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CHNG I
C S L LUN v k ton
CHI PH SN XUT V TNH GI THNH SN PHM
TRONG DOANH NGHIP SN XUT
2. NHNG VN CHUNG V CHI PH SN XUT V TNH GI THNH SN PHM
1.1.2.2. Phn loi CPSX theo khon mc chi ph trong gi thnh sn phm.
Gi thnh ton
b ca sn
phm tiu th
Gi thnh
Chi ph
sn phm +
qun l
sn xut
doanh
Chi ph
+
tiu th
sn
nghip
phm
1.2.3. i tng tnh gi thnh sn phm
i tng tnh gi thnh l cc loi sn phm, cng vic lao v do
u k
ph sn xut d
Tng gi thnh sn phm
dang
k AC = AB + BD - CD hay:
Qua
s cui
ta thy:
Tng gi
thnh sn
phm hon
Chi
Chi ph sn
Chi ph sn
xut d
+ sinh trong k ( tr -
xut d
dang u
dang cui
thnh
k nghip vi mt
gim
ph)
kth s
Mi mt loi hnh doanh
lnhchi
vc
kinh doanh khc nhau
i vi nhng vt liu khi xut dng c lin quan trc tip n tng i tng
tp hp chi ph ring bit (phn xng, b phn sn xut hoc sn phm, loi sn
phm, lao v...) th hch ton trc tip cho i tng . Trng hp vt liu xut
dng c lin quan n nhiu i tng tp hp chi ph, khng th t chc hch ton
ring c th phi p dng phng php phn b gin tip phn b chi ph cho cc
i tng c lin quan. Tiu thc phn b thng c s dng l phn b theo nh
mc tiu hao, theo h s, theo trng lng, s lng sn phm... Cng thc phn b
nh sau:
Chi ph vt liu
phn b cho tng
i tng (hoc sn
phm)
T l
phn b
phn b ca tng
i tng
T l
phn
b
( hoc sn phm)
Tng chi ph vt liu cn phn b
Tiu thc phn b ca tt c cc i tng
=
* Ti khon s dng: TK 621 - Chi ph nguyn vt liu trc tip.
Kt cu c bn ca TK ny nh sau:
Bn N: Tp hp chi ph NVL xut dng trc tip cho ch to sn phm hay
thc hin cc lao v dch v.
Bn C:
+ Gi tr vt liu xut dng khng ht.
+ Kt chuyn chi ph vt liu trc tip.
TK 621 cui k khng c s d.
* Trnh t k ton chi ph nguyn vt liu trc tip
K ton chi ph NVL trc tip c th hin qua s 1.1_ph lc.
2.2.1.2. K ton chi ph nhn cng trc tip
Chi ph nhn cng trc tip l nhng khon tin phi tr cho cng nhn trc
tip sn xut sn phm hoc trc tip thc hin cc loi lao v, dch v gm: tin
lng chnh, tin lng ph, cc khon ph cp, tin trch BHXH, BHYT, KPC theo
s tin lng ca cng nhn sn xut.
* Ti khon s dng: TK 622 - Chi ph nhn cng trc tip.
Kt cu ca TK:
Bn N: +Tp hp chi ph nhn cng trc tip sn xut sn phm,
+Thc hin lao v, dch v.
Bn C: Kt chuyn CPNCTT vo ti khon tnh gi thnh.
NVL tn .k
NVL nhp
NVL tn kho
trong k
c.k
k
* Trnh t hch ton:
K ton chi ph nguyn vt liu trc tip c khi qut qua s : 1.5_ph
lc
2.2.2.2. K ton chi ph nhn cng trc tip
V chi ph nhn cng trc tip, ti khon s dng v cch tp hp chi ph trong
k ging nh phng php k khai thng xuyn. Cui k, tnh gi thnh sn
phm, lao v, dch v, k ton tin hnh kt chuyn chi ph nhn cng trc tip vo
TK 631 theo tng i tng:
N TK 631 - Tng hp chi ph nhn cng trc tip theo tng i tng
C TK 622 - K/c chi ph nhn cng trc tip theo tng i tng
2.2.2.3. K ton chi ph sn xut chung
Ton b chi ph sn xut chung c tp hp vo TK 627 v c chi tit theo
cc tiu khon tng ng v tng t nh doanh nghip p dng phng php k khai
thng xuyn. Sau s c phn b vo TK 631 - Gi thnh sn xut.
N TK 631 - Tng hp chi ph sn xut chung theo tng i tng
C TK 627 - Kt chuyn (hoc phn b) CPSXC theo tng i tng.
2.2.2.4. Tng hp chi ph sn xut
* Ti khon s dng: TK 631 - Gi thnh sn xut
Kt cu ca TK:
Bn N: Phn nh gi tr sn phm d dang u k v cc chi ph sn xut pht
sinh trong k lin quan ti ch to sn phm hay thc hin lao v, dch v.
