Professional Documents
Culture Documents
LI M U..................................................................................................... 3
CHNG 1 ....................................................................................................... 4
C S L LUN CHUNG CA CNG TC K TON................................... 4
NGUYN VT LIU TRONG DOANH NGHIP SN XUT ............................ 4
1.1. S cn thit phi t chc k ton nguyn vt liu doanh nghip sn xut...4
LI M U
C ch th trng v quy lut kht khe ca n buc cc doanh nghip sn
xut kinh doanh mun tn ti v pht trin phi khng ngng i mi v hon
thin cng tc k ton. Trong vic xc nh cc yu t u vo hp l sao cho
kt qu u ra cao nht vi gi c v cht lng sn phm c sc ht i vi
ngi tiu dng l vn quan tm hng u ca cc nh qun l.
Mt doanh nghip sn xut nht thit phi c nguyn vt liu, chi ph
nguyn vt liu lun chim mt t trng ln trong gi thnh sn phm. Do
mt trong nhng mi quan tm ca doanh nghip sn xut l cng tc t chc
ghi chp, phn nh chi tit, tng hp s liu v tnh hnh thu mua, vn chuyn,
nhp, xut v tn kho vt liu, tnh ton gi thnh thc t ca vt liu thu mua
tnh hnh thc hin k hoch cung ng vt liu c v s lng, cht lng v
mt hng. Vi s pht trin ca x hi, nhu cu ca con ngi ngy cng tng,
chng loi hng ho phong ph v a dng th vai tr ca nguyn vt liu l rt
ln trong vic p ng nhu cu ca th trng
Nhn thc c tm quan trng ca cng tc k ton nguyn vt liu,
c s hng dn tn tnh ca thy gio Nguyn Quc Trung cng nh s
gip ca cc cn b phng K ton - Ti v ti Cng ty ng Thp thuc S
cng nghip H Ni em mnh dn chn ti: Hon thin cng tc k ton
nguyn vt liu Cng ty ng Thp
Chuyn tt nghip ngoi phn m u v kt lun gm c ba chng
chnh sau:
CHNG I
C S L LUN CHUNG CA CNG TC K TON
NGUYN VT LIU TRONG DOANH NGHIP SN XUT
Nguyn vt liu nhp kho t nhiu ngun khc nhau, nhiu thi im khc
nhau nn c nhiu gi khc nhau. Tu theo c im tng doanh nghip v yu
cu qun l, trnh ca cn b k ton c th s dng mt trong cc phng
php sau theo nguyn tc nht qun trong hch ton. Nu c thay i phi gii
thch r rng.
Theo chun mc s 02- Hng tn kho gm c cc phng php sau:
+Phng php tnh theo gi ch danh: Theo phng php ny khi xut kho
nguyn vt liu th cn c vo s lng xut kho thuc l no v n gi thc t
ca l tnh tr gi vn thc t ca nguyn vt liu xut kho
+Phng php bnh qun gia quyn: Tr gi vn thc t ca nguyn vt liu
xut kho c tnh cn c vo s lng nguyn vt liu xut kho v n gi
bnh qun gia quyn, theo cng thc.
