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PRODUCTION EXPENSES COLLECTION ACCOUNTING AND CALCULATE THE PRODUCT PRICE AT THE COMPANY 319 MIIEN TRUNG JOINT STOCK COMPANY

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Nội dung chi tiết: PRODUCTION EXPENSES COLLECTION ACCOUNTING AND CALCULATE THE PRODUCT PRICE AT THE COMPANY 319 MIIEN TRUNG JOINT STOCK COMPANY

PRODUCTION EXPENSES COLLECTION ACCOUNTING AND CALCULATE THE PRODUCT PRICE AT THE COMPANY 319 MIIEN TRUNG JOINT STOCK COMPANY

TRƯỜNG ĐẠI HỌC DUY TÂNVIỆN ĐÀO TẠO QUÕC TẼFgjlDAIHOCOUYTÂNu WERGRADUATE THESISTOPIC:PRODUCTION EXPENSES COLLECTION ACCOUNTING ANDCALCULATE THE PRODUCT

PRODUCTION EXPENSES COLLECTION ACCOUNTING AND CALCULATE THE PRODUCT PRICE AT THE COMPANY 319 MIIEN TRUNG JOINT STOCK COMPANY T PRICE AT THE COMPANY 319Mill N TRUNG JOINT STOCK COMPANYGVHD : Th.s HOÀNG ANH THƯSVTH:: TRÂN TH| THÙY DUNGLỚP : K23 PSU KKT1MSSV: 1820253901Đà Nằng,

tháng 04 năm 2020CHAPTER 1: GENERAL THEORETICAL BASIS OF COMBINED CONSTRUCTION ACCOUNTING AND PRODUCT PRICECALCULATION1.1General theoretical basis on PRODUCTION EXPENSES COLLECTION ACCOUNTING AND CALCULATE THE PRODUCT PRICE AT THE COMPANY 319 MIIEN TRUNG JOINT STOCK COMPANY

accounting of construction costs and product price calculation1.1.1Construction costs1.1.1.1ConceptCost for Production is the monetary expression of

PRODUCTION EXPENSES COLLECTION ACCOUNTING AND CALCULATE THE PRODUCT PRICE AT THE COMPANY 319 MIIEN TRUNG JOINT STOCK COMPANY

the total waste of living labor and animalification needed to build or renovate, expand or retool the engineering of the work that the enterprise has

TRƯỜNG ĐẠI HỌC DUY TÂNVIỆN ĐÀO TẠO QUÕC TẼFgjlDAIHOCOUYTÂNu WERGRADUATE THESISTOPIC:PRODUCTION EXPENSES COLLECTION ACCOUNTING ANDCALCULATE THE PRODUCT

PRODUCTION EXPENSES COLLECTION ACCOUNTING AND CALCULATE THE PRODUCT PRICE AT THE COMPANY 319 MIIEN TRUNG JOINT STOCK COMPANY duction and bumnwM ohnwwtonntitm. mmwgomont professional qualifications so that they are reasonable. Hence, the Production cost classification is an a

rrangement of the costs of production into different categories and groups according to certain characteristics.- Production cost classification accor PRODUCTION EXPENSES COLLECTION ACCOUNTING AND CALCULATE THE PRODUCT PRICE AT THE COMPANY 319 MIIEN TRUNG JOINT STOCK COMPANY

ding to the content and economic nature of the cost.According to this classification, the costs are of the same content, are economical to be included

PRODUCTION EXPENSES COLLECTION ACCOUNTING AND CALCULATE THE PRODUCT PRICE AT THE COMPANY 319 MIIEN TRUNG JOINT STOCK COMPANY

in one factor, no of where the portfolio cost is available or used purpose in the manufacturing process. Includes the following 5 basic cost factors:

TRƯỜNG ĐẠI HỌC DUY TÂNVIỆN ĐÀO TẠO QUÕC TẼFgjlDAIHOCOUYTÂNu WERGRADUATE THESISTOPIC:PRODUCTION EXPENSES COLLECTION ACCOUNTING ANDCALCULATE THE PRODUCT

