Chuyên đề GTSPhẩm
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Transcript of Chuyên đề GTSPhẩm
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I. HCH TON CHI PH SN XUT KINH DOANH V TNH GI
THNH SN PHM TRONG DOANH NGHIP SN XUT
1. Chi ph sn xut:
1.1. Chi ph sn xut.1.1.1. Khi nim v chi ph sn xut .
Chi ph sn xut l tng cc hao ph v lao ng sng v lao ng vt ha
c biu hin bng tin pht sinh trong qu trnh sn xut kinh doanh ca
doanh nghip trong mt k nht nh (thng, qu, nm).
tin hnh qu trnh sn xut sn phm, cn chi dng cc chi ph lao
ng, i tng lao ng v t liu lao ng. Ba yu t ny a vo qu trnhsn xut hnh thnh nn chi ph sn xut. Nh vy, cc chi ph ny chi ra hnh
thnh nn gi tr sn phm l mt tt yu khch quan.
1.1.2. Phn loi chi ph sn xut.
qun l v hch ton chi ph sn xut, ngi ta phn loi chi ph sn
xut theo nhiu cch khc nhau:
a).Phn loi chi ph theo ni dung (tnh cht) kinh t ca chi ph:
Theo cch phn loi ny nhng khon chi ph c chung tnh cht kinh t
c xp chung vo mt yu t chi phi , khng k chi ph pht sinh a
im no v dng vo mc ch g trong qu trnh sn xut kinh doanh. Phn
loi theo cch ny chi ph c chia thnh cc yu t sau:
- Chi ph nguyn liu vt liu: bao gm ton b gi tr nguyn liu, vt
liu, ph tng thay th, cng c, dng c, xut dng cho sn xut, kinh doanh
trong k bo co tr nguyn liu, vt liu.... bn hoc xut cho XDCB.
- Chi ph nhn cng : ba gm ton b chi ph tr cho ngi lao ng
(thng xuyn hay tm thi) v tin lng, tin cng v cc khon ph cp, tr
cp c tnh cht lng trong k bo co trc khi tr cc khon gim tr. Bao
gm c chi ph BHYT, BHXH, KPC m doanh nghip phi np Nh nc
theo quy nh. Khng bao gm chi ph nhn cng cho XDCB hoc c b p
bng cc ngun kinh ph khc nh: ng, on...,cc khon chi t qu khen
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thng, phc li.
- Chi ph khu hao TSC: bao gm chi ph khu hao ton b TSC ca
doanh nghip dng trong sn xut kinh doanh k bo co.
Cch phn loi ny gip cho doanh nghip bit c trong qu trnh snxut kinh doanh cn chi dng nhng chi ph g t phc v cho vic lp,
kim tra v phn tch d ton chi ph .
b) .Phn loi chi ph theo cng dng kinh t ca cc loi chi ph hay cn
gi l theo khon mc gi thnh sn phm:
Theo cach phn loi ny, chi ph sn xut c phn thnh nhng khon
mc tng ng vi nhng khon mc gi thnh, nhng chi ph c chung cngdng kinh t c xp vo mt khon muc chi ph, khng phn bit tnh cht
kinh t ca chi ph nh th no.
Theo quy nh hin hnh, gi thnh sn xut gm c ba khon mc chi
ph:
- Chi ph nguyn liu, vt liu trc tip: gm c nguyn liu, vt liu
chnh, vt liu ph, nhin liu... tham gia trc tip vo vic sn xut, ch to sn
phm hoc thc hin cc lao v, dc v.
- Chi ph nhn cng trc tip: l nhng khon tin phi tr, phi thanh
ton cho cng nhn trc tip sn xut sn phm, trc tip thc hin cc lao v,
dch v nh tin cng, cc khon trch theo lng ca cng nhn sn xut nh
BHXH, BHYT, KPC...(cc khon trch trn tin lng theo t l quy nh).
- Chi ph sn xut chung: l nhng chi ph pht sinh trong phm vi phn
xng nh tin lng, ph cp phi tr cho nhn vin phn xng, chi ph cng
c, dng c xut dng cho phn xng, b phn sn xut, cc chi ph dch v,
lao v mua ngoi v chi ph khc thuc phm vi phn xng.
1.2. G thnh sn phm :
1.2.1. Khi nim v gi thnh sn phm:
Gi thnh sn phm l tng s biu hin bng tin ca cc hao ph v lao
ng sng v lao ng vt ha tnh cho mt khi lng sn phm (lao v ) nht
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nh hon thnh.
1.2.2. Cc loi gi thnh :
a). Xt theo thi im v ngun s liu tnh gi thnh :
- Gi thnh k hoch : L gi thnh c tnh trc khi bt u sn xutkinh doanh ca k k hoch, c xy dng cn c vo cc nh mc v d ton
chi ph ca k k hoch. Ni mt cch khc, gi thnh k hoch l biu hin
bng tin ca tng s cc chi ph tnh theo inh mc v d ton cn thit sn
xut ra mt n v sn phm.
- Gi thnh thc t : l gi thnh c xc nh sau khi han thnh
vic sn xut sn phm, cn c vo cc chi ph sn xut thc t pht sinh trongqu trnh sn xut sn phm. N bao gm tt c cc chi ph thc t pht sinh
trong c c nhng chi ph vt nh mc, ngoi k hoch nh cc thit hi v
sn phm hng, cc thit hi do ngng sn xut. Gi thnh thc t c xc nh
nht thit l phi theo s liu k ton.
- Gi thnh ton b: L chi ph thc t ca sn phm, dch v tiu th
ca doanh nghip. Ch tiu gi thnh ny c dng xc nh li tc trc
thu ca tng th sn phm, lao v ....
Gi thnh ton b = Gi thnh sn xut + CP bn hng + CPQLDN
Ch tiu gi thnh c ngha trong lnh o v qun l kinh t. Gi thnh
l ch tiu kinh t, k thut tng hp, c dng nh gi cht lng hot
ng ca doanh nghip, phn nh mt cch tng qut cc mt k thut, kinh t,
t chc ca doanh nghip. Phn u h gi thnh v nng cao cht lng sn
phm l nhn t quyt nh nng cao hiu qu sn xut kinh doanh ca doanh
nghip, tng thu nhp cho ngi lao ng, nng cao tch ly cho doanh nghip.
Tnh ton chnh xc gi thnh sn phm l c s xc nh gi bn hp l ca
sn phm, l c s kim tra tnh hnh thc hin cc nh mc tiu hao, tnh
hnh thc hin hch ton kinh t ni b, l cn c xc nh kt qu sn xut
kinh doanh.
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1.2.Mi quan h gia chi ph sn xut v gi thnh sn phm:
Gia chi ph sn xut v ga thnh sn phm c mi quan h cht ch vi
nhau. Chi ph th hin mt hao ph cn gi thnh biu hin mt kt qa ca cc
qu trnh sn xut. y l hai mt thng nht ca cng mt qu trnh. Xt v mtcht th chi ph sn xut v gi thnh sn phm ging nhau nhng xt v mt
lng th chng khc nhau nhng mt sau:
- Chi ph sn xut ch tnh nhng chi ph sn xut pht sinh trong mt thi
k nht nh (thng, qu, nm) khng tnh n nhng chi ph c lin quan n s
sn phm hon thnh hay cha. Gi thnh sn phm l mt s chi ph sn xut
lin quan n khi lng sn phm, dch v hon thnh.- Chi ph sn xut tnh cho mt k, cn gi thnh sn phm lin quan n
chi ph sn xut ca k trc chuyn sang.
1.3. Nhim v hch ton chi ph sn xut v tnh gi thnh sn phm.
- Cn c c im tnh cht quy trnh cng ngh, c im t chc sn
xut, c im sn phm v n v tnh gi thnh sn phm trong doanh nghip
m xc nh i tng v phng php hch ton chi ph sn xut cng nh i
tng v phng php tinh gi thnh ph hp .
- Ghi chp, phn nh y , kp thi mi chi ph thc t pht sinh trong
qu trnh sn xut sn phm, kim tra tnh hinh thc hin cc nh mc tiu hao
lao ng, vt t, cc d ton chi ph phc v v qun l sn xut nhm thc y
s dng tit kim, hp l nguyn vt liu, my mc thit b, lao ng trong sn
xut cng nh trong qun l; vch ra c mc v nguyn nhn ca nhng
lng ph v thit hi tng khu sn xut.
- T chc kim k, nh gi sn phm d dang v tnh ton chnh xc v
kp thi gi thnh n v ca tng loi sn phm, cng vic lao v, dch v do
doanh nghip sn xut ra. Xc nh kt qu hch ton kinh t ni b ca cc
phn xng, b phn sn xut trong doanh nghip.
- Lp cc bo co v chi ph sn xut kinh doanh theo ch quy nh .
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II. I TNG V PHNG PHP HCH TON CHI PH SN
XUT V TNH GI THNH SN PHM:
1. i tng hch ton chi ph sn xut:
i tng hch ton chi ph sn xut doanh nghip ty thuc vo cim quy trnh cng ngh sn xut sn phm, v yu cu ca cng tc qun l
gi thnh....Bi th i tng hch ton chi ph sn xut c th l ni pht sinh
chi ph hoc c th l cc i tng chu chi ph. Vy i tng hch ton chi
ph sn xut c th l:
- Tng phn xng, b phn, t i sn xut hoc ton doanh nghip
- Tng giai on (bc) cng ngh hay ton b quy trnh cng ngh- Tng sn phm, tng n t hng, tng hng mc cng trnh - Tng
nhm sn phm, b phn, chi tit sn phm
2. i tng tnh gi thnh:
Vic xc nh i tng tnh gi thnh cng phi cn c vo c im c
cu t chc sn xut, c im quy trnh cng ngh, k thut sn xut sn
phm....Trong cc doanh nghip ty thuc vo c im tnh hnh c th m i
tng tnh gi thnh c th l:
- Tng sn phm cng vic, n t hng hon thnh .
- Tng lai sn phm han thnh, chi tit, b phn sn phm.
- Tng cng trnh, hng mc cng trnh.
Cn c vo chu k sn xut sn phm, c im t chc sn xut...m xc
nh i tng tnh gi thnh, n v tnh gi thnh cung cp s liu tnh gi
thnh sn phm mt cch kp thi phc v cho cng tc qun l doanh nghip.
* Mi quan h gia i tng tp hp CPSX v i tng tnh gi thnh
sn phm:
- i tng hch ton tnh chi ph sn xut v i tng tnh gi thnh sn
phm c ni dung khc nhau nhng c mi quan h mt thit vi nhau. Chng
ging nhau bn cht chung u l phm vi gii hn tp hp chi ph theo
v cng phc v cho cng tc qun l, phn tch v kim tra chi ph v gi
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thnh. Tuy nhin chng cng c nhng im khc nhau :
- Xc nh i tng tp hp chi ph sn xut : L xc nh phm vi pht
sinh chi ph. Cn i tng tnh ga thnh c lin quan n kt qu ca qu trnh
sn xut .- Mt i tng tp hp chi ph sn xut c th bao gm nhiu i tng
tnh gi thnh v ngc li mt i tng tnh gi thnh c th bao gm nhiu
i tng tp hp chi ph.
3. Phng php hh ton chi ph sn xut :
- Phng php hch ton chi ph theo chi tit hoc b phn sn phm:
Khi p dng phng php ny th gi thnh sn phm c xc nh bng cctng cng chi ph sn xut ca cc chi tit hay cc b phn cu thnh nn sn
phm. Phng php ny kh phc tp cho nn c p dng nhng doanh
nghip c trnh chuyn mn ha cao, sn xut t loi sn phm hoc mang
tnh cht n chic, t chi tit cu thnh sn phm.
- Phng php hch ton chi ph theo sn phm: Theo phng php ny
cc chi ph pht sinh s c tp hp v phn loi cho tng sn phm ring bit
khng ph thuc vo tnh phc tp ca sn phm v quy trnh cng ngh sn
xut. Trong trng hp quy trnh ch bin sn phm tri qua nhiu phn xng
khc nhau th cc chi ph s c tp hp theo tng phn xng. Trong cc
chi ph sn xut trc tip c tnh cho tng sn phm cn cc chi phi sn xut
chung th phn b cho tng sn phm theo tiu thc phn b ph hp .
- Phng php hch ton chi ph sn xut theo n t hng: Theo
phng php ny cc chi ph sn xut c tp hp v phn loi theo tng n
t hng ring bit. Khi n t hng hon thnh th gi thnh ca sn phm l
tng hp chi ph tp hp c. Phng php ny c p dng trong cc DN
sn xut n chic nh x nghip c kh ch to, sa cha .
- Phng php hch ton chi ph sn xut theo n v sn xut: Theo
phng php ny chi ph sn xut c tp hp theo tng n v, phn xng,
t i. Sau chi ph sn xut c tp hp theo i tng chu chi ph. Khi p
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dng phng php ny gi thnh sn phm c th c xc nh bng phng
php trc tip hay tng cng chi ph.
4. Phng php tnh gi thnh sn phm:
- Phng php trc tip (gin n): Phng php ny c p dng trongcc doanh nghip thuc loi hnh sn xut gin n, s lng mt hng t, sn
xut v khi lng ln v chu k sn xut ngn. Gi thnh n v sn phm
theo phong php ny c tnh bng cch trc tip, ly s chi ph sn xut sn
phm tp hp c chia cho s lng sn phm sn xut ra. Nu c n phm d
dang th loi tr hoc tnh nhp vo s chi ph
Gi thnh =
n v
Gi tr SP ddang u k
+ Chi ph sx phtsinh trong k
_ Chi ph sx ddang cui k
S lng sn phm sn xut hon thnh trong k
- Phng php h s : c p dng trong cc doanh nghip m trong
cng mt qu trnh sn xut cng s dng mt th nguyn liu v mt lng lao
ng nhng thu c ng thi nhiu sn phm khc nhau v chi ph khng tp
hp ring cho tng loi sn phm m tp hp chung cho c qu trnh sn xut.
Theo phng php ny trc ht phi cn c vo h s quy i quy i cc
loi sn phm v sn phm gc, ri t da vo khon chi ph lin quan n
gi thnh cc loi sn phm tp hp tnh ra gi thnh sn phm gc v gi
thnh tng loi sn phm.
- Phng php t l : Trong cc doanh nghip sn xut nhiu loi sn
phm c quy cch, phm cht khc nhau. gim bt khi lng hch ton, k
ton thng tin hnh tp hp chi ph sn xut theo nhm sn phm cng loi.
Cn c vo t l chi ph gia chi ph sn xut thc t vi chi ph sn xut k
hoch (hoc nh mc) tnh ra gi thnh sn phm tng loi.
- Phng php lin hp: L phng php p dng trong nhng DN c t
chc sn xut, tnh cht quy trnh cng ngh v tnh cht sn phm lm ra i
hi vic tnh ga thnh phi kt hp nhiu phng php khc nhau nh: phng
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php trc tip vi tng cng chi ph, tng cng chi ph vi t l, h s vi loi
tr gi tr sn phm ph.
III.HCH TON V PHN B CC CHI PH SN XUT.
1. Hch ton v phn b chi ph nguyn liu, vt liu trc tip:Chi ph NVL trc tip bao gm gi tr NVL chnh, NVL ph, nhin
liu...c xut dng trc tip cho vic ch to sn phm. i vi nhng vt
liu khi xut dng c lin quan trc tip n tng i tng tp hp chi ph
ring bit 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 cho cc i tng c linquan. i vi NVL chnh ta c th phn b theo h s, t l vi nh mc tiu
hao hoc t l vi trng lng sn phm. Cn i vi vt liu ph c th phn
b theo nh mc tiu hao t l vi NVL chnh.
tp hp v phn b chi ph NVL trc tip, k ton s dng TK 621 chi
ph nguyn vt liu trc tip. Ti khon ny dng tp hp ton b chi ph
NVL trc tip dng cho sn xut, ch to sn phm pht sinh trong k, cui k
kt chuyn sang ti khon tp hp chi ph sn xut v tnh gi thnh sn phm.
*Kt cu:
Bn N: Gi tr thc t NVL xut dng trc tip cho sn xut, ch to sn
phm.
Bn C:
- Gi tr thc t NVL s dng khng ht nhp li kho.
- Kt chuyn, phn b vo ti khon 154 chi ph sn xut d dang
TK 621 cui k khng c s d, TK 621 c th c m chi tit theo tng
i tng tp hp chi ph sn xut phc v cho vic tnh gi thnh cho tng
i tng tnh gi thnh.
1.1. i vi phng php k khai thng xuyn :
Phng php hch ton:
- Trong k, khi xut NL,VLC,VL ph....s dng cho trc tip sn xut, ch to
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sn phm
N TK 621 : Chi ph NL,VL trc tip
C TK 152 : Nguyn liu, vt liu
- Trng hp NL,VL... xut cho SXKD nhng s dng khng ht, nhp li kho,ghi:
N TK 152 : Nguyn liu, vt liu
C TK 621 : Chi ph NL,VL trc tip
- Cui k k ton, kt chuyn chi phNL,VLTT theo i tng tp hp chi ph ,
ghi:
N TK 154 : Chi ph sn xut kinh doanh d dangC TK 621 : Chi ph NL,VLTT
Vic tng hp v phn b chi ph NL,VL, cng c, dng c c thc
hin trn Bng phn b NL,VL,CC,DC. Sau cn c trn bng ny vo
s k ton tng hp v s k ton chi tit c lin quan.
S HCH TON CHI PH NGUYN VT LIU TRC TIP
( Theo phng php k khai thng xuyn )
TK 152,111,112,331,141 TK 621 TK 152
Gtr NVLTT dng SXSP Vt liu s dng khng ht
nhp li kho
TK 154
Cui k K/C gtr
NVLTT vo gtr sp
1.2. i vi phng php kim k nh k:
Chi ph NL,VL phn nh trn TK ny c ghi mt ln vo cui k k
ton. Cui k k ton, doanh nghip tin hnh kim k v xc nh gi tr tng
th NL,VL tn kho cui k. Sau , cn c kt qa kim k cui k trc, cui
k ny v NL,VL nhp trong k xc nh gi tr NL,VL xut kho theo cngthc:SVTH: Nguyn Th Thu Hin
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Tr gi xut
trong k=
Tr gi nhp
trong k+
Tr gi tn
u k_
Tr gi tn
cui kN TK 621 : Chi ph NL.VLTT (ghi tr gi xut trong k)
C TK 611(6111) : Mua hng
Cui k, k ton kt chuyn chi ph NL,VLTT vo gi thnh sn xut, ghi:
N TK 631 : Gi thnh sn xut
C TK 621 : Chi ph NL,VLTT
S HCH TON CHI PH NGUYN VT LIU TRC TIP
( Theo phng php kim k nh k )
TK 152 TK 611 TK 152 TK 621 TK 631
xxx K/c gtri VLtn K/c gtri VL tn Cui k k/c gtr NVL
kho u k kho cui k vo gthnh SPSX
TK111, 112, 331... Gi tr NL,VL s dng cho sn
Xut trong kGa tr thc t
NL,VL mua
Vo trong k
2. Hch ton v phn b chi ph nhn cng trc tip:
Chi ph nhn cng trc tip (NCTT) l nhng khon tin phi tr, phi
thanh ton cho cng nhn trc tip sn xut sn phm, trc tip thc hin cc lao
v, dch v, nh tin lng chnh, tin lng ph, tin cng, cc khon ph cp,
cc khon trch theo lng nh BHXH, BHYT, KPC.
Chi ph NCTT c tnh trc tip cho tng loi sn phm, nhm sn
phm, lao v, dch v... ch yu bng phng php trc tip. Trng hp chi
ph ny c lin quan n nhiu loi sn lhm, lao v... m khng th tnh trc
tip c cho tng loi sn phm th mi p dng phng php phn b.
Phng php phn b thng s dng l phn b theo tin lng nh mc ca
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tng loi sn phm, lao v, dch v,hoc phn b theo t l vi khi lng sn
phm.
tng hp v phn b chi ph nhn cng trc tip k ton s dng TK 622
chi ph nhn cng trc tip . TK ny dng tp hp v kt chuyn s chiph tin cngca cng nhn trc tip sn xut vo ti khon tp hp chi ph sn
xut v tnh gi thnh.
* Kt cu:
Bn N : Chi ph nhn cng trc tip pht sinh trong k.
Bn C : Kt chuyn v phn b vo ti khon 154
Ti khon ny khng c s d cui k v c m chi tit cho tng nipht sinh chi ph .
S HCH TON CHI PH NHN CNG TRC TIP
TK 334 TK 622 TK 154
TLtr cho cng nhn /v pp k khai
Sn xut trc tip thng xuyn
TK 338 K/c cph TK 631
NCTT SX
BHXH,BHYT,KPC ca vi pp kim k
CNSX trc tip nh k
TK 335
Trch trc TL ngh php
3.Hch ton v phn b chi ph sn xut chung :
Chi ph sn xut chung l nhng chi ph pht sinh phn xng, b phn
sn xut ca DN bao gm cc khon sau :
- Chi ph nhn vin phn xng.
- Chi ph vt liu .
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- Chi ph cng c dng c sn xut.
- Chi ph khu hao TSC.
- Chi ph dch v thu ngoi.
- Chi ph khc bng tin mt. hch ton chi ph sn xut chung k ton s dng TK 627 chi ph sn
xut chung . Ti khon ny dng tp hp ton b chi ph lin quan n vic
phc v, qun l sn xut, ch to sn phm trong cc phn xng, b phn, t,
i sn xut.
* Kt cu:
Bn N : Tp hp cc chi ph sn xut chung trong k.Bn C : - Ghi gim chi ph sn xut chung
- Kt chuyn, phn b chi ph sn xut chung vo TK 154
Ti khon 627 cui k cng khng c s d v cng c m chi tit
theo tng i tng, tng loi hot ng, tng b phn , tng phn xng.
Ti khon 627 c 6 ti khon cp 2. Mi ti khon cp 2 s phn nh mt
ni dung ca chi ph sn xut chung.
Ty vo c im c th m mi doanh nghip la chn tiu thc phn b
chi ph sn xut chung khc nhau.
- Phn b theo gi cng ca cng nhn sn xut hoc phn b theo tin
lng ca cng nhn sn xut.
- Phn b theo chi ph sn xut trc tip
- Phn b theo s gi my chy.
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S HCH TON V PHN B CHI PH SN XUT CHUNG
TK 111 TK 334, 338 TK 627 TK 154Chi tin tr lng Chi ph NV phn xng /v pp k khai Txuyn
HXH, BHYT,KPC...Cui k k/c
TK 152,153 cp sxc vo TK 631Chi ph vt liu, dng c sn xut gthnh sp
/v pp kimk nh k
TK214Chi ph khu hao TSC
TK 331 TK 142Phi tr Cp dch v mua ngoi
TK112,111Chi ph bng tin khc
IV.TNG HP CHI PH SN XUT, XC NH GI TR SN PHM
D DANG V TNH GI THNH SN PHM.
1. Tng hp chi ph sn xut :
Tt c cc chi ph NVLTT, NCTT, SXC u c tp hp vo bn N TK
154 chi ph sn xut kinh doanh hoc TK 631 gi thnh sn phm ty
theo doanh nghip p dng phng php k khai thng xuyn hay phng
php kim k nh k.
1.1 i vi phng php k khai thng xuyn :
Trng hp doanh nghip p dng phng php k khai thng xuyn
tng hp chi ph sn xut phc v cho vic tnh gi thnh sn phm, k ton s
dng TK 154 chi ph sn xut kinh doanh. Ti khon ny dng tng hp
chi ph sn xut kinh doanh v tnh gi thnh sn phm, lao v ca cc phn
xng hoc cc b phn sn xut trong doanh nghip sn xut.
SVTH: Nguyn Th Thu HinTrang 14
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Chuyn tt nghip GVHD: THS. Pham Rin
* Kt cu:
Bn N :
Phn nh v cc chi ph nguyn vt liu trc tip, nhn cng trc tip, chi
ph sn xut chung kt chuyn cui k.Bn C :
- Phn nh cc gi tr ph liu thu hi, gi tr sn phm hng khng sa
cha c.
- Phn nh gi thnh thc t sn xut sn phm ch to xong nhp kho
v chi ph thc t ca khi lng cng tc lao v, dch v hon thnh.
D n cui k:- Phn nh chi ph ca sn phm d dang hoc lao v, dch v cha hon
thnh.
Ti khon ny c m chi tit cho tng phn xng, b phn sn xut
hoc tng sn phm, nhm sn phm, tng lao v . . .
