DÖÏ TOAÙN TIEÂU THUÏ SAÛN PHAÅM

Naêm N+1

Quyù
Chæ tieâu
1 2 3 4
- Khoái löôïng saûn phaåm tieâu thuï (SP) 22,000 25,000 28,000 26,000
- Ñôn giaù (1.000ñ/SP) 150 150 150 150
- Toång doanh thu (1.000 ñ) 3,300,000 3,750,000 4,200,000 3,900,000
SOÁ TIEÀN THU ÑÖÔÏC QUA CAÙC QUYÙ (1.000ñ)
- Phaûi thu kyø tröôùc chuyeån sang 325,000 1,320,000 2,011,500 2,287,650
- Tieàn thu ñöôïc quyù 1 2,305,000
- Tieàn thu ñöôïc quyù 2 808,500 2,250,000
- Tieàn thu ñöôïc quyù 3 485,100 918,750 2,520,000
- Tieàn thu ñöôïc quyù 4 551,250 1,029,000 2,340,000
Toång coäng soá tieàn thu ñöôïc 3,598,600 3,720,000 3,549,000 2,340,000

Soá coøn phaûi thu cuoái kyø = 2,267,400

Trong ñoù: Döï phoøng phaûi thu khoù ñoøi = 2% x 40% x 15.150.000 121,200
Caû naêm

101,000
150
15,150,000

2,305,000
3,058,500
3,923,850
3,920,250
13,207,600
 DÖÏ TOAÙN SAÛN XUAÁT
Naêm N + 1

Quyù
Chæ tieâu
1 2 3 4
- Khoái löôïng saûn phaåm tieâu thuï keá hoïach (SP) 22,000 25,000 28,000 26,000
- Toàn kho cuoái kyø (SP) 5,000 5,600 5,200 5,200
- Toång soá yeâu caàu (SP) 27,000 30,600 33,200 31,200
- Toàn kho thaønh phaåm ñaàu kyø (SP) 2,000 5,000 5,600 5,200
- Khoái löôïng saûn phaåm caàn saûn xuaát ra (SP) 25,000 25,600 27,600 26,000
Caû
naêm
101,000

104,200
 DÖÏ TOAÙN MUA NGUYEÂN VAÄT LIEÄU
Naêm N + 1

Quyù
Chæ tieâu
1 2 3 4
- Khoái löôïng saûn phaåm caàn saûn xuaát ra (SP) 25,000 25,600 27,600 26,000
- Khoái löôïng nguyeân vaät lieäu söû duïng trong kyø
62,500 64,000 69,000 65,000
(kg)
- Toàn kho cuoái kyø (kg) 6,400 6,900 6,500 6,000
- Toång soá yeâu caàu (kg) 68,900 70,900 75,500 71,000
- Toàn kho ñaàu kyø (kg) 5,000 6,400 6,900 6,500
- Khoái löôïng nguyeân vaät lieäu caàn mua (kg) 63,900 64,500 68,600 64,500
SOÁ TIEÀN DÖÏ KIEÁN CHI RA QUA CAÙC QUYÙ
- Giaù trò haøng mua trong kyø (1.000ñ) 869,040 877,200 932,960 877,200
- Khoûan nôï ngöôøi baùn ñaàu kyø chuyeån sang
120,009 260,712 263,160 279,888
(1.000ñ)
- Chi mua quyù 1 728,337
- Chi mua quyù 2 260,712 614,040
- Chi mua quyù 3 263,160 653,072
- Chi mua quyù 4 279,888 614,040
Toång chi 989,049 877,200 932,960 614,040

Soá coøn phaûi traû cuoái kyø = 877.200 x 30% = 263,160

U

Caû naêm

104,200

260,500

261,500

3,556,400

728,337
874,752
916,232
893,928
3,413,249
 DÖÏ TOAÙN CHI PHÍ NGUYEÂN VAÄT LIEÄU TRÖÏC TIEÁP
NAÊM N + 1

Quyù
Chæ tieâu
1 2 3 4
- Khoái löôïng saûn phaåm caàn saûn xuaát (SP) 25,000 25,600 27,600 26,000
- Khoái löôïng nguyeân vaät lieäu söû duïng trong kyø
62,500 64,000 69,000 65,000
(kg)
- Giaù trò NVL xuaát kho (1.000ñ) 850,970 870,400 938,400 884,000
RÖÏC TIEÁP

