ThiNganHang Sách - Tài liệu thi tuyển
30 câu trắc nghiệm Quản trị nguồn nhân lực (Có Đáp án)
122482
1161
0
TABLE OF CONTENT
DECLARATION .............................................................................................. i
TABLE OF CONTENT ................................................................................... iv
PREFACE ....................................................................................................... 1
CHAPTER I: THEORETICAL FRAMEWORK OF PRODUCTION COST
ACCOUNITNG AND PRODUCTION COSTING .............................................. 4
1.1Basic theory about manufacturing cost and finished goods costing in enterprises 4
1.1.1Characteristics of construction consultancy activities affect cost accounting and
finished goods costing ...................................................................................... 4
1.1.1.1Nature of manufacturing cost ................................................................... 4
1.1.2. Cost of finished goods ............................................................................. 8
1.The content for accounting for manufacturing cost ......................................... 10
1.2.1Objectives and Method ............................................................................ 10
1.2.2 Accounting for manufacturing costs ....................................................... 11
1.3Method for work in progress valuation ......................................................... 17
1.3.1. Evaluate work in progress according to direct material cost ....................... 17
1.3.2. Evaluate work in progress according to volume of completed products ...... 18
1.3.3. Evaluate work in progress according to norms ......................................... 18
1.4. Objects and methods of finished goods costing. .......................................... 18
1.4.1. Objects ................................................................................................. 18
1.4.2. Method ................................................................................................. 19
CONCLUSION .............................................................................................. 20
CHAPTER II:CURRENT SITUATION OF PRODUCTION COST ACCOUNTING
AND PRODUCTION COSTING AT ADCOM CONSTRUCTION
CONSULTING.JSC ....................................................................................... 22
2.1. OVERVIEW OF ADCOM CIVIL ENGINEERING CONSULTANCY AND
INVESTMENT JOINT STOCK COMPANY ................................................... 22
2.1.1. History of the establishment and development of the company .................. 22
Mentor: PhD. Tran Thi Ngoc Han
Student: Nguyen Huu Hoang vi Class:
CQ54/21CL.01
2.1.2 Characteristics of organization and operation management of the company . 23
2.1.3. Organize the management apparatus of the company ................................ 23
2.1.4. Organizing the accounting system and the situation of applying the Company's
accounting regime .......................................................................................... 26
2.1.5. Forms, books and vouchers used and book entry order .............................. 28
2.2. Actual situation of organizing cost accounting of production costs and
installation of construction products at ADCOM Consultants. ............................ 29
2.2.1. Organize the system of vouchers and initial records related to production costs
..................................................................................................................... 30
2.2.2. Organization of accounting accounts used in cost accounting and product
costing (Appendix 2.3).................................................................................... 32
2.2.3. Organize accounting book system that reflects costs and product costs
(Appendix 2.4.) .............................................................................................. 34
2.3. Content of accounting of production costs and cost of construction products of
ADCOM Consultants Company. ...................................................................... 35
2.3.1. Objects to collect production costs and to calculate costs .......................... 35
2.3.2. Method of gathering production costs...................................................... 36
2.3.3. The content of the accounting input process collects production costs and
calculates the cost of investment consulting products at the Company ................. 36
2.4. General accounting of production costs and calculation of product costs ....... 48
2.4.1. General accounting of production costs ................................................... 48
2.4.2. Assessing work in progress at the end of the period .................................. 49
2.4.3. Finished goods costing at the entity ......................................................... 49
2.5. ASSESSMENT OF THE SITUATION OF ACCOUNTING PRODUCTION
COST AND PRODUCT PRICE AT ADCOM INVESTMENT AND
CONSTRUCTION CONSULTANCY JOINT STOCK COMPANY ................... 50
2.5.1. Advantages ........................................................................................... 50
2.5.2. Limitations ........................................................................................... 51
Mentor: PhD. Tran Thi Ngoc Han
Student: Nguyen Huu Hoang vii Class:
CQ54/21CL.01
CONCLUSION .............................................................................................. 54
CHAPTER III: SUGGESTIONS TO IMPROVE MANUFACTURING COSTS
AND FINISHED GOODS COSTING ACCOUNTING ATT ADCOM
CONSULTANTS.JSC .................................................................................... 55
3.1. The need for improving accounting system in ADCOM CONSULTANTS.
JSC ............................................................................................................... 55
3.1.1. The necessity of improving an accounting organization that collects production
costs and calculates product costs at ADCOM Consultants ................................. 55
3.1.2. Requests to complete the organization of cost accounting of production and
product cost calculation at ADCOM Consultants ............................................... 56
3.2. Solutions to perfect the work of accounting department in gathering production
costs and finished goods costing at ADCOM Consultants JSC ............................ 56
3.2.1. Perfecting the organization of rotation of accounting vouchers: ................. 57
3.2.2. Improve the accounting in organization .................................................. 57
3.2.3. Complete the method of accounting for production costs and costs ............ 58
3.2.4. Completing the application of computer accounting software .................... 63
CONCLUSION .............................................................................................. 65
GENERAL CONCLUSIONS .......................................................................... 66
LIST OF REFERENCES ................................................................................ 66