
Đề tài
" KẾ TOÁN TẬP HỢP CHI PHÍ
SẢN XUẤT VÀ TÍNH GIÁ THÀNH
SẢN PHẨM TẠI CÔNG TY CỔ
PHẦN VÀ PHÁT TRIỂN
CÔNG NGHỆ HÀ NỘI "


MỤC LỤC


CHƯƠNG I


1.1 Qúa trình hình thành và phát triển của Công ty
 !"

 !"
#$%&'()'*+
,- ./
012(34! 567.58(9:4;
- ,,&<9/=(>????????<@
- @6":=$A!# B4; <@
#$%!%!&!'&($)!*
C8$D/E6;"5F$12(34G
58(9:4;!D $D15%E75FG
HD7,56>/./5IJD( 4;"
5FKL>J$1M7-;(G$1M7E
58(9:4;/N%$1M7O(P (($
 .E5F!+

>7! 5+/5I>QRSS?? .
//;G/N1O(/ .

T
U/ .KV7??*??
@+>F4WX=(4Y4VG6;O(1>Z+$D
[5/"GK$12(3/=(:;\ /"58E
G>! 5+Y7#$12(3G4! G
567.\ 4; ./X] Q F4W56
/.7-4; .5V7??$1>5I/.^_`GV7??/.??`
@<???/


V7
a:(
?? ??
 0994!  ????? _b???
 ]c dRdRd ?T??
 (Q"((;] R^_b Rb?^
T 09>5I< _b TR
_ (QcOc< _b? R?_
U/ .KV7??/;
U/P!/ /"=O(1>Z+$DG>ec
/(>QY6_?+5/;a[
6?+/  ./\ 6;"5F!58$D/=(:;
Efgh((g7! 5+4/=
+$D44iJ4Y4VG! Y(
T
_
/=(X13/=

G>7 $12(3>+7 j.,>7V(>L
58j,/Y>N/. /N1Q(1O(;7> .
1//"$12(35->.!+(=$12(3Gc9&
cCI8,/GD$12(34! ck
4 $1M7GD Gl#/9858G
!(,"5F/NYGj74;77%"5F78
/mFj74;7(m58$.78G+ /F$9c
+GD9O(=>Il#/985F> /
\ >(Q> /
@Y/-J/5I"5F8$D.nE
=4;GQc+ /N139n
/5IO(4Y4VA/Jc58 =4;7%
5C8$DQ!#4"FJE56&$
78E58G/N!#JcO(1>Z785
->.$12(3Gj74;7"5F78
o$9a:(O(V75$(
@<???
/



V7
a:(
?? ??T ??_ ??b
 0994!  d__^? RR R^_?? _?????
_
b
T
 ]c _RTb __b_


T_?bTb R_dR??
 (Q"((;] ^_dT ^_R ^Tb _T
T 09>5I< TR b b b
_ (QcOc< R?_ _? _? Tb_
(Qc,O(+O(V7V/=(G4;O(14! c,
O(+EO(V75$(
+*,,,-

V7 ] ( (Qc,O(+
??T __b_ ^bd
??_ T_?bTb Rd__
??b R_dR?? TR
bSTS??TE"/mO(1"&-Pn
>@/  ./<856- ./78$p7
>.678 Jn
&/;bS??d7.>58+9$1M7E/X
.aE/3588b/7+9:(#$1M7>
T_dbc,G] (/.q/mG1O(;V>7
(Q 6?c+ G(Qc,
O(+Ec+ /.G_(SS5F
$1M7/5I:(#4n158F7.
>584;4n87#$%V[k7.
b
d
09^rTT(steg*h@9@*t
@ .?T_T_^? u2?T___^?
oN$9(;??TR
C=(6$%+9/.>Z4n&cnG/N7>.! 
(  $(9FO(G/5I7%/"
ca&cn

