BI TP K TON CHI PHBI 1. Chi ph nng lng ca mt n v trong 6 thng u nm 2000 (vt: ng)Thng 1 2 3 4 5 6 Cng S gi hot ng 500 750 1.000 1.100 950 700 5.000 Tng chi ph nng lng 2.250.000 2.375.000 2.500.000 2.550.000 2.475.000 2.435.000 14.500.000

Yu cu: Xc nh bin ph, nh ph theo phng php cc i-cc tiu v theo phng php bnh phng b nht. BI LM: a. Theo phng php cc i, cc tiu: Ta c, cng thc d ton chi ph sn xut Y = aX + b, vi a l bin ph sn xut chung trn 1 n v sn phm, b l nh ph sn xut chung Bin ph hot ng = 500 nh ph sn xut chung b = Ymax aXmax = 2.550.000 500 x 1.100 = 2.000.000

Phng trnh chi ph nng lng ca cng ty: Y=500X + 2.000.000 b. Theo phng php bnh phng b nht (vt: 1.000)Thng 1 2 3 4 5 6 Cng S gi hot ng (X) 500 750 1.000 1.100 950 700 5.000 Tng CP nng lng (Y) 2.250 2.375 2.500 2.550 2.475 2.350 14.500 XY 1.125.000 1.781.250 2.500.000 2.805.000 2.351.250 1.645.000 12.207.500 X2 250.000 562.500 1.000.000 1.210.000 902.500 490.000 4.415.000

-Trang 1-

Ta c h phng trnh:

Vy phng trnh chi ph nng lng c dng: Y=500X + 2.000.000 () BI 2. Khch sn Hong c tt c 200 phng. Vo ma du lch bnh qun mi ngy c 80% s phng c thu, mc ny chi ph bnh qun l 100.000/phng/ngy. Ma du lch thng ko di 1thng (30 ngy), thng thp nht trong nm, t l s phng c thu ch t 50%. Tng chi ph hot ng trong thng ny l 360.000.000. Yu cu: 1) Xc nh chi ph kh bin mi phng/ngy. 2) Xc nh tng chi ph bt bin hot ng trong thng. 3) Xy dng cng thc d on chi ph. Nu thng sau d kin s phng c thu l 80%, 65%, 50%. Gii thch s khc bit v chi ph ny. BI LM: (vt: 1.000) o Xc nh chi ph kh bin mi phng/ngy - Vo ma du lch: + Tng s phng c thu = 200 phng x 80% = 160 phng + Tng chi ph = 160 x 100 = 16.000 - Vo thng thp nht: + Tng s phng c thu = 0.5 x 200 = 100 phng + Tng chi ph = 360.000/30 = 12.000 Chi ph kh bin o Xc nh tng chi ph bt bin hot ng trong thng: b = Ymin aXmin = (12.000 x 30) 66,66667 x 100 x 30 = 160.000o Xy dng cng thc d ton chi ph:Y = 2.000X + 160.000

Nu thng sau d kin s phng c thu l 65% th chi ph d kinY = 2.000 x 65% x 200 + 160.000 = 420.000 o Chi ph hot ng bnh qun cho 1phng/ngy

Mc hot ng l 80%: Y =

= 100

Mc hot ng l 65%: tng t nh trn, ta c Y=107,691 Mc hot ng l 50%: Y = 120-Trang 2-

Gii thch: Khi mc hot ng gim i, mc chi ph cho 1 phng/ngy tng ln, l do phn chi ph bt bin tnh cho 1 phng tng ln BI 3: Phng k ton cng ty Bnh Minh theo di v tp hp c s liu v chi ph dch v bo tr my mc sn xut v s gi/my chy trong 6 thng nh sau:Thng 1 2 3 4 5 6 Cng S gi hot ng 4.000 5.000 6.500 8.000 7.000 5.500 36.000 Tng chi ph nng lng 15.000 17.000 19.400 21.800 20.000 18.200 111.400

Yu cu: 1) S dng phng php cc i cc tiu xc nh cng thc c tnh chi ph bo tr my mc sn xut ca cng ty. 2) c tnh bng bao nhiu. BI LM: S dng phng php cc i, cc tiu:(vt: ng) Ta c, cng thc d ton chi ph bo tr my mc Y=aX + b, vi a l bin ph sn xut chung trn 1n v sn phm, b l nh ph sn xut chung Bin ph hot ng

-

nh ph sn xut chung b = Ymax aXmax = 21.800 1.700 x 8.000 = 8.200

Phng trnh chi ph nng lng ca cng ty: Y=1.700X + 8.2002. Gi s cng ty d kin thng ti tng s gi my chy l 7.500 th chi ph

bo tr c tnh l Y = 1.700 x 7.500 gi + 8.200 = 20.950 BI 4: Gi s chi ph sn xut chung ca mt DNSX gm 3 khon mc chi ph l chi ph vt liu - cng c sn xut, chi ph nhn vin phn xng v chi ph bo tr my mc sn xut. mc hot ng thp nht (10.000h/my), cc khon mc chi ph ny pht sinh nh sau: Chi ph vt liu - cng c sn xut 10.400 n (bin ph) Chi ph nhn vin phn xng 12.000 n (nh ph) Chi ph bo tr my mc sn xut 11.625 n (hn hp) Chi ph sn xut chung 34.025 n-Trang 3-

Chi ph sn xut chung c phn b theo s gi my chy. Phng k ton ca doanh nghip theo di chi ph SXC trong 6 thng u nm v tp hp trong bng di y:Thng 1 2 3 4 5 6 Cng S gi hot ng 11.000 11.500 12.500 10.000 15.000 17.500 77.500 Tng chi ph nng lng 36.000 37.000 38.000 34.025 43.400 48.200 236.625

Yu cu: 1) Hy xc nh chi ph bo tr mc hot ng cao nht trong 6 thng trn 2) S dng phng php cc i cc tiu xy dng cng thc c tnh chi ph bo tr dng Y = ax + b 3) Dng phng php bnh phng b nht, xc nh cng thc d ton chi ph bo tr s nh th no. BI LM: a. Xc nh chi ph bo tr mc hot ng cao nht trong 06 thng trn Chi ph vt liu dng c sn xut kh bin 1h my: 10.400.000/10.000 = 1.040 Chi ph bo tr mc hot ng cao nht (thng 06) 48.200.000- (1.040 x 17.500 + 12.000.000) = 18.000.000

b. Phng trnh chi ph c dng: Y = aX + b, vi a l bin ph sn xut

chung trn mt n v sn phm, b l nh ph

b = Ymax aXmax = 18.000.000 850x17.500 = 3.125.000 Phng trnh chi ph c dng: Y = 850X + 3.125.000 c. Xc nh cng thc d ton chi ph bo tr theo PP bnh phng b nhtThng 1 2 3 4 5 S gi hot ng (X) 11 11,5 12,5 10 15 Tng CP nng lng (Y) 12.560 13.040 13.000 11.625 15.800 -Trang 4XY 138.160 149.960 162.500 116.250 237.000 X2 121 132,25 156,25 100 225

6 Cng

17,5 77,5

18.000 84.025

315.000 1.118.870

306,25 104,75

Ta c h phng trnh:

Vy phng trnh chi ph nng lng c dng: Y=844,84X + 3.091,68 BI 5: Cng ty ABC t chc sn xut gm 2 b phn phc v l PX in v PX sa cha, tnh thu VAT theo phng php khu tr, hch ton hng tn kho theo phng php k khai thng xuyn. Theo ti liu v chi ph ca 2 PX trong thng 9 nh sau: 1) Chi ph sn xut d dang u k: PX sa cha 800.000ng 2) Tp hp CPSX trong k:Chi ph sn xut - Gi thc t NVL xut dng - Gi thc t CC xut dng + Loi phn b 1k + Loi phn b 2k - Tin lng phi tr - Khu hao TSC - DV mua ngoi - CP khc bng tin PX in SXSP Phc v ql 3.000.000 100.000 200.000 300.000 600.000 200.000 1.000.000 200.000 118.000 PX sa cha SXSP Phc v ql 5.200.000 150.000 500.000 1.000.000 200.000 1.700.000 190.000 172.000

3) Kt qu sn xut ca tng phn xng: - PX in: Thc hin 12.000 kwh in, trong dng PX in 600kwh, thp sng PXSC 1.400 Kwh, cung cp cho PXSX chnh 5.000 Kwh, cung cp cho b phn bn hng 3.000 Kwh, cung cp cho b phn qun l doanh nghip 2.000 Kwh. - PX sa cha: Thc hin 440h cng sa cha, trong sa cha MMTB PXSC 10h. sa cha MMTB PX in 30h, SC thng xuyn MMTB PXSX 100h, sa cha MMTB BPBH 200h, sa cha sn phm bo hnh trong k 80h, sa cha MMTB thng xuyn b phn QLDN20h, cn mt s cng vic sa cha d dang c tnh l 850.000 ng 4) Cho bit nh mc chi ph in l 500/Kwh, SC 25.000/gi cng Yu cu: Tnh Z thc t SP, dch v cung cp cho cc b phn chc nng theo 2 trng hp: - Trng hp PX ph khng cung cp SP ln nhau - Trng hp PX ph cung cp SP ln nhau BI LM: a.Trng hp PX ph khng cung cp sn phm ln nhau-Trang 5-

Chn phng php trc tip (vt: 1.000) PX in N TK621 C TK152 N TK622 C TK334 C TK338 N TK627 C TK 152 C TK153 C TK142 C TK334 C TK338 C TK214 C TK331 C TK111 Kt chuyn N TK154 C TK621 C TK622 C TK627

PX sa cha N TK621 3.000 5.200 5.200

3.000

C TK152 N TK622 1.220

732 600 132 2.012 100 200 150 200 44 1.000 200 118

C TK334 C TK338 N TK627 C TK 152 2.706 150

1.000 220

C TK142 C TK334 C TK338 C TK214 C TK331 C TK111

250 200 44 1.700 190 172

Kt chuyn 5.744 3.000 732 2.012 N TK154 9.126 5.200 1.220 2.706 * 1.000 =

C TK621 C TK622 C TK627

Chi ph sn xut n v ca in =

574,4/Kwh N TK627 2.872.000 N TK641 N TK642 1.723.200 1.148.800-Trang 6-

C TK154()

5.744.000 * 1.000 = 22,690 /gi

Chi ph sn xut n v ca SC = 2.296.000 6.353.000 453.800 9.076.000

cng N TK627 N TK641 N TK642

C TK154 (SC) S ti khon TK 154() SD: 0 621) 3.000 622) 732 627) 2.012 5.744 SD: 0

TK 154(SC) SD: 800 621) 5.200 622) 1.220 2.269 (627) 6353,2 (641)

2.872 (627) 1.723,2 (641)

1.148,8 (642) 5.744

627) 2.706 5.744 SD: 850

453,8 (642) 5.744

b. Trng hp PX ph cung cp SP ln nhau: Chn PA chi ph sx nh mc (KH) Chi ph sn xut in cung cp cho sa cha: 1.400*500 = 700.000 Chi ph sn xut sa cha cung cp cho in: 30 * 25.000 = 750.000 Zttvin)= Zttv(SC)= N TK627 N TK641 N TK642 2.897.000 1.738.200 1.158.800-Trang 7-

=579,4 /kwh =22.565 /gi cng N TK627 N TK641 N TK642 2.256.500 6.318.200 451.300

C TK154() 9.026.000 TK 154() SD: 0 621) 3.000 622) 732 627) 2.012 154SC) 750 6.494 SD: 0

5.794.000

C

TK154

(SC)

2.897 (627) 1.738,2 (641)

TK 154(SC) SD: 800 621) 5.200 622) 1.220 627) 2.706 154) 700 9.826 SD: 850 453,8 (642) 750 (154) 9.826 2.269 (627) 6353,2 (641)

1.158,8 (642) 154SC) 700 6.494

BI 6: DN A c 2 PXSX ph ch yu phc v cho PXSX chnh v mt phn nh cung cp ra bn ngoi. Trong thng c cc ti liu nh sau: 1) S d u thng ca TK 154 (PXSC): 100.000 2) Xut nhin liu dng trong PX in: 1.200.000, PXSC l 150.000. 3) Xut ph tng thay th cho PX in l 50.000, PXSC l 150.000. 4) Xut cng c lao ng gi thc t l 500.000 cho PXSC loi phn b 2ln 5) Tin lng phi tr cho cng nhn sn xut in 1.500.000, nhn vin qun l PX in 1.000.000, cho cng nhn sa cha 5.000.000, nhn vin qun l PXSC 2.000.000 6) Khu hao TSC trong PX in l 800.000, PXSC l 120.000; chi ph khc bng tin mt chi cho PX in l 350.000, PXSC 50.000, chi ph tr trc phn b cho PXSC l 930.000 Bo co ca cc PX: - PXSC: Thc hin c 500h cng, trong t dng 10h, cung cp cho PX in l 30h, SC ln ti sn trong doanh nghip l 100h, SC thng xuyn TS trong PX chnh l 50h, cho b phn bn hng 40h, cn li phc v bn ngoi. Cui thng cn 20h cng d dang c tnh theo Z KH: 47.000/h - PX in: Thc hin c 3.000 Kwh, trong t dng 200Kwh, dng cho PXSC l 300Kwh, b phn qun l doanh nghip 500Kwh, b phn bn hng 800Kwh, PXSX chnh 1.000Kwh, cn li cung cp ra bn ngoi. Cho Z KH: 1400/ kwh Yu cu: - Phn nh vo ti khon tnh hnh trn-Trang 8-

- Tnh ZTT 1h cng Sc v 1kwh in, bit gi tr ph tr cung cp theo

ZKH BI LM: Phn xng in

TK621 () 152) 1.200 152) 50 1.250 (154)

TK622 () 334)1.500 338)330 1.830 (154)

1.250

1.250

1.830

1.830

TK627 () 334)1.000 338)220 214)800 111)350 2.370 (154)

2.370

2.370

TK154 () 154SC)420 SD: 0 154SC)1.410 641)2.060,8 621)1.250 622)1.830 627)2.370 642)1.288 627C)2.576 632)515,2

-Trang 9-

1.250

1.250

TK154 (SC)

SD: 100

154)420 Chi ph sn xut in cung cp cho sa

621)15.150 622)6.110 627)3.790 154)1.410 641)2.018,4 627C)2.523 632)13.624,2 2413)5.046

cha: 1.400*300=420.000 Chi ph sn xut SC cung cp cho in: 47.000*30=1.410.000 ZTTv in = N TK627C 2.576 N TK641 N TK642 N TK632 C TK154 2.576 2.060,8 1.288 6.440 = 2,576 ng/kwh

Phn xng Sa cha:25.406 24.620 TK621 (SC) 152) 150 15.150(154SC) 152)15.000 SD:940 15.150 15.150 TK622 (SC)

TK627 (SC) 142)250 334) 2.000 338)440 214)120 111)50 142)930 154SC)3.790

-Trang 10-

3.790

3.790

ZTTv SC = N TK627C N TK641 N TK2413 N TK632 2.523 2.018,8 5.046 13.624,2 23.210

= 50,46 ng/h cng

C TK154(SC )

BI 7: Doanh nghip sn xut sn phm A c tnh hnh nh sau: - Chi ph SX d dang u thng: 1.000.000. - Chi ph Sx pht sinh trong thng gm vt liu chnh l 10.000.000, vt liu ph l 1.500.000, nhn cng trc tip l 7.000.000, chi ph SXC l 8.000.000 - Kt qu thu c 85 sp hon thnh, cn 15 sp d dang cui k Yu cu: nh gi spdd cui k theo VLC BI LM:DC(VLC) =

x x

=

BI 8: Doanh nghip A sn xut sn phm B c tnh hnh nh sau: - Chi ph sxdd u thng: 1.000.000 (VLC: 700.000, VLP: 300.000). - Chi ph sn xut pht sinh trong thng gm vt liu chnh l 10.300.000, vt liu ph l 1.900.000, nhn cng trc tip l 7.000.000, chi ph SXC l 8.500.000. - Kt qu thu c 90 sp hon thnh, cn 20sp d dang vi mc hon thnh 20% Yu cu: nh gi sn phm d dang cui k theo chi ph NVL trc tip trong 2 trng hp: - VLC v VLP b ngay t u qu trnh sn xut - VLC b ngay t u, VLP c b dn vo quy trnh sn xut-Trang 11-

BI LM: Th1: Vt liu chnh v vt liu ph b ngay t u quy trnh sn xut DC(VLTT) = = x

Th2. VLC b ngay t u, VLP b dn vo quy trnh sn xut + DC(VLC) = + DC(VLP) = Dc(VLTT) = 2.000.000 + 93.617 = 2.093.617 BI 9: DN Huy sn xut mt hng A thuc din chu thu GTGT theo PPKT thu, thc hin k ton HTK theo phng php KKTX. Trong thng 03/2003 c ti liu nh sau: - S d ngy 28/02/2003 ca TK154: 18.356.000 (chi tit VLC 9 tr, VLP 2,597 tr, NCTT 3,062 tr, SXC 3,697 tr - Tnh hnh CPSX thng 03/2003 nh sau (VT: 1000) 1) Tp hp chng t v cc bng phn b lin quan n CPSX trong thngChng t Phiu Xkho vt t Bng phn b tlng v cc khon trch theo lng Ln g chnh Ln g php Khon trch BH Trch trc lng php 720 720 Bng phn b khu hao TSC 15.200 15.200 Ha n mua ngoi cha thanh ton 18000 24.600 42.600

