D TOAN NGAN SACH

3/30/2013

Muc tieu
Biet c vai tro cua d toan.
Nam vng cac nguyen tac khi lap d toan
Biet c trnh t va ky thuat lap mot d toan tong
the

3/30/2013

NOI DUNG
I. TONG QUAN VE D TOAN NGAN SACH:
Khai niem
Muc ch
Cac loai d toan
Trach nhiem va trnh t lap d toan
II. QUY TRNH D TOAN NGAN SACH:
Moi quan he gia cac d toan bo phan
Lap he thong d toan hoat ong SXKD hang nam

3/30/2013

D toan tieu thu

D toan san xuat
D toan chi ph ban hang va chi ph QLDN
Bao cao tai chnh d toan
3

I.TONG QUAN VE D TOAN NGAN SACH

1. Khai niem- Tac dung cua d toan:

La mot ke hoach toan dien phoi hp cac hoat ong va cac nguon lc e thc hien
mot khoi lng cong viec trong mot khoang thi gian nhat nh, c bieu hien di
dang mot he thong cac ch tieu ve so lng va gia tr.
Tac dung cua d toan: ( trong viec phuc vu chc nang hoach nh va kiem soat cua
nha quan tr)

3/30/2013

Cung cap thong tin cho nha quan tr ve toan bo ke hoach SX-KD cua DN mot cach co he
thong va am bao viec thc hien cac muc tieu e ra.
La c s cho viec kiem soat hoat ong kinh doanh cua doanh nghiep thong qua viec so sanh
ket qua thc hien vi d toan.
La c s e xay dng va anh gia trach nhiem quan ly cua cac nha quan tr cac cap.
Phoi hp toan bo hoat ong va nguon lc cua cac bo phan trong DN am bao cho cac ke
hoach cua tng bo phan phu hp vi muc tieu chung cua DN.
Lng trc nhng kho khan khi chung cha xay ra e co phng an oi pho kp thi va
ung an.

QUI TRNH D TON

Hoach nh

Kiem soat

So lieu, thong
tin cu
D toan (c
tnh)

Thc te

Bao cao bien

ong

Hanh ong
hieu chnh

Thong tin hien

hanh

3/30/2013

2. Cac loai d toan

Thong thng co 2 loai d toan:
D toan ngan sach ngan han: con c goi la d toan ngan sach chu aoLa mot ban d toan tong the phan anh toan bo ke hoach SXKD va ket qua
d tnh cua mot to chc trong ky ke hoach 1 nam va c chia thanh tng ky
ngan hn la tng quy, tng thang phu hp vi ky ke toan cua DN nham
thuan tien cho viec anh gia ket qua thc hien va ke hoach.
D toan ngan sach dai han ( D toan von) thng lien quan en TSC.
D toan von lien quan en viec ra quyet nh au t dai han, nen can phai
co s phan tch tham nh hieu qua tai chnh d an au t mot cach khoa hoc.
(se nghien cu ket hp Chng Thong tin KTQT cho viec ra quyet nh au t
dai han)

3/30/2013

Cac loai d toan

Cac d toan ngan sach co the c lap di dang d toan tnh
hoac d toan linh hoat
D toan tnh: la d toan ngan sach c lap theo mot mc o hoat
ong nhat nh, khong co s ieu chnh khi mc o hoat ong thay
oi. khong cung cap u thong tin e anh gia va kiem soat hoat
ong trong cac tnh huong khac nhau, nhat la khi DN co s ieu chnh
ve quy mo, mc o hoat ong e thch ng vi tnh hnh thc te cua
th trng.
D toan linh hoat: la d toan ngan sach c lap ng vi nhieu mc
o hoat ong trong pham vi phu hp ma hoat ong cua DN se co the
thay oi ky san xuat kinh doanh sap ti.

3/30/2013

3. TRACH NHIEM VA TRNH T LAP D TOAN

D toan c thc hien t cap co trach nhiem thap nhat en cap co trach nhiem cao
nhat. D toan cap nao do chnh nha quan tr cap o lap roi e trnh len cap tren
Thuan li:

Moi cap quan ly t thap en cao eu gop phan vao qua trnh xay dng d
toan e at c muc tieu DN e ra. Nha quan tr cap cao hn se xem xet d
toan cac cap trc khi chap thuan, tranh trng hp d toan cac cap khong
phu hp vi muc tieu chung cua DN, mang tnh chu quan.
D toan c lap t cap c s nen thng co khuynh hng phu hp vi
nang lc hoat ong cua bo phan va ang tin cay hn.