Tr gi vn thc t
NVL xut kho
S lng NVL
=
xut kho
n gi bnh qun
x
gia quyn
Tr gi thc t NVL
+
nhp trong k
n gi bnh qun =
S lng NVL
tn u k
S lng NVL
+ nhp trong k
10
Gi thc t n v ca
11
13
14
Thu GTGT
c khu
TK 152
TK 333
TK 151
TK 441
Nhp kho
do
Thu nhp
khu
Nhp kho hng
ang i
ng k trc
Nhp vn gp
lin
TK 154
Nhp do t ch, thu
ngoi
TK 128, 222
Nhp do nhn li vn
gp
TK 621
Xut dng trc
tip cho SX
TK 627,641,642
Xut dng tnh ngay
vo chi
ph ch to sn phm
TK 154
Xut t ch, thu
ngoi, gia cng
ch bin
TK 128, 222
Xut vn lin
doanh
TK 136, 138
TK 711
Nhp kho do c
biu tng
TK 128, 222
Chnh lch nh
gi tng
Chnh lch nh
gi gim
15
tn . K
nhp t.k
tn c.k
16
TK 611
TK 151, 152
TK 151, 152
K/c tn cui
k
K/c tn u
k
thu
TT
GTGT
nhp do mua
ngoi
Cc khon c
gim tr
TK 333
TK 621, 627
Thu nhp
khu
TK 411
TK 632
Xut bn
Nhn gp vn
lin
doanh, gp c
TK 711
c quyn
t ng
TK 128, 222
Xut gp vn lin
doanh
17
CHNG 2.
THC TRNG CNG TC K TON
NGUYN VT LIU CNG TY NG THP.
2.1. MT S IM KHI QUT V CNG TY NG THP.
2.1.1. S lc v qu trnh hnh thnh v pht trin ca Cng ty ng Thp.
Cng ty ng Thp tin thn ch l mt t c kh sn xut nh vi mc
ch sa cha cc my ch bin g ca t nhn v sn xut mt s sn phm
phc v ngnh cng nghip my tut la, my nghin DKU thc hin ch
trng ca ng v Nh nc, ngy 11/5/1960, b phn ny sp nhp cng 12
c s sn xut khc v thnh lp ra x nghip cng t hp doanh ng Thp
do cc cng nghip H Ni qun l theo quyt nh s 686/QUB ca y ban
nhn dn thnh ph H Ni vi sn phm truyn thng chuyn sn xut cc loi
thit b ch bin g gm hai h x v mc.
C b dy hn 40 nm sn xut gia cng my mc, sn phm ca Cng ty
ng Thp phong ph v chng loi, a dng v kiu dng v cht lng ngy
cng c nng cao nhm p ng nhu cu ca ngi s dng. Tnh n nay
sn phm cung cp cho ngnh kinh t quc dn khp cc tnh thnh trong
c nc v xut sang 2 nc bn Lo v Campuchia cng hng lot cc loi
ph tng, ph kin, thit b l km theo. Nhiu loi my ca Cng ty ng Thp
tng c tng huy chng vng v Bc ti i hi trin lm kinh t k thut
ton quc.
Qu trnh hot ng ca Cng ty ng Thp tri qua nhiu thng
trm v c nhiu bin ng. Hot ng sn xut kinh doanh ch yu c tp
trung 3 giai on chnh.
+ T nm 1960-1975:
18
20
Thc hin
tnh
2002
2003
2004
1000
1.750.000
4.250.000
6.250.000
STT Ch tiu
1
Gi tr sn xut CN
Doanh thu
10.287.500
6.233.750
8.375.000
Np ngn sch
1.908.750
211.356
236.097
Sn phm
106
184
238
1.007.290
775.000
996.514
1.163.928
Nhn bng bng trn ta thy hot ng kinh doanh cc sn phm chnh
hiu ca Cng ty tiu th lin tc tng, gi tr sn xut cng nghip tng, thu
nhp tng Nhng ch tiu trn khng nh phn no s thch nghi v pht
trin ca Cng ty trong nn kinh t th trng.
Bng 2:
/v
STT Ch tiu
K hoch
Thc hin
%TH/KH
tnh
1
Gi tr sn xut
ng 7.200.000.000
6.250.000.000 86,8%
Doanh thu
ng 9.600.000.000
8.375.000.000 87,2%
Np ngn sch
ng 314.000.000
236.097.670
75,19%
Sn phm ch yu
ng 228
238
104,4%
Thu
1.163.928
141.9%
nhp
bnh ng 1.050.000
qun
21
22
23
24
NGUYN
VT LIU
GIA CNG C
KH
KSC
NHP KHO
BN THNH
PHM
NGUI LP
RP
SN
KSC
THNH
PHM
2.1.7. M hnh qun l v t chc qun l.
Hin nay Cng ty ng Thp qun l theo 2 cp: cp Cng ty v cp phn
xng. C cu t chc qun l theo kiu trc tuyn chc nng, kiu qun l hin
25
27
28
Phng K Phng Ti
v k
hoch
-thng
ton X
mi
nghip
Ban
KTCB
T C
in
Nh
khch
Ph gim c X nghip
1
T
Ngui
Lp rp
Sn
Phn
xng
trung tm
T Bo
Phay
Khoan
Phng k
thut cng
ngh
Ph gim c X
nghip 1
T Ti n
Phng T
chc hnh
chnh - bo
v
Cn b qun T Khi
phm
l Nhn
vin phc
v
C a
hng
Gim c cng ty
30
S : Nht k- chng t
Chng t
Bng k
Bng
Nht k Chng t
Th v s
k ton
S ci
Bng tng
hp chi
Bo co
ti
Ghi ch:
Ghi cui
thng
Ghi
u thng
Ghi i chiu
kim tra
Hng ngy cn c vo cc chng t gc ca cc nghip v kinh t pht
sinh, ly s liu trc tip ghi vo bng k cui thng ghi th v s k ton c
lin quan.
Nht k chng t c ghi hng ngy da trn s liu ca chng t gc,
cui thng chuyn s tng cng ca bng k, s chi tit vo nht k chng t.
Cn c vo s liu trn cc bng phn b, k ton ghi vo nht k chng t lin
31
quan. Cui thng kho s, cng cc s liu trn cc nht k chng t v ghi vo
s ci. i vi cc chng t lin quan n s v th k ton chi tit ghi trc tip
vo cc s, th c lin quan. Cui thng cng s, th k ton v cn c vo
lp bng cn i tng hp chi tit theo tng ti khon i chiu vi s ci. S
liu chng t, bng k v cc bng tng hp chi tit c dng lp bo co
ti chnh.
2.2. THC T CNG TC K TON NGUYN VT LIU CNG TY
NG THP.
2.2.1. c im vt liu v phn loi vt liu.
2.2.1.1. c im ca nguyn vt liu.
Vi s lng sn phm a dng phong ph vi nhiu chng loi khc nhau,
th Cng ty cn phi s dng nhiu loi nguyn vt liu khc nhau nh thp,
ng, ch, st, thic nu cc loi nguyn vt liu trn khng c bo qun
tt, khng xy dng nh kho th s lm cho vt liu trn han, g, gy kh khn
trong qu trnh sn xut sn phm.
a. T chc cng tc thu mua nguyn vt liu Cng ty ng Thp.
* Cng tc thu mua nguyn vt liu.
Cng ty, k hoch thu mua nguyn vt liu c xy dng da trn k
hoch sn xut (do phng k hoch lp) ng thi da trn nh mc tiu hao
vt liu cho tng loi sn phm. Do vy hng thng, qu cn c vo kh nng
sn xut ca Cng ty gia thu mua vt t phc v kp thi cho sn xut.
Ngun cung cp vt t.
Vt t phc v cho cng tc sn xut ca Cng ty trong nc khng phi
nhp khu. y l iu kin kh thun li cho cng tc thu mua vt liu. Bi
ni thu mua s nh hng n gi c thu mua nguyn vt liu, t s nh
32
33
c nhn khng c ho n th ngi bn phi vit giy bin nhn ghi r loi
vt liu mua v, s lng, n gi, thnh tin
b) T chc h thng kho tng.
Nu nh khu thu mua nh hng n s lng sn phm c sn xut
ra, ngun cung cp vt t nh hng n gi thnh, li nhun, th nhn t kho
tng cng tc ng n cht lng ca sn phm c sn xut ra. Chnh v
vy, t chc h thng kho tng bo qun vt t l iu kin cn thit v
khng th thiu c bt k doanh nghip no. Cng ty ng Thp c 2 kho
phc v trc tip cho sn xut l:
+ Kho thng phm: bulng, c vt, vng m, vnh ai
+ Kho bn thnh phm.
