KẾ TOÁN CHI PHÍ SẢN XUẤT VA TINH GIA THANH CONG TY AN THAI

TRNG I HC AN GIANG
KHOA KINH T - QUN TR KINH DOANH
Luan Van Tot Nghiep

K TON CHI PH SN XUT
V TNH GI THNH SN PHM
TI CNG TY TNHH LIN DOANH
CNG NGH THC PHM AN THI
Gio vin hng dn:
Sinh vin thc hin:
ThS. BI THANH QUANG
TRNG NGC DIM THY

MSSV: DKT005108.
Lp DH1KT1.
04 - 2004
Li cm n!
T y lng, em xin by t li cm n su sc n:
- Cc thy c Trng i hc An Giang tn tnh truyn t kin
thc nn tng c s, kin thc chuyn su v Kinh T Doanh Nghip v c
kinh nghim sng qu bu, thc s hu hu ch cho bn thn em trong thi
gian thc tp v c sau ny.
- Thy Bi Thanh Quang ht lng h tr, gip em t khi chn
ti, cch thc tip cn thc tin ti n v thc tp n khi hon chnh
lun vn ny.
- Cc c, ch lnh o Cng ty An Thi to cho em c hi c
thc tp ti Phng k ton ti v ca Cng ty v cc c, ch, anh, ch ca
cc b phn, c bit l c Thiu Th Bch Vn, k ton trng ca Cng ty
v c Trn Thi Thanh, ph trch tnh gi thnh phn xng sn xut
nhit tnh hng dn, gii thch v cung cp cc thng tin, s liu c lin
quan n ti nghin cu, gip em hon thnh lun vn ng thi gian, ni
dung quy nh.
Xin chc qu thy c, cc c, ch, anh, ch ti Cng ty di do sc
khe, thnh cng trong cng vic, chc qu Cng ty kinh doanh ngy cng
t hiu qu cao.
Sinh vin Trng Ngc Dim Thy.
MC LC
Trang
Phn m u ............................................................................................... 1
1. L do chn ti ........................................................................................... 1
2. Mc tiu nghin cu ....................................................................................... 2
3. Ni dung nghin cu ..................................................................................... 3
4. Phng php nghin cu ............................................................................... 3
5. Phm vi nghin cu ....................................................................................... 3
Phn ni dung ............................................................................................... 4

Chng 1: C s l lun ....................................................................................... 5
1.1. Nhng ni dung c bn v chi ph sn xut
v tnh gi thnh sn phm trong doanh nghip sn xut ............................ 5
1.1.1. Chi ph sn xut .................................................................................. 5
1.1.1.1. Khi nim .................................................................................. 5
1.1.1.2. Phn loi .................................................................................... 5
1.1.1.2.1. Phn loi chi ph theo chc nng hot ng ..................... 5
1.1.1.2.2. Phn loi chi ph theo mi quan h vi thi k ................ 7
1.1.1.2.3. Phn loi chi ph theo phm vi s dng
v vai tr ca chi ph trong qu trnh sn xut ............................ 8
1.1.1.2.4. Phn loi chi ph theo cc tiu thc khc .......................... 8
1.1.2. Gi thnh sn phm ............................................................................ 9
1.1.2.1. Khi nim .................................................................................. 9
1.1.2.2. Phn loi .................................................................................... 9
1.1.3. Mi quan h gia chi ph sn xut v gi thnh sn phm ................ 9
1.2. Ni dung k ton chi ph sn xut v tnh gi thnh sn phm ................ 10
1.2.1. Tp hp chi ph sn xut .................................................................. 10
1.2.1.1. i tng tp hp chi ph sn xut ......................................... 10

1.2.1.2. Phng php tp hp chi ph sn xut .................................... 10
1.2.2. Tng hp chi ph sn xut ................................................................ 11
1.2.3. i tng tnh gi thnh v k tnh gi thnh ................................. 12
1.2.4. nh gi sn phm d dang cui k ................................................ 12
1.2.4.1. nh gi sn phm d dang cui k
theo chi ph nguyn vt liu trc tip ........................................ 12
theo sn lng hon thnh tng ng ................................... 12
theo gi thnh k hoch .............................................................. 13
1.2.5. Cc phng php tnh gi thnh sn phm ...................................... 13
1.2.5.1. Phng php gin n ............................................................. 13
1.2.5.2. Phng php h s .................................................................. 14
1.2.5.3. Phng php t l .................................................................... 14
1.2.5.4. Phng php loi tr gi tr sn phm ph ............................. 14
1.2.5.5. Phng php tnh gi thnh theo quy trnh sn xut ............... 14
1.2.5.5.1. Tnh gi thnh sn phm
theo phng php kt chuyn song song .................................. 15
1.2.5.5.2. Tnh gi thnh sn phm
theo phng php kt chuyn tun t tng khon mc ............ 15
Chng 2: Cng ty TNHH Lin Doanh Cng Ngh Thc Phm An Thi .... 17
2.1. Lch s hnh thnh v pht trin ............................................................... 17
2.2. Ngnh, ngh kinh doanh ........................................................................... 18
2.3. Phm vi kinh doanh .................................................................................. 19
2.4. Th trng m n lin ................................................................................ 21
2.5. C cu t chc .......................................................................................... 22
2.5.1. S t chc .................................................................................... 22
2.5.2. S lc chc nng, nhim v v quyn hn cc b phn ............... 23
2.6.Tnh hnh kinh doanh nhng nn gn y ................................................. 26

Chng 3: Cng tc k ton chi ph sn xut v tnh gi thnh sn phm
ti Cng ty TNHH Lin Doanh Cng Ngh Thc Phm An Thi . 29
3.1. Cc b phn lin quan trc tip n vic tnh gi thnh sn phm .......... 29
3.1.1. B phn sn xut .............................................................................. 29
3.1.2. B phn k ton ................................................................................ 33
3.1.2.1. C cu t chc ......................................................................... 33
3.1.2.2. T chc b my k ton .......................................................... 33
3.1.2.3. Cng tc k ton ...................................................................... 34
3.2. K ton chi ph sn xut v tnh gi thnh sn phm ............................... 35
3.2.1. S lng sn phm sn xut trong thng 12/2003 ........................... 35
3.2.2. K ton nguyn liu trc tip ........................................................... 35
3.2.2.1. H thng kho nguyn liu sn xut
v gi tr xut kho trong thng 12/2003 .................................... 36
3.2.2.2. K ton chi ph nguyn liu trc tip ...................................... 38
3.2.3. K ton chi ph nhn cng trc tip ................................................. 46
3.2.4. K ton chi ph sn xut chung ........................................................ 47
3.2.5. Kt chuyn chi ph sn xut v tnh gi thnh sn phm ................. 49
3.2.5.1. Ti khon 154 (Chi ph sn xut d dang) ca Cng ty .......... 49
3.2.5.2. Kt chuyn chi ph sn xut vo TK 154
tnh gi thnh sn phm ........................................................ 49
3.2.5.3. Tnh gi thnh n v tng loi sn phm ............................... 52
3.2.6. Ph phm .......................................................................................... 52
3.3. Phn tch mt s im khc tiu biu trong cng tc
k ton chi ph sn xut v tnh gi thnh sn phm ti Cng ty ............... 53
3.3.1. K ton chi ph nguyn liu trc tip ............................................... 53
3.3.2. Gi tr thu hi ph phm .................................................................. 56
3.3.3. K ton nguyn vt liu nhp kho .................................................... 57
Chng 4: Mt s bin php hon thin cng tc

k ton chi ph sn xut v tnh gi thnh sn phm ti Cng ty .. 58
4.1. Mt s bin php hon thin cng tc
k ton chi ph sn xut v tnh gi thnh sn phm ............................ 58
4.1.1. K ton chi ph nguyn liu u vo ................................................ 58
4.1.2. K ton chi ph nguyn liu trc tip ............................................... 59
4.1.3. ng dng cng ngh thng tin
phc v cng tc k ton doanh nghip .......................................... 60
4.2. Mt s bin php khc .............................................................................. 61
4.3. Mt s thng tin tham kho ...................................................................... 62
Phn kt lun ............................................................................................. 64

I.KT LUN ................................................................................................... 64
II.KIN NGH ................................................................................................. 64
Phn ph nh ............................................................................................ 65
Ph lc
Ti liu tham kho
DANH MC BIU V BIU BNG
Trang
Biu .
Biu 2.1: Biu doanh thu - li nhun qua cc nm gn y ....................... 28
Bng.
Bng 2.1: Tnh hnh ti chnh qua cc nm gn y ............................................. 27
Bng 3.1: S lng sn phm sn xut trong thng 12/2003 ................................ 35
Bng 3.2: Bng k s 4 ......................................................................................... 37
Bng 3.3: Bng cn i nguyn liu T gia v ...................................................... 40
Bng 3.4: Bng cn i thnh phm gia v ........................................................... 41
Bng 3.5: Bng cn i nguyn liu T ni hi ................................................... 42
Bng 3.6: Bng cn i nguyn liu T soup ....................................................... 43
Bng 3.7: Bng tng hp gi thnh nguyn liu theo dng sn phm .................. 45
Bng 3.8: Bng tp hp chi ph nguyn liu trc tip vo TK 154 ...................... 46
Bng 3.9: Bng tp hp chi ph nhn cng trc tip ............................................. 47
Bng 3.10: Bng phn b chi ph nhn cng trc tip .......................................... 48
Bng 3.11: Bng tp hp chi ph sn xut chung .................................................. 48
Bng 3.12: Bng phn b chi ph sn xut chung cho tng dng sn phm ......... 49
Bng 3.13: Bng tp hp chi ph sn xut ............................................................ 51
Bng 3.14: Bng tnh gi thnh theo tng loi sn phm ..................................... 53
Bng 3.15: Bng tnh gi thnh n v theo tng loi sn phm .......................... 53
Bng 3.16: Bng gi tr thu hi ca ph phm ...................................................... 54
Bng 3.17: Bng trch TK 154 .............................................................................. 54
DANH MC HNH NH V S
Trang
Hnh nh.
Hnh 2.2: Sn phm xut khu sang cc nc ...................................................... 20
Hnh 3.1: H thng dy chuyn t ng khp kn ............................................. 29
S .
S 2.1: Phm vi kinh doanh ............................................................................. 19
S 2.2: C cu t chc ton Cng ty ............................................................... 22
S 3.1: C cu t chc ca phn xng sn xut ............................................ 30
S 3.2: Quy trnh sn xut m gi .................................................................... 31
S 3.3: Quy trnh sn xut m ly ...................................................................... 32
S 3.4: C cu t chc Phng k ton ............................................................. 33
S 3.5: M hnh t chc k ton tp trung ....................................................... 33
S 3.6: H thng k ton Chng t ghi s ....................................................... 34
S 3.7: Khi qut chu trnh sn xut sn phm ................................................ 36
S 3.8: Tp hp chi ph nguyn liu trc tip .................................................. 38
S 3.9: Tp hp ch ph nguyn liu trc tip vo TK 154 .............................. 46
S 3.10: Tp hp chi ph nhn cng trc tip .................................................. 47
S 3.11: Tp hp chi ph sn xut chung ......................................................... 49
S 3.12: Kt chuyn chi ph sn xut v tnh gi thnh sn phm nhp kho ... 51
S 3.13: S tng hp TK 154 ..................................................................... 52
DANH MC PH LC
Trang
Ph lc 1: Bng cn i hng ha Kho nguyn liu ............................................. 66
Ph lc 2: Bng cn i hng ha Kho bao b - giy gi ...................................... 67
Ph lc 3: Bng cn i hng ha Kho bao b thng giy ................................. 68
K hoch sn xut
Hng dn sn xut
Phiu giao nhn nguyn vt liu
Bng theo di kt qu lao ng cng nht
GII THCH CC CH VIT TT V THUT NG
- BHXH, BHYT, KPC
: bo him x hi, bo him y t, kinh ph cng on.
- CB-CNV
: cn b - cng nhn vin.
- CP hoc cp hoc Cp
: chi ph.
- CPSX hoc cpsx
: chi ph sn xut.
- Cpsxdd
: chi ph sn xut d dang.
- CPNVLTT
: chi ph nguyn vt liu trc tip.
- CPNCTT
: chi ph nhn cng trc tip.
- CPSXC
: chi ph sn xut chung.
- CPSXKDDD
: chi ph sn xut kinh doanh d dang.
- CCDC
: cng c dng c.
- DN
: doanh nghip.
- k
: u k.
- vsp
: n v sn phm.
- g
: giai on.
- ps
: pht sinh.
- SL
: s lng.
- SP hoc sp
: sn phm.
- SX
: sn xut.
- TK
: ti khon.
- TT
: thnh tin.
-Z
: gi thnh sn phm.
- ZBTP
: gi thnh bn thnh phm.
- ZTP
: gi thnh thnh phm.
- Zv
: gi thnh n v sn phm.
K ton chi ph sn xut v tnh gi thnh sn phm

