luận văn kế toán Hoàn thiện kế toán chi phí sản xuất và tính giá thành sản phẩm xây lắp tại Công ty cổ phần đầu tư và xây lắp Thành An 665
Bạn đang xem bản rút gọn của tài liệu. Xem và tải ngay bản đầy đủ của tài liệu tại đây (429.2 KB, 100 trang )
!"#$
%&' !(')!*++,
2.1.2.4 Quy trình ghi sổ tổng hợp chi phí nhân công trực ếp: 37
2.1.3.1 Nội dung: 40
2.1.3.2 Tài khoản sử dụng: 41
2.1.3.3 Quy trình ghi sổ kế toán chi ết chi phí sử dụng MTC: 42
2.1.3.4 Quy trình ghi sổ tổng hợp chi phí sử dụng MTC: 49
2.1.4.1 Nội dung: 53
2.1.4.2 Tài khoản sử dụng: 53
2.1.4.3 Quy trình ghi sổ kế toán chi ết chi phí SXC: 54
2.1.4.4 Quy trình ghi sổ tổng hợp chi phí sản xuất chung: 60
2.1.5.2 Tổng hợp chi phí sản xuất chung: 65
3.1.3 Phương hướng hoàn thiện: 79
3.2 Một số giải pháp và điều kiện thực hiện nhằm hoàn thiện kế toán chi phí sản xuất và >nh giá
thành sản phẩm xây lắp tại công ty CPĐT&XL Thành An 665 79
!"#$%&'(
-*./#0 1)
! "#$%&
' () (*+,
/
0 "12%
34-5"6 "#78"9-5"6
: 3 "#-5"6
; $<=,) "#$<=,+>"
? ! "#$%&
@ ! "$%AB
0(! 0&C2"$%AB
D(E D%2"F+6
' D(( D%2"F+GH"
/ 0 0"#2
!"#$%&'(
D(3 D%2"F+&"9
!(0I !A"9"12%A"J
: DK DCL%M
; D34 >NH"7
? (K (H"OL%-B
@ !PP !%Q+=R=C
SS S">-B"CT
-*233
-*24
-*334
!"#$%&'(
!"#$%&'(
!"#$%&'(
0"66"U"C-7>-"F+*+VWU"L>
"9XCY"9*"XC2XCGZQ[1"6T-R
CXY\N8[+]"+^_3[1"64"93C+`1a+
2"6bC6"U"YU"[1"6B-cUU"2
XCYH"8U"1"66"U"4"93C+GXdNU"6LC-]
*\d52U_
"7H"8U"[1"66"U"Y1"64"93C+%"e
U"d<>W1X1T_FXF>-"FJd
-7B-c>=2C"94"93C+%"Xd>1"6+U"b$J
*-CU">=2C"9U2"_4&[f"g">=2C
"94"93C+%"*2-Cd$%Q++U"U"&\A&.8
"#$%&">$%Q++A"LC+bC>
=2C"9_"61"9+"#*">$%Q+XMhCW2
UYX"ZC2\"8YT#`%+N%2$5O*"B6bC
=2C"9_
KCc""C58*"
i+&-a+H-2d2*H#bC"9
CC=>1%T6-7B-c_F*\
\"8C2&U""#Ng-C&&Oc"%+N%2&\$%
Q+."9*2>"#$%&#">$%Q+%"
\2"-]_
) !"#$%&'(
&>j8J-7i+G5C]["56789:;<8=>96?8@:;