Bn C: + Kt chuyn gi tr sn phm d dang cui k.
sn phm d
S lng
dang
thnh
Ton b gi
x
S lng sp
d dang
tr vt liu
chnh xut
dng
3.1.2. Xc nh gi trphm
sn phm d dang theo sn lng c tnh tng
ng
Da theo mc hon thnh v s lng sn phm d dang quy sn phm
d dang thnh sn phm hon thnh. Tiu chun quy i thng da vo gi cng
hoc tin lng nh mc. bo m tnh chnh xc ca vic nh gi, phng php
ny ch nn p dng tnh cc chi ph ch bin, cn cc chi ph nguyn vt liu chnh
phi xc nh theo s thc t dng.
S lng sn phm d dang
Gi tr vt liu
Ton b gi
c.k (khng quy i)
chnh nm trong =
x tr vt liu
S lng
S lng sp
sn phm d
chnh xut
+
thnh
dd khng
S
lng sn phmquy
d dang
Chi ph ch bin
phm
i
c.k quy i ra thnh
nm trong sp dd ( =
x
phm
S lng
S lng sp dd
theo tng loi)
+
thnh
quy i ra
dang
dng
Tng chi
ph ch
bin tng
phm
thnh phm
Gi tr NVL chnh
nm trong sn phm
50% chi ph
+
ch bin
d dang
3.1.4. Xc nh gi tr sn phm d dang theo chi ph nguyn vt liu trc tip
hoc theo chi ph trc tip
Theo phng php ny, trong gi tr sn phm d dang ch bao gm chi ph
nguyn vt liu trc tip hoc chi ph trc tip (nguyn vt liu v nhn cng trc tip)
m khng tnh n cc chi ph khc.
3.1.5. Xc nh gi tr sn phm d dang theo chi ph nh mc hoc k hoch
i vi cc doanh nghip xy dng c h thng nh mc v d ton chi
ph cho tng loi sn phm th doanh nghip c th p dng phng php nh gi sn
phm d dang theo chi ph sn xut nh mc.
Theo phng php ny, k ton cn c vo khi lng sn phm d dang, mc
hon thnh ca sn phm d dang tng cng on sn xut v nh mc tng
khon mc chi ph tng cng on sn xut tnh ra gi tr sn phm d dang theo
chi ph nh mc.
Ngoi ra trn thc t, ngi ta cn p dng cc phng php khc xc nh gi
tr sn phm d dang nh phng php thng k kinh nghim, phng php tnh theo
chi ph vt liu chnh v vt liu ph nm trong sn phm d dang...
3.2. Cc phng php tnh gi thnh sn phm
3.2.1. Phng php tnh gi thnh gin n
Theo phng php ny gi thnh sn phm tnh bng cch cn c trc tip vo
chi ph sn xut tp hp (theo tng i tng tp hp chi ph) trong k v gi tr sn
Gi tr sn
phm dd
phm
.k
Gi thnh n v sn
phm
Chi ph
pht sinh
Gi tr sn
-
phm dd
trong k
c.k
Tng gi thnh sn
=
phm
Khi lng sn phm hon
thnh
=
Gi thnh
n v
tiu chun
thc t nhm
ca sp
thnh ca
sp tng
sp gc
S lng sn phm gc
tng loi
loi
(gc)
T , da vo tng chi ph lin quan n gi thnh cc loi sn phm tp hp
tnh ra
githnh
thnh sn
phm gc v giGi
thnh
tng loi sn phm.
Gi
n
thnh
H s tnh gi
v thc t tng
loi sp
Gi thnh thc
t tng loi sp
n v sp gc
thnh ca tng
loi
S lng sp sx
Gi thnh n v
thc t ca tng
thc t ca
loi sp
tng loi sp
Gi thnh k
hoch hoc
t so vi chi ph k
sn phm tng
nh mc n
hoch hoc nh mc
loi
v thc t sp
ca tt c cc loi sp
tng loi
Gi tr
T l gia cp thc
t so vi cp k hoch =
hoc nh mc
ca tt c cc loi sp
spdd
.k
Tng cp
Gi tr
ca nhm
x
nhm sp
sp
nhm
100
Tng gi thnh k hoch hoc
sp
nh mc ca nhm sp
Gi tr
=
sn phm
chnh dd
Tng chi
+
ph sn
xut pht
Gi tr
-
sp
chnh
Gi tr
-
sn
phm
chnh
.k
sinh trong
dd c.k
ph
3.3. Vn dng cc phng php tnh gi thnh sn phm trong
k
mt s loi hnh doanh nghip ch yu
3.3.1. Doanh nghip sn xut theo n t hng
Vic tnh gi thnh trong cc doanh nghip ny ch tin hnh khi n t hng
hon thnh nn k tnh gi thnh khng nht tr vi k bo co. i vi nhng n t
hng n k bo co cha hon thnh th ton b chi ph tp hp c theo n
u coi l sn phm d dang cui k chuyn k sau. i vi nhng n t hng
hon thnh th tng chi ph tp hp c theo n chnh l tng gi thnh sn
phm ca n v v gi thnh n v s tnh bng cch ly tng gi thnh sn phm
ca n chia cho s lng sn phm trong n.