VLC Ni sdng Tr/tip sx Phc v sx Cng

VLP

CCDC

Phiu chi

96.000 96.000

12.000 17.500 29.500

15.000 15.000

24.000 9.000 33.000

1.200 2.000 3.200

4.788 2.090 6.878

11.408 11.408

Ghi ch: - CCDC xut dng tr gi thc t 15 tr, trong loi phn b 1ln l 3tr, s cn li c phn b trong 5 thng, bt u t thng sau. - Ct ho n mua ngoi cha thanh ton v ct phiu chi c phn nh theo gi cha c thu GTGT, thu GTGT 10%. Ha n mua ngoi cha thanh ton 18 tr l mua vt liu chnh dng trc tip cho SXSP 2) Theo bo co PXSX: - Vt liu chnh cn tha ti xng ngy 28/02/2003 tr gi 7,5 tr v ngy 31/03/2003 tr gi 9 tr. - Nhp kho 1.000 spA hon thnh, cn 200spdd, t l hon thnh 50%.-Trang 12-

- Trong tng s chi ph SXC pht sinh trong thng c xc nh c 40% chi ph SXC c nh v 60% chi ph SXC bin i. Mc sn xut theo cng sut bnh thng 1200sp/thng - Ph liu thu hi nhp kho c nh gi 1.270.000. DN Huy nh gi SPDD theo PP c lng sp hon thnh tng ng. Cho bit ch c VLC l c b ngay t u SX, cc CP cn li pht sinh theo tin hon thnh SP. Yu cu: Tnh gi thnh n v spA. Lp phiu tnh gi thnh spA BI LM: BI 9. (vt: 1.000) (1) N TK621 C TK152C C TK152P (2) N TK622 C TK334 C TK338 C TK335 (3) N TK627 C TK152P C TK153 C TK334 C TK338 C TK214 C TK331 C TK111 (4) N TK142 C TK153 (5) N TK621 N TK133 C TK111 (6) N TK133 C TK111 2.460 2.460-Trang 13-

108.000 96.000. 12.000 29.508 24.000 4.788 720 84.798 17.500 3.000 11.000 2.090 15.200 24.600 11.408 12.000 12.000 18.000 1.800 19.800

Chi ph sn xut chung - Chi ph sn xut chung bin i = 84.798 x 60% = 50.878,8 ng - Chi ph sn xut chung c nh = 84.798 x 40% = 33.919,2 ng - Chi ph sn xut chung c nh c phn b vo chi ph ch bin trong k x 1.000 = 28.266 ng Tng chi ph SXC phn b tnh vo CP ch bin 50.778,8 + 28.266 = 79.144,8 ng S cn li c tnh vo GVHB trong k = 5.653,2 ng DC(VLC) = DC(VLP) = DC(NCTT) = x 200 = 20.250 ng x 200x50% = 1.327 ng x 200x50% = 7.531,1 ng

Chi ph sn xut DDCK = 2.960,9 + 7.531,1 + 21.577 = 32.069 ng Tng Zspht = 18.356 + 233.152,8 32.609 1.270 = 218.169,8 ng ZTT n v sp = 218.169,8/1.000 = 218,1698 ng/sp PHIU TNH GI THNH SN PHM Loi sp: SpAKhon mc CPNVLTT CPNCTT CPSXC Cng D 11.597 3.062 3.697 18.356 CPSXDDTK 124.500 29.508 79.144,8 233.152,8 DC 21.577 2.960,9 7.531,1 32.069 Gi tr PL 1.270 1.270 Tng Z 113.250 29.609,1 75.310,7 218.169,8 Z v 113,25 29,6091 75,3107 218,1698

BI 10: DN Tng sxspA ng thi thu c sn phm ph X, c tnh hnh nh sau: - Chi ph sn xut d dang u thng: 10 tr (CPNVLTT). - Chi ph sn xut pht sinh trong thng gm: NVLTT 108 tr, NCTT l 19,4 tr, CPSXC l 20,3 tr.-Trang 14-

- Kt qu thu c 80 sp hon thnh, cn 20 spdd vi mc hon thnh

40%. ng thi thu c 10 spX vi gi bn cha thu 10,5 tr, li nhun nh mc 5%, trong gi vn c tnh CPNVLTT 70%, CPNCTT l 14%, CPSXC l 16%. Bit VLC tha ti xng l 1.000.000, VLC, VLP b ngay t u SX, cc chi ph khc s dng theo mc sx, nh gi SPDDCK theo CPVLTT Yu cu: Tnh gi thnh spA BI LM: Gi x l gi tr sn phm ph Ta c: x + 5%x = 10,5 x = 10, trong + 70% chi ph NVLTT: 70% * 10 = 7 + 14% chi ph NCTT: 14% * 10 = 1,4 + 16% chi ph SXC: 16% * 10 = 1,6 nh gi spddck theo CPNVLTT Dc=

x 20

BI 11: DN Hng c mt PXSX chnh sn xut ra 3 loi sp A, B, C, trong thng c tnh hnh nh sau: - Chi ph sn xut pht sinh trong thng: 111,9 tr - Kt qu thu c 5.600 spA, 2.000 spB, 3.000 spC - Chi ph sn xut d dang cui k 28/02 l 1,412 tr, chi ph SXSPDD ngy 31/03 l 1,34 tr. H s tnh gi thnh spA = 1, spB = 1,2, spC = 2. Yu cu: Tnh gi thnh n v ca tng loi sn phm BI LM: + Tng s lng sp chun = (5.600*1) + (2.000*1,2) + (3.000*2) = 14.000sp + Tng gi thnh thc t sp chun = 1.412.000+111.900.0001.340.000=111.972.000 + Gi thnh n v sp chun=111.972.000/14.000=7.998/sp + Tng ZttspA=5.600*1*7.998=44.788.800ZvspA = 7.998/sp + Tng ZttspB=2.000*1,2*7.998=19.195.200ZvspA = 9.597,6/sp + Tng ZttspC=3.000*2*7.998=47.988.000ZvspA = 15.996/sp BI 12: X nghip B trong cng quy trnh cng ngh sx s dng cng mt lng nguyn vt liu v lao ng, thu c 3 loi sp chnh khc nhau l M, N, P. i-Trang 15-

tng k ton chi ph sn xut l quy trnh cng ngh, i tng tnh gi thnh l tng loi sp chnh M, N, P - S d ngy 30/09/2003 ca TK154 l 6.982.800 (VLC l 4.450.000, VLP l 480.000, CPNCTT l 892.800, CPSXC l 1.160.000 1) Theo s chi tit CPSX: - Vt liu chnh dng sxsp: 48.110.000 - Vt liu ph dng sxsp: 13.190.000 - Tin lng CNSX: 26.360.000 - Trch BHXH, BHYT, KPC ca CNSX: 5.008.400 - CPSXC: 34.648.000 2) Bo co kt qu sn xut caPXSX: - Nhp kho 1.000 spM, 1.500 spN, 1.800 spP, cn 200 spM, 100 spN, 200 spP d dang vi mc hon thnh 40%, c nh gi theo ULSPHTT 3) Ti liu b sung: H s tnh Z ca spM l 1,2, ca spN l 1, ca spP l 1,4. Ch c VLC b vo t u chu k sx, cn cc chi ph khc pht sinh theo tin hon thnh sp Yu cu: Tnh Z n v sp M, N, P BI LM: (VT: 1.000 ng) Tp hp cpsx pht sinh trong k N TK154 125.107,2 C TK621 C TK622 C TK627 61.300 32.159,2 31.648

Chi ph sn xut d dang cui k DC(VLC)=5.880 * =

DC(VLP)= DC(NCTT)= DC(NCTT)=

*620*40% = 620 *620*40% = 1.499,7 *620*40% = 1.479,8

Tng gi tr spdd cui k = 9.178,87 + Tng s lng sp chun = 1.000*1,2+1.500*1+1.800*1,4 = 5.220sp-Trang 16-

+ Tng gi thnh thc t ca sp chun = 6.982,8+125.107,2-9.178,87 = 122.911,130 Gi thnh n v sp chun = 122.911,130/5.220 = 23,546 ng/sp Tng gi thnh sp M = 1.000*1,2*23,546=28.225,2 Gi thnh n v sp M = 28.225,2 Tng gi thnh sp N = 1.500*1*23,546 = 35.319 Gi thnh n v sp N = 23,546 Tng gi thnh sp P = 1.800*1,4*23,546 = 59.335,920 Gi thnh n v sp P = 32,9644 BI 13: DN Thnh sn xut spA bao gm 3 quy cch A1, A2, A3, trong thng 03/2004 c tnh hnh nh sau: - Chi ph sn xut pht sinh trong thng l 10.442.000 - CPSXDD 28/02 l 1.460.000, CPSXDD ngy 31/03 l 1.390.000 - Kt qu thu c 20 spA1, 24 spA2, 15 spA3. Cho bit ZKH A1 l 200.000/sp, A2 l 160.000/sp, A3 l 256.000/sp Yu cu: Tnh Z thc t ca tng sn phm BI LM: + Tng ZTT ca nhm spA = 10.442.000+1.460.000-1.390.000 = 10.512.000 + Tng ZKH ca nhm spA = (20*200.000) + (24*160.000) + (15*256.000) = 11.680.000 + T l = * 100% = 90%

+ Tng Z spA1 = 0,9 * 200.000 * 20 = 3.600.000 Zv = 180.000/sp + Tng Z spA2 = 0,9 * 160.000 * 24 = 3.456.000 Zv = 144.000/sp + Tng Z spA3 = 0,9 * 256.000 * 15 = 3.456.000 Zv = 230.400/sp BI 14: DNSX A c 2PXSX ph tr l PX in v PXSC. Trong thng 09/2003 c ti liu v hot ng ph tr nh sau: 1) Chi ph sn xut pht sinh trong thng 09/2003. VT: ngLoi chi ph + Chi ph NVL trc tip + Chi ph NCTT + Chi ph SXC PX in 9.100.000 2.500.000 2.900.000 -Trang 17PX sa cha 5.200.000 2.000.000 1.930.000

Tng cng

14.500.000

9.130.000

2) Tnh hnh v kt qu sn xut trong k: - PX in: sx c 15.500 Kwh, trong cung cp cho PXSC 1.000Kwh, PX SX chnh 10.500Kwh, BPBH 1.500Kwh, b phn QLDN 2.000kwh v t dng 500Kwh - PX sa cha: thc hin c 600h cng sa cha, trong sa cha TSC ca PX in l 70h cng, sa cha TSC ca PXSX chnh l 450h, sa cha TSC cho bn ngoi 50h v SC TSC cho chnh PXSXSC: 30h. Cn mt s cng vic SCDD cui thng c c tnh theo gi tr vt liu chnh l 1.200.000. Cho bit: Chi ph SXDD u thng 09/2003 ca PXSC: 745.000 Yu cu: Xc nh gi tr lao v cung cp ln nhau theo 3 phng php trn. Tnh ton v phn b Z thc t ca PXSC v PX in cho cc i tng s dng c lin quan Ghi ch: Trng hp xc nh gi thnh lao v cung cp ln nhau theo Z k hoch th Z k hoch 1Kwh in l 1.000 v ZKH 1h cng SC l 16.000 BI LM: a. Theo chi ph sn xut nh mc - Chi ph sn xut in cung cp cho sa cha=1.000*1.000=1.000.000 - Chi ph sn xut sa cha cung cp cho in = 70*16.000 = 1.120.000 - Tng chi ph sn xut trong thng ca PX in: 14.500.000 ZTT (in) = = 1.044,3/Kwh

ZTT (SC) = N TK627 N TK641 N TK642 8.555.000 10.965.150 1.566.450 2.088.600 14.620.000 TK 154(SC) SD: 745 621) 5.200 622) 2.000 627) 1.930 154)1.000 -Trang 1810.130 SD: 1.200

= 17.110/gi cng N TK627 7.699.500 N TK632 855.500

C TK154SC

C TK154 S ti khon:

7.699,5(627) 855,5(632)

1.120(154SC)

9.675

TK 154() SD: 0 621) 9.100 622) 2.500 627) 2.900 2.088,6(642) 154SC)1.120 1.000 (154SC) 15.620 SD: 0b. Theo chi ph sn xut ban u: (vt: 1.000)- Chi ph sn xut n v in cung cp cho SC:

10.965,15(627) 1.566,45(641)

15.620

* 1.000 =

966,67 - Chi ph sn xut in cung cp cho SC: 966,67 * 1.000 = 966.670- Chi ph sn xut n v SC cung cp cho in:

*1.000 =

17.324,5614 - Chi ph sn xut sa cha cung cp cho in: 17.324,5614 * 70 = 1.212.719,298 ZTT in = ZTT SC = cng = 1.053,2892 /kwh = 16.857,9 /gi

N TK 627 N TK 641

11.059.536,6 1.579.933,8 TK 154()

N TK 627

7.586.055

N TK 632 842.895 N TK 642 8.428.950 C TK154 14.746.048,8 S ti khon 2.016.578,4 C TK154SC

SD: 0 621) 9.100 622) 2.500 627) 2.900 154SC)1.212,719298 15.712.718 SD: 0

11.059,5366(627) 11.579,9388(641)

2.106,5784(642) 966,67(154SC) -Trang 1915.712.718

TK 154(SC) c. Theo phng php i s:(vt: 1.000) Gi x l cpsx thc t n v sn phm ca in y l cpsx thc t n v sn phm ca SC Vi a = 14.500; b=1.000; c=15.000; m=9.130; k=70; t=570 Ta lp c hpt: SD: 745 621) 5.200 622) 2.000 627) 1.930 154)966,67 10.096,67 SD: 1.200 9.641,669298 1.212,719298(154) 7.586,055(627) 842,895(632)

Chi ph sn xut in cung cp cho sa cha: 1000*1,050=1.050 Chi ph sn xut sa cha cung cp cho in: 17,86*70=1.250 ZTT (in) = ZTT (SC) = N TK627 N TK641 N TK642 11.025 1.575 2.100 14.700 TK 154(SC) SD: 745 621) 5.200 622) 2.000 627) 1.930 154SC)1.050 1.000 (154SC) 10.180-Trang 20-

* 1.000 = 1.050/Kwh *1.000 = 16.949,6/gi cng N TK627 N TK632 7.627,32 847,480 8.474,8

C TK154SC

C TK154 TK 154() SD: 0 621) 9.100 622) 2.500 627) 2.900 11.025(627) 1.575(641)

7.627,32(627) 847,480(632

2.100(642) 154SC)1.250 1.050 (154SC) 15.750 SD: 0 15.750

9.725

SD: 1.200

BI 15: DN A trong thng c 1ti liu v chi ph sn xut sn phm H nh sau:Pht sinh Giai on NVLTT 200.000 200.000 NCTT 23.500 25.800 29.000 78.300 CPSXC 47.000 43.000 43.500 133.500 Sn ph m hon thnh 90 80 65 235 Sn phm d dang Slng 10 10 15 35 T l % 40 60 50

1 2 3 Cng

nh gi SPDDCK theo ULHTT. Yu cu: 1) Tnh Z SPHT theo phng n c tnh Z bn thnh phm 2) Tnh Z SPHT theo phng n khng c tnh Z bn thnh phm. BI LM: a. Theo phng n c tnh Z BTP TK 154(I) Giai on 1: nh gi spdd cui k G1 DC (VLTT)= DC (NCTT)= * 10 = 20.000 * 10*40% = 1.000 SD: 0 621)200.000 622) 23.500 627) 47.000 DC (SXC)= * 10*40% = 2.000 270.500 SD: 23.000 247.500 247.500(154II)

Tng DC = 20.000 + 1.000 + 2.000 = 23.000 Tng ZBTP1 = 0+270.500-23.000 = 247.500 Gi thnh n v BTP1 = 247.500/90 = 2.750/sp Phiu tnh gi thnh sn phm Loi sp: BTP1 Thng 01Khon mc CPNVLTT D CPP/STK 200.000 Dc 20.000 -Trang 21Tng ZBTP1 180.000 Zv 2.000 Chuyn G2 180.000

