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TRƯỜNG ĐẠI HỌC CÔNG NGHIỆP TP. HCM KHOA KINH TẾ - CƠ SỞ THANH HÓA ********** CHUYÊN ĐỀ TỐT NGHIỆP ĐỀ TÀI: HOÀN THIỆN CÔNG TÁC KẾ TOÁN TẬP HỢP CHI PHÍ VÀ TÍNH GIÁ THÀNH SẢN PHẨM TẠI TỔNG CÔNG TY ĐẦU TƯ XÂY DỰNG HOÀNG LONG - CÔNG TY CỔ PHẦN Giảng viên HD : TH.S. NGUYỄN THỊ HUYỀN Sinh viên TH : BÙI THỊ HƯƠNG MSSV : 11017163 Lớp : CDKT13ATH THANH HÓA, THÁNG 5 NĂM 2014 Chuyên đề tốt nghiệp GVHD: Th.S. Nguyễn Thị Huyền NHẬN XÉT CỦA GIÁO VIÊN HƯỚNG DẪN Ngày …. Tháng … năm 2013 GIẢNG VIÊN Sinh viên: Bùi Thị Hương – MSSV: 11017613 Chuyên đề tốt nghiệp GVHD: Th.S. Nguyễn Thị Huyền NHẬN XÉT CỦA GIÁO VIÊN PHẢN BIỆN Ngày …. Tháng … năm 2013 GIẢNG VIÊN Sinh viên: Bùi Thị Hương – MSSV: 11017613 Chuyên đề tốt nghiệp GVHD: Th.S. Nguyễn Thị Huyền DANH MỤC TỪ VIẾT TẮT TT TỪ VIẾT TẮT DIỄN GIẢI 1 NVL Nguyên vật liệu 2 VAT Thuế giá trị gia tăng được khấu trừ 3 HĐQT Hội đồng quản trị 4 CBCNV Cán bộ công nhân viên 5 SXKD Sản xuất kinh doanh 6 GTGT Giá trị gia tăng 7 BTC Bộ tài chính 8 KPCĐ Kinh phí công đoàn 9 CCDC Công cụ dụng cụ 10 TGNH Tiền gửi ngân hàng 11 TM Tiền mặt 12 NSNN Ngân sách nhà nước 13 QLDN Quản lý doanh nghiệp Sinh viên: Bùi Thị Hương – MSSV: 11017613 Chuyên đề tốt nghiệp GVHD: Th.S. Nguyễn Thị Huyền DANH MỤC BẢNG BIỂU SƠ ĐỒ DANH MỤC SƠ ĐỒ ! 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Công ty cổ phần, em đã đi sâu tìm hiểu công tác kế toán chi phí và tính giá thành tại Công ty và em đã hoàn thành Chuyên đề tốt nghiệp về đề tài: Hoàn thiện công tác kế toán Tập hợp chi phí sản xuất và tính giá thành sản phẩm tại Tổng Công ty đầu tư Xây Dựng Hoàng Long - Công ty cổ phần" Trong thời gian thực tập và tìm hiểu về công tác kế toán chi phí và tính giá thành tại Tổng. .. 74 2.6 TÍNH GIÁ THÀNH SẢN PHẨM 75 CHƯƠNG 3: 77 GIẢI PHÁP HOÀN THIỆN VỀ KẾ TOÁN TẬP HỢP CHI PHÍ SẢN XUẤT VÀ TÍNH GIÁ THÀNH SẢN PHẨM TẠI TỔNG CÔNG TY ĐẦU TƯ XÂY DỰNG HOÀNG LONG - CÔNG TY CỔ PHẦN 77 3.1 NHẬN XÉT VỀ THỰC TRẠNG CÔNG TÁC KẾ TOÁN CHI PHÍ SẢN XUẤT VÀ TÍNH GIÁ THÀNH SẢN PHẨM TẠI TỔNG CÔNG TY ĐẦU TƯ XÂY DỰNG HOÀNG LONG - CÔNG TY CỔ PHẦN 77 3.1.1... về kế toán tập hợp chi phí sản xuất và tính giá thành sản phẩm tại Tổng Công ty đầu tư Xây Dựng Hoàng Long - Công ty cổ phần Sinh viên: Bùi Thị Hương – MSSV: 11017613 Trang 2 Chương 1: Cơ sở lý luận về kế toán CPSX và tính giá thành sản phẩm CHƯƠNG 1 CƠ SỞ LÝ LUẬN VỀ KẾ TOÁN CHI PHÍ SẢN XUẤT VÀ TÍNH GIÁ THÀNH SẢN PHẨM 1.1 KHÁI NIỆM, PHÂN LOẠI CHI PHÍ SẢN XUẤT VÀ GIÁ THÀNH SẢN PHẨM 1.1.1 Khái niệm chi. .. Huyền và anh chị phòng Tài chính kế toán Tổng Công ty đầu tư Xây Dựng Hoàng Long - Công ty cổ phần đã giúp em hoàn thành bài viết này! Bài viết của em gồm 3 chương Chương 1: Cơ sở lý luận về kế toán chi phí sản xuất và tính giá thành sản phẩm Chương 2: Thực trạng kế toán chi phí sản xuất và tính giá thành sản phẩm tại Tổng Công ty đầu tư Xây Dựng Hoàng Long - Công ty cổ phần Chương 3: Giải pháp hoàn thiện. .. toán trích lập dự phòng