Tai Chinh Ke Toan KT

Bo co thc tp tt nghip
Trng Trung hc Kinh t

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Mc lc
Chng I ............................................................................................................ 5
Cc vn chung v chi ph sn xut v gi thnh sn phm ........................... 5
1.1
c im t chc sn xut ca ngnh sn xut cng nghip ............ 5
1.2
Khi nim chi ph sn xut v cc cch phn loi chi ph sn xut
ch yu. ......................................................................................................... 5
1.2.1 Khi nim chi ph sn xut. ........................................................... 5
1.2.2 Cc cch phn loi chi ph sn xut ch yu. ................................ 5
1.3
ngha ca cng tc qun l chi ph sn xut trong qu trnh hot
ng sn xut kinh doanh. ............................................................................. 7
1.4
Gi thnh sn phm, phn loi gi thnh sn phm. ......................... 7
1.4.1 Gi thnh sn phm: ...................................................................... 7
1.4.2 Phn loi gi thnh sn phm. ....................................................... 8
1.5
i tng tp hp chi ph sn xut, i tng tnh gi thnh sn
phm. ........................................................................................................... 9
1.5.1 i tng tp hp chi ph sn xut................................................ 9
1.5.2 i tng tnh gi thnh sn phm. .............................................. 9
1.6
Nhim v k ton chi ph sn xut v tnh gi thnh sn phm. ..... 10
1.7
K ton tp hp chi ph sn xut. .................................................... 11
1.7.1 Ti khon k ton ch yu s dng. ............................................ 11
1.7.2 Phng php k ton tp hp chi ph sn xut. ........................... 15
1.8
Cc phng php nh gi sn phm ang ch to d dang. .......... 18
1.8.1 Theo chi ph nguyn liu, vt liu trc tip (nguyn liu, vt liu
chnh trc tip)......................................................................................... 18
1.8.2 c lng sn phm hon thnh tng ng............................ 19
1.8.3 nh mc chi ph. ........................................................................ 20
1.9
Cc phng php tnh gi thnh sn phm v ng dng trong cc
loi hnh doanh nghip ch yu................................................................... 20
1.9.1 Cc phng php tnh gi thnh sn phm. ................................. 20
1.9.2 ng dng cc phng php tnh gi thnh trong cc loi hnh
doanh nghip ch yu. ............................................................................. 25
Chng II ......................................................................................................... 30
Thc t cng tc k ton chi ph sn xut v tnh gi thnh sn phm ca cng
ty THit b Vt t - nng sn thanh tr - h ni ............................................... 30
2.1
c im chung ca Doanh nghip. ............................................... 30
2.1.1 Qu trnh hnh thnh v pht trin ca Doanh nghip. ............... 30
2.1.2 Chc nng nhim v v c im hot ng sn xut kinh doanh
ca Cng ty thit b vt t nng sn Thanh Tr - H Ni. ....................... 30
2.1.3 C s vt cht k thut ca nh my ..33
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L Thanh Phng - 38/A7
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2.1.4 Cng tc t chc qun l, t chc sn xut v t chc b my k
ton ca n v thc tp ... 33
2.2
Thc t cng tc k hoch chi ph sn xut v tnh gi thnh sn
phm ca Cng ty vt t thit b nng sn Thanh tr - H Ni ................... 37
2.2.1 i tng tp hp chi ph sn xut v i tng tnh gi thnh sn
phm ca cng ty..................................................................................... 37
2.2.2 K ton tp hp chi ph sn xut. ................................................ 38
2.2.3 nh gi sn phm lm d cui k. ............................................ 65
2.2.4 Phng php tnh gi thnh sn phm......................................... 65
Chng III ....................................................................................................... 67
Nhn xt v kin ngh v cng tc k ton chi ph sn xut v tnh gi thnh
sn phm ca cng ty vt t thit b nng sn thanh tr -h ni. ..................... 67
3.1.1 u im. ...................................................................................... 67
3.1.2 Nhc im. ................................................................................ 68
3.1
Mt s kin ng gp. .................................................................. 68
Kt lun ........................................................................................................... 70
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Li ni u
Sau nm 1954 min Bc c hon ton gii phng. t nc ta bt tay

vo xy dng kinh t v khc phc hu qu ca chin tranh li. C ch kinh t
ca chng ta lc l c ch tp trung quan liu, bao cp. Bn cnh nhng thun
li, chng ta cn gp phi mt s kh khn v ng ta cng mc phi nhng sai
lm trong vic xc nh nhng ch trng chnh sch ln, ch o chin lc v
thc hin ng li. Hu qu sai lm l cuc khng hong kinh t x hi ko
di 10 nm. V th, ti cc k i hi ng VI, VII, VIII v gn y nht l i
hi ng ln th IX quyt nh i mi c ch nc ta vi phng chm:
nn kinh t hng ha nhiu thnh phn vn ng theo c ch th trng, c s
qun l ca nh nc theo nh hng X hi ch ngha
T khi chuyn i c ch kinh t t nc ta c s pht trin mnh m
v c chiu rng ln chiu su, m ra nhiu ngnh ngh theo xu hng hi nhp
vi nn kinh t khu vc v th gii. Cho nn s canh tranh tt yu xy ra. Mt
trong nhng yu t quan trng quyt nh n s cnh tranh ca sn phm trn
th trng l gi c. iu ny c ngha l cng mt sn phm, cht lng nh
nhau, mu m ph hp vi th hiu ca khch hng th sn phm no c gi bn
h th s tiu th c nhiu hn, s cnh tranh s ln hn. Nhng gi bn phi
da vo c s ca gi thnh sn phm xc nh. Bn cht ca gi thnh sn
phm l s chuyn dch gi tr ca cc yu t chi ph vo nhng sn phm
hon thnh. thu c li nhun ti a cho Doanh nghip th doanh nghip
phi tit kim c chi ph ri mi h gi thnh. tit kim chi ph v h gi
thnh sn phm th mt trong nhng vn quan trng l t chc tt cng tc k
ton, tp hp chi ph sn xut v tnh gi thnh sn phm sn xut ra mt cch
chnh xc, kp thi, ng ch quy nh v ng vi vic tng cng v ci
thin cng tc qun l chi ph sn xut, gi thnh ni ring v cng tc qun l
doanh nghip ni chung.
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Chi ph sn xut, gi thnh sn phm l yu t quan trng tc ng n kt
qu sn xut kinh doanh, chnh sch v gi bn v kh nng cnh tranh ca cc
doanh nghip trong nn kinh t th trng. Chnh do nhng nguyn nhn trn m
em chn chuyn k ton chi ph sn xut v tnh gi thnh sn phm ti Cng
ty vt t thit b nng sn Thanh Tr - H Ni lm ti thc tp ca mnh.
V thi gian thc tp khng nhiu, do nhng hn ch v iu kin khch
quan v kh nng ca bn thn khng cho php nn chc chn bo co ca em
cn rt nhiu thiu st, em rt mong c s ch bo, gip thm ca cc thy
c gio v qu cng ty ni em c iu kin c thc tp.
Em xin chn thnh cm n.
Hc sinh
L Thanh Phng
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Chng I
Cc vn chung v chi ph sn xut v gi thnh sn
phm
1.1 c im t chc sn xut ca ngnh sn xut cng nghip

Trong doanh nghip sn xut cng nghip, vic t chc cng tc k ton
vn dng cc phng php k thut hch ton, c bit l vn dng phng php
k ton tp hp, phn b chi ph sn xut v phng php tnh gi thnh sn
phm trong pham vi ngnh sn xut cng nghip bt ngun t nhng c im
ca quy trnh k thut v t chc sn xut, t tnh a dng v khi lng sn
phm c sn xut ra, ni cch khc l bt ngun t loi hnh sn xut ca
doanh nghip. V vy, nghin cu loi hnh sn xut ca doanh nghip s gip
cho vic t chc cng tc k ton trong doanh nghip c hp l, ng n v
do pht huy c chc nng, vai tr v v tr ca k ton, trong cng tc k
ton, qun l kinh t, qun l doanh nghip ni chung v qun l chi ph sn xut
v gi thnh sn phm ni ring.
T ngnh kinh t cp I s c phn chia thnh cc ngnh kinh t cp II,
cp III; c loi hnh cng ngh sn xut, tnh cht quy trnh cng ngh, phng
php sn xut sn phm, nh k sn phm v s lp li ca sn phm c sn
xut ra khc nhau. nghin cu cc loi hnh sn xut cng nghip cn phi
tin hnh phn loi theo cc tiu thc khc nhau.
1.2 Khi nim chi ph sn xut v cc cch phn loi chi ph sn xut ch
yu.
1.2.1 Khi nim chi ph sn xut.
Chi ph sn xut l biu hin bng tin ca ton b hao ph v lao ng
sng, lao ng vt ha v cc chi ph cn thit khc m doanh nghip chi ra
tin hnh hot ng sn xut kinh doanh trong mt thi k.
1.2.2 Cc cch phn loi chi ph sn xut ch yu.
1.2.2.1
Phn loi chi ph sn xut theo tnh cht kinh t (yu t chi ph).
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Chi ph nguyn liu, vt liu: Bao gm ton b gi tr ca cc
loi nguyn liu, vt liu chnh, vt liu ph, nhin liu, ph tng thay th,
cng c, dng c sn xut dnh cho sn xut kinh doanh trong k bo co.
-
Chi ph nhn cng: Bao gm ton b chi ph tr cho ngi
lao ng (tm thi hay thng xuyn) v tin lng (tin cng), cc khon
ph cp, tr cp c tnh cht lng, tin n gia ca v cc khon trch theo
lng (KPC, bo him x hi, bo him y t) trong k bo co.
-
Chi ph khu hao ti sn c nh: bao gm chi ph khu hao
ton b ti sn c nh ca cc doanh nghip trong sn xut kinh doanh

trong k bo co.
-
Chi ph dch v mua ngoi: Bao gm cc chi ph v nhn
cung cp dch v t cc n v khc phc v hot ng sn xut kinh

doanh ca doanh nghip trong k bo co nh: in, nc, in thoi, v
sinh v cc dch v khc.
-
Chi ph khc bng tin:Bao gm cc chi ph sn xut kinh
doanh cha c phn nh cc ch tiu trn, chi bng tin trong k

bo co nh: tip khch, hi hp, thu qung co
1.2.2.2
Phn loi chi ph sn xut theo cng dng kinh t chi ph (khon
mc chi ph)
Khon mc chi ph nguyn liu, vt liu trc tip: Bao gm
chi ph v nguyn liu chnh, vt liu ph s dng trc tip cho hot ng
sn xut sn phm.
-
Khon mc chi ph nhn cng trc tip: Bao gm cc khon
phi tr cho ngi lao ng trc tip sn xut sn phm, dch v nh:
lng, cc khon ph cp lng, tin n gia ca v cc khon trch theo
lng (bo him x hi, bo him y t, KPC).
-
Khon mc chi ph sn xut chung: Gm nhng chi ph pht
sinh ti b phn sn xut (phn xng, i, tri sn xut ), ngoi hai

khon mc trn.
1.2.2.3
Phn loi chi ph theo quan h vi quan h sn lng sn phm
sn xut.
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Chi ph bin i (bin ph): l nhng chi ph c s thay i v
lng tng quan t l thun vi s thay i ca khi lng sn phm sn
xut trong k nh: Chi ph nguyn liu, vt liu trc tip, chi ph nhn
cng trc tip
-
Chi ph c nh (nh ph): l nhng chi ph khng thay i
v tng s khi c s thay i khi lng sn phm sn xut trong mc

