kẾ toÁn chi phÍ sẢn xuẤt va tinh gia thanh cong ty an thai

TRNG I HC AN GIANGKHOA KINH T - QUN TR KINH DOANH

Luan Van Tot Nghiep K TON CHI PH SN XUT V TNH GI THNH SN PHM TI CNG TY TNHH LIN DOANH CNG NGH THC PHM AN THI

Gio vin hng dn: ThS. BI THANH QUANG

Sinh vin thc hin: TRNG NGC DIM THY MSSV: DKT005108. Lp DH1KT1.

04 - 2004

Li cm n!T y lng, em xin by t li cm n su sc n: - Cc thy c Trng i hc An Giang tn tnh truyn t kin thc nn tng c s, kin thc chuyn su v Kinh T Doanh Nghip v c kinh nghim sng qu bu, thc s hu hu ch cho bn thn em trong thi gian thc tp v c sau ny. - Thy Bi Thanh Quang ht lng h tr, gip em t khi chn ti, cch thc tip cn thc tin ti n v thc tp n khi hon chnh lun vn ny. - Cc c, ch lnh o Cng ty An Thi to cho em c hi c thc tp ti Phng k ton ti v ca Cng ty v cc c, ch, anh, ch ca cc b phn, c bit l c Thiu Th Bch Vn, k ton trng ca Cng ty v c Trn Thi Thanh, ph trch tnh gi thnh phn xng sn xut nhit tnh hng dn, gii thch v cung cp cc thng tin, s liu c lin quan n ti nghin cu, gip em hon thnh lun vn ng thi gian, ni dung quy nh. Xin chc qu thy c, cc c, ch, anh, ch ti Cng ty di do sc khe, thnh cng trong cng vic, chc qu Cng ty kinh doanh ngy cng t hiu qu cao. Sinh vin Trng Ngc Dim Thy.

MC LCTrang

Phn m u ............................................................................................... 11. L do chn ti ........................................................................................... 1 2. Mc tiu nghin cu ....................................................................................... 2 3. Ni dung nghin cu ..................................................................................... 3 4. Phng php nghin cu ............................................................................... 3 5. Phm vi nghin cu ....................................................................................... 3

Phn ni dung ............................................................................................... 4Chng 1: C s l lun ....................................................................................... 5 1.1. Nhng ni dung c bn v chi ph sn xut v tnh gi thnh sn phm trong doanh nghip sn xut ............................ 5 1.1.1. Chi ph sn xut .................................................................................. 5 1.1.1.1. Khi nim .................................................................................. 5 1.1.1.2. Phn loi .................................................................................... 5 1.1.1.2.1. Phn loi chi ph theo chc nng hot ng ..................... 5 1.1.1.2.2. Phn loi chi ph theo mi quan h vi thi k ................ 7 1.1.1.2.3. Phn loi chi ph theo phm vi s dng v vai tr ca chi ph trong qu trnh sn xut ............................ 8 1.1.1.2.4. Phn loi chi ph theo cc tiu thc khc .......................... 8 1.1.2. Gi thnh sn phm ............................................................................ 9 1.1.2.1. Khi nim .................................................................................. 9 1.1.2.2. Phn loi .................................................................................... 9 1.1.3. Mi quan h gia chi ph sn xut v gi thnh sn phm ................ 9 1.2. Ni dung k ton chi ph sn xut v tnh gi thnh sn phm ................ 10 1.2.1. Tp hp chi ph sn xut .................................................................. 10

1.2.1.1. i tng tp hp chi ph sn xut ......................................... 10 1.2.1.2. Phng php tp hp chi ph sn xut .................................... 10 1.2.2. Tng hp chi ph sn xut ................................................................ 11 1.2.3. i tng tnh gi thnh v k tnh gi thnh ................................. 12 1.2.4. nh gi sn phm d dang cui k ................................................ 12 1.2.4.1. nh gi sn phm d dang cui k theo chi ph nguyn vt liu trc tip ........................................ 12 1.2.4.2. nh gi sn phm d dang cui k theo sn lng hon thnh tng ng ................................... 12 1.2.4.3. nh gi sn phm d dang cui k theo gi thnh k hoch .............................................................. 13 1.2.5. Cc phng php tnh gi thnh sn phm ...................................... 13 1.2.5.1. Phng php gin n ............................................................. 13 1.2.5.2. Phng php h s .................................................................. 14 1.2.5.3. Phng php t l .................................................................... 14 1.2.5.4. Phng php loi tr gi tr sn phm ph ............................. 14 1.2.5.5. Phng php tnh gi thnh theo quy trnh sn xut ............... 14 1.2.5.5.1. Tnh gi thnh sn phm theo phng php kt chuyn song song .................................. 15 1.2.5.5.2. Tnh gi thnh sn phm theo phng php kt chuyn tun t tng khon mc ............ 15 Chng 2: Cng ty TNHH Lin Doanh Cng Ngh Thc Phm An Thi .... 17 2.1. Lch s hnh thnh v pht trin ............................................................... 17 2.2. Ngnh, ngh kinh doanh ........................................................................... 18 2.3. Phm vi kinh doanh .................................................................................. 19 2.4. Th trng m n lin ................................................................................ 21 2.5. C cu t chc .......................................................................................... 22 2.5.1. S t chc .................................................................................... 22 2.5.2. S lc chc nng, nhim v v quyn hn cc b phn ............... 23

2.6.Tnh hnh kinh doanh nhng nn gn y ................................................. 26 Chng 3: Cng tc k ton chi ph sn xut v tnh gi thnh sn phm ti Cng ty TNHH Lin Doanh Cng Ngh Thc Phm An Thi . 29 3.1. Cc b phn lin quan trc tip n vic tnh gi thnh sn phm .......... 29 3.1.1. B phn sn xut .............................................................................. 29 3.1.2. B phn k ton ................................................................................ 33 3.1.2.1. C cu t chc ......................................................................... 33 3.1.2.2. T chc b my k ton .......................................................... 33 3.1.2.3. Cng tc k ton ...................................................................... 34 3.2. K ton chi ph sn xut v tnh gi thnh sn phm ............................... 35 3.2.1. S lng sn phm sn xut trong thng 12/2003 ........................... 35 3.2.2. K ton nguyn liu trc tip ........................................................... 35 3.2.2.1. H thng kho nguyn liu sn xut v gi tr xut kho trong thng 12/2003 .................................... 36 3.2.2.2. K ton chi ph nguyn liu trc tip ...................................... 38 3.2.3. K ton chi ph nhn cng trc tip ................................................. 46 3.2.4. K ton chi ph sn xut chung ........................................................ 47 3.2.5. Kt chuyn chi ph sn xut v tnh gi thnh sn phm ................. 49 3.2.5.1. Ti khon 154 (Chi ph sn xut d dang) ca Cng ty .......... 49 3.2.5.2. Kt chuyn chi ph sn xut vo TK 154 tnh gi thnh sn phm ........................................................ 49 3.2.5.3. Tnh gi thnh n v tng loi sn phm ............................... 52 3.2.6. Ph phm .......................................................................................... 52 3.3. Phn tch mt s im khc tiu biu trong cng tc k ton chi ph sn xut v tnh gi thnh sn phm ti Cng ty ............... 53 3.3.1. K ton chi ph nguyn liu trc tip ............................................... 53 3.3.2. Gi tr thu hi ph phm .................................................................. 56 3.3.3. K ton nguyn vt liu nhp kho .................................................... 57

Chng 4: Mt s bin php hon thin cng tc k ton chi ph sn xut v tnh gi thnh sn phm ti Cng ty .. 58 4.1. Mt s bin php hon thin cng tc k ton chi ph sn xut v tnh gi thnh sn phm ............................ 58 4.1.1. K ton chi ph nguyn liu u vo ................................................ 58 4.1.2. K ton chi ph nguyn liu trc tip ............................................... 59 4.1.3. ng dng cng ngh thng tin phc v cng tc k ton doanh nghip .......................................... 60 4.2. Mt s bin php khc .............................................................................. 61 4.3. Mt s thng tin tham kho ...................................................................... 62

Phn kt lun ............................................................................................. 64I.KT LUN ................................................................................................... 64 II.KIN NGH ................................................................................................. 64

Phn ph nh ............................................................................................ 65Ph lc Ti liu tham kho

DANH MC BIU V BIU BNGTrang Biu . Biu 2.1: Biu doanh thu - li nhun qua cc nm gn y ....................... 28 Bng. Bng 2.1: Tnh hnh ti chnh qua cc nm gn y ............................................. 27 Bng 3.1: S lng sn phm sn xut trong thng 12/2003 ................................ 35 Bng 3.2: Bng k s 4 ......................................................................................... 37 Bng 3.3: Bng cn i nguyn liu T gia v ...................................................... 40 Bng 3.4: Bng cn i thnh phm gia v ........................................................... 41 Bng 3.5: Bng cn i nguyn liu T ni hi ................................................... 42 Bng 3.6: Bng cn i nguyn liu T soup ....................................................... 43 Bng 3.7: Bng tng hp gi thnh nguyn liu theo dng sn phm .................. 45 Bng 3.8: Bng tp hp chi ph nguyn liu trc tip vo TK 154 ...................... 46 Bng 3.9: Bng tp hp chi ph nhn cng trc tip ............................................. 47 Bng 3.10: Bng phn b chi ph nhn cng trc tip .......................................... 48 Bng 3.11: Bng tp hp chi ph sn xut chung .................................................. 48 Bng 3.12: Bng phn b chi ph sn xut chung cho tng dng sn phm ......... 49 Bng 3.13: Bng tp hp chi ph sn xut ............................................................ 51 Bng 3.14: Bng tnh gi thnh theo tng loi sn phm ..................................... 53 Bng 3.15: Bng tnh gi thnh n v theo tng loi sn phm .......................... 53 Bng 3.16: Bng gi tr thu hi ca ph phm ...................................................... 54 Bng 3.17: Bng trch TK 154 .............................................................................. 54

DANH MC HNH NH V S

Trang Hnh nh. Hnh 2.2: Sn phm xut khu sang cc nc ...................................................... 20 Hnh 3.1: H thng dy chuyn t ng khp kn ............................................. 29 S . S 2.1: Phm vi kinh doanh ............................................................................. 19 S 2.2: C cu t chc ton Cng ty ............................................................... 22 S 3.1: C cu t chc ca phn xng sn xut ............................................ 30 S 3.2: Quy trnh sn xut m gi .................................................................... 31 S 3.3: Quy trnh sn xut m ly ...................................................................... 32 S 3.4: C cu t chc Phng k ton ............................................................. 33 S 3.5: M hnh t chc k ton tp trung ....................................................... 33 S 3.6: H thng k ton Chng t ghi s ....................................................... 34 S 3.7: Khi qut chu trnh sn xut sn phm ................................................ 36 S 3.8: Tp hp chi ph nguyn liu trc tip .................................................. 38 S 3.9: Tp hp ch ph nguyn liu trc tip vo TK 154 .............................. 46 S 3.10: Tp hp chi ph nhn cng trc tip .................................................. 47 S 3.11: Tp hp chi ph sn xut chung ......................................................... 49 S 3.12: Kt chuyn chi ph sn xut v tnh gi thnh sn phm nhp kho ... 51 S 3.13: S tng hp TK 154 ..................................................................... 52

DANH MC PH LC

Trang Ph lc 1: Bng cn i hng ha Kho nguyn liu ............................................. 66 Ph lc 2: Bng cn i hng ha Kho bao b - giy gi ...................................... 67 Ph lc 3: Bng cn i hng ha Kho bao b thng giy ................................. 68 K hoch sn xut Hng dn sn xut Phiu giao nhn nguyn vt liu Bng theo di kt qu lao ng cng nht

GII THCH CC CH VIT TT V THUT NG

- BHXH, BHYT, KPC - CB-CNV - CP hoc cp hoc Cp - CPSX hoc cpsx - Cpsxdd - CPNVLTT - CPNCTT - CPSXC - CPSXKDDD - CCDC - DN - k - vsp - g - ps - SL - SP hoc sp - SX - TK - TT -Z - ZBTP - ZTP - Zv

: bo him x hi, bo him y t, kinh ph cng on. : cn b - cng nhn vin. : chi ph. : chi ph sn xut. : chi ph sn xut d dang. : chi ph nguyn vt liu trc tip. : chi ph nhn cng trc tip. : chi ph sn xut chung. : chi ph sn xut kinh doanh d dang. : cng c dng c. : doanh nghip. : u k. : n v sn phm. : giai on. : pht sinh. : s lng. : sn phm. : sn xut. : ti khon. : thnh tin. : gi thnh sn phm. : gi thnh bn thnh phm. : gi thnh thnh phm. : gi thnh n v sn phm.

