hoàn thiện kế toán tập hợp chi phí sản xuất và tính giá thành sản phẩm xây lắp tại công ty cổ phần xây dựng số 1


TRNGăIăHCăTHNGăLONG
o0o
KHịAăLUNăTTăNGHIP

HOẨNăTHINăKăTOỄNăCHIăPHệăSNăXUTăVẨă
TệNHăGIỄăTHẨNHăSNăPHMăXỂYăLPăTIă
CÔNG TY CăPHNăXỂYăDNGăSă1














HẨăNIăậ 2014
SINHăVIểNăTHCăHIN
MÃ SINH VIÊN
CHUYÊN NGÀNH
:ăNGUYNăTHăPHNG
: A20085

:ăKăTOỄN




TRNGăIăHCăTHNGăLONG
o0o
KHịAăLUNăTTăNGHIP

HOẨNăTHINăKăTOỄNăCHIăPHệăSN XUTăVẨă
TệNHăGIỄăTHẨNHăSNăPHMăXỂYăLPăTIă
CỌNGăTYăCăPHNăXỂYăDNGăSă1
Giáoăviênăhngădn
Sinhăviênăthcăhin
Mã sinh viên
Chuyên ngành
:ăTh.săNguynăThanhăHuynă
:ăNguynăThăPhng
: A20085
: Kătoán








HẨăNIăậ 2014
Thang Long University Library

LIăCMăN

Trong thi gian hc tp ti h, c cung cp
nhu kin thun li phc v cho quá trình hc t
kin thc, kinh nghim c v lý lun và thc tin tng giúp em có
nhng kin thc, k  cn thi phc v cho vic thc tp cui khóa và hoàn
thành bài khóa lun này.

Kinh t - Qucô giáo ThS. Nguyn
Thanh Huyn u và
làm khóa lun.
E phn xây dng S 1 

Do còn nhiu hn ch nên khóa lun này còn nhiu thiu sót. Em rt mong nhn
c s góp ý ca các thy cô cùng các anh ch  khóa luc hoàn
thi
!




LIăCAMăOAN



 


àn 

Sinh viên





Thang Long University Library



MCăLC

LIăMăU
CHNGă1.ăLụăLUNăCHUNGăVăKăTOỄNăCHIăPHệăSNăXUTăVẨăTệNHă
GIÁ THÀNH SNăPHMăTRONGăDOANHăNGHIPăXỂYăLP 1
1.1.ăCăSăLụăLUNăVăCHIăPHệăSNăXUTăVẨăGIỄăTHẨNHăSNăPHMă
TRONGăDOANHăNGHIPăXỂYăLP 1
1.1.1.ăChiăphíăsnăxut 1
 1
 1
1.1.2.ăGiáăthƠnhăsnăphmăxơyălp 3
 3
1.1.2.2. P 3
1.1.3.ă Miă quană hă giaă chiă phíă snă xută vƠă giáă thƠnhă snă phmă trongă doanhă
nghipăxơyălp 4
1.2.ăKăTOỄNăTPăHPăCHIăPHệăSNăXUT 5
1.2.1.ăiătngătpăhpăchiăphíăsnăxut 5
1.2.2.ăPhngăphápătpăhpăchiăphíăsnăxut 5

1.2.2.1.  5
 8
 9
 14
 17
 18
1.3.ăKăTOỄNăTệNHăGIỄăTHẨNHăSNăPHMăXỂYăLP 19
1.3.1.ăiătngătínhăgiáăthƠnhăsnăphm 19
1.3.2.ăPhngăphápătínhăgiáăthƠnhăsnăphm 19
1.3.3.ăKătínhăgiáăthƠnhăsnăphmăxơyălp 20
1.3.4.ăThătínhăgiáăthƠnhăsnăphmăxơyălp 21
1.3.5.ăKătoánătheoăphngăthcăkhoánăgnătiăcôngătyăxơyălp 21
 21
 23




