Luận văn thạc sỹ: Hoàn thiện kế toán chi phí sản xuất và tính giá thành sản phẩm tại công ty Cổ phần Đầu tư và thương mại Thái Nguyên

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
 !"! #$#%%&&&&&&&&&&&&&&&&&&&&&&&&&&&'
()')!*+!,$!-.
/&012#3#!14#./&&&&&&&&&&&&&&&&&&&&'
56789!+67:!-99 
#$;'9<&'-9'#%=4#&&&&&&&&&&'

 !"! #$#%%&&&&&&&&&&&&&&&&&&&&&&&&&&&>?
()')!*+!,$!./&
012#3#!14#./&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&>?
56789!+67:!-99 
#$;'9<&'-9'#%=4#&&&&&&&&&&>?
/1@A2B!7AC9"! !DA29#E#F'' 
#$!G49!GG$2 '#
4HIB!G&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&>?
2#$G+!!8B!GJKLMNNN9JKL?ONNN'KP
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012' #$R!9S!93#+
1G#'B!G&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&>?
012TUA&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&>V
WT!, T!'U6 G-@A46G'
)4A&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&>V


 !"! #$#%%&&&&&&&&&&&&&&&&&&&&&&&&&&&'
()')!*+!,$!-.
/&012#3#!14#./&&&&&&&&&&&&&&&&&&&&'
56789!+67:!-99 
#$;'9<&'-9'#%=4#&&&&&&&&&&'


 !"! #$#%%&&&&&&&&&&&&&&&&&&&&&&&&&&&>?
()')!*+!,$!./&
012#3#!14#./&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&>?
56789!+67:!-99 
#$;'9<&'-9'#%=4#&&&&&&&&&&>?
/1@A2B!7AC9"! !DA29#E#F'' 
#$!G49!GG$2 '#
4HIB!G&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&>?
2#$G+!!8B!GJKLMNNN9JKL?ONNN'KP
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012' #$R!9S!93#+
1G#'B!G&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&>?
012TUA&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&>V
WT!, T!'U6 G-@A46G'
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 !"#$ $!%
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1.1.1. )*+,+ /01,2)3456,7+89,:;+,)4<2=>2)+?)@A1,B934
XU67:!-A,$!,T, U'TA
6G'A'IS,Y#A+B!67
:!-#4H-;&
1.1.2. Khái niệm bản chất và chức năng của giá thành
( 678A,$!,T, 7U'T
A6G'A'IA+B!GA<6789'9
A'S&# 678Z,D)U

#2 'B! #%67:!-9+!7<,D$ 
67:!-3,D U 6#H

1.1.3. Quan hệ giữa chi phí sản xuất và giá thành trong các doanh nghiệp
()U67:!-' 678GB!I'
!9,+U67:!-A"!'A!+1[B!7"!#
A 678&\] 6GA! I<UAR63$
U 678'%'I'ASUU67:!-7
3#2 6789<U6^<
678&
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1.2.1. Phân loại chi phí sản xuất
_1AU67:!-!'U-U
_1AU67:!-U'U
_1AGB!U'GA<678'9
A'#H
_1AU67:!-R I<U'GB!
'G<;!U
_1AU !$U
1.2.2. Phân loại giá thành sản phẩm
_1A4$'!D6GA!$U 678
_1A ' 6U
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1.3.1. Đối tượng tập hợi chi phí sản xuất
5G<I<U67:!-A'U
67
:!-
"7I< +!"!$# 6 U

