BC Thuc Tap TN Thuy

Bo co thc tp tt nghip
Trng i hc KT & QTKD
Phn I: KHI QUT CHUNG V CNG TY C PHN B TNG & XY DNG THI NGUYN 1.1 Qu trnh hnh thnh v pht trin ca cng ty CP b tng & xy dng Thi Nguyn Tn cng ty: Cng ty c phn b tng & xy dng Thi Nguyn a ch: Ng 547 ng 3/2 t 12 P.Tn Lp TP Thi Nguyn Tnh Thi Nguyn in thoi: (0280)947.170 (0280)240.940 (0280)947.171 Fax: (0280)947.161 (0280) 947.170 Cng ty CP b tng & xy dng Thi Nguyn c thnh lp t vic c phn ha Doanh ngip nh nc X ngip c kh b tng v xy dng thuc cng ty xy lp in Bc Thi. T mt i mnh ca cng ty xy lp in Bc Thi,i xy lp in my chuyn sn xut ph kin phc v xy lp v thc hin cng tc xy lp cc cng trnh theo ng k kinh doanh ca Cng ty xy lp in Bc Thi. i khng ngng pht trin vi i ng cn b cng trnh, cng nhn lnh ngh tham gia thi cng ng dy 500KV bc nam on Kontum, ng dy 110KV Thi Nguyn Cao Bng. i thi cng xy lp nhiu hng mc cng trnh t cht lng cao, c uy tn. Nm 1995 i c giao thm nhiu nhim v sn xut ct in b tng ly tm v c tn l xng c kh b tng ly tm v c tn l xng c kh b tng ly tm. Vi tc pht trin nhanh hp l ha qun l, sn xut kinh doanh nm 1998 xng c kh b tng ly tm c cng ty xy lp in Bc Thi thnh lp x nghip c kh b tng v xy dng. X nghip sn xut ct in ca x nghip c cht lng cao c cp giy chng nhn t tiu chun Vit nam TCVN 5846 1994, TCVN 584 1994. Sn phm c tiu th trong tnh Thi Nguyn v cc tnh ln cn nh Cao Bng, Bc Cn, H Giang, Tuyn Quang, Lng Sn, Vnh ph. X nghip cng tham gia xy dng cc cng trnh in, cc cng trnh giao thng, thy li, cp thot ncvv ti nc bn Lo v ngoi tnh c uy tn cao.
SV: Nguyn Th Thy K3_KTDNCNb
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Trng i hc KT & QTKD
S pht trin kinh doanh vi quy m ngy cng ln hn x nghip i hi phi c s lng vn ngy cng nhiu. iu i hi x nghip phi huy ng cao cc ngun vn bn trong x nghip p ng nhu cu u t, pht trin ngy cng ln, m rng mng li hot ng sn xut kinh doanh. Thc hin ch trng ca Nh nc v i mi qun l doanh nghip ngy 15 thng 11 nm 1999 x nghip thc hin c phn ha theo quyt nh s 3584/Q-UB ca UBND tnh Thi Nguyn chnh thc hot ng di ci tn y l Cng ty c phn B tng v Xy dng Thi Nguyn. ng k kinh doanