Professional Documents
Culture Documents
Phn I
10
11
12
TK 622
TK 154
Phn b v kt chuyn
CPNC trc tip
TK 141
Thanh ton tm ng
CPNCTT
15
Phn b chi ph
Chi ph s dng; my phn b; cho tng i tng =
khi lng chun; ca tng; i tng
x
n gi; mt n v; khi lng chun
b. Kt cu ti khon s dng
TK 623 - Chi ph s dng MTC
Bn n:
- Cc chi ph lin quan n MTC (CPNVL cho my hot ng chi ph
tin lng v cc khon ph cp lng, tin cng, ca cng nhn trc tip iu
khin my, chi ph bo dng, sa cha MTC)
- Kt chuyn chi ph s dng my thi cng v bn n TK 154 chi ph
sn xut d dang.
- Ti khon 623 cui k khng c d
Ti khon ny c chi tit thnh 6 ti khon cp 2.
+ TK 6231: CPNC (lng chnh lng phc, ph cp lng, phi tr
CNTT iu khin xe my, phc v thi cng vn chuyn cung cp NVL cho xe
my:
+ TK 6232: CP vt liu
+ TK 6233: Cp cng c, dng c
+ TK 6234: CP dch v mua ngoi
+ TK 6238: CP bng tin khc
c. Nguyn tc k ton s dng my thi cng (CPSDMTC)
- K ton chi ph s dng xe, my thi cng i vi trng hp doanh
nghip thc hin xy lp theo phng thc va th cng va kt hp bng
my.
Trng hp doanh nghip thc hin xy lp cng trnh hon thnh theo
phng php bng my khng s dng ti khon ny m hch ton CPXLTT
vo cc khon CPNVLTT, CPNCTT, CPSXC.
d. Phng php k ton CPSDMTC
K ton chi p s dng MTC ph thuc vo hnh thc s dng my thi
cng c th:
* Trng hp my thi cng thu ngoi
- Chi ph thu my thi cng tp hp vo ti khon 623
N TK 623 (6237) gi cha thu
N TK 133 (1331) thu GTGT u vo c khu tr
C TK 331, 111, 112.. Tng gi thu ngoi cui k kt chuyn vo ti
khon 154 theo tng i tng.
N TK 154 (1541) chi tit chi ph SDMTC
C TK 623 (6237) kt chuyn CPMTC
* Trng hp cng ty c t chc i MTC ring trn cc ti khon 621,
622, 627 chi tit i MTC cui k tng hp chi ph vo TK 154, 1543 chi tit
i my thi cng tnh gi thnh ca my t xc nh gi tr m i MTC
phc v tng cng phc v cho tng i tng c th.
16
17
TK 623
TK 154
Kt chuyn chi ph
iu khin my,
phc v my
SD MTC
TK 152, 153
Xut khi NL, VL, CCDC
dng cho xe, MTC
TK 214
CP khu hao xe, my
Thi cng
TK 141
Thanh ton tm ng CP
my thi cng
18
b. Kt cu ti khon s dng
Ti khon 627 - chi ph sn xut chung
Bn n
- Cc chi ph pht sinh trong k
Bn c:
- Cc khon ghi gim pht sinh chi ph sn xut chung (nu c)
- Kt cu chi ph sn xut chung vo bn n ti khon
- Chi ph sn xut kinh doanh
Ti khon 627 cui k khng c s d
Ti khon ny c chi tit thnh 6 ti khon cp 2.
+ Ti khon 6271: CPNVPX (lng chnh, lng ph, ph cp lng,
ph cp lu ng phi tr cho nhn vin qun l i xy dng, tin n ca, gia
ca ca nhn vin qun l i, ca nhn vin xy lp, khon trch BHXH,
BHYT theo t l quy nh trn lng phi tr CNTTXL nhn vin SD MTC v
NVQL.
+ TK 6272: CPVL (vt liu dng sa cha, bo dng, TSC
+ TK 6273: CP dng c sn xut CCDCSX dng cho hot ng qun l
+ TK6274: CP khu hao TSC
+ TK 6277: CP dch v mua ngoi, CP phc v cho hot ng ca i
xy dng.
+ TK 6273: CP bng tin khc
c. K ton CPSXC
- Phn nh tin lng, tin cng, ph cp phi tr cho nhn vin qun
l.Tin n ca ca ton b CNV trong i.