Thuc ay nha quan tr co y thc thc hien va hoan thanh tot d toan do
mnh a a ra va khong mang tnh ap at.

3/30/2013

TRNH T LP D TOAN
Quan ly
cap cao

Quan ly cap
trung gian

Quan ly cap
c s

3/30/2013

Quan ly cap c
s

Quan ly cap
trung gian

Quan ly cap c
s

Quan ly cap c
s

II. HE THONG D TOAN NGAN SACH

1. Moi quan he gia cac d toan bo phan
D toan tieu thu la khi au va ong vai tro chu ao chi phoi toan bo cac
d toan khac.
D toan tieu thu la can c e quyet nh khoi lng SX trong ky lap d toan
SX. Va d toan SX la c s e lap d toan NVLTT; CP NCTT; CPSXC.
DT CPBH va CPQLDN va tac ong va phu thuoc vao d toan tieu thu. D
toan tieu thu cung tac ong en d toan ket qua hoat ong kinh doanh .
D toan tieu thu tac ong en d toan tien va d toan tien lai phu thuoc
vao cac d toan chi ph .
Ket qua cuoi cung sau mot thi ky hoat ong SXKD la tnh hnh li nhuan, tai
san c phan anh tren cac D toan BCTC.

3/30/2013

10

D toan tieu
thu
D toan ton
kho TP

DT HOAT ONG

DT TIEU THU

H THNG D TON HOAT ONG SXKD HANG NAM

DT ton kho
NVL

DT NVL trc
tiep

D toan
san xuat
DT CPNC trc
tiep

DT CP ban hang
&QLDN
DT CPSX
chung

D TOAN BCTC

DT thu chi tien

mat
DT ket qua kinh
doanh

3/30/2013

BCKT d
toan

11

2. LAP D TOAN SAN XUAT KD

2.1 D TON TIU TH

D ton tiu th c lp da trn d bo v doanh s

bn hng hoc cung cp dch v.
Khi d bo v kh nng tiu th sn phm, cn xem xt
cc nhn t:
-

Mc tiu th trong qu kh v xu hng

Chnh sch v gi bn ca cng ty
Chnh sch v qung co, khuyn mi ca cng ty
Chnh sch v sn phm ca cng ty
Xu hng ca nn kinh t
Xu hng ca ngnh cng nghip ca cng ty
Cc chnh sch, s kin lut php v chnh tr
Cc ng thi cua i th cnh tranh

- Kt qu nghin cu th trng,

3/30/2013

12

D TOAN TIEU THU

D toan tieu thu thng bao gom 2 phan chnh la D toan
doanh thu va D toan thu tien ( d toan lch thu tien)
D toan doanh
D toan San pham tieu x
=
thu
thu

n gia ban

D toan so tien thu

t n

D toan so
tien thu t
n trong ky

D toan
so tien thu
3/30/2013

trong ky

ky trc

13

V du 1: ve lap d toan tieu thu

Tai cong ty A d kien tong san pham K tieu thu trong nam 2007 la 150.000 san
pham, trong o san lng tieu thu cua tng quy lan lt chiem ty le nh sau:
quy 1: 10 %, quy 2: 30%, quy 3: 40%, quy 4: 20%. n gia ban d kien la 200.000
ong.
Tien ban hang c thu ngay trong quy phat sinh doanh thu la 70%, so con lai se
c thu het trong quy sau. N phai thu khach hang quy 4 nam trc the hien
tren bang can oi ke toan ngay 31/12/2006 la 1.350.000.000 ong.
T cac d lieu tren, d toan tieu thu san pham se c lap nh sau:

3/30/2013

14

Bang 1

D TOAN DOANH THU

(v tnh: 1.000.000 ong)

Ch tieu
1.Khoi lng SP
tieu thu (SP)

2.n gia ban

3.Tong Doanh thu
=(1) x(2)

3/30/2013

Quy

Ca nam

15.000

45.000

60.000

30.000

150.000

0,2

0,2

0,2

0,2

0,2

3.000

9.000

12.000

6.000

30.000

15

Bang 2:
D TOAN LCH THU TIEN

Ch tieu

Quy
1

Nam trc chuyen sang

1.350

Tien thu c t DT quy 1

2.100

Tien thu c t DT quy 2

900
6.300

3.000
2.700
8.400

Tien thu c t DT quy 4

3/30/2013

3.450

Ca
nam
1.350

Tien thu c t DT quy 3

Tong cong tien thu c

(v tnh: 1.000.000 ong)

7.200

11.100

9.000
3.600

12.000

4.200

4.200

7.800

29.550
16

2.2 D TOAN SAN XUAT

D toan SX c lap da tren c s d toan tieu thu, ong thi phai can c vao d
toan ton kho nham am bao mc ton kho toi thieu cho qua trnh tieu thu c lien
tuc.

