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Bo co thc tp nghip v

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

1.1. c im chung v Cng ty 20


Cng ty 20 l doanh nghip Nh nc trc thuc TCHC - BQP.
Tn giao dch: Cng ty 20
Tn giao dch quc t; GRAMIT - TEXTILE - COMPANY - No 20 (vit
tt l GATECONO 20)
Gim c Cng ty: Chu nh Qu
a ch: 35 Phan nh Git - Thanh Xun - H Ni.
Giy php kinh doanh s: 110965
S hiu ti khon ti Ngn hng Thng mi c phn Qun i l:
3611.01.0144.01
Cng Ty 20 Tng cc Hu cn B quc phng l mt trong nhng
doanh nghip ra i sm nht ca ngnh hu cn qun i. 40 nm xy dng
v trng thnh ca Cng Ty gn lin vi qu trnh pht trin ca ngnh hu
cn ni ring v nn cng nghip quc phng ca t nc ta ni chung.
Cng Ty c thnh lp theo quyt nh s 467/Q - QP ngy 4/8/1993
v quyt nh s 119/ M - DN ngy 13/3/1996 ca vn phng chnh ph.
Nhim v ca Cng ty l:
- Sn xut cc sn phm quc phng, ch yu l hng dt may theo k
hoch hng nm v di hn ca Tng cc Hu cn B quc phng.
- Sn xut v kinh doanh cc mt hng dt may phc v cho nhu cu tiu
th trong nc v tham gia xut khu.
- Xut nhp khu cc sn phm, vt t, thit b, phc v cho sn xut
cc mt hng thuc ngnh may dt ca cng ty.
1.2. c im t chc b my k ton ca Cng ty
B my k ton ti Cng ty 20 c t chc ph hp vi hnh thc t
chc k ton kiu tp trung. Hin nay c i ng k ton lm vic ti phng

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

Nhim v ca b my k ton c phn cng nh sau:


- Trng phng K ton (K ton trng): chu trch nhim phn cng
nhim v, cng vic cho cc nhn vin, ph trch tng hp v cng vic ca
mnh.
- K ton tng hp (Ph phng): chu trch nhim ghi s nht k chung
ca Cng ty, lu tr ton b chng t k ton v bo co k ton ca Cng ty
theo qu, nm lp chng t hch ton ca Cng ty, k ton tng hp ton cng
ty. Kim tra chnh xc ca tng n v ni b. Trnh k ton trng ca Cng
ty phng n x l s liu trc khi tng hp ton Cng ty, lp v lu tr s
NKC, s ci ti khon v s k ton khc.
- K ton TSC v XDCB (Tr l): c nhim v lp s theo di lu tr
chng t tng gim TSC hng dn cc n v trc thuc hch ton TSC
trong trng hp iu chuyn ni b Cng ty. Lp bo co chi tit, tng hp
tng gim TSC phi hp cng cc phng ban v cc b phn c lin quan
lm th tc thanh ton TSC khu hao ht, quyt ton cc hp ng mua
bn thit b my mc.

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

Ghi hng ngy


Ghi nh k hoc cui thng
i chiu
1.4. Cc ch v phng php k ton p dng ti Cng ty
Cng ty 20 l mt n v Quc phng vi nhim v v ngnh ngh kinh
doanh ch yu l may o qun trang qun phc cho cn b chin s trung v
cao cp trong qun i nn cng tc c nhng nt c th ring.
Trc ht, ngun vn ch yu l t ngn sch Nh nc. Hng nm
Cng ty c nhim v hon thnh ch tiu trn giao v nu c s thay i trong
ch chnh sch ca Nh nc cng nh v gi cc loi vt t u vo,
lng cho cn b - CNV th u phi r sot li tt c nh mc ca sn phm
tng hp, tnh ton v xy dng li gi thnh (Z) thanh quyt ton vi trn.
Sn phm hon thnh cung cp cho qun i.

