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KETOAN CHI PHI VATINH GIA THANH SAN PHAM CHO CAC DOANH NGHIEP CHE BIEN THUY SAN
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Cde doanb ngbiep sdn xudt ludn budng tdi viic gidm gid thdnh, ndng cao chat lugng sdn pbim vd khd ndng cgnb tranh. Cing tde kitodn chi phithUe biin tdt si tidthdnb cdng eg hiiu qud giup cho doanb nghiip kiim sodt cbi phi. Vdi cdc doanh nghiip dii biin tiidy f^n dang ddng trUdc nhdng khd khdn, rdo cdn vigid cd, chdt lugng sdn phdm, tbi trudng anh tianb tht viic lua chgn phUUng phdp tinh gid thdnh phu bgp si tgo cho doanh nghiip nbiiu M tbi.
Cdc phucmg phdp tmh gid thdnh sdn pham Thuc te cho thay san phSm cua cac doanh ngHep (DN) chebioi thiiy san hong nude ludn yeu theve ca gia thanh va chat lupng. Neu loai trir dupe cac ngujen nhan khach quan nhu: phy thupc vao nguyen vat Ueu dau vao, hgn ehe ve von dau tu quy trinh cdng nghe...
tH nguyen nhan cdn Igi ehii yeu la do hgn che trong kiem soat cH pH cua qua trinh san xuat, khdng it chi pH bat hgp Iy da Iam eho gia thanh kha cao. Co nHeu phuang phap de tinh gia thanh san pham nhu phuong phap gian dan, phucmg phap ty le, phuang phap phan bude... Mdi phucmg phap dieu ed tinh uu nhupc diem khae nhau va edn phy thupc vao yeu to quy trinh san xuat, ddi tugng tap hpp (M. phi, ddi tupng tinh gia thanh. DN can lya chpn phuong phap tinh gia thanh san pham hgp Iy, dam bao tinh diing, tinh dii.
Lya chpn phuong phap tinh gia thanh phy thudc vao quy trinh cdng nghe san xuat, va doi vdi cac DN che bi&i thuy san tren cimg mpt quy trinh edng nghe san xuat mpt nhdm san pham cimg loai, nhung quy each khac nhau nen giiia chiing khdng cd he sd quy ddi, va giiia chiing cd mdi quan he theo each phan loai thanh nHeu thii hgng san phain (tdm, ghe, cua...). Do dd, ke toan phai xae dinh ty le tinh gia thanh giiia tong gia thanh thyc te va tong gia thanh theo dinh miic.
T^ \i Tong Z thiic te ciia cac loai sin tfnh gi^ pham hoan thJinh trong ky
thinh
l&iggiathMthutte cua ting loai s ^ pham
Tdng Z theo dinh mule
Tdng gia thanh <Hnh mi}c ctia titng loai siln phim X tyle
Ky tinh gia thanh: vi khdi Iirgng san xuat cho timg nhdm san pham ciia cac DN ehe bien thiiy san tuong dpi Idn, chu ky san xuat san pham ngan va Uen nen ky tirih gia thanh theo thang la hpp Iy.
Ddi tupng tap hpp cH pH: tap hpp theo timg phan xudng ehe biSi la hpp ly.
Ddi tugng tinh gja thanh: theo nhdm san pham.
Danh gia gia tri san pham dd dang: ehu ky san xuat ngin, san ph&n dd dang khdng co hoac co khong dang ke nen khdng danh gia.
Hach toan ke toan theo phucmg phap ke khai thudng xujen.
Tinh gia xuat kho theo phuong phap dich danh hogc tiieo phucmg phap binh quan cuoi.
Phuang phdp xay dUng cbi phi dinb mdc
Xay dung dinh muc cho chi phi nguy^ vgt liiu true tiep:
Dinh miic cho cH pH ngu)en vat Ueu true tiep phai dupe xay dyng rieng biet cho hai jeu td dd la gia va lugng ciia cH pH nay. Ve mat gia ngujen vgt lieu trde tinh can cii vao cac hpp dong thu mua da ky; cac qua trinh thuong lupng gia vdi cac nha cung cap thudng xu)en; du bao ve tinh hinh bi&i dpng tren tH trudng, cac hinh thiic cHet khau mua si; cH pH thu mua ngujen vat Ueu, ve mat lupng ngujen vat Ueu, lupng ngujen vat lifu can tHet de san xuat mgt san phiin, CO cho phep nhirng hao hut binh thudng. De' san xuat mpt san pham tH dinh miic tieu hao ngujen vgt Ueu dd la dinh miic sir dyng theo tieu chuan ky thugt va dinh miie tieu hao d mdi cdng dogn san xuat; lupng vgt Ugu tinh cho san pham. Doi vdi dinh miic sir dyng theo tieu chuan ky thuat phai dupe DN thudng xujen xem xet
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nen cd sy thay doi ve jeu cau chat lupng phai lap thdi dieu chinh cho phii hpp. E>di vdi dinh miic tieu hao: tac gia de xuat DN xae dinh t&ig ty le tieu hao theo dinh miic ciia cac giai doan san xuat theo cdng thiic
T= {1 -{(1 -T.) (1 -T2) (1 -13),- (1 -Tn)]}* 100(%)
Vdi Ti la ty le tieu hao cdng dogn thii i tiong cjua trinh san xuat
T la tdng ty le Heu hao qua cae edng dogn san xuat Va xae dinh nhu cau ngujen vgt heu can crung cap de eung cap de san xuat san pham DN sir dyng he so dinh miie K (dinh miic kg ngujen Ueu/kg san pham)
K= 1 /{I -T)
Trong dd T la tdng ty le tieu hao cjua cae cdng doan san xuat. Qua cdng thiie tien ed the thay dugc ket cjua ty le hao hyt theo djnh miie phy thugc nHeu vao.
