~:V~".I'i!rl'Of!' Cl).,I_ 1.J1·":n'pi khi dloanh, ',,(rp.. YJ~--D' UU~41o Uu;y~ -- - - .
l I -~.--

43'7 J500 =: 2A387 .,500 150,.000 +, 4J)lO~OOO ,""", 61~:tOOO '= 4.,050+.000
1.1.;400,,000
:oobj,a.'nl -~. ~ra Cl6, .b"r: tbdng-

-~~.

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aam biL'o dJ1lq"c d,1i) tin e~y

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ein. th],ift.

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Z t'h~e ehenh lecb d.o ~ thay d8i ~l~

t'

= Z; ,d'inh mde
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.,. 'Tllong kY' kID 'th'l1c hi:e.n c-O th~ c6, 'llhung khoa.:n m~,t vttqt 'diM 0 'v".k~Ail ~-. t, m!IJII~" 'nA' thee d" _11.. ~ -00 ,~,,",H, ',' W-~:·" ,m',,U~ hn.:iIl: ,Ie" ~t' k; iI."'t~ , : - .,"it#!> ,'v~! c tl .' a In ~I,',.ul Yll!llli. --... JGj:e !If,nl!~,'., 0'][ 'L:J,!l'~;i' I " 1a."";'I:",, k-..e'' ',' ..:. .... ..(0COl t~h' :ma eae T'K chi ti!et. Ill! ahi ch6:n so vudt dinh. ml.}C heac ti~t,kiem,. F C~"c:T,K, chi tJ.,et ,nay d'uqc Ina' tieng' eho timE kh,oan, nw,.iC tu~ang llng vdl ,cave T'K 621" 0,22" '62'7 va eu6i ty 'cUn,g 4Uq'iC kit ~h!uy"i_l, saDg'TK. 15,4, dg
C! "';I'n ji;;~'
I~

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(l) Ta:p' h9P ca,c:ldloan. chi pll'i'phat sinh thee d~nh mac: Ncr TK 62::1",622.,~ 1627 (Idinh ,mae) ~ ~ ~ C6 ca"c TiK :U@nq[tiMl T'Q,p,,h~Pi eae kh,oi.:n chaM 'kJU thy:c: llso viti. d:~:nhma!e,. N'q 'T1K, 6,:21" 162:2~,62.7 (ch,~,nh l~!ch) Co eae 'TK..li,ihl, qUml,,, 03) Cull, 'kS' kit ehuy,e'n cae khoan chi :phi thee dlnh mdc. I(~~' 't6:ng bqpl 'C,P8X phat sinh theo d:~nh m'!Uic:: Nr} T'K 1.54,(,d:inh mu~} COI.cae TK.621., r622_, -:6,27 «(linh :llIlltcl ElQ''Dg'~tlib'i ,can ,ctt v,ao Z dioh mile eua ,s,p boan, thanh di ,gbi:: :N'q 'TK, 1.5,5 Co T'K 154· (d.jnh M'tlrC) {4) Cu6i ky' ,c(i'ng' btt. ch,'U;yen eat kh,oan ~'benh.l.l~lchd,~' Die diDh, 't&ng' :mj,c, ,cbi:nh Ii:ch Na T'K, l54 (ebe'-nb lien) . Co T,K 6'21" 622~ ,627 (ebBnh l!"ch),

c~n

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fJi\'Dg thb:i can, eUi 'Va'0 'vi~!C, ~(f 1lY cheDh :~,e:cl1 ,d~'ghl: :Nq' TK 154 {di'Rh lD.'Clic) -+, tfDh V,£tO SP d,(J!dan,g
I

'N·,'Y".' T'K"," '1l-15'-U ---:7 'W lUI, R ~-\~_____....,+-",.....'[L..

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63'2 -ii'

tinh vao gi' von bam,,; ban

COl TK 1154I(chenh Ei\ch) e, HE' T'OAN c,ile KBOAN 'THI$T 8'41 T,ItO"N'G SA'N XU:AT 6~1, K6 'toaD sa.D p,hi:'m ho:ng .. Sin :ph4nl. hong Ul nhung' san pbiln, dang tro:ng (J],uatrrnh s,in bo"c dj, ,sin XlI~t. xong nh,ung' co' nhflin__g sad pham v~: ,m4t ti@u clUEIn. 'kj 'thuat lien, ousn ~hat lOOWM:r<,., 1l!'Jl.u :ma", nu:~ each, h~hUn,O"sal ,po I. 'D_ily 00 nbam. • '1Ir:J. J' ,the do ,nbUng' nguyen. nhan ~:i~n, uan trinh. d:Q lanh ngbe~ chat htqDg vit. q li~u; tinh b1nh 'trang b@ :kj tbUtt, vju~cehi!p b~jl;b luit lao ,tl;ng, s~ tic ky