K ton chi ph sn xut v tnh gi thnh sn phm ti Cng ty TNHH Lin Doanh CNTP An Thi.

GVHD: Bi Thanh Quang

PHAN M AU

1. L do chn ti: S cn thit ca cng vic k ton chi ph v tnh gi thnh sn phm c th c hiu mt cch nh nhng qua v d sau y. Mt ngi bn hng rong vi gnh ch u trn lng ro khp ng ph sut c ngy. Gi bn 1000/chn ch ca ngi bn hng y hn nhin khng phi do t nhin ngi y mun hay thch bn vi gi , m n b nh hng bi gi mua ng, u, ci, v c v l gi bn chung ca nhng ngi bn ch khc (tt nhin, trc khi bn, ngi y cng phi tm hiu xem ngi khc bn vi gi bn nh th no) . Ch vi nhng ghi chp n gin cho gi mua cc th cn thit nu, ngi bn c th bit c chi ph b ra v tnh gi bn, ri t c lng xem mnh s thu c bao nhiu tin, sao cho s tin y sau khi b p c khon chi ph b ra th c phn li c th tip tc mu sinh. C th ni, y l cng vic "k ton chi ph v tnh gi thnh sn phm" n gin nht nhng khng km phn quan trng v khng th thiu c, cho d y ch l bun bn do thi. Trong cc doanh nghip sn xut, c bit l vi nhng doanh nghip sn xut c qui m ln, sn xut nhng mt hng c tnh cnh tranh cao, ngoi cc yu t ngun vn, ngun nguyn liu, th trng, th mt trong nhng ni dung c ngha quan trng hng u l cng vic qun tr chi ph v tnh gi thnh sn phm. Trong nn kinh t th trng c s qun l v iu tit ca nh nc hin nay, s cnh tranh gia cc doanh nghip ngy cng khc lit hn nn vn gi bn ngy cng gi vai tr quan trng v n chnh l cng c cnh tranh sc bn ca doanh nghip. c c gi bn hp l, doanh nghip phi hch ton v

SVTH: Trng Ngc Dim Thy

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tnh gi thnh sn phm va ng, va chnh xc. iu ny s to nn mt ci nn vng chc, gip cho vic h gi thnh sn phm mt cch hiu qu hn nh loi b c nhng chi ph bt hp l nhng vn khng ngng nng cao cht lng sn phm. Trong sut thi gian hc tp, c tip thu nhng kin thc v k ton doanh nghip di nhiu gc : qun tr, chi ph, ... Trong , lnh vc em thy rt hay v hp dn l k ton chi ph sn xut v tnh gi thnh sn phm. Sau khi hc, em hiu r hn v cch tnh gi thnh nhng trng hp khc nhau. Vi nn kin thc y, em rt nng lng mun c tip cn vi thc t hc hi thm. Thi gian thc tp ti Cng ty TNHH Lin Doanh Cng Ngh Thc Phm An Thi l khong thi gian em pht hin c nhiu iu mi l v lnh vc yu thch ca mnh trn thc t. Nhng iu hc c trng gip cho em nhn ra s khc nhau gia l thuyt v thc t v k ton chi ph sn xut v tnh gi thnh sn phm. Chnh iu ny cng thi thc v to cho em nhiu hng th tm hiu su hn. Xut pht t nhng l do trn, em quyt nh chn ti cho lun vn tt nghip ca mnh:

K ton chi ph sn xut v tnh gi thnh sn phm ti Cng Ty TNHH Lin Doanh Cng Ngh Thc Phm An Thi2. Mc tiu nghin cu: Khi chn ti ny, em mun tm hiu cc yu t cu thnh nn gi thnh sn phm v cch k ton chi ph sn xut v tnh gi thnh sn phm ca ring Cng ty. T phn tch mt s tc ng ca cch k ton ny v ra mt s bin php tit kim chi ph sn xut nhm nng cao hiu qu hot ng sn xut kinh doanh ca doanh nghip.


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3. Ni dung nghin cu: T mc tiu nghin cu trn, ni dung nghin cu ca ti s tp trung vo nhng vn sau:-

K ton thu mua nguyn vt liu. Tp hp chi ph sn xut theo tng khon mc, hch ton chng v biu th vo s ti khon ch T. Tnh gi thnh sn phm. Phn tch mt s im khc trong cch k ton chi ph sn xut v tnh gi thnh sn phm Cng ty. ra mt s bin php tit kim chi ph sn xut.

-

-

4. Phng php nghin cu: 4.1. Phng php thu thp s liu-

S liu s cp:

Phng vn, tm hiu tnh hnh thc t ti cc khu ca dy chuyn sn xut c ci nhn tng th v quy trnh sn xut.-

S liu th cp:+

Thu thp s liu thc t t phn xng sn xut chnh v phng k ton. Tham kho nhng ti liu c lin quan n ti nghin cu.

+

4.1. Phng php x l s liu: Phng php so snh, i chiu, tng hp s liu. 5. Phm vi nghin cu: Sn phm chnh hin nay ca Cng ty bao gm nhiu loi: M n lin (dng gi v ly), Ph n lin (dng gi v ly) Soup n lin (dng gi) tuy nhin, do thi gian v kh nng hn ch nn trong phm vi nghin cu ca ti em ch tp trung vo hch ton chi ph v tnh gi thnh sn phm theo dng gi v dng ly.


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PHAN NOI DUNG


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Chng 1

C S L LUN

1.1. Nhng ni dung c bn v chi ph sn xut v tnh gi thnh sn phm trong doanh nghip sn xut: 1.1.1. Chi ph sn xut: 1.1.1.1. Khi nim: Chi ph sn xut l biu hin bng tin ca ton b hao ph v lao ng sng, lao ng vt ho v cc chi ph khc m doanh nghip chi ra tin hnh hot ng sn xut trong mt thi k. 1.1.1.2. Phn loi: Chi ph sn xut bao gm nhiu khon chi ph c ni dung, cng dng v mc ch s dng khc nhau. Do phc v cho cng tc qun l v hch ton cn phi phn loi chi ph sn xut theo tiu thc ph hp. Sau y l mt s tiu thc ph bin phn loi chi ph sn xut. 1.1.1.2.1. Phn loi chi ph theo chc nng hot ng: y l cch phn loi ph bin nht v n r rng v chi tit. Cch phn loi ny cn c vo chc nng hot ng m chi ph pht sinh phn loi. Ton b chi ph c chia thnh 2 loi: - Chi ph sn xut: l ton b chi ph lin quan n vic ch to sn phm hoc dch v trong mt thi k nht nh. Chi ph sn xut c chia thnh 3 loi: + Chi ph nguyn vt liu trc tip: tt c chi ph gm nguyn vt liu chnh, vt liu ph, nhin liu c s dng trc tip cho qu trnh sn xut kinh doanh. Chi ph nguyn vt liu trc tip c hch ton trc tip vo i tng chu ph. Tuy nhin, khi nguyn liu trc tip c s dng cho nhiu loi sn phm m khng th xc nh mc tiu hao thc t cho tng loi sn phm (hoc


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i tng chu chi ph) th k ton phi tin hnh phn b theo tiu thc thch hp. + Chi ph nhn cng trc tip: tt c cc chi ph c lin quan n b phn lao ng trc tip sn xut sn phm nh tin lng, tin cng, cc khon ph cp, cc khon trch v BHXH, BHYT, KPC vo chi ph theo quy nh. Chi ph nhn cng trc tip c hch ton trc tip vo cc i tng chu chi ph. Cng nh chi ph nguyn vt liu trc tip, khi chi ph nhn cng trc tip lin quan n nhiu i tng v khng th xc nh trc tip mc tiu hao cho tng i tng th phi tin hnh phn b theo nhng tiu thc thch hp. + Chi ph sn xut chung: l chi ph phc v v qun l sn xut gn lin vi tng phn xng sn xut, l loi chi ph tng hp gm: chi ph nhn vin phn xng, chi ph vt liu v dng c sn xut ca phn xng, chi ph khu hao TSC phn xng. Chi ph ny c tp hp theo tng phn xng sn xut hoc b phn sn xut kinh doanh hng thng v cui mi thng tin hnh phn b v kt chuyn cho cc i tng hch ton chi ph. Chi ph sn xut chung c 4 c im: Gm nhiu khon mc khc nhau. Cc khon mc chi ph thuc chi ph sn xut chung u c tnh cht gin tip i vi tng n v sn phm nn khng th tnh thng vo sn phm dch v phc v. Chi ph sn xut chung gm c bin ph, nh ph v chi ph hn hp. Trong nh ph chim t l cao nht. Do c nhiu khon mc chi ph nn chng c nhiu b phn khc nhau qun l v rt kh kim sot. Chi ph sn xut chung cng c tnh vo gi thnh sn phm. Do c im ca n khng th tnh trc tip vo sn phm nn chng c tnh vo sn phm thng qua vic phn b theo cng thc:


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CPSXC thc t trong k Mc phn b CPSX cho = tng i tng Tng s n v ca cc i tng phn b tnh theo tiu thc c chn x

S n v ca tng i tng tnh theo tiu thc c chn

- Chi ph ngoi sn xut: t chc v thc hin vic tiu th sn phm, doanh nghip cn chu mt khon chi ph ngoi khu sn xut. y l nhng chi ph lm gim li tc trong k nn c gi l chi ph ngoi sn xut hay chi ph thi k. N gm 2 loi: + Chi ph bn hng. + Chi ph qun l doanh nghip. Nhng chi ph ny s xut hin trong cc bo co ti chnh nh nhng ph tn thi k m chng pht sinh. Tc dng ca cch phn loi ny: - Cho thy v tr, chc nng hot ng ca chi ph trong qu trnh hot ng sn xut kinh doanh doanh nghip. - L cn c xc nh gi thnh sn phm v tp hp chi ph. - Cung cp thng tin c h thng cho vic lp cc bo co ti chnh. 1.1.1.2.2. Phn loi chi ph theo mi quan h vi thi k: - Chi ph sn phm: Chi ph sn phm l nhng chi ph gn lin vi sn phm c sn xut ra hoc c mua vo. N pht sinh trong mt thi k v nh hng n nhiu k sn xut kinh doanh, k tnh kt qu kinh doanh - Chi ph thi k: Chi ph thi k l nhng chi ph pht sinh v nh hng trc tip n li nhun trong mt k k ton. Chi ph thi k trong hot ng sn xut kinh doanh ca doanh nghip tn ti kh ph bin nh chi ph hoa hng bn hng, chi ph


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qung co, chi ph thu nh, chi ph vn phng Nhng chi ph ny c tnh ht thnh ph tn trong k xc nh kt qu kinh doanh. nhng doanh nghip sn xut, chi ph sn phm pht sinh trong lnh vc sn xut di hnh thc chi ph sn xut. Sau , chng chuyn ho thnh gi tr thnh phm tn kho ch bn. Khi tiu th, chng chuyn ho thnh gi vn hng bn c ghi nhn trn bo co kt qu kinh doanh trong k. Ngc li, chi ph thi k, thi k chng pht sinh cng chnh l thi k ghi nhn trn bo co kt qu kinh doanh. 1.1.1.2.3. Phn loi chi ph sn xut theo phm vi s dng v vai tr ca chi ph trong qu trnh sn xut: - Chi ph c bn: l nhng chi ph trc tip pht sinh trong qu trnh sn xut nh chi ph nguyn liu, vt liu trc tip dng vo sn xut sn phm, dch v, tin lng ca cng nhn trc tip sn xut. - Chi ph chung: l nhng chi ph c lin quan n cng tc t chc phc v sn xut nh chi ph sn xut chung. 1.1.1.2.4. Phn loi chi ph theo cc tiu thc khc: Ngoi nhng cch phn loi trn th chi ph sn xut cn c phn loi theo cc tiu thc sau: Theo mi quan h vi mc d hot ng: Chi ph c chia thnh 3 loi: + Bin ph. + nh ph. + Chi ph hn hp. Phn loi nhm ra quyt nh: + Chi ph trc tip v chi ph gin tip. + Chi ph kim sot c v chi ph khng kim sot c. + Chi ph chnh lch. + Chi ph c hi. + Chi ph chm.