N TK 627 (6271): tp hp CPSXC
C TK 334: tin lng, tin cng phi tr
- Trch KPC, BHXH, BHYT trn tng s lng tr cho ton b nhn
vin.
N TK 627: tp hp CPSXC
C Tk 338: (3382,3383,3384)
- Tp hp chi ph vt liu, dng c xut dng cho tng i xy dng
N TK 627 (6272, 6273) tp hp CPSXC
C TK lin quan 152, 153
- Trch khu hao my mc, TBSD cho tng i xy dng.
N TK 627 (6272) tp hp CPSXC
C TK 214 trch khu hao TSC
- Cc CP d ton tnh vo CPSXC cho tng i xy lp k ny
N TK 627 (chi tit tng khon) tp hp CPSXC
C TK 242: phn b CP tr trc di hn
C TK 335: trch trc CP phi tr
Cc khon CPSXC khc pht sinh (in, nc, sa cha TSC).
N TK 627: tp hp CP
N TK 133( 1331) thu GTGTu vo c khu tr
C TK lin quan 331, 111, 112Tng gi tr thanh ton cc khon thu
hi ghi gim chi ph CPSXC
19
20
TK 627
TK 111,112,138
Cc khon gim CP
i xy dng
SXC
TK 154
TK 338
Phn b, kt chuyn CP
Trch BHXH, BHYT, KPC
TK 141
Thanh ton tm ng
CPSXC
Cho i xy dng
TK 214
CP khu hao TSC
TK111, 112
CP dch v mua ngoi
TK133
Thu GTGT
c khu tr
21
SXC
CP thc t khi
lng XL d
dang cui k
CPTT khi
CPTT khi lng
lng XL
+
XL thc hin
DDCK
trong k
x
=
CP d ton + CP d ton khi
khi
lng
lng XL hon
XLDD cui k
thnh trong k
CP d ton
khi lng XL
DD cui k
25
Phn II
thc trng cng tc k ton chi ph sn xut
v tnh gi thnh sn phm ti cng ty pht trin
th sn la
I. c im chung ca cng ty pht trin th Sn La
26
Nm
2003
2004
2005
Doanh thu bn hng
17.063.495704 13.162.833.392 14.828.8314
Cc khon gim tr
598.754.757
674.137.076
0
Doanh thu thun
16.464.705.983 12.488.685.316 14.828.831.412
Gi vn hng ho
11.552.119.317 7.636.175.867 10.021.888.666
Li nhun gp
4.912586.666 4.853.511.779 4.806.942.741
Chi ph bn hng
4.912.586.666 2.173.677.918 3.642.988.246
Chi ph qun l DN
1.958.021.527 2.521.638.254 1.148.901.230
Li nhun T hsxkd
663.818.239
158.95.277
195.053.270
Thu nhp t HTC
19.307.910
2.933.679
33.720.612
Chi ph HT CHC
31.296.939
Li tc HT CHC
19.307.910
2.933.679
2.423.673
Thu nhp H bt
87.268.454
70.939.826
253.489.338
thng
CPH bt thng
109.727.173
61.764.692
192.371.650
Li tc H bt
22.458.718
9.175.134
61.117.688
thng
660.667.430
170.304.090
258.594.631
LN trc thu
Vn kinh doanh
5839408.557
4.425.558.552 4.765.558.552
vn ngn sch
5.232.371.433 3.818.521.428 3.978.521.428
vn t c
607.037.124
607.037.124
787.038.124
S np ngn sch
947.254.450
813.681.766
390.320.221
S lao ng
370 ngi
450 ngi
380 ngi
Thu nhp bq1 lao
550
550
650
ng
Ch tiu
doanh nghip thc hin hot ng kinh doanh XLXDCB cc cng trnh th
trong phm vi nhim v c giao.
