Bài tập và bài giải kế toán chi phí giá thành – Phan Đức Dũng
  • Bài tập và bài giải kế toán chi phí giá thành – Phan Đức Dũng

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    • Tác giả:Phan Đức Dũng
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Bài tập và bài giải kế toán chi phí giá thành – Phan Đức Dũng


Bài tập và bài giải kế toán chi phí giá thành – Phan Đức Dũng

Đối với doanh nghiệp sản xuất sản phẩm hay kinh doanh dịch vụ thì giá thành luôn là yếu tố rất quan trọng để doanh nghiệp có thể tái sản xuất và tìm kiếm lợi nhuận. Giá thành chính là thước đo mức chi phí tiêu hao phải bù đắp sau mỗi chu kỳ sản xuất kinh doanh.

Vì trước khi ra quyết định lựa chọn sản xuất bất kỳ một sản phẩm nào thì bản thân doanh nghiệp phải nắm bắt được nhu cầu thị trường, giá cả thị trường và điều tất yếu phải xác định đúng đắn mức phí sản xuất, tiêu hao sản phẩm mà doanh nghiệp phải đầu tư.

Do giá thành với chức năng vốn có đã trở thành mục tiêu kinh tế có ý nghĩa quan trọng trong quản lý hiệu quả và chất lượng sản xuất kinh doanh. Điều này đòi hỏi mỗi doanh nghiệp phải vận dụng các phương thức tổ chức, quản lý sản xuất kinh doanh sao cho có hiệu quả để hạ thấp giá thành sản phẩm, giúp doanh nghiệp có thể tự tin, đững vững tren thị trường trong điều kiện cạnh tranh khốc liệt như hiện nay.

bai tap va bai giai ke toan

bai tap va bai giai ke toan

Mặc dầu có rất nhiều cố gắng, song cuốn sách kế toán giá thành khó có thể tránh khỏi những khiếm khuyết, thiếu sót nhất định. Tác giả rất mong mốn tiếp nhạn những ý kiến đóng góp chân tình của độc giả, của thầy cô và đồng nghiệp trong cũng như ngoài trường nhằm xây dựng cuốn sách ngày càng tốt hơn. PHAN ĐỨC DŨNG

Nội dung cuốn sách: Gồm các chương như sau:

CHƯƠNG 1: TỔNG QUAN VỀ KẾ TOÁN DOANH NGHIỆP

CHƯƠNG 2: CHI PHÍ VÀ PHÂN LOẠI CHI PHÍ

CHƯƠNG 3: KẾ TOÁN YẾU TỐ QUÁ TRÌNH SẢN XUẤT

CHƯƠNG 4: KẾ TOÁN CHI PHÍ SẢN XUẤT VÀ TÍNH GIÁ THÀNH SẢN PHẨM

CHƯƠNG 5: ĐÁNH GIÁ SẢN PHẨM DỞ DANG

CHƯƠNG 6: TÍNH GIÁ THÀNH SẢN PHẨM TRONG CÁC DOANH NGHIỆP

CHƯƠNG 7:  KẾ TOÁN HOẠT ĐỘNG SẢN XUẤT PHỤ

CHƯƠNG 8: KẾ TOÁN TRONG DOANH NGHIỆP SẢN XUẤT NÔNG NGHIỆP

CHƯƠNG 9: KẾ TOÁN TRONG DOANH NGHIỆP SẢN XUẤT XÂY LẮP

CHƯƠNG 10: PHÂN TÍCH BIẾN ĐỘNG CHI PHÍ SẢN XUẤT

CHƯƠNG 11: PHÂN TÍCH SỰ BIẾN ĐỘNG DOANH THU, CHI PHÍ VÀ LỢI NHUẬN

Nghiệp vụ thanh toán quốc tế mới nhất

Xu thế phát triển hội nhập của kinh tế thế giới. Sự phát triển mạnh mẽ của thị trường tài chính quốc tế đã tác động đến sự vận động không ngừng của các dòng vốn thông qua các hoạt động kinh tế liên quan đến thương mại quốc tế, đầu tư quốc tế.

