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

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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=$KI/5+)q%----------------------------------------------ds f-d-ik*(2)+6)q%-----------------------------------------------------------------dt f-fb!3)2)+6)q%--------------------------------------------------------------dt f-f-d\2)I;+*2-------------------------------------------------------------------------dt f-f-f\2)I*2---------------------------------------------------------------------------------dr f-h-h\2)I/5----------------------------------------------------------------------------------------du 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h-d-f.%EBD%)$}>---------------------------------------------------------------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 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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

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