Professional Documents
Culture Documents
GVHD: L Th Dip
Trang 1
LI M U
1, L do chn ti
Nhng nm gn y cng vi s i mi ca t nc, kinh t Vit Nam
ang tng bc i ln ha nhp cng vi s pht trin nh v bo ca nn kinh
t th gii. Cc DN ngy cng nhiu nn cnh tranh cng ngy cng gay gt. Xu
th pht trin nh vy cng i hi cc DN thuc cc ngnh ngh ca nn kinh
t quc dn phi khng ngng i mi trong cch thc qun l, kinh doanh ng
thi phi c nhng chnh sch c th v kinh t ti chnh duy tr hot ng v
pht trin ca n v mnh. Hot ng trong nn kinh t th trng i hi cc
DN mt mt phi trang tri c ton b chi ph bng kt qu sn xut, mt khc
phi m bo c li, c tch ly nhm khng ngng nng cao i sng vt cht
ca cn b cng nhn vin v m rng sn xut kinh doanh, to lp v th ca
mnh trn thng trng cnh tranh khc lit nh hin nay. lm c iu
, cc DN cn phi c nhng i sch ph hp, tm mi bin php tit kim
chi ph. Mt trong nhng khon chi ph m DN no cng quan tm n l chi
ph v nhn cng. Chi ph ny c biu hin qua tin lng v cc khon trch
theo lng m DN phi tr cho ngi lao ng ca mnh.
Tin lng lun l vn c x hi ch n bi ngha kinh t v x
hi to ln ca n. Tin lng l mt vn rt quan trng, n gp phn quyt
nh s thnh cng hay tht bi ca tng DN. Mt chnh sch tin lng hp l
l c s, n by cho s pht trin ca DN.
i vi DN, tin lng l mt phn khng nh ca chi ph sn xut. Nu
DN vn dng ch tin lng hp l s to ng lc cho tng nng sut lao
ng.
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 2
GVHD: L Th Dip
Trang 3
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 4
3. Mc ch nghin cu.
Mc ch ca chuyn ny l nh gi chnh xc thc trng k ton tin
lng v cc khon trch theo lng ti cng ty TNHH May Kim Anh. Trn c
s tm ra gii php nhm hon thin cng tc K ton tin lng v cc
khon trch theo lng ti cng ty.
4. i tng v phm vi nghin cu.
i tng nghin cu l thc trng k ton tin lng v cc khon trch
theo lng.
Phm vi nghin cu l thc trng k ton tin lng v cc khon trch
theo lng ti phng hnh chnh ca cng ty trong thng 1 nm 2011.
5. Phng php nghin cu
Phng php k ton: - Phng php chng t k ton
- Phng php ti khon k ton
- Phng php tnh gi
- Phng php tng hp - cn i k ton.
Tham kho gio trnh ti liu, cc quy tc chun mc
Phng php nghin cu l lun
Phng php phn tch nh gi.
6. Ni dung chuyn gm 3 chng:
Chng 1: Tng quan v cng ty TNHH May Kim Anh v nhng
l lun chung v lao ng, tin lng v cc khon trch theo lng.
Chng 2: Thc trng k ton tin lng v cc khon trch theo lng ti
cng ty TNHH May Kim Anh.
Chng 3: Mt s kin nhm hon thin k ton tin lng v cc
khon trch theo lng ti cng ty TNHH May Kim Anh.
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 5
Chng 1:
Tng quan v cng ty TNHH May Kim Anh
1.1 Qu trnh hnh thnh v pht trin
Thc hin ch trng, chnh sch ca Nh nc, ng li ca ng v
pht trin nn kinh t nhiu thnh phn, gp phn xy dng v pht trin ngnh
may mc ni ring v pht trin nn cng nghip ni chung ca t nc, a
kinh t t nc ln mt tm cao mi; hng lot cc cng ty, x nghip cng
nghip may ra i. Cng ty TNHH May Kim Anh cng ra i trong bi cnh y.
Cng ty TNHH May Kim Anh ra i gp phn lm y nhanh tc pht
trin, qun l v s dng c hiu qu ngun vn sn xut kinh doanh, to thm
cng n vic lm cho ngi lao ng, gp phn lm giu cho mt s lng ng
o c nhn v ton x hi.
Cng ty TNHH May Kim Anh c thnh lp vo T11/2006 c tr s t
ti L 3-1 khu cng nghip Ty Bc Ga - Thnh ph Thanh Ha - Tnh Thanh
Ha. Cng ty TNHH May Kim Anh l mt cng ty c t cc php nhn, c con
du ring v ti khon Ngn hng.
* S lc v cng ty TNHH may Kim Anh.
Tn y : Cng ty TNHH May Kim Anh.
Tn ting anh: Kim Anh Garment company.
a ch Email: kimanh garment @gmail.com
Vn iu l:
3.550.000.000
M s thu: 2801005476
Tr s chnh: L 3-1 khu cng nghip Ty Bc Ga - Thnh ph Thanh
Ha - Tnh Thanh Ha.
in thoi: 0373 716 967
Fax; 0373 716 967
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 6
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 7
V cng tc tr lng cho ngi lao ng, cng ty lun thanh ton y
v ng hn, m bo ngi lao ng yn tm v n nh cuc sng lm vic
tt hn na.
