🔙 Quay lại trang tải sách pdf ebook Kế toán quản trị Ebooks Nhóm Zalo PGS. TS. PHAM VAN D l/dC - DANG klM CLfdNG NI1A XIJAT hAN THONG K.E PGS-TS. PHAM VAN DlTCfC DANG KIM ClfafNG K E T O R N O U R N 7 # ? l NHA XUAT bAn THONG KE Lofi md dau Trong boi canh nen kinh te co nhieu ccf hoi cung nhif nhieu thach thufc cho to chufc nhiT hien nay, thong tin chinh xac, kip thcri vk thlch hcrp ve cAc nguon luc kinh te va ve cac m&t hoat dong cua to chufc co y nghia quan trong doi vori sif thanh cong cua to chufc. Cung chinh trong boi canh n&y, KTQT da trcf thanh mot linh vtfc khong the thieu trong ccf cau to chufc cua mot to chufc, va nhan vien KTQT co vai tro nhtr mot nh& tur van quan tri noi bo cho cac nha quan tri to chufc. Nhan thufc difcrc tarn quan trong cua KTQT trong cong tac quan tri to chufc, luat ke toan Viet Nam, ban h&nh ngay 17/6/2003, da chinh thufc dtfa ra dinh nghia ve KTQT va KTTC. Sau do, ngay 16/1/2006, Vu Che do Bo Tai chinh da dtfa ra dii thao thong tif hifcmg dan ap dung KTQT trong doanh nghiep. Nha xuat ban tho^ng ke xin gidi thieu quyen “Ke toan quan tri” cua PGS .TS Pham V&n Difcfc - Triforng khoa Ke to&n - Kiem toan - traofng Dai hoc Kinh te TP. HCM va co Dang Kim CiTcfng - giang vien bo mon ke toan. Day la quyen s&ch ditoc bien soan diia tren qu£ trinh giang day, nghien cufu thtfc te va tham khao tai lieu ntfdc ngoai-cua cac tac gia. Quyen s&ch ditoc chia thanh 12 chtfcfng, nhii sau : Chtfofng 1: Tong quan ve KTQT * Chtfcmg 2: Chi phi vk phan loai chi phi < Chifcfng 3: Cac phtfcfng phap tinh chi phi san pham - phufcfng phap tinh chi phi theo cong viec Chtfcmg 4: Cac phifcrng ph&p tinh chi phi san pham - phifcrng phap tinh chi phi theo qu£ trinh ChUcfng 5: Phan tich moi quan he chi phi - khoi ltfcrng - lcfi nhuan (CVP) « Chiicmg 6: Chi phi tieu chuan va dir toan san xuat kinh doanh ChiTcrng 7: Phan tich bien dong chi phi va doanh thu 5 Chuang 8: Phan bo chi phi cua cac bo phan phuc vu va phan tich cac bao cao bo phan Chuang 9: Danh gia trach nhiem quan ly Chuang 10: Binh gia ban san pham Chuang 11: Thong tin thich hap vori quyet dinh ngSn han Chuang 12: Quyet dinh von dau tu dai han Chung toi hy vong quyen s&ch se cung cap nhufng kien thurc huTu ich cho cac nh& quan tri to chufc, cac ke toan vien, sinh vien cac trUcfng DH, cac trUcfng quan ly cung tat ca nhufng ai co quan tarn den KTQT. Chung toi rat mong nhan dugc nhufng gop y cua ban doc de nhufng lan tai ban sau dugc hoan chinh han. Nha xuat ban Thong ke 6 MUCLUC id i Md o a u ......................................................................................................5 MlJCLlJC........................................................................................................... 7 Gltil THI$U IIE KE TOliN OUttN T M ............................................................... 22 CHlTONG I ....................................................................................................... 26 Gltil THIEU IIE KE TOliN QUHN W ............................................................... 22 CHlftiNC f ........................................................................................................ 26 76 nc ounni he k e toAn Qim n tk\ ..............................................................26 1.1 K H A I N IEM , M U C TIEU VA NHIEM VU CUA K T Q T ....................................................................................................... 27 1.1.1 Qua trinh phat trien cua KTQT ......................\.............27 Nhin chung qua trinh phat trien cua KTQT co the ditoc chia lam 4 giai doan chinh : ........................................................ 27 1.1.2 Khai niem ve KTQT ...........................................................28 1.1.3 Vai tro cua K T Q T ................................................................ 28 1.1.4 Muc tieu cua KTQT .............................................................29 1.2 TH O N G TIN K T Q T ................................................................... 29 1.2.1 Thong tin KTQT la gi? ...................................................... 29 1.2.2 Yeu cau doi vtfi thong tin KTQT ....................................30 1.2.3 C&c nguon thong tin ...........................................................32 1.2.3.1 Nguon noi bo ............................................................... 32 1.2.3.2 Nguon ben ngoai .........................................................33 1.3 KE TO A N Q U AN T R I VCfl CAC NHA QUAN T R I ..... 