Sn phm ca cng ty l cc cng trnh XDCB giao thng thu li, nh
dn dng, t vn, thit k vt liu xy dng () phc v cho qu trnh thi
cng v cung cp cho th trng
S quy trnh cng ngh sn xut sn phm xy dng
Thi
Thit k d
ton thi
cng
To mt
bng
xy
dng
Nhn
cng
NVL,M
TC thi
cng
Thi
cng
xy lp
rp cng
trnh
Sn
phm
xy
dng
Thit k d
ton thi
cng
Thit k d
ton thi
cng
rm
3x4
Mt
28
Ph
gim c
Phng
k ton
Phng
ti v
Ph
gim c
Phng
t chc
Ph
gim c
Phng QL
XDCB
X nghip
X nghip
dch v
xy dng
th
th
Phng
hnh chnh
TT t vn
kho st
thit
Phng
gim nh
X nghip
kinh
doanh
pht
29
Phng
k hoch
Phng
ti v
X nghip
dch v
th
Phng
t chc
Phng
QL
XDCB
X nghip
xy dng
th
Phng
gim
nh
TT t vn
KSTK th
i T
th x
i T
Mai Sn
i T
Yn Chu
i T
Mc Chu
i T
Thun
Chu
i T
Qunh
Nhai
i cng
tc 1
i cng
tc 2
i T
Sng M
i T
Bc Yn
i cng
tc 1
i cng
tc 2
i T
Ph Yn
i T
Mng La
i
thi
cng
c gii
Phng
hnh
chnh
i
SC
MM
TB
i
sn
xut
vt liu
X nghip
kinh doanh
i
SC
MM
TB
Phng TK
thu li
Phng
a cht
i
Phng
kho
st
a cht
T
kho
st 1
30
i
sn
xut
vt liu
T
kho
st 2
T
kho
st 3
K ton
tng hp
KT TSC v
cc khon TT
vn NS
KTXN
dch v
th
KT
cng ty n
KT NH tin
vay TGTT
KTXN XD
th
KT
vt t
KTTT t n
KS thit k
T
31
S nht k
c bit
Nht k
chung
S th K ton
chi tit
S ci
Bng tng hp
chi tit
Bng cn i
TK s pht sinh
Bo co
k ton
32
Ghi ch:
ghi cui ngy
Ghi cui k
i chiu kim tra
33
34
35
Chng t
Tn n v
S
n
Thnh
VT
vt t
bn
lng
gi
tin
SH
NT
0538 5/12/205
Ve lKN Hp
100 10.000
100.000
0253 10/2/2006 Sn lKN Hp
50
12.000
600.000
..
.
..
...
Cng
25.230.000
Chng t
SH
NT
1/12/2005
2
7
n v bn
Trm
xi
mng HT
5/12/2005 Nh
my
XM C.sinh
15/12/2005 Cng ty XM
Cng
Tn
S
lng
15
Tn
100
550.000
550.000
Tn
20
168
775.000
15.500.000
136.450.000
VT
36
n gi
Thnh tin
82.500
12.375.000
Bng tng hp vt t
Cng trnh: ng Nguyn Lng Bng
Qu III: 2005
TT
1
2
3
4
Tn vt t
Xi mng
Gch
Nha ng
Thp xon
Vt t i chi
Cng
VT
Tn
Xe
Kg
Cy
S lng
168
158
600
400
Thnh tin
136.450.000
107.440.000
181.080.000
33.260.000
57.047.000
699.953.000
N TK 621: 699.953.000
C TK 152: 699.953.000
S liu trn bng k chi ph NVL trc tip l cn c k ton tng hp
vo s chi tit CPSX cng trnh
Sau kh khp s liu gia bng phn b CPNVL, cng c dng c v s
ci, s chi tit TK 621, KTCP NVLTT vo TK 154.