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

Cty mua m vai o s mi ca Cty Dt may H Ni, s tin cha c


thu GTGT l: 1.946.000 ng, thu GTGT 10%, Tng s tin phi
thanh ton l : 2.140.600 ng. Cty mua m vai o s mi v dng
cho sn phm khng chu thu GTGT theo phng php khu tr.
Tr gi vn thc t ca m vai o s mi nhp kho = 2.140.600 ng.
b) i vi ph liu thu hi: Gi thc t ca ph liu thu hi thng do
Gim c Cng ty quyt nh.
c) i vi vt liu xut kho: do gi ca nguyn vt liu trong mi ln
nhp c s thay i, phn nh theo di c cht ch, ph hp khi xut kho
nguyn vt liu k ton tnh ton thc t nguyn vt liu theo phng php
n gi bnh qun gia quyn trc mi ln xut. Theo phng php ny k
ton tin hnh thc hin nh sau: Trc mi ln xut k ton tnh tng gi tr
nguyn vt liu tn u k (nu c) v tng gi tr nguyn vt liu nhp trong
k nhng trc ln ri chia ra tng s lng nguyn vt liu tn u k v
s lng nguyn vt liu nhp trong k trc ln xut s c n gi bnh
qun gia quyn. Ly n gi bnh qun gia quyn nhn vi s lng nguyn
vt liu xut kho ln s c tr gi thc t ca nguyn vt liu xut. Nu
ln xut khng xut ht s lng tn u k v nhp trc ln xut th
s d cn li nh tn thc hin tnh n gi xut cho ln sau. Nhng ln
xut sau tnh tng t nh ln xut trc.
Vic p dng phng php ny cho php theo di c c s lng v
gi tr nguyn vt liu ngay sau mi ln xut kho m khng phi i n cui
k hch ton mi tnh gi c.
Mc d cng ty tin hnh hch ton theo thng nhng cng ty li tnh
n gi thc t bnh qun gia quyn sau mi ln xut thun tin cho cng
tc k ton nguyn vt liu. Vic tnh ton gi thc t nguyn vt liu xut
kho c thc hin trn s chi tit nguyn vt liu i vi tng th theo
chng trnh my tnh t ng.

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

S lng NVL; xut kho

n gi thc t; bnh qun


n gi thc
t bnh qun

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

VD.Tnh gi thc t xut kho vi Gabain len ru ni - kh 1,5


Tn u thng: s lng 8.102,8m
Ngy 07/06 xut: s lng 1600m

Tng tin 600.415.160

Ngy 08/06 xut: s lng 800m


Ngy 10/06 xut: s lng 6400 m
Tr gi nguyn vt liu xut kho c tnh nh sau:
Tr gi nguyn vt liu xut kho ngy 06/06
n gi bnh qun gia quyn (G)
G=

600.415.160
= 74.099,7
8102,8

Tr gi thc t vi xut kho 07/06 l:


1600 x 74.099,7 = 118.599.520
Tr gi thc t vi xut kho 08/06 l:
800x 74.099,7 = 59.279.760
Tr gi thc t vi xut kho 10/06 l:
6400x74.099,7 = 474.238.080
Tr gi thc t vi Gabain len ru ni kh 1,5 xut kho ngy 07/06 l
n gi bnh qun gia quyn

G=

600.415.160 + 118.599.520 + 59.279.760 + 474.238.080


8.102,8 + 1.600 + 800 + 6.400

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.

