Hoàn thiện kế toán quản trị chi phí trong các doanh nghiệp sản xuất thép Việt Nam

1 345789  3 !!"#$%&'&"()"!*!+,-.012345067809:;602$"1=?)@A09:;6BC@&"D!"A'E!+F!A!GH#!@I JK"!+L"M!"#$N)D!OLPJQR*(#P!+SJ=T1U=6V-.W1DJK" !+L"'&"@&JK"!+L"@IX$"YPZ[J")$"\X!%CGNC) P]J!)S()2PX[?99*58012'3'64!59878 @ABCDEAFG9:9HI8!J9K 18 J)*+, LMNPQRSTSTVWXSYZ[ \$ 8 998   88 5)]K 5/8 ^KJ_`57* !1 7a"9 !59b99 c_#$%&'($d \e:;,-5?!&'(6@$A855956B8&'(!849*9+3,5.CDE8567865"F69G85H848456789 8IE#J65K6 15L845M2E $8495!9984I85298NO5.C34!I6653549*9 8456789 8IE95P0#QRSTU789:;58495 VWX;/5 9148J646HVYZ[STYZ\]V 955M^V_`96M8156&'(a15bNbE85F 9956 56@0#U7c]7cUJ7#/84955 I5b8955L84689565559595!6B9dE4#85C D!8484I85298NO#e][fg5#7hRi/9 jUgVklmn7]opp#Y\pQV#]q7rsRqV]tp_7VUqR uvwwxy7zTgVz"656Bd9168549!69{469F9565 | 8H84C35H8414d9#R/9a*5TX !845Toj}ji7~Id989*9+3,-DD84J9 "#/99565F5#7hRi C 3456789 9GVtmRn7STtp_7VUqRuvwwvyw 90 485B5J8416MF 2!*9565*95856BF %?2!826|6@6E(!2 (!8!@,E2?F ((,)"68+8F$+3,- 5.D84 J9CD5995O#WXzTB5J84145/46H14!*8*95856BFI 16MF2!*956585FF59679{469F9565]#:z/68508C 35H845I859L84"7VViP5B5J8416MF2!*9565 |84*95856BFd98@IF$9L849516MF2!*956556Bd9 !84|J699858 816854D84J9F9CD"66B3F6 34Ef~7Vuvwy89859*9+3,-5.938 95 95B5J84DD5?!FL5A8514!*8*95856BF9565M 16MF2!*9565RV^7V#:z/6850]84564{8*95 3456789834  353378454343  3 !"534#$34% &98345'38()*+,-.8/345 "4$834.0121&3 33 34843345645,67,8967:9;,868348?4435384548@$3A5BCDE6FGH !8985 5494I4>GJGK,87>8L'8? 3AM% NOPQRSU NQWXYZY[\]^_`abcd]e[f]bghijkljm nopqrstuvwtxyz{w|}s~rswtuu Ă ÂÊ ÔƠƯĐăâêơ5"4953567 L ưđđ7>858/,*+,):,89843 % non^ywtxywuswstuuw|s~rsw|ysusu êêặĂầĐăẩẫẩấậèẻẽé 1443538454ạẹ9ềểễ$3ế,8H4ệ344 343'34643 #ì93"4438à4435384544ệ"4438à#ì93"4434H 43ằỉ33Aì9H5H3"4$5"4969,8,676ĩ,88à843 8ảHJ,6837 7>e%#$#%&>#>@!fg>eAh4 678596 537 7i%dh$> %&>)">#$#%&c jg> $k>l)m*"h#>#>h$cmnbop#4bc%d>37 7 67,5#$#%&>q>#37 7rhdh %&>)-> !"* !"l%fg4jdhA cst4bg$ !>s#ugop#4bc%d>37 7>e%@vgcjg>h4>q># 37 7rhdh %&>)hgnlAcjg>"r* ! bdkb?h" cjg>"twmedmr!@#4bc%d>h>tuxybb8h>#zghw>#b 37 7op#4bc%d>37 7>e%#$#%&>#zg>8hkgt!@#4b ,5637 7>#m* !"37 7??#"r*hgk4"lsh i{">gr!hdh@%37 7tug@%h$l)m*ld !o |DED}GHU~LUPOPQRQSQ dhfgk>A fg>eAe>$i&>ur#@ %&>) w &">eg &"i!# &r!t#zfg$r#6hci8hdh gt#zgfg$>e24ts#ugo ĂÂÊÔƠƯĐƯăâêôơưđ vZuZIA?UDUHh?DA?ghUeUX>F ]KUg_[Z]Kvz]>FX>FCD?DAKUghFDAUVA?DWFG?XFUDXCDY CDUH@ABF?bĐ àảãáạạẳẵãắ STJw?g?DAd>?nUeUKCDF?cFGNO ]`aU?UDU?DhFDUeU XAJWDFDijklJWDFD?UDZ]uvz^BFnjolJWDFD?UDU ?DcKCDFUDZvvzqrstxÂvx_UDUKCDF?U?Ad>F UDZvvzqr{txÂvx_UDUKCDF?DcLBFCDm]b|`ặx[Zx xyvz]uvbUDX>v`aUnjlJWDFD?UDU?DcJ?FĐN?ƯF DAFGg?DAd>?HTZuZIA?UDUKCDFngAv[v[Z]bFDX>vZu UIA?UDZ]`aZ]}`FG?DWFG@AUeUJWDFD?UDUKCDầFĐ x|vz]}Zx}Ă^>FFhdy_x|vz]}]bFDẩFDHẫXUI]KĐ ấàảãáậèãẵãẻẽạéẹãềẽểễềếệìẵỉễễảãĩ )/A5mC z%M#AB6#N|NQ#WIe.[!T2))]Ie.~.7Z*)]Ie.01 2!"#W#!A&~A#$!"#%!&%'(> pn9q9mnrnl9 %\.[!3%QAQ#W!"#!#?!"&&:g)D.01 2Ie.+/&B@A&~A!4B8B$!""%M#AB6#NPNQ#W!"#! &%'(.}.012!"B@A&~A3H'65&%\d0Z].0I*eY06# AM5Z.UIek pn9q9mnĂÂÊÔstĂÂƠĂƯƠĐvw9 z%M#AB6#NăP)0)1*+Ie1*01â0).[!&%'(&!8AVê 012!"!A&~A#$!"#%!&%'(*0)I*,Gk!ôT%\.[!TW% A8!QZ0).U!""%8X%Q&'ơIe)0)1*+Ie1*01â0).[!&% '(.6!X%Q).012!"!A&~A#$!"#%!&%'(XJ.WYZ+/!"&[A'(> pn9q9mnưll99r 11 345679  6679 9 !"#$ %&'()#&*+,%- %# &*/012340159 796$%7 8#&*+,%9:669;9="#$ $6?@ABCD@7 8#&*+,9EFG'6>H.79I9! (J%66$6 ?@ABCD@7 KLMOPMQRSTQRUQVLWRUQVXYRVRZQ[VMQ\]WR^YO^_`aQVbc 34F4'* d>H.79I9!( =>="#$ )#&*+e%fghi7ijk/l7j9;9 ="#$ $6 mnopqrns340t5fuv'6>H.79I9! (J%66w($6 F.?@ABxD/n2ys9 79H5z7 {|} d6G'*jơ /ưđ94 CCE7 77171&$jz h19Eà.ả77mnopqrn94ê>z E6ã%9  %àê>z-.Cá(& xD@%.)(&á!%xC6@&)(&á !d9i40ạ2j/ằ7ẳ 9I9 9 9QL?99 F:G8r@A0:B-C206220n-/s80/0p-C/N-20?99tu/lm-C 49)L 9 9 vL?997T=:PI9I *" b99 b X9w92jJ> v KN=N>*?99)x9 "+I)89 O9J# 9 9?99 ]j12y97" 8=S y97" 8=SR=:P ,9 9*"+,99$9 *"+,-/01234-0456786-/0129:;6?@A5BCDEF5G 6=*HH865I8 JK5LM5G"4678679 67 67 6?6 6I85G"N7',49 8669 71 7 7% "N56E6326OE6MEPE">3/1 7N8 7%49 Q5 7I6%77 7% 7RR7;8?"N786N( STUTVXYZ[\]^Y_^\]Y`a\bcdefghjZkgl 2()(m(1=9 674'n85'n8 7+,8( =9 674 7+,8451o2p*qr=s*5'n8 7+,845to p*qr=s*(u6/A5G26P2E6v'n8 n-563w5xC26/A5G26P2 7v'n8 7I69( yz{z|z|u6/A5G26P26-69 }48 J.w5EA~Q?5C 65G"ME6MEPEQ?5""/1 "N7867678679 }4-~AE Q 7?-"3- "/16? 6C5656/~- /1(q67 7?-"3-."47667 /mH567 7?-"386; /276757 7?-"3- "4678679 67 67?8 "386;7%767,"/1 "?55G/06406to 66 'n87v67 8;' 666 R 4p8; "/05G/-"3 640Q5G"3675 68 (=70 ; 76757 7?-"386;61tm11(q>x/1 7?8 76;Q; 'Q, 5Q'"/16%767> 4: ';4765G5G/045) 7?8( /)=? 79 7?-"386;59 79667 6 12 456789  79  !"$% 7&'77(7)" *"+,-"+./ *"+051 2 73 45657548+5!"$9+:99+;",- *7(7?) @ABDEFGHDIJKILMN?),OPQO7 517R2> *S R2> *&TUV?WXYZW[ \] RV^_V R)1`[6`a b7 aWXYZWSR2> *cTT3 @ABDEFGHDIdMN?)O4 517R2> *eV]Tf V`T gf T [_7&h&TiVR gT 3 @ABDEFGHDIjMN?),O6 517R2> *SR2> * &T V`TggT [6(]* & (kl3 @ABDEFGHDImMN?),On 517R2> *S ,5!"$ opq" !"8rqstu"3 @ABDEFGHDIvMN?),Ow 517R2> *SR2> * &T V`TgT [6(]* & (kl3 @ABDEFGHDIxM\2> *?)yzSR2> *&T UV?WXYZW[\] RV_V 3 @ABDEFGHDI{M\2> *?)y|VSR2> *&T V`TgT [6(]* & (kl3\2> *?)y| SR2> *&TUV?WXYZW3 @ABDEFGHDI}MN?),O~q 517R2> *S&T V`T gT [6(]*tut:"+,4./O~ 517R2> *SR2 *\] RV_V 3 ĂÂÊÊÔƠƯĂĐăâêôơưđă e`&7b0< 5q"$pàả"0%ã[&  h', á`]ạV2V u91ằ\V(7[7))Vẳ ạẵẳắằ ?Vlằh'`ãẳ2ằ(`3V 12 4567789 7  647  6 77 6  !"#$%&'(5%)4*$+!%,%)-./%)4017 87 23 4 567 %%.%)-6+$.&4./7082 9 :; =>?ABCDEFGIJKLMNOMPQRSTUKVWMXMYZ[\]^Z _4`a b7 7cd e7 c7  9 f762 ghijklh 6 87  m777 4`9n 647 "#$%&'4./o `a%-pq5r&st u% -vst u% 4w% a7xn y7 o z 17 $%,%){vst u% o z  1%q54w%{| 4%-./;}~n y7 o z 17789 7 '4+07 2zf7 ~`9nx$4 ~ ~8   4z47x8b-./7 `a7|$%)%.b-./7 8a7 8a7 xzb8a78n7 87 %) %)7 2zf7 7 8$4 7`97`a7e%4477 m n7 7   `a7|62z 177 2ghn y7 o  7 27 ~ y7 27 ~; KRGQSNWSMOQ _4   67 m% &+%,s4+~d4471Ăx8b  4  8ÂÂ 4'.w%)7 5f a7 Ê2xÂÔ;i~ 7 62 4a7 n7 /f8b 4 /f8 4; Ơ(5%)4*$*ƯĐ+47 a82747ă~7 8`a7|8Êâ 4 7 a82747ă~7427`a7|  ;_4`a b7 7c   92ghijklhn y7 o z 1%4w%)+a78  %,%)$+45(5%)$&5$ê%$#$4w%{| 4%-./ 4567   w%ôm 42ghijklh87 ơ7 gh`9n7 ư8d~  đ ~ ~ 9$ &+)+&+45677   4z47xgh ~ ~d44%Đ)+&+4567 4567  ;h ơ7 gh ~ ~ aĐ)+&+45677   4z4%-v$*$w$z 17 47 -./x7 ơ7 gh đ ~ ~)+&+4567 m 4-v$*$w$ 12 4567899 79   !7"6#$ %&!7"6!'%7(%45678!7)*+,7-7%7(.9/9 0 1 !7-%2+,7-7!'%7(%45678%7(.9/9 3%%7459678%9 :;75!%&%'7?@AB7 #"#72C12DE78 ()* FG H?#7IJK"'