bài tập kế toán quản trị có lời giải phần 1

T h .S H U Y N II L 0 I - T h.S N G U Y E N K H A C t A M
HiOu dinh : TS. V O V A N NHI
G ia n g v icn K h oa Ke toan - K iem toan
Tru’cfng Dai H oc K inh Te TP. H o Chi M inh

HE THONG

BAI TAP VA BAIGIAI

n i i

A

x u

A t

15A n

t h o n g

k e


HE THONG BAl TAP VA BAl GIANG
KE TOAN QUAN TRI

Th.S HUYNH LO l - Th.S. NGUYEN KKAC TAM
Hieu dinh: TS. VO VAN NHI

Chiu track nhiem xuat ban

CAT VAN THANH
Bicn tap :

H OANG NGOC

Si'fa ban in :

TH AO NGUYEN

Bia :

TRUNG NGUYEN

N H A X U AT BAN TH O N G KE
98 Thuy Khue - Ba Dinh - Ha N5i
DT : 8257290

I 3 335 7 4 - 9 9 - 2 0 0 1
T K 200 1

In 1.000 cuon, kho 14,5 x 20,5 cm tai Xi nghiep In so 3. Giay
dang ky ke hoach xuat ban so 74-99/XB-Q LXB do Cue xuat ban
cap ngay 9-02-2001. In xong va nop lUu chieu thang 11 nani
2001.


Th.s HUYNH LCfl - Th.s NGUYEN KHAC TAM
Hi£u dinh: TS. VO VAN NHI
GV Khoa Ke toan Kiem toan - DH Kinh te TP.HCM

HE THONG BAI TAP
vA bAi giAi
k e t o A n qu A n t r i
•

•

nhA xu at ban thong

\

KE - 2001



LoTi noi dau
Ke toan quart tri la phan he thuoc he thong thong tin ke toan
co vi tri va tac dung rat quan trong trong cdng tac quan ly, dieu
hanh cdc to chlic, doanh nghiep, d&c biet la cdc to chtic doanh
nghiep co quy mo lan, hoat dong da link vtic trong pham vi rong.
Mac du ke toan quan tri da dtioc cac to chtic doanh nghiep a
ntidc ta sii dung de cung cdp thong tin til rat lau nhitng viec sil
dung nay mang tinh tti phat, xudt phat til yeu cau noi tai va kha
nang am hieu, ting dung cua cdc nha chuyen mon. Ke toan quan
tri chiia tra thanh m ot he thong khoa hoc de lam cong cu ho tra co
hieu qua cho cong tac quan ly, dieu hanh cua cdc nha quan tri a
cdc cdp do khdc nhau.
Trong llnh vile dao tao thi mon hoc ke toan quan tri m&i chi
ditoc dila veto giang day trong may nam gan day a mot so trildng
dai hoc, cao dang dao tao cdc chuyen nganh ve kinh te - quan tri

kinh doanh. Tuy nhien viec dao tao con rong ve ly thuyet, chila de
cap nhieu den cdc bai tap tinh huong de giup sinh vien co dieu
kien nghien citu itng dung nhdm ndm chdc noi dung mon hoc va
co the van dung ditoc thile te nhitng kien thile da dtioc tiep thu.
Vai mong muon gop phan ho tro cho cdc ban sinh vien va cho
cdc doc gia co tai lieu tham khao de tint hi$u, nghien cihi va. thile
hanh ke toan quan tri qua cdc tinh huong cu the, chung toi bien
soan cuon H E THONG B A I TAP VA B A I GIAI KE TOAN
Q U AN TRI. Noi dung cuon sach dtioc bien soan theo trinh til
ttiang ting v&i cuon ke toan quan tri da dtioc xudt ban. Trong titng
chitong, ben earth cdc cau hoi, bai tap ve cdc tinh huong, con co
nhilng cau hoi dung de on tap noi dung mon hoc.
Rat mong don nhan y kien dong gop, xay dting cua ban doc.
Cac tac gia.