3.3.2. Doanh nghip sn xut phc tp theo kiu ch bin
lin tc
3.3.2.1.Phng php tnh gi thnh phn bc c tnh gi thnh bn thnh
phm
Phng n ny thng c p dng cc doanh nghip c yu cu hch ton
kinh t ni b cao hoc bn thnh phm sn xut cc bc c th dng lm thnh
phm bn ra ngoi. c im ca phng n ny l khi tp hp chi ph sn xut ca
cc giai on cng ngh, gi tr bn thnh phm ca cc bc trc chuyn sang bc
sau c tnh theo gi thnh thc t v c phn nh theo tng khon mc chi ph v
gi l kt chuyn tun t.
Trnh t tng hp chi ph sn xut v tnh gi thnh phn bc c tnh gi thnh bn
thnh phm (s 1.7_ph lc)
3.3.3.2.Phng php tnh gi thnh phn bc khng tnh gi thnh bn thnh
phm
Chng 2
Thc trng k ton chi ph sn xut v tnh gi thnh
sn phm ti x nghip chn nui v ch bin
thc n gia sc An khnh
1.Tng quan v XN chn nui v ch bin thc n gia sc an
khnh
Phng
Ti chnh
k ton
Phng
Phn xng
Phng
Kinh doanh
sn xut
K thut
Phng
Phng
trng
Kho
nguyn vt liu
Nguyn vt
Nguyn vt
liu qua
1.2.2.
Quy trnh sn xut v t chcliu
snkhng
xut kinh
nghin
qua
nghin
Qua my trn
doanh ca X nghip
o
nguyn
liu
1.2.2.1 Quy trnh sn
xutvt
ca
X nghip c th hin
qua s sau:
Qua my trn
o
nguyn vt liu
p vin
ng bao
Sn phm
vin
Nhp kho
K ton tng
hp, tin l
ng
K ton NVL
CCDC, tp hp chi
ph
K ton tiu
th sn
phm
Th qu
Chng t gc
S nht k c
bit
S nht k
chung
S, th k ton chi
tit
S ci
Bng cn i s
pht sinh
Chng t gc
Ghi ch:
Chi ph nhn cng trc tip: Bao gm ton b s tin lng v cc khon trch theo lng ca cng nhn trc tip sn
xut.
Chi ph sn xut chung: Cc chi ph pht sinh , cc chi ph
v in nc, in thoiphc v cho nhu cu ca X nghip ,
cc chi ph khc lin quan.
2.1.2. Phng php tp hp chi ph sn xut
Cng nh cc doanh nghip ch bin thc n gia sc khc,
sn phm ca X nghip l cc loi thnh phm v bn thnh
phm thc n gia sc. Phng thc sn xut ca X nghip cn
c vo tnh hnh tiu th sn phm v t hng ca cc i
l, k thut nh lnh sn xut kim phiu xut kho ni b giao
cho xung sn xut (mi sn phm c lnh sn xut ring), xng
sn xut tin hnh giao cho trng ca sn xut, cc ca sn xut
i lnh vt t ti cc kho ri tin hnh a vt liu vo my trn (
hoc nghin ), a vt liu vo sn xut, tin hnh ng bao
sn phm .
2.1.3 Trnh t k ton chi ph sn xut .
2.1.3.1. K ton chi ph NVLTT
2.1.3.1.1 c im NVL ca X nghip
Chi ph nguyn vt liu trc tip l khon chi v vt liu
thc t pht sinh ti ni sn xut dng trc tip cho vic ch
bin sn phm. Mi doanh nghip sn xut c c im quy
trnh cng ngh sn xut nn nhu cu v NVL cng khc nhau.
Trong nghnh sn xut thc n gia sc do c nhiu chng loi
thc n cho nhiu loai gia sc gia cm khc nhau nn NVL cng
rt a dng. NVL ch yu chim 87% trong tng gi thnh sn
phm l mt t l ln i vi cc doanh nghip sn xut. V
vy vic tp hp chnh xc, y , kp thi chi ph vt liu
c tm quan trng trong vic tnh gi thnh sn phm, ng
thi gp phn tm ra cc bin php s dng hp l tit kim
NVL t gim chi ph h gi thnh sn phm.
Do c im ca ngnh ch bin thc n gia sc nn
nguyn liu ch yu sn xut l cc sn phm nng sn c
Ngi bn
. Nguyn Vn
Tin
B Nguyn th
Thanh
B Lng Th
Hng
.
Tng cng
S lng
v
t
Tp
cht
n
gi
Thnh
tin
30.6
00
80.0
00
45.0
00
.
kg
13
%
15
%
14
%
.
5%
2.90
0
2.80
0
2.85
0
.
