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Li ni u
Trong nhng nm va qua xu th quc t ho nn kinh t th gii l mt
xu th khch quan ang din ra mang tnh cht ton cu m khng mt quc
gia no, mt doanh nghip no li khng tnh n chin lc pht trin ca
mnh. Xu th ny va to iu kin cho cc quc gia cc doanh nghip c c
hi pht trin mnh m ng thi n cng em li nhng thch thc to ln v
s cnh tranh, kh nng thu ht th trng. V vy tn ti v pht trin i
hi cc doanh nghip phi i mi cch thc lm vic, phi quan tm n tt
c cc khu trong qu trnh sn xut m bo mc tiu ti a ho li nhun
cho doanh nghip, hon thnh nhim v vi Ngn sch Nh nc, nng cao
i sng cn b cng nhn vin v thc hin ti sn xut m rng.
Trong cc doanh nghip sn xut ni chung, nguyn vt liu thng
chim mt t trng ln trong ton b chi ph sn xut, ch cn mt s bin
ng nh v chi ph nguyn vt liu - cng c dng c cng nh hng n
gi thnh. V vy vic tit kim chi ph nguyn vt liu - cng c dng c m
bo cung cp y nguyn vt liu cho qu trnh sn xut c din ra mt
cch lin tc gp phn nng cao hiu qu sn xut, hiu qu s dng vn lu
ng l mt vn cp thit v c nhiu doanh nghip quan tm.
Nhn thc c vai tr quan trng ca k ton nguyn vt liu nn trong
thi gian thc tp ti Cng ty 20 - Tng cc Hu cn - B Quc phng, qua
tm hiu thc t cng tc ca Cng ty em i su nghin cu ti: "T
chc k ton nguyn vt liu Cng ty 20 - Tng cc Hu cn - B Quc
phng" tm ra nhng mt mnh, mt tn ti ng thi xut mt s kin
nhm khc phc, gp phn hon thin hn na cng tc k ton nguyn vt
liu Cng ty 20 - TCHC - BQP.
Bo co thc tp nghip v gm nhng ni dung chnh sau:
Phn 1: Cc vn chung v t chc k ton ca Cng ty 20
Phn 2: Tnh hnh thc t t chc cng tc k ton chi tit nguyn vt
liu Cng ty 20.
Phn 3: Cng tc k ton tng hp nguyn vt liu ti Cng ty 20
m Th Kim Oanh
Bo co thc tp nghip v
Phn 1
Cc vn chung v t chc k ton ca Cng ty 20
m Th Kim Oanh
Bo co thc tp nghip v
ti chnh k ton ca Cng ty gm 8 ngi ph trch. Phng ti chnh chu s
ch o trc tip ca k ton.
S b my k ton ca Cng ty 20
K ton trng
Trng phng t chc TC-KT
K ton
tng hp
(ph
phng)
K ton
TSC v
XDCB
(Tr l)
K ton
lng BHXH
thu
K ton
CFSX v
gi thnh
sn phm
K ton
tiu th
v CN
K ton
TM,NH
k ton
thanh
ton
Th
qu
K ton
NVL
m Th Kim Oanh
Bo co thc tp nghip v
- K ton tin lng - BHXH: Thc hin tnh ton tin lng v cc
khon trch theo lng. Thanh ton vi c quan bo him cp trn.
- K ton chi ph v tnh gi thnh sn phm: c nhim v theo di cc
khon chi ph tnh gi thnh sn phm, theo d nguyn liu sn xut ra sn
xut, gia cng.
- K ton thnh phm: Theo di hch ton nguyn vt liu, nhp xut
tn trong k hch ton ton, tnh ton phn b nguyn vt liu xut dng trong
k. Theo di hch ton thnh phm nhp xut tn kho, n c cng n ca
khch hng.
- K ton tin mt tin gi ngn hng, k ton thanh ton: C nhim v
hng ngy vit phiu thu, phiu chi, cui ngy i chiu vi th qu, kim k
qu v theo di n, tham gia lp bo co quyt ton. ng thi c nhim v
lp k hoch tin mt hng thng, hng qu, hng nm gi ti cc ngn hng
Cng ty c ti khon, chu trch nhim kim tra s d tin gi, tin vay cho k
ton trng v Gim c Cng ty.
- Th qu: C nhim v thu chi cc nghip v k ton pht sinh trong
ngy
Nhng ngi trong phng k ton c nhim v khc nhau khi mt thnh
vin gp kh khn th s c s gip tn tnh trong lnh o v cc thnh
vin khc.
1.3. c im t chc b s k ton ti Cng ty
Hin nay, Cng ty 20 ang p dng hnh thc k ton Nht k chung.
c trng c bn ca hnh thc ny l tt c nghip v kinh t ti chnh pht
sinh u c ghi vo s nht k chung theo trnh t thi gian pht sinh v
nh khon k ton ca nghip v pht sinh , sau ly s liu trn s nht
k chung ghi s ci theo tng nghip v pht sinh.
m Th Kim Oanh
Bo co thc tp nghip v
Trnh t ghi s k ton theo hnh thc nht k chung
Chng t gc
PNK, PXK
Nht k c bit
Nht k chung
S k ton
chi tit TK152
S ci TK 152
Bng tng hp
chi tit vt liu
Bng cn i
s pht sinh
Bo co ti chnh
m Th Kim Oanh
Bo co thc tp nghip v
Cui nm, ln bng cn i k ton sau thanh ton vi trn. Tt c
sn phm c thanh quyt ton xong vi cp trn u phi thc hin ngha v
i vi Nh nc v B Quc phng theo ng ch quy nh hin hnh.
Tin lng ca ton b cn b cng nhn vin trong Cng ty c tnh
theo h s lng theo quy nh ca Nh nc vi mc lng ti thiu hin nay
l 350.000 - n v tnh: VN.
- H thng s k ton ca Cng ty ang p dng gm:
+ S k ton tng hp: S nht k chung, cc s nht k chuyn dng
(s nht k thu tin, s nht k mua hng, s nht k bn hng) v cc s ci
ti khon.
+ S k ton chi tit, s chi tit cc ti khon gm ti khon 152, 155
Trnh t ghi s:
Hng ngy khi c nghip v kinh t ti chnh pht sinh cn c vo
chng t hp php hp l, lp nh khon k ton ghi vo s nht k chung
theo th t thi gian, ri t s nht k chung ghi vo s ci cc ti khon. Cc
nghip v lin quan cui thng t s nht k chuyn dng ghi vo cc s ci
chng t cn hch ton chi tit ngoi vic ghi s vo nht k chung hoc nht
k chuyn dng, ng thi c ghi vo s k ton chi tit.
Cui thng lp bng bo co tng hp s liu chi tit t cc s k ton
chi tit.
+ Cn c vo s ci lp bng cn i pht sinh.
+ Sau khi kim tra i chiu vi s liu ghi trn s ci v bng tng
hp s liu chi tit c dng lp bo co ti chnh.
Phng k ton chu s ch o chung ca Gim c v chu s ch o
nghip v ca k ton trng.
qun l ti chnh ca Cng ty c hiu qu th phng K ton phi c
lin quan mt thit vi cc phng ban phi hp cng nhau lm tt nhim
v.
m Th Kim Oanh
Bo co thc tp nghip v
Phn II
t chc cng tc k ton chi tit nguyn vt liu
Cng ty 20
2.1. c im chung v nguyn vt liu s dng ti Cng ty
Nguyn vt liu l i tng lao ng c thay i do lao ng c
ch ca con ngi tc ng v n l ti sn d tr thuc loi ti sn lu ng.
