_2_Tinh_gia_thanh_san_pham_CaoHoc.pdf

TNH GI THNH SN PHM1. Cc thut ng chi ph Cost terms and purposes2. Tnh gi thnh theo n hng Job order Costing3. Tnh gi thnh theo quy trnh Process Costing4. Tnh gi thnh theo hot ng ABC Costing

Gi thnh sn phm

Cc thutng chi ph Dng chi ph

Bo cothng tin chi ph

H thng kton chi ph

H thng tnh chi ph theo n hng

H thng tnh chi ph theo quy trnh

Tp hp chi ph sn xut Kt chuyn chi ph sn

xut vo sn phm ddang (SPDD)

Kt chuyn chi ph tnhgi thnh sn phm

Kt chuyn chi ph voGVHB

Dng chi ph

Bo co hng snxut

Trnh by bo coKQHSXKD

Phn b thiu, tha chi ph snxut chung

Cc thut ng chi ph c bn vmc ch phnloi

Cc thut ng chi ph

Chi ph/ Gi ph (Expenses/ Cost) hnh ng s dng ngun lc t mc tiu no

Chi ph thc t (Actual Cost) chi ph pht sinh Chi ph k hoch (Budget Cost) chi ph d bo s

pht sinhChi ph thc t

Actual costChi ph k hoch

Budget cost

Chi ph lch sChi ph qu kh

Chi ph tng lai

Cc thut ng chi ph i tng tnh chi ph (Cost Object) b phn/ sn

phm, cn theo di chi ph pht sinh Tp hp chi ph (Cost Accumulation) tp trung cc

thng tin chi ph theo mun qun l Kt chuyn chi ph (Cost assignment) thut ng chung

ch hnh ng chuyn chi ph vo cc i tng tnh chi ph Kt chuyn (Tracing) chuyn chi ph trc tip vo i tng

tnh chi ph Phn b (Allocating) chuyn chi ph gin tip vo i tng

tnh chi ph

Cc thut ng chi ph Chi ph trc tip (Direct costs) cc chi ph c th truy

nguyn, tnh ton mc s dng cho tng i tng tnh chi ph

Chi ph gin tip (Indirect Costs) cc chi ph khng th truy nguyn, tnh ton mc s dng cho tng i tng tnh chi ph. Chi ph ny c phn b cho i tng tnh chi ph trn c s phn b ph hp

Tiu thc phn b chi ph (Cost Driver) c s tnh ton phn b chi ph gin tip vo i tng tnh chi ph. N th hin mi quan h nhn qu gia chi ph pht sinh vi mc s dng ca i tng tnh chi ph

Cc thut ng chi ph Phn loi theo cch ng x chi ph (Cost behavior)

Bin ph (Variable Costs) tng bin ph thay i khi mc hot ng/ s dng thay i

nh ph (Fixed Costs) tng nh ph khng i khi mc hot ng thay i trong mt phm vi no

Tm tt nh ph - bin phChi ph Tng n v

Bin ph Thay i khi mc hot ng thay iKhng thay i khi mc

hot ng thay i

nh ph Khng thay i khi mc hot ng thay iGim dn khi mc hot

ng tng ln

H thng tnh chi ph H thng tnh chi ph theo n hng (Job order costing system)

i tng tnh chi ph: cng vic, l hng, hp ng, dch v,

Tng kt chi ph khi n hng hon tt, khng theo thi gian

H thng tnh chi ph theo quy trnh (Process costing system) i tng tnh chi ph: b phn, dng sn phm, quy

trnh, Chi ph c tp hp theo thi gian (nh k) Chi ph c phn b cho i tng tnh chi ph theo

thi gian (nh k)

Dng chi ph

Ngun lc (NVL, NC, Khc)

CP trc tip CP gin tip

i tng tnh CP (Thnh phm)

