Thai Thi Thai Ngu; vd Dig Tap chi KHOA HOC & CONG NGHE
IIO \N TIIIKN CONG T.\C KE TO\N TAP HOP CHI PHI S.W \ l AT
\ \ TJMI (;i.\ THANH S.\N PH.A.M LON THIT TAI C 6 N ( ; T \ T N H H THAI VIET
Thai Thi Thai Nsu^cn , D3 Thi Thu\ Phuong Trucmg Dai lioc Kinli te ^ Ouan in kmh doanh - DH Thai \ginen
r o M T A T
San xuat nong nghiep la mot trong nhung nganh san xuat quan irong gop phan lao ra luong thirc.
thuc pham dc i3ap ung cho nhu cau tieu diing ciia con ngucn trong toan \a lioi Hon niJa, san pham nong nghiep gop phan dang ke trong cac san pham xuat khau mang lai ihu nhap cho n^n kmh le Trong san pham nong nghiep thi char nuoi lan thit theo mo hinh trang trai dang phat tri^n nhanh chong. tao cong an viec lam cho lao dpng nong thon. thay doi va phat trien kinh t^ cho nhilu chu trang (rai lam giau tir chan nuoi Ion ihit Vi vay. hoan thien cong tac ki toan tap hgp chi phi san xuat va linh gia ihanfi san pham cho Icm thii la van de cap thiSi. nhSm gop phin nang cao hieu qua quan l\' kmh te trong nganh chan nuoi mil chung va chan nuoi lpn thit noi rieng.
Til' khoa Tap hcrp chi phi scm xudl, linh gid ihanh san phdm
DAT VAN DH
Trong nhung nam gdn day voi chinh sach ino"
ciia cua Nha iiiroc, niot mat lao dicu ivicii cho cac doanli nghiep co the phat hu> het kha nang, liem krc ciia minh, mat khac lai dat cac doanh nghiep trirac mgl ihir ihach IcVn lao. do la sir canh lianh gay gal cua co' che lln trirong De iliriig viTng dirge tren tin Irirong va kmh doanh co hieu qua, cae doanh nghiep can ct'i he ihong lai ehinh eung cap thong tin chinh
\ac. giup do lanh dao dira ra nhiing quyC'l dmh dung dan Irong qua trinh sail \ i i a l kinh doanh. Trong cae cong cu quan l\' liii chinh Ilii ke toan hi mgl cong cii liCiii hicu de lliiic hien \ ICC kieni tra. \ i r l\' thong lin.
Ilien nav. \ o i mo hinh chiin luioi Ign thil tfip li'img dang ngav cang phiil irien manh ca \ e so luong \;i d i a l lirgng. Do \ a \ . de ecS nhung giai phiip liieii qua mang tinh chien liroe. chan luioi lon lliiic Ml niaiig lai hieu qua kinh tc cao thi cong tiic ke totin lap hop clii phi san \iial \a linh giii thanh san pham thire sir quan trong.
C,)ua llioi gian lim liieu tlurc !e o cong l\' I N I 111 Thai VicM. \()i nlian tlii're ke loan chi phi s;in .\ii;il va tinh giii thiinh san pham ki khau dae bicl quan trong trong cong ta^ kc toiin. can hoan thien ca \ e nii>l 1>' kiiiii \ a thirc le. liic gia di sail \ i i o nghien ci'iu cong lac ke lojin liip hgp clii phi san Mial \ ; i linh gia ihiiiih san piifini lai cong l> .
N O l D U N G N G H I E N C l J f
^ Thuc trang tinh hinh chdn nudi li/n thit f(d cdng ty TNIIH Thdi Viet
l a i dia ban tmh Thai Nginen hicn na\ co rat nhien triing trai chan nuoi lan thit t;ip trung ehu yen o cac liiiven nhu Dinh I loii. Dai 1 ir.
Phii Luang. Dong 11\. thanh pho I hai Nguyen Tiong do. o thanh pho Thai Nguven Ciic ho ehan ntioi tap trung lai eae dia ban \a iihirCao Ntzan. 1 iin Cumm. Thinh Dan.
