.

1 ti K ton qun tr vi vic lp dton v bo co

chi ph ti Cng ty Dt May 29/3

2. 2 MC LCChng
I: .........................................4NH NG V N C B N V CNG
TC LP D TON .......4V KIM SOT CHI PH TRONG K
TON QUN TR .......4CHI PH CA DOANH
NGHIP ..........................4 BNG PHN TCH CHI PH NGUYN
VT LIU........14 BNG PHN TCH CHI PH NHN CNG
TRC TIP......15 BNG K PHN TCH CHI PH SN XUT
CHUNG........17 Thc t.........................................17 K T LU N
CHNG I.............................21Ch ng
II: .......................................22TNH HNH TH C T CNG TC
LP D TON V BO COKIM SOT CHI PH TI CNG TY
DT MAY 29/3........22 MT S SN PHM KHN CH YU
CA CNG TY........24Chng
III: ......................................48HON THI N N I DUNG CNG
TC LP D TON .........48V BO CO CHI PH TI CNG
TY DT MAY 29/3.......48CHNG
I..........................................70NH NG L LUN C
BN .............................70CH NG
II.........................................84TNH HNH TH C T QU N TR
CHI PH TI CNG TY DTMAY
29/3..........................................84 M T S S N PH M KH N
CH YU CA CNG TY........86CHNG
III.......................................105

3. 3Li m u Cng vi s pht trin v xu th hi nhp

ca nn kinh t nc ta l ccyu cu v vic c c cc thng
tin ng tin cy c x l c hiu qu nht.y l mt trong
nhng nhn t quyt nh s thnh cng ca doanh nghip.
p ng c yu cu ny ca cc nh qun l i hi k ton
cungcp thng tin mt cch thng xuyn, lin tc v hu ch
phc v kp thi raquyt nh ca nh nh qun tr nhiu cp

khc nhau. Chnh nhng yucu v tnh tc , linh hot, hu ch

ca thng tin m k ton ti chnh khngth m trch c, k
ton qun tr ra i nh l mt tt yu khch quan cac ch th
trng. K ton qun tr cc nc pht trin c ng dng
mtcch rng ri trong cng tc qun l v iu hnh ni b ca
doanh nghip. Ngnh Dt may ni chung v Cng ty Dt May 29/3
(HACHIBA) niring v ang chu p lc cnh tranh rt ln t
sau 31/12/2004 khi th trngDt may hi nhp hon ton.
Trong iu kin Vit Nam cha l thnh vinca WTO s khin
cho hng dt may xut khu mt i li th m cc thnhvin WTO
c hng nht l s cnh tranh t cc nc xut khu ln
nh:Trung Quc, n . Do tn ti v pht trin ch c
nhng sn phm csc cnh tranh cao, gi c ph hp mi c c
may chim lnh c th trng. Vn trc mt cn t ra cho
Cng ty Dt May 29/3 l phi tit kimchi ph. Chnh v l m
trong thi gian gn y Cng ty Dt May 29/3bc u t chc
cng tc k ton qun tr m tp trung vo cng tc lp dton v
kim sot chi ph. Tuy nhin trn thc t t trong phng hng
xy dng n t chcthc hin th vic ng dng k ton qun tr
trong vic lp d ton chi ph vbo co kim sot chi ph vn
cha c t chc khoa hc, quy c vn cnmang nng ni dung
ca KTTC hay ni cch khc l n cha c vn dngv t chc
thc hin ti cng ty vi t cch l mt cng c qun l kinh t
vcung cp thng tin kinh t ti chnh. Cc ni dung ca k ton
qun tr chi phc thc hin an xen gia nhiu b phn v
cha c b phn chuyn trch. V vy xut pht t nhu cu khch
quan v mt l lun v thc tintrong qu trnh thc tp em
chn ti: "K ton qun tr vi vic lp dton v bo co chi
ph ti Cng ty Dt May 29/3".

4. 4Chng I: NHNG VN C BN V CNG TC

LP D TON V KIM SOT CHI PH TRONG K TON
QUN TR CHI PH CA DOANH NGHIPI. BN CHT CA K

TON QUN TR V K TON QUN TRCHI PH 1. Bn cht

ca k ton qun tr C rt nhiu nh ngha khc nhau v k ton
qun tr nhng nu ngtrn gc s dng thng tin phc v
cho chc nng qun l th: "K ton qun tr l mt chuyn ngnh
k ton thc hin vic ghi chp,o lng, tnh ton, thu thp, tng
hp, x l v cung cp thng tin kinh t cth nh lng nhm
phc v ch yu cho cc nh qun tr trong qu trnhhoch nh,
kim sot v ra quyt nh kinh doanh". Qua ta thy r b n cht
ca k ton qun tr l mt b phn ca hthng k ton nhm
cung cp thng tin ch yu cho cc nh qun tr ni b mi t
chc. K ton qun tr khng ch thu thp, x l v cung cp thng
tinphn nh qu kh m c thng tin hng v tng lai m cc
nh KTTCkhng th m trch c. l nhng thng tin c
x l da vo nhngthnh tu ca cng c qun l, phng tin
tnh ton hin i nhm tngcng tnh linh hot, kp thi, h u ch
nhng n gin. ng thi k tonqun tr hp nht vi KTTC lm
cho quy trnh cng vic k ton hon thinv phong ph hn. 2.
Bn cht ca k ton qun tr chi ph Thng qua qu trnh hnh
thnh v pht trin ca k ton qun tr thchng ta nhn ra rng
k ton qun tr chi ph trc ht phi l k ton chi ph. Nu nh
nhng thng tin m k ton chi ph cung cp l nh ng thngtin
xy ra trc thng qua vic lp cc bo co chi ph v gi
thnhnhm kim sot chi ph, h gi thnh th thng tin m k ton
qun tr chi phcung cp bao gm c thng tin qu kh v nh ng
thng tin c tnh d bothng qua vic lp k hoch v d ton chi
ph trn c s cc nh mc chiph lm cn c ra cc quyt
nh thch hp v gi bn, k kt hp ng, tlm hay mua ngoi,
c nn ngng sn xut hay khng... K ton qun tr chi ph nhn
mnh n tnh d bo ca thng tin vtrch nhim ca nh qu n
tr cc cp nhm gn trch nhim ca h vi chi phpht sinh
thng qua h thng thng tin chi ph c cung cp theo cc
trungtm qun l chi ph c hnh thnh trong n v. K ton
qun tr chi ph s cung cp thng tin v lng chi ph b ranh

th no khi c s thay i v lng sn xut, khi c s thay i

hay bin

5. 5ng chi ph th s nh hng nh th no n li

nhun v ai s l nging ra gnh chu trch nhim v s thay
i v gii php cn c a ra iu chnh kp thi. iu
ny cho thy k ton qun tr chi ph mang nng bn cht ca
kton qun tr hn l k ton chi ph thun tu. 3. K ton qu n tr
chi ph vi chc nng qun l Thng tin k ton cung cp v b n
cht thng l thng tin kinh t tichnh nh lng v thng tin
ny gip cho cc nh qun tr hon thnh ccchc nng lp k
hoch, t chc iu hnh, kim tra v ra quyt nh. Vai trca
thng tin k ton v chi ph vi nh qun tr c th biu hin qua
nhngvn c bn sau: - Vi chc nng lp k hoch: nh qun
tr phi thit lp cc loi dton, k hoch nh: chin lc sn
xut kinh doanh, d ton ngn sch linhhot hng nm. Cc k
hoch, d ton c thc hin di s iu khin catrng
phng k ton v s gip ca nhn vin k ton. V d : thng
qua d ton nguyn vt liu, d ton chi ph nhn cng,d ton
chi ph sn xut chung... gip nh qun tr tin liu, lin k t cc
ngunlc v hn ch ri ro trong kinh doanh m bo li nhun
trong k. - Vi chc nng t chc v iu hnh: l qu trnh to ra
c cu miquan h gia cc thnh vin trong t chc cng phi
hp t mc tiuchung ca t chc. K ton qun tr chi ph
cung cp thng tin thc hinchc nng ny thng qua vic thit
lp cc b phn, xc lp quyn hn vtrch nhim ca cc b
phn trong b my hot ng ca t chc gim stvic thc
hin cc k hoch chi ph ra trong tng khu, tng bc
cngvic. - Vi chc nng kim tra: khi k hoch c lp
m bo tnhkh thi i hi phi so snh vi thc t. K ton qun
tr chi ph s cung cpcho nh qun tr nhng thng tin th c t,
thng tin chnh lch gia thc t vik hoch. V d: bo co chi
ph, bo co tnh hnh thc hin nh mc. Nu gia bo co thc

hin vi mc tiu ra c s sai bit ln thphi tin hnh iu tra

tm hiu nguyn nhn nhm tm ra hng giiquyt. - V i ch c
nng ra quyt nh: c thng tin thch hp p ng nhu cu ra
quyt nh ca cc nhqun tr, k ton qun tr chi ph s chn lc
nhng thng tin cn thit thchhp ri tng hp trnh by chng
theo mt trnh t d hiu gii trnh cho ccnh qun tr. K ton
qun tr chi ph khng ch dng li vic cung cpthng tin, s liu
m cn phi thc hin vi phn tch, nh gi v nu lnkin ngh ,
xut t vn cho cc nh qun tr ra cc quyt nh ph hp.

6. 6 4. Cc k thut nghip v c bn trong k ton qu n

tr chi ph C bn phng php k thut nghip v c bn: - Thit
k thng tin dng so snh c: Thng tin s khng pht huyht
tc dng ca n nu khng c tiu chun so snh. Do vy k
ton quntr phi thit k thng tin di dng nhng bo co c
th so snh c lmcho thng tin c ch vi nh qun tr. - Nhn
din v phn loi chi ph: Nhn din cc cch phn loi chi ph sao
cho thch hp v hu ch, lmt phng php k thut nghip v
ca k ton qun tr. Chi ph c phnloi theo nhiu cch khc
nhau nhm tho mn yu cu ca cc nh qun tr. - S dng cc
k thut phn tch cung cp cc thng tin c dng cth:
phng php so snh, phng php xc nh cc nhn t nh
hng.... - Trnh by thng tin di dng m hnh, ph ng trnh,
th: y lcch trnh by d thy, d hiu, v r rng nht cc
mi quan h v xu hngbin ng ca thng tin ang nghin
cu.

7. 7II. C IM CA CHI PH V PHN LOI CHI PH

TRONG DOANHNGHIP SN XUT 1. c im ca chi ph Chi
ph l biu hin bng tin nhng hao ph lao ng sng v lao
ngvt ho pht sinh trong qu trnh hot ng sn xut kinh
doanh. Chi ph lnhng ph tn v ngun lc, ti sn c th s
dng trong hot ng sn xutkinh doanh. Nhng nhn thc v
chi ph c th khc nhau v quan im hnhthc th hin chi ph

nhng tt c u tha nhn mt vn chung, chi ph lph tn v

ti nguyn, vt cht, lao ng v phi pht sinh gn lin vi
mcch sn xut kinh doanh. y chnh l c im c bn ca
chi ph tronghot ng sn xut kinh doanh. Nu nh chi ph trong
KTTC c t trong mi quan h vi ti sn,vn s hu ca
doanh nghip v thng c m bo bng nhng chng
tnht nh chng minh l ph tn thc t trong hot ng sn
xut kinh doanhth ng trn phng din k ton qun tr th chi
ph c nhn thc theophng php nhn din thng tin ra
quyt nh. Vi l do ny th chi ph cth l nhng ph tn thc t
pht sinh trong hot ng sn xut kinh doanh,chi ph cng c th
l nhng ph tn c tnh thc hin mt hot ng snxut
kinh doanh, nhng ph tn mt i do chn la phng n, hy sinh
c hikinh doanh. Nh vy trong k ton qun tr, khi nhn th c
chi ph cn ch n s la chn, so snh theo mc ch s dng,
ra quyt nh kinh doanhhn l ch trng vo chng c. 2. Phn
loi chi ph trong doanh nghip sn xut C nhiu cch phn loi
chi ph theo cc tiu thc khc nhau: a. Phn lo i chi ph theo n i
dung kinh t ban u - Chi ph nhn cng. - Chi ph nguyn vt
liu. - Chi ph khu hao TSC. - Chi ph dch v thu ngoi. - Chi
ph khc bng tin. b. Phn loi chi ph theo cng d ng kinh t
(theo khon mc) - Chi ph nguyn vt liu trc tip. - Chi ph nhn
cng trc tip. - Chi ph sn xut chung. - Chi ph bn hng. - Chi
ph qun l doanh nghip. - Chi ph khc. c. Phn loi chi ph theo
mi quan h vi thi k tnh kt qu - Chi ph thi k. - Chi ph sn
phm.

8. 8 d. Phn loi chi ph theo phng php quy n p - Chi

ph trc tip. - Chi ph gin tip. e. Phn loi chi ph theo m i quan
h vi mc hot ng y l cch phn loi chi ph ph bin
nht trong k ton qun tr. Theocch phn loi ny, chi ph trong
k k ton bao gm: bin ph, nh ph vchi ph hn hp: - Bin
ph: Bin ph l nhng chi ph nu xt v tng s s thay i t l

thun vimc hot ng c th l s lng sn phm sn xut ra,

s lng sn phmtiu th, s gi my vn hnh... Ngc li nu
xt trn mt n v mc hot ng th bin ph l mt hng s.
Trong mt doanh nghip sn xut, bin ph tn ti kh ph bin
nh:chi ph nguyn vt liu trc tip, chi ph nhn cng trc tip.
Nu kho st t m v bin ph, nhn thc rng bin ph tn ti
dinhiu hnh thc ng x khc nhau: + Bin ph thc th: l
bin ph m s bin ng ca chng thay i tl thun v bin
ng tuyn tnh vi mc hot ng nh: chi ph nguynvt liu
trc tip, chi ph nhn cng trc tip... Vi cch ng x tuyn
tnhtheo bin ng n v v mc hot ng nn iu quan tm
v kimsot tt hn bin ph thc th, chng ta khng ch kim
sot tng s m cnphi kim sot tt hn bin ph trn mt n
v mc hot ng (nh mcbin ph) cc mc khc nhau.
Xy dng v hon thin nh mc bin phthc th s l tin
tit kim, kim sot cch thc ng x ca bin ph thcth. + Bin
ph cp bc: l nhng bin ph m s thay i ca chng ch xyra
khi mc hot ng t n mt gii hn, phm vi nht nh. V
d: chiph lng th bo tr, chi ph in nng... nhng chi ph ny
cng thay i tl vi mc hot ng nhng ch khi quy m sn
xut, mc hot ngca my mc thit b tng gim n mt
gii hn nht nh. - nh ph: nh ph l nhng chi ph m xt v
tng s t thay i hoc khng thayi theo mc hot ng
nhng nu xt trn mt n v mc hot ngth t l nghch
vi mc hot ng. Tuy nhin cng cn phi lu lnhng c
im trn ca nh ph ch thch hp trong tng phm vi nht
nh.Mt khi mc hot ng vt khi gii hn th n c th
xut hin nhngthay i t bin. Kho st t m v nh ph, nhn
thy nh ph tn ti di nhiu hnhthc ng x khc nhau trong
hot ng sn xut kinh doanh ca doanhnghip.

9. 9 + nh ph bt buc: l nhng loi chi ph lin quan

n vic s dngti sn di hn nh: khu hao ti sn c nh, chi

ph bo dng... + nh ph khng bt buc: cn c xem nh

nh ph qun tr. Chiph ny pht sinh gn lin vi quyt nh hng
nm ca nh qun tr: chi phqung co, nghin cu, giao t . V
phng din qun l, nh qun tr khngb rng buc bi quyt
nh v nh ph khng bt buc. nh ph khng btbuc c bn
cht ngn hn trong nhng trng hp cn thit c th b ctgim.
- Chi ph hn hp: L nhng chi ph mt mc hot ng no
, chi ph hn hp lnh ph, th hin c im ca nh ph
mc hot ng khc, n c thbao gm c nh ph v bin ph.
V vy qun l chi ph hn hp phi kthp hai phm vi ng x
tng ng, phi cn nhc, kho st chi tit, t m tnhhu dng ca
chi ph hn hp trong tng lai trnh lng ph, khi tin hnhph i
tng cng sut hot ng n gi bnh qun ca chng gim
xung. xc nh cc thnh phn bin ph v nh ph trong chi
ph hn hptheo tng phm vi hot ng, c th dng cc m hnh
ton hc kim nh,phn tch hoc thc nghim. Di y l
cc phng php c bn thngc s dng: - Phng php
cc i - cc tiu. - Phng php bnh phng b nht. - Phng
php th phn tn. f. Cc cch phn loi khc v chi ph - Chi
ph kim sot c v chi ph khng kim sot c. - Chi ph
chnh lch - Chi ph chm - Chi ph c hiIII. NI DUNG CNG
TC LP D TON V BO CO KIM SOTCHI PH TRONG
KTQT CHI PH 1. Lp d ton chi ph sn xut D ton l nhng
tnh ton d kin mt cch ton din v phi hpcch thc huy
ng cng nh s dng ngun lc cho hot ng sn xut
kinhdoanh theo nh k v c biu hin mt cch c h thng
di dng slng v gi tr. D ton chi ph sn xut l phng
tin thng tin cung cpcho cc chc nng hoch nh v ki m sot
chi ph ca nh qun tr nhm olng, chn chnh qu trnh t
chc thc hin chi ph trong tng b phn cth m bo cho qu
trnh thc hin mc tiu chung ca doanh nghip. 1.1. D ton
nguyn vt liu trc tip D ton nguyn vt liu trc tip c

lp da trn c s d ton snlng sn xut v nh mc chi ph

nguyn vt liu trc tip.

10. 10 D ton D ton chi nh mc nh mc gi lng

sn ph NVL trc = x tiu hao NVL x ca mi n phm sn tip
trc tip v NVLTT xut 1.2. D ton nhn cng trc tip D ton
thi gian D ton nh mc thi gian sn = x lao ng (gi) SPSX
xut sn phm D ton CPNC D ton thi nh mc gi ca mi
= x trc tip gian lao ng n v thi gian lao ng 1.3. D ton
chi ph sn xut chung D ton chi ph sn xut chung: Bao gm
d ton bin ph sn xutchung v d ton nh ph sn xut
chung. D ton bin ph sn xut chung: Trng hp bin ph
sn xut chung c xy dng theo tng yu tchi ph (chi ph vt
liu gin tip, chi ph nhn cng gin tip...) theo mi nv hot
ng th qu trnh lp d ton bin ph sn xut chung c thc
hintng t nh d ton chi ph nguyn vt liu trc tip, d
ton chi ph nhncng trc tip. V d: bin ph sn xut chung
cho 1 gi my hot ng l 2000, dton s gi my hot ng
trong k l 6000 gi, d ton bin ph sn xutchung l 6000 x
2000 = 12.000.000 - Trng hp bin ph sn xut chung c
xc nh bng mt t ltrn bin ph trc tip th da vo d ton
bin ph trc tip, t l bin ph snxut lp d ton bin ph
sn xut chung. D ton bin ph D ton bin T l bin ph = x
sn xut chung ph trc tip sn xut chung D ton nh ph
sn xut chung: i vi cc yu t nh ph sn xut chung bt
buc, cn c vo nhph sn xut chung hng nm chia u cho
4 qu xc nh nh ph snxut chung hng qu. i vi cc
yu t nh ph sn xut chung tu , cn c vo hnh ngnh
qun tr xc nh thi im chi tiu tnh vo chi ph cho k d
tonthch hp. Cn c vo d ton bin ph v d ton nh ph
sn xut chungtng hp thnh d ton chi ph sn xut chung: D
ton chi ph sn D ton bin ph D ton nh ph = + xut chung

sn xut chung sn xut chung 1.4. D ton chi ph bn hng D

ton bin ph bn hng:

11. 11 D ton bin ph D ton s lng nh mc bin

= x bn hng sn phm tiu th ph bn hng D ton nh ph
bn hng: tng t nh lp d ton nh ph snxut chung. iu
ny c ngha l d ton nh ph bn hng chnh l tng hpd
ton nh ph bt buc v nh ph qun tr cn thit cho k bn
hng. D ton chi ph D ton bin ph D ton nh ph = + bn
hng bn hng bn hng 1.5. D ton chi ph qun l doanh
nghip D ton bin ph D ton bin T l bin ph qun = x
qun l doanh nghip ph trc tip l doanh nghip D ton nh
ph qun l doanh nghip: Tng t nh d ton nh ph sn
xut chung: Vy: D ton chi ph D ton bin ph D ton nh
ph qun l doanh = + qun l doanh nghip qun l DN nghip
D ton linh hot: T u n gi chng ta gi nh l lm vic vi
ngn sch c nh.Ngha l cc chi ph d bo trong k c gi
nguyn khng i bt chp mivic xy ra trong thi k . Nhng
vi ngn sch linh hot, chng ta c thiu chnh cc chi ph nu
hot ng sn xut v doanh s bn hng c thayi so vi ngn
sch ban u. Ngn sch linh hot c Vin k ton qun tr
cng chng Anh Quc(CIMA) nh ngha nh sau: "Ngn sch linh
hot l ngn sch c hochnh sao cho c th thay i tng
ng vi mc hot ng thc t tc" Trong thc t mt
ngn sch linh hot bao gm nhiu ngn sch ngvi m c
hot ng thc t t c sn xut kinh doanh khc nhau. V d,
doanh nghip c th lp ngn sch cho 3 mc sn lng c
thxy ra, khi chi ph c tnh ton cho cc mc ny. Mc d
phi tn thm cng sc tnh ton, ngn sch linh hot c thr t
hu ch. Hin nay, my tnh lm cho vic tnh ton ny tr nn
rt nhnhng. Vic u tin phi lm khi hoch nh ngn sch
linh hot l phn loichi ph thnh: - Chi ph c nh: l chi ph m
n khng i khi mc sn xut v tiuth thay i. - Chi ph bin

i: l chi ph thay i cng vi mc sn xut v tiuth. V d

minh ho:

12. 12 Bin ph sn xut: 50 triu Chi ph c nh : 50 triu

2000 sn phm 50 => Bin ph n v: 2000 = 25.000 ng/sn
phm Ngn sch linh hot: SX/ tiu th (vsp) Ngn sch 1 Ngn
sch 2 chi ph (ng 2000 3000 100 triu (50tr+25.000 x 3.000)
125 triu Bo co kim sot thc hin ngn sch:SX/ tiu th
(vsp) Ngn sch Thc t Bin ng chi ph (ng 2700 2700 0
(50tr+25000x2700) 130tr (130-117,5) = 12,5tr. 117,5tr Bt l i Tm
li nu nh d ton l c s cung cp thng tin cho chc
nnghoch nh ca nh qun tr th d ton chi ph cng l cn
c nh gitrch nhim ca b phn qun l. Thng qua vic
lp v phn tch cc bo cob phn nhm ch ra u l ni c
vn , trch nhim thuc v ai, v nguynnhn ca nhng bi n
ng chi ph nhm kim sot tt hn cc chi ph snxut pht sinh.
2. Kim tra, nh gi thc hin chi ph thng qua cc bo co
bphn Kim tra nh gi vic thc hin chi ph l yu cu cn
thit i vidoanh nghip. Thng qua qu trnh kim sot chi ph
gip cho doanh nghiptit kim c chi ph lm gim gi thnh,
tng li nhun, nng cp hiu qusn xut kinh doanh. Qua vic
phn tch tnh hnh bin ng chi ph c thxc nh c cc kh
nng tim tng, cc nguyn nhn ch quan, khch quantc ng
n s tng gim chi ph thc t so vi chi ph tiu chun t
ratrc t ra cc gii php khc phc nhng tn ti, khai
thc kh nngtim tng gp phn tit kim chi ph. Chi ph sn
xut kinh doanh rt a dng, phong ph bao gm nhiuloi, mi
loi c c im vn ng yu cu qun l khc nhau. to
iukin kim sot chi ph v khai thc tt hn nhng tim nng
trong hot ngth chng ta cn phi i su vo cng tc phn tch
tnh hnh thc hin d tonchi ph sn xut theo tng khon mc
chi ph hng n vic nh ginhng ngun gc, nguyn
nhn, trch nhim trong vic thc hin d ton.Qu trnh tnh ton

phn tch c th thit lp thnh cc bng biu phn tchthch hp

h thng thng tin s tc ng ca cc nhn t thun li
choqu trnh nh gi.