A:BCD8EFG9H79B8:I;?9:78:CD8A:JKELMNOA9P;Q8I9M@RA:S8TSF9U
H7ELMNOA:78:*8++,V+7[587_
3H"=bC7[58O+'ek
ek^"F+$%Q+YJ$%&L%M"#*"
_
e k5-*162>"#$%&#">$%Q+
*"_
e'k)H$AM1"6[&a+2"9162>"#$%&
#">$%Q+*"_
P2*6[c""C`1"6J7N""61F->
1g"d"6$XYi+-&+28\dM1"6XXbC
Y>CB-2f162>`XXbC>N*Y^
N"9">2!_3l(dm_
*+,-./+01
2 !"#$%&'(
!"#$
%&' !(')!*++,
W@T;XKCD8A:JK@YZQ8I9M
!%Q+$%Q+\*2NR"$JC2HbC2
c"Y8"9=5Y"6NB^2 Y\"716BBU"
&YXFNC2O+=U"+^&Y-7+^&Y=U"+^U
-7+^U\=5i2Z"616_!%Q+bC
NC2O+> "9Y==,Y"C2Yb\"Yb
"9YN#"lYcY *Y HY
N7eQ+n
!%Q+X>^-"7N"91>U">$%&1>Y
$%Q+> ==,Y81"6-ZnXL+UY16&J
*+C#e"6Yc""C"`$<=,c="n
^"F+f"g""9JL%MC*2>$%Q+&
"6%"\8=2>o=52>"616Y=52>"pL> $%&
%"$2$>U"=52>Y&=52>+U2+CN%2"F+2
q"%+"F-b"-2_
!%Q+\"7,i2">=52>2^">gC8U"
71F"9-r-#&XC_
3 !"#$%&'(
!%Q+\AB*"e"$%&f>"[1"9$%&+>
+XY"6NB"Yc"C2Hn%"="Fi2BC"F+^$%
Q+.67>L%M$<=,Y*2>"$%Y8-&J*
=2B%R"[bC"[1"9"7"7Yc""6=l+&+>
gn
c""Cj1"1R"261"2 N"C2C
2$<=,c="YX,H2L+Y#J*[1s8
bCj Xd 2-2'>t/>YX
d 1u2U",T+_K> "\"C
"["C"2*Y+v""C"2**""C"["91>CY>
"9c="l-C2"-c"B>H-&UbC>6A+"
-cY+CY`,n7"9JL%MY">+$>%"^VY
12C]%+N%2&\ Z"616Y=52>>
2\N%2NR">_
!%Q++C#\Y>>=,[+^1"6Y
#-BY98n3X-&C=**"+C#H8Y+v"
\=5i2+H"616Y1s8-"7YX">-B=52>-"7
*"+HBC"F+&BYe"" Oc"e"$C$%
Q+2\C2$<=,_d^"F+X>HUU"
">-B$%&=5_
4["7Q&\Y$%Q+bC*"7Qw!x?@@y
@@@>"7Q1>i2LBbCU_%+N%2[1s8Y
+s8YC29$"+"-c_
Đặc điểm sản phẩm dở dang:
& !"#$%&'(
P2^WbC1"=2C-2h57$%Q+
=R=C> =5Y*+, =R=CC2
2^G2C"6N"C2C2>_Wi2
eJC2>bCj\O=5+>">Y>
B$%Q+=R=C_A"U"d\O=5LBC2>
$C1"22NH .6A"1z162> C
2$V\2"$%Q+=R=C_A"U"d\OLB
C2>i2"F+=j1s8\M.$%Q+=R=C{1A"
\"9C*U""F+=j1s8\MX_
P2> =5Xc""C"1u2="Y"7LC6
"[A"\YB%R"[NR"6A"7"77R
cO*"$%Q+=R=CA"+v"1z162>YX1"U""NC
C2_4"9>B">-B1"F+$2>L%MA"U"d
$%Q+=R=C"91X1T2X"-"7>
X"_
[W@T;XK9R@:\@9:;@Q8I@Q8I9]^8:@YZQ8I9M
456789
+H=2C"91"=2CJ">
=57L 2*HbC\5"9Zi2L
-2=5_
