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CHƯƠNG 1
NHỮNG VẤN ĐỀ LÝ LUẬN CƠ BẢN VỀ KẾ TOÁN TẬP HỢP
CHI PHÍ SẢN XUẤT VÀ TÍNH GIÁ THÀNH SẢN PHẨM
TRONG DOANH NGHIỆP SẢN XUẤT
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1.1. Nguyên tắc kế toán chi phí sản xuất và giá thành sản phẩm trong các
doanh nghiệp sản xuất
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˜UGb}^jc}{E€}{^E(((™(HJ}wmHb
‚uJ•Gu_§j}u_D}Gm^^M
GIJŽj¨{K^kHELp{MrH`JmwHb
(
&LsŒGwmHbƒ{ExJ^z^LMG
}GHbŽz^LMU_(
&LsŒGwmHbƒ{ExJ^p^LMGm
cHb^MS^MH•‰ETwuq
^LMk{ExJ(6ETwuqwmHbƒ_{
pm^kT}€m^kT}€mb}GL{M(((
6HEr—p{Mr^Mwuq›H3*=*}3*Z6}3*69"&Ž
¨{KxD^k{†{M{)N©}O©})©})}R©HEqx’{Mr(
6G“IU
o&_ŽI•SSwmHb}G“IU6N..o"
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NO.
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b(
‘D_wmHb
G(
 
TK 622
6N..GmƒLIMLG–(
jIcwmHb_KŽr^•Ji
<r^•iwmHbŽMr6=
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˜.™i63*=*}3*Z6}9"&mw}bKIkU(
˜O™i6HHMsp{Mrˆa`Jmw(
˜Q™iD_wmHb^_(
˜R™i9†wmHbMHETuSM€(
)(O()(O(
"{Œ†‚{c^_J
DE{KHbwmHb(&wD{Œ
HcwM—}uj`JIJK(
"uJ•GJi
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‘"mUIUU(
‘"GJ6<"&(
‘"IkUJ(

‘"ulpG(
6G“IU
o&_ŽI•GG“IUGN.Po"
}—z^LM}uj(
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bH
G–(
‘"G{(
‘"L^kGmw
uq^MLuH
G–ITb
HJrmuSM€(
‘D_
G(
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6N.P‚ƒ6$$^_ŽI•^LM(
‘6N.P)i"wEwM—(
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bM^Ls("uG^MwuqI—
^JIbJHEETwuq(
9MrD^MIUHIJK^J
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wDIb^M^kT
{‡]ŽMr^kT(
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+^_`JMrD{^r}I•}DEƒƒc{Gm
b^J
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o6N..o"wmHb(
o6N.Po"(
o6NO)o-(
o6)RQo"GIJI—IJ(
"6N.)}N..}N.PƒmIUGpruMrbMG“IU
Mr6=(@E6)RQˆ^MIœ^_GIJ
I—IJLG–•TGxG_GE^{I—(
6NO)^M“IU^_q}{JU
(6NO)MJi

‘"GIJ^†
G–^MGD_z6)RQ
J(
‘6q
HG–(
‘"I—IJLG–
D_J6)RQ(
‘-}{JU
(
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TK 631Nợ
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6GNO)GmƒLIMLG–(
<r^•iqŽMr&
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˜)™i-HkI—IJ^†G–(
˜.™i9wuqHb(
˜O™i9wuqwmHb(

˜Q™i9wuq}GD_(
˜R™i-HkI—IJLG–(
˜N™i-`JHG–(
1.4. Tính giá thành sản phẩm
9Mr{Mr“IUL{K^•
^M^_^rkb`J}{JU^•
(
"•T^]^_}xDHSmK}^]^_}DE†
x{‡}LxJKŒJ^LM^LM
IJKƒ_{bJ‰jHMr
Ji
o9MrHb˜Mr^r™(
o9MrŽ^r^](
o9MrŽKL(
o9MrŽ¨{K(
o9Mr{cHzU(
o9MrŽ^kT(
o9MrwuMs(

6)RQ
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6)RQ
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6N.)
(2)
6N..
(3)
6N.P
(4)
6NO.

(6)
TK 631
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9MrD`D^MIU—ŒIJKƒxHS
^r}L{M]}sGL{M{s}G–FMD
^K}Ms}uG¬}IJKGJJox]}ƒ^LM
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