Bài Tập Ôn Thi Môn Kế Toán Quản Trị Có Đáp Án

BI TP K TON CHI PH
BI 1. Chi ph nng lng ca mt n v trong 6 thng u nm 2000 (vt: ng)

Thng S gi hot ng Tng chi ph nng lng
1 500 2.250.000
2 750 2.375.000
3 1.000 2.500.000
4 1.100 2.550.000
5 950 2.475.000
6 700 2.435.000
Cng 5.000 14.500.000
Yu cu: Xc nh bin ph, nh ph theo phng php cc i-cc tiu v theo
phng php bnh phng b nht.
BI LM:
a. Theo phng php cc i, cc tiu:
Ta c, cng thc d ton chi ph sn xut Y = aX + b, vi a l bin ph sn xut
chung trn 1 n v sn phm, b l nh ph sn xut chung
- Bin ph hot ng
= 500
- nh ph sn xut chung
b = Ymax aXmax = 2.550.000 500 x 1.100 = 2.000.000
Phng trnh chi ph nng lng ca cng ty: Y=500X + 2.000.000
b. Theo phng php bnh phng b nht (vt: 1.000)

Thng S gi hot ng (X) Tng CP nng lng (Y) XY X2
1 500 2.250 1.125.000 250.000
2 750 2.375 1.781.250 562.500
3 1.000 2.500 2.500.000 1.000.000
4 1.100 2.550 2.805.000 1.210.000
5 950 2.475 2.351.250 902.500
6 700 2.350 1.645.000 490.000
Cng 5.000 14.500 12.207.500 4.415.000
Ta c h phng trnh:
-Trang 1-

Vy phng trnh chi ph nng lng c dng: Y=500X + 2.000.000 ()
BI 2. Khch sn Hong c tt c 200 phng. Vo ma du lch bnh qun mi ngy

c 80% s phng c thu, mc ny chi ph bnh qun l 100.000/phng/ngy.
Ma du lch thng ko di 1thng (30 ngy), thng thp nht trong nm, t l s
phng c thu ch t 50%. Tng chi ph hot ng trong thng ny l
360.000.000.
Yu cu:
1) Xc nh chi ph kh bin mi phng/ngy.
2) Xc nh tng chi ph bt bin hot ng trong thng.
3) Xy dng cng thc d on chi ph. Nu thng sau d kin s phng c
thu l 80%, 65%, 50%. Gii thch s khc bit v chi ph ny.
BI LM: (vt: 1.000)
o Xc nh chi ph kh bin mi phng/ngy
- Vo ma du lch:
+ Tng s phng c thu = 200 phng x 80% = 160 phng
+ Tng chi ph = 160 x 100 = 16.000
- Vo thng thp nht:

+ Tng s phng c thu = 0.5 x 200 = 100 phng
+ Tng chi ph = 360.000/30 = 12.000
Chi ph kh bin
o Xc nh tng chi ph bt bin hot ng trong thng:

b = Ymin aXmin = (12.000 x 30) 66,66667 x 100 x 30 = 160.000
o Xy dng cng thc d ton chi ph:Y = 2.000X + 160.000

Nu thng sau d kin s phng c thu l 65% th chi ph d kin
Y = 2.000 x 65% x 200 + 160.000 = 420.000
o Chi ph hot ng bnh qun cho 1phng/ngy
Mc hot ng l 80%: Y = = 100
Mc hot ng l 65%: tng t nh trn, ta c Y=107,691

-Trang 2-
Mc hot ng l 50%: Y = 120
Gii thch: Khi mc hot ng gim i, mc chi ph cho 1 phng/ngy tng ln,
l do phn chi ph bt bin tnh cho 1 phng tng ln
BI 3: Phng k ton cng ty Bnh Minh theo di v tp hp c s liu v chi

ph dch v bo tr my mc sn xut v s gi/my chy trong 6 thng nh sau:
1 4.000 15.000
2 5.000 17.000
3 6.500 19.400
4 8.000 21.800
5 7.000 20.000
6 5.500 18.200
Cng 36.000 111.400
Yu cu:
1) S dng phng php cc i cc tiu xc nh cng thc c tnh chi
ph bo tr my mc sn xut ca cng ty.
2) c tnh bng bao nhiu.
BI LM:
S dng phng php cc i, cc tiu:(vt: ng)
Ta c, cng thc d ton chi ph bo tr my mc Y=aX + b, vi a l bin ph
sn xut chung trn 1n v sn phm, b l nh ph sn xut chung
- Bin ph hot ng
b = Ymax aXmax = 21.800 1.700 x 8.000 = 8.200
Phng trnh chi ph nng lng ca cng ty: Y=1.700X + 8.200
2. Gi s cng ty d kin thng ti tng s gi my chy l 7.500 th chi ph

bo tr c tnh l Y = 1.700 x 7.500 gi + 8.200 = 20.950
BI 4: Gi s chi ph sn xut chung ca mt DNSX gm 3 khon mc chi ph l

chi ph vt liu - cng c sn xut, chi ph nhn vin phn xng v chi ph bo tr
my mc sn xut. mc hot ng thp nht (10.000h/my), cc khon mc chi
ph ny pht sinh nh sau:
Chi ph vt liu - cng c sn xut 10.400 n (bin ph)
Chi ph nhn vin phn xng 12.000 n (nh ph)
Chi ph bo tr my mc sn xut 11.625 n (hn hp)
Chi ph sn xut chung 34.025 n
Chi ph sn xut chung c phn b theo s gi my chy. Phng k ton ca doanh nghip
theo di chi ph SXC trong 6 thng u nm v tp hp trong bng di y:
-Trang 3-
1 11.000 36.000
2 11.500 37.000
3 12.500 38.000
4 10.000 34.025
5 15.000 43.400
6 17.500 48.200
Cng 77.500 236.625
Yu cu:
1) Hy xc nh chi ph bo tr mc hot ng cao nht trong 6 thng trn
2) S dng phng php cc i cc tiu xy dng cng thc c tnh chi
ph bo tr dng Y = ax + b
3) Dng phng php bnh phng b nht, xc nh cng thc d ton chi ph
bo tr s nh th no.
BI LM:
a. Xc nh chi ph bo tr mc hot ng cao nht trong 06 thng trn
- Chi ph vt liu dng c sn xut kh bin 1h my:

10.400.000/10.000 = 1.040
- Chi ph bo tr mc hot ng cao nht (thng 06)

48.200.000- (1.040 x 17.500 + 12.000.000) = 18.000.000
b. Phng trnh chi ph c dng: Y = aX + b, vi a l bin ph sn xut chung
trn mt n v sn phm, b l nh ph
b = Ymax aXmax = 18.000.000 850x17.500 = 3.125.000
Phng trnh chi ph c dng: Y = 850X + 3.125.000
c. Xc nh cng thc d ton chi ph bo tr theo PP bnh phng b nht

Thng S gi hot ng (X) Tng CP nng lng (Y) XY X2
1 11 12.560 138.160 121
2 11,5 13.040 149.960 132,25
3 12,5 13.000 162.500 156,25
4 10 11.625 116.250 100
5 15 15.800 237.000 225
6 17,5 18.000 315.000 306,25
Cng 77,5 84.025 1.118.870 104,75
Ta c h phng trnh:
-Trang 4-

Vy phng trnh chi ph nng lng c dng: Y=844,84X + 3.091,68
BI 5: Cng ty ABC t chc sn xut gm 2 b phn phc v l PX in v PX

sa cha, tnh thu VAT theo phng php khu tr, hch ton hng tn kho theo
phng php k khai thng xuyn. Theo ti liu v chi ph ca 2 PX trong thng 9
nh sau:
1) Chi ph sn xut d dang u k: PX sa cha 800.000ng
2) Tp hp CPSX trong k:
PX in PX sa cha
Chi ph sn xut
SXSP Phc v ql SXSP Phc v ql
- Gi thc t NVL xut
dng 3.000.000 100.000 5.200.000 150.000
- Gi thc t CC xut - - - -
dng - 200.000 - -
+ Loi phn b 1k - 300.000 - 500.000
+ Loi phn b 2k 600.000 200.000 1.000.000 200.000
- Tin lng phi tr - 1.000.000 - 1.700.000
- Khu hao TSC - 200.000 - 190.000
DV mua ngoi - 118.000 - 172.000
-
- CP khc bng tin

3) Kt qu sn xut ca tng phn xng:
- PX in: Thc hin 12.000 kwh in, trong dng PX in 600kwh, thp
sng PXSC 1.400 Kwh, cung cp cho PXSX chnh 5.000 Kwh, cung cp cho b
phn bn hng 3.000 Kwh, cung cp cho b phn qun l doanh nghip 2.000 Kwh.
- PX sa cha: Thc hin 440h cng sa cha, trong sa cha MMTB
PXSC 10h. sa cha MMTB PX in 30h, SC thng xuyn MMTB PXSX

100h, sa cha MMTB BPBH 200h, sa cha sn phm bo hnh trong k 80h,
sa cha MMTB thng xuyn b phn QLDN20h, cn mt s cng vic sa
cha d dang c tnh l 850.000 ng
4) Cho bit nh mc chi ph in l 500/Kwh, SC 25.000/gi cng
Yu cu: Tnh Z thc t SP, dch v cung cp cho cc b phn chc nng theo 2
trng hp:
- Trng hp PX ph khng cung cp SP ln nhau
- Trng hp PX ph cung cp SP ln nhau
BI LM:
a.Trng hp PX ph khng cung cp sn phm ln nhau
Chn phng php trc tip (vt: 1.000)
-Trang 5-
PX in PX sa cha
N TK621 3.000 N TK621 5.200
C TK152 3.000 C TK152 5.200
N TK622 732 N TK622 1.220
C TK334 600 C TK334 1.000
C TK338 132 C TK338 220
N TK627 2.012 N TK627 2.706
C TK 152 100 C TK 152 150
C TK153 200 C TK142 250
C TK142 150 C TK334 200
C TK334 200 C TK338 44
C TK338 44 C TK214 1.700
C TK214 1.000 C TK331 190
C TK331 200 C TK111 172
C TK111 118
Kt chuyn Kt chuyn
N TK154 5.744 N TK154 9.126
C TK621 3.000 C TK621 5.200
C TK622 732 C TK622 1.220
C TK627 2.012 C TK627 2.706
Chi ph sn xut n v ca in = * 1.000 =
574,4/Kwh
N TK627 2.872.000
N TK641 1.723.200
N TK642 1.148.800
-Trang 6-
C TK154() 5.744.000
Chi ph sn xut n v ca SC = * 1.000 = 22,690 /gi
cng
N TK627 2.296.000
N TK641 6.353.000
N TK642 453.800
C TK154 (SC) 9.076.000

S ti khon
TK 154() TK 154(SC)
SD: 0 2.872 (627) SD: 800 2.269 (627)
621) 3.000 1.723,2 (641) 621) 5.200 6353,2 (641)
622) 732 622) 1.220
627) 2.012 1.148,8 (642) 627) 2.706 453,8 (642)
5.744 5.744 5.744 5.744
SD: 0 SD: 850
b. Trng hp PX ph cung cp SP ln nhau: Chn PA chi ph sx nh

mc (KH)
Chi ph sn xut in cung cp cho sa cha: 1.400*500 = 700.000
Chi ph sn xut sa cha cung cp cho in: 30 * 25.000 = 750.000
Zttvin)= =579,4 /kwh
Zttv(SC)= =22.565 /gi cng
N TK627 2.897.000 N TK627 2.256.500
-Trang 7-
N TK641 1.738.200 N TK641 6.318.200
N TK642 1.158.800 N TK642 451.300
C TK154() 5.794.000 C TK154 (SC)

9.026.000
TK 154()
TK 154(SC)
SD: 0 2.897 (627)
SD: 800 2.269 (627)
621) 3.000 1.738,2 (641)
621) 5.200 6353,2 (641)
622) 732
622) 1.220
627) 2.012 1.158,8 (642)
627) 2.706 453,8 (642)
154SC) 750 154SC) 700
154) 700 750 (154)
6.494 6.494
9.826 9.826
SD: 0
SD: 850
BI 6: DN A c 2 PXSX ph ch yu phc v cho PXSX chnh v mt phn nh

cung cp ra bn ngoi. Trong thng c cc ti liu nh sau:
1) S d u thng ca TK 154 (PXSC): 100.000
2) Xut nhin liu dng trong PX in: 1.200.000, PXSC l 150.000.
3) Xut ph tng thay th cho PX in l 50.000, PXSC l 150.000.
4) Xut cng c lao ng gi thc t l 500.000 cho PXSC loi phn b 2ln
5) Tin lng phi tr cho cng nhn sn xut in 1.500.000, nhn vin qun
l PX in 1.000.000, cho cng nhn sa cha 5.000.000, nhn vin qun l
PXSC 2.000.000
6) Khu hao TSC trong PX in l 800.000, PXSC l 120.000; chi ph khc
bng tin mt chi cho PX in l 350.000, PXSC 50.000, chi ph tr trc phn
b cho PXSC l 930.000
Bo co ca cc PX:
- PXSC: Thc hin c 500h cng, trong t dng 10h, cung cp cho PX
in l 30h, SC ln ti sn trong doanh nghip l 100h, SC thng xuyn TS trong

PX chnh l 50h, cho b phn bn hng 40h, cn li phc v bn ngoi. Cui thng
cn 20h cng d dang c tnh theo Z KH: 47.000/h
- PX in: Thc hin c 3.000 Kwh, trong t dng 200Kwh, dng cho
PXSC l 300Kwh, b phn qun l doanh nghip 500Kwh, b phn bn hng
-Trang 8-
800Kwh, PXSX chnh 1.000Kwh, cn li cung cp ra bn ngoi. Cho Z KH:
1400/kwh
Yu cu: - Phn nh vo ti khon tnh hnh trn
- Tnh ZTT 1h cng Sc v 1kwh in, bit gi tr ph tr cung cp theo Z KH
BI LM:
Phn xng in
TK621 ()
TK622 ()
152) 1.200
334)1.500
152) 50 1.250 (154)
338)330 1.830 (154)
1.250 1.250
1.830 1.830
TK627 ()
334)1.000
338)220
214)800
111)350 2.370 (154)
2.370 2.370
TK154 ()
154SC)420
SD: 0
154SC)1.410 641)2.060,8
621)1.250 642)1.288
622)1.830 627C)2.576
627)2.370 632)515,2
-Trang 9- 1.250 1.250

Chi ph sn xut in cung cp cho sa cha: 1.400*300=420.000
Chi ph sn xut SC cung cp cho in: 47.000*30=1.410.000
ZTTv in = = 2,576 ng/kwh
N TK627C 2.576
N TK641 2.576
N TK642 2.060,8
N TK632 1.288
C TK154 6.440
TK154 (SC)
Phn xng Sa cha: SD: 100 154)420

621)15.150
622)6.110
627)3.790
TK621 (SC)
154)1.410
152) 150
152)15.000 15.150(154SC) 641)2.018,4
627C)2.523
15.150 15.150 632)13.624,
2
2413)5.046
25.406 24.620
TK627 (SC)
SD:940
142)250
334) 2.000
338)440 154SC)3.790
TK622 (SC)
214)120
334)5.000 6.100 (154SC)
111)50
338)1.100
142)930
-Trang 10- 6.110 6.110

3.790 3.790
ZTTv SC = = 50,46 ng/h cng
N TK627C 2.523
N TK641 2.018,8
N TK2413 5.046
N TK632 13.624,2
C TK154(SC ) 23.210
BI 7: Doanh nghip sn xut sn phm A c tnh hnh nh sau:

- Chi ph SX d dang u thng: 1.000.000.
- Chi ph Sx pht sinh trong thng gm vt liu chnh l 10.000.000, vt liu
ph l 1.500.000, nhn cng trc tip l 7.000.000, chi ph SXC l 8.000.000

- Kt qu thu c 85 sp hon thnh, cn 15 sp d dang cui k
Yu cu: nh gi spdd cui k theo VLC

BI LM:
DC(VLC) = x
= x
BI 8: Doanh nghip A sn xut sn phm B c tnh hnh nh sau:

- Chi ph sxdd u thng: 1.000.000 (VLC: 700.000, VLP: 300.000).
- Chi ph sn xut pht sinh trong thng gm vt liu chnh l 10.300.000, vt
liu ph l 1.900.000, nhn cng trc tip l 7.000.000, chi ph SXC l

8.500.000.
- Kt qu thu c 90 sp hon thnh, cn 20sp d dang vi mc hon
thnh 20%
-Trang 11-
Yu cu: nh gi sn phm d dang cui k theo chi ph NVL trc tip trong 2
trng hp:
- VLC v VLP b ngay t u qu trnh sn xut
- VLC b ngay t u, VLP c b dn vo quy trnh sn xut
BI LM:
Th1: Vt liu chnh v vt liu ph b ngay t u quy trnh sn xut
DC(VLTT) =
= x
Th2. VLC b ngay t u, VLP b dn vo quy trnh sn xut
+ DC(VLC) =
+ DC(VLP) =
Dc(VLTT) = 2.000.000 + 93.617 = 2.093.617
BI 9: DN Huy sn xut mt hng A thuc din chu thu GTGT theo PPKT thu,
thc hin k ton HTK theo phng php KKTX. Trong thng 03/2003 c ti liu
nh sau:
- S d ngy 28/02/2003 ca TK154: 18.356.000 (chi tit VLC 9 tr, VLP
2,597 tr, NCTT 3,062 tr, SXC 3,697 tr

- Tnh hnh CPSX thng 03/2003 nh sau (VT: 1000)
1) Tp hp chng t v cc bng phn b lin quan n CPSX trong thng

Chng t Bng phn b tlng v cc khon Ha
Phiu Xkho vt t Bng
trch theo lng n
phn
mua
Trch b Phiu
Khon ngoi
Lng Lng trc khu chi
VLC VLP CCDC trch cha
chnh php lng hao
Ni BH thanh
php TSC
sdng ton
Tr/tip sx
96.000 12.000 - 24.000 1.200 4.788 720 - 18000 -
Phc v
- 17.500 15.000 9.000 2.000 2.090 - 15.200 24.600 11.408
sx
Cng 96.000 29.500 15.000 33.000 3.200 6.878 720 15.200 42.600 11.408
Ghi ch:
-Trang 12-
- CCDC xut dng tr gi thc t 15 tr, trong loi phn b 1ln l 3tr, s
cn li c phn b trong 5 thng, bt u t thng sau.
- Ct ho n mua ngoi cha thanh ton v ct phiu chi c phn nh theo
gi cha c thu GTGT, thu GTGT 10%. Ha n mua ngoi cha thanh ton 18
tr l mua vt liu chnh dng trc tip cho SXSP
2) Theo bo co PXSX:
- Vt liu chnh cn tha ti xng ngy 28/02/2003 tr gi 7,5 tr v ngy
31/03/2003 tr gi 9 tr.
- Nhp kho 1.000 spA hon thnh, cn 200spdd, t l hon thnh 50%.
- Trong tng s chi ph SXC pht sinh trong thng c xc nh c 40% chi
ph SXC c nh v 60% chi ph SXC bin i. Mc sn xut theo cng sut bnh
thng 1200sp/thng
- Ph liu thu hi nhp kho c nh gi 1.270.000. DN Huy nh gi
SPDD theo PP c lng sp hon thnh tng ng. Cho bit ch c VLC l c
b ngay t u SX, cc CP cn li pht sinh theo tin hon thnh SP.
Yu cu: Tnh gi thnh n v spA. Lp phiu tnh gi thnh spA
BI LM:
BI 9. (vt: 1.000)
(1) N TK621 108.000

C TK152C 96.000.
C TK152P 12.000
(2) N TK622 29.508
C TK334 24.000
C TK338 4.788
C TK335 720
(3) N TK627 84.798
C TK152P 17.500
C TK153 3.000
C TK334 11.000
C TK338 2.090
C TK214 15.200
C TK331 24.600
C TK111 11.408
(4) N TK142 12.000
C TK153 12.000
(5) N TK621 18.000
N TK133 1.800
C TK111 19.800
(6) N TK133 2.460
C TK111 2.460
Chi ph sn xut chung
- Chi ph sn xut chung bin i = 84.798 x 60% = 50.878,8 ng
- Chi ph sn xut chung c nh = 84.798 x 40% = 33.919,2 ng
-Trang 13-
- Chi ph sn xut chung c nh c phn b vo chi ph ch bin trong k
x 1.000 = 28.266 ng
Tng chi ph SXC phn b tnh vo CP ch bin

50.778,8 + 28.266 = 79.144,8 ng
S cn li c tnh vo GVHB trong k = 5.653,2 ng
DC(VLC) = x 200 = 20.250 ng
DC(VLP) = x 200x50% = 1.327 ng
DC(NCTT) = x 200x50% = 7.531,1 ng
Chi ph sn xut DDCK = 2.960,9 + 7.531,1 + 21.577 = 32.069 ng
Tng Zspht = 18.356 + 233.152,8 32.609 1.270 = 218.169,8 ng
ZTT n v sp = 218.169,8/1.000 = 218,1698 ng/sp
PHIU TNH GI THNH SN PHM

Loi sp: SpA
Khon mc D CPSXDDTK DC Gi tr Tng Z Z v

PL
CPNVLTT 11.597 124.500 21.577 1.270 113.250 113,25
CPNCTT 3.062 29.508 2.960,9 - 29.609,1 29,6091
CPSXC 3.697 79.144,8 7.531,1 - 75.310,7 75,3107
Cng 18.356 233.152,8 32.069 1.270 218.169,8 218,1698
BI 10: DN Tng sxspA ng thi thu c sn phm ph X, c tnh hnh nh sau:

- Chi ph sn xut d dang u thng: 10 tr (CPNVLTT).
- Chi ph sn xut pht sinh trong thng gm: NVLTT 108 tr, NCTT l 19,4
tr, CPSXC l 20,3 tr.

