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GII THIU KHI QUT

1.Gii thiu chung: C rt nhiu nh ngha v K Ton nhng c th hiu ; - K Ton l s ghi chp cc nghip v Kinh T - K ton ghi chp trn cc chng t, ti liu S Sch K ton - K ton ghi chp , phn tch nh hng ca s thay i i vi cc Ti Sn ca Doanh Nghip l nhng yu t cn thit c bn ca K Ton. - K Ton c coi l Ngn ng kinh doanh v n c chc nng cung cp thng tin v tnh hnh ti chnh ca n v cho cc i tng s dng thng tin , n i hi ngi K Ton phi cn thn v ch mt con s sai n s nh hng n c h thng ti khon. Cn thn, ch c ng v l yu t m ngi k ton khng th thiu ghi cc s liu , n khng kh nhng i hi ngi ghi s phi kin tr. l iu m em mun t c trong t thc tp ny. 2.Cc loi s K Ton: 2.1: Cn c vo ni dung bn trong ca s: - S qu Tin Mt - S Tin Gi ngn Hng - S K Ton Tin Vay - S Ti Sn C nh - S chi tit Thanh ton - S Chi Ph Sn Xut Kinh Doanh - S chi tit Vt Liu, Sn Phm Hng Ha - S theo di Thu GTGT - S chi tit cc ti khon - S Ci 2.2: Cn c vo kt cu s: - S kt cu kiu hai hn - S kt cu kiu mt bn - S kt cu nhiu ct

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BO CO THC TP 2.3: Cn c vo hnh thc ghi s:

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- S t ri:S dng cho cc lo s cn theo di chi tit, cc s chng t , bng k. - S ng thnh quyn: S dng cho cc s quan trng nh: S Qu Tin Mt, S Tin Gi Ngn Hng, S Kho , S Ci. 2.4: Cn c vo phng php ghi chp s: - Ghi theo trnh t thi gian: L s dng ghi chp cc nghip v Kinh T Pht Sinh theo th t thi gian nh: S Nht K Chung, Chng t ghi s.. - Ghi theo h thng: Ghi chp cc nghip v kinh t theo Ti Khon nh : S Ci, S chi tit Ti Khon. - S kt hp : L s kt hp ghi theo thi gian v ghi theo h thng. 2.5: Cn c vo mc phn nh: - S K Ton tng hp: L s phn nh tng hp theo tng loi Ti Sn, tng loi nghip v ca qu trinh kinh doanh. - S K Ton chi tit: S chi tit vt liu, hng ha, S chi tit Ti sn c nh.

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CHNG I :TNG QUAN V CNG TY TNHH MINH TN NHM

I.NHNG THNG TIN CHUNG V CNG TY: 1. Tn Doanh nghip: Tn Cng Ty vit bng ting vit: Cng Ty TNHH MINH TN NHM Tn Cng Ty Vit bng ting nc ngoi:Minh Tn ALuminium Co.,Ltd Tn Cng Ty vit tt: Mital Co., Ltd 2 .a ch tr s chnh: 141/1 , Khu Ph 5, ng Phm Vn Thun, Phng Tam Hip, Thnh Ph Bin Ha , tnh ng Nai. in Thoi: 0613.812264 Website: http://Nhomminhtan.com. 3.Giy chng nhn ng k kinh doanh:Cp ngy 12/05/2007 4. Loi hnh doanh nghip:Cng Ty TNHH c hai thnh vin tr ln 5. Nghnh ngh kinh doanh: Mua bn hng trang tr ni tht, gia cng c kh, sn xut mua bn cc sn phm t nhm, st; gia cng sn tnh in ( khng sn xut, gia cng ti tr s chnh) . 6 . Quy m doanh nghip: - Vn iu l: 5.500.000.000 ng. Trong : ng V Th Dng: 3.400.000.0000 ng B on Th Kim Hng : 1.600.000.000 ng ng Thng Sng Dn :500.000.000 ng - Tng s lao ng: 350 ngi Trong : Trnh i Hoc: 5 ngi Trnh Cao ng: 20 ngi Trnh Trung Cp: 210 ngi Lao ng ph thng : 115 ngi Xng lm vic c tng din tch: 5000m2 + c im thit k, sn xut cung cp v lp t tt c cc mt hng cao cp ngoi tri ty theo yu cu ca khch hng. + Cng ngh bn t ng gm: Ct , un , hn , sn tnh in, ng gi SVTT : Nguyn Th Bch Ngc KT1-K4 01696690609 Page 3 Fax: 0613.812306

BO CO THC TP c im x l b mt chng n mn kim loi . 7. Ngi din theo php lut ca Cng Ty: Chc Danh: Gim c H v Tn : on Th Kim Hng Sinh ngy : 03/04/1962 CMND s : 27010447

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Gii tnh : N Dn Tc : Kinh Quc tch : Vit Nam

Ni ng k h khu thng tr:141/1.Khu Ph 5,ng Phm vn Thun, Phng Tam hip, Thnh Ph Bin Ha. Ch hin ti: 141/1, Khu Ph 5, ng Phm Vn Thun, Phng Tam Hip, Thnh Ph Bin Ha. in thoi: 091.8149290. II. THUN LI V KH KHN: 1. Thun li: - Vi ngun nhn lc tr tui, nng ng tay ngh cao c o to t trng Cao ng ngh s 8 ( cng 11, Phng Long Bnh Tn, Bin Ha), Trng Cao ng c in ng Nai. +Nhn vin, cng nhn khi bc vo mi trng lm vic c kin thc nn tng v cng vic, gip gim bt chi ph o to nhn vin. +Cng vi cc i tc khch hng l cc tp on, cng ty ln nh: - Asia Atsource (Sydney Australia) - Tp on Claude Neon Pty ( Sydny Australia) - Cng ty Shinwa Viet Nam co.ltd(Khu Cng Nghip Amata) - Progres Trading ( CH Sec) Vi cc i tc ln nh vy chng t uy tn ca Cng ty trn trng Quc t Nh li nhn xt ca khch hng Nguyn Bo An- Hong Thanh co. ltd Chng ti s dng cc sn phm ca MINH TN NHM v cht lng rt tt, gi thnh phi chng. MINH TN NHM s lun l s la chn u tin ca chng ti. +Cng ty cn c i ng cn b , cng nhn vin lun on kt gn b vi cng ty. Ngoi ra Cng ty c t chc cng on vng mnh, phi hp cng Ban Gim c bi dng nng cao trnh nghip v, chm lo i sng cn b nhn vin. 2. Kh khn:Trn thng trng y khc lit nhng cng nhiu tim nng ny lun rnh rp nhng nguy him e da n s hng vong ca Cng Ty , nhng cng c rt SVTT : Nguyn Th Bch Ngc KT1-K4 01696690609

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nhiu c hi ln ang m ra, nhng Cng ty vi s vn di 10 t ng c th u t tham gia vo nhng d n ln l rt kh. Ngoi ra mt s sn phm ca Cng Ty mt s sn phm vn cn dng phng php gia cng cha mang li nng sut tt , hiu qu kinh t cao. 3.C cu t chc b my qun l ti Cng ty: 3.1 : S t chc qun l : GIM C

PG PH TRCH K THUT

PG PH TRCH TI CHNH

P.K THUT

P.T CHC HNH CHNH

P.K TON TI C

P.KINH DOANH

P.K HOCH XUT -NHP KHU

PHNG K HOCH SN XUT

3.2: Chc nng nhim v ca tng b phn , phng ban: Doanh nghip mun pht trin v tn ti ln mnh ngoi vn, chuyn mn ca tng thnh vin trong Cng Ty th phi c b my qun l tt. Qua s trn ta thy b my t chc nhn s ca Cng ty c sp xp trn c s gn nh, hiu qu vi cc phng ban c phn cch r rng ph hp vi cng vic kinh doanh ca Cng ty. 3.2.1 : Gim c: L ngi chi trch nhim trc php lut trc tip , lnh o qun l, iu hnh mi hot ng ca Cng ty v chi trch him v hot ng kinh doanh ca Cng Ty. 3.2.2 : Ph Gim c ph trch k thut: Ph trch cng vic lin quan n k thut. 3.2.3 : Ph Gim c ph trch ti chnh : SVTT : Nguyn Th Bch Ngc KT1-K4 01696690609

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BO CO THC TP C trch nhim v chin lc ti chnh ca Cng ty. 3.2.4 :Phng K Thut :

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Ph trch k thut v xy dng c bn, k kt hp ng lin quan n xy dng , sa cha cc thit b my mc trong doanh nghip 3.2.5 : Phng T Chc Hnh Chnh: - Tham mu cho gim v vic t chc nhn s, iu chuyn, tip nhn hoc thi vic ca cn b cng nhn vin, thc hin cc ch chnh sch do nh nc quy nh i vi ngi lao dng, m bo iu kin lm vic cho vn phng Cng ty. - Tng hp nh gi ngun nhn lc hin c trn c s xy dng mc tiu v k hoch pht triern ngun nhn lc ca cng ty trong tng lai. - Xy dng c bng m t cng vic, hng dn cng vic v xy dng h thng tiu chun nh gi kt qu cng vic , thnh tch nng lc ca nhn vin. - Gii quyt chnh sch i vi ngi lao ng ( hu tr, mt sc lao ng, m au thai sn ,c hi) theo lut php hin hnh v theo quy nh ca Cng ty. - Kt hp vi cc b phn , phng ban k thut xc nh nghnh ngh c hng ch ph cp c hi cho ngi lao ng. 3.2.6 : Phng K Ton Ti V: T chc qun l v mt gi tr ca ton b ti sn , theo di phn nh mt s nghip v kinh t pht sinh v vt t, tin vn ca Cng Ty, lp k hoch thu chi ngn qu ti chnh v lp Bo co ti chnh theo quy nh, ng thi phi thng xuyn lin h vi ngn hng. Thanh ton lng cho cn b cng nhn vin, giao dch thu chi vi khch hng. 3.2.7 : Phng Kinh Doanh : m pht k kt thc hin cc hp ng mua - bn sn phm , tm kim khch hng xm nhp th trng trong v ngoi nc. Gii thiu mu m , sn phm mi ca Cng Ty trong thi gian ti. 3.2.8 :Phng K Hoch Xut - Nhp Khu : - C nhim v kim tra vic nhp - xut ha n bn hng - Bo co nh k cng tc xut - nhp khu . 3.2.9 :Phng K Hoch Sn Xut: a)Chc nng: Tham mu cho Ban gim c Cng Ty trong xy dng k hoch thit k sn phm v trin khai qu trnh sn xut sn phm vi thi gian nhanh nht, cht lng m bo, gi thnh ph hp. b) Nhim v: SVTT : Nguyn Th Bch Ngc KT1-K4 01696690609

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BO CO THC TP T chun b sn xut :

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Nhn hp ng sn xut, hoch nh tin sn xut sn phm. Kim tra nguyn vt liu p ng nhu cu ca sn phm Kim tra ngun nhn lc cn c sn xut sn phm. Lp lnh sn xut v pht lnh sn xut n cc b phn sn xut. T thit k sn phm : C nhim v thit k , v mu sn phm t hng ng kch c, kiu dng do khch hng yu cu. T iu sn xut : Theo di tin trnh sn xut hng ngy ca tng khu nu nh thy khng ng nh bn thit k cn a ra cc gii php v tin hnh iu chnh kp thi. Kim sot nhp kho thnh phm T chc phn tch nh gi kt qu sn xut v tin giao hng trn c s a ra cc bin php khc phc.