13. 13 2.1. Bo co v nguyn vt liu trc tip Chi ph

nguyn vt liu trc tip bao gm chi ph nguyn liu, vt
liuchnh, vt liu ph, k c bn thnh phm mua ngoi dng trc
tip snxut ra sn phm. Chi ph nguyn vt liu trc tip
thng chim t trng ln trong githnh sn phm trong ngnh
cng nghip nh cho nn vic kim sot chi phnguyn vt liu
trc tip c ngha ln n vic h gi thnh. CPNVLTT =
SLSPSX x nh mc tiu hao NVLTT x n gi mua Do m chi
ph nguyn vt liu trc tip chu nh hng ca 3 nhn t: - S
lng sn phm sn xut . - nh mc tiu hao. - n gi mua.
Tuy nhin, s tng gim ca chi ph sn xut khng phn nh kt
qutit kim hay lng ph, v chi ph nguyn vt liu trc ti p l chi
ph kh binnn sn phm sn xut tng th chi ph nguyn vt liu
trc tip tng v ngcli. v vy cn phi m bo s phi hp
mt cch cht ch gia khu snxut v khu tiu th m bo chi
ph tn kho ti thiu. V vy tit kim chi ph nguyn vt liu
trc tip th chng ta cnphi kim sot c nh mc tiu hao
nguyn vt liu v n gi nguyn vtliu. lm r m c nh
hng ca cc nhn t n chi ph nguyn vtliu trc tip ca
tng loi sn phm, tng chi ph nguyn vt liu trc tipca
doanh nghip gip cho nh qun tr trong vic kim sot chi ph
chng tac th xy dng bng bo co v phn tch chi ph
nguyn vt liu trc tipnh sau:

14. 14 BNG PHN TCH CHI PH NGUYN VT LIU

Ch tiu Sn phm A Sn phm B Sn phm D Thc Chnh Mc
D Thc Chnh Mc ... ton hin lch nh hng ton hin
lch nh hng1. S lng SPSX2. nh mc tiu hao NVL- Vt
liu X- Vt liu Y....3. n gi NVL- Vt liu X- Vt liu Y.... xc
nh mc nh hng ca tng nhn t n s bin ng ca

chi ph nguyn vt liu trc tip ta c th s dng cc phng

php k thut tnh ton nh phng php so snh, phng php
thay th lin hon. Thng qua bng phn tch chi ph nguyn vt
liu trc tip ch ra nhng bin ng bt li hay thun li ca nh
mc tiu hao nguyn vt liu v gi c nguyn liu t b ph n
qun l phi c trch nhim gii thch r nguyn nhn ch quan
hay khch quan tc ng n s bin ng ny v ng thi ra
cc gii php thch hp kim sot chi ph nguyn vt li u u
vo v khai thc cc kh nng cn tim tng.

15. 15 2.2. Bo co chi ph nhn cng trc tip Chi ph

nhn cng trc tip l biu hin bng tin khon hao ph v lao
ng sng m doanh nghip phi tr cho cng nhn trc tip sn
xut bao gm: tin lng chnh, tin lng ph, cc khon ph
cp theo lng v cc khon BHXH, BHYT, KPC c trch theo
t l trn tin lng v tnh vo chi ph. Do chi ph nhn cng tr c
tip l chi ph kh bin nn mc hot ng tng ln, chi ph
tng ln v ngc li. Thng qua qu trnh phn tch chi ph nhn
cng trc tip gip cho nh qun tr kim sat chi ph hiu qu
hn. Ta c: Tng CPNCTT = x CP nhn cng bnh qun Do vy
khi phn tch chi ph nhn cng trc tip cn phi so snh chi ph
nhn cng vi i lng kt qu hon thnh nh ch tiu s lng
sn phm, gi tr sn xut hay doanh thu, so snh mc tng
nng sut lao ng vi mc tng ca chi ph nhn cng bnh
qun cho thy vic tuyn dng v s dng lao ng c hiu qu
hn, lao ng em li nhiu li ch hn v ngc li. Nh chng
ta bit h thng cc bo co v lao ng hin nay ti cc doanh
nghip ch mi tp trung vo vic cung cp thng tin cho vic tnh
lng ch cha i vo phn tch v nh gi nguyn nhn ca
nhng bin ng ca chi ph lao ng theo hng bt li hay c
li. p ng yu cu trn th chng ta c th p dng bng
phn tch chi ph nhn cng trc tip theo mu sau: B NG PHN
TCH CHI PH NHN CNG TRC TIP Mc K Thc Mc

T l (%) nh Ch tiu hoch t nm chnh chnh hng nm X1

X1 lch lch ( )1. Gi tr sn xut2. Tng CPNCTT3. S lao ng
bnh qun4. CPNC BQ cho mt lao ng5. nng sut lao ng
bnh qun6. T trng CPNCTT (%) Mc nh hng ca cc
nhn t c xc nh nh sau: 1 TCPNCTT - GTSX = (GTSX1 GTSX0) x NSL 0 x CPNC0 1 1 TCPNCTT - NSL = GTSX1 x
( NSL1 NSL 0 ) x CPNC0

16. 16 1 TCPNCTT - CPNC = GTSX1 x NSL1 x

(CPNC1 - CPNC0) Thng qua s liu trn bng cho thy vic s
dng lao ng chi trlng ca doanh nghip thc t c hiu qu
so vi k hoch hay khng cm bo kt hp li ch ca doanh
nghip vi li ch ca ngi lao ng haykhng. ng thi cng
cho thy doanh nghip c tit kim hay lng ph chiph nhn cng
trc tip t ch c cc nguyn nhn dn n tnh trng trn. 2.3.
Bo co v chi ph sn xut chung Chi ph sn xut chung l
nhng chi ph phc v v qun l lin quann qu trnh pht sinh
cc phn xng, b phn sn xut. y l khonmc chi ph
c cu thnh t nhiu yu t chi ph c c im vn ngkhc
nhau v c nhiu ngi qun l khc nhau. S pht sinh ca
chi phsn xut chung c th gn lin vi mc hot ng khc
nhau nh s lngsn phm sn xut, s gi lao ng, s gi
hot ng ca my mc thit b.Vi s phc tp ca chi ph sn
xut chung, vic phn tch chi ph ny cnhiu hng tip cn
khc nhau. Tuy nhin nh gi mc tit kim haylng ph chi
ph sn xut chung nhm kim sot chi ph sn xut chung,
doanhnghip c th phn tch tng hp trn bng k phn tch
nh sau:

17. 17 BNG K PHN TCH CHI PH SN XUT

CHUNG Mc nh hng Thc D ton Tng D Chnh
Chnh Ch tiu t iu chnh ton lch do lch do chnh lch gi
khi lng1. Bin ph SXC- CP vt liu- Nhin liu- Cng c- Tin
lng ..........................2. nh ph SX chung- Vt li u gin ti p-

Tin lng- Khu hao TSC- Tin thu nh xng- Tin bo him
ti sn .......................... Mc hot ng thc t - M c ho t ng
thc t * Chnh lch do x n gi thc t x n gi d ton gi =
* Chnh lch= Mc H thc t - Mc H tiu chun do khi
lng x n gi d ton x n gi d ton Bng phn tch chi ph
sn xut chung cho thy chi ph sn xut chungbin ng theo
chiu hng c li hay bt li qua tm hiu nguyn nhnch
quan hay khch quan dn n s bin ng v ra cc gii
phpnhm kim sot tt cc chi ph sn xut chung pht sinh. 2.4.
Lp bo co kt qu kinh doanh b phn theo phng php sd
m ph Bo co b phn l mt b phn cung cp thng tin
doanh thu, chi ph,li nhun trong ni b ca doanh nghip. Bo
co b phn c thnh lp theo m hnh ng x chi ph, ngha
lton b chi ph pht sinh phi tch ra thnh bin ph v nh ph
nhm toiu kin thun li nhn thc v cch ng x chi ph
vi nhng mc hot ng khc nhau. Bo co b phn phn
nh kt qu kinh doanh ca ton b doanhnghip v cc b phn
trong t chc c cu t chc qun l ca doanh nghiphoc kt
qu kinh doanh ca ton b doanh nghip vi cc sn ph m, dch
v,khu vc kinh doanh ca doanh nghip. Bo co b phn cng
c th th hinthu nhp, chi ph, kt qu mt khu vc, mt n v,
phng ban hay mt mthot ng no trong doanh nghip.

18. 18 Bo co b phn c th c xy dng gi di

nhng hnh thc sau: 1. Th hin cc ch tiu theo tng gi tr v t
l: Ton cng ty B phn (SP, B phn (SP, (b phn) khu v c)
khu vc) Ch tiu S S S tin T l T l T l tin tin1. Doanh
thu2. Cc khon gim tr DT3. Bin ph b phn4. S d m
ph5. nh ph b phn6. S d b phn (LN b phn)7. Chi ph
cp trn phn b8. Li nhun sau phn b chiph cp trn
Ngy .... thng .... nm .......... K ton ph trch Gim c V i
hnh thc bo co theo tng gi tr v t l gip nh qun tr
cnhng thng tin cn thit phc v cho hot ng qun tr nh

tng mc gi trv t l ca doanh thu bin ph, s d m ph,

nh ph tng cp, li nhuntng phm vi.

19. 19 2. Hnh thc th hai: Th hin cc ch tiu theo gi

tr v n v: Ton cng B phn sn B phn (sn ty (b Ch tiu
phm, khu vc phm, khu vc) phn) S tin S tin n v S
tin n v1. Doanh thu2. Cc khon gim tr DT3. Bin ph b
phn4. S d m ph5. nh ph b phn6. S d b phn(LN b
phn)7. Chi ph cp trn phn b8. Li nhun sau phn bchi ph
cp trn Ngy .... thng .... nm .......... K ton ph trch Gim
c Vi hnh thc bo co th hin theo tng gi tr v n v gip
nh qun tr c nhng thng tin cn thit phc v cho hot ng
qun tr nh tng mc gi tr v gi tr n v ca doanh thu, bin
ph, s d m ph, nh ph tng cp, li nhun tng phm vi. 3.
Cc phng php xc nh chi ph trong doanh nghip sn xut
Phng php xc nh chi ph l phng php tng hp cc chi
ph c lin quan n vic sn xut v tiu th sn phm (hay cn
gi l phng php tnh gi). Mc ch ca vic tng hp chi ph
nhm cung cp thng tin v chi ph n v cn thit cho nh qu n
tr iu hnh hot ng sn xut kinh doanh. nh gi bn sn
phm, nh gi hng tn kho cui k, xc nh kt qu kinh doanh
trong k v l c s cho cc nh qun tr lp cc d ton chi ph
cc mc hot ng khc nhau, ng thi lm cn c nh
gi chi ph pht sinh trong k kinh doanh. xc nh chi ph n
v cho tng loi sn phm k ton qun tr c th s dng phng
php trc tip hoc phng php ton b. 3.1. Xc nh chi ph
theo phng php ton b Phng php ny da trn c s coi
cc chi ph ca qu trnh sn xut nh l cc chi ph sn xut m
khng cn quan tm l n c bn cht kh bin hay l bt bin.

20. 20 Chi ph n v sn phm bao gm: chi ph nguyn

vt liu trc tip, laong trc tip v chi ph sn xut chung bt
bin v kh bin. Chi ph sn xut trn Tng chi ph SX trong k
Mc tiu = x bo co kt qu Mc hot ng SX trong k th

trong k Do nhu cu phi kp thi c s liu chi ph n v nh

gi cng vichon thnh v cho cc quyt nh kinh doanh khc
m chi ph sn xut chungn cui k mi tp hp c, nn cc
doanh nghip c tnh chi ph sn xutchung ngay t u v da
vo mc sn lng d kin tin hnh phn bmc chi ph sn
xut chung c tnh. n cui k x l chnh lch chi phsn xut
chung. C hai trng hp. - Chi ph sn xut chung thc t ln
hn chi ph sn xut chung ctnh trng hp ny lm tng chi
ph v gim li nhun. - Ngc li chi ph sn xut chung thc t
nh hn chi ph sn xutchung c tnh trng hp ny ghi gim
chi ph v tng li nhun. Phng php tnh gi ton b cung cp
s liu cho cc doanh nghiplp cc bo co ti chnh theo quy
nh, song xt v gc qun tr phngphp ny khng p ng
c yu cu cho cc nh qun tr trong vic lp cck hoch linh
hot p ng nhu cu thng tin v chi ph n v trong cc
tnhhung quy m sn xut khc nhau v cc quyt nh v gi
bn sn phm vimc sn lng khc nhau. Phng php tnh
chi ph th hai s gip cc doanhnghip khc phc c hn ch
ny. l phng php tnh chi ph trc tip. 3.2. Xc nh chi ph
theo phng php trc tip Phng php xc nh chi ph ton b
l phng php phn b mtphn chi ph sn xut chung bt bin
cho tng n v sn phm sn xut ratrong k cng vi chi ph kh
bin. Chi ph n v sn phm bao gm c chiph sn xut chung
kh bin v bt bin. Khc vi phng php trn, theo phng
php tnh gi trc tip th chc nhng chi ph ca qu trnh sn
xut m trc tip bin ng theo hot ngsn xut mi c
xem l chi ph sn xut. Nh vy s bao gm chi phnguyn vt
liu trc tip, chi ph lao ng trc tip v chi ph sn xut
chungkh bin. Chi ph sn xut chung bt bin khng c xem
l chi ph sn xuttheo phng php ny. ng hn l chng
c xem l chi ph thi k vc tr ra khi thu nhp nh chi
ph bn hng, qun l doanh nghip. V vytrong gi tr hng tn
kho ca n v sn phm theo phng php trc tipkhng cha

ng mt yu t no ca chi ph sn xut bt bin. Phng php

trc tip ch tnh cc bin ph nguyn liu, bin ph nhncng v
bin ph sn xut chung nn c th cung cp thng tin nhanh v
chiph n v cho cc nh qun tr trong vic ra quyt nh ngn
hn nh: ccquyt nh v gi bn sn phm, lp d ton nhanh
hay quyt nh chp nhnhay khng chp nhn thm mt n t
hng.

21. 21 KT LUN CHNG I K ton qun tr chi ph l

mt trong nhng cng c khoa hc hu hiucung cp thng tin chi
ph lin quan n vic ra quyt nh ca nh qun trtrong iu
kin nn kinh t th trng c s cnh tranh. Trong cng tc
lpd ton v bo co chi ph l 2 khu ch yu ca ton b cng
tc k tonqun tr chi ph. Chng I ca lun vn dnh ph n
ln ni dung i suphn tch bn cht ca k ton qun tr chi ph,
khi qut cc loi chi ph trongdoanh nghip sn xut, xc nh ni
dung ca cng tc k ton qun tr chiph m trng tm l ph ng
php lp d ton chi ph sn xut, phng phpk ton v nh
gi thc hin chi ph thng qua vic lp bo co chi ph.ng thi
lun vn cng nu ln cc phng php xc nh chi ph
trongdoanh nghip sn xut nhm p ng nhu cu thng tin v
chi ph n vtrong cc tnh hung quy m sn xut khc nhau v
cc quy nh v gi bnsn phm vi mc sn lng khc nhau
c bit l khi m doanh nghip hinnay ang phi ng u vi
s cnh tranh gay gt ca gi trong vic tmkim bn hng.

22. 22Chng II:TNH HNH THC T CNG TC LP

D TON V BO CO KIM SOT CHI PH TI CNG TY DT
MAY 29/3A. GII THIU KHI QUT V CNG TY DT MAY
29/3I. QU TRNH HNH THNH V PHT TRIN CNG TY
DTMAY 29/31. Qu trnh hnh thnh v pht trin ca Cng ty
Dt may 29/3 Sau ngy t nc hon ton gii phng, trc nhu
cu khch quan vs pht trin ca nn kinh t v nhu cu lm
p ngy cng tng, ng thinhm xy dng nn kinh t ng b

v hon chnh. Cc nh tiu thng Nng cng nhau gp

vn thnh lp nn "T Hp dt 29/3". Lc by gi, cs vt cht
cn th s v mang tnh th cng. Ton c s ch c 12 my
dt,40 nhn vin hot ng hon ton bng k thut th cng do
38 c ng nggp. Ngy 29/3/1976 nhn dp k nim 1 nm
ngy gii phng Nng "Thp dt" chnh thc c khnh
thnh. T nhng nm 1976 n nm 1978,k ngh dt khn bng
cn kh mi m. c iu kin pht trin v mrng sn
xut, ngy 28/01/1978 "T hp dt" c chuyn thnh "Cng
tyhp doanh 29/3" vi tng s vn trn 1 t ng v sn xu t ra
hng triukhn mt, mc d cht lng cha cao nhng p ng
c nhu cu thtrng trong nc, gp c phn no vo nn
kinh t trong thi k bao cpkh khn ca t nc. Ho cng xu
th ca nn kinh t ang pht trin , ngy 29/3/1984 xnghip
c cho php chuyn thnh n v quc doanh v c i tn
thnh"Nh my Dt 29/3". Nh my dt 29/3 hot ng vi mc
tiu to cng nvic lm cho ngi lao ng tnh nh nng cao
mc thu nhp cho cn b cngnhn vin trong nh my. y l
thi k "Nh my dt 29/3" t tc phttrin hng nm ln n
20% vi m hnh hot ng qun l tin tin v 70%hng ho
c xut khu ra nc ngoi. Nh my dt 29/3 c khi
cngnghip bu l l c u v c Nh nc tng thng hun
chng lao nghng 2. Nhng t nm 90 - 92 do s bin ng
ca nn kinh t th trngtrong v ngoi nc lm nh hng
nhiu n hot ng kinh doanh xutkhu ca nh my th trng
xut khu b hn ch. c v Lin X nphng hu hp ng,
nh my lin tc gp kh khn do th trng tiu thb mt. Hng
ho ng nguyn liu vt liu chnh tn kho qun l gi ctng
vt lm cho hot ng kinh doanh ca nh my b tr tr . Tht
thot 1 lng vn ln nh hng n vic lm ca hng trm
cngnhn. Bn cnh nh my phi cnh tranh quyt lit vi cc
doanh nghip

23. 23t nhn n v ngoi quc doanh... khng th

khoanh tay ng nhn nh myngy cng ri vo tnh trng b t c,
gim c v cng nhn nh my huyng vn gp trong cn b
cng nhn vin bng cc gii php k thut qunl cng vi s
vn huy ng c, nh my hnh thnh xng may v
giiquyt c vic lm cho gn 300 cng nhn nh my m
rng thm thtrng Lo v Campuchia, khuyn khch tiu th
sn phm bng cch ara nhng phng thc thanh ton thun
li cho khch hng. Cng vi s phttrin ca ngnh may mc
nh my thnh lp thm xng may xut khu,kp thi gii
quyt vic lm cho hn 700 cng nhn. Ngy 3/01/1992 theoquy t
nh s 3156/QUB ca UBND tnh Qung Nam - Nng nh
mychnh thc i tn thnh "Cng ty dt may 29/3" vi tn giao
dch lHACHIBA c t cch php nhn v quyn xut khu trc
tip vi tng svn trn 7 t ng. 2. Chc nng v nhim v ca
Cng ty dt may 29/3 Gia cng cc mt hng may mc nh o
jacket, o s mi, qun short, vcc mt hng dt kim. Sn xut v
kinh doanh cc mt hng khn bng gm khn tm, khntay, khn
mt... Phc v sn xut v tiu dng ni a. Thc hin cc ch
tiu kinh t x hi gp phn nng cao hiu qu hotng kinh
doanh.II. C IM HOT NG SN XUT KINH DOANH CA
CNGTY DT MAY 29/3 Trong giai on nn kinh t ang trn
pht trin cng vi s cnhtranh gay gt ca th trng, cng ty
khng ngng u t m rng hotng sn xut kinh doanh,
trang b my mc thit b mi, thay i quy trnhcng ngh hin
i... Hin nay cng ty u t m rng ch yu hai lnh vcdt v
may mc.

24. 24 1. c im ngnh dt p ng nhu cu ca

khch hng, ngnh dt c nhng bc thay ing k, sn phm
ngnh dt rt a dng v phong ph: cc loi khn mt,khn tay,
khn tri ging, o chong tm... sn lng sn xut ngy
cngtng ln, cht lng sn phm ngy cng cao, th trng tiu

th khng ngngc m rng sang cc nc nh: Thi Lan,

Nht... sn phm a dng v musc v u c sn xut chung
bng loi nguyn liu vt liu chnh l cotton100% vi nhiu kch
c v kiu dng khc nhau. 1.1. Nguyn liu vt liu ngnh dt
Nguyn liu vt liu dng cho sn xut khn bng bao gm: si
(chyu l si cotton Nm34). Ngun cung cp si cho cng ty hin
nay l: - Cng ty dt Ho Th. - Cng ty Dt Hu. Ngoi ra cng ty
cn nhp si t cc nc: n , Pakistan... 1.2. Sn phm Sn
phm ngnh dt ca cng ty bao gm nhiu loi khc nhau:
khnmt, khn tm, o chong tm... vi kch c, kiu dng, mu
sc khc nhau.Mc d c nhiu chng loi nhng sn phm khn
bng ch yu ca cng tyc th quy v hai dng chung l khn
jaquad v khn trn. MT S SN PHM KHN CH YU CA
CNG TY STT Loi khn Quy cch Trng lng 1 Khn mt
28x40 450gr/t 2 Khn mt 28x41 380gr/t 3 Khn tay 33x33
600gr/t 4 Khn tm 35x70 100gr/t 5 Khn tm 60x120 6 Ao
chong tm S,M,XL 2. c im ngnh may mc n nm 1992,
ngnh may mc mi chnh thc i vo hot ng kinhdoanh
Cng ty dt may 29/3, ch yu di hnh thc nhn gia cng cc
mthng xut khu cho cc n v trong v ngoi nc. S ra i
ca ngnh maymc em li nhiu li ch cho cng ty, em li
doanh thu ng k cho cngty v trang tri c s thiu ht
v ti chnh. Tuy mi i vo hot ngvi nm nhng ngnh
em li nhiu hiu qu tt, cht lng sn phmngy cng cao vi
h thng thit b tin tin. Mt khc ton b nguyn vtliu u do
nc ngoi cung cp nn vn cht lng v cung ng
nguynvt liu u c m bo. Trong nm 2000, cng ty sn
xut xut khu gn4 triu sn phm xm nhp vo nhiu th
trng, Nht, i Loan, c, v trongtng lai s m rng sang
nhiu th trng nc ngoi khc. 2.1. Nguyn liu vt liu

25. 25 Nguyn liu vt liu chnh l vi c sn xut ti

nc ngoi vi chtlng cao. 2.2. Sn phm: Sn phm may

cng ty gm o jacket, o s mi vqun...III. T CHC B MY

QUN L TI CNG TY DT MAY 29/3 1. T chc sn xut 1.1.
B phn sn xut chnh Phn xng dt: l ni trc tip ch bin
nguyn liu vt liu chnh lsi mc bng cch kt hp si ngang
si dc to ra sn phm hon chnh. Phn xng may: khi
nhn nguyn liu vt liu t khch hng s tinhnh gia cng to
ra thnh phm theo ng quy nh trong n t hng thchin
may tng cng on. Phn xng ty nhum: thc hin ty
nhum si theo tng mu hngkhc nhau. Phn xng ct. Phn
xng hon thnh: hon thnh sn phm, tin hnh ng gi
vnhp kho. 1.2. B phn phc v sn xut Gm cc t c in, t
l hi, l mc, t c kh... phc v cho qu trnhsn xut c lin
tc, c nhim v cung cp hi in, ng c my n ...trong tng
ca sn xut. 1.3. B phn sn xut ph: C nhim v x l ph
phm ph liu.

26. 26 S T CHC SN XUT TI CNG TY

CNG TY B PHN B PHN PHC B PHN SN XUT
CHNH V SN XUT SN XUT PH PHN XNG PHN
XNG MAY DTPX PX PX PX PX PX Nh T T T i Xct
may Ty dt l kho xe c mc l Hon nhum Hon in hi ph
tt thn liu h

27. 27Ghi ch: S B MY T CHC QUN L TI

CNG TY Quan h rtc tuyn Quan h chc nng Gim c cng
ty Ph gim c 1 Ph gim c 2 Phng t Phng k Phng kinh Phng
k Phng xy chc hnh ton doanh XNK thut sn dng c chnh
thng k xut bn Gim c x nghip may XK Gim c x nghip
dt Ban Ban k X. X. X. cng X. c X. ty X. thu t X.ct May1 May2
hon ngh in nhum X. hon v tt v dt tt KCS KCS

28. 28 2. T chc b my qun l cng ty Hin nay cng

ty p dng m hnh t chc qun l theo kiu trc tuynchc
nng. Gim c ton quyn quyt nh mi vic lin quan n hot

ngsn xut kinh doanh, vi s gip ca ban tham mu gm

hai ph gimc, trng phng v ph phng... trin khai th c
hin k hoch theo phm viquyn hn ca mnh. Nhng quyt
nh qun l do cc phng ban chc nng xut s c gim
c cng ty cn nhc tin hnh ra quyt nh truynt t trn
xung di theo tuyn quy nh. * Nhim v v chc nng ca
cc b phn trong c cu t chc: + Ban gim c gm: Gim
c: C trch nhim qun l v iu hnh m,i hot ng snxut
kinh doanh ca cng ty. Ph gim c 1: Kim gim c x nghip
dt, qun l v iu hnhcng vic sn xut x nghip dt. Ph
gim c 2: Kim gim c x nghip may xut khu, qun l
viu hnh cng vic sn xut x nghip may. Phng t chc
hnh chnh: Qun l nhn s, nghin cu xut vigim c, b
tr sp xp lao ng ph hp yu cu sn xut. Phng ti chnh k
ton: T chc hch ton k ton, theo di thu chi,qun l ti sn
ca cng ty. Phng kinh doanh: Theo di, gim st tnh hnh thc
hin k hoch snxut kinh doanh, tham mu cho gim c v gi
c vt t, hng ho sn phmmi. Phng k thut cng ngh :
Chu trch nhim v cng tc vn hnh thitb, thit l mu theo
ng n t hng v xut vic b sung hay thanh lthit b c
lc hu. Phng XDCB v qun l cng trnh: Qun l cc cng
trnh xydng, nhng cng trnh mi v thc hin cng vic
sa cha nh. Ban qun tr i sng: Chm lo i sng, thc hin
qun l vic n tracho cng nhn, nh tr y t...