S chi tit Tk 621
Chi ph NVLTT
Cng trnh: ng Nguyn Lng Bng
Qu III: 2005
Chng t
SH
NT
1/7/2005
2/7/2005
5/8/2005
10/8/2005
2/9/2005
10/9/2005
25/9/2005
30/9/2005
TK
Xut XMHT
152
Xut nha ng 152
XM mua Sn
141
Xut
152
Xut XMCS
152
Xut ct vng
152
i mua ve
141
KCCPNVLTT
154
vo GTSP
Cng
X
Ni dung
258.000
240.000
11.000.000
20.000.000
2.523.000
S cng dn
N
C
11.375.000
20.720.000
165.000.000
189.000.000
563.000.000
583.000.000
699.953.000
699.953.000
699.953.000
699.953.000
37
SH
TK
CPNVL
699.953.000
CPNCTT
621
152
622
634
338
6231
334
338
6232
152
6234
214
6238
111
6271
334
338
642
627
153
6277
331
6278
111
154
621
622
623
627
21.172.740
Chng t
SH
NT
Din gii
CP s dng MTC
CPNC iu khin
MTC
CPNVL dng MTC
x
x
x
CP sn xut chung
CP nhn cng
x
x
CP cng c dng c
CP dch v mua
ngoi
CP bng tin khc
Kt chuyn
KCCPNVLTT
KCCPNCTT
KCCPSDMTC
KCCPSXC
Cng pht sinh
x
x
x
x
S pht sinh
N
699.953.000
190.104.000
153.984.848
36.119.902
25.220.000
204.282.200
4.791.800
72.176.000
72.176.000
11.012.000
11.012.000
12.004.000
12.004.000
8.912.340
2.090.570
10.169.740
12.504.608
12.504.608
12.310.000
12.310.000
17.740.000
17.740.000
1.074.197.98
1.074.197.098
38
699.953.000
190.104.750
120.412.000
63.727.348
1.074.197.098
Xi mng
Ct
150.000.000
150.000.000
84.676.000
384,676.000
130.000.000
120.000.000
136.450.000
386.450.000
75.000.000
80.000.000
100.000.000
255.000.000
130.000.000
102.000.000
107.440.000
312.440.000
Thp
VT i mua
Tng cng
50.000.000
20.000.000
33.260.000
103.260.000
40.575.000
49.032.230
570.470.000
146.654.760
656.358.170
651.557.230
699.953.000
207.868.400
Din gii
Trang
NKC
Ph NL, VL
KCCPNVLTT
Cng pht sinh
S pht sinh
TK
N
C
152 699.953.000
154
699.953.000
699.953.000 699.953.000
H v tn
Nguyn Vn San
L Vn Sm
L Vn Png
L Vn Tnh
Nguyn Vn Sn
Cng
S cng
26
21,5
21
26
31,5
235
S tin
910.000
645.000
630.000
639.880
808.380
.
5.348.000
Lng SP
Bc
lng S SP S tin
219,5 4.929.500
15,5
418.500
5.348.000
40
Tm ng
k I
273.000
183.000
246.000
1.604.000
Khu K II c
lnh
tr 6%
54.600
38.700
48.503
..
320.880
582.400
423.300
513.877
3.423.120
T s dng (ghi n cc
TK)
Lng CNTTSX 622
Lng CNMTC 623
Lng SXC 627
Lng qun l 642
Cng A
Trch 19%
BHXH ca TK 622
Trch 19%
BHXH ca TK 623
Trch 19%
BHXH ca TK 627
Trch 19%
BHXH ca TK 642
Cng B
Cng
Tng
555.157.120
73.050.000
60.325.000
85.468.695
774.000.815
190.104.750
25.220.000
11.003.000
10.169.740
236.497.490
111.031.420
1.566.000
5.632.000
1.932.249
120.161.669
105.479.852
36.119.902
21.095.969
13.879.500
4.791.800
297.540
11.461.750
2.090.570
1.070.080
16.239.052
147.060.154
921.060.969
1.932.249
44.934.521
281.432.011
367.127
22.830.716
142.992.385
N TK 622: 190.104.750
C TK 334: 153.984.848
C TK 338: 36.119.902
Ni dung nghip v
S d
Tin lng CNSXTT
Tin lng CNSXTT
Tin lng CNSXTT
Kt chuyn chi ph qu
III/2005 sn xut v gi
thnh sn phm
Cng
TK
x
334
334
154
x
63.000.000
64.000.000
63.104.750
S cng dn
N
C
630.000.000
127.000.000
190.104.750
190.104.750
190.104.750
41
Chng t
SH NT
Trang
NK
Din gii
Phn b tin lng
CNTT
Cc khon trch
theo thng
KCCP NCTT
Cng pht sinh
TK
334
338
S pht sinh
N
C
153.984
848
36.119.902
154
190.104.750
190.104.750
190.104.750
Loi ti sn
My thi cng
My xc
My trn b
tng
My lu
Cu Kat Nht
Phng tin vn
ti
t ti KTA
Thit b khc
.
Tng cng
S
nm
SD cn
li
Ton DN
Nguyn gi
Gi tr cn li
Khu hao
5
3
24.500.000
5.000.000
21.560.000
2.900.000
395.333
80.556
359.333
6
6
24.953.000
1.754.283.000
24.953.000
1.754.283.000
346.153
24.356.043
346.153
8.118.681
15
122.850.000
226.005.292
3.825.669.350
122.850.000
198.824.870
3.588.060.794
1.706.250 1.706.250
1.104.582
..