Nguyn liu, vt liu l mt trong ba yu t c bn ca qu trnh sn
xut (t liu lao ng, i tng lao ng, sc lao ng) l c s vt cht cu
thnh ln thc th sn phm. Trong mi chu k sn xut, vt liu khng ngng
chuyn ho, bin i c v mt hin vt v gi tr: V mt hin vt, vt liu ch
tham gia mt ln vo chu k sn xut, khi tham gia vo qu trnh sn xut
nguyn vt liu c tiu dng ton b v di tc ng ca lao ng vt liu
khng gi nguyn hnh thi ban u; V mt gi tr, gi tr ca nguyn vt liu
c chuyn dch ton b mt ln vo gi tr ca sn phm mi to ra.
Xt v mt vn: Nguyn vt liu l thnh phn quan trng ca vn lao
ng trong doanh nghip, c bit l vn d tr. Do vy, nng cao hiu qu
s dng vn, cn tng tc lun chuyn ca nguyn vt liu (cng chnh l
tng tc lun chuyn ca vn lu ng) t to ra hiu qu kinh t cao.
Trong cc doanh nghip sn xut, chi ph v nguyn vt liu thng
chim t trng ln trong ton b chi ph sn xut sn phm. Do vy nu c s
bin ng nh v nguyn vt liu th cng nh hng n gi thnh sn phm,
chi ph v nguyn vt liu cao hay thp quyt nh trc tip n gi thnh sn
phm sn xut ra. V vy tit kim v s dng nguyn vt liu mt cch hp l
gim mc tiu hao nguyn vt liu cho sn phm, ci tin nh mc tiu
hao v nh mc d tr vt liu l mt yu cu cp thit ca cc doanh nghip
sn xut.
m Th Kim Oanh
Bo co thc tp nghip v
T nhng c im nu trn c th thy nguyn liu, vt liu c vai tr
rt quan trng trong hot ng sn xut kinh doanh ca doanh nghip. Doanh
nghip cn thit phi t chc vic qun l v hch ton nguyn vt liu.
Xut pht t v tr vai tr ca k ton trong qun l kinh t, qun l
nguyn vt liu ca doanh nghip sn xut. p ng c yu cu qun l
v nguyn vt liu, k ton nguyn vt liu trong doanh nghip cn thc hin
tt nhng nhim v sau:
Thc hin vic nh gi, phn loi vt liu ph hp vi cc nguyn tc
yu cu qun l thng nht ca Nh nc v yu cu qun tr doanh nghip.
T chc chng t, h thng ti khon v h thng s ph hp vi
phng php k ton hng tn kho p dng trong doanh nghip ghi chp,
phn nh tng hp s liu v tnh hnh thu mua, vn chuyn, bo qun; tnh
c gi thc t ca nguyn vt liu nhp kho. Kim tra n c thc hin k
hoch thu mua nhm p ng kp thi cho qu trnh sn xut kinh doanh.
Thc hin y ch hch ton ban u v nguyn vt liu t khu
lp chng t, lun chuyn chng t n m s k ton chi tit.
Theo di cht ch st sao vic chp hnh ch bo qun, d tr, s
dng nguyn vt liu. Pht hin ngn nga tnh trng thiu ht, mt mt hoc
vt liu km phm cht, xut cc bin php x l nguyn vt liu trong
trng hp tha, thiu, ng, km phm cht Tnh ton ng s lng
nguyn vt liu tiu hao thc t trong qu trnh sn xut kinh doanh, cui
k tin hnh phn b gi tr nguyn vt liu tiu hao ng vi i tng s
dng.
nh k tham gia kim k v tin hnh nh gi li nguyn vt liu theo
ch quy nh, tin hnh lp bo co tng hp v tnh hnh thc hin nguyn
vt liu phc v cho cng tc lp k hoch thu mua, d tr nguyn vt liu sao
cho c hiu qu nht.
Sn phm ch yu ca Cng ty 20 l cc loi qun trang, qun nhu phc
v qun i nh cc loi qun o, m, tt, ph cp hiu Ngoi ra Cng ty
cn sn xut cc sn phm khc theo hp ng nh khn mt, tt v gia
m Th Kim Oanh
Bo co thc tp nghip v
cng xut khu. Do c im sn phm ca Cng ty a dng phong ph v
chng loi, kch c, quy cch khc nhau nh cc loi vi (vi phin pc, vi
mc, vi kat) cc loi khuy (khuy 15 ly, khuy 20 ly)
Trong tng chi ph sn xut cu thnh ln gi thnhp ca Cng ty th chi
ph nguyn vt liu chim t trng rt ln c bit l nguyn vt liu chnh. V
vy khi c s bin ng nh v chi ph nguyn vt liu th s lm cho tng chi
ph trong gi thnh sn xut c s bin i theo.
Vic d tr nguyn vt liu ca cng ty l khng nhiu. y l iu
kin thun li ca Cng ty trnh c tnh trng ng vn, gip cho vic s
dng vn linh hot hn. S d cng ty d tr khng nhiu nhng vn n nh
p ng nhu cu nguyn vt liu cho qu trnh sn xut, khng lm gin
on qu trnh sn xut l do Cng ty c mt s n v c ch nh cung cp
nguyn vt liu ch yu, thng xuyn n nh nh Cng ty 28, dt H Ni,
dt H Nam Ngoi nhng n v c ch nh cung cp nguyn vt liu
Cng ty cn c quan h mua bn vi mt s bn hng khc. Thng thng
nhng l hng ln th cng ty t chc k kt cc hp ng kinh t mua
nguyn vt liu vi cc nh my. Cng ty, x nghip hoc t chc thng mi
nhp nguyn vt liu t nc ngoi v. Cn i vi cc l hng nh khng i
hi cht lng v s lng nguyn vt liu nhiu m li c sn trn th trng
th trc khi tin hnh sn xut Cng ty s mua ngoi th trng t nhin.
Do c im v tnh cht sn xut m nguyn vt liu ca Cng ty l
cc loi vi v cc ph liu may mc cho nn khng gy kh khn cho cng
tc bo qun nhng i hi cng tc bo qun cng phi tin hnh tt chng
hn vi trong kho phi c gi m ph hp trnh b m mc, mc
nhn, mi mt
Nhim v sn xut ca Cng ty ngy cng c m rng do quy m sn
xut ca cng ty hin nay m rng rt nhiu v xu hng ngy cng m
rng hn na. Ngoi k kt hp ng may qun trang quan nhu vi Tng cc
Hu Cn - B Quc phng, Cng ty cn m rng k kt hp ng sn xut
trong nc v xut khu. i vi nhng mt hng may hp ng vi Tng cc
m Th Kim Oanh
Bo co thc tp nghip v
Hu cn - B Quc phng v hng may hp ng phc v ni a th Cng ty
phi lo khu u vo tnh ton ln k hoch cung ng vt t, mua sm nguyn
vt liu theo k hoch sn xut. i vi hng gia cng th nguyn vt liu
chnh do bn yu cu gia cng cung cp. Cng ty ch theo di phn s lng
v nguyn vt liu ph gia. V vy hin nay Cng ty phi m s theo di ring
phn vt liu gia cng.
