{"id":8195,"date":"2015-08-12T07:28:55","date_gmt":"2015-08-12T07:28:55","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=8195"},"modified":"2015-10-02T06:22:21","modified_gmt":"2015-10-02T06:22:21","slug":"du-toan-cong-trinh-va-cach-xay-dung-chi-tieu-theo-doi-cua-ke-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=8195","title":{"rendered":"D\u1ef1 to\u00e1n c\u00f4ng tr\u00ecnh v\u00e0 c\u00e1ch x\u00e2y d\u1ef1ng ch\u1ec9 ti\u00eau theo d\u00f5i c\u1ee7a k\u1ebf to\u00e1n"},"content":{"rendered":"
\"D\u1ef1<\/a><\/div>\n
Nhi\u1ec1u b\u1ea1n n\u00f3i \u0111\u1ebfn \u0111\u1ecdc d\u1ef1 to\u00e1n l\u00e0 ng\u1ea1i, th\u1ef1c t\u1ebf l\u1ea1i th\u1eadt \u0111\u01a1n gi\u1ea3n. Ch\u00fang ta ch\u1ec9 quan t\u00e2m \u0111\u1ebfn trong quy\u1ec3n d\u1ef1 to\u00e1n d\u00e0y c\u1ed9p v\u00e0 kh\u00f3 hi\u1ec3u \u1ea5y m\u1ed9t \u201cB\u1ea3ng d\u1ef1 to\u00e1n kinh ph\u00ed th\u1ef1c hi\u1ec7n\u201d th\u00f4i. Theo \u0111\u00f3 ch\u1ec9 c\u00f3 ph\u1ea7n Chi ph\u00ed tr\u1ef1c ti\u1ebfp c\u00f3 4 ph\u1ea7n nh\u1ecf v\u00e0 ph\u1ea7n chi ph\u00ed chung, ch\u00ednh l\u00e0 4 t\u00e0i kho\u1ea3n m\u00e0 c\u00e1c b\u1ea1n c\u1ea7n t\u1eadp h\u1ee3p (TK 621, 622, 623, 627), c\u1ed9t gi\u00e1 tr\u1ecb l\u00e0 con s\u1ed1 lu\u00f4n lu\u00f4n kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qua v\u00ec v\u01b0\u1ee3t qua l\u00e0 l\u1ed7. B\u00ean c\u1ea1nh \u0111\u00f3 ph\u1ea7n chi ph\u00ed thu\u1ebf c\u0169ng l\u00e0 \u0111i\u1ec1u c\u00e1c b\u1ea1n c\u1ea7n quan t\u00e2m (xem \u1edf ph\u1ea7n sau). <\/b><\/span><\/div>\n
\n

 <\/p>\n

C\u00e1c b\u1ea1n l\u00e0m k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb thi c\u00f4ng x\u00e2y d\u1ef1ng th\u00e2n m\u1ebfn!<\/span><\/p>\n

Nhi\u1ec1u b\u1ea1n n\u00f3i \u0111\u1ebfn \u0111\u1ecdc d\u1ef1 to\u00e1n l\u00e0 ng\u1ea1i, th\u1ef1c t\u1ebf l\u1ea1i th\u1eadt \u0111\u01a1n gi\u1ea3n. Ch\u00fang ta ch\u1ec9 quan t\u00e2m \u0111\u1ebfn trong quy\u1ec3n d\u1ef1 to\u00e1n d\u00e0y c\u1ed9p v\u00e0 kh\u00f3 hi\u1ec3u \u1ea5y m\u1ed9t \u201cB\u1ea3ng d\u1ef1 to\u00e1n kinh ph\u00ed th\u1ef1c hi\u1ec7n\u201d th\u00f4i. Theo \u0111\u00f3 ch\u1ec9 c\u00f3 ph\u1ea7n Chi ph\u00ed tr\u1ef1c ti\u1ebfp c\u00f3 4 ph\u1ea7n nh\u1ecf v\u00e0 ph\u1ea7n chi ph\u00ed chung, ch\u00ednh l\u00e0 4 t\u00e0i kho\u1ea3n m\u00e0 c\u00e1c b\u1ea1n c\u1ea7n t\u1eadp h\u1ee3p (TK 621, 622, 623, 627), c\u1ed9t gi\u00e1 tr\u1ecb l\u00e0 con s\u1ed1 lu\u00f4n lu\u00f4n kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qua v\u00ec v\u01b0\u1ee3t qua l\u00e0 l\u1ed7. B\u00ean c\u1ea1nh \u0111\u00f3 ph\u1ea7n chi ph\u00ed thu\u1ebf c\u0169ng l\u00e0 \u0111i\u1ec1u c\u00e1c b\u1ea1n c\u1ea7n quan t\u00e2m (xem \u1edf ph\u1ea7n sau).<\/span><\/p>\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t b\u1ea3ng d\u1ef1 to\u00e1n m\u00e0 h\u1ee3p \u0111\u1ed3ng thi c\u00f4ng x\u00e2y d\u1ef1ng th\u01b0\u1eddng c\u00f3 k\u00e8m theo<\/span><\/p>\n