88.740.0
00
224.000.
000
128.250.
000
..
440.990
.000
kg
kg
.
7%
5%
..
Xc
Ch
nhn
k
ca k
thut
Ho n gi tr gia tng
Lin 2: Giao cho khch hng
Ngi bn: Cng ty ch bin XNK
a ch: s 6 Nguyn Cng Tr H Ni
H tn ngi mua hng: L ip
Tn n v: X nghip chn nui v ch bin thc an gia sc
An Khnh
Hnh thc thanh ton: chuyn khon
St
t
Tn hng ho,
dch v
Kh u
Bt c
VT
S lng
n gi
Thnh
kg
tin
30.000 2028,571 60.857.14
kg
4
3
4.000 6666.666 26.666.66
7
7
87.523.81
0
4.376.190
Tng tin thanh
ton:
91.900.000
S tin bng ch:
Nguyn liu
Ng ht
Ng mu
Ti SX N2002 kho
TA-F22
1m
7=6300
381
2667
0
0
0
0
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
Kh c
Sn
Cm m
Cm m vin
Cm go
Kh u CL
Xng mnh
Bt tht
Bt huyt
Bt c nht
C con nht
Bt
Mui
Mix PP4
Mix 404
Mix BS 113
Mix BS.01
Mix BS.03
CuS04
Salino.f
Men TN
M
R mt
Tng cng
Bao da 50kg
Bao da + nilon 25kg
0
80
50
50
100
160
0
10
10
15
0
5
4
0
30
0
0
0
0
0,6
0
3
1,5
900,1
V 2,5 ly
0
560
350
350
700
1120
0
70
70
105
0
35
28
0
210
0
0
0
0
4,2
0
21
10,5
6300,7
252
M vt t
BAO25
BOTCA
BOTDA
BOTHUYET
BOTTHIT
CAMMY
CAMVIEN
CGAO
KHODAUCL
MATCUC
Tn vt t
Bao 25kg
Bt c
Bt
Bt huyt
Bt thit
Cm m
Cm m vin
Cm go
Kh u CL
Mt cc
vt
Ci
kg
kg
kg
kg
kg
kg
kg
kg
kg
S lng
Gi tr
1 116
2 949 738
465
5 047 566
120
21 997
359
2 941 122
430
1 928 677
1 795
4 769 709
1 200
2 800 001
700
1 426 993
5 030 20 321 464
21
151 244
10 463
11
12
13
14
15
16
17
18
MIX404
MO
MUOI
NGOHAT01
NILON25
RIMAT
SALINOMYCIN
SAN002
Mix 404
M V
Mui
Ng ht
Nilon 25kg
R mt
Salinomycin
Sn nghin
kg
kg
kg
kg
Ci
kg
kg
kg
916
469
118.5
703 782
121.2
133 199
14 006 41 227 757
1 116
552 340
40.5
74 415
18.6
885 714
2 580
5 516 446
101 915
Tng cng
30 152.8
633
Stt
S lng
27 750
23 525
Chi ph
101 915 633
72 206 209
3 F30
4 N001
5 N002
6 N0151
7 N1001
8 N1002
9 N1003
10 N102
11 N113
12 N120
13 N151S
14 N2001
15 N2002
16 N2003
17 N2004
18 N3001
19 N3004
20 N3005
21 N34
22 N35
23 N555
HHF30
DDN001
DDN002
DDN151
HHN1001
HHN1002
HHN1003
DDN102
DDN113
DDN120
DDN151S
HHN2001
HHN2002
HHN2003
HHN2004
HHN3001
HHN3004
HHN3005
HHN34
HHN35
DD N555
.
525
68 963 366
596
21 869 759
477
69 242 624
057
4 694 450
200
44 661 023
380
5 396 785
550
248 722 159
409
7 176 181
911
26 534 649
067
4 647 680
820
19 151 958
950
25 176 947
475
18 838 625
525
103 664 791
700
11 154 896
325
79 532 675
375
42 082 040
075
110 206 718
247
8 086 877
756
2 508 971
2 820
16 762 520
..
..
332
Tng cng
084
1.455.734.767
Gi thnh vt liu xut kho c tnh theo gi bnh qun
gia quyn:
Gi
nguyn
vt liu
xut kho
152
23
4
12
1
11
1
74
1
4
1
2
6
5
32
3
16
14
39
2
Gi tr nguyn vt liu tn u k +
Gi tr nguyn vt liu nhp trong k
K/c CP NVL TT
tttttttttttTTTTt
tTTtrctip
M vt t
BONG
CANGHIEN
F22
F28
F30
MENXN
MIXBS01
MIXBSO2
SAN002
Tng s
Tn vt t
Bng ng
Cc con nghin
HHF22
HHF28
HHF30
Men x nghip
Mix BS01
Mix BS02
Sn nghin
vt
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
S lng
4 700
4 608
27 750
23 525
23 525
600
1 860
180
42 600
397.165
nh
mc
Thc
hin
3600
5700
6300
9000
k ton
3900
156
5700
228
6275
251
5650
226
m s chi tit ti khon
622, ghi:
N TK 622
C TK 334 - Tin lng phi tr
N TK 622
C TK 3383 - BHXH phi tr.