- Kt qu thu c 80 sp hon thnh, cn 20 spdd vi mc hon thnh
40%. ng thi thu c 10 spX vi gi bn cha thu 10,5 tr, li nhun nh

-Trang 14-
mc 5%, trong gi vn c tnh CPNVLTT 70%, CPNCTT l 14%, CPSXC l
16%. Bit VLC tha ti xng l 1.000.000, VLC, VLP b ngay t u SX, cc
chi ph khc s dng theo mc sx, nh gi SPDDCK theo CPVLTT
Yu cu: Tnh gi thnh spA
BI LM:
Gi x l gi tr sn phm ph
Ta c: x + 5%x = 10,5 x = 10, trong
+ 70% chi ph NVLTT: 70% * 10 = 7
+ 14% chi ph NCTT: 14% * 10 = 1,4
+ 16% chi ph SXC: 16% * 10 = 1,6
nh gi spddck theo CPNVLTT
Dc= x 20
BI 11: DN Hng c mt PXSX chnh sn xut ra 3 loi sp A, B, C, trong thng c

tnh hnh nh sau:
- Chi ph sn xut pht sinh trong thng: 111,9 tr
- Kt qu thu c 5.600 spA, 2.000 spB, 3.000 spC
- Chi ph sn xut d dang cui k 28/02 l 1,412 tr, chi ph SXSPDD ngy
31/03 l 1,34 tr. H s tnh gi thnh spA = 1, spB = 1,2, spC = 2.

Yu cu: Tnh gi thnh n v ca tng loi sn phm
BI LM:
+ Tng s lng sp chun = (5.600*1) + (2.000*1,2) + (3.000*2) = 14.000sp
+ Tng gi thnh thc t sp chun = 1.412.000+111.900.000-

1.340.000=111.972.000
+ Gi thnh n v sp chun=111.972.000/14.000=7.998/sp
+ Tng ZttspA=5.600*1*7.998=44.788.800ZvspA = 7.998/sp
+ Tng ZttspB=2.000*1,2*7.998=19.195.200ZvspA = 9.597,6/sp
+ Tng ZttspC=3.000*2*7.998=47.988.000ZvspA = 15.996/sp
BI 12: X nghip B trong cng quy trnh cng ngh sx s dng cng mt lng
nguyn vt liu v lao ng, thu c 3 loi sp chnh khc nhau l M, N, P. i
tng k ton chi ph sn xut l quy trnh cng ngh, i tng tnh gi thnh l
tng loi sp chnh M, N, P
-Trang 15-
S d ngy 30/09/2003 ca TK154 l 6.982.800 (VLC l 4.450.000, VLP
-
l 480.000, CPNCTT l 892.800, CPSXC l 1.160.000

1) Theo s chi tit CPSX:
- Vt liu chnh dng sxsp: 48.110.000
- Vt liu ph dng sxsp: 13.190.000
- Tin lng CNSX: 26.360.000
- Trch BHXH, BHYT, KPC ca CNSX: 5.008.400
- CPSXC: 34.648.000
2) Bo co kt qu sn xut caPXSX:
- Nhp kho 1.000 spM, 1.500 spN, 1.800 spP, cn 200 spM, 100 spN, 200 spP
d dang vi mc hon thnh 40%, c nh gi theo ULSPHTT

3) Ti liu b sung:
H s tnh Z ca spM l 1,2, ca spN l 1, ca spP l 1,4. Ch c VLC b vo
t u chu k sx, cn cc chi ph khc pht sinh theo tin hon thnh sp
Yu cu: Tnh Z n v sp M, N, P
BI LM: (VT: 1.000 ng)
Tp hp cpsx pht sinh trong k
N TK154 125.107,2
C TK621 61.300
C TK622 32.159,2
C TK627 31.648
Chi ph sn xut d dang cui k
DC(VLC)= * =
5.880
DC(VLP)= *620*40% = 620
DC(NCTT)= *620*40% = 1.499,7
DC(NCTT)= *620*40% = 1.479,8
-Trang 16-
Tng gi tr spdd cui k = 9.178,87
+ Tng s lng sp chun = 1.000*1,2+1.500*1+1.800*1,4 = 5.220sp
+ Tng gi thnh thc t ca sp chun = 6.982,8+125.107,2-9.178,87 =

122.911,130
Gi thnh n v sp chun = 122.911,130/5.220 = 23,546 ng/sp
Tng gi thnh sp M = 1.000*1,2*23,546=28.225,2
Gi thnh n v sp M = 28.225,2
Tng gi thnh sp N = 1.500*1*23,546 = 35.319
Gi thnh n v sp N = 23,546
Tng gi thnh sp P = 1.800*1,4*23,546 = 59.335,920
Gi thnh n v sp P = 32,9644
BI 13: DN Thnh sn xut spA bao gm 3 quy cch A1, A2, A3, trong thng
03/2004 c tnh hnh nh sau:
- Chi ph sn xut pht sinh trong thng l 10.442.000
- CPSXDD 28/02 l 1.460.000, CPSXDD ngy 31/03 l 1.390.000
- Kt qu thu c 20 spA1, 24 spA2, 15 spA3. Cho bit ZKH A1 l
200.000/sp, A2 l 160.000/sp, A3 l 256.000/sp

Yu cu: Tnh Z thc t ca tng sn phm
BI LM:
+ Tng ZTT ca nhm spA = 10.442.000+1.460.000-1.390.000 = 10.512.000
+ Tng ZKH ca nhm spA = (20*200.000) + (24*160.000) + (15*256.000) =

11.680.000
+ T l = * 100% = 90%
+ Tng Z spA1 = 0,9 * 200.000 * 20 = 3.600.000 Zv = 180.000/sp
+ Tng Z spA2 = 0,9 * 160.000 * 24 = 3.456.000 Zv = 144.000/sp
+ Tng Z spA3 = 0,9 * 256.000 * 15 = 3.456.000 Zv = 230.400/sp
BI 14: DNSX A c 2PXSX ph tr l PX in v PXSC. Trong thng 09/2003 c

ti liu v hot ng ph tr nh sau:
1) Chi ph sn xut pht sinh trong thng 09/2003. VT: ng
-Trang 17-
Loi chi ph PX in PX sa cha
+ Chi ph NVL trc tip 9.100.000 5.200.000
+ Chi ph NCTT 2.500.000 2.000.000
+ Chi ph SXC 2.900.000 1.930.000
Tng cng 14.500.000 9.130.000
2) Tnh hnh v kt qu sn xut trong k:
- PX in: sx c 15.500 Kwh, trong cung cp cho PXSC 1.000Kwh, PX
SX chnh 10.500Kwh, BPBH 1.500Kwh, b phn QLDN 2.000kwh v t dng

500Kwh
- PX sa cha: thc hin c 600h cng sa cha, trong sa cha TSC
ca PX in l 70h cng, sa cha TSC ca PXSX chnh l 450h, sa cha TSC

cho bn ngoi 50h v SC TSC cho chnh PXSXSC: 30h. Cn mt s cng vic
SCDD cui thng c c tnh theo gi tr vt liu chnh l 1.200.000.
Cho bit: Chi ph SXDD u thng 09/2003 ca PXSC: 745.000
Yu cu: Xc nh gi tr lao v cung cp ln nhau theo 3 phng php trn. Tnh
ton v phn b Z thc t ca PXSC v PX in cho cc i tng s dng c lin
quan
Ghi ch: Trng hp xc nh gi thnh lao v cung cp ln nhau theo Z k hoch
th Z k hoch 1Kwh in l 1.000 v ZKH 1h cng SC l 16.000
BI LM:
a. Theo chi ph sn xut nh mc
- Chi ph sn xut in cung cp cho sa cha=1.000*1.000=1.000.000
- Chi ph sn xut sa cha cung cp cho in = 70*16.000 = 1.120.000
- Tng chi ph sn xut trong thng ca PX in: 14.500.000
ZTT (in) = = 1.044,3/Kwh
ZTT (SC) = = 17.110/gi cng
N TK627 10.965.150 N TK627 7.699.500
N TK641 1.566.450 N TK632 855.500
N TK642 2.088.600 C TK154SC

8.555.000
C TK154 14.620.000
S ti khon:
-Trang 18-
TK 154(SC)
TK 154()
SD: 745 7.699,5(627)
SD: 0 10.965,15(627)
621) 5.200 855,5(632)
621) 9.100 1.566,45(641)
622) 2.000
622) 2.500
627) 1.930 1.120(154SC)
627) 2.900
2.088,6(642) 154)1.000
154SC)1.120 1.000 (154SC)
10.130 9.675
15.620 15.620
SD: 1.200
SD: 0
b. Theo chi ph sn xut ban u: (vt: 1.000)
- Chi ph sn xut n v in cung cp cho SC: * 1.000 = 966,67
- Chi ph sn xut in cung cp cho SC: 966,67 * 1.000 = 966.670
- Chi ph sn xut n v SC cung cp cho in: *1.000 =
17.324,5614
- Chi ph sn xut sa cha cung cp cho in: 17.324,5614 * 70 =
1.212.719,298
ZTT in = = 1.053,2892 /kwh
ZTT SC = = 16.857,9 /gi
cng
N TK 627 11.059.536,6 N TK 627 7.586.055
N TK 641 1.579.933,8 N TK 632 842.895
N TK 642 2.016.578,4 C TK154SC 8.428.950
C TK154 14.746.048,8
-Trang 19-
S ti khon
TK 154() TK 154(SC)
SD: 0 11.059,5366(627) SD: 745 7.586,055(627)
621) 9.100 11.579,9388(641) 621) 5.200 842,895(632)
622) 2.500 622) 2.000 1.212,719298(154

627) 2.900 627) 1.930 )
2.106,5784(642)
154SC)1.212,719298 966,67(154SC) 154)966,67
15.712.718 15.712.718 10.096,67 9.641,669298
SD: 0 SD: 1.200
c. Theo phng php i s:(vt: 1.000)

Gi x l cpsx thc t n v sn phm ca in
y l cpsx thc t n v sn phm ca SC
Vi a = 14.500; b=1.000; c=15.000; m=9.130; k=70; t=570
Ta lp c hpt:
Chi ph sn xut in cung cp cho sa cha: 1000*1,050=1.050
Chi ph sn xut sa cha cung cp cho in: 17,86*70=1.250
ZTT (in) = * 1.000 = 1.050/Kwh
ZTT (SC) = *1.000 = 16.949,6/gi cng
N TK627 11.025 N TK627 7.627,32
N TK641 1.575 N TK632 847,480
N TK642 2.100 C TK154SC 8.474,8

-Trang 20-
C TK154 14.700
TK 154() TK 154(SC)
SD: 0 11.025(627) SD: 745 7.627,32(627)
621) 9.100 1.575(641) 621) 5.200 847,480(632
622) 2.500 622) 2.000
627) 2.900 627) 1.930

2.100(642)
154SC)1.250 1.050 (154SC) 154SC)1.050 1.000 (154SC)
15.750 15.750 10.180 9.725
SD: 0 SD: 1.200
BI 15: DN A trong thng c 1ti liu v chi ph sn xut sn phm H nh sau:

Pht sinh Sn Sn phm d dang
phm
Giai on
NVLTT NCTT CPSXC hon Slng T l %
thnh
1 200.000 23.500 47.000 90 10 40
2 - 25.800 43.000 80 10 60
3 - 29.000 43.500 65 15 50
Cng 200.000 78.300 133.500 235 35
nh gi SPDDCK theo ULHTT.
Yu cu:
1) Tnh Z SPHT theo phng n c tnh Z bn thnh phm
2) Tnh Z SPHT theo phng n khng c tnh Z bn thnh phm.
BI LM:
a. Theo phng n c tnh Z BTP
Giai on 1: nh gi spdd cui k G1 TK 154(I)
SD: 0
DC (VLTT)= * 10 = 20.000 621)200.000
622) 23.500 247.500(154II)

DC (NCTT)= * 10*40% = 1.000 627) 47.000
270.500 247.500
SD: 23.000
-Trang 21-
DC (SXC)= * 10*40% = 2.000
Tng DC = 20.000 + 1.000 + 2.000 = 23.000
Tng ZBTP1 = 0+270.500-23.000 = 247.500
Gi thnh n v BTP1 = 247.500/90 = 2.750/sp
Phiu tnh gi thnh sn phm
Loi sp: BTP1

Thng 01
Chuyn
Khon mc D CPP/STK Dc Tng ZBTP1 Zv
G2
CPNVLTT - 200.000 20.000 180.000 2.000 180.000
CPNCTT - 23.500 1.000 22.500 250 22.500
CPSXC - 47.000 2.000 45.000 500 45.000
Cng - 270.500 23.000 247.500 2.750 247.500
Giai on 2: nh gi spdd cui k G2
DC (VLTT)= * 10 = 20.000 TK 154(II)

SD: 0
154I)247.500
DC (NCTT)= * 10+
284.000(154III
*10*60% 622) 25.800 )
627) 43.000
= 4.300
316.300 284.000
DC (SXC)= * 10+ SD: 32.300
*10*60%
= 8.000
Tng DC = 32.300
-Trang 22-
Tng ZBTP2 = 247.500+25.800+43.000-32.300=284.000
Gi thnh n v BTP2 = 284.000/80=3.550/sp
Loi sp: BTP2
Thng 01
CPP/STK Dc BTP H2
Khon mc D Chuyn G3
BTP1 G2 BTP1 G2 Tng Z Zv
CPNVLTT - 180.000 - 20.000 - 160.000 2.000 160.000
CPNCTT - 22.500 25.800 2.500 1.800 44.000 550 44.000
CPSXC - 45.000 43.000 5.000 3.000 80.000 1.000 80.000
Cng - 247.500 68.800 27.500 4.800 284.000 3.550 284.000
Giai on 3. nh gi spdd cui k
DC (VLTT)=15*2.000=30.000
DC (NCTT)= * 15+ *15*50% = 8.250 + 3.000 = 11.250
DC (SXC)= * 15+ *15*50% = 19.500
Tng DC = 60.750
Tng Z = 284.000 + 29.000 + 43.500 60.750 = 295.750
Gi thnh n v = 295.750/65 =4.550/sp
Loi sp: TP H
Thng 01
CPP/STK Dc TP
Khon mc D
BTP2 Trong k BTP2 Trong k Tng Z Zv
CPNVLTT - 160.000 - 30.000 - 130.000 2.000
CPNCTT - 44.000 29.000 8.250 3.000 61.750 950
-Trang 23-
CPSXC - 80.000 43.500 15.000 4.500 104.000 1.600
Cng - 284.000 72.500 53.250 7.500 295.750 4.550
b. Tnh Z spht theo phng n khng c tnh Z BTP

- Chi ph sx giai on 1 trong 65 spht
(VLTT)= * 65 = 130.000 (SD: 70.000)
(NCTT)= * 65 = 16.250 (SD: 7.250)
(SXC)= * 65 = 32.500 (SD: 14.500)
Tng cpsx g1 trong 65 spht = 178.750 (SD: 91.750)

(VLTT)= 0
(NCTT)= * 65 = 19.500 (SD: 6.300)
(SXC)= * 65 = 32.500 (SD: 10.500)

(VLTT)= 0
(NCTT)= * 65 = 26.000 (SD: 3.000)
(SXC)= * 65 = 39.000 (SD: 4.500)
Tng cpsx g3trong 65 spht = 65.000 (SD: 7.500)
Phiu tnh Z sn phm
-Trang 24-
Loi sp: spH
Thng 01
Khon mc Cpsx g1 Cpsx g2 Cpsx g3 Tng Z Zv

CPNVLTT 130.000 - - 130.000 2.000
CPNCTT 16.250 19.500 26.000 61.750 950
CPSXC 32.500 32.500 39.000 104.000 1.600
Cng 178.750 52.000 65.000 295.750 4.550
BI 16: DN A trong thng c 2 ti liu v chi ph sn xut sn xut spH nh sau:

- Chi ph SXDDK: da vo bi 15
- Chi ph sn xut pht sinh trong thng 02 (vt: ng)
Pht sinh Sn Sn phm d dang

phm
Giai on
NVLTT NCTT CPSXC hon Slng T l %
thnh
1 300.000 33.750 67.500 130 30 30
2 - 37.200 62.000 120 20 50
3 - 41.200 61.800 100 35 30
Cng 300.000 112.150 191.300 350 85
nh gi SPDDCK theo ULHTT
Yu cu: 1. Tnh Z SPHT theo phng n c tnh Z bn thnh phm
2. Tnh Z SPHT theo phng n khng c tnh Z bn thnh phm
BI LM:
DC (VLTT)= * 30 = 60.000
TK 154(I)
DC (NCTT)= * 30*30% = 2.250
SD: 23.000
621)300.000
DC (SXC)= * 30*30% = 4.500
622) 33.750 357.500(154II)
Tng DC = 60.000+2.250+4.500 = 66.750 627) 67.500

401.250 357.500
-Trang 25- SD: 66.750
Tng ZBTP1 = 23.000 + 401.250 66.750 = 357.500
Gi thnh n v BTP1 = 2.750/sp

Loi sp: BTP1
Chuyn
G2
CPNVLTT 20.000 300.000 60.000 260.000 2.000 260.000
CPNCTT 1.000 33.750 2.250 32.500 250 32.500
CPSXC 2.000 67.500 4.500 65.000 500 65.000
Cng 23.000 401.250 66.750 357.500 2.750 357.500
DC
TK 154(II)
SD: 32.300
154I)357.500
426.000(154III (VLTT)= * 20 =
622) 37.200 )
40.000
627) 62.000
456.700 426.000
DC (NCTT)=
SD: 63.000
DC(SXC)= *20+ *10
=10.000 + 5.000 = 15.000

Tng DC = 63.000
Tng ZBTP2 = 32.300 + 357.500 + 99.200 - 63.000=426.000
Gi thnh n v BTP2 = 426.000/120=3.550/sp

-Trang 26-
Loi sp: BTP2

CPP/STK Dc BTP H2
Khon mc D Chuyn G3
CPNVLTT 20.000 260.000 - 40.000 - 240.000 2.000 240.000
CPNCTT 4.300 32.500 37.200 5.000 3.000 66.000 550 66.000
CPSXC 8.000 65.000 62.000 10.000 5.000 120.000 1.000 120.000
Cng 32.300 357.500 99.200 55.000 8.000 426.000 3.550 426.000
DC (VLTT)= * 35=70.000
DC (NCTT)= * 35+ *35*30%
= 19.250 + 4.200 = 23.450
DC (SXC)= * 35+ *35*30%
= 35.000 + 6.300 = 41.300
Tng DC = 134.750
Tng Z = 60.750 + 426.000 + 41.200 + 61.800 134.750 = 455.000
Gi thnh n v = 455.000/100 = 4.550/sp

Loi sp: TP H
Thng 02
CPP/STK Dc TP
Khon mc D
CPNVLTT 30.000 240.000 - 70.000 - 200.000 2.000
-Trang 27-
CPNCTT 11.250 66.000 41.200 19.250 4.200 95.000 950
CPSXC 19.500 120.000 61.800 35.000 6.300 160.000 1.600
Cng 60.750 426.000 103.000 124.250 10.500 455.000 4.550

(VLTT)= * 100 = 200.000
(NCTT)= * 100 = 25.000
(SXC)= * 100 = 50.000
Tng cpsx g1 trong 100 spht = 275.000

(VLTT)= 0
(NCTT)= * 100 = 30.000
(SXC)= * 100 = 50.000
Tng cpsx g2 trong 100 spht = 80.000

(VLTT)= 0
(NCTT)= * 100 = 40.000
(SXC)= *100 = 60.000
Tng cpsx g3trong 100 spht = 100.000
-Trang 28-
Phiu tnh Z sn phm
Loi sp: spH

Thng 02

CPNVLTT 200.000 - - 200.000 2.000
CPNCTT 25.000 30.000 40.000 95.000 950
CPSXC 50.000 50.000 60.000 160.000 1.600
Cng 275.000 80.000 100.000 455.000 4.550
BI 17: Mt DN c 2 PXSX sn phm A theo kiu dy chuyn, hch ton HTK

theo PP k khai thng xuyn, chi ph pht sinh trong k c tp hp nh sau:
VT: 1.000
Chi ph
111
152 152 331
153 112 214 142 334 335
VLC VLP BHX in
Khc
Ni sdng H
-
1. Sn xut -
- - - - - - - - - -
SP 22.00
4.000 - 50 - - - 4.000 - 2.000 -
+ PX1 0
5.000 - 70 - - - 2.000 - 2.000 -
+ PX2 -
- - - - 30 - - - - -
2. Qun l PX -
100 200 40 100 0 500 500 125 500 700
+ PX1 -
200 300 20 200 40 400 700 200 600 -
+ PX2 -
0
Yu cu:
1) nh khon tnh hnh trn v ghi vo cc ti khon lin quan
2) Tnh gi thnh sn phm ca DN theo phng php phn bc c tnh Z bn
thnh phm bit rng:
- BHXH, BHYT, KPC tnh theo t l tin lng
- PX (1) lm ra 4.500 BTP chuyn PX (2) cn 1.000 SPDDCK tr gi theo
VLC
- PX (2) lm ra 4.000 thnh phm, cn li SPDDCK tr gi theo bn thnh
phm PX(1)
3) Lp bng tnh gi thnh sp(A)
BI LM:
1. nh khon cc nghip v kinh t pht sinh:
(1) N TK621 (PX1) 26.000
C TK152C 22.000
-Trang 29-
C TK152P 4.000
(2) N TK338 (PX1;2) 180
C TK111 180
(3) N TK627 (PX1;2) 6.000
C TK214(PX1) 4.000
C TK214(PX2) 2.000
(4) N TK621(PX1;2) 9.000

