Hoàn thiện kế toán chi phí với việc tăng cường quản trị chi phí trong các doanh nghiệp chế biến thức ăn chăn nuôi - 32

Dinh muc chi phi NVLTT

Total

Dinh muc chi phi NVLTT

bien thieu

So luong lao dong cua

Duoi 200

Count

% within So luong lao dong cua doanh nghiep

30

8

38

doanh nghiep

78.9%

21.1%

100.0%

200-300

Count

% within So luong lao dong cua doanh nghiep

4

0

4

100.0%

.0%

100.0%

Tren 300

Count

% within So luong lao dong cua doanh nghiep

10

0

10

100.0%

.0%

100.0%

Total

Count

44

8

52

% within So luong lao dong cua doanh nghiep

84.6%

15.4%

100.0%

Dinh muc chi phi NCTT

Total

Dinh muc chi phi NCTT

thieu

So luong lao dong cua

Duoi 200

Count

% within So luong lao dong cua doanh nghiep

9

29

38

doanh nghiep

23.7%

76.3%

100.0%

200-300

Count

% within So luong lao dong cua doanh nghiep

3

1

4

75.0%

25.0%

100.0%

Tren 300

Count

% within So luong lao dong cua doanh nghiep

9

1

10

90.0%

10.0%

100.0%

Total

Count

21

31

52

% within So luong lao dong cua doanh nghiep

40.4%

59.6%

100.0%

Dinh muc chi phi SXC

Total

Dinh muc chi phi SXC

thieu

So luong lao dong cua

Duoi 200

Count

% within So luong lao dong cua doanh nghiep

6

32

38

doanh nghiep

15.8%

84.2%

100.0%

200-300

Count

% within So luong lao dong cua doanh nghiep

3

1

4

75.0%

25.0%

100.0%

Tren 300

Count

% within So luong lao dong cua doanh nghiep

10

0

10

100.0%

.0%

100.0%

Total

Count

19

33

52

% within So luong lao dong cua doanh nghiep

36.5%

63.5%

100.0%

Dinh muc chi phi ban hang

Total

Dinh muc chi phi ban hang

thieu

So luong lao dong cua

Duoi 200

Count

% within So luong lao dong cua doanh nghiep

16

22

38

doanh nghiep

42.1%

57.9%

100.0%

200-300

Count

% within So luong lao dong cua doanh nghiep

4

0

4

100.0%

.0%

100.0%

Tren 300

Count

% within So luong lao dong cua doanh nghiep

8

2

10

80.0%

20.0%

100.0%

Total

Count

28

24

52

% within So luong lao dong cua doanh nghiep

53.8%

46.2%

100.0%

Dinh muc chi phi QLDN

Total

Dinh muc chi phi QLDMN

thieu

So luong lao dong cua

Duoi 200

Count

% within So luong lao dong cua doanh nghiep

5

33

38

doanh nghiep

13.2%

86.8%

100.0%

200-300

Count

% within So luong lao dong cua doanh nghiep

3

1

4

75.0%

25.0%

100.0%

Tren 300

Count

% within So luong lao dong cua doanh nghiep

6

4

10

60.0%

40.0%

100.0%

Total

Count

14

38

52

% within So luong lao dong cua doanh nghiep

26.9%

73.1%

100.0%

Doanh nghiep co lap du toan

Total

Co

Khong

So luong lao dong cua doanh nghiep

Duoi 200 Count

% within So luong lao dong cua doanh nghiep

27

71.1%

11

28.9%

38

100.0%

200-300 Count

% within So luong lao dong cua doanh nghiep

4

100.0%

0

.0%

4

100.0%

Tren 300 Count

% within So luong lao dong cua doanh nghiep

10

100.0%

0

.0%

10

100.0%

Total

Count

41

11

52

Doanh nghiep co lap du toan

Total

Co

Khong

So luong lao dong cua

Duoi 200

Count

% within So luong lao dong cua doanh nghiep

27

11

38

doanh nghiep

71.1%

28.9%

100.0%

200-300

Count

% within So luong lao dong cua doanh nghiep

4

0

4

100.0%

.0%

100.0%

Tren 300

Count

% within So luong lao dong cua doanh nghiep

10

0

10

100.0%

.0%

100.0%

Count

41

11

52

% within So luong lao dong cua doanh nghiep

78.8%

21.2%

100.0%

Du toan ban hang

Total

Du toan ban hang

thieu

So luong lao dong cua

Duoi 200

Count

% within So luong lao dong cua doanh nghiep

26

12

38

doanh nghiep

68.4%

31.6%

100.0%

200-300

Count

% within So luong lao dong cua doanh nghiep

4

0

4

100.0%

.0%

100.0%

Tren 300

Count

% within So luong lao dong cua doanh nghiep

10

0

10

100.0%

.0%

100.0%

Total

Count

40

12

52

% within So luong lao dong cua doanh

76.9%

23.1%

100.0%

nghiep

Du toan chi phi NVL truc tiep

Total

Du toan chi phi NVL truc tiep

3

thieu

So luong lao dong cua Duoi 200

Count

10

1

27

38

doanh nghiep

% within So luong lao dong cua doanh

26.3%

2.6%

71.1%

100.0%

nghiep

200-300

Count

% within So luong lao dong cua doanh nghiep

2

0

2

4

50.0%

.0%

50.0%

100.0%

Tren 300

Count

% within So luong lao dong cua doanh nghiep

8

0

2

10

80.0%

.0%

20.0%

100.0%

Total

Count

20

1

31

52

% within So luong lao dong cua doanh

38.5%

1.9%

59.6%

100.0%

nghiep

Du toan chi phi NCTT

Total

Du toan chi phi NCTT