Bao25
kg
Ghi
ch
Chng 3:
PHng hng v gii php hon thin cng tc hch
ton chi ph sn xut v tnh gi thnh sn phm ti
x nghip chn nui & TAGS An Khnh
1 nh gi khi qut v thc trng hch ton ti X nghip
nhp
KT LUN
K ton chi ph sn xut v tnh gi thnh sn phm l mt b phn quan
trng trong ton b cng trnh hch ton k ton ca mi doanh nghip. Nhng
thng tin v chi ph sn xut v gi thnh sn phm chnh l biu hin cho tnh
hiu qu trong hot ng sn xut kinh doanh ca doanh nghip. c th p
ng tt hn nhu cu ngy cng cao ca thng tin k ton i hi cng tc k
ton chi ph sn xut v tnh gi thnh sn phm cn phi c b sung v hon
thin thng xuyn.
Trong qu trnh thc tp em i su tm hiu thc trng hch ton chi
ph sn xut v tnh gi thnh sn phm ti X nghip chn nui v ch bin thc
n gia sc An Khnh. Vn dng nhng l lun c hc ti trng i hc v
trn c s thc t vn dng ti X nghip em mnh dn trnh by mt s kin
ngh trong vic hon thin hch ton chi ph sn xut v tnh gi thnh sn phm
ti X nghip chn nui v ch bin thc n gia sc An Khnh.
Mc d c nhiu c gng nhng do trnh cng nh nhn thc cn hn
ch nn trong lun vn tt nghip ny khng trnh khi nhng sai st, hn ch
nht nh. Em rt mong nhn c s ng gp, ch bo ca cc thy c gio,
ban lnh o cng ton th cc c ch phng ti chnh - k ton nhn thc
ca em v vn ny c hon thin hn.
Mt ln na em xin chn thnh cm n c gio PGS -TS H c Tr v
cn b nhn vin trong phng k ton ti v ti X nghip chn nui v ch bin
thc n gia sc An khnh tn tnh gip em hon thnh lun vn tt nghip
ny.
Em xin chn thnh cm n !
H Ni, ngy 22 thng 8 nm 2006
Sinh vin
L Thu Ho
MC LC
LI M U
1.1.
Khi
nim
phn
loi
chi
ph
sn
xut....................................................................1
1.1.1. Khi nim chi ph sn xut.......................................................................... 1
1.1.2. Phn loi chi ph sn xut............................................................................. 1
1.1.3. i tng k ton chi ph sn xut................................................................2
1.2.
Khi
nim
phn
loi
gi
thnh
sn
phm..............................................................3
1.2.1. Khi nim gi thnh sn phm......................................................................3
1.2.2. Phn loi gi thnh sn phm........................................................................3
1.2.3.
i
tng
tnh
gi
thnh
sn
phm.........................................................................4
1.3. Mi quan h gia chi ph sn xut v gi thnh sn phm 4
2. K TON CHI PH SN XUT........................................................................... 5
2.1.
Phng
php
ton
chi
ph
sn
ph
sn
xut........................................................................5
2.2.
Trnh
ton
chi
xut.................................................................................5
2.2.1. K
xuyn................5
2.2.2. K ton chi ph sn xut theo phng php kim k nh k..........................8
3. KIM K NH GI SN PHM D DANG CUI
K................................................................9
3.1.
Kim
nh
gi
k............................................................9
sn
phm
dang
cui
15
1.1. S ra i v pht trin ca XN chn nui v ch
bin
thc
gia
sc
An
Khnh: ..........................................................................
.........................................15
Quy
trnh
sn
xut
ca
nghip .............................................................18
1.2.2.2 T chc sn xut kinh doanh
.19
1.3.T
chc
my
ton
cng
tc
ton.................................................19
1.3.1.
chc
my
tc
php
ton...19
1.3.2.
chc
cng
ton.20
1.3.2.1.
Ch
phng
ton.............................................................20
1.3.2.2.S
ton
trnh
ghi
to..........................................................21
2. THC TRNG K TON CHI PH SN XUT V TNH GI THNH SN PHM
TI X NGHIP CHN NUI V CH BIN THC N GIA SC AN
KHNH...........................23
2.1.
ton
chi
ph
sn
xut .............................................................................
