Luận văn Vận dụng lý thuyết ABC để hoàn thiện hệ thống kế toán chi phí tại công ty điện tử Samsung Vina

PHẦN MỞ ĐẦU Sự cần thiết của đề tài Điều kiện kinh doanh ngày nay đã buộc các doanh nghiệp phải tìm mọi biện pháp để tăng sức cạnh tranh, mở rộng và phát triển thị trường. Những thông tin kế toán quản trị chính xác, đầy đủ và linh hoạt gắn với nhu cầu quản lý của từng doanh nghiệp được coi là không thể thiếu, nhất trong là trong điều kiện kinh tế của Việt Nam hiện nay, khi mà việc gia nhập AFTA hầu như đã toàn phần cũng như đang trong giai đoạn đầu gia nhập WTO Là một doanh nghiệp hoạt động trong ngành điện – điện tử, vốn là một trong những ngành có nguy cơ cạnh tranh rất cao trong tiến trình hội nhập, Ban giám đốc công ty Điện Tử Samsung Vina (Savina) đặt ra những yêu cầu rất cao đối với thông tin kế toán quản trị, đặc biệt là những thông tin lãi (lỗ) thực của từng sản phẩm, từng khách hàng, từng vùng để nhằm đưa ra những quyết định phù hợp với tình hình kinh doanh thực tế của công ty, đặc biệt là những quyết định về giá bán, quảng cáo, chiết khấu, khuyến mãi và kể cả việc thay đổi cơ cấu sản phẩm sản xuất kinh doanh. Tuy nhiên, thực tế cho thấy doanh nghiệp đang áp dụng hệ thống kế toán chi phí truyền thống trong điều kiện cơ cấu sản phẩm rất đa dạng và phức tạp, điều này tiềm ẩn nguy cơ sai lệch về thông tin chi phí vốn đã được một số thành viên trong Ban giám đốc nhiều lần đề cập và tỏ ra nghi ngờ về thông tin chi phí mà bộ phận kế toán đã cung cấp, khi mà các quyết định về giá bán của một số sản phẩm SAMSUNG đang đi ngược hướng so các đối thủ cạnh tranh như TOSHIBA, LG, và một số sản phẩm đang bị lỗ và giá bán không thể tiếp tục giảm theo các đối thủ cạnh tranh. Qua tìm hiểu cho thấy, hệ thống chi phí dựa trên cơ sở hoạt động (ABC – Activity based costing) có thể được xem là một trong những giải pháp cho vấn đề trên, với ABC chi phí sẽ được theo dõi một cách cụ thể cho từng hoạt động gắn liền với từng loại sản phẩm, vì thế thông tin chi phí cung cấp bởi hệ thống ABC có mức độ chính xác cao hơn, có khả năng đáp ứng được nhu cầu thực tiển của Công ty và đây cũng là lý do tôi chọn đề tài này. Mục đích nghiên cứu của đề tài Luận văn được thực hiện nhằm: - Hệ thống hóa những vấn đề lý luận liên quan đến ABC để định hướng cho việc ứng dụng lý thuyết này vào việc hoàn thiện hệ thống kế toán chi phí tại Savina. - Phân tích thực trạng kế toán chi phí tại Savina, từ đó rút ra những ưu, nhược điểm trong công tác kế toán chi phí tại công ty. - Vận dụng lý thuyết ABC để đưa ra một số giải pháp nhằm hoàn thiện hệ thống kế toán chi phí tại Savina. Phương pháp nghiên cứu Để đạt được mục đích trên, tác giả sử dụng phương pháp duy vật biện chứng và duy vật lịch sử. Nghiên cứu các vấn đề trong mối quan hệ phổ biến và trong sự vận động, phát triển, kết hợp đồng bộ với các phương pháp như: thống kê, chọn mẫu, so sánh, tổng hợp, phân tích, quan sát và đánh giá. Phạm vi nghiên cứu - Vận dụng lý thuyết ABC vào hoạt động thực tiển ở doanh nghiệp sẽ giải quyết rất nhiều vấn đề (cải tiến chu trình sản xuất, giảm bớt những công đoạn không tạo ra giá trị tăng thêm, ). Trong phạm vi nghiên cứu của đề tài, luận văn chỉ dừng lại ở việc vận dụng lý thuyết ABC vào điều kiện thực tế tại Savina nhằm cung cấp thông tin giá thành sản phẩm thích hợp và đáng tin cậy. - Do kết cấu sản phẩm, cũng như việc tập hợp chi phí sản xuất và tính giá thành tại Savina là khá phức tạp, nên để đáp ứng được mục tiêu nghiên cứu và dung lượng của đề tài, luận văn giới hạn không trình bày phần chứng từ, tài khoản, sổ sách kế toán, mà chỉ tập trung đi vào nghiên cứu việc vận dụng lý thuyết ABC để tính toán lại giá thành đơn vị sản phẩm tại Savina. - Do việc truy hồi dữ liệu trong quá khứ đối với chi phí bán hàng và chi phí quản lý doanh nghiệp bị giới hạn, nên phần kiến nghị của luận văn, tác giả chỉ đề xuất các giải pháp mang tính định hướng nhằm phục vụ cho việc phát triển hệ thống kế toán chi phí dựa trên mức độ hoạt động tại Savina. Bố cục đề tài Đề tài được thực hiện bao gồm 80 trang, 7 bảng biểu, 8 sơ đồ, 3 hình vẽ và 15 phụ lục, ngoài phần mở đầu và kết luận, nội dung luận văn được thiết kế gồm 3 chương: Chương 1: Cơ sở lý luận về ABC Chương 2: Thực tế về kế toán chi phí tại Công Ty Điện Tử Samsung Vina Chương 3: Một số giải pháp nhằm hoàn thiện hệ thống kế toán chi phí tại Savina

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52,50 5.250 14.370.248 RT24MGSS1/XSV Tuû laïnh Line 2 80 52,50 4.200 11.496.198 …………………………………… …………………………. …………. …………… ………… ……….. ………………….. …………………………………… …………………………. …………. …………… ………… ……….. ………………….. Toång coäng 7.857 407.674 1.115.880.426 (4) = (1.115.880.426 : 407.674) x (3) Phaân boå chi phí phoøng kyõ thuaät saûn xuaát (PC02) Model Chuù thích Soá leänh saûn xuaát trong kyø (1) Soá tieàn phaân boå (2) DVD-P450/XSV DVD Line 1 1,0 1.561.023 DVD-S128/XSV DVD Line 1 1,0 1.561.023 LS19HAAKSB/XSV LCD Monitor Line 1 2,0 3.122.046 LS19MJAKSZ/XSV LCD Monitor Line 1 1,0 1.561.023 CS21K10MG6XXSV Tivi-noäi ñòa Line 1 1,0 1.561.023 CS21K30MG6XXSV Tivi-noäi ñòa Line 1 1,0 1.561.023 CS21M17MLZXXSG Tivi-xuaát khaåu Line 1 1,0 1.561.023 CS21Z30MHLXNGC Tivi-xuaát khaåu Line 1 1,0 1.561.023 LA32R71BX/XSV LCD Tivi-noäi ñòa Line 2 3,0 4.683.069 LA32R71WX/XSV LCD Tivi-noäi ñòa Line 2 1,0 1.561.023 WA95F3B2/XSV Maùy giaët Line 2 1,0 1.561.023 (4) = (363.718.395 : 233) x (3) Phaân boå chi phí phoøng kieåm tra chaát löôïng (PC04) Model Chuù thích S/löôïn g SP thöïc teá SX (1) Giaù thaønh keá hoaïch (VNÑ) Heä soá chaát löôïng (2) (3) = (1) x (2) Soá tieàn phaân boå (4) DVD-P450/XSV DVD Line 1 75 685.127 0,10 8 492.597 DVD-S128/XSV DVD Line 1 75 630.290 0,10 8 492.597 CS21K10MG6XXSV Tivi-noäi ñòa Line 1 75 1.180.301 0,20 15 985.194 CS21K30MG6XXSV Tivi-noäi ñòa Line 1 250 1.331.522 0,20 50 3.283.979 CS21K40MLRXUMG Tivi-xuaát khaåu Line 1 60 1.133.146 0,20 12 788.155 CS21M16MGZXTAW Tivi-xuaát khaåu Line 1 75 1.020.332 0,20 15 985.194 LA32N71BX/XSV LCD Tivi-noäi ñòa Line 2 150 11.788.473 0,40 60 3.940.775 LA40F71BX/XSV LCD Tivi-noäi ñòa Line 2 125 18.406.238 0,40 50 3.283.979 WA95FAB1/XSV Maùy giaët Line 2 69 2.349.779 1,50 103 6.773.208 WA95FAG1/XSV Maùy giaët Line 2 94 2.386.434 1,50 141 9.236.192 ASP18SJWD/XSV Maùy laïnh Line 2 70 5.424.303 0,35 25 1.609.150 ASP18WJWD/XSV Maùy laïnh Line 2 83 5.704.112 0,35 29 1.896.498 CS25M20MGUXXSV Tivi-noäi ñòa Line 2 75 3.937.091 0,20 15 985.194 CS29Z50PQTXXSV Tivi-noäi ñòa Line 2 70 5.346.453 0,20 14 919.514 WS32Z40HNQXXSV Tivi-noäi ñòa Line 2 50 5.549.511 0,20 10 656.796 CT29K40MQDXXTC Tivi-xuaát khaåu Line 2 60 3.783.729 0,20 12 788.155 WS32Z40HNQXSHI Tivi-xuaát khaåu Line 2 50 5.202.054 0,20 10 656.796 RT24MGBB1/XSV Tuû laïnh Line 2 100 2.951.475 1,50 150 9.851.938 