Tuv nhien. trong khuon kho bin viet iii'iv lac gia chi dc cap den van dc tlurc trang cong lac kc toan lap hop chi phi san \ u a l va linh gia Ihanh sail phiim Ion thil cua cong l>' I N I I I 1 I liai Viet 111 do dira ra giiii phiip nham hoan ihicn cong tae ke loan nt'ii tren
Cong l \ r M l l l Thai Viet la nipt trang trai ehan nuoi Ion lint nam tren dia ban \a Cao Ngan thuoc thanh pho "khai Nguven Ciing tv hoai dong \ a \a_\ dung trang trai tren dia ban
\ a i dicn tich tren 13 ha. thanh lap lir nam 2002 den nam 2006 cong t\ cluiven huang kinh doanh sang ehan nuoi Ion thii Sau gan 10 nam hoat dong kmh doanh cong t\ cting dii dal dugc lUumg thanh cong nliiit dinh trong ITnh \ire kinh doanh nong nghiep. mot ngi'inli nghe kho ihanh cong nhat, khong nlur cac nganh nghe khiic nlur Tluroiig mai, coiiji nghiep lioi'ic dich \ u kluic Bai \ i nganh nghe iia\ phu lluigc iihicii \iio _\en lo ihoi net. con giong. till inriuig. dich benh \ a i nhieu \cu lo ngoai tam kicni soiil eua con niiuoi
Thai Ihl rhaiNgm:-n>«D/g Tap chi KHOA HOC & CONG NGHE
: 0 1 ^ Mt> B \ N LON C I A C O M ; T> T NHH T H A I V I E T
1 2 3 1
' ^
L o a i I o n
L o n h."Lu h i L o n n a i sinh san L a n tlUL sHih san L o n eon ihoo m c t . a n c o n c a i s m i l.on i t i i i T o n e <];-,n
N K " 1
-
\ 3 1 /
S 5 l u o - n g ( c . . n 2 / 2 0 1 1 N y .
5 0 160 6 150 3 5 2 8 7 0 1.588
\ 3 0 / 0 6 / 2 0 1 2 6 0 2(15 9 2 8 0 4K5 1.120 2 . 1 5 9
So s a n h 2 0 1 2 / 2 0 1 1 120.00
(%)
128.13 1 5 0 0 0 1 86 6 7 137 78 I 2 S - 7 J i35.'>r.
Oiiii bang 1 ta tliay tai nga\ 30/06/2012 s6 Doi ttfpng tap hop chi phi trong cliatl nuoi Ign luong dan lon cua cong t\ quv 2 nam 2012 llijt co the la: Loai san pham. nhom san pham.
tang dang ke so \ 6 i nam 2011 Cu the. lon nai don dat hang. Phirong phap tap hap chi phi .sinh san cuoi q u \ 2 nam 2012 tang 28.13% so co the tap hop true tiep hoac phan bo gian Mil nam 2011. Ion con theo mc tang 86.67%. ti^p. Chi phi tap hop true t i j p nhir chi phi' su lang Icn ctia tong dan Ion tai Cling t> do ngiiNcn \at lieu true liep hoac chi phi nhan nhieu >cu to nhimg \ c u to CO ban do la cong cong true tiSp Chi phi phan bS gian liap nhit IS mo rong q u j mo \a> dirng them trang trai d , , 'p|,( ^an xuk ehung: Chi phi nhan vien Chan niioi moi l a nang long dan Ion nai smh ^ ^ j , , ,,• ,;,,„„ , „ i ^.i,, p,,, ^ j , | , j „ , j „ „ „ „ , j ^ , , sau til I 60 lon mii Icn 280 lon mii sinh san , ^ , j , j . „ „ „ : „ . „ ; ^ i , , p,,, |^|, j ^ , ,,_.,„ ,^_.,,;„ ,^^.
Thia trang edng nic Uliuinlar hap chi ^ „ ^ j „ ^ „ . . , j „ ^ ^ s ^ ^ j ^ . j . ^ ^ _ _ ^^^ ^^^
phum Ion t h i t tai c o n " t\
Chi phi Siin \ u a l cua siin pham Ion thit dugc tap hgp trong k\ (thuong \£ic dinh theo Ihiing) do va> \iec linh gia thanh lon thil \iie dmh /)/;/ sun xudt (CPSX) vd tinh gid thdnh
phdm ttii cdng ty
Cong tiic Iiip hgp chi phi \a tinh giii thiinh san phiini Ion thu hien dang la van de quan lam cua eoiu: lv. anh hiioiuz true liep den conu tac \iic
dmh gia ban x :i loi nhiiiin timg k^ cua don v i. ^'^^^^ ^" '^'^^'^^^ ' 9 " ' 1 ^ " ^"'^' ^^n trong kv. Iri ,,, , . ;, , , . . . ,. . , gia dan lan thil con lai ehua \uat ban trong k'V' C li: pill sail \u;u iroim chan iitioi lan tint bao . ° •' gr.m ciic khoan nine d n phi: Chi phi ntiuvcn '^ '^^ P'^'"^ "^^ ^'•^•'- '^'^"y^" sang kv sau.