2.1.1. Phn loi nguyn vt liu
Nguyn vt liu ca Cng ty bao gm nhiu loi, nhiu th khc nhau
v cng dng phm cht, cht lng phc v c hiu qu cho yu cu
qun l v hch ton cng nh hch ton nh nguyn vt liu, k ton nguyn
vt liu tin hnh phn loi nguyn vt liu theo nhng tiu thc nht nh.
Cn c vo yu cu qun l, ni dung kinh t v cng dng ca nguyn vt
liu trong qu trnh sn xut, ton b nguyn vt liu ca Cng ty 20 c
chia thnh cc loi sau:
- Nguyn vt liu chnh: l i tng lao ng ch yu ca Cng ty, l
c s vt cht cu thnh ln thc th sn phm bao gm vi cc loi nh: Vi
mc, Gabain rn ri, kat mc, kat k s lng, chng loi vi rt phong
ph vi cc mu sc khc nhau.
- Vt liu ph: l i tng lao ng khng cu thnh ln thc th sn
phm nhng n c tc dng nht nh v cn thit trong qu trnh sn xut sn
phm, to iu kin cho qu trnh sn xut c tin hnh bnh thng bao
gm: vi lt, khuy, nhn c s, kho vt liu ph c kt hp vi vt liu
chnh hon thin sn phm.
- Ph tng thay th: gm cc ph tng chi tit d thay th, sa cha nh:
dy curoa my khu, kim my khu, m vt
- Ph liu: l cc loi vt liu ra trong qu trnh sn xut sn phm ph
liu ch yu ca Cng ty l vi vn cc loi.
- Vt liu khc
Nhin liu: l loi vt liu c tc dng cung cp nhit lng cho qu
trnh hot ng sn xut kinh doanh nh: xng, du diezen, than
m Th Kim Oanh
10
Bo co thc tp nghip v
Vt liu khc: nh chi, bng dnh, bao b
Danh im VL
1521
15211
15212
15213
15214
15215
......
1522
15221
15222
15223
15224
15225
.......
1523
15231
15232
15233
......
1524
15241
15242
15243
15244
15245
......
1525
15251
15252
15253
15254
.....
Tn vt liu
Vt liu chnh
Vi Gabain len ru ni K1,5
Vi Gabain len vng K1,5
Vi Bay trng K1,5
Vi Kat mc K1,2
Vi Kaki be 2520 K 1,15
Nguyn vt liu ph
Ch T407-40/2-5000m/c
Khuy en 20 ly
m vai o s mi
Chun 3cm
Ken nt
Nhin liu
Xng MOGA 92
Xng MOGA 83
Du Diegen
n v Ghi ch
m
m
m
m
m
m
Cun
Ci
i
M
i
lt
lt
lt
Ph tng thay th
Kim my dt
Platin (Jc) 72K
M ch HS 31053
Dy ko go di
Vng bi UK- 290
Ci
Ci
Ci
Ci
Ci
Bao b
Ti PE 30x40
Ti xch tay cng ty
Ti PE 40x60
Ti PE ng hng LL
Ci
Ci
Ci
Ci
Ci
m Th Kim Oanh
11
Bo co thc tp nghip v
2.1.2. nh gi nguyn vt liu
nh gi nguyn vt liu l vic dng thc o tin t tnh ton xc
nh gi tr nguyn vt liu theo nhng nguyn tc nht nh m bo tnh
thng nht v trung thc.
p ng nhim v sn xut, ti Cng ty 20 cc nghip v nhp, xut
nguyn vt liu din ra thng xuyn, gi ca nguyn vt liu trong mi ln
nhp l khc nhau. Vic xc nh ng n gi tr nguyn vt liu xut dng
l rt cn thit. V vy Cng ty s dng gi thc t nh gi nguyn vt
liu v c tin hnh nh sau:
a) i vi nguyn vt liu nhp kho: bao gm c vt liu mua ngoi v
vt liu Cng ty t gia cng ch bin.
- Vi vt liu mua ngoi: Cng ty mua nguyn vt liu vi phng thc
nhn ti kho ca Cng ty.
i vi nguyn vt liu mua ca n v np thu GTGT (gi tr gia
tng) theo phng php khu tr th gi vt liu thc t nhp kho ca Cng ty
bao gm: gi ghi trn ho n khng tnh n thu GTGT + chi ph thu mua,
vn chuyn, bc d t ni mua v n Cng ty.
i vi nguyn vt liu mua ca n v np thu GTGT theo phng
php trc tip th gi vt liu thc t nhp kho ca Cng ty bao gm: Gi mua
ghi trn ho n c c thu GTGT + chi ph thu mua, vn chuyn, bc d t
ni mua v n Cng ty.
- Vi vt liu do Cng ty t gia cng ch bin th tr gi thc t nhp
kho vt liu l gi thc t ca hin vt xut gia cng ch bin + chi
ph nhn cng v cc chi ph khc.
VD1.Theo Ho n GTGT S 012628 Ngy 01 thng 03 nm 2006
Cty mua Vi Bay trng ca Cty CP Hakatech H Ni, s tin cha c
thu GTGT l: 3.168.000 ng, thu GTGT 10%. Cty mua vi v sn
xut cho sn phm chu thu GTGT theo phng php khu tr.
Tr gi vn thc t ca vi nhp kho = 3.168.000 ng.
m Th Kim Oanh
12
Bo co thc tp nghip v
VD2.Theo Ho n GTGT S 012628 Ngy 25 thng 04
nm 2006
m Th Kim Oanh
13
Bo co thc tp nghip v
Theo phng php bnh qun gia quyn th gi thc t vt liu xut kho
c tnh nh sau:
Gi thc t; NVL xut kho
Tr gi thc t
NVL tn uk
S lng NVL
tn u k
+
+
Tr gi thc t NVL
tn trong k
S lng NVL
nhp trong k
600.415.160
= 74.099,7
8102,8
G=
m Th Kim Oanh
14
Bo co thc tp nghip v
Cui k hch ton tin hnh cng gi thc t ca tt c cc vt liu xut
kho xc nh gi ton b vt liu xut kho trong k. Khi gi c trn th
trng bin ng qu ln th cng ty nh gi li gi tr nguyn vt liu tn
kho trn c s gi th trng. Cn c vo gi vt liu nh gi li tnh
gi xut kho cho k sau nhng thng cng ty ch nh gi li vo cui nm.
