Hoàn thiện việc tổ chức kế toán chi phí

BQ GIAO DVC VA BAO T ;,O ' ,./ ,./ " ~ ' D ;, I HOC QUOC GIA THANH PHO HO CHI l\tiiNH TRu'dNG D ;,I HOC KINH TE HA XUAN THL}.CH ' A _, AI A _, K HOAN THIEN VIEC TO CHUC KE TOAN CHI PHi SAN XUAT , ' VA CAC PHUONG PHAP TINH ~ ? · · GIA THAN·H SAN PHAM TRONG DOANH NGHIEP CONG NGHIEP VIETNAM LU~N ' A"' ,~- K AN TIEN SI KINH TE Thanh Ph6 H6 Chi Minh - Nam 1999 I>~ BQ GIAO DVC VA I>AO T~O I HQC QU6C GIA THANH PH6 HO CHI MINH TRUONG D~I HQC KINH TE HAXUNT~C ' " ,:? " -" -" K HOAN THIEN VIEC TO CHUC KE TOAN CHI PHi SAN xuAT "' vA cAc PHUONG PHAP TiNH ' ,:? ? GIA THANH SAN PHAM TRONG DOANH NGHIEP CONG NGHIEP VIETNAM Ma ~6 : S.02 11 LU~N A " , , K "'~ AN TIEN SI KINH TE NGUCH HUONG DAN KHOA HOC : PTS Nguy~n Thj My H~nh Churen Yien Cap Cao 13Q Re ffO{lch '\fa Dau Tu PGS.PTS Dao Van Tai T6ng £ien T~p TCJ.p Chi Pha± Tri~n lUnh Te Thanh Ph6 H6 Chi Minh - Nam 1999 ·· -' -·· -·i lOI CAM DOAN: Toi xin cam doan day la cong trlnh nghien cuu cua rieng toi Cac s6Ii~u, ke't qua neu lu~n an la trung thlfc va chu'a tUng du'c_jc cong b6 ba't ky cong trlnh nao HA XUANTH~C MUCLUC ' ~ ? LOI MO I>A u ······ft······························································································l CHU'dNGl ca sa LY LU!NVE KE TOAN CHI PHI sANXUAT VA CAC PffiJONG / / / ._ ,:J ? A PHAP TINH GIA THANH SAN PRAM CONG 1.1 Nhii'Ilg va-'n d~ NGHI~P A chung ~ • •A ch'1 p h~ san xuaA't n1ym 1 Kh a1 ? ~ • • ' h san ph~ am -; niym g1a~ tl1an 1 Kh a1 A ? • 1.1.3 M6i quan h~ giii'a chi phi san xua't va gia san phffm 1.1.4 St! c§:n thie't phai t6 chuc ke' toan chi phi san xua't va tinh gia san phffm 10 ?· ·"""""' T~ ~ kA~ e to an ~ o c h Uc c h'1 p h"1 san xua t 10 ? "'" 1.2.1 Ban cha't chi phi san xua't va y nghia cua t?p hQp chi phi san xua't l 1.2.2 Xac d!nh ddi tU'Qng t?p hQp chi phi san xua't 11 1.2.3 Phan lo~i chi phi san xua't l2 1.2.4 Trinh t11, phu'ong phap t?p hQp va phan b6 chi phi san xua't 21 ~ t~ In h g1a ~ th'an I1 san p h~ am cong ng h'A -1 .T~ o c h uc u;p _"'8 ? A ~ 1.3 Chuc nang va' y~ ngh-1a cua g1a~ th'an h san p h~ am :.') ? • ? ~ d'~n h1 d/• tm ~ h g1a ·~ 13 01 tu'ng ban h~w ?~ va thay d6i h~ th6ng ke' toan 58 1.2 c"" / co b?an cua ? h ~ th ong k"' / 60 au true e t oan A 2.2 Thl,l'c v~ trng A' k€ toan chi phf san xua't va tinh ghi san ph~m a· n U6'c ta 63 2.2.1 Cac quy d!nh chu!lg cua che' d() ke' toan v~ 'h g1a _ th'an h san p h.:!am tm ? 2.2.2 tn~g Th~rc hY Lu ~ 1957d"' nam en 6' am (j? n ui:R uC t a ? h·~ ltfD ke' toan chi phi san xua't va Vi~t Nam hi~n 80 k€ toan chi phf san xua't va tinh gia ., g,:, 2.3.1 Banh gia chung cac quy d!nh cua che' d() ke' toan v~ ke toan chi phi san / h g1a / th'an h san ph.:! xur-(t : va tin am 8-) ? 2.3.2 Banh gia chung v~ th!fc tr