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LI NI U................................................................................................................. 8
1. Tnh cp thit ca ti:...................................................................................8
2. Mc ch nghin cu:........................................................................................9
4. Phng ph!p nghin cu:................................................................................9
". #$i %ung nghin cu:........................................................................................9
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1.1 +F cGn thit ca cHng t!c tI chc J tK!n tLp hMp chi ph NOn Put Q tnh
gi! thnh NOn phRS tTKng %Kanh nghiUp PVW XYp.................................................11
1.2.#$i %ung tI chc J tK!n tLp hMp chi ph NOn Put Q tnh gi! thnh NOn
phRS tTKng %Kanh nghiUp NOn Put.....................................................................1Z
1.[. TI chc J tK!n tLp hMp chi ph NOn Put tTKng %Kanh nghiUp PVW XYp.......22
1.4. )!c phng ph!p !nh gi! gi! tT\ NOn phRS %] %ang cuî J_....................4"
1.". )!c phng ph!p tnh gi! thnh NOn phRS.................................................48
1.Z TI chc hU th^ng NI J tK!n tLp hMp chi ph NOn Put Q tnh gi! thnh NOn
phRS...................................................................................................................."[
1.` TI chc J tK!n tLp hMp chi ph NOn Put Q tnh gi! thnh NOn phRS tTKng
iu JiUn !p %ng J tK!n S!W............................................................................"9
CHNG II: THC TRNG CNG TC K TON T H! CHI H" #$N
%U&T '( T"NH GI TH(NH #$N H)M TI CNG T* TNHH M+T TH(NH
'I,N -U$N L. '( %/* 0NG NG 1+ 233.................................................45
2.1. 1iai thiUu chung Q )Hng tW.........................................................................Z[
2.2 ThFc tTbng cHng t!c J tK!n tLp hMp chi ph NOn Put Q tnh gi! thnh NOn
phRS tbi )Hng tW T#&& 1T2 c-d;@ eng f$ 244..........................................82
SV: Nguyn Th Ngc Bch !" ton t#ng h$p !%&B
C6789: III: M+T #; NHN %<T= KIN NGH> '( GI$I H NH?M HO(N
THI@N CNG TC K TON T H! CHI H" #$N %U&T '( T"NH GI
TH(NH #$N H)M TI CNG T* TNHH AT' -U$N L. '( %/* 0NG
NG 1+ 233......................................................................................................... AB3
5.A NHN %<T 'C CNG TC K TON TI CNG T* TNHH AT' -U$N L.
'( %/* 0NG NG 1+ 233............................................................................AB3
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KT LUN.................................................................................................................. A42
0DNH MEC T(I LI@U THDM KH$O...................................................................A43
# F
S' ( %)%: T*+nh t, hch ton chi ph NV- t*,c ti"p .!!T/0 )))))))))))))))))))))))))))))))))))))))12
S' ( %)1: T*+nh t, hch ton chi ph nh3n cng t*,c ti"p)))))))))))))))))))))))))))))))))))))))))))))))14
S' ( %)&: T*+nh t, hch ton chi ph 56 78ng 9T: t# ch;c <" ton *i=ng )))))))))))))))))))1>
S' ( %)2: T*+nh t, hch ton chi ph 56 78ng ?y thi cng <hng t# ch;c <"
ton *i=ng ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) &@
S' ( %)A: T*+nh t, <" ton chi ph 56 78ng ?y thi cng thu= ngoBi ))))))))))))))))))))))))))))&%
S' ( %)4: T*+nh t, <" ton chi ph 5n CuDt chung .!!T/0 ))))))))))))))))))))))))))))))))))))))))))&&
S' ( %)E: T*+nh t, <" ton tBi <hon %A2 F chi ph S/!G .!!T/0 )))))))))))))))))))))))))))))&A
S' ( %)H: T*+nh t, <" ton thit hi t*ong 5n CuDt GN/- .!!T/0 )))))))))))))))))))))))))))))&>
S' ( %)>: !" ton t#ng h$p chi ph 5n CuDt IB tnh gi thBnh C3y JKp ti ('n I giao
<hon ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) 2%
S' (%)%@: !" ton t#ng h$p chi ph 5n CuDt IB tnh gi thBnh C3y JKp ti ('n I nhn
<hon ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) 2%
S' ( %)%%: T*+nh t, ghi 5# <" ton thLo h+nh th;c <" ton nht <M chung )))))))))))))))))))))A1
S' ( %)%1: T*+nh t, ghi 5# <" ton thLo h+nh th;c <" ton nht <M ch;ng tN ))))))))))))))))A&
S' ( %)%&: T*+nh t, ghi 5# <" ton thLo h+nh th;c <" ton nht <M 5# ci )))))))))))))))))))))A2
S' ( %)%2: T*+nh t, ghi 5# <" ton thLo h+nh th;c ch;ng tN ghi 5#))))))))))))))))))))))))))))))) AA
S' ( %)%A: S' ( <" ton t*=n ?y Ii tnh ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))A>
S' ( 1)%: :' cDu t# ch;c 5n CuDt cOa 7oanh nghip )))))))))))))))))))))))))))))))))))))))))))))))))))42
1IGU MHU
BiPu 1)%: 9y ?Qc ph8c I8 thi cng )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))4A
BiPu 1)1: 9y thi cng cng t*+nh chuy=n ngBnh thng tin 5$i cp Ruang )))))))))))))))))))))44
BiPu 1)&: Thi"t S <iP? t*a IB th nghi? )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))44
BiPu 1)2: T+nh h+nh t+a chnh cOa cng ty ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))4H
BiPu 1)A: 9 h+nh t# ch;c ST ?y cOa cng ty ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))E%
BiPu 1)4 BT ?y <" ton )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) EA
BiPu 1)E S' ( hch ton thLo h+nh th;c <" ton nht <M chung ))))))))))))))))))))))))))))))))))))EH
BiPu 1)H: U$p (ng ?ua Sn It Jiu )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))H&
BiPu 1)>: Uo ('n gi t* gia tVng ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))H4
BiPu 1)%@: Bi=n Sn <iP? nghi? )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) HE
BiPu 1)%%: Whi"u nhp <ho ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) HH
BiPu 1)%1: GiDy (X ngh CuDt <ho It tY ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))H>
BiPu 1)%&: Whi"u CuDt <ho )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) >@
BiPu 1)%2: Bng <= CuDt nguy=n It Jiu )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))>%
BiPu 1)%A: Bng t#ng h$p nhp CuDt tn ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))>&
BiPu 1)%4: S# chi ti"t T!41% ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) >A
BiPu 1)%E: S# ci T!41% )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) >E
BiPu 1)%H: U$p (ng thu= nh3n cng )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))%@@
BiPu 1)%>: Bi=n Sn nghi? thu ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) %@%
BiPu 1)1@: Bng thanh ton <hi JY$ng thu= ngoBi ))))))))))))))))))))))))))))))))))))))))))))))))))))))%@1
BiPu 1)1%: Bng chD? cng ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) %@2
BiPu 1)11: Bng JY'ng cng nh3n thu= ngoBi ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))%@A
BiPu 1)1&: T#ng h$p thanh ton JY'ng thu= ngoBi )))))))))))))))))))))))))))))))))))))))))))))))))))))))%@4
BiPu 1)12: Bng thanh ton JY'ng cng nh3n t*,c ti"p ))))))))))))))))))))))))))))))))))))))))))))))))%@H
BiPu 1)1A: Bng t#ng h$p thanh ton JY'ng cng nh3n t*,c ti"p )))))))))))))))))))))))))))))))))%@>
BiPu 1)14: Bng ph3n S# tiXn JY'ng IB cc <hon t*ch )))))))))))))))))))))))))))))))))))))))))))))))%%@
BiPu 1)1E: S# chi ti"t tBi <hon 411 )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))%%&
BiPu 1)1H: Uo ('n gi t* gia tVng ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))%%4
BiPu 1)1>: Bng <= chi ph thu= ngoBi ?y thi cng ))))))))))))))))))))))))))))))))))))))))))))))))))))%%E
BiPu 1)&@: S# thLo 7Zi <hDu hao ?y thi cng )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))%%>
BiPu 1)&%: Uo ('n GTGT ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) %1@
BiPu 1)&1: Bng JY'ng Ji ?y ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))%1%
BiPu 1)&&: Bng t#ng h$p JY'ng Ji ?y )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))%11
BiPu 1)&2: S# chi ti"t tBi <hon 41& )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))%1&
BiPu 1)&A: S# ci tBi <hon )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) 41&
BiPu 1)&4: Whi"u CuDt <ho )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) %1H
BiPu 1)&E: Whi"u CuDt <ho )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) %1>
BiPu 1)&H: S# thLo 7Zi <hDu hao TS: )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))%&@
BiPu 1)&>: GiDy Si=n nhn ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) %&%
BiPu 1)2@: Uo ('n Sn hang ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) %&1
BiPu 1)2%: Whi"u chi ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) %&&
BiPu 1)21: Bng t#ng h$p chi ph 5n CuDt chung ))))))))))))))))))))))))))))))))))))))))))))))))))))))))%&2
BiPu 1)2&: Bng JY'ng Run JM ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))%&A
BiPu 1)22: S# chi ti"t T! 41E ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) %&4
BiPu 1)2A: S# ci T! 41E ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) %&H
BiPu 1)24: S# chi ti"t T!%A2 )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))%2%
BiPu 1)2E: S# ci T!%A2 )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) %21
BiPu 1)2H: Bng t#ng h$p chi ph S/!G )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))%22
BiPu 1)2>: Bng tnh gi thBnh ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) %24
BiPu 1)A@: S# nht <M chung))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) %2E
G[NU 9\: :]: !^ U_à V_bT TcT
#TT
KI 6JKL MJNO
OPO
TQ9 cRS TI 6JKL MJNO OPO
% d-e /GB dun JM IB C3y 7,ng (Yfng ST
1 BU/U Bo hiP? Cg hTi
& BUhT Bo hiP? y t"
2 !W: !inh ph cng (oBn
A BUTN Bo hiP? thDt nghip
4 TS: TBi 5n c (nh
E :WS/ :hi ph 5n CuDt
H N:TT Nh3n cng t*,c ti"p
> NV-TT Nguy=n It Jiu t*,c ti"p
%@ Thu" GTGT Thu" gi t* gia tVng
%% T! TBi <hon
%1 U9:T Ung ?8c cng t*+nh
%& NV- Nguy=n It Jiu
%2 9T: 9y thi cng
%A S/: Sn CuDt chung
%4 ::G: :ng c8 78ng c8
%E /G:B /3y 7,ng c' Sn
%H GN/- Goanh nghip C3y JKp
%> /! /uDt <ho
1@ N! Nhp <ho
1% U Uo ('n
11 SW/- Sn phi? C3y JKp
1& !!T/ != <hai thYfng Cuy=n
12 U GTGT UQa ('n gi t* gia tVng
1A !-/- !hi JY$ng C3y JKp
14 GG! Gj 7ang (ku <l
1E GG:! Gj 7ang cui <l
1H WST! Wht 5inh t*ong <l
1> TNUU T*ch nhi? hmu hn
&@ :T :ng t*+nh
&% /G /3y 7,ng
&1 :W :# phkn
&& SWGG Sn phi? 7j 7ang
# F
S' ( %)%: T*+nh t, hch ton chi ph NV- t*,c ti"p .!!T/0 )))))))))))))))))))))))))))))))))))))))12
S' ( %)1: T*+nh t, hch ton chi ph nh3n cng t*,c ti"p)))))))))))))))))))))))))))))))))))))))))))))))14
S' ( %)&: T*+nh t, hch ton chi ph 56 78ng 9T: t# ch;c <" ton *i=ng )))))))))))))))))))1>
S' ( %)2: T*+nh t, hch ton chi ph 56 78ng ?y thi cng <hng t# ch;c <"
ton *i=ng ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) &@
S' ( %)A: T*+nh t, <" ton chi ph 56 78ng ?y thi cng thu= ngoBi ))))))))))))))))))))))))))))&%
S' ( %)4: T*+nh t, <" ton chi ph 5n CuDt chung .!!T/0 ))))))))))))))))))))))))))))))))))))))))))&&
S' ( %)E: T*+nh t, <" ton tBi <hon %A2 F chi ph S/!G .!!T/0 )))))))))))))))))))))))))))))&A
S' ( %)H: T*+nh t, <" ton thit hi t*ong 5n CuDt GN/- .!!T/0 )))))))))))))))))))))))))))))&>
S' ( %)>: !" ton t#ng h$p chi ph 5n CuDt IB tnh gi thBnh C3y JKp ti ('n I giao
<hon ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) 2%
S' (%)%@: !" ton t#ng h$p chi ph 5n CuDt IB tnh gi thBnh C3y JKp ti ('n I nhn
<hon ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) 2%
S' ( %)%%: T*+nh t, ghi 5# <" ton thLo h+nh th;c <" ton nht <M chung )))))))))))))))))))))A1
S' ( %)%1: T*+nh t, ghi 5# <" ton thLo h+nh th;c <" ton nht <M ch;ng tN ))))))))))))))))A&
S' ( %)%&: T*+nh t, ghi 5# <" ton thLo h+nh th;c <" ton nht <M 5# ci )))))))))))))))))))))A2
S' ( %)%2: T*+nh t, ghi 5# <" ton thLo h+nh th;c ch;ng tN ghi 5#))))))))))))))))))))))))))))))) AA
S' ( %)%A: S' ( <" ton t*=n ?y Ii tnh ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))A>
S' ( 1)%: :' cDu t# ch;c 5n CuDt cOa 7oanh nghip )))))))))))))))))))))))))))))))))))))))))))))))))))42
1IGU MHU
BiPu 1)%: 9y ?Qc ph8c I8 thi cng )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))4A
BiPu 1)1: 9y thi cng cng t*+nh chuy=n ngBnh thng tin 5$i cp Ruang )))))))))))))))))))))44
BiPu 1)&: Thi"t S <iP? t*a IB th nghi? )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))44
BiPu 1)2: T+nh h+nh t+a chnh cOa cng ty ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))4H
BiPu 1)A: 9 h+nh t# ch;c ST ?y cOa cng ty ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))E%
BiPu 1)4 BT ?y <" ton )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) EA
BiPu 1)E S' ( hch ton thLo h+nh th;c <" ton nht <M chung ))))))))))))))))))))))))))))))))))))EH
BiPu 1)H: U$p (ng ?ua Sn It Jiu )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))H&
BiPu 1)>: Uo ('n gi t* gia tVng ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))H4
BiPu 1)%@: Bi=n Sn <iP? nghi? )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) HE
BiPu 1)%%: Whi"u nhp <ho ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) HH
BiPu 1)%1: GiDy (X ngh CuDt <ho It tY ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))H>
BiPu 1)%1: Whi"u CuDt <ho )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) >@
BiPu 1)%&: Bng <= CuDt nguy=n It Jiu )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))>%
BiPu 1)%2: Bng t#ng h$p nhp CuDt tn ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))>&
BiPu 1)%A: S# chi ti"t T!41% ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) >A
BiPu 1)%4: S# ci T!41% )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) >E
BiPu 1)%E: U$p (ng thu= nh3n cng )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))%@@
BiPu 1)%H: Bi=n Sn nghi? thu ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) %@%
BiPu 1)%>: Bng thanh ton <hi JY$ng thu= ngoBi ))))))))))))))))))))))))))))))))))))))))))))))))))))))%@1
BiPu 1)1@: Bng chD? cng ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) %@2
BiPu 1)1%: Bng JY'ng cng nh3n thu= ngoBi ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))%@A
BiPu 1)11: T#ng h$p thanh ton JY'ng thu= ngoBi )))))))))))))))))))))))))))))))))))))))))))))))))))))))%@4
BiPu 1)1&: Bng thanh ton JY'ng cng nh3n t*,c ti"p ))))))))))))))))))))))))))))))))))))))))))))))))%@H
BiPu 1)12: Bng t#ng h$p thanh ton JY'ng cng nh3n t*,c ti"p )))))))))))))))))))))))))))))))))%@>
BiPu 1)1A: Bng ph3n S# tiXn JY'ng IB cc <hon t*ch )))))))))))))))))))))))))))))))))))))))))))))))%%@
BiPu 1)14: S# chi ti"t tBi <hon 411 )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))%%&
BiPu 1)1E: Uo ('n gi t* gia tVng ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))%%4
BiPu 1)1H: Bng <= chi ph thu= ngoBi ?y thi cng ))))))))))))))))))))))))))))))))))))))))))))))))))))%%E
BiPu 1)1>: S# thLo 7Zi <hDu hao ?y thi cng )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))%%>
BiPu 1)&@: Uo ('n GTGT ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) %1@
BiPu 1)&%: Bng JY'ng Ji ?y ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))%1%
BiPu 1)&1: Bng t#ng h$p JY'ng Ji ?y )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))%11
BiPu 1)&&: S# chi ti"t tBi <hon 41& )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))%1&
BiPu 1)&2: S# ci tBi <hon )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) 41&
BiPu 1)&A: Whi"u CuDt <ho )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) %1H
BiPu 1)&4: Whi"u CuDt <ho )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) %1>
BiPu 1)&E: S# thLo 7Zi <hDu hao TS: )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))%&@
BiPu 1)&H: GiDy Si=n nhn ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) %&%
BiPu 1)&>: Uo ('n Sn hang ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) %&1
BiPu 1)2@: Whi"u chi ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) %&&
BiPu 1)2%: Bng t#ng h$p chi ph 5n CuDt chung ))))))))))))))))))))))))))))))))))))))))))))))))))))))))%&2
BiPu 1)21: Bng JY'ng Run JM ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))%&A
BiPu 1)2&: S# chi ti"t T! 41E ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) %&4
BiPu 1)22: S# ci T! 41E ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) %&H
BiPu 1)2A: S# chi ti"t T!%A2 )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))%2%
BiPu 1)24: S# ci T!%A2 )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) %21
BiPu 1)2E: Bng t#ng h$p chi ph S/!G )))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))%22
BiPu 1)2H: Bng tnh gi thBnh ))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) %24
1JUL 2.3V: #W 96XO TI c6L9: A3Y
LI NI U
A. TZ96 c[\ O6JNO cRS ]^ O_J:
S, tn ti IB pht t*iPn cOa nXn 5n CuDt Cg hTi gKn JiXn Ini 5, tn ti IB pht t*iPn
cOa Cg hTi JoBi ngYfi) TN thfi <l SKt (ku cOa nXn IVn ?inh JoBi ngYfio con ngYfi (g Jun
t+? tpio 5ng to *a nhmng cch th;c Jao (Tng 5ao cho Sq *a t cng 5;c nhDt nhYng Ji thu
(Y$c nhiXu <"t Ru nhDt) T*ong Cg hTi hin (io crng Ini 5, pht t*iPn cOa nXn <inh t" th
t*Yfngo con ngYfi ti"n hBnh 5n CuDt Ini ?ong ?un tTt crng JB (t J$i nhun ti (a Ini
chi ph ti thiPu) P (t (Y$c (iXu (Q con ngYfi phi t+? *a cch th;c Run JM hiu Ru IB
phr h$p nhDt)
!" ton JB ?Tt t*ong nhmng cng c8 Run JM 5n CuDt <inh 7oanh *Dt cQ hiu Ru)
Thng tin <" ton cQ thP cho nhB Run JM thDy (Y$c S;c t*anh toBn cnh IX t+nh h+nh tBi
chnh cOa cng ty csng nhY t+nh h+nh c8 thP tNng ?tt tBi chnh t*ong 7oanh nghip )
!" ton tp h$p chi ph IB tnh gi thBnh 5n phi? JB y"u t Ruan t*ng tc (Tng
tni <"t Ru 5n CuDt <inh 7oanho chnh 5ch IX gi Sn IB <h nVng cnh t*anh cOa cc
7oanh nghip t*ong nXn <inh t" th t*Yfng) Tnh (ung chi ph 5n CuDt IB gi thBnh JB tiXn
(X (P hch ton <inh 7oanh IB Cc (nh <"t Ru <inh 7oanh chnh Cc) 9tt <hco nhf 56
78ng phY'ng php tnh gi <" ton (g thLo 7Zio phn nh (Y$c ?Tt cch t#ng h$p IB
<iP? t*a (Y$c cc (i tY$ng hch ton <" ton Svng thYnc (o tiXn t) :sng nhf cQ
phY'ng php tnh gio <" ton tnh gi IB Cc (nh (Y$c toBn ST chi Sq *a cQ Ji=n Ruan tni
Iic thu ?uao 5n CuDto ch" (T to IB ti=u th8 tNng Joi It tYo 5n phi?o tN (Q 5o Ini <"t
Ru ?uao 5n CuDto ch" to IB ti=u th8 tNng Joi It tYo 5n phi?o tN (Q 5o Ini <"t Ru thu
(Y$c (P (nh gi hiu Ru <inh 7oanh nQi chung csng nhY <"t Ru <inh 7oanh tNng ?tt
hBngo tNng Joi 5n phi?o 7ch I8 IB tNng hot (Tng <inh 7oanh nQi *i=ng) :Q thP nQi
<hng cQ phY'ng php tnh gi th+ cc 7oanh nghip <hng thP th,c hin tt ch" (T hch
ton <inh 7oanh (Y$c )
!hng nhmng Iyo tBi Jiu IX chi ph 5n CuDt IB gi thBnh 5n phi? cpn JB cVn c;
Ruan t*ng (P ph3n tch IB (nh gi t+nh h+nh th;c hin cc (nh ?;c chi ph IB 7, ton
chi pho t+nh h+nh 56 78ng tBi 5no It tYo Jao (Tng tiXn Ino t+nh h+nh th,c hin <" hoch
gi thBnh 5n phi? t*ong 7oanh nghipo tN (Q cQ cc Ruy"t (nh Run JM phr h$p nhv?
tVng cYfng hiu Ru Run JM nTi STo (Ya *a cch Run JM 5ao cho ti"t <i? chi ph 5n CuDt
j ?;c thDp nhDto h gi thBnh 5n phi?o tVng 5;c cnh t*anh cOa 5n phi? t*=n th t*Yfng
)/uDt pht tN Iai t*po tc 78ng cOa cng tc tp h$p chi ph IB tnh gi thBnh 5n phi?
crng Ini 5, giup (Q tn t+nh cOa cc thky c gio IB cc anh ch t*ong phpng <" ton
:ng tyo L? (g (i 53u nghi=n c;u (X tBi: wK ton tp hp chi ph sn xut v tnh gi
