(Tiểu luận) topic job order costing of milk tea business

HO CHI MINH CITY UNIVERSITY OF TECHNOLOGY SCHOOL OF INDUSTRIAL MANAGEMENT MANAGERIAL ACCOUNTING (IM 2019) TOPIC: JOB ORDER COSTING OF MILK TEA BUSINESS Lecturer: Dr Duong Nhu Hung Group: The Flash No ID LAST NAME CONTRIBUTION NOTE 100/100 LEADER 2153704 NGUYỄN HOÀNG HỒNG PHỤNG 2052747 NGUYỄN VŨ NHẤT TIN 100/100 2052979 NGUYỄN NGỌC HẰNG 100/100 2053082 HÀ XUÂN HƯƠNG 100/100 2053049 PHẠM LÊ NGỌC HUY 100/100 OFFICE FOR INTERNATIONAL STUDY PROGRAMS HCM City, h School of Industrial Management – Managerial Accounting Report Table of Contents I – INTRODUCTION II – LITERATURE REVIEW III – DATA COLLECTING IV – ANALYSIS How does the firm control the costs of making the products/services? Does milk tea shop tend to be labor intensive or machine intensive? 12 How does the firm deal with ethical issues? .12 V – CONCLUSIONS AND RECOMMENDATIONS .14 VI – REFERENCES APPENDIX Transcript of the interview h School of Industrial Management – Managerial Accounting Report VIRTUAL, HYBRID, OR IN-PERSON OFFICE I – INTRODUCTION Job order costing is a costing method which is used to determine the cost of manufacturing each product This costing method is usually adopted when the manufacturer produces a variety of products which are different from one another and needs to calculate the cost for doing an individual job It helps the company make estimates about the value of materials, labor, and overhead that will be spent while doing that particular job Efficient job order costing helps companies to create quotes that are low enough to be competitive but still profitable for the company That’s the reason why job-order costing is also used extensively in service industries Each item tracked in the job order costing system should have a job cost record that lists the materials used to create that item, the number of people that worked to make that item, how long it took to make the item, and the manufacturing overhead amount for that product Moreover, in job order costing, the job cost records serve as the subsidiary ledger or documentation for the manufacturer's cost of the work-in-process inventory, the finished goods inventory, and the cost of goods sold One of the most typical, visible, and familiar examples is the business model of milk tea Thousands of milk tea brands sprung up all around us Every day, thousands of cups of milk tea are sold and consumed nationwide We realized that this was a rather intriguing topic, so we decided to analyze the homemade bubble tea business to see how they could compete with other brands of milk teas in the market of VietNam This is also a type of business that chooses job-order costing The business we choose to follow to determine the cost of a product or service, how the firm controls the costs of making the products/service, and how the firm deals with ethical issues is Bobo Milk Tea This business is located in Tan Binh District, Ho Chi Minh city The shop has been operating for years now In the beginning, Ms Chau - the owner of this milk tea shop decided to start a homemade milk tea shop Then, in the last years, she started selling dumplings, and dim sum to have more choices for customers as well as earn an extra income She started to scale up to 10 tables and recruited one more staff member After operating for a while, the store found that job-order costing is an effective calculation solution This helps an accountant keep better track of the money spent on each item and the h School of Industrial Management – Managerial Accounting Report current inventory to prevent unexpected losses from occurring Besides, it is still easier than other methods like ABC costing or process costing II – LITERATURE REVIEW Job order costing or job costing is a system for assigning and accumulating manufacturing costs of an individual unit of output The job order costing system is used when the various items produced are sufficiently different from each other and each has a significant cost The elements of cost include all the different expenses which are incurred during the production of an item and should be included in its final price These include:  Direct material cost: The material cost is the cost incurred for purchasing materials that are essential for the manufacturing process These costs are classified as direct costs based on their traceability to the product They’re direct costs if the raw material used to manufacture the product is one of