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BI TP K TON CHI PH
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BI TP K TON CHI PH
BI 1. Chi ph nng lng ca mt n v trong 6 thng u nm 2000 (vt: ng)
S gi hot ng
500
750
1.000
1.100
950
700
5.000
Thng
1
2
3
4
5
6
Cng
Bin ph hot ng
= 500
nh ph sn xut chung
b = Ymax aXmax = 2.550.000 500 x 1.100 = 2.000.000
S gi hot ng (X)
XY
X2
500
2.250
1.125.000
250.000
750
2.375
1.781.250
562.500
1.000
2.500
2.500.000
1.000.000
1.100
2.550
2.805.000
1.210.000
950
2.475
2.351.250
902.500
700
2.350
1.645.000
490.000
Cng
5.000
14.500
12.207.500
4.415.000
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Ta c h phng trnh:
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Mc hot ng l 80%: Y =
= 100
S gi hot ng
4.000
5.000
6.500
8.000
7.000
5.500
36.000
Yu cu:
1) S dng phng php cc i cc tiu xc nh cng thc c tnh chi
ph bo tr my mc sn xut ca cng ty.
2) c tnh bng bao nhiu.
BI LM:
S dng phng php cc i, cc tiu:(vt: ng)
Ta c, cng thc d ton chi ph bo tr my mc Y=aX + b, vi a l bin ph
sn xut chung trn 1n v sn phm, b l nh ph sn xut chung
-
Bin ph hot ng
nh ph sn xut chung
b = Ymax aXmax = 21.800 1.700 x 8.000 = 8.200
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my mc sn xut. mc hot ng thp nht (10.000h/my), cc khon mc chi
ph ny pht sinh nh sau:
Chi ph vt liu - cng c sn xut
10.400 n (bin ph)
Chi ph nhn vin phn xng
12.000 n (nh ph)
Chi ph bo tr my mc sn xut
11.625 n (hn hp)
Chi ph sn xut chung
34.025 n
Chi ph sn xut chung c phn b theo s gi my chy. Phng k ton ca
doanh nghip theo di chi ph SXC trong 6 thng u nm v tp hp trong bng
di y:
Thng
1
2
3
4
5
6
Cng
S gi hot ng
11.000
11.500
12.500
10.000
15.000
17.500
77.500
Yu cu:
1) Hy xc nh chi ph bo tr mc hot ng cao nht trong 6 thng trn
2) S dng phng php cc i cc tiu xy dng cng thc c tnh chi
ph bo tr dng Y = ax + b
3) Dng phng php bnh phng b nht, xc nh cng thc d ton chi ph
bo tr s nh th no.
BI LM:
a. Xc nh chi ph bo tr mc hot ng cao nht trong 06 thng trn
-
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c.
Thng
S gi hot ng (X)
XY
X2
11
12.560
138.160
121
11,5
13.040
149.960
132,25
12,5
13.000
162.500
156,25
10
11.625
116.250
100
15
15.800
237.000
225
17,5
18.000
315.000
306,25
Cng
77,5
84.025
1.118.870
104,75
Ta c h phng trnh:
PX in
SXSP
Phc v ql
3.000.000
100.000
200.000
300.000
600.000
200.000
1.000.000
200.000
118.000
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PX sa cha
SXSP
Phc v ql
5.200.000
150.000
500.000
1.000.000
200.000
1.700.000
190.000
172.000
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- PX in: Thc hin 12.000 kwh in, trong dng PX in 600kwh, thp
sng PXSC 1.400 Kwh, cung cp cho PXSX chnh 5.000 Kwh, cung cp cho b
phn bn hng 3.000 Kwh, cung cp cho b phn qun l doanh nghip 2.000 Kwh.
- PX sa cha: Thc hin 440h cng sa cha, trong sa cha MMTB
PXSC 10h. sa cha MMTB PX in 30h, SC thng xuyn MMTB PXSX
100h, sa cha MMTB BPBH 200h, sa cha sn phm bo hnh trong k 80h,
sa cha MMTB thng xuyn b phn QLDN20h, cn mt s cng vic sa
cha d dang c tnh l 850.000 ng
4) Cho bit nh mc chi ph in l 500/Kwh, SC 25.000/gi cng
Yu cu: Tnh Z thc t SP, dch v cung cp cho cc b phn chc nng theo 2
trng hp:
- Trng hp PX ph khng cung cp SP ln nhau
- Trng hp PX ph cung cp SP ln nhau
BI LM:
a.Trng hp PX ph khng cung cp sn phm ln nhau
Chn phng php trc tip (vt: 1.000)
PX in
N TK621
N TK621
3.000
C TK152
N TK622
PX sa cha
3.000
5.200
C TK152
N TK622
732
5.200
1.220
C TK334
600
C TK334
1.000
C TK338
132
C TK338
220
N TK627
2.012
N TK627
2.706
C TK 152
150
C TK 152
100
C TK153
200
C TK142
250
C TK142
150
C TK334
200
C TK334
200
C TK338
44
C TK338
44
C TK214
1.700
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C TK214
1.000
C TK331
190
C TK331
200
C TK111
172
C TK111
118
Kt chuyn
N TK154
Kt chuyn
N TK154
5.744
9.126
C TK621
3.000
C TK621
5.200
C TK622
732
C TK622
1.220
C TK627
2.012
C TK627
2.706
Chi ph sn xut n v ca in =
* 1.000
= 574,4/Kwh
N TK627
2.872.000
N TK641
1.723.200
N TK642
1.148.800
C TK154()
5.744.000
Chi ph sn xut n v ca SC =
* 1.000 =
6.353.000
N TK642
453.800
TK 154(SC)
SD: 800
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2.269 (627)
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S ti khon
TK 154()
SD: 0
622) 1.220
627) 2.706 453,8 (642)
2.872 (627)
5.744
5.744
SD: 850
622) 732
627) 2.012 1.148,8 (642)
5.744
5.744
SD: 0
Zttvin)=
=579,4 /kwh
=22.565 /gi cng
Zttv(SC)=
N TK627
2.897.000
N TK627
2.256.500
N TK641
1.738.200
N TK641
6.318.200
N TK642
1.158.800
N TK642
451.300
C TK154()
9.026.000
5.794.000
TK 154(SC)
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TK154
(SC)
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TK 154()
SD: 0
621) 3.000
SD: 800
2.897 (627)
1.738,2 (641)
622) 1.220
627) 2.706 453,8 (642)
622) 732
627) 2.012
1.158,8 (642)
154SC) 750
154SC) 700
6.494
2.269 (627)
6.494
154) 700
9.826
750 (154)
9.826
SD: 850
SD: 0
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Yu cu: - Phn nh vo ti khon tnh hnh trn
- Tnh ZTT 1h cng Sc v 1kwh in, bit gi tr ph tr cung cp theo
ZKH
BI LM:
Phn xng in
TK621 ()
TK622 ()
152) 1.200
152) 50
1.250
334)1.500
1.250 (154)
338)330
1.250
1.830 (154)
1.830
1.830
TK627 ()
334)1.000
338)220
214)800
111)350
2.370
2.370 (154)
2.370
TK154 ()
SD: 0
154SC)1.410 154SC)420
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621)1.250
641)2.060,8
622)1.830
642)1.288
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627)2.370
627C)2.576
632)515,2
1.250
1.250
= 2,576 ng/kwh
N TK627C 2.576
N TK641
2.576
N TK642
2.060,8
N TK632
1.288
C TK154
6.440
154)1.410
641)2.018,4
621)15.150
627C)2.523
622)6.110
632)13.624,2
627)3.790
2413)5.046
25.406
24.620
SD:940
TK622 (SC)
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334)5.000
338)1.100
6.100 (154SC)
TK621 (SC)
6.110
152) 150
152)15.000 15.150(154SC)
15.150
15.150
TK627 (SC)
142)250
334) 2.000
338)440
154SC)3.790
214)120
111)50
142)930
3.790
3.790
ZTTv SC =
N TK627C
2.523
N TK641
2.018,8
N TK2413
5.046
N TK632
13.624,2
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6.110
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C TK154(SC )
23.210
DC(VLC) =
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+ DC(VLP) =
Dc(VLTT) = 2.000.000 + 93.617 = 2.093.617
BI 9: DN Huy sn xut mt hng A thuc din chu thu GTGT theo PPKT thu,
thc hin k ton HTK theo phng php KKTX. Trong thng 03/2003 c ti liu
nh sau:
- S d ngy 28/02/2003 ca TK154: 18.356.000 (chi tit VLC 9 tr, VLP
2,597 tr, NCTT 3,062 tr, SXC 3,697 tr
- Tnh hnh CPSX thng 03/2003 nh sau (VT: 1000)
1) Tp hp chng t v cc bng phn b lin quan n CPSX trong thng
Chng t
Ni
sdng
Tr/tip sx
Phc v
sx
Cng
Phiu Xkho vt t
Khon
trch
BH
Trch
trc
lng
php
Bng
phn
b
khu
hao
TSC
Ha
n
mua
ngoi
cha
thanh
ton
Phiu
chi
VLC
VLP
CCDC
Lng
chnh
96.000
-
12.000
17.500
15.000
24.000
9.000
1.200
2.000
4.788
2.090
720
-
15.200
18000
24.600
11.408
96.000
29.500
15.000
33.000
3.200
6.878
720
15.200
42.600
11.408
Ghi ch:
- CCDC xut dng tr gi thc t 15 tr, trong loi phn b 1ln l 3tr, s
cn li c phn b trong 5 thng, bt u t thng sau.
- Ct ho n mua ngoi cha thanh ton v ct phiu chi c phn nh theo
gi cha c thu GTGT, thu GTGT 10%. Ha n mua ngoi cha thanh ton 18
tr l mua vt liu chnh dng trc tip cho SXSP
2) Theo bo co PXSX:
- Vt liu chnh cn tha ti xng ngy 28/02/2003 tr gi 7,5 tr v ngy
31/03/2003 tr gi 9 tr.
- Nhp kho 1.000 spA hon thnh, cn 200spdd, t l hon thnh 50%.
- Trong tng s chi ph SXC pht sinh trong thng c xc nh c 40% chi
ph SXC c nh v 60% chi ph SXC bin i. Mc sn xut theo cng sut bnh
thng 1200sp/thng
- Ph liu thu hi nhp kho c nh gi 1.270.000. DN Huy nh gi
SPDD theo PP c lng sp hon thnh tng ng. Cho bit ch c VLC l c
b ngay t u SX, cc CP cn li pht sinh theo tin hon thnh SP.
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Yu cu: Tnh gi thnh n v spA. Lp phiu tnh gi thnh spA
BI LM:
BI 9. (vt: 1.000)
(1)
N TK621
108.000
C TK152C
96.000.