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BO CO THC TP 4.Quy trnh cng ngh sn xut ti Cng Ty: KhoKho Nguyn Vt Liu Nguyn Ti Liu K Thut Ct

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Ra mu

Hn s b

Hn chi tit Hn hon chnh

Trang tr

Phun sn

V sinh cng ngh

Kim ha

Nhp kho thnh phm Da vo ti liu k thut do khch hng t, phng k thut phn cng cho nhn vin k thut ra mu tng chi tit cu thnh nn sn phm .Sau chuyn cho b phn s theo t l: Nguyn vt liu chnh cn tiu hao? vt liu ph cn cho sn phm ny l bao nhiu? . Sau khi c s xng ct s phn cng ly s nguyn vt liu cn dung t kho nguyn vt liu , ct thnh tng chi tit theo bn thit k. Sau chun b cp pht cho xng hn.Phng k hoch sn xut s b tr cng nhn theo dy chuyn t hn s b n hn chi tit ri n hn hon chnh . Sau khi sn phm c hon chnh s a n khu trang tr , phun sn , v sinh cng ngh v Phng Gim st k thutKCS s kim tra li ln cui .Nu t yu cu v cht lng , kch c ,kiu dng theo ng nh bn thit k s tin hnh nhp kho thnh phm. SVTT : Nguyn Th Bch Ngc KT1-K4 01696690609

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CHNG II: T CHC CNG TC K TON TI CNG TY

I.PHNG TIN K TON : Cng ty hch ton ton b qu trnh trn my tnh. II. HNH THC T CHC H THNG S SCH K TON: Hnh thc t chc cng ty p dng theo hnh thc chng t ghi s Hnh thc chng t ghi s hch ton theo S sau : Chng t gc

S qu

Chng t ghi s S ng k chng t ghi s S ci

S K Ton chi tit Bng tng hp chi tit

Bng cn i tai khoan Bao cao tai chinh

Ghi hng ngy Ghi cui thng i chiu Hnh thc s ng k chng t ghi s:L hnh thc tng hp ghji chp cc ngjieejp v kinh t pht sinh theo trnh t thi gian .S va dung ng k cc nghip

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v kinh t pht sinh, qun l cc chng t ghi s , v kim tra i chiu vi bng cn i pht sinh. Vi hnh thc ny hng ngy cn c vo cc chng t ghi s s ghi vo s K ton v lp Chng t ghi s .ng thi cc chng t ny s c ghi vo bng tng hp cc s chi tit. Cn c vo s chng t ghi s k Ton s phn nh cc nghip v kinh t pht sinh vo s sch lin quan . Cui thng kha s tnh ra tng s tin ca cc nghip v kinh t pht sinh trong thng, tnh tng s pht sinh n, tng s pht sinh c. Tnh s d tng ti khon trn tng s ci, cn c vo S ci cui nm k Ton tng hp bng cn i ti khon v Bo co ti chnh. Bn cnh K Ton theo di tnh hnh gim Ti sn , Ngun vn , phn b chi ph tnh gi thnh sn phm v xc nh kt qu kinh doanh. III. T CHC B MY K TON TI CNG TY : 1.S t chc b my K Ton: K Ton Trng

K Ton Tng Hp

K Ton Thanh Ton

K Ton Vt T

Th Qu

K Ton tin Lng

2. Chc nng , nhim v ca K Ton trong cng Ty : Tin hnh cng tc kim tra theo qui nh ca Nh nc Lp K Ton bo co v kim tra s chnh xc ca cc bo co ca cc phng ban khc lp. Gip gim c t chc cng tc thng tin k Ton , hch ton kinh t v pht trin hot ng kinh t. SVTT : Nguyn Th Bch Ngc KT1-K4 01696690609

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Lu tr , bo qun h s ti liu v qun l tp chung thng nht cc s liu K Ton. Cung cp s liu cho cc b phn lin quan trong Cng Ty. 2.1. K Ton Trng: Ph trch chung mi hot ng ca phng k ton, chi trch nhim trc Gim c v nh nc v vic t chc , qun l ,ghi chp ti chnh ca n v theo chc nng , quyn hn nhim v ca k ton trng theo quy nh ti ngh quyt 26/CP. Gii quyt x l cc khon thiu ht, mt mt h hng, cc khon n kh i v khon thit hi khc. 2.2. K Ton tng Hp: Hch ton sn xut kinh doanh v tnh gi thnh dch v , bo co nh k s liu K Ton, tng hp ln s ci , s chi tit, s tng hp lp bo co thng, qu ,nm .Phn tch tnh hnh s dng ti sn c nh , tnh khu hao phn b ng vo i tng chi chi ph v vic hch ton ca K Ton vin, lp Bng Cn i K Ton v ghi s cc chng t ghi s. 2.3. K Ton Thanh Ton: Nhim v thanh ton vi khch hng , lp s bo co thu chi , bo co nh k , theo di doanh thu khon n ngn sch nh nc, thanh ton tm ng, hch ton cc nghip v kinh t pht sinh. 2.4. K ton Vt T : Vo s chi tit vt t y chnh xc, lp bng k Nhp Xut Tn kho nguyn vt liu, cng c dng c phn b nh k hng thng i chiu s liu vi Phng K Ton kp thi pht hin mt mt, h hng , lng ph vt t khi lm sn phm. 2.5. Th Qu : C trch nhim bo qun v thu tin mt, kha s v i chiu s qu vi tin tn ti kt. Cui thng bo co s tin v lp bng k chi tit tng loi cho Ban Gim c, Phng K Ton bit. 2.6. K Ton Tin Lng : Cn c vo bng chm cng , cn c vo nhng quyt nh v khen thng, tr lng ca Phng Hnh Chnh m tnh lng ri thanh ton cho cng nhn vin.Gii quyt nhng vn v tr cp, bo him x hi cho cng nhn vin.

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PHN I: C S L THUYT V H THNG KIM SOT NI B K TON TI CNG TY TNHH MINH TN NHM
A.KHI NIM: H thng kim sot ni b K Ton ti doanh nghip l h thng ca tt c nhng g m t chc cn lm c c nhng iu mun v trnh c nhng iu khng mun trnh hay ni mt cch khc l h thng ca cc chnh sch th tc kim sot vn ca doanh nghip. B.TH TC KIM SOT TI SN :

CHNG I: KIM SOT TIN

I. NI DUNG V C IM CC KHON MC TIN : 1. Ni dung : Vn bng tin l mt b phn ca ti sn lu ng trong doanh nghip tn ti di hnh thi tin t, c tnh thanh khon cao nht. Trn bng Cn i k ton, tin c trnh by phn ti sn (Phn A: Ti sn ngn hn, khon I: Tin v tng ng tin, mc 1: Tin ). Tin c trnh by trn Bng Cn i K Ton theo s tng hp v cc ni dung chi tit c cng b trong Bn thuyt minh bo co ti chnh bao gm: Tin mt (TK 111): bao gm tin Vit Nam (k c ngn phiu)- TK1111, ngoi tTK 1112, vng bc, kim kh qu, qu- TK 1113. S liu c trnh by trn bo co ti chnh ca TK Tin mt vo thi im kha s sau khi c i chiu vi s thc t v tin hnh cc iu chnh cn thit. Tin gi ngn hng ( TK 112): bao gm tin Vit Nam- TK 1121, ngoi t- TK 1122 v vng bc, qu, kim kh qu- TK 1123 c gi ti ngn hng. S d ca TK Tin gi ngn hng trnh by trn Bng cn i k ton phi c i chiu v iu chnh theo s ph ngn hng vo thi im kha s. Tin ang chuyn (TK113 ): Bao gm cc khon Tin Vit Nam v Ngoi t m doanh nghip np vo ngn hng, kho bc Nh nc, hoc gi qua bu in chuyn qua cho ngn hng, hay tuy lm th tc chuyn tin t ti khon Tin gi ngn hng tr cho cc n v khc, th nhng n ngy kha s th doanh nghip vn cha nhn c giy bo c hay bng sao k ca ngn hng, hoc giy bo ca kho bc. SVTT : Nguyn Th Bch Ngc KT1-K4 01696690609

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BO CO THC TP 2. c im :

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Tin l khon mc c trnh by u tin trn Bng Cn i k ton v l mt khon mc quan trng trong ti sn ngn hn. Do thng c s dng phn tch kh nng thanh ton ca mt doanh nghip, nn y l khon c th b c tnh trnh by sai lch. Tin cn l khon mc b nh hng v c nh hng n nhiu khon mc quan trng nh thu nhp, chi ph, cng n v hu ht cc ti sn khc ca doanh nghip. Tin cn l ti sn rt nhy cm nn kh nng xy ra gian ln, bin th thng cao hn cc ti sn khc. Mt c im khc ca tin l bn cnh kh nng s d b sai lch do nh hng ca cc sai st v gian ln, cn c nhng trng hp tuy s d tin trn Bo Co Ti Chnh vn ng nhng sai lch din ra trong cc nghip v pht sinh v lm nh hng n cc khon mc khc.V vy, phi dnh nhiu thi gian kim tra tin mc d khon mc ny thng chim mt t trng khng ln trong tng ti sn.

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S : Mi lin h gia tin v cc chu k kinh doanh chnh

Chu trnh bn hng gi v thu tin Doanh thu bn hng Phi thu ca khch hng Chi ph ti chnh Tin mt, Tin ngn hng

Hng bn b tr li

Chu trnh tin lng Tin mt, Tin gi cng trc tip ngn hng sn xut chung Phi tr cho cng nhn vin Chi ph nhn Chi ph

Chi ph bn hng
nghip Phi tr khc Chi ph qun l doanh

Chu trnh mua hng v tr tin Phi tr cho ngi bn mua hng Hng tn kho,

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c nh

Ti sn

3. Mc tiu kim sot : Cc khon tin c thc hin u c ghi nhn trn Bo Co Ti Chnh. Doanh nghip c quyn s hu v mt php l i vi cc khon tin c ghi nhn. S d ti khon tin c ghi ph hp vi gi c xc nh theo chun mc v ch k ton hin hnh. S liu trn s chi tit tin c tng hp ng v ph hp vi ti khon tng hp trn s ci. S d tin c phn loi v trnh by thch hp trn bo co ti chnh. Cc trng hp tin b hn ch quyn s dng u c khai bo y . 3. 1.Nguyn tc kim sot Nhn vin co u kha nng va lim chinh. Trong vic qun l tin phi qui nh trch nhim cho tng i tng c lin quan. Ghi chp tc thi v y s thu . Thng xuyn i chiu s liu gia k ton v th qu. Chp hnh nghim chng cc qui nh v tn qu v np tin bn hng. Hn ch chi bng tin mt. i chiu s liu gia thc t v s sch k ton. 3.2. Th tc kim sot ti sn : 3.2.1.Tin mt ti qu: 3.2.1.1. Th tc thu tin: Ngi np tin ngh np tin k ton thanh ton lp Phiu thu v trnh cho K Ton Trng k duyt. K Ton Thanh Ton nhn li phiu thu v a cho ngi np tin k v phiu thu v np tin. Th SVTT : Nguyn Th Bch Ngc KT1-K4 01696690609

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qu s nhn phiu thu v thu tin cng lc Th Qu s ghi s qu. K Ton Thanh Ton cng da vo cc chng t ghi s k ton tin mt.

S :M hnh ha hot ng thu tin mt 3.2.1.2. Th tc chi tin :

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S : M hnh ha hot ng chi tin mt Cn c vo cc chng t: Giy ngh tm ng; Giy thanh ton tin tm ng; Ha n; k ton thanh ton lp Phiu chi chuyn cho K Ton Trng k duyt nu ng s gi ln ban gim c k v ng du. K Ton Thanh Ton nhn phiu chi ri chuyn cho Th Qu. Th Qu chi tin t qu , k tn, ng du chi tin; yu cu ngi nhn tin k tn vo phiu chi, ghi tnh hnh chi tin vo S Qu tin mt, sau chuyn chng t cho k ton. Hng ngy k ton v th qu i chiu s liu vi nhau. Mt nhn vin khc lm nhim v kim k tin thc t tn qu ri i chiu vi s trn s sch. 3.2.1.3. Th tc qun l tn qu: Tin phi trong kt st do th qu qun l. Hn ch cc i tng khc tip xc Cui k (ngy, tun, thng) tin hnh kim k tn qu thc t so vi s liu trn s sch. Thnh phm kim k gm: k ton tin, th qu v mt i din bn ngoi phng k ton. Kt qu kim k c lp thnh bin bn qu tin mt cc thnh phn tham d k nhn ri chuyn sang k ton trng xc nhn. Nu c chnh lch s chuyn tip ln Ban gim c gii quyt v x l theo quy nh. 3.2.2. Tin ngn hng 3.2.2.1.Th tc thu tin Khi ngn hng nhn hng nhn c tin, ngn hng s lp Giy bo C v gi cho k ton ngn hng. K ton ngn hng da trn Giy bo C s lp chng t thu v chuyn cho k ton trng k, duyt. v ng thi ghi s tin gi. S . M hnh ha hot ng thu tin gi:

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3.2.2.2. Th tc chi tin: K ton ngn hng lp y nhim chi gi cho K Ton Trng k, duyt. K Ton Trng ng s gi cho ban gim c k y nhim chi. V gi n ngn hng. Ngn hng nhn y nhim chi v thc hin lnh chi. ng thi lp giy Bo N. K ton ngn hng nhn giy bo N v ghi s k ton tin gi.