33 1.3.1 To chufc la mot chuoi hoat dong hay chuoi xich gia tri ......................................................................................................... 33 1.3.2 Muc tieu cua to chtic ...........................................................35 1.3.3 Ke todn qudn tri vtfi c^c hoat dong quan t r i ............... 36 1.3.3.1 Ci.c hoat dong quan tri ............................................ 36 7 1.3.3.2 Ke toan quan tri vori chufc n&ng ra quyet dinh cua nha quan tri ........................................................................ 36 1.4 KTQT, KE TOAN TAl CHINH VA KE TOAN CHI PHI ....................................................................................... 39 1.4.1 Ke toan tai chinh va ke toan quan tri ........................... 39 1.4.1.1 NhCifng diem giong nhau ............................................ 40 1.4.1.2 Nhufng diem khac nhau ............................................. 40 1.4.2 Ke toan chi phi va'KTQT ................................................... 42 1.4.3 KTQT vdi cac mon khoa hoc khac ..................................42 1.5. VI TRI, CHLfC NANG, NHIEM VU CUA NHAN VIEN KE TOAN QUAN TRI TRONG TO CHLfC ............. 43 1.5.1 Vi tri cua nhan vien ke toan quan tri ............................ 43 1.5.2 Chufc n&ng, nhiem vu cua nhan vien KTQT ..............43 1.6. CAC KY THUAT NGHIEP VU CCf BAN CUA KTQT..................................................................................... 46 CHlfdNO 2 CHI PHI Ila PHttN LOni CHI P H I................................................................... H8 2.1 KHAl NIEM ................................................................... 48 2.1.1 Chi phi la gi ............................................................................ 48 2.1.2 Nguon luc suf d u n g .................................................................48 2.1.2.1 Bat dai ............................................................................ 48 2.1.2.2 Con ngudi ........................................................................49 2.1.2.3 Von ................................................................................... 49 2.1.3. Y nghia cua chi phi doi vdi quan ly .............................. 50 2.2 PHAN LOAI CHI PHI THEO CHtfC NANG HOAT DONG.............................................................................. ..... 50 2.2.1 Chi phi san x u a t.................................................................... 51 2.2.2 Phan loai chi phi san xuat theo moi quan he san pham .....................................................................................................52 8 2.2.2.1 Chi phi nguyen lieu triic tiep ................................. 52 2.2.2.2 Chi phi nhan cong true tiep ................................... 54 2.2.2.3 Chi phi san xuat chung ............................................ 54 2.2.3 Phan loai chi phi san xuat theo moi quan he vori qua trinh san xuat ...........................................................................56 2.2.4 Chi phi quan ly doanh nghiep ......................................... 57 2.2.5 Chi phi ban hang ................................................................ 57 2.2.6 Chi phi nghien cufu va phat trien ................................... 57 2.2.7 Chi phi tai chinh ..................................................................57 2.3. PH A N L O A I CH I PH I TREN CAC BAO CAO KE TO AN ...................................................................................................... 57 2.3.1 Bao cao ket qua hoat dong kinh doanh (HDKD) ....... 58 2.3.1.1 Bao cao ket qua hoat dong kinh doanh cua doanh nghiep thuong mai ..................................................... 58 2.3.1.2 Bao cao ket qua HBKD cua doanh nghiep san xuat kinh doanh ....................................................................... 58 2.3.2 Bang Can doi ke toan (CDKT) ....................................... 60 2.3.3 Chi phi san pham - chi phi thcfi ky .............................. 61 2.4 P H A N L O A I CH I PH I TH EO CACH tfN G X tf CUA CHI P H I ................................................................................................ 63 2.4.1 Bien phi .................................................................................. 64 2.4.2 Dinh phi .................................................................................. 