5



CHI/0NG 1

IMHfflMG VAN DE CHUNG
VE KE TOAN QUAN TRI


Cau 1: Ke toan quan tri co the ap dung chu yeu o nhdng to chdc
nao dudi day:
a. Cac to chdc vdi muc tieu lqi nhuan.
b. Cac co quan chdc nang nha nUdc.
c. Cac to chute nhan dao.

d. Tat ca cac to chute tren.
Cau 2: Ke toan quan tri cung cap thong tin chu yeu cho nha
quan tri thi/c hien chute nang:
a. Lap ke hoach.
b. To chute thiJc hien.
c. Kiem tra, danh gia.
d. Ra quyet dinh.
e. Cho tat ca cac chufc nang tren.
Cau 3: Sii ra ddi cua ke toan quan tri nhkm giai quyet thong tin:
a. Kiem tra tinh hinh kinh te - tai chinh d doanh nghiep cua
cac co dong.
b. Kiem soat tinh hinh kinh te - tai chinh a doanh nghiep
cua co quan quan ly chdc nang.
c. Xac dinh thong nhat ve tai san, nguon von, chi phi, thu
nhap va lqi nl^uan cua cac cong ty kiem toan.
d. Nhu cau thong tin cho cac nha quan tri trong m oi trudng
canh tranh mdi, sir tu dong hoa ngay cang cao trong hoat
dong cua doanh nghiep va toe do phat trien doanh nghiep
ngay cang nhanh.
Cau 4: Ddi tUOng sii dung thong tin ke toan quan tri chu yeu la:
a. Nha quan tri d cac cap trong to chdc.
b. Cac co quan quan ly chdc nang cua nha nude.

8


c. Cac to chtic dau tif tai chinh.
d. Cac chu no cua doanh nghiep.
Cau 5: B&c diem thong tin cua ke toan quan tri:
a. Tuan thu nhting quy dinh ve mat dinh tinh, dinh lifong cua

nguyen tic , chuan miic ke toan.
b. Tuan thu nhting quy dinh trong chinh sach ke toan thong
nhat do nha nude ban hanh.
c. Luon luon the hien bang gia phi thuc te va doi hoi chinh
xac tuyet doi.
d. B at trong tarn den tUcfng lai va thudng doi hoi cao ve tinh
linh hoat, kip thdi, htiu l'ch.
Cau 6: Bao cao ke toan quan tri the hien thong tin kinh te tai
chinh:
a. O pham vi toan bo doanh nghiep trong m ot thoi ky.
b. Theo tifng m at hang, t t o g khla canh hoat dong cua doanh
nghiep dap ting nhu cau thong tin cua nha quan tri.
c. Hoat dong cua toan doanh nghiep trong tting thdi diem.
d. Ve thu nhap, chi phi, lqi nhuan cua doanh nghiep trong
tting thdi ky.
Cau 7: Bao cao ke toan quan tri dirge lap vao thcri diem:
a. Khi ket thuc nien do ke toan.
b. Khi ket thuc quy.
c. Khi co quan quan ly chtic nang yeu cau kiem tra.
d. Khi nha quan tri can thong tin thuc hien cac chtic nang
quan ly.
Cau 8: Ke toan quiSn tri la m ot chuyen nganh ke toan:
a. Doc lap vdi ke toan tai chinh.

9


b. Cung vdi ke toan tai chinh t h j - z it —
------3 ...... - - "P
thong tin kinh te - tai chinh cua m ot to chtic.