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1.1.2. Gi thnh sn phm: 1.1.2.1. Khi nim: Gi thnh sn phm l chi ph sn xut tnh cho mt khi lng sn phm, dch v hon thnh nht nh. Gi thnh l mt ch tiu kinh t tng hp phn nh cht lng ton b hot ng sn xut kinh doanh v qun l kinh t ti chnh ti doanh nghip, c th l phn nh kt qu s dng cc loi ti sn, vt t, lao ng, tin vn trong qu trnh sn xut cng nh cc gii php kinh t k thut m doanh nghip thc hin nhm t mc ch sn xut l khi lng sn phm nhiu nht vi chi ph sn xut tit kim v li nhun cao. 1.1.2.2. Phn loi: Trong doanh nghip sn xut, gi thnh sn phm c chia thnh 3 loi: - Gi thnh nh mc: gi thnh sn phm c xy dng da trn tiu chun nh mc ca chi ph sn xut (chi ph nguyn vt liu trc tip, chi ph nhn cng trc tip, chi ph sn xut chung). - Gi thnh k hoch (gi thnh d ton): gi thnh sn phm c tnh trn c s tiu chun chi ph nh mc nhng c iu chnh theo nng lc hot ng trong k k hoch. - Gi thnh thc t: gi thnh sn phm c tnh da trn c s chi ph thc t pht sinh. Gi thnh nh mc v gi thnh k hoch thng c lp trc khi sn xut, cn gi thnh thc t th hn nhin ch c c sau qu trnh sn xut. Do , doanh nghip lun thc hin cng tc k ton chi ph sn xut v tnh gi thnh sn phm song song vi cc k thut c c gi thnh nh mc, gi thnh k hoch sau iu chnh v gi thnh thc t. 1.2.3. Mi quan h gia chi ph sn xut v gi thnh sn phm: Gia chi ph sn xut v gi thnh sn phm thng c cng bn cht kinh t l hao ph lao ng sng v lao ng vt ho nhng li khc nhau v thi k, phm vi, gii hn.


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Cpsxdd k

Chi ph sn xut pht sinh trong k

Gi thnh sn xut sn phm

Cp thit hi trong sx

Cpsxdd cui k

K ton chi ph sn xut chnh xc lm c s tnh gi thnh sn phm hon thnh. Bn cht ca gi thnh l chi ph chi ph c mc ch - c sp xp theo yu cu ca nh qun l. Qua vic tnh gi thnh sn phm kim tra vic thc hin nh mc tiu hao ca chi ph sn xut. K ton chi ph sn xut v tnh gi thnh sn phm cng hng n mc tiu: cung cp thng tin chi ph, gi thnh phc v cho vic xc nh gi thnh phm tn kho, gi vn, gi bn, li nhun t a ra quyt nh qun tr sn xut, quyt nh kinh doanh hp l; phc v tt hn cho qu trnh kim sot chi ph t hiu qu cao; phc v tt hn cho vic xy dng, hon thin h thng nh mc chi ph. 1.2. Ni dung k ton chi ph sn xut v tnh gi thnh sn phm: 1.2.1. Tp hp chi ph sn xut: 1.2.1.1. i tng tp hp chi ph sn xut: Xc nh i tng tp hp chi ph sn xut l xc nh phm vi,gii hn m chi ph cn c tp hp. i tng tp hp chi ph c th l phn xng sn xut, sn phm... 1.2.1.2. Phng php tp hp chi ph sn xut: Phng php tp hp chi ph l cch thc, k thut xc nh chi ph cho tng i tng tp hp chi ph. Qu trnh ny c tin hnh nh sau: - Tp hp trc tip nhng chi ph sn xut pht sinh lin quan trc tip n tng i tng chu chi ph. - Nhng chi ph sn xut lin quan n nhiu i tng tp hp chi ph sn xut thng tp hp thnh tng nhm v chn tiu thc phn b cho tng i tng chu chi ph.


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H s phn b chi ph Mc phn b cho i tng i

=

Tng CPSX pht sinh trong k Tng tiu thc phn b H s phn b CP Tiu thc phn b ca i tng i

=

x

S :Cc TK lin quan Tp hp CPNVLTT CPNCTT Tp hp CPNCTT CPSXC Tp hp CPSXC CPNVLTT

1.2.2. Tng hp chi ph sn xut: y l giai on phn tch chi ph tp hp nh trn kt chuyn hoc phn b chi ph sn xut vo i tng tnh gi thnh. Qu trnh tng hp chi ph sn xut: iu chnh cc khon xut dng, s dng ph hp vi chi ph sn xut thc t pht sinh v tng hp chi ph thc t theo tng i tng tnh gi thnh sn phm. S :621 (CPNVLTT) Tp hp CPNVLTT 622 (CPNCTT) Tp hp CHNCTT 627 (CPSXC) Tp hp CPSXC 154 (CPSXKDDD)


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1.2.3. i tng tnh gi thnh v k tnh gi thnh: i tng tnh gi thnh sn phm l khi lng sn phm, dch v hon thnh nht nh m doanh nghip cn tnh tng gi thnh v gi thnh n v sn phm. K tnh gi thnh l khong thi gian cn thit phi tin hnh tng hp chi ph sn xut tnh tng gi thnh v gi thnh n v i lng, kt qu hon thnh (thng thng k tnh gi thnh c chn trng vi k bo co k ton: thng, qu, nm) 1.2.4. nh gi sn phm d dang cui k: Sn phm d dang cui k l nhng sn phm m ti thi im tnh gi thnh cha hon thnh v mt k thut sn xut v th tc qun l cc giai on ca quy trnh cng ngh ch bin sn phm. nh gi sn phm d dang cui k l xc nh chi ph sn xut ca sn phm d dang cui k. Cc phng php nh gi sn phm d dang cui k: 1.2.4.1. nh gi sn phm d dang cui k theo chi ph nguyn vt liu trc tip Theo phng php ny, sn phm d dang cui k ch tnh ton theo chi ph nguyn vt liu trc tip, cn chi ph nhn cng trc tip v chi ph sn xut chung th tnh c cho sn phm hon thnh. u im ca phng php ny l tnh ton t nhng nhc im ca n l chnh xc khng cao. 1.2.4.2. nh gi sn phm d dang cui k theo sn lng hon thnh tng ng: Theo phng php ny th tnh ton phc tp hn nhng kt qu tng i chnh xc cao. V th, y l phng php c p dng ph bin nhiu doanh nghip. Cch tnh ca phng php ny l chi ph sn xut d dang cui k bao gm tt c cc khon mc chi ph sn xut.


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1.2.4.3. nh gi sn phm d dang cui k theo gi thnh k hoch: Phng php ny p dng ph hp nht nhng doanh nghip m h thng k hoch chi ph c chnh xc cao. Theo phng php ny, chi ph sn xut d dang cui k c tnh theo gi thnh k hoch. 1.2.5. Cc phng php tnh gi thnh sn phm (Z): 1.2.5.1. Phng php gin n: (hay phng php trc tip) Nhng doanh nghip c quy trnh sn xut gin n nh cc doanh nghip khai thc v sn xut ng lc th ph hp vi phng php hch ton gi thnh sn phm ny. Bi v, quy trnh sn xut gin n l ch sn xut mt hoc mt s t mt hng c s lng ln, chu k sn xut ngn, c th c hoc khng c sn phm d dang. Cng thc tnh:Tng Z SP hon thnh trong k = Cpsxdd u k + Cpsx ps trong k Cc khon lm gim CP Cpsxdd cui k

Tng Z SP hon thnh trong k Z 1 vsp = SL SP hon thnh trong k

S hch ton gi thnh theo phng php gin n: 621kt chuyn

154 (chi tit theo loi SP)cc khon lm gim chi ph

152 (111)

622kt chuyn

155 (157) 627kt chuyn Z sn phm hon thnh


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1.2.5.2. Phng php h s: iu kin sn xut thch hp p dng phng php ny l trn cng mt quy trnh cng ngh sn xut to ra nhiu loi sn phm khc nhau v khng th t chc theo di chi tit tng loi sn phm. Cng vic cn lm l quy i cc sn phm khc nhau v mt loi sn phm duy nht c gi l sn phm tiu chun theo h s quy i c xc nh sn. 1.2.5.3. Phng php t l: iu kin sn xut ca phng php ny cng tng t nh phng php h s, tuy nhin gia cc sn phm khc nhau li khng xc lp mt h s quy i. xc nh t l, ngi ta c th s dng nhiu tiu thc: gi thnh k hoch, chi ph nguyn vt liu trc tip, trng lng sn phm, ... Thng thng c th s dng gi thnh k hoch hoc gi thnh nh mc. 1.2.5.4. Phng php loi tr gi tr sn phm ph: iu kin sn xut thch hp p dng phng php ny l trong cng mt quy trnh sn xut cng vi sn phm chnh c to ra th sn phm ph (sn phm ph khng phi l i tng tnh gi thnh v c nh gi theo mc ch tn thu) cng xut hin. c gi thnh sn phm chnh xc th cn phi loi tr gi tr sn phm ph.Tng Z thc t SP = Cpsxdd u k + Cpsx ps Cpsxdd trong k cui k Gi tr cc khon iu chnh gim Z Gi tr - c tnh SP ph

1.2.5.5. Phng php tnh gi thnh theo quy trnh sn xut: y l phng php rt thch hp vi cc doanh nghip c quy trnh sn xut phc tp, c thnh phm th phi tri qua nhiu giai on sn xut, mi giai on thu c bn thnh phm vi hnh thi vt cht khc vi giai on trc. Tu theo vic xc nh i tng tnh gi thnh ca doanh nghip m la chn phng php tnh gi thnh theo quy trnh sn xut thch hp.


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1.2.5.5.1. Tnh gi thnh sn phm theo phng php kt chuyn song song. Khi xc nh i tng tnh gi thnh ch l thnh phm hon thnh giai on cui cng th nn chn phng php ny. Qua s sau th rt d hnh dung cch tnh ny.Giai on 1 Cpsx ps g 1 Cpsx ps g 1 trong thnh phm Giai on 2 Cpsx ps g 2 Cpsx ps g 2 trong thnh phm Giai on n Cpsx ps g n Cpsx ps g n trong thnh phm

Z thc t SP

Vi i l s giai on sn xut , i=1..n. Chi ph sn xut tng giai on trong thnh phm c tnh nh sau:Cpsx g i trong thnh phm Cpsxdd k g i = SL SP d dang g i + SL thnh phm g cui + Cpsx ps g i x SL thnh phm g cui

Chi ph sn xut tng giai on trong thnh phm phi kt chuyn song song tng khon mc tnh gi thnh sn xut ca thnh phm.Z thnh phm = n 1=1 Cpsx ca g i trong thnh phm

1.2.5.5.2. Tnh gi thnh sn phm theo phng php kt chuyn tun t tng khon mc. Cch tnh ny s p ng yu cu nm r gi tr bn thnh phm v gi tr thnh phm ca nh qun tr. K ton phi tnh gi thnh bn thnh phm ca giai on trc v kt chuyn sang giai on sau mt cch tun t cho n khi tnh gi thnh thnh phm.


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S sau s cho thy qu trnh tnh ton ca cch tnh ny.Chi ph nguyn vt liu trc tip + Chi ph ch bin giai on 1 Gi thnh bn hng thnh phm giai on 1 + Chi ph ch bin giai on 2 Gi thnh bn hng thnh phm giai on n-1 + Chi ph ch bin giai on n

Gi thnh bn thnh phm giai on 1

Gi thnh bn thnh phm giai on 2

Gi thnh thnh phm giai on n

Trnh t tnh ton: Giai on 1:ZBTP = Gi tr SP d dang u k = + CP ps trong k Gi tr SP d dang cui k

Z BTPv

Tng ZBTP SL BTP

T giai on 2 n giai on n th tnh theo cng thc:Tng Z g n = Tng ZBTP g n-1 + Gi tr SP d dang k g n Tng Z ZTP v = SL TP + CP ps trong k g n Gi tr SP d dang cui k g n

V mt l thuyt th c nhiu cch tnh gi thnh sn phm, nhng trn thc t, ty theo tng trng hp c th v cn ty thuc vo cch k ton chi ph sn xut v tnh gi thnh sn phm ca ring Cng ty m vn dng kin thc l thuyt cho ph hp v m bo cch k ton thc t ca Cng ty.


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GVHD: Bi Thanh Quang.

