báo cáo thực tập - bích thúy

BO CO THC TP TT NGHIP
Trng H Kinh t & QTKD
LI M U
Nhng ngy ny, Vit Nam chng ta ang sng trong khng kh hi
nhp trc nay cha tng c, gia nhp APEC, cc t chc quc t,
c bit l vic gia nhp WTO vo ngy 7/11/2006 nh du mc
ln mang tnh cht bc ngot trong tin trnh pht trin v hi nhp
ca Vit Nam vo i sng kinh t, chnh tr th gii.
Tc ng ca vic gia nhp WTO khng ch nh hng n quc gia m
cn nh hng su sc n hot ng ca cc t chc, doanh nghip, mi
mt i sng ca mi ngi dn. N thc y cc doanh nghip phi nng
ng v ch ng trong tng bc i ca mnh, phi i mi, hon thin ch
qun l kinh t v h thng qun l c tm v m v vi m. Trong : vic
t chc cng tc k ton trong cc doanh nghip gi v tr ht sc quan trng,
k ton ca ta phi ph hp vi k ton quc t, cc chun mc k ton
nguyn tc chung ca k ton va p ng c yu cu c tnh quc t va
thch hp vi hon cnh nc ta, m bo cho cc doanh nghip lm n c
li.
Qua qu trnh hc tp ti trng i hc Kinh t v Qun tr kinh doanh,
chng em c trang b nhng kin thc v k ton nhng ch l l
thuyt c bn, v vy vi mong mun cng c kin thc v vn dng nhng l
thuyt c trang b, c bit trong lnh vc chuyn ngnh k ton vo
thc tin ca hot ng kinh doanh v hch ton ti cc DN. Qua , chng
em c th nghin cu su nhm b sung v khng nh nhng vn l lun
cho ph hp hn vi nhu cu thc tin. Em mnh dn la chn thc tp ti
Cng ty c phn ma ng Lam Sn
hon thnh c bi bo co ny em xin chn thnh cm n
thy gio Hong H, cc ch trong phng k ton, cng ton th cc
anh ch, c ch trong Cng ty tn tnh gip .
TRNH BCH THU
Lp K3KTTHA
Qua thi gian thc tp, mc d rt c gng thu thp ti liu nhng l mt
bi bo co tng hp nn nhiu ni dung cn phc tp, khi lng kin thc
ln, thi gian ngn nn bo co thc tp ca em khng th trnh khi nhng
thiu st. V vy, em rt mong c s ch dn, gp ca cc thy c gio,
cc anh ch trong Cng ty v cc bn bo co thc tp ca em hon thin
hn.
PHN I
TRNH BCH THU
Lp K3KTTHA
KHI QUT V CNG TY C PHN MA NG LAM SN
1.1 Qu trnh hnh thnh v pht trin ca doanh nghip

1.1.1 Tn v a ch doanh nghip
Cng ty c phn ma ng Lam Sn l mt doanh nghip c thnh
lp theo quyt nh s 1133/Q - TTG ngy 06 thng 12 nm 1999 ca Th
tng chnh ph.
Tn giao dch : Lam Son Sugar Joint Stock Corporation.
Tn vit tt: LASUCO
Tr s chnh : Th trn Lam Sn - Th Xun - Thanh Ha
in thoi : 037. 834091
- 037. 834093.
S FAX : 037.834092
Chi nhnh 1 : S 27 Dng nh Ngh - TP Thanh Ha
Chi nhnh 2 : S 23 Mc Th Bi - Qun Hai B Trng - TP H Ni
Vn phng i din : 123 ng Gii Phng - TP H Ni
1.1.2
Thi im thnh lp v cc mc lch s quan trng trong qu trnh

pht trin doanh nghip
+ 12/1/1980: Th Tng Chnh Ph k quyt nh ph duyt xy dng

nh my ng Lam Sn (nay l nh my ng Lam Sn I) nhm khai thc
tim nng t ai, ph xanh t trng i trc v lc lng lao ng min
Ty Thanh Ho, gii quyt tnh trng thiu ng trong c nc.
+ 31/3/1980: B lng thc thc phm (nay l B Nng nghip & Pht
trin Nng thn) k quyt nh s 488 LTTP/KTCB thnh lp ban kin thit
nh my ng Lam Sn. a im xy dng nh my ti x Th Xng-Th
Xun-Thanh Ho (nay l th trn Lam Sn - Th Xun - Thanh Ho).
+ 14/3/1981: Th Tng Chnh Ph k quyt nh s 61/TTg khi cng
xy dng nh my v a cng trnh vo trng im cp Nh Nc.
TRNH BCH THU
Lp K3KTTHA
+ 28/4/1986: Th Tng Chnh Ph k quyt nh thnh lp Nh my

ng Lam Sn.
+ 2/11/1986: Hon thnh xy dng nh my i vo sn xut v u tin.
+ 8/1/1994: B NN&PTNT k quyt nh s 14/NN-TTCB i tn nh
my ng Lam Sn thnh Cng ty ng Lam Sn.
+ 6/12/1999: Th Tng Chnh Ph k quyt nh s 1133/Q-TTg
chuyn Cng ty ng Lam Sn thnh Cng ty C phn ma ng Lam Sn.
+ 1/1/2000: Cng ty i vo hot ng dui hnh thc cng ty c phn
vi vn iu l 150 t ng.
+ Thng 6/2000: Cng ty pht hnh thm c phiu ph thng tng vn
iu l ln 200 t ng p ng nhu cu pht trin hot ng sn xut kinh
doanh.
+ Thng 5/2007: Cng ty pht hnh thm c phiu c tr c
tc,theo ngh quyt i hi ng c ng thng nin nm 2005-2006 v kt
qu ng k thc hin ca cc c ng, tng vn iu l ln 300 t ng.
+ Nm 2008 v 2009 cng ty u nm trong danh sch top 500 doanh
nghip ln nht Vit Nam.
Ngay t nhng ngy u xy dng nh my ng Lam Sn (nay l
Cng ty C phn ma ng Lam Sn) gp phi nhng kh khn tng
chng khng th vt qua ni : Nh my c lp t vi dy chuyn thit b
ca Php t u thp k 80, gia nm 1984 chuyn gia nc ngoi n
phng rt v nc, b li cng trnh d dang.Pht huy tinh thn ch ng
sng to,cn b cng nhn vin nh my khng chu b tay, t t chc lc
lng cn b k thut cng cc n v lp my trong nc nhanh chng hon
thnh lp t thit b, a nh my vo sn xut t v 1986-1987.
Bc vo thi k cng cuc i mi ca ng, c s quan tm ca
Nh Nc,s h tr ng vin ca cc ngnh t trung ng n tnh, huyn,
nht l s cng tc trc tip ca cc x,cc nng trng v b con trng ma
TRNH BCH THU
Lp K3KTTHA
trong vng, cng vi s n lc ca mnh, cng ty vt qua nhiu kh khn

v th thch, lin tc hon thnh vt mc k hoch nh nc.Np ngn sch
ngy cng tng,vic lm v i sng tinh thn ca cn b cng nhn vin
c n nh, ci thin r rt.
1.1
Chc nng, nhim v ca doanh nghip
Cng ty sn xut ng,cn cc loi v hin ti c 12 n v trc thuc.

l:
-Nh my ng s I, s II;
- Nh my cn s I, s II;
-Cc X nghip
-Cc Trung tm Nghin cu.
V vy, bn cnh cc sn phm chnh th Cng ty cn sn xut mt s
sn phm nh: bnh ko, cn thc phm, bia,thc n gia sc, phn bn,
.nhm tng doanh thu v khng ngng m rng quy m, ng thi pht huy
v tr hng u trong ngnh Ma ng Vit Nam, tp trung nng cao v lm
mi hn cc sn phm chnh : ng Cn in, mang li li ch cho
Cng ng v Doanh nghip. u t a dng ha sn phm, m rng lnh
vc, a bn v ngnh ngh kinh doanh, u t thit b v cng ngh mi,
nng cng sut cc nh my hin c, tng nhanh sn lng ng Cn
in -Nhin liu sinh hc (Bio Diezel).
1.2
Cng ngh sn xut ca mt s hng ha hoc dch v ch
yu
Sau y l lu trnh cng ngh sn xut ng ca Cng ty :
L mt lu trnh cng ngh sn xut phc tp nht trong cc ngnh sn
xut. sn xut ra sn phm ng phi tri qua 7 cng on ch bin lin
tc. Tuy tch ri lm 7 cng on nhng n ch c ngh v mt k thut v
mi giai on cng ngh u c cc yu cu v thng s k thut khc
TRNH BCH THU
Lp K3KTTHA
nhau, trn thc t chng hot ng lin tc khng tch ri nhau, c gi l

lu trnh cng ngh kiu nc chy.
S 01 : Quy trnh sn xut ng
X l ma
Hon tt sn
phm - x l
ng bao
p ma
Tr tinh, phn
mt
Gia nhit,
lm sch
Bc hi, lng
ni
Nu ng
1.4 Hnh thc t chc sn xut ca doanh nghip

Cng ty c phn ma ng Lam Sn l mt doanh nghip sn xut
cng nng nghip do vic t chc sn xut kinh doanh ca Cng ty cng
c nhng c im ring. c im t chc sn xut ca Cng ty mang m
tnh thi v, n ph thuc hon ton vo ma v ca loi nguyn liu chnh
l ma cy. Quy trnh cng ngh sn xut sn phm ch yu l sn xut
lin tc khp kn, khng gin on v mt k thut, v thi gian. T chc sn
xut ca Cng ty t m bo u vo nguyn liu ma cy cho n u ra l
tiu th sn phm sn xut.
TRNH BCH THU
Lp K3KTTHA
1.5 c im lao ng ca doanh nghip
Biu 01 : Tnh hnh s dng lao ng ti cng ty CP M Lam Sn nm

2010
TT
2010
Ch tiu
S lng
Tng s lao ng
I
1.785
100
1.173
65,71
612
34,29
1.485
83,20
300
16,80
1.299
87,47
83
6,38
Trung cp
152
11,70
Cng nhn k thut
163
12,54
Cng nhn cng ngh
658
50,65
Lao ng ph thng
348
18,10
Lao ng gin tip
186
12,52
0,37
120
64,51
Phn theo gii tnh

Nam
N
II
Phn theo bin ch

Chnh thc
Hp ng thi v
III
Phn theo trnh
Lao ng trc tip

i hc cao ng
C cu %
Trn i hc
i hc cao ng
60
Trung cp
( Ngun : phng ti chnh k ton )
35,12
Qua bng c cu lao ng ta thy s lao ng trc tip chim t l cao.

Lao ng ton Cng ty c cht lng cao : Khi gin tip, qun l c nghip
v tt trnh i hc, cao ng l 120 ngi, tc l chim 64,51% tng s
lao ng gin tip. c bit cn b qun l v phng k ton c 100% lao
ng trnh i hc. Khi cng nhn trc tip sn xut cng c tay ngh cao
TRNH BCH THU
Lp K3KTTHA
: cng nhn k thut chim 12,54% tng s lao ng trc tip cn cng nhn
cng ngh chim 50,65% tng s lao ng trc tip sn xut.
Nhn chung cht lng lao ng tt v iu kin cng ngh hin i m
bo cho sn xut lin. Cng ty ch trng nng cao trnh qun l, bi
dng nghip v, tng cng lc lng lao ng tr c o to chnh quy,
c chuyn mn.
1.6 C cu b my qun l ca doanh nghip
C cu t chc ca Lasuco gm b my lao ng cc phng ban gip
vic lnh o trong cng tc qun l, iu hnh hot ng ca Lasuco v cc
x nghip,nh my trc tip sn xut, cc chi nhnh kinh doanh sn phm.
Cng ty c 2 x nghip: X nghip Nguyn liu v X nghip C kh; 02
nh my ng v 01 nh my cn. Hai chi nhnh H Ni - Tp H Ch Minh
c chc nng xy dng, trnh duyt cc k hoch tiu th sn phm c
giao, t chc tiu th sn phm ca Cng ty theo s phn cng ca Tng
Gim c.
- C cu b my qun l Cng ty:
Cn c iu l t chc v hot ng ca Cng ty c phn ma ng
Lam Sn c i hi ng c ng thng qua ngy 9/5/2007 v quy ch
qun tr trong cng ty, c cu b my qun l ca Lasuco gm:
- i Hi ng C ng (HC):
L c quan quyt nh cao nht ca cng ty,gm tt c cc c ng c
quyn biu quyt, hp mi nm t nht 1 ln. HC quyt nh nhng vn
c lut php v iu l cng ty quy nh. HC thng qua cc Bo
Co Ti Chnh (BCTC) hng nm ca cng ty tin hnh bu min nhim, bi
nhim thnh vin hi ng qun tr, thnh vin ban kim sot ca cng ty.
- Hi ng Qun Tr (HQT):
L c quan qun l cng ty,c ton quyn nhn danh cng ty quyt
nh mi vn thuc thm quyn ca HC. HQT ca Lasuco hin
TRNH BCH THU
Lp K3KTTHA
gm 5 thnh vin,c nhim k l 5 nm (2006-2010) ; thnh vin HQT c

th c bu li vi s nhim k khng hn ch.
- Ban Kim Sot (BKS):
L c quan trc thuc HC,do HHC bu ra;BKS c nhim v
kim sot mi mt hot ng, qun tr v iu hnh sn xut kinh doanh ca
cng ty. Hin BKS cng ty gm 5 thnh vin, c nhim k 5 nm; thnh vin
BKS c th c bu li vi s nhim k khng hn ch. BKS hot ng c
lp vi HQT v Ban Tng Gim c.
- Ban Tng Gim c (TG):
Do HQT b nhim, chu trch nhim trc HQT v HC v iu
hnh qun l mi hot ng sn xut kinh doanh ca cng ty. Cc ph TG
c trch nhim h tr TG iu hnh hot ng sn xut kinh doanh (SXKD)
ca cc n v trc thuc cng ty, ng thi bo co trc tip cho TG. Hin
ti, gip vic cho TG c 03 ph TG:
+ 01 ph TG thng trc
+ 01 ph TG ph trch sn xut
+01 ph TGD ph trch nguyn liu ma
- Ph TG thng trc: gip TG gii quyt cc cng vic c tnh cht
thng xuyn ca cng ty, gii quyt cc cng vic ca TG theo u quyn,
tng ban iu hnh d n ma cng ngh cao, d n chn nui v pht trin b
sa, chng trnh cng nghip ho nng nghip nng thn, trng ban phng
chng bo lt.
i din phn vn ca cng ty ti cng ty TNHH Lam Sn-Sao Vng.
- Ph TG sn xut: Gip TG ph trch sn xut, m bo sn xut n
nh,an ton,cht lng, hiu qu,an ton v sinh thc phm v v sinh mi
trng, trc tip ch o cc n v: Nh my ng I,II;X nghip c
kh;Nh my cn II;i mi trng.
- Ph TG ph trch nguyn liu ma: Gip TG ph trch cng tc
nguyn liu ma, trc tip ch o X nghip nguyn liu,trc tip Nghin cu
TRNH BCH THU
Lp K3KTTHA
ging ma, ban vn ho, y t, gio dc; tham gia cng ph TG thng trc
ch o, iu hnh thm canh ma cng ngh cao, d n CNH-HHNN&NT.
TRNH BCH THU
10
Lp K3KTTHA
I HI NG C
NG
HI NG
QUN TR
BAN KIM
SOT
VN PHNG
HQT
TNG GIM
C
PH TG SX
PH TG
I
MT
P.
bo
v
C.NH
C.NH
TP
HN
HCM
P. HC
qun
tr
P.K
SC
L
BAN
vn
ho
XN
c
kh
PH TG PH
TRCH NG.LIU
MA
P.V
T,T
T
SP
P.
CN
TT
NM
Cn
S2
Tr.
x
P.
Nhn
s
NM
G
S 2
P.
TC
KT
NM
G
S1
P.K
H
XN
Ng
liu
( Ngun : phng K ton - Ti chnh )
S 02 : b my qun l doanh nghip
TRNH BCH THU
11
Lp K3KTTHA
PHN II :
THC TRNG CNG TC K TON CA CNG TY C PHN
MA NG LAM SN
2.1 Khi qut chung v cng tc k ton ca doanh nghip
2.1.1 C cu b my k ton ca doanh nghip
Do yu cu ca cng vic k ton v c im quy m sn xut ca cng
ty nn cng ty vn dng hnh thc cng tc k ton va tp trung va phn
tn. Phng k ton ca cng ty c 10 ngi v cc nhn vin k ton, thng
k cc Nh my, X nghip.
- K ton trng : Chu trch nhim v t chc b my k ton, thng
tin kinh t, chu trch nhim trc php lut v vic chp hnh cc ch
chnh sch ca Nh nc, tham mu cho tng gim c v tnh hnh ti chnh
ca cng ty. Bn cnh k ton trng c nhim v tm ngun vn p ng
sn xut kinh doanh mt cch kp thi v c hiu qu nht.
- Ph k ton trng : Gip vic cho k ton trng v cc lnh vc
chuyn mn. T chc cng tc k ton theo ng php lnh hin hnh. Kim
tra hng dn, n c cc k ton vin hon thnh nhim v.
- K ton tng hp : Theo di tt c cc ti khon trong v ngoi bng
cn i k ton. Kim tra v thc hin nhim v chuyn mn ca cc phn
hnh k ton ti Cng ty v ti cc n v trc thuc. Cui qu hoc cui nm
lp bo co quyt ton ca Cng ty theo quy nh ca Nh nc.
- K ton tin mt v thanh ton tm ng : Thu nhn kim tra chng t
ban u, cp nht s liu hng ngy, i chiu cng n. Cung cp s liu cho
cc phn hnh k ton lin quan.Cui thng cng s qu, bo co qu, rt s
d cui thng.
- K ton ngn hng : Kim tra v lp cc chng t thu chi vay tr. i
giao dch Ngn hng, hng dn khch hng lm th tc thanh ton. Cui
TRNH BCH THU
12
Lp K3KTTHA
thng i chiu s d vi Ngn hng, i chiu s liu cho cc phn hnh k

ton lin quan. Cui qu, nm lm phi hp cng k ton tng hp lm bo
co tnh hnh chi tin gi, tr vay ngn hn, di hn
- K ton tin lng v cng n phi thu phi tr : C nhim v hch
ton tnh ton tin lng v cc khon trch np ca cn b cng nhn vin
trong ton cng ty theo ch hin hnh. Tham gia gp kin xy dng n
gi tin lng, hon chnh quy ch tin lng v cc khon thanh ton khc.
- K ton tp hp chi ph sn xut v tnh gi thnh sn phm : K ton
gi thnh ca Cng ty c nhim v tp hp ton b chi ph ti gi thnh cc
n v v cc khon chi khc ti Cng ty, sau tin hnh tng hp chi ph
sn xut kinh doanh theo tng i tng v cn c vo s d u k, s d
cui k ca cc ti khon tp hp chi ph khc tnh gi thnh cho tng loi
sn phm hon thnh trong k. Lp gi thnh k hoch v tnh gi thnh thc
t kp thi ng n cho Tng gim c quyt nh v gi bn ph hp vi
tng thi im.
- K ton ti sn c nh : Chu trch nhim theo di tnh hnh tng gim
TSC v lp bng phn b khu hao theo nh k.
- K ton thanh ton ma : Gim st tnh hnh nhp xut tn kho v tnh
hnh d tr vt t. Tham gia kim tra, nh gi hng tn kho, hch ton chi
tit tng hp, lp cc bo co theo quy nh.
- Th qu : Kim tra qu hng ngy, chi tin khi c yu cu, vo s qu,
bo co qu rt s d v i chiu vi k ton tin mt.
- Cc nhn vin k ton cc Nh my, X nghip : C nhim v kim
tra gim st cng tc k ton ti n v. Tham mu cho gim c n v v
Phng ti chnh k ton Cng ty v qun l ti chnh.
TRNH BCH THU
13
Lp K3KTTHA
K ton trng
Ph k ton
trng
K ton
thanh ton
ma
K ton
TSC
K ton tng
hp
KT tin
lng,
cng n
khc
K ton
tin mt,
tm ng
Nhn vin k ton

cc NM. XN khng
t chc k ton
ring
K ton
vt t
K ton
cng n
K
ton
NH
K ton
gi
thnh
Th
qu
B phn k ton
cc NM, XN c t
chc k ton ring
K ton
thanh
ton
K ton
BH
K ton
tng hp
K
ton
khc
S 03: B my k ton ca Cng ty CP Ma ng Lam Sn

( Ngun : Phng Ti chnh- K ton )
2.1.2 Ch k ton ti Cng ty
TRNH BCH THU
14
Lp K3KTTHA
Hin nay cng ty ang p dng h thng ti khon theo quyt nh s

15/2006/Q- BTC ngy 20/3/2006 ca B ti chnh,ch k ton doanh
nghip Vit Nam ban hnh theo quyt nh s 15/2006/QBTC ngy
20/3/2006.
Chng t s dng bao gm:
- Phiu thu, phiu chi
- Ho n bn hng, ho n GTGT
- Phiu nhp kho, phiu xut kho
- Bin bn giao nhn ti sn c nh
- Chng t khc c lin quan ti hot ng sn xut kinh doanh ca
Cng ty.
K k ton nm (bt u t ngy 01/01 v kt thc vo 31/12 trong
nm )
n v tin t s dng trong k ton : Vit Nam ng.
Quy i cc ng tin khc v ng tin Vit Nam theo ty gi bnh

qun lin ngn hng ti thi im pht sinh.
Hnh thc k ton p dng : Nht k chung trn phn mm my vi tnh
( H thng qun tr doanh nghip ERP Oracle E Business Suite )
Phng php k ton hng tn kho :
-
Nguyn tc ghi nhn hng tn kho : Thc t
Phng php tnh gi tr hng tn kho cui k: Bnh qun gia
quyn.
-
Phng php hch ton hng tn kho : K khai thng xuyn.
Phng php khu hao TSC ang p dng : khu hao theo sn lng.
K tnh gi thnh: theo thng.
S 04 :
TRNH BCH THU
15
Lp K3KTTHA
Trnh t ghi s k ton theo hnh thc k ton Nht k chung

Chng t k ton
S nht k c bit
S NHT K CHUNG
S CI
S, th k ton chi
tit
Bng tng hp chi

tit
Bng cn i s pht
sinh
BO CO TI CHNH
Ghi ch:
Ghi hng ngy
Ghi cui thng hoc nh k
Quan h i chiu kim tra
Mc p dng my tnh trong k ton : Tt c cc phn hnh k ton ca
Nh my.
Trnh t cp nht chng t vo my c m t khi qut theo s sau :
TRNH BCH THU
16
Lp K3KTTHA
S k ton
Chng t k ton
PHN MM
K TON
Bng tng hp
chng t k ton
cng loi
S k ton tng hp
S chi tit
MY VI TNH
Bo co ti chnh
Bo co KT qun
tr
Nhp s liu hng ngy.