S : M hnh ha hot ng chi tin gi II. KIM SOT TIN TI CNG TY TNHH MINH TN NHM:

D c th : V
Khi Mua hng, bn hng Cng Ty thanh ton cho ngi bn hoc khch hng thanh ton cho bng tin mt hoc bng tin gi ngn hng. .Th tc mua hng tr tin (CHI TIN ): Xc nh Nhn bn nguyn vt bo gi liu cn mua SVTT : Nguyn Th Bch Ngc KT1-K4 01696690609 La chn nh cung cp

t hng

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Hp ng mua bn

Kim tra mu

Xem mu

Nhn hng

Tr tin

Bin bn giao nhn Ha n mua hng Phiu nhp kho

Phiu chi Phiu y nhim chi

Khi Cng Ty nhn c n t hng ca khch hng, Ph Gim c ph trch k thut s lp phng n sn xut kinh doanh xc nh nguyn vt liu cn thit cho san xut sn phm. Sau gi bn s ny cho phng k hoch xem xt nu thy khng c vn g s trnh ln Gim c duyt ln cui .Sau chnh thc pht hnh n t hng lin h n cc nh cung cp yu cu nhn bn bo gi t cc nh cung cp v chnh thc t hng vi nh cung cp ph hp vi Cng ty (v gi c, cht lng nguyn vt liu). Ngi chi trch nhim mua s xc nh mu , kim tra mu c t yu cu Ha n thu GTGT (Ha n bn hng); Ha n thng thng. Phiu thu, phiu chi. Giy bo C ngn hng. Bin bn b tr cng n Mt s ti khon s dng: Hng ha ( 156,1561,1562) , Tin mt (111,1112), chuyn khon (112,1121), phi tr cho ngi bn (331) Nh cung ng vt t ch yu ca Cng Ty:

Cng Ty TNHH MINH TN (Bin Ha, ng Nai) Cng Ty TNHH YNGHUA VIT NAM (KCN Bin Ha 2) Chi nhnh Cng Ty TNHH XNK CT TNG (Tn Bnh, Tp.HCM) Cng TyTNHH Hu Lin Chu (Tp.HCM)

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Cng TyTM-SX Cm Nguyn (Tp.HCM) Inox ng Nam (Tp.HCM) Cng Ty TNHH Bluescope Buildings Vit nam (KCN Bin Ha 2) Cng Ty TNHH Akzo Nobel Chang Cheng VN (KCN Nhn Trch) Cng Ty TNHH i Ph (Tp.HCM)

. Bn hng Thu tin : Khi nhn c n t hang cua khach hang , Cng Ty hoan tt vic mua nguyn vt liu cn thit cho vic san xut san phm. Sau o se tin hanh san xut theo quy trinh san xut san phm tai Cng Ty. San phm sau khi a c kim tra at yu cu v mu ma, kiu dang , kich thc, s lng cung nh cht lng se tin hanh nhp kho va se giao cho khach hang ung ngay quy inh. Bc tip theo la giao nhn hoa n va thu tin t ngi mua. Tai khoan s dung : Gia vn hang ban (632 ), doanh thu ban hang ( 511,5111,5112) Tin mt (111 ),Tin gi ngn hng (112) , chi phi ban hang , phai thu cua khach hang (131 ).. Chng t s dung : n t hang , hoa n gia tri gia tng, phiu thu ,phiu chi, giy bao n , giy bao co cua ngn hang. Khach hang chu yu cua Cng ty : Cng ty TNHH nha Sakaguchi Vit Nam Cng Ty c phn Sonadezi Long Binh Nha may hoa cht bin Hoa Cng ty c phn thc phm quc t Cng Ty c phn Vina G7 Cng ty TNHH Long nnh Tin...

Nhn n t hang

Mua nguyn vt liu

San xut

Giao hang

Hoa n

Nhn tin

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- Tin c sp xp tng loi, ct thnh tng xp, mi xp l mt triu ng. Mi hot ng Thu Chi bng tin mt v vic bo qun tin mt ti qu do Th Qu ca Doanh Nghip thc hin, phiu chi ch c gi tr khi c ch k ca Th Qu Hng ngyTh qu phi kim k s tn qu tin mt thc t v tin hnhddoosi chiu vi s liu ca s qu tin mt v s k ton tin mt . Nu c chnh lch K Ton v Th Qu phi kimtra li xc nh nguyn nhn v kin ngh bin php x l chnh lch . 1.2 : Kim sot tin ti qu 1. 2.1: Th tc thu tin:
K ton than h ton

Th qu

Thu tin v k vo chng t ( thu tin)

L p phi u thu

Ghi s qu

Nh n li phi u thu Ghi

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s k ton tin m t

S :M hnh ha hot ng thu tin ca Cng Ty TNHH MINH TN NHM Ngi yu cu np tin s trc tip np tin cho th qu. Th Qu k thu tin v k tn, ng du thu tin vo Phiu bn hng . V ghi vo s qu tin mt. K ton thanh ton cn c phiu bn hng lp Phiu thu chuyn cho k ton trng k duyt v yu cu ngi np tin k tn vo phiu thu. K ton ghi vo s k ton tin mt. 1.2.2. Th tc chi tin: Cn c vo cc chng t: Giy ngh tm ng; Giy thanh ton tin tm ng; Ha n; v cc chng t gc lin quan k ton thanh ton lp Phiu chi chuyn cho k ton trng nu khon chi di 10.000.000 th k ton trng k duyt chi v s bo ln gim c sau.Cn nhng khon chi trn 10.000.000 th K Ton Trng phi gi ln Gim c duyt chi. K ton thanh ton nhn phiu chi ri chuyn cho th qu. Th qu chi tin t qu; k tn, ng du chi tin; yu cu ngi nhn tin k tn vo phiu chi, ghi tnh hnh chi tin vo S Qu tin mt, sau chuyn chng t cho k ton.

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K K t G

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L p g i y n g h

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S : M hnh ha hot ng chi tin mt ca cng ty TNHH MINH TN NHM 2.Kim sot Tin gi ngn hng : Tin ca doanh nghip phn ln c gi ngn hng thc hin vic thanh ton khng dung tin mt . Li t khon tin gi ngn hang c hch ton vothu nhp ti chnh ca doanh nghip. 2.1. Tin gi ngn hng - Tin gi ngn hng - TK112: - Tin gi ngn hng Vit Nam - TK1121; - Tin gi ngn hng ng TK1121DA; - Tin gi ngn hng Eximbank TK1121EX; - Tin gi ngn hng Vietcombank TK1121VC; - Tin gi ngn hng ngoi t - TK1122: - Tin gi USD Vietcombank TK1122VC. Cng ty gi tin theo dng c k hn v khng k hn. ngn hng c m hai loi ti khon theo di: 1 dng theo di tin gi VND, 1 dng theo di tin gi l ngoi t. K ton tin gi ngn hng theo di chi tit theo tng loi tin v chi tit theo tng ngn hng. K ton tng hp s dng TK112 theo di s hin c v tnh hnh bin ng tng, gim ca tin gi ngn hng. i vi nghip v pht sinh lin quan n ngoi t u c thc hin thng qua ngn hng , khi hch ton th c quy i ra ng Vit nam hch ton theo t gi th trng ti thi im pht sinh nghip v. Chnh lch t gi c k ton theo di ti khon 413, c iu chnh vo ngy cui k kt thc k k ton. 2.2.Kim sot Tin gi ngn hng Khi ngn hng nhn c tin s gi giy bo C n k ton ngn hng ca Cng Ty. K Ton ngn hng da trn giy bo C ghi s k ton.

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Nhn tin Lp giy bo C Nhn giy bo C

Ghi s tin gi S : M hnh ha hot ng thu tin gi ca cng ty . Khi cn thanh ton qua ngn hng, K Ton Ngn Hng s lp y nhim chi gi cho K Ton Trng k duyt v gi ln gim c k v ng du y nhim chi( duyt chi). V gi n ngn hng ni thc hin thanh ton. Ngn hng nhn c giy y nhim chi, ngn hng thc hin lnh chi v lp giy bo N. K ton ngn hng s nhn c giy bo N t ngn hng gi. K ton ngn hng da vo chng t ny ghi vo s k tan tin gi.

G i m c

K To n Tr ng

K To n T G N H L p y nh i m

Ng n h ng

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K h ng ng

N h n gi y b o N G hi s k to n ti

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S : M hnh ha hot ng chi tin gi ca cng ty 2.3.Th tc s d: Khi nhn c chng t ca ngn hng gi n, k ton kim tra, i chiu vi chng t gc km theo. Khi c chnh lch s liu gia s k ton n v v trn chng t ca ngn hng m cui thng cha xc nh c nguyn nhn, k ton ghi theo s liu ca ngn hng v theo di s liu ca k ton nh hn hn hay ln hn s liu ca ngn hng. Khi kim tra, i chiu, xc nh c nguyn nhn s iu chnh s liu ghi s. Cui thng K Ton tin gi ngn hng s tin hnh i chiu s liu vi ngn hng, ngn hng s k vo bin bn i chiu xc nhn s d tin gi. Th tc kim tra s d: S d ti khon ngn hng trn s sch phi bng vi s d ca s ph ti ngn hng. Mi khon chnh lch phi c iu chnh thch hp, nhng trng hp cha r nguyn nhn phi c kt chuyn vo cc khon phi thu khc, hay phi tr khc v x l ph hp. 3. Phng php hch ton 3.1. Chng t s dng : Tin ti qu: Phiu thu; Phiu chi. Phiu xut; Phiu nhp kho vng, bc, qu. Bin lai thu tin; Bng k vng bc qu. Bin bn kim k qu Tin gi ngn hng: Giy bo C, Giy bo N hoc Bn sao k ca ngn hng Km theo cc chng t gc (y nhim thu, y nhim chi, sec chuyn khon, sec bo chi) 3.2. S k ton s dng SVTT : Nguyn Th Bch Ngc KT1-K4 01696690609

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: S chi tit: S qu tin mt v S k ton chi tit tin mt. S tng hp: S nht k v S ci (TK 111) Tin gi ngn hng: S chi tit: S k ton chi tit tin gi ngn hng S tng hp: S nht k v S ci (TK 112) 3.3. Th tc k ton: Tin ti qu: Khi tin hnh nhp, xut qu tin mt phi c phiu thu, phiu chi hoc chng t nhp, xut vng, bc, qu v c ch k ca ngi nhn, ngi giao, ngi cho php nhp, xut qu theo quy nh. K ton qu tin mt phi c trch nhim m s k ton qu tin mt, ghi chp hng ngy lin tc theo trnh t pht sinh cc khon thu, chi, nhp, xut qu tin mt, ngn phiu, ngoi t, vng, bc, qu v tnh ra s tn qu ti mi thi im. Th qu chu trch nhim qun l v nhp, xut qu tin mt. Hng ngy th qu phi chi kim k s tn qu tin mt thc t, i chiu vi s liu s qu tin mt v s k ton tin mt. Tin gi ngn hng: Khi nhn c chng t ca ngn hng gi n, k ton phi kim tra, i ca doanh nghip, s liu trn cc chng t gc vi s liu trn cc chng t ca ngn hng th doanh nghip phi thng bo ngay cho ngn hng cng i chiu, xc minh v x l kp thi. Cui thng, nu cha xc nh c nguyn nhn chnh lch th k ton ghi s theo s liu ca ngn hng nh giy bo C, giy bo N hoc bn sao k. Phn chnh lch c ghi vo bn N ti khon 138 Phi thu khc hoc bn C ti khon 338 Phi tr, phi np khc. Sang thng sau, tip tc i chiu tm ra nguyn nhn kp thi x l v iu chnh s liu ghi s. Phi thc hin theo di chi tit s tin gi cho tng ti khon ngn hng thun tin cho vic kim tra i chiu.