Chng 2

CNG TY TRCH NHIM HU HN LIN DOANH CNG NGH THC PHM AN THI

2.1. Lch s hnh thnh v pht trin: - Tin thn l Cng ty lin doanh cng ngh thc phm An Thi, mt trong nhng n v lin doanh vi nc ngoi u tin tnh An Giang, c thnh lp theo giy php u t s 282/GP ca y ban k hoch & u t k ngy 31/12/1991. Lc , cng ty l n v lin doanh gia Cng ty thng nghip tng hp tnh An Giang Vit Nam (gp vn 40%) v Cng ty Thai Hin Long Singapore (gp vn 60%) vi tng s vn u t ban u l 3 triu USD, hot ng trong lnh vc sn xut ch bin thc phm tiu th trong nc v xut khu, c mt dy chuyn sn xut m n lin cng ngh ca i Loan cng sut 100 triu sn phm/nm. - Cng ty hot ng ht cng sut ca dy chuyn thit b trong hai nm 1994-1995. Do n thng 6/1996, Cng ty u t thm mt dy chuyn sn xut m n lin cng ngh ca Nht Bn, nng tng s vn u t ln hn 5 triu USD v cng sut tng cng khong 200 triu sn phm/nm. - Nm 1997, pha Vit Nam thay i i tc chuyn t Cng ty thng nghip tng hp sang Cng ty du lch & pht trin min ni. - Cui thng 10/2001, pha i tc Vit Nam mua li phn vn gp ca pha i tc nc ngoi thnh cng ty c vn 100% ca Vit Nam v thnh lp Cng ty TNHH lin doanh cng ngh thc phm An Thi, l Cng ty TNHH c 2 thnh vin c vn ca Nh nc.

SVTH: Trng Ngc Dim Thy.

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- Trong hn 10 nm hot ng, Cng ty sn xut v tiu th hn 1 t n v sn phm cc loi th trng trong nc v xut khu sang hn 25 quc gia khp 5 chu lc trn th gii. - Trong thi gian va qua, Cng ty tham d nhiu Hi ch trin lm quc t c trong v ngoi nc, sn phm ca cty t c nhiu Huy chng vng, cp vng cht lng ti cc k hi ny v nhn hiu Hai con voi ca Cng ty c bnh chn l nhn hiu c uy tn ti Vit Nam. - Hin nay, vi Giy chng nhn ng k kinh doanh ngy 25/10/2002, Cng ty c bit n nh mt cng ty trch nhim hu hn nhng c bn vn thuc hnh thc doanh nghip nh nc. Theo k hoch, Cng ty s tin hnh c phn ha trong nm 2005 ti y. - Ngun vn kinh doanh: + Vn iu l: 20.000.000.000 (Hai mi t ng). + Vn vay chim khong 50% ngun vn kinh doanh. 2.2. Ngnh, ngh kinh doanh: Theo Giy chng nhn ng k kinh doanh mi nht, ngnh, ngh kinh doanh ca cng ty: sn xut v kinh doanh hng nng sn thc phm, sn xut m n lin, sn xut v kinh doanh ph liu, hng liu. Sn phm chnh hin nay bao gm: + M n lin (dng gi & ly) + Ph n lin (dng ly) + H tiu n lin (dng ly) + Min n lin (dng ly) + Cho n lin (dng ly) ..........


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2.3. Phm vi kinh doanh: T lc cn lin doanh cho n ngy nay, mc tiu kinh doanh ca Cng ty l tp trung vo cc th trng xut khu, v vy phm vi kinh doanh lun rng v lun i mt vi nhiu mi trng kinh doanh tng ng vi nhng yu cu khc nhau. S 2.1: Phm vi kinh doanh.M Canada Cuba ... Anh, Php, c, Nga, Tip Khc, Cng ha Sc, Ba Lan, Slovakia ... Campuchia Singapore Malaysia ...

Chu M

Chu u

VIT NAMsn phm ANTHAIFOOD

Chu

Chu c

c

Chu Phi

Nam Phi


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Hnh 2.2: Sn phm xut khu sang cc nc.


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2.4. Th trng m n lin: Hin tng m n lin ang pht trin mnh. Cnh tranh ht sc gay gt v th trng loi thc n ny hin ln n 6 t USD mi nm. Indonesia, Trung Quc, Vit Nam v i Loan, nhng cng ty mi m ng vo th trng ang b khp cht, pht ng chin tranh gi c v gii thiu hng v, bao b mi. Th trng 6 t USD ang tng trng 8% mi nm v s tng gp i vo nm 2010. Vit Nam, ni ngi tiu dng mi u b hp dn theo kiu m n lin Hn Quc, nay vn pht trin theo hng ny nhng hng v ngy cng i mi. S cnh tranh ang ngy cng gay gt do nhiu loi m t nc ngoi xm nhp vo th trng Vit Nam, nhiu cng ty Nh nc nay thnh t nhn. Li th ca m ngoi l vn ln, h thng phn phi tt. Trong mi trng cnh tranh gay gt nh th vn c nhng thng hiu m n lin ng c trn th trng vi cha kha ca s thnh cng l s kt hp gia vic t chc kinh doanh - sn xut phn phi hin i vi cc hnh thc chiu th bi bn. Cht lng sn phm l mu cht ng thi l con dao hai li: nu ngon v hp khu v, li c tip sc bi qung b thng hiu th s ha nhp c vo i sng tiu dng ca ngi dn rt nhanh chng, ngc li ch mt s sut nh s git cht thng hiu ngay lp tc. Cng ty m An Thi c mt trn th trng t lu v c mt thi hong kim khi sn phm c mt khp mi min trong v ngoi nc, khi m hot ng ca phn xng sn xut, i vn ti v cc b phn khc lun din ra trong bu khng kh nhn nhp, tp np. n khi trn th trng xut hin dn dn ri o t cc nhn hiu m n lin vi cc sn phm cc k a dng, mu m, hng v thay i gn nh lin tc trong khi sn phm ca Cng ty th khng c s thay i thch ng c vi th trng v nhng chin lc kinh doanh trn th trng ni a khng t hiu qu, do , Cng ty mt i th phn ni a nm c trong lng bn tay.


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2.5. C cu t chc: 2.5.1. S t chc: S 2.2: C cu t chc ton Cng ty GIM C

PH GIM C PH TRCH K THUT & SN XUT

PH GIM C PH TRCH KINH DOANH

Phng KH & XNK (1)

Phng K thut in c

Phn xng sn xut

Phng t chc & hnh chnh

Phng k ton ti v

Chi Nhnh TP. HCM (2)

Phng kinh doanh

Vn phng i din CPC(3)

T gia v

T vn hnh thit b

T thnh phm ca A

T thnh phm ca B

T cng nht

Ch thch: (1): Phng k hoch v xut nhp khu. (2): Chi nhnh ti Thnh ph H Ch Minh. (3): Vn phng i din ti Campuchia.


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2.5.2. S lc chc nng, nhim v v quyn hn cc b phn: 2.4.2.1. Ban gim c: Ban gim c m bo rng cc trch nhim, quyn hn v mi quan h cc v tr c truyn t trong ton b t chc m bo mi nhn vin thu hiu v thc hin. 2.5.2.2. Phng k ton ti v: - Tham mu cho hi ng thnh vin v gim c hoch nh chnh sch, vn hnh nn ti chnh ca cty trong tng thi k pht trin, xy dng phng n phn phi, li dng, s dng cc qu. - Tng hp, phn tch v lu tr cc thng tin kinh t chuyn ngnh v cc bo co quyt ton ti chnh. - Yu cu cc phng, ban cung cp cc h s chng t, cc bo co phc v cho cng tc k ton thng k. - i din Cng ty trong quan h giao dch vi cc n v ti chnh, ngn hng trong v ngoi nc. 2.5.2.3. Phng k hoch & xut nhp khu: - Tham mu cho gim c v nh hng k hoch sn xut kinh doanh, thng tin v gi c th trng hng ha xut nhp khu, v mt k thut cht lng nguyn vt liu u vo v sn phm u ra ca Cng ty. - Xy dng k hoch hot ng sn xut kinh doanh hng nm, hoch nh chin lc pht trin 5 nm, 10 nm ca Cng ty. - Thng k tng hp, theo di, bo co qu trnh thc hin sn xut kinh doanh ca cty v xut vi Ban gim c cc gii php hiu chnh cho tng qu, tng nm. - Thc hin nghip v xut nhp khu, lp hp ng kinh t ni thng, ngoi thng, theo di thc hin hp ng, giao nhn, thanh l hp ng ni thng v thanh ton quc t. - T chc thc hin kim tra cht lng vt t, nguyn vt liu u vo, cht lng u ra, hng tn kho xut, nhp hng ng theo quy nh.


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- Yu cu cc phng, ban cung cp cc ti liu, s liu, h s, ... phc v cho vic lp k hoch sn xut kinh doanh v lnh sn xut hoc bo co tng hp... - Thay mt Cng ty trong vic m phn cc hp ng kinh t ni thng v ngoi thng trn c s y quyn ca Gim c Cng ty. 2.5.2.4. Phng kinh doanh: - Tham mu cho Ban gim c nh hng k hoch pht trin kinh doanh th trng Campuchia. T chc hot ng kinh doanh hng ha xut khu sang th trng Campuchia. - Qun l cc ca hng trng by v gii thiu sn phm ca Cng ty a bn tnh An Giang. - Qun l i xe ti ca Cng ty. - i din Cng ty m phn k kt cc hp ng ngoi thng xut khu hng ha cho th trng Campuchia trn c s y quyn ca Gim c. Thay mt Cng ty trong vic giao dch vi khch hng. - Yu cu cc n v trc thuc Cng ty trong cng tc th trng hoc lm vic vi khch hng. 2.5.2.5. Phng t chc hnh chnh: - Tham mu cho Gim c hoc Ph gim c c y quyn v cng tc t chc nhn s, tuyn dng, o to v ch , chnh sch lao ng, tin lng ca ton b CB-CNV trong Cng ty. - Qun l hnh chnh, h s l lch, hp ng lao ng CB-CNV ton Cng ty, qun l cp pht v thu hi s lao ng, theo di t chc nhn s ton cty. - Tip nhn, qun l cc n khiu ni, t co ... v tham mu cho Ban gim c gii quyt. - Yu cu cc n v trc thuc Cng ty cung cp cc s liu, h s v nhn s phc v cho cng tc t chc, hnh chnh. - i din Cng ty trong cc v kin dn s trn c s y quyn ca Gim c.


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2.5.2.6. Phng k thut in c: - Qun l k thut: s lng, cht lng, sa cha, bo tr, ... my mc thit b hin c ca Cng ty. - Tham mu trang b k thut: tham mu cho lnh o trong vic u t mua sm my mc thit b cho ton Cng ty. - Nghin cu ci tin k tht: ci tin, nng cao cng sut my mc, nghin cu, ch to cc thit b l phc v sn xut v nghin cu. - o to: kim tra v tham mu trong tuyn dng cn b k thut. - Yu cu cc b phn c lin quan cng phi hp v to iu kin thun li cho vic thc hin cng vic ca mnh. - Thc hnh chc nng qun l k thut chuyn ngnh trn c s y quyn ca Gim c. 2.5.2.7. Phn xng sn xut: - Thc hin vic t chc sn xut cc sn phm ca cng ty theo quy trnh, k hoch c Ban gim c ph duyt. - Phi hp vi Phng k hoch - xut nhp khu v Phng k thut in c nghin cu ci tin k thut, ci tin cng ngh sn xut hon thin dy chuyn sn xut, nghin cu sn xut mt hng mi theo hng sn xut nhng mt hng c gi tr gia tng hoc c dung lng th trng ln. - Tip nhn v t chc o to cng nhn theo yu cu k hoch ca cng ty. - Qun l lng lao ng hin c, ring lao ng thi v (cng nht) th phn xng s dng linh hot theo yu cu sn xut kinh doanh. - Cng vi phng k thut in c, t chc qun l theo dy chuyn sn xut bao gm: c s vt cht, my mc thit b trong phn xng sn xut. - C quyn iu ng nhn s tm thi phc v cho k hoch sn xut trong phm vi phn xng sn xut. - C quyn tng, gim lao ng cng nht mt cch ch ng nhm p ng kp thi theo k hoch sn xut v m bo hiu qu hot ng ca n v.