PRODUCTION EXPENSES COLLECTION ACCOUNTING AND CALCULATE THE PRODUCT PRICE AT THE COMPANY 319 MIIEN TRUNG JOINT STOCK COMPANY on tools that the enterprise has used for production activities in period.+ Labor cost: Including salary, wages, shift pay and salary-related allowanc

es of the production department, including the full deduction of social insurance, health insurance, unemployment insurance business, business non-uni PRODUCTION EXPENSES COLLECTION ACCOUNTING AND CALCULATE THE PRODUCT PRICE AT THE COMPANY 319 MIIEN TRUNG JOINT STOCK COMPANY

on of production workers in the enterprise.+ Fixed asset depreciation expense: Reflects the total depreciation of a fixed asset that must be deducted

PRODUCTION EXPENSES COLLECTION ACCOUNTING AND CALCULATE THE PRODUCT PRICE AT THE COMPANY 319 MIIEN TRUNG JOINT STOCK COMPANY

in the period of all fixed assets used for production.+ Cost of sen ices purchased from outside: Is the total amount that the enterprise pays for sen

TRƯỜNG ĐẠI HỌC DUY TÂNVIỆN ĐÀO TẠO QUÕC TẼFgjlDAIHOCOUYTÂNu WERGRADUATE THESISTOPIC:PRODUCTION EXPENSES COLLECTION ACCOUNTING ANDCALCULATE THE PRODUCT

PRODUCTION EXPENSES COLLECTION ACCOUNTING AND CALCULATE THE PRODUCT PRICE AT THE COMPANY 319 MIIEN TRUNG JOINT STOCK COMPANY e, all production costs incurred in the period are divided into 3 Account costs:+ Direct raw material cost: Is the cost constituting the production or

finished product of the enterprise. Includes the full value of the primary or secondary material directly used in the manufacture of the product or c PRODUCTION EXPENSES COLLECTION ACCOUNTING AND CALCULATE THE PRODUCT PRICE AT THE COMPANY 319 MIIEN TRUNG JOINT STOCK COMPANY

arried out in the production period.+ Direct labor costs: are the costs of wages, wages, salary allowances and salary deductions of workers directly p

PRODUCTION EXPENSES COLLECTION ACCOUNTING AND CALCULATE THE PRODUCT PRICE AT THE COMPANY 319 MIIEN TRUNG JOINT STOCK COMPANY

roducing products or performing services.+ General production costs: are costs for general production activities at the workshop, including the remain

TRƯỜNG ĐẠI HỌC DUY TÂNVIỆN ĐÀO TẠO QUÕC TẼFgjlDAIHOCOUYTÂNu WERGRADUATE THESISTOPIC:PRODUCTION EXPENSES COLLECTION ACCOUNTING ANDCALCULATE THE PRODUCT

PRODUCTION EXPENSES COLLECTION ACCOUNTING AND CALCULATE THE PRODUCT PRICE AT THE COMPANY 319 MIIEN TRUNG JOINT STOCK COMPANY ify costs according to the method of aggregating costs and the relationship with the cost bearers.Classification by cost subjects:+ Direct costs: Prod

uction costs directly related to the production of a given production volume. Based on data from accounting vouchers to record directly to each expens PRODUCTION EXPENSES COLLECTION ACCOUNTING AND CALCULATE THE PRODUCT PRICE AT THE COMPANY 319 MIIEN TRUNG JOINT STOCK COMPANY

e subject.+ Indirect costs: The production costs associated with the production of multiple products. These costs must be through allocation to the re

PRODUCTION EXPENSES COLLECTION ACCOUNTING AND CALCULATE THE PRODUCT PRICE AT THE COMPANY 319 MIIEN TRUNG JOINT STOCK COMPANY

levant cost bearers according to an appropriate criterion.

TRƯỜNG ĐẠI HỌC DUY TÂNVIỆN ĐÀO TẠO QUÕC TẼFgjlDAIHOCOUYTÂNu WERGRADUATE THESISTOPIC:PRODUCTION EXPENSES COLLECTION ACCOUNTING ANDCALCULATE THE PRODUCT

TRƯỜNG ĐẠI HỌC DUY TÂNVIỆN ĐÀO TẠO QUÕC TẼFgjlDAIHOCOUYTÂNu WERGRADUATE THESISTOPIC:PRODUCTION EXPENSES COLLECTION ACCOUNTING ANDCALCULATE THE PRODUCT

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