D toan SP ton
D toan SP
D
toan
SP
D toan SP SX
kho
= tieu thu trong + ton kho cuoi trong ky
ky
ky
au ky
Vdu 2: Cong ty A can c vao d toan tieu thu san pham K trong nam 2007, d
kien san pham ton kho cuoi quy bang 20% nhu cau tieu thu cua quy sau, so
lng san pham ton kho au nam va cuoi nam lan lt la 3.000 va 4.000. D
toan san xuat se c lap nh sau:
3/30/2013

17

Bang 3:

D TOAN SAN XUAT

SAN PHAM K 2007

Ch tieu

Quy

Ca nam

1.Lng SP tieu thu d toan (SP)

15.000

45.000

60.000

30.000

150.000

2.Lng SP ton kho cuoi ky(SP)

(=20% nhu cau SL tieu thu quy
sau)

9.000

12.000

6.000

4.000

4.000

24.000

57.000

66.000

34.000

154.000

3.000

9.000

12.000

6.000

3.000

21.000

48.000

54.000

28.000

151.000

3.Tong nhu cau (SP)

(1)+(2)

(3) =

4.Lng SP ton kho au ky

5.So lng SP can SX (5) =(3)
(4)

3/30/2013

18

oi vi cac DN TM khong lap d toan SX ma se lap d toan mua

hang hoa.
D TOAN MUA HANG HOA
Ch tieu

Quy
1

1.
2.
3.
4.
5.
6.
7.

Ca
nam
3

So lng hang hoa tieu thu d kien

So lng hang hoa ton kho cuoi ky
Tong nhu cau=(1)+(2)
So lng hang hoa ton kho au ky
So lng hang hoa can mua=(3)-(4)
n gia mua
Tr gia hang mua=(5)x(6)
3/30/2013

19

Kem theo la d toan so tien mua hang chi ra cho cac quy:

D TOAN CHI TIEN MUA HANG

Ch tieu

Quy
1

Ca
nam

1.Khoan n nam trc chuyen sang

2.Chi tien mua hang quy 1
3. Chi tien mua hang quy 2
3. Chi tien mua hang quy 3
4.Chi tien mua hang quy 4
Tong chi
3/30/2013

20

2.3 D TOAN CP NVL TRC TIEP

Khoi lng NVL Khoi lng NVL
Khoi lng NVL
Khoi lng
muaCP NVLTT
can dung
tontoan
kho cuoi
NVL ton
- mc
Dcan
toan
c cho
lapSX
da tren:
D
SX ; nh
NVLkho
tieu
+
=
ky
au ky
hao; Nhu cau NVL ton kho.
Khoi lng NVL can
dung cho SX
Tr gia mua NVL

So lng SP san xuat

x
trong ky
Khoi lng NVL
can mua

Mc tieu hao
NVL/ 1 SP
n gia mua
NVL

ong thi vi d toan mua NVL, can c vao phng thc thanh toan tien cho
nha cung cap e lap d toan chi tien tra cho nha cung cap ( giong d toan chi
tien hang)

3/30/2013

21

V du: Lap D toan Chi ph NVL trc tiep

V du 3: Can c vao ke hoach SX VD 2 va cac thong tin lien quan en NVL
SX SP K nh sau:
- Ton kho NVL Q au nam 2007: 1.680kg
-yeu cau ton kho cuoi quy =10% nhu cau NVL can cho SX quy sau.
Ton kho NVL cuoi nam 2007 : 3.200 kg
Tr gia mua NVL c tra ngay bang tien mat 50% trong quy, so con lai thanh
toan trong quy ke tiep.
Khoan n phai tra cho ngi ban vao thi iem cuoi nam trc la:
514.000.000

3/30/2013

22

Bang 4:

D TOAN CHI PH NGUYEN VAT LIEU TRC TIEP (v:trieu )

Ch tieu

Quy

Ca nam

21.000

48.000

54.000

28.000

151.000

0,8

0,8

0,8

0,8

0,8

16.800

38.400

43.200

22.400

120.800

3.840

4.320

2.240

3.200

3.200

20.640

42.720

45.440

25.600

124.000

1.680

3.840

4.320

2.240

1.680

18.960

38.880

41.120

23.360

122.320

0,1

0,1

0,1

0,1

0,1

9.Tr gia mua NVL = (7)x(8)