15
Bo co thc tp nghip v
Cng ty cn c vo nh mc vt liu cho tng loi sn phm, s
lng sn phm sn xut, tnh hnh d tr nguyn vt liu thc t ti Cng ty,
phng k hoch tin hnh k kt cc hp ng kinh t hoc giao cho b phn
tip liu ca Cng ty i mua theo k hoch ra. Bn cung cp s vit ho
n v giao mt lin cho Cng ty. Khi vt liu v n kho Cng ty, trc khi
nhp kho th kho bo co cho ban kim nghim (gm cn b KCS, cn b k
thut) xc nh phm cht, chng loi, quy cch, s lng vt liu mua v
v lp bin bn kim nghim. Nu vt liu m bo yu cu th th kho kim
tra s lng vt liu mua v v ghi vo ho n thc nhp. Cn c vo ho n
(theo cc hp ng kinh t), bin bn kim nghim vt t, thng k phng
kinh doanh tin hnh lp phiu bo nhp kho vt liu thnh 2 lin v c
ngi ph trch k ghi r h tn, trn hai phiu u c ghi r ngy ca ho
n, kho nhp vt liu, tn vt liu, quy cch, s lng thc hin, ghi ngy
thng nhp kho, th kho cng ngi nhp k tn vo phiu. Th kho gi mt
lin cng bin bn tha, thiu (nu c) km ho n ca ngi cung cp
lm cn c thanh ton. Trng hp ban kim nghim s vt liu mua v khng
ng yu cu tho thun th tin hnh lp bin bn v ghi r vo bin bn
kim nghim. S vt liu ny th kho khng nhp ch kin gii quyt ca
lnh o Cng ty.
m Th Kim Oanh
16
Bo co thc tp nghip v
Ho n (GTGT)
Mu s 01 GTKT-3LL
HQ/01-N
Lin 2: giao cho khch hng
Ngy 10 thng 6 nm 2006
n v bn hng: Cng ty 28
a ch:
S TK:
in thoi:
M s:
Stt
1
S TK
MS:
Tn hng ho dch v
Vi Gabain len ru ni-
VT S lng
m
6.400
n gi
Thnh tin
74.099,7
474.238.080
kh 1,5
2
474.238.080
47.423.808
521.661.880
K ton trng
Th trng n v
(k h tn)
(k h tn)
(k h tn)
m Th Kim Oanh
17
Bo co thc tp nghip v
Ho n (GTGT)
Mu s 01 GTKT-3LL
HQ/01-N
Lin 2: giao cho khch hng
Ngy 8 thng 6 nm 2006
n v bn hng: Cng ty TNHH Hu Ngh
a ch:
S TK:
in thoi:
M s:
S TK
Stt
Tn hng ho dch v
VT S lng
C
MS:
n gi
Thnh tin
3=2x1
Mc 1010 kh 1,12
8.000
14.140
113.120.000
Mc 1012 kh 1,12
6.500
14.140
91.910.000
205.030.000
20.503.000
225.533.000
K ton trng
Th trng n v
(k h tn)
(k h tn)
(k h tn)
m Th Kim Oanh
18
Bo co thc tp nghip v
nguyn vt liu mang v theo ho n trn. Kt qu kim nghim s c ban
kim nghim ghi vo bin bn kim nghim.
Cng ty 20
Bin bn kim nghim
(Vt t, sn phm, hng ho)
Ngy 10 thng 06 nm 2006
Ban kim nghim gm:
1. Hong Huy Ci - Phng kinh doanh
2. L Tn Minh - Phng k thut - cht lng
3. T Th Kim Tuyn - K ton nguyn vt liu
4. Trn c Anh - Th kho
kim nghim cc loi
Kt qu kim nghim
Stt
cch vt t
VT
1 Vi Gabain len ru
6.400
cht
6.400
ni - kh 1,5
Th kho
Trng ban
( k)
( k)
( k)
m Th Kim Oanh
19
Bo co thc tp nghip v
Cng ty 20
Bin bn kim nghim
(Vt t, sn phm, hng ho)
Ngy 8 thng 06 nm 2006
Ban kim nghim gm:
1. Hong Huy Ci - Phng kinh doanh
2. L Tn Minh - Phng k thut - cht lng
3. T Th Kim Tuyn - K ton nguyn vt liu
4. Trn c Anh - Th kho
kim nghim cc loi
Kt qu kim nghim
Stt
cch vt t
VT
1 Mc 1010 - kh 1,12
8.000
8.000
2 Mc 1010 - kh 1,12
6.500
6.500
cht
Th kho
Trng ban
( k)
( k)
( k)
m Th Kim Oanh
20
Bo co thc tp nghip v
Mu s 01 -VT
n v: Cng ty 20
1 Gabain len ru
S lng
VT
m
Theo CT
6.400
Thc
n gi
Thnh tin
nhp
6.400
74.099,7 474..238.080
ni - kh 1,5
Cng (mt khon)
474..238.080
Th kho
Th trng n v
K ton trng
( k)
( k)
( k)
( k)
m Th Kim Oanh
21
Bo co thc tp nghip v
Mu s 01 -VT
n v: Cng ty 20
cch
S lng
VT
Theo CT
Thc
n gi
Thnh tin
nhp
1 Mc 1010 - kh 1,12
8000
8000
14.140 113.120.000
2 Mc 1012 - kh 1,12
6500
6500
14.140
91.910.000
205.030.000
Vit bng ch: Hai trm linh nm triu, khng trm ba mi nghn
ng.
Nhp ngy 08 thng 6 nm 2006
Ngi lp
Th kho
Th trng n v
K ton trng
( k)
( k)
( k)
( k)
m Th Kim Oanh
22
Bo co thc tp nghip v
2.2.3. Th tc xut nhp kho nguyn vt liu
Vic xut kho nguyn vt liu ch yu l xut dng cho sn xut sn
phm, mt s t c dng cho QLDN, chi ph sn xut chung.
Cn c vo nhu cu sn xut thc t ca cc x nghip v mc tiu hao
vt t do phng k thut cung cp v ban gim c cc x nghip da vo
qun c cc phn xng lit k cc loi nguyn vt liu cn dng trnh ln
(bao gm c s lng, quy cch, phm cht, chng loi) phng k hoch vt t
v lp phiu xut vt t trnh ln gim c. Sau khi c gim c ng
v k vo phiu xut cp vt t, k ton vt liu s cn c vo v cn c
vo s lng vt t cn trong kho vn m bo cht lng lp phiu xut kho
nu trong kho khng cn vt t phng k hoch s c cn b tip liu i mua
v. K ton nguyn vt liu ch lp phiu xut kho khi trong kho c nguyn
vt liu m bo cht lng.
Phiu xut kho c xc lp thnh ba lin v c ch k ph trch chung
tiu, ph trch n v s dng. Sau n v s dng vt liu xung lnh vt
liu. Th kho tin hnh xut vt liu v ghi s lng thc xut vo phiu, th
kho gi mt lin cho phng kinh doanh, lin hai sau khi vo th kho c
chuyn cho k ton vt liu lm c s ghi s sch k ton, lin ba giao cho
n v s dng
V d minh ho.