2.2. Chng t k ton s dng k ton nguyn vt liu ti Cng ty


2.2.1. Chng t s dng:
Trong hot ng sn xut kinh doanh ca doanh nghip, cc nghip v
kinh t pht sinh lin quan n vic nhp, xut nguyn vt liu u phi c
lp chng t k ton mt cch kp thi, y , thng nht, chnh xc theo
ng ch ghi chp ban u v vt liu c Nh nc quy nh.
Theo "H thng ch k ton doanh nghip" hng dn v chng t
k ton ban hnh theo quyt nh s 1141-TC/Q/CKT ngy 01/11/1995
ca B Ti chnh quy nh vic hch ton vt liu s dng cc chng t k
ton.
Phiu nhp kho (mu s 01-VT)
Phiu xut kho (mu s 02 - VT)
Phiu xut kho kim vn chuyn ni b (mu s 03-VT)
Phiu xut vt t theo hn mc (mu s 04-VT)
Phiu bo vt t cn li cui k (mu s 07-VT)
Bin bn kim k vt t, sn phm hng ho (mu s 08-VT)
Ho n kim phiu xut kho (mu s 08-BH)
Ho n cc ph vn chuyn (mu s 03-BH)
Cc chng t k ton thng nht bt buc doanh nghip phi lp kp
thi, y theo ng quy nh v mu biu, ni dung, phng php lp v
cc chng t k ton v k ton nguyn vt liu phi c lun chuyn theo
trnh t, thi gian hp l do k ton trng quy nh, ngi lp chng t phi
chu trch nhim v cc chng t lp (v tnh hp l v hp php) i vi
cc nghip v kinh t ti chnh pht sinh.

2.2.2. Th tc nhp kho nguyn vt liu


m Th Kim Oanh

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:

H tn ngi mua hng: Ch Ho


n v: Cng ty may 20

Stt
1

a ch: Thanh Xun - H Ni

S TK

Hnh thc thanh ton: H 2/6/2006

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

Cng thnh tin hng

474.238.080

Thu sut GTGT 10%

47.423.808

Tng cng tin thanh ton

521.661.880

S tin vit bng ch: Nm trm hai mi mt triu, su trm su


mt nghn tm trm tm mi ng.
Ngi mua hng

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:

H tn ngi mua hng: /c Ho


n v: Cng ty may 20
a ch: Thanh Xun - H Ni

S TK

Hnh thc thanh ton: H 15-19/6/2006

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

Cng tin hng

205.030.000

Thu sut thu GTGT 10%

20.503.000

Tng cng tin thanh ton

225.533.000

S tin vit bng ch: Hai trm hai nm triu, nm trm ba ba


nghn ng chn
Ngi mua hng

K ton trng

Th trng n v

(k h tn)

(k h tn)

(k h tn)

Ngy 10/6/2006 ho n s 047250 ca Cng ty 28 v ngy 08/6/2006


ho n s 46955 ca Cng ty TNHH Hu Ngh v khi hng v phng KCS
nhn c ho n v xung kho cng th kho tin hnh kim nghim ton b

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

Tn nhn hiu quy

cch vt t

VT

S lng theo SL khng SL khng ng Ghi


chng t

quy cch quy cch phm ch


phm cht

1 Vi Gabain len ru

6.400

cht

6.400

ni - kh 1,5

kin ca ban kim nghim: S vt t trn kiu kin nhp kho


i din k thut

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

Tn nhn hiu quy

cch vt t

VT

S lng theo SL khng SL khng ng Ghi


chng t

quy cch quy cch phm ch


phm cht

1 Mc 1010 - kh 1,12

8.000

8.000

2 Mc 1010 - kh 1,12

6.500

6.500

cht

kin ca ban kim nghim: S vt t trn kiu kin nhp kho


i din k thut

Th kho

Trng ban

( k)

( k)

( k)

Cn c vo bin bn kim nghim, th kho tin hnh nhp kho vt liu


v lp phiu nhp kho.
Mu phiu nhp kho v hai ha n trn.

m Th Kim Oanh

20

Bo co thc tp nghip v

Mu s 01 -VT

n v: Cng ty 20

Ban hnh theo mu s 1141/TC/Q/CKT

a ch: Thanh Xun H Ni

Ngy 01/11/1995 ca BTC

Phiu nhp kho


Ngy 21 thng 06 nm 2005
N TK 152
C TK 331
H tn ngi giao hng: Cng ty 28
Theo hp ng s 04725 ngy 10 thng 06 nm 2006
Nhp ti kho : A
Stt