CPNCTT CPSXC Cng

-

23.500 47.000 270.500

1.000 2.000 23.000

22.500 45.000 247.500

250 500 2.750

22.500 45.000 247.500

Giai on 2: nh gi spdd cui k G2 DC (VLTT)= DC (NCTT)= *10*60% = 4.300 DC (SXC)= *10*60% = 8.000 Tng DC = 32.300 Tng ZBTP2 = 247.500+25.800+43.000-32.300=284.000 Gi thnh n v BTP2 = 284.000/80=3.550/sp Phiu tnh gi thnh sn phm Loi sp: BTP2 Thng 01Khon mc CPNVLTT CPNCTT CPSXC Cng D CPP/STK BTP1 180.00 0 22.500 45.000 247.50 0 G2 25.800 43.000 68.800 BTP1 20.000 2.500 5.000 27.500 Dc G2 1.800 3.000 4.800 BTP H2 Tng Z 160.00 0 44.000 80.000 284.00 0 Zv 2.000 550 1.000 3.550 Chuyn G3

* 10 = 20.000 * 10+

TK 154(II) SD: 0 154I)247.500 622) 25.800 627) 43.000 284.000(154III)

* 10+

316.300 SD: 32.300

284.000

-

160.000 44.000 80.000 284.00 0

Giai on 3. nh gi spdd cui k DC (VLTT)=15*2.000=30.000-Trang 22-

DC (NCTT)= DC (SXC)= Tng DC = 60.750

* 15+ * 15+

*15*50% = 8.250 + 3.000 = 11.250 *15*50% = 19.500

Tng Z = 284.000 + 29.000 + 43.500 60.750 = 295.750 Gi thnh n v = 295.750/65 =4.550/sp Phiu tnh gi thnh sn phm Loi sp: TP H Thng 01Khon mc CPNVLTT CPNCTT CPSXC Cng D CPP/STK BTP2 160.000 44.000 80.000 284.000 Trong k 29.000 43.500 72.500 BTP2 30.000 8.250 15.000 53.250 Dc Trong k 3.000 4.500 7.500 TP Tng Z 130.000 61.750 104.000 295.750 Zv 2.000 950 1.600 4.550

b. Tnh Z spht theo phng n khng c tnh Z BTP - Chi ph sx giai on 1 trong 65 spht (VLTT)= (NCTT)= (SXC)= * 65 = 130.000 (SD: 70.000) * 65 = 16.250 (SD: 7.250) * 65 = 32.500 (SD: 14.500)

Tng cpsx g1 trong 65 spht = 178.750 (SD: 91.750) - Chi ph sx giai on 2 trong 65 spht (VLTT)= 0 (NCTT)= (SXC)= * 65 = 19.500 (SD: 6.300) * 65 = 32.500 (SD: 10.500)-Trang 23-

Tng cpsx g2 trong 65 spht = 52.000 (SD: 16.800) - Chi ph sx giai on 3 trong 65 spht (VLTT)= 0 (NCTT)= (SXC)= * 65 = 26.000 (SD: 3.000) * 65 = 39.000 (SD: 4.500)

Tng cpsx g3trong 65 spht = 65.000 (SD: 7.500) Phiu tnh Z sn phm Loi sp: spH Thng 01 Khon mc CPNVLTT CPNCTT CPSXC Cng Cpsx g1 130.000 16.250 32.500 178.750 Cpsx g2 19.500 32.500 52.000 Cpsx g3 26.000 39.000 65.000 Tng Z 130.000 61.750 104.000 295.750 Zv 2.000 950 1.600 4.550

BI 16: DN A trong thng c 2 ti liu v chi ph sn xut sn xut spH nh sau: - Chi ph SXDDK: da vo bi 15 - Chi ph sn xut pht sinh trong thng 02 (vt: ng)Pht sinh Giai on NVLTT 300.000 300.000 NCTT 33.750 37.200 41.200 112.150 CPSXC 67.500 62.000 61.800 191.300 S n ph m hon thnh 130 120 100 350 Sn phm d dang Slng 30 20 35 85 T l % 30 50 30

1 2 3 Cng

nh gi SPDDCK theo ULHTT Yu cu: 1. Tnh Z SPHT theo phng n c tnh Z bn thnh phm 2. Tnh Z SPHT theo phng n khng c tnh Z bn thnh phm BI LM: a. Theo phng n c tnh Z BTP-Trang 24-

Giai on 1: nh gi spdd cui k G1 DC (VLTT)= DC (NCTT)= DC (SXC)= * 30 = 60.000 * 30*30% = 2.250 * 30*30% = 4.500 TK 154(I) SD: 23.000 621)300.000 622) 33.750 627) 67.500 401.250 SD: 66.750 Loi sp: BTP1Khon mc CPNVLTT CPNCTT CPSXC Cng D 20.000 1.000 2.000 23.000 CPP/STK 300.000 33.750 67.500 401.250 Dc 60.000 2.250 4.500 66.750 Tng ZBTP1 260.000 32.500 65.000 357.500 Zv 2.000 250 500 2.750 Chuyn G2 260.000 32.500 65.000 357.500

Tng DC = 60.000+2.250+4.500 = 66.750 Tng ZBTP1 = 23.000 + 401.250 66.750 = 357.500 Gi thnh n v BTP1 = 2.750/sp Phiu tnh gi thnh sn phm

357.500(154II)

357.500

Giai on 2: nh gi spdd cui k G2 TK 154(II) SD: 32.300 154I)357.500 622) 37.200 627) 62.000 456.700 SD: 63.000 426.000 DC (NCTT)= 426.000(154III) DC (VLTT)= 40.000 * 20 =

-Trang 25-

DC(SXC)=

*20+

*10

=10.000 + 5.000 = 15.000Tng DC = 63.000 Tng ZBTP2 = 32.300 + 357.500 + 99.200 - 63.000=426.000 Gi thnh n v BTP2 = 426.000/120=3.550/sp

Phiu tnh gi thnh sn phm Loi sp: BTP2Khon mc CPNVLTT CPNCTT CPSXC Cng D 20.00 0 4.300 8.000 32.30 0 CPP/STK BTP1 260.00 0 32.500 65.000 357.50 0 G2 37.200 62.000 99.200 BTP1 40.000 5.000 10.000 55.000 Dc G2 3.000 5.000 8.000 BTP H2 Tng Z 240.00 0 66.000 120.00 0 426.00 0 Zv 2.000 550 1.000 3.550 Chuyn G3

240.000 66.000 120.00 0 426.00 0

Giai on 3. nh gi spdd cui k DC (VLTT)= DC (NCTT)= = 19.250 + 4.200 = 23.450 DC (SXC)= = 35.000 + 6.300 = 41.300 Tng DC = 134.750 Tng Z = 60.750 + 426.000 + 41.200 + 61.800 134.750 = 455.000 Gi thnh n v = 455.000/100 = 4.550/sp-Trang 26-

* 35=70.000 * 35+ *35*30%

* 35+

*35*30%

Phiu tnh gi thnh sn phm Loi sp: TP H Thng 02Khon mc CPNVLTT CPNCTT D 30.000 11.250 CPP/STK BTP2 240.000 66.000 Trong k 41.200 BTP2 70.000 19.250 Dc Trong k 4.200 TP Tng Z 200.000 95.000 6.300 10.500 Zv 2.000 950 1.600 4.550

CPSXC Cng

19.500 60.750

120.000 426.000

61.800 103.000

35.000 124.250

160.000 455.000

b. Tnh Z spht theo phng n khng c tnh Z BTP - Chi ph sx giai on 1 trong 100 spht (VLTT)= (NCTT)= (SXC)= * 100 = 200.000 * 100 = 25.000 * 100 = 50.000

Tng cpsx g1 trong 100 spht = 275.000 - Chi ph sx giai on 2 trong 100 spht (VLTT)= 0 (NCTT)= (SXC)= * 100 = 30.000 * 100 = 50.000

Tng cpsx g2 trong 100 spht = 80.000 - Chi ph sx giai on 3 trong 100 spht (VLTT)= 0 (NCTT)= (SXC)= * 100 = 40.000 *100 = 60.000

-Trang 27-

Tng cpsx g3trong 100 spht = 100.000 Phiu tnh Z sn phm Loi sp: spH Thng 02 Khon mc CPNVLTT CPNCTT CPSXC Cng Cpsx g1 200.000 25.000 50.000 275.000 Cpsx g2 30.000 50.000 80.000 Cpsx g3 40.000 60.000 100.000 Tng Z 200.000 95.000 160.000 455.000 Zv 2.000 950 1.600 4.550

BI 17: Mt DN c 2 PXSX sn phm A theo kiu dy chuyn, hch ton HTK theo PP k khai thng xuyn, chi ph pht sinh trong k c tp hp nh sau: VT: 1.000Chi ph 152 VLC Ni sdng 1. Sn xut SP + PX1 + PX2 2. Qun l PX + PX1 + PX2 22.00 0 152 VLP 153 BHX H 50 70 40 20 111 Khc 100 200 11 2 30 0 40 0 331 in 214 142 334 335

4.000 5.000 100 200

200 300

500 400

4.000 2.000 500 700

125 200

2.000 2.000 500 600

700 -

Yu cu: 1) nh khon tnh hnh trn v ghi vo cc ti khon lin quan 2) Tnh gi thnh sn phm ca DN theo phng php phn bc c tnh Z bn thnh phm bit rng: - BHXH, BHYT, KPC tnh theo t l tin lng PX (1) lm ra 4.500 BTP chuyn PX (2) cn 1.000 SPDDCK tr gi theo VLC - PX (2) lm ra 4.000 thnh phm, cn li SPDDCK tr gi theo bn thnh phm PX(1) 3) Lp bng tnh gi thnh sp(A) BI LM: 1. nh khon cc nghip v kinh t pht sinh: (1) N TK621 (PX1) 26.000-Trang 28-

C TK152C C TK152P (2) N TK338 (PX1;2) 180 C TK111 (3) N TK627 (PX1;2) 6.000 C TK214(PX1) C TK214(PX2) (4) N TK621(PX1;2) 9.000 C TK152(P) (5) N TK622(PX1) 2.000 N TK622(PX2) 2.000 C TK334 (6) N TK622(PX1) 440 N TK622(PX2) 440 C TK338 (7) N TK627(PX1) 3.135 C TK152(P) 100 C TK153 C TK111 C TK112 C TK331 C TK214 C TK142 C TK334 C TK338 C TK335 200 100 300 500 500 125 500 110 700

22.000 4.000 180 4.000 2.000 9.000

4.000

880 N TK627(PX2) 3.132 C TK152P 200 C TK153 C TK111 C TK112 C TK331 C TK214 C TK142 C TK334 C TK338 300 200 400 400 700 200 600 132

2. Tnh gi thnh sn phm Theo phng php c tnh Z BTP-Trang 29-

Phn xng 1: + Tr gi spdd = *1.000 = 4.000.000

+ Tng gi thnh bn thnh phm = 35.575.000 4.000.000 = 31.575.000 Bng tnh gi thnh BTP PX1 (vt: 1.000) Khon mc CPNVLTT CPNCTT CPSXC Tng cng Phn xng 2 + Tr gi spdd = (31.575.000/4.500)*500 = 3.508.333,33 + Gi BTP = 44.147.000 3.508.333,33 = 40.638.666,67 Bng tnh gi thnh BTP PX2 (vt: 1.000) Khon mc CPNVLTT CPNCTT CPSXC Cng Cpp/s 5.000 2.440 5.132 12.572 Z BTP PX1 22.000 2.440 7.135 31.575 Tng CP 27.000 4.880 12.267 44.147 Tr gi spdd 2.444,445 271,111 792,777 3.508,333 Z BTP 24.555,555 4.608,889 11.474,223 40.683,66667 Zv BTP 6,13889 1,15222 2,8685 10,1595 Cp p/s 26.000 2.440 7.135 35.575 Tr gi spdd 4.000 4.000 Z BTP 22.000 2.440 7.135 31.575 Zv BTP 4.888,89 542,22 1.585,56 7.016,67

Theo phng php phn bc khng c tnh Z BTP + Chi ph PX1 cho 4.000 thnh phm *4.000 = 28.066.666,67 + Chi ph PX2 cho 4.000 thnh phm: 12.572.000 0 = 12.572.000 + Gi TP: 12.572.000 + 28.066.666,67 = 40.638.666,67

-Trang 30-

BI 18: Ti DNSX spA quy trnh cng ngh tri qua 3 bc ch bin mi giai on u khng c SPDD u k. DN hch ton thng xuyn HTK, chi ph sn xut trong thng c tp hp trong bng sau:(n v tnh: 1.000)Khon mc chi ph CP nguyn vt liu trc tip CP nhn cng trc tip CP sn xut chung PX1 540.000.000 79.800.000 57.000.000 PX2 9.700.000 4.850.000 PX3 12.225.000 8.150.000

Kt qu sn xut trong thng nh sau: - PX1: sn xut ra 100 bn thnh phm chuyn PX2, cn 20 SPDDCK mc 70% - PX2: sn xut ra 85 bn thnh phm, chuyn PX3, cn 15 SPDD mc 80% - PX3: sn xut ra 78 thnh phm nhp kho, cn 7 SPDD mc 50% Yu cu: 1) Tnh Z sp theo 2 pp (kt chuyn tun t, kt chuyn song song) 2) Lp bng tnh Z sp. BI LM: (VT: 1.000 NG) a. Phng php kt chuyn tun t: PHN XNG 1

DC(VLTT)= DC(NCTT) = DC(SXC) =

* 20 = 90.000

*20*70% = 9.800 *20*70% = 7.000BNG TNH GI THNH BTP PX1

Khon mc CPNVLTT CPNCTT CPSXC Cng

D -

CPP/STK 540.000 79.800 57.000 676.800

Dc 90.000 9.800 7.000 106.800

Tng ZBTP1 450.000 70.000 50.000 570.000

Zv 4.500 700 500 5.700

Chuyn PX2 450.000 70.000 50.000 570.000

PHN XNG 2

DC(VLTT)= 4.500 * 15 = 67.500-Trang 31-

DC(NCTT) =700*15+ DC(SXC) =500*15+

*15*80% = 10.500 + 1.200 = 11.700 *15*80% = 7.500 + 600 = 8.100BNG TNH GI THNH BTP PX2

Khon mc CPNVLTT CPNCTT CPSXC Cng

D

CPP/STK BTP1 450.00 0 70.000 50.000 570.00 0 G2 9.700 4.850 14.550 BTP1 67.500 10.500 7.500 85.500

Dc G2 1.200 600 1.800

BTP H2 Tng Z 382.50 0 68.000 46.750 497.25 0 Zv 4.500 800 550 5.850

Chuyn PX3

-

382.500 68.000 46.750 497.25 0

PHN XNG 3

DC(VLTT)= 4.500 * 7 = 31.500 DC(NCTT) =800*7+ DC(SXC) =550*7+ *7*50%=5.600 + 525 = 6.125 *7*50% = 3.850 + 350 = 4.200 BNG TNH Z BTP PX3Khon mc CPNVLTT CPNCTT CPSXC Cng D CPP/STK BTP2 382.500 68.000 Trong k 12.225 BTP2 31.500 5.600 8.150 20.375 3.850 40.950 Dc Trong k 525 TP Tng Z 351.500 74.100 350 875 Zv 4.500 950 650 6.100

46.750 497.250

50.700 475.800

b. Tnh Z theo PP kt chuyn song song PX1: DC kt chuyn tng t nh phng n (a) Chi ph sn xut PX1 trong 78 spht NVLTT = (450.000/100)x78 = 351.000 NCTT = (70.000/100) x 78 = 54.600-Trang 32-

SXC = (50.000/100) * 78 = 39.000 Chi ph sn xut g1 trong 78 spht: 444.600 PX2: DC(VLTT)= 0 DC(NCTT) = DC(SXC) = *15*80% = 1.200 *15*80% = 600

Chi ph sn xut g2 trong 78 spht NVLTT = 0 (NCTT) = (SXC) = *78 = 7.800 *78 = 3.900

Chi ph sn xut g2 trong 78 spht: 11.700 PX3: DC(VLTT)= 0 DC(NCTT) = DC(SXC) = *7*50% = 525 *7*50% = 350

Chi ph sn xut g3 trong 78 spht NVLTT = 0 NCTT= 12.225 525 = 11.700 SXC =8.150 350 =7.800

Bng tnh Z thnh phmKhon mc CPNVLTT CPNCTT D CPSXPX1 CPSXPX2 351.000 54.600 0 7.800-Trang 33-

CPSX PX3 0 11.700

Tng Z 351.000 74.100

Zv 4.500 950

CPSXC Cng

39.000 444.600

3.900 11.700

7.800 19.500

50.700 475.800

650 6.100

BI 19: Ti 1DN hch ton thng xuyn hng tn kho, c quy trnh cng ngh ch to sn phm phc tp theo kiu dy chuyn, sxsp tri qua 3PX. Trong thng DN sxsp R. C cc ti liu lin quan n sp nh sau: 1) Tr gi spdd u thng: (vt: 1.000)Khon mc CP NVL trc tip NC trc tip Sx chung Cng PX I BTP PX I 15.00 0 300 200 15.50 0 PX I 405.000 8.130 5.420 418.550 PX II Chi ph PX II 60 40 100 Tng cng 15.000 360 240 15.600 PX II 1.905 1.270 3.175 Phn xng III BTP Chi ph Tng PX II PX III cng 30.000 750 500 31.250 75 50 125 PX III 1.837.5 1.225 3.062,5 30.000 825 550 31.375

45.000 630 420 46.050

2) Chi ph sx pht sinh trong thng: (vt: 1.000)

Khon mc chi ph + Nguyn vt liu trc tip + Nhn cng trc tip + Sn xut chung Cng

3) Kt qu sn xut trong thng nh sau: - PX I: sx ra 130 BTP chuyn qua cho PX II, cn lai 20 SPDD mc hon thnh 80% - PX II: sx ra 125 BTP chun sang PX III, cn li 10 SPDD mc hon thnh 60% - PX III: sx ra 120 sp nhp kho, cn li 15 SPDD mc hon thnh 50% Yu cu: 1. Tnh Z sn phm R theo pp phn bc c tnh ZBTP 2. Lp bng tnh Z sp BI LM: PX1: DC(VLTT) = DC(NCTT) =

*20 = 60.000*20*80% = 960-Trang 34-

DC(SXC) =

*20*80% = 640 Bng tnh Z BTP PX1 (vt: 1.000)

Khon mc CPNVLTT CPNCTT CPSXC Cng

D 45.000 630 420 46.050

CPP/STK 405.000 8.130 5.420 418.550

Dc 60.000 960 640 61.600

Tng ZBTP1 390.000 7.800 5.200 403.000

Zv 3.000 60 40 3.100

Chuyn G2 390.000 7.800 5.200 403.000

PX2 DC(VLTT) = DC(NCTT) = DC(SXC) = Tng DC = 31.150 Tng Z BTP2 = 403.000 + 15.500 +100 + 3.175 -31.150 = 390.625 Bng tnh Z BTP PX2 (vt: 1.000)Khon mc CPNVLTT CPNCTT CPSXC Cng D CPP/STK BTP1 15.00 0 300 200 15.50 0 60 40 10 0 390.000 7.800 5.200 403.000 G2 1.905 1.270 3.175 BTP1 30.00 0 600 400 31.00 0 Dc G2 90 60 150 BTP H2 Tng Z 375.00 0 9.375 6.250 390.62 5 Zv 3.000 75 50 3.125 Chuyn G3

*10 = 30.000 *10 + *10 + *10*60% = 600+90=690 *10*60% =400 + 60 = 460

375.000 9.375 6.250 390.62 5

PX3: DC(VLTT) = DC(NCTT) = *15 = 45.000 *15 + *15*50% = 1.125 + 112,5 = 1.237,5-Trang 35-

DC(SXC) = Tng DC = 47.062,5

*15 +

*15*50% = 750+75=825

Tng Z BTP2 = 390.625 + 31.250 + 125 +3.062,5 47.062,5 = 378.000 Bng tnh Z TP PX3 (vt: 1.000)Khon mc CPNVLTT CPNCTT CPSXC Cng D BTP2 30.000 750 500 31.250 TP 75 50 125 CPP/STK BTP2 375.000 9.375 6.250 390.625 TP 1.837,5 1.225 3.062,5 BTP2 45.000 1.125 750 46.875 Dc TP 112,5 75 187,5 Tng Z 360.000 10.800 7.200 378.000 TP Zv 3.000 90 60 3.150

BI 20: Cng ty AB c quy trnh cng ngh sx spB tri qua 2 giai on ch bin k tip nhau. CPNVL trc tip s dng t u quy trnh sn xut tham gia trong sp hon thnh v SPDD cng mc , cc chi ph ch bin khc pht sinh theo mc sn xut. Trong thng 01 nm X cty c ti liu nh sau: 1. S d u k - Chi ph SXDD u k giai on 1:Ch tiu S lng sp Mc hon thnh Chi ph sn xut Tng cng 400 560.000 CPNVLTT 400 100% 400.000 CPNVLTT G1 G2 500 100% 500.00 0 500 100% 100.000 CPNCTT 400 40% 95.200 CPNCTT G1 G2 500 100% 297.50 0 500 50% 238.000 CPSXC 400 40% 64.800 CPSXC G1 G2 500 100% 202.50 0 500 50% 112.000

-

Chi ph SXDD u k giai on 2Ch tiu Tng cng 500 1.450.00 0

S lng sp Mc hon thnh Chi ph sn xut

2. Chi ph sn xut thc t pht sinh trong k:Yu t chi ph CP NVL chnh v ph Lng cng nhn sn xut KPC, BHYT, BHXH CNSX Nhin liu Giai on 1 (ng) 1.600.000 860.000 163.400 196.600 100.000-Trang 36-

Giai on 2 (ng) 360.000 1.520.000 288.800 151.200 200.000

Lng qun l KPC, BHYT, BHXH qun l Khu hao Chi ph khc bng tin Tng cng

19.000 467.000 81.000 3.847.000

38.000 550.000 62.000 3.170.000

3. Bo co tnh hnh sn xut cc giai on: - Giai on 1: + S lng sp hon thnh chun sang giai on 2 l 1.800 sp + S lng SPDD cui giai on 1 l 200 sp vi t l 40% - Giai on 2: + S lng sp hon thnh nhp kho l 2.000sp + S lng SPDD cui k l 300sp vi t l 50% 4. n gi phn b chi ph SXC d ton: Giai on 1 l 450/sp, giai on 2 l 448/sp Yu cu: Tnh Z sp theo 2 phng php - Phng php bnh qun - Phng php FIFO BI LM: Tp hp CP pht sinh trong k (vt: ng) G1 N TK621 1.600.000 C TK152 1.600.000 G2 N TK621 360.000 360.000

C TK152

N TK622 1.023.400 C TK334 C TK338 N TK627 863.600 C TK152 C TK334 C TK338 196.600 100.000 19.000 860.000 163.400

N TK622 1.808.800 C TK334 1.520.000 C TK338 288.800

N TK627 1.001.200 C TK152 C TK334 C TK338 C TK214 C TK111 151.200 200.000 38.000 550.000 62.000

C TK214 467.000 C TK111 81.000 1. Phng php bnh qun: Giai on 1-Trang 37-

nh gi SPDDCK DC(NVLTT) = DC(NCTT) = *200 = 200.000 * 200*40% = 47.600

DC(SXC) = 200*40%*405 = 32.400 Tng DC = 200.000 + 47.600 + 32.400 = 280.000 Chi ph sn xut chung phn b cho G1 - 64.800 = 696.600 Tng gi thnh BTP = 560.000 + 3.320.000 280.000 = 3.600.000 Z n v = 3.600.000/1.800 = 2.000 - Chi ph sn xut chung chnh lch gia thc t v d ton a vo gi vn 863.600 696.600 = 167.000 Lp bng tnh gi thnh sn phm Loi sp: BTP B1 Thng 01 (vt: 1.000 ng)Khon mc CPNVLTT CPNCTT CPSXC Cng D 400 95,2 64,8 560 CPSXP/ST K 1.600 1.023,4 863,6 3.487 167 167 CPSXC tnh vo GVHB DC 200 47,6 32,4 280 Tng Z 1.800 1.071 729 3.600 Z n v 1 0,595 0,405 2 Chuyn g2 1.800 1.071 729 3.600

Giai on 2: nh gi SPDDCK DC(NVLTT) = = 300.000 + 60.000 = 360.000-Trang 38-

*300 +

* 300

DC(NCTT) =

*300 +

* 200*50% = 321.300

DC(SXC) = (405*300) + ( 300*50%*448) = 121.500 + 67.200 = 188.700 Tng DC = 360.000 + 321.300 + 188.700 = 870.000 Chi ph sn xut chung phn b cho G2

((2.000 + 300*50%) * 448) 112.000 = 851.200Tng gi thnh sp = 1.450.000 + 3.600.000 + 3.020.000 870.000 = 7.200.000 Z n v = 7.200.000/2.000 = 3.600/sp - Chi ph sn xut chung chnh lch gia thc t v d ton a vo gi vn 1.001.200 851.200 = 150.000 Lp bng tnh gi thnh sn phm Loi sp: TP B Thng 01 (vt: 1.000 ng)CPSXDDK Khon mc BTP1 500 297,5 202,5 1.000 G2 100 238 112 450 CPPSTK BTP1 1.800 1.071 729 3.600 G2 360 1.808,8 1.001,2 3.170 150 150 CPSX tnh vo gi vn CPSXDDCK BTP1 300 178,5 121,5 600 G2 60 142,8 67,2 270 Thnh phm Tng Z 2.400 3.094 1.706 7.200 Z v 1,2 1,547 0,853 3,6

CPNVLTT CPNCTT CPSXC Cng

-Trang 39-

TK154 (I) SD:560.00 621)1.600 622)1.023,4 627)863,6 154II)3.600 632)167

TK154 (II) SD:1.450 621)360 622)1.808,8 627)1.001,2 154I)3.600 155)7.200 632)150

3.487 SD: 280

3.767 6.770 SD: 870 7.350

2. Phng php FIFO Giai on 1: nh gi SPDDCK DC(NVLTT) = DC(NCTT) = DC(SXC) = 200*40%*405 = 32.400 Tng DC = 200.000 + 47.600 + 32.400 = 280.000 Chi ph sn xut chung phn b cho G1 - 64.800 = 696.600 Tng gi thnh BTP = 560.000 + 3.320.000 280.000 = 3.600.000 Z n v = 3.600.000/1.800 = 2.000 - Chi ph sn xut chung chnh lch gia thc t v d ton a vo gi vn 863.600 696.600 = 167.000 Lp bng tnh gi thnh sn phm-Trang 40-

*200*100% = 200.000 * 200*40% = 47.600

Loi sp: BTP B1 Thng 01 (vt: 1.000 ng)Khon mc CPNVLTT CPNCTT CPSXC Cng D 400 95,2 64,8 560 CPSXP/ST K 1.600 1.023,4 863,6 3.487 167 167 CPSXC tnh vo GVHB DC 200 47,6 32,4 280 Tng Z 1.800 1.071 729 3.600 Z n v 1 0,595 0,405 2 Chuyn g2 1.800 1.071 729 3.600

Giai on 2: nh gi SPDDCKDC(NVLTT) = 300*100% *300*100% +

*

= 300.000 + 60.000 = 360.000DC(NCTT) =

*300*100% +

*300*50% = 178.500 + 142.800 = 321.300

DC(SXC) = (405*300) + (448+300*50%) = 121.500 + 67.200 = 188.700 Tng DC = 360.000 + 321.300 + 188.700 = 870.000 Chi ph sn xut chung phn b cho G2

((2.000 + 300*50%) * 448) 112.000 = 851.200Tng gi thnh sp = 1.450.000 + 3.600.000 + 3.020.000 870.000 = 7.200.000 Z n v = 7.200.000/2.000 = 3.600/sp - Chi ph sn xut chung chnh lch gia thc t v d ton a vo gi vn = 1.001.200 - 851.200 = 150.000CPSXDDK Khon mc BTP1 500 297,5 G2 100 238 CPPSTK BTP1 1.800 1.071 G2 360 1.808,8 CPSX tnh vo gi vn CPSXDDCK BTP1 300 178,5 G2 60 142,8 Thnh phm Tng Z 2.400 3.094 Z v 1,2 1,547

CPNVLTT CPNCTT

-Trang 41-

CPSXC Cng

202,5 1.000

112 450

729 3.600

1.001,2 3.170

150 150

121,5 600

67,2 270

1.706 7.200

0,853 3,6

TK154 (I) SD:560.00 621)1.600 622)1.023,4 627)863,6 154II)3.600 632)167

TK154 (II) SD:1.450 621)360 622)1.808,8 627)1.001,2 154I)3.600 155)7.200 632)150

3.487 SD: 280

3.767 6.770 SD: 870 7.350

BI 21: DN K c quy trnh sn xut phc tp, sxsp A qua 2 giai on ch bin lin tc, mi PX thc hin 1 giai on. VLC v VLP dng trc tip cho sp c c ngay t u quy trnh sx G1, G2 nhn c BTP do G1 chuyn sang tip tc ch bin. V vy, CP pht sinh trong k G2 gm c CPNCTT v CPSXC. Trong thng 2/2003 c ti liu nh sau: 1) S d u thng 2: - Giai on 1:Ch tiu S lng sp Mc hon Tng cng 300 CPNVLTT 300 100%-Trang 42-

CPNCTT 300 40%

CPSXC 300 40%

thnh Chi ph sn xut

12.816.000

11.100.000

816.000

900.000

-

Giai on 2:Ch tiu CPNVLTT G1 chuyn sang 700 100% 25.900.000 CP NCTT G1 700 100% 4.760.000 Giai on 1 307.100.000 55.624.000 65.150.000 427.874.000 G2 700 30% 1.470.000 CP SXC G1 G2

S lng sp Mc hon thnh Chi ph sx Khon mc chi ph CPNVLTT CPNCTT CPSXC Cng

700 700 100% 30% 5.250.000 1.680.000 Giai on 2 55.870.000 71.485.000 130.355.000

2) Chi ph SX pht sinh trong thng:

3) Bo co ca PXSX: - PX1: Trong k sx c 8.000sp chuyn ht sang PX2 tip tc ch bin, 600 SPDD mc hon thnh 50% - PX2: SX nhp kho 8.500 sp, 200 SPDD mc hon thnh 60% Yu cu: Tnh Z bn thnh phm v thnh phm theo 2 PP xc nh SL hon thnh tng ng l PP bnh qun v FIFO, bit CPSXC phn b G1 l 61,35tr, G2 l 67,28tr BI LM: 1. Phng php bnh qun: Giai on 1: nh gi SPDDCK DC(NVLTT) = DC(NCTT) = *600 = 22.200.000 *600*50% = 2.040.000

Gi X l n gi CPSXC d ton phn b cho G1 Ta c: (8.000+600*50%)X - 9000.000 = 61.350.000 X = 7.500/sp DC(SXC) = 600*50%*7.500 = 2.250.000 Tng DC = 22.200.000 + 2.040.000 + 2.250.000 = 26.490.000 Tng gi thnh BTP = 12.816.000 + 424.074.000 26.490.000 = 410.400.000-Trang 43-

Z n v = 410.400.000/8.000 = 51.300 - Chi ph sn xut chung chnh lch gia thc t v d ton a vo gi vn = 65.150.000 61.350.000 = 3.800.000 Lp bng tnh gi thnh sn phm Loi sp: BTP B1 Thng 02 (vt: 1.000 ng)Khon mc CPNVLTT CPNCTT CPSXC Cng D 11.100 816 900 12.816 CPSXP/STK 307.100 55.624 65.150 427.874 3.800 3.800 CPSXC tnh vo GVHB DC 22.200 2.040 2.250 26.490 Tng Z 296.000 54.400 60.000 410.400 Z n v 37 6,8 7,5 51,3 Chuyn g2 296.000 54.400 60.000 410.400

Giai on 2: nh gi SPDDCK DC(NVLTT) = DC(NCTT) = *200 = 7.400.000 *200 + * 200*60%

=1.360.000 + 840.000 = 2.200.000 Gi Y l n gi CPSXC d ton phn b cho G2 Ta c: (8.500 + 200*60%)Y 1.680.000 = 67.280.000 Y = 8.000/sp DC(SXC) = (200*7.500) + ( 200*60%*8.000) = 1.500.000 + 960.000 = 2.460.000 Tng DC = 7.400.000 + 2.200.000 + 2.460.000 = 12.060.000 Tng Zsp =39.060.000 + 410.400.000 + 126.150.000 12.060.000 = 563.550.000 Z n v = 563.550.000/8.500 = 66.300/sp - Chi ph sn xut chung chnh lch gia thc t v d ton a vo gi vn-Trang 44-

= 71.485.000 67.280.000 = 4.205.000 Lp bng tnh gi thnh sn phm Loi sp: TP B Thng 02 (vt: 1.000 ng)CPSXDDK Khon mc BTP1 25.900 4.760 5.250 35.190 G2 1.470 1.680 3.150 CPPSTK BTP1 296.000 54.400 60.000 410.000 G2 58.870 71.485 130.355 4.205 4.205 CPSX tnh vo gi vn CPSXDDCK BTP1 7.400 1.360 1.500 10.260 G2 840 960 1.800 Thnh phm Tng Z 314.500 117.300 131.750 563.550 Z v 37 13,8 15,5 66,3

CPNVLTT CPNCTT CPSXC Cng

(vt: 1.000) TK154 (I) SD:560.00 621)307.100 622)55.624 627)65.150 154II)410.400 632)3.800 TK154 (II) SD:39.060 622)58.870 627)71.485 154I)410.400 155)563.550 632)1.205