\.ii heu true liOp. chi phi nhan cong true li6p. ^ " " = '> ^''"'^ " ' ^ ^^" Pli'"'"! ^ a dang Iheo chi cln phi san \ui\l chimg X 6 i dung cu the cua P'^' '^'"'^ '"^'"^ ^ " n "ira. doi voi phdn chi phi liing khoan muc cln phi nlur san: tlioc an ena lon mc deu dirge ke loan cong ty Chi phi nguyen vdt lieu true tidp. Chi phi ^^P '^"P ^ " " f^'^ ihiinh cua Ign con gom cac Ihuc an chan nuoi. chi phi ihnoc thii >. thuoc y'^' ' ^ ' ^ ' i " ^^ii'i 'tr" me nhir: Tir ph6i den 85 stii iriing. \aecin. ngav cua lon me: Tii 86 ngav den 100 ngay Clii phi nhdn cong true tiip Cln phi lien ^''-'^ l*^" '"'^- ^^^ ' 0 ^ ngav den smh eon ciia lan luong cua cong nhan chiim soc. luioi diiiing. 'i^*^ .Hon nira. chi phi \ e thirc an ehan nuoi cln phi Ciie khoan trich iheo lirong nhir: t^hieni i_v trgng Ion trong long ehi phi san .xuat HI I.M I. B i n ' i . H l l I N . KPCD. lien an ca. ena lon thit Cong l \ da \iiv dirng dinh mi:rc Ciic khoan phu Ciip eo linh chcil luong, ticu hao nguyen \at lieu cu'tha clui timg loai Cht phi sun xudt chung l i e n luong cua biic thirc an doi \6\ lirng giai doan cua tirnti loai s\ llui \ , kliiiu hao mi!_\ moc. Ihiel bt \ ic. Ion. Cii the. t.ii eong l \ xav dung dinh nurc chuong ir.n . chi phi eua lon tint nlm sau
Thai Thj Tliai Ngu>en va Dtg Tap chi KHOA HOC & CONG NGHE Il4(14):3-v
B a n E 2 : D l M l Ml ( TlEt HAO N C m EN \ \ 1 Ll£L Ct'A CONO T l T M l H T H i l V l E T
STT
1 2 3
5 6 7 _ 8
Cic giai doan chin nuoi
Tif phoi den 85 ngay^Lon m?
Tif 86 ngay den 100 ngay Lijn me Tu 101 ngay den smh con L?nme Til sinh con den cai stta L^rn m?
TuOden2! nga> tuoi ,Tir 21 den 35 ngay luoi Lqrn Ihtl lir 36 den 60 ngiy tuoi l.imihil I j 61 den 135 n;;ay lu6i xua
cua Ign
ban
Loai thuc Sn
Cim l^n chira Cim lon chi/a Cim Igm smh sin Cim lon smh sin Cam lon con Cam Ion con Cim lpn nho Cim lon thil
Ma >VL
HTJ6^
HTI6 HTI7 HTI7 550S 550S HTM _ HT12
Dvl
Kg Kg Kg __KA_
Kg_
__Ke Ks
Djnh NVUcua mirdconi ca giai
ng^y doan 22 25 2J J 001 02
31 150 (Nguon Phong Ky ihual- cham s(
Tren co so dinh muc tieu hao nguyen vat lieu, eong ty xay dung ehi phi djnh niCrc cho 1 con Ign con chuyen sang giai doan Ign thit theo so lieu tai Bang 3:
Bang 3: BANG TLNil CHI PHI SAN XUAT njMI VlfT LON CON CO^G TV TNHH THAI VlfT
STT NfliJung Thii-c an mik/ton/ng Su ngai So lifflTig Don gi
) Tif phoi den K5 ngAy_Li;in mp 2 iTir 86 ngay den 100 ngay_Lpn me 3 Tif IQI ngay den sinh conLgn mg
HTI6 HT16 1IT17 Tif 51 a_L(in me
Tong clii pill .CMpillitim ifco.
