Chng 2: Phn loi chi ph

2.1. Khi nim v bn cht chi ph

2.2. Phn loi chi ph theo chc nng hot ng
2.3. Phn loi chi ph theo cch ng x
2.4. Phn loi chi ph theo mi quan h vi thi
k xc nh kt qu
2.5. Nhn din cc chi ph khc phc cho vic
ra quyt nh

2.1. Khi nim, bn cht chi ph

Khi nim: l biu hin bng tin ton b cc hao ph

v lao ng sng, lao ng vt ho v cc chi ph cn
thit khc m doanh nghip phi b ra cho qu trnh
hot ng kinh doanh trong mt thi k nht nh.
Bn cht ca chi ph : th hin trn cc kha cnh sau:
+ Ni dung ca chi ph .
+ n v o lng v thi k xc nh.
+ Phm vi chi ph .
+ Cc nhn t nh hng trc tip n ln ca chi
ph.
Phn bit chi ph vi chi tiu trong mt k kinh doanh
ca doanh nghip v lng, v thi gian

CP NVL trc tip

Theo chc nng
c th
Theo
chc nng
hot ng

CP sn xut

Chi
ph

Theo
mi quan h vi thi k
xc nh kt qu

Theo
cch ng x ca CP

CPBH, CPQLDN,...

CP sn phm
CP thi k

Bin ph cp bc

Bin ph

Bin ph t l

nh ph
CP hn hp

Nhn din cc CP
phc v ra quyt nh

CP SX chung
Theo yu t
u vo

CP ngoi SX

CP NC trc tip

nh ph ty
nh ph bt buc

CP chm, CP c hi, CP chnh lch

CP ban u
CP chuyn i

2.2.Phn loi chi ph theo chc nng

hot ng

Chi ph sn xut: l chi ph pht sinh ti cc b phn sn

xut gn lin vi hot ng sn xut ch to sn phm.
Theo chc nng c th : gm CPNVL trc tip, CP nhn
cng trc tip, CP sn xut chung.
Theo yu t u vo: gm CP ban u, CP chuyn i.
CP ngoi sn xut: l nhng khon CP DN phi chi ra
thc hin vic tiu th sn phm hng ha, cung cp dch
v v chi cho b my qun l DN. Gm: CP bn hng, CP
qun l DN.

Phn loi chi ph theo chc nng

hot ng
CPSX

CP NVLTT

Chi ph
hot
ng SX
KD ca
DN

CPNCTT

CP ban u

CP SXC

CP chuyn i

CP ngoi SX

CP bn
hng

CP QLDN

Phn loi chi ph theo mi quan h vi thi

k xc nh kt qu

CP sn phm: l nhng khon CP gn lin

vi qu trnh sn xut ch to sn phm hay
mua hng ha bn.
CP thi k: l nhng khon CP gn lin vi
thi k xc nh kt qu.

Phn loi chi ph theo

cch ng x ca chi ph
a. Bin ph:
- Khi nim: l nhng CP thay i v tng s, t l
vi s thay i ca mc hot ng.
- c im: tng bin ph thay i khi mc hot
ng thay i, bin ph n v khng i khi mc
hot ng thay i.
- Phn bit hai loi bin ph: bin ph t l, bin ph
cp bc.

Phn loi chi ph theo mi quan h vi thi k

xc nh kt qu
Chi ph sn phm

CF NCTT

CF NVLTT

CF SXC

Sn phm ang ch to
Bng cn
i k ton
-Hng tn
kho

Bo co KQ kinh doanh
DT bn hng

Cha

Thnh phm

Tiu th

Gi vn HB

tiu
th

Li nhun gp

CF thi k

CPBH,
CPQLDN

LN thun

Phn loi chi ph theo mi quan h vi thi k

xc nh kt qu
Chi ph sn phm

Gi mua hng ho

Chi ph mua hng

Bo co kt qu
KD
Doanh thu BH
-

Gi tr hng mua vo

Gi vn hng bn
=

Li nhun gp
Bng cn i
k ton
Khon mc
hng tn kho

CF thi k

CFBH, CFQL DN
=

Li nhun thun

Phn loi chi ph theo

cch ng x ca chi ph

Bin ph t l: l nhng khon bin ph thay

i v tng s, t l thun vi s thay i
ca mc hot ng y
Y=bx
y2
y1

x1

x2

Phn loi chi ph theo

cch ng x ca chi ph

Bin ph cp bc: l nhng khon bin ph

ch thay i khi mc hot ng thay i
n mt phm vi
y
gii hn
y3
no .
y2
y1

x1

x2

x3

Phn loi chi ph theo

cch ng x ca chi ph
b. nh ph:
- Khi nim: l nhng khon CP khng thay i
v tng s khi mc hot ng thay i trong
phm vi ph hp.
- c im: tng nh ph khng i khi mc hot
ng thay i, nh ph n v thay i khi mc
hot ng thay i.
- Phn bit hai loi nh ph: nh ph bt buc, nh
ph ty .