the essentials and is directly used in the product For example, in our project, it will be ingredients like milk, sugar, and topping … Indirect material costs are any materials that are needed to supplement the production process such as straws, plastic spoons, etc  Direct labor cost: Direct labor cost is the cost of the employees who are directly involved in the product’s production process The total cost of direct labor includes all expenses incurred on employment of direct labor including their wages, social security costs, and other monetary benefits given to direct labor employees/workers For example, if you work for an automobile manufacturer and your job is to paint the cars as they are completed, your salary would be considered a direct labor cost Similarly, the expense paid for the bartender in a milk tea shop can be considered as a direct labor cost  Manufacturing overhead cost: Manufacturing overhead cost is any other manufacturing cost, besides direct labor and direct materials, incurred during the manufacture of the product Some of these costs are variable overhead costs bc they vary in direct proportion to changes in the level of production and some are fixed overhead costs bc they remain constant as the level of production fluctuates It includes expenses like the electricity bill, janitorial supplies, depreciation of the machines used, and property taxes h School of Industrial Management – Managerial Accounting Report The cost of goods manufactured (COGM) is transferred to the finished goods inventory account during the period and is used in calculating the cost of goods sold on the income statement The schedule of cost of goods manufactured is used to calculate the cost of producing products for a period of time It contains elements: direct materials, direct labor, and manufacturing overhead COGM = Beginning WIP Inventory + Total Manufacturing Cost – Ending WIP Inventory The cost of goods sold (COGS) is the sum of all direct costs associated with making a product The schedule of cost of goods sold contains three elements of product costs — direct materials, direct labor, and manufacturing overhead — and that summarizes the portions of those costs that remain in the ending Finished Goods inventory and that are transferred out of Finished Goods into COGs COGS = Beginning Finished Goods + COGM - Ending Finished Goods How to calculate the job-order costing system: Typically, a business using a job-order costing system will have or more departments to create a product One of the most common ways to value its selling price is using cost-plus pricing Cost-plus pricing: Cost-plus pricing is also known as markup pricing It's a pricing method where a fixed percentage is added on top of the cost it takes to produce one unit of a product (unit cost) The resulting number is the selling price of the product A 5-step process in job order costing: 1st: Calculate the estimated total manufacturing overhead cost for each department Y = a + bX Where: Y = The estimated total manufacturing overhead cost a = The estimated total fixed manufacturing overhead cost b = The estimated variable manufacturing overhead cost per unit of the allocation base X = The estimated total amount of the allocation base h School of Industrial Management – Managerial Accounting Report 2nd: Next we will find predetermined overhead rate in each department by using this formula: POHR = Where: POHR - Predetermined overhead rate Using predetermined departmental overhead rates is that they presumably provide a more accurate accounting of the costs caused by jobs, which in turn, should enhance management planning and decision making Predetermined overhead rates that rely upon estimated data are often used because: + Actual overhead for the period is not known until the end of the period, thus inhibiting the ability to estimate job costs during the period + Actual overhead costs can fluctuate seasonally, thus misleading decision-makers 3rd : Calculate the amount of overhead applied from departments to product Overhead application: The process of assigning overhead cost to specific jobs Applied overhead is added to direct materials and direct labor to calculate total job cost Overhead applied to Job = Predetermined overhead rate × Actual amount of the allocation base used by Job 4th : Calculate the total job cost for product Total job cost = Direct materials + direct labor + applied overhead 5th: Calculate the selling price for the