67
:!-'+!
"!U 67
8&
1.3.2. Đối tượng tính giá thành sản phẩm
5G<U A A6789'9A'
67:!-9"7<U '
R';&
1.3.3. Kỳ tính giá thành sản phẩm
`HU AH,I  "7
'U  G<U 
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a!']$9%%$'T67:!-9'TB!
#%&&&$-R   67
83b5  6783U/.c#2
d]U/.cU#2e95  678A367A<
URR90 ;#; 6783fNgU
,95  678A3U;
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_R U 7R9_R U 6G9
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*]aA%67:!-]3X67
83!GHDb
•K783!+A!dm]mD,e
•K783, 8md+!]:e&
•K783, 8dA:e&
•K783, 8Ade&
X R U #292#+6GA!
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iA9iR]&
X : ;G<U AiA67867:!-#
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 '2'!G 
,U67:!- 6#H6^< I<i
678$''U 678'!GH
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8  

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PS
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• ()')!*+!,$!-
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 #$;'9<&'-9'#%=4#&
F(Cb2^,4)+<456\a92^9?)1+)c6,4)+-,;<4c*,2)+?)@A1,B93456
4@,):+*4)6,)A1,?)d.4`+[,:4\2]?)^,_^94V564)VW,:.`+)*+
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"!'R /!+#+9!+#  
U67:!-' '[t)]D-;'%'I$
 #$'A+%' U67:!-'
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. U67:!-'U 678X
""!'R !+77, )•+!"!6!b
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9B!7AC9a<'#%k ,A
'
  '%##,;R63'I-&‚z U
67:!-'U 77,7U!I9R742
'46x97,7U!B!79,3+!!GaA
''!--A<'U<AC97,7
U7&
F(F(7+89,:2=>5+-2)c6,4)+-,;<4c*,2)+?)@A1,B934564@,):+*
4)6,)A1,?)d.4`+[,:4\2]?)^,_^94V564)VW,:.`+)*+:9\a,
3.3.1. Hoàn thiện kế toán chi phí sản xuất và tính giá thành sản phẩm dưới
góc độ kế toán tài chính
l&l&?&?&z': ;G<I<U67:!-'G
<U 
X""!'R /!+#-T!A67
8 !'S: ;G<I<U'G<U
 T!Ai678&!+9)678A
T!~ !9'[U! A678
A9T!['T 678<7 
 U: 9t]UB! &
l&l&?&V&zG6 ' I<U
67:!-'U 678
X++F6G6 a<'
 &.U6< 7>V?9>VV9>Vj9?fO+
K 7>V?9>VV9>Vj9?fO'7[!6 d
% /IC!eWU,&Xt 6 `
>V??9`>V?V+67>V??9>V?V&/#9
+3 6 7>V???9>V??V9>VV9>Vj9?fO$I
<U 6'U iA678&
l&l&?&l&zR  U67:!-

• z' U!+'IA!#2
'
q .T B!7ACb-A<7,7+-A<
'7v',;739'%"77G,S# 7
6E-A<'7
q /+!%$!;#4'I1a'A2F!-
<AC$7,7U"!'U,;,#T!h ,

• z' U1#2
5G'7Wz•#U#+TAR1#267:!-
7 'U1#29'7,7$#U#+
TAR1'+B!7AC1:37 'U67:!-
!&
\$<AC)# U1#2)
AT@167:!-9 A 'U67
:!-!9T@167:!-7 'U
1#29'I7 U: 7U1
#2'7U67:!-!&
• z' U67:!-!
X  +1AU67:!-!,U';
U&` %",U67:!-!<U'U67
89tG'U67:!-!G;%U'U678@
'6!- &##4<678
267:!-R],6!-,%4%,;U
67:!-!<U'U678&Xt#4<6782
67:!--R6!-,%49%";U67:!-!Z
<1,:!-,%49t";U67:!-!
1,<IAU4H&
/ +FR -!67A<&_R 
-!6^AT!!$#%%67:!-;