427.874 SD: 280

414.200

540.755 SD: 12.060 -Trang 45-

567.755

2. Phng php FIFO Giai on 1: nh gi SPDDCK DC(NVLTT) = DC(NCTT) = *600*100% =22. 200.000 * 600*50% =2.040.000

Gi X l n gi CPSXC d ton phn b cho G1 Ta c: (8.000 + 600*50%)X 900.000 = 61.350.000 X = 7.500/sp DC(SXC) = 600*50%*7.500 = 2.250.000 Tng DC = 22.200.000 + 2.040.000 + 2.250.000 = 26.490.000 Tng gi thnh BTP = 12.816.000 + 424.074.000 26.490.000 = 410.400.000 Z n v = 410.400.000/8.000 = 51.300 - Chi ph sn xut chung chnh lch gia thc t v d ton a vo gi vn = 65.150.000 61.350.000 = 3.800.000 Lp bng tnh gi thnh sn phm Loi sp: BTP B1 Thng 02 (vt: 1.000 ng)Khon mc CPNVLTT CPNCTT CPSXC Cng D 11.100 816 900 12.816 CPSXP/ST K 307.100 55.624 65.150 427.874 3.800 3.800 CPSXC tnh vo GVHB DC 22.200 2.040 2.250 26.490 Tng Z 296.000 54.400 60.000 410.400 Z n v 37 6,8 7,5 51,3 Chuyn g2 296.000 54.400 60.000 410.400

Giai on 2:-Trang 46-

nh gi SPDDCKDC(NVLTT) = DC(NCTT) = *200*100% = 7.400.000

*200*100% +

*200*60% = 1.360.000 + 840.000 = 2.200.000

Gi Y l n gi CPSXC d ton phn b cho G2 Ta c: (8.500 + 200*60%)Y 1.680.000 = 67.280.000 Y = 8.000/sp DC(SXC) = (200*7.500) + ( 200*60%*8.000) = 1.500.000 + 960.000 = 2.460.000 Tng DC = 7.400.000 + 2.200.000 + 2.460.000 = 12.060.000 Tng Zsp =39.060.000 + 410.400.000 + 126.150.000 12.060.000 = 563.550.000 Z n v = 563.550.000/8.500 = 66.300/sp - Chi ph sn xut chung chnh lch gia thc t v d ton a vo gi vn = 71.485.000 67.280.000 = 4.205.000 Lp bng tnh gi thnh sn phm Loi sp: Thnh phm H Thng 02CPSXDDK Khon mc BTP1 25.900 4.760 5.250 35.190 G2 1.470 1.680 3.150 CPPSTK BTP1 296.000 54.400 60.000 410.000 G2 58.870 71.485 130.355 4.205 4.205 CPSX tnh vo gi vn CPSXDDCK BTP1 7.400 1.360 1.500 10.260 G2 840 960 1.800 Thnh phm Tng Z 314.500 117.300 131.750 563.550 Z v 37 13,8 15,5 66,3

CPNVLTT CPNCTT CPSXC Cng

-Trang 47-

S ti khonvt: 1.000 TK154 (I) SD:560.00 621)307.100 622)55.624 627)65.150 154II)410.400 632)3.800 TK154 (II) SD:39.060 622)58.870 627)71.485 154I)410.400 155)563.550 632)1.205

427.874 SD: 280

414.200

540.755 SD: 12.060

567.755

BI 22: (Slide)Thng 1 2 3 4 5 6 Cng S gi hot ng (gi) 750 1.125 1.500 1.650 1.425 1.050 7.500 Tng chi ph nng lng () 3.375.000 3.563.000 3.750.000 3.825.000 3.713.000 3.525.000 21.750.000

Yu cu: Xc nh bin ph, nh ph theo phng php cc i, cc tiu v theo phng php bnh phng b nht. BI LM: a. Theo phng php cc i, cc tiu: Ta c, cng thc d ton chi ph sn xut Y=aX + b, vi a l bin ph sn xut chung trn 1n v sn phm, b l nh ph sn xut chung Bin ph hot ng

-

nh ph sn xut chung b = Ymax aXmax = 3.825.000 500*1.650 = 3.000.000

Phng trnh chi ph nng lng ca cng ty: Y=500X + 3.000.000b. Theo phng php bnh phng b nht (vt: 1.000)-Trang 48-

Thng 1 2 3 4 5 6 Cng

S gi hot ng (X)

Tng CP nng lng (Y)

XY 2.531.250.000 4.008.375.000 5.625.000.000 6.311.250.000 5.291.025.000 3.701.250.000 27.468.150.00 0

X2 562.500 1.265.625 2.250.000 2.722.500 2.022.625 1.102.500 9.933.750

750 1.125 1.500 1.650 1.425 1.050 7.500

3.375.000 3.563.000 3.750.000 3.825.000 3.713.000 3.525.000 21.750.000

Ta c h phng trnh:

Vy phng trnh chi ph nng lng c dng: Y=65X + 3.544.000 BI 23: (SLIDE). DNSX sn phm K sn xut ra sn phm M c tnh hnh nh sau: - Chi ph sxdd u thng: 4.000.000 (VLC: 2.800.000, VLP: 1.200.000) - Chi ph sn xut pht sinh trong thng bao gm: VLC l 41.200.000, VLP l 7.600.000, NCTT l 28.000.000, CPSXC l 34.000.000 - Kt qu thu c 360 spht, cn 80 spdd vi mc hon thnh l 20% Yu cu: nh gi SPDD cui k theo VLC BI LM: DC(VLC) = BI 24: (SLIDE) DN A sn xut sn phm K sn xut ra spM c tnh hnh nh sau: - Chi ph sxdd u thng: 1.000.000 (VLC: 700.0000, VLP: 300.000) - Chi ph sn xut pht sinh trong thng bao gm: VLC l 10.000.000, VLP l 1.500.000, NCTT l 7.000.000, CPSXC l 8.000.000 - Kt qu thu c 90 spht, cn 20 spdd vi mc hon thnh l 20% Yu cu: Tnh gi thnh sn phm hon thnh theo phng php trc tip. Bit rng spddck c nh gi theo VLC BI LM: DC(VLC) =

*15 = 1.605.000-Trang 49-

Tng Zsp= 1.000.000 + 10.000.000 + 1.500.000 + 7.000.000 + 8.000.000 1.605.000 =25.895.000

Gi thnh n v sn phm = 25.895.000/85 = 304.647,05/sp BI 25: (SLIDE). DN MK sn xut sn phm N ng thi thu c sp ph Y, c tnh hnh nh sau: - CPSXDD u thng: 15.000.000 (CPNVLTT) - CPSXPS trong thng gm: NVLTT: 152.000.000, NCTT l 22.400.000, CPSXC 26.600.000 Kt qu thu c 90 SPHT, cn 25SPDD vi mc hon thnh 50%. ng thi thu c 15 spY vi gi bn cha thu l 16.900.000, li nhun nh mc l 5%, trong gi vn c tnh CPNVLTT 60%, CPNCTT 18%, CPSXC 22%. Bit vt liu tha ti xng l 1.350.000, VLC, VLP b ngay t u quy trnh sn xut. Cc chi ph khc s dng theo mc sn xut. nh gi SPDDCK theo CPVLTT Yu cu: Tnh gi thnh sn phm N BI LM: (VT: triu ng) Gi X l gi tr sn phm ph Ta c: X = 5% = 16,9 X=16,095 Trong : 60% CPNVLTT = 60%*16,095 = 9,657 18%CPNCTT = 18% * 16,095 = 2,8971 22%CPSXC=22%*16,095 = 3,5409 nh gi SPDDCK theo CPNVLTT DC =

*25 = 34,14956522

Tng ZSPHT=15 + 199,65 34,14956522 16,095 = 164,4054348 Z n v = (164,4054348/90)*1.000 = 304,64705ng/sp BI 26: (SLIDE). DN Kim Anh c 1PXSX chnh ra 03 loi sp X, Y, Z trong thng 03/2006 c tnh hnh nh sau: - Chi ph sn xut pht sinh trong thng 325.522.000 - Kt qu thu c 8.400 spX, 3.200 spY, 4.250 spZ - Chi ph SCDDCK (28/02) l 2.325.500, CPSXDDCK ngy 31/03 l 3.263.000. H s tnh gi thnh spX = 1,1, spY=1,3, spZ=2,2 Yu cu: Tnh gi thnh n v tng loi sn phm-Trang 50-

BI LM: + Tng slng sp chun = 8.400*1,1+3.200*1,3+4.250*2,2 = 22.750sp + Tng gi thnh thc t sp chun = 2.325.500+325.522.000-3.263.000 = 324.584.500 + Zv sp chun = 324.584.500/22.750=14.267,451/sp + Tng X sp X = 8.400*1,1*14.267,451 = 131.831.243 Zv spX = 15.694,3/sp + Tng Z sp Y = 3.200*1,3*14.267,541 = 59.352.971 Zv sp Y = 18.547,686/sp + Tng Z sp Z = 4.250*2,2*14.267,451 = 133.400.667 Zv sp Z = 31.338,392/sp BI 27: (SLIDE). DN Minh Anh sn xut sp K gm 03 quy cch K1, K2, K3 trong thng 03/2006 c tnh hnh nh sau: - Chi ph sx trong thng: 16.534.000 - Chi ph sn xut d dang ngy 28/02 l 2.538.000, CPSXDD ngy 31/03 l 2.435.000 - Kt qu thu c 32 spK1, 42 spK2, 25 spK3. Cho bit gi thnh k hoch K1=263.000/sp, K2=3.256.000/sp, K3=412.000/sp Yu cu: Tnh gi thnh thc t ca tng sn phm BI LM: + Tng ZTT ca nhm spK = 2.538.000 + 16.534.000 2.435.000 = 16.637.000 + Tng ZKH ca nhm spK = 32*263.000 + 42*3.256.000 + 25*412.000 = 32.931.200 + T l = (16.637.000/32.931.200)*100% = 51,36% + Tng Z sp K1= 0.5136 * 32*263.000 = 4.322.458 + Tng Z sp K2 = 0.5136 * 42 * 3.256.000=70.235.827 + Tng Z sp K3 = 0.5136 * 25*412.000 = 5.290.080 BI 28: (SLIDE). DN K trong thng 01/2006 c ti liu v CPSX-spN nh sau (n v tnh: ng)G NVLTT Pht sinh NCTT SXC-Trang 51-

SP hon thnh

Sn phm d dang S %

1 2 3

300.000 -

42.500 45.300 41.500

58.000 52.000 53.500

95 85 75

lng 15 13 10

45 65 50

nh gi SPDDCK theo phng php LHTT Yu cu: 1. Tnh ZSPHT theo phng n c tnh gi BTP 2. Tnh ZSPHT theo phng n khng c tnh gi BTP BI LM: A. Theo phng n c tnh Z BTP Giai on 1: nh gi spdd cui k G1 + DC (VLTT)= 40.909 + DC (NCTT)= = 2.819,41 * 15*45% * 15*45% * 15 = TK 154(I) SD: 0 621)300.000 622) 42.500 627) 58.000 400.500 SD: 47.576,08 352.923,92 352.923,92(154II)

+ DC (SXC)= =3.847,67

+ DC = 40.909 + 2.819,41 + 3.847,67 = 47.756,08 + Tng ZBTP1 = 0 + 400.500 47.576,08 = 352.923,92 + Gi thnh n v BTP1 = 352.923,92/95=3.715/sp Phiu tnh gi thnh sn phm Loi sp: BTP1;Thng 01(vt: ng)Khon mc CPNVLTT CPNCTT CPSXC Cng D CPP/STK 300.000 42.500 58.000 400.500 Dc 40.909 2.819,41 3.847,67 47.576,08 Tng ZBTP1 259.091 39.680,59 54.152,33 352.923,92 Zv 2.727,2 417,7 570,02 3.715 Chuyn G2 259.091 39.680,59 54.152,33 352.923,92

-Trang 52-

Giai on 2: nh gi spdd cui k G2 DC (VLTT)= DC (NCTT)= *13*65% = 9.359,9 DC (SXC)= = 11.885,5 Tng DC = 55.614,6 *13+ *13*65% * 13 = 34.369,2 * 13+

TK 154(II) SD: 0 154I)352.923,92 622) 45.300 627) 52.000 450.223,92 SD: 55.614,6 394.609,32 394.609,32(154III)

Tng ZBTP2 = 352.923,92+45.300+52.000-55.614,6=394.609,32 Gi thnh n v BTP2 = 394.309,32/85=4.649,5/sp Phiu tnh gi thnh sn phm Loi sp: BTP2 Thng 01Khon mc CPNVLT T CPNCTT CPSXC Cng D CPP/STK BTP1 259.091 39.680,59 54.152,33 352.923,9 2 G2 45.30 0 52.00 0 97.30 0 BTP1 34.369, 2 5.263,7 7.183,4 46.816, 3 Dc G2 4.096, 2 4.702, 1 8.616, 3 BTP H2 Tng Z 224.721,8 75.620,69 94.689,83 394.609,3 2 Zv 2.643, 8 889,6 1.116, 1 4.649, 5 Chuyn G3

-

224.721,8 75.620,69 94.689,83 394.609,3 2

Giai on 3. nh gi spdd cui k DC (VLTT)= *10 = 26.437,86-Trang 53-

DC (NCTT)= DC (SXC)= Tng DC = 52.539,09

* 10+ * 10+

*10*50% =12.046,33 *10*50% = 14.504,90

Tng Z = 0 + 394.609,32 + 41.500 + 53.500 52.539,09 = 437.070,23 Gi thnh n v = 437.070,23/75=5.827,6/sp Phiu tnh gi thnh sn phm Loi sp: TP H ;Thng 01Khon mc CPNVLTT CPNCTT CPSXC Cng D CPP/STK BTP2 224.721,8 75.620,69 94.869,83 394.609,32 Trong k 41.500 53.500 95.000 BTP2 26.437,86 8.869,55 11.161,2 46.495,61 Dc Trong k 3.149,78 3.343,7 6.493,48 Tng Z 198.283,94 105.074,36 133.864,93 437.070,23 TP Zv 2.643,8 1.400,1 1.784,86 5.827,6

B. Tnh Z spht theo phng n khng c tnh Z BTP - Chi ph sx giai on 1 trong 75 spht (VLTT)= (NCTT)= (SXC)= * 75 = 199.115 (SD: 100.885) * 75 = 30.429,59 (SD: 12.070,41) * 75 = 41.527,45 (SD: 16.472,55)

Tng cpsx g1 trong 75 spht = 271.072 (SD: 28.644) - Chi ph sx giai on 2 trong 75 spht (VLTT)= 0 (NCTT)= (SXC)= * 75 = 36.356 (SD: 8.944) * 75 = 41.935 (SD: 10.065)

-Trang 54-

Tng cpsx g2 trong 75 spht = 78.291 (SD: 19.008) - Chi ph sx giai on 3 trong 75 spht (VLTT)= 0 (NCTT)= (SXC)= *75 = 38.906(SD:2.594) *75 = 50.156 (SD:3.344)

Tng cpsx g3trong 75 spht = 89.063 (SD:5.938) Phiu tnh Z sn phm Loi sp: spH Thng 01 Khon mc CPNVLTT CPNCTT CPSXC Cng Cpsx g1 199.115 30.429,59 41.527,45 271.072 Cpsx g2 36.356 41.935 78.291 Cpsx g3 38.906 50.156 89.063 Tng Z 199.115 105.691,59 133.618,5 438.426 Zv 2.654,86 1.409,22 1.763,52 5.827,60

BI 29: (SLIDE). DN A trong thng 01/2006 c ti liu v CPSX-spN nh sau (n v tnh: ng)Pht sinh G 1 2 3 NVLTT 240.000 NCTT 28.200 30.960 34.800 SXC 56.400 51.600 52.200 SP hon thnh 108 96 78 Sn phm d dang S % lng 12 45 12 50 18 40

nh gi SPDDCK theo phng php LHTT Yu cu: 1. Tnh ZSPHT theo phng n c tnh gi BTP 2. Tnh ZSPHT theo phng n khng c TK 154(I) tnh gi BTP SD: 0 BI LM: a. Theo phng n c tnh Z BTP 621)240.000 Giai on 1: nh gi spdd cui k G1 296.571(154II) 622) 28.200 627) -Trang 55- 5.640 324.600 SD: 28.029 296.571

DC (VLTT)= DC (NCTT)= DC (SXC)= DC =28.209

* 12 = 24.000 * 12*45% = 1.343 * 15*45% =2.686

Tng ZBTP1 = 0 + 324.600 28.029 = 296.571 Gi thnh n v BTP1 = 296.571/108 = 2.746,02 Phiu tnh gi thnh sn phm Loi sp: BTP1 Thng 01(vt: ng)Khon mc CPNVLTT CPNCTT CPSXC Cng D CPP/STK 240.000 28.200 56.400 324.600 Dc 24.000 1.343 2.686 28.029 Tng ZBTP1 216.000 26.857 53.714 296.571 Zv 2.000 248,67 497,35 2.746,02 Chuyn g2 216.000 26.857 53.714 296.571

Giai on 2: nh gi spdd cui k G2 DC (VLTT)= * 12 = 24.000 TK 154(II) DC (NCTT)= * 12+ = 4.805 *12*50% SD: 0 1541)296.571 622) 30.960 627) -Trang 56- 51.600 379.131 SD: 37.809 341.322 341.322(154II)