-7e$RO$e+c"YO$e1s8"68=52>Y
NX>"6\=52>Y#2>1A"\8"9YY+>Yc"
"C""6F2 _jXC-C16L%J
8Y5F5"9 _0A"\26.N
: !"#$%&'(
"C2YC2>U"6X$CX$VN"C2YC2>U"b
2^>A"\1>_
_T`4Q:^8:9R@:\@9:;@Q8I9]^8:
; !"#$%&'(
38LC&&2^"C2
0M16\O1"6U"b
CCCCC
QNBO$e1s8
8+^NaJ"
8N"9>"N"9>
J"
3"9+
CL62>
(O$e1s8NC2O+kP52>YN%V"616=2boN7p
&_P52>"=2N7-ZoN7Dp#2>8-C\
N7&8]"">Ng_!C1"8=52>"\N7
&8YN7D$V1%2$>+^Na",,2>"616
+^NaYJ"W\U"+^Na56 _
8N"9>"YN"9>C2C2H"9"6i2_
D"9>"N"9>C2C2H\8$C22
\"CYZ"6HY%+N%21s8Y&\C2C2
H_)v" $VXN"9>"N"9>C2C2H,
F-"7W\_
>"\5"9$C1"N7&8O$e"616
+*NaJ"YN"9>"N"9>C2C2HYL>
"\Ji2>N"9>G8_
!C1"1M\OYN7$VF2N7D+H12%"[*+J
"i2LBbC8=5o#=,kS">-B\O1"6
|}Y">-B*+J @~">-B\O•">-B\O1"6|@}
Ue}.">-B*+J~">-B\O•np_!C+v"
"9+YN"C2j"C"2*Y*+,1A"\"9YN7$V
C2>"62N7D_
!C1" C*+, 2YC"N7CN7D
"6J"9+YN"C2C2$<=,_"9+
NC2O+kboN7pY&o6XpYeB"oN7Dp>
X"7LC_
< !"#$%&'(
(C"N7"6 CL62> 2 $C1"G
"9+YN"C2 _S">-BN7"dN%2~">-B\
O_D7DX->"9+N%2 -2 >j1"N"C2
_0" \&XQ+L[7=9Y">-B7=9
">-BA"W_36N7F61"#2N7Di2O$eL6
2>$C1"Q+BNB"%+.N7D$V%"F-%*""[
2N72^-j1"#2> "6i2_
= !"#$%&'(
0>$?-77569
_T`[4_@GF9R@:\@9:;@Q8I@Q8I9]^8:
0"-Z =5(KWNCG*2"6
-"F1C"Y8=52>5"9 $V\"C22>H"-5"6"
=U"$5{*2bC&-7_>eB"XF7"[C2H
*"BCNe"" +"9c",_-2L> ">>
$"+CN>34Y*+J"[n>H""$V1"6B7>&
C2e-5"6{*2_"6H" $V\N>2>2c7
[FXd{*21Bc"`8\1"F+$2>"#_
U"+v""F+=j1s8$V\"#2j"C"2*"
XA"W1" 2H""$V\N>2>2YN
"C2[5"9L62>U"b _
"FD8Na@:;A:BCD8EFG9@YZQ8I9M_
4"9L%M"#$%&`">$%Q+WLC
-]A"U">=2C"9$%&X"=2C"91"=2C
' !"#$%&'(
#"9
#"9
@
#"9
#"9
':
H" :H" H"
-c?-c;-c:
X"-"7_^WbC> c""C"1u2
="Y"#2+H -&U7"9$>C2-2L%M"#
11F"6bC+v"_4.8+v"NH8YfNC-2
[%"B->"9+-2*+"bC+.,F$Ck
@4
yeLCL%MYX2L[=CFL6
BY5"9>L[hC,bC1HQ+L[bC*"
H"O_
yK6B"6\Y162*>-"F-Y="*bC_K6
B2N>$A+U"-2*+"$A\2N>bCj2*"Y
L6BH7+Ai2"[.Jn
b S">+$>Y{*2">+Ac"L%M1>-2"[
"91"=2CbC>L%M"#
C"n
-#+AB#C-#+DA
K%MG*22NH2*HbCYi2=r">"[
..$%&1"=2CY[.."#Y"6H" _-5