\"D\u1ef1<\/span><\/p>\n

–\u00a0\u00a0 Ch\u00fang ta (nh\u00e2n vi\u00ean k\u1ebf to\u00e1n) quan t\u00e2m \u0111\u1ebfn b\u1ea3ng n\u00e0y \u0111\u1ea7u ti\u00ean, sau \u0111\u00f3 m\u1edbi \u0111\u1ebfn chi ti\u1ebft t\u1eebng th\u1ee9 trong c\u00e1c b\u1ea3ng chi ti\u1ebft (n\u1ebfu c\u1ea7n)<\/span><\/p>\n

–\u00a0\u00a0 V\u1edbi s\u1ed1 li\u1ec7u b\u1ea3ng tr\u00ean th\u00ec c\u00f4ng tr\u00ecnh n\u00e0y c\u00f3 gi\u00e1 tr\u1ecb s\u1ea3n l\u01b0\u1ee3ng s\u1ebd \u0111\u1ea1t \u0111\u01b0\u1ee3c l\u00e0 54.927.270 \u0111\u1ed3ng (\u0111\u00e3 c\u00f3 thu\u1ebf GTGT) v\u00e0 49.439.487 \u0111\u1ed3ng (gi\u00e1 ch\u01b0a thu\u1ebf GTGT).<\/span><\/p>\n

–\u00a0\u00a0 N\u00f3i \u0111\u1ebfn thu\u1ebf GTGT tr\u01b0\u1edbc: S\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u1edf tr\u00ean 4.943.949 l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u01a1n v\u1ecb ph\u1ea3i n\u1ed9p cho c\u01a1 quan thu\u1ebf sau khi c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n. Tuy nhi\u00ean c\u0169ng t\u1eeb c\u00f4ng tr\u00ecnh n\u00e0y ch\u00fang ta ch\u1ec9 l\u1ea5y v\u1ec1 ch\u01b0a \u0111\u1ebfn 50% s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ec3 b\u00f9 tr\u1eeb. V\u00ec nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng c\u00f3 thu\u1ebf \u0111\u1ea7u v\u00e0o nh\u01b0 nh\u00e2n c\u00f4ng, \u0111\u00f4i khi chi ph\u00ed v\u1eadt li\u1ec7u c\u0169ng l\u00e0 h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp. Do \u0111\u00f3 c\u00f3 th\u1ec3 t\u1ea1m coi s\u1ed1 50% c\u00f2n l\u1ea1i kia l\u00e0 chi ph\u00ed doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu.<\/span><\/p>\n

–\u00a0\u00a0 Vi\u1ec7c k\u1ebf to\u00e1n ph\u1ea3i l\u00e0m l\u00e0 x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 % c\u00e1c lo\u1ea1i chi ph\u00ed \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1ee5c ti\u00eau x\u1eed l\u00fd chi ph\u00ed cho ch\u00ednh h\u1ee3p \u0111\u1ed3ng n\u00e0y trong qu\u00e1 tr\u00ecnh\/ti\u1ebfn \u0111\u1ed9 th\u00ec c\u00f4ng.<\/span><\/p>\n