thnh sn phm ti Cng ty TNHH T! "#$%& '()ng *+ ,--../
2. Mc ]Zc6 9:6JQ9 c`L:
Vic nghi=n c;u (X tBi: wK ton tp hp chi ph sn xut v tnh gi thnh sn
phm ti Cng ty TNHH T! "#$%& '()ng *+ ,--.. nhv? t+? hiPu th,c t" cng tc
hoch ton chi ph 5n CuDt IB tnh gi thBnh 5n phi? ti cng tyo 5o 5nh gima c' 5j JM
Jun IB th,c t" (P thDy (Y$c nhmng ?tt (t (Y$c IB hn ch" t*ong cng tc <" ton cOa
cng ty) TN (Q (nh gio ph3n tch IB (Ya *a phY'ng hYnngo (X CuDt gQp phkn hoBn thin
cng tc hch ton chi ph 5n CuDt IB tnh gi thBnh)
5. aJ O7b9: M_ \6cd MJ 9:6JQ9 c`L:
X tBi tp t*ung nghi=n c;u cng tc <" ton tp h$p chi ph IB tnh gi thBnh 5n
phi? ti cng ty TNUU 9TV d-e/G Yfng BT 122) du t*+nh 5n CuDt cOa cng ty
(Y$c t# ch;c thLo 73y chuyXn cng ngh <hxp <n) Sn phi? cQ Ruy ? Jnno thfi gian
5n CuDt 5n phi? J3u 7Bio <"t cDu ph;c tp ?ang tnh ('n chi"co)))Go (Q t*ong gini hn
nghi=n c;u cOa (X tBi L? chy Cin t*+nh SBy IX cng tc tp h$p chi ph 5n CuDt IB tnh gi
thBnh 5n phi? cOa ?Tt cng t*+nh c8 thP t*ong ?Tt <l <" ton)
3. 6789: \6e\ 9:6JQ9 c`L:
X tBi 56 78ng cc phY'ng php nghi=n c;u chO y"u: thng <=o 5o 5nho ph3n tcho
(nh gi cc 5 Jiu IB thng tin thu thp (Y$c tN IVn phpng <" ton)
B. NfJ gL9: 9:6JQ9 c`L:
NgoBi phkn ?8c J8co 7anh ?8c cc 5' (o Sng SiPu IB Jfi ?j (ku th+ (X tBi g? &
nTi 7ung chnh 5au (3y:
Phn 1: C s l lun v hch ton tp hp chi ph sn xut v tnh gi thnh sn
ph! t"ong #o$nh nghi%p x&' l(p)
Phn *:+h,c t"ng -. ton tp hp chi ph sn xut v tnh gi thnh sn ph! ti
C/ng t' +011 2+3 45678 9:;ng <= *>>)
Phn ?:2=t s@ -i.n nghA nhB! hon thi%n c/ng tc -. ton tp hp chi ph v tnh
gi thnh sn ph! ti C/ng t' +011 2+3 45678 9:;ng <= *>>)
4. N6h9: ]i9: :i\ cRS ]^ O_J:
z U thng ho nhmng IDn (X JM Jun IX tp h$p chi ph 5n CuDt IB tnh gi thBnh
5n phin ti :ng ty TNUU 9TV d-e/G Yfng BT 122)
z 9 t th,c t*ng cng tc <" ton tp h$p chi ph 5n CuDt IB tnh gi thBnh 5n
phi? ti :ng ty TNUU 9TV d-e/G Yfng BT 122)
z Wh3n tcho (nh gi nhmng ?tt (t (Y$c IB nhmng ?tt cpn hn ch" t*ong cng tc
<" ton tp h$p chi ph 5n CuDt IB tnh gi thBnh 5n phi? ti :ng ty TNUU 9TV
d-e/G Yfng BT 122)
z Ya *a ?Tt 5 (X CuDto <i"n ngh nhv? hoBn thin cng tc tp h$p chi ph 5n
CuDt IB tnh gi thBnh 5n phi? ti :ng ty TNUU 9TV d-e/G Yfng BT 122
{? Cin ch3n thBnh c? 'n c crng cc thky c gio <hoa In ti <inh t" t*Yfng
i Uc Giao Thng Vn Ti IB cc c chuo anh ch t*ong :ng ty TNUU 9TV d-e/G
Yfng BT 122 (g tn t+nh hYnng 7|n IB giup (}o to (iXu <in thun J$i cho L? hoBn
thBnh (X tBi cOa ?+nh)
1 n=iC ng')))))))))))thng))))))))))nD! *E1*
#J96 MJQ9 O6jc 6JK9
HN I:
C #k L. LUN CHUNG 'C K TON T H! CHI H" #$N %U&T
'( T"NH GI TH(NH #$N H)M TRONG 0ODNH NGHI@ %/* Ll
A.A #j cm9 O6JNO cRS cn9: Oec OW c6`c TN Ooe9 OX\ 6b\ c6J \6Z pq9 rL[O M_ OZ96 :Je
O6_96 pq9 \6sd Oto9: goS96 9:6JK\ ruv lP\.
A.A.A wc ]JUd pq9 rL[O cRS goS96 9:6JK\ ruv lP\:
/3y 7,ng c' Sn JB ?Tt ngBnh 5n CuDt (Tc Jp cQ ch;c nVng ti 5n CuDt TS:
cho nXn <inh t" Ruc 73n) NQ to n=n c' 5j It chDt cho Cg hTio tVng tiX? J,c <inh t" IB
Ruc phpng cho (Dt nYnco I+ Iy ?Tt ST phn Jnn cOa hTi nhp <inh t" Ruc 73n nQi
chung IB tch Ju~ nQi *i=ng crng Ini In (ku tY tBi t*$ cOa nYnc ngoBi (Y$c 56 78ng t*ong
Jnh I,c /G:B)
T*ong nXn <inh t" Ruc 73no ngBnh /G:B (Qng ?Tt Iai t*p h"t 5;c Ruan t*ngo
t*=n gQc (T <inh t"o t*ong ?Tt ngBnh <inh t" nBo cQ thP pht t*iPn (Y$c n"u <hng cQ
/G:B to c' 5j It chDt cho nQ) 9tt <hc t*ong 5, nghip cng nghip hoo hin (i ho
(Dt nYnco /G:B JB ngBnh (i ti=n phongo ?j (Yfng cho nXn <inh t" Ruc gia SYnc IBo
cng cuTc (#i ?ni)
So Ini cc ngBnh <hco /G:B (Qng Iai t*p chO cht t*ong Iic to *a c' 5j h tkng
cho (Dt nYnco /G:B cQ nhmng (tc (iP? <inh t"o <~ thut *Dt (tc t*Yngo thP hin *Z j 5n
phi? C3y 7,ng IB Ru t*+nh 5ng to *a 5n phi? cOa ngBnh) Sn phi? C3y JKp JB nhmng
cng t*+nh 5n CuDt 73n 78ng cQ (iXu <in (Ya IBo 5n CuDto 56 78ng IB pht huy (Y$c
gKn JiXn Ini ?Tt (a (iP? nhDt (nh 5n phi? C3y JKp cQ nhmng (tc t*Yng 5au:
x T6` 96[O: Sn phi? C3y JKp JB cc cng t*+nho It <i"n t*uc cQ Ruy ? Jnno <"t
cDu ph;c tpo ?ang tnh ('n chi"co thfi gian 5n CuDt 7Bio gi t* Jnn) NQ ?ang tnh #n
(nho nhY 5n CuDt *a 5n phi? (ng thfi JB n'i 5au nBy <hi 5n phi? hoBn thBnh (Y$c
(Ya IBo 56 78ng IB pht huy tc 78ng)
x T6` 6SJ: 5n phi? C3y JKp ?ang tnh chDt t#ng h$p IX nhiXu phY'ng 7in <inh
t"o chnh t*o <~ thuto ngh thut)))NQ *Dt (a 7ng IB phong phu nhYng Ji ?ang tnh (Tc
Jpo ?i cng t*+nh (Y$c C3y 7,ng thLo ?Tt ?|u thi"t <"o cQ gi t* 7, ton *i=ng IB j
?Tt (a (iP? nhDt (nh) Nhmng (tc (iP? nBy cQ tc 78ng *Dt Jnn Ini Ru t*+nh 5n CuDt
cOa ngBnh C3y 7,ng)
V+ nhmng (tc (iP? *i=ng cOa ngBnh C3y 7,ngo ta cQ thP *ut *a ?Tt (tc thr cOa
ngBnh /G:B:
du t*+nh tN <hji cng cng t*+nh C3y 7,ng cho ("n <hi cng t*+nh hoBn thBnh SBn
giao (Ya IBo 56 78ng thYfng JB t*ong thfi gian 7Bio ph8 thuTc IBo Ruy ? IB tnh chDt
ph;c tp IX <~ thut cOa cng t*+nh) du t*+nh thi cng ?Tt cng t*+nh (Y$c chia thBnh
nhiXu giai (on nhY: chuin S (iXu <in thi cng othi cng ?Qngo t*kno hoBn thin)))
9i giai (on thi cng Sao g? nhiXu cng Iic <hc nhau chO y"u j ngoBi t*fi
n=n nQ phi chu nh hYjng *Dt Jnn Sji cc y"u t <hch Ruan nhY: thfi ti"to <h huo))) V+
Iy Ru t*+nh thi cng <hng #n (nho nQ Jun Si"n (Tng thLo (a (iP? C3y 7,ng IB thLo
tNng giai (on thi cng cOa cng t*+nh)
:c cng t*+nh C3y 7,ng (Xu (Y$c ti"n hBnh thi cng thLo ('n (tt hBng c8 thP: cQ
thi"t <" ?~ thuto <~ thut *i=ng thLo y=u cku cOa <hch hBngo <hi th,c hi=n h$p (ng
thLo ('n (tt hBng cOa <hch hBng th+ ('n I C3y 7,ng phi thi cng IB SBn giao (ung ti"n
(To (ung thi"t <" (? So chDt JY$ng <~ thut csng nhY ?~ thut cOa cng t*+nh)
0/0/, *n cht c12 chi ph sn xut v gi thnh sn phm
T*ong Ru t*+nh 5n CuDto SDt <l 7oanh nghip nBo csng phi huy (Tngo 56 78ng
cc ngun tBi J,co It J,c .Jao (Tngo It tYo tiXn In)))0 (P th,c hin cc cng Iic thu ?ua
7, t*m hBng hoo 5n CuDto ch" to 5n phi?o)))) iXu (Q cQ ngha JB 7oanh nghip phi Sq
*a cc <hon hao ph IX Jao (Tng 5ng IB Jao (Tng It ho cho Ru t*+nh hot (Tng cOa
?+nh) :c Joi chi ph nBy pht 5inh ?Tt cch thYfng Cuy=n t*ong Ru t*+nh 5n CuDto Jun
In (Tng IB thay (#i t*ong Ru t*+nh ti 5n CuDt) NhY Iy Sn chDt cOa chi ph t*ong hot
(Tng cOa 7oanh nghip (Y$c Cc (nh JB nhmng ph t#n IX tBi nguy=no It chDto IX Jao
(Tng IB gKn JiXn Ini ?8c (ch <inh 7oanh)
T*=n th,c t" cQ ?Tt <hi ni? chung ta *Dt hay nhk? J|n Ini <hi ni? chi pho
(Q JB chi ti=u) V+ Iy <hi nghi=n c;u IX chi ph chung ta ckn phi CL? Cxt 5, <hc Sit
gima hai <hi ni? nBy) :hi ti=u JB 5, chi *ao gi? (i thukn tuM cOa tBi 5n <hng <P cc
<hon (g 7rng IBo Iic g+ IB 7rng nhY th" nBo) NhY Iy gima chi ti=u IB chi ph cQ ?i
Ruan h ?t thi"to (ng thfi cQ 5, <hc nhau IX ?tt JY$ng IB thfi (iP? pht 5inh) VX ?tt
JY$ngo chi ph chy Sao g? cc t*Yfng h$p JB? gi? tBi 5n hotc tVng n$ phi t* nhYng
<hng <? thLo cc Si"n (Tng <hc) VX ?tt thfi giano cQ nhmng <hon chi ti=u <l nBy
nhYng chYa (Y$c tnh IBo chi ph t*ong <l .nhY chi ?ua It tY IX nhp <ho nhYng chYa
56 78ng t*ong <l0 IB Ji cQ nhmng <hon (Y$c tnh IBo chi ph <l nBy nhYng th,c t" chYa
chi ti=u .cc <hon t*ch t*Ync tiXn JY'ngo t*ch t*Ync chi ph 56a chma Jnn TS:)0
Go Iy cQ thP nQi: chi ph 5n CuDt cOa 7oanh nghip JB toBn ST cc hao ph IX Jao
(Tng 5ngo Jao (Tng It ho IB cc chi ph ckn thi"t <hc ?B 7oanh nghip (g chi *a t*ong
Ru t*+nh hot (Tng 5n CuDt <inh 7oanho SiPu hin Svng tiXn IB tnh cho ?Tt thfi <l nhDt
(nh)
:hi ph 5n CuDt JB 5, 7ch chuyPn In cOa 7oanh nghip IBo (i tY$ng tnh gi
nhDt (nho nQ JB In cOa 7oanh nghip Sq IBo Ru t*+nh 5n CuDt <inh 7oanh) P Run JM
cQ hiu Ru IB <p thfi (i Ini hot (Tng 5n CuDt <inh 7oanh cOa ?+nho cc nhB Run t*
7oanh nghip Jun ckn Si"t 5 chi ph (g chi *a cho tNng Joi hot (Tngo tNng Joi 5n
phi?o 7ch I8 t*ong <l JB Sao nhi=uo 5 chi ph (g cDu thBnh t*ong 5 5n phi?o Jao I8o
7ch I8 hoBn thBnh JB Sao nhi=uo t t*ng tNng Joi chi pho <h nVng h thDp cc Joi chi
ph nBy) Gi thBnh 5n phi? Jao I8o 7ch I8 5 giup cho cc nhB Run t* 7oanh nghip t*
Jfi c3u hqi nBy)
Gi thBnh 5n CuDt 5n phi? Sao g? nhmng chi ph IX Jao (Tng 5ngo Jao (Tng
It ho IB cc chi ph <hc (Y$c 7rng (P 5n CuDt hoBn thBnh ?Tt <hi JY$ng 5n phi?o
Jao I8o 7ch I8 nhDt (nh)
Gi thBnh JB chy ti=u <inh t" t#ng h$po phn nh <"t Ru 56 78ng cc Joi tBi 5n
t*ong Ru t*+nh 5n CuDt <inh 7oanh csng nhY tnh (ung (Kn cOa nhmng gii php Run JM
?B 7oanh nghip (g th,c hin nhv? ?8c (ch h thDp chi pho tVng cao J$i nhun)
0/0/3 45u c6u 7un 89 chi ph sn xut v gi thnh sn phm t:ong ;o2nh
nghi<p
NhY (g Si"t chi ph 5n CuDt IB gi thBnh 5n phi? JB hai chy ti=u h"t 5;c Ruan
t*ng 7o nQ cQ ?i Ruan h ?t thi"t Ini 7oanh thuo <"t Ru hot (Tng 5n CuDt <inh
7oanh cOa 7oanh nghip) BDt <l ?Tt 7oanh nghip nBo <hi ti"n hBnh hot (Tng 5n CuDt
<inh 7oanh csng (Xu tnh ton 5ao cho chy phi Sq *a ?Tt JY$ng chi ph ti thiPu ?B Ji
(t (Y$c ?Tt <hon J$i nhun ti (a)
Go tnh chDt Ruan t*ng (Q cOa chi ph IB gi thBnh n=n cc 7oanh nghip (Xu
phi th,c hin (Y$c cng tc Run JM chi ph IB gi thBnh) dun JM chi ph IB gi thBnh
chnh JB Iic JB? 5ao (P ti"t <i? (Y$c chi ph 5n CuDt ?Tt cch ti (a ?B I|n (? So
(Y$c chDt JY$ng cOa 5n phi? JB tt nhDt nhv? tVng 5 JY$ng <hch hBng cho 7oanh
nghipo to <h nVng thu (Y$c J$i nhun Jnn)
Vic Run JM chi ph 5n CuDt IB gi thBnh 5n phi? to (iXu <in cho cc nhB
Run JM cQ (Y$c nhmng thng tin hmu ch IX chi ph IB gi thBnh 5n phi?o tN (Q (Ya *a
cc Ruy"t (nh (ung (Kno phr h$p cho hot (Tng <inh 7oanh cOa ?+nh)
:ng tc Run JM chi ph 5n CuDt IB gi thBnh 5n phi? (tt *a y=u cku (Q JB Run
JM JB? 5ao (P cQ thP tnh ton chnh Cc nhDt tNng Joi chi ph Sq *a t*ong Ru t*+nh 5n
CuDto <hng Sq 5Qt csng nhY tVng th=? nhmng chi ph <hng cQ tht nhv? to (iXu <in
tnh ton (Y$c gi thBnh tNng Joi 5n phi? ?Tt cch chnh Cc nhDt) :8 thP (i Ini y=u
cku nBy JB:
z Goanh nghip phi ti"n hBnh ph3n Joi chi ph thLo nhiXu ti=u th;c ?Tt cch phr
h$p nhDt Ini (iXu <ino (tc (iP? cOa 7oanh nghip ?+nh
z :hi ph 5n CuDt phi (Y$c Run JM thLo (nh ?;c nhv? ph8c I8 tt cng tc <"
ton Run t* chi ph IB gi thBnh)
z :hi ph 5n CuDt phi (Y$c <iP? 5ot chtt ch IX JY$ng IB ('n gi ?i Jkn ?ua
IX csng nhY nhp CuDt t*ong Ru t*+nh 5n CuDt nhv? ti"t <i? chi pho h thDp gi thBnh
5n phi?)
0/0/- => c6n thit v nhi<m v? c12 @ ton chi ph sn xut v tnh gi thnh
Vic t# ch;c <iP? t*a tnh h$p JMo h$p php cOa chi ph pht 5inh ti tNng ST
phno tNng (i tY$ng ti 7oanh nghip gQp phkn tVng cYfng Run JM tBi 5no It tYo Jao
(Tngo tiXn In ?Tt cch ti"t <i?o cQ hiu Ru) 9tt <hco nQ cpn to (iXu <in (P ti"t
<i? chi ph h thDp ga thBnh 5n phi?) Q JB ?Tt t*ong nhmng (iXu <in Ruan t*ng (P
7oanh nghip cQ (Y$c ?Tt Yu th" t*ong cnh t*anh)NgoBi *a gi thBnh 5n phi? cpn JB c'
5j (P (nh gi Sn 5n phi?o JB c' 5j (P hch ton <inh t" nTi STo ph3n tch chi pho (ng
thfi cpn JB cVn c; (P Cc (nh <"t Ru <inh 7oanh)
T*ong nXn <inh t" th t*Yfng hin nay JB? tt cng tc tp h$p chi ph 5n CuDt IB
tnh gi thBnh 5n phi? 5 giup cho 7oanh nghip nhn th;c (ung (Kn th,c t*ng Ru
t*+nh 5n CuDto Run JM cung cDp cc thng tin ckn thi"t ?Tt cch <p thfi chnh Cc cho
ST ?y Jgnh (o (P cQ cc Sin php thch h$p nhv? ti"t <i? ti (a chi ph 5n CuDto
tVng J$i nhun cho 7oanh nghip (ng thfi giup cho 7oanh nghip cQ <" hoch 56 78ng
In cQ hiu Ruo (? So tnh chO (Tng t*ong 5n CuDt <inh 7oanho chO (Tng IX tBi
chnh)VX pha NhB nYnco n"u cc 7oanh nghip (Xu JB? tt cng tc tp h$p chi ph 5n
CuDt tnh gi thBnh 5 giup cho NhB nYnc cQ ci nh+n t#ng thPo toBn 7in (i Ini 5, pht
t*iPn cOa nXn <inh t" tN (Q (X *a (Y$c cc (Yfng Jio chnh 5ch phr h$p (P pht t*iPn cc
7oanh nghip th,c 5, JB? Vn cQ Jgi IB hn ch" cc 7oanh nghip JB? Vn thua J) i Ini
cc (i tY$ng <hc nhY ng3n hBngo ngYfi ?uao cc nhB (ku tY))) th+ <"t Ru cOa cng tc
tp h$p chi ph 5n CuDt IB tnh gi thBnh cQ nh hYjng *Dt Jnn ("n hot (Tng cOa h I+ nQ
cho Si"t hiu Ru Run JM cOa 7oanh nghip)
P t# ch;c tt cng tc <" ton tp h$p chi ph 5n CuDt IB tnh gi thBnh 5n
phi? t*ong 7oanh nghip <" ton ckn th,c hin tt cc nhi? I8 5au:
z Nhn th;c (ung (Kn I t* Iai t*p cOa <" ton chi ph 5n CuDt IB tnh gi thBnh
5n phi? t*ong toBn ST h thng <" ton 7oanh nghipo ?i Ruan h Ini cc ST phn <"
ton cQ Ji=n Ruano t*ong (Q <" ton cc y"u t chi ph JB tiXn (X cho <" ton chi ph 5n
CuDt IB tnh gi thBnh 5n phi?)
z :Vn c; IBo (tc (iP? t# ch;c 5n CuDt <inh 7oanho (tc (iP? cOa 5n phi?o <h
nVng IB y=u cku Run JM c8 thP cOa 7oanh nghip (P Cc (nh (ung (Kn (i tY$ng <" ton
chi ph 5n CuDto (i tY$ng tnh gi thBnh phr h$p Ini (iXu <in cOa 7oanh nghip)
z T# ch;c ST ?y <" ton ?Tt cch <hoa hc h$p JM t*=n c' 5j ph3n cng *Z *Bng
t*ch nhi? cOa tNng nh3n Ii=no tNng ST phn <" ton cQ Ji=n Ruano (tc Sit ST phn <"
ton cc y"u t chi ph)
z Th,c hin t# ch;c ch;ng tNo hch ton San (kuo h thng tBi <hono 5# <" ton
phr h$p Ini cc nguy=n tKc chuin ?,co ch" (T <" ton (? So (p ;ng (Y$c y=u cku
thu nhn z C6 JM z h thng hQa thng tin IX chi pho gi thBnh cOa 7oanh nghip)
z T# ch;c Jp IB ph3n tch cc So co <" ton IX chi pho gi thBnh 5n phi?o
cung cDp nhmng thng tin ckn thi"t IX chi pho gi thBnh 5n phi? giup cc nhB Run t*
7oanh nghip *a cc Ruy"t (nh ?Tt cch nhanh chQngo phr h$p Ini Ru t*+nh 5n CuDt z
ti=u th8 5n phi?)
A.2.NfJ gL9: OW c6`c TN Ooe9 OX\ 6b\ c6J \6Z pq9 rL[O M_ OZ96 :Je O6_96 pq9 \6sd
Oto9: goS96 9:6JK\ pq9 rL[O
0/,/0/ Chi ph sn xut
1)*)1)1) Fhi ni%!
:hi ph 5n CuDt JB SiPu hin Svng tiXn cOa toBn ST hao ph Jao (Tng 5ngo Jao (Tng
It ho IB cc chi ph <hc ?B 7oanh nghip Sq *a t*ong Ru t*+nh 5n CuDt t*ong ?Tt thfi
<l nhDt (nh .Thngo RuMo nV?)))0 IB cDu thBnh n=n gi t* cOa 5n phi? C3y JKp)
T*ong (Q chi ph IX Jao (Tng It hQa JB cc chi ph IX tY Jiu Jao (Tng IB (i tY$ng
Jao (Tng nhY: chi ph <hDu hao tY Jiu Jao (Tngo chi ph ti=u hao nguy=n It Jiu) :pn chi
ph IX Jao (Tng 5ng chnh JB chi ph IX 5;c Jao (Tng (Y$c SiPu hin *a JB chi ph IX tiXn
JY'ng phi t* cho ngYfi Jao (Tng)
:hi ph 5n CuDt cOa 7oanh nghip pht 5inh thYfng Cuy=n IB gKn JiXn Ini Ru t*+nh
5n CuDt 5n phi? nhYng (P ph8c I8 cho Run JM IB hch ton <inh 7oanho chi ph 5n
CuDt phi (Y$c tnh ton IB tp h$p thLo tNng thfi <l: thngo RuMo nV? phr h$p Ini <l
So co) :hy nhmng chi ph 5n CuDt ?B 7oanh nghip Sq *a t*ong <l ?ni (Y$c tnh IBo
chi ph 5n CuDt t*ong <l)
Th,c chDt chi ph 5n CuDt j cc 7oanh nghip JB Ru t*+nh chuyPn 7ch In cOa
7oanh nghip IBo (i tY$ng tnh gi nhDt (nho nQ JB In cOa 7oanh nghip Sq IBo Rua
t*+nh 5n CuDt <inh 7oanh)
1)*)1)* Ph&n loi chi ph:
Go chi ph 5n CuDt <inh 7oanh cQ *Dt nhiXu Joi n=n ckn thi"t ph3n Joi chi ph n=n
to (iXu <in thun J$i cng tc Run JM IB hch ton chi ph)
T*=n th,c t" cQ nhiXu cch ph3n Joi <hc nhauo 5ong J,a chn ti=u th;c ph3n Joi
nBo JB phi 7,a IB y=u cku cOa cng tc Run JM IB hoch ton)
$) Ph&n loi chi ph sn xut thGo n=i #ungC tnh cht -inh t. cH$ chi ph:
ThLo cch ph3n Joi nByo <" ton cVn c; IBo nTi 7ung <inh t"o tnh chDt <inh t" cOa
chi ph 5n CuDt (P 5Kp C"p chi ph 5n CuDt cQ nTi 7ung <inh t"o tnh chDt <inh t" cOa nTi
7ung 5n CuDt IBo t*ong crng ?Tt y"u t) :hi ph 5n CuDto <hng ph3n Sit cc chi ph
nBy cQ ?8c (cho cng 78ng nhY t*=n n=u) ThLo cch ph3n Joi nBy chi ph 5n CuDt cOa
7oanh nghip (Y$c chia thBnh cc Joi 5au:
:hi ph nguy=n It Jiuo It Jiu: JB chi ph nhY nguy=n It Jiu chnho nguy=n It
Jiu ph8o ph8 trng thay th"o nhmng thBnh phkn ?ua ngoBi)))CuDt 7rng t*ong Ru t*+nh 5n
CuDt Joi t*N gi t* 7rng <hng h"t nhp Ji cho <ho IB ph" Jiu thu hi)
:hi ph nh3n cng: phn nh t#ng 5 tiXn JY'ngo ph8 cDp ?ang tnh chDt tiXn JY'ng
IB cc <hon t*ch thLo JY'ng nhY BU/Uo BUhTo !W:o BUTN phi t* cho ngYfi Jao
(Tng)
:hi ph <hDu hao tBi 5n c (nh: phn nh t#ng 5 <hDu hao tBi 5n c (nh phi
t*ch t*ong <l cOa tDt c tBi 5n c (nh 56 78ng cho 5n CuDt <inh 7oanh nhY ?y ?Qco
thi"t So nhB CYjng)))
:hi ph 7ch I8 ?ua ngoBi: phn nh toBn ST 5 tiXn ?B 7oanh nghip Sq *a ?ua (P
ph8c I8 hot (Tng 5n CuDt <inh 7oanh cOa 7oanh ngh=p nhY: (ino nYnco (in thoi)))
:hi ph <hc Svng tiXn: JB tDt c cc chi ph <hc Svng tiXn chYa (Y$c phn nh IBo
cc chi ph t*=n (Y$c 7rng IBo hot (Tng 5n CuDt <inh 7oanh)
I) Ph&n loi chi ph sn xut thGo !Jc KchC c/ng #Jng cH$ chi ph:
!" ton cVn c; IBo ?8c (cho cng 78ng cOa chi ph 5n CuDt (P 5Kp C"p cc chi
ph 5n CuDt cQ crng cng c8 IBo t*ong crng ?Tt <hon chi ph 5n CuDto <hng ph3n Sit
chi ph cQ nTi 7ung tnh chDt <inh t" nhY n=u t*=n)
:hi ph nguy=n It Jiu t*,c ti"p: JB nhmng chi ph IX nguy=n It Jiu chnho
nguy=n It Jiu ph8o ph8 trng thay th"o Sn thBnh phi?)))CuDt 7rng t*,c ti"p (P 5n CuDt
5n phi?)
:hi ph nh3n cng: JB cc <hon JY'ngo ph8 cDp JY'ng phi t* t*,c ti"p cho cng
nh3n t*,c ti"p 5n CuDt 5n phi?)
:hi ph 56 78ng ?y thi cng: -B cc chi ph Ji=n Ruan ("n ?y thi cng ph8c I8
cho hot (Tng C3y JKp cng t*+nh) Bao g?:
z :hi ph nh3n cng (iXu <hiPn ?y thi cng)
z :hi ph nhi=n Jiu)
z :hi ph 78ng c8 5n CuDt)
z :hi ph <hDu hao ?y thi cng)
z :hi ph 7ch I8 ?ua ngoBi)
z :hi ph Svng tiXn <hc)
:hi ph 5n CuDt chung: JB tDt c chi ph 7rng cho Iic Run JM IB ph8c I8 5n
CuDt chung ti 5n CuDto (Ti cng t*+nho t# 5n CuDt cng t*+nho hng ?8c cng t*+nh) NhY:
<hDu hao tBi 5n c (nh j cc (Tio ph3n CYjngo JY'ng ST phn Run JM j ph3n CYjngo (Ti
5n CuDto chi ph cng c8o 78ng c8 5n CuDt)))
L Cc cch ph&n loi -hc
M Ph&n loi chi ph sn xut thGo ph:ng php tp hp chi ph sn xut v !@i
Nu$n h% vOi K@i t:ng chAu chi ph)
G? cQ 1 Joi:
:hi ph t*,c ti"p: JB nhmng chi ph cQ Ji=n Ruan t*,c ti"p ("n tNng (i tY$ng <"
ton tp h$p chi ph nhY: tNng Joi 5n phi?o hng ?8c cng t*+nho ('n (tt hBng)))chung
ta cQ thP Jp chi ph pht 5inh t*,c ti"p cho tNng (i tY$ng chu chi ph) -oi chi ph nBy
thYfng chi"? t t*ng Jnn t*ong tn ti chi pho chung 7 nhn Si"t IB hch ton chnh Cc
nhY: chi ph nguy=n It Jiu t*,c ti"po chi ph nh3n cng t*,c ti"p)
:hi ph gin ti"p: JB cc Joi chi ph cQ Ji=n Ruan ("n nhiXu (i tY$ng <" ton tp
h$p chi ph <hc n=n thYfng <hng thP tp h$p t*,c ti"p (Y$c ?B phi tp h$p thLo
phY'ng phpo ph3n S# gin ti"p)
M Ph&n loi thGo !@i Nu$n h% vOi -h@i l:ng sn ph!C c/ng vi%cC l$o vJ sn xut
t"ong -P)
:hi ph Si"n (#i: JB nhmng chi ph 5n CuDt cQ 5, thay (#i IX t#ng 5o IX t J 5o
Ini <hi JY$ng cng Iic h+nh thBnh) V 78 nhY: chi ph nguy=n It Jiuo chi ph nh3n
cng))) Iic thay (#i nBy nhv? ph8c I8 cho y=u cku thi"t Jp <" hoch <iP? 5ot IB chO
(Tng (iXu ti"t chi ph cOa 7oanh nghip)
:hi ph c (nh: JB chi ph <hng thay (#i IX t#ng 5 7r cQ 5, thay (#i t*ong (nh
?;c hot (Tng cOa Ru t*+nh 5n CuDt hotc <hi JY$ng 5n phi? cng Iic)))
A.2.2. GJe O6_96 pq9 \6sd ruv lP\.
1)*)*)1)Fhi ni%!)
Gi thBnh 5n phi? C3y JKp JB chi ph 5n CuDt tnh cho ?Tt <hi JY$ng hotc C3y JKp
h+nh thBnh ?Tt ('n I 5n phi? .cng t*+nho hng ?8c cng t*+nh0 7o 7oanh nghip hoBn
thBnh ("n giai (on Ruy Ync h+nh thBnh nghi? thu SBn giao (Y$c chDp nhn thanh ton)
1)*)*)*) Ph&n loi gi thnh sn ph!)
P (p ;ng cc y=u cku IX Run JMo hch ton IB <" hoch gi thBnh csng nhY y=u
cku C3y 7,ng gi c hBng hoo gi thBnh (Y$c CL? Cxt 7Yni nhiXu gQc (T nhiXu ph? Ii
tnh ton <hc nhau I+ Iy gi thBnh (Y$c ph3n Joi thLo nhiXu cch <hc nhau)
$) Ph&n loi thGo th;i KiQ! tnh v nguRn s@ li%u KQ tnh gi thnh
Gi thBnh 7, ton: -B t#ng chi ph (P hoBn thBnh 5n phi? C3y JKp) Gi thBnh 7,
ton (Y$c C3y 7,ng t*=n c' 5j cc (nh ?;c IB ('n gi chi ph 7o nhB nYnc Ruy (nh)
Gi thBnh 7, ton
C3y JKp cOa tNng
cng t*+nho hng
?8c cng t*+nh
!hi JY$ng 7, ton