nht nh nh chi ph khu hao ti sn c nh theo phng php bnh
qun, chi ph in thp sng
1.3 ngha ca cng tc qun l chi ph sn xut trong qu trnh hot ng
sn xut kinh doanh.
-
Qun l chi ph sn xut l phn tch tnh hnh d ton chi
ph sn xut.
-
Qun l chi ph sn xut gip lp k hoch cung ng vt t,
tin vn, s dng lao ng cho k sau, cung cp ti liu tnh ton thu
nhp quc dn. Cng vic qun l chi ph sn xut cung cp s liu cho
cng tc tnh gi thnh, phn tch tnh hnh thc hin tnh gi thnh lm ti
liu tham kho lp nh mc chi ph sn xut v lp k hoch gi thnh
sn phm k sau. Gip cho cc nh qun l xc nh phng php k ton
tng hp phn b chi ph cho cc i tng mt cch ng n v hp l.
Gip cho cng tc qun l kinh doanh phn tch im ha vn v phc v
cho vic ra quyt nh qun l, cn thit h gi thnh sn phm, tng
hiu qu kinh doanh.
1.4 Gi thnh sn phm, phn loi gi thnh sn phm.
1.4.1 Gi thnh sn phm:
Gi thnh sn xut ca sn phm, dch v l chi ph sn xut tnh cho mt
khi lng hoc mt n v sn phm, cng vic, lao v do doanh nghip sn
xut hon thnh trong iu kin cng sut bnh thng.
Gi thnh sn phm l mt ch tiu kinh t tng hp, phn nh cht lng
hat ng sn xut v qun l sn xut, l cn c quan trng xc nh gi bn
v xc nh hiu qu kinh t ca hot ng sn xut.
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1.4.2 Phn loi gi thnh sn phm.
1.4.2.1
Phn loi gi thnh sn phm theo thi gian v c s s liu tnh
gi thnh.
Theo cch phn loi ny, gi thnh sn phm chia lm 3 loi:
+ Gi thnh k hoch: L gi thnh sn phm c tnh trn c s chi
ph sn xut, k hoch v sn lng k hoch. Gi thnh k hoch do b phn
k hoch xc nh trc khi tin hnh sn xut.
Gi thnh k hoch l mc tiu phn u ca doanh nghip, l cn c
phn tch tnh hnh thc hin k hoch gi thnh.
+ Gi thnh nh mc: L gi thnh sn phm c tnh trn c s nh
mc chi ph sn xut hin hnh v ch tnh cho mt n v sn phm. Vic
tnh gi thnh nh mc c thc hin trc khi tin hnh sn xut, ch to
sn phm.
Gi thnh nh mc l cng c qun l nh mc ca doanh nghip, l
thc o chnh xc nh gi kt qu s dng ti sn, vt t, lao ng v
gip cho vic nh gi ng n cc gii php kinh t, k thut m doanh
nghip thc hin trong qu trnh sn xut nhm nng cao hiu qu sn xut
kinh doanh.
+ Gi thnh thc t: l gi thnh sn phm c tnh ton trn c s s
liu chi ph sn xut thc t pht sinh tp hp c trong k v sn lng sn
phm thc t sn xut trong k. Gi thnh thc t c tnh ton sau khi
kt thc qu trnh sn xut sn phm.
Gi thnh thc t l ch tiu kinh t tng hp xc nh kt qu hot
ng sn xut kinh doanh ca doanh nghip.
1.4.2.2
Phn loi gi thnh theo phm vi tnh ton.
Theo cch phn loi ny gi thnh sn phm chia lm 2 loi:
-
Gi thnh sn xut ( cn gi l gi thnh cng xng): Bao
gm chi ph nguyn liu, vt liu trc tip; Chi ph nhn cng trc tip;
Chi ph sn xut chung tnh cho sn phm hon thnh, dch v cung
cp. Gi thnh sn xut c s dng ghi s k ton thnh phm
nhp kho hoc giao cho khch hng v l cn c doanh nghip tnh gi
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vn hng bn, tnh li nhun gp ca hot ng bn hng v cung cp dch
v.
-
Gi thnh ton b: Bao gm gi thnh sn xut v chi ph
bn hng, chi ph qun l doanh nghip tnh cho sn phm bn.

Gi thnh ton b ca sn phm l cn c xc nh kt qu hot ng
sn xut kinh doanh ca doanh nghip.
Gi thnh
ton b
Gi thnh
sn xut
Chi ph
bn hng
Chi ph qun l
doanh nghip
1.5 i tng tp hp chi ph sn xut, i tng tnh gi thnh sn phm.

1.5.1 i tng tp hp chi ph sn xut.
1.5.1.1
Khi nim chi ph sn xut.
Chi ph sn xut l biu hin bng tin ca ton b hao ph v lao ng
sng, lao ng vt ha v cc chi ph cn thit khc m doanh nghip chi ra
tin hnh hot ng sn xut kinh doanh trong mt thi k.
1.5.1.2
Cn c xc nh i tng tp hp chi ph sn xut.

c im v cng dng ca chi ph trong qu trnh sn xut.
-
c im c cu t chc sn xut ca doanh nghip.
Quy trnh cng ngh sn xut, ch to sn phm.
c im ca sn phm (c tnh k thut, c im s
dng, c im thng phm )

1.5.1.3
Yu cu, trnh qun l sn xut kinh doanh.
Cc i tng tp hp chi ph sn xut.

i tng tp hp chi ph sn xut l phm vi, gii hn v
chi ph sn xut cn tp hp nhm kim tra, gim st chi ph sn xut

v phc v cng tc tnh gi thnh sn phm.
-
i vi ngnh cng nghip, i tng tp hp chi ph sn
xut c th l loi sn phm, dch v; nhm sn phm cng loi; chi tit,
b phn sn phm; phn xng, b phn; giai on cng ngh; n t
hng.
1.5.2 i tng tnh gi thnh sn phm.
1.5.2.1
Khi nim gi thnh sn phm.
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Gi thnh sn phm l mt ch tiu kinh t tng hp, phn nh cht lng
hot ng sn xut v qun l sn xut, l cn c quan trng xc nh gi bn
v xc nh hiu qu kinh t ca hot ng sn xut.
1.5.2.2
Cc cn c xc nh i tng tnh gi thnh sn phm.

xc nh i tng tnh gi thnh ng n phi da vo
cc cn c sau: c im t chc sn xut; Quy trnh cng ngh sn xut

sn phm; Yu cu trnh qun l; Trnh ng dng my vi tnh trong
cng tc k ton ca doanh nghip.
-
Xt v mt t chc sn xut:
+ Nu t chc sn xut n chic (nh doanh nghip ng tu, cng ty

xy dng c bn ) th tng sn phm, tng cng vic l i tng tnh gi
thnh.
+ Nu t chc sn xut hng lot hoc sn xut theo n t hng th
i tng tnh gi thnh l tng lot sn phm hoc tng n t hng.
+ Nu t chc sn xut nhiu loi sn phm, khi lng ln (nh dt
vi, sn xut bnh ko ) th mi loi sn phm l mt i tng tnh gi
thnh.
-
Xt v qui trnh cng ngh sn xut.
+ Nu quy trnh cng ngh sn xut gin n th i tng tnh gi

thnh l thnh phm hon thnh hoc c th l na thnh phm t ch bin.
+ Nu quy trnh cng ngh sn xut phc tp kiu song song th i
tng tnh gi thnh c th l b phn, chi tit sn phm hoc sn phm lp
rp hon chnh.
1.5.2.3
Cc loi i tng tnh gi thnh sn phm.
i tng tnh gi thnh l cc loi sn phm do doanh nghip sn xut ra
dch v cung cp cho khch hng cn phi tnh tng gi thnh v gi thnh n
v.
1.6 Nhim v k ton chi ph sn xut v tnh gi thnh sn phm.
-
Cn c vo c im quy trnh cng ngh, c im t chc
sn xut sn phm ca doanh nghip xc nh i tng tp hp chi ph

sn xut v i tng tnh gi thnh.
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T chc tp hp v phn b tng loi chi ph sn xut theo
ng i tng tp hp chi ph sn xut v bng phng php thch hp.
Cung cp kp thi nhng s liu, thng tin tng hp v cc khon mc chi
ph, yu t chi ph quy nh, xac nh ng n tr gi sn phm d
dang cui k.
-
Vn dng phng php tnh gi thnh thch hp tnh ton
gi thnh v gi thnh n v ca cc i tng tnh gi thnh theo ng

khon mc quy nh v ng k tnh gi thnh sn phm xc nh.
-
nh k cung cp cc bo co v chi ph sn xut v gi
thnh cho cc cp qun l doanh nghip tin hnh phn tch tnh hnh thc
hin cc nh mc v d ton chi ph, phn tch tnh hnh thc hin k
hoch gi thnh v k hoch h gi thnh sn phm, pht hin cc hn ch
v kh nng tim tng, xut cc liu php gim chi ph, h gi thnh
sn phm.
1.7 K ton tp hp chi ph sn xut.
1.7.1 Ti khon k ton ch yu s dng.
1.7.1.1
Ti khon 621 - chi ph nguyn liu, vt liu trc tip.
phn nh chi ph nguyn liu, vt liu s dng trc tip cho hot ng
sn xut sn phm, dch v ca cc ngnh cng nghip, xy lp, nng, lm, ng
nghip
Kt cu v ni dung phn nh ca ti khon 621 - chi ph NL,VL trc tip:
Bn n:
Tr gi thc t nguyn liu, vt liu xut dng trc tip cho hat ng sn
xut sn phm hoc thc hin dch v trong k hch ton.
Bn c:
- Tr gi nguyn liu, vt liu s dng khng ht nhp li kho.
- Kt chuyn chi ph NL, VL trc tip trn mc bnh thng khng c
tnh vo tr gi hng tn kho, tnh vo gi vn hng bn trong k.
- Kt chuyn chi ph NL, VL trc tip binh thng pht sinh mc bnh
thng vo bn N TK 154 - chi ph sn xut kinh doanh d dang (hoc
bn N TK 631 - Gi thnh sn xut)
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TK 621 khng c s d cui k v phn nh chi tit cho tng i tng tp
hp chi ph.
1.7.1.2
Ti khon 622 - chi ph nhn cng trc tip.
phn nh chi ph lao ng trc tip tham gia vo qu trnh hot ng
sn xut kinh doanh trong cc ngnh cng nghip, nng, lm, ng nghip, xy
dng c bn, dch v.
Kt cu v ni dung ca TK 622 - Chi ph nhn cng trc tip.
Bn N:
Chi ph nhn cng trc tip tham gia trc tip vo qu trnh sn xut sn
phm.
Bn C:
- Kt chuyn chi ph nhn cng trc tip trn mc bnh thng khng c
tnh vo tr gi hng tn kho, tnh vo gi vn hng bn trong k.
- Kt chuyn chi ph nhn cng trc tip binh thng pht sinh mc bnh
thng vo bn N TK 154 - chi ph sn xut kinh doanh d dang (hoc
bn N TK 631 - Gi thnh sn xut)
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TK 622 khng c s d cui k v phn nh chi tit cho tng i tng tp
hp chi ph.
1.7.1.3
Ti khon 627 - chi ph sn xut chung.
phn nh chi ph phc v sn xut, kinh doanh chung pht sinh phn
xng, b phn sn xut, i, cng trng
Kt cu v ni dung TK 627 - chi ph sn xut chung.
Bn N:
Cc chi ph sn xut chung pht sinh trong k.
Bn C:
- Cc khon ghi gim chi ph sn xut chung.
- Chi ph sn xut chung c nh pht sinh mc bnh thng v chi ph sn
xut chung bin i c kt chuyn vo TK 154 - chi ph sn xut kinh
doanh d dang ( hoc ti khan 631 - gi thnh sn xut).
- Chi ph sn xut chung c nh pht sinh trn mc bnh thng c kt
chuyn vo TK 632 - gi vn hng bn.
- Ti khon 627 - chi ph sn xut chung khng c s d cui k.
Ti khon 627 c cc ti khon cp II
Ti khon 627 1 chi ph nhn vin phn xng
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Ti khon 627 2 chi ph vt liu
Ti khon 627 3 chi ph dng c sn xut
Ti khon 637 4 chi ph khu hao ti sn c nh
Ti khon 627 7 chi ph dch v mua ngoi
Ti khon 627 8 chi ph bng tin khc.
1.7.1.4
Ti khon 154 - chi ph sn xut kinh doanh d dang.
tng hp chi ph sn xut kinh doanh phc v cho vic tnh gi thnh
sn phm, dch v.
Kt cu v ni dung:
Bn N:
Chi ph nguyn liu, vt liu trc tip, chi ph nhn cng trc tip, chi ph
sn xut chung pht sinh trong k lin quan n sn xut sn phm, dch v:
Bn C:
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- Tr gi ph liu thu hi, tr gi sn phm hng khng sa cha c.
- Tr gi nguyn liu, vt liu, hng ha gia cng xong nhp kho.
- Gi thnh sn xut thc t ca sn phm ch to xong nhp kho hoc
chuyn i bn.
- Chi ph thc t ca khi lng dch v cung cp hon thnh cho khch
hng.
S d bn N:
Chi ph sn xut kinh doanh d dang cui k TK 154 c m chi tit cho
tng i tng tp hp chi ph sn xut (phn xng giai on sn xut, sn
phm, nhm sn phm, n t hng).
1.7.1.5
Ti khon 631 - Gi thnh sn xut.
phn nh tng hp chi ph sn xut v tnh gi thnh sn phm, dch v
n v sn xut trong trng hp k ton hng tn kho theo phng php kim
k nh k.
Kt cu v ni dung phn nh ca TK 631 - Gi thnh sn xut:
Bn N:
- Tr gi sn phm d dang u k.
- Chi ph sn xut thc t pht sinh trong k.
Bn C:
- Tr gi sn phm d dang cui k kt chuyn vo TK 154.
- Gi thnh sn phm bn, dch v hon thnh kt chuyn vo TK 632 Gi vn hng bn.
Ti khan 631 khng c s d cui k v c chi tit cho tng i tng tp
hp chi ph.
1.7.2 Phng php k ton tp hp chi ph sn xut.
1.7.2.1
Phng php tp hp chi ph sn xut

Phng php tp hp trc tip: p dng i vi chi ph sn
xut c lin quan trc tip n i tng tp hp chi ph xc nh.