c. Thuoc bo phan cua ke toan tai chinh nhSm cung cap thong
tin chi tiet ve tinh hinh kinh te - tai chinh cua m ot to
chtic trong qua khti.
d. Cung cap thong tin de lap ke hoach
Cau 9: Ke toan quan tri thudng dtfoc thiet ke thong tin dudi
hinh thtic:
a. So sanh.
b. Phuong trinh, d6 thi.
c. Dii bao, ifdc ltfqng theo cac mo hinh quan ly.
d. Tat ca cac dang tren.
Cau 10: Ke toan quan tri thudng duoc:
a. Xay dung va chuan hoa trong chinh sach ke toan thong
nhat.
b. Xay dung va ap dung thong nhat trong pham vi nganh.
c. Xay dung phu hop vdi dac diem kinh te ky thuat va yeu cSu
quan ly rieng tdng doanh nghiep.
d. Xay dung theo yeu clu kiem soat cua hoi dong quan tri.
Cau 11: Noi dung ke toan d m ot doanh nghiep bao gom:
a. Ke toan chi tiet va ke toan tong hop.
b. Ke toan tai chinh va ke toan quan tri.
c. Ke toan von b^ng tien, ke toan no phai thu, ke toan
nguyen vat lieu, ke toan tai san co dinh, ke toan tien
luong va cac khoan trich theo li/ong, ke toan chi phi san
xuat va gia thanh san pham, ke toan doanh thu, ke toan
ket qua hoat dong san xuat kinh doanh, ke toan ket qua
hoat dong tai chinh, ke toan ket qua hoat dong bat

10

muung, K.e w an no pnai tra, ke toan nguon von kinh
doanh, lap bao cao tai chinh.
d. Ke toan tai san, nguon von, chi phi, thu nhap, loi nhuan va
phan phoi loi nhuan.
Cau 12: Quy trinh xti ly thong tin kinh te - tai chinh cua ke toan
quan tri duoc tien hanh theo quy trinh:
a. Thong tin tren chting tir - Phan tich thong tin theo cac chi
tieu tren tai khoan - Bao cao thong tin theo mau thong
nhat chung.
b. ,'Nhu cau thong tin quan tri - Phan tich de chon loc thong
tin thich hop - Bao cao tom tat.
c. Thong tin thiic te - l/d c ltfong - Bao cao tom tSt.
d. Thong tin tren bao cao tai chinh - Phan tich thong tin theo
yeu cau quan tri noi bo - Bao cao tom tit.
Cau 13: De xuf ly tot quy trinh cong viec cua ke t.nan quan tri.
nhan vien-ke-toan can phai:
a. Hieu biet chinh sach, che do tai chinh - ke toan.
b. Hieu biet m oi trtfdng phap ly cua doanh nghiep.
c. Hieu biet duqc nhu c&u va dac diem van dong thong tin
kinh te - tai chinh trong hoat dong cua doanh nghiep.
d. Hieu biet tat ca nhting van de tren.
Cau 14: Sii ra ddi cua ke toan quan tri nh&m muc dich:
a. Ket hop nhting thanh tUu cua cac chuyen nganh kinh te,
toan hoc, phuong tien xti ly thong tin hien dai de cung cap
thong tin kinh te - tai chinh cho nha quan tri lam phuong
tien hoan thanh cac muc tieu trong tuong lai.
b. Sat nhap m ot so nhan vien d cac bo phan quan ly nham
giam bien che gian tiep, tiet kiem chi phi, giam gia thanh

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de tang nang liic canh tranh cho doanh nghiep.

c. Cung cap thong tin kinh te - tai chinh kip thdi de han che
bcifi nhting rui ro trong thi trtfdng canh tranh ngay cang
khoc liet.
d. Xay dung m ot he thong thong tin kinh te - tai chinh bao
mat cua doanh nghiep trong canh tranh.
Cau 15: Ke toan quan tri co the ap dung vao cac nganh nao diidi
day
a. Nganh san xuat cong nghiep.
b. Nganh xay dung co ban.
c. Nganh thuong nghiep, dich vu.
d. Tat ca cac nganh.
Cau 16: Noi dung bao cao ke toan quan tri do:
a. Bo tai chinh quy dinh.
b. Chu tich hoi dong quan tri quy dinh.
c. Nha quan tri doanh nghiep quy dinh.
d. Nhan vien ke toan quan tri quy dinh.
Cau 17: Bao cao ke toan quan tri phai dam bao cung cap thong
tin kinh te - tai chinh:
a. Tuan thu nguyen t^c gia goc, nhat quan, than trong
b. Dung theo gia hien hanh.
c. Tuong xting giua chi phi vdi thu nhap trong tung thoi ky.
d. Tinh toe do va hull ich cua thong tin hay mot sif \J(ic luong
tot nhat.
Cau 18: Bang nhting hieu biet ve ke toan quan tri, anh chi giai
thich nhan dinh sau:

Ke toan quan tri chi co the ap dung va

phat huy tac dung trong mot doanh

12

nghiep

khi

doanh


nghiep khong bi rang buoc nhieu boi nhufng chinh sach, che
do tai chinh ke toan.".
Cau 19: Bang nhtfng hieu biet ve ke toan quan tri, anh chi trinh
bay quan diem va giai thich ly do nen hay khong nen van
dung ke toan quan tri a cac doanh nghiep Viet nam.
Cau 20: Trong bao cao nghien ciJu va hoan thien he thong cac
cong cu quan ly m ot chuyen gia ke toan phat bieu "Cho den
nay, ke toan cua cong ty chung ta v£n la nhtfng nha suf hoc
kinh te doanh nghiep". Bang nhting hieu biet ve ke toan
quan tri, anh chi giai thich va cho biet doanh nghiep da ap
dung ke toan quan tri hay chiia, giai thich.
Cau 21: Trinh bay doi titong nghien cufu cua ke toan quan tri
Cau 22: Trinh bay cac phiicfng ph£p cua ke toan quan tri
Cau 23: Trinh bay nhflng diem giong va khac nhau giufa ke toan
tai chinh va ke toan quan tri
Cau 24: Giai thich tinh linh hoat (m em deo) cua ke toan quan
tri trong viec thu thap, xuf ly va cung cap thong tin

13


CHl/ONG 2

p h A im l o a i chi p h i
■

SAN XUAT KINH DOANH

14


I. LY THUYET

Cau 1: Chi phi la nhufng phi ton g£in lien vcri:
a Muc dich kinh doanh.
h. Muc dich d§u tii tai san co dinh.
c. Muc dich chi tieu khen thifdng, phuc loi.
d. Thanh toan thue gia tri gia tang dau vao 6 nhting doanh
nghiep tinh thue gia tri gia tang theo phuong phap khau
trti.
Cau 2: Can cti vao noi dung kinh te ban dau, chi phi cua nhting
doanh nghiep hoat dong a nhting linh viTc sau co cung so yeu
to:
a. Nganh cong nghiep.
b. Nganh xay lap.
c. Nganh nong nghiep.
d. Tat ca cac nganh.

Cau 3: Chi phi san xuat kinh doanh cua mot doanh nghiep hoat
dong d linh vifc san xuat cong nghiep bao gom nhting khoan
muc sau:
a. 3 khoan muc.
b. 5 khoan muc.
c. 4 khoan muc.
d. 6 khoan muc.
Cau 4: Chi phi san xuat kinh doanh cua mot doanh nghiep hoat
dong a linh virc thi cons xav l&D bao gom nhting khoan muc

sau
a. 4 khoan muc.

15


b. 5 khoan muc.
c. 3 khoan muc.
d. 6 khoan muc.
Cau 5: Theo moi quan he giufa chi phi vdi thdi ky tinh ket qua
hoat dong san xuat kinh doanh, chi phi san xuat kinh doanh
bao gom:
a. Chi phi san pham, chi phi ban hang, chi phi quan ly doanh
nghiep.
b v Chi phi san pham, chi phi thdi ky.
c. Chi phi san xuat, chi phi thdi ky.
d. Chi phi true tiep, chi phi gian tiep.
Cau 6: Theo phuong phap quy nap chi phi vao ddi tuong chiu chi
phi, chi phi san xuat kinh doanh bao gom:
a. Chi phi san pham, chi phi thdi ky.