C3y JKp cOa tNng
cng t*+nho hng
?8c cng t*+nh
C
'n gi 7, ton
C3y JKp cOa tNng
cng t*+nho hng
?8c cng t*+nh
:hi ph
chung
:Vn c; IBo gi thBnh 7, ton ngYfi ta Cc (nh gi t* 7, ton:
Gi t* 7, ton
C3y JKp cOa tNng
cng t*+nho hng
?8c cng t*+nh
Gi thBnh 7, ton
C3y JKp cOa tNng
cng t*+nho hng
?8c cng t*+nh
Thu nhp chu

thu" tnh t*Ync
Thu"
GTGT
(ku *a

Thng Rua gi thBnh 7, ton cng t*+nh C3y JKp ngYfi ta cQ thP (nh gi (Y$c thBnh
tch cOa ('n I I+ gi thBnh 7, ton chnh JB hn ?;c chi ph cao nhDt ?B ('n I cQ thP
chi *a nhv? (? So cQ Jgio JB ti=u chuin (P ('n I C3y JKp phDn (Du h gi thBnh)
Gi thBnh <" hoch: (Y$c Cc (nh t*Ync <hi SYnc IBo <inh 7oanh t*=n c' 5j cc
Sin php thi cng cc (nh ?;c <~ thut IB cc 7, ton chi ph t*ong <l <" hoch)
Gi thBnh <" hoch cOa
tNng cng t*+nho hng
?8c cng t*+nh
Gi thBnh 7, ton C3y JKp cOa

tNng cng t*+nho hng ?8c
cng t*+nh
z
9;c h gi thBnh
<" hoch
Gi thBnh (nh ?;c: csng nhY gi thBnh <" hoch gi thBnh (nh ?;c csng (Y$c
Cc (nh t*Ync <hi SKt (ku 5n CuDt 5n phi?) Song <hc Ini gi thBnh <" hoch JB gi
thBnh (nh ?;c (Y$c Cc (nh t*=n c' 5j (nh ?;c S+nh Ru3n ti=n ti"n IB <hng Si"n (#i
t*ong 5uDt c <l <" hoch) Gi thBnh (nh ?;c (Y$c Cc (nh t*=n c' 5j cc (nh ?;c IX
chi ph hin hBnh ti tNng thfi (iP? nhDt (nh t*ong <l <" hoch .thYfng JB (ku thng0
n=n gi thBnh (nh ?;c Jun thay (#i phr h$p Ini 5, thay (#i cOa cc (nh ?;c chi ph
(t (Y$c t*ong Ru t*+nh th,c hin <" hoch gi thBnh)
Gi thBnh t*,c ti"p: JB chy ti=u (Y$c Cc (nh 5au <hi (Ya cng t*+nho hng ?8c
cng t*+nh hoBn thBnh t*=n c' 5j cc chi ph th,c t" pht 5inh (P hoBn thBnh <hi JY$ng
C3y JKp)
ThLo cch ph3n Joi nBy th+ 5 giup cho cng tc Run JM IB gi? 5t chi ph 7
7Bngo Cc (nh (Y$c nguy=n nh3n IY$t .h8t0 (nh ?;c chi ph cho <l <" ton (P tN (Q
(iXu chynh <" hoch cOa (nh ?;c chi ph cho phr h$p)
I) Ph&n loi thGo ph! vi pht sinh chi ph)
Gi thBnh 5n CuDt .gi thBnh ph3n CYjng0: JB chy ti=u phn nh toBn ST nhmng chi
ph pht 5inh tnh cho cng t*+nho hng ?8c cng t*+nh (g hoBn thBnh I 78 nhY: 41%o 411o
41&o 41E)
Gi thBnh ti=u th8 . cpn gi JB gi thBnh toBn ST0: JB chy ti=u phn nh toBn ST cc
<hon chi ph pht 5inh Ji=n Ruan ("n Iic th,c hin cng Iic 5n CuDt IB ti=u th8 5n
phi? C3y JKp gi thBnh ti=u th8 (Y$c Cc (nh thLo cng th;c:
Gi thBnh toBn
ST 5n phi?
Gi thBnh 5n
CuDt 5n phi?
:hi ph Run JM
7oanh nghip
:hi ph Sn
hang

