bài tập kế toán quản trị có lời giải phần 1

LoTi noi dauKe toan quart tri la phan he thuoc he thong thong tin ke toan co vi tri va tac dung rat quan trong trong cdng tac quan ly, dieu hanh cdc to chlic, doanh nghiep, d&c biet la

HE THONG BAl TAP VA BAl GIANG

KE TOAN QUAN TRI

Th.S HUYNH LO l - Th.S NGU YEN K KAC TAM

Hieu dinh: TS VO VAN NHI

Chiu track nhiem xuat ban CAT VAN TH AN H Bicn tap : H OAN G NGOC

Si'fa ban in : TH A O N G U YEN

Bia : TRU N G N G U YEN

2 0 0 1.

Th.s HUYNH LCfl - Th.s NGUYEN KHAC TAM

Hi£u dinh: TS VO VAN NHI

GV Khoa Ke toan Kiem toan - DH Kinh te TP.HCM

HE THONG BAI TAP• •

v A bAi giAi

k e t o A n q u A n t r i

LoTi noi dau

Ke toan quart tri la phan he thuoc he thong thong tin ke toan

co vi tri va tac dung rat quan trong trong cdng tac quan ly, dieu hanh cdc to chlic, doanh nghiep, d&c biet la cdc to chtic doanh nghiep co quy mo lan, hoat dong da link vtic trong pham vi rong Mac du ke toan quan tri da dtioc cac to chtic doanh nghiep a ntidc ta sii dung de cung cdp thong tin til rat lau nhitng viec sil dung nay mang tinh tti phat, xudt phat til yeu cau noi tai va kha nang am hieu, ting dung cua cdc nha chuyen mon Ke toan quan tri chiia tra thanh m ot he thong khoa hoc de lam cong cu ho tra co hieu qua cho cong tac quan ly, dieu hanh cua cdc nha quan tri a cdc cdp do khdc nhau.

Trong llnh vile dao tao thi mon hoc ke toan quan tri m&i chi ditoc dila veto gian g day trong may nam gan day a mot so trildng dai hoc, cao dang dao tao cdc chuyen nganh ve kinh te - quan tri kinh doanh Tuy nhien viec dao tao con rong ve ly thuyet, chila de cap nhieu den cdc bai tap tinh huong de giup sinh vien co dieu kien nghien citu itng dung nhdm ndm chdc noi dung mon hoc va

co the van dung ditoc thile te nhitng kien thile da dtioc tiep thu Vai m ong muon gop phan ho tro cho cdc ban sinh vien va cho cdc doc gia co tai lieu tham khao de tint hi$u, nghien cihi va thile hanh ke toan quan tri qua cdc tinh huong cu the, chung toi bien

soan cuon H E TH O N G B A I TAP VA B A I GIAI K E TOAN

Q U A N TRI Noi dung cuon sach dtioc bien soan theo trinh til ttiang ting v&i cuon ke toan quan tri da dtioc xudt ban Trong titng chitong, ben earth cdc cau hoi, bai tap ve cdc tinh huong, con co nhilng cau hoi dung de on tap noi dung mon hoc.

Rat m ong don nhan y kien dong gop, xay dting cua ban doc.

Cac tac gia.

CHI/0NG 1

IMHfflMG VAN DE CHUNG

VE KE TOAN QUAN TRI

Cau 1: Ke toan quan tri co the ap dung chu yeu o nhdng to chdc

nao dudi day:

a Cac to chdc vdi muc tieu lqi nhuan

b Cac co quan chdc nang nha nUdc

c Cac to chute nhan dao

d Tat ca cac to chute tren

Cau 2: Ke toan quan tri cung cap th on g tin chu yeu cho nha

quan tri thi/c hien chute nang:

a Lap ke hoach

b To chute thiJc hien

c Kiem tra, danh gia

d Ra quyet dinh

e Cho tat ca cac chufc nang tren

Cau 3: Sii ra ddi cua ke toan quan tri nhkm giai quyet th on g tin:

a Kiem tra tinh hinh kinh te - tai chinh d doanh nghiep cua cac co dong

b Kiem soat tinh hinh kinh te - tai chinh a doanh nghiep

cua co quan quan ly chdc nang

c Xac dinh thong nhat ve tai san, nguon von, chi phi, thu nhap va lqi nl^uan cua cac con g ty kiem toan

d Nhu cau thong tin cho cac nha quan tri tron g m oi trudng canh tranh mdi, sir tu dong hoa ngay cang cao trong hoat dong cua doanh nghiep va toe do phat trien doanh nghiep ngay cang nhanh

Cau 4: Ddi tUOng sii dung thong tin ke toan quan tri chu yeu la:

a Nha quan tri d cac cap trong to chdc

b Cac co quan quan ly chdc nang cua nha nude

c Cac to chtic dau tif tai chinh.

d Cac chu no cua doanh nghiep

Cau 5: B&c diem th on g tin cua ke toan quan tri:

a Tuan thu nhting quy dinh ve mat dinh tinh, dinh lifong cua

nguyen ti c , chuan miic ke toan.

b Tuan thu nhting quy dinh trong chinh sach ke toan thong nhat do nha nude ban hanh

c Luon luon the hien bang gia phi thuc te va doi hoi chinh xac tuyet doi

d B a t trong tarn den tUcfng lai va thudng doi hoi cao ve tinh linh hoat, kip thdi, htiu l'ch