C TK152P
12.000
(2)
N TK622
29.508
C TK334
24.000
C TK338
4.788
C TK335
720
(3)
N TK627
84.798
C TK152P
17.500
C TK153
3.000
C TK334
11.000
C TK338
2.090
C TK214
15.200
C TK331
24.600
C TK111
11.408
(4)
N TK142
12.000
C TK153
12.000
(5)
N TK621
18.000
N TK133
1.800
C TK111
19.800
(6)
N TK133
2.460
C TK111
2.460
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DC(VLC) =
x 200 = 20.250 ng
DC(VLP) =
x 200x50% = 1.327 ng
x 200x50% = 7.531,1 ng
DC(NCTT) =
CPSXDDTK
DC
Gi tr
PL
Tng Z
Z v
CPNVLTT
11.597
124.500
21.577
1.270
113.250
113,25
CPNCTT
3.062
29.508
2.960,9
29.609,1
29,6091
CPSXC
3.697
79.144,8
7.531,1
75.310,7
75,3107
Cng
18.356
233.152,8
32.069
1.270
218.169,8
218,1698
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Ta c: x + 5%x = 10,5 x = 10, trong
+ 70% chi ph NVLTT: 70% * 10 = 7
+ 14% chi ph NCTT: 14% * 10 = 1,4
+ 16% chi ph SXC: 16% * 10 = 1,6
nh gi spddck theo CPNVLTT
Dc =
x 20
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- Vt liu ph dng sxsp: 13.190.000
- Tin lng CNSX: 26.360.000
- Trch BHXH, BHYT, KPC ca CNSX: 5.008.400
- CPSXC: 34.648.000
2) Bo co kt qu sn xut caPXSX:
- Nhp kho 1.000 spM, 1.500 spN, 1.800 spP, cn 200 spM, 100 spN, 200 spP
d dang vi mc hon thnh 40%, c nh gi theo ULSPHTT
3) Ti liu b sung:
H s tnh Z ca spM l 1,2, ca spN l 1, ca spP l 1,4. Ch c VLC b
vo t u chu k sx, cn cc chi ph khc pht sinh theo tin hon thnh sp
Yu cu: Tnh Z n v sp M, N, P
BI LM: (VT: 1.000 ng)
Tp hp cpsx pht sinh trong k
N TK154
125.107,2
C TK621
61.300
C TK622
32.159,2
C TK627
31.648
5.880
DC(VLP)=
*620*40% = 620
DC(NCTT)=
*620*40% = 1.499,7
DC(NCTT)=
*620*40% = 1.479,8
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+ Tng gi thnh thc t ca sp chun = 6.982,8+125.107,2-9.178,87 =
122.911,130
Gi thnh n v sp chun = 122.911,130/5.220 = 23,546 ng/sp
Tng gi thnh sp M = 1.000*1,2*23,546=28.225,2
Gi thnh n v sp M = 28.225,2
Tng gi thnh sp N = 1.500*1*23,546 = 35.319
Gi thnh n v sp N = 23,546
Tng gi thnh sp P = 1.800*1,4*23,546 = 59.335,920
Gi thnh n v sp P = 32,9644
BI 13: DN Thnh sn xut spA bao gm 3 quy cch A1, A2, A3, trong thng
03/2004 c tnh hnh nh sau:
- Chi ph sn xut pht sinh trong thng l 10.442.000
- CPSXDD 28/02 l 1.460.000, CPSXDD ngy 31/03 l 1.390.000
- Kt qu thu c 20 spA1, 24 spA2, 15 spA3. Cho bit ZKH A1 l
200.000/sp, A2 l 160.000/sp, A3 l 256.000/sp
Yu cu: Tnh Z thc t ca tng sn phm
BI LM:
+ Tng ZTT ca nhm spA = 10.442.000+1.460.000-1.390.000 = 10.512.000
+ Tng ZKH ca nhm spA = (20*200.000) + (24*160.000) + (15*256.000) =
11.680.000
+ T l =
* 100% = 90%
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Loi chi ph
+ Chi ph NVL trc tip
+ Chi ph NCTT
+ Chi ph SXC
Tng cng
PX in
9.100.000
2.500.000
2.900.000
14.500.000
PX sa cha
5.200.000
2.000.000
1.930.000
9.130.000
= 1.044,3/Kwh
= 17.110/gi
ZTT (SC) =
cng
N TK627
10.965.150
N TK627 7.699.500
N TK641
1.566.450
N TK632
N TK642
8.555.000
2.088.600
855.500
C TK154SC
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C TK154
14.620.000
S ti khon:
TK 154(SC)
TK 154()
SD: 0
621) 9.100
10.965,15(627)
1.566,45(641)
855,5(632)
621) 5.200
622) 2.000
622) 2.500
1.120(154SC)
627) 1.930
627) 2.900
2.088,6(642)
154SC)1.120 1.000 (154SC)
15.620
7.699,5(627)
SD: 745
15.620
154)1.000
10.130
9.675
SD: 1.200
SD: 0
* 1.000 = 966,67
*1.000 =
17.324,5614
- Chi ph sn xut sa cha cung cp cho in: 17.324,5614 * 70 =
1.212.719,298
ZTT in =
= 1.053,2892 /kwh
= 16.857,9 /gi
ZTT SC =
cng
N TK 627
11.059.536,6
N TK 627 7.586.055
N TK 641
1.579.933,8
N TK 632 842.895
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N TK 642
2.016.578,4
C TK154
C TK154SC 8.428.950
14.746.048,8
S ti khon
TK 154()
SD: 0
621) 9.100
TK 154(SC)
11.059,5366(627)
SD: 745
11.579,9388(641)
621) 5.200
622) 2.500
622) 2.000
627) 2.900
627) 1.930
2.106,5784(642)
154SC)1.212,719298 966,67(154SC)
15.712.718
7.586,055(627)
842,895(632)
1.212,719298(154)
154)966,67
10.096,67
15.712.718
9.641,669298
SD: 1.200
SD: 0
* 1.000 = 1.050/Kwh
*1.000 = 16.949,6/gi cng
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N TK627
11.025
N TK627
7.627,32
N TK641
1.575
N TK632
847,480
N TK642
2.100
C TK154SC
C TK154
14.700
TK 154(SC)
TK 154()
SD: 0
621) 9.100
SD: 745
11.025(627)
621) 5.200
1.575(641)
622) 2.500
622) 2.000
627) 2.900
627) 1.930
2.100(642)
154SC)1.250 1.050 (154SC)
15.750
8.474,8
7.627,32(627)
847,480(632
15.750
9.725
SD: 1.200
SD: 0
NVLTT
NCTT
CPSXC
200.000
200.000
23.500
25.800
29.000
78.300
47.000
43.000
43.500
133.500
Sn
phm
hon
thnh
90
80
65
235
Sn phm d dang
Slng
T l %
10
10
15
35
40
60
50
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TK 154(I)
SD: 0
* 10 = 20.000
621)200.000
DC (NCTT)=
* 10*40% = 1.000
622) 23.500
247.500(154II)
627) 47.000
DC (SXC)=
270.500
* 10*40% = 2.000
247.500
SD: 23.000
Tng DC = 20.000 + 1.000 + 2.000 = 23.000
Tng ZBTP1 = 0+270.500-23.000 = 247.500
Gi thnh n v BTP1 = 247.500/90 = 2.750/sp
Phiu tnh gi thnh sn phm
Loi sp: BTP1
Thng 01
Khon mc
CPP/STK
Dc
Tng ZBTP1
Zv
Chuyn
G2
CPNVLTT
200.000
20.000
180.000
2.000
180.000
CPNCTT
23.500
1.000
22.500
250
22.500
CPSXC
47.000
2.000
45.000
500
45.000
Cng
270.500
23.000
247.500
2.750
247.500
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284.000(154III)
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DC (VLTT)=
627) 43.000
* 10 = 20.000
316.300
DC (NCTT)=
10+
284.000
SD: 32.300
*10*60%
= 4.300
DC (SXC)=
* 10+
*10*60%
= 8.000
Tng DC = 32.300
Tng ZBTP2 = 247.500+25.800+43.000-32.300=284.000
Gi thnh n v BTP2 = 284.000/80=3.550/sp
Phiu tnh gi thnh sn phm
Loi sp: BTP2
Thng 01
CPP/STK
Khon mc
Dc
BTP H2
BTP1
G2
BTP1
G2
Tng Z
Zv
Chuyn G3
CPNVLTT
180.000
20.000
160.000
2.000
160.000
CPNCTT
22.500
25.800
2.500
1.800
44.000
550
44.000
CPSXC
45.000
43.000
5.000
3.000
80.000
1.000
80.000
Cng
247.500
68.800
27.500
4.800
284.000
3.550
284.000
* 15+
* 15+
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Tng DC = 60.750
Tng Z = 284.000 + 29.000 + 43.500 60.750 = 295.750
Gi thnh n v = 295.750/65 =4.550/sp
Phiu tnh gi thnh sn phm
Loi sp: TP H
Thng 01
CPP/STK
Khon mc
Dc
TP
D
BTP2
Trong k
BTP2
Trong k
Tng Z
Zv
CPNVLTT
160.000
30.000
130.000
2.000
CPNCTT
44.000
29.000
8.250
3.000
61.750
950
CPSXC
80.000
43.500
15.000
4.500
104.000
1.600
Cng
284.000
72.500
53.250
7.500
295.750
4.550
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- Chi ph sx giai on 3 trong 65 spht
(VLTT)= 0
(NCTT)=
(SXC)=
Cpsx g1
Cpsx g2
Cpsx g3
Tng Z
Zv
CPNVLTT
130.000
130.000
2.000
CPNCTT
16.250
19.500
26.000
61.750
950
CPSXC
32.500
32.500
39.000
104.000
1.600
Cng
178.750
52.000
65.000
295.750
4.550
NVLTT
NCTT
CPSXC
300.000
300.000
33.750
37.200
41.200
112.150
67.500
62.000
61.800
191.300
Sn
phm
hon
thnh
130
120
100
350
Sn phm d dang
Slng
T l %
30
20
35
85
30
50
30
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a. Theo phng n c tnh Z BTP
Giai on 1: nh gi spdd cui k G1
DC (VLTT)=
* 30 = 60.000
DC (NCTT)=
* 30*30% = 2.250
DC (SXC)=
TK 154(I)
SD: 23.000
* 30*30% = 4.500
621)300.000
Tng DC = 60.000+2.250+4.500 = 66.750
Tng ZBTP1 = 23.000 + 401.250 66.750 =
357.500
622) 33.750
357.500(154II)
627) 67.500
401.250
357.500
SD: 66.750
Phiu tnh gi thnh sn phm
Loi sp: BTP1
Khon mc
CPP/STK
Dc
Tng ZBTP1
Zv
Chuyn
G2
CPNVLTT
20.000
300.000
60.000
260.000
2.000
260.000
CPNCTT
1.000
33.750
2.250
32.500
250
32.500
CPSXC
2.000
67.500
4.500
65.000
500
65.000
Cng
23.000
401.250
66.750
357.500
2.750
357.500
426.000(154III)
627) 62.000
456.700
-Trang 29-
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426.000
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DC (VLTT)=
SD: 63.000
* 20 = 40.000
DC (NCTT)=
DC(SXC)=
*20+
*10
D
BTP1
CPNVLTT
20.000 260.000
Dc
BTP H2
Chuyn G3
G2
BTP1
G2
Tng Z
Zv
40.000
240.000
2.000
240.000
66.000
CPNCTT
4.300
32.500
37.200
5.000
3.000
66.000
550
CPSXC
8.000
65.000
62.000
10.000
5.000
120.000
1.000
120.000
32.300 357.500
99.200
55.000
8.000
426.000
3.550
426.000
Cng
* 35=70.000
DC (NCTT)=
* 35+
*35*30%
-Trang 30-
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= 19.250 + 4.200 = 23.450
DC (SXC)=
* 35+
*35*30%
Dc
TP
D
BTP2
Trong k
BTP2
Trong k
Tng Z
Zv
CPNVLTT
30.000
240.000
70.000
200.000
2.000
CPNCTT
11.250
66.000
41.200
19.250
4.200
95.000
950
CPSXC
19.500
120.000
61.800
35.000
6.300
160.000
1.600
Cng
60.750
426.000
103.000
124.250
10.500
455.000
4.550
* 100 = 200.000
* 100 = 25.000
* 100 = 50.000
-Trang 31-
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* 100 = 30.000
(NCTT)=
* 100 = 50.000
(SXC)=
(NCTT)=
*100 = 60.000
(SXC)=
Cpsx g1
Cpsx g2
Cpsx g3
Tng Z
Zv
CPNVLTT
200.000
200.000
2.000
CPNCTT
25.000
30.000
40.000
95.000
950
CPSXC
50.000
50.000
60.000
160.000
1.600
Cng
275.000
80.000
100.000
455.000
4.550
152
VLP
111
153
BHX
H
Khc
-Trang 32-
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11
2
331
in
214
142
334
335
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1. Sn xut
SP
+ PX1
+ PX2
2. Qun l PX
+ PX1
+ PX2
22.00
0
-
4.000
5.000
100
200
200
300
50
70
40
20
100
200
30
0
40
0
500
400
4.000
2.000
500
700
125
200
2.000
2.000
500
600
Yu cu:
1) nh khon tnh hnh trn v ghi vo cc ti khon lin quan
2) Tnh gi thnh sn phm ca DN theo phng php phn bc c tnh Z bn
thnh phm bit rng:
- BHXH, BHYT, KPC tnh theo t l tin lng
- PX (1) lm ra 4.500 BTP chuyn PX (2) cn 1.000 SPDDCK tr gi theo
VLC
- PX (2) lm ra 4.000 thnh phm, cn li SPDDCK tr gi theo bn thnh
phm PX(1)
3) Lp bng tnh gi thnh sp(A)
BI LM:
1. nh khon cc nghip v kinh t pht sinh:
(1)
N TK621 (PX1)
26.000
C TK152C
22.000
C TK152P
4.000
(2)
N TK338 (PX1;2) 180
C TK111
180
(3)
N TK627 (PX1;2) 6.000
C TK214(PX1)
4.000
C TK214(PX2)
(4)
(5)
(6)
2.000
N TK621(PX1;2) 9.000
C TK152(P)
9.000
N TK622(PX1) 2.000
N TK622(PX2) 2.000
C TK334
4.000
N TK622(PX1) 440
N TK622(PX2) 440
C TK338
880
-Trang 33-
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700
-
Tuthienbao.com
(7)
N TK627(PX1) 3.135
N TK627(PX2)
C TK152(P)
100
C TK152P
C TK153
200
C TK153
C TK111
100
C TK111
C TK112
300
C TK112
C TK331
500
C TK331
C TK214
500
C TK214
C TK142
125
C TK142
C TK334
500
C TK334
C TK338
110
C TK338
C TK335
700
2. Tnh gi thnh sn phm
Theo phng php c tnh Z BTP
Phn xng 1:
3.132
200
300
200
400
400
700
200
600
132
*1.000 = 4.000.000
+ Tr gi spdd =
Cp p/s
Tr gi spdd
Z BTP
Zv BTP
CPNVLTT
26.000
4.000
22.000
4.888,89
CPNCTT
2.440
2.440
542,22
CPSXC
7.135
7.135
1.585,56
Tng cng
35.575
4.000
31.575
7.016,67
Phn xng 2
