Perfecting cost accounting with enhanced cost management in animal feed processing enterprises

Vimark Company Limited

Appendix 2.4

Production order and raw material delivery note

Number: 524

Product: M 555- Concentrated for pigs

Production Order No. 12 June 12, 2011

STT

Name of raw material	Quantity/1 ton of finished product	Number of tons	Total	Unit price	Total amount	Note
1	Meat powder	76.07	12	912.84	8520	7,777,397
2	Wheat bran pellets	145.7	12	1748.4	6870	12,011,508
3	Dried beans	557.7	12	6692.4	8598	57,541,255
4	Fish meal	154	12	1848	22465	41,515,320
4	DDGS	56	12	672	6825	4,586,400
5	Oxidation	0.15	12	1.8	40250	72,450
6	Lysine	1.36	12	16.32	45025	734,808
7	Lactose	1.23	12	14.76	19858	293,104
8	Methionine	0.54	12	6.48	99850	647,028
9	Saigon Nox	4.5	12	54	125020	6,751,080
10	Mix 03	1.57	12	18.84	37520	706,877
11	Mold dry	0.25	12	3	33570	100,710
12	Concenzym NSP	0.75	12	9	33650	302,850
13	Product	0.18	12	2.16	114280	246,845
	Total:	1,000		12,000	602,301	133,287,632

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Accounting Department Production Manager Warehouse Keeper Recipient

Livestock Joint Stock Company

CP Vietnam

Appendix 2.5

Sales Plan Northern Region

Product

6548

Appendix 2.6

CP Vietnam Livestock Joint Stock Company

Detailed account system of account 627

62710002	Contract worker salary
2	62710003	Overtime pay
3	62710004	Indirect employee wages
4	62710005	Bonus
5	62710006	Other rewards
6	62710007	Farmer's salary
7	62710008	Labor
8	62710009	Other salary
9	62710011	Cost of medicine
10	62710012	Death benefit
11	62710013	Accident
12	62710014	Severance pay
13	62710015	Contingency fund expenses
14	62710019	Other allowance costs
15	62710021	Workshop and training costs for employees
16	62710116	Social insurance
17	62720301	Cost of medicine
18	62720302	Vaccine costs
19	62720303	Cost of antibiotics
20	62730311	Office supplies costs
21	62730321	Factory material costs
22	62730322	Termite control costs
23	62730323	Cost of packing materials
24	62730331	Office supplies costs
25	62730332	Cost of printing materials
26	62730333	Photocopying costs
27	62730334	Copy cost
28	62730339	Other office expenses
29	62741110	Office depreciation costs
30	62741120	Factory depreciation costs
31	62741130	Depreciation of office renovation costs
32	62741140	Depreciation of factory renovation costs

62741210	Depreciation of machinery and equipment
34	62741310	Depreciation of land improvement costs
35	62741320	Electrical system depreciation
36	62741330	Water system depreciation
37	62741340	Vehicle depreciation
38	62741350	Depreciation of underground well system
39	62741360	Pond depreciation
40	62741410	Depreciation of tools
41	62741420	Depreciation of office furniture and equipment
42	62741430	Depreciation of computers & components
43	62741810	Depreciation of other assets
44	62742010	Depreciation expense of leased assets
45	62743210	Amortization cost of issuance rights
46	62743310	Copyright depreciation costs
47	62743320	Patent Amortization Expense
48	62743410	Brand depreciation costs
49	62743510	Application software depreciation costs
50	62743520	Computer software depreciation costs
51	62743610	Amortization of licenses and franchises
52	62743810	Cost of goodwill allocation
53	62770031	Domestic business expenses
54	62770032	Overseas business expenses
55	62770041	Vehicle fuel costs
56	62770042	Car repair costs
57	62770049	Other vehicle expenses
58	62770101	Office rental costs
59	62770102	Factory rental costs
60	62770103	Warehouse rental costs
61	62770104	Office equipment rental costs
62	62770105	Machine rental costs
63	62770106	Vehicle rental costs
64	62770107	Land rental costs
65	62770109	Other rental costs
66	62770111	Compensation costs
67	62770112	Accident insurance costs

62770113	Fire insurance costs
69	62770114	Car insurance costs
70	62770115	Loss insurance costs
71	62770119	Other insurance costs
72	62770121	Equipment repair costs
73	62770122	Factory repair costs
74	62770123	Machine repair costs
75	62770124	Cost of barn repair
76	62770125	Warranty product repair costs
77	62770129	Other repair costs
78	62770131	Fuel costs
79	62770139	Other fuel costs
80	62770141	Electricity cost
81	62770142	Water cost
82	62770151	Contractual service costs
83	62770171	General office management costs
84	62770341	Mailing costs
85	62770342	Phone charges
86	62770343	Cost of telegram, telex, fax
87	62770344	Broadcasting costs
88	62770349	Other communication costs
89	62770351	Membership fees
90	62770352	Magazine costs
91	62770353	Press costs
92	62770401	Shipping costs to
93	62770405	Handling costs
94	62770411	Sales shipping costs
95	62770461	Import shipping costs
96	62770462	Import handling costs
97	62770463	Import inspection costs
98	62770464	Import insurance costs
99	62770469	Other import costs
100	62770471	Export shipping costs
101	62770472	Export loading and unloading costs
102	62770473	Export inspection costs

103

62770474	Export insurance costs
104	62770479	Other export costs
105	62770529	Specialist fees
106	62770904	Outsourced labor
107	62770905	Raw material import costs
108	62780161	Cleaning costs
109	62780162	Protection costs
110	62780429	Advertising costs
111	62780431	Sample promotion cost
112	62780432	Exhibition costs
113	62780433	Customer conference costs
114	62780434	Reward cost
115	62780435	Movie screening costs
116	62780436	Free Gift
117	62780437	Corporate office press costs
118	62780439	Other promotional costs
119	62780441	Trade Commission
120	62780442	Cost of selling assets
121	62780449	Other roses
122	62780481	Cost of raw material storage
123	62780491	Cost of material transfer
124	62780539	Research and development costs
125	62780701	Entertainment expenses
126	62780711	Contribution cost
127	62780901	Miscellaneous expenses
128	62780902	Other employee costs
129	62780903	Other fees and taxes

RURAL TECHNOLOGY DEVELOPMENT JOINT STOCK COMPANY

Street 2.7

Account Detail Book 621 Product Code: AB52 June 2011

Date

Code	Number of units	Guest code	Customer name	Interpretation	Account	Corresponding account	Debt generation	Arising has	The case
					Super concentrated pork group - AB52			1 765 026 454	1 765 026 454	AB52
										AB52
June 1, 2011	PX	10060110	BP0001	Bran workshop	SX B52	6211	152	219 420 802		AB52
June 10, 2011	PX	10061002	BP0001	Bran workshop	SX B52	6211	152	511 981 872		AB52
June 12, 2011	PX	10061205	BP0001	Bran workshop	SX B52	6211	152	173 880 635		AB52
June 17, 2011	PX	10061702	BP0001	Bran workshop	SX B52	6211	152	483 001 766		AB52
June 24, 2011	PX	10062402	BP0001	Bran workshop	SX B52	6211	152	376 741 379		AB52
					KC 621->154	154	621		1 765 026 454	AB52

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