T
Minh cung dang lam ke toan tai cty tu van thiet ke o day. Van de ma cac ban mac phai cung la ve chi phi, rat kho xac dinh gia von cho mot cong trinh. Theo minh nhung chi phi de hinh thanh nen gia von rat it, dong thoi nhung chi phi do ban chat lai thuoc ve chi phi quan ly'. Vay minh tuy theo doanh thu cua Cty minh de phan bo cho hop ly sao cho cac cong trinh co gia von, ma chi phi 642 lai khong qua lo'n. Minh xin dua ra cach hach toan cty minh de cac ban tham khao va gop y nhe.
- Chi phi luong la co dinh: luong kien truc su, ky thuat, thiet ke, luong giam doc va luong nv van phong. Khi do da chi duoc luong cua 2 bo phan do la bp truc tiep cho cac cong trinh va bon phan quan ly. dua vao luong ta tinh duong ty le bp = luong VP/Tong luong
- Cac chi phi khac nhu: Van phong pham, thue VP, dien nuoc dien thoai, cong cu dung cu, khau hao ts co dinh..duoc dung cho ca 2 bo phan ne ta se pb bang cach nhan voi ti le phan bo khi do t chia duoc chi phi cong trinh va chi phi cho bp quan ly (vi bp quan ly cung dung may tinh,
dung dt...)
- Cac chi phi truc tiep cho cong trinh: pho to ho so, in ban ve, chi phi lan trai cho can giam sat, chi phi xang xe di lai...
Khi da phan biet duoc ro rang 2 khoan chi phi cho bo phan truc tiep va pb quan ly.
Thi viec phan bo chi phi truc tiep cho ctrinh minh dua theo tieu thuc doanh thu (gia tri hop dong) de hach toan chi phi cho dung cong trinh
- Cuoi ky cong trinh quyet toan, xuat hoa don doanh thu cua cong trinh nao thi ket chuyen No 632/ Co 154 xong. con cac cong trinh chua quyet toan minh de tren chi phi do dang 154. Nhung vay t xac dinh duoc ke qua kinh doanh, co chi phi 632 va cug co 642.
Cach hach toan nay thi cung tham khao o nhieu cty tu van, thay cach phan bo chi phi rat hop ly
Cac ban co cach phan bo hay hon thi tham khao cho moi ng nhe!
Thanks!!