DC (SXC)= = 9.004 Tng DC = 37.809

*12+

*12*50%

Tng ZBTP2 = 296.571+30.960+51.600-37.809 = 341.322 Gi thnh n v BTP2 = 341.322/96 = 3.555,43 Phiu tnh gi thnh sn phm Loi sp: BTP2 Thng 01Khon mc CPNVLTT CPNCTT CPSXC Cng D CPP/STK BTP1 216.000 26.857 53.714 296.571 G2 30.960 51.600 82.560 BTP1 24.000 2.984 5.968 32.952 Dc G2 1.821 3.036 4.857 BTP H2 Tng Z 192.000 53.012 96.310 341.322 Zv 2.000 522,208 1.003,22 9 3.555,43 Chuyn G3 192.000 53.012 96.310 341.322

Giai on 3. nh gi spdd cui k DC (VLTT)= DC (NCTT)= DC (SXC)= *18 = 36.000 * 18+ * 18+ *18*40% =12.880 *18*40% = 22.469

Tng DC = 36.000+12.880+22.469=71.349 Tng Z = 341.322+34.800+52.200-71.349=356.973 Gi thnh n v = 356.973/78=4.576/sp Phiu tnh gi thnh sn phm Loi sp: TP H Thng 01K/mc D CPP/STK Dc -Trang 57TP

BTP2 CPNVLTT CPNCTT CPSXC Cng 192.000 53.012 96.310 341.322

Trong k 34.800 52.200 87.000

BTP2 36.000 9.939,75 18.058,125 63.997,875

Trong k 2.940,25 4.410,875 7.351,125

Tng Z 156.000 74.932 126.041 356.973

Zv 2.000 960,67 1.615,33 4.756

b. Theo phng n c tnh gi BTP Chi ph sx giai on 1 trong 78 spht (VLTT)= (NCTT)= (SXC)= * 78 = 156.000 (SD:84.000 ) *78 = 19.369,83 (SD: 8.803,175)

* 78 = 38.793,65 (SD: 17.606,35)

Tng cpsx g1 trong 78 spht = 214.190,5 (SD:110.409,5) Chi ph sx giai on 2 trong 78 spht (VLTT)= 0 (NCTT)= (SXC)= * 78 = 23.675,29(SD:7.284,706) * 78 = 39.764,71(SD: 12.235,29)

Tng cpsx g2 trong 78 spht = 63.440 (SD: 19.520) Chi ph sx giai on 3 trong 78 spht (VLTT)= 0 (NCTT)= (SXC)= *75 =37.992,96 (SD:3.507,042) *78 = 48.807,02(SD:4.692,982)

Tng cpsx g3trong 78 spht =86.779,98 (SD:8.200,025) Phiu tnh Z sn phm-Trang 58-

Loi sp: spH Thng 01 Khon mc CPNVLTT CPNCTT CPSXC Cng Cpsx g1 156.000 19.369,83 38.793,65 214.190,5 Cpsx g2 23.675,29 39.764,71 63.440 Cpsx g3 37.992,96 48.807,02 86.779,98 Tng Z 156.000 81.038,08 127.365,4 364.403,5 Zv 2.000 1.038,95 1.632,889 4.756

BI 30: (SLIDE). DN A trong thng 01/2006 c ti liu v CPSX-spH nh sau (n v tnh: ng)Pht sinh G 1 2 3 NVLTT 377.000 NCTT 44.298 48.633 54.665 SXC 88.595 81.055 81.998 SP hon thnh 170 151 123 Sn phm d dang S % lng 24 45 24 60 27 40

nh gi SPDDCK theo phng php LHTT Yu cu: 1. Tnh ZSPHT theo phng n c tnh gi BTP 2. Tnh ZSPHT theo phng n khng c tnh gi BTP BI LM: a. Theo phng n c tnh Z BTP TK 154(I) Giai on 1: nh gi spdd cui k G1 DC (VLTT)= DC (NCTT)= 2.646 DC (SXC)= =5.292 DC =54.577 Tng ZBTP1 = 0+509.893-54.577=455.316 Gi thnh n v BTP1 = 455.316/170=2.678,33-Trang 59-

* 24 = 46.639 * 24*45% =

SD: 0 621)377.000 622) 44.298 627) 88.595 455.316(154II)

* 24*45%

509.893 SD: 54.577

455.316

Phiu tnh gi thnh sn phm Loi sp: BTP1 Thng 01(vt: ng)Khon mc CPNVLTT CPNCTT CPSXC Cng D CPP/STK 377.000 44.298 88.595 509.893 Dc 46.639 2.646 5.292 54.577 Tng ZBTP1 330.361 41.652 83.303 455.316 Zv 1.943,3 245,01 490,02 2.678,33 Chuyn g2 330.361 41.652 83.303 455.316

Giai on 2: nh gi spdd cui k G2 DC (VLTT)= DC (NCTT)= * 24 = 45.307 *24+ *24*60% TK 154(II) SD: 0 1541)455.316 *24*60% 622) 48.633 627) 81.055 585.004 SD: 73.734,53 511.269,47 511.269,47(154II)

= 5.712,27+4.234,07 = 9.946,34 DC (SXC)= *24+

= 11.424,41+7.056,78 = 18.481,19 Tng DC = 73.734,53 Tng ZBTP2 = 455.316+48.633+81.055-73.734,53 = 511.269,47 Gi thnh n v BTP2 = 511.269,47/151 = 3.385,89

Phiu tnh gi thnh sn phm Loi sp: BTP2 Thng 01Khon mc CPNVLT T CPNCTT CPSXC D

CPP/STK BTP1 330.36 1 41.652 83.303 G2 48.633 81.055 BTP1 45.307 5.712,27 11.424,4

Dc G2 4.234,07 7.056,78 -Trang 60-

BTP H2 Tng Z 285.054 80.338,66 145.876,8 Zv 1.887,7 7 532,04 966,08

Chuyn G3 285.054 80.338,66 145.876,8

-

1 Cng 455.31 6 129.68 8 62.443,6 8 11.290,8 5

1 511.269,4 7 3.385,8 9

1 511.269,4 7

Giai on 3. nh gi spdd cui k DC (VLTT)= DC (NCTT)= DC (SXC)= Tng DC = 103.059,6 Tng Z = 511.269,47+54.665+81.998-103.059,6=544.872,87 Gi thnh n v = 4.429,86 Phiu tnh gi thnh sn phm Loi sp: TP H Thng 01K/mc CPNVLT T CPNCTT CPSXC Cng D CPP/STK BTP2 285.054 80.338,66 145.876,81 511.269,47 Trong k 54.665 81.998 136.663 BTP2 51.309,72 14.460,96 26.257,83 92.028,51 Dc Trong k 4.412,41 6.618,67 11.031,09 Tng Z 233.744,28 116.130,28 194.998,31 544.872,87 TP Zv 1.900,36 944,15 1.585,35 4.429,86

*27 = 51.309,75 * 27+ *27+ *27*40% =18.873,38 *27*40% = 32.876,5

-

b. Theo phng n c tnh gi BTP Chi ph sx giai on 1 trong 123 spht (VLTT)= (NCTT)= (SXC)= * 123= 234.196,97(SD: 142.803,03 ) *123 = 29.484,06 (SD:14.813,94)

* 123 = 58.967,45 (SD: 29.627,55)-Trang 61-

Tng cpsx g1 trong 123 spht = 322.648,48(SD:187.244,52) Chi ph sx giai on 2 trong 123 spht (VLTT)= 0 (NCTT)= (SXC)= *123 = 36.386(SD:12.247) *123 = 60.643,34(SD: 20.411,66)

Tng cpsx g2 trong 123 spht = 97.029,34 (SD: 32.658,66) Chi ph sx giai on 3 trong 123 spht (VLTT)= 0 (NCTT)= (SXC)= *123 =50.252,58 (SD:4.412,42) *123 = 75.379,33(SD:6.681,67)

Tng cpsx g3trong 123 spht =125.631,91 (SD:11.094,09) Phiu tnh Z sn phm Loi sp: spH;Thng 01 Khon mc CPNVLTT CPNCTT CPSXC Cng Cpsx g1 234.196,97 29.484,06 58.967,45 322.648,48 Cpsx g2 36.386 60.643,34 97.029,34 Cpsx g3 50.252,58 75.379,33 125.631,91 Tng Z 234.196,97 116.122,64 194.990,12 545.309,73 Zv 1.904,04 944,08 1.585,28 4.429,86

BI 31: (SLIDE). Ti mt px thc hin 02 H A & B - Chi ph SXDDK: H A: 500.000, H B: 250.000 - Chi ph sn xut pht sinh c xc nh: CPNVLTT A: 3.750.000, B: 2.700.000 CPNCTT A: 1.200.000, B: 900.000 CPSXC (A + B): 1.935.000 H H hon thnh v bn giao cho khch hng, gi cha thu l 5.000.000, thu sut thu gi tr gia tng 10%, kh/hng thanh ton ton b bng TGNH. H-Trang 62-

B vn cn ang trong qu trnh sn xut. Chi ph sn xut phn b cho tng H theo t l vi CPNVLTT Yu cu: Tnh ZH A BI LM: Chi ph sn xut chung phn b H A = 1.125.000 Chi ph sn xut chung phn b H B = 810.000 Tng gi thnh H A = 750.000 + 3.750.000 + 1.200.000 +1.125.000 = 6.825.000 BI 32: (SLIDE). DNXL A trong thng 11/2006 tp hp chi ph s dng my thi cng thc t l 55.000.000. Tnh hnh s dng MTC trong thng nh sau: - My trn b tng thc hin 45ca, phc v cho hng mc cng trnh A: 25ca, B: 20ca - My i hot ng 30ca phc v cho HMCT A: 20ca, B: 10ca Cho bit n gi k hoch 1ca my trn btng l 220.000, 1ca my i l 180.000 Yu cu: Phn b cpsd MTC cho HMCT A v HMCT B trong thng 11/2006 BI LM: H s quy i cho tng loi my + H btng = 220.000/180.000=11/9 + H my i = 180.000/180.000 = 1 S ca my tiu chun + My trn = 45*(11/9) = 55 + My i = 30 * 1 = 30 + n gi mt ca my tiu chun = 55.000.000/85 = 647.058,8235 Chi ph s dng my thi cng thng 11/2006 HMCT A = 647.058,8235*(25*(11/9)+20) = 32.712.418,3 HMCT B = 647.058,8235*(20*(11/9)+10) = 22.287.581,7 BI 33: (SLIDE). Cng ty xy lp A thi cng HMCT X c Zdton: 600.000.000 gm 03 giai on: G1: 300triu, G2: 200tr, G3: 100tr. - Chi ph d dang ngy 31/01 khi thi cng G1: 270,2tr-Trang 63-

* 3.750.000 =

* 2.700.000 =

Trong thng 02 tip tc thi cng G1 v bt u thi cng G2, G3. Tng cp thc t p/s trong thng 10 l 245tr - Cui thng 10, G1 hon thnh bn giao cho ngi thu, G2 hon thnh 60%.G3 hon thnh 50% Yu cu: Xc nh CPXLDDCK v tnh gi thnh thc t khi lng xy lp hon thnh bn giao trong k-

BI LM: Chi ph sxddck =186.348.936 Z thc t G1 hon thnh = 270.200.000 + 245.000.000 186.348.936 = 328.851.064

*170.000.000 =

BI 34: (SLIDE). Ti cng ty xy lp K thi cng cng trnh nh gm 03 hng mc theo 03 thit k khc nhau. H s so snh chi ph theo d ton ca tng hng mc cng trnh c xc nh nh sau: - HMCT 301: 1,3 - HMCT 302: 1,5 - HMCT 303: 1,4 Tng ZTT tnh c cng trnh ny l: 1.986.000.000 Yu cu: Xc nh gi thnh thc t ca tng hng mc cng trnh BI LM: Gi thnh thc t ca hng mc cng trnh theo h s = 472.857.142,9 HMCT 301 = 1,3* 472.857.142,9 = 614.714.285,7 HMCT 302 = 1,5* 472.857.142,9 = 709.285.714,4 HMCT 303 = 1,4* 472.857.142,9 = 662.000.000,1 BI 35: (SLIDE). DN A trong thng 01/2006 c ti liu v CPSX-spH nh sau (n v tnh: ng)Pht sinh G 1 2 3 NVLTT 320.000 NCTT 32.500 28.500 30.500 SXC 52.500 46.300 47.500 SP hon thnh 80 75 70 Sn phm d dang S % lng 12 40 13 60 14 50

nh gi SPDDCK theo phng php LHTT Yu cu:-Trang 64-

1. Tnh ZSPHT theo phng n c tnh gi BTP 2. Tnh ZSPHT theo phng n khng c tnh gi BTP

BI LM: a. Theo phng n c tnh Z BTP Giai on 1: nh gi spdd cui k G1 DC (VLTT)= 41.799,13 DC (NCTT)= =1.839,62 DC (SXC)= =2.971,7 DC =46.550,45 * 12*40% * 12*0,4 * 12 =

TK 154(I) SD: 0 621)320.000 622) 32.500 627) 52.500 405.000 SD: 46.550,45 358.449,55 358.449,55(154II)

Tng ZBTP1 = 0+405.000-46.550,45=358.449,55 Gi thnh n v BTP1 = 358.449,55/80=4.480,62 Phiu tnh gi thnh sn phm Loi sp: BTP1; Thng 01(vt: ng)Khon mc CPNVLTT CPNCTT CPSXC Cng D CPP/STK 320.000 32.500 52.500 405.000 Dc 41.379,13 1.839,62 2.971,7 46.550,45 Tng ZBTP1 278.620,87 30.660,38 49.528,3 358.449,55 Zv 3.482,76 383,25 619,103 4.480,65 Chuyn g2 278.620,87 30.660,38 49.528,3 358.449,55

Giai on 2: nh gi spdd cui k G2 DC (VLTT)= DC (NCTT)= DC (SXC)= * 13 =41.159,90 * 13+ *13+ *13*60% = 7.214,15 *13*60% = 11.948,27-Trang 65-

Tng DC = 60.332,32 Tng ZBTP2 = 358.449,55+28.500+46.300-60.322,32 = 372.927,23 Gi thnh n v BTP2 = 372.927,32/75=4.972,36 Phiu tnh gi thnh sn phm Loi sp: BTP2 Thng 01Khon mc CPNVLT T CPNCTT CPSXC Cng D

CPP/STK BTP1 278.620,8 7 30.660,38 49.528,3 358.449,5 5 G2 28.50 0 46.30 0 74.80 0 BTP1

Dc G2 2.648,7 8 4.361,5 9 7.046,3 7

BTP H2 Tng Z 237.460,9 7 51.946,23 84.150,03 372.927,2 3 Zv 3.166,1 5 692,62 1.122 4.972,3 6

Chuyn G3 237.460,97 51.946,23 84.150,03 372.927,2 3

-

41.159,9 0 4.529,37 7.316,68 53.005,9 5

Giai on 3. nh gi spdd cui k DC (VLTT)= DC (NCTT)= DC (SXC)= *14 = 39.576,83 * 14+ * 14+ *14*50% =11.430,425 *14*50% = 18.343,185

Tng DC = 69.350,44 Tng Z = 381.576,79 Gi thnh n v = 5.451,097 Phiu tnh gi thnh sn phm Loi sp: TP H Thng 01K/mc D CPP/STK BTP2 Trong k BTP2 -Trang 66Dc Trong k Tng Z TP Zv

CPNVLTT CPNCTT CPSXC Cng

-

237.460,97 51.946,23 84.150,03 372.927,23

30.500 47.500 78.000

39.576,83 8.657,705 14.025,005 62.259,54

2.772,72 4.318,18 7.090,9

197.884,14 71.015,805 113.306,845 381.576,79

2.826,92 1.014,51 1.618,67 5.451,097

b. Theo phng n khng c tnh gi BTP

Chi ph sx giai on 1 trong 70spht (VLTT)= (NCTT)= (SXC)= * 70 = 205.504,59 (SD:114.495,41 ) *70 = 22.347,74 (SD: 10.152,26)

* 70 = 36.100,196 (SD:16.399,804)

Tng cpsx g1 trong 70 spht = 263.952,526 (SD:141.047,474) Chi ph sx giai on 2 trong 70 spht (VLTT)= 0 (NCTT)= (SXC)= * 70 = 21.732,026(SD:6.767,974) * 70 = 35.305,01(SD: 10.994,99)

Tng cpsx g2 trong 70 spht = 57.037,036 (SD: 17.762,964) Chi ph sx giai on 3 trong 70 spht (VLTT)= 0 (NCTT)= (SXC)= *70 =27.727,27 (SD:2.772,73) *70 = 43.181,81(SD:4.318,19)

Tng cpsx g3trong 70 spht =70.909,08 (SD:7.090,92) Phiu tnh Z sn phm Loi sp: spH-Trang 67-

Thng 01 Khon mc CPNVLTT CPNCTT CPSXC Cng Cpsx g1 205.504,59 22.347,74 36.100,196 263.952,526 Cpsx g2 21.732,026 35.305,01 57.037,036 Cpsx g3 27.727,27 43.181,81 70.909,08 Tng Z 205.504,59 71.807,036 114.587,016 391.898,642 Zv 2.935,78 1.025,81 1.636,96 5.598,55