C au 6: Bao cao ke toan quan tri the hien thong tin kinh te tai

chinh:

a O pham vi toan bo doanh nghiep trong m ot thoi ky

b Theo tifng m at hang, t t o g khla canh hoat dong cua doanh nghiep dap ting nhu cau thong tin cua nha quan tri

c H oat dong cua toan doanh nghiep trong tting thdi diem

d Ve thu nhap, chi phi, lqi nhuan cua doanh nghiep trong tting thdi ky

Cau 7: Bao cao ke toan quan tri dirge lap vao thcri diem:

a Khi ket thuc nien do ke toan

b Khi ket thuc quy

c Khi co quan quan ly chtic nang yeu cau kiem tra

d Khi nha quan tri can thong tin thuc hien cac chtic nang quan ly

Cau 8: Ke toan quiSn tri la m ot chuyen nganh ke toan:

a Doc lap vdi ke toan tai chinh

9

b Cung vdi ke toan tai chinh t h j - z it — -3 - - "Pthong tin kinh te - tai chinh cua m ot to chtic.

c Thuoc bo phan cua ke toan tai chinh nhSm cung cap thong tin chi tiet ve tinh hinh kinh te - tai chinh cua m ot to chtic trong qua khti

d Cung cap thong tin de lap ke hoach

Cau 9: Ke toan quan tri thudng dtfoc thiet ke th on g tin dudi

hinh thtic:

a So sanh

b Phuong trinh, d6 thi

c Dii bao, ifdc ltfqng theo cac m o hinh quan ly

d Tat ca cac dang tren

Cau 10: Ke toan quan tri thudng duoc:

a Xay dung va chuan hoa trong chinh sach ke toan thong nhat

b Xay dung va ap dung thong nhat trong pham vi nganh

c Xay dung phu hop vdi dac diem kinh te ky thuat va yeu cSu quan ly rieng tdng doanh nghiep

d Xay dung theo yeu c lu kiem soat cua hoi dong quan tri

Cau 11: N oi dung ke toan d m ot doanh nghiep bao gom:

a Ke toan chi tiet va ke toan tong hop

b Ke toan tai chinh va ke toan quan tri

c Ke toan von b^ng tien, ke toan no phai thu, ke toan nguyen vat lieu, ke toan tai san co dinh, ke toan tien luong va cac khoan trich theo li/ong, ke toan chi phi san xuat va gia thanh san pham , ke toan doanh thu, ke toan ket qua hoat dong san xuat kinh doanh, ke toan ket qua hoat dong tai chinh, ke toan ket qua hoat dong bat

muung, K.e w an no pnai tra, ke toan nguon von kinh doanh, lap bao cao tai chinh.

d Ke toan tai san, nguon von, chi phi, thu nhap, loi nhuan va phan phoi loi nhuan

C au 12: Quy trinh xti ly thong tin kinh te - tai chinh cua ke toan

quan tri duoc tien hanh theo quy trinh:

a T h on g tin tren chting tir - Phan tich thong tin theo cac chi tieu tren tai khoan - Bao cao thong tin theo mau thong nhat chung

b ,'Nhu cau thong tin quan tri - Phan tich de chon loc thong tin thich hop - Bao cao tom tat

c T hong tin thiic te - l/d c ltfong - Bao cao tom tSt

d T h ong tin tren bao cao tai chinh - Phan tich thong tin theo

yeu cau quan tri noi bo - Bao cao tom tit.

Cau 13: De xuf ly tot quy trinh cong viec cua ke t.nan quan tri

nhan vien -ke-toan can phai:

a Hieu biet chinh sach, che do tai chinh - ke toan

b Hieu biet m oi trtfdng phap ly cua doanh nghiep

c Hieu biet duqc nhu c&u va dac diem van dong thong tin kinh te - tai chinh trong hoat dong cua doanh nghiep

d Hieu biet tat ca nhting van de tren

Cau 14: Sii ra ddi cua ke toan quan tri nh&m muc dich:

a K et hop nhting thanh tUu cua cac chuyen nganh kinh te, toan hoc, phuong tien xti ly thong tin hien dai de cung cap

th on g tin kinh te - tai chinh cho nha quan tri lam phuong tien hoan thanh cac muc tieu trong tuong lai

b Sat nhap m ot so nhan vien d cac bo phan quan ly nham giam bien che gian tiep, tiet kiem chi phi, giam gia thanh

de tang nang liic canh tranh cho doanh nghiep.

c Cung cap thong tin kinh te - tai chinh kip thdi de han che bcifi nhting rui ro trong thi trtfdng canh tranh ngay cang khoc liet

d Xay dung m ot he thong thong tin kinh te - tai chinh bao mat cua doanh nghiep trong canh tranh

day

a Nganh san xuat cong nghiep

b Nganh xay dung co ban

c Nganh thuong nghiep, dich vu

d Tat ca cac nganh

Cau 16: Noi dung bao cao ke toan quan tri do:

a Bo tai chinh quy dinh

b Chu tich hoi dong quan tri quy dinh

c Nha quan tri doanh nghiep quy dinh

d Nhan vien ke toan quan tri quy dinh

Cau 17: Bao cao ke toan quan tri phai dam bao cung cap thong

tin kinh te - tai chinh:

a Tuan thu nguyen t^c gia goc, nhat quan, than trong

b Dung theo gia hien hanh

c Tuong xting giua chi phi vdi thu nhap trong tung thoi ky

d Tinh toe do va hull ich cua thong tin hay m ot sif \J(ic luong

tot nhat

Cau 18: Bang nhting hieu biet ve ke toan quan tri, anh chi giai

thich nhan dinh sau: Ke toan quan tri chi co the ap dung va phat huy tac dung trong m ot doanh nghiep khi doanh

nghiep khong bi rang buoc nhieu boi nhufng chinh sach, che

do tai chinh ke toan."

Cau 19: Bang nhtfng hieu biet ve ke toan quan tri, anh chi trinh

bay quan diem va giai thich ly do nen hay khong nen van

dung ke toan quan tri a cac doanh nghiep Viet nam.