ti Cng ty TNHH Lin Doanh CNTP An Thi.
GVHD: Bi Thanh Quang
PHAN M AU
1. L do chn ti:
S cn thit ca cng vic k ton chi ph v tnh gi thnh sn phm c
th c hiu mt cch nh nhng qua v d sau y. Mt ngi bn hng rong
vi gnh ch u trn lng ro khp ng ph sut c ngy. Gi bn
1000/chn ch ca ngi bn hng y hn nhin khng phi do t nhin ngi
y mun hay thch bn vi gi , m n b nh hng bi gi mua ng, u,
ci, v c v l gi bn chung ca nhng ngi bn ch khc (tt nhin,
trc khi bn, ngi y cng phi tm hiu xem ngi khc bn vi gi bn nh
th no) . Ch vi nhng ghi chp n gin cho gi mua cc th cn thit nu,
ngi bn c th bit c chi ph b ra v tnh gi bn, ri t c lng
xem mnh s thu c bao nhiu tin, sao cho s tin y sau khi b p c
khon chi ph b ra th c phn li c th tip tc mu sinh. C th ni, y
l cng vic "k ton chi ph v tnh gi thnh sn phm" n gin nht nhng
khng km phn quan trng v khng th thiu c, cho d y ch l bun bn
do thi.
Trong cc doanh nghip sn xut, c bit l vi nhng doanh nghip sn
xut c qui m ln, sn xut nhng mt hng c tnh cnh tranh cao, ngoi cc
yu t ngun vn, ngun nguyn liu, th trng, th mt trong nhng ni
dung c ngha quan trng hng u l cng vic qun tr chi ph v tnh gi
thnh sn phm.
Trong nn kinh t th trng c s qun l v iu tit ca nh nc hin
nay, s cnh tranh gia cc doanh nghip ngy cng khc lit hn nn vn gi
bn ngy cng gi vai tr quan trng v n chnh l cng c cnh tranh sc bn
ca doanh nghip. c c gi bn hp l, doanh nghip phi hch ton v
SVTH: Trng Ngc Dim Thy
Trang 1

tnh gi thnh sn phm va ng, va chnh xc. iu ny s to nn mt ci

nn vng chc, gip cho vic h gi thnh sn phm mt cch hiu qu hn nh
loi b c nhng chi ph bt hp l nhng vn khng ngng nng cao cht
lng sn phm.
Trong sut thi gian hc tp, c tip thu nhng kin thc v k ton
doanh nghip di nhiu gc : qun tr, chi ph, ... Trong , lnh vc em thy
rt hay v hp dn l k ton chi ph sn xut v tnh gi thnh sn phm. Sau khi
hc, em hiu r hn v cch tnh gi thnh nhng trng hp khc nhau. Vi
nn kin thc y, em rt nng lng mun c tip cn vi thc t hc hi
thm.
Thi gian thc tp ti Cng ty TNHH Lin Doanh Cng Ngh Thc Phm
An Thi l khong thi gian em pht hin c nhiu iu mi l v lnh vc yu
thch ca mnh trn thc t. Nhng iu hc c trng gip cho em nhn ra
s khc nhau gia l thuyt v thc t v k ton chi ph sn xut v tnh gi
thnh sn phm. Chnh iu ny cng thi thc v to cho em nhiu hng th
tm hiu su hn.
Xut pht t nhng l do trn, em quyt nh chn ti cho lun vn tt
nghip ca mnh:

ti Cng Ty TNHH Lin Doanh Cng Ngh Thc Phm An Thi
2. Mc tiu nghin cu:
Khi chn ti ny, em mun tm hiu cc yu t cu thnh nn gi thnh
sn phm v cch k ton chi ph sn xut v tnh gi thnh sn phm ca ring
Cng ty. T phn tch mt s tc ng ca cch k ton ny v ra mt s
bin php tit kim chi ph sn xut nhm nng cao hiu qu hot ng sn xut
kinh doanh ca doanh nghip.
Trang 2

3. Ni dung nghin cu:

T mc tiu nghin cu trn, ni dung nghin cu ca ti s tp trung
vo nhng vn sau:
-
K ton thu mua nguyn vt liu.
Tp hp chi ph sn xut theo tng khon mc, hch ton chng v

biu th vo s ti khon ch T.
Tnh gi thnh sn phm.
Phn tch mt s im khc trong cch k ton chi ph sn xut v tnh

gi thnh sn phm Cng ty.
ra mt s bin php tit kim chi ph sn xut.
4. Phng php nghin cu:

4.1. Phng php thu thp s liu
-
S liu s cp:
Phng vn, tm hiu tnh hnh thc t ti cc khu ca dy chuyn sn

xut c ci nhn tng th v quy trnh sn xut.
-
S liu th cp:
+
Thu thp s liu thc t t phn xng sn xut chnh v phng k

ton.
Tham kho nhng ti liu c lin quan n ti nghin cu.
4.1. Phng php x l s liu:

Phng php so snh, i chiu, tng hp s liu.
5. Phm vi nghin cu:
Sn phm chnh hin nay ca Cng ty bao gm nhiu loi: M n lin
(dng gi v ly), Ph n lin (dng gi v ly) Soup n lin (dng gi) tuy
nhin, do thi gian v kh nng hn ch nn trong phm vi nghin cu ca ti
em ch tp trung vo hch ton chi ph v tnh gi thnh sn phm theo dng gi
v dng ly.
Trang 3

PHAN NOI DUNG
Trang 4

Chng 1
C S L LUN
WX
1.1. Nhng ni dung c bn v chi ph sn xut v tnh gi thnh sn phm
trong doanh nghip sn xut:
1.1.1. Chi ph sn xut:
1.1.1.1. Khi nim:
Chi ph sn xut l biu hin bng tin ca ton b hao ph v lao ng
sng, lao ng vt ho v cc chi ph khc m doanh nghip chi ra tin
hnh hot ng sn xut trong mt thi k.
1.1.1.2. Phn loi:
Chi ph sn xut bao gm nhiu khon chi ph c ni dung, cng dng v
mc ch s dng khc nhau. Do phc v cho cng tc qun l v hch
ton cn phi phn loi chi ph sn xut theo tiu thc ph hp. Sau y l mt
s tiu thc ph bin phn loi chi ph sn xut.
1.1.1.2.1. Phn loi chi ph theo chc nng hot ng:
y l cch phn loi ph bin nht v n r rng v chi tit. Cch phn
loi ny cn c vo chc nng hot ng m chi ph pht sinh phn loi. Ton
b chi ph c chia thnh 2 loi:
- Chi ph sn xut: l ton b chi ph lin quan n vic ch to sn phm hoc
dch v trong mt thi k nht nh.
Chi ph sn xut c chia thnh 3 loi:
+ Chi ph nguyn vt liu trc tip: tt c chi ph gm nguyn vt liu chnh,
vt liu ph, nhin liu c s dng trc tip cho qu trnh sn xut kinh doanh.
Chi ph nguyn vt liu trc tip c hch ton trc tip vo i tng
chu ph. Tuy nhin, khi nguyn liu trc tip c s dng cho nhiu loi sn
phm m khng th xc nh mc tiu hao thc t cho tng loi sn phm (hoc
Trang 5

i tng chu chi ph) th k ton phi tin hnh phn b theo tiu thc thch
hp.
+ Chi ph nhn cng trc tip: tt c cc chi ph c lin quan n b phn lao
ng trc tip sn xut sn phm nh tin lng, tin cng, cc khon ph cp,
cc khon trch v BHXH, BHYT, KPC vo chi ph theo quy nh.
Chi ph nhn cng trc tip c hch ton trc tip vo cc i tng
chu chi ph. Cng nh chi ph nguyn vt liu trc tip, khi chi ph nhn cng
trc tip lin quan n nhiu i tng v khng th xc nh trc tip mc tiu
hao cho tng i tng th phi tin hnh phn b theo nhng tiu thc thch
hp.
+ Chi ph sn xut chung: l chi ph phc v v qun l sn xut gn lin vi
tng phn xng sn xut, l loi chi ph tng hp gm: chi ph nhn vin phn
xng, chi ph vt liu v dng c sn xut ca phn xng, chi ph khu hao
TSC phn xng.
Chi ph ny c tp hp theo tng phn xng sn xut hoc b phn
sn xut kinh doanh hng thng v cui mi thng tin hnh phn b v kt
chuyn cho cc i tng hch ton chi ph.
Chi ph sn xut chung c 4 c im:
Gm nhiu khon mc khc nhau.
Cc khon mc chi ph thuc chi ph sn xut chung u c tnh
cht gin tip i vi tng n v sn phm nn khng th tnh
thng vo sn phm dch v phc v.
Chi ph sn xut chung gm c bin ph, nh ph v chi ph hn
hp. Trong nh ph chim t l cao nht.
Do c nhiu khon mc chi ph nn chng c nhiu b phn
khc nhau qun l v rt kh kim sot.
Chi ph sn xut chung cng c tnh vo gi thnh sn phm. Do c
im ca n khng th tnh trc tip vo sn phm nn chng c tnh vo sn
phm thng qua vic phn b theo cng thc:
Trang 6

CPSXC thc t trong k

Mc phn b CPSX cho
=
tng i tng
Tng s n v ca cc
i tng phn b tnh
theo tiu thc c chn
S n v ca
tng i tng
tnh theo tiu
thc c chn
- Chi ph ngoi sn xut:

t chc v thc hin vic tiu th sn phm, doanh nghip cn chu
mt khon chi ph ngoi khu sn xut. y l nhng chi ph lm gim li tc
trong k nn c gi l chi ph ngoi sn xut hay chi ph thi k. N gm 2
loi:
+ Chi ph bn hng.
+ Chi ph qun l doanh nghip.
Nhng chi ph ny s xut hin trong cc bo co ti chnh nh nhng ph
tn thi k m chng pht sinh.
Tc dng ca cch phn loi ny:
- Cho thy v tr, chc nng hot ng ca chi ph trong qu trnh hot ng
sn xut kinh doanh doanh nghip.
- L cn c xc nh gi thnh sn phm v tp hp chi ph.
- Cung cp thng tin c h thng cho vic lp cc bo co ti chnh.
1.1.1.2.2. Phn loi chi ph theo mi quan h vi thi k:
- Chi ph sn phm:
Chi ph sn phm l nhng chi ph gn lin vi sn phm c sn xut ra
hoc c mua vo. N pht sinh trong mt thi k v nh hng n nhiu k
sn xut kinh doanh, k tnh kt qu kinh doanh
- Chi ph thi k:
Chi ph thi k l nhng chi ph pht sinh v nh hng trc tip n li
nhun trong mt k k ton. Chi ph thi k trong hot ng sn xut kinh doanh
ca doanh nghip tn ti kh ph bin nh chi ph hoa hng bn hng, chi ph
Trang 7

qung co, chi ph thu nh, chi ph vn phng Nhng chi ph ny c tnh
ht thnh ph tn trong k xc nh kt qu kinh doanh.
nhng doanh nghip sn xut, chi ph sn phm pht sinh trong lnh vc
sn xut di hnh thc chi ph sn xut. Sau , chng chuyn ho thnh gi tr
thnh phm tn kho ch bn. Khi tiu th, chng chuyn ho thnh gi vn hng
bn c ghi nhn trn bo co kt qu kinh doanh trong k.
Ngc li, chi ph thi k, thi k chng pht sinh cng chnh l thi k ghi
nhn trn bo co kt qu kinh doanh.
1.1.1.2.3. Phn loi chi ph sn xut theo phm vi s dng v vai tr ca
chi ph trong qu trnh sn xut:
- Chi ph c bn: l nhng chi ph trc tip pht sinh trong qu trnh sn xut nh
chi ph nguyn liu, vt liu trc tip dng vo sn xut sn phm, dch v, tin
lng ca cng nhn trc tip sn xut.
- Chi ph chung: l nhng chi ph c lin quan n cng tc t chc phc v sn
xut nh chi ph sn xut chung.
1.1.1.2.4. Phn loi chi ph theo cc tiu thc khc:
Ngoi nhng cch phn loi trn th chi ph sn xut cn c phn loi
theo cc tiu thc sau:
Theo mi quan h vi mc d hot ng:
Chi ph c chia thnh 3 loi:
+ Bin ph.
+ nh ph.
+ Chi ph hn hp.
Phn loi nhm ra quyt nh:
+ Chi ph trc tip v chi ph gin tip.
+ Chi ph kim sot c v chi ph khng kim sot c.
+ Chi ph chnh lch.
+ Chi ph c hi.
+ Chi ph chm.
Trang 8

1.1.2. Gi thnh sn phm:

1.1.2.1. Khi nim:
Gi thnh sn phm l chi ph sn xut tnh cho mt khi lng sn phm,
dch v hon thnh nht nh.
Gi thnh l mt ch tiu kinh t tng hp phn nh cht lng ton b
hot ng sn xut kinh doanh v qun l kinh t ti chnh ti doanh nghip, c
th l phn nh kt qu s dng cc loi ti sn, vt t, lao ng, tin vn trong
qu trnh sn xut cng nh cc gii php kinh t k thut m doanh nghip
thc hin nhm t mc ch sn xut l khi lng sn phm nhiu nht vi chi
ph sn xut tit kim v li nhun cao.
1.1.2.2. Phn loi:
Trong doanh nghip sn xut, gi thnh sn phm c chia thnh 3 loi:
- Gi thnh nh mc: gi thnh sn phm c xy dng da trn tiu
chun nh mc ca chi ph sn xut (chi ph nguyn vt liu trc tip, chi ph
nhn cng trc tip, chi ph sn xut chung).
- Gi thnh k hoch (gi thnh d ton): gi thnh sn phm c tnh
trn c s tiu chun chi ph nh mc nhng c iu chnh theo nng lc hot
ng trong k k hoch.
- Gi thnh thc t: gi thnh sn phm c tnh da trn c s chi ph
thc t pht sinh.
Gi thnh nh mc v gi thnh k hoch thng c lp trc khi sn
xut, cn gi thnh thc t th hn nhin ch c c sau qu trnh sn xut. Do
, doanh nghip lun thc hin cng tc k ton chi ph sn xut v tnh gi
thnh sn phm song song vi cc k thut c c gi thnh nh mc, gi
thnh k hoch sau iu chnh v gi thnh thc t.
1.2.3. Mi quan h gia chi ph sn xut v gi thnh sn phm:
Gia chi ph sn xut v gi thnh sn phm thng c cng bn cht kinh
t l hao ph lao ng sng v lao ng vt ho nhng li khc nhau v thi k,
phm vi, gii hn.
Trang 9

