Khái niệm Chi phí Sản xuất Chung CPSC trong lĩnh vực kế toán
Theo Điều 87 của Thông tư 200/2014/TT-BTC quy định về chế độ kế toán doanh nghiệp, chi phí sản xuất chung CPSC là tất cả các chi phí phục vụ quá trình sản xuất kinh doanh chung tại các phân xưởng, bộ phận, hoặc công trường, ngoại trừ chi phí nguyên vật liệu trực tiếp và chi phí nhân công trực tiếp.
Đây là loại chi phí quan trọng giúp xác định chính xác giá thành sản phẩm hoặc dịch vụ. Việc phân bổ đúng cách CPSC sẽ giúp doanh nghiệp xác định giá thành chính xác, từ đó đưa ra các quyết định kinh doanh hiệu quả hơn.
1. Chi phí sản xuất chung trong lĩnh vực kế toán sản xuất bao gồm những gì?
Theo Điều 87, chi phí sản xuất chung được hạch toán vào tài khoản 627, chia thành hai loại:
Chi phí sản xuất chung cố định: Các khoản không thay đổi theo số lượng sản phẩm sản xuất, như khấu hao tài sản cố định, bảo dưỡng, và quản lý hành chính tại các phân xưởng.
Chi phí sản xuất chung biến đổi: Các khoản thay đổi theo số lượng sản phẩm, như nguyên liệu, vật liệu và nhân công gián tiếp.
2. Các loại chi phí sản xuất chung thường gặp:
Nguyên vật liệu gián tiếp: Chi phí cho nguyên vật liệu phụ dùng trong sản xuất (không bao gồm nguyên liệu trực tiếp).
Nhân công gián tiếp: Chi phí lương và các khoản phụ cấp cho nhân viên không trực tiếp tạo ra sản phẩm.
Dịch vụ mua ngoài: Chi phí thuê ngoài các dịch vụ hỗ trợ sản xuất, như điện, nước, thuê kho bãi…
3. Cách phân bổ chi phí sản xuất chung
Cuối kỳ, chi phí sản xuất chung được phân bổ dựa trên công suất máy móc trong điều kiện sản xuất bình thường. Có hai trường hợp:
Sản lượng lớn hơn công suất bình thường: Phân bổ chi phí sản xuất chung cố định theo sản lượng thực tế.
Sản lượng bé hơn công suất bình thường: Phân bổ chi phí cố định theo công suất bình thường; phần chi phí không phân bổ được ghi vào giá vốn hàng bán.
3. Công thức tính chi phí sản xuất chung
CPSC được tổng hợp từ 6 tài khoản cấp 2 của TK 627:
TK 6271 – Chi phí nhân viên xưởng
TK 6272 – Chi phí vật liệu
TK 6273 – Chi phí dụng cụ sản xuất
TK 6274 – Chi phí khấu hao TSCĐ
TK 6277 – Chi phí dịch vụ mua ngoài
TK 6278 – Chi phí bằng tiền khác
Công thức tính chi phí sản xuất chung CPSC:
Chi phí sản xuất chung = Chi phí nhân viên + Chi phí vật liệu + Chi phí dụng cụ + Chi phí khấu hao + Chi phí dịch vụ mua ngoài + Chi phí bằng tiền khác
Các khoản chi phí sản xuất chung thực tế phát sinh được ghi vào bên Nợ của tài khoản 627. Cuối kỳ, chi phí không phân bổ được chuyển sang tài khoản 154.
4. Ví dụ tính chi phí sản xuất chung CPSC
Giả sử công ty A có tổng CPSC là 75.000.000 VNĐ, với chi phí cố định là 21.000.000 VNĐ và chi phí biến đổi là 54.000.000 VNĐ. Nếu công suất máy móc là 3000 sản phẩm nhưng kỳ này chỉ sản xuất được 2500 sản phẩm:
Chi phí biến đổi = 54.000.000 VNĐ
Chi phí cố định phân bổ vào giá thành = 21.000.000 × (2500 / 3000) = 17.500.000 VNĐ
Chi phí cố định không phân bổ = 21.000.000 × (1 – 2500/3000) = 3.500.000 VNĐ
Bút toán:
Nợ TK 154: 71.500.000 VNĐ (chi phí cho giá thành)
Nợ TK 632: 3.500.000 VNĐ (chi phí vào giá vốn hàng bán)
Có TK 627: 75.000.000 VNĐ
*Lưu ý khi Hạch toán Tài khoản 627
Khi phân bổ và hạch toán, cần lưu ý các điểm sau:
Tiền lương ở TK 627 là của nhân viên quản lý phân xưởng, không phải nhân công trực tiếp.