1.2.2 C s vt cht
Cng ty TNHH May Kim Anh c mt h thng c s vt cht c trang
b kh y m bo iu kin cho qun l v sn xut.
Tng quan cng ty c mt khun vin rng, 1 phng bo v, mt dy nh
vn phng v mt khu dnh cho sn xut sn phm.
Dy nh vn phng cng ty gm c: 1 phng gim c, 1 phng ph gim
c, 1 phng hp v tip khch, 1 phng k ton tng hp. Cc vn phng u
c trang b h thng my tnh ni mng m bo lun cp nht thng tin v
tin lin h t hng vi khch hng qua email.
Khu nh sn xut ca cng ty gm c mt phng thit k v ct may, mt
kho nguyn vt liu, mt kho ph liu v 3 dy nh dnh cho sn xut. Cc dy
nh ny cng c b tr trang thit b y phc v cho cng nhn sn
xut tt nht. Dy nh sn xut c trang b mt h thng my may hin i
nhp khu t nc ngoi v thng xuyn c kim tra bo dng m bo
iu kin k thut phc v cho sn xut.
1.2.3 Ngnh ngh kinh doanh.
Cng ty TNHH May Kim Anh l DN va sn xut va kinh doanh theo
chc nng, nhim v v ngnh ngh ng k theo ng khun kh ca Hin
Php v Php Lut.
Cng ty TNHH May Kim Anh c phng thit k cc loi mu m SP, sn
xut v tiu th chnh cc SP .
Cng ty TNHH May Kim Anh tham gia lin kt cng cc DN khc m
rng sn xut xung cc a phng, hp tc x nhm pht trin s nghip ca
mnh.
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 8
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 9
GIM
C
PH G
KINH DOANH
PH G
SN XUT
Phng
k
hoch
vt t.
Phng
k thut
KCS,
thit b.
Phng
t chc
hnh
chnh.
Qun c
phn xng
may.
T
ct
T
may 1
T
may 2
Phng
kinh
doanh.
Phng
k ton
ti
chnh.
Phng
xut nhp
khu.
Ca hng
gii thiu
sn phm.
T
may
3
T
may
4
T KCS
(Kim
hng)
T
hon
thin
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 10
Chc nng, quyn hn ca cc chc danh, phng ban trong cng ty.
* Gim c.
Gim c cng ty l ngi i din cho cng ty v quyn li, ngha v
sn xut kinh doanh ca cng ty theo quy nh hin hnh. Gim c l ngi c
quyt nh cao nht trong cng ty. Mi hot ng ca cng ty u c s ng
h nht tr ca hi ng thnh vin cng ty, c gim c thng qua v k
duyt hoc c ngi gim c y quyn k duyt th mi c thc hin.
Nu trong qu trnh hot ng cng ty c sai phm no th gim c l
ngi u tin chu trch nhim theo quy nh ca php lut.
* Ph Gim c.
Ph gim c l ngi c gim c y quyn, thay mt gim c gii
quyt cc vn thuc quyn hn v trch nhim ca mnh. Cc gim c u
di quyn gim c, chu s ch o trc tip t gim c v chu trch nhim
trc gim c v phn vic c giao ph.
Ph gim c sn xut chu trch nhim v nhng phn vic lin quan n
sn xut v k thut... nhm sn xut c h thng, nng sut v hiu qu.
Ph gim c kinh doanh chu trch nhim nhng phn vic lin quan n
kinh doanh v cc phng ban nh: phng hnh chnh, phng kinh doanh, ca
hng gii thiu sn phm... nhm qun l tiu th tt hng ha v tng doanh thu
cho cng ty.
* Cc phng ban chuyn mn nghip v.
Cc phng ban chuyn mn nghip v ca cng ty c chc nng tham
mu v gip vic cho ban gim c, trc tip iu hnh theo chc nng chuyn
mn chu s ch o ca ban gim c.
- Phng k hoch vt t chu trch nhim lp k hoch sn xut theo di
cc m hng, lm th tc xut hng, vn chuyn hng, qun l kho hng ca
cng ty. Phng ny cn chu trch nhim chi phi k hoch sn xut cho cc
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 11
GVHD: L Th Dip
Trang 12
B phn
k thut
nghin
cu v v
ra giy
mu.
Ct v
may sn
phm mu
theo yu
cu t
hng ca
khch.
Gi sn
phm
mu cho
khch
hng
kim tra
v duyt
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 13
K thut
ra s ct.
T ct.
K thut
hng dn.
T may 1, 2, 3
v 4.
Kho
nguyn ph
liu.
L hi
sn phm.
KCS
kim hng.
ng gi
sn phm.
Xut sn phm
giao cho khch hng.
