- Phu lung thay the 15().()(K) Vat liyu phu 80.(XX)
A- Doi vdi SX chinh
1 /Phu<rni> phap gian d<fn (Tri/c tiep):
- Tong gia thanh SX 1 .OOO.OOOd. thanh pham nhap kho 100 cai.
2 / Phuifnti phap he so :
- DNSX 1 loai SP cd 3 cap : A l. A2, A3. Tong gia thanh SX : 1 .(XX).(X)0d. SP hoan thanh Al : 10 : A2 : 8 ; A3 : 5cai. He so so sanh chi phi A 1 : 1 ; A2 : 1.2 ; A3 : 1.3.
3 / Phi/irni’ pfuip ty le :
DNSX cd 3 loai SP : A; B; C. Chi phi dinh mtfc xav dtfng nhtf sau:
SP A : 2.000d/c; SP B : 2.200d/c; SP C : 3.000d/c.
So ltfdng SP hoan thanh A : 100c; SP B : 80c; SP C : 50c. Tong gia thanh thtfc te SX 3 loai SP : 550.000d
DNSX co long gia thanh thifc te la 11.OOO.OOOd, SP nhap kho gom 100 SP chinh v& 5 SP phu, DN xay dtfng gia thanh ke hoach SP phu 50.0(X)d/SP (h o ic tinh theo gia han ra ben ngoai).
5 / Phi/ifnx phap ton)’ t ynf ’ :
DN co 2 phan xi/dng (PX). mot PX SX chi tict X, Y. Z va mo PX lap rap thanh SP A. Ket cau SP A gom 2 chi tiei X. 3 chi tict Y va 1 chi tict Z. Chi phi lip rip tinh cho mot SP A hoan thanh la 1.000.0(X)d. Trong thang DN tinh gia thanh ddn vi nhap kho chi* tiet X la 5(X).(XX)d. Y la 700.000d va Z la 1.200.(XX)d. Hay tinh gia thanh ddn vj SP A.
6/ Phu<tn}> phiip lien http ( Ket hdp): - DNSX cd 3 loai SP : A: B ; C.
- Chi phi NVL trifc tiep : 10.(XX).(X)0d; Chi phi nhan eong trt/c tiep : 8.000.(X)0d; Chi phi SX chung : 7.(XX).000d.
- DN cd djnh mtfc chi phi SX NVL trtfc tiep A : 800.000d/c; B : l50.0(X)d/c ; C : 50.(XX)d/c ; Thdi gian SX djnh mtfc 1 SP A : 20 gid; B: 30 gid ; C : 10 gid; Chi phi SX chung dtfdc phan bo theo chi phi tri/c tiep.
So lt/dng TP nhap kho A : 10c; B : 8c; C : 5c.
7/ Phi/ttnx phap tinh f>id thanh phan bUtic:
7a- Tinh giti thanh phdn hudc cd tinh i>id thanh ban thanh pham (phiftfnx phdp ket chuyen chi phi tudn tu)
1
Cong doan 1
Cftng doan 2 BTP C.phi 1 1/ Chi phi SPDD d£u ky 8.000 13.600 8.000
+ Chi phi NVL trtfc tiep 8.000 5.8(H) 5.000 j + Chi phi nhan eong tn/c tiep 0 2.5(H) 1.000 | + Chi phi SX chung 0 5.3(H) 2.000 2/ C.phi phat sinh trong ky 110.000 - 55.000
j + Chi phi NVL trffc tiep 50.000 30.000