In s, bo co cui thng, cui nm.
i chiu, kim tra.
S 05: Trnh t ghi s k ton theo hnh thc k ton my
Hng ngy k ton cn c vo chng t k ton hoc Bng tng hp
chng t k ton cng loi c kim tra, c dng lm cn c ghi s,
xc nh ti khon ghi N, ti khon ghi C nhp d liu vo my vi tnh
theo cc bng, biu ca hnh thc k ton Nht k chung c thit k sn
trn phn mm k ton.
Theo quy trnh ca phn mm k ton, cc thng tin c cp nht t
ng vo s k ton tng hp ( S ci) v cc s, th k ton chi tit lin
quan.
Cui thng ( hoc bt k vo thi im cn thit no ), k ton thc hin
cc thao tc kho s v lp bo co ti chnh. Vic i chiu gia s liu tng
hp vi s liu chi tit c thc hin t ng v lun m bo chnh xc,
trung thc theo thng tin c cp nht trong k. Ngi lm k ton c th
kim tra, i chiu s liu gia s k ton vi bo co ti chnh sau khi in
ra giy.
Thc hin cc thao tc in bo co ti chnh theo quy nh.
TRNH BCH THU
17
Lp K3KTTHA
Cui thng, cui k k ton qu k ton tng hp v s k ton chi tit

c in ra giy, ng thnh quyn v thc hin cc th tc php l theo quy
nh v s k ton bng tay.
2.2 T chc k ton vt liu, cng c dng c
2.2.1 c im vt t v tnh hnh cng tc qun l vt t ti doanh nghip
2.2.1.1 c im vt t
Cng ty CP ma ng Lam Sn c khc vi cc doanh nghip khc,
nguyn vt liu chnh ca Cng ty c thu mua trc tip ca dn a vo
nhp kho l bi ma ch sn xut. Kho y lin tc c khi lng nguyn
vt liu chnh nhp vp xut ra lin tc.
Phn loi vt t :
- Nguyn vt liu chnh l ma cy
- Vt liu ph : vi bt, lu hunh, mui n, cht chng cn Hydrazin,
cht chng cn bt Antispumin
- Nhin liu - ng lc : ci, xng, in
- Ph tng thay th : mi khoan, ng h nhit dy, qut ht,
- Vt r tin mau hng : chi cht,
- Nguyn vt liu khc : sn chng r,
- Nhm cng c dng c : qun o bo h, gng tay cao su dy, m
phng c,
2.2.1.2 Cng tc qun l vt t ti Cng ty
Nguyn vt liu s dng ti cc Nh my c rt nhiu loi, khi lng
tng i ln nn cng tc qun l NVL c coi trng. Qu trnh qun l
NVL bao gm 4 khu chnh : Thu mua, d tr, bo qun v s dng.
- Khu thu mua : Cng ty lun m bo v s lng, cht lng, thi
gian, chng loi, gi c, nn hn ch hao ht, gim bt chi ph thu mua h
thp chi ph NVL trong tng chi ph sn xut.
TRNH BCH THU
18
Lp K3KTTHA
- Khu bo qun : Hin nay Cng ty c 3 kho vt t. Trong c : 1 kho

c mi che v 2 khu ngoi tri. Cc kho cha vt t u c bo qun kh
tt nn trnh c hao ht, mt mt, m bo cht lng NVL trc khi sn
xut.
- Khu d tr : S lng NVL d tr ti Cng ty c tnh ton hp l,
khoa hc, ph hp vi tnh hnh thc t sn xut nn trnh c tnh trng
ng vn, trnh c vic gin on trong sn xut, ch ng trong sn xut.
- Khu s dng : Nh s dng hp l, tit kim, khng tht thot nn
Cng ty tng c vn tch lu v h thp c chi ph sn xut.
nh gi NVL nhp kho :
- NVL t sn xut : Tr gi nhng NVL t sn xut chnh l gi thnh
sn xut thc t ca NVL .
- NVL mua ngoi :
Gi
thc
NVL =
Gi mua ghi trn ho n

(Cha c thu GTGT)
Chi
+
ph
Cc khon
thu mua -
gim tr
nhp kho
thc t
(Nu c)
nh gi NVL xut kho: Nh my tnh gi NVL xut kho theo phng
php bnh qun gia quyn.
Gi thc t NVL
xut kho
Trong :
S lng NVL
xut kho
Gi thc t VL tn
n gi xut
kho bnh qun
kho K
S liu VL tn K
n gi xut kho
bnh qun
Gi thc t VL nhp
trong k
+ S liu VL nhp trong k
2.2.2 Th tc nhp xut vt t
TRNH BCH THU
19
Lp K3KTTHA
Th tc mua v nhp kho vt t

S 06 : Th tc mua v nhp vt t
PX c nhu cu
mua hng
Giy
ngh
P. KH VT la
chn nh cung cp
t hng cho
nh cung cp
Ph duyt
Nhn phiu bo
gi
K kt hp
ng
Mua theo
bo gi
Chuyn nh
cung cp
Mua hng
Kim tra v
nhp kho
Khi mua vt t th Cng ty s c nh cung cp giao cho Ha n

GTGT hoc Ha n bn hng thng thng ( lin 2 ). Sau , k ton s cn
c vo lp Phiu nhp kho thnh 2 lin. Mt lin c lu ti Phng K
ton, mt lin giao cho ngi nhn vt t mang ti kho lm cn c cho th
kho ghi th kho. Khi nhp kho th kho theo di s lng thc nhp sau
thng bo ln cho k ton k ton ghi n gi vt t v tnh thnh tin ca
vt t va nhp kho.
Th tc xut kho nguyn vt liu.
Nhu cu v vt t
phn xng
Yu cu xut vt
t
Qun c phn
xng k
Xut kho
Lp phiu xut
kho
Gim c ph
duyt
S 07 : Th tc xut kho vt t
- Khi c nhu cu v vt t cn dng th cc b phn phi lp phiu yu
cu xut vt t ri a cho qun c phn xng k.
- Phiu yu cu phi c a ln Phng K thut thng qua v Tng
gim c ph duyt.
TRNH BCH THU
20
Lp K3KTTHA
- Sau khi c Tng gim c ph duyt s c gi ti Phng K ton.

- Phng K ton lp Phiu xut kho thnh 3 lin.
- Sau khi lp xong, k ton vt t a Phiu xut kho cho k ton trng
v th trng n v hoc ngi c thm quyn k. Sau , th kho s xut
vt t cho ngi nhn vt t.
-Cng ty s dng phng php bnh qun gia quyn tnh gi vt t
XK.
2.2.3 Chng t s dng
Cc chng t Cng ty s dng l:
- Phiu nhp kho
- Phiu xut kho
- Phiu xc nhn qua cn
- Phiu kim tra cht lng vt t nhp vo
- n t hng
- Bin bn kim tra
- Bin bn kim k vt t, cng c, sn phm, hng ha
- Bng k mua hng
- Bng phn b nguyn vt liu, cng c, dng c
- Ha n gi tr gia tng, Ha n bn hng thng thng
2.2.4 S sch s dng
K ton nguyn vt liu, CCDC ca Cng ty s dng cc s sch sau:
- S chi tit nguyn vt liu, cng c, dng c, sn phm, hng ha
- Bng tng hp chi tit nguyn vt liu, cng c dng c
- Bo co nhp - xut - tn nguyn vt liu
- Th kho
- S ci NVL, CCDC.
2.2.5 Quy trnh hch ton
Hch ton chi tit
TRNH BCH THU
21
Lp K3KTTHA
hch ton chi tit nguyn vt liu Cng ty s dng phng php ghi
th song song gip cho cng vic ghi chp c gin n.
S 08 : S hch ton chi tit nguyn vt liu ti Cng ty.
Th kho
Phiu xut
Phiu nhp
S chi tit NVL
Bng tng hp N-X -T
Ghi hng ngy

Ghi cui thng
i chiu kim tra
V d : - Ngy 28/03/2010 Nguyn Th Tuyt Mai mua nhp kho 300 tn ma
cy n gi 588.552 / tn ca b L Th Thanh.
- Ngy 31/03/2010 xut 2000 tn ma cy, 50 b qun o bo
h phc v sn xut.
Nh vy phng k ton s lp cc ho n, chng t v s sch k
ton sau:
Biu s 02
HA N
GI TR GIA TNG
TRNH BCH THU
Mu s 01 GTKT-3LL/ LS
22
Lp K3KTTHA
Lin 2 : Giao khch hng
K hiu : AA /2010T
Ngy 28/03/2010
S 0012141
n v bn hng : L Th Thanh
a ch : Thn on kt TT Lam Sn - Th Xun Thanh Ho
S ti khon: ................................Giao dch ti:...........
in thoi :....................................M s................
H tn ngi mua hng : Nguyn Th Tuyt Mai
Tn n v : Cng ty CP Ma ng Lam Sn
a ch : TT Lam Sn - Th Xun Thanh Ho
S ti khon: ................................Giao dch ti:...........
Hnh thc thanh ton : Cng n
M s thu : 2800463346 - 1
STT
Tn hng ha, dch v
A
B
1
Ma cy
2
3
Cng tin hng :
Thu sut thu GTGT : 10%
VT
S lng
n gi
Thnh tin
C
Tn
1
300
2
588.552
176.565.600
176.565.600
17.656.560
194.222.160
Tng cng tin thanh ton:

S tin vit bng ch
Ngi mua hng
Ngi bn hng
Th trng n v
( k, h tn )
( k, h tn )
( k, h tn )
( Ngun: Phng k ton - ti chnh )
Biu s 03 :
Lasuco
Bin bn
S: 60
BM - KS- 001/NMI
Nghim thu hng ho
Trang BB:......
Ngy28/3/2010
Hi ng nghim thu gm :
1, Nguyn Th Bch Hng
TRNH BCH THU
n v : i din phng k thut sn xut

23
Lp K3KTTHA
2, L c Anh
n v : i din phng k ton
3, H Th Vn
n v: Giao hng
4, L Th Nhm
n v : i din th kho
5, o Thu Hng
n v : i din phng KSC
Cn c hp ng s 60 ngy 28 thng 3 nm 2010. Hoc giy bo gi danh

mc vt t hng ho c duyt v lnh nhp hng do ng : Hong Thanh
Sn duyt.Sau khi kim tra hi ng nht tr nhp vt t hng ho theo ho
n ti chnh s 0012141. Hoc giy bin nhn c ng L Vn Mnh duyt
ngy 28 thng 3 nm 2010.
TT
1
Danh mc
Quy
cch
Ma cy
VT
S lng
Tn
300
n gi
588.552
Cng :
Thu GTGT :
Tng cng :
Vit bng ch : Hai trm su mi t triu ng chn./
Thnh tin
176.565.600
176.565.600
17.656.560
194.222.160
Cht lng sn phm : Tt

Giao hng
K ton
K thut
Th kho
KSC
Tn
Ch k
( Ngun: Phng Ti chnh - K ton )

Biu s 04
n v : Cng ty CP Ma ng Lam Sn
Mu s 01 -VT
Q s 15/2006/Q-BTC
Ngy 20/3/2006
PHIU NHP KHO

Ngy 28 thng 03 nm 2010
N :
S : 310
C :
Tn ngi giao hng : L c Trung

TRNH BCH THU
24
Lp K3KTTHA
Theo ho n s : 0012141 ngy 28/03/2009

Nhp ti kho : 331 Kho NVL NM2
Tn nhn hiu, quy
STT
cch, phm cht vt M
t (sn phm hng
ho )
B
A
1
Ma cy
D
Tn
S lng
Theo
Thc
chng
nhp
t
1
2
300
Cng
Tng cng :
n gi
Thnh tin
3
588.552
4
176.565.600
176.565.600
176.565.600
Cng thnh tin ( bng ch ): mt trm by mi su triu nm trm su

mi lm nghn su trm ng./.
Nhp, ngy 28 thng 03 nm 2010
K ton trng
Ngi giao hng
Th kho
(K, h tn)
(K, h tn)
(K, h tn)
( Ngun: Phng k hoch )
Lp phiu
(K, h tn)
Biu s 05
Lnh xut vt t
(Ngy 31/3/2010)
Ngi ngh :
L Th Hng
Theo yu cu sn xut m cp cc loi vt t :
TT
Tn hng
TRNH BCH THU
VT
S lng
25
n gi
Thnh tin
Lp K3KTTHA
Ma cy
T n
2.000
588.552
1.177.104.000
Cng :
1.177.104.000
Phng k thut
Gim c
(K, h tn)
(K, h tn, ng du)

Biu s 06
Mu s 01 -VT
Q s 15/2006/Q-BTC
Ngy 20/3/2006
PHIU XUT KHO

Ngy 31 tthng 03 nm 2010
N :
S : 320
C :
Tn ngi nhn : L Th Hng
a ch :
L do xut dng : Phc v sn xut
Xut ti kho : 331 Kho NVL NM2
STT
TRNH BCH THU
S lng
26
n gi
Thnh tin
Lp K3KTTHA
Tn nhn hiu,
quy cch, phm M
cht vt t (sn
phm hng ho )
B
C
A
1
Ma cy
D
Tn
Theo
chng
t
1
Thc
xut
2
2.000
3
588.552
4
1.177.104.000
Cng
1.177.104.000
Tng cng :
1.177.104.000
Cng thnh tin ( bng ch ): Mt t mt trm by mi by triu mt
trm linh bn nghn ng chn./.
Xut, ngy 31 thng 03 nm 2010
K ton trng
Ngi nhn
Th kho
(K, h tn)
(K, h tn)
(K, h tn)
Lp phiu
(K, h tn)
Biu s 07
Mu s 01 -VT
Q s 15/2006/Q-BTC
Ngy 20/3/2006
PHIU XUT KHO

Ngy 31 tthng 03 nm 2010
N :
S : 321
C :
Tn ngi giao hng : Nguyn Tun Ngc
a ch : T nu
L do xut dng : Phc v sn xut
Xut ti kho : 331 Kho NM2
STT
TRNH BCH THU
S lng
27
Lp K3KTTHA
Tn nhn hiu, quy
A
1
cch, phm cht vt M
t (sn phm hng
ho )
B
Qun o bo h L
D
B
Theo
Th
chng c
t
nhp
2
20
Thnh
gi
tin
3
60.000
4
1.200.000
Cng
1.200.000
Tng cng :
1.200.000
Cng thnh tin ( bng ch ): mt triu hai trm nghn ng chn./.
K ton trng
Ngi nhn hng Th kho
Lp phiu
(K, h tn)
(K, h tn)
(K, h tn)
(K, h tn)
TRNH BCH THU
28
Lp K3KTTHA
Biu s 08
Mu s S12 - DN
Q s 15/2006/Q-BTC
Ngy 20/3/2006
TH KHO
Ngy lp th : 01/03/2010
Tn nhn hiu quy cch vt t, sn phm, hng ho : Ma cy
n v tnh : Tn
M s:
Ngy Chng t
S phiu
Ngy
nh
Nhp Xut thng
xut
S lng
Din gii
Nhp
K
Xut
Tn
nhn
7.500
310
28/03
314
29/03
320
31/03
.
Nhp t mua
ngoi
Nhp t mua
ngoi
Xut lm
3.000
2.000
2.000
ng
Cng cui k:
60.000
450.000
22.500
Ngi lp biu
K ton trng
Gim c
(K, h tn)
(K, h tn)
(K, h tn)
TRNH BCH THU
29
Lp K3KTTHA
Biu s 09
Mu s S12 - DN
Q s 15/2006/Q-BTC
Ngy 20/3/2006
TH KHO
Ngy lp th : 01/03/2010
Tn nhn hiu quy cch vt t, sn phm, hng ho : Qun o bo h lao ng
n v tnh : B
Ngy Chng t
S phiu
nhp
Nhp Xut
xut
M s:
S lng
Ngy
Din gii
Nhp
thng
Xut
Tn
nhn
700
301
Nhp t mua
12/03
321
ngoi
.
Xut cho t nu
31/03
Cng cui k:
50
1.000
20
900
800
Ngi lp biu
K ton trng
Gim c
(K, h tn)
(K, h tn)
(K, h tn)
Hch ton tng hp

hch ton cc nghip v lin quan n NVL k ton Nh my s
dng : TK 152 - Nguyn liu, vt liu; 153 - Cng c dng c
TRNH BCH THU
Lp:K3KTTHA
30
Cc ti khon cp 2 gm :
TK 15210000: NVL chnh
TK 15220000 : Vt liu ph
TK 15230000 : Nhin liu
TK 15240000 : Ph tng thay th
TK 15260000 : Vt liu khc
TK 15270000 : Ph phm v ph liu thu hi
S 09:
S hch ton tng hp nguyn vt liu
TRNH BCH THU
Lp:K3KTTHA
31
TK 111,112,331,141
TK 152
Mua ngoi vt t nhp kho
TK 621
Xut kho dng cho

sn xut sn phm
TK 133
VAT c khu tr
TK627, 642, 641

Xut kho dng SXC
Bn hng,QLDN
TK 338
TK 1381
Pht hin tha
Pht hin thiu
khi kim k
khi kim k
TK 154
TK 632
NVL gia cng ch bin xong
Xut bn nguyn vt liu

nhp kho
TK 3333
Thu nhp khu NVl
Biu s 10
CNG TY C PHN MA NG LAM SN
VN PHNG CNG TY
TRNH BCH THU
Lp:K3KTTHA
32
S CI TI KHON 15210000
NGUYN VT LIU CHNH
T ngy 01/03/2010 n 31/03/2010
VT : ng
Chng t
Ngy
S
01/03
11/03
28/03
29/03
31/03
TK
Din gii
ng
i S pht sinh
N
285
S d u k
Nhp kho mua 33100000
396
ngoi
Xut ma cy cho 62100000
310
b phn sn xut
.............
314
ngoi
24
ngoi
Xut ma cy cho 62100000
2.250.357.650
117.710.400
1.177.104.000
176.565.600
294.276.000
1.765.656.000
b phn sn xut
..................
Cng pht sinh
24.666.526.521
D cui k
2.817.564.171
24.099.320.000

Ngi lp biu
K ton trng
Tng gim c
( K, h tn )
( K, h tn )
( K, h tn )
TRNH BCH THU

Lp:K3KTTHA
33
Biu s 11
CNG TY C PHN MA NG LAM S SN
VN PHNG CNG TY
T ngy 01/03/2010 n 31/03/2010
VT : ng
Chng t
Ngy S
12/03
.
19/03
31/03
TK
Din gii
i S pht sinh
N
C
ng
301
S d u k
Nhp bo h lao 11110000
399
ng
..
Nhp khu trang 33100000
24
4 lp
.....................
.
Xut ng cao su 62730000
cch in
Cng pht sinh
D cui k
530.050.190
3.000.000
1.590.815
1.191.818
60.203.070
54.091.332
536.161.928
Ngi lp biu
K ton trng
Tng gim c
( K, h tn )
( K, h tn )
( K, h tn )
2.3 T chc k ton TSC ca doanh nghip

2.3.1 c im TSC ca doanh nghip
TRNH BCH THU

Lp:K3KTTHA
34
Ti sn c nh ca cng ty t c bin ng bao gm TSC hu hnh,

TSC v hnh, ch ph xy dng c bn d dang v khng c TSC thu ti
chnh.
Cch tnh nguyn gi TSC :
- Nu TSC c mua ngoi :
Nguyn
gi
= Gi mua ghi trn ho n + Chi ph lin quan khc

TSC
- Nu TSC c hnh thnh do u t xy dng c bn hon thnh:
Nguyn
gi
Gi quyt ton
Chi ph lin quan trc tip
TCS
cng trnh
a TSC vo s dng
Tnh hnh s dng TSCHH ti Cng ty : Vi 1 doanh nghip sn xut
kinh doanh nh Cng ty th c cu TSC ca Cng ty l hp l: My mc
thit b chim 75,3%. Nh vy c cu TSC c th hin trong bng sau:
Biu s 12
BNG C CU TSC HU HNH
VT:VN
STT Tn TSC
Gi tr
1
Nh ca, vt kin trc
178.385.547.064
2
My mc, thit b
754.223.136.956
Phng tin vn ti, truyn
T trng(%)
17,8
75.3
3
dn
48.140.066.580
4
Thit b dng c qun l
21.399.942.149
Tng s
1.002.148.692.749
(Ngun: Phng k ton ti chnh)
4,8
2,1
100
TSC v hnh bao gm quyn s dng t v phn mm my vi tnh.

