Kế toán tập hợp chi phí sản xuất và tính giá thành sản phẩm tại công ty cổ phần thảm may bắc ninh

THÔNG TIN TÀI LIỆU

Thông tin cơ bản

Định dạng
Số trang	87
Dung lượng	1,16 MB

Nội dung

   !"#$%&'()*+ *!,- Tr c ht tôi xin bày t lòng bit n chân thành ti các thy cô giáo Tr ng   i hc Nông Nghip Hà Ni ã dìu dt tôi trong sut chng    n g hc tp, tu d ng   o   c, nht là các thy cô trong khoa K toán và Qun tr kinh doanh. ./0123+456) 78-9:;7<=> $%(?!6@A* ,;B+#- 7/%3 C)D+; *>EF7%%G4H.)D+;1 2)1I C%J#&'?K %2#- >L/01236%M(CN D +;&'*$)*(#- 7/%3O Hà Nội, ngày 30 tháng 5 năm 2012     :PQ>R=SH-------------------------------------------------------------------------------------------------------- =T>:T>------------------------------------------------------------------------------------------------------------- UVH8=T>GRHWGQXY----------------------------------------------------------------------------------+ UVH8=T>9SZ--------------------------------------------------------------------------------------------+ UVH8=T>>[>\]7^_Q`77a7---------------------------------------------------------------+ b8cHQ------------------------------------------------------------------------------------------------------------------d =ecY--------------------------------------------------------------------------------------------------------------d d-d.+5#------------------------------------------------------------------------------------------------------------------------------d d-f=g;;B--------------------------------------------------------------------------------------------------------------f d-f-d=g;-------------------------------------------------------------------------------------------------------------------f d-f-f=g;g-------------------------------------------------------------------------------------------------------------------f d-h!"+C%+;B-----------------------------------------------------------------------------------------h b8cHQQ----------------------------------------------------------------------------------------------------------------i 7jHWkYVH7lQ:QmY_lb8nSHWb8[bHW8QoH>pY------------------------i f-d=D+5#+#I/5+)q%----------------------------------------i f-d-d>I/q------------------------------------------------------------------------------------------------------------------i f-d-fW)q%------------------------------------------------------------------------------------------------------------r f-d-h=$KI/5+)q%----------------------------------------------ds f-d-ik*(2)+6)q%-----------------------------------------------------------------dt f-fb!3)2)+6)q%--------------------------------------------------------------dt f-f-d\2)I;+*2-------------------------------------------------------------------------dt f-f-f\2)I*2---------------------------------------------------------------------------------dr f-h-h\2)I/5----------------------------------------------------------------------------------------du f-h\2)E"I+I)-------------------------------------------------------------------------fd f-h-d\2)v!3);!,/;w\\7xy--------------------------------------------fd f-h-f\2)v!3)%;<zw\\\y-----------------------------------------------------ff f-h-h))q%@{@z--------------------------------------------------------------------------------fh b8cHQQQ-------------------------------------------------------------------------------------------------------------f| \`7kYRHW8QoH>pY----------------------------------------------------------------------------------f| h-d=D.%3+#>-----------------------------------------------------------------------------------f| h-d-dk)*((+)*>---------------------------------------------------------------f| h-d-f.%EBD%)$}>---------------------------------------------------------------fu  h-d-h=D.