thieu

So luong lao dong cua

Duoi 200

Count

% within So luong lao dong cua doanh nghiep

8

30

38

doanh nghiep

21.1%

78.9%

100.0%

200-300

Count

% within So luong lao dong cua doanh nghiep

2

2

4

50.0%

50.0%

100.0%

Tren 300

Count

% within So luong lao dong cua doanh nghiep

7

3

10

70.0%

30.0%

100.0%

Total

Count

17

35

52

% within So luong lao dong cua doanh

32.7%

67.3%

100.0%

nghiep

Du toan chi phi SXC

Total

Du toan chi phi SXC

thieu

So luong lao dong cua

Duoi 200

Count

% within So luong lao dong cua doanh nghiep

8

30

38

doanh nghiep

21.1%

78.9%

100.0%

200-300

Count

% within So luong lao dong cua doanh nghiep

2

2

4

50.0%

50.0%

100.0%

Tren 300

Count

% within So luong lao dong cua doanh nghiep

7

3

10

70.0%

30.0%

100.0%

Total

Count

17

35

52

% within So luong lao dong cua doanh

32.7%

67.3%

100.0%

nghiep

Du toan chi phi ban hang

Total

Du toan chi phi ban hang

thieu

So luong lao dong cua

Duoi 200

Count

% within So luong lao dong cua doanh nghiep

10

28

38

doanh nghiep

26.3%

73.7%

100.0%

200-300

Count

% within So luong lao dong cua doanh nghiep

2

2

4

50.0%

50.0%

100.0%

Tren 300

Count

% within So luong lao dong cua doanh nghiep

6

4

10

60.0%

40.0%

100.0%

Total

Count

18

34

52

% within So luong lao dong cua doanh nghiep

34.6%

65.4%

100.0%

Du toan chi phi quan ly doanh nghiep

Total

Du toan chi phi quan ly doanh nghiep

thieu

So luong lao dong cua

Duoi 200

Count

% within So luong lao dong cua doanh nghiep

8

30

38

doanh nghiep

21.1%

78.9%

100.0%

200-300

Count

% within So luong lao dong cua doanh nghiep

2

2

4

50.0%

50.0%

100.0%

Tren 300

Count

% within So luong lao dong cua doanh nghiep

6

4

10

60.0%

40.0%

100.0%

Total

Count

16

36

52

% within So luong lao dong cua doanh nghiep

30.8%

69.2%

100.0%

Du toan chi phi gia von hang ban

Total

Du toan chi phi gia von hang ban

thieu

So luong lao dong cua

Duoi 200

Count

% within So luong lao dong cua doanh nghiep

7

31

38

doanh nghiep

18.4%

81.6%

100.0%

200-300

Count

% within So luong lao dong cua doanh nghiep

1

3

4

25.0%

75.0%

100.0%

Tren 300

Count

% within So luong lao dong cua doanh nghiep

5

5

10

50.0%

50.0%

100.0%

Total

Count

13

39

52

% within So luong lao dong cua doanh

25.0%

75.0%

100.0%

nghiep

Chi phi SXC doanh nghiep co tach biet thanh chi phi bien doi va chi phi co dinh

Total

Co

Khong

So luong lao dong cua

Duoi 200

Count

% within So luong lao dong cua doanh nghiep

11

27

38

doanh nghiep

28.9%

71.1%

100.0%

200-300

Count

% within So luong lao dong cua doanh nghiep

2

2

4

50.0%

50.0%

100.0%

Tren 300

Count

% within So luong lao dong cua doanh nghiep

5

5

10

50.0%

50.0%

100.0%

Total

Count

18

34

52

% within So luong lao dong cua doanh nghiep

34.6%

65.4%

100.0%

Phan bo chi phi SXC uoc tinh vao gia thanh

Total

Co

Khong

So luong lao dong cua

Duoi 200

Count

% within So luong lao dong cua doanh nghiep

8

30

38

doanh nghiep

21.1%

78.9%

100.0%

200-300

Count

% within So luong lao dong cua doanh nghiep

1

3

4

25.0%

75.0%

100.0%

Tren 300

Count

% within So luong lao dong cua doanh nghiep

3

7

10

30.0%

70.0%

100.0%

Total

Count

12

40

52

% within So luong lao dong cua doanh

23.1%

76.9%

100.0%

nghiep

Chi phi ban hang co duoc phan thanh chi phi bien doi va chi phi co dinh

Total

Co

Khong

So luong lao dong cua

Duoi 200

Count

% within So luong lao dong cua doanh nghiep

8

30

38

doanh nghiep

21.1%

78.9%

100.0%

200-300

Count

% within So luong lao dong cua doanh nghiep

3

1

4

75.0%

25.0%

100.0%

Tren 300

Count

% within So luong lao dong cua doanh nghiep

4

6

10

40.0%

60.0%

100.0%

Total

Count

15

37

52

% within So luong lao dong cua doanh

28.8%

71.2%

100.0%

nghiep

Chi phi QLDN co duoc phan thanh chi phi bien doi va chi phi co dinh

Total

Co

Khong

So luong lao dong cua

Duoi 200

Count

% within So luong lao dong cua doanh nghiep

7

31

38

doanh nghiep

18.4%

81.6%

100.0%

200-300

Count

% within So luong lao dong cua doanh nghiep

3

1

4

75.0%

25.0%

100.0%

Tren 300

Count

% within So luong lao dong cua doanh nghiep

4

6

10

40.0%

60.0%

100.0%

Total

Count

14

38

52

% within So luong lao dong cua doanh

26.9%

73.1%

100.0%

nghiep