C TK152(P) 9.000
(5) N TK622(PX1) 2.000
N TK622(PX2) 2.000
C TK334 4.000
(6) N TK622(PX1) 440
N TK622(PX2) 440
C TK338 880
(7) N TK627(PX1) 3.135 N TK627(PX2) 3.132
C TK152(P) 100 C TK152P 200
C TK153 200 C TK153 300
C TK111 100 C TK111 200
C TK112 300 C TK112 400
C TK331 500 C TK331 400
C TK214 500 C TK214 700
C TK142 125 C TK142 200
C TK334 500 C TK334 600
C TK338 110 C TK338 132
C TK335 700
2. Tnh gi thnh sn phm
Theo phng php c tnh Z BTP
Phn xng 1:
+ Tr gi spdd = *1.000 = 4.000.000
+ Tng gi thnh bn thnh phm = 35.575.000 4.000.000 = 31.575.000

Bng tnh gi thnh BTP PX1 (vt: 1.000)
Khon mc Cp p/s Tr gi spdd Z BTP Zv BTP

CPNVLTT 26.000 4.000 22.000 4.888,89
CPNCTT 2.440 - 2.440 542,22
CPSXC 7.135 - 7.135 1.585,56
Tng cng 35.575 4.000 31.575 7.016,67
-Trang 30-
Phn xng 2
+ Tr gi spdd = (31.575.000/4.500)*500 = 3.508.333,33
+ Gi BTP = 44.147.000 3.508.333,33 = 40.638.666,67

Bng tnh gi thnh BTP PX2 (vt: 1.000)
Khon mc Cpp/s Z BTP PX1 Tng CP Tr gi spdd Z BTP Zv BTP

CPNVLTT 5.000 22.000 27.000 2.444,445 24.555,555 6,13889
CPNCTT 2.440 2.440 4.880 271,111 4.608,889 1,15222
CPSXC 5.132 7.135 12.267 792,777 11.474,223 2,8685
Cng 12.572 31.575 44.147 3.508,333 40.683,66667 10,1595
Theo phng php phn bc khng c tnh Z BTP

+ Chi ph PX1 cho 4.000 thnh phm
*4.000 = 28.066.666,67
+ Chi ph PX2 cho 4.000 thnh phm: 12.572.000 0 = 12.572.000
+ Gi TP: 12.572.000 + 28.066.666,67 = 40.638.666,67
BI 18: Ti DNSX spA quy trnh cng ngh tri qua 3 bc ch bin mi giai
on u khng c SPDD u k. DN hch ton thng xuyn HTK, chi ph sn
xut trong thng c tp hp trong bng sau:(n v tnh: 1.000)
Khon mc chi ph PX1 PX2 PX3
CP nguyn vt liu trc
540.000.000 - -
tip
79.800.000 9.700.000 12.225.000
CP nhn cng trc tip
57.000.000 4.850.000 8.150.000
CP sn xut chung
Kt qu sn xut trong thng nh sau:
- PX1: sn xut ra 100 bn thnh phm chuyn PX2, cn 20 SPDDCK mc
70%
- PX2: sn xut ra 85 bn thnh phm, chuyn PX3, cn 15 SPDD mc
80%
- PX3: sn xut ra 78 thnh phm nhp kho, cn 7 SPDD mc 50%
Yu cu:
-Trang 31-
1) Tnh Z sp theo 2 pp (kt chuyn tun t, kt chuyn song song)
2) Lp bng tnh Z sp.
BI LM: (VT: 1.000 NG)
a. Phng php kt chuyn tun t:
PHN XNG 1
DC(VLTT)= * 20 = 90.000
DC(NCTT) = *20*70% = 9.800
DC(SXC) = *20*70% = 7.000
BNG TNH GI THNH BTP PX1
Chuyn
PX2
CPNVLTT - 540.000 90.000 450.000 4.500 450.000
CPNCTT - 79.800 9.800 70.000 700 70.000
CPSXC - 57.000 7.000 50.000 500 50.000
Cng 676.800 106.800 570.000 5.700 570.000
PHN XNG 2
DC(VLTT)= 4.500 * 15 = 67.500
DC(NCTT) =700*15+ *15*80% = 10.500 + 1.200 = 11.700
DC(SXC) =500*15+ *15*80% = 7.500 + 600 = 8.100
BNG TNH GI THNH BTP PX2
CPP/STK Dc BTP H2
Khon mc D Chuyn PX3
CPNVLTT - 450.000 - 67.500 - 382.500 4.500 382.500
-Trang 32-
CPNCTT - 70.000 9.700 10.500 1.200 68.000 800 68.000
CPSXC - 50.000 4.850 7.500 600 46.750 550 46.750
Cng 570.000 14.550 85.500 1.800 497.250 5.850 497.250
PHN XNG 3
DC(VLTT)= 4.500 * 7 = 31.500
DC(NCTT) =800*7+ *7*50%=5.600 + 525 = 6.125
DC(SXC) =550*7+ *7*50% = 3.850 + 350 = 4.200
BNG TNH Z BTP PX3
CPP/STK Dc TP
Khon mc D
CPNVLTT - 382.500 - 31.500 - 351.500 4.500
CPNCTT - 68.000 12.225 5.600 525 74.100 950
CPSXC - 46.750 8.150 3.850 350 50.700 650
Cng 497.250 20.375 40.950 875 475.800 6.100
b. Tnh Z theo PP kt chuyn song song

PX1: DC kt chuyn tng t nh phng n (a)
Chi ph sn xut PX1 trong 78 spht
NVLTT = (450.000/100)x78 = 351.000
NCTT = (70.000/100) x 78 = 54.600
SXC = (50.000/100) * 78 = 39.000
Chi ph sn xut g1 trong 78 spht: 444.600
PX2:
DC(VLTT)= 0
DC(NCTT) = *15*80% = 1.200
-Trang 33-
DC(SXC) = *15*80% = 600
Chi ph sn xut g2 trong 78 spht
NVLTT = 0
(NCTT) = *78 = 7.800
(SXC) = *78 = 3.900
Chi ph sn xut g2 trong 78 spht: 11.700
PX3:
DC(VLTT)= 0
DC(NCTT) = *7*50% = 525
DC(SXC) = *7*50% = 350
Chi ph sn xut g3 trong 78 spht
NVLTT = 0
NCTT= 12.225 525 = 11.700
SXC =8.150 350 =7.800

Bng tnh Z thnh phm
CPSX
Khon mc D CPSXPX1 CPSXPX2 Tng Z Zv
PX3
CPNVLTT - 351.000 0 0 351.000 4.500
CPNCTT - 54.600 7.800 11.700 74.100 950
CPSXC 39.000 3.900 7.800 50.700 650
Cng 444.600 11.700 19.500 475.800 6.100
-Trang 34-
BI 19: Ti 1DN hch ton thng xuyn hng tn kho, c quy trnh cng ngh
ch to sn phm phc tp theo kiu dy chuyn, sxsp tri qua 3PX. Trong thng
DN sxsp R. C cc ti liu lin quan n sp nh sau:
1) Tr gi spdd u thng: (vt: 1.000)
PX II Phn xng III
Khon mc BTP Chi ph Tng BTP Chi ph Tng
PX I
CP PX I PX II cng PX II PX III cng
NVL trc tip 45.000 15.000 - 15.000 30.000 - 30.000

NC trc tip 630 300 60 360 750 75 825
Sx chung 420 200 40 240 500 50 550
Cng 46.050 15.500 100 15.600 31.250 125 31.375
2) Chi ph sx pht sinh trong thng: (vt: 1.000)
Khon mc chi ph PX I PX II PX III
+ Nguyn vt liu trc
405.000 - -
tip
8.130 1.905 1.837.5
+ Nhn cng trc tip
5.420 1.270 1.225
+ Sn xut chung
Cng 418.550 3.175 3.062,5
3) Kt qu sn xut trong thng nh sau:
- PX I: sx ra 130 BTP chuyn qua cho PX II, cn lai 20 SPDD mc hon
thnh 80%
- PX II: sx ra 125 BTP chun sang PX III, cn li 10 SPDD mc hon
thnh 60%
- PX III: sx ra 120 sp nhp kho, cn li 15 SPDD mc hon thnh 50%
Yu cu: 1. Tnh Z sn phm R theo pp phn bc c tnh ZBTP
2. Lp bng tnh Z sp
BI LM:
PX1:
DC(VLTT) = *20 = 60.000
DC(NCTT) = *20*80% = 960
DC(SXC) = *20*80% = 640
Bng tnh Z BTP PX1 (vt: 1.000)
-Trang 35-
Chuyn
G2
CPNVLTT 45.000 405.000 60.000 390.000 3.000 390.000
CPNCTT 630 8.130 960 7.800 60 7.800
CPSXC 420 5.420 640 5.200 40 5.200
Cng 46.050 418.550 61.600 403.000 3.100 403.000
PX2
DC(VLTT) = *10 = 30.000
DC(NCTT) = *10 + *10*60% = 600+90=690
DC(SXC) = *10 + *10*60% =400 + 60 = 460
Tng DC = 31.150
Tng Z BTP2 = 403.000 + 15.500 +100 + 3.175 -31.150 = 390.625

Bng tnh Z BTP PX2 (vt: 1.000)
D CPP/STK Dc BTP H2
Khon mc Chuyn G3
CPNVLTT 15.000 - 390.000 - 30.000 - 375.000 3.000 375.000
CPNCTT 300 60 7.800 1.905 600 90 9.375 75 9.375
CPSXC 200 40 5.200 1.270 400 60 6.250 50 6.250
Cng 15.500 100 403.000 3.175 31.000 150 390.625 3.125 390.625
PX3:
DC(VLTT) = *15 = 45.000
DC(NCTT) = *15 + *15*50% = 1.125 + 112,5 = 1.237,5
-Trang 36-
DC(SXC) = *15 + *15*50% = 750+75=825
Tng DC = 47.062,5
Tng Z BTP2 = 390.625 + 31.250 + 125 +3.062,5 47.062,5 = 378.000

Bng tnh Z TP PX3 (vt: 1.000)
D CPP/STK Dc TP
Khon mc
BTP2 TP BTP2 TP BTP2 TP Tng Z Zv
CPNVLTT 30.000 - 375.000 - 45.000 - 360.000 3.000
CPNCTT 750 75 9.375 1.837,5 1.125 112,5 10.800 90
CPSXC 500 50 6.250 1.225 750 75 7.200 60
Cng 31.250 125 390.625 3.062,5 46.875 187,5 378.000 3.150
BI 20: Cng ty AB c quy trnh cng ngh sx spB tri qua 2 giai on ch bin k
tip nhau. CPNVL trc tip s dng t u quy trnh sn xut tham gia trong sp
hon thnh v SPDD cng mc , cc chi ph ch bin khc pht sinh theo mc
sn xut. Trong thng 01 nm X cty c ti liu nh sau:
1. S d u k
- Chi ph SXDD u k giai on 1:
Ch tiu Tng cng CPNVLTT CPNCTT CPSXC
S lng sp
400 400 400 400
Mc hon
- 100% 40% 40%
thnh
560.000 400.000 95.200 64.800
Chi ph sn xut
- Chi ph SXDD u k giai on 2
Tng CPNVLTT CPNCTT CPSXC
Ch tiu G1 G2 G1 G2 G1 G2
cng
500 500 500 500
S lng sp 500 500 500
- 100% 100% 100%
Mc hon thnh 100% 50% 50%
1.450.00 500.00 297.50 202.50
Chi ph sn xut 100.000 238.000 112.000
0 0 0 0
2. Chi ph sn xut thc t pht sinh trong k:
Yu t chi ph Giai on 1 (ng) Giai on 2 (ng)
CP NVL chnh v ph 1.600.000 360.000
Lng cng nhn sn xut 860.000 1.520.000
KPC, BHYT, BHXH CNSX 163.400 288.800
Nhin liu 196.600 151.200
-Trang 37-
Lng qun l
100.000 200.000
KPC, BHYT, BHXH qun
19.000 38.000
l
467.000 550.000
Khu hao
81.000 62.000
Chi ph khc bng tin
Tng cng 3.847.000 3.170.000
3. Bo co tnh hnh sn xut cc giai on:
- Giai on 1:
+ S lng sp hon thnh chun sang giai on 2 l 1.800 sp
+ S lng SPDD cui giai on 1 l 200 sp vi t l 40%
- Giai on 2:
+ S lng sp hon thnh nhp kho l 2.000sp
+ S lng SPDD cui k l 300sp vi t l 50%
4. n gi phn b chi ph SXC d ton: Giai on 1 l 450/sp, giai on 2
l 448/sp
Yu cu: Tnh Z sp theo 2 phng php
- Phng php bnh qun
- Phng php FIFO
BI LM:
Tp hp CP pht sinh trong k (vt: ng)
G1 G2
N TK621 1.600.000 N TK621 360.000
C TK152 1.600.000 C TK152 360.000
N TK622 1.023.400 N TK622 1.808.800
C TK334 860.000 C TK334 1.520.000
C TK338 163.400 C TK338 288.800
N TK627 863.600 N TK627 1.001.200
C TK152 196.600 C TK152 151.200
C TK334 100.000 C TK334 200.000
C TK338 19.000 C TK338 38.000
C TK214 467.000 C TK214 550.000

C TK111 81.000 C TK111 62.000
1. Phng php bnh qun:

Giai on 1
-Trang 38-
nh gi SPDDCK
DC(NVLTT) = *200 = 200.000
DC(NCTT) = * 200*40% = 47.600
DC(SXC) = 200*40%*405 = 32.400
Tng DC = 200.000 + 47.600 + 32.400 = 280.000
Chi ph sn xut chung phn b cho G1
- 64.800 = 696.600
Tng gi thnh BTP = 560.000 + 3.320.000 280.000 = 3.600.000
Z n v = 3.600.000/1.800 = 2.000
- Chi ph sn xut chung chnh lch gia thc t v d ton a vo gi

vn
863.600 696.600 = 167.000
Lp bng tnh gi thnh sn phm
Loi sp: BTP B1

Thng 01 (vt: 1.000 ng)
CPSXP/ST CPSXC tnh vo Z n Chuyn

Khon mc D DC Tng Z
K GVHB v g2
CPNVLTT 400 1.600 200 1.800 1 1.800
CPNCTT 95,2 1.023,4 47,6 1.071 0,595 1.071
CPSXC 64,8 863,6 167 32,4 729 0,405 729
Cng 560 3.487 167 280 3.600 2 3.600
Giai on 2:
nh gi SPDDCK
-Trang 39-
DC(NVLTT) = *300 + * 300
= 300.000 + 60.000 = 360.000
DC(NCTT) = *300 + * 200*50% = 321.300
DC(SXC) = (405*300) + ( 300*50%*448) = 121.500 + 67.200 = 188.700
Tng DC = 360.000 + 321.300 + 188.700 = 870.000
((2.000 + 300*50%) * 448) 112.000 = 851.200

Tng gi thnh sp = 1.450.000 + 3.600.000 + 3.020.000 870.000 = 7.200.000
Z n v = 7.200.000/2.000 = 3.600/sp

vn
1.001.200 851.200 = 150.000
Loi sp: TP B
Thng 01 (vt: 1.000 ng)
CPSXDDK CPPSTK CPSX CPSXDDCK Thnh phm

Khon mc tnh vo
BTP1 G2 BTP1 G2 gi vn BTP1 G2 Tng Z Z v
CPNVLTT 500 100 1.800 360 300 60 2.400 1,2
CPNCTT 297,5 238 1.071 1.808,8 178,5 142,8 3.094 1,547
CPSXC 202,5 112 729 1.001,2 150 121,5 67,2 1.706 0,853
Cng 1.000 450 3.600 3.170 150 600 270 7.200 3,6
-Trang 40-
TK154 (I) TK154 (II)
SD:560.00 SD:1.450
621)1.600 154II)3.600 621)360
622)1.023,4 632)167 622)1.808,8 155)7.200
627)863,6 627)1.001,2 632)150

154I)3.600
3.487 3.767
SD: 280 6.770 7.350
SD: 870
2. Phng php FIFO

Giai on 1:
nh gi SPDDCK
DC(NVLTT) = *200*100% = 200.000
DC(NCTT) = * 200*40% = 47.600
DC(SXC) = 200*40%*405 = 32.400
Tng DC = 200.000 + 47.600 + 32.400 = 280.000
- 64.800 = 696.600
-Trang 41-
Tng gi thnh BTP = 560.000 + 3.320.000 280.000 = 3.600.000
Z n v = 3.600.000/1.800 = 2.000

vn
863.600 696.600 = 167.000
Loi sp: BTP B1
Thng 01 (vt: 1.000 ng)

Khon mc D DC Tng Z
K GVHB v g2
CPNVLTT 400 1.600 200 1.800 1 1.800
CPNCTT 95,2 1.023,4 47,6 1.071 0,595 1.071
CPSXC 64,8 863,6 167 32,4 729 0,405 729
Cng 560 3.487 167 280 3.600 2 3.600
Giai on 2:
nh gi SPDDCK
DC(NVLTT) = *300*100% + *
300*100%
= 300.000 + 60.000 = 360.000
DC(NCTT) = *300*100% +
*300*50% = 178.500 + 142.800 = 321.300
DC(SXC) = (405*300) + (448+300*50%) = 121.500 + 67.200 = 188.700
Tng DC = 360.000 + 321.300 + 188.700 = 870.000
((2.000 + 300*50%) * 448) 112.000 = 851.200

Tng gi thnh sp = 1.450.000 + 3.600.000 + 3.020.000 870.000 = 7.200.000
-Trang 42-
Z n v = 7.200.000/2.000 = 3.600/sp

vn
= 1.001.200 - 851.200 = 150.000
Khon mc tnh vo
CPNVLTT 500 100 1.800 360 300 60 2.400 1,2
CPNCTT 297,5 238 1.071 1.808,8 178,5 142,8 3.094 1,547
CPSXC 202,5 112 729 1.001,2 150 121,5 67,2 1.706 0,853
Cng 1.000 450 3.600 3.170 150 600 270 7.200 3,6
TK154 (I) TK154 (II)
SD:560.00 SD:1.450
621)1.600 154II)3.600 621)360
622)1.023,4 632)167 622)1.808,8 155)7.200
627)863,6 627)1.001,2 632)150

154I)3.600
3.487 3.767
SD: 280 6.770 7.350
SD: 870
-Trang 43-
BI 21: DN K c quy trnh sn xut phc tp, sxsp A qua 2 giai on ch bin lin
tc, mi PX thc hin 1 giai on. VLC v VLP dng trc tip cho sp c c ngay
t u quy trnh sx G1, G2 nhn c BTP do G1 chuyn sang tip tc
ch bin. V vy, CP pht sinh trong k G2 gm c CPNCTT v CPSXC. Trong
thng 2/2003 c ti liu nh sau:
1) S d u thng 2:
- Giai on 1:
Ch tiu Tng cng CPNVLTT CPNCTT CPSXC
S lng sp
300 300 300 300
Mc hon
- 100% 40% 40%
thnh
12.816.000 11.100.000 816.000 900.000
Chi ph sn xut
- Giai on 2:
CPNVLTT G1 CP NCTT CP SXC

Ch tiu
chuyn sang G1 G2 G1 G2
S lng sp
700 700 700 700 700
Mc hon
100% 100% 30% 100% 30%
thnh
25.900.000 4.760.000 1.470.000 5.250.000 1.680.000
Chi ph sx
2) Chi ph SX pht sinh trong thng:
Khon mc chi ph Giai on 1 Giai on 2
CPNVLTT 307.100.000 -
CPNCTT 55.624.000 55.870.000
CPSXC 65.150.000 71.485.000
Cng 427.874.000 130.355.000
3) Bo co ca PXSX:
- PX1: Trong k sx c 8.000sp chuyn ht sang PX2 tip tc ch bin, 600
SPDD mc hon thnh 50%

- PX2: SX nhp kho 8.500 sp, 200 SPDD mc hon thnh 60%
Yu cu: Tnh Z bn thnh phm v thnh phm theo 2 PP xc nh SL hon thnh

tng ng l PP bnh qun v FIFO, bit CPSXC phn b G1 l 61,35tr, G2
l 67,28tr
BI LM:
1. Phng php bnh qun:
Giai on 1:
nh gi SPDDCK
DC(NVLTT) = *600 = 22.200.000
-Trang 44-
DC(NCTT) = *600*50% = 2.040.000
Gi X l n gi CPSXC d ton phn b cho G1
Ta c: (8.000+600*50%)X - 9000.000 = 61.350.000
X = 7.500/sp
DC(SXC) = 600*50%*7.500 = 2.250.000
Tng DC = 22.200.000 + 2.040.000 + 2.250.000 = 26.490.000
Tng gi thnh BTP = 12.816.000 + 424.074.000 26.490.000 = 410.400.000
Z n v = 410.400.000/8.000 = 51.300

vn
= 65.150.000 61.350.000 = 3.800.000
Loi sp: BTP B1

Thng 02 (vt: 1.000 ng)
CPSXC tnh Chuyn

Khon mc D CPSXP/STK DC Tng Z Z n v
vo GVHB g2
CPNVLTT 11.100 307.100 22.200 296.000 37 296.000
CPNCTT 816 55.624 2.040 54.400 6,8 54.400
CPSXC 900 65.150 3.800 2.250 60.000 7,5 60.000
Cng 12.816 427.874 3.800 26.490 410.400 51,3 410.400
Giai on 2:
nh gi SPDDCK
DC(NVLTT) = *200 = 7.400.000
DC(NCTT) = *200 + * 200*60%
-Trang 45-
=1.360.000 + 840.000 = 2.200.000
Gi Y l n gi CPSXC d ton phn b cho G2
Ta c: (8.500 + 200*60%)Y 1.680.000 = 67.280.000
Y = 8.000/sp
DC(SXC) = (200*7.500) + ( 200*60%*8.000) = 1.500.000 + 960.000 = 2.460.000
Tng DC = 7.400.000 + 2.200.000 + 2.460.000 = 12.060.000
Tng Zsp =39.060.000 + 410.400.000 + 126.150.000 12.060.000 = 563.550.000
Z n v = 563.550.000/8.500 = 66.300/sp

vn
= 71.485.000 67.280.000 = 4.205.000
Loi sp: TP B
Thng 02 (vt: 1.000 ng)