@;RS??df"v(+@-c>.$9E7,
wg"h(956Gw56J-!>U7/9
1.2 Chức năng nhiệm vụ và mục tiêu hoạt động của Công ty
./ 0 !1!"*
g7($12(34! 58(9:4;
-VE;(E>$12(3$1M758(9:4;
## 5F!+/"ca&cn01
M7E/!.=4(!7x(7N5c,^gGc,dg
?G_g [+97/(58Y>.
K>e ./aY77/;TV7??_G
&-/5  ./778O(7>8G;c"
??`77Y788!y???7


$12(3:(#=(7X/NY=($1
M7"5Fa51t[G7@"z
2/34'5
d
R
-$12(34! 7X\ /e=/V
4Z7#/&>Q
w1  V5F9
Dl#/9858
@17c1 4;O(1> /GV7> 4K1+
/F$9Q3:Ec+  
+ ,/4 P4{(Q(7# c
+
7Ec>N/. >D-VO(1
>Z/17c1 $12(34! Y(O(1 
/65 789:-;!"<!"=

o#:(EK4>Q>(/5
7#:(>,>I&5F:(!CGY. (m(Q&
 5F> /+ V>Dc2+!D7LO(>
/>7.J5F$A!#> /5F> /.! 
Gc m7$D56>5IG;O(> /G
[K3/=c3c, 837. 
3/=+
o#:(#E
 O(,$12(347 /#J/m
8O(1>Z4Z4;> /\ (nD(Gc,/|
4J5F$A!#> /5F> /k7C2+
R
^
!D>87.6GJn 6;"5FGr
/=(4>7.! 8+/5I>DP
>7+/5IQ/"///5>>7O(1>Za
/. 4Z4;x/=(Y7GE7QwU7/9
C[c2+!DO(>7V>D-k7
e/MDI>Z4 P4Z4;I/m4
;
 O(, .//M7.56($1M7
+ V>D+-Y>O(/;$DG
/=(9[cO(/=(a-V
O(/ . c[9 
v+!D[c(-(=$Dc;/"5F/
4"F/5O(;/"CI82(58QG$1M7
78/5"5F:(#/=(1Y-QE<-(
$ DM7
$pLIQ(  4k7/M7.
!"#V7$Y4G56>5I4Z4;/98Q6

O(-Y(($A!#$1M7>+(!>
J$1>5I>8
1.3 Đặc điểm tổ chức bộ máy tại Công ty
-c7E7c34W7!  H
1Y4;(/5I<,Y/17c1 7$O(1>ZX
pj,$12(34! E! @(+
^
>? ;-@!"A!$?
4-B
C!"D 0 E.9-;!"
F4-B
C!"GHC!"I9!& J!C!"!K9.! C!"L-M!&!"
D4=

D4= D4=
?
 [Ec7/5I
-5$(
6<%!EN!-:92.9"@4*
- E"/mO(1"
- U7/9
- tYU7/9
 (C!"2.!2.9"@4*
?

- t[-> /
- t[4; &
- t[4! G567.
- t[4{(Q
- t[O(1>Z/6

- 7
- 7
- 7
0 !1!"=O!:!P!"2;(H!*
E"/mO(1">5FYO(= 3 
G7O(1>Z7P ./E
U7/9>5FE$%J(G"(7=$1E
 .7$99/=(>E
tYU7/9>5FIe U7/9/5IU7/9
Y 7"(758U7/9=J
7U7!9 Y
t[-> /775( U7/9 >lD
&G(GG/17c1 (m(G"(7 
>5(J-KD:;O(1>Z9(m9##$1
2(34! Y7\ !r&$12(3 ./
:;"G. 4;O(1 ./4! 


t[4! Y-VO(1>Z/=(7P ./
4! E
t[O(1>Z/6Y-VO(1>Z/6E
Ie [4;  . 47
/6
1.4 Đặc điểm tổ chức sản xuất hoạt động kinh doanh
D;c7O(1>Z/5IO(/"(4Ym.
1G! 58G7! #(
K=4! E7/-2+!D7,c
7O(1>Z$  CI3G/\7>.(O(1 ./4! 
 3oL7,-H/5I >/X5E
/Y/N2+!D-