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2.5.2.8. Chi nhnh ti Thnh ph H Ch Minh: - T chc mng li kinh doanh sn phm ca cng ty th trng ni a (trn phm vi ton quc). - T chc vic giao nhn hng ha, nguyn vt liu ca cng ty ti TPHCM, ng thi, thu thp thng tin kinh t, qun l, lu tr thng tin v bo co kp thi cho lnh o. - Qun l kho hng v ti sn ti chi nhnh. - C quyn thay mt Cng ty trong m phn k kt hp ng kinh t, tuyn dng b my nhn s phc v cho cng tc kinh doanh ca n v trn c s y quyn ca Gim c. - Yu cu cc n v phi hp trong cng tc th trng hoc lm vic vi khch hng. 2.6. Tnh hnh kinh doanh nhng nm gn y: Cho n hm nay, sn phm ca Cng ty vn cn trong giai on tip cn li vi th trng ni a nhng tc cn chm, mc ch ch yu ch l khng mt trng hon ton th phn ni a. Chin lc kinh doanh Cng ty ang thc hin: ch yu xut khu to ngun lc thm nhp tr li th trng ni a. y l mt chin lc mang tnh lu di v th trng ni a gi y theo cch v von ca mt tng gim c thng hiu c ting l nh mt cuc thi u, m trong s huy chng vng cn rt nhiu v mi doanh nghip u l nhng vn ng vin c kh nng chin thng, vn ch phi xc nh cho c li th v kh nng ca mnh ang u. Nhng nm gn y l giai on giao thi khi Cng ty tr thnh 100% vn ca Vit Nam v sp ti s tin hnh c phn ha, tnh hnh ca Cng ty c s thay i v nhiu mt. Nhn chung, tnh hnh kinh doanh c nhng du hiu kh quan hn so vi giai on khng hong trc . Ban lnh o tch cc, ch ng c nhng hng xut khu mi song song vi vic n lc cng c li nhng th trng xut khu ch lc t lu, c bit l th trng Campuchia.


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Bng 2.1: Tnh hnh ti chnh nhng nm gn y. CH TIU- Tng doanh thu Trong : doanh thu hng xut khu: - Cc khon gim tr: + Chit khu thng mi + Gim gi hng bn + Hng bn b tr li + Thu TTB, thu XK phi np 1. Doanh thu thun 2. Gi vn hng bn 3. Li tc gp 4. Doanh thu hot ng ti chnh 5. Chi ph ti chnh 6. Chi ph bn hng 7. Chi ph qun l doanh nghip 8. Li tc thun t hot ng kinh doanh 9. Thu nhp khc 10. Chi ph khc 11. Li tc t hot ng khc 12. Tng li tc trc thu 13. Thu li tc phi np 14. Li tc sau thu Nm 2001 45,020,408,472 43,918,363,605 256,836,969 0 189,606,850 67,230,119 0 44,763,571,503 42,641,873,694 2,121,697,809 4,545,454 2,042,503,001 1,908,650,170 4,331,534,201 (6,156,444,109) 2,034,556,363 816,987,662 1,217,568,701 (4,938,875,408) 0 (4,938,875,408) Nm 2002 52,317,241,415 49,896,664,711 575,116,406 4,602,128 570,514,278 0 0 51,742,125,009 46,165,080,190 5,577,044,819 27,774,647 465,496,288 4,376,828,388 2,330,752,481 (1,568,257,691) 2,679,055,271 97,917,454 2,581,137,817 1,012,880,126 324,121,640 688,758,486 Nm 2003 50,084,298,281 44,657,656,202 684,449,505 9,900,238 640,418,622 34,130,645 0 49,399,848,776 45,935,618,478 3,464,230,298 3,573,858 990,855,381 4,942,854,062 2,034,699,865 (4,500,605,152) 4,972,454,358 8,500,000 4,963,954,358 463,349,206 129,737,778 333,611,428

Doanh thu hng xut khu lun chim t l cao trong tng doanh thu hng nm, c th l 97.55% (nm 2001), 95.37% (nm 2002) v 89.16% (nm 2003). S chnh lch ny l do trong qu trnh mua li vn ca nc ngoi, Cng ty b mt mt s khch hng xut khu, lng hng xut khu gim, nhng b li doanh thu t th trng ni a c cht kh quan. Bi v, y l khong thi gian m Cng ty kinh doanh theo hng ly dng ngun lc c c t xut khu khi phc li th phn ni a. Tuy nhin, trn thc t, hng kinh doanh ny mc d t c nhng du hiu tch cc nhng khng c lu di. C th v nh l ly mui b bin, ch tn ti c trong khonh khc ri li tan ra. Chnh v vy, chin lc kinh doanh hin nay c xc nh li l tp trung xut khu ri quay tr li ni a.


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Bieu do 2.1: Doanh thu - loi nhuan. 60,00052,317

50,000 40,000 Trieu dong 30,000 20,000 10,000 0 -10,000

50,084

45,020

Doanh thu Loi nhuan

688 -4,938

333

Nam

Biu 2.1: Doanh thu - li nhun. T biu trn ta thy, doanh thu th nhiu nhng ch ph li qu ln nn phn li nhun cui cng rt t. y l mt thc t m Cng ty hin nay rt quan tm v tm hiu.


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Chng 3

CNG TC K TON CHI PH SN XUT V TNH GI THNH SN PHM TI CNG TY TNHH LIN DOANH CNTP AN THI-----------

3.1. Cc b phn c lin quan trc tip n vic tnh gi thnh sn phm: 3.1.1. B phn sn xut: Phn xng sn xut nm trong phm vi ca cng ty c qui m rng ri, thong vi hai dy chuyn sn xut v sn phm sn xut ch yu l m n lin. Ngoi ra, cty c sn xut sn phm min ly, h tiu ly, ph ly, ...

Hnh 3.1: H thng dy chuyn t ng khp kn.


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S 3.1: C cu t chc ca phn xng sn xutPHN XNG SN XUT (5 ngi)

T gia v (22)

T vn hnh thit b (24)

T thnh phm ca A (29)

T thnh phm ca B (28)

T cng nht (60)

Ch thch: con s trong ngoc n ch s nhn s trong b phn . Hot ng ca b phn sn xut: nhn K hoch sn xut hng tun t Phng k hoch, lp Hng dn sn xut hng ngy theo k hoch , nhn nguyn liu sn xut vi Phiu giao nhn nguyn vt liu, tin hnh sn xut. Trong qu trnh sn xut nu thiu nguyn liu th nhp thm, tha th tr li kho, khng h gi li nguyn liu tha. Cc mu K hoch sn xut, Hng dn sn xut, ... c th xem Phn ph lc. S lng thnh phm hng ngy t c trung bnh l 350.000 400.000 sn phm. Thi gian sn xut m t khu u tin l bt m qua cc khu khc n lc ng gi thnh phm khong 10-15 pht ty theo tc my do trng b phn sn xut ch nh, da trn c s ch tiu sn xut mi ngy c ghi c th trn bng theo di cng tc sn xut. Qui trnh sn xut m ly v m gi gn nh ging nhau.


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S 3.2: Qui trnh sn xut m giBT M

TRN

nc tro

CN

CT SI Nc ngng HP CHN

hi nc

QUT HI

GIA V

TI SOUP

nc soup

QUT SOUP SY XP KHUN NGHIN QUT NGUI TRN PH PHM Cn du DU shorterning

giy gi

NG GI GIA V

NG GI

giy gi

NG THNG

thng giy


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S 3.3: Qui trnh sn xut m lyBT M

TRN

nc tro

CN

CT SI Nc ngng

HP CHN

hi nc

QUT HI

GIA V

TI SOUP

nc soup

QUT SOUP SY XP KHUN NGHIN QUT NGUI TRN PH PHM Cn du DU shorterning

giy gi

NG GI GIA V

NG LY

ly

NG THNG

thng giy


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3.1.2. B phn k ton: 3.1.2.1. C cu t chc: S 3.4: C cu t chc Phng k tonK ton trng (Trng phng) chu trch nhim iu hnh chung v quyt ton (1 ngi)

Ph phng ph trch thu v ti sn c nh (1 ngi)

K ton thu chi, tm ng (1 ngi)

K ton CCDC, cng n (1 ngi)

K ton ngn hng, tiu th, hng ha (1 ngi)

K ton gi thnh v kho (1 ngi)

Th qu (1 ngi)

3.1.2.2. T chc b my k ton: Cng ty theo dng t chc k ton tp trung l m hnh t chc c i im ton b cng vic x l thng tin trong ton doanh nghip c thc hin tp trung phng k ton, cn cc b phn v n v trc thuc ch thc hin vic thu thp, phn loi v chuyn chng t cng bo co nghip v v phng k ton x l v tng hp thng tin (gi chung l n v bo s). S 3.5: M hnh t chc k ton tp trungn v k ton (DN)

...

n v bo s

n v bo s

n v bo s

...


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3.1.2.3. Cng tc k ton: Cng ty s dng hnh thc k ton Chng t ghi s, cc loi ch yu: + Chng t ghi s. + S chi tit cc ti khon. + S ci. S 3.6: H thng k ton Chng t ghi sChng t gc

S qu S ng k chng t ghi s

Chng t ghi s

S, th chi tit

S ci

S chi tit cc ti khon

Bng cn i ti khon

Ghi ch: Ghi hng ngy (nh k): i chiu, kim tra: Ghi vo cui thng:

Bo co k ton

Hng ngy, cn c vo chng t gc kim tra tnh hp php, hp l v lp nh khon ngay trn lm cn c lp chng t ghi s. Chng t ghi s sau khi lp xong c chuyn n k ton trng k duyt ri chuyn qua b phn k ton tng hp vi y cc chng t km theo ghi vo S ci. Ring cc nghip v c lin quan n ti khon tin mt (TK 111) th cn c vo chng t ghi vo S chi tit c lin quan. T s thy c, Bng cn i cc ti khon c lp t S ci vo cui thng, c i chiu, kim tra vi S qu, S ng k chng t ghi s, S chi tit cc ti khon. Cui cng, cc bo co k ton s c tng hp t Bng cn i ti khon v s chi tit cc ti khon.


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3.2. K ton chi ph sn xut v tnh gi thnh sn phm: Hng tun, b phn sn xut u bo co ln phng k ton v chi ph sn xut pht sinh. Phng k ton lu gi tt c nhng s liu c lin quan n cng vic tnh gi thnh sn phm (t nguyn liu nhp kho, xut cho cc t ca b phn sn xut bao nhiu, s dng bao nhiu, cn li bao nhiu, ...). Cui thng, cng vic tnh gi thnh sn phm s c thc hin cho tt c cc loi sn phm song song vi vic tnh gi thnh sn phm theo dng sn phm (gi, ly), vic ny gip cho cng ty c ci nhn tng qut i vi vn chi ph sn xut ca hai dng sn phm m cng ty ang cn nhc t trng sn xut hin nay. Do , trong kh nng cho php, vic k ton c trnh by say y thuc cng tc k ton chi ph sn xut v tnh gi thnh sn phm theo dng gi, dng ly. Tuy s liu tng qut nhng vn phn nh ng cch k ton ca Cng ty. S liu c trnh by l thng 12/2003. 3.2.1. S lng sn phm sn xut trong thng 12/2003: Loi sn phm Dng gi Dng ly Tng cng vsp gi ly t trng (%) 92.28 7.72 100 s lng 3,985,566 333,449 4,319,015

Bng 3.1: S lng sn phm sn xut trong thng. Trong , ch c sn phm m gi l dng gi, cn dng ly bao gm sn phm m ly v nhm sn phm min ly, ph ly, h tiu ly,... c im chung l khng s dng nguyn liu vt m m dng nguyn liu min, ph, h tiu, c mua t cc nh cung cp... ri ch bin thnh thnh phm. Hin nay c th thy c l t trng sn phm dng gi ln hn rt nhiu so vi sn phm dng ly. 3.2.2. K ton chi ph nguyn liu trc tip: T kho nguyn liu v kho bao b cc nguyn liu u vo cn thit c xut cho b phn sn xut bao gm 4 T: gia v, ng gi, soup, ni hi. Trong 4 t,


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T gia v l mt b phn sn xut ph chuyn sn xut gia v cung cp cho cng tc sn xut, cc loi gia v ny c xem nh l bn thnh phm. Nhng do thi gian v kh nng thu thp s liu cn hn ch nn khng th i su vo cng tc tnh gi thnh sn phm trong t gia v m s dng gi tr s dng ca t gia v trong thnh phm c tnh ton sn. S 3.7: Khi qut chu trnh sn xut sn phm.xut nguyn liu

Nguyn liu u vo

nhp kho

H thng Kho nguyn liu

B phn sn xut: ------------------------+ T gia v. + T ng gi. + T ni hi. + T soup.