Khon mc tnh vo
CPNVLTT 25.900 - 296.000 - 7.400 - 314.500 37
CPNCTT 4.760 1.470 54.400 58.870 1.360 840 117.300 13,8
CPSXC 5.250 1.680 60.000 71.485 4.205 1.500 960 131.750 15,5
Cng 35.190 3.150 410.000 130.355 4.205 10.260 1.800 563.550 66,3
-Trang 46-
(vt: 1.000)
TK154 (I) TK154 (II)
SD:560.00 SD:39.060
621)307.100 154II)410.400 622)58.870 155)563.550
622)55.624 632)3.800 627)71.485 632)1.205
627)65.150 154I)410.400
427.874 414.200 540.755 567.755
SD: 280 SD: 12.060
2. Phng php FIFO

Giai on 1:
nh gi SPDDCK
DC(NVLTT) = *600*100% =22. 200.000
DC(NCTT) = * 600*50% =2.040.000
Gi X l n gi CPSXC d ton phn b cho G1
Ta c: (8.000 + 600*50%)X 900.000 = 61.350.000
X = 7.500/sp
DC(SXC) = 600*50%*7.500 = 2.250.000
Tng DC = 22.200.000 + 2.040.000 + 2.250.000 = 26.490.000
Tng gi thnh BTP = 12.816.000 + 424.074.000 26.490.000 = 410.400.000
Z n v = 410.400.000/8.000 = 51.300

vn
-Trang 47-
= 65.150.000 61.350.000 = 3.800.000
Loi sp: BTP B1
Thng 02 (vt: 1.000 ng)

Khon mc D DC Tng Z
K GVHB v g2
CPNVLTT 11.100 307.100 22.200 296.000 37 296.000
CPNCTT 816 55.624 2.040 54.400 6,8 54.400
CPSXC 900 65.150 3.800 2.250 60.000 7,5 60.000
Cng 12.816 427.874 3.800 26.490 410.400 51,3 410.400
Giai on 2:
nh gi SPDDCK
DC(NVLTT) = *200*100% = 7.400.000
DC(NCTT) = *200*100% +
*200*60% = 1.360.000 + 840.000 = 2.200.000
Gi Y l n gi CPSXC d ton phn b cho G2
Ta c: (8.500 + 200*60%)Y 1.680.000 = 67.280.000
Y = 8.000/sp
DC(SXC) = (200*7.500) + ( 200*60%*8.000) = 1.500.000 + 960.000 = 2.460.000
Tng DC = 7.400.000 + 2.200.000 + 2.460.000 = 12.060.000
Tng Zsp =39.060.000 + 410.400.000 + 126.150.000 12.060.000 = 563.550.000
Z n v = 563.550.000/8.500 = 66.300/sp

vn
= 71.485.000 67.280.000 = 4.205.000

-Trang 48-
Loi sp: Thnh phm H
Thng 02

Khon mc tnh vo
CPNVLTT 25.900 - 296.000 - 7.400 - 314.500 37
CPNCTT 4.760 1.470 54.400 58.870 1.360 840 117.300 13,8
CPSXC 5.250 1.680 60.000 71.485 4.205 1.500 960 131.750 15,5
Cng 35.190 3.150 410.000 130.355 4.205 10.260 1.800 563.550 66,3
S ti khon
vt: 1.000
TK154 (I) TK154 (II)
SD:560.00 SD:39.060
621)307.100 154II)410.400 622)58.870 155)563.550
622)55.624 632)3.800 627)71.485 632)1.205
627)65.150 154I)410.400
427.874 414.200 540.755 567.755
SD: 280 SD: 12.060
BI 22: (Slide)
Thng S gi hot ng (gi) Tng chi ph nng lng ()
1 750 3.375.000
2 1.125 3.563.000
3 1.500 3.750.000
4 1.650 3.825.000
5 1.425 3.713.000
6 1.050 3.525.000
Cng 7.500 21.750.000
Yu cu: Xc nh bin ph, nh ph theo phng php cc i, cc tiu v theo
phng php bnh phng b nht.
BI LM:
a. Theo phng php cc i, cc tiu:
-Trang 49-
Ta c, cng thc d ton chi ph sn xut Y=aX + b, vi a l bin ph sn xut
chung trn 1n v sn phm, b l nh ph sn xut chung
- Bin ph hot ng
b = Ymax aXmax = 3.825.000 500*1.650 = 3.000.000
Phng trnh chi ph nng lng ca cng ty: Y=500X + 3.000.000
b. Theo phng php bnh phng b nht (vt: 1.000)

S gi hot ng
Thng Tng CP nng lng (Y) XY X2
(X)
1 750 3.375.000 2.531.250.000 562.500
2 1.125 3.563.000 4.008.375.000 1.265.625
3 1.500 3.750.000 5.625.000.000 2.250.000
4 1.650 3.825.000 6.311.250.000 2.722.500
5 1.425 3.713.000 5.291.025.000 2.022.625
6 1.050 3.525.000 3.701.250.000 1.102.500
Cng 7.500 21.750.000 27.468.150.000 9.933.750
Ta c h phng trnh:
Vy phng trnh chi ph nng lng c dng: Y=65X + 3.544.000

BI 23: (SLIDE). DNSX sn phm K sn xut ra sn phm M c tnh hnh nh
sau:
- Chi ph sxdd u thng: 4.000.000 (VLC: 2.800.000, VLP: 1.200.000)
- Chi ph sn xut pht sinh trong thng bao gm: VLC l 41.200.000, VLP
l 7.600.000, NCTT l 28.000.000, CPSXC l 34.000.000
- Kt qu thu c 360 spht, cn 80 spdd vi mc hon thnh l 20%
Yu cu: nh gi SPDD cui k theo VLC
BI LM:
DC(VLC) =
-Trang 50-
BI 24: (SLIDE)
DN A sn xut sn phm K sn xut ra spM c tnh hnh nh sau:
- Chi ph sxdd u thng: 1.000.000 (VLC: 700.0000, VLP: 300.000)
- Chi ph sn xut pht sinh trong thng bao gm: VLC l 10.000.000, VLP
l 1.500.000, NCTT l 7.000.000, CPSXC l 8.000.000
- Kt qu thu c 90 spht, cn 20 spdd vi mc hon thnh l 20%
Yu cu: Tnh gi thnh sn phm hon thnh theo phng php trc tip. Bit
rng spddck c nh gi theo VLC
BI LM:
DC(VLC) = *15 = 1.605.000
Tng Zsp= 1.000.000 + 10.000.000 + 1.500.000 + 7.000.000 + 8.000.000 1.605.000 =

25.895.000
Gi thnh n v sn phm = 25.895.000/85 = 304.647,05/sp
BI 25: (SLIDE). DN MK sn xut sn phm N ng thi thu c sp ph Y, c

tnh hnh nh sau:
- CPSXDD u thng: 15.000.000 (CPNVLTT)
- CPSXPS trong thng gm: NVLTT: 152.000.000, NCTT l 22.400.000,
CPSXC 26.600.000
Kt qu thu c 90 SPHT, cn 25SPDD vi mc hon thnh 50%. ng
thi thu c 15 spY vi gi bn cha thu l 16.900.000, li nhun nh mc l
5%, trong gi vn c tnh CPNVLTT 60%, CPNCTT 18%, CPSXC 22%. Bit
vt liu tha ti xng l 1.350.000, VLC, VLP b ngay t u quy trnh sn
xut. Cc chi ph khc s dng theo mc sn xut. nh gi SPDDCK theo
CPVLTT
Yu cu: Tnh gi thnh sn phm N
BI LM: (VT: triu ng)
Gi X l gi tr sn phm ph
Ta c: X = 5% = 16,9 X=16,095
Trong :
60% CPNVLTT = 60%*16,095 = 9,657
18%CPNCTT = 18% * 16,095 = 2,8971
22%CPSXC=22%*16,095 = 3,5409
nh gi SPDDCK theo CPNVLTT
-Trang 51-
DC = *25 = 34,14956522
Tng ZSPHT=15 + 199,65 34,14956522 16,095 = 164,4054348
Z n v = (164,4054348/90)*1.000 = 304,64705ng/sp
BI 26: (SLIDE). DN Kim Anh c 1PXSX chnh ra 03 loi sp X, Y, Z trong thng

03/2006 c tnh hnh nh sau:
- Chi ph sn xut pht sinh trong thng 325.522.000
- Kt qu thu c 8.400 spX, 3.200 spY, 4.250 spZ
- Chi ph SCDDCK (28/02) l 2.325.500, CPSXDDCK ngy 31/03 l
3.263.000. H s tnh gi thnh spX = 1,1, spY=1,3, spZ=2,2
Yu cu: Tnh gi thnh n v tng loi sn phm
BI LM:
+ Tng slng sp chun = 8.400*1,1+3.200*1,3+4.250*2,2 = 22.750sp
+ Tng gi thnh thc t sp chun = 2.325.500+325.522.000-3.263.000 =

324.584.500
+ Zv sp chun = 324.584.500/22.750=14.267,451/sp
+ Tng X sp X = 8.400*1,1*14.267,451 = 131.831.243
Zv spX = 15.694,3/sp
+ Tng Z sp Y = 3.200*1,3*14.267,541 = 59.352.971
Zv sp Y = 18.547,686/sp
+ Tng Z sp Z = 4.250*2,2*14.267,451 = 133.400.667
Zv sp Z = 31.338,392/sp
BI 27: (SLIDE). DN Minh Anh sn xut sp K gm 03 quy cch K1, K2, K3 trong
thng 03/2006 c tnh hnh nh sau:
- Chi ph sx trong thng: 16.534.000
- Chi ph sn xut d dang ngy 28/02 l 2.538.000, CPSXDD ngy 31/03 l
2.435.000
- Kt qu thu c 32 spK1, 42 spK2, 25 spK3. Cho bit gi thnh k hoch
K1=263.000/sp, K2=3.256.000/sp, K3=412.000/sp
Yu cu: Tnh gi thnh thc t ca tng sn phm
BI LM:
+ Tng ZTT ca nhm spK = 2.538.000 + 16.534.000 2.435.000 = 16.637.000
-Trang 52-
+ Tng ZKH ca nhm spK = 32*263.000 + 42*3.256.000 + 25*412.000 =
32.931.200
+ T l = (16.637.000/32.931.200)*100% = 51,36%
+ Tng Z sp K1= 0.5136 * 32*263.000 = 4.322.458
+ Tng Z sp K2 = 0.5136 * 42 * 3.256.000=70.235.827
+ Tng Z sp K3 = 0.5136 * 25*412.000 = 5.290.080
BI 28: (SLIDE). DN K trong thng 01/2006 c ti liu v CPSX-spN nh sau

(n v tnh: ng)
Pht sinh SP hon Sn phm d dang
G
NVLTT NCTT SXC thnh S lng %
1 300.000 42.500 58.000 95 15 45
2 - 45.300 52.000 85 13 65
3 - 41.500 53.500 75 10 50
nh gi SPDDCK theo phng php LHTT
Yu cu:
1. Tnh ZSPHT theo phng n c tnh gi BTP
2. Tnh ZSPHT theo phng n khng c tnh gi BTP
BI LM:
A. Theo phng n c tnh Z BTP
Giai on 1: nh gi spdd cui k

G1 TK 154(I)
SD: 0
+ DC (VLTT)= * 15 = 621)300.000
40.909 622) 42.500 352.923,92(154II)
627) 58.000
+ DC (NCTT)= * 15*45%
400.500 352.923,92
= 2.819,41
SD: 47.576,08
+ DC (SXC)= * 15*45%
=3.847,67
+ DC = 40.909 + 2.819,41 + 3.847,67 = 47.756,08
+ Tng ZBTP1 = 0 + 400.500 47.576,08 = 352.923,92
-Trang 53-
+ Gi thnh n v BTP1 = 352.923,92/95=3.715/sp
Loi sp: BTP1;Thng 01(vt: ng)

Khon mc D CPP/STK Dc Tng ZBTP1 Zv Chuyn G2
CPNVLTT - 300.000 40.909 259.091 2.727,2 259.091
CPNCTT - 42.500 2.819,41 39.680,59 417,7 39.680,59
CPSXC - 58.000 3.847,67 54.152,33 570,02 54.152,33
Cng - 400.500 47.576,08 352.923,92 3.715 352.923,92
Giai on 2: nh gi spdd cui k G2 TK 154(II)

SD: 0
DC (VLTT)= * 13 = 34.369,2
154I)352.923,92
394.609,32(154III
DC (NCTT)= * 13+ 622) 45.300 )
*13*65% 627) 52.000

450.223,92 394.609,32
= 9.359,9 SD: 55.614,6
DC (SXC)= *13+ *13*65%
= 11.885,5
Tng DC = 55.614,6
Tng ZBTP2 = 352.923,92+45.300+52.000-55.614,6=394.609,32
Gi thnh n v BTP2 = 394.309,32/85=4.649,5/sp

-Trang 54-
Loi sp: BTP2 Thng 01
Khon CPP/STK Dc BTP H2

D Chuyn G3
mc BTP1 G2 BTP1 G2 Tng Z Zv
34.369, 2.643,
CPNVLTT - 259.091 - - 224.721,8 224.721,8
2 8
45.30 4.096,
CPNCTT - 39.680,59 5.263,7 75.620,69 889,6 75.620,69
0 2
52.00 4.702,
CPSXC - 54.152,33 7.183,4 94.689,83 1.116,1 94.689,83
0 1
352.923,9 97.30 46.816, 8.616, 394.609,3 4.649, 394.609,3

Cng -
2 0 3 3 2 5 2
DC (VLTT)= *10 = 26.437,86
DC (NCTT)= * 10+ *10*50% =12.046,33
DC (SXC)= * 10+ *10*50% = 14.504,90
Tng DC = 52.539,09
Tng Z = 0 + 394.609,32 + 41.500 + 53.500 52.539,09 = 437.070,23
Gi thnh n v = 437.070,23/75=5.827,6/sp
Loi sp: TP H ;Thng 01
CPP/STK Dc TP
Khon mc D
CPNVLTT - 224.721,8 - 26.437,86 - 198.283,94 2.643,8
-Trang 55-
CPNCTT - 75.620,69 41.500 8.869,55 3.149,78 105.074,36 1.400,1
CPSXC - 94.869,83 53.500 11.161,2 3.343,7 133.864,93 1.784,86
Cng - 394.609,32 95.000 46.495,61 6.493,48 437.070,23 5.827,6
B. Tnh Z spht theo phng n khng c tnh Z BTP

(VLTT)= * 75 = 199.115 (SD: 100.885)
(NCTT)= * 75 = 30.429,59 (SD: 12.070,41)
(SXC)= * 75 = 41.527,45 (SD: 16.472,55)

(VLTT)= 0
(NCTT)= * 75 = 36.356 (SD: 8.944)
(SXC)= * 75 = 41.935 (SD: 10.065)

(VLTT)= 0
(NCTT)= *75 = 38.906(SD:2.594)
(SXC)= *75 = 50.156 (SD:3.344)
Tng cpsx g3trong 75 spht = 89.063 (SD:5.938)

-Trang 56-
Phiu tnh Z sn phm
Loi sp: spH

Thng 01

CPNVLTT 199.115 - - 199.115 2.654,86
CPNCTT 30.429,59 36.356 38.906 105.691,59 1.409,22
CPSXC 41.527,45 41.935 50.156 133.618,5 1.763,52
Cng 271.072 78.291 89.063 438.426 5.827,60
BI 29: (SLIDE). DN A trong thng 01/2006 c ti liu v CPSX-spN nh sau (n v tnh:

ng)
G
1 240.000 28.200 56.400 108 12 45
2 - 30.960 51.600 96 12 50
3 - 34.800 52.200 78 18 40
Yu cu:
BI LM:
SD: 0
DC (VLTT)= * 12 = 24.000 621)240.000
622) 28.200 296.571(154II)

DC (NCTT)= * 12*45% = 627) 5.640
1.343 324.600 296.571

SD: 28.029
DC (SXC)= * 15*45% =2.686
DC =28.209
Tng ZBTP1 = 0 + 324.600 28.029 = 296.571

-Trang 57-
Gi thnh n v BTP1 = 296.571/108 = 2.746,02
Loi sp: BTP1

Thng 01(vt: ng)
Khon mc D CPP/STK Dc Tng ZBTP1 Zv Chuyn g2
CPNVLTT - 240.000 24.000 216.000 2.000 216.000
CPNCTT - 28.200 1.343 26.857 248,67 26.857
CPSXC - 56.400 2.686 53.714 497,35 53.714
Cng - 324.600 28.029 296.571 2.746,02 296.571
DC (VLTT)=
* 12 =
24.000
TK 154(II)
DC (NCTT)= * 12+
SD: 0
*12*50% 1541)296.571
622) 30.960 341.322(154II)

= 4.805
627) 51.600
DC (SXC)= *12+ 379.131 341.322

SD: 37.809
*12*50%
= 9.004
-Trang 58-
Tng DC = 37.809
Tng ZBTP2 = 296.571+30.960+51.600-37.809 = 341.322
Gi thnh n v BTP2 = 341.322/96 = 3.555,43
Khon CPP/STK Dc BTP H2

D Chuyn G3
mc BTP1 G2 BTP1 G2 Tng Z Zv
CPNVLTT - 216.000 - 24.000 - 192.000 2.000 192.000
CPNCTT - 26.857 30.960 2.984 1.821 53.012 522,208 53.012
CPSXC - 53.714 51.600 5.968 3.036 96.310 1.003,229 96.310
Cng - 296.571 82.560 32.952 4.857 341.322 3.555,43 341.322
DC (VLTT)= *18 = 36.000
DC (NCTT)= * 18+ *18*40% =12.880
DC (SXC)= * 18+ *18*40% = 22.469
Tng DC = 36.000+12.880+22.469=71.349
Tng Z = 341.322+34.800+52.200-71.349=356.973
Gi thnh n v = 356.973/78=4.576/sp
Loi sp: TP H
Thng 01
K/mc D CPP/STK Dc TP
BTP2 Trong BTP2 Trong k Tng Z Zv

k
-Trang 59-
CPNVLTT - 192.000 - 36.000 - 156.000 2.000
CPNCTT - 53.012 34.800 9.939,75 2.940,25 74.932 960,67
CPSXC - 96.310 52.200 18.058,125 4.410,875 126.041 1.615,33
Cng - 341.322 87.000 63.997,875 7.351,125 356.973 4.756
b. Theo phng n c tnh gi BTP

Chi ph sx giai on 1 trong 78 spht
(VLTT)= * 78 = 156.000 (SD:84.000 )
(NCTT)= *78 = 19.369,83 (SD: 8.803,175)
(SXC)= * 78 = 38.793,65 (SD: 17.606,35)
Tng cpsx g1 trong 78 spht = 214.190,5 (SD:110.409,5)
(VLTT)= 0
(NCTT)= * 78 = 23.675,29(SD:7.284,706)
(SXC)= * 78 = 39.764,71(SD: 12.235,29)
(VLTT)= 0
(NCTT)= *75 =37.992,96 (SD:3.507,042)
-Trang 60-
(SXC)= *78 = 48.807,02(SD:4.692,982)
Tng cpsx g3trong 78 spht =86.779,98 (SD:8.200,025)
Phiu tnh Z sn phm
Loi sp: spH

Thng 01

CPNVLTT 156.000 - - 156.000 2.000
CPNCTT 19.369,83 23.675,29 37.992,96 81.038,08 1.038,95
CPSXC 38.793,65 39.764,71 48.807,02 127.365,4 1.632,889
Cng 214.190,5 63.440 86.779,98 364.403,5 4.756
BI 30: (SLIDE). DN A trong thng 01/2006 c ti liu v CPSX-spH nh sau

(n v tnh: ng)

G
1 377.000 44.298 88.595 170 24 45
2 - 48.633 81.055 151 24 60
3 - 54.665 81.998 123 27 40
Yu cu:
BI LM:
SD: 0
DC (VLTT)= * 24 = 46.639 621)377.000
622) 44.298 455.316(154II)

DC (NCTT)= * 24*45% = 627) 88.595
2.646 509.893 455.316

SD: 54.577
-Trang 61-
DC (SXC)= * 24*45% =5.292
DC =54.577
Tng ZBTP1 = 0+509.893-54.577=455.316
Gi thnh n v BTP1 = 455.316/170=2.678,33
Loi sp: BTP1

Thng 01(vt: ng)
CPNVLTT - 377.000 46.639 330.361 1.943,3 330.361
CPNCTT - 44.298 2.646 41.652 245,01 41.652
CPSXC - 88.595 5.292 83.303 490,02 83.303
Cng - 509.893 54.577 455.316 2.678,33 455.316
DC (VLTT)= * 24 = 45.307
TK 154(II)
DC (NCTT)= *24+ *24*60% SD: 0
1541)455.316
= 5.712,27+4.234,07 = 9.946,34
622) 48.633 511.269,47(154II)
DC (SXC)= *24+ *24*60% 627) 81.055

585.004 511.269,47
= 11.424,41+7.056,78 = 18.481,19
SD:
Tng DC = 73.734,53 73.734,53
Tng ZBTP2 = 455.316+48.633+81.055-73.734,53 = 511.269,47
Gi thnh n v BTP2 = 511.269,47/151 = 3.385,89
-Trang 62-
Khon D CPP/STK Dc BTP H2

Chuyn G3
mc
CPNVLT 330.36 1.887,7

- - 45.307 - 285.054 285.054
T 1 7
CPNCTT - 41.652 48.633 5.712,27 4.234,07 80.338,66 532,04 80.338,66
11.424,4 145.876,8 145.876,8