K ton t chc ghi chp ban u theo ng i tng chu chi ph,
t tp hp s liu t cc chng t k ton ghi vo s k ton theo tng
i tng c lin quan.
____________________________________________________________
____________________________________________________________
Phng php tp hp chi ph sn xut gin tip: p dng i
vi chi ph sn xut c lin quan ti nhiu i tng tp hp chi ph sn
xut, khng th tp hp trc tip cho tng i tng chu chi ph c. K
ton tin hnh tp hp v phn b chi ph sn xut cho cc i tng c
lin quan theo trnh t sau:
+ T chc ghi chp ban u chi ph sn xut pht sinh theo tng a
im pht sinh chi ph sau tng hp s liu ln chng t k ton theo a
im pht sinh chi ph.
+ La chn tiu chun phn b thch hp vi tng loi chi ph tnh
ton v phn b chi ph sn xut tng hp c cho cc i tng lin
quan.
Cng thc tnh:
H=
C
n
Ti
i=1
Trong : H l h s phn b
C l tng chi ph tp hp c cn phn b
Ti l tiu chun phn b ca i tng i.
Chi ph phn b cho tng i tng tp hp chi ph c lin quan (Ci) c
tnh theo cng thc:
Ci = Ti x H
1.7.2.2
S k ton tng hp chi ph sn xut.

Phng php k ton tng hp chi ph sn xut ton doanh
nghip theo phng php k khai thng xuyn.
S k ton tng hp chi ph sn xut ton doanh nghip

(phng php k khai thng xuyn)
____________________________________________________________
____________________________________________________________
(1)Cui k, k ton kt chuyn chi ph nguyn liu, vt liu trc

tip theo tng i tng tp hp chi ph.
(2)Cui k, k ton kt chuyn chi ph nhn cng trc tip theo
tng i tng tp hp chi ph.
(3)Cui k, k ton kt chuyn v phn b chi ph sn xut
chung cho tng i tng tp hp chi ph c lin quan.
(4)Tr gi sn phm hng khng sa cha c, ngi gy thit
hi sn phm hng phi bi thng.
(5)Tr gi thun c tnh ca ph liu thu hi t sn phm hng
khng sa cha c.
(6)Gi thnh sn xut thnh phm nhp kho hoc giao cho
khch hng.
-
Phng php k ton tng hp chi ph sn xut ton doanh
nghip theo phng php kim k nh k.
S k ton tng hp chi ph sn xut ton doanh nghip

(K ton hng tn kho theo phng php kim k nh k)
____________________________________________________________
____________________________________________________________
(1)
u k k ton, kt chuyn tr gi sn phm d dang u k.
(2)
Cui k k ton, kt chuyn chi ph nguyn liu, vt liu trc
tip thc t pht sinh trong k cho cc i tng chu chi ph.
(3)
Cui k k ton, kt chuyn chi ph nhn cng trc tip cho
cc i tng chu chi ph.

(4)
Cui k, k ton kt chuyn hoc phn b chi ph sn xut
chung tnh gi thnh sn phm, dch v.

(5)
Trng hp pht sinh sn phm hng khng sa cha c,
cn c vo quyt nh x l ca cp c thm quyn.

(6)
Cui k k ton, tin hnh kim k v nh gi sn phm d
dang cui k.
(7)
Gi thnh sn xut thc t sn phm, cng vic hon
thnh trong k.
1.8 Cc phng php nh gi sn phm ang ch to d dang.
1.8.1 Theo chi ph nguyn liu, vt liu trc tip (nguyn liu, vt liu chnh
trc tip)
____________________________________________________________
____________________________________________________________
Phng php ny p dng thch hp chi ph nguyn liu, vt liu trc tip
chim t trng ln trong tng chi ph sn xut, sn lng sn phm d dang gia
cc k k ton t bin ng.
Cng thc tnh:
DCK=
D K + Cn
x QD
QSP + QD
Trong : DCK, DK: Tr gi sn phm d dang ang cui k v u k.

Cn: Chi ph nguyn liu, vt liu trc tip pht sinh trong k.
QSP, QD: Sn lng sn phm hon thnh v sn lng
sn phm d dang cui k.
Cng thc ny p dng trong trng hp doanh nghip c quy trnh cng
ngh sn xut phc tp kiu lin tc, chi ph nguyn liu, vt liu trc tip c
b vo ngay t u ca quy trnh cng ngh sn xut.
Trng hp chi ph nguyn liu, vt liu ph trc tip b dn vo trong
qu trnh sn xut th tr gi sn phm lm d ch tnh theo chi ph nguyn liu,
vt liu chnh trc tip b vo t u qu trnh sn xut.
1.8.2 c lng sn phm hon thnh tng ng.
Phng php ny thch hp vi nhng sn phm c chi ph ch bin chim
t trng tng i ln trong tng chi ph sn xut v sn lng sn phm d dang
bin ng nhiu gia cc k k ton.
Ni dung phng php:
-
Cn c sn lng sn phm d dang v mc hon thnh
quy i sn lng sn phm d dang thnh sn lng sn phm hon

thnh tng ng.
-
Cng thc:
QT = QD x %HT
QT: Sn lng sn phm hon thnh tng ng
%HT: T l ch bin hon thnh.
Tnh ton xc nh tng khon mc chi ph cho sn phm d
dang theo nguyn tc:

____________________________________________________________
____________________________________________________________
+ Chi ph sn xut b vo t u quy trnh cng ngh sn xut (nh chi
ph nguyn liu, vt liu trc tip hoc chi ph nguyn liu, vt liu chnh trc
tip):
DCK =
D K + Cn
x QD (1)
QSP + QT
+ i vi cc chi ph b dn vo trong qu trnh sn xut ch bin (chi

ph nhn cng trc tip, chi ph sn xut chung):
DCK =
D K + CCB
x QT
QSP + QT
1.8.3 nh mc chi ph.

Trong cc doanh nghip sn xut xy dng c h thng nh mc chi
ph sn xut hp l v n nh th c th nh gi sn phm d dang theo phng
php chi ph sn xut nh mc.
Trc ht, k ton phi cn c vo sn lng sn phm d dang kim
k v nh mc tng khon mc chi ph tng cng on, sau tng hp li
theo tng loi sn phm. Trong phng php ny cc khon mc chi ph tnh cho
sn lng sn phm d dang cn ph thuc mc ch bin hon thnh ca
chng.
1.9 Cc phng php tnh gi thnh sn phm v ng dng trong cc loi
hnh doanh nghip ch yu.
1.9.1 Cc phng php tnh gi thnh sn phm.
1.9.1.1
Phng php tnh gi thnh gin n (phng php trc tip)
Phng php ny thch hp vi nhng sn phm, cng vic c quy trnh
cng ngh sn xut gin n khp kn, t chc sn xut nhiu, chu k sn xut
ngn v xen k, lin tc (nh sn phm in, nc, than, bnh ko )
Cng thc tnh:
Z = DK + C - DCK
z=
Z
Q
____________________________________________________________
____________________________________________________________
Trong :
Z (z): Tng gi thnh sn xut thc t hoc gi thnh
n v cu sn phm, dch v hon thnh.
C: Tng chi ph sn xut tp hp c trong k
theo tng i tng.
DK, DCK: Tr gi ca sn phm d dang u k v cui k.
Q: Sn lng sn phm, lao v hon thnh.
Trng hp cui k khng c sn phm d dang hoc c t v n nh th
khng nht thit phi xc nh tr gi sn phm d dang cui k, vy tng chi ph
sn xut tp hp c trong k cng chnh l tng gi thnh ca sn phm
hon thnh.
Z = C.
1.9.1.2
Phng php tnh gi thnh theo h s
Phng php ny c p dng trong nhng doanh nghip c quy trnh
cng ngh sn xut m trong qu trnh sn xut s dng cng loi nguyn liu,
vt liu nhng kt qu sn xut thu c nhiu sn phm chnh khc nhau (cng
ngh sn xut ha cht, cng ngh ha du, cng ngh nui ong )
Trnh t tnh:
-
Cn c vo tiu chun kinh t k thut xc nh h s kinh
t k thut (h s tnh gi thnh) cho tng loi sn phm, trong ly mt

loi sn phm lm sn phm tiu chun (h s = 1)
-
Quy i sn lng sn phm sn xut c thc t thnh sn
lng sn phm tiu chun theo cng thc:

Q = QiHi.
Trong :
Q: Tng s sn lng sn phm thc t hon thnh
quy i ra sn lng sn phm tiu chun.
Qi: Sn lng sn xut thc t ca sn phm i.
Hi: H s kinh t, k thut ca sn phm i.
-
Tnh tng gi thnh v gi thnh n v ca tng loi sn
phm:
____________________________________________________________
____________________________________________________________
Zi =
D K + C DCK
x QiHi
Q
zi =
Zi
Qi
1.9.1.3
Phng php tnh gi thnh theo t l
Phng php ny thch hp vi loi hnh doanh nghip m trong cng mt
quy trnh cng ngh sn xut, kt qu sn xut c mt nhm sn phm cng
loi vi nhiu chng loi khc nhau, phm cp, quy cch khc nhau (nh doanh
nghip sn xut ng nc, sn xut o dt kim, sn xut b tng )
Trnh t tnh:
-
Cn c vo tiu chun phn b hp l (gi thnh k hoch
hoc gi thnh nh mc) v chi ph sn xut tp hp tnh t l tnh

gi theo tng khon mc chi ph theo cng thc sau:
Cn c t l tnh gi thnh theo tng khon mc chi ph
tnh gi thnh thc t cho tng quy cch theo cng thc sau:
1.9.1.4
Phng php loi tr chi ph.
K ton cn c vo tng chi ph sn xut c tp hp sau loi tr
phn chi ph ca sn phm ph, chi ph thit hi v sn phm hng khng c
tnh trong gi thnh sn phm hoc chi ph phc v ln nhau trong ni b cc
phn xng ph tnh gi thnh theo cng thc:
Z = DK + C - DCK - CLT
Trong
CLT : L cc chi ph cn loi tr.
____________________________________________________________
____________________________________________________________
gin n vic tnh ton cc chi ph cn loi tr thng c tnh nh
sau:
-
Tr gi sn phm ph c th tnh theo gi tr thun c th
thc hin c.
-
Tr gi sn phm hng tnh theo chi ph sn xut thc t, khi
tnh cn phi cn c vo mc ch bin hon thnh ca chng.

-
Tr gi sn phm hoc lao v sn xut ph cung cp ln nhau
c th tnh theo gi thnh n v k hoch hoc chi ph ban u hoc tnh

theo phng php i s.
Trong trng hp doanh nghip c nhiu xng ph, cc phn xng ph
ngoi vic cung cp sn phm, dch v cho b phn sn xut chnh cn cung cp
trong ni b cc b phn sn xut ph, k ton khi tnh gi thnh sn phm, dch
v ca phn xng sn xut ph tr s dng cho b phn sn xut chnh phi s
dng phng php tnh gi thnh l phng php loi tr chi ph.
Phng php ny c tin hnh theo trnh t cc bc nh sau:
Bc 1: Tnh n gi ban u n v sn phm, dch v ca sn xut ph:
Bc 2: Tnh tr gi sn phm, dch v sn xut ph cung cp ln nhau:
Bc 3: Tnh gi thnh n v thc t ca sn phm, dch v sn xut ph

cung cp cho cc b phn khc:
____________________________________________________________
____________________________________________________________
Bc 4: Tnh gi tr sn phm, dch v ca sn xut ph cung cp cho cc

b phn sn xut chnh v b phn khc trong doanh nghip:
1.9.1.5
Phng php tng cng chi ph.
Phng php ny p dng i vi doanh nghip c quy trnh cng ngh
sn xut phc tp, qu trnh sn xut ch bin sn phm phi qua nhiu b phn
sn xut, nhiu giai on cng ngh (nh doanh nghip dt, c kh ch to, may
mc )
Trnh t tnh gi thnh ca phng php ny:
-
Tp hp chi ph sn xut theo tng b phn sn xut, giai
on cng ngh sn xut.