Phn loi chi ph theo

cch ng x ca chi ph

th nh ph

y= a

x1

x2

x3

Phn loi chi ph theo

cch ng x ca chi ph
- nh ph bt buc: l nh ph khng d
dng thay i bng cc hnh ng qun tr.
c im: + Tn ti lu di trong hot ng
SXKD ca DN.
+ Khng th ct gim n bng 0
trong mt th gian ngn.

Phn loi chi ph theo

cch ng x ca chi ph
- nh ph khng bt buc: l nh ph c th
thay i nhanh chng bng cc hnh ng
qun tr.
c im:
+ Lin quan n k hoch ngn hn.
+ C th ct gim n bng 0 trong mt th
gian ngn.

Phn loi chi ph

theo cch ng x ca chi ph
c. CP hn hp:
Khi nim: l loi CP bao gm c nh ph v bin ph.
c im: mc hot ng cn bn CP hn hp th hin
cc c im ca nh ph, qu mc th hin c im
ca bin ph.
Phn tch CP hn hp theo mt trong s cc phng php:
+ Phng php cc i cc tiu
+ Phng php th phn tn.
+ Phng php bnh phng b nht.
+ Phng php phn tch.

Phng php cc i cc tiu

Bin ph n v = Chnh lch chi ph /

Chnh lch mc hot ng
nh ph = Tng chi ph tng bin ph
Phng trnh : y = a + bx

Phng php
bnh phng b nht

c im: xc nh phng trnh bin thin ca

chi ph trn c s phng trnh tuyn tnh:
y = a + bx
Quan st n phn t, s dng phng php hi
qui chng ta c h phng trnh:
yi = na + bxi
xi yi = axi + bx2

V d 2.1. Chi ph dch v mua ngoi ca doanh nghip A qua

cc thng nh sau (n v 1 000 000) :
Thng

Doanh thu bn hng

1
2
3
4
5

3 050
3 596
4 408
3 974
3 300

Chi ph dch v mua

ngoi
646
730
824
820
708

Yu cu: Xc nh nh ph, bin ph trong chi ph dch v

mua ngoi ca doanh nghip A.

Nhn din cc chi ph

phc v qu trnh ra quyt nh

Chi ph c hi
Chi ph chm
Chi ph chnh lch

DN ang xem xt vic mua mt my mi gim sc lao ng. Chi

ph mua my 100 000 000, thi gian s dng 10 nm. C ti liu v
hai my:

Ch tiu

My c

My mi (c tnh)

10 000

10 000

n gi bn

60

60

Chi ph NVL trc tip 1 sn

phm

20

20

Chi ph NC trc tip 1 sn phm

15

10

Bin ph SXC 1 sn phm

100 000

100 000

10 000

Khi lng sn xut v tiu th

nh ph hot ng hng nm
nh ph khu hao my mi

Yu cu: Hy gip doanh nghip ra quyt nh.

Chng 3: CC H THNG K
TON CHI PH V TNH GI

3.1.Vai tr ca k ton chi ph v

tnh gi i vi qun tr doanh
nghip
3.2. Cc h thng k ton chi ph
3.3.Cc phng php xc nh chi
ph v tnh gi

Vai tr ca tnh gi
Cung cp thng tin cho cc nh qun tr
doanh nghip :
nh gi bn sn phm.
nh gi hng tn kho cui k.
Xc nh thu nhp, kt qu trong k.
Ra quyt nh kinh doanh ngn hn.

Cc h thng k ton chi ph

K ton chi ph sn xut v tnh gi theo

chi ph thc t
K ton chi ph sn xut v tnh gi theo
chi ph thc t v c tnh
K ton chi ph sn xut v tnh gi theo
chi ph nh mc

Cc phng php xc nh
chi ph v tnh gi

Phng php xc nh chi ph theo cng

vic
Phng php xc nh chi ph theo qu trnh
sn xut

Phng php xc nh
chi ph theo cng vic

Khi nim: l pp ghi chp mt cch chi tit

thng tin ca tng sn phm ring bit hoc
tng nhm nh sn phm tng t nhau.
iu kin p dng: SP c cc c im
c nht
C gi tr cao
c t mua trc khi SX
C kch thc ln

2.2.2.1. Phng php xc nh CP

v tnh gi thnh theo cng vic

Qu trnh tp hp chi ph:

n
t
hng

Lnh
sn
xut

Tp
Phiu xut
Chi
hp
kho
ph
chi
c
Phiu theo
ph
tp
di lao ng
sn
hp
xut
vo
trn Mc phn b
c s chi ph sn
xut chung