RT24MGSS1/XSV Tuû laïnh Line 2 80 2.946.663 1,50 120 7.881.551 ……………………………… ………………. ………… ……………. ………………. …………. …………. ……………….. ……………………………… ………………. ………… ……………. ………………. …………. …………. ……………….. Toång coäng 17.532 5,762 378.412.948 (4) = (378.412.948 : 5.762) x (3) WA95FAB1/XSV Maùy giaët Line 2 1,0 1.561.023 WA95FAG1/XSV Maùy giaët Line 2 2,0 3.122.046 ASP12WZWDXSV Maùy laïnh Line 2 2,0 3.122.046 ASP18SJWD/XSV Maùy laïnh Line 2 2,0 3.122.046 ASP18WJWD/XSV Maùy laïnh Line 2 2,0 3.122.046 CS29Z50HESXXSV Tivi-noäi ñòa Line 2 1,0 1.561.023 CS29Z50PQTXXSV Tivi-noäi ñòa Line 2 1,0 1.561.023 WS32Z40HNQXXSV Tivi-noäi ñòa Line 2 1,0 1.561.023 CT29K40MQDXXTC Tivi-xuaát khaåu Line 2 1,0 1.561.023 WS32Z40HNQXSHI Tivi-xuaát khaåu Line 2 1,0 1.561.023 RT24MGBB1/XSV Tuû laïnh Line 2 1,0 1.561.023 RT24MGSS1/XSV Tuû laïnh Line 2 1,0 1.561.023 ………………………. ………………… ………….. ………………….. ………………….. ………………………. ………………… ………….. ………………….. ………………….. Toång coäng 233,0 363.718.395 Phaân boå chi phí phoøng mua haøng (PC05) Model Chuù thích S/löôïng SP thöïc teá SX (1) Heä soá thu mua (2) (3) = (1) x (2) Soá tieàn phaân boå (4) DVD-P450/XSV DVD Line 1 75 0,70 53 960.137 DVD-S128/XSV DVD Line 1 75 0,70 53 960.137 LS17MJCKS/XSV LCD Monitor Line 1 100 1,50 150 2.743.248 LS19HAAKSB/XSV LCD Monitor Line 1 100 1,50 150 2.743.248 LB17KTBB/XSV Monitor Line 1 138 1,05 144 2.640.376 LB17LS7L/XSV Monitor Line 1 75 1,05 79 1.440.205 CS21K10MG6XXSV Tivi-noäi ñòa Line 1 75 0,60 45 822.974 CS21K30MG6XXSV Tivi-noäi ñòa Line 1 250 0,60 150 2.743.248 CS21M17MLZXXSG Tivi-xuaát khaåu Line 1 100 0,60 60 1.097.299 CS21Z30MHLXNGC Tivi-xuaát khaåu Line 1 75 0,60 45 822.974 LA32S71BX/XSV LCD Tivi-noäi ñòa Line 2 150 1,50 225 4.114.871 LA37R71BX/XSV LCD Tivi-noäi ñòa Line 2 140 1,50 210 3.840.547 WA95FAB1/XSV Maùy giaët Line 2 69 1,43 98 1.791.684 WA95FAG1/XSV Maùy giaët Line 2 94 1,43 134 2.443.205 ASP18SJWD/XSV Maùy laïnh Line 2 70 0,95 67 1.216.173 ASP18WJWD/XSV Maùy laïnh Line 2 83 0,95 78 1.433.347 CS29Z50PQTXXSV Tivi-noäi ñòa Line 2 70 1,60 112 2.048.291 WS32Z40HNQXXSV Tivi-noäi ñòa Line 2 50 1,60 80 1.463.065 CT29K40MQDXXTC Tivi-xuaát khaåu Line 2 60 1,60 96 1.755.678 WS32Z40HNQXSHI Tivi-xuaát khaåu Line 2 50 1,60 80 1.463.065 RT24MGBB1/XSV Tuû laïnh Line 2 100 1,43 143 2.606.085 RT24MGSS1/XSV Tuû laïnh Line 2 80 1,43 114 2.084.868 ………………………………… …………………………. ……………. ……………... ……………. …………….. ………………… ………………………………… …………………………. ……………. ……………... ……………. …………….. ………………… Toång coäng 17.532 18.715 342.257.791 (4) = (342.257.791 : 18.715) x (3) Phaân boå chi phí phoøng quaûn lyù vaät tö (PC06) Model Chuù thích S/löôïng SP thöïc teá SX (1) Heä soá kho (2) Soá leänh saûn xuaát (3) (4) = (1) x (2) x (3) Soá tieàn phaân boå (5) DVD-P348/XSV DVD Line 1 75 1.0 1 75 218.178 DVD-P450/XSV DVD Line 1 75 1.0 1 75 218.178 DVD-S128/XSV DVD Line 1 75 1.0 1 75 218.178 LS19HAAKSB/XSV LCD Monitor Line 1 100 1.4 2 280 814.531 LS19MJAKSZ/XSV LCD Monitor Line 1 80 1.4 1 112 325.812 LB17KTBB/XSV Monitor Line 1 138 2.7 2 743 2.159.962 LB17LS7L/XSV Monitor Line 1 75 2.7 1 203 589.081 CS21K10MG6XXSV Tivi-noäi ñòa Line 1 75 3.0 1 225 654.534 CS21K30MG6XXSV Tivi-noäi ñòa Line 1 250 3.0 1 750 2.181.780 CS21K40MLJXRCH Tivi-xuaát khaåu Line 1 70 3.0 1 210 610.898 CS21K40MLJXSHI Tivi-xuaát khaåu Line 1 60 3.0 1 180 523.627 CS21M17MLZXXSG Tivi-xuaát khaåu Line 1 100 3.0 1 300 872.712 CS21Z30MHLXNGC Tivi-xuaát khaåu Line 1 75 3.0 1 225 654.534 CS21Z50MHLXSHI Tivi-xuaát khaåu Line 1 80 3.0 1 240 698.170 CS21Z50MLUXUMG Tivi-xuaát khaåu Line 1 75 3.0 1 225 654.534 LA32R81BX/XSV LCD Tivi-noäi ñòa Line 2 60 2.5 1 150 436.356 LA32S71BX/XSV LCD Tivi-noäi ñòa Line 2 150 2.5 2 750 2.181.780 WA95FAG1/XSV Maùy giaët Line 2 94 6.0 2 1.125 3.272.670 ASK09WHWD/XSV Maùy laïnh Line 2 55 3.0 1 165 479.992 ASK12WZWDXSV Maùy laïnh Line 2 90 3.0 2 540 1.570.882 CS29Z40HEQXXSV Tivi-noäi ñòa Line 2 60 4.0 1 240 698.170 CS29Z40PQTXXSV Tivi-noäi ñòa Line 2 50 4.0 1 200 581.808 CS29Z40HEQXTAW Tivi-xuaát khaåu Line 2 50 4.0 1 200 581.808 RS21NCMS1/XSV Tuû laïnh Line 2 75 7.5 1 563 1.636.335 RS21NCSW1/XSV Tuû laïnh Line 2 75 7.5 1 563 1.636.335 RT21MHSS1/XSV Tuû laïnh Line 2 80 7.5 1 600 1.745.424 RT24MGBB1/XSV Tuû laïnh Line 2 100 8.0 1 800 2.327.232 …………………………………. …………………. ………….. …………. ….. ….. ……. …………. …………………………………. …………………. ………….. …………. ….. ….. ……. …………. Toång coäng 17.532 86.367 251.245.412 (5) = (251.245.412 : 86.367) x (4) Phaân boå chi phí phoøng giao nhaän (PC09) Model Chuù thích S/löôïng SP thöïc teá SX (1) Heä soá thu mua (2) (3) = (1) x (2) Soá tieàn phaân boå (4) DVD-P450/XSV DVD Line 1 75 1 53 526.566 DVD-S128/XSV DVD Line 1 75 1 53 526.566 LS19HAAKSB/XSV LCD Monitor Line 1 100 2 150 1.504.474 LS19MJAKSZ/XSV LCD Monitor Line 1 80 2 120 1.203.579 LB17KTBB/XSV Monitor Line 1 138 1 144 1.448.057 LB17LS7L/XSV Monitor Line 1 75 1 79 789.849 CS17T20MLZXXSV Tivi-noäi ñòa Line 1 95 1 57 571.700 CS21K10MG6XXSV Tivi-noäi ñòa Line 1 75 1 45 451.342 CS21K30MG6XXSV Tivi-noäi ñòa Line 1 250 1 150 1.504.474 CS21Z30MHLXXSG Tivi-xuaát khaåu Line 1 60 1 36 361.074 CS21Z40MGUXTAW Tivi-xuaát khaåu Line 1 80 1 48 481.432 LA32S71BX/XSV LCD Tivi-noäi ñòa Line 2 150 2 225 2.256.712 LA37R71BX/XSV LCD Tivi-noäi ñòa Line 2 140 2 210 2.106.264 WA92RAG1/XSV Maùy giaët Line 2 88 1 125 1.250.594 WA95F3B2/XSV Maùy giaët Line 2 66 1 94 937.946 WA95FAB1/XSV Maùy giaët Line 2 69 1 98 982.610 ASP12WZWDXSV Maùy laïnh Line 2 63 1 59 595.521 ASP18SJWD/XSV Maùy laïnh Line 2 70 1 67 666.984 CS29Z50PQTXXSV Tivi-noäi ñòa Line 2 70 2 112 1.123.341 WS32Z40HNQXXSV Tivi-noäi ñòa Line 2 50 2 80 802.386 CT29K40MQDXXTC Tivi-xuaát khaåu Line 2 60 2 96 962.864 WS32Z40HNQXSHI Tivi-xuaát khaåu Line 2 50 2 80 802.386 RS21KLMR2/XSV Tuû laïnh Line 2 75 1 107 1.071.938 RS21KLSG2/XSV Tuû laïnh Line 2 70 1 100 1.000.475 RS21NCMS1/XSV Tuû laïnh Line 2 75 1 107 1.071.938 …………………….. ………………. …………… ………… ……. ………. …………………… …………………….. ………………. …………… ………… ……. ………. …………………… Toång coäng 17.532 18.715 187.703.831 (4) = (187.703.831 : 18.715) x (3) Phaân boå chi phí saûn xuaát Tivi chung (PTC7) Model Chuù thích S/löôï ng SP thöïc teá SX (1) Thôøi gian ñònh möùc (phuùt) (2) (3) = (1) x (2) Soá tieàn phaân boå (4) CS17T20MLZXXSV Tivi-noäi ñòa Line 1 95 11,07 1.052 4.345.551 CS21K10MG6XXSV Tivi-noäi ñòa Line 1 75 11,29 847 3.498.879 CS21K30MG6XXSV Tivi-noäi ñòa Line 1 250 11,29 2.823 11.662.928 CS21K40MLJXXSV Tivi-noäi ñòa Line 1 230 11,29 2.597 10.729.894 CS21K40MLRXUMG Tivi-xuaát khaåu Line 1 60 11,29 677 2.799.103 CS21M16MGZXTAW Tivi-xuaát khaåu Line 1 75 11,44 858 3.545.365 CS21M17MLZXXSG Tivi-xuaát khaåu Line 1 100 11,29 1.129 4.665.171 CT21K40MLGXXTC Tivi-xuaát khaåu Line 1 60 11,68 701 2.895.795 CT21Z30MLMXXTC Tivi-xuaát khaåu Line 1 100 11,68 1.168 4.826.324 ……………………… ……….. ……….. …………. …………….. ………….. ………………… ……………………… ……….. ……….. …………. …………….. ………….. ………………… Toång coäng 6.785 85.364 352.733.029 (4) = (352.733.029 : 85.364) x (3) Phaân boå chi phí saûn xuaát Monitor (PM07) Model Chuù thích S/löôïng SP thöïc teá SX (1) Thôøi gian ñònh möùc (phuùt) (2) (3) = (1) x (2) Soá tieàn phaân boå (4) LS15HAAKS/XSV LCD Monitor Line 1 100 6,85 685 8.535.504 LS17HAAKS/XSV LCD Monitor Line 1 100 8,80 880 10.965.319 LS17MERSSQ/XSV LCD Monitor Line 1 75 8,80 660 8.223.989 LS17MJCKS/XSV LCD Monitor Line 1 100 8,80 880 10.965.319 LS19HAAKSB/XSV LCD Monitor Line 1 100 8,80 880 10.965.319 LS19MJAKSZ/XSV LCD Monitor Line 1 80 8,80 704 8.772.255 KS17CNJUHQ/XSV Monitor Line 1 125 8,96 1.120 13.955.860 KS17LBKWQ/XSV Monitor Line 1 300 8,96 2.688 33.494.065 LB15VO7L/XSV Monitor Line 1 375 6,43 2.411 30.045.597 LB15VS7L/XSV Monitor Line 1 288 6,43 1.849 23.034.958 LB17KSBBR/XSV Monitor Line 1 150 8,96 1.344 16.747.033 LB17KTBB/XSV Monitor Line 1 138 8,96 1.232 15.351.446 LB17LS7L/XSV Monitor Line 1 75 8,96 672 8.373.516 Toång coäng 2.005 16.005 199.430.180 (4) = (199.430.180 : 16.005) x (3) Phaân boå chi phí saûn xuaát DVD (PV07) Model Chuù thích S/löôïng SP thöïc teá SX (1) Thôøi gian ñònh möùc (phuùt) (2) (3) = (1) x (2) Soá tieàn phaân boå (4) DVD-HD850/XSV DVD Line 1 75 6,66 500 523.005 DVD-HD860/XSV DVD Line 1 100 6,66 666 697.340 DVD-HD870/XSV DVD Line 1 60 7,06 424 443.533 DVD-P148/XSV DVD Line 1 75 5,49 412 431.126 DVD-P248A/XSV DVD Line 1 175 5,49 961 1.005.960 DVD-P255K/XSV DVD Line 1 100 5,49 549 574.834 DVD-P260K/XSV DVD Line 1 75 5,49 412 431.126 DVD-P348/XSV DVD Line 1 75 5,49 412 431.126 DVD-P450/XSV DVD Line 1 75 5,49 412 431.126 DVD-S128/XSV DVD Line 1 75 5,49 412 431.126 Toång coäng 885 5.158 5.400.300 (4) = (5.400.300 : 5.158) x (3) Phaân boå chi phí sx maùy giaët (WA07) Model Chuù thích S/löôïng SP thöïc teá SX (1) Thôøi gian ñònh möùc (phuùt) (2) (3) = (1) x (2) Soá tieàn phaân boå (4) WA87B5N3EG/XSV Maùy giaët Line 2 60 52,50 3.150 7.968.785 WA87B9N3EC/XSV Maùy giaët Line 2 69 52,50 3.623 9.164.102 WA87B9N3EG/XSV Maùy giaët Line 2 56 52,50 2.953 7.470.736 WA92J9B1/XSV Maùy giaët Line 2 136 52,50 7.120 18.012.774 WA92RAB1/XSV Maùy giaët Line 2 59 52,50 3.117 7.885.776 WA92RAG1/XSV Maùy giaët Line 2 88 52,50 4.594 11.621.144 WA95F3B2/XSV Maùy giaët Line 2 66 52,50 3.445 8.715.858 WA95FAB1/XSV Maùy giaët Line 2 69 52,50 3.609 9.130.899 WA95FAG1/XSV Maùy giaët Line 2 94 52,50 4.922 12.451.226 Toång coäng 696 36.533 92.421.300 (4) = (92.421.300 : 36.533) x (3) Phaân boå chi phí sx maùy laïnh (AC07) Model Chuù thích S/löôïng SP thöïc teá SX (1) Thôøi gian ñònh möùc (phuùt) (2) (3) = (1) x (2) Soá tieàn phaân boå (4) ASK09WHWD/XSV Maùy laïnh Line 2 55 56,00 3.080 592.133 ASK12WZWDXSV Maùy laïnh Line 2 90 56,00 5.040 968.944 ASK18WJWD/XSV Maùy laïnh Line 2 60 56,00 3.360 645.963 ASP09SHWD/XSV Maùy laïnh Line 2 65 56,00 3.640 699.793 ASP09WHWD/XSV Maùy laïnh Line 2 62 56,00 3.465 666.149 ASP12SZWDXSV Maùy laïnh Line 2 57 56,00 3.185 612.319 ASP12WZWDXSV Maùy laïnh Line 2 63 56,00 3.500 672.878 ASP18SJWD/XSV Maùy laïnh Line 2 70 56,00 3.920 753.623 ASP18WJWD/XSV Maùy laïnh Line 2 83 56,00 4.620 888.199 Toång coäng 604 33.810 6.500.000 (4) = (6.500.000 : 33.810) x (3) Phaân boå chi phí sx tuû laïnh (RE07) Model Chuù thích S/löôïng SP thöïc teá SX (1) Thôøi gian ñònh möùc (phuùt) (2) (3) = (1) x (2) Soá tieàn phaân boå (4) RS21KLMR2/XSV Tuû laïnh Line 2 75 52,50 3.938 7.602.634 RS21KLSG2/XSV Tuû laïnh Line 2 70 52,50 3.675 7.095.792 RS21NCMS1/XSV Tuû laïnh Line 2 75 52,50 3.938 7.602.634 RS21NCSW1/XSV Tuû laïnh Line 2 75 57,50 4.313 8.326.695 RT21MHSS1/XSV Tuû laïnh Line 2 80 52,50 4.200 8.109.477 RT24MGBB1/XSV Tuû laïnh Line 2 100 52,50 5.250 10.136.846 RT24MGSS1/XSV Tuû laïnh Line 2 80 52,50 4.200 8.109.477 RT24MHSS1/XSV Tuû laïnh Line 2 100 52,50 5.250 10.136.846 Toång coäng 655 34.763 67.120.400 (4) = (67.120.400 : 34.763) x (3) TAÄP HÔÏP CHI PHÍ & TÍNH GIAÙ THAØNH ÑÔN VÒ SAÛN PHAÅM THEO ABC STT Model S/löôïng SP thöïc teá SX Chi phí Khuoân taäp hôïp tröïc tieáp PC71 PC72 PC73 PC74 PC81 PC82 PC83 SLN1 SLN2 PC02 PC04 PC05 PC06 PC09 PTC7 PM07 PV07 WA07 AC07 RE07 Toång cp nhaân coâng & sx chung Ñôn giaù cp nhaân coâng & sx chung (1) Cp NVL 1 ñôn vò sp (2) Giaù thaønh saûn phaåm ñôn vò (TÍNH LAÏI) (3) = (1) + (2) Giaù thaønh saûn phaåm ñôn vò (CUÕ) (4) Cheânh leäch giaù thaønh ñôn vò sau khi tính. (3) - (4) 1 DVD-HD850/XSV DVD Line 1 75 266,092 248,353 109,910 4,464,780 16,450,310 25,216,600 1,561,023 492,597 960,137 218,178 526,566 523,005 51,037,551 680,501 698,420 1,378,921 806,622 572,299 2 DVD-HD860/XSV DVD Line 1 100 354,789 331,137 146,546 5,953,040 21,933,747 33,622,134 1,561,023 656,796 1,280,182 290,904 702,088 697,340 67,529,726 675,297 758,360 1,433,657 875,848 557,809 3 DVD-HD870/XSV DVD Line 1 60 212,874 198,682 87,928 3,781,931 13,802,212 21,384,889 1,561,023 394,078 768,109 174,542 421,253 443,533 43,231,053 720,518 808,359 1,528,877 942,162 586,715 4 DVD-P148/XSV DVD Line 1 75 266,092 248,353 109,910 3,676,878 13,441,107 20,786,657 1,561,023 492,597 960,137 218,178 526,566 431,126 42,718,623 569,582 488,471 1,058,053 549,157 508,896 5 DVD-P248A/XSV DVD Line 1 175 620,881 579,489 256,456 8,579,381 31,362,584 48,502,200 3,122,046 1,149,393 2,240,319 1,018,164 1,228,654 1,005,960 99,665,527 569,517 505,045 1,074,562 567,790 506,772 6 DVD-P255K/XSV DVD Line 1 100 354,789 331,137 146,546 4,902,504 17,921,476 27,715,543 1,561,023 656,796 1,280,182 290,904 702,088 574,834 56,437,822 564,378 529,477 1,093,855 595,257 498,598 7 DVD-P260K/XSV DVD Line 1 75 266,092 248,353 109,910 3,676,878 13,441,107 20,786,657 1,561,023 492,597 960,137 218,178 526,566 431,126 42,718,623 569,582 534,058 1,103,640 600,407 503,232 8 DVD-P348/XSV DVD Line 1 75 266,092 248,353 109,910 3,676,878 13,441,107 20,786,657 1,561,023 492,597 960,137 218,178 526,566 431,126 42,718,623 569,582 575,626 1,145,208 647,140 498,068 9 DVD-P450/XSV DVD Line 1 75 266,092 248,353 109,910 3,676,878 13,441,107 20,786,657 1,561,023 492,597 960,137 218,178 526,566 431,126 42,718,623 569,582 606,101 1,175,683 681,401 494,282 10 DVD-S128/XSV DVD Line 1 75 266,092 248,353 109,910 3,676,878 13,441,107 20,786,657 1,561,023 492,597 960,137 218,178 526,566 431,126 42,718,623 569,582 557,590 1,127,172 626,863 500,309 11 LS15HAAKS/XSV LCD Monitor Line 1 100 354,789 331,137 146,546 34,581,324 3,122,046 1,149,393 2,743,248 581,808 1,504,474 8,535,504 53,050,269 530,503 1,247,200 1,777,703 1,530,302 247,401 12 LS17HAAKS/XSV LCD Monitor Line 1 100 425,747 397,364 175,856 44,425,642 3,122,046 1,149,393 2,743,248 698,170 1,504,474 10,965,319 65,607,259 656,073 1,385,110 2,041,183 1,833,802 207,381 