Lun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 1 CHUONG 1GII THIJU1.1 D}t vn d nghin cuTrongthoibuinnkinhtthitruongngynay vicnng caonng luccanhtranh cua doanh nghip l vn d rt duoc gioi lnh dao doanh nghip quan tm. Nkhng nhung gip cho doanh nghip tn tai dung vung giua thuong truong dy canhtranh khc lit m cn gip cho doanh nghip pht trin vuon xa hon nua. Dc bittrong bi canh nn kinh tdt nuoc ta hin nay dang trong qu trnh hi nhp tondin v surng voi nn kinh t th gioi, khi m cc doanh nghip trong nuoc xuanayvndidyuvvn,kinhnghim,quym.Ccdoanhnghipnyvuaphaicanhtranhnib vua phai di du voi cc doanh nghip nuoc ngoi manh v vn,trnh d cng ngh dang at tin vo nn kinh t nuoc ta. Thch thuc d di hoi ccdoanhnghipnidiaphainhanhchngtm binphpthognumuntntaivphttrin.Dnngcaonngluccanhtranhcuadoanhnghipngoicc binphpnhutipthiquangbthuonghiuhnhanhcuadoanhnghipmnhdivoicngchng;tng sucmanh v vn k thut bng cch lin doanh lin kt; c chnh schthu htngun nhnluc c cht luong cao, uu di trong thi nhn ti th cn mt yutcunggpphnkhng nhodnthnhcng cuadoanhnghipdlgithnhsanphm v bin phplm giam gi thnh san phm. Vn d ny tuy d rt quen thucdivoichngtanhungkhngbaogiocu.Tuytnhhnh,dcdimsanxutkinhdoanh cua mi doanh nghip m c phuong php tnh gi thnh san phm khc nhaucng voi d l nhung bin php lm giam gi thnh san phm cung khc nhau.Chnhv muc tiu quan trong cua gi thnh san phm l giam chi ph-dc bit gi ca dangleo thang hin nay-gp phn nng cao nng luc canh tranh cua cc doanh nghip vrtduocdoanhnghipquantmchtoinnemquyt dinhchon dti K tonchiphvphntchccnhntoanhhuongdngithnhsanphamtaicngtyTNHHTP Ph Qu.1.2 Mc tiu nghin cuLun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 21.2.1 Mc tiu chungMuc tiu chung l hach ton chi ph san xut, tnhgi thnh san phm cua haimthngnmromvbpnon,phntchccnhntanhhuong dngithnhdlm co so cho vic d ra mt s bin php nhm lm giam gi thnh thuc t cua sanphm tai cng ty TNHH Thuc Phm Ph Qu trong thoi gian toi.1.2.2 Mc tiu c th- Tin hnh tp hop chi ph trong qu trnh san xut cua cng ty thng 12 nm 2007.- Tin hnh tnh gi thnh san phm cua cng ty vo thng 12 nm 2007.- Phn tch cc nhn t anh huong dn gi thnh san phm tai cng ty cn cu vo githnh thuc t, k hoach thng 12 nm 2007 v qua cng k 3 nm 2005-2007.- D xut giai php nhm lm giam gi thnh san phm.1.3 Phm vi nghin cu1.3.1 Khng gianCc chi ph san xut duoc dng d tnh gi thnh san phm v s liu dng dphn tch cc nhn t anh huong gi thnh san phm duoc thu thp tai phng k toncua cng ty TNHHTP Ph Qu dt tai huyn Long H, tinh Vinh Long.1.3.2 Thi gian nghin cuPhn tp hop chi ph san xut v tnh gi thnh san phm s liu duoc tp hoptrongmtthng(12-2007),cnphnphntchthsliuduoctphoptrn cosogi thnh k hoach, gi thnh thuc t, gi thnh ky truoc v gi thnh cng k qua 3nm 2005-2007.1.3.3 Di tung nghin cuDituongnghincuutrongdtilgithnhcuahai mthng nm rom vbp non.1.4 Luc khao ti liu lin quan dn gi thnh san phmGithnh san phm l mt vn d quen thuc v duoc rt nhiu nguoi nghincuuqua.Tuynhintuytungdoanhnghipkhcnhauvcnhiusanphmkhcnhaunngithnhcung duochachtonvphntchmtcchkhcnhau.Vnhulunvnttnghipcuasinhvinkhoakinht-QTKDtruong DaihocCnThovgi thnhsan phm Hach ton v phn tch cc nhn to anh huong dn gi thnhLun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 3san pham da dy nit tru (B) tai cng ty CP da Ty cua Nguyn Vn Kha. Tuynhin,dtinychiphntchmtcchsoluoctnhhnhtng giam cuagi thnhdon vi qua cng k cc nm 2005-2007 m khng c phn tch gi thnh giua thuc tvkhoach,phntchtnhhnhthuchinkhoachhagithnhcungnhudisuphntchcckhoanmucchiphtrong githnh.Trong dti Ktonchiphvphn tch cc nhn to anh huong dn gi thnh san pham tai cng ty TNHHTP PhQu s phn tch tt ca nhung vn d d.Lun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 4CHUONG 2PHUONG PHP LUAN V PHUONG PHP NGHIN CUU2.1 Phuong php lun2.1.1 Nhng vn d chung2.1.1.1 Chi ph san xuta. Khi nimChi ph san xut l biu hin bng tin ton b nhung hao ph v lao dng sngvlaodng vt ha pht sinh trong cc hoat dng san xut cua doanh nghip trongmt thoi k nht dinh.b. Dc dim cua chi ph san xut- Chi ph san xut mang tnh cht vn dng lin tuc khng ngung v mang tnhcht khch quan.- Chi ph san xut mang tnh da dang v phong ph.- Tit kim chi ph l mt qui lut khch quan di voi moi doanh nghip.c. Phn loai chi ph san xut*Phnloichiphtheotnh cht,nidungkinh t cua chi ph (theo yu t chiph)Cch phn loai ny cn cu vo cc chi ph ccng tnh cht kinh t (ni dungkinht)dphnloai,khngphnbitchiphphtsinhodu,chohoatdngsanxut kinh doanh no.Ton b chi ph duoc chia thnh cc yu t sau:- Chi ph nguyn vt liu.- Chi ph nhn cng.- Chi ph dich vu mua ngoi.- Chi ph khc bng tin.* Phn loi chi ph theo chc nng hot dng- Chi ph san xut: l ton b chi ph lin quan dn vic ch tao san phm hoc dichvu trong mt thoi ky nhtdinh gm: chi ph nguyn vt liu truc tip, chi ph nhncng truc tip, chi ph san xut chung.Lun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 5-Chiphngoisanxut:lnhungchiphphtsinhtrongqutrnhtiuthusanphmvquanlchungtondoanhnghipgm:chiphbnhng,chiphquanldoanh nghip.* Phn loi chi ph theo mi quan h vi thi k xc d|nh li nhun- Chi ph san phm: l nhung chi ph lin quan truc tip dn vic san xut san phmhoc mua hng ha.- Chi ph thoi k: l nhung chi ph pht sinh trong mt thoi ky v duoc tnh ht thnhph tn trong ky d xc dinh kt qua kinh doanh.* Phn loi chi ph theo mi quan h vi di tung ch|u chi ph- Chi ph truc tip: l nhung chi ph lin quan truc tip dn di tuong chiu chi ph vduoc hach ton vo di tuong c lin quan.- Chi ph gin tip: l nhung chi ph lin quan dn nhiu di tuong chiu chi ph, dod n duoc phn b vo cc di tuong c lin quan theo tiu thuc nht dinh.* Phn loi chi ph theo cch ng xu cua chi ph- Bin ph (chi ph kha bin): l chi ph m tng s cua n s bin dng khi muc dhoat dng thay di trong pham vi ph hop.- Dinh ph (chi ph bt bin): l nhung chi ph m tng s cua n khng thay di khimuc d hoat dng thay di trong pham vi ph hop.- Chi ph hn hop: l chi ph bao gm ca yu t bin ph v dinh ph. O muc d hoatdngcnban,chiphhnhopthuongthhinccdcdimcuadinhph.Thngthuongomucdhoatdng vuotqumuccnban,nthhindcdim cuabinph.2.1.1.2 Gi thnh san phma. Khi nimGithnhsan phm l biu hin bng tin ton b nhung hao ph v lao dngsng v lao dng vt ha duoc tnh trn mt dai luong kt qua san phm hon thnhnht dinh.b. Dc dim cua gi thnh san phm- Gi thnh san phm mang tnh cht gioi han v xc dinh.- Gi thnh san phm vua mang tnh cht khch quan vua mang tnh cht chu quan.Lun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 6-Githnhsanphmlmtchitiu,mtbinphp,mtthuocdodquanlchiph.c. Phn loai gi thnh san phm- Gi thnh k hoach: l loai gi thnh duoc xc dinh truoc khi bt du san xut cuaky k hoach dua trn cc dinh muc v du ton cua ky k hoach.Githnhkhoachduoccoilmuctiumdoanhnghipphaicgng thuchinnhm d thuc hin hon thnh muc tiu chung cua ton doanh nghip.-Githnhdinhmuc:lgithnhduocxcdinhtrn cosoccdinhmucchi phhin hnh tai tung thoi dim nht dinh trong ky k hoach.Githnhdinhmucduocxem lcncudkim sottnhhnhthuchincc dinhmuc tiu hao cc yu t vt cht khc nhau pht sinh trong qu trnh san xut.