BI 36: (SLIDE). Spddk: 200sp, mc hon thnh 50% Trong k a vo sn xut 3.000sp, hon thnh 2.400sp, 600spdd hon thnh 60% S lng SPDDK hon thnh trong k Yu cu: Xc nh s lng sn phm hon thnh tng ng theo phng php i vi chi ph pht sinh t u quy trnh sn xut, t l hon thnh 100%. BI LM: + S lng sn phm hon thnh tng ng (cpcb) = (2.400 + 200)+600*60% = 2.960sp + S lng sn phm hon thnh tng ng (nvl)=2.600+600 = 3.200sp BI 37: (SLIDE). Spddk: 300sp, mc hon thnh 70% Trong k a vo sn xut 2.800sp, hon thnh 2.050sp, 750spdd hon thnh 50% S lng SPDDK hon thnh trong k Yu cu: Xc nh s lng sn phm hon thnh tng ng theo phng php i vi chi ph pht sinh theo mc sn xut, theo t l hon thnh ca SPDDCK BI LM: Ch tiu NVLTT NCTT SXC 1. Sphtt ca spddk S lng T l thc hin k ny 1. Slsp a vo sx v hth trong k ny 2. Sphtt ca spddck 0 200 0% 2.300 500-Trang 68-

100 200 2.300 300

100 200 2.300 300

S lng T l thc hin 3. Sphtt

500 100% 2.800

500 60% 2.700

500 60% 2.700

BI 38: Cng ty AB c quy trnh cng ngh sn xut phc tp to ra nhm sn phm A v nhm sn phm B. Theo ti liu v nhm sn phm A nh sau:1. 2. 3. 4. 5. 6. h tiu Chi ph sn xut d dang u k Chi ph nguyn vt liu trc tip Nhn cng trc tip Sn xut chung Chi ph sn xut pht sinh trong k Chi ph nguyn vt liu trc tip Nhn cng trc tip Sn xut chung Chi ph sn xut d dang cui k Chi ph nguyn vt liu trc tip Nhn cng trc tip Sn xut chung Sn phm hon thnh Sn phm d dang cui k S lng T l Gi thnh nh mc Chi ph nguyn vt liu trc tip Nhn cng trc tip Sn xut chung Nhm sn phm A 936.000 940.000 650.000 3.304.000 3.836.800 2.620.000 940.000 945.000 660.000 1.000 A1 430 A1 70% 1.000 952 1.000 1.000 A2 420 A2 80% 1.200 1.785 800

Yu cu: Tnh v lp phiu tnh gi thnh theo phng php t l BI LM: Khon mc Chi ph NVLTT Chi ph NCTT Chi ph SXC Chi ph SXDDK Chi ph SXPSTK CPSXDDCK GGT Tng GTTT Tng GTKH T l TGT 3.300.000 2.200.000 1,5 3.831.800 2.737.000 1,4-Trang 69-

Tng cng 2.526.000 9.760.800 2.545.000

936.000 3.304.000 940.000

940.000 3.836.800 945.000

650.000 2.620.000 660.000

2.610.000 1.800.000 1,45

9.741.800 6.737.000

Sp A1 GTv Tng Z Sp A2 Z n v Tng Z 1.800 1.800.000 2.499 2.499.000 1.160 1.160.000 5.459 5.459.000 1.500 1.500.00 1.332 1.332.800 1.450 1.450.000 4.283 4.282.800

BI 39: Cng ty ABC np thu gi tr gia tng theo phng php khu tr c mt b phn phc v chuyn sn xut cng c cung ng cho cc b phn chc nng. Theo ti liu thng 12/2009 nh sau: I. Trch s d u thng 12/2009 ca b phn phc v: TK 154: 2.000.000 (Chi ph vt liu trc tip sn xut cng c) TK 142: 1.000.000 (Chi ph sa cha ln TSC b phn phc v) II. Cc nghip v kinh t pht sinh trong thng 12/2009 1. Xut nguyn vt liu dng trc tip BPSX vi gi thc t xut 20.000.000 2. Xut nguyn vt liu ph t kho: - Dng sn xut cng c: 1.500.000 - Dng cho my mc thit b sn xut: 800.000 - Dng cho cng vic hnh chnh xng 200.000 3. Tin lng phi tr trong k - Cng nhn sn xut cng c: 4.000.000 - Nhn vin phc v, qun l sn xut: 1.000.000 4. Trch BHXH, BHYT, BHTN, KPC tnh vo chi ph 22% 5. Khu hao my mc thit b sn xut 3.000.000, khu hao TSC khc b phn phc v sn xut 1.000.000 6. Chi np bo him ti sn b phn phc v trong k 500.000 7. Tin in, nc phi thanh ton trong k vi tng gi thanh ton l 770.000, trong thu gi tr gia tng 10% 8. Chi ph sa cha thng xuyn MMTB vi tng gi thanh ton 880.000, trong thu gi tr gia tng 10% III. Bo co ca b phn phc v: 1. S lng cng c nhp kho 30 cng c 2. S lng cng c chuyn PXSX 20 cng c 3. S lng cng c chuyn trc tip b phn qun l doanh nghip 5 cng c 4. S lng cng c bn ra ngoi 10 cng c-Trang 70-

5. S lng cng c ch bin d dang 5 cng c Yu cu: Tnh ton, thuyt minh, phn nh trn ti khon chi tit v lp phiu tnh gi thnh sn phm. Cho bit, mc sn xut trong k cao hn mc sn xut bnh thng BI LM: (vt: 1.000) N TK621 21.500 N TK627 9.220 C TK152 C TK152 20.000 1.500 C TK152 800 C TK152 200 C TK3341.000 C TK338 220 C TK214 4.000 C TK111 500 C TK331 1.500 C TK142 1.000

N TK622 4.880 C TK334 4.000 C TK338 Kt chun N TK154 35.600 C TK621 C TK622 C TK627 21.500 4.880 9.220 *5=5.371,43 880

Chi ph sn xut d dang cui k =

Tng gi thnh CCDC = 2.000 + 35.600 5.371,43 = 32.228,57 Z n v = 32.228,57/30 = 1.074,29 BI 40: Cng ty ABC np thu gi tr gia tng theo phng php khu tr, t chc sn xut gm 02 b phn phc v l b phn sa cha v b phn vn ti, mt phn xng sn xut sn phm chnh A, mt phn xng sn xut sn phm chnh B. Theo ti liu ca cng ty thng 12/2009 nh sau: I. S d u thng 12/2009: TK 154 (Sa cha): 00 TK 154 (Vn ti): 00 II. Bng k chi ph trong k t cc chng t gc: (vt: 1.000)1.BP sa cha TK 111 TK 152 TK 153 (2ln) -Trang 71-

TK 214 -

TK 331 -

Tk 334 -

+ Sn xut + Phc v, qun l 2.BP vn ti + Sn xut + Phc v, qun l

340 230

4.000 3.000 1.600

1.600 1.200

5.000 6.000

200 300

2.000 1.000 2.500 1.000

III. Ti liu khc: 1. Trch BHXH, BHYT, BHTN, KPC tnh vo chi ph 22% 2. Gi thnh k hoch ca - B phn sa cha 8.000/h - B phn vn ti 750/tn-km IV.Bo co ca cc b phn: 1. B phn sa cha: - Sa cha MMTB ca BPSC 50h - Sa cha MMTB ca b phn vn ti 500h - Sa cha MMTB PXSX sn phm A 700h - Sa cha MMTB PXSX sn phm A 550h 2. B phn vn ti: - Vn chuyn vt t cho b phn sa cha 500 tn - Vn chuyn vt t dng b phn vn ti 200 tn - Vn chuyn thnh phm nhp kho cho phn xng sn xut spA l 10.000 tn - Vn chuyn thnh phm nhp kho cho phn xng sn xut spB l 19.500 tn Yu cu: 1. Phn nh tnh hnh chi ph sn xut gi thnh sn phm hot ng phc v trn ti khon chi tit trong trng hp tnh, phn b chi ph sn xut sn phm ca cc b phn phc v cung ng ln nhau theo chi ph k hoch 2. Phn nh tnh hnh chi ph sn xut, gi thnh sn phm hot ng phc v trn ti khon chi tit trong trng hp tnh, phn b chi ph sn xut sn phm ca cc b phn cung ng ln nhau theo chi ph ban u 3. Phn nh tnh hnh chi ph sn xut, gi thnh sn phm hot ng phc v trn ti khon chi tit trong trng hp tnh, phn b chi ph sn xut sn phm ca cc b phn cung ng ln nhau theo phng php i s 4. Phn nh tnh hnh chi ph sn xut, gi thnh sn phm hot ng phc v trn ti khon chi tit trong trng hp tnh, phn b chi ph sn xut sn phm ca cc b phn cung ng ln nhau theo phng php trc tip 5. Phn nh tnh hnh chi ph sn xut, gi thnh sn phm hot ng phc v trn ti khon chi tit trong trng hp tnh, phn b chi ph sn xut sn phm ca cc b phn Cung ng ln nhau theo phng php bc thang Cho bit: mc sn xut trong k cao hn mc bnh thng BI LM:-Trang 72-

TK622 (SC) 334)2.000.000 338)440.000 2.440.000(154SC)

2.440.000 Sd:0

2.440.000

Phn b chi ph sn xut sn phm ca cc b phn phc v cung ng ln nhau theo chi ph k hoch1.

TK154 (SC) Sd: 00 621SC)4.000.000 622SC)2.440.000 627SC)7.560.000 154VT)375.000 154VT)4.000.000 627A)5.810.000 627B)4.565.000

14.375.000 SD:00

14.375.000

TK622 (VT) 334)2.500.000 338)550.000 3.050.000(154VT)

3.000.000

3.000.000

TK154 (VT) 621VT)3.000.00 0 622VT)3.050.00 0 627VT)9.950.00 0 154SC)4.000.000 154SC)375.000 627A)6.652.542 627B)12.972.458

20.000.000 Sd: 00

20.000.000

-Trang 73-

TK621 (SC) 152)4.000.000

4.000.000 Sd:0

4.000.000

TK627 (SC) 334)1.000.000 338)220.000 214)5.000.000 154SC)7.560.000

2. Phn b chi ph sn xut sn phm ca cc b phn cung ng ln nhau theo chi ph ban u Tng hp CPSX v tnh gi thnh b phn sa cha Tnh v phn b CP cho b phn sa cha phn b ln nhau theo chi ph ban u n gi ban u 1h cng sa cha = 8.000/h n gi ban u 1tn/km = 533/tn-km Chi ph nhn t b phn vn ti: 500tn x 533/tn = 266.500 - Chi ph chuyn cho b phn vn ti: 500h x 8.000/h = 4.000.00 - Tng gi thnh thc t cn phn b 0+14.000.000+266.500-4.000.000 = 10.266.500-

111)340.000 142)800.000

7.560.000

7.560.000

TK621 (VT)

-

152)3.000.000

3.000.000(154VT)

3.000.000

3.000.000

TK627 (VT) 142)600.000 334) 1.000.000 338)220.000 214)6.000.000 111)230.000 142)600.000 152)1.600.000 154VT)9.950.000

-

Z thc t cn phn b 1h cng 10.266.500 / (1.800-50-500) = 8.213/ h Phn b cho cc b phn chc nng

-

-Trang 74-

9.950.000

9.950.000

+ SCMMTB spA: 700h x 8.213 = 5.749.100 + SCMMTB spB: 550h x 8.213 = 4.517.400 Tng hp chi ph v tnh gi thnh b phn vn ti - Tng ZTT cn phn b 0+16.000.000+4.000.000-266.500 = 19.733.500 Gi thnh thc t cn phn b cho 1tn-Km 19.733.500/(30.200 -200 -500) = 669/tn-km Phn b cho b phn chc nng + Vn chuyn spA: 10.000 x 669 = 6.690.000 + Vn chuyn spB = 19.500 x 669 = 13.043.500 3. Phn b chi ph sn xut sn phm ca cc b phn cung ng ln nhau theo phng php i s Tnh gi thnh thc t sn phm ca cc b phn + Gi X l gi thnh thc t 1h; Y l gi thnh 1tn-Km Ta c h ptrnh

Phn b chi ph b phn sa cha + Nhn chuyn n: 50 x 670 = 335.00 + Chuyn i: 500 x 8.191 = 4.095.500 + SCMMTB spA: 700h x 8.191 = 5.733.700 + SCMMTB spB: 550h x 8.191 = 4.505.800 Phn b chi ph b phn vn ti: + Nhn chuyn n: 500 x 8.191 = 4.095.000 + Chuyn i: 50 x 670 = 335.000 + SCMMTB spA = 670 x 10.000 = 6.700.00 + SCMMTB spB = 670 x 19.500 = 13.065.000-Trang 75-

4. Phn b chi ph sn xut sn phm ca cc b phn cung ng ln

nhau theo phng php trc tip - Phn b chi ph BPSC phng php trc tip - n gi phn b (0+14.000.000)/(700+550) = 11.200/h - Phn b + SCMMTB spA: 700h x 11.200/h = 7.840.000 + SCMMTB spB: 550h x 11.200/h = 6.160.000 Phn b chi ph b phn vn ti pp trc tip - n gi phn b (0+16.000.000)/(10.000+19.500) = 542/tn-km Phn b Vn chuyn spA: 10.000 x 669 = 6.690.000 - Vn chuyn spB: 19.500 x 542 = 10.580.000 5. Phn b chi ph sn xut sn phm ca cc b phn cung ng ln nhau theo phng php bc thang - Tng hp v phn b cpsx b phn vn ti Tng hp cpsx + CPNVLTT: 3.000.000-

+CPNCTT: 2.975.000 + CPSXC hp l: 10.025.000 Phn b chi ph b phn vn ti n gi phn b (0+16.000.000)/(30.200-200) = 533/tn-km Phn b B phn sa cha: 500 x 533 = 266.500 Vn chuyn spA: 10.000 x 533 = 5.330.00 Vn chuyn spB: 19.500 x 533 = 10.403.500 - Tng hp v phn b chi ph b phn sa cha Tng hp cpsx + CPNVLTT: 4.000.000 + CPNCTT: 2.380.000 + CPSXC hp l: 7.620.000-Trang 76-

Phn b chi ph b phn sa cha n gi phn b: (0+14.000.000+266.500)/(1.800-50-500) = 1.413/h Phn b SCMMTB spA: 700h x 1.413 = 7.989.100 SCMMTB spB: 550h x 1.413 = 6.277.400 BI 41: Cng ty AC k ton hng tn kho theo phng php k khai thng xuyn, np thu gi tr gia tng theo phng php khu tr v ti liu tnh hnh sn xut sn phm A trong thng 12/2009 nh sau: I. S d ngy 01/12/2009: - Ti khon 154 (Nguyn vt liu chnh): 2.400.000 - Ti khon 142 ( Cng c phn b 02 ln xut thng 11/2009): 400.000 II. Tng hp chi ph pht sinh trong thng 12/2009: 1. Tng hp phiu xut kho vt t cho xng sn xut: - Nguyn vt liu chnh dng sn xut sn phm: 50.000.000 - Nguyn vt liu ph dng sn xut sn phm: 2.000.000 - Nhin liu dng cho my mc thit b: 624.000 - Ph tng thay th dng sa cha my mc thit b: 200.000 2. Tng hp tin lng phi tr ca xng sn xut - Lng cng nhn sn xut sn phm 5.000.000, trong phn lng thu ngoi thanh ton tin mt 1.000.000 - Lng th bo tr: 1.000.000 - Lng ca b phn phc v sn xut: 600.000 3. Tng hp cc khon trch KPC, BHXH, BHYT, BHTN tnh vo chi ph ca - Cng nhn sn xut sn phm: 760.000 - Th bo tr my sn xut: 190.000 - Nhn vin phc v sn xut: 114.000 4. Tng hp cc khon chi ph cha thanh ton: - in nc dng xng sn xut vi tng gi thanh ton 330.000, trong VAT 10% - Sa cha thng xuyn TSC vi tng gi thanh ton 165.000, trong thu gi tr gia tng 10% 5. Tng hp cc chi ph thanh ton bng tin mt: - Mua nguyn vt liu chnh a vo sn xut sn phm vi gi mua cha thu 20.000.000, VAT 2.000.000, chi ph VCBD 104.000 - Mua cc vt dng dng ti xng vi gi mua cha thu 100.000 6. Khu hao ti sn c nh ti xng sn xut 1.000.000 III. Bo co ngy 31/12/2009:-Trang 77-

1. Hon thnh nhp kho 100 spA, ang ch bin d dang cui k 6 spA 2. Ph liu thu hi t NVL chnh nhp kho theo gi vn c tnh l 300.000 3. Ph liu thu hi t cng c nhp kho vi gi vn c tnh 24.000 Yu cu: Tnh ton, phn nh trn ti khon chi tit v lp phiu tnh gi thnh. Cho bit trong k cng sut hot ng cao hn mc bnh thng BI LM: nh khon cc nghip v kinh t pht sinh trong k (vt: 1.000) (1) N TK621 52.000 C TK152 52.000 N TK627 824 824