product In this step, we identify the selling price by: Selling price = Total job cost + Total job cost x the markup percentage Plantwide overhead rate: A single predetermined overhead rate that is used to allocate all of a company's manufacturing overhead costs to products or cost objects It is most commonly used in smaller entities with simple cost structures Identify more than one overhead cost driver → improve job cost by using multiple predetermined overhead rates Conversely, a single plantwide overhead rate is not acceptable if a company has a large amount of overhead to allocate, services provided by the various departments are highly differentiated, or it is apparent that a number of different allocation bases should be used h Recommandé pour toi 11 Suite du document ci-dessous Nhóm - CC04 - Experimental Report Chemical 146 100% (2) Bộ ôn 2018 - gerwgretergergergrgeryery Data Structure and Algorithm h 100% (1) School of Industrial Management – Managerial Accounting Report Multiple predetermined overhead rates: A costing system with multiple overhead cost pools and a differ predetermined overhead rate for each cost pool, rather than a single predetermined overhead rate for the entire company Such a system, while more complex, is considered to be more accurate Because much of the overhead often consists of fixed costs that not change as the number of machine hours incurred goes up or down and spending on overhead items may or may not be under control, which leads the company to apply less overhead to production than it actually incurs This creates what is known as underapplied overhead In this case, the business needs to increase COGS or decrease net operating income to reflect the actual overhead Similarly, if a company applies more overhead to production than it actually incurs, it creates what is known as overapplied overhead Once overapplied overhead occurs, the business needs to decrease COGS or increase net operating income III – DATA COLLECTING Interviewee: Nguyễn Ngọc Quỳnh Châu (the owner of BoBo Milk Tea) Phung: Hello, Mrs Chau, as far as I know, you've been the owner of BoBo Milk Tea for nearly years So the first question is: how does your company apply the factors in the job order costing in business, and can you give us the particular number of materials that you use for one product as well as its selling price? Mrs Chau: Hello, Phung, as you know, there are many factors in job order costing that we need to calculate once opening a small business For instance, tea leaves, condensed milk, and powdered milk, … are the direct materials once making a cup of milk tea Because the characteristic of job order costing is undertaken to the customer’s specific requirements per order and each job price is agreed with the customer, it is hard to have the particular number of materials that you use for one product Overall, 100 grams of tea leaves, 500 ml of milk, 200 ml of condensed milk, 300 grams of powdered milk, 250 gram of sugar, and liters of water can make about 25 cups of milk tea Truly speaking, the Cost of goods sold is approximately 8,000 VND while the selling price of one cup is 15,000 VND However, people often add toppings such as pudding, fruit jelly, and bubbles,… so the price per cup is about more than 30,000 VND Moreover, there are some manufacturing overheads such as electricity expenses, machine depreciation costs, waiter wages,… or direct labor costs you need to take into account once calculating the product margin Finally, make sure that you put h School of Industrial Management – Managerial Accounting Report the opportunity cost in this calculation to control your business cost and know your business’s profit accurately Phung: Well, besides milk tea, does your business sell other products? Mrs Chau: Absolutely, yes! Besides milk tea, my business also sells dim sum as a snack for customers This product also has direct labor, direct materials, and manufacturing overhead for a particular job, and the way we calculate this product margin is as similar as milk tea However, it is quite simple to calculate this job because this job performed less customer-specific requirements than milk tea Phung: Mmm, Can you tell me about the number of sales per product in a day? Mrs Chau: Well, talking about the number of sales, the number of cups of milk tea ranges from 50 to 70 cups per day while more than 30 packs of dim sum are sold daily Phung: Oh, I got it May I ask you a sensitive question