13 LS17MERSSQ/XSV LCD Monitor Line 1 75 319,310 298,023 131,892 33,319,232 1,561,023 862,045 2,057,436 261,814 1,128,356 8,223,989 48,163,119 642,175 1,424,456 2,066,631 1,886,961 179,670 14 LS17MJCKS/XSV LCD Monitor Line 1 100 425,747 397,364 175,856 44,425,642 3,122,046 1,149,393 2,743,248 698,170 1,504,474 10,965,319 65,607,259 656,073 1,541,591 2,197,664 2,010,111 187,552 15 LS19HAAKSB/XSV LCD Monitor Line 1 100 496,705 463,591 205,165 44,425,642 3,122,046 1,149,393 2,743,248 814,531 1,504,474 10,965,319 65,890,115 658,901 1,669,775 2,328,676 2,207,869 120,807 16 LS19MJAKSZ/XSV LCD Monitor Line 1 80 397,364 370,873 164,132 35,540,514 1,561,023 919,514 2,194,598 325,812 1,203,579 8,772,255 51,449,665 643,121 1,712,207 2,355,328 2,254,666 100,662 17 KS17CNJUHQ/XSV Monitor Line 1 125 1,108,717 1,034,802 457,958 9,994,687 10,488,558 56,541,726 1,561,023 1,436,741 2,400,342 909,075 1,316,415 13,955,860 101,205,904 809,647 714,311 1,523,958 1,038,391 485,567 18 KS17LBKWQ/XSV Monitor Line 1 300 2,660,920 2,483,525 1,099,099 23,987,249 25,172,539 135,700,143 3,122,046 3,448,178 5,760,820 4,363,560 3,159,396 33,494,065 244,451,541 814,838 743,193 1,558,031 1,082,510 475,522 19 LB15VO7L/XSV Monitor Line 1 375 3,326,150 3,104,407 1,373,873 21,667,315 22,598,075 121,728,784 4,683,069 4,310,223 7,201,025 8,181,675 3,949,245 30,045,597 232,169,436 619,118 637,423 1,256,541 817,778 438,764 20 LB15VS7L/XSV Monitor Line 1 288 2,550,048 2,380,045 1,053,303 16,611,608 17,325,191 93,325,401 4,683,069 3,304,504 5,520,786 6,272,617 3,027,755 23,034,958 179,089,284 622,919 648,369 1,271,288 835,381 435,907 21 LB17KSBBR/XSV Monitor Line 1 150 1,436,897 1,341,104 593,513 11,993,625 12,586,269 67,850,072 3,122,046 1,724,089 2,880,410 2,356,322 1,579,698 16,747,033 124,211,078 828,074 673,007 1,501,081 985,848 515,233 22 LB17KTBB/XSV Monitor Line 1 138 1,317,155 1,229,345 544,054 10,994,156 11,537,414 62,195,899 3,122,046 1,580,415 2,640,376 2,159,962 1,448,057 15,351,446 114,120,325 829,966 712,334 1,542,300 1,035,371 506,929 23 LB17LS7L/XSV Monitor Line 1 75 718,448 670,552 296,757 5,996,812 6,293,135 33,925,036 1,561,023 862,045 1,440,205 589,081 789,849 8,373,516 61,516,458 820,219 751,794 1,572,013 1,095,648 476,365 24 CB15K30MLHXXSV Tivi-noäi ñòa Line 1 75 665,230 620,881 274,775 7,266,211 7,608,972 41,194,686 1,561,023 985,194 822,974 545,445 451,342 3,371,816 65,368,549 871,581 629,489 1,501,070 794,834 706,236 25 CS15K30MLZXXSV Tivi-noäi ñòa Line 1 100 886,973 827,842 366,366 9,688,281 10,145,296 54,926,248 1,561,023 1,313,592 1,097,299 727,260 601,790 4,495,754 86,637,724 866,377 657,271 1,523,648 829,913 693,735 26 CS15K5SX/XSV Tivi-noäi ñòa Line 1 60 532,184 496,705 219,820 5,777,951 6,041,409 32,561,976 1,561,023 788,155 658,379 436,356 361,074 2,665,222 52,100,254 868,338 675,371 1,543,709 850,359 693,350 27 CS17K30MLZXXSV Tivi-noäi ñòa Line 1 75 718,448 670,552 296,757 7,485,072 7,837,813 42,406,295 1,561,023 985,194 822,974 589,081 451,342 3,470,987 67,295,538 897,274 776,580 1,673,854 988,211 685,643 28 CS17M16MLZXXSV Tivi-noäi ñòa Line 1 70 670,552 625,848 276,973 6,986,068 7,315,292 39,402,516 1,561,023 919,514 768,109 549,809 421,253 3,225,125 62,722,082 896,030 771,850 1,667,880 981,258 686,622 29 CS17T20MLZXXSV Tivi-noäi ñòa Line 1 95 910,035 849,366 375,892 9,425,647 9,855,430 53,091,167 1,561,023 1,247,912 1,042,434 746,169 571,700 4,345,551 84,022,325 884,446 984,674 1,869,120 1,249,448 619,672 30 CS21K10MG6XXSV Tivi-noäi ñòa Line 1 75 798,276 745,058 329,730 7,572,617 7,895,024 42,747,060 1,561,023 985,194 822,974 654,534 451,342 3,498,879 68,061,709 907,489 921,707 1,829,196 1,175,571 653,625 31 CS21K30MG6XXSV Tivi-noäi ñòa Line 1 250 2,660,920 2,483,525 1,099,099 25,242,057 26,316,745 142,490,199 1,561,023 3,283,979 2,743,248 2,181,780 1,504,474 11,662,928 223,229,977 892,920 1,039,797 1,932,717 1,326,186 606,531 32 CS21K40MLJXXSV Tivi-noäi ñòa Line 1 230 2,448,046 2,284,843 1,011,171 23,222,692 24,211,406 131,090,983 3,122,046 3,021,261 2,523,788 4,014,475 1,384,116 10,729,894 209,064,722 908,977 1,031,812 1,940,789 1,316,002 624,787 33 CS21M16MGZXXSV Tivi-noäi ñòa Line 1 275 2,927,012 2,731,878 1,209,008 28,087,260 29,367,962 158,821,671 3,122,046 3,612,377 3,017,572 4,799,916 1,654,922 12,999,672 252,351,295 917,641 1,198,633 2,116,274 1,535,422 580,853 34 CS21M16MLZXXSV Tivi-noäi ñòa Line 1 125 1,330,460 1,241,763 549,549 12,766,936 13,349,074 72,191,668 1,561,023 1,641,990 1,371,624 1,090,890 752,237 5,908,942 113,756,156 910,049 836,137 1,746,186 1,070,311 675,876 35 CS21M17MGZXXSV Tivi-noäi ñòa Line 1 210 2,235,173 2,086,161 923,243 32,969,336 34,440,610 186,587,697 3,122,046 2,758,543 2,304,328 3,665,390 1,263,758 15,272,341 287,628,627 1,369,660 728,740 2,098,400 1,097,430 1,000,970 36 CS21M17MLZXXSV Tivi-noäi ñòa Line 1 60 638,621 596,046 263,784 9,419,810 9,840,174 53,310,771 1,561,023 788,155 658,379 523,627 361,074 4,363,526 82,324,990 1,372,083 629,473 2,001,556 947,941 1,053,615 37 CS21M20MLZXXSV Tivi-noäi ñòa Line 1 225 2,394,828 2,235,173 989,189 23,505,753 24,543,225 132,671,122 3,122,046 2,955,581 2,468,923 3,927,204 1,354,027 10,859,230 211,026,301 937,895 690,055 1,627,950 888,587 739,362 38 CS21T20PH2XXSV Tivi-noäi ñòa Line 1 160 1,702,989 1,589,456 703,423 23,998,922 25,142,027 135,700,143 1,561,023 2,101,747 1,755,678 1,396,339 962,864 11,107,157 207,721,768 1,298,261 871,826 2,170,087 1,283,804 886,283 39 CS21Z30MLMXXSV Tivi-noäi ñòa Line 1 130 1,383,678 1,291,433 571,531 19,574,996 20,427,897 110,453,253 1,561,023 1,707,669 1,426,489 1,134,526 782,327 9,040,681 169,355,502 1,302,735 781,683 2,084,418 1,152,076 932,342 40 CS21Z40MLMXXSV Tivi-noäi ñòa Line 1 275 2,927,012 2,731,878 1,209,008 41,408,646 43,212,858 233,651,112 4,683,069 3,612,377 3,017,572 7,199,874 1,654,922 19,124,517 364,432,845 1,325,210 822,719 2,147,929 1,212,557 935,373 41 CS21Z40MQLXXSV Tivi-noäi ñòa Line 1 200 2,128,736 1,986,820 879,279 20,894,003 21,816,200 117,929,886 3,122,046 2,627,184 2,194,598 3,490,848 1,203,579 9,652,649 187,925,829 939,629 928,501 1,868,130 1,195,635 672,495 42 CS21Z45MQLXXSV Tivi-noäi ñòa Line 1 145 1,543,334 1,440,445 637,477 14,640,393 15,263,712 82,644,315 1,561,023 1,904,708 1,591,084 1,265,432 872,595 6,764,498 130,129,016 897,441 995,108 1,892,549 1,269,189 623,361 43 CS21Z50MNLXXSV Tivi-noäi ñòa Line 1 235 2,501,265 2,334,514 1,033,153 23,727,533 24,737,740 133,940,787 1,561,023 3,086,941 2,578,653 2,050,873 1,414,206 10,963,153 209,929,840 893,318 1,003,227 1,896,545 1,279,544 617,002 44 CS15K10MJZXAWE Tivi-xuaát khaåu Line 1 100 886,973 827,842 366,366 8,696,107 9,077,370 49,221,592 1,561,023 1,313,592 1,097,299 727,260 601,790 