C TK152

(2) N TK622 5.760 C TK334 5.000 C TK338 760

(3) N TK627 1.904 C TK334 1.600 C TK338 (4) N TK627 N TK133 450 45 495 304

C TK331 (5) N TK621 N TK133 20.104 2.000

C TK111 N TK627 100

22.104

C TK111 N TK627 1.000

100

C TK214 N Tk152 300

1.000

C TK154 Kt chuyn:

300-Trang 78-

N TK154

82.518 72.104 5.760 4.654

C TK621 C TK622 C TK627

Chi ph sn xut d dang cui k =

* 6 = 4.104

Tng gi thnh = 2.400 + 82.158 4.104 300 = 80.514 Zv = 865,14 BI 42: Cng ty AC np thu gi tr gia tng theo phng php khu tr. t chc sn xut gm mt phn xng sn xut sn phm chc nng l sn phm A. Trong thng 12/2009 c cc ti liu nh sau: I. S d ngy 01/12/2009 ca mt s ti khon nh sau: TK 154: 10.000.000 (Chi ph nguyn vt liu trc tip) TK 242: 5.000.000 (Chi ph SCL TSC xng sn xut) II. Tng hp tnh hnh chi ph sn xut thng 12/2009 nh sau: 1. Nguyn vt liu xut t kho: - Nguyn vt liu chnh dng sn xut sn phm: 90.000.000 - Nguyn vt liu ph dng sn xut sn phm: 10.000.000 2. Nguyn vt liu mua ngoi thanh ton bng tin vi ha n cha thu l 8.000.000 (8.000/lt x 1000 lt), chi ph vn chuyn 200.000, thu gi tr gia tng 820.000. Trong , dng sn xut sn phm 120lt, dng my mc thit b 700lt, dng qun l sn xut 180lt 3. Cng c s dng 02 thng xut t kho dng sn xut 1.400.000 4. Tin lng phi tr trong k ca: - Cng nhn sn xut trong danh sch: 5.000.000 - Cng nhn sn xut thu ngoi thanh ton bng tin: 600.000 - Cng nhn bo tr my mc, thit b: 1.000.000 - Nhn vin qun l sn xut: 1.000.000 5. Tng hp cc khon trch BHXH, BHYT, BHTN, KPC tnh vo chi ph ca: - Cng nhn sn xut trong danh sch: 950.000 - Cng nhn bo tr my mc, thit b: 190.000 - Nhn vin qun l sn xut: 190.000 6. Khu hao TSC trong thng 12/2009 l 6.400.000 7. Chi ph khc cha thanh ton tin-Trang 79-

- Tin in nc vi tng gi thanh ton 2.750.000, trong VAT 10% - Tin thu ngoi sa cha thng xuyn TSC cho xng sn xut vi tng gi thanh ton 1.100.000, trong VAT 10% III. Bo co tng hp ti xng sn xut: 1. Hon thnh nhp kho 480 sn phm, 12 sn phm d dang cui k, sn phm hng khng sa cha c 8sn phm 2. Vt liu chnh tha ti xng cui thng 11/2009 l 2.000.000 v ngy 31/12/2009 l 2.084.000 3. Tin in thu hi t mt t hp bn ngoi bng tin mt l 1.551.000, trong VAT 10% 4. S sp hng quyt nh t sn xut bi thng 60%, tnh vo chi ph hot ng bt thng 40% theo gi tr vt t trc tip sn xut Yu cu: Tnh ton, thuyt minh v phn nh trn ti khon chi tit v lp phiu tnh gi thnh sn phm. Cho bit, cng ty k ton hng tn kho theo phng php k khai thng xuyn, CP NVLTT pht sinh ton b t u quy trnh sn xut, chi ph SCL TSC phn b tip trong 02 thng. Trong k khng pht sinh chnh lch nh ph do gim cng sut sn xut BI LM: (vt: 1.000) (1) N TK621A 100.000 C TK152C 90.000 C TK152P (2) N TK152P 8.200 N TK133 820 C TK111 N TK621A 984 984 9.020 10.000

C TK111 N TK627A 7.216

C TK111 (3) N TK627 700 C TK142 (4) N TK622A 6.550 C TK334 C Tk338 950

7.216 700 5.000

-Trang 80-

C TK111 (5) N TK627A 2.380 C TK334 C TK338 (6) N TK627A 6.400 C Tk214 6.400 (7) N Tk627A 2.500 N TK133 250 C TK331 N TK627A N TK133 1.000 100

600 2.000 380

2.750

C TK331 u k: N Tk627 2.500 2.500

1.100

C Tk242 N Tk621 2.000

C TK152

2.000

Cui k, vt liu tha ti xng N TK152 2.084 2.084

C TK621 Kt chuyn N TK154

128.736 100.900 6.550 21.286

C TK621 C TK622 C TK627

Chi ph sn phm hng = [(10.000 + 100.900)/(480 + 12 + 8)] x 8 = 1.774,4-Trang 81-

Chi ph sxddck= [(10.000 + 100.900)/(480+12+8)] x 12 = 2.661,6 Tng Z thc t=10.000 + 128.736 -2.661,6 1.774,4 = 134.300 Gi thnh n v = 279.792/sp BI 43: Dn sx K c tnh hnh nh sau: CPSXDD u thng: 2.000.000 Chi ph sn xut pht sinh trong thng: VLC 10tr, VLP 3tr, NCTT 5tr, SXC 8tr Kt qu thu c 85 spht, 15 spdd cui k Yu cu: nh gi spddck theo VLC BI LM: DC (VLC) = = x S lng spdd cui k x 15 = 1.800.000

BI 44. DN B sn xut spA c tnh hnh nh sau: - Chi ph sn xut d dang u thng: 3tr (VLC: 2,1tr, VLP 0,9tr) - Chi ph sn xut pht sinh trong thng: VLC 30,9 tr, VLP 5,7tr, NCTT 21tr, SXC 25,5 tr - Kt qu thu c 270 spht, cn 60spdd vi mc hon thnh 30% Yu cu: nh gi spddck theo CPNVLTT trong 02 trng hp: VLC v VLP b ngay t u qu trnh sn xut VLC b ngay t u, VLP b dn theo quy trnh sn xut BI LM: + TH1: Vt liu chnh v vt liu ph b ngay t u quy trnh sn xut DC (VLTT) = x 60 = 7.200.000

+ TH2 : VLC b ngay t u, VLP b dn theo quy trnh sn xut DC (VLC) = DC (VLP) = x 60 = 6.000.000 x 60x30% =1.350.000

DC (VLTT) = 6.000.000 + 1.350.000 = 7.350.000 BI 45: Theo s liu thu thp t sxsp A v B 1. Chi ph sn xut d dang u k:-Trang 82-

+ Nguyn vt liu chnh (A): 3.998.000, (B): 5.000.000 + Nguyn vt liu ph s dng trc tip (B): 2.000.000 + NCTT (B): 6.000.000, SXC (B): 5.500.000. 2. Chi ph sn xut pht sinh trong k: + Nguyn vt liu chnh (A): 106.000.000, (B): 21.500.000 + Nguyn vt liu ph s dng trc tip (A): 2.000.000, (B): 5.400.000 + NCTT (A): 9.520.000, (B): 18.000.000 + Sn xut chung (A): 8.200.000, (B): 17.000.000 3. Sn phm hon thnh trong k: + 190 spA, t l hon thnh l 30% + 4.800 spB, t l hon thnh l 40% Cho bit chi ph nguyn vt liu chnh pht sinh t u ton b, cc chi ph khc pht sinh theo mc sn xut. Yu cu: a) Xc nh v gii thch phng php nh gi sn phm d dang cui k tng loi sp b) nh gi sn phm A d dang cui k c) nh gi sn phm B d dang cui k BI LM: + Chi ph sn xut d dang cui k = CPNVLTTDDCK + Cp ch bin + CPNVLTTDDCK = CPNVLTT (VLC b ngay t u, VLP b dn theo quy trnh sx) + Chi ph ch bin ddck = ng + S lng SPHTT = S lng SPDD cui k x T l hon thnh Sn phm A:a. DC (VLC) = b. DC (VLP) = c. DC (NCTT) = d. DC (SXC) =

x SLSPHT tng

x 20 = 10.476.000 x 20x30% =61.224,5 x 20x30% =291.428,87 x 20x30% =251.020,41

Chi ph sn xut d dang cui k (spA)= DC (VLC) + DC (VLP) + DC (NCTT) + DC (SXC) = 11.079.673,48 Sn phm B-Trang 83-

e. DC (VLC) = f. DC (VLP) = g. DC (NCTT) = h. DC (SXC) =

x 500 = 2.500.000 x 500*40% = 296.000 x 500*40% = 960.000 x 500*40% = 900.000

DC (VLTT)= 2.500.000 + 296.000 = 2.796.000 Chi ph sn xut d dang cui k (spB) = 4.656.000 BI 46: Cng ty c phn PN t chc 2PX gm 2 b phn phc v l PX in v PX sa cha, tnh thu GTGT theo phng php khu tr, hch ton hng tn kho theo phng php k khai thng xuyn. Theo ti liu v chi ph sn xut ca 2 PX trong thng 1 nh sau: 1. Chi ph sn xut d dang trong k: PXSC 2.200.000 2. Tp hp CPSX trong k nh sau:PX in Chi ph sn xut Gi thc t NVL xut dng Gi thc t CCDC xut dng + Loi phn b 1k + Loi phn b 2k Tin lng phi tr Khu hao TSC Dch v mua ngoi Chi ph khc bng tin Sx sn phm 13.000.000 1.600.000 Phc v ql 2.100.000 2.200.000 3.300.000 2.200.000 12.000.000 1.500.000 2.118.000 PX sa cha Phc v Sx sn phm ql 15.200.000 1.000.000 4.150.000 2.500.000 3.200.000 2.700.000 1.190.000 2.172.000

3. Kt qu sn xut ca ca tng phn xng: - Phn xng in: Thc hin c 30.000Kwh in, trong dng phn xng in 1.000Kwh, thp sng PXSC 4.000Kwh cung cp cho PXSX chnh 5.000Kwh, cung cp cho BPBH 8.000Kwh, cung cp cho b phn QLDN 3.000Kwh - Phn xng SC: Thc hin 8.500h cng sa cha, trong sa cha cho MMTB PXSC 1.000h, SC MMTB PX in 2.500h, SC MMTB PXSX l 3.000h, SC MMTB BPBH l 500h, SC sn phm bo hnh trong k l 300h, SC thng xuyn MMTB BPQLDN l 1.200h, cn mt s cng vic sa cha d dang c tnh l 2.850.000 4. Cho bit nh mc chi ph in: 1.100/kwh, sa cha 6.500/gi cng

-Trang 84-

Yu cu: Tnh Z thc t, dch v cung cp cho cc b phn chc nng theo 2 trng hp: - Trng hp PX ph khng cung cp sp ln nhau - Trng hp PX ph cung cp sp ln nhau BI LM: a. Trng hp PX ph khng cung cp sn phm ln nhau Chn phng php trc tip (vt: 1.000) PX in N TK621 C TK152 N TK622 C TK334 C TK338 N TK627 C TK 152 C TK153 C TK142 C TK334 C TK338 C TK214 C TK331 C TK111 Kt chuyn N TK154 C TK621 C TK622 C TK627 39.204 13.000 1.952 484 1.952 1.600 352 24.252 2.100 2.200 1.650 2.200 484 12.000 1.500 2.118 Kt chuyn N TK154 C TK621 C TK622 C TK627 31.876 15.200 1.220 15.366 13.000 13.000 PX sa cha N TK621 15.200 15.200

C TK152 N TK622 1.220

C TK334 C TK338 N TK627 15.366

1.000 220

C TK 152 C TK142 C TK334 C TK338 C TK214 C TK331 C TK111

4.150 1.250 3.200 704 2.700 1.190 2.172

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Chi ph sn xut n v ca in = 2.450,25/Kwh N TK627 N TK641 N TK642 12.251.250 19.602.00 7.350.750 39.204.000

* 1.000 =

C TK154()

Chi ph sn xut n v ca SC = cng N TK627 N TK641 N TK642 18.681.600 4.981.760 7.472.640 31.136.000

* 1.000 = 6.227,2/gi

C TK154 (SC)

S ti khon (VT: 1.000) TK 154() SD: 0 621) 13.000 622)1.952 627) 24.252 39.204 SD: 0 39.204 18.681,6(627) 4.981,76(641) 7.472,64 (642)

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TK 154(SC) SD: 2.200 621) 15.200 622) 1.220 627) 15.366 31.786b. Trng hp PX ph cung cp

18.681,6(627) 4.981,76(641)

7.472,64 (642) 31.786

SD:2.850

SP ln nhau: Chn PA chi ph sx nh mc (KH) Chi ph sn xut in cung cp cho sa cha: 4.000 x 1.100 = 4.400.000 Chi ph sn xut sa cha cung cp cho in: 2.500 x 6.500 = 16.250.000

Zttvin)= Zttv(SC)= N TK627 N TK641 N TK642 C TK154() 19.286.000 19.954.375 25.527.000 9.572.625 51.054.000

x 1.000 =3.190,875 /kwhx 1.000 =3.857,2/gi cng N TK627 N TK641 N TK642 C 11.571.600 3.085.760 4.628.640 TK154 (SC)

S TK TK 154() SD: 0 621) 13.000 622) 1.952 627) 24.250 154SC) 16.250 55.454 SD: 0 9.572,625 (642) 154SC)4.400 55.454 19.954,375 (627) 25.527(641) TK 154(SC) SD: 2.200 621) 1.520 622) 1.220 627) 15.366 154) -Trang 87- 700 36.186 SD: 2.850 4.628,64 (642) 16.250(154) 35.536 11.571,6 (627) 3.085,76 (641)

BI 47: DN A c 2 phn xng sn xut ph ch yu phc v cho PXSX chnh v mt phn nh cung cp ra bn ngoi. Trong thng c cc ti liu nh sau: S d u thng ca TK154 (PXSC): 200.000 1. Xut nguyn liu dng trong PX in: 2.400.000, PXSC 300.000 2. Xut ph tng thay th dng trong PX in: 100.000, PXSC l 300.000 3. Xut cng c lao ng, gi thc t 1.000.000 cho PXSC loi phn b 2ln. 4. Tin lng phi tr cho CNSX in l 3.000.000, nhn vin qun l PX in 2.000.000, cho CNSC l 10.000.000, nhn vin qun l PXSC l 4.000.000 5. Khu hao TSC PX in 1.600.000, PXSC l 240.000, chi ph khc chi bng tin mt cho PX in l 700.000, chi ph tr trc phn b cho PXSC l 1.860.000 Bo co ca cc phn xng: - Phn xng SC: thc hin c 500h cng, trong t dng 50h, cung cp cho PX in 30h, sa cha ln ti sn trong DN 100h, sa cha thng xuyn-Trang 88-

trong PX chnh 50h, cho BPBH 40h, cn li phc v cho bn ngoi. Cui thng cn 20 d dang c nh gi theo ZKH l 47.000/gi cng - Phn xng in: thc hin 3000Kwh, trong t dng 200Kwh, dng cho PXSC 300Kwh, b phn QLDN 500Kwh, BPBH 800Kwh, PXSXC 1.000Kwh, cn li cung cp ra bn ngoi. Cho bit ZKH 1.400/kwh. Yu cu: 1) nh khon v phn nh tnh hnh trn vo s ti khon 2) Tnh ZTT ca 1h cng sa cha v 1kwh in. Bit gi tr ph tr cung cp theo ZKH BI LM: (VT: 1.000) (1) N TK622 2.400 N Tk621SC 300 C TK152C (2) N TK621 N TK621SC C TK152P (3) N TK142 C TK153 (4) N TK622 N TK627 C TK334 N TK622 N TK627 C TK338 (5) N TK627 N TK627SC C TK214 N TK627SC C Tk331 N TK622SC 14.000 10.000 1.860 1.860 1.600 240 1.840 N TK622SC N TK627SC C TK334 10.000 4.000 660 440 1.100 1.000 1.000 3.000 2.000 5.000 100 30 130 2.700

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N TK627SC C TK334 N TK627 3.080 N TK627SC C TK111 Kt chuyn: N TK154 21.110 C TK621 330 C Tk622 12.200 C TK627 7.580

4.000 14.000 700 100 800

N TK622SC N TK627SC C TK338

2.200 880

Kt chuyn: 10.900 2.500 3.660 4.740 N C C C TK154SC TK621 TK622 TK627

Phn nh vo s ti khon: TK 621() SD: 0 152C)2.400 152P)100 2.500(154) 334)3.000 338)660 TK 622() SD: 0 154)3.660

2.500

2.500

3.660

3.660

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TK 627() SD: 0 334)2.000 338)440 214)1.600 1