-
Cng chi ph sn xut ca cc b phn, cc giai on cng
ngh sn xut theo cng thc:

Z = ci.
Trong : Ci l sn phm sn xut tp hp c tng b phn, giai
on cng ngh sn xut (i = 1 , n )
1.9.1.6
Phng php lin hp
Phng php ny c p dng trong nhng doanh nghip c t chc sn
xut, tnh cht quy trnh cng ngh v tnh cht sn phm lm ra i hi vic tnh
gi thnh phi kt hp nhiu phng php khc nhau (nh doanh nghip ha
cht, dt kim, ng giy )
Trn thc t, cc doanh nghip c th kt hp cc phng php gin n
vi phng php cng chi ph, phng php cng chi ph vi phng php t l.
1.9.1.7
Phng php tnh gi thnh nh mc.
____________________________________________________________
____________________________________________________________
Phng php ny thch hp vi nhng doanh nghip xy dng nh
mc kinh t k thut hon chnh v n nh.
Trnh t tnh gi thnh:
-
Cn c vo nh mc kinh t k thut hin hnh v d ton
chi ph hin hnh c duyt tnh ra gi thnh nh mc ca sn phm.

-
T chc hch ton r rng chi ph sn xut thc t ph hp
vi nh mc v s chi ph sn xut chnh lch do thot ly nh mc.

-
Khi c thay i nh mc kinh t k thut, cn kp thi tnh
ton c s chnh lch chi ph sn xut do thay i nh mc.

-
Trn c s gi thnh nh mc, s chnh lch do thay i
nh mc, s chnh lch do thot ly nh mc xc nh gi thnh thc

t ca sn phm sn xut trong k theo cng thc p dng:
1.9.2 ng dng cc phng php tnh gi thnh trong cc loi hnh doanh
nghip ch yu.
1.9.2.1
Doanh nghip c quy trnh cng ngh sn xut phc tp kiu
song song.
i vi loi hnh doanh nghip ny, sn phm c sn xut thng theo
quy trnh cng ngh sn xut phc tp kiu song song, t chc sn xut n chic
hoc tng lot nh, tng lot va theo n t hng.
K ton chi ph sn xut cn phi m bng k tp hp chi ph sn xut
theo tng sn phm, tng lot hng theo tng n t hng.
-
i vi chi ph trc tip (nh chi ph nguyn liu, vt liu
trc tip, chi ph nhn cng trc tip) pht sinh lin quan trc tip n n
t hng no th hch ton trc tip cho n t hng theo cc chng t
gc.
-
i vi chi ph sn xut chung c tp hp theo tng phn
xng, cui mi thng phn b cho tng n t hng theo tiu chun ph
hp (nh gi cng sn xut, chi ph nhn cng trc tip )
____________________________________________________________
____________________________________________________________
Cui mi thng cn c vo chi ph sn xut c tp hp
tng phn xng, i sn xut theo tng n t hng trn bng k chi
ph sn xut ghi vo cc bng tnh gi thnh ca n t hng c lin
quan. Khi n t hng thc hin hon thnh th ton b chi ph
c tp hp trn bng tnh gi thnh l tng gi thnh thc t ca n t
hng hon thnh. n t hng no cha hon thnh th chi ph tp hp
c trong bng tnh gi thnh l tr gi ca sn phm ang ch to d
dang.
1.9.2.2
Doanh nghip c quy trnh cng ngh sn xut phc tp kiu lin
tc.
i vi loi hnh doanh nghip ny, qu trnh sn xut sn phm phi tri
qua nhiu giai on (phn xng) ch bin lin tc, k tip nhau. Sn phm hon
thnh ca giai on trc l i tng ch bin ca giai on sau v c nh vy
cho n khi ch to thnh thnh phm.
1.9.2.2.1 Phng n tnh gi thnh c tnh gi thnh na thnh phm.
K ton cn c vo chi ph sn xut tp hp theo tng giai on sn
xut, ln lt tnh tng gi thnh, gi thnh n v ca na thnh phm giai on
trc, sau kt chuyn sang giai on sau mt cch tun t cho n giai on
cui cng tnh tng gi thnh v gi thnh n v.
____________________________________________________________
____________________________________________________________
S kt chuyn chi ph theo phng n tnh gi thnh
c tnh gi thnh na thnh phm.
Cch tnh:
Cng thc tnh:
Z1 = DK1 + C - DCK!
z1 =
Z1
Q1
Trong :
Z1, z1: Tng gi thnh v gi thnh n v ca na
thnh phm hon thnh giai on I
C1: Tng chi ph sn xut tp hp giai on I.
DK1, DCK1: Chi ph sn xut d dang u k v cui
k giai on I.
Q1: Sn lng na thnh phm hon thnh giai on I
-
Cn c vo gi thnh thc t na thnh phm ca giai on I
chuyn sang giai on II v cc chi ph ch bin tp hp c ca giai

on II tnh tng gi thnh v gi thnh n v na thnh phm hon
thnh ca giai on II.
Cng thc tnh:
Z2 = DK2 + Z1 + C2 - DCK2
____________________________________________________________
____________________________________________________________
z2 =
Z2
Q2
C tun t nh vy cho n khi tnh gi thnh thnh phm:

ZTP = DKn + Zn - 1 + Cn - DCKn
zTP =
ZTP
QTP
1.9.2.2.2 Phng n tnh gi thnh khng tnh gi na thnh phm.

K ton cn c vo chi ph sn xut tp hp c trong k theo tng
giai on sn xut tnh ra chi ph sn xut ca tng giai on sn xut nm
trong gi thnh phm theo tng khon mc chi ph. Sau tng cng cng mt
lc (song song) tng khon mc chi ph ca cc giai on sn xut tnh ra gi
thnh thnh phm.
S kt chuyn chi ph theo phng n kt chuyn song song.
Cch tnh:
Bc 1: Xc nh chi ph sn xut ca tng giai on nm trong gi thnh
thnh phm.
Tnh chi ph nguyn liu, vt liu trc tip tng giai on
nm trong gi thnh thnh phm.

CZn =
D Kn + Cn
x QTP
QTP + QDn
____________________________________________________________
____________________________________________________________
CZn: Chi ph nguyn liu, vt liu trc tip ca giai
on n trong gi thnh ca thnh phm.
DKn: Chi ph nguyn liu, vt liu trc tip d dang
u k ca giai on n.
QTP: Sn lng thnh phm hon thnh giai on cui.
QDn: Sn lng sn phm d dang giai on n.
Tnh chi ph ch bin (chi ph nhn cng trc tip, chi ph sn
xut chung) vo gi thnh sn phm.

-
Trng hp tr gi sn phm d dang nh gi theo chi ph
nguyn liu, vt liu trc tip:

CZn =
D Kn + Cn
x QTP
QTP + QDSn
QDSn: Sn lng sn phm d dang cui k cc giai

on sau giai on n.
-
Trng hp tr gi sn phm d dang nh gi theo sn lng
sn phm hon thnh tng ng:

CZn =
D Kn + Cn
x QTP
QTP + Q' Dn + QDSn
QDn: Sn lng sn phm d dang cui k giai on n

quy i thnh sn lng sn phm hon thnh tng ng
giai on n.
Kt chuyn song song chi ph sn xut tng giai on nm
trong thnh phm theo tng khon mc chi ph tnh gi thnh sn xut
ca thnh phm: ZTP = CZn
____________________________________________________________
____________________________________________________________
Chng II
Thc t cng tc k ton chi ph sn xut v tnh gi thnh
sn phm ca cng ty THit b Vt t - nng sn thanh tr h ni
Sau mt thi gian v nghin cu thc tp ti cng ty ng vo giai on ang
c nhiu bin chuyn i ln trong kinh doanh cng nh trong c cu t chc ca
cng ty. c trc tip nghin cu v tm hiu v qu trnh hot ng kinh doanh v
phng thc kinh doanh ca c quan, em d c iu kin hc hi v tip thu nhiu
kinh nghim thc tin trong hot ng sn xut kinh doanh. T nng cao tm
nhn, bit cch vn dng kin thc nh trng vo mi trng thc t mt cch hu
hiu hn.
2.1 c im chung ca Doanh nghip.

2.1.1 Qu trnh hnh thnh v pht trin ca Doanh nghip.
Cng ty Thit b vt t nng nghip l mt doanh nghip nh nc trc
thuc tng cng ty c in nng nghip v thy li thuc B nng nghip v pht
trin nng thn, c thnh lp theo quyt nh 269 LTTP/Q ngy 1/3/1971
ca B lng thc v thc phm mang tn: Nh my c kh Hong Lit, c
tng din tch 3.58ha ti km s 9, quc l 1A Thanh Tr - H Ni. n ngy
26/07/1987, nh my dc i tn thnh: Nh my ch to thit b lng thc
1.
Theo ngh nh 338/HBT v vic thnh lp li doanh gnhip nh nc,
nh my c thnh lp li mang tn: Cng ty thit b vt t nng sn theo
quy nh 358/CNTP TCCP 18/06/1993 ca B nng nghip v cng nghip
thc phm (B nng nghip v pht trin nng thn). Giy ng k kinh doanh
s 108886 ngy 05/07/1993 ca trng ti kinh t H Ni.
2.1.2 Chc nng nhim v v c im hot ng sn xut kinh doanh ca
Cng ty thit b vt t nng sn Thanh Tr - H Ni.
Nghin cu sn xut v lu thng cc my mc thit b ch bin lng

thc, nng sn nh: caf, thc n gia sc v mt s thit b phc v ngnh
nng sn v thy li.
Nghin cu ch to v lu thng mt s ph tng xe gn my, lp rp v
kinh doanh xe gn my.
____________________________________________________________
____________________________________________________________
Qu trnh pht trin ca cng ty gn lion vi s ln mnh ca ngnh
nng nghip, cng nghip thc phm ni ring v nghnh kinh t nc nh ni
chung.
Nhng nm cn bao cp, thit b my mc ch bin lng thc ca nh
nc cung cp cho cc nh my xay min Bc, mt phn min Nam,
xut khu sang c Lo, Campuchia, Cuba v mt s nc ng u khc. Nh
my hon thnh vt mc k hoch nh nc nm sau cao hn nm trc v
c nh nc tng nhiu hun chng lao ng t hng nht n hng ba.
Chuyn sang giai on kinh t th trng, cng ty c c s on
kt thng nht ca ban lng o nn pht huy c tinh thn t ch nng
ng sng to ca tp th v ban gim c cng ton th cn b cng nhn
vin. ch ng sn xut v tiu th cc thit b,my mc,nhm p ng
cho cc nh my ch bin go xut khu,mt s thit b phc v ngnh nng
nghip v thy li,c bit l vn ln sn xut mt s ph tng xe gn my,
dy chuyn lp rp xe gn my, kinh doanh v lp rp xe gn my. Nh
c thm cng n vic lm cho cng nhn vin, i sng cn b cng nhn vin
c ci thin v nng cao ln. ng np ngn sch y , khng phi vay
thm ngn hng.
2.1.3 C s vt cht k thut ca nh my
Cng ty c y trang thit b, my mc thit b, my mc nh
xng, phng tin vn tI phc v mc ch sn xut kinh doanh.
Cng ty c tr s lm vic vi y tin nghi thun li cho gaio
thng, ngoi tr s lm vic cng ty cn c mt h thng phn xn lm vic
thong mt vi hng ngn m2 nh xng vi my mc thit b t t ch n
nhp ngoi nh my tin, phay, bo, mi, soa, ct tn, t nhp, my ct
p ng cho vic sn xut cc my mc, thit b phc v ngnh xay st.
Ch bin lng thc v mt s thit b phc v ngnh nng nghip, thy li.
2.1.4 Cng tc t chc qun l, t chc sn xut v t chc b my k ton
ca n v thc tp
____________________________________________________________
____________________________________________________________
M hnh b my qun l nh sau:
Gim c
Ph gim c
Phng
TCHC
LTL
N.s
Ch
Bo v
T chc
kinh
doanh xe
gn my
Ph gim c
Phn
xng
lp rp
xe
gn my
Phng
ti v
k hoch
vt t
Phng
thit k
k thut
KCS
Phn
xng
ch to
c kh
Phn
xng
Dp
- Hn
khung xe
2.1.4.1 Gim c: l ngi ng u nh my, l ngi iu hnh cao nht