CPSXC - 83.303 81.055 7.056,78 966,08
1 1 1
455.31 129.68 62.443,6 11.290,8 511.269,4 3.385,8 511.269,4

Cng -
6 8 8 5 7 9 7
DC (VLTT)= *27 = 51.309,75
DC (NCTT)= * 27+ *27*40% =18.873,38
DC (SXC)= *27+ *27*40% = 32.876,5
Tng DC = 103.059,6
Tng Z = 511.269,47+54.665+81.998-103.059,6=544.872,87
Gi thnh n v = 4.429,86
Loi sp: TP H
Thng 01
CPP/STK Dc TP
K/mc D
CPNVLTT - 285.054 - 51.309,72 - 233.744,28 1.900,36
CPNCTT - 80.338,66 54.665 14.460,96 4.412,41 116.130,28 944,15
CPSXC - 145.876,81 81.998 26.257,83 6.618,67 194.998,31 1.585,35
-Trang 63-
Cng - 511.269,47 136.663 92.028,51 11.031,09 544.872,87 4.429,86
b. Theo phng n c tnh gi BTP

(VLTT)= * 123= 234.196,97(SD: 142.803,03 )
(NCTT)= *123 = 29.484,06 (SD:14.813,94)
(SXC)= * 123 = 58.967,45 (SD: 29.627,55)
Tng cpsx g1 trong 123 spht = 322.648,48(SD:187.244,52)
(VLTT)= 0
(NCTT)= *123 = 36.386(SD:12.247)
(SXC)= *123 = 60.643,34(SD: 20.411,66)
Tng cpsx g2 trong 123 spht = 97.029,34 (SD: 32.658,66)
(VLTT)= 0
(NCTT)= *123 =50.252,58 (SD:4.412,42)
(SXC)= *123 = 75.379,33(SD:6.681,67)
-Trang 64-
Phiu tnh Z sn phm
Loi sp: spH;Thng 01

CPNVLTT 234.196,97 - - 234.196,97 1.904,04
CPNCTT 29.484,06 36.386 50.252,58 116.122,64 944,08
CPSXC 58.967,45 60.643,34 75.379,33 194.990,12 1.585,28
Cng 322.648,48 97.029,34 125.631,91 545.309,73 4.429,86
BI 31: (SLIDE). Ti mt px thc hin 02 H A & B

- Chi ph SXDDK: H A: 500.000, H B: 250.000
- Chi ph sn xut pht sinh c xc nh:
CPNVLTT A: 3.750.000, B: 2.700.000
CPNCTT A: 1.200.000, B: 900.000
CPSXC (A + B): 1.935.000
H H hon thnh v bn giao cho khch hng, gi cha thu l
5.000.000, thu sut thu gi tr gia tng 10%, kh/hng thanh ton ton b bng
TGNH. H B vn cn ang trong qu trnh sn xut. Chi ph sn xut phn b
cho tng H theo t l vi CPNVLTT
Yu cu: Tnh ZH A
BI LM:
Chi ph sn xut chung phn b H A = * 3.750.000 =
1.125.000
Chi ph sn xut chung phn b H B = * 2.700.000 =
810.000
Tng gi thnh H A = 750.000 + 3.750.000 + 1.200.000 +1.125.000 =

6.825.000
BI 32: (SLIDE). DNXL A trong thng 11/2006 tp hp chi ph s dng my thi
cng thc t l 55.000.000. Tnh hnh s dng MTC trong thng nh sau:
- My trn b tng thc hin 45ca, phc v cho hng mc cng trnh A: 25ca,
B: 20ca
- My i hot ng 30ca phc v cho HMCT A: 20ca, B: 10ca
-Trang 65-
Cho bit n gi k hoch 1ca my trn btng l 220.000, 1ca my i l
180.000
Yu cu: Phn b cpsd MTC cho HMCT A v HMCT B trong thng 11/2006
BI LM:
H s quy i cho tng loi my
+ H btng = 220.000/180.000=11/9
+ H my i = 180.000/180.000 = 1
S ca my tiu chun
+ My trn = 45*(11/9) = 55
+ My i = 30 * 1 = 30
+ n gi mt ca my tiu chun = 55.000.000/85 = 647.058,8235
Chi ph s dng my thi cng thng 11/2006
HMCT A = 647.058,8235*(25*(11/9)+20) = 32.712.418,3
HMCT B = 647.058,8235*(20*(11/9)+10) = 22.287.581,7
BI 33: (SLIDE). Cng ty xy lp A thi cng HMCT X c Z dton: 600.000.000

gm 03 giai on: G1: 300triu, G2: 200tr, G3: 100tr.
- Chi ph d dang ngy 31/01 khi thi cng G1: 270,2tr
- Trong thng 02 tip tc thi cng G1 v bt u thi cng G2, G3. Tng cp
thc t p/s trong thng 10 l 245tr
- Cui thng 10, G1 hon thnh bn giao cho ngi thu, G2 hon thnh
60%.G3 hon thnh 50%
Yu cu: Xc nh CPXLDDCK v tnh gi thnh thc t khi lng xy lp
hon thnh bn giao trong k
BI LM:
Chi ph sxddck = *170.000.000 =
186.348.936
Z thc t G1 hon thnh = 270.200.000 + 245.000.000 186.348.936 = 328.851.064
BI 34: (SLIDE). Ti cng ty xy lp K thi cng cng trnh nh gm 03 hng

mc theo 03 thit k khc nhau. H s so snh chi ph theo d ton ca tng hng
mc cng trnh c xc nh nh sau:
- HMCT 301: 1,3
- HMCT 302: 1,5
-Trang 66-
- HMCT 303: 1,4
Tng ZTT tnh c cng trnh ny l: 1.986.000.000
Yu cu: Xc nh gi thnh thc t ca tng hng mc cng trnh
BI LM:
Gi thnh thc t ca hng mc cng trnh theo h s
= 472.857.142,9
HMCT 301 = 1,3* 472.857.142,9 = 614.714.285,7
HMCT 302 = 1,5* 472.857.142,9 = 709.285.714,4
HMCT 303 = 1,4* 472.857.142,9 = 662.000.000,1
BI 35: (SLIDE). DN A trong thng 01/2006 c ti liu v CPSX-spH nh sau (n v tnh:

ng)
G
1 320.000 32.500 52.500 80 12 40
2 - 28.500 46.300 75 13 60
3 - 30.500 47.500 70 14 50
Yu cu:
BI LM:
a. Theo phng n c tnh Z
BTP TK 154(I)
Giai on 1: nh gi spdd cui k SD: 0
G1
621)320.000
DC (VLTT)= * 12 = 622) 32.500 358.449,55(154II)
41.799,13 627) 52.500

405.000 358.449,55
DC (NCTT)= * 12*0,4 SD: 46.550,45
=1.839,62
DC (SXC)= * 12*40% =2.971,7
-Trang 67-
DC =46.550,45
Tng ZBTP1 = 0+405.000-46.550,45=358.449,55
Gi thnh n v BTP1 = 358.449,55/80=4.480,62
Loi sp: BTP1; Thng 01(vt: ng)

CPNVLTT - 320.000 41.379,13 278.620,87 3.482,76 278.620,87
CPNCTT - 32.500 1.839,62 30.660,38 383,25 30.660,38
CPSXC - 52.500 2.971,7 49.528,3 619,103 49.528,3
Cng - 405.000 46.550,45 358.449,55 4.480,65 358.449,55
DC (VLTT)= * 13 =41.159,90
DC (NCTT)= * 13+ *13*60% = 7.214,15
DC (SXC)= *13+ *13*60% = 11.948,27
Tng DC = 60.332,32
Tng ZBTP2 = 358.449,55+28.500+46.300-60.322,32 = 372.927,23
Gi thnh n v BTP2 = 372.927,32/75=4.972,36
Khon D CPP/STK Dc BTP H2

Chuyn G3
mc
CPNVLT 278.620,8 41.159,9 237.460,9 3.166,1

- - - 237.460,97
T 7 0 7 5
CPNCTT - 30.660,38 28.50 4.529,37 2.648,7 51.946,23 692,62 51.946,23
-Trang 68-
0 8
46.30 4.361,5
CPSXC - 49.528,3 7.316,68 84.150,03 1.122 84.150,03
0 9
358.449,5 74.80 53.005,9 7.046,3 372.927,2 4.972,3 372.927,2

Cng -
5 0 5 7 3 6 3
DC (VLTT)= *14 = 39.576,83
DC (NCTT)= * 14+ *14*50% =11.430,425
DC (SXC)= * 14+ *14*50% = 18.343,185
Tng DC = 69.350,44
Tng Z = 381.576,79
Gi thnh n v = 5.451,097
Loi sp: TP H
Thng 01
CPP/STK Dc TP
K/mc D
CPNVLTT - 237.460,97 - 39.576,83 - 197.884,14 2.826,92
CPNCTT - 51.946,23 30.500 8.657,705 2.772,72 71.015,805 1.014,51
CPSXC - 84.150,03 47.500 14.025,005 4.318,18 113.306,845 1.618,67
Cng - 372.927,23 78.000 62.259,54 7.090,9 381.576,79 5.451,097
b. Theo phng n khng c tnh gi BTP

Chi ph sx giai on 1 trong 70spht
(VLTT)= * 70 = 205.504,59 (SD:114.495,41 )
-Trang 69-
(NCTT)= *70 = 22.347,74 (SD: 10.152,26)
(SXC)= * 70 = 36.100,196 (SD:16.399,804)
Tng cpsx g1 trong 70 spht = 263.952,526 (SD:141.047,474)
(VLTT)= 0
(NCTT)= * 70 = 21.732,026(SD:6.767,974)
(SXC)= * 70 = 35.305,01(SD: 10.994,99)
Tng cpsx g2 trong 70 spht = 57.037,036 (SD: 17.762,964)
(VLTT)= 0
(NCTT)= *70 =27.727,27 (SD:2.772,73)
(SXC)= *70 = 43.181,81(SD:4.318,19)
Phiu tnh Z sn phm
Loi sp: spH

Thng 01

CPNVLTT 205.504,59 - - 205.504,59 2.935,78
-Trang 70-
CPNCTT 22.347,74 21.732,026 27.727,27 71.807,036 1.025,81
CPSXC 36.100,196 35.305,01 43.181,81 114.587,016 1.636,96
Cng 263.952,526 57.037,036 70.909,08 391.898,642 5.598,55
BI 36: (SLIDE).
Spddk: 200sp, mc hon thnh 50%
Trong k a vo sn xut 3.000sp, hon thnh 2.400sp, 600spdd hon thnh
60%
S lng SPDDK hon thnh trong k
Yu cu: Xc nh s lng sn phm hon thnh tng ng theo phng php
i vi chi ph pht sinh t u quy trnh sn xut, t l hon thnh 100%.
BI LM:
+ S lng sn phm hon thnh tng ng (cpcb)
= (2.400 + 200)+600*60% = 2.960sp
+ S lng sn phm hon thnh tng ng (nvl)=2.600+600 = 3.200sp
BI 37: (SLIDE).
Spddk: 300sp, mc hon thnh 70%
Trong k a vo sn xut 2.800sp, hon thnh 2.050sp, 750spdd hon thnh
50%
S lng SPDDK hon thnh trong k
Yu cu: Xc nh s lng sn phm hon thnh tng ng theo phng php
i vi chi ph pht sinh theo mc sn xut, theo t l hon thnh ca SPDDCK
BI LM:
Ch tiu NVLTT NCTT SXC
1. Sphtt ca spddk 0
S lng 200 100 100
T l thc hin k ny 0% 200 200
1. Slsp a vo sx v hth trong k ny 2.300 2.300 2.300
2. Sphtt ca spddck 500 300 300

S lng 500 500 500
T l thc hin 100% 60% 60%
3. Sphtt 2.800 2.700 2.700
-Trang 71-
BI 38: Cng ty AB c quy trnh cng ngh sn xut phc tp to ra nhm sn phm A v nhm
sn phm B. Theo ti liu v nhm sn phm A nh sau:
h tiu Nhm sn phm A
1. Chi ph sn xut d dang u k
- Chi ph nguyn vt liu trc tip 936.000
- Nhn cng trc tip 940.000
- Sn xut chung 650.000
2. Chi ph sn xut pht sinh trong k
- Chi ph nguyn vt liu trc tip 3.304.000
- Nhn cng trc tip 3.836.800
- Sn xut chung 2.620.000
3. Chi ph sn xut d dang cui k
- Chi ph nguyn vt liu trc tip 940.000
- Nhn cng trc tip 945.000
- Sn xut chung 660.000
4. Sn phm hon thnh 1.000 A1 1.000 A2
5. Sn phm d dang cui k
- S lng 430 A1 420 A2
- T l 70% 80%
6. Gi thnh nh mc
- Chi ph nguyn vt liu trc tip 1.000 1.200
- Nhn cng trc tip 952 1.785
- Sn xut chung 1.000 800
Yu cu: Tnh v lp phiu tnh gi thnh theo phng php t l
BI LM:
Khon mc Chi ph NVLTT Chi ph NCTT Chi ph SXC Tng cng
Chi ph SXDDK 936.000 940.000 650.000 2.526.000
Chi ph SXPSTK 3.304.000 3.836.800 2.620.000 9.760.800
CPSXDDCK 940.000 945.000 660.000 2.545.000
GGT
Tng GTTT 3.300.000 3.831.800 2.610.000 9.741.800
Tng GTKH 2.200.000 2.737.000 1.800.000 6.737.000
T l TGT 1,5 1,4 1,45
Sp A1
GTv 1.500 1.332 1.450 4.283
Tng Z 1.500.00 1.332.800 1.450.000 4.282.800
Sp A2
-Trang 72-
Z n v 1.800 2.499 1.160 5.459
Tng Z 1.800.000 2.499.000 1.160.000 5.459.000
BI 39: Cng ty ABC np thu gi tr gia tng theo phng php khu tr c mt
b phn phc v chuyn sn xut cng c cung ng cho cc b phn chc nng.
Theo ti liu thng 12/2009 nh sau:
I. Trch s d u thng 12/2009 ca b phn phc v:
TK 154: 2.000.000 (Chi ph vt liu trc tip sn xut cng c)
TK 142: 1.000.000 (Chi ph sa cha ln TSC b phn phc v)
II. Cc nghip v kinh t pht sinh trong thng 12/2009
1. Xut nguyn vt liu dng trc tip BPSX vi gi thc t xut
20.000.000
2. Xut nguyn vt liu ph t kho:
- Dng sn xut cng c: 1.500.000
- Dng cho my mc thit b sn xut: 800.000
- Dng cho cng vic hnh chnh xng 200.000
3. Tin lng phi tr trong k
- Cng nhn sn xut cng c: 4.000.000
- Nhn vin phc v, qun l sn xut: 1.000.000
4. Trch BHXH, BHYT, BHTN, KPC tnh vo chi ph 22%
5. Khu hao my mc thit b sn xut 3.000.000, khu hao TSC khc
b phn phc v sn xut 1.000.000
6. Chi np bo him ti sn b phn phc v trong k 500.000
7. Tin in, nc phi thanh ton trong k vi tng gi thanh ton l
770.000, trong thu gi tr gia tng 10%
8. Chi ph sa cha thng xuyn MMTB vi tng gi thanh ton
880.000, trong thu gi tr gia tng 10%
III. Bo co ca b phn phc v:
1. S lng cng c nhp kho 30 cng c
2. S lng cng c chuyn PXSX 20 cng c
3. S lng cng c chuyn trc tip b phn qun l doanh nghip 5 cng
c
4. S lng cng c bn ra ngoi 10 cng c
5. S lng cng c ch bin d dang 5 cng c
Yu cu: Tnh ton, thuyt minh, phn nh trn ti khon chi tit v lp phiu tnh
gi thnh sn phm. Cho bit, mc sn xut trong k cao hn mc sn xut bnh
thng
BI LM: (vt: 1.000)
N TK621 21.500 N TK627 9.220
-Trang 73-
C TK152 20.000 C TK152 800
C TK152 1.500 C TK152 200

C TK3341.000
C TK338 220
N TK622 4.880 C TK214 4.000

C TK334 4.000 C TK111 500
C TK338 880 C TK331 1.500

C TK142 1.000
Kt chun
N TK154 35.600
C TK621 21.500
C TK622 4.880
C TK627 9.220
Chi ph sn xut d dang cui k = *5=5.371,43
Tng gi thnh CCDC = 2.000 + 35.600 5.371,43 = 32.228,57
Z n v = 32.228,57/30 = 1.074,29
BI 40: Cng ty ABC np thu gi tr gia tng theo phng php khu tr, t chc
sn xut gm 02 b phn phc v l b phn sa cha v b phn vn ti, mt phn
xng sn xut sn phm chnh A, mt phn xng sn xut sn phm chnh B.
Theo ti liu ca cng ty thng 12/2009 nh sau:
I. S d u thng 12/2009:
TK 154 (Sa cha): 00
TK 154 (Vn ti): 00
II. Bng k chi ph trong k t cc chng t gc: (vt: 1.000)
TK 111 TK 152 TK 153 (2ln) TK 214 TK 331 Tk 334
1.BP sa cha - - - - - -
+ Sn xut - 4.000 - - - 2.000
+ Phc v, qun l 340 - 1.600 5.000 200 1.000
2.BP vn ti - - - - - -
+ Sn xut - 3.000 - - - 2.500
+ Phc v, qun l 230 1.600 1.200 6.000 300 1.000
III. Ti liu khc:
-Trang 74-
1. Trch BHXH, BHYT, BHTN, KPC tnh vo chi ph 22%
2. Gi thnh k hoch ca
- B phn sa cha 8.000/h
- B phn vn ti 750/tn-km
IV. Bo co ca cc b phn:
1. B phn sa cha:
- Sa cha MMTB ca BPSC 50h
- Sa cha MMTB ca b phn vn ti 500h
- Sa cha MMTB PXSX sn phm A 700h
- Sa cha MMTB PXSX sn phm A 550h
2. B phn vn ti:
- Vn chuyn vt t cho b phn sa cha 500 tn
- Vn chuyn vt t dng b phn vn ti 200 tn
- Vn chuyn thnh phm nhp kho cho phn xng sn xut spA l
10.000 tn
- Vn chuyn thnh phm nhp kho cho phn xng sn xut spB l
19.500 tn
Yu cu:
1. Phn nh tnh hnh chi ph sn xut gi thnh sn phm hot ng phc v
trn ti khon chi tit trong trng hp tnh, phn b chi ph sn xut sn phm ca
cc b phn phc v cung ng ln nhau theo chi ph k hoch
2. Phn nh tnh hnh chi ph sn xut, gi thnh sn phm hot ng phc v
cc b phn cung ng ln nhau theo chi ph ban u
cc b phn cung ng ln nhau theo phng php i s
cc b phn cung ng ln nhau theo phng php trc tip
cc b phn Cung ng ln nhau theo phng php bc thang
Cho bit: mc sn xut trong k cao hn mc bnh thng
BI LM:
1. Phn b chi ph sn xut sn phm ca cc b phn phc v cung ng
ln nhau theo chi ph k hoch
-Trang 75-
TK621 (SC)
152)4.000.000
TK622 (SC)
334)2.000.000 4.000.000 4.000.000

338)440.000 2.440.000(154SC) Sd:0
2.440.000 2.440.000 TK627 (SC)

Sd:0 334)1.000.000
338)220.000
TK154 (SC) 214)5.000.000 154SC)7.560.000
Sd: 00 111)340.000
621SC)4.000.000 2. 142)800.000
622SC)2.440.000 154VT)4.000.000
627SC)7.560.000 627A)5.810.000 7.560.000 7.560.000
154VT)375.000 627B)4.565.000
14.375.000 14.375.000 TK621 (VT)

SD:00
152)3.000.000 3.000.000(154VT)
TK622 (VT)
334)2.500.000 3.000.000 3.000.000

338)550.000 3.050.000(154VT)
3.000.000 3.000.000 TK627 (VT)
142)600.000
334) 1.000.000
TK154 (VT) 338)220.000
621VT)3.000.000 154SC)375.000 214)6.000.000 154VT)9.950.000
622VT)3.050.000 627A)6.652.542 111)230.000
627VT)9.950.000 627B)12.972.458 142)600.000
154SC)4.000.000 152)1.600.000
20.000.000 20.000.000 -Trang 76-

9.950.000 9.950.000
Sd: 00
Phn b chi ph sn xut sn phm ca cc b phn cung ng ln nhau
theo chi ph ban u
Tng hp CPSX v tnh gi thnh b phn sa cha
- Tnh v phn b CP cho b phn sa cha phn b ln nhau theo chi
ph ban u
- n gi ban u 1h cng sa cha
= 8.000/h
- n gi ban u 1tn/km
= 533/tn-km
- Chi ph nhn t b phn vn ti: 500tn x 533/tn = 266.500
- Chi ph chuyn cho b phn vn ti: 500h x 8.000/h = 4.000.00
- Tng gi thnh thc t cn phn b
0+14.000.000+266.500-4.000.000 = 10.266.500
- Z thc t cn phn b 1h cng

10.266.500 / (1.800-50-500) = 8.213/h
- Phn b cho cc b phn chc nng
+ SCMMTB spA: 700h x 8.213 = 5.749.100
+ SCMMTB spB: 550h x 8.213 = 4.517.400
- Tng hp chi ph v tnh gi thnh b phn vn ti
- Tng ZTT cn phn b
0+16.000.000+4.000.000-266.500 = 19.733.500
- Gi thnh thc t cn phn b cho 1tn-Km