m Th Kim Oanh
23
Bo co thc tp nghip v
Cng ho x hi ch ngha Vit Nam
c lp - T do - Hnh phc
===========
H Ni, ngy 04 thng 6 nm 2006
K hoch cp vt t nm 2006
Cn c cp vt t phc v sn xut o C/B nm
Cp cho n v : x nghip 3
Kho: A
Stt
V vt
phm cht vt t
S lng
4.134
P p lin ru lt kh 1,5
4.596
1498,7
Cun
180
Khuy nu 15 ky
Ci
13.000
Khuy nu 20 ly
ci
13.000
Kha nha LQ
ci
2.500
ci
2.500
Nhn c 3
ci
900
Nhn c 4
ci
1300
Nhn c 5
ci
400
Ghi ch
m Th Kim Oanh
Lnh o phng
24
Cn b k hoch
Bo co thc tp nghip v
Cng ho x hi ch ngha Vit Nam
c lp - T do - Hnh phc
===========
H Ni, ngy 04 thng 6 nm 2006
K hoch cp vt t nm 2006
Cn c cp vt t phc v sn xut o lt nam
Cp cho n v : x nghip 2
Kho: A
Stt
V vt
phm cht vt t
S lng
Cun
1.019
Cun
638
Ci
84.000
Nhn c 90
Ci
6.000
Nhn c 95
Ci
32.000
Nhn c 100
Ci
16.000
Ghi ch
Lnh o phng
Cn b k hoch
m Th Kim Oanh
25
Bo co thc tp nghip v
Mu s 01 -VT
n v: Cng ty 20
4.134
4.134
P p lin ru lt kh 1,5
4.596
4.596
1498,7
1498,7
Khuy nu 15 ky
Khuy nu 20 ly
Kha nha LQ
8
9
VT
S lng
Stt
Yu cu
Cun 180
Thc xut
n gi
Thnh tin
180
Ci
13.000
13.000
ci
13.000
13.000
ci
2.500
2.500
Nhn c 3
ci
2.500
2.500
Nhn c 4
ci
900
900
Nhn c 5
ci
1300
1300
ci
400
400
Ngy 04 thng 6 nm 2006
Th trng n v
K ton trng
( k)
( k)
( k)
m Th Kim Oanh
26
( k)
Bo co thc tp nghip v
Mu s 01 -VT
n v: Cng ty 20
M
s
VT
S lng
Yu cu
Thc xut
Cun
1.019
1.019
Cun
638
638
Ci
84.000
84.000
Nhn c 90
Ci
6.000
6.000
Ci
32.000
32.000
Ci
16.000
16.000
Nhn c 95
Nhn c 100
n gi
Thnh tin
K ton trng
( k)
( k)
( k)
m Th Kim Oanh
27
( k)
Bo co thc tp nghip v
2.2.4. K ton chi tit nguyn vt liu
m bo tt cng tc qun l nguyn vt liu th phi theo di phn
nh cht ch tnh hnh nhp - xut - tn kho nguyn vt liu theo tng ch tiu
hin vt v ch tiu gi tr theo tng th, tng nhm, tng loi tng ni bo
qun. vic hch ton chi tit nguyn vt liu p ng c yu cu ny, th
tho v k ton hng tn kho c chung trch nhim trong vic qun l vt t
hng ho gia th kho v k ton c mi quan h, phi hp trong vic s dng
cc chng t, nhp, xut kho hch ton chi tit vt t hng ho theo phng
php ph hp.
hch ton chi tit nguyn vt liu phng k ton Cng ty p dng
phng php ghi s i chiu lun chuyn kho theo di v mt s lng
cn:
m Th Kim Oanh
28
Bo co thc tp nghip v
Th kho
Chng t
Din gii
SL nhp
SL xut
Tn kho
07/06 - 11/06
Xut tm - TT vt t sau
1.600
6.502,8
08/06 - 12/06
800
5.702,8
CB nam
10/06 - 12/06
Nhp vi Cng ty 28
6.400
12.102,8
144
SL nhp: 6.544
SL xut: 2.400
Tn cui: 12.246,8
Lp ngy 28 thng 06 nm 2006
K ton trng
m Th Kim Oanh
Ngi lp biu
29
Bo co thc tp nghip v
Th kho
Kho: Kho VT kho vt t
Vt t: Vt liu C99 Vi kat mc K 1,25
T ngy 01/6/2006 n ngy 28/06/2006
Tn u: 3.754
Chng t
Din gii
SL nhp SL xut
05/06 - 12/06
Nhp vi x nghip dt
76.256
10/06 - 13/06
Tn
kho
10.340
8.520
8.637
12.840
11.300
m Th Kim Oanh
Ngi lp biu
30
Bo co thc tp nghip v
phng k ton: k ton theo di nguyn vt liu da vo cc chng t
ban u l cc phiu nhp,. xut qun l thng qua b phn qun l vt liu
bng my vi tnh. Sau khi nhp d liu l cc chng t ban u, chng trnh
my s t ng lp vo nhng bng k phiu nhp, bng k phiu xut, tng
hp pht sinh nhp, xut tn.
S k ton vt liu cng ty 20:
Chng t vt t
S chi tit vt t
S
chi
Phiu nhp
Th kho
tit
nguyn
vt
Phiu xut
Tng hp N-X-T
liu
In phiu nhp, phiu
xut, bng k
Phiu iu chuyn
m Th Kim Oanh
31
Bo co thc tp nghip v
Phn III
K ton tng hp nhp nguyn vt liu cng ty 20
3.1. K ton tng hp nhp nguyn vt liu Cng ty 20
k ton tng hp nhp kho vt liu, Cng ty 20 s dng cc ti
khon sau:
Ti khon 152 - nguyn vt liu TK ny c m thnh ti khon cp 2
nh sau:
TK 1521 - nguyn liu, vt liu chnh
TK 1522 - vt liu ph
TK 1523 - nhin liu
TK 1424 - ph tng sa cha thay th
TK 1425 - Bao b v vt liu khc
TK 331 - phi tr ngi bn ti khon ny dng phn nh quan h
thanh ton gia cng ty vi ngi cung cp vt t, ngi nhn thu v cc
khon u t.
TK 133 - Thu GTGT c khu tr
Ti khon ny dng phn nh s thu GTGT u vo c khu tr,
khu tr v cn c khu tr
Ngoi cc TK trn, k ton tng hp nhp kho vt liu ti cng ty 20
cn s dng cc ti khon lin quan nh: TK 111, 112, 141, 621, 336
Cc nghip v nhp, xut vt liu ti cng ty din ra thng xuyn lin
tc v vt liu ca cng ty rt a dng nhiu chng loi nn cng ty s
dng phng php k khai thng xuyn hch ton gip cho vic hch ton
nhp xut nguyn vt liu c thun tin v hnh thc k ton cng ty p
dng l "Nht k chung".
Vic theo di v mt gi tr cc nghip v nhp kho, xut kho vt liu
c k ton thc hin trn my vi tnh. Khi nhn c cc chng t ban u,
k ton ly d liu t cc chng t nhp vo my tnh v s c t ng
nh khon ton b cc nghip v pht sinh da trn c s danh mc vt liu,
m Th Kim Oanh
32
Bo co thc tp nghip v
danh mc dng nhp, xut vt liu, danh mc nh khon vt liu c
ng k phn t in ca chng trnh BALANCE. K ton c th theo di
cc nghip v hp ng, cng n vi tng n v (tng khch hng) trn my
thng qua phn nghip v trn cc phiu nhp, phiu xut c k ton vt
liu vo my. Cui thng sau khi chy tng hp, k ton my s t tnh v cp
nht li gi vn ca vt liu nhp, xut kho, a ra bng k chng t theo i
tng, bng k chng t theo ti khon i ng, bng k chng t theo nghip
v s ci, tng hp pht sinh theo ti khon i ng tng hp pht sinh theo
i tng.