67 2.4.2.1 Khai niem ..................................................................... 67 2.4.2.2 Pham vi phu hop ....................................................... 68 2.4.2.3 Dinh phi bat buoc - dinh phi tuy y ......................69 2.4.2.4 Xu hudng tang dan dinh phi so vdi bien phi ..... 72 2 4.2.5 Cach ufng xuf cua chi phi vdi tong chi phi va chi phi don vi ............................................................................. 72 2.4.3 Chi phi hon hop ................................................................... 74 9 2.4.3.1 Khai niem ...................................................................... 74 2.4.3.2 Phuang phap xac dinh chi phi hon hap .............. 75 2.5. CAC CACH PHAN LOAI KHAC NHAM MUC DICH RA QUYET DINH ..................................................... 84 2.5.1 Chi phi triTc tiep - chi phi gian tiep .............................. 84 2.5.2 Chi phi kiem soat dugc - Chi phi khong kiem soat dirge 85 2.5.3 Chi phi thich hgp - Chi phi khong thich h g p ............. 87 2.5.3.1 Chi phi thich hgp ........................................................ 87 2.5.3.2 Chi phi khong thich hgp ........................................... 89 2.5.4 Chi phi ca hoi ........................................................................ 91 2.5.5 Thi du tong hop ve cach van dung cac khai niem chi phi vao qua trinh ra quyet dinh cua nha quan tri ........ 93 CHH6NG 3 ........................................................................................................ 95 CttC PHUONG PUttP TINH CHI PHI VttN PHttM - PHUtiNG PHttP TINH CHI PHi THEO CONG U IEC................................................................... 95 3.1. DONG VAN DONG CUA CHI PHI TRONG DOANH NGHIEP SAN XUAT ............................................ 95 3.2. PHLfdNG PHAP TINH CHI PHI THEO CONG VTEC ...................................................................................... 97 3.2.1 Khai niem ................................................................................97 3.2.2 Cac budc tien hanh cua phuang phap tinh chi phi theo cong viec ................................................................................... 97 3.2.3 Thl du ........................................................................................98 3.2.4 Chi phi san xuat chung irdfc tinh va chi phi san xuat chung thuc te ........................................................................ 100 3.2.4.1 Quy trinh ke toan chi phi san xuat chung ...... 100 3.2.4.2 Tinh chinh xac va tinh kip thori cua thong tin. 102 3.2.5 Tai lieu sir dung ................................................................. 103 10 3.2.5.1 Phieu chi phi cong viec ......................................... 103 3.2.5.2 Bang tinh tong gia thanh san xuat .................. 105 3.2.5.3 Bang tinh gia von hang b a n ................................ 106 3.2.5.4 Bao cao lai lo .......................................................... 107 3.2.6 Chi phi sufa chufa .............................................................. 107 3.2.7 Tinh gia cong viec ............................................................ 108 3.2.8 Thi du tong hop ................................................................. 108 3.2.8.1 TrUcrng hgp tinh chi phi cho tifng cong viec ... 108 3.2.8.2 Tinh chi phi theo me san xuat ........................... I l l 3.3. TINH CHI PHI DICH VU NOI B O ........................... 112 3.3.1 Muc dlch tinh chi phi cua dich vu noi bo ................. 113 3.3.2 Lgi Ich cua tinh chi phi dich vu noi bo ...................... 113 3.3.3 Thl du ve qua trinh tinh chi phi dich vu noi bo ..... 114 CHlTONG « :................................................................................. 116 cac ph uVng PmIP tinh cm ph i m n ph u m - phiTong ph up TINH CHI PHI THEO QUtt TRINH.................................................... 116 4.1 KHAI NIEM ................................................................ 116 4.1.1 Kh&i niem ........................................................................... 116 4.1.2 So sanh phifcfng phap tinh chi phi theo qua trinh vk phtTcrng phap tinh chi phi theo cong v ie c ....................... 117 4.1.2.1 Dong chi phi ............................................................. 117 4.1.2.2 Nhufng diem kh&c nhau giufa hai phtrcfng phap tinh chi phi theo qu& trinh va tinh chi phi theo cong viec 119 4.1.3 Dorn vi tifcmg duorng .......................................................... 