Bài giảng Bài 5: Kiểm soát chi phí bằng chi phí định mức

Tom tat Bai giang Bai 5: Kiem soat chi phi bang chi phi dinh muc: ...ham phuc vu cho viec phan tich bien dong chi phi san xuat chung. Dinh muc chi phi san xuat chung duoc xay dung dua tren don gia phan bo san xuat chung va tieu thuc duoc chon de phan bo chi phi san xuat (vi du nhu so gio lao dong hoac so gio may). De thuan loi cho viec thao luan trong bai nay, ...c ACC304_Bai 5_v1.0010110228 111 gdm: Don gia nhan cong dinh muc Sltt: So gio cong thuc te Sldm: So gio cong dinh muc/tieu chuan Vi du: De minh hoa cho viec phan tich bien dong cua chi phi nhan cong truc tiep, chung ta su dung so lieu ve chi phi nhan cong truc tiep cua cong ty may Hung Th...xuat hien: Nhung bien dong lap di lap lai lien tuc can duoc kiem soat chat che hon nhung bien dong thinh thoang moi phat sinh.  Xu huong cua bien dong: Nhung bien dong co xu huong tang dan theo thoi gian la nhung bien dong can xac dinh nguyen nhan va kiem soat.  Kha nang kiem soat duoc...