1.2 i vi phng php kim k nh k:
Trng hp doang nghip p dng phng php lim k nh k, th chi
ph sn xut c tp hp vo TK631 gi thnh sn phm . TK ny dng
tp hp chi ph sn xut kinh doanh v tnh gi thnh sn phm, lao v, dch v
cc n v sn xut. TK 631 c hch ton chi tit theo ni pht sinh chi ph
SVTH: Nguyn Th Thu HinTrang 15
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Chuyn tt nghip GVHD: THS. Pham Rin
S HCH TON TNG HP CHI PH SN XUT
( Phng php k khai thng xuyn )
TK 621 TK 154 TK152XXX Gi tr ph liu thu hi
K/c cp NVLTT
TK 622K/c cp NCTT TK 138, 334
G.tr SP hng khng SC c,ngi gy thit hi bi
thng
TK 627 TK 156(632)K/c cp SXC Gi thnh t. t SP hon thnh
XXX
( Phng php kim k nh k)
TK154 TK 631 TK 154XXX
K/c cp SXKD d dang u k K/c cp SXKD d dang cui k
TK 621K/c cp NVLTT TK 632
TK 622 Ga tr sn phm hon thnhK/c cp NCTT
TK 627K/c cp SXC
2.Xc nh gi tr sn phm d dang :
Sn phm d dang l nhng sn phm cha kt thc giai on ch bin,
SVTH: Nguyn Th Thu HinTrang 16
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Chuyn tt nghip GVHD: THS. Pham Rin
cn ang nm trong qu trnh sn xut. tnh c gi thnh sn phm, doanh
nghip cn thit phi tin hnh kim k v nh gi sn phm d dang. Ty theo
c im t chc sn xut, quy trnh cng ngh v tnh cht sn phm, DN c
th p dng mt trong cc phng php nh gi sn phm d dang sau:- Xc nh gi tr sn phm d dang theo phng php c tnh sn lng
hon thnh tng ng. Da theo mc v s lng sn phm d dang
quy i sn phm d dang thnh sn phm hon thnh. Tiu chun quy i
thng da vo gi cng hoc tin lng nh mc. m bo tnh chnh xc
phng php ny ch nn p dng tnh cc chi ph ch bin, cn cc chi ph
nguyn liu thc t phi xc nh theo s thc t dng.- Xc nh gi tr sn phm d dang theo chi ph NVLTT hoc theo chi
ph trc tip. Theo phng php ny trong gi tr sn phm d dang ch bao gm
CPNVLTT hoc chi ph trc tip m khng tnh n cc chi ph khc.
3. Tnh gi thnh sn phm:
Sau khi tng hp ton b cc chi ph sn xut pht sinh trong k theo i
tng hch ton chi ph sn xut xc nh v nh gi sn phm d dang, k
ton tin hnh tnh gi thnh sn phm. Sau y l cc phng php tnh gi
thnh ca mt s lai hnh ch yu.
a) Tnh gi sn phm i vi DN c quy trnh cng ngh sn xut gin n:
Phng php ny c p dng trong nhng DN c s lng mt hng t nhng
c khi lng ln, cui k khng c sn phm d dang hoc nu c th rt t.
Theo phng php ton b chi ph sn xut c tp hp theo tng sn phm,
cng vic tnh gi thnh sn phm c tin hnh vo cui thng theo phng
php trc tip hoc lin hp.
b. Phng n c tnh gi thnh bn thnh phm: Theo phng n ny trc
SVTH: Nguyn Th Thu HinTrang 17
CP NVLTTtnh cho DD
cui k
CP DD u k(NVLTT,CPTT)
+CP NVLTT s dng
thc t trong k
SL thnh phm + SL SP DD cui k
= x
SL snphm ddang cui
k
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Chuyn tt nghip GVHD: THS. Pham Rin
tin phi tnh gi thnh bn thnh phm giai on mt. Sau cng vi chi ph
ch bin ca giai on hai tm ra gi thnh bn thnh phm giai on hai ri
tun t kt chuyn nh vy tnh gi thnh giai on cui cng. Nu l giai
don sn xut cui cng th cng thm chi ph qun l phn xng tnh githnh ca sn phm (trng hp bn thnh phm t ch em bn ra nh sn
phm hng ha th phi phn b chi ph qun l phn xng theo gi thnh ch
bin phn xng ca tng giai on)
c. Tnh gi thnh sn phm trong doanh nghip sn xut theo n t hng:
Phng php ny c p dng trong cc doanh nghip sn xut phc tp lp
rp tng ph tng, t chc sn xut tng ci v hng lot. Theo phng phpny tt c cc chi ph sn xut pht sinh u c tp hp theo tng n t
hng, i vi chi ph chung thng tp hp theo tng ni pht sinh chi ph
. nh k s phn b vo gi thnh ca tng n t hng c lin quan theo
mt tiu chun nht nh.
d. Phng php tnh gi thnh trong doanh nghip p dng h thng nh
mc: Theo phng n ny da trn c s cc nh mc tiu hao lao ng. Vt t
hin hnh v d on v chi ph sn xut chung, k ton s xc nh gi thnh
nh mc ca tng loi sn phm. ng thi hch ton ring cc thay i, cc
chnh lch so vi nh mc pht sinh trong qu trnh sn xut sn phm v phn
tch ton b chi ph thc t pht sinh trong k thnh ba loi: Theo nh mc,
chnh lch do thay i nh mc v chnh lch so vi nh mc. T tin
hnh xc nh gi thnh thc t ca sn phm.
Gi thnh thc tca sn phm
mc=
Gi thnhnh mcsn phm
Chnh lch dothay i nh
mc
Chnh lch sovi nh mc
SVTH: Nguyn Th Thu HinTrang 18
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Chuyn tt nghip GVHD: THS. Pham Rin
PHN II
TNH HNH THC T V HCH TON CHI PHSN XUT V TNH GI THNH SN PHM
TI CNG TY CAO SU NNG
A. MT S C IM CA DNTN KHNH H.
I . QU TRNH HNH THNH V PHT TRIN.
SVTH: Nguyn Th Thu HinTrang 19
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Chuyn tt nghip GVHD: THS. Pham Rin
Cng ty Cng c i tn t Nh my Cao Su Nng theo quyt nh
s 112 Q - CNNG ngy 13/3/1993. Cng ty Cao Su Nng khng phi l c
s mi xy m c tip qun t mt xng p v xe t d chin ca M
Ngy li, t ti Phng Bc M An, Qun III Nng.Sau ngy Min Nam gii phng ngy 04-12-1975 theo ngh ca Tng
Cc ha cht, Cng ty Cao Su Nng c chnh thc thnh lp vi tn Nh
My Cao Su Nng Theo quyt nh s 340/PTT ca Hi ng Chnh Ph.
Sau khi c quyt nh thnh lp, Tng cc Ha cht c mt nhm Cn B, k
s gm 10 ngi ca nh my Cao Su Sao Vng H Ni vo tip qun v qun
l c s ni trn.y l mt xng p v xe t d chin phc v cho chin tranh cho nn
n ch c thc hin giai on cng ngh l p v hp, cn ton b vic gia
cng bn thnh phm u c chuyn t ni khc n. Chnh v vy c s vt
cht ngho nn, n iu. Nhng vi s nhit tnh, sng to ca 10 k s vi s
gip nhit tnh ca Tnh, ca nh my cao su Sao Vng H Ni, nhng kh
khn dn dn c khc phc. u nm 1976 chic lp p u tin ra i. Lc
u ch p c 3 quy cch, n nm 1977 p c 15 quy cch. Ngoi sn
phm p lp t, cng ty pht trin thm sn phm nh ng ht nc, ng
dn nc, dy curoa. n nm 1995-1996 Cng ty hon thnh quy trnh cng
ngh sn xut lp t mi vi nhiu quy cch khc nhau.
Nm 1976 t mt sn phm n nay cng ty sn xut c hn 30 sn
phm vi nhiu chng loi nhm phc v cho cc ngnh cng nghip, nng
nghip, giao thng vn ti v tiu dng x hi.
Tri qua hn 20 nm xy dng v trng thnh, cng ty cng c cng
c v pht trin v mi mt, n nay to c mt s c s vt cht k thut
d cha hin i ha hon ton nhng cng tng i y .
Sn phm ca cng ty sn xut a dng m bo cht lng, c bit sn
phm lp xe p 2 ln t huy chng vng ti Hi ch trin lm kinh t k
thut ton quc v c Nh nc cp giy cht lng cp I ln th hai. Uy
SVTH: Nguyn Th Thu HinTrang 20
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Chuyn tt nghip GVHD: THS. Pham Rin
tn ca Cng ty ngy cng c nng cao, sn phm c tiu th rng khp
chim lnh th trng c nc, hiu qu sn xut kinh doanh ngy cng cao.
II. C IM T CHC SN XUT V QUY TRNH CNG NGH
Sn phm ca Cng ty cao su Nng sn xut c tiu th rng ri trnth trng c nc nhm phc v cho cc ngnh cng nghip, nng nghip, giao
thng vn ti v tiu dng x hi.
Qua tng thi k sn phm ca cng ty lun lun c ci tin v quy cch,
chng loi, mu m ph hp vi th hiu ngi tiu dng . Hin nay Cng ty
ang sn xut cc loi mt hng sau:
Sm lp xe p cc c Sm lp xe my cc c
Sm lp t cc c
ng cao su cc loi
Lp t p cc loi
V cc sn phm Cao su k thut khc
Trong :+ Mt hng sm lp xe p l sn phm truyn thng ch yu chim t
trng cao
+ Mt hng ang pht trin l sn phm lp t v sm lp xe my
+ Mt hng sn phm theo thi v, n t hng l lp t p, ng nc
v cc sn phm cao su khc
Khi lng sn phm v chng loi sn phm sn xut ra khng nhngph thuc vo trnh trang b k thut cho qu trnh cng ngh sn xut m
cn ph thuc vo mi trng v iu kin phn ng ha hc thay i.V kt
qu ca vic sn xut sn phm, trong qa trnh sn xut nu ngng sn xut t
ngt (do mt in) th s sn phm trn dy chuyn s b hng. V vy c im
cng ngh sn xut dy chuyn c phn ra thnh cc cng on sn xut.
V t chc sn xut: Cng ty cao su Nng t chc sn xut theo mhnh cng ty, trc thuc cng ty l cc x nghip, hin nay Cng ty t chc thnhSVTH: Nguyn Th Thu Hin
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Chuyn tt nghip GVHD: THS. Pham Rin
6 x nghip.
1. X nghip cn luyn:
C nhim v sn xut ra cc loi bn thnh phm theo cc n pha ch
cung cp cho cc x nghip sn xut ra sn phm. X nghip c mt Gimc, mt thng k, mt k s cng ngh v mt k s c kh. Thng k x
nghip c nhim v thng k ton b nguyn vt liu nhn v thc t a vo
sn xut bn thnh phm v tng s bn thnh phm sn xut c (v s lng
tng loi), theo di cng lao ng v tnh ton chi tit cho cng nhn.
2. X nghip sm lp xe my:
C nhim v nhp bn thnh phm lin quan n sn xut sm lp xe p,xe my, v cc vt t nguyn liu khc t kho cng ty v phc v cho sn xut.
X nghip c mt Gim c, mt ph Gim c, mt thng k v ba trng ca.
Thng k xi nghip c nhim v thng k s lng bn thnh phm, vt t,
nguyn liu nhn v thc t a vo sn xut thnh phm, thng k ton b
lng sn phm sn xut c lm th tc nhp kho Cng ty, theo di lao
ng v sn phm theo cng on sn xut tnh lng cho CBCNV x
nghip; Cui thng np cho phng lao ng tin lng ca Cng ty duyt. X
nghip chia lm ba b phn.
+ B phn sn xut lp xe p
+ B phn sn xut sm xe p
+ B phn sn xut sm lp xe my
3. X nghip sm lp t mi:
C nhim v nhn bn thnh phm t x nghip cn luyn v vt t nguyn
liu khc t kho cng ty v sn xut thnh sn phm sm lp t mi cc loi.
X nghip c Gim c, Ph Gim c, mt thng k v ba trng ca. Thng k
c nhim v thng k ton b s lng bn thnh phm, vt t, nguyn liu s
dng trong thng v s lng sn phm xut nhp kho, theo di cng v lng
sn phm cho cn b cng nhn vin trong x nghip. Cui thng np v phng
lao ng tin lng duyt. X nghip chia thnh 2 b phn SX:
SVTH: Nguyn Th Thu HinTrang 22
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Chuyn tt nghip GVHD: THS. Pham Rin
B phn sn xut lp t cc loi
B phn sn xut sm, ym t cc loi
* Tm li: T chc sn xut ca Cng ty gm c su X nghip sn xut,
mc ch l tng bc giao quyn t ch cho tng X nghip, nhng hin naymi ch giao tin lng cho tng X Nghip, cn cc nhim v khc th cha
giao. Do vy cha pht huy c hiu qu v tnh ch ng, tnh trng lng ph
vt t cn ph bin. khc phc tnh trng ny lnh o Cng ty ra vic
hch ton ni b cho cc X nghip, trong hch ton chi ph nguyn vt liu,
bn thnh phm l ch yu, c ch thng pht r rng cho tng X nghip.