"6G*2[+]"2*HbC1"6Y162*Y"#YJ
#Y"C1iRY1}8Y=5>L6LB
L%MH"NHnWU"X">+AC+"C7=9162*Y=5
2>"# Y7=9B+J[34Y*"vn
X">+AC++2">+A[+^1s89Y>
J1"F+$2>^V"#Y-5"6{*2L> $%&YC+"C
">+B&\Y$A\348&=W2 YOc"
)E !"#$%&'(
J$5Y1"F+$2>$A\C+"C"XFN$Y
"%+2W\U"1A"\"9_
FGH-!IHJ
"616N%V1s82> YU\+JH"7C2
34YN+>+XY">+$>[1s8-2"98Y$<=,+>
+X,, _
3"7J9"W\U"j Y34+U"F
N"6YJ=,-2" Y5C]1s8"`
NA-#2*"+>+X\M2> 1"-Wc""C"_
0"F+-CYA"95"9+,"7Y"6H" Y[
&>N"9>%+N%2"6H"->G#c""CYA1u+"
#_A"\U">fNCY-+=5>L YB+J[
1"61s8Y%+N%2&\ i2Z"7QbC
_-5"6L%M-C"6NBY+>+X,,"YX->"9+
i2.-*+>Y>$A[&._
FG-KH!"#
0"F+-CY">+$>L> " F81Bc">
Jj"7LCOc"*2>""62$$>162>a+
1"F+$2>^V"#i2=52>_\+>N>2>2162>
i2Z"7H162>_
i2=r">H$<=,YNA2> _[
&>.J"%">a+ZAY*28$<=,\M
O"#YLs"[9_
)) !"#$%&'(
K%M^V>12%\bC_=5162*\Y-%
\2>A"\"7LC_8162*>-"FYL%M$<=,AY
"$%Y">-Be"9_=5 =9e>[dC
"e&AY"$%n"[fCA2> %+N%21Bc"Y\
MYW\U""9+,$%&1"=2C_
C+"CL62>1Bc"> Y()PDG2_
=,e>#`H"NHjO\"8YO"-\>Ls
XX1>_8N>2>2AC2>1Bc">12%XX
U"U_
LG7
4TfNH8"C2=Bc-5bCYXJTC+
+Y[&>b-e2(K">+A-2"9{*2YL%MY
"[>h5-d""9Y>#Ye$R8&Y
>6YT+$X$J1gi2D34YN%29-85-BC_
J"[>"Y\..Y<M
"9_+A"A">+A"LC9Y>H^€-C2""dC>
NH8`>bU"_
(9AQXC>N%N"FYN"F+•YN%2+8>2*"TN%Y
""9YO$e"7LC_
=5>LB[L%M"$%Y-C"6NBY+>#1A"T
f_8162*Yi2=r"YL%M"#"9U$"2*Y"92*"
>"#1>HH"NH_D>2>2#>1Bc"..
i2Z162*[>"#TfFXN"9>L%M_
FG$?MN"O
)2 !"#$%&'(
C++Y=5162*Y"6\$6"+U">-"F
O5_C++-2>"[e6H"$>A"
U"c"C2HY>F=,Y2*2>-"FO5Y
>C2N%2HC2H_
8162*F=,$<=,5i2j"C"2*_i2
=r"YA17[$A\Y&\C2Ha+$6Y"[A"$<=,
C2H\MYZB-#T57+bCc"C2
H_
i2=r"c7[$A\`&\C2HFX
N"9>"[FC2H1Bc""dC> Y()Oc"
X>N"9>C2C[C2HbCNa>162*
F=,C>U2*2YNO"=€D43_
=5>#$>eRYN%2"F+23_0iR
1Bc"Y1}8>-c\"*+8C2Ha+*2H52
c"C2H_
)3 !"#$%&'(
[
cd%/1e.$
!$.!(')%&'
!(')!*++,
[/>96?8@:;A:BCD8EFG99P;Q8I9M
"#$%&bC\B2NH"#[C2H$A
C2H8XC>$"-2L> $%&&7">
bC$%Q+_
i212%+,#">Y"#$%&ReBNC2O+/
12%+,"#k
y-K5-!kDC2O+2NH"#34#Y34,Y