trong nh my. Gim do Hi ng qun tr Tng cng ty b nhim, khen
thng, k lut thao ngh ca tng gim c cng ty. Gim c l i din
php nhn ca nh my chu trch nhim trc hi ng qun tr, Tng gim
c cng ty v php lut v vic iu hnh hot ng ca cng ty.
2.1.4.2 Ph gim c: l ngi gip gim dc iu hnh mt hoc mt s lnh
vc cng vic theo phn cng hoc y quyn ca gam c, chu trch nhim
trc gim c v php lut v nhim v c gim c y quyn.
2.1.4.3 Phng t chc hnh chnh: gii quyt cc cng vic v qun l cn b,
tuyn dng o to, lao ng, tin lng, cc ch chnh sch vi ngi lao
ng nh: hu tr, thi vic m au, thai sn, bo him.Ngoi ra cn mt s
chc nng khc nh son tho cc vn bn sn xut kinh doanh, qun l nh
t, t ai
2.1.4.4 Phng kinh doanh xe gn my: nhn hng nhp khu xe my theo di
qun l hng nhp khu, cc loi ph tng ni a ha.
+ ng kim cc loi xe, cc loi ph tng ti sn xut.
+ Sao chop, in n cac loi giy t v xe my phc v khch mua xe my
v ng k.
2.1.4.5 Phng tI v, k hoch u t: m bo mi cng tc tI chnh
k ton ca cng ty v xy dng k hoch sn xut kinh doanh ngn v di
hn. Ngoi ra cn gip gim c qun l thnh phm vt t sn xut c kh v
tiu th xe gn my.
____________________________________________________________
____________________________________________________________
2.1.4.6 Phng thit k k thut KCS: nghin cu thit k cc sn phm mi v
c kh, v cc loi xe gn my, ph tng xe gn my phng KCS chu trch
nhim hng dn chung v cng ngh sn xut kinh doanh cc dy chuyn
ca cngty v theo di qun l cht lng sn phm t khu vt t n cc sn
phm nhp kho.
2.1.4.7 Phn xng lp rp xe my: y l mt bc tin mi ca nh my, t
sn xut cc thit b nng sn n nay, cng ty trang b uc 3 dy chuyn
lp rp xe gn my hin i ch yu lp rp cc loi xe nh CKD, IKD cho
php m bo ng ca cn ty, yu cu ca kch hng v m bao cht
lng an ton k thut.
2.1.4.8 Phn xng ch to c kh: qua nhiu nm cng tc kinh nghim i
ng k s khng ngng nghin cu hc hi cho ra i nhng sn phm
phc v ngnh nng nghip trong c nc nhu cc loi my tin, my phay,
my bo, my mi. V lp rp hon chnh cc thit b khch hng t hp
dng nh nh bang go, my st go, my sng phn loi go, my nghin,
my tut la v cc loi sn phm theo hp ng.
2.1.4.9 Phn xng dp v hn khung xe my
2.1.5 T chc cng tc k ton trong Cng ty thit b vt t nng sn Thanh
tr- H Ni.
Hin nay cng ty ang p dng hnh thc k ton tp trung.
Theo hnh thc ny, b my k ton ca cng ty c nhim v t chc thc
hin ton b cng tc thng tin kinh t v phn tch hot ng kinh t.
-
thc hin y cc nhim v, m bo s lnh o v
ch o tp trung thng nht trc tip ca k ton trng, ng thi cn c

vo c im t chc sn xut, yu cu v trnh qun l b my k ton
ca cng ty c t chc nh sau:
+ K ton trng (kim k ton thanh ton v k ton cc loi tin):
chu trch nhim tng hp tt c cc s liu do cc k ton thng k di
xng cung cp, theo di cc khon cng n ca doanh nghip.
+ K ton thng k xng my :tracim lp bo co thng k gi ln
trn phng k ton. Theo di chng loi, s lng nguyn vt liu a vo ct
thnh bn thnh phm theo tng ngy, theo di nng sut lao ng ca tng
cng nhn phn xng ct may trong ngy. ng thi theo di ton b s
lng, chng loi sn phm mt hng sn xut ra theo tng hp ng
nhn ca khch hng v nhp kho thnh phm, lng thnh phm xut tr
khch hng
____________________________________________________________
____________________________________________________________
+ K ton thng k cc b phn kinh doanh khc: c nhim v theo di
tnh hnh kinh doanh xut nhp khu cc mt hng th cng m ngh, nng
lm sn, cc thit b vt t, kinh doanh vt liu xy dng v bn than Sau
gi s liu v cho k ton tng hp di dng bo co thng k.
+ Th qu: Qun l cc khon vn bng tin ca cng ty v tin hnh
pht lng cho cn b cng nhn vin ca ton cng ty.
____________________________________________________________
____________________________________________________________
S b my k ton
Cng ty vt t thit b nng sn
thanh tr- h ni
> Hin nay cng ty ang p dng hnh thc k ton chng t ghi
s. c im ch yu ca hnh thc k ton ny l cc nghip v kinh t ti

chnh pht sinh phn nh chng t gc u c phn loi theo cc chng t
cng ni dung, tnh cht nghip v lp chng t ghi s trc khi ghi vo s k
ton tng hp. Theo hnh thc ny th vic ghi s k ton tch ri gia vic ghi
theo trnh t thi gian (ghi nht k) v ghi theo h thng (ghi theo ti khon) gia
vic ghi s k ton tng hp v s k ton chi tit.
-
S k ton tng hp: S cc ti khon: Mt s s k ton ch
yu doanh nghip s dng l: S ci ti khon 111, 112, 131, 331, 152,

334, 338, 621, 622, 627, 642, 711, 811, 333, 511, 421, 911, 632,
-
S k ton chi tit: S chi tit thanh ton vi ngi mua,
ngi bn, s chi tit tin vay, s chi tit phi thanh ton cho cng nhn
vin.
-
S trnh t ghi s theo hnh thc k ton chng t ghi
s:
____________________________________________________________
____________________________________________________________
(1): Hng ngy (nh k) cn c vo chng t gc hp php, tin hnh

phn loi, tng hp lp chng t ghi s, ghi s Qu tin mt v s, th k ton
chi tit.
(2): Cn c vo cc chng t ghi s lp ghi vo s ng k chng t,
ghi s theo trnh t thi gian, sau ghi vo s ci cc ti khon h thng ha
nghip v kinh t pht sinh.
(3): Cui thng cn c vo s k ton chi tit lp bng tng hp t s liu
chi tit.
(4): Cn c vo s ci cc ti khon lp bng cn i s pht sinh
(5): Kim tra i chiu s liu gia s ci v bng tng hp s liu chi tit
gia bng cn i pht sinh v s ng k chng t ghi s.
(6): Cn c vo bng cn i s pht sinh ti khon v bng tng hp s
liu chi tit ly s liu lp bo co.
____________________________________________________________
____________________________________________________________
> Phng php hch ton:
Doanh nghip thng p dng phng php k khai thng xuyn.

-
Nin k ton ca doanh nghip: Doanh nghip p dng
nin k ton theo nm, nm k ton trng vi nm dng lch (1/1 31/12).
-
K k ton ca doanh nghip: K k ton ca doanh nghip
p dng theo thng, bn cnh cng s dng k k ton theo qu, nm

phi lp cc bo co k ton theo lut nh bao gm:
+ Bng cn i k ton.
+ Thuyt minh bo co ti chnh.
+ Bo co kt qu hot ng sn xut kinh doanh.
+ Bo co lu chuyn tin t.
-
n v tin t: Vit Nam ng.
2.2 Thc t cng tc k hoch chi ph sn xut v tnh gi thnh sn phm

ca Cng ty vt t thit b nng sn Thanh tr - H Ni
2.2.1 i tng tp hp chi ph sn xut v i tng tnh gi thnh sn
phm ca cng ty.
Hot ng ch yu ca x nghip
:gia cng theo hp ng cho khch hng trong v ngoi nc. V vy, i
tng tp hp chi ph sn xut theo tng n t hng c th. i vi chi ph trc
tip pht sinh lin quan n hp ng no th hch ton trc tip hp ng
theo cc chng t gc (hay phn b chi ph). i vi chi ph sn xut chung, sau
khi tp hp xong, s phn b cho tng hp ng theo chi ph nhn cng trc tip.
Vic tnh gi thnh c p dng theo phng php trc tip i vi tng
n t hng. Cng ty ch tin hnh tnh gi khi hp ng hon thnh nn k tnh
gi thnh thng khng thng nht vi k bo co. i vi nhng hp ng n
k k ton m cha hon thnh th ton b chi ph tp hp theo hp ng u
coi l chi ph d dang cui k chuyn sang k sau. Cn nhng hp ng hon
thnh th ton b chi ph tp hp theo hp ng s tnh gi thnh nhp kho
hoc khng nhp qua kho m giao cho khch hng lun.
____________________________________________________________
____________________________________________________________
Do cng ty hot ng kinh doanh tng hp c lnh vc sn xut v lu
thng, trong qu trnhv thc tp ti cng ty, do thi gian thc tp c hn, v
st vi ti thc tp nn em xin i su vo phn tch hot ng xng may
ca cng ty.
Phn xng may cng ty chuyn may theo hp ng cho khch hng, do
quy m hot ng khng ln lm, ch mt phn xng sn xut v chia thnh t
ct, cc t may, t l v ng gi.
B phn qun l phn xng may bao gm: Mt qun c phn xng ph
trch k thut, mt ph qun c phn xng ph trch sn xut, v 7 nhn vin
khc nh b phn k thut, vt t, th kho Tng s cng nhn sn xut ti
phn xng may hin nay l 150 ngi k c hp ng ngn hn v di hn.
Hot ng ca phn xng may l gia cng theo hp ng vi khch
hng. Do vy, sn phm rt a dng, mi loi sn phm c nhng c im kinh
t, k thut ring v trnh t gia cng c th. Song nhn chung c th khi qut
qu trnh sn xut may mc ca cng ty nh sau:
cng ty, cn c vo chng t gc k ton tin hnh tp hp v phn loi
trc tip nhng chi ph cho tng hp ng c lin quan, c nhng chi ph sn
xut lin quan n nhiu i tng hch ton th k ton phn b gin tip theo
tiu chun phn b thch hp.
C th vic tp hp chi ph phn b cc khon chi ph sn xut c th
hin nh sau:
2.2.2 K ton tp hp chi ph sn xut.
2.2.2.1 K ton chi ph nguyn liu, vt liu trc tip.
Chi ph nguyn vt liu trc tip l chi ph nguyn liu, vt liu chnh (na
thnh phm mua ngoi), vt liu ph s dng trc tip sn xut, ch to sn
phm hoc thc hin dch v.
Nguyn liu, vt liu c lin quan cht ch v mt thit n qu trnh sn
xut kinh doanh ca cng ty. N khng nhng lin quan n vic tnh gi thnh
sn phm ca cng ty m n cn c phn lin quan n c cht lng sn phm
v sc cnh tranh sn phm ca cng ty trn th trng trong v ngoi nc. V
____________________________________________________________
____________________________________________________________
th, cn c vo phiu xut kho nguyn vt liu ghi s chi tit theo di nguyn
vt liu v qun l cht ch v mt hin vt theo tng hp ng sn xut. Nu
nguyn liu do cng ty mua vo th cn phi kim tra s lng, khi lng, cht
lng, qui cch, phm cht, chng loi, gi mua, chi ph v chi ph mua cng
m bo ng tin thi gian p ng kp nhu cu ca sn xut, kinh doanh
ca cng ty. Nguyn vt liu m bo cho qu trnh kinh doanh ca cng ty
ng mua th hch ton vo ti khon 152 (bao gm c gi mua v chi ph vn
chuyn bc d), nu nguyn vt liu do khch hng em n th k ton ch
theo di v mt s lng cho tng hp ng, nu cng ty chu trch nhim vn
chuyn, bc d nguyn vt liu th chi ph vn chuyn bc d a vo ti khon
152 - Nguyn liu vt liu: Khi xut phi cn c vo k hoch sn xut, kinh
doanh, vit phiu xin lnh vt t. Cn c vo phiu xin lnh vt t, b phn cung
cp vt t vit phiu xut trnh Gim c duyt. Cn c vo phiu xut kho, th
kho xut nguyn liu, vt liu v ghi r s lng, chng loi nguyn liu thc
xut v phiu xut. Sau , ghi s lng xut v tn kho ca tng vt t vo th
kho. i vi loi nguyn liu vt liu do khch hng mang n th phiu xut
kho ch theo di v s lng. Nguyn vt liu do chnh khch hng cung cp,
c s dng may gia cng ngoi vi chnh, vi lt cn bao gm c xp ng
o, kha Khi xut dng k ton vt t lp phiu xut kho ging nh l phiu
xut kho nguyn vt liu m cng ty mua v sn xut (Phiu xut kho c
lp 3 lin: 1 lin gc, 1 lin giao cho th kho, 1 lin chuyn ln phng k ton)
v chuyn ln phng Ti chnh k hoch. K ton cn c vo lp bng Bng
k xut vt liu chnh cho tng hp ng c th.
C th thng 12 nm 2003 phn xng may ca cng ty c 2 hp ng
a vo sn xut.
Hp ng s 17 k kt ngy 09/10/2003 vi hng PAN
PACIFIC v may gia cng o Jacket 2 lp.