4,028,824 78,406,038 784,060 659,869 1,443,929 811,131 632,798 45 CS15K10MJZXNGC Tivi-xuaát khaåu Line 1 60 532,184 496,705 219,820 5,357,736 5,583,727 30,320,501 1,561,023 788,155 658,379 436,356 361,074 2,481,755 48,797,415 813,290 655,685 1,468,975 810,910 658,065 46 CS15K10MJZXSHI Tivi-xuaát khaåu Line 1 60 532,184 496,705 219,820 5,147,629 5,400,654 29,108,892 1,561,023 788,155 658,379 436,356 361,074 2,382,584 47,093,455 784,891 662,357 1,447,248 811,651 635,596 47 CS15K10MJZXUMG Tivi-xuaát khaåu Line 1 75 665,230 620,881 274,775 6,872,259 7,208,500 38,733,607 1,561,023 985,194 822,974 545,445 451,342 3,170,374 61,911,605 825,488 706,003 1,531,491 878,014 653,477 48 CS15K10MJZXXSG Tivi-xuaát khaåu Line 1 65 576,533 538,097 238,138 6,031,830 6,296,949 34,028,527 1,561,023 853,835 713,244 472,719 391,163 2,785,260 54,487,319 838,266 649,102 1,487,368 809,811 677,558 49 CS21K40MGRXTAW Tivi-xuaát khaåu Line 1 130 1,383,678 1,291,433 571,531 13,125,870 13,684,707 74,094,903 1,561,023 1,707,669 1,426,489 1,134,526 782,327 6,064,723 116,828,879 898,684 822,008 1,720,692 1,048,412 672,279 50 CS21K40MLJXNGC Tivi-xuaát khaåu Line 1 190 2,022,299 1,887,479 835,315 19,183,963 20,000,726 108,292,551 3,122,046 2,495,824 2,084,868 3,316,305 1,143,401 8,863,826 173,248,604 911,835 805,694 1,717,529 1,027,605 689,924 51 CS21K40MLJXRCH Tivi-xuaát khaåu Line 1 70 745,058 695,387 307,748 7,149,484 7,475,481 40,427,334 1,561,023 919,514 768,109 610,898 421,253 3,309,007 64,390,297 919,861 842,907 1,762,768 1,078,977 683,792 52 CS21K40MLJXSHI Tivi-xuaát khaåu Line 1 60 638,621 596,046 263,784 6,058,094 6,316,019 34,197,648 1,561,023 788,155 658,379 523,627 361,074 2,799,103 54,761,572 912,693 835,089 1,747,782 1,065,096 682,686 53 CS21K40MLJXTAW Tivi-xuaát khaåu Line 1 75 798,276 745,058 329,730 7,660,162 8,009,444 43,315,001 1,561,023 985,194 822,974 654,534 451,342 3,545,365 68,878,103 918,375 783,141 1,701,516 1,002,472 699,044 54 CS21K40MLJXUMG Tivi-xuaát khaåu Line 1 75 798,276 745,058 329,730 7,572,617 7,895,024 42,747,060 1,561,023 985,194 822,974 654,534 451,342 3,498,879 68,061,709 907,489 908,634 1,816,123 1,158,897 657,226 55 CS21K40MLRXUMG Tivi-xuaát khaåu Line 1 60 638,621 596,046 263,784 6,058,094 6,316,019 34,197,648 1,561,023 788,155 658,379 523,627 361,074 2,799,103 54,761,572 912,693 884,883 1,797,576 1,128,605 668,971 56 CS21M16MGZXTAW Tivi-xuaát khaåu Line 1 75 798,276 745,058 329,730 7,660,162 8,009,444 43,315,001 1,561,023 985,194 822,974 654,534 451,342 3,545,365 68,878,103 918,375 793,930 1,712,305 1,016,283 696,022 57 CS21M16MLZXRCH Tivi-xuaát khaåu Line 1 60 638,621 596,046 263,784 6,058,094 6,316,019 34,197,648 1,561,023 788,155 658,379 523,627 361,074 2,799,103 54,761,572 912,693 803,344 1,716,037 1,024,608 691,429 58 CS21M17MGZXSHI Tivi-xuaát khaåu Line 1 80 851,494 794,728 351,712 8,404,292 8,787,504 47,333,502 1,561,023 1,050,873 877,839 698,170 481,432 3,874,282 75,066,852 938,336 788,388 1,726,724 1,016,385 710,339 59 CS21M17MGZXTAW Tivi-xuaát khaåu Line 1 80 851,494 794,728 351,712 8,871,197 9,275,699 50,160,589 1,561,023 1,050,873 877,839 698,170 481,432 4,105,681 79,080,437 988,505 793,668 1,782,173 1,040,839 741,334 60 CS21M17MGZXTRI Tivi-xuaát khaåu Line 1 75 798,276 745,058 329,730 7,572,617 7,895,024 42,747,060 1,561,023 985,194 822,974 654,534 451,342 3,498,879 68,061,709 907,489 798,640 1,706,129 1,018,608 687,522 61 CS21M17MLZXNGC Tivi-xuaát khaåu Line 1 60 638,621 596,046 263,784 6,303,219 6,590,628 35,500,127 1,561,023 788,155 658,379 523,627 361,074 2,905,712 56,690,395 944,840 842,129 1,786,969 1,085,668 701,301 62 CS21M17MLZXRCH Tivi-xuaát khaåu Line 1 60 638,621 596,046 263,784 6,128,129 6,407,555 34,652,001 1,561,023 788,155 658,379 523,627 361,074 2,836,292 55,414,687 923,578 849,719 1,773,297 1,087,696 685,601 63 CS21M17MLZXSHI Tivi-xuaát khaåu Line 1 65 691,839 645,717 285,766 6,562,935 6,842,354 37,047,452 1,561,023 853,835 713,244 567,263 391,163 3,032,361 59,194,951 910,692 915,169 1,825,861 1,167,232 658,628 64 CS21M17MLZXTAW Tivi-xuaát khaåu Line 1 100 1,064,368 993,410 439,639 10,213,549 10,679,259 57,753,335 1,561,023 1,313,592 1,097,299 872,712 601,790 4,727,153 91,317,129 913,171 891,174 1,804,345 1,140,761 663,584 65 CS21M17MLZXTRI Tivi-xuaát khaåu Line 1 60 638,621 596,046 263,784 6,128,129 6,407,555 34,652,001 1,561,023 788,155 658,379 523,627 361,074 2,836,292 55,414,687 923,578 803,523 1,727,101 1,028,562 698,539 66 CS21M17MLZXUMG Tivi-xuaát khaåu Line 1 55 585,402 546,376 241,802 5,553,252 5,789,684 31,347,844 1,561,023 722,475 603,514 479,992 330,984 2,565,844 50,328,193 915,058 806,413 1,721,471 1,028,522 692,949 67 CS21M17MLZXXSG Tivi-xuaát khaåu Line 1 100 1,064,368 993,410 439,639 10,096,823 10,526,698 56,996,079 1,561,023 1,313,592 1,097,299 872,712 601,790 4,665,171 90,228,605 902,286 806,413 1,708,699 1,028,522 680,177 68 CS21Z30MHLXNGC Tivi-xuaát khaåu Line 1 75 798,276 745,058 329,730 7,879,024 8,238,285 44,375,158 1,561,023 985,194 822,974 654,534 451,342 3,632,140 70,472,738 939,637 887,688 1,827,325 1,144,402 682,923 69 CS21Z30MHLXXSG Tivi-xuaát khaåu Line 1 60 638,621 596,046 263,784 9,069,631 9,474,028 51,160,166 1,561,023 788,155 658,379 523,627 361,074 4,187,497 79,282,032 1,321,367 776,177 2,097,544 1,145,975 951,569 70 CS21Z40MGUXTAW Tivi-xuaát khaåu Line 1 80 851,494 794,728 351,712 11,672,627 12,204,867 65,992,272 1,561,023 1,050,873 877,839 698,170 481,432 5,401,516 101,938,554 1,274,232 769,878 2,044,110 1,119,184 924,926 71 CS21Z40MHLXNGC Tivi-xuaát khaåu Line 1 50 532,184 496,705 219,820 5,252,682 5,492,190 29,583,439 1,561,023 656,796 548,650 436,356 300,895 2,421,426 47,502,166 950,043 887,223 1,837,266 1,143,802 693,464 72 CS21Z40MHLXSHI Tivi-xuaát khaåu Line 1 90 957,931 894,069 395,675 9,402,301 9,817,290 53,068,449 1,561,023 1,182,233 987,569 785,441 541,611 4,343,692 83,937,284 932,636 893,848 1,826,484 1,151,012 675,472 73 CS21Z40MHLXSML Tivi-xuaát khaåu Line 1 80 851,494 794,728 351,712 8,357,601 8,726,480 47,171,955 1,561,023 1,050,873 877,839 698,170 481,432 3,861,059 74,784,366 934,805 868,765 1,803,570 1,118,713 684,857 74 CS21Z40MHLXTAW Tivi-xuaát khaåu Line 1 60 638,621 596,046 263,784 6,268,201 6,544,860 35,378,966 1,561,023 788,155 658,379 523,627 361,074 2,895,795 56,478,531 941,309 867,393 1,808,702 1,116,946 691,756 75 CS21Z40MLUXSHI Tivi-xuaát khaåu Line 1 60 638,621 596,046 263,784 8,754,471 9,153,650 49,494,204 1,561,023 788,155 658,379 523,627 361,074 4,051,137 76,844,172 1,280,736 769,138 2,049,874 1,118,108 931,766 76 CS21Z40MLUXUMG Tivi-xuaát khaåu Line 1 50 532,184 496,705 219,820 7,295,392 7,628,042 41,245,170 1,561,023 656,796 548,650 436,356 300,895 3,375,948 64,296,980 