2.3.2 Th tc bn giao v thanh l TSC :
Th tc bn giao TSC:
Trc khi mua sm TSC trang b cho Nh my trc tin Gim c

Phn Xng phi lm n ngh mua sm TSC trnh ln Tng gim c
Cng ty. Nu Tng gim c Cng ty ng cho Nh my mua TSC
phc v qu trnh sn xut kinh doanh th s gi quyt nh ca Cng ty v
TRNH BCH THU
Lp:K3KTTHA
35
vic mua sm TSC cho Nh my. Sau khi nhn c quyt nh ca Cng
ty ng cho mua sm TSC, Nh my tin hnh mua sm TSC. Trong
qu trnh mua sm TSC, Nh my phi c ho n GTGT, bin bn giao
nhn TSC, hp ng, thanh l hp ng. TSC sau khi c bn giao k
ton s cn c vo chng t hch ton.
Th tc thanh l TSC:
Khi c ti sn khng s dng cn thanh l,cc phng ban ca cng ty s

lm giy xin ngh thanh l gi ln Cng ty. i din cc phng ca Cng
ty s vo nh gi xc nh GTCL ca ti sn xin thanh l v lp bin bn
ngh thanh l.
2.3.3 Chng t v h thng s sch k ton s dng
-
n ngh mua sm TSC ca Nh my
Quyt nh ca Cng ty v mua sm TSC cho Nh my
Ho n GTGT, bin bn giao nhn TSC
Hp ng, thanh l hp ng
Bin bn kim k TSC
Bin bn nh gi li TSC.
S ti sn c nh.
S theo di TSC v cng c dng c ti ni s dng
Ngoi ra cn s dng nhiu cc chng t khc, tu tng nghip v pht

sinh x nghip s lp cc chng t khc nhau cho ph hp v ng quy nh
ca Nh nc.
Hch ton chi tit
Khi c nghip v tng gim TSC, k ton cn c vo chng t c lin quan
ghi tng( gim) trn th TSC, bo cho b phn s dng ghi s theo di.
ng thi k ton ghi tng( gim) trn s chi tit TSC theo n v s dng.
TRNH BCH THU
Lp:K3KTTHA
36
V d :Ngy 15 thng 3 nm 2010 Cng ty CP Ma ng Lam Sn mua 1

my bm nc ma hn hp tr gi 200.000.000 ,thu GTGT 10%. Chng t
gm c nh sau :
Biu s 13
HA N
GI TR GIA TNG
Mu s 01 GTKT-3LL
Lin 2 : Giao khch hng

Ngy 15/03/2010
K hiu : HQ/2010B
S 0002856
n v bn hng : Cng ty TNHH thng mi Hoa Sen Ninh Bnh

TRNH BCH THU
Lp:K3KTTHA
37
a ch : 15B- Th X Ninh Bnh

S ti khon:................ Giao dch ti:..........
in thoi :....................................M s................
H tn ngi mua hng : Nguyn Hu Mnh
Tn n v : Cng ty CP Ma ng Lam Sn
S ti khon:................ Giao dch ti:..........
M s thu : 2800463346-1
STT
Tn hng ha, dch v
VT
SL
n gi
Thnh tin
C
1
2
3
A
B
1
My bm nc ma hn hp Chic 01
200.000.000 200.000.000
Cng tin hng:
200.000.000
20.000.000
Tng cng tin thanh ton:
220.000.000
S tin vit bng ch : Hai trm hai mi triu ng chn./.
Ngi mua hng
Th trng n v
Ngi bn hng
( k, h tn )
( k, h tn )
( k, h tn )
(Ngun Phng Ti chnh - K ton)
TRNH BCH THU

Lp:K3KTTHA
38
Biu s 14
Mu s 01-TSC
Q s 15/2006/Q-BTC
Ngy 20/3/2006
BIN BN GIAO NHN TSC

Cn c theo quyt nh s 05 ngy 25/03/2009 ca TG Cng ty CP M Lam Sn v vic bn giao TSC. Ban giao nhn TSC gm:
I. i din bn giao
- ng L Vn Thanh - Chc v: Tng gim c Cng ty CP Ma ng Lam Sn
- ng Trng Tun - Chc v: Trng phng k thut
II. i din bn nhn
ng Nguyn Vn An - Chc v: Ph trch my bm nc ma hn hp nh my ng s 2
a im giao nhn TSC: Cng ty CP Ma ng Lam Sn .Xc nhn v vic bn giao TSC nh sau:
VT: ng
STT
Tn
TSC
SH
TSC
B
C
My bm
1
nc ma
hn hp
Dng c ph km theo
Nc
SX
Nm
SX
Nm
s
dng
Cng
xut
Trung
Quc
Th trng n v
(K, h tn)
2010
Ph trch k ton
(K, h tn)
TRNH BCH THU
Nguyn gi TSC
Gi
mua
Cc
chuyn
Hao mn TSC
vn CP
chy th
200.000.000
NG
TSC
T l HM
S
HM trch
Ti liu
k thut
km theo
200.000.000
Ngi nhn
(K, h tn)
(Ngun phng K hoch)
39
Ngi giao
(K, h tn)
Lp:K3KTTHA
Hch ton tng hp
h ch ton TSC ti Nh my k ton s dng: TK 211-Ti sn c

nh hu hnh.
K ton tng hp tng TSC :
TK 111, 112, 331
TK 211
Gi tr TSC mua sm khng c thu VAT
TK 133.2
Thu VAT
u vo
TK 411
Nhn gp vn lin doanh bng TSC
TK 241
Cng trnh hon thnh bn giao a vo s dng
TK 222
Nhn li TSC trc y mang i gp vn lin doanh
S 10: K ton tng hp tng TSC

* K ton tng hp gim TSC:
TK 211
TK 711
TK 111, 112, 131
Gi tr nhng bn thanh l
TK 333.2
Thu VAT
TK 811
Xo s TSC cha ht
thi gian s dng
TK 214
Gi tr hao mn
Xo s TSC ht thi gian s dng

TK 222
TSC mang i gp vn lin doanh
S 11: K ton tng hp gim TSC
TRNH BCH THU
Lp:K3KTTHA
40
Biu s 15
VN PH NG CNG TY
STT Din gii

1
BNG TNG HP TI SN C NH HU HNH

T ngy 01/03/2010 n ngy 31/03/2010
D u k
Pht sinh
N
C
N
C
Nh ca, vt kin trc
178.385.547.064
D cui k
N
178.385.547.064
200.000.00
My mc, thit b
Phng tin vn
754.023.130.956
754.223.130.956
ti,
truyn dn
48.140.066.580
48.140.066.580
Thit b dng c qun l
21.399.942.149
1.001.948.686.74
21.399.942.149
1.002.148.686.74
Tng s
9
1.001.948.686.74
S d
Ngi lp biu
(K, h tn)
200.000.00
0
9
1.002.148.686.74
9
Ngy 31thng 03 nm 2010
Gim c
(K, h tn)
K ton trng
(K, h tn)
(Ngun:Phng k ton ti chnh)
TRNH BCH THU
41
Lp:K3KTTHA
2.3.5 K ton khu hao TSC

Cng ty CP ma ng Lam Sn s dng phng php khu hao theo
sn lng.
Cng thc tnh khu hao ca TSC l :
Mc trch khu hao
Sn lng sn
haoTrong thng ca
TSC
phm sn xut
trong thng
bnh qun tnh cho

1 n v sn phm
Trong : Mc trch khu hao

bnh qun tnh cho
Mc trch khu
Nguyn gi TSC
=
1 n v sn phm
Sn lng theo cng sut thit k
Trn thc t TSC ca Cng ty t bin ng, n gin v bt khi

lng cho tnh ton.
Mc trch khu hao nm
Gi tr phi trch khu hao

S nm s dng
ca TSC
Cng thc tnh khu hao thng ca TSC:
Mc trch khu hao
Mc trch khu nm
12 thng
thng ca TSC
Cng thc tnh khu hao phi trch trong thng:
Khu hao TSC
phi
trch
khu
hao
Khu
hao
trong = TSC trch + TSC tng -
thng
Trong :
trong thng trc
trong thng
Khu hao TSC

gim trong thng
- Khu hao TSC tng trong thng l s khu khao ca nhng TSC
tng trong thng trc
- Khu hao TSC gim trong thng l s khu hao ca nhng TSC
thi trch khu hao t thng trc.
Vic tnh khu hao TSC trong Cng ty c tin hnh hng thng,
nhm xc nh gi tr TSC chuyn vo gi sn phm mi, nhm m bo
TRNH BCH THU
Lp:K3KTTHA
42
tnh chnh xc, y chi ph sn xut kinh doanh v tng sn phm, k ton
thng s dng 2 phng php sau :
Phng php 1 : K ton cn c vo TSC hin c u thng v phng
php phi tnh khu hao, phi tnh ph hp vi tng TSC s c tng s
khu hao phi trch trong thng ca Cng ty, phng php ny phi tnh ton
nhiu nn it s dng.
Phng php 2 : Nh thc t cho thy s khu hao phi trch trng ny
ch khc s khu hao tnh thng trc, trong trng hp c s bin ng

tng gim TSC, cho nn gim bt khi lng tnh ton, ngi ta ch cn
tnh s khu hao tng hay gim thng ny, trn c s cn c vo tng hoc
gim TSC theo nguyn tc TSC tng thng ny th thng sau mi tnh
khu hao, v TSC gim thng ny th thng sau mi thi tnh khu hao,
cn c vo khu hao trch thng trc tnh khu hao trch thng ny.
TRNH BCH THU

Lp:K3KTTHA
43
Biu s 16 :
BNG PHN B KHU HAO THNG 3 NM 2010
STT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
N V
KHCB
Vn phng cng ty
Phng CNTT
Phng qun l kho
Chi nhnh H Ni
Nh my ng s 1
Nh my ng s 2
Phng KSCL
X nghip c kh v DVSC
Nh my cn s 1
D/n dich hm NM cn 1
XN nguyn liu VT
145 Dng nh Ngh
TTNC Lam Sn
TT NCM nui cy m
Nh ngh Lam Sn
Ti sn phc li
Nh my cn s II
NM sn xut bnh ko
Hip hi ma ng
Tng
T3/2010
164.016.789
110.395.165
78.865.110
16.552.211
758.183.883
1.488.252.212
24.523.321
2.501.126
10.343.644
12.180.886
5.982.302
4.182.668
16.082.817
19.796.157
1.495.900
3.170.776.728
130.182.197
8.687.540
6.023.000.656
TRNH BCH THU

Lp:K3KTTHA
44
2.3.6 K ton sa cha ln TSC

TSC hu hnh ca Cng ty chim t trng kh ln. Trong qu trnh sn
xut ti sn b hao mn v h hng tng b phn do nhiu nguyn nhn.
m bo cho sn xut hot ng bnh thng cn phi kp thi duy tu, bo
dng, sa cha v nng cp( trong trng hp khng khc phc c s
thay mi ).
i vi TSC nh Nh my khng trch trc chi ph. Khi c pht
sinh th hch ton thng vo gi thnh trong k.
i vi sa cha ln v nng cp TSC ca Cng ty do thi gian
tin hnh sa cha thng di hn, chi ph pht sinh nhiu. V vy cn b k
thut phi lp k hoch v d ton sa cha ln hoc sa cha nng cp. Chi
ph sa cha ln s c kt chuyn bng cch trch trc chi ph sa cha
ln ( hng thng Cng ty c trch trc chi ph sa cha ln vo gi thnh sn
phm ).
phn nh cc nghip v kinh t ti chnh pht sinh c lin quan
dn sa cha ln v nng cp TSC k ton Cng ty s dng TK24130000Sa cha ln TSC.
Cng ty tin hnh sa cha ln TSC theo 2 hnh thc :
- Sa cha TSC theo phng thc t lm
- Sa cha TSC theo phng thc thu ngoi
2.4 T chc hch ton lao ng tin lng v cc khon trch theo lng
2.4.1 Mt s quy nh v tin lng ti doanh nghip
Cng ty p dng hai hnh thc tr lng sau:

- Hnh thc tr lng theo sn phm.
- Hnh thc tr lng theo thi gian.
Hnh thc tr lng theo sn phm : L hnh thc tin lng tnh theo s
lng ( khi lng ) sn phm, cng vic hon thnh v n gi tin lng
tnh theo mt n v sn phm, cng vic nh gi ng mc lng cho b
phn .
TRNH BCH THU
45
K3KTTHA
Tin lng thng
S lng sn phm hon
theo sn phm ca
n gi tin
= thnh ng sn phm quy cch
mt cng nhn
lng cho 1
trong thng
Tin lng s n phm
sn phm.
S lng sn phm hon
n gi
tin
tnh cho c t sn
= thnh ng sn phm quy cch
xut
ca c t
lng cho 1
sn phm.
Hnh thc tr lng theo thi gian : Lng theo thi gian cho cn b
qun l c tr theo trnh ca h (c th hin trn thang lng, bng
lng, bc lng).
Cng thc tnh :
Tin lng
H s
thng theo
Ch
Tin
lng
Tin
*
cp bc
Ph cp
lng
theo
ti thiu
lng
Tin
*
lng
ti thiu
Tin lng thng theo ch
Lng =
Ngy
S ngy lm vic theo ch
Tin lng
Gi theo
Tin lng thng theo ch

=
Ch
S ngy lm vic trong thng theo ch
Tin lng phi

Tr cho ngi
Tin lng
=
lao ng
TRNH BCH THU
ngy theo
S ngy
*
lm vic
ch
thc t.
46
K3KTTHA
Hch ton cc khon trch theo lng:

KPC = Tng qu lng thc t x 2%
BHXH = Tng qu lng thc t x 22%
Trong : 16% tnh vo chi ph, 6% tnh vo thu nhp ngi lao ng.
BHYT = Tng qu lng thc t x 4,5%
Trong : 3% tnh vo chi ch, 1.5% tnh vo thu nhp ngi lao ng.
2.4.2 Chng t s dng

- Phiu nhp kho km theo phiu xc nhn cng vic hon thnh.
- Bin bn nghim thu sn phm.
- Bng chm cng.
- Bng n gi tin lng theo n v sn phm( tn, lt ....).
- Bin bn bn giao sn phm........
S sch s dng:
- Bng phn b tin lng
- S ci TK 334, TK 338
- S theo di lng c bn, lng cp bc, S theo di nhn s.
Quy trnh lun chuyn chng t v lng:
Hng ngy qun c phn xng chm cng cho cng nhn vo bng
chm cng, giy chng nhn ngh vic hng BHXHcui thng bng chm
cng c chuyn ln phng t chc trng phng t chc kim tra v k
duyt, bng chm cng ny l cn c k ton tin lng tnh lng cho
tng ngi, lp bng thanh ton lng v bng phn b tin lng, BHXH
sau c chuyn qua phng t chc trng phng t chc k duyt,
gim c k duyt.Nhng chng t ny cui cng c chuyn v phng k
ton k ton tin lng lm cn c ghi chp vo s sch k ton v lu
gi ti phng k ton.
TRNH BCH THU
47
K3KTTHA
Trnh t lun chuyn chng t v lng v cc khon trch theo lng

c th hin trong s sau:
Bng chm
cng
Phng t chc
k duyt
duyt
Bng thanh ton lng,

bng phn b tin lng v
BHXH c trng phng
t chc k duyt
Gim c
k duyt
Bng thanh ton lng,

bng phn b tin lng v
BHXH c trng phng
t chc k duyt
K ton ghi
chp,lu gi
chng t
S 12: Quy trnh lun chuyn chng t tin lng

(Ngun phng k ton ti chnh)
TK 141,138,...
TK 334
TK 622,6271
Tinton
tmlng,thng,
ng tin bi thng
Thanh
khu
tr khon
vo lng
CNV
BHXH
& cc
# cho
CNV
TK 111
Tin lng, n ca tr cho

CN TTSX & NVPX
TK 6411,6412
Tin lng, n ca tr cho
NV BH & QLDN
TK 338
TK 4311
Trch BHXH, BHYT
Tin thng tr cho

CNV
TKBHXH-YT
622,627,641,642
Trch KPC,
(19%) tnh vo CP khc
TK 3383
Tin tr cp BHXH phi tr
trc tip cho CNV
S 13: S hch ton mt s nghip v kinh t ch yu v tin lng
TRNH BCH THU
48
K3KTTHA
V d : Tnh lng cho ch Nguyn Th Ti phng Ti chnh - K ton:

S ngy lm vic thc t l 25; h s lng 4,32 ; s ngy lm vic theo
ch ca Nh nc l 27; tin ph cp c hng thng ny l 50.000
ng.
Vy tin ngy ch Ti c hng l : 4,32 * 650.000 /27 = 10.400
ng
Tin lng thng : 10.400 x 25 = 2.600.000 ng
Cc khon khu tr, tm ng, BHYT, BHXH
- Tm ng : 700.000 ng
- BHXH = Bc lng ti thiu x Lng ti thiu x 6%
= 4,32 x 650.000 x 6% = 156.000 ng
BHYT = Bc lng x Lng ti thiu x 1,5%
= 4,32 x 650.000 x 1,5% = 39.000 ng
Vy s tin cn lnh trong thng l
2.600.000 + 50.000 700.000 156.000 39.000 = 1.755.000 ng.
Bng thanh ton lng thng 3 nm 2010 ca phng Ti chnh K ton
nh sau:
TRNH BCH THU
49
K3KTTHA
Biu s 17
Mu s 05 -LLD
Q Lin b TCKT - TC
BNG CHM CNG