Vt liu nhp ca cng ty hu ht l mua ngoi nn ny sinh quan h
thanh ton gia cng ty tin hnh. Hnh thc thanh ton c th l tr tin
trc, tr bng tin mt, tr bng tin gi ngn hng hoc tr sau. Vi nhng
l hng mua l, s lng t, gi tr khng cao cng ty c th thanh ton ngay
bng tin mt hoc ngn phiu, i vi nhng l hng c gi tr ln cng ty
khng th thanh ton ngay cho ngi cung cp c th k ton phi phn nh
theo di n phi tr cho ngi cung cp cho n khi c kh nng thanh
ton c (tho thun vi ngi cung cp v thi hn thanh ton) th tin hnh
thanh ton xo n.
m Th Kim Oanh
33
Bo co thc tp nghip v
N TK 152: gi cha c thu
N TK 133: s thu GTGT u vo
C TK: 111, 112: tng tin thanh ton
V d: cn c vo phiu nhp kho s 36 ngy 26/06/2006 v phiu chi
s 23 ngy 26/06/2006 nhp kho kho nha mua ca cng ty Thnh Ho
thanh ton ngay bng tin mt, k ton ghi:
N TK: 152
5.634.000
N TK: 133
563.400
C TK: 111
6.197.400
m Th Kim Oanh
34
Bo co thc tp nghip v
N TK 152 (gi cha c thu)
N TK 133 s thu GTGT u vo
C TK 141 tng s tin thanh ton
V d: Theo ho n s 033226 nhp than (anh c) s tin vt liu
8.630.000, tin thu GTGT 863.000 tng s tin thanh ton 9.493.000 k ton
phn nh nh sau:
N TK: 152
8.630.000
N TK: 133
863.000
C TK: 141
9.493.000
543.245.900
543.245.900
Trng hp vt liu xut tha chng loi hoc phn xng may cn i
li chng loi khi nhp li kho vt liu k ton ghi:
N TK: 152
C TK 621
V d theo phiu nhp kho ngy 27/06/2006 ng ch Tm - phn
xng ct x nghip may 2 nhp li vi Gabadin len ru ni do khng ng
chng loi yu cu vi gi tr l 4.671.000 k ton nh khon nh sau:
m Th Kim Oanh
35
Bo co thc tp nghip v
N TK: 152
4.671.000
C TK: 621
4.671.000
m Th Kim Oanh
36
Bo co thc tp nghip v
Bng tng hp pht sinh theo i tng lp theo di tng nhp, tng
xut trong nguyn vt liu theo tng i tng cung cp, i tng s dng,
s liu c lp bng c da vo bng chi tit cng n, bng k phiu nhp,
phiu xut s pht sinh s c tnh vo cui ngy ca ngy cui thng.
Bng k ho n chng t ca hng ho mua vo c lp theo di
s thu GTGT u vo, k ton da vo ho n chng t hng ho mua vo
lp vo my sau my s t ng lp bng k ho n chng t ca hng
ho mua vo theo nhng ch tiu lp v chng trnh my tnh t ng.
m Th Kim Oanh
37
Bo co thc tp nghip v
Biu VCT - 01
Bng k phiu nhp
T ngy 01/06/2006 n ngy 28/06/2006
Chng t
S
N
01/06 03/06
02/06 05/06
02/06 05/06
04/06 06/06
04/06 06/06
Din gii
Ti ng tt kinh t Ci
(BB001)
Nhp ti ng bt tt kho
vt t cng ty in hng
khng (K0419) 331 BB 001
ti ng tt kinh t
Vi phin ru - kh 1,25m
(VLC 032) nhp vi kho vt
t x nghip dt (XXN71)
336 VLC 032 - phin ru K1,25m
Vi ka t mc - kh 1,25 m
(VLC009) nhp vi kho vt
t x nghip dt (NXN 71)
336
VLC 009 - ka t mc
K1,25m
Ti PE 40 x 60 ci (BB002)
Nhp ti PE 40x60 kho vt
t Cng ty may thu thnh
cng 331 BB 002 ti PE 40
x 60 ci
Ti PE 32 x 55 ci (BB
003) Nhp ti PE 32 x 55
kho vt t Cng ty may
thnh cng (KD0129) 331
BB 003 ti PE 32 x 55 ci
.
m Th Kim Oanh
38
S lng
Gi
Tin
115.400
310
35.774.000
136.700
3.974 543.245.900
76.256
7.528 574.055.168
2.000
123,5
247.000
20.000
111,8
2.236.000
..
Bo co thc tp nghip v
T bng k phiu nhp, my vi tnh s chuyn vo bng tng hp pht
sinh nhp theo nhm vt liu v c ghi chp theo gi tr vt liu s lng
nhp ng thi theo di chi tit cng n, my tnh s chuyn s liu vo s
chi tit cng n TK 331 theo tng tn ngi bn v s chi tit cng n TK
336 ca tng x nghip thnh vin, phiu nhp v my tnh s t nh khon
sau my s lp bng tng hp pht sinh TK 152 theo tng i tng.
Biu VNT - 01
tng hp pht sinh nhp
T ngy 01/06/2006 n ngy 28/06/2006
M vt t
Tn vt t
VT
VLC
VLC 001
VL C002
VLC 003
VLC 004
..
PL
PL 001
Vt liu ph
Ch mu 121-60/3-500m/c
Ch trng 60/3-5000 m/c
PL 002
.
NL
NL 001
NL 002
NL 003
..
Nhin liu
Xng MOGA 92
Xng MOGA 83
Du cu 90
PT
BB
BB 001
BB 002
BB003
m Th Kim Oanh
S lng
Thnh tin
8.250
79.548
8.934
6.487
6.254.387.198
611.322.525
1.756.250.340
298.073.976
210.562.000
Cun
2.200
278.927.145
39.773.800
Cun
2.200
34.256.200
.
2.600
650
640
..
28.668.800
14.040.000
3.315.000
9.891.200
.
m
m
kg
kg
Lt
Lt
Lt
.
39
Ci
Ci
Ci
115.400
2.000
20.000
38.257.000
35.774.000
247.000
2.236.000
6.600.240.143
Bo co thc tp nghip v
Din gii
TKU
PS n
Nhp vi phin ru XN 71
Trng cn b qun l GD
DDT tr tin XN 7
X nghip may Thnh Long Nam nh tr tin XN
152
112
543.245.900
27.560.000
112
21.816.000
PS n
PS c
PS c
592.621.900
D c cui k 8.908.562.511
m Th Kim Oanh
40
Bo co thc tp nghip v
Chng t
N
S
012840
065410
015635
028712
036560
001246
..
01
07
09
04
06
08
.
Thu GTGT
u vo
Tn n v, ngi bn
Cng ty ng
Cng ty may thu Thnh Cng
Cng ty 28 - TCHC
Cng ty 247
Cng ty ho dt
Cng ty TNHH Hu Ngh
.
26.240.810
6.145.820
584.638
1.939.700
564.926
9.364.600
..
Ghi ch
Mua chn tt nh
Mua vi
Mua si chun
Mua ti PE
Mua vi
Mua vi
..
Ngi lp biu
m Th Kim Oanh
41
Bo co thc tp nghip v
K ton ghi:
N TK: 621
62.156.800
C TK: 152
62.156.800
Khi xut kho vt liu cho QLDN, sn xut chung k ton ghi
N TK: 642
N TK 627
C TK 152
V d; cn c vo phiu xut kho s 53/06 ngy 25/06/2006 xut kho
vt t cho QLDN, tr gi vt liu 340.078
K ton ghi
N TK 642: 340.078
C TK 152: 340.078
Cn c phiu xut kho s 54/06 ngy 26/06/2006 xut kho vt t cho
qun l phn xng (x nghip 5) gi tr vt liu xut kho l: 3.516.120 k
ton ghi:
N TK 627: 3.516.120
C TK 152: 3.516.120
Xut kho vt liu thu ngoi gia cng ch bin k ton ghi
N TK: 154
C TK 152
V d cn c vo phiu xut kho s 45 ngy 21/06/2006 xut vt liu
thu ngoi gia cng ch bin k ton ghi:
N TK 154: 230.641.215
C TK 152: 230.641.215
Trng hp vt liu Cng ty xut kho bn k ton ghi
N TK: 632
C TK 152
V d phiu xut kho s 47 ngy 21/06/2006 xut bn vi phin ru cho
Cng ty 26 k ton ghi:
m Th Kim Oanh
42
Bo co thc tp nghip v
N TK 632: 217.814.652
C TK 512: 217.814.652
Cn c vo phiu xut kho vt liu (mu phiu nu phn 3.2.1.2)
k ton ghi gi tr thc t v tnh thnh tin sau nhp s liu vo my tnh
theo cc ch tiu: s phiu, ngy lp phiu, tn vt liu, n v s dng, s
lng vt liu, s tin cui thng my s t lp bng k phiu xut.