+ Tr gi spdd = (31.575.000/4.500)*500 = 3.508.333,33
+ Gi BTP = 44.147.000 3.508.333,33 = 40.638.666,67
Bng tnh gi thnh BTP PX2 (vt: 1.000)
Khon mc
Cpp/s
Z BTP PX1
Tng CP
Tr gi spdd
-Trang 34-
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Z BTP
Zv BTP
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CPNVLTT
5.000
22.000
27.000
2.444,445
24.555,555
6,13889
CPNCTT
2.440
2.440
4.880
271,111
4.608,889
1,15222
CPSXC
5.132
7.135
12.267
792,777
11.474,223
2,8685
Cng
12.572
31.575
44.147
3.508,333
40.683,66667
10,1595
PX1
PX2
PX3
540.000.000
79.800.000
57.000.000
9.700.000
4.850.000
12.225.000
8.150.000
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PHN XNG 1
DC(VLTT)=
* 20 = 90.000
*20*70% = 9.800
DC(NCTT) =
*20*70% = 7.000
DC(SXC) =
CPP/STK
Dc
Tng ZBTP1
Zv
Chuyn
PX2
CPNVLTT
540.000
90.000
450.000
4.500
450.000
CPNCTT
79.800
9.800
70.000
700
70.000
CPSXC
57.000
7.000
50.000
500
50.000
676.800
106.800
570.000
5.700
570.000
Cng
PHN XNG 2
DC(VLTT)= 4.500 * 15 = 67.500
DC(NCTT) =700*15+
DC(SXC) =500*15+
Dc
BTP H2
Chuyn PX3
BTP1
G2
BTP1
G2
Tng Z
Zv
CPNVLTT
450.000
67.500
382.500
4.500
382.500
CPNCTT
70.000
9.700
10.500
1.200
68.000
800
68.000
CPSXC
50.000
4.850
7.500
600
46.750
550
46.750
570.000
14.550
85.500
1.800
497.250
5.850
497.250
Cng
PHN XNG 3
DC(VLTT)= 4.500 * 7 = 31.500
-Trang 36-
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DC(NCTT) =800*7+
DC(SXC) =550*7+
Khon mc
Dc
TP
D
BTP2
Trong k
BTP2
Trong k
Tng Z
Zv
CPNVLTT
382.500
31.500
351.500
4.500
CPNCTT
68.000
12.225
5.600
525
74.100
950
CPSXC
46.750
8.150
3.850
350
50.700
650
497.250
20.375
40.950
875
475.800
6.100
Cng
*15*80% = 1.200
*15*80% = 600
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(NCTT) =
(SXC) =
*78 = 7.800
*78 = 3.900
*7*50% = 525
DC(SXC) =
*7*50% = 350
Tng Z
Zv
351.000
4.500
54.600
7.800
11.700
74.100
950
CPSXC
39.000
3.900
7.800
50.700
650
Cng
444.600
11.700
19.500
475.800
6.100
Khon mc
CPSXPX1 CPSXPX2
CPNVLTT
351.000
CPNCTT
BI 19: Ti 1DN hch ton thng xuyn hng tn kho, c quy trnh cng ngh
ch to sn phm phc tp theo kiu dy chuyn, sxsp tri qua 3PX. Trong thng
DN sxsp R. C cc ti liu lin quan n sp nh sau:
1) Tr gi spdd u thng: (vt: 1.000)
Khon mc
PX I
PX II
-Trang 38-
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Tuthienbao.com
CP
45.000
630
420
46.050
BTP
PX I
Chi ph
PX II
Tng
cng
BTP
PX II
Chi ph
PX III
Tng
cng
15.000
300
200
15.500
60
40
100
15.000
360
240
15.600
30.000
750
500
31.250
75
50
125
30.000
825
550
31.375
PX I
PX II
PX III
405.000
8.130
5.420
1.905
1.270
1.837.5
1.225
418.550
3.175
3.062,5
*20 = 60.000
DC(NCTT) =
*20*80% = 960
DC(SXC) =
*20*80% = 640
Bng tnh Z BTP PX1 (vt: 1.000)
Khon mc
CPP/STK
Dc
Tng ZBTP1
Zv
Chuyn
G2
CPNVLTT
45.000
405.000
60.000
390.000
3.000
390.000
-Trang 39-
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CPNCTT
630
8.130
960
7.800
60
7.800
CPSXC
420
5.420
640
5.200
40
5.200
Cng
46.050
418.550
61.600
403.000
3.100
403.000
PX2
DC(VLTT) =
*10 = 30.000
DC(NCTT) =
*10 +
DC(SXC) =
*10*60% = 600+90=690
*10 +
Tng DC = 31.150
Tng Z BTP2 = 403.000 + 15.500 +100 + 3.175 -31.150 = 390.625
Bng tnh Z BTP PX2 (vt: 1.000)
D
CPP/STK
Khon mc
Dc
BTP H2
Chuyn G3
BTP1
G2
BTP1
G2
Tng Z
Zv
CPNVLTT
15.000
390.000
30.000
375.000
3.000
CPNCTT
300
60
7.800
1.905
600
90
9.375
75
9.375
CPSXC
200
40
5.200
1.270
400
60
6.250
50
6.250
403.000
3.175
31.000
150
390.625
3.125
Cng
15.500 100
375.000
390.625
PX3:
DC(VLTT) =
DC(NCTT) =
DC(SXC) =
*15 = 45.000
*15 +
*15 +
Tng DC = 47.062,5
-Trang 40-
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Tng Z BTP2 = 390.625 + 31.250 + 125 +3.062,5 47.062,5 = 378.000
Bng tnh Z TP PX3 (vt: 1.000)
D
CPP/STK
Dc
TP
Khon mc
BTP2
TP
BTP2
TP
BTP2
TP
Tng Z
Zv
CPNVLTT
30.000
375.000
45.000
360.000
3.000
CPNCTT
750
75
9.375
1.837,5
1.125
112,5
10.800
90
CPSXC
500
50
6.250
1.225
750
75
7.200
60
Cng
31.250
125
390.625
3.062,5
46.875
187,5
378.000
3.150
BI 20: Cng ty AB c quy trnh cng ngh sx spB tri qua 2 giai on ch bin k
tip nhau. CPNVL trc tip s dng t u quy trnh sn xut tham gia trong sp
hon thnh v SPDD cng mc , cc chi ph ch bin khc pht sinh theo mc
sn xut. Trong thng 01 nm X cty c ti liu nh sau:
1. S d u k
- Chi ph SXDD u k giai on 1:
Ch tiu
S lng sp
Mc hon
thnh
Chi ph sn xut
Tng cng
CPNVLTT
CPNCTT
CPSXC
400
560.000
400
100%
400.000
400
40%
95.200
400
40%
64.800
Tng
cng
S lng sp
Mc hon thnh
Chi ph sn xut
500
1.450.00
0
CPNVLTT
G1
G2
500
100%
500.00
0
500
100%
100.000
CPNCTT
G1
G2
500
100%
297.50
0
500
50%
238.000
CPSXC
G1
G2
500
100%
202.50
0
Giai on 1 (ng)
1.600.000
860.000
163.400
196.600
-Trang 41-
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Giai on 2 (ng)
360.000
1.520.000
288.800
151.200
500
50%
112.000
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Nhin liu
Lng qun l
KPC, BHYT, BHXH qun
l
Khu hao
Chi ph khc bng tin
Tng cng
100.000
19.000
467.000
81.000
200.000
38.000
550.000
62.000
3.847.000
3.170.000
G2
N TK621 1.600.000
C TK152
N TK621
1.600.000
360.000
C TK152
N TK622 1.023.400
360.000
N TK622 1.808.800
C TK334
860.000
C TK334 1.520.000
C TK338
163.400
C TK338
N TK627 863.600
288.800
N TK627 1.001.200
C TK152
196.600
C TK152
151.200
C TK334
100.000
C TK334
200.000
C TK338
19.000
C TK338
38.000
-Trang 42-
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C TK214
467.000
C TK111
81.000
C TK214
C TK111
550.000
62.000
1.
Phng php bnh qun:
Giai on 1
nh gi SPDDCK
*200 = 200.000
DC(NVLTT) =
* 200*40% = 47.600
DC(NCTT) =
Tng Z
Z n
v
Chuyn
g2
1.600
200
1.800
1.800
95,2
1.023,4
47,6
1.071
0,595
1.071
64,8
863,6
32,4
729
0,405
729
Khon mc
CPSXP/ST
K
CPNVLTT
400
CPNCTT
CPSXC
CPSXC tnh vo
GVHB
167
-Trang 43-
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Cng
560
3.487
167
280
3.600
3.600
Giai on 2:
nh gi SPDDCK
DC(NVLTT) =
*300 +
* 300
* 200*50% = 321.300
*300 +
CPPSTK
BTP1
G2
BTP1
G2
CPNVLTT
500
100
1.800
CPNCTT
297,5
238
CPSXC
202,5
112
CPSX
tnh vo
gi vn
CPSXDDCK
Thnh phm
BTP1
G2
Tng Z
Z v
360
300
60
2.400
1,2
1.071
1.808,8
178,5
142,8
3.094
1,547
729
1.001,2
121,5
67,2
1.706
0,853
150
-Trang 44-
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Cng
1.000
450
3.600
3.170
270
7.200
SD:1.450
SD:560.00
622)1.023,4
600
TK154 (II)
TK154 (I)
621)1.600
150
621)360
154II)3.600
632)167
627)863,6
622)1.808,8
155)7.200
627)1.001,2
632)150
154I)3.600
3.487
3.767
6.770
SD: 280
7.350
SD: 870
2.
Phng php FIFO
Giai on 1:
nh gi SPDDCK
*200*100% = 200.000
DC(NVLTT) =
* 200*40% = 47.600
DC(NCTT) =
DC(SXC) = 200*40%*405 = 32.400
Tuthienbao.com
3,6
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Lp bng tnh gi thnh sn phm
Loi sp: BTP B1
Thng 01 (vt: 1.000 ng)
DC
Tng Z
Z n
v
Chuyn
g2
1.600
200
1.800
1.800
95,2
1.023,4
47,6
1.071
0,595
1.071
CPSXC
64,8
863,6
167
32,4
729
0,405
729
Cng
560
3.487
167
280
3.600
3.600
Khon mc
CPSXP/ST
K
CPNVLTT
400
CPNCTT
CPSXC tnh vo
GVHB
Giai on 2:
nh gi SPDDCK
DC(NVLTT) =
*300*100% +
300*100%
*300*100% +
Tuthienbao.com
Tuthienbao.com
CPSXDDK
CPSX
tnh vo
gi vn
CPPSTK
Khon mc
BTP1
G2
BTP1
G2
CPNVLTT
500
100
1.800
CPNCTT
297,5
238
CPSXC
202,5
Cng
1.000
G2
Tng Z
Z v
360
300
60
2.400
1,2
1.071
1.808,8
178,5
142,8
3.094
1,547
112
729
1.001,2
150
121,5
67,2
1.706
0,853
450
3.600
3.170
150
600
270
7.200
3,6
TK154 (II)
SD:1.450
SD:560.00
622)1.023,4
Thnh phm
BTP1
TK154 (I)
621)1.600
CPSXDDCK
621)360
154II)3.600
632)167
627)863,6
622)1.808,8
155)7.200
627)1.001,2
632)150
154I)3.600
3.487
3.767
6.770
SD: 280
7.350
SD: 870
BI 21: DN K c quy trnh sn xut phc tp, sxsp A qua 2 giai on ch bin lin
tc, mi PX thc hin 1 giai on. VLC v VLP dng trc tip cho sp c c ngay
t u quy trnh sx G1, G2 nhn c BTP do G1 chuyn sang tip tc
ch bin. V vy, CP pht sinh trong k G2 gm c CPNCTT v CPSXC. Trong
thng 2/2003 c ti liu nh sau:
1) S d u thng 2:
- Giai on 1:
Ch tiu
S lng sp
Mc hon
thnh
Chi ph sn xut
Tng cng
CPNVLTT
CPNCTT
CPSXC
300
12.816.000
300
100%
11.100.000
300
40%
816.000
300
40%
900.000
Giai on 2:
Ch tiu
CPNVLTT G1
CP NCTT
-Trang 47-
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CP SXC
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S lng sp
Mc hon
thnh
Chi ph sx
chuyn sang
G1
700
100%
25.900.000
700
100%
4.760.000
G2
G1
G2
700
700
700
30%
100%
30%
1.470.000 5.250.000 1.680.000
Giai on 1
307.100.000
55.624.000
65.150.000
427.874.000
Giai on 2
55.870.000
71.485.000
130.355.000
3) Bo co ca PXSX:
- PX1: Trong k sx c 8.000sp chuyn ht sang PX2 tip tc ch bin, 600
SPDD mc hon thnh 50%
- PX2: SX nhp kho 8.500 sp, 200 SPDD mc hon thnh 60%
Yu cu: Tnh Z bn thnh phm v thnh phm theo 2 PP xc nh SL hon thnh
tng ng l PP bnh qun v FIFO, bit CPSXC phn b G1 l 61,35tr, G2
l 67,28tr
BI LM:
1. Phng php bnh qun:
Giai on 1:
nh gi SPDDCK
DC(NVLTT) =
DC(NCTT) =
*600 = 22.200.000
*600*50% = 2.040.000
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Z n v = 410.400.000/8.000 = 51.300
- Chi ph sn xut chung chnh lch gia thc t v d ton a vo gi
vn
= 65.150.000 61.350.000 = 3.800.000
Lp bng tnh gi thnh sn phm
Loi sp: BTP B1
Thng 02 (vt: 1.000 ng)
DC
Tng Z
Z n v
Chuyn
g2
307.100
22.200
296.000
37
296.000
816
55.624
2.040
54.400
6,8
54.400
CPSXC
900
65.150
3.800
2.250
60.000
7,5
60.000
Cng
12.816
427.874
3.800
26.490
410.400
51,3
410.400
Khon mc
CPSXP/STK
CPNVLTT
11.100
CPNCTT
CPSXC tnh
vo GVHB
Giai on 2:
nh gi SPDDCK
DC(NVLTT) =
DC(NCTT) =
*200 = 7.400.000
*200 +
* 200*60%
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Tuthienbao.com
Z n v = 563.550.000/8.500 = 66.300/sp
- Chi ph sn xut chung chnh lch gia thc t v d ton a vo gi
vn
= 71.485.000 67.280.000 = 4.205.000
Lp bng tnh gi thnh sn phm
Loi sp: TP B
Thng 02 (vt: 1.000 ng)
CPSXDDK
CPPSTK
Khon mc
BTP1
G2
BTP1
G2
CPNVLTT
25.900
296.000
CPNCTT
4.760
1.470
CPSXC
5.250
Cng
35.190
CPSX
tnh vo
gi vn
CPSXDDCK
BTP1
G2
Tng Z
Z v
7.400
314.500
37
54.400
58.870
1.360
840
117.300
13,8
1.680
60.000
71.485
4.205
1.500
960
131.750
15,5
3.150
410.000
130.355
4.205
10.260
1.800
563.550
66,3
(vt: 1.000)
TK154 (II)
TK154 (I)
SD:39.060
SD:560.00
621)307.100
154II)410.400
622)55.624
632)3.800
622)58.870
627)71.485
155)563.550
632)1.205
154I)410.400
627)65.150
427.874
Thnh phm
414.200
540.755
SD: 12.060
SD: 280
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567.755
Tuthienbao.com
*600*100% =22. 200.000
DC(NVLTT) =
DC(NCTT) =
* 600*50% =2.040.000
Tng Z
Z n
v
Chuyn
g2
307.100
22.200
296.000
37
296.000
816
55.624
2.040
54.400
6,8
54.400
CPSXC
900
65.150
3.800
2.250
60.000
7,5
60.000
Cng
12.816