29. 29IV. C IM T CHC HCH TON K TON

TI CNG TYDT MAY 29/3 1. T chc b my k ton B phn
k ton ti cng ty hin c p dng theo m hnh k tontp
trung, mi cng tc k ton u c tp trung ti phng k ton.
Cc bphn nh: kho, cc phn xng c nhim v ghi chp tng
hp s liu... rinh k chuyn s liu ln phng k ton. S
B MY K TON S b my k ton K ton tr- ng Ph k ton trng (K ton tng hp, k ton gi thnh) K K K K K K K Thton ton ton

ton ton ton ton qu tin vt vt tiu TG cng TSCX Ch thch: th

NH nmt t- t- DCB dt Quanmay h trc tuyn 2. Chc nng,
nhim v ca tng thnh vin trong phng k ton Quan h ch c
nng .B my k ton ca Cng ty dt may 29-3 c xy dng theo m
hnh k tontp trung, mi cng tc k ton ca cng ty u c thc hin
tp trung ti phng kton. cc b phn khc nh phng kinh doanh,
kho, phn xng nh k tp hps liu chuyn ln cho phng k ton
phng k ton tin hnh ghi s cc nghip vkinh t pht sinh. K ton
trng: ph trch cng tc k ton, chu trch nhim phm nhchnh xc,
trung thc tnh hnh ti chnh ti cng ty, tham mu cho gim cv k
hoch ti chnh phc v cho vic ra cc quyt nh. Ph k ton tr ng: h
tr k ton trng trong vic thc hin nhim v ca mnh; h-ng d n, h tr cho
cc k ton vin thc hin cc nghip v; tp hp s liu tnh gi thnhph m,
xc nh kt qu kinh doanh; lp cc bo co k ton cn thit.

30. 30 K ton tin mt: theo di tnh hnh ton b cc nghip

v lin quan nvic thanh ton cng nh cc khon cng n bng tin m t
ti cng ty. K ton vt t dt: theo di tnh hnh nh p-xut-t n cc
nguyn vt liuphc v cho b phn dt v ton b cng c dng c s dng
trong nh my v cung cps liu cho k ton tng hp tnh gi
thnh. ng thi k ton vt t cn theo diphn cng n vi cc nh cung
ng nguyn vt liu dt. K ton vt t may: theo di tnh hnh nh p-xuttn cc nguyn vt liuphc v cho b phn may, ng thi theo di vic
thanh ton cng n cho cc nhcung ng nguyn vt liu may. K ton
tiu th: theo di thnh phm v tnh hnh tiu th thnh ph m cng
ty. K ton TGNH: theo di tnh hnh thanh ton cng nh cc khon
cng nlin quan n TGNH, theo di s d tin gi ca cng ty cc ngn
hng khcnhau. K ton cng n: theo di tinh hnh cng n, cc
khon phi thu khchhng, n c trong vic thu cc khon n. K
ton TSC v u t XDCB: c nhim v theo di s bin ng
TSC,tnh khu hao TSC, theo di tnh hnh u t XDCB v cc
ngun vnXDCB. 3. Hnh thc s k ton Hin nay cng ty ang
p dng hnh thc nht k chng t ci bin, ccs k ton c

p dng ch yu l: s ci, s k ton, nht k chng t vcc

bo co ti chnh.

31. 31 S HNH THC K TON TI CNG TY DT

MAY 29/3 Chng t gc v cc bng phn b S qu Bng k S
th k Nht k ton chi chng t tit S ci Bng tng hp chi tit
Bo co k ton Ghi ch: * Trnh t ghi chp: Hng ngy cn c
vo cc nghip v pht sinh trn Ghi hng ngychng t gc, k
ton ghi vo nht k chng t theo bn c ca ti khon kt Ghi
cui quhp phn tch i ng N vi cc ti khon c lin quan.
i vi cc itng cn theo di chi tit, cn c vo chng t
gc ghi vo cc s chi tit.B. THC TRNG V CNG TC
LP D TON V BO CO KIMSOT CHI PH TI CNG TY
DT MAY 29/3 Chuyn sang c ch th trng cc Cng ty dt
may ni chung vcng ty Dt may 29/3 ni ring phi i u
vi s cnh tranh gay gt v thtrng nguyn liu v th trng
tiu th sn phm. tn ti c i hicng ty phi n lc trong
cng tc kim sot c chi ph m bo c linhun, ng
thi phi nhanh chng a ra cc quyt nh v gi bn snphm
gip cho vic m phn k kt hp ng. p ng c nhu
cu thng tin v chi ph cho cc nh qun trtrong Cng ty Dt may
29/3 cng tc lp d ton chi ph v bo co kim sotchi ph
c hnh thnh mt cch t pht, xut pht t nhu cu thc tin
snxut kinh doanh. Hin nay cng tc lp d ton chi ph v bo
co kim sot chi ph tiCng ty Dt may 29/3 c nhng im
chung nh sau:

32. 32 - Cng ty bc u ng dng k ton qun tr

chi ph trong cng tclp d ton chi ph nhng cha c mt b
phn chuyn trch thc hin. - Ni dung cc cng vic thuc k
ton qun tr chi ph c thc hinan xen ti cc b phn:
phng k hoch, phng kinh doanh v b phn thngk phn
xng. Ni dung ca cng tc lp d ton chi ph v thc hin
kim sot chiph thng qua cc bo co b phn bao gm: - Cng

t chc lp k hoch gi thnh n v sn phm do hai nhmsn

phm chnh l khn bng (dt) v quu u tiu chun (may) cung
cpthng tin cho b phn kinh doanh k kt cc hp ng cung
cp sn phm,ng thi lm cn c kim sot vic thc hin
nh mc chi ph. - Thc hin vic kim sot chi ph trong sn xut
thng qua vic lp vphn tch bo co b phn nh: bo co v
nguyn liu, bo co v chi phnhn cng, bo co v chi ph sn
xut chung , bo co kt qu kinh doanh bphn. 1. Cng tc lp
k hoch gi thnh Hin nay ti Cng ty Dt may 29/3 cng tc lp
k hoch gi thnh lmt trong nhng ni dung c bn nht ca
cng tc k ton qun tr chi ph,thng tin v gi thnh k hoch l
cn c phng kinh doanh xc nh gibn trong cc hp ng
sn xut sn phm hay gia cng cho khch hng. Cng tc lp k
hoch gi thnh c tin hnh vo u mi nm vc xy
dng cho c nm do b phn k ton thc hin kt hp vi
phngkinh doanh v phng k hoch. Cng ty tin hnh lp k
hoch gi thnh cho 2 mt hng kinh doanh l khn bng i
din cho sn phm dt, qun u tiu chun i din cho snphm
may. i vi mt hng khn bng gi thnh k hoch c lp
tnh trn1 kg khn bng, cn i vi sn phm may th gi thnh
c lp tnh cho 1chic qun u tiu chun, iu ny c ngha l
cc sn phm may mc khc sc quy i ra qun u tiu
chun theo mt t l nht nh. V d: 3.500.000 sn phm qun
u tng ng vi 7.000.000 snphm s mi. Sau y l bng
d ton gi thnh sn phm dt v may mc nm 2005 Khn bng
Sn phm may TT Khon mc (USD/kg) (USD/qun u ) 1
Nguyn liu chnh 2,23 4,450 2 Vt liu ph 0,38 0,090 3 Nhin
liu, nng lng nc 0,32 0,145 4 Ph tng thay th + CCL
0,05 0,050 5 Lng + BHXH 0,87 0,600 6 Khu hao TSC 0,46
0,127

33. 33 7 Chi ph QLPX + QL cng ty 0,06 0,095 8 Bao gi

vn chuyn 0,09 0,050 9 Li vay 0,31 0,384 Gi thnh ton b

4,77 5,991 Cch xy dng c thc hin nh sau: - Chi ph

nguyn liu chnh c xc nh cn c trn gi mua v nhmc
tiu hao khi sn xut ra 1 n v thnh phm (kg khn bng hoc
qunu). Gi mua nguyn liu th do b phn kinh doanh kho st
trn th trng.Tnh hnh th trng nguyn liu lun thay i v
vy i hi b phn kinhdoanh phi d bo c mc bin ng
ny trnh c nhng ri ro (bpht vi phm hp ng, l...).
nh mc tiu hao da trn nh mc tiu haotrung bnh theo ti
liu thng k ca k trc. - Vt liu ph, nhin liu, nng lng,
nc cn c vo nh mc tiuhao tnh cho tng loi sn phm
hoc yu cu t hng ca khch hng. - Ph tng thay th +
cng c dng c: c xc inh nh mc chi phd ton cho c
nm (da vo nm trc v d kin s bin ng tng haygim
chi ph ca nm k hoch) ri sau tin hnh phn b cho 1 n
v snphm theo sn lng d kin sn xut sn phm ca nm
k hoch. - Lng v BHXH: cn c vo n gi lng k hoch
do b phn tchc xy dng trc k k hoch. - Khu hao
TSC: xc nh mc khu hao d kin theo ch quynh ri
sau tin hnh phn b cho n v sn phm theo sn lng d
kinca nm k hoch. - Chi ph QLDN v chi ph qun l phn
xng: c xc nh nhmc chi ph d ton cho c nm sau
tin hnh phn b cho 1 n v snphm. - Bao gi vn
chuyn: da trn nh mc s dng. - Li vay: da vo nm tr c
v d kin bin ng tng, gim ca nmk hoch ri sau tin
hnh phn b cho 1 n v sn phm theo sn lngd kin. Nh
gi thnh k hoch s l cn c xc nh gi bn theo hp
ng.ng thi vi cng tc lp d ton chi ph gip cho vic nh
gi, k kt hpng th cc d ton chi ph cng l cn c kim
sot cc chi ph thc tpht sinh ti cc b phn sn xut thng
qua cc bo co chi ph. Tuy nhin bn cnh cng tc lp k
hoch gi thnh ti cng ty cngbc l mt s hn ch sau: +
Phng php lp k hoch gi thnh l phng php tnh gi ton

bv vy trong trng hp sn lng thc t thay i th chi ph

n v d kins khng chnh xc na.

34. 34 + Thc cht k hoch ca cng ty l k hoch tnh

- thiu tnh linh hottrong vic ng ph vi cc tnh hung c th
xy ra trong nm k hoch. 2. Thc hin kim sot chi ph thng
qua vic lp bo co b phnti Cng ty Phn ln cc mt hng
m cng ty Dt may 29/3 sn xut l nhng mthng c
khch hng t hng, gi bn c xc nh. V vy binphp
tt nht gia tng li nhun cho cng ty l phi kim sot c
chi phpht sinh. chi ph pht sinh ti cng ty ch yu l chi ph s n
xut. Trong chi ph nguyn vt liu chim t trng trn 60% gi
thnh sn phm, cn li lchi ph ch bin quy trnh kim sot hin
ti ca Cng ty Dt may 29/3 tptrung vo cc mt kim sot cc
chi ph nguyn liu pht sinh trong khu thumua, ch bin v cc
chi ph pht sinh trong qu trnh ch bin nh tin lngcng
nhn, cc chi ph v vt t da trn c s xem xt nh mc tiu
haothc t so vi nh mc trung bnh, nng sut lao ng ca t
sn xut, tnhhnh s dng cc loi vt t tit kim hay lng ph.
Ti cng ty cc bo co t phn xng sn xut c lp nh
kchuyn v phng kinh doanh gip cho vic theo di tnh hnh
thc hin nhmc chi ph, trng hp pht sinh vt mc cho
php th phng kinh doanhphi tm hiu nguyn nhn v k p th i
c bin php iu chnh. Cc bo coc lp ti cc phn xng
sn xut bao gm: - Cc bo co v tnh hnh s dng nguyn
liu. - Bo co v lao ng. - Bo co v vt t. - Bo co kt qu
kinh doanh b phn. 2.1. Cc bo co v nguyn liu cung cp
thng tin phc v cho yu cu kim sot chi ph nguynliu v
nh gi trch nhim ca cc b phn lin quan, Cng ty Dt may
29/3lp cc bo co v tnh hnh s dng nguyn liu theo s
sau: QUY TRNH KIM SOT CHI PH NGUYN LIU TrchTT
Loi bo co Trnh t lp nhim1 Bng k nguyn liu Ngi bn
v t tip nhn (lp T mua v t mua vo phiu tip nhn), b

phn d tip nhn kin lp bng k nguyn vt liu2 Bng k nh

mc bn B phn ch bin lp bng k T sn xut thnh phm
tnh hnh thc hin nh mc chi ph vt liu3 Bo co kt qu sn
Bng k nh mc bn thnh T sn xut xut phm -> lp bo
co KQSX ->

35. 35 phiu nhp kho C th ni dung ca cc bn bo

co nh sau: - Bng k nguyn liu mua vo: xc nh s nguyn
liu mua vo sdng cung cp thng tin chi ph nguyn vt liu v
l cn c nh gi trchnhim ca t mua v t tip nhn sau
khi i chiu vi bng k nh mc bnthnh phm .

36. 36 BNG K NGUYN LIU KHN BNG Ngi bn

Nguyn liu mua vo Tng gi H tn a ch Tn mt hng S
lng n gi thanh ton Dt may HT Si cotton 20/1 42595.00
27127.22 1155483735 Dt may HT Si cotton 20/2 8946.90
30873.32 276220490 Dt may HT Si cotton 23/2 3065.20
36600.00 112186320 CKHT Si cotton 26/2 26410.30 36359.50
960265317 AD Si cotton 32/2 26410.30 30359.50 960265317 HT
Si Ne 20/1 34473.60 27776.32 95749800 Si Peco 53.00 35000
1855000 Tng cng 141964.3 4423859979 S nguyn liu trn
c a vo sn xut, nh mc ch bin c theo di trn
bng k nh mc bn thnh phm nh sau: BNG K NH
MC BN THNH PHM DT Cng on: Dt nh mc Nng
sut Cht lng Tn khn tiu hao si (kh/ca/my) (%A)Dt 1.
K28x28/2 (TT) 1,23 200 94ATM 2. J38,5x74,5/18/19, 1,19
J38,5x74,6/16 30 88 3. K65 x130/13 1,04 19 78 4. K70x145/1;
K70x150/1 1,09 18m/ca/my 81 5. AC/16(TT) 1,08Dt ki m
K89x152,5/4/5/6 (iu chnh ) 1,11 25 73,3 Chi ph nguyn vt li u
tng thng do: cc nguyn nhn gi mua nguyn liu cao hoc
nh mc ch bin tng. Gi c nguyn vt liu ph thuc rt ln
vo th trng, ngoi tm kim sot ca cng ty. Song gi ca
nguyn vt liu tng nu b phn thu mua nh gi nguyn liu
xu thnh nguyn liu tt. Mt khc qua bng k nh mc bn

thnh phm gip cho b phn kinh doanh kim sot c tnh
hnh thc hin nh mc tiu hao v nguyn liu. T bng k nh
mc bn thnh phm thng k phn xng s ln bo co kt qu
sn xut nh sau: BO CO KT QU SN XUT Phn xng
dt Loi nguyn liu: Si Cotton 32/2 S lng: 25017. Thnh tin
: 909605611,5. Ngy nhp nguyn liu: 3/7 ngy sn xut 5/7
Thnh phm: khn

37. 37 Quy cch Trng lng S TT Tn mt hng Ghi

ch (m/chic) (gr/ch) lng 1 KD28x40 28x40 25,0 50.000 3
mu 2 KM28x41/6 28x41 29,0 100.000 Dt mc 3 KM28/41/2
28/41 48,0 150.000 5 mu 4 KT34x75/1 34x75 90,0 50.000
5 mu 5 KT40x80 40x80 78,0 50.000 Dt mc 6 KT45x100 45x100
120,0 3.000 Dt mc 7 KT60x120/8 60x120 250,0 1.000 Hng +
cam 8 KT65/120/4 65/120 250,0 30.000 Dt mc Kim sot chi ph
nguyn liu mua vo qua bng k nguyn liu muavo vi bng
k nh mc chi ph gip cho vic kim sot c s lngv
cht lng ca vt liu mua vo, l cn c quy trch nhim cho
tng bphn hot ng lin quan. y l khu rt quan tr ng v
rt kh qun l, xy ra vn tiu cc. 2.2. Cc bo co v lao
ng Trong iu kin hin nay ti Cng ty Dt may 29/3 u s
dng laong th cng trong ton b cc giai on ca quy trnh
sn xut (sn phmmay mc) V vy ngoi chi ph nguyn li u
chim t trng ln trong gi thnh thchi ph v lao ng cng l
mt trong nhng chi ph c bn. Kim sot chi ph lao ng chnh
l kim sot n gi lng, thi gianlm vic ca ngi lao ng
qua bng chm cng, kim sot nng sut laong thng qua bo
co thc hin cc b phn. Quy trnh kim sot chi ph lao ng
nh sau:

38. 38 QUY TRNH KIM SOT CHI PH LAO NGTT

Loi bo co B phn lp Ni dung kim sot1 Bng nh mc
n gi B phn t chc hnh Kim sot chi ph tin lng chnh
lng tng b phn2 Bo co kt qu thc T hoc b phn

theo Kim sot nng sut lao hin ca cc b phn tng hot
ng ng ca tng b phn cung cp3 Bng theo di lao ng
Thng k ca t b Kim sot thi gian lao phn ng v nng
sut ca tng nhn vin theo tng ngy4 Bng chm cng Thng
k t hoc b Kim sot tin cng, ngy phn cng lao ng trong
thng5 Bng thanh ton lng Thng k t hoc b Kim sot tin
cng, ngy chi tit phn c cng lao ng trong thng C th
ni dung cc bo co v lao ng ca Cng ty Dt may 29/3 nh
sau: BNG NH MC N GI LNG CNG ON
HON THNH DT n gi May ngTT Loi khn Kim Xp
thng Rd Md Rn Mn Tng ho gi XK/ND1 K28x2//2(TT) 4 5 4,5
34 47,5 13 - 16192 J38,5x74,5/18/19 5 12 7 37 61 20,5 485
2200,16193 K65x130/13 12,5 25,5 14 62 114 30,5 - 17004
K70x145/1 17 30 20 80 147 30,5 - 17005 K70x150/1 17 30 20 80
147 30,5 - 17006 K89x152,5/6 22 75 30 168 295 87 548
1700,1700 n gi lng do b phn t chc hnh chnh xy
dng: n gi lngcao hay thp s nh hng n chi ph tin
lng. n gi lng tnh chongi lao ng trn c s nng
sut t v ngy cng lao ng tng ngi, vvy bo co kt qu
sn xut ca tng t v bng theo di thi gian lao ngl cn c
kim sot nng sut v cht lng cng vic ca tng b
phnsn xut v tng ngi lao ng. C th bo co kt qu sn
xut ca cc tnh sau: BNG BO CO SN XUT CA T
MAY 1 TT Loi khn

39. 39 KCS chuyn Sn lng Tn khn Ghi ch ln hon

thnh 1 28*41/2 248557 249029 2 28*41/6 54416 58478 3 25/10
79002 79002 4 40.5*6/4 79002 17766 5 30/12 17766 26112 6
35*70 26112 1400 7 30/17 1400 5280 8 34*75/3 3920 3130 9 75/1
112914 121724 ... ... ... ... Bo co sn xut ca t s l c n c
tnh lng cho cc t (da vosn lng sn xut v n gi
lng tng cng on sn xut ca t mnhim) T bo co sn
xut cc t tnh ra tin lng cho tng ngi cngnhn ti

Cng ty Dt may 29/3 s dng cc bng chm cng v bng theo

dilao ng ri cn c vo bng chm cng v bng theo di lao
ng lpbng thanh ton lng chi tit. Cc bng c theo
di ring cho tng b phn nh sau:

40. 41 BNG THEO DI LAO NG B phn May 1

Thng 3/2005 Loi khn 28*41/2 28*41/6 40.5*6/4 30/12 35*70
Tn nhn ... Tng SL TT G SL TT G SL TT G SL TT G SL
TT cng GHu 6,5 154 1003 7 719 5036 25 47 1161 5 518 2588
45 4 220 ... 700.30Lc ... 4 6 ... 182 1280 ... 43 1062 ... 511
2552 ... 3 155 ... 0Thu Thu ... 116 7552 ... 717 5016 ... 54 1398 ...
93 468 ... 3 150 ... 605.40Thanh ... 1 2078 ... 636 4448 ... 42
1035 ... 1140 5700 ... 6 265 ... 0Thu ... 319 7 ... 215 1508 ... 49
1215 ... 180 904 ... ... - ... 846.20Thu ... 8 1567 ... 1765 1236 ... 67
1668 ... 696 3480 ... ... 50 ... 0Thng B ... 241 4 ... 333 0 ... 55
1359 ... 320 1604 ... ... 10 ... 714.40Kim Thu ... 1 3167 ... ...
2328 ... ... ... ... ... ... ... ... ... ... 0... 487 2 ... 504.40 2 1433 0 220 4
702.40 5 2784 0 429 00 510.60 0 ... 0 ...

41. 42 Cng ty dt may 29/3 BNG CHM CNG n v:

X nghip dt Thng 7/2004 B phn: May Ngy trong thng Quy
ra cng Ngh Cng K 70% GhiTT H v tn M Thm F,R BHXH
K0 l 1 2 3 ... 30 31 thi sn ln R0 ch gi L,H C, do gian
phm gA B C 1 2 3 ... 30 31 32 33 34 35 36 37 38 391 Ph m Th A
8 8 4 ... 8 8 25,52 Bi Vn B 8 F ... 8 23 1 2

42. 43 BNG THANH TON LNG CHI TIT Thng

3/2005 Lng c Lng Ngy cng trong thng Lng chi tit
Lng Lng khc Khu tr bn ngy C C Tng M ng Lng
Tn Cn GT L Lng Lng Ng Lng Ph thu BH H v tn
N Ln . Xp ty ngoi Tng BH g GhiT H ng Th R NR SP
ph y php Kh nh YT Kh V g c F P C lo Tr SP l XH kh c
ch s c c t L S o cn c c p 1 c bn i ng 5% u lnh b n
g p % Cn C Ti C Ng Ti tr HV Tin Tin g ng n ng y n1

ng Th T03 2.54 7366 2833 3414 0, A 32 10926 32 1092 1.5

425 11351 3680 740 4420 10909 Tuyt 6 00 1 4 5 00 600 00 00 0
0 0 002 L Th Hng H02 2.01 5829 2241 2 0 7 00 9 73 Hu nh T.
Thu H24 1.58 4582 1762 2642 0, A 26.5 7003 26.5 7003 1.5 264
72670 2290 460 2750 69920 Hu 7 00 3 6 5 00 00 00 0 0 0 0 0

43. 44 Vic kim sot chi ph lao ng y khng c

ngha l ct gim chiph m c th gia tng cc chi ph trn c s
em li hiu qu, th hin victng nng sut lao ng dn n
gim chi ph tnh trn n v sn phm. 2.3. Bo co v v t t Bo
co vt t nhm theo di lng vt t c xut dng a vo
snxut cung cp thng tin v chi ph vt t, qua nh gi tnh
hnh s dngvt t ti phn xng so vi nh mc l tit kim
hay lng ph nhm xc nhtrch nhim vt cht cho b phn s
dng. qun l v kim sot i vi cc loi vt t khi xut dng
trnh mtmt h hng... cc phn xng khi nhn vt t v phc
v sn xut, nginhn phi k vo phiu xut vt t v vit phiu
vt t s dng cho sn xuthay cc phng ban lin quan trn
phiu phi c xc nhn ca th kho, qunc phn xng, gip
cho vic quy trch nhim v sau: phiu theo di vt ts dng cho
sn xut theo mu sau: PHIU THEO DI VT T T ngy 5 n
ngy 7 thng 6 nm 2004 S nh Tha TT Tn vt t VT Ghi
ch lng mc (thiu) 1 Dao ct Ci 15 15 2 Bng keo Cun 35
32 +3 3 Ko Inox Ci 17 17 4 Ch Cun 50 45 +5 5 Thng carton
30x10 Ci 20 20 6 Gng tay Ci 15 15 7 Nt Chic 120 110 +5 C t
i chiu tha thiu so vi nh mc c s dng theo di
vtt lng ph hay tit kim, gip cho vic xc nh nguyn nhn,
trch nhimca b phn phc v cho kim sot v qun l vt t
tng b phn s dngc th. 2.4. Bo co kt qu kinh doanh b
phn theo sn phm nh k hng thng cc bo co kt qu tnh
theo sn phm nh khng thng nhm cung cp thng tin lm c
s ra quyt nh iu chnh cchot ng kinh doanh ca cng ty
trong tnh hung li nhun kinh doanh cacng ty c chiu h ng

bt li. Doanh thu theo sn phm c b phn k ton tiu th

ca n v theodi c th ti cng ty Dt may 29/3 cch tnh kt
qu kinh doanh nh sau: KQ = DT - CF DT: Doanh thu c tnh
tnh theo gi bn (FOB) CF: Tng chi ph bao gm chi ph nguyn
liu v cc chi ph ch bin.