that would you please share with us some ethical issues that your business has been involved in? Mrs Chau: Truly speaking, there are a number of ethical issues when I start this business First is the problem that the sellers import unknown ingredients in order to gain more profit and competitive advantage For example, the sellers use milk that is out of date or add toxic chemical components to make their drink or food to be tastier and more attractive The second is tax evasion or tax avoidance Honestly, a lot of businesses use an accounting loophole that helps them evade taxes Finally, some problems related to the service attitude and business quality might violate the company’s ethics All of these problems can damage a company's credibility and negatively impact employee performance Phung: Yes, so much thanks for your participation and sharing in my interview Mrs Chau: Oh nothing Now I have to go and review the orders Hope that the information is useful for your project See you later IV – ANALYSIS BoBo Milk Tea store: Revenue and expenses of milk tea and dim sum in recent month h School of Industrial Management – Managerial Accounting Report How does the firm control the costs of making the products/service? Profit margin is any profit a company generates that goes to its owners, who may choose to distribute the money to shareholders as income or allocate it back into the business to finance further company growth + Profit margin of Milk tea: Net income/net sale = 10.039.500 / 50.000.000 = 20,079% + Profit margin of dim sum: Net income/net sale = 2.929.400 / 20.000.000 = 14.647% h School of Industrial Management – Managerial Accounting Report The time open am - 11 am (sell both milk tea and dim sum), and pm - pm (only milk tea) The difference between the two data of profit comes from the cost of goods sold The business wastes a lot of money by making dim sum and milk tea by hand We commonly sold out dim sum at 11 am, however, a lot of customers still ask about dim sum after 11 am (approximately 25% per day) About milk tea, after pm, we also receive a lot of demand for milk tea (about 20% per day) In conclusion, the number of cups of milk tea does not meet the demand and neither is the dim sum We decide to use machine-intensive methods First of all, the machine helps us to make the topping of milk tea faster by 15% and make more 30% at the same time (from 1800 cups per month to 2340 cups per month, 14 cups will be sold per hour) In addition, the quality of topping will be controlled Finally, when we apply machine-intensive, the profit margin of milk tea will increase to 27,2% (more than 7% than last month) Revenue 65,520,000 Expenses Tea leaves 2,860,000 Condensed milk 520,000 Powdered milk 1,040,000 Milk 1,560,000 Ice 455,000 Sugar 260,000 Toppings 4,940,000 Plastic cups 845,000 Straws 450,000 h School of Industrial Management – Managerial Accounting Report Plastic spoons 525000 Plastic bag 225,000 Other foods 600,000 Utilities 6,075,000 Rent 9,000,000 Waiter wage 4,000,000 Owner manager 9,000,000 Advertising expense 2,500,000 Depreciation of machines 1,300,000 Collaboration discount expense 1,000,000 Total taxable expense 47,155,000 Earning Before Tax 18,365,000 Value Added Tax (3%) 550,950 Profit 17,814,050 Profit margin 27.2 Secondly, the amount of time when we cook dim sum decreases to 25% and makes more 40% at the same time (from 4000 pieces per month to 5600 pieces per month) Furthermore, the quality of food will be controlled Finally, when we apply machineintensive, the profit margin of dim sum will increase to 27% (more than 13%) Finally, when we apply machine-intensive, both milk tea and dim sum will meet the demand h School of Industrial Management – Managerial Accounting Report Revenue 28,000,000 Expenses All-purpose flour 1,120,000 Cornstarch 420,000 Shrimp 1,120,000 Meat 2,800,000 Vegetables 980,000 Soy sauce 280,000 Additives 280,000 Oil 280,000 Plastic to-go container 560,000 Plastic bag 56,000 Plastic fork-spoon 252,000 Other foods 364,000 Owner manager 3,000,000 Rent 4,000,000 Utilities 2,730,000 Depreciation of machines 950,000 Collaboration discount expense 1,000,000 h School of Industrial Management – Managerial Accounting Report Total taxable expense 20,192,000 Earning Before Tax 7,808,000 Value Added Tax (3%) 234,240 Profit 7,573,760 Profit margin 27.1 Moreover, we need to find out POHR to determine exactly the cost This creates what is known as underapplied or overapplied