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Business, 15.06.2021 04:30 des6487

Công ty N thực hiện kế toán CPSX và tính giá thành sản phẩm theo mô hình chi phí định mức. Định mức nhân công trực tiếp của một sản phẩm như sau: định mức lượng: 4 giờ/sp, định mức giá: 10.000 đ/giờ. Trong tháng, Công ty sử dụng hết 9.000 giờ nhân công trực tiếp với chi phí là 97.200.000 đồng để sản xuất 2.500 sp. Định khoản nghiệp vụ kinh tế trên

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Công ty N thực hiện kế toán CPSX và tính giá thành sản phẩm theo mô hình chi phí định mức. Định mức...
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