36.547.564 11.012.600
43
ng NLB ng LVG
80.556
2.706.217
.
.
4.077.560
..
.
.
.
Chng t
NT
5/7/2005
15
10/7/2005
125
12/7/2005
140
.
12/8/2005
18
15/8/2005
162
5/9/2005
26
15/9/2005
198
206
56
25/9/2005
30/9/2005
30/9/2005
TK
Ni dung TK
Xut xng
cho my chy
Mua vt t
cho my
Chi lng cho
CN li my
Mua vt t
cho my
Chi lng cho
CN li my
CPKH MTC
Xut XM h thng
KC CPMTC vo
gi thnh sn
phm
Cng
S tin cng dn
N
C
152
10.000.000
10.000.000
141
5.620.000
15.620.000
111
152
75.000.000
12.000.000
111
8.000.000
111
15.369,000
111
9.720.000
214
11.012.000
152
154
23.120.000
60.879.000
68.879.000
86.946.000
96.684.000
3.640.000
120.412.000
120.412.000
Din gii
Trang
NKC
S pht sinh
TK
334
338
N
20.428.200
4.791.800
152
72.176.000
153
11.012.000
214
154
12.004.000
120.412.000
44
120.412.000
120.412.000
S tin
25.220.000
72.176.000
11.012.000
12.004.000
120.412.00
Qu I/2005
Qu II/2005
Qu
III/2005
Cng
CPNC iu
khin 6231
CPNVLVT
6232
26.500.000
27.800.000
25.220.000
62.274.000
67.404.000
72.176.000
CP k
hoch
MTC 6234
CP bng
tin khc
Tng cng
6238
11.856.000 100.630.000
11.256.000 106.460.000
11.012.000 12.004.000 120.412.000
45
Cng
Lng CB
658.000
Hng
928.800
Ph cp
263.200
Tng
1.850.000
Trch 19%
351.500
Tng
2.201.500
360.000
896.000
144.000
1.400.000
266.000
1.666.000
3.230.000
4.230.000
1.292.000
1.292.000
1.623.000
10.169.740
Do i 1 tham gia thi cng nhiu cng trnh do tin lng b phn
qun l i phn b cho cng trnh, ng Nguyn Lng Bng v
10.169.740.
- Cch tnh lng tng t, k ton trch lng b phn qun l i
khc phn b cho cng trnh ng Nguyn Lng Bng, tng cng li, k
ton trch ra CP tin lng b phn qun l i cho cng trnh ng Nguyn
Lng Bng ghi vo bng tng hp lng s liu trn bng ny l c s ghi
vo bng phn b tin lng, tin lng CNSXC l: 11.003.000
N TK 627: 11.003.000
C TK 334: 8.812.430
C TK 338: 2.090.570
N TK 627: 10.169.740
C TK 642: 10.169.740
* CP cng c, dng c
Ti cng ty ,CCDC kh c nh c phn b mt ln vo CPSX:
12.504.608.
Cn c vo kt qu kim k KTX c tng CP CCDC trong thng,
ghi vo bng phn b CPNVL v CCDC v ghi vo s NKC t s NKC vo s
ci v s chi tit TK 627, 153, v kt chuyn vo TK 154, s liu trn bng
tng hp CPNVL v CCDC l cn c k ton kt chuyn CP CCDC vo gi
thnh sn xut.
N TK 6272: 12.504.608
C TK 153: 12.504.608
Cc CP dch v mua ngoi
Cn c vo kt qu tng hp ng, k ton tng hp ghi vo bng phn
b CP bng tin khc v CP dch v mua ngoi.
N TK 6277: 12.310.000
C TK 331: 12.310.000
* CP bng tin khc
Cui thng k ton tnh c tng CP bng tin khc v ghi vo bng
phn b CP dch v mua ngoi v CP bng tin khc.
N TK 6278: 17.140.000
C TK 111: 17.740.000
46
..
Chng t
NT
1/7/2005
.