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 14
K TON
TRNG
K TON
TNG HP
K TON
NLVL,
THNHPHM,
CNG C
DNG C
K TON
THEO DI
CNG N CA
KHCH HNG
K TON
TIN LNG
V CC
KHON TRCH
THEO LNG
K TON BN
HNG V
XC NH
KT QA
KINH DOANH
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 15
GVHD: L Th Dip
Trang 16
GVHD: L Th Dip
Trang 17
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 18
GVHD: L Th Dip
Trang 19
S
qu.
S ng k
chng t ghi s
Bng tng hp
chng t cng loi.
S ( th)
k ton chi tit.
CHNG T
GHI S
S CI.
Bng
tng hp
chi tit.
Bng cn i
s pht sinh.
BO CO TI
CHNH
GVHD: L Th Dip
Trang 20
Ghi ch:
Ghi hng ngy:
Ghi cui thng:
i chiu, kim tra:
*S ng k chng t ghi s l s k ton tng hp dng ghi chp cc
nghip v kinh t pht sinh theo trnh t thi gian. S ny dng theo di,
qun l chng t ghi s v kim tra, i chiu s liu vi bng cn i s
pht sinh.
Vo nh k ( cui thng, qu, nm) k ton tng cng s tin pht sinh
trn s ng k chng t ghi s ly s liu i chiu, kim tra vi bng cn
i s pht sinh.
* S ci theo hnh thc chng t ghi s l s k ton tng hp dng
ghi chp cc nghip v kinh t pht sinh theo ti khon k ton c quy
nh trong ch k ton c p dng cho DN. S liu ghi trong s ci dng
kim tra, i chiu vi s liu ghi trn bng tng hp chi tit hoc s k ton
chi tit. S ci c dng ln cn c lp bng cn i s pht sinh v lp
BCTC.
1.4.3 H thng s sch theo hnh thc k ton trn my vi tnh.
T cc chng t gc ban u, k ton nhp cc d liu vo my tnh
mt cch chnh xc v ng khoa hc. My tnh s t ng lm vic v cho ra
cc s sch cn thit lin quan n s liu m k ton nhp. Sau khi x l
s liu, gia nin , cui nin k ton bt tay vo vic lp bo co np
theo ng thi gian quy nh.
1.4.4 Cc chnh sch k ton ch yu.
Cng ty TNHH May Kim Anh thc hin nghip v k ton theo lut
k ton hin hnh v mang nhng nt ch yu sau y:
- K k ton l nm dng lch, bt u t 01/01 v kt thc vo
31/12 ca nm .
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 21
GVHD: L Th Dip
Trang 22
ngi ra quyt nh, l nhng thng tin cng khai v ti sn, kt qu hot
ng kinh doanh ca DN... phc v cho cc i tng bn trong v bn ngoi
DN. Cc i tng ny c quan h li ch trc tip hoc gin tip n cng ty
gm: cc nh qun l DN, cc c quan qun l chc nng ca Nh nc ( c
quan thu, c quan ti chnh, c quan thng k, c quan qun l ng k kinh
doanh nh: s k hoch, b k hoch u t, cc i tng khc (cc ch n
hin ti v tng lai, cc nh u t, ngi cung cp...).
Vic lp v trnh by bo co ti chnh DN phi tun th nhng yu
cu c quy nh ti chun mc 21 Trnh by bo co ti chnh l:
trung thc, hp l, chnh sch k ton phi ph hp vi quy nh ca chun mc
k ton, vic trnh by phi trung thc hp l tnh hnh ti chnh v tnh hnh kt
qu hot ng sn xut kinh doanh ca cng ty, phn nh ng bn cht kinh t
cc nghip v pht sinh, trnh by phi khch quan, y trn mi kha cnh
v phi tun th nguyn tc thn trng.
Vic lp v trnh by bo co ti chnh ca cng ty c p dng theo
cc nguyn tc sau: nguyn tc c s dn tch, nguyn tc nht qun, tnh trng
yu, nguyn tc c th so snh c.
K lp bo co ti chnh ca n v: nm dng lch bt u t 01/01
n 31/12 ca nm kinh doanh v theo qu.
H thng bo co ti chnh ca cng ty bao gm:
- Bng cn i k ton.
Mu s B 01- DN
Mu s B 02- DN
- Bo co lu chuyn tin t.
Mu s B 03- DN
Mu s B 09- DN
Mu s B 01b- DN
Mu s B 02b- DN
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 23
Mu s B 03b- DN
Mu s B 09a- DN
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 24
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 25
GVHD: L Th Dip
Trang 26
GVHD: L Th Dip
Trang 27
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 28
Chng 2:
Thc trng k ton tin lng v cc khon trch theo lng
ti cng ty TNHH May Kim Anh.
2.1 c im v lao ng v cng tc qun l lao ng ti n v.
2.1.1 c im v lao ng
Cng ty TNHH May Kim Anh thuc loi hnh DN va sn xut va
kinh doanh cc mt hng may mc phc v nhu cu tiu dng trong nc v
xut khu ra nc ngoi.
Do c th l DN sn xut nn lao ng ca cng ty cng kh a
dng v trnh . Cn b, CNV cng ty c trnh i hc, cao ng, trung cp
v lao ng ph thng.