Phng Ti chnh - K ton Thng 03 nm 2010
M c Ngy lm vic trong Cng trong Quy ra cng tr lng
lng
thng
thng
Lng sn Lng
Ngh hng Ngh
cp bc
phm
thi gian lng 100% hng
BHXH
STT H tn
1.
2.
3.
4.
5.
6
7
Phan Vn Nhu
T Thanh Hin
H T.Thu Hin
Nguyn Th Ti
L c Anh
L Huy Hng
L Th Tnh
Cng
..
31
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
Ro
X
X
X
..
..
..
..
..
..
..
X
X
X
X
X
X
X
Ngh
khng
lng
27
27
27
25
27
27
27
187
K ton trng
(k, h tn)
Ngi lp biu
(k, h tn)
TRNH BCH THU
Ngh
hng
70%
50
K3KTTHA
Biu s 18
K HIU BNG CHM CNG

Ch tiu
Lm vic thc t
Lm lng sn phm
Lm lng thi gian
Lm lng sn phm ca 3
Lm lng thi gian ca 3
Ngng vic
My hng
Mt in, mt n c
Thiu nguyn vt liu
Ma bo
Khng nhim v sn xut
Vng mt
Di chuyn
Con b
m
Con m m ngh
Thai sn
Tai nn lao ng
Php nm
Ngh l
Ch nht
Hc hp
Vic cng
Ngh vic ring c lng
Ngh vic ring khng lng
Ngh v k lut
TRNH BCH THU
K hiu
K
X
KD
XD
M
E
V
B
P
Q
Cb
C
T
T
L
CN
H
C
R
Ro
O
51
K3KTTHA
Biu s 19
PHNG TI CHNH - K TON
Cc khon khu
STT H v tn
Bc
lng
Tin lng
2
3
4
Phan Vn Nhu
T Thanh
Hin
H T.Thu Hin
Nguyn Th
Tng cng
cp
Cng
T.lng
TG
1
Ph
L php
tin lng
khc
Cng Tin
tr
Tm ng
BHXH
2,67
27
1.735.000
50.000
1.785.000
700.000
3,66
27
2.379.000
50.000
2.429.000
700.000
5,64
27
3.666.000
50.000
3.716.000
700.000
4,32
25
2.600.000
50.000
2.650.000
700.000
2,34
27
1.521.000
50.000
1.571.000
700.000
Ti
L c Anh
L Huy Hng
2.67
27
1.735.500
50.000
1.785.500
700.000
L Th Tnh
4,65
27
3.022.500
50.000
3.072.500
700.000
187
16.659.000
350.00
17.009.00
4.900.00
Cng
Gim c NM
TRNH BCH THU
Phng K ton ti chnh

52
Cn nhn
BHYT
6%
1,5%
104.10
26.025
954.875
0
142.74
35.685
1.550.575
0
219.96
54.990
2.741.050
0
156.00
39.000
1.755.000
0
91.260
22.815
756.925
104.10
26.032,5
955.337,5
0
181.35
45.337,5 2.145.812,5
0
999.51
249.885 10.859.575
0
Ngi lp biu
K3KTTHA
K
nhn
(K, h tn)
TRNH BCH THU

(K, h tn)
53
(K, h tn)
K3KTTHA
Biu s 20
Cng ty CP Ma ng Lam Sn
TT Lam Sn - Th Xun Thanh Ho
BNG PHN B TIN LNG THNG 3/2010
Theo sn lng, doanh thu thc t v n gi k hoch
VT:VN
STT
Tn sn phm
TK
Doanh
thu SL
nhp n gi Tng
qu
tin Kinh ph cng Tng
T03/2010
kho T03/10 theo
lng
on
k.hoch
1.00%
944.768.378,75
18.895.367,57
963.663.746,32
Tin
lng
b 6421
94.476.837.875
(tn)
11.809
phn qun l
Tin lng
b 6411
94.476.837.875
11.809
0,60%
566.861.027,2
11.337.220,54
578.198.247,74
phn bn hng
Tin lng b 142
94.476.837.875
11.809
113.730
1.343.037.570
26.860.751,4
1.369.898.321,4
phn phc v
Cng
TRNH BCH THU
2.854.666.976,95 57.093.339,51 2.911.760.351,46

K ton trng
Ngi lp
(k ,h tn)
(K, h tn)
53
K3KTTHA
2.5 T chc k ton tp hp chi ph v tnh gi thnh sn phm

2.5.1 c im v phn loi chi ph sn xut v tinh gi thnh sn phm
ti Cng ty CP Ma ng Lam Sn
Do c im ngnh ngh kinh doanh ca Cng ty l sn xut kinh doanh
ng cc loi - cn - in nn k ton chi ph sn xut v tnh gi thnh sn
phm mang c th ca mt n v sn xut. Nh vy, c th thy cng tc k
ton tp hp chi ph sn xut v tnh gi thnh ti Cng ty va phc tp va
i hi s chuyn mn ho, cng tc qun l chi ph phi thng xuyn, cht
ch, chnh xc, do yu cu ca trnh k ton vin cng phi khng
ngng nng cao.
H thng chi ph phc v cho hot ng sn xut:
- Chi ph nguyn liu, vt liu trc tip.
- Chi ph nhn cng trc tip.
- Chi ph sn xut chung.
Trong :
- i vi chi ph NVL trc tip, nhn cng trc tip c tp hp cho
tng Nh my.
- i vi chi ph sn xut chung c tp hp v phn b cho tng Nh
my theo NVL trc tip.
2.5.2 i tng tp hp chi ph v i tng tnh gi thnh sn phm ca
Cng ty
i tng tp hp chi ph sn xut: Cng ty CP Ma ng Lam Sn
vi t cch l Cng ty m do tnh cht a dng ca ngnh ngh kinh doanh v
c nhiu Nh my, Phn xng thnh vin nn em ch tp trung vo tnh gi
thnh sn phm ng Nh my ng s 2.
i tng tnh gi thnh: ng tinh luyn xut khu, ng tinh
luyn v ng vng tinh khit.
K tnh gi thnh l thng.
TRNH BCH THU
54
K3KTTHA
2.5.3 Quy trnh hch ton tp hp chi ph sn xut

2.5.3.1 Chi ph nguyn vt liu trc tip
sn xut ng cc loi th nguyn vt liu c s dng ch yu :
- NVL chnh : Ma cy
- NVL ph : Du bi trn my p, du m, H3PO4, Busfest, Bussan, vi
cc, lu hunh, bao PP, bao PE v cc loi ho cht khc.
Ngoi ra phc v cho sn xut v vic vn hnh my mc cn phi c
nng lng nh in, ci t.
tnh gi tr thc t vt liu xut kho NVL, CCDC phc v sn xut
sn phm, Cng ty p dng phng php bnh quan gia quyn. n gi bnh
qun s do phn mm t ng tnh ton sau khi nhp s liu nhp kho v xut
kho
Chng t s dng : K hoch sn xut, lnh sn xut, phiu nhp kho,
phiu xut kho, v mt s chng t khc ( lnh xut vt t, nh mc k
hoch )
Ti khon s dng TK 621 ( chi tit cho tng nh my ) Chi ph
nguyn liu, vt liu trc tip.
TRNH BCH THU
55
K3KTTHA
152, 153
621
154
Xut NVL, CCDC K/c chi ph NVL

Cho sn xut
trc tip
111, 112, 113
152
Gi tr ph liu thu
hi nhp kho
NVL s dng khng ht nhp li kho
NVL khng nhp kho

Xut cho sn xut
133
Thu VAT
S 14 : Hch ton tng hp chi ph NVL trc tip

V d : Cn c vo k hoch sn xut trong thng 3 nm 2009, phng k
hoch s lp k hoch sn xut ng cho cc Nh my. Sau khi k hoch sn
xut c duyt, phng k hoch s lp lnh sn xut ng thi c cc chng
t cn thit nh sau:
TRNH BCH THU
56
K3KTTHA
Biu s 21
K HOCH SN XUT
Cn c nhim v k hoch nm 2009 ca Cng ty
Cn c nng lc sn xut ca Nh my s 2
Tng gim c Cng ty giao nhim v sn xut thng 03/2010 cho Nh my
ngs 2 nh sau :
ST
T
1
2
3
Ch tiu
VT
Gi tr tng sn lng
ng tinh luyn xut
khu
ng tinh luyn
ng vng tinh khit
S
lng
12500
n gi
Tn
4375
7.800.000
Tn
Tn
1875
6250
7.900.000
7.500.000
Thnh tin
95.812.500.000
34.125.000.000
14.812.500.000
46.875.000.000

i din cng ty
( K, h tn )
Phng k hoch
( K, h tn )
Tng gim c
( K, h tn )
( Ngun: Phng K hoch)
Biu s 22
TRNH BCH THU
57
K3KTTHA
Mu s 01 -VT
Q s 15/2006/Q-BTC
Ngy 20/3/2006
PHIU XUT KHO

Ngy12 thng 03 nm 2010
N :
S : 283
C :
Tn ngi nhn : L Th Hng
L do xut dng : Sn xut ng
Xut ti kho : 331 Kho NVL NM2
Tn nhn hiu, quy
STT
A
1
cch, phm cht vt M
t (sn phm hng
ho )
B
S lng
Theo
Thc
chng
xut
t
1
2
400
n gi
Thnh tin
3
800.000
4
320.000.000
Ma nguyn liu
D
Tn
Du Shell Omala
Lt
50
38.616
1.930.800
M Shell Alvania EP2
Kg
58.672
293.360
322.224.160
Cng
Tng cng :
322.224.160
Cng thnh tin ( bng ch ): Ba trm hai mi hai triu hai trm hai
mi t nghn mt trm su mi ng ./
K ton trng
Ngi nhn hng Th kho
Lp phiu
(K, h tn)
(K, h tn)
(K, h tn)
(K, h tn)
Biu s 23
NH MY NG II
TRNH BCH THU
58
K3KTTHA
CHI PH NL, VL TRC TIP NH MY NG S 2
T ngy 01/03/2010 n 31/03/2010
VT: VN
Chng t
Ngy S
//
31/03
31/03
31/03
31/03
31/03 KC
TK i ng
Din gii
S d u k
Sn xut ng
Sn xut ng
Sn xut ng
Sn xut ng
KC
chi
ph
S tin
N
15210000
15220000
15230000
15240000
15410000
90.781.449.888
3.373.784.777
45.640.986
8.177.234
94.209.052.885
NVLTT T3/2010
ca NM 2
Cng pht sinh
94.209.052.885
94.209.052.885
D cui k
Ngy 31 thng 03 nm2010

Ngi lp biu
( K, h tn )
K ton trng
( K, h tn )
Tng gim c
( K, h tn )
2.5.3.2 Chi ph nhn cng trc tip

Chi ph nhn cng trc tip l khon th lao lao ng phi tr cho cng
nhn trc tip sn xut sn phm, trc tip thc hin lao v, dch v nh tin
lng chnh, tin lng ph v cc khon ph cp c tnh cht lng (ph cp
lm m, lm thm gi...). Ngoi ra chi ph nhn cng trc tip cn bao gm
cc khon ng gp cho BHXH, BHYT, KPC do ch lao ng chu v c
TRNH BCH THU
59
K3KTTHA
tnh vo chi ph kinh doanh theo mt t l nht nh vi tin lng pht sinh
ca cng nhn sn xut.
Phng thc tr lng cho cng nhn trc tip p dng ti Nh my
hin nay l tr lng theo sn phm.
Chng t s dng:
- Bng chm cng
- Bng thanh ton lng v BHXH
- Bng tnh v phn b tin lng, BHXH
Ti khon s dng: tp hp chi ph nhn cng trc tip, k ton s
dng TK 622 - Chi ph nhn cng trc tip.
Quy trnh lun chuyn chng t: c th hin thng qua s sau:
Bng chm
cng
Chng
t
c gi li
phng
k
ton
K ton lng
lp bng thanh
ton lng
Phng t chc
k duyt
Bng thanh ton

lng
c
trng phng t
chc k duyt
K ton lng lp
bng phn b
lng theo tng
i tng
K ton gi
thnh tp hp
chi ph
Gim c
k duyt
S 15 : Trnh t lun chuyn chng t v chi ph nhn cng trc tip

(Ngun phng k ton ti chnh)
K ton chi ph nhn cng trc tip c tin hnh theo s sau:
TK 334
TK 622
Tin lng cng nhn trc tip

TK 335
TK 154
K/C chi ph nhn cng

trc tip
TL ngh php Trch trc ngh

phi tr
TRNH BCH THU
php ca CNSX
60
K3KTTHA
TK 338
BHXH, BHYT, KPC trch
Theo lng CN trc tip
S 16 : Hch ton mt s nghip v kinh t ch yu v CP nhn cng
trc tip
Biu s 24
NH MY NG II
CHI PH NHN CNG TRC TIP NH MY NG S 2
TRNH BCH THU
61
K3KTTHA
T ngy 01/03/2010 n 31/03/2010

VT: ng
Chng t
Ngy S
//
31/03 PHN
TK
Din gii
i S tin
N
ng
S d u k
Phn b tin lng cho 33410000
3.294.470.000
31/03
B
PHN
sn xut ng NM 2
Phn b KPC cho sn 33820100
65.889.400
31/03
B
PHN
xut ng NM 2
Phn b BHXH cho sn 33830100
527.115.200
31/03
B
PHN
xut ng NM 2
Phn b BHYT cho sn 33840100
98.834.100
31/03
B
KC
xut ng NM 2
K/c chi ph nhn cng 15410000
trc tip T3/2010
Cng pht sinh
3.986.308.700
3.986.308.700
3.986.308.700
D cui k

Ngi lp biu
( K, h tn )
K ton trng
( K, h tn )
Tng gim c
( K, h tn )
2.5.3.3 Chi ph sn xut chung

c im:
- Cc khon mc chi ph nm trong chi ph sn xut chung ca Cng ty
c theo di chi tit trn tng ti khon ring r.
- Khi hch ton cc khon mc thuc chi ph sn xut chung c chi
tit theo yu cu qun tr ca Cng ty.
Ti khon k ton s dng:
TRNH BCH THU
62
K3KTTHA
- theo di, ghi chp cc khon chi ph sn xut chung pht sinh, k
ton s dng TK 627 - Chi ph sn xut chung. Ti khon ny cui k khng
c s d v c m chi tit theo tng b phn sn xut, dch v.
- Chi ph sn xut chung sn xut ng Nh my ng s 2 bao
gm:
TK 62712000 - Chi ph nhn vin qun l phn xng
TK 62722000 - Chi ph vt liu
TK 62732000 -Chi ph dng c sn xut
TK 62742000 - Chi ph khu hao TSC
TK 62772000 - Chi ph dch v mua ngoi
TK 62782000 - Chi ph bng tin khc
K ton chi ph sn xut chung c tin hnh theo s sau:

TK 331
TK 627
TK 154
Chi ph dch v mua ngoi dng

Cho phn xng
TK 214
Chi ph KH c bn ca TSC
TCS thuc phn xng
TRNH BCH THU
63
K3KTTHA
K/C chi ph sn
TK 3351
xut chung
Trch chi ph VL, CCDC dng cho
b phn qun l phn xng
TK 334, 338
Chi ph tin lng, BHXH ca b
phn qun l phn xng
TK 111, 112, 141
Chi ph bng tin khc phc v
Cho phn xng
S 17 : Hch ton mt s nghip v kinh t ch yu v chi ph sn xut
chung
Biu s 25
NH MY NG II
CHI PH KHU HAO TI SN C NH
T ngy 01/03/2010 n 31/03/2010
VT: ng
TRNH BCH THU
64
K3KTTHA
Chng t
Ngy
//
31/03/2010
Din gii
TK i ng
PHN B
S d u k
Phn b khu hao qun l
21412100
35.930.810
31/03/2010
31/03/2010
31/03/2010
PHN B
PHN B
PHN B
chung
Phn b khu hao khu cu trc
Phn b khu hao khu lng lc
Phn b khu hao khu bc hi
21412200
21412300
21412400
419.670.309
3.900.161
44.995.146
31/03/2010
31/03/2010
31/03/2010
31/03/2010
PHN B
PHN B
PHN B
PHN B
gia nhit
Phn b khu hao khu nu
Phn b khu hao khu phn mt
Phn b khu hao khu l hi
Phn b khu hao khu x l
21412500
21412600
21412700
21412800
78.047.976
185.092.522
554.688.486
136.410.893
31/03/2010
31/03/2010
PHN B
PHN B
nc
Phn b khu hao khu ng bao
Phn b khu hao TSC v
21412900
21432000
22.535.843
6.980.066
KC
hnh
K/c chi ph khu hao TSC sn
15420000
xut
Cng pht sinh
S tin
N
1.488.252.212
1.488.252.212
1.488.252.212
D cui k

Ngi lp biu
( K, h tn )
K ton trng
Tng gim c
( K, h tn )
( K, h tn )
2.5.3.4 Khon mc sn phm ph thu hi :

Do c im ca quy trnh cng ngh sn xut sn phm ng ngoi
sn phm chnh cn cho thm mt s sn phm ph v ph liu thu hi nh :
mt r, b ma, bn ma Chi ph to ra sn phm ph ny cng chim
mt phn trong tng chi ph sn xut, mt khc tit kim chi ph sn xut
v h gi thnh sn phm chnh. Cng ty phi t chc tp hp chi ph chim
trng lng sn phm ph to ra loi tr i khi tnh gi thnh sn phm.
Khon chi ph chim trong sn phm ph ny c tp hp cng y cng
tt, y l kh nng tit kim chi ph ca Cng ty i vi vic sn xut ng.
Mt r l sn phm ph ca Nh my ng c s dng lm vt liu chnh
sn xut cn.
TRNH BCH THU
65
K3KTTHA
B ma l sn phm ph c to ra sau khi ma cy a vo p n

cng on nc ma c trch ly ra khi t bo ma. Phn b ma cn li
c t ngay to ra nhit phc v cho s vn ng ca my mc thit b
v to ra in v hi cung cp cho Nh my v cc n v khc trc thuc
Cng ty.
Bn ma c thu hi dng lm nguyn liu sn xut phn bn hu
c vi sinh.
Gi tr sn phm ph v ph liu thu hi c tnh theo gi k hoch
- Mt r : 1000.000 ng / tn.
- in : 500 ng / kwh
- Hi : 50.000 ng / tn.
- Bn ma : 20.000 ng / tn.
2.5.3.5 Tp hp chi ph sn xut
Nh s ng dng ca phn mm k ton, do cng tc tp hp chi ph
sn xut cui thng ca Cng ty l tng i n gin. Cui thng sn xut,
k ton ph trch cng tc tnh gi thnh ch cn lm cc thao tc kt chuyn,
kho s cui k th phm mm s t ng kt chuyn tng khon mc chi ph
sang TK 154 - Chi ph sn xut, kinh doanh d dang. ng thi, tng hp s
liu trn cc s chi tit TK chi ph v s chi tit TK 154
Hch ton mt s nghip v kinh t ch yu :
TK 621
K/chuyn CP NVL trc tip
TK 154
TK 152
Ph liu thu hi SP hng
TK 622
TK 155
K/chuyn CP n/cng trc tip Nhp kho thnh phm

TK632
TK627
Bn thng khng qua kho
K/chuyn CP SX chung
TK 157
Gi bn thnh phm
TRNH BCH THU
66
K3KTTHA
TK 138
Bi thng phi thu do SX hng
S 18 : Hch ton mt s nghip v kinh t ch yu v chi ph sn xut
kinh doanh d dang
Biu s 26
NH MY NG II
CHI PH SN XUT KINH DOANH D DANG
T ngy 01/03/2010 n 31/03/2010
VT: ng
Chng t
Ngy
//
31/03/2010
31/03/2010
31/03/2010
Din gii
TK
ng
i S tin
N
S d u k
K/c chi ph nguyn vt 62120000
liu trc tip
K/c chi ph nhn cng trc 62220000
tip T3/2010
K/c chi ph sn xut chung 62712000
TRNH BCH THU
67
94.209.052.885
3.986.308.700
53.446.980
K3KTTHA
T3/2010
K/c chi ph sn xut chung
T3/2010
T3/2010
T3/2010
T3/2010
Nhp kho mt r
Nhp kho in
Nhp kho hi
Nhp kho bn ma
Nhp kho ng
Cng pht sinh
D cui k
31/03/2010
31/03/2010
31/03/2010
31/03/2010
31/03/2010
31/03/2010
31/03/2010
31/03/2010
31/03/2010
62712000
11.223.865,8
62772000
1.243.952
62742000
1.488.252.212
62782000
17.211.799
15270000
13600000
13600000
15270000
15520000
4.363.000.000
833.628.000
58.353.900
278.260.000
94.233.498.493,8
99.766.740.393,4
99.766.740.393,
4
K ton trng
Tng gim c
( K, h tn )
( K, h tn )
(Ngun: Phng k ton - ti chnh )
Ngi lp biu
( K, h tn )
2.5.4 nh gi sn phm d dang v tnh gi thnh sn phm

2.5.4.1 nh gi sn phm d dang
Vic tnh gi tr sn phm d c ngha rt quan trng, n gip cho
cng tc tnh gi thnh tnh ng, tnh c chi ph sn xut trong sn
phm hon thnh. Trn c s gip cho Cng ty xc nh ng n li
nhun thc t trong k. Cng ty tin hnh tp hp ch ph sn xut d dang
theo cc khon mc sau :
-
nh gi theo nguyn vt liu chnh bao gm cc loi vt t
tn kho ti Nh my v ma cy tn bi.
-
nh gi bn thnh phm d dang trn dy chuyn cng ngh
theo khi lng hon thnh tng ng.

