IKE TOAN QUAN TRI 1 - CHU’A BAI TAP Thong tin Sb tiga Loai chi phi | Gili thich Thbi cong vie tur vin tang G48 [10d nim | Chiphi colgi | Thu uhip tir cong vie tr van tp trung digu hin xréng me ing nim mt a ii ve 08 Rit tién git ngin hing ai swat | 300d Chiphi eohji[U i 10%/niim vé dau tu mma thiét bi | hing mim mat di khi du tr mua cho xuéng mic thiét. bi cho xuéng mc Chi phi thud mit Bing di a tude | 50 ted ‘Da phit sinh vi BAT bude phil S$ nim (khng hoan ki tén néu chim dit hop déng thué trrée thsi ban) chip nbn lin quan dén vige thué mat bang tién hanh san xuit Gid tri oh xudng, may mic. Vé mit hign vat, ctf 2 ma thanh phim chuyén giao tir phin xuong 1 sé sin xudt duge 1 thinh phim tai phn xuéng 2. Do vay, hé s6 str dung sin phim cia phin xwong 1: Hi=2. * Chi phi phan xwéng | trong think phim: ; ___1.040,000 a = Chi phi NVLTT FASAASOe — x (160 x 2) = 640,000 - Chi phi NCTT =—__72.000 __s_ (469. 2) = 51,200 Fooe(00 w140%)=(20. 850%) * O° Chi phi SXC 76500 x (160 x 2) = 54,400 “400+(100 40%)+(20 850%) * Chi phi phin xuéng 2 trong thank phim: 27,000 ~ Chi phi NCTT = aaa acme Bom * 160= 24,000 - Chi phi SXC = 7580 __ 469 = 65,600 u 160+(34 850%)+(6 250%) * Bang tinh gia thinh thank pha AD Stn hegng: 160 Chi phi ting PX trong thinh phim Khoin mie = Layee | Lions é PXI PX2 = Chi phi NVLTT 640,000 7 640,000} 4000 >Chi phi NCTT 31,200 24,000 75,200 40 [= Chi ph SXC 34,400 €5,600 120,000 750 ‘Tong eng 745,600 99,600 35,200] 3,220Bais, \ Donvyj: nghin ding 1. Tinh gid thank thank phim theo phucong phap két chuyén chi phi song song ‘Theo bai ra ta c6, trong ky phan xuéng 2 nbn duoc 400 niza thinh phim tir phin sig 1, St tao thanh 340 thinh phim, 40 sin phim lam dé va 20 sin phim hong <=> VA“nit hign vit, et 1 nia thanh phim chuyén giao tir phin rong 1 sé sin xult duge 1 thinh phim igi pln iuing 2 Do vay, hé sé sir dung san phim cia phin xuong 1: Hi =1. * Chi phi phan xwéng 1 trong thinh phim: £860,000 -30,000~ a i NVLCTT = £80,000 “30,000 = 612, Chi phi N = ae GA0x = 612,000 516,000 400+(50 160%) = Chi phi NVLPTT x (340 x 1) = 408,000 It - Chi phi NCTT. x (340 x 1) = 306,000 400+(50 860%) 464,400 hi SXC = too __ cad ealeice § 400+(50 860%) x (340 x 1) = 367,200 * Chi phi phan xwiing 2 trong, thin phdm: 399,000 chi eee . 340+20+(40 150%) x (340 x 1) = 357,000 \. Chi phi NCIT = 588.000 __y (340 x 1) = 459,000 ‘ 340+20+ (40 850%) : a 342,000 . ec eae: *“gaor20% (40 asony * C401) = 306,000 * Bang tinh gia thanh thanh phdm A: Sain hong: 340Chi phi Ging PX trong thinh phim Khoan mye Livgesk Zany PxI PX? ‘ ~ Chi phi NVLCTT 612,000 0 612,000] “1,800 ~ Chi phi NVEPTT 408,000 337,000 765,000 |__2,250 ~Chi phi NCTT 306,000 459,000 765,000 | 2,250 7 Chi phi SXC 367,200 306,000 673,200| 1,980 "Tong cong 7,693,000 7,122,000} 2,815,200" 8,280 II. Tinh gid tri san phim hong theo chi phi thyec