overhead In this case, the need to decrease COGS throughout increased the number of goods that were made at the same time after applying machine-intensive Consequently, the more goods are made, the more profit we earn Does milk tea shop tend to be labor intensive or machine intensive? The milk tea business model tends to be labor-intensive Because using labor allows the business to be more flexible to varying demands Labor intensive refers to the combinations of factor inputs for a firm If a firm produces a good that is labor intensive it means that the number of units of labor is high relative to the number of units of capital (or whatever other factor of production there is) Milk tea is not only a delicious drink, but it is also a labor-intensive process that can be difficult to perfect in the kitchen It is a great example of a modern beverage that is prepared in a unique way and has a unique presentation and tastes even better There are a few key factors that give Milk Tea its popularity They include:  A wide variety of flavors: Milk Tea can be made in almost any flavor imaginable This allows it to be served to almost any demographic and enjoyed by almost anyone  High nutritional value: Milk Tea is made with a large variety of healthy ingredients The drink’s main ingredient is tea, which is full of antioxidants and vitamins Milk is another important ingredient that is found in most Milk Teas Milk is much healthier than the other main ingredients of Milk Teas, such as sugar and artificial sweeteners  Great presentation: Milk Tea is served in a large cup with a wide variety of different toppings This presentation is great for a social setting h School of Industrial Management – Managerial Accounting Report Because of its popularity, there are few restaurants and cafes that serve this beverage Hence, there are a lot of chances in the Milk Tea business With the drink’s popularity, you will have plenty of eager customers to try your offering with different choices day by day How does the firm deal with ethical issues? Here are some ethical issues that milk tea businesses can be involved in: The sellers import unknown ingredients in order to gain more profit and a competitive advantage → We need the drastic intervention of the whole political system That is the deciding factor Thereby in order to promote the strength of agencies, mass organizations, enterprises, associations, consumers, and mass media agencies to fight strongly against the production, business and sales activities of goods of unknown origin and poor quality At the same time, resolutely handle strictly according to law, including criminal prosecution for cases of manufacturing and trading in counterfeit and poor-quality goods that are detected Strengthen the propaganda and dissemination of the law in commercial activities and among the people so that business people and consumers are fully aware of the harms and consequences of using goods of unknown origin and poor quality Business organizations and individuals must import goods with full invoices and documents, clear origin, goods with full labels, quality assurance, and expiry date Strengthen the inspection and control of the market Tax evasion or tax avoidance: not issue invoices when selling goods, use taxexempt goods without declaring, correcting or erasing accounting vouchers, etc → Currently, there are many businesses that evade taxes to enjoy a lot of money, which leads to corruption and dishonesty in business Therefore, the state has promulgated a law to sanction administrative violations and prosecute them for criminal liability for businesses that evade taxes For administrative violations, the court will rely on the number of times and the amount of tax evaded to figure out the amount that businesses must pay a fine to the state For criminal liability, businesses can be sentenced to the maximum prison sentence for individuals guilty of tax evasion can be up to years in prison In addition, there may be a maximum fine of 4,500,000,000 VND The service attitude and business quality: → Service attitude is the top priority that makes the store attract customers Because when doing business, customer satisfaction is important to make businesses profitable Therefore, h School of Industrial Management – Managerial Accounting Report in order to improve service quality for customers, businesses must train employees on attitudes and ways of serving Businesses should have bonuses for the