- Gi thnh thuc t: l gi thnh duoc xc dinh trn co so cc khoan hao ph thuc ttrong ky d thuc hin qu trnh san xut san phmGi thnh thuc t duoc xc dinh sau khi d xc dinh duoc kt qua san xut trong ky.Gi thnh thuc t l cn cu d kim tra, dnh gi tnh hnh tit kim chi ph, ha thpgi thnh v xc dinh kt qua kinh doanh.2.1.1.3 Phn bit chi ph san xut v gi thnh san phmVmtbanchtchiphsanxutvgithnhsanphm ging nhau,nghialcng biu hin bng tin nhung hao ph v lao dng sng v lao dng vt ha bo ra,nhung khc nhau v mt luong. Khi ni dn chi ph san xut l gioi han chng chomt thoi k nht dinh, khng phn bit l cho loai san phm no, d hon thnh haychua,cn khi nidn gi thnh san phm l xc dinh mt luong chi ph nht dinh,tnhchomtdailuongktquahonthnhnhtdinh.Dungtrngicdqutrnhhoat dng d xem xt, th qu trnh san xut l mt qu trnh hoat dng lin tuc cnvic tnh gi thnh san phm l mt dim ct c tnh cht chu k d so snh chi phvoi dai luong kt qua, nn tai thoi dim tnh gi thnh c th c mt khi luong sanphm chua hon thnh, chua dung mt luong chi ph cho n, goi l chi ph san xutdodangcuik.Tuongtunhuvy,dukcthc mtkhiluong sanphm sanxut chua hon thnh o k truoc chuyn sang k ny d tip tuc san xut chua dungmt luong chi ph cho n, goi l chi ph san xut do dang du k. Nhu vy gi thnhLun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 7san phm hon thnh trong k bao gm chi ph san xut cua k truoc chuyn sang vmt phn cua chi ph san xut pht sinh trong k. Hon nua gi thnh san phm mangtnhchtchuquanphuthucvonhungphuongphptnhtonphnbnhuvicghi nhn truocvo gi thnh san phm nhung khoan muc coi l chi ph nhung thuctchuaphtsinhhocnhungchiphthuctchi ranhung duocphn bcho nhiuk,nhm dam baomtsundinhtuong dichogithnhsanphm quacckkton.2.1.2 T chc k ton chi ph san xut v tnh gi thnh2.1.2.1 Di tung tp hp chi ph san xutDituongtphopchiphsanxutlpham vi,gioihanmchiph cnduoctp hop d phuc vu cho vic kim sot chi ph v tnh gi thnh san phm.2.1.2.2 Di tung tnh gi thnhXcdinhdituongtnhgithnhlxcdinhdituongmhaophvtchtduoc doanh nghip bo ra d san xut d duoc kt tinh trong d nhm dinh luong haoph cn duoc b dp cung nhu tnh ton duoc kt qua kinh doanh.2.1.2.3 Ky tnh gi thnhGithnhsan phm khng th tnh vo bt ky thoi dim no m phai dua vokhanngxcdinhchnhxcvsluong vcung nhuvicxcdinhluong chiphsanxut c lin quan dn kt qua d. Nhu vy ky tnh gi thnh c th l cui mithng, cui mi qu, cui mi nm hoc khi d hon thnh don dt hng, hon thnhhang muc cng trnh2.1.2.4 Nhim v cua k ton gi thnhTphopvphannhttcaccchiphphtsinhtrong1kyktontnhgithnh don vi vo s sau d tin hnh tng hop s liu v phn b cc khoan chi phvoi tiu thuc d duoc don vi doanh nghip lua chon p dung d dp ung kip thoi ccthng tin tng hop hay chi tit v chi ph san xut m cc nh quan l yu cu.2.1.2.5Ktontphpchiphsanxutvtnhgithnhsanphm trongdoanh nghipa. K ton chi ph nguyn vt liu truc tip (NVLTT)Chi ph nguyn vt liu truc tip bao gm tt ca cc khoan chi ph v vt liuLun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 8chnh, vt liu phu v nhin liu duoc su dung d truc tip san xut san phm. Trongtruonghopchiphnguynvtliutructipclinquandnnhiudituongtphop chi ph v di tuong tnh gi thnh, khi d khng th theo di v hach ton tructip chi ph ny vo gi thnh san phm duoc ta phai phn b theo nhung tiu chunph hop.Dtphopvphnbchiphnguynvtliutructip,ktonsudungtikhoan 621 Chi ph nguyn vt liu truc tip.Bn No: Tri gi nguyn vt liu xut dng truc tip cho san xut ch tao san phmBn C: Tri gi nguyn vt liu su dung khng ht nhp lai kho. Kt chuyn chi ph NVLTT su dung trong ky vo ti khoan 154.b. K ton chi ph nhn cng truc tip san xutChiphnhncngtructipbaogmttcacckhoanchiphlinquandnnguoilaodngtructipsanxutsanphmnhutinluongphaithanhton,cckhoan trch theo tin luong tnh vo chi ph theo qui dinhD tp hop v phn b chiph nhn cng truc tip, k ton su dung ti khoan622 Chi ph nhn cng truc tipBn No: Chi ph nhn cng truc tip san xut san phm, dich vu v cc khoan trchtheo luong duoc qui dinh.BnC:Ktchuynchiphnhncng tructipvobnNoTK154Chiph sanxut kinh doanh do dangc. K ton chi ph san xut chung (CPSXC)Chiphsanxutchung lchiphphucvuvquanlophnxuong san xut.Chi ph san xut chung trong doanh nghip bao gm: chi ph nhn vin phn xuong,chi ph vt liu phu, chi ph cng cu dung cu, khu hao ti san c dinh, chi ph dichvu thu ngoi v chi ph bng tin khc.Chiphsanxutchung duoctchuctheodiringchotung phn xuong sanxut v cui mi ky moi phn b v kt chuyn vo chi ph san xut cua cc loai sanphm. Ty theo loai duoc san xut o phn xuong no m k ton tin hnh phn bchi phsan xut chung cho tung loai san phm theo tiu thuc phn b ph hop. DLun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 9tp hop v phn b chiph san xut chung, k ton su dung TK 627 Chi ph sanxut chung.Bn No: Cc chi ph san xut chung pht sinh trong kBn C: Cc khoan ghi giam chi ph san xut chung Kt chuyn chi ph SXC vo bn No TK 154Truong hop muc san phm thuc t san xut ra thp hon cng sut bnh thuongth k ton phai tnh v xc dinh chi ph san xut chung c dinh phn b vo chi phch bin chomidon vi san phm theo muc cng sut bnh thuong. Khoan chi phsan xut chung c dinh khng phn b (khng tnh vo gi thnh san phm s chnhlch giua tng chi ph san xut chung c dinh thuc t pht sinh lon hon chi ph sanxutchung cdinhduoctnhvogithnhsanphm),duocghinhnvogivnhng bn trong ky, ghi:No TK 632 Gi vn hng bn (chi tit CPSXC c dinh khng phn b)C TK 627 Chi ph san xut chungd. K ton tng hop chi ph san xut v tnh gi thnh san phmCui thng trn co so chi phnguyn vt liu truc tip, chi ph nhn cng tructip v chi ph san xut chung d duoc kt chuyn, k ton tng hop chi ph san xuttrong thng, dng thoi dnh gi san phm do dang cua thng d lm cn cu tnh githnh san phm.Ktontnghopchiphsanxutvtnh githnh sanphm honthnh,sudung TK 154 - Chi ph san xut kinh doanh do dang.Lun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 10Hnh 1: So d tng hp chi ph san xut v tnh gi thnh san phmCc khoan lm giamchi phGi thnh sanphm nhp khoGoi bn khng quakhoGi vn hngbn621622627154 152,111155157632Kt chuynKt chuynKt chuynLun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 112.1.3 Cc phuong php dnh gi san phm do dang cui kSanphmdodanglnhungsanphm chuahonthnhhtccgiaidoanchbin hoc d hon thnh nhung chua duoc kim nghim nhp kho.Cc phuong php dnh gi san phm do dang cui ky*Xcdinhgitrisanphmdodangtheochi phnguynvtliutructiphaytheo chi ph truc tipTheophuongphpny,tronggitrisanphmdodangchibaogmchiphnguynvtliutructiphocchiphtructip(nguynvtliutructipvnhncng truc tip) m khng tnh dn cc chi ph khc.* Xc dinh gi tri san phm do dang theo san luong uoc tnh tuong duongDua theo muc d hon thnh v s luong san phm do dang d qui san phm dodang thnh san phm hon thnh. Tiu chun qui di thuong dua vo gio cng hoctin luong dinh muc.* Xc dinh gi tri san phm do dang theo 50% chi ph ch binD don gian cho vic tnh ton, di voi nhung loai san phm m chi ph ch binchimtitrongthptrongtngchiphktonthuongsudungphuongphpny.Thucchtdylmtdang cuaphuong phpuoctnhtheosanluong tuong duongtrongdgiadinhsanphmdodangdhonthnhomucd50%sovoithnhphm.