Cpsxdd k
Chi ph sn xut pht sinh trong k
Gi thnh sn xut sn phm
Cp thit hi
trong sx
Cpsxdd
cui k
K ton chi ph sn xut chnh xc lm c s tnh gi thnh sn phm

hon thnh. Bn cht ca gi thnh l chi ph chi ph c mc ch - c sp
xp theo yu cu ca nh qun l. Qua vic tnh gi thnh sn phm kim tra
vic thc hin nh mc tiu hao ca chi ph sn xut.
K ton chi ph sn xut v tnh gi thnh sn phm cng hng n mc
tiu: cung cp thng tin chi ph, gi thnh phc v cho vic xc nh gi thnh
phm tn kho, gi vn, gi bn, li nhun t a ra quyt nh qun tr sn
xut, quyt nh kinh doanh hp l; phc v tt hn cho qu trnh kim sot
chi ph t hiu qu cao; phc v tt hn cho vic xy dng, hon thin h
thng nh mc chi ph.
1.2. Ni dung k ton chi ph sn xut v tnh gi thnh sn phm:
1.2.1. Tp hp chi ph sn xut:
1.2.1.1. i tng tp hp chi ph sn xut:
Xc nh i tng tp hp chi ph sn xut l xc nh phm vi,gii hn
m chi ph cn c tp hp. i tng tp hp chi ph c th l phn xng sn
xut, sn phm...
1.2.1.2. Phng php tp hp chi ph sn xut:
Phng php tp hp chi ph l cch thc, k thut xc nh chi ph cho
tng i tng tp hp chi ph. Qu trnh ny c tin hnh nh sau:
- Tp hp trc tip nhng chi ph sn xut pht sinh lin quan trc tip
n tng i tng chu chi ph.
- Nhng chi ph sn xut lin quan n nhiu i tng tp hp chi ph
sn xut thng tp hp thnh tng nhm v chn tiu thc phn b cho tng
i tng chu chi ph.
Trang 10

H s phn b
chi ph
Tng CPSX pht sinh trong k
Mc phn b cho
i tng i
Tng tiu thc phn b
H s phn b
CP
Tiu thc phn

b ca i tng i
S :
Cc TK lin quan
CPNVLTT
Tp hp CPNVLTT
CPNCTT
Tp hp CPNCTT
CPSXC
Tp hp CPSXC
1.2.2. Tng hp chi ph sn xut:

y l giai on phn tch chi ph tp hp nh trn kt chuyn hoc
phn b chi ph sn xut vo i tng tnh gi thnh.
Qu trnh tng hp chi ph sn xut: iu chnh cc khon xut dng, s
dng ph hp vi chi ph sn xut thc t pht sinh v tng hp chi ph thc t
theo tng i tng tnh gi thnh sn phm.
S :
621 (CPNVLTT)
154 (CPSXKDDD)
Tp hp CPNVLTT
622 (CPNCTT)
Tp hp CHNCTT
627 (CPSXC)
Tp hp CPSXC
Trang 11

1.2.3. i tng tnh gi thnh v k tnh gi thnh:

i tng tnh gi thnh sn phm l khi lng sn phm, dch v hon
thnh nht nh m doanh nghip cn tnh tng gi thnh v gi thnh n v sn
phm.
K tnh gi thnh l khong thi gian cn thit phi tin hnh tng hp chi
ph sn xut tnh tng gi thnh v gi thnh n v i lng, kt qu hon
thnh (thng thng k tnh gi thnh c chn trng vi k bo co k ton:
thng, qu, nm)
1.2.4. nh gi sn phm d dang cui k:
Sn phm d dang cui k l nhng sn phm m ti thi im tnh gi
thnh cha hon thnh v mt k thut sn xut v th tc qun l cc giai
on ca quy trnh cng ngh ch bin sn phm.
nh gi sn phm d dang cui k l xc nh chi ph sn xut ca sn
phm d dang cui k.
Cc phng php nh gi sn phm d dang cui k:
1.2.4.1. nh gi sn phm d dang cui k theo chi ph nguyn
vt liu trc tip
Theo phng php ny, sn phm d dang cui k ch tnh ton theo chi
ph nguyn vt liu trc tip, cn chi ph nhn cng trc tip v chi ph sn xut
chung th tnh c cho sn phm hon thnh.
u im ca phng php ny l tnh ton t nhng nhc im ca n l
chnh xc khng cao.
1.2.4.2. nh gi sn phm d dang cui k theo sn lng hon
thnh tng ng:
Theo phng php ny th tnh ton phc tp hn nhng kt qu tng
i chnh xc cao. V th, y l phng php c p dng ph bin nhiu
doanh nghip.
Cch tnh ca phng php ny l chi ph sn xut d dang cui k bao
gm tt c cc khon mc chi ph sn xut.
Trang 12

1.2.4.3. nh gi sn phm d dang cui k theo gi thnh k

hoch:
Phng php ny p dng ph hp nht nhng doanh nghip m h
thng k hoch chi ph c chnh xc cao. Theo phng php ny, chi ph sn
xut d dang cui k c tnh theo gi thnh k hoch.
1.2.5. Cc phng php tnh gi thnh sn phm (Z):
1.2.5.1. Phng php gin n: (hay phng php trc tip)
Nhng doanh nghip c quy trnh sn xut gin n nh cc doanh nghip
khai thc v sn xut ng lc th ph hp vi phng php hch ton gi thnh
sn phm ny. Bi v, quy trnh sn xut gin n l ch sn xut mt hoc mt
s t mt hng c s lng ln, chu k sn xut ngn, c th c hoc khng c
sn phm d dang.
Cng thc tnh:
Tng Z SP
hon thnh
trong k
Cpsxdd
u k
Cpsx ps
trong k
Cc khon
lm gim
CP
Cpsxdd
cui k
Tng Z SP hon thnh trong k

Z 1 vsp
=
SL SP hon thnh trong k
S hch ton gi thnh theo phng php gin n:

154 (chi tit
theo loi SP)
621
kt chuyn
152 (111)
cc khon lm
gim chi ph
622
kt chuyn
155 (157)
Z sn phm
hon thnh
627
kt chuyn
Trang 13

1.2.5.2. Phng php h s:

iu kin sn xut thch hp p dng phng php ny l trn cng
mt quy trnh cng ngh sn xut to ra nhiu loi sn phm khc nhau v khng
th t chc theo di chi tit tng loi sn phm. Cng vic cn lm l quy i cc
sn phm khc nhau v mt loi sn phm duy nht c gi l sn phm tiu
chun theo h s quy i c xc nh sn.
1.2.5.3. Phng php t l:
iu kin sn xut ca phng php ny cng tng t nh phng php
h s, tuy nhin gia cc sn phm khc nhau li khng xc lp mt h s quy
i. xc nh t l, ngi ta c th s dng nhiu tiu thc: gi thnh k
hoch, chi ph nguyn vt liu trc tip, trng lng sn phm, ... Thng thng
c th s dng gi thnh k hoch hoc gi thnh nh mc.
1.2.5.4. Phng php loi tr gi tr sn phm ph:
iu kin sn xut thch hp p dng phng php ny l trong cng mt
quy trnh sn xut cng vi sn phm chnh c to ra th sn phm ph (sn
phm ph khng phi l i tng tnh gi thnh v c nh gi theo mc ch
tn thu) cng xut hin. c gi thnh sn phm chnh xc th cn phi loi tr
gi tr sn phm ph.
Tng Z
thc t
SP
Cpsxdd
u k
Cpsx ps
Cpsxdd
trong k
cui k
Gi tr cc
khon iu
chnh gim Z
Gi tr
- c tnh
SP ph
1.2.5.5. Phng php tnh gi thnh theo quy trnh sn xut:

y l phng php rt thch hp vi cc doanh nghip c quy trnh sn
xut phc tp, c thnh phm th phi tri qua nhiu giai on sn xut, mi
giai on thu c bn thnh phm vi hnh thi vt cht khc vi giai on
trc.
Tu theo vic xc nh i tng tnh gi thnh ca doanh nghip m la
chn phng php tnh gi thnh theo quy trnh sn xut thch hp.
Trang 14

1.2.5.5.1. Tnh gi thnh sn phm theo phng php kt chuyn

song song.
Khi xc nh i tng tnh gi thnh ch l thnh phm hon thnh giai
on cui cng th nn chn phng php ny.
Qua s sau th rt d hnh dung cch tnh ny.
Giai on 1
Giai on 2
Giai on n
Cpsx ps g 1
Cpsx ps g 2
Cpsx ps g n
Cpsx ps g 1 trong
thnh phm
Cpsx ps g 2 trong
thnh phm
Cpsx ps g n trong
thnh phm
Z thc t SP
Vi i l s giai on sn xut , i=1..n.

Chi ph sn xut tng giai on trong thnh phm c tnh nh sau:
Cpsx g i
trong thnh
phm
Cpsxdd k g i
Cpsx ps g i
x
SL SP d dang g i
SL thnh phm
g cui
SL thnh
phm
g cui
Chi ph sn xut tng giai on trong thnh phm phi kt chuyn song
song tng khon mc tnh gi thnh sn xut ca thnh phm.
Z thnh phm =
1=1
Cpsx ca g i trong thnh phm
1.2.5.5.2. Tnh gi thnh sn phm theo phng php kt chuyn

tun t tng khon mc.
Cch tnh ny s p ng yu cu nm r gi tr bn thnh phm v gi tr
thnh phm ca nh qun tr. K ton phi tnh gi thnh bn thnh phm ca
giai on trc v kt chuyn sang giai on sau mt cch tun t cho n khi
tnh gi thnh thnh phm.
Trang 15

S sau s cho thy qu trnh tnh ton ca cch tnh ny.

Chi ph nguyn
vt liu trc tip
Gi thnh bn hng
thnh phm giai
on 1
Gi thnh bn hng
thnh phm giai
on n-1
Chi ph ch bin
giai on 1
Chi ph ch bin
giai on 2
Chi ph ch bin
giai on n
Gi thnh
bn thnh phm
giai on 2
Gi thnh
thnh phm
giai on n
Gi thnh
bn thnh phm
giai on 1
Trnh t tnh ton:

Giai on 1:
ZBTP =
Gi tr SP d
dang u k
Z BTPv
CP ps trong
k
Gi tr SP d
dang cui k
Tng ZBTP
SL BTP
T giai on 2 n giai on n th tnh theo cng thc:

Tng Z
g n
Tng
ZBTP g
n-1
Gi tr SP
d dang
k g n
CP ps
trong k
g n
Gi tr SP d
dang cui k
g n
Tng Z
ZTP v
=
SL TP
V mt l thuyt th c nhiu cch tnh gi thnh sn phm, nhng trn

thc t, ty theo tng trng hp c th v cn ty thuc vo cch k ton chi
ph sn xut v tnh gi thnh sn phm ca ring Cng ty m vn dng kin thc
l thuyt cho ph hp v m bo cch k ton thc t ca Cng ty.
Trang 16

GVHD: Bi Thanh Quang.
Chng 2
CNG TY TRCH NHIM HU HN LIN DOANH

CNG NGH THC PHM AN THI
WX
2.1. Lch s hnh thnh v pht trin:

- Tin thn l Cng ty lin doanh cng ngh thc phm An Thi, mt trong
nhng n v lin doanh vi nc ngoi u tin tnh An Giang, c thnh lp theo
giy php u t s 282/GP ca y ban k hoch & u t k ngy 31/12/1991. Lc
, cng ty l n v lin doanh gia Cng ty thng nghip tng hp tnh An Giang Vit Nam (gp vn 40%) v Cng ty Thai Hin Long Singapore (gp vn 60%) vi
tng s vn u t ban u l 3 triu USD, hot ng trong lnh vc sn xut ch bin
thc phm tiu th trong nc v xut khu, c mt dy chuyn sn xut m n lin
cng ngh ca i Loan cng sut 100 triu sn phm/nm.
- Cng ty hot ng ht cng sut ca dy chuyn thit b trong hai nm
1994-1995. Do n thng 6/1996, Cng ty u t thm mt dy chuyn sn xut
m n lin cng ngh ca Nht Bn, nng tng s vn u t ln hn 5 triu USD v
cng sut tng cng khong 200 triu sn phm/nm.
- Nm 1997, pha Vit Nam thay i i tc chuyn t Cng ty thng nghip
tng hp sang Cng ty du lch & pht trin min ni.
- Cui thng 10/2001, pha i tc Vit Nam mua li phn vn gp ca pha
i tc nc ngoi thnh cng ty c vn 100% ca Vit Nam v thnh lp Cng ty
TNHH lin doanh cng ngh thc phm An Thi, l Cng ty TNHH c 2 thnh vin c
vn ca Nh nc.
SVTH: Trng Ngc Dim Thy.
Trang 17