C au 20: T rong bao cao nghien ciJu va hoan thien he thong cac

cong cu quan ly m ot chuyen gia ke toan phat bieu "Cho den nay, ke toan cua cong ty chung ta v£n la nhtfng nha suf hoc kinh te doanh nghiep" Bang nhting hieu biet ve ke toan quan tri, anh chi giai thich va cho biet doanh nghiep da ap dung ke toan quan tri hay chiia, giai thich

Cau 21: Trinh bay doi titong nghien cufu cua ke toan quan tri Cau 22: T rinh bay cac phiicfng ph£p cua ke toan quan tri

C au 23: Trinh bay nhflng diem giong va khac nhau giufa ke toan

tai chinh va ke toan quan tri

Cau 24: Giai thich tinh linh hoat (m em deo) cua ke toan quan

tri trong viec thu thap, xuf ly va cung cap thong tin

CHl/ONG 2

SAN XUAT KINH DOANH

14

I LY THUYET

Cau 1: Chi phi la nhufng phi ton g£in lien vcri:

a Muc dich kinh doanh

h Muc dich d§u tii tai san co dinh

c Muc dich chi tieu khen thifdng, phuc loi

d Thanh toan thue gia tri gia tang dau vao 6 nhting doanh nghiep tinh thue gia tri gia tang theo phuong phap khau trti

Cau 2: Can cti vao noi dung kinh te ban dau, chi phi cua nhting

doanh nghiep hoat dong a nhting linh viTc sau co cung so yeu

to:

a N ganh cong nghiep

b Nganh xay lap

c N ganh nong nghiep

d Tat ca cac nganh

Cau 3: Chi phi san xuat kinh doanh cua m ot doanh nghiep hoat

dong d linh vifc san xuat cong nghiep bao gom nhting khoan

Cau 4: Chi phi san xuat kinh doanh cua m ot doanh nghiep hoat

dong a linh virc thi con s xav l&D bao gom nhting khoan muc

sau

a 4 khoan muc

b 5 khoan muc.

c 3 khoan muc

d 6 khoan muc

Cau 5: Theo moi quan he giufa chi phi vdi thdi ky tinh ket qua

hoat dong san xuat kinh doanh, chi phi san xuat k inh doanh bao gom:

a Chi phi san pham , chi phi ban hang, chi phi quan ly doanh nghiep

b v Chi phi san pham, chi phi thdi ky

c Chi phi san xuat, chi phi thdi ky

d Chi phi true tiep, chi phi gian tiep

Cau 6: Theo phuong phap quy nap chi phi vao ddi tuong chiu chi

phi, chi phi san xuat kinh doanh bao gom :

a Chi phi san pham, chi phi thdi ky

b Chi phi true tiep, chi phi gian tiep

c Chi phi don nhat, chi phi quan ly chung

d Bien phi, dinh phi

Cau 7: Theo phuong phap Ung xuf chi phi, chi phi san xuat kinh

doanh thuc te bao gom:

a Bien phi, dinh phi

b Bien phi, dinh phi, chi phi hdn hqp y

c Chi phi don nhat, chi phi ket hop

d Bien phi thuc thu, bien phi cap bac, dinh phi b it buoc.

Cau 8: Bien phi cap bac so vdi dinh phi tuy y co nhufng diem

khac biet co ban sau:

a Do nhay cam cua bien phi cap bac tot hen khi mtic do hoat dong thay doi

b D l huy bo va c&t giam hon trong ky hach toan.

c Co the giam den khong trong ky hach toan

d T at ca cac cau tren deu dung

e Tat ca c^c cau tren deu sai

C au 9: Muon kiem soat tot hon ve dinh phi, nha quan tri can

phai xem xet chi phi nay ttr:

a Xay di/ng co cau to chufc va ke hoach dau ttf dai han

b Tang ctfdng cong suat san xuat toi da

c Phan cap va quan ly tot hon dinh phi d tting cap do quanly-

d Tat ca cau tren deu dung

Cau 10: Chi phi kiem soat diioc la nhting chi phi:

a Thuoc pham vi va quyen quyet dinh nha quan tri

b Thay doi theo cap do quan ly

c BdOc nha quan tri an dinh theo quy mo hoat d o n g '

d Tat ca cau tren d lu dung

C au 11: Xac dinh n ghiep vu nao dircri day tao ra chi phl_tai

doanh nghiep:

a Thue xuat khau, thue tieu thu dac biet phai nop,

b Thue gia tri gia tang phai nop theo phuong phap tinh thue khau trtt

c H ao hut vat tu, tai san trong dinh mufc liiu tra

d Dii phong giam gia daw ‘ttM ai •eb^U#^if(vjpi^T,thu kho doi, hang ton kho

Cau 12: Chi phi nao diidp day la chi phi kiem soatl duoc ddi vdi

ban giam doc doanh iigh iep -

a K h a u hao tai san co dinh

b. Chi phi nguyen vat lieu trUc tiep, chi phi nhan cong trUc

tiep d cac bo phan san xuat

c Chi phi mua bao hiem tai san theo hop dong thanh toan hang nam

d Thue xuat khau phai nop theo tinh hinh xuat khau

Cau 13: Xac dinh nhting chi phi nao co the la bien phi cap bac:

a Chi phi nguyen vat lieu true tiep

b Chi phi nhan cong true tiep

c Chi phi bao hiem tai san theo hop dong thanh toan hang nam

d Chi phi luong tho bao tri, chi phi nang luqng

Cau 14: Xac dinh nhufng chi phi nao la dinh phi tuy y:

a Chi phi khau hao tai san co djnh san xuat

b Chi phi quang cao

c Tien thue nha xudng de may m oc th iet bi san xuat hang nam

d Tien liiong ban giam doc cong ty

e Tat ca cac cau tren deu dung

Cau 15: Chi phi chim la:

a Chi phi co the lUu lai bdi viec khong thua nhan moi phuong an

b Chi phi co the duoc chuyen vao tuong lai, hoac kh on g anh huong den hoat dong hien hanh