té * Chi phi PX1 trong 20 sin pdm héng & PX2: Chi phi NVLCIT 000 (20x 1) = 36,000 ee ____ 516,000 i + Chiphi NVLPTT Tawar wom * 201) = 24,000 Chi pheN@Tr = 382000 __ (20 x 1) = 18,000 : 400+{50 60%) ae ____ 464,400 a _7 Gh phi SXC = autem * 208 1) = 21,600 COng = 99,600 Chi phi PX2 trong 20 san phim hing: ‘ ss 399,000 a - Chi phi NVLPTT = Saprmaetae ba * 20D) = 21,000 = Chi phi NCTT =— 513,000 __ (99 x 1) = 27,000 340+20+(40 850%)342, 0 Chi phi SXC aoaaran name * 20%) = 18,000 Cong = 66,000 => Gif tr sin phim hong = 99,600 + 66,000 = 165,600. Baia: Donvi: nghin dérig I. Tinh gid thank thank pham theo phuong phdp két chuyén chi phi song song: ~ Theo bai ra ta ¢6, trong ky phn xuéng 3 nhjin duge 700 mia thinh phan phin xwing 2, sin xuit tao thinh 150 thinh phim va 25san phim lm do <=> Vé. mit hign’ vat, ctr 4 mia thinh phim chuyén giao tir phan xardng 2 sé sin uit durge 1 thith phim tai phin xréng 3 Do vay, hé s6 sit dung sin phim cua phin xx6ng 22H, - Theo bai ra hii c6, trong ky phan xuonge2.nhin due 430 nia thinh phim tix phin xwéng 1, sin xuit tgo thinh 700 nita thinh phifizva 160 san phim lim dé <-> V2 mit hign vat, cit 1 nita thank phim chuyén go tir phin surénigT sé sin xuit duge 2 nica thinh phim tai phn srémg 2. Do vay, hé s6 sit durig sifiphim cit phan xaréng 1: Hy = 2. * Chi phi phin-xiréng 1 trong thanh phim: $900,000 430+70 x(150.x.2) = cexsChi phi NYLCTT ,000,000 Chi, phi NVLPTT = FR 5 (150% 2)= 150,000 Chi phi NCTT ae x (150 x 2) = 300,000 45900 - Chi phi SXC 430 x (150 x 2) = 450,000 * Chi phi phan xwéng 2 trong thanh phim:- Chi phi NVLP - Chi phi NCIT - Chi phi SXC * Chi phi phan xwéng 3 trong thinh phim: Chi phi NVLPTT - Chi phi NCTT - Chi phi SXC * Bing tinh gid thinh thinh phim A: 350000 700 — 420000 700 — 630000 700 360,000 345000 x (150 x 4) = 300,000 x (150 x 4) = 360,000 x (150.x 4) = 540,000 x (150.x 1) = 360,000 x (150 x 1) = 345,000 x (150 x 1) = 660,000 Stin ugg: 150 Chi ‘phi tirng PX trong thinh phim Kboin mye Linger Lawn “PXLS PX PRS ~ Chi phi NVLCTE 3,000,000 0 0] 3,000,000} 20,000 ~ Chi phi NVIPTT < 150,000] 300,000] 360,000 | 810,000 5,400 “Chi peNCTT = 300,000 [360,000] 345,000 1,005,000 6,700 - Chi phi SXC 430,000] 540,000} 660,000 | 1,650,000] 11,000 Tong cong 3,900,000 | 1,200,000 1,365,000 | 6,465,000 | 43,100 I, Tinh gid thanh thanh pham theo phicong phap két chuyén chi phi tudn ty ting khodn myc * Tinh chi phi sin xudt sim phim dé dang cudi thing tai PX1:Chi phi NVLCTT 00 430#70 * Bang tinh gid thinh mira think phim tai PX1: x 70 = 10,000 x 70 = 700,000 Séin beng: 430 Khodn mye Dak Cc Dek Tavyeté Zann Chi phi NVECTT 3,000,000 700,000 | 4,300,000 | 10,000 Chi phi NVLPTT 215,000 315,000 300 Chi phi NCTT 30,000 30,000| 1,000 Chi phi SXC 645,000 0 643,000| 1,500 Tong cong SBDoNON 708,000 —5590,000} 13,000 * Tinh chi phi san xudt sin phim