1.896

3.888

4.112

2.336

12.232

10. Chi ph NVL TT

(10) = (3) x (8)

1.680

3.840

4.320

2.240

12.080

1.Khoi lng SP can SX (SP)

2.nh mc NVL (kg)
3. Nhu cau NVL cho SX (kg)(3)=(1) x(2)
4.Lng d tr NVL cuoi ky (kg) =10%
nhu cau NVL cho SX quy sau
5.Tong nhu cau NVL (kg) =(3)+(4)
6. Lng NVL ton au ky (kg)
7.D toan NVL can mua (kg) (7) = (5)
(6)
8. nh mc gia NVL

3/30/2013

23

Bang 5:
D TOAN CHI TRA TIEN MUA NGUYEN VAT LIEU
NAM 2007. ( n v tnh: trieu ong)
Ch tieu

Quy
1

1. Khoan n nam trc chuyen sang

514

2. Chi tien mua NVL quy 1

948

3. Chi tien mua NVL quy 2

Ca nam
3

514
948
1.944

4. Chi tien mua NVL quy 3

1.896
1.944
2.056

5. Chi tien mua NVL quy 4

Tong chi

1.462

2.888

4.000

3.888
2.056

4.112

1.168

1.168

3.224

11.578

So tien chi mua nguyen lieu vat lieu trong ky d toan se gom khoan
phai tra cua ky trc chuyen sang cong vi khoan chi tra trong ky d
3/30/2013
toan.

24

2.4 D TOAN CP NHAN CONG TRC TIEP

D toan CP NCTT c lap can c vao D toan san xuat; nh mc thi gian lao
ong trc tiep e san xuat mot n v SP hoac thc hien dch vu va n gia mot
gi cong lao ong trc tiep.
D toan nhu cau thi gian lao
ong (gi)

D toan CP nhan cong

=
trc tiep
3/30/2013

D toan khoi lng SP

nh mc thi gian
SX, thc hien dch vu x SX, thc hien dch
vu

D toan nhu cau thi

x
gian lao ong

nh mc gia gi cong
L trc tiep
25

VD ve lap d toan CP nhan cong trc tiep

V du 4: Can c vao d toan SX VD 2 e lap d toan CP NCTT, cho biet nh mc thi gian SX
SP la 1gi va n gia gi cong L trc tiep la 40.000/gi.

Bang 6:
D TOAN CP NCTT NAM 2007- v tnh: trieu ong
Ch tieu

Quy

1
1.Khoi lng SP can SX (SP)

2.nh mc thi gian LTT (gi)

21.000

48.000

Ca nam

54.000

28.000

151.000

3. D toan nhu cau thi gian LTT=(1)

x(2) (gi)
4. n gia gi cong LTT

0,04

0,04

0,04

0,04

0,04

5. Tong CP NCTT = (3)x(4)

840

1.920

2.160

1.120

6.040

3/30/2013

21.000

48.000

54.000

28.000

151.000

26

2.5 D TOAN CHI PH SAN XUAT CHUNG

Nham phuc vu cho viec kiem soat va phan tch s bien ong cua CPSXC, khi lap d toan:
CPSXC se c tach ra thanh 2 muc la bien ph san xuat chung va nh ph SX chung.
Do khong lien quan trc tiep en quy trnh cong nghe SX nen Bien ph san xuat chung thng
c c lng ty le vi mc o hoat ong SX trong nam (so gi lao ong trc tiep, so gi
may hoat ong,). Con nh ph SXC thng t thay oi theo khoi lng SX nen c c tnh
can c vao CP thc te phat sinh ky trc co chu y en van e tiet kiem CP e lam giam
gia thanh ke hoach v khoan CP nay thng khong lam tang gia tr s dung cua SP
Theo o, bien ph SXC se c tnh cho tng n v SP thong qua n gia phan bo bien ph SX
chung.

n gia p/ bo bien ph SXC

3/30/2013

Tong BP SXC d toan trong nam

Tong mc o hoat ong d kien trong nam

27

Lu y:
Ngoai ra, e co c s xay dng d toan tien, khi lap d toan CPSXC
can phai d toan c dong tien chi lien quan en hoat ong nay.
Theo o, khoan CPSXC chi trc tiep bang tien c xac nh bang d
toan CPSXC tr cho cac yeu to c xac nhan la CPSXC nhng khong
trc tiep c chi bang tien nh CP khau hao nha xng, may moc
thiet b; khoan trch trc ve CP sa cha ln TSC.