Cng ty TNHH May Kim Anh l mt cng ty c i ng cn b,
CNV nhit tnh, nng ng, sang to v c trnh chuyn mn nghip v. Ton
cng ty c 311 cn b, CNV. C th nh sau:
- Gim c: 1 ngi.
- Ph gim c: 2 ngi.
- Trng phng: 6 ngi.
- Ph phng: 6 ngi.
- Nhn vin vn phng: 32 ngi.
- Cng nhn sn xut: 250 ngi.
- Bo v v nhn vin phc v: 12 ngi.
- Nhn vin y t: 2 ngi.
Cng ty TNHH May Kim Anh lin tc tuyn lao ng theo ma v
p ng kp thi nhu cu sn xut v kinh doanh khi c nhiu n t hng.
V cng tc o to ngh cng ty kt hp c o to trn l thuyt gn
vi thc hnh va gip nng cao tay ngh cho cng nhn va gip tng thm gi
tr cho DN. Cng ty c o to ngh cho c cng nhn vin v cn b qun l.
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 29
Ch tiu
S cn b CNV
T trng (%)
- Tng s cn b CNV
311
100
+ Nam
111
35.7
+ N
200
64.3
- Trnh
55
17.7
+ Trung cp
80
25.7
+ Lao ng ph thng
176
56.6
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 30
GVHD: L Th Dip
Trang 31
2.2
Qu
lng
hnh
thc
tin
lng
cng
ty
GVHD: L Th Dip
Trang 32
ca cng nhn sn xut c hch ton v phn b gin tip vo chi ph sn xut
cc loi SP c lin quan theo tiu thc phn b thch hp.
m bo cho DN hon thnh v vt mc k hoch sn xut th
vic qun l v chi tiu qu tin lng phi hp l, tit kim phc v tt cho
cng vic thc hin k hoch sn xut kinh doanh ca DN.
2.2.2 Hnh thc tin lng.
a, Hnh thc tin lng theo thi gian.
Hnh thc tr lng theo thi gian l hnh thc m tin lng tr cho
ngi lao ng tnh theo thi gian lm vic, cp bc hoc chc danh v thang
lng theo quy nh.
Theo hnh thc ny, tin lng thi gian, tin lng phi tr c tnh
bng: Thi gian lm vic thc t nhn vi mc lng thi gian.
Tin lng thi gian vi n gi tin lng c nh gi l tin lng
thi gian gin n. Tin lng thi gian gin n c th kt hp ch tin
thng khuyn khch ngi lao ng hng hi lm vic, to nn tin lng c
thng vi c hai cch: lng thi gian gin n v lng thi gian c thng.
p dng tr lng theo thi gian, DN phi theo di ghi chp thi
gian lm vic ca ngi lao ng v mc lng thi gian ca h.
DN tr tin lng thi gian cho nhng cng vic cha xy dng c
nh mc lao ng, cha c n gi tin lng sn phm. Cng ty p dng tr
lng cho nhn vin khi vn phng nh hnh chnh, qun tr, thng k, k ton,
nhn vin phng ti v.
Hnh thc tin lng thi gian mc d tnh n thi gian lm vic
thc t nhng n vn cn mt s hn ch nht nh l cha gn kt c tin
lng v cht lng v kt qu lao ng, v vy cc DN cn kt hp cc bin
php khuyn khch kim tra chp hnh k lut lao ng ngi lao ng t
gic, lm vic c k lut v nng sut cao.
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 33
Mc
=
lng
ti thiu
H s
Ph cp
lng
+ ( nu c)
hin thi
= 6% x 3.570.000 = 214.200 .
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 34
ca anh l 6% mc lng
Ph cp TN
GVHD: L Th Dip
Trang 35
GVHD: L Th Dip
Trang 36
GVHD: L Th Dip
Trang 37
GVHD: L Th Dip
Trang 38
Mu s 01a - LTL
Mu s 02 - LTL
Mu s 02 - LTL
Mu s 05 - LTL
Mu s 06 - LTL
Mu s 10 - LTL
Mu s 11 - LTL
GVHD: L Th Dip
Trang 39
TK 334
TK 141,138,338,333
TK 622
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 40
cc khon khu tr vo
lng ca CNV
TK 111,112
TK 627
Thanh ton lng v cc
TK 512
TK 641, 642
Thanh ton lng bng SP
TK 3331
TK 3383, 353
Thu GTGT
Kt cu TK 338 nh sau:
Bn N
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 41
TK 334
TK 338
HBXH tr thay
TK 622,627,641,642
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 42
CNV
TK 111, 112
TK 334
Np BHXH, BHYT,
BHTN,KPC,
V d: Trong thng 1/ 2011 tnh tin lng phi tr cho ngi lao ng
cng ty TNHH May Kim Anh nh sau: cho cng nhn trc tip sn xut ca T
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 43
37.000.000
N TK 627:
25.000.000
N TK 641:
27.000.000
N TK 642:
28.000.000
C TK 334:
117.000.000
N TK 627:
N TK 641:
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 44
N TK 642:
N TK 334:
C TK 338:
35.685.000.000
CT: - TK 3382:
117.000.000 x 2% = 2.340.000
- TK 3383:
- TK 3384:
- TK 3389:
117.000.000 x 2% = 2.340.000
35.685.000.000
- TK 3382:
2.340.000
- TK 3383:
25.740.000
- TK 3384:
5.265.000
- TK 3389:
2.340.000
C TK 112:
35.685.000.000
GVHD: L Th Dip
Trang 45
T l trch trc
x
tin lng
ngh php
Bn C:
- Cc khon chi ph c trch trc tnh vo chi ph SXKD trong k.