dé dang’ = Chi phi NVLCTT Chi phi NVLPTE. - Chi phi NCEE = Chisphi SXC 300,000 700+160 215000 700+160 _ 130000 700+160 645900 700+160 thinb mira think phim tai PX2: x 160 =250 x 160= x 160 =500 x 160= = 5,000 x 160 = 800,000 40,000 80,000 x 160 = 750 x 160 = 120,000 San heong: 700 Khoin myc | Dék ‘Cpsx trong ky Dek Lange té GD trae Guy | GDtwée | GDnly aun viCPNVICIT OY 4,300,000 Oy] 800,000 0] 3,500,000] 5,000 CP NVLPTT O| 215,000] 350,000 40,000 0] 525,000 750 CPNCTT O| 430,000] 420,000 30,000 0] 70,000 Ti CP SXC O| 645,000} 630,000)" 120,000 0} 1,155,000 | 1,650 Tong cong O| 5,590,000 | 1,400,000 |~ 1,040,000 O] 5950.00} — 8,500 * Tinh chi phi sin xudt sin phim dé dang cuéi thing tai PX2: = 3500,000 ~ Chi phi NVLCTT x 25= 20,000 x 25 = $00,000 150125 = Chi phi NVLPTT = S000 95 = 3,000 x 25 = 75,000 150-25 aa 7900 i Chi phi NCTT = TOMD. «25 = 4,400 x 25 = 110,000 = Chi phi SXC = HESI00 5 25 = 6,600 x 25 = 165,000 150025 * Bang tinh gid thinh think phim ‘San legng: 150 Cpsx trong ky Dek Khoan myc Ddk Toasge Tam 4, : GD trie | GDnly | GD trie | GD nly CENVICIT Oo] 3500000 v SOOT DY SLOT} 20,000 | [CP NVIPTT To) S500] 360,000 75000 0] S100} — 5-400 CPNCIT 0) 770000} 345,000} 170,000 O] 1005000 | 6700 CP SXC 0 1,155,000 660,000 65,000 | D] 1630000 T1000 Ting cing O| 5,950,000 | 1,365,000] 850,000 0 [6,465,000 | 43,100Bai lo: Donvi: nghin ding I, Tinh gid thanh thanh pham theo phuong phap két chuyén tuan ty tieng khodn muc L Theo plucong phép bink quén * Tinh chi phi san xudt san pham dé dang cudi thang = Chiphi NVL we tp = 210,000+ 264,000. soy 1200+500 = 220 x 500 = 110,000 170097660. 599 x 60%) - Chi phi nhin céng tye tiép er, ~ Chi phi SXC * Bing tinh gia think nia thin ppm: Sain hong: 1,200 ‘Khon mye Dak c Dek Zengeté Zacn i Chi phi NVLTE 110,000 246,000 110,000 264,000 Chi phi NGTT | —_17,400 72,600 18,000 72,000 ‘Chi phe SKC 20,400 84,600 21,000 84,000 147,800 421,200 149,000 420,000«Lap bdo cdo sin xudt PX1 Khoi Ingng Khai Ingng fwong dong (Téng c§ng) [~ NVLIT NCIT SXC ‘A. Ké khoi long va khoi lwng twong duong ~ Ki Kong oan think (1) 7,200 7,200 7,200 7200 ~ Khoi hong d& dang eudi ky 2) 300 500 300 300 7 Ting efng sin rong @) 7,700 7500 1,500 B. Tong hgp chi phi va xic djoh chi phi don vi ~Chi phi dé dang Gu ky 147,800] 110,000 17,400 DAO ~ Chi phi phat sinh tong ky 421,200), 264,000 77,600 84,600 ~"Téng cOng chi phi dia vio (4) 369,000 374,000 90,000 105,000 > Chi phi don vi 6) = @)=@) 350, 220 wo 70 B. Cin doi chi phi * Ngudn chi phi (ddu vaio) + Chi ph dardang dau ky 147,800| 110,000 17,400 20,400 + Chi phi phat sinh trong ky 421,200] 364,000 72,600 84,600 ~Tong cong chi phi du vio” 369,000 | 374,000 90,000 105,000 ¥ Phan ba chi phi (dara) 7 GH nia thiah phim (5) x) 420,000 | __264,000 72,000 34,000 + Chi phi d8 dang cudi ky G)x @) 149,000] 110,000 18,000 21,000 ‘Tong. cong phan bo chi phi iu ra 369,000] 374,000 30,000 105,000 * Tinh chi phi san xudt san phim dé dang cudi thing tgi PX2: = Chi phi NVL tryc tiép _264,000+ 110,000 1300400 x 400 = 220 x 400 = 88,000‘Chi phi nhan céng tryc tip - Chi phi SXC * Bing tinh gid thinh thanh phim: = 2250172000, og 4, _10700179.300 ee x (400 x 50%) 1300+400 1300 + (@00250%) = 59.5 x 400 + 60 x 200 = 23,800 + 12,000 = 35,800 = SEBS BADOD ggg 12700152300 (409 x 5096) © 1300+400 1300 + (4001 S0%) ig = 69.5 x 400 + 70 x 200 = 27,800 + 14,000= 41,800 — “Sdn tuong: 1,300 Dak ‘Cpa trong Khoin mye Bee | Zao GD wake | GD nay | GD trade | GD nly," GD ude | GD aly cP NLT 110,000 0] 365000 0] samo Oo] 386000. ap OP NCIT 2,150] 107700 72,000 | 2300] B00 | 135350) 1195 OF SXC 34150] 13700 34,000 Bs | e000 Ta, 350 | —T35 | Ting cing 173,300 | 23,400 420,000,) 177,600 | 139,600 | 26,000] 622,700 a9 * Lip bio cdo sin xuit PX2: hoi hegng Khoi lngng trong dwong b i (Tong cng) dems NCTT. SXC Tergng va Khoi rong twong'duong g hodn think (I) 1,300 7300 1,300 1,300 400 400 200 200 = Tong cong sin rong G) 7,700 1,300 7,300 B. Tong hyp chi phi va xie dah chi phi don vj ~ Chi phi dé dang dia ky 196,700| 173,300 10,700 12,700= Chi phi phat sinh wong ky 391,600] 420,000 79,300 92,300 = Ting cOng chi phi du vio G) 788,300] 593,300 90,000 105,000 ~ Chi phi don vi G)=@=@ 49 349 60 70 ‘B. Cin db chi phi * Nguon chi phi (du vo) + Chi phi d6 dang dau ky 196,700] 173,300 10,700 12,700 + Chi phi phit sinh trong ky 391,600 | 420,000 79,300 92,300 “Tong cng chi phi dau vao 788300] _ 593,300 90,000 105,000 * Phan bo chi phi (dau ra) + Git thinh phim @) x (i) 622,700 | 453,700 78,000 97,000 ¥ Chi phi de dang edi ky G)x @) 165,800] ~ 139,600 12,000 14,000 = Tong ong phin bd chi phi dau ra 788,300] ~~ 593,300 90,000 105,000 2. Theo phuwong phdp nhdp tnedexudt inte: * Tinh chi phi sn xuét sin phim’ dé dang cudi thing tai PX1 Chi phi NVL truc tiép Chi phitnhan cdng tryc tip ~ Chi phi SXC * Bang tinh gid thinh nira think phim: 264,000 220 x 500= = 70.5 x 300= (4200-500) 60.5 x 300 = 500 110,000 72,600 (500 8 40%)+700+ (S00 & 60%) 18,150 84,600 (G00 w 40%)+700+ (500 2 6036) 21,150 x 500 = 220 x 500= 110,000 x (500 x 60%) x (500 x 60%) Sain lugng: 1,200Khoan mye Dak Cc Dek Zangert Zara ‘Chi phi NVLTT 170,000 246,000 170,000 264,000 220 Chi phi NCTT 17400 72,600 18,150 7H 850 39.875 Chi phi SXC 20400 84,600 21,150 83,850 69.875 "Ting eng 147,800 41,200 149,300 419,700, 39.75 * Lap bio cdo san xuat PX1: Khai rgug (Tong cing) ‘A. Ké khoi long va khoi hrong twong dirong 500 ~ KAO hong dB dang dwky (1) 0 0 200 200 = Khoi rong bit diw sin wat & S00 700 700 700 hodn thank trong ky @) Noe ~ Khai hrong di dang eubi ky G) 300 500 300 300 ~‘Tong eng sin trong @) 7,200 7,200 7,200 B. Tong hgp chi phi va xi¢ dink Chi phi phat sah ong KG) 21,200) 