Xc nh chi ph sn xut d dang u k :
xc nh chi ph sn xut d dang u k k ton cn c vo s liu
cui k trc c th hin trn bin bn kim k vt t cui k, bin bn
TRNH BCH THU
68
K3KTTHA
nh gi sn phm d dang trn dy chuyn sn xut ca k hch ton trc.

C th chi ph kinh doanh d dang bao gm cc khon mc chi ph :
-
NVL cha s dng ht cn tn ti Nh my.
Bn thnh phm trn dy chuyn : Cn c vo khi lng sn
phm lm d v mc hon thnh ca chng tnh gi tr sn phm d

theo tng khon mc bng cng thc :
D ck
D dk + C ps
--------------------------------------
SL tp + (SL sp d ck x % hon thnh)

Trong : Dck : Chi ph sn phm d cui k
x (SL sp d ck x % hon thnh)
Ddk : Chi ph sn phm d u k

SLtp : Sn lng thnh phm hon thnh trong k
SLtp d ck : Sn lng sn phm d cui k
i vi khon mc NVL chnh, do NVL b vo mt ln t u quy trnh
sn xut nn mc hon thnh ca NVL chnh c tnh trong gi tr sn
phm d l 100%.
K ton cn c vo bin bn kim k cui k trc (28/2/2010) xc
nh chi ph NVL tn kho Nh my gm :
Biu s 27
TT
Tn
quy
cch
vt
1
2
3
4
t/hng ho
Ma nguyn liu
Ch khu PE N20
Bao PE
Bao PP in nhn ng
Theo s sch
VT
2.898.961
130
10.272
53.097
1.996.085.394,472
5.415.319
303.470.356
222.038.355
tinh luyn ( RE2)

Bao PP in nhn ng Ci
114.924
480.578.409
tinh luyn XK ( RE1)

Bao PP in nhn ng Ci
51.959
217.283.081
vng tinh khit

..
..
TRNH BCH THU
Kg
Kg
Kg
Ci
.
69
K3KTTHA
190 Dy an ton
191 Khu trang 4 lp
192 ng cao su cch in
Tng
Si
Ci
i
9
27
2
695.449
42.952
1.181.818
4.004.509.890
(Ngun : Phng ti chinh - k ton )

Trong NVL chnh tr gi : 1.996.085.394,472ng.
NVL ph tr gi : 901.241.852 ng .
Cn c vo bin bn kim k bn thnh phm v tnh ton quy i ra
ng vng thnh phm ca Nh my ng s 2 n ngy 28/03/2010 l :
374,82 tn ; mc hon thnh 64,24%.
Trong : - Chi ph NVL chnh : 790.424.805 ng.
- Chi ph NVL ph : 57.835.951 ng .
- Chi ph nhn cng trc tip : 65.065.457 ng.
- Ch ph sn xut chung : 291.589.639 ng.
Xc nh chi ph d dang cui k :
xc nh c s liu ma cy tn bi k ton cn c vo s lng
ma cy thc t nhp bi trong k, s lng ma p thc t v s ma tn u
k, theo cng thc sau :
S lng ma
S lng ma
S lng ma
cy tn cui = cy tn u + cy
k
nhp -
S lng ma
p trong k
k
trong k
Theo s liu thng k ca Nh my, k ton tp hp s liu ma cy thc
p trong k, cn c vo cc chng t nhp nguyn vt liu chnh k ton tp

hp c s lng ma thc nhp trong k v s lng ma tn u k k
ton cn c vo s liu tn cui k ca k trc ly s liu lm c s tnh
ton. Ta c s lng ma tn cui k l :
2.898.961 + 112.863.839,04 113.552.110 = 2.210.690,04 (kg)
= 2.210,69004 (tn )
TRNH BCH THU
70
K3KTTHA
K ton cn c vo gi mua thc t ca NVLC trong k tnh ra gi tr

tn cui k : 2220,60894 x 688.552 = 1.522.175.047,14705 ng .
Theo bin bn kim k bn thnh phm d dang trn dy chuyn sn
xut c s liu sau :
Biu s 28
NH MY NG II
BIN BN KIM K BN THNH PHM V TNH TON LNG
NG TN TRN DY CHUYN
n 0h ng y 01/04/2010. Chng ti gm c :
1. ng ( B ) : Trn Quc Vinh - n v : Gim c - T trng
2. ng ( B ) : L Huy Hng - n v : Phng TCKT - T vin
3. ng ( B ): Nguyn T.Hng An - n v :Phng Ql kho - T vin
4. ng ( B ) : Vn Mnh - n v : Kim sot - Gim st
on kim tra tin hnh kim k v tnh ton c kt qu nh sau :
1. Ma nhp trong k
112.873,75794 tn
2. Ma p trong k
113.552,110 tn
3. Ma cy tn bi
2.220,60894 tn
4. Sn lng ng nhp kho
12.383 tn
Trong : ng tinh luyn XK
4.334,05 tn
ng tinh luyn
1.857,45 tn
ng vng
6.191,5 tn
5. Bn thnh phm : - Non A
35,00 m3
- Non B
2,26 m3
-Non C
9,74 m3
- Ch c
8,86 m3
TRNH BCH THU
71
K3KTTHA
- Mt A1
1,97 m3
- Mt A2
3,94 m3
- Mt B
2,46 m3
- Ch trong
18,7 m3
6. Tnh ton quy i s bn thnh phm trn ra thnh phm nh sau :
- ng thnh phm : 22 tn tng ng vi loi ng vng v trong thi
im kim k dy chuyn ang tin hnh sn xut sn phm ng vng tinh
khit.
Hi ng hon ton nht tr vi kt qu kim k v tnh ton nh trn. Bin
bn kim k lp xong vo hi 1h cng ngy
Thnh vin 1
Thnh vin 2
Thnh vin 3
Thnh vin 4
(k, h tn )
(k, h tn )
(k, h tn )
(k, h tn)
T nhng s liu trn ta tp hp c b ng sau :
Biu s 29
KMCP
Ddk
Vt liu chnh 2.786.510.199,47
CPPS
90.781.449.888
Dck
1.694.945.486,58279
2
Vt liu ph
959.077.803
Nhn
cng 65.065.457
3.427.602.997
3.986.308.700
5.000.840,38869
4.618.588,96003
trc tip
Sn
xut 291.589.639
1.571.378.808,8
2.123.794,3405
chung
Tng
99.766.740.393,8
1.706.688.707,27201
4.102.243.098
2.5.4.2 Tnh gi thnh sn phm

Sau khi xc nh c chi ph d dang cui k ta xc inh c tng gi
thnh sn phm theo tng khon mc chi ph theo cng thc :
Tng gi thnh
sn phm
Tr
gi
sn
phm DDDK
Chi ph pht sinh

trong k
Tr
gi
phm DDCK
Ring vi khon mc chi ph nguyn vt liu chnh vn s p dng cng

thc trn v sau tr i gi tr sn phm ph thu hi l 5.533.241.900 ng.
TRNH BCH THU
72
sn
K3KTTHA
Sau khi tnh ton ta tp hp c tng gi thnh sn phm thc t l :

Chi ph nguyn vt liu chnh : 86.346.602.380,79860 ng.
Chi ph nguyn vt liu ph : 4.381.679.959,61131 ng.
Chi ph nhn cng trc tip : 1.626.755.568,03997 ng.
Chi ph sn xut chung
: 1.860.844.653,45950 ng.
V cng ngh sn xut ca Nh my ng s 2 p dng l lu trnh

cng ngh kiu nc chy, lin tc t khi ma c a vo n khi ra sn
phm nn khng th xc nh c chi ph sn xut ring r cho tng sn
phm c. Do Cng ty a ra phng php tnh gi thnh sn phm l
phng php t l theo gi k hoch chung cho tt c cc sn phm.Ta c tng
gi thnh k hoch tnh theo sn lng thc t ca tng sn phm l :
Biu s 30
SL nhp
Khon
mc
kho
ng vng
ng tinh luyn
XK
ng tinh luyn
Gi KH
6.191.500
4.334.050
1.857.450
NVL
(/tn)
6.019.51
37.269.839.505,
26.088.887.653,8
11.180.951.951,6
C
NVLP
NCTT
SXC
Tng
7
171.732
160.169
133.333
6.484.75
5
1.063.278.678
991.686.363,5
825.531.269,5
40.150.335.816,
5
744.295.074,6
694.180.454,45
577.871.888,65
28.105.235.071,5
5
318.983.603,4
197.505.909,05
247.659.380,85
12.045.100.744,9
Do t l gi thnh cho tng khon mc l :

NVLC
= 1,1584
86.346.602.380,79860
TRNH BCH THU
73
K3KTTHA
37.269.839.505,5 + 26.088.887.653,85
+ 11.180.951.951,65
NVLP =
NCTT
SXC =
4.381.679.959,61131
1.063.278.678 + 744.295.074,6 + 318.983.603,4
1.626.755.568,03997
=
991.686.363,5+694.180.454,45+ 197.505.909,05
1.860.844.653,45950
825.531.269,5 + 577.871.888,65 + 247.659.380,85
2,06046
0,8202
= 1,12706
Ta c bng tnh gi thnh cho tng sn phm :

- ng vng :
KM
NVLC
NVLP
NCTT
SXC
Z k hoch quy i
37.269.839.505,5
T l
1,1583
Z
43.173.301.190,4
GTV
6.972.995,43
1.063.278.678
1
2,0604
2.190.839.917,81
353.846,4
991.686.363,5
825.531.269,5
6
0,8202
1,1270
813.377.784,02
930.422.326,73
131.370,07
150.274,14
47.107.941.280,9
7.608.486
6
Tng
40.150.335.816,5
5
- ng tinh luyn xut khu :
KM
NVLC
NVLP
NCTT
SXC
Z k hoch quy i
26.088.887.653,85
T l
1,1583
Z
30.221.310.833,2
GTV
6.972.995,43
744.295.074,6
1
2,0604
8
1.533.587.985,86
353.846,4
197.505.909,05
577.871.888,65
6
0,8202
1,1270
569.364.448,81
651.295.628,71
131.370,07
150.274,14
32.975.558.896,6
7.608.486
6
Tng
28.105.235.071,55
TRNH BCH THU
74
K3KTTHA
7
- ng tinh luyn :
KM
NVLC
NVLP
NCTT
SXC
Z k hoch quy i
11.180.951.951,65
T l
1,1583
Z
12.951.990.357,1
GTV
6.972.995,43
318.983.603,4
1
2,0604
2
657.251.993,94
353.846,4
991.686.363,5
247.659.380,85
6
0,8202
1,1270
261.629.267,1
279.126.698,02
140.854
150.274,14
14.149.998.316,1
7.617.970
6
Tng
12.045.100.744,95
8
2.6.1 K ton thnh phm
c im ca thnh phm ti Cng ty: Sn phm hng ho ca Cng ty
bao gm thnh phm, khng c bn thnh phm, lao v dch v m cc Nh
my sn xut ra cung cp cho nhu cu sn xut v tiu dng ca x hi thng
qua qu trnh tiu th.
Thnh phm ca Cng ty l: ng trng loi I, ng vng tinh khit,
ng tinh luyn xut khu,..
Hch ton thnh phm:
- Th tc xut kho thnh phm tiu th ni b: Ngi trong n v nhn
hng n Phng k hoch a lnh iu ng ca Cng ty. Phng k hoch
cn c vo lnh iu ng lp phiu xut kho kim vn chuyn ni b thnh 3
lin. Ngi lp phiu k, ghi r h tn vo cc lin ca phiu. Sau khi xut
kho ngi vn chuyn k vo lin ca phiu. Cui cng phng k hoch gi
lin 1 ( lu ti gc) ngi vn chuyn gi lin 2, lin 3 giao cho th kho v
chuyn ln phng k ton.
- Xut kho thnh phm tiu th ngoi: Khch hng n ng k mua
hng ti phng th trng, phng th trng s vit giy ngh cp hng
TRNH BCH THU
75
K3KTTHA
chuyn sang phng k ton, khch hng sang phng k ton thanh ton hoc
vit giy xin nhn n tin mua hng. Sau phng k ton s lp ho n gi
tr gia tng. Ngi mua cm ho n GTGT lin 2 v lin 3 cng phiu thu
hoc giy thanh ton sau xung kho nhn hng. Nhn hng xong, qua cng
cn ca Cng ty, cn xong th kho mang trnh bo v Cng ty xem ho n
xe hng ra khi cng Cng ty. Lin 2 ho n GTGT giao cho ngi mua
hng, lin 3 th kho gi li ghi th kho, v chuyn ln phng k ton, k
ton tiu th ghi s. Lin 1 lu ti gc.
V d : Ngy 15/03/2010 H Th Thu Thanh Ho mua ng trng
loi I.
Cc chng t cn thit bao gm :
Biu s 31
CNG TY C PHN MA NG
LAM SN
Cng ho x hi ch ngha Vit Nam

c lp - T do - Hnh phc
GIY NGH CP HNG

Knh gi: Phng k ton - Ti chnh Cng ty CP M a ng Lam Sn
Tn ti: Trn Vn Tt - n v cng tc: Phng th trng Cng ty
ngh Phng k ton - TC vit ho n bn hng cho i l: H Th Thu
S lng: ng tinh luyn xut khu : 3 tn
Ti xin cam oan v chu trch nhim yu cu vit ho n s lng
trn theo thc t ca khch hng v ngh vit ho n.
S......ngy......thng .....nm
(Ngun: Phng th trng )
TRNH BCH THU
76
K3KTTHA
Biu s 32
CNG TY C PHN MA NG
LAM SN
Cng ho x hi ch ngha Vit Nam
c lp - T do - Hnh phc
GIY XIN NHN N MUA HNG
Knh gi: Tng gim c Cng ty CP Ma ng Lam Sn
Phng k ton Ti chnh Cng ty CP Ma ng Lam Sn
Tn ti l: Trn Vn Tt
Nhn hng ca Cng ty thay khch hng: H Th Thu
a ch: TP Thanh Ho
Tn hng: ng tinh luyn
S xe vn chuyn: 36M 0812

S ho n: 0044375 ngy 15/03/2019
S tin theo ho n: 56.760.000 ng

Bng ch: Nm mi su triu by trm su mi nghn ng
ngh Tng gim c Cng ty CP Ma ng Lam Sn v phng
KT-TC cho ti xin kht s tin n n....
Nu tht thot vn Cng ty ti xin chu trch nhim
TRNH BCH THU
77
K3KTTHA
Gim c
P. k ton-TC
Phng th trng
T nhn n
Ngi nhn hng
(K,
(K, h tn)
(K, h tn)
(K, h tn)
(K, h tn)
htn)
(Ngun:Phng th trng)
Biu s 33
HA N
GI TR GIA TNG
Mu s 01 GTKT-3LL
Lin 3 : Ni b
K hiu : AA /2010T
Ngy 15/03/2009
S : 0044375
n v bn hng : Cng ty CP Ma ng Lam Sn

Ti khon:...................................... Giao dch ti:............
in thoi :....................................M s................
H tn ngi mua hng Trn Vn Tt
Tn n v : i l H Th Thu
a ch : TP Thanh Ho
Ti khon:...................................... Giao dch ti:...............
M s thu : 54000535622
ST
Tn HH, dch v
VT
T
TRNH BCH THU
S lng
78
n gi
Thnh tin
K3KTTHA
B
C
ng tinh luyn
kg
xut khu
3000
17.200
51.600.000
Cng tin hng:

51.600.000
5.160.000
Tng cng tin thanh ton :
56.760.000
S tin vit bng ch : Nm mi su triu by trm su mi nghn ng
chn/.
(Ngun phng K ton Ti chnh)
Hch ton tng hp thnh phm:
Ti khon v chng t s dng:
- Ti khon k ton s dng: TK 155
- S sch s dng: K ton s dng s chi tit thnh phm theo di
tng i tng.
154
155
Xut thnh phm bn
Nhp kho thnh phm
338
222,223
Thnh phm pht hin

Gp vn lin doanh
tha khi kim k ch x l
632
632, 157
Lin kt
1388
Thnh phm bn b
Ti sn pht hin thiu
tr li nhp kho
TRNH BCH THU
khi kim k ch x l
79
K3KTTHA
S 19: Hch ton mt s nghip v kinh t ch yu v thnh phm
TRNH BCH THU
80
K3KTTHA
Biu s 34
CNG TY C PHN MA NG LAM S N
VN PHNG CNG TY
S CHI TIT TI KHON 15520000
THNH PHM
T ngy 01/03/2010 n 31/03/2010

VT : ng
Chng t
Ngy S
01/03
0040270
01/03
0040271
01/03
0040272
02/03
0040273
.......... .......
29/03 0040471
31/03
31/03
31/03
i S tin
N
S d u k
28.835.970.207
Xut ng tinh 63200000
luyn
luyn
Xut tinh luyn 63200000
xut XK
Xut vng tinh 63200000
khit
.......
....
luyn
Nhp ng tinh 15420000
32.975.558.896,67
luyn XK
Nhp vng tinh 15420000
47.107.941.280,95
khit
Nhp ng tinh 15420000
14.149.998.316,18
luyn
Cng pht sinh
94.233.498.493,8
D cui k
75.831.049.762,8
Din gii
TK
ng
C
7.608.486
79.128.254,8
760.848,6
380.424.301,7
22.825.458,1
47.238.418.938
TRNH BCH THU
81
K3KTTHA
2.6.2 K ton tiu th thnh phm

Ngnh ngh kinh doanh ca Cng ty l sn xut ng cc loi - cn in. y l nhng lnh vc m hin nay c rt nhiu i th cnh tranh. V
th cng vic tiu th sn phm ca Cng ty cng gp nhiu kh khn.
Cc phng thc tiu th hng ho ti Cng ty:
- Phng thc bn ngoi: Khi pht sinh nghip v cn c vo hp ng
kinh t, hp ng bn hng, b phn bn hng thc hin giao hng v khch
hng n nhn hng ti kho ca Cng ty. Hng ngy khi pht sinh cc nghip
v tiu th trn c s ho n GTGT (mu ho n l 01/ GTKT - 3LL/LS
ca b ti chnh ), k ton nh khon, nhp d liu vo my tnh, sau my
s t ng phn b n cc s chi tit TK 131, 511, 33311, s ci v bo co
kt qu hot ng sn xut kinh doanh.
- Tiu th ni b: khch hng tiu th ni b ca Cng ty l cc n v
thnh vin ca Cng ty C phn Ma ng Lam Sn. Hng ngy, khi pht
sinh cc nghip v tiu th ni b trn c s phiu xut kho kim vn chuyn
ni b, k ton nh khon, nhp d liu vo my vi tnh, sau my s t
ng phn b n cc s chi tit TK 136, 512.
Ti khon v chng t, s sch s dng:
TK s dng:
- TK 51100000- Doanh thu bn hng ho v cung cp dch v
- TK 51200000- Doanh thu bn hng ni b
- TK 91100000 - Xc nh kt qu kinh doanh
- TK 63200000 - Gi vn hng bn.........
Chng t s dng:
- Ho n bn hng ( Ho n GTGT )
- Phiu xut kho
- Phiu thu
- Giy bo c ca Ngn hng
- Cc chng t lin quan khc
TRNH BCH THU
82
K3KTTHA
S sch s dng: K ton s dng : S chi tit TK 15510000; 15520000,