:ch ph3n Joi nBy giup cho nhB Run JM Si"t (Y$c <"t Ru <inh 7oanh Jgi .J0 cOa
tNng cng t*+nho hng ?8c cng t*+nh ?B 7oanh nghip th,c hin C3y 7,ng) NhYng nhY$c
(iP? cOa cch ph3n Joi nBy JB: 5 gtp nhmng <hQ <hVno hn ch" nhDt (nh t*ong Iic J,a
chn ti=u th;c ph3n S# chi ph So hiP? IB chi ph Run JM 7oanh nghip) N=n cch ph3n
Joi nBy chy ?ang M ngha nghi=n c;u)
NgoBi *a gi thBnh cng tc C3y JKp cpn (Y$c thLo 7Zi t*=n hai chy ti=u:
Gi thBnh <hi JY$ng hoBn chynh: JB gi thBnh cOa cng t*+nho hng ?8c cng
t*+nh (g hoBn thBnh SBn giaoo (? So <~ thuto chDt JY$ng (ung thi"t <" IB h$p (ng <M
<"t SBn giao (Y$c S=n chO (ku tY nghi? thu IB chDp nhn thanh ton)
Gi thBnh <hi JY$ng hoBn thBnh Ruy Ync: JB gi thBnh cOa cc <hi JY$ng (?
So thqa ?gn cc (iXu <in: phi nv? t*ong thi"t <"o (t (iP? 7Nng <~ thut (Y$c chO (ku
tY nghi? thu IB chDp nhn thanh ton)
A.2.5. MaJ yLS9 6K :JhS c6J \6Z pq9 rL[O M_ :Je O6_96 pq9 \6sd.
T*ong Ru t*+nh 5n CuDt nQi chung IB 5n CuDt t*ong 7oanh nghip C3y JKp nQi
*i=ng th+ chi ph 5n CuDt IB gi thBnh 5n phi? JB hai ?tt (i Jp nhau nhYng cQ ?i
Ruan h ?t thi"t Ini nhau) :hi ph 5n CuDt phn nh ?tt hao ph 5n CuDt cpn gi thBnh
5n phi? Ji phn nh <"t Ru 5n CuDto t*ong hot (Tng cOa 7oanh nghip C3y JKp th+ gi
thBnh 5n phi? (Y$c tnh cho tNng 5n phi? C3y JKp (g hoBn thBnh IB <"t thuc toBn ST
Ruy t*+nh 5n CuDt hotc hoBn thBnh ?Tt giai (on cng ngh 5n CuDto ?Tt hng ?8c cng
t*+nh))) hay nQi cch <hc gi thBnh 5n phi? C3y JKp JB chy ti=u <inh t" t#ng h$p phn nh
tDt c nhmng chi ph pht 5inh .chi ph pht 5inh t*ong <lo chi ph <l t*Ync chuyPn 5ang0
IB cc chi ph tnh t*Ync cQ Ji=n Ruan ("n <hi JY$ng 5n phi? C3y JKp (g hoBn thBnh
t*ong <l) B=n cnh (Q ta csng cQ thP thDy *vng: n"u cng tc tp h$p chi ph 5n CuDt (ky
(O t*ung th,c th+ tnh gi thBnh 5n phi? csng (Y$c chnh Cc)
9i Ruan h gima chi ph 5n CuDt IB tnh gi thBnh 5n phi? (Y$c tnh Svng cng
th;c:
T#ng gi
thBnh SW
:hi ph 5n CuDt
7j 7ang (ku <l
:hi ph 5n CuDt
7j 7ang t*ong <l
:hi ph 5n CuDt
7j 7ang cui <l
z
A.2.3. 'SJ Otz= 96JKd M cRS TN Ooe9 c6J \6Z pq9 rL[O M_ OZ96 :Je O6_96 pq9 \6sd
Oto9: goS96 9:6JK\ ruv lP\.
T# chuc <" ton chi pho tnh gi thBnh 5n phi? ?Tt cch <hoa hco h$p JM IB (ung
(Kn cQ M ngha *Dt Jnn t*ong cng tc Run JM chi ph IB tnh gi thBnh 5n phi?) T*ong
hot (Tng 5n CuDt (tc Sit JB Jnh I,c C3y JKp ti"t <i? chi pho h gi thBnh 5n phi?o
C3y 7,ng gi thku h$p JM JB (iXu <in ckn thi"t (P GN cQ thP cnh t*anh IB (;ng Imng t*=n
th t*Yfng) Go (Q (P pht huy (Y$c Iai t*p cOa <" ton (pi hqi <" ton :WS/ IB tnh gi
thBnh 5n phi? C3y JKp th,c hi=n tt cc nhi? I8:
z /c (nh (ung (i JY$ng <" ton tp h$p cho ph 5n CuDt IB gi thBnh 5n phi?
phr h$p Ini (tc (iP? IB y=u cku Run JM cOa 7oanh nghip)
z Tnh ton IB phn nh chnh Cc (ky (O <p thfi t+nh h+nh pht 5inh chi ph 5n CuDt
j cc ST phn 5n CuDt csng nhY t*ong ph? Ii toBn 7oanh nghipo tnh ton chnh Cc
gi thBnh cOa tNng Joi 5n phi? (Y$c 5n CuDt)
z !iP? t*a chtt ch t+nh h+nh th,c hin cc (nh ?;c ti=u hao IB cc 7, ton chi ph
nhv? pht hin <p thfi cc hin tY$ng Jgng pho 56 78ng chi ph <hng (ung ?8c (ch)
-p So co <" ton IB cc So co thLo y=u cku Run JM)
A.5. TW c6`c TN Ooe9 OX\ 6b\ c6J \6Z pq9 rL[O Oto9: goS96 9:6JK\ ruv lP\.
0/3/0 'Ai t(ng @ ton tp hp chi ph sn xut/
T*ong Ru t*+nh 5n CuDt 5n phi? C3y JKp nhv? (p ;ng nhu cku pht t*iPn Cg hTio
cc 7oanh nghip phi chi *a nhiXu <hon chi ph <hc nhau (P <" ton chi ph 5n CuDt IB
tnh gi thBnh 5n phi? (Y$c chnh Cc th+ Iic (ku ti=n ta phi Cc (nh cc (i tY$ng <"
ton chi ph 5n CuDt IB tnh gi thBnh 5n phi? nhY cng t*+nho hng ?8c cng t*+nh
)))Iic Cc (nh (i tY$ng <" ton chi ph 5n CuDt IB tnh gi thBnh 5n phi? th,c chDt JB
Iic Cc (nh gini hn tp h$p chi ph hay nQi cch <hc JB Iic Cc (nh n'i chi ph IB
chu chi ph nhv? (p ;ng y=u cku <iP? t*ao gi? 5t chi ph 5n CuDt IB tnh gi thBnh
5n phi?)
0/3/, Bh(Cng php @ ton tp hp chi ph sn xut/
T*=n c' 5j <" ton (i tY$ng chi ph <" ton J,a chn phY'ng php <" ton chi ph
5ao cho phr h$p phY'ng php <" ton chi ph 5n CuDt (Y$c hiPu JB cc cch th;c (Y$c 56
78ng (P tp h$p chi ph IB ph3n Joi chi ph 5n CuDt t*ong ph? Ii gini hn cOa (i
tY$ng <" ton chi ph) T*ong th,c t" phY'ng php <" ton chi ph 5n CuDt C3y JKp Sao
g? nhmng phY'ng php 5au: phY'ng php <" ton chi ph thLo tNng cng t*+nho hng
?8c cng t*+nh thLo giai (on C3y JKp))) nTi 7ung chO y"u cOa phY'ng php <" ton chi
ph 5n CuDt JB ?j 5# .th0 chi ti"t thLo tNng (i tY$ng cQ Ji=n Ruan IB hBng thng t#ng
h$p thLo tNng (i tY$ng (Q)
$) Ph:ng php t",c ti.p)
]p 78ng (i Ini cc chi ph Ji=n Ruan t*,c ti"p ("n (i tY$ng <" ton tp h$p chi ph
nhY cng t*+nho hng ?8c cng t*+nh))) (g Cc (nh) ThLo phY'ng php nBy <hi cc <hon
chi ph cQ Ji=n Ruan ("n (i tY$ng nBo th+ <" ton 5 tp h$p t*,c ti"p cho (i tY$ng ckn
tp h$p chi ph (Q)
I) Ph:ng php ph&n IS gin ti.p)
]p 78ng <hi ?Tt Joi chi ph 5n CuDt Ji=n Ruan ("n nhiXu cng t*+nho hng ?8c cng
t*+nh ?B <hng thP tp h$p t*,c ti"p cho ?Tt hng ?8c cng t*+nh nBo) V+ Iy (P tp h$p
chi ph cho tNng cng t*+nho hng ?8c cng t*+nh ckn tp h$p chi ph th+ ckn phi ti"n
hBnh ph3n S# thLo ti=u th;c h$p JM)
T*+nh t, tp h$p IB ph3n S# chi ph:
Tp h$p chi ph ckn ph3n S# cho cc (i tY$ng)
-Y chn ti=u th;c ph3n S# cho cc (i tY$ng)
/c (nh h 5 ph3n S# .U0)

C9 { T9 r H
T*ong (Q:
:n: :hi ph 5n CuDt ph3n S# cho (i tY$ng n)
Tnh chi ph ph3n S# cho (i tY$ng Ji=n Ruan:
C {
T
T9
T*ong (Q:
:: T#ng chi ph tp h$p ckn ph3n S#)
T: T#ng ti=u chuin 7rng ph3n S#)
Tn: Ti=u chuin ph3n S# cOa (i tY$ng n)
NgoBi *a t*ong GN/- cpn cQ cc phY'ng php hch ton chi ph 5au:
WhY'ng php <" ton tp h$p chi ph 5n CuDt thLo cng t*+nho hng ?8c
cng t*+nh)
WhY'ng php <" ton tp h$p chi ph 5n CuDt thLo ('n (tt hBng)
WhY'ng php <" ton tp h$p chi ph 5n CuDt thLo ('n I thi cng)
0/3/3 T:Dnh t> @ ton tp hp chi ph sn xut t:ong ;o2nh nghi<p xEy 8Fp/
Tul thuTc IBo (tc (iP? cOa tNng ngBnh C3y JKpo tnh chDt cOa tNng cng t*+nh C3y
JKpo ?i Ruan h cOa cc hot (Tng 5n CuDt <inh 7oanh t*ong 7oanh nghip t*+nh (T <inh
t" IB hch ton))) ?B t*+nh t, <" ton chi ph j cc cng t*+nho hng ?8c cng t*+nh t*ong
7oanh nghipo j cc 7oanh nghip C3y JKp <hc nhau th+ <hc nhau) Tuy nhi=n ta cQ thP
<hi Rut chung Iic <" ton chi ph 5n CuDt thYfng t*i Rua 2 SYnc 5au:
z B%: Tp h$p chi ph Ji=n Ruan cho tNng (i tY$ng .cng t*+nho hng ?8c cng
t*+nh0
z B1: Tnh ton IB ph3n S# Jao I8 cOa cc ngBnh C3y JKp ph8 cho cc (i tY$ng
J=n Ruan t*=n c' 5j <hi JY$ng ph8c I8 IB gi thBnh ('n I cOa 5n phi? C3y JKp)
z B&: Tp h$p IB ph3n S# chi ph 5n CuDt chnh cho tNng cng t*+nho hng ?8c
cng t*+nh cQ Ji=n Ruan)
z B2: /c (nh chi ph 5n CuDt C3y JKp 7j 7ang cui <l)
0/3/-/ K ton tp hp v phEn GH chi ph sn xut/
i Ini hot (Tng <inh 7oanh C3y JKp Ruy (nh chy (Y$c p 78ng phY'ng php
hch ton hBng tn <ho thLo phY'ng php !!T/ n=n T! %A2 (Y$c 7rng (P tp h$p chi
ph 5n CuDt <inh 7oanh ph8c I8 cho Iic tnh gi thBnh 5n phi? C3y JKp cOa 7oanh
nghip C3y JKp)
WhY'ng php <" ton tp h$p chi ph 5n CuDt thLo phY'ng php !!T/ JB phY'ng
php thLo 7Zi ?Tt cch thYfng Cuy=n t*=n 5# 5ch <" ton 7,a IBo cc Sng nhpo CuDto
tn <ho NV-o hBng ho))))
Vic tp h$p chi ph 5n CuDto tnh gi thBnh 5n phi? C3y JKp thLo tNng cng
t*+nho hng ?8c cng t*+nh IB thLo <hon ?8c gi thBnh Ruy (nh t*ong gi t* 7, ton C3y
JKpo g?:
z :hi ph NV- t*,c ti"p)
z :hi ph N: t*,c ti"p)
z :hi ph 56 78ng ?3y thi cng)
z :hi ph S/:)
1)?)>)1) Ph:ng php tp hp chi ph 035 t",c ti.p)
z :hi ph NV- t*,c ti"p Sao g?: gi t* th,c t" cOa NV- chnho NV- ph8o BTW
?ua ngoBio It Jiu Ju3n chuyPn tha? gia cDu thBnh th,c thP 5n phi? C3y JKp hotc giup
cho Iic th,c hin IB hoBn thBnh <hi JY$ng C3y JKp .<hng <P It Jiu ph8 cho ?y ?Qco
phY'ng tin thi cng IB nhmng It Jiu tnh t*ong chi ph S/:0)
z Nguy=n tKc hch ton <hon chi ph NV- t*,c ti"p:
NV- 56 78ng cho C3y 7,ng hng ?8c cng t*+nh nBo th+ tnh t*,c ti"p cho 5n
phi? cOa U9:T (Q t*=n c' 5j ch;ng tN gc thLo 5 JY$ng th,c t" (g 56 78ng IB thLo gi
thBnh th,c t" CuDt <ho .gi S+nh Ru3n gia RuyXno gi nhp t*Ync CuDt t*Ync)))0)
:ui <l hch ton hotc <hi cng t*+nh hoBn thBnho ti"n hBnh <iP? <= 5 JY$ng
NV- (g CuDt 7rng nhYng chYa 56 78ng h"t IB gi t* ph" Jiu thu hi n"u cQ thP (P ghi
gi? t*N chi ph NV- t*,c ti"p CuDt 56 78ng cho cng t*+nh)
:hi ph
NV- t*,c
ti"p 56 78ng
t*ong <l
Gi t* NV-
CuDt 7rng
<l t*Ync
chuyPn 5ang
Gi t* th,c t"
cOa NV- (Ya
IBo 56 78ng
t*ong <l
z
Gi t* th,c
t" cOa NV-
cpn Ji cui
<l
z
Gi t* ph"
Jiu thu hi
. n"u cQ0
Whkn NV- IY$t t*=n ?;c S+nh thYfng <hng (Y$c tnh IBo gi thBnh cng t*+nh
C3y JKp ?B (Y$c hch ton IBo GVUB cOa <l <" ton)
T*ong (iXu <in th,c t" 5n CuDt C3y JKpo <hng cho phxp tnh chi ph NV- t*,c
ti"p cho tNng cng t*+nho hng ?8c cng t*+nh th+ 7oanh nghip cQ thP p 78ng phY'ng
php ph3n S# It Jiu cho (i tY$ng 56 78ng thLo cng th;c t#ng Rut:
2Tc ph&n IS
chi ph 035
t",c ti.p cho
tUng K@i t:ng
I
+Sng gi t"A 035 th,c t. xut sV
#Jng
x
Fh@i l:ng cH$ tUng
K@i t:ng K:c xc
KAnh thGo !=t tiWu
thTc nht KAnh
+Sng -h@i l:ng cc K@i t:ng
K:c xc KAnh thGo !=t tiWu thTc
nht KAnh
$) ChTng tU -. ton sV #Jng:
z Whi"u nhp <ho)
z Whi"u CuDt <ho)
z Uo ('n ?ua hBng)
z Bo co It tY cpn Ji cui <l)
I) +i -hon -. ton sV #Jng:
T! 41%zw :hi ph NV- t*,c ti"p IB cc tBi <hon cQ Ji=n Ruan
L +c #Jng:
T! 41% 7rng (P tp h$p chi ph IB ph3n S# chi ph NV- 56 78ng t*,c ti"p cho hot
(Tng C3y JKpo 5n CuDt 5n phi? cng nghipo th,c hin Jao I8 7ch I8 cOa 7oanh nghip
C3y JKp)
L F.t cu v n=i #ung cH$ +F X*1:
T_J T6oq9 42A | C6J \6Z 9:LvQ9 MXO lJKL Otjc OJN\}
Nb Ci
z Tp h$p gi t* NV- CuDt 7rng t*,c ti"p
cho ch" to SW hay th,c hin 7ch I8

z Gi t* NV- CuDt 78ng <hng h"t nhp
Ji <ho
z Gi t* ph" Jiu thu hi
z !"t chuyPn chi ph NV- TT 5ang T!
%A2
z !"t chuyPn chi ph NV- TT IY$t t*=n
?;c S+nh thYfng 5ang T! 4&1
SG:!: T! 41% <hng cQ 5 7Y
#8 ]~ A.A: Tt96 Oj 6cc6 Ooe9 c6J \6Z N'L Otjc OJN\ KKT%

/uDt It Jiu IBo 5n
CuDt 5n phi? C3y JKp
T! %A1 T! 41%
T* gi NV- 56 78ng <hng
h"t nhp Ji <ho
T! %A1
T? ;ng NV-
:ui <l <"t chuyPn t* gi
NV- 56 78ng cho C3y JKp
T!%2%
T! %A2
T! &&%o %%%o
%%1
9ua NV-TT
T!%&&
Thu" GTGT
n"u cQ
T! 4&1
!"t chuyPn
:WNV-TT IY$t ?;c

1)?)>)* Ph:ng php tp hp chi ph nh&n c/ng t",c ti.p)
z :hi ph nh3n cng t*,c ti"p JB chi ph phi t* cho nh3n cng t*,c ti"p tha? gia IBo
hot (Tng C3y JKpo 5n CuDt 5n phi? cng nghipo cng nh3n ph8c I8 C3y 7,ngo JKp (tt
.<P c Jao (Tng thu= ngoBi thLo tNng Joi cng Iic IB Jao (Tng thuTc Run JM cOa 7oanh
nghip0 nhY tiXn JY'ngo tiXn cngo ph8 cDp) :c <hon t*ch thLo JY'ng cu cng nh3n 5n
CuDt 5n phi?o ph8c I8 thi cng))) (Y$c hch ton IBo chi ph 5n CuDt chung)
z Nguy=n tKc hch ton <hon chi ph nh3n cng t*,c ti"p:
:hi ph nh3n cng t*,c ti"p Ji=n Rua ("n hng ?8c cng t*+nh nBo th+ hch ton t*,c
ti"p cho U9:T (Q)
Whkn nh3n cng t*,c ti"p IY$t t*=n ?;c S+nh thYfng <hng (Y$c tnh IBo gi thBnh
cng t*+nh C3y JKp ?B (Y$c hch ton IBo GVUB cOa 5n phi? hoBn thBnh cOa <l <"
ton)
i Ini hot (Tng 7oanh nghip C3y JKp th+ chi ph nh3n cng t*,c ti"p <hng phn
nh cc <hon t*ch thLo JY'ng .BU/Uo BUhTo !W:o BUTN0 cOa nh3n cng t*,c ti"p
C3y JKp IB csng <hng tnh cc <hon tiXn JY'ngo tiXn cng IB cc <hon ph8 cDp cQ tnh
chDt JY'ng t* cho cng nh3n t*,c ti"p (iXu <hiPn CLo ?y thi cngo ph8c I8 ?y thi cng)
T*Yfng h$p chi ph nh3n cng t*,c ti"p Ji=n Ruan ("n nhiXu U9:T th+ phi ph3n S#
cho tNng U9:T thLo ti=u th;c thch h$p: chi ph tiXn JY'ng (nh ?;co chi ph tiXn JY'ng
<" hocho gif cng (nh ?;co <hi JY$ng 5n phi? C3y JKp hoBn thBnh) 9;c ph3n S#
(Y$c Cc (nh nhY 5au:
9;c ph3n S# tiXn JY'ng
cng nh3n t*,c ti"p cho
tNng (i tY'ng
T#ng 5 tiXn JY'ng cng nh3n

t*,c ti"p cOa tNng (i tY$ng
C
!hi JY$ng
ph3n S# cOa
tNng (i tY$ng
T#ng <hi JY$ng ph3n S# thLo
ti=u th;c 56 78ng
z Bng thanh ton tiXn JY'ng)
z Bng ph3n S# tiXn JY'ngo BU/Uo BUhTo !W:o BUTN)

I) +i -hon -. ton sV #Jng: +FX**M YChi ph nh&n c/ng t",c ti.pZ
L +c #Jng:
TBi <hon 411 7rng (P phn nh chi ph nh3n cng t*,c ti"p tha? gia hot (Tng C3y
JKpo 5n CuDt 5n phi? cng nghip hotc cung cDp cc Joi Jao I8o 7ch I8 cOa 7oanh
nghip)
L F.t cu v n=i #ung +FX**:
T_J T6oq9 422 | C6J \6Z 96u9 cn9: Otjc OJN\}
Nb Ci
z Tp h$p chi ph nh3n cng t*,c ti"p
th,c t" pht 5inh thLo tNng (i tY$ng)

z Wh3n S# IB <"t chuyPn chi ph nh3n cng
t*,c ti"p IBo S=n n$ T! %A2: wchi ph
S/!G 7j 7ang)
!"t chuyPn chi ph nh3n cng TT IY$t
t*=n ?;c S+nh thYfng IBo T! 4&1)
SG:!: T! 411 <hng cQ 5 7Y)
#8 ]~ A.2: Tt96 Oj TN Ooe9 c6J \6Z 96u9 cn9: Otjc OJN\KKT%