most active employees as well as receive many good reviews from customers to encourage and motivate employees In addition, there should be fines for employees who have bad attitudes or make customers unhappy From there, employees will be more conscious and responsible in their work Accounting loopholes: cashier steals money or doesn't report the right price to customers, doesn't print bills to update on the system when selling products → Currently, businesses or store managers use the method of putting up a sign right at the cashier counter "Please receive the bill after paying" Besides, at the end of the day, the manager will count the cups and compare them with the daily statistics to control the number of products sold, check the inventory, and install a camera at the cashier counter to ensure that employees not cheat Using the job order costing technique has the following advantages and disadvantages: Advantages   Have enough data such as profit  intensive paperwork This causes a lot of managers can know the specific jobs complications in the operating system which are desirable to pursue in the The owner or staff has to sift through this future paperwork, which requires much time and effort Able to keep track of an  It requires a major amount of data in terms of cost control, productivity, entry and data accuracy in order to yield efficiency, etc effective results In reality, such systems are rife with mistakes due to the sheer A number of jobs stored in the volume of data transactions, keying system are valuable data for our errors, etc depth analysis in the future Those can be used in multiple ways and aid  significantly in decision-making  Job order costing systems have earned on individual jobs, so individual’s and team’s performance  Disadvantages It may not provide an effective way of controlling overhead costs Because most overheads are estimated, they are seldom The actual costs of the previous accurate Therefore, the loss can appear job can be compared with the present once we neglect these costs job executed h School of Industrial Management – Managerial Accounting Report V – CONCLUSIONS AND RECOMMENDATIONS After an in-depth study of the application of the jobbing order costing system of milk tea business, we can conclude that jobbing order costing has many advantages such as the diverse choices can help the business easily satisfy the demand of customers Moreover, it helps the company to make estimates of the value of materials, labor and costs that will be spent while performing that particular job Cost effective work order helps companies generate quotes that are low enough to be competitive yet still profitable for the company Over time, the job order costing system becomes a valuable database that holds the details and costs of job performance The stored information can be used as empirical data to help companies self-assess their effectiveness and reduce costs by changing processes, methods or personnel Job order costing helps companies know how much of their fixed assets they are using, such as production equipment Since machine costs are distributed among different jobs, determining this cost is very important to know the cost of the job This helps determine the amount of expense to be allocated to each asset and distribute it equitably among the company's jobs However, this is time-consuming and costly as it involves daily and jobspecific recording in terms of material, labor, and cost Besides, cost comparison is a difficult problem because the cost table is prepared for each job separately according to specification in this method If two or more jobs are performed concurrently, there is a risk of driving up the cost of one position in another In order costing, overhead is based on estimates It is also a challenge to know if the above costs are directly related to the specific job, since most manufacturing overheads are used for more than one job As a result, there is a possibility of over- or under-allocation of costs Besides, it mainly depends on the expertise of the production manager Therefore, when someone allocates costs to a particular job, one must know about it One small mistake can change the price of the product There are some recommendations that companies should have a good understanding of POHR to determine the exact order costing, so that they can produce more goods and earn more profit Furthermore, the businesses should identify whether their company tends