19.733.500/(30.200 -200 -500) = 669/tn-km
- Phn b cho b phn chc nng
+ Vn chuyn spA: 10.000 x 669 = 6.690.000
+ Vn chuyn spB = 19.500 x 669 = 13.043.500
3. Phn b chi ph sn xut sn phm ca cc b phn cung ng ln
nhau theo phng php i s
Tnh gi thnh thc t sn phm ca cc b phn
+ Gi X l gi thnh thc t 1h; Y l gi thnh 1tn-Km
Ta c h ptrnh
Phn b chi ph b phn sa cha
-Trang 77-
+ Nhn chuyn n: 50 x 670 = 335.00
+ Chuyn i: 500 x 8.191 = 4.095.500
+ SCMMTB spA: 700h x 8.191 = 5.733.700
+ SCMMTB spB: 550h x 8.191 = 4.505.800
Phn b chi ph b phn vn ti:
+ Nhn chuyn n: 500 x 8.191 = 4.095.000
+ Chuyn i: 50 x 670 = 335.000
+ SCMMTB spA = 670 x 10.000 = 6.700.00
+ SCMMTB spB = 670 x 19.500 = 13.065.000
4. Phn b chi ph sn xut sn phm ca cc b phn cung ng ln nhau

theo phng php trc tip
- Phn b chi ph BPSC phng php trc tip
- n gi phn b
(0+14.000.000)/(700+550) = 11.200/h
- Phn b
+ SCMMTB spA: 700h x 11.200/h = 7.840.000
+ SCMMTB spB: 550h x 11.200/h = 6.160.000
Phn b chi ph b phn vn ti pp trc tip
- n gi phn b
(0+16.000.000)/(10.000+19.500) = 542/tn-km
Phn b
- Vn chuyn spA: 10.000 x 669 = 6.690.000
- Vn chuyn spB: 19.500 x 542 = 10.580.000
5. Phn b chi ph sn xut sn phm ca cc b phn cung ng ln nhau
theo phng php bc thang
- Tng hp v phn b cpsx b phn vn ti
Tng hp cpsx
+ CPNVLTT: 3.000.000
+CPNCTT: 2.975.000
+ CPSXC hp l: 10.025.000
Phn b chi ph b phn vn ti
n gi phn b
(0+16.000.000)/(30.200-200) = 533/tn-km
Phn b
B phn sa cha: 500 x 533 = 266.500
Vn chuyn spA: 10.000 x 533 = 5.330.00
-Trang 78-
Vn chuyn spB: 19.500 x 533 = 10.403.500
- Tng hp v phn b chi ph b phn sa cha
Tng hp cpsx
+ CPNVLTT: 4.000.000
+ CPNCTT: 2.380.000
+ CPSXC hp l: 7.620.000
Phn b chi ph b phn sa cha

n gi phn b:
(0+14.000.000+266.500)/(1.800-50-500) = 1.413/h
Phn b
SCMMTB spA: 700h x 1.413 = 7.989.100
SCMMTB spB: 550h x 1.413 = 6.277.400
BI 41: Cng ty AC k ton hng tn kho theo phng php k khai thng
xuyn, np thu gi tr gia tng theo phng php khu tr v ti liu tnh hnh sn
xut sn phm A trong thng 12/2009 nh sau:
I. S d ngy 01/12/2009:
- Ti khon 154 (Nguyn vt liu chnh): 2.400.000
- Ti khon 142 ( Cng c phn b 02 ln xut thng 11/2009): 400.000
II. Tng hp chi ph pht sinh trong thng 12/2009:
1. Tng hp phiu xut kho vt t cho xng sn xut:
- Nguyn vt liu chnh dng sn xut sn phm: 50.000.000
- Nguyn vt liu ph dng sn xut sn phm: 2.000.000
- Nhin liu dng cho my mc thit b: 624.000
- Ph tng thay th dng sa cha my mc thit b: 200.000
2. Tng hp tin lng phi tr ca xng sn xut
- Lng cng nhn sn xut sn phm 5.000.000, trong phn lng
thu ngoi thanh ton tin mt 1.000.000
- Lng th bo tr: 1.000.000
- Lng ca b phn phc v sn xut: 600.000
3. Tng hp cc khon trch KPC, BHXH, BHYT, BHTN tnh vo chi ph ca
- Cng nhn sn xut sn phm: 760.000
- Th bo tr my sn xut: 190.000
- Nhn vin phc v sn xut: 114.000
4. Tng hp cc khon chi ph cha thanh ton:
- in nc dng xng sn xut vi tng gi thanh ton 330.000,
trong VAT 10%
-Trang 79-
- Sa cha thng xuyn TSC vi tng gi thanh ton 165.000, trong
thu gi tr gia tng 10%
5. Tng hp cc chi ph thanh ton bng tin mt:
- Mua nguyn vt liu chnh a vo sn xut sn phm vi gi mua cha
thu 20.000.000, VAT 2.000.000, chi ph VCBD 104.000
- Mua cc vt dng dng ti xng vi gi mua cha thu 100.000
6. Khu hao ti sn c nh ti xng sn xut 1.000.000
III. Bo co ngy 31/12/2009:
1. Hon thnh nhp kho 100 spA, ang ch bin d dang cui k 6 spA
2. Ph liu thu hi t NVL chnh nhp kho theo gi vn c tnh l 300.000
3. Ph liu thu hi t cng c nhp kho vi gi vn c tnh 24.000
Yu cu: Tnh ton, phn nh trn ti khon chi tit v lp phiu tnh gi thnh.
Cho bit trong k cng sut hot ng cao hn mc bnh thng
BI LM:
nh khon cc nghip v kinh t pht sinh trong k (vt: 1.000)
(1) N TK621 52.000

C TK152 52.000
N TK627 824
C TK152 824
(2) N TK622 5.760

C TK334 5.000
C TK338 760
(3) N TK627 1.904
C TK334 1.600
C TK338 304
(4) N TK627 450
N TK133 45
C TK331 495
(5) N TK621 20.104
N TK133 2.000
C TK111 22.104
N TK627 100
C TK111 100
N TK627 1.000
C TK214 1.000
N Tk152 300
-Trang 80-
C TK154 300
Kt chuyn:
N TK154 82.518
C TK621 72.104
C TK622 5.760
C TK627 4.654
Chi ph sn xut d dang cui k = * 6 = 4.104
Tng gi thnh = 2.400 + 82.158 4.104 300 = 80.514
Zv = 865,14
BI 42: Cng ty AC np thu gi tr gia tng theo phng php khu tr. t chc
sn xut gm mt phn xng sn xut sn phm chc nng l sn phm A. Trong
thng 12/2009 c cc ti liu nh sau:
I. S d ngy 01/12/2009 ca mt s ti khon nh sau:
TK 154: 10.000.000 (Chi ph nguyn vt liu trc tip)
TK 242: 5.000.000 (Chi ph SCL TSC xng sn xut)
II. Tng hp tnh hnh chi ph sn xut thng 12/2009 nh sau:
1. Nguyn vt liu xut t kho:
- Nguyn vt liu chnh dng sn xut sn phm: 90.000.000
- Nguyn vt liu ph dng sn xut sn phm: 10.000.000
2. Nguyn vt liu mua ngoi thanh ton bng tin vi ha n cha
thu l 8.000.000 (8.000/lt x 1000 lt), chi ph vn chuyn 200.000, thu gi tr
gia tng 820.000. Trong , dng sn xut sn phm 120lt, dng my mc thit b
700lt, dng qun l sn xut 180lt
3. Cng c s dng 02 thng xut t kho dng sn xut 1.400.000
4. Tin lng phi tr trong k ca:
- Cng nhn sn xut trong danh sch: 5.000.000
- Cng nhn sn xut thu ngoi thanh ton bng tin: 600.000
- Cng nhn bo tr my mc, thit b: 1.000.000
- Nhn vin qun l sn xut: 1.000.000
5. Tng hp cc khon trch BHXH, BHYT, BHTN, KPC tnh vo chi ph
ca:
- Cng nhn sn xut trong danh sch: 950.000
-Trang 81-
- Cng nhn bo tr my mc, thit b: 190.000
- Nhn vin qun l sn xut: 190.000
6. Khu hao TSC trong thng 12/2009 l 6.400.000
7. Chi ph khc cha thanh ton tin
- Tin in nc vi tng gi thanh ton 2.750.000, trong VAT 10%
- Tin thu ngoi sa cha thng xuyn TSC cho xng sn xut vi
tng gi thanh ton 1.100.000, trong VAT 10%
III. Bo co tng hp ti xng sn xut:
1. Hon thnh nhp kho 480 sn phm, 12 sn phm d dang cui k, sn
phm hng khng sa cha c 8sn phm
2. Vt liu chnh tha ti xng cui thng 11/2009 l 2.000.000 v ngy
31/12/2009 l 2.084.000
3. Tin in thu hi t mt t hp bn ngoi bng tin mt l 1.551.000,
trong VAT 10%
4. S sp hng quyt nh t sn xut bi thng 60%, tnh vo chi ph hot
ng bt thng 40% theo gi tr vt t trc tip sn xut
Yu cu:
Tnh ton, thuyt minh v phn nh trn ti khon chi tit v lp phiu tnh
gi thnh sn phm. Cho bit, cng ty k ton hng tn kho theo phng php k
khai thng xuyn, CP NVLTT pht sinh ton b t u quy trnh sn xut, chi ph
SCL TSC phn b tip trong 02 thng. Trong k khng pht sinh chnh lch nh
ph do gim cng sut sn xut
BI LM: (vt: 1.000)
(1) N TK621A 100.000
C TK152C 90.000
C TK152P 10.000
(2) N TK152P 8.200
N TK133 820
C TK111 9.020
N TK621A 984
C TK111 984
N TK627A 7.216
C TK111 7.216
(3) N TK627 700
C TK142 700
(4) N TK622A 6.550
C TK334 5.000
C Tk338 950
C TK111 600
(5) N TK627A 2.380
C TK334 2.000
C TK338 380
(6) N TK627A 6.400
-Trang 82-
C Tk214 6.400
(7) N Tk627A 2.500
N TK133 250
C TK331 2.750
N TK627A 1.000
N TK133 100
C TK331 1.100
u k:
N Tk627 2.500
C Tk242 2.500
N Tk621 2.000
C TK152 2.000
Cui k, vt liu tha ti xng
N TK152 2.084
C TK621 2.084
Kt chuyn
N TK154 128.736
C TK621 100.900
C TK622 6.550
C TK627 21.286
Chi ph sn phm hng = [(10.000 + 100.900)/(480 + 12 + 8)] x 8 = 1.774,4
Chi ph sxddck= [(10.000 + 100.900)/(480+12+8)] x 12 = 2.661,6
Tng Z thc t=10.000 + 128.736 -2.661,6 1.774,4 = 134.300
Gi thnh n v = 279.792/sp
BI 43: Dn sx K c tnh hnh nh sau:

CPSXDD u thng: 2.000.000
-Trang 83-
Chi ph sn xut pht sinh trong thng: VLC 10tr, VLP 3tr, NCTT 5tr,
SXC 8tr
Kt qu thu c 85 spht, 15 spdd cui k
Yu cu: nh gi spddck theo VLC
BI LM:
DC (VLC) = x S lng spdd cui k
= x 15 = 1.800.000
BI 44. DN B sn xut spA c tnh hnh nh sau:

- Chi ph sn xut d dang u thng: 3tr (VLC: 2,1tr, VLP 0,9tr)
- Chi ph sn xut pht sinh trong thng: VLC 30,9 tr, VLP 5,7tr, NCTT
21tr, SXC 25,5 tr
- Kt qu thu c 270 spht, cn 60spdd vi mc hon thnh 30%
Yu cu: nh gi spddck theo CPNVLTT trong 02 trng hp:
VLC v VLP b ngay t u qu trnh sn xut
VLC b ngay t u, VLP b dn theo quy trnh sn xut
BI LM:
+ TH1: Vt liu chnh v vt liu ph b ngay t u quy trnh sn xut
DC (VLTT) = x 60 = 7.200.000
+ TH2 : VLC b ngay t u, VLP b dn theo quy trnh sn xut
DC (VLC) = x 60 = 6.000.000
DC (VLP) = x 60x30% =1.350.000
DC (VLTT) = 6.000.000 + 1.350.000 = 7.350.000
BI 45: Theo s liu thu thp t sxsp A v B

1. Chi ph sn xut d dang u k:
+ Nguyn vt liu chnh (A): 3.998.000, (B): 5.000.000
+ Nguyn vt liu ph s dng trc tip (B): 2.000.000
-Trang 84-
+ NCTT (B): 6.000.000, SXC (B): 5.500.000.
2. Chi ph sn xut pht sinh trong k:
+ Nguyn vt liu chnh (A): 106.000.000, (B): 21.500.000
+ Nguyn vt liu ph s dng trc tip (A): 2.000.000, (B): 5.400.000
+ NCTT (A): 9.520.000, (B): 18.000.000
+ Sn xut chung (A): 8.200.000, (B): 17.000.000
3. Sn phm hon thnh trong k:
+ 190 spA, t l hon thnh l 30%
+ 4.800 spB, t l hon thnh l 40%
Cho bit chi ph nguyn vt liu chnh pht sinh t u ton b, cc chi ph
khc pht sinh theo mc sn xut.
Yu cu:
a) Xc nh v gii thch phng php nh gi sn phm d dang cui k tng
loi sp
b) nh gi sn phm A d dang cui k
c) nh gi sn phm B d dang cui k
BI LM:
+ Chi ph sn xut d dang cui k = CPNVLTTDDCK + Cp ch bin
+ CPNVLTTDDCK = CPNVLTT (VLC b ngay t u, VLP b dn theo quy trnh

sx)
+ Chi ph ch bin ddck = x SLSPHT tng
ng
+ S lng SPHTT = S lng SPDD cui k x T l hon thnh
Sn phm A:
a. DC (VLC) = x 20 = 10.476.000
b. DC (VLP) = x 20x30% =61.224,5
c. DC (NCTT) = x 20x30% =291.428,87
d. DC (SXC) = x 20x30% =251.020,41
Chi ph sn xut d dang cui k (spA)= DC (VLC) + DC (VLP) + DC (NCTT) +

DC (SXC) = 11.079.673,48
-Trang 85-
Sn phm B
e. DC (VLC) = x 500 = 2.500.000
f. DC (VLP) = x 500*40% = 296.000
g. DC (NCTT) = x 500*40% = 960.000
h. DC (SXC) = x 500*40% = 900.000
DC (VLTT)= 2.500.000 + 296.000 = 2.796.000
Chi ph sn xut d dang cui k (spB) = 4.656.000
BI 46: Cng ty c phn PN t chc 2PX gm 2 b phn phc v l PX in v

PX sa cha, tnh thu GTGT theo phng php khu tr, hch ton hng tn kho
theo phng php k khai thng xuyn. Theo ti liu v chi ph sn xut ca 2 PX
trong thng 1 nh sau:
1. Chi ph sn xut d dang trong k: PXSC 2.200.000
2. Tp hp CPSX trong k nh sau:
PX in PX sa cha
Chi ph sn xut Sx sn phm Phc v ql Sx sn phm Phc v ql
Gi thc t NVL xut

13.000.000 2.100.000 15.200.000 4.150.000
dng
Gi thc t CCDC xut
- - - -
dng
- 2.200.000 - -
+ Loi phn b 1k
- 3.300.000 - 2.500.000
+ Loi phn b 2k
Tin lng phi tr 1.600.000 2.200.000 1.000.000 3.200.000
Khu hao TSC - 12.000.000 - 2.700.000
Dch v mua ngoi - 1.500.000 - 1.190.000
Chi ph khc bng tin - 2.118.000 - 2.172.000
3. Kt qu sn xut ca ca tng phn xng:
- Phn xng in: Thc hin c 30.000Kwh in, trong dng phn
xng in 1.000Kwh, thp sng PXSC 4.000Kwh cung cp cho PXSX chnh
5.000Kwh, cung cp cho BPBH 8.000Kwh, cung cp cho b phn QLDN
3.000Kwh
- Phn xng SC: Thc hin 8.500h cng sa cha, trong sa cha cho
MMTB PXSC 1.000h, SC MMTB PX in 2.500h, SC MMTB PXSX l
3.000h, SC MMTB BPBH l 500h, SC sn phm bo hnh trong k l 300h, SC
thng xuyn MMTB BPQLDN l 1.200h, cn mt s cng vic sa cha d
dang c tnh l 2.850.000
-Trang 86-
4. Cho bit nh mc chi ph in: 1.100/kwh, sa cha 6.500/gi cng
Yu cu: Tnh Z thc t, dch v cung cp cho cc b phn chc nng theo 2
trng hp:
- Trng hp PX ph khng cung cp sp ln nhau
- Trng hp PX ph cung cp sp ln nhau
BI LM:
a. Trng hp PX ph khng cung cp sn phm ln nhau
PX in PX sa cha
N TK621 13.000 N TK621 15.200
C TK152 13.000 C TK152 15.200
N TK622 1.952 N TK622 1.220
C TK334 1.600 C TK334 1.000
C TK338 352 C TK338 220
N TK627 24.252 N TK627 15.366
C TK 152 2.100 C TK 152 4.150
C TK153 2.200 C TK142 1.250
C TK142 1.650 C TK334 3.200
C TK334 2.200 C TK338 704
C TK338 484 C TK214 2.700
C TK214 12.000 C TK331 1.190
C TK331 1.500 C TK111 2.172
C TK111 2.118
Kt chuyn Kt chuyn
N TK154 39.204 N TK154 31.876
C TK621 13.000 C TK621 15.200
C TK622 1.952 C TK622 1.220
C TK627 484 C TK627 15.366
-Trang 87-
Chi ph sn xut n v ca in = * 1.000 =
2.450,25/Kwh
N TK627 12.251.250
N TK641 19.602.00
N TK642 7.350.750
C TK154() 39.204.000
Chi ph sn xut n v ca SC = * 1.000 = 6.227,2/gi
cng
N TK627 18.681.600
N TK641 4.981.760
N TK642 7.472.640
C TK154 (SC) 31.136.000
S ti khon (VT: 1.000)
TK 154()
SD: 0 18.681,6(627)
621) 13.000 4.981,76(641)
622)1.952 7.472,64 (642)
627) 24.252
39.204 39.204
SD: 0
-Trang 88-
TK 154(SC)
SD: 2.200 18.681,6(627)
621) 15.200 4.981,76(641)
622) 1.220
627) 15.366 7.472,64 (642)
31.786 31.786
SD:2.850
b. Trng hp PX ph cung cp SP
ln nhau:
Chn PA chi ph sx
nh mc (KH)
Chi ph sn xut in cung cp cho

sa cha: 4.000 x 1.100 = 4.400.000
Chi ph sn xut sa cha cung cp cho in: 2.500 x 6.500 = 16.250.000
Zttvin)= x 1.000 =3.190,875 /kwh
Zttv(SC)= x 1.000 =3.857,2/gi cng
N TK627 19.954.375 N TK627 11.571.600
N TK641 25.527.000 N TK641 3.085.760
N TK642 9.572.625 N TK642 4.628.640
C TK154() 51.054.000 C TK154 (SC)

19.286.000
S TK
-Trang 89-
TK 154()
TK 154(SC)
SD: 0 19.954,375 (627)
SD: 2.200 11.571,6 (627)
621) 13.000 25.527(641)
621) 1.520 3.085,76 (641)
622) 1.952
622) 1.220
627) 24.250 9.572,625 (642)
627) 15.366 4.628,64 (642)
154SC) 16.250 154SC)4.400
154) 700 16.250(154)
55.454 55.454
36.186 35.536
SD: 0
SD: 2.850
BI 47: DN A c 2 phn xng sn xut ph ch yu phc v cho PXSX chnh v

mt phn nh cung cp ra bn ngoi. Trong thng c cc ti liu nh sau:
S d u thng ca TK154 (PXSC): 200.000
1. Xut nguyn liu dng trong PX in: 2.400.000, PXSC 300.000
2. Xut ph tng thay th dng trong PX in: 100.000, PXSC l 300.000
3. Xut cng c lao ng, gi thc t 1.000.000 cho PXSC loi phn b 2ln.
4. Tin lng phi tr cho CNSX in l 3.000.000, nhn vin qun l PX
in 2.000.000, cho CNSC l 10.000.000, nhn vin qun l PXSC l
4.000.000
5. Khu hao TSC PX in 1.600.000, PXSC l 240.000, chi ph khc chi
bng tin mt cho PX in l 700.000, chi ph tr trc phn b cho PXSC
l 1.860.000
-Trang 90-
Bo co ca cc phn xng:
- Phn xng SC: thc hin c 500h cng, trong t dng 50h, cung cp
cho PX in 30h, sa cha ln ti sn trong DN 100h, sa cha thng xuyn trong
PX chnh 50h, cho BPBH 40h, cn li phc v cho bn ngoi. Cui thng cn 20 d
dang c nh gi theo ZKH l 47.000/gi cng
- Phn xng in: thc hin 3000Kwh, trong t dng 200Kwh, dng cho
PXSC 300Kwh, b phn QLDN 500Kwh, BPBH 800Kwh, PXSXC 1.000Kwh, cn
li cung cp ra bn ngoi. Cho bit ZKH 1.400/kwh.
Yu cu:
1) nh khon v phn nh tnh hnh trn vo s ti khon
2) Tnh ZTT ca 1h cng sa cha v 1kwh in. Bit gi tr ph tr cung cp
theo ZKH
BI LM: (VT: 1.000)
(1) N TK622 2.400
N Tk621SC 300
C TK152C 2.700
(2) N TK621 100
N TK621SC 30
C TK152P 130
(3) N TK142 1.000
C TK153 1.000
(4) N TK622 3.000
N TK627 2.000
C TK334 5.000
N TK622 660
N TK627 440
C TK338 1.100
(5) N TK627 1.600

N TK627SC 240
C TK214 1.840
N TK627SC 1.860 N TK622SC 10.000
C Tk331 1.860 N TK627SC 4.000
N TK622SC 10.000 C TK334

14.000
N TK627SC 4.000 N TK622SC 2.200
C TK334 14.000 N TK627SC 880
-Trang 91-
N TK627 700 C TK338
3.080
N TK627SC 100
C TK111 800
Kt chuyn: Kt chuyn:
N TK154 10.900 N TK154SC