23
2.1.1. c im chi ph sn xut v phn loi chi ph sn
xut.........................23
2.1.2. Phng php tp hp chi ph sn
xut.....................................................23
2.1.3
Trnh
ton
chi
ph
sn
xut ............................................................23
2.1.3.1.
ton
chi
ph
NVLTT............................................................................23
2.1.3.1.1
im
NVL
ca
nghip ..............................................................23
2.1.3.1.2
Trnh
hch
ton.................................................................................24
2.1.3.2.
ton
chi
ph
nhn
cng
trc
sn
xut
tip...........................................................29
2.1.3.3.
ton
chi
ph
chung.................................................................31
2.1.3.4. K ton tp hp chi ph sn xut v nh gi sn
phm d dang............32
Chng 3:PHng hng v gii php hon thin cng tc hch
ton chi ph sn xut v tnh gi thnh sn phm ti x nghip
chn nui & TAGS An Khnh................................................33
1.NH GI QUT V THC TRNG HCH TON TI X NGHIP....................33
1.1.
Nhng
im..........................................................................................
................33
1.2
Nhng
hn
ch...............................................................................
.................34
2. MT S KIN NGH NHM HON THIN CNG TC HCH TON CHO PH
VTNH GI THNH SN PHM TAI X NGHIP CHN NUI V CH BIN
THC
GIA
SC
AN
KHNH............................................................................................35
2.1.
vi
vic
chc
lun
chuyn
chng
t...................................................35
2.2.
vi
cng
tc
hch
ton
xut..................................................35
chi
ph
sn
tip..........................36
2.2.2
.i
vi
cng
tc
hch
ton
tin
l-
ng36
2.2.3.
vi
chi
chung36
KT LUN
ph
sn
xut
TK 622
TK 154
Tin lng v ph cp
phi tr cng nhn
TK 338
vin
Cc khon ng gp
theo t l vi lng
TK 335
cng nhn
Kt chuyn chi ph
nhn cng trc tip
TK 334, 338
TK 111, 112,
152...
Cc khon thu hi ghi
gim chi ph sn xut
chung
TK 152, 153
Chi ph vt liu, dng
c
TK 154
Phn b (hoc kt
TK 242, 335
Chi ph theo d ton
TK 632
TK 214
Chi ph khu hao TSC
TK 331, 111,
112
Cc chi ph sn xut
Kt chuyn CP sxc c
nh (khng phn
b) vo gi vn
TK 1331
TK 152,
111,...
TK 154
TK 621
DKxxx
TK 155, 152
TK 622
Nhp kho
TK 157
Gi thnh
TK 627
Gi bn
thc t
TK 632
Chi ph sn xut
chung
Tiu th
TK 611
Gi tr vt liu
tng trong k
TK 621
TK 631
Gi tr NVL
Kt chuyn chi
ch to sn
ph NVL trc
phm
tip
TK 151, 152
S 1.6: K ton tng hp chi ph sn xut sn phm theo phng php KKK
Gi tr sp dd u
k
TK 621
TK 154
TK 631
Chi ph nguyn vt
liu trc tip
Gi tr sn phm d dang
cui k
TK 632
TK 622
Chi ph nhn cng
trc tip
TK 627
Chi ph sxc k/c hoc
phn b cho cc i t
ng tnh gi
Nguyn liu
TA-N1003
1m
8=56
TA-N3005
1m
00
1
2
3
4
5
6
7
8
9
1
-N9999
5=45
1m
00
Tng
4=140
17=115
02
420
8
0
20
70
50
88
10
0
10
3360
64
0
160
560
400
704
80
0
0
0
25
0
170
180
80
0
0
24,4
24,6
1790
0
125
0
850
900
400
0
0
121,5
0
7
0
29
0
0
240
30
7
0
116
0
0
960
120
28
0
5150
92
125
276
1410
1300
2064
200
28
201,5
0
1 Bt
3.6
123
123
1
1 Mui
18
24
42
2
1 Mix PP4
30
10
40
40
3
1 Mix 405
150
4
1 Mix BS 01
10
40
40
5
1 Mix BS.111
20
160
160
6
1 Mix BS.221
7
1 C 04
0,7
2,8
2,8
8
1 Men TN
12
12
9
2 M
24
15
32
71
0
2 Mt n
1,5
7,5
15,5
700
5600
900
4500
350,7
1402,
11502,
8
0
8
2
Ng ht
Ng mu
Kh c
Bt tht
Sn
Cm go CL
Kh u CL
Bt c nht
Bt huyt
Xng mnh
0
28
150
1
Tng cng
Thm 518 cho
p vin
Bao da +
nilon 5kg
Bao da 50kg
Bao nilon25kg
0
M 2,2 ly
224
0
V 3,5 ly
F30=8
180
0
56
0
Trng ca
K ton
Th kho
K thut
0
460
Hn hp bt
p vin
Thc n t NL ra
vin
Thc n t bt ra
vin
C nghin
Sn nghin
Ng mu
Ng nghin
10
Thc n ti ch
4
5
VT
/t
n
/t
n
/t
n
/t
n
/t
n
/t
n
/t
n
/t
n
/t
n
/t
X
nghi
p
48,76
7
4,383
16,37
3
262,6
5
16,37
3
7,3
Than
h
Vit
Bn Hope
h
104,
3
RinC
o
Hng Hng
Cng Long
Vin
Dng
14,5
72
18,4
75
7,94
4
19,3
83
4,22
5
4,9
Tng
s
n
gi
Thnh
tin
167,6
39
4,383
45.50
0
45.50
0
28.60
0
37.00
0
29.90
0
84.00
0
36.40
0
35.00
0
22.00
0
20.00
7.627.57
5
199.427
16,37
3
281,1
25
52,72
7
7,3
42,6
42,6
1,998
1,998
1,035
1,035
3,182
0,64
3,829
468.268
10.401.6
25
1.576.53
7
613.200
1.550.64
0
69.930
22.770
76.580
11
Mix
12
13
Cng sa my
14
Cng v sinh
15
Cng n bng
Thng D
Th
Nng
16
Ph cp c hi
Tng cng
n
/t
n
/c
ng
/c
ng
/c
ng
7
4.26
4,26
21
20
13
24
/c
ng
/c
ng
/c
ng
/c
ng
8
8
8
11
0
54.60
0
30.00
0
30.00
0
25.00
0
30.00
0
30.00
0
30.00
0
30.00
0
2.000
232.590
630.000
600.000
325.000
720.000
240.000
240.000
240.000
22.000
25.136.
