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# Phn xng 3

621.PX3
(152) 2.000
2.000 ( 154.PX3)
2,000

622.PX3
( 334) 500
600 ( 154.PX3)
(338) 100
600
600

2,000

154.PX3

155.PX3

SD:0
2000
600
800
3400

3400

## (154 .PX3) 3400

3400
SD: 0

152
153
334
338
142
331
111

3400
3400

627.PX3
150
800 ( 154.PX3)
25
250
50
200
75
50
800
800

3400

SD:0
Tng gi thnh PX3 : 3.400
Gi thnh n v: 3.400/10 = 340
Khon mc chi ph
CP NVLTT
CP NCTT
CP SXC
Tng cng

CP DDDK
0
0
0
0

CP PSTK
2,000
600
800
3,400

CP DDCK
0
0
0
0

Tng gi thnh
2,000
600
800
3,400

Gi thnh n v
200
60
80
340

Phn xng 1
621.PX1
( 152) 16.000
15.600 (154.PX1)
(621) (400)
15,600
15,600

622.PX1
(334) 8,000
9.800( 154.PX1)
( 338) 1800
9,800
9,800

154.PX1
SD: 2.200

155.PX1
15,600 40.100 ( 155)
9,800
14,700

( 154.PX1) 40.100
40,100

40,100
40,100

152
153
334
338
211
142
331
111

627.PX1
1,000
2,000 14.700 ( 154.PX1)
4,000
600
3,000
2,100
1,000
1,000
14,700
14,700

40,100

40,100

## SP DDCK quy i : (1.000 x1) + ( 1.500 x 1,2) = 2800

nh gi sn phm DDCK
CP NVLTT =
1200 + 15.600
2800 + ( 500 x 1 x 100% + 500 x 1.2 x 100%)
CP NVLTT =
CP NCTT =

CP NCTT =
CP SXC =

CP SXC =

SP DDCK =

x1.100

4,738.5
400 +9.800
2800 + ( 500 x 1 x 40% + 500 x 1.2 x 60%)

x 560

1,700
600 +14.700
2800 + ( 500 x 1 x 40% + 500 x 1.2 x 60%)

x 560

2,550

8,988.5

## Tng gi thnh nhm SP PX 1 = 2.200 + 40.100 - 8.988,5 = 33.311,5

Ga thnh n v nhm SP= 33.311,5/2.800 =
11.9
gi thnh n v sn phm A1 = 11.9 x 1 = 11.9
Tng gi thnh n v sn phm A1 = 11.9 x 1 x 1.000= 11.900
gi thnh n v sn phm A2 = 11.9 x 1,2 = 14,28
Tng gi thnh n v sn phm A2 = 14,28x 1,2 x 1.500= 21.420
Khon mc chi ph
CP NVLTT
CP NCTT
CP SXC
Tng cng
Khon mc chi ph
CP NVLTT
CP NCTT

CP DDDK
1,200
400
600
2,200
Z.n v A1
4.3
3

CP PSTK
15,600
9,800
14,700
40,100
Tng Z.n v A1
4,300
3,000

CP DDCK
4,738.5
1,700
2,550
8,988.5
Z.n v A2
5.16
3.6

Tng gi thnh
12,061.5
8,500
12,750
33,311.5
Tng Z.n v A2
7,740
5,400

Gi thnh n v
4.3
3
4.6
11.9

CP SXC
Tng cng

4.6
11.9

4,600
11,900

5.52
14.28

8,280
21,420

Phn xng 2
621.PX2
( 152) 21.150
21.150 ( 154.PX2)
21,150

21,150

154.PX2
SD: 1.900
( 154.PX1) 33.311,5
50.707 ( 155)
( 621.PX2) 21.150
( 622.PX2) 2.100
( 627.PX2) 4.200
60,761.5
50,707
SD:11.954,5

nh gi sn phm DDCK
1. nh gi sn phn DDCK ca bn thnh phm
CP NVLTT =
600 + 12.061,5
1.200 + ( 300 X 100%)
CP NVLTT =
CP NCTT =

622.PX2
( 334) 1.800
2.100 ( 154.PX2)
( 338) 300
2,100
2,100

155.PX2
(154.PX2) 50.707

x 300

2,532.3
400 + 8.500
1.200 + ( 300 x 100%)

CP NCTT =

1,780

CP SXC =

600 +12.750

x 300

x 300

152
153
334
338
214
142
331
111

627.PX2
400
4.200 ( 154.PX2)
300
1000
150
1500
300
350
200
4200
4,200

## 1.200 + ( 300 x 100%)

CP SXC =

SP DDCK BTP =
2. nh gi SP DDCK PX2
CP NVLTT =

2,670

6,982.3

100 + 21.150
1.200 + ( 300 X 100%)

CP NVLTT =
CP NCTT =

4,250
50 + 2.100
1.200 + ( 300 x 50%)

CP NCTT =
CP SXC =

x 300

x 150

239
150 + 4.200
1.200 + ( 300 x 50%)

CP SXC =

x 150

483

SP DDCK PX2 =
4,972
SP DDCK =
11,954.5
Tng gi thnh = 1.900 + 60.761,5 - 11.954,5 = 50.707
gi thnh n v = 50. 707/ 1.200 = 42,3
CP DDDK
Khon mc chi ph
CP NVLTT
CP NCTT
CP SXC
Tng cng

Khon mc chi ph
CP NVLTT

BTP
600
400
600
1,600
CP DDCK
BTP
2,532.3

Cng
700
450
750

PX2
100
50
150
300

1,900

PX2
4,250

Cng
6,782.3

CP PSTK
BTP
12,061.5
8,500
12,750
33,311.5

Tng gi thnh
27,129.2

PX2
21,150
2,100
4,200
27,450

Gi thnh n v
22.61

Cng
33,211.5
10,600
16,950
60,761.5

CP NCTT
CP SXC
Tng cng

1,780
2,670
6,982.3

238.9
483.3
4,972.2

2,018.9
3,153.3
11,954.5

9,031.1
14,546.7
50,707

7.53
12.12
42.26

800 ( 154.PX3)

14.700 ( 154.PX1)

4.200 ( 154.PX2)