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 46
TK 334
TK 335
TK 622
TK 622
s trch tha
36
BHXH
SC hng
cng
Quy ra
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
n v: Cng ty TNHH
Nguyn Th Thy
o Th Thanh
Phan Minh Tm
Nht minh
Trnh Th Thy
1
X
H v tn
TT
Cp
bc
lng
hoc
cp bc
chc
v
28
28
29
29
30
30
31
31
phm
gian
24
22
22
24
26
26
22
30
33
sn
thi
32
lng
hng
hng
lng
SC
SC
35
lng
lng
34
hng %
vic
vic hng
100%
SC ngh
SC ngh
Mu s 02-LTL
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 48
Lng TG
Mc
H v Tn
lng
c bn
SC
ST
Lng
Ph cp
SP
khc
S
C
Tng s
k I
ST
K II
khon
khu tr
Tnh ST
nh
8.5%
BHXH
3570000
26
3570000
26
3230000
3 Trnh Th Thy
2975000
30
3432692
4 Nguyn Th Thy
2975000
22
2517307
2517307
5 o Th Thanh
2720000
24
2510769
6 Phan Minh Tm
2720000
22
7 Nht Minh
2720000
8 Trng.ThuTrang
2720000
Tng Cng
Tm ng
Cc
255000
3825000
325125
3499875
274550
955450
257210
3226482
1000000
252875
1264432
2510769
2000000
231200
279569
2301538
2301538
2000000
231200
70338
22
2301538
2301538
1300000
231200
770338
24
2510769
2510769
1000000
231200
1279569
196
22374613
22680613
9300000
2034560
11346053
3230000
51000
306000
2000000
3483692
Ngy 05/02/2011
Ngi lp biu
K ton trng
( k, h tn)
( k, h tn )
n v: Cng ty TNHH
May Kim Anh
Gim c
( k, h tn, ng du)
Mu s:11 - LTL
( Ban hnh theo Q s 15/2006/Q- BTC
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 49
c
TK
TK
Ph
Lng
Cng
cp
BHXH
BHYT
KPC
BHTN
(22%)
(4,5%)
(2%)
(2%)
1.110.000
740.000
370.000
Cng
i
ng
8.140.000
TK622
37.000.000
37.000.000
TK627
25.000.000
25.000.000
4.000.000
750.000
500.000
250.000
5.500.000
TK641
27.000.000
27.000.000
4.320.000
810.000
540.000
270.000
5.940.000
TK642
28.000.000
28.000.000
4.480.000
840.000
560.000
280.000
6.160.000
TK334
7.020.000
1.755.000
1.170.000
9.945.000
Cng
117.000.000
117.000.000
25.740.000
5.265.000
2.340.000
2.340.000
35.685.000
(t 1)
5.920.000
K ton trng
( k, h tn)
( k, h tn )
Gim c
( k, h tn, ng du)
T bng chm cng, bng phn b tin lng cng cc chng t khc
k ton tin hnh lp mt s chng t ghi s lm cn c lp s ng k
chng t ghi s v vo s ci, sau ln bo co.
n v: Cng ty TNHH
Mu s:S02a- DN
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 50
CHNG T GHI S
S 01
Ngy 31/01/2011
n V: VN
S hiuTK
Trch yu
S tin
622
37.000.000
627
25.000.000
641
27.000.000
642
28.000.000
Tng Cng
334
117.000.000
117.000.000
Km theo 05 chng t gc
Ngy 31/12/2011
Ngi lp phiu
K ton trng
( K, h tn )
( K, h tn )
n v: Cng ty TNHH
May Kim Anh
Mu s:S02a- DN
( Ban hnh theo Q s 15/2006/Q- BTC
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 51
CHNG T GHI S
S 02
Ngy 31/01/2011
VT: VN
S hiuTK
Trch yu
S tin
622
8.140.000
627
5.500.000
641
5.940.000
642
6.160.000
334
9.945.000
338
Tng Cng
35.685.000
Km theo 06 chng t gc
Ngy 31/12/2011
Ngi lp phiu
( K, h tn )
K ton trng
( K, h tn )
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 52
n v: Cng ty TNHH
Mu s:S02a- DN
CHNG T GHI S
S 03
Ngy 31/01/2011
VT: VN
Trch Yu
Thanh ton lng thng cho CNV
Cng
S hiu TK
S Tin
334
111
17.000.000
112
100.000.000
117.000.000
Km theo 02 chng t gc
Ngy 31/12/2011
Ngi lp phiu
( K, h tn )
K ton trng
( K, h tn
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 53
n v: Cng ty TNHH
Mu s: 02- TT
PHIU CHI
Quyn s: 01
Ngy 06/02/2011
S: 01
N TK 334
C TK 111
L do chi
S tin
: 17.000.000
( Vit bng ch )
: Mi by triu ng chn.