264,000 72,600 84,600 Ghi phi'don vi (6) = (3): (4) 351 220 605 705 —— “F Ngudi chi ph (da va0) Pa Chi phi do dang dau ky 147,800 | 170,000 17,400 20,400 + Chi phi pha shh tong Ky 421,200| 264,000 72,600 34,600 ~Tong eng chi phi dau vio 569,000 |_374,000 90,000 105,000 * Phan Bd chi phi (dau ra)+ Tinh cho Khoi hrong do dau ky 174000] 110,000 29,500 34,500 = Ky nude 147,800} 110,000 T7400 20,400 * Kyny xd) 26,200 0 12,100 143100 GH nla thinh phim bit du san audit & hoan thinh trong ky (6) x (2) 245,700] 154,000 42,350 49,350 + Chi phi de dang oubi ky (6)x@) 149,300} 110,000 78,150 21,150 = Tong cOng phiin b8 chi phi du ra 369,000 | 374,000 90,000 105,000 * Tinh chi phi san xudt sin phim dé dang cudi thing tai PX2: : é ___264,000 - - Chi phi NVLtrve tifp “Ta Sonyezop 400 = 220 x 400 = 88,000 ey ‘ ip = 79300 Chi nn Ong re = a teaa * 400 aaaaen0 x aoouHRT * 4X 50%) = 59.875:x.400 +61 x 200 = 23,950 + 12,200 = 36,150 fea paar GAR00-S00)+ 400 * Bang tinh gid thanh thanh phAm: 3850 ' 92.300 ‘Gani cove) -a00 « (OOHSO%) = 69.875 x 400 + 71 x 200 = 27,950 + 14,200 = 42,150 x (400 x 50%) San lugng: 1,300 — Dak Cpe trong BY Bek odin: mye Zee | Zam | [i wate | GD niy| GD ewes | GD nay | GD weds | GD nly CP NVICTT 110000 eC | 88000 esc) Bo “Fer Ncrr B.150 | 10,700 71,850 79300 950) i220) 1s4s50| 119.115 PERC 34150] 12700 BRS | 92300) 27950 — aa] TsoRR | GSTS "Tong cong 173,300 | 23,400] 419,700 | 171,600 | 139,900 | 26,400 | 621,700 | 478.230* Lap bio edo san xudt PX2: Khoi hrong Khoi hegng twong dong (Ting céng) ann NCIT. SXC™ ‘AKG Khdi hong va Khoi rong twong dong “Khoi kong d& dang @iuky (1) 300 0 300 300 ~Kb6i hrong bit du sin malt & 300 300 B00 300 hon thah trong ky @) ~KGi rong dG dang eubi ky @) 700 00} pug 200 200 = Teng ong sin trong (4) 7300) 1300 7,300 B. Tong hop chi phi va xhe djuh : chi phi don vi ~ Chi phi phit sinh tong kV Gy ‘S9uBO0 | 419,700 79,300 92,300 “Chi phi dons @=@): @) BITS} 349.75 él 7 B. Cin d6i chi phi "Ngudn chi ph (tau vio) + Chi phi di dang dia ky "196,700 | 173,300 10,700 12,700 “Chi phi phat siih rong. 391,300} 419,700 79,300 92,300 ~Tong cng cht pit dia vio 785,000 | 595,000 50,000 105,000 * Phan 66 chi phi (lira) + Tinh cho 736,300] 173,300 29,000 34,000 © Ride 196,700) 173,300 10,700 12,700 Kymly © x) 39,600 0 18,300 21,300 ti nia thanh pham bat diu sin Swit & hoan thanh trong kj (6) x 2) 385,400] 279,800 48,800 56,800 + Chi phi di dang cubt Ky @)x @) 166,300 | 139,900 12,200 14.200 Tong cng phn 68 chi phi dia ra 788,000 | 593,000 30,000 705,000Baill: Donvi: nghin ding - Theo bai ra ta c6, trong ky phin xiréng 2 nhin duge 1200 mira thinh phim tir phn xuéng 1, sin wudt tgo thanh 1300 thinh phim (trong dé c6 500 san phim Lm dé diu ky) va 400 sin phim Bm dé <=> Vé mit hign vat, ci |] mia thinh phim chuyén giao tir phin xuéng 1 sé sin xudt durge 1 thdnh