Caû naêm

104,200
260,500
3,543,770
 DÖÏ TOAÙN CHI PHÍ NHAÂN COÂNG TRÖÏC TIEÁP
NAÊM N+1

Quyù
Chæ tieâu
1 2 3 4
- Khoái löôïng saûn phaåm caàn saûn xuaát (SP) 25,000 25,600 27,600 26,000
- Ñònh möùc löôïng thôøi gian LÑ tröïc tieáp
3 3 3 3
(giôø)
- Ñònh möùc giaù thôøi gian LÑ tröïc tieáp
13.09 13.09 13.09 13.09
(1.000ñ)

- Chi phí nhaân coâng tröïc tieáp 1 SP (1.000ñ/SP) 39.27 39.27 39.27 39.27

- Toång chi phí nhaân coâng tröïc tieáp (1.000ñ) 981,750 1,005,312 1,083,852 1,021,020

10,000
1,000
11,000
2,090
13,090
IEÁP

Caû
naêm
104,200

13.09

39.27

4,091,934
 DÖÏ TOAÙN CHI PHÍ SAÛN XUAÁT CHUNG
NAÊM N+1

Quyù
Chæ tieâu
1 2 3 4
- Khoái löôïng saûn phaåm caàn saûn xuaát (SP) 25,000 25,600 27,600 26,000
- Bieán phí SXC 1 saûn phaåm (1.000ñ/SP) 14.662 14.654 14.654 14.654
- Bieán phí saûn xuaát chung (1.000ñ) 366,544 375,142.4 404,450.4 381,004
- Ñònh phí saûn xuaát chung (1.000ñ) 69,750 69,750 69,750 69,750
- Toång chi phí saûn xuaát chung (1.000ñ) 436,294 444,892.4 474,200.4 450,754
NG

Caû naêm

104,200

1,527,140.8
279,000
1,806,140.8
 DÖÏ TOAÙN TOÀN KHO THAØNH PHAÅM CUOÁI KYØ
NAÊM N+1

Quyù
Chæ tieâu
1 2 3 4
- Saûn löôïng saûn phaåm saûn xuaát (SP) 25,000 25,600 27,600 26,000
- Chi phí nguyeân vaät lieäu tröïc tieáp
850,970 870,400 938,400 884,000
(1.000ñ)
- Chi phí nhaân coâng tröïc tieáp (1.000ñ) 981,750 1,005,312 1,083,852 1,021,020
- Chi phí saûn xuaát chung (1.000ñ) 436,294 444,892.4 474,200.4 450,754
Toång chi phí saûn xuaát 2,269,014 2,320,604.4 2,496,452.4 2,355,774
- Giaù thaønh ñôn vò 1 saûn phaåm 90.76 90.65 90.45 90.61
- Soá löôïng thaønh phaåm toàn kho cuoái kyø 5,000 5,600 5,200 5,200
- Giaù trò thaønh phaåm toàn kho cuoái kyø 453,800 507,640 470,340 471,172
ÁI KYØ

Caû naêm

104,200
3,543,770
4,091,934
1,806,140.8
9,441,844.8
 DÖÏ TOAÙN GIAÙ VOÁN HAØNG BAÙN
NAÊM N+1

Quyù
Chæ tieâu
1 2 3 4
- Giaù trò thaønh phaåm toàn kho ñaàu
121,530 453,800 507,640 470,340
kyø
- Toång chi phí saûn xuaát 2,269,014 2,320,604.4 2,496,452.4 2,355,774
- Giaù trò thaønh phaåm toàn kho cuoái
453,800 507,640 470,340 471,172
kyø
- Giaù voán haøng baùn 1,936,744 2,266,764.4 2,533,752.4 2,354,942
N