427.874
3.800
26.490
410.400
51,3
410.400
Khon mc
CPSXP/ST
K
CPNVLTT
11.100
CPNCTT
CPSXC tnh vo
GVHB
Giai on 2:
nh gi SPDDCK
DC(NVLTT) =
*200*100% = 7.400.000
-Trang 51-
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DC(NCTT) =
*200*100% +
CPPSTK
BTP1
G2
BTP1
G2
CPNVLTT
25.900
296.000
CPNCTT
4.760
1.470
CPSXC
5.250
Cng
35.190
CPSX
tnh vo
gi vn
CPSXDDCK
Thnh phm
BTP1
G2
Tng Z
Z v
7.400
314.500
37
54.400
58.870
1.360
840
117.300
13,8
1.680
60.000
71.485
4.205
1.500
960
131.750
15,5
3.150
410.000
130.355
4.205
10.260
1.800
563.550
66,3
S ti khon
vt: 1.000
TK154 (I)
-Trang 52-
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SD:560.00
621)307.100
154II)410.400
622)55.624
632)3.800
TK154 (II)
SD:39.060
627)65.150
622)58.870
627)71.485
427.874
414.200
155)563.550
632)1.205
154I)410.400
SD: 280
540.755
567.755
SD: 12.060
BI 22: (Slide)
Thng
1
2
3
4
5
6
Cng
S gi hot ng (gi)
750
1.125
1.500
1.650
1.425
1.050
7.500
Bin ph hot ng
nh ph sn xut chung
b = Ymax aXmax = 3.825.000 500*1.650 = 3.000.000
-Trang 53-
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Phng trnh chi ph nng lng ca cng ty: Y=500X + 3.000.000
b. Theo phng php bnh phng b nht (vt: 1.000)
Thng
S gi hot ng
(X)
XY
X2
750
3.375.000
2.531.250.000
562.500
1.125
3.563.000
4.008.375.000
1.265.625
1.500
3.750.000
5.625.000.000
2.250.000
1.650
3.825.000
6.311.250.000
2.722.500
1.425
3.713.000
5.291.025.000
2.022.625
1.050
3.525.000
3.701.250.000
1.102.500
Cng
7.500
21.750.000
27.468.150.000
9.933.750
Ta c h phng trnh:
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- Kt qu thu c 90 spht, cn 20 spdd vi mc hon thnh l 20%
Yu cu: Tnh gi thnh sn phm hon thnh theo phng php trc tip. Bit
rng spddck c nh gi theo VLC
BI LM:
*15 = 1.605.000
DC(VLC) =
*25 = 34,14956522
-Trang 55-
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Tng ZSPHT=15 + 199,65 34,14956522 16,095 = 164,4054348
Z n v = (164,4054348/90)*1.000 = 304,64705ng/sp
BI 26: (SLIDE). DN Kim Anh c 1PXSX chnh ra 03 loi sp X, Y, Z trong thng
03/2006 c tnh hnh nh sau:
- Chi ph sn xut pht sinh trong thng 325.522.000
- Kt qu thu c 8.400 spX, 3.200 spY, 4.250 spZ
- Chi ph SCDDCK (28/02) l 2.325.500, CPSXDDCK ngy 31/03 l
3.263.000. H s tnh gi thnh spX = 1,1, spY=1,3, spZ=2,2
Yu cu: Tnh gi thnh n v tng loi sn phm
BI LM:
+ Tng slng sp chun = 8.400*1,1+3.200*1,3+4.250*2,2 = 22.750sp
+ Tng gi thnh thc t sp chun = 2.325.500+325.522.000-3.263.000 =
324.584.500
+ Zv sp chun = 324.584.500/22.750=14.267,451/sp
+ Tng X sp X = 8.400*1,1*14.267,451 = 131.831.243
Zv spX = 15.694,3/sp
+ Tng Z sp Y = 3.200*1,3*14.267,541 = 59.352.971
Zv sp Y = 18.547,686/sp
+ Tng Z sp Z = 4.250*2,2*14.267,451 = 133.400.667
Zv sp Z = 31.338,392/sp
BI 27: (SLIDE). DN Minh Anh sn xut sp K gm 03 quy cch K1, K2, K3 trong
thng 03/2006 c tnh hnh nh sau:
- Chi ph sx trong thng: 16.534.000
- Chi ph sn xut d dang ngy 28/02 l 2.538.000, CPSXDD ngy 31/03 l
2.435.000
- Kt qu thu c 32 spK1, 42 spK2, 25 spK3. Cho bit gi thnh k hoch
K1=263.000/sp, K2=3.256.000/sp, K3=412.000/sp
Yu cu: Tnh gi thnh thc t ca tng sn phm
BI LM:
+ Tng ZTT ca nhm spK = 2.538.000 + 16.534.000 2.435.000 = 16.637.000
-Trang 56-
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+ Tng ZKH ca nhm spK = 32*263.000 + 42*3.256.000 + 25*412.000 =
32.931.200
+ T l = (16.637.000/32.931.200)*100% = 51,36%
+ Tng Z sp K1= 0.5136 * 32*263.000 = 4.322.458
+ Tng Z sp K2 = 0.5136 * 42 * 3.256.000=70.235.827
+ Tng Z sp K3 = 0.5136 * 25*412.000 = 5.290.080
BI 28: (SLIDE). DN K trong thng 01/2006 c ti liu v CPSX-spN nh sau
(n v tnh: ng)
G
NVLTT
300.000
-
1
2
3
Pht sinh
NCTT
42.500
45.300
41.500
SP hon
thnh
95
85
75
SXC
58.000
52.000
53.500
Sn phm d dang
S lng
%
15
45
13
65
10
50
* 15 =
SD: 0
621)300.000
40.909
+ DC (NCTT)=
=
TK 154(I)
* 15*45%
622) 42.500
627) 58.000
2.819,41
400.500
+ DC (SXC)=
352.923,92(154II)
* 15*45%
SD: 47.576,08
=3.847,67
+ DC = 40.909 + 2.819,41 + 3.847,67 = 47.756,08
-Trang 57-
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352.923,92
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+ Tng ZBTP1 = 0 + 400.500 47.576,08 = 352.923,92
+ Gi thnh n v BTP1 = 352.923,92/95=3.715/sp
Phiu tnh gi thnh sn phm
Loi sp: BTP1;Thng 01(vt: ng)
Khon mc
CPP/STK
Dc
Tng ZBTP1
Zv
Chuyn
G2
CPNVLTT
300.000
40.909
259.091
2.727,2
259.091
CPNCTT
42.500
2.819,41
39.680,59
417,7
39.680,59
CPSXC
58.000
3.847,67
54.152,33
570,02
54.152,33
Cng
400.500
47.576,08
352.923,92
3.715
352.923,92
* 13 = 34.369,2
DC (NCTT)=
TK 154(II)
SD: 0
154I)352.923,92
622) 45.300
13+
394.609,32(154III)
*13*65%
627) 52.000
= 9.359,9
450.223,92
DC (SXC)=
*13+
*13*65%
394.609,32
SD: 55.614,6
= 11.885,5
Tng DC = 55.614,6
Tng ZBTP2 = 352.923,92+45.300+52.000-55.614,6=394.609,32
Gi thnh n v BTP2 = 394.309,32/85=4.649,5/sp
Phiu tnh gi thnh sn phm
Loi sp: BTP2 Thng 01
Khon
CPP/STK
Dc
-Trang 58-
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BTP H2
Chuyn G3
Tuthienbao.com
mc
BTP1
G2
BTP1
G2
Tng Z
Zv
CPNVLT
T
259.091
34.369,
2
224.721,8
2.643,
8
224.721,8
CPNCTT
39.680,59
45.30
0
5.263,7
4.096,
2
75.620,69
889,6
75.620,69
CPSXC
54.152,33
52.00
0
7.183,4
4.702,
1
94.689,83
1.116,
1
94.689,83
Cng
352.923,9
2
97.30
0
46.816,
3
8.616,
3
394.609,3
2
4.649,
5
394.609,3
2
*10 = 26.437,86
DC (NCTT)=
* 10+
DC (SXC)=
*10*50% =12.046,33
*10*50% = 14.504,90
* 10+
Tng DC = 52.539,09
Tng Z = 0 + 394.609,32 + 41.500 + 53.500 52.539,09 = 437.070,23
Gi thnh n v = 437.070,23/75=5.827,6/sp
Phiu tnh gi thnh sn phm
Loi sp: TP H ;Thng 01
CPP/STK
Khon mc
Dc
TP
D
BTP2
Trong k
BTP2
Trong k
Tng Z
Zv
CPNVLTT
224.721,8
26.437,86
198.283,94
2.643,8
CPNCTT
75.620,69
41.500
8.869,55
3.149,78
105.074,36
1.400,1
CPSXC
94.869,83
53.500
11.161,2
3.343,7
133.864,93
1.784,86
Cng
394.609,32
95.000
46.495,61
6.493,48
437.070,23
5.827,6
Tuthienbao.com
Tuthienbao.com
- Chi ph sx giai on 1 trong 75 spht
(VLTT)=
(NCTT)=
(SXC)=
(SXC)=
*75 = 38.906(SD:2.594)
*75 = 50.156 (SD:3.344)
Cpsx g1
Cpsx g2
Cpsx g3
Tng Z
Zv
CPNVLTT
199.115
199.115
2.654,86
CPNCTT
30.429,59
36.356
38.906
105.691,59
1.409,22
-Trang 60-
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CPSXC
41.527,45
41.935
50.156
133.618,5
1.763,52
Cng
271.072
78.291
89.063
438.426
5.827,60
NVLTT
240.000
-
Pht sinh
NCTT
28.200
30.960
34.800
SP hon
thnh
108
96
78
SXC
56.400
51.600
52.200
Sn phm d dang
S lng
%
12
45
12
50
18
40
* 12 = 24.000
DC (NCTT)=
* 12*45% =
621)240.000
622) 28.200
627) 5.640
1.343
324.600
DC (SXC)=
296.571(154II)
* 15*45% =2.686
SD: 28.029
DC =28.209
Tng ZBTP1 = 0 + 324.600 28.029 = 296.571
Gi thnh n v BTP1 = 296.571/108 = 2.746,02
Phiu tnh gi thnh sn phm
Loi sp: BTP1
Thng 01(vt: ng)
-Trang 61-
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296.571
Tuthienbao.com
Khon mc
CPP/STK
Dc
Tng ZBTP1
Zv
Chuyn g2
CPNVLTT
240.000
24.000
216.000
2.000
216.000
CPNCTT
28.200
1.343
26.857
248,67
26.857
CPSXC
56.400
2.686
53.714
497,35
53.714
Cng
324.600
28.029
296.571
2.746,02
296.571
DC (VLTT)=
TK 154(II)
DC (NCTT)=
12+
SD: 0
*12*50%
1541)296.571
341.322(154II)
622) 30.960
= 4.805
627) 51.600
DC (SXC)=
379.131
*12+
*12*50%
341.322
SD: 37.809
= 9.004
Tng DC = 37.809
Tng ZBTP2 = 296.571+30.960+51.600-37.809 = 341.322
Gi thnh n v BTP2 = 341.322/96 = 3.555,43
Phiu tnh gi thnh sn phm
Loi sp: BTP2 Thng 01
CPP/STK
Khon
mc
CPNVLTT
CPNCTT
Dc
BTP H2
Chuyn G3
BTP1
G2
BTP1
G2
Tng Z
Zv
216.000
24.000
192.000
2.000
192.000
26.857
30.960
2.984
1.821
53.012
522,208
53.012
-Trang 62-
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CPSXC
53.714
51.600
5.968
3.036
96.310
1.003,229
96.310
Cng
296.571
82.560
32.952
4.857
341.322
3.555,43
341.322
*18 = 36.000
DC (NCTT)=
* 18+
DC (SXC)=
*18*40% =12.880
*18*40% = 22.469
* 18+
Tng DC = 36.000+12.880+22.469=71.349
Tng Z = 341.322+34.800+52.200-71.349=356.973
Gi thnh n v = 356.973/78=4.576/sp
Phiu tnh gi thnh sn phm
Loi sp: TP H
Thng 01
CPP/STK
K/mc
Dc
TP
BTP2
Trong
k
BTP2
Trong k
Tng Z
Zv
CPNVLTT
192.000
36.000
156.000
2.000
CPNCTT
53.012
34.800
9.939,75
2.940,25
74.932
960,67
CPSXC
96.310
52.200
18.058,125
4.410,875
126.041
1.615,33
Cng
341.322
87.000
63.997,875
7.351,125
356.973
b.
(VLTT)=
-Trang 63-
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4.756
Tuthienbao.com
(NCTT)=
(SXC)=
* 78 = 23.675,29(SD:7.284,706)
(SXC)=
* 78 = 39.764,71(SD: 12.235,29)
Cpsx g1
Cpsx g2
Cpsx g3
Tng Z
Zv
CPNVLTT
156.000
156.000
2.000
CPNCTT
19.369,83
23.675,29
37.992,96
81.038,08
1.038,95
CPSXC
38.793,65
39.764,71
48.807,02
127.365,4
1.632,889
-Trang 64-
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Cng
214.190,5
63.440
86.779,98
364.403,5
4.756
NVLTT
377.000
-
Pht sinh
NCTT
44.298
48.633
54.665
SP hon
thnh
170
151
123
SXC
88.595
81.055
81.998
Sn phm d dang
S lng
%
24
45
24
60
27
40
* 24 = 46.639
DC (NCTT)=
* 24*45% =
621)377.000
622) 44.298
627) 88.595
2.646
509.893
DC (SXC)=
455.316(154II)
* 24*45%
SD: 54.577
=5.292
DC =54.577
Tng ZBTP1 = 0+509.893-54.577=455.316
Tuthienbao.com
455.316
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Khon mc
CPP/STK
Dc
Tng ZBTP1
Zv
Chuyn g2
CPNVLTT
377.000
46.639
330.361
1.943,3
330.361
CPNCTT
44.298
2.646
41.652
245,01
41.652
CPSXC
88.595
5.292
83.303
490,02
83.303
Cng
509.893
54.577
455.316
2.678,33
455.316
DC (VLTT)=
TK 154(II)
DC (NCTT)=
*24+
*24*60%
SD: 0
= 5.712,27+4.234,07 = 9.946,34
DC (SXC)=
1541)455.316
*24+
*24*60%
622) 48.633
511.269,47(154II)
627) 81.055
= 11.424,41+7.056,78 = 18.481,19
585.004
Tng DC = 73.734,53
511.269,47
SD:
73.734,53
CPP/STK
Dc
BTP H2
BTP1
G2
BTP1
G2
Tng Z
Zv
Chuyn
G3
CPNVLT
T
330.36
1
45.307
285.054
1.887,7
7
285.054
CPNCTT
41.652
48.633
5.712,27
4.234,07
80.338,66
532,04
80.338,66
CPSXC
83.303
81.055
11.424,4
1
7.056,78
145.876,8
1
966,08
-Trang 66-
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145.876,8
1
Tuthienbao.com
Cng
455.31
6
129.68
8
62.443,6
8
11.290,8
5
511.269,4
7
3.385,8
9
511.269,4
7
*27 = 51.309,75
DC (NCTT)=
* 27+
DC (SXC)=
*27+
*27*40% =18.873,38
*27*40% = 32.876,5
Tng DC = 103.059,6
Tng Z = 511.269,47+54.665+81.998-103.059,6=544.872,87
Gi thnh n v = 4.429,86
Phiu tnh gi thnh sn phm
Loi sp: TP H
Thng 01
CPP/STK
K/mc
Dc
TP
D
BTP2
Trong k
BTP2
Trong k
Tng Z
Zv
CPNVLTT
285.054
51.309,72
233.744,28
1.900,36
CPNCTT
80.338,66
54.665
14.460,96
4.412,41
116.130,28
944,15
CPSXC
145.876,81
81.998
26.257,83
6.618,67
194.998,31
1.585,35
Cng
511.269,47
136.663
92.028,51
11.031,09
544.872,87
4.429,86
b.