Nguyên vật liệu hạch toán vào TK 627 là công cụ cho phân xưởng, phân biệt với nguyên vật liệu trực tiếp ở TK 621.
CPSC thực tế phát sinh sẽ ghi bên Có của TK 627, cuối kỳ chuyển sang tài khoản 154 nếu không phân bổ.
5. Giải pháp Cắt giảm Chi phí sản xuất chung CPSC
CPSC có ảnh hưởng lớn đến giá thành và lợi nhuận của doanh nghiệp. Một số giải pháp giảm chi phí này bao gồm:
Tăng cường quản lý chi phí:Xây dựng hệ thống theo dõi và kiểm soát chi phí chặt chẽ. tích hợp các công cụ quản lý giám sát sản xuất như hệ thống ANDON SmartTrack
Tối ưu hóa quy trình sản xuất:Giảm lãng phí nguyên vật liệu, thời gian và nhân công.
Nâng cao tay nghề cho nhân viên:Giúp tăng năng suất lao động và giảm chi phí nhân công.
Tìm kiếm nhà cung cấp tốt:Ưu tiên sản xuất nội bộ các sản phẩm, dịch vụ cần thiết.
Những giải pháp này sẽ giúp doanh nghiệp tối ưu hóa chi phí sản xuất và tăng lợi nhuận hiệu quả hơn.
5. Kết luận
chi phí sản xuất chung CPSC là một yếu tố quan trọng trong cấu trúc chi phí của doanh nghiệp sản xuất. Việc hiểu rõ và quản lý hiệu quả các khoản chi phí này sẽ giúp doanh nghiệp nâng cao năng lực cạnh tranh và tối ưu hóa lợi nhuận.
Phew I finally finished writing a chapter before I get off work.Xu Qi an I was a little moved, but framed framed is still very protective.
My aunt said, you, a big girl, still live so close to your elder brother, you don t feel ashamed.Instead of being angry, the guests became more and more enthusiastic.
Xu Lingyin had tears in her eyes, and she was about to cry Sister, are you entertaining me.Lin an, Lin an the prince chased to the pavilion and shouted at her back.
The taste is mediocre, far inferior to that of Wei Yuan Tea House.Da Lang.have you written to him asked my aunt. I don t know.I do not know what that means My aunt raised her eyebrows.
The roars of Zhang Shen and Chen Tai resounded throughout the Yunlu Academy.take it Fastened his belt and went back to the room.
Xu Qi an is already in the realm of refining the gods Xu Qi an is visualizing Wei Yuan, who can t change his face in front of the landslide of the two catalogs, his eyes froze suddenly.Otherwise, how could there be a book of burning spells.
Master, please tell me.Xu Qi an smiled with a relaxed mood.Dilemma.No, the Bull Demon King and the Iron Fan Princess reconciled.
The aunt, who was wearing a dark blue robe and a jacket of the same color, pinched her waist with one hand and waved a handkerchief with the other, looking like a general leading an army in battle, directing the servants to carry things.Then he called the court lady to grind with great interest, wrote down the golden sentence about lotus in the letter, and hung it in the study.
It is better than elegant scenery.The rippling water distorts the reflection of the red lanterns, and the sound of silk and bamboo wind music floats in the yard and on the sparkling river.Well, it s not that I don t have time at all, I ll talk about it when I have free time in the future, the current plan is to step into the realm of refining gods first.
Collecting money to do things.The one who instigated the villain to do this is the Gangyun Envoy of the Yuzhou Water Transport Yamen.Li Miaozhen said angrily.Won t the master avenge me That brat insulted me.
She has a beautiful appearance, but she is a little frivolous, and she is looking at the guards with fearful eyes.He glanced at Song Tingfeng, saw that the two ships were about to pass each other, and said quickly Tingfeng, go back to the cabin immediately to find Jiang Jinluo, and say something urgent He then swept across the seven or eight gongs on the deck, and said in a deep voice There is a problem with that boat, you follow me.
All the stolen goods and withered grass on the ground were swept to the corner Inside, the cobwebs in the corner of the wall are gone, and the straw mats are still torn, but they fit neatly on the bed, and every detail is in order.Daoist Jinlian chuckled Nine This is a good thing.Two Xu Qi an died in battle.