9#t$E !D'GG;
:
'[1G'%%67:!-d#T!67A<
@#3e&
l&l&?&O&z'1, U 6+#+'
  678
KGTT!Z<1,'  678
GA<iA6789'I%#!,%}
A6786^;!7U)91,A67
89R';-9 1,'IA
262<AC9+1, 67:!-2iA67
89678 %6^7 ;!7U1,
T!R9678 -% ;!7U1,U
R&
3.3.2. Hoàn thiện kế toán chi phí sản xuất và tính giá thành dưới góc độ kế
toán quản trị
l&l&V&?&z%,  2<
 U' B!7#;U67:!-' 678
X""!'R /!+,  
%% U<' B!7#;&` 
UA'!I9:xAC'!- G<,+
B! ,  U9t B!7#;k6x
 UD4!I R
AI ,  B!7#;!- AS#&
.T!%'A2F% <A
a<,3b B!7#;3t |9$
 B!7#;,I #4A#-@‚%<a<
'@A2#% , #&5D46x
%<6^<74'U#'6x 
 U B!7#;&

l&l&V&V&z'1AU67:!-$'B!7#;
:
U
'TU#-B!#FG' B!7#;9$B!7AC<
U ]^tY B!7#;"71AU
T!+! !9t4} 1AUT!!-
 B!7#;) !9iEF#
B!;U<&
l&l&V&O&zG;U'AI2 U
X2:12#+%G;U6
a<'T!67:!-9#,; u!I9#% ,
1'+9'I7,7;:12+6 '2&
.:12G;A6B!#FG' B!7#;
,3B!'66 );'22 
B!7AC$#< , !U1A'
!B!ƒ&
l&l&V&f&zG,   B!7#;
W   B!7#;A678 B!7#;9A@#-B!
#F$ B!7AC#< B!;6 6!G&5$,   
B!7#;262A'mA2B!7AC%tY ,  7
<#%, F9=$!9D477,7+!"!
-;
F(Ie'fgT!&h E
OPQRR$EPS(
#T#4962# 
#3+m9'-TA!]#G' B!7#;
AA667:!-#678-A<G' -
-&\!G<T!9tY 7B!7AC]^96x
!B!79<AC !G"!'&\6G, @4
B!7#;UX""!'R /!+Ab

!+'IA!9Kx ,;!B!79/1#%F
:
4A9p!7AC]^U67:!-!
F(K('iM'!f$
' !"#$$EO
PQRR$EPS
3.5.1. Về phía nhà nước và các cơ quan chức năng
/7, 9U6 9 '@,7 B!
-2 B!7#;# +&!
 #+ +, x ,%6 
$F]$4 !+'T7&
3.5.2. Về phía các tổ chức đào tạo, tư vấn về kế toán, tài chính và quản trị
kinh tế.
X 9'-'T 9U'B!7#;":12'
R#%'T 9<'F'9mAC!'
2=97,74F6!E$IA!<'
'&(mAT'!+''7@
''a<':! #$&
4:!+3 A,D~'T!+'9II)
U6  !"!4F&
3.5.3. Về phía Công ty cổ phần đầu tư và thương mại Thái Nguyên
•5G' B!7#;#bX"71I'
#%B!7AC B!7#;$@47@#B!;&
•W  7< F<AC962<
) U' B!7#;&
•/1#%k1'+ 93 AI!-
[! B!7#; ,,7&4:!+II
9U6 1'+ &
:
RJR

(@,)23?4)+<42=>_j46+,:)+a,2k9
5$ !"!I97,762D9#'
 #$ 7i%F, 
U' 678&.%'I  9],A 
U67:!-'U 678'#tB!#F#'!
-"9;49U: E B!7#;
# B!;Em'B! #%67:!-
&5$2<''+!T„Hoàn thiện
kế toán chi phí sản xuất và tính giá thành sản phẩm tại công ty Cổ phần
Đầu tư và thương mại Thái Nguyên…C€7'TACA!I'2=
'!G%#)7 U<"''
RB!7ACXX"5"!'R 
/!+#+' "!'R"!
#B! #%IB!G&
C(l2_@2),:)+a,2k92=>_j46+
q.T]ACA!IbzG )'-TACA!IR,7'T 
U67:!-'U # 
q.T]2b.IACA!I+!2# 
U67:!-'U 678X"5"!'
R /!+&
q5T:!-6G7  U'U 
@4B!7#;U#;X"5"!'R
 /!+&
?
F(m+4Vn,:56?)`.5+,:)+a,2k92=>_j46+
om+4Vn,:,:)+a,2k92=>_j46+
q/+!ACA!I!'T U67:!-'U
678# &
q/+!2# U67:!-'U 67
8X"5"!'R /!+&