+ Kho th 3 l kho thnh phm tc l sau khi mi cng on th sn phm
c lp thnh my kho thnh phm. Mi loi vt liu u c sp xp 1
cch khoa hc hp l, gi ly vt liu c quy nh r rng sng t 7h30 n
8h30 chiu 12 h30 n 1h30. Ngoi gi trn th th kho khng gii quyt.
c) H thng nh mc.
t c mc tiu l chi ph u vo l thp nht cho sn phm th
cng tc qun l vt liu chc ch v c hiu qu l rt cn thit i vi cc
doanh nghip. tng Cng ty th cng tc qun l khc nhau. Cn i vi Cng
ty ng Thp th phng k thut c kh c nhim v nghin cu v xy dng
nh mc tiu hao nguyn vt liu cho tng loi my. Vi my CD7 cn nhng
nguyn vt liu g, my CD7M, CD8, hay my ca a 50E, my bo thm
(BT40C), my mi li bo 800 sn xut nhng loi my th cn nhng
nguyn vt liu g. Khi bit c nhng nh mc ca tng loi my th phng
34
38
6.835.137 VN)
39
40
Mu s 01GTGT-3LL
HO N
AB2004-B
043573
M s thu: 0100100223-1
Tn hng ho,
n v
dch v
tnh
Thp U50
Kg
S lng
n gi
Thnh tin
3=1x2
1.367
4.762
6.509.654
6.509.645
325.483
6.835.137
K ton trng
Th trng n v
(K, h tn)
(K, h tn)
(K, h tn)
n v: Cng ty ng Thp
Mu s 01-VT
S 52
N TK 152: 6.509.645
N TK 133: 325.483
C TK 331: 6.835.137
H tn ngi giao hng: Cng ty thng mi Vit Anh.
Theo hp ng s 314 ngy 4/10/2004.
Nhp ti kho: St.
Tn, nhn hiu, quy
STT
cch, phm cht,
hng ho
M
s
Thp U 50
n
v
tnh
Kg
S lng
Theo Thc
ct
nhp
1.367
n
gi
1.367 4.672
Thu GTGT 5%
Thnh
tin
6.509.654
325.483
Cng
6.835.137
Th kho
K ton trng
Th trng
tiu
(k, h tn)
(k, h tn)
(k, h tn)
(k, h tn)
(k, h tn)
42
n v: Cng ty ng Thp
Mu s 02-VT
Q s 1141/TC/CKT
Ngy 1/11/1995 ca BTC
PHIU XUT KHO
s: 101
N: TK 621
C: TK 152
S lng
n
Tn quy cch sn
Stt
Yu
Thc
Tnh
cu
xut
n gi Thnh tin
phm hng ho
Thp U50
kg
450
450
Cng
Ngi giao
hng
(k tn)
Th kho
(k tn)
43
K ton
trng
(k tn)
Th trng
n v
(k tn)
S lng NVL
=
xut kho
n gi thc t
x
NVL tn u k
44
Q 1141/TC/CKT
Tn kho: St
TH KHO
Tn nhn hiu, quy cch, vt t thp U50
n v tnh: kg
.
