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Kế toán giá thành
TÍNH GIÁ THÀNH SẢN XUẤT
THÔNG TIN DOANH NGHIỆP CẬP NHẬT NHẬP VẬT TƯ
THÁNG NHẬP LIỆU CẬP NHẬT XUẤT VẬT TƯ
CẬP NHẬT CP LƯƠNG& CP CHUNG
DANH MỤC VẬT TƯ
TÍNH GIÁ VỐN NVL
NHẬP TỒN ĐẦU
TỒN KHO TỨC THỜI
NHẬP ĐỊNH MỨC NVL
TÍNH GIÁ THÀNH
DOWNLOAD CÁC FILE EXCEL, PHẦN MỀM, TÀI LIỆU, EBOOK KHÁC T
https://www.facebook.com/ketoangiathanh
ÀNH SẢN XUẤT
HẬP VẬT TƯ BÁO CÁO TỔNG HỢP NHẬP
UẤT VẬT TƯ
BÁO CÁO TỔNG HỢP XUẤT
ƠNG& CP CHUNG
BÁO CÁO NHẬP XUẤT TỒN
VỐN NVL
BÁO CÁO GIÁ THÀNH SP
TỨC THỜI
Á THÀNH BÁO CÁO CHI PHÍ SX
IỆU, EBOOK KHÁC TỪ KẾ TOÁN GIÁ THÀNH
om/ketoangiathanh
Tên đơn vị: Kế toán giá thành
Địa chỉ: https://www.facebook.com/ketoangiathanh
Mã số thuế:
MENU
MENU
Tháng 1 Năm 2015
MENU
DANH MỤC VẬT TƯ M
STT Mã vt Tên hàng hóa, vật tư Đơn vị tính
1 1521 VT001 Vật tư 1 Kg
2 1521 VT002 Vật tư 2 Kg
3 1521 VT003 Vật tư 3 Kg
4 1521 VT004 Vật tư 4 Kg
5 1521 VT005 Vật tư 5 Kg
6 1521 VT006 Vật tư 6 Kg
7 1521 VT007 Vật tư 7 Kg
8 1521 VT008 Vật tư 8 Kg
9 1521 VT009 Vật tư 9 Kg
10 1521 VT010 Vật tư 10 Kg
11 155 TP001 Thành phẩm 001 Cái
12 155 TP002 Thành phẩm 002 Cái
13 155 TP003 Thành phẩm 003 Cái
14 155 TP004 Thành phẩm 004 Cái
15 155 TP005 Thành phẩm 005 Cái
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MENU
Loại vt Tài khoản kho
NVLC 1521
NVLC 1521
NVLC 1521
NVLC 1521
NVLC 1521
NVLC 1521
NVLC 1521
NVLC 1521
NVLC 1521
NVLC 1521
TP 155
TP 155
TP 155
TP 155
TP 155
NHẬP ĐỊNH MỨC NGUYÊN VẬT LIỆU
MENU
Mã sp Tên SP Mã VT Tên VT Đơn vị tính SL định mức
TP001 Thành phẩm 001 VT001 Vật tư 1 Kg 1.00
TP001 Thành phẩm 001 VT004 Vật tư 4 Kg 1.00
TP001 Thành phẩm 001 VT003 Vật tư 3 Kg 1.00
TP002 Thành phẩm 002 VT010 Vật tư 10 Kg 1.00
TP002 Thành phẩm 002 VT004 Vật tư 4 Kg 2.00
TP002 Thành phẩm 002 VT006 Vật tư 6 Kg 1.00
TP002 Thành phẩm 002 VT008 Vật tư 8 Kg 1.00
TP003 Thành phẩm 003 VT003 Vật tư 3 Kg 1.00
TP003 Thành phẩm 003 VT009 Vật tư 9 Kg 1.00
TP004 Thành phẩm 004 VT001 Vật tư 1 Kg 2.00
TP004 Thành phẩm 004 VT009 Vật tư 9 Kg 1.00
TP004 Thành phẩm 004 VT003 Vật tư 3 Kg 2.00
TP004 Thành phẩm 004 VT004 Vật tư 4 Kg 1.00
TP004 Thành phẩm 004 VT008 Vật tư 8 Kg 1.00
TP005 Thành phẩm 005 VT009 Vật tư 9 Kg 1.00
TP005 Thành phẩm 005 VT010 Vật tư 10 Kg 1.00
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MENU
NHẬP TỒN KHO ĐẦU KỲ MEN
Tự nhảy
STT Mã hàng Tên hàng Tồn đầu Dư đầu
1 VT001 Vật tư 1 5.00 122,000.00
2 VT002 Vật tư 2 8.00 315,300.00
3 VT003 Vật tư 3 3.00 201,000.00
4 VT004 Vật tư 4 1.00 43,000.00
5 VT005 Vật tư 5 4.00 150,000.00
