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Đề tài
" KẾ TOÁN TẬP HỢP CHI PHÍ
SẢN XUẤT VÀ TÍNH GIÁ THÀNH
SẢN PHẨM TẠI CÔNG TY CỔ
PHẦN VÀ PHÁT TRIỂN
CÔNG NGHỆ HÀ NỘI "
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MỤC LỤC
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CHƯƠNG I


1.1 Qúa trình hình thành và phát triển của Công ty
 !"

 !"
#$%&'()'*+
,- ./
012(34! 567.58(9:4;
- ,,&<9/=(>????????<@
- @6":=$A!# B4; <@
#$%!%!&!'&($)!*
C8$D/E6;"5F$12(34G
58(9:4;!D $D15%E75FG
HD7,56>/./5IJD( 4;"
5FKL>J$1M7-;(G$1M7E
58(9:4;/N%$1M7O(P (($
 .E5F!+

G>7 $12(3>+7 j.,>7V(>L
58j,/Y>N/. /N1Q(1O(;7> .
1//"$12(35->.!+(=$12(3Gc9&
cCI8,/GD$12(34! ck
4 $1M7GD Gl#/9858G
!(,"5F/NYGj74;77%"5F78
/mFj74;7(m58$.78G+ /F$9c
+GD9O(=>Il#/985F> /
\ >(Q> /
@Y/-J/5I"5F8$D.nE
=4;GQc+ /N139n
/5IO(4Y4VA/Jc58 =4;7%
5C8$DQ!#4"FJE56&$
78E58G/N!#JcO(1>Z785
->.$12(3Gj74;7"5F78
o$9a:(O(V75$(
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wg"h(956Gw56J-!>U7/9
1.2 Chức năng nhiệm vụ và mục tiêu hoạt động của Công ty
./ 0 !1!"*
g7($12(34! 58(9:4;
-VE;(E>$12(3$1M758(9:4;
## 5F!+/"ca&cn01
M7E/!.=4(!7x(7N5c,^gGc,dg
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+
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>Z/17c1 $12(34! Y(O(1 
/65 789:-;!"<!"=

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J$1>5I>8
1.3 Đặc điểm tổ chức bộ máy tại Công ty
-c7E7c34W7!  H
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pj,$12(34! E! @(+
^
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D4=
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D4= D4=
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-5$(
6<%!EN!-:92.9"@4*
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- U7/9
- tYU7/9
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- t[4; &
- t[4! G567.
- t[4{(Q
- t[O(1>Z/6

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7($12(3$1M758(9/Y> .?G_g
7($12(3$1M7> .c,dg
7($12(3$1M7/Yc,> .^g
@-/(+25%YO(1/9+256eU7/9
(/5Ij, ./$12(3E(PZ
4;/=2(3E+
1.5 Đặc điểm tổ chức bộ máy kế toán và công tác kế toán tại Công ty
v(3K/X/7-$12(3c7O(1>ZEG
/CI8/=(4,/O(1>ZE! G
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$!s $$ .7v5%$12(3G(9(
-K=[4; E
9$$\ ,-Q4Z-K.
09($
!(
' w' 0
' UY'}:=7X}
w' UI'}:=7X}
' UY'}:=A}
w' UI'}:=A}
' UY'}:=/((}
'T UY'G_GTGT
0 ]C 'G_GTGT
'_ UY'}11 }
0  8(3
'b UY'_}7(///5F}

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5I>O(5+G/(5z
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D:;84; 5%'; IY7#I$9>(
E />Qc  4; \ G/mF##$
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 K7N$1M7
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\ !rQ2(3m(Q>(#!##Gj
,VG17$19/"+c& /95IY>
O(
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&$12(3&G&$12(3#G:;+y$1
M7G>Qc  &>O(/;'_TG'b
'; :=7X:=A+4Y#>O(/;
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O(14! \ !rj,Q2(34 M72/"
4;O(1 ./4! G$:;'Y>O(
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CHƯƠNG II
[\\]^_`abcd`ab

.7I/mz$p41>&$12(34! 
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E&$12(3;(9$12(3 /95I/y$1
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2.1.2 Đặc điểm phân loại chi phí sản xuất:
†@X/7&$12(3
g .,$12(358(9:4; 4Y3=($1
M74c>83GrB3>;(9&$12(3&$1
2(3%Y/7cQ>
&(Q>(#;7qPi $1M7
(+>! /X/7E> .,$12(358(9:4;G
(Q>(&#>! D4! 4
"(7  /e8$9>5IGE> .GO(G
M73/N I/ma.  &$12(3
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((G$p7($9(Q>(/Y4$p
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$p4!C;$9(Q>(E4! :;47/5IG
,:;47/Y$p/5I5%4. 17
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oI/m$12(3E87/6"4Y
c m7=(7NG$9Q>(#7(7/$12(3H5F
!C =(> .4(G! /Y4YY2/"&(
Q>(GQ>(y  K> .$1M7
†t+> .&$12(3

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U/"7->$1M7/5Iy6$%/"
7-&G584:;$12(3;. $1M7;(
54; .4c;/ $(314W4; .,
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/./5I O(,D4; .
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aYy /5I$(44;eO(,;. $1M7
Phân loại theo phạm vi các chi phí cấu thành
\ .7$&Ga:(/5I>7> .
U$12(3>a:(131&$>
O(/;$12(3;. $1M7 .7+25%$1
2(3
U:(#>a:(M c&$
>O(/;$12(3G:(#$1M7U:(#/5Iy
\ -
U c‰)ŠwŠ
 /Y)>$12(3$1M7
w>&c
>&O(1>Z! 
#g6h.!3"i. (JjA!Uk'&"&!jA!(T4*
&$12(3$1M7>7Xc(EO(,
$12(3G&>c(=7X &[>c(E
4;O(1O(,$12(3@+>7X93E7O(&
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&,Qe9(=3,/=(>J> /$9>

cuối kỳ
'"$1M!%!/(4W(94W4Y Xck(
,$12(3ck&$12(3
2.1.5 Đối tượng và phương pháp hạch toán chi phí sản xuất:
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Đối tượng hạch toán chi phí sản xuất:
@95I4; &$12(34! >.78.&
$12(34! 567./5IQIk7/-((
477$&((y
@2/"/e/n/95I4; &$12(34! 
 ! G58;1V- ;(9y3$1
2(3O(,$12(3$1M7G/X/7-$12(3G
((,/O(1>ZG/6"y ! 
@95I. &$12(3>> .&/5IQI
 7F3/"k7## 47+y
&$1M7U8.QI&$12(3Y>6+
&/95I"(&
 G8y3
-.E$1M7$12(37y/6;&
$12(3\ K7GY3(. Q3G7L7GO(,
$12(3Y!D $12(3/95I. &$12(3
Y>/6/XG&$12(3E2&/5I+c
/6/X\ :(-4(5&+G\ 
&(Q>(#/95I4; Q6&$12(3
&%>
- 7
- 7
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Đối tượng *nh giá thành sản phẩm
5/N(%/95Iy>$1M758
(9:4;/Y%
5?G_gGc,dgGc,^g/5IKQ\ K$1M7
@6"y/5I2/">Gc,
Phương pháp *nh giá thành sản phẩm ở Công ty
!#56
y1/6(94; V- $9$1M7 
 G&$12(3/NQI/5I/y\
-$(
-
‹Œ‰]!4Š4]4
 /Y‹Œ>-;7N$1M7
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Trích đoạn Đánh giá về công tác hạch toán Chứng từ kế toán: Sự cần thiết để hoàn thiện

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