TK 51100000, TK 63200000 theo di qu trnh tiu th thnh phm ti
Cng ty.
TK 911
TK 511
TK 131
Kt chuyn DT thun
DT
Bn hng
33311
Thu GTGT u
ra phi np
TRNH BCH THU
83
K3KTTHA
Biu s 34
VN PHNG CNG TY
DOANH THU BN HNG
T ngy 01/03/2010 n 31/03/2010
VT: ng
Chng t
Ngy S
01/03
01/03
01/03
01/03
02/03
.........
01
VP-03/10-131-01
VP-03/10-131-02
VP-03/10-131-03
VP-03/10-131-04
........
29/03
31/03
31/03
31/03
VP-03/10-131-61
119
126
KC
TK
ng
Din gii
S d u k
Np tin ng tinh luyn
Ng Th Lan-TT Lam Sn- Mua ng tinh luyn
TNHH Vn Xun- Mua ng tinh luyn
L Th Sinh TT Lam Sn Mua ng tinh luyn xut khu
CP ch bin Kinh Min Bc- Mua ng vng
..............................
Nng Quc Bnh- H Ni - Mua ng tinh luyn xut khu
Np tin ng vng tinh khit
Thu tin bn l T03/10
KC doanh thu bn hng T3/10
Cng pht sinh
D cui k
i S tin
N
11110000
13100000
13100000
13100000
13100000
.........
..............
13100000
11110000
11110000
91100000 94.476.837.875
94.476.837.875
C
1.653.000
16.530.000
171.600.000
1.720.000
778.850.000
................
53.234.000
150.395.935
32.040.000
94.476.837.875
( Ngun: Phng k ton - ti chnh)
TRNH BCH THU
84
K3KTTHA
2.6.3 Xc nh k qu kinh doanh

2.6.3.1 Chi ph bn hng
Ti Cng ty CP Ma ng Lam Sn thnh phm sn xut ra nu tiu
th ni b th Cng ty khng pht sinh chi ph bn hng. i vi thnh phm
tiu th ngoi Cng ty s pht sinh chi ph bn hng.
Chi ph bn hng ti Cng ty bao gm: Chi ph v lng phi tr cho
nhn vin bn hng, chi ph khu hao TSC, chi ph dch v mua ngoi
( in, nc, vn chuyn, thu bc vc ), chi ph bng tin khc trong qu
trnh tiu th.
Chng t k ton s dng:
- Phiu chi, u nhim chi.
- Ho n bn hng.
- Hp ng dch v mua ngoi, giy tm ng, cc chng t lin quan.
Ti khon s dng: hch ton chi ph bn hng, k ton s dng TK
641 - Chi ph bn hng, ngoi ra k ton cn s dng cc TK lin quan: TK
111, TK 112, TK 152....
Trnh t hch ton: Hng ngy khi c nghip v kinh t pht sinh lin
quan n cc chi ph bn hng k ton cn c vo phiu xut kho vt t
( nguyn liu, vt liu ) v cc chng t gc c lin quan khc nh: Phiu thu,
phiu chi....cp nht vo cc phn h k ton c lin quan trn my tnh.
Cui thng k ton tng hp s liu trn TK 641 ( pht sinh N ) ri
thc hin bt ton kho s, kt chuyn chi ph Cng ty sang TK 911.
TRNH BCH THU
85
Lp: K3KTTHA
TK 334
TK 641
Tin lng nhn vin
TK911
K/C CPBH xc nh kt qu
Bn hng
TK 214
Khu hao TSC
TK 152.1
Nguyn vt liu
TK 111
Dch v mua ngoi
Cc chi ph khc
S 20 : K ton chi ph bn hng ti Cng ty
TRNH BCH THU
86
Lp: K3KTTHA
Biu s 35
VN PHNG CNG TY
TIN LNG CHO B PHN BN HNG
T ngy 01/03/2010 n 31/03/2010
TV : ng
Chng t
Ngy
14/03
20/03
31/03
31/03
31/3
Din gii
VP03/10-
t ngy 21/02/2010
141-16
VP-
n 28/02/2010
Hon ng tin n ca 14100000
03/10-
t ngy 21/02/2010
141-21
VP-
n 28/02/2010
03/10-
t ngy 21/02/2010
141-36
VP-
n 28/02/2010
03/10-
t ngy 21/02/2010
141-43
VP-
n 28/02/2010
334-04
KC
Trch
tin
lng
bn hng
Cng pht sinh
3.712.000
4.628.000
4.580.000
4.265.000
33400000
927.583.378,75
T3/10- BPBH
Tin lng nhn vin
S tin
N
ng
S d u k
03/1031/03
TK
91100000
944.768.378,75
944.768.378,75 944.768.378,75
D cui k
TRNH BCH THU
87
Lp: K3KTTHA
2.6.3.2 Chi ph qun l doanh nghip

Chi ph qun l ca Cng ty bao gm:
- Chi ph nhn vin qun l
- Chi ph vt liu qun l
- Chi ph dng vn phng
- Chi ph khu hao TSC
- Chi ph dch v mua ngoi
- Chi ph bng tin khc
Chng t k ton s dng:
- Phiu chi, u nhim chi.
- Ho n.
- Hp ng dch v mua ngoi, giy tm ng, cc chng t lin quan.
Ti khon s dng:
hch ton chi ph qun l, k ton s dng TK 642 - Chi ph qun l
doanh nghip, ngoi ra k ton cn s dng cc TK lin quan: TK 111, TK
112.....
Trnh t hch ton:
Hng ngy khi c nghip v kinh t pht sinh lin quan n cc chi ph
qun l k ton cn c vo phiu xut kho vt t ( nguyn liu, vt liu ),
bng phn b khu hao TSC v cc chng t gc c lin quan khc nh:
Phiu thu, phiu chi....cp nht vo cc phn h k ton c lin quan trn my
tnh.
Cui thng k ton tng hp s liu trn TK 642 ( pht sinh N ) ri
thc hin bt ton kho s, kt chuyn chi ph Cng ty sang TK 911.
TRNH BCH THU
88
Lp: K3KTTHA
TK 334
TK 642
TK 911
Tin lng cho nhn vin qun l K/C CPQL xc nh kt qu
TK 241
Khu hao TSC
TK 153
Chi ph vt liu, CCDC
TK 111, 112
Dch v mua ngoi
S 21 : K ton chi ph qun l ti C ng ty
TRNH BCH THU
89
Lp: K3KTTHA
Biu s 36
VN PHNG CNG TY
BO CH, TEM TH
T ngy 01/03/2010 n 31/03/2010
VT : ng
Chng t
Ngy
TK
Din gii
ng
S tin
C
S d u k
03/03
03/03
06/03
06/03
21/03
27/03
31/03
31/03
31/03
VP-03/10LS002
VP-03/10-
Thanh ton tin mua bo tt

Chuyn tr tin mua bo tt
11210700
140.000
11210700 15.400.000
LS006
VP-03/10-
Thanh ton tin gi ti liu 11110000 135.021
TT-22
VP-03/10-
v tem th - TH
Thanh ton tin gi ti liu 11110000
TT-22
VP-03/10-
v tem th - TH
Thanh ton ph EMS gi 11110000
TT-110
VP-03/10-
mu phn tch CL
TT-126
VP-03/10-
Thanh ton ti n gi ti liu
11110000
TT-148
VP-03/10-
v tem th
TT-148
KC
v tem th
Chi ph bo ch, tem th 91100000
phc v qun l
Cng pht sinh
338.913
395.932
148.273
192.301
445.445
24.555.895
24.555.895
24.555.895
D cui k
2.6.3.3 K ton doanh thu ti chnh v chi ph ti chnh

Doanh thu ti chnh: Doanh thu ti chnh ti Cng ty bao gm cc khon
nh: Li xut tin gi ngn hng.Trong thng 1 li sut tin gi ngn hng
TRNH BCH THU
90
Lp: K3KTTHA
ca Cng ty ti ngn hng Cng Thng, v ngn hng Qun i, ngn hng
Nng nghip khu vc Lam Sn,.;thu nhp t cc khon u t khc
Cng ty theo di doanh thu ti chnh trn s chi tit cho tng i tng.
Biu s 37
VN PHNG CNG TY
TRNH BCH THU
91
Lp: K3KTTHA

LI TIN GI
T ngy 01/03/2010 n 31/03/2010
VT : ng
Chng t
Ngy S
//
Din gii
TK i S tin
N
ng
S d u k
TT HTG s
VP24/2009/HD11210700
07/03 03/10SCB-LSC s tin
SCB003
10 t
/c d thu li TG
VPk hn 8T ca
03/10- H 06/2009/SCB
13880700
11/03
138qu IV/09 ( 10t;
DT01 7,90%/nm) do
tt ton
..
Nhp li tin gi
VPKKH thng
11210400
31/03 03/1003/2010 NH K
TCB001
Thng TH
.
.
Cng pht sinh
D cui k
19.833.333
515.694.445
33.626
1925.161.112
1.170.544.436
245.383.324
Ngy thng nm
Ngi lp biu
(K, h tn )
K ton trng
Tng gim c
(K, h tn )
(K, h tn, ng du)
Chi ph hot ng ti chnh: Chi ph ti chnh ca Cng ty bao gm: Tr

li tin vay ngn hn, trung hn...Cng ty theo di chi ph ti chnh trn cc s
chi tit cho tng i tng.
Biu s 38
TRNH BCH THU
92
Lp: K3KTTHA

VN PHNG CNG TY
LI VAY NGN HNG
T ngy 01/03/2010 n 31/03/2010
Loi tin: VN
Chng t
Ngy
31/03/2010
LAI
S tin
TK i
Din gii
ng
S d u k
Trch tin li vay Ngn 11210100
204.924.993
hng thng 03/2010

Cng pht sinh
D cui k
204.924.993
204.924.993
Ngy thng nm
Ngi lp biu
(K, h tn )
K ton trng
Tng gim c
(K, h tn )
(K, h tn, ng du)
2.6.3.4 Xc nh kt qu sn xut kinh doanh

* Phng php xc nh kt qu kinh doanh:
Li (l)
thun
Li (l)
gp
Thu ti
chnh
Chi ti
chnh
Chi ph
BH
Chi ph
QL
Trong :
TRNH BCH THU
93
Lp: K3KTTHA
Li (l) gp
Doanh
thu
thun
Doanh thu thun - Gi vn hng bn
Doanh
Chit
Gim
thu
khu
gi
bn
hng
thng
mi
hng
bn
Hng
Thu TT B,
bn b -
Thu GTGT ,
tr li
thu xut khu
Tuy nhin Cng ty CP Ma ng Lam Sn sn phm tiu thu khng

c chit khu thng mi, hng bn tr li hay gim gi hng bn. Cng ty li
tnh thu theo phng php khu tr thu. Nn: Doanh thu thun = Doanh thu
bn hng.
Cui thng k ton tng hp s liu trn cc TK 511, TK 512, TK 632,
TK 642, TK 641 ri thc hin bt ton kho s ln s ci TK 911. Sau
my tnh s t tng hp kt qu tiu th v s lng, doanh thu, gi vn, chi
ph qun l Cng ty trong thng.
2.7 T chc k ton cc phn hnh khc
2.7.1 T chc k ton thanh ton
2.7.1.1 K ton cc khon phi thu
TK s dng TK131: Phi thu ca khch hng ngoi ra s dng TK 141,
1388
Chng t s dng:
- Phiu xut kho, ho n kim phiu xut kho
- Ho n GTGT
- Phiu thu, giy bo c
- Cc chng t c lin quan
Trnh t hch ton chi tit: Hng ngy, khi pht sinh cc nghip v lin
quan n cc khon phi thu trn c s Ho n GTGT, phiu xut kho, k
ton nh khon, nhp d liu vo my vi tnh, sau my s t ng phn b
n s chi tit thanh ton vi ngi mua TK 131, s nht k c bit, s ci.
TRNH BCH THU
94
Lp: K3KTTHA
K ton tng hp cc khon phi thu:
Biu s 39
VN PHNG CNG TY
S CHI TIT THANH TON VI NGI MUA
CNG TY CP CH BIN KINH MIN BC
TRNH BCH THU
95
Lp: K3KTTHA
T ngy 01/03/2010 n 31/03/2010

VT : ng
Chng t
Ngy
S
Din gii
TK
//
02/03
VP-
S d u k
Cng ty CP ch bin 51100000
03/10-
Kinh Min Bc
511-01
Mua ng vng tinh
ng
i S tin
N
130.000.768
38.227.280
khit
02/03
VP03/10-
33311000
3.822.720
Thu GTGT
333-1
Cng pht sinh
42.050.000
D cui k
( Ngun: Phng T i chnh - K ton )
172.050.768
2.7.1.2 K ton cc khon phi tr

TK s dng TK331: Phi tr cho ngi bn, ngoi ra s dng TK
111,141,1388
Chng t s dng:
- Phiu nhp kho, ho n nhp hng, mua hng
- Phiu kim nghim kho, giy bo gi....
Trnh t hch ton chi tit: Hng ngy, khi pht sinh cc nghip v lin
quan n cc khon phi tr trn c s Ho n GTGT, phiu nhp kho, k
TRNH BCH THU
96
Lp: K3KTTHA
ton nh khon, nhp d liu vo my vi tnh, sau my s t ng phn b

n s chi tit thanh ton vi ngi bn TK 331, s nht k c bit, s ci.
Biu s 40
S CHI TIT THANH TON VI NGI BN
CNG TY TN LP AUSTNAM
T ngy 01/03/2010 n 31/03/2010
VT : ng
Chng t
TK i
Din gii
Ngy
//
16/03/2010
VP-03/10-
16/03/2010
153-12
VP-03/10-
S tin
ng
N
S d u k
133-26
Nhp tn tm
15300000
123.050.000
Thu VAT 10%
13310000
12.305.000
Cng pht sinh
135.355.000
D cui k

2.7.1.3 K ton tm ng
TK s dng:TK141: Tm ng, ngoi ra s dng TK 111, 1388
Chng t s dng:
- Giy xin tm ng
- Phiu chi
Trnh t hch ton chi tit: Hng ngy, khi pht sinh cc nghip v
lin quan n cc khon tm ng trn c s Giy xin tm ng, k ton nh
khon, nhp d liu vo my vi tnh, sau my s t ng phn b n s
chi tit TK 14100000, s ci.
TRNH BCH THU
97
Lp: K3KTTHA
V d : Ngy 2 thng 3 Nguyn Vn Thng ngh tm ng tin i

th nghim mu u.
TRNH BCH THU
98
Lp: K3KTTHA
Biu s 41
LASUCO
BM TV 003
GIY NGH TM NG
Sot xt ln : 1
Ng y : 01/01/2003
KNH GI : - Tng gim c Cng ty

- K ton trng
- Th trng n v
Tn ti l:
Nguyn Vn Thng
a ch: Nh my ng s 1
Xin tm ng s tin: 10.000.000
Bng ch:
Mi triu ng chn ./.
Mc ch s d ng: i th nghim mu u.
ngh c nhn tin mt ( hoc chuyn khon)
Tn n v hng :
Ti khon s : .. Ti ngn hng
Thi hn hon ng vo ngy 25 thng5 nm 2010 bng chng t hoc tin
mt.
Th trng n v
Ngi ngh
Tng gim c
K ton trng
K ton kim tra
(K, h tn)
(K, h tn)
(K, h tn)
TRNH BCH THU
99
Lp: K3KTTHA
2.7.1.4. K ton ph thu phi tr khc

2.7.1.4.1. K ton phi thu khc
theo di cc khon phi thu khng mang tnh cht trao i mua bn
nh thu do chi h Cng ty. K ton Cng ty s dng TK 138 "phi thu
khc"
Nghip v ch yu pht sinh l cc khon phn xng phi thu t Cng
ty do chi h tin,cc khon phi thu v bi thng vt cht do c nhn,tp
th gy ra,cc khon cho vay cho mn c tnh cht tm thi khng ly
li,cc khon tin li, c tc t hot ng u t ti chnh.
Chng t v s sch s dng:
- Hp ng kinh t
- Bin bn kim k TSC
- Bin bn kim k vt t hng ha
- Cc chng t khc
- S chi tit cc khon phi thu khc
- S ci ti khon 138
2.7.1.4.2. K ton phi tr khc
theo di cc khon phi tr, phi np khc khng mang tnh cht trao
i mua bn nh cc khon bo him, KPC phi np, phi tr tin bi
dng phc hi sc kho cho cng nhn. K ton s dng TK 338 "phi tr,
phi np khc" hch ton. Cng ty c m cc ti khon chi tit ca ti
khon ny gm:
TK 3382 : KPC (Chi tit cho tng n v )
TK 3383 : BHXH (Chi tit cho tng n v )
TK 3384 : BHYT (Chi tit cho tng n v )
TK 3388 : Phi tr phi np khc (Chi tit cho tng n v )
- S chi tit ti khon phi tr
- Bin bn kim k TSC
TRNH BCH THU
100
Lp: K3KTTHA
- Bin bn kim k vt t hng ha

- Cc chng t khc
- S chi tit ti khon
- S ci ti khon 338
2.7.1.5. K ton thanh ton vi nh nc
Cc khon phi tr cho Nh nc l cc khon n pht sinh trong quan
h thanh ton gia Cng ty v Nh nc nh thu, ph, l ph v cc khon
phi np Nh nc theo lut nh v kp thi phn nh vo s k ton s thu
phi np.
K ton s dng TK 333 "Thu v cc khon phi np Nh nc" v TK
133 "Thu GTGT c khu tr" hch ton..
TK 333 c m thnh cc TK chi tit sau:
- TK 33310000 : Thu GTGT phi np
- TK 33311000 : Thu GTGT u ra
- TK 33350000 : Thu thu nhp c nhn
- TK 33370000 : Thu nh t, tin thu t
- TK 33380000 : Cc loi thu khc
- TK 33390000 : Ph, l ph, cc khon phi np khc
TK 133 m chi tit theo quy nh ca B Ti Chnh cho ti khon
13310000 (thu GTGT ca hng ho dch v c khu tr).
- Ho n GTGT
- Cc chng t khc c lin quan
- S chi tit TK 133, 333
- Bng k hng ho mua vo
- T khai thu GTGT
- S chi tit thu GTGT c hon li
- S ci cc ti khon 133, 333
Hng thng, k ton cn c vo bng k thu phi np np thu.
TRNH BCH THU
101
Lp: K3KTTHA
2.7.2 T chc k ton vn bng tin

2.7.2.1 K ton tin mt
K ton chi tit tin mt ti qu
Chng t s dng: Nh my s dng y h thng chng t k ton
tin mt theo quy nh ca B ti chnh. C th l:
- Phiu thu - phiu chi
- Bin lai thu tin
- U nhim thu - u nhim chi
- V cc chng t c lin quan khc......
Ti khon s dng: hch ton chi tit qu tin mt k ton chi tit s
dng TK 1111: Tin mt Vit Nam: Phn nh s hin c v tnh hnh bin
ng ca tin mt trong Nh my. Ngoi ra cn c mt s TK 1361, TK 641,
TK 642....
S sch s dng:
- S bo co thu chi
- S k ton chi tit tin mt
- S ci TK 111
hch ton cc khon k ton vn bng tin, Cng ty thc hin theo
ng ch hin hnh do B ti chnh quy nh. Mi khon thu , chi tin mt
ca n v u c phiu thu, phiu chi v c ch k ca ngi mua, ngi
thu, ngi nhn, k ton trng v gim c hoc ngi c u quyn. Sau
khi thu, chi tin, th qu ng du thu tin hoc chi tin vo
chng t. Cui ngy th qu cn c vo chng t thu, chi tin ghi vo s
qu v lp bo co qu km theo chng t thu, chi chuyn cho k ton tin
mt ghi s.
K ton tin mt sau khi nhn c bo co qu c km theo cc chng
t gc do th qu chuyn n s tin hnh kim tra chng t v cch ghi chp
trn bo co qu ri tin hnh nh khon, nhp d liu vo my vi tnh, sau
my s t ng phn b n s chi tit TK 111,s ci, nht k chung.
TRNH BCH THU
102
Lp: K3KTTHA
S 22 : Trnh t hch ton k ton tin mt trn phn mm

S k ton
- Phiu thu
- Phiu chi
- H GTGT
PHN MM
-S chi tit qu TM
- NKChung
- S ci TK 111
Ghi
Bng
k ch:
chi tin
- Bo co ti chnh
MY VI TNH
- Bo co k ton
qun tr
Nhp s liu hng ngy

In s, bo co cui thng, cui nm
i chiu, kim tra
(Ngun: Phng K ton - T i ch nh)
K ton tng hp tin mt: c th hin qua s sau:
TRNH BCH THU
103
Lp: K3KTTHA
TK 511
TK 111
Thu tin hng
TK 153,156
Mua vt t, hng ho
TK 515
TK 331
Thu t HTC
Tr n trc, hoc ng
trc tin cho ngi bn
TK 711
TK311
Thu khc
Tr n vay
TK 131
TK 133
Khch hng tr n
Thanh ton thu GTGT
hoc ng trc
TK 3331
Thu GTGT
S 23 : Hch ton mt s nghip v kinh t ch yu v tin mt

V d : Ngy 3 thng 3 nm 2010 thu tin mua ng ca L Th Tm
Thanh Ho .
TRNH BCH THU
104
Lp: K3KTTHA
Biu s 42
PHIU THU
Mu s 01-TT
Q s 15/2006/Q-BTC
Ngy 20/3/2006
S: 01

N TK 1111: 40.000.000
C TK 131: 40.000.000
H tn ngi np tin:
L Th Tm
a ch:Khu 6 - Th trn Lam Sn - Th Xun - Thanh Ho

L do np:
Thanh ton tin mua ng
S tin:
40.000.000 .
( Vit bng ch ):
Bn mi triu ng chn./.
Gim c
(K, h tn)
Km theo:
Ph trch k ton
(K, h tn)
Ngi lp biu
(K, h tn)
02 chng t gc( giy xin kht n tin hng, HGTGT)
nhn s tin ( Vit bng ch ): Bn mi triu ng chn./.