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CHNG II : KIM SOT N PHI THU

L mt b phn trong ti sn ca doanh nghip pht sinh trong qu trnh hot ng ca doanh nghip khi thc hin vic cung cp sn phm, hang ha ,dch v hoc mt b phn vn ca doanh nghip b chim dng tm thi nh cho vay ngn hn, chi h cho n v bn hoc cp trn. I . Ni dung v c im khon mc phi thu khch hng 1. Ni dung : SVTT : Nguyn Th Bch Ngc KT1-K4 01696690609

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Phi thu khch hng l khon thu tin m khch hng mua n doanh nghip do c cung cp hng ha,dch v nhng cha thanh ton tin.N phi thu chim t trng ln nht pht sinh thng xuyn v cng gp ri ro nht trong cc khon phi thu pht sinh ti doanh nghip. Trn bng cn i k ton, n phi thu khch hng c trnh by ti phn A Ti sn ngn hn, gm khon mc Phi thu khch hng- TK131, ghi theo s phi thu gp v khon mc D phng phi thu kh i c ghi s m. Do , hiu s gia phi thu khch hng v D phng phi thu kh i s phn nh s n phi thu thun, tc gi tr thun c th thc hin c. Ring khon phi thu di hn ca khch hng c trnh by trong phn B Ti sn di hn . 2. c im: N phi thu khch hng l mt loi ti sn kh nhy cm vi nhng gian ln nh b nhn vin chim dng hoc tham . N phi thu khch hng l khon mc c lin quan mt thit n kt qu kinh doanh, do l i tng s dng cc th thut thi phng doanh thu v li nhun ca n v. N phi thu khch hng c trnh by theo gi tr thun c th thc hin c. Tuy nhin, do vic lp d phng phi thu kh i thng da vo c tnh ca cc nh qun l nn c nhiu kh nng sai st v kh kim tra. 3. Mc tiu kim sot : Cc khon n phi thu khch hng ghi chp u c thc ti thi im lp bo co v phi c ghi nhn y . Cc khon n phi thu khch hng vo ngy lp bo co thuc v n v. Nhng khon n phi thu khch hng phi c ghi chp ng s tin gp trn bo co ti chnh v ph hp gia chi tit ca n phi thu khch hng vi s ci. Cc khon d phng phi thu kh i c tnh ton hp l gi tr thun ca n phi thu khch hng gn ng vi gi tr thun c th thc hin c. S ng n trong trnh by v cng b khon n phi thu khch hng, bao gm vic trnh by ng n cc khon n phi thu khch hng, cng nh cng b y nhng vn c lin quan nh cc khon cm c, th chp 3.1.Nguyn tc kim sot - Phn chia trch nhim gia cc chc nng lin quan. SVTT : Nguyn Th Bch Ngc KT1-K4 01696690609

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tm hiu v nh gi ri ro kim sot n phi thu khch hng, cn phi kho st h thng kim sot ni b i vi ton b chu trnh bn hng. Sau y l cch thc t chc chu trnh bn hng: Lp lnh bn hng ( hay phiu xut kho ) Cn c vo n t hng ca khch hng, cc b phn c lin quan s xt duyt n t hng v s lng, chng loi xc nh v kh nng thanh ton cung ng ng hn ca n v v lp lnh bn hng ( hay phiu xut kho ). Trong trng hp nhn t hng qua e-mail, in thoi, faxcn c nhng th tc bo m c s php l v vic khch hng t hng. Vic chp thun n t hng cn c hi bo cho khch hng bit trnh cc tranh chp c th xy ra trong tng lai. Xt duyt bn chu Trc khi bn hng, cn c n t hng v cc ngun thng tin khc t trong v ngoi doanh nghip, b phn ph trch bn chu cn nh gi v kh nng thanh ton ca khch hng xt duyt vic bn chu. y l th tc kim sot quan trng m bo kh nng thu hi n phi thu. Mt s cch thc c th h tr cho cng vic ny l thit lp chnh sch bn chu r rng, lp danh sch v lun cp nht thng tin v tnh hnh ti chnh, vn chi trca khch hng. Trong nhng mi trng kinh doanh c ri ro cao, mt bin php kh hu hiu l yu cu khch hng th chp ti sn hay k qu. Xut kho hng ha Cn c lnh bn hng c ph chun bi b phn ph trch bn chu, th kho xut hng cho b phn gi hng.

Gi hng

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B phn gi hng lp chng t chuyn hng v gi hng cho khch hng km ha n. Trc khi gi ha n cho khch hng, cn kim tra li v nhng s liu ghi trn ha n. Tng cng ha n pht hng ngy phi c ghi vo ti khon chi tit gip theo di n phi thu ca tng khch hng. Theo di thanh ton Sau khi lp ha n v hng ha giao cho khch hng, k ton vn phi tip tc theo di cc khon n phi thu. theo di cht ch vic thu tin, cn phi lit k cc khon n phi thu theo tng nhm tui theo di v phn cng i n, thng thng cng vic ny c giao cho b phn ph trch bn chu.. Ngoi ra nn thng xuyn thc hin th tc gi thng bo n cho khch hng. iu ny, mt mt, s gip cho n v nhanh chng thu hi cc khon phi thu, mt khc cn gip n v xc minh v iu chnh kp thi nhng chnh lch (nu c ) gia s liu ca hai bn.. Xt duyt hng bn b tr li v gim gi Nu khch hng khng hi lng vi s hng nhn c do sai quy cch hay km phm cht, h c th gi tr li cho n v. V th, doanh nghip cn c mt b phn c lp chu trch nhim tip nhn, xt duyt, cng nh khu tr nhng khon lin quan n cc hng ha ny, v c n v thit k mt chng t ring phn nh s xt duyt i vi hng b tr li hay gim gi, chng t ny cng c s dng lm cn c ghi s nghip v trn. Cho php xa s cc khon n khng thu hi c Khi khng cn hy vng thu hi c cc khon n phi thu khch hng, nh qun l c trch nhim xem xt cho php hoc ngh cp c thm quyn cho php xa s cc khon n ny. Cn c vo b phn k ton s ghi chp vo s sch. tng cng kim sot i vi xa s n phi thu kh i n v cn quy nh cht ch th tc xt duyt vn ny.

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CHNG III:TH TC KIM SOT HNG TN KHO

3.1.
3.1.1.

Ni dung v c im ca khon mc
Ni dung

Hng tn kho l nhng ti sn c gi bn trong k sn xut, kinh doanh bnh thng, hoc ang trong qu trnh sn xut, kinh doanh d dang, hoc nguyn liu, vt liu, cng c, dng c s dng trong qu trnh sn xut, kinh doanh hoc cung cp dich v. Hng tn kho c trnh by trn Bng cn i k ton ti phn A Ti sn ngn hn v c trnh by gm hai ch tiu: gi tr hng tn kho v tng s d phng gim gi hng tn kho lp. Ni dung chi tit cc loi hng tn kho c cng b trong Bng thuyt minh bo co ti chnh, bao gm:

3.3. Phng php hch ton 3.3.1. Chng t s dng Ha n thu GTGT (Ha n bn hng); Ha n thng thng. Phiu thu, phiu chi. Giy bo C ngn hng. Bin bn b tr cng n. 3.3. S k ton s dng S chi tit: S chi tit thanh ton vi ngi mua. S tng hp: S nht k v S ci (TK 131) 3.4. Th tc k ton K ton khon phi thu ca khch hng theo di chi tit theo tng khch hng, theo tng ni dung phi thu pht sinh p ng nhu cu thng tin v i tng phi thu, ni dung phi thu, tnh hnh thanh ton v kh nng thu hi n

II: TH TC KIM SOT N PHI THU TI CNG TY TNHH MINH TN NHM

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Phi thu ca khch hng TK131: Phi thu hp ng + n v l -TK131HD; Phi thu TM khc TK131KH

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Phi thuCng ty TNHH nha Sakaguchi Vit Nam Phi thu Cng Ty c phn Sonadezi Long Binh Phi thu Nha may hoa cht bin Hoa 2. Kim sot n phi thu 2.1. Thu tuc ban chiu: Phong kinh doanh nhn n t hang va cn c cac ngun thng tin khac anh gia kha nng thanh toan cua khach hang xet duyt ban chiu. Phong kinh doanh doanh thit lp danh sach ban chiu va theo doi va cp nhn thng tin v tinh hinh tai chinh vn chi tra cua khach hang. Va yu cu khach hang th chp, ky quy. Khi a chp nhn n t hang phong khinh doanh se hi bao cho khach hang bit la chp nhn n t hang. Phong kinh doanh lp lnh ban hang chuyn cho k toan vt t. Khi nhn c lnh ban hang k toan vt t se lp phiu xut kho chuyn cho thu kho xut kho. Phong kinh doanh lp hoa n ban hang va chuyn hang cho khach hang. Khach hang nhn hang va nhn hoa n. K toan cng n ghi vao s cng n. 2.2.Th tc thu n: Sau khi lp ha n v hng ha giao cho khch hng, k ton tip tc theo di cc khon n phi thu. Theo di thanh ton: Cn c vo tng ha n, k ton ghi vo s chi tit theo di cng n vi tng khch hng. Lit k thi hn thanh ton, phn loi cc khon n theo tng tui n t b phn kinh doanh lp chng trnh thu n cho tng khon n. Phong kinh doanh lit k cac khoan n phai thu theo tng nhom tui. K toan cng n da vao bang lit k nay theo doi va phn cng oi n. Phong kinh doanh hang thang gi thng bao n cho khach hang.

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Cui na nm v cui nm, k ton cng n tin hnh xc nhn i chiu cng n vi khch hng nhm xc nh chnh xc v thng nht s n ca tng khch hng. Trng hp n qu hn, khch hng s chu li sut n qu hn theo quy nh c th ca tng hp ng hoc li sut n qu hn hin hnh ca ngn hng. Nu n qu hn trn 30 ngy m vn cha thu hi c, Phng k ton lp bo co trnh Gim c c bin php thu hi n kp thi nh : gp g thng lng, ha gii tm bin php thu n, hoc nh cc t chc chuyn thu n hoc bn n cho cc t chc mua bn n hoc np n ln ta n . Bin php thu n thng qua phn quyt ca ta n l gii php cui cng p dng cho cc khch hng c khon n tn ng ln v qu hn lu ngy.

K h c h h n g P. Kin h doa nh K to n

T h k h o

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L p n t h n g

Nh n n t hn g va lp lnh ban han g

L p ph i u xu t kh o N h n p h i u v x u t G hi s c ng n h n g

Lp H BH v chu yn hn g

N h n h n g v

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C h a th a n h to n S :M hinh hoat ng ban hang va thu n ca cng ty 2.3.Th tc xa n: Khi khng cn hy vng thu hi c cc khon n phi thu khch hng, nh qun l c trch nhim xem xt cho php hoc ngh ban giam c cho php xa s cc khon n ny. Cn c vo b phn k ton s ghi chp vo s sch. Vo cui nin K Ton trc khi lp Bo Co Ti Chnh nu doanh nghip c nhng bng chng v cn c xc nh c nhng khon phi thu kh i hoc khng th i th

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c lp d phng . Khon lp d phng c xc nh ring cho tng khon n v sau tng hp thnh s cnl lp d phng.