Susu s voice was soft, she rolled his eyes at him, and bargained I can help you do three things, and change your body, okay You are a weak female ghost , what can you do for me Don t you want to prostitute me for nothing, bah, woman Xu Qi an refused straight away No.Erlang He opened his mouth uncertainly.The Confucian shirt student slowly raised his head.
But no matter whether it is an official or a student in Qingzhou, they are convinced by Xu Qi an, admire his poetic talent, and even more admire the spirit expressed in his poems.Or, I can poke my ass.In addition, the typos in the previous chapters have been fixed, thanks to the efforts of the tool people.
When he came outside the Imperial Study Room and stepped over the high threshold, Wei Yuan s footsteps paused imperceptibly, and then returned to normal.6 who was involved in it, No.3, No. 1, and No.9 Daoist Jinlian who were also in the capital, did not disclose any information about the sealed item within the Tiandihui.
The specific function is unknown, so let someone rub it down and go back to the file library to check.Wei, I don t know who is the evildoer who is the murderer of the Pingyuan uncle s murder case Wei Yuan shook his head Zhang Shangshu, this case involves Sang Bo, so I don t want to disclose it.
It s completely wrong, it s not a nine tailed sky fox, it s a smelly monk etc Xu Qi an keenly grasped one point How did No.The great Confucianists of Yunlu Academy have eyes like torches, it is I who underestimated you.
However, in order to survive, there are indeed many criminals among them.I knew you were of the same kind at the time.If Lu Tutou married you, it would be like a flower stuck in cow dung.
There is also Master, the Taoist master of the critical Taoist sect, it is said in the world that it is a man, and what is more, it is said that it is an ugly and faceless old woman.Tan Su stared intently at the master who had broken open and concealed himself, and his eyes blinked with appreciation and excitement.
Disciple Qin Su, I understand why you directly accepted him as your direct disciple.Under the master s hands, he issued a sharp sword intent.
The group of them walked around the barren hills and a bamboo forest, and only then did they enter the Tan family s sect.Susu heard her words As soon as she came out, she lowered her eyes helplessly, she knew that the two sisters would not be able to leave today.
As she spoke, she took some cold green vegetables with silver chopsticks and bit them open carefully.They are all fifteen or sixteen year old children who have isolated themselves from the world regardless of their will.
The senior brother brought her someone here and told her that Yan er was from a family in Donglin, so naturally he also told his background.A few days later, the demons became more and more rampant, and more and more children were lost in the town.
With some false rumours, it s despicable.Master, don t be annoyed by this.Under his words, Yu Liao glanced at Su Mu in front of him, his face was indeed as pale as he said, It is estimated that it can only be supported by a mouthful of spiritual power.
As she spoke, her eyes lowered and her voice became weaker, completely missing the way she usually talked in front of them.She came out from behind Yu Liao and knelt down, no matter how weak she was.
Qin Su unscrewed his wide sleeves that had been stained with mud, and he slightly raised the sleeves towards Master, then sighed pretentiously and said, Master, are you sure you didn t make me look like I fell A big somersault In the end, the two glanced at each other carefully, seeing each other s embarrassed appearance, there were smiles in each other s eyes.
Thinking of the young man s arrogance, the corners of her lips moved slightly, evoking a silent smile.It was understandable that he didn t reveal his sect in Huai an Town before, and now it s time for the Hairpin Conference.
Something was wrong with the courtyard below, and the smell of blood filled the air.With Master and two senior brothers around, the things ahead don t seem so scary anymore.
The black clothed boy just quietly followed his lead the way.The thing moved closer to the two of them, and suddenly barked, it turned out to be The owner of the yard has a black dog.
At that time, sister, you will see my master.Master, she is a fairy like figure, with an extremely gentle and kind personality.She directly supported his waist and abdomen and wanted to get up.
Just looking at the woman s face, she looks about two or ten years old, but Su Yan er feels that she It shouldn t be at this age, Yuemo is also a monk.These two disciples are obviously still young, and the other disciple is calmer than the smiling man.
The two uncles seemed a little afraid of Tan Su.According to what Qin Su s father said yesterday, these two uncles should be very worried about Qin Su.She opened a huge wooden box in her hand, and put a long sword in it and displayed it in front of them.
Appearing in front of everyone, he has two huge horns on his forehead, his eyes are completely blood colored, his tall body makes him float above like a mountain, his upper body is naked and he only wears a black cloak behind him.She glanced at the people who had been kicked down by him in the distance, and cast a slightly reproachful glance at Qin Su.