to be labor intensive or machine intensive in order to maximize their profit The mentioned solution above not only helps our company to tackle the present problem but also finds the decision to develop and improve the operation in the future VI – REFERENCES [1] Garrison Noreen Brewer (2015), Managerial Accounting Fifteenth Edition Managerial Accounting (15e) by Ga.pdf h School of Industrial Management – Managerial Accounting Report [2] Sana (2014), Advantages and Disadvantages of Job Costing https://accountlearning.com/advantages-disadvantages-job-costing/ [3] Thanh Thủy (2022), Cách kiểm tra doanh nghiệp trốn thuế nhanh, đơn giản https://luatsux.vn/cach-kiem-tra-doanh-nghiep-tron-thue/ [4] Nguyễn Văn Thảo (2014), Thực trạng giải pháp cho vấn đề hàng giả, hàng chất lượng, hàng không rõ nguồn gốc https://hatinh.dcs.vn/thong-tin-tu-tuong-so-19-thang-92014/news/thuc-trang-va-giai-phapcho-van-de-hang-gia-hang-kem-chat-luong-hang-khong-ro-ng.html [5] Phân tích hệ thống tính giá theo đơn đặt hàng (2020) https://www.studocu.com/sg/document/truong-dai-hoc-su-pham-ky-thuat-thanh-pho-ho-chiminh/ets-2020/job-order-cost-system/35968389 APPENDIX Transcript of the interview Người thực vấn: chị Nguyễn Ngọc Quỳnh Châu (chủ tiệm trà sữa ăn vặt BoBo Milk Tea) Phụng: Chào chị Châu, theo em biết chị kinh doanh quán trà sữa ăn vặt BoBo Milk Tea năm Chính vậy, hơm em đại diện nhóm The Flash đến từ đại học Bách Khoa xin vấn chị vài câu hỏi Câu hỏi doanh nghiệp chị áp dụng yếu tố mơ hình kế tốn chi phí theo đơn đặt hàng vận hành doanh nghiệp? Đồng thời, chị chia sẻ số liệu cụ thể nguyên vật liệu mà chị sử dụng giá bán ly trà sữa hay phần ăn vặt không ạ? Chị Châu: Chào Phụng, bạn biết đấy, có nhiều yếu tố cách dung kế tốn chi phí theo đơn đặt hàng để xác định chi phí cơng việc mà cần tính tốn mở doanh nghiệp nhỏ Ví dụ trà, sữa đặc, sữa bột,… nguyên liệu trực tiếp để pha ly trà sữa Bởi đặc điểm kế tốn chi phí theo đơn đặt hàng thực theo yêu cầu cụ thể khách hàng cho đơn đặt hàng giá đơn hàng thỏa thuận với khách hàng, khó có số lượng vật liệu cụ thể mà bạn sử dụng cho sản phẩm Nhìn chung, 100 gam trà, 500ml sữa, 200ml sữa đặc, 300 gam sữa bột, 250 gam đường lít nước pha khoảng 25 cốc trà sữa Thực tế mà nói, Giá vốn xấp xỉ 8,000 đồng giá bán cốc 15,000 đồng Tuy nhiên, người ta thường thêm loại topping pudding, thạch trái cây, trân châu, nên giá cốc khoảng 30.000 đồng Hơn nữa, có số chi phí sản xuất chung chi phí điện, chi phí khấu hao máy móc, lương phục vụ theo giờ,… chi phí nhân cơng trực tiếp mà bạn cần phải tính đến h School of Industrial Management – Managerial Accounting Report tính tốn tỷ suất lợi nhuận sản phẩm Cuối cùng, đảm bảo chi phí bạn ước tính bao gồm chi phí hội để giúp kiểm sốt chi phí kinh doanh biết xác lợi nhuận doanh nghiệp Phụng: Ngoại trừ trà sữa, doanh nghiệp chị có bán sản phẩm khác để phục vụ nhu cầu khách hàng không? Chị Châu: Chắc chắn rồi! Bên cạnh trà sữa, sở kinh doanh tơi cịn bán há cảo ăn vặt cho khách hàng Sản phẩm có lao động trực tiếp, nguyên vật liệu trực tiếp chi phí sản xuất cho đơn hàng cụ thể cách chúng tơi tính tốn tỷ suất lợi nhuận sản phẩm tương tự trà sữa Tuy nhiên, việc tính tốn tỉ suất lợi nhuận há cảo đơn giản so với trà sữa sản phẩm khách hàng khơng u cầu q nhiều riêng biệt phần há cảo so với khách hàng mua trà sữa Phụng: Mmm, chị có phiền cung cấp thông tin số lượng sản phẩm mà doanh nghiệp bán ngày khơng ạ? Chị Châu: Nói số lượng bán số lượng ly trà sữa ngày dao động từ 50 đến 70 ly 30 gói dim sum Phụng: Em hiểu Em hỏi chị câu hỏi nhạy cảm số vấn đề đạo đức mà doanh nghiệp chị liên quan vướng vào hay không? Chị Châu: Thực mà nói, có số vấn đề đạo đức tơi bắt đầu kinh doanh mơ hình Đầu tiên vấn đề người bán nhập nguyên liệu không rõ nguồn gốc để kiếm thêm lợi nhuận lợi cạnh tranh Ví dụ, người bán sử dụng sữa hết hạn thêm h School of Industrial Management – Managerial Accounting Report thành phần hóa học độc hại để làm cho thức uống thức ăn họ ngon hấp dẫn Thứ hai vấn đề trốn thuế, tránh thuế Thành thật mà nói, nhiều doanh nghiệp sử dụng lỗ hổng kế toán để giúp họ trốn giảm lượng thuế mà họ phải đóng Cuối cùng, số vấn đề liên quan đến thái độ phục vụ chất lượng kinh doanh vi phạm đạo đức cơng ty Tất vấn đề gây tổn hại đến uy tín cơng ty tác động tiêu cực đến hiệu công việc nguồn nhân lực Phụng: Vâng, cảm ơn nhiều góp mặt chị thơng tin chị chia sẻ buổi vấn cho nhóm em ạ, Chị Châu: Ồ khơng có Bây chị phải xem xét đơn đặt hàng Hi vọng thơng tin vừa có ích cho nhóm Gặp lại em sau h