%)2)C>-----------------------------------------------------------------hf h-d-i7~+>---------------------------------------------------------------------------------------hs Gh-d•7+~+>----------------------------------------------------h| h-d-s:D>------------------------------------------------------------------------------------------------------hr Gh-f•:D>-------------------------------------------------------------------------hr h-d-t\2$/5@>-----------------------------------------------------------------------hu Gh-h•\; € $ •  • / € @>-----------------------------------------id h-d-|.%$*(/5>-----------------------------------------------------------------------if h-f7*C)2)"I/5+I)q%C> -------------------------------------------------------------------------------------------------------------------------------------------------ih h-f-d!"+C)I/5--------------------------------------------------------------------------ih h-f-f\2)"I/5C>-------------------------------------------------------------------ii h-f-f-d\2)I;+*2------------------------------------------------------------------ii h-f-f-f\2)I*2--------------------------------------------------------------------------sh Gh-i•G5%)df‚fƒdf„7E%d--------------------------------------st Gh-s•722#-----------------------------------------------------------------------------------s| Gh-t•GI!3q%% …dƒfh„[3%@†7E%dsr Gh-|•GE#!3+)*Iv!3-------------------th h-f-f-h\2)I/5---------------------------------------------------------------------------------ts G • h-r•G • ‡ € + ˆ  •  € 79>-----------------------------------------------t| h-f-h7E"I/5+))q%@{@C>---------------------------|h h-f-i7I)q%--------------------------------------------------------------------------------------------------|s h-hb‡ € ‡ ˆ ‡ ˆ ! ‰ ; ‰  €  ˆ  •  • % ‰ >-------------------------------------------|t G • h-u•G • ‡ €  €  ˆ 3+ ‰ --------------------------------------------------------|| h-i)))2)"I+I)q%>---------|r h-s= ‰  € ; ‰ )Š ˆ % ‰  €  ˆ  •  • %3 • >-------------------------------------------------rd h-t=D#/5‹%)2){>--------------------------------------------ri b8cHQ_-------------------------------------------------------------------------------------------------------------rs \`7:YŒH_l\Q`HHW8•----------------------------------------------------------------------------rs i-d\2-------------------------------------------------------------------------------------------------------------------------------rs i-f\2<-----------------------------------------------------------------------------------------------------------------------------rt 7lQ:QmY78V=\8RŽ-----------------------------------------------------------------------------------r|   Gh-d•7+~+>-------------------------------------------------------------h| Gh-d•7+~+>----------------------------------------------------h| Gh-f•:D>----------------------------------------------------------------------------------hr Gh-f•:D>-------------------------------------------------------------------------hr Gh-h•\; € $ •  • / € @>---------------------------------------------------id Gh-h•\; € $ •  • / € @>-----------------------------------------id Gh-i•G5%)df‚fƒdf„7E%d-----------------------------------------------st Gh-i•G5%)df‚fƒdf„7E%d--------------------------------------st Gh-s•722#--------------------------------------------------------------------------------------------s| Gh-s•722#-----------------------------------------------------------------------------------s| Gh-t•GI!3q%% …dƒfh„[3%@†7E%d--------sr Gh-t•GI!3q%% …dƒfh„[3%@†7E%dsr Gh-|•GE#!3+)*Iv!3----------------------------th Gh-|•GE#!3+)*Iv!3-------------------th G • h-r•G • ‡ € + ˆ  •  € 79>---------------------------------------------------------t| G • h-r•G • ‡ € + ˆ  •  € 79>-----------------------------------------------t| G • h-u•G • ‡ €  €  ˆ 3+ ‰ -----------------------------------------------------------------|| G • h-u•G • ‡ €  €  ˆ 3+ ‰ --------------------------------------------------------|| +  ! 