44. 45 Doanh thu cn c vo lng sn phm sn xut

hon thnh ccung cp bi cc bo co ca x nghip dt v x
nghip may v gi bn theohp ng. Chi ph nguyn li u c
tng hp cc bng k nguyn liu do thngk nguyn liu bo
co. Cc chi ph gia cng c bo co tng hp ph (Bng 1.1)
hng thngdo k ton tng hp cung cp ri sau phn b cho
tng loi theo tiu thcsn lng sn xut. BNG TNG HP
CHI PH Thng 1/2004 (VT: 1.000)STT Din gii S tin A Tng
chi ph (I+II+III+IV) 1491053,77 I Lng, BHXH,BHYT,KPC
517037,15 1 Lng 434485 2 BHXH,BHYT,KPC 82552,15 II Chi
ph sn xut chung 685407,82 1 Khu hao c bn 299450 2 in
161924,48 3 Nc 48210,32 4 Sa cha bo dng 3118,8 5
Cng c dng c 37685,5 6 Vt t sn xut 50445 7 Thu ngoi
gia cng 8530,37 8 Ca 3 + c hi 37685,5 9 Chi ph khc
38357,85III Chi ph tiu th 47775,67 1 Vn chuyn, bc vc
23168,39 2 Vt liu, bao b 15569,54 3 Ph kim ho 3209,2 4 Chi
ph khc 5828,54IV Chi ph qun l 240833,13 1 V t liu qun l
3549,8 2 in thoi, fax, internet 13430,05 3 D phng 15600 4
Ph tip tn, khnh tit... 24558,44 5 Cng tc ph 5889,56 6
dng vn phng 7082 7 Li vay ngn hng 82119 8 Ph chuy n
tin 4435,25

45. 46 9 Chi ph khc 81169,03 Nh vy, ti Cng ty Dt

may 29/3 lp bo co kt qu kinh doanh nhsau:

46. 47 BO CO KT QU KINH DOANH T ngy 1 n

ngy 31/01/2004 Lng Lng Gi tr n gi Gi Doanh Ph gia
Li (l) Tphm Quy VNTT Mt hng nguyn nguyn trung bn thu

cng ng (kg hoc ng liu (kg) liu (USD) bnh (USD) (USD)
(USD) (USD) chic)1 Khn bng 80587,14 185350,4 36359,50
65518 4,95 324314,1 211225,5 113088,6 17868003002 SP May
mc 21725 73425 53400 16500 6,64 109560 25575 10560
166848000 theo gi FOB3 SP May mc 275000 467500 423500
44000 695200000 theo gi gia cng Tng cng 258775,4
901374,1 660300,5 167648,6 2648848300 T bng trn c th
nh gi c kt qu kinh doanh tng mt hng, gip doanh
nghip xc nh c nguyn nhn cahin tng li nhun gim
st hoc thua l c bin php iu chnh v kim sot chi ph i
vi nhng mt hng b thua l hockhng c li nhun.

47. 48Chng III: HON THIN NI DUNG CNG TC

LP D TON V BO CO CHI PH TI CNG TY DT MAY
29/3I. NHNG U IM V TN TI TRONG KTQT CHI PH TI
CNGTY DT MAY 29/3 1. u im Cng ty bc u trin khai
cng tc k ton qun tr chi ph vi hai chcnng chnh l lp d
ton v kim sot chi ph thng qua lp cc bo co bphn. N i
dung cng tc k ton qun tr chi ph ti cng ty thng qua l p
dton, lp cc bo co b phn phn no p ng c nhu
cu ca nh quntr trong vic kim sot, xem xt nh gi chi ph
v xc nh trch nhim cacc b phn c lin quan. c bit
thng qua cng tc lp d ton gi thnh gip cho nh qun tr
nhanh chng a ra cc quyt nh v gi bn sn phmgip cho
vic m phn k kt hp ng, cng l cn c kim sot cc
chiph thc t pht sinh ti b phn sn xut. Bo co b ph n ti
Cng ty Dt may 29/3 phn no p ng c yucu kim
sot chi ph v nh mc nguyn liu, cung cp thng tin cho vi c
tnhlng cho ngi lao ng. Tuy nhin vic hnh thnh cn
mang tnh t pht vbt ngun t nhu cu thc tin trn c s k
tha cc phng php lp k hochca nn kinh t k hoch ho
tp trung dn n vic ng dng k ton qun trchi ph trong cng
tc lp d ton v lp bo co kim sot b phn khng

khinhng hn ch nht nh trong iu kin cng ty thc hin cc

hot ng kinhdoanh trong nn kinh t th trng c cnh tranh. 2.
Nhc im * D ton chi ph: Phng php lp k hoch gi
thnh ti cng ty sdng l phng php tnh gi ton b chi ph
n v sn phm d kin bao gmton b cc chi ph nguyn liu,
nhn cng v cc chi ph sn xut chung khcc phn b theo
mc sn lng d kin sn xut c nm. Tuy nhin trongtrng
hp sn lng thc t thay i khi cc nh ph sn xut chung
tnhcho n v sn phm s thay i khi chi ph n v d kin
s khng chnhxc, iu ny nh hng n cc quyt nh v gi
bn sn phm khng st vichi ph thc t v thiu tnh cnh
tranh. Thc cht k hoch gi thnh ti cng ty l k hoch tnh
trong khi dtmay l mt ngnh cnh tranh c v th trng nguyn
liu v th trng snphm, gi nguyn liu bin ng ln xung
tht thng do tnh ma v v iukin thi tit kh hu. ng thi
do cnh tranh nn sn lng sn xut trong nmcng c s thay
i. Tt c nhng nhn t ny lm k hoch gi thnh tnh voth i
im y k l khng ph hp bi v n thiu tnh ch ng linh
hot trongvic ng ph vi cc tnh hung c th xy ra trong nm
kinh doanh. * Cc bo co kim sot chi ph b phn: Cc bo co
b phn hin ti ca cng ty cha thc hin vic kim sotmt
cch ton din, mt khc cng ty cng cha tin hnh lp bng k
phn tchchi ph c th nh gi chi ph pht sinh theo t ng
nhn t nh hng mt

48. 49cch chnh xc hn t ch ra nguyn nhn dn

n chi ph tng hay gimphc v yu cu kim sot ca cp qun
tr. Cn i vi bo co kt qu kinh doanh b phn cung cp
thng tin v lil ca tng mt hng kinh doanh cha m bo
tnh chnh xc do s san bngcc chi ph sn xut chung khi chn
tiu thc phn b ng nht cho tt c ccchi ph sn xut chung
bt bin v kh bin. Mt khc bo co cng cha m rac
nhng tnh hung, nu vi mc chi ph hin hnh, th vic thay i

c cusn xut sn phm do cng ty nhn thm nhng hp ng,

gia cng thm hay ctgim vic sn xut nhng mt hng c mc
l cao th hiu qu kinh doanh sthay i nh th no, liu c
mang li thm cho cng ty nhng li ch t chnhnhng quyt nh
khng. Ni cch khc bo co hiu qu kinh doanh cacng ty
hin nay cha p ng c yu cu d bo ca cc nh qun
tr. Xut pht t nhng l do trn t ra yu cu hon thin cng
tc k tonqun tr chi ph ti Cng ty Dt may 29/3 l mt vic lm
cn thit v c nghathc tin.II. GII PHP HON THIN
CNG TC LP D TON CHI PH VBO CO KIM SOT
CHI PH B PHN TI CNG TY DT MAY 29/ Da trn c s
phn tch thc trng cng tc lp d ton chi ph v boco b
phn ti Cng ty dt may 29/3, em xin xut mt s gii php
honthin nh sau: - Hon thin cng tc lp d ton chi ph. Hon thin cng tc lp bo co b phn phc v yu cu qun tr .
1. Hon thin cng tc lp d ton chi ph Nh phn tch
phn thc trng mt hn ch c bn ca cc d tonchi ph ti
Cng ty Dt may 29/3 l n cha m bo tnh linh hot, ch
ngcho cc nh qun tr trong vic ra cc quyt nh nhng
tnh hung v quy mhot ng khc nhau. p ng yu cu
lp d ton linh hot trong nhngiu kin c quy m hot ng
khc nhau, i hi doanh nghip phi thc hinvic phn loi chi
ph theo cch ng x chi ph. + Thc hin phn loi chi ph theo
cch ng x: Chi ph ti Cng ty Dt may 29/3 bao gm: chi ph
nguyn vt liu chnh,vt liu ph, lng cng nhn, lng b
phn qun l cng ty, lng b phnqun l phn xng, cng c
dng c, khu hao TSC, in, nc, in thoi,fax, cng tc ph,
ph vn chuyn v bc vc, ph kim ho, ph thu ngoi giacng,
sa cha thng xuyn, n ca v c hi, li vay... Cn c vo ti
liu chi tit ca KTTC, chi ph c phn loi theo cchng x chi
ph theo bng sau: BNG PHN LOI CHI PH THEO CCH
NG X CHI PHS hiu Bin nh Chi ph Loi chi ph TK ph
ph hn hp 6211 Nguyn vt liu chnh x 6212 Nguyn vt liu

ph x 622 Lng cng nhn v cc khon trch theo lng x 6271

Lng qun l v cc khon trch theo lng x 6279 Bi dng
c hi x

49. 50 6274 Khu hao TSC x 6273 Chi ph dng c x

6277 in x 6277 Nc x x 6277 Sa cha, bo dng thng
xuyn x 6278 Cc chi ph bng tin khc (PCCC...) x 6411 L ng
nhn vin bn hng x 6412 Chi ph vt liu bao b x 6413 Chi ph
dung c dng x 6414 Chi ph khu hao TSC x 6415 Chi ph
bo hnh x 6416 Chi ph bng tin khc x 6417 Chi ph v n
chuyn, bc vc, xut khan x 6421 Chi ph nhn vin qun l x
6422 Chi ph vt liu qun l x 6423 Chi ph dng vn phng x
6424 Chi ph khu hao TSC x 6425 Chi ph d phng x 6427 Chi
ph dch v mua ngoi x 6428 Chi ph li vay x 6428 Chi ph tip
tn, tip khch, hi ngh x 6428 Cng tc ph x 6428 Qung co, y
t, o to x Cc chi ph bao gm: nguyn vt liu chnh (si), vt
liu ph (nt, ch,khuy...) bao b ng gi, chi ph vn chuyn, b c
vc... l nhng chi ph bin itheo sn lng sn xut nn thuc
chi ph bin i. Cc chi ph phc v qun lnh lng qun l,
khu hao TSC, chi ph dng c dng, in thoi, sacha, li
vay, d phng, cng tc ph... l nhng chi ph khng b nh
hngtrc tip bi sn lng sn xut c coi l chi ph c nh.
Nh vy i vi chiph hn hp phi dng mt trong cc phng
php nh phng php cc i,cc tiu, phng php bnh
phng b nht hoc dng hm hi quy tchring phn bin
ph v nh ph. Theo ti liu thng k 6 thng cui n m 2003 ti
Cng ty Dt may 29/3 chai loi chi ph hn hp cn phi tch ra
l chi ph in, chi ph nc phnxng sn xut. C th cc
chi ph hn hp c thng k nh sau: BNG TNG HP CHI
PH HN HP T thng 7 n thng 12 nm 2003 VT: 1000
Sn lng sn Tng chi ph in Tng chi ph Thng xut (kg) (X)
(Y) nc 7 53584,6 65049,58 33905,65 8 99069,36 76107,76
32936,11 9 129218,89 109604,35 25970,79 10 151820,02

155938,87 39118,34 11 93917,69 123303,34 4160,66 12

97347,24 116724,48 36910,32

50. 51 Tng 624957,8 646728,38 173000,74 Em xin dng

phng php cc i cc tiu tch bin ph v nh phtrong
tng loi chi ph kt qu nh sau: Bin ph n v nh ph tnh
cho 1 Chi ph (1000) thng (1000) in 0,925 15505,35 Nc
0,053 31065,67 Vic tin hnh phn loi chi ph ti cng ty D t
may 29/3 theo cch ngx chi ph lm cn c cho vic lp d ton
linh hot cho cc mt hng dt maygip cho nh qun tr c cc
quyt nh kp thi trong cc tnh hung quy msn xut khc
nhau hoc ch ng linh hot trong vic nh gi cc mc
thng khc nhau. + Lp d ton chi ph linh hot l d ton chi
ph c lp cho cc quym hot ng khc nhau gip cho nh
qun tr c th so snh chi ph thc t cc mc hot ng khc
nhau, t c th a ra cc quyt nh v gi bn snphm
trong iu kin cc mc sn lng khc nhau, m bo cng ty
vn c linhun v c th a ra cc mc gi c th cnh tranh
c vi i th. ngthi d ton chi ph linh hot l cn c
nh gi hiu qu kinh doanh chnhxc hn l mt k hoch tnh.
Mt k hoch tnh ch c lp mt mc hot ng v chn
mc k hoch lm gc so snh v vy s so snh s thiuchnh
xc do so snh chi ph mc hot ng khc nhau. lp mt
d ton chi ph linh hot cn phi tin hnh cc cng vic sau: +
Xc nh phm vi hot ng trong k k hoch. + Phn tch cc chi
ph c th s pht sinh trong phm vi ph hp theo mhnh ng
x chi ph (kh bin, bt bin, hn hp) Bin ph n v k hoch =
Lp k hoch linh hot iu chnh theo mc hot ng thc t:
Tng bin ph iu chnh = mc hot ng thc t x Bin ph
n v khoch i vi nh ph thng khng thay i khi lp k
hoch kinh doanh domc hot ng thc t vn nm trong phm
vi iu chnh m trong nh phcha thay i. Da vo k
hoch linh hot tnh theo mc hot ng thc t, vic nhgi tnh

hnh chi ph ti n v c ngha thc tin hn do chi ph thc t

v khoch linh hot u da vo mt mc hot ng tng
ng. C th phng php lp d ton chi ph linh hot ti Cng
ty Dt may29/3 c thc hin nh sau: - i vi bin ph nguyn
liu chnh cn c vo nh mc tiu hao nguynliu v n gi d
kin nguyn liu mua vo. - i vi bin ph tin lng cn c
n gi lng do b phn t chchnh chnh xy dng theo k
hoch hng nm v t l trch BHXH, BHYT,KPC theo quy nh
(19%/ tin lng)

51. 52 - i vi bin ph sn xut chung nh: bin ph

in, nc, vn chuynbc vc, tin thu ngoi gia cng... cn c
vo ti liu thng k nm trc v ktqu tch cc chi ph hn hp
theo phng php cc i - cc tiu. - i vi chi ph c nh bao
gm hai b phn: + Mt phn nm trong cc chi ph hn hp c
tch theo phng phpcci - cc tiu nh in, nc, xc nh
c mt phn nh ph nm trongtng chi ph ca cc k trc
lm cn c xc nh chi ph cho k k hoch. + Mt phn l cc
chi ph c nh c lp cn c vo tng d ton nm xc nh
nh: Chi ph khu hao TSC, lng qun l, chi ph vt liu,
dngvn phng, d phng, chi ph li vay, chi ph bo dng sa
cha thng xuyn.Trn c s mc d ton phn b cho 12
thng xc nh c d ton chi ph ctnh cho 1 thng. T kt
qu tch chi ph hn hp v bng tng hp chi ph thng
01/2004ca Cng ty Dt may 29/3 ta c th phn loi chi ph theo
cch ng x chi phnh sau: BNG PHN LOI CHI PH THEO
CCH NG X Thng 1/2004 (VT: 1000) TT Din gii Chi ph
Bin ph nh ph I Lng, 517037,15 427158,75 89878,40 1
BHXH,BHYT,KPC 434485 358956,93 75528,07 2 Lng
82552,15 68201,816 14350,33 II BHXH,BHYT,KPC 685407,82
172094,15 513313,67 1 Chi ph sn xut chung 299450 299450 2
Khu hao c bn 161924,48 146419,13 15505,35 3 in
48210,32 17144,65 31064,67 4 Nc 3118,8 3118,8 5 S a ch a

bo dng 37685,5 37685,5 6 Cng c dng c 50445 50445 7

Vt t sn xut 8530,37 8330,37 8 Thu ngoi gia cng 37685,5
37685,5 9 Ca 3 + c hi 38357,85 38357,85 III Chi ph khc
47775,67 41947,13 5828,54 1 Chi ph tiu th 23168,39 23168,39
2 Vn chuyn, bc vc 15569,54 15569,54 3 Vt liu, bao b
3209,2 3209,2 4 Ph kim ho 5828,54 5828,54 IV Chi ph khc
240833,13 4435,25 236397,88 1 Chi ph qun l 3549,8 3549,8 2
Vt liu qun l 13430,05 13430,05 3 in thoi, fax, internet
15600 15600 4 D phng 24558,44 27558,44 5 Ph tip tn,
khnh tit... 5889,56 5889,56 6 Cng tc ph 7082 7082 7 dng
vn phng 82119 82119 8 Li vay ngn hng 4435,25 4435,25 9
Ph chuyn tin 81169,03 81169,03

52. 53 Chi ph khc 843418,49 Tng Trn c s phn loi

chi ph theo cch ng x, xc nh c mc binph n v ca
cc chi ph sn xut chung, chi ph bn hng v chi ph qun
ldoanh nghip. C th theo ti liu thng 1/2004 ta c sn lng
sn xut khnbng trong thng l 65518kg thnh phm cc loi.
Do mc bin ph n vnh sau: 172094 ,15 + Bin ph sn
xut chung : 65518 = 2,63 ngn ng/1kg khn bng 4194713 , +
Bin ph tiu th : 65518 = 0,64 ngn ng/1kg khn bng
443525 , + Bin ph qun l : 65518 = 0,068 ngn ng/1kg kh n
bng Tng nh ph l: 845418,49 ngn ng.

53. 54 BNG D TON BIN PH N V CHO CC

MT HNG Thng 1/2004 VT: ng Bin ph nguyn liu Bin
ph tin lng Bin Sn Cng ph snTT Mt hng lng nh
Thnh BHXH,BHYT, bin ph n gi n gi Cng xut (kg)
mc tin KPC sn xut chung1 K28x2812 48557 1,23 27127,2
33256 7970 1514 9484 2630 453702 J38,5x74,5 3324 1,19
30873,3 36914 7203 1368 8571 2630 481153 K65x130/13 500
1,04 36600 38072 8626 1639 10265 2630 509674 K70x145/1
12375 1,09 36359,5 39567 6344 1205 7549 2630 497465
K70x150/1 762 1,08 27776,3 30129 5842 1111 6952 2630 39711

54. 55 BNG D TON CHI PH LINH HOT CHO CC

MT HNG VT: 1000 Bin Cng Sn lng thc t SL gim
15% SL tng 15% Bin Bin ph TngTT Mt hng ph bin ph SX
tiu th nh ph SL (kg) Z.v SL (kg) Z.v SL (kg) Z.v qun l
ph1 K28x2812 45,370 0,068 0,64 46,078 48557 58,982 41273,4
61,26 55840,5 37,2982 J38,5x74,5 48,115 0,068 0,64 48,823 3324
61,723 5 64,003 5 60,0433 K65x130/13 50,967 0,068 0,64 51,675
500 64,575 2825,4 66,855 3822,6 62,8954 K70x145/1 49,746
0,068 0,64 50,454 12375 63,334 425 65,634 375 61,6745
K70x150/1 39,711 0,068 0,64 40,419 762 53,319 10518,7 55,599
14231,2 51,639 Tng 843418,4 65518 5 5 9 647,7 876,3 55690,3
73345,7

55. 56 Nh vy trn c s bng d ton chi ph linh hot

gip doanh nghipc th xc nh c chi ph n v cc tnh
hung khc nhau, khi quy msn xut gia tng hoc thu hp ko
theo chi ph n v cng thay i. Nhquan st bng d ton trn
y ta thy khn bng loi 28x28/2 vi mc snlng l 48557
(kg) chi ph n v d ton l 58,982 (ngn ng)/1kg, nhngnu
sn lng gim 15% chi ph n v l 61,26 (ngn ng/kg) ngc
li nusn lng tng 15% chi ph n v gim cn 37,298. R
rng trong trnghp sn lng gia tng s lm cho chi ph n v
gim do doanh nghip c thchp nhn mc gi trong hp ng
thp hn vn c li. y l c s quytnh gi bn trong nhng
iu kin sn xut thay i. + Xy dng phng trnh chi ph. Trn
c s xc nh c bin ph n v v d ton tng th nh
phchung. C th xc nh phng trnh chi ph n v sn phm
nh sau: Ci = Ai + B/Q Trong : Ci: chi ph d ton cho n v
sn phm i. Ai: bin ph n v sn phm B: Tng nh ph d ton
c nm Q: Sn lng d kin sn xut nm k hoch Phng
trnh trn c th d ton nhanh chi ph sn xut cho t ng lo isn
phm c th: phng php lp d ton nhanh cn c phng
trnh chi phthng c p dng trong trng hp yu cu cung

cp thng tin nhanh chocc quyt nh la chn gi bn khi m

phn k kt hp ng. 2. Hon thin cc bo co b phn cung
cp thng tin cho yu cuqun tr Mc d cc bo co b phn
ca Cng ty Dt may 29/3 phn nop ng c yu cu
kim sot chi ph v nh mc nguyn liu, cung cpthng tin cho
vic tnh lng ca ngi lao ng, song n cha ch r
chiuhng bin ng ca cc chi ph v nguyn nhn ca cc
bin ng, chathc s gn c trch nhim qun l vi yu
cu kim sot chi ph. ngtrn gc khai thc cc k thut
phn tch ca k ton qun tr em xin a ramt s phng
hng hon thin cc bo co nh sau:

56. 57 2.1. Hon thin bo co v nguyn liu Chi ph

nguyn liu chu tc ng trc tip ca lng nguyn liu tiu hao
v n gi nguyn liu mua vo. Nu bin ng v gi nguyn liu
thay i th b phn thu mua phi c trch nhim gii thch, nu c
bin ng v nh mc tiu hao nguyn liu th l thuc phm
vi trch nhim b phn sn xut song cng c th thuc v b
phn thu mua vo km, dn n lm tng nh mc. Thc t hin
nay ti Cng ty Dt may 29/3 vic cung cp thng tin cho cng tc
kim sot chi ph nguyn liu qua cc phiu tip nhn nguyn liu
v bng k nguyn liu cha p ng c yu cu xc nh
trch nhim ca tng c nhn cng nh nh cung cp c lin
quan. Do vy em xin xut kin l km theo bng k nguyn
liu l bng k phn tch chi ph nguyn liu nhm xc nh mc
bin ng v nh mc hay n gi nguyn liu, trn c s xem
xt s bin ng v nh mc nguyn liu c th nh gi c
mt trong nhng lm tng nh mc c th do cht lng nguyn
liu khi mua vo hoc do cch nh gi phn loi ca b phn thu
mua l khng chnh xc hoc lng ph trong khu sn xut hay do
trnh v tay ngh cng nhn km, s bin ng tng v gi
cng phi c xem xt do nguyn nhn khch quan hay ch
quan c quyt nh iu chnh kp thi. Ngoi cc bo co kim

sot chi ph nguyn liu hin ti ca cng ty Dt may 29/3 b phn

k ton nguyn liu cn c vo bng k nguyn liu, bng k nh
mc bn thnh phm v bo co kt qu sn xut ca phn
xng lp bng phn tch chi ph nguyn liu theo mu sau.:
BNG PHN TCH CHI PH NGUYN LIU K28x28/2 K38,5x74,5
Th Ch Mc Th Chn Mc Ch tiu D D c nh nh c h
nh ton ton hin lch hng hin lch hng1. SLSPSX (kg)
48557 4907 +513 1711699 3324 3254 -70 -2. nh mc tiu 0 1,9
2571745,hao(kg) 1,23 +0,0 89 - Si cotton 1,25 2 2662263 1,19
1,2 +0,0120/1 4,1 - Si cotton 27127 1004617,20/2 ,2 2800 +872
3087 2855 - 1823. n gi NVL 0 ,8 8283537 3,3 9 2314, - S i
cotton 0 3 -20/1 9036878, - Si cotton 6420/2

57. 58 xc nh mc nh hng ca tng nhn t

nh hng n chi ph nguyn vt liu trc tip ca tng sn
phm ta c th s dng mt trong hai phng php so snh ho c
thay th lin hon. V d: Mc nh ca nhn t s lng sn
phm sn xut (K28*2812) c xc nh nh sau: Ta c: CPNVL
= SLSPSX x nh mc tiu hao x n gi NVL CPNVL SLSPSX = (SLSPSX1 - SLSPSX0) x nh mc tiu hao x n gi
NVL. = (+531) . 1,23 . 27127,2 = 17116991,93 Bng phn tch
chnh lch nh mc v n gi nguyn vt liu ch ra nhng bin
ng bt li hay thun li nh mc tiu hao nguyn liu v gi c
nguyn liu, b phn qun l c trch nhim phi gii thch r
nguyn nhn ch quan hay khch quan tc ng n s bin ng
ny v ng thi ra cc gii php thch hp kim sot. 2.2.
Hon thin bo co v chi ph lao ng Cng tc lp bo co cung
cp thng tin v chi ph lao ng hin nay ti Cng ty Dt may
29/3 thng qua bng chm cng v bo co sn xut ca cc t
sn xut. N ch mi cung cp thng tin cho vic tnh lng ch a
i vo phn tch v nh gi nhng bin ng ca chi ph lao ng
theo hng bt li hay c li. p ng c yu cu trn cng
ty nn s dng bng phn tch chi ph nhn cng trc ti p theo

mu sau: Mc K hoch Thc t Mc T l (%) nh Ch tiu

nm nm chnh chnh hng 2004 2004 lch lch (tr)1. Gi tr
sn xut (triu ng) 93.000 93473 +473 +0,51 244,132. Tng CP
nhn cng trc tip 48.000 48310 +310 +0,653. S L bnh qun
(ngi) 4.000 4010 +10 +0,254. CP nhn cng bnh qun cho 12
12,047 +0,047 +0,39 188,47 mt lao ng (triu ng)5. Nng sut
L b/qun(triu ) 23,25 23,31 +0,06 0,258 -11216766. T trng
CPNCTT (%) 51,61 51,68 -0,07 -0,136 Mc nh hng ca
cc nhn t c xc nh nh sau: 1 TCPNCTT - GTSX =
(GTSX1 - GTSX0) x NSL 0 x CPNC0 1 = (93473 - 93000) 23 25 ,
12 = 244,13 (tr)

58. 59 1 1 TCPNCTT - NSL = (GTSX1 x ( NSL1

NSL 0 ) x CPNC0 1 1 = 93473 12 = -1121676(tr) 23 31 23 25 ,
, 1 TCPNCTT - CPNC = (GTSX1 x NSL1 x (CPNC1 - CPNC0) 1
= 93473 23 31 , (12,047 - 12) = 188,47 (tr) B ng phn tch chi ph
nhn cng cung cp thng tin nh gi mctng, gim chi ph
nhn cng trong mi quan h vi khi lng sn phm snxut
qua kim tra tnh hp l ca vic tuyn dng v s dng lao
ng.Mt khc mc tng nng sut lao ng c xem xt trong
mi quan h vimc tng chi ph nhn cng trc tip bnh qun
cho mt lao ng v t trngchi ph nhn cng trc tip tnh trn
gi tr sn xut nh gi vic chi trlng cho ngi lao ng c
hiu qu so vi k hoch hay khng, c m bokt hp li ch
ca cng ty vi li ch ca ngi lao ng. ng thi cngcho
thy cng ty c tit kim hay lng ph chi ph nhn cng tr c tip,
t ch r nguyn nhn dn n tnh trng trn. 2.3. Hon thin
bo co chi ph sn xut chung Hin nay ti Cng ty Dt may 29/3
bo co phn xng nhm kimsot chi ph mi ch dng li
bo co v nguyn liu, bo co v lao ngv bo co vt t .
Song thc t chi ph pht sinh phn xng khng ch baogm
cc chi ph v nguyn liu, vt t, lao ng m cn bao gm cc
chi phnh in, nc, khu hao TSC, sa cha bo dng

my mc thit b,lng ca b phn qun l phn xng. nh

gi mc tit kim hay lngph chi ph sn xut chung nhm kim
sot chi ph sn xut chung doanhnghip lp bng k phn tch chi
ph sn xut chung nh sau:

59. 60 BNG PHN TCH CHI PH SN XUT CHUNG

Tng Mc nh hng Ch tiu Thc t D to n chnh CL do
CL do lch gi lng1. Bin ph SXC- Bin ph in 120599
120000 +599 +399 +200- Bin ph nc 22689 20000 2689 +2389
0- Thu ngoi gia cng 405555 400000 -445 -620 +1752. nh ph
SX chung- Lng 66839 70000 +3161 0 +3161- Khu hao TSC
265000 265000 0 0 0- Sa cha 21324 22432 1108 +1108- Cng
c dng c 33945 30000 +3945 +3945Cng 935951 933432
+11057 +7521 +3536 Bng phn tch chi ph sn xut chung cho
thy chi ph sn xut chungbin ng theo chiu hng c li hay
bt li, qua tm hiu nguyn nhnch quan hay khch quan dn
n s bin ng v ra cc gii phpnhm kim sot tt cc
chi ph sn xut chung pht sinh. Ngoi cc chi ph pht sinh t i
phn xng sn xut th ti b phnqun l v b phn bn hng
ti cng ty kim sot v nh gi cc chi ph cc b phn ny
cng ty cng lp cc bo co phn tch tng t. Tuy nhintiu
thc o lng nh gi cc chi ph qun l v chi ph bn hng c
thkhc vi chi ph sn xut chung bi v y l cc chi ph th i
k, chng nhhng trc tip n kt qu kinh doanh trong k. V
vy khi nh gi cc chiph trn phi t trong mi tng quan vi
sn lng tiu th cn chi phchung c t trong mi tng
quan vi sn lng sn xut. 2.4. Lp bo co kt qu kinh doanh
b phn theo phng php sd m ph Nh phn tch phn
thc trng ta thy bo co kt qu kinh doanh bphn ca Cng ty
Dt may 29/3 c nhng mt hn ch sau: Phm vi xc nh chi ph
tnh vo chi ph xc nh kt qu kinhdoanh i lc cha
chnh xc do da vo bng tng hp chi ph ca phng kton
lm cn c tnh, v vy s c nhng chi ph pht sinh trong k

nynhng li lin quan n sn phm ca k trc hoc k sau v

ngc li cth c nhng chi ph ca sn phm k ny nhng li
c tnh vo k trc.iu ny vi phm nguyn tc ph hp gia
doanh thu v chi ph tnh li l. V vy khc phc nhng tn
ti trn cung cp thng tin v kt qukinh doanh m bo chnh
xc hn cho vic ra quyt nh ca cc nh quntr cp cao, cng
ty c th p dng phng php lp kt qu kinh doanh b

60. 61phn theo phng php trc tip cho tng sn

phm c th. Hay phng phps d m ph. lp bo co
theo phng php ny chi ph ca cng ty cn cphn theo
cch ng x. Mt khc cng ty cn xc nh r phm vi chi ph
tnhvo bo co, ch tnh phn chi ph lin quan n sn phm s n
xut trong k.iu c ngha l phi tch nhng chi ph pht sinh
k ny nhng lin quann sn phm ca cc k khc v cng
thm vo cc chi ph c th phtsinh k trc hoc cha pht
sinh k ny nhng lin quan n sn phm snxut k ny. Cc
chi ph lin quan trc tip n b phn th tnh trc tip chob
phn cc chi ph chung lin quan n nhiu b phn th c
phn b theotiu thc hp l hoc khng nn phn b. i vi
Cng ty Dt may 29/3 thtt nht l khng nn phn b v phn b
chi ph chung s kh m bo tnhchnh xc v to ra s sai lch
kt qu kinh doanh tng mt hng. Doanh thuca b phn s
c so snh ln lt vi bin ph ri n nh ph. Phnchnh
lch gia doanh thu b phn tr i bin ph b phn chnh l s d
mph, n phn nh mc ng gp ca b phn vo vic to ra
mc li nhunchung ton cng ty. Da trn nguyn tc chung ca
bo co kt qu kinh doanh b phn lptheo phng php trc
tip, bo co kt qu kinh doanh ca Cng ty Dt may29/3 c
lp theo phng php s d m ph nh sau:

61. 62 BO CO KT QU KINH DOANH B PHN DT

T ngy 1 n ngy 31 thng 1 nm 2004 T gi 15800 (VT:
USD) T Lng l s Gi Doanh Tng bin S d m thnh d

TngTT Mt hng bn thu ph ph phm m nh ph (USD)

(USD) (1000) (1000) (Kg) ph (%)1 K28*28/2 48557 4,55
220934,3 2237409,4 1253353,3 35,92 J38,5x74,5 3324 4,62 5 5
80351,054 33,13 K65x130/1 500 4,70 15356,88 162287,65
1129,25 14 3 12975 4,81 2350 25837,5 297687 3,045 K70x145/1
762 4,49 59623,75 644368,25 23258,53 31,6 K70x150/1 5421,38
30799,278 43 Tng 65518 301686,3 2134779,1 8484184 6 3 9 i
vi bo co kt qu kinh doanh ca b phn may th cng c
lptng t nh vy. Nh vy r rng vi hai bo co lp theo hai
phng php khc nhaucho ra kt qu khc nhau v dn n
quyt nh kinh doanh ca nh qun trcng khc nhau. Vi
phng php m cng ty hin nay ang lm do vicphn b chi
ph chung tnh san bng cho cc sn phm theo gi bn che
lpphn ng gp thc s ca tng loi sn phm v cho ra kt
qu sai lch vli nhun ca tng mt hng, iu dn n cc
quyt nh v vic la chnmt hng kinh doanh hoc loi b mt
hng s c nhng sai lm. Bo co b phn lp theo cch tnh
m ph s gip cho vic khc phcc hn ch c bn ny m
bo cc quyt nh ca ban gim c l chnhxc v em li hiu
qu cao cho cng ty.

62. 63 Kt lun Vic ng dng k ton qun tr chi ph

trong cng tc lp d ton vbo co kim sot b phn l vn
tng i phc tp. Chnh yu cu cann kinh t th trng i
hi cng ty phi quan tm n vn t chc kton qun tr chi
ph sao cho c th cung cp thng tin v chi ph mt cchhu ch
nht phc v cho chc nng ca nh qun tr. Hon thin cng tc
lpd ton chi ph v bo co b phn khng ch l vn cn
quan tm tm vim m cn phi c s quan tm h tr ca Nh
nc nhm duy tr s tn tica cng ty, kim sot c chi ph
v t chc qu trnh sn xut kinh doanhc hiu qu. Nhn chung
ti p ng nhng yu cu c bn ca mc tiu ra.
Song k ton qun tr cn l vn ht sc mi m vi Vit Nam,

victrin khai cng tc k ton qun tr chi ph ti Cng ty cha

ng b, mangtnh t pht, thiu kinh nghim. Cc gii php c
rt ra t nghin cu llun v thc t trong iu kin s pht trin
khng ngng ca l lun v thct lun c bin ng thay i. V
vy s cn nhiu vn phi tip tc nghincu hon thin v
chuyn chc chn s khng trnh khi nhng thiu stnht
nh. Em rt mong s ng gp kin ca cc thy c chuyn
ttnghip ca em hon chnh hn.

63. 64 NHN XT CA GIO VIN PHN

BIN..................................................................................................
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64. 65 NHN XT CA GIO VIN HNG

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65. 66 DANH MC TI LIU THAM KHO1. B Ti chnh

(2000), Gio trnh k ton DNSX, NXB Ti chnh.2. Ng Th Chi
(1998), K ton Chi ph, gi thnh v kt qu kinh doanh d ch v ,
NXB Thng k H Ni.3. Phm Vn c - ng Kim Cng
(1995), K ton qun tr v Phn tch kinh doanh, NXB Thng k
H Ni.4. Phm Vn c (1995), Hng dn t chc k ton
qun tr trong cc doanh nghip, NXB Thng k H Ni.5. TS.
Hunh Li - Trng i hc Kinh t H Ch Minh - K ton Qun
tr. NXB Thng k 2003.6. ng Kim Cng (1994), K ton chi

ph v nng cao hiu qu chi tiu.8. Vng nh Hu - on Xun

Tin (1999), K ton qun tr, NXB Ti chnh H Ni.9. B Ti
chnh (2003), Cc vn bn php lut v k ton, Thng k thu ,
NXB Ti chnh.

66. 67 MC LCLi m
u ...................................................................................................
..1 CHNG I. NHNG VN C BN V CNG TC LP
D TON V KIM SOT CHI PH TRONG K TON QUN TR
CHI PH CA DOANH NGHIPI. Bn cht ca k ton qun tr v
k ton qun tr chi ph .............................2 1. B n ch t c a k
ton qun tr ...................................................................2 2. B n
cht ca k ton qun tr chi
ph .......................................................2 3. K ton qu n tr chi ph
vi chc nng qun l .......................................3 4. Cc k thu t
nghip v c bn trong k ton qun tr chi ph .................4II. c
im ca chi ph v phn loi chi ph trong doanh nghip sn
xut ....5 1. c im ca chi
ph ...............................................................................5 2. Phn
loi chi ph trong doanh nghip sn
xut ........................................5III. N i dung c a cng tc l p d
ton v bo co kim sot chi ph trong KTQT chi ph ca doanh
nghip ...............................................................8 1. L p d ton
chi ph sn xut ....................................................................8 2.
Kim tra, nh gi thc hin thc hin chi ph thng qua cc bo
co b
phn .................................................................................................
...11 3. Cc phng php xc nh chi ph trong doanh nghip sn
xut ..........18 CHNG II. TNH HNH THC T CNG TC
LP D TON V BO CO KIM SOT CHI PH TI CNG TY
DT MAY 29/3A. Gii thiu khi qut v Cng ty Dt may
29/3.......................................21I. Qu trnh hnh thnh v pht
trin Cng ty Dt may 29/3...........................21 1. Qu trnh hnh

thnh v pht trin ca Cng ty Dt may 29/3...............21 2. Ch c

nng v nhim v ca Cng ty Dt may
29/3...............................22II. c im hot ng sn xu t kinh
doanh ca Cng ty Dt may 29/3........22 1. c im ngnh
dt ...............................................................................23 2. c
im ngnh may
mc ......................................................................23III. T ch c b
my qun l ti Cng ty Dt may 29/3 .................................24 1.
T chc sn
xut ...................................................................................24 2. C
cu t chc qun
l ..........................................................................27IV. c i m t
chc hch ton k ton ti Cng ty Dt may 29/3 ...............28 1.
T chc b my k
ton .........................................................................28 2. Ch c
nng, nhim v ca tng thnh vin trong phng k ton ...........28
3. Hnh thc s k
ton ..............................................................................29B. Th c
trng v cng tc lp d ton v bo co kim sot chi ph ti
Cng ty Dt may
29/3 ..............................................................................30 1. Cng
tc lp k hoch gi thnh ti Cng ty Dt may 29/3 ...................31

67. 68 2. Thc hin kim sot chi ph thng qua vic lp

bo co b phn ti cng
ty ....................................................................................................3
3 CHNG III. MT S KIN HON THIN NG DNG K
TON QUN TR CHI PH VI CNG TC LP D TON CHI
PH V BO CO KIM SOT CHI PH TI CNG TY DT MAY
29/3I. Nhng u im v tn ti ca KTQT chi ph ti Cng ty Dt
may 29/3 ....45 1. u
im .................................................................................................
45 2. Nhc

im ...........................................................................................45II
. Gii php hon thin cng tc lp d ton chi ph v bo co
kim sot chi ph b phn ti Cng ty Dt may
29/3 .................................................46 1. Hon thi n cng tc l p
d ton chi ph ................................................46 2. Hon thi n cc
bo co b phn cung cp thng tin cho yu cu qun
tr ......................................................................................................
......54Kt
lun ..................................................................................................
.......61

68. 69 Li m u Cng vi s pht trin v xu th hi

nhp ca nn kinh t nc ta l ccyu cu v vic c c cc
thng tin ng tin cy c x l c hiu qunht. y l mt
trong nhng nhn t quyt nh s thnh cng ca doanhnghip.
p ng yu cu qun l k ton qun tr ngy cng ng
vai trquan trng trong vic gip cc nh qun l ra cc quyt nh
trong hot ngkinh doanh ca mnh. c bit ti cc doanh
nghip sn xut nhng mt hngc tnh cnh tranh cao, k ton
qun tr chi ph l ni dung c ngha quantrng hng u. Ngnh
Dt may ni chung v Cng ty Dt May 29/3 (HACHIBA) niring
v ang chu p lc cnh tranh rt ln t sau 31/12/2004 khi
thtrng Dt may hi nhp hon ton. Trong iu kin Vit Nam
cha l thnhvin ca WTO s khin cho hng dt may xut khu
mt i li th m ccthnh vin WTO c hng nht l s cnh
tranh t cc nc xut khu lnnh: Trung Quc, n . Do
tn ti v pht trin ch c nhng snphm c sc cnh tranh
cao, gi c ph hp mi c c may chim lnh cth trng.
Vn trc mt cn t ra cho Cng ty Dt May 29/3 l phi
kimsot c chi ph. Chnh v l m trong thi gian gn y
Cng ty Dt May29/3 bc u t chc cng tc k ton qun tr
m tp trung vo cng tc kton qun tr chi ph. Tuy nhin trn
thc t t trong phng hng, xy dng n t chcthc hin

th k ton qun tr chi ph vn cha c v th xng ng vi vai

trv v tr ca n trong qun tr doanh nghip hay ni cch khc l
n chac vn dng v t chc thc hin ti cng ty vi t
cch l mt cng cqun l kinh t v cung cp thng tin kinh t
bi l n cn mang nng nidung ca KTTC, t pht theo yu cu
qun l ca n v m cha c mt bphn chuyn trch thc
hin. Xut pht t nhu cu khch quan v mt l lun v thc tin
trong qutrnh thc tp em xin chn ti: "Hon thin k ton
qun tr chi ph tiCng ty Dt May 29/3".

69. 70 CHNG I NHNG L LUN C BN V K

TON QUN TR CHI PHI. TNG QUAN V K TON QUN
TR: 1. Bn cht ca k ton qun tr v k ton qun tr chi ph:
1.1. Bn cht ca k ton qun tr: C rt nhiu nh ngha khc
nhau v k ton qun tr nhng nu ngtrn gc s dng
thng tin phc v cho chc nng qun l th: "K ton qun tr
l mt chuyn ngnh k ton thc hin vic ghi chp,o l ng,
tnh ton, thu thp, tng hp, x l v cung cp thng tin kinh t
cth nh hng nhm phc v ch yu cho cc nh qun tr
trong qu trnhhoch nh, kim sot v ra quyt nh kinh doanh".
Qua ta thy r bn cht ca k ton qun tr l mt b phn ca
hthng k ton nhm cung cp thng tin ch yu cho cc nh
qun tr ni b mi t chc. K ton qun tr khng ch thu nhn,
x l v cung cp thng tinhng v tng lai cc nh KTTC
khng th m trch c. l nhngthng tin c x l da
vo nhng thnh tu ca cng c qun l, phngtin tnh ton
hin i nhm tng cng tnh linh hot, kp thi, hu chnhng
n gin. ng thi k ton qun tr hp nht vi KTTC lm cho
quytrnh cng vic k ton hon thin v phong ph hn. 1.2. B n
cht ca k ton qun tr chi ph: Thng qua qu trnh hnh thnh
v pht trin ca k ton qun tr thchng ta nhn ra rng k ton
qun tr chi ph trc ht phi l k ton chi ph. Nu nh nh ng
thng tin m k ton chi ph cung cp l nhng thngtin xy ra

trc thng qua vic lp cc bo co chi ph v gi thnhnhm

kim sot chi ph v h gi thnh th thng tin m k ton qu n tr
chiph cung cp bao gm c thng tin qu kh v nhng thng tin
c tnh d bothng qua vic lp k hoch v d ton chi ph trn
c s cc nh mc chiph lm cn c ra cc quyt nh thch
hp v gi bn, k kt hp ng, tlm hay mua ngoi, c nn
ngng sn xut hay khng. Khc vi KTTC, k ton qun tr chi
ph n thun nhn thc chi phnh KTTC, chi ph k ton qu n
tr cn c nhn thc theo phng phpnhn din thng tin ra
quyt nh.

70. 71 K ton qun tr chi ph nhn mnh n tnh d bo

ca thng tin vtrch nhim ca nh qun tr cc cp nhm gn
trch nhim ca h vi chi phpht sinh thng qua h th ng thng
tin chi ph c cung cp theo cc trungtm qun l chi ph c
hnhthnh trong n v. K ton qun tr chi ph s cung cp thng
tin v lng chi ph b ranh th no khi c s thay i v lng
sn xut, khi c s thay i hay binng chi ph th s nh hng
nh th no n li nhun v ai s l nging ra gnh chu
trch nhim v s thay i v gii php cn c a ra
iu chnh kp thi. iu ny cho thy k ton qun tr chi ph
mang nngbn cht ca k ton qun tr hn l k ton chi ph
thun tu. 2. K ton qun tr chi ph vi chc nng qun l: Thng
tin k ton cung cp v bn cht thng l thngtin kinh t
tichnh nh lng v thng tin ny gip cho cc nh qun tr
hon thnh ccchc nng lp k hoch, t chc iu hnh, kim
tra v ra quyt nh vai trca thng tin k ton v chi ph vi nh
qun tr c th biu hin qua nhngvn c bn sau: - Vi chc
nng lp k hoch: nh qun tr phi thit lp cc loi dton, k
hoch nh: chin lc sn xut kinh doanh, d ton ngn sch
hotng hng nm. Cc k hoch d ton c thc hin di
s iu khin catrng phng k ton v s gip ca nhn
vin k ton. V d thng qua d ton nguyn vt liu, d ton chi

ph nhn cng, dton chi ph sn xut chung... gip nh qun tr

tin liu, lin kt cc ngunlc v hn ch ri ro trong kinh doanh
m bo li nhun trong k. - Vi chc nng t chc v iu
hnh: l qu trnh to ra c cu miquan h gia cc thnh vin
trong t chc cng phi hp t c mctiu chung ca t
chc k ton qun tr chi ph cung cp thng tin thchin ch c
nng ny thng qua vic thit lp cc b phn, xc lp quyn
hnv trch nhim ca cc b phn trong b my hot ng ca t
chc gimst vic thc hin cc k hoch chi ph ra
trong tng khu, tng bccng vic. - Vi chc nng kim tra:
khi k hoch c lp m bo tnhkh thi i hi phi so
snh vi thc t. K ton qun tr chi ph s cung cpcho nh
qun tr nhng thng tin thc t, thng tin chnh lch gia th c t
vik hoch. V d: bo co chi ph, bo co tnh hnh thc hi n
nh mc. Nu gia bo co thc hin vi mc tiu ra c s
sai bit ln thphi tin hnh iu tra tm hiu nguyn nhn
nhm tm ra hng giiquyt.

71. 72 - Vi chc nng ra quyt nh: c thng tin thch

hp p ng nhu cu ra quyt nh ca cc nhqun tr, k ton
qun tr chi ph s chn lc nhng thng tin cn thit thchhp ri
tng hp trnh by chng theo mt trnh t d hiu gii trnh cho
ccnh qun tr. K ton qun tr chi ph khng ch dng li vic
cung cpthng tin, s liu m cn phi thc hin vi phn tch,
nh gi v nu lnkin ngh, xut t vn cho cc nh qun tr
ra cc quyt nh ph hp. 3. Cc k thut nghip v c bn trong
k ton qun tr chi ph: C bn phng php k thut nghip v
c bn: - Thit k thng tin thnh dng so snh c: Thng tin
s khng phthuy ht tc dng ca n nu khng c tiu chu n
so snh. Do vy k tonqun tr phi thit k thng tin di dng
nhng bo co c th so snh clm cho thng tin c ch vi
nh qun tr. - Nhn din v cc cch phn loi chi ph: Nhn din
cc cch phn loi chi ph sao cho thch hp v hu ch, lmt

phng php k thut nghip v ca k ton qun tr. Chi ph

c phnloi theo nhiu cch khc nhau nhm tho mn yu cu
ca cc nh qun tr. - S dng cc k thut phn tch cung
cp cc thng tin c dng cth: phng php so snh, phng
php xc nh cc nhn t nh hng.... - Trnh by thng tin d i
dng m hnh, phng trnh, th: y lcch trnh by d thy,
d hiu, v r rng nht cc mi quan h v xu hngbin ng
ca thng tin ang nghin cu.II. C IM CA CHI PH V
PHN LOI CHI PH TRONG DOANHNGHIP SN XUT: 1. Bn
cht ca chi ph: Chi ph c nh ngha theo nhiu phng din
khc nhau. Chi ph cth hiu mt cch tru tng l biu hin
bng tin nhng hao ph lao ngsng v lao ng vt ho pht
sinh trong qu trnh hot ng sn xut kinhdoanh, hoc chi ph l
nhng ph tn v ngun lc, ti sn c th s dngtrong hot
ng sn xut kinh doanh. Nhng nhn thc v chi ph c th
khcnhau v quan im hnh thc th hin chi ph nhng tt c
u tha nhn mtvn chung, chi ph l ph tn v ti nguyn,
vt cht, lao ng v phi phtsinh gn lin vi mc ch sn xut
kinh doanh. y chnh l bn cht kinh tca chi ph trong ho t
ng sn xut kinh doanh.

72. 73 Nu nh chi ph trong KTTC c t trong mi

quan h vi ti sn,vn s hu ca doanh nghip v thng phi
m bo bi nhng chng cnht nh (chng t) chng minh l
ph tn thc t trong hot ng sn xutkinh doanh th ng trn
phng din k ton qun tr th chi ph c nhnthc theo
phng php nhn din thng tin ra quyt nh vi l do ny th
chiph c th l nhng ph tn thc t pht sinh trong hot ng
sn xut kinhdoanh, chi ph cng c th l nhng ph tn c tnh
thc hin mt hotng sn xut kinh doanh, nhng ph tn
mt i do la chn phng n, hysinh c hi kinh doanh. Nh vy
trong k ton qun tr, khi nhn thc chi phcn ch n s la
chn, so snh theo mc ch s dng, ra quyt nh kinhdoanh

hn l ch trng vo cc chng c. 2. Phn loi chi ph trong

doanh nghip sn xut: C nhiu cch phn loi chi ph theo cc
tiu thc khc nhau: 2.1. Phn loi chi ph theo ni dung kinh t
ban u: Bao gm: - Chi ph nhn cng. - Chi ph nguyn v t liu:
nguyn vt liu chnh, nguyn vt liu ph,nhin liu, ph tng
thay th, chi ph nguyn vt liu khc... - Chi ph cng c dng c .
- Chi ph khu hao TSC. - Chi ph dch v thu ngoi. - Chi ph
khc bng tin. 2.2. Phn loi chi ph theo cng dng kinh t (theo
khon mc): - Chi ph nguyn vt liu trc tip. - Chi ph nhn
cng trc tip. - Chi ph sn xut chung. - Chi ph bn hng. - Chi
ph qun l doanh nghip. - Chi ph khc. 2.3. Phn loi chi ph
theo mi quan h vi thi k tnh kt qu: - Chi ph thi k. - Chi
ph sn phm. 2.4. Phn loi chi ph theo phng php quy np:

73. 74 - Chi ph trc tip. - Chi ph gin tip. 2.5. Phn loi
chi ph theo mi quan h vi mc hot ng: y l cch phn
loi ph bin nht trong k ton qun tr. Theo tiuthc ny, chi
ph trong k k ton bao gm: bin ph, nh ph v chi ph
hnhp: 2.4.1. Bin ph: Bin ph l nhng chi ph nu xt v t ng
s s thay i t l thun vimc hot ng c th l s lng sn
phm sn xut ra, s lng sn phmtiu th., s gi my vn
hnh. Ngc li nu xt trn mt n v mc hot ng th bin
ph l mt hng s. Trong mt doanh nghip sn xut, binph t n
ti kh ph bin nh: chi ph nguyn vt liu trc tip, chi ph
nhncng trc tip, chi ph nng lng. Nu kho st t m v bin
ph, nhn thy rng bin ph tn ti dinhiu hnh thc ng x
khc nhau: - Bin ph thc th: l bin ph m s bin ng ca
chng thay i t lthun v bin ng tuyn tnh vi mc hot
ng nh: chi ph nguyn vtliu trc tip, chi ph nhn cng trc
tip... Vi cc ng x tuyn tnh theobin ng n v v mc
hot ng nn iu quan tm v kim sot tthn bin ph thc
th, chng ta khng ch kim sot tng s m cn phi kimsot
tt bin ph trn mt n v mc hot ng (nh mc bin ph)

 ccmc khc nhau. Xy dng v hon thin nh mc bin

ph thc th s ltin tit kim, kim sot cch thc ng x ca
bin ph thc th. - Bin ph cp bc: l nhng bin ph m s
thay i ca chng ch xyra khi mc hot ng t n mt
gii hn, phm vi nht nh. V d: chiph lng th bo tr, chi ph
in nng... nhng chi ph ny cng thay i tl vi mc hot
ng nhng ch khi quy m sn xut, mc hot ngca my
mc thit b tng gim n mt gii hn nht nh. Bin ph cp
bc: thay i theo tng bc v vy tit kim v kimsot tt bin
ph cp bc cn phi: - Xy dng, hon thin nh mc bin ph
cp bc tng cp bc tngng. - La chn mc hot ng
thch hp t c mt t l bin phcp bc tit kim nht cho
php trong tng phm vi. 2.4.2. nh ph:

74. 75 nh ph l nhng chi ph m xt v tng s t thay

i hoc khng thayi theo mc hot ng nhng nu xt trn
mt n v mc hot ngth t l nghch vi mc hot
ng. Tuy nhin cng cn phi lu lnhng c im trn ca
nh ph ch thch hp trong tng phm vi nht nh.Mt khi mc
hot ng vt khi gii hn nht nh th n c th xuthin
nhng thay i t bin. Kho st t m v nh ph, nhn thy nh
ph tn ti di nhiu hnhthc ng x khc nhau trong hot ng
sn xut kinh doanh ca doanhnghip. a. nh ph bt buc: l
nhng loi chi ph lin quan n s dng tisn di hn nh: khu
hao ti sn c nh, chi ph bo dng... hai c imc bn ca
nh ph bt buc l: + Chng tn ti lu di trong hot ng sn
xut kinh doanh ca doanhnghip. + Chng khng th ct gim
ton b trong mt thi gian ngn. Vi nhng c im trn, vic
d bo v kim sot nh ph bt buc tlc khi u xy dng,
trin khai d n, xy dng c cu t chc qun ldoanh nghip
phi hng n mc tiu lu di. b. nh ph khng bt buc: cn
c xem nh nh ph qun tr. Chiph ny pht sinh gn lin vi
quyt nh hng nm ca nh qun tr nh: chiph qung co,

nghin cu, giao t. V phng din qun l, nh qun tr khng b

rng buc nhiu bi quyt nh v nh ph khng bt buc.
nhph khng bt buc c bn cht ngn hn trong nhng tr ng
hp cn thit cth b ct gim. 2.4.3. Chi ph hn hp: L nhng
chi ph bao gm hn hp c bin ph v nh ph. mt mc
hot ng no , chi ph hn hp l nh ph, th hin c im
ca nhph mc hot ng khc, n c th bao gm c nh
ph v bin ph. Vvy qun l chi ph hn hp phi kt hp hai
phm vi ng x tng ng,phi cn nhc, kho sy chi tit, t m
tnh hu dng ca chi ph hn hp trongtng lai trnh lng
ph, khi tin hnh phi tng cng sut hot ng n gi bnh
qun ca chng gim xung. xc nh cc thnh phn bin ph
v nh ph trong chi ph hn hptheo tng phm vi hot ng, c
th dng cc m hnh ton hc kim nh,phn tch hoc thc
nghim. Di y l cc phng php c bn thngc s
dng:

75. 76 - Phng php cc i - cc tiu: cn c gi l

phng php chnhlch, phng php ny phn tch chi ph hn
hp da trn c s kho st chiph hn hp im c mc
hot ng cao nht v im c mc hotng thp nht.
Chnh lch chi ph gia hai mc hot ng c chia chomc
gia tng mc hot ng v nh mc bin ph n v v tng
bin ph. Sau loi tr bin ph, chnh l nh ph trong thnh
phn chi ph hnhp. - Phng php bnh phng b nht. Phng php th phn tn. 2.5. Cc nhn din khc v chi ph:
- Chi ph kim sot c v chi ph khng kim sot c. - Chi
ph chnh lch - Chi ph chm - Chi ph c hiIII. NI DUNG C A
K TON QUN TR CHI PH TRONG DOANHNGHIP SN
XUT: 1. Lp d ton chi ph sn xut : 1.1. D ton nguyn vt
liu trc tip: D ton nguyn vt liu trc tip c lp da trn
c s d ton snxut v nh mc chi ph nguyn vt liu trc
tip nhm xc nh nhu cu vlowngj v gi m bo nguyn vt

liu cho sn xut v d ton v lch thanhton tin mua nguyn vt

liu. D ton chi ph sn xut l phng tin thng tin cung cp
cho ccchc nng hoch nh v kim sot chi ph ca nh qun
tr nhm o lng,chn chnh qu trnh t chc thc hin chi ph
trong tng b phn c th mbo cho qu trnh thc hin mc
tiu chung ca doanh nghip. D ton chi ph sn xut kinh doanh
bao gm cc d ton sau: D ton D ton D ton D ton
lng NVL = NVLTT dng + NVLTT tn - NVLTT tn trc tip mua
cho sn xut kho cui k kho u k D ton gi mua D ton
lng nh mc gi = x NVLTT NVLTT mua NVLTT D ton tin
thanh = D ton gi mua x T l thanh ton

76. 77 ton NVLTT NVLTT tin trong tng k 1.2. D ton

nhn cng trc tip: D ton thi gian D ton nh mc th i gian
sn = x lao ng (gi) CPSX xut sn phm D ton CPNC D
ton thi nh mc gi ca mi = x trc tip gian lao ng n v
thi gian lao ng 1.3. D ton chi ph sn xut chung: D ton
chi ph sn xut chung: bao gm d ton bin ph sn xutchung
v d ton chi ph sn xut chung. 1.3.1. D ton bin ph sn
xut chung: Trng hp bin ph sn xut chung c xy dng
theo tng yu tchi ph (chi ph vt liu gin tip, chi ph nhn
cng gin tip...) theo mi nv hot ng th qu trnh lp d
ton bin ph sn xut chung c thc hintng t nh d ton
chi ph nguyn vt liu trc tip, d ton chi ph nhncng trc
tip. V d: bin ph sn xut chung cho 1 gi my hot ng l
2000, dton s gi my hot ng trong k l 6000 gi, d ton
bin ph sn xutchung l 6000 x 2000 = 12.000.000 - Trng
hp bin ph sn xut chung c xc nh bng mt t ltrn
bin ph trc tip th da vo d ton bin ph trc tip, t l bi n
ph snxut lp d ton bin ph sn xut chung. D ton bin
ph D ton bin T l bin ph = x sn xut chung ph trc tip
sn xut chung 1.3.2. D ton nh ph sn xut chung: i vi
cc yu t nh ph sn xut chung bt buc, cn c vo nhph

sn xut chung hng nm chia u cho 4 qu xc nh nh ph

snxut chung hng qu. i vi cc yu t nh ph sn xut
chung tu , cn c vo hnh ngnh qun tr xc nh ta xc
nh c: D ton chi ph sn D ton bin ph D ton nh ph
= + xut chung sn xut chung sn xut chung 1.4. D ton chi
ph bn hng: D ton bin ph bn = D ton s lng x nh
mc bin

77. 78 hng sn phm tiu th ph bn hng 1.4.2. D

ton nh ph bn hng: D ton nh ph bn hng c lp
tng t nh lp d ton nh phsn xut chung. iu ny c
ngha l d ton nh ph bn hng chnh l tnghp d ton nh
ph bt buc v nh ph qun tr cn thit cho k bn hng. T
ta xc nh: D ton chi ph D ton bin ph D ton nh ph = +
bn hng bn hng bn hng 1.5. D ton chi ph qu n l doanh
nghip: 1.5.1. D ton bin ph qun l doanh nghip: D ton
bin ph D ton bin T l bin ph qun = x qun l doanh
nghip ph trc tip l doanh nghip 1.5.2. D ton nh ph qun
l doanh nghip: Tng t nh d ton nh ph sn xut chung:
Vy: D ton chi ph D ton bin ph D ton nh ph qu n l
doanh = + qun l doanh nghip qun l DN nghip T u n
gi chng ta gi nh lm vic vi ngn sch c nh nghal cc
chi ph d bo trong k c gi nguyn khng i bt chp mi
vicxy ra trong thi k . Mc d c lp tng i n gin.
Tuy nhin nkhng cung cp thng tin ng ph vi cc tnh
hung khc nhau, nht lkhi doanh nghip c s iu chnh v quy
m, mc hot ng thch ngvi tnh hnh thc t ca th
trng. V vy d ton linh hot ra i gipcho nh qun tr c
nhiu thng tin hn ng ph vi cc tnh hung snxut kinh
doanh khc nhau. D ton linh hot l d ton c lp tng
ng vi nhiu mc hotng khc nhau. Vic u tin phi lm
khi hoch nh chi ph linh hot lphn loi chi ph thnh: - Chi ph
c nh. - Chi ph bin i. V d: Bin ph sn xut: 50 triu

78. 79 Chi ph c nh : 50 triu 2000 sn phm 50 =>

Bin ph n v: 2000 = 25.000 ng/sn phm Ngn sch linh
hot: Ngn sch 1 Ngn sch 2 Sn phm/ tiu th 2000 3000 chi
ph 100 (50 + 25.000 x 3.000) 125 tri u 2. Phng php kim tra
v nh gi thc hin trung tm chi ph: Ni dung th hai ca k
ton qun tr chi ph tp trung vo cc chcnng kim tra nh gi
tnh hnh thc hin chi ph. thc hin c chcnng ny hiu
qu hn cc nh qun tr p dng nguyn tc v k thut cak
ton trch nhim. Bc c bn ca qu trnh trin khai h thng
trchnhim l xc nh trch nhim i vi tng loi chi ph. Trng
tm ca nidung ny chuyn t vic lp d ton sang kim tra
nh gi cc kt qu thct trong mi quan h vi kt qu k
hoch hoc d ton xy dng thngqua vic lp v s dng
cc bo co k ton ni b. Cc bo co phi m bo phc v tt
cho qun l n v theo mc phn cp nhm s dng hp l,
tit kim ngun lc, em li hiu qu caonht. Vi t cch l trung
tm chi ph n v phi lp cc bo co k tonphn nh tnh hnh
chi ph, bao gm c chi ph d ton, chi ph thc t phtsinh theo
yu cu phn tch, nh gi tnh hnh thc hin d ton chi ph
vchra nhng nguyn nhn chnh lch so vi d ton v trch
nhim ca cc cnhn, b phn c lin quan. Ni dung phn tch
qua cc bo co ca trung tm chi ph bao gm: - Phn tch tnh
hnh thc hin d ton chi ph ca n v. Trn c s s liu bo
co tin hnh lp bng so snh chi ph thc tvi chi ph d ton
sau khi iu chnh theo cng sn lng thc t. Schnh lch
qua so snh s chi ra tnh hnh thc hin d ton chi ph theo
tngkhon mc cng nh ton b chi ph. Phn tch cc nhn t
nh hng n bin ng ca tng khon mcchi ph. Cc khon
mc chi ph bao gm yu t lng v yu t gi. Bngphng
php phn tch ph hp s xc nh c nh hng ca tng
nhnt. Anh hng ca tng nhn t s ch ra trch nhim qun l
ca cc b phnc lin quan.

79. 80 Vic nh gi trch nhim qun l ca cc trung

tm chi ph thng quacc bo co trch nhim ca cc trung tm
chi ph phi t c cc mc tiunh: - Hon thnh k hoch sn
xut p ng sn phm y cho nhu cutiu th, m bo thc
hin k hoch sn xut trong mi quan h vi k hochtiu th v
kim sot c nh mc d ton chi ph. - Kim sot chi ph
trong mi quan h vi doanh thu c tnh gp phngim t l l
chi ph trn doanh thu gia tng li nhun cho ton t ch c. Xc
nh nguyn nhn ch quan, khch quan, tc ng n tnh
hnhthc hin nh mc v d ton chi ph. Cc bo co b phn
cc cp qun l cng thp i hi mc cngchi tit. nh
gi chnh xc trch nhim ca b phn qun l i vi ccchi ph
thuc phm vi mnh kim sot th chi ph phi c phn thnh
binph v nh ph trong cc bo co b phn do ngoi cc chi
ph pht sinh tib phn th cc b phn cn gnh ch u phn nh
ph do cp trn phn b, ccchi ph ny nm ngoi tm kim sot
ca cc nh qun l thuc b phn mmnh ph trch. 3. Cc
phng php xc nh chi ph trong doanh nghip sn xut:
Phng php xc nh chi ph l phng php tng hp cc chi
ph clin quan n vic sn xut v tth sn phm (hay cn gi l
phng php tnhgi). Mc ch ca vic tng hp chi ph nhm
cung cp thng tin v chi phn v cn thit cho nh qun tr
iu hnh hot ng sn xut kinh doanh.nh gi bn sn phm,
nh gi hng tn kho cui k, xc nh kt qu kinhdoanh trong k
v l c s cho cc nh qun tr lp cc d ton chi ph ccm c
hot ng khc nhau, ng thi lm cn c nh gi chi ph
pht sinhtrong k kinh doanh. xc nh chi ph n v cho t ng
loi sn phm k ton qun tr cth s dng phng php trc
tip hoc phng php ton b. 3.1. Xc nh chi ph theo phng
php ton b: Phng php ny d trn c s coi cc chi ph ca
qu trnh sn xutnh l cc chi ph sn xut m khng cn quan
tm l n c bn cht kh binhay l bt bin. Chi ph n v sn
phm bao gm: chi ph nguyn vt liu trc tip, laong tr c tip

v chi ph sn xut chung bt bin v kh bin. Chi ph sn xut

trn Tng chi ph SX trong k Mc tiu = x bo co kt qu
Mc hot ng SX trong k th trong k

80. 81 Do nhu cu phi kp thi c s liu chi ph n v

nh gi cng vichon thnh v cho cc quyt nh kinh doanh
khc m chi ph sn xut chungn cui k mi tp hp c,
nn cc doanh nghip c tnh chi ph sn xutchung ngay t u
v da vo mc sn lng d kin tin hnh phn bmc chi
ph sn xut chung c tnh. n cui k x l chnh lch chi
phsn xut chung. C hai trng hp. - Chi ph sn xut chung
thc t ln hn chi ph sn xut chung ctnh trng hp ny
lm tng chi ph v gim li nhun. - Ngc li chi ph sn xut
chung thc t nh hn chi ph sn xutchung c tnh trng hp
ny ghi gim chi ph v tng li nhun. Phng php tnh gi ton
b cung cp s liu cho cc doanh nghiplp cc bo co ti
chnh theo quy nh, song xt v gc qun tr phngphp ny
khng p ng c yu cu cho cc nh qun tr trong vic lp
cck hoch linh hot p ng nhu cu thng tin v chi ph n v
trong cc tnhhung quy m sn xut khc nhau v cc quyt nh
v gi bn sn phm vimc sn lng khc nhau. Phng php
tnh chi ph th hai s gip cc doanhnghip khc phc c hn
ch ny. l phng php tnh chi ph trc tip. 3.2. Xc nh
chi ph theo phng php trc tip: Phng php xc nh chi ph
ton b l phng php phn b mtphn chi ph sn xut chung
bt bin cho tng n v sn phm sn xut ratrong k cng vi
chi ph kh bin. Chi ph n v sn phm bao gm c chiph sn
xut chung kh bin v bt bin. Khc vi phng php trn, theo
phng php tnh gi trc tip th chc nhng chi ph ca qu
trnh sn xut m trc tip bin ng theo hot ngsn xut mi
c xem l chi ph sn xut. Nh vy s bao gm chi phnguyn
vt liu trc tip, chi ph lao ng trc tip v chi ph sn xut
chungkh bin. Chi ph sn xut chung bt bin khng c xem

l chi ph sn xuttheo phng php ny. ng hn l chng

c xem nh l chi ph thi k vc tr ra khi thu nhp nh
chi ph bn hng v qun l doanh nghip. Vvy trong gi tr hng
tn kho ca in v sn phm theo phng php trctip khng
cha ng mt yu t no ca chi ph sn xut bt bin. Phng
php trc tip ch tnh cc bin ph nguyn liu, bin ;ph
nhncng v bin ph sn xut chung nn c th cung cp thng
tin nhanh v chiph n v cho cc nh qun tr trong vic ra quyt
nh ngn hn nh: ccquyt nh v gi bn sn phm, lp d
ton nhanh hay quyt nh chp nhnhay khng chp nhn thm
mt n t hng.

81. 82 Nu nh cng tc lp bo co b phn nh gi

trch nhim qun l vcc phng php xc nh chi ph cung cp
thng tin cho chc nng kim trav nh gi chi ph th phn tch
thng tin chi ph l mt trong nhng nidung ca k ton qun tr
chi ph trong vic cung cp thngtin cho qu trnhra quyt nh c a
nh qun tr. 4. Phn tch thng tin chi ph phc v qu trnh ra
quyt nh canh qun tr: 4.1. Phn tch ho vn: im ho vn
l c s gip cho nh qun tr xy dng k hoch v xcnh cc
phng n kinh doanh mt cch ch ng t c kt qu
dkin trong nhng iu kin nht nh v doanh thu, gi bn, chi
ph... Trn cs s liu chi ph phn tch thnh bin ph v nh
ph, ta thc hin mt sni dung phn tch sau: Phn tch im
ho vn vi cng thc: Tng chi ph c nh im ho vn (vsp)
= Gi bn n v - Chi ph bin i n v Trn c s sn lng
ho vn k ton xc nh doanh thu ho vn, t lho vn v xc
nh s d an ton. 4.2. Phn tch mi quan h gi a chi ph - kh i
lng - li nhun: Phn tch mi quan h gia chi ph - sn lng
- li nhun l k thutnh gi nh hng ca nhng thay i v
chi ph i vi li nhun trongdoanh nghip. Song vic phn tch
ch c ngha khi n c t trongnhng iu kin gii hn nh:
- Gi bn n v sn phm khng i. - Chi ph phi phn thnh

nh ph v bin ph mt cch chnh xc. - Kt cu sn phm c

nh khi thay i yu t chi ph v sn lngtiu th. - Mi quan h
bin ng ca chi ph, sn lng, doanh thu, li nhun lquan h
tuyn tnh. - nh ph khng thay i trong phm vi hot ng. - Ap
dng phng php tnh gi trc tip hoc phng php ton
bnhng sn lng sn xut bng sn lng tiu th. ng dng
ca m hnh phn tch CVP tp trung cc ni dung sau: - Phn
tch mc sn lng cn thit t mc li nhun mong mun.

82. 83 - Phn tch s nh hng ca thay i chi ph n

li nhun. - Phn tch s nh hng ca kt cu mt hng i vi
s thay i cali nhun. - Phn tch s thay i ca gi bn n
li nhun. Mc tiu ca nhng ng dng phn tch trn l nhm
cung cp nhngthong tin cn thit cho nh qun tr doanh nghip
kp thi c nhng quytnh khi c nhng tnh hung kinh doanh
thay i, gip doanh nghip thuc li nhun ti a trong iu
kin cho php. phn tch mi quan h chi ph - sn lng - li
nhun. K ton quntr chi ph thng s dng cc cng c phn
tch sau: - S d m ph: l phn chnh lch gia doanh thu vi
bin ph snxut kinh doanh. ch tiu s d m ph c ngha
trong vic vn dng phntch mi quan h CVP. S d m ph
trc ht dng trang tri nh ph,phn cn li l li nhun
thun ca doanh nghip. N th hin phn ng gpca b phn
sn phm to nn li nhun. B phn no c s d m ph lns
c kh nng ng gp nhiu hn vo vic gia tng li nhun. * T
l s d m ph: l ch tiu biu hin mi quan h bng s
tngi quan h t l s d m ph vi doanh thu hoc gia
phn ng gp vin gi bn. Khi t mc sn lng trn im
ho vn, doanh thu tng lnli nhun s tng mt mc bng tch
t l s d m ph vi doanh thu.

83. 84 CHNG II TNH HNH THC T QUN TR CHI

PH TI CNG TY DT MAY 29/3A. GII THIU KHI QUT V
CNG TY DT MAY 29/3:I. QU TRNH HNH THNH V PHT

TRIN CNG TY DTMAY 29/3:1. Qu trnh hnhthnh v pht

trin ca Cng ty Dt may 29/3. Sau ngy t nc hon ton gii
phng, trc nhu cu khch quan vs pht trin ca nn kinh t
v nhu cu lm p ngy cng tng, ng thinhm xy dng nn
kinh t ng b v hon chnh. Cc nh tiu thng Nng
cng nhau gp vn thnh lp nn "T Hp dt 29/3". Lc b y gi,
cs vt cht cn th s v mang tnh th cng. Ton c s ch
c 12 my dt,40 nhn vin hot ng hon ton bng k thut th
cng do 38 c ng nggp. Ngy 29/3/1976 nhn d p k nim 1
nm ngy gii phng Nng "Thp dt" chnh thc c
khnh thnh. T nhng nm 1976 n nm 1978,k ngh dt
khn bng cn kh mi m. c iu kin pht trin v
mrng sn xut, ngy 28/01/1978 "T hp dt" c chuyn
thnh "Cng tyhp doanh 29/3" vi tng s vn trn 1 t ng v
sn xut ra hng triu khn mt, mc d cht lng cha cao
nhng p ng c nhu cu th trngtrong nc, gp c
phn no vo nn kinh t trong thi k bao cp khkhn ca t
nc. Ho cng xu th ca nn kinh t ang pht trin , ngy
29/3/1984 xnghip c cho php chuyn thnh n v quc
doanh v c i tn thnh"Nh my Dt 29/3". Nh my dt
29/3 hot ng vi mc tiu to cng nvic lm cho ngi lao
ng tnh nh nng cao mc thu nhp cho cn b cngnhn vin
trong nh my. y l thi k "Nh my dt 29/3" t tc
phttrin hng nm ln n 20% vi m hnh hot ng qun l
tin tin v 70%hng ho c xut khu ra nc ngoi. Nh my
dt 29/3 c khi cngnghip bu l l c u v c Nh
nc tng thng hun chng lao nghng 2. Nhng t nm
90 - 92 do s bin ng ca nn kinh t th trngtrong v ngoi
nc lm nh hng nhiu n hot ng kinh doanh
xutkhu ca nh my th trng xut khu b hn ch. c v
Lin X nphng hu hp ng, nh my lin tc gp kh khn
do th trng tiu thb mt. Hng ho ng nguyn liu vt liu

chnh tn kho qun l gi ctng vt lm cho hot ng kinh doanh

ca nh my b tr tr.

84. 85 Tht thot 1 lng vn ln nh hng n vic lm

ca hng trm cngnhn. Bn cnh nh my phi cnh tranh
quyt lit vi cc doanh nghipt nhn n v ngoi quc doanh...
khng th khoanh tay ng nhn nh myngy cng ri vo tnh
trng b tc, gim c v cng nhn nh my huyng vn gp
trong cn b cng nhn vin bng cc gii php k thut qunl
cng vi s vn huy ng c, nh my hnh thnh xng
may v giiquyt c vic lm cho gn 300 cng nhn nh my
m rng thm thtrng Lo v Campuchia, khuyn khch
tiu th sn phm bng cch ara nhng phng thc thanh
ton thun li cho khch hng. Cng vi s phttri n ca ngnh
may mc nh my thnh lp thm xng may xut khu,kp
thi gii quyt vic lm cho hn 700 cng nhn. Ngy 3/01/1992
theoquyt nh s 3156/QUB ca UBND tnh Qung Nam -
Nng nh mychnh thc i tn thnh "Cng ty dt may 29/3" vi
tn giao dch lHACHIBA c t cch php nhn v quyn xut
khu trc tip vi tng svn trn 7 t ng. 2. Chc nng v
nhim v ca Cng ty dt may 29/3: Gia cng cc mt hng may
mc nh o jacket, o s mi, qun short, vcc mt hng d t kim.
Sn xut v kinh doanh cc mt hng khn bng gm khn tm,
khntay, khn mt... Phc v sn xut v tiu dng ni a. Thc
hin cc ch tiu kinh t x hi gp phn nng cao hiu qu
hotng kinh doanh.II. C IM HOT NG SN XUT
KINH DOANH CA CNGTY DT MAY 29/3: Trong giai on nn
kinh t ang trn pht trin cng vi s cnhtranh gay gt ca
th trng, cng ty khng ngng u t m rng hotng sn
xut kinh doanh, trang b my mc thit b mi, thay i quy
trnhcng ngh hin i... Hin nay cng ty u t m rng ch
yu hai lnh vcdt v may mc. 1. c im ngnh dt: p
ng nhu cu ca khch hng, ngnh dt c nhng bc thay

ing k, sn phm ngnh dt rt a dng v phong ph: cc

loi khn mt,khn tay, khn tri ging, o chong tm... sn
lng sn xut ngy cngtng ln, cht lng sn phm ngy
cng cao, th trng tiu th khng ngngc m rng sang cc
nc nh: Thi Lan, Nht... sn phm a dng v musc v u
c sn xut chung bng loi nguyn liu vt liu chnh l
cotton100% vi nhiu kch c v kiu dng khc nhau.

85. 86 1.1. Nguyn liu vt liu ngnh dt: Nguyn liu vt

liu dng cho sn xut khn bng bao gm: si (chyu l si
cotton Nm34). Ngun cung cp si cho cng ty hin nay l: - Cng
ty dt Ho Th. - Cng ty Dt Hu. Ngoi ra cng ty cn nh p s i
t cc nc: n , Pakistan... 1.2. Sn phm: Sn phm ngnh
dt ca cng ty bao gm nhiu loi khc nhau: khnmt, khn
tm, o chong tm... vi kch c, kiu dng, mu sc khc
nhau.Mc d c nhiu chng loi nhng sn phm khn bng ch
yu ca cng tyc th quy v hai dng chung l khn jaquad v
khn trn. MT S SN PHM KHN CH YU CA CNG TY
STT Loi khn Quy cch Trng lng 1 Khn mt 28x40 450gr/t
2 Khn mt 28x41 380gr/t 3 Khn tay 33x33 600gr/t 4 Kh n tm
35x70 100gr/t 5 Khn tm 60x120 6 Ao chong tm S,M,XL 2.
c im ngnh may mc: n nm 1992, ngnh may mc mi
chnh thc i vo hot ng kinhdoanh Cng ty dt may 29/3,
ch yu di hnh thc nhn gia cng cc mthng xut khu cho
cc n v trong v ngoi nc. S ra i ca ngnh maymc
em li nhiu li ch cho cng ty, em li doanh thu ng k cho
cngty v trang tri c s thiu ht v ti chnh. Tuy mi i
vo hot ngvi nm nhng ngnh em li nhiu hiu qu tt,
cht lng sn phmngy cng cao vi h thng thit b tin tin.
Mt khc ton b nguyn vtliu u do nc ngoi cung cp nn
vn cht lng v cung ng nguynvt liu u c m
bo. Trong nm 2000, cng ty sn xut xut khu gn4 triu sn
phm xm nhp vo nhiu th trng, Nht, i Loan, c, v

trongtng lai s m rng sang nhiu th trng nc ngoi khc.

2.1. Nguyn liu vt liu: Nguyn liu vt liu chnh l vi c
sn xut ti nc ngoi vi chtlng cao.

86. 87 2.2. Sn phm: Sn phm may cng ty gm o

jacket, o s mi vqun...III. T CHC B MY QUN L TI
CNG TY DT MAY 29/3: 1. T chc sn xut: 1.1. B phn sn
xut chnh: Phn xng dt: l ni trc tip ch bin nguyn liu
vt liu chnh lsi mc bng cch kt hp si ngang si dc
to ra sn phm hon chnh. Phn xng may: khi nhn nguyn
liu vt liu t khch hng s tinhnh gia cng to ra thnh phm
theo ng quy nh trong n t hng thchin may tng cng
on. Phn xng ty nhum: thc hin ty nhum si theo tng
mu hngkhc nhau. Phn xng ct. Phn xng hon thnh:
hon thnh sn phm, tin hnh ng gi vnhp kho. 1.2. B
phn phc v sn xut: Gm cc t c in, t l hi, l mc, t
c kh... phc v cho qu trnhsn xut c lin tc, c nhim v
cung cp hi in, ng c my n ...trong tng ca sn xut. 1.3.
B phn sn xut ph: C nhim v x l ph phm ph liu.

87. 88 S T CHC SN XUT TI CNG TY

CNG TY B PHN B PHN PHC B PHN SN XUT
CHNH V SN XUT SN XUT PH PHN XNG PHN
XNG MAY DTPX PX PX PX PX PX Nh T T T i Xct
may Ty dt l kho xe c mc l Hon nhum Hon in hi ph
tt thn liu h

88. 89Ghi ch: S B MY T CHC QUN L TI

CNG TY Quan h rtc GIM C tuyn Quan h chc nng
PH G 1 PH G 2 PH G 3 P. HNH PHNG KD P.KTQL
P.KTQL CHNH MAY DT P.XD CB&QLCT XNG P. TC X K
THUT MAY 2 X NGHIP K XNG H NGHIP DT NHIM
TON MAY XNG CT X. C MAY 3,4 XNG IN MAY

DT XNG CHUYN WASH X.HON DNG THNH X.MAY

KCS HON THNH KCS

89. 90 2. C cu t chc qun l: Hin nay cng ty p

dng m hnh t chc qun l theo kiu trc tuynchc nng.
Gim c ton quyn quyt nh mi vic lin quan n hot
ngsn xut kinh doanh, vi s gip ca ban tham mu gm
hai ph gim c,trng phng v ph phng... trin khai th c
hin k hoch theo phm vi quynhn ca mnh. Nhng quyt
nh qun l do cc phng ban chc nng xut sc gim
c cng ty cn nhc tin hnh ra quyt nh truyn t t
trnxung di theo tuyn quy nh. * Nhim v v chc nng
ca cc b phn trong c cu t chc: + Ban gim c gm: Gim
c: c trch nhim qun l v iu hnh m,i hot ng sn
xutkinh doanh ca cng ty. Ph gim c 1: kim gim c x
nghip dt, qun l v iu hnh cngvic sn xut x nghip
dt. Ph gim c 2: Kim gim c x nghip may xut khu,
qun l v iuhnh cng vic sn xut x nghip may. Ph
gim c 3: l ngi ph trch xy dng c bn, chu trch nhim
vcht lng c s h tng ca cng ty. Phng t chc hnh
chnh: Qun l nhn s, nghin cu xut vi gimc, b tr
sp xp lao ng ph hp yu cu sn xut. Phng ti chnh k
ton: t chc hch ton k ton, theo di thu chi, qunl ti s n
ca cng ty. Phng kinh doanh: theo di, gim st tnh hnh th c
hin k hoch snxut kinh doanh, tham mu cho gim c v gi
c vt t, hng ho sn phmmi. Phng k thut cng ngh : ch u
trch nhim v cng tc vn hnh thit b,thi t l mu theo ng
n t hng v xut vic b sung hay thanh l thit bc lc
hu. Phng XDCB v qun l cng trnh: qun l cc cng trnh
xy dng,nhng cng trnh mi v thc hin cng vic sa cha
nh. Ban qun tr i sng: chm lo i sng, thc hin qun l
vic n tracho cng nhn, nh tr y t...IV. C IM T CH C
HCH TON K TON TI CNG TY DTMAY 29/3: 1. T chc

b my k ton: B phn k ton ti cng ty hin c p dng

theo m hnh k ton tptrung, mi cng tc k ton u c tp
trung ti phng k ton. Cc b phn

90. 91nh: kho, cc phn xng c nhim v ghi chp

tng hp s liu... ri nh kchuyn s liu ln phng k ton. S
B MY K TON (trang 23) 2. Chc nng, nhim v ca
tng thnh vin trong phng k ton: K ton thanh ton: theo di
cc khon phi thu, phi tr, tm ng... K ton vt t: theo di
nhp xut tn nguyn liu vt liu. K ton ti sn c nh kim k
ton tiu th: theo di bin ng v tisn c nh, trch kh u hao
ti sn c nh... theo di tnh hnh tiu th cngty. K ton xy
dng c bn: theo di tnh hnh XDCB, ngun vn XDCB cng
ty. Th qu: bo qun chi tin mt. K ton trng K ton tng
hp kim k ton gi thnh K K K ton K Th ton ton
TSC kim ton qu thanh vt k ton XDCB ton t tiu th Ch
thch: Quan h trc tuyn K ton tng hph chc ton gi
thnh): tp hp chi ph sn xut sn Quan (kim k nngphm,
tnh gi thnh sn phm, lp cc bo co ti chnh, theo di chi tit
cckhon thu chi tin mt, tin gi ngn hng, cc khon cng n
ca cng ty. K ton trng: c nhim v t chc cng tc k ton
cng ty, thammu cho gim c cc vn v ti chnh k ton.
3. Hnh thc s k ton: Hin nay cng ty ang p dng hnh thc
nht k chng t ci bin, ccs k ton c p dng ch yu l:
s ci, s k ton, nht k chng t v ccbo co ti chnh. S
HNH THC K TON TI CNG TY DT MAY 29/3

91. 92 Chng t gc Bng k S qu S th k chng t

ton chi gc tit Nht k chng t Bng tng S ci hp chi ti t
Bo co k ton Ghi ch: Ghi hng ngy Ghi cui qu * Trnh t
ghi chp: Hng ngy cn c vo cc nghip v pht sinh
trnchng t gc, k ton ghi vo nht k chng t theo bn c
ca ti khon kthp phn tch i ng N vi cc ti khon c

lin quan. i vi cc i tngcn theo di chi tit, cn c vo

chng t gc ghi vo cc s chi tit.

92. 93B. THC TRNG V QUN TR CHI PH TI

CNG TY DT MAY 29/3: 1. Cng tc lp k hoch gi thnh t i
Cng ty Dt may 29/3: Hin nay ti Cng ty Dt may 29/3 cng tc
lp k hoch gi thnh l mttrong nhng ni dung c bn nht
ca cng tc k ton qun tr chi ph, thngtin v gi thnh k
hoch l cn c phng kinh doanh xc nh gi bn trongcc
hp ng sn xut sn phm hay gia cng cho khch hng. Cng
tc lp k hoch gi thnh c tin hnh vo u mi nm v
cxy dng cho c nm do b phn k ton thc hin kt hp
vi phng kinhdoanh v phng k hoch. Cng ty ch lp k ho ch
gi thnh cho 2 mt hng kinh doanh l khnbng i din cho
sn phm dt, qun u tiu chun i din cho sn phm may.i
vi mt hng khn bng gi thnh k hoch c lp tnh trn 1
kg khnbng, cn i vi sn phm may th gi thnh c lp
tnh cho 1 chic qun utiu chun, iu ny c ngha l cc sn
phm may mc khc s c quy i raqun u tiu chun theo 1
t l nht nh. V d: 3.500.000 sn phm qun utng ng
vi 7.000.000 sn phm s mi. Sau y l bng d ton gi thnh
sn phm dt v may mc nm 2005 TT Khon mc Khn bng
Sn phm may (USD/kg) (USD/qun u ) 1 Nguyn liu chnh 2,23
4,450 2 Vt liu ph 0,38 0,090 3 Nhin liu, nng lng n c
0,32 0,145 4 Ph tng thay th + CCL 0,05 0,050 5 Lng +
BHXH 0,87 0,600 6 Khu hao TSC 0,46 0,127 7 Chi ph QLPX +
QL cng ty 0,06 0,095 8 Bao gi vn chuyn 0,09 0,050 9 Li vay
0,31 0,384 Gi thnh ton b 4,77 5,991 Cch xy dng c
thc hin nh sau: - Chi ph nguyn liu chnh c xc nh cn
c trn gi mua v nhmc tiu hao khi sn xut ra 1 n v
thnh phm (kg hoc qun u). Gi muanguyn liu th do b
phn kinh doanh kho st trn th trng. Tnh hnh thtrng
nguyn liu lun thay i v vy i hi b phn kinh doanh phi

d boc mc bin ng ny trnh c nhng ri ro (b

pht, l...)

93. 94 nh mc tiu hao da trn nh mc tiu hao

trung bnh theo ti liuthng k ca k trc. - Vt liu ph , nhin
liu, nng lng, nc cn c vo nh mc tiu haotnh cho tng
loi sn phm hoc yu cu t hng ca khch hng. - Ph tng
thay th + cng c dng c: c xc inh nh mc chi ph
dton cho c nm (da vo nm trc v d kin s bin ng
tng hay gim chiph ca nm k hoch) ri sau tin hnh phn
b cho 1 n v sn phm theosn lng d kin sn xut sn
phm ca nm k hoch. - Lng v BHXH: cn c nh gi
lng k hoch do b phn lao ng -tin lng xy dng trc
cho k k hoch. - Khu hao TSC: xc nh mc khu hao d
kin theo ch quy nhri sau tin hnh phn b cho n v
sn phm theo sn lng d kin canm k hoch. - Chi ph
QLDN v chi ph qun l phn xng: tng t nh cng cdng
c. - Bao gi vn chuyn. - Li vay: da vo nm trc v d kin
bin ng tng, gim ca nm khoch ri sau tin hnh phn
b cho 1 n v sn phm theo sn lng dkin. Nh gi thnh
k hoch s l cn c xc nh gi bn theo hp ng.ng
thi vi cng tc lp d ton chi ph cng l cn c kim sot
cc chiph thc t pht sinh ti cc b phn sn xut. Tuy nhin
bn cnh cng tclp k hoch gi thnh ti cng ty cng bc
l mt s hn ch sau: + Phng php lp k hoch gi thnh l
phng php tnh gi ton b vvy trong trng hp sn lng
thc t thay i th chi ph n v d kin skhng chnh xc na.
+ Thc cht k hoch ca doanh nghip l k hoch tnh - thiu
tnh linhhot trong vic ng ph vi cc tnh hung c th xy ra
trong nm k hoch. 2. Thc hin kim sot chi ph thng qua vic
lp bo co b phn tiCng ty: Quy trnh kim sot hin ti ca
cng ty Dt may 29/3 tp trung vo ccmt kim sot cc chi ph
nguyn liu pht sinh trong khu mua hng, ch binv cc chi ph

pht sinh trong qu trnh ch bin nh tin lng cng nhn,

ccchi ph v vt t da trn c s xem xt nh mc tiu hao
thc t so vi nhmc trung bnh, nng sut lao ng ca t sn
xut, tnh hnh s dng cc loivt t tit kim hay lng ph. Ti
Cng ty cc bo co t cc phn xng sn xut c lp nh k
(5ngy) chuyn v phng kinh doanh gip cho vic theo di tnh
hnh thc hinnh mc chi ph, trng hp pht sinh vt mc
cho php th phng kinh

94. 95doanh phi tm hiu nguyn nhn v kp thi c bin

php iu chnh. Cc boco c lp ti cc phn xng sn
xut bao gm: - Cc bo co v tnh hnh s dng nguyn liu. Bo co v lao ng. - Bo co vt t. 2.2. Cc bo c v nguyn
liu: Quy trnh kim sot chi ph nguyn liu:TT Loi bo co Trnh
t lp Trch nhim1 Bng k nguyn liu mua Ngi bn v t
tip nhn (lp T mua v t vo phiu tip nhn), b phn d tip
nhn kin lp bng k nguyn vt liu2 Bng k nh mc bn B
phn ch bin lp bng k T sn xut thnh phm tnh hnh th c
hin nh mc chi ph vt liu3 Bo co kt qu sn xut Bng k
nh mc bn thnh T sn xut phm -> lp bo co KQSX ->
phiu nhp kho C th ni dung ca cc bn bo co nh sau: Bng k nguyn liu mua vo: xc nh s nguyn liu mua vo
s dngcung cp thng tin chi ph nguyn vt liu v l cn c
nh gi trch nhimca t mua v t tip nhn sau khi i chiu
vi bng k nh mc bn thnhphm . BNG K NGUYN LIU
KHN BNG Ngi bn Nguyn liu mua vo H tn a ch Tn
mt hng S lng n gi Tng gi thanh tonDt may HT Si
cotton 20/1 42595.00 27127.22 1155483735Dt may HT Si
cotton 20/2 8946.90 30873.32 276220490Dt may HT S i cotton
23/2 3065.20 36600.00 112186320CKHT Si cotton 26/2
26410.30 36359.50 960265317AD Si cotton 32/2 26410.30
30359.50 960265317HT Si Ne 20/1 34473.60 27776.32

95749800 Si Peco 53.00 35000 1855000Tng cng 141964.3

4423859979

95. 96 Khi s nguyn liu c a vo sn xut, nh

mc sn xut c theodi trn bng k nh mc bn thnh
phm. BNG K NH MC BN THNH PHM DT Cng
on: Dt Tn khn nh mc Nng sut Cht lng tiu hao si
(kh/ca/my) (%A)Dt 1. K28x28/2 (TT) 1,23 200 94ATM 2.
J38,5x74,5/18/19, 1,19 J38,5x74,6/16 30 88 3. K65 x130/13 1,04
19 78 4. K70x145/1; K70x150/1 1,09 18m/ca/my 81 5. AC/16(TT)
1,08Dt kim K89x152,5/4/5/6 (iu chnh ) 1,11 25 73,3 Chi ph
nguyn vt liu tng thng do: cc nguiyn nhn gi muanguyn
liu cao hoc nh mc ch bin tng. Gi c nguyn liu ph
thuc rtln vo th trng, ngoi tm kim soy ca doanh
nghip. Song gi ca nguynliu tng nu b phn thu mua nh
gi nguyn liu xu thnh nguyn liu tt.Mt khc qua bng k
nh mc bn thnh phm gip cho b phn kinh doanhkim sot
c tnh hnh thc hin nh mc tiu hao v nguyn liu. Cn
cvo bng theo di tnh hnh sn xut hng ngy so vi bng k
nh mc bnthnh phm xc nh xem c nhng bin ng
tng gim. Sau y l bngtheo di tnh hnh sn xut hng ngy.
T bng k nh mc bn thnh phm thng k phn xng s
ln boco kt qu sn xut nh sau: BO CO KT QU SN
XUT Phn xng dt Loi nguyn liu: Si Cotton 32/2 S
lng: 25017. Thnh tin : 909605611,5. Ngy nhp nguyn liu:
3/7 ngy sn xut 5/7 Thnh phm: khn TT Tn mt hng Quy
cch Trng ng S lng Ghi ch (m/chic) (gr/ch) 1 KD28x40
28x40 25,0 50.000 3 mu 2 KM28x41/6 28x41 29,0 100.000
Dt mc 3 KM28/41/2 28/41 48,0 150.000 5 mu 4 KT34x75/1
34x75 90,0 50.000 5 mu

96. 97 5 KT40x80 40x80 78,0 50.000 Dt mc 6

KT45x100 45x100 120,0 3.000 Dt mc 7 KT60x120/8 60x120
250,0 1.000 Hng + cam 8 KT65/120/4 65/120 250,0 30.000 D t

mc Kim sot chi ph nguyn vt liu mua vo qua bng k

nguyn liu muavo vi bng k nh mc chi ph gip cho vic
kim sot c cht lng vs lng ca vt liu mua vo, l
cn c quy trch nhim cho tng b phnhot ng lin quan.
y l khu rt quan trng v rt kh qun l, xy ravn tiu
cc. 2.3. Cc bo co v lao ng: Trong iu kin hin nay cc
cng ty dt may u s dng lao ng thcng trong ton b cc
giai on ca quy trnh sn xut (sn phm may mc) V vy ngoi
chi ph nguyn liu chim t trng ln trong gi thnh thchi ph v
lao ng cng l mt trong nhng chi ph c bn. Kim sot chi
ph lao ng chnh l kim sot n gi lng, thi gianlm vic
ca ngi lao ng qua bng chm cng, kim sot nng sut lao
ngthng qua bo co thc hin cc b phn. Quy trnh kim
sot chi ph lao ng nh sau: QUY TRNH KIM SOT CHI PH
LAO NGTT Loi bo co B phn lp Ni dung kim sot1
Bng nh mc n gi B phn t chc hnh Kim sot chi ph
tin lng chnh lng tng b phn2 Bo co kt qu thc
hin T hoc b phn theo Kim sot nng sut lao ca cc b
phn cung cp tng hot ng ng ca tng b phn3 Bng theo
di lao ng Thng k ca t b Kim sot thi gian lao phn
ng v nng sut ca tng nhn vin theo tng ngy4 Bng
chm cng Thng k t hoc b Kim sot tin cng, ngy phn
cng lao ng trong thng BNG NH MC N GI LNG
CNG ON DT Dt ATM Dt kim: iu chnh 1. K28x28/2
(TT) : 83/ch 1. K89x152,5/4/5/6: 618/c 2. J38,5x74,5/18 :
245/ch (341 - 159 - 46 - 54 - 18) 3. J38,5x74,5/19 : 245 /ch 4.
K65 x130/13 : 585/ch 5. 70x145/1 (TT) : 1043/ch

97. 98 6. 70x150/1 (TT) : 1043/ch 5. AC/16(TT) :

1060/m n gi lng do b phn t chc hnh chnh xy dng:
n gi lngcao hay thp s nh hng n chi ph tin lng.
Qua kim sot chi ph tinlng cho tng hot ng c th:
bo co kt qu sn xut b phn l cn c tnh lng cho cc

t v qua bo co ca tng t c th nh gi c chtlng lao

ng. T bo co sn xut ca t tnh ra tin lng cho tng
ngi cngnhn, cng ty s dng bng chm cng, cn c vo
bng chm cng lpbng lng chi tit cho tng b phn.

98. 99 T bng theo di lao ng thc t ca tng ngi

s c chuyn vo bng chm cng: Cng ty dt may 29/3
BNG CHM CNG n v: X nghip dt Thng 7/2004 B
phn: Dt ATM Ngy trong thng Quy ra cng Ngh M Cng K
70% GhiTT H v tn Thm F,R BHXH K0 l 1 2 3 ... 30 31 th i
sn ln R0 ch gi L,H C, do gian phm gA B C 1 2 3 ... 30
31 32 33 34 35 36 37 38 391 Phm Th A 8 8 4 ... 8 8 25,52 Bi
Vn B 8 F ... 8 23 1 2 .....