1,285,940 769,138 2,055,078 1,118,108 936,970 77 CS21Z45MGUXTAW Tivi-xuaát khaåu Line 1 250 2,660,920 2,483,525 1,099,099 36,476,961 38,140,210 206,225,850 3,122,046 3,283,979 2,743,248 4,363,560 1,504,474 16,879,739 318,983,611 1,275,934 805,309 2,081,243 1,170,691 910,553 78 CS21Z45MHLXSHI Tivi-xuaát khaåu Line 1 20 212,874 198,682 87,928 2,089,400 2,181,620 11,792,989 1,561,023 262,718 219,460 174,542 120,358 965,265 19,866,859 993,343 882,816 1,876,159 1,136,807 739,352 79 CS21Z45MHLXTAW Tivi-xuaát khaåu Line 1 135 1,436,897 1,341,104 593,513 14,103,452 14,725,935 79,602,673 1,561,023 1,773,349 1,481,354 1,178,161 812,416 6,515,538 125,125,415 926,855 897,387 1,824,242 1,155,570 668,672 80 CS21Z45MHLXUMG Tivi-xuaát khaåu Line 1 220 2,341,610 2,185,502 967,207 22,213,010 23,158,736 125,391,375 1,561,023 2,889,902 2,414,058 1,919,966 1,323,937 10,263,377 196,629,703 893,771 916,860 1,810,631 1,169,389 641,242 81 CS21Z45MLUXTAW Tivi-xuaát khaåu Line 1 80 851,494 794,728 351,712 11,672,627 12,204,867 65,992,272 1,561,023 1,050,873 877,839 698,170 481,432 5,401,516 101,938,554 1,274,232 782,804 2,057,036 1,137,974 919,061 82 CS21Z45MLUXUMG Tivi-xuaát khaåu Line 1 70 745,058 695,387 307,748 10,213,549 10,679,259 57,743,238 1,561,023 919,514 768,109 610,898 421,253 4,726,327 89,391,363 1,277,019 808,033 2,085,052 1,174,650 910,402 83 CS21Z50MHLXSHI Tivi-xuaát khaåu Line 1 80 851,494 794,728 351,712 11,672,627 12,204,867 65,992,272 1,561,023 1,050,873 877,839 698,170 481,432 5,401,516 101,938,554 1,274,232 762,327 2,036,559 1,108,207 928,352 84 CS21Z50MLUXUMG Tivi-xuaát khaåu Line 1 75 798,276 745,058 329,730 10,943,088 11,442,063 61,867,755 1,561,023 985,194 822,974 654,534 451,342 5,063,922 95,664,959 1,275,533 776,887 2,052,420 1,129,373 923,047 85 CT17K30MLZXXTC Tivi-xuaát khaåu Line 1 70 670,552 625,848 276,973 4,739,087 4,965,855 26,645,289 1,561,023 919,514 768,109 549,809 421,253 2,180,937 44,324,248 633,204 963,724 1,596,928 1,126,583 470,345 86 CT21K40MLGXXTC Tivi-xuaát khaåu Line 1 60 638,621 596,046 263,784 6,268,201 6,544,860 35,378,966 1,561,023 788,155 658,379 523,627 361,074 2,895,795 56,478,531 941,309 865,395 1,806,704 1,114,373 692,331 87 CT21Z30MLMXXTC Tivi-xuaát khaåu Line 1 100 1,064,368 993,410 439,639 10,447,002 10,908,100 58,964,943 1,561,023 1,313,592 1,097,299 872,712 601,790 4,826,324 93,090,202 930,902 878,090 1,808,992 1,130,721 678,271 88 CT21Z45MQLXXTC Tivi-xuaát khaåu Line 1 60 638,621 596,046 263,784 6,058,094 6,316,019 34,197,648 1,561,023 788,155 658,379 523,627 361,074 2,799,103 54,761,572 912,693 873,516 1,786,209 1,114,107 672,102 89 LA20S51BPX/XSV LCD Tivi-noäi ñòa Line 2 90 354,901 197,838 12,349,380 1,561,023 2,364,465 2,468,923 392,720 1,354,027 21,043,278 233,814 5,123,947 5,357,761 6,039,173 -681,411 90 LA26R51BM/XSV LCD Tivi-noäi ñòa Line 2 60 315,468 175,856 7,725,445 1,561,023 1,576,310 1,645,949 349,085 902,685 14,251,820 237,530 7,296,051 7,533,581 8,505,470 -971,889 91 LA26R71BX/XSV LCD Tivi-noäi ñòa Line 2 75 394,335 219,820 9,656,806 1,561,023 1,970,388 2,057,436 436,356 1,128,356 17,424,519 232,327 7,476,830 7,709,157 8,716,215 -1,007,058 92 LA32M61BX/XSV LCD Tivi-noäi ñòa Line 2 280 1,840,230 1,025,825 38,420,294 4,683,069 7,356,114 7,681,093 6,108,984 4,212,528 71,328,138 254,743 9,100,157 9,354,900 10,725,603 -1,370,702 93 LA32N71BX/XSV LCD Tivi-noäi ñòa Line 2 150 985,837 549,549 20,582,301 3,122,046 3,940,775 4,114,871 2,181,780 2,256,712 37,733,871 251,559 9,916,410 10,167,969 11,687,653 -1,519,683 94 LA32R71BX/XSV LCD Tivi-noäi ñòa Line 2 220 1,445,895 806,006 30,187,374 4,683,069 5,779,804 6,035,145 4,799,916 3,309,844 57,047,051 259,305 9,548,232 9,807,537 11,253,712 -1,446,175 Chuù thích Chi phí nhaân coâng & sx chung phaân boå STT Model S/löôïng SP thöïc teá SX Chi phí Khuoân taäp hôïp tröïc tieáp PC71 PC72 PC73 PC74 PC81 PC82 PC83 SLN1 SLN2 PC02 PC04 PC05 PC06 PC09 PTC7 PM07 PV07 WA07 AC07 RE07 Toång cp nhaân coâng & sx chung Ñôn giaù cp nhaân coâng & sx chung (1) Cp NVL 1 ñôn vò sp (2) Giaù thaønh saûn phaåm ñôn vò (TÍNH LAÏI) (3) = (1) + (2) Giaù thaønh saûn phaåm ñôn vò (CUÕ) (4) Cheânh leäch giaù thaønh ñôn vò sau khi tính. (3) - (4) Chuù thích Chi phí nhaân coâng & sx chung phaân boå 95 LA32R71WX/XSV LCD Tivi-noäi ñòa Line 2 145 952,976 531,231 19,896,224 1,561,023 3,809,416 3,977,709 1,054,527 2,181,488 33,964,594 234,239 8,739,628 8,973,867 10,300,677 -1,326,810 96 LA32R81BX/XSV LCD Tivi-noäi ñòa Line 2 60 394,335 219,820 8,232,920 1,561,023 1,576,310 1,645,949 436,356 902,685 14,969,397 249,490 8,445,006 8,694,496 9,953,430 -1,258,934 97 LA32S71BX/XSV LCD Tivi-noäi ñòa Line 2 150 985,837 549,549 20,582,301 3,122,046 3,940,775 4,114,871 2,181,780 2,256,712 37,733,871 251,559 9,031,574 9,283,133 10,644,770 -1,361,636 98 LA37R71BX/XSV LCD Tivi-noäi ñòa Line 2 140 1,104,138 615,495 19,984,224 1,561,023 3,678,057 3,840,547 1,221,797 2,106,264 34,111,545 243,654 9,243,951 9,487,605 10,974,195 -1,486,590 99 LA37S71BX/XSV LCD Tivi-noäi ñòa Line 2 90 709,803 395,675 12,847,001 1,561,023 2,364,465 2,468,923 785,441 1,354,027 22,486,359 249,848 9,226,246 9,476,094 10,953,176 -1,477,082 100 LA40F71BX/XSV LCD Tivi-noäi ñòa Line 2 125 1,150,143 641,141 17,843,058 3,122,046 3,283,979 3,429,059 2,545,410 1,880,593 33,895,430 271,163 15,370,652 15,641,815 18,247,667 -2,605,851 101 LA40M61BX/XSV LCD Tivi-noäi ñòa Line 2 100 920,115 512,913 14,274,446 3,122,046 2,627,184 2,743,248 2,036,328 1,504,474 27,740,753 277,408 15,703,827 15,981,235 18,643,204 -2,661,970 102 LA40R51BM/XSV LCD Tivi-noäi ñòa Line 2 125 1,150,143 641,141 17,843,058 4,683,069 3,283,979 3,429,059 3,818,115 1,880,593 36,729,158 293,833 15,259,160 15,552,993 18,115,306 -2,562,313 103 LA40R71BX/XSV LCD Tivi-noäi ñòa Line 2 170 1,564,195 871,951 24,266,558 4,683,069 4,466,212 4,663,521 5,192,636 2,557,606 48,265,750 283,916 15,033,017 15,316,933 17,846,835 -2,529,902 104 LA40R81BX/XSV LCD Tivi-noäi ñòa Line 2 226 2,081,760 1,160,465 32,295,934 4,683,069 5,944,003 6,206,598 6,910,788 3,403,873 62,686,490 277,067 15,410,985 15,688,052 18,295,549 -2,607,497 105 LA40S71BX/XSV LCD Tivi-noäi ñòa Line 2 419 3,852,981 2,147,822 59,774,243 4,683,069 11,001,331 11,487,349 12,790,685 6,299,986 112,037,466 267,552 15,255,495 15,523,047 18,110,955 -2,587,908 106 LA46F71BX/XSV LCD Tivi-noäi ñòa Line 2 60 583,616 325,333 8,564,668 1,561,023 1,576,310 1,645,949 645,807 902,685 15,805,390 263,423 18,403,216 18,666,639 21,847,854 -3,181,214 107 LA52F71BX/XSV LCD Tivi-noäi ñòa Line 2 50 525,780 293,093 7,137,223 1,561,023 1,313,592 1,371,624 581,808 752,237 13,536,380 270,728 26,239,830 26,510,558 31,151,293 -4,640,735 108 WA87B5N3EG/XSV Maùy giaët Line 2 60 946,404 527,567 