Phiu chi
ph theo
cng vic

Phiu chi ph cng vic

Tn khch hng
a ch
Loi sn phm :
M s cng vic :
S lng sn xut: 15

DDH s H1

NVL trc tip

NC trc tip

Ngy
thng

C.T

S.tin

C.T

S.tin

Thng 1
Cng

15 000

20 000

Thng 2

xx

100 000

120 000

Tng ga
thnh
Gi thnh
V
iu chnh
CPSXC

Ngy t hng: 1/N

Ngy bt u sn xut: 1/N
Ngy hn giao hng:
Ngy
hon thnh:
SXC
n
gi S.tin
phn b

0,65

Cng

15 800

50 800

19 500

239 500

115 000

140 000

35 300

290 300

7 667

9 333

2 353

19 353

2.2.2.1. Phng php xc nh CP

v tnh gi thnh theo cng vic

c im ca phng php:
+ Chi ph NVL trc tip v nhn cng trc tip thng
c tp hp trc tip theo tng n t hng.
+ Chi ph sn xut chung: nu lin quan n 1 H th tp
hp trc tip, nu lin quan n nhiu H th tp hp
ring, sau phn b cho tng n theo tiu chun ph
hp.
Cch 1: cui k phn b theo tiu chun thch hp.
Cch 2: phn b theo s c tnh khi H hon thnh.
Cui k iu chnh s chnh lch gia CP thc t v CP
c tnh.
+ Ti khon s dng: 621, 622, 627, 154 (hoc 631), 155.

Doanh nghip K trong thng 1/N ang sn xut d 3 n t hng l H1, H2, H3. Thng 2/N tip
tc a n H4 vo sn xut. C ti liu ti doanh nghip nh sau (n v 1 000):
1.Trn cc phiu chi ph cng vic u thng 2 c s liu sau:
n
H

NC trc
tip

H1

15 000

20 000

15 800

50 800

H2

40 000

58 000

22 400

120 400

H3

60 000

40 000

19 400

119 400

115 000

118 000

55 600

288 600

Tng

Chi ph SX chung
phn b

Tng cng

NVL trc
tip

1.Chi ph sn xut thc t tp hp c trong thng 2 nh sau:

n H

NVL trc tip

NC trc tip (gi cng)

H1

100 000

30 000

H2

90 000

35 000

H3

80 000

40 000

H4

95 000

42 000

Tng cng

365 000

147 000

Chi ph sn xut chung gm: bin ph 70 000, nh ph 25 624,5. Chi ph nhn cng trc tip tnh theo n gi 4
000/gi cho H1, 4 200/gi cho H2, 3 800/gi cho H3 v 3 600 /gi cho H4. Chi ph sn xut chung c tnh
c phn b cho cc n t hng theo t l 650/gi nhn cng trc tip. Cui thng 2 cc n H1, H2 hon
thnh vi s lng sn phm ln lt l 15 v 20. Cng sut hot ng trong thng ca DN trn mc bnh thng.

2.2.1. Phng php xc nh

chi ph theo qu trnh SX

Khi nim: l pp tp hp CPSX theo tng cng

on hoc theo tng b phn SX khc nhau
ca DN.
iu kin p dng: SP phi c cc c im
ng nht
Khng c gi tr cao
C kch thc nh
c t mua sau khi SX

Qui trnh sn xut kiu lin tc

CP NVLTT
PX 1
CP khc

NTP
PX1

PX 2

NTP
PX n-1

PX n

Thnh
phm

Qui trnh sn xut kiu song song

PX 2

PX 4

Thnh
Phm A

CP NVLTT
PX 1

NTP
PX1

Chi ph khc

CP khc
PX 3

PX 5

Thnh
phm B

2.2.1. Phng php xc nh

chi ph theo qu trnh SX
Qu trnh tp hp chi ph v tnh gi thnh theo qu trnh

Tp

Nhu
cu
sn
xut

Lnh
sn
xut

hp
chi
ph
c
tp
hp
trn
c
s

Phiu xut kho

vt liu

Phiu theo di
lao ng

Cc
chi
ph
sn
xut

P.x
ng
1

Bn
TP PX
1

P.xn
g
2

Bn
TP PX
2

P.xn
g
n

TP PX
n

Chi ph SXC c tnh

hoc thc t

2.2.1. Phng php xc nh

chi ph theo qu trnh SX

c im ca phng php:
+ i tng k ton CPSX l tng phn xng. i tng
tnh gi thnh l bn thnh phm hon thnh tng phn
xng v thnh phm giai on cui cng.
+ CPSX lin quan n phn xng no th tp hp trc tip
cho phn xng . i vi CPSX chung s phn b cho
tng loi sn phm vo cui k trn c s chi ph thc t.
+ CPSX mi cng on, phn xng sau bao gm gi tr
bn thnh phm ca cng on, phn xng trc chuyn
sang v cc CPSX pht sinh ti phn xng .
+ TK s dng: 621, 622, 627, 154 hoc 631.