S lng: 7000 sn phm.
n gi: 2 USD (30.000 VN)
Thi gian thc hin t ngy 10/11/2003 n ngy 20/12/2003.
____________________________________________________________
____________________________________________________________
Ton b nguyn vt liu chnh (vi) do khch hng cung cp n t
cng Hi Phng. Cc ph kin do qu trnh gia cng do cng ty mua h khch
hng
Hp ng s 20 k kt ngy 19/10/2003 vi cng ty sa cha
xe my Vit - Nht v may gia cng qun o bo h lao ng.

S lng: 5000 sn phm.
n gi: 25.000 VN/ sn phm.
Thi gian thc hin t ngy 17/11/2003 n ngy 25/12/2003. Ton b
nguyn vt liu chnh (vi) do khch hng cung cp n cng ty. Cc ph
kin cng ty mua h khch hng.
K ton theo di vt t lm nh ni trn v lp Bng k xut nguyn
vt liu chnh cho tng hp ng.
C th l hp ng s 17:
n v: Cng ty vt t thit b nng sn Thanh Tr - H Ni
Bng k xut nguyn vt liu - cng c dng c
Hp ng s 17
Thng 11/2004
Phiu xut kho
Nhm hng
M s
n v tnh
S lng
12/11
Vi chnh 2 mt
1521
10.000
X198
18/11
Vi lt thng
1521
8 500
X200
21/11
Kha
1521
Ci
7 000
Ch
1521
270.000
Chun 3m/m
1521
Cun
2000
Lng th
1521
Ci
7000
SH
N/T
X178
X215
28/11
Cc dp
1521
7000
X220
30/11
Bng 40 z
1521
6120
Bng 30 z
1521
7530
Xp ng o
1521
2000
R nha in 6mm/m
1521
Ci
36850
X235
09/12
____________________________________________________________
____________________________________________________________
1 Y = 0,95 m
Ring i vi hp ng ny nguyn vt liu chnh do khch hng cung cp
n cng Hi Phng nn cng ty phi thu xe vn chuyn bc d. Ton b chi
ph vn chuyn bc d c lp vo Bng k chi ph vn chuyn bc xp.
Vt liu ph do cng ty mua h cho khch hng khi c yu cu xut dng
cho sn xut trn c s Phiu xut kho v mt lng do nhn vin thng k vt t
chuyn n phng Ti chnh - K ton, k ton p dng phng php trc tip
(phng php thc t ch danh) tnh gi thc t vt liu xut dng v c s
lng v gi tr.
B phn: X nghip may
Bng k xut nguyn liu, vt liu - cng c dng c
X nghip may - Hp ng 17
Thng 12/2004
VT: VND
Phiu xut kho
SH
N/T
X375
10/12
Nhm hng
Thnh
M s
VT
SL
n gi
1522
Ci
360
20 000
7 200 000
Ti PE loi to
1522
Ci
500
2 000
1 000 000
Ti PE loi nh
1522
Ci
8 000
600
4 800 000
Ba gi mu
1522
35
5 000
Nc ct
1522
lt
1 200
500
6 000 000
Bt d
1522
Chic
10
4 500
45 000
Bng dnh to
1522
Cun
50
1 500
75 000
Bng dnh nh
1522
Cun
100
500
50 000
Thng cc tng
3 lp o
tin
175 000
..
..
Tng cng
17 945 000
Cng ty vt t thit b nng sn Thanh Tr - H Ni
____________________________________________________________
____________________________________________________________
B phn: X nghip may
Hp ng s 20
Thng 11/2004
Phiu xut kho
Nhm hng
M s
n v tnh
S lng
/11
Xut vi Oxfo
1521
15 000
/11
Xut ch
1521
300 000
/11
Xut khuy
1521
Chic
35 000
SH
N/T

B phn: X nghip may
Hp ng s 20
Thng 11/2004
Phiu xut
kho
SH
N/T
X400
20/12
Nhm hng
M s
VT
SL
n gi
Thnh tin
Phn hp
1522
Hp
5 000
25 000
1522
Hp
100 000
400 000
1522
Chic
28 000
54 000
1522
Ci
200
20 000
4 000 000
1522
Chic
10
3000
30 000
Kim may
cng nghip
Dao ct tay
.
.
Thng
cc tng
t vi
Cng
13 742 000
____________________________________________________________
____________________________________________________________
Cn c vo bng k xut vt liu ph, bng k chi ph vn chuyn vt liu
k ton ghi vo chng t ghi s c th cho tng hp ng gia cng. Phn chi
ph vn chuyn hch ton nh chi ph nguyn vt liu trc tip.
Chng t ghi s
Ngy 10 thng 11 nm 2004
S 1100
S hiu ti khon
Trch yu
Chi ph vn chuyn t cng
621
Hi Phng v cng ty
133
Cng
Ngi lp
C
111
X
S tin
500 000
50 000
550 000
K ton trng
(K, h tn)
(K, h tn)
Chng t ghi s
S 1101
Trch yu
Xut nguyn vt liu ph
Hp ng 17
Cng
Ngi lp
(K, h tn)
S hiu ti khon
S tin
621
152
17 945 000
17 945 000
K ton trng
(K, h tn)
____________________________________________________________
____________________________________________________________
Chng t ghi s
S 1102
S hiu ti khon
Trch yu
Xut nguyn vt liu ph
Hp ng 20
S tin
621
152
13 742 000
13 742 000
Cng
Ngi lp
K ton trng
(K, h tn)
(K, h tn)
Do i tng tp hp chi ph x nghip may l theo tng hp ng gia

cng nn i tng vi tng loi khon mc chi ph, k ton m s chi tit cho
tng hp ng.
a ch: K3B Thnh Cng - H Ni
S chi tit chi ph nguyn liu - vt liu TT
Ti khon: 621 - CPNL - VLTT
i tng: Hp ng 17
VT: ng
Chng t
SH
Ngy
10/12
Din gii
TK
Xut vt liu ph Hp ng 17
152
Kt chuyn sang Ti khon 154
154
Cng pht sinh
S tin
N
17 945 000
17 945 000
17 945 000
17 945 000

K ton trng
(K, h tn)
Ngi lp
(K, h tn)
____________________________________________________________
____________________________________________________________
a ch: Km 9, quc l 1A Thanh Tr - H Ni.
S chi tit chi ph nguyn liu - vt liu TT
Ti khon: 621 - CPNL - VLTT
i tng: Hp ng 20
VT: ng
Chng t
SH
Ngy
18
10/12
Din gii
TK
Xut vt liu ph Hp ng 20
152
Kt chuyn sang Ti khon 154
154
Cng pht sinh
S tin
N
13 742 000
13 742 000
13 742 000 13 742 000

K ton trng
Ngi lp
(K, h tn)
(K, h tn)
Sau khi vo s chi tit Ti khon 621 - CP NLVLTT cho tng hp ng,
k ton tin hnh ghi vo s ci Ti khon 621
S ci
Thng 12
Nm 2004
Tn Ti khon: Chi ph nguyn liu, vt liu TT
S hiu Ti khon: 621
VT: ng
N/T
ghi
s
CT ghi s
SH
NT
10/11 1100 10/11
SH
Din gii
TK
1. Chi ph vn chuyn t
cng Hi Phng v cng ty
111
S tin
N
Ghi
C
550 000
____________________________________________________________
ch
____________________________________________________________
2. Xut vt liu ph
10/12 1101 10/12
152 17 945 000
Hp ng 17
20/12 1102 20/12
20/12
20/12
3. Xut vt liu ph
Hp ng 20
4. Kt chuyn sang
Ti khon 154
Cng pht sinh
152 13 742 000

154
32 237 000
32 237 000 32 237 000
Ngy 28thng 12 nm 2004

Ngi ghi s
K ton trng
(K,h tn)
(K, h tn)
Th trng n v
(K,h tn ,ng du)
Nh trnh by trn hp ng sn xut x nghip May c tnh cht

gia cng v vy nh mc nguyn vt liu do khch hng giao. Tuy nhin, b
phn ph trch k thut da trn nh mc thc t trn c s va m bo yu
cu ca khch hng va tit kim nguyn vt liu. Khi kt thc hp ng nu
nguyn vt liu di ra c cng ty s dng may thnh phm hoc c th bn
ra ngoi th trng, s thu t khon ny cng ty a vo thu nhp khc 50% cn
50% thng cho nhn vin phn xng.
2.2.2.2 K ton chi ph nhn cng trc tip
Chi ph nhn cng trc tip l nhng khon tin phi tr cho ngi lao
ng trc tip sn xut ra sn phm, dch v nh: lng, cc khon ph cp, tin
n gia ca, cc khon trch theo lng.
cng ty vic tr lng cho cng nhn sn xut p dng hnh thc tr
lng theo sn phm.
Hng ngy nhn vin thng k x nghip theo tnh hnh lm vic ca
cng nhn v cn c vo hp ng k kt, nhn vin thng k ca x nghip s
thng k s lng sn phm theo tng hp ng. Cui thng, nhn vin thng k
s gi bng theo di ln phng ti chnh k hoch tnh lng cho cng nhn
sn xut.
____________________________________________________________
____________________________________________________________
Trn c s , k ton cn c vo kt qu lao ng, theo sn phm thc t
ca cng nhn sn xut theo tng hp ng c th v bng thanh ton lng
tnh tng hp chi ph tin lng cho cng nhn sn xut theo tng hp ng.
Hin ti cng ty ch k kt hp ng lao ng di hn vi mt s cng
nhn c tiu chun tay ngh, c thc gn b, lm vic lu di, cn li l hp
ng ngn hn. V vy bo him x hi, Bo him y t, kinh ph cng on ch
c tnh trn qu lng ca cng nhn lao ng di hn. Cc khon trch trn
tin lng c tnh: Trch Bo him x hi: 20% (15% tnh vo chi ph, 5%
khu tr vo lng ca cng nhn sn xut), Bo him y t: 3% (2% tnh vo chi
ph, 1% khu tr vo lng ca cng nhn sn xut), kinh ph cng on trch
2% trn tng s lng thc t ca cng nhn sn xut tnh vo chi ph.
S liu c th thng 12/2004
Hp ng s 17 ngy 9/10/2004
3 756 000
Hp ng s 20 ngy 19/10/2004
45257 000
Cn c vo s liu ca cng ty v t l trch theo quy nh k ton lp

bng phn b tin lng v cc khon trch theo lng v t ghi vo chng t
ghi s, sau vo s k ton chi tit Ti khon 622 - Chi ph nhn cng trc tip
cho tng hp ng sn xut.
Ring tin lng cng nhn ngh php, hng thng cng ty khng tin
hnh trch trc m khi no thc t pht sinh mi hch ton vo chi ph.
____________________________________________________________
____________________________________________________________
Bng phn b tin lng v cc khon trch theo lng
Thng 12/2004
VT: ng
Ti khon ghi c
Ti khon 334 - Phi tr cng nhn vin

Lng chnh Lng
ph
Cc
Cng c 334
khon
Ti khon 338 - Phi tr phi np khc

TK 3382
TK 3383
TK 3384
Cng c
KPC
BHXH
BHYT
338
Tng cng
khc
Ti khon ghi n
TK 622 - CP NCTT
139 013 000
139 013 000 2 780 260 20 851 950 2 780 260 26 412 470
165 425 470
Hp ng s 17
93 756 000
93 756 000
111 569 640
Hp ng s 20
45 257 000
45 257 000
905 140
6 788 550
905 140
8 598 830
53 855 830
TK 627 - CP SXC
17 167 000
17 167 000
343 340
2 575 050
343 340
3 261 730
20 428 730
TK 642 - CPQLDN
25 690 000
25 690 000
513 800
3 835 500
513 800
4 881 100
30 571 100
Cng
181 870 000
181 870 000 3 637 400 27 280 500 3 637 400 34 555 300
216 425 300
1 875 120 14 063 400 1 875 120 17 813 640
(Chi ph nhn vin

phn xng)
____________________________________________________________
____________________________________________________________
Chng t ghi s
S 1003
Trch yu
S hiu ti khon
S tin
622
334
93 756 000
93 756 000
Lng phi tr
cho cng nhn
(hp ng s 17)
Cng
Ngi lp
K ton trng
(K, h tn)
(K, h tn)
Chng t ghi s
S 1004
Trch yu
S hiu ti khon
S tin
622
338
17 813 640
17 813 640
Cc khon trch
theo lng hp
ng s 17
Cng
Ngi lp
(K, h tn)
K ton trng
(K, h tn)
____________________________________________________________
____________________________________________________________
Chng t ghi s
S 1104
Trch yu
S hiu ti khon
S tin
622
334
45 257 000
45 257 000
Lng phi tr
cho cng nhn
(hp ng s 20)
Cng
Ngi lp
K ton trng
(K, h tn)
(K, h tn)
Chng t ghi s
S 1105
Trch yu
S hiu ti khon
S tin
622
338
8 598 830
8 598 830
Cc khon trch
theo lng hp
ng s 20
Cng
Ngi lp
(K, h tn)
K ton trng
(K, h tn)
Vo s chi tit TK 622 - Chi ph nhn cng trc tip.
____________________________________________________________
____________________________________________________________
n v: Cng ty vt t thit b nng sn Thanh tr - H Ni
a ch:
S chi tit chi ph nhn cng trc tip
Ti khon: 622 - Chi ph nhn cng trc tip.
i tng: Hp ng s 17
VT: ng
Chng t
SH
Din gii
Ngy
TK i ng
S tin
N
Tng s tin lng

phi tr cho cng
334
93 756 000
338
17 813 640
nhn.
Cc khon trch
theo lng tnh vo
chi ph sn xut
Kt chuyn chi ph
154
Cng pht sinh
111 569 640

