77 - Phan Thi Tuong Vi K41 Kiem Toan

N CHUYN NGNH CHNH
GING VIN TH.S: NGUYN NGC THY
I HC HU
I HC KINH T
KHOA K TON TI CHNH
N CHUYN NGNH CHNH

TN N : TM HIU V NH GI CNG TC T CHC K TON CHI
PH TI CNG TY XUT NHP KHU C PH K H
Sinh vin thc hin :
Gio vin hng dn :
Phan Th Tng Vi
Ths. Nguyn Ngc Thy
Lp : K41 K Ton Kim Ton
SVTH: PHAN TH TNG VI-K41 K TON - KIM TON
N CHUYN NGNH CHNH
HU, 01 /2011
LI CM N
hon thnh n ny ngoi s n lc ca bn thn em cn nhn

c s gip nhit tnh t pha thy c gio v cc anh ch trong
cng ty Xut nhp khu c ph k H.
Trc tin em chn thnh cm n cc thy c gio ca trng i
hc kinh t Hu cung cp cho em nhng kin thc cn thit, c bit
l c gio Thc s Nguyn Ngc Thy, trc tip ging dy mn
n chuyn ngnh chnh.
Em cng gi li cm su sc ti cc anh (ch) ti phng ban chc
nng trong cng ty Xut Nhp Khu C ph k H nhit tnh tr li
phng vn v cung cp cc ti liu cn thit cho n.
Do thi gian v kin thc, cng nh kinh nghim cn hn ch nn
khng th trnh khi nhng sai st. Knh mong qu thy c gp kin
thm.
Sinh vin thc hin

Phan Th Tng Vi
N CHUYN NGNH CHNH
MC LC
BNG DANH SCH CC CH VIT TT...........................................................6
TM TT N.....................................................................................................9
1.1. L do la chn ti....................................................................................10
1.2. Mc tiu tm hiu ti...............................................................................11
1.3. Phng php nghin cu............................................................................11
1.4. Phm vi tm hiu..........................................................................................11
1.5. Cu trc n..............................................................................................12
PHN 2: NI DUNG N................................................................................13
Chng 1: Tng quan v hot ng ca cng ty xut nhp khu c ph k H.
.............................................................................................................................13
2.1.1. Qu trnh hnh thnh v pht trin ca cng ty...........................................13
2.1.2. Tnh hnh ti sn v lao ng ca cng ty t nm 2010.............................13
2.1.3. c im b my qun l v hot ng ca cng ty.................................14
2.1.4. c im b my k ton ti cng ty ........................................................16
2.1.4.1.Ch k ton p dng trong Cng ty................................................16
2.1.4.2. Hot ng b my k ton.................................................................16
2.1.5. c im t chc sn xut v quy trnh cng ngh....................................17
Chng 2: Tnh hnh cng tc k ton ti Cng ty Xut nhp khu c ph k
H........................................................................................................................18
2.2.1. Ni dung k ton chi ph ti cng ty Xut nhp khu c ph k H........18
2.2.1.1. Phn loi chi ph................................................................................18
2.2.1.2. i tng tp hp chi ph v phng php tp hp chi ph. .............19
i tng tp hp chi ph...........................................................................19
Phng php tp hp chi ph.......................................................................19
2.2.1.3. i tng tnh gi thnh v k tnh gi thnh....................................19
i tng tnh gi thnh.............................................................................19
K tnh gi thnh.........................................................................................20
2.2.2. Phng php k ton chi ph sn xut ti cng ty......................................20
2.2.2.1. K ton chi ph nguyn vt liu trc tip...........................................20
Ti khon s dng.......................................................................................20
Chng t v s s dng...............................................................................20
Quy trnh lun chuyn chng t..................................................................21
Trnh t hch ton.......................................................................................21
2.2.2.2. K ton chi ph nhn cng trc tip...................................................26
Ti khon s dng.......................................................................................26
Chng t v s s dng...............................................................................27
N CHUYN NGNH CHNH

Trnh t hch ton.......................................................................................27
2.2.2.3. K ton chi ph sn xut chung..........................................................30
Ti khon s dng.......................................................................................30
Chng t v s s dng...............................................................................30
Trnh t hch ton.......................................................................................30
2.2.2.4. Tng hp chi ph v tnh gi thnh sn phm ...................................34
2.2.2.4.1. nh gi sn phm d dang cui k............................................34
2.2.2.4.2. Tng hp chi ph ........................................................................34
Kt chuyn chi ph nguyn vt liu trc tip I/2010..........................................34
2.2.2.1.3. Tnh gi thnh..............................................................................34
2.2.3. Phng php k ton chi ph qun l doanh nghip v chi ph bn hng v
chi ph khc ti cng ty .......................................................................................36
2.2.3.1. K ton chi ph bn hng...................................................................36
Ti khon s dng.......................................................................................36
Chng t v s s dng...............................................................................36
Trnh t hch ton.......................................................................................36
2.2.3.2. K ton chi ph qun l doanh nghip................................................36
Ti khon s dng.......................................................................................37
Chng t v s s dng...............................................................................37
Trnh t hch ton.......................................................................................37
2.2.3.3. Chi ph khc( ch yu l chi ph li vay)...........................................39
Ti khon s dng.......................................................................................39
Chng t v s s dng...............................................................................39
Chng 3 : Cng tc qun tr chi ph ti Cng ty Xut nhp khu C ph k
H........................................................................................................................39
Chng 4: nh gi cng tc k ton chi ph ti Cng ty Xut nhp khu C ph
k H................................................................................................................42
2.4.1. nh gi tnh hnh cng tc k ton chi ph...............................................42
2.4.1.1. u im.............................................................................................42
2.4.1.2. Nhc im.......................................................................................43
2.4.2. nh gi tnh hnh qun tr chi ph ti cng ty........................................43
2.4.2.1. u im.............................................................................................43
2.4.2.1. Nhc im.......................................................................................43
2.4.3. Mt s kin xut................................................................................44
2.4.3.1. kin xut ci thin cho cng tc k ton chi ph........................44
2.4.3.2. xut kin ci thin cho cng tc qun tr chi ph.......................44
N CHUYN NGNH CHNH
PHN 3 : KT LUN.............................................................................................46
DANH MC TI LIU THAM KHO.................................................................47
PH LC 1 : S LIU TH THU THP TI CNG TY XUT NHP KHU
C PH K H...................................................................................................48
PH LC 2 : BNG HI......................................................................................49
N CHUYN NGNH CHNH
BNG DANH SCH CC CH VIT TT

1.
CPNCTT : Chi ph nhn cng trc tip
2.
CPNVLTT : Chi ph nguyn vt liu trc tip
3.
CPSXC : Chi ph sn xut chung
4.
CPQLDN : Chi ph qun l doanh nghip
5.
CPBH : Chi ph bn hng
6.
CPTC : Chi ph ti chnh
7.
CP : C ph
8.
GTGT : Gi tr gia tng
9.
KKTX : Kim k thng xuyn
10.
KH : K hoch
11.
KTQT : K ton qun tr
12.
NL : Nguyn liu
13.
NVL : Nguyn vt liu
14.
TCVN : Tiu chun Vit Nam
15.
TK : Ti khon
16.
TP : Thnh phm
17.
SHTK : S hiu Ti khon
18.
TP.KHKH : Trng phng K hoch - Kinh doanh
19.
TSC : Ti sn c nh
20.
VN : Vit Nam ng
N CHUYN NGNH CHNH
DANH MC CC MU BIU
Biu 1
Phiu xut kho
Biu 2
Chng t ghi s
Biu 3
S Ci ti khon 621
Biu 4
S chi tit nguyn vt liu
Biu 5
Bng tng hp nguyn vt liu xut dng trong thng
Biu 6
Giy thanh ton tin tm ng
Biu 7
Bng thanh ton tin lng
Biu 8
Bng tng hp thanh ton lng
Biu 9
Bng thanh ton tin lng thng
Biu 10 :
Bng tnh khu hao thng ( mu trn phn mm k ton)
Biu 11 :
S Ci TK 627
Biu 12 :
Chng t ghi s kt chuyn chi ph nguyn vt liu
Biu 13 :
Phiu nhp kho nguyn vt liu
Biu 14 :
Chng t ghi s nhp kho thnh phm
Biu 15 :
Th tnh gi thnh sn phm
Biu 16 :
Bng thanh ton tin trc c quan ngoi gi
Biu 17 :
Bng chi tit ch bin c ph vi nin v
N CHUYN NGNH CHNH
DANH MC S
S 1
: S t chc b my qun l ca cng ty c phn Xut nhp khu c ph k H
S 2
: S t chc b my k ton
S 3
: S tm tt quy trnh cng ngh sn xut c ph nhn thnh phm
S 4
: S chi tit ch bin c ph nhn thnh phm
S 5
: S tng hp gi thnh cui qu