Thnh phm

nguyn liu tha nhp li kho

3.2.2.1. H thng kho nguyn liu sn xut v gi tr xut kho trong thng: Cng ty c hai kho nguyn liu sn xut phc v cho ton b cc hot ng ca Cng ty: + Kho nguyn liu. + Kho bao b. Trong chia ra: - Kho bao b - giy gi. - Kho bao b - thng giy. Khi c lnh sn xut, h thng kho chu trch nhim m bo xut y nguyn liu theo yu cu c v s lng v cht lng ca b phn sn xut v bo co cho b phn k ton. Tnh hnh nhp, xut nguyn liu cc kho trong thng c khi qut trong Bng K S 4 trang tip theo.


Trang 36




Trang 37



T Bng K S 4 trang bn, Phn ghi c i ng cc TK sau cho thy nghip v xut kho nguyn liu c k ton nh sau: N TK 621 C 152 C 153 N TK 154 3,312,527,279 2,357,952,318 954,574,961 3,312,527,279 2,357,952,318 954,574,961

Sau , TK 621 c kt chuyn ht vo TK 154 nh sau: C TK 621 (Nguyn liu) C TK 621 (Giy + Thng)

S 3.8: Tp hp chi ph nguyn liu trc tip.1522,357,952,318

6212,357,952,318

154

153954,574,961

3,312,527,279

3,312,527,279

954,574,961

Thc cht y cha phi l chi ph nguyn liu trc tip v khi tnh gi thnh sn phm, chi ph nguyn liu trc tip c tnh cng vi chi ph nhn cng trc tip v chi ph sn xut chung l mt gi tr khc c trnh by tip sau y. 3.2.2.2. K ton chi ph nguyn liu trc tip: Phng k ton lun theo di st cc s liu phn nh chi ph pht sinh ca cc t. Cc Bng cn i nguyn liu sau y phn nh hot ng ca cc T trong thng, trong , b phn k ton xc nh cc gi tr c xem l chi ph nguyn liu trc tip ri k ton thng vo TK 154. Trc khi xem tng bng cn i, phn


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gii thch sau s cho thy c th gi tr chi ph nguyn liu trc tip c s dng tnh gi thnh sn phm. + T ng gi: Trong thng ny, T ng gi khng c s d u k, gi tr xut s dng l 1,100,050,510 ng c a vo TK 621 v khng c nguyn liu tha nn Phng k ton khng lp Bng cn i nguyn liu ca t. + T gia v: Ring T gia v c hai bng: Bng cn i nguyn liu v Bng cn i thnh phm gia v. Chi ph nguyn liu trc tip c tnh nh sau:Bng k ton Bng cn i nguyn liu. Bng cn i thnh phm gia v. Tng gi tr nguyn liu trc tip s dng. 632,694,100 Din gii Xut t nc tro (mt khu nh trong T gia v). Xut trong t. 577,163,982 S tin (ng) 55,530,118

+ T ni hi: Tng gi tr xut s dng trong thng l 218,599,782 ng s c a vo TK 621 phn nh chi ph nguyn liu trc tip ca T l hi. + T soup: Tng gi tr xut s dng trong thng l 1,414,998,573 ng s c a vo TK 621 phn nh chi ph nguyn liu trc tip ca T soup.


Trang 39




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Trang 41




Trang 42




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Nguyn liu u vo ch yu c cung cp theo hp ng di hn (thi hn khong 6 thng hoc 1 nm) vi nhng iu khon rng buc v gi c v cht lng nguyn liu nn hu nh gi nguyn liu u vo hng thng n nh, mt yu t quan trng nh gi hiu qu ca khu thu mua nguyn liu sn xut. Hng thng, Phng k ton lp Bng tng hp gi thnh nguyn liu cho tng sn phm theo di chi tit gi thnh nguyn liu. Bng 3.7: Bng tng hp gi thnh nguyn liu theo loi sn phm. n v tnh: ng. Loi sn phm n v sn phm S lng Vt m Gi v + Du Giy gi Thng Tng cng n gi 1 sn phm Dng gi gi3,985,566 1,617,104,551 515,355,574 343,689,332 216,879,091 2,693,028,548 675.695

Dng ly ly187,461 72,023,922 64,567,341 160,540,324 30,571,646 327,703,233 1,748.114

Tng cng4,319,015 1,689,128,473 769,093,761 625,159,697 282,961,034 3,366,342,965


Trang 44



Nh trnh by trn, TK 621 c kt chuyn thng vo TK 154 nhng thc cht chi ph nguyn liu trc tip c tnh vo gi thnh s c tng kt v ghi vo TK 154 nh sau: Bng 3.8: Bng tp hp chi ph nguyn liu trc tip vo TK 154. Cc t sn xut T gia v BC nguyn liu BC thnh phm gia v T ng gi T ni hi T soup Tng cng BC nguyn liu BC nguyn liu BC nguyn liu Trch t bng k ton S tin632,694,100 55,530,118 577,163,982 1,100,050,510 218,599,782 1,414,998,573 3,366,342,965 1,100,050,510 218,599,782 1,414,998,573 3,366,342,965

Ghi C TK 154(ng)632,694,100

S 3.9: Tp hp chi ph nguyn liu trc tip t cc t vo TK 154. TK 1543,312,527,279 632,694,100 1,100,050,510 218,599,782 1,414,998,573

Nh vy, vi nhng yu t c th ring bit, cch k ton chi ph nguyn liu trc tip ca Cng ty khc vi l thuyt ch TK 621 c s dng ton b theo di chi ph nguyn liu (th hin nhng Bng cn i nguyn liu c th tng T) nhng Cng ty thc hin vic kt chuyn chi ph nguyn liu trc tip t TK 621 sang TK 154 theo mt hnh thc khc v vn m bo TK 621 khng c s d cui k. y l cch k ton m Cng ty thc hin t lu v phn ny s c tip tc trnh by r rng v sng t hn phn kt chuyn chi ph sn xut v tnh gi thnh sn phm.


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3.2.3. K ton chi ph nhn cng trc tip: Hng tun, b phn sn xut theo di cng vic ca nhn cng cng nht v bo co cho phng k ton chi tr tin lng cng nht. Cui thng, con s tng ca phn tin ny s c a vo phn chi ph nhn cng trc tip cng vi khon tin lng ca cng nhn chnh thc tnh gi thnh sn phm. Theo qui nh, cui nm, cng nhn v nhn vin chnh thc ca cng ty s c thng thm mt khon gi l lng thng 13 sau khi tng kt hot ng kinh doanh c nm. Do , trong thng 12/2003 ny, chi ph nhn cng trc tip tng thm do c phn tin thng. Bng 3.9: Bng tp hp chi ph nhn cng trc tip. Ghi C cc TK 334 338 3382 3383 3384 111 Cng S tin 122,727,719 13,327,745 1,402,921 1,402,921 10,521,904 44,540,115 180,595,579 44,540,115 180,595,579 Ghi N TK 622 122,727,719 13,327,745n v tnh: ng

Din giiTin lng thng 12/2003: 70,146,026 Tin thng cui nm 2003: 52,581,693 Khon trch KPC, BHYT, BHXH (19%) Khon trch KPC (2%) Khon trch BHYT (2%) Khon trch BHXH (15%) Chi tr tin lng cng nht

S 3.10: Tp hp chi ph nhn cng trc tip.334 122,727,719 338 13,327,745 111 44,540,115 44,540,115 13,327,745 622 122,727,719


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Phng k ton theo di chi tit phn chi ph nhn cng cng nht i vi mi sn phm. T khi bt u sn xut thm sn phm dng ly, chi ph nhn cng trc tip ca dng sn phm ny lun cao hn dng gi gp nhiu ln v nhiu l do: chi ph ca ly cao hn giy gi, cng on ng ly thnh phm phc tp hn nhiu so vi ng gi, tn nhiu thng giy cho dng ly hn, .... Theo s liu phng k ton cung cp lp c bng chi ph nhn cng trc tip ca 2 dng sn phm nh sau: Bng 3.10: Bng phn b chi ph nhn cng trc tip. Loi sn phm Dng gi Dng ly Tng cng vsp gi ly s lng 3,985,566 333,449 4,319,015 CPNCTT 117,252,692 63,342,887 180,595,579.0 n gi 1 sp (ng) 29.419 189.962

Ghi ch: Mu Bng theo di kt qu lao ng cng nht c th xem phn ph lc. 3.2.4. K ton chi ph sn xut chung: Chi ph sn xut chung c theo di thng xuyn cc TK c lin quan v s a nhng chi ph pht sinh vo TK 627, sau chi ph ny s c tin hnh phn b cho hai dng sn phm tnh gi thnh sn phm. Bng 3.11: Tp hp chi ph sn xut chung. n v tnh: ng Ghi C cc TK 334 338 S tin 24,325,124 Ghi N TK 627 24,325,124 2,849,262 Din giiTin lng thng 12/2003: 14996116 Tin thng cui nm 2003: 9329008 Khon trch KPC, BHYT, BHXH (19%) Khon trch KPC (2%) Khon trch BHYT (2%) Khon trch BHXH (15%) Cng c dng c Khu hao TSC Tin in, dng sn xut

2,849,262 3382 299,922.3 3383 299,922.3 3384 2,249,417.4 153 16,508,104 214 108,146,042 111 35,634,308 Cng 187,462,840

16,508,104 108,146,042 35,634,308 187,462,840


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S 3.11: Tp hp chi ph sn xut chung.334 24,325,124 338 2,849,262 153 16,508,104 214 108,146,042 111 35,634,308 108,146,042 35,634,308 16,508,104 2,849,262 627 24,325,124

Chi ph sn xut chung c phn b theo s lng sn phm sn xut c trong thng ca mi dng sn phm.CPSXC phn b cho dng gi Tng CPSXC = Tng SLSPSX 187,462,840 = 4,319,015 Tng CPSXC = Tng SLSPSX 187,462,840 = 4,319,015 x 333,449 = 14,472,131.2 x SLSP dng ly x 3,985,566 = 172,990,708.8 x SLSP dng gi

CPSXC phn b cho dng ly

Bng 3.12: Bng phn b chi ph sn xut chung cho tng dng sn phm. Loi sn phm Dng gi Dng ly Tng cngSVTH: Trng Ngc Dim Thy.

vsp gi ly

s lng 3,985,566 333,449 4,319,015

n v tnh: ng CPSXC phn b 172,990,708.8 14,472,131.2 187,462,840.0Trang 48



3.2.5. Kt chuyn chi ph sn xut v tnh gi thnh sn phm: 3.2.5.1. Ti khon 154 (Chi ph sn xut d dang) ca Cng ty: Nh trnh by trn, cch k ton chi ph nguyn liu ca Cng ty c nhiu im khc vi l thuyt, chnh iu cng dn n nhng im khc trong cch k ton ca TK 154 (Chi ph sn xut d dang) c s dng tp hp chi ph sn xut v tnh gi thnh sn phm. C nhng khon chi ph nguyn liu tha, thiu, ... c hch ton thng vo TK 154 m khng thng qua TK 621. Nh vy, TK 154 ca Cng ty cn c dng theo di chi ph nguyn liu. Cn chi ph nhn cng trc tip v chi ph sn xut chung c kt chuyn vo cui thng sau khi tng kt hai loi chi ph ny xong. TK 154 ca Cng ty c khi qut qua ti khon ch T nh sau: N u k ca 4 T. - Kt chuyn nguyn liu xut kho. - Nguyn liu nhp tha. - Nguyn liu nhp t trong t. - Kt chuyn CPNCTT. - Kt chuyn CPSXC. TK 154 C S d u k: tng gi tr s d - Phn thiu v hao ht trong sn xut. - Nguyn liu xut trong t. - Hao ph nguyn liu trong sn xut. - Gi thnh sn phm nhp kho (bao gm chi ph nguyn liu trc tip, chi ph nhn cng trc tip, chi ph sn xut chung). S d cui k: tng gi tr s d cui k ca 4 T. 3.2.5.2. Kt chuyn chi ph sn xut vo TK 154 tnh gi thnh sn phm: Qua cch k ton ring ca Cng ty nh trn, chi ph nhn cng trc tip v chi ph nhn cng trc tip s c kt chuyn vo TK 154 cng vi chi ph nguyn liu trc tip tnh gi thnh sn phm. S ging nhau v khc nhau v nhng khon chi ph sn xut c hch ton vo TK 154 Cng ty.