o)`.5+,:)+a,2k92=>_j46+
qc!I'@I#!+!976   U67
:!-'U 678XX"5"!'R
 /!+ U&
I()VW,:?)*?,:)+a,2k9
q_R A!Ib_R A!I,!'I9A:
:v 62'I9< ]62'I9<#G
A+ B!A!$ A[!#62'I' #$
i&
q_R $bWD R    
dR i9R 79R U 9
R <1Ge9 R 1U
dR 9R 66 9R A+e9 
R G+#'+!]A< 62'I
<6GA$%#,7-'UB!A!IE R
 T!#F[!9 R  dB!9=;e9R
 D;$F B! #%'B!7+!&
K()p,:_q,::q?2=>r9s,5t,
q`76 9+!2# U67:!-'
U 678D4+!#y)D"
#4X"5"!'R /!+#
 B!7AC'$6 U67:!-'U 678&
V
L(<42392=>r9s,5t,
/"A43"!'A!I9A!I'@<,Rb
)VW,:ucCA!I!'T U67:!-'U 
678# &
)VW,:Cu2#  U67:!-
'U 678XX"5"!'R
 /!+

)VW,:Fb(7   U67
:!-'U U 678XX"5"!
'R /!+
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 !"#$$!%&
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(F( ' !"#$ $!%
1.3.1. )*+,+ /01,2)3456,7+89,:;+,)4<2=>2)+?)@A1,B934
p! #%67:!-AB! #%<,!Gb
A!A9G<A96A$67:!-67
89A'';'&5AB! #%,Y# U'TA
6GbXUTAR9T9T#UWz0zsm''6x
A9U'TA'IU'T'IA!999
KX5s$267:!-&XZ)UA+
B!67:!-<U'U67:!-&XU67:!-
 64:!+#B! #%9$'
B!7AC' 9U67:!-<I<4Hb
 9B!C9@&
/'I9U67:!-A,$!,T, U'T
A6G'A'IS,Y#A+B!
67:!-#4H-;&
5G' 9U67:!-A!mAT'H67:!-
-;'7AU2&.%'I9"621,)U
'+!&XUH A)U'T67'AA+
B!GA<67867:!-##H7F7#
#H &#9+!A627R!" A'I9
679T'G9,-$<a'U%&/+!
AAR63 6#U9+!%U&#+29

)U<U'H<+!d 7
O
7#7e)7+!H<U'U
d!KX5#D-!"'Ue&/'I9U'+!
Z !'T]A<t !'T]4&K3€62
 ,)+!'U'IA]$9U-'I'
R!$; #;iA67'B! #%67:!-'+!
"!u!I E&
1.3.2. Khái niệm, bản chất và chức năng của giá thành
( 678A,$!,T, 7U'T
A6G'A'IA+B!GA<6789'9
A'S&# 678Z,D)U
#2 'B! #%67:!-9+!7<,D$ 
67:!-3,D U 6#H
&/)U' 67877
< #;2 A!67:!-+!a67:!-9+!' 
7+! A+B!',am7RUA6G&
( 678AZ+!<7 B!76x
'I9A'T'G#B! #%67:!-kUEm 
7 9u!I'S6x
1@6!-A9-A<67:!-A9-A<67:!-9
-U'@A<!I&( tA@B!
#F$; , ': ;!B!767:!-
1.3.3. Quan hệ giữa chi phí sản xuất và giá thành sản phẩm trong các
doanh nghiệp
.T2-U67:!-' 678A] !
B! #%67:!-&XU67:!-7 ]U67:!-t 
6787 B!7B! #%67:!-&-7 7U 6
dHH#!$6e' U#U#A+B!G
A<6789;'S#H+Z+! 67