Chun b sn xut

Sn xut

Thnh phm

Kt chuyn

Phn b

Dng chi ph

CP NVL TTTKLQ

CP SXC

CP NC TT

TK NVL SPDD TP GVHB

THTN

Chi ph SXC

T l phn b = Tng CPSXC / Tng mc hot ng T l phn b thc t (Actual OH rate) T l phn b c tnh/ k hoch (Budget OH rate/ predetermined

overhead rate) CP SXC phn b = Mc H thc t x T l phn b Phn b tha (Over-applied) v phn b thiu (Under-applied)

Chi ph thc t > chi ph phn b phn b thiu Chi ph thc t < chi ph phn b phn b tha S liu phn b tha, thiu c ghi nhn vo

GVHB v/ hoc SPDD v/ hoc Thnh phm

Bo co gi tr hng sn xut


i tng tnh chi ph: n hng Chi ph trc tip v c kt chuyn: NVL TT v NC TT Chi ph gin tip v c phn b: SXC

C s phn b chi ph [Cost allocation base (s), cost driver (s)] S gi lao ng trc tip Chi ph nhn cng trc tip Chi ph NVL trc tip

Phiu tnh gi thnh n hng: bo co cc chi ph sn xut cho n hng


Phiu tnh gi thnh


Dng chng t


u im Phn b chi ph cho tng i tng (n hng/ sn phm)

rt r rng Cung cp y thng tin cho tng i tng c th (n

hng/ sn phm) Cung cp nhiu thng tin hu ch c tnh chi ph cho

tng i tng trong tng lai ra quyt nh

Tn ti Tn nhiu ngun lc (thi gian, chi ph) theo di Thng tin khng chnh xc khi s liu tnh ton khng

chnh xc


S dng tnh chi ph cho cc sn phm tng t nhau trong h thng sn xut hng lot

V d sn xut kem, sn, nc ung


Cngon 1

CP NVL TTCP NC TTCP SXC

Sn phmhon thnh

Cngon 2

Thnhphm

Hon thnhchuyn i

Chi ph chuynn

Chi ph sn xut ticng on 1

Chi ph sn xutti cng on 2


i tng tnh chi ph: quy trnh CP TT v kt chuyn: CP NVL TT v CP NC TT CP GT v phn b: CP SXC

C s phn b chi ph S gi lao ng trc tip Chi ph nhn cng trc tip

Bo co sn xut (Production cost report): bo cochi ph sn xut ti tng cng on


Chi ph sn xut/ n v sn phm

= Tng chi ph sn xutTng sn lng tng ng


Trng hp 1: Khng c SPDD u k v cui k

B phn: Lp rpK bo co: Thng 01 S lng Tng CP ($)SPDD, 01/01 - -a vo sn xut 400 Chi ph NVL TT 32,000 Chi ph chuyn i 24,000

Hon thnh v chuyn i 400

H thng tnh chi ph theo quy trnhBo co sn xut thng 1 nm XX

B phn: Lp rpPhng php tnh gi: Bnh qun gia quyn

S lng Tng NVL TT Chuyn i u vo (Sn lng v gi tr)

SPDD KPht sinh trong kTng cng

u ra (Sn lng v sn lng tng ng)SL hon thnhSL SPDD CKTng cng

Chi ph sn xut/ sn lng tng ng

Phn b CPSXSPHT chuyn iSPDD cui kTng cng


Trng hp 2: Khng c SPDD u k, c SPDD cui k

B phn: Lp rpK bo co: Thng 02 Sn lng Tng CP ($)SPDD, 01/02 - -a vo sn xut 400 CP NVL TT 32,000 Chi ph chuyn i 18,600

Hon thnh v chuyn i 175SPDD, 28/02 225T l hon thnh: NVL TT 100%, chuyn i 60%

H thng tnh chi ph theo quy trnhBO CO HNG SN XUT THNG 02

B phn: Lp rp Phng php tnh gi: Bnh qun gia quyn

S lng Tng NVL TT Chuyn i u vo (sn lng v gi tr)


u ra (Sn lng v sn lng tng ng)