Chng t
S lng
k xc
NT
Ngy
Din gii
nhn ca
Nhp
hiu hiu
Xut
Tn
k ton
thng
Nhp Xut
Tn u thng 10
1.115
7/10
A.Ngc nhp
101
9/10
A. hong - t hn
450
2.032
103
11/10
Xut cho t hn
600
1.432
128
17/10
Xut cho t hn
340
1.090
20/10
A.Ngc nhp
27/10
Xut cho t hn
52
70
130
1.367
2.482
300
1.390
170
Cng
1.220
1.220
45
T s 01
n v tnh: kg
Chng
t
S
52
101
103
128
70
130
Nhp
Din gii
TK n gi
S lng Thnh tin
Ngy
Tn u thng
4.762
7/10 A.Ngc nhp
331
4.762
9/10 A.Hong-t hn
621
11/10 Xut cho t hn
627
17/10 Xut cho t hn
627
20/10 A.Ngc nhp
331
6.762
27/10 Xut cho t hn
Cng
Tn kho cui thng 10: 1.220 kg
1.367
Xut
S
lng
Tn
6.509.654
300
450
600
340
2.142.900
2.857.200
1.628.604
170
1.562
809.540
7.438.244
1.428.600
1.667
7.939.254
1.115
2.482
2.032
1.432
1.090
1.390
1.220
1.220
Thnh tin
5.306.630
11.819.284
9.676.334
6.319.184
5.190.580
6.619.180
5.809.640
5.809.640
K ton trng
(k, h tn)
46
S
Tn vt liu
phiu
52 Thp U50
55 Thp ng 25 x 3
Thp ng 48 x 10
58 ng cy
61 Tn 19 ly
Tn 21 ly
70 Thp 50
Nhp cc kim loi
75
khc
Cng kim loi
80
Nhp cc vt liu khc
Cc nhm vt liu cn
90
li
Cng
n gi S lng
4.762
6666.7
6666.7
31.000
4762
4762
4762
1.367
772.5
1773.5
886.2
16.640
1191.6
300
N ti khon
152
133
6.509.654
325.482
4.815.662
240.833
11.823.322 591.166
27.472.200 2.747.220
79.239.680 7.923.967
5.674.399
567.440
1.428.600
71.430
C ti khon
331
111
6.835.137
5.057.495
12.444.488
30.219.420
87.163.648
6.241.839
1.500.303
42.580.080
46.838.088
4.258.008
179.544.597 16.725.548
111.620.383 11.162.038
97.812.340
166.050.725
122.782.421
9.781.230
388.977.320 37.668.820
107.593.574
288.833.146
Thu GTGT ca thp l 5%, thu GTGT ca cc nguyn vt liu khc l 10%
47
30.219.420
137.812.994
Cn c vo phiu xut kho s 101 v cc phiu xut kho khc trong thng k
ton vo bng k xut nguyn vt liu.
n v: Cng ty ng Thp
C: 129D - Trng nh
Thng 10 nm 2004
n v tnh: VN
Chng t
S
103
S lng
Thnh tin
tnh
Ngy
9/10
C TK 152, N cc TK khc
.v
Din gii
621
450
2.142.900
600
2.857.200
981.5
6.543.327
6.543.327
15.650
74.525.300
74.525.300
2.117
14.113.319
14.113.319
1.121
5.371.452
627
2.142.900
hn lm gi my bo thm
40C
105
2.857.200
cha my CD7
107
115
116
121
48
5.371.452
641
Xut ng cy vng 45 sa Kg
128
37.541.000
37.541.000
342
1.628.604
1.628.604
1.211
17/10 c l vung
809.540
Xut thp U50 lm chi tit my
135
170
809.540
27/10 CD7
32.521.400
32.521.400
19.669.840
19.669.840
161.781.140 161.781.140
2.794.364
Tng cng
2.794.364
6.948.500
6.948.500
369.257.886 70.682.000
6.948.500
K ton trng
49
n v: Cng ty ng Thp
a ch: 129D-Trng nh
BNG K S 3
Thng 10/2004
Tnh gi thnh thc t vt liu
STT
Din gii
TK152
I.
S d u thng
192.828.884
II.
388.977.320
- T NKC t s 1 ( c TK111)
125.284.540
- T NKC t s 5 ( c TK331)
263.692.780
581.806.204
III.
H s chnh lch
V.
369.257.886
VI.
