-------------------------------
ISO 9001 : 2008
CHI PHÍ
- 2013
-------------------------------
ISO 9001 : 2008
HOÀN THI
-
:
-
- 2013
:
và T
H i Phòng, ngày 05 tháng 07
Ph m Th
CPSXC
DV
NVL
PNK
PXK
SP
SPDD
TK
TMCP
Chi nhánh
Chi phí
Chi
...............................................................................................1
..........................................................1
..................................................................2
.............................................2
.............................................................................2
.........................................................................................2
1. L
1.
P
........................................................................................................3
................................3
....................................4
1.8.4
................................................................................13
.................................................................................14
...........................................................15
........................................15
..................................................................15
......................................................................16
...................................................................18
...18
.......19
...19
.....................20
..20
................21
..........................................................................................21
........................................21
...............................................22
.......................................................23
...................................................................25
1.9.1.2.
1.9.1.3
1.9.1.4.
1.9.
.........................................................................................................27
......................................................30
..............................................30
...................................................32
CHI PHÍ
....................................................................................38
c
.........38
2.1.1.
hình thành và
.................................................................................................................38
2.
...............................................................40
2.1.3.
.................................................................................................................43
...............................................................46
ông ty .....................................46
2.1.4.2. C
ông ty..............................................48
..............................................50
......................................50
................................................................................................................50
.................................................50
....................................................51
2.2.3.
2.2.3.1.
2.2.3.2.
.............51
.........103
....................103
....................103
...........107
...................................107
..........................110
toán.................................................................................................................113
...............................................................................................................113
...............................................................................113
. ........................................................................114
N ...................................................................................................115
............................22
.............................................23
...................................................25
1
áp kê
xuyên ...........................................................................................26
............29
....................33
....................33
theo hì
ý chung.........................................34
......................................35
Tr
......................59
...................60
...61
..............64
công tháng 11/2012 ng 3 .......................65
.........................................66
.......................67
14
Tríc
-
Tr
-
2
23
Tr
Tr
3
Tr
Tr
Tr
Tr
Tr
Tr
-
.............................................95
-
5
........................96
ái ........................................................................................97
-T
....................................................................105
............................106
......................108
......................109
1. Tí
n
nh
-
1
-
,
bao
:
các
M
ho
chi phí
.
2
L
T
tiêu hao
hù lao
:
n
Chi
h
.
trong
*M
và giá thành
hai
không
Giá thành
-
hác nhau khi
,
iá thành
=
CPSX
+
CPSX phát sinh
-
CPSX
t
p
ngoài 4
eo tiêu t
phí
tài
- Chi
à
-
à
các
6
-
à
chi phí n
phí
(theo
ph
theo cách này giúp
.
giá
khác nhau.
, giá thành
:
-
quá
trình
tiêu mà doanh
-
trong quá
-
8
,
:
(giá thành phân
các chi phí p
).
10
-
nghi
hoàn thành.
:
p: Á
*
có
p: Á
*
quan
có liên
mà
c
the
.
-
*
-
: Tính toán,
kinh doanh
thành
-B
chi phí chung cho các
dung, cách
12
ng pháp tính giá thành
g
)
=
SPDD
+