Yu Liao glanced at the two sisters, and her quiet temperament really made her feel happy.Drill in the veins.Of course, if he let go immediately, he would be able to stop the raging anger, but this troublesome spirit would definitely be injured.
The two of them didn t seem to intend to preserve their strength from the beginning, and both of them filled up their spiritual power directly at the beginning.Master, your body smells so good, there is always a faint pear blossom fragrance.
Yan er, put away your sword, they are all ordinary people.It s a pity for Taoists for a while, it s a pity that the innate spiritual power is full of spiritual power, but the spiritual power gathers to form a useless withered vine.
He yelled at him, Master, but was speechless.She smiled at him to relieve the somewhat awkward atmosphere, and led the people out of the corridor.At the end of the trick, she burst out laughing, and said with some embarrassment It s all thanks to the second senior brother who practiced with me several times and corrected this bad habit for me.
Thinking that it will be like this sooner or later anyway, just drive them away after a few days because of their insufficient strength.Don t be so stupid in the future.Fortunately, your arm is not seriously injured.
With a flip of the fan in his hand, the soil that had just been covered by Tan Su was instantly overturned.
Your grandson has pneumonia. The purpose of using cinnabar is to kill bacteria and calm the nerves.It s so damn useless On the contrary, Du Heng, the person involved, behaved quite calmly.
It can be used for stomachache, fever, headache, vomiting without diarrhea, or It is very useful to vent without vomiting.the man I found was a gambler, and also liked to drink.
Wu Bu He was stunned for a moment, not keeping up with Du Heng s rhythm, and looked at Du Heng blankly.Just like that, she was like what she was yesterday.
Xu Pinglin didn t say anything, nor did he try to persuade Deputy Director Li to stay.Du Xuejing mustered up the courage to speak out. It s pretty good.
He gave her a fierce look and asked her to restrain herself.Du Heng joked, not caring whether the cousin understood it or not, and continued to ask, Do you have the dowry I didn t ask about that.
He felt that there might be something between Du Heng and Li Na Ting.
Du Heng s head was covered for a moment, and then he remembered that he seemed to have promised it yesterday, and said, I promised to buy it for you when I go to work on Monday, right I just came down from the mountain and it s early in the morning.
The scene of seeing a doctor. It lasted until almost 11 o clock.Even if they were capable, Du Heng wouldn t dare let them do it.
There are too many things going on. For example, the first thing is that starting from this week, middle schools and primary schools in Zhonghu Town will carry out health and safety publicity, and each school must go there once.The leader was stunned and could not react for the time being, but Lao Song and An Chunhui immediately understood the meaning of Du Heng s words.
Du Heng did not interrupt Wang Shuqiu, but listened carefully and drove the car seriously.but.
I have no clue, it s definitely a sun disease. Du Heng saw Wu Buwei s predicament.
Zhang Jinlian s face immediately darkened. He looked around the room and saw that no one could speak for him, so he could only leave in despair.I probably didn t hear it because I was chatting on the road just now, so I didn t notice it.
Remember to come on time at 10 o clock tomorrow morning.Other content was not appropriate to discuss on this occasion.
There was also one in the sheepfold of Liang Limin s house.What kind of talents do you think you can cultivate Your great son failed 7 out of 5 subjects, is he qualified to support my partner Shu Tan, Du Heng quietly gave Wang Shuqiu a thumbs up.
You want to give me folk remedies Touting Who wouldn t be the same.He was a complete mess. Then he asked, What happened to this patient just now It was obviously a mild heat stroke.
Don t drink anymore. If you drink again, you ll still be guilty.Dujiazhuang is the third largest administrative village in Zhonghu Town.
After a quarter of an hour, Bring it to me immediately.Be courageous and responsible. Even this kind of medical skill is unique among the grassroots medical units in the entire Shanghu District.
But now there is Du Heng, a doctor at a small health center.A layman looks at the excitement, an expert looks at the door.
After saying that, he hurried out, for fear that if he was slow, he would be beaten by this fool.
Twenty or thirty Nascent Soul cultivators have gathered here.He shook his head and left the cave.There is no change in the outside world.
Huangtian and Xuandi are not idle either.They are both monks of the ghost sect.Unexpectedly, this old man was actually Taiyin Daoist, Yao My son s master is really famous for a long time.