SL hon thnhSL SPDD CKTng cng

Chi ph SX/ SLT

Phn b CPSXSPHT chuyn iSPDD cui kTng cng


Trng hp 3: C SPDD u k v cui k

B phn: Lp rpK bo co: Thng 03 Sn lng Tng CP ($)SPDD, 01/03 225 -

CP NVL TT (100%) 18,000CP chuyn i (60%) 8,100

a vo sn xut 275CP NVL TT 19,800CP chuyn i 16,380

Hon thnh v chuyn i 400SPDD, 31/03 100

T l hon thnh: NVL TT 100%, chuyn i 50%


B phn: Lp rpPhng php tnh gi: Bnh qun gia quyn


SPDD K 225 26,100 18,000 8,100 Pht sinh trong k 275 36,180 19,800 16,380 Tng cng 500 62,280 37,800 24,480

u ra (Sn lng v sn lng tng ng)SL hon thnh 400 400 400 SL SPDD CK 100 100 50 Tng cng 500 500 450

Chi ph SX/ SLT 130.0 75.6 54.4

Phn b CPSXSPHT chuyn i 52,000 30,240 21,760 SPDD cui k 10,280 7,560 2,720 Tng cng 62,280 37,800 24,480


B phn: Lp rp Phng php tnh gi: Nhp trc xut trc (FIFO)



u ra (Sn lng v sn lng tng ng)SL SPDD K SL a vo SX HTSL SPDD CKTng cng

Chi ph SX/ SLTPhn b CPSX

SPDD KHT SPDD KSX HT trong kSPHT chuyn iSPDD cui kTng cng


Chi ph chuyn nB phn: Kim traK bo co: Thng 03 Sn lng Chi ph

Chuyn n NVL TT Chuyn iSPDD, 01/03 240 33,600 - 18,000

T l hon thnh 100% 0% 62.5%Chuyn n trong k 400 ? 13,200 48,600 Hon thnh v chuyn i 440 SPDD, 31/03 200

T l hon thnh 100% 0% 80%


B phn: Kim traPhng php tnh gi: Bnh qun gia quyn (c 2 cng on)

SL Tng Chn NVL TT Chi u vo (sn lng v gi tr)

SPDD K

Pht sinh trong kTng cng

u ra (Sn lng v sn lng tng ng)SL hon thnhSL SPDD CKTng cng

Chi ph SX/ SLT

Phn b CPSXSPHT nhp khoSPDD cui kTng cng


B phn: Kim traPhng php tnh gi: FIFO (c 2 cng on)

S lng Tng Chuyn n NVL TT Chuyn i u vo (sn lng v gi tr)


u ra (Sn lng v sn lng tng ng)SL SPDD K hon thnhSL a vo SX HTSL SPDD CKTng cng

Chi ph SX/ SLT

Phn b CPSXSPDD KHT SPDD KSX HTSPHT chuyn iSPDD cui kTng cng

im ging nhau gia hai h thng

Chi ph sn xut gm 3 thnh phn: CP NVL TT, CP NC TT v CP SXC

Tp hp chi ph sn xut tng t nhau S dng cc ti khon ging nhau

Tuy nhin, phng php phn b chi ph c s khc bit

im khc bit gia hai h thng

Tnh chi ph trn c s hot ng (ABC) Phng php truyn thng

Chi ph trc tip

Chi ph gin tipThnhphm

Kt chuyn

Phn bTiu thc phn b:

1. S gi lao ng TT2. Chi ph nhn cng TT3. Chi ph NVL TT

Ln hn mcthc c

Nh hn mcthc c

Nhn cnggin tip

Chi ph khuhao

Chi ph tinch

Chi ph thungoi

Khc

Tnh chi ph trn c s hot ng (ABC) Ln hn mc thc c (Over-costing): sn phm s dng

t ngun lc nhng c phn b nhiu hn SP dng nh em li t li nhun hn thc t

Nh hn mc thc c (Under-costing): sn phm s dng nhiu ngun lc nhng c phn b t hn SP dng nh em li nhiu li nhun hn thc t

Tnh chi ph trn c s hot ng (ABC)PP Tip cn mi

Tiu th t ngun lc c phn b t chi ph

Hot ng: bt c s kin, hot ng, nghip v hay tht cng vic c pht sinh chi ph trong qu trnh sn xuthay cung cp dch v.