Điều này đòi hỏi cấp thiết đối với các doanh nghiệp không những am hiểu kinh doanh ngoại tệ, mà còn phải biết nắm chắc các phương thức và phương tiện thanh toán quốc tế, cung như sử dụng hiệu quả các phương thức thanh toán này.

Sach-Nghiep-Vu-Thanh-Toan-Quoc-Te

Sach-Nghiep-Vu-Thanh-Toan-Quoc-Te

Trên thực tế, sự quay vòng tự do của hàng hóa cũng như sự gia tăng việc trao đổi qua lại giữa các nước, đặt ra cho các doanh nghiệp những vấn đề mới trong việc đảm bảo thanh toán tỏng những thương vụ quốc tế của họ.

Cuốn sách đưa ra những thông tin về việc lựa chọn những phương tiện thanh toán phù hợp nhất, phương thức thanh toán hợp lý nhất, cũng như ứng dụng nghiệp vụ kinh doanh ngoại tệ trong thanh toán quốc tế với mong muốn để thành viên tham gia đảm bảo lợi ích của mình trong các thương vụ.

Ngoài ra cuốn sách còn giúp người đọc tìm hiểu các chứng từ được tham chiếu liên quan đến thương vụ quốc tế với các chứng từ thương mại, hóa đơn, vận đơn và các chứng từ khác…Các điều khoản chủ yếu của “Điều kiện thương mại quốc tế” Incoterms 2000; “Quy tắc thực hành thống nhất về tín dụng chứng từ” (UCP600), các công ước quốc tế liên quan khác…

Tham gia biên soạn và chỉnh sửa lại cuốn sách gồm có:

- PGS.TS Nguyễn Thị Thu Thảo Chủ biên và biên soạn các chương 1, chương 6, chương 7, chương 8

- TS Hoàng Xuân Quế biên soạn chương 2 và chương 3

- TS Đặng Ngọc Đước biên soạn chương 4, chương 5

Cuốn sách Nghiệp vụ thanh toán quốc tế mong muốn là tài liệu tham khảo hữu dụng cho tất cả những ai quan tâm đến lĩnh vực thanh toán quốc tế.

Xin trân trọng giới thiệu cùng bạn đọc, và rất mong muốn nhận được ý kiến đóng góp từ độc giả để cuốn sách được tiếp tục hoàn thiện ở lần xuất bản sau.

NỘI DUNG CUỐN SÁCH:

CHƯƠNG 1: TỔNG QUAN VỀ GIAO DỊCH THƯƠNG MẠI LIÊN QUAN ĐẾN THANH TOÁN QUỐC TẾ

CHƯƠNG 2: CHỨNG TỪ CẦN THIẾT THỰC HIỆN NGHIỆP VỤ THANH TOÁN

CHƯƠNG 3: RỦI RO TRONG THANH TOÁN QUỐC TẾ LIÊN QUAN ĐẾN GIAO DỊCH THƯƠNG MẠI QUỐC TẾ

CHƯƠNG 4: HOẠT ĐỘNG XUẤT NHẬP KHẨU VÀ NHTM

CHƯƠNG 5: CÁC PHƯƠNG TIỆN DÙNG TRONG THANH TOÁN QUỐC TẾ

CHƯƠNG 6: CÁC ĐIỀU KIỆN TRONG THANH TOÁN QUỐC TẾ

CHƯƠNG 7: KỸ THUẬT NGHIỆP VỤ TRONG CÁC PHƯƠNG THỨC THANH TOÁN QUỐC TẾ

CHƯƠNG 8: ỨNG DỤNG NGHIỆP VỤ KINH DOANH NGOẠI TỆ TRONG THANH TOÁN QUỐC TẾ


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