147
VT
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
Thng 6/2006
T
T
H & tn
Bc lng
37
0
Lng thi
gian ngh
vic ngng
vic hng
100%
S
S
cn
tin
g
8.684.
112
641
15 1.002.2
73
1.253.0
Lng sn
phm
S
SP
S
tin
Kinh doanh-
9.264.
Vt t
ng Tin
500
1.470.0
Thnh
L Hong
00
1.253.0
Hip
Phm nh
00
1.578.5
Hiu
Nguyn Th
00
1.347.5
Bnh
Nguyn Th
00
1.361.5
123.7
Hoa
Nguyn Th
00
891.00
H
Mnh Ln
0
822.50
0
14
485.3
22
L, php
S
cn
g
7
7
S
tin
467.7
27
467.7
Bm
nc
cn
g
gim
st
cn
0
Ph
cp
thuc
qu lng
Ph
cp
khc
n ca
70.00
70.0
488.0
10.265
00
70.0
00
60.00
.678
1.600.0
00
0
88.00
00
1.341.0
00
1.578.5
27
0
Tng
s
Cc
kho
n
phi
khu
tr
6%
BH
292.1
10
75.18
S
tin
9.973.
568
1.600.
000
1.265.
00
1.578.0
0
0
00
1.347.5
00
1.347.5
22
00
1.361.5
70.00
88.00
00
1.643.2
81.69
500
1.561.
73
74.45
00
819.00
22
0
88.00
73
918.45
0
49.14
583
932.31
5
0
19
0
710.34
0
76.00
5
786.34
0
49.35
5
136.99
K 2 c
lnh
820
1.578.
500
1.347.
K
nh
n
ng Ninh
621.50
10,
287.1
Hin
Xng sn xut
0
1.631.
3
0
09
0
Nguyn Th
000
1.361.5
Huy
00
22
612.50
22
0
1.631.
10
000
250.00
0
88.00
987.60
36.75
950.85
0
88.00
9
1.919.
0
97.86
9
1.821.
000
250.00
0
0
140
250.00
200.0
00
Tn ti sn
S
th
Ngy
tnh KH
S
kKH
300
10 381
828175
3 374 782
578
288 045 000
Gi tr KH
trong k
62 081
686
11 249
275
960 150
Gi tr KH
lu k
3 772 869
086
935 442
593
28 797 169
Gi tr cn
li
6 608 959
089
2 439 339
985
259 247 831
300
513 663
19 262234
300
92 513 000
308 377
9 248 552
83 264 448
300
28 972 000
96 573
965 731
28 006 269
300
1 589 422
47 682 696
300
2 621 113
80 359 734
300
981 840
51 546 520
120
7 007 045
597
15 000 000
01/09/200
5
1010/200
3
01/09/200
5
01/09/200
5
01/01/200
2
01/01/200
2
01/01/200
1
My mc thit b
16 Cn cu Ba lan
01/01/199
Nguyn gi
50 832
411
2 837 426
493
15 000 000
4 169 619
104
1
01/01/200
2
17 ng dy 0.4
120
96 544 651
804 539
36 622 495
59 922 156
..