JUgia
9 247 4 247 0 162 0 162
Thanh lien ( VND)
J 729 189 346 763 355 670 1067 01(1 3-148 632 437.324
(Ngu6n Phdng Jii chinh - k4 loin, thing 06 nSm 2012)
Can cii" theo chi phi dinh mirc linh cho Ign con de chuyen sang giai doan Ign thjl. ke toan .xac dinh chi phi san xuat dinh niirc tinh cho Ign thjt dugc xay dirng theo so lieu lai Bang 4:
4; BANG riNUCIllPHISAN VtAT RINU Ml''C L g M ' H [ T (
~ Dinli
\ TNHMTUAI VlfT
Chi phi son \UBI don i] lpn con JTuO den 2\ nuaynioi
•l,tmlh|llu»6den60nijaylLi6i Lijn ihgl ru 61 din 135 ngay mai \uai h Chi phi Ihuoc thu J Chi phi nhan cong Bye Hep n,i phi sainuii Chung Tong clu phi tun xuil till phi ian xual lpn Ihil J4m l'^'nJ^
437 329 IB ]7B IS ITS
(Nguin Phong T* chmh - ke loan thang 06 nSm 2012)
Thai Thi Thai Ngu>en vd Dig Tap chi KHOA HOC & CON'G NGHE 114(14).;
Can c u \ a o dinh mu'c chi phi san xnat ciia Ign thil va so lugng Ign thit Iciem ke danh gia cuoi ky va cac loai Ign khac, cong t> xac dinh gia tri sail pham d o d a n g cuoi kS tai nga\
30/06/2012 g6m
++ Gia tri san pham do dang cua Ian con theo me So luo'iig Ion con theo me \ gia thj t r u o n g - 280 con \ 3 1 5 , 7 6 9 d ' c o n = 8 8 , 4 1 5 3 2 1 d
++ Gia tri san pham d a dang ciia ian con cai sua So lugng lan con cai siia x Chi phi san xuat dmh mirc lon con cai sua - 485 con x 437 329d/con = 2 1 2 . 1 0 4 . 5 3 5 d
++ Gia tri san pham do dang cua Ign thit c h u a xuat ban = So lu'ong Ion thit trung binh (kg) x Chi phi san xuat dinh m u c cua lan thit = 35,840kg X 36 6 3 9 d / k g = 1.3 13.127 665d Tong chi phi san xuat kinh doanh do dang ngay 30/06/2012 1.6I3.647.520d + T a p h o p chi p h i s a n x u a t va t i n h gia t h a n h san phiim lo"n t h i t ciia c o n g t}' Tdi khadu ke todn- I Vien nav. cong t\ T N H H Thai Viet dang van dung iie thong tai khoan ke loan theo QD 48/2006/OE> - BTC ngav 14 So'dd hiich todn: Tap hgp chi phi san xuat va linh
thang 09 nam 2 0 0 6 la mgt d o a n h nghiep nho va \Lra. Do \ a \ . tai khoan ke toan tap h g p chi phi san xuat tai c o n g ty la T K i 5 4 - Chi phi san xual kinh d o a n h d a d a n g va dirge ke loan m a chi liet thanh cac tai khoan g o m : T K 154.1 - Chi phi nguyen vat lieu trirc tiep; T K 1 5 4 2 - C h i phi nhan e o n g trirc tigp; T K I 5 4 . 4 - C h i phi san \ u a t c h u n g ; T K 154.5 - Chi phi san xual kinh doanh d a d a n g .
