Xây dựng dự toán chi phí cho các bộ phận hành chính tại công ty cổ phần FPT theo định hướng xây dựng hệ thống dự toán trên cơ sở hoạt động

CÁC HÀNH CHÍNH TỐN T KI - 2013 CÁC HÀNH CHÍNH 340301 N: TS - 2013 , bày tro n I l t , 1.1 1.1.1 1.1.2 1.1.3 1.1.4 1.1.5 1.2 Các 11 -Based Budget_ABB) 13 1.2.1 13 1.2.2 13 1.2.3 15 18 19 2.1 19 2.1.1 19 2.1.2 21 2.2 23 2.2.1 23 2.2.2 i 23 2.2.3 24 2.2.4 27 II 2.2.5 28 2.3 29 2.3.1 29 2.3.2 30 2.3.3 33 2.3.4 34 2.3.5 47 49 50 3.1 50 3.1.1 50 3.1.2 50 3.1.3 - 51 3.2 51 3.2.1 51 3.2.2 55 63 64 III ABB : Activity - Based Budget CIMA : Chartered Institute of Management Accountants CNTT :C FPT FAD FAF : FPT Accounting FHO FHR : FPT Human Reso FIFA FPT MIS IV 2.1: 20 2.2: 30 2.3: 33 38 40 42 2009 44 45 2.1: 21 2.2: 28 2.3: i FPT 28 2.4: 33 53 1 2001, CAM-I (Consortium for Advanced Management, International), , , dành cho nhà L (The CAM-I Activity-Based Budgeting Closed Loop Method) Q (Activity-Based Q (Activity Chính lý trên, v tốn c , tốn ơng ty ơng nêu trích u toán 3.1 , Nam 3.2 , trung vào , nghiên xác ban 2010, 2011 4.1 phân tích , có cơng trình tốn ch FPT 4.2 97 BUDGET 2010 FAD Ghi Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 1.50 ThyTTM 1.5 (13.30) 217.2 (493.49) 263.01 852.00 - - Chi phí th ngồi MANAGEMENT OVERHEAD: MANAGEMENT OVERHEAD/CHI PHÍ 12.00 Chi phí hàng ngày - Chi phí khác 1.5 1.5 1.5 13.6 (940.3) 13.6 408.5 23.8 408.5 71.0 - 71.0 - 948.60 80.70 140.00 189.60 (1,947.89) - 70.3 5.1 19.0 15.6 (162.3) - (13.30) 1.5 1.5 1.5 13.6 (940.3) 13.6 408.5 23.8 408.5 71.0 - 71.0 - 71.0 - 69.9 19.6 35.0 15.6 (162.3) - 84.9 5.1 46.0 16.2 (162.3) - 73.4 5.1 40.0 15.6 (162.3) - - - - (908.1) 470.8 493.1 1.5 1.5 1.5 13.6 (940.3) 13.6 408.5 32.8 408.5 71.0 - 71.0 - 71.0 - 85.9 5.1 15.6 (162.3) - 80.9 5.1 16.2 (162.3) - 69.9 5.1 15.6 (162.3) - - - - (884.0) 437.3 443.1 1.5 1.5 1.5 13.6 (940.3) 13.6 408.5 28.3 408.5 71.0 - 71.0 - 71.0 - 71.0 - 69.9 7.1 15.6 (162.3) - 79.9 5.1 16.2 (162.3) - 73.4 5.1 15.6 (162.3) - 109.9 5.1 15.6 (162.3) - 80.9 8.1 16.2 (162.3) - - - - - - - (927.5) 423.3 451.1 (924.0) 461.3 450.6 98 BUDGET 2010 FAD Ghi Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2.00 2.0 999.99 800.0 200.00 200.00 - - Chi phí th ngồi 12.00 16.67 - Chi phí khác 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 61.5 - 61.5 - 61.5 - 61.5 - 61.5 - 61.5 - 61.5 - 61.5 - 102.6 - 61.5 - 61.5 - 82.1 - 16.7 - 16.7 - 16.7 - 16.7 - 16.7 - 16.7 - 16.7 - 16.7 - 16.7 - 16.7 - 16.7 - 16.7 - - - - - - - - - - - - - 78.2 78.2 78.2 78.2 78.2 78.2 78.2 78.2 119.2 78.2 78.2 98.7 - - - - - - - - - - - - - - - - - - - - - - - - 2.0 10.0 - 2.0 - 2.0 - 2.0 130.0 46.0 - 2.0 10.0 - 2.0 5.0 - 2.0 - 2.0 - 2.0 - 2.0 - 2.0 - - 6.0 1.0 2.0 - 1.0 - - - 5.0 - - - 5.0 - - - - - - - - - - - - - - - - - 270.00 12.0 11.0 178.0 12.0 12.0 2.0 2.0 7.0 2.0 2.0 999.99 NamDV - Chi phí th ngồi 270.00 270.00 250.00 24.00 10.00 130.00 46.00 10.00 5.00 25.00 20.00 6.00 1.00 5.00 5.00 1.00 2.00 - Chi phí khác 3.0 2.0 25.0 27.0 99 BUDGET 2010 FAD Ghi Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2.00 HàPTT - Chi phí th ngồi Cơng tác - Chi phí khác 1.00 5.00 2.0 289.76 234.8 55.00 5.00 50.00 289.76 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 14.7 - 14.7 - 25.7 - 14.7 - 14.7 - 25.7 - 14.7 - 14.7 - 35.5 - 14.7 - 14.7 - 30.6 - 5.0 - 7.00 - - - 5.00 - - - 5.00 - - - 10.00 - - - 3.00 - - - 20.00 - - - - - - - - - - - - - 19.7 17.7 25.7 24.7 14.7 30.7 21.7 14.7 40.5 14.7 14.7 50.6 100 BAN FAD FAD2011-FSC Y2011 HaPTT3 Ghi 7.0 1.0 7.0 2,602.4 1,653.4 - Chi phí th ngồi Cơng tác CP hành khác 12.0 2.0 2.0 1.0 1.0 1.0 1.0 6.0 6.0 30.0 6.0 100.0 20.0 50.0 10.0 5.0 12.00 1.50 24.0 3.0 Logistics - Chi phí khác 949.0 72.0 60.0 12.0 100.0 Management Escape 20.0 50.0 10.0 30.0 500.0 18.00 77.0 72.0 5.0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0 103.3 103.33 180.84 103.33 103.33 180.84 103.33 103.33 249.73 103.33 103.33 215.28 6.0 6.0 6.0 6.0 6.0 6.0 30.0 6.0 6.0 6.0 6.0 6.0 6.0 30.0 6.0 6.0 100.0 20.0 50.0 400.0 1.50 10.0 5.0 9.1 1.50 9.1 1.50 5.0 9.1 1.50 9.1 1.50 9.1 1.50 5.0 9.1 1.50 9.1 1.50 5.0 9.1 1.50 9.1 1.50 5.0 9.1 1.50 5.0 9.1 1.50 72.0 5.0 26.0 2.0 13.0 Mã ngân sách 26.0 26.0 2,628.4 536.8 134.9 203.4 124.9 119.9 227.4 224.9 119.9 297.3 119.9 124.9 393.9 CPL PKH PTN PTN-AD-GB PTN-AD-TK PTN-AD-BT PTN-AD-ME PTN-AD-GL PTN-AD-TN PTN-AD-GM PTN-PC-PCT PTN-PC-TK PTN-PC-HC PTN-AD-HK PTN-AD-HK-DD PTN-AD-HK-LG CPK TCD TCD-PM-PM TCD-PC-PC # 101 BAN FAD FAD2011-FHO Y2011 NAMDV Ghi Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 16.3 16.3 16.3 16.3 16.3 16.3 16.3 16.3 16.3 16.3 16.3 16.3 90.6 62.88 90.59 62.88 158.54 61.93 90.59 65.31 90.59 57.53 158.54 57.53 90.59 57.53 90.59 57.53 218.94 57.53 90.59 57.53 90.59 57.27 188.74 56.37 10.00 60.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 Mã ngân sách 16.25 - Chi phí thuê 11.00 1.00 1.00 1.00 10.00 60.00 40.00 150.00 12.00 1.00 33.75 12.00 12.00 12.00 0.78 7.15 81.00 0.92 6.50 4.50 1.50 12.00 12.00 8.40 3.00 Design Furniture k hác CP hành khác 16.3 3,629.15 1,449.5 711.8 1,467.80 110.00 60.00 40.00 640.00 70.00 350.00 50.00 50.00 120.00 117.15 85.80 81.00 31.05 78.00 54.00 18.00 16.00 100.80 36.00 hàng tháng 40.00 640.00 FHO net hàng tháng hàng tháng 9.76 7.15 81.00 2.59 6.50 4.50 1.50 15.00 8.40 3.00 9.76 7.15 9.76 7.15 9.76 7.15 9.76 7.15 9.76 7.15 9.76 7.15 9.76 7.15 9.76 7.15 9.76 7.15 9.76 7.15 9.76 7.15 2.59 6.50 4.50 1.50 2.59 6.50 4.50 1.50 2.59 6.50 4.50 1.50 2.59 6.50 4.50 1.50 2.59 6.50 4.50 1.50 2.59 6.50 4.50 1.50 2.59 6.50 4.50 1.50 