- Trong hn 10 nm hot ng, Cng ty sn xut v tiu th hn 1 t n v

sn phm cc loi th trng trong nc v xut khu sang hn 25 quc gia khp 5
chu lc trn th gii.
- Trong thi gian va qua, Cng ty tham d nhiu Hi ch trin lm quc t
c trong v ngoi nc, sn phm ca cty t c nhiu Huy chng vng, cp
vng cht lng ti cc k hi ny v nhn hiu Hai con voi ca Cng ty c
bnh chn l nhn hiu c uy tn ti Vit Nam.
- Hin nay, vi Giy chng nhn ng k kinh doanh ngy 25/10/2002, Cng ty
c bit n nh mt cng ty trch nhim hu hn nhng c bn vn thuc hnh thc
doanh nghip nh nc. Theo k hoch, Cng ty s tin hnh c phn ha trong nm
2005 ti y.
- Ngun vn kinh doanh:
+ Vn iu l: 20.000.000.000 (Hai mi t ng).
+ Vn vay chim khong 50% ngun vn kinh doanh.
2.2. Ngnh, ngh kinh doanh:
Theo Giy chng nhn ng k kinh doanh mi nht, ngnh, ngh kinh doanh
ca cng ty: sn xut v kinh doanh hng nng sn thc phm, sn xut m n lin, sn
xut v kinh doanh ph liu, hng liu.
Sn phm chnh hin nay bao gm:
+ M n lin (dng gi & ly)
+ Ph n lin (dng ly)
+ H tiu n lin (dng ly)
+ Min n lin (dng ly)
+ Cho n lin (dng ly)
..........
Trang 18

2.3. Phm vi kinh doanh:

T lc cn lin doanh cho n ngy nay, mc tiu kinh doanh ca Cng ty l tp
trung vo cc th trng xut khu, v vy phm vi kinh doanh lun rng v lun i
mt vi nhiu mi trng kinh doanh tng ng vi nhng yu cu khc nhau.
S 2.1: Phm vi kinh doanh.
Chu M
M
Canada
Cuba
...
Chu u
Anh, Php, c,
Nga, Tip Khc,
Cng ha Sc,
Ba Lan, Slovakia
...
Chu
Campuchia
Singapore
Malaysia
...
Chu c
Chu Phi
Nam Phi
VIT NAM
sn phm
ANTHAIFOOD
Trang 19

Hnh 2.2: Sn phm xut khu sang cc nc.
Trang 20

2.4. Th trng m n lin:

Hin tng m n lin ang pht trin mnh. Cnh tranh ht sc gay gt v th
trng loi thc n ny hin ln n 6 t USD mi nm. Indonesia, Trung Quc,
Vit Nam v i Loan, nhng cng ty mi m ng vo th trng ang b khp
cht, pht ng chin tranh gi c v gii thiu hng v, bao b mi. Th trng 6 t
USD ang tng trng 8% mi nm v s tng gp i vo nm 2010.
Vit Nam, ni ngi tiu dng mi u b hp dn theo kiu m n lin Hn
Quc, nay vn pht trin theo hng ny nhng hng v ngy cng i mi. S cnh
tranh ang ngy cng gay gt do nhiu loi m t nc ngoi xm nhp vo th trng
Vit Nam, nhiu cng ty Nh nc nay thnh t nhn. Li th ca m ngoi l vn
ln, h thng phn phi tt. Trong mi trng cnh tranh gay gt nh th vn c nhng
thng hiu m n lin ng c trn th trng vi cha kha ca s thnh cng l s
kt hp gia vic t chc kinh doanh - sn xut phn phi hin i vi cc hnh thc
chiu th bi bn. Cht lng sn phm l mu cht ng thi l con dao hai li: nu
ngon v hp khu v, li c tip sc bi qung b thng hiu th s ha nhp c
vo i sng tiu dng ca ngi dn rt nhanh chng, ngc li ch mt s sut nh
s git cht thng hiu ngay lp tc.
Cng ty m An Thi c mt trn th trng t lu v c mt thi hong kim
khi sn phm c mt khp mi min trong v ngoi nc, khi m hot ng ca phn
xng sn xut, i vn ti v cc b phn khc lun din ra trong bu khng kh nhn
nhp, tp np. n khi trn th trng xut hin dn dn ri o t cc nhn hiu m n
lin vi cc sn phm cc k a dng, mu m, hng v thay i gn nh lin tc
trong khi sn phm ca Cng ty th khng c s thay i thch ng c vi th trng
v nhng chin lc kinh doanh trn th trng ni a khng t hiu qu, do ,
Cng ty mt i th phn ni a nm c trong lng bn tay.
Trang 21

2.5. C cu t chc:
2.5.1. S t chc:
S 2.2: C cu t chc ton Cng ty
GIM C
PH GIM C
PH TRCH
K THUT & SN XUT
Phng
KH &
XNK
(1)
T
gia
v
Phng
K
thut
in c
Phn
xng
sn
xut
T
vn
hnh
thit
b
PH GIM C
PH TRCH
KINH DOANH
Phng
t chc
&
hnh
chnh
T
thnh
phm
ca A
Phng
k ton
ti v
T
thnh
phm
ca B
Chi
Nhnh
TP.
HCM
(2)
Phng
kinh
doanh
Vn
phng
i
din
CPC(3)
T
cng
nht
Ch thch:
(1): Phng k hoch v xut nhp khu.
(2): Chi nhnh ti Thnh ph H Ch Minh.
(3): Vn phng i din ti Campuchia.
Trang 22

2.5.2. S lc chc nng, nhim v v quyn hn cc b phn:

2.4.2.1. Ban gim c:
Ban gim c m bo rng cc trch nhim, quyn hn v mi quan h cc v
tr c truyn t trong ton b t chc m bo mi nhn vin thu hiu v thc
hin.
2.5.2.2. Phng k ton ti v:
- Tham mu cho hi ng thnh vin v gim c hoch nh chnh sch, vn
hnh nn ti chnh ca cty trong tng thi k pht trin, xy dng phng n phn
phi, li dng, s dng cc qu.
- Tng hp, phn tch v lu tr cc thng tin kinh t chuyn ngnh v cc bo
co quyt ton ti chnh.
- Yu cu cc phng, ban cung cp cc h s chng t, cc bo co phc v cho
cng tc k ton thng k.
- i din Cng ty trong quan h giao dch vi cc n v ti chnh, ngn hng
trong v ngoi nc.
2.5.2.3. Phng k hoch & xut nhp khu:
- Tham mu cho gim c v nh hng k hoch sn xut kinh doanh, thng
tin v gi c th trng hng ha xut nhp khu, v mt k thut cht lng nguyn
vt liu u vo v sn phm u ra ca Cng ty.
- Xy dng k hoch hot ng sn xut kinh doanh hng nm, hoch nh
chin lc pht trin 5 nm, 10 nm ca Cng ty.
- Thng k tng hp, theo di, bo co qu trnh thc hin sn xut kinh doanh
ca cty v xut vi Ban gim c cc gii php hiu chnh cho tng qu, tng nm.
- Thc hin nghip v xut nhp khu, lp hp ng kinh t ni thng, ngoi
thng, theo di thc hin hp ng, giao nhn, thanh l hp ng ni thng v
thanh ton quc t.
- T chc thc hin kim tra cht lng vt t, nguyn vt liu u vo, cht
lng u ra, hng tn kho xut, nhp hng ng theo quy nh.
Trang 23

- Yu cu cc phng, ban cung cp cc ti liu, s liu, h s, ... phc v cho

vic lp k hoch sn xut kinh doanh v lnh sn xut hoc bo co tng hp...
- Thay mt Cng ty trong vic m phn cc hp ng kinh t ni thng v
ngoi thng trn c s y quyn ca Gim c Cng ty.
2.5.2.4. Phng kinh doanh:
- Tham mu cho Ban gim c nh hng k hoch pht trin kinh doanh th
trng Campuchia. T chc hot ng kinh doanh hng ha xut khu sang th trng
Campuchia.
- Qun l cc ca hng trng by v gii thiu sn phm ca Cng ty a bn
tnh An Giang.
- Qun l i xe ti ca Cng ty.
- i din Cng ty m phn k kt cc hp ng ngoi thng xut khu hng
ha cho th trng Campuchia trn c s y quyn ca Gim c. Thay mt Cng ty
trong vic giao dch vi khch hng.
- Yu cu cc n v trc thuc Cng ty trong cng tc th trng hoc lm vic
vi khch hng.
2.5.2.5. Phng t chc hnh chnh:
- Tham mu cho Gim c hoc Ph gim c c y quyn v cng tc t
chc nhn s, tuyn dng, o to v ch , chnh sch lao ng, tin lng ca ton
b CB-CNV trong Cng ty.
- Qun l hnh chnh, h s l lch, hp ng lao ng CB-CNV ton Cng ty,
qun l cp pht v thu hi s lao ng, theo di t chc nhn s ton cty.
- Tip nhn, qun l cc n khiu ni, t co ... v tham mu cho Ban gim
c gii quyt.
- Yu cu cc n v trc thuc Cng ty cung cp cc s liu, h s v nhn s
phc v cho cng tc t chc, hnh chnh.
- i din Cng ty trong cc v kin dn s trn c s y quyn ca Gim c.
Trang 24

2.5.2.6. Phng k thut in c:

- Qun l k thut: s lng, cht lng, sa cha, bo tr, ... my mc thit b
hin c ca Cng ty.
- Tham mu trang b k thut: tham mu cho lnh o trong vic u t mua
sm my mc thit b cho ton Cng ty.
- Nghin cu ci tin k tht: ci tin, nng cao cng sut my mc, nghin cu,
ch to cc thit b l phc v sn xut v nghin cu.
- o to: kim tra v tham mu trong tuyn dng cn b k thut.
- Yu cu cc b phn c lin quan cng phi hp v to iu kin thun li cho
vic thc hin cng vic ca mnh.
- Thc hnh chc nng qun l k thut chuyn ngnh trn c s y quyn ca
Gim c.
2.5.2.7. Phn xng sn xut:
- Thc hin vic t chc sn xut cc sn phm ca cng ty theo quy trnh, k
hoch c Ban gim c ph duyt.
- Phi hp vi Phng k hoch - xut nhp khu v Phng k thut in c
nghin cu ci tin k thut, ci tin cng ngh sn xut hon thin dy chuyn sn
xut, nghin cu sn xut mt hng mi theo hng sn xut nhng mt hng c gi tr
gia tng hoc c dung lng th trng ln.
- Tip nhn v t chc o to cng nhn theo yu cu k hoch ca cng ty.
- Qun l lng lao ng hin c, ring lao ng thi v (cng nht) th phn
xng s dng linh hot theo yu cu sn xut kinh doanh.
- Cng vi phng k thut in c, t chc qun l theo dy chuyn sn xut
bao gm: c s vt cht, my mc thit b trong phn xng sn xut.
- C quyn iu ng nhn s tm thi phc v cho k hoch sn xut trong
phm vi phn xng sn xut.
- C quyn tng, gim lao ng cng nht mt cch ch ng nhm p ng kp
thi theo k hoch sn xut v m bo hiu qu hot ng ca n v.
Trang 25

2.5.2.8. Chi nhnh ti Thnh ph H Ch Minh:

- T chc mng li kinh doanh sn phm ca cng ty th trng ni a (trn
phm vi ton quc).
- T chc vic giao nhn hng ha, nguyn vt liu ca cng ty ti TPHCM,
ng thi, thu thp thng tin kinh t, qun l, lu tr thng tin v bo co kp thi cho
lnh o.
- Qun l kho hng v ti sn ti chi nhnh.
- C quyn thay mt Cng ty trong m phn k kt hp ng kinh t, tuyn
dng b my nhn s phc v cho cng tc kinh doanh ca n v trn c s y quyn
ca Gim c.
- Yu cu cc n v phi hp trong cng tc th trng hoc lm vic vi khch
hng.
2.6. Tnh hnh kinh doanh nhng nm gn y:
Cho n hm nay, sn phm ca Cng ty vn cn trong giai on tip cn li
vi th trng ni a nhng tc cn chm, mc ch ch yu ch l khng mt
trng hon ton th phn ni a. Chin lc kinh doanh Cng ty ang thc hin: ch
yu xut khu to ngun lc thm nhp tr li th trng ni a. y l mt chin
lc mang tnh lu di v th trng ni a gi y theo cch v von ca mt tng
gim c thng hiu c ting l nh mt cuc thi u, m trong s huy chng
vng cn rt nhiu v mi doanh nghip u l nhng vn ng vin c kh nng chin
thng, vn ch phi xc nh cho c li th v kh nng ca mnh ang u.
Nhng nm gn y l giai on giao thi khi Cng ty tr thnh 100% vn ca
Vit Nam v sp ti s tin hnh c phn ha, tnh hnh ca Cng ty c s thay i v
nhiu mt. Nhn chung, tnh hnh kinh doanh c nhng du hiu kh quan hn so
vi giai on khng hong trc . Ban lnh o tch cc, ch ng c nhng hng
xut khu mi song song vi vic n lc cng c li nhng th trng xut khu ch
lc t lu, c bit l th trng Campuchia.
Trang 26

Bng 2.1: Tnh hnh ti chnh nhng nm gn y.