121 4.2 BAO CAO SAN XUAT................................................. 122 4.2.1 Khdi niem ........................................................................... 122 4.2.2 Noi dung b&o cdo s£n xuat ............................................. 123 11 4.3 THI DU TONG H0P VE PHtfdNG PHAP TINH CHI PHI THEO QUA TRINH .......................................... 130 4.3.1 Thi du 1: Tinh chi phi theo qua trinh trong trtfdng hcfp khong co ton kho da dang dau ky nhung co ton kho da dang cuoi ky .................................................................... 130 4.3.2 Thi du 2: Tinh chi phi theo qud trinh trong truang hgp co ton kho da dang dau ky va ton kho da dang cuoi ky ...................................................................................................... 133 4.4 CAC PHLfdNG PHAP TINH CHI PHI THEO DONG SAN PHAM............................................................... 139 CHlfdNG 5 PHAN TICH MOI QUAN HE CHI PHI - KHO I LIT0N6 - L0I NHUttN.......W 3 5.1 KHAl NIEM CC( BAN CUA MOI QUAN HE CVP .... 143 5.1.1 So" du dam phi .................................................................... 144 5.1.1.1 Tong so' du dam phi ................................................. 144 5.1.1.2 Ty le so' du dam phi ................................................ 145 5.1.2.Ket cau chi phi ............................................................. 145 5.1.3 Don bay kinh doanh ................................................... 148 5.2. LfNG DUNG PHAN TICH MOI QUAN HE CHI PHI - KHOI LU0NG - L0I NHUAN (VCP) 149 5.2.1 Tinh huong 1: Thay doi dinh phi va doanh thu ...... 150 5.2.2 Tinh huong 2: Thay doi bien phi va lugng ban ...... 151 5.2.3 Tinh huong 3:Thay doi dinh phi, gia b&n va lifgng ban .................................................................................. 151 5.2.4 Tinh huong 4: Thay doi dinh phi, bien phi va krgng b a n ......................................................................................... 152 5.2.5 Tinh gia ban cho dcm dat hang dSc biet ................... 153 5.3. PHAN TICH DIEM HOA VON.................................. 154 5.3.1 Khai niem diem hoa v o n ................................................. 154 12 5.3.2 Cdc phucfng phap xac dinh diem hoa von ................ 155 5.3.3 Phuong trinh lcfi nhuan .................................................. 162 5.4. PHAN TICH DIEM HOA VON TRONG MOI QUAN HE VCfl GIA BAN VA KET CAU HANG BAN .............. 171 5.4.1 Phan tich diem hoa von trong moi quan he vori gia ban 171 5.4.2 Phan tich diem hoa vo'n trong moi quan he vori ket cau hang bdn ................................................................................ 172 5.5. NH0NG GIA DINH LAM CCf SCf CHO PHAN TICH CVP .......................................................................... 174 5.6. MOI QUAN HE CVP VCfl BAO CAO KET QUA HOAT DONG KINH DOANH .................................................... 174 CHlTdNC 6 ...................................................................................................... 178 CHI PHI TIEU CHuAn ................................................................................... 178 ua otfroaN m n x u At k in h o o h n h .......................................................m 6.1. CHI PHI TIEU CHUAN............................................. 178 6.1.1 Khai niem chi phi tieu chuan .........................................178 6.1.2 Nguyen tac xay diTng chi phi tieu chuan .................. 178 6.1.2.1 Phiicrng ph£p xay difng chi phi tieu chuan ...... 178 6.1.2.2 Cac loai tieu chuan ................................................. 180 6.1.3 Cong dung cua chi phi tieu chuan ............................... 182 6.1.4 Qua trinh xay diTng chi phi tieu chuan ...................... 183 6.1.4.1 Xay difng dinh mtic cho chi phi nguyen lieu true tiep tieu chuan ............................................................. 183 6.1.4.2 Xay difng dinh mufc cho chi phi nhan cong trifc tiep tieu chuan ............................................................. 184 6.1.4.3 Xay dang dinh mufc cho chi phi san xuat chung tieu chuan ................................................................... 186 6.1.4.4 xay dong tieu chuan cho gia ban va lcfi nhuan 187 13 6.2. DlJ TOAN.................................................................... 1»7 6.2.1 Muc dich cua dir toan ....................................................... 187 6.2.2 Cac loai dir toan ................................................................ 