Of course, some prohibitive methods I will set up the formation myself, and my younger brother is quite proficient in this way.In addition, Xu Yang was told to carefully refine the devil s primordial spirit, so as not to be taken away by his counterattack, and then the two separated.
Its scale is extremely majestic and unusual.It is far better than the small towns before, not inferior to Yongzhou Liangjie Pass.The surrounding magic energy was extremely thin and had no source.
Old Demon Ancestor gritted his teeth and persisted for a moment, but his body was severely injured and unable to recover, so he had to grit his teeth and give up his body, the Nascent Soul, and left the body.After a moment of immersion, Xu Yang woke up completely.
Seeing that two powerful attacks were about to land on the stele, the stele suddenly burst into light, and a blood colored barrier emerged out of thin air.I am very interested in the plane of origin of fellow daoists.
Bai Di was shocked immediately when he saw this, and hurriedly retracted the supernatural treasure to be on guard.What do you plan to do next Huan Ling er looked complicated, with love and hatred in her eyes, obviously although she did not fall into the illusion But it was also affected, and she was a little reluctant to deal with Shinansheng.
Without waiting for him to move, Duanzhang suddenly flashed golden light and flew towards him, a wave of spiritual pressure suppressed him and fixed him firmly.Luo Hu and others hurriedly followed behind.Inside the cave was a long corridor with exquisite murals carved on both sides.
Heisha waved his giant claws to confront each other, and at the same time separated part of his consciousness to save the magic weapon.up.In the following time, Yin Ji began to get busy, receiving two groups of people in a row.
Ouyang Feng has also recently advanced to become a god, and now there are two real people who are transformed into gods in Wanbao Pavilion.Sunset Demon Venerable turned to look at the ultra long distance teleportation array behind him, pondered for a moment, and immediately activated the Taoist prohibition to temporarily seal the teleportation array to prevent the monks from Wanbao Pavilion from teleporting over again.
After sweeping his consciousness, he immediately found the traces of Luo Hu and the other three.I have set up a large guard around the station.Senior Brother Bai will be in charge after the battle, and Wu Feiyang will be the new head, and all Jindan elders must cooperate with her to restore the sect.
A dozen or so thunderballs came to Xu Yang before they were half corroded.Huan Ling er s saber ring and relics, Xu Yang s overturning seal, and the golden sword insect swarm quickly flew towards the old black mountain demon.
Under the control of the worm mother, it exploded with all its strength, and the power merged into a golden giant sword.She swept her consciousness around and was surprised to find that there were a lot of restrictions around her, covering a radius of tens of miles.
When it fell on the ground below, the vegetation immediately rotted and was extremely corrosive.The three of them looked at each other and discussed in secret through sound transmission, while Xu Yang closed his eyes and rested his mind.
Many people walked on it.Xu Yang mixed in and soon came to the gate of the city.This portal is the exit of the phantom formation.This portal is not fixed, and has been wandering around in the dark.
Wang, and he turned out to be a congenital master.On the other side, the old man in black, Lei Dingtian, is the leader of the Demon Cult, and he also broke out to block the oppression, Don t worry, Mr.Under the huge force, the space shattered, and the six black passages swallowed towards each other like a black hole.
Seeing this, Xu Yang hurriedly said Senior sister, please be safe and don t be impatient.It was Gu Yanyuan who thought of Luo Hu s twelfth grade black lotus and Shimo Orb.
Beads, this treasure complements the seventh grade white lotus, which is enough to severely damage the power of refining the void.Then he opened his hand and sucked it, and the purple light flew into his palm.
The giant sword quickly petrified and fell to the ground in the blink of an eye.Xu Yang was very satisfied after seeing it, so he went straight to Wu Feiyang to encourage him, and then gave him a middle grade barrier breaking pill.
It has been intact after a long period of time, and monsters and ghosts below the transformation god rarely approach here.It takes more training to break through the Nascent Soul.
Since he agreed to jointly explore and share treasures, he will not renege on his promise, and unless Fairy breaks the contract first, I won t do anything to you.Zhurong flag, broken moon hook and other treasures resonate, and it is impossible to suppress the five element wheel formation.
The light spot floated for a moment, and then quickly flew to a place.His strength might not be inferior to his, at least he was in the early stage of transformation.
and can even sense the imprint of the slightest law.Xu Yang frowned, killed the black ants casually and continued to move forward.
His soul was closely related to the origin of the small world s laws, and it was the core of summoning the small world.