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2.1.2.4 Quy trình ghi sổ tổng hợp chi phí nhân công trực ếp: 37
2.1.3.1 Nội dung: 40
2.1.3.2 Tài khoản sử dụng: 41
2.1.3.3 Quy trình ghi sổ kế toán chi ết chi phí sử dụng MTC: 42
2.1.3.4 Quy trình ghi sổ tổng hợp chi phí sử dụng MTC: 49
2.1.4.1 Nội dung: 53
2.1.4.2 Tài khoản sử dụng: 53
2.1.4.3 Quy trình ghi sổ kế toán chi ết chi phí SXC: 54
2.1.4.4 Quy trình ghi sổ tổng hợp chi phí sản xuất chung: 60
2.1.5.2 Tổng hợp chi phí sản xuất chung: 65
3.1.3 Phương hướng hoàn thiện: 79
3.2 Một số giải pháp và điều kiện thực hiện nhằm hoàn thiện kế toán chi phí sản xuất và >nh giá
thành sản phẩm xây lắp tại công ty CPĐT&XL Thành An 665 79
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