(VLTT)=
(NCTT)=
Tuthienbao.com
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* 123 = 58.967,45 (SD: 29.627,55)
(SXC)=
*123 = 36.386(SD:12.247)
(SXC)=
Cpsx g1
Cpsx g2
Cpsx g3
Tng Z
Zv
CPNVLTT
234.196,97
234.196,97
1.904,04
CPNCTT
29.484,06
36.386
50.252,58
116.122,64
944,08
CPSXC
58.967,45
60.643,34
75.379,33
194.990,12
1.585,28
Cng
322.648,48
97.029,34
125.631,91
545.309,73
4.429,86
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Chi ph sn xut pht sinh c xc nh:
CPNVLTT A: 3.750.000, B: 2.700.000
CPNCTT A: 1.200.000, B: 900.000
CPSXC (A + B): 1.935.000
H H hon thnh v bn giao cho khch hng, gi cha thu l
5.000.000, thu sut thu gi tr gia tng 10%, kh/hng thanh ton ton b bng
TGNH. H B vn cn ang trong qu trnh sn xut. Chi ph sn xut phn b
cho tng H theo t l vi CPNVLTT
Yu cu: Tnh ZH A
BI LM:
-
* 3.750.000 =
1.125.000
Chi ph sn xut chung phn b H B =
* 2.700.000 =
810.000
Tng gi thnh H A = 750.000 + 3.750.000 + 1.200.000 +1.125.000 =
6.825.000
BI 32: (SLIDE). DNXL A trong thng 11/2006 tp hp chi ph s dng my thi
cng thc t l 55.000.000. Tnh hnh s dng MTC trong thng nh sau:
- My trn b tng thc hin 45ca, phc v cho hng mc cng trnh A: 25ca,
B: 20ca
- My i hot ng 30ca phc v cho HMCT A: 20ca, B: 10ca
Cho bit n gi k hoch 1ca my trn btng l 220.000, 1ca my i l
180.000
Yu cu: Phn b cpsd MTC cho HMCT A v HMCT B trong thng 11/2006
BI LM:
H s quy i cho tng loi my
+ H btng = 220.000/180.000=11/9
+ H my i = 180.000/180.000 = 1
S ca my tiu chun
+ My trn = 45*(11/9) = 55
+ My i = 30 * 1 = 30
-Trang 69-
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+ n gi mt ca my tiu chun = 55.000.000/85 = 647.058,8235
Chi ph s dng my thi cng thng 11/2006
HMCT A = 647.058,8235*(25*(11/9)+20) = 32.712.418,3
HMCT B = 647.058,8235*(20*(11/9)+10) = 22.287.581,7
BI 33: (SLIDE). Cng ty xy lp A thi cng HMCT X c Zdton: 600.000.000
gm 03 giai on: G1: 300triu, G2: 200tr, G3: 100tr.
- Chi ph d dang ngy 31/01 khi thi cng G1: 270,2tr
- Trong thng 02 tip tc thi cng G1 v bt u thi cng G2, G3. Tng cp
thc t p/s trong thng 10 l 245tr
- Cui thng 10, G1 hon thnh bn giao cho ngi thu, G2 hon thnh
60%.G3 hon thnh 50%
Yu cu: Xc nh CPXLDDCK v tnh gi thnh thc t khi lng xy lp
hon thnh bn giao trong k
BI LM:
*170.000.000 =
Chi ph sxddck =
186.348.936
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Tuthienbao.com
HMCT 302 = 1,5* 472.857.142,9 = 709.285.714,4
HMCT 303 = 1,4* 472.857.142,9 = 662.000.000,1
BI 35: (SLIDE). DN A trong thng 01/2006 c ti liu v CPSX-spH nh sau
(n v tnh: ng)
G
1
2
3
NVLTT
320.000
-
Pht sinh
NCTT
32.500
28.500
30.500
SXC
52.500
46.300
47.500
SP hon
thnh
80
75
70
Sn phm d dang
S lng
%
12
40
13
60
14
50
* 12*40%
=2.971,7
DC =46.550,45
Tng ZBTP1 = 0+405.000-46.550,45=358.449,55
Gi thnh n v BTP1 = 358.449,55/80=4.480,62
Phiu tnh gi thnh sn phm
Loi sp: BTP1; Thng 01(vt: ng)
-Trang 71-
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Khon mc
CPP/STK
Dc
Tng ZBTP1
Zv
Chuyn g2
CPNVLTT
320.000
41.379,13
278.620,87
3.482,76
278.620,87
CPNCTT
32.500
1.839,62
30.660,38
383,25
30.660,38
CPSXC
52.500
2.971,7
49.528,3
619,103
49.528,3
Cng
405.000
46.550,45
358.449,55
4.480,65
358.449,55
* 13 =41.159,90
DC (NCTT)=
DC (SXC)=
*13*60% = 7.214,15
* 13+
*13+
*13*60% = 11.948,27
Tng DC = 60.332,32
Tng ZBTP2 = 358.449,55+28.500+46.300-60.322,32 = 372.927,23
Gi thnh n v BTP2 = 372.927,32/75=4.972,36
Phiu tnh gi thnh sn phm
Loi sp: BTP2 Thng 01
Khon
mc
CPP/STK
Dc
BTP H2
BTP1
G2
BTP1
G2
Tng Z
Zv
Chuyn
G3
CPNVLT
T
278.620,8
7
41.159,9
0
237.460,9
7
3.166,1
5
237.460,97
CPNCTT
30.660,38
28.50
0
4.529,37
2.648,7
8
51.946,23
692,62
51.946,23
CPSXC
49.528,3
46.30
0
7.316,68
4.361,5
9
84.150,03
1.122
84.150,03
Cng
358.449,5
5
74.80
0
53.005,9
5
7.046,3
7
372.927,2
3
4.972,3
6
372.927,2
3
Tuthienbao.com
Tuthienbao.com
DC (VLTT)=
*14 = 39.576,83
DC (NCTT)=
* 14+
DC (SXC)=
*14*50% =11.430,425
*14*50% = 18.343,185
* 14+
Tng DC = 69.350,44
Tng Z = 381.576,79
Gi thnh n v = 5.451,097
Phiu tnh gi thnh sn phm
Loi sp: TP H
Thng 01
CPP/STK
K/mc
Dc
TP
D
BTP2
Trong k
BTP2
Trong k
Tng Z
CPNVLTT
237.460,97
39.576,83
CPNCTT
51.946,23
30.500
8.657,705
2.772,72
71.015,805
1.014,51
CPSXC
84.150,03
47.500
14.025,005
4.318,18
113.306,845
1.618,67
Cng
372.927,23
78.000
62.259,54
7.090,9
381.576,79
5.451,097
b.
(VLTT)=
(NCTT)=
(SXC)=
197.884,14
Zv
* 70 = 205.504,59 (SD:114.495,41 )
*70 = 22.347,74 (SD: 10.152,26)
* 70 = 36.100,196 (SD:16.399,804)
Tuthienbao.com
2.826,92
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Chi ph sx giai on 2 trong 70 spht
(VLTT)= 0
(NCTT)=
(SXC)=
* 70 = 21.732,026(SD:6.767,974)
* 70 = 35.305,01(SD: 10.994,99)
Cpsx g1
Cpsx g2
Cpsx g3
Tng Z
Zv
CPNVLTT
205.504,59
205.504,59
2.935,78
CPNCTT
22.347,74
21.732,026
27.727,27
71.807,036
1.025,81
CPSXC
36.100,196
35.305,01
43.181,81
114.587,016
1.636,96
Cng
263.952,526
57.037,036
70.909,08
391.898,642
5.598,55
BI 36: (SLIDE).
Spddk: 200sp, mc hon thnh 50%
Trong k a vo sn xut 3.000sp, hon thnh 2.400sp, 600spdd hon thnh
60%
-Trang 74-
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S lng SPDDK hon thnh trong k
Yu cu: Xc nh s lng sn phm hon thnh tng ng theo phng php
i vi chi ph pht sinh t u quy trnh sn xut, t l hon thnh 100%.
BI LM:
+ S lng sn phm hon thnh tng ng (cpcb)
= (2.400 + 200)+600*60% = 2.960sp
+ S lng sn phm hon thnh tng ng (nvl)=2.600+600 = 3.200sp
BI 37: (SLIDE).
Spddk: 300sp, mc hon thnh 70%
Trong k a vo sn xut 2.800sp, hon thnh 2.050sp, 750spdd hon thnh
50%
S lng SPDDK hon thnh trong k
Yu cu: Xc nh s lng sn phm hon thnh tng ng theo phng php
i vi chi ph pht sinh theo mc sn xut, theo t l hon thnh ca SPDDCK
BI LM:
Ch tiu
NVLTT
NCTT
SXC
0
1. Sphtt ca spddk
S lng
200
100
100
T l thc hin k ny
0%
200
200
2.300
2.300
2.300
500
300
300
500
500
500
T l thc hin
100%
60%
60%
3. Sphtt
2.800
2.700
2.700
Nhm sn phm A
936.000
-Trang 75-
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2.
3.
4.
5.
6.
-
940.000
650.000
3.304.000
3.836.800
2.620.000
940.000
945.000
660.000
1.000 A1
1.000 A2
430 A1
70%
420 A2
80%
1.000
952
1.000
1.200
1.785
800
Tng cng
Chi ph SXDDK
936.000
940.000
650.000
2.526.000
Chi ph SXPSTK
3.304.000
3.836.800
2.620.000
9.760.800
940.000
945.000
660.000
2.545.000
Tng GTTT
3.300.000
3.831.800
2.610.000
9.741.800
Tng GTKH
2.200.000
2.737.000
1.800.000
6.737.000
1,5
1,4
1,45
GTv
1.500
1.332
1.450
4.283
Tng Z
1.500.00
1.332.800
1.450.000
4.282.800
CPSXDDCK
GGT
T l TGT
Sp A1
-Trang 76-
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Sp A2
Z n v
1.800
2.499
1.160
5.459
Tng Z
1.800.000
2.499.000
1.160.000
5.459.000
BI 39: Cng ty ABC np thu gi tr gia tng theo phng php khu tr c mt
b phn phc v chuyn sn xut cng c cung ng cho cc b phn chc nng.