8&/   678A,$!,T,)
f
U,Y#,-H3HA+B!GA<
'678S#H&
XU67:!-
3"!H
XU67:!-
 6#H
 678 XU67:!-
3!GH
W_v(um+w9>,)-:+p>2)+?)@A1,B93456:+*4)6,)A1,?)d.
p!6RD-b

67
8
†
XU67
:!-3
"!H
•
XU67:!-
 6#
H
q
XU67
:!-3
!GH
##4<],U67:!-3"!H,U
67:!-3!GH]678A3% ,
U67:!-#H&

()U67:!-' 678GB!I'
!9,+U67:!-A"!'A!+1[B!7"!#
A 678&\] 6GA! I<UAR63$
U 678'%'I'ASUU67:!-7
3#2 6789<U6^<
678&
(I( DE !"#$$!%
1.4.1. Phân loại chi phí sản xuất
5$!I B!7AC9 9$#UkB!
#%#B!;9U67:!-"7<1A
 +!a<&# UU67:!-
4<1A +!6!b

Phân loại chi phí sản xuất theo nội dung và tính chất kinh tế của chi phí
 1A46m: Ua!'
U-'AFA!GU91,
U 6&X@'+!#+9U67:!-<
>
 !G6!b
- Chi phí nguyên liệu, vật liệu:WD, #; A!+A!9
'IA!U9'IA!9+A!9a9'IA!,;:12
R,79S6x67:!-
#H,  &
- Chi phí nhân công:c,6GTAR9T7#79 7
T#UWz0z9Wz•9Wz/9`_X51'1'+67
:!-#H&
- Chi phí khấu hao TSCĐ:WDU-!,KX56x
67:!-#H&
- Chi phí dịch vụ mua ngoài:c,6GT#7'T 
;'!i,+bT9T9Ts'

67:!-#H,  &
- Chi phí khác bằng tiền:WD,U a
67:!-,G!G#+bU 9F9!+B!7 s
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Phân loại chi phí sản xuất theo mục đích và công dụng kinh tế của chi phí
- Chi phí nguyên vật liệu trực tiếpbWDU'T!+'IA!
U9!+'IA!9+A!6x'U#267:!-67
8&`U'7)U!+'IA!6x'
U!')67:!-&
- Chi phí nhân công trực tiếp:WDU'TTAR9-7#79
6GT#UWz0z9Wz•9Wz/9`_X51#267:!-&`
U'7)U'TTAR9-7#7' 7
#UAR1'+1:31'+, 91'+B!7
AC1'+ 9s
- Chi phí sản xuất chung:bc)7Ua''B!7AC
''67:!-!,I67:!-,DbXU1'+
1:39U/.c9U-!KX59UXX*X67:!-9
U;'!d9e9U,T a
j
67:!-!&
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Phân loại t heo mối quan hệ chi phí với khối lượng sản phẩm công việc,
lao vụ hoàn thành trong kỳ
- Chi phí khả biến (biến phí):cU$'T6GRB!
hA!I'62GA<67867:!-#H&!A
U!+'IA!#29U1#2&
- Chi phí cố định (định phí):cU6G62
GA<67867:!-&
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Phân loại chi phí sản xuất theo phương pháp tập hợp chi phí và mối