$12(3\ !+(=4B4&m77
7($12(3$1M758(9/Y> .?G_g
7($12(3$1M7> .c,dg
7($12(3$1M7/Yc,> .^g
@-/(+25%YO(1/9+256eU7/9
(/5Ij, ./$12(3E(PZ
4;/=2(3E+
1.5 Đặc điểm tổ chức bộ máy kế toán và công tác kế toán tại Công ty
v(3K/X/7-$12(3c7O(1>ZEG
/CI8/=(4,/O(1>ZE! G


-c74; \ ,-Q(c9& +
94+25%>77#B#4;
$!s $$ .7v5%$12(3G(9(
-K=[4; E
9$$\ ,-Q4Z-K.
09($
!(
' w' 0
' UY'}:=7X}
w' UI'}:=7X}
' UY'}:=A}
w' UI'}:=A}
' UY'}:=/((}
'T UY'G_GTGT
0 ]C 'G_GTGT
'_ UY'}11 }
0  8(3
'b UY'_}7(///5F}

'd UY'TG_G_G_TGT
w' &-;Q>(]
w'T QIt\ 7NG'_T
w'_ QItwGhgv]wG'bTGbTGT
w'b QIt158G11'TG_
t+c:=>56wv

I9!$QR!"
F(C!"SI9!
I9!&!(T4785'&U-SSKI9!7O!4V'&7O!"W!"X!.!"S84>GI9!H(Y( (J'&Z!"&!I9!!"=8!'HE3I9!D!"Y(S84SI9!7O!EQM!"
T
t+c<gG]
&+c43( 0@
'R UY'__G_dG_G_GbGbT
0 ]C '_G_GbG^
w'd QG2(3GmM7G'__G_b
w'R &D;M7 
w'^ Ac'_d
w'?  85F7('
0T  85F7('
'^ UY'GG
0_ ]C 'GGz
'? UY'GRGbGTGTGTz
0~@•w€o•‚'ƒ„•
T
_
0 !1!"P!"2;(H!SI9!*
'; 5%>5F#(G"(7=
4; E/6"GeU7/9a/. G-D4;
 94E/mF/17Q7#>Qc  

&/"4WG(3:&/"4WE /9
5I>O(5+G/(5z
'; I474; :=>56>5F"(7
D:;84; 5%'; IY7#I$9>(
E />Qc  4; \ G/mF##$
'TG'RK-K9/>Qc1y>56c1 72N
 K7N$1M7
'; (Q>(G#!##G$19/"Y7#
\ !rQ2(3m(Q>(#!##Gj
,VG17$19/"+c& /95IY>
O(
'; QI&yY7#\ !r> .
&$12(3&G&$12(3#G:;+y$1
M7G>Qc  &>O(/;'_TG'b
'; :=7X:=A+4Y#>O(/;
(G4;  Y7#B//E-KY
>O(;(,4; ;;(G;((,4; ;;(
(G/mF>Q4; .:=7X:=A>+Y
O( !"5+/(5Tg.G\ !r'G'
G>Q-K$G$:;G$'G'
_
b
'; M7:(#$1M7G 2/"4;
O(14! \ !rj,Q2(34 M72/"
4;O(1 ./4! G$:;'Y>O(
 $'__Gy A/G\ !r'G'G'bz
b
d
CHƯƠNG II
[\\]^_`abcd`ab

e6f
2.1 Khái quát chung về chi phí sản xuất và tính giá thành sản phẩm
2.1.1Khái niệm về chi phí sản xuất:
h(,$12(34! E! >O(,c;/
7YZ-Y7#/&G;(9$12(3/( /,
$1M73/"
w34W!  4:;$12(34! 3/"
14;I ;(96c1EO(,$12(3/Y>5>($1
2(3G/95I> /$-> /
0D7E;(9 O(, ./Y$D4(G
K/Y,&$12(356-
&43( 5>(> /G&:( (Q>(
&:=>566c13($1M7$. @Y
c;/5I$9&7! /N KF4W .
/>c (G&5; …k7## O(1>Z
oP&ci(9C/=(/5Ick58/ :=P>
&$12(3
5Q&$12(3>c(ck:=E c &=
> /$9> /Q 7! /:;
 ./$12(34!  7F4W3/"
d
R
&$12(3E! /5I$5F2(G>
# 7O(,$12(3GO(,m. ./E! 
] Q/## ((O(1>Z. 4! G
&$12(31.  KF4WGGV7CI
84Wc  aJ&/:; ./$12(34
! 78/5I >&$12(3G[&>O(/; .
/$12(34G& #=(Q>( /"7-G>N
11=4 1O(.G 4 1:=.! 