1.4. TăCHCă Să Kă TOỄNă CHIă PHệă SNăXUTă VẨă TệNHă GIỄă THẨNHă
SNăPHMăTRONGăDOANHăNGHIPăXỂYăLP 24
CHNGă2.ăTHCăTRNGăKăTOỄNăCHIăPHệăSNăXUTăVẨăTệNHăGIỄă
THẨNHăSNăPHMăXỂYăLPăTIăCỌNGăTYăCăPHNăXỂYăDNGăSă1 26
2.1.ăGIIăTHIUăKHỄIăQUỄTăTỊNHăHỊNHăCHUNGăVăCỌNGăTYăCăPHNă
XỂYăDNGăSă1 26
2.1.1.ăGiiăthiuăchungăvăcôngăty 26
2.1.2.ăLchăsăhìnhăthƠnhăvƠăphátătrinăcaăcôngăty 26
2.1.3.ăTăchcăbămáyăqunălỦăcaăcôngăty 28
2.1.4.ăTăchcăhotăđngăkătoánăcaăcôngăty 31
 31
 33

 34
2.2.ăTHCă TRNGăKăTOỄNăCHIăPHệăSNăXUTăVẨăTệNHăGIỄăTHÀNH
SNăPHMăXỂYăLPăTIăCỌNGăTYăCăPHNăXỂYăDNGăSă1 34
2.2.1.ăKătoánăchiăphíănguyênăvtăliuătrcătip 37
2.2.2.ăKătoánăchiăphíănhơnăcôngătrcătip 44
2.2.3. Kătoánăchiăphíămáyăthiăcông 52
2.2.4.ăKătoánăchiăphíăsnăxutăchung 58
 58
 65
 68
 71
2.2.5.ăKătoánătngăhpăchiăphíăsnăxutăvƠătínhăgiáăthƠnhăsnăphmăxơyălpătiă
CôngătyăCPăXơyădngăSă1 76
 76
 76
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CHNGă 3.ă MTă Să Ý KINă NHMă HOÀNă THINă Kă TOÁN CHI PHÍ
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PHNăXÂYăDNGăSă1 82
3.1.ăỄNHăGIỄăKăTOÁN CHI PHÍ SNăXUTăVẨăTệNHăGIỄăTHẨNHăSNă
PHMăXÂYăLPăTIăCÔNGăTYăCăPHNăXÂYăDNGăSă1 82
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3.1.1.ăNhngăuăim 82
3.1.2.ăNhngănhcăim 84
3.2. MTăSăụăKINăNHMăHOẨNăTHINăKăTOỄNăCHIăPHệăSNăXUTă
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DNGăSă1 85

KTăLUN



DANHăMCăVITăTT

KỦăhiuăvitătt
Tênăđyăđ
BHYT
BHXH
CCDC
CPNCTT
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CPSXC

MTC
SXKD
TK








Máy thi công


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DANHăMC CỄCăBNGăBIU,ăHỊNHăV,ăăTH

 7
 9
 11
 11
 12
 12
 12
 12
 13

 13
 máy thi công 14
 14
 16
 18
 22
 22
 22
 22
 23
 23
 23
 23

 25
  28
 31
 33
 36
 38
 39



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 42
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 46
 47
 48
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      
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





nh
- 
        

             
dcác



               




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Chngă1.ăLỦălunăchungăvăkătoánăchiăphíăsnăxutăvƠătínhăgiáăthƠnhăsnă
phmătrongădoanhănghipăxơyălp
Chngă2.ăThcătrngăkătoánăchiăphíăsnăxutăvƠătínhăgiáăthƠnhăsnăphmă
xơyălpătiăCôngătyăCăphnăxơyădngăSă1
Chngă3.ăMtăsăỦăkinănhmăhoƠnăthinăkătoánăchiăphíăsnăxutăvƠătínhă
giáăthƠnhăsnăphmăxơyălpătiăCôngătyăCăphnăxơyădngăSă1





1

CHNGă1.ăLụăLUNăCHUNGăVăKăTOỄNăCHIăPHệăSNăXUTăVẨăTệNHă
GIỄăTHẨNHăSNăPHMăTRONGăDOANHăNGHIPăXỂYăLP
1.1. CăSăLụăLUN VăCHIăPHệăSNăXUTăVẨăGIỄăTHẨNHăSNăPHMă
TRONGăDOANHăNGHIPăXỂYăLP
1.1.1. Chiăphíăsnăxută
1.1.1.1. Khái 

 
.
1.1.1.2. Phân 

- 
+ Chi phí nguyên
chính.
+ Chi phí nhân 

+ 

+ 

- 
+ 
 - 
phí 
nhu
L
            
 


- 
+      
 
Khi  m có xu

Thang Long University Library

2

+       hi phí thay       



+ 
, ).