b.. Chi phi true tiep, chi phi gian tiep.
c. Chi phi don nhat, chi phi quan ly chung.
d. Bien phi, dinh phi.
Cau 7: Theo phuong phap Ung xuf chi phi, chi phi san xuat kinh
doanh thuc te bao gom:
a. Bien phi, dinh phi.
b. Bien phi, dinh phi, chi phi hdn hqp. y
c. Chi phi don nhat, chi phi ket hop.
d. Bien phi thuc thu, bien phi cap bac, dinh phi b it buoc.
Cau 8: Bien phi cap bac so vdi dinh phi tuy y co nhufng diem
khac biet co ban sau:
a. Do nhay cam cua bien phi cap bac tot hen khi mtic do hoat
dong thay doi.
16


b. D l huy bo va c&t giam hon trong ky hach toan.
c. Co the giam den khong trong ky hach toan.
d. Tat ca cac cau tren deu dung.
e. Tat ca c^c cau tren deu sai.
Cau 9: Muon kiem soat tot hon ve dinh phi, nha quan tri can
phai xem xet chi phi nay ttr:
a. Xay di/ng co cau to chufc va ke hoach dau ttf dai han.
b. Tang ctfdng cong suat san xuat toi da.
c. Phan cap va quan ly tot hon dinh phi d tting cap do quan
lyd. Tat ca cau tren deu dung.
Cau 10: Chi phi kiem soat diioc la nhting chi phi:
a. Thuoc pham vi va quyen quyet dinh nha quan tri.
b. Thay doi theo cap do quan ly.
c. BdOc nha quan tri an dinh theo quy mo hoat d on g.'

d. Tat ca cau tren d lu dung.
C au 11: Xac dinh nghiep vu nao dircri day tao ra chi phl_tai
doanh nghiep:
a. Thue xuat khau, thue tieu thu dac biet phai nop,
b. Thue gia tri gia tang phai nop theo phuong phap tinh thue
khau trtt.
c. H ao hut vat tu, tai san trong dinh mufc liiu tra.
d. Dii phong giam gia daw ‘ttM ai •eb^U#^if(vjpi^T,thu kho doi,
hang ton kho.
Cau 12: Chi phi nao diidp day la chi phi kiem soatl duoc ddi vdi
ban giam doc doanh iigh iep-.
a. K h a u hao tai san co dinh.
17


b. Chi phi nguyen vat lieu trUc tiep, chi phi nhan cong trUc

tiep d cac bo phan san xuat.
c. Chi phi mua bao hiem tai san theo hop dong thanh toan
hang nam.
d. Thue xuat khau phai nop theo tinh hinh xuat khau.
Cau 13: Xac dinh nhting chi phi nao co the la bien phi cap bac:
a. Chi phi nguyen vat lieu true tiep.
b. Chi phi nhan cong true tiep.
c. Chi phi bao hiem tai san theo hop dong thanh toan hang
nam.
d. Chi phi luong tho bao tri, chi phi nang luqng.
Cau 14: Xac dinh nhufng chi phi nao la dinh phi tuy y:
a. Chi phi khau hao tai san co djnh san xuat.
b. Chi phi quang cao.

c. Tien thue nha xudng de may m oc thiet bi san xuat hang
nam.
d. Tien liiong ban giam doc cong ty.
e. Tat ca cac cau tren deu dung.
Cau 15: Chi phi chim la:
a. Chi phi co the lUu lai bdi viec khong thua nhan moi
phuong an.
b. Chi phi co the duoc chuyen vao tuong lai, hoac khong anh
huong den hoat dong hien hanh.
c. Chi phi khong the tranh duoc do no da xay ra vdi moi
phuong an.
d. Chi phi doi hoi co mot sti chi tien hien tai hoac tuong la:
gan.