Tp hp chi ph theo hot ng (Activity Cost Pool): chi phSXC c tp hp tng ng cho tng hot ngV d

Chi ph thu mua NVL S ln lp t my

Tiu thc phn b chi ph: bt c nhn t no th hinmi quan h nhn qu gia ngun lc v mc sdng ngun lc

Tnh chi ph trn c s hot ng (ABC)

H thng ABC khng thay th h thng tnh chi ph theo n hng, theo quy trnh

H thng ABC tp hp chi ph SXC theo nhiu nhm hot ng (c cng tiu thc phn b) cung cp thng tin chi ph chnh xc hn

H thng ABC hu hiu khi tiu thc phn b ph hp thc t.


Cng ty A sn xut hai dng sn phm Hng sang vBnh dn. Chi ph SXC c phn b trn c s sgi lao ng trc tip. Chi ph SXC c tnh pht sinhcho nm hin hnh l 2,000,000$. Thng tin b sung

Hng Bnhsang dn

CP NVL TT/ n v 150$ 112$ CP NCTT/ n v 16 8 S gi lao ng TT/ n v 1.6 h 0.8 hSn lng d kin 5,000 40,000

Xc nh chi ph sn xut n v theo phng php truyn thng


CPSX n v theo phng php truyn thngHng Bnh Tngsang dn

CP NVL TT/ n v ($)CP NCTT/ n v ($)S gi lao ng TT/ v (h)Sn lng d kin (ci)

Tng s gi lao ng (h)Chi ph SXC/ gi lao ng ($)Chi ph SXC phn b/ v ($)

Chi ph sn xut/ sp ($)


Chi ph SXC c tnh ton li cho tng hot ng nh sau:

Hot ng Tiu thc CP SXC CP/ hphn b Hng sang Bnh dn Tng

Mua hng s n hng 84,000 400 800 Sa cha s n hng 216,000 300 600 Kim tra s ln 450,000 4,000 11,000 Khu hao s gi 1,250,000 20,000 30,000

2,000,000

Mc s dng

Tng cng


Phn b chi ph theo phng php ABCHot ng Tiu thc CP SXC

phn b tng h Hng sang Bnh dn Hng sang Bnh dnMua hng s n hng 70 400 800 28,000 56,000 Sa cha s n hng 240 300 600 72,000 144,000 Kim tra s ln 30 4,000 11,000 120,000 330,000 Khu hao s gi 25 20,000 30,000 500,000 750,000

720,000 1,280,000 Sn lng d kin 5,000 40,000 Chi ph SXC n v 144 32

Tng CPSX n v 310 152Chi ph NVL TT n v 150 112Chi ph NCTT n v 16 8Chi ph SXC n v 144 32

Tng cng

Mc s dng CP SXC phn b


So snh kt qu ca hai phng php tnh truyn thng v ABC

Hng sang Bnh dn Hng sang Bnh dnCP NVL TT 150$ 112$ 150$ 112$ CP NCTT 16 8 16 8 CP SXC 80 40 144 32 Tng cng 246$ 160$ 310$ 152$

Truyn thng ABC


Mt s tiu thc phn b chi ph thng dng

Chi ph Tiu thc phn bMua nguyn vt liu S lng n hng muaSp xp nguyn vt liu S lng phiu yu cu NVLNhn cng x l nghip v S lng lao ngKhu hao ti sn S SP SX hay s gi s dngKim tra cht lng S lng sn phm kim traCi t my mc thit b S ln ci tSa cha S ln sa cha


_2_Tinh_gia_thanh_san_pham_CaoHoc.pdf

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