* Xc dinh gi tri san phm do dang theo chi ph dinh muc hay k hoachCncuvodinhmuctiuhao(haychiphkhoach)chocckhu,ccbuoc,cccngvictrongqutrnhchbinsanphmdxcdinhgitrisanphmdodang.2.1.4 Cc phuong php tnh gi thnh san phm2.1.4.1 Phuong php gian don (phuong php trc tip)Phuongphpnychuyupdungchonhungdoanhnghipcquitrinhsanxut gian don, di tuong hach ton chi ph san xut v di tuong tnh gi thnh phhopvoinhau.Ngoiraphuong phpnycnpdung chonhung doanhnghip cqui trnh san xut phuc tap nhung san xut khi luong lon v t loai san phm hay dtnh gi thnh cua nhung cng vic, kt qua trong tung giai doan san xut nht dinh.Lun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 122.1.4.2 Phuong php h sPhuong php ny duoc p dung trong truong hop trn cng mt qui trnh cngnghsanxutsudungcngloaivttu,laodng,mymcthitbisanxut,nhungktquataoranhiuloaisanphmkhcnhauvgiuanhungsanphmcquanhtyl(cthquidituongung),dituongtphopchiph sanxutduocchonltungnhmsanphmgnlinvoiquitrnhcng nghsanxut,dituongtnhgithnhltungsanphmtrongnhm.Trnhtutnhgithnhtheophuongphp ny nhu sau:+ Buoc 1: Xc dinh h s qui di+Buoc2:Xcdinhtngsanphmquidivsanphmchuncuatungloaisanphm trong nhm:+Buoc 3: Tnh tng gi thnh thuc t nhm san phm+ Buoc 4: Tnh tng gi thnh thuc t tung loai san phm trong nhm+ Buoc 5: Tnh gi thnh don vi tung loai san phm2.1.4.3 Phuong php ty lH s qui disan phm i=Gi thnh dinh muc san phm iGi thnh dinh muc nho nht cua mt loai sanphm trong nhmH s qui disan phm i=S san phm H s qui dixTng gi thnhthuc t nhmsan phm=-- +Chi ph sanxut do dangdu kChi ph sanxut do dangcui kGi tri cc khoandiu chinh giamgi thnhChi ph sanxut pht sinhtrong kTng gi thnhthuc t loai sanphm i= xTng gi thnhthuc t nhmsan phmTng san phm chun cua nhmTng san phm chun cua loai iGi thnh donvi san phmloai i=S san phm loai iTng gi thnh thuc t sanphm loai iLun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 13Phuong php ny duoc p dung trong truong hop trn cng mt qui trnh cngnghsanxutmtnhm sanphm cng loaivoinhung chung loai,phm cp,quycch khc nhau.Do vy phai xcdinh ty l giua tng gi thnh thuc t v tng githnh k hoach (dinh muc) d qua d xc dinh gi thnh cho tung loai san phm.2.1.4.4 Phuong php loi tr gi tr| san phm phPhuong phpnypdung divoinhung quitrnhcng nghsanxutmktquasanxutvuataorasanphmchnhvsanphmphu(sanphmsongsong).Thucchtcuaphuongphpnycungtuongtunhuccphuongphpgiandon,phuong php h s,phuong php ty l.Tuy nhin,khi tnh tng gi thnh cua mtloai hay mt nhm san phm chnh cn loai tru gi tri cua san phm phu. Gi tri cuasan phm phu c th duoc tnh theo gi uoc tnh, gi k hoach, gi tri thi truong, ginguyn vt liu ban duSau khi tnhduoc tng gi thnh thuc t cua mt loai hay mt nhm san phmchnh th gi thnh thuc t don vi cua mt loai san phm s duoc tnh tuong tu nhuphuong php gian don hoc phuong php h s, phuong php ty l.2.1.4.5 Phuong php phn buca.Phuongphpphnbucctnhgithnhbnthnhphm(ktchuynchi ph tun t)Phuong php ny p dung cho nhung doanh nghip c quy trnh san xut phuctapquanhiugiaidoanchbinvomigiaidoancyucutnhgithnhbnthnh phm (BTP).Di tuong hach ton chi ph san xut l tung giai doan san xut, di tuong tnhgithnhlccbnthnhphmotunggiaidoanvsanphmhonthnhogiaidoan cui cng.b.Phuongphpphnbuckhngtnhgithnhbnthnhphm(ktchuyn song song)Phuong php ny p dung ph hop cho doanh nghip c quy trnh san xut quanhiu giai doan ch bin lin tuc d tao ra san phm hon chinh. Di tuong tp hopchi ph l tung giai doan cng ngh, cndi tuong tnh gi thnh l san phm honchinh.Lun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 142.1.4.6 Phuong php don d}t hngPhuongphpnyduocpdung dtnhgithnhsanphm cuaccqutrnhsanxuttheodondthng.Theophuongphpnydituongtphopchiphsanxutltungdondthng,dituong tnhgithnhlsanphm cuadondthng.Khihonthnhcngvicsanxutcuatungdondthngstnghopchiphsanxutdduoctphoptheotungdonhngtnhtnggithnhthuctvgithnhdon san phm cua don dt hng.2.1.4.7 Phuong php d|nh mcPhuong php nyduocp dung khi x nghip c qui trnh cng ngh san xutdndinh, xy dung duoc dinh muc kinh t, k thut tuong di hop l v c trnhd t chuc nghip vu k ton vung vng, cht ch.2.2 Phuong php nghin cu2.2.1 Phuong php chn vng nghin cuQu trnh tnh gi thnh san phm th chi ph duoc theo di tai phn xuong sanxut v thng qua phng k ton cua cng ty TNHHTP Ph Qu.2.2.2 Phuong php thu thp s liuTphopchiphsanxutlgiai doanducuaqutrnhtnhgi thnh,nhungchi ph san xut no pht sinh c lin quan truc tip dn tung di tuong tp hop chiphsanxutduoctphoptructipvotungdituong chiuchi phsanxut.Cnchi phsan xut nolin quandn nhiu di tuong tp hop chi ph san xut th tphop thnh tung nhm v chon tiu thuc d phn b.2.2.3 Phuong php phn tcha) Phn tch chung gi thnh cua ton b san phm* Chi tiu phn tch:K hoach: tng gi thnh k hoach tnh theo san luong san xut thuc t (Zk):Zk==ntZki Sti1*Thuc t: tng gi thnh thuc t (Zt):Zt==ntZti Sti1*Lun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 15Trong d:Sti l s luong san phm san xut hon thnh thuc t cua san phm i.Zki, Ztil gi thnh san xut don vi k hoach, thuc t cua san phm i.* Phuong php phn tch:So snh chi tiu phn tch thuc t voi k hoach cua ton b cung nhu tung loaisanphmnhmxcdinhmucvtilbindng.Quaddnhgichung cng tcquanlgithnhsanxutcuadoanhnghip,xcdinhtrongdimquanl,ccnguyn nhnchu quanhay khch quananh huong toi tnh hnh thuc hin k hoachgithnhcuadoanhnghip,dxutccbinphpcnthitdphnduhagithnh san phm.b) Phn tch tnh hnh thuc hin k hoach ha gi thnh* Chi tiu phn tch:K hoach:Muc ha gi thnh ton b (Mk):Mk==ntZki Ski1*- =ntZoi Ski1*= =ntmki Ski1*Ty l ha gi thnh bnh qun (Tk ):Tk ==ntZoi SkiMk1** 100Thuc hin:Muc ha gi thnh ton b thuc hin (Mt):Mt==ntZti Sti1*- =ntZoi Sti1*= =ntmti Sti1*Ty l ha gi thnh bnh qun thuc hin (Tt ):Tt ==ntZoi StiMt1** 100Trong d: Ski, Sti l s luong san phm i san xut hon thnh k hoach thuc hin.Zki,Zti,Zoilnluotlgithnhdonvisanphmikhoach,thuchin,thuctktruoc.Lun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 16mki, mti l muc ha gi thnh don vi san phm i k hoach, thuc hin.* Phuong php phn tch:+Sosnhgiuathuchinvoikhoachcuatungchitiuphntchnhmdnhgikhi qut tnh hnh thuc hin k hoach ha gi thnh cua san phm.Cu th:AM = Mt - MkAT= Tt- Tk+Sudungphuongphploaitrusxcdinhduocmucdanhhuongcuthcuatung nhn t theo cc cng thuc sau:-Doanhhuongcuaquimsanxutsanphm anhhuong dnmuchaton b,khiu l M(S). Khi d:M(S) = Mk* Ic - MkTrongdIclchissanluongphannhquimsanxutsanphmcuadoanhnghip thuc hin tng, giam so voi k hoach bao nhiu ln.Ic ===ntntZoi SkiZoi Sti11**- Do anh huong cua co cu san xut san phm:+ Anh huong dn muc ha ton b: k hiu l M(kc)M(kc) = =ntmki Sti1*- Mk*Ic+ Anh huong dn ti l ha bnh qun: k hiu l T (kc)T (kc) ==ntZoi SkiMkc1**100- Do anh huong cua gi thnh don vi san phm:+ Anh huong dn muc ha ton b: k hiu l M(Z)M(Z) = Mt - =ntmki Sti1*+ Anh huong dn ti l ha bnh qun: k hiu l T(z)Lun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 17T (z) ==ntZoi SkiMz1**100Tng hop:Di voi chi tiu muc ha gi thnh ton b: M(s) + M(kc) + M(z) = AMDi voi chi tiu ti l ha gi thnh bnh qun: T (kc) + T (z) = ATc) Phn tch cc khoan muc chi ph trong gi thnh san phm+ Phn tch khoan muc chi ph nguyn vt liu truc tipPhuongphpphntch:pdungphuongphp thaythlin hondxcdinhmuc d anh huong cua muc tiu hao v don gi nguyn vt liu dn cc khoan mucchi ph.Bin dng gi = ( Gi thuc t - Gi k hoach)* Luong thuc tBin dng luong = ( Luong thuc t - Luong k hoach)* Gi k hoachTng bin dng = Bin dng gi + Bin dng luongNu bin dng gi nguyn vt liu chnh lch m l mt bin dng tt, th hinsutitkimchiph,vnthumua,kimsotduocginguynvtliuhocsuchuyn bin thun loi tu nhung nguyn nhn tc dng dn gi nguyn vt liu trongthu mua, v nguoc lai.Tuong tu, nu bin dng luong nguyn vt liu chnh lch m l bin dng ttthhinsutitkimchiph,kimsotduocluong nguynvtliutrong sanxuthoc nhung nguyn nhn tc dng dn luong nguyn vt liu su dung trong san xutchuyn bin thun loi v nguoc lai.+ Phn tch khoan muc chi ph nhn cng truc tipCng thuc p dung:Bin dng don gitin luong= -Don gi tin luong khoachxDon gi tin luongthuc tS luong sanphm san xutthuc tLun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 18Tng bin dng = Bin dng gi + Bin dng luongNubindngdonginhncng chnhlchm lbindng ttthhinsutitkim chiph,kim sotduocginhncng hocnhung nguynnhntcdngdnginhncngtrongtuyndungvsanxuttheochiuhuongthunloi.Nubindng donginhncng chnhlchduong lbindng khng ttthhinsulngph,khngkimsotduocginhncnghocnhungnguynnhntcdngdn don gi trong tuyn dung, san xut theo chiu huong bt loi.Tuong tu, nu bin dng luong cua chi ph nhncng truc tip chnh lch mlbindngttthhinsutitkimvkimsotduocgiocngdsanxutsanphmhocchothynhung nguynnhntcdng dnchiphnhn cng trong sanxut l thun loi. V nguoc lai, nu bin dng chi ph nhn cng chnh lch duonglbindngkhngttthhinsulngph,khngkimsotduocsgiocng dsan xut san phm hoc cho thy nhung nguyn nhn tc dng theo chiu huong btloi.+ Phn tch khoan muc chi ph san xut chungCng thuc p dung:Bin dng chi phdon vi thay di= -Chi ph san xut chungdon vi k hoachxChi ph san xutchung don vi thuc tS luong sanphm san xutthuc tBin dng do khiluong san phm= -Khi luong san phmsan xut k hoachxKhi luong sanphm san xut thuctChi ph san xutchung don vithuc tBin dng do khiluong san phm= -Khi luong san phmsan xut k hoachxKhi luong sanphm san xut thuctDon gi tinluong k hoachLun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 19CHUONG 3GII THIJU VE CNG TY TRCH NHIJM HU HANTHJC PHAM PH QU3.1 L|ch su hnh thnhCtyTNHHThucPhmPhQulcngtynuocngoiduocthnhlpboiCng ty Chien li foods co. ltd, tru so dt tai s 304 duong Kh Nam, thn KhBi,lngNhut,huynDiTrung,DiLoantheogiyphpdutus2701/QD.UB ngy 26.07.2002 do UBND tinh Vinh Long cp.-Tn giao dich: FuKei Foods co.LTD-Vn du tu: 4.500.000 USD-Vn php dinh: 3.700.000 USD-Tru so v nh xuong san xut dt tai p Ph Long A, x Ph Quoi, huynLong H, tinh Vinh Long.* Qu trnh pht trin cua cng tyCty TNHHThuc Phm Ph Qu lcng ty chuyn san xut cc loai nng sandnghptrndychuyncngnghkthuthindai,sanphmcuacngtychuyu xut khu sang thi truong M, Anh, cNm 2002, v moi thnh lp cng ty cn chua c duoc nhiu nh cung cp nnsanphm sanxutrachuaphong ph,sluong cnt.Dng thoidogprt trongkhutuynmnguoilaodng nndascng nhnlcdtaynghchuacao,sanphmsanxutrabihongthuongxuynthunhpcuanguoilaodnglcnycngp nhiu kh khn.Tuy nhin chi sau mt thoi gian n luc, cng ty d hon thinv nhiu mt, cng nhn duoc tuyn m k v c trai qua do tao, dc bit my mcthit bi d duoc mua b sung tu nuoc ngoi v. Diu ny gip cho nng luc san xuttng dng k, mt hng cng ty tao ra c cht luong cao, mu m trng rt dep mt.Khng nhung vy,nguynvtliucuacng tygiodycung phong phhondodcthmnhcungcponhiunoithayvchioVinhLongnhuCuuLongFarmLun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 20(TPHCM ), Trn Minh ( Hu Giang )Tu d cng vic san xut ngy cng n dinh,baodamviclmthuongxuynchohon80cngnhn.Thunhpcuanguoilaodng tung buoc duoc nng ln, tu 600.000 (d) - 800.000 (d) nguoi/thng tng ln tu1.000.000(d) - 1.200.000 (d) nguoi/thng. Chi so snh doanh thu bn hng v cungcp dich giua nm 2005 voi nm 2004 d c su gia tng dng k tu 17.211.621.329VND ln 20.559.539.028 VND.*Quy m v nng lc san xut-V vn: + Vn dng k:4.500.000USD + Vn php dinh:3.700.000USD-V lao dng: + Lao dng truc tip: 61 nguoi + Lao dng gin tip: 19 nguoi-V my mc thit bi: + 1 kho lanh + 1 l hoi + 1 dy chuyn rua lon + 1 my rua + 3 xe nng + 1 dy chuyn dng lon tu dng + 1 my dn nhn3.2 Chc nng v nhim v * Chc nngCngtysanxutchbinccloaithucphm(nm,bp)dxutkhulchnh, c xut bn ni dia nhung s luong t.Thuc hin cy meo cc loai nm d san xut, ch bin phuc vu xut khu.Thuchinccloaimudichchovicsanxutchbin,tiuthuxutnhpkhu cc loai san phm nu trn.* Nhim vLun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 21Tchucsanxutkinhdoanhdngchucnng,chphnhccchnhschchutruong php lut cua nh nuoc Vit Nam, thuc hin dy du cc hop dng kinh t voik hoach cng ty c nghia vu np tin thu hng nm, thu thu nhp doanh nghip,thu chuyn loi nhun v cc loai thu khc theo qui dinh cua php lut.Thuchinccchnhschvchutruongtinluong,tinthuongbaohimxhi, cc bin php an ton v bao h lao dng, nhn vin cua cngty.Trong qu trnh san xut phai p dung cc bin php bao v mi truong.3.3. T chc cng tc k ton trong cng ty3.3.1 T chc b my k tonHnh 2: So d t chc b my k ton cng ty-Ktontruong:theodi,gimst,diuhnhcngviccuaktonvinlnguoi chiu trch nhim v cngtc k ton truoc ban gim dc cng ty.- K ton bn hng: ghi chp, theo di vic bn hng trong nuoc.- K ton cng no: ghi chp, cp nht, kim tra di chiu cc s liu lin quan vcng no thanh ton tin mua hng v bn hng-Ktonkho:phannhtnhhnhthumua,nhp,xutvtnnguynvtliu,kimtrachtchtnhhnhcungcpnguynvtliutrnccmtsluong,chtluong, chung loai, gi tri v thoi gian cung cp.-Ktontng hop:kim ktongithnhcnhim vucpnhtsliuhngngy. Cui ky c tin hnh kt chuyn cc bt ton c lin quan, kha s v lp bocotichnh,trnhktontruong xem xtvdng thoihng thng cncuvosliu cua cc phn hnh k tontin hnh phn b chi ph, tp hop chi ph v tnh githnh cho tung san phm.3.3.2 Ch d k ton p dng ti cng tyK ton truongK ton bn hng K ton cng no K ton kho K ton tng hopLun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 22- Theo ch d k ton s sch hin nay cng ty dang su dung hnh thuc s NhtK Chung v cc loai s sch khc theo quy dinh cua nh nuoc.- Dnh gi hng tn kho theo phuong php k khai thuong xuyn.- Tnh tri gi hng tn kho bng phuong php bnh qun gia quyn.- Phuong php tnh gi thnh san phm: su dung phuong php h s.- Ky tnh gi thnh l thng.3.3.3 Hnh thc k ton p dng ti cng tyHnh 3: So d quy trnh k ton theo hnh thc Nht K ChungGhi ch:Ghi hng ngyGhi cui thng hoc dinh kyQuan h di chiu kim tra3.3.4 D}c dim v cng tc tin hc ha k ton trong cng tyBphnktondduoctrangbimyvitnhdphucvutrongcngtckton.Hngngyccphnktonthu thpchung tunhpstheodi tukhophnS nht k dc bitNht K ChungS ciS, the k ton chi titBang tng hop chi tit Bo co ti chnhBang cn di spht sinhChung tu k tonBang tng hop chi titLun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 23xuong d tp hop chung tu cp nht cc mu du liu vo cc mu s duoc thit ktruy xut trn chuong trnh excel.3.4 Co cu t chc b my nhn s3.4.1 So d t chc b my cua cng tyHnh 4: So d t chc b my quan l cua cng ty3.4.2 Chc nng tng b phnTng gim dc- Chiu trch nhim diu hnh ton b hoat dng cua cng ty, di su vo cc mtt chuc, nhn su, chnh sch lao dng, tin luong, dinh huong chin luoc pht trinsanxutkinhdoanh,gim st,kim traqutrnhthuchinkhoach san xut kinhdoanh, cng tc xy dung v pht trin don th.- Lnh dao theo ch d mt thu truong v diu l hoat dng cua cng ty.-Chiutrchnhimvccquytdinhcuamnhtruocnhnuocvphplutnuoc Cng Ha X Hi Chu Nghia Vit Nam.Gim dc- Thuc hin nhim vu do tng gim dc phn cng hoc uy quyn v c quynquyt dinh cc phn vic d.Tng Gim DcB phn phin dich B phn k tonT myPh Gim DcGim DcPhn xuongT KCS Thu khoLun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 24-Chiutrchnhimtruoctnggimdcvnhnuocvktquathuchinnhim vu cua mnh duoc phn cng.- Tham muu d xut ln tng gim dc nhung kin nghi, chin luoc kinh doanhchiuquachocng ty,cng tpthbangim dcchiutrchnhim nhung quytdinh quan trong. Ph gim dc: h tro ban gim dc diu hnh cng ty. B phn phin dich:Boi v ban gim dc l nguoi nuoc ngoi nn phai thng dich tt ca moi vn dc lin quan dn cng ty. B phn k ton:-Cnhimvughichpccnghipvukinhtphtsinhphannhdydukipthoi,chnhxcvtrungthucvtnhhnhkinhdoanhcuacngty(hopdngmuabn,cckhoanno,phntchhiuquahoatdngkinhdoanh,tnhhnhthuchinnghia vu thu di voi nh nuoc). Lp cc bo co quyt ton hng thng, hng qu,hng nm.-Thammuuchobangim dcvcngtchachtonthng k,quanl tisan,ngunvnvvicthuchinchdktontheoquidinhhinhnh.Gipbangimdcthuchintonbcng tctichnh,ktonhachtonkinhdoanhtrongcng ty, l b phn chi dao quan lv mt ti chnh trong ton don vi. T my:Tin hnh cng vic san xut ra san phm cua cng ty, c nhim vu diu khinv bao tr my mc, thit bi phuc vu cho qu trnh san xut san phm. T KCS: Kimtravthuchindng ccquidinhtrong qutrnhcng nhnsanxut,huong dn bao quan san phm du tiu chun xut khu. Thu kho:Giunhimvunhpxuthnghasanphm cuacng tytheotung giaidoan,hngngythukhophaibocotnhhnhxutnhpvchobphnktonghichp.3.5. Qui trnh cng nghLun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 25 D san xut rasan phm hon chinh cng tyd thuc hin theo quy trnh nhusau:Hnh 5: So d qui trnh cng ngh san xut san phm* Qui trnh san xut san xut trai qua cc buc sau:Buoc 1: Nng san duoc dua qua my rua sach.Buoc2:Chonngsanvchtbaoquanvotunglonvoikhiluongchunxc.Buoc3:Cclon trn duoc di chuyn bng dy chuyn tu dng dn my dngnp dng thoi duoc ht chn khng.Buoc4:Phnchiacclonsanphmchocclhptittrngvdiuchinhnhit d theo qui dinh.Buoc5:Ccsanphmduocduaquamylmnguibaogmccviphunnuoc tu dng ri sau d duoc chuyn dn my dn nhn tu dngNng sanSo chDng lon Ht chn khngHp tit trngThnh phm dng thngDn nhnLm nguiKim phmLun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 26Buoc 6:Cc lonsan phm sau khi duoc dn nhn duoc nhn vin kim phmly mu bt ky kim nghim ln cui cng ri moi dng thng.Ngoidychuynsanxutsanphmdng hpcng tycn sanxutccloainng san phm sy kh nhu: bp hat, khoai mn.duoc bao quan trong phng dnglanh.Lcngtythucphmnnvicdambaoantonthucphmltrchnhimduoc dt ln hng du. Bn canh d th vic xu l cht thai cua cng ty cung khngkm phn quantrong.Cng ty d xy dung h thng xu l nuoc truoc khi cho thairamitruongbnngoi,ccrcthaiduocddngnoiquidinh.Vthmmitruong san xut cua cng ty rt sach s thong mt.3.6. Nhng thun li v kh khn * Thun liDo c ngun vn manh nn cng ty c th du tu vo nhung hop dng lon.Sanphmcuacngtyphongphdadang,chtluongcuatungloaichuyuduatrnyucucuakhchhng.Diunygipchosanphm cuacng tyckhanng thch ung cao khi xut sang thi truong nuoc ngoi.Ngunnngsanphongph,dadangdoVinhLongvcctinhlncnlnhungvuanngsanlonoVitNam,gicatuongdithptaonnsucanhtranhcho san phm trn thi truong quc t.Mt bng cua cng ty c din tch kh rng lon nn c th d dng du tu morng san xut. * Kh khnCngtychuachudngdymanhvicquangbsanphm,tmkimkhchhng, thm nhp thi truong trong v ngoi nuoc.Suxuthinngy cng nhiu cc don vi canh tranh tu cc thnh phn kinh tkhcnhau,vicnydihoicngtyphailundutu,thaydimymckthuthin dai, cai tin, p dung cng ngh moi nhm nng cao nng luc san xut.Lun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 27CHUONG 4HACH TON CHI PH SAN XUT V TNH GI THNH SANPHAMTAI CNG TY TNHHTP PH QU4.1 D}c dim san xut kinh doanh cua cng ty TNHH Thc Phm Ph QuCng ty TNHHThuc Phm Ph Qu l cng ty chuyn san xut cc mt hngnngsandnghpnhu:nmromccloai,bpnon,chmchm,nhntrndychuyn cng ngh hin dai.SanphmcuacngtychuyudxutkhusangccnuocM,c,DiLoanQutrnhsanxutcuacngtydinrathuongkhng lintucvphuthucnhiuvonhcungcpnguynliu;thngnonngsanduocthumuanhiuthcng ty s tin hnh san xut lin tuc v tng ca d hon thnh qu trnh san xut.Donguynliulnhungmthngnng sanrtdbihuhong,khbaoquannnnguynliukhiduocmuavlduocdemvosanxutngaytrongthngchukhng d lu.Sau qutrnh san xut thnh phm duoc nhp kho v xut bn khi ckhch hng dt mua.4.2 Di tung hch ton chi phCng ty TNHHThuc Phm Ph Qu san xut cc san phm trn cng mt dychuyn cng ngh, san phm duoc san xut ra hng loat. Voi dc dim nhu vy cngtychondituongtphopchiphlnhmsanphm.Cngtycnhiunhmsanphmnhu:nhmsanphmnmrom,nhmsanphmbpnon,nhmsanphmkhm,tricy,suongsoTrongchuyndnychichonhainhmsanphmlnm rom v bp non d tp hop chi ph v tnh gi thnh, do hai nhm san phm nyduocsanxutlintucndinhvchimphnlonsovoinhungnhmsanphmkhc.4.3 Di tung tnh gi thnhDituong tnh gi thnh l tung loai san phm cua mt hng nm rom v mthng bp non.Lun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 284.4 Ky tnh gi thnhHngthngcngtytphopchiphvtinhnhtnhgithnhchotung loaisan phm.4.5 Phuong php tnh gi thnh san phmXutphttudcdimsanxutkinhdoanhcuacngtynncngtychonphuong php tnh gi thnh san phm theo phuong php h s.4.6 Trnh t hch ton chi ph san xut v tnh gi thng san phmQutrnhtphopchiphsanxutvtnhgithnh sanphm duoctinhnhqua cc buoc nhu sau:Buoc 1: Tp hop cc yu t chi ph du vo theo noi pht sinh chi ph, v theotung di tuong cu th l cc chung tu c lin quan.Buoc 2: Tnh ton, phn b v kt chuyn cc chi ph d tp hop duoc o buoctrnchoccdituong clinquandphucvuchovictng hopccchi ph phtsinh trong k.Buoc 3: Do san phm do dang cua cng ty rt t, khng dng k; do d cui kycng ty khng dnh gi san phm do dang m chi tin hnh tnh gi thnh san phm.4.7 K ton tp hp chi ph san xut4.7.1 K ton tp hp chi ph nguyn vt liu trc tipNguynliulmttrongnhungyutduvoquantrongcuaqutrnhsanxut.Khithamgiavoqutrnhsanxutncuthnhthucthvtchtcuasanphm.Nuthiunguynliuthqutrnhsanxutkhngthtinhnh vbigindoansanhhuongdnhoatdngkinhdoanh.Chtluongnguynliuanhhuongtructipdnchtluongsanphm,dnhiuquacuavicsudungvntrongkinhdoanh. V vy, vic dam bao nguyn liu n dinh ca v s luong v cht luong choqutrnhsanxutlvndhtsucquantrongtrongtchucsanxutkinhdoanhcua cng ty.Cngtytheodichiphnguynvtliutructiptrn tikhoan621.Do dcdimsanxutcuacngtynntikhoannykhng theodichititchotung loaisan phm m chi theo di ring cho tung nhm mt hng nm rom v bp non.Lun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 29Gi xut khobnh qun=Luong tn du k + Luong nhp trong kGi tri tn du k + Gi tri nhp trong kPhiu xut kho Thu khoPhng k tonThe kho(3)(1) (2)Divoimthngnmromdnghp,nguynvtliuchnhlnmromccloai nhu: PL, PM, PLL, PMM, PS, Da, TE, ULL...nguyn vt liu phu nhu lon, nhnduoctnhvochiphsanxuttructip;cnccnguynvtliuphukhcnhu:duong, vitamin, nhin liu duoc tnh vo chi ph vt liu.Di voi mt hng bp non nguyn vt liu chnh l bp non loai 01; cung gingnhu mt hng nm rom, nguyn vt liu phu nhu lon, nhn duoc tnh vo chi ph sanxut truc tip, cn cc nguyn vt liu phu khc duoc tnh vo chi ph vt liu.Nguynvtliusauqutrnhbaoquancnthnsduocxutkhodsoch,cn,do,dong,dmriduavophitrnvsanxut.Ttcanguynvtliucuacngtydudobnngoicungcp.Hinnaycngtydangpdungphuongphpbnh qun gia quyn d tnh gi tri nguyn vt liu xut kho.D theo di s nguyn vt liu xut kho su dung trong k, k ton su dung ccchung tu lin quan: phiu xut kho, bin ban san xut, s nht k mua hngHnh 6: So d qui trnh xut nguyn vt liu san xut ti cng ty(1) Phiu xut kho do b phn kho lp chuyn dn cho thu kho.(2)Thukho snhn phn s luong nguyn vt liu do b phn kho chuyn dndng thoi ghi vo the kho.(3) Sau khi kim nhn b phn kho s chuyn chung tu (bin ban san xut, phiuxut kho, s nht k mua hng) chophng k ton cng ty. K ton gi thnh ghis ti khoan 621, 152 d tnh gi thnh.Cui thng cn cu vo cc chung tu nhu phiu xut khok ton gi thnh tphop chi ph nguyn liu duoc xut dng trong thng nhu sau:Lun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 30K ton tin hnh tng hop chi ph nguyn liu v ghi s:* Mt hng nm rom:No TK 621 956.898.512 (d)C TK 152 956.898.512 (d)*Mt hng bp non:No TK 621 11.511.605 (d)C TK 15211.511.605 (d)Nhuvy,tngchiphnguynvtliutructipthng 12cuanhm sanphmnm l: 956.898.512(d), tng chi ph nguyn vt liu truc tip cua nhm san phmbp non l:11.511.605 (d).4.7.2 K ton tp hp chi ph nhn cng trc tipChiphnhncngsanxutlnhungkhoantinphaitrachocng nhntructipthamgiasanxuttaorathnhphmnhu:tinluong,cckhoanphucp,cckhoan bao him x hi, bao him y t, kinh ph cng don, tin n giua ca...Tinluonglmtphncuthnhnngi thnhsanphm vl mtbphnkhng th thiu duoc trong qu trnh san xut. D quan l luong nhn cng san xuttai cng ty, cng ty su dung ti khoan 622- chi ph nhn cng truc tip d tp hop ttcaccchiphlinquandnbphnlaodng tructipsanxutlaovu.Ti khoannymochititchotungmthngnmrom vbpnon.Ngoiti khoanny cngty cn su dung cc ti khoan lin quan nhu: 334- luong phai tra cho cng nhn vin,338- cc khoan trch theo luong.Hinnay,cngtytraluongchocngnhntheohnhthucluongthoigian,cng ty trch np Bao him x hi, bao him y t 17% trn tng luong. Hng thng,quandcphn xuong s goi bang chm cng cua cng nhn ln phng k ton cuaBang 1: Tng hp chi ph nguyn vt liu trc tip thng 12Dvt: VNDTn nguyn liu S luongGi tri- Nm rom v phu liu - 956.898.512- Bp non v phu liu - 11.511.605Ngun: Phng k ton cng ty TNHHTP Ph QuLun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 31cngtydlpbangtinluongchocngnhn.Cncuvobangchmcng,bangthanh ton tin luong, bang thanh ton bao him x hiK ton tng hop s kimtranuhoplthghitng tikhoanphaitracng nhnvinvghivoschitit.Cc s liu v chi ph nhn cng s duoc goi cho k ton gi thnh d tin hnh ghis, tng hop vo chi ph san xut hng thng cua cng ty d tnh gi thnh san phm.Do d, chi ph nhn cng s duoc tng hop vo s chi tit san xut voi s liu cu thcua thng 12 nm 2007 nhu sau:K ton tin hnh tp hop chi ph nhn cng v ghi s:* Mt hng nm rom:No TK 622 64.614.975 (d)C TK 334 53.630.429 (d)C TK 338 10.984.546 (d)* Mt hng bp non:No TK 622 784.149 (d)C TK 334 650.844 (d)C TK 338 133.305 (d)Nhu vy,tng chi ph nhncng truc tip trong thng 12 cua nhm san phmnmroml:64.614.975(d),tngchiphnhncngtructiptrongthng12cuanhm san phm bp non l: 784.149 (d).4.7.3 K ton tp hp chi ph san xut chungBn canh chi ph nguyn vt liu truc tip, chi ph nhn cng truc tip, cng tycn cchi phsan xut chung bao gm: chi ph cng cu dung cu, chi ph khu haoti san c dinh, chi ph dich vu mua ngoi, chi ph bng tin khc...Bang 2: Tng hp chi ph nhn cng trc tip cua hai m}thngDvt: VNDKhoan muc Mt hng nm Mt hng bp- Tin luong cng nhn san xut53.630.429 650.844- Bao him x hi, bao him y t10.984.546 133.305Cng 64.614.975 784.149Ngun: Phng k ton cng ty TNHHTP Ph QuLun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 32Dtheo di v tp hop chi ph san xut chung cng ty su dung ti khoan 627,ti khoan ny theo di chung cho tt ca cc mt hng.Chiphsanxutchungduoccngty theodichi tittrncc tikhoannhu:6271-chi ph nhn vin phn xuong, 6272-chi ph vt liu, 6273-chi ph dung cu sanxut, 6274- chi ph khu hao ti san c dinh, 6278- chi ph bng tin khc.Vocuithng,cncuvoccphiuchitin,tam ung,bang thanhtontinluong nhnvinphnxuong cng voicckhoantrchtheoluong donhnuocquidinh, bang muc trch khu hao ti san c dinh, bang phn b cng cu, dung cu xutdng trong qu trnh san xutk ton gi thnh tin hnh tp hop chi ph san xutchung v ghi vo s chi tit. Dua vo cc chung tu lin quan chi ph san xut chungthng 12 nm 2007 duoc tng hop nhu sau:Nhu vy tng chi ph san xut chung l: 465.105.538 (d).Sau d, chi ph san xut chung s duoc phn b cho tung di tuong su dung dltungmthng.Cncuphnblchiphnguynvtliutructip.Trong thngtng chi ph nguyn vt liu truc tip cua tt ca cc mt hng l: 1.215.598.106 (d).Phn b chi ph san xut chung cho tung mt hng:* Mt hng nm rom:Bang 3: Tng hp chi ph san xut chungDvt:VNDDin giai Ti khoan S tinChi ph nhn vin phn xuong 6271 200.620Chi ph vt liu 6272 176.122.191Chi ph dung cu san xut 6273 53.462.694Chi ph khu hao ti san c dinh 6274 209.429.609Chi ph bng tin khc 6278 25.890.424Tng cng 465.105.538Ngun: Phng k ton cng ty TNHHTP Ph QuLun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 33Tng chi phnguyn vt liu tructipChi ph san xutchungTng chi ph sanxut chungTng chi phnguyn vt liu tructip(mt hng bp)=*1.215.598.106465.105.53811.511.605==*==4.404.508 (d)* Mt hng bp non:4.8 Hch ton tng hp chi ph san xutCui k trn co so cc chi ph nguyn vt liu truc tip, chi ph nhn cng tructipvchiphsanxutchung dduocphnb,ktontng hopchiphsanxutpht sinh trong thng d lm cn cu tnh gi thnh san phm hon thnh. Cng ty sudung phuong php k khai thuong xuyn d hach ton hng tn kho nn su dung tiTng chi phnguyn vt liu tructipChi ph san xutchungTng chi ph sanxut chungTng chi phnguyn vt liu tructip(mt hng nm)=*1.215.598.106465.105.538956.898.512==*==366.123.306 (d)Lun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 34621956.898.512956.898.51262264.614.97564.614.975627366.123.306 366.123.306154956.898.51264.614.975366.123.3061.387.636.793khoan 154- Chi ph san xut kinh doanh do dang d tp hop chi ph san xut v tnhgi thnh cho tung san phm cua mi mt hng.Do dc dim san xut kinh doanh cua cng ty nn khng c san phm do dangcui k.Hnh 7: So d tng hp chi ph m}t hng nm rom* Trnh tu hach ton tng hop chi ph san xut mt hng nm rom:No TK 1541.387.636.793 (d)C TK 621956.898.512 (d)C TK 62264.614.975 (d)C TK 627366.123.306 (d)Lun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 35Cng ty TNHH Thuc Phm Ph Qu168 Ph Long A, Ph Quoi, Long H, Vinh LongSO CHI TIETThng 12 nm 2007Ti khoan 621 Chi ph nguyn vt liu trc tip (nm rom)Dvt: VNDPht sinhNgy S phiu Ni dungTK