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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 '
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NO' T.K l5,4
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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"
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-tie,
N'o' TK 1622
--; !!!
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(:2) Trh:ih. trurrJ'c lu1crng' nghi. :P'}U~:PI cg,a '~:ng ohio
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N,q'TK 154\
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'TK 334 "*" Kh,oaD. tricn, thee tii:n h.tcm,g t'inh v;9,o, ehi phI' theo 'Cluy dinh,., N~T'KIS27'
co. TK
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=,
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242
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(2)
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co, TK 888,:
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.. SP··'B,' = '900.000
.
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'Vi d·¥. "I:: Mdlc ,d.~ ·tiiu hao eU,a. ea.iC kho\i.n nu~c ·chil phi Wcmr (fn,g' vai 'ty' hoan thanh eua S.:J?d,u daD\g~ "" 'C-'p·'.·.-,X·····JU d·'$'Jn,a ,AIj·~lilil than 'It) mil.~·Ollilii.IO·0:-0,'.·1S d'~ . 0''' d. U!Il. - IC:PSX phat sinh. tnJil1ll tnJa.ng:: ,8..000",000 - S'P h,oa.n th~ulh twng 'tha.ug; 80.0 SP'; SP d,G' dang ,cu6i thallg: 900S,P vd:i ~; b,og n 'thlllh. 4\0%., NArt' vq;Y~~
le
I
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CPS,X d,u dang __ 500. 000 + ,8.000.. 00 '.'(~IO::,n.::"::-..·~IJO- (II; ): 0 cu6i. ·tha,ng 800 + (200 x 40%) x, ..~: ux~ ... 70..
r
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.B\lnh.. gi' SP lam d!o:dang' theo lJ;bwmg 'pluip' ud'c Im;tng 8,:P bOI:an~ tJblnh ·tutmg dU~O"Dg.nhJlJIlg ,chi. tin'b d6i v<ti chi pbi. ldl'C k_h,ong phli. la. CP NVL ehfnh (h,o"c ehi phi: .NVL ·t1V'c:ti,~p), 'C.P NVL ehfnh ChO'.iC C.P , NVL 'trVc, ti~p_) d,ltq'C xac d,~l1lh co 1100(: 'tM!=uhae eho d:O'(O ;8P d,a d3Jllg'Va 'vi, SP b091l thanh lil! nhir nhau (do CItra va"a, su d~:Qg' 'ngaY' trong giai d~n diu cia (Jlllla trmh !san :x:uit). . ~ CPSX, dO' dang d4.u tha'ng let ,500.,000 tl'\Qng d:tk + C.P.N'VL -t-r.~;c' tie,:: . 206. ()00 +- CP'NC tr~c tji,~p,:: 1100.. 000 + CP8X ehruJng:: 1941·.000 - IC:PISX p,n,at sinh tran,.g· thang la 8"OOIO~OOO~, t1101l,1 d,6 : P·.-'N -" ·t ." ".r;!, ,~ '1''9:"0'110" .' 01.,..' 0" + C- '--·:· ·VL···I. ...lil!C.,'-"tlep' Q~..... + ell' nhan ,con.B' tl'l,fc tH~~p:. 2~lOO~OOO
1
ti
+ ClP'8X, Ichung': 2~7'10~OOO "" Sa:n phim h.o,"n thi.nh 'tr(Hlg th!'ng:: SOO SIP';, sa,n Phi'm dd" daQg leu~i thang: 200SP !comde ,d9 h,oan thanh 4\1{)I%': '.:'p,.: ·' ,',' ,0 . u~ th n or" .. ', ' S'".X.····· d'I,~,d.. 0,'1"11'1"" CPNVL true tl~n. ~.- 206,.000+-,3;" 190.000- -. - - n- 'n. ~OO • .It" -- ---- '20u'= ,6''1~ n-'tr'o'ng' ,s,p dO' dang ,S(U)+200 x , ..... ,_, . '.. ..:..
'c.
1~.I,di.~,
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U~,
.'
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IC~N',C,true ti"fSp,
100:,00.0 ,+ :2.,lOOJJO 0
,-
, 800 + (200x·40%) 1- nAi '00' +,:__: ~.i"l'l-- 0",'IO'0"'0 x 80 - '264,,000 .I_'!:1~"'_ • .1.• ~.'-" •. '.' .•.
('-I .,: 1
O· '2' .
"-'I-'<c
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0,---
---
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7t).
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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-
'"
iChl,:phj: ,ch~' bi~n, ,-, 294.000 + 4UlIO.OOO X ]llnn ,_, '_,,'!IJ 'U
l
,=,567,,111
mli.;u~::
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
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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
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bao ,g6m~
~ '600
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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
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 _~
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= -'.
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]: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~ .. ,
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_ 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.
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I
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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
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Oi,
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
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N,Q'TK 1.55 (A): 4k8'60.000
4\,.8160,.000
F7 -
:=
4 .. 60 .. 00 8 0
900
('.4"')'1
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hoa:n thanh
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- CP$X chung
fronD Uuing
3.200,,,001) 900 ..@01)
1
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CPSX
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60~lOm) 480.000
1
Z ,Il'on v~
'SiP
200.000 -
1.800.?OO I 600.000
~3~lO~O
,~OO.ODO'
i;'U)OOI
'1.500' 6i.'700
1.:20~1
"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.