8,622,149 3,122,046 5,911,163 1,563,651 2,094,509 857,550 7,968,785 31,613,824 526,897 1,635,050 2,161,947 2,033,230 128,717 109 WA87B9N3EC/XSV Maùy giaët Line 2 69 1,088,364 606,702 9,915,471 3,122,046 6,797,837 1,798,199 2,408,685 986,183 9,164,102 35,887,590 520,110 1,627,527 2,147,637 2,023,875 123,762 110 WA87B9N3EG/XSV Maùy giaët Line 2 56 887,254 494,594 8,083,264 3,122,046 5,541,715 1,465,923 1,963,602 803,953 7,470,736 29,833,088 530,366 1,665,960 2,196,326 2,071,668 124,658 111 WA92J9B1/XSV Maùy giaët Line 2 136 2,139,267 1,192,522 19,489,648 4,683,069 13,361,691 3,534,503 7,101,694 1,938,421 18,012,774 71,453,589 526,847 1,676,948 2,203,795 2,085,332 118,463 112 WA92RAB1/XSV Maùy giaët Line 2 59 936,545 522,072 8,532,335 3,122,046 5,849,588 1,547,363 2,072,691 848,618 7,885,776 31,317,034 527,445 1,947,373 2,474,818 2,421,613 53,205 113 WA92RAG1/XSV Maùy giaët Line 2 88 1,380,172 769,369 12,573,967 3,122,046 8,620,446 2,280,325 3,054,492 1,250,594 11,621,144 44,672,555 510,543 1,875,756 2,386,299 2,332,555 53,745 114 WA95F3B2/XSV Maùy giaët Line 2 66 1,035,129 577,027 9,430,475 1,561,023 6,465,334 1,710,243 1,145,434 937,946 8,715,858 31,578,470 481,196 1,889,914 2,371,110 2,350,161 20,949 115 WA95FAB1/XSV Maùy giaët Line 2 69 1,084,421 604,504 9,879,545 1,561,023 6,773,208 1,791,684 1,199,979 982,610 9,130,899 33,007,873 480,115 1,874,703 2,354,818 2,331,245 23,572 116 WA95FAG1/XSV Maùy giaët Line 2 94 1,478,756 824,324 13,472,107 3,122,046 9,236,192 2,443,205 3,272,670 1,339,922 12,451,226 47,640,449 508,165 1,903,948 2,412,113 2,367,612 44,501 117 ASK09WHWD/XSV Maùy laïnh Line 2 55 433,768 241,802 8,430,545 1,561,023 1,264,332 955,565 479,992 524,059 592,133 14,483,218 263,331 2,897,776 3,161,107 3,400,103 -238,995 118 ASK12WZWDXSV Maùy laïnh Line 2 90 709,803 395,675 13,795,438 3,122,046 2,068,907 1,563,651 1,570,882 857,550 968,944 25,052,897 278,366 3,389,688 3,668,054 3,977,287 -309,234 119 ASK18WJWD/XSV Maùy laïnh Line 2 60 473,202 263,784 9,196,959 3,122,046 1,379,271 1,042,434 1,047,254 571,700 645,963 17,742,613 295,710 3,761,245 4,056,955 4,413,253 -356,298 120 ASP09SHWD/XSV Maùy laïnh Line 2 65 512,635 285,766 9,963,372 3,122,046 1,494,211 1,129,304 1,134,526 619,342 699,793 18,960,994 291,708 3,246,340 3,538,048 3,809,090 -271,042 121 ASP09WHWD/XSV Maùy laïnh Line 2 62 487,989 272,027 9,484,363 3,122,046 1,422,374 1,075,010 1,079,981 589,566 666,149 18,199,506 294,133 2,986,253 3,280,386 3,503,917 -223,531 122 ASP12SZWDXSV Maùy laïnh Line 2 57 448,556 250,045 8,717,950 1,561,023 1,307,434 988,141 496,355 541,924 612,319 14,923,747 262,396 3,936,248 4,198,644 4,618,593 -419,949 123 ASP12WZWDXSV Maùy laïnh Line 2 63 492,919 274,775 9,580,165 3,122,046 1,436,741 1,085,869 1,090,890 595,521 672,878 18,351,803 293,629 3,686,226 3,979,855 4,325,230 -345,375 124 ASP18SJWD/XSV Maùy laïnh Line 2 70 552,069 307,748 10,729,785 3,122,046 1,609,150 1,216,173 1,221,797 666,984 753,623 20,179,374 288,277 4,580,562 4,868,839 5,374,598 -505,759 125 ASP18WJWD/XSV Maùy laïnh Line 2 83 650,653 362,703 12,645,818 3,122,046 1,896,498 1,433,347 1,439,975 786,088 888,199 23,225,326 281,519 4,816,847 5,098,366 5,651,843 -553,477 126 CS25M20MGUXXSV Tivi-noäi ñòa Line 2 75 20,070,680 690,086 384,684 10,256,251 1,561,023 985,194 2,194,598 763,623 1,203,579 38,109,719 508,130 3,270,373 3,778,503 3,902,995 -124,492 127 CS25M21EHVXXSV Tivi-noäi ñòa Line 2 100 28,411,000 920,115 512,913 13,850,182 1,561,023 1,313,592 2,926,131 1,018,164 1,604,773 52,117,891 521,179 2,765,283 3,286,462 3,310,010 -23,548 128 CS29K30MGDXXSV Tivi-noäi ñòa Line 2 56 18,168,000 591,502 329,730 7,852,314 1,561,023 738,895 1,645,949 654,534 902,685 32,444,631 576,793 2,972,196 3,548,989 3,564,273 -15,283 129 CS29K30MLDXXSV Tivi-noäi ñòa Line 2 106 18,789,054 1,117,282 622,822 14,832,149 1,561,023 1,395,691 3,109,014 1,236,342 1,705,071 44,368,448 417,585 3,024,411 3,441,996 3,626,889 -184,893 130 CS29K40MLDXXSV Tivi-noäi ñòa Line 2 63 18,290,600 657,225 366,366 9,381,719 1,561,023 820,995 1,828,832 727,260 1,002,983 34,637,002 554,192 3,011,558 3,565,750 3,667,023 -101,273 131 CS29K40MQDXXSV Tivi-noäi ñòa Line 2 69 21,095,000 722,947 403,003 10,319,891 1,561,023 903,094 2,011,715 799,986 1,103,281 38,919,940 566,108 2,775,050 3,341,158 3,379,039 -37,881 132 CS29M16MGDXXSV Tivi-noäi ñòa Line 2 100 35,411,000 1,051,560 586,186 14,028,099 1,561,023 1,313,592 2,926,131 1,163,616 1,604,773 59,645,979 596,460 3,913,574 4,510,034 4,686,199 -176,166 133 CS29M21FHEXXSV Tivi-noäi ñòa Line 2 56 24,168,000 591,502 329,730 8,443,547 1,561,023 738,895 1,645,949 654,534 902,685 39,035,865 693,971 3,752,698 4,446,669 4,569,472 -122,803 134 CS29M40MQDXXSV Tivi-noäi ñòa Line 2 70 21,387,000 736,092 410,330 9,758,356 1,561,023 919,514 2,048,291 814,531 1,123,341 38,758,479 553,693 3,407,897 3,961,590 4,074,780 -113,190 135 CS29Z40HEQXXSV Tivi-noäi ñòa Line 2 60 35,789,045 630,936 351,712 9,006,450 1,561,023 788,155 1,755,678 698,170 962,864 51,544,032 859,067 4,759,667 5,618,734 5,795,607 -176,873 136 CS29Z40PQTXXSV Tivi-noäi ñòa Line 2 50 20,705,000 525,780 293,093 7,505,375 1,561,023 656,796 1,463,065 581,808 802,386 34,094,327 681,887 3,653,627 4,335,514 4,448,838 -113,325 137 CS29Z45HEQXXSV Tivi-noäi ñòa Line 2 60 19,046,000 630,936 351,712 8,035,843 1,561,023 788,155 1,755,678 698,170 962,864 33,830,380 563,840 3,753,998 4,317,838 4,459,221 -141,383 138 CS29Z45MQTXXSV Tivi-noäi ñòa Line 2 50 19,705,000 525,780 293,093 7,505,375 1,561,023 656,796 1,463,065 581,808 802,386 33,094,327 661,887 3,614,250 4,276,137 4,400,891 -124,754 139 CS29Z45PQTXXSV Tivi-noäi ñòa Line 2 100 28,980,700 1,051,560 586,186 15,010,750 1,561,023 1,313,592 2,926,131 1,163,616 1,604,773 54,198,330 541,983 3,510,454 4,052,437 4,274,504 -222,066 140 CS29Z50HESXXSV Tivi-noäi ñòa Line 2 80 30,728,000 841,248 468,949 11,025,401 1,561,023 1,050,873 2,340,905 930,893 1,283,818 50,231,110 627,889 4,202,314 4,830,203 5,024,654 -194,451 141 CS29Z50PQTXXSV Tivi-noäi ñòa Line 2 70 35,387,000 736,092 410,330 10,507,525 1,561,023 919,514 2,048,291 814,531 1,123,341 53,507,648 764,395 4,352,024 5,116,419 5,299,241 -182,822 142 WS32Z40HNQXXSV Tivi-noäi ñòa Line 2 50 35,500,000 591,502 329,730 8,089,765 1,561,023 656,796 1,463,065 654,534 802,386 49,648,802 992,976 4,517,313 5,510,289 5,500,505 9,784 143 CS29K40MH2XNGC Tivi-xuaát khaåu Line 2 100 21,543,000 1,051,560 586,186 13,781,752 1,561,023 1,313,592 2,926,131 1,163,616 1,604,773 45,531,632 455,316 3,148,125 3,603,441 3,764,174 -160,732 144 CS29K40MH2XSHI Tivi-xuaát khaåu Line 2 50 14,543,000 525,780 293,093 6,890,876 1,561,023 656,796 1,463,065 581,808 802,386 27,317,827 546,357 3,047,795 3,594,152 