Lun vn tt nghip
Khoa K ton
ST
T
1
2
3
679
7 979 052
321
8 603 470
747
766
6 24 418
426
0
7.83
535 499
114
88 919
312
-10 649
890
7.48
10
Li nhun gp v BH
v c/c DV(20=10-11)
Doanh thu hot ng
ti chnh
20
Chi ph ti chnh
22
23
-trong :chi ph li
vay
Chi ph bn hng
Chi ph qun l
doanh nghip
25
10
30
11
Li nhun thun t
hot ng kinh
doanh
Thu nhp khc
31
2 432 668
911
1 622 854
318
-809 814
593
12
Chi ph khc
32
2 315 661
900
1 598 372
225
-171 289
675
13
Li nhun
khc(40=31-32)
40
117 007
011
24 482 093
-92 524
918
14
Tng li nhun k
ton trc
thu(50=30+40)
Chi ph thu TNDN
hin hnh
50
77 202
526
33.3
0
30.9
6
79.0
8
20.8
2
21 616
707
28.9
2
4
5
6
15
11
21
24
51
7 156 906
7 692
644
822 145 911 064
677
11 226 312
576
405
758
989
422
6 053 000
-6 053
000
-6 104
782
-79 300
330
169 727
444
74 731 904
96 348 611
108.
16
94.8
7
-100
3.5
15.7
6
113.
23
Lun vn tt nghip
Khoa K ton
16
60
55 585
819
28.9
2
Lun vn tt nghip
Khoa K ton
16
VT
Tng s
/tn
/tn
/tn
167,639
4,383
16,373
45.500
45.500
28.600
7.627.575
199.427
468.268
/tn
/tn
281,125
52,727
37.000
29.900
10.401.625
1.576.537
/tn
/tn
/tn
/tn
/tn
/tn
/cng
/cng
/cng
7,3
42,6
1,998
1,035
3,829
4,26
21
20
13
24
8
8
8
11
84.000
36.400
35.000
22.000
20.000
54.600
30.000
30.000
25.000
30.000
30.000
30.000
30.000
2.000
613.200
1.550.640
69.930
22.770
76.580
232.590
630.000
600.000
325.000
720.000
240.000
240.000
240.000
22.000
25.136.147
/cng
/cng
/cng
/cng
3
n gi
Thnh tin
Lun vn tt nghip
Khoa K ton
Thng 6/2006
T
T
H & tn
Bc lng
37
0
Lng thi
gian ngh
vic ngng
vic hng
100%
S
S
cn
tin
g
8.684.
112
641
15 1.002.2
73
1.253.0
Lng sn
phm
S
SP
S
tin
Kinh doanh-
9.264.
Vt t
ng Tin
500
1.470.0
Thnh
L Hong
00
1.253.0
Hip
Phm nh
00
1.578.5
Hiu
Nguyn Th
00
1.347.5
Bnh
Nguyn Th
00
1.361.5
123.7
Hoa
Nguyn Th
00
891.00
H
Mnh Ln
0
822.50
14
485.3
22
L, php
S
cn
g
7
7
S
tin
467.7
27
467.7
Bm
nc
cn
g
gim
st
cn
0
Ph
cp
thuc
qu lng
Ph
cp
khc
n ca
70.00
70.0
488.0
10.265
00
70.0
00
60.00
.678
1.600.0
00
0
88.00
00
1.341.0
00
1.578.5
27
0
Tng
s
Cc
kho
n
phi
khu
tr
6%
BH
292.1
10
75.18
S
tin
9.973.
568
1.600.
000
1.265.
00
1.578.0
0
0
00
1.347.5
00
1.347.5
22
00
1.361.5
70.00
88.00
00
1.643.2
81.69
500
1.561.
73
74.45
00
819.00
22
0
88.00
73
918.45
0
49.14
583
932.31
5
0
19
0
710.34
0
76.00
5
786.34
0
49.35
5
136.99
K 2 c
lnh
820
1.578.
500
1.347.
K
nh
n
Lun vn tt nghip
Khoa K ton
ng Ninh
0
621.50
10,
287.1
22
1
612.50
Hin
Xng sn xut
0
1.631.
3
0
09
0
22
0
1.631.
Nguyn Th
000
1.361.5
10
000
250.00
Huy
00
0
0
200.0
00
0
88.00
1
987.60
0
36.75
1
950.85
0
88.00
9
1.919.
0
97.86
9
1.821.
000
250.00
0
0
140
250.00
Lun vn tt nghip
Khoa K ton
S 1.7: Trnh t tng hp chi ph sn xut v tnh gi thnh phn bc c tnh gi thnh bn thnh phm
Lun vn tt nghip
Khoa K ton
Chi ph
Chi ph
nguyn
vt liu
Gi tr
ch bin bc 1
sn phm =
d dang b
chnh
Chi ph
ch bin bc 2
Gi tr
sn phm =
d dang b
Gi thnh
bn thnh +
phm bc
c 1
Gi thnh
Chi ph
bn thnh +
phm bc +
c 2
Gi tr sn
Gi thnh
ch bin bc 3
Chi
Gi tr
Tng gi
ph
- sn phm =
thnh
ch
d dang b
thnh
bin b
c n
phm
c n
S 1.8: Trnh t tp hp chi ph sn xut v tnh gi thnh phn bc khng tnh gi thnh bn thnh phm
Lun vn tt nghip
Khoa K ton
Tng
thnh phm
gi
thn
h sn
phm
hon
thn