III. MT S QUY TRNH CNG NGH CHNH CNG TY CAO SU NNG
Mi loi sn phm ca Cng ty c mt quy trnh cng ngh sn xut
ring. Mi sn phm li s dng mt s bn thnh phm do X nghip cn luyn
sn xut ra v coi bn thnh phm nh mt s nguyn vt liu chnh khc a
vo sn xut sn phm. sn xut ra bn thnh phm X nghip cn luyn phi
theo ng quy trnh cng ngh sn xut bn thnh phm. (xem ph lc)
SVTH: Nguyn Th Thu HinTrang 23
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Chuyn tt nghip GVHD: THS. Pham Rin
S T CHC SN XUT CA CNG TY
QUY TRNH CNG NGH SN XUT BN THNH PHM
SVTH: Nguyn Th Thu HinTrang 24
Cng ty
Xnghip
canluyn
XN smlp xe
ap
Xnghipsm lp
t
Cac XNkhac
Bphnsan
xutlpxe
ap
Bphnsan
xutsmxe
ap
B
phnsan
xutsmlpxe
may
Bphnsan
xutlpt
Bphnsan
xutsm
ymt
Cac t san xut
Cn ong
Sang sy
Hoacht
Ban thanhphm
Hnluy
Cao su
S luyn
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Chuyn tt nghip GVHD: THS. Pham Rin
S B MY T CHC QUN L
Ghi ch:
A: Phng k thut c nng
B: Phng k thut cng ngh
C: Phng k hoch kinh doanh
D: Phng cung cp xut nhp khu
E: Phng ti chnh k ton
G: Phng t chc lao ngH: Phng KCS
I : Ban an ton
K: i bo v cng ty
1 : X nghip cn luyn
2 : X nghip c in nng lng
3 : X nghip sm lp xe p xe my
4 : X nghip sm lp t mi
5 : Cac x nghip khac
6 : Ca hang trung tm
7 : Chi nhanh DRC min Bc
8 : Chi nhanh DRC min Nam
* Cc nt lin ni biu hin phn cng, phn nhim trc tip
Ngoi ra c mi lin h qua li cng cp v di s lnh o ca cp trn.
1. c im t chc qun l .
a . c im :
SVTH: Nguyn Th Thu HinTrang 25
GIAM C
PHO GIAMC KYTHUT
PHO GIAMC SAN
XUT
PHO GIAMC KINH
DOANH
K TOANTRNG KIM
TRONGPHONG TAI
CHNH K TOAN
A
BBBB
I2 4 531 D876 C K G HE
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Chuyn tt nghip GVHD: THS. Pham Rin
Cn c vo c im sn xut, hnh thc t chc sn xut v quy trnh
cng ngh sn xut sn phm m cng ty hnh thnh c cu t chc qun l gm
cc b phn, phng ban c mi lin h ph thuc ln nhau theo kiu chuyn
mn ha v c phn cp mt s trch nhim v quyn hn nht nh nhmbo m thc hin chuc nng qun l sn xut mt cch trn vn .
b.S b my t chc qun l :
Nh trnh by trn, Cng ty Cao Su Nng t chc sn xut v
qun l sn xut kinh doanh theo m hnh cng ty. Trc thuc cng ty l cc x
nghip sn xut khng c t cch php nhn, khng quan h trc tip vi ngn
sch, chu s qun l mi mt ca cng ty . Ph hp vi m hnh ny ti cng tyb my qun l bao ngm :
- Gim c : L ngi iu hnh cao nht, ton quyn quyt nh mi
vn trong cng ty v chu trch nhim trc Nh nc v mi mt hot ng
ca cng ty. lm tt phn vic ca mnh, Gim c y quyn cho cc Ph
Gim c trc tip ch o cc phng ban, x nghip c lin quan v chu trch
nhim trc Gim c v nhng nhim v c phn cng.
- Cc Ph Gim c : L ngi gip vic cho Gam c theo tng lnh
vc chuyn mn, c Gim c y quyn ch o trc tip cc phng ban, cc
x nghip sn xut theo tng lnh vc c phn cng. Hng tun c trch nhim
bo co trc Gim c tnh hnh sn xut, tnh hnh qun l v kinh doanh ti
cc b phn m cc Ph Gim c chu trch nhim chnh.
- Cc phng ban, cc X nghip, chi nhnh: C trch nhim t chc b
my ca mnh v qun l kinh t, qun l k thut chuyn mn, hon thnh
tt nhim v sn xut kinh doanh ca Cng ty thuc mnh m nhim. V t
chc cc phng ban, x nghip, chi nhnh tng ng nhau, xong nu thuc
lnh vc c cng ty phn cng, c y quyn v xc nh ngha v th n v
chu trch nhim chnh quyt nh v lnh vc chuyn mn (nht l chuyn
mn k thut, chuyn mn kinh t) thuc phm vi c phn cng, y quyn
n v ph trch th n v c quan h cp trn v chuyn mn hay lnh vc
SVTH: Nguyn Th Thu HinTrang 26
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Chuyn tt nghip GVHD: THS. Pham Rin
.
Vic thit lp c cu t chc qun l trong cng ty bo m tnh cht ch
c h thng, cc cp iu hnh hiu r trch nhim quyn hn, ngha v v
quyn li ca mnh, to mi iu kin ch ng v sng to trong mi hot ngsn xut kinh doanh ca ton cng ty.
Kt hp cng tc t chc sn xut v t chc qun l, trong nhng nm
qua cng ty ngy cng cng c v nng cao cht lng sn xut v cht lng
cng tc qun l.
2. T chc cng tc k ton:
a.Hnh thc t chc cng tc k ton:Cn c vo quy m c im t chc sn xut v yu cu qun l kinh t ti
chnh ca n v, cn c vo khi lng cng vic k ton, a bn hot ng,
cng ty t chc b my k tontheo hnh thc tp trung. Tt c cc cng vic nh
kim tra phn loi chng t gc, nh khon k ton, ghi s chi tit v tng hp,
hch ton tng hp chi ph sn xut , lp bo co k ton u tp trung phng k
ton ti chnh. Ti cc x nghip sn xut trc thuc cng ty khng t chc b
my k ton ring m ch bin ch nhn vin kinh t lm nhim v thng k, thu
thp chng t sau gi v phng k ton Cng ty x l v ghi s.
S T CHC B MY K TON
SVTH: Nguyn Th Thu HinTrang 27
K toan trng kimk toan tng hp
Pho phong k toan kimk toan ga thanh, k
toan XDCB
Thuquy
K toan thanhtoan kim ktoan tai san
c nh
K toan tiuthu kim k
toan tinlng va BHXH
K toan vtliu kim
thng k tnghp
Cac thng k x nghip Cac k toan chi nhanh
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Chuyn tt nghip GVHD: THS. Pham Rin
* Chc nng nhim v ca tng k ton .
Phng k ton ti v c trch nhim gip Gim c t chc cc thng tin
kinh t hch ton kinh t ni b, quyt ton vic thc hin cc k hoch sn xut,phn tch hot ng kinh t, thc hin ng ch k ton ca Nh nc. nh k
lp bo co k ton kim tra ch hch ton, ch qun l ti chnh, xut
tham mu cho Gim c cc phng n s dng vn kinh doanh c hiu qu
- K ton trng : L ngi chu trch nhim ph trch phng k ton ti
vu. K ton trng kim phn k ton tng hp .
- Ph phng k ton: L ngi gip vic cho k ton trng, ph trchcng tc ti chnh v kim k ton gi thnh.
- Nhn vin ca phng k ton : c chia ph trch tng phn hnh
cng vic theo hng chuyn mn ha gm cc khu :
+ K ton tiu th kim tin lng v BHXH: Vi nhim v thu nhp,
phn loi chng t, hch ton tng hp v chi tit v cc nghip v bn hng,
lp bng tnh kt qu tiu th tng thng, qy, nm, lp bng bo co kt qu
kinh doanh, lp bng k np thu, theo di v thanh ton cng n vi ngi
mua. Ngoi ra k ton tiu th phi kin thm nhim v ca k ton tin lng,
tnh lng ca b phn gin tip (cc x nghip c thng k tnh lng), tng
hp tin lnmg phi tr ton cng ty, tnh trch BHXH, BHYT v KPC, phn
b lng vo chi ph sn xut trong tng thng .
+ K ton thanh ton kim k ton TSC: Vi nhm v qun l vic s
dng tin gi, tin vay ngn hng v qu tin mt, thanh ton trong ni b cng ty
v vi bn ngoi theo yu cu mua bn vt t sn xut, theo di thanh ton tm
ng, cc khon cng vic phi thu, phi tr, hch ton tng hp cc chi tit ti
khon 111, 112, 141, 311, ln nht k chng t v bng k c lin quan. Ngoi ra
k ton cn kim thm k ton TSC, phi t chc ghi chp, phn nh tng hp
s tin v tng gim TSC, tnh trch v phn b khu hao v chi ph sn xut .
b.Hnh thc s k ton :
SVTH: Nguyn Th Thu HinTrang 28
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Chuyn tt nghip GVHD: THS. Pham Rin
Cng ty Cao Su p dng hnh thc nht k chng t cho cng tc k ton
v hnh thc ny ph hp vi loi hnh sn xut ca cng ty, khi lng cng
vic phng k ton kh ln, trnh cn b ng u .Theo hnh thc ny cc
nghip v kinh t pht sinh hng ngy c phn nh trn chng t gc, tchng t gc c ghi thng vo nht k hoc chng t gc ghi vo bng k, t
bng k ghi vo nht k chng t. Mi nht k chng t dng cho mt ti khon
hoc nhiu ti khon c ni dung kinh t ging nhau hoc c mi quan h i
ng mt thit vi nhau. T nht k chng t ghi vo s ci, s ci lm cn c
lp bo co k ton. Ngoi vic s dng bng k nht k chng t, s ci k
ton cn s dng mt s s chi tit, s tng hp chi tit phc v cho cng tcqun l chung, tp hp chi ph tnh gi thnh sn phm. Vi loi s ny cc chi
ph pht sinh trn chng t gc c ghi vo s chi tit . Cui thng ghi vo s
tng hp, s tng hp chi tit lm cn c bo co nh k.
S HNH THC S K TON
Ghi ch:
:Ghi hng ngy
SVTH: Nguyn Th Thu HinTrang 29
CHNG T GC
K BANG,BANG PHN
B
NHT KYCHNG T
S CHI TIT
S CAI
S TNG
HP CHITIT
BAO CAO KTOAN
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Chuyn tt nghip GVHD: THS. Pham Rin
: Ghi cui thng
B. TNH HNH THC T V CNG TC HCH TON CHI PH SN
XUT V TNH GI THNH SN PHM TI CNG TY CAO SU
NNG.Cng tc hch ton chi ph sn xut v tnh gi thnh sn phm ng vai
tr rt quan trng trong vic iu hnh sn xut kinh doanh ca cng ty. V vy
hch ton chnh xc chi ph sn xut v tnh ng, tnh gi thnh sn phm l
nhim v trng tm ca phng k ton.
I. I TNG V PHNG PHP HCH TON CHI PH SN XUT
V TNH GI THNH SN PHM CNG TY SAO SU NNG.Vi loi hnh sn xut hnh lot, khi lng ln, quy trnh cng ngh sn
xut phc tp kiu ch bin lin tc, c sn xut bn thnh phm (BTP), v tip
tc chuyn sang giai on sn xut tip theo. Nn i tng tp hp chi ph l
tng giai on cng ngh sn xut ra bn thnh phm v sn phm. i tng
tnh gi thnh ch yu l sn phm hon thnh, cn bn thnh phm k ton tp
hp chi ph v tnh gi thnh ch tnh phn chi ph NVL sn xut ra bn thnh
phm; cn cc chi ph khc li phn b giai on sn xut ra sn phm.
Phng php tnh gi thnh l phng php phn bc.
K tnh gi thnh c tnh theo tng thng.
Cc loi NVL m cng ty hin ang s dng: c 5 loi NVL sau :
- Cao su cc loi bao gm: cm 1, cm 2, cm 3, t1, CKC, CKH, mu ...
- Cht n cao su nh: can xi, cao lanh...
- Ha cht xc tc gm 20 loi nh: Xc tin D, xc tin TMTD, xc tin
M, phng lo, lu hunh, du thng, nha thng, than en . . .
- Vt liu dt: Bt 3x4, Mnh Poliamid cc loi, vi t, PA xe p, PA
Hona....
- Vt liu kim loi v vt liu khc gm: thp ?1,83, thp ?1, thp ?5, bao
PE, thng cartton....
Cc loi vt liu trn u gp phn to nn thc th ca sn phm nhng
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Chuyn tt nghip GVHD: THS. Pham Rin
khng phi u a vo t giai on cng ngh u tin ch to nn bn
thnh phm, m to nn bn thnh phm ch bao gm cc loi nguyn vt liu
nh: Cao su cc loi, cht n cao su, ha cht xc tc. Cn cc loi vt liu
khc th c a vo gia cng ch bin giai on tip theo sn xut ra snphm. T c im trn nn bn thnh phm sn xut ra tuy khng bn ra ngoi
nhng thun tin cho vic tnh ton, k ton tin hnh tnh gi thnh ca bn
thnh phm trc.
II.TP HP CHI PH SN XUT V TNH GI THNH BN THNH
PHM
1. Tp hp chi ph sn xut.Hng thng cn c vo k hoch sn xut trong thng x nghip cn
luyn tin hnh sn xut bn thnh phm thch hp v cn i v mt s lng
sn xut phc v cho vic sn xut sn phm.