CHNG III :KIM SOT HNG TN KHO

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I. Ni dung v c im khon mc hng tn kho 1. Ni dung: Hng tn kho: Tn kho l ton b ngun vo quy trnh sn xut nh hng cung ng, nguyn vt liu, ph tng m cng ty dng trong hot ng kinh doanh, ngoi ra cn bao gm c cng vic ang c thc hin - hng ha ang trong nhiu giai on sn xut khc nhau - cng nh thnh phm ang ch xut kho em bn hoc vn chuyn n khch hng. L nhng ti sn c gi bn trong k sn xut, kinh doanh bnh thng, hoc ang trong qu trnh sn xut, kinh doanh d dang, hoc nguyn liu, vt liu, cng c, dng c s dng trong qu trnh sn xut, kinh doanh hoc cung cp dich v. c trnh by trn Bng cn i k ton ti phn A Ti sn ngn hn v c trnh by gm hai ch tiu: gi tr hng tn kho v tng s d phng gim gi hng tn kho lp. Ni dung chi tit cc loi hng tn kho c cng b trong Bng thuyt minh bo co ti chnh, bao gm : Hng mua ang i trn ng - TK 151 l nhng vt t, hng ha mua ngoi thuc quyn s hu ca n v nhng n thi im kha s vn cha hon rt th tc nhp kho. Nguyn liu, vt liu tn kho TK 152: l nhng i tng lao ng mua ngoi hoc t ch bin dng cho mc ch sn xut, ch bin. Cng c, dng c trong kho TK 153: l nhng t liu lao ng khng hi cc tiu chun v gi tr v thi gian s dng quy nh i vi ti sn c nh. Chi ph sn xut, kinh doanh d dang TK 154: l nhng chi ph pht sinh lin quan n khi lng sn phm, dch v cha hon thnh ti thi im kha s. Thnh phm tn kho TK 155: l nhng sn phm hon tt qu trnh sn xut, ch bin, gia cng v c nhp kho ch bn. Hng ha tn kho TK 156: l nhng vt t, hng ha c n v mua bn li. Hng gi i bn TK 157: l nhng vt t, hng ha c gi ti mt kho khc vi kho ca n v nhng vn thuc quyn s hu ca n v. Hng gi i bn c th bao gm

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hng gi bn i l, hng k gi, tr gi dch v hon thnh nhng cha c chp thun thanh ton Ti khon 159 - D phng gim gi hng tn kho : cui k k ton nm, khi gi tr thun c th thc hin c ca hng tn kho nh hn gi gc th phi lp d phng gim gi hng tn kho. i vi nhiu cng ty, hng tn kho c xem l ti sn lu ng quan trng. K ton tn kho c hai kha cnh ng lu . Th nht, phi xc nh chi ph hng tn c thu mua hay sn xut. Chi ph ny sau c a vo ti khon tn kho cho n khi sn phm c xut kho em bn. Khi sn phm c vn chuyn hoc phn phi n tay khch hng, chi ph ny c ghi thnh tiu ph trong bo co thu nhp nh mt phn ca gi vn hng bn. PHNG PHP HCH TON 1 S NGHIP V CH YU: TK 151 I. Trng hp doanh nghip hch ton hng tn kho theo phng php k khai thng xuyn. 1. Cui k k ton, cn c vo ho n mua hng ca cc loi hng cha v nhp kho dng vo hot ng sn xut, kinh doanh hng ho, dch v thuc i tng chu thu GTGT tnh theo phng php khu tr, ghi: N TK 151 - Hng mua ang i ng (Gi cha c thu GTGT) N TK 133 - Thu GTGT c khu tr C TK 331 - Phi tr cho ngi bn; hoc C TK 111, 112, 141,. . . - Nu hng cha v nhp kho dng vo hot ng sn xut, kinh doanh hng ho, dch v khng thuc i tng chu thu GTGT hoc thuc i tng chu thu GTGT theo phng php trc tip, ghi: N TK 151 - Hng mua ang i trn ng (Tng gi thanh ton) C TK 111, 112, 331,. . . 2. Sang thng sau, khi hng v nhp kho, cn c ho n v phiu nhp kho, ghi: N TK 152 - Nguyn liu, vt liu N TK 153 - Cng c, dng c N TK 156 - Hng ho C TK 151 - Hng mua ang i ng. 3. Trng hp sang thng sau hng ho, vt t mua ang i ng khng nhp kho m giao thng cho khch hng theo hp ng kinh t ti phng tin, ti kho ngi bn, ti bn cng, bn bi, hoc gi thng cho khch hng, gi bn i l, k gi, ghi: N TK 632 - Gi vn hng bn; hoc N TK 157 - Hng gi i bn C TK 151 - Hng mua ang i ng. 4. Trng hp hng mua ang i ng b hao ht, mt mt pht hin ngay khi pht sinh hoc khi kim k cui k, cn c vo bin bn v mt mt, hoa ht, k ton phn nh SVTT : Nguyn Th Bch Ngc KT1-K4 01696690609

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II. Trng hp doanh nghip hch ton hng tn kho theo phng php kim k nh k : 1. u k, k ton cn c tr gi thc t ca hng ho, vt t ang i ng kt chuyn cui k trc kt chuyn tr gi thc t ca hng ho, vt t ang i ng u k, ghi: N TK 611 - Mua hng C TK 151 - Hng mua ang i ng. 2. Cui k, k ton cn c vo kt qu kim k xc nh tr gi thc t ca hng ho, vt t mua nhng cha v nhp kho (Cn ang i trn ng cui k), ghi: N TK 151 - Hng mua ang i trn ng C TK 611 - Mua hng. 2. c im: i vi nhng n v c quy m ln hoc sn xut, kinh doanh cng lc nhiu mt hng, khi lng hng tn kho lun chuyn thng rt ln, chng loi phong ph v c t chc tn tr nhiu a im khc nhau. Ngoi thc hin chc nng qun l, cc n v ny thng phi thit lp mt h thng chng t, s sch phc tp kim tra ni b. Cc sai st v hng tn kho c th nh hng n Bng cn i kt ton v Bo co kt qu hot ng kinh doanh. Hng tn kho l mt khon mc nhy cm vi gian ln (bin th, trm cp) v chu nhiu r ro do mt gi, h hng, li thi, hao ht,mt mt K ton hng tn kho l mt cng vic cha nhiu yu t ch quan v ph thuc rt ln vo cc xt on ca ban gim c khi c tnh k ton. 3. Mc tiu kim sot Tt c hng tn kho trnh by trn bo co ti chnh u tht s hin hu trong thc t v n v c quyn i vi chng. Tt c hng tn kho u c ghi s v bo co y . S liu chi tit ca hng tn kho c ghi chp, tnh ton chnh xc v thng nht gia s chi tit v s ci. SVTT : Nguyn Th Bch Ngc KT1-K4 01696690609

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Hng tn kho c ghi nhn v nh gi theo mt phng php ph hp vi cc chun mc v ch k ton hin hnh, ng thi n v p dng nht qun phng php ny. Hng tn kho c phn loi ng n, trnh by thch hp v cng b y 3. 1.Nguyn tc kim sot Qui nh trch nhim trong vic phn cng cng vic Kim tra s chi tit hng tn kho T chc cng tc i chiu vi th kho Theo di, xem xt, chng kin kim k hng tn kho Lp th kho theo di chi ph sn xut cho tng l hng Xy dng h thng k ton chi ph. 3.2. Th tc kim sot : Mua hng Khi c yu cu mua hng, b phn c lin quan s cn c trn nhu cu lp phiu ngh mua hng. Phiu ngh mua hng sau c chuyn cho b phn ph trch mua hng. Sau khi nhn c phiu ngh mua hng c ph duyt, b phn mua hng tin hnh cc th tc la chn nh cung cp.Khi xc nh c nh cung cp, b phn mua hng s lp n t hng. Bn chnh ca n t hng sau c chuyn cho nh cung cp t hng chnh thc. Cc bn lu ca n t hng s c lu ti b phn lin quan nh b phn bn hng, k ton n phi tr Nhn hng Khi hng c vn chuyn n a im giao hng, b phn bn hng s cn c vo n t hng v hp ng mua bn cng ha n kim tra thc t quy cch, s lng v cht lng ca hng nhn. Sau khi nhn hng, b phn nhn hng nhn hng v lp Phiu nhp kho hoc bo co nhn hng. Hai chng t ny rt quan trng v s hin hu v s hin hu v y ca hng tn kho v l thng tin quan trng trong cng tc kim ton.

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S : M hnh ha hot ng nhp kho:

Yu cu cung cp vt liu tin hnh sn xut, trc ht n v phi mua v tn tr nguyn vt liu u vo. Khi c yu cu s dng, b phn sn xut phi thit lp Phiu yu cu vt liu. Xut kho vt liu

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Sau khi nhn c Phiu yu cu vt liu c ph duyt, th kho s cn c cc thng tin trn phiu ny xut hng v lp phiu xut kho

S .:M hnh ha hot ng xut kho

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Ngy gi ph hp (cui thng, cui qu, cui nm), ti thi im kim k ngng nhp xut hng ti kho Thnh phn ban kim k bo m tnh khch quan: t nht l th kho, k ton kho hng v mt ngi b phn khc c lp khng lin quan ( hoc thu kim ton chng kin ) La chn phng php kim k ton b hay chn mu i vi nhng mt hng c gi tr ln, tn sut nhp nhiu, c kh nng ri ro cao Yu cu th kho sp xp li kho hng chun b cng vic kim k. Chia tch hng hng, li, hng gi, hng ch xut kho Tin hnh: Lp mt danh mc hng tn kho t s sch k ton, th kho s dng s kho v th kho. Khi tin hnh kim m phi b tr sao cho vit sp xp khoa hc khng b m trng, trong qu trnh cn, ong, o , m. ng thi i chiu vi th kho m th kho ghi chp. m xong l hng ha, vt t no th cht li, c th bng vic dn mt mnh giy, ng du, k tn ghi r thi im kim k. ngh cc thnh vin trong ban kim k, k ton kho hng ch n vn hng hng, km, gim, mt phm cht cht lngv ghi ch y v sau ny c th xc nh h s hao ht, hng hc thc t v so snh vi nh mc cho php. Kt thc: Lp bin bn kim k, cc bn tham gia k 3.3. Phng php hch ton 3.3.1. Chng t s dng. Phiu nhp kho, phiu xut kho Bin bn kim nghim ( vt t, sn phm, hng ha) Phiu bo vt t cn li cui k Bin bn kim k vt t, cng c, sn phm, hng ha. Bn k mua hng Bng phn b nguyn liu, vt liu, cng c, dng c. 3.3.2. S k ton s dng S chi tit S theo di vt t, dng c, sn phm, hng ho SVTT : Nguyn Th Bch Ngc KT1-K4 01696690609

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S tng hp: S nht k v S ci (TK 151,152, 153,155,156,157 ) 3.3.3. Th tc k ton K ton ghi nhn nghip v nhp, xut kho vo cc ti khon.Ghi chp vo cc s chi tit theo di hng ang c trong kho, c v s lng v s tin. Cui thng tin hnh kim tra v lp bng Nhp Xut Tn hng tn kho. Kim k hng tn kho, i chiu vi s tn trn th kho.. II. KIM SOT HNG TN KHO TI CNG TY TNHH MINH TN NHM: Th tc nhp kho xut kho- qun l hng tn kho : xac inh c kt qua kinh doanh qua thi ky hoat ng thi phai thng qua vic san xut va tiu thu san phm cua Cng ty. Ma mun co san phm tiu thu thi phai co qua trinh san xut vi vy co th noi san xut gi mt vai tro, quan trong chu cht trong Cng ty. Qua trinh san xut thng qua cac yu t nh chi phi trc tip, chi chi phi gian tip , bin phi , inh phi tinh gia thanh san phm, tiu thu san phm va cui cung la xac inh kt qua kinh doanh. Khi nguyn vt liu khng u cho qua trinh san xut , Quan c cac phn xng se vit phiu yu cu xut vt t - nguyn vt liu va gi ln b phn k hoach vt t thuc phong k hoach xut nhp khu. Trng phong k hoach xem xet ri ky xac nhn vao phiu yu cu va phai gi ln Pho Giam c xng .Pho Giam c phu trach xng sau khi nhn c phiu yu cu a co xac nhn cua phong k hoach se phat hanh lnh xut kho , trinh ln Giam c duyt ln cui ri mi chuyn xung cho Thu Kho ng thi thng bao cho Quan c phn xng sang kho nhn nguyn vt liu vt t theo yu cu . Thu Kho sau khi nhn c lnh xut kho se tin hanh xut kho theo lnh , di s giam sat cua Phong K Hoach. Quan c va Thu kho se ky vao bin ban giao nhn khi a xac nhn u s lng thc xut. Sau o Thu Kho lp phiu xut kho va gi ln phong K Toan chuyn cho K Toan vt t ,ng thi thng bao vi Pho Giam c phu trach phn xng a hoan thanh lnh xut kho. K toan vt t se kim tra va xac nhn s lng xut va tn kho nguyn vt liu cung luc o Thu Kho tin hanh kim k ri mi i chiu vi K Toan vt t x ly chnh lch gia s sach va thc t kim k. Hang tn kho cua Cng ty chu yu la nguyn vt liu vt t, thanh phm con tn kho. Hng qu Th Kho cng K Ton Hng Tn Kho kim k hng tn kho v s lng qu nhiu v a dng, phong ph v chng loi nn vic kim k rt kh khn .Bn cnh khi trong kho cn mt lng t th Cng Ty mi p dng kim k hng tn kho.
Tai khoan s dung:

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BO CO THC TP - Hng mua ang i trn ng - TK151: - Hng ang i ng cng ty TK151CT - Nguyn vt liu TK152 - Vt liu ph - TK1522: - Vt liu ph cng ty - TK1522CT;