DANH MC BNG
Bng 1
: c im lao ng cng ty Xut nhp khu c ph k H nm 2010
N CHUYN NGNH CHNH
TM TT N
Da vo nhng ti liu v thng tin do cng ty Xut nhp khu c ph k H
cung cp, kt qu tm hiu cho thy cng tc k ton ti cng ty c thc hin tng
i tt. C th :
Qu trnh hch ton chi ph, xc nh gi thnh c thc hin theo ng nhng
quy nh hin hnh c lin quan v hu nh khng gp nhiu kh khn. Cng ty
thay i mt s im cho ph hp vi Thng t s 244 BTC v mt s vn bn hng
dn khc. Hin nay cng ty ang s dng phn mm K ton Vit Nam (bn quyn
ca cng ty Vina Caphe Vit Nam) iu ny gip gim bt khi lng cng vic
cho phng K ton ti chnh c bit l trong cng tc cp nht, tng hp chi ph
hng ngy t cc trm thu mua ca cng ty, hay tnh gi vn cui mi qu, ng thi
cng trnh c sai st s hc trong ghi chp th cng v thun tin cho vic i chiu
kim tra nh k.
Cng tc qun tr chi ph c thc hin ti cng ty. Hng nm cn c vo
mc thc hin nm trc , ch tiu k hoch do Tng cng ty Vina caphe Vit Nam
giao xung v tnh hnh thc t nm hin ti ban gim c giao nhim v cho phng
K hoch Kinh doanh hin xy dng cc nh mc chi ph thu mua v sn xut,
Bng chi tit chi ph ch bin c ph. Cui mi qu cng ty lp bng so snh gia k
hoch v thc t thc hin phn tch bin ng v ra gii php. Tuy nhin cc bo
co qun tr lin quan n chi ph li cha c lp thng xuyn ti cng ty.
Do hn ch v thi gian v kin thc nn cc thng tin thu thp cn t v cha chi
tit. Vic thu thp thng tin, s liu ch yu l qua phng vn trc tip bng bng hi
hay quan st thc t v vy kt qu tm hiu vn cha i su vo hot ng ca cng
ty. Kt qu tm hiu c trnh by c th ti Phn 2 ca n.
N CHUYN NGNH CHNH
PHN 1: GII THIU N

1.1. L do la chn ti
Trong nhng nm va qua c ph l mt trong nhng s t mt hng trng yu
ca nn kinh t quc dn. Hng nm xut khu c ph ng gp n 10 % tng
ng vi khong 1-1,2 t USD vo tng kim ngch xut khu ca c nc. Vi tm
quan trng ca mnh c ph c xp vo danh sch 10 mt hng xut khu ch lc
ca Vit Nam v l mt hng trng im cn pht huy trong giai on t nm 2005
n 2010.
Tuy nhin thi gian qua th trng c ph Vit Nam lin tc gp bin ng, ng
ch l vo nhng nm 1994/1995 v 1997/1998, iu ny gy nhiu thit hi tnh
hnh kinh t trong nc. C nhiu nguyn nhn khin cho th trng C ph Vit Nam
chu tc ng t th gii trong ch yu l do 98% sn lng c ph dnh cho xut
khu ng thi cht lng C ph ch bin cha c ch trng lm nh hng n
thng hiu C ph Vit Nam.
Trong tnh hnh Tng Cng ty C ph Vit Nam c thnh lp theo Quyt
nh s 251/TTg ngy 29/4/1995 ca Th tng Chnh ph v c Th tng Chnh
ph ph chun iu l t chc v hot ng ti Quyt nh s 04/2008/Q-TTg ngy
09/01/2008 vi cc n v t trn a bn 15 tnh, thnh ph trong nc v 1 n v
hot ng ti Lo. a bn trong nc ch yu vng Ty Nguyn, c 30-45% th phn
xut khu c nc.
S mng ca cng ty tin ti xa b tnh trng thiu tp trung, phn tn trong sn
xut kinh doanh c ph, to iu kin kh nng trong hp tc u t thu ht vn tranh
th cng ngh tin tin nhm pht trin sn xut ch bin c ph, tr thnh n v nng
ct trong vic tng cng kh nng cnh tranh trn th gii.
Cng chung s mng Cng ty Xut nhp khu c ph k H Cng ty trc
thuc Tng cng ty C ph Vit Nam ang ngy cng n lc pht trin, m rng sn
xut v t c nhiu thnh tch ng k. Vi mc tiu nng cao gi tr xut khu
c ph ch bin ca huyn k H ni ring v ton tnh Kon Tum ni chung trong
nhng nm va qua Cng ty tin hnh hon thin b my t chc qun l c bit
l trong cng tc k ton ti chnh nhm h tr c lc cho ban qun tr ra quyt nh
kinh doanh. Mt trong nhng hot ng ang c quan tm hin nay ca ban lnh
o cng ty chnh l qun l t chc tt k ton qun tr, c bit l k ton qun tr
10
N CHUYN NGNH CHNH
chi ph y l iu kin cn thit thc y tt hn cng tc qun l, n cn lm c

s cho kim sot, s dng chi ph ca n v nhm to gi cnh tranh cho cc sn
phm xut khu Thng tin v chi ph sn xut v gi thnh sn phm c ngha rt
quan trng i vi nh qun l trong quyt nh iu hnh hot ng sn xut kinh
doanh ca doanh nghip. S liu v gi thnh c x l s xc nh nh gi c
hiu qu hot ng kinh doanh t ra nh hng pht trin cho tng lai. Tuy
nhin n nay cng ty vn cha tm ra c mt gii php hu hin cho vn ny.
T nhng l do trn, vi mong mun gp phn nh ca mnh gip Cng ty c th hon
thin hn na cng tc hch ton k ton chi ph em li li ch cho cc hot ng sn
xut kinh doanh C ph, em la chn n: Tm hiu v nh gi cng tc t
chc k ton chi ph ti Cng ty Xut nhp khu C ph k H.
1.2. Mc tiu tm hiu ti
ti ny c thc hin nhm t c ba mc tiu sau y :
Th nht, tm hiu cng tc hch ton k ton chi ph ti Cng ty Xut nhp
khu C ph k H
Th hai, m t cng tc qun tr chi ph ti Cng ty Xut nhp C ph k H.
Th ba, trn c s nh gi cng tc k ton hch ton v qun tr chi ph ti

cng ty, xut mt s kin nhm ci thin cng tc ny trong cng ty ngy
cng tt hn.
1.3. Phng php nghin cu
Phng php quan st, phng vn : phng php ny c s dng ch yu
thu thp thng tin t cc b phn k ton, b phn chc nng c s dng thng tin t
bo co k ton nh phng k hoch kinh doanh.
Phng php nghin cu ti liu: phng php ny c s dng tm hiu mt
s ni dung trong cc ti liu lin quan n chi ph phc v cho vic nh gi v a
ra kin
1.4. Phm vi tm hiu
Phm vi v i tng: do hn ch v thi gian v kinh nghim, n ch tp trung
vo cng tc hch ton k ton v qun tr chi ph ca qu trnh s ch c ph nhn
thnh phm.
Phm vi v thi gian :Ti liu nghin cu c thu thp trong thi gian gia u
nm 2010.
11
N CHUYN NGNH CHNH
Phm vi khng gian : Cng ty Xut nhp khu C ph k H.

1.5. Cu trc n
n gm 3 phn chnh :
Phn 1 : Gii thiu n
Phn 2 : Ni dung n
Chng 1 : Tng quan v hot ng Cng ty Xut nhp khu c ph k H.
Chng 2 : Tnh hnh cng tc k ton ti Cng ty Xut nhp khu c ph k H
Chng 3 : Cng tc qun tr chi ph ti Cng ty Xut nhp khu c ph k H
Chng 4 : nh gi cng tc k ton chi ph ti Cng ty Xut nhp khu c
ph k H.
Phn 3 : Kt lun
12
N CHUYN NGNH CHNH
PHN 2: NI DUNG N
Chng 1: Tng quan v hot ng ca cng ty xut nhp khu c ph k H.
2.1.1. Qu trnh hnh thnh v pht trin ca cng ty
Cng ty Xut nhp khu c ph k H l cng ty trc thuc ca Tng cng ty c
ph Vit Nam, tin thn l cng ty C ph k Uy 1. Cng ty thnh lp vo ngy 20
thng 6 nm 2007 theo quyt nh s 178/TCT-TCCB/Q ca Hi ng qun tr Tng
cng ty C ph Vit Nam, giy php kinh doanh s : 3816000020 do S k hoch v
u t tnh Kon Tum cp ngy 09 thng 7 nm 2007, M s thu : 0100101509-007.
Hot ng ch yu ca cng ty l mua bn ch bin, cung ng, nhp khu, xut
khu c ph, cao su v cc sn phm nng, lm sn khc ; kinh doanh phn bn, thuc
tr su, tr c, vt t xng du v hng ha phc v sn xut, tiu dng. Bn cnh y
cng ty cn kinh doanh thng mi lu tr.
Hin nay cng ty v ang tm hiu th trng cc nc nh Thy s, c,
Italia, Nht bn, Trung Quc, M nhm m rng th trng tiu th cng nh tin n
hp tc lin doanh trong lnh vc ch bin xut khu c ph.
Cng ty Xut nhp khu C ph k H xc nh nhim v trng tm trong giai
on hin t nm 2010-2015 s phn u v khi lng c ph xut khu cht lng
cao. C ph nhn xut khu theo TCVN- 4193 - 2005. Sn lng xut khu ca cng
ty t nm 2010-2015 d kin t 25.000 tn, kim ngch t khong 40.000.000USD
(c ph Robusta).
2.1.2. Tnh hnh ti sn v lao ng ca cng ty t nm 2010.
Hin nay tng s vn iu l ca cng ty l 12 t ng. Tng s lao ng tnh n
ht nm 2010 l khong 140 ngi trong 20 ngi thuc b my qun l cn li
khong 120 ngi l cng nhn thu khon. S lng cng nhn trn c th bin ng
ty theo thi v. C th bng sau :
13
N CHUYN NGNH CHNH
Bng 1 : c im lao ng cng ty Xut nhp khu c ph k H nm