Biu VCT - 02
12/06 09/06
13/06 10/06
Din gii
S lng
Vi Gabain len ru kh
1.5
Xut vi Gabain len ru
1600
ni -k 1,5 kho vt t cho x
nghip may 2
VLC 002 GP len ru ni
-k 1,5
Si Ne 32 KG
(VLC 003)
X nghip dt (NXN 71)
8264
VLC003 si Ne 32
.
Vi kat mc -k 1,25
Kho vt t cho x nghip
may sn xut o cc tay 19780
LQ v QPCS nam LQ
VLC 009 vo kate K 1,25
.
m Th Kim Oanh
43
Gi
Tin
74099,7
32457
7130
..
Bo co thc tp nghip v
T bng k phiu xut, my tnh s chuyn vo bng tng hp pht sinh
xut theo tng nhm vt liu v ghi chp theo s lng v gi tr vt liu xut
Biu VCT - 02
M vt t
Tn vt t
VT
VLC
VLC 001
VL C002
VLC 003
VLC 004
VLC 005
..
Vt liu chnh
Gabain len ru ni kh
1,5
Gabain pc 8045-kh
1.5
Si Ne 32-conton chi th
Si khn mt 34/2 mc
Pplin pevi c a - kh 1.4
Vt liu ph
Ch mu 121-60/3-5000m/c
Ch trng 60/3-5000 m/c
m
m
Kg
Kg
Kg
m
.
PL
PL 001
PL 002
.
Nhin liu
Xng MOGA 92
Xng MOGA 83
Du cu 90
PT
PT 001
BB
BB 001
BB 002
Bao b
Ti ng tt kinh t
Ti PE 40x60
..
m Th Kim Oanh
Thnh tin
8452.9
85.000
8.578
4.523,6
32.588
7.724.344.037
616.093.752
1.908.675.000
286.196.392
149,278,800
670.921.744
Cun
Cun
2.200
2.200
Lt
Lt
Lt
.
2.300
620
574
..
865.742.106
63.638.080
62.942.800
.
26.981.700
12.420.000
3.157.900
8.870.800
.
46
.
820.412
340.078
..
140.000
16.000
..
60.752.150
48.622.000
232.480
Tng cng
S lng
8.678.640.405
44
Bo co thc tp nghip v
T bng k phiu xut, bng tng hp pht sinh xut my tnh s
chuyn s liu vo bng tng hp pht sinh theo i tng v bng tng hp
pht sinh theo ti khon i ng (mu bng nu phn 2.3.3.2)
S nht k chung l s k ton tng hp dng ghi chp cc nghip v
kinh t ti chnh pht sinh theo trnh t thi gian v thc hin vic phn nh
theo quan h i ng ti khon phc v cho vic ghi s ci.
Kt cu v phng php ghi s
- Ct 1: ghi ngy, thng ghi s
- Ct 2 + 3: ghi s v ngy thng lp ca chng t dng lm cn c ghi
s.
- Ct 4: ghi ni dung nghip v kinh t chnh pht sinh
- Ct 5: nh du cc nghip v ghi s nht k chung c ghi vo
s ci.
- Ct 6: ghi s liu cc ti khon ghi n, ghi c theo nh khon cc
nghip v k ton pht sinh. Ti khon ghi n c ghi trc, ti khon c ghi
c ghi sau, mi ti khon c ghi mt dng ring.
- Ct 7: ghi s tin pht sinh cc ti khon n
- Ct 8: ghi s tin pht sinh cc ti khon ghi c
Cui trang s cng pht sinh lu k chuyn sang trang sau
u trang s ghi s cng trang trc chuyn sang.
m Th Kim Oanh
45
Bo co thc tp nghip v
S nht k chung
n v tnh: ng
NT
ghi
s
Chng t
Din gii
ghi s
01
ci
SH
TK
PS n
PS c
152
may QPCS
02
621 26.489.760
26.489.760
152
lt nam
03
02 Xut bn bt h vi cho
Cng ty 26
04
162
632 394.505.756 394.505.756
03 Xut bn vi mn
155
01
03 Nhp ti ng bt tt
152
39.465.892
39.465.892
331
04
621 4.864.340
152
. ..
m Th Kim Oanh
4.864.340
46
Bo co thc tp nghip v
s ci ti khon
TK
Din gii
PS n
PS c
621
182.589.750
621
26.489.760
CS nam LQ (XN 2)
01/06
02/06
632
110.450.740
03/06
621
394.505.756
03/06
01 Nhp ti ng bt tt (Cng
331
ty hng khng)
04/06
621
4.864.340
QPCSC (XN3)
.
PS n
6.600.240.143
PS c
8.678.640.405
n 1.111.560.558
cui k
Ngy 28 thng 06 nm 2006
K ton trng
m Th Kim Oanh
Ngi lp biu
47
Bo co thc tp nghip v
Kt lun
Nhng vn cn c ci thin v hon thin cho ph hp vi iu
kin hin nay trong cng tc qun l s dng v k ton nguyn vt liu
Cng ty 20.
Qua thi gian tm hiu thc t v thc ti cng ty 20 ti nhn thy cn
b phng k ton ca cng ty ni chung v b phn k ton nguyn vt liu
ni ring lun hon thnh tt nhim v c giao, khng ngng nng cao
trnh nghip v chuyn mn v t c nhng thnh tch ng k. Nhng
bn cnh nhng thnh tch t c ti thy vn cn mt s hn ch nht
nh cn c ci thin nhm p ng yu cu cng tc qun l hot ng sn
xut kinh doanh ca cng ty l:
- V th tc nhp kho nguyn vt liu
Nh ni trong phn thc trng k ton ca Cng ty 20 th tc nhp
kho ni chung l hp l. Th nhng trong thc t khng phi lc no trnh tu
nhp kho nguyn vt liu ca cng ty cng nh vy m th tc ch p
dng i vi nguyn vt liu nhp kho vi s lng v gi tr ln, mt s ln
nhp kho vi khi lng v gi tr nh. C mt s nguyn vt liu nhp kho
vi ga tr nh khc th khng tun theo th tc m ch lm n gin l khi
nguyn vt liu v n kho cn b tip liu mang ho n ln phng k ton,
k ton nguyn vt liu cn c vo ho n lp phiu nhp kho, phiu nhp
kho lp thnh hai lin, mt lin k ton gi li, mt lin cn b tip liu mang
xung cho th kho lm cn c nhp kho v ghi vo th kho sau th kho k
xc nhn vo phiu nhp kho. y l mt hn ch ca cng tc k ton
nguyn vt liu v nhng ln nhp kho khng tun theo nhng quy nh,
khng kim nghim vt liu nhp kho s c th dn n nhng kt qu xu
nh: mt s vt liu km phm cht, h hng, mt mt m th kho vn cho
nhp kho; trch nhim ca cn b tip liu (ngi i mua) s khng cao.. c
th dn n nhng thit hi cho cng ty.