8/7/2005
Ni dung TK
S d
Chi lng qun l
i
Chi tin nc phc
v thi cng
S tin cng dn
N
C
TK
x
111
5.220.000
5.220.000
112
2.500.000
15.321.000
1111
141
3.000.000
12.356.000
37.740.000
50.096.000
153
12.450.608
62.600.608
1111
154
12.126.740
63.727.348
21.172.740
21.172.740
154
12.504.608
33.677.348
154
12.310.000
45.987.348
154
17.740.000
63.727.348
63.727.348
63.727.348
63.727.348
47
Chng t
SH NT
Trang
NKC
Tin lng phi tr
334
Cc khon trch thm 338
tin
Lng nhn vin qun 642
l
CPCCDC
153
CP dch v mua ngoi
331
CP bng tin khc
111
KC CPSX
154
Cng pht sinh
Din gii
TK
S pht sinh
N
C
8.912.430
2.090.570
10.169.740
12.504.608
12.310.000
17.740.000
63.727.348
63.727.348
63.727.348
S tin
21.172.740
12.504.608
12.310.000
17.740.000
63.727.348
CCDC
6273
48
Khon mc CP
1. CPNVLTT
2. CPNCTT
3. CPMTC
4. CP chung
Cng
Gi tr thc t
qu I
656.358.170
179.393.227
100.3630.000
70.500.000
100.6881.397
Gi tr thc t
qu I
651.557.230
186.795.322
10.6460.000
63.727.348
1010.562.552
49
Gi tr thc t
qu I
699.953.000
190.104.750
120.412.000
63.727.348
1074.197.098
Cui qu III
2007.868.400
55.629.3299
327.502.000
1.074.197.098
309.164.1048
30/9
30/9
30/9
30/9
Ni dung TK
S d
KCCPNVLTT
KCCPNCTT
KCCPMTC
KCCPSXC
Cng PSQ1
s d
KCCPNVLTT
KCCPNCTT
KCCPMTC
KCCPSXC
Cng PS Qu II
D qu II
S d
KCCPNVLTT
KCCPNCTT
KCCPMTC
KCCPSXC
Cng PS qu III
d cui qu III
KC gi tr KLXL
hon thnh chi c
TK 154 d cui k
TK
x
621
622
623
627
621
622
623
627
621
622
623
627
632
S tin cng dn
N
C
656.358.170
179.393.227
100.630.000
70.500.000
1.006.881.397
1.000.6881.397
651.557.230
186.795.322
106.460.000
65.750.000
1010.562.552
2.017.443.949
2.017.443.949
699.953.000
190.104.750
120.412.000
63.727.348
63.727.348
656.358.170
835.751.397
936.381.397
1.006.881.397
1.006.881.397
1.000.6881.397
1.658.438.627
1.845.233.949
1.951.693.949
2.017.443.949
2.017.443.949
2.107.443.949
2.717.369.949
2.907.501.699
3.027.913.699
3.091.641.047
3.091.641.047
1.074.197.098
3.091.641.047
3.091.641.047
3.091.641.047
Chng t
SH NT
Trang
NKC
Din gii
D u k
KCCPNVLTT
KCCPNCTT
KCSDMTC
KCCPSXC
Cng PS qu III
D cui qu III
Kc gi tr khi lng
XL hon thnh ghi c
TK 154
50
TK
621
622
623
627
632
S pht sinh
N
C
2.017.443.909
699.953.000
190.104.750
120.412.000
63.727.348
1.074.197.098
3.091.641.047
3.091.641.047
S tng hp chi ph
Cng trnh: ng Nguyn Lng Bng
Tn chi ph
Qu I/2005
Qu II/2005
Qu
III/2005
Cng
Nguyn vt
liu
656.358.170
651.557.230
699.953.000
Nhn cng
MTC
CPSXC
Cng
179.393.227
186.795.322
190.104.750
100.630.000
106.460.000
120.412.000
70.500.000
65.750.000
63.727.348
1.006.881.397
1.010.562.552
1.074.197.098
2.007.868.400
556.293.299
327.502.000
199.977.348 3.091.641.047
51
1
Cng
Tn cng trnh
ng
Nguyn
Lng Bng
CP d dang
u k
Chi ph NVL
Chi ph NC
Chi ph MTC
Chi ph SX
chung
3.091.641.047
199.977.348 3.091.641.047
CP D/d cui
T/cng
G/T Ct xy lp Tng chi ph
k
CPSX trong
k
Doanh thu
52
Li (l)
Phn III
mt s kin ng gp nhm gp phn hon thin
cng tc k ton tp hp chi ph sn xut
v tnh gi thnh sn phm xy lp ti cng ty
pht trin th sn la
I. Nhng nhn xt rt ra t cng tc k ton tp hp chi ph
sn xut v tnh gi thnh sn phm cng ty pht trin
th
1. Nhng u im
Cng ty th l mt doanh nghip Nh nc thc hin hch ton
kinh t c lp, t ch trong sn xut kinh doanh, t b p chi ph v chu
trch nhim v ti chnh.