diungNo C3/12/2007XSX0004Xut san xut 152143.809.9923/12/2007XSX0007Xut san xut 15212.256.5904/12/2007XSX0005Xut san xut 152119.297.6215/12/2007XSX0006Xut san xut 152119.006.7466/12/2007XSX0003Xut san xut 152138.556.2517/12/2007XSX0009Xut san xut 152121.436.6888/12/2007XSX008Xut san xut 152125.576.6948/12/2007XSX0010Xut san xut 152120.334.7788/12/2007XSX0010Xut san xut 152521.954.37810/12/2007XSX0013Xut san xut 15255.202.83211/12/2007XSX0012Xut san xut 152112.407.27711/12/2007XSX0014Xut san xut 152516.662.31113/12/2007XSX0015Xut san xut 152559.977.11314/12/2007XSX0016Xut san xut 152517.976.45115/12/2007XSX0023Xut san xut 152584.987.07617/12/2007XSX0017Xut san xut 152591.674.05519/12/2007XSX0018Xut san xut 152551.446.81325/12/2007XSX0019Xut san xut 1525298.716.17926/12/2007XSX0021Xut san xut 152559.944.95226/12/2007XSX0024Xut san xut 15259.038.18227/12/2007XSX0022Xut san xut 152513.304.27427/12/2007XSX0044Xut san xut 152123.331.25631/12/2007SPDD-001Kt chuyn chi ph san xut154 956.898.512Tng cng 956.898.512 956.988.512NgythngnmLp biu K ton truong Gim dcLun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 36Cng ty TNHH Thuc Phm Ph Qu168 Ph Long A, Ph Quoi, Long H, Vinh LongSO CHI TIETThng 12 nm 2007Ti khoan 622 Chi ph nhn cng trc tip (nm rom)Dvt: VNDPht sinhNgy S phiu Ni dungTKdiungNo C27/12/2007PC114Chi np BHXH, BHYT thng12/2007 33810.984.54631/12/2007KC002Luong cng nhn vin thng12/2007 33453.630.42931/12/2007SPDD-001Kt chuyn chi ph san xut154 64.614.975Tng cng 64.614.975 64.614.975NgythngnmLp biu K ton truong Gim dcLun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 3762111.511.60511.511.605622784.149 784.1496274.404.508 4.404.50815411.511.605784.1494.404.50816.700.262Hnh 8: So d tng hp chi ph m}t hng bp non* Trnh tu hach ton tng hop chi ph san xut mt hng bp non:No TK 15416.700.262 (d)C TK 62111.511.605 (d)C TK 622784.149 (d)C TK 6274.404.508 (d)Lun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 38Cng ty TNHH Thuc Phm Ph Qu168 Ph Long A, Ph Quoi, Long H, Vinh LongSO CHI TIETThng 12 nm 2007Ti khoan 621 Chi ph nguyn vt liu trc tip (bp non)Dvt: VNDPht sinhNgy S phiu Ni dungTK diungNo C3/12/2007XSX0004Xut san xut 1521527.1623/12/2007XSX0007Xut san xut 1521 27.1534/12/2007XSX0005Xut san xut 1521232.2075/12/2007XSX0006Xut san xut 1521228.7076/12/2007XSX0003Xut san xut 1521463.9447/12/2007XSX0009Xut san xut 1521257.9468/12/2007XSX008Xut san xut 1521307.7628/12/2007XSX0010Xut san xut 1521244.6878/12/2007XSX0010Xut san xut 1525264.17510/12/2007XSX0013Xut san xut 1525 62.60511/12/2007XSX0012Xut san xut 1521149.29611/12/2007XSX0014Xut san xut 1525200.49613/12/2007XSX0015Xut san xut 1525721.69914/12/2007XSX0016Xut san xut 1525216.30915/12/2007XSX0023Xut san xut 15251.022.64217/12/2007XSX0017Xut san xut 15251.167.61219/12/2007XSX0018Xut san xut 1525619.05625/12/2007XSX0019Xut san xut 15253.527.23626/12/2007XSX0021Xut san xut 1525721.31326/12/2007XSX0024Xut san xut 1525108.75627/12/2007XSX0022Xut san xut 1525160.08927/12/2007XSX0044Xut san xut 1521280.74331/12/2007SPDD-001Kt chuyn chi ph san xut154 11.511.605Tng cng 11.511.605 11.511.605NgythngnmLp biu K ton truong Gim dcLun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 39Cng ty TNHH Thuc Phm Ph Qu168 Ph Long A, Ph Quoi, Long H, Vinh LongSO CHI TIETThng 12 nm 2007Ti khoan 622 Chi ph nhn cng trc tip (bp non)Dvt: VNDPht sinhNgy S phiu Ni dungTKdiungNo C27/12/2007PC114Chi np BHXH, BHYT thng12/2007 338133.30531/12/2007KC002Luong cng nhn vin thng12/2007 334650.84431/12/2007SPDD-001Kt chuyn chi ph san xut154 784.149Tng cng 784.149 784.149NgythngnmLp biu K ton truong Gim dc4.9 Tnh gi thnh san phm cua m}t hng nm rom v bp non* Mt hng nm rom:Mthngnmromgm9loaisanphmnhu:SMB1#,SMPLM4#,SMPS1#530Z,SMB2#...Trongdtinychichon2loaisanphm dtnh githnh vphntchlSMPLM4#,SMB2#.Theoquydinhcuacngtycncuvotrongluong (gram) d tnh h s v cng ty chon trong luong 190 (gram) lm h s 1. Ttca cc thng tin v chn loai san phm cua mt hng nm rom duoc cho trong bangsau:Lun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 40Nhu vy, gi thnh san phm cua SMPLM 1#v SMB 2# l:Bang 4: Cc san phm cua m}t hng nm romTT Tn san phmSluong(lon)Trongluong(g)H sSan luong c hs1 SMB 1# 1.550 1.550 8,16 12.6482 SMB-1# 105 190 1 1053 SMPLM 1# 5.446 1.500 7,9 43.023,44 SMPM 1#530Z 656 1.400 7,37 4.834,725 SMPMM 1# 765 1.450 7,64 5.844,66 SMPS 1#530Z 1.392 1.500 7,9 10.996,87 SMB 2# 26.054 390 2,05 53.410,78 SMPL 4# 4.930 190 1 4.9309 SMPLM 4# 81.591 190 1 81.591Tng 217.384,22Ngun: Phng k ton cng ty TNHH Thuc Phm Ph Qu217.384,22ZSMPLM 4#81.5911.387.636.793=*520.822.871 (d)==81.591ZDon vi520.822.871=6.383 (d/lon)==Lun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 41*Mthngbpnoncungc9loaisanphmnhu:YCS1#,YCS21#,YCC1#...TrongdtinychichonhailoaisanphmdtnhgithnhvphntchlYCS1#,YCS21#.CungnhumthngnmromcngtycungchonlonctrongBang 5: Gi thnh cc san phm m}t hng nm romDvt: VNDSTTTnsan phmSluong(lon)Trongluong(gam)HsTng sanluong c h sChi phNVLTTChi phNCTTChi ph SXCTng ZZ(dv)1SMB 1# 1.550 1.550 8,16 12.648,00 55.674.935 3.759.473 21.302.041 80.736.450 52.0882SMB-1# 105 190 1 105,00 462.197 31.210 176.843 670.250 6.3833SMPLM 1#5.446 1.500 7,9 43.023,40 189.383.698 12.788.214 72.460.961 274.632.873 50.4284SMPM1#530Z 656 1.400 7,37 4.834,72 21.281.841 1.437.065 8.142.742 30.861.648 47.0455SMPMM 1#765 1.450 7,64 5.844,60 25.727.208 1.737.241 9.843.604 37.308.053 48.7696SMPS 1#530Z 1.392 1.500 7,9 10.996,80 48.406.557 3.268.673 18.521.054 70.196.283 50.4287SMB 2#26.054 390 2,05 53.410,70 235.107.311 15.875.720 89.955.481 340.938.512 13.0868SMPL 4#4.930 190 1 4.930,00 21.701.252 1.465.386 8.303.215 31.469.853 6.3839SMPLM 4#81.591 190 1 81.591,00 359.153.514 24.251.992 137.417.365 520.822.871 6.383Cng 217.384,22 956.898.512 64.614.975 366.123.306 1.387.636.793Ngun: Phng k ton cng ty TNHH Thuc Phm Ph Qu217.384,22ZSMB 2#53.410,71.387.636.793=*340.938.512 (d)==26.054ZDon vi340.938.512=13.086 (d/lon)==Lun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 423.015,87ZYCS 1#686,4316.700.262=*3.801.079 (d)=87ZDon vi3.801.079=43.691 (d/lon)=luong190(gram)lm trongluongchun.Ccthng tinv mt hng bp non duoccho trong bang sau:Nhu vy gi thnh san phm cua YCS 1# v YCS2 1# l:Bang 6: Cc loi san phm cua m}t hng bp nonTT Tn san phmSluong(lon)Trongluong(g)H sSan luong c hs1 YCC 1# 28 1.550 7,89 220,922 YCMS 1# 50 190 7,89 394,53 YCS250 1# 30 1.500 7,89 236,74 YCS 1# 87 1.400 7,89 686,435 YCS150 1# 82 1.450 7,89 646,986 YCS2 1# 89 1.500 7,89 702,217 YCS3 1# 13 390 7,89 102,578 YCS2 3#250 15 190 1,42 21,39 YCS3 3# 13 190 1,42 4,26Tng 3.015,87Ngun: Phng k ton cng ty TNHH Thuc Phm Ph QuLun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 433.015,87ZYCS2 1#702,2116.700.262=*3.888.460 (d)==89ZDon vi3.897.460=43.691 (d/lon)==Bang 7: Gi thnh cc san phm m}t hng bp nonDvt: VNDSTT Tn spSluong(lon)Trongluong(g)H sTng SLc h sCPNVLTTCPNCTT CPSXC Tng ZZ(dv)1YCC 1# 28 1.550 7,89 220,92 843.254 57.441 322.641 1.223.336 43.6912YCMS 1# 50 190 7,89 394,5 1.505.810 102.573 576.145 2.184.528 43.6913YCS250 1#30 1.500 7,89 236,7 903.486 61.544 345.687 1.310.717 43.6914YCS 1# 87 1.400 7,89 686,43 2.620.110 178.477 1.002.492 3.801.079 43.6915YCS150 1#82 1.450 7,89 646,98 2.469.529 168.220 944.878 3.582.626 43.6916YCS2 1# 89 1.500 7,89 702,21 2.680.342 182.580 1.025.538 3.888.460 43.6917YCS3 1# 13 390 7,89 102,57 391.511 26.669 149.798 567.977 43.6918YCS2 3#250 15 190 1,42 21,3 81.302 5.538 31.107 117.948 7.8639YCS3 3# 3 190 1,42 4,26 16.260 1.108 6.221 23.590 7.863Cng 3.015,87 11.511.605 784.149 4.404.508 16.700.262Ngun : Phng k ton cng ty TNHH Thuc Phm Ph QuLun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 44CHUONG 5PHN TCH CC NHN T ANH HUONG DEN GI THNH SANPHAM5.1 Phn tch cc nhn t anh huong dn gi thnh san phm cua don v|5.1.1 Phn tch tnh hnh gi thnh thc t, k hochNhuchngtadbittcdungcuaviclpkhoachl mong muncho hoatdng cua mnh theo dng nhung du dinh trong tuong lai, nhm ung ph mt cch ttnht nhung thay di sovoi k hoach v khc phuc nhanh chng nhung tc dng btloi d tu d huong hoat dng san xut cua mnh ngy cng n dinh v pht trin.Mun thnh dat ai cung phai c muc tiu phn du, v ai cung lp ra cho mnhmt huong di ngn nht d dn muc tiu d. Cung nhu vy, mt cng ty, mt doanhnghip no d, mun thnh cng diu truoc tin l phai lp cho mnh mt k hoach.C mt k hoach dng dn, ph hop voi ban thn mnh, ph hop voi thuc trang cuacngtyhaydoanhnghipmnhthchcchnrnghosthnhcngvdatduocmuc dch.Chnh v nhung mong mun mang lai loi nhun lon nht, mang lai thu nhp ndinhv ngy cng pht trin cho nguoi cng nhn, cng ty d lp ra mt k hoachgi thnh nhm muc dch l phn du ha gi thnh san phm, tng quy m san xut,tng doanh thu,tng loi nhun v lm dy du nghia vu dng gp voi ngn sch nhnuoc.V d thy duoc thuc t san xut cua mnh c di theo dng cc k hoach d lprahaykhngthcngtyphaidiphntchvdnhgilaithuctsovoikhoachmt cch khch quan, tu d thy duoc nhung diu g d lm duoc v nhung vn dg cn kh khn m cng ty cn khc phuc cho nhung k sau. Dy cung chnh l muctiu m tc gia mun d cp dn trong d ti ny.Dutin,dtisdiphntchdnhgichung tnhhnh githnh taicng tyTNHH Thuc Phm Ph Qu so k hoach thng 12 nm 2007. Muc dch phn tch lLun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 45sosnhgithnhthuctthng12voikhoachnhmdnhgikhiqutvtnhhnh thuc hin chi tiu gi thnh cua cc loai san phm; tu d, chon ra san phm canh huong lon dn tnh hnh bin dng gi thnh cua cng ty d lm di tuong phntch.Saudy,dtislitkbangtnhgithnhthuctvkhoachtaicng tyTNHH Thuc Phm Ph Qu.Bang 8: Tng hp san lung, gi thnh don v| k hoch, thc t, ky truc cuacc loi san phmSan luong(lon) Gi thnh don vi(d/lon)Tn san phmKy truoc(So)Thuc t(St)K hoach(Sk)Ky truoc(Zo)Thuc t(Zt)K hoach(Zk)SMPLM 4#84.132 81.591 86.321 6.205 6.383 6.227SMB 2# 23.475 26.054 24.795 13.682 13.086 12.750YCS 1# 100 87 103 43.926 43.691 44.927YCS2 1# 60 89 70 44.284 43.691 45.948Ngun: Phng k ton cng ty TNHH Thuc Phm Ph QuBang 9: Phn tch tnh hnh bin dng tng gi thnh cc san phmTn san phmK hoch(Zk= St*Zk)Thc t(Zt= St*Zt)Chnh lch(AZ=Zt-Zk)Ty l (%)SMPLM 4#508.067.157520.795.35312.728.1962,51SMB 2#332.188.500 340.942.644 8.754.144 2,64YCS 1#3.908.649 3.801.117 -107.532 -2,75YCS2 1#4.089.372 3.888.499 -200.873 -4,91Tng 848.253.678 869.427.613 21.173.935 2,49Ngun: Bang tng hop san luong, gi thnh don vi k hoach, thuc t, ky truoc cuacc loai san phmCncuvobangphntchtathycngtydkhng thuchin duockhoachgi thnh cua cc san phm. Bi chi so voi k hoach l 21.173.935 dng, ti l 2,49%dy l mt biu hin khng tt. Xem xt chi tit tung loai san phm ta thy cng tydbichigithnhthuctsovoikhoachohailoaisanphm lSMPLM4# cmuctnggithnhl12.728.196d,tiltng2,51%;SanphmSMB2#cmuctng gi thnh l 8.754.144 d, ti l tng 2,64%. Cng ty d tit kim duoc gi thnhthuc t so voi k hoach o hai san phm l YCS 1# c muc ha gi thnh l 107.532 d,Lun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 46til2,75%;YCS21#cmuchagithnhl200.873d,til4,91%.Vynguynnhncuanhungbindngtrnldoduchungtastiptucnghincuuonhungphn sau.5.1.2 Phn tch tnh hnh thc hin k hoch h gi thnh cua cc san phm* K hoach:Muc ha gi thnh ton b (Mk):Mk==ntZki Ski1*- =ntZoi Ski1*= =ntmki Ski1*= - 20.990.295 (d)Ty l ha gi thnh bnh qun (Tk ):Tk ==ntZoi SkiMk1** 100 = - 2,4%* Thuc hin:Muc ha gi thnh ton b thuc hin (Mt):Mt==ntZti Sti1*- =ntZoi Sti1*= =ntmti Sti1*= - 1.078.208 (d)Ty l ha gi thnh bnh qun thuc hin (Tt ):Tt ==ntZoi StiMt1** 100 = 0,12D xc dinh duoc cc nguyn nhn anh huong toi k hoach ha gi thnh cua sanphm ta cn xc dinh cc nhn t anh huong, c ba nhn t anh huong:- Do anh huong cua qui m san xut san phm anh huong dn muc ha ton b, khiu l M(S). Khi d:M(S) = Mk* Ic - Mk = 285.077 (d)TrongdIclchissanluongphannhquimsanxutsanphm cuadoanhnghip thuc hin tng, giam so voi k hoach bao nhiu ln.Ic ===ntntZoi SkiZoi Sti11**= 0,986Lun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 47- Do anh huong cua co cu san xut san phm:+ Anh huong dn muc ha ton b: k hiu l M(kc)M(kc) = =ntmki Sti1*- Mk*Ic = - 42.948.574 (d)+ Anh huong dn ti l ha bnh qun: k hiu l T (kc)T (kc) ==ntZoi SkiMkc1**100 = - 4,87%- Do anh huong cua gi thnh don vi san phm:+ Anh huong dn muc ha ton b: k hiu l M(Z)M(Z) = Mt - =ntmki Sti1*= 21.191.537 (d)+ Anh huong dn ti l ha bnh qun: k hiu l T(z)T (z) ==ntZoi SkiMz1**100 = 2,4%Tng hop:Di voi chi tiu muc ha gi thnh ton b: M(s) + M(kc) + M(z) = AM=-21.471.960 (d)Di voi chi tiu ti l ha gi thnh bnh qun: T (kc) + T (z) = AT= -2,47%Tu cc tnh ton trn ta lp duoc bang phn tch sau:Bang 10 : Phn tch tnh hnh h gi thnh cua cc san phmDvt: VNDMuc ha gi thnh Ti l ha gi thnhSan phmMkMtChnh lchTkTtChnh lchSMPLM 4# 1.899.062 14.523.198 12.624.136 0,354 2,87 2,52SMB 2# -23.108.940 -15.528.184 7.580.756 -6,81 4,36 2,45YCS 1# 103.103 -11.658 -114.761 2,28 2,69 0,41YCS2 1# 116.480 -43.788 -160.268 3,76 2,96 -0,8Tng-20.990.295 -1.060.606 19.929.863 -2,4 0,12 2,52Ngun: Tu cc phn tch, tnh ton trnLun vn tt nghipGVHD: Th.s Vu Thi Hng NhungSVTH: Nguyn Long An 48Bang 11: Xc d|nh mc d anh huong cua cc nhn tDvt: VNDChi tiuS tinMS285.077Mkc-42.948.574T (kc) -4,87%Mz21.191.537T (z) 2,40%Ngun: Tu cc phn tch, tnh ton trnCn cu vo bang phn tch tnh hnh ha gi thnh cua cc san phm ta thy AM= 19.929.863 (d) > 0, AT = 2,52% chung to cng ty chua hon thnh k hoach ha githnh cua cc san phm; trong d c hai san phm hon thnh k hoach ha gi thnhl YCS 1#, YCS2 1#. Cn hai san phm SMPLM 4#, SMB 2# khng hon thnh khoach ha gi thnh.Cn cu vo bang phn tch xc dinh muc d anh huong cua cc nhn t ta thy:so di cng ty khng hon thnh k hoach ha gi thnh cua hai san phm SMPLM 4#,SMB 2# l do anh huong cua cc nhn t sau:- Do khi luong san xut : MS = Mk*Ic Mk = 285.077 (d)>0 giam l do cngty d giam khi luong san xut cua hai loai san phm: SMPLM 4#, YCS 1# lm chissanluongIc=0,986