- V xut kho nguyn vt liu
m Th Kim Oanh
48
Bo co thc tp nghip v
V c bn th tc xut kho l hp l, l khi c giy xut nhu cu s
dng v k hoch xut vt t c lnh o duyt k ton vit phiu xut kho.
Nhng cng ty c trng hp cn b tip liu mua vt t v chuyn thng
cho x nghip m khng lm th tc nhp - xut kho qua phng k ton m
ch k giy bin nhn vi cn b x nghip: hoc c trng hp k ton cn c
vo yu cu ca x nghip cn s dng vit phiu xut kho sau s thanh
ton vt t sau. Nh vy k ton nguyn vt liu khng thc hin c chc
nng gim st ca mnh trong khu s dng nguyn vt liu, cng tc hch
ton nguyn vt liu gp nhiu kh khn.
V cng tc k ton chi tit nguyn vt liu
Cng ty p dng phng php ghi s i chiu lun chuyn hch
ton chi tit nguyn vt liu, iu ny nhn chung l ph hp vi trnh k
ton v cc nghip v kinh t pht sinh. Phng php ny c u im l vic
ghi chp n gin theo di cht ch tnh hnh bin ng s liu ca tng th
vt liu theo tng ch tiu s lng v gi tr. Tuy nhin cng cn mt s hn
ch l vic ghi chp cn trng lp v ch tiu s lng vt liu gia th kho v
k ton. Mt khc cc nghip v nhp xut ca cng ty hng ngy c mt s
kho din ra nhiu ln trong ngy m th kho c ba ngy mi tp hp phiu
nhp, phiu xut gi ln cho k ton vt liu. Nh vy s dn vic k ton
kh theo di tnh hnh nhp xut nguyn vt liu mt cch thng xuyn, cht
ch.
Ph liu thu hi
Ti cng ty ph liu thu hi nhp kho khng lm th tc nhp kho trong
khi cc loi ph liu thu hi (vi vn cc loi) c th tn dng ti sn xut
i vi cc mnh vi to cn tn dng c, ch mt t loi vi vn rt nh mi
loi b, thi loi ph liu ca cng ty a v nhp kho khng c phn nh
c v ch tiu s lng trn s sch no c. Nh vy s dn n tnh trng hao
ht mt mt, h hng. S ph liu thu hi c trong kho n cui mi qu
k ton mi nh gi theo gi c tnh ca tng s ph liu trong kho khi
kim k tnh vo thu nhp bt thng sau cho xut kho ti sn xut.
m Th Kim Oanh
49
Bo co thc tp nghip v
Vic hch ton nh th l khng ph hp vi gi tr ph liu thu hi s nh
hng ti gi thnh sn phm sn xut, nu hch ton nh th vic tnh ton
gi thnh s khng c chnh xc v nh hng ti mc tiu h gi thnh sn
phm ca cng ty.
K ton tng hp nguyn vt liu
V m ti khon 002 "vt t hng ho nhp gi h, nhn gia cng"
Cng ty c mt khi lng ln sn phm l hng gia cng cho bn
ngoi. i vi hng gia cng nhng nguyn vt liu chnh l do bn yu cu
gia cng cung cp. Cng ty cung cp nhng nguyn vt liu ph v nguyn vt
liu ph gia. Cng ty m s theo di ring c v ch tiu s lng v ch
tiu gi tr. Khi thanh ton hp ng gia cng th bn yu cu gia cng tnh
ton s lng vt liu xut dng vo sn xut, s cha xut dng tr li cho
bn yu cu gia cng. Hin nay Cng ty k ton cha m ti khon ngoi
bng theo di ring TK 002 m ch m s chi tit theo di ch tiu s
lng. Nh vy k ton khng theo di c gi tr nhn gia cng do s
kh theo di, phn nh c tnh hnh bin ng v gi tr ca vt liu nhn
gia cng. M i vi vt liu nhn gia cng i hi cng ty phi qun l, bo
qun cht ch nh i vi ti sn ca cng ty v s dng theo hp ng k
kt. V vy cng ty nn m ti khon 002 k ton theo di tnh hnh bin
ng ca vt liu ny mt cch chnh xc, cht ch t c bin php qun
l tt hn.
- V lp bng phn b nguyn vt liu
Hin nay, k ton vt liu cng ty khng lp bng phn b nguyn vt
liu, vic qun l nguyn vt liu ch yu l da vo nh mc nguyn vt liu
cho mt n v sn phm lm cn c cho vic tnh gi thnh do khng thy
c kt cu nguyn vt liu dng cho sn xut thc t nh th no. V vy s
lm nh hng n cng tc qun l ca cc nh qun tr doanh nghip.
Nguyn vt liu l mt trong ba yu t c bn khng th thiu c
trong qu trnh sn xut kinh doanh ca bt c doanh nghip sn xut no. Ti
Cng ty 20 chi ph nguyn vt liu chim mt t trng ln trong gi thnh sn
m Th Kim Oanh
50
Bo co thc tp nghip v
phm, chnh v vy vic hch ton chnh xc cn l iu kin qun l cht
ch ti sn ca Cng ty. Cng ty 20 hiu r vai tr ca cng tc k ton
nguyn vt liu l mt ti thit yu trong hch ton gi thnh.
Qua thi gian thc tp ti Cng ty 20, em cp n mt s kha
cnh nhm hon thin cng tc k ton nguyn vt liu ngy cng ph hp
hn vi iu kin hin nay ca cng ty. iu ny gip em cng c thm
nhng kin thc thc t ngoi nhng kin thc l lun hc c trng,
qua rt ra c nhng kinh nghim hc tp cho bn thn. Nhn thy nhng
u im cn pht huy v mt s hn ch cn khc phc em mnh dn
xut mt s kin vi mong mun hon thin cng tc t chc k ton
nguyn vt liu Cng ty.
m Th Kim Oanh
51
Bo co thc tp nghip v
mc lc
Li ni u ....................................................................................................... 1
Phn I: Cc vn chung v t chc k ton ca Cng ty 20 .................... 2
1.1. c im chung v Cng ty 20 .............................................................. 2
1.2. c im t chc b my k ton ca Cng ty...................................... 2
1.3. c im t chc b s k ton ti Cng ty........................................... 4
1.4. Cc ch v phng php k ton p dng ti Cng ty ...................... 5
Phn II: T chc cng tc k ton chi tit nguyn vt liu Cng ty 20... 7
2.1. c im chung v nguyn vt liu s dng ti Cng ty ....................... 7
2.1.1. Phn loi nguyn vt liu .............................................................. 10
2.1.2. nh gi nguyn vt liu............................................................... 12
2.2. Chng t k ton s dng k ton nguyn vt liu ti Cng ty............ 15
2.2.1. Chng t s dng: ......................................................................... 15
2.2.2. Th tc nhp kho nguyn vt liu ................................................. 15
2.2.3. Th tc xut nhp kho nguyn vt liu ........................................ 23
2.2.4. K ton chi tit nguyn vt liu..................................................... 28
Kt lun .......................................................................................................... 48
m Th Kim Oanh
52
Bo co thc tp nghip v
Nhn xt ca n v thc tp
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m Th Kim Oanh
53