CH TIU
Nm 2001
Nm 2002
Nm 2003
45,020,408,472
52,317,241,415
50,084,298,281
43,918,363,605
49,896,664,711
44,657,656,202
256,836,969
575,116,406
684,449,505
4,602,128
9,900,238
+ Gim gi hng bn
189,606,850
570,514,278
640,418,622
+ Hng bn b tr li
67,230,119
34,130,645
1. Doanh thu thun
44,763,571,503
51,742,125,009
49,399,848,776
2. Gi vn hng bn
42,641,873,694
46,165,080,190
45,935,618,478
2,121,697,809
5,577,044,819
3,464,230,298
4,545,454
27,774,647
3,573,858
5. Chi ph ti chnh
2,042,503,001
465,496,288
990,855,381
6. Chi ph bn hng
1,908,650,170
4,376,828,388
4,942,854,062
7. Chi ph qun l doanh nghip
4,331,534,201
2,330,752,481
2,034,699,865
(6,156,444,109)
(1,568,257,691)
(4,500,605,152)
2,034,556,363
2,679,055,271
4,972,454,358
816,987,662
97,917,454
8,500,000
1,217,568,701
2,581,137,817
4,963,954,358
(4,938,875,408)
1,012,880,126
463,349,206
324,121,640
129,737,778
(4,938,875,408)
688,758,486
333,611,428
- Tng doanh thu

Trong : doanh thu hng xut khu:
- Cc khon gim tr:
+ Chit khu thng mi
+ Thu TTB, thu XK phi np
3. Li tc gp
4. Doanh thu hot ng ti chnh
8. Li tc thun t hot ng kinh doanh

9. Thu nhp khc
10. Chi ph khc
11. Li tc t hot ng khc
12. Tng li tc trc thu
13. Thu li tc phi np
14. Li tc sau thu
Doanh thu hng xut khu lun chim t l cao trong tng doanh thu hng nm,
c th l 97.55% (nm 2001), 95.37% (nm 2002) v 89.16% (nm 2003). S chnh
lch ny l do trong qu trnh mua li vn ca nc ngoi, Cng ty b mt mt s
khch hng xut khu, lng hng xut khu gim, nhng b li doanh thu t th
trng ni a c cht kh quan. Bi v, y l khong thi gian m Cng ty kinh
doanh theo hng ly dng ngun lc c c t xut khu khi phc li th phn
ni a. Tuy nhin, trn thc t, hng kinh doanh ny mc d t c nhng du
hiu tch cc nhng khng c lu di. C th v nh l ly mui b bin, ch tn
ti c trong khonh khc ri li tan ra. Chnh v vy, chin lc kinh doanh hin nay
c xc nh li l tp trung xut khu ri quay tr li ni a.
Trang 27

Bieu do 2.1: Doanh thu - loi nhuan.

60,000
52,317
50,000
50,084
45,020
Trieu dong
40,000
30,000
Doanh thu
Loi nhuan
20,000
10,000
688
0
-10,000
333
-4,938
Nam
Biu 2.1: Doanh thu - li nhun.

T biu trn ta thy, doanh thu th nhiu nhng ch ph li qu ln nn phn
li nhun cui cng rt t. y l mt thc t m Cng ty hin nay rt quan tm v tm
hiu.
Trang 28

Chng 3
CNG TC K TON CHI PH SN XUT

V TNH GI THNH SN PHM
TI CNG TY TNHH LIN DOANH CNTP AN THI
------ WX -----3.1. Cc b phn c lin quan trc tip n vic tnh gi thnh sn phm:
3.1.1. B phn sn xut:
Phn xng sn xut nm trong phm vi ca cng ty c qui m rng ri,
thong vi hai dy chuyn sn xut v sn phm sn xut ch yu l m n lin.
Ngoi ra, cty c sn xut sn phm min ly, h tiu ly, ph ly, ...
Hnh 3.1: H thng dy chuyn t ng khp kn.
Trang 29

S 3.1: C cu t chc ca phn xng sn xut

PHN XNG
SN XUT
(5 ngi)
T
gia
v
(22)
T
vn hnh
thit b
(24)
T
thnh phm
ca A
(29)
T
thnh phm
ca B
(28)
T
cng
nht
(60)
Ch thch: con s trong ngoc n ch s nhn s trong b phn .

Hot ng ca b phn sn xut: nhn K hoch sn xut hng tun t Phng
k hoch, lp Hng dn sn xut hng ngy theo k hoch , nhn nguyn liu
sn xut vi Phiu giao nhn nguyn vt liu, tin hnh sn xut. Trong qu trnh
sn xut nu thiu nguyn liu th nhp thm, tha th tr li kho, khng h gi li
nguyn liu tha. Cc mu K hoch sn xut, Hng dn sn xut, ... c th xem
Phn ph lc. S lng thnh phm hng ngy t c trung bnh l 350.000
400.000 sn phm.
Thi gian sn xut m t khu u tin l bt m qua cc khu khc n lc
ng gi thnh phm khong 10-15 pht ty theo tc my do trng b phn sn
xut ch nh, da trn c s ch tiu sn xut mi ngy c ghi c th trn bng
theo di cng tc sn xut. Qui trnh sn xut m ly v m gi gn nh ging nhau.
Trang 30

S 3.2: Qui trnh sn xut m gi

BT M
TRN
nc tro
CN
CT SI
Nc ngng
HP CHN
hi nc
QUT HI
GIA V
TI SOUP
nc soup
QUT SOUP
DU
shorterning
SY
XP KHUN
Cn du
NGHIN
QUT NGUI
TRN
giy gi
NG GI
GIA V
PH PHM
NG GI
NG THNG
giy gi
thng giy
Trang 31

S 3.3: Qui trnh sn xut m ly

BT M
TRN
nc tro
CN
CT SI
Nc ngng
HP CHN
hi nc
QUT HI
GIA V
TI SOUP
nc soup
QUT SOUP
DU
shorterning
SY
XP KHUN
Cn du
NGHIN
QUT NGUI
TRN
giy gi
NG GI
GIA V
PH PHM
NG LY
NG THNG
ly
thng giy
Trang 32

3.1.2. B phn k ton:

3.1.2.1. C cu t chc:
S 3.4: C cu t chc Phng k ton
K ton trng
(Trng phng)
chu trch nhim iu hnh chung
v quyt ton
(1 ngi)
Ph phng
ph trch thu v ti sn c nh
(1 ngi)
K ton
thu chi,
tm ng
(1 ngi)
K ton
CCDC,
cng n
(1 ngi)
K ton
ngn hng,
tiu th,
hng ha
(1 ngi)
K ton
gi thnh
v kho
(1 ngi)
Th qu
(1 ngi)
3.1.2.2. T chc b my k ton:

Cng ty theo dng t chc k ton tp trung l m hnh t chc c i im
ton b cng vic x l thng tin trong ton doanh nghip c thc hin tp trung
phng k ton, cn cc b phn v n v trc thuc ch thc hin vic thu thp,
phn loi v chuyn chng t cng bo co nghip v v phng k ton x l v
tng hp thng tin (gi chung l n v bo s).
S 3.5: M hnh t chc k ton tp trung
n v k ton (DN)
...
n v bo s
n v bo s
...
n v bo s
Trang 33

3.1.2.3. Cng tc k ton:

Cng ty s dng hnh thc k ton Chng t ghi s, cc loi ch yu:
+ Chng t ghi s.
+ S chi tit cc ti khon.
+ S ci.
S 3.6: H thng k ton Chng t ghi s
Chng t gc
Chng t ghi s
S qu
S ng k
chng t ghi s
S ci
S, th chi tit
S chi tit
cc ti khon
Bng cn i ti khon
Ghi ch:
Bo co k ton
Ghi hng ngy (nh k):

i chiu, kim tra:
Ghi vo cui thng:
Hng ngy, cn c vo chng t gc kim tra tnh hp php, hp l v lp

nh khon ngay trn lm cn c lp chng t ghi s. Chng t ghi s sau khi
lp xong c chuyn n k ton trng k duyt ri chuyn qua b phn k ton
tng hp vi y cc chng t km theo ghi vo S ci. Ring cc nghip v
c lin quan n ti khon tin mt (TK 111) th cn c vo chng t ghi vo S
chi tit c lin quan. T s thy c, Bng cn i cc ti khon c lp t S
ci vo cui thng, c i chiu, kim tra vi S qu, S ng k chng t ghi
s, S chi tit cc ti khon. Cui cng, cc bo co k ton s c tng hp t
Bng cn i ti khon v s chi tit cc ti khon.
Trang 34

3.2. K ton chi ph sn xut v tnh gi thnh sn phm:

Hng tun, b phn sn xut u bo co ln phng k ton v chi ph sn
xut pht sinh. Phng k ton lu gi tt c nhng s liu c lin quan n cng
vic tnh gi thnh sn phm (t nguyn liu nhp kho, xut cho cc t ca b phn
sn xut bao nhiu, s dng bao nhiu, cn li bao nhiu, ...). Cui thng, cng vic
tnh gi thnh sn phm s c thc hin cho tt c cc loi sn phm song song
vi vic tnh gi thnh sn phm theo dng sn phm (gi, ly), vic ny gip cho
cng ty c ci nhn tng qut i vi vn chi ph sn xut ca hai dng sn phm
m cng ty ang cn nhc t trng sn xut hin nay. Do , trong kh nng cho
php, vic k ton c trnh by say y thuc cng tc k ton chi ph sn xut v
tnh gi thnh sn phm theo dng gi, dng ly. Tuy s liu tng qut nhng vn
phn nh ng cch k ton ca Cng ty.
S liu c trnh by l thng 12/2003.
3.2.1. S lng sn phm sn xut trong thng 12/2003:
Loi sn phm
vsp
t trng (%)
Dng gi
gi
92.28
3,985,566
Dng ly
ly
7.72
333,449
100
4,319,015
Tng cng
s lng
Bng 3.1: S lng sn phm sn xut trong thng.

Trong , ch c sn phm m gi l dng gi, cn dng ly bao gm sn
phm m ly v nhm sn phm min ly, ph ly, h tiu ly,... c im chung l
khng s dng nguyn liu vt m m dng nguyn liu min, ph, h tiu, c
mua t cc nh cung cp... ri ch bin thnh thnh phm. Hin nay c th thy
c l t trng sn phm dng gi ln hn rt nhiu so vi sn phm dng ly.
3.2.2. K ton chi ph nguyn liu trc tip:
T kho nguyn liu v kho bao b cc nguyn liu u vo cn thit c
xut cho b phn sn xut bao gm 4 T: gia v, ng gi, soup, ni hi. Trong 4 t,
Trang 35

T gia v l mt b phn sn xut ph chuyn sn xut gia v cung cp cho cng tc

sn xut, cc loi gia v ny c xem nh l bn thnh phm. Nhng do thi gian
v kh nng thu thp s liu cn hn ch nn khng th i su vo cng tc tnh gi
thnh sn phm trong t gia v m s dng gi tr s dng ca t gia v trong thnh
phm c tnh ton sn.
S 3.7: Khi qut chu trnh sn xut sn phm.
xut nguyn liu
Nguyn
liu
u
vo
nhp
kho
H thng
Kho nguyn liu
B phn sn xut:
------------------------+ T gia v.
+ T ng gi.
+ T ni hi.
+ T soup.
Thnh
phm
nguyn liu tha

nhp li kho
3.2.2.1. H thng kho nguyn liu sn xut v gi tr xut kho

trong thng:
Cng ty c hai kho nguyn liu sn xut phc v cho ton b cc hot ng
ca Cng ty:
+ Kho nguyn liu.
+ Kho bao b. Trong chia ra:
- Kho bao b - giy gi.
- Kho bao b - thng giy.
Khi c lnh sn xut, h thng kho chu trch nhim m bo xut y
nguyn liu theo yu cu c v s lng v cht lng ca b phn sn xut v bo
co cho b phn k ton.
Tnh hnh nhp, xut nguyn liu cc kho trong thng c khi qut trong
Bng K S 4 trang tip theo.
Trang 36

Trang 37

T Bng K S 4 trang bn, Phn ghi c i ng cc TK sau cho thy

nghip v xut kho nguyn liu c k ton nh sau:
N TK 621
3,312,527,279
C 152
2,357,952,318
C 153
954,574,961
Sau , TK 621 c kt chuyn ht vo TK 154 nh sau:

N TK 154
3,312,527,279
C TK 621 (Nguyn liu)
2,357,952,318
C TK 621 (Giy + Thng)
954,574,961
S 3.8: Tp hp chi ph nguyn liu trc tip.

152
621
2,357,952,318
154
2,357,952,318
3,312,527,279
153
954,574,961
3,312,527,279
954,574,961
Thc cht y cha phi l chi ph nguyn liu trc tip v khi tnh gi thnh
sn phm, chi ph nguyn liu trc tip c tnh cng vi chi ph nhn cng trc
tip v chi ph sn xut chung l mt gi tr khc c trnh by tip sau y.
3.2.2.2. K ton chi ph nguyn liu trc tip:
Phng k ton lun theo di st cc s liu phn nh chi ph pht sinh ca
cc t. Cc Bng cn i nguyn liu sau y phn nh hot ng ca cc T trong
thng, trong , b phn k ton xc nh cc gi tr c xem l chi ph nguyn
liu trc tip ri k ton thng vo TK 154. Trc khi xem tng bng cn i, phn
Trang 38

gii thch sau s cho thy c th gi tr chi ph nguyn liu trc tip c s dng
tnh gi thnh sn phm.
+ T ng gi:
Trong thng ny, T ng gi khng c s d u k, gi tr xut s dng l
1,100,050,510 ng c a vo TK 621 v khng c nguyn liu tha nn Phng
k ton khng lp Bng cn i nguyn liu ca t.
+ T gia v:
Ring T gia v c hai bng: Bng cn i nguyn liu v Bng cn i
thnh phm gia v. Chi ph nguyn liu trc tip c tnh nh sau:
Bng k ton
Din gii
Bng cn i nguyn liu.
Xut t nc tro (mt khu
S tin (ng)
55,530,118
nh trong T gia v).

