Luận văn hoàn thiện kế toán chi phí sản xuất và tính giá thành sản phẩm tại công ty cổ phần DTO

-o0o - : SINH : A18785 -o0o - : : ThS : A18785 Thang Long University Library B m n Thang Long University Library Trang L ANH 1.1 T 1.1.1 1.1.1.1 1.1.1.2 1.1.2 .3 1.1.2.1 1.1.2.2 .4 1.1.3 .5 1.1.4 1.2 .6 1.2.1 .6 1.2.2 1.3 1.3.1 1.3.2 1.3.2.1 .8 1.3.2.2 .9 1.3.2.3 11 1.3.2.4 13 1.3.3 13 1.3.3.1 .14 1.3.3.2 .14 1.3.3.3 15 1.3.3.4 15 1.3.4 16 1.3.4.1 16 1.3.4.2 16 1.3.4.3 17 1.3.4.4 .17 1.4 .17 1.4.1.1 .18 1.4.1.2 .18 1.4.1.3 18 1.4.1.4 .19 1.4.1.5 19 1.4.1.6 19 1.4.1.7 20 1.5 .21 1.5.1 .22 1.5.2 23 24 2.1 .24 2.1.1 .24 2.1.2 24 2.1.2.1 .24 2.1.2.2 .25 2.1.3 26 2.1.4 28 Thang Long University Library 2.1.5 30 2.2 33 2.2.1 33 2.2.1.1 33 2.2.1.2 .33 2.2.2 33 2.2.3 .34 2.2.3.1 .34 2.2.3.2 .40 2.2.3.3 47 2.2.4 2.2.4.1 58 58 2.2.4.2 60 CHI 69 3.1 TO 69 3.1.1 69 3.1.2 70 3.2 71 3.2.1 .71 3.2.2 K 76 u vi t t t BD B i ng BHTN B o hi m th t nghi p BHXH B o hi BHYT B o hi m y t i BTP m CCDC d ng c CN CP CPNCTT c ti p CPNVLTT v t li u tr c ti p CPSXC DDCK n xu t chung D dang cu i k ng GTGT KC K t chuy n NKCT Nh ng t NVL t li u NVLC t li NVLP t li u ph PC Ph c p SP S n ph m SPDD S n ph m d dang SX S n xu t SXKD S n xu t kinh doanh TK TP n Th ph m nc VLC V t li VN Vi t nh ng Thang Long University Library Trang .9 10 12 13 14 15 theo 22 - .23 25 26 29 32 .36 .37 38 39 40 .41 42 42 44 45 45 .46 47 49 49 50 51 52 53 54 55 56 .57 58 .59 60 62 63 64 .65 67 .68 .73 73 74 74 .75 .75 77 .78 .79 .80 Thang Long University Library Chi ph NVLTT chuy Chi ph NVLP = 45.800.000 / (209.076 + 2.660 x 50%) x (2.660 x 50%) = Chi ph NVLTT = 43.841.478 + 289.507 = 44.130.985 = d dang cu i k = d dang cu i k T sang = 43.717.100 + 124.378 = 300.703.033 211.736 189.850.292 211.736 x 2.660 x 2.660 123.614.560 + + 209.076 + 2.660 x 50% 26.479.837 209.076 + 2.660 x 50% x 2.660 x 50% = 4.559.058 x 2.660 x 50% = 2.577.562 DC = 44.130.985 + 4.559.058 + 2.577.562 = 51.267.605 TP = + (3.980.334.982 + 45.800.000 + 123.614.560 + 26.479.837) - 51.267.605 = 4.124.961.774 TP = 4.124.961.774 / 209.076 = 19.729 kg 2.32 BP ho thi TH Th Kho n m c ph t BP ho thi S 209.076 kg C D BTP5 VN DC C ng BTP5 C ng T ng ZTP Z CPNVLTT - 3.489.781.657 45.800.000 3.535.581.657 43.841.478 289.507 44.130.985 3.491.450.672 16.699 CPNCTT - 300.703.033 123.614.560 424.317.593 3.777.676 781.382 4.559.058 419.758.535 2.008 CPSXC - 189.850.292 26.479.837 216.330.129 2.410.180 167.382 2.577.562 213.752.567 1022 3.980.334.982 195.894.397 4.176.229.379 50.029.334 1.238.271 51.267.605 4.124.961.774 19.729 C ng 68 CHI 3.1 TH C TR NG K N PH M T N XU PH N DTO - 3.1.1 m C ng ty C ph DTO c : ng 69 Thang Long University Library C h k to ng ty C ph C theo m vi n qu theo m m ph ng K thu theo d ph 3.1.2 l H n ch k C ng ty 70 v l ra, l cho c nh n vi n b ph v c kho l kh ng c n c v vi n qu l kh s ng c ng th c t ng v l ng nh il ph c ng th gian m ng c ng ch t C ng ty tr c ti t ch n ca cho c ng nh nh ng h to v TK 642 Chi ph qu l doanh nghi Vi n l b h l T n ca n chi ph s xu t t v gi th s ph d 3.2 M T S N NH NK N XU T PH N DTO N PH M T 3.2.1 nv nh b ph n v h ch to ti n n gi a ca ch t ch t NV theo x = S ng theo t Trong chu c theo t BP BP: : BP l l 15 ng v li n ti c ng chu x cao t , BP l trung t , BP li t m v BP l u h : S ng c ng v t c b ph n theo k ho c c ng ty ph l ca/ng 15 ng ti ki BP b m th , BP ho ng ngh (c ng ty quy chi ph ti thi : s ng l ngh ch nh ) i vi th , kh ng bao g 71 Thang Long University Library theo 5,32 15 n 1.150.000 x 5,32 = c Tu n x 14 15 = t Ngo vi x l l n ca c c ng ty c theo nguy gc n n xem x nh nh n vi n qu 5.710.133 nh ch ng) ng l b ph , vi l C ng ty th hi ch n gi : tr ti n gi ca theo h n u to ca ph tu ;n ;n a; chi ph ti n gi V ti to ph h v TK 627 - ca ph n gi to ca c t v gi th s c ng nh n ph t ph v ho gi th chi ph kinh doanh s ph m n n k v TK 622 v ti n ca c c ng nh n tr ti s xu v ti n ca c nh n vi n qu l BP N n vi c ng ty ang h to ti n gi ca v TK 642 Chi ph qu ph s xu v t gi th s ph m kh l doanh nghi l C ng ty n vi t h chi vi t gi th s ph ch x C ng ty d a v b ch c ng v m x ti n n ca cho c ng nh n theo t b ph s xu , t ti n ca v ti l ng, t l b ph n b ti l ng v BHXH Sau , k to ti l ng nh ph c ti n ca v ph n m qua phi k to theo c N TK 622, 627 C TK 334 V d ,t c ng l ca Trong 14 ng c ng th m, c l l ca s v chi Ti sau: Ti Ti 3) x 25.000 = 275 T 72 kho sau: 3.1 VI N QU L nv t TT S H ng cao t n S : VN Ph n tr B c l ng gi a ca T BHXH u) 29 BHYT BHTN Th 11.448.633 375.000 1.400.000 13.223.633 948.520 177.840 118.565 11.978.700 14 BP n 5/6 5.710.133 225.000 500.000 6.435.133 489.440 91.770 61.180 5.792.743 15 Nguy n Anh Tu n 4/6 5.738.500 150.000 900.000 6.788.500 459.080 86.078 57.385 6.185.987 29 11.448.633 375.000 1.400.000 13.223.633 948.520 177.840 118.565 11.978.700 30 11.856.500 525.000 900.000 13.281.500 948.520 177.840 118.565 12.036.567 29 11.448.633 375.000 1.400.000 13.223.633 948.520 177.840 118.565 11.978.700 45 10.708.800 1.125.000 - 11.833.800 948.520 177.840 118.565 10.588.867 49 11.626.960 1.225.000 - 12.851.960 948.520 177.840 118.565 11.607.027 n 25 Nguy n H Anh C ng 5/6 6.118.000 625.000 6.743.000 489.440 91.770 61.180 6.100.610 24 4/6 5.508.960 600.000 6.108.960 459.080 86.078 57.385 5.506.417 68.538.159 4.000.000 77.638.159 5.691.120 1.067.088 711.390 70.168.561 252 3.2 B ph n b ti PH N B B l TI 5.100.000 ng v BHXH th L 06 n m 2014 (Tr NG V BHXH TH TK 627) 06/2014 nv t TK 334 - Ph tr CNV TT L ng Ti n ca T BHXH (18%) BHYT (3%) 68.538.159 9.100.000 77.638.159 1.422.780 12.805.020 2.134.170 BP 11.448.633 1.775.000 14.821.400 237.130 2.134.170 BP 11.448.633 1.775.000 14.821.400 237.130 BP 11.856.500 1.425.000 14.952.000 BP l u h 11.448.633 1.775.000 BP 10.708.800 BP 11.626.960 TK 627 : VN BHTN (1%) 711.390 17.073.360 94.711.519 355.695 118.565 2.845.560 16.069.193 2.134.170 355.695 118.565 2.845.560 16.069.193 237.130 2.134.170 355.695 118.565 2.845.560 16.127.060 14.821.400 237.130 2.134.170 355.695 118.565 