18


C a u 16: Dudi day la danh muc chi phi phat sinh d mot Cong ty
m ay m&c:
a. Chi phi xang, d&u cho nhan vien ban h&ng.
b. Luong gid cua tho may.
c. Chi phi dien thoai.
d. Chi phi phu lieu chi.
e. Chi phi hoa hong ban hang.
f. Chi phi m iu chufng tti duoc dung d van phong.
g. Chi phi nut, day keo.
h. Chi phi khau hao m ay may.
i. Chi phi quang cao.
j. LUcfng quan ly doanh nghiep.
k. Lai di vay.

1. Chi phi thiet ke kieu m lu.
m. Chi phi stlfa chtfa mai nha phan xudng.
n. Chi phi bao bi dong goi.
Y eu cau :
a. Vao thdi diem cac chi phi nay phat sinh, chi phi nao se
duoc phan loai la chi phi thdi ky; Chi phi nao duoc phan
loai la chi phi san pham.
b. T rong so cac chi phi san pham, chi phi n&o la true tiep;
chi phi gian tiep, giai thich.
C a u 17: B ien phi san xuat kinh doanh la nhumg chi phi:
a. T on g so bien thien theo mtic do hoat dong.
b. La m ot hSng so tren m ot don vi muc do hoat dong.
c. Khi doanh nghiep ngimg hoat dong bSng khong.
d. T a t c& cac cau tren deu dung.

19
\


Cau 18: Dinh phi san xuat kinh doanh la nhufng chi phi.
a. Tong so co dinh d nhufng pham vi hoat dong nhat dinh
b. Thay doi ty le nghich vdi mufc do hoat dong neu xet tren
mot don vi mufc do hoat dong.
c. Khi doanh nghiep ngting hoat dong dinh phi van ton tai
d. Tat ca cac cau tren deu dung.
Cau 19: Chi phi san pham la chi phi:
a. Phat sinh va duoc bu d&p toan bo trong ky ke toan.
b. Phat sinh g&n lien hoat dong san xuat va duoc bu deip mot
phdn theo tinh hinh tieu thu trong ky ke toan.
c. Phat sinh va duoc bu d&p khi tieu thu toan bo hang ton

kho trong ky.
d. Phat sinh va dugc bu d&p khi nhap kho thanh pham.
Cau 20: Lgi nhuan tren bao cao ket qua kinh doanh theo phuong
phap true tiep (hinh thUc so du dam phi):
a. Ldn hon lgi nhuan tren bao cao ket qua kinh doanh theo
phuong phap chi phi toan bo.
b. Nho hon lgi nhuan tren bao cao ket qua kinh doanh theo
phuong phap chi phi toan bo.
c. Bang lgi nhuan tren bao cao ket qua kinh doanh theo
phuong phap chi phi toan bo.
d. Tuy thuoc vao moi quan he san xuat tieu thu a ky ke toan
va ky trugc chuyen sang.
Cau 21: Trinh bay ban chat kinh te cua chi phi san xuat
Cau 22. Phan biet khai niem chi phi va chi tieu trong doanh
nghiep
Cau 23: Muc tieu va tac dung cua viec phan loai chi phi san xua;
kinh doanh
20


II. BAI TAP:
B A I 1: Theo tai lieu thu thap tti tinh hinh san xuat san pham

pham A cua m ot cong ty san xuat trong n&m X dudi day:
1.

Xuat

nguyen

vat

lieu

dung

san

xuat

san

pham:

10.000.000d.
2. Xuat cong cu dung cu suf dung mot ky dung san xuat san
pham 200.000d, dung lam bao bi van chuyen 230.000d
3. T ien lirong phai tra:
+ Cong nhan san xuat

: 5.000.000d

+ Nhan vien quan ly san xuat

: l.OOO.OOOd

+ Nhan vien ban hang

: 2.000.000d

+ Cac phong ban nghiep vu

: 3.000.000d

4. Khau hao tai san co dinh:
+ May moc thiet bi

: 6.000.000d

+ Cijfa hang, quay hang

: 1.600.000d

+ Xe oto ban giam doc

: 1.900.000d

+ Van phong cdng ty

: 1.400.000d

5. Hoa don dich vu:
+ Bien nUcfc san xuat

: 250.000d

+ Quang cao san pham

: lOO.OOOd

+ Mua bao hiem tai san

: 120.000d

6. Phieu chi tien mat:
+ Sijfa chufa thUcmg xuyen nha xuong san xuat:

50.000d

+ Boi dirong bao ve true dem

:

40.000d

+ Tiep khach van phong cong ty

:

20.000d

+ Mua nguyen vat lieu dUa vao san xuat khong nhap kho:
5.000.000d

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7. Trich kinh phi cong doan 2%, bao hiem xa hoi 20 i , bao
hiem y te 3%.
Yeu cau:

1. Lap bao cao chi phi theo yeu to.
2. Lap bao cao chi phi theo cong dung kinh te.
3. Lap bao cao chi phi san pham va chi phi thdi ky. Gia sa
chi phi san xuat do dang dau ky 2.360.000d, chi phi san
xuat do dang cuoi ky l.OOO.OOOd, so liiong thanh pham
duoc tieu thu trong ky vdi doanh so 51.000.000d, tinh va
lap bao cao ket qua kinh doanh.
4. Lap bao cao chi phi theo m o hinh ting xti chi phi. Gia sd
mtic do hoat dong san xuat kinh doanh tang 20c/( va d
mtic do nay dinh phi v&n chua thay doi, du bao chi phi
san xuat kinh doanh cua cong ty.
Cho biet hang nam doanh nghiep du toan chi phi cong
cu dung cu, khau hao, nhan vien quan ly, chi phi sufa
chUa, ngan sach quang cao, dien nude, tiep khach cc
dinh theo tting pham vi hoat dong san xuat kinh doanh.
BAI 2: Phan tich chi phi hon hop
Cau 1: Theo tai iieu thong ke chi phi nang luong cua mot phan
xUdng san xuat trong quy I nam X nhu sau:
T

Thang

Cong suat hoat dQng

Thang 1

100 h

150 OOOd ;

Thang 2

120 h

160.000(1 -

Thang 3

105 h

152.500d

Hoa don chi phi

Sti dung phuong phap c h e n h le ch de xac dinh:
a. Bien phi nang luong cho moi gid m ay hoat dong

22


b. D inh phi nang lugng m oi thang, mm quy.
c. V iet phucrng trinh du bao chi phi nang lugng hang thang
cua cong ty.
Cau 2: C ong ty H san xuat san pham X, khi soan thao du toan
cho nam tori, ke toan cong ty phai xuT ly nhufng so lieu lien
quan den chi phi dien nhtf sau:
T h an g

So gid m ay hoat dong

Tong chi phi theo hoa ddn

7

600 h

3 1 0.OOOd

8

500 h

2 7 5 .OOOd

9

450 h

2 5 7 .5
00d
•

10

400 h

2 4 0 .OOOd

11

350 h

2 2 2 .5 0 0 d

12

300 h

2 0 5 .0 0 0 d

Yeu cau suf dung phifcfng phap binh phuong nho nhat xac dinh
a. Bien phi dien cho m ot gid may.
b. D inh phi dien hang thang.
c. Viet phuong trinh du bao chi phi dien h&ng thang.
d. Bieu d iln ban g va tim bien phi, dinh phi dien theo
phuong phap d6 thi phan tan.
Bai 3: Cong ty T h ang Lgi dang hoat dong san xuat kinh doanh
cac m at hang thiet bi dien tuf theo tai lieu chi phi vdi dac
diem nhu sau:
T e n chi phi

D ac diem

So tien

1. Chi phi nguyen vat lieu
tri^c tiep

Bien thien theo mtfc do san
xuat

4 0 .0 0 0 .000d

2. Chi phi nhan cong true
tiep

Bien thien theo m ile dp san
xuat

3 0 .0 0 0 .000d

23


I

24

Ten chi phi

D ac diem

So tien

3. Chi phi nhan vien phgc
vu, quan ly phan xudng.

Tinh theo ngan sach khoan
lUdng cong nhan vien phgc
vg, quan ly san xuat

2.000.000(3

4. Chi phi nguyen vat li?u
dung trong m ay moc
thiet bi

Bien thien theo mire do hoat
dong khi san lupng vgqft qua
mifc do san xuat 8.000 san
pham

1.500 OOOd

5. Chi phi cong eg dgng
eg san xuat

Theo djnh m ifc khoan tu lieu
san xuat d tC/ng pham vi san
xuat khac nhau.