2010
CH TIU
S LNG
T TRNG
TUI
- Trung bnh
39
- Cao nht
55
- Thp nht
22
S NM CNG TC
- Trung bnh
12
- Cao nht
22
- Thp nht
TRNH CHUYN MN
- Trn i hc
4.28 %
- i hc
10
7.14%
- Cao ng, trung cp
2.86%
- Cng nhn
120
85.72%
Theo Bng 1 cho thy a phn cc cn b qun l ti cng ty u c trnh i

hc hoc trn i hc (chim khong 80%), s nm cng tc t 7 nm tr ln v vy
h khng ch c trnh chuyn mn thch hp vi v tr cng tc m cn c nhiu
kinh nghim trong qun l cng nh nm r c c im th trng kinh doanh, tnh
hnh hot ng ca cng ty, y chnh l im mnh ca b my qun l ca cng ty.
Bn cnh y chnh sch thu mn nhn cng khon theo thi v ngoi cng ty cng
l ph hp vi c im hot ng kinh doanh, va m bo hot ng lin tc ca
cng ty va trnh tnh trng tha nhn cng vo tri v.
2.1.3. c im b my qun l v hot ng ca cng ty.
S t chc b my cng ty
14
N CHUYN NGNH CHNH
S 1: S t chc b my qun l ca cng ty c phn Xut nhp khu

c ph k H
BAN GIM
C
P. K
TON TI
CHINH
TRM 1
P. K
HOCH
KINH
DOANH
P.T
CHC TI
CHNH
TRM 2
TRM 3
S ch o
Quan h h tr
Cng ty bao gm Ban gim c, 3 phng chc nng gip vic Ban gim c
(phng k ton ti chnh, phng k hoch kinh doanh v phng t chc hnh chnh) v
3 trm thu mua k ton bo s hng ngy. C th :
- Ban Gim c: bao gm Gim c v Ph Gim c. Gim c ph trch cng
vic chung chu trch nhim v hot ng kinh doanh ca cng ty, Ph gim c ph
trch v t chc cng tc hnh chnh cng nh qun l v nhn s v qun l cng ty
do Gim c giao cho.
- Phng k ton ti chnh : Chu trch nhim ton b cng tc K ton, Ti chnh
ti cng ty, ng u l K ton trng kim k ton tng hp. Hin ti, cng ty tin
hc ho cng tc k ton v c s dng phn mm K ton Vit Nam y l phn
mm k ton bn quyn ca Tng cng ty C ph Vit Nam. Gim c cng ty giao
nhim v cho phng k ton trc tip chu trch nhim t chc cng tc k ton x l
s liu v cung cp thng tin p ng cc yu cu qun l ca doanh nghip.
- Phng k hoch kinh doanh : ng u l trng phng kinh doanh cng vic
ch yu l nghin cu th trng, xy dng k hoch kinh doanh trnh ban gim c ph
duyt, xy dng cc nh mc cng nh phn tch cc bin ng gia thc t v k hoch.
15
N CHUYN NGNH CHNH
- Phng t chc hnh chnh : ng u l Trng phng t chc hnh chnh qun
l, b tr, sp xp iu ng lao ng, duy tr chnh sch ch i vi cn b cng
nhn vin. Thng xuyn cp nht v cng b cc ch chnh sch mi cng nh l
ch th t Tng cng ty a xung.
- Cc trm thu mua : ng u l mt trm trng ph trch thu mua s ch c
ph thu mua theo k hoch t cng ty Xut nhp khu c ph k H a xung.
Bn cnh c mt k ton thc hin hch ton bo s hng ngy v mt th kho.
2.1.4. c im b my k ton ti cng ty
2.1.4.1.Ch k ton p dng trong Cng ty.
- Hin nay ch k ton p dng ti cng ty l theo Q 15/2006/Q BTC
ngy 20/03/2006, tun th theo chun mc v ch k ton Vit Nam.
- Nin k ton: c xc nh theo nm ti chnh, bt u t ngy 01/01 v kt
thc vo ngy 31/12 hng nm, nm trng vi nm dng lch.
- Hnh thc k ton : p dng l chng t ghi s
- V phng php tnh thu GTGT: Cng ty p dng phng php tnh thu
GTGT theo phng php khu tr thu.
- Phng php hch ton hng tn kho: Cng ty hch ton hng tn kho theo
phng php KKTX.
- Nguyn tc nh gi hng tn kho: theo gi gc
- Phng php tnh gi tr hng tn kho : Bnh quan gia quyn
- Phng php k ton ti sn c nh: Tun theo quyt nh s 203/2006/QBTC ngy 20/03/2006 ca B trng B ti chnh, p dng phng php khu hao ti
sn c nh theo phng php ng thng.
- n v tin t: Vit Nam ng (VN).
- Cc cng vic ca k ton c tin hnh va theo di kim tra, i chiu trn
s sch trn my tnh thng qua phn mm K ton Vit Nam( bn quyn ca Tng
cng ty C ph Vit Nam).
2.1.4.2. Hot ng b my k ton
B my k ton bao gm 1 k ton trng kim k ton tng hp, 2 k ton vin
bao gm mt k ton thanh ton, mt k ton chi ph gi thnh v 1 th qu. Ngoi ra
cc trm thu mua cn c mt nhn vin k ton lm nhim v theo di ghi chp vic
thu mua s ch c ph v thng k s lng sn phm, theo di cng khon, chia
16
N CHUYN NGNH CHNH
lng cho cn b cng nhn vin phn xng v cng nhn khon sn xut. u ngy
lm vic k ton ti cc trm thu mua s bo s liu ln phng k ton ti chnh ti
cng ty tng hp.
S 2 :S t chc b my k ton
K TON
TRNG
K TON CHI
PH GI
THNH
K TON
THANH TON
TH QU
K TON CC
TRM
THU MUA
Quan h ch o :
Mi quan h :
2.1.5. c im t chc sn xut v quy trnh cng ngh
Hin ti Cng ty c 3 dy chuyn s ch c ph t ti cc trm thu mua . Nguyn
vt liu sn xut ch yu l c ph kh hoc c ph ti. C ph s c, phi, co, ri
xay ch thnh c ph nhn x . Sau qua cc my sn lc v ly tp cht nh bng
ra c ph nhn thnh phm. C ph nhn thnh phm s c phn loi theo cc tiu
chun nh sn thnh nhn c bit, nhn R1,nhn R2 (theo TCVN v phn loi c
ph) ti cc trm thu mua. Cui cng c ph nhn phn loi s c ng bao v
nhp trc tip vo cc kho ti trm ch bin. Quy trnh cng ngh sn xut sn phm
ca Cng ty c tm tt qua s sau:
S 3: S tm tt quy trnh cng ngh sn xut c ph nhn thnh
phm
NL
C PH
TI
C PH
KH
I
PHI
I XAY
NHN
I CH
BIN
CP. NHN
X
CP. NHN
TP
NHP
KHO
17
N CHUYN NGNH CHNH
S 4 : S chi tit ch bin c ph nhn thnh phm

Ch bin
kh
C ph
ti
Phi nguyn qu
C ph kh
C ph thc kh
Phn loi tp cht
Xt ra c ph nhn
Phn loi theo trng lc, mu sc, m
ng gi,
bo qun
C ph
nhn TP
Chng 2: Tnh hnh cng tc k ton ti Cng ty Xut nhp khu c ph k H.