c Chi phi khong the tranh duoc do no da xay ra vdi moi phuong an

d Chi phi doi hoi co mot sti chi tien hien tai hoac tuong la: gan

C a u 16: Dudi day la danh muc chi phi phat sinh d mot Cong ty

m ay m&c:

a Chi phi xang, d&u cho nhan vien ban h&ng

b Luong gid cua tho may

c Chi phi dien thoai

d Chi phi phu lieu chi

e Chi phi hoa hong ban hang

f Chi phi m iu chufng tti duoc dung d van phong

g Chi phi nut, day keo

h Chi phi khau hao m ay may

i Chi phi quang cao

j LUcfng quan ly doanh nghiep

k Lai di vay

1 Chi phi thiet ke kieu m lu

m Chi phi stlfa chtfa mai nha phan xudng

n Chi phi bao bi don g goi

Y e u c a u :

a Vao thdi diem cac chi phi nay phat sinh, chi phi nao se duoc phan loai la chi phi thdi ky; Chi phi nao duoc phan loai la chi phi san pham

b T ron g so cac chi phi san pham, chi phi n&o la true tiep; chi phi gian tiep, giai thich

C a u 17: B ien phi san xuat kinh doanh la nhumg chi phi:

a T on g so bien thien theo mtic do hoat dong

b La m ot hSng so tren m ot don vi muc do hoat dong

c Khi doanh nghiep ngim g hoat dong bSng khong

d T a t c& cac cau tren deu dung.

19

Cau 18: Dinh phi san xuat kinh doanh la nhufng chi phi.

a Tong so co dinh d nhufng pham vi hoat dong nhat dinh

b Thay doi ty le nghich vdi mufc do hoat dong neu xet tren

m ot don vi mufc do hoat dong

c Khi doanh nghiep ngting hoat dong dinh phi van ton tai

d Tat ca cac cau tren deu dung

Cau 19: Chi phi san pham la chi phi:

a Phat sinh va duoc bu d&p toan bo tron g ky ke toan

b Phat sinh g&n lien hoat dong san xuat va duoc bu deip mot phdn theo tinh hinh tieu thu trong ky ke toan

c Phat sinh va duoc bu d&p khi tieu thu toan bo hang ton kho trong ky

d Phat sinh va dugc bu d&p khi nhap kho thanh pham

Cau 20: Lgi nhuan tren bao cao ket qua kinh doanh theo phuong

phap true tiep (hinh thUc so du dam phi):

a Ldn hon lgi nhuan tren bao cao ket qua kinh doanh theo phuong phap chi phi toan bo

b Nho hon lgi nhuan tren bao cao ket qua kinh doanh theo phuong phap chi phi toan bo

c Bang lgi nhuan tren bao cao ket qua kinh doanh theo phuong phap chi phi toan bo

d Tuy thuoc vao moi quan he san xuat tieu thu a ky ke toan

va ky trugc chuyen sang

Cau 21: Trinh bay ban chat kinh te cua chi phi san xuat

Cau 22 Phan biet khai niem chi phi va chi tieu trong doanh

nghiep

Cau 23: Muc tieu va tac dung cua viec phan loai chi phi san xua;

kinh doanh

II BAI TAP:

pham A cua m ot cong ty san xuat trong n&m X dudi day:

1 Xuat nguyen vat lieu dung san xuat san pham:10.000.000d

2 Xuat cong cu dung cu suf dung m ot ky dung san xuat san pham 200.000d, dung lam bao bi van chuyen 230.000d

3 T ien lirong phai tra:

+ Cong nhan san xuat : 5.000.000d

+ Nhan vien quan ly san xuat : l.OOO.OOOd

+ N han vien ban hang : 2.000.000d

+ Cac phong ban nghiep vu : 3.000.000d

4 Khau hao tai san co dinh:

+ May moc thiet bi : 6.000.000d

+ Cijfa hang, quay hang : 1.600.000d

+ Xe oto ban giam doc : 1.900.000d

+ Van phong cdng ty : 1.400.000d

5 Hoa don dich vu:

+ Bien nUcfc san xuat : 250.000d

+ Quang cao san pham : lOO.OOOd

+ Mua bao hiem tai san : 120.000d

6 Phieu chi tien mat:

+ Sijfa chufa thUcmg xuyen nha xuong san xuat: 50.000d + Boi dirong bao ve true dem : 40.000d+ Tiep khach van phong cong ty : 20.000d+ Mua nguyen vat lieu dUa vao san xuat khong nhap kho:

5.000.000d

7 Trich kinh phi cong doan 2%, bao hiem xa hoi 20 i , bao hiem y te 3%

Yeu cau:

1 Lap bao cao chi phi theo yeu to

2 Lap bao cao chi phi theo cong dung kinh te

3 Lap bao cao chi phi san pham va chi phi thdi ky Gia sa chi phi san xuat do dang dau ky 2.360.000d, chi phi san xuat do dang cuoi ky l.OOO.OOOd, so liiong thanh pham duoc tieu thu trong ky vdi doanh so 51.000.000d, tinh va lap bao cao ket qua kinh doanh

4 Lap bao cao chi phi theo m o hinh ting xti ch i phi Gia sd

mtic do hoat dong san xuat kinh doanh tang 20c/( va d

mtic do nay dinh phi v&n chua thay doi, du bao chi phi san xuat kinh doanh cua cong ty

Cho biet hang nam doanh nghiep du toan chi phi cong

cu dung cu, khau hao, nhan vien quan ly, chi phi sufa chUa, ngan sach quang cao, dien nude, tiep khach cc dinh theo tting pham vi hoat dong san xuat kinh doanh

BAI 2: Phan tich chi phi hon hop

Cau 1: Theo tai iieu thong ke chi phi nang luong cua m ot phan

xUdng san xuat trong quy I nam X nhu sau:

Sti dung phuong phap c h e n h le c h de xac dinh:

a Bien phi nang luong cho moi gid m ay hoat dong

b D inh phi nang lugng m oi thang, mm quy.

c V iet phucrng trinh du bao chi phi nang lugng hang thang cua cong ty

C au 2: C on g ty H san xuat san pham X, khi soan thao du toan

cho nam tori, ke toan cong ty phai xuT ly nhufng so lieu lien quan den chi phi dien nhtf sau:

Yeu cau suf dung phifcfng phap binh phuong nho nhat xac dinh

a Bien phi dien cho m ot gid may

b D inh phi dien hang thang

c Viet phuong trinh du bao chi phi dien h&ng thang

d Bieu d iln ban g va tim bien phi, dinh phi dien theo phuong phap d6 thi phan tan

Bai 3: Cong ty T h an g Lgi dang hoat dong san xuat kinh doanh

cac m at han g th iet bi dien tuf theo tai lieu chi phi vdi dac diem nhu sau:

1 Chi phi nguyen vat lieu

Ten chi phi D ac diem So tien

3 Chi phi nhan vien phgc

vu, quan ly phan xudng.

Tinh theo ngan sach khoan lUdng cong nhan vien phgc

vg, quan ly san xuat

2.000.000(3

4 Chi phi nguyen vat li?u

dung trong m ay moc

thiet bi

Bien thien theo mire do hoat dong khi san lupng vgqft qua mifc do san xuat 8.0 00 san pham

8 0 0 OOOd

6 Chi phi khau hao tai san

co dinh 6 cac phan

xUcfng san xuat

Tinh theo tai san co dinh dang s i/ dung dau nam ke

1 4 0 0 OOOd

9 Chi phi bao hiem tai san

phan xudng san xuat

Tinh theo hop dong bao hiem tai san dai han hiang nam

2 5 0 OOOd

10 Chi phi nghien ciiu,

thiet ke san pham

Tinh theo ngan sach khoan chi phi nghien cifu thiet ke hang nam

Ten chi phi D ac diem So tien

14 Chi phi nhan vien ban

hang.

Tinh ty le theo ngan sach khoan li/dng gian tiep h&ng nam

1 2 0 0 OOOd

1.5 C hi phi nhien li£u van

chuyen hang hoa.

Tinh theo so lifdng san pham van chuyen tieu thu trong ky.

17 Chi phi thue phudng

tien van chuyen

Tinh theo mC/c gia co dinh hang nam

7 0 0 OOOd

18 Chi phi khau hao thiet

bi dung trong ban hang.

Tinh theo tai san co dinh dang sCr dgng dau nam ke hoach d bo phan ban hang

1 0 0 0 OOOd

nam

7 5 0 OOOd

khuyech trddng thudng mai

h ln g nam

4 2 0 OOOd

21 Chi phi san pham tiep

thi.

khuyech trUdng thudng mai hSng nam

2 8 0 OOOd

22 Chi phi bao hiem tai

san bo phan ban hang

T heo hdp dong bao hiem tai san dai han h ln g nam

8 0 0 OOOd

23 Chi phi li/dng cac bo

phan quan ly doanh

Tinh theo mite khoan igong lao dong gian tiep h ln g nam

1 2 0 0 OOOd nghiep

24 Chi phi nhien lieu

dung trong xe con cong

Tinh ty le theo ngan sach chi phi gian tiep h ln g nam

1 4 0 OOOd t&c.

25 Chi phi cong cu, dung

Ten chi phi D ac diem So tien

J

26 Chi phi khaiu hao tai

san co dinh dung trong

cong viec phgc vg quan

ly san xuat kinh doanh

toan doanh nghiep

Tinh theo tai san co dinh dang s i/ dgng dau nam ke

quan ly doanh nghiep

chi phi gian tiep hang nam

3 Trong trUdng hop cong ty gap kho khan ve hoat dong san xuat kinh doanh theo anh chi nen cat giam nhufng chi phi nao tren day, ly giai

Bai 4: Theo tai lieu cua cong ty ABC a thang 1 nam X nhu sau:

1 Chi phi nguyen vat lieu true tiep xuat tir kho:

• Dung san xuat san pham : 40 0 0 0 OOOd

• Dung cho ban hang : l.OOO.OOOd

• Dung cho quan ly doanh nghiep: l.OOO.OOOd

2 Chi phi cong cu dung cu:

• G ia tri cong cu dung cu loai phan bo hai ky xuat dung cho

xi/crng san xuat a ky tnfdc con chi/a phan bo 250.OOOd.

• Gia tri cong cu dung cu suf dung mot ky xuat d xiidng san xuat 200.OOOd, a bo phan ban hang 280.OOOd, a bo phan

quan ly doanh nghiep 170.OOOd

• C on g cu dung cu suf dung 2 ky xuat dung san xuat vdi giaxuat 800.OOOd

3 T ien ltfcfng phai tra trong ky cua cong nhan vien trong dinh bien lao dong 15.000.OOOd; trong do, cong nhan san xuat san pham 8.000.OOOd, nhan vien ban hang3.000.OOOd, con g nhan vien quan ly 4.000.OOOd

4 T ien liiong phai tra cua cong nhan san xuat tri/c tiep thue ngoai theo thdi vu da thanh toan bang tien 2.000.OOOd

5 Che do trich kinh phi cong doan 2%, bao hiem y te 3%, bao hiem xa hoi trich 20% tren li/ong thuc te cua cong nhan vien thuoc dinh b ien lao dong doanh nghiep