21.110
C TK621 2.500 C TK621

330
C Tk622 3.660 C TK622

12.200
C TK627 4.740 C TK627

7.580
Phn nh vo s ti khon:
TK 622()
TK 621()
SD: 0
SD: 0
334)3.000 154)3.660
152C)2.400
338)660
152P)100 2.500(154)
3.660 3.660
2.500 2.500
-Trang 92-
TK 627() TK 621(SC)
SD: 0 SD: 0
334)2.000 152C)300
338)440 152P)30 330(154)
214)1.600 4.740(154)
111)700 330 330

4.740 4.740
TK622(SC)
TK154() SD: 0
SD: 0 334)10.000 12.200(154SC)
621)2.500 642)2.584,785
622)3.660 4.740(154) 338)2.200

627)4.740 627)5.169,57 12.200 12.200
154SC)_1.410 641)4.135,656
4.740 4.740
TK 627(SC) TK 154(SC)
SD: 0 SD: 200
142)500 621)330 627)4.857
334)4.000 622)12.200 154)1.410

154SC)7.580
338)880 627)7.580 641)3.689
214)240 154)420 642)9.674
111)1.000 20.530 18.380
331)1.860 SD: 940
7.580 7.580
Chi ph sn xut in cung cp cho sa cha:

300 x 1.400 = 420.000ng
-Trang 93-
Chi ph sn xut SC cung cp cho in: 30 x 47.000 = 1.410.000ng
ZTT(in) = = 5.169,57/Kwh
ZTT(SC) = = 96.376,84/h
cng
N TK627 5.169.570 N TK627SC 4.836.842
N TK641 4.135.656 N TK641SC 3.869.473,6
N TK642 2.584.785 N TK642SC 9.673.684
C TK154 11.890.011 C TK154SC

18.378.000
BI 48: Theo s liu thu thp t sxspA, nhm spB&C

1) Chi ph sn xut d dang u k:
- NVL(C) spA l 5.000.000, nhm spB&C l 5.080.000
- NVL(P) spA l 1.280.000, nhm spB&C l 2.000.000
- NCTT: nhm spB&C l 6.000.000
- Sn xut chung: nhm spB&C l 5.500.000
2) Chi ph sn xut pht sinh trong k:
- NVL chnh: spA l 106.220.000, nhm spB&C l 31.062.000
- NVL ph: spA l 12.000.000, nhm spB&C l 7.779.600
- NCTT: spA l 9.520.000, nhm spB&C l 34.551.120
- Sn xut chung: spA l 8.200.000, nhm spB&C l 34.256.000
3) Sn phm hon thnh trong k: 780 spA, 2000 spB v 1500 spC
4) Sn phm d dang cui k:
- S lng 50 spA, 200 spB v 210 spC
- T l hon thnh spA l 30%, spB l 50%, spC l 30%
5) Ph liu thu hi t NVL chnh:
SpA l 200.000, spB l 100.000, spC l 50.000. Cho bit
+ Chi ph NVL chnh, VLP trc tip pht sinh ton b t u qu trnh sn xut, cc
chi ph khc pht sinh theo mc sn xut
-Trang 94-
+ H s quy i ca spB l 1, ca spC l 1,2
Yu cu:
1. Xc nh v gii thch phng php nh gi spdd cui k ca spA, nhm
spB&C
2. Tnh chi ph sxdd cui k ca spA, nhm spB&C
BI LM:
nh khon cc nghip v kinh t pht sinh trong k (vt: ng)
(1) N TK621A 106.220.000

N Tk621(B;C) 31.062.000
C Tk152C 137.282.000
(2) N Tk621A 12.000.000

N TK621(B;C) 7.779.600
C TK152P 19.779.600
(3) N TK622A 9.520.000
N TK622(B;C) 34.551.120.
C Tk334 44.071.120
(4) N TK627A 8.200.000
N TK627(B;C) 34.256.000
C Tk331 42.456.000
Chi ph sn xut d dang cui k ca spA
DC = x 50 = 7.500.000
+ Chi tit theo VLC: 6.700.000 ( x 50)
+ Chi tit theo VLP: 800.000
Chi ph sn xut DDCK ca nhm SP B&C

nh gi theo SLHTT
DC(VLTT)= x (200+210x1,2) = 4.881.600
DC(NCTT)= x (200x50%)+(210x1,2x30%) =
1.791.120
-Trang 95-
DC(SXC)= x (200x50%)+(210x1,2x30%) =
1.756.000
Suy ra DC (B&C) = 4.881.600 + 1.791.120 + 1.756.000 = 8.428.720
BI 49: Mt DN sn xut s dng cng mt loi nguyn vt liu v lao ng. Kt

qu thu c mt loi spA. C ti liu nh sau:
S d u k ca mt s ti khon nh sau:
- TK154: 2.000.000 (gm 1.600.000 CPNVL chnh, 400.000 CPNVL ph)
- TK1521: 54.000.000 (n gi 5400/kg)
- TK1522: 8.400.000 (n gi 4200/kg)
- Trong k c cc NVKT p/s nh sau:
1. Rt TGNH v nhp qu TM l 50.000.000
2. Nhp kho 20.000kg NVL chnh, n gi cha VAT l 4.900/kg, thu sut
VAT 10% cha thanh ton cho khch hng. Do doanh nghip mua s lng nhiu
nn c hng CKTM trn gi cha thu l 100/kg v tr vo s tin n ca
khch hng. Ngi bn giao hng n kho ca doanh nghip.
3. Nhp kho 4.000kg VLP, n gi cha VAT l 3.750/kg, VAT 10% thanh
ton bng chuyn khon. Chi ph vn chuyn bc d thanh ton bng tin mt l
630.000ng bao gm 5% VAT
4. Xut kho NVL chnh s dng cho trc tip sn xut sn phm l 12.000kg
5. Xut kho 2.000kg VLP dng cho trc tip sn xut sn phm, 1.000kg dng
b phn qun l PX
6. Xut kho 1 CCDC PXSX thuc loi phn b 8k, tr gi ban u ca
CCDC l 8.000.000
7. Tin lng phi tr cho CNTTSXSP l 48.000.000, b phn ql PX l
12.000.000
8. Trch BHXH, BHYT, BHTN, KPC theo t l quy nh
9. Mc khu hao trch k trc ti l 5.100.000, k ny DN trang b cho PX
thm 1TSC theo gi mua ghi trn H c VAT (10%) l 330.000.000, thi gian s
dng hu ch l 10nm.
10. Cc chi ph khc pht sinh ti PXSX thanh ton bng tin mt l 3.300.000,
bao gm 10%VAT
11. Thanh ton lng t 1 l 30.000.000 bng tin mt
12. Bo co ca PXSX:
- Vt liu cn tha nhp li kho tr gi 664.000
- Ph liu thu hi t qu trnh sn xut nhp kho tr gi 380.000
- Hon thnh nhp kho 2.440 spA, cn 128 spA d dang
Yu cu:
-Trang 96-
1. nh khon cc nghip v ktps trn
2. Tnh tng gi thnh v gi thnh n v ca spA. Bit rng DN p dng pp
nh gi spdd theo CPNVLTT, VLC v VLP b ngay t u quy trnh sn xut.
Xut kho theo phng php GBQ cui k
3. Lp bng tnh Z ca spA
BI LM:
nh khon cc nghip v kinh t pht sinh (vt: 1.000)
(1) N TK111 50.000
C TK112 50.000
(2) N Tk152C 96.000

N TK133 9.600
C TK331 105.600
(3) N TK152P 15.000
N TK133 1.500
C TK112 16.500
N TK152P 600
N TK133 30
C TK111 630
GBQVLC = = 5.000/kg
GBQVLP = = 4.000/kg
(4) N TK621 60.000

C TK152C 60.000
(5) N TK621 8.000
N TK627 4.000
C TK152P 12.000
(6) N TK142 8.000
C TK153 8.000
N TK627 1.000
C TK142 1.000
(7) N TK622 48.000

N TK627 12.000
C TK334 60.000
(8) N TK622 10.560
N TK627 2.640
N TK334 5.100
-Trang 97-
C TK338 18.300
(9) N TK627 7.600
C TK214 7.600
(10) N TK627 3.000
N TK133 300
C TK111 3.300
(11) N TK334 30.000
C TK111 30.000
(12)N TK152 664

C TK621 664
N TK152 380
C TK154 380
Kt chuyn: N TK154 156.136
C TK621 67.336
C TK622 58.560
C TK627 30.240
+ Chi ph sn xut d dang cui k = x 128 = 3.456 ng
+ Tng gi thnh sn phm A = 2.000 + 156.136 3.456 380 = 154.300 ng
+ Zv spA= 63,237 ng/sp

Bng tnh gi thnh sn phm A
Khon mc CPSXDDk CPSXP/STK CPSXDDCK Tng Z Z n v

CPNVLTT 2.000 67.336 3.456 65.500 26,844
CPNCTT - 58.560 - 58.560 24
CPSXC - 30.240 - 30.240 12,393
Cng 2.000 156.136 3.456 154.300 63,327
BI 50: DN X hch ton HTK theo PPKKTX, thuc i tng np thu GTGT
theo phng php khu tr, c t chc 1pxsc chnh (sx spM). Trong thng 12/2009
c ti liu kt nh sau:
- Ti liu 1: S d u k ca mt s TK
+ TK154: 1.500.000 (chi tit theo CPNVL chnh trc tip)
-Trang 98-
+ TK152: 90.000.000 (chi tit VLC 75.000.000 (500kg), VLP 15.000.000
(2.000kg)
+ TK153: 12.000.000 (10 cng c)
- Ti liu 2: Trong thng c cc NVKTPS nh sau:
1) Mua VLC thanh ton bng TGNH, s lng 5.000kg, n gi cha VAT l
16.000/kg, VAT 10%
2) Chi ph sa cha nh TSC s dng PXSX chnh, gi thanh ton l
5.720.000 ( bao gm 10%VAT) thanh ton bng tin mt.
3) Cn c vo PNK vt t, cng c dng c trong thng (DN tnh gi xut hng
tn kho theo PP bnh qun gia quyn)
- VLC xut s dng sxsp: 7.000kg
- VLP xut s dng sxsp: 1.000kg, phc v qun l PX l 80kg
- CCDC xut bo dng thng xuyn MMTB trong PXSX l 5CC thuc loi
pb 1ln
4) Tin lng thc t phi tr CNTTSX sp l 40.000.000, nhn vin phc v
v qun l PX l 12.000.000
5) Trch BHXH, BHYT, BHTN, KPC theo t l quy nh
6) Trch khu hao TSC PXSX l 10.600.000
7) Chi ph dch v mua ngoi phi tr phn b cho PXSX l 10.000.000, VAT
10%
8) Bo hng CCDC ang s dng PXSX thuc loi phn b nhiu ln, gi
thc t xut dng 5.400.000, phn b 80% gi tr. Ph liu thu hi nhp kho
c tnh 20.000
9) VLC s dng khng ht nhp li kho tr gi 3.100.000
10) Kt qu sn xut hon thnh nhp kho 5.000sp v 200sp ddck. nh gi
spdd theo CPNVLTT, VLC v VLP b ngay t u qtrnh sx. Ph liu thu hi
nh/kho tr gi 788.000.
Yu cu:
1. nh khon cc NVKTP trn
2. nh gi spdd cui k
3. Tnh tng gi thnh v gi thnh n v ca sp
BI LM:
nh khon cc NVKTP (VT: 1.000)
(1) N TK152C 80.000
N TK1331 8.000
C TK1121 88.000
(2) N TK627 5.200

N TK133 520
C TK111 5.720
-Trang 99-
GBQVLC = =15,5 ng/kg; GBQVLP = = 7,5 ng/kg
(3) N TK621 108.500

C TK152C 108.500
N TK621 7.500
N TK627 600
C TK152P 8.100
N TK627 6.000
C TK153 6.000
(4) N TK622 40.000

N TK627 12.000
C TK334 52.000
(5) N TK622 8.800
N TK627 2.640
N TK334 4.420
C TK338 15.860
(6) N TK627 10.600
C TK214 10.600
(7) N TK627 10.00

N TK133 1.000
C TK331 11.000
(8) N TK627 1.080
N TK152 20
C TK142 1.100
N TK152 20
C TK154 20
(9) N TK152 3.100
C TK621 3.100
Kt chuyn
(10) N TK154 209.820

C TK621 112.900
C TK622 48.800
C TK627 48.120
N TK152 788
C TK154 788
-Trang 100-
i. Chi ph sn xut DDCK = x 200 = 4.400 ng
ii. Tng gi thnh SP = 1.500 + 209.820 4.400 7 88 20 = 206.112 ng

iii. Gi thnh n v = 206.112/5.000 = 41,2224ng/sp
BI 51: Doanh nghip Phng Quang sxspK gm 03 quy cch K 1, K2, K3 trong
thng 03/2008 c tnh hnh nh sau:
- Chi ph sn xut pht sinh trong thng l 16.365.000
- Chi ph sn xut d dang ngy 28/02 l 1.869.000
- Chi ph sn xut d dang ngy 31/03 l 1.463.000
- Kt qu thu c 25 spK1, 30 spK2, 18 spK3. Cho bit ZKH K1=250.000/sp,
K2=190.000/sp, K3=290.000/sp
Yu cu: Tnh gi thnh thc t ca tng sn phm
BI LM:
Tng ZTT ca nhm spK = 1.869.000 + 16.365.000 1.463.000 =
16.771.000
Tng ZKH ca nhm spK=(25x250.000)+(30x190.000)+(18x290.000)=
17.170.000
T l = (16.771.000/17.170.000) x 100% = 97,68%

Tng Z spK1= 97,68% x 250.000 x 25 = 6.105.000
Zv = 244.200/sp
Tng Z spK2= 97,68% x 190.000 x 30 = 5.567.760
Zv = 185.592/sp
Tng Z spK3= 97,68% x 290.000 x 18= 5.098.896
Zv = 283.272/sp
BI 52: DN An Khang c 02 PXSX sp M theo kiu dy chuyn, hch ton HTK

theo pp KKTX, CPSX trong k c tp hp nh sau
CP ni 111 331
152VL 152VL 15 11 33
s BHX Kh i 214 142 334
C P 3 2 8
dng H c n
Sxsp - - - - - - - - - - -
- PX1 28.600 5.200 - 65 - - - 520 - 260 -
- PX2 - 6.500 - 91 - - - 0 - 0 -
Ql PX - - - - - - - 260 - 260 -
- PX1 - 130 26 52 130 39 650 0 162, 0 91
- PX2 - 260 0 26 260 0 120 - 5 - 0
39 52 650 260 650 -
-Trang 101-
0 0 910 800
Yu cu:
a) Phn nh tnh hnh trn vo cc ti khon c lin quan
b) Tnh gi thnh sn phm ca dn theo pp phn bc c tnh ZBTP bit rng
- BHXH, BHYT, KPC, BHTN tnh theo t l tin lng
- Px1 lm ra 5.850 BTP chuyn sang Px2, cn 1300spdd cui k c tr gi
theo VLC
- Px2 lm ra 5.200 thnh phm, cn li spdd cui k tr gi theo BTP PX1
c) Lp bng tnh ZspM
BI LM:
(1) N TK621 (PX1) 33.800
C TK152C 28.600
C TK152P 5.200
(2) N TK338 (PX1;2) 234
C TK111 234
(3) N TK627 (PX1;2) 7.800
C TK214(PX1) 5.200
C TK214(PX2) 2.600
(4) N TK621(PX1;2) 6.500

C TK152(P) 6.500
(5) N TK622(PX1) 2.600
N TK622(PX2) 2.600
C TK334 5.200
(6) N TK622(PX1) 572
N TK622(PX2) 572
C TK338 1.144
(7) N TK627(PX1) 4.047.5 N TK627(PX2) 3.696
C TK152(P) 130 C TK152P 260
C TK153 260 C TK153 390
C TK111 130 C TK111 260
C TK112 3090 C TK112 520
C TK331 650 C TK331 120
C TK214 650 C TK214 910
C TK142 162,5 C TK142 260
C TK334 650 C TK334 800
C TK338 143 C TK338 176
C TK335 910
+ Tr gi SPDD cui k = x 1.300 = 5.200 ng
+ Tng ZBTP = 46.247,5 5.200 = 41.047,5 ng

-Trang 102-
+ Zv = 7,017 ng/sp
Kt chuyn
N TK154(PX1) 46.247,5
C TK621 33.800
C TK622 3.172
C TK627 9.275,5
Phiu tnh Z sn phm
Loi sp: BTP
Khon mc D Chi ph PSTK DC Tng Z ZBTP Chuyn PX2
CPNVLTT - 33.800 5.200 28.600 4,89 28.600

CPNCTT - 3.172 - 3.172 0,54 3.172
CPSXC - 9.275,5 - 9.275,5 1,587 9.275,5
Cng 46.247,5 5.200 41.047,5 7,017 41.047,5
Kt chuyn
N TK154(PX2) 15.968
C TK621 6.500
C TK622 3.172
C TK627 6.296
DC (PX2) = x 650 = 4.560 ng
Tng Z spM = 15.968 + 41.047,5 4.560 = 52.455,5 ng
Gi thnh n v = 10,087 ng/sp

Phiu tnh gi thnh sn phm (spM)
K/mc D CPSXTK CPSXDDCK TP
-Trang 103-
Trong
BTP Trong k BTP Tng Z Zv
k
CPNVLTT - 28.600 6.500 3.178 - 31.9122 6,139
CPNCTT - 3.172 3.172 352 - 5.992 1,152
CPSXC - 9.275,5 6.296 1.030 - 14.451,5 2,796
Cng 41.047,5 15.968 4.560 - 52.455,5 10,087
BI 53. DN Nam Minh hch ton HTK theo pp KKTX, c 02 PXSX chnh
- PX1: sxspA bao gm cc c A1, A2, A3, A4
- PX2: sn xut spB bao gm cc c B1, B2. Chi ph sn xut c tp hp
theo nhm sp, tnh gi thnh sn phm tng loi theo nhm. Trong thng 01/2009
c cc nghip v kinh t pht sinh sau:
1. Xut VLC sn xut sp PX1 l 79,1tr, PX2 l 120tr
2. Xut VLP sn xut sn phm PX1 l 5,8 tr, PX2 l 16tr, qun l PX1 l
0,68tr, PX2 l 0,47tr
3. Xut nhin liu cho qun l PX1 l 0,51tr, PX2 l 0,36tr
4. Xut CCDC ra s dng PXSX tr gi 2,34tr, trong PX1 l 1,38tr, PX2
l 0,96tr, k ton phn b trong 03 thng
5. Chi TGNH tr chi ph sa cha thng xuyn PX1 l 0,35tr, PX2 l
0,4tr
6. Tin in phi tr trong thng cho ngi cung cp PX1 l 2,7tr, PX2 l
1,8tr
7. Tnh lng phi tr cho cng nhn sn xut PX1 l 32tr, PX2 l 40tr,
cho cc nhn vin khc PX1 l 5tr, PX2 l 6tr
8. Trch BHXH, BHYT, BHTN, KPC theo t l quy nh
9. Khu hao ti sn c nh PX1 trong thng l 25tr, PX2 l 17,8tr
10. Chi TM mua bo h lao ng cho CNSX s dng PX1 l 0,8tr, PX2 l
0,64tr
Yu cu:
1) nh khon cc nghip v kinh t pht sinh
2) Tnh gi thnh n v sn phm ca Dn bit rng
Trong thng, DN nhp kho 700spA1, 1.000spA2, 1.300spA3,
600spA4, 1.500spB1, 1.900spB2
Tr gi sn phm d dang u k: PX1 2,435tr, PX2 1,838tr
Khng c spdd cui k
Gi thnh k hoch ca tng loi sn phm nh sau: spA 1: 41.000,
A2: 45.000, A3: 46.000, A4: 50.000, B1: 64.000, B2: 67.000
BI LM:
-Trang 104-
nh khon cc nghip v kinh t pht sinh (vt: 1.000)
(1) N TK621(PX1) 79.100

N TK621(PX2) 120.00
C TK152C 199.100
(2) N TK621(PX1) 5.800
N TK621(PX2) 16.000
N TK627(PX1) 680
N TK627(PX2) 470
C TK152P 22.950
(3) N TK627(PX1) 510

N TK627(PX2) 360
C TK152(NL) 870
(4) N TK142 2.340
C TK153 2.340
N TK627(PX1) 460
N TK627(PX2) 320
C TK153 780
(5) N TK627(PX1) 350

N TK627(PX2) 400
C TK1121 750
(6) N TK627(PX1) 2.700
N TK627(PX2) 1.800
C TK331 4.500
(7) N TK622(PX1) 32.000
N TK622(PX2) 40.000
N TK627(PX1) 5.000
N TK627(PX2) 6.000
C TK334 83.000
(8) N TK622(PX1) 7.040
N TK622(PX2) 8.800
N TK627(PX1) 1.100
N TK627(PX2) 1.320
N TK334 7.055
C TK338 25.315
(9) N TK627(PX1) 25.000
N TK627(PX2) 17.800
C TK214 42.800
(10)N TK627(PX1) 800
N TK627(PX2) 640
C TK111 1.440
Kt chuyn
-Trang 105-
N TK154(PX1) 160.540
C TK621 84.900
C TK622 39.040
C TK627 36.600
N TK154(PX2) 213.910
C TK621 136.000
C TK622 48.800
C TK627 29.110
Tng ZTT PX1 = 2.435.000 + 160.540.000 = 162.975.000

N TK155 162.975
C TK154 162.975
Tng ZKH nhm spA

=
(700x41.000)+(1.000x45.000)+(1.300x46.000)+(600x50.000)=163.500.000
T l = 0,997 = 99,7%
Tng Z spA1 = 700x 41.000 x 99,7% = 28.613.000
Zv= 40.877/sp
Tng Z spA2 = 1.000 x 45.000 x 99,7% = 44.865.000
Zv= 44.865/sp
Tng Z spA3=1.300 x 46.000 x 99,7% = 59.620.000
Zv= 45.862/sp
Tng Z spA4 = 600 x 50.000 x 99,7% = 29.910.000
Zv= 49.850/sp
Tng ZTT PX2 = 1.838.000 + 213.910.000 = 215.748.000
N TK155 215.748.000
C TK154 215.784.000
Tng ZKH nhm spB = (1.500 x 64.000) + (1.900 x 67.000) = 223.300.000
T l = x 100% = 96,6%
Tng Z spB1 = 1.500 x 64.000 x 96,6% = 92.736.000

