BI TP V NH

1. Doanh nghip IT sn xut ra 2 dng sn phm l: linh kin chnh my vi tnh, in thoi
di ng. Doanh nghip s dng h thng chi ph thng thng v chi ph chung c
phn b bng vic s dng t l chi ph chung ton doanh nghip da trn gi lao ng
trc tip. Nhng nh t vn c mi v ngh doanh nghip s dng phng php
phn b chi ph trn hot ng (ABC)
Doanh nghip k vng sn xut ra 4,000 linh kin my v tnh v 2,000 in thoi di ng
trong nm 20x4. Mi linh lin my tnh i hi 2 gi lao ng trc tip sn xut v
mi in thoi i hi na gi sn xut
Chi ph vt liu trc tip v lao ng trc tip cho 2 dng sn phm nh sau:
Vt liu trc tip (mi sp)
Lao ng trc tip (mi sp)

Linh kin my vi tnh

$30
$16

in thoi di ng
$17
$4

Ngn sch d kin:

Hot ng
Thit lp sn xut
X l vt liu
ng gi & chuyn hng
Tng chi ph chung

Ngn sch chi ph chung

$80,000
$70,000
$120,000
$270,000

D kin mc tiu th
20 ln thit lp
5,000 nguyn liu
6,000 hp

Da trn phn tch ca 3 hot ng pht sinh chi ph, doanh nghip c lng 2 dng
sn phm i hi nhng mc hot ng cho nm 20x4 nh sau:
Hot ng
Thit lp sn xut
X l vt liu
ng gi & chuyn hng

Linh kin my tnh

5 ln
1,000 nguyn liu
4,000 hp

in thoi di ng
15 ln
4,000 nguyn liu
2,000 hp

Tng
20 ln
5,000 nguyn liu
6,000 hp

YU CU:
a. Tnh ton chi ph cho mi dng sn phm s dng chi ph chung da trn gi lao
ng trc tip
b. Tnh t l chi ph cho (i) thit lp sn xut, (ii) x l vt liu, (iii) ng gi v chuyn
hng
c. Chi ph a vo 2 dng sn phm, s dng h thng tnh chi ph trn hot ng
(ABC)

P N BI KIM TRA (PHN BI TP)

1.

Cng ty AAC sn xut v bn sn phm vi gi $20kg. Thng tin hot ng kinh doanh
c cung cp nh sau:
Bn
Hng tn kho u k
Hng tn kho cui k
Chi ph sn xut
Chi ph bin i
Chi ph sn xut chung c nh
Chi ph qung co v qun l
Ch ph bin i
Chi ph c nh

75,000kg
12,000kg
17,000kg
$8/kg
$320,000/nm
$2/kg ca s lng bn
$300,000 mi nm

YU CU:
a. Bo co doanh thu, s dng phng php ton b v trc tip
b. Gii thch nguyn nhn to ra s khc bit gia hai bo co s dng hai phng php
P N:
a. Phng php ton b
Sn xut trong nm trc
Bn
Hng tn cui k
Tng sn phm c th bn
Hng tn kho u k
Sn phm c sn xut trong k

75,000kg
17,000kg
92,000kg
12,000kg
80,000kg

Chi ph sn xut mi n v
Bin i
C nh ($320,000/80,000)
Tng

(a) Phng php ton b

1,500,00
0

Bn
Tr chi ph sn phm bn:
Tn kho u k (12000Kg $12)

144,000

Chi ph sn xut (80,000* Kg

$12**)

960,000

Chi ph sn phm c th c bn

1,104,00
0

Tn kho cui k (17,000Kg 12 )

204,000 900,000

$8
$4
$12


Li nhun gp

600,000

Tr chi ph qun co v qun l:

Bin ph (75,000Kg $2)

150,000

nh ph

300,000 450,000

Thu nhp thun

150,000

(b) Phng php trc tip:

1,500,00
0

Bn
Tr chi ph bin i ca sn phm c
bn:
Tn kho u k (12000Kg $8)

96,000

Chi ph sn xut bin i (80,000 Kg

$8)

640,00
0

Chi ph bin i ca sn phm c th

c bn

736,00
0

Tn kho cui k (17,000Kg 8 )

136,00
600,000
0

Li nhun ng gp

900,000

Bin ph i qung co v qun l

(75,000Kg $2)

150,000

750,000

Tr chi ph chu k:
nh ph qung co v qun l

300,00
0

nh ph sn sut

320,00
620,000
0

Thu nhp thun

130,000

Thu nhp thun t phng php ton b cao hn $20,000 so vi phng php trc tip. Khi s
sn phm sn xut cao hn s lng sn phm bn, nh ph sn xut chung c chuyn vo
hng tn kho v v th to ra thu nhp thun cao hn cho phng php ton b. Ha hp thu
nhp thun cho 2 phng php c th hin nh sau:
Thu nhp t phng php ton b

150,000

Thu nhp t phng php trc tip

130,000

Chnh lch thu nhp

20,000

Thay i trong hng tn kho

(17,000Kg 12,000Kg)

5,000K
g

nh ph c chuyn vo hng tn
kho (5,000Kg $4.00)

20,000

HOC
Thu nhp t phng php trc tip
Cng: nh ph sn xut chung c chuyn vo hng
tn kho (5,000Kg $4.00)

130,000
20,000

$150,00
0