+ Chi ph\u00ed v\u1eadt li\u1ec7u: 67 % (c\u00e1ch t\u00ednh: 36.766.544\/54.927.270×100)<\/span><\/p>\n

+ T\u01b0\u01a1ng t\u1ef1 chi ph\u00ed nh\u00e2n c\u00f4ng l\u00e0 9,8 %<\/span><\/p>\n

+ \u2026vv<\/span><\/p>\n

–\u00a0 S\u1ed1 li\u1ec7u n\u00e0y ghi v\u00e0o b\u1ea3ng D\u1ef0 B\u00c1O CH\u1ee8NG T\u1eea CHI PH\u00cd \u0111\u1ec3 theo d\u00f5i chi ph\u00ed x\u1eed l\u00fd ph\u1ee5c v\u1ee5 vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu:<\/span><\/p>\n

Chi ti\u1ebft d\u1ef1 b\u00e1o chi ph\u00ed cho C\u00f4ng tr\u00ecnh, v\u1ee5 vi\u1ec7c:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/em><\/strong><\/span><\/p>\n

\u0110VT: 1.000\u0111
\n<\/em><\/strong><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\nTT<\/strong><\/span><\/td>\n		T\u00caN
\n<\/strong><\/span>C\u00d4NG
\n<\/strong><\/span>VI\u1ec6C,
\n<\/strong><\/span>V\u1eacT
\n<\/strong><\/span>T\u01af
\n<\/strong><\/span>HAO
\n<\/strong><\/span>PH\u00cd<\/strong><\/span><\/span><\/td>\n		\u0110VT<\/strong><\/span><\/td>\nK.L\u01af\u1ee2NG<\/strong><\/span><\/td>\n\u0110\u01a0N GI\u00c1<\/strong><\/span><\/td>\nTH\u00c0NH TI\u1ec0N<\/strong><\/span><\/td>\n<\/tr>\n
Th\u1ef1c
\n<\/strong><\/span>t\u1ebf<\/strong><\/span><\/td>\n		D\u1ef1
\n<\/strong><\/span>to\u00e1n<\/strong><\/span><\/td>\n		Ch\u00eanh
\n<\/strong><\/span>L\u1ec7ch<\/strong><\/span><\/td>\n		Th\u1ef1c
\n<\/strong><\/span>t\u1ebf<\/strong><\/span><\/td>\n		D\u1ef1
\n<\/strong><\/span>to\u00e1n<\/strong><\/span><\/td>\n		Ch\u00eanh
\n<\/strong><\/span>L\u1ec7ch<\/strong><\/span><\/td>\n		Th\u1ef1c
\n<\/strong><\/span>t\u1ebf<\/strong><\/span><\/td>\n		D\u1ef1
\n<\/strong><\/span>to\u00e1n<\/strong><\/span><\/td>\n		Ch\u00eanh
\n<\/strong><\/span>L\u1ec7ch<\/strong><\/span><\/td>\n<\/tr>\n
1<\/strong><\/span><\/td>\nV\u1eadt
\n<\/strong><\/span>li\u1ec7u<\/strong><\/span><\/td>\n		\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\nH\u00f3a \u0111\u01a1n l\u1ea5y v\u1ec1<\/strong><\/span><\/td>\n\u00a0 36.767<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
2<\/strong><\/span><\/td>\nNh\u00e2n
\nc\u00f4ng<\/strong><\/span><\/td>\n		\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0\u2026.<\/strong><\/span><\/td>\n\u00a05.372<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
3<\/strong><\/span><\/td>\nM\u00e1y
\nthi
\nc\u00f4ng<\/strong><\/span><\/td>\n		\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n..vv\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
4<\/strong><\/span><\/td>\nC\u1ed9ng
\nchi
\nph\u00ed
\ntr\u1ef1c
\nti\u1ebfp<\/strong><\/span><\/td>\n		\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
5<\/strong><\/span><\/td>\nChi
\nph\u00ed
\nchung<\/strong><\/span><\/td>\n		\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
6<\/strong><\/span><\/td>\nTN
\nch\u1ecbu
\nthu\u1ebf
\nt\u00ednh
\ntr\u01b0\u1edbc<\/strong><\/span><\/td>\n		\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
7<\/strong><\/span><\/td>\nChi
\nph\u00ed
\nx\u00e2y
\nl\u1eafp TT<\/strong><\/span><\/td>\n		\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
8<\/strong><\/span><\/td>\nThu\u1ebf
\nGTGT<\/strong><\/span><\/td>\n		\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
9<\/strong><\/span><\/td>\n\u0110\u01a1n
\ngi\u00e1
\nsau
\nthu\u1ebf<\/strong><\/span><\/td>\n		\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n\u00a0<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