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va, san p'hAm

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~I ~

ill ie]1 qUJaD,den. siin pham bong tr~g d~~r1h, 'mac Dba' chi. ph~ti ua s " ~ ,. hiam 'hong 11.. L.:=:. d 1l....iI' '1,,,·iL.,:' ... L. C-J..IIJU31< gUt eua san. p. iU,..~. I· ,U],ung ,saa ,ena'a Ult9"C sae .u'O, trU' pnan ph,e lieu 't':n thu.. duqc tfnh vao ,gia, 'tbinh cua, sin pham bean 'thlnh~ ~ San p.him :b.6n,g' :Qgoli <limb Wl1:C: bae g,om nhang sin phim bong vUQ'tqua gi!6il b~Ul ho .pbe.p' do :nh,ling :n,guyin. ,nhlll ..khac]), quan ho~c e mil quan gAy ra, B6':i vl6'i.,$.£1]. p:ha.m bong' .ngoif dijnh m'ac 'thi, eae kh}oa~n t:!di)t h,i vi m~t ehl :pm lien qum den D,6 kh,6,ng cl'llQ"C 't;lnh va.O! ,gi' thanh sin p:b:&m hoan thanh ,m~ xu' 1$" tltrto,g' a~ng vd'il .nhan,g nguy,e:n nban, gay ra, I.. _ _ ~ S«R:~,6ilm _ fljl~, _BIIi f)'iii _ P" "i~'",sU'u c,kug ,d,ft~rJ' '-y Tb,Y ,s,an phi:m b,o:ng o;lm tro,ng;' dinh m'Qc bot,c ngoai. dJnh mBc, :m6. chi, P'AI ,s:lt.a ,chua, ,d,!llq,c'hach toan vao nbUng th,oa,n, m~c ehi ph.i sin xtJ,t, sin 'ph':m p',bu, bqp V16"i ni),i (('!lng' cia 'titng khoi.D. chi su'a. cha,a de euoo ky ket ch'UiY~':n ao gla. 'tbloo eua Jnin pha'm bean thanh trong :kSr~ v h,o,c theo d,Q chi 'tiift chi p:hf sit,a c'haa de' tOJ]lg' :h,.P toan b~ chi, p,bi sua i chua phit ainh, sau u6 'k'et ehuyg'n vao cllc !d,(fituqng ,co l i.en 'quU\" 'N(H d~~!1',O"va 'tri~Dhtl1 haeh to:6,Il Idui:1c:tli'ut hi,an nh'u S3U: .~~~ • • ,,"~, y
,L, -'
I!' ':Ii'

A·

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r(l) T:t,P' hq.p chi p~hi.sua N',a TK,62.1, 6,22

!'

,cnaa :'

at sinh:
th"c" te ph'·t sinh:

Co . "K.lie:8 q., .uan. (21 'Ket ,c'buy&n, d~ Will b(Jpl chi :phi S'lm_ chtta "5·.41 . ,:'. ,"o!ng;rJ N·q'.,T-K' 1"":1:' (SP' h'" "II
C6 TK.62,'1
IC.·

,~..(.! ..u T'-K:'

'I

6':',:22
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n~u e6 phan b6' chi, phi: S,X ehung. (8)1 CAn cUivae k@it Qlua x~ It, lie :p~ha'n ,IiDb: N'q TK 1.54·(SP d:~,,,,~chit tao) ==-t tinh V,80 Z Sp'
9
• • ~I

C6 T', 6'27

:Il

:: oi
II!

G"J'~!~ pm DIll.

N'IQ" TK, ]1888 =i; bat 'b6i 'thltbng' Nf:}'TK 811 ~ 'j. "nh v,ao! elU :phi kha,c: T'K 154 (SP bO.DB) 40, chi :phl s~:a eh(la~

co.

e 1)

Can. ,eu 'V,&'opa, iCUB. san pb&m. hong

.~ ~,

dl [inna

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'III

kh&ng

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I.

tluq:c dli: gbi.:

Nf;J'TK 1,5,4 (S,P' n.rin,g)

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.... rtnh ·'··.~A: srm SiV
,I

t:~U))1 -+

phat 'biien t.Fong !q.ua

,!