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im ging: Kt chuyn chi ph nhn cng trc tip, chi ph sn xut chung vo TK 154 tnh gi thnh sn phm. Bng 3.13: Bng tp hp chi ph sn xut. Ghi n TK 154 v ghi c cc TK sau TK 622 TK 627 Tng cng S tin (ng) 180,595,579 187,462,840 368,058,419

S 3.12: Kt chuyn chi ph sn xut v tnh gi thnh sn phm nhp kho.154 622122,727,719 13,327,745 44,540,115 180,595,579 180,595,579 1,100,050,510 632,694,100 218,599,782 1,414,998,573 368,058,419 3,734,401,384

155

62724,325,124 2,849,262 16,508,104 108,146,042 35,634,308 187,462,840 187,462,840

im khc: Theo s liu trong thng 12/2003 c cc khon chi ph nguyn liu c a trc tip vo TK 154 nhng khng c tnh vo gi thnh sn phm. - Hch ton nguyn liu nhp tha: N TK 154 C TK 3381 N TK 154 14,492,084 14,492,084 84,386,626 84,386,626Trang 50

- Hch ton nguyn liu nhp t trong cc t: C TK 154 (TK ca t)SVTH: Trng Ngc Dim Thy.



- Hch ton nguyn liu thiu v hao ht: N TK 1381 C TK 154 1,462,440 1,462,440 84,386,626 84,386,626 5,158,098 5,158,098

- Hch ton nguyn liu xut trong cc t. N TK 154 (TK ca cc t) C TK 154 N TK 641 C TK 154

- Hch ton phn nguyn liu hao ph trong sn xut:

S 3.13: S tng hp TK 154.154 3381 (Nhp tha) 14,492,084 154 (Nhp trong t) 84,386,626 621 2,357,952,618 954,574,961 3,312,527,279 3,312,527,279 5,158,098 84,386,626 84,386,626 S d u k 966,917,972 14,492,084 1,462,440 1381 (Ph_Thiu + hao ht) 1,462,440 154 (Xut trong t) 84,386,626 641 (Ph _ Xut khc) 5,158,098 155 180,595,579 3,734,401,384 3,734,401,384

622 122,727,719 13,327,745 180,595,579 44,540,115 627 24,325,124 2,849,262 16,508,104 187,462,840 108,146,042 35,634,308

187,462,840 4,779,464,408 3,825,408,548 S d cui k 920,973,832


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Bng 3.14: Bng tnh gi thnh theo tng loi sn phm. n v tnh: ng Loi sn phm Dng gi Dng ly Tng cng CPNLTT 2,717,718,042 648,624,923 3,366,342,965 CPNCTT 117,252,692 63,342,887 180,595,579 CPSXC 172,990,708.8 14,472,131.2 187,462,840 Gi thnh 3,007,961,442 726,439,942 3,734,401,384

3.2.5.3. Tnh gi thnh n v tng loi sn phm: T bng tnh gi thnh trn, vi s lng thnh phm theo tng loi sn phm ta tnh c gi thnh n v ca chng. Bng 3.15: Bng gi thnh n v theo tng loi sn phm. n v tnh: ng Loi sn phm Dng gi Dng ly Tng cng vsp gi ly s lng 3,985,566 334,449 4,319,015 Tng gi thnh 3,007,961,442 726,439,942 3,734,401,385 Gi thnh vsp 754.713 2,178.563

3.2.6. Ph phm: Hng thng, trong qu trnh sn xut lun c ph phm, chng cng c theo di v c ghi ch cng vi s lng thnh phm sn xut c trong thng. Cc loi ph phm u bn c vi gi c khc nhau ty theo gi tr s dng ca n v cng ty c nhng ngun tiu th lu di cho cc loi ph phm ny. Trong thng 12/2003, cc loi ph phm v gi tr thu hi ca chng c phn nh trong bng sau.


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Bng 3.16: Gi tr thu hi ca ph phm. n v tnh: ng STT 1 2 3 4 5 6 Loi ph phm M ming M vn M d M du M kht M t Tng cng vt kg kg kg kg kg kg s lng 1,240.0 4,491.0 643.0 2,925.5 328.0 1,491.0 11,119 n gi 6,500 3,200 1,500 1,500 300 300 Thnh tin 8,060,000 14,371,200 964,500 4,388,250 98,400 447,300 28,329,650

i vi cng ty, khon thu t ph phm c hch ton nh sau: N TK 111 C TK 641 28,329,650 28,329,650

Nh vy, khon thu ny khng c tnh vo lm gim chi ph ca gi thnh sn phm, cch hch ton ny phn nh s gim chi ph i vi chi ph bn hng. 3.3. Phn tch mt s im khc tiu biu trong cng tc k ton chi ph sn xut v tnh gi thnh sn phm ti Cng ty: 3.3.1. K ton chi ph nguyn liu trc tip: im khc c bn nht l cch k ton TK 621 v cch k ton i vi nhng chi ph lin quan n nguyn liu trong sn xut cng vi nhng tn gi chi ph. tm hiu u im v khuyt im trong cch hch ton ny cn kt hp vi phn trch ca TK 154 v chi ph nguyn liu trang bn.


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Nhn vo phn trch ny c th thy: u im: - S liu r rng v to c ci nhn bao qut v chi ph nguyn liu ca tng t trong b phn sn xut (s d u k, s nhp trong k, s s dng, s tha, s thiu, ... ) ngay trong chnh TK 154. - To s tin li trong vic theo di nhng khon chi ph vn rt nhiu ny, v khi mun tm hiu khi qut gi thnh sn phm th c th nhn vo TK 154 l bit c con s chi ph nguyn liu trc tip c dng tnh gi thnh. Khuyt im: - Mt s tn gi ti khon trong TK 154 li khc vi tn gi ca s liu tng ng trong Bng cn i nguyn liu 4 t, iu ny rt d gy hiu nhm v lm ri s liu i vi nhng ai mi tm hiu v lnh vc ny, chc ch c nhn vin nhng b phn c lin quan mi hiu c. Bng sau y cho thy s khc nhau trong tn gi ca cng mt khon chi ph.Din gii T gia v Trong TK 154 1381(Thiu+Hao Ht) 641 (Ph) Phn xut trong thng trong cc bng cn i Ph (Bng cn i nguyn liu) BC thnh phm gia v Xut Cn V Ph T Ni Hi 641 (Ph) T Soup 641 (Ph) Xut khc (BCNL) Xut khc (BCNL) S tin 1,462,440 1,058,037 1,057,972 65 2,383,246 1,716,815

- T bng trn cng s thy, xut khc chnh l xut cho b phn bn hng nn khng cn ghi ch l 641Ph c th lm hiu khng r, ch ghi tn ti khon cng c ri. i vi nhng ai bit v lnh vc ny th cng bit TK 641 (Chi ph bn hng).


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3.3.2. Gi tr thu hi ph phm: Ph phm chnh t trong qu trnh sn xut sinh ra, l m ming, m vn, m kht, ... tc l trong n c nguyn liu u vo nh bt m, du Shortening, .... Theo l thuyt, khi bn ph phm th khon thu hi y c hch ton nh sau: N 111 C 155 28,329,650 28,329,650

Khi , gi thnh sn phm s thp hn so vi gi tr trnh by trn v tng chi ph sn xut c b p mt phn bng khon thu t ph phm. Gi thnh sn phm lc ny: 3,734,401,384 28,329,650 = 3,706,071,734 i vi Cng ty, khon tin ny li c hch ton vo mt TK khc: N 111 C 641 28,329,650 28,329,650

Vi cch hch ton ny, khon thu hi gi tr ph phm khng c xem l khon gim chi ph sn xut m mang ngha l mt khon gim chi ph bn hng. Chnh v th, gi thnh sn phm khng thay i, gi vn hng bn cao hn so vi thc cht v li tc gp (chnh lch gia doanh thu thun v gi vn hng bn) cng t hn. Tuy nhin, cch hch ton ny ca Cng ty chp nhn c, bi v, trc ht, khon thu hi ch chim mt t l rt nh (0.75%) so vi tng chi ph sn xut nn xem nh khng ng k. Mt khc, vi t l nh nh th, nu a thm vo vic tnh gi thnh th s pht sinh thm mt cng vic cng rt chi li l kim sot ph phm chi tit i vi mi loi sn phm (hin nay Cng ty c khong 70 loi sn phm c th), thc hin cng vic ny s pht sinh thm nhng khon chi ph cho nhn cng, ni thu gi, phiu theo di chng hn, ... trong khi khon thu hi li khng b p khon chi ph b ra. Ngoi ra, khon thu t ph phm cng c xem l khon gim ph (d l chi ph bn hng) v cng s c tnh vo kt qu hot ng kinh doanh c thc hin hng qu.


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3.3.3. K ton nguyn vt liu nhp kho: Theo l thuyt v k ton nguyn vt liu nhp kho, nhng ti khon hu nh phi c: TK 152, TK 331, cc TK v tin, TK v thu, TK 1381, TK 3381, v TK 711 (khi c hng khon chit khu do thanh ton sm tin mua nguyn vt liu). Kt hp vi Bng k s 4 trang 37 s thy cch theo di qu trnh thu mua nguyn vt liu nhp kho trong thng. Trn thc t, khi thu mua nguyn vt liu, phn hch ton ca Cng ty phc tp hn vi nhng khon khng c trn l thuyt. Ly v d tiu biu l phn nhp kho ca nguyn liu. Ngay t u nhn vo Bng k th khng d hnh dung nn phn gii thch thm bng nh khon phn nh cch hch ton nghip v Mua nguyn liu nhp kho. Phn ghi n i ng cc TK sau tc l: N TK 152 C 331 C 111 C 333 C 641 C 3388 2,087,743,338 1,512,066,109 495,876,268 66,409,992 12,243,248 1,147,721

Trn y l mt s im khc bit v nghip v k ton ca Cng ty. iu ny th hin s phong ph trong k ton trn thc tin v n ph hp vi c im hot ng ca Cng ty.


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Chng 4

MT S BIN PHP HON THIN CNG TC K TON CHI PH SN XUT V TNH GI THNH SN PHM

4.1. Mt s bin php hon thin cng tc k ton chi ph sn xut v tnh gi thnh sn phm: 4.1.1. K ton chi ph nguyn liu u vo: - Kim tra cht ch cc chng t ghi chp tnh hnh nhp, xut nguyn liu. T chc i chiu nh k v bt thng kho nguyn liu vi s liu ca Phng k ton cuc kim tra t hiu qu. - Theo di cht ch s liu phn nh tnh hnh s dng nguyn liu trong sn xut c b phn sn xut bo co, nhanh chng pht hin v tm hiu khi s liu lng ph, tht thot vt qu mc cho php trong qu trnh sn xut, nu c. - Hin nay, nhng nguyn liu ch yu th hng thng c mua theo hp ng di hn. Trong hp ng c nhng tha thun nh m bo v cht lng, s lng theo gi c tha thun, ... v lun c iu khon d phng l s cng nhau tha thun gi c khi c nhng tnh hung xu ngoi mun xy ra. Chnh v vy, ch n cui mi nm, b phn k ton mi thc hin cng vic nh gi tnh hnh nguyn vt liu u vo. Nu c, cng vic ny nn tin hnh t nht l 2 ln trong mt nm v y l vn rt quan trng cn phi theo di thng xuyn, nht l hin nay Cng ty c ang thc hin k hoch gim chi ph a ra gi bn hp l cho ngi tiu dng. - Thng 11/2003, Cng ty ban hnh S Tay Cht Lng xc nh v m t H thng qun l cht lng, cc th tc i vi hot ng trong H thng qun l cht lng, ... N thng tin nhng vn kim sot c th c thc hin ti Cng ty m bo cht lng. xy dng, thc hin H thng qun l cht lng v ci tin lin tc tnh hiu lc ca n, cc cng vic cn lm:


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+ Truyn t trong cng ty t cp cao nht n nhn vin v tm quan trng ca vic p ng cc yu cu ca khch hng cng nh cc yu cu ca lut nh i vi sn phm trong cc cuc hp xem xt lnh o trong chng trnh o to, cuc hp sn xut. + Xy dng chnh sch cht lng ca Cng ty. + Ch o i Din Lnh o thu thp v thng k cc s liu m bo vic xy dng cc mc tiu cht lng ng v ph hp vi chnh sch cht lng lp ra. + m bo h thng cht lng c xy dng, c duy tr, cung cp y cc ngun lc thc hin chnh sch cht lng, mc tiu cht lng v tha mn yu cu khch hng. + Ch tr cc cuc hp xem xt lnh o, so snh cc kt qu t c vi mc tiu cht lng lp, quyt nh cc hnh ng cn thit lin quan n chnh sch cht lng, mc tiu cht lng, phng nga s khng ph hp xy ra v ci tin lin tc H thng qun l cht lng. Hin nay, chng ch cht lng ang l vn rt c quan tm ca bt k doanh nghip no mun nng cao uy tn trn thng trng. Do , cng nhanh chng nhn c chng ch ny th trc ht doanh nghip cng c tit kim c chi ph thc hin. Theo tinh thn thc hin chng ch ny, h thng k ton ca Cng ty cn c hon thin ph hp vi tnh hnh mi. 4.1.2. K ton chi ph nguyn liu trc tip: - Qua nhng g trnh by, h thng k ton ca Cng ty tun theo H thng k ton ca Vit Nam v mang nhiu tnh cht ring. Thc t th trng hp ca Cng ty khng phi l ngoi l nn ch mong Cng ty c th nghin cu li cch trnh by cc bo co k ton r rng hn v phn gii thch bn cnh s hiu ti khon c th hn. - i vi TK 621, Cng ty c th theo di chi ph nguyn liu trc tip v m bo ti khon ny khng c s d u k theo quy nh.