Tn nhn hin quy M


cch

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

Vit bng ch: Bn trm by mi bn triu hai trm ba tm nghn


khng trm tm mi ng .
Nhp ngy 10 thng 6 nm 2006
Ngi lp

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

Ban hnh theo mu s 1141/TC/Q/CKT

a ch: Thanh Xun H Ni

Ngy 01/11/1995 ca BTC

Phiu nhp kho


Ngy 08 thng 06 nm 2005
N TK 152
C TK 331
H tn ngi giao hng: Cng ty TNHH Hu Ngh
Theo hp ng s 46995 ngy 08 thng 06 nm 2006
Nhp ti kho : A
Stt

Tn nhn hin quy

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

Cng (mt khon)

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

Tn, nhn hiu, quy cch

V vt

phm cht vt t

S lng

Gabain p c tm than kh 1,5

4.134

P p lin ru lt kh 1,5

4.596

Bng 100 G/M2 kh 1,12

1498,7

Ch 407 - 60/3 - 5000 m

Cun

180

Khuy nu 15 ky

Ci

13.000

Khuy nu 20 ly

ci

13.000

Kha nha LQ

ci

2.500

Nhn cng ty V20 - 2001

ci

2.500

Nhn c 3

ci

900

Nhn c 4

ci

1300

Nhn c 5

ci

400

Ghi ch

Ngy 04 thng 06 nm 2006


Lnh o duyt

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

Tn, nhn hiu, quy cch

V vt

phm cht vt t

S lng

Ch trng 60/3 - 5000 m

Cun

1.019

Ch trng 475 - 60/3 - 5000 m

Cun

638

Nhn cng ty V20 - 2001

Ci

84.000

Nhn c 90

Ci

6.000

Nhn c 95

Ci

32.000

Nhn c 100

Ci

16.000

Ghi ch

Ngy 08 thng 06 nm 2006


Lnh o duyt

Lnh o phng

Cn b k hoch

Cn c vo k hoch vt t c lnh o duyt v s lng nguyn vt


liu cn trong kho k ton nguyn vt liu vit phiu xut.

m Th Kim Oanh

25

Bo co thc tp nghip v

Mu s 01 -VT

n v: Cng ty 20

Ban hnh theo mu s 1141/TC/Q/CKT

a ch: Thanh Xun H Ni

Ngy 01/11/1995 ca BTC

Phiu xut kho


Ngy 04 thng 06 nm 2005
S:
N:
C:
H tn ngi nhn hng: X nghip 3
L do xut kho: sn xut o C/B nam
Xut ti kho : A
M

Tn nhn hin quy cch

Gabain p c tm than kh 1,5

4.134

4.134

P p lin ru lt kh 1,5

4.596

4.596

1498,7

1498,7

Bng 100 G/M kh 1,12

Ch 407 - 60/3 - 5000 m

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

Nhn cng ty V20 - 2001

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

Ph trch cung tiu

( k)

( k)

( k)

m Th Kim Oanh

26

Ngi nhn Th kho


( k)

( k)

Bo co thc tp nghip v

Mu s 01 -VT

n v: Cng ty 20

Ban hnh theo mu s 1141/TC/Q/CKT

a ch: Thanh Xun H Ni

Ngy 01/11/1995 ca BTC

Phiu xut kho


Ngy 04 thng 06 nm 2005
S:
N:
C:
H tn ngi nhn hng: X nghip 2
L do xut kho: sn xut o lt nam
Xut ti kho : A
Stt

Tn nhn hin quy cch

M
s

VT

S lng
Yu cu

Thc xut

Ch trng 60/3 - 5000 m

Cun

1.019

1.019

Ch 475 - 60/3 - 5000m

Cun

638

638

Nhn Cng ty V20 - 2001

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

Ngy 08 thng 6 nm 2006


Th trng n v

K ton trng

Ph trch cung tiu

( k)

( k)

( k)

m Th Kim Oanh

27

Ngi nhn Th kho


( k)