C6 TK '155 ~ p,Ait

hjjl~'lIl treng

06 ITK 157' ~, bang gili ban b: I,d COl TK 68'2 --), ha.ng [di, ban, b~ tri, n,i (2) Cln ell t,r,i gia phe ~i,u thu b6l (l~c d,e' gbi.:

g.a

kh,o tbAoo p~hi .'

N~ [TK 152 (plbe lie,u)

('8) Can cd' va,'O :k[fit [Qui xa my khoin thi,,'t :h,i d[[!' ghi:: Nt"!TK 15.4 {SP' luang cb.e '~Io.) ~, t'imh 'va,o, Z 8P ::~ T'K 1388 4 bt{t boi tbulYng 'f!

C,(j TK '154 (8P htj"ng).

'N[y'TK 811 ~, tinh 'va,o chi plM khic

'(:,6TK 154· (8P' bOIOg)1 ~ leboln. thi~:t ~"i 'v@ S'P' b6o,g N'Iupa S",ti' Viet: sUr d~.g chi 'tllit 'cU8J 'TK 1.54 [a,g thso d,ol chi Pi_ v'e
toan Vi~t Nam hl'en nay bal [chi pb- ·v[~~5in ph,iImbo;l)g [co tlW·-tI'LtQ.TC vao gia th~.nhbUi,e phai xliii -Ulili ly VaG eae tai khoi:n khac nh.ung di!u na;y kboDg th' D!e l(ijnb D_g,ay loe pba,t sinh, ,n16:~ caleb. khae vit,c :XU .I; chi ,phi 'Vie san ,plll'w hong I~t"i,00 ,s~; ,sam'pham hong II phU hfp v6i
,m,,I;,~.d'can . .ve r 1~,Wit.illJ.I g~.iL ,'e t. ..,. J.IIIIi,i!~1 smn I!I,;,lI,U, prn U[8,. sue. IUi!.l!¥-iC 'XYi ""~ mXt &.L,:.\r'· ,-.; 'k'" ~u,1''ue _1:-r.,o!ij,t ",.,..'I!....... lL~ .- h "'.!i"e.;"'n 11...-.., Aiilrirt: . C.i!!O ;'ti '" .... ~ IY kift ,cbuy'n.. Suy eho eung, ehi phi vA :san phim, . IOlng trong' th,ld. pam, ehua xif llY la m(lt. phAn treng clD pb~ san xuat, eila doanb nghiep ~~ dlO ohUiDJJ chi pbll n,g,oli d, kil(n~
~"''''J:Ji
il'i,'IfI;,

he ~hong kl

de

h .... to ,L -j);J'c 'i;J;,[i'1J,

.... . b~ 1:. • ,. IL.,:~ .t!:t..... g.a.y rar: tl~t ,':~,S~I-. X~,'d'.t· bi h h oog~, ..... n.guy~n, ~,::t I ,d',: .,. !ll4U'CU :~ieu:,thiiu nlng bl<1Jl1l~ thien, tai, ,hola hoan, Tbo-i gian npg' san, :xuat lia

6Ja,,~Ke toa,D 'thi,t k,i ngil~I',san ,xu«t, '~ong qua trinh dtDg cua doanh nghl"p le6 ~ xiy -,8 nhiln,g' khoan thCJi gian phii ngUng san, :Dlat do, eae nguy,en nhtl kh;i[ch 'quan

oo,t

!qW!8D

'I.,. ,~: ~

tbtd gbm kh,ong tao fa sin pMm nhtb,g' v:in phat sinh nhiJiu l,o~ c'bJi, p,hf tt~ 'bia v, 'tai San,i' b4,0 Dam d,ail s6ng eho :ngutd lao d!ODg', duy tn, eae ho,t

khong th@' ,100 't:ro,ng gila 'thanh san mat sar," :ph'm ,rOA did la, ehl phi. thbi, :k; phii xu-l,Y DlalY' trong ky ke' to'n~ ~ TruiJ'~:lf>ft.t1l'!1' n,aang san xu4t' theo ki ,Mal:J" 00 I,inn chtit tam ,th,(ji ~ . r{do tfnh th.ai VI:ll, do di bi,o du:aD,g~ ,slta ebila may moc"i"') 'V~ doanh nghit,p '06 1,,:p dmJ' toan chi phi ,cia thai pan n,8iitnI' san :xug'i 'thl :ke toan can ICU' veo dllj 003- [di tn,eh t.ru6'c tiM, vao ehi phi san xul:t l!tinb, doanh,
~I • III