6 Khau hao tai san co dinh cua

• Xirdng san xuat

• M ay moc thiet bi san xuat

• Cura hang

• Thiet bi van tai hang hoa

Nha van phong cong ty

Xe con cong tac

7 Cac hoa dan dich vu phat sinh trong ky:

D ich vu dien, ntfdc, dien thoai dung san xuat san pham

400 OOOd, dung a bo phan ban hang 500.OOOd; dung quan

ly doanh nghiep 600.OOOd

Dich vu mua bao hiem tai san thanh toan hang ky a

xiicfng san xuat 200.OOOd, a bo phan ban hang 300.OOOd, d

bo phan quan ly doanh nghiep 260.OOOd

8 Thue lien quan den khau san xuat phai nop trong ky:

Thue tai nguyen nguyen vat lieu san xuat 300.OOOd

Thue nhap khau nguyen lieu khau san xuat da xuat dung trong ky 480.OOOd

• Thue nha dat 260.OOOd

9 Cac chi phi khac bang tien phat sinh tron g ky:

• Tien thue van phong, gian hang hoi cho, quang cao 320.OOOd

• Tien lai thue tai san co dinh thue tai chinh 80.OOOd

• Tien an gitia ca cua cua cong nhan san xuat 1.200.OOOd

• Chi phi boi dudng bao ve true dem 150.OOOd

• Tien nop thue xuat khau phat sinh trong ky 410.OOOd

• Tien nop le phi c&u dudng, ben pha 40.OOOd

10 Tien thanh toan thue gia tri gia tang d^u vao lien quan den chi phi san xuat trong ky 4.000.OOOd, lien quan den chi phi ban hang va quan ly doanh nghiep l.OOO.OOOd, tien thue gia tri gia tang dau ra khau ban hang phat sinh trong ky 3.000.OOOd

u cau:

1 Neu cong ty tinh thue gia tri gia tang theo phuong phap khau tru,

a Lap bao cao chi phi san xuat kinh doanh theo yeu to

b Lap bao cao chi phi san xuat kinh doanh theo cong dung kinh te

c Lap bao cao ch i'p h i san xuat kinh doanh theo m oi quan

he vdi ky tinh ket qua

2 Neu cong ty tinh thue gia tri gia tang theo phuong phap true tiep, xac dinh tong chi phi cua cong ty Gia su chi phi

san xuat do dang dau ky la 1.650.OOOd, chi phi san xuat dd dang cuoi ky l.OOO.OOOd, so thanh pham dirge tieu thu tron g ky vdi doanh so 100.000.OOOd, lap bao cao ket qua kinh doanh.

Bai 5: T h eo tai lieu chi phi san xuat kinh doanh cua m ot cong ty

hoa pham :

1 Bien phi Scin xuat (trong do bien phi san xuat chung 25%)

2 Bien phi ngodi s&n xu5't (toan bO la chi phi ban hang)

3 Tong dinh phi san xuat

4 Tong djnh phi ban hang, quan ly doanh nghiep (trong do 20% la

dinh phi quan ly doanh nghiep)

5 Ddn gia ban

8.000d/sp 2.000d/sp 10.000.000d 5.000.OOOd

15 OOOd/sp

Y eu cau:

1 Lap bao cao ket qua kinh doanh theo chi phi toan bo va theo hinh thufc so diT dam phi Trinh bay nhan xet ve lgi nhuan triTdc thue thu nhap doanh nghiep tren 2 bao cao ket qua kinh doanh, ly giai Cho biet san lirgng san xuat tieu thu la 10.000 san pham

2 Lap bao cao ket qua kinh doanh theo chi phi toan bo va theo hinh thurc so dir dam phi Trinh bay nhan xet ve lgi nhuan triTdc thue thu nhap doanh nghiep tren 2 bao cao ket qua kinh doanh, ly giai Cho biet san lirgng san xuat10.000 san pham , san lirgng tieu thu la 8.000 san pham

3 C on g ty dir tinh md rong quy mo san xuat lam cho dinh phi san xuat tang 807r Lap bao cao ket qua kinh doanh theo

h inh thufc so dir dam phi vdi san lirgng san xuat va tieu thu16.000 san pham

Bai 6- iCong ty du lich Hoa H ong kinh doanh khach san, hien co

400 phong khach san cho thue Vao thdi gian cao diem cua mua du lich, so phong cho thue 90% vdi thdi gian keo dai mot thang, mm thang binh quan 30 ngay, d thdi diem nay chi phi hoat dong cho m6i phong la 50.000d/phong/ngay; vao

mua e tong so phong cho thue khoan 407c, ton g chi phi hoat

dong 480.000.000d/thang

Yeu cau:

1 Xac dinh bien phi moi phong trong ngay

2 Xac dinh dinh phi hoat dong khach san moi thang

3 Xac dinh tong chi phi khach san trong m ot thang neu mufc cho thue phong la 60%

Bai 7: Cong ty thiiong mai chuyen kinh doanh xe hon da 100

phan khoi Theo tai lieu tu tinh hinh san xuat kinh doanh cua cong ty nhii sau:

1 Gia mua tti cac hang lip rap: 10.000.000d/chiec

2 Gia ban binh quan 12.000.000d/ chiec

3 San liiong tieu thu hang thang 2.000 chiec

4 Cac miic chi phi b a n jia n g va quan ly doanh nghiep cho tinh hinh thu mua va tieu thu binh quan td 1.500 chiec den 2.500 chiec

• Chi phi ban hang

+ Chi phi thu tuc va dang ky xe: 300.000d/ chiec

+ Chi phi moi gidi, hoa hong lOO.OOOd/chiec

+ Chi phi quang cao 5.000.000d/thang

+ Liiong va khoan trich theo li/ong bo phan ban hang4.000.000d/thang

+ Khau hao cda hang va cac phiiong tien lap rap, bao hanh: 6.000.OOOd

+ Tien thue ciia hang 20.000.000d/thang

• Chi phi quan ly doanh nghiep

+ Luong can bo cong nhan vien cac phong ban 5.000.OOOd/ thang

+ Khau hao nha cufa va thiet bi v&n phong 2.500.OOOd/ thang

+ Thue va le phi l.OOO.OOOd/ thang + 2% doanh thu ban hang

+ Cac chi phi khac tai van phong cong ty 700.000d/ thang

Y e u cau:

1 Lap bao cao ket qua kinh doanh theo chi phi toan bo

2 Lap bao cao ket qua kinh doanh theo hinh thUc so du dam phi

3 Xac dinh chi phi hang thang de thu mua va tieu thu 2.500 chiec

Bai 8: Cong ty M ai Lan dang hoat dong san xuat kinh doanh san

pham vdi chi phi san xuat kinh doanh trong nam X nhu sau:

Cong suat san xuat va tieu thu binh quan hang n&m cua cong

ty tif 18.000 san pham den 22.000 san pham

Y eu cau:

1 Lap bao cao ket qua kinh doanh trong nam X theo hinh thufc so dif dam phi vdi san liiong san xuat tieu thu la20.000 san pham

2 NSm X + l, di/ tinh tinh hinh san xuat kinh doanh se gap

m ot so kho khan v i thi trtfdng san luong san xuat tieu thu co the giam den 18.000 san pham ; vi vay, cong ty quyet dinh cat giam m ot so chi phi Th eo anh chi co the cat giam nhCifng chi phi nao neu tren Gia sii cong ty cat giam 40% cac khoan chi phi tren, lap bao cao ket qua kinh doanh theo hinh thufc so diJ dam phi

B a i 9: Cong ty Khoa hoc dang san xuat kinh doanh m at hang K theo tai lieu chi tiet ve chi phi san xuat kinh doanh cua cong

ty nhu sau:

7 Chi phi san xuat d6 dang

8 San luong san xuat 10.000 san pham

Chi phi ban hang va quin ly doanh nghiep So tien

Y e u cau:

1 Lap bao cao ket qua kinh doanh theo chi phi toan bo

2 V iet phtfong trinh dtf bao chi phi cua cong ty va xac dinh ton g chi phi cho con g suat san xuat tieu thu la 8.000 san

pham , 10.000 san pham Cho biet vdi ca sd vat chat hien

tai cong ty co the san xuat tieu thu tti 7.000 san pham den 13.000 san pham nam Xac dinh mite chi phi thap nhat ma cong ty co the thtfc hien dirge cho moi san pham

3 Gia suf cong ty xuat khau so hang noi tren vdi gia ban chtfa thue 4.000d/sp, thue xuat khau 2%’ tren don gia ban V iet phuong trinh chi phi cua cong ty theo trtfdng hgp nay

B ai 10: M ot cong ty co mufc do san xuat trung binh tCr 3.000 san

pham den 10.000 san phsfm Theo tai lieu thu thap tu- cong

ty nhtf sau:

1 Bao cao tinh hinh san xuat:

1 Chi phi nguyen vat li§u true tiep

2 Chi phi nhan cong true tiep:

3 Chi phi san xuat chung

4 San luong san xuat:

5 Chi phi ngoai'san xuat

4.000.000d 2.000 OOOd 2.000.000d

4 OOOsp 3.000.000d

1 Xac dinh bien phi va dinh phi nam X + l

2 Xac dinh mtfc chi phi toi thieu, chi phi toi da de san xuat

va tieu thu moi san pham

3 Neu cong ty tinh thue xuat khau moi san phaim la 200 d/sp Xac dinh gia phi binh quan de san xuat tieu thu moi san ph&m

I LY THUYET:

Cau 1: Trinh tiT to chtic ke toan chi phi san xuat va tinh gia

thanh theo cong viec bat dau tti:

a Yeu c4u va dac diem san xuat, san pham cua dcm dat hang

b Co cau to chtic san xuat hien tai cua doanh nghiep

c Co cau to chtic quan ly cua doanh nghiep

d Quy trinh cong nghe san xuat hien tai cua doanh nghiep

Cau 2: Trinh tii to’ chufc ke toan chi phi san xuat va tinh gia

thanh theo quy trinh san xuat bat dau tti:

a Yeu cau va dac diem san xuat, san pham cua don dat hang

b Co cau to chtic san xuat hien tai cua doanh nghiep

c Co cau to chtic quan ly cua doanh nghiep

d Quy trinh cong nghe san xuat hien tai cua doanh nghiep

Cau 3: Loai hinh doanh nghiep nao diidi day co the suf dung he

thong ke toan chi phi san xuat va tinh gia thanh theo cong viec hoac la thich hop nhat:

a Doanh nghiep che bien thiic pham theo cac don dat hang

b Doanh nghiep xay dung nha dan dung theo yeu cau chu dau to

c Doanh nghiep xay diJng cau di/ong theo don dat hang cua chinh quyen

d Doanh nghiep khai thac tai nguyen, khoang san

e Doanh nghiep stia chtia cac thiet bi dac biet

Cau 4: Loai hinh doanh nghiep nao diidi day co the sir dung he

thong ke toan chi phi san xuat va tinh gia thanh theo qu\ trinh san xuat la thich hop nhat:

a Doanh nghiep che bien thuc pham theo cac don dat hang.