99. 100 T bng chm cng quy ra lng thng qua bng
lng chi tit: LNG CHI TIT MAY 1 Thng 3/2005 34 38. 80
40 28* 40. 35 40* 15 28 35 28* 38* 40 40. Loi 28* 25/1 30/1 30/ *
34* 5/ 30*5 * * 41/ 5* * 80/ 2.5 * * 41/1 74/ * 5* kh n 41/2 0 2 17 75/
75/1 12; 6 16 70/ 6 64 70 3 /6 28 35 0 2A 60 64 3 19 0 3 2485 544
790 177 261 14 392 20 1129 332 1003 707 58 46 21 10 689 80 37
54KCS ln 57 16 02 66 12 00 0 82 14 4 64 64 62 4 96 30 10 3 6
72 Lng 27n gi 6.5 7 5 25 5 45 6 13 13 12 9 14 75 5 25 7 52
16 77 25 SP 8Hu 700.30 100 503 193 116 258 22 19 800 970
576 34 27 24 640 14 184 41 0 36 6 71 1 8 0 6 0 0 3 0 0 8 0 4L c
605.40 755 128 161 106 255 15 10 344 730 402 90 79 379 11 12
88 0 2 0 4 2 2 5 0 8 4 1 2 2 9 0 8Thu 846.20 207 501 324 133 468
15 17 105 129 580 64 36 40 667 40 40Thu 0 87 6 6 8 0 2 42 68 2
6 0 0 3 8Thanh 714.40 156 444 634 103 570 26 320 33 783 26
117 665 52 20 20 304 34 40Thu 0 74 8 4 5 0 5 6 0 1 52 1 6 0 0 8
2

100. 101 Vic kim sot chi ph lao ng y khng c

ngha l ct gim chi phm c th gia tng cc chi ph trn c s
em li hiu qu, th hin vic tngnng sut lao ng dn n

gim chi ph tnh trn n v sn phm. 3. Bo co v vt t : Bo

co vt t nhm theo di lng vt t c xut dng a vo
snxut cung cp thng tin v chi ph vt t, qua nh gi tnh
hnh s dng vtt ti phn xng so vi nh mc l tit kim
hay lng ph nhm xc nh trchnhim vt cht cho b phn s
dng. qun l v kim sot i vi cc loi vt t khi xut dng
trnh mtmt h hng... cc phn xng khi nhn vt t v phc
v sn xut, ngi nhnphi k vo phiu xut vt t v vit phiu
vt t s dng cho sn xut hay ccphng ban lin quan trn
phiu phi c xc nhn ca th kho, qun c phnxng, gip
cho vic quy trch nhim v sau: PHIU THEO DI VT T B
phn: T ngy 5 n ngy 7 thng 6 nm 2004 TT Tn vt t VT
S nh Tha Ghi ch lng mc (thiu) 1 Dao ct Ci 15 15 2
Bng keo Cun 35 32 +3 3 Ko Inox Ci 17 17 4 Ch Cun 50 45
+5 5 Thng carton 30x10 Ci 20 20 6 Gng tay Ci 15 15 7 Nt
Chic 120 110 +5 Ct i chiu tha thiu so vi nh mc c
s dng theo di vt tlng ph hay tit kim, gip cho vic xc
nh nguyn nhn v trch nhim cab phn phc v cho kim
soy v qun l vt t tng b phn s dng c th. 4. Bo co
kt qu kinh doanh b phn theo sn phm: nh k hng thng
cc bo co kt qu tnh theo sn phm nh k hngthng nhm
cung cp thng tin lm c s ra quyt nh iu chnh cc hot
ngkinh doanh ca cng ty trong tnh hung li nhun kinh doanh
ca doanh nghipc chiu hng bt li. Doanh thu theo sn
phm c b phn k ton tiu th ca n v theodi c th ti
cng ty Dt may 29/3 cch tnh kt qu kinh doanh nh sau: KQ =
DT - CF Doanh thu (DT): cn c vo lng sn phm sn xut
hon thnh ccung cp bi cc phn xng dt, phn xng
may v gi bn theo hp ng.

101. 102 + Chi ph nguyn liu c cung cp t bo co

tng hp, t cc bng knguyn liu do thng k nguyn liu bo
co. Cc chi ph gia cng c bo co tng hp ph hng thng

do k tontng hp cung cp ri sau phn b cho tng loi

theo tiu thc sn xut. Nhvy trn s sch nh trn ti cng ty
Dt may 29/3 lp bo co kt qu kinhdoanh nh sau:

102. 103 BO CO KT QU KINH DOANH T ngy 1

n ngy 31/8/2004 Lng Lng Gi tr n gi Gi Doanh Ph
gia Li (l) Tphm Quy VNTT Mt hng nguyn nguyn trung bn
thu cng ng (kg hoc ng liu (kg) liu (USD) bnh (USD)
(USD) (USD) (USD) chic)1 Khn bng 80587,14 185350,4
36359,50 65518 4,95 324314,1 211225,5 113088,6 17868003002
SP May mc 21725 73425 53400 16500 6,64 109560 25575
10560 166848000 theo gi FOB3 SP May mc 275000 467500
423500 44000 695200000 theo gi gia cng Tng cng 258775,4
901374,1 660300,5 167648,6 2648848300

103. 104 T bng trn c th nh gi c kt qu kinh

doanh tng mt hng,gip doanh nghip xc nh c nguyn
nhn ca hin tng li nhun gimst hoc thua l c bin php
iu chnh v kim sot chi ph i vi nhng mthng b thua l
hoc khng c li nhun.

104. 105 CHNG III MT S KIN HON THIN K

TON QUN TR CHI PH TI CNG TY DT MAY 29/3 Da trn
c s phn tch thc trng cng tc qun tr chi ph ti Cng ty dt
may 29/3, tc gi xin xut mt s gii php hon thin nh sau:
- Hon thin cng tc lp d ton chi ph. - Hon thin cng tc
lp bo co b phn phc v yu cu qun tr. 1. Hon thin cng
tc lp d ton chi ph: Nh phn tch phn thc trng mt
hn ch c bn ca cc d ton chi ph ti Cng ty Dt may 29/3
l n cha m bo tnh linh hot, ch ng cho cc nh qun tr
trong vic ra cc quyt nh nhng tnh hung v quy m hot
ng khc nhau. p ng yu cu lp d ton linh hot trong
nhng iu kin c quy m hot ng khc nhau, i hi doanh
nghip phi thc hin vic phn loi chi ph theo cch ng x chi

ph. + Thc hin phn loi chi ph theo cch ng x: Chi ph ti

Cng ty Dt may 29/3 bao gm: chi ph nguyn vt liu chnh, v t
liu ph, lng cng nhn, lng b phn qun l cng ty, lng
b phn qun l phn xng, cng c dng c, khu hao TSC,
in, nc, in thoi, fax, cng tc ph, ph vn chuyn v bc
vc, ph kim ho, ph thu ngoi gia cng, sa ch a thng
xuyn, n ca v c hi, li vay... Cn c vo ti liu chi tit ca
KTTC, chi ph c phn loi theo cch ng x chi ph theo bng
sau: BNG PHN LOI CHI PH THEO CCH NG X CHI
PHS hiu Loi chi ph Bin nh Chi ph TK ph ph hn hp
6211 Nguyn vt liu chnh x 6212 Nguyn vt liu ph x 622
Lng cng nhn v cc khon trch theo lng x 6271 Lng
qun l v cc khon trch theo lng x 6279 Bi dng c hi x
6274 Khu hao TSC x 6273 Chi ph dng c x 6277 in x 6277
Nc x x 6277 Sa cha, bo dng thng xuyn x

105. 1066278 Cc chi ph bng tin khc (PCCC...) x6411

Lng nhn vin bn hng x6412 Chi ph vt liu bao b x6413
Chi ph dung c dng x6414 Chi ph khu hao TSC x6415 Chi
ph bo hnh x6416 Chi ph bng tin khc x6417 Chi ph vn
chuyn, bc vc, xut khan x6421 Chi ph nhn vin qun l x6422
Chi ph vt liu qun l x6423 Chi ph dng vn phng x6424
Chi ph khu hao TSC x6425 Chi ph d phng x6427 Chi ph
dch v mua ngoi x6428 Chi ph li vay x6428 Chi ph tip tn,
tip khch, hi ngh x6428 Cng tc ph x6428 Qung co, y t,
o to x Cc chi ph bao gm: nguyn vt liu chnh (si), vt liu
ph (nt, ch,khuy...) bao b ng gi, chi ph vn chuyn, bc
vc... l nhng chi ph bin itheo sn lng sn xut nn thuc
chi ph bin i. Cc chi ph phc v qun lnh lng qun l,
khu hao TSC, chi ph dng c dng, in thoi, sacha, li
vay, d phng, cng tc ph... l nhng chi ph khng b nh
hngtrc tip bi sn lng sn xut c coi l chi ph c nh.
Nh vy i vi chiph hn hp phi dng mt trong cc phng

php nh phng php cc i,cc tiu, phng php bnh

phng b nht hoc dng hm hi quy tchring phn bin
ph v nh ph. Theo ti liu thng k 6 thng cui n m 2003 ti
Cng ty Dt may 29/3 chai loi chi ph hn hp cn phi tch ra
l chi ph in, chi ph nc phnxng sn xut. C th cc
chi ph hn hp c thng k nh sau: BNG TNG HP CHI
PH HN HP T thng 7 n thng 12 nm 2003 VT: 1000
Thng Sn lng sn Tng chi ph in Tng chi ph xut (kg) (X)
(Y) nc 7 53584,6 65049,58 33905,65

106. 107 8 99069,36 76107,76 32936,11 9 129218,89

109604,35 25970,79 10 151820,02 155938,87 39118,34 11
93917,69 123303,34 4160,66 12 97347,24 116724,48 36910,32
Tng 624957,8 646728,38 173000,74 Em xin dng ph ng php
cc i cc tiu tch bin ph v nh phtrong tng loi chi ph
kt qu nh sau: Chi ph Bin ph n v nh ph tnh cho 1
(1000) thng (1000) in 0,925 15505,35 Nc 0,053 31065,67
Vic tin hnh phn loi chi ph ti cng ty Dt may 29/3 theo cch
ngx chi ph lm cn c cho vic lp d ton linh hot cho cc
mt hng dt maygip cho nh qun tr c cc quyt nh kp thi
trong cc tnh hung quy msn xut khc nhau ho c ch ng
linh hot trong vic nh gi cc mc thng khc nhau. +
Lp d ton chi ph linh hot l d ton chi ph c lp cho cc
quym hot ng khc nhau gip cho nh qun tr c th so snh
chi ph thc t cc mc hot ng khc nhau, t c th a
ra cc quyt nh v gi bn snphm trong iu kin cc mc
sn lng khc nhau, m bo cng ty vn c linhun v c th
a ra cc mc gi c th cnh tranh c vi i th. ngthi
d ton chi ph linh hot l cn c nh gi hiu qu kinh
doanh chnhxc hn l mt k hoch tnh. Mt k hoch tnh ch
c lp mt mc hot ng v chn mc k hoch lm
gc so snh v vy s so snh s thiuchnh xc do so snh chi
ph mc hot ng khc nhau. lp mt d ton chi ph

linh hot cn phi tin hnh cc cng vic sau: + Xc nh phm vi

hot ng trong k k hoch. + Phn tch cc chi ph c th s
pht sinh trong phm vi ph hp theo mhnh ng x chi ph (kh
bin, bt bin, hn hp) Bin ph n v k hoch = Lp k hoch
linh hot iu chnh theo mc hot ng thc t: Tng bin ph
iu chnh = mc hot ng thc t x Bin ph n v khoch i
vi nh ph thng khng thay i khi lp k hoch kinh doanh
domc hot ng thc t vn nmg trong phm vi iu chnh m
trong nh phcha thay i.

107. 108 Da vo k hoch linh hot tnh theo mc ho t

ng thc t, vic nhgi tnh hnh chi ph ti n v c ngha
hn chi ph thc t m k hoch linhhot u da vo mt mc
hot ng tng ng. C th phng php lp d ton chi ph
linh hot ti Cng ty Dt may29/3 c thc hin nh sau: - i
vi bin ph nguyn liu chnh cn c vo nh mc tiu hao
nguynliu v n gi d kin nguyn liu mua vo. - i vi bin
ph tin lng cn c n gi lng do b phn t chchnh
chnh xy dng theo k hoch hng nm v t l trch BHXH,
BHYT,KPC theo quy nh (19%/ tin lng) - i vi bin ph
nh: bin ph in, nc, vn chuyn bc vc, tinthu ngoi gia
cng... cn c vo ti liu thng k nm trc v kt qu tch
ccchi ph hn hp theo phng php cc i - cc tiu. - i vi
chi ph c nh bao gm hai b phn: + Mt phn nm trong cc
chi ph hn hp c tch theo phng phpcci - cc tiu
nh in, nc, xc nh c phn nh ph nm trong tngchi
ph ca cc k trc lm cn c xc nh chi ph cho k k hoch.
+ Mt phn l cc chi ph c nh c lp cn c vo tng d ton
nm xc nh nh: Chi ph khu hao TSC, lng qun l, chi
ph vt liu, dngvn phng, d phng, chi ph li vay, chi ph
bo dng sa cha thng xuyn.Trn c s mc d ton
phn b cho 12 thngd xc nh c d ton chi phc tnh cho
1 thng. T kt qu tch chi ph hn hp v bng tng hp chi ph

thng 9/2003ca Cng ty Dt may 29/3 ta c th phn loi chi ph

theo cch ng x chi phnh sau: BNG PHN LOI CHI PH
THEO CCH NG X Thng 1/2004 (VT: 1000) TT Din gii
Chi ph Bin ph nh ph I Lng, BHXH,BHYT,KPC 517037,15
427158,75 89878,40 1 Lng 434485 358956,93 75528,07 2
BHXH,BHYT,KPC 82552,15 68201,816 14350,33 II Chi ph sn
xut chung 685407,82 172094,15 513313,67 1 Kh u hao c bn
299450 299450 2 in 161924,48 146419,13 15505,35 3 N c
48210,32 17144,65 31064,67 4 Sa cha bo dng 3118,8
3118,8 5 Cng c dng c 37685,5 37685,5

108. 109 6 Vt t sn xut 50445 50445 7 Thu ngoi gia

cng 8530,37 8330,37 8 Ca 3 + c hi 37685,5 37685,5 9 Chi ph
khc 38357,85 38357,85 III Chi ph tiu th 47775,67 41947,13
5828,54 1 Vn chuyn, bc vc 23168,39 23168,39 2 Vt liu, bao
b 15569,54 15569,54 3 Ph kim ho 3209,2 3209,2 4 Chi ph
khc 5828,54 5828,54 IV Chi ph qun l 240833,13 4435,25
236397,88 1 Vt liu qun l 3549,8 3549,8 2 in thoi, fax,
internet 13430,05 13430,05 3 D phng 15600 15600 4 Ph ti p
tn, khnh tit... 24558,44 27558,44 5 Cng tc ph 5889,56
5889,56 6 dng vn phng 7082 7082 7 Li vay ngn hng
82119 82119 8 Chi ph khc 81169,03 81169,03 9 Ph chuyn ti n
4435,25 4435,25 843418,49 Trn c s phn loi chi ph theo
cch ng x, xc nh c mc binph n v ca cc chi ph
sn xut chung, chi ph bn hng v chi ph qun ldoanh nghip.
C th theo ti liu thng 1/2004 ta c sn lng sn xut
khnbng trong thng l 65518kg thnh phm cc lo i. Do mc
bin ph n vnh sau: 172094,15 + Bin ph sn xut chung :
65518 = 2,63 ngn ng/1kg khn bng 4194713 , + Bin ph tiu
th : 65518 = 0,64 ngn ng/1kg khn bng 443525 , + Bin ph
qun l : 65518 = 0,068 ngn ng/1kg khn bng Tng nh ph
l: 845418,49 ngn ng.

109. 111 BNG D TON BIN PH N V CHO CC

MT HNG Thng 1/2004 VT: ng Bin ph nguyn liu Bin
ph tin lng Bin Sn Cng ph snTT Mt hng lng nh
Thnh BHXH,BHYT, bin ph n gi n gi Cng xut (kg)
mc tin KPC sn xut chung1 K28x2812 48557 1,23 27127,2
33256 7970 1514 9484 2630 453702 J38,5x74,5 3324 1,19
30873,3 36914 7203 1368 8571 2630 481153 K65x130/13 500
1,04 36600 38072 8626 1639 10265 2630 509674 K70x145/1
12375 1,09 36359,5 39567 6344 1205 7549 2630 497465
K70x150/1 762 1,08 27776,3 30129 5842 1111 6952 2630 39711

110. 112 BNG D TON CHI PH LINH HOT CHO

CC MT HNG VT: 1000 Bin Cng Sn lng thc t SL
gim 15% SL tng 15% Bin Bin ph TngTT Mt hng ph bin
ph SX tiu th nh ph SL (kg) Z.v SL (kg) Z.v SL (kg) Z.v
qun l ph1 K28x2812 45,370 0,068 0,64 46,078 48557 58,982
41273,4 61,26 55840,5 37,2982 J38,5x74,5 48,115 0,068 0,64
48,823 3324 61,723 5 64,003 5 60,0433 K65x130/13 50,967 0,068
0,64 51,675 500 64,575 2825,4 66,855 3822,6 62,8954 K70x145/1
49,746 0,068 0,64 50,454 12375 63,334 425 65,634 375 61,6745
K70x150/1 39,711 0,068 0,64 40,419 762 53,319 10518,7 55,599
14231,2 51,639 5 5 843418,4 65518 9 647,7 876,3 55690,3
73345,7

111. 113 Nh vy trn c s bng d ton chi ph linh

hot gip doanh nghip cth xc nh c chi ph n v cc
tnh hung khc nhau, khi quy m snxut gia tng hoc thu hp
ko theo chi ph n v cng thay i. Nh quan stbng d ton
trn y ta thy khn bng loi 28x28/2 vi mc sn lng
l48557 (kg) chi ph n v d ton l 458,982 (ngn ng)/1kg,
nhng nu snlng gim 15% chi ph n v l 61,26 (ngn
ng/kg) ngc li nu sn lngtng 15% chi ph n v gim
cn 57,298. R rng trong trng hp sn lnggia tng s lm
cho chi ph n v gim do doanh nghip c th chp nhn mcgi

trong hp ng thp hn vn c li. y l c s quyt nh gi

bn trongnhng iu kin sn xut thay i. + Xy dng phng
trnh chi ph. Trn c s xc nh c bin ph n v v d ton
tng th nh phchung. C th xc nh phng trnh chi ph n
v sn phm nh sau: Ci = Ai + B/Q Trong : Ci: chi ph d ton
cho n v sn phm i. Ai: bin ph n v sn phm B: Tng nh
ph d ton c nm Q: Sn lng d kin sn xut nm k hoch
Phng trnh trn c th d ton nhanh chi ph sn xut cho t ng
loi snphm c th: phng php lp d ton nhanh cn c
phng trnh chi phthng c p dng trong trng hp yu
cu cung cp thng tin nhanh chocc quyt nh la chn gi bn
khi m phn k kt hp ng. 2. Hon thin cc bo co b phn
cung cp thng tin cho yu cuqun tr: 2.1. Hon thin bo co v
chi ph nguyn liu: Chi ph nguyn vt liu chu tc ng trc tip
ca lng nguyn liu tiuhao v n gi nguyn liu mua vo.
Nu bin ng v gi nguyn liu thay ith b phn thu mua phi
c trch nhim gii thch, nu c s bin ng cc nhmc tiu
hao nguyn liu th l thuc phm vi trch nhim b phn sn
xutsong cng c th thuc v b phn thu mua nu cht lng
nguyn liu mua vokm, dn n lm tng nh mc. Thc t
hin nay ti Cng ty Dt may 29/3 thng qua cc bng k
nguynliu mua vo cha p ng c yu cu xc nh trch
nhim ca tng c nhncng nh nh cung cp c lin quan. Em
xin xut quy trnh kim sot i vichi ph nguyn liu ti cng
ty nh sau: Bng k nguyn liu -> Bng k nh mc bn thnh
phm -> Bo co ktqu sn xut -> Bng phn tch chi ph
nguyn liu.

112. 114 BNG PHN TCH CHI PH NGUYN LIU

K28x28/2 K38,5x74,5 Ch tiu D Thc Chnh D Thc Chnh
ton hin lch ton hin lch 1. SLSPSX (kg) 48557 49070 +513
3324 3254 -70 2. nh mc tiu hao(kg) - Si cotton 20/1 1,23
1,25 +0,02 - Si cotton 20/2 1,19 1,2 +0,01 3. n gi NVL - Si

cotton 20/1 27127,2 28000 +872,8 - Si cotton 20/2 30873, 28559

-2314,3 3 Bng phn tch chnh lch nh mc v n gi nguyn
vt liu ch ranhng bin ng bt li hay thun li nh mc tiu
hao nguyn liu v gi cnguyn liu, b phn qun l c trch
nhim phi gii thch r nguyn nhn chquan hay khch quan tc
ng n s bin ng ny v ng thi ra cc giiphp thch
hp kim sot. 2.2. Hon thin bo co v chi ph lao ng:
Cng tc lp bo co cung cp thng tin v chi ph lao ng hin
nay tiCng ty Dt may 29/3 thng qua cc bng chm cng v
bo co sn xut cacc t sn xut. N mi ch tp trung vo
vic cung cp thng tin cho vic tnhlng cha i vo phn tch
v nh gi nguyn nhn ca nhng bin ng cachi ph lao
ng theo hng bt li hay c li. p ng c yu cu trn
cng ty nn s dng bng phn tch chi phnhn cng tr c tip
theo mu sau: BNG PHN TCH CHI PH NHN CNG TRC
TIP K hoch Thc t Mc T l (%) Ch tiu nm 2004 nm
2004 chnh lch chnh lch1. Gi tr sn xut (triu ng) 93.000
93473 +473 +0,512. Tng CP nhn cng trc tip 48.000 48310
+310 +0,653. S L bnh qun (ngi) 4.000 4010 +10 +0,254.
CP nhn cng bnh qun cho 12 12,047 +0,047 +0,39 mt lao
ng (triu ng)5. Nng sut L b/qun(triu ) 23,25 23,31
+0,06 0,2586. T trng CPNCTT (%) 51,61 51,68 -0,07 -0,136

113. 115 Bng phn tch chi ph nhn cng cung cp

thng tin nh gi mctng, gim chi ph nhn cng trong mi
quan h vi khi lng sn phm snxut qua kim tra tnh
hp l ca vic tuyn dng v s dng lao ng.Mt khc mc
tng nng sut lao ng c xem xt trong mi quan h vi
mctng chi ph nhn cng trc tip bnh qun cho mt lao ng
v t trng chi phnhn cng trc tip tnh trn gi tr sn xut
nh gi vic chi tr lng chongi lao ng c hiu qa so vi
k hoch hay khng, c m bo kt hp lich ca cng ty vi li
ch ca ngi lao ng hay khng. ng thi cng chothy cng

ty c tit kim hay lng ph chi ph nhn cng trc tip, t ch

rnguyn nhn dn n tnh trng trn. 2.3. Hon thin bo co
chi ph sn xut chung: Chi ph sn xut chung pht sinh rt l n
khng ch gm chi ph nguynliu, vt t, lao ng m cn nhiu
chi ph khc. Bo co chi ph sn xut chungs c chi tit theo
yu t chi ph trn c s phn loi thnh bin ph v nhph . Mi
yu t c bin ng nh hng n tng chi ph sn xut chung
uc xem xt l nh hng ca nhn t gi hay nhn t lng
gia d ton vthc hin xc nh nguyn nhn ca cc bin
ng v c bin php khc phckp thi. Do vy bo co chi ph
sn xut chung phc v kim sot cn c xydng nh sau:

114. 116 BNG BO CO CHI PH SN XUT CHUNG

Tng Mc nh hng Ch tiu Thc t D to n chnh CL do
CL do lch gi lng1. Bin ph SXC- Bin ph in 120599
120000 +599 +399 +200- Bin ph nc 22689 20000 2689 +2389
0- Thu ngoi gia cng 405555 400000 -445 -620 +1752. nh ph
SX chung- Lng 66839 70000 +3161 0 +3161- Khu hao TSC
265000 265000 0 0 0- Sa cha 21324 22432 1108 +1108- Cng
c dng c 33945 30000 +3945 +3945Cng 935951 933432
+11057 +7521 +3536 Bng phn tch chi ph sn xut chung cho
thy chi ph sn xut chungbin ng theo chiu hng c li hay
bt li, qua tm hiu nguyn nhn chquan hay khch quan dn
n s bin ng v ra cc gii php nhm kimsot tt cc
chi ph sn xut chung pht sinh. 2.4. Lp bo co kt qu kinh
doanh b phn theo phng php s dm ph: Nh phn tch
phn thc trng ta thy bo co kt qu kinh doanh bphn ca
Cng ty Dt may 29/3 c nhng mt hn ch sau: - Phm vi xc
nh chi ph tnh vo chi ph xc nh kt qu kinhdoanh i
lc cha chnh xc do da vo bng tng hp chi ph ca phng
kton lm cn c tnh, v vy s c nhng chi ph pht sinh
trong k ny nhngli lin quan n sn phm ca k trc hoc
k sau v ngc li c th cnhngTi liu tham kho:- Lp hc

k ton tng hp- Lp hc k ton thu- Lp hc k ton thc

hnh