1)?)>)?) Ph:ng php -. ton chi ph sV #Jng !' thi c/ng)
z :hi ph 56 78ng ?y thi cng Sao g?: chi ph cho cc ?y thi cng nhv? th,c
hin <hi JY$ng cng tc C3y JKp Svng ?y) 9y ?Qc thi cng JB Joi ?y t*,c ti"p ph8c
I8 C3y JKp cng t*+nh g?: nhmng ?y ?Qc chuyPn (Tng c' h'i nYnco 7iLLJo CVngo
T! &&2 T! 411
TiXn JY'ng phi t* cho
cng nh3n t*,c ti"p 5n CuDt
!"t chuyPn .ph3n S# 0 chi
ph nh3n cng t*,c ti"p
T! %A2
T*ch t*Ync tiXn
JY'ng nghy phxp
T! &&A
T!%2%
T? ;ng :WN:TT
(in))) .<P c cc Joi ?y ph8c I8 C3y JKp nhY: ?y t*Tn Imao ?y t*Tn S= tngo ?y (Bo
(Dt)))0)
z Nguy=n tKc hch ton chi ph 56 78ng ?y thi cng:
T*Yfng h$p GN th,c hin C3y JKp cng t*+nh hoBn toBn thLo phY'ng th;c Svng
?y th+ <hng hch ton IBo chi ph 56 78ng ?y thi cng ?B hch ton toBn ST chi ph
C3y JKp t*,c ti"p IBo chi ph nguy=n It Jiu t*,c ti"po chi ph N: t*,c ti"po chi ph 5n
CuDt chung)
!hng hch ton IBo chi ph 56 78ng ?y thi cng cc <hon t*ch IX BU/Uo
BUhTo !W:o BUTN tnh t*=n tiXn JY'ng phi t* cho cng nh3n 56 78ng CLo ?y thi
cng)
Whkn chi ph 56 78ng ?y thi cng IY$t t*=n ?;c S+nh thYfng <hng tnh IBo
gi thBnh cng t*+nh C3y JKp ?B (Y$c <"t chuyPn ngay IBo gi In hBng Sn cOa <l <"
ton)
Vic tp h$p chi ph 56 78ng ?y thi cng phi (Y$c hch ton *i=ng cho tNng
Joi ?y)
:hi ph 56 78ng ?y thi cng Sao g?:
:hi ph thYfng Cuy=n: g? chi ph nh3n cng (iXu <hiPno ph8c I8 ?yo chi ph
It Jiuo chi ph ::G:o chi ph !U TS:o chi ph 7ch I8 ?ua ngoBi . nhY chi ph 56a
chma nhqo (ino nYnco So hiP? CL)))0 chi ph <hc Svng tiXn)
:hi ph t? thfi: g? chi ph 56a chma Jnn ?y thi cng <hng (O (iXu <in ghi
tVng nguy=n gi ?y thi cngo chi ph cng t*+nh t? thfi cho 9T: .JXuo Jno (Yfng *ay
chy ?y)))0 chi ph t? thfi cQ thP pht 5inh t*Ync . (Y$c hch ton IBo S=n n$ T!%21o
T!1210 5au (Q 5 ph3n S# 7kn IBo chi ph 56 78ng 9T:o hotc pht 5inh 5au nhYng phi
tnh t*Ync IBo chi ph 5n CuDt C3y JKp t*ong <l)
$) ChTng tU -. ton sV #Jng)
z U$p (ng thu= ?y thi cng)
z Bng <= CuDt NV-)
z Bng thanh ton tiXn JY'ng)
z Bng ph3n S# chi ph 56 78ng ?y thi cng)
I) +i -hon -. ton sV #Jng:
T! 41&z w:hi ph 56 78ng ?y thi cng)
M +c #Jng:
T! 41& 7rng (P tp h$p IB ph3n S# chi ph 56 78ng CLo ?y thi cng ph8c I8 t*,c ti"p
cho hot (Tng C3y JKp cng t*+nh t*ong t*Yfn h$p 7oanh nghip th,c hi=n C3y JKp cng
t*+nh thLo phY'ng th;c thi cng hn h$p INa thO cng INa <"t h$p Svng ?y)
M F.t cu v n=i #ung cH$ +F X*?)
T_J T6oq9 425 | C6J \6Z p g9: dev O6J cn9:}
Nb Ci
z :c chi ph Ji=n Ruan ("n ?y thi cng
.chi ph It Jiu cho ?y hot (Tngo chi
ph tiXn JY'ngo cc <hon ph8 cDp JY'ngo
tiXn cng cOa nh3n Ii=n t*,c ti"p (iXu
<hiPn ?yo chi ph 56a chmao So 7Y}ng
?y thi cng0))

z Wh3n S# IB <"t chuyPn chi ph 56 78ng
?y thi cng 5ang T! %A2
!"t chuyPn chi ph ?y thi cng IY$t
?;c S+nh thYfng IBo T! 4&1
SG:!: T! 41& <hng cQ 5 7Y
z T! 41& cQ @4 T! cDp hai:
T! 41&%: :hi ph nh3n cng t*,c ti"p 7rng (P phn nh JY'ng chnho JY'ng ph8o
ph8 cDp phi t* cho cng nh3n t*,c ti"p (iXu <hiPn CLo ?y thi cngo ph8c I8 ?y thi
cng) TBi <hon nBy <hng phn nh cc <hon t*ch thLo JY'ng . BU/Uo BUhTo
!W:oBUTN 0 cOa cng nh3n 56 78ng CLo ?y thi cng)
T!41&1z :hi ph It Jiu: Grng (P phn nh chi ph nhi=n Jiu .CVngo 7kuo ?}0
It Jiu <hc ph8c I8 CLo ?y thi cng)
T!41&&: :hi ph 78ng c8 5n CuDt: phn nh gi t* cng c8 78ng c8 Jao (Tng
Ji=n Ruan ("n hot (Tng cOa CLo ?y thi cng)
T!41&2: :hi ph <hDu hao ?y thi cng: phn nh <hDu hao ?y ?Qco thi"t S
thi cngo 56 78ng IBo hot (Tng C3y JKp cng t*+nh)
T!41&E: :hi ph 7ch I8 ?ua ngoBi: phn nh chi ph 7ch I8 ?ua ngoBi nhY:
thu= ngoBi 56a chma CLo ?y thi cngo So hiP? CLo chi ph (in nYnco thu= ngoBi TS:o
chi ph phi t* cho nhB thku ph8)
T!41&H: :hi ph Svng tiXn <hc: phn nh cc chi ph Svng tiXn ph8c I8 cho
hot (Tng cOa CLo ?y thi cngo <hon chi cho Jao (Tng nm)
Vic hch ton chi ph 56 78ng 9T: ph8 thuTc IBo h+nh th;c 56 78ng 9T: cOa
?i GN)
+":;ng hp 1: C/ng t' c[ tS chTc K=i !' thi c/ng "iWng v c[ ph&n cp hch ton cho
K=i !' c[ tS chTc -. ton "iWng:
#8 ]~ A.5: Tt96 Oj TN Ooe9 c6J \6Z p g9: dev O6J cn9: Ot79: 6b\ Cn9:
Ov ci OW c6`c ]fJ dev O6J cn9: tJQ9: M_ ci \6u9 c[\ 6cc6 Ooe9 c6o ]fJ dev
ci OW c6`c TN Ooe9 tJQ9: KKT%.
T! %%%o%%1o%A1o%A& T! 41% T! %A2 T! 41&
:hi ph NV- !"t chuyPn chi ph Gi thBnh Jao I8 cOa
t*,c ti"p NV- t*,c ti"p (Ti 9T:
T! &&2%o&&21 T! 411
:hi ph N: t*,c ti"p <"t chuyPn chi ph
T! %%%o%%1o&&%o1%2 T! 41E
:WS/ chung !"t chuyPn
chi ph S/:
+":;ng hp *: C/ng t' -h/ng tS chTc K=i !' thi c/ng "iWng ho\c c[ tS chTc K=i 2+C
"iWng nh:ng -h/ng tS chTc -. ton "iWng cho K=i 2+C:
#8 ]~ A.3: Tt96 Oj TN Ooe9 c6J \6Z p g9: dev O6J cn9: T6n9: OW c6`c TN Ooe9
tJQ9:KKT%
T! &&2%o&&21o%%% T! 41& T! %A2
TiXn JY'ng phi t* cho !"t chuyPn chi ph
:ng nh3n 56 78ng 9T: 56 78ng 9T:
T! %A1o%%%o%%1o&&%
/uDt <ho hotc ?ua NV-

T! 1%2
:hi ph <hDu hao 9T:
T! %%%o %%1o %2%o &&%

:hi ph 7ch I8 ?ua ngoBi
:hi ph Svng tiXn <hc
T! %&&

T! %2%
Thanh ton t? ;ng chi ph

+":;ng hp ?: 2' thi c/ng thuW ngoi
#8 ]~ A.B: Tt96 Oj TN Ooe9 c6J \6Z p g9: dev O6J cn9: O6LQ 9:o_JKKT%
T! %%%o %%1o &&% T! 41& T! %A2
Gi thu= chYa thu"
!"t chuyPn chi ph
T! %&&
56 78ng 9T:

Thu" GTGT
.n"u cQ0
1)?)>)> Ph:ng php -. ton chi ph ]7C)
z :hi ph 5n CuDt chung JB nhmng chi ph 7rng IBo Iic Run JM IB ph8c I8 ti ST
phn 5n CuDt cOa (Tio cng t*Yfng C3y 7,ng g?: JY'ng nh3n Ii=n Run JM ph3n CYjngo
t#o (Ti C3y 7,ng) :c <hon t*ch thLo JY'ng thLo t J Ruy (nh phi t* cho cng nh3n
t*,c ti"p C3y JKpo nh3n Ii=n 56 78ng ?y thi cng) !hDu hao TS: 7rng cho hot (Tng
cOa (Ti IB nhmng chi ph <hc Ji=n Ruan ("n hot (Tng cOa (Ti)
z Nguy=n tKc hch ton chi ph S/::
:hi ph S/: JB nhmng chi ph pht 5inh t*ong ph? Ii cc ph3n CYjngo ST phn
C3y 7,ng cOa 7oanh nghip IB (Y$c thLo 7Zi Svng cch ?j 5# chi ti"t thLo tNng ph3n
CYjngo t# (Ti C3y 7,ng)
:hi ph S/: (Y$c hch ton thLo 1 Joi: :hi ph S/: c (nh IB chi ph S/:
Si"n (#i
:hi ph S/: c (nh: g? nhmng chi ph 5n CuDt gin ti"po <hng thay (#i thLo
5n phi? hoBn thBnh nhY chi ph <hDu haoo chi ph So 7Y}ng ?y ?Qco thi"t S) :hi ph
Run JM hBnh chnh ti ST phn 5n CuDt cOa (Tio cng t*Yfng C3y 7,ng)))
:hi ph S/: Si"n (#i: g? nhmng chi ph cpn Jio thay (y thLo 5 JY$ng cng
t*+nho hch ton cng t*+nh hoBn thBnh) I 78 nhY: :hi ph NV-o :hi ph n3ng cDp)))
:hi ph S/: c (nh IY$t t*=n ?;c S+nh thYfng (Y$c hch ton IBo gi In
hBng Sn t*ong <l)
Go chi ph S/: cQ Ji=n Ruan ("n nhiXu cng t*+nho hch ton cng t*+nh cOa t#o
(Ti C3y 7,ng n=n ckn thi"t phii ph3n S# <hon chi ph nBy cho tNng cng t*+nho hch ton
cng t+nh thLo ti=u th;c phr h$p nhY: thLo (nh ?;co thLo tiXn JY'ng cng nh3n 5n CuDt
th,c t")))
z Bng ph3n S# NV-o ::G:)
z Bng ph3n S# tiXn JY'ng IB BU/U)
z Wh3n S# <hDu hao CLo ?y thi cng)
z Whi"u chi ?ua hBng)
I)+i -hon -. ton sV #Jng:
T! 41Ezw:hi ph S/: IB cc tBi <hon Ji=n Ruan
L +c #Jng: 7rng (P phn nh chi ph 5n CuDt cOa (Tio cng t*Yfng C3y 7,ng)))
L F.t cu v n=i #ung +F X*^:
T_J T6oq9 42Y | C6J \6Z pq9 rL[O c6L9:}
Nb Ci
z Tp h$p chi ph S/: pht 5inh t*ong <l

z :c <hon gi? t*N chi ph S/:):hi ph
S/: c (nh IY$t t*=n ?;c S+nh thYfng
(Y$c ghi IBo GVUB cOa hBng ti=u th8
t*ong <l)
z Wh3n S# IB <"t chuyPn chi ph S/: 5ang
T! %A2 z w:hi ph S/!G 7j 7ang)
z T! 41E cQ @4 TBi <hon cDp 1:
T! 41E%: w :hi ph nh3n Ii=n ph3n CYjng )
T! 41E1: w :hi ph It Jiu )
T! 41E&: w :hi ph 78ng c8 5n CuDt )
T! 41E2: w :hi ph <hDu hao TS: )
T! 41EE: w :hi ph 7ch I8 ?ua ngoBi )
T! 41EH: w :hi ph Svng tiXn <hc )
#8 ]~ A.4: Tt96 Oj TN Ooe9 c6J \6Z #%CKKT%
T! &&2o&&H T! 41E F :hi ph 5n CuDt T! %A2
%) :hi ph NV ph3n CYjng 4)!"t chuyPn chi ph tnh gi thBnh
T! %A1o%A&o%21o121 T! 4&1
1) :hi ph It Jiu 5n CuDt E) Wh3n S# chi ph chung c (nh
T! 1%2 T!%%%o%%1
H) :c <hon thu gi? chi
&) :hi ph <hDu hao TS:

T! %%%o %%1o &&%o 21%
2) :hi ph 7ch I8 ?ua ngoBi IB
:hi ph Svng tiXn <hc
V[T T!%&&
(Y$c <hDu t*N
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ThLo phY'ng php gi t* 7, ton)
Go (tc (iP? C3y JKp cQ tnh chDt ('n chi"co Ruy t*+nh cng ngh 5n CuDt <h ph;c
tpo thfi gian thi cng 7Bi n=n Iic SBn giao thanh ton csng (a 7ng: c8 thP JB cng t*+nh
U9:T (Q hoBn thBnho cQ thP JB giai (on cng ngho ST phn cng Iic hoBn thBnh thLo
Ruy Ync) 7o (Q try tNng t*Yfng h$p ?B <" ton p 78ng phY'ng php tnh gi thBnh thch
h$p)
T*ong <l cQ <hi JY$ng C3y JKp hoBn thBnh SBn giao <" ton Cc (nh gi thBnh
th,c t" <hi JY$ng cng tc C3y JKp hoBn thBnh thLo cng th;c:
Gi thBnh th,c t"
<hi JY$ng C3y JKp
hoBn thBnh SBn giao
T#ng chi ph
5n CuDt 7j
7ang (ku <l
:hi ph pht
5inh t*ong <l
:hi ph 5n CuDt
7j 7ang cui <l
z
P Cc (nh chi ph 5n CuDt 7j 7ang cui <l phi ti"n hBnh <iP? <= <hi JY$ng
C3y JKp 7j 7ango Cc (nh ?;c (T hoBn thBnh IB 7rng phY'ng php thch h$p (P (nh gi
5n phi? 7j 7ang)
:Vn c; IBo phY'ng th;c nhn thku gima chO (ku tY IB ('n I C3y JKp ta cQ phY'ng
php (nh gi 5n phi? 7j 7ang nhY 5au:
T*Yfng h$p SBn giao thanh ton <hi hoBn thBnh toBn ST cng t*+nho U9:T th+ chi
ph 5n phi? C3y JKp 7j 7ang cui <l JB t#ng chi ph pht 5inh tN Juc <hji cng ("n thfi
(iP? hoBn thBnh SBn giao cng t*+nh U9:T)
T*Yfng h$p SBn giao thanh ton tNng giai (on hoBn thBnh th+ 5n phi? 7j 7ang
cui <l (Y$c tnh t*=n c' 5j ph3n S# chi ph 5n CuDt th,c t" cOa cng t*+nho U9:T cho
cc giai (on cng Iic (Q hoBn thBnh IB cpn 7j 7ang thLo gi t* 7, ton IB ?;c (T hoBn
thBnh th,c t" cOa cc giai (on cng Iic) :hi ph 5n CuDt 7j 7ang cui <l (Y$c tnh
thLo cng th;c:
:hi ph
th,c t"
cOa <hi
JY$ng
C3y JKp
7j 7ang
{
:hi ph th,c t" cOa <hi
JY$ng C3y JKp 7j 7ang
(ku <l
x
:hi ph th,c t" cOa
<hi JY$ng C3y JKp
th,c hin t*ong <l
C
Gi t* 7,
ton cOa
!-/- 7j
7ang cui
<l
Gi t* 7, ton cOa
!-/- hoBn thBnh t*ong
<l
x
Gi t* 7, ton cOa
!-/- 7j 7ang cui
<l
T*ong (Q:
Gi t* 7, ton cOa
!-/- 7j 7ang cui
<l
!hi JY$ng C3y JKp

7j 7ang cui <l
C 'n gi 7, ton
ThLo t J hoBn thBnh tY'ng (Y'ng)
WhY'ng php nBy chO y"u p 78ng (i Ini Iic (nh gi 5n phi? JB? 7j 7ang
cOa cng tc JKp (tt ?y ?Qc thi"t S) WhY'ng php nBy cQ (T chnh Cc cao h'n phY'ng
php (nh gi 5n phi? JB? 7j 7ang thLo gi t* 7, ton nhYng Iic Cc (nh ?;c (T
hoBn thBnh tY'ng (Y'ng tY'ng (i ph;c tpo (tc Sit JB nhmng giai (on thi cng Sao
g? nhmng <hi JY$ng cng Iic c8 thP IB chi ti"t)
:hi ph th,c t" cOa <hi JY$ng C3y JKp 7j 7ang cui <l (Y$c Cc (nh nhY 5au:
:W th,c t"
<hi JY$ng
JKp (tt
GG:!
:W th,c t" cOa <hi

JY$ng JKp (tt GG!
:W th,c t" cOa <hi JY$ng

JKp (tt th,c hin t*ong <l
C
:W thLo 7, ton
cOa <hi JY$ng
JKp (tt GG:! (g
tnh chuyPn thLo
<hi JY$ng hoBn
thBnh tY'ng
(Y'ng
:W thLo 7, ton cOa
<hi JY$ng JKp (tt
SBn giao
:W thLo 7, ton cOa <hi