Theo ti liu thng 12/2009 nh sau:
I. Trch s d u thng 12/2009 ca b phn phc v:
TK 154: 2.000.000 (Chi ph vt liu trc tip sn xut cng c)
TK 142: 1.000.000 (Chi ph sa cha ln TSC b phn phc v)
II. Cc nghip v kinh t pht sinh trong thng 12/2009
1. Xut nguyn vt liu dng trc tip BPSX vi gi thc t xut
20.000.000
2. Xut nguyn vt liu ph t kho:
- Dng sn xut cng c:
1.500.000
- Dng cho my mc thit b sn xut:
800.000
- Dng cho cng vic hnh chnh xng
200.000
3. Tin lng phi tr trong k
- Cng nhn sn xut cng c:
4.000.000
- Nhn vin phc v, qun l sn xut:
1.000.000
4. Trch BHXH, BHYT, BHTN, KPC tnh vo chi ph 22%
5. Khu hao my mc thit b sn xut 3.000.000, khu hao TSC khc
b phn phc v sn xut 1.000.000
6. Chi np bo him ti sn b phn phc v trong k 500.000
7. Tin in, nc phi thanh ton trong k vi tng gi thanh ton l
770.000, trong thu gi tr gia tng 10%
8. Chi ph sa cha thng xuyn MMTB vi tng gi thanh ton
880.000, trong thu gi tr gia tng 10%
III. Bo co ca b phn phc v:
1. S lng cng c nhp kho 30 cng c
2. S lng cng c chuyn PXSX 20 cng c
3. S lng cng c chuyn trc tip b phn qun l doanh nghip 5 cng
c
4. S lng cng c bn ra ngoi 10 cng c
5. S lng cng c ch bin d dang 5 cng c
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Yu cu: Tnh ton, thuyt minh, phn nh trn ti khon chi tit v lp phiu tnh
gi thnh sn phm. Cho bit, mc sn xut trong k cao hn mc sn xut bnh
thng
BI LM: (vt: 1.000)
N TK621 21.500
N TK627 9.220
C TK152
20.000
C TK152 800
C TK152
1.500
C TK152 200
C TK3341.000
C TK338 220
N TK622
4.880
C TK334
4.000
C TK214 4.000
C TK111 500
C TK338
880
C TK331 1.500
C TK142 1.000
Kt chun
N TK154 35.600
C TK621
21.500
C TK622
4.880
C TK627
9.220
*5=5.371,43
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II. Bng k chi ph trong k t cc chng t gc: (vt: 1.000)
1.BP sa cha
+ Sn xut
+ Phc v, qun l
2.BP vn ti
+ Sn xut
+ Phc v, qun l
TK 111
340
230
TK 152
4.000
3.000
1.600
TK 153 (2ln)
1.600
1.200
TK 214
5.000
6.000
TK 331
200
300
Tk 334
2.000
1.000
2.500
1.000
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4. Phn nh tnh hnh chi ph sn xut, gi thnh sn phm hot ng phc v
trn ti khon chi tit trong trng hp tnh, phn b chi ph sn xut sn phm ca
cc b phn cung ng ln nhau theo phng php trc tip
5. Phn nh tnh hnh chi ph sn xut, gi thnh sn phm hot ng phc v
trn ti khon chi tit trong trng hp tnh, phn b chi ph sn xut sn phm ca
cc b phn Cung ng ln nhau theo phng php bc thang
Cho bit: mc sn xut trong k cao hn mc bnh thng
BI LM:
1. Phn b chi ph sn xut sn phm ca cc b phn phc v cung ng
ln nhau theo chi ph k hoch
TK622 (SC)
334)2.000.000
338)440.000
2.440.000(154SC)
2.440.000
2.440.000
Sd:0
TK154 (SC)
Sd: 00
621SC)4.000.000
622SC)2.440.000
154VT)4.000.000
627SC)7.560.000
627A)5.810.000
154VT)375.000
627B)4.565.000
14.375.000
14.375.000
SD:00
TK622 (VT)
-Trang 80-
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334)2.500.000
338)550.000
3.050.000(154VT)
TK621 (SC)
152)4.000.000
3.000.000
3.000.000
4.000.000
4.000.000
Sd:0
TK154 (VT)
621VT)3.000.000 154SC)375.000
TK627 (SC)
622VT)3.050.000 627A)6.652.542
334)1.000.000
627VT)9.950.000 627B)12.972.458
338)220.000
154SC)4.000.000
214)5.000.000
154SC)7.560.000
111)340.000
20.000.000
20.000.000
142)800.000
Sd: 00
7.560.000
7.560.000
TK621 (VT)
152)3.000.000
3.000.000
3.000.000(154VT)
3.000.000
TK627 (VT)
-Trang 81-
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142)600.000
334) 1.000.000
338)220.000
214)6.000.000
154VT)9.950.000
111)230.000
142)600.000
152)1.600.000
9.950.000
9.950.000
n gi ban u 1tn/km
= 533/tn-km
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Tuthienbao.com
- Tng ZTT cn phn b
0+16.000.000+4.000.000-266.500 = 19.733.500
-
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Phn b chi ph BPSC phng php trc tip
n gi phn b
(0+14.000.000)/(700+550) = 11.200/h
- Phn b
+ SCMMTB spA: 700h x 11.200/h = 7.840.000
+ SCMMTB spB: 550h x 11.200/h = 6.160.000
-
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(0+14.000.000+266.500)/(1.800-50-500) = 1.413/h
Phn b
SCMMTB spA: 700h x 1.413 = 7.989.100
SCMMTB spB: 550h x 1.413 = 6.277.400
BI 41: Cng ty AC k ton hng tn kho theo phng php k khai thng
xuyn, np thu gi tr gia tng theo phng php khu tr v ti liu tnh hnh sn
xut sn phm A trong thng 12/2009 nh sau:
I. S d ngy 01/12/2009:
- Ti khon 154 (Nguyn vt liu chnh): 2.400.000
- Ti khon 142 ( Cng c phn b 02 ln xut thng 11/2009): 400.000
II. Tng hp chi ph pht sinh trong thng 12/2009:
1. Tng hp phiu xut kho vt t cho xng sn xut:
- Nguyn vt liu chnh dng sn xut sn phm: 50.000.000
- Nguyn vt liu ph dng sn xut sn phm: 2.000.000
- Nhin liu dng cho my mc thit b: 624.000
- Ph tng thay th dng sa cha my mc thit b: 200.000
2. Tng hp tin lng phi tr ca xng sn xut
- Lng cng nhn sn xut sn phm 5.000.000, trong phn lng
thu ngoi thanh ton tin mt 1.000.000
- Lng th bo tr: 1.000.000
- Lng ca b phn phc v sn xut: 600.000
3. Tng hp cc khon trch KPC, BHXH, BHYT, BHTN tnh vo chi ph ca
- Cng nhn sn xut sn phm: 760.000
- Th bo tr my sn xut: 190.000
- Nhn vin phc v sn xut: 114.000
4. Tng hp cc khon chi ph cha thanh ton:
- in nc dng xng sn xut vi tng gi thanh ton 330.000,
trong VAT 10%
- Sa cha thng xuyn TSC vi tng gi thanh ton 165.000, trong
thu gi tr gia tng 10%
5. Tng hp cc chi ph thanh ton bng tin mt:
- Mua nguyn vt liu chnh a vo sn xut sn phm vi gi mua cha
thu 20.000.000, VAT 2.000.000, chi ph VCBD 104.000
- Mua cc vt dng dng ti xng vi gi mua cha thu 100.000
6. Khu hao ti sn c nh ti xng sn xut 1.000.000
-Trang 85-
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III.
Bo co ngy 31/12/2009:
1. Hon thnh nhp kho 100 spA, ang ch bin d dang cui k 6 spA
2. Ph liu thu hi t NVL chnh nhp kho theo gi vn c tnh l 300.000
3. Ph liu thu hi t cng c nhp kho vi gi vn c tnh 24.000
Yu cu: Tnh ton, phn nh trn ti khon chi tit v lp phiu tnh gi thnh.
Cho bit trong k cng sut hot ng cao hn mc bnh thng
BI LM:
nh khon cc nghip v kinh t pht sinh trong k (vt: 1.000)
(1) N TK621 52.000
C TK152 52.000
N TK627
824
C TK152
824
100
C TK111
N TK627
1.000
C TK214
N Tk152
100
1.000
300
C TK154
300
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Kt chuyn:
N TK154
82.518
C TK621
72.104
C TK622
5.760
C TK627
4.654
* 6 = 4.104
-Trang 87-
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5. Tng hp cc khon trch BHXH, BHYT, BHTN, KPC tnh vo chi ph
ca:
- Cng nhn sn xut trong danh sch: 950.000
- Cng nhn bo tr my mc, thit b: 190.000
- Nhn vin qun l sn xut: 190.000
6. Khu hao TSC trong thng 12/2009 l 6.400.000
7. Chi ph khc cha thanh ton tin
- Tin in nc vi tng gi thanh ton 2.750.000, trong VAT 10%
- Tin thu ngoi sa cha thng xuyn TSC cho xng sn xut vi
tng gi thanh ton 1.100.000, trong VAT 10%
III.
Bo co tng hp ti xng sn xut:
1. Hon thnh nhp kho 480 sn phm, 12 sn phm d dang cui k, sn
phm hng khng sa cha c 8sn phm
2. Vt liu chnh tha ti xng cui thng 11/2009 l 2.000.000 v ngy
31/12/2009 l 2.084.000
3. Tin in thu hi t mt t hp bn ngoi bng tin mt l 1.551.000,
trong VAT 10%
4. S sp hng quyt nh t sn xut bi thng 60%, tnh vo chi ph hot
ng bt thng 40% theo gi tr vt t trc tip sn xut
Yu cu:
Tnh ton, thuyt minh v phn nh trn ti khon chi tit v lp phiu tnh
gi thnh sn phm. Cho bit, cng ty k ton hng tn kho theo phng php k
khai thng xuyn, CP NVLTT pht sinh ton b t u quy trnh sn xut, chi ph
SCL TSC phn b tip trong 02 thng. Trong k khng pht sinh chnh lch nh
ph do gim cng sut sn xut
BI LM: (vt: 1.000)
(1)
N TK621A 100.000
C TK152C
90.000
C TK152P
10.000
(2)
N TK152P 8.200
N TK133
820
C TK111
9.020
N TK621A 984
C TK111
984
N TK627A 7.216
C TK111
7.216
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(3)
(4)
(5)
(6)
(7)
N TK627
700
C TK142
N TK622A 6.550
C TK334
C Tk338 950
C TK111
N TK627A 2.380
C TK334
C TK338
N TK627A 6.400
C Tk214 6.400
N Tk627A 2.500
N TK133
250
C TK331
N TK627A
1.000
N TK133
100
C TK331
700
5.000
600
2.000
380
2.750
1.100
u k:
N Tk627
2.500
C Tk242
N Tk621
2.500
2.000
C TK152
2.000
2.084
C TK621
2.084
Kt chuyn
N TK154
128.736
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C TK621
100.900
C TK622
6.550
C TK627
21.286
DC (VLC) =
=
x 15 = 1.800.000
x 60 = 7.200.000
-Trang 90-
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+ TH2 : VLC b ngay t u, VLP b dn theo quy trnh sn xut
DC (VLC) =
x 60 = 6.000.000
DC (VLP) =
x 60x30% =1.350.000
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+ S lng SPHTT = S lng SPDD cui k x T l hon thnh
Sn phm A:
x 20 = 10.476.000
a. DC (VLC) =
b. DC (VLP) =
x 20x30% =61.224,5
c. DC (NCTT) =
d. DC (SXC) =
x 20x30% =291.428,87
x 20x30% =251.020,41
x 500 = 2.500.000
f. DC (VLP) =
x 500*40% = 296.000
g. DC (NCTT) =
x 500*40% = 960.000
x 500*40% = 900.000
h. DC (SXC) =
PX sa cha
Sx sn phm
Phc v ql
Sx sn phm
Phc v ql
13.000.000
2.100.000
15.200.000
4.150.000
2.200.000
3.300.000
2.500.000
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Tin lng phi tr
Khu hao TSC
Dch v mua ngoi
Chi ph khc bng tin
1.600.000
-
2.200.000
12.000.000
1.500.000
2.118.000
1.000.000
-
3.200.000
2.700.000
1.190.000
2.172.000
N TK621
13.000
C TK152
N TK622
PX sa cha
13.000
15.200
C TK152
N TK622
1.952
15.200
1.220
C TK334
1.600
C TK334
1.000
C TK338
352
C TK338
220
N TK627
N TK627
24.252
15.366
C TK 152
2.100
C TK 152
4.150
C TK153
2.200
C TK142
1.250
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C TK142
1.650
C TK334
3.200
C TK334
2.200
C TK338
704
C TK338
484
C TK214
2.700
C TK214
12.000
C TK331
1.190
C TK331
1.500
C TK111
2.172
C TK111
2.118
Kt chuyn
N TK154
Kt chuyn
39.204
N TK154
31.876
C TK621
13.000
C TK621
15.200
C TK622
1.952
C TK622
1.220
C TK627
484
C TK627
15.366
Chi ph sn xut n v ca in =
* 1.000 =
2.450,25/Kwh
N TK627
12.251.250
N TK641
19.602.00
N TK642
7.350.750
C TK154()
39.204.000
Chi ph sn xut n v ca SC =
* 1.000 = 6.227,2/gi
cng
N TK627
18.681.600
N TK641
4.981.760
N TK642
7.472.640
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Tuthienbao.com
S ti khon (VT: 1.000)
TK 154()
SD: 0
18.681,6(627)
621) 13.000
4.981,76(641)
622)1.952
7.472,64 (642)
TK 154(SC)
627) 24.252
39.204
39.204
SD: 0
SD: 2.200
18.681,6(627)
621) 15.200
4.981,76(641)
622) 1.220
627) 15.366
31.786
Trng hp PX ph
cung cp SP ln nhau:
Chn PA chi ph sx
nh mc (KH)
b.
7.472,64 (642)
31.786
SD:2.850
Chi ph sn xut in
cung cp cho sa cha: 4.000 x
1.100 = 4.400.000
Zttv(SC)=
N TK627
19.954.375
N TK627
11.571.600
N TK641
25.527.000
N TK641
3.085.760
N TK642
9.572.625
N TK642
4.628.640
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C TK154()
19.286.000
51.054.000
TK154
S TK
TK 154()
TK 154(SC)
SD: 0
621) 13.000
19.954,375 (627)
25.527(641)
SD: 2.200
11.571,6 (627)
621) 1.520
3.085,76 (641)
622) 1.952
627) 24.250
9.572,625 (642)
154SC) 16.250
154SC)4.400
55.454
622) 1.220
627) 15.366
4.628,64 (642)
154) 700
16.250(154)
55.454
36.186
SD: 0
SD: 2.850
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35.536
(SC)
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-Trang 97-
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4. Tin lng phi tr cho CNSX in l 3.000.000, nhn vin qun l PX
in 2.000.000, cho CNSC l 10.000.000, nhn vin qun l PXSC l
4.000.000
5. Khu hao TSC PX in 1.600.000, PXSC l 240.000, chi ph khc chi
bng tin mt cho PX in l 700.000, chi ph tr trc phn b cho PXSC
l 1.860.000
Bo co ca cc phn xng:
- Phn xng SC: thc hin c 500h cng, trong t dng 50h, cung cp
cho PX in 30h, sa cha ln ti sn trong DN 100h, sa cha thng xuyn trong
PX chnh 50h, cho BPBH 40h, cn li phc v cho bn ngoi. Cui thng cn 20 d
dang c nh gi theo ZKH l 47.000/gi cng
- Phn xng in: thc hin 3000Kwh, trong t dng 200Kwh, dng cho
PXSC 300Kwh, b phn QLDN 500Kwh, BPBH 800Kwh, PXSXC 1.000Kwh, cn
li cung cp ra bn ngoi. Cho bit ZKH 1.400/kwh.