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'kho 'V~'t liJ..~u
se ghi::
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.w. "\I' (J', !i'
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I!II
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N'Q TK'632
C6 TK :154. N",Q, 'T'K,'· 1'1-1- u2: I' '8','1 ' '" '~ Co, TK ,511 --+ ,gii 'ball dl:tta, 00 'tbu!'" !C6iTK 3881 ~, thue 'G:TG!T. Vi, ,d'IJ::,~'C,PtS:X, phat, sinh 4uqe k~t ,cbuy,in v,fio euefi :k$':
'j'
+ CP NV'L tryc tiep: + (JP' nhln e3n,g' 't,r1/.c tj,ifp:: + iCfS,X chung::
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,
cia dang
. G.J,,;:i.J"" l l~U', 'ely ,,' LIii"il;J;'D" ~,,~, 11,11 I~"';'~ , , .. I T,).,,·i ft;., D'>',-, dl.~W1iflil t"'l!"ilh , +ii"I;A:n dll'-n'lh A.Ui,V:~, I., rn N" TK" 15-'A ~ DOO' 0'0'0 'II,-,-I,--lrJ.".'_·, ~,":I"~ ,;).,U_".,il.: 06 TKA21.:, -.
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600.,000 '200.,000
'275,,000
;~,',,I, ',', 250000,"
-._ '.''':' 250100
' ,'--" .. 'I
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ce TK 15~:
:
= ~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 ','
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= ,Q ,!:iil!n
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Q;iIIIi,O·-'·
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bl,n thl g,h',
eho
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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
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0·
ra :nhie:u ~,o,i s,P ehimh, va, :riDa, 'c'h6n,g,coo h~ so q'u,y dOl, «(Jj,UY Id6i thanh sin, phlul, chuan~san, phi:m, 00 h~ se;: la 1 iQI!tq:C xem ll, SP dt1Win)" Di_ic; ,di"g'tfi ,t5 et:U1.~"C ~€" 'ooa,n.=: ~J.Oi tuqn,g' ,b,eh toan chi p,hi 5;in xu~t Hi, nhom SP'~d.. ,tluqng' nub Z la t'CFng' I'04i, Sf'" 5i Z Idoo ri. T6n,g ,Z eu,a, calc lo~i SP ch'i'nh bOa'D, tblanh 'r,ong k:}r' SP ChlU~ n T6:ng s,p ,cbuin hoan thanh tllong :k;]1' '.' .'. ' , .' 88 blqn;g tang' lo,d, T6:ng SP ,ehuln, boan ~ SP ehinh h· l . 'tba'nD' '11""'-~dA',,, th'~"nhtrW"ing' : ll'}~'!p ~='_L'.c . I . ·0;,11. -_'-' , IX, SO 'q,UY ():),I troIlgky
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1
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- C:PSX, dd' dan__g dau thang',:, ctOOJlOO ~ CPSX phl&t. sinh, trong thang Id,~c ,xli,le (ljnh 1(,1' Cb1lrY,i:n,: - CP' :nguyle:n 'vitt ]ieu tn1c tie:;:: 3.,000,,000 ...CP' nhan o6'ng 'try:c tiiip': ,5100,.000 - CP'SX Icbung: "00. ..000 ,_Sin, pham, hoan thAnh trong thang' d,uQ'c nb~p :kho thanb phim::
IJ)OOS'P' 'VA ,500S\PB. _ San pham ,d,i} dang cuoi thang ,i,o,m: :220 J3PA 'v'a 150 S,PS d'uQ'c idanh ,gi', theo (~P' nguy§.n 'v.t U,~:u ~c t.ifp,. ~,-'H~o SP: SPA, ~,a1"; S,P'B la 1L,,2., s GiiiJ Tad, ] i~u REly dUQl'C ti'nh roan v,l dJi'nh Idl;oan: (1) N a T'K 1541-: ,4.200.,000 i.·.: g, 0"0"0'" 00""0" cs 'T'U esi JU l~U~' ,50 0..000 e6 TK'622:
I
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co, TK 627::
700~OOO
ass ..
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'iii
l~600
- 80;0.,him dO dlang cu5i thing:: SPA:, 220 x 1 :: :220 S,PB:, 1.50 x 1!~,2 ~ l80,
CQlng:,
:400
1,6'00+,400"" ~.
cu,6i thang'
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;=:
2~450~OOO
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A, I n, '':':Il'~ "_,I, Z '1 S··~·-,p-; 2" 45-' '0-" X.' "'JLll =: ~ "5'0' ~n-' ~~.' B ...... -_L a""Db- t:!!jO' .-'LC.~U ... ""D 010' . 0 '_', T- 'o~I ~g" /ZC S-P'·· h uG ,t'h ..·.~_ -:; ,. \)f ....0' x ,fl,.iI £:0-' = 1- Ai ' ' ,0' I, ~,.~'. __''.'.'"
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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
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