Cau 45 : khai niem ket cau va cong thuc tinh gia thanh sp ?

1. dinh nghia : gia thanh don vi sp hoat dich vu la : tong hop tat ca cac khoan chi phi sx duoc bieu hien duoi dang hinh thuc tien te theo gia thi truong doi voi tung don vi san pham hoac dich vu cua dn

2. ket cau :  bao gom tat ca cac khoan chi phi sx bieu hien duoi hinh thuc tien te theo gia thi truong

* chi phi truc tiep : chi phi co lien quan truc tiep den qua trinh sx cua 1 loai sp nhat dinh ( nguyen - nhien - vat lieu , khau hao , cong lao dong truc tiep , sua chua thuong xuyen )

* chi phi gian tiep : chi phi ko lien quan den viec sx ( lien quan den quan li cac nganh sx hay toan bo dn )

Gom :

-chi phi sx chung : luong cho can bo ki thuat cua doi , chi khau hao chung , chi  van phong pham

- chi phi quan li : nhung chi phi lien quan den hoat dong quan li o cap dn , luong can bo quan li gian tiep sx , chi khau hao , chi khac ...

3. cong thuc tinh gia thanh sp :

     Z = TC-GP/Q       TC : tong chi phi ( thep + gian tiep +phan bo )

                                    GP: gia tri sp phu

                                    Q : so luong sp

Cau 46: cac chu y khi tinh gia thanh san pham trong nn ?

*doi voi nganh trong trot:

-doi voi cay trong co san pham phu thi ap dung theo Z=TC-GP/Q

-doi voi cay trong co nhieu cap sp khi tinh gia thanh can quy doi cac loai sp khac nhau ra loia sp tieu chuan theo he so tinh toan quy doi

Vd: cay ca phe co nhieu loai > I,II,III quy ve loai tieu chuan

-doi voi loia cay trong 1 lan thu hoach nhieu lan ( vd : mia , chuoi , dua ,coi..) phai phan bo chi phi trong moi cho cac nam cho sp

Luc nay     Z=chi phi doi moi duoc phan bo+chi phi cham soc thu hoach trong nam/san luong san pham thu hoach trong nam

-phan bon cua chan nuoi dua vao trong trot la chi phi tinh theo gia mua vao

*doi voi chan nuoi:

-1 so san pham chan nuoi cho sp song doi nhu:

>bo sua: be +sua>quy be thanh sua(he so quy doi 4)

>ong: mat ong +sap ong>quy sap ong thanh mat ong

-lon giong ko truc tiep mua nhung phai tinh gia thanh sp theo gia thi truong(nam trong chi phi truc tiep vi day chi la NVL)

-thuc an xanh , cam...trong chan nuoi duoc uoc luong de dua vao sx

-cac cay trong xen phai phan biet ro san pham chinh phu de phan bo chinh xac chi phi