Km theo
: 02 chng t gc.
Th Trng n V
(K, h tn)
K Ton Trng
(K, h tn)
Th Qu
(K, h tn)
Ngi Nhn
(K, h tn)
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 54
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 55
n v: Cng ty TNHH
Mu s:S02a- DN
B phn.........................
CHNG T GHI S
S 04
Ngy 31/01/2011
Trch Yu
S hiu TK
S Tin
Np BHXH
338
112
35.685.000
Cng
35.685.000
Km theo 01 chng t gc
Ngy 31/12/2011
Ngi lp phiu
( K, h tn )
K ton trng
( K, h tn)
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 56
n v: Cng ty TNHH
Mu s:S02b- DN
Ty Bc Ga- TH
S NG K CHNG T GHI S
Thng 1 nm 2011
Chng t ghi s
S
Chng t ghi s
S tin
Ngy,
thng
01
31/01
117.000.000
02
31/01
35.685.000
03
31/01
117.000.000
04
31/01
35.685.000
Cng thng
Cng ly k t u
qu
S tin
Cng thng
305.370.000
305.370.000
Ngy, thng
Cng ly k t u
qu
S ny c 01 trang
Ngy m s: 01/01/2011
Ngy 31/01/2011
Ngi ghi s
K ton trng
( k, h tn)
( k, h tn )
Gim c
( k, h tn, ng du )
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 57
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 58
n v: Cng ty TNHH
Mu s:S02c1- DN
Ty Bc Ga- TH
S CI
( Dng cho hnh thc k ton chng t ghi s)
TK 334- Phi tr ngi lao ng
n V: VN
Chng t ghi s
S NgyThng
S Tin
TK
Din Gii
i
ng
S d u thng
C
15.000.000
31/01/2011
622
37.000.000
627
25.000.000
641
27.000.000
642
28.000.000
31/01/2011
03
31/01/2011
338
9.945.000
111
17.000.000
112
100.000.000
126.945.000 117.000.000
24.945.000
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 59
S ny c 01 trang.
Ngy m s 01/01/2011
Ngy 31/01/2011
Ngi ghi s
K ton trng
(k, h tn)
( k, h tn )
Gim c
( k, h tn, ng du)
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 60
n v: Cng ty TNHH
Mu s:S02c1- DN
Ty Bc Ga- TH
S CI
( Dng cho hnh thc k ton chng t ghi s)
TK 338- Phi tr , phi np khc
n V: VN
Chng t ghi s
S
Din Gii
NgyThng
S Tin
TK i
ng
S d u thng
S pht sinh trong thng
02
30/12
622
8.140.000
627
5.500.000
641
5.940.000
642
6.160.000
334
9.945.000
30/12
Np BHXH
112
35.685.000
35.685.000
35.685.000
35.685.000
0
S ny c 01 trang.
Ngy m s 01/01/2011
Ngy 31/01/2011
Ngi ghi s
K ton trng
(k, h tn)
( k, h tn )
Gim c
( k, h tn, ng du)
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 61
n v: Cng ty TNHH
Mu s 03 - TT
Giy Ngh Tm ng
Ngy 15 thng 01 nm 2011
S : 01
Knh gi: ..Gim c cng ty
Tn ti l:. Phm Anh Thng
a ch: .Vn phng Hnh Chnh
ngh cho tm ng s tin: 9.300.000
(vit bng ch) : Chn triu ba trm ngn ng chn.
L do tm ng: Tm ng lng thng 1 cho CBCNV phng hnh chnh.
Thi hn thanh ton: .. Ngy 31 thng 01 nm 2011
Th trng
n v
(k, h tn)
K ton
trng
(k, h tn)
ph trch
Ngi ngh
b phn
tm ng
(k, h tn)
(k, h tn)
GVHD: L Th Dip
Trang 62
n v: Cng ty TNHH
Mu s: 02- TT
PHIU CHI
Quyn s: 01
Ngy 06/02/2011
S: 01
N TK 334
C TK 111
L do chi
S tin
: 9.300.000
( Vit bng ch )
Km theo
: 02 chng t gc.
Th Trng n V
(K, h tn)
K Ton Trng
(K, h tn)
Th Qu
Ngi Nhn
(K, h tn)
(K, h tn)
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 63
Tm ng lng thng 1
S TT
H v Tn
2.000.000
Nguyn Th Thy
1.000.000
o Th Thanh
2.000..000
Phan Minh Tm
2.000.000
Nht Minh
1.300.000
Trng.ThuTrang
1.000.000
Tng Cng
9300000
S Tin
K Nhn
Ngy 15/01/2011
K Ton Trng
( K, h tn)
( K, h tn)
Gim c Cng Ty
( K, h tn)
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 64
GVHD: L Th Dip
Trang 65
GVHD: L Th Dip
Trang 66
GVHD: L Th Dip
Trang 67
Chng 3:
Mt s kin nhm hon thin k ton thin k ton tin
lng v cc khon trch theo lng ti cng ty TNHH May
Kim Anh.