2.845.560 16.069.193 1.125.000 13.317.120 237.130 2.134.170 355.695 118.565 2.845.560 14.679.360 1.225.000 14.499.280 237.130 2.134.170 355.695 118.565 2.845.560 15.697.520 73 Thang Long University Library 3.3 B nv t TT S H ng cao t n 21 Nguy S ng c ng n PC theo qu l ng c h i) PC kh ( n gi a ca s , chi u) n ca v BD ca m 50.055.000 4.600.000 3.825.000 7.700.000 66.180.000 6.154.800 1.154.025 769.350 58.101.825 4.550.000 280.000 275.000 300.000 5.405.000 344.080 64.515 43.010 4.953.395 B c l ng 230 14 : VN 6/7 Ph n tr T BHXH BHYT BHTN Th 21 205 46.522.500 4.100.000 3.400.000 6.900.000 60.922.500 6.049.920 1.134.360 756.240 52.981.980 21 212 45.645.000 4.240.000 3.550.000 7.000.000 60.435.000 6.405.040 1.200.945 800.630 52.028.385 135 34.087.500 2.700.000 2.250.000 4.500.000 43.537.500 2.995.520 561.660 374.440 39.605.880 100 44.200.000 - 2.500.000 - 46.700.000 1.497.760 280.830 187.220 44.734.190 27 490 92.650.000 7.350.000 12.250.000 - 112.250.000 7.871.520 1.475.910 983.940 101.918.630 390.025.000 30.974.560 5.807.730 3.871.820 349.370.890 n i Anh C ng 313.160.000 22.990.000 3.4 B 27.775.000 26.100.000 ph n b ti PH N B B l TI ng v BHXH th L 06 n m 2014 (Tr NG V BHXH TH TK 622) 06/2014 nv t TK 334 - Ph tr CNV TT L ng h Ti n ca : VN T BHXH (18%) BHYT (3%) BHTN (1%) 313.160.000 22.990.000 53.875.000 390.025.000 7.743.640 69.692.760 11.615.460 3.871.820 92.923.680 482.948.680 BP 50.055.000 4.600.000 11.525.000 66.180.000 1.538.700 13.848.300 2.308.050 769.350 18.464.400 84.644.400 BP 46.522.500 4.100.000 10.300.000 60.922.500 1.512.480 13.612.320 2.268.720 756.240 18.149.760 79.072.260 BP 45.645.000 4.240.000 10.550.000 60.435.000 1.601.260 14.411.340 2.401.890 800.630 19.215.120 79.650.120 BP l u h 34.087.500 2.700.000 6.750.000 43.537.500 748.880 6.739.920 1.123.320 374.440 8.986.560 52.524.060 BP 44.200.000 - 2.500.000 46.700.000 374.440 3.369.960 561.660 187.220 4.493.280 51.193.280 BP 92.650.000 7.350.000 12.250.000 112.250.000 1.967.880 17.710.920 2.951.820 983.940 23.614.560 135.864.560 TK 622 74 3.5 62711 - Chi ph nh vi n t BP l cao t : VN 30/06 30/06 vi n qu PB01 l BP 334 11.448.633 PB01 338 2.845.560 30/06 PB01 334 1.775.000 30/06 PKT 1541 16.069.193 16.069.193 16.069.193 - 3.6 - K 6221 - CPNCTT t BP l cao t : VN 30/06 PB01 334 50.055.000 30/06 PB01 338 18.464.400 30/06 PB01 334 11.525.000 30/06 PB01 334 4.600.000 30/06 PKT Ti n ca th 06 06 1541 84.644.400 84.644.400 84.644.400 - - 75 Thang Long University Library 3.2.2 n v vi c thay ck - Nh ng d k chung v , s li 76 ki ngh tr n 3.7 S nh 06 NT ghi s Ch ng t SH NT k chung 014 S hi u TK Di n gi i C nv t S N c mang sang 05/06 PX004/06 05/06 Xu t s n xu t 6211 05/06 PX004/06 05/06 Xu t s n xu t 1521 30/06 PB01 Ti 30/06 ti p s n xu t n 30/06 PB01 30/06 30/06 PB01 30/06 30/06 PB01 30/06 30/06 PB01 PB01 30/06 30/06 Ti n n ca th 30/06 PB01 30/06 30/06 c ng cao Ph i tr CNTT t i BP l cao t n ng T v o chi ph s n xu t BP ng cao t n Tr ph i tr CNTT t i BP l 30/06 ng cao t