212.548.218
K ton trng
(k, h tn)
(k, h tn)
50
n v: Cng ty ng Thp
a ch: 129D - Trng nh
BNG PHN B NGUYN VT LIU
Thng 10 nm 2004
n v tnh: VN
Ghi c TK
STT
TK152(TT)
i tng s dng
1.
TK621
291.627.386
1 my CD7
104.514.200
2 my CD7M
27.132.820
3 my CD8
30.079.510
4 my c l vung
11.666.309
51
5 my bo thm 40C
7.438.244
6 my bo cun 500
8.982.100
7 my phay ng mt trc
2.151.400
8 my tin g
3.980.800
9 my nh nhm bng
3.242.700
10 my p dc
21.986.180
11 my ht bi
2.640.200
12 my ca a
8.865.100
13 my ca ln 6A
4.638.400
14 my nh nhn 120
1.175.400
15 my mi li bo
4.941.950
16 my nh nhn 300
1.674.200
17 my kin hp 400
31.900.800
18 my ca a 300
11.154.400
3.462.673
2.
TK627
70.682.000
3.
TK641
6.948.500
Tng cng
369.257.886
Ngy 31 thng 10 nm 2004
Ngi lp bng
K ton trng
(K, h tn)
(K, h tn)
52
Sau khi lp bng phn b nguyn vt liu, k ton tin hnh ghi vo s
ci TK 152.
n v: Cng ty ng Thp
a ch: 129D-Trng nh
S CI
Ti khon 152
n v tnh: ng
S d u nm
N:
C
Ghi c cc TK i ng
Thng 9
Thng 10
192.828.884 125.284.540
263.692.780
Cng s SP n:
388.977.320
Cng s SP c
369.257.886
S d cui thng:
212.548.218
. Thng 12 Cng
K ton trng
(K, h tn)
(K, h tn)
53
Mu 02- TT
Q s 141 TC/QD
ngy 1/11/1995 ca B ti chnh
PHIU CHI
Quyn s 35
S 1220
N TK 152 27.472.200
C TK 111
2.747.220
K ton trng
(k, h tn)
(k, h tn)
(k, h tn)
54
Cng ty ng thp
C: 129D - Trng nh
S CHI TIT TK 111 - TIN MT
Thng 10 nm 2004
n v tnh : VN
Ngy
Ghi n
Chng t
Din gii
cc TK
Thng
TK111 c
Ngy
khc
Cng c
TK111
152
133
27.472.200
2.747.200 30.219.420
27.472.200
2.747.200 30.219.420
45
..
Cng
Ngi ghi s
(k, h tn)
(k, h tn)
55
NHT K CHNG T S 1
Ghi c TK 111-Tin mt
Thng 10 nm 2004
n v tnh: VN
Ghi c TK111, ghi n cc TK khc
Stt
Ngy
TK152
10/10
133
Cng c TK111
27.472.200
2.747.220
30.219.420
28/10
97.812.340
9.781.234
107.593.574
Cng
125.284.540 12.528.454
137.812.994
Ngy 31 thng 10 nm 2004
K ton ghi s
(K, h tn)
K ton tng hp
(K, h tn)
K ton trng
(K, h tn)
57
Trong trng hp mua vt liu cha thanh ton cho ngi bn, v cc
nghip v lin quan n mua nguyn vt liu c phn nh trong s chi tt
thanh ton vi ngi bn.
