Chuong2-KTQT-Phanloaichiphi copy 2

Chuong2-KTQT-Phanloaichiphi copy 2 - PHAN LOAI CHI PH by...

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12/19/11 by Nguyen Bao Linh 1 PHAÂN LOAÏI CHI PHÍ
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12/19/11 by Nguyen Bao Linh 2 Chi phí saûn xuaát vaø ngoaøi saûn xuaát Chi phí saûn xuaát (Manufacturing costs Nguyeân lieäu tröïc tieáp (Direct material) Nhaân coâng tröïc tieáp (Direct labor) Chi phí saûn xuaát chung (Manufacturing overhead) Chi phí ngoaøi saûn xuaát (Nonmanufacturing costs) Chi phí baùn haøng (Selling costs) Chi phí quaûn lyù chung (Administrative costs)
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12/19/11 by Nguyen Bao Linh 3 Nguyeân lieäu tröïc tieáp Caáu thaønh saûn phaåm Thaønh phaåm cuûa coâng ty naøy coù theå laø nguyeân lieäu cuûa coâng ty khaùc Khoâng bao goàm nguyeân lieäu giaùn tieáp hay nhieân lieäu Chi phí ñöôïc tính thaúng vaøo ñoái töôïng söû duïng
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12/19/11 by Nguyen Bao Linh 4 Nhaân coâng tröïc tieáp Lao ñoäng gaén lieàn vôùi vieäc saûn xuaát saûn phaåm Khaû naêng vaø kyõ naêng aûnh höôûng tröïc tieáp ñeán soá löôïng vaø chaát löôïng saûn phaåm Chi phí ñöôïc tính thaúng vaøo ñoái töôïng söû duïng
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12/19/11 by Nguyen Bao Linh 5 Chi phí saûn xuaát chung Bao goàm nhöõng chi phí saûn xuaát coøn laïi taïi phaân xöôûng nhö nhaân coâng giaùn tieáp, nguyeân lieäu giaùn tieáp, nhieân lieäu, ñoäng löïc, khaáu hao, caùc chi phí khaùc baèng tieàn……
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12/19/11 by Nguyen Bao Linh 6 Chi phí baùn haøng Bao goàm toaøn boä nhöõng chi phí caàn thieát ñeå chuyeån haøng hoùa, saûn phaåm ñeán vôùi khaùch haøng Ví duï: chi phí quaûng caùo, vaän chuyeån, giao haøng, löông vaø hoa hoàng baùn haøng…
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12/19/11 by Nguyen Bao Linh 7 Chi phí quaûn lyù chung Goàm caùc chi phí haønh chaùnh, toå chöùc, löông nhaân vieân quaûn lyù, khaáu hao caùc phöông tieän quaûn lyù…
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12/19/11 by Nguyen Bao Linh 8 Chi phí saûn phaåm vaø thôøi kyø Chi phí saûn phaåm: Laø nhöõng chi phí phaùt sinh ñeå coù ñöôïc saûn phaåm, haøng hoùa (giaù mua, vaän chuyeån, nguyeân lieäu, nhaân coâng, saûn xuaát chung) Chi phí thôøi kyø: Nhöõng chi phí khi phaùt sinh ñöôïc xem laø phí toån trong kyø vaø phaûi tính ñaày ñuû treân baùo caùo thu nhaäp (Chi phí baùn haøng, quaûn lyù)
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12/19/11 by Nguyen Bao Linh 9 Nlieäu tröïc tieáp 100 Saûn phaåm ñang cheá taïo Ncoâng tröïc tieáp 60 Saûn xuaát chung 40 Thaønh phaåm 200 Baûng CÑKT 50 Baùo caùo KQKD 150 Chi phí saûn phaåm
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12/19/11 by Nguyen Bao Linh 10 Doanh thu 300 Giaù voán haøng baùn 150 Laõi goäp 150 Chi phí baùn haøng 50 Chi phí quaûn lyù 70 EBIT 30 = = - + - Chi phí thôøi kyø 12 Baùo caùo KQSXKD
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Quick Check Which of the following costs would be considered a period rather than a product cost in a manufacturing company? A. Manufacturing equipment depreciation.
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Chuong2-KTQT-Phanloaichiphi copy 2 - PHAN LOAI CHI PH by...

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