Theo toi viec tap hop chi phi de tinh gia thanh pham doi voi mat hang thuy san la khong kho, vi dac diem cua viec san xuat hang thuy san la nguyen lieu la tom, cua, ca, muc nhap ve dua vao san xuat ngay(vi khong bao quan duoc lau ma). Do vay nguyen lieu ton kho cuoi ky se co the khong co hoac neu co thi chac se ton rat it. Con chi phi nhan cong thi se tinh theo don gia san pham. San pham do dang cuoi ky se khong co. Theo toi ban cu mo so chi tiet TK 154 theo doi chi tiet tung loai mat hang tom, cua , ca..Chi phi nguyen lieu cho loai mat hang nao thi tap hop rieng cho mat hang do, chi phi nhan cong phan bo theo thanh pham nhap kho, chi phi san xuat chung phan bo theo chi phi nguyen lieu. Khi san pham hoan thanh da qua che bien thi ket chuyen sang tk 155 de mang di tieu thu. Chuc ban thanh cong