( 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:

phng k ton: theo di c v mt s lng v gi tr vt t, nhim v


c th phng k ton v kho l khc nhau
Ti kho: Hng ngy th kho cn c vo phiu nhp, phiu xut kho ghi
s lng thc nhp, thc xut vo th kho. Th kho c m cho tng th vt
liu quy nh. Sau giao cc chng t ny cho k ton nguyn vt liu, k
ton nguyn vt liu nhn chng t do th kho lp, cui thng cn c vo s
d trn tng th kho th kho ghi vo s i chiu lun chuyn do phng k
ton lp ct s lng v chuyn ln phng k ton.
V d v lp th kho.

m Th Kim Oanh

28

Bo co thc tp nghip v

Th kho

Kho: Kho VT kho vt t


Vt t: Vt liu VLC001 Gabainlen ru ni - kh 1,5 mt
T ngy 01/6/2006 n ngy 27/06/2006
Tn u: 8.102,8

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

HSX s 441 - 20 qun

800

5.702,8

CB nam
10/06 - 12/06

Nhp vi Cng ty 28

6.400

12.102,8

25/06 - 41/06 HSX s 37 - 5000 o


nam LQ
27/06 T-CD

Nhp li vi (PX 66/2)

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

HSX s 25+27: 10.000 o

Tn
kho

10.340

cc tay LQ 3500 QPCS nam


LQ, x nghip may 2
17/06 - 15/06

HSX s 32: 4000 QPCS

8.520

nam LQ, x nghip may 3


21/06 - 29/06

HSX s 33: 4000 QPCS

8.637

nam LQ 500 o CB nam di


tay LQ
20/06 - 30/06

HSX s 42: 4000 QPCS

12.840

nam LQ 500 o CB nam cc


tay LQ
23/06 - 30/06

HSX s s 44: 2000 QPCS

11.300

o di tay, 8000 qun o di


CB nam LQ, x nghip may 3
SL nhp: 76.256
SL xut: 51.637
Tn cui:28.373
Lp ngy 28 thng 06 nm 2006
K ton trng

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

Phng php lp bo co nhp, xut , tn kho vt liu nh sau:


Tn u k: Cn c vo s liu tn cui k ca thng trc
Nhp trong k: Cn c vo phiu nhp kho trong thng ca tng th vt
liu.
Xut trong k: Cn c vo phiu xut kho trong thng
Tn cui k = Tn u k + Nhp trong k - Xut trong k
Chng trnh k ton my s t ng tnh ton vt liu tn kho sau mi
ln xut v vt liu tn kho cui k k ton ch vic nhp s liu ca chng t
theo tng th vt liu tng ng.
Cng vi vic k ton chi tit nguyn vt liu hng ngy, th vic t
chc k ton tng hp nhp, xut, nguyn liu - vt liu l rt quan trng
khng th thiu, k ton s dng cc ti khon thch hp phn nh kim
tra, gim st s bin ng ca nguyn liu - vt liu dng tng qut

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.

cng ty , khi mua vt liu, vt liu c chuyn v cng ty lun c


ho n km theo, khng c trng hp vt liu c chuyn v ma ho
n cha v v ngc li. V vy k ton tng hp nhp liu cng ty khng
s dng ti khon 151 - hng mua ang i trn ng.
K ton tng hp nhp vt liu c thc hin nh sau:
Khi nhn c chng t nhp vt liu (ho n, phiu nhp kho) k
ton thc hin nh khon ngay trn phiu nhp
- Trng hp nhp kho do mua ngoi:
i vi nhng vt liu c gi tr nh cng ty c kh nng thanh ton
ngay bng tin mt hoc gi ngn hng mua v. K ton cn c vo ho n
thu GTGT bn bn giao cho, cn c vo phiu chi, giy bo n ca ngn
hng hch ton, k ton ghi:

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

i vi nhng l hng ln cng ty khng c kh nng thanh ton m


phi mua chu ca khch hng k ton ghi:
N TK: 152: gi cha c thu GTGT
N TK: 133: s thu GTGT u vo
C TK 331: tng s tin thanh ton
V d phiu nhp kho s 25 ngy 20/06/2006 ho n s 45073 ngy
20/06/2006 ca cng ty dt H Nam tr gi vt liu si khn mt ghi trn ho
n l 210.562.000 gi cha c thu GTGT, thu GTGT 10%.
K ton ghi:
N TK 152: 210.562.000
N TK 133: 21.056.200
C TK 331: 231.618.200
Khi cng ty thanh ton cho ngi bn bng tin mt hoc tin gi ngn
hng k ton ghi:
N TK: 331
C TK: 111, 112
V d: cn c giy bo n ca Ngn hng ngy 06/06/2006 thanh ton
tin hng cho Cng ty dt H Nam s tin l 231.618.200 k ton ghi:
N TK 331: 231.618.200
C TK 112: 231.618.200
- Cng ty tm ng cho b phn tip liu mua nguyn vt liu khi
nhp kho vt liu mua bng tin tm ng k ton ghi:

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

Trng hp cng ty ng trc tin hng cho n v bn, k ton ghi:


N TK 331
C TK: 111, 112

cng ty cha c trng hp nguyn vt liu mua v c gim gi so


vi gi tho thun v c ghi trn ho n.
i vi vt liu cng ty nhp kho t cc x nghip thnh vin trong
cng ty cn c phiu nhp kho k ton ghi:
N TK: 152
C TK: 336
V d phiu nhp kho s 2 ngy 05/06/2006 cng ty nhp vi phin ru
ca x nghip dt. Tr gi vi nhp kho l: 543.245.900
K ton ghi:
N TK: 152
C TK :336

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

p dng hnh thc k ton "Nht k chung" th cc nghip v k ton


lin quan n cc nghip v nhp vt liu trong thng s c k ton ghi vo
cc s sau:
Bng k nhp vt liu
Bng tng hp pht sinh nhp vt liu
S chi tit cng n
Tng hp pht sinh theo i tng
Bng tng hp pht sinh theo ti khon i ng
Bng k ho n chng t hng ho mua vo
Bng k nhp vtliu c lp vo cui thng, c lp cho tng tp
chng t c phn loi. Chng t nhp c phn loi theo i tng
ngi cung cp sau li phn loi theo th t vt liu, ngy thng pht sinh
chng t, hnh thc thanh ton
i vi hng may hp ng gia cng cho nhng n v bn ngoi th
nhng nguyn vt liu c khch hng cung cp ch lp bng k theo di s
lng.
Cn nhng nguyn liu do n mua v lm ph gia gia cng th c
lp bng k theo di ring.
Bng tng hp pht sinh nhp c da vo s liu tng hp trn bng
k vo cui thng ca tng nhm vt liu.
S chi tit cng n theo di chi tit tng khon n theo tng tn
ngi bn, tng x nghip thnh vin trn bng chi tit cng n my tnh c
th theo di ring chi tit ti tng ngi bn, tng x nghip.
S d u thng hai l s d cui thng mt chuyn sang. Trong thng
cc nghip v mua vt liu lin quan n phi tr ngi bn s c ghi vo
bn ct pht sinh c, khi thanh ton s c ghi vo bn pht sinh n. Cui
thng ly s d u thng + tng pht sinh c - tng pht sinh n tnh ra s
d cui thng.

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.

p dng hnh thc k ton "nht k chung" cc nghip v lin quan n


vic nhp vt liu trong k s c k ton thc hin hch ton trn my vi
tnh nh sau:
Khi nhn c phiu nhp kho, k ton vt liu nhp s liu vo my
theo cc ch tiu: s phiu, ngy lp phiu, h tn ngi giao hng, tn n v
bn hng, s ho n mua hng, s lng vt liu v s tin cui thng my
s lp bng k phiu nhp.

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
..