2.2.1. Ni dung k ton chi ph ti cng ty Xut nhp khu c ph k H
2.2.1.1. Phn loi chi ph
Cng ty thc hin phn loi chi ph theo cng dng kinh t bao gm chi ph
nguyn vt liu trc tip,chi ph nhn cng trc tip, chi ph sn xut chung, chi ph
bn hng, chi ph qun l doanh nghip v chi ph khc. C th nh sau :
- Chi ph nguyn vt liu trc tip : Bao gm chi ph thu mua c ph ti hoc c
ph kh dng trc tip ch bin ra c ph nhn thnh phm.
18
N CHUYN NGNH CHNH
- Chi ph nhn cng trc tip : Bao gm ton b chi ph v tin lng khon cho
cng nhn trc tip tham gia vo qu trnh ch phm nh chi ph nhn cng co ri
o, cng phi ....
- Chi ph sn xut chung : L nhng chi ph dng vo vic qun l v phc v sn
xut chung ti cc trm thu mua nh lng cho trm trng, k ton, nhin liu dng
cho my mc, chi ph khu hao my mc, in dng cho cc trm chi ph khu hao ti
sn c nh, chi ph thu ngoi sa cha TSC, chi ph dch v mua ngoi,.. tng
ng vi cc hot ng s ch.
- Chi ph bn hng : ch yu gm chi ph bc xp v chi ph vn chuyn chi ph p
ti hng. Ngoi ra cn pht sinh chi ph khng thng xuyn nh chi qung co trn
bo, i, hi ch,...
- Chi ph qun l doanh nghip : Chi ph tin lng v cc khon trch theo lng
ca nhn vin qun l cng ty, chi ph khu hao TSC, chi ph vn phng phm, chi
ph dch v mua ngoi, cc khon chi ph bng tin khc,... dng cho qun l.
- Chi ph khc : li vay ngn hng chi cho mt s hot ng bt thng pht
sinh.... Chi ph ny thng chim mt t l nh trong cng ty .
2.2.1.2. i tng tp hp chi ph v phng php tp hp chi ph.
i tng tp hp chi ph
Cn c vo c cu t chc sn xut ( gm ba trm ), quy trnh cng ngh cng
nh c im t chc hot ng ca phng K ton Hnh chnh cng ty xc nh i
tng tp hp chi ph l tng trm thu mua. Vy ton cng ty c 3 i tng tp hp
chi ph gm : trm mt, trm hai v trm ba.
Phng php tp hp chi ph
Cng ty xut nhp khu c ph k H cn c vo chng t pht sinh ban u
hch ton trc tip theo tng khon mc trn cc s chi ph ti khon chi ph nh TK
621, 622, 627 chi tit cho tng trm.
2.2.1.3. i tng tnh gi thnh v k tnh gi thnh.
i tng tnh gi thnh.
Hin nay cng ty Xut nhp khu c ph k H thc hin thu mua v s ch
nhiu loi hng ha khc nhau (c ph, cao su v cc sn phm nng, lm sn khc ;
kinh doanh phn bn, thuc tr su, tr c, vt t xng du v hng ha phc v sn
xut, tiu dng, kinh doanh thng mi lu tr) nhng i tng thu mua s ch chnh
19
N CHUYN NGNH CHNH
l c ph v thnh phm cui cng l c ph nhn thnh phm, tuy nhin trong thc t
do nhu cu bin ng bt thng ca th trng c ph th nn vn c trng hp cng
ty xut bn c ph nhn x. Trong phm vi n em ch xin cp ti i tng tnh
gi thnh chnh ca cng ty l thnh phm s ch cui cng c ph nhn thnh phm.
K tnh gi thnh
K tnh gi thnh cng ty xc nh l tng qu. Cui mi qu phng K ton
Hnh chnh tnh tng gi thnh v gi thnh v gi thnh n v.
S 5 : S tng hp gi thnh cui qu
TK 154
TK 621
Kt chuyn chi ph NVLTT
TK 622
Kt chuyn chi ph NCTT
TK 627
Kt chuyn chi ph SXC
2.2.2. Phng php k ton chi ph sn xut ti cng ty

2.2.2.1. K ton chi ph nguyn vt liu trc tip
Ti khon s dng.
Chi ph nguyn vt liu trc tip bao gm chi ph nguyn liu chnh l c ph kh
hoc c ph ti thu mua trc tip ti cc trm. hch ton chi ph nguyn vt liu
trc tip, Cng ty s dng TK621 CPNVLTT. Ti khon ny c m chi tit n
tng trm, c th:
TK6211 : Chi ph NVLTT trm mt
TK6212 : Chi ph NVLTT trm hai
TK6213 : Chi ph NVLTT trm ba
Chng t v s s dng.
20
N CHUYN NGNH CHNH
- Cc chng t s dng gm : Phiu yu cu xut nguyn liu, Phiu xut kho,

Bng tng hp nhp xut tn, Bng tng hp nguyn vt liu.
- Cc s s dng : S chi tit cc ti khon 6211, 6212, 6213, S theo di nguyn
liu, s ci TK 621.
Quy trnh lun chuyn chng t.
Vic xut c ph sn xut hng ngy c thc hin qua Phiu ngh xut
nguyn liu. Cn c vo ch tiu k hoch sn xut do cng ty giao xung i trng
i ch bin s lp Phiu ngh xut nguyn liu xung kho lnh nguyn liu. Th
kho vit s lng xut vo s theo di nguyn liu, sau th kho v ngi nhn
nguyn liu k vo phiu. Cui thng, sau khi tp hp s lng xut trong s theo di
k ton chi ph gi thnh lp Phiu xut kho gm 3 lin gm y ch k ca k
ton, th kho v ngi nhn. Lin 1 phiu xut kho lu ti cung, lin 2 giao th kho
v lin 3 giao cho ngi nhn. Cui qu k ton chi ph v tnh gi thnh lp Bng
tng hp nhp xut tn v Chng t ghi s tin hnh i chiu vi s theo di
nguyn liu ca th kho. Phn mm k ton cn c vo s liu trn cc chng t ny
cp nhp vo cc s Ci 621 v cc s chi tit lin quan.
Trnh t hch ton.
nh k k ton chi ph v tnh gi thnh cn c vo Phiu xut kho phn nh
vo S chi tit nguyn vt liu v Bng k nguyn liu chi tit cho tng trm s
ch. Cui qu cn c vo Bng k nguyn vt liu k ton tng hp v lp chng t
ghi s.
Cc chng t nh Phiu xut kho, Chng t ghi s v Bng k nguyn vt
liu hon ton c lp theo mu trn phn mm k ton.
Biu 1 : Phiu xut kho
Mu s : 01- VT
(Ban hnh theo Q s 15/2006/Q-BTC ngy
20/03/2006 ca B Trng B Ti Chnh )
PHIU XUT KHO
Ngy 31 thng 1 nm 2010
S : 10
H v tn ngi nhn hng: Nguyn ng Hng
a ch : T dn ph 1 TT k H Huyn k H Tnh Kon Tum
L do xut : Xut giao khon ch bin c ph nhn x
Xut ti trm : s 1 a im : X H Mn TT k H
CTY C PH VIT NAM
CTY XNK C PH K H
21
N CHUYN NGNH CHNH
Tn, nhn hiu,

quy cch, phm
cht vt t,
dng c sn
phm hng ha
ST
T
A
1
1
S lng
M s
n
tnh
C ph qu ti
D
kg
Theo
Thc xut
chng
(kg)
t
1
2
H S
33CT/H
100.000
GKC
B
Tng s
n gi
(/kg)
Thnh tin
(ng)
3
6.600
4
660.000.000
660.000.000
100.000
Bng ch : Su trm su mi triu ng.

Ngi lp phiu Ngi nhn hng
Th kho TP.KHKH TPK ton Gim c
Biu 2 : Chng t ghi s

CHNG T GHI S
S : 61
CTY C PH VIT NAM

CTY XNK C PH K H
Ni dung
A
Xut c ph ti dng trong qu
I/2010
S hiu TK
S tin (ng)
N
C
B
C
1
621 152
4.304.560.000
Tng cng
Ghi ch
D
4.304.560.000
Km theo 5 chng t
Bng ch : Bn t ba trm l bn triu nm trm su mi nghn ng.
Ngi lp phiu
K ton trng
Cn c vo ct s tin (1) tng cng trn Chng t ghi s ca ti khon 621

(TK 621 = TK6211 + TK 6212 + TK 6213 ) phn mm k ton cp nhp s liu vo
cc S Ci ti khon 621,s chi tit 621 v S ng k chng t ghi s.
22
N CHUYN NGNH CHNH
23
N CHUYN NGNH CHNH
Biu 3 : S Ci ti khon 621

S ci
CTY C PH VIT NAM
CTY XNK C PH K H
Ngy Chng t ghi s
ghi
S
Ngy
s
A
B
C
31/03 61
31/03
31/03 62
31/03
31/03 70
31/03
TK 621 - CPNVLTT
Qu I/2010
S tin
Din gii
D
S d u k
Xut c ph ti cho
sn xut
Xut c ph kh cho
sn xut
Kt chuyn NVL cho
ch bin nhn x
Cng
SHTK i ng
E
152
1
4.304.560.000
152
3.959.283.000
154
Ghi ch
8.263.843.000
8.263.843.000
8.263.843.000
Ngi ghi s
K ton trng
24
N CHUYN NGNH CHNH
Biu 4 : S chi tit nguyn vt liu
CNG TY XUT NHP KHU

C PH K H
T dn ph 7 th trn k H
k H Kon Tum
M s thu : 0100101509-007
Ngy
ghi
s
S
CT
ghi
s
CHNG
T
S
S CHI TIT
TI KHON 621 6211 : CHI PH NGUYN LIU CH BIN
C PH NHN X TRM 1
10
31/01
31/01 67
32
31/01
Ngi ghi s
S PHT SINH
TK
DIN GII
Ngy
31/01 65
I NG
THNG
D u k:
Xut c ph ti giao khon 152
ng Nguyn ng Hng
nhn
Xut c ph kh giao khon 152
ng Nguyn Khoa Vn nhn
Cng pht sinh thng
Ly k pht sinh t u nm
CTIT
Trang 1
Thng 01 nm 2010
S D
(Bn N)
660.000.000
152.384.098
812.384.098
K ton trng
812.384.098
Ngy.......thng ........nm........
Gim c
25
N CHUYN NGNH CHNH
Cui qu k ton chi ph v tnh gi thnh tin hnh tnh gi bnh qun gia quyn
ca nguyn vt liu ( c ph kh v c ph ti ) xut dng trong thng ( thc hin
trn phn mm k ton ). Sau my tnh t ng cp nhp gi ny vo cc Phiu
xut, Chng t ghi s v cc s c lin quan. Cn c vo gi tnh k ton lp
Bng tng hp nguyn vt liuxut dng trong thng.
Biu 5 : Bng tng hp nguyn vt liu xut dng trong thng
CTY C PH VIT NAM
BNG TNG HP CHI PH NGUYN VT LIU
CTY XNK C PH K H
Qu I/2010
S LNG
THNH TIN
Kg
ng
TK
DIN GII
6211
Chi ph nguyn vt liu trm 1
230.000
2.387.364.000
6212
314.098
3.289.192.280
6213
243.000
2.587.286.720
TNG CNG
787.098
GHI CH
8.263.843.000
Ngi lp
K ton trng
2.2.2.2. K ton chi ph nhn cng trc tip

