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Tuyn tp Bo co Hi ngh Sinh vin Nghin cu Khoa hc ln th 7 i hc Nng nm 2010

NGHIN CU THC T K TON CHI PH V TNH GI THNH SN PHM TI X NGHIP XY LP 33


RESEARCH ACCOUNTING COST ACCUMULATION AND PRODUCT COST CONSTRUCTION FIRM 33 SVTH: Nguyn Th H
Lp 07A2, Ngnh K ton - Tin hc, Trng Cao ng Cng ngh Thng tin

GVHD: Nguyn Linh Giang


B mn K ton - Tin hc, Trng Cao ng Cng ngh Thng tin
TM TT Gi thnh sn phm l ch tiu kinh t trong qun l hiu qu v cht lng sn xut kinh doanh. Hch ton gi thnh l khu phc tp, lin quan n cc yu t u vo v u ra trong qu trnh sn xut kinh doanh.Vi cc doanh nghip, thc hin tt cng tc hch ton chi ph sn xut v tnh gi thnh sn phm lm c s gim st cc hot ng, t khc phc nhng tn ti, pht huy nhng tim nng mi m bo cho doanh nghip c th tn ti v pht trin trong c ch hch ton kinh doanh ca nn kinh t th trng hin nay. Bi vit nhm i su nghin cu thc t k ton chi ph v tnh gi thnh ti X nghip xy lp 33 t a ra gii php hon thin ABSTRACT Product cost is economic indicators in the effective management and quality production. Cost accounting is complex process involving inputs and outputs in production process. To enterprises, perform well the product cost accounting and product costing as the basis for monitorning activities. Thereby overcome the shortcomings and promote the new potential to ensure business can survive and thrive in business accounting mechanism of market economy new. This paper is to research accounting cost accumulation and product cost in construction firm 33, since then to infer perfect solution

1. Gii thiu ti Xy dng l mt ngnh sn xut vt cht to ra c s vt cht k thut cho nn kinh t quc dn. Sn phm ca ngnh xy dng khng ch n thun l nhng cng trnh c gi tr ln, thi gian s dng lu di, c ngha quan trng v mt kinh t m cn l nhng cng trnh c tnh thm m cao. nc ta hin nay c s h tng c s pht trin ng k. iu c ngha s vn u t xy dng c bn cng gia tng. Vn t ra l lm sao qun l v s dng vn mt cch hiu qu, khc phc c tnh trng lng ph, tht thot vn trong iu kin sn xut kinh doanh xy lp phi tri qua nhiu giai on(thit k, lp d ton, thi cng, nghim thu) thi gian ko di. Chnh v th, tit kim chi ph sn xut v h gi thnh sn phm c ngha quan trng i vi cc doanh nghip ni chung v doanh nghip xy lp ni ring. Bi gi thnh sn phm l tm gng phn chiu ton b cc bin php kinh t, t chc, qun l v k thut m doanh nghip v ang thc hin trong qu trnh sn xut kinh doanh. V vy, k ton chi ph sn xut v tnh gi thnh phm lun c xc nh l khu trng tm ca cng tc k ton trong doanh nghip sn xut, gp phn khng nh vo s pht trin v tn ti ca doanh nghip, c bit l trong nn kinh t th trng ngy mt pht trin v c nhiu cnh tranh nh hin nay.

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Tuyn tp Bo co Hi ngh Sinh vin Nghin cu Khoa hc ln th 7 i hc Nng nm 2010

