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Phân Lo I Chi Phí: Chương 2
Phân Lo I Chi Phí: Chương 2
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Mục tiêu 1
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Lương của nhân viên giám sát phân xưởng là chi phí gián tiếp
đối với từng sản phẩm
a. Đúng
b. Sai
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Chi phí trực tiếp là chi phí có thể theo dõi một cách dễ dàng cho
từng đối tượng chiu phí
a. Đúng
b. Sai
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Một loại phí có thể là chi phí trực tiếp hoặc chi phí gián tiếp. Sự
phân loại này có thể thay đổi nếu đối tượng chịu chi phí thay
đổi
a. Đúng
b. Sai
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Mục tiêu 2
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distribution permitted without the prior written consent of McGraw-Hill Education.
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distribution permitted without the prior written consent of McGraw-Hill Education.
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distribution permitted without the prior written consent of McGraw-Hill Education.
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Chỉ những chi phí gián tiếp liên quan đến hoạt
động của nhà máy mới nằm trong chi phí sản xuất
chung.
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Tiền lương trả cho nhân viên giám sát tại phân xưởng sản xuất
thì được phân loại là chi phí sản xuất chung
a. Đúng
b. Sai
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Tổng tất cả chi phí sản xuất ngoại trừ nguyên vật liệu trực tiếp và
nhân công trực tiếp gọi là chi phí sản xuất chung.
a. Đúng
b. Sai
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Chi phí chuyển đổi là tổng của chi phí nhân công trực tiếp và chi
phí sản xuất chung
a. Đúng
b. Sai
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Chi phí chính là tổng của chi phí nguyên vật liệu trực tiếp và chi
phí nhân công trực tiếp
a. Đúng
b. Sai
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a. Đúng
b. Sai
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distribution permitted without the prior written consent of McGraw-Hill Education.
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Chi phí phát sinh liên Tất cả chi phí liên quan
quan đến đảm bảo đơn đến quản lý và điều
hàng và phân phối sản hành DN, chi phí văn
phẩm. Chi phí bán hàng phòng phẩm. CPQLDN
có thể là chi phí gián có thể là chi phí trực
tiếp hoặc trực tiếp. tiếp hoặc gián tiếp.
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Tóm lại
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Mục tiêu 3
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distribution permitted without the prior written consent of McGraw-Hill Education.
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bán
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distribution permitted without the prior written consent of McGraw-Hill Education.
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distribution permitted without the prior written consent of McGraw-Hill Education.
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distribution permitted without the prior written consent of McGraw-Hill Education.
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distribution permitted without the prior written consent of McGraw-Hill Education.
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Mục tiêu 4
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distribution permitted without the prior written consent of McGraw-Hill Education.
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distribution permitted without the prior written consent of McGraw-Hill Education.
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distribution permitted without the prior written consent of McGraw-Hill Education.
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Số Km Số giờ
lái xe lao động
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Định phí
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distribution permitted without the prior written consent of McGraw-Hill Education.
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hợp.
quan
Theo kế toán: gần như là
đường thẳng (biến phí đơn
vị không đổi)
Phạm vi phù hợp của hoạt động liên quan đến định phí
cũng như biến. Ví dụ, giá định tiền thuê văn phòng là
240.000.000 đồng 1 năm với phạm vi 40 mét vuông.
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720
Chi phí (triệu đồng)
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So sánh phân loại chi phí nhằm mục đích
dự báo ứng xử của chi phí
Khi mức độ hoạt động tăng (giảm) trong phạm vi phù hợp
9/6/2020 44
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Y
Tổng cp tiện ích
Y = a + bX
Y = 4.000 + (3 × 2,000)
Y = 10.000 ngàn đồng
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Vaán ñeà :
Xaùc ñònh thaønh phaàn cuûa noù nhö theá naøo ?
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Möùc khoái
Chi phí Toång chi
löôïng cao x bieán phí
= -
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Mục tiêu 5
©McGraw-Hill
©McGraw-Hill Education.
Education.
All All
rights
rights
reserved.
reserved.
Authorized
Authorized
only
only
for for
instructor
instructor
useuse
in the
in the
classroom.
classroom.
No No
reproduction
reproduction
or
further
or further
distribution
distribution
permitted
permitted
withoutwithout
the prior
the written
prior written
consent
consent
of McGraw-Hill
of McGraw-Hill
Education.
Education.
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or further distribution permitted without the prior written consent of McGraw-Hill Education.
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Giả định xe máy của bạn có thể được bán với giá
bán trên thị trường là 10.000.000 đồng. Vậy đây
có phải là chi phí chìm không ?
A. Có, Nó là chi phí chìm .
B. Không, Nó không phải là chi phí chìm.
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Mục tiêu 6
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Tóm tắt
1. Phân bổ chi phí cho các đối tượng chịu phí:
trực tiếp, gián tiếp
2. Hoạch toán chi phí trong các doanh nghiệp
sản xuất: cp sản xuất (NVLTT, CNTT, SXC)
và cp ngoài sx (cp bán hàng và qldn, cp
thời kỳ)
3. Lập báo cáo tài chính: cp sản phẩm và cp
thời kỳ; biến phí và định phí
4. Dự đoán sự thay đổi của chi phí khi mức độ
hoạt động thay đổi: biến phí, định phí ,hỗn
hợp
5. Đưa ra quyết định: khác biệt, chìm, cơ hội
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