3.1 S cn thit phi t chc hch ton k ton lao ng, tin
lng v cc khon trch theo lng ti cng ty TNHH May Kim Anh.
Trong nn kinh t th trng hin nay, xu hng chung ca tt c cc
doanh nghip mun tn ti, ng vng trn thng trng u phi ch trng
pht trin v bo v tt ngun nhn lc cho sn xut. Vi vy trong qu trnh sn
xut ra sn phm hng ho, vn tr lng cho ngi lao ng l mt vn
thit yu nhm nng cao nng sut lao ng, nng cao hiu qu sn xut kinh
doanh, ci thin i sng vt cht tinh thn ca ngi lao ng.
Tin lng l mt phn c lp trong doanh nghip l phng tin
hiu qu thu ht lao ng c tay ngh cao v to ra lng trung thnh ca
ngi lao ng vi doanh nghip. Vic s dng tin lng lm chc nng n
by kinh t hon ton ph thuc vo mc tho mn ca iu kin sinh hot v
nng cao trnh mi mt cho bn thn ngi lao ng. Mt khc n cn to
nn s thnh cng v hnh nh p ca doanh nghip trn th trng. iu ny
c ngha l mun xc nh ng mc tin lng cn phi cn c vo kt qu lao
ng ca mi ngi, mi tp th, ng thi mc lng phi gn vi trnh
pht trin kinh t, quan h cung cu v lao ng v s bin ng v gi c th
trng v vn lm pht.
Tin lng cng lun gn vi quy lut nng cao nng sut lao ng
l c s tng tin lng, tin thng ng thi cng l ng lc thc
y vic nn cao cht lng sn phm. Nng cao vai tr khuyn khch vt cht
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 68
ca tin lng to iu kin tt nht gia thu nhp v s cng hin ca ngi
lao ng trong s nghip chung ca doanh nghip cng nh cho ton x hi.
Nn sn xut ngy cng pht trin, tch lu cng nhiu v m rng th
tin lng c xu hng ngy cng tng, i sng ca ngi lao ng ngy cng
c ci thin. Do vy, hon thin cng tc t chc tin lng l vn v
ang c ton x hi quan tm nhm xy dng c mt chnh sch tin lng
hp l to ng lc thc y ngi lao ng khng ngng nng cao hiu qu
cng tc gp phn pht trin cho cc doanh nghip v x hi.
Cng tc k ton tin lng cng hon thin s l ng lc thc y
tng nng sut lao ng, tng thu nhp cho ngi lao ng, tng li nhun cho
DN v gp phn a nn kinh t pht trin. Nh vy, hon thin cng tc k
ton tin lng v cc khon theo lng l mt mc tiu v cng quan trng i
vi bt k mt DN no v tt nhin i vi cng TNHH May Kim Anh cng
khng phi l ngoi l.
3.2 Phng hng hon thin t chc hch ton k ton lao ng,
tin lng v cc khon trch theo lng ti cng ty TNHH May Kim Anh.
Sau thi gian thc tp ti cng ty TNHH May Kim Anh, xut pht t
tnh hnh thc tin em xin c mt s kin v phng hng hon thin t chc
k ton tin lng v cc khon trch theo lng ti cng ty nh sau:
- Ban lnh o v phng kinh doanh phi nng ng hn na trong
vic tm kim thm nhiu bn hng cng nhn c nhiu vic lm hn tng
thu nhp.
- Cng ty cn lp thm phng Marketting giu nng lc m rng
v khai thc c hiu qu hn na th trng trong v ngoi nc.
- T chc v phn cng, phn nhim r rng hn, c th v st sao hn
c th theo di v lp cc chng t, cc bo co tin lng st sao v hiu
qu hn.
- Xy dng c ch tin lng hp l.
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 69
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 70
GVHD: L Th Dip
Trang 71
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 72
KT LUN
K ton tin lng v cc khon trch theo lng l vic lm khng
th thiu trong cng tc t chc k ton ca DN, gip cho cng tc qun l lao
ng ca DN i vo n np, thc y cn b CNV chp hnh k lut lao ng,
tng nng sut lao ng v hiu qu cng tc gp phn to c s cho vic tr
lng v tr cp BHXH ng ch , chnh sch.
Gii quyt tt vn tin lng v cc khon thanh ton khc cho
ngi lao ng DN s to c nim tin cho h, khi h s n lc ng gp
ht mnh phc v s pht trin ca cng ty. lm c iu ny i hi b
phn k ton phi nm r cc quy nh ca Nh nc cng nh thc hin tt
cng tc k ton tin lng. Nh vy, DN s d dng hn trong vic tin ti
c bn mc tiu c bn ca tin lng l: thu ht nhn vin, duy tr nhn
vin gii, kch thch ng vin nhn vin v p ng c cc yu cu ca php
lut m li m bo c li cho DN mnh.