58
n v: Cng ty ng Thp
a ch: 129D-Trng nh
Ho
n
P.Nhp
Din gii
N C S Ngy S Ngy
1
2
3
Ghi c TK 331, n cc TK
khc
S d u thng
Pht sinh: -Mua chu thp U50
Tng pht sinh
S d cui k
152
133
Ghi c TK 331, c
cc TK khc
D cui k
Cng
Cng c
111 112 n Tk N
Tk 331
331
6.835.137
6.835.137
Ngi ghi s
(k, h tn)
59
NHT K CHNG T S 5
Ghi c TK 331-phi tr ngi bn
Thng 10 nm 2004
Ghi n
D u
Tn khch
TK331, c
Ghi c TK331, n cc TK khc
thng
D cui thng
cc TK
STT
hng
khc
N C
152
133
Cng c
TK331
1
Cng ty TM
6.509.654
325.483
18.068.584
903.429
6.837.137
6.837.137
Vit Anh
2
Cng ty Mai
18.972.013
ng
3
Cng ty c
239.114.542 23.911.454
263.025.996
288.833.146
Phng Nam
Cng
K ton trng
(k, h tn)
(k, h tn)
60
Cui thng th kho tng hp cc phiu nhp v cc phiu xut trong thng vo bo co tng
hp nhp - xut - tn.
BO CO TNG HP NHP - XUT - TN VT T
Thng 10 nm 2004
n
Tn vt t
Tn kho u thng
S
T.tin
tnh Lng
gi
T.tin
lng
gi
lng
gi
T.tin
lng
gi
T.tin
Nhm st thp
Thp U50
kg
Thp ng 25x3
kg
Thp
1.115
4.762
5.309.630
1.667
4.762
7.938.254
1.562
4.762
7.438.244
1..220
4.762
5.809.640
66.666
6.246.660
7.225
666.66
4.816.662
981.5
666.66
6.643.327
678
666.66
4.519.995
ng
kg
996
6666.66
6.639.993
1773.5
6666.6
11.823.323
2117
6666.66
14.113.319
625.5
6666.66
4.649.996
Tn 19 ly
kg
1..250
4.762
5.952.500
16.640
4762
79.239.680
15650
4762
74.525.300
2240
4762
10.666.880
Tn 21 ly
kg
875
4.800
4.200.000
11.91.6
4800
5.674.399
1121
4800
5.371.452
945.6
4800
4.502.947
ng cy vng
kg
998
31.000
30.938.000
8.86.2
31.000
27.472.200
1211
31.000
37.541.000
673.2
31.000
20.859.200
48x10
61
kg
30.420.587
42.580.080
52.191.250
20.809.327
89.707.370
179.544.597
197.723.882
71.527.985
65.000.000
111.620.383
161.781.140
14.839243
38.121.514
97.812.340
9.725.864
126.180.990
192.828.884
388.977.320
369.257.916
212.548.218
Nhp cc vt
liu khc
Cc nhm vt
liu cn li
Cng
62
CHNG 3
MT S KIN XUT NHM HON THIN CNG TC
K TON NGUYN VT LIU CNG TY NG THP
3.1.S CN THIT.
S pht trin ca nn kinh t, kinh t th trng cng pht trin th quy
m hot ng ca doanh nghip cng pht trin v nht l trong iu kin
mi, xu hng khu vc ho, quc t ho to ra xu hng va hp tc, va
cnh tranh ngy cng tng. V vy doanh nghip sn xut cng phi quan tm
ti nguyn vt liu u vo. Sn xut kinh doanh ca cc doanh nghip u
hng ti mc tiu cui cng l li nhun. V vy, vic tit kim chi ph sn
xut, h gi thnh sn phm lun l vn c cc doanh nghip quan tm.
Cng ty ng Thp, th y cng l mt vn c ban lnh o quan
tm.V mt trong nhng bin php t c mc tiu trn l phi ch
trng quan tm n vic gim chi ph u vo (nguyn vt liu) nhm mc
ch h gi thnh sn phm.
3.2. NHNG U, NHC IM
Trong thi gian thc tp Cng ty ng Thp, trn c s thc tin,
em thy i vi cng tc k ton nguyn vt liu ca Cng ty ni ring c mt
s nhng u im:
- Cng ty p dng hnh thc NKCT theo h thng ti khon hin hnh.
y l hnh thc k ton rt ph hp vi qui m sn xut ca Cng ty.