Qua thi gian thc tp ti cng ty pht trin th Sn La. Ti nhn
thy trong my nm tr li y, cng vi xu hng thay i chung nn kinh t
th hot ng xy dng c bn ca cng ty cng c nhng bin i thch
ng, t mt doanh nghip Nh nc hot ng theo c ch qun l tp trung,
khi chuyn sang c ch th trng, cng ty cng gp nhiu kh khn trong
nhng nm u. Nhng vi s nng ng ca b my qun l cng vi s c
gng n lc ca ton b cng nhn vin trong cng ty n nay cng ty khc
phc c nhng kh khn v hot ng xy lp mang li hiu qu nht
nh.
2. Nhng hn ch
Nhn chung cng tc hch ton chi ph sn xut v tnh gi thnh sn
phm ti Cng ty xy dng c bn gp nhiu kh khn do hot ng xy dng
c bn chi ph nhiu nt c im ring vi doanh nghip sn xut khc, do
vy cng tc hch ton ni ring ti Cng ty pht trin th Sn La khng
trnh khi nhng hn ch nht nh.
Nh v chi ph vt t, chi ph nhn cng, chi ph in nc
II.Nhng phng hng v gii php hon thin nhm nng cao
hiu qu cng tc tp hp chi ph sn xut v tnh gi thnh
sn phm xy lp ti cng ty pht trin th sn la.
54
Kt lun
Trong nn kinh t th trng vi s cnh tranh lnh mnh hin nay mt
doanh nghip c th tn ti v ng vng khi bit s dng ng n cc yu
t u vo. m bo cht lng u ra v t cn i hch ton kinh t t
c iu ny, thng tin kinh t gi vai tr c bit quan trng trong vic chi
phi cc quyt nh qun tri, n gn lin vi vic cng tc k ton tp hp
chi ph sn xut v tnh gi thnh sn phm doanh nghip sn xut ni
chung v cc doanh nghip xy lp ni ring. Tp hp chi ph sn xut mt
cch chnh xc, tnh ng gi thnh sn phm nhng khng gp phn to
iu kin thun li cho qun tr doanh nghip a ra nhiu quyt nh ng
n, chnh xc v gi bn nhm thu ht c li nhun ti a m cn ng
vai tr quan trng trong vic qun l tnh hnh cp php s dng vn, vn
c th ni l rt nan gii i vi s tng trng ca nn kinh t t nc
hin nay.
Qua qu trnh hc tp ti trng v thi gian thc tp ti cng ty pht
trin th Sn La. Em nhn thc mt cch su sc vic trau di kin thc
trong nhng nm hc rt quan trng.
V l nhng kin thc l lun c bn lm nn tng tip thu thc
t. i vi mi ngnh ngh, c bit l i vi k ton vic kt hp cht ch l
lun v thc tin mt cch linh hot, ph hp m vn gi c nguyn tc c
bn ca l lun.
Trong thi gian thc tp ti cng ty pht trin th Sn La. Em c
gng tm hiu thc trng cng tc hch ton tp hp CP sn xut v tnh gi
thnh sn phm cng ty, kt hp vi nhng l lun tip thu nh trng,
em xin mnh dn trnh by mt s kin ngh nh vi nguyn vng hon
thin hn na cng tc CPSX v tnh gi thnh SPXL cng ty. Mc d c rt
nhiu c gng nhng do trnh c hn, thi gian thc tp ngn, bi vit ca
em mi ch cp nhng vn c tnh cht c bn v ch a ra nhng
kin bc u chc chn khng trnh khi nhng thiu st. Em rt mong nhn
c s quan tm gp v ch bo ca cc thy c gio cng cc cn b
phng K ton ca cng ty bi vit ca em hon thin hn.
Em xin by t lng bit n su sc i vi c gio Dng Hi Oanh, c
Nhung cng nhn vin ti phng k ton pht trin th Sn La tn tnh
gip em hon thnh bi vit ny.
Sn La, ngy ..thng . nm 2006
Sinh vin thc hin
Nguyn Th Phng
55
Mc lc
Li m u ........................................................................................................ 1
Phn I: Nhng vn l lun v cng tc c bn tp hp chi ph tnh
57
58