3/30/2013

28

V du ve lap d toan CPSXC

Tai cong ty A, chi ph san xuat chung c phan bo cho san pham K theo so gi lao ong trc tiep, n
gia phan bo bien ph san xuat chung c tnh la 4 ngan ong/gi. Tong nh ph san xuat chung d
kien phat sinh hang quy la 604 trieu ong, khau hao tai san co nh tai phan xng trch hang quy
la 194 trieu ong.

D TOAN CPSX CHUNG NAM 2007 -V tnh:trieu ong

Bang 7:

Ch tieu

Quy

Ca nam

1. Tong thi gian LTT (gi)

21.000

48.000

54.000

28.000

151.000

2. n gia phan bo BP SXC

0,004

0,004

0,004

0,004

0,004

84

192

216

112

604

4. nh ph san xuat chung

604

604

604

604

2.416

5. CPSXC d toan=(3)+(4)

688

796

920

716

3020

6. Tr CP khong thc chi =TM (Khau hao)

194

194

194

194

776

7. D toan chi TM cho H SXC=(5) (6)

494

602

626

522

3. Bien ph San xuat chung =(1)X (2)

3/30/2013

29

2.244

2.6 D TOAN HANG TON KHO CUOI KY

Hang ton kho cuoi ky can lap d toan oi vi DNSX chu yeu la nguyen vat lieu
va thanh pham. Viec lap cac d toan nay thng da vao kinh nghiem t viec
khao sat tnh hnh thc te cua ky trc ket hp vi kha nang d oan s bien
ong cua th trng cung cap nguyen vat lieu cung nh th trng tieu thu san
pham cua ky d toan. Tren c s o c tnh ty le hang ton kho cuoi ky e
ap ng nhu cau VL cho SX cung nh nhu cau d tr thanh pham cho viec tieu thu .

D toan tr gia NVL (Thanh

=
pham) ton kho cuoi ky

D toan so lng NVL

(TP) ton kho cuoi ky

3/30/2013

D toan so lng NVL

(TP) ton kho cuoi ky

Nhu cau NVL (TP) can cho

SX (tieu thu) ky d toan

nh mc gia mua NVl

(Z ) c tnh

Ty le (%) ton kho c

tnh

30

Can c vao cac d toan chi ph nguyen vat lieu trc tiep, chi ph nhan cong trc tiep va
chi ph san xuat chung, d toan ton kho thanh pham cuoi ky c lap nh sau:

Bang 8: D TOAN TON KHO THANH PHAM

Ch tieu

Lng

Gia

Chi ph san xuat 1 san pham

So tien

0,14

Chi ph NVL trc tiep

0,8 kg

0,1/kg

0,08

Chi ph nhan cong trc tiep

1 gi

0,04/gi

0,04

Chi ph san xuat chung

1 gi

0,02/gi

0,02

4.000 sp

0,14/sp

560

Thanh pham ton kho cuoi ky

3/30/2013

31

2.7 D TOAN GIA VON HANG BAN

Tren c s d toan CPNVL trc tiep; d toan CPNCTT; d toan CPSXC, ke toan se tnh
c tong CPSX d toan. Sau o, ket hp vi ch tieu thanh pham d kien thanh pham
ton kho au ky (tren bang can oi tai san d toan) va d toan thanh pham ton kho
cuoi ky (tren bang d toan thanh pham ton kho cuoi ky) e xac nh gia von hang
ban theo d toan.
D toan tong
D toan CP NVL trc
D toan CPNC trc +
+
=
CPSX
tiep
tiep

D toan gia
von hang ban =

3/30/2013

D toan tong CPSX

D toan Thanh
pham ton au
ky

D toan CPSX
chung

D toan Thanh
- pham ton cuoi ky

32

2.8 D TOAN CP BAN HANG VA CP QUAN LY DN

Co the lap rieng d toan chi ph ban hang va CP QLDN cung nh d toan cu the theo
tng yeu to bien ph va nh ph oi vi moi loai chi ph.
D toan bien ph ban
hang

D toan so lng SP
tieu thu

nh mc CP ban
hang

oi vi bien ph QLDN: Cung co the da vao ty le bien ph quan ly DN so vi

tong bien ph SX cac ky trc e xac nh bien ph quan ly bnh quan gia
cac ky
D toan bien ph
QLDN

3/30/2013

D toan bien ph san

xuat

Ty le bien ph QLDN
bnh quan

33

2.8 D TOAN CP BAN HANG VA CP QUAN LY DN (tt)

oi vi nh ph ban hang va nh ph QLDN do thng khong thay oi khi san lng tieu
thu thay oi trong mot pham vi phu hp, nen co the can c vao P ban hang va P
QLDN cua ky thc hien trc o ket hp vi chnh sach tiet kiem chi ph (% tiet giam CP
so vi ky trc) e d toan P ban hang va P quan ly DN.