Song bn cnh cc thnh tch t c, k ton vt liu ca Cng ty
cn c mt s vn tn ti nh sau:
Th nht :Cng ty ng Thp cha xy dng c h thng nh mc
tn kho cho tng loi nguyn vt liu, v vy c th gy lng ph do d tr vt
t trn mc cn thit, iu s nh hng n cng tc nh mc vt t vn
lu ng cng nh xc nh nhu cu vn lu ng hng qu, nm thiu chnh
xc. Vic xy dng nh mc tiu hao nguyn vt liu mi ch l bt u,
cha hon thin. V vy lng tiu hao nguyn vt liu khng c tnh ton
trc m ch da vo bn v k duyt. Nh vy s dn n trng hp
lng ph nguyn vt liu.
Th hai: Vic xy dng h thng danh im nguyn vt liu ca Cng ty
cha thc hin tt. Vic lp danh im vt liu ch do mnh k ton vt liu
lm theo ch quan ch cha thng nht, do vic i chiu gia kho v
phng k ton s gp kh khn. Chnh v th cn xy dng mt h thng danh
im vt liu thng nht trong ton Cng ty d dng kim tra tnh hnh
nhp - xut - tn kho vt liu. iu ny l hon ton cn thit i vi Cng
ty, n gip k ton d dng kim tra, i chiu, theo di, nng cao hiu qu
cng tc k ton.
Nhm vt t
Tn vt t
000
Kim loi
0-002
Thp
n v tnh
Kg
0-0021
Thep U
0-00211
0-00212
Thp U120
20
Ho cht, bt tan
20-001
Hn the
20-002
Keo dnh
21
inh cc lai
21-001
inh rt
21-002
inh nhm
23
Dy ai
23-001
Dy ai B80
23-002
Dy ai C 120
Stt
Tn nguyn vt liu
v quy cch phm
cht
M
s
Phng
thc
V
kim
nghim tnh
Kt qu kim nghim
S.lng
ng quy
cch
S.lng
sai quy
cch
1
2
Ghi
ch
Din gii
TK 15211 St U
50
SL
1.
2.
3.
4.
5.
6
7
I. S d u thng
Ngi lp biu
(k, h tn)
TT
TK 15221
Vt liu ph
SL
G
..
TT
TK 15231
Dy dai ng c
cc loi
SL
G
TT
TK cc loi vt
liu khc
SL
Cng
TK
152
TT
KT LUN
Vt liu l mt trong ba yu t c bn khng th thiu ca qu trnh sn
xut trong Cng ty ng Thp. Chi ph vt liu chim t trng kh ln trong
gi thnh sn phm ca Cng ty. V vy, cng tc qun l v k ton nguyn
vt liu l mt ni dung quan trng trong cng tc qun l, nu qun l tt s
gp phn tit kim chi ph vt liu, s dng hp l v c hiu qu nguyn vt
liu, gim gi thnh sn phm, m bo cht lng sn phm, tng li nhun
cho Cng ty.
Cng tc qun l, k ton nguyn vt liu l cng tc ln v phc tp,
khng phi ch mt sm, mt chiu l gii quyt c ngay. Do thi gian
nghin cu v hiu bit c hn, trong chuyn ny mi ch i vo nghin
cu mt s vn ch yu v c s l lun ca cng tc qun l, k ton vt
liu ni chung trong cc ngnh sn xut vt cht v thc tin Cng ty ng
Thp ni ring.
L mt sinh vin thc tp em tm hiu nghin cu nhn xt nh gi
chung v a ra nhng mt cn tn ti trong cng tc k ton nguyn vt liu
Cng ty. Trn c s phn tch nhng u nhc im t xut mt s
kin vi nguyn vng Cng ty tham kho nhm hon thin hn na cng
tc k ton nguyn vt liu. Tuy nhin do trnh cng nh nhn thc ca
bn thn cn hn ch ,chuyn ny khng th trnh khi nhng sai st v
.
.
.
.
.
.
.
.
.
.
.