188 6.2.3 Ky du todn ........................................................................... 188 6.2.4 So tay du toan .................................................................... 188 6.2.5 Uy ban dir toan ................................................................... 189 6.3 QUA TRINH DV TOAN TONG THE ......................... 190 6.3.1 Du toan tieu thu ................................................................. 192 6.3.2 Da toan san xuat ............................................................... 192 6.3.3 Dir toan nguyen lieu trirc tiep ........................................ 193 6.3.4 Du toan chi phi nhan cong triTc tiep ........................... 194 6.3.5 Du toan chi phi san xuat ch u n g .................................... 195 6.3.6 Chi phi ban hang va quan ly doanh nghiep ............. 196 6.4 DU TOAN TIEN MAT ................................................. 196 6.4.1 Khai niem ............................................................................ 196 6.4.2 Sir can thiet cua dir toan tien mat .............................. 197 6.5. Dl/ TOAN CAC BAO CAO TAl CHINH................... 201 6.5.1 Dir toan bao cao ket qua hoat dong kinh doanh ..... 201 6.5.2 Dir toan bao cao liTu chuyen tien te ............................. 202 6.5.3 Dir toan bang can doi ke toan ....................................... 203 6.6. CAC PHUdNG PHAP DU TOAn KHAC ................. 204 6.6.1 Phirong phap dir toan gia tang va phirong phap dir toan tir so' 0 ................................................................................... 204 6.6.1.1 Phirong phap dir toan gia tang ........................204 6.6.1.2 Phirong phap dir toan tir so 0 ..................................204 6.6.2 Phirong phap dir toan cuon c h ie u ....................................207 6.6.3 PhiTcfng phap dir toan dira tren hoat d o n g ...................208 14 CHlfONG 7 PHAN TICH MEN 00 NG CHI PHI Iin OOHNH THU.................................. 209 7.1 K H A I NIEM B IEN D O N G ................................................... 209 7.1.1 Bien dong chi phi nguyen lieu true tiep ................... 209 7 .1.1.1 Bien dong ket cau va bien dong litong cua chi phi nguyen lieu trtfc tiep trong trUdng hop co suf dung nhieu loai nguyen lieu ............................................... 211 7.1.1.2 Bien dong gia nguyen lieu trong triicmg hop co ton kho dau ky va ton kho cuoi ky ............................. 214 7.1.2 Bien dong chi phi nhan cong trtfc tiep ...................... 215 7.1.2.1 Thi du ......................................................................... 216 7.1.2.2 Bien dong thdi gian trong ................................... 217 7.1.3 Bien dong chi phi san xuat chung ............................... 219 7.1.3.1 Ke hoach linh hoat ................................................. 220 7.1.3.2 Bien dong bien phi san xuat chung .................. 223 7.1.3.3 Bien dong dinh phi san xuat chung .................. 225 7.1.3.4 Tong hop va phan bo bien dong chi phi san xuat ch u n g ................................................................................ 226 7.1.4 Bien dong doanh thu ....................................................... 227 7.1.5 Cac nguyen nhan bien dong ......................................... 228 7.1.6 Bieu tra bien dong ........................................................... 229 7.1.6.1 Tinh trong yeu ......................................................... 229 7.1.6.2 Tinh kiem soat duoc ............................................... 229 7.1.6.3 Loai tieu chuan suf d u n g ........................................ 230 7.1.6.4 Xu htftfng bien d o n g ................................................ 230 7.1.6.5 Quan he giOfa c£c bien dong ................................ 231 7.1.6.6 Chi phi dieu tra ....................................................... 231 7.1.7 C£c mo hinh nguyen t£c dieu tra bien dong ............ 232 15 7.2. PH A N TICH BIEN DONG K ET QUA KINH DOANH ................................................................................................ 233 7.2.1 Bao cao kinh doanh .......................................................... 233 7.2.2 Bien dong tinh theo phirong phap tinh chi phi theo ring xuf .............................................................................................. 