V d: Sn xut lp xe p th cn cc loi bn thnh phm nh mt lp
xe p (MLX) Cao su, vi mnh xe p (VMX). sn xut ra lp t th
cn cc lai bn thnh phm nh mt lp t (MLm), cc loi bn thnh phm
trng ln vi Poliamid nh cao su tng trong (TT), cao su tng ngoi (TN), da
du (DD).. ..
sn xut ra sm cc loi th cn cc bn thnh phm sm nh: Sm xe
p , sm xe p en, sm t.. ..
ng vi mi loi bn thnh phm c mt n pha ch ring bit do
Phng K Thut cng ngh cung cp, chi ph nguyn vt liu sn xut ra bn
thnh phm c tnh nh sau:
Chi ph NVL sn
xut BTPhm=
S lng NVL
xut dngx
n gi bnh qun thc t
nguyn vt liu2. Tnh gi thnh bn thnh phm:
Sau khi tnh c gi tr mi loi vt liu xut dng cho sn xut bn
thnh phm thng qua S theo di chi ph vt liu ca bn thnh phm (Biu
s 4); S liu biu ny c tnh ton nh sau:
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Chuyn tt nghip GVHD: THS. Pham Rin
Cn c vo tng s lng v s tin ca vt liu thc t dng sn xut
bn thnh phm trong thng ( ct xut ca biu 3). K ton tin hnh tnh chi
ph nguyn vt liu ca tng bn thnh phm bng cch: ly gi bnh qun ca
tng loi vt liu nhn vi s lng tng loi vt liu c phn b cho tngloi bn thnh phm theo bng phn b nguyn vt liu s dng theo n pha
ch ( biu s 1)
V d: Tnh gi tr than en dng sn xut Mlm (mt lp mi)
Gi tr than en dng sn xut Mlm (mt lp mi)
6.826,34 x 42.152kg = 287.743.881 ng
Nh vy, mi loi bn thnh phm s dng bao nhiu loi vt liu ta tnhgi tr cho by nhiu loi vt liu.
Trong qu trnh sn xut ra bn thnh phm , ngoi chi ph v nguyn vt
liu cn c cc chi ph khc nh tin lng cng nhn sn xut,BHXH tnh theo
lng, chi ph qun l phn xng nh khu hao my mc thit b, tin lng
qun l.. ., nhng khi tnh gi thnh bn thnh phm, k ton tp hp chi ph v
tnh gi thnh ca Cng ty ch tnh chi ph nguyn vt liu. Bi v k ton quan
nim rng bn thnh phm ny khng bn ra ngoi, ch xut dng cho giai on
sn xut ra sn phm, cn cc chi ph khc k ton tp hp nhng khng tnh
trc tip vo gi thnh ca bn thnh phm m phn b cc chi ph ny cho
tng sn phm gnh chu ( bc 2 tp hp chi ph v tnh gi thnh sn phm.)
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Chuyn tt nghip GVHD: THS. Pham Rin
(BIU S:1)TRCH : BNG PHN B NGUYN VT LIU THEO N PHA CH
Thng 5 nm 2005VT: kg
TN NVLTN BN THNH PHM
Mlm TT TN DD Sm t MLXD en MLX .. .. ...
Than en 42.152 11.216 8.036 1.787 2.943 .. .. ... 80.766Xc tin M 26,4 59,72 17,48 .. .. ... 220Xc tin DM 144,6 69,7 6,84 13,04 .. .. ... 444Phng lo RD 935,4 359,2 215,8 97,2 35,4 115,24 25,16 .. .. ... 2.530A. Stearic 2.322,2 708 431,06 115 70,8 233 49,6 .. .. ... 5.177Km ni 623,9 .. .. ... 647Km x him 4.676,7 2.863,8 1.084 366 175,5 176,8 .. .. ... 12.270Lu hunh 1.767,69 752,1 453,1 96,9 322 64,4 .. .. ... 4.872Phng lo 4010 1.872,4 359,2 215,8 35,46 .. .. ... 2.578Du F.112 3.688 1.334 829 397 653 50 10.200... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..Cao su cm 1 70.814,3 26.832 17.254 2.288 2.503 142.750,3Cao su cm 3 4.509 8.425 25.897
Cao su CKC 8.738 3.578 14.619Cao su BR 40 22.700 4.260 32.144.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
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Chuyn tt nghip GVHD: THS. Pham Rin
(BIU S: 2)
TRCH : NGUYN VT LIU XUT VO GI THNH SN PHM
Thng 5 nm 2005
Tn vt t Tin theo ho n Vn chuyn Tng s tinLng Tin1. Cao su cc loi 2.810.468.231 7.962.978 2.818.431.209- Cm 1 138.533,33 1.766.294.012 5.004.489 1.771.298.937- T 1 10.800 125.050.012 354.307 125.404.319- Cm 3 25.500 278.883.909 790.169 279.674.078- CKC 14.000 144.692.436 409.961 145.102.397- BR 40 33.388 458.338.168 1.298.621 459.636.789.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
2. Ha cht cc loi 1.228.141.128 3.479.724 1.231.620.852- Xc tin M 220 6.603.396 18.709 6.622.105- Xc tin DM 400 13.213.514 37.438 13.250.952- Lu hunh 4.750 16.673.471 47.241 16.720.712- Phng lo RM 2.490 64.784.329 183.555 64.967.884- Phng lo 4010 2.642 146.394.762 414.784 146.809.546A stearic 5.150 44.418.712 125.852 44.544.564.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..3. Cht n 33.840.692 95.881. 33.936.573
- Cao lanh 31.035 12.966.926 36.739 13.003.665.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..4. Vt liu dt 2.029.401.105 5.749.956 2.035.151.061-Vi PA xe p 4.568,9 256.699.362 727.313 257.426.675-Vi t 30.957,6 1.739.154.774 4.927.593 1.744.082.367-Vi phin 11.407,5 33.012.656 93.535 33.106.191.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..5. Vt liu kim loi 483.321.125 1.369.406 484.690.531- Thp 1 19.586 220.061.001 623.054 220.681.505
- Li INOX 30,5 4.496.855 12.741. 4.509.596- Van t 1.000 18.500.148 52.416. 18.552.564.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..6. Vt liu khc 77.049.629 218.306 77.267.935- Bao PE bc lp 1.845,3 32.835.036 93.032. 32.928.068- Thng cc tng 1.297 7.139.137 20.277 7.159.414.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..7. Nhin liu 396.818.519 1.123.749 397.942.268- Du en 201.413 393.633.891 1.123.749 394.757.640
.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..Tng cng NVL 7.058.840.429 20.00.000 7.078.840.429SVTH: Nguyn Th Thu Hin
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Chuyn tt nghip GVHD: THS. Pham Rin
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Chuyn tt nghip GVHD: THS. Pham Rin
TRCH: S THEO DI NHP- XUT- TN CAO SU HA CHTTHNG 05 NAM 2005
(BIU S:3)
Tn vt liuTN U K NHP TRONG K XUT TRONG K TN CUI KLng
(kg)Tin (ng)
Lng(kg)
Tin (ng)Lng
(kg)n gi Tin (ng)
Lng(kg)
Tin (ng)
Than en 2.008 13.663.231 81.227 554.527.426 80.766 6.826,34 551.336.176 2.469 16.854.481Xc tin M 220 6.622.105 220 30.100,48 6.622.105Xc tin DM 109 3.611.657 400 13.250.952 444 33.128,9 14.709.323 65 2.153.377Ph.lo RD 86 2.376.978 2.490 64.967.884 2.530 26.143,19 66.142.271 46 1.202.591A. Stearic 110 948.645 5.150 44.544.564 5.177 8.648,90 44.775.355 83 717.854Km ni 97 699.447 600 4.320.024 647 7.201,54 4.659.396 50 360.075Km x him 36 443.011 12.250 152.629.120 12.270 12.459,07 152.872.789 16 199.342Lu hunh 275 953.052 4.750 16.720.712 4.872 3.517,17 17.135.652 153 538.112Ph.lo 4010 53 2.919.265 2.642 146.809.546 2.578 55.558,00 134.228.524 117 6.500.287Du F.112 10.200 59.811.066 10.200 5.863,83 59.811.066... .. .. ... .. .. ... .. .. ... .. .. ... .. .. ... .. .. ... .. .. ... .. .. ... .. .. ... .. ..Cao su cm 1 5.189,03 68.299.140 138.533,3 1.771.298.937 142.750,3 12.799,67 1.827.156.732 972,1 12.441.345Cao su cm 3 1.094 11.964.075 25.500 279.674.078 25.897 10.966,31 283.994.530 697 7.643.623Cao su CKC 619 6.602.462 14.000 145.102.397 14.619 10.337,24 151.704.859Cao su BR 40 5.590 79.507.922 33.388 459.636.789 32.144 13.832,03 444.616.772 6.834 94.527.939
.. .. .. ..Tng Cng 241.162.505 4.050.847.735 4.117.785.501 174.225.189
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Chuyn tt nghip GVHD: THS. Pham Rin
Cc bn thnh phm, sau khi c X nghip cn luyn sn xut han
thnh c nhp vo kho cng ty, t kho cng ty mi xut cho cc x nghip
khc sn xut sn phm.
III.TP HP CHI PH SN XUT V TNH GI THNH SN PHM1. K ton tp hp chi ph NVL trc tip:
1.1. Xc nh v nh gi sn phm d dang:
xc nh lng bn thnh phm, nguyn vt liu dng vo sn xut
sn phm hng thng; cui mi thng i din Phng ti v Cng ty v thng
k cc x nghip tin hng kim k nh gi sn phm d dang. Sn phm d
dang ca Cng ty bao gm: Bn thnh phm ang lm d trn cc cng onsn xut, bn thnh phm tn kho cc x nghip, cc sn phm d dang cha
n cng on cui .
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Chuyn tt nghip GVHD: THS. Pham Rin
TRCH: BNG PHN B BN THNH PHM - NGUYN VT LIU (BIU S : 5)THNG 03 NM 2005
Tn BTPNVL
VTLp t cc loi Sn t cc loi Lp xe p cc loi TngBTP
MVL Sdng1200-20 900-20 .... 1200-20 1000-20 .... Lp X en Lp X . ..Sn lng SX Chic 1.064 2.948 504 110 52.894 13.682Bn T.Phm Mlm Kg 36.946 64.143 142.512TT 14.758 21.618 55.237TN 8.352 14.914 33.416DD 2.149 5.104 10.398Sm t 3.217 577 4.581MLX en 21.797 6.618,4 28.914,6MLX 8.019 12.980 6.644,4.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . .. .. .. ..Vi t 8.019 12.980 31.334Vi PA X 1.911 494 3.360,60Vi Phin 6.200 1.601 9.892,00.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . .. .. .. ..Thp 1 2.396 4.775 10.614Li Inox 1,1 0,2 28,95Van t Ci 645 140 894
.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . .. .. .. ..PE bc lp t 435,4 680,7 1.664,77Thng cc ton 102 22 141.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . .. .. .. ..in Kw 63.500 118.528 2.646 456 33.789 8.740 398.540.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . .. .. .. ..Du en Lt 23.598 49.696 1.583 329 15.330 3.965 201.413
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Chuyn tt nghip GVHD: THS. Pham Rin
Sau khi xc nh c gi tr ca tng loi bn thnh phm dng vo sn
xut v tng gi tr bn thnh phm xut dng trong thng,k ton cn c vo
bng phn b bn thnh phm, nguyn vt liu (biu 5) do phng k thut cng
ngh a ln tin hnh phn b gi tr ca tng loi bn thnh phm chotng sn phm thng qua.
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Chuyn tt nghip GVHD: THS. Pham Rin
TRCH : S NHP- XUT- TN BN THNH PHM
Thng 5 nm 2005
(BIU S 6)
Tn BTP Tn u k Nhp trong k Xut trong k Tn cui k
S lng Thnh tin S lng Thnh tin S lng n gi Thnh tin S lng Thnh tin
Mlm 22.229 252.118.755 515.029 1.803.753.913 142.512 11.865,96 1.691.041.692 30.746 364.830.976TT 9.671 112.013.788 53.694 607.851.429 55.237 11.360,61 637.526.015 8.128 92.339.202
TN 5.751 68.078.421 34.204 392.750.163 33.416 11.533,69 385.409.785 6.539 75.418.799
DD 2.435 15.764.911 9.713 63.815.376 10.398 6.550,90 68.116.258 1.750 11.464.029
Sn t 2.045 32.659.143 6.110 92.100.036 4.581 15.298,49 70.082.383 3.574 54.676.796
MLX en 3.412,56 20.224.315 29.289 173.646.332 28.914,6 5.928,48 171.419.628 3.787,56 22.451.019
MLX 860,4 6.350.103 6.772 50.188.277 6.644,4 7.407,68 49.219.589 988 7.318.791
.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Tng Cng: 653.144.578 4.117.785.051 3.963.031.350 807.898.279
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Chuyn tt nghip GVHD: THS. Pham Rin
TRCH: S PHN B BN THNH PHM CHO TNG SN PHMThng 5 nm 2005
(BIU S 7)
T n
BTP
Tng cng Lp t mi 1200-20 Lp t 900-20 Sm 1200-20 Sm 1100-20 Lp X en Lp X
SL gi Tin SL Tin SL Tin SL Tin SL Tin SL Tin SL tin
Mlm 142.512 11.865,96 1.691.041.692 36.946 438.399.758 64.143 761.118.272 .. ..
