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

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+;&'*$)*(#- 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 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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+ ‰ --------------------------------------------------------|| 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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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