Yu cu:
1) nh khon v phn nh tnh hnh trn vo s ti khon
2) Tnh ZTT ca 1h cng sa cha v 1kwh in. Bit gi tr ph tr cung cp
theo ZKH
BI LM: (VT: 1.000)
(1) N TK622
2.400
N Tk621SC
300
C TK152C
2.700
(2) N TK621
100
N TK621SC
30
C TK152P
130
(3) N TK142
1.000
C TK153
1.000
(4) N TK622
3.000
N TK627
2.000
C TK334
5.000
N TK622
660
N TK627
440
C TK338
(5) N TK627
1.100
1.600
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N TK627SC
C TK214
240
N TK627SC
1.860
1.840
C Tk331
1.860
N TK622SC
14.000
10.000
N TK627SC
4.000
C TK334
700
N TK627SC
100
10.000
N TK627SC
4.000
C TK334
14.000
N TK627
3.080
N TK622SC
N TK622SC
2.200
N TK627SC
880
C TK338
C TK111
800
Kt chuyn:
N TK154
21.110
Kt chuyn:
10.900
TK154SC
C TK621
2.500
TK621
C Tk622
3.660
TK622
C TK627
4.740
TK627
330
12.200
7.580
TK 622()
SD: 0
334)3.000
338)660
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154)3.660
Tuthienbao.com
Phn nh vo s ti khon:
3.660
TK 621()
SD: 0
152C)2.400
152P)100
2.500(154)
2.500
2.500
TK 627()
SD: 0
334)2.000
338)440
214)1.600
4.740(154)
111)700
4.740
4.740
TK154()
SD: 0
621)2.500
642)2.584,785
622)3.660
4.740(154)
627)4.740
627)5.169,57
-Trang 100-
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3.660
Tuthienbao.com
154SC)_1.410
4.740
641)4.135,656
4.740
TK 621(SC)
SD: 0
152C)300
330(154)
152P)30
330
330
TK622(SC)
SD: 0
334)10.000
12.200(154SC)
338)2.200
12.200
TK 627(SC)
SD: 0
142)500
334)4.000
338)880
154SC)7.580
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12.200
Tuthienbao.com
214)240
TK 154(SC)
111)1.000
SD: 200
331)1.860
627)4.857
621)330
7.580
7.580
622)12.200
154)1.410
627)7.580
641)3.689
154)420
642)9.674
20.530
18.380
SD: 940
Chi ph sn xut in cung cp cho sa cha: 300 x 1.400 = 420.000ng
Chi ph sn xut SC cung cp cho in: 30 x 47.000 = 1.410.000ng
ZTT(in) =
= 5.169,57/Kwh
= 96.376,84/h
ZTT(SC) =
cng
N TK627
5.169.570
N TK627SC
4.836.842
N TK641
4.135.656
N TK641SC
3.869.473,6
N TK642
2.584.785
N TK642SC
9.673.684
C TK154
18.378.000
11.890.011
C TK154SC
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1) Chi ph sn xut d dang u k:
- NVL(C) spA l 5.000.000, nhm spB&C l 5.080.000
- NVL(P) spA l 1.280.000, nhm spB&C l 2.000.000
- NCTT: nhm spB&C l 6.000.000
- Sn xut chung: nhm spB&C l 5.500.000
2) Chi ph sn xut pht sinh trong k:
- NVL chnh: spA l 106.220.000, nhm spB&C l 31.062.000
- NVL ph: spA l 12.000.000, nhm spB&C l 7.779.600
- NCTT: spA l 9.520.000, nhm spB&C l 34.551.120
- Sn xut chung: spA l 8.200.000, nhm spB&C l 34.256.000
3) Sn phm hon thnh trong k: 780 spA, 2000 spB v 1500 spC
4) Sn phm d dang cui k:
- S lng 50 spA, 200 spB v 210 spC
- T l hon thnh spA l 30%, spB l 50%, spC l 30%
5) Ph liu thu hi t NVL chnh:
SpA l 200.000, spB l 100.000, spC l 50.000. Cho bit
+ Chi ph NVL chnh, VLP trc tip pht sinh ton b t u qu trnh sn xut, cc
chi ph khc pht sinh theo mc sn xut
+ H s quy i ca spB l 1, ca spC l 1,2
Yu cu:
1. Xc nh v gii thch phng php nh gi spdd cui k ca spA, nhm
spB&C
2. Tnh chi ph sxdd cui k ca spA, nhm spB&C
BI LM:
nh khon cc nghip v kinh t pht sinh trong k (vt: ng)
(1) N TK621A
N Tk621(B;C)
C Tk152C
(2) N Tk621A
N TK621(B;C)
C TK152P
(3) N TK622A
N TK622(B;C)
C Tk334
(4) N TK627A
106.220.000
31.062.000
137.282.000
12.000.000
7.779.600
19.779.600
9.520.000
34.551.120.
44.071.120
8.200.000
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N TK627(B;C)
34.256.000
C Tk331
42.456.000
Chi ph sn xut d dang cui k ca spA
DC =
x 50 = 7.500.000
x 50)
x (200+210x1,2) = 4.881.600
x
(200x50%)+(210x1,2x30%)
(200x50%)+(210x1,2x30%)
1.791.120
DC(SXC)=
1.756.000
Suy ra DC (B&C) = 4.881.600 + 1.791.120 + 1.756.000 = 8.428.720
BI 49: Mt DN sn xut s dng cng mt loi nguyn vt liu v lao ng. Kt
qu thu c mt loi spA. C ti liu nh sau:
S d u k ca mt s ti khon nh sau:
- TK154: 2.000.000 (gm 1.600.000 CPNVL chnh, 400.000 CPNVL ph)
- TK1521: 54.000.000 (n gi 5400/kg)
- TK1522: 8.400.000 (n gi 4200/kg)
- Trong k c cc NVKT p/s nh sau:
1. Rt TGNH v nhp qu TM l 50.000.000
2. Nhp kho 20.000kg NVL chnh, n gi cha VAT l 4.900/kg, thu sut
VAT 10% cha thanh ton cho khch hng. Do doanh nghip mua s lng nhiu
nn c hng CKTM trn gi cha thu l 100/kg v tr vo s tin n ca
khch hng. Ngi bn giao hng n kho ca doanh nghip.
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3. Nhp kho 4.000kg VLP, n gi cha VAT l 3.750/kg, VAT 10% thanh
ton bng chuyn khon. Chi ph vn chuyn bc d thanh ton bng tin mt l
630.000ng bao gm 5% VAT
4. Xut kho NVL chnh s dng cho trc tip sn xut sn phm l 12.000kg
5. Xut kho 2.000kg VLP dng cho trc tip sn xut sn phm, 1.000kg dng
b phn qun l PX
6. Xut kho 1 CCDC PXSX thuc loi phn b 8k, tr gi ban u ca
CCDC l 8.000.000
7. Tin lng phi tr cho CNTTSXSP l 48.000.000, b phn ql PX l
12.000.000
8. Trch BHXH, BHYT, BHTN, KPC theo t l quy nh
9. Mc khu hao trch k trc ti l 5.100.000, k ny DN trang b cho PX
thm 1TSC theo gi mua ghi trn H c VAT (10%) l 330.000.000, thi gian
s dng hu ch l 10nm.
10. Cc chi ph khc pht sinh ti PXSX thanh ton bng tin mt l 3.300.000,
bao gm 10%VAT
11. Thanh ton lng t 1 l 30.000.000 bng tin mt
12. Bo co ca PXSX:
- Vt liu cn tha nhp li kho tr gi 664.000
- Ph liu thu hi t qu trnh sn xut nhp kho tr gi 380.000
- Hon thnh nhp kho 2.440 spA, cn 128 spA d dang
Yu cu:
1. nh khon cc nghip v ktps trn
2. Tnh tng gi thnh v gi thnh n v ca spA. Bit rng DN p dng pp
nh gi spdd theo CPNVLTT, VLC v VLP b ngay t u quy trnh sn xut.
Xut kho theo phng php GBQ cui k
3. Lp bng tnh Z ca spA
BI LM:
nh khon cc nghip v kinh t pht sinh (vt: 1.000)
(1) N TK111
50.000
C TK112
50.000
(2) N Tk152C
N TK133
C TK331
(3) N TK152P
N TK133
96.000
9.600
105.600
15.000
1.500
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C TK112
N TK152P
N TK133
C TK111
16.500
600
30
630
GBQVLC =
= 5.000/kg
GBQVLP =
= 4.000/kg
(4) N TK621
C TK152C
(5) N TK621
N TK627
C TK152P
(6) N TK142
C TK153
N TK627
60.000
60.000
8.000
4.000
12.000
8.000
8.000
1.000
C TK142
(7) N TK622
N TK627
C TK334
(8) N TK622
N TK627
N TK334
C TK338
(9) N TK627
C TK214
(10) N TK627
N TK133
C TK111
(11) N TK334
C TK111
(12) N TK152
1.000
48.000
12.000
60.000
10.560
2.640
5.100
18.300
7.600
7.600
3.000
300
3.300
30.000
30.000
664
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C TK621
N TK152
C TK154
664
380
380
Kt chuyn: N TK154
156.136
C TK621
67.336
C TK622
58.560
C TK627
30.240
x 128 = 3.456 ng
Tng Z
Z n v
CPNVLTT
2.000
67.336
3.456
65.500
26,844
CPNCTT
58.560
58.560
24
CPSXC
30.240
30.240
12,393
Cng
2.000
156.136
3.456
154.300
63,327
BI 50: DN X hch ton HTK theo PPKKTX, thuc i tng np thu GTGT
theo phng php khu tr, c t chc 1pxsc chnh (sx spM). Trong thng 12/2009
c ti liu kt nh sau:
- Ti liu 1: S d u k ca mt s TK
+ TK154: 1.500.000 (chi tit theo CPNVL chnh trc tip)
+ TK152: 90.000.000 (chi tit VLC 75.000.000 (500kg), VLP 15.000.000
(2.000kg)
+ TK153: 12.000.000 (10 cng c)
- Ti liu 2: Trong thng c cc NVKTPS nh sau:
1) Mua VLC thanh ton bng TGNH, s lng 5.000kg, n gi cha VAT l
16.000/kg, VAT 10%
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2) Chi ph sa cha nh TSC s dng PXSX chnh, gi thanh ton l
5.720.000 ( bao gm 10%VAT) thanh ton bng tin mt.
3) Cn c vo PNK vt t, cng c dng c trong thng (DN tnh gi xut hng
tn kho theo PP bnh qun gia quyn)
- VLC xut s dng sxsp: 7.000kg
- VLP xut s dng sxsp: 1.000kg, phc v qun l PX l 80kg
- CCDC xut bo dng thng xuyn MMTB trong PXSX l 5CC thuc loi
pb 1ln
4) Tin lng thc t phi tr CNTTSX sp l 40.000.000, nhn vin phc v
v qun l PX l 12.000.000
5) Trch BHXH, BHYT, BHTN, KPC theo t l quy nh
6) Trch khu hao TSC PXSX l 10.600.000
7) Chi ph dch v mua ngoi phi tr phn b cho PXSX l 10.000.000, VAT
10%
8) Bo hng CCDC ang s dng PXSX thuc loi phn b nhiu ln, gi
thc t xut dng 5.400.000, phn b 80% gi tr. Ph liu thu hi nhp kho
c tnh 20.000
9) VLC s dng khng ht nhp li kho tr gi 3.100.000
10) Kt qu sn xut hon thnh nhp kho 5.000sp v 200sp ddck. nh gi
spdd theo CPNVLTT, VLC v VLP b ngay t u qtrnh sx. Ph liu thu hi
nh/kho tr gi 788.000.
Yu cu:
1. nh khon cc NVKTP trn
2. nh gi spdd cui k
3. Tnh tng gi thnh v gi thnh n v ca sp
BI LM:
nh khon cc NVKTP (VT: 1.000)
(1) N TK152C
80.000
N TK1331
8.000
C TK1121
(2) N TK627
N TK133
C TK111
GBQVLC =
88.000
5.200
520
5.720
=15,5 ng/kg; GBQVLP =
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= 7,5 ng/kg
Tuthienbao.com
(3) N TK621
108.500
C TK152C
108.500
N TK621
7.500
N TK627
600
C TK152P
8.100
N TK627
6.000
C TK153
6.000
(4) N TK622
N TK627
C TK334
(5) N TK622
N TK627
N TK334
C TK338
(6) N TK627
C TK214
40.000
12.000
(7) N TK627
N TK133
C TK331
(8) N TK627
N TK152
C TK142
N TK152
C TK154
(9) N TK152
C TK621
10.00
1.000
52.000
8.800
2.640
4.420
15.860
10.600
10.600
11.000
1.080
20
1.100
20
20
3.100
3.100
Kt chuyn
(10) N TK154
C TK621
C TK622
C TK627
N TK152
209.820
112.900
48.800
48.120
788
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C TK154
i.
ii.
iii.
