Business, 13.01.2022 19:40, braidyn1018

Tại một doanh nghiệp hạch toán thường xuyên hàng tồn kho, có quy trình công nghệ chế tạo sản phẩm phức tạp theo kiểu dây chuyền, sản xuất sản phẩm phải trải qua 3 phân xưởng.
Trong tháng doanh nghiệp sản xuất sản phẩm D. Các tài liệu liên quan đến sản phẩm D như sau:
1/ Trị giá sản phẩm dở dang đầu tháng:
Khoản mục chi phí Phân xưởng 1 Phân xưởng 2 Phân xưởng 3
Nguyên vật liệu trực tiếp 16.400.000 3.150.000
Nhân công trực tiếp 2.499.000 2.142.000 1.338.750
Sản xuất chung 2.163.000 2.063.250 1.551.000
Cộng 21.062.000 7.355.250 2.889.750
2/ Chi phí phát sinh trong tháng:
Khoản mục chi
phí
Phân xưởng 1 Phân xưởng 2 Phân xưởng 3
SXSP QLPX SXSP QLPX SXSP QLPX
Vật liệu chính 750.000.000 - - - - -
Vật liệu khác 98.000.000 24.500.000 400.400.000 45.760.000 - 103.770.000
Công cụ dụng cụ - 14.700.000 - 34.320.000 - 46.120.000
Tiền lương phải
trả
147.000.000 49.000.000 228.800.000 85.800.000 259.425.000 92.240.000
Khấu hao TSCĐ 95.000.000 9.600.000 75.000.000 4.320.000 64.000.000 6.120.000
Dịch vụ mua
ngoài
20.000.000 9.400.000 40.000.000 5.760.000 50.000.000 1.885.000
Chi phí bằng tiền
mặt
4.900.000 2.300.000 5.200.000
Tài liệu bổ sung:
- Chi phí dịch vụ mua ngoài chưa thanh toán và chưa kể thuế GTGT 10%.
- Tính trích các khoản BHXH, BHYT, KPCĐ, BHTN vào chi phí theo tỷ lệ quy định.

Answers: 1

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Tại một doanh nghiệp hạch toán thường xuyên hàng tồn kho, có quy trình công nghệ chế tạo sản phẩm...