Ti khon s dng.
Chi ph nhn cng trc tip bao gm chi ph cng nhn tham gia s ch ti cc
trm (cng nhn thu khon ngoi), hnh thc tr lng l tr lng khon ngoi cng
ty(di 3 thng). K ton ti cc trm s ch c trch nhim chi tr lng cho nhn
cng. hch ton chi ph nhn cng trc tip, Cng ty s dng TK622 CPNCTT.
Ti khon ny c m chi tit n tng trm, c th:
TK6221 : Chi ph NCTT trm mt
TK6222 : Chi ph NCTT trm hai
TK6223 : Chi ph NCTT trm ba
Tng lng trm
c
thng
tr
trong
S lng sn phm
=
khon ( nhp kho)
n gi lng
x
sn phm
26
N CHUYN NGNH CHNH
Chng t v s s dng.
- Cc chng t s dng gm : Hp ng thu khon, Bng thanh ton tin lng,
Phiu tm ng,Bng k thanh ton, Bin bng thanh l hp ng, Phiu chi.
- Cc s s dng : S chi tit cc ti khon 6221, 6222, 6223, s theo di tin
lng ti cc trm , s ci 622.
Quy trnh lun chuyn chng t.
Cui thng, k ton tng trm s ch cng vi nhn vin phng K hoch kinh
doanh thc hin kim tra s lng cht lng sn phm hon thnh nhp kho theo
Hp ng thu khon. Sau k ton lp Giy ngh tm ng c ch k ca K
ton lp v nhn vin phng K hoch kinh doanh km theo Hp ng thu khon
gi ln phng K ton hnh chnh. K ton chi ph v tnh gi thnh c trch nhim
kim tra i chiu li vi nhng chng t c lin quan nh Phiu nhp kho, Bng
k chi tit chi ph ch bin nin v, trnh k ton trng v gim c k duyt. Cn
c vo k ton chi ph v tnh gi thnh vit Phiu chi chi lng cho tng trm.
Phng K hoch kinh doanh c trch nhim lp Bin bng thanh l hp ng trnh
gim c k duyt v giao cho k ton trm mt bn.
Sau khi nhn lng, k ton tng trm tin hnh chia lng theo Bng thanh
ton lng tng trm v Hp ng thu khon ng thi cho cng nhn k vo
Bin bng thanh l hp ng.Sau k ton tng trm lp Giy thanh ton tm
ng km Bng thanh ton tin lng, Bng k thanh ton gi li phng k ton.
K ton chi ph v tnh gi thnh cn c vo lp Bng tng hp thanh ton lng
ton cng ty tng thng. n cui qu, k ton tng hp li lp Chng t ghi s v
my tnh t ng hch ton vo cc s lin quan.
Trnh t hch ton.
K ton chi ph v tnh gi thnh cn c chng t do k ton cc trm a ln tin
hnh lp Bng tng hp thanh ton lng ton cng ty, sau cui qu tng hp li
lp Chng t ghi s v hch ton vo cc s lin quan.
Cc chng t trn c lp trn phn mm k ton.
27
N CHUYN NGNH CHNH
Biu 6 : Giy thanh ton tin tm ng

Mu s : 04- TT
CTY C PH VIT NAM
CTY XNK C PH K H
GIY THANH TON TIN TM NG
Ngy....thng....nm 2010
S :
H v tn ngi thanh ton:......................................................................................
B phn : ...................................................................................................................
S tin tm ng c thanh ton theo bng di y
Din gii
A
IS tin tm ng
1. S tin tm ng t trc cha chi ht
2. S tin tm ng k ny
- Phiu chi s : .....ngy:....
- Phiu chi s : .....ngy:....
IIS tin chi
1. Chng t s:.........ngy...................................................
2. ........................................................................................
3. ........................................................................................
4. .........................................................................................
5. .........................................................................................
III- Chnh lch
1. S tm ng chi khng ht : (I II)..................................
2. Chi qu s tm ng : ((I II)..........................................
Gim c
K ton trng
K ton thanh ton
S tin
B
Ngi ngh thanh ton
Tin lng thanh ton cho cng nhn tr theo lng khon cho cng nhn ch
bin ngoi cng ty hot ng ti cc trm s ch v cc trng phi. Vic tr lng ch
cn c vo cc iu khon v n gi quy nh, cng ty khng tin hnh trch cc
khon theo lng cho cng nhn. Cn c vo s tin trn Chng t ghi s c lp
k ton ghi nhn v my tnh t ng ghi nhn vo s Ci TK 622, S chi tit v lp
chng t ghi s
N TK 622 :
C TK 334:
28
N CHUYN NGNH CHNH
Biu 7 : Bng thanh ton tin lng

BNG THANH TON LNG TRM
Thng 1 nm 2010
CTY C PH VIT NAM

CTY XNK C PH K H
STT
A
H v tn
B
Lng khon
SP hon thnh
n gi
1
S tin
2
Tm ng lng k I
Cn lnh k II
Cng
Biu 8 : Bng tng hp thanh ton lng
BNG TNG HP THANH TON LNG
Thng 1 nm 2010
CTY C PH VIT NAM

CTY XNK C PH K H
STT
Ghi n TK
TK 334
Ghi c TK
TK622-Chi ph nhn cng trc tip
-TK6221
-TK6222
-TK6223
Cng
Tng cng
21.434.000
29.182.120
12.219.200
62.835.320
K ton lp bng
K ton trng
29
K nhn
N CHUYN NGNH CHNH
2.2.2.3. K ton chi ph sn xut chung

Ti khon s dng.
Chi ph sn xut chung bao gm cc chi ph sau:
- Chi ph tin lng nhn vin ca cc trm nh lng trm trng, k ton v
th kho
- Chi ph khu hao ti sn nh trm my mc tnh ton t ng trn my.
- Cc dch v mua ngoi phc v s ch nh in
hch ton chi ph sn xut chung Cng ty s dng TK627 CPSXC Ti
khon ny c m chi tit n tng trm, c th:
TK6271 : Chi ph SXC trm mt
TK6272 : Chi ph SXC trm hai
TK6273 : Chi ph SXC trm ba
Chng t v s s dng.
- Cc chng t s dng gm : Bng thanh ton tin lng nhn vin, cc ha n
dch v mua ngoi, Bng trch khu hao TSC, Bng tng hp ch tiu k hoch nin
v.
- Cc s s dng : S chi tit cc ti khon 6271, 6272, 6273, s ci 627, S theo
di TSC.
Quy trnh lun chuyn chng t
Cui thng cn c vo cc chng t lin quan k ton chi ph v tnh gi thnh
tin hnh lp cc Chng t ghi s c lin quan ton chi ph sn xut chung pht sinh
ng thi my tnh t ng cp nhp s liu vo cc s k ton c lin quan.
Trnh t hch ton
Hng thng phng T chc hnh chnh lp Bng thanh ton tin lng cn c
vo Bng tng hp ch tiu k hoch nin v do Tng cng ty c ph Vit Nam giao
trnh gim c v k ton trng ph duyt. K ton chi ph v gi thnh cn c vo
tin hnh ghi nhn :
N TK 627
C TK 334
C TK 338
30
N CHUYN NGNH CHNH
Biu 9 : Bng thanh ton tin lng thng

CNG HA X HI CH NGHA VIT NAM
c lp T do Hnh phc
CTY C PH VIT NAM

CTY XNK C PH K H
S
TT
H v tn
Chc v
1 Trn Vn
Ha
2 Nguyn
Th Lan
3 L
Th
Tip
T.Trng
H s lng
BNG THANH TON LNG THNG 6 NM 2010
2.75
Tng h s
PC
0.40
Tng h
s
3.15
T.Ph
4.20
0.70
4.90
K.Ton
2.18
0.40
2.58
GIM C
Tng s
tin
2.299
.500
3.577
.000
1.883
.400
Trch np
BHXH,BHYT,BHTN=8.5%
170.638
S tin cn nhn
2.128.863
279.225
3.297.775
135.269
1.748.131
PHNG TC- KT
Ngy ....thng....nm 2010

PHNG TC- HC
Biu 10 : Bng tnh khu hao thng ( mu trn phn mm k ton)

CTY C PH VIT NAM
CTY XNK C PH K H
M ti
sn
Tn ti sn
Phng ban,
trm
BNG TNH KHU HAO THNG .....NM .....