Nhn thc c tm quan trng ca cng tc tp hp chi ph v tnh gi thnh sn phm nn em chn ti: "K ton chi ph v tnh gi thnh sn phm xy lp ti X nghip xy lp 33 " lm ti nghin cu khoa hc cho mnh. 2. Thc t cng tc k ton chi ph v tnh gi thnh ti X nghip xy lp 33 2.1. K ton chi ph ti X nghip xy lp 33 2.1.1. K ton chi ph nguyn vt liu trc tip a. Ni dung chi ph Nguyn vt liu trc tip ca cc cng trnh xy lp c 2 loi: - Nguyn vt liu chnh: xi mng, st thp, gch ... v c theo di trn TK 1521- Nguyn vt liu chnh. - Nguyn vt liu ph: inh, dy buc, bt mu, vn coffa,... v c theo di trn TK 1522 - Vt liu ph. 2.1.2. K ton chi ph nhn cng trc tip a. Ni dung chi ph: tin lng chnh cng nhn trc tip sn xut, cc khon ph cp, tin lng ph. b. Cc phng php tr lng ti X nghip: - Tin lng ca cng nhn tr khon theo cng vic, cng on lm vic, ph hp vi tay ngh quy nh cho tng cng on c th n gi giao Tin lng- ca t Khi lng xy khon cng nhn lp hon thnh - Tin lng ca cng nhn ng my c khon theo ca my lm vic thc t trong thng v hiu qu thc hin trong thng. Tin lng ca cng S ca my thc Hiu qu n gi nhn ng my hin trong thng cng vic giao khon - Tin lng ca cn b qun l cng trng, th kho... c tnh theo hiu qu thc hin trong k, thi gian lm vic trong thng v h s lng ca mi ngi. 2.1.3. K ton chi ph my thi cng Chi ph my thi cng ti X nghip pht sinh c hch ton vo Ti khon ny chi tit cho tng cng trnh Ni dung chi ph ny bao gm: Chi ph nhn cng, chi ph khu hao TSC ( my mc, phng tin thi cng), chi ph thu my thi cng bn ngoi, chi ph sa cha my, chi ph vt liu. Ti khon s dng: TK623 - Chi ph s dng my thi cng. 2.1.4. K ton chi ph sn xut chung Cc chi ph sn xut chung pht sinh trong k gm: lng nhn vin qun l i xy dng, tin n gia ca ca nhn vin qun l i xy dng, khon trch theo lng ca cng nhn trc tip xy lp, nhn vin s dng my thi cng nhn vin qun l i, chi ph khu hao dng chung cho hot ng ca i v cc chi ph khc lin quan n hot ng
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Tuyn tp Bo co Hi ngh Sinh vin Nghin cu Khoa hc ln th 7 i hc Nng nm 2010

ca i, ca cng trng...Ti khon s dng: TK 627 - Chi ph sn xut chung. 3. Tnh gi thnh sn phm ti X nghip xy lp 33 3.1. nh gi sn phm d dang. Vi cc cng trnh cha hon thnh hay cha t n im dng k thut hp l, phng k thut xc nh khi lng xy lp d dang cui k cho tng cng trnh c th, bng cch lp n gi d ton ph hp vi tng cng trnh tnh ra chi ph ca khi lng xy lp d dang cui k theo cng thc : Chi ph thc t ca khi lng xy lp d dang cui k Chi ph thc t khi lng xy lp DD u k Gi tr d ton KLXL hon thnh bn giao trong k + Chi ph thc t khi lng xy lp trong k Gi tr d ton cc KL xy lp d dang cui k n gi d ton Gi tr d ton KL xy lp DD cui k

Gi thnh d ton ca tng khi lng d dang 3.2. Tnh gi thnh sn phm.

Khi lng d dang

T l hon thnh

Ti x nghip xy lp 33 p dng phng php tnh gi thnh theo phng php gin n, cng thc tnh nh sau: Gi thnh thc t cng trnh hon thnh bn giao Chi ph thi cng xy lp d dang u k Chi ph thi cng xy lp pht sinh trong k Chi ph thi cng xy lp d dang cui k Khon iu chnh gim gi thnh

4. Mt s gii php hon thin k ton chi ph v tnh gi thnh ti X nghip xy lp 33 4.1. Lp bng phn b vt t gip k ton thun li trong qu trnh tp hp chi ph sn xut v tnh gi thnh sn phm, X nghip nn lp Bng phn b vt t nh k. S liu phn nh vo Bng phn b vt t c tng hp t cc chng t vt liu xut kho v cc Bng k chi tit vt t xut dng. Sau , s liu bng phn b c dng lm cn c ghi s chi tit TK 621 cho tng n t hng, vo Bng tng hp Nhp Xut - Tn 4.2. Hon thin k ton chi ph nhn cng trc tip. X nghip khng thc hin trch trc tin lng ngh php ca cng nhn trc tip sn xut m ch khi no chi ph ny pht sinh th mi hch ton thng vo chi ph nhn
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Tuyn tp Bo co Hi ngh Sinh vin Nghin cu Khoa hc ln th 7 i hc Nng nm 2010