JY$ng JKp (tt GG:! (g
tnh chuyPn thLo <hi
JY$ng hoBn thBnh tY'ng
(Y'ng
A.B. Cec \6789: \6e\ OZ96 :Je O6_96 pq9 \6sd.
0/N/0/ 'Ai t(ng tnh gi thnh v @O tnh gi thnh
1)c)1)1 9@i t:ng tnh gi thnh
Go cQ 5, <hc nhau c' Sn IX gini hn tp h$p chi ph t*ong hch ton chi ph 5n
CuDt IB 5n phi? hoBn thBnh ckn phi t+nh gi thBnh ?Tt ('n Io Iic hch ton Ru t*+nh
5n CuDt cQ thP ph3n thBnh hai giai (on JB giai (on Cc (nh (i tY$ng tp h$p chi ph
5n CuDt IB giai (on Cc (nh (i tY$ng tnh gi thBnh 5n phi?)
/c (nh (i tY$ng tnh gi thBnh 5n phi? JB Cc (nh (i tY$ng ?B hao ph It
chDt cOa 7oanh nghip Sq *a (P 5n CuDt (g (Y$c <"t tinh t*ong (Q nhv? (nh JY$ng hao
ph ckn (Y$c Sr (Kp csng nhY tnh ton (Y$c <"t Ru <inh 7oanh)
T*ong 7oanh nghip C3y JKpo 7o 5n phi? ?ang tnh ('n chi"co ?i 5n phi? (Xu
cQ ?Tt 7, ton IB thi"t <" *i=ng n=n (i tY$ng tnh gi thBnh (Y$c Cc (nh JB cc cng
t*+nho hng ?8c cng t*+nho cc giai (on cng Iic o cc <hi JY$ng C3y JKp cQ tnh 7,
ton *i=ng (g hoBn thBnh)
Vic Cc (nh (i tY$ng tnh gi thBnh JB cng Iic ckn thi"t (ku ti=n t*ong toBn ST
cng Iic tnh gi thBnh 5n phi? cOa <" ton) /c (nh (i tY$ng tnh gi thBnh (ungo
phr h$p Ini (iXu <ino (tc (iP? cOa 7oanh nghip C3y JKpo giup cho <" ton t# ch;c ?j
5# IB <iP? t*a t+nh h+nh th,c hin <" hoch gi thBnh 5n phi? cQ hiu Ruo (p ;ng y=u
cku Run JM nTi ST cOa 7oanh nghip)
1)c)1)* FP tnh gi thnh
!l tnh gi thBnh JB thfi <l ST phn <" ton gi thBnh ckn phi ti"n hBnh cng Iic
tnh gi thBnh cho (i tY$ng tnh gi thBnh)
P Cc (nh <l tnh gi thBnh thch h$po <" ton phi cVn c; IBo (tc (iP? t# ch;c
5n CuDt IB chu <l 5n CuDt) :Vn c; IBo (tc (iP? *i=ng cOa ngBnh C3y 7,ng n=n <l tnh
gi thYfng JB:
z i Ini cng t*+nho hng ?8c cng t*+nh nhq thfi gian thi cng ngKn th+ <l tnh
gi thBnh JB thfi gian ?B 5n phi? C3y JKp hoBn thBnh IB (Y$c nghi? thuo SBn giao
thanh ton cho chO (ku tY)
z i Ini nhmng cng t*+nh Jnn h'no thfi gian thi cng 7Bi h'n th+ chy <hi nBo cQ
?Tt ST phn cng t*+nh hoBn thBnh cQ gi t* 56 78ng (Y$c nghi? thuo SBn giao th+ Juc
(Q 7oanh nghip tnh gi thBnh th,c t" cOa ST phn (Q)
z i Ini nhmng cng t*+nho JKp (tt ?y ?Qc thi"t S cQ thfi gian thi cng nhiXu
nV? ?B <hng tch *a (Y$c tNng ST phn cng t*+nh nhq (Ya IBo 56 78ng th+ tNng phkn
Iic C3y JKp (t ("n (iP? 7Nng <~ thut h$p JM thLo thi"t <" <~ thut cQ chi t*ong h$p
(ng th+ cng Iic 5 (Y$c SBn giao thanh ton th+ 7oanh nghip C3y JKp tnh gi thBnh
th,c t" cho <hi JY$ng SBn giao)
z NgoBi *a (i Ini cc cng t*+nh Jnno thfi gian thi cng <xo 7Bio <"t cDu ph;c tp
th+ <l tnh gi thBnh cOa 7oanh nghip cQ thP Cc (nh hBng RuM IBo thfi (iP? cui RuM)
0/N/,/ Bh(Cng php tnh gi thnh sn phm xEy 8Fp/
WhY'ng php tnh gi thBnh 5n phi? JB phY'ng php 56 78ng 5 Jiu IX chi ph
5n CuDt (P tnh ton *a t#ng gi thBnh IB gi thBnh ('n I th,c t" cOa 5n phi? hotc Jao
I8 (g hoBn thBnh thLo cc y"u t hotc <hon ?8c gi thBnh t*ong <l tnh gi thBnh (g
(Y$c Cc (nh)
Tul thLo (tc (iP? cOa tNng (i tY$ng tnh gi thBnho ?i Ruan h gima cc (i
tY$ng tp h$p chi ph 5n CuDt IB (i tY$ng tnh gi thBnh ?B <" ton phi J,a chn 56
78ng ?Tt hotc <"t h$p nhiXu phY'ng php thch h$p (P tnh gi thBnh cho tNng (i
tY$ng) T*ong cc 7oanh nghip C3y 7,ng thYfng p 78ng phY'ng php tnh gi thBnh 5au:
1)c)*)1) Ph:ng php tnh gi thnh gin Kn)
3y JB phY'ng php tnh gi thBnh ph# Si"n t*ong cc 7oanh nghip C3y JKp) V+
hin nay 5n CuDt C3y JKp ?ang tnh ('n chi"c cho n=n (i tY$ng tp h$p chi ph 5n CuDt
thYfng phr h$p Ini (i tY$ng tnh gi thBnh) U'n nma p 78ng phY'ng php nBy cho
phxp cung cDp <p thfi 5 Jiu gi thBnh cho ?i <l So coo cch tnh ton th,c hin ('n
gin 7 7Bng)
ThLo phY'ng php nBy th+ tDt c cc chi ph pht 5inh t*,c ti"p cho ?Tt cng t*+nho
hng ?8c cng t*+nh tN <hi <hji cng ("n <hi hoBn thBnh chnh th;c JB gi thBnh th,c t"
cOa cng t*+nho hng ?8c cng t*+nh (Q)
T*ong t*Yfng h$p cng t*+nho hng ?8c cng t*+nh (g hoBn thBnh toBn ST ?B cQ
<hi JY$ng hoBn thBnh C3y JKp SBn giao th+:
:ng th;c:

SW
G
G!
:
WS
z G
:!
Ga thBnh ('n I 5n phi?:
d
UT
T*ong (Q:
G
G!
o

G
:!
: :hi ph 5n CuDt 7j 7ang (ku <l IB cui <l)
:
WS
: :hi ph pht 5inh t*ong <l)
: Gi thBnh ?Tt ('n I 5n phi?)
d
UT
: S JY$ng 5n phi? hoBn thBnh t*ong <l)
1)c)*)*) Ph:ng php tnh gi thnh thGo h% s@)
WhY'ng php nBy thYfng p 78ng cho cc 7oanh nghip ?B t*ong ?Tt Ruy t*+nh
cng ngh 5n CuDto crng 56 78ng ?Tt Joi NV- nhYng <"t Ru 5n CuDt Ji thu (Y$c
nhiXu Joi 5n phi? chnh <hc nhauo gi JB Ji=n 5n phi?) VB chi ph <hng tp h$p
*i=ng cho tNng Joi 5n phi? (Y$c ?B phi tp h$p cho c Ruy t*+nh 5n CuDt)
WhY'ng php tnh:
z P tnh (Y$c gi thBnh cOa 5n phi? th+ phi cVn c; IBo (tc t*Yng <inh t"o <~
thut IB cc ti=u chuin h$p JM (P Cc (nh cho ?i Joi 5n phi? ?Tt h 5 tnh gi thBnh
t*ong (Q JDy Joi cQ h 5 % JB? ti=u chuin)
z :Vn c; IBo 5n JY$ng th,c t" hoBn thBnh cOa tNng Joi 5n phi? IB h 5 gi
thBnh Ruy Ync (P tnh (#i 5n JY$ng hoBn thBnh IX 5n JY$ng ti=u chuin)
1)c)*)?) Ph:ng php tnh gi thnh thGo Kn K\t hng)
WhY'ng php nBy p 78ng t*ong t*Yfng h$p 7oanh nghip nhn thku C3y JKp thLo
('n (tt hBng <hi (Q (i tY$ng tp h$p chi ph (i tY$ng tnh gi thBnh JB tNng ('n (tt
hBng)
ThLo phY'ng php nByo hBng thng chi ph 5n CuDt th,c t" pht 5inh (Y$c tp h$p
thLo ('n (tt hBng IB <hi nBo hoBn thBnh cng t*+nh th+ chi ph 5n CuDt tp h$p (Y$c
chnh JB gi thBnh th,c t" cOa ('n (tt hBng (Q)
1)c)*)>) Ph:ng php tnh gi thnh thGo te l%.
WhY'ng php nBy p 78ng t*ong t*Yfng h$p t*ong crng ?Tt Ruy t*+nh cng ngh
S/ cQ thP S/ *a ?Tt nhQ? SW crng Joi Ini cc Ruy ccho <ch c} <hc nhau) i tY$ng
tp h$p chi ph JB nhQ? SW crng Joio crng (i tY$ng tnh gi thBnh JB tNng Ruy ccho
tNng <ch c} <hc nhau)
:ng th;c tnh:
T J phkn t*V? hoBn
thBnh (nh ?;c
T#ng chi ph th,c t"

C %@@
T#ng chi ph (nh ?;c
Gi thBnh th,c
t" SW i
Gi thBnh <"
hoch cOa SW i
/
Sn JY$ng th,c
t" Joi SW i
/
T J hoBn
thBnh (nh ?;c
1)c)*)c) Ph:ng php tnh gi thnh KAnh !Tc)
WhY'ng php nBy p 78ng (i Ini cc 7oanh nghip C3y 7,ng tho ?gn cc (iXu
<in 5au:
z Whi tnh (Y$c gi thBnh (nh ?;c t*=n c' 5j cc (nh ?;c IB ('n gi ti thfi
(iP? tnh gi thBnh)
z Vch *a (Y$c ?Tt cch chnh Cc cc thay (#i IX (nh ?;c t*ong Ru t*+nh th,c
hin thi cng cng t*+nh)
z /c (nh (Y$c cc ch=nh Jch (nh ?;c IB nguy=n nh3n g3y *a ch=nh Jch (Q) ThLo
phY'ng php nBy gi thBnh th,c t" 5n phi? C3y JKp (Y$c Cc (nh:
Gi thBnh th,c
t" cOa 5n
phi? C3y JKp
Gi thBnh (nh
?;c cOa 5n
phi? C3y JKp

:h=nh Jch
7o thay (#i
(nh ?;c

:h=nh Jch
7o thot Jy
(nh ?;c
1)c)*)X) Ph:ng php tnh gi thnh thGo ph:ng php tSng c=ng chi ph)
WhY'ng php nBy (Y$c p 78ng thch h$p Ini cng Iic C3y 7,ng cc cng t*+nh
Jnno ph;c tp IB Ru t*+nh C3y JKp 5n phi? cQ thP chia *a cho cc (Ti 5n CuDt <hc nhau)
!hi (Q (i tY$ng tp h$p chi ph 5n CuDt JB tNng (Ti 5n CuDto cpn (i tY$ng tnh gi
thBnh JB 5n phi? hoBn thBnh cui crng)
P tnh gi thBnh 5n phi? cui crng phi t#ng h$p chi ph 5n CuDt t*N (i chi ph
th,c t" cOa 5n phi? 7j 7ang cui <l cOa tNng (Ti IB cTng th=? chi ph th,c t" cOa 5n
phi? 7j 7ang (ku <l) :ng th;c tnh nhY 5au:
G(< :% :1 :n F Gc<
+"ong K[:
: Gi thBnh th,c t" cOa toBn ST cng t*+nh
G (<: chi ph th,c t" 5n phi? j 7ang (ku <l
:%o:1o:n: JB chi ph 5n CuDt j tNng (Ti 5n CuDt hay tNng hng ?8c cng
t*+nh cOa ?Tt cng t*+nh)
Gc<: chi ph th,c t" 5n phi? 7j 7ang cui <l
1)c)*)^) Ph:ng php tnh gi thnh thGo ph:ng php loi t"U ]P phJ)
WhY'ng php nBy p 78ng (i Ini nhmng GN ?B t*ong crng ?Tt Ruy t*+nh S/ INa
thu (Y$c SW chnho INa thu (Y$c SW ph8)
:ng th;c tnh:
T#ng gi thBnh SW
chnh hoBn thBnh
Gi t* SW
chnh 7j
7ang (ku <l
:hi ph pht
5inh t*ong <l
z
Gi t* SW
ph8 thu hi
z
Gi t* SW
chnh 7j
7ang :!
1)c)*)f) Ph:ng php tnh gi thnh ]P thGo ph:ng php liWn hp)
WhY'ng php nBy thYfng (Y$c p 78ng cho nhmng GN cQ Ruy t*+nh cng ngh IB
tnh chDt SW ph;c tpo (pi hqi Iic tnh gi thBnh phi <"t h$p nhiXu phY'ng php tnh gi
thBnh <hc nhau nhY <"t h$p gima phY'ng php gin ('n IB h 5o Joi t*No t Jo phY'ng
php cTng chi ph)
A.4 TW c6`c 6K O6a9: pW TN Ooe9 OX\ 6b\ c6J \6Z pq9 rL[O M_ OZ96 :Je O6_96 pq9 \6sd
0/P/0/ Khi ni<m sH @ ton
S# <" ton JB SiPu hin cOa phY'ng php (i ;ng tBi <hon t*=n th,c t" In 78ng o JB
phY'ng tin It chDt c' Sn (P h thng hQa tBi <hon <" ton t*=n c' 5j ch;ng tN gc IB
tBi Jiu <" ton <hc )
Uin nayo cc 7oanh nghip j nYnc ta (ang p 78ng ?Tt t*ong Sn h+nh th;c 5# 5au :
z Nht < 5# :i
z Nht <M chung
z :h;ng tN ghi 5#
z Nht <M ch;ng tN
0/P/,/ Nguy5n tFc tH chQc sH @ ton
Vic t# ch;c 5# <" ton ti cc 7oanh nghip phi (? So nhmng nguy=n tKc
5au :
z ? So tnh thng nhDt gima h thng tBi <hon Ini Iic C3y 7,ng h thng 5#
<" ton) !"t cDu IB nTi 7ung ghi chxp t*=n tNng Joi 5# phi phr h$p Ini nVng J,co t*+nh
( t# chuc Run JM nQi chung IB t*+nh (T <" ton nQi *i=ng
z T# ch;c h thng 5# phi (? So tnh <hoa hco ti"t <i? IB tin J$i cho Iic
<iP? t*a
z 9i ('n Io <" ton chy (Y$c ?j ?Tt h thng 5# <" ton chnh th;c thLo ?Tt
t*ong cc h+nh th;c 5# nhDt (nh) S# RuyPn phi (Y$c (nh 7Du gip Jai gima hai t*ang JiXn
nhauo cui 5# phi cQ chm <M cOa t*O t*Yjng ('n I)
z BKt (ku ni=n (T <" ton phi ?j 5# <" ton ?nio cui ni=n (T <" ton phi ti"n
hBnh <hQa 5#
z T*ong Ru t*+nh ghi 5# <" ton phi (? 7o *Z *Bngo 7 (co phi ghi Svng ?,c tt
<hng phaio 5 Jiu phn nh t*=n 5# phi Ji=n t8co cQ h thngo <hng (Y$c (P cch
7png oIi"t CLn < hotc Ii"t chng J=n nhau) !hng (Y$c JB? nhpLo tiy CQa JB? ?Dt 5# (g
ghi) T*ong t*Yfng h$p cQ 5ai 5Qt 5y *a phi 56a chma thLo Rui (nh) Tul thuTc IBo h+nh
th;c <" ton 7oanh nghip p 78ng ?B cc nghip I8 <inh t" pht 5inh Ji=n Ruan ("n <"
ton tp h$p chi ph 5n CuDt IB tnh gi thBnh 5n phi? (Y$c phn nh t*=n cc 5# <"
ton t#ng h$p)

0/P/3/ Cc hDnh thQc tH chQc sH @ ton sR ;?ng
0/P/3/0 HDnh thQc tH chQc sH @ ton Nht @9 chung
N"u 7oanh nghip p 78ng h+nh th;c <" ton wNht <M chung th+ cc nghip I8
<inh t" Ji=n Ruan ("n tp h$p chi ph 5n CuDt IB tnh gi thBnh 5n phi? (Y$c phn nh
t*=n S# nht <M chungo S# ci cc tBi <hon 41%o 411o 41Eo %A2 hotc 4&% 5 Jiu chi ti"t
IX chi ph 5n CuDt cQ thP (Y$c phn nh t*=n cc 5#o th <" ton chi ti"t cc tBi <hon
41%o 411o 41Eo %A2 hotc 4&%)
# F A.AA. TRNH T GHI # K TON
THO HNH THC K TON NHT K. CHUNG
0/P/3/, HDnh thQc tH chQc sH @ ton Nht @9 chQng tK
z N"u 7oanh nghip p 78ng h+nh th;c wNht <M ch;ng tN th+ cc nghip I8 <inh
t" t*=n (Y$c phn nh IBo S# ci cc tBi <hon 41%o 411o 41Eo %A2 hotc 4&% cc Sng
ph3n S# .nhY Sng ph3n S# N-o V- Bng ph3n S# tiXn JY'ng IB BU/Uo Bng tnh IB
ph3n S# <hDu hao0o Bng <= 5 2o Nht <M ch;ng tN 5 E)
Bng c3n (i 5
pht 5inh
:h;ng tN <" ton
S# nht <M chung
S#o th <" ton chi
ti"t
Bng t#ng h$p chi
ti"t
S :]_
B] :] T_ :UNU
S# nht <M (tc
Sit
: Ghi hBng ngBy
: Ghi cui ngBy
: duan h (i chi"u
Ghi chu:
# F A.A2 TRNH T GHI # K TON THO HNH THC K TON
NHT K. CHNG T
0/P/3/3 HDnh thQc tH chQc sH @ ton Nht @9 sH ci
z N"u 7oanh nghip p 78ng h+nh th;c wNht <M 5# ci th+ cc nghip I8 <inh t"
t*=n (Y$c phn nh t*=n 5# Nht <M 5# cio phkn 5# ci (Y$c thP hin t*=n cc T! 41%o
411o 41Eo %A2 hotc 4&% cc S# chi ti"t)
:h;ng tN gc IB cc
Sng ph3n S#
Nht <M F ch;ng tN
S# th <" ton
chi ti"t
Bng t#ng h$p
chi ti"t
Bo co tBi chnh
Bng <=
S# ci
: Ghi hBng ngBy
: Ghi cui ngBy
: duan h (i chi"u
Ghi chu:
# F A.A5 TRNH T GHI # K TON
THO HNH THC K TON NHT K. # CI
Shi chTM
Ghi hBng ngBy
Ghi cui thng
i chi"uo <iP? t*a
0/P/3/- HDnh thQc tH chQc sH @ ton ChQng tK ghi sH
z N"u 7oanh nghip p 78ng h+nh th;c w:h;ng tN ghi 5# th+ cc nghip I8 <inh
t" t*=n (Y$c phn nh IBo S# (Vng <M ch;ng tN ghi 5#o S# ci cc tBi <hon 41%o 411o 41Eo
%A2 hotc 4&% S# chi ti"t cc tBi <hon 41%o 411o 41Eo %A2 hotc 4&%)
:h;ng tN <" ton
S# Ru~
NUT !^ F S :]_
Bng t#ng
h$p ch;ng
tN <" ton
crng Joi
So th
< ton
chi tit
S#o th
<" ton
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# F A.A3 TRNH T GHI # K TON THO HNH THC K TON
CHNG T GHI #

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P t# ch;c tt <" ton chi ph 5n CuDt IB tnh gi thBnh 5n phi? t*ong (iXu <in
;ng 78ng ?y Ii tnho <" ton chi ph 5n CuDt IB tnh gi thBnh 5n phi? cpn ckn th,c
hin tt cc nhi? I8 5au:
z T# ch;c ?g hoo ph3n Joi cc (i tY$ng <" ton tp h$p chi ph 5n CuDt IB (i
tY$ng tnh gi thBnho cho phxp nhn 7ino t+? <i"? ?Tt cch nhanh chQng <hng nhk?
J|n cc (i tY$ng t*ong Ru t*+nh C6 JM thng tin t, (Tng)
z Tul thLo y=u cku Run JM (P C3y 7,ng h thng 7anh ?8c tBi <hon <" ton chi
ti"t cho tNng (i tY$ng ph8c I8 cho <" ton chi ph 5n CuDt IB tnh gi thBnh 5n phi?)
z T# ch;c tp h$po <"t chuyPn hotc ph3n S# chi ph 5n CuDt thLo (ung t*+nh t, (g
Cc (nh)
z T# ch;c Cc (nh cc So co ckn thi"t IX chi ph 5n CuDt IB gi thBnh 5n
phi? (P chY'ng t*+nh t, (Tng C6 JMo <" ton chy Iic CL?o in IB ph3n tch chi ph 5n
CuDt IB gi thBnh 5n phi?) NgoBi *a cQ thP C3y 7,ng h thng 5# So co cQ tnh t, (Tng
IB C3y 7,ng cc chy ti=u ph3n tch c' Sn (P thun tin cho Iic S# 5ung IB ph3n tch)
0/U/, Nguy5n tFc v cc G(Wc tin hnh @ ton chi ph sn xut v tnh gi
thnh sn phm t:ong JiVu @i<n sR ;?ng ph6n mVm @ ton
z Vic tp h$p cc :WS/ hoBn toBn 7o ?y t, nhn 7m Jiu tN cc ST phn Ji=n
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(Y$c ?g ho ngay tN (ku tY'ng ;ng Ini cc (i tY$ng chu chi ph)
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z -p thao tc cc Sut ton (iXu chynho Sut ton <ho 5#o <"t chuyPn cui <l t*=n
c' 5j hYnng 7|n cQ 5n)
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ckn thi"t)
T*+nh t, C6 JM cQ thP <hi Rut thLo cc SYnc 5au:
L <:Oc chun IA
Thu thpo C6 JM cc tBi Jiu ckn thi"t IX 5n phi? 7j 7ango
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z Nhp 7m Jiu:
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<ho .<hai So cc thng 5o nhp 7m Jiu IBo cc 7anh ?8c0
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So IB chy 7|n <hi nhpo Ruy t*+nh nhp 7m Jiu ?nio Ru t*+nh 56a Co 7png 7m Jiuo Ru
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hay Co 7m Jiu (g nhp)
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z /6 JM nghip I8:
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hBnh (nh <hon) 9i ch;ng tN cQ ?Tt ?Bn h+nh nhp 7m Jiu <hc nhauo ?un nhp 7m
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(nh 5n) !" ton chi ph nguy=n It Jiu thYfng Cuy=n phi 56 78ng ("n ch;ng tN CuDt
nguy=n It Jiu) !hi nhp Jiu phi"u CuDt <hoo ngYfi 56 78ng thYfng chy nhp 5 JY$ng
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?ni)
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thng thng 5uto thanh <iP? t*a giao thng t*=n tuy"no t*iPn <hai h$p (ng Run JMo So
t*+ gima cng ty IB chO (ku tY)
ge '+i thi cngM
Thi cng cc cng t*+nh cng ty (g t*ung thku hotc (Y$c chy (nh thku)Uch ton
So 5#o tp h$p hQa ('n ch;ng tN pht 5inh t*ong thng chuyPn IX cng ty (P phpng tBi
chnh <" ton IBo 5# 5ch)
ge Ht 7un 89M
Th,c hin nhi? I8 7uy tuo So 7Y}ng cku (Yfng t*=n tuy"n (Y$c ph3n cng
Run JM)Vn JDy tN h$p (ng gima cng ty IB !hu Run JM (Yfng ST __)
he T:m t:+n G5 tng h=BHh#TM
Sn CuDt S= tng *i (Yfng tN nh,a (Yfngo (Dt 5xto ()))
@e %(Lng sn xut cu @i<n G5 tngM
Sn CuDt S= tng (uc 5no S= tng ct thxp nhY cngo gch Jt Iya h))) B= tng
(Y$c cng nh3n (# 5au 1H ngBy ?ni (Y$c (Ya IBo 56 78ng)
2.A.B. TW c6`c cn9: Oec TN Ooe9 OcJ goS96 9:6JK\.
2.A.B.A wc ]JUd cRS f dev TN Ooe9:
a (fi crng Ini 5, h+nh thBnho tn ti IB pht t*iPn cOa ST ?y Run JM) BT ?y <"
ton (i 53u IBo hot (Tng crng Ini Ru t*+nh 5n CuDt) P phr h$p Ini (tc (iP? t# ch;co
Run JM 5n CuDt IB Ruy ? cOa 7oanh nghipo ST phn <" ton t# ch;c thLo h+nh th;c tp
t*ung)
Whpng <" ton JB n'i tp t*ung toBn ST cc ch;ng tN IB C6 JM thLo tNng phkn hBnh
cng Iic)
2.A.B.2 N6JKd M cRS O9: f \6X9 Oto9: f dev TN Ooe9:
#8 ]~ 2.4: 1f dev TN Ooe9