Thng 1 nm 2010
Nguyn
gi
Gi tr
trch khu
hao
T l khu hao thng
31
Gi tr trch khu hao thng
K nhn
N CHUYN NGNH CHNH
Vi cc chi ph dch v mua ngoi nh tin in k ton cn c vo cc chng t

gc nh Phiu tin in hch ton
N TK 627
C TK 111, 112, 331...
i vi chi ph khu hao my s t ng tnh v trch khu hao hng thng theo
khai bo ban u
N TK 627
C TK 214
Cui cng my tnh cp nhp s liu vo s Ci TK 627 v cc s chi tit lin
quan.
32
N CHUYN NGNH CHNH
Biu 11 : S Ci TK 627
S ci
TK 627 - CPSXC
Qu I/2010
S tin
CTY C PH VIT NAM

CTY XNK C PH K H
Ngy
ghi s
Chng t ghi s
S
Ngy
B
31/03
78
31/03
31/03
89
31/03
31/03
93
31/03
31/03
103
31/03
Din gii
D
S d u k
Chi lng cho cn b
qun l qun l trm
Cc khon trch theo
lng (8.5%)
Trch khu hao TSC ti
cc trm
Chi tin in phc v sn
xut
Cng
SH TK i ng
E
334
1
50.975.757
338
4.332.939
214
3.786.909
111
2.098.678
C
2
Ghi ch
G
61.194.283

K ton ghi s
K ton trng
33
N CHUYN NGNH CHNH
2.2.2.4. Tng hp chi ph v tnh gi thnh sn phm

2.2.2.4.1. nh gi sn phm d dang cui k
V cng ty thc hin khon sn phm cho nhn cng bn ngoi theo hp ng v
vy cui k khng c sn phm d dang v vy cng ty khng tin hnh nh gi sn
phm d dang cui k
2.2.2.4.2. Tng hp chi ph
Cng ty s dng ti khon 154 Chi ph sn xut kinh doanh d dang. TK ny
khng m chi tit n TK cp 2.
Cui qu, k ton thc hin thao tc kt chuyn cc chi ph trn phn mm my
tnh. Sau cn c vo tng s pht sinh N trn s ci TK621, 622, 627 k ton lp
cc chng t ghi s kt chuyn chi ph nguyn vt liu trc tip, chi ph nhn
cng trc tip v chi ph sn xut chung. My tnh t ng cp nhp s liu v cc bt
ton kt chuyn, tng hp chi ph vo cc s c lin quan
N TK 154
C TK 621
C TK 622
C TK 627
Biu 12 : Chng t ghi s kt chuyn chi ph nguyn vt liu
CHNG T GHI S
S : ...
CTY C PH VIT NAM

CTY XNK C PH K H
S hiu
Ni dung
A
Kt chuyn chi ph nguyn vt liu trc tip
I/2010
TK
N
B
154
S tin
C
C
621
Ghi ch
D
Tng cng
2.2.2.1.3. Tnh gi thnh

Cng ty thc hin tnh gi thnh theo phng php tnh gi thnh gin n. Do
khng c sn phm d dang cui k nn cng thc tnh gi thnh p dng nh sau:
Tng gi thnh sn phm sn xut = Tng chi ph sn xut pht sinh trong k
34
N CHUYN NGNH CHNH
Gi thnh n v sn phm = Tng gi thnh sn phm / S lng sn phm hon

thnh
Biu 13 : Phiu nhp kho nguyn vt liu
Mu s : 01- VT
CTY C PH VIT NAM

CTY XNK C PH K H
PHIU NHP KHO

Ngy....thng....nm 2010
S :
H v tn ngi nhn hng:......................................................................................

a ch : ....................................................................................................................
L do xut :...............................................................................................................
Xut ti trm : ....................................... a im : ..............................................
Tn, nhn hiu, quy
cch, phm cht vt
t, dng c sn phm
hng ha
STT
S lng
M s
n v
tnh
Theo
chng
t
1
Thc
xut
n
gi
(/kg)
Thnh
tin
(ng)
Tng s
Biu 14 :Chng t ghi s nhp kho thnh phm

CHNG T GHI S
S : ...
CTY C PH VIT NAM

CTY XNK C PH K H
Ni dung
A
S hiu TK
N
C
B
C
155
154
S tin
1
Ghi ch
D
Nhp kho thnh phm nhn x thnh phm

Tng cng
Km theochng t gc.
Ngi lp biu
K ton trng
Chng t ghi s ny c my tnh cp nhp s liu vo s Ci TK154

35
N CHUYN NGNH CHNH
Biu 15: Th tnh gi thnh sn phm

CTY C PH VIT NAM
CTY XNK C PH K H
TH TNH GI THNH SN PHM

Ngy thng nm 2010
Khon mc chi ph
1. CPNVLTT
2. CPNCTT
3. CPSXC
Tng gi thnh sn phm
S lng sn phm hon thnh nhp kho
Gi thnh n v sn phm
Trm s ch 1
Trm s ch 2
Trm s ch 3
2.2.3. Phng php k ton chi ph qun l doanh nghip v chi ph bn hng
v chi ph khc ti cng ty
2.2.3.1. K ton chi ph bn hng
Ti khon s dng.
Cng ty ch yu thc hin bn hng ti kho v vy chi ph bn hng ch yu l chi
ph bc d hng ha ti kho.
hch ton chi ph qun l doanh nghip Cng ty s dng TK 641 CPBH
Chng t v s s dng.
- Cc chng t s dng gm : Giy ngh thanh ton, Bng k thanh ton
- Cc s s dng : S Ci TK 641
Cn c vo s tin thc s phi tr cho nhn cng bc xp k ton cc trm lp
Giy ngh thanh ton v Bng k thanh ton gi cho phng Ti chnh k ton.
K ton chi ph v tnh gi thnh tin hnh lp cc chng t ghi s ng thi my tnh
t ng cp nhp s liu vo cc s k ton c lin quan. Sau cc chng t trn
c gi n thur qu ghi phiu chi.
Trnh t hch ton
K ton chi ph v gi thnh cn c vo chng t ghi s lp da trn Giy
ngh thanh ton v Bng k thanh ton tin hnh ghi nhn :
N TK 641
C TK 111
2.2.3.2. K ton chi ph qun l doanh nghip
36
N CHUYN NGNH CHNH
Ti khon s dng.
Chi ph qun l doanh nghip ti cng ty bao gm ch yu chi ph tin lng v
cc khon trch theo lng cho cn b qun l cng ty v chi ph khu hao vn phng
thit b qun l cng ty.
hch ton chi ph qun l doanh nghip Cng ty s dng TK 642
CPQLDN
Chng t v s s dng.
- Cc chng t s dng gm : Bng thanh ton tin lng nhn vin, vo Bng
thanh ton tin trc c quan ngoi gi v Bng chm cng trc ngoi gi
- Cc s s dng : S Ci TK 642
Cui thng cn c vo chng t l Bng thanh ton tin lng c ph duyt
t phng T chc hnh chnh cung cp k ton chi ph v tnh gi thnh tin hnh lp
cc chng t ghi s ng thi my tnh t ng cp nhp s liu vo cc s k ton c
lin quan.
Trnh t hch ton
Hng thng phng T chc hnh chnh lp Bng thanh ton tin lng cn c
vo Bng tng hp ch tiu k hoch nin v do Tng cng ty c ph Vit Nam giao
trnh gim c v k ton trng ph duyt. Bng thanh ton tin lng ny c
lp chung cho chi ph lng nhn vin qun l cng ty v lng nhn vin qun l
trm. K ton chi ph v gi thnh cn c vo tin hnh ghi nhn :
N TK 642
C TK 334
C TK 338
Bn cnh cn c lng thm cho nhn vin qun l thm gi. Cn c hch
ton da vo Bng thanh ton tin trc c quan ngoi gi v Bng chm cng trc
ngoi gi .Trnh t hch ton tng t chi ph nhn vin qun l.
Chi ph khu hao c my tnh t ng tnh v ghi vo S theo di Ti sn c
nh .
37
N CHUYN NGNH CHNH
Biu 16 : Bng thanh ton tin trc c quan ngoi gi

CTY C PH VIT NAM
c lp T do Hnh phc
CTY XNK C PH K H
BNG THANH TON TIN TRC C QUAN NGOI GI THNG 6 NM 2010
S
Hv tn
TT
H s Tin
Mc lng
Trc ngy lm vic
Trc ngy CN
lng lng
thng
thanh
Ngy
Gi
91.250
12.547
S gi
Thnh
S gi Thnh
tin
1 V
Trc ngy l
Khc 2.75
2.007.500
32
tin
602.250
Hng
38
16
401.500
Thnh
gi
tin
tin K
ton
1.003.750
nhn
N CHUYN NGNH CHNH
2.2.3.3. Chi ph khc( ch yu l chi ph li vay)