- 
+ 

 

+ 

 
iá
tính 

- c chi phí

+             

vào quá t
+ Chi phí 


+ Chi 




+ 

         

3

 
 

lý 

i



giá thành) 

1.1.2. GiáăthƠnhăsnăphmăxơyălp
1.1.2.1. Khái n



 
thi công tính 
 
1.1.2.2. 
- 
+ Gi
Giá  


 thi công. Do nên

 

Giá   
 
Giá 

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Giá thành 

+


+ 
G 

Thang Long University Library

4

 

Giá 

=


-



+ 


Cách 


- 
+ 
L
, giá


+  
L
:


=

 
+
Chi phí
bán hàng
+
Chi phí 

          t  

1.1.3. Miă quană hă giaă chiă phíă snă xută vƠă giáă thƠnhă snă phmă trong doanh

nghipăxơyălp
C
quá tr 


 




5

 
sau:


=


+


-



1.2.ăKăTOỄNăTPăHPăCHIăPHệăSNăXUT
1.2.1.ăiătngătpăhpăchiăphíăsnăxut






 




1.2.2.ăPhngăphápătpăhpăchiăphíăsnăxut
Các công trình  
 
. ó,
, chính xác 
  
xuyên .
1.2.2.1. 
phát sinh
hay 

- 


- 
TK 621 -         công
.
Thang Long University Library

6






N
TK 621
Có
- 

toán
- 

-      

- 
 



- 

7

Săđă1.1.ăKătoánăchiăphíănguyênăvtăliuătrcătip



TK 152
TK 621

cho thi công
TK 111, 112, 331
M
dùng 


TK 133


TK 141 (1413)
TK 154


TK 632
CPNVLTT 

Thang Long University Library

8

1.2.2.2. 
 


  là            T,



 

- 
B
  
- 
TK 622 - .

N
TK 622
Có
-

-
sang TK 154
-


: TK 334, TK 335, TK 154,

- 


9

Săđă1.2.ăKătoánăchiăphíănhơnăcôngătrcătip

1.2.2.3. 
 
 

- 


- 
.




 












TK 334

TK 338, 111, 112
TK 622
TK 335
TK 632
TK 154
TK 141 (1413)
Thang Long University Library

10



thi công ph

=




x
T

- 

- 
TK 623 - 
  

 


N
TK 623
Có
- 
máy thi công (chi phí 

máy thi công, 
.
-
sang TK 154
-




Tài k
TK 6231 - Chi phí nhân công
TK 6234 - 
TK 6232 - 
TK 6237 - 
TK 6233 - 
TK 6238 - 
- 

 
Trngăhpă1: 
riêng. , 


11

Săđă1.3. Kătoánăchiăphíăsădngămáyăthiăcôngă
(Trngăhpădoanhănghipăcóăđiămáy thiăcôngăriêngăvƠăcóătăchcăkătoánăriêng)

X




MTC













TK 152, 111, 112, 331
TK 621
TK 1543 - MTC
TK 133
TK 334, 338
TK 622
TK 214
TK 627
TK 152, 153, 142
TK 111, 112, 331
TK 133
Thang Long University Library

12

Trngăhpă1.1. C
 
Săđă1.4. Kătoán chiăphíăsădngămáyăthiăcông
(Trngăhpăcungăcpădchăvămáy lnănhauăgia cácăbăphn)

Trngăhpă1.2. 
au.
Săđă1.5. Kătoánăchiăphíăsădngămáyăthiăcông
(Trngăhpăbánădch vămáyălnănhauăgiaăcácăbăphn)















Trngăhpă2: 
 thì chi phí
- 






TK 1543 - MTC
TK 623 - CT, HMCT
TK 1543 - MTC
TK 632 - MTC
Giá 
TK 512
TK 623 - CT, HMCT
Giá 