Bng cn i thnh phm
Xut trong t.
577,163,982
gia v.
Tng gi tr nguyn liu
632,694,100
trc tip s dng.
+ T ni hi:
Tng gi tr xut s dng trong thng l 218,599,782 ng s c a vo
TK 621 phn nh chi ph nguyn liu trc tip ca T l hi.
+ T soup:
Tng gi tr xut s dng trong thng l 1,414,998,573 ng s c a
vo TK 621 phn nh chi ph nguyn liu trc tip ca T soup.
Trang 39

Trang 40

Trang 41

Trang 42

Trang 43

Nguyn liu u vo ch yu c cung cp theo hp ng di hn (thi hn

khong 6 thng hoc 1 nm) vi nhng iu khon rng buc v gi c v cht
lng nguyn liu nn hu nh gi nguyn liu u vo hng thng n nh, mt
yu t quan trng nh gi hiu qu ca khu thu mua nguyn liu sn xut.
Hng thng, Phng k ton lp Bng tng hp gi thnh nguyn liu cho tng sn
phm theo di chi tit gi thnh nguyn liu.
Bng 3.7: Bng tng hp gi thnh nguyn liu theo loi sn phm.
n v tnh: ng.
Loi sn phm
n v sn phm
Dng gi
Dng ly
gi
ly
Tng cng
3,985,566
187,461
4,319,015
1,617,104,551
72,023,922
1,689,128,473
Gi v + Du
515,355,574
64,567,341
769,093,761
Giy gi
343,689,332
160,540,324
625,159,697
Thng
216,879,091
30,571,646
282,961,034
2,693,028,548
327,703,233
3,366,342,965
675.695
1,748.114
S lng
Vt m
Tng cng
n gi 1 sn phm
Trang 44

Nh trnh by trn, TK 621 c kt chuyn thng vo TK 154

nhng thc cht chi ph nguyn liu trc tip c tnh vo gi thnh s c tng
kt v ghi vo TK 154 nh sau:
Bng 3.8: Bng tp hp chi ph nguyn liu trc tip vo TK 154.
Cc t sn xut
Trch t bng k ton
T gia v
S tin
Ghi C TK 154(ng)
632,694,100
BC nguyn liu
632,694,100
55,530,118
BC thnh phm gia v
577,163,982
T ng gi
BC nguyn liu
1,100,050,510
1,100,050,510
T ni hi
BC nguyn liu
218,599,782
218,599,782
T soup
BC nguyn liu
1,414,998,573
1,414,998,573
3,366,342,965
3,366,342,965
Tng cng
S 3.9: Tp hp chi ph nguyn liu trc tip t cc t vo TK 154.

TK 154
3,312,527,279
632,694,100
1,100,050,510
218,599,782
1,414,998,573
Nh vy, vi nhng yu t c th ring bit, cch k ton chi ph nguyn

liu trc tip ca Cng ty khc vi l thuyt ch TK 621 c s dng ton b
theo di chi ph nguyn liu (th hin nhng Bng cn i nguyn liu c th
tng T) nhng Cng ty thc hin vic kt chuyn chi ph nguyn liu trc tip t
TK 621 sang TK 154 theo mt hnh thc khc v vn m bo TK 621 khng c s
d cui k. y l cch k ton m Cng ty thc hin t lu v phn ny s c
tip tc trnh by r rng v sng t hn phn kt chuyn chi ph sn xut v tnh
gi thnh sn phm.
Trang 45

3.2.3. K ton chi ph nhn cng trc tip:

Hng tun, b phn sn xut theo di cng vic ca nhn cng cng nht v
bo co cho phng k ton chi tr tin lng cng nht. Cui thng, con s tng
ca phn tin ny s c a vo phn chi ph nhn cng trc tip cng vi khon
tin lng ca cng nhn chnh thc tnh gi thnh sn phm.
Theo qui nh, cui nm, cng nhn v nhn vin chnh thc ca cng ty s
c thng thm mt khon gi l lng thng 13 sau khi tng kt hot ng
kinh doanh c nm. Do , trong thng 12/2003 ny, chi ph nhn cng trc tip
tng thm do c phn tin thng.
Bng 3.9: Bng tp hp chi ph nhn cng trc tip.
Ghi C
cc TK
334
Ghi N
S tin
TK 622
122,727,719
122,727,719
n v tnh: ng
Din gii
Tin lng thng 12/2003: 70,146,026
Tin thng cui nm 2003: 52,581,693
338
13,327,745
13,327,745
Khon trch KPC, BHYT, BHXH (19%)
3382
1,402,921
Khon trch KPC (2%)
3383
1,402,921
Khon trch BHYT (2%)
3384
10,521,904
111
Cng
Khon trch BHXH (15%)
44,540,115
44,540,115
180,595,579
180,595,579
Chi tr tin lng cng nht
S 3.10: Tp hp chi ph nhn cng trc tip.

334
122,727,719
622
122,727,719
338
13,327,745
13,327,745
111
44,540,115
44,540,115
Trang 46

Phng k ton theo di chi tit phn chi ph nhn cng cng nht i vi mi
sn phm. T khi bt u sn xut thm sn phm dng ly, chi ph nhn cng trc
tip ca dng sn phm ny lun cao hn dng gi gp nhiu ln v nhiu l do: chi
ph ca ly cao hn giy gi, cng on ng ly thnh phm phc tp hn nhiu so
vi ng gi, tn nhiu thng giy cho dng ly hn, .... Theo s liu phng k ton
cung cp lp c bng chi ph nhn cng trc tip ca 2 dng sn phm nh sau:
Bng 3.10: Bng phn b chi ph nhn cng trc tip.
Loi sn phm
vsp
s lng
CPNCTT
Dng gi
gi
3,985,566
117,252,692
29.419
Dng ly
ly
333,449
63,342,887
189.962
4,319,015
180,595,579.0
Tng cng
n gi 1 sp (ng)
Ghi ch: Mu Bng theo di kt qu lao ng cng nht c th xem phn ph lc.
3.2.4. K ton chi ph sn xut chung:
Chi ph sn xut chung c theo di thng xuyn cc TK c lin quan
v s a nhng chi ph pht sinh vo TK 627, sau chi ph ny s c tin
hnh phn b cho hai dng sn phm tnh gi thnh sn phm.
Bng 3.11: Tp hp chi ph sn xut chung.
n v tnh: ng
Ghi C
cc TK
334
Ghi N
TK 627
24,325,124
S tin
24,325,124
338
2,849,262
3382
299,922.3
3383
299,922.3
3384 2,249,417.4
153
16,508,104
214
108,146,042
111
35,634,308
Cng 187,462,840
2,849,262
16,508,104
108,146,042
35,634,308
187,462,840
Din gii
Tin lng thng 12/2003: 14996116
Tin thng cui nm 2003: 9329008
Khon trch KPC, BHYT, BHXH (19%)
Khon trch KPC (2%)
Khon trch BHYT (2%)
Khon trch BHXH (15%)
Cng c dng c
Khu hao TSC
Tin in, dng sn xut
Trang 47

S 3.11: Tp hp chi ph sn xut chung.

334
627
24,325,124
24,325,124
2,849,262
2,849,262
16,508,104
16,508,104
108,146,042
111
108,146,042
35,634,308
35,634,308
338
153
214
Chi ph sn xut chung c phn b theo s lng sn phm sn xut c

trong thng ca mi dng sn phm.
CPSXC phn b
cho dng gi
Tng CPSXC
=
SLSP dng gi
3,985,566
SLSP dng ly
333,449
Tng SLSPSX
187,462,840
=
= 172,990,708.8
4,319,015
CPSXC phn b
cho dng ly
Tng CPSXC
=
Tng SLSPSX
187,462,840
=
= 14,472,131.2
4,319,015
Bng 3.12: Bng phn b chi ph sn xut chung cho tng dng sn phm.
Loi sn phm
Dng gi
Dng ly
Tng cng
vsp
gi
ly
s lng
3,985,566
333,449
4,319,015
n v tnh: ng
CPSXC phn b
172,990,708.8
14,472,131.2
187,462,840.0
Trang 48

3.2.5. Kt chuyn chi ph sn xut v tnh gi thnh sn phm:

3.2.5.1. Ti khon 154 (Chi ph sn xut d dang) ca Cng ty:
Nh trnh by trn, cch k ton chi ph nguyn liu ca Cng ty c
nhiu im khc vi l thuyt, chnh iu cng dn n nhng im khc trong
cch k ton ca TK 154 (Chi ph sn xut d dang) c s dng tp hp chi
ph sn xut v tnh gi thnh sn phm. C nhng khon chi ph nguyn liu tha,
thiu, ... c hch ton thng vo TK 154 m khng thng qua TK 621. Nh vy,
TK 154 ca Cng ty cn c dng theo di chi ph nguyn liu. Cn chi ph
nhn cng trc tip v chi ph sn xut chung c kt chuyn vo cui thng sau
khi tng kt hai loi chi ph ny xong.
TK 154 ca Cng ty c khi qut qua ti khon ch T nh sau:
N
TK 154
S d u k: tng gi tr s d
u k ca 4 T.
- Phn thiu v hao ht trong sn xut.
- Kt chuyn nguyn liu xut kho.
- Nguyn liu xut trong t.
- Nguyn liu nhp tha.
- Hao ph nguyn liu trong sn xut.
- Nguyn liu nhp t trong t.
- Gi thnh sn phm nhp kho (bao
- Kt chuyn CPNCTT.
gm chi ph nguyn liu trc tip, chi
- Kt chuyn CPSXC.
ph nhn cng trc tip, chi ph sn xut

chung).
S d cui k: tng gi tr s d cui
k ca 4 T.
3.2.5.2. Kt chuyn chi ph sn xut vo TK 154 tnh gi thnh sn

phm:
Qua cch k ton ring ca Cng ty nh trn, chi ph nhn cng trc tip v
chi ph nhn cng trc tip s c kt chuyn vo TK 154 cng vi chi ph
nguyn liu trc tip tnh gi thnh sn phm.
S ging nhau v khc nhau v nhng khon chi ph sn xut c hch ton
vo TK 154 Cng ty.
Trang 49

im ging:
Kt chuyn chi ph nhn cng trc tip, chi ph sn xut chung vo TK 154
tnh gi thnh sn phm.
Bng 3.13: Bng tp hp chi ph sn xut.
Ghi n TK 154
v ghi c cc TK sau
TK 622
TK 627
Tng cng
S tin (ng)
180,595,579
187,462,840
368,058,419
S 3.12: Kt chuyn chi ph sn xut v tnh gi thnh sn phm nhp kho.

154
622
155
122,727,719
13,327,745
1,100,050,510
180,595,579
180,595,579
44,540,115
632,694,100
3,734,401,384
218,599,782
1,414,998,573
627
24,325,124
368,058,419
2,849,262
16,508,104
187,462,840
187,462,840
108,146,042
35,634,308
im khc:
Theo s liu trong thng 12/2003 c cc khon chi ph nguyn liu c a
trc tip vo TK 154 nhng khng c tnh vo gi thnh sn phm.
- Hch ton nguyn liu nhp tha:
N TK 154
C TK 3381
14,492,084
14,492,084
- Hch ton nguyn liu nhp t trong cc t:

N TK 154
84,386,626
C TK 154 (TK ca t)
84,386,626
Trang 50

- Hch ton nguyn liu thiu v hao ht:

N TK 1381
1,462,440
C TK 154
1,462,440
- Hch ton nguyn liu xut trong cc t.

N TK 154 (TK ca cc t)
84,386,626
C TK 154
84,386,626
- Hch ton phn nguyn liu hao ph trong sn xut:

N TK 641
5,158,098
C TK 154
5,158,098
S 3.13: S tng hp TK 154.