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- Vt liu ph nh my - TK1522NM. - Nhin liu TK1523: - Nhin liu cng ty TK1523CT; - Nhin liu nh my TK1523NM. - Ph tng thay th - TK1524: - Ph tng thay th cng ty TK1524CT; - Ph tng thay th nh my TK1524NM - Vt liu xy dng c bn TK1525: - Vt liu XDCB cng ty TK1525CT; - Vt liu XDCB nh my TK1525NM. Yu cu nguyn vt liu Lnh xut kho Xut kho Tn kho

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CHNG IV: KIM SOT TSC

I. Ni dung v c im ca khon mc TSC : 1. Ni dung: Ti sn c nh (TSC) :c trnh by trn Bng Cn i k ton ti phn B, Ti sn di hn, ch yu bao gm TSC hu hnh, TSC v hnh, TSC thu ti chnh v bt ng sn u t. TSC hu hnh- TK 211: L nhng t liu lao ng c hnh thi vt cht hoc l mt h thng gm nhiu b phn ti sn lin kt vi nhau thc hin mt hay nhiu chu k kinh doanh nhng vn gi hnh thi ban u. TSC hu hnh c phn thnh cc chi tit nh: Nh ca, vt kin trc TK 2111; My mc thit b - TK 2112; Phng tin vn ti, thit b truyn dn TK 2113; Thit b, dng c qun l TK2114; Cy lu nm, sc vt lm vic v cho sn phm- TK 2118 v TSC hu hnh khc- TK 2118. TSC v hnh- TK 213: L nhng ti sn khng c hnh thi vt cht. TSC v hnh bao gm: Quyn s dng t c thi hn- TK 2131 ; Quyn pht hnh- TK2132; Bn quyn, bng sng ch - TK 2133; Nhn hiu hng ha- TK 2136; TSC v hnh khc- TK 2138. TSC thu ti chnh- TK 212: L nhng TSC c bn cho thu chuyn giao phn ln li ch v ri ro gn vi quyn s hu cho bn thu Bt ng sn u t- TK 217: L cc bt ng sn m doanh nghip nm gi nhm mc ch thu li t vic cho thu hoc ch tng gi ch khng phi s dng trong sn xut, cung cp hng ha, dch v, cho mc ch qun l hoc bn trong k sn xut, khinh doanh thng thng. Bt ng sn bao gm: quyn s dng t, nh, hoc mt phn ca nh hoc c nh v t, c s h tng do ngi ch s hu hoc ngi i thu ti sn theo hp ng thu ti chnh. SVTT : Nguyn Th Bch Ngc KT1-K4 01696690609

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Ti sn c nh l mt khon mc c gi tr ln, thng chim t trng ng k so vi tng ti sn trn Bng cn i k ton. Tuy nhin, vic kim ton TSC thng khng chim nhiu thi gian v: S lng TSC thng khng nhiu v tng i tng thng c gi tr ln. S lng nghip v tng, gim TSC trong nm thng khng nhiu. Vn kha s cui nm thng khng phc tp nh ti sn ngn hn. i vi chi ph khu hao l mt khon c tnh k ton, ch khng phi l chi ph thc t pht sinh nn vic kim ton chi ph khu hao mang tnh cht kim tra mt khon c tnh k ton hn l mt chi ph pht sinh thc t. Chi ph khu hao l mt s phn b c h thng ca nguyn gi sau khi tr gi tr thanh l c tnh nn s hp l ca n cn ph thuc vo phng php khu hao c s dng. V vy, kim ton chi ph khu hao cn mang tnh cht ca s kim tra v vic p dng phng php k ton. 3. Mc tiu kim sot Cc TSC c ghi chp l c tht v n v c quyn i vi chng. Mi TSC ca n v u c ghi nhn. Cc TSC phn nh trn s chi tit c ghi chp ng, tng cng v ph hp vi ti khon tng hp trn s ci. Cc TSC c nh gi ph hp vi chun mc v ch k ton hin hnh. S trnh by v khai bo TSC - gm c vic cng b phng php tnh khu hao- l y v ph hp vi chun mc v ch k ton hin hnh. i vi khu hao, mc tiu kim sot ch yu l xem xt s ng n trong vic xc nh mc khu hao v phn b cho cc i tng c lin quan. i vi gi tr hao mn ly k, mc tiu kim sot l xem xt vic ghi nhn y v ng n gi tr hao mn ly k tng ln, gim xung cng nh vic phn nh chnh xc vo tng i tng TSC c th. 4. Nguyn tc kim sot

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p dng nguyn tc phn chia trch nhim gia cc chc nng: bo qun, ghi s, ph chun v thc hin vic mua, thanh l, nhng bn TSC. K hoch d ton v TSC. S dng cc cng c kim sot mt cch y v hiu qu: H thng s chi tit TSC, Th tc mua sm TSC v u t xy dng c bn, Th tc thanh l hay nhng bn TSC, Cc quy nh v phn bit gia cc khon chi c tnh vo nguyn gi ca TSC, hay phi tnh vo chi ph ca nin , Ch kim k nh k TSC, Cc quy nh bo v vt cht i vi TSC, Cc quy nh v tnh khu hao. 4.1. Th tc kim sot 4.1.1. Th tc tng ti sn c nh Ti sn c nh trong doanh nghip tng do cc nguyn nhn : (1) Mua sm trc tip. (2) Chuyn sn phm do doanh nghip t xy, t ch to thnh TSC. (3) Do cng tc xy dng c bn hon thnh bn giao. (4) Nhn gp vn lin doanh, lin kt, nhn ngn sch cp. (5) c ti tr, biu tng. (6) Nhn li TSC mang i cm c. (7) c iu chuyn t n v ni b n. (8) Nhn li vn gp vo c s kinh doanh ng kim sot, vo cng ty lin kt (9) Chuyn bt ng sn u t thnh TSC. S : M hnh ha hot ng giao nhn TSC

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4.1.2. Th tc khu hao ti sn c nh Trong qu trnh s dng , TSC b hao mn dn (tr t ai ) theo thi gian v n mt thi im no th ti sn ny khng cn s dng c na. m bo ti sn xut TSC, doanh nghip phi tin hnh trch khu hao TSC. Khu hao TSC l chuyn dn gi tr hao mn TSC vo cc chi ph c lin quan. V v vy chi ph sn xut kinh doanh phi bao gm c phn khu hao TSC tng k. 4.1.3. Nguyn tc khu hao ti sn c nh Chp hnh ch , quy nh ca Nh nc v da vo tnh hnh thc t ca doanh nghip lp k hoch khu hao TSC, ng k vi c quan chc nng v trch khu hao TSC cho thch hp. TSC tng trong k, c tnh khu hao k ny. TSC gim trong k, k ny s thi trch khu hao. S khu = hao k ny S khu hao + k trc S khu hao tng (do TSC tng k ny) S khu hao gim (do TSC gim k ny)

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Phng php khu hao bnh qun ( phng php ng thng) Theo phng php ny ngi ta da vo thi gian s dng hu ch ca ti sn trch khu hao theo cng thc : M c k h u h a o ( n m )

Ng uy n gi TS C

T l kh u ha o ( n m )

T l khu hao

1 S nm s dng hu ch ca ti sn

M c k h u h a o ( n SVTT : Nguyn Th Bch Ngc KT1-K4 01696690609

Ng uy n gi TS C

T l kh u ha o ( n m )

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Mc khu thng

hao

Mc khu hao nm 12

Phng php trch khu hao theo ng thng l phng php khu hao m theo phng php ny mc khu hao c chia u v c nh trong k kinh doanh. Mc khu hao c tnh theo gi tr ca ti sn v thi gian s dng. Phng php khu hao theo sn lng L khu hao c tnh cho mi sn phm m TSC tham gia vo sn xut kinh doanh. TSC trong doanh nghip c trch khu hao theo phng php khu hao theo sn lng, khi lng sn phm nh sau : Cn c vo h s kinh t - k thut doanh nghip xc nh tng s lng, khi lng sn phm sn xut theo cng sut thit k ca TSC, gi tt l sn lng theo cng sut thit k. Cn c tnh hnh thc t sn xut, doanh nghip xc nh s lng, s lng sn phm thc t sn xut hng thng, hng nm ca TSC. Xc nh mc trch khu hao trong thng ca TSC theo cng thc: Mc khu hao trong thng ca = TSC Trong : M T Nguyn gi ca TSC Sn lng theo cng sut thit k S lng phm sn trong thng sn xut * Mc trch khu hao bnh qun tnh cho mt n v sn phm

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Mc trch khu hao nm ca TSC bng tng mc trch khu hao ca 12 thng trong nm, hoc tnh theo cng thc sau : Mc trch khu = hao nm ca TSC S lng phm sn trong nm sn xut * Mc trch khu hao bnh qun tnh cho mt n v sn phm

Trng hp cng sut thit k hoc nguyn gi ca TSC thay i, doanh nghip phi xc nh li mc trch khu hao ca TSC. Phng php khu hao theo s d gim dn c iu chnh. Mc trch khu hao TSC theo s d gim dn c iu chnh c xc nh nh sau : Xc nh thi gian s dng ca TSC theo phng php khu hao ng thng. Doanh nghip xc nh thi gian s dng ca TSC theo quy nh ti ch qun l, s dng v trch khu hao TSC ban hnh km theo Quyt nh s 206/2003/Q BTC ca B ti chnh. Xc nh mc khu hao nm ca TSC trong cc nm u theo cng thc di y :

Mc trch khu hao = hng nm ca TSC Trong :

Gi tr cn li ca * T l khu hao nhanh TSC

T l khu hao nhanh c tnh theo cng thc : T l khu hao TSC phng php H s iu chnh * T l khu hao nhanh = theo ng thng (%) T l khu hao TSC theo phng php ng thng xc nh nh sau: T l khu
1

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Thi gian s dng ca TSC

H s iu chnh xc nh theo thi gian s dng ca TSC quy nh ti bng di y : Thi gian s dng ca ti sn c nh n 4 nm Trn 4 nm n 6 nm Trn 6 nm (t 4 nm) (4 nm < t 6 nm ) (t> 6 nm) H s iu chnh (ln) 1,5 2,0 2,5

Nhng nm cui, khi mc khu hao nm xc nh theo phng php s d gim dn ni trn bng ( hoc thp hn ) mc khu hao tnh bnh qun gia gi tr cn li v s nm s dng cn li ca TSC, th k t nm mc khu hao c tnh bng gi tr cn li ca TSC chia cho s nm s dng cn li ca TSC. Mc trch khu hao hng thng bng s khu hao c nm chia cho 12 thng. 4.3. Th tc sa cha ti sn c nh Trong qu trnh s dng, TSC cn c tu b, sa cha duy tr s hot ng ca TSC c lin tc, tng hiu qu,C 2 loi sa cha : Sa cha nh (sa cha thng xuyn)- mang tnh bo dng c c im: V phm vi:Bo dng, sa cha thay th tng b phn, chi tit nh ring l ca ti sn c nh nhm m bo TSC hot ng c bnh thng gia hai k sa cha ln. Thi gian sa cha ngn. Chu k sa cha: khong thi gian hai ln sa cha thng xuyn tng i ngn

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Chi ph sa cha thng xuyn thng t. Sa cha ln (sa cha nh k ) - mang tnh phc hi c c im: V phm vi: Sa cha thay th cng mt lc nhng b phn, chi tit ch yu ca TSC m nu khng sa cha th TSC khng th hot ng c hoc hot ng c nhng khng m bo an ton v khng t tiu chun kinh t - k thut. Thi gian sa cha tng i di. Chu k sa cha: khong thi gian gia hai ln sa cha ln tng i di. Chi ph sa cha ln thng kh ln. 4. 4.Th tc giam tai san c inh Ti sn c nh trong doanh nghip gim do cc nguyn nhn : Nhng ban TSC. Hoan lai vn gop lin doanh , lin kt, vn ngn sach, cp trn cp bng TSC . Mang TSC ra khoi doanh nghip cm c. Chuyn TSC khng u tiu chun quy inh trong chun mc TSC thanh cng cu, dung cu Kim k phat hin thiu c iu chuyn n n vi ni b khac Gop vn vao c s kinh doanh ng kim soat , vao cng ty lin kt bng TSC Chuyn TSC thanh bt ng san u t Th tc gim ti sn B phn lin quan thanh l TSC v lp bin bn thanh l gi cho k ton TSC k v ghi s k ton TSC. B phn lin quan ghi s k ton lin quan v k ton TSC ly lu chng t S :M hnh thanh l TSC