phim tai phén xuéng 2. aaae, a 6 sr dung sin phan hain 2h ————— 1 Do vay, hé s6 sir dung sin phdm cia phn xwéng 1: Hi ne naa * Chi phi phan xwéng | trong thinh phim: 220,000+264,000 2200026 (1300 x 1) = 286,000 1300 & 14400 81-500 Chi phi NVLTT = 46,550+72,600 1300 4 1+400 1+S00 60% % 0300 x 1) = 77,4475 Chi phi NCTT. 54,550+84,600 E i SKC ooo on = 90,44 eee Ta00 1 14400 w 14500 Bao * 1300 1) = 90.447.5 * Chi phf phan xuéng 2.trong thinh: phim: ri . ___10,700+79,300 a - Chi phiNCIT Goo wieano agon * (1300 1) = 78,000 12,700+92,300 * Tao wi-400 asow *(1300x 1) = 91,000 Chi phi SXC * Bang tinh gid thanh thinh phim A: Sain lurgmg: 1300 ‘Chi phi ting PX trong thinh phdm Khoin myc Zanyerd Laon PXI PR2 ~ Chi phi NVLIT 286,000 0 286,000 220~ Chi phi NCTT TIAATS 78,000 155,447.35] 119.575 = Chi phi SXC 90,4475 91,000 181,447.5 | 139.575 Tong cong 453,895 169,000 622,995 | A715 _Donviztrigu ding * Xée dink hé sé cita ting loai sn pham: San phim A cé san long sin xuit bn nhit trong ky do viy A duoc chon'li sin phim tu chuén o6 bé sé chun H a= 1. 008 _ Khi dé He = * Quy déi san phdm hoan thinh timg logi’sin phiim‘ra sn phim tiéu chuin: QH=250x 1+ 100x0.5 00, * Xée dinh hé sé phan bi gid think ting loai sanphim: © tan 20H Hibs S00 * Xie dink gig chan ‘itn san phim: x.chipht NVLCTT = 2,400 + 32,000 3,200 = 31,200 - Chi phi NVLPTT = 600 Chi phi NCTT =3,000 - Chi phi SXC = 36,800 — (31,200 + 600 + 3,000) = 1,200* Bang tinh gia thinh san phim A: Sain hegng: 250 ‘Khoain muc Dak Cc Dek Dsp Hya | Tong Za | Zs aay cr CPNVECTT | -2400|~ 32,000] 3,200 37,200 316] 26,000 104 CPNIVPTT 0 600 0 600 36 300 2 CPNCTT of 3,000 Oo} 3,000 si] 2,500 10 CPSXC 0] 1200 oO) 1,200 3/6] 1,000 4 Tong cing 2,400; 36,800| 3,200| 36,000 36} 30,000 120 * Bang tinh gia thanh san phdm B: San cong: 100 Khoin myc | Dak Cc Dak Zsp Tien | Tong Ze | Ze ann ice x CPNVECTT | 2,400] 32,000) 3,200 31,200 We| 5,200 32 CPNIVEIT 0 600 0 600 1% 100 T CeNcTE, | 0] 3,000 oO] 3,000 16 300 3 CRSRC oy 1200 Oo, 1,200 16 200 2 Tig eng 2,400| 36,800] 3,200 | 36,000 16| 6,000 60 Bails; Donvyj: nghin dong* Xe dinh hé sé cita ting loai sn phim: Ta cé: A i san phim tigu chun véi Ha= 1 va Hn = 0.8. * Quy di sm phim hoan thinh ting loai san phim ra san phim titu chuin: QH=180x 1 + 150x0.8=300 * Xiic dinb bé s6 phan bé gia thinh timg logi sinphdm: 1508 = Hppa= 0.6 300 15000: = Hpoa= OER 9 4 300 * Xac din gid think lign san phém: - Chi phi NVLIT 000 #45,000~2:000 = 48,000 + Chi phi NCTT 00 + 9,000 ~ 700 = 9,300 Chi phi SXC 5500 11,500 ~ 1,000 = 12,000 * Bang tinh gid thanh san phdmi A: Sdn heong: 180 Cc Dek Zsp Hyoa | Tong Za [Za ama CPNVEGTT | “55,000 | 45,000 2,000] 48,000 06] 28,800 160 7 17,000 9,000 700 9,300 06 5,580 31 1,500| "11,500 1000; 12,000 06 7,200 40 7,500) 65,500 3,700 69,300 0.6] 41,580 231 * Bang tinh gid thanh sin phim B:San