Zv = 61.824 /sp
Tng Z spB2 = 1.900 x 67.000 x 96,6% = 122.971.800
-Trang 106-
Zv= 64.722/sp
BI 54: C ti liu di y PX3 sn xut 03 loi sp A, B, C

- Chi ph sn xut d dang u thng: 6.000.000
- Cc chi ph pht sinh trong thng gm:
(1) Xut vt liu chnh a vo sn xut tr gi 300.000.000
(2) Xut VLP cho sn xut tri gi 26.000.000
(3) Lng phi tr cho CNTTSX 145.000.000
(4) Trch BHXH, BHYT, BHTN, KPC theo t l quy nh
(5) Lng phi tr cho nhn vin PX 14.200.000
(6) Trch BHXH, BHYT, BHTN, KPC theo t l quy nh
(7) Chi ph in, nc s dng PX l 16.300.000
(8) Chi ph khu hao MMTB sx l 4.400.000
(9) Xut CCDC s dng trong 02 thng tr gi 4.000.000 cho PXSX
(10)Chi 12.00.000 TM bo him Nh xng, k hn 1nm
- Sn phm hon thnh trong thng nhp kho thnh phm gm 1.200spA,
600spB, 700spC
- Sn phm d dang cui thng gm 200spA, 800spB, c nh gi theo
CPNVLTT
- H s sp: spA=1, spB=1,3; spC = 1,8
Yu cu:
1. nh khon cc NVKTPS v tnh gi thnh spA, B, C theo pp h s
2. Lp phiu tnh gi thnh sn phm
BI LM:
(1) N TK621 300.000.000
C TK152C 300.000.000
(2) N TK621 26.000.000
C TK152P 26.000.000
(3) N TK622 145.000.000
C TK334 145.000.000
(4) N TK622 31.900.000
N TK334 12.325.000
C TK338 44.225.000
(5) N TK627 14.200.000
C TK334 14.200.000
(6) N TK627 3.214.000
N TK334 1.027.000
C TK338 4.331.000
(7) N TK627 16.300.000
C TK331 16.300.000
(8) N TK627 4.400.000
C Tk214 4.400.000
(9) N TK627 2.000.000
-Trang 107-
C TK142 2.000.000
(10)N TK627 1.000.000
C TK111 1.000.000
Kt chuyn:
N TK154 543.924.000
C TK621 326.000.000
C TK622 176.900.000
C TK627 41.024.000
Chi ph sn xut d dang cui k
DC = x (200+800x1,3) =
127.061.728
Tng s lng sp chun = (1.200*1)+ (600*1,3) + ( 700*1,8) = 3.240sp
Tng ZTT sp = 6.000.000 + 543.924.000 127.061.728 = 422.862.772
N TK155 422.862.772
C TK154 422.862.772
Zv sp chun = 130.513/sp
Tng Z spA = 1.200 x 1 x 130.513 = 156.615.656
Zv spA = 130.513/sp
Tng Z spB = 600 x 1,3 x130.513 = 101.800.177
Zv spB = 169.667/sp
Tng Z spC = 700 x 1,8 x 130.513 = 164.446.439
Zv spC = 234.923/sp
BI 55: DN Nam Anh sn xut spA ng thi thu c sn phm ph X, c

tnh hnh nh sau:
- Chi ph sn xut d dang u thng: 200.000.000 (CPNVLTT)
- Chi ph sn xut pht sinh trong thng gm: NVLTT 215.000.000, NCTT l
38.000.000, CPSXC l 40.100.000
-Trang 108-
- Kt qu thu c 90SPHT, cn 15 SPDD vi mc hon thnh l 40%.
ng thi thu c 20spX vi gi bn cha thu l 20.500.000, li nhun
nh mc l 50%, trong gi vn c tnh CPNVLTT l 60%, CPNCTT
15%, CPSXC 14%. Bit vt liu chnh tha ti xng l 1.500.000,
VLC, VLP b ngay t u quy trnh sn xut. Cc chi ph khc pht sinh
theo mc sn xut. nh gi SPDDCK theo CPNVLTT
Yu cu: Tnh gi thnh sn phm A
BI LM:(vt: 1.000)
Ta c : X +5%X = 20.500 X=19.524
60% CPNVLTT: 60% x 19.524 = 11.714,4
15% CPNCTT: 15% x 19.524 = 2.928,6
25% CPSXC: 25% x 19.524 = 4.881
D C= x 15 = 31.683,657
Tng gi thnh spA = 20.000 + 215.000 + 38.000 +40.100 1.500 19.524

31.683,657 = 260.392,343
Zv = 260.392,343/90 = 2.893,248/sp
BI 56: DN X sn xut sn phm K sn xut ra spM c tnh hnh nh sau:

- Chi ph sn xut d dang u thng: 8.000.000 (VLC: 5.600.000, VLP:
2.400.000)
- Chi ph pht sinh trong thng bao gm VLC l 80.200.000, VLP l
14.500.000, NCTT l 56.000.000; CPSXC l 60.000.000
- Kt qu thu c 500spht; cn 950spdd mc hon thnh l 30%
Yu cu:
Tnh gi thnh sn phm hon thnh tng ng theo phng php trc
tip. Bit rng SPDDCK c nh gi theo CPNVLTT trong trng hp VLC,
VLP b ngay t u quy trnh sn xut.
BI LM: (vt: 1.000)
D C= x 90 = 15.666
Tng Z spM = 8.000 + 210.700 15.666 = 203.034

-Trang 109-
Zv spM = 203.034/500 = 406,068/sp
BI 57; DNSX sn phm K sx ra spM c tnh hnh nh sau

- Chi ph sn xut d dang u thng: 6.000.000 (VLC: 3.600.000, VLP:
1.800.000)
- Chi ph pht sinh trong thng bao gm: VLC l 82.200.000, VLP l
15.500.000, NCTT l 42.000.000, CPSXC l 51.000.000
- Kt qu thu c 420spht, cn 80spdd
Yu cu: nh gi SPDDCK theo VLC
BI LM:
D C= x 80 = 13.728
BI 58:Dn sn xut nhp kho 550 thnh phm, cn 60 SPDDCK vi t l hon

thnh 30%, bit CPNVLC s dng ngay t u, VLP s dng theo mc
Yu cu: nh gi SPDD theo chi ph nh mc, bit chi ph nh mc
- CPNVLC 14.000
- VLP 6.000
- NCTT 9000
- SXC 10.500
BI LM:(vt: 1.000)
DC(VLC)= 14 x 60 = 840
DC(VLP)= 6 x 60 x 30% = 108
DC(NCTT)= 9 x 60 x 30% = 162
DC(SXC)= 10,5 x 60 x 30% = 189
Tng CPSXDDCK = 12.99
BI 59: DN Phng Nam sn xut sn phm A ng thi thu c sp ph X, c

tnh hnh nh sau:
- Chi ph sn xut d dang u thng 20.000.000 (CPNVLTT)
- Chi ph sn xut pht sinh trong thng gm NVLTT 216.000.000, NCTT l
38.800.000, CPSXC l 41.200.000
- Kt qu thu c 120spht, cn 40spdd vi mc hon thnh l 30%. ng
thi thu c 12 spX vi gi bn cha thu l 20.100.000, li nhun nh
mc l 5%, trong gi vn c tnh CPNVLTT 80%, CPNCTT 15%,
CPSXC l 16%. Bit vt liu chnh tha ti xng l 2.000.000. VLC,
-Trang 110-
VLP b ngay t u quy trnh sn xut. Cc chi ph khc s dng theo mc
sn xut. nh gi SPDDCK theo CPNVLTT
Yu cu: Tnh gi thnh sn phm A
BI LM:(vt: 1.000)
Ta c : X +5%X = 20.100 X=19.143
80% CPNVLTT: 80% x 19.143 = 15.314,4
15% CPNCTT: 15% x 19.143 = 2.871,45
5% CPSXC: 5% x 19.143 = 957,15
DC = x 40 = 54.671,4
Tng gi thnh spA = 20.000 + 216.000 + 38.800 +41.200 54.671,4 2.000

19.143 = 240.185,6
Zv = 240.185,6/120 = 2.001,5/sp
BI 60: Cng ty c phn PN t chc 2PX gm 2 b phn phc v l PX in v

PX sa cha, tnh thu GTGT theo phng php khu tr, hch ton hng tn kho
theo phng php k khai thng xuyn. Theo ti liu v chi ph sn xut ca 2 PX
trong thng 12 nh sau:
1. Chi ph sn xut d dang trong k: PXSC 2.400.000
2. Tp hp CPSX trong k nh sau:
PX in PX sa cha
Chi ph sn xut Sx sn phm Phc v ql Sx sn phm Phc v ql
Gi thc t NVL xut

6.750.000 225.000 11.700.000 337.000
dng
Gi thc t CCDC xut
- - - -
dng
- 450.000 - -
+ Loi phn b 1k
- 675.000 - 1.125.000
+ Loi phn b 2k
Tin lng phi tr 1.350.000 450.000 2.250.000 450.000
Khu hao TSC - 2.250.000 - 3.825.000
Dch v mua ngoi - 450.000 - 427.000
Chi ph khc bng tin - 265.000 - 387.000
3. Kt qu sn xut ca ca tng phn xng:
- Phn xng in: Thc hin c 27.000Kwh in, trong dng phn
xng in 1.350Kwh, thp sng PXSC 3.150Kwh cung cp cho PXSX chnh
-Trang 111-
11.250Kwh, cung cp cho BPBH 6.750Kwh, cung cp cho b phn QLDN
4.500Kwh
- Phn xng SC: Thc hin 990h cng sa cha, trong sa cha cho
MMTB PXSC 22,5h, SC MMTB PX in 67,5h, SC MMTB PXSX l 2250h,
SC MMTB BPBH l 450h, SC sn phm bo hnh trong k l 180h, SC thng
xuyn MMTB
4. Cho bit nh mc chi ph in: 750/kwh, sa cha 45.000/gi cng
Yu cu: Tnh Z thc t, dch v cung cp cho cc b phn chc nng theo 2
trng hp:
- Trng hp PX ph khng cung cp sp ln nhau
- Trng hp PX ph cung cp sp ln nhau
BI LM: (VT: 1.000 NG)
a. Trng hp PX ph khng cung cp sn phm ln nhau
PX in PX sa cha
N TK621 6.750 N TK621 11.700
C TK152 6.750 C TK152 11.700
N TK622 1.647 N TK622 2.745
C TK334 1.350 C TK334 2.250
C TK338 297 C TK338 495
N TK627 4.526,5 N TK627 6.087,5
C TK 152 225 C TK 152 337
C TK153 675 C TK142 562,5
C TK142 337,5 C TK334 450
C TK334 450 C TK338 99
C TK338 99 C TK214 3.825
C TK214 2.250 C TK331 427
C TK331 450 C TK111 387
C TK111 265
Kt chuyn Kt chuyn
-Trang 112-
N TK154 12.923,5 N TK154 20.532,5
C TK621 6.750 C TK621 11.700
C TK622 1.647 C TK622 2.745
C TK627 4.526,5 C TK627 6.087,5
Chi ph sn xut n v ca in = * 1.000 = 574,3/Kwh
N TK627 6.460,875
N TK641 3.876,525
N TK642 2.584,350
C TK154() 12.923,50
Chi ph sn xut n v ca SC = *1.000 = 2.336ng/h
cng
N TK627 5.256
N TK641 14.716,8
N TK642 1.051,2
C TK154 (SC) 20.484
S ti khon (VT: 1.000 TK 154(SC)

SD: 2.400 5.256(627)
TK 154()
621) 11.700 14.716,8(641)
SD: 0 6.460,875(627)
622) 2.745
621) 6.750 3.876,525(641)
627) 6.087,5 1.051,2 (642)
622)1.647 2.584,350(642)
20.532,5 20.484
627) 4.526,5
SD:1.912,5
12.923,5 12.923,5
SD: 0
-Trang 113-
b. Trng hp PX ph cung cp SP ln nhau:
Chn PA chi ph sx nh mc (KH)
Chi ph sn xut in cung cp cho sa cha: 3.150 x 750 = 2.362.500

Chi ph sn xut sa cha cung cp cho in: 67,5 x 45.000 = 3.037.500
Zttvin)= =604 /kwh
Zttv(SC)= =22.606/gi
cng
N TK627 6.795 N TK627 5.086,35
N TK641 4.077 N TK641 14.241,78
N TK642 2.718 N TK642 1.017,27
C TK154() 13.590 CTK154(SC) 20.345,4
S TK
TK 154(SC)
TK 154()
SD: 2.400 915,525 (627)
SD: 0 6.795(627)
621) 11.700 2.563,47 (641)
621)
6.750 4.077(641) 622) 2.745
622) 627) 6.087,5 1.017,27(642)

1.647
154)2.362,5 3.037,5(154)
627)
4.526,5 22.895 23.382,5
2.718 (642) SD: 2.850
154SC)
3.037,5 154SC)2.362,5
15.961 15.961
SD: 0
-Trang 114-
BI 61: DN A trong thng 12/2006 c ti liu v CPSX-spH nh sau (n v
tnh: ng)
G
1 320.000 37.600 75.200 100 15 40
2 - 41.280 68.800 90 12 60
3 - 46.400 69.600 75 16 50
Yu cu:
BI LM:
SD: 0
DC (VLTT)= * 15 = 41.739,13 621)320.000
622) 37.600 247.500(154II)

DC (NCTT)= * 15*40% = 627) 75.200
2.128,302 432.800 384.676

SD:
DC (SXC)= * 15*40% = 48.124,04
4.256,604
Tng DC = 48.124,04
Tng ZBTP1 = 0 + 432.800 48.124,04 = 384.676
Gi thnh n v BTP1 = 384.676/100=3.848,76
Loi sp: BTP1

Thng 01
Chuyn
G2
CPNVLTT - 320.000 41.739,13 278.260,9 2.782,609 278.260,9

-Trang 115-
CPNCTT - 37.600 2.128,302 35.471,7 354,717 35.471,7
CPSXC - 75.200 4.256,604 70.943,4 709,434 70.943,4
Cng - 432.800 48.124,04 384.676 3.848,76 384.676
DC (VLTT)= * 12 = 32.736,58 TK 154(II)

SD: 0
154I)348.676
DC (NCTT)= *12+
441.345,9(154III
*12*60% 622) 41.280 )
627) 68.800
= 4.173,141 + 3.057,778 = 7.230,919
494.756 441.345,9
DC (SXC)= *12+ SD:

53.410,09
*12*60%
= 8.346,282 + 5.096,296 = 13.442,58
Tng DC = 53.410,09
Tng ZBTP2 = 384.676+41.280+68.800-53.410,09=441.345,9
Gi thnh n v BTP2 = 441.345,9/90=4.903,843/sp
Loi sp: BTP2

Thng 01
Khon D CPP/STK Dc BTP H2 Chuyn

mc
BTP1 G2 BTP1 G2 Tng Z Zv G3
CPNVLT 278.260, 32.736,5 245.524, 2.728,04

- - - 245.524,3
T 9 8 3 8
4.173,14 3.057,77 69.520,7

CPNCTT - 35.471,7 41.280 772,4531 69.520,78
1 8 8
-Trang 116-
8.346,28 5.096,29 126.291, 1.403,24 126.291,
CPSXC - 70.943,4 68.800
2 6 8 2 8
110.08 8.154,07 441.336, 4.903,84 441.336,

Cng - 384.676 45.256
0 4 9 3 9
DC (VLTT)= x 16 = 43.169,11
DC (NCTT)= * 16+ *16*50%
= 12.223,43 + 4.472,289 = 16.695,72
DC (SXC)= * 16+ *16*50%
= 22.205,16 + 6.708,434 = 28.913,59
Tng DC = 88.778,42
Tng Z = 441.336,9 + 46.400 + 69.600 88.778,42 = 468.559
Gi thnh n v = 468.559/75 =6.247,447/sp
Loi sp: TP H
Thng 01
CPP/STK Dc TP
Khon mc D
CPNVLTT - 245.524,3 - 43.169,11 - 202.355,2 2.698,069
CPNCTT - 69.520,78 46.400 12.223,43 4.472,289 99.225,06 1.323,001
CPSXC - 126.291,8 69.600 22.205,16 6.708,434 166.978,2 2.226,376
Cng - 441.336,9 116.000 77.597,7 11.180,72 468.559 6.247,447

-Trang 117-
(VLTT)= * 75 = 203.390 (SD: 116.610)
(NCTT)= * 75 = 25.872 (SD: 11.728)
(SXC)= * 75 = 51.743 (SD: 23.457)
Tng cpsx g1 trong 75 spht = 281.005 (SD:151.795)

(VLTT)= 0
(NCTT)= * 75 = 31.527 (SD: 9.753)
(SXC)= * 75 = 52.546 (SD: 16.254)

(VLTT)= 0
(NCTT)= * 75 = 41.928 (SD: 4.472)
(SXC)= * 75 = 62.892 (SD:6.708)
Tng cpsx g3trong 75 spht = 104.819(SD: 11.181)
Phiu tnh Z sn phm
Loi sp: spH

Thng 01
-Trang 118-
CPNVLTT 203.390 - - 203.390 2.712
CPNCTT 25.872 31.527 41.928 99.327 1.324
CPSXC 51.743 52.546 62.892 167.181 2.229
Cng 281.005 84.073 104.819 469.898 6.265
-Trang 119-

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BI TP K TON CHI PH

BI 1. Chi ph nng lng ca mt n v trong 6 thng u nm 2000 (vt: ng)

Phng trnh chi ph nng lng ca cng ty: Y=500X + 2.000.000

b. Theo phng php bnh phng b nht (vt: 1.000)

1 500 2.250 1.125.000 250.000

2 750 2.375 1.781.250 562.500

3 1.000 2.500 2.500.000 1.000.000

4 1.100 2.550 2.805.000 1.210.000

5 950 2.475 2.351.250 902.500

6 700 2.350 1.645.000 490.000

Cng 5.000 14.500 12.207.500 4.415.000

Vy phng trnh chi ph nng lng c dng: Y=500X + 2.000.000 ()

BI 2. Khch sn Hong c tt c 200 phng. Vo ma du lch bnh qun mi ngy

+ Tng chi ph = 160 x 100 = 16.000

- Vo thng thp nht:

+ Tng chi ph = 360.000/30 = 12.000

o Xc nh tng chi ph bt bin hot ng trong thng:

o Xy dng cng thc d ton chi ph:Y = 2.000X + 160.000

Y = 2.000 x 65% x 200 + 160.000 = 420.000

o Chi ph hot ng bnh qun cho 1phng/ngy

Mc hot ng l 80%: Y = = 100

Mc hot ng l 65%: tng t nh trn, ta c Y=107,691

BI 3: Phng k ton cng ty Bnh Minh theo di v tp hp c s liu v chi

Phng trnh chi ph nng lng ca cng ty: Y=1.700X + 8.200

2. Gi s cng ty d kin thng ti tng s gi my chy l 7.500 th chi ph

BI 4: Gi s chi ph sn xut chung ca mt DNSX gm 3 khon mc chi ph l

- Chi ph vt liu dng c sn xut kh bin 1h my:

- Chi ph bo tr mc hot ng cao nht (thng 06)

b = Ymax aXmax = 18.000.000 850x17.500 = 3.125.000

Phng trnh chi ph c dng: Y = 850X + 3.125.000

c. Xc nh cng thc d ton chi ph bo tr theo PP bnh phng b nht

1 11 12.560 138.160 121

2 11,5 13.040 149.960 132,25

3 12,5 13.000 162.500 156,25

4 10 11.625 116.250 100

5 15 15.800 237.000 225

6 17,5 18.000 315.000 306,25

Cng 77,5 84.025 1.118.870 104,75

Vy phng trnh chi ph nng lng c dng: Y=844,84X + 3.091,68

BI 5: Cng ty ABC t chc sn xut gm 2 b phn phc v l PX in v PX

- CP khc bng tin

PXSC 10h. sa cha MMTB PX in 30h, SC thng xuyn MMTB PXSX

Chn phng php trc tip (vt: 1.000)

N TK621 3.000 N TK621 5.200

C TK152 3.000 C TK152 5.200

N TK622 732 N TK622 1.220

C TK334 600 C TK334 1.000

C TK338 132 C TK338 220

N TK627 2.012 N TK627 2.706

C TK 152 100 C TK 152 150

C TK153 200 C TK142 250

C TK142 150 C TK334 200

C TK334 200 C TK338 44

C TK338 44 C TK214 1.700

C TK214 1.000 C TK331 190

C TK331 200 C TK111 172

N TK154 5.744 N TK154 9.126

C TK621 3.000 C TK621 5.200

C TK622 732 C TK622 1.220

C TK627 2.012 C TK627 2.706

Chi ph sn xut n v ca in = * 1.000 =

Chi ph sn xut n v ca SC = * 1.000 = 22,690 /gi

C TK154 (SC) 9.076.000

SD: 0 2.872 (627) SD: 800 2.269 (627)

+ Tng ZttspA=5.60017.998=44.788.800ZvspA = 7.998/sp

+ Tng ZttspB=2.0001,27.998=19.195.200ZvspA = 9.597,6/sp

+ Tng ZttspC=3.00027.998=47.988.000ZvspA = 15.996/sp

DC(VLP)= 62040% = 620

DC(NCTT)= 62040% = 1.499,7

DC(NCTT)= 62040% = 1.479,8

+ Tng s lng sp chun = 1.0001,2+1.5001+1.800*1,4 = 5.220sp