Bài giảng Kế toán quản trị: Chương 3- Dự toán ngân sách

Tom tat Bai giang Ke toan quan tri: Chuong 3- Du toan ngan sach: ...xuat chung = Muc do hoat dong binh quan moi san pham X Don gia bien phi san xuat chung 21 04-03-2012 8 b. Dinh muc dinh phi san xuat chung Viec xay dung dinh muc dinh phi san xuat chung thuong tien hanh nhu sau: - Xac lap du toan chi phi san xuat chung hang nam - Xac dinh tieu thu...ep = Du toan gia mua nguyen vat lieu truc tiep X Ty le thanh toan tien trong tungky 32 Du toan chi phi nhan cong truc tiep Du toan thoi gian laodong (gio) = Du toan san pham san xuat X Dinh muc thoi gian san xuat san pham Du toan chi phi nhan cong truc tiep = Du toan thoi gi...c tiep 4. Don gia nhan cong 5. Tong chi phi luong nhan cong 6. Cac khoan trich theo luong 7. Tong chi phi nhan cong truc tiep 8. Chi phi tien chi phi nhan cong truc tiep 42 04-03-2012 15 3. Du toan chi phi san xuat chung Chi tieu Quy I Quy II Quy III Quy IV Ca nam 1. Bien phi san xuat c...