154
3381 (Nhp tha)
14,492,084
S d u k
966,917,972
14,492,084
1381 (Ph_Thiu + hao ht)

1,462,440
154 (Nhp trong t)

84,386,626
154 (Xut trong t)

84,386,626
84,386,626
621
2,357,952,618
954,574,961
3,312,527,279
622
122,727,719
13,327,745
180,595,579
44,540,115
627
24,325,124
2,849,262
16,508,104
187,462,840
108,146,042
35,634,308
1,462,440
84,386,626
641 (Ph _ Xut khc)
3,312,527,279
5,158,098
5,158,098
155
180,595,579
3,734,401,384
3,734,401,384
187,462,840
4,779,464,408
3,825,408,548
S d cui k
920,973,832
Trang 51

Bng 3.14: Bng tnh gi thnh theo tng loi sn phm.

n v tnh: ng
Loi sn phm
CPNLTT
CPNCTT
CPSXC
Gi thnh
Dng gi
2,717,718,042
117,252,692
172,990,708.8
3,007,961,442
Dng ly
648,624,923
63,342,887
14,472,131.2
726,439,942
3,366,342,965
180,595,579
187,462,840
3,734,401,384
Tng cng
3.2.5.3. Tnh gi thnh n v tng loi sn phm:

T bng tnh gi thnh trn, vi s lng thnh phm theo tng loi sn
phm ta tnh c gi thnh n v ca chng.
Bng 3.15: Bng gi thnh n v theo tng loi sn phm.
n v tnh: ng
Loi sn phm
vsp
Dng gi
gi
3,985,566
3,007,961,442
754.713
Dng ly
ly
334,449
726,439,942
2,178.563
4,319,015
3,734,401,385
Tng cng
s lng
Tng gi thnh
Gi thnh vsp
3.2.6. Ph phm:
Hng thng, trong qu trnh sn xut lun c ph phm, chng cng c
theo di v c ghi ch cng vi s lng thnh phm sn xut c trong thng.
Cc loi ph phm u bn c vi gi c khc nhau ty theo gi tr s dng ca
n v cng ty c nhng ngun tiu th lu di cho cc loi ph phm ny.
Trong thng 12/2003, cc loi ph phm v gi tr thu hi ca chng c
phn nh trong bng sau.
Trang 52

Bng 3.16: Gi tr thu hi ca ph phm.

n v tnh: ng
STT
1
2
3
4
5
6
Loi ph phm
M ming
M vn
M d
M du
M kht
M t
Tng cng
vt
kg
kg
kg
kg
kg
kg
s lng
1,240.0
4,491.0
643.0
2,925.5
328.0
1,491.0
11,119
n gi
6,500
3,200
1,500
1,500
300
300
Thnh tin
8,060,000
14,371,200
964,500
4,388,250
98,400
447,300
28,329,650
i vi cng ty, khon thu t ph phm c hch ton nh sau:

N TK 111
C TK 641
28,329,650
28,329,650
Nh vy, khon thu ny khng c tnh vo lm gim chi ph ca gi

thnh sn phm, cch hch ton ny phn nh s gim chi ph i vi chi ph bn
hng.
3.3. Phn tch mt s im khc tiu biu trong cng tc k ton chi ph sn
xut v tnh gi thnh sn phm ti Cng ty:
im khc c bn nht l cch k ton TK 621 v cch k ton i vi
nhng chi ph lin quan n nguyn liu trong sn xut cng vi nhng tn gi chi
ph.
tm hiu u im v khuyt im trong cch hch ton ny cn kt hp
vi phn trch ca TK 154 v chi ph nguyn liu trang bn.
Trang 53

Trang 54

Nhn vo phn trch ny c th thy:

u im:
- S liu r rng v to c ci nhn bao qut v chi ph nguyn liu ca

tng t trong b phn sn xut (s d u k, s nhp trong k, s s dng, s
tha, s thiu, ... ) ngay trong chnh TK 154.
- To s tin li trong vic theo di nhng khon chi ph vn rt nhiu ny,
v khi mun tm hiu khi qut gi thnh sn phm th c th nhn vo TK 154 l
bit c con s chi ph nguyn liu trc tip c dng tnh gi thnh.
Khuyt im:
- Mt s tn gi ti khon trong TK 154 li khc vi tn gi ca s liu

tng ng trong Bng cn i nguyn liu 4 t, iu ny rt d gy hiu nhm v
lm ri s liu i vi nhng ai mi tm hiu v lnh vc ny, chc ch c nhn vin
nhng b phn c lin quan mi hiu c.
Bng sau y cho thy s khc nhau trong tn gi ca cng mt khon chi
ph.
Din gii
T gia v
Trong TK 154
Phn xut trong thng

trong cc bng cn i
S tin
1381(Thiu+Hao Ht)
Ph (Bng cn i nguyn liu)
1,462,440
641 (Ph)
BC thnh phm gia v
1,058,037
Xut Cn V
Ph
1,057,972
65
T Ni Hi 641 (Ph)
Xut khc (BCNL)
2,383,246
641 (Ph)
Xut khc (BCNL)
1,716,815
T Soup
- T bng trn cng s thy, xut khc chnh l xut cho b phn bn hng
nn khng cn ghi ch l 641Ph c th lm hiu khng r, ch ghi tn ti khon
cng c ri. i vi nhng ai bit v lnh vc ny th cng bit TK 641 (Chi ph
bn hng).
Trang 55

3.3.2. Gi tr thu hi ph phm:

Ph phm chnh t trong qu trnh sn xut sinh ra, l m ming, m vn,
m kht, ... tc l trong n c nguyn liu u vo nh bt m, du Shortening, ....
Theo l thuyt, khi bn ph phm th khon thu hi y c hch ton
nh sau:
N 111
28,329,650
C 155
28,329,650
Khi , gi thnh sn phm s thp hn so vi gi tr trnh by trn v

tng chi ph sn xut c b p mt phn bng khon thu t ph phm.
Gi thnh sn phm lc ny:
3,734,401,384 28,329,650 = 3,706,071,734
i vi Cng ty, khon tin ny li c hch ton vo mt TK khc:
N 111
C 641
28,329,650
28,329,650
Vi cch hch ton ny, khon thu hi gi tr ph phm khng c xem l

khon gim chi ph sn xut m mang ngha l mt khon gim chi ph bn hng.
Chnh v th, gi thnh sn phm khng thay i, gi vn hng bn cao hn so vi
thc cht v li tc gp (chnh lch gia doanh thu thun v gi vn hng bn)
cng t hn.
Tuy nhin, cch hch ton ny ca Cng ty chp nhn c, bi v, trc
ht, khon thu hi ch chim mt t l rt nh (0.75%) so vi tng chi ph sn xut
nn xem nh khng ng k. Mt khc, vi t l nh nh th, nu a thm vo
vic tnh gi thnh th s pht sinh thm mt cng vic cng rt chi li l kim sot
ph phm chi tit i vi mi loi sn phm (hin nay Cng ty c khong 70 loi
sn phm c th), thc hin cng vic ny s pht sinh thm nhng khon chi ph
cho nhn cng, ni thu gi, phiu theo di chng hn, ... trong khi khon thu hi li
khng b p khon chi ph b ra. Ngoi ra, khon thu t ph phm cng
c xem l khon gim ph (d l chi ph bn hng) v cng s c tnh vo kt
qu hot ng kinh doanh c thc hin hng qu.
Trang 56

3.3.3. K ton nguyn vt liu nhp kho:

Theo l thuyt v k ton nguyn vt liu nhp kho, nhng ti khon hu
nh phi c: TK 152, TK 331, cc TK v tin, TK v thu, TK 1381, TK 3381, v
TK 711 (khi c hng khon chit khu do thanh ton sm tin mua nguyn vt
liu).
Kt hp vi Bng k s 4 trang 37 s thy cch theo di qu trnh thu mua
nguyn vt liu nhp kho trong thng. Trn thc t, khi thu mua nguyn vt liu,
phn hch ton ca Cng ty phc tp hn vi nhng khon khng c trn l thuyt.
Ly v d tiu biu l phn nhp kho ca nguyn liu. Ngay t u nhn vo Bng
k th khng d hnh dung nn phn gii thch thm bng nh khon phn nh cch
hch ton nghip v Mua nguyn liu nhp kho.
Phn ghi n i ng cc TK sau tc l:
N TK 152
2,087,743,338
C 331
1,512,066,109
C 111
495,876,268
C 333
66,409,992
C 641
12,243,248
C 3388
1,147,721
Trn y l mt s im khc bit v nghip v k ton ca Cng ty. iu

ny th hin s phong ph trong k ton trn thc tin v n ph hp vi c im
hot ng ca Cng ty.
Trang 57

Chng 4
MT S BIN PHP HON THIN CNG TC K TON

CHI PH SN XUT V TNH GI THNH SN PHM
WX
4.1. Mt s bin php hon thin cng tc k ton chi ph sn xut v tnh gi
thnh sn phm:
4.1.1. K ton chi ph nguyn liu u vo:
- Kim tra cht ch cc chng t ghi chp tnh hnh nhp, xut nguyn liu.
T chc i chiu nh k v bt thng kho nguyn liu vi s liu ca Phng k
ton cuc kim tra t hiu qu.
- Theo di cht ch s liu phn nh tnh hnh s dng nguyn liu trong sn
xut c b phn sn xut bo co, nhanh chng pht hin v tm hiu khi s liu
lng ph, tht thot vt qu mc cho php trong qu trnh sn xut, nu c.
- Hin nay, nhng nguyn liu ch yu th hng thng c mua theo hp
ng di hn. Trong hp ng c nhng tha thun nh m bo v cht lng, s
lng theo gi c tha thun, ... v lun c iu khon d phng l s cng nhau
tha thun gi c khi c nhng tnh hung xu ngoi mun xy ra. Chnh v vy,
ch n cui mi nm, b phn k ton mi thc hin cng vic nh gi tnh hnh
nguyn vt liu u vo. Nu c, cng vic ny nn tin hnh t nht l 2 ln
trong mt nm v y l vn rt quan trng cn phi theo di thng xuyn, nht
l hin nay Cng ty c ang thc hin k hoch gim chi ph a ra gi bn hp
l cho ngi tiu dng.
- Thng 11/2003, Cng ty ban hnh S Tay Cht Lng xc nh v
m t H thng qun l cht lng, cc th tc i vi hot ng trong H thng
qun l cht lng, ... N thng tin nhng vn kim sot c th c thc hin
ti Cng ty m bo cht lng.
xy dng, thc hin H thng qun l cht lng v ci tin lin tc tnh
hiu lc ca n, cc cng vic cn lm:
Trang 58

+ Truyn t trong cng ty t cp cao nht n nhn vin v tm quan

trng ca vic p ng cc yu cu ca khch hng cng nh cc yu cu
ca lut nh i vi sn phm trong cc cuc hp xem xt lnh o trong
chng trnh o to, cuc hp sn xut.
+ Xy dng chnh sch cht lng ca Cng ty.
+ Ch o i Din Lnh o thu thp v thng k cc s liu m
bo vic xy dng cc mc tiu cht lng ng v ph hp vi chnh sch
cht lng lp ra.
+ m bo h thng cht lng c xy dng, c duy tr, cung
cp y cc ngun lc thc hin chnh sch cht lng, mc tiu cht
lng v tha mn yu cu khch hng.
+ Ch tr cc cuc hp xem xt lnh o, so snh cc kt qu t c
vi mc tiu cht lng lp, quyt nh cc hnh ng cn thit lin quan
n chnh sch cht lng, mc tiu cht lng, phng nga s khng ph
hp xy ra v ci tin lin tc H thng qun l cht lng.
Hin nay, chng ch cht lng ang l vn rt c quan tm ca bt k
doanh nghip no mun nng cao uy tn trn thng trng. Do , cng nhanh
chng nhn c chng ch ny th trc ht doanh nghip cng c tit kim c
chi ph thc hin. Theo tinh thn thc hin chng ch ny, h thng k ton ca
Cng ty cn c hon thin ph hp vi tnh hnh mi.
- Qua nhng g trnh by, h thng k ton ca Cng ty tun theo H
thng k ton ca Vit Nam v mang nhiu tnh cht ring. Thc t th trng hp
ca Cng ty khng phi l ngoi l nn ch mong Cng ty c th nghin cu li
cch trnh by cc bo co k ton r rng hn v phn gii thch bn cnh s hiu
ti khon c th hn.
- i vi TK 621, Cng ty c th theo di chi ph nguyn liu trc tip v
m bo ti khon ny khng c s d u k theo quy nh.
Trang 59

S ch T c minh ha:
N
TK 621
- Xut kho nguyn liu sn xut.
- Nguyn liu thiu, hao ht.
- Nguyn liu u k cc t.
- Nguyn liu xut trong t.
- Nguyn liu tha.
- Nguyn liu xut khc.
- Nguyn liu nhp trong t.
- Nguyn liu tha nhp kho.
- Nguyn liu cui k chuyn ht v cc

t.
TK 621 khng c s d cui k.
- Kt chuyn chi ph nguyn liu trc

tip vo TK 154.
T s trn nghin cu lp ra TK 621 bng hnh thc biu bng theo di

cho cc t, tuy nhin s pht sinh thm tn cho cc tiu khon theo di chi ph
nguyn liu cho tng t c th nh khon s d ca tng t vo TK 621. Gii
php ny s a cch k ton chi ph sn xut v tnh gi thnh sn phm ca Cng
ty theo hng ca l thuyt, tuy vy vn rt cn c thm thi gian th nghim
trn thc t.
4.1.3. ng dng cng ngh thng tin phc v cng tc k ton doanh
nghip:
Vn t chc d liu v phng php x l d liu l nhng c trng c
bn ca mt h thng thng tin. Tt c cc d liu ca doanh nghip c t chc
lu tr chung trong mt kho d liu no . Ngi s dng cn lp bo co g th
ch cn thng qua h qun tr c s d liu ly d liu t kho chung phc v cho
vic lp bo co. Cch t chc d liu ny dng c cho c h thng thng tin k
ton n l hay l mng ni b trong doanh nghip.
u im ni bt ca cch t chc d liu ny:
- D liu lu tr khng trng lp nhau.
- Mi ngi u c th dng chung d liu torng c s d liu.
Trang 60