D toan tong CP ban

hang

D toan tong CP QLDN

D toan nh ph ban
D toan bien ph ban
+
hang
hang

D toan bien ph QLDN

D toan nh ph QLDN

Sau khi lap D toan CPBH va CPQLDN, ta cung phai d tnh c dong tien chi cho hoat ong
ban hang va hoat ong QLDN bang cach lay Tong CPBH va CPQLDN d toan tr i cac yeu
to CP khong thc chi bang tien
3/30/2013

34

V du lap d toan CPBH va CPQLDN

Cong ty A phan bo chi ph ban hang va quan ly doanh nghiep theo so
lng san pham tieu thu, n gia phan bo bien ph ban hang va quan
ly doanh nghiep la 30 ngan ong/san pham. nh ph ban hang va quan
ly doanh nghiep bao gom chi ph quang cao 75 trieu ong/quy, chi ph lng
150 trieu ong/quy, chi ph bao hiem 20 trieu ong/quy, khau hao tai san
co nh hang quy la 126 trieu ong, tien thue tai san phat sinh 120 trieu
ong/quy.
T cac tai lieu nay, d toan chi ph ban hang va chi ph quan ly doanh
nghiep nam 2007 cua cong ty A c lap nh sau:

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35

Bang 9:

D toan CPBH va CPQLDN nam 2007- n v tnh: trieu ong

(7*) = (6) ( Chi ph khau hao TSC)

Ch tieu

Quy

Ca nam

15.000

45.000

60.000

30.000

150.000

2.n gia phan bo bien ph BH va QLDN

0,03

0,03

0,03

0,03

0,03

3.Tong bien ph d kien

450

1.350

1.800

900

4.500

75

75

75

75

300

150

150

150

150

600

20

20

20

20

80

Khu hao TSC

Thue tai san

126

126

126

126

504

120

120

120

120

480

5.Tong nh ph d kien

491

491

491

491

1.964

6.Tong chi ph BH va QLDN d kien

941

1.841

2.291

1.391

6.464

815

1.715

2.165

1.265

1.So lng tieu thu d kien (sp)

4.nh ph BH va QLDN
Quang cao
Lng

Bao hiem

3/30/2013

7.Tin chi cho BH va QLDN (*)

36

5.960

2.9 D TOAN TIEN

D toan nay c lap can c vao cac dong tien thu vao va chi ra cac d toan bo phan
a lap.
D toan tien gom 4 phan:
Phan kha nang thu tien: phan anh dong tien co c trong ky d toan Gom so d tien
ton au ky cong vi so tien thu do ban hang va cac khoan thu khac bang tien trong
ky.
Phan nhu cau chi tieu: Gom tat ca cac khoan chi tien nh chi mua nguyen vat lieu, chi
tra lng cong nhan trc tiep, chi ph san xuat chung, chi ph ban hang va quan ly doanh
nghiep (lay tren cac d toan bo phan a trnh bay). Ngoai ra con co cac khoan chi
khac nh chi nop thue, chi mua tai san co nh, chi tra lai co phan...
Phan can oi thu chi: La chenh lech gia phan thu va phan chi. So sanh phan can oi
thu chi vi nhu cau tien ton cuoi ky, neu thieu hut tien th doanh nghiep phai i vay, neu
tha tien th doanh nghiep phai tra bt n vay ngan hang hoac em i au t.
Phan tai chnh: Phan anh chi tiet so tien vay, tra n vay va tra lai tien vay trong ky d
toan.
D toan tien c lap cho tng ky, thi ky lap d toan cang ngan th thong tin tren d
toan cang hu ch. Mot so doanh nghiep lap d toan hang tuan, nhng pho bien la lap d
toan hang thang, hang quy.
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37