heong: 150 Kboin mye | Ddk c Dek Zsp Hyos | Tong Ze | Znama ce CPNVECTI | 5,000] 45,000; 2,000] 48,000 0.4 19,200 128 CPNCIT 7,000| 9,000 700[ 9,300 04] 3,720 AS CPSXC 7500} 11,500] 1,000] 12,000 Oa 4800 32 Tong cing 7,500| 65,500/ 3,700] 69,300 ‘Ody 2770 | 1848 Donyi: nghin dong * Xe dinh gia thinb lién sin phim: ‘Khoan mye Dak € Dek Zsp Chi phi NVLTT 36,000 08,000 26,000 442,000 Chi phi NCTT 10,000 78,000 16500 71,500 Chi phi SXC__ 9,000 38,300 3500 65,000 "Tong cog 79,000 344,500 45,000 378,500 Kae dinh tiétu chudn phan bé gia thanh Tai: - Tinh Tai theo bang 86 liéu sau: Khoam mye Gar Tamai Tai Chi phi NVLTT 100 1,000 760,000Chi phi NCTT 100 200 30,000 Chi phi SXC 700 200 20,000 Ting cong 700 1,400 140,000}: - Tinh Ta2 theo bang sé iéu saw: Khoan mye Ge Zanaz Ta Chi phi NVETT 130 7,600 240,000 Chip NCIT 150 5,000 Chi phi SKC 150 300 5000 Ting eng wo) 2200 330,000 * Xée dinh 7 Ie gid thimh (€%): = Khoin mye Asp J oe t(%) Ta Te Tat Ta CPNVITT 900 00,000 240,000 340,000 13 CPNCTT 71500 20,000 000 65,000 Ti CRSKC 65,000 20,000 000 65,000 T pincine” 78,500 140,000 330,000 * Xe dimh gia thanh ting loai sin phim: Sdn luong AI: 100 ‘Sain lugng A2: 150Khoan mye | t% Ts Zn mai Tar Tar Tar Za 7at Ta CP NVLTT 13 100,000 240,000 130,000 312,000 1300 2,080. CP NCTT 11 20,000 45,000 22,000 49,500 220 330 CP SXC 1 20,000 45,000 20,000 45,000 200 300 Tong eng 140,000 330,000 172,000 406,500 1,720 2,710 Bails: Donyi: nghin ding * Xée dinh nme chi phi SXC c6 ich dwa yao sin xudt trong thang 4: ~ Do miy méc thiét bi chi vin banh voi sie cBlipstdt vi vay chi phi sin 2ult chung of dinh duge phan bé vao chi phi sin phint = 25,000 80% = 20,000. = Chi phi SXC cé dinhcon lai = 25,000 — 20,000 = 5,000 duoc ghi nl¥in Bi chi phi thdi kj. - Chi phi SXC bih di duoc phiin bé hét vio chi phi sin phim = 40,000. => Vay tong chi phi SXC‘duge tinh vao chi phi san phim = 40,000 + 20,000 = 60,000. * Xie'dinhimire chi-phi SXC phan bé cho timg don dit hang trong thang 4: “te, Mite chi phi SXC duge = 00 toa0 x 60,000 = 36,000 phan bé cho don dat hing 1 — Mite chi phi SXC dt =——40,000_ o fi chi pI huge Sa ay % 40,000 = 24,000 phan bé cho don dat hing 2 * Lap phiu tinh gid think cho timg don djt hang:- Lip phigu tinh gid thinh cho don dat hang 1 ‘Sén beong: 10 CP NVETT CP NCTE CPSXC Ting ‘Thang | Chirng tir | S6 tién | Ciutng tir | So tien | Ty lé | Cince | Sotien a cong phan bé | phan bé | phin bi 3 100,000 80,000 40,000 | 220,000 a 100,000 60,000 | 60% | Chi phi} 36,000 | 196,000 NeTr Tone Z 700,000 140,000 76,000 | 416,000 Zdonvy 20,000 14,000, 7,600 | 41,600 ~ Lap phiéu téng hop chi phi sin aaxit cho don dat hang 2: CPNVIAT CENCHT CP EXC : a is Tong Thang | Chimg tir | Sitién | Cling ti | Sdtiin | Ty | Canea | Sotitn : eng phan bé | phn bé | phin bi 4 ~_[ 99,000 60,000 | 40% | Chi phi | 24,000 | 154,000 NCTT