2.59 6.50 4.50 1.50 2.59 6.50 4.50 1.50 2.59 6.50 4.50 1.50 8.40 3.00 8.40 3.00 8.40 3.00 2.59 6.50 4.50 1.50 1.00 8.40 3.00 8.40 3.00 8.40 3.00 8.40 3.00 8.40 3.00 8.40 3.00 8.40 3.00 8.40 3.00 CPL PKH PTN PTN-AD-OTD PTN-AD-S14 PTN-AD-STP PTN-AD-S0 PTN-AD-VPP PTN-AD-NU PTN-AD-IL PTN-PC-F PTN-AD-VS PTN-AD-LT PTN-AD-CP PTN-AD-TT PTN-PC-HC PTN-AD-TB - Chi phí khác 160.00 TCD 160.00 3,789.15 160.00 292.88 266.88 313.87 1,009.31 TCD-PC-TV 202.53 269.47 201.53 201.53 329.87 201.53 201.26 298.51 # 102 BAN FAD FAD2011-FDN Y2011 NAMDV Ghi Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 8.1 8.06 14.10 8.06 8.06 14.10 8.06 8.06 19.47 8.06 8.06 16.78 100.00 55.00 0.50 18.00 0.50 5.00 2.08 5.00 0.50 18.00 0.50 5.00 2.08 5.00 0.50 18.00 0.50 5.00 2.08 5.00 0.50 6.00 0.50 5.00 2.08 5.00 0.50 6.00 0.50 5.00 2.08 20.00 0.50 6.00 0.50 5.00 2.08 5.00 50.50 6.00 0.50 5.00 2.08 5.00 0.50 6.00 0.50 5.00 2.08 5.00 0.50 6.00 0.50 5.00 2.08 5.00 0.50 6.00 0.50 5.00 2.08 5.00 0.50 6.00 0.50 5.00 2.08 5.00 0.50 6.00 0.50 5.00 2.08 Mã ngân sách 1.50 1.5 939.88 128.9 - Chi phí th ngồi CP hành chinh 100.00 5.00 0.50 12.00 12.00 5.00 2.08 1.00 Manager Teaming 1.00 12.00 12.00 12.00 66.00 13/9 Cúp 13/9 1/6 Trung thu 12.00 2.50 811.00 100.00 125.00 56.00 108.00 6.00 60.00 25.00 331.00 66.00 55.00 110.00 40.00 10.00 10.00 10.00 30.00 66.00 55.00 110.00 40.00 10.00 10.00 2.50 2.50 2.50 2.50 2.50 2.50 2.50 2.50 2.50 10.00 2.50 2.50 2.50 191.64 107.64 47.68 29.64 84.64 70.68 79.64 69.64 151.05 39.64 29.64 38.37 CPL PKH PTN PTN-PC-PCD PTN-PC-TK PTN-PC-MT PTN-PC-D PTN-PC-F PTN-PC-HC PTN-PC-HD PTN-TH PTN-TH-HL PTN-TH-VD PTN-TH-139 PTN-TH-C13 PTN-TH-GL PTN-TH-16 PTN-TH-TH PTN-TH-CL - Chi phí khác - 939.88 # 103 BAN FAD FAD2011-FCT Y2011 NAMDV Ghi Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 7.1 0.36 7.15 0.36 12.50 0.36 7.15 0.36 7.15 0.36 12.50 0.36 7.15 0.36 7.15 0.36 17.27 0.36 7.15 0.36 7.15 0.36 14.89 0.36 22.00 70.00 2.00 0.50 1.67 - 2.00 2.00 2.00 2.00 11.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 15.50 1.67 - 2.00 0.50 1.67 - 2.00 0.50 1.67 - 2.00 0.50 1.67 10.00 2.00 0.50 1.67 - 2.00 20.50 1.67 - 2.00 0.50 1.67 - 2.00 0.50 1.67 - 2.00 0.50 1.67 - 2.00 0.50 1.67 - 2.00 0.50 1.67 - 7.00 1.25 1.25 1.25 Mã ngân sách 1.00 - Chi phí thuê Manager Teaming 12.00 1.00 12.00 12.00 12.00 2.00 70.00 2.00 0.50 1.67 13/9 Cúp 13/9 1/6 Trung thu 12.00 1.25 1.0 482.66 114.3 4.33 364.00 53.00 70.00 24.00 41.00 20.00 156.00 10.00 100.00 10.00 7.00 7.00 7.00 15.00 100.00 10.00 7.00 7.00 1.25 1.25 1.25 1.25 1.25 1.25 1.25 1.25 1.25 CPL PKH PTN PTN-PC-TK PTN-PC-PCD PTN-PC-D PTN-PC-MT PTN-PC-HD PTN-TH PTN-TH-VD PTN-TH-139 PTN-TH-C13 PTN-TH-GL PTN-TH-16 PTN-TH-TH PTN-TH-CL - Chi phí khác 13.00 1.00 13.00 TCD 13.00 13.00 495.66 117.92 TCD-PC-PC 