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Ch¬ng 6. Dù to¸n S¶n xuÊt kinh
doanh vµ ph©n tÝch chi phÝ Kinh
Doanh
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Ph©n bæ thêi gian
Thêi lîng: 8,5 tiÕt
Lý thuyÕt 6
BtËp 2,5
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Néi dung nghiªn cøu
6.1 HÖ thèng dù to¸n SX kinh doanh ë DN
6.2 X©y dùng ®Þnh møc CPSXKD
6.3 LËp dù to¸n SXKD
6.4 Ph©n tÝch CPhÝ kinh doanh
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6.1 HÖ thèng dù to¸n SXKD ë DN
6.1.1. ý nghÜa t¸c dông cña dù to¸n SXKD
6.1.2. HÖ thèng dù to¸n SXKD ë DN
6.1.3. Tr×nh tù lËp dù to¸n SXKD
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6.1.1. ý nghÜa t¸c dông cña dù to¸n SXKD
Kh¸i niÖm lËp dù to¸n KD
ý nghÜa: - Cung cÊp th«ng tin vÒ kÕ
ho¹ch SX, KD trong tõng thêi gian
-Lµ c¨n cø ®¸nh gi¸ t×nh h×nh thùc hiÖn
c¸c chØ tiªu ®· dù kiÕn.
-- Lµ c¨n cø ®Ó khai th¸c c¸c kh¶ n¨ng
tiÒm tµng vÒ nguån lùc tµi chÝnh.
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