- D liu ti chnh v khng c tnh cht ti chnh c gn kt gn gi v

cht ch vi nhau.
- Khi lng d liu lu tr ln, tm kim d liu nhanh.
- H thng c th x l d liu v lp bo co ngay khi nghip v xy ra nn
thng tin v hot ng doanh nghip c cung cp kp thi.
Cng ty ng dng cng ngh thng tin phc v cho cng tc k ton ca
mnh t khi cn lin doanh vi nc ngoi v hin nay vn cn s dng phn mm
k ton y trong cng tc qun l s liu k ton nhng c ci tin cho ph hp vi
H thng k ton ca Vit Nam. Tuy nhin, vic chp v ny lm cho ton b h
thng k ton ca Cng ty cha t c s phi hp ti a, thng tin d liu cha
c x l theo mt trnh t ni tip lin tc trn h thng my tnh m c nhng
cng on c x l th cng. Song song vi vic Cng ty ang xy dng H
thng qun l cht lng, cng tc ci cch h thng k ton ca Cng ty theo cc
phn mm k ton mi hin hnh l iu nn xem xt thc hin nhm nng cao hn
na kh nng kim sot v x l s liu ca Cng ty.
4.2. Mt s bin php khc:
- Kim tra cht ch ha n, chng t dch v mua ngoi ca cc b phn,
gim st v lp s theo di chi tit i vi nhng nghip v bn hng khng thng
xuyn nh bn hng trong thi gian khuyn mi (tng thm sn phm ca Cng ty),
chng trnh gii thiu sn phm, giao lu,...
- Hin nay, Phng k ton c 7 nhn s chu trch nhim 7 lnh vc trong
cng tc k ton ca ton Cng ty. Vi khi lng cng vic ln, i hi phi theo
di cc loi ti khon hng ngy th s lng nhn s nh vy l tng i mng.
t trng hp c mt ngi vng mt t xut trong thi gian cng vic bn rn
th cch gii quyt tnh th l ngi khc phi lm thay, nu khng th i ngi
tr li lm vic, khng lm tr tr cng vic chung nhng khng chc hiu qu
cng vic s t nh nhau. Chnh v th, cng tc o to ngun nhn lc cho
Phng k ton l cn thit bn cnh vic cp nht, nng cao trnh nghip v
chuyn mn cho cc nhn vin hin ti.
Trang 61

-Thnh thong kim tra thit b tch tr in tm thi cho h thng my vi

tnh d phng trng hp mt in t ngt s c thi gian ch ng ngng
hot ng ca my, trnh nhng s c gy nh hng n d liu ca my.
-B phn k ton nn thng xuyn c nhng bui hp trao i, ph bin
kin thc chuyn mn, cp nht thng tin k ton mi c s phi hp nhp
nhng, n gia cc k ton vin, nhm nng cao sut hot ng, ph hp vi giai
on tng cng cc hot ng kinh doanh ca Cng ty hin nay.
4.3. Mt s thng tin tham kho nhm gip Cng ty nm bt c hi v qung
b thng hiu:
4.3.1. Ngun nguyn liu mi:
- Phn vin Cng ngh thc phm TP. H Ch Minh nghin cu thnh
cng v hon thin cng ngh thit b sn xut ch bin m c ba sa thnh du thc
phm ng dng trong cng ngh ch bin thc phm v thc n giu dinh dng
cho tr em. Qui trnh cng ngh tinh luyn cho ra 2 loi m v du c ba sa. Phn
c ca m c ba sa sau khi tinh luyn c dng trong cng nghip ch bin thay
cho mt loi du c tn gi l Shortening. Phn lng sau khi tinh luyn thnh du c
thc phm nu n, tc cooking oil, thnh phm dinh dng ng hng top ten.
c bit trong thnh phm m c ba sa c cht Omega3 v mt s cht qu him
khc rt cn thit cho s pht trin tr thng thng minh cho tr em, do a thc
n tr em ng gi l rt tuyt.
4.2.3. i vi sn phm mi:
Sn xut m n lin c bit (khng qua giai on chin) dnh cho ngi n
king l mt nghin cu mi ca b Lng Th Hng, i hc Nng Lm TP. H
Ch Minh. Theo , thay th cho qu trnh chin, m n lin s c hp, sy. Kt
qu th nghim cho thy, m n lin khng qua chin s c mu c, khng cng,
m bo gi tr dinh dng. c bit, m khng s dng du m nn rt tt cho sc
khe, trnh d lng cholesterol. Gi mi gi m loi ny r hn cc loi m n lin
hin nay 200 300 ng. Hin cng ngh sn xut m n lin khng chin
chuyn giao cho mt n v ch bin thc phm ti TP HCM.
Trang 62

4.3.2. Mt vi tng qung b thng hiu Cng ty:

- Xt c th th ngi tiu dng cng c nhiu i tng vi yu cu v
trng lng m khc nhau, Cng ty nn c chin lc tip th sn phm theo hng
ny, c nhng cch qung co sn xut m n lin vi nhiu trng lng khc nhau
ph hp vi tng i tng: ngi lao ng th cht th cn trng lng nhiu
tip thm nng lng, ngi lao ng tr c th ch nhiu n tng s minh mn,
tr em th dng sn phm m trng lng t, khng cay, hng v tri cy c bit
(nu nghin cu c sn phm nh th), ... nhng tt c u c nhng ht u Ha
Lan sy, ht bp sy, c rt,... l phn thc phm mi l, ngon v ch c sn phm
m An Thi. Vic qung co theo hng ny s t nhiu gy s ch v hin nay cc
loi sn phm m n lin u ch trng n qung co hng v mi (theo v Hn
Quc, v Trung Quc, v Thi Lan,...) v qung co t, dn dp, lin tc trn cc
phng tin truyn thng, cn Cng ty li khng c nhng hng v c o c kh
nng cnh tranh. Do , a nhn hiu nhanh chng n vi ngi tiu dng cn
c nhng chin lc qung co, tip th chuyn nghip hn na, bi v xt khch
quan th cht lng sn phm c Cng ty t im kh nn to c thun li trong
vic qung co.
Ngoi ra, cch qung co t tn km hn nhng vn c tc dng nht nh
trong vic a hnh nh Hai con voi n v lu li trong tr nh ca ngi tiu
dng l qung co bng p phch, bng bng rn, bng hiu vi hnh nh bt mt,
th v.
Mt cch khc cn c s u t k lng l thit k nhiu mu v cch
iu hnh nh hai con voi a vo cc vt dng thng dng nh mc kha, nn,
v, ... hoc c th hnh nh ch l nhng tm can c th dn vo cc vt dng,
nhng quan trng phi l nhng hnh nh vui, l mt (cch ny tng t nh
hnh nh ch tru vng ca seagames 22). Cng ty c th tn dng tng sng to
ca tp th nhn vin Cng ty bn cnh vic thu cng ty qung co. Ngi quyt
nh nhng mu thit k ny khng hon ton l mt ngi lnh o m phi xem
xt cng vi kt qu trng cu kin ca nhiu i tng trong v ngoi Cng ty v
hnh nh ny c tc ng nhiu n tn tui ca Cng ty.
Trang 63

PHAN KET LUAN
I. KT LUN:
Trn c s tng hp cc phng php nghin cu, lun vn hon thnh
nhng nhim v ch yu sau:
- H thng ha nhng vn l lun c bn v k ton chi ph sn xut v
tnh gi thnh sn phm.
- Gii thiu nhng nt chnh ca Cng ty TNHH Lin Doanh Cng Ngh
Thc Phm An Thi.
- i su trnh by v nh gi cng tc k ton chi ph sn xut v tnh gi
thnh sn phm ti Cng ty.
- xut mt s bin php v k ton v nhng thng tin tham kho nhm
gip Cng ty nng cao hiu qu hot ng kinh doanh hn na.
Em hon thnh bi lun vn ny xut pht t tinh thn c gng tm ti, hc
hi nhng iu mi, l, b ch t thc tin hon thin hn vn kin thc c
trau di t gh nh trng. Hn na, em mong rng nhng g em trnh by s h
tr c mt cht g d nh nhoi v mt tng cho nhng k hoch sn xut kinh
doanh trong tng lai ca Cng ty.
II. KIN NGH:
T nhng nhn xt, nh gi mt s im khc trong cng tc k ton chi ph
sn xut v tnh gi thnh sn phm, cc xut, bin php nu c tnh cht tham
kho v kin ngh. Mc ch ch l mun ng gp kin, suy ngh ca bn thn
c th hon thin hn cng tc k ton ca Cng ty.
Trang 64

ti Cng Ty TNHH Lin Doanh CNTP An Thi.
PHAN KET LUAN
Trn c s tng hp cc phng php nghin cu, lun vn hon thnh

nhng nhim v ch yu sau:
- H thng ha nhng vn l lun c bn v k ton chi ph sn xut v
tnh gi thnh sn phm.
- Gii thiu nhng nt chnh ca Cng ty TNHH Lin Doanh Cng Ngh
Thc Phm An Thi.
- i su trnh by v nh gi cng tc k ton chi ph sn xut v tnh gi
thnh sn phm ti Cng ty.
- xut mt s bin php v k ton v nhng thng tin tham kho nhm
gip Cng ty nng cao hiu qu hot ng kinh doanh hn na.
Em hon thnh bi lun vn ny xut pht t tinh thn c gng tm ti, hc
hi nhng iu mi, l, b ch t thc tin hon thin hn vn kin thc c
trau di t gh nh trng. Hn na, em mong rng nhng g em trnh by s h
tr c mt cht g d nh nhoi v mt tng cho nhng k hoch sn xut kinh
doanh trong tng lai ca Cng ty.
Trang 65
TI LIU THAM KHO

------ # " -----1. K ton chi ph Th.S. Hunh li, Th.S. Nguyn Khc Tm, hiu nh:
TS V Vn Nh - NXB Thng K.
2. K ton tng hp chi ph v tnh gi thnh sn phm V Huy Cm
NXB Thng K.
3. Hng dn thc hnh K ton ti chnh (Ti bn ln 2) TS. V Vn Nh
- Trn Anh Hoa Th.s Nguyn Ngc Dung.
NXB Thng K.
4. K ton qun tr v phn tch kinh doanh NXB Thng K.
5. K ton qun tr - Trng i hc Kinh t TPHCM.

KẾ TOÁN CHI PHÍ SẢN XUẤT VA TINH GIA THANH CONG TY AN THAI

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KẾ TOÁN CHI PHÍ SẢN XUẤT VA TINH GIA THANH CONG TY AN THAI

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TRNG I HC AN GIANG

KHOA KINH T - QUN TR KINH DOANH

Luan Van Tot Nghiep

Gio vin hng dn:

Sinh vin thc hin:

ThS. BI THANH QUANG

TRNG NGC DIM THY

Phn ni dung ............................................................................................... 4

1.2.1.1. i tng tp hp chi ph sn xut ......................................... 10

2.6.Tnh hnh kinh doanh nhng nn gn y ................................................. 26

Chng 4: Mt s bin php hon thin cng tc

Phn kt lun ............................................................................................. 64

DANH MC BIU V BIU BNG

GII THCH CC CH VIT TT V THUT NG

- BHXH, BHYT, KPC

: bo him x hi, bo him y t, kinh ph cng on.

: cn b - cng nhn vin.

- CPSX hoc cpsx

: chi ph sn xut d dang.

: chi ph nguyn vt liu trc tip.

: chi ph nhn cng trc tip.

: chi ph sn xut chung.

: chi ph sn xut kinh doanh d dang.

: gi thnh bn thnh phm.

: gi thnh thnh phm.

K ton chi ph sn xut v tnh gi thnh sn phm

GVHD: Bi Thanh Quang

SVTH: Trng Ngc Dim Thy

K ton chi ph sn xut v tnh gi thnh sn phm

GVHD: Bi Thanh Quang

tnh gi thnh sn phm va ng, va chnh xc. iu ny s to nn mt ci

K ton chi ph sn xut v tnh gi thnh sn phm

SVTH: Trng Ngc Dim Thy

K ton chi ph sn xut v tnh gi thnh sn phm

GVHD: Bi Thanh Quang

3. Ni dung nghin cu:

K ton thu mua nguyn vt liu.

Tp hp chi ph sn xut theo tng khon mc, hch ton chng v

Tnh gi thnh sn phm.

Phn tch mt s im khc trong cch k ton chi ph sn xut v tnh

ra mt s bin php tit kim chi ph sn xut.

4. Phng php nghin cu:

Phng vn, tm hiu tnh hnh thc t ti cc khu ca dy chuyn sn

Thu thp s liu thc t t phn xng sn xut chnh v phng k

Tham kho nhng ti liu c lin quan n ti nghin cu.

4.1. Phng php x l s liu:

SVTH: Trng Ngc Dim Thy

K ton chi ph sn xut v tnh gi thnh sn phm

GVHD: Bi Thanh Quang

PHAN NOI DUNG

SVTH: Trng Ngc Dim Thy

K ton chi ph sn xut v tnh gi thnh sn phm

GVHD: Bi Thanh Quang

SVTH: Trng Ngc Dim Thy

K ton chi ph sn xut v tnh gi thnh sn phm

GVHD: Bi Thanh Quang

SVTH: Trng Ngc Dim Thy

K ton chi ph sn xut v tnh gi thnh sn phm

GVHD: Bi Thanh Quang

CPSXC thc t trong k

- Chi ph ngoi sn xut:

SVTH: Trng Ngc Dim Thy

K ton chi ph sn xut v tnh gi thnh sn phm

GVHD: Bi Thanh Quang