29.92 20.28 14.92 31.92 36.28 34.92 24.92 125.05 21.92 14.92 22.66 # 104 BAN FAD FAD2011-FCG Y2011 NAMDV Ghi Jan 2.50 1.00 NamDV 2.5 2.5 (116.34) 494.2 30.9 (3,180.00) (2,433.00) 2,569.43 thu lai tu cty thue nha, theo 2,569.43 - Chi phí th ngồi MANAGEMENT OVERHEAD: MANAGEMENT Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 30.89 819.00 54.06 819.00 30.89 819.00 54.06 819.00 30.89 819.00 74.65 819.00 30.89 819.00 64.35 819.00 - - - - - - - - - - - 469.81 26.00 15.00 10.20 82.90 1.50 3.00 469.81 26.00 15.00 1.00 250.00 15.00 82.90 52.00 851.50 3.00 469.81 26.00 15.00 175.00 15.00 82.90 1.50 3.00 469.81 26.00 15.00 33.50 15.00 82.90 23.50 3.00 474.81 26.00 15.00 105.00 15.00 82.90 1.50 3.00 474.81 26.00 15.00 15.00 82.90 1.50 3.00 474.81 26.00 15.00 1.00 15.00 82.90 1.50 3.00 474.81 26.00 15.00 15.00 82.90 1.50 3.00 474.81 26.00 15.00 150.00 15.00 82.90 1.50 3.00 474.81 26.00 15.00 23.00 15.00 82.90 1.50 3.00 (710.06) (710.06) 469.81 26.00 15.00 10.00 135.00 15.00 82.90 760.00 1.50 3.00 50.00 (710.06) (710.06) (710.06) (710.06) (710.06) (710.06) (710.06) (710.06) (710.06) 928.04 831.71 758.04 802.80 908.04 814.51 Mã ngân sách 30.89 (2,433.00) 30.89 (2,433.00) 30.89 (2,433.00) CPL PKH PTN PTN-QLN-DM TRÙNG 12.00 Chi phí hàng ngày 5,659.66 312.00 180.00 114.00 881.20 170.40 994.85 1,282.00 965.00 456.00 75.00 (8,520.68) 2,75 usd/m2 461.81 26.00 15.00 45.50 66.20 10.20 82.90 470.00 76.50 423.00 25.00 (710.06) PTN-QLN-MO PTN-QLN-HN PTN-QLN-N PTN-QLN-PSS PTN-QLN-HS PTN-QLN-BH PTN-QLN-SCO PTN-QLN-USI PTN-QLN-XMT PTN-QLN-PC PTN-QLN-HT PTN-QLN-B - Chi phí khác - (116.34) (1,410.06) 748.24 1,929.21 (1,543.96) (2,388.96) (2,493.96) # 105 BAN FAD FAD2011-NDC Y2011 ThyTTM Ghi 1.50 1.00 ThyTTM 1.5 (13.30) 217.2 (493.49) 263.01 852.00 (588.99) - Chi phí th ngồi MANAGEMENT OVERHEAD: MANAGEMENT Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 13.6 (940.35) 13.57 408.49 23.75 408.49 13.57 (940.35) 13.57 408.49 23.75 408.49 13.57 (940.35) 13.57 408.49 32.80 408.49 13.57 (940.35) 13.57 408.49 28.28 408.49 71.00 71.00 71.00 71.00 71.00 71.00 71.00 71.00 71.00 71.00 71.00 71.00 70.25 5.10 69.85 19.60 84.85 5.10 73.35 5.10 85.85 5.10 80.85 5.10 69.85 5.10 69.85 7.10 79.85 5.10 73.35 5.10 109.85 5.10 80.85 8.10 19.00 35.00 46.00 40.00 - - - - - - - - 15.60 15.60 16.20 15.60 15.60 16.20 15.60 15.60 16.20 15.60 15.60 16.20 (162.32) (162.32) (162.32) (162.32) (162.32) (162.32) (162.32) (162.32) (162.32) (162.32) (162.32) (162.32) (908.15) 470.79 493.07 (884.05) 437.29 443.07 (927.55) 423.29 451.12 (924.05) 461.29 450.59 Mã ngân sách CPL PKH PTN PTN-QLN-DM TRÙNG 12.00 Chi phí hàng ngày 948.60 80.70 140.00 189.60 (1,947.89) PTN-QLN-MO PTN-QLN-HN PTN-QLN-N PTN-QLN-PSS PTN-QLN-HS PTN-QLN-BH PTN-QLN-SCO PTN-QLN-USI PTN-QLN-XMT