TT 55.237 11.360,61 627.526.015 14.758 167.659.882 21.618 245.593.668 .. ..
TN 33.416 11.533,69 385.409.785 8.352 96.329.379 14.914 172.013.453 .. ..
DD 10.398 6.550,90 68.116.258 2.149 14.077.884 5.104 33.435.793 .. ..
Sm t 4.581 15.298,49 70.082.383 3.217 49.215.242 577 8.827.229 .. ..
MLX en 28.914,6 5.928,48 171.419.628 21.797
129.223.079 .. ..
MLX 6.644,4 7.407,68 49.219.589 6.618,4 49.026.989 .. ..
.. .. .. ..
Tng Cng 3.963.031.350 725.969.320 1.233.804.552 49.468.680 8.884.054 212.592.372 69.682.707 .. ..
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Chuyn tt nghip GVHD: THS. Pham Rin
V d: Cch tnh gi tr ca Mlm phn b cho lp 900-20
64.143 x 11.865,96 = 761.118.272 ng
Dng tng cng ca mi sn phm chnh l ton b gi tr bn thnh phm
phn b cho tng sn phm trong thng.3.K ton chi ph vt liu khc:
sn xut ra sn phm, ngoi bn thnh phm, sn phm ca cng ty cn
cn nhiu loi nguyn vt liu khc nh: vi t, vi phin, thp ? 1, PE bc lp,
thng cc ton.. .. v cc vt liu dng t l lu ha sn phm. theo di
cc chi ph ny k ton thng qua S theo di nhp - xut - tn, vi, kim loi,
vt liu khc, nhin liu (Biu s 8)Hng thng k ton gi thnh cn c vo s lng vt liu dt, vt liu kim
loi, vt liu khc, nhin liu....Xut kho Cng ty cho cc x nghip (Xut theo
nh mc).
V s tin (Ct tng cng biu 2) ghi vo ct nhp trong k cng tn
cui k (v lng) do phng Cng ngh tng hp (T cc bin bn kim k cc
x nghip), t lng xut trong k c tnh ton nh sau:
SL xut trong k = SL tn u k + SL nhp trong k - SL tn cui k
SVTH: Nguyn Th Thu HinTrang 43
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Chuyn tt nghip GVHD: THS. Pham Rin
TRCH : S THEO DI NHP XUT TN VT LIU VI, KIM LOI, VT LIU KHC, NHIN LIUTHNG 03 NM 2005 (BIU S 8)
Tn vt liuTn u k Nhp trong k Xut trong k Tn cui k
Lng Tin () Lng Tin () Lng gi Tin () Lng Tin
Vt liu dt 775.454.054 2.249.851.639 2.166.694.025 8.58.611.668
Vi t 9.398,1 528.910.469 30.957,6 1.744.082.367 31.344,2 56.323,96 1.765.429.467 9.011,5 507.563.369
Vi PA xe p 648 36.552.333 4.568,9 257.426.675 3.360,6 56.351,28 189.374.112 1.856,3 104.604.896Vi phin 1.435,9 4.120.844 11.104,5 33.106.191 9.892,0 2.898,53 28.672.259 2.951,4 8.554.776
...... ...... ...... ...... ...... ...... ...... ...... ...... ......
VL.KL & VL # 12.468.532 378.798.787 271.789.762 119.477.557
Thp 1 847,50 9.431.598 19.586 220.684.505 10.614 11.261,71 119.531.790 9.819,50
110.584.313
Li Inox 3,49 512.696 30,5 4.509.596 28,95 147.757,93
4.277.592 5,04 744.700
Vi t 52 993.966 1.000 18.552.564 894 48.580,35 16.610.833 158,00 2.935.697
...... ...... ...... ...... ...... ...... ...... ...... ...... ......
PE bc lp t 29,6 528.272 1.845,3 32.928.068 1.664,77 17.844,33 29.706.705 210,13 3.749.635
Thng cc ton 180 2.124.054 141 11.800,30 1.663.842 39,00 460.212...... ...... ...... ...... ...... ...... ...... ...... ...... ......
Nhin liu 2.929.360 397.942.268 400.871.628
Du en 201.413 394.757.640 201.413 1.959,94 394.757.640
...... ...... ...... ...... ...... ...... ...... ...... ...... ......
Tng cng 790.851.946 3.026.592.694 2.839.355.415 978.089.225
SVTH: Nguyn Th Thu Hin Trang 44
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Chuyn tt nghip GVHD: THS. Pham Rin
4. K ton chi ph nhin liu:
Cn c vo lng hi nhit dng vo sn xut sn phm, phng cng
ngh trc tip phn b v lng cho tng sn phm theo t l vi nh mc ban
hnh (Tng t nh cc loi bn thnh phm, nguyn vt liu khc thng quabiu s 5).
K ton tp hp chi ph v tnh gi thnh xc nh tng chi ph nhin liu
sut dng vo sn xut thng qua biu s 8 S theo di nhp- xut- tn vi, kim
loi, vt liu khc, nhin liu
Sau cn c vo s tin c xc nh v lng phn b cho tng sn
phm thng qua Bng phn b nhin liu ( biu s 10).5. K ton tp hp chi ph, nhn cng trc tip:
Cc sn phm ca Cng ty lun tn ti hai loi n gi lng, l n
gi tin lng thc t p dng tr lng cho cng nhn trc tip sn xut v
n gi tin lng xy dng vi cp trn, ng thi c s dng xc nh
tng s chi ph tin lng hch ton vo gi thnh sn phm trong thng. V vy
tng s tin lng c tnh vo ga thnh sn phm hng thng thng ln hn
tng s tin lng thc t tr trong thng. S d c khon chnh lch ny l
b p thu nhp khi Cng ty gp kh khn trong sn xut v tiu th sn phm
trn th trng, gp phn n nh i sng cho cn b cng nhn vin trong
Cng ty.
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Chuyn tt nghip GVHD: THS. Pham Rin
TRCH : BNG PHN B NHIN LIU
THNG 03 NM 2005
(BIU S 10)
Tn Sn Phm Tng Tin Du en Du DiezelS lng S Tin S lng S tinLp t 1200-20 47.408.724 23.598 46.250.664 322 1.158.060Lp t 900-20 100.284.175 49.686 97.381.824 807 2.902.351.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..Sm t 1200-20 3.178.111 1.583 3.102.585 21 75.526Sm t 1100-20 659.206 329 644.820 4 14.386.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..Lp xe p en 30.045.880 15.330 30.045.880Lp xe p 7.771.162 3.965 7.771.162.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Tng Cng: 400.871.628 394.757.640 6.113.988
Hng thng k ton tin lng cn c vo sn lng thc t nhp kho v
mt s khon thc t tr lp: Bng phn b tin lng v bo him x hi v
gi thnh sn phm (Biu s 11). K ton tin lng trch 19% Bo him x
hi:
Tng lng c bn: 246.115.079 ng
Vy tng BHXH phi tnh trong thng 03 nm 2005 l: 46.761.865 ng
K ton tin lng phn b li cho cc i tng, phn b theo tng t l
vi tin lng c phn b. Sau khi nhn bn tng hp ca k ton tin
lng, k ton gi thnh tch ring phn tin lng v BHXH tnh trc tip
cho cc sn phm v cng cc chi ph tin lng v BHXH ca cng nhn sn
xut x nghip cn luyn, x nghip c in, phc v khc nh mc n, sa cha,
lm thm gi.. .. Ri phn b li cho tng sn phm theo tiu thc t l vi tin
lng tnh trc tip thng qua biu 12 Bng phn b tin lng v bo him
x hi
6. Chi ph sn xut chung:
Chi ph sn xut chung ca Cng ty c tnh ton tp hp chi ph v tnh
gi thnh chia thnh hai loi theo di v phn b sn phm l chi ph nng
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Chuyn tt nghip GVHD: THS. Pham Rin
lng v chi ph sn xut chung khc.S d k ton phn thnh hai loi chi ph l
chi ph nng lng phn b cho cc loi sn phm theo nh mc, cn cc chi ph
khc phn b cho cc sn phm theo tiu thc tin lng.
a. K ton nng lng:Cn c vo cc ng h o in c lp t cc x nghip, cui mi
thng c kim k tnh ra s in thc t dng vo sn xut, phng cng ngh
trc tip phn b cho tng sn phm theo t l vi nh mc c xy dng
trc. K ton tp hp chi ph v tnh gi thnh xc nh chi ph nng lng
dng vo cho sn xut thng qua s ch in ca S in ca thng nhn vi
n gi in (Ngha l tng s tin phi tr cho S in). K ton phn b chotng sn phm theo t l vi s ch in thc t Cng ty dng, c phng cng
ngh th hin biu s 5 Bng phn b bn thnh phm, nguyn vt liu cho
tng sn phm. S ch in ca Cng ty vi s ch in ca S in thng
xuyn c s chnh lch nhau do S in c ng h in khng cng ngy vi
Cng ty. K ton phn b tin in cho tng sn phm thng qua Bng phn b
chi ph nng lng cho tng sn phm (Biu s 13).
b.Tp hp chi ph sn xut chung:
Cc chi ph ny c k ton cn c vo bng phn b s 1,2,3 cc bng
k v cc nht k chng t c lin quan ghi vo cc ct v cc dng cho ph
hp vi bng k s 4 (Biu s 14).
T s liu tp hp c chi ph sn xut chung bng k s 4, k ton tp
hp chi ph v tnh gi thnh tin hnh phn b cho tng i tng s dng, theo
tiu thc t l vi tin lng tnh vo gi thnh sn phm. Bc phn b ny
c k ton tin hnh nay trn s tng hp gi thnh thc t. Tng gi tr phn
b theo tiu thc tin lng l s tng cng a tp hp c s theo di chi ph
sn xut chung tr i phn chi ph nng lng tp hp TK 335.
7. Tnh gi thnh sn phm:
Trn c s cc chi ph sn xut tp hp v phn b cho tng sn
phm, k ton gi thnh tng hp li thng qua S tng hp gi thnh thc t
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Chuyn tt nghip GVHD: THS. Pham Rin
TRCH: BNG PHN B TIN LNG V BHXH VO GI THNH SP
Thng 03 nm 2005
(BIU S11)
I TNG PHN B LNGPHN B LNGTHC T TRCHBHXH 19%
I. X nghip xe p 185.313.016 45.644.095 8.672.378
1. Lp xe p en 50.038.412 5.454.895 1.036.431
2. Lp xe p 11.871.523 25.586.205 4.861.379
.. .. .. .. .. .. .. .. .. ..
II. X nghip t mi 240.582.120 59.256.105 11.258.660
1.Lp t 1200-20 64.856.581 15.975.953 3.035.4312. Lp t 900-20 103.872.008 25.586.205 4.861.379
.. .. .. .. .. .. .. .. ..
3.Sm t 1200-20 4.340.066 1.069.205 203.149
4. Sm t 1100-20 661.960 163.284 31.024
.. .. .. .. .. .. .. .. .. ..
III. X nghip t p 28.641.230 7.054.174 1.340.293
IV. X nghip sn phm mi 12.144.913 2.991.332 568.353
V. X nghip c in, phc v khc 22.884.100 5.636.174 1.070.873
VI. X nghip cn luyn 46.014.000 11.333.016 2.153.273
TNG TIN LNG TNH VOGI THNH
535.579.379 133.493.842 25.363.830
VII. Chi ph sn xut chung (TK 627) 85.451.145 219.135.316 41.635.710
1. X nghip t mi 8.641.230 13.889.474 2.639.000
2. X nghip xe p 6.781.000 4.931.505 936.986
.. .. .. .. .. .. .. .. ..
VIII. CPQL Cng ty (TK 642) 314.479.528 89.801.712 17.062.325
TNG CNG : 935.510.052 246.115.079 46.761.865TRCH : BNG PHN B TIN LNG V BHXH
THNG 03 NM 2005
(BIU S 12)
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Chuyn tt nghip GVHD: THS. Pham Rin
T n SPTIN PHN B
TNH VO GI THNHTHC T
TIN LNG BHXH TIN LNG BHXH
Lp t 1200-20 64.856.581 3.035.431 74.431.629 3.483.546
Lp t 900-20 103.872.008 4.861.379 119.207.066 5.579.055
.. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Sm t 1200-20 4.340.066 203.149 4.980.809 233.140
Sm t 1100-20 661.960 31.024 759.688 35.605
.. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Lp xe p en 50.038.412 3.213.299 57.425.791 2.867.672
Lp xe p 11.871.523 555.660 13.624.166 637.691
.. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
TNG CNG: 466.681.279 21.839.684 535.579.379 25.363.830
TRCH : BNG PHN B CHI PH NNG LNG
Thng 03 nm 2005
(BIU S 13)
TN SN PHM KW CNG TY KW S IN TNG TINLp t 1200-20 72.855 63.500 47.306.106
Lp t 900-20 185.987 118.528 88.300.760
.. .. .. .. .. .. .. .. .. .. .. ..