6 VT006 Vật tư 6 9.00 190,000.00
7 VT007 Vật tư 7 8.00 333,000.00
8 VT008 Vật tư 8 6.00 277,000.00
9 VT009 Vật tư 9 4.00 122,000.00
10 VT010 Vật tư 10 5.00 130,000.00
11 TP001 Thành phẩm 001 2.00 100,000.00
12 TP002 Thành phẩm 002 3.00 300,000.00
13 TP003 Thành phẩm 003 4.00 500,000.00
14 TP004 Thành phẩm 004 5.00 700,000.00
15 TP005 Thành phẩm 005 6.00 600,000.00
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MENU
Tự nhảy
Giá/1 đơn vị
24,400.00
39,412.50
67,000.00
43,000.00
37,500.00
21,111.11
41,625.00
46,166.67
30,500.00
26,000.00
50,000.00
100,000.00
125,000.00
140,000.00
100,000.00
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CẬP NHẬT PHÁT SINH HÀNG NHẬP K
STT Chọn loại phiếu Tên loại phiếu Số phiếu nhập Ngày nhập
1 NM Nhập mua PN001 1/1/2015
2 NM Nhập mua PN002 1/1/2015
3 NM Nhập mua PN003 1/3/2015
4 NM Nhập mua PN004 1/3/2015
5 NM Nhập mua PN005 1/3/2015
6 NM Nhập mua PN006 1/4/2015
7 NM Nhập mua PN007 1/7/2015
8 NM Nhập mua PN008 1/7/2015
9 NM Nhập mua PN009 1/10/2015
10 NM Nhập mua PN010 1/10/2015
11 NM Nhập mua PN011 1/10/2015
12 NM Nhập mua PN012 1/10/2015
13 NM Nhập mua PN013 1/10/2015
14 NM Nhập mua PN014 1/11/2015
15 NM Nhập mua PN015 1/15/2015
16 NM Nhập mua PN016 1/15/2015
17 NM Nhập mua PN017 1/15/2015
18 NM Nhập mua PN018 1/20/2015
19 NM Nhập mua PN019 1/22/2015
20 NM Nhập mua PN020 1/22/2015
21 NM Nhập mua PN021 1/27/2015
22 NM Nhập mua PN022 1/27/2015
23 NM Nhập mua PN023 1/27/2015
24 NM Nhập mua PN024 1/31/2015
25 NM Nhập mua PN025 1/31/2015
26 NM Nhập mua PN026 1/31/2015
27 SX Nhập từ sản xuất PN027 1/31/2015
28 SX Nhập từ sản xuất PN028 1/31/2015
29 SX Nhập từ sản xuất PN029 1/31/2015
30 SX Nhập từ sản xuất PN030 1/31/2015
31 SX Nhập từ sản xuất PN031 1/31/2015
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ÁT SINH HÀNG NHẬP KHO TRONG KỲ
Chọn Tự nhảy Tự nhảy
Mã vật tư Tên vật tư Đơn vị tính Số lượng Giá nhập
VT001 Vật tư 1 Kg 10.00 20,000.00
VT004 Vật tư 4 Kg 14.00 40,000.00
VT005 Vật tư 5 Kg 11.00 35,000.00
VT006 Vật tư 6 Kg 13.00 20,000.00
VT010 Vật tư 10 Kg 12.00 25,000.00
VT002 Vật tư 2 Kg 11.00 35,000.00
VT003 Vật tư 3 Kg 11.00 55,000.00
VT001 Vật tư 1 Kg 18.00 25,000.00
VT007 Vật tư 7 Kg 19.00 35,000.00
VT007 Vật tư 7 Kg 22.00 35,000.00
VT008 Vật tư 8 Kg 10.00 43,000.00
VT002 Vật tư 2 Kg 4.00 35,000.00
VT001 Vật tư 1 Kg 6.00 20,000.00
VT006 Vật tư 6 Kg 30.00 20,000.00
VT006 Vật tư 6 Kg 15.00 20,000.00
VT009 Vật tư 9 Kg 15.00 30,000.00
VT009 Vật tư 9 Kg 10.00 30,000.00
VT004 Vật tư 4 Kg 15.00 40,000.00
VT001 Vật tư 1 Kg 10.00 25,000.00