PTN-QLN-PC PTN-QLN-HT PTN-QLN-B - Chi phí khác - (13.30) # 106 BAN FAD FAD2011-FLH Y2011 TuanMD Ghi 2.00 1.00 2.0 999.99 800.0 - Chi phí thuê 12.00 16.67 200.00 200.00 - Mã ngân sách Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 61.5 61.54 61.54 61.54 61.54 61.54 61.54 61.54 102.56 61.54 61.54 82.05 16.67 16.67 16.67 16.67 16.67 16.67 16.67 16.67 16.67 16.67 16.67 16.67 CPL PKH PTN PTN-PC-DN 78.20 78.20 78.20 78.20 78.20 78.20 78.20 78.20 119.23 78.20 78.20 98.72 # - Chi phí khác - 999.99 107 BAN FAD FAD2011-ND Y2011 VanNHT Ghi 1.00 270.00 - Chi phí th ngồi 270.00 250.00 24.00 10.00 130.00 46.00 10.00 5.00 25.00 20.00 giam dao tao 6.00 1.00 5.00 5.00 1.00 2.00 Jan Feb Mar Apr May Jun - - - - - - - - - - - 2.00 10.00 2.00 2.00 2.00 2.00 Jul Aug Sep Oct Nov Dec - - - - - - - - - - - - - 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Mã ngân sách 130.00 46.00 10.00 5.00 25.00 6.00 1.00 5.00 5.00 1.00 2.00 CPL PKH PTN PTN-HD PTN-HD-GL PTN-HD-KT PTN-HD-HC PTN-HD-KN PTN-HD-FAD PTN-HD-TN-GT PTN-HD-NA PTN-ND PTN-ND-HC PTN-ND-PC PTN-ND-QTMS PTN-ND-TP PTN-ND-BMT PTN-ND-GO - Chi phí khác - 270.00 12.00 11.00 3.00 178.00 12.00 12.00 2.00 2.00 7.00 2.00 2.00 27.00 # 108 BAN FAD FAD2011-PCH Y2011 HaPTT3 Ghi 2.00 1.00 2.0 289.76 234.8 - Chi phí th ngồi Cơng tác 1.00 5.00 55.00 5.00 50.00 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 14.7 14.67 25.68 14.67 14.67 25.68 14.67 14.67 35.46 14.67 14.67 30.57 5.00 7.00 30.68 21.67 Mã ngân sách 20.00 CPL PKH PTN PTN-PC-PCT PTN-AD-MS 50.57 # 5.00 3.00 10.00 5.00 - Chi phí khác - 289.76 19.67 17.67 25.68 24.67 14.67 14.67 40.46 14.67 14.67 109 BAN FAD HCM Y2010 Ghi Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 34,710 34,710 34,710 34,710 34,710 34,710 34,710 34,710 34,710 34,710 34,710 34,710 398,194 10,294 398,194 10,294 398,194 10,294 398,194 10,294 398,194 10,294 398,194 10,294 398,194 10,294 398,194 10,294 398,194 10,294 398,194 10,294 398,194 10,294 398,194 10,294 64,000 64,000 64,000 64,000 64,000 64,000 64,000 64,000 64,000 64,000 64,000 64,000 400 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 3,000 3,000 10,000 3,000 3,000 10,000 3,000 3,000 3,000 10,000 3,000 2,500 16,000 3,000 2,500 3,000 2,500 16,000 3,000 7,903,364 3.Phí QLTN 83,304 166,608 tác QLTN 4,901,856 4,778,328 Tính m2 123,528 Tính m2 thuê BQL 768,000 kính ngồi 400 30,000 36,000 40,000 2,000 4,200 7,000 '+ Chi phí khác 1,440,000 30,000 1,200 3,500 16,000 10,000 180,600 400 30,000 32,000 36,000 40,000 24,000 2,000 4,200 5,000 7,000 1,556,700 1,440,000 36,000 1,200 48,000 3,500 16,000 12,000 3,000 10,000 24,000 350 350 350 5,000 350 350 1,000 350 350 350 350 3,500 120,000 3,000 100 4,000 1,000 120,000 3,000 100 4,000 1,500 13,000 1,000 350 350 1,000 350 3,500 120,000 3,000 100 4,000 