Sm t 1200-20 3.036 2.646 1.971.212
Sm t 1100-20 523 456 339.710
.. .. .. .. .. .. .. .. .. .. .. ..
Lp xe p en 38.767 33.789 25.172.063Lp xe p 10.028 8.740 6.511.108
.. .. .. .. .. .. .. .. .. .. .. ..
TNG CNG: 457.254 398.540 296.903.549
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Chuyn tt nghip GVHD: THS. Pham Rin
TRCH: BNG K S 4: TP HP CHI PH SN XUT THEO PHN XNGDNG CHO CC TK 154, 622, 621, 627
Thng 03 nm 2005 (BIU S: 14)
TK GHI C
TK GHI N TK 152 TK 153 TK 111 TK 141 TK 334 TK 338 TK 335 TK 214
CNG CPTHC TTRONGTHNG
TK 622 535.579.379 25.063.830 560.648.209
XN t mi 240.582.120 11.258.660 251.840.780
XN xe p 185.313.016 8.672.378 193.985.394
XN cn luyn 46.014.000 2.153.273 48.167.273
.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
TK 627 184.349.517 10.749.831 43.378.100 34.295.000 85.451.145 4.635.710 296.903.549 953.562.370 1.613.325.222
XN t mi 84.349.100 5.453.800 11.789.000 4.985.200 8.641.230 2.639.000 185.600.000 165.106.115 468.563.445
XN xe p 38.570.100 547.800 5.862.000 3.897.100 6.781.000 936.986 58.100.000 66.875.418 181.570.800
.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
TNG CNG: 184.349.517 10.749.831 43.378.100 34.295.000 621.030.524 29.699.540 296.903.549 953.562.370 2.173.968.431
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Chuyn tt nghip GVHD: THS. Pham Rin
TRCH : S TNG HP GI THNH THC T
Thng 03 nm 2005
(BIU S 15)
T n SPSL sn
xut
Chi ph NVL trc tip Chi ph NC trc tip Chi ph SXC T nggi thnh
Gi thnhn vNVL Nhin liu Lng BHXH in TK 627
Lp t 1200-20 1.064 1.232.278.260 47.408.724 74.431.629 3.483.546 47.306.106 341.668.673 1.746.576.938 1.641.519,68Lp t 900-20 2.948 2.083.050.456 100.284.175 119.207.066 5.579.055 88.300.760 531.525.000 2.927.946.512 993.197,60
.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Sm t 1200-20 504 62.960.475 3.178.111 4.980.809 233.140 1.971.212 1.502.000 74.825.747 148.463,78
Sm t 1100-20 110 11.802.512 659.206 759.688 35.605 339.710 229.000 13.825.721 125.688,30
.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Lp xe p en 52.894 393.862.239 30.045.880 57.425.791 2.687.672 25.172.063 24.031.000 533.224.645 10.081,00
Lp xe p 13.682 117.473.247 7.771.162 13.624.166 637.691 6.511.108 4.922.000 150.939.374 11.031,97
.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
TNG CNG: 6.401.515.137 400.871.628 535.579.379 25.063.830 296.903.549 1.316.421.673 8.976.355.196
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Chuyn tt nghip GVHD: THS. Pham Rin
PHN III
MT S SUY NGH NHM HON THIN
CNG TC K TON TP HP CHI PH
SN XUT V TNH GI THNH SN PHM
CNG TY CAO SU NNG
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Chuyn tt nghip GVHD: THS. Pham Rin
I NHNG U IM V NHNG MT HN CH CN PHI HON
THIN TRONG CNG TC K TON TP HP CHI PH SN XUT
V TNH GI THNH SN PHM CNG TY CAO SU NNG.1. u im:
Cng ty cao su Nng p dng hnh thc k ton nht k chng t.
Lm ng theo quy nh ca Nh nc v ch k ton ti chnh v xc
nh ng mc tm quan trng ca vic tit kim chi ph sn xut, h gi thnh
sn phm. V vy, vic t chc cng tc k ton tp hp chi ph sn xut v tnh
gi thnh sn phm c phng k ton Cng ty thc hin mt cch nghim tc.Vi i ng cn b k ton ca Cng ty c trnh chuyn mn cao v nhiu
kinh nghim, lm cho khi lng ca cng vic c gim nh v bo m
c tnh chnh xc cao.
Mt thnh cng trong cng tc qun l chi ph sn xut ca Cng ty l
t chc tt vic qun l nguyn vt liu v mt hin vt, lun lun khuyn khch
tit kim chi ph sn xut. Mi khi a vo sn xut mt mt hng no Cng
ty u xy dng nh mc bn thnh phm, nguyn vt liu. khuyn khch
vic tit kim nguyn vt liu, Cng ty thc hin quy ch thng pht: Thng
50% gi tr tit kim cho b phn thc hin tit kim, ngc li s pht 30%cho
b phn no khng thc hin tit kim m li lm lng ph. Phng k ton Cng
ty t chc theo di nguyn vt liu mt cch cht ch t khi a vo sn xut
n khi sn xut ra sn phm hon thnh nhp kho.
y l mt vic lm rt c ngha, quan trng trong vic qun l chi ph
sn xut. Ngoi ra, hng thng Cng ty thc hin vic kim k cc x nghip,
iu ny rt quan trng cho vic theo di tnh hnh thc hin nh mc, gup
Cng ty c th chn chnh kp thi nhng b phn lm hao ph nguyn vt liu,
hay do cht lng nguyn vt liu gy lng ph ln, t dn n tnh trng gi
thnh b cao ln t ngt do nhng hao ph bt thng.
2. Nhng hn ch:
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Chuyn tt nghip GVHD: THS. Pham Rin
Cng tc hch ton k ton chi ph sn xut v tnh gi thnh sn phm
Cng ty, Tuy c nhiu thay i cho ph hp vi c im hot ng sn xut
kinh doanh, nhng cn c mt s hn ch cn khc phc trong qua trnh tp hp
chi ph sn xut v tnh gi thnh sn phm nh:- Cc khon chi ph sn xut chung ( tr i chi ph nng lng) chng
u cha c qun l theo nh mc hay theo d ton, iu ny c th lm cho
chi ph ny pht sinh ln gy nh hng n gi thnh sn phm .
- Do c im ca quy trnh cng ngh, Cng ty p dng phng php tnh
gi thnh hin thi ph hp. Bn thnh phm do Cng ty sn xut ch phc v
cho Cng ty khng xut bn ra ngoi, nn vic tnh gi thnh ca bn thnhphm, Cng ty ch tp hp chi ph nguyn vt liu trc tip, cn cc chi ph khc,
Cng ty phn b vo sn phm theo tiu chun tin lng sn phm.
Trn thc t, cng lao ng ca mt cng nhn b ra sn xut 1 kg bn
thnh phm tng loi ging nhau v s lng bn thnh phm phn b vo tng
sn phm li khng t l vi tin lng sn phm cho nn vic phn b cc chi
ph tin lng cng nhn sn xut chung ca x nghip cn luyn theo tiu chun
tin lng cng nhn sn xut l khng ph hp.
Vic trch khu hao TSC vo chi ph sn xut, c Cng ty tp hp
chung cho ton phm vi Cng ty m TSC ca cng ty c nhiu mc khu hao
khc nhau. Cho nn vic trch khu hao chung cho tan b Cng ty l khng
ng.
Khi xut dng cng c, dng c sn xut th ton b gi tr c kt
chuyn ht mt ln vo chi ph sn xut trong k pht sinh, d gi tr cng c,
dng c ln hay nh. iu ny khng ph hp vi loi cng c, dng c c
gi tr ln, cn phn b li.
II. MT S SUY NGH NHM HON THIN CNG TC K TAN
TP HP CHI PH SN XUT V TNH GI THNH SN PHM
CNG TY CAO SU NNG:
Qua thi gian thc tp, c s gip ca thy Phm Rin v cc c ch,
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Chuyn tt nghip GVHD: THS. Pham Rin
anh ch Phng K ton Cng ty, trn c s nghin cu tnh hnh thc t, em xin
c a ra mt s kin nh nhm hon thin hn na cng tc k ton tp
hp chi ph sn xut v tnh gi thnh sn phm cng ty Cao su nng.
1. Tp hp chi ph v tnh gi thnh bn thnh phm:Khi tp hp chi ph tnh ga thnh bn thnh phm, Cng ty ch tp hp
chi ph nguyn vt liu trc tip, cn cc chi ph khc Cng ty phn b vo sn
phm theo tiu chun tin lng sn phm. (do bn thnh phm sn xut ra
khng bn ra ngoi m tip tc chuyn giao a vo sn xut tip ra sn phm
ca Cng ty) Vic tnh nh vy s lm n gin khi lng cng vic tnh ton
nhng s thiu chnh xc. Chnh v vy m Cng ty cn tnh gi thnh ca bnthnh phm c th hn. Ngoi chi ph nguyn vt liu trc tip, k ton phi tnh
ton v phn b chi ph nhn cng trc tip, chi ph sn xut chung tnh gi
thnh cho ph hp.
V d: Ta c bng phn b tin lng cho tng loi bn thnh phm ca x
nghip cn luyn nh sau:
THNG 03 NM 2005
Tn bn
thnh phm
Sn lng tng
loi BTP (kg)
n gi thc t
ca BTP ()
Tng tin lng
thc t ()Mlm 142.512 133,78 19.064.624TT 55.237 154,89 8.539.030TN 33.416 164,56 5.498.997DD 10.398 139,07 1.446.063
Sm t 4.581 136,88 627.053MLX en 28.914,6 136,27 3.940.241MLX 6.644,4 151,85 1.008.946Tng cng 46.014.400
Sau k ton phn b chi ph sn xut chung li da trn tiu chun phn
b l tng lng tnh vo gi thnh bn thnh phm. T k ton tnh c gi
thnh ca tng loi bn thnh phm mt cch chnh xc.
K ton tp hp chi ph sn xut v tnh gi thnh sn phm s c tnh
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Chuyn tt nghip GVHD: THS. Pham Rin
gi thnh ca sn phm mt cch chnh xc hn vi gi thnh ca bn thnh
phm mi tnh li.
2. Phng php k ton tp hp chi ph nguyn vt liu trc tip:
Chi ph nguyn vt liu trc tip bao gm nguyn vt liu chnh v vt liuph. Khi xut kho nguyn vt liu s dng cho sn xut, gi thc t xut kho
nguyn vt liu cng nh cc vt t khc Cng ty l c tnh theo phng
php bnh qun gia quyn cui thng. Nhng vi iu kin s dng my vi tnh
nh hin nay, th tt nht b phn k ton vt t nn tnh gi thc t xut kho
nguyn vt liu theo phng php bnh quan gia quyn di ng. Bi l, theo h
thng k khai thng xuyn m Cng ty ang s dng, tt c cc hot ng gnlin vi qu trnh vn hnh ca Cng ty u c ghi r hng ngy v thng
xuyn. S sch k ton trong h thng ny phi thng xuyn cp nht ha
lun bit c chi ph ca qua trnh sn xut cng nh hng tn kho ca mnh.
Hn na quy m ca Cng ty tng i ln nn cn cc bo co thng xuyn
nhm cung cp kp thi cho qan l. Mt khc, Cng ty s ln nhp nguyn vt
liu trong thng khng nhiu, do tnh gi xut nguyn vt liu bng phng
php bnh qun gia quyn di ng l thun li. Gi bnh qun di ng s phn
nh chnh xc lng chi ph chi ra cho sn xut nht l trong iu kin gi c th
trng bin ng, nh ch tiu gi thnh c phn nh mt cch chnh xc
nht.
Bin ng nhp kho, xut kho v tn kho nguyn vt liu c theo di
chi tit trn s chi tit vt t v c cp nht d kiu vo my vi tnh, phn cp
nht d liu theo tng loi vt t vi u tin phiu nhp kho nguym vt liu
c nhp vo my trc. Trn phiu xut kho phi xc nh r mc ch s
dng hch ton ng vo i tng cn tp hp chi ph . My vi tnh s tnh ra
gi thc t NVL mi ln xut kho ng thi xc nh c gi tr NVL xut kho
lm cn c hch ton.
Cui k, xc nh ng chi ph NVL trc tip s dng trong k, cn
phi tin hnh kim tra, xc nh li NVL tha cha s dng cc phn xng
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Chuyn tt nghip GVHD: THS. Pham Rin
sn xut, lp bo co kim k t cc phn xng cp nht vo my chi tit
theo tng loi. T s tnh ra chi ph NVL trc tip trong k tp hp cho tng
i tng sn xut.
Chi ph thc t NVLs dng trong k
= Gi tr NVL avo sn xut
- Gi tr NVL cn li cuik cha s dng
Sau khi tnh c chi ph tng loi NVLvo i tng tp hp chi ph, t
my tnh s tin hnh phn b chi ph theo tng nhm sn phm phc v
cho vic tnh gi thnh sn phm.
S CHI TIT VT T
T ngy... n ngy
Ti khon:
Kho :
S
CT
Ngy
CT
Din
gii
TK
Nhp Xut TnSL gi Tin SL gi Tin SL gi Tin
* Chi ph vt liu khc:
Hin nay, k ton Cng ty phn chi ph nguyn vt liu trc tip thnh 2
loi l chi ph bn thnh phm v chi ph nguyn vt liu khc. Do c im
ca quy trnh cng ngh sn xut sn phm ca Cng ty, vic k ton theo di
ring chi ph nguyn vt liu chnh nh vi mnh, thp 1... li va c cc chiph v bao b, nhn hiu hng ha bao gi, bo qun sn phm phc v cho
vic tiu th sn phm v mt s loi vt liu khc khng to nn thc th sn
phm, cng khng phc v cho vic tiu th sn phm nhng li phc v cho
qu trnh sn xut sn phm nh li lc....nh vy thc t cc loi nguyn vt
liu nh bao PE bc lp, nhn hiu hng ha, thng cc ton ng sm.... khng
to nn thc th sn phm m n lm tng thm cht lng v gi tr ca sn
phm d tiu th trn th trng m hin nay cng ty d tp hp chi ph ring,
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Chuyn tt nghip GVHD: THS. Pham Rin
nhng li phn b cho cc loi sn phm chung vo mt biu gi l bng phn
b nguyn vt liu khc (Biu 9). Cn cc loi vt liu nh li lc cng khng
c theo di ring.
Vic ny s lm cho vic nh gi t trng ca tng loi vt liu trong githnh ca tng loi sn phm gim i phn chnh xc.
Nh vy, thun li cho vic phn tch gi thnh v phn nh ng
thc cht chi ph nguyn vt liu trc tip trong gi thnh sn phm, phn nh
ng thc cht v cng dng ca tng loi vt liu phc v cho sn xut, k ton
c th thc hin thm mt s cng vic sau:
- Trn s theo di nhp xut tn vi, kim loi, nhin liu, vt liu khc ( bius8), k ton c th sa i theo di cc loi nguyn vt liu thnh 3 loi nh
sau:
+ Nguyn vt liu chnh khc: Bao gm vi t, thp 1....
+ Vt liu ph: Li lc, van t....
+ Nhin liu: Du t l....
- Trn s phn b nguyn vt liu khc cho tng sn phm ( biu 9) cng bng
cc bc thc hin nh c nhng k ton ch cn sa i mt cht trn biu mu
nh sau:
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BNG TNG HP PHN LAI CC LOI VT LIU
THNG..... NM....
Tn NVL
TN SN PHMLP 1200-20 LP 900-20 .. ..
S LNG TIN S LNG TIN .. ..I. Ch ph NVL chnhChi ph BTPChi ph NVL khcVi tVi phinThp 1.. ..II. Chi ph VL phLi lc
Van t.. ..III. Chi ph VL khc
(bao b)PE bc lpThng cc ton.. .. ..Tng cng:
Nh vy khi phn tch gi thnh, nh gi t trng ca cc loi nguyn vt
liu.... k ton nhn vo biu s 9 ( sa cha li) s nh gi c ngay mt
cch chnh xc. Vic lm ny s gip cho k ton lm tt hn cng tc qun l
cc vt liu v gi thnh.
3. Tp hp v phn b chi ph nhn cng trc tip:
Theo cch lm hin nay ca Cng ty, chi ph nhn cng trc tip c tp
hp theo cc phn xng, cui k tin hnh phn b cho cc sn phm v ktchuyn vo gi thnh sn phm l ph hp. Nhng trong vic hch ton lng
cng nhn sn xut khng cp n vn trch trc tin lng ngh php
cho cng nhn sn xut. Nh th lm cho chi ph tin lng gia cc thng c
th tng gim t ngt do cng nhn ngh php gia cc thng khng ng u,
t gy t bin gi thnh sn phm gia cc k.
Khon trch trc tin lng ngh php cng nhn sn xut c hch ton
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Chuyn tt nghip GVHD: THS. Pham Rin
vo TK 335 - Chi ph tr trc, v vic hch ton tin hnh nh sau :
- Hng thng, khi tin hnh trch trc tin lng ngh php cho CNSX, k ton
ghi:
N TK 622 - Chi ph nhn cng trc tipC TK 335 -Chi ph tr trc
-Khi cng nhn ngh php, k ton xc nh s tin lng ngh php phi tr, ghi:
N TK 335
C TK 334
-Khi tr tin lng ngh php cho ngi ngh php, ghi:
N TK 334C TK 111
4. Tp hp v phn b chi ph sn xut chung:
K ton tp hp chi ph sn xut chung ri phn b cho cc sn phm
theo tiu chun tin lng tnh vo gi thnh m chi ph sn xut chung ca
Cng ty hin nay li cha c nh mc nay d ton cho tng x nghip nn vic
pht sinh chi ph sn xut chung cc x nghip l c th khng ng u nhau
cho nn vic phn b chi ph sn xut chung theo cch hin ti l khng chnh
xc. Bi v xt v mt hiu qu sn xut kinh doanh ca ton b sn phm th
khng c nh hng g. Nhng xt ring v chi ph sn xut chung nm trong
thnh phm ca cc x nghip li khng phi l chi ph thc t ca x nghip.
iu ny s lm cho gi thnh sn phm thiu chnh xc v s gy kh khn cho
vic theo di tnh hnh s dng chi ph sn xut chung cc x nghip.
+ Trch khu hao ti sn c nh cho sn xut c Cng ty tp hp chung
trong ton phm vi cng ty m ti sn c nh ca Cng ty c nhiu mc khu
hao khc nhau: X nghip lp t ton b l my mc thit b mi, gi tr li ln;
x nghip lp xe p, xe my th my mc qu lu nm, khu hao gn ht...
cho nn, vic trch khu hao chung cho ton b cng ty l khng ph hp, v vy
k ton tp hp chi ph khu hao theo tng x nghip. iu ny, rt tin v d
lm v cc x nghip c hot ng trong phm vi nh xng ring bit, vi
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s my mc thit b c c nh trong nh xng.V nu c th c xin
php cho s TSC x nghip lp t c tnh khu hao nhanh.
+ Chi ph cng c, dng c cn cp v hon thin hn v khi xut cng
c, dng c dng sn xut th ton b gi tr c kt chuyn ht mt ln voTK627- chi ph sn xut trong k pht sinh, d gi tr cng c, dng c ln
hay nh.Nhng cng c, dng c c s dng Cng ty phn ln c gi tr
khng ln, lng xut khng nhiu v thi gian s dng ngn nh cc loi bo
h lao ng, phch nc, bng n, li ca st, dng vt phm nn phng
khc.... v vy n c kt chuyn ton b gi tr xut dng mt ln vo chi ph
sn xut trong k. Nhng thc t Cng ty c nhng cng c, dng c c gi trln v s dng qua nhiu k hch ton nh bm du, dng c o lng,b o
su, my ht bi.. .th vic hch ton ton b gi tr cng c, dng c vo chi ph
sn xut trong k th s lm tng gi thnh k ln v nh th nh hng n
kt qu kinh doanh ca Cng ty.
c bit Cng ty cn phi quan tm, xy dng nn d ton chi ph sn
xut chung cho tng x nghip, trnh nhng chi ph pht snh qu ln, gy nh
hng n gi thnh sn phm.ng thi vic xy dng nn d tan chi ph sn
xut chung s gip cho vic qun l khon chi ph ny st sao v c hiu qu hn
trong vic phn u h gi thnh sn phm ca Cng ty v c c s phn tch
hn.
5. Chi ph thit hi trong sn xut:
Hch ton tp hp chi ph sn xut v tnh gi thnh sn phm Cng ty
Cao su nng c thc hin vi cc khon mc chi ph NVL trc tip, chi ph
nhn cng trc tip, v chi ph SCC nhng khng t vn hch ton chi ph
thit hi trong sn xut. Thc t trong qu trnh sn xut Cng ty, thit hi
trong sn xut thng xy ra ch yu l thit hi sn phm hng, cn thit hi
ngng sn xut th t xy ra. Sn phm hng l nhng sn phm khng t c
nhng tnh nng cn thit to thnh sn phm tt. Trong qua trnh sn xut ra
sn phm s gy ra mt s sn phm d dang b hng nh: vi trng cao su b
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Chuyn tt nghip GVHD: THS. Pham Rin
Gi thnh sn phm vi cc chc nng vn c tr thnh ch tiu kinh t
c ngha rt quan trng trong qun l hiu qu v cht lng sn xut kinh
doanh. C th ni rng gi thnh sn phm l tm gng phn chiu ton b c
bin php kinh t t chc qun l v k thut m doanh nghip v ang thchin trong qa trnh sn xut kinh doanh.
Hch ton gi thnh l khu phc tp nht trong ton b cng tc k ton
doanh nghip. Hch ton gi thnh lin quan n hu ht cc yu t ca u vo
v u ra trong qua trnh sn xut kinh doanh. m bo vic tnh gi thnh chnh
xc, kp thi, ph hp vi c dim hnh thnh v pht trin chi ph doanh
nghip l yu cu c tnh xuyn sut trong qua trnh hch ton cc doanhnghip.
Chnh v vy, ngay t khi v thc tp Cng ty Cao su nng, em c
s t m, mong mun tm hiu phng php hch ton chi ph v tnh gi thnh
sn phm Cng ty Cao su. Thc t cho thy, Cng ty Cao su nng l mt
doanh nghip Nh nc c qui m kh ln v ang trn pht trin. Hot
ng sn xut kinh doanh ca cng ty rt phong ph, sn phm ca Cng ty bao
gm nhiu loi v c s lng ln. V vy, Cng ty Cao su nng, t chc k
ton tp hp chi ph sn xut v tnh gi thnh sn phm l mt vn lun lun
c quan tm.
Qua thi gian thc tp ti Cng ty, vi tnh hnh thc t v s liu thu tp
c, em xin a ra mt s kin nhm hon thin hn cng tc hch ton v
tnh gi thnh sn phm.Tuy nhin, nhng suy ngh xut trn ch l nhng
kin ca bn thn c c qua thi gian thc tp v mt s ti liu nhm cng c
thm nhng kin thc hc, cho nn c th cha y , hoc sai st.
Em mong thy gio hng dn thc tp v cc thy c gio trong khoa
cng tt c cc bn b tham gia kin ng gp ti ny c hon thin
hn.
Mt ln na em xin chn thnh cm n thy gio thc s Phm Rin v cc
c ch Phng k ton Cng ty Cao su Nng hng dn v to iu kin
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Chuyn tt nghip GVHD: THS. Pham Rin
gip em hon thnh ti ny.
Nng, ngy 20 thng 06 nm 2005
Nguyn Th Thu Hin
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Nhn xt ca gio vin hng dn
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MC LC
PHN I
MT S VN C BN V HCH TON CHI PH SN XUT V
TNH GI THNH SN PHM TRONG DOANH NGHIPSN XUT
I. HCH TON CHI PH SN XUT KINH DOANH V TNH GI
THNH SN PHM TRONG DOANH NGHIP SN XUT.....................2
1. Chi ph sn xut ......................................................................................2
II. I TNG V PHNG PHP HCH TON CHI PH SN
XUT V TNH GI THNH SN PHM..................................................61. i tng hch ton chi ph sn xut......................................................6
2. i tng tnh gi thnh.........................................................................6
3. Phng php hh ton chi ph sn xut ..................................................7
4. Phng php tnh gi thnh sn phm....................................................8
III.HCH TON V PHN B CC CHI PH SN XUT............................9
1. Hch ton v phn b chi ph nguyn liu, vt liu trc tip.......................92. Hch ton v phn b chi ph nhn cng trc tip.....................................11
3.Hch ton v phn b chi ph sn xut chung ............................................12
IV.TNG HP CHI PH SN XUT, XC NH GI TR SN PHM
D DANG V TNH GI THNH SN PHM..........................................14
1. Tng hp chi ph sn xut ....................................................................14
2. Xc nh gi tr sn phm d dang .......................................................17
3. Tnh gi thnh sn phm.......................................................................17
PHN II
TNH HNH THC T V HCH TON CHI PH SN XUT V TNH
GI THNH SN PHM TI CNG TY CAO SU NNG
A. MT S C IM CA CNG TY CAO SU NNG......................20
I . QU TRNH HNH THNH V PHT TRIN .........................................20
II. C IM T CHC SN XUT V QUY TRNH CNG NGH.......21
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1. X nghip cn luyn..............................................................................22
2. X nghip sm lp xe my.....................................................................22
3. X nghip sm lp t mi....................................................................22