VT010 Vật tư 10 Kg 10.00 25,000.00
VT007 Vật tư 7 Kg 12.00 40,000.00
VT001 Vật tư 1 Kg 13.00 25,000.00
VT008 Vật tư 8 Kg 12.00 43,000.00
VT003 Vật tư 3 Kg 12.00 55,000.00
VT008 Vật tư 8 Kg 15.00 43,000.00
VT001 Vật tư 1 Kg 15.00 25,000.00
TP001 Thành phẩm 001 Cái 4.00
TP002 Thành phẩm 002 Cái 3.00
TP003 Thành phẩm 003 Cái 2.00
TP004 Thành phẩm 004 Cái 2.00
TP005 Thành phẩm 005 Cái 1.00
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MENU
Tự nhảy
Thành tiền Diễn giải/Ghi chú TK nợ
200,000.00 1521
560,000.00 1521
385,000.00 1521
260,000.00 1521
300,000.00 1521
385,000.00 1521
605,000.00 1521
450,000.00 1521
665,000.00 1521
770,000.00 1521
430,000.00 1521
140,000.00 1521
120,000.00 1521
600,000.00 1521
300,000.00 1521
450,000.00 1521
300,000.00 1521
600,000.00 1521
250,000.00 1521
250,000.00 1521
480,000.00 1521
325,000.00 1521
516,000.00 1521
660,000.00 1521
645,000.00 1521
375,000.00 1521
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BÁO CÁO TỔNG HỢP TỒN KHO T MENU
Chọn ngày 1/31/2015
Mã vật tư Tồn đầu Nhập đến ngày Xuất đến ngày
VT001 5.00 72.00 20.00
VT002 8.00 15.00 -
VT003 3.00 23.00 10.00
VT004 1.00 29.00 8.00
VT005 4.00 11.00 -
VT006 9.00 58.00 37.00
VT007 8.00 53.00 45.00
VT008 6.00 37.00 9.00
VT009 4.00 25.00 10.00
VT010 5.00 22.00 5.00
TP001 2.00 4.00 -
TP002 3.00 3.00 -
TP003 4.00 2.00 -
TP004 5.00 2.00 -
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MENU
Chọn ngày 1/31/2015
Mã vật tư Tồn đầu Dư đầu Nhập đến ngày Tổng giá nhập
VT001 5.00 122,000.00 72.00 1,720,000.00
VT002 8.00 315,300.00 15.00 525,000.00
VT003 3.00 201,000.00 23.00 1,265,000.00
VT004 1.00 43,000.00 29.00 1,160,000.00
VT005 4.00 150,000.00 11.00 385,000.00
VT006 9.00 190,000.00 58.00 1,160,000.00
VT007 8.00 333,000.00 53.00 1,915,000.00
VT008 6.00 277,000.00 37.00 1,591,000.00
VT009 4.00 122,000.00 25.00 750,000.00
VT010 5.00 130,000.00 22.00 550,000.00
TP001 2.00 100,000.00 4.00 -
TP002 3.00 300,000.00 3.00 -
TP003 4.00 500,000.00 2.00 -
TP004 5.00 700,000.00 2.00 -
TP005 6.00 600,000.00 1.00 -
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###
MENU ###
Xuất đến ngày Giá vốn Tồn đến ngày Dư cuối
20.00 23,922.08 57.00 1,363,558.44
- 36,534.78 23.00 840,300.00
10.00 56,384.62 16.00 902,153.85
8.00 40,100.00 22.00 882,200.00
- 35,666.67 15.00 535,000.00
37.00 20,149.25 30.00 604,477.61
45.00 36,852.46 16.00 589,639.34
9.00 43,441.86 34.00 1,477,023.26
10.00 30,068.97 19.00 571,310.34
5.00 25,185.19 22.00 554,074.07
- 16,666.67 6.00 100,000.00
- 50,000.00 6.00 300,000.00
- 83,333.33 6.00 500,000.00