K\u1ebf to\u00e1n c\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean tr\u00ean c\u01a1 s\u1edf c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 v\u00e0 s\u1eafp \u0111\u01b0a v\u1ec1. Tr\u01b0\u1edbc khi xu\u1ea5t h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng ho\u1eb7c khi nghi\u1ec7m thu to\u00e0n b\u1ed9 c\u00f4ng tr\u00ecnh\/ t\u1eebng h\u1ea1ng m\u1ee5c (n\u1ebfu theo d\u00f5i theo h\u1ea1ng m\u1ee5c) nh\u1ea5t \u0111\u1ecbnh ph\u1ea3i c\u1eadp nh\u1eadt \u0111\u01b0\u1ee3c b\u1ea3ng tr\u00ean v\u00ec \u0111\u00f3 ch\u00ednh l\u00e0 s\u1ef1 h\u1ee3p l\u00fd c\u1ee7a ch\u1ee9ng t\u1eeb chi ph\u00ed, hay gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp \u0111\u1ea1t \u0111\u1ebfn m\u1ee9c n\u00e0o, l\u00e3i hay l\u1ed7\u2026vv.<\/span><\/p>\n

T\u1eeb b\u1ea3ng t\u00ednh t\u1ef7 l\u1ec7 tr\u00ean k\u1ebf to\u00e1n ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn x\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau thu\u00ea nh\u00e2n c\u00f4ng ngo\u00e0i hay s\u1eed d\u1ee5ng nh\u00e2n c\u00f4ng c\u1ee7a \u0111\u01a1n v\u1ecb, mua v\u1eadt li\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb n\u00e0o, bao nhi\u00eau v\u00e0 ti\u1ebfn \u0111\u1ed9 cung c\u1ea5p, l\u00fac n\u00e0y m\u1edbi c\u0103n c\u1ee9 v\u00e0o b\u1ea3ng ti\u1ebfp theo d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 ki\u1ec3m so\u00e1t vi\u1ec7c mua v\u1eadt t\u01b0, thu\u00ea nh\u00e2n c\u00f4ng\u2026vv<\/span><\/p>\n

\"D\u1ef1<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1c h\u1ee3p \u0111\u1ed3ng thi c\u00f4ng kh\u00f4ng c\u00f3 d\u1ef1 to\u00e1n (sau khi \u0111\u00e3 li\u00ean l\u1ea1c v\u1edbi Ch\u1ee7 \u0111\u1ea7u t\u01b0 ho\u1eb7c nh\u00e0 th\u1ea7u ch\u00ednh) th\u00ec b\u1ed9 ph\u1eadn k\u1ef9 thu\u1eadt s\u1ebd l\u1eadp kh\u00e1i to\u00e1n chi ph\u00ed thi c\u00f4ng cho c\u00f4ng tr\u00ecnh nh\u01b0 b\u1ea3ng tr\u00ean. K\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o b\u1ea3ng \u0111\u00f3 \u0111\u1ec3 ghi ch\u00e9p s\u1ed1 li\u1ec7u l\u1eadp b\u00e1o c\u00e1o chi ph\u00ed.<\/span><\/p>\n

Ch\u00fac c\u00e1c b\u1ea1n l\u00e0m vi\u1ec7c t\u1ed1t !<\/span><\/p>\n

Xem th\u00eam:\u00a0K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng v\u00e0 quy tr\u00ecnh h\u1ea1ch to\u00e1n<\/a><\/span><\/p>\n

\u00a0<\/span><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

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