Ti khon s dng.
Chi ph khc ti cng ty ch yu l chi ph li. hch ton chi ph li vay Cng
ty s dng TK 635 CPTC
Chng t v s s dng.
- Cc chng t s dng gm : Giy bo ngn hng....
- Cc s s dng : S Ci TK 635, TK 112 hoc TK 111, s chi tit TK 112 hoc
TK111
Cui thng cn c vo chng t l Giy bo ca ngn hng k ton chi ph v tnh
gi thnh tin hnh lp cc chng t ghi s ng thi my tnh t ng cp nhp s
liu vo cc s k ton c lin quan.
K ton chi ph v gi thnh cn c vo tin hnh ghi nhn :
N TK 635
C TK 112,111
Chng 3 : Cng tc qun tr chi ph ti Cng ty Xut nhp khu C ph
k H.
Hin nay cng ty s dng Bo co kt qu kinh doanh theo m hnh chc nng
chi ph v c lp Bo co doanh thu chi ph v kt qu ton cng ty. Tuy nhin cc bo
co trn lp khng thng xuyn ch khi c yu cu ca cc nh qun l trong cng ty
v nhm phc v thng tin cho xc nh gi thnh thnh phm tn kho, gi vn, gi
bn.
Cng vic phn tch bin ng chi ph khng p dng cc phng php nh thay
th lin hon, phn tch cc trung tm trch nhim... m ch yu ch tnh ton n gin
tng gim tuyt i tng i ca chi ph k hoch v thc t thc hin. Vic phn tch
bin ng ny ch thc hin mt ln vo cui nin v nhm nh gi tnh hnh qun l
chi ph v thc hin ch tiu k hoch trong mt nm khng s dng ra cc quyt
nh v qun l hay kinh doanh. Cng ty Xut nhp khu c ph l cng ty trc thuc
Tng cng ty c ph Vit Nam v vy cng tc qun l sn lng chi ph hu nh cn
c vo nh mc chi ph do Tng cng ty giao xung.
Thng thng vo u mi nin v Tng cng ty ra quyt nh giao ch tiu k
hoch sn xut xung cho cc n v thnh vin. Trong quyt nh nu r cc ch tiu
v doanh thu, kinh ph qun l, d tr chi ph xy dng c bn, qu lng qun l
39
N CHUYN NGNH CHNH
cng nh l s lng cc thnh phm, hng ha cn s ch hay tiu th trong mt nin

v.
Cn c vo Quyt nh do Tng cng ty a xung Cng ty Xut nhp khu c
ph k H thnh lp mt Hi ng nh mc do Ph gim c cng ty l trng Hi
ng, mt nhn vin phng K hoch - kinh doanh v hai nhn vin phng K ton
Ti chnh. Hi ng nh mc c nhim v nh gi tnh hnh bin ng th trng v
gi c, kh nng thu mua c ph ti hoc c ph kh lm nguyn liu, kh nng tiu
th, cc thng s k thut ca dy chuyn ti cc trm s ch, thng k lao ng cng
nh nghin cu cc ch tiu do Tng cng ty giao cho. Sau tin hnh xy dng
Bng chi tit chi ph ch bin c ph bao gm c th cc chi ph tt c cc giai
on ch bin c ph.
Sau khi hon thnh Bng chi tit chi ph ch bin c ph Hi ng s gi cho
Gim c ph duyt v gi n cho cc phng chc nng trong cng ty cng nh cc
trm trng. Cc trm trng c nhim v qun trit cho tt c nhn cng mnh qun
l v thc hin theo Bng chi tit chi ph ch bin c ph .
Cui nin v da vo s liu do phng K ton Ti chnh cung cp, phng K
hoch kinh doanh tin hnh lp bng Tng hp ch tiu k hoch nm .. so snh
k hoch v c tnh thc hin tnh ton ra phn trm chnh lch. Sau trnh cho
Gim c cng ty k duyt.
Cn c vo bng Tng hp ch tiu k hoch nm .. gim c triu tp bui
hp ton cng ty tm nguyn nhn chnh lch quy trch nhim hoc tm ra bin php
khc phc cho k tip theo.
40
N CHUYN NGNH CHNH
Biu 17 : Bng chi tit ch bin c ph vi nin v
CTY C PH VIT NAM

CTY XNK C PH K
H

c lp T do Hnh phc
BNG CHI TIT CH BIN C PH VI NIN
V (2010 2011)
I./CHI PH PHI C PH VI QU TI RA QU KH
(Tnh cho 1 kg qu kh nhp kho)
T NI DUNG
VT
M.TNH N
/KG
T
GI
qu kh
VN
1 Chi ph vn chuyn v sn
Kg
1
30
30
2 Nhn cng bc xp ln xun Kg
1
25
25
xe qua cn
.
..
Tng cng
Kg
I./CHI PH XAY XT C PH VI QU TI RA QU KH
(Tnh cho 1 kg c ph nhn x)
T NI DUNG
VT
M.TNH N
/KG
T
GI
qu kh
VN
1 Vn chuyn C ph v v tr Kg
1
30
30
xay xt
2 Nhn cng bc xp ln xung Kg
1
25
25
xe
.
..
Tng cng
Kg
I./CHI PH CH BIN C PH VI NHN X RA NHN THNH PHM
(Tnh cho 1 kg nhn thnh phm xut khu)
TT NI DUNG
VT
M.TNH N
/KG
GI
qu kh
VN
1 Bc xp khng qua cn
Kg
1
15
15
2
Sng lc
Kg
1
12
12
.
..
Tng cng
Kg
GHI
CH
GHI
CH
GHI
CH
+ c tnh chi ph vn chuyn v TP H Ch Minh: 500/kg

+Chi ph xut khu: 159/kg
HI NG NH MC
Ngy ... thng....nm 2010

GIM C
L c Thun
Nguyn Ha Chnh
41
N CHUYN NGNH CHNH
Chng 4: nh gi cng tc k ton chi ph ti Cng ty Xut nhp khu C