- 100,000.00 7.00 700,000.00
- 85,714.29 7.00 600,000.00
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CẬP NHẬT PHÁT SINH XUẤT KHO TRONG KỲ
Tự nhảy Tự nhảy
STT Số phiếu xuất Ngày xuất Mã vật tư Tên vật tư Đơn vị tính Số lượng
1 PX001 1/1/2015 VT001 Vật tư 1 Kg 10.00
2 PX002 1/10/2015 VT007 Vật tư 7 Kg 20.00
3 PX003 1/10/2015 VT010 Vật tư 10 Kg 5.00
4 PX004 1/15/2015 VT006 Vật tư 6 Kg 25.00
5 PX005 1/15/2015 VT009 Vật tư 9 Kg 8.00
6 PX006 1/22/2015 VT001 Vật tư 1 Kg 10.00
7 PX007 1/22/2015 VT006 Vật tư 6 Kg 10.00
8 PX008 1/22/2015 VT007 Vật tư 7 Kg 10.00
9 PX009 1/28/2015 VT008 Vật tư 8 Kg 9.00
10 PX010 1/28/2015 VT009 Vật tư 9 Kg 2.00
11 PX011 1/28/2015 VT003 Vật tư 3 Kg 5.00
12 PX012 1/28/2015 VT004 Vật tư 4 Kg 8.00
13 PX013 1/31/2015 VT007 Vật tư 7 Kg 15.00
14 PX014 1/31/2015 VT003 Vật tư 3 Kg 5.00
15 PX015 1/31/2015 VT006 Vật tư 6 Kg 2.00
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RONG KỲ MENU
Tự nhảy/đúng vào cuối tháng
Giá Thành tiền Ghi chú/Diễn giải Giá vốn
23,922.08
36,852.46
25,185.19
20,149.25
30,068.97
23,922.08
20,149.25
36,852.46
43,441.86
30,068.97
56,384.62
40,100.00
36,852.46
56,384.62
20,149.25
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đúng vào cuối tháng 4,584,563.08
Tiền vốn TK VT
239,220.78 1521
737,049.18 1521
125,925.93 1521
503,731.34 1521
240,551.72 1521
239,220.78 1521
201,492.54 1521
368,524.59 1521
390,976.74 1521
60,137.93 1521
281,923.08 1521
320,800.00 1521
552,786.89 1521
281,923.08 1521
40,298.51 1521
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BÁO CÁO TỔNG HỢP NHẬP KHO TRONG KỲ
Stt Mã vật tư Tên vật tư Đơn vị tính Số lượng nhập Thành tiền nhập
1 VT001 Vật tư 1 Kg 72.00 1,720,000.00
2 VT002 Vật tư 2 Kg 15.00 525,000.00
3 VT003 Vật tư 3 Kg 23.00 1,265,000.00
4 VT004 Vật tư 4 Kg 29.00 1,160,000.00
5 VT005 Vật tư 5 Kg 11.00 385,000.00
6 VT006 Vật tư 6 Kg 58.00 1,160,000.00
7 VT007 Vật tư 7 Kg 53.00 1,915,000.00
8 VT008 Vật tư 8 Kg 37.00 1,591,000.00
9 VT009 Vật tư 9 Kg 25.00 750,000.00
10 VT010 Vật tư 10 Kg 22.00 550,000.00
TP001 Thành phẩm 001 Cái 4.00 -
TP002 Thành phẩm 002 Cái 3.00 -
TP003 Thành phẩm 003 Cái 2.00 -
TP004 Thành phẩm 004 Cái 2.00 -
TP005 Thành phẩm 005 Cái 1.00 -
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MENU
BÁO CÁO TỔNG HỢP XUẤT KHO TRONG KỲ
Stt Mã vật tư Tên vật tư Đơn vị tính Số lượng xuất
1 VT001 Vật tư 1 Kg 20.00
2 VT002 Vật tư 2 Kg -
3 VT003 Vật tư 3 Kg 10.00
4 VT004 Vật tư 4 Kg 8.00
5 VT005 Vật tư 5 Kg -
6 VT006 Vật tư 6 Kg 37.00
7 VT007 Vật tư 7 Kg 45.00
8 VT008 Vật tư 8 Kg 9.00
9 VT009 Vật tư 9 Kg 10.00