111 569 640 111 569 640
K ton trng
(K, h tn)
Ngi lp
(K, h tn)
____________________________________________________________
____________________________________________________________
n v: Cng ty vt t thit b nng sn Thanh tr -H Ni
a ch:
Chng t
SH
Ngy
S chi tit chi ph nhn cng trc tip

Ti khon: 622 - Chi ph nhn cng trc tip.
i tng: Hp ng s 20
VT: ng
S tin
TK
i
Din gii
ng
N
C
Tng s tin lng
phi tr cho cng
334
45 257 000
338
8 598 830
nhn.
Cc khon trch theo
lng tnh vo chi ph
sn xut
Kt chuyn chi ph
154
Cng pht sinh
53 855 830
53 855 830
K ton trng
(K, h tn)
Ngi lp
(K, h tn)
____________________________________________________________
____________________________________________________________
S ci
Nm 2004
Tn ti khon: Chi ph nhn cng trc tip.
S hiu ti khon: 622.
N/T
ghi
Chng t
Din gii
s
SH
VT: ng.
Ghi
SH TK
S tin
i ng
Ngy
ch
C
Tng s tin lng
20/12
1003
phi tr cho cng
20/12
334
139 013 000
338
26 412 470
nhn.
Cc khon trch
20/12
1004
20/12
theo lng tnh vo

chi ph sn xut
20/12
Kt chuyn chi ph
154
Cng pht sinh
20/12
165 425 470

165 425 470
Ngi ghi s
K ton trng
(K,h tn)
(K, h tn)
Th trng n v
(K,h tn ,ng du)
2.2.2.3 Chi ph sn xut chung.

Chi ph sn xut chung l nhng chi ph qun l, phc v sn xut v
nhng chi ph sn xut khc ngoi chi ph nguyn liu, vt liu trc tip , chi
ph nhn cng trc tip pht sinh phn xng. x nghip may, chi ph sn
xut chung gm c:
* Chi ph nhn vin phn xng:
Bao gm tin lng v cc khon trch theo lng ca nhn vin qun
l v phc v phn xng. K ton ghi vo s TK cp 2: 6271.
N TK 6271 - Chi ph sn xut chung:
20 428 730
( Chi tit 6271 - chi ph nhn vin phn xng)

____________________________________________________________
____________________________________________________________
C TK 334 - PTCNV:
17 167 000
C TK 338 - PTCNK:
3 261 730
* Chi ph cng c dng c, sn xut:

phn xng may cng c, dng c sn xut c gi tr cao v thi hn
s dng tng i di, dng cho nhiu chu k sn xut. Do vy, k ton tp
hp vo TK 142 chi ph tr trc phn b dn.
Ti liu thng 12/2004;
Tr gi cng c, dng c phn b trong thng l: 850 000.
K ton ghi s:
850 000
(Chi tit 6273 - Chi ph dng c sn xut)

C TK 142 - Chi ph tr trc:
850 000
* Khu hao ti sn c nh.

Ti sn c nh s dng phn xng may ca cng ty bao gm my
mc thit b, nh xng, thit b phc v sn xut. Vic tnh ton khu hao ti
sn c nh da trn nguyn gi v t l khu hao ng k vi c quan qun
l vn v thu l khon mc chi ph sn xut chung lin quan n qu trnh
sn xut.
S liu tnh ton c phn nh bng trch khu hao ti sn c nh v

cc chng t sau k ton nh khon.
Bng tnh khu hao ti sn c nh
Thng 12/2004
n v tnh: 1000 ng
STT
Ch tiu
Nh xng
My mc thit b
____________________________________________________________
____________________________________________________________
T l
S
T l
S
Nguyn
Nguyn
khu hao
khu khu
khu
gi
gi
%
hao hao %
hao
1
2
S khu hao
trch thng trc
6%/12
1 327 000 6 635 8%/12
3 276 000 21 840
6%/12
1 327 000 6 635 8%/12
3 276 000 21 840
S khu hao tng

thng ny
S khu hao
gim trong thng

ny
S khu hao phi
trch trong thng

ny
K ton nh khon:
N Tk 627 - Chi ph sn xut chung:
28 475 000
(Chi tit TK 627 - Chi ph khu hao ti sn c nh).

C TK 214 - Khu hao ti sn c nh:
28 475 000
* Chi ph dch v mua ngoi:

Bao gm chi ph in nc, in thoi ... Cn c vo cc chng t k
ton ghi:
1 630 000
(Chi tit 6277 - chi ph dch v mua ngoi)

Tin in thoi ca phn xng may:
576 000
Tin in nc ca phn xng may:
1 054 000
N TK 133 - Thu GTGT u vo c khu tr

C TK 331 - PTCNB:
163 000
1 793 000
(Chi tit: cc cng ty cung cp dch v)

* Chi ph bng tin khc:
____________________________________________________________
____________________________________________________________
Bao gm chi ph tip khch, hi hp phn xng pht sinh.
K ton hch ton:
700 000
(Chi tit: 6278 - Chi ph khc bng tin)

C TK 111 - TM:
700 000
Cui thng k ton tp hp ton b chi ph sn xut chung s ci TK

627, sau phn b cho tng hp ng.
____________________________________________________________
____________________________________________________________
Bng tng hp chi ph sn xut chung
Thng 12/2004
VT: ng
Chi tit cc khon mc
Din gii
6271
6272
6273
6274
Cng
6277
6278
1) Chi ph
nhn vin
20 428 730
phn xng
20 428 730
may
2) Chi ph vt
liu
3) Chi ph
dng c sn
850 000
850 000
xut
4) Chi ph
khu hao ti
28 475 000
28 475 000
sn c nh
5) Chi ph
dch v mua
1 630 000
1 630 000
ngoi
6) Chi ph
khc bng
700 000
700 000
tin
Cng
20 428 730
850 000
28 475 000 1 630 000 700 000 52 083 730
Trong :
Hp ng s 17 =
52 083 730
x 93 756 000
139 013 000
= 35 127 378
Hp ng s 20 =
52 083 730
x 45 275 000
139 013 000
____________________________________________________________
____________________________________________________________
____________________________________________________________
____________________________________________________________
= 16 956 352
S ci
Thng 12
Nm 2004
Tn ti khon: Chi ph sn xut chung.
S hiu ti khon: 627
VT: ng.
N/T
ghi
Chng t
Din gii
s
SH
10/12
10/12
10/12
10/12
10/12
10/12
10/12
20/12
20/12
20/12
18
S tin
i ng
Ngy
10/12
Ghi
SH TK
N
Tin lng nhn vin
334
17 176 000
338
3 261 730
142
850 000
214
28 475 000
331
1 630 000
Chi ph khc bng tin
111
700 000
Kt chuyn chi ph
154
Cng pht sinh
phn xng
Cc khon trch theo
lng
Chi ph dng c sn
xut
Hao mn ti sn c
nh hu hnh
Chi ph dch v mua
ngoi
ch
C
52 083 773
52 083 773 52 083 773

Ngi ghi s
K ton trng
(K,h tn)
(K, h tn)
Th trng n v
(K,h tn ,ng du)
____________________________________________________________
____________________________________________________________
2.2.2.4 Tng hp chi ph sn xut.
Cui k k ton tng hp ton b chi ph sn xut ca cng ty tp
hp c theo tng khon mc ri kt chuyn ton b vo TK 154 chi tit cho
tng hp ng sn xut v s ci TK 154.
n v: Cng ty sn xut - xut nhp khu - u t Thanh nin H Ni
a ch: K3B Thnh Cng - H Ni
S chi tit ti khon chi ph sn xut
kinh doanh d dang.
Ti khon: 154 - CPSXKDDD
i tng: Hp ng s 17
VT: ng.
Chng t
SH
Din gii
Ngy
S tin
TK
S d u thng
S pht sinh trong thng

1) Kt chuyn chi ph
nguyn vt liu trc tip
2) Kt chuyn chi ph
nhn cng trc tip
3) Kt chuyn chi ph
sn xut chung
4) Nhp kho thnh phm
Cng pht sinh
621
18 495 000
622
111 569 640
627
35 127 378
155
165 192 018

165 192 018
165 192 018

K ton trng
(K, h tn)
Ngi lp
(K, h tn)
____________________________________________________________
____________________________________________________________
a ch:
S chi tit ti khon chi ph sn xut
kinh doanh d dang.
Ti khon: 154 - CPSXKDDD
i tng: Hp ng s 20
VT: ng.
Chng t
SH
Din gii
Ngy
S tin
TK
S d u thng
S pht sinh trong thng

1) Kt chuyn chi ph
nguyn vt liu trc tip
2) Kt chuyn chi ph
nhn cng trc tip
3) Kt chuyn chi ph
sn xut chung
4) Nhp kho thnh phm
Cng pht sinh
621
13 742 000
622
53 855 830
627
16 956 352
155
84 554 128
84 554 128
84 554 128

K ton trng
(K, h tn)
Ngi lp
(K, h tn)
Sau theo di kim tra chi ph cho tng hp ng ngoi vic ghi s
ci TK 154, k ton cn lp bng tng hp chi ph sn xut ton x nghip
may trn c s cc s chi tit trc .
____________________________________________________________
____________________________________________________________
S ci
Thng 12
Nm 2004
Tn ti khon: Chi ph sn xut kinh doanh d dang
S hiu ti khon: 154
n v tnh: ng
N/T
ghi
Chng t
Din gii
s
SH
Ghi
TK
S tin
Ngy
N
S d u thng
ch
C
S pht sinh trong

thng
10/12
10/12
nguyn vt liu trc

18
10/12
1) Kt chuyn chi ph
32 237 000
622
165 425 470
627
52 083 730
tip
10/12
2) Kt chuyn chi ph
nhn cng trc tip
10/12
621
10/12
3) Kt chuyn chi ph
sn xut chung
4) Nhp kho thnh
phm
155
Cng pht sinh
249 746 200

249 746 200 249 746 200

Ngi ghi s
K ton trng
(K,h tn)
(K, h tn)
Th trng n v
(K,h tn ,ng du)
____________________________________________________________
____________________________________________________________
bng tng hp chi ph sn xut ton cng ty
Thng 12/2004
VT: ng
Ghi c TK
TK 111 TK 142
TM
CPTT
TK 152
TK 214
TK 331
TK 334
TK 338
TK 621
TK 622 CP
TK 627
NLVL
HM
PTCNB
PTCNV
PTPNK
CPNL
NCTT
CPSXC
Ghi n TK
TSCHH
TK 621 - CP
Tng cng
VLTT
32 237 000
32 237 000
NLVLTT
TK 622 - CP
139 013 000
26 412 470
165 425 470
17 167 000
3 261 730
52 083 730
NCTT
TK 627 -
700 000 850 000
28 475 000
1 630 000
CPSXC
TK 154 - CP
32 273 000
165 425 470
52 083 730
249 746 200
Hp ng 17
18 495 000
111 569 640
35 127 378
165 192 018
Hp ng 20
13 742 000
53 855 830
16 956 352
84 554 182
32 273 000
165 425 470
52 083 730
249 746 200
KDDD
Cng
700 000 850 000 32 237 000
28 475 000
1 630 000
47 167 000
8 961 730
____________________________________________________________
____________________________________________________________
____________________________________________________________
____________________________________________________________
2.2.3 nh gi sn phm lm d cui k.
Sn phm d dang l nhng sn phm cha kt thc giai on ch bin, cn ang

nm trong qu trnh sn xut. tnh gi thnh sn phm doanh nghip, cn thit phi
kim k v nh gi sn phm d dang.
X nghip may ca cng ty hot ng sn xut vi c im l nhn gia cng theo
hp ng. Do , hp ng hon thnh trong thng th hp ng c coi l khng c
sn phm d. Cui thng hp ng no cha hon thnh th ton b chi ph sn xut tp
hp trong hp ng c coi l chi ph sn xut d dang cui k.
2.2.4 Phng php tnh gi thnh sn phm.
Quy trnh sn xut sn phm may mc ca phn xng bao gm nhiu cng on
cu thnh sn phm. Sn phm sn xut v trong iu kin nh ni trn, cng ty xc
nh tnh gi thnh l tnh sn phm ca tng hp ng gia cng, c ngha l cng ty p
dng phng php tnh gi thnh theo n t hng.
Nhng i vi hp ng sn xut ch mt loi sn phm th p dng phng php
tnh trc tip.
____________________________________________________________
____________________________________________________________
Bng tnh gi thnh sn phm, dch v
Tn sn phm dch v: Hp ng s 17
S lng: 7000
Hp ng sn xut t ngy 10 /11/2004n ngy 20/12/2004
VT: ng
Chi ph nguyn
vt liu trc tip
Chi ph nhn
cng trc tip
Chi ph sn xut
chung
Cng
Gi thnh
Dk
CPSX
DCK
Tng gi thnh
18 495 000
18 495 000
2 642,14
111 569 640
111 569 640
15 938,52
35 127 378
35 127 378
5 018,19
165 642 018
165 642 018
23 598,85
n v
Bng tnh gi thnh sn phm, dch v