~ng qua.n ~'Y:i'~"~ khoin. chi pbi! phat sinh tron,g th,eti lian qtm,g'san C4e xu't, kh,ong tham gia V'ao qua trmh ~o ra san phi'm :nell. v@ nguyiHil de

N', TK 622~ 6>27 Co 'TK a3:5 :Khi p,hat sinh chi ,phi th-~c tf£ ~s,e gM':
NqT'K8B5

Cuoi min dO phli well cilloh, so 'bich

j :'..
3i.II!!I!

theo gil tmJt 'ti phAt sinh, - Ne . 56 tri,eh t,ruoc >- stS tbl/.e te th:, khoan, [c'b-e"Db l~cb se "hi::
tnrO't:

oe T'K~' d~:· '3·lJ1C, :iJt4"

U " ,"
i

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gaD

15'2" - [ ':>

N9' T,K 335,

'C'IO TK, 622" 627 .. Niu ;aJo tri,ch trruttlC -c 50 ,tBlf,c 'te'" 'tid khoa,n ,chl,rib e:ch, d!I1~JH!'tinh

vito chi pbi::

Ng TK 622, [627 C6 TK 885 b. Trttbn;g h.qp ngimg si:n ,J(uat phA't sinh 'bat th.uO:ng ngoai d~' kien.:: (1)1 IC4c 'kboin ehi ph] phat sinh tr-ong tbrIi, glian agUng sin xua ,se ,gbi:: N'[et TK 8:1l1 . ,C'6 TK 8,S.4:~,a 38, 15':2,. ~~ (2) Ca,lc: khean ,thu d:uqe do bit 'b6i tbuiJn,g thi~t, h~i se ghi: Nq'T,K, Ill, 112'N' 1388

Phuong pha"p' ki[@':mki dinh ky' kh6,:ng ,phii c:hl SU' d,yng tronl kft. "toan. CPSX va tl'Dh Zs,p'. ma eon ,du~!c su' dy:ng nha:t 'q,uann tron,g' toan be) ,00,'[ Idung ke 'w-all i!J doanh nghii)p~ Do, 'v'Y'~ ,ngalen c(tu va un,g ,d,\fI:ng :pbuan,g' ph!p _,·'@;m ,ki 4jDh kY 'I"r,onl ke toan CPSX 'Va tfnh Zs.p, phii d~t, tro-ng m5i q,uan .h.~v6:1:~, toan v,at ntu;; dyn.g' 'C\I, va 'ki~ toaD 'tbaDh

Co TK zn ",~,~-~~,'OAN~ CHI"PlIj'S:AN' :XUAT VA T,iNB CIA THANH SAN ~; .0 JIA. : ITiT lUPU1' ~ P'HA,~"'M'"'TH' 'IC'IIO·.'· P ,-'j'f;~:1I"G'" P... ,:.#..p KmM~·· '...""~ D,'INH" - .ft.._'
[ 1
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ph~m, Xlem c'hu~g' ki' tean 'y,lt, U~u. va chUt1Dl' ka'toaD thlnh ph~m)~ ( _ (J mvc III ai, gi,D'i, thiitu ,131(11' d6 Ii! wall chi ph' san, :xuat va, '¢i'nb, ,Zs,p theo phwug phti,p 'kj,@j'm, diDh kj,. Sau di;y' gi\8i 'thifu. 1. eie'b a.m, te h,(M nhang DOl dung :phaJl anh thee ph.~g pna,p nay ~ (1) 'Btu :k", t,,"' toan ,ein !ca' 'V'~U) chi 'pihf SX d,e; <lang dSiu Itt !duqe

,til'

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,t,

[chi, pih,i ;8.£n, 'mat, pba:t, si-nh !ello,g dUqc ttp h.qp 't.r,B,:n eae tai khoin 621~6\22 v,a 6217'" + Eloi, v6,[ chi. p:h.I :~guyin v,. t H~tu trtIf,c tilp::: [elm ott 'vaio ket qua ki'm 'ke v",t li~u b.ten, CcO:R CIl1\61. ~ [d,S xae dtnh tq. Ii' 'vt,t 'n4\u xuit sa' d'~,ng troDg :ky rna 'tinh, v,ao chi phi lNJVL trllc 'ti~p., (:2) Trong ~
l

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