8 0 0 .OOOd

6. Chi phi khau hao tai san
co dinh 6 cac phan
xUcfng san xuat

Tinh theo tai san co dinh
dang si/ dung dau nam ke
hoach a xudng san xuat

2 500 OOOd

7. Chi phi thue may moc
thiet bi.

Tra theo hc?p dong
nam

h&ng

1 0 0 0 .OOOd

8. Chi phi dich vg dien
chay may

Bien thien ty le khi san
IU(?ng vuot qua 8 0 0 0 san
pham

1 4 0 0 .OOOd

9. Chi phi bao hiem tai san
phan xudng san xuat

Tinh theo hop dong bao
hiem tai san dai han hiang
nam

2 50 OOOd

10. Chi phi nghien ciiu,
thiet ke san pham

Tinh theo ngan sach khoan
chi phi nghien cifu thiet ke
hang nam

4 0 0 .OOOd

11. Chi phi khac dung van
phong, phgc vu san
xuat.

Phan bo tg ngan sach chi
phi gian tiep co dinh hSng
nam

2 0 0 .OOOd

12. Gia mua hang hoa ben
ngoai.

Phat sinh theo nhu cau tieu
4 0 .0 0 0 OOOd
|
thg.

13. Chi phi hoa hong ban
hang

Tinh theo so igong
pham tieu thg trong ky.

san

3 5 0 OOOd


So tien

Ten chi phi

D ac diem

14. Chi phi nhan vien ban
hang.

Tinh ty le theo ngan sach
khoan li/dng gian tiep h&ng
nam

1 .2 00 .OOOd

1.5. Chi phi nhien li£u van
chuyen hang hoa.

Tinh theo so lifdng san
pham van chuyen tieu thu
trong ky.

1.400. OOOd

16. Chi phi bao hanh san
pham .

Phat sinh theo nhu cau san
pham phai bao hanh.

5 0 0 .OOOd

17. Chi phi thue phudng
tien van chuyen

Tinh theo mC/c gia co dinh
hang nam

7 0 0 .OOOd

18. Chi phi khau hao thiet
bi dung trong ban hang.

Tinh theo tai san co dinh
dang sCr dgng dau nam ke
hoach d bo phan ban hang

1 .0 0 0 .OOOd

19. Chi phi thue cira hang.

Tra theo hdp dong h£ng
nam

7 5 0 .OOOd

20. Chi phi quang cao.

Tinh
theo
ngan
sach
khuyech trddng thudng mai
h ln g nam

4 2 0 .OOOd

21. Chi phi san pham tiep
thi.

Tinh
theo
ngan
sach
khuyech trUdng thudng mai
hSng nam

2 8 0 .OOOd

22. Chi phi bao hiem tai
san bo phan ban hang

Theo hdp dong bao hiem tai
san dai han h ln g nam

8 0 0 .OOOd

23. Chi phi li/dng cac bo
phan quan ly doanh
nghiep

Tinh theo mite khoan igong
lao dong gian tiep h ln g nam

1 .2 0 0 .OOOd

24. Chi phi nhien lieu
dung trong xe con cong

Tinh ty le theo ngan sach
chi phi gian tiep h ln g nam

1 40 .OOOd

Tinh theo djnh mite chi phi
thiet bi san xuat thur yeu d
tC/ng pham vi hoat dong

2 50 OOOd

t&c.

25. Chi phi cong cu, dung
cu van phong

25
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