Ti - Ty le tieu hao mdi eong dogn. Do do, kH xae dinh tieu hao ciia cac giai dogn phai can cii vao dac diein ciia cdng dogn san xuat, dgc diein ngujen vat Ueu sir dyng. Cy the nhu sau:
- Qua hinh so ehe: tieu hao giam hgng lupng ty nHen: do cac tgp chat cd hong ca, tdm, mye..
- Qua trinh che bi&i: tieu hao do vat dau, fiUe ca.., bd rupt, da, xuong....
Xdy dung dinh muc cho chi phi nlidn cdng true tiep:
E)inh muc cH pH nhan edng tryc Hep bao gom dinh miic gii ciia mpt gid lao dpng tryc tiep va dinh miie lugng thdi gian can tHet. E)mh miic ve gia mpt don vi thdi gian lao dpng trye tiep can cii miic luang can ban mpt gid, cac khpan phy cap, eae khoan trich theo luong. Dinh miic ve lupng thdi gian cho phep de hoan thanh mgt don vi san pham dya tren phuong phap ky thugt la cHa cdng viee theo nHeu cdng dogn rdi ket hgp vdi bdng thdi gian tieu chuMi ciia nhiing thao tac ky thugt de dinh thdi gian chuan cho timg cdng viec.
Thdi gian c'an tHet de san xuat mpt san phain duge xkc dinh nhu sau: thdi gian can tHet de san xuat mpt san pham; thdi gian ngH ngoi, lau chid may; thdi gjan cho san pham hdng.
- Dinh muc cH pH san xuat ehung
- Dinh miic bi&i pH san xuat chung dupe xay dyng theo dinh miic gia va lugng. Dinh miic gia phan anh biei pH ciia don gia cH pH san xuat chung phan bd.
Djnh miic lupng, vi dy thdi gjan tH phan anh so gid ciia hogt dgng dupe chgn Iam can cii phan bo cH pH san xuat chung cho mpt don vi san pham.
- Dinh miic dinh pH san xuat chung: EXrpc xay dyng tuong ty nhu d phan biei pH.
PhUtfng phdp xdc dinh cdc yiu t6 chi pMpbdt sinh
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M S U THS CHI PH( OINH MtfC COA SAN W / t M Tbi chi phi 4finh mile (Sin pham: X ma sin pham)
Khoin muc ^"" "?" "'t"*' ^ ' g\i cau tUn c6ng -Nguyen vat lieu tri/c tiep
A B C
- Chi phi nhdn eong trtrc tilp B a d
Bac 2
- Biln phf sin xuat diung -f)|nh phi sin xuat chung
• Chi phi sin n i l t diu chuan
Chi phi nguyen vgt lieu true tiep:
Gia xuat kho ap dyng theo phucmg phap binh cjuan cudi ky, can cii vao gja mua thyc te, cae cH pH thu mua bao quan, van chuy&i. Dae thii ciia ngujen lieu thiiy san ludn bao dam an toan ve ehat lugng, dp tuoi sdng ciia san phain cang cao, chat lupng thanh pham cang cao nen khdng nhgp khp, mua ve chuy&i tryc tiep chp phan xudng ehe bien.
Ve chi phi nhdn cdng true tiep:
Quy luong edng ty nen xay dung tien co sd gan vdi ket qua san xuat. Tae gia de xuat tdng cjuy luong edng ty nen xae dinh theo doanh thu.
Tdng quy lUtfng trich trong ky
Doanh thu bo phan I
Tjletnchtn/dc cOa bo phan i
Ve ehi phi sdn xuai chung
CH pH vat Heu phy, cH pH edng cu dyng cy xay dung dinh miic sir dyng de giam ty le that thoat Cd the xay dyng dinh miic sir dung.
Ddi vdi dd pH nang lirpng: DN nen xay dyng dinh miic tieu hao cho timg may lam ca sd de phan bo cin pH, vi DN cd the ed n H ^ phan xudng
CH pH eua hoat dpng san xuat phy can phai xae dinh mpt each day dii mdi cd the danh gia dupe Heu qua timg hoat dgng. Trong thyc te, nH'eu cdng ty ed mpt SP khoan cH pH phuc vy cho hogt dpng san xuat phy da khdng dugc tinh vao gja thanh san pham phu.
Gia thanh oia san pham phy ed the su dung phucmg gian don de tinh sau do can cii vao dinh miic da xay
dung dephan bd'. ^ Thi lieu tham khdo:
l.TS.NguyenKhdcHiing,(2011).l^adidvplil.NXBUKd6ng, 2P(S.,TSPhgm)^DugcTS.Tm^rimi1hS.PhgmNgocTodn(2010).Kelodn
dii phi NXB Tdi diinh.