quan hệ với đối tượng chịu chi phí
- Chi phí trực tiếp:c)7U67:!-A+B!#2
'67:!-#A678]#22A';'
-;9)U @'6GA!iiG$#2
iG<;!U&
- Chi phí gián tiếp:c)7U67:!-A+B!T!
A67867:!-T!'A'29)U
 71, G<A+B!+!!8
U<&
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Phân loại chi phí theo cách thức kết chuyển chi phí
- Chi phí sản phẩm:c)UmAT' 678<67
:!-#]<!'9+!%7'[#
D&
- Chi phí thời kỳ:c 7U 6#H 9
U4HA)U#2A7A<!I#HE 6
dU, 'UB!7ACe&
1.2.2. Phân loại giá thành sản phẩm
5$'+!"!B!7AC9 ' k+!
"!': ;U:  7 9 678<::v
T! !  1A6!b
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Phân loại theo thời điểm và nguồn số liệu để tính giá thành sản phẩm
Q
*2'4'R636GA!U9 A,A6!b
- Giá thành kế hoạch:c 678<: ;#,
'9<U#+R63U67:!-'67A<
&( ,I: ;#
67:!-&( A+!--!9A@
$1U%%2 &

- Giá thành định mức:c 678<U#+R63 ;
U'ZUR';678&.U ;
k<2#67:!-9678&( ;
AB!7AC;9AU: $: ;
B!76x679'I9AE'  Em 7 
u!IS2#B! #%67:!-1
!B!767:!-&
- Giá thành thực tế:c 678<U#+R636GA!U
67:!-2S 6I<<#H'67A<6782S
67:!-#H&( 2ZU <6!EB! #%67
:!-678&( 2AZ+!<9AR63$: ;
B!767:!-&

Phân loại giá thành theo phạm vi phát sinh chi phí
 1A9 678AAb
- Giá thành sản xuất: ztFA :3,D 
UbXU!+'IA!#29U1#2'U67
:!-!U6789'9A'&( 67:!-
<6x$6 8I] '
A@$U 'G, 9AS3 67:!-&
- Giá thành toàn bộ: WD 67:!-'U, 9U
B!7ACU678'9A'S<+!&( 
,678A@$U : ;A<!I#!

(F(GHH !"#$ $
M
!%
1.3.1. Đối tượng tập hợp chi phí sản xuất
5G<I<U67:!-A'U
67

:!-
"7I< +!"!$# 6 U
67
:!-'+!
"!U 67
8&
z67:!-<3T!;$ !b
X 
1
:3967:!-&‡i;$67:!-A,T!
A
6789
2T!' !9 B!#%

67:!- 
!&.%'I9U67:!-k 63T!;
$9
T!,I9A+
B!T!A6789'9": 
;
Em'
U"7I
<&
.: ;G< I<UA1!"!+
"

  U67:!-&X: ;EG<
I
<U
67:!- <+!"!B!7ACU67:!-9


G
' I<U67:!-i1!v
,
"!9<6GA!9
6
 &
($I<U$Ab
•/R 6Ub_1:39#67:!-9,I@s
•5G<;!Ub678967896789R
]s
.: ;G<  U67:!-#9
 72#+)@6!b
•5]$'U#B! #%67:!-&
•5]$'R-!67:!-+&
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•5]$678d5]Uu!I9]$6x9]$
R8e&
••+!"!$#9$6 U'+!"! #
,&
••+!"!#%B!7AC!' #+&
?N
.'IG<I<U67:!-$Ab
•i1:39,I967:!-]&
•i],B!#%&
•i6789iR';]&
•i678]i,I678&
1.3.2. Đối tượng tính giá thành sản phẩm
5G<U A A6789'9A'
67:!-9"7<U '

R';&
0 ;G<U A'"7A"!+
#,'U 678 &WI 
@']$9A678A'9U-
678$: ;G<U a<
.: ;G<U 3i$k
72'T!1Gb
•5]$67:!-'R-!67:!-b/!
67:!-$!R%i678'AG<U &
/!67:!-A%i678iR]A
G<U &
•p!#%67:!-b/!B!#%
67:!-7R9%G<U $A6789;'
3!GB!#%&5G'B!#%%G
<U A83!GB!#%]x
8iB!#%&
••+!"!B!7AC],A+!"!"'# 
B!;#B!7#;kA@B!#F#
': ;G<U &
1.3.3. Kỳ tính giá thành sản phẩm
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