V du lap d toan tien

Cong ty A can c vao cac d toan a c lap tren va nhng thong tin lien quan
en tien nh sau:
Yeu cau ton quy cuoi moi quy toi thieu la 500 trieu ong. Ton quy au nam tren
bang can oi ke toan ngay 31/12/2006 la 680 trieu ong.
D toan mua tai san co nh quy 1: 865,75 trieu ong, quy 2: 337,75, quy 3: 547,75
trieu ong, quy 4: 1.121,75.
Thue thu nhap doanh nghiep c nop vao cuoi moi quy. Theo d toan tong cong
thue thu nhap doanh nghiep phai nop trong nam la 613 trieu ong va c chia eu
cho moi quy.
Trong ky d toan, cong ty d kien chia lai co phan 2 lan vao cuoi quy 2 va cuoi
quy 4 cho co ong, moi lan la 150 trieu ong.
Ngan hang yeu cau cong ty tra n goc 1 lan sau 12 thang ke t thi iem i vay. Tuy
nhien, sau khi can oi thu chi vao cuoi moi quy, neu thay tha tien cong ty se tra
n goc trc han. Cac khoan vay c vay vao au moi quy, vay quy nao th sang
quy sau se tra lai tien vay vi lai suat vay ngan han la 3%/quy.
T nhng thong tin nay d toan tien cua cong ty A c lap nh sau:
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38

Bang 10: D TOAN TIEN NAM 2007-v tnh: trieu ong.

Ch tieu

Tham
chieu

I. Tien ton au ky

Quy
1

Ca
nam

680

500

500

500

680

3.450

7.200

11.100

7.800

29.550

4.130

7.700

11.600

8.300

30.230

II. Tien thu vao trong ky

Thu t ban hang

Bang 2

III.Cong kha nang tien (I) +(II)

IV. Tien chi ra trong ky
Chi ph NVL trc tiep

Bang 5

1.462

2.892

4.000

3.224

11.578

Chi ph nhan cong trc tiep

Bang 6

840

1.920

2.160

1.120

6.040

Chi ph san xuat chung

Bang 7

494

602

626

522

2.244

Chi ph BH va QLDN

Bang 8

815

1.715

2.165

1.265

5.960

Thue thu nhap doanh nghiep

153,25

153,25

153,25

153,25

613

Mua sm tai san co nh

865,75

337,75

547,75

1.121,75

2.872

150

150

300

Cong chi

4.630

7.770

9.652

7.556

29.608

V. Can oi thu va chi (III) (IV)

(500)

(70)

1.948

744

622

1.000

600

Tra lai co phan

VI. Vay
Vay ngan han
Tra n vay

(1.400)

(200)

(1.600)

(30)

(48)

(6)

(84)

1.000

570

(1.448)

(206)

(84)

500

500

500

538

Tra lai vay

Cong
VII. Tien ton3/30/2013
cuoi ky (V) (VI)

1.600

Chu y: V nhu cau tien toi thieu la 500 trieu nen khoan vay phai am bao nhu cau can oi va phan nhu cau tien t oi thieu o.

39

538

2.10 D TOAN KET QUA KINH DOANH

Tren c s cac d toan doanh thu, d toan gia von hang ban, d toan
chi ph ban hang, chi ph quan ly DN, ta se lap c ban d toan ket
qua kinh doanh. Ngoai tac dung phan anh li nhuan d kien thu c, d
toan ket qua kinh doanh con la c s e so sanh, anh gia qua trnh
hoat ong kinh doanh tren c s phan tch tnh hnh thc hien ke hoach li
nhuan, ke hoach san xuat kinh doanh khi ket thuc ky thc hien d toan.

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40

Bang 11: D TOAN KET QUA KD NAM 2007(N V TNH: 1.000.000)

Ch tieu

Tham chieu

So tien

Doanh thu (150.000 sp 0,2/sp)

Bang 1

30.000

Gia von hang ban (150.000 sp 0,14/sp)

Bang 8

21.000

Li nhuan gop

9.000

Chi ph ban hang va quan ly doanh nghiep

Bang 9

6.464

Chi ph tai chnh

Bang 10

84

Li nhuan thuan t hoat ong kinh doanh

Chi ph thue thu nhap doanh nghiep
Li nhuan sau thue thu nhap doanh nghiep
3/30/2013

2.452
Bang 10

613
1.839
41

2.11 D TOAN BANG CAN OI KE TOAN

Bang can oi ke toan d toan c lap da tren c s bang can
oi ke toan cuoi ky trc va cac so lieu tren cac d toan co lien
quan nh: d toan tien, d toan ton kho thanh pham, d toan ket
qua hoat ong kinh doanh
Gia s co so lieu tren bang can oi ke toan ngay 31/12/2006 cua
cong ty A nh sau:

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42

Bang 12: Bang can oi ke toan

Ngay 31 thang 12 nam 2006
(vt: 1.000.000 ong)
TAI SAN
A. Tai san ngan han
Tien
Phai thu khach hang
Hang ton kho

So tien

NGUON VON
2.618
680
1.350

So tien

A. N phai tra

764

Phai tra ngi ban

514

Cac khoan phai tra, phai nop

ngan han khac

250

588

B. Tai san dai han

8.652

B. Von chu s hu

Tai san co nh hu hnh

7.802

Von au t cua chu s hu

8.750

- Nguyen gia

9.610

Li nhuan sau thue cha phan

phoi

1.756

- Gia tr hao mon luy ke

Chi ph xay dng c ban d dang

Tong cong tai san

10.506

(1.808)
850

11.270

Tong cong nguon von

11.270

Can c vao so lieu tren bang can oi ke toan ngay 31 thang 12 nam 2006 va so lieu tren cac d toan bo phan
3/30/2013
co lien quan, bang can oi ke toan d toan ngay 31 thang 12 nam 2007 cua cong ty A c lap nh sau:

43

Bang 13: Bang can oi ke toan d toan

Ngay 31 thang 12 nam 2007
(vt: 1.000.000 ong)
TAI SAN
A. Tai san ngan han
Tien (1)
Phai thu khach hang (2)
Hang ton kho (3)
B. Tai san dai han
Tai san co nh hu hnh

So tien

NGUON VON

3.218
538
1.800

10.245
9.395

12.483

- Gia tr hao mon luy ke (5)

(3.088)

Tong cong tai san

3/30/2013

A. N phai tra

1.418

Phai tra ngi ban (7)

1.168

Cac khoan phai tra, phai nop ngan han khac

(8)

250

880

- Nguyen gia (4)

Chi ph xay dng c ban d dang (6)

So tien

B. Von chu s hu

12.045

Von au t cua chu s hu (9)

8.750

Li nhuan sau thue cha phan phoi (10)

3.295

850

13.463

Tong cong nguon von

13.463
44

Thuyet minh so lieu tren bang can oi ke toan d toan ngay 31/12/2007:
(1). So lieu c lay tren bang 10 D toan tien
(2). So lieu c tnh t bang 1 D toan tieu thu san pham. So d khoan phai thu khach hang ngay
31 thang 12 nam 2007 la 30% 6.000 trieu ong.
(3). So lieu c tnh t bang 4 D toan chi ph nguyen lieu vat lieu trc tiep va bang 8 D toan ton
kho thanh pham cuoi ky. Tr gia hang ton kho ton kho cuoi nam 2007 la (3.200 kg 0,1 trieu ong/kg) +
560 trieu ong.
(4). So lieu c tnh t bang 12 Bang can oi ke toan nam trc va bang 10 D toan tien.
Nguyen gia tai san co nh hu hnh the hien tren bang can oi ke toan nam trc la 9.610 trieu
ong cong them 2.873 trieu ong mua tai san co nh trong nam d toan.
(5) So lieu c tnh t bang 12 Bang can oi ke toan nam trc, bang 7: D toan chi ph san xuat
chung va bang 9: D toan chi ph ban hang va quan ly doanh nghiep. Gia tr hao mon luy ke tren
bang can oi ke toan ngay 31/12/2006 la 1.808 trieu ong, cong them vi gia tr hao mon luy ke tang
len trong nam d toan la 1.280 trieu ong (776 trieu ong + 504 trieu ong).
(6). So lieu tren bang can oi ke toan ngay 31/12/2006 (khong thay oi).
(7). So lieu c tnh t bang 5D toan chi tien mua nguyen vat lieu trc tiep. So d khoan phai tra
ngi ban cuoi nam 2007 la 50% 2.336 trieu ong.
(8). So lieu tren bang can oi ke toan ngay 31/12/2006 (khong thay oi).
(9). Bang can oi ke toan nam trc (khoan nay khong co thay oi).
(10). So lieu c tnh t bang 12: Bang can oi ke toan nam trc, bang 11: D toan ket qua hoat
ong kinh doanh va bang 10: D toan tien.
Li nhuan sau thue cha phan phoi tren bang can oi ke toan en ngay 31/12/2007: 1.756 trieu ong + 1.839
trieu ong 300 trieu ong.
3/30/2013

45