Ngy 0 3 thng 03 nm 2010
Ngi np tin
(K, h tn)
Th qu
(K, h tn)
TRNH BCH THU
105
Lp: K3KTTHA
Biu s 43
VN PHNG CNG TY
S K TON CHI TIT QU TIN MT
Ti khon: 11110000
Loi qu: Tin Vi t Nam
Thng 3 nm 2010
NT
s
A
ghi
02/03/10
03/03/10
NT CT
B
02/03/10
03/03/10
SH CT
Din gii
Thu Chi
C
D
E
S tn u k
01
Chi tm ng i th nghim mu u
01
Thu tin bn ng
Cng s PS trong k
S tn cui k
Ngi lp biu
K, h tn)
TRNH BCH THU
TK i S pht sinh
N
C
ng
F
1
2
98.084.253
141
10.000.000
131_T 40.000.000
40.000.000
2.619.774
K ton trng
(K, h tn)
( Ngun s liu: Phng Ti chnh - K ton )
106
Lp: K3KTTHA
VT : ng
S tn
3
135.464.479
2.619.774
Ghi
ch
G
Biu s 44
VN PHNG CNG TY
TIN VIT NAM
T ngy 01/03/2010 n 31/03/2010
VT: ng
Chng t
NT
ghi s
SH
TK
Din gii
NT
ng
D u thng
S p/s
Chi tm ng i
02/03
PC01
02/03
03/03
PT01
03/03
S pht sinh
C
98.084.253
th nghim mu 14100000
u
Thu
tin
bn
1310010
10.000.000
40.000.000
ng
..
..
..
..
40.000.000
2.619.774
135.464.479
Cng
D cui thng

Ngi ghi s
(k, h tn)
K ton trng
Gim c
(k, h tn)
(k, h tn)
( Ngun : Phng Ti chnh - K ton )
2.7.2.2 K ton tin gi ngn hng

Chng t s dng: Cng ty s dng y h thng chng t k ton
tin gi ngn hng theo quy nh ca B ti chnh. C th l:
TRNH BCH THU
107
Lp: K3KTTHA
- Giy bo n - Giy bo c
- U nhim chi ( Mu ring do tng ngn hng quy nh )
- Giy np tin
- V cc chng t c lin quan khc......
Ti khon s dng: K ton s dng TK 112: Tin gi ngn hng
hch ton chi tit cc nghip v kinh t pht sinh lin quan n tin gi ngn
hng. Ngoi ra cn s dng thm mt s TK 311, 331
S sch s dng:
- S theo di chi tit : TK tin gi ngn hng
- S ci TK 112
Trnh t hch ton: K ton tin gi ca n v theo di chi tit khon
tin gi ca Cng ty ti Ngn hng Si Gn Thng Tn Lam Sn. Khi c cc
nghip v kinh t pht sinh lin quan n tin gi ngn hng, b phn k ton
tin gi s lp chng t, sau chuyn ti k ton trng kim tra, k duyt
trc khi trnh ln Tng gim c mi chuyn ti ngn hng, chng t sau
khi chuyn ti ngn hng gii quyt s c mt lin do ngn hng tr li k
ton lm cn c ghi s.
Hng ngy, nhn c chng t ngn hng chuyn n, k ton phi
kim tra, i chiu vi chng t gc km theo, tin hnh nh khon, nhp d
liu vo my vi tnh, sau my s t ng phn b n s chi tit TK 112,
nht k chung,s ci. Mi s chnh lch gia s liu k ton vi s liu ca
ngn hng lun c thng bo kp thi gii quyt.
Biu s 45
LNH CHUYN C N NI TNH
TRNH BCH THU
108
Lp: K3KTTHA
S lnh:
NH gi lnh:
Q355023293
Ngy lp: 22/03/2010
SACOMBANK tnh Thanh Ho
NH nhn lnh: SACOMBANK Lam Sn

Ngi pht lnh:
SBT: 148
M NH: 3501
M NH: 3513
NH Cng thng Thanh Ho
a ch/ s CMND
Ti khon: 459901.1A
Ngi nhn lnh:
Ti: 3705 NH Cng thng Thanh Ho
CONG TY CO PHAN MIA DUONG LAM SON
a ch/ s CMND
Ti khon: 421101009
Ni dung:
Ti: 3513 SACOMBANK Lam Sn
THANH TOAN TIEN HANG
S ti n bng s :
Bng ch :
290.000.000
Hai trm chn mi triu ng
TTXL: 003
K TON GIAO DCH
K TON CHUN TIN
KIM SOT
Biu s 46
TRNH BCH THU
109
Lp: K3KTTHA
VN PHNG CNG TY
TIN GI NGN HNG VIT NAM NG SACOMBANK LAM SN
T ngy 01/03/2010 n 31/03/2010
VT: ng
Chng t
SH
S pht sinh
NT
Din gii
TK i ng
D u thng
VP03/10-
03/03
LS002
VP03/10-
03/03
LS006
Thanh
ton
tin bo tt
Chuyn
tr
tin bo tt
6.996.218.042
33100000
140.000
33100000
15.400.000
..
..
Cng
D cui thng
..
24.301.582.987
21.877.648.476
..
9.420.152.553

Ngi ghi s
(k, h tn)
K ton trng
Gim c
(k, h tn)
(k, h tn)
( Ngun : Phng Ti chnh - K ton )
2.7.3 T chc k ton ngun vn v phn phi kt qu kinh doanh

2.7.3.1 K ton ngun vn kinh doanh,
Ngun vn kinh doanh l ngun vn c bn hnh thnh nn cc loi ti
sn trong doanh nghip phc v cho hot ng sn xut kinh doanh.
hch ton ngun vn, k ton s dng cc ti khon sau:
-TK 411: Ngun vn kinh doanh
- TK 414: Qu u t pht trin
- TK 415: Qu d phng ti chnh
TRNH BCH THU
110
Lp: K3KTTHA
- TK 418 : Cc qu khc thuc vn ch s hu

- TK 431 : Qu khen thng, phc li.
- TK 466: Ngun kinh ph hnh thnh nn TSC

- Cc chng t lin quan ti tng gim ngun vn nh chng t
u t mua mi TSC (tng), lun chuyn TSC (gim)
- S chi tit ti khon
- S ci TK 411
TK 111, 112, 211
TK411
Tr vn cho Cng ty
TK 111, 112, 211
Nhn vn t Cng ty
TK 415, 421
B sung t li nhun,
qu d phng.
TK 414, 441
K/c ngun vn
TXDCB
qu u t pht trin.
S 24: Hch ton mt s nghip v kinh t ch yu v ngun vn kinh

doanh
2.7.3.2 K ton li nhun cha phn phi
Li nhun cha phn phi l li nhun ca doanh nghip thu c
nhng cha tin hnh np thu, tr lng cng nhn vin.
hch ton li nhun cha phn phi nh my s dng TK 421, ti
khon ny c m chi tit:
TK 4211: Li nhun nm trc
TK 4212: Li nhun nm sau.
Kt cu ca TK ny nh sau:
TRNH BCH THU
111
Lp: K3KTTHA
Bn N: - Np thu TNDN v phn phi li nhun sau thu.

Bn C: - Li hot ng SXKD trong k v s l c cp trn cp b.
DCK N: S l cha x l.
DCKC: S li cha phn phi.
TK 3334
TK 421
Thu thu nhp phi np
TK 333, 414, 415
S tm np tha
TK 411, 414, 415, 431
TK 411, 415
Trch lp cc qu ca
X l s l
Nh my b sung vn KD
TK 111,112
TK 911
Chia li cho cc bn tham K/C s thc li phn phi

gia
K/C l
S 25: Hch ton mt s nghip v kinh t ch yu v li nhun cha
phn phi.
2.8 Cng tc kim tra k ton v kim ton ni b

2.8.1 Cng tc kim tra k ton
Tt c cc chng t do Cng ty lp ra hoc t bn ngoi chuyn n u
c tp trung ti phng ti chnh - ti chnh ca Cng ty. Cc k ton vin
kim tra nhng chng t v ch sau khi kim tra v xc minh tnh php l
TRNH BCH THU
112
Lp: K3KTTHA
ca chng t th mi dng nhng chng t nhp d liu vo phn mm

my tnh.
Trnh t lun chuyn chng t k ton nh sau:
- Lp, tip nhn, x l chng t
- Phn loi, sp xp chng t k ton v nhp d liu vo phn mm k
ton theo cc biu mu c lp trnh sn.
- Lu tr, bo qun chng t.
Hng ngy sau khi lp cc chng t k ton, hoc nhn cc chng t
k ton t bn ngoi v, cc k ton vin hoc trng phng k ton tin hnh
kim tra cc chng t theo trnh t sau:
- Kim tra tnh r rng, trung thc, y ca cc ch tiu, cc yu t ghi
trn chng t k ton.
- Kim tra tnh hp php ca cc nghip v kinh t, ti chnh pht sinh
ghi trn cc chng t k ton, i chiu cc chng t k ton vi cc ti liu
khc c lin quan.
- Kim tra tnh chnh xc ca thng tin trn chng t k ton.
Cui thng k ton tin hnh i chiu v kim tra gia s liu trn s
sch v s liu trn chng t, nu c sai lch k ton c bin php x l kp
thi.
2.8.2 Kim ton ni b
Cng ty CP Ma ng Lam Sn c nhiu n v trc thuc, do
qun l v iu hnh cc n v hot ng hiu qu hng qu ban kim sot
kt hp vi png k ton ti chnh ca Cng ty thng xuyn v nh k
hng thng tin hnh kim tra cht ch tnh hnh cp vn, nhn vn v s
dng vn ti cc n v trc thuc xem xt vic qun l v s dng vn c
ng ni dung, ng mc ch cng vic cn chi ph hay khng v cng tc t
chc ghi chp, hch ton k ton c phn nh y , chnh xc, kip thi ton
b tnh hnh hot ng ti chnh ca n v mnh qun l hay. Vic kim tra
gim st ny gip cc n v nu gp kh khn cn c bin php tho g hoc
TRNH BCH THU
113
Lp: K3KTTHA
nu c sai phm kp thi khc phc nhm qun l, s dng vn ng mc

ch v hot ng sn xut kinh doanh ca n v ngy cng hiu qu hn.
Bn cnh hng nm Cng ty cn mi kim ton c lp l Cng ty
Deloitte v kim ton ti Cng ty hng nm.
Dch v kim ton c tin hnh theo quy ch kim ton c lp
trong nn kinh t quc dn v theo chun mc kim ton hin hnh ca Vit
Nam.
2.9 Cng tc ti chnh v phn tch hot ng kinh doanh ti Cng ty CP
Ma ng Lam Sn :
TRNH BCH THU
114
Lp: K3KTTHA
Biu s 47
CNG TY CP MA NG LAM SN
a ch : Th trn Lam Sn - Th Xun Thanh Ho
BO CO TI CHNH
Cho nin ti chnh kt thc ngy 31 thng 03 nm 2009
Mu s B01 - DN
BNG CN I K TON
Ti ngy 31 thng 3 nm 2010
Ch tiu
n v tnh: VN
S u nm
M s S cui k
TI SN
100
463.680.399.189
278.185.622.557
110
72.655.871.278
21.442.528.973
1. Tin
111
28.655.871.278
21.442.528.973
2. Cc khon tng ng tin
112
44.000.000.000
120
56.472.953.000
42.107.841.000
1. u t ngn hn
121
80.195.385.559
64.355.385.559
2. D phng gim gi u t ngn hn

III. Cc khon phi thu ngn hn
129
(23.722.432.559)
(22.247.544.559)
130
124.599.220.830
106.242.884.803
1. Phi thu khch hng
131
51.103.934.241
25.897.132.853
2. Tr trc cho ngi bn
132
55.034.033.753
60.943.693.011
3. Phi thu ni b ngn hn
133
4. Phi thu theo tin k hoch hp ng XD
134
5. Cc khon phi thu khc
135
18.748.339.761
19.690.175.756
6. D phng phi thu ngn hn kh i
139
(287.086.925)
(288.116.817)
IV. Hng tn kho
140
208.193.423.009
93.174.002.479
1. Hng tn kho
141
208.193.423.009
93.174.002.479
2. D phng gim gi hng tn kho
149
150
1.758.931.072
15.218.365.302
1. Chi ph tr trc ngn hn
151
761.132.314
13.993.323.806
2. Thu GTGT c khu tr
152
3. Thu v cc khon khc phi thu NN
154
4. Ti sn ngn hn khc
158
997.798.758
1.225.041.496
200
440.701.902.871
451.175.206.173
210
5.201.517.043
5.222.623.691
A. TI SN NGN HN
I. Tin v cc khon tng ng tin
II. Cc khon u t ti chnh ngn hn
V. Ti sn ngn hn khc
B. TI SN DI HN
I. Cc khon phi thu di hn
TRNH BCH THU
115
Lp: K3KTTHA
1. Phi thu di hn ca khch hng
211
2. Vn kinh doanh cc n v trc thuc
212
3. Phi thu di hn ni b
213
4. Phi thu di hn khc
218
5.201.517.043
5.222.623.691
5. D phng phi thu di hn kh i
219
220
182.885.006.441
197.688.508.151
1. Ti sn c nh hu hnh
221
172.692.601.668
187.231.656.775
- Nguyn gi
222
1.002.148.686.749 1.002.185.317.884
- Gi tr hao mn ly k (*)
223
(829.456.085.081) (814.953.661.109)
2. Ti sn c nh thu ti chnh
224
3. Ti sn c nh v hnh
227
9.344.928.481
9.659.031.241
Nguyn gi
228
12.389.638.921
12.389.638.921
Gi tr hao mn lu k
229
(3.044.710.440)
(2.730.607.680)
230
847.476.292
797.820.135
III. Bt ng sn u t
240
IV. Cc khon u t ti chnh di hn
250
248.299.018.816
243.887.740.831
1. u t vo cng ty con
251
33.946.593.886
33.946.593.886
2. u t vo cng ty lin kt, lin doanh
252
41.497.470.000
36.997.470.000
3. u t di hn khc
258
232.634.637.280
232.634.637.280
4. D phng gim gi u t ti chnh di hn
259
(59.779.682.350)
(59.690.960.335)
260
4.316.360.571
4.376.333.500
261
270
4.316.360.571
904.382.302.060
4.376.333.500
729.360.828.730
300
310
311
312
313
314
315
316
317
319
330
333
334
335
297.283.510.704
252.207.507.238
46.479.356.493
153.218.130.163
2.711.500.000
14.668.880.975
9.979.042.163
7.412.505.342
17.738.092.102
45.076.003.466
578.632.133
43.938.094.509
377.523.597
164.904.109.588
119.635.011.106
32.569.212.986
52.980.818.492
681.680.000
418.194.226
3.652.643.316
2.309.565.177
27.022.896.909
45.269.098.482
578.632.133
43.938.094.509
357.684.538
II. Ti sn c nh
4. Chi ph xy dng c bn d dang
V. Ti sn di hn khc
1. Chi ph tr trc di hn
TNG CNG TI SN (270 = 100 + 200)
NGUN VN
A. N PHI TR (300 = 310 + 330)
I. N ngn hn
1. Vay v n ngn hn
2. Phi tr ngi bn
3. Ngi mua tr tin trc
4. Thu v cc khon phi np nh nc
5. Phi tr ngi lao ng
6. Chi ph ph tr
7. Phi tr ni b
9. Cc khon phi tr phi np khc
II. N di hn
3. Phi tr di hn khc
4. Vay v n di hn
5. Thu thu nhp hon li phi tr
TRNH BCH THU
116
Lp: K3KTTHA
6. D phng tr cp mt vic lm
B. VN CH S HU (400 = 410 + 430)
I. Vn ch s hu
1. Vn u t ca ch s hu
2. Thng d vn c phn
4. C phiu qu
7. Qu u t pht trin
8. Qu d phng ti chnh
9. Qu khc thuc vn ch s hu
10. Li nhun sau thu cha phn phi
II. Ngun kinh ph v qu khc
1.Qu khen thng, phc li
2. Ngun kinh ph
3. Ngun kinh ph hnh thnh TSC
336
400
410
411
412
414
417
418
419
420
430
431
432
433
181.753.227
607.098.791.356
583.019.796.021
300.000.000.000
114.994.917.000
(9.703.995.196)
104.270.219.947
16.143625.582
5.431.166.863
51.883.861.825
24.078.995.335
22.682.965.151
513.181.114
882.849.070
394.687.302
564.456.719.142
540.178.592.656
300.000.000.000
114.994.917.000
(9.703.995.196)
104.270.219.947
16.143625.582
14.473.825.323
24.278.126.486
22.833.847.851
513.181.114
931.097.521
TNG CNG NGUN VN (440 = 300 + 400)
440
904.382.302.060
729.360.828.730
CC CH TIU NGOI BNG CN I K TON

S cui k
Ch tiu
S u nm
-
2. Vt t, hng ho nhn gi h, nhn gia cng
3.323.333.331
6.276.571.429
3. Hng ho nhn bn h, nhn k gi, k cc
339.502.997
327.449.195
1. Ti sn thu ngoi
4. N kh i x l
5. Ngoi t cc loi
Dollar M (USD)
Euro (EUR )
6. D ton chi s nghip, d n
Ngi lp biu
(K, h tn)
38.334,40
38.334,40
21,54
21,54
Lp, ngy thng . nm
K ton trng
Gim c
(K, h tn)
(K, h tn, ng du)

TRNH BCH THU
117
Lp: K3KTTHA
nh gi khi qut s bin ng v ti sn v ngun vn.