Nguyn vt liu chnh


Gabain ln ru ni kh 1,5
Gabain p c 8045-kh 1.5
Si Ne 32 - Coton chi th
Si khn mt 32/4 mc

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

Ph tng sa cha thay th


Bao b
Ti ng tt kinh t
Ti PE 40x60
Ti PE 32 x35
Tng cng

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

S chi tit cng n


T ngy 01/06/2006 n ngy 28/06/2006
Ti khon 336 - phi tr ni b
M khch: NXN 71 x nghip dt
D c u k: 8.315.940.611
Chng t
S
N
02/02
05/06
BC1-35 22/06
BC1-36 22/06

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

Cng ty 20 l n v np thu GTGT theo phng php khu tr. Do


gi vt t, hng ho , dch v mua vo l gi thc t cha c thu HTHT u
vo. k ton chnh xc v theo di c d dng s thu GTGT u vo, k
ton vt liu cn c vo cc chng t mua vt t, hng ho dch v nhp s
liu vo my v lp bng k ho n chng t vt t hng ho mua vo v ch
theo di ring phn thu GTGT u vo
Mu 30/GTGT

bng k khai ho n, chng t hng ho mua vo


(Dng cho c s k khai khu tr thu hng thng)
Thng nm 2006
Tn cng s: Cng ty 20
a ch: Phng Lit - Thanh Xun - H Ni

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
..

Ngy 28 thng 06 nm 2006


K ton trng

Ngi lp biu

3.2. K ton tng hp xut kho nguyn vt liu cng ty 20


Vt liu Cng ty 20 ch yu dng sn xut sn phm may mc, gia
cng v bn cho cc n v trong v ngoi ngnh qun i, ngoi ra c mt s
t c xut dng cho chi ph QLDN
i vi nhng phiu xut kho tu tng trng hp xut cho b phn
no m hch ton theo ng i tng .
K ton s dng cc ti khon
TK 152: nguyn liu - vt liu
TK 621: CPNVL trc tip
TK 627: CPSXC
TK 642: CPQLDN
TK 632: Gi vn hng bn
TK 154: CPSXKD d dang
Phng php hch ton
Khi xut vt liu trc tip sn xut sn phm k ton ghi
N TK: 621
C TK 152
V d: Cn c vo phiu xut kho s 35/06 ngy 17/06/2006 cng ty
xut vt liu chnh (vi ka t mc kh 1,25) cho x nghip may qun phc
chin s. Tr gi vt liu xut kho l: 62.156.800

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

Bng k phiu xut


T ngy 01/06/2006 n ngy 28/06/2006
Chng t
S
N
11/06 07/6

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

tng hp pht sinh xut


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
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

Ph tng sa cha thay th


Vng bi 2961.123.093
.

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

01 Xut vi Gabain pec ru kh

ci

SH
TK

PS n

PS c

621 182.589.750 182.589.750

1,15 cho x nghip may 2

152

may QPCS
02

621 26.489.760

01 Xut vi phim trng kh 1.15


cho x nghip may 3 may o

26.489.760

152

lt nam
03

632 110.450.740 110.450.740

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

04 Xut kho H sn xut s 418


cho XN3 may QPCSC

152

. ..

m Th Kim Oanh

4.864.340

46

Bo co thc tp nghip v
s ci ti khon

T ngy 01/06/2006 n ngy 28/02/2006


Ti khon 152: nguyn liu, vt liu
D n u k: 3.189.960.820
Chng t
N
01/06

TK

Din gii

01 HSX s 428- sn xut o

PS n

PS c

621

182.589.750

621

26.489.760

CS nam LQ (XN 2)
01/06

01 HSX s 415 - sn xut o


lt nam (XN3)

02/06

03 Xut bn bt h vi (anh ln)

632

110.450.740

03/06

04 Xut bn vi mn (anh ln)

621

394.505.756

03/06

01 Nhp ti ng bt tt (Cng

331

ty hng khng)
04/06

05 Xut thp HSX s 418-

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

Phn III: K ton tng hp nhp nguyn vt liu cng ty 20 ................ 32


3.1. K ton tng hp nhp nguyn vt liu Cng ty 20 .......................... 32
3.2. K ton tng hp xut kho nguyn vt liu cng ty 20..................... 41

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

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