.7I/mz$p41>&$12(34! 
D3E&$12(3>$D!"(9G!"("
E&$12(3;(9$12(3 /95I/y$1
M7
2.1.2 Đặc điểm phân loại chi phí sản xuất:
†@X/7&$12(3
g .,$12(358(9:4; 4Y3=($1
M74c>83GrB3>;(9&$12(3&$1
2(3%Y/7cQ>
&(Q>(#;7qPi $1M7
(+>! /X/7E> .,$12(358(9:4;G
(Q>(&#>! D4! 4
"(7  /e8$9>5IGE> .GO(G
M73/N I/ma.  &$12(3
&Q((Q>(/YK/7 Q=4
E25%$12(3&(Q>(#4717(
R
^
7/:;$12(3 O(,47Q>.4 G;(3
;($pc >. 4c;5FI4Y
((G$p7($9(Q>(/Y4$p
  $( G O(,$12(3GY
$p4!C;$9(Q>(E4! :;47/5IG
,:;47/Y$p/5I5%4. 17
&$12(3
oI/m$12(3E87/6"4Y
c m7=(7NG$9Q>(#7(7/$12(3H5F
!C =(> .4(G! /Y4YY2/"&(
Q>(GQ>(y  K> .$1M7
†t+> .&$12(3

&$12(3%/5I
+> .V- !(Gy34;E& O(,
$12(34! 567.
&>(GQ>(c m77(G4&7(G&7(
E> .(Q>(G]$12(3717(7/
:;$12(34! \ /e((E4
&+c m7 c$9:=>56G#3
4 1&:=>56\ O(/"E+D:;$12(3G
cO(1>Z+25%‡7ˆG+4{(QG+4;.
7z
^
?
&43( 0@$9:=&43(  4WE c
$19/"!C $12(35!+(=>P58G7/Yc,G7
/Y7 G25%4 $1M7%7z
&!"#7( m74 1&=> .!"#
7( G( G##$12(3 ! /G58
!C $12(3z
&ck:=4c m7&Q(cM7
4$12(3G&((4{(QG&  ./$12(3G
>(2V!(G!"#(z
 T;(9&4G&Q(<gK/7Q
=4 EH/5I.  &4ck:=G,
Q!"#Q(5F/5I ck:=
7X K(;
2.1.3 Đặc điểm và phân loại giá thành
Phân loại theo cơ sở số liệu và thời điểm nh giá thành
\ +> .,a:(y/5I>7c> .
U4; .>&$1M7/5Iy6$%&
$12(34; . Xy ! cQ4; .E! 

D584D$12(3;. $1M7
U/"7->$1M7/5Iy6$%/"
7-&G584:;$12(3;. $1M7;(
54; .4c;/ $(314W4; .,
?

/"7->(>(/CI8$D/E&
/./5I O(,D4; .
UD;>$1M7/5Iy6$%$9>(
&$12(3/N$QI 4WG$1M7D;
aYy /5I$(44;eO(,;. $1M7
Phân loại theo phạm vi các chi phí cấu thành
\ .7$&Ga:(/5I>7> .
U$12(3>a:(131&$>
O(/;$12(3;. $1M7 .7+25%$1
2(3
U:(#>a:(M c&$
>O(/;$12(3G:(#$1M7U:(#/5Iy
\ -
U c‰)ŠwŠ
 /Y)>$12(3$1M7
w>&c
>&O(1>Z! 
#g6h.!3"i. (JjA!Uk'&"&!jA!(T4*
&$12(3$1M7>7Xc(EO(,
$12(3G&>c(=7X &[>c(E
4;O(1O(,$12(3@+>7X93E7O(&