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4.5. Phng php hch ton 4.5.1. Chng t s dng Ti sn c nh hu hnh: Bin bn giao nhn TSC Bin bn thanh l TSC Ti sn c nh v hnh Ha n thu GTGT ca bn bn. Phiu thu, phiu chi. Bin bn giao nhn TSC. Bin bn thanh l TSC Thu ti sn v bt ng sn u t Ha n thu GTGT, ha n thng thng ca bn bn. Phiu thu, phiu chi. Bin bn giao nhn TSC. Bin bn thanh l TSC 4.5.2. S k ton s dng SVTT : Nguyn Th Bch Ngc KT1-K4 01696690609

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S tng hp: S nht k v S ci (TK 131) 4.5.3.Th tc k ton T chc thc hin y vic ghi chp ban u nh : lp bin bn bn giao TSC cn c vo chng t gc c lin quan; lp th TSC v ng k vo s TSC. Tnh ng v phn b chnh xc s khu hao TSC vo cc i tng chu chi ph khc nhau theo cc vn bn hng dn ca B Ti Chnh. Cng vi phng k thut, cc phng ban c chc nng khc lp k hoch v d ton sa cha ln TSC; theo di qu trnh sa cha ln; thanh ton, quyt ton chi ph sa cha ln TSC v c k hoch phn b hp l. Tham gia kim k, nh gi li ti TSC theo yu cu ca php lut. II:KIM ST TI SN C NH TI CNG TY TNHH MINH TN NHM : 1. Ti sn c nh : - Ti sn c nh hu hnh TK211: - Nh ca, vt kin trc cng ty TK2112CT; - Nh ca, vt kin trc nh my TK2112NM; - My mc, thit b cng ty TK2113CT; - My mc, thit b nh my TK2113NM; - Thit b, dng c qun l cng ty TK2115CT; - Thit b, dng c qun l nh my TK2115NM; - Ti sn c nh khc cng ty TK2118CT; - Ti sn c nh khc nh my TK2118NM; - Ti sn c nh thu ti chnh TK212 - Ti sn c nh v hnh TK213 - Hao mn ti sn c nh TK214: - Hao mn ti sn c nh hu hnh TK2141; SVTT : Nguyn Th Bch Ngc KT1-K4 01696690609 Page 59

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- Hao mn ti sn c nh nh ca-vt kin trc cng ty TK2142CT; - Hao mn ti sn c nh nh ca-vt kin trc nh my TK2142NM; - Hao mn ti sn c nh my mc thit b cng ty TK2143CT; - Hao mn ti sn c nh my mc thit b nh my TK2143NM - Hao mn ti sn c nh phng tin vn ti cng ty TK2144CT; - Hao mn ti sn c nh phng tin vn ti nh my TK2144NM; - Hao mn ti sn c nh cng c qun l cng ty TK2145CT; - Hao mn ti sn c nh cng c qun l nh my TK2145NM; - Hao mn ti sn c nh khc cng ty TK2148CT; - Hao mn ti sn c nh khc nh my TK2148NM. - Hao mn ti sn c nh i thu TK2142; - Hao mn ti sn c nh v hnh TK213. - Xy dng c bn d dang TK241 - Mua sm ti sn c nh TK2411; - Xy dng c bn TK2412; - Sa cha ln ti sn c nh TK2413. Cng ty m th ti sn c nh ring cho mi ti sn c nh v c m s v tn gi ring tin cho vic qun l v trnh ln ln. 2 .Kim sot ti sn c nh: Khi Cng ty Nhn TSC mi mua v K toan tng hp se kim tra va ky vao bin ban giao nhn TSC ng thi nhn hoa n va phiu bao hanh t bn ban .Khi Cng Ty nhn giy bo n cua ngn hang v vic thanh toan tin mua TSC thi K toan tng hp se gi cac chng t co lin quan cho K Toan trng xac nhnc cung Giam c xem xet ri mi hach toan K toan. Mi TSC phai co: Bin ban giao nhn, hoa n mua , hp ng va cac chng t khac co lin quan a c anh s va co the TSC ring. Cn c vao h s K toan, phong K toan m the TSC theo doi chi tit nhng din bin trong qua trinh s dung cua TSC nh trich khu hao , sa cha ln TSC. inh ky cui mi nm doanh nghip tin hanh kim k TSC trng hp phat hin thiu hoc tha TSC lp bin ban va tim ra nguyn nhn vi sao thiu hoc tha TSC va co bin phap x ly kip thi, i vi TSC h hong nng hoc lac hu v ky thut thi khi thanh ly, nhng ban phai co yu cu thanh ly bin ban inh gia TSC do K Toan tng hp cung cp co s ky nhn cua K Toan Trng va kem theo quyt inh ph duyt va SVTT : Nguyn Th Bch Ngc KT1-K4 01696690609 Page 60

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lnh thanh ly cua Giam c. Sau cung phong K toan tai vu se lp phiu thu tin t vic thanh ly ri se chuyn cho K Toan trng ky nhn. i vi cng tac sa cha ln TSC ngi quan ly b phn co TSC cn sa cha gi phiu yu cu ln phiofng ky thut . Phong ky thut se c nhn vin ky thut xung xem xet ri mi trinh ln Giam c duyt . Sauk hi nhn c lnh sa cha t phong Giam c , trng phong ky thut phai thong bao cho b phn sa cha cho ho chun bi. K toan tng hp se chuyn the TSC cn sa cha ln sang ngn the TSC sa cha ln theo doi . Kt thuc t sa cha phong ky thut se chuyn bin ban nghim thu sa cha cho K toan tng hp tp hp chi phi. Sau o trinh ln Giam c duyt ln cui Ngn sach u t Nhn TSC Quan ly TSC tai ni s dung Sa cha ln TSC Thanh ly TSC

CHNG V: KIM SOT N PHI TR

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L cc khon np pht sinh trong qu trnh sn xut kinh doanh m doanh nghipphari tr,thanh ton cho cc n v.Cc khon n ca doanh nghipbao gm : N di hn, n ngn hn Nhim v ca K Ton cc khon phi tr : K Ton theo di chi tit tng khon n phi tr ,tng i tng n phi tr Cui nin k Ton doanh nghip phi cn c vo kh c vay di hn ,n di hn ,k hoch tr cho cc khon n di hn xc nh s n di hn n hn phi thanh ton trtong nin K Ton tip theo v kt chuyn sang n di hn n hn tr. I.Phi tr cho ngi bn: K Ton phn nh tnh hnh thanh ton v cc khon n phi tr ca doanh nghip cho ngi bn vt t , nguyn vt liu , hang ha, ngi cung cp dch v cho hp ng K Ton k kt .Th tc mua hng tr tin : Xc nh nguyn vt liu cn mua Hp ng mua bn Nhn bn bo gi La chn nh cung cp

t hng

Kim tra mu

Xem mu

Nhn hng

Tr tin

Bin bn giao nhn Ha n mua hng Phiu nhp kho

Phiu chi Phiu y nhim chi

Khi Cng Ty nhn c n t hng ca khch hng, Ph Gim c ph trch k thut s lp phng n sn xut kinh doanh xc nh nguyn vt liu cn thit cho san xut sn phm. Sau gi bn s ny cho phng k hoch xem xt nu thy SVTT : Nguyn Th Bch Ngc KT1-K4 01696690609

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khng c vn g s trnh ln Gim c duyt ln cui .Sau chnh thc pht hnh n t hng lin h n cc nh cung cp yu cu nhn bn bo gi t cc nh cung cp v chnh thc t hng vi nh cung cp ph hp vi Cng ty (v gi c, cht lng nguyn vt liu). Ngi chi trch nhim mua s xc nh mu , kim tra mu c t yu cu khng. Nu m bo cc tiu chun yu cu th Cng ty s tin hnh lp ha n mua. Khi nhn c ha n mua bn bn s tin hnh giao hng khi hng v n ni Ph Gim c ph trch Phng k thut s y nhim cho Trng hoc Ph Phng K Hoch lm th tc nhn hng. Sau cng l Phng K Thut kim tra nu khng thy c vn s k vo bin bn giao nhn ng thi nhn ha n mua hng do bn bn cung cp.Cng Ty s nhp kho vt t nguyn vt liu( nhm, st, sn..) khi hng chuyn n kho s c kim tra v i chiu vi bin bn giao nhn nu trng khp th Th Kho v K Ton vt t s k vo phiu nhp kho v chuyn cc chng t lin quan n Phng K Ton Ti V. K Ton Thanh Ton xc minh li chng t sau chuyn n K Ton Trng. K Ton Trng k vo phiu chi tin np li cho Gim c. Nu cc s liu trng khp Gim c s chuyn li cho Phng K Ton. Th Qu da trn c s tin hnh rt tin v tin hnh k vo Phiu chi xc nhn tr tin cho nh cung cp. Chng t thanh ton: Hp ng kinh t Ha n thu GTGT (Ha n bn hng); Ha n thng thng. Phiu thu, phiu chi. Giy bo C ngn hng. Bin bn b tr cng n. Chng t s sch s dng: S chi tit: S chi tit thanh ton vi ngi bn. S tng hp: S nht k v S ci (TK 331) II. Phi tr cho ngi lao ng: 1.Th tc lao ng tin lng : 1.1 C cu lao ng :

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STT

Tng s nam 295 ngi

Tng s Trn i i n hc hc 5 ngi 350 ngi

Cao ng Trung Lao cp ng Cng nhn k ph thng thut 210 ngi 115 ngi

55 ngi

Tn g

Cng nhn vin chc c ngh lm vic , hng nguyn lng nhng ny l tt : + Tt dng lch : 1 ngy (1/1 dng lch ) + Tt m lch : 4 ngy ( 1 ngy cui nm v 3 ngy u nm m lch ) + Ngy gii phng Min Nam thng nht t nc : 1 ngy ( 30/4 ) +Ngy Quc t lao ng : 1 ngy (1/5 ) +Ngy Quc Khnh : 1 ngy ( 2/9 ) +Ngy Gi T Hng Vng : 1 ngy (10/3 m lch) Cng nhn vin chc c ngh vic ring m vn c hng nguyn lng trong cc trng hp: + Kt hn ngh 3 ngy + C con kt hn ngh 1 ngy +B , m ( c bn chng v v ) cht hoc v /chng con ci cht ngh 3 ngy. 1.2 : Qu tin lng v Hnh thc tr lng ca Cng Ty : 1.2.1 :Qu tin lng ca Cng Ty :

Qu lng chnh : Tnh theo khi lng cng vic hon thnh v thi gian lm vic hon thnh nhim v chnh gm tin lng tr theo cp bc, cc khon ph cp. Qu lng ph : Tr cho cng nhn vin trong thi gian cng nhn thc hin nhim v ngoi nhim v chnh ca h v thi gian cng nhn ngh theo ch c horng lng nh : ngh phep, ngh do i hp ...
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Cn c vo thi gian cng tc: Lao ng trong doanh nghip c chia lm 2

+ Lao ng trong danh sch : nhng ngi lm vic theo hp ng di hn t 1 nm tr ln. + Lao ng ngoi doanh nghip : l nhng lao ng lm vic theo hp ng thi v di 1 nm.