816&n"6F" "+TY*Y$YuY>Y
$g"Y>Y"n
I-KkDC2O+>"#["[e#Ye,Y,
&en>12%X#&i2ebC-5"6$%&_
y-KPQDRSk2NH"#2>)a+5"9
1A"\>Na+>"7"9Y"[e8
+>Y"#1&C2)n
y-KP/,>k>"#$%&bCH"Y-c
=5e"7L%MH"=5Y>12%-#i2eY"[
TCY1&C2!=W22*HbCH"n
)& !"#$%&'(
F + -r e > " # # "> ! *"
Yi+"5C] T/"4N_
G\1R"C2$<=,*"{7KC_
X">-BUc""C"1u2="_
D7"C2k!R=57KC
D78k
S">-B\Ok;Y/? Y? Y@@@43
c""C"k \1R"@‚;‚ @@:2
:‚‚ @@_
6c""F+"9C G2i+"-#=•$A"9
*2>*"LMwT+ @@_
[/>96?8@:;A:B8IFMf8Hg9N;<F9]h@9;>A4
29)9)9)O-D
"#34-5"6"#bCd2*"34&5FbC
!Y12%+,"#"6+}-]U-2">
=5c"6+j~y:@~XF>B-5"62j
Y()_P2XY"9*2>#>b"#34-5
"6WLC-]Y"Z1"F+$2>\\34$<=,
2 Yi2=r"L%M"9=5B+JY+C>
$"Y$<=,YN%2L%O"34$C1" 2_K%M
A"#341d%+N%2&\ +fX
2"9*"> =5Y"61"9+"#_
"#34-5"6\*2>i2">-B56bCj2*"
34k
): !"#$%&'(
S">-B56
34 ƒ
S">+C
34 „
"#
+C „
"#8
FYNA=€
48Y34$<=,*" =2+Hc"-2NC{
=23l(d)*-2NC{ %+8Y-5"6
+"9U"122^+CC*"BCee"" _A"U"
d8"91X+C$V-5"6^C6 _
34$<=,-5"62 NC2O+k
y34#k"+TY>Y>iY>>2*"Y$Yu>2*"YA
5CY9A]"7n
y34,k"YiY$eY\$XY>2*"=___
y3"7"9k=="i…iYT? Y=cY=12+CY1#An
y,WC6k#YC>"Y1"+Y7YNYA#YAn
y48"91>>Y1Y"">2Y-C"6NBN%2HC2Hn
(6>2*"34Y8G\^+CF6
o1A"\34G\=52>-Ua+"%+"F=jC2^"6
,p_c34$<=,2 \+Ci2=52>$C1"
1"F+-C&\XF\$<=,C22^*+c"12
-2c""C*"-c_1M16\OU"&
%+N%2Z"6H"`"%+"F.-*&2>C&
\34_
29)9)92-H"/PQDR
"12% y""34-5"6
"12%\+R""62j Y()_,FJU"
0 yD%27KC_
); !"#$%&'(
Kt cu:
D73\k8\"#34&=W-5"62=5
D7Xky">-B34&1=W68*"12
y6"9O"
yA"1z16F"#34-5"6
"12%1X$A=A"1z_
?UPQDR
yS"&[B*+Jy+•$A@'y0
y"6812t+•$A@y4
y"6&12t+•$A@ y4
y(XCeN>YXCeSSY\O1"6
y"6t+•$A@yY"6"t+•$A@ y
yS"&[BC2>t+•$A@yn
29)9)93456-P$H!"#--!-K
*2>""634i2e>q$2$2*2>
\i2e>171C"c7_
,F>H"TJ2=52>162*"F#2>
\8"6,,2"X>8bC{-R1s8
"7F8162*+C82 _
0">$"+C$+7+34YH"""6"&[B*+
J<"[f162>_
3;XFCi[4;GMTj8I:k9PK\8I
_8Hk4lFCi4mb/
nDCi2K$A‚ @@‚KyD
3oA:g84H" b7KC @‚'‚ @@bCDH-RDp
'pq%
3@'>@T+ @@
)< !"#$%&'(
!Akn
0#<"k†">+A
7"k*+D.