S' ( ST ?y <" ton cng ty
z F. ton t":ng: Wh8 t*ch chungo chu t*ch nhi? t*Ync San Gi? (c 7oanh
nghip) :Q nhi? I8 t# ch;co <iP? t*a toBn ST cng tc <" ton cOa 7oanh nghip) -B
!" ton t*Yjng
!" ton
TS:
!" ton tiXn
JY'ng
!" ton :W IB
Gi thBnh
!" ton
t#ng h$p
Thng <= (Ti
ngYfi cung cDp thng tin IB tha? ?Yu cho San gi? (c 7oanh nghip IX Run JM IB C3y
7,ng cc <" hoch 5n CuDt cOa 7oanh nghip)
!iP? t*a gi? 5t chDp hBnh ch" (T Run JMo cc (nh ?;c Jao (Tng tiXn JY'ngo
thYjngo cc chnh 5ch <hc (i Ini ngYfi Jao (Tng
!iP? t*a Iic th,c hin <" hoch 5n CuDto tBi chnh cc 7, ton chi ph 5n CuDt
gi thBnh 5n phi?
!iP? t*a cc ch" (T thanh ton tiXn ?tto Iay Ino cc h$p (ng <inh t"o <iP?
5ot Iic (nh gi tBi 5no gii Ruy"t IB C6 JM cc thi"u h8to ?Dt ?to hY hqng IB thit hi
<hc)
M F. ton +]C9: 9j 5# chi ti"t thLo 7Zi TS: thLo cc chy ti=u Ruy (nho t*ch IB
Jp Sng ph3n S# <hDu hao thLo Ruy (nho nhp ch;ng tN pht 5inh IBo ?yo C6 JM Si"n
(Tng (nh gi Ji TS:)
F. ton tin l:ng: !iP? t*a tnh chnh Cc cOa Sng JY'ng IB thLo 7Zi ch" (T
tiXn JY'ng cOa ngYfi Jao (Tng)
i F. ton gi thnh: Tp h$p (ky (O chnh Cc cc chi ph NV-o chi ph nh3n
cngo chi ph S/: (P tnh gi thBnh 5n CuDt IB nhp 5 Jiu IBo ?y)
F. ton tSng hp: ThLo 7Zi cc Joi tiXn ?tto tiXn g6io cc Joi 5# Ru~o
t+nh h+nh thanh Ruy"t ton cOa cng tyo t+nh h+nh nhp CuDt tn nguy=n It Jiu)-p Sng
c3n (i <" tono So cc <"t Ru US/!G cOa cng ty)Thng <= cc (Ti hch ton thLo
ch" (T So 5# J=n phpng tBi chnh <" ton cOa cng ty)
+h@ng -W K=i: cc (Ti <hng cQ ST phn <" ton ?B chy cQ nh3n Ii=n
thng <= (Ti) :c nh3n Ii=n thng <= (Ti JB? nhi? I8 thu thp ch;ng tN gc Ji=n Ruan
("n chi ph 5n CuDt cOa ('n I ?+nh) nh <l hBng thng RuM cc nh3n Ii=n thng <=
phi g6i 5 Jiu IX cng ty thLo h+nh th;c hch ton So 5# IX phpng <" ton cng ty)
2.A.B.5 KN Ooe9 c6J OJNO Cn9: Ov
:ng ty TNUU %TV d-e/G (Yfng ST 122 cQ Ruy ? INao hot (Tng chO y"u
t*ong Jnh I,c C3y JKpo crng ?Tt Juc phi thi cng nhiXu cng t*+nho U9:T Ini <hi
JY$ng ngh=p I8 pht 5inh Ji=n t8c n=n CuDt pht tN (tc (iP? t*=n IB (P phr h$p Ini (tc
(iP? S/!G cOa ('n I ?+nh GN (g J,a chn cho ?+nh h+nh th;c <" ton nht <M chungo
Ini 5, t*$ giup cOa phkn ?X? <" ton 9i5a (P hch ton cc nghip I8 <inh t" pht 5inho
<" ton hBng tn <ho thLo phY'ng php <= <hai thYfng Cuy=no tnh thu" GTGT thLo
phY'ng php <hDu t*N) U+nh th;c nBy (g to (iXu <in cho gi? (c 7 <iP? t*a chy (o
nghip I8 IB (? So 5, thng nhDt cOa <" ton hay 5, chy (o <p thfi cOa Jgnh (o (i
Ini toBn ST hot (Tng S/!G)
0iWn K= -. ton SKt (ku tN ngBy ?rng @% thng @% ("n &% thng %1 thLo nV?
7Y'ng Jch)
9n vA tin t% 56 78ng t*ong ghi 5# <" ton ng Vit Na? (ng .VN0)
Ph:ng php -. ton +]C9:
/c (nh nguy=n gi TS: hmu h+nho TS: I h+nh thLo hQa ('n ?ua tBi
5n)
WhY'ng php <hDu hao TS: thLo phY'ng php (Yfng thng)
Ph:ng php -. ton hng tRn -ho:
Nguy=n tc ghi nhn hBng tn <ho tnh thLo gi gc)
WhY'ng php tnh gi t* hBng tn <ho CuDt 7rng thLo phY'ng php gi th,c t"
(ch 7anh)
Uch ton hBng tn <ho thLo phY'ng php <= <hai thYfng Cuy=n)
Ph:ng php hch ton thu. i+i+ thLo phY'ng php <hDu t*N
Uin nay cng ty (ang 56 78ng h thng tBi <hon <" ton thLo Ruy"t (nh 5
%A1@@4dzBT: San hBnh ngBy 1@@&1@@4 cOa BT TBi :hnh)
:ng ty p 78ng ghi 5# thLo h+nh th;c nht <M chung n=n h thng 5# 5ch <" ton
chi ph S/ IB tnh gi thBnh SW cOa GN g?:
L 1% th@ng sS chi ti.t)
/3y 7,ng 5# chi ti"t cho cc T! ph8c I8 cho Iic tp h$p chi ph IB tnh gi thBnho
Sao g? 5# chi ti"t cOa cc T!: T! 41%o T! 411o T! 41&o T! 41Eo T! %A2o IB ?Tt 5
T! <hc cQ Ji=n Ruan nhY: T! %AAo T! 1%2o T! &&2o T! &&H :c 5# nBy (Y$c chi ti"t
cho tNng (i tY$ng hch ton chi ph S/ IB tnh gi thBnh SW)
L 1% th@ng sS tSng hp)
z S# nht <M chung
z S# ci cc tBi <hon
T*+nh t, ghi 5# <" ton (Y$c th,c hin thLo 5' ( 5au:
#8 ]~ 2.Y: #8 ]~ 6cc6 Ooe9 O6o 696 O6`c TN Ooe9 N6XO TI c6L9:)
:h;ng tN gc
S# Ru~ S# nht <M (tc
Sit
S# nht <M
chung
S# chi ti"t
S# ci Bng t#ng
h$p chi ti"t
Bng c3n (i
tBi <hon
Bo co tBi chnh
Ghi IBo hBng ngBy .nh <l0
Ghi IBo cui thng
i chi"uo <iP? t*a
UBng ngByo cVn c; IBo ch;ng tN <" ton (g (Y$c <iP? t*a (P ghi IBo S# Nht <M
chung thLo t*+nh t, thfi gian) ng thfi cVn c; IBo cc nghip I8 <inh t"o tBi chnh pht
5inh hotc t#ng h$p cc nghip I8 <inh t"o tBi chnh pht 5inh crng Joi (g ghi IBo S# Nht
<M chung (P ghi IBo S# :i thLo cc tBi <hon <" ton phr h$p) T*Yfng h$p ('n I cQ ?j
S#o Th <" ton chi ti"t th+ (ng thfi Ini Iic ghi IBo S# Nht <M chungo cc nghip I8
<inh t" (Y$c ghi IBo cc S#o Th <" ton chi ti"t cQ Ji=n Ruan)
z :ui thng .cui RuMo cui nV?0 <ho S# :i IB cc S#o Th <" ton chi ti"t) TN
cc S#o Th <" ton chi ti"t Jp wBng t#ng h$p chi ti"t cho tNng tBi <hon) S Jiu t*=n
Bng t#ng h$p chi ti"t (Y$c (i chi"u Ini 5 pht 5inh N$o 5 pht 5inh :Q IB 5 7Y cui
thng cOa tNng tBi <hon t*=n S# :i) Sau <hi <iP? t*ao (i chi"u n"u (? So <hnp
(ung th+ 5 Jiu <ho 5# t*=n S# :i (Y$c 56 78ng (P Jp wBng :3n (i 5 pht 5inh IB
So co tBi chnh)
2.2 T6jc Otc9: cn9: Oec TN Ooe9 OX\ 6b\ c6J \6Z pq9 rL[O M_ OZ96 :Je O6_96 pq9
\6sd OcJ Cn9: Ov TNHH AT' -L%0 ]79: f 233
,/,/0 'Ai t(ng tp hp CB=% v tnh gi thnh
z /uDt pht tN (tc (iP? *i=ng cOa ngBnh C3y 7,ng IB 5n phi? cOa ngBnh C3y
7,ng cQ Ruy t*+nh 5n CuDt ph;c tpo thfi gian C3y 7,ng J3u 7Bi 5n phi? 5n CuDt *a ('n
chi"co cQ Ruy ? Jnn)))7o (Q (i tY$ng tp h$p chi ph 5n CuDt cOa GN JB cng t*+nho
U9:T)
z i tY$ng tnh gi thBnh j GN JB <hi JY$ng cng Iic cQ tnh 7, ton *i=ng (g
hoBn thBnh cOa tNng cng t*+nho U9:T) 9i chi ph pht 5inh j cng t*+nh nBo th+ (Y$c
tp h$p IB hch ton t*,c ti"p cho cng t*+nh U9:T (Q cpn nhmng chi ph chung ckn
ph3n S# th+ (Y$c tp h$p IBo cui <l IB ti"n hBnh ph3n S# thLo ti=u th;c thch h$p cho
tNng giai (on Ruy"t ton cng t*+nh)
GN tnh gi thBnh thLo phY'ng php t*,c ti"p)
z !l gi thBnh JB thfi <l ST phn <" ton gi thBnh ckn phi ti"n hBnh cng Iic
tnh gi thBnh cho cc (i tY$ng tnh gi thBnh) /c (nh <l tnh gi thBnh thch h$p 5
giup cho t# ch;c cng Iic tnh gi thBnh 5n phi? (Y$c <hQa hco h$p JMo (? So cung
cDp thng tino 5 Jiu <p thfio t*ung th,c pht huy (Y$c Iai t*p <iP? t*a t+nh h+nh th,c
hin <" hoch gi thBnh 5n phi? cOa <" ton)
z :ng ty TNUU %TV d-e/G (Yfng ST 122 JB 7oanh nghip tha? gia IBo nhiXu
Jnh I,c 5n CuDt IB 5n phi? hoBn thBnh thLo tNng giai (ono thfi (iP? <hc nhau n=n
<l tnh gi csng <hc nhau) 9i (i tY$ng tnh gi thBnh phi cVn c; IBo (tc (iP? t#
ch;c 5n CuDt 5n phi? IB chu <l 5n CuDt (P Cc (nh cho thch h$p cQ thP JB % nV?o %
RuMo hotc % thng)
,/,/,/ K ton tp hp chi ph sn xut ti Cng ty TNHH 0T! "#$%& J()ng
G+ ,--/
T*ong nV? 1@%% :ng ty TNUU %TV d-e/G (Yfng ST 122 thi cng *Dt nhiXu
cng t*+nh <hc nhauo tuy nhi=n t*+nh t, hch ton chi ph 5n CuDt IB tnh gi thBnh cng
t*+nh th+ tY'ng t, nhau) TN (tc (iP? (Q L? Cin J,a chn ?Tt cng t*+nh c8 thP (P ?inh
ha cho phY'ng php tp h$p chi ph IB tnh gi thBnh 5n phi? C3y JKp cOa cng tyo (Q
JB :ng t*+nh: /6 JM 5t Jj ti t# %[ F W) Whrng :h !i=n F T/) BKc !n F BKc !n) BKt
(ku thi cng (ku RuM __1@%% IB <"t thuc IBo cui RuM __1@%%)
Uin nay cng ty ph3n Joi chi ph thLo <hon ?8c chi ph t*ong gi thBnh 5n
phi?o tp h$p chi ph 5n CuDt IB tnh gi thBnh 5n phi? C3y JKp thLo <hon ?8c 5au:
z :hi ph NV- t*,c ti"p
z :hi ph N: t*,c ti"p
z :hi ph 56 78ng ?y thi cng
z :hi ph S/: Sao g? chi ph nh3n Ii=n Run JM ph3n CYjngo chi ph NV-o chi
ph 78ng c8 5n CuDto chi ph <hDu hao ?y ?Qc thi"t S chi ph 7ch I8 ?ua ngoBio chi
ph Svng tiXn <hc)
:ui ?i nV? 7,a t*=n cc 5# chi ti"t cOa tNng thng <" ton Jp Sng t#ng h$p chi
ph 5n CuDt cOa thng JB? c' 5j cho Iic tnh gi thBnh IB Jp So co chi ph 5n CuDt
IB tnh gi thBnh cho ?i thng)
,/,/,/0 Ti @hon` chQng tK @ ton sR ;?ng v cc 8oi sH schM
L 80 sV #Jng cc ti -hon:
z T! 41%: :hi ph NV- t*,c ti"p)
z T! 411: :hi ph N: t*,c ti"p)
z T! 41&: :hi ph ?y thi cng)
z T! 41E: :hi ph S/:)
L ChTng tU -. ton sV #Jng:
z Whi"u CuDt <ho)
z Uo ('n GTGT)
z Bng thanh ton JY'ng)
z Bng thanh ton <hi JY$ng hoBn thBnh)
L) Cc loi sS sch -. ton:
z S# ci cc tBi <hon: T! 41%o T! 411o T! 41&o T! 41E)
z S# chi ti"t cc tBi <hon: T! 41%o T! 411o T! 41&o T! 41E)
,/,/,/, "uy t:Dnh tp hp chi ph sn xut ti ;o2nh nghi<p
S= KN Ooe9 OX\ 6b\ c6J \6Z 9:LvQ9 MXO lJKL Otjc OJN\:
0=i #ung hch ton:
Goanh nghip 56 78ng T! 41% w:hi ph nguy=n It Jiu t*,c ti"p (P hch ton
<hon ?8c chi ph nguy=n It Jiu t*,c ti"p)
3y JB chi ph chi"? ty t*ng Jnn t*ong t#ng gi thBnh 5n phi?o .chi"? <hong
E@zEA t#ng chi ph0 7o (Q Iic hch ton chnh Cc (ky (O chi ph nBy cQ tk? Ruan
t*ng (tc Sit t*ong Iic Cc (nh ti=u hao It chDt 5n CuDto thi cng IB (? So tnh
chnh Cc cOa gi thBnh C3y 7,ng)
:hi ph NV- JB Joi chi ph t*,c ti"p n=n nQ (Y$c hch ton t*,c ti"p IBo cc (i
tY$ng JB cng t*+nh U9:T thLo gi th,c t" cOa tNng Joi NV- CuDt <ho) Gi th,c t" cOa
NV- CuDt <ho (Y$c tnh thLo phY'ng php nhp t*Ync CuDt t*Ync)
NgoBi *a cc Joi It Jiu <hc nhY In <huno giBn gioo ct pha (Y$c 56 78ng J3u
7Bio nhiXu Jkn ph8c I8 cho cng t*+nh) Go (Q ckn phii ph3n S# gi t* cOa nQ cho tNng
cng t*+nh)
ii t"A !=t ln ph&n IS j
ii t"A vt li%u lu&n chu'Qn
]@ ln :Oc tnh sV #Jng
Gi t* ph3n S# nBy chy Sao g? gi t* It Jiu cpn cng JKp (tt tho 7} csng nhY
cc gi t* It Jiu <hc nhY (inh 73y SuTc))) th+ (Y$c hch ton IBo chi ph t*ong <l cOa
cng t*+nh cQ Ji=n Ruan)
Ti :ng ty TNUU %TV d-e/G (Yfng ST 122 J,a chn phY'ng php <" ton
hBng tn <ho thLo phY'ng php <= <hai thYfng Cuy=n IB hch ton chi ti"t NV- thLo
phY'ng php ghi th 5ong 5ong)
i Ini It Jiu nhp <ho gi th,c t" It Jiu ?ua IBo JB gi chYa cQ thu" GTGT)
+"A gi vt li%u nhp
-ho
j
ii !u$
kCh:$ c[ thu. 3l+m
n
Chi ph vn
chu'Qn k0.u c[m
+"anh t, hch ton:
:Vn c; 7, ton thi"t <" <~ thut cOa cng t*+nh IB cc y=u cku ti"n (T thi cngo <"
hoch thLo cc chy ti=u <inh t" 5ao cho phr h$p *i (Ya IBo thi cng cho cc (Ti cng
t*+nh IB t# 5n CuDt) :c (Ti cng t*+nh IB t# 5n CuDt cVn c; IBo nhi? I8 (P thi cng <p
thfi) T*ong Ru t*+nh thi cngo nhmng It tY nBo ckn 56 78ng th+ Jp <" hoch g6i J=n cn
ST Run JM <~ thut It tY CL? Cxto Cc nhn chuyPn cho <" ton Cin cDp It tY) (i Ini
nhmng cng t*+nh cQ <hi JY$ng It tY ti=u hao Jnn th+ cVn c; IBo <hi JY$ng hin It
th,c hin t*ong thngo cn ST <~ thut 5 SQc tch It tY ti=u hao thLo (nh ?;c (P ghi
phi"u CuDt It tY cho tNng (i tY$ng 56 78ng)
T*=n c' 5j cc phi"u CuDt <ho cho cng t*+nho thO <ho ghi *Z 5 th,c t" CuDt J=n
phi"u CuDt IB <M giao cho nh3n Ii=n In chuyPn phpng cung ;ng hotc (Ti C3y 7,ng) Sau
<hi It tY (Y$c chuyPn tni (Ti 5n CuDt C3y JKp thO <ho cng t*+nh chy huy cng t*Yfng IB
ngYfi giao nhn <iP? t*a 5 JY$ng 5ong <M J=n phi"u IB gim phi"u JB? ch;ng tN)
i Ini cc It Jiu ph8 nhY: Ii RuL hBn ph8 giacc Joi cng c8 5n CuDt cQ
gi t* nhq nhY: 7ao C3y o <i?o Suao Cngo C))<hi ?ua IBo (P 7rng t*,c ti"p cho cng tc
5n CuDt (Xu hch ton IBo T! 41%)
1JUL 2.8: Hb\ ]~9: dLS e9 MXO lJKL
CTy TNHH ,-- CjNS Hkh %l Hjm CHn NSHoh !mpT Nh
'+c 8p q T> ;o q Hnh phTc
H! FNG MUD 1N 'T LI@U
z :Vn c; BT Jut 73n 5, 5 &&1@@AdU%% ngBy %2@41@@A cOa Ruc hTi nYnc
:Tng hpa Cg hTi chO ngha Vit Na?)
z :Vn c; -ut thY'ng ?i 5 &41@@Adh%% ngBy %241@@A cOa Ruc hTi nYnc
:Tng hpa Cg hTi chO ngha Vit Na?)
z :Vn c; nhu cku nVng J,c hai S=n:
U? nayo ngBy 14 thng @& nV? 1@%%o ti IVn phpng :ng ty TNUU 122o t# H
W)Whrng :h !i=no TC) BKc !no tynh BKc !n)
A. 1Q9 D: 0oS96 9:6JK\ O7 96u9 `c D96
ng: Nguyn VVn Ninh :h;c I8: Gi? (c
a chy: T# %@Bo W);c /u3no TC) BKc !no Tynh BKc !n)
TBi <hon : H4@@1@%@@11E1 ti Ng3n hBng nng nghip IB pht t*iPn nng thn
Tynh BKc !n)
9ST: 2E@@%12141
2. 1Q9 1: Cn9: Ov TNHH 233
ng: Nguyn TuDn :Yfng :h;c I8: Gi? (c
a chy: T# H W)Whrng :h !i=no TC) BKc !no Tynh BKc !n)