&,Qe9(=3,/=(>J> /$9>

/Q 7! /Na O(,$12(3$1M7
(Q! O(,$12(3$1M74/=((
&$12(3>.4(=>5I&$12(3n>=874W3
/"G,Q/!#4W
y>//-4"F:&2:
=G74y/;$9&/YY>O(/;$1M7/N
 5[$1M7>8.E&$1
2(3>O(/;49>5I$1M7!"# $1M7]
Q/5Iy a:($1M7G!"#/N 4
4&$12(3/N 4W/Y
U$1M7m77&$ X7
&D;$%4W$(5/NQ>&%4W
$1M7[c m77&E4W58($
oLO(J&$12(3$1M7/5I#
 ck-y$(
Tổng giá
thành
sản
phẩm
=
Chi phí sản
xuất dở dang
đầu kỳ
+
Chi phí sản
xuất phát
sinh trong kỳ
-
Chi phí sản
xuất dở dang

cuối kỳ
'"$1M!%!/(4W(94W4Y Xck(
,$12(3ck&$12(3
2.1.5 Đối tượng và phương pháp hạch toán chi phí sản xuất:


Đối tượng hạch toán chi phí sản xuất:
@95I4; &$12(34! >.78.&
$12(34! 567./5IQIk7/-((
477$&((y
@2/"/e/n/95I4; &$12(34! 
 ! G58;1V- ;(9y3$1
2(3O(,$12(3$1M7G/X/7-$12(3G
((,/O(1>ZG/6"y ! 
@95I. &$12(3>> .&/5IQI
 7F3/"k7## 47+y
&$1M7U8.QI&$12(3Y>6+
&/95I"(&
 G8y3
-.E$1M7$12(37y/6;&
$12(3\ K7GY3(. Q3G7L7GO(,
$12(3Y!D $12(3/95I. &$12(3
Y>/6/XG&$12(3E2&/5I+c
/6/X\ :(-4(5&+G\ 
&(Q>(#/95I4; Q6&$12(3
&%>
- 7
- 7

T

- 7
. &$12(34! \ /e/95I/N/5I
O(/"I>ZY!###9 V5FO(1>Z&
$12(3## y$1M7/5I4"F
Phương pháp hạch toán chi phí sản xuất:
t564; QI&$12(3>56$A!#
/QI+> .&\ 4 17#& 8.E
7L/95I4; & ! $12(3E;(!C
56QI&$(
t56. &$12(3\ /6/XG&$1
2(3>O(/;$12(3G ./4! 567. ,Q
I $12(3$1M7/Y
t56. &\ /6/X&$12(3
$>O(/;/6/X $p/5IQI+c
/6/X/Y'/6/X G$9&$
\ /6/X4K4cn/($12(3/;4 >
D;E/6/X/Y
t56. &\ /6" X4(D$12(3
565F/5I!#7D4 @9
5I. &>cQG/6"$12(35/$12(3
4(D$12(3 K/6"$12(3>./5IQI\
K/95IQI&5 ./567.
T
_
 G7L/95IY
!#7 X7$956. 5D
;Y7$9;(9&$>O(/;=(/95IG! /Y
1:;+c4 1&7&2I>Z
 K/95I
2.1.6 Đối tượng và phương pháp *nh giá thành sản phẩm:

Đối tượng *nh giá thành sản phẩm
5/N(%/95Iy>$1M758
(9:4;/Y%
5?G_gGc,dgGc,^g/5IKQ\ K$1M7
@6"y/5I2/">Gc,
Phương pháp *nh giá thành sản phẩm ở Công ty
!#56
y1/6(94; V- $9$1M7 
 G&$12(3/NQI/5I/y\
-$(
-
‹Œ‰]!4Š4]4
 /Y‹Œ>-;7N$1M7
_