b Doanh nghiep xay dung nha dan dung theo yeu ciu chu dau tu

c D oanh nghiep xay dung cau dudng theo don dat hang cua chinh quyen

d D oanh nghiep khai thac tai nguyen, khoang san

e D oanh nghiep sura chtfa cac thiet bi dac biet

Cau 5 D iem khac nhau co ban giufa mo hinh ke toan chi phi san

xuat va tinh gia thanh pham theo chi phi thuc te (K T C P S X & T G T T T ) vdi m o hinh ke toan chi phi san xuat va tinh gid thanh theo chi phi thuc te ket hop vdri chi phi tide tinh (K TCPSX& TGTLfT) la:

a Vdi K TCPSX & TG TTT gia thanh bao gom chi phi triic tiep

va gian tiep thi/c te trong khau san xuat; KTCPSX&TGTU’T gia thanh bao gom chi phi true tiep va gian tiep Udc tinh trong khau san xuat

b Vdi K TC PSX & TG TTT tinh gia thanh duoc thuc hien hang thang; KTCPSX&TGTLfT tinh gia thanh duoc thuc hien khi san pham hoan thanh

c Vdi K TCPSX & TG TTT chi phi san xuat chung tinh cho san pham hoan thanh theo chi phi thuc te; KTCPSX&TGTLfT chi phi san xuat chung tinh cho san pham hoan thanh theo chi phi Udc tinh

d Vdi K TC P SX & TG TTT tinh gia thanh san p M m chinh xac hon; KTCPSX& TGTLfT tinh gia thanh kip thdi hon

Cau 6 D iem khac nhau co ban giUa he thong ke toan chi phi

san xuat va tinh gia thanh theo cong viec vdi ke toan chi phi san xuat va tin h gia thanh theo qui trinh san xuat la:

a Ke toan chi phi san xuat va tinh gia thanh theo cong viec, chi phi san xuat chung trong gia thanh duoc tinh theo chi

phi thuc te; ke toan chi phi san xuat va tinh gia thanh theo qua trinh san xuat, chi phi san xuat chung trong gia thanh duoc tinh theo chi phi Udc tinh.

b Ke toan chi phi san xuat va tinh gia thanh theo cong viec, tai khoan “ chi phi san xuat dd dang “ duoc m o chi tiet cho tting cong viec; ke toan chi phi san xuat va tinh gia thanh theo qua trinh san xuat, tai khoan " chi phi san xuat do dang “ duoc md theo tting phan xudng, giai doan san xuat

c Ke toan chi phi san xuat va tinh gia thanh theo cong viec khong phai danh gia san pham dd dang cuoi ky; ke toan chi phi san xuat va tinh gia thanh theo qui trinh phai danh gia san pham dd dang cuoi ky

d Ke toan chi phi san xuat va tinh gia thanh theo cong viec, tai khoan ”chi phi nguyen vat lieu trUc tiep“ duoc md theo tting cong viec; ke toan chi phi san xuat va tinh gia thanh theo qua trinh san xuat, tai khoan ” chi phi nguyen vat lieu true tiep“ duoc mo theo tting giai doan tting phan xtfcmg san xuat

Cau 7: Muc dich cua bao chi phi san xuat va gia thanh san pham

phuc vu:

a T6ng hop chi phi nguyen vat lieu trUc tiep chi phi nhan cong true tiep, chi phi san xuat chung de tinh gia thanh cho 1 dai luong ket qua hoan thanh

b La tai lieu noi bo lam co sd kiem soat, quan lv chi phi san xuat kinh doanh cua doanh nghiep

c La tai lieu cung cap thong tin ve gia thanh cho doi tuong

su dung a ben ngoai doanh nghiep.

d La tai lieu cung cap thong tin chi tiet ve gia thanh san pham de su dung trong noi bo doanh nghiep cung cap thong tin tong quat ve gia thanh cho doi tuong sU dung ben ngoai doanh nghiep

au 8 B e xac dinh san pham hoan thanh tuong duong theo

phuong phap binh quan can phai co cac thong tin sau:

a So luong san pham do dang d&u ky va mUc do hoan thanh

b So luong san pham do dang cuoi ky va mUc do hoan thanh

c So luong san pham dua vao san xuat va do dang cuoi ky

d So luong san pham hoan thanh trong ky, so lugng do dang cuoi ky va mUc do hoan thanh

phuong phap nhap trUdc xuat trUdc can phai co cac thong tin

sau:

a San pham dd dang dau ky va mUc do hoan thanh

b San pham dua vao san xuat trong ky va da hoan thanh trong ky

c So luong san pham hoan thanh trong ky, so luong san pham do dang cuoi ky va mUc do hoan thanh

d San pham dd dang cuoi ky va mUc do hoan thanh

!au 10: C henh lech chi phi san xuat chung trong ke toan chi phi

san xuat va tinh gia thanh theo chi phi thuc te ket hop voi chi phi Udc tinh la:

a Hieu so giiira chi phi san xuat chung thuc te vdi chi phi san xuat chung du toan theo cong suat thuc te

b Hieu so giUa chi phi san xuat chung thuc te voi chi phi san xuat chung ke hoach

c Hieu so giUa chi phi san xuat chung ke hoach vdi chi phi san xuat chung du toan theo cong suat thuc te

d Hieu so giUa chi phi san xuat thuc te vdi chi phi san xuat chung du toan theo cong suat tieu chuan

C a u 11: Neu chenh lech chi phi san xuat chung thiic te ldn hon chi phi san xuat chung phan bo Chung ta co the noi ding chenh lech chi phi san xuat chung do:

a Gia tri thanh pham t6n kho

b Gia tri san pham do dang cuoi ky

c Gia von hang ban trong ky

d Gia tri san pham dd dang, gia tri thanh pham t6n kho, gia von hang ban

C a u 13: Chenh lech chi phi san xuat chung Ion va anh hircrng trong yeu diioc phan bo cho:

a Gia tn san pham dd dang, gia tri thanh pham t6n kho, chi phi ban hang

b Gia tri san pham do dang, gia tri thanh pham ton kho, gia von hang ban

c Gia tri san pham do dang cuoi ky

d Gia von hang ban trong ky

C a u 14: NhCfng khoan nao sau day diioc ghi giam gia thanh san pham chufc nang:

a Phe lieu thu hoi tCr nguyen vat lieu san xuat

b Gia tri san pham hong khong sura diioc

c Gia tri san pham hong stia chufa diioc

d Gia tn vat lieu thtia tu- san xuat