Tn sn phm dch v: Hp ng s 20
S lng: 5000
Hp ng sn xut t ngy 17/11/2004n ngy 25/12/2004
VT: ng
Chi ph nguyn
vt liu trc tip
Chi ph nhn
cng trc tip
Chi ph sn xut
chung
Cng
Gi thnh
Dk
CPSX
DCK
Tng gi thnh
13 742 000
13 742 000
2 748,40
53 855 830
53 855 830
10 771,16
16 956 352
16 956 352
3 391,27
84 554 182
84 554 182
16 910,83
n v
____________________________________________________________
____________________________________________________________
Chng III
Nhn xt v kin ngh v cng tc k ton chi ph sn xut v tnh
gi thnh sn phm ca cng ty vt t thit b nng sn thanh tr h ni.
3.1Nhng nh gi v cng tc k ton ti cng ty vt t thit b nng sn Thanh

tr -H ni .
Hng ti k nim sinh nht ln th 112 ca H Ch Tch v i, cho mng ngy
bu c i biu quc hi kha XI. Tp th cn b cng nhn vin cng ty thit b vt
t nong sn Thanh tr phn u honb thnh kds hoch 6 thng u nm 2002. Bn
cnh cn pht huy truyn thng thc hin phng chm:on kt-dn ch- k cng
hiu qu.Nhm hoch nh cc chin lc pht trin v a ra nhng gii php c th,
gii quyt cc vn bc sc ca cng ty.
Nhng c hi v thch thc:Xu hng ton cu ha v khu vc ha dang din ra
sc cnh tranh ln cho cc nh kinh doanh .Do vy i hi cc cp lnh o trong cng
ty phI chun b cho mnh mt hnh trang vng trc bc vo giai on mi, giai
on kinh t chi thc v cng ngh thng tin.
3.1.1 u im.
Cng tc k ton cng ty m bo c tnh thng nht v mt phm vi,

phng php tnh ton chi tit gia cc ch tiu k ton v cc b phn khc co lin quan
cng nh ni dung ca cng tc k ton, ng thi m bo cho s liu k ton phn nh
trung thc hp l, r rng v d hiu. Nhn chung, cng tc k ton ti cng ty th
hin ng ch , ng s sch k ton. Do , cng ty lun chp hnh cc chnh sch,
cc ch k ton ti chnh ca nh nc, cc chnh sch gi, thu, t chc m s sch
mt cch ph hp phn nh vi gim c tnh hnh thnh phm v tiu th sn phm.
Cng ty s dng s k ton theo hnh thc chng t ghi s l hp l v khoa
hc. Trong thng c nhiu nghip v pht sinh tin hnh ghi nh k vo chng t ghi s
gip cho k ton bt phn vic hng ngy. Chnh v vy, cng ty bt c vic lp s
ng k chng t ghi s.
____________________________________________________________
____________________________________________________________
Nhn vin trong phng k ton c b tr m nhim tng phn cng vic mt
cch hp l, thun tin trong mi quan h vi nhau. K ton trng kp thi theo di
chnh xc tnh hnh bin ng ca thnh phm, tnh ton chnh xc cc chi ph pht sinh
trong qu trnh tiu th cng nh thc hin nghim tc v vic thanh ton vi ngn hng
v cc khon thu v cui thng k ton xc nh c kt qu cui cng ca hot ng
tiu th thnh phm.
3.1.2 Nhc im.
Trong cng tc k ton thnh phm, cng ty s dng s sch trng lp, cng
vic b dn vo cui thng, thng tin khng kp thi c phn nh. Vic s dng cng
mt lc bng k nhp, bng k xut, th kho v s chi tit vi cch thc ghi ging nhau.
Chnh v s trng lp y gy mt thi gian, tn km cng sc ca nhn vin, cn hn
th na, l gy kh nhiu kh khn cho cng tc kim tra v sa cha tm kim trn c 3
loi s.
V cng ty nhn lm gia cng may mc, co khi nguyn liu l do khch hng
mang ti, cng ty khng t chc hch ton m ch theo di nn ch tiu s lng nh vy
l cha ph hp vi ch k ton hin hnh.
Cng ty khng trch trc tin lng ngh php ca cng nhn sn xut, khi c chi
ph th mi tp hp vo i tng. Tp hp chi ph sn xut nh vy lm cho b phn chi
ph ny tnh vo gi thnh bt n, gi thnh km chnh xc.
S dng tiu thc tin lng cng nhn sn xut phn b chi ph sn xut
chung l khng thch hp.
3.1 Mt s kin ng gp.
i vi nguyn vt liu do khch hng em n cng ty khng t chc theo di

trn ch tiu gi tr m ch tiu s lng. Theo ch k ton hin hnh, trong trng
hp ny, cng ty khi nhn nguyn vt liu do khch hng chuyn n cng ty, phi xem
xt gi tr trn th trng ca nguyn vt liu ri tnh gi tr ca chng, theo di trn
ti khon ngoi bng 002 Vt t hng ha nhn gia cng gi h.
____________________________________________________________
____________________________________________________________
Khi nguyn vt liu do bn k kt hp ng em n, k ton cn c vo gi c
th trng, xc nh gi tr nguyn vt liu ny v ghi vo bn n ti khon 002 v chi
tit cho tng hp ng sn xut. Khi hp ng hon thnh, cng ty giao sn phm cho
bn k hp ng, k ton ghi c ti khon 002 v chi tit cho tng hp ng.
Cng ty khng trch trc tin lng ngh php ca cng nhn. iu lm
gi thnh km chnh xc bi v chi ph tin lng ngh php pht sinh khng u n qua
cc thng. lp c k hoch trch trc tin lng cng nhn ngh php, cng ty
phi cn c vo k hoch ngh php hng nm ca cng nhn tnh ra c s tin
lng cng nhn ngh php phi tr cho cng nhn sn xut theo k hoch nm.
Trn c s t l trch trc xc nh c k ton tnh ra s trch trc theo

k hoch tin lng ngh php ca cng nhn sn xut.
Nh vy thc t phn trn trnh by, cng ty phn b chi ph sn xut chung
cho cc i tng tp hp chi ph sn xut chung theo tiu thc trn lng cng nhn sn
xut l cha hp l. Cng ty c th phn b chi ph sn xut chung theo chi ph trc tip
( Chi ph nguyn liu, vt liu trc tip v chi ph nhn cng trc tip).
Phn b chi ph sn xut chung theo tng n t hng nh sau:
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Kt lun
Cng ty vt tu thit b nng sn Thanh tr -H Ni l mt doanh nghip kinh

doanh tng hp, trong kinh doanh hng gia cng may mc l ch yu, vic k kt hp
ng, tm kim i tc tiu th l mc ch hng u. Nhn thc c iu ny, ban lnh
o ca cng ty thay i chnh sch theo qui nh ca nh nc, ph hp vi nn kinh
t th trng v mt iu khng th thiu l cng ty p dng nhanh chng c cc
chnh sch mi trong cng tc ca k ton chi ph sn xut v tnh gi thnh sn phm.
Cng tc i mi chnh sch theo qui nh ca nh nc gip cng ty qun l chi ph
sn xut, tit kim gi thnh, tng thu nhp ca doanh nghip.
V vy, s pht trin ca cng ty gn lin vi cng cuc i mi, cng nghip ha,
hin i ha t nc. Cng ty tng bc chim c lng tin ca khch hng trong
v ngoi nc. Cng ty pht huy c sc mnh ca mnh v hng th cng m ngh,
may mc xut khu kinh doanh ngy cng pht trin, ng vng trong nn kinh t th
trng cnh tranh gay gt.
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Nhn xt ca gio vin hng dn
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Tai Chinh Ke Toan KT

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Tai Chinh Ke Toan KT

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Bo co thc tp tt nghip

Trng Trung hc Kinh t

Sau nm 1954 min Bc c hon ton gii phng. t nc ta bt tay

1.1 c im t chc sn xut ca ngnh sn xut cng nghip

Chi ph nhn cng: Bao gm ton b chi ph tr cho ngi

Chi ph khu hao ti sn c nh: bao gm chi ph khu hao

ton b ti sn c nh ca cc doanh nghip trong sn xut kinh doanh

Chi ph dch v mua ngoi: Bao gm cc chi ph v nhn

cung cp dch v t cc n v khc phc v hot ng sn xut kinh

Chi ph khc bng tin:Bao gm cc chi ph sn xut kinh

doanh cha c phn nh cc ch tiu trn, chi bng tin trong k

Khon mc chi ph nhn cng trc tip: Bao gm cc khon

Khon mc chi ph sn xut chung: Gm nhng chi ph pht

sinh ti b phn sn xut (phn xng, i, tri sn xut ), ngoi hai

Chi ph c nh (nh ph): l nhng chi ph khng thay i

v tng s khi c s thay i khi lng sn phm sn xut trong mc

Qun l chi ph sn xut l phn tch tnh hnh d ton chi

Qun l chi ph sn xut gip lp k hoch cung ng vt t,

Gi thnh sn xut ( cn gi l gi thnh cng xng): Bao

Gi thnh ton b: Bao gm gi thnh sn xut v chi ph

bn hng, chi ph qun l doanh nghip tnh cho sn phm bn.

1.5 i tng tp hp chi ph sn xut, i tng tnh gi thnh sn phm.

Cn c xc nh i tng tp hp chi ph sn xut.

c im c cu t chc sn xut ca doanh nghip.

Quy trnh cng ngh sn xut, ch to sn phm.

c im ca sn phm (c tnh k thut, c im s

dng, c im thng phm )

Yu cu, trnh qun l sn xut kinh doanh.

Cc i tng tp hp chi ph sn xut.

chi ph sn xut cn tp hp nhm kim tra, gim st chi ph sn xut

i vi ngnh cng nghip, i tng tp hp chi ph sn

Khi nim gi thnh sn phm.

Cc cn c xc nh i tng tnh gi thnh sn phm.

cc cn c sau: c im t chc sn xut; Quy trnh cng ngh sn xut

+ Nu t chc sn xut n chic (nh doanh nghip ng tu, cng ty

Xt v qui trnh cng ngh sn xut.

+ Nu quy trnh cng ngh sn xut gin n th i tng tnh gi

Cn c vo c im quy trnh cng ngh, c im t chc

sn xut sn phm ca doanh nghip xc nh i tng tp hp chi ph

Vn dng phng php tnh gi thnh thch hp tnh ton

gi thnh v gi thnh n v ca cc i tng tnh gi thnh theo ng

nh k cung cp cc bo co v chi ph sn xut v gi

Phng php tp hp chi ph sn xut

xut c lin quan trc tip n i tng tp hp chi ph xc nh.

S k ton tng hp chi ph sn xut.

nghip theo phng php k khai thng xuyn.

S k ton tng hp chi ph sn xut ton doanh nghip

(1)Cui k, k ton kt chuyn chi ph nguyn liu, vt liu trc

Phng php k ton tng hp chi ph sn xut ton doanh

nghip theo phng php kim k nh k.

S k ton tng hp chi ph sn xut ton doanh nghip

u k k ton, kt chuyn tr gi sn phm d dang u k.

Cui k k ton, kt chuyn chi ph nguyn liu, vt liu trc

Cui k k ton, kt chuyn chi ph nhn cng trc tip cho

cc i tng chu chi ph.

Cui k, k ton kt chuyn hoc phn b chi ph sn xut

chung tnh gi thnh sn phm, dch v.

Trng hp pht sinh sn phm hng khng sa cha c,

cn c vo quyt nh x l ca cp c thm quyn.

Cui k k ton, tin hnh kim k v nh gi sn phm d

Gi thnh sn xut thc t sn phm, cng vic hon

Trong : DCK, DK: Tr gi sn phm d dang ang cui k v u k.

Cn c sn lng sn phm d dang v mc hon thnh