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Hot ng xy lp thng tin hnh ngoi tri, ph thuc rt nhiu vo thi tit, do nh
hng rt ln n cht lng cng trnh v cc chi ph pht sinh ngoi d kin trc; sn xut
mang tnh thi v v thng chu ri ro ln so vi sn xut cng nghip khc.
Sn phm xy lp mang tnh cht n chic, thng c quy m ln, kt cu phc tp, chu
k sn xut di, khi hon thnh c s dng lu di do , trc khi sn xut phi c thit
k y , phi tun th theo trnh t xy dng c bn quy nh; vic t chc chc qun l
v hch ton phi ph hp vi d ton ban u; phi c d ton trc chun b vn sn
xut.
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1.2. Nhim v k ton
Phn nh chnh xc, y kp thi ton b chi ph sn xut thc t pht sinh trong k k
ton.
Kim tra tnh hnh thc hin cc nh mc vt t lao ng, chi ph s dng my thi cng v
cc d ton chi ph khc, pht hin kp thi cc khon chnh lch so vi nh mc, cc chi
ph ngoi k hoch trong thi cng.
Kim tra vic thc hin k hoch h gi thnh ca doanh nghip theo tng cng trnh, a
cc bin php h gi thnh hp l v hiu qu.
Bn giao thanh ton kp thi khi lng cng tc xy dng hon thnh. Kim tra, nh
gi khi lng thi cng d dang theo quy nh.
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3. C IM K TON DOANH THU TIU TH SN PHM XY LP
Nh thu phi la chn phng php xc nh phn cng vic hon thnh v lp chng
t phn nh doanh thu hp ng xy dng trong k:
Nu p dng phng php T l phn trm gia chi ph thc t pht sinh ca
phn cng vic hon thnh so vi tng chi ph d ton ca hp ng th giao cho b
phn k ton phi hp vi b phn khc thc hin.
Nu p dng phng php nh gi phn cng vic hon thnh hoc T l phn
tram gia khi lng xy dng hon thnh so vi tng khi lng xy lp phi
hon thnh ca hp ng th giao cho b phn k thut thi cng phi hp vi cc b
phn khc thc hin.
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TH2:Hp ng xy dng quy nh nh thu c thanh ton theo gi tr khi lng thc
hin, c khch hng xc nhn th doanh thu v chi ph ln quan n hp ng xy lp c
ghi nhn tng ng vi phn cng vic hon thnh.
Li nhun kinh doanh = Li nhun gp + Doanh thu ti chnh Chi ph ti chnh - Chi ph
bn hng - Chi ph qun l doanh nghip