Tng Ti sn v tng Ngun vn ca thng 3 nm 2009 tng so u
nm. C th l tng 1.239 (904.382.302.060/729.360.828.730) v s tng
tuyt i l 175.021.473.330 (904.382.302.060- 729.360.828.730). Ta thy
Cng ty c gng trong vic huy ng vn trong k m bo cho hot
ng sn xut kinh doanh din ra lin tc. iu ny to iu kin thun li
cho vic m rng quy m sn xut, p dng tin b ca khoa hc k thut .
TRNH BCH THU
118
Lp: K3KTTHA
2.9.1 Phn tch tnh hnh ti sn

Biu s 48
BNG C CU TI SN
VT : ng
Ch tiu
A-TSNH
I- Tin
II- Cc khon u t
TCNH
III-Cc khon thu
ngn hn
IV-HTK
V-TSNH khc
B-TSDH
I. Cc khon phi
thu DH
II-TSC
IV. Cc khon u
t TCDH
V-TSDH khc
Tng TS
S u nm
S tin
278.185.622.557
21.442.528.973
%
38,2
2,9
S cui k
S tin
463.680.399.189
72.655.871.278
%
51,3
8,2
Cui k/ u nm
Stin CL
%
185.494.776.632
166,7
51.213.342.305
338.8
42.107.841.000
5,8
56.472.953.000
6,2
14.365.112.000
134,1
106.242.884.803
14,6
124.599.220.830
13,7
18.356.336.027
117,3
93.174.002.479
15.218.365.302
451.175.206.173
12,8
2,1
61,8
208.193.423.009
1.758.931.072
440.701.902.871
23
0,2
48,7
115.019.420.530
(13.459.434.230)
(10.473.303.302)
223,4
11,6
97,7
5.222.623.691
0,7
5.201.517.043
0,6
(21.106.648)
99,6
197.688.508.151
27,1
182.885.006.441
20,2
(14.803.501.710)
92,5
243.887.740.831
33,4
248.299.018.816
27,4
4.411.277.985
101,8
4.376.333.500
729.360.828.730
0,6
100
4.316.360.571
904.382.302.060
0,5
100
(59.972.929)
175.021.473.330
98,6
123,9
Tng ti sn tng 175.021.473.330 ng tng ng vi tc pht trin

chim t trng 123,9%. Nguyn nhn tng l do :
Ti sn ngn hn :
Ti sn ngn hn tng 185.494.776.632 ng tng ng vi 166,7%
chng t quy m Cng ty c m rng. Trong :
- Vn bng tin v cc khon tng ng tin : Lng vn tin v cc
khon tng ng tin ca Cng ty tng mnh, tng 33,8% tng ng vi
tng 51.213.342.305 ng. Nh vy Cng ty thc hin tt vic d tr tin
mt, tin gi ngn hng v cc khon tin khc lm tng kh nng thanh ton
cho Cng ty.
- Cc khon u t ti chnh ngn hn : Cc khon ny tng 34,1%
tng ng vi tng 14.365.112.000 ng, y l biu hin tt i vi tnh
hnh hot ng ti chnh ca Cng ty.
- Cc khon phi thu ngn hn : Cc khon phi thu ca Cng ty cui
k tng 18.356.336.027 ng so vi u nm, tng ng tng 17,3%. iu
TRNH BCH THU
119
Lp: K3KTTHA
ny cho thy hot ng sn xut kinh doanh ca Cng ty km hiu qu, cc

khon bn chu ca Cng ty tng cao, thu hi vn chm, lm gim kh nng
quay vng vn ca Cng ty.
- Hng tn kho : Hng tn kho ca Cng ty tng 115.019.420.530 ng
tng ng tng 123,4%.Lng tng ny th hin Cng ty m rng quy m
sn xut v thc hin tt cc nh mc d tr c nh gi hp l. Tuy
nhin, nu hng tn kho tng nhm p ng cho nhu cu tiu th do quy m
tng th tt, nhng hng tn kho tng do sn phm khng tiu th c th
cn phi xem xt li. Khi cn c cc bin php Maketing ph hp nhm
phc v cho vic tiu th hng ho.
Nh vy ta thy rng tuy ti sn ngn hn tng nhng cc khon phi thu v
hng tn kho th tng cao, gy bt li n hot ng sn xut kinh doanh ca
Cng ty.
Ti sn di hn :
Ti sn di hn gim 93.393.542 ng, tng ng gim 2.66%. Nguyn
nhn ch yu l do:
- T sut u t:
T sut u t ( T )
TSC + u t di hn
Tng ti sn
u nm:
197.688.508.151 + 243.887.740.831
T1
729.360.828.730
= 0.605
Cui k:
182.885.006.441+248.299.018.81
T1
TRNH BCH THU
= 0.4768
6
904.382.302.060
120
Lp: K3KTTHA
S cui k gim so vi s u nm, gim 0,1282 ( 0.605 0.4768 )

chng t tnh hnh trang b c s vt cht k thut ca Cng ty b gim i.
iu ny lm cho nng lc sn xut cho Cng ty gim xung v lm gim xu
hng pht trin kinh doanh lu di, gim kh nng cnh tranh trn th
trng.
TSC: TSC ca Cng ty gim 7,5%
(182.885.006.441/197.688.508.151) v lng gim tuyt i l
14.803.501.710 ng. iu ny l biu hin khng tt v th hin quy m, c
s vt cht k thut ca Cng ty gim xung.
Kt lun: Tnh hnh Ti sn ca Cng ty l khng kh quan. Mc d
lng vn bng tin mt d tr tng, cc khon u t ti chnh ngn hn
tng nhng cc khon phi thu tng, lng tn kho ln gy ng vn lm
gim kh nng thanh ton v quay vng vn ca Cng ty. Ti sn di hn ca
Cng ty khng c nhiu bin ng ln.
Cng ty cn phi tng cng vic thu hi vn v cn c cc bin php
Maketing ph hp nhm phc v cho vic tiu th hng ho, nng cao s
lng v cht lng sn phm, nhm t hiu qu kinh doanh cao hn trong
cc k tip theo.
2.9.2
Phn tch tnh hnh ngun vn :
TRNH BCH THU
121
Lp: K3KTTHA
Biu s 49
BNG C CU NGUN VN
VT : ng
Ch tiu
A. N phi tr
I- N ngn hn
II- N di hn
B-Ngun vn CSH
I - Vn CSH
II- Ngun kinh ph
v qu khc
Tng TS
S u nm
S tin
164.904.109.588
119.635.011.106
45.269.098.482
564.456.719.142
540.178.592.656
%
22,6
16,4
6,2
77,4
74,1
S cui k
S tin
297.283.510.704
252.207.507.238
45.076.003.466
607.098.791.356
583.019.796.021
%
32,9
27,9
5,0
67,1
64,4
Cui k/ u nm
Stin CL
%
132.379.012.116 180,3
132.572.496.132 210,8
(193.095.020)
99,6
42.642.072.214 107,6
42.841.203.365 107,9
24.278.126.486
3,3
24.078.995.335
2,7
(199.131.150)
99,2
729.360.828.730
100
904.382.302.060
100
175.021.473.330
123,9
Tng ngun vn tng 175.021.473.330 ng tng ng vi t trng

123,9%, th hin Cng ty c c gng trong vic huy ng vn nhm m
bo cho quy m tng, tuy nhin khng thc hin c. Nguyn nhn nh
hng :
N phi tr ca Cng ty tng 132.379.012.116 ng, tng ng vi
tng 80,3%. N phi tr ca Cng ty tng ln l do :
- N ngn hn : N ngn hn ca Cng ty tng 132.572.496.132, tng
ng tng 110,8%. Nguyn nhn do cc khon phi tr ngi bn tng ln
100.237.311.671 ng, t l tng l 289,2%, phi tr ngi lao ng tng
6.326.398.847 ng, t l tng 273,2%.
- N di hn : N di hn cui k gim 193.095.020 ng, tng ng
gim 0,4%. Doanh nghip tr bt cc khon n di hn xung.
- H s vn ch s hu :
H s vn ch s hu (T)
Ngun vn ch s hu
Tng ngun vn
- u nm:
T1
564.456.719.142
729.360.828.730
x 100 = 77,4 %
607.098.791.356
904.382.302.060
x 100 = 67,1%
- Cui k:
T2
TRNH BCH THU
122
Lp: K3KTTHA
H s vn ch s hu u nm l 77,4% v cui k ch cn 67,1%. Nh

vy, chng t 32,9% vn kinh doanh ca Cng ty l i vay. Lm tng mc
ri ro v mt ti chnh ca Cng ty.
2.9.3. Phn tch bo co hot ng sn xut kinh doanh ca Cng ty :
hiu r hn v hot ng kinh doanh ca Cng ty, chng ta c th
thy thng qua bo co kt qu hot ng sn xut kinh doanh.
Nghin cu bo co kt qu hot ng sn xut kinh doanh cho ta thy
c tng doanh thu bn hng v cung cp dch v, gi vn hng bn, cc chi
ph bn hng, chi ph qun l doanh nghip, chi ph ti chnh, chi ph khc,
doanh thu ti chnh, thu nhp khc, v tnh trng l li ca doanh nghip.
Di y ta nghin cu bo co kt qu hot ng sn xut kinh doanh
ca Cng ty CP Ma ng Lam Sn :
TRNH BCH THU
123
Lp: K3KTTHA
Biu s 50
CNG TY CP MA NG LAM SN
a ch : Th trn Lam Sn - Th Xun Thanh Ho
BO CO TI CHNH
Cho nin ti chnh kt thc ngy 31 thng 03 nm 2009
BO CO KT QU HOT NG SN XUT KINH DOANH
Qu I nm 2010
TT
Ch tiu
Nm nay
1. Doanh thu bn hng v cung cp dch v
Lu k t u nm n cui k
Qu I
ny
Nm trc
Nm nay
Nm trc
282.034.132.010 270.709.750.804 282.034.132.010 270.709.750.804

-
Cc khon gim tr doanh thu
Doanh thu thun v bn hng v cung cp DV
282.034.132.010 270.709.750.804 282.034.132.010 270.709.750.804
Gi vn hng bn
214.963.631.788 212.812.239.846 214.963.631.788 212.812.239.846
Li nhun gp v bn hng v cung cp DV
Doanh thu hot ng ti chnh
5.506.113.952
4.098.902.868
5.506.113.952
4.098.902.868
Chi ph ti chnh
5.552.121.208
10.519.785.770
5.552.121.208
10.519.785.770
Trong : Chi ph li vay
1.159.227.108
1.339.563.535
1.159.227.108
1.339.563.535
Chi ph bn hng
5.836.567.092
4.533.737.730
5.836.567.092
4.533.737.730
Chi ph qun l doanh nghip
10 Li nhun thun t hot ng kinh doanh

TRNH BCH THU
67.070.500.222
57.897.510.958 67.070.500.222
57.897.510.958
11.583.856.091
6.302.365.441
11.583.856.091 6.302.365.441
49.604.069.783
40.640.524.885
49.604.069.783 40.640.524.885
124
Lp: K3KTTHA
11 Thu nhp khc
140.574.475
1.033.183.709
140.574.475
1.033.183.709
12 Chi ph khc
94.643.254
108.352.199
94.643.254
108.352.199
13 Li nhun khc
45.931.221
924.831.510
45.931.221
924.831.510
14 Tng li nhun k ton trc thu
49.650.001.004
41.565.356.395
49.650.001.004 41.565.356.395
15 Chi ph thu TNDN hin hnh
12.220.125.443
11.638.724.375
12.220.125.443 11.638.724.375
16 Chi ph thu TNDN hon li
19.839.059
17 Li nhun sau thu TNDN
37.410.036.502
29.926.631.720
37.410.036.502 29.926.631.720
18 Li c bn trn c phiu
1.268
998
1.268
Ngi lp biu
(K, h tn)
19.839.059
K ton trng
(K, h tn)
998
Lp, ngy . Thng . Nm

Gim c
(K, h tn, ng du)
(Ngun : Phng K ton ti chnh)
TRNH BCH THU
125
Lp: K3KTTHA
Qua bo co kt qu hot ng sn xut kinh doanh ta thy:

Doanh thu thun: 67.070.500.222 ng
T l gi vn hng bn trn doanh thu thun l:
214.963.631.788
x = 76,22%
282.034.132.010
Cho thy gi vn hng bn vn ang cn cao.Cng ty cn phi c bin
php lm gim gi vn tng kh nng cnh tranh cho Cng ty.
.
TRNH BCH THU
126
Lp: K3KTTHA
PHN III :
NH GI CHUNG V MT S GII PHP NHM HON THIN
T CHC CNG TC K TON TI CNG TY C PHN MA
NG LAM SN
3.1 Mt s nhn xt v cng tc hch ton k ton ti doanh nghip
3.1.1 u im
B my qun l ca Cng ty c t chc khoa hc, hp l v c s lin
h cht ch gi cc phng ban, b phn, t to ra hiu qu trong cng tc
qun l iu hnh chung ton Cng ty.
B my k ton c t chc gn nh, quy nh chc nng, nhim v
c th cho mi k ton vin. Bn cnh , mi k ton c s kim nhim cng
vic nht nh, song s kim nhim vn m bo ng php lut, hn ch
sai xt, gian ln ny sinh, ng thi vn m bo ph hp vi kh nng, trnh
ca mi ngi. V th to ra c hiu qu cng vic, cng nh s kp
thi, chnh xc trong vic hon thnh cng tc k ton tng phn hnh
Quy trnh sn xut lin tc, khp kn, to ra nhng thun li trong vic
theo di, kim tra cht lng cng vic, sn phm to ra ca cc b phn c
lin quan nh: K thut, KCS, phn xng cng nh t sn xut. T kp
thi pht hin ra nhng sai xt, hng hc v c bin php x l hu hiu.
Hin nay Cng ty ang s dng phn mn Acsoft do Cng ty t hng
nhm phc v cho cng tc hch ton k ton cc Nh my. Vic s dng
phn mm ny h tr rt nhiu cho cc nhn vin k ton trong vic tnh
ton lp cc s sch, bng biu, bo co k ton, rt ngn thi gian cn thit
cho vic hch ton k ton v p ng kp thi nhu cu thng tin ti chnh ca
ban lnh o, Cng ty ch qun v c quan chc nng.
Vic la chn i tng tp hp chi ph sn xut l ton b quy trnh
sn xut khp kn to ra s thut li trong cng tc qun l chi ph, tnh gi
thnh.
TRNH BCH THU
127
Lp: K3KTTHA
3.1.2 Mt s hn ch v bin php khc phc

Hn ch
Vic hch ton nguyn vt liu: Nguyn vt liu xut kho trong k
nhng n cui thng mi vit phiu xut kho do cui thng tnh c sn
phm hon thnh, t Cng ty tnh ra sn lng nguyn vt liu xut kho
sn xut sn phm ph hp vi nh mc. Lm nh vy khng phn nh ng
c s nguyn vt liu thc t xut kho trong k, khng ng vi quy nh
v hch ton k ton.
Hin nay Cng ty cha xy dng nh mc d tr vt t ti thiu v
ti a. Vic thu mua nguyn vt liu ch yu cn c vo nhu cu sn xut
thc t v s lng tn kho. Cha hp l v gi c trn th trng thng
xuyn bin ng, c nhiu nh cung cp khc nhau, nu ch da vo cc nh
cung cp ch yu th s lm mt i c hi c c nhng nh cung cp khc
nhau vi gi c c li hn.
i vi nguyn vt liu chnh : ngun cung cp l do Cng ty ch u t
vo cc h trng ma nhng nhng nm gn y din tch t trng ma ang
b thu hp lm cho s lng ma p gim i, Cng ty ri vo th b ng v
ngun cung cp.
V hch ton hng tn kho: vic tnh gi nguyn vt liu hay thnh phm
xut kho u xut theo phng php bnh qun gia quyn c chnh xc
khng cao, nh hng n cng tc quyt ton.
V h thng s sch k ton: Hin nay Nh my ang s dng s
chi tit v s ci chi tit cc ti khon l ging nhau, do gy ra s trng lp
trong cng tc hch ton, cng nh phn nh thng tin
V t chc kho bi: hin ny Nh my c 4 nh kho, trong c 2 nh
kho cha ng thnh phm. S lng ng nhiu m ch c mt th kho,
khi lng cng vic kho ln c th nh hng ti cng tc thu nhn cp
pht, bo qun theo di.
TRNH BCH THU
128
Lp: K3KTTHA
Mt s gii php nhm hon thin cng tc k ton ti Cng ty

V cng tc k ton nguyn vt liu: trong iu kin hin nay m
bo chnh xc gi hng tn kho xut kho ca Cng ty nn tnh gi theo
phng php Nhp trc xut trc. Mi ln xut kho Cng ty cn vit phiu
xut kho ngay trnh s sai st v ng vi quy nh v hch ton k ton.
Cng ty cn quan tm st sao n li ch ca ngi trng ma hn na
t a ra cc bin php nhm kch thch ngi dn m rng vng t trng
ma.
i vi vic hch ton k ton trn phn mm my tnh, Nh my nn
ch n cng tc lu tr v bo qun s liu, iu ny rt quan trng bi
cc ti liu trn phn mm rt d b virut xm hi.
TRNH BCH THU
129
Lp: K3KTTHA
KT LUN
Trong iu kin sn xut kinh doanh theo c ch th trng, khng ch
tn ti m cn i hi cc doanh nghip phi lm n c li, t c kt
qu cao yu cu cc doanh nghip cn phi lm tt cng tc k ton v n
cung cp cho doanh nghip nhng thng tin cn thit, kp thi trong qun l
v sn xut.
thc c iu ny, trong thi gian thc tp ti Cng ty CP Ma
ng Lam Sn em hc hi, cng c kin thc c hc trng ng
thi kim nghim nhng kin thc mang tnh l thuyt vo trong cng tc
hch ton k ton ti Cng ty.
Em nhn thy Cng ty p dng y , ng phng php, chun
mc k ton v t c nhng thnh tu ng k song mc d rt tch cc
hon thin cng tc k ton nhng t nhiu cng c nhng hn ch. khc
phc nhng hn ch em a ra nhng kin ng gp, nhng kin
c th cha l gii php ti u nht nhng em mong rng n ng gp mt
phn nh b ca mnh nhm hon thin cng tc k ton ti Cng ty.
V thi gian nghin cu khng nhiu, v trnh bn thn cn hn ch
nn nhng ni dung tm hiu, xt khng trnh khi nhng sai st.Em rt
mong c s ch bo ca cc thy c gio,cc anh ch trong Cng ty v ng
gp kin ca cc bn bi vit ca em c hon thin hn.
Em xin chn thnh cm n !
Sinh vin
Trnh Bch Thu
TRNH BCH THU
130
K3KTTHA
Lp: K3KTTHA

báo cáo thực tập - bích thúy

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

báo cáo thực tập - bích thúy

Uploaded by

Copyright:

Available Formats

BO CO THC TP TT NGHIP

Trng H Kinh t & QTKD

TRNH BCH THU

Trng H Kinh t & QTKD

Trng H Kinh t & QTKD

KHI QUT V CNG TY C PHN MA NG LAM SN

1.1 Qu trnh hnh thnh v pht trin ca doanh nghip

Thi im thnh lp v cc mc lch s quan trng trong qu trnh

+ 12/1/1980: Th Tng Chnh Ph k quyt nh ph duyt xy dng

TRNH BCH THU

Trng H Kinh t & QTKD

+ 28/4/1986: Th Tng Chnh Ph k quyt nh thnh lp Nh my

TRNH BCH THU

Trng H Kinh t & QTKD

trong vng, cng vi s n lc ca mnh, cng ty vt qua nhiu kh khn

Chc nng, nhim v ca doanh nghip

Cng ty sn xut ng,cn cc loi v hin ti c 12 n v trc thuc.

Cng ngh sn xut ca mt s hng ha hoc dch v ch

TRNH BCH THU

Trng H Kinh t & QTKD

nhau, trn thc t chng hot ng lin tc khng tch ri nhau, c gi l

1.4 Hnh thc t chc sn xut ca doanh nghip

TRNH BCH THU

Trng H Kinh t & QTKD

1.5 c im lao ng ca doanh nghip

Biu 01 : Tnh hnh s dng lao ng ti cng ty CP M Lam Sn nm

Cng nhn k thut

Cng nhn cng ngh

Lao ng gin tip

Phn theo gii tnh

Phn theo bin ch

Phn theo trnh

Lao ng trc tip

Qua bng c cu lao ng ta thy s lao ng trc tip chim t l cao.

TRNH BCH THU

Trng H Kinh t & QTKD

TRNH BCH THU

Trng H Kinh t & QTKD

gm 5 thnh vin,c nhim k l 5 nm (2006-2010) ; thnh vin HQT c

Trng H Kinh t & QTKD

TRNH BCH THU

Trng H Kinh t & QTKD

( Ngun : phng K ton - Ti chnh )

S 02 : b my qun l doanh nghip

TRNH BCH THU

Trng H Kinh t & QTKD

TRNH BCH THU

Trng H Kinh t & QTKD

thng i chiu s d vi Ngn hng, i chiu s liu cho cc phn hnh k

TRNH BCH THU

Trng H Kinh t & QTKD

Nhn vin k ton

S 03: B my k ton ca Cng ty CP Ma ng Lam Sn

Trng H Kinh t & QTKD

Hin nay cng ty ang p dng h thng ti khon theo quyt nh s

Quy i cc ng tin khc v ng tin Vit Nam theo ty gi bnh

Nguyn tc ghi nhn hng tn kho : Thc t

Phng php tnh gi tr hng tn kho cui k: Bnh qun gia

Phng php hch ton hng tn kho : K khai thng xuyn.

TRNH BCH THU

Trng H Kinh t & QTKD

Trnh t ghi s k ton theo hnh thc k ton Nht k chung

Bng tng hp chi