Cn c vo chc nng nhim v ca ngi lao ng :Lao ng trong doanh nghip c chia lm cc loi sau :
+ Lao ng thuc sn xut kinh doanh chnh :Lao ng trc tip v lao ng gin tip . + Lao ng thuc sn xut kinh doanh ph : p dng theo hai hnh thc : Tnh lng theo thi gian v tnh lng theo sn phm . Tnh lng theo thi gian :cch tnh lnhg ca Cng Ty nh sau : Lng Thng :L tin lng c nh hang thng theo hp ng quy nh, c tnh cn c vo chuyn mn ca ngi lao ng, thng p dng tr lng cho cng nhn gin tip nh cng qun l hnh chnh, cng nhan qun l k thut. Lng thng =( Lng cn bn x Gi cng ) / 26 Lng ngy = Lng cn bn / 26 Lng gi = Lng ngy / 8 Lng gi = Lng ngy / 8 Lng ngy = Lng cn bn / 26 Ngoi ra Cng ty cn tr lng cho cn b cng nhn vin theo hnh thc c thng , vi ch tin thng s thc dy cng nhn vin thc hin tt cng vic c giao. Nu nhn vin lm vic vo ngy ngh l : Lng l tt =( mc lng thng x200% s ngy ngh l )/26 Tnh lng theo sn phm : Tr lng cho cng nhn trc tip sn xut sn phm : Tin lng c lnh trong thng Sn lng sn phm hon thnh

n gi tin lng

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Tr lng theo sn phm gin tip :

S dng tnh lng cho cng nhn phc v qu trnh sn xut nh vn chuyn nguyn vt liu , thnh phm , bo dng my mc. Tuy nhng ngi ny khng trc tip sn xut ra sn phm nhng li nh hng n nng xut lao ng trc tip. Tin lng c lnh trong thng Tin lng c lnh ca b phn gin tip

T l lng gin tip

Tin chuyn cn : 150.000 ng / thng 2. Cc khon trch theo lng : Gm BHXH, BHYT, KPC , BHTN ( BH tht nghip ) ,THU TNCN

Vic thanh ton ch BHXH hin nay Cng Ty thc hin theo thong t s 03/2007/ TT-BLDTBXH ngy 30/01/2007 v hng dn thc hin mt s iu lut v BHXH , i tng c hng BHXH , vic tnh lng da trn c s tin lng ng BHXH, t l s ngi tr co BHXH :
Cn b cng nhn vin trong Cng ty s c : -Hng 100% mc lng BHXh nu cng nhn vin nghi thai sn, khm thai - Hng 75% nu h ngh m au , tai nn lao ng phi iu tr di ngy v trong thi gian ngh tr co BHXH theo qui nh. - S tin phi tr v tr co BHXH K Ton tnh c phi np bng thanh ton BHXH mu s lao ng tin lng . - m au bnh tt : BHXH s tr cp ton b tin lng nhng ngi lao ng b bnh c chng nhn ca bc s.

BHXH : trch 22% trong : 16% qu lng doanh nghip b tin ra ng

6 % tr vo tin lng ca cn b cng nhn vin BHXH = Tng qu lng thc t x 22%

BHYT : Trch 4.5% trong : 3% x qu lng ( do cng ty chi )

1.5% x qu lng (tr vao lng CBCNV)

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BHTN : Theo quy nh t ngy 1/1/2009 ngi lao ng v cc doanh nghip phi ng BHTN : i vi ngi lao ng : 1%
i vi ngi s dng lao ng : 1% ( vo chi ph) V BH s chi 1% trn lng ca tng ngi lao ng .

KPC :Theo quy nh ca nh nc th cng ty phi chi 2%, ngi lao ng th khon ny khng phi ng. Thu TNCN : Nhng ngi c thu nhp t 4.000.000 ng tr ln v khng c ngi ph thuc phi ng thu theo quy nh.
3. K Ton tin lng ti Cng ty:

Trnh t lun chuyn chng t :T bng chm cng do b phn qun l ca Cng Ty chm c chuyn v K Ton tin lng . K Ton tin lng da vo c s tnh v tr lng cho tng ngi
Trch BHXH ,BHYT phi np cho nhn vin trong k vo s lng ca Cng Ty. Sau K Ton tin hnh lp bng phn b tin lng sau vo s ci S tr tin lng cho ngi lao ng: Bng chm cng Trng phng Phng hnh chnh Trnh Gim c Phng K Ton Tr ngi lao ng T bng chm cng c K Ton theo di hng ngy, s c Trng Phng kim tra v k duyt sau chuyn cho Phng Hnh SVTT : Nguyn Th Bch Ngc KT1-K4 01696690609

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Chnh tin hnh tnh lng cho ngi lao ng sau khi tnh ton s liu Phng Hnh Chnh s chuyn xung Phng K Ton v cui cng Phng K Ton chi trch nhim thanh ton lng cho cn b cng nhn vin.

Chng t s sch m cng ty s dng:

Bng chm cng : Phn nh ngy cng lm vic thc t ca tng ngi lao ng trong mi b phn. Th chm cng : Phn nh ngy cng lm vic thc t ca ngi lao ng trong mi t , mi b phn (p dng cho hnh thc tr lng theo thi gian ). Bng thanh ton lng : L chng t cn c thanh ton tin lng , ph cp cho ngi lao ng . Sau khi lp xong , bng thanh ton tin lng c chuyn cho K Ton trng duyt lm cn c lp phiu chi v pht lng. Sau khi thanh ton bng thanh ton lng c lu tr ti phng K Ton. Bng thanh ton tin thng l chng t xc nhn s tin thng m ngi lao ng c hng.

Cc ti khon s dng :
TK 111 tin mt TK 112 Tin gi ngn hng TK 334 phi tr ngi lao ng TK622 Chi ph nhn cng trc tip TK627 Chi ph sn xut chung TK642 Chi ph qun l doanh nghip TK 338 Phi tr, phi np khc..

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CHNG VI: KIM SOT VN CH S HU

Ngun vn ch s hu: l s vn ca ch s hu m doanh nghip khng phi cam kt thanh ton, ngun vn ch s hu do ch donh nghip v cc nh u t gp vn hoc hnh thnh t kt qu kinh doanh. V c tnh bng s chnh lch gia gi tr ti sn (-) N phi tr. V vy ngun vn ch s hu ch phn ti sn rng ca doanh nghip, v n khng phi l mt khon n . Mt doanh nghip c th c mt hoc nhiu ch s hu vn: i vi doanh nghip nh nc: Vn hot ng do nh nc cp hoc u t nn nh nc l ch s hu. i vi Cng Ty lin doanh : Ch s hu l cc thnh vin gp vn hoc cc t chc , c nhn tham gia hn vn i vi Cng ty c phn :Ch s hu vn l cc c ng . i vi doanh nghip t nhn : Ch s hu vn l l c nhn hay ch h gia nh . Ngun vn ch s hu bao gm : Vn ng gp ca cc nh u t thnh lp hoc m rng doanh nghip. Cc khon thng d vn c phn do pht hnh c phiu cao hoc thp hn mnh gi. Cc khon nhn biu tng,ti tr (nu ghi tng vn ch s hu ). Cc khon chnh lch do nh gi li ti sn,cc ngun hnh thnh trong hot ng kinh doanh nh: Qu u t pht trin ,qu d phng ti chnh, qu khen thng phc li Cc doanh nghip c quyn ch ng s dng cc loi ngun vn v cc qu hi c theo ch hin hnh nhng vi nguyn tc m bo hch ton r rang tng loi ngun vn, qu.Phi theo di chi tit tng ngun hnh thnh v theo di tng i tng gp vn. SVTT : Nguyn Th Bch Ngc KT1-K4 01696690609 Page 69

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Trng hp doanh nghip b gii th hay ph sn , cc ch s hu vn ch c nhn nhng gi tr cn li sau khi thanh ton cc khon n phi tr theo th t u tin theo quy nh hin hnh. Minh Tn Nhm la Cng Ty TNHH co hai thanh vin tr ln ngun vn chu s hu ca Cng ty chu yu la do cac thanh vin trong Cng Ty gop vn . Ngun vn vay cua Cng Ty chu yu mua vy t nguyn vt liu e san xut san phm. Chng t s dng Bin bn hp hi ng. Quyt nh ca ch tch hi ng Giy bo C, Giy bo N Phiu thu, Phiu chi S k ton s dng S chi tit: S theo di vn ch s hu S tng hp: S nht k v S ci (TK 411)

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NHN XT ,KIN NGH A.NHN XT:

1 .U IM : Tuy mi i vo hot ng nhng Cng Ty sn xut c nhiu mt hng khng nhng bn cho khch hng trong nc m cn xut khu ra nc ngoi vi cc tp on, Cng Ty ln : - Asia Atsource (Sydney Australia) - Tp on Claude Neon Pty ( Sydny Australia) - Cng ty Shinwa Viet Nam co.ltd(Khu Cng Nghip Amata) - Progres Trading ( CH Sec ). Vi chng loi mt hng phong ph a dng v mu m , kiu dng ,kch c v trang tr ni tht , mt hng ngoi tri, Cc mt hng ni tht:

Cc sn phm bn: bn gim c, bn trng phng, bn nhn vin, bn my vi tnh, bn hp, bn ph Cc sn phm gh: gh gim c, gh trng phng, gh nhn vin, gh hp Cc sn phm t k h s: t st, t g Cc sn phm kt st Cc sn phm vch ngn Cc sn phm phc v trng hc: bn gh hc sinh Cc sn phm cng cng

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Nh ch xe but Xch u Vng D Lu Gh Bn Hng ro u quay Cu trt Nh kho lu ng

Ban Gim c lun linh hot vn dng cc chnh sch kinh t ra phng n xy dng v pht trin Cng ty thch hp. Ngoi ra Cng Ty cn c cc chnh sch i ng hp l khuyn khch tinh thn lm vic ,s nng ng, sng to ca cn b cng nhn vin. cBng hnh thc tr lng cho cng nhn theo sn phm nn n l ng lc thc y cng nhn lm vic hon thnh tt ch tiu Cng Ty ra , kch thch ngi lao ng tng nng sut lao ng cho doanh nghip cng nh tng thu nhp cho chnh mnh. Cng ty lun quan tm n cn b cng nhn vin v lng bng cng nh ngoi mc lng nh mc, cn b cng nhn vin cn c hng cc ch khc nh khen thng, BHXH, c tham quan, du lch,c tham d cc bui tp hun, nng cao nghip v v tay ngh Phn ng cng nhn c o to t trng Cao ng ngh nh trng Cao ng Ngh s 8, trng Cao ng C in ng Nai, Trng Trung Cp Ngh nn chi ph o to cng nhn gim xung , cng nhn nhanh chng nm bt c cng vic. Nhn vin trong cc phng ban c trnh , nng lc , nng ng trong cng vic . Cc my mc thit b phc v cho cng vic nh :My vi tnh, my in, my photo, my fax, in thoi, phng tin vn ti , my mc hin i c trang b y phc v cho hot ng sn xut kinh doanh. SVTT : Nguyn Th Bch Ngc KT1-K4 01696690609

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V phn chia cng vic cho cc nhn vin tng i ph hp vi nng lc tng ngi. Ngoi ra trong qu trnh lm vic c s phi hp cht ch gip cho h c th kim tra ln nhau. B phn k ton l b phn quan trng khng th thiu trong b my qun l cng ty v chnh s phi hp cht ch gia cc phng ban s gip cng ty nhanh chng thch ng kp thi vi s dao ng ca th trng.
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2.NHC IM : Cch tnh lng ca Cng ty phc tp. Hnh thc tr lng theo thi gian khng phn nh y chnh xc, nng xut lao ng ca cn b cng nhn vin . Mi c nhn ch lm s ngy cng ca mnh t dn n tnh trng cng nhn khng lm vic tch cc . Xng sn xut cn nh. Cc thng tin v Cng Ty, sn phm, khch hng cn cha phong ph trn trang Web ca Cng ty. B.KIN NGH : Cng Ty cn y mnh hot ng marketing gii thiu sn phm mi, thu ht khch hng s dng tng doanh thu cho Cng ty. Thng xuyn cp nht thng tin v Cng ty, sn phm mi n vi khch hng trn trang Web ca Cng Ty. Tuyn thm nhn vin chuyn nghnh marketing c trnh chuyn mn : Nghin cu th trng, nm bt nhu cu khch hng, cp nht thng tin thng xuyn qua mng, nm bt tnh hnh ca i th cnh tranh Tng cng u t thit b, my mc k thut cao phc ph cho sn phm cn k ngh cao. Cng ty nn ci thin cc khon thu thng qua vic kim sot cc khon cng n phi thu khch hng. Cng ty nn ci thin tc t

SVTT : Nguyn Th Bch Ngc KT1-K4 01696690609

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a vt t , nguyn liu vo sn xut, ci thin tc bn hng v tc - Cung cp cc khon chit khu thanh ton cho khch hng, khuyn khch h thanh ton sm tin hng. - Yu cu khch hng tr trc mt phn tin hng ti thi im t hng. - Yu cu sc tn dng i vi tt c cc khch hng mua chu - Tm mi cch thanh l hng tn ng lu ngy - Pht hnh ha n kp thi v n c thanh ton nu khch hng chm tr - Theo di cc i tng khch hng n pht hin v trnh nhng khon n tn ng

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