Cng tc k ton tin lng v cc khon trch theo lng c t
chc tt s gp phn qun l cht ch, thc y vic chp hnh tt cc ch
trng chnh sch ca ng v Nh nc v ch lao ng, m bo tnh phn
b ng n tin lng v cc khon trch theo lng nhm h thp gi thnh
sn phm, tng thu nhp cho ngi lao ng v tng li nhun cho cng ty.
Thi gian thc tp ti cng ty TNHH May Kim Anh em c c hi
tip xc, tm hiu v nghin cu thc trng v k ton tin lng v cc khon
trch theo lng, em nhn thy c tm quan trng ca k ton tin lng v
cc khon trch theo lng ti cng ty, thy c s khc bit khng nh
gia l thuyt v thc tin. Qua em thu thp v hc hi c kh nhiu bi
hc thc t tht s hu ch i vi mt sinh vin sp ra trng.
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 73
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 74
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 75
MC LC
Trang
LI M U .....................................................................................................
1. L do chn ti..........................................................................................
2.Lch s nghin cu........................................................................................
3. Mc ch nghin cu....................................................................................
4. i tng v phm vi nghin cu ..............................................................
5. Phng php nghin cu.............................................................................
6. Ni dung chuyn gm 3 chng:............................................................
Chng 1: Tng quan v cng ty TNHH May Kim Anh v nhng l lun
chung v lao ng, tin lng v cc khon trch theo lng ti cng
ty..........................................................................................................
A, Tng quan v cng ty TNHH May Kim Anh..............................................
1.1 Qu trnh hnh thnh v pht trin .............................................................
1.2 Mt s nt khi qut s lc v tnh hnh cng ty.....................................
1.2.1.Vn v tnh hnh ti chnh ca cng ty...............................................
1.2.2 C s vt cht ....................................................................................
1.2.3 Ngnh ngh kinh doanh......................................................................
1.3 c im b my sn xut kinh doanh ......................................................
1.3.1 B my qun l...................................................................................
1.3.2 Quy trnh cng ngh sn xut ca cng ty..........................................
1.4 c im t chc cng tc k ton ca cng ty.........................................
1.4.1 c im v t chc b my k ton.................................................
1.4.2 Hnh thc v phng php k ton....................................................
1.4.3 H thng s sch theo hnh thc k ton trn my vi tnh.................
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 76
GVHD: L Th Dip
Trang 77
2.3.2 Qu BHYT......................................................................................
2.3.3 Qu KPC.......................................................................................
2.3.4 Qu BH tht nghip..........................................................................
2.4 K ton chi tit tin lng v cc khon trch theo lng ti cng ty
TNHH May Kim Anh..........................................................................................
2.4.1 Cc chng t s dng.......................................................................
2.4.2 Ti khon s dng............................................................................
2.4.3 K ton chi tit tin lng v cc khon trch theo lng ti cng ty
TNHH May Kim Anh.........................................................................................
2.5 K ton tng hp tin lng v cc khon trch theo lng ti cng ty
TNHH May Kim Anh..........................................................................................
2.5.1 K ton tng hp tin lng ti cng ty...........................................
2.5.2 K ton tng hp cc khon trch theo lng ti cng ty................
a, K ton qu BHXH...............................................................................
b, K ton qu BHYT...............................................................................
c, K ton qu KPC................................................................................
d, K ton qu BH tht nghip.................................................................
2.6 nh gi vic t chc k ton tin lng v cc khon trch theo lng
ti cng ty TNHH May Kim Anh.......................................................................
* Tnh hnh s dng qu tin lng ti cng ty........................................
* u im..................................................................................................
* Nhc im............................................................................................
GVHD: L Th Dip
Trang 78
3.2 Phng hng hon thin t chc hch ton k ton lao ng, tin lng v
cc khon trch theo lng ti cng ty TNHH May Kim Anh...............................
3.3 Mt s gii php gp phn hon thin hch ton k ton lao ng, tin
lng v cc khon trch theo lng ti cng ty TNHH May Kim Anh.............
3.3.1 Hon thin v vic tnh tin lng phi tr cho cng nhn vin................
3.3.2 Hon thin v h thng chng t k ton tnh lng cho ngi lao
ng....................................................................................................................
3.3.3 Hon thin v ch tin thng cho ngi lao ng........................ ... ...
3.3.4 Hon thin v cng tc o to lao ng ti cng ty......................... ....
KT LUN........................................................................................................
Ti lu tham kho................................................................................
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 79
GVHD: L Th Dip
Trang 80
thng 6 nm 2011
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh
GVHD: L Th Dip
Trang 81
NHN XT CA N V THC TP
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
.......................................................................................................................
Ngy
thng 06 nm 2011
Bo co thc tp tt nghip
Thc trng cng tc k ton BH v xc nh KQBH ti cng ty TNHH May Kim Anh