Caû naêm

9,441,844.8

9,092,202.8
 DÖÏ TOAÙN CHI PHÍ BAÙN HAØNG VAØ CHI PHÍ QLDN
NAÊM N+1

Quyù
Chæ tieâu
1 2 3 4

- Khoái löôïng SP tieâu thuï keá hoïach (SP) 22,000 25,000 28,000 26,000

- Bieán phí BH 1SP tieâu thuï (1.000ñ/SP) 2 2 2 2

- Bieán phí baùn haøng (1.000ñ) 44,000 50,000 56,000 52,000

- Ñònh phí baùn haøng (1.000ñ) 111,250 111,250 111,250 111,250
Toång chi phí baùn haøng (1.000ñ) 155,250 161,250 167,250 163,250
- Bieán phí QLDN (1.000ñ) 36,654.4 37,514.24 40,445.04 38,100.4
- Ñònh phí QLDN (1.000ñ) 170,000 170,000 170,000 170,000
Toång chi phí QLDN (1.000ñ) 206,654.4 207,514.24 210,445.04 208,100.4
HÍ QLDN

Caû naêm

101,000

202,000
445,000
647,000
152,714.08
680,000
832,714.08
 DÖÏ TOAÙN KEÁT QUAÛ HOAÏT ÑOÄNG KINH DOANH
NAÊM N+1

Quyù
Chæ tieâu
1 2 3 4
- Khoái löôïng saûn phaåm tieâu
22,000 25,000 28,000 26,000
thuï
- Giaù baùn 1 saûn phaåm 150 150 150 150
- Doanh thu baùn haøng 3,300,000 3,750,000 4,200,000 3,900,000
- Giaù voán haøng baùn 1,936,744 2,266,764.4 2,533,752.4 2,354,942
- Lôïi nhuaän goäp 1,363,256 1,483,235.6 1,666,247.6 1,545,058
- Chi phí baùn haøng 155,250 161,250 167,250 163,250
- Chi phí quaûn lyù doanh nghieäp 206,654.4 207,514.24 210,445.04 208,100.4
- Laõi tieàn vay 8,420.37 15,618.21 9,618.21 3,618.21
- Lôïi nhuaän tröôùc thueá TNDN 992,931.23 1,098,853.15 1,278,934.35 1,170,089.39
- Thueá suaát thueá TNDN 278,020.74 307,678.88 358,101.62 327,625.03
- Lôïi nhuaän sau thueá 714,910.49 791,174.27 920,832.73 842,464.36
DOANH

Caû naêm

101,000
150
15,150,000
9,092,202.8
6,057,797.2
647,000
832,714.08
37,275
4,540,808.11
1,271,426.27
3,269,381.84
 DÖÏ TOAÙN DOØNG TIEÀN
NAÊM N+1

Quyù
Chæ tieâu
1 2 3 4
- Tieàn cuûa doanh nghieäp coù ñaàu
452,600 450,000 834,138.91 1,969,185.1
kyø
- Tieàn thu vaøo trong kyø 2,305,000 3,058,500 3,923,850 3,920,250
- Tieàn chi ra trong kyø 2,647,528.1 2,674,361.09 2,788,803.83 2,577,191.2
+ Chi mua NVL 728,337 874,752 916,232 893,928
+ Chi traû löông CN tröïc tieáp 981,750 1,005,312 1,083,852 1,021,020
+ Chi mua TSCÑ 520,000 240,000 90,000
+ Chi traû nôï vay goác 100,000 200,000 200,000
+ Chi traû laõi vay 8,420.37 15,618.21 9,618.21 3,618.21
+ Chi phí khaùc 131,000 131,000 131,000 131,000
+ Noäp thueá TNDN 278,020.74 307,678.88 358,101.62 327,625.03
- Tieàn toàn cuoái kyø 110,071.9 834,138.91 1,969,185.1 3,312,243.8
- Caân ñoái tieàn toàn -339,928.1
- Vay 339,928.1
Caû naêm

13,207,600
10,687,884.28
3,413,249
4,091,934
850,000
500,000
37,275
524,000
1,271,426.27
3,312,243.8

339,928.1