10 VT010 Vật tư 10 Kg 5.00
TP001 Thành phẩm 001 Cái -
TP002 Thành phẩm 002 Cái -
TP003 Thành phẩm 003 Cái -
TP004 Thành phẩm 004 Cái -
TP005 Thành phẩm 005 Cái -
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BÁO CÁO TỔNG HỢP NHẬP XUẤT TỒN
Tồn đầu kỳ
Stt Mã vật tư Tên vật tư Đơn vị tính
Số lượng Giá trị
1 VT001 Vật tư 1 Kg 5.00 122,000.00
2 VT002 Vật tư 2 Kg 8.00 315,300.00
3 VT003 Vật tư 3 Kg 3.00 201,000.00
4 VT004 Vật tư 4 Kg 1.00 43,000.00
5 VT005 Vật tư 5 Kg 4.00 150,000.00
6 VT006 Vật tư 6 Kg 9.00 190,000.00
7 VT007 Vật tư 7 Kg 8.00 333,000.00
8 VT008 Vật tư 8 Kg 6.00 277,000.00
9 VT009 Vật tư 9 Kg 4.00 122,000.00
10 VT010 Vật tư 10 Kg 5.00 130,000.00
TP001 Thành phẩm 001 Cái 2.00 100,000.00
TP002 Thành phẩm 002 Cái 3.00 300,000.00
TP003 Thành phẩm 003 Cái 4.00 500,000.00
TP004 Thành phẩm 004 Cái 5.00 700,000.00
TP005 Thành phẩm 005 Cái 6.00 600,000.00
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NHẬP XUẤT TỒN MENU
Phát sinh trong kỳ Dư cuối kỳ
Số lượng nhập Giá nhập Số lượng xuất Tiền vốn Tồn cuối
72.00 1,720,000.00 20.00 478,441.56 57.00
15.00 525,000.00 - - 23.00
23.00 1,265,000.00 10.00 563,846.15 16.00
29.00 1,160,000.00 8.00 320,800.00 22.00
11.00 385,000.00 - - 15.00
58.00 1,160,000.00 37.00 745,522.39 30.00
53.00 1,915,000.00 45.00 1,658,360.66 16.00
37.00 1,591,000.00 9.00 390,976.74 34.00
25.00 750,000.00 10.00 300,689.66 19.00
22.00 550,000.00 5.00 125,925.93 22.00
4.00 - - - 6.00
3.00 - - - 6.00
2.00 - - - 6.00
2.00 - - - 7.00
1.00 - - - 7.00
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Dư cuối kỳ
Dư cuối
1,363,558.44
840,300.00
902,153.85
882,200.00
535,000.00
604,477.61
589,639.34
1,477,023.26
571,310.34
554,074.07
100,000.00
300,000.00
500,000.00
700,000.00
600,000.00
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CẬP NHẬT CHI PHÍ LƯƠNG VÀ CHI PHÍ SẢN XUẤT CHUNG
Stt Loại hạch toán Tên loại Số ct Ngày hạch toán
SX CP cho sản xuất 1/31/2015
QL Chi phí cho quản lý 1/31/2015
SX CP cho sản xuất 1/31/2015
SX CP cho sản xuất 1/31/2015
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MENU
TK nợ TK có Số phát sinh
1542 334 3,000,000.00
642 334 2,000,000.00
1543 111 1,000,000.00
1543 242 1,500,000.00
MENU
Diễn giải
Chi lương cho sx
Chi lương cho quản lý
Chi dịch vụ mua ngoài cho sx
Phân bổ chi phí trả trước cho sx
TÍNH HỆ SỐ PHÂN BỔ CHI PHÍ VÀ PHÂN BỔ CHI PHÍ PHÁT SINH (TỰ ĐỘNG)
Mã sp Tên SP Mã VT Tên VT Đơn vị tính SL định mức Giá vốn VT
TP001 Thành phẩm 001 VT001 Vật tư 1 Kg 1.00 23,922.08
TP001 Thành phẩm 001 VT004 Vật tư 4 Kg 1.00 40,100.00