788
x 200 = 4.400 ng
BI 51: Doanh nghip Phng Quang sxspK gm 03 quy cch K1, K2, K3 trong
thng 03/2008 c tnh hnh nh sau:
- Chi ph sn xut pht sinh trong thng l 16.365.000
- Chi ph sn xut d dang ngy 28/02 l 1.869.000
- Chi ph sn xut d dang ngy 31/03 l 1.463.000
- Kt qu thu c 25 spK1, 30 spK2, 18 spK3. Cho bit ZKH K1=250.000/sp,
K2=190.000/sp, K3=290.000/sp
Yu cu: Tnh gi thnh thc t ca tng sn phm
BI LM:
Tng ZTT ca nhm spK = 1.869.000 + 16.365.000 1.463.000 =
16.771.000
Tng
ZKH
ca
nhm
spK=(25x250.000)+(30x190.000)+(18x290.000)=
17.170.000
T l = (16.771.000/17.170.000) x 100% = 97,68%
Tng Z spK1= 97,68% x 250.000 x 25 = 6.105.000
Zv = 244.200/sp
Tng Z spK2= 97,68% x 190.000 x 30 = 5.567.760
Zv = 185.592/sp
Tng Z spK3= 97,68% x 290.000 x 18= 5.098.896
Zv = 283.272/sp
BI 52: DN An Khang c 02 PXSX sp M theo kiu dy chuyn, hch ton HTK
theo pp KKTX, CPSX trong k c tp hp nh sau
CP ni
s
dng
152VL
C
152VL
P
15
3
111
BHX Kh
H
c
11
2
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331
i
n
214
142
334
33
8
Tuthienbao.com
Sxsp
- PX1
- PX2
Ql PX
- PX1
- PX2
28.600
-
5.200
6.500
130
260
26
0
39
0
65
91
52
26
130
260
39
0
52
0
650
120
520
0
260
0
650
910
162,
5
260
260
0
260
0
650
800
91
0
-
Yu cu:
a) Phn nh tnh hnh trn vo cc ti khon c lin quan
b) Tnh gi thnh sn phm ca dn theo pp phn bc c tnh ZBTP bit rng
- BHXH, BHYT, KPC, BHTN tnh theo t l tin lng
- Px1 lm ra 5.850 BTP chuyn sang Px2, cn 1300spdd cui k c tr gi
theo VLC
- Px2 lm ra 5.200 thnh phm, cn li spdd cui k tr gi theo BTP PX1
c) Lp bng tnh ZspM
BI LM:
(1)
N TK621 (PX1)
33.800
C TK152C
28.600
C TK152P
5.200
(2)
N TK338 (PX1;2)
234
C TK111
234
(3)
N TK627 (PX1;2)
7.800
C TK214(PX1)
5.200
C TK214(PX2)
(4)
(5)
(6)
(7)
2.600
N TK621(PX1;2)
C TK152(P)
N TK622(PX1) 2.600
N TK622(PX2) 2.600
C TK334
N TK622(PX1) 572
N TK622(PX2) 572
C TK338
N TK627(PX1) 4.047.5
C TK152(P)
130
C TK153
260
6.500
6.500
5.200
1.144
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N TK627(PX2)
3.696
C TK152P 260
C TK153 390
Tuthienbao.com
C TK111
C TK112
C TK331
C TK214
C TK142
C TK334
C TK338
C TK335
130
3090
650
650
162,5
650
143
910
C TK111
C TK112
C TK331
C TK214
C TK142
C TK334
C TK338
260
520
120
910
260
800
176
x 1.300 = 5.200 ng
+ Tr gi SPDD cui k =
Kt chuyn
N TK154(PX1)
46.247,5
C TK621
33.800
C TK622
3.172
C TK627
9.275,5
Phiu tnh Z sn phm
Loi sp: BTP
Khon mc
Chi ph PSTK
DC
Tng Z
ZBTP
Chuyn PX2
CPNVLTT
33.800
5.200
28.600
4,89
28.600
CPNCTT
3.172
3.172
0,54
3.172
CPSXC
9.275,5
9.275,5
1,587
9.275,5
41.047,5
Cng
46.247,5
Kt chuyn
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N TK154(PX2)
15.968
C TK621
6.500
C TK622
3.172
C TK627
6.296
x 650 = 4.560 ng
DC (PX2) =
CPSXDDCK
TP
BTP
Trong
k
BTP
Trong
k
Tng Z
Zv
CPNVLTT
28.600
6.500
3.178
31.9122
6,139
CPNCTT
3.172
3.172
352
5.992
1,152
CPSXC
9.275,5
6.296
1.030
14.451,5
2,796
41.047,5
15.968
4.560
52.455,5
10,087
Cng
BI 53. DN Nam Minh hch ton HTK theo pp KKTX, c 02 PXSX chnh
- PX1: sxspA bao gm cc c A1, A2, A3, A4
- PX2: sn xut spB bao gm cc c B1, B2. Chi ph sn xut c tp hp
theo nhm sp, tnh gi thnh sn phm tng loi theo nhm. Trong thng 01/2009
c cc nghip v kinh t pht sinh sau:
1. Xut VLC sn xut sp PX1 l 79,1tr, PX2 l 120tr
2. Xut VLP sn xut sn phm PX1 l 5,8 tr, PX2 l 16tr, qun l PX1 l
0,68tr, PX2 l 0,47tr
3. Xut nhin liu cho qun l PX1 l 0,51tr, PX2 l 0,36tr
4. Xut CCDC ra s dng PXSX tr gi 2,34tr, trong PX1 l 1,38tr, PX2
l 0,96tr, k ton phn b trong 03 thng
5. Chi TGNH tr chi ph sa cha thng xuyn PX1 l 0,35tr, PX2 l
0,4tr
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6. Tin in phi tr trong thng cho ngi cung cp PX1 l 2,7tr, PX2 l
1,8tr
7. Tnh lng phi tr cho cng nhn sn xut PX1 l 32tr, PX2 l 40tr,
cho cc nhn vin khc PX1 l 5tr, PX2 l 6tr
8. Trch BHXH, BHYT, BHTN, KPC theo t l quy nh
9. Khu hao ti sn c nh PX1 trong thng l 25tr, PX2 l 17,8tr
10. Chi TM mua bo h lao ng cho CNSX s dng PX1 l 0,8tr, PX2 l
0,64tr
Yu cu:
1) nh khon cc nghip v kinh t pht sinh
2) Tnh gi thnh n v sn phm ca Dn bit rng
Trong thng, DN nhp kho 700spA1, 1.000spA2, 1.300spA3,
600spA4, 1.500spB1, 1.900spB2
Tr gi sn phm d dang u k: PX1 2,435tr, PX2 1,838tr
Khng c spdd cui k
Gi thnh k hoch ca tng loi sn phm nh sau: spA1: 41.000,
A2: 45.000, A3: 46.000, A4: 50.000, B1: 64.000, B2: 67.000
BI LM:
nh khon cc nghip v kinh t pht sinh (vt: 1.000)
(1) N TK621(PX1)
N TK621(PX2)
C TK152C
(2) N TK621(PX1)
N TK621(PX2)
N TK627(PX1)
N TK627(PX2)
C TK152P
79.100
120.00
(3) N TK627(PX1)
N TK627(PX2)
C TK152(NL)
(4) N TK142
C TK153
N TK627(PX1)
510
360
N TK627(PX2)
199.100
5.800
16.000
680
470
22.950
870
2.340
2.340
460
320
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C TK153
(5) N TK627(PX1)
N TK627(PX2)
C TK1121
(6) N TK627(PX1)
N TK627(PX2)
C TK331
(7) N TK622(PX1)
N TK622(PX2)
N TK627(PX1)
N TK627(PX2)
C TK334
(8) N TK622(PX1)
N TK622(PX2)
N TK627(PX1)
N TK627(PX2)
N TK334
C TK338
(9) N TK627(PX1)
N TK627(PX2)
C TK214
(10) N TK627(PX1)
N TK627(PX2)
C TK111
780
350
400
750
2.700
1.800
4.500
32.000
40.000
5.000
6.000
83.000
7.040
8.800
1.100
1.320
7.055
25.315
25.000
17.800
42.800
800
640
1.440
Kt chuyn
N TK154(PX1)
160.540
C TK621
84.900
C TK622
39.040
C TK627
36.600
N TK154(PX2)
213.910
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C TK621
136.000
C TK622
48.800
C TK627
29.110
162.975
215.784.000
x 100% = 96,6%
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Sn phm hon thnh trong thng nhp kho thnh phm gm 1.200spA,
600spB, 700spC
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(7) N TK627
C TK331
(8) N TK627
C Tk214
(9) N TK627
C TK142
(10) N TK627
C TK111
16.300.000
16.300.000
4.400.000
4.400.000
2.000.000
2.000.000
1.000.000
1.000.000
Kt chuyn:
N TK154
543.924.000
C TK621
326.000.000
C TK622
176.900.000
C TK627
41.024.000
(200+800x1,3)
127.061.728
Tng s lng sp chun = (1.200*1)+ (600*1,3) + ( 700*1,8) = 3.240sp
Tng ZTT sp = 6.000.000 + 543.924.000 127.061.728 = 422.862.772
N TK155
422.862.772
C TK154
422.862.772
Zv sp chun = 130.513/sp
Tng Z spA = 1.200 x 1 x 130.513 = 156.615.656
Zv spA = 130.513/sp
Tng Z spB = 600 x 1,3 x130.513 = 101.800.177
Zv spB = 169.667/sp
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Tng Z spC = 700 x 1,8 x 130.513 = 164.446.439
Zv spC = 234.923/sp
BI 55: DN Nam Anh sn xut spA ng thi thu c sn phm ph X, c
tnh hnh nh sau:
x 15 = 31.683,657
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DC=
x 90 = 15.666
x 80 = 13.728
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DC(NCTT)= 9 x 60 x 30% = 162
DC(SXC)= 10,5 x 60 x 30% = 189
Tng CPSXDDCK = 12.99
BI 59: DN Phng Nam sn xut sn phm A ng thi thu c sp ph X, c
tnh hnh nh sau:
- Chi ph sn xut d dang u thng 20.000.000 (CPNVLTT)
- Chi ph sn xut pht sinh trong thng gm NVLTT 216.000.000, NCTT l
38.800.000, CPSXC l 41.200.000
- Kt qu thu c 120spht, cn 40spdd vi mc hon thnh l 30%. ng
thi thu c 12 spX vi gi bn cha thu l 20.100.000, li nhun nh
mc l 5%, trong gi vn c tnh CPNVLTT 80%, CPNCTT 15%,
CPSXC l 16%. Bit vt liu chnh tha ti xng l 2.000.000. VLC,
VLP b ngay t u quy trnh sn xut. Cc chi ph khc s dng theo mc
sn xut. nh gi SPDDCK theo CPNVLTT
Yu cu: Tnh gi thnh sn phm A
BI LM:(vt: 1.000)
Gi X l gi tr sn phm ph
Ta c : X +5%X = 20.100 X=19.143
80% CPNVLTT: 80% x 19.143 = 15.314,4
15% CPNCTT: 15% x 19.143 = 2.871,45
5% CPSXC: 5% x 19.143 = 957,15
DC =
x 40 = 54.671,4
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1. Chi ph sn xut d dang trong k: PXSC 2.400.000
2. Tp hp CPSX trong k nh sau:
PX in
Chi ph sn xut
Gi thc t NVL xut
dng
Gi thc t CCDC xut
dng
+ Loi phn b 1k
+ Loi phn b 2k
Tin lng phi tr
Khu hao TSC
Dch v mua ngoi
Chi ph khc bng tin
PX sa cha
Sx sn phm
Phc v ql
Sx sn phm
Phc v ql
6.750.000
225.000
11.700.000
337.000
450.000
675.000
1.125.000
1.350.000
-
450.000
2.250.000
450.000
265.000
2.250.000
-
450.000
3.825.000
427.000
387.000
PX sa cha
N TK621
6.750
6.750
11.700
C TK152
-Trang 122-
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11.700
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N TK622
N TK622
1.647
2.745
C TK334
1.350
C TK334
2.250
C TK338
297
C TK338
495
N TK627
N TK627
4.526,5
6.087,5
C TK 152
225
C TK 152
337
C TK153
675
C TK142
562,5
C TK142
337,5
C TK334
450
C TK334
450
C TK338
99
C TK338
99
C TK214
3.825
C TK214
2.250
C TK331
427
C TK331
450
C TK111
387
C TK111
265
Kt chuyn
N TK154
Kt chuyn
N TK154
12.923,5
20.532,5
C TK621
6.750
C TK621
11.700
C TK622
1.647
C TK622
2.745
C TK627
4.526,5
C TK627
6.087,5
Chi ph sn xut n v ca in =
N TK627
6.460,875
N TK641
3.876,525
N TK642
2.584,350
C TK154()
* 1.000 = 574,3/Kwh
12.923,50
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Chi ph sn xut n v ca SC =
*1.000 = 2.336ng/h
cng
N TK627
5.256
N TK641
14.716,8
N TK642
1.051,2
TK 154(SC)
SD: 2.400
6.460,875(627)
621) 11.700
621) 6.750
3.876,525(641)
622) 2.745
622)1.647
2.584,350(642)
SD: 0
20.532,5
627) 4.526,5
12.923,5
627) 6.087,5
12.923,5
SD:1.912,5
SD: 0
-Trang 124-
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5.256(627)
14.716,8(641)
1.051,2 (642)
20.484
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b.
=604 /kwh
=22.606/gi
Zttv(SC)=
cng
N TK627
6.795
N TK627
5.086,35
N TK641
4.077
N TK641
14.241,78
N TK642
2.718
N TK642
1.017,27
C TK154()
13.590
CTK154(SC) 20.345,4
TK 154(SC)
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S TK
TK 154()
SD: 0
621)
6.750
6.795(627)
SD: 2.400
915,525 (627)
621) 11.700
2.563,47 (641)
622) 2.745
4.077(641)
154)2.362,5 3.037,5(154)
622)
1.647
627)
4.526,5
154SC)
3.037,5
15.961
1.017,27(642)
627) 6.087,5
22.895
23.382,5
SD: 2.850
2.718 (642)
154SC)2.362,5
15.961
SD: 0
NVLTT
320.000
-
Pht sinh
NCTT
37.600
41.280
46.400
SXC
75.200
68.800
69.600
SP hon
thnh
100
90
75
Sn phm d dang
S lng
%
15
40
12
60
16
50
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Giai on 1: nh gi spdd cui k G1
621)320.000
DC (VLTT)=
* 15 = 41.739,13
622) 37.600
DC (NCTT)=
* 15*40% =
247.500(154II)
627) 75.200
432.800
384.676
2.128,302
DC (SXC)=
SD:
48.124,04
* 15*40% =
4.256,604
Tng DC = 48.124,04
Tng ZBTP1 = 0 + 432.800 48.124,04 = 384.676
Gi thnh n v BTP1 = 384.676/100=3.848,76
CPP/STK
Dc
Tng ZBTP1
Zv
Chuyn
G2
CPNVLTT
320.000
41.739,13
278.260,9
2.782,609
278.260,9
CPNCTT
37.600
2.128,302
35.471,7
354,717
35.471,7
CPSXC
75.200
4.256,604
70.943,4
709,434
70.943,4
Cng
432.800
48.124,04
384.676
3.848,76
384.676
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DC (VLTT)=
* 12 = 32.736,58
441.345,9(154III)
622) 41.280
627) 68.800
DC
(NCTT)=
*12+
494.756
*12*60
441.345,9
SD:
53.410,09
%
= 4.173,141 + 3.057,778 = 7.230,919
DC (SXC)=
*12+
*12*60%
CPP/STK
Dc
BTP H2
BTP1
G2
BTP1
G2
Tng Z
Zv
Chuyn
G3
CPNVLT
T
278.260,
9
32.736,5
8
245.524,
3
2.728,04
8
245.524,3
CPNCTT
35.471,7
41.280
4.173,14
1
3.057,77
8
69.520,7
8
772,4531
69.520,78
CPSXC
70.943,4
68.800
8.346,28
2
5.096,29
6
126.291,
8
1.403,24
2
126.291,
8
Cng
384.676
110.08
0
45.256
8.154,07
4
441.336,
9
4.903,84
3
441.336,
9
x 16 = 43.169,11
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DC (NCTT)=
* 16+
*16*50%
* 16+
*16*50%
Dc
TP
D
BTP2
Trong k
BTP2
Trong k
Tng Z
Zv
CPNVLTT
245.524,3
43.169,11
202.355,2
2.698,069
CPNCTT
69.520,78
46.400
12.223,43
4.472,289
99.225,06
1.323,001
CPSXC
126.291,8
69.600
22.205,16
6.708,434
166.978,2
2.226,376
Cng
441.336,9
116.000
77.597,7
11.180,72
468.559
6.247,447
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(VLTT)= 0
(NCTT)=
(SXC)=
Cpsx g1
Cpsx g2
Cpsx g3
Tng Z
Zv
CPNVLTT
203.390
203.390
2.712
CPNCTT
25.872
31.527
41.928
99.327
1.324
CPSXC
51.743
52.546
62.892
167.181
2.229
Cng
281.005
84.073
104.819
469.898
6.265
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