TBi <hon : &>A%@@@@@@@1EA ti Ng3n hBng ku TY IB Wht T*iPn Tynh BKc !n)
9ST: 2E@@%%&22Ez%
Uai S=n (g SBn Sc IB crng nhau (i ("n thng nhDt thqa thun <M <"t h$p (ng
thLo cc (iXu <hon 5au:
J^L A: NTi 7ung cng Iico <hi JY$ngo gi c
%) B=n [ nhn cung cDp cc Joi ( cho S=n B thLo <hi JY$ng IB gi c c8 thP)
1) !hi JY$ng chOng Joi ('n gi It Jiu
TT TQ9 MXO lJKL 'T K6aJ l7b9: 89 :Je T6_96 OJ^9
% :t IBng ?& 24@ 11@)@@@ %@%)1@@)@@@
1 %C1 ?& >&& %>%)A@@ %EH)44>)A@@
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2 2C4 ?& 1> %%@)@@@ &)%>@)@@@
A duL hBn <g A2 11)@@@ %)%HH)@@@
4 /i ?Vng UT TDn 4%@ %)&%@)@@@ E>>)%@@)@@@
E Thxp cc Joi TDn 1&o>> 1@)A@@)@@@ 2>%)E>A)@@@
H inh <g %24 1A)@@@ &)4A@)@@@
> G3y thxp <g 2>@ 11)@@@ %@)EH@)@@@
%@ G chng ?& 2oH4A 14@)@@@ %)142)>@@
%% hTc ?& A)>4H %&@)@@@ EEA)H2@)@@@
%1 Wh3n SQn J <g 1% %1)@@@ 1A1)@@@
%& BTt ( ?& %AE AA)@@@ H)4&A)@@@
%2 G In ?& 1> &)1@@)@@@ >1)H@@)@@@
%A G3y thxp & <g &1)>2@ 11)@@@ E12)4H@)@@@
%4 inh tya <g 44> 1%)@@@ %2)@2>)@@@
Cf9:
5.2YB.522.V
.S tiXn Svng chm: Ba t hai t*V? Sy ?Y'i JV? t*iu Sa t*V? hai ?Y'i hai ngBn
chn t*V? (ng chn))0
J^L 2: Thfi giano (a (iP? IB ti"n (T th,c hin
Thfi gian th,c hin: NgBy %21@%% ("n <hi cng t*+nh hoBn thBnh SBn giao cho
chO (ku tY)
a (iP? giao nhn hBng: :h3n cng t*+nh: /6 JM 5t Jj ti t# %[o W)Whrng :h
!i=no T/)BKc !no Tynh BKc !n)
J^L 5: WhY'ng th;c thanh ton
Thanh ton Svng chuyPn <hon hotc tiXn ?tt
NgBy &@ hBng thng hai S=n c6 cn ST thLo 7Zi (i chi"u <hi JY$ng (P thanh ton)
J^L 3: iXu <hon chung
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gi In hBng Sno gi thBnh cng t*+nho hng ?8c cng t*+nh (Y$c 7rng t*ong <" ton
Run t* Cc (nh (iP? hpa Ino ph3n tch ?;c (T nh hYjng tNng <hon chi ph tni
Ruy Jut gi co gQp phkn *a cc Ruy"t (nh <inh 7oanh cho nhB Run t*) Vic hch
ton chi ph 5n CuDt IB tnh gi thBnh 5n phi? cQ I t* *Dt Ruan t*ng (i Ini cng
tc Run JM <inh 7oanh cOa 7oanh nghip) V+ nQ Ji=n Ruan ("n Iic (nh gi Sn IB thu
J$i nhun <inh 7oanh t*=n tNng cng t*+nho hng ?8c cng t*+nh) Go Iy hch ton chi
ph 5n CuDt IB tnh gi thBnh 5n phi? JB cng c8 Run JM (iXu hBnh <inh 7oanh cOa
7oanh nghip)
Sn phi? cOa cng ty ?ang tnh ('n chi"co thfi gian th,c hin 7Bi n=n cng
Iic thLo 7Zi IB hch ton chi ph 5n CuDt Ji=n Ruan ("n Jao (Tng <" tono Ji=n Ruan
("n y=u cku Run JM <inh t") Vni y=u cku Run JM <inh t"o IX ph3n tch hot (Tng 5n
CuDt <inh 7oanh cOa :ng ty 5 ngBy ?Tt (pi hqi 5 Jiu chi ti"to (i 53u ph3n tch cc
chy ti=uo nh3n t 5 JY$ng csng nhY chDt JY$ng nh hYjng ("n <"t Ru <inh 7oanh
t*ong <l) V+ Iy cng tc hch ton chi ph 5n CuDt IB tnh gi thBnh 5n phi? ti
cng ty (pi hqi phi hoBn thin h'n (P (p ;ng nhu cku Run JM <inh 7oanh)
? So nguy=n tKc ph8c I8 thLo y=u cku cOa <inh 7oanh t*=n c' 5j th,c
hin (ung cc Ruy (nh cOa php Jut) Nguy=n tKc nBy (pi hqi <hi hoBn thin cng tc
<" ton phi nhy Sxn ch3n th,c phr h$p Ini cc Ruy Jut th t*Yfngo (ng thfi phi
tu3n thO (ung cc c' ch" chnh 5cho Jut (nho <hi cQ nhmng IDn (X SDt cp ny 5inh
th+ ckn thi"t phi cQ (X CuDt <i"n ngh J=n c' Ruan NhB nYnc cQ thi? RuyXn (P cQ cc
Sin php (iXu chynh cho phr h$p)
i hc Giao Thng Vn Ti %41 n tt nghip
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Sau ?Tt thfi gian t+? hiPu IB nghi=n c;u t*=n c' 5j nhmng nhn Cxt IX <" ton
tp h$p chi ph 5n CuDt IB tnh gi thBnh 5n phi? ti :ng ty TNUU %TV dun -M
IB /3y G,ng Yfng BT 122) Vni ?ong ?un gQp phkn nhq Sx IBo Iic ci ti"n cng
tc <" ton tp h$p chi ph 5n CuDt IB tnh gi thBnh 5n phi? ti GN L? Cin (Ya *a
?Tt 5 <i"n ngh (X 5uDt nhY 5au:
X !V G+ my @ tonM
Tuy GN (g cQ phkn ?X? <" ton h t*$o JB? Iic tp t*ung nhYng ST ?y <"
ton n=n (Y$c t# ch;c chtt ch h'n gima cc phpng San ckn cQ 5, <"t h$p Ini nhauo
(tc Sit 7o ngun nh3n J,c phpng <" ton cQ hn <h nVng thu thp C6 JM thng tin
cpn ch? ch;ng tN g6i IX phpng <" ton (Y$c ?Tt thfi gian ?ni (Y$c gii Ruy"t) !hi
Ruy ? 7oanh nghip ?j *Tng csng (pi hqi ST ?y <" ton (Y$c n3ng cao IX tay
nghX IB 5 JY$ng (Ti ngs) V+ Iy (P t*nh tn (ng ch;ng tN 7oanh nghip n=n tuyPn
th=? nh3n Ii=n <" ton (P gii Ruy"t cng Iic (Y$c nhanh gn h'n (? So <p thfi
gian IB ti"n (T cng Iico n=n S t* cng Iic h$p JMo <hoa hc t*nh ST ?y <" ton
Ru cng <Xnh)
z Bo to chuy=n ?n nghip I8o tin hc thYfng Cuy=n phi (Y$c Si 7Y}ng
giup ST ?y <" ton Ji=n <"t chtt ch (Y$c Ini nhauo cng Iic ti"n hBnh nhanh gn
IB thun J$i h'n gi? Snt chi pho ti"t <i? thfi giano cng 5;c I 78 nhY hin nay <"
ton thu" cQ thP nTp tf <hai Ruy"t ton thu" cho c' Ruan thu" Rua ?ng intL*nLt (3y
JB ?Tt ti"n ST IX cng ngh thng tin to thun J$i cho c' Ruan thu" csng nhY cc
7oanh nghip) Go (Q IDn (X (Bo to tin hc cho ngun Jao (Tng JB ?Tt y"u t <hng
thP thi"u t*ong cc chnh 5ch cOa 7oanh nghip
X!V cng tc @ tonM
z ? So 5, phr h$p Ini ch" (T Run JM tBi chnh cOa nhB nYnc 7o ST tBi chnh
San hBnh) ]p 78ng h thng tBi <hon thng nhDt 7rng cho cc 7oanh nghip hin
hBnh thLo Ruy"t (nh %A1@@4dz BT:
z Uin nay 7oanh nghip (ang 56 78ng phkn ?X? <" tono chnh I+ Iy 7oanh
nghip n=n t# ch;c thYfng Cuy=n cc Jnp hc n3ng cao t*+nh (T nghip I8 <" ton IB
i hc Giao Thng Vn Ti %4& n tt nghip
Iic (Bo to chuy=n 53u h'n IX tin hc cho cc cc STo nh3n Ii=n nhv? 56 78ng cQ
hiu Ru h'n nma cc ch;c nVng IB cc ;ng 78ng cOa phkn ?X? <" ton)
z ? So Iic hch ton phi phr h$p Ini (tc (iP? cOa 7oanh nghip )
z ? So nguy=n tKc ti"t <i? IX nh3n J,co chi pho y=u cku nBy ckn th,c hin
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7 7Bngo (ng ST) hiu Ru caoo ti"t <i? chi ph)
z ? So cung cDp thng tin <p thfio chnh Cco (ky (O I+ (3y JB nhmng y=u
cku chO y"u cOa Iic hoBn thin cng tc <" ton) Giup cho ST ?y <" ton cOa 7oanh
nghip hot (Tng tt h'n)
X !V vi<c hon thi<n cng tc @ ton tp hp chi ph v tnh gi thnh sn
phmM
z :ng ty n=n ti"n hBnh ?j chi ti"t cho tNng tBi <hon <" ton (P (? So Iic
hch ton (Y$c *Z *Bng IB chnh Cc)
z P (? So chnh Cc chi ph NV-TT t*ong gi thBnh 5n CuDt 5n phi? C3y
JKp cng ty ckn phi thYfng Cuy=n c6 cn ST Cung <iP? t*ao gi? 5t t+nh h+nh thu
?ua IB 56 78ng It Jiu cOa cc (Ti thi cng)
z -B GN C3y 7,ng n=n 5 JY$ng thi cng t*,c ti"p ngoBi cng t*Yfng JB <h
Jnno cng ty n=n ti"n hBnh t*ch t*Ync tiXn JY'ng nghy phxp cho cng nh3n (P (? So
<hng g3y (Tt Si"n cho chi ph 5n CuDt <inh 7oanh)
z Th,c hin ph3n S# chi ph JB? Jn t*io nhB t? cho cng nh3n j cng t*Yfng)
Uin nay GN tp h$p chi ph Jn t*i nhB t? IBo chi ph 5n CuDt chung t*ong ?Tt <l
hch ton cOa U9:T (iXu nBy g3y <hQ <hVn cho Iic thLo 7Zi t+nh h+nh 56 78ng chi
ph 5n CuDt chung cOa ?i cng t*+nh U9:T Iic tnh gi thBnh cOa ?Tt 5 U9:T
csng 5 thi"u chnh Cc Sji Jn t*i nhB t? (Y$c 7,ng J=n (P ph8c I8 t*ong 5ut Ru
t*+nh thi cng cOa cng t*+nh ch; <hng phi cOa ?Tt U9:T *i=ng Sit csng 5 thi"u
chnh Cco n"u tnh *i=ng cho U9:T thi cng (ku ti=n th+ 5 JB? cho gi thBnh cOa
U9:T (Q 7i J=no Iic tp h$p chi ph 5 <hng chnh Cc) V+ th" ckn cVn c; IBo 7,
ton (P ph3n S# chi ph C3y 7,ng Jn t*io nhB t? cho cc U9:T thLo ti=u th;c thch
h$p)
z Th,c hin t*ch t*Ync chi ph So hBnh 5n phi? C3y JKp: Goanh nghip hot
(Tng 5n CuDt <inh 7oanh t*ong ph? Ii Jnno Ini <hi JY$ng cng t*+nh ngBy cBng
nhiXu) V+ th" n"u GN phi th,c hin So hBnh 5n phi? C3y JKp cho ?Tt 5 cng
t*+nho U9:T (g thi cng hoBn thBnh ti thfi (iP? nBo (Q 5 JB? cho chi ph 5n CuDt
chung tVng J=n (Tt Si"n)Go (Q cng ty phi Jp <" hoch t*ch t*Ync IB thng So Ini
c' Ruan Run JM thu" t*,c ti"po nhY Iy cQ thP gi? thiPu (Y$c <hon chhi ph nBy
t*ong nV?)
!hi t*ch t*Ync chi ph So hBnh 5n phi? C3y JKp <" ton ghi:
N$ T! 41E
:Q T! &&A
!hi pht 5inh th,c t" <hon chi ph nBy <" ton ghi:
N$ T! &&A
:Q T! 41E
X !V thu hci cc @hon nM
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dun JM chtt ch cc <hon n$) nhKc nhj cc <hch hBng 5Kp ("n hn thanh ton
nhv? hn ch" ?;c ti (a t+nh t*ng 73y 7Ya n$ Ru hno (iXu (Q giup cho 7oanh
nghip chO (Tng IX ?tt tBi chnho t*nh t+nh t*ng rn tKc IB ; (ng In)
X Cc chnh sch` ch J+ c12 ;o2nh nghi<pM
z Goanh nghip n=n cQ chnh 5ch <hLn thYjng (Tng Ii=no <hch J <p thfi (i
Ini c nh3no tp thP .cc t#o cc ST phn0 cQ thBnh tch cao IB (Qng gQp Jnn cho 7oanh
nghipo (ng thfi csng (X *a nhmng < Jut Sin php C6 pht cc Ii ph? Ruy (nh
cOa 7oanh nghip)
z i Ini cng tc (Bo to: Goanh nghip n=n to (iXu <in IX thfi giano cng
Iic chO (Tng cho nh3n Ii=n cOa ?+nh (Y$c tha? gia cc Jnp (Bo to Si 7Y}ng
nghip I8o hc hqi <inh nghi? cc ('n I Sn nhv? n3ng cao t*+nh (T chuy=n ?no
t*au 7i <i"n th;c)
z Goanh nghip n=n t*ch <inh ph cng (oBn cho Jao (Tng (3y JB ?Tt t# ch;c cQ
M ngha Ruan t*ng JB ngun thV? hqi (Tng Ii=n IX It chDto tinh thkn cOa nh3n Ii=n
t*ong 7oanh nghip chia 5 Iui Sun giup (}o Ruan t3? <hi h gtp <hQ <hVn) Tng
Ii=n (ung Juc <p thfi to n=n 5, (oBn <"t t*ong 7oanh nghip) y=n t3? t*ong cng tc
cQ nhY Iy h ?ni h"t Jpng I+ cng Iic 5n 5Bng hi 5inh I+ J$i ch cOa 7oanh nghip)
i hc Giao Thng Vn Ti %4A n tt nghip
KT LUN
T*ong (iXu <in nXn <inh t" th t*Yfng hin nay cc GN ?un tn ti IB pht
t*iPn (Y$c phi 7,a t*=n nhu cku th t*Yfngo <hng nhmng phi Cc (nh CL? th
t*Yfng ckn g+ ?B 5n phi? 5n CuDt *a phi cQ gi thBnh ho chDt JY$ng tt) (P cQ thP
JB? tt (Y$c Iic nBy th+ phi 7,a t*=n Iic tnh gi thBnh 5n CuDt) Giup cho GN Cc
(nh (ung <"t Ru hot (Tng 5n CuDt <inh 7oanho J,a chn phY'ng n ti Yu giBnh
thKng J$i t*ong cuTc cnh t*anh t*=n th t*Yfng IB tiXn (X n3ng cao J$i nhun cOa
7oanh nghip)
dua nghi=n c;u th,c t" cng tc <" ton ti :ng ty TNUU %TV dun -M IB
/3y G,ng Yfng BT 122o L? nhn thDy cng tc hch ton <" ton j 7oanh nghip
IX c' Sn (g chDp hBnh thLo (ung ch" (T <" ton Vit Na? thLo Ruy"t (nh 5
%A1@@4dz BT: ngBy 1@&1@@4 p 78ng cho 7oanh nghip INa IB nhq) WhY'ng
php hch ton thLo phY'ng php <= <hai thYfng Cuy=no h+nh th;c <" ton t*=n ?y
Ii tnh thLo h+nh th;c Nht <M chungo t# ch;c ST ?y <" ton thLo ? h+nh tp t*ung)
9 h+nh nBy cQ Yu (iP? JB gn nho ti"t <i?o Iic C6 JM thng tin nhanh nhy) !"
ton t*ong 7oanh nghip (g In 78ng Jinh hot nhYng I|n tu3n thO thLo cc phY'ng
phpo ch" (T giup cho <" ton gi? Snt cc thao tc <hng ckn thi"t ?B I|n cung cDp
cc thng tin (ky (Oo chnh Cc)
i Ini cng tc <" ton tp h$p chi ph IB tnh gi thBnh cOa 7oanh nghip (g
(Y$c t# ch;c hch ton tY'ng (i chtt cho h$p JMo cc thO t8co ch;ng tNo SiPu ?|u <"
ton tu3n thO thLo (ung Ruy (nh cOa NhB nYnco (g (p ;ng (Y$c thng tin ph8c I8
cho cng tc Run JM) Tuy I|n cpn ?Tt 5 ?tt tn ti nh hYjng ("n Iic tp h$p chi
ph IB tnh gi thBnh I+ th" 7oanh nghip ckn h"t 5;c Ruan t3?o tNng SYnc hoBn thin
nhmng thi"u 5Qto <hKc ph8c nhmng ?tt tn ti (Q (P 7oanh nghip ngBy ?Tt pht t*iPn
h'n nma)
T*ong Ru t*+nh So coo L? (g cQ c' hTi t+? hiPu th,c t" cng tc <" ton tp
h$p chi ph IB tnh gi thBnh 5n phi? ti :ng ty TNUU 122 IB csng (g (Ya *a ?Tt
5 M <i"n (Qng gQp nhv? hoBn thin cng tc <" ton cOa 7oanh nghip) {? ?ong
*vng nhmng <i"n ngh cOa ?+nh 5 (Y$c San Jgnh (o crng cc anho ch t*ong phpng <"
ton JYu t3? nhY ?Tt (Qng gQp nhq IBo Iic hoBn thin IB pht t*iPn h thng <" ton
cOa 7oanh nghip)
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co <hng t*nh <hqi nhmng thi"u 5Qt nhDt (nh) P chuy=n (X th,c tp tt nghip
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cc Sn)
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phpng <" ton tBi chnh cng ty TNUU 122 (g giup (} to (iXu <in cho L? t*ong
5ut thfi gian th,c tp
m xin chEn thnh cm Cn
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chnh)
A) Gio t*+nh !" ton Run t* z Uc Iin tBi chnh)
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giao thng Vn ti F 1@%%)
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