236 7.2.3 Bien dong ket cau doanh thu va bien dong lirong ban 238 7.2.3.1 Khai niem ................................................................... 238 7.2.3.2 Thi du .......................................................................... 239 7.2.4 Bien dong ke hoach vdi bien dong thiTc hien ......... 240 7.2.4.1 Khdi niem ................................................................... 240 7.2.4.2 Thi du .......................................................................... 240 7.2.4.3 Uu diem va nhiroc diem cua bien dong ke hoach va bien dong thiTc hien ........................................... 242 7.2.4.4 Mau bao cao kinh doanh trinh bay cac bien dong ke hoach va bien dong thiTc hien cho quan ly ... 242 cmrdNG 8..........................................................................................................in n p h Un eo c h i p h i cun cnc bq p h An p h v c i/«.!2 55 2.2.3 Phan loai chi phi san xuat theo moi quan h£ vdi qua trinh san xuat Khi phan loai chi phi san xuat theo moi quan he vdi qua trinh san xuat, tong chi phi san xuat dugc chia thanh chi phi ban dau va chi phi chuyen doi. - Chi phi ban dau gom chi phi nguyen lieu triTc tiep va chi phi nhan cong triTc tiep. Chi phi ban dau phan anh mufc chi phi chu yeu g&n lien vdi san pham, la co sd de tinh toan chi phi vh gia ban cho nhufng don dat hang ngoai ke hoach, khi lirgng tieu thu ke hoach da vugt qua diem hoa von. - Chi phi chuyen doi gom chi phi nhan cong trifc tiep va chi phi san xuat chung. Chi phi chuyen doi phan anh mufc chi phi can thiet de che bien nguyen lieu thanh thanh pham, la co sd de tinh toan lirgng chi phi can thiet de che bien mot lirgng nguyen lieu s&n co thanh thanh pham. Sd do 2.2 : Phan loai chi phi san xuat theo moi quan he vdi san pham va theo moi quan he vdi qua trinh san xuat 56 2.2.4 Chi phi quan ly doanh nghiep Chi phi quan ly doanh nghiep la nhtfng khoan chi phi vat tif, chi phi nhan cong va tat ca cac khoan chi phi phat sinh or cac bo phan lanh dao, kiem tra va hanh chinh sif vu cua mot to chufc. Thi du, chi phi khau hao tru sd van phong va cac thiet bi van phong; tien lifting, phu cap lifting va cac khoan trlch theo lifting cua Ban Giam doc, nhan vien cac phong ke hoach, phong hanh chinh, phong ke toan v.v.... 2.2.5 Chi phi ban hang Chi phi ban hang la nhufng khoan chi phi vat tii, chi phi nhan cong va tat ca cac khoan chi phi phat sinh trong qua trinh xuc tien b^n hang va chieu thi. Thi du, chi phi in an catalogue gidri thieu san pham va bang gia; tien lifting va hoa hong cua bo phan bdn hang, dai ly ban hang; chi phi quang cao va xuc tien ban hang, nghien cufu thi trifcmg; chi phi dong goi, giao hang; bao hiem hang hoa v.v.... 2.2.6 Chi phi nghien cufu va phat trien Chi phi nghien cufu va phat trien la nhufng khoan chi phi vat tif, chi phi nhan cong va tat ca cac khoan chi phi phat sinh or bo phan nghien cufu va phat trien san pham mori. Thi du, chi phi van ph6ng pham; tien lifting, phu cap lifting va cac khoan trlch theo lifting cua nhan vien bo phan nghien cufu va phat trien; chi phi phat sinh trong qua trinh san xuat thuf san pham mori v.v... 2.2.7 Chi phi tai chinh Chi phi tai chinh la nhufng khoan chi phi lien quan vdi hoat dong tai chinh nhif lai tien vay, chi phi phat sinh trong hoat dong dau tif co phieu, g6p von lien doanh v.v... 2.3. PHAN LOAI CHI PHI TREN CAC BAO CAO KE TOAN Moi to chufc deu phai lap bao cao ke toan dinh ky de phan anh tinh hinh tai chinh va ket qua hoat dong kinh doanh cua td chufc trong ky. Trong pham vi chifting nay, chung ta xem xet cach phan loai chi phi tren hai bao cao ke toan chu yeu: Bao cao ket qua hoat dong kinh doanh va Bang Can doi ke toan. 57 2.3.1 Bao cao ket qua hoat dong kinh doanh (HDKD) 2.3.1.1 Bao cao ket qua hoat dQng kinh doanh cua doanh nghiep thifOng mai Bao cao Ket qua HDKD cua doanh nghiep thuong mai, noi chung, gom nhufng chi tieu co ban sau: Set do 2.3: Bao cao Ket qua HDKD cua doanh nghiep thifong mai Cong ty .... Bao cao ket qua hoat dong kinh doanh Nam :.... ( Don vi tinh : 1.000 d ) Tong doanh thu 3.200.000 Tri/ : Cac khoan gi&m tri/ 200.000 Doanh thu thuan 3.000.000 T r ir : Gia von hang ban : - Ton kho dau ky 500.000 - Cong : Mua trong ky 1.500.000 - Yeu cau: © ©29.000 10.000 485 1.510 124.100 40.225 1- Sit dung cac phuong phap phan tich chi phi hdn hap, ph&n tich va xac dinh cong thtic du doan chi phi kinh doanh. Giai: la. Phuong phap cUc dai, cUc tiiu Chenh Idch Bi6n phi chi phi m290 - ZTO 802 trd/t^n 1 t£n (b) Ch6nh I6ch hoat dQng 1 0 0 -6 0 40 82