cng trc tip . Tuy nhin, trong thc t s lng cng nhn ngh php trong cc thi k l khc nhau. Hn na , s lng cng nhn trc tip xy lp l ln so vi quy m ca X nghip. V vy , chi ph tin lng ngh php chim mt t l kh cao. khc phc tnh trng trn, X nghip nn thc hin vic trch trc tin lng ngh php ca cng nhn trc tip sn xut to nn s n nh , trnh nhng bin ng tht thng ca khon mc chi ph nhn cng trc tip. Nhm n nh chi ph v gi thnh sn phm trong k hch ton 4.3. Chi ph s dng my thi cng tit kim chi ph s dng my, X nghip nn tin hnh mua, lp t mt s my thi cng thng xuyn s dng, ng thi tin hnh tuyn thm nhn cng trc tip iu khin cc loi my , vic gim chi ph c bao nhiu s c tc dng tt by nhiu, y l vn thit thc ca ton X nghip Bn cnh X nghip nn thc hin vic phn b khu hao cc loi my mc cho tng cng trnh theo tiu thc ca my iu ng cho cng trnh thay v tiu thc cng nhn trc tip nh hin nay. BNG PHN B KHU HAO MY, XEQU IV/2009 Tn my, xe 1.CT gi thu s 8 - My san -My trn 2. Cng trnh .... TNG CNG 4.4. Chi ph sn xut chung Hin nay, X nghip xy lp 33 tin hnh phn b chi ph sn xut chung theo chi ph nhn cng trc tip. Vic phn b theo tiu thc ny s gy ra tnh trng chi ph chung phn b cho tng cng trnh khng c phn nh chnh xc dn n s sai lch trong gi thnh sn phm. V c nhng cng trnh mc d khi lng nh nhng i hi tin thi cng nhanh nn cng ty phi huy ng lc lng nhn cng ln. V vy, X nghip nn s dng tiu thc phn b chi ph chung l chi ph NVL trc tip, bi chi ph NVL trc tip chim t trng rt ln trong tng chi ph ca mt cng trnh. Nu chn tiu thc ny th chi ph chung phn b cho tng cng trnh s st vi thc t hn. 4.5. S sch hch ton X nghip nn lp bng tng hp chi tit chi ph sn xut chung phc v vic tng hp chi ph sn xut chung ........ ..... ..... 235.752 11.667 17 26 4.007.784 303.342 Mc khu hao 1 ca my theo nh mc S ca my phc v thc t trong k Mc khu hao phn b trong qu

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Tuyn tp Bo co Hi ngh Sinh vin Nghin cu Khoa hc ln th 7 i hc Nng nm 2010

BNG TNG HP CHI PH SN XUT CHUNG THEO CNG TRNH Cng trnh, HMCT CT gi thu s 8 CT nh cng v Cng 4.6. Nhng ng dng ca k ton qun tr trong kim sot chi ph K ton qun tr c hai chc nng quan trng l hoch nh v kim tra. Trong phm vi nghin cu ca ti em xin cp ti chc nng kim tra ca k ton qun tr nhm kim sot chi ph sn xut, h gi thnh sn phm. Trc khi thc hin kim sot chi ph, k ton qun tr cn nn cc nh mc chi ph sn xut cho tng khon mc: Chi ph NVLTT, chi ph nhn cng trc tip, Chi ph sn xut chung. Trong chi ph NVLTT v chi ph nhn cng trc tip l chi ph kh bin, xy dng nh mc cho hai khon mc chi ph ny da trn nh mc v lng ( lng nguyn vt liu sn xut mt sn phm, thi gian sn xut mt sn phm. Ring i vi vic xy dng nh mc chi ph sn xut chung do bao gm nhiu khon mc nn c chia thnh hai b phn bin ph sn xut chung v nh ph sn xut chung, vic xy dng nh mc bin ph sn xut chung ty thuc vo tiu thc phn b. Trn c s xy dng nh mc chi ph, k ton qun tr tnh s chnh lch gia nh mc v thc t. Nu c s chnh lch phi tm hiu nguyn nhn qua xem xt 2 nhn t : nhn t v lng v nhn t v gi nhm h chi ph nu chi ph thc t ln hn nh mc. Thng qua vic phn tch s bin ng ca cc chi ph gip kim sot chi ph cht ch hn, gp phn h gi thnh sn phm m vn bo m cht lng cng trnh. 4.7. Hon thin phng php qun l i vi chi ph nguyn vt liu trc tip: Theo di thng xuyn tnh hnh cung ng vt t trnh tnh trng tht thot, c kho cung ng vt t n nh, nm bt c xu hng bin ng ca gi c vt t i vi chi ph nhn cng trc tip: Phn cng cng vic mt cch c th hp l, to thi quen t gic trong lao ng i vi chi ph s dng my thi cng: Nng cao nng xut s dng my, tit kim chi ph chy my, u t mua sm hoc thu cc loi my mc mi,hin i i vi chi ph sn xut chung: Bao gm nhiu loi nn hay xy ra tnh trng lng ph chi sai mc ch, v vy nn qun l cht ch cc khon chi ny TI LIU THAM KHO [1] PGS.TS .V Vn Nh (2006), Hng n thc hnh k ton chi ph v tnh gi thnh sn phm trong doanh nghip, NXB Ti chnh. [2] PGS.TS. Phm Vn Dc, ng Kim Cng (2007), K ton qun tr, NXB thng k. [3] B xy dng (2006), K ton doanh nghip, NXB Xy dng.
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TK 6271

TK 6272

TK 6273

TK 6274

TK 6237

TK 6238

Tng

58.700 35.234

42.597 29.400 22.650 18.270 35.490 29.547 18.768 15.549 11.456 16.792

188.837 127.346
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