93~f-d•\2)I;+*2------------------------------------------------dr 93~f-f•\2)I*2--------------------------------------------------------du 93~f-h•\2)I/5---------------------------------------------------------------fd 93~f-i•\2)I/5+I)v!3)\\7x---ff 93~f-s•\2)I/5+I)v!3 )\\\---------------------------------------------------------------------------------------------------------------fh 93~h-d•GD%)$}>-------------------------------------------------------------------hf 93~h-f•GD%)2)------------------------------------------------------------------hh Gh-d•7+~+>----------------------------------------------------h| Gh-f•:D>-------------------------------------------------------------------------hr Gh-h•\; € $ •  • / € @>-----------------------------------------id 93 ˆ h-h•k*‡ ˆ  • / €  •  • % • >----------------------------if Gh-i•G5%)df‚fƒdf„7E%d--------------------------------------st Gh-s•722#-----------------------------------------------------------------------------------s| Gh-t•GI!3q%% …dƒfh„[3%@†7E%dsr Gh-|•GE#!3+)*Iv!3-------------------th G • h-r•G • ‡ € + ˆ  •  € 79>-----------------------------------------------t| G • h-u•G • ‡ €  €  ˆ 3+ ‰ --------------------------------------------------------|| + "#$%&'( G8x8• G%/ D G8•7• G%2 \b>• G%5 9x\U• 9/5@ >b9x• >I/5 >>U>• >g@gg H_:• H;+ >bH_:77• >I;+*2 >bH>77• >I*2 >bH_bx• >I+;/!{ >b9x>• >I/5 \\7x• \;!,/; \\\• \%;<z 79>• 7< 8\U• 8CD@ 7HUH• 7@ V9=U7• [3%@ 9b87• 9q% •• W) 9b• 9q% U7• U + )* + * ,-, ./012 7*DE%6$)*(/5@* 5z@‘%D$)*(2"+;)2 /5&!"q%-7E")I%@0* ;$6CD/5@*(C;?;I /5-9~C+)*@gD++@ %L4!"I 0**$)*(/5@ +% -_(++C)FI/)I /5+)q%+%52)$+} ’*5$*J5*##2<*!,-=.) /“*;D+’%@)2/5{!61*5C2;2 %I/5%+g$*JF)@ /- W)q%%D*K%$%F) $}I-H%+g2)KC)F I/5%1%2%).”+ 2%I/5g+g+C)q%)B ;F2DC)@-~,5KI <,+*$2<-$2!"+5# )2)"I/5+I)q%->+ K%}’+#%.}%1%}’• 6+6)@/5++6EF% %G4H*;5*#<*!,C*4 d !->EF%%G4H!"Š%fƒƒi ;/5%%%.-H*1C@C #%@+‹C}%)}– — HB!"+*1$*J)2)"I  xut và tính giá thành sn phm trong toàn b công tác k toán ca doanh nghip và kt hp vi tình hình thc t ti công ty và nhng kin thc ã    c hc ti tr  ng   tài “K toán tp hp chi phí sn xut và tính giá thành sn phm ti công ty c ph n thm may Bc Ninh” ã    c la chn   nghiêm cu. ,-34/565 ,-3-,4/55 7(%))*C)2)"I+I) q%CEF%%G4H‹%#*%D2 <)2)"I/5+I) q%CEF%%G4H- ,-3-34/54/7 †83{}+#2)"I/5+I )q%- †b)*C)2)"I/5+I) q%CEF%%G4H- f †#/5%D2<‹%)2)" I/5+I)q%CEF%%G4H- ,-8 9/:;<=>65 * Đối tượng nghiên cứu !";Bq%I$F˜v)3 %@- * Phạm vi nghiên cứu †bC%+•#;B*C%+EF %%G4H- †bC%++#,• ™bC%+–@g•9!"–@g*5šŠ% fƒƒu2Š%fƒdd- S liu v tình hình c bn ca công ty    c ly t 3 nm 2009, 2010 và 2011. 9+#$*(2)I)!"5{) dfŠ%fƒdd- †bC%+D@•HD@;B#$*(2) "I/5+I)q%CEq% %G4H- h )* ?@AB&A)C)")DE 3-,F/G901252=HGIJ50/<K/<GI=L 3-,-,=HGIJ5L/ * Khái niệm “Chi phí sản xuất kinh doanh là biểu hiện bằng tiền của toàn bộ các hao phí về lao động sống và lao động vật hóa mà doanh nghiệp đã bỏ ra có liên quan tới hoạt động sản xuất kinh doanh trong một thời kì nhất định (tháng, quý, năm)” (Nguyễn Văn Công, 2007). k)*(/5@2"1K2 3•!D!"D+BD- 9;+#!D!"$5– %)%2<—9;+#!"D$I ;;+-9;+#BD!"$I# !3*!,D-_(2(;)I/5 C*)*<q%/552)$gD+} I$!,/5- * Phân loại chi phí sản xuất i . ánh giá chi phí, chi phí    c phân chia thành chi phí kim soát    c , chi phí không kim soát    c và chi phí chênh lch. * Đối tượng tập hợp chi. I);$6+/5;gq%- Giá thành toàn bộ Giá thành sản Chi phí quản Chi phí của sản phẩm = xuất sản + lý doanh + bán u tiêu thụ phẩm nghiệp hàng * Đối tượng tính giá thành

Ngày đăng: 25/12/2013, 15:30

Xem thêm