bảo hành sản phẩm 24 1.6.3 Kế toán thiệt hại về sản phẩm hỏng 25 CHƯƠNG 2: 27 THỰC TRẠNG KẾ TOÁN CHI PHÍ SẢN XUẤT VÀ TÍNH GIÁ THÀNH SẢN PHẨM TẠI TỔNG CÔNG TY ĐẦU TƯ XÂY DỰNG HOÀNG LONG - CÔNG TY CỔ PHẦN 27 2.1 TỔNG QUAN VỀ TỔNG CÔNG TY ĐẦU TƯ XÂY DỰNG HOÀNG LONG - CÔNG TY CỔ PHẦN 27 2.1.1 Sơ lược về Tổng Công ty cổ phần – Công ty xây. .. PHẢI HOÀN THIỆN CÔNG TÁC KẾ TOÁN CHI PHÍ SẢN XUẤT VÀ TÍNH GIÁ THÀNH SẢN PHẨM TẠI TỔNG CÔNG TY ĐẦU TƯ XÂY DỰNG HOÀNG LONG - CÔNG TY CỔ PHẦN .81 3.3 CÁC GIẢI PHÁP PHẢI HOÀN THIỆN CÔNG TÁC KẾ TOÁN CHI PHÍ SẢN XUẤT VÀ TÍNH GIÁ THÀNH TẠI CÔNG TY CP BÊ TÔNG VÀ XÂY DỰNG THANH HÓA 82 Sinh viên: Bùi Thị Hương – MSSV: 11017613 Chuyên đề tốt nghiệp GVHD: Th.S Nguyễn Thị Huyền 3.3.1 Về tổ chức bộ máy kế toán. .. tạo thành quá trình tự học thực tế nhằm phát triển kỹ năng chuyên môn, rèn luyện đức tính nghề nghiệp Để thực hiện mục tiêu đó, trong thời gian thực tập tại Tổng Công ty đầu tư Xây Dựng Hoàng Long - Công ty cổ phần Em đã được tiếp cận với công tác kế toán nói chung và công tác kế toán chi phí sản xuất và tính giá thành sản phẩm và được biết về công tác kế toán chi phí sản xuất và tính giá thành sản phẩm. .. đã kết thúc 1.3 PHƯƠNG PHÁP KẾ TOÁN TẬP HỢP CHI PHÍ SẢN XUẤT VÀ TÍNH GIÁ THÀNH SẢN PHẨM THEO CHI PHÍ THỰC TẾ 1.3.1 Phương pháp tập hợp chi phí sản xuất Tập hợp chi phí sản xuất là quá trình tập hợp, hệ thống các chi phí phát sinh Trong quá trình hạch toán vào tài khoản cấp I, cấp II của đối tượng hạch toán theo yếu tố chi phí Việc tập hợp chi phí được tiến hành theo hai phương pháp sau Phương pháp tập. .. tình hình tiết kiệm chi phí, tìm ra phương hướng nâng cao chất lượng và hạ giá thành sản phẩm 1.1.2.4 Phân loại chi phí theo cách thức kết chuyển chi phí Theo cách thức kết chuyển toàn bộ chi phí sản xuất kinh doanh được chia thành chi phí sản phẩm và chi phí thời kỳ Chi phí sản phẩm là những chi phí gắn liền với các sản phẩm được sản xuất ra hoặc được mua Chi phí thời kỳ là những chi phí làm giảm lợi... giá thành được chia thành giá thành sản xuất và giá thành tiêu thụ Giá thành sản xuất: là chỉ tiêu phản ánh tất cả những chi phí phát sinh liên quan đến việc sản xuất, chế tạo sản phẩm trong phạm vi phân xưởng sản xuất Đối với các đơn vị xây lắp giá thành sản xuất gồm chi phí nguyên vật liệu, chi phí nhân công, chi phí máy thi công, chi phí sản xuất chung Giá thành tiêu thụ: (hay còn gọi là giá thành . kế toán chi phí sản xuất và tính giá thành sản phẩm tại Tổng Công ty đầu tư Xây Dựng Hoàng Long - Công ty cổ phần Chương 3: Giải pháp hoàn thiện về kế toán tập hợp chi phí sản xuất và tính giá. tư Xây Dựng Hoàng Long - Công ty cổ phần". Trong thời gian thực tập và tìm hiểu về công tác kế toán chi phí và tính giá thành tại Tổng Công ty đầu tư Xây Dựng Hoàng Long - Công ty cổ phần,. toán chi phí và tính giá thành tại Công ty và em đã hoàn thành Chuyên đề tốt nghiệp về đề tài: Hoàn thiện công tác kế toán Tập hợp chi phí sản xuất và tính giá thành sản phẩm tại Tổng Công ty