3,644,210 -50,059 145 CS29K40MH2XTAW Tivi-xuaát khaåu Line 2 100 28,411,000 1,051,560 586,186 13,781,752 3,122,046 1,313,592 2,926,131 2,327,232 1,604,773 55,124,271 551,243 3,012,027 3,563,270 3,601,443 -38,173 146 CS29K40MH2XUMG Tivi-xuaát khaåu Line 2 75 22,558,000 788,670 439,639 10,225,458 1,561,023 985,194 2,194,598 872,712 1,203,579 40,828,873 544,385 3,022,674 3,567,059 3,605,035 -37,976 147 CS29K40MH2XXSG Tivi-xuaát khaåu Line 2 65 20,217,000 683,514 381,021 8,862,063 1,561,023 853,835 1,901,985 756,350 1,043,102 36,259,893 557,845 3,022,674 3,580,519 3,605,035 -24,517 148 CS29M17MH2XNGC Tivi-xuaát khaåu Line 2 65 20,217,000 683,514 381,021 8,862,063 1,561,023 853,835 1,901,985 756,350 1,043,102 36,259,893 557,845 3,030,318 3,588,163 3,614,152 -25,990 149 CS29M17MH2XSHI Tivi-xuaát khaåu Line 2 50 16,705,000 525,780 293,093 6,816,972 1,561,023 656,796 1,463,065 581,808 802,386 29,405,923 588,118 2,946,845 3,534,963 3,514,597 20,367 150 CS29M17MH2XTAW Tivi-xuaát khaåu Line 2 75 22,558,000 788,670 439,639 10,336,314 1,561,023 985,194 2,194,598 872,712 1,203,579 40,939,730 545,863 2,970,219 3,516,082 3,551,454 -35,372 151 CS29M17MH2XUMG Tivi-xuaát khaåu Line 2 70 18,654,190 736,092 410,330 9,647,226 1,561,023 919,514 2,048,291 814,531 1,123,341 35,914,539 513,065 2,928,703 3,441,768 3,501,814 -60,046 152 CS29M40MH2XTAW Tivi-xuaát khaåu Line 2 60 15,379,030 630,936 351,712 8,269,051 1,561,023 788,155 1,755,678 698,170 962,864 30,396,618 506,610 2,972,480 3,479,090 3,554,157 -75,067 153 CS29M40MH2XUMG Tivi-xuaát khaåu Line 2 60 15,046,000 630,936 351,712 8,269,051 1,561,023 788,155 1,755,678 698,170 962,864 30,063,588 501,060 2,940,396 3,441,456 3,515,795 -74,339 154 CS29Z40HEQXTAW Tivi-xuaát khaåu Line 2 50 16,705,000 525,780 293,093 6,890,876 1,561,023 656,796 1,463,065 581,808 802,386 29,479,827 589,597 3,068,811 3,658,408 3,669,339 -10,931 155 CS29Z40HEQXXSG Tivi-xuaát khaåu Line 2 100 20,459,580 1,051,560 586,186 13,633,944 3,122,046 1,313,592 2,926,131 2,327,232 1,604,773 47,025,043 470,250 2,836,437 3,306,687 3,382,917 -76,230 156 CS29Z40MHTXNGC Tivi-xuaát khaåu Line 2 80 23,675,760 841,248 468,949 11,025,401 1,561,023 1,050,873 2,340,905 930,893 1,283,818 43,178,870 539,736 3,266,982 3,806,718 3,906,289 -99,571 157 CS29Z40MHTXSHI Tivi-xuaát khaåu Line 2 70 18,765,109 736,092 410,330 9,524,600 1,561,023 919,514 2,048,291 814,531 1,123,341 35,902,832 512,898 3,096,130 3,609,028 3,690,777 -81,750 158 CS29Z40MHTXSML Tivi-xuaát khaåu Line 2 75 15,558,000 788,670 439,639 10,204,929 1,561,023 985,194 2,194,598 872,712 1,203,579 33,808,344 450,778 2,991,799 3,442,577 3,566,408 -123,831 159 CS29Z40MHTXTAW Tivi-xuaát khaåu Line 2 75 15,558,000 788,670 439,639 10,044,803 1,561,023 985,194 2,194,598 872,712 1,203,579 33,648,219 448,643 2,967,454 3,416,097 3,524,917 -108,820 160 CS29Z40MHTXUMG Tivi-xuaát khaåu Line 2 60 14,046,000 630,936 351,712 8,180,366 1,561,023 788,155 1,755,678 698,170 962,864 28,974,903 482,915 2,961,916 3,444,831 3,532,571 -87,740 161 CS29Z40MHTXXSG Tivi-xuaát khaåu Line 2 100 27,145,512 1,051,560 586,186 15,010,750 3,122,046 1,313,592 2,926,131 2,327,232 1,604,773 55,087,781 550,878 2,889,322 3,440,200 3,518,182 -77,983 162 CS29Z40MQTXXTC Tivi-xuaát khaåu Line 2 60 16,046,000 630,936 351,712 8,269,051 1,561,023 788,155 1,755,678 698,170 962,864 31,063,588 517,726 3,021,264 3,538,990 3,612,487 -73,497 163 CS29Z45MHTXSHI Tivi-xuaát khaåu Line 2 50 12,705,000 525,780 293,093 6,890,876 1,561,023 656,796 1,463,065 581,808 802,386 25,479,827 509,597 3,162,530 3,672,127 3,781,397 -109,271 164 CS29Z45MHTXTAW Tivi-xuaát khaåu Line 2 98 20,567,200 1,025,271 571,531 14,483,362 1,561,023 1,280,752 2,852,977 1,134,526 1,564,653 45,041,296 461,962 2,942,442 3,404,404 3,582,864 -178,460 165 CS29Z45MHTXUMG Tivi-xuaát khaåu Line 2 75 17,792,100 788,670 439,639 10,204,929 1,561,023 985,194 2,194,598 872,712 1,203,579 36,042,444 480,566 3,170,825 3,651,391 3,779,818 -128,427 166 CS29Z45MHTXXSG Tivi-xuaát khaåu Line 2 60 15,753,200 630,936 351,712 9,006,450 1,561,023 788,155 1,755,678 698,170 962,864 31,508,187 525,136 3,033,585 3,558,721 3,693,844 -135,123 167 CS29Z50MHTXUMG Tivi-xuaát khaåu Line 2 70 18,387,000 736,092 410,330 9,647,226 1,561,023 919,514 2,048,291 814,531 1,123,341 35,647,349 509,248 3,112,797 3,622,045 3,721,932 -99,888 168 CS29Z50MHTXXSG Tivi-xuaát khaåu Line 2 50 12,713,076 525,780 293,093 6,890,876 1,561,023 656,796 1,463,065 581,808 802,386 25,487,903 509,758 3,092,619 3,602,377 3,697,806 -95,429 169 CT29K40MQDXXTC Tivi-xuaát khaåu Line 2 60 15,657,890 630,936 351,712 8,163,943 1,561,023 788,155 1,755,678 698,170 962,864 30,570,370 509,506 3,146,648 3,656,154 3,750,998 -94,844 170 WS32Z40HNQXSHI Tivi-xuaát khaåu Line 2 50 27,987,450 591,502 329,730 6,498,089 1,561,023 656,796 1,463,065 654,534 802,386 40,544,576 810,892 4,417,689 5,228,581 5,157,990 70,591 171 RS21KLMR2/XSV Tuû laïnh Line 2 75 1,478,756 824,324 10,777,686 1,561,023 7,388,954 1,954,564 1,636,335 1,071,938 7,602,634 34,296,213 457,283 10,052,401 10,509,684 11,847,990 -1,338,306 172 RS21KLSG2/XSV Tuû laïnh Line 2 70 1,380,172 769,369 10,059,173 1,561,023 6,896,357 1,824,260 1,527,246 1,000,475 7,095,792 32,113,867 458,770 10,825,252 11,284,022 12,758,890 -1,474,869 173 RS21NCMS1/XSV Tuû laïnh Line 2 75 1,478,756 824,324 10,777,686 1,561,023 7,388,954 1,954,564 1,636,335 1,071,938 7,602,634 34,296,213 457,283 8,436,157 8,893,440 9,943,048 -1,049,608 174 RS21NCSW1/XSV Tuû laïnh Line 2 75 1,478,756 824,324 11,804,132 1,561,023 7,388,954 1,954,564 1,636,335 1,071,938 8,326,695 36,046,720 480,623 7,878,160 8,358,783 9,446,393 -1,087,610 175 RT21MHSS1/XSV Tuû laïnh Line 2 80 1,577,340 879,279 11,496,198 1,561,023 7,881,551 2,084,868 1,745,424 1,143,401 8,109,477 36,478,560 455,982 2,417,797 2,873,779 2,849,671 24,108 176 RT24MGBB1/XSV Tuû laïnh Line 2 100 2,103,119 1,172,372 14,370,248 1,561,023 9,851,938 2,606,085 2,327,232 1,429,251 10,136,846 45,558,114 455,581 2,482,215 2,937,796 2,925,595 12,201 177 RT24MGSS1/XSV Tuû laïnh Line 2 80 1,682,496 937,897 11,496,198 1,561,023 7,881,551 2,084,868 1,861,786 1,143,401 8,109,477 36,758,696 459,484 2,478,168 2,937,652 2,920,826 16,826 178 RT24MHSS1/XSV Tuû laïnh Line 2 100 2,103,119 1,172,372 14,370,248 1,561,023 9,851,938 2,606,085 2,327,232 1,429,251 10,136,846 45,558,114 455,581 2,548,397 3,003,978 3,003,599 379 Toång coäng 17,532 956,984,176 89,509,798 83,542,478 83,542,478 83,542,478 910,286,930 168,675,865 902,914,178 5,377,826,209 1,115,880,426 363,718,395 378,412,948 342,257,791 251,245,412 187,703,831 352,733,029 199,430,180 5,400,300 92,421,300 6,500,000 67,120,400 12,019,648,602

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