BC{kb"9+ N%27KC
[B2*+J$A"[k?Y@@Y@@@O
4"6Nadk+c"#-"9$>-T+O‡_
M=2*+JkFC2>"[+C>+"N,"Y$Yu,,"
D%27KC_
c"*C2>kL62>LMwy @@_
;?KTi@/>96?89]Ur8I:s9]?@:toA:g8IUu;Tj8I:k9PK\8I
(K, h tên) (K, h tên) (K, h tên) (K, h tên)
0"34\+C[Yd34C$<=,CH""6812
,F$Ck
3;XFCi[[4:;>F8:gA=:6
_8Hk4lFCi4mb
3oA:g84H" nDCi2K$A‚ @@‚KyD
@‚'‚ @@bCDH-RDp
1v/e3\k0
3@>@T+ @@Xk0''
!Ak@ ‚ @@y30y!
(]7c""C2k3l(dD.
i2XCe$A@@@;?@>@T+ @@bCk*
=5e3C+
38*"12k12 7KC
BC"F+k7KC
f8Hg99U
w
Ci
9B8:
iNUx8I _8I;? :78:9;j8
:y6
@:\8I
9z
:h@
8:gA
)= !"#$%&'(
* 3 - [ {
'
/
n
>$
>/
"
uNH
n
4!
/
D
n
+'
+'
1
1
:@
'
@@
@
:@
'
@@
@
?Y@@@
@Y@@@
;Y@@
@Y@@@
Y@Y@@@
Y@@@Y@@@
?Y @Y@@@
Y@@@Y@@@
H n n Y@@Y@@@
$A"[o"6NadpkC"-T+C"+e"C"-"9Y1-T++c"
.O‡_
!AJA1ˆ+i2k@N"7N%"C288Y@XCe$A@@@;?_
3@>@T+ @@
IUu;NgAA:;>FIUu;I;Z6:78I:Y=:6/>96?89]Ur8I
(K, h tên) (K, h tên) (K, h tên) (K, h tên)
3;XFCi[4:;>FEFG9=:6
_8HkklFCi4m[b
3oA:g84H" b7LCnDCi2K$A‚ @@‚KyD
@‚'‚ @@bCDH-RDp
1/e3\k0
3@;>@T+ @@Xk0
!Ak@ ‚ @@y0y!
(]7c"8k3l4T0>
BC{kH" yD%27KC
M=2&12k$<=," D%27KC
&*"12k12 N%27KC
BC"F+k7KC
f8Hg99U
w
Ci
_8
Hk
iNUx8I _8I;? :78:9;j8
'fF :h@
)' !"#$%&'(
9B8: @SF EFG9
* 3 - [ {
'
>$
>/
"
4!
/
)'
+'
0
:@
'
/@@
:@
'
/@@
?Y@@@
@Y@@@
;Y@@@
Y@Y@@@
Y@@@Y@@@
:Y/@@Y@@@
o8I |,m,mmmm
$A"[o"6Nadpk>++e"T+-"9Y1-T+T++e".
O‡_
!AJA1ˆ+i2k@"6[B&8_
3@;>@T+ @@
IUu;NgAA:;>FIUu;I;Z6:78I:Y=:6/>96?89]Ur8I
(K, h tên) (K, h tên) (K, h tên) (K, h tên)
0"X$<=,34Y162>H"&348"6&12
2>2*"8N"F$A _ _A">2^A" oA"U"
Xc""C"BCN"C-,$Rp
"7162>H"8N%\&82 Oc"<"2
NH""9Jj[f162>_
3;XFCi[{43D8I9R8I:xAEFG9Hg99U
3D8I9R8I:xAEFG9Hg99U
>'T+ @@
kD%27KC
eB#k43
f8Hg99U _8Hk iNUx8I :78:9;j8 :;@:}
2E !"#$%&'(