n 6221 06 ng PB01 30/06 PB01 30/06 Ph i tr CNTT t i BP l cao t n ng 30/06 PB01 30/06 30/06 PB01 30/06 30/06 PB01 30/06 30/06 PB01 30/06 30/06 PB01 PB01 30/06 30/06 Ti n n ca th 30/06 PB01 30/06 Ph i tr vi n qu n l BP ng cao t n T v chi ph s n xu t BP ng cao t n Tr ph i tr vi n qu n 30/06 l ng cao t n Ph i tr vi n qu n l BP ng cao t n 50.055.000 50.055.000 18.464.400 334 8.078.178 26.542.578 11.525.000 334 11.525.000 4.600.000 334 62711 4.600.000 11.448.633 334 11.448.633 62711 2.845.560 334 1.244.933 338 62711 06 986.100.000 6221 6221 vi n qu n l ng cao t n 986.100.000 334 338 6221 Ph i tr CNTT t i BP l cao t n 30/06 Ph c ch Ti : VN 4.090.493 1.775.000 334 77 Thang Long University Library 1.775.000 30/06 PKT 30/06 KC CPNVLTT BP l cao t n ng 30/06 PKT 30/06 KC CPNVLTT BP l cao t n ng 30/06 30/06 PKT PKT 30/06 KC CPNVLTT BP l u h 30/06 KC CPNVLTT BP l u h 1541 3.697.875.000 6211 1544 6214 3.697.875.000 45.800.000 45.800.000 C ng mang trang sau 3.8 NT ghi s Ch ng t S TK i ng Di n gi i NT S S 05/06 PX004/06 05/06 Xu t uk S ti n N - s n xu t 152 ng 30/06 PKT 30/06 30/06 PKT 30/06 KC CPNVLTT BP l u h cao t n C S 986.100.000 154 3.697.875.000 154 45.800.000 3.753.675.000 - 78 - 3.753.675.000 - 3.9 S c TK 622 nv t NT ghi s Ch ng t S NT 30/06 PB01 30/06 30/06 PB01 30/06 30/06 30/06 PB01 PB01 30/06 30/06 30/06 PB01 30/06 30/06 PB01 30/06 30/06 30/06 PB01 PB01 30/06 30/06 30/06 PB01 30/06 30/06 PB01 30/06 30/06 30/06 PB01 PB01 30/06 30/06 30/06 PKT 30/06 TK i ng Di n gi i S uk S Ti c ti p s n xu ng cao t n T v chi ph s n xu t BP l ng cao t n Ti n n ca th 06 Ph c ch Ti c ti p s n xu t BP l u h T v chi ph s n xu t BP l u h Ti n n ca th 06 Ph c ch Ti c ti p s n xu t BP ho thi n T v chi ph s n xu t BP ho thi n Ti n n ca th 06 Ph c ch T ng h p chi ph s n xu t v t gi th th ph m C S : VN S ti n N - 334 50.055.000 338 18.464.400 334 334 11.525.000 4.600.000 334 34.087.500 338 8.986.560 334 334 6.750.000 2.700.000 334 92.650.000 338 23.614.560 334 334 - 12.250.000 7.350.000 154 482.948.680 482.948.680 - 482.948.680 - 79 Thang Long University Library 3.10 S c TK 627 nv t NT ghi s Ch ng t S NT Di n gi i S S 04/06 PX003/06 04/06 14/06 0000057 30/06 PB01 30/06 PB01 30/06 PB01 30/06 PB01 30/06 PB01 30/06 PB01 30/06 PKT S ti n i ng uk N - Xu t CCDC xu t d t i BP l ng cao t n 14/06 D ch v s a ch a Ti vi n 30/06 qu n l ng cao t n T v o chi ph s n 30/06 xu t BP l ng cao t n Ti n n ca th 06 BP 30/06 l ng cao t n Ti vi n qu n l BP ho thi n T v o chi ph s n 30/06 xu t BP ho thi n Ti n n ca th 06 BP 30/06 ho thi n T ng h p chi ph s n gi th 30/06 xu t v t th ph m C 30/06 : VN 153 432.500 112 1.746.800 334 11.448.633 338 2.845.560 334 1.775.000 334 12.851.960 338 2.845.560 334 - 1.225.000 154 225.978.261 80 225.978.261 - S 225.978.261 - K Hi nghi nay, c doanh ri ng vi Do gi , qu ph c ph h v ,k t , em l l cho l doanh nghi Trong DTO k to C b C - DTO - ch DTO ch m K - - Qu ch l C DTO 10 Thang Long University Library 13), Th.S - (2013), Kinh t TP H Ch Minh