168 kế toán NVL để sản xuất bê tông thương phẩm tại công ty CPĐT sông đà việt đức

phân tích chiến lược TOWS, giải pháp phát triển thị trường, chuyên đề chiến lược cạnh tranh, phát triển hình ảnh thương hiệu, giải pháp giảm ô nhiễm, kế toán chi phí quản lý

CHƯƠNG I : TỔNG QUAN NGHIÊN CỨU ĐỀ TÀI KẾ TOÁN NVL 1.1. Tính cấp thiết nghiên cứu của đề tài   !"#$%&'"() *'+%,'-./$+$01/+*+, &20$/$324&++#$%&5* #$+678559:1$;<=><?@+ABC DE$F 7A'+G(#H'ABC3* +F0#$+6#$%&G&$/$*4 44.'+7I$FABC1 0.34E$78GJDE$FABCDK L&$*,M,'-N5/$E$9,#H'7 O*ABC%,'-3 *E"E$F P+'+/#H'(ABC&+3* +D"D#$%&Q(*#*KL* R'-NJABCP++D,E$#H'5  394&++#$%&5*#$+6 @R 2*4**ABC#L&+D"+ 2# +52*E$F7S#592* 4*2*E$FTD+$UK/P17A5 E$FABC3*KL#L4 #-&* 55#-+5 5)*#$+6#L)7 %,'-0ABCG"4'4.52 J 5E$F*+R4+7I$FKL$K# 5*" ABC#L$/$'+P"5+F*" #$+67MG%**3*+F4P *7V,3'E12*E$F5@R '"'+7 1.2. Xác lập và tuyên bố vấn đề trong đề tài C3'+%,'-2 WXVS2V=BVR 43#$%&'"Y5-%,'-./$%, '-20Z5"#$%&/J2.+67I -+5JR42[&DE1"2* E$FT2*4*ABCK/%)(#$%&/J 2.+642J [E1\]O* ABC(#$%&/J2.+642WXVS2V=BVR] 1.3. Các mục tiêu nghiên cứu ^7_7^`J5F B15*ABC(J +3  P+[G(+-3*4.5G( " 4NR147 J +#H'+.+*++,a* 5&F5*ABC*+'*W6- *BA5*5)/$+*+9'b7V(2* *ABCG(0'3*G MG.#F 5##*59-4-*+'7 0(E0*42Q0(52* E$F54*ABC42WXVS2VBVR7J.# G%&3# $+*+c2**ABC(#$ %&/J2.+642 ^7_7d `J5K-e fG++D G.#F5ABC5E$FABC AJR**-42*4*5E$FABC4 2 V3# $+*+c2*E$F54* *ABC42 J'JRg59R5 "/$,h4RJ.5"3#5J- +J*$+*+J/GN$+*+i %&+.9(2%[%j $J7 1.4. Phạm vi nghiên cứu X45\IP^)d<^^ X452\42WXVS2V=BVR V JR\2**ABC(#$%&/J2 .+6 1.5. Một số khái niệm và phân định nội dung của vấn đề nghiên cứu ^7k7^7`3# Y*./$ • W** lQN#$\VN(/*m#$%& '/0VE*0#$%&'''n AJ5nW2'(#H'E*0#$%& '1)&+'57 lQG(/Q\lG5(/*oGQ G/&3#$H/*H 2/pn+6Q5+6H/*nS$ +6''o#$+65#$+6"+ pnAJ5nW2'QH2 //5nW+#$%&''5 ''nAJ5+6(#$%&2%&6 5+6GN4/$"'+ AJ5N 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W)R53'5JD*E$ '+#$%&ABC*4#\ tAJ5\V 59'+#$%&J5  3"&-("#$+6#g j+%)'+%,'-./2#*' +'5$'+777 tB+\C*55E*0#$%& 2&-("#$+6G(+595 @#g!50'*/J)J& "#$+67 tAJ\CNR'!(&+E*0 #$%&'4E*04#*+6'e3 */07AJG('4gr7 tX!\C*5+!'!(#HN5 *G/#$%&+.5$777 tB5/%,'-./$\N455/ #H'25%,'-./$ tX\W*4+E*0#$%& F#$G(#H'/*7  W)R52'"ABCT3' E+$*ABCJ*$*05 \ tABC'!(-+4#$+67 tABC'!*ầ*ư phụ5ụEảFở*+, %ưởộầ/*5EảF'ệ+777  W)R5Q+5\ tAJ5'+7 tAJ5'-2/G+5 J'777 ^7k7dX,3'JR" ^7k7d7^725ABC  Về mặt lý luận  ABCi53m#$%&'&5 /3*J5(3D5+ 'm7O543#$%&'ABC// '4K/J7  l4*ABCD213# E# ^7 ABC+$**[Jg* o*5 - pE6-*BA# <dslQ] f* Q/Q\W++/5* +JE-++*#(GQ(54 *4 Giá gốc NVL nhập kho: = V 59ABC+\f*-+M* JG.o/Q+6JK/p3* +-o+5(/ %+pM*$$* oGp7 f*    ABC + u f*   J G. t W  +   o5( / %+p t W*  4  2  = W*  $ WO` $  * /* A'+*+'+.+*+&Mff0*  *Gff A'+*+'+.+*+-+0* @* */Q$ffD57 =V 595-2/\f* +*- "5%&/5*+/7 =V 59ABCG+5 J'\f* +*r '*/J%*3*++oGp7 =V 59ABCJ2/\* +* *"5%&J25+5(5 ./M./5'+7 =V 59ABC&+\f* +)R5* /J/$3++oGp7 =V 59ABC/K\f* +)R5* "NJ5..3*++ oGp7 =V 59+Q\f* +*9G( Q7 d7B*ABC%&-[3/  +.+*+EBvS<d]lQ]\ - Phương pháp tính theo giá đích danh: - Phương pháp nhập trước xuất trước (FIFO): - Phương pháp nhập sau, xuất trước (LIFO) - Phương pháp bình quân gia quyền W(#\ = Phương pháp tính theo giá đích danh: [+.+*+hr'++$E$F5['a ABC[M27O%&ABC320+$)R 5# %&5.*+-"2G( *-%&7 X.+*+#H'598AG4KK@ 'G*\B/44EF777 = Phương pháp nhập trước xuất trước (FIFO): [+.+*+9+$%*.*- +"MD+5$c+90%& 97SG)R5 %&(*-%& [Jg\.*-+9 59%& 3D+9# h4[.*-D++ [7A5*-"ABCQ m*-"# 5 +( mKD m = Phương pháp nhập sau, xuất trước (LIFO) [+.+*+$N5##L%&9 J459+.+*++9%&9 • Phương pháp bình quân gia quyền: *5 - "ABC%& u S -ABC %& w f*  -    .  5 /0E, B%**.5/0E,[d*\ t Cách 1\q*.*.5/0E,$m'-N7 f*.5/0E, $m'-N u *-"ABCt*- QDmABC+m S ABCtS ABC+ QDmm t Cách 2:q**.5/0E,#xD+ f*-.5/0 E,#xD+ u *-ABCt*-ABC Q9++"MD 7+ S ABCtS ABC+ Q9+"MD + _7 O*ABC+$-[MM4 MGR-J5  Thực trạng của kế toán NVL  =-5**ABC+!+59*JgJD E$F &"95JDE$"'+7 =@RRM$*#@+!+59*+.+*+ *Q*+''+(j++,4@ +# 00G5#-)$ABCE*043 #$%&'7 =(J%HF[39 =5+,**00-4 500*59/*&+500#H 'ABCE*0#$%&'7  Giải pháp kế toán NVL và các nội dung cần nghiên cứu '+#$%&5#H'5E$FABC3* +FGE$#L$*5)"W27 =y,hr+$E$F5 &E *"4*5+T4[P 3+!+594#$%&'"' +7 =,'-N'++$%*R'-N   (M4ABC($/$E*0#$%&' /02*4'5R2 +K,04R15 '-NE*7 =,#H'hr5#H'+$+F* +J.#*R+c4&+RJABC *#$+6)+z'+785 ,D@R 5j++$*00%&'!5 #H'ABCE*043#$%&'7 G4E$FKLABCM,9,/$E$#H' 5'-N3N3'E12*E$F #$'+7 8G50(2*E$F54*ABCD ^7k7d7d7Kế toán chi tiết NVL WG_+.+*+4*ABC =X.+*+{##7 =X.+*+#@ ,( =X.+*+#@# '7  `x'+-13+.+*+*!35 40E2Y5-43#$%&'7 `x+.+*+GN(* G( (E25-4"" 7VG"'!{(+$*00+|%&|Q5 5K# 7`xRM3'h5{7{ M'(57W *"+$@3 # +|%&5# Q5K# [M'(57 . PHÁP NGHIÊN CỨU VÀ CÁC KẾT QUẢ PHÂN TÍCH THỰC TRẠNG KẾ TOÁN NVL XI MĂNG ĐỂ SẢN XUẤT BÊ TÔNG THƯƠNG PHẨM TẠI CÔNG TY CPĐT SÔNG ĐÀ – VIỆT ĐỨC 2.1. Phương pháp. O*ABC+$-[MM4 MGR-J5  Thực trạng của kế toán NVL  =-5**ABC+!+59*JgJD