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S ch T c minh ha: N- Xut kho nguyn liu sn xut. - Nguyn liu u k cc t. - Nguyn liu tha. - Nguyn liu nhp trong t.

TK 621- Nguyn liu thiu, hao ht. - Nguyn liu xut trong t. - Nguyn liu xut khc. - Nguyn liu tha nhp kho.

C

- Nguyn liu cui k chuyn ht v cc t. TK 621 khng c s d cui k. - Kt chuyn chi ph nguyn liu trc tip vo TK 154.

T s trn nghin cu lp ra TK 621 bng hnh thc biu bng theo di cho cc t, tuy nhin s pht sinh thm tn cho cc tiu khon theo di chi ph nguyn liu cho tng t c th nh khon s d ca tng t vo TK 621. Gii php ny s a cch k ton chi ph sn xut v tnh gi thnh sn phm ca Cng ty theo hng ca l thuyt, tuy vy vn rt cn c thm thi gian th nghim trn thc t. 4.1.3. ng dng cng ngh thng tin phc v cng tc k ton doanh nghip: Vn t chc d liu v phng php x l d liu l nhng c trng c bn ca mt h thng thng tin. Tt c cc d liu ca doanh nghip c t chc lu tr chung trong mt kho d liu no . Ngi s dng cn lp bo co g th ch cn thng qua h qun tr c s d liu ly d liu t kho chung phc v cho vic lp bo co. Cch t chc d liu ny dng c cho c h thng thng tin k ton n l hay l mng ni b trong doanh nghip. u im ni bt ca cch t chc d liu ny: - D liu lu tr khng trng lp nhau. - Mi ngi u c th dng chung d liu torng c s d liu.


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- D liu ti chnh v khng c tnh cht ti chnh c gn kt gn gi v cht ch vi nhau. - Khi lng d liu lu tr ln, tm kim d liu nhanh. - H thng c th x l d liu v lp bo co ngay khi nghip v xy ra nn thng tin v hot ng doanh nghip c cung cp kp thi. Cng ty ng dng cng ngh thng tin phc v cho cng tc k ton ca mnh t khi cn lin doanh vi nc ngoi v hin nay vn cn s dng phn mm k ton y trong cng tc qun l s liu k ton nhng c ci tin cho ph hp vi H thng k ton ca Vit Nam. Tuy nhin, vic chp v ny lm cho ton b h thng k ton ca Cng ty cha t c s phi hp ti a, thng tin d liu cha c x l theo mt trnh t ni tip lin tc trn h thng my tnh m c nhng cng on c x l th cng. Song song vi vic Cng ty ang xy dng H thng qun l cht lng, cng tc ci cch h thng k ton ca Cng ty theo cc phn mm k ton mi hin hnh l iu nn xem xt thc hin nhm nng cao hn na kh nng kim sot v x l s liu ca Cng ty. 4.2. Mt s bin php khc: - Kim tra cht ch ha n, chng t dch v mua ngoi ca cc b phn, gim st v lp s theo di chi tit i vi nhng nghip v bn hng khng thng xuyn nh bn hng trong thi gian khuyn mi (tng thm sn phm ca Cng ty), chng trnh gii thiu sn phm, giao lu,... - Hin nay, Phng k ton c 7 nhn s chu trch nhim 7 lnh vc trong cng tc k ton ca ton Cng ty. Vi khi lng cng vic ln, i hi phi theo di cc loi ti khon hng ngy th s lng nhn s nh vy l tng i mng. t trng hp c mt ngi vng mt t xut trong thi gian cng vic bn rn th cch gii quyt tnh th l ngi khc phi lm thay, nu khng th i ngi tr li lm vic, khng lm tr tr cng vic chung nhng khng chc hiu qu cng vic s t nh nhau. Chnh v th, cng tc o to ngun nhn lc cho Phng k ton l cn thit bn cnh vic cp nht, nng cao trnh nghip v chuyn mn cho cc nhn vin hin ti.


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-Thnh thong kim tra thit b tch tr in tm thi cho h thng my vi tnh d phng trng hp mt in t ngt s c thi gian ch ng ngng hot ng ca my, trnh nhng s c gy nh hng n d liu ca my. -B phn k ton nn thng xuyn c nhng bui hp trao i, ph bin kin thc chuyn mn, cp nht thng tin k ton mi c s phi hp nhp nhng, n gia cc k ton vin, nhm nng cao sut hot ng, ph hp vi giai on tng cng cc hot ng kinh doanh ca Cng ty hin nay. 4.3. Mt s thng tin tham kho nhm gip Cng ty nm bt c hi v qung b thng hiu: 4.3.1. Ngun nguyn liu mi: - Phn vin Cng ngh thc phm TP. H Ch Minh nghin cu thnh cng v hon thin cng ngh thit b sn xut ch bin m c ba sa thnh du thc phm ng dng trong cng ngh ch bin thc phm v thc n giu dinh dng cho tr em. Qui trnh cng ngh tinh luyn cho ra 2 loi m v du c ba sa. Phn c ca m c ba sa sau khi tinh luyn c dng trong cng nghip ch bin thay cho mt loi du c tn gi l Shortening. Phn lng sau khi tinh luyn thnh du c thc phm nu n, tc cooking oil, thnh phm dinh dng ng hng top ten. c bit trong thnh phm m c ba sa c cht Omega3 v mt s cht qu him khc rt cn thit cho s pht trin tr thng thng minh cho tr em, do a thc n tr em ng gi l rt tuyt. 4.2.3. i vi sn phm mi: Sn xut m n lin c bit (khng qua giai on chin) dnh cho ngi n king l mt nghin cu mi ca b Lng Th Hng, i hc Nng Lm TP. H Ch Minh. Theo , thay th cho qu trnh chin, m n lin s c hp, sy. Kt qu th nghim cho thy, m n lin khng qua chin s c mu c, khng cng, m bo gi tr dinh dng. c bit, m khng s dng du m nn rt tt cho sc khe, trnh d lng cholesterol. Gi mi gi m loi ny r hn cc loi m n lin hin nay 200 300 ng. Hin cng ngh sn xut m n lin khng chin chuyn giao cho mt n v ch bin thc phm ti TP HCM.


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4.3.2. Mt vi tng qung b thng hiu Cng ty: - Xt c th th ngi tiu dng cng c nhiu i tng vi yu cu v trng lng m khc nhau, Cng ty nn c chin lc tip th sn phm theo hng ny, c nhng cch qung co sn xut m n lin vi nhiu trng lng khc nhau ph hp vi tng i tng: ngi lao ng th cht th cn trng lng nhiu tip thm nng lng, ngi lao ng tr c th ch nhiu n tng s minh mn, tr em th dng sn phm m trng lng t, khng cay, hng v tri cy c bit (nu nghin cu c sn phm nh th), ... nhng tt c u c nhng ht u Ha Lan sy, ht bp sy, c rt,... l phn thc phm mi l, ngon v ch c sn phm m An Thi. Vic qung co theo hng ny s t nhiu gy s ch v hin nay cc loi sn phm m n lin u ch trng n qung co hng v mi (theo v Hn Quc, v Trung Quc, v Thi Lan,...) v qung co t, dn dp, lin tc trn cc phng tin truyn thng, cn Cng ty li khng c nhng hng v c o c kh nng cnh tranh. Do , a nhn hiu nhanh chng n vi ngi tiu dng cn c nhng chin lc qung co, tip th chuyn nghip hn na, bi v xt khch quan th cht lng sn phm c Cng ty t im kh nn to c thun li trong vic qung co. Ngoi ra, cch qung co t tn km hn nhng vn c tc dng nht nh trong vic a hnh nh Hai con voi n v lu li trong tr nh ca ngi tiu dng l qung co bng p phch, bng bng rn, bng hiu vi hnh nh bt mt, th v. Mt cch khc cn c s u t k lng l thit k nhiu mu v cch iu hnh nh hai con voi a vo cc vt dng thng dng nh mc kha, nn, v, ... hoc c th hnh nh ch l nhng tm can c th dn vo cc vt dng, nhng quan trng phi l nhng hnh nh vui, l mt (cch ny tng t nh hnh nh ch tru vng ca seagames 22). Cng ty c th tn dng tng sng to ca tp th nhn vin Cng ty bn cnh vic thu cng ty qung co. Ngi quyt nh nhng mu thit k ny khng hon ton l mt ngi lnh o m phi xem xt cng vi kt qu trng cu kin ca nhiu i tng trong v ngoi Cng ty v hnh nh ny c tc ng nhiu n tn tui ca Cng ty.


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PHAN KET LUAN

I. KT LUN: Trn c s tng hp cc phng php nghin cu, lun vn hon thnh nhng nhim v ch yu sau: - H thng ha nhng vn l lun c bn v k ton chi ph sn xut v tnh gi thnh sn phm. - Gii thiu nhng nt chnh ca Cng ty TNHH Lin Doanh Cng Ngh Thc Phm An Thi. - i su trnh by v nh gi cng tc k ton chi ph sn xut v tnh gi thnh sn phm ti Cng ty. - xut mt s bin php v k ton v nhng thng tin tham kho nhm gip Cng ty nng cao hiu qu hot ng kinh doanh hn na. Em hon thnh bi lun vn ny xut pht t tinh thn c gng tm ti, hc hi nhng iu mi, l, b ch t thc tin hon thin hn vn kin thc c trau di t gh nh trng. Hn na, em mong rng nhng g em trnh by s h tr c mt cht g d nh nhoi v mt tng cho nhng k hoch sn xut kinh doanh trong tng lai ca Cng ty. II. KIN NGH: T nhng nhn xt, nh gi mt s im khc trong cng tc k ton chi ph sn xut v tnh gi thnh sn phm, cc xut, bin php nu c tnh cht tham kho v kin ngh. Mc ch ch l mun ng gp kin, suy ngh ca bn thn c th hon thin hn cng tc k ton ca Cng ty.


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K ton chi ph sn xut v tnh gi thnh sn phm ti Cng Ty TNHH Lin Doanh CNTP An Thi.


PHAN KET LUAN

Trn c s tng hp cc phng php nghin cu, lun vn hon thnh nhng nhim v ch yu sau: - H thng ha nhng vn l lun c bn v k ton chi ph sn xut v tnh gi thnh sn phm. - Gii thiu nhng nt chnh ca Cng ty TNHH Lin Doanh Cng Ngh Thc Phm An Thi. - i su trnh by v nh gi cng tc k ton chi ph sn xut v tnh gi thnh sn phm ti Cng ty. - xut mt s bin php v k ton v nhng thng tin tham kho nhm gip Cng ty nng cao hiu qu hot ng kinh doanh hn na. Em hon thnh bi lun vn ny xut pht t tinh thn c gng tm ti, hc hi nhng iu mi, l, b ch t thc tin hon thin hn vn kin thc c trau di t gh nh trng. Hn na, em mong rng nhng g em trnh by s h tr c mt cht g d nh nhoi v mt tng cho nhng k hoch sn xut kinh doanh trong tng lai ca Cng ty.


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TI LIU THAM KHO-----------

1. K ton chi ph Th.S. Hunh li, Th.S. Nguyn Khc Tm, hiu nh: TS V Vn Nh - NXB Thng K. 2. K ton tng hp chi ph v tnh gi thnh sn phm V Huy Cm NXB Thng K. 3. Hng dn thc hnh K ton ti chnh (Ti bn ln 2) TS. V Vn Nh - Trn Anh Hoa Th.s Nguyn Ngc Dung. NXB Thng K. 4. K ton qun tr v phn tch kinh doanh NXB Thng K. 5. K ton qun tr - Trng i hc Kinh t TPHCM.

kẾ toÁn chi phÍ sẢn xuẤt va tinh gia thanh cong ty an thai

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