TP001 Thành phẩm 001 VT003 Vật tư 3 Kg 1.00 56,384.62
TP002 Thành phẩm 002 VT010 Vật tư 10 Kg 1.00 25,185.19
TP002 Thành phẩm 002 VT004 Vật tư 4 Kg 2.00 40,100.00
TP002 Thành phẩm 002 VT006 Vật tư 6 Kg 1.00 20,149.25
TP002 Thành phẩm 002 VT008 Vật tư 8 Kg 1.00 43,441.86
TP003 Thành phẩm 003 VT003 Vật tư 3 Kg 1.00 56,384.62
TP003 Thành phẩm 003 VT009 Vật tư 9 Kg 1.00 30,068.97
TP004 Thành phẩm 004 VT001 Vật tư 1 Kg 2.00 23,922.08
TP004 Thành phẩm 004 VT009 Vật tư 9 Kg 1.00 30,068.97
TP004 Thành phẩm 004 VT003 Vật tư 3 Kg 2.00 56,384.62
TP004 Thành phẩm 004 VT004 Vật tư 4 Kg 1.00 40,100.00
TP004 Thành phẩm 004 VT008 Vật tư 8 Kg 1.00 43,441.86
TP005 Thành phẩm 005 VT009 Vật tư 9 Kg 1.00 30,068.97
TP005 Thành phẩm 005 VT010 Vật tư 10 Kg 1.00 25,185.19
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MENU
705,314.94 705,314.94 1.00
Tiền vốn Mã sp (nhóm lại) Tổng cpnvl/sp theo định mức HS phân bổ
23,922.08 0 - -
40,100.00 0 - -
56,384.62 0 - -
25,185.19 0 - -
80,200.00 0 - -
20,149.25 0 - -
43,441.86 0 - -
56,384.62 0 - -
30,068.97 0 - -
47,844.16 0 - -
30,068.97 TP001 120,406.69 0.17
112,769.23 TP002 168,976.30 0.24
40,100.00 TP003 86,453.58 0.12
43,441.86 TP004 274,224.21 0.39
30,068.97 TP005 55,254.15 0.08
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4,584,563.08 3,000,000.00
CP phân bổ thực tế SL nhập kho CPNVL/1dvsp Hệ số theo NVL PB CP NC
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782,646.24 4.00 195,661.56 0.09 280,432.82
1,098,349.78 3.00 366,116.59 0.17 524,738.27
561,950.24 2.00 280,975.12 0.13 402,708.87
1,782,463.60 2.00 891,231.80 0.43 1,277,362.03
359,153.23 1.00 359,153.23 0.17 514,758.01
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2,500,000.00
CPNC/1SP PB CPC CPC/1SP
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70,108.21 233,694.02 58,423.50
174,912.76 437,281.89 145,760.63
201,354.43 335,590.72 167,795.36
638,681.02 1,064,468.36 532,234.18
514,758.01 428,965.00 428,965.00
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BÁO CÁO GIÁ THÀNH SẢN PHẨM
Chọn SP TP001
Mã SP Tên SP Đơn vị tính SL SX trong kỳ Chi phí NVL
TP001 Thành phẩm 001 Cái 4.00 195,661.56
MENU
Chi phí nhân công Chi phí chung Giá thành đơn vị Giá thành tổng cộng
70,108.21 58,423.50 324,193.27 1,296,773.07
MENU
BẢNG TỔNG HỢP CHI PHÍ SẢN XUẤT
Stt TK chi phí Yếu tố chi phí Phát sinh trong kỳ
1 1541 Chi phí NVL 4,584,563.08
2 1542 Chi phí nhân công sx 3,000,000.00
3 1543 Chi phí sx chung 2,500,000.00
Tổng cộng 10,084,563.08
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