ph k H
2.4.1. nh gi tnh hnh cng tc k ton chi ph
2.4.1.1. u im
Nhn chung cng tc k ton chi ph ti cng ty Xut nhp khu c ph k H
hu nh khng gp kh khn, c thc hin theo ng ch k ton hin hnh (Q
15/2006) v h thng chun mc k ton Vit Nam. Bn cnh cng tc k ton cn
c mt s u im sau:
- V phn loi chi ph : Hin ti cng ty tin hnh phn loi chi ph theo cng
dng, cch phn loi ny theo ThS. Hunh Li v Nguyn Khc Tm (2002) gip
cc nh qun l trong xc nh v tr vai tr ca tng loi chi trong hot ng ca cng
ty.
- V h thng ti khon: S dng ph hp vi ch k ton Vit Nam hin
hnh. ng thi vi vic p dng phn mm k ton vo hch ton k ton vic m
tiu khon theo di cc i tng chi tit kh r rng.
- V h thng chng t : h thng chng t c thit k ph hp vi nhng
hng dn theo quy nh trong Q 15/2006 ca B Ti Chnh. Trnh t lun chuyn
chng t kh hon chnh c th m bo cho vic i chiu kim tra.
- Phng php tp hp chi ph : Tp hp theo phng php trc tip v vy vic
tng hp chi ph sn xut kh r rng v ng vi thc t pht sinh.
- i tng tp hp chi ph : Do c im ca hot ng cng ty, hu ht cc hot
ng s ch c ph u tp trung ti cc trm v vy vic xc nh i tng tp hp
chi ph l ba trm l hp l v thun tin trong vic cung cp cc thng tin k ton cn
thit.
- K tnh gi thnh c xc nh l tng qu trng vi thi im lp bo co
hng qu gip cung cp thng tin ng thi nht qun v y nht cho nh qun l.
Ni tm li cng tc k ton chi ph ca cng ty thc hin theo ng cc chnh
sch ch k ton hin hnh, phn nh y , kp thi ton b chi ph sn xut
thc t pht sinh. Bn cnh vic p dng Phn mm k ton trong cng tc k ton
gip gim bt s lng cng vic cho k ton ng thi vic hch ton v cung cp
thng tin k ton nhanh chng v chnh xc hn.
42
N CHUYN NGNH CHNH
2.4.1.2. Nhc im
- Phn loi chi ph : Bn cnh nhng u im cch phn loi chi ph trn c hn
ch trong vic cung cp thng tin chi ph ,cha quan tm n vic xem xt ngun gc
hnh thnh cc loi chi ph. iu ny gy kh khn trong vic qun l chi ph ti cc
trm s ch cng nh ti cng ty.
- H thng chng t : Cc chng t s dng trong nghip v lin quan n chi ph
bn hng cha y . Cc chi ph bc d bn hng chur yu hch ton da vo Bng
k thanh ton v Bng chi tit ch bin c ph do k ton cc trm lp iu ny d dn
n gian ln khai khng chi ph bn hng
- Cng tc hch ton chi ph v tnh gi thnh: Cng tc ny ch c tin hnh
theo yu cu k ton ti chnh. Cc nh qun l trong cng ty khng bit cch s dng
chi ph pht sinh tng b phn, tng trm, tng hot ng cho vic ra quyt nh hay
xy dng chin lc kinh doanh.
- K tnh gi thnh : Do c im ca th trng c ph l thng xuyn bin
ng bt thng, k tnh gi thnh li ko di n ba thng c th gy b ng cho
cng tc bn hng, gi c khng c tnh li kp thi cho ph hp vi gi th trng.
2.4.2. nh gi tnh hnh qun tr chi ph ti cng ty
2.4.2.1. u im
- Hin ti cng ty tin hnh lp k hoch kinh doanh cho mt nin v. Tin
hnh xy dng nh mc chi tit cc loi chi ph cho hot ng s ch, bn hng cng
nh qun l cng ty do Hi ng nh mc thc hin trn c s nhng thng tin thc
t v cc ch tiu do Tng cng ty giao xung.
- Cng ty c bit ch trng n nh mc hao ht t nhin ca nguyn vt liu
(c ph ti v c ph kh), iu ny gip qun l tt chi ph nguyn vt liu trc tip.
- Cui mi nin v cng ty thc hin vic tng hp nh gi chi ph thc chnh
lch gia chi ph thc t v k hoch gip kim sot c chi ph pht sinh v cung
cp c s xy dng nh mc k hoch cho k tip theo.
2.4.2.1. Nhc im
- Cc cch phn loi chi ph khc trong k ton qun tr th khng c quan tm
ng mc.
- Kim sot chi ph: vn cha p ng yu cu ca nh qun tr, cc cng ty ch
dng li vic p dng phng php so snh mc bin ng ca thc hin so vi
43
N CHUYN NGNH CHNH
k hoch. Cha p dng cc m hnh phn tch chi ph khoa hc khc nhm cung cp
thng tin ph hp cho cc quyt nh qun tr.
- V cng tc thu nhn v phn tch thng tin: qun tr chi ph ch yu hng
thng tin tng lai nhng cng ty tp chung phn tch cc thng tin qu kh v hin
ti, cha thit lp h thng thu nhn thng tin tng lai. Cha khai thc c cc k
thut phn tch thng tin chi ph ca k ton qun tr v phn tch mc nh hng
ca cc nhn t chi ph phc v cho vic a ra cc chin lc hay phng n kinh
doanh hiu qu.
- Cng tc lp bo co: Hu ht cc bo co k toan qun tr khng c cc nh
qun tr quan tm v thc hin thng xuyn ch ng phc v yu cu qun tr cng
ty. V vy, cc nh qun tr khng c u thng tin phn tch, nh gi chi ph, iu
hnh hot ng sn xut sn kinh doanh mt cch hiu qu. Bn cnh vic lp Bo
co kt qu kinh doanh theo m hnh chc nng chi ph ch mi th hin c mt
cch chung nht v cc loi chi ph phc v cho vic cung cp thng tin cho cc i
tng c nhu cu s dng bn ngoi khng c nhiu ngha trong qun tr chi ph
- V vic lp k hoch v nh mc ch mi thc hin xy dng trong mt nin
v trong khi th trng li lun thay i bt thng trong mt nm v vy gy nhiu
kh khn trong vic thc hin nh mc k hoch.
2.4.3. Mt s kin xut
2.4.3.1. kin xut ci thin cho cng tc k ton chi ph
- K ton chi ph v tnh gi thnh thc hin nhiu cng vic. Cng ty c th tng
cng nhn lc cho b phn Ti chnh k ton nh b sung thm mt k ton thanh
ton.
- Cng ty cn quan tm hn na n ngun gc hnh thnh cc chi ph bng cch
nh k hng thng hay hng qu lp cc bo co v chi ph phn loi theo ni dung
kinh t ban u.
- Vic hch ton chi ph bn hng ( chi nhn cng bc xp hng ha i bn) cn
c qun l cht ch hn na (b sung cc chng t c tnh hiu lc hn).
2.4.3.2. xut kin ci thin cho cng tc qun tr chi ph
- Phn loi chi ph v xc nh li i tng tp hp chi ph v gi thnh cn phi
tin hnh phn loi chi ph thnh chi ph kh bin, chi ph bt bin nhm phc v tt
cho qun tr doanh nghip.
44
N CHUYN NGNH CHNH
- Hon thin m hnh KTQT chi ph mi quan h gia cc phng chc nng, m
bo s chia s thng tin ca cc phng ban trong cng ty.
- Nh qun l cn quan tm tn dng ht cc cng dng ca d ton, y chnh l
mt cng c kim sot chi ph tt nht
- Bn cnh cc thng tin qu kh do k ton cung cp cng ty nn ch trng
vo thu thp mt s thng tin th trng tng lai c nh hng n chi ph ca cng
ty nh thng tin v gi c th trng, thi tit kh hu, cc chnh sch mi ca Nh
Nc, thng tin gi c lao ng t phn tch v a ra cc phng n kinh doanh
sn xut cho ph hp. Ban lnh o cng ty nn tp trung nhiu cho vic phn tch cc
thng tin ny phc v cho vic ra cc quyt nh ca mnh.
i vi vn phn tch thng tin chi ph: trn c s s liu chi tit v chi ph,
k ton nn tin hnh lp bo co phn tch chi ph thnh bin ph, nh ph v chi ph
hn hp, sau k ton lp bo co kt qu hot ng kinh doanh theo cch ng x
ca chi ph, xy dng cng thc d ton chi ph v d ton linh hot.
- phc v tt hn cho cng tc k ton qun tr chi ph cng ty nn thit k
mt s h thng s sch ph hp vi yu cu qun tr chi ph .
- Nh qun l cng cn quan tm hn na n i ng lao ng. Cng vic kim
sot chi ph mt cch hiu qu cn phi hp cht ch vi i ng nhn vin lao ng
trc tip, ng thi cn c s phn cng v quy nh trch nhim r rng trong vic
kim sot chi ph.
45
N CHUYN NGNH CHNH
PHN 3 : KT LUN
Sau khi tm hiu n c th rt ra mt s kt lun sau :
- Mi chi ph pht sinh lin quan n quy trnh s ch c ph c hch ton
y theo ng quy nh Q 15/2006/Q BTC ngy 20/03/2006 v chun mc k
ton Vit Nam.
- Cc thng tin v chi ph ch yu phc v cho cng tc tnh gi thnh, gi bn,
cha c s dng cho vic lp cc k hoch kinh doanh hay ra cc quyt nh qun
tr.
- Cng tc qun tr chi ph cha mang tnh ch ng, thng c tin hnh kh
n gin, vic xy dng v iu chnh cc ch tiu v chi ph thng theo k hoch chi
tit ca Tng cng ty.
- Vic qun tr chi ph c bit quan trng trong vic thc y s pht trin ca
cng ty m bo tnh hiu qu trong sn xut. Nhng hin nay cng ty cha lu tm
n vic ci thin cng tc qun tr chi ph, hu nh cha c gii php no c
xut cho vn nay.
Nhn chung n h thng tng qut tnh hnh cng tc k ton chi ph sn xut
c ph nhn thnh phm ti cng ty Xut Nhp khu C ph k H. M t c qu
trnh lp d ton v tnh ton chnh lch chi ph ca cng ty. Trn c s a ra mt
s nh gi nhn xt v xut kin c nhn hon thin cng tc k ton v qun
tr chi ph ti cng ty.
Tuy nhin do gii hn v thi gian v kin thc cn hn ch n ch mi dng li
vic tm hiu v nh gi cng tc k ton chi ph ca mt loi sn phm s ch l c
ph nhn thnh phm nn cha nh gi c tnh hnh k ton chi ph ca ton cng
ty, y l hn ch ln ca n.
46
N CHUYN NGNH CHNH
DANH MC TI LIU THAM KHO.

1. GVC Phan nh Ngn, Ths H Phan Minh c, 2008. Gio trnh l thuyt k
ton ti chnh 1. Nh xut bn i Hc Hu.
2. ThS.H Phan Minh c Khoa K ton ti chnh, 2006.Bi ging k ton qun tr.
3. GV: Phan Th Hi H. Slide k ton chi ph .
4. Th.s Nguyn Ngc Thy. Slide bi ging k ton qun tr chin lc.
5. Ths. Hunh Li Ths. Nguyn Khc Tm, 2002. Gio trnh K ton chi ph,
Nh xut bn Thng K.
47
N CHUYN NGNH CHNH
PH LC 1 : S LIU TH THU THP TI CNG TY XUT NHP KHU

C PH K H
48
N CHUYN NGNH CHNH
PH LC 2 : BNG HI
49

77 - Phan Thi Tuong Vi K41 Kiem Toan

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77 - Phan Thi Tuong Vi K41 Kiem Toan

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N CHUYN NGNH CHNH

GING VIN TH.S: NGUYN NGC THY

N CHUYN NGNH CHNH

Sinh vin thc hin :

Gio vin hng dn :

Ths. Nguyn Ngc Thy

Lp : K41 K Ton Kim Ton

SVTH: PHAN TH TNG VI-K41 K TON - KIM TON

N CHUYN NGNH CHNH

GING VIN TH.S: NGUYN NGC THY

hon thnh n ny ngoi s n lc ca bn thn em cn nhn

Sinh vin thc hin

SVTH: PHAN TH TNG VI-K41 K TON - KIM TON

N CHUYN NGNH CHNH

GING VIN TH.S: NGUYN NGC THY

N CHUYN NGNH CHNH

GING VIN TH.S: NGUYN NGC THY

Quy trnh lun chuyn chng t..................................................................27

N CHUYN NGNH CHNH

GING VIN TH.S: NGUYN NGC THY

SVTH: PHAN TH TNG VI-K41 K TON - KIM TON

N CHUYN NGNH CHNH

GING VIN TH.S: NGUYN NGC THY

BNG DANH SCH CC CH VIT TT

CPNCTT : Chi ph nhn cng trc tip

CPNVLTT : Chi ph nguyn vt liu trc tip

CPSXC : Chi ph sn xut chung

CPQLDN : Chi ph qun l doanh nghip

CPBH : Chi ph bn hng

CPTC : Chi ph ti chnh

GTGT : Gi tr gia tng

KKTX : Kim k thng xuyn

KTQT : K ton qun tr

NVL : Nguyn vt liu

TCVN : Tiu chun Vit Nam

SHTK : S hiu Ti khon

TP.KHKH : Trng phng K hoch - Kinh doanh

SVTH: PHAN TH TNG VI-K41 K TON - KIM TON

N CHUYN NGNH CHNH

GING VIN TH.S: NGUYN NGC THY

Phiu xut kho

S chi tit nguyn vt liu

Bng tng hp nguyn vt liu xut dng trong thng

Giy thanh ton tin tm ng

Bng thanh ton tin lng

Bng tng hp thanh ton lng

Bng thanh ton tin lng thng

Bng tnh khu hao thng ( mu trn phn mm k ton)

Chng t ghi s kt chuyn chi ph nguyn vt liu

Phiu nhp kho nguyn vt liu

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