120,000 3,000 100 4,000 120,000 3,000 100 4,000 120,000 3,000 100 4,000 120,000 3,000 100 4,000 120,000 3,000 100 4,000 2,000 120,000 3,000 100 4,000 120,000 3,000 100 4,000 120,000 3,000 100 4,000 120,000 3,000 100 4,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 3,000 1,000 110 BAN FAD HCM Y2010 Ghi Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 189,600 120,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 2,400 2,400 2,400 2,400 3,600 1,200 1,200 200 200 200 200 200 200 200 200 300 100 100 200 200 300 100 100 200 200 300 100 100 200 200 300 100 100 200 600 200 200 300 100 100 200 200 200 300 100 100 200 600 200 200 300 100 100 200 200 200 300 100 100 200 600 200 200 300 100 100 200 200 300 100 100 200 200 300 100 100 200 600 200 200 300 100 100 12,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 2,400 2,400 200 200 200 200 200 200 200 200 200 200 200 200 1,000 1,200 100 100 100 100 100 100 100 100 100 100 100 100 35,000 2,200 36,000 2,400 3,000 200 3,000 200 3,000 200 3,000 200 3,000 200 3,000 200 3,000 200 3,000 200 3,000 200 3,000 200 3,000 200 3,000 200 1,500 2,000 2,000 2,200 3,600 1,200 1,000 140,000 15,000 40,000 2,000 15,000 2,000 46,000 20,000 tính vào chi phí DA 15,000 40,000 2,000 15,000 2,000 46,000 20,000 111 BAN FAD HCM Y2010 Ghi Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 7,967,232 5,395,344 1,725,108 1,725,108 1,725,108 1,725,108 1,505,088 600,000 Doanh thu cho thuê bãi xe honda 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 24,000 36,000 48,000 140,400 140,400 24,000 24,000 6,000 24,000 2,000 3,000 4,000 35,100 35,100 2,000 2,000 500 2,000 2,000 3,000 4,000 2,000 3,000 4,000 2,000 3,000 4,000 2,000 3,000 4,000 2,000 3,000 4,000 2,000 3,000 4,000 2,000 2,000 500 2,000 2,000 2,000 500 2,000 2,000 2,000 500 2,000 2,000 2,000 500 2,000 2,000 3,000 4,000 35,100 35,100 2,000 2,000 500 2,000 2,000 3,000 4,000 2,000 2,000 500 2,000 2,000 3,000 4,000 35,100 35,100 2,000 2,000 500 2,000 2,000 3,000 4,000 2,000 2,000 500 2,000 2,000 3,000 4,000 35,100 35,100 2,000 2,000 500 2,000 2,000 2,000 500 2,000 2,000 2,000 500 2,000 7,903,364 7,967,232 63,868 Kinh doanh TN có lãi ... kinh doanh chi ng góp ng m ng: tốn doanh Tr Tr c chi phí 35 Tr chi nh ng bày chi phí n m tài Tr tốn chi phí thành b chi phí chi phí Nhà n chi phí n 0% 36 m chi phí hàng n m sau chi phí, Tr c... 01.10BM/TC/HDCV /FPT 01.20BM/TC/HDCV /FPT M 02.20BM/TC/HDCV /FPT 1/0 1/0 1/1 09/10/2010 09/10/2010 09/10/2010 34 2.3.4 2.3.4.1 0109010 ngày 09/01/200 a chi phí tốn chi phí m chi phí hàng n chi phí cơng ty kinh... m Công ty C ph n H th ng thông tin FPT (FIS) D ch v tin h c Công ty TNHH D ch v tin h c FPT (FSC) Xu t kh u ph n m m Công ty C ph n Ph n m m FPT (FSOFT) Vi n thông Công ty C ph n Vi n thông FPT