Theo so lieu chi phi san xuat t a p h a p d u g c tai cong t\ ciia thang 0 6 / 2 0 1 2 g o m :
Chi phi nguyen vat lieu triic tiep g o m : Chi phi thiic an chan nuoi. chi phi thnoc thii y . . . . 736 6 7 2 . 7 3 5 d
Chi phi nhan c o n g trirc tiep. Chi phi tien iuong ciia c o n g nhan chan soc, nuoi du'ong, chi phi cac khoan trich t h e o l u a n g ciia cong nhan cham soc, nuoi dirong. .: 55.000.OOOd Chi phi san xuat c h u n g : Chi phi khau hao chuong trai. chi phi dien, niroc, tien lirang nhan vien kv thuat, cac khoan trich theo luong theo quy dinh, chi phi bang ticn k h a c . . , : 139.102 300d
Tong chi phi san xnat 9 3 0 . 7 7 5 . 0 3 5 3 gia thanh san pham lan thit
Can c i r \ a o g i a Hi san pham d 6 d a n g c u 6 i kv t r u o c chuygn sang, chi phi san xiiit tap hgp dirac 6 k_\ n a \ , gia trj san pham d o dang danh gia d u o c 6 k\ na\'. gia thanh san pham Ign thit xu^l tieu llui o k\ nav :
(ilii liiaiih sail pham lon tint ticu Ihu Irons;
Gia iri san pham lan ihit do dang k\ iruoc chuvcn sang
k) na\
Chi phi san xuat lap hop trong ky
Gia Iri san pham Ion thil d o dang k\ nay chuyen sang ky sau
Thai Thj Thai \ u i .' Dig
Tap chi KHOA HOC & CONG NGHE
114(14) .Tir do, gia thanh san pham lan thjt ciia cong
tv thang 06 nam 2012: 1.853 250.386d •»-930.775,035d 1,613 647.520d 1.170.378.000d
So lirang lan thit .xual lieu thii: 28.270(kg) -^
Gia thanh dan \ i: 41.400d/kg
Mac dii va\. doi vai cong lac ke toan tap hap chi phi san xuat \a tinh gia thanh san pham Ign thit ciia cong ty con gap phai mgt so kho
khan nhu sau;Thir nhdt', Kho khan Irong cong tac kiem ke so lirang san phaiii Ign thit da dang Thir hai: Xac dinh gia thj truang ciia san pham lan con theo me mang tinh tirong doi va anh hirang trirc ticp den chi phi san xuat djnh mirc ciia Ign thil
Thir ba Cong ty chira \ac djnh gia thanh san pham cho lirng giai doan san xuat anh huong den tinh chinh xac cua gia thanh Ign thit cua tirng giai doan
Thir lir Chi phi san xuiil chung. chi phi nhan cong lure licp. ehi phi ihuoc thu y linh c\\o lirng con Ign thjl duoc xac dmh tren long dim lan vi the khi \a> dung chi phi san xuat dmh miic linh cho Ign thjl chira chinh \ac Tin) nam Ke loan kicni nhicm nhieu phan hanh, ehira co ke loan ihirc hien nhicm \n cluiven ve phan hanh kc loan chi phi san \iial
\ ii linh gia thanh san pham
77/;/' sdu Cong lv ehira loai trir chi phi san xual ciia san pham plui trong long chi phi san Mial, sail pham thu hai irong san xuat
* Milt sd giai phdp nhdm hodn thien cdng tiic ki todn tilp ht/p chi phi san xudt vd tinh gid thdnh san phdm lon (hit ttii Cong ty
TNHH Thin \ let
- Giui phdp trang cdng tiic tiuan ly nhdn sir
+ Cong tv linen dung ihein can bg chuven trach trong cong lac kiem kc. danh gia so lirong sail pham Ign da dang, tinh loan \a \a\
dirng djiih mirc chi phi san xual eho lirng loai san pham cho Uing giai doan ciia san pham \ i hien nav ciing l\' moi chi \a\ dirng diroc djnh luiic chi phi sail xual cho san phiini Ign con \ii san pliiini Ign ihil. con diii \ai san phiim Ign
con tach me dira ticn gia thj truong. V i the.doi voi san pham Ion con lach me can duoc xay dung dinh inirc cho cac khoan muc chi phi nhu sau:
- Chi phi thirc an cua Ign me sinh san phan bo cho Ign con lach me
- Chi phi vaccin phong benh cho Igii con lach mc - Chi phi thuoc tlui v. dung cii v tc. thiet bi cham soc phan bo
- Chi phi khau hao cua Ion me phan bo '^- Cong lv tuyen dung them nhan vien kc toan chuyen vc phan hanh ke loan chi phi san xnat va linh gia thanh san pham
- Gidi phdp trang cdng tdc ke todn
+ Doi voi cong tac tinh gia ihanh: Hien iia\
cong ty moi chi linh gia thanh cho san pham Ion Ihil. chua tinh gia thanh cua lirng giai doan chuyen liep tii Ion con tach mc sang Ign cai sua. tii Ign cai siia sang Ion nha, lir Ign nha sang lon thit xuat ban Xual pluat lii ban dau cong l\ lap hap chi phi san xuat cho loan bo Ciic giai doan. khong tach linig giai doiui san xiiiit, Vi tiie, cong lac tinh giii llianli cln dimg liii o san pham Ipn thil xiiiil biin. Xiiiil pli.it til han che do nen gia thiinh san phiini ehua thue su chinh \iie. cong tv c;in uip hop chi phi va linh gia thanh theo phuong pluip phiin buoc Iheo cong thirc
Z,,, = Z|+Z2+ ....+ / „ Trong do
//,, Tdng gid thcinh .sun phdm lon llui / / Ctd ihdnh lav con litcli nie sang hui cm
y.^ -c,i Ihiinh Urn siia .sang lan lliil nhd '/.„ did ihinih Icrn nhd sang lon llui xiidi hint + Doi Mil khoan muc chi phi >aii xiiiil cluing, cln phi nhiin cong true liep. cln phi ihuoc thu
\ . Cong l\ phan bo tren long dan lan dicu iiii\
diin toi cac khoan muc cln phi n.iv iiiih cho
lirng con Ian cluia chinh xiic \'i du I on con
tiich nic \ii lon me sinh san ciing chiu chi phi
thuoc llui _\ nhu nhan hong khi do (,hi phi
thuoc tlui \ cho lon me lii rfil Ion hao gnni
nhiin loai' \ iiccin I i 1 M, I .u xanh. dich
la... con Ion con lach mc ilii tii> \.io lich timh
i h j i ihl Thai \ ! ; i Tap chi KHOA HOC & CONG X'GHE 14(14)';
liem cua tirng trang trai c o the tiem hoac khong tiem nhirng loai vaccin nao cho tirng Ilia Ion T u \ nhien. viec xac djnh chi phi ihuoc thii V theo doi cho timg con Ign cu the lii dieu khong the lam d u g c trong long dan lan gan 2.000 con Vi the, de tlia>' the eho Cling tac tap hop cac khoan m u c chi phi tren hicn nay c o n g t> d a n g lam. tang d o chinh xae cua viec tap hgp chi phi tin c o n g tv nen co so sach theo doi cac khoan m u c chi phi na\ theo tiing 6 chuong. moi 6 c h u o n g theo tirng giai doan phat trien.
+ Doi voi cong tac tap hop chi phi san xuat cho khoan muc cln phi san xuat c h u n g ' Tai cong t> yeu to chiem tv trgng Ion trong long chi phi san xual c h u n g la chi phi khau hao chuong trai, ngoai ra con co cac yeu to chi phi khac nhir: Chi phi b a n g lien khac chi cho cac trang trai chan nnoi Dung cu lau dgn ve sinh.
khan lau. choi quel, nhfrng chi phi na\ cong W cln ra trong mot ihiing la tirong doi lan.
I UV nhien, khi xnat sir dinig tai cac trang trai Cling l> c h u a lap phieu dc nghi xuat vat tn cho uing trai nia lap bang kc tiing hop xuat diing cho toiiii cong lv llieo liing quv theo timg loai dung cu. \ a ! Ui Vi \iiv. cluia ihc Inen d u o c moi trai sir dung licM bao nhien cho veu to nav.
chua CO so lieu dc phan tich. so sanh. doi chieu giiia trai nav \d\ trai khiic trong cong t\
I- Cong tv' d a n g tiip hop chi phi san xual vii linh giii thanh cho san pham chinh la lan tint nhung lliue tc cong tv con co cac san phiim phu khiic nhn Nuoi cii, trong cay lau iiiim. Mac dii cln phi hang Ihiing ehi ra eho Ciic sail pham na\ co ihang phat sinh hoac c o ih.-ing khong phiil sinh \ a gia tri khong Ion vi the ke loan da khong uieh rieng phan chi phi sail xuat iia\ Dien d o diin den gia thanh cua sail pham Ion tint cluia chinh xac. Vi v a \ . Cling I) dang sir d u n g phiin mem ke loan Vielsiin de hach liuiii ciic nghiep vu kmh tc pluil smh, nen vice khai bao \ a nhap diJ lieu lacli n c n g phan cln phi siin xuat cho san pham Cii. cav Irong la thirc hien dirge Khi d o he Ihiing lai khoan tiip hop chi phi nguven \iit lien true liep cua cong t\ se nhu san-
T K i 5 4 . 1 - Chi phi nguven vat lieu true tiep se du'gc chi ti^t t h a n h : T K 1 5 4 . 1 1 - Chi phi nguven vat lieu true liep c h o san p h a m chan nuoi Ign. T K 1 5 4 12- Chi phi nguyen vat lieu true tiep ciia san p h a m c a . T K 1 5 4 . 1 3 - Chi phi nguyen vat lieu true tiep ciia san pham cav trong. T u a n g tu n h u va>'. cac tai khoan chi phi san xuat khac ke loan c o n g t> c o the n i d c h i liet n h u tren.
+ Doi vdi san p h a m thu hoi trong san xuat nlur Phan bon. bao tai d u n g c a m . .gia trj thu hoi ciia Ciic san p h a m nay. Inen nay ke toan d a n g hach toan vao thu nhap khac a TK711 cua don VI Vice ghi so n h u vay ve mat ban chat k h o n g lam thay doi lgi nhuan ciia don vj.
N h u n g anh h u a n g den gia thanh ciia lan thit
\ i khi tap h g p chi phi san xuat cua Ign thit don \ j da k h o n g loai trir gia iri thu hoi diroc ciia cac san p h a m na\ Vi vay. d e d a m bao gia thanh Ign thit chinh xac ho'n thi ke toan can phiil loai trii' phan gia In ena ciic san pham Ihu hoi trong san xnat.
KBT L U A N
Tir vice nghien ciru thuc Irang c o n g tac ke loan tap h o p chi phi san xnal \ a linh gia thanh ban pham Ion thit lai c o n g tv T N H H Thai Viet, tac gia da d u a ra mot so giai phap nham hoan thien e o n g tac ke loan tap h g p chi phi san xual va tinh gia thanh san p h a m Ign tint till c o n g tv Til d o . vice xac dinh gia thanh san pham Ign thil chinh xac. c n n g cap cac thong lin liiTu ich cho nha quan ly khi d u a ra cac qnvet dinh dau tu m o rgng san xnat kinh doanh hoac qnvet djnh gia ban san pham lon thit canh tranh VOY cac doi tac khiic tren thi tru'ong.
TAI L I f U T H A M K H A O 1 TS Pham Huy Doan - Huong dan thuc hanh che do kc toan doanh nghiep nho va vira - Nha xuiii ban Tai chinh nam 2007
2 Quyk dinh 48'2006'OD - ITPC cua Bo tai chmh ban hanh ngay 14 ihang 09 nSm 2006 3 Tai heu k^ loan cua Cong Fv TNHH Thai Vici 4, hllp:' uwu.vinasine com vn
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Thai Thi Thai Ngujen vd Dig Tap chi KHOA HOC & CONG NC.HE 1 I4( 14)-;
S L M M A R Y
Fl LFILI.MF.NT OF ACCOUNTING WORK, COLLECTION
OF P U O n r C T I O N C O S T S A N D C A L C U L A T I O N OF PRICESOF THE PRODUCT OF THE PIG FOR MEAT AT TII \ l VTET COMPANY LTD
Thai Thi Thai Nguven . Dn Thi Thu> Phuong College ofkconnmu ^ ana Business klminiUialion IMAgriculiural producdon is one of imponani production sectors contnbuting to creation of provisions and food to meet the demands of consumplion of people in society. V!oreo\L'r agricultural products contribute significantly to export products to bring income for the econom\
in agricultural products, the husbandry of pig for meat under the farming model is growing rapidly These create jobs for rural labors, change and develop economics for many ranchers who are rich from the husbandry of pig for meat. Therefore, fultillment of accounting work, collecdon of production costs and calculation of prices of the produci of the pig for meat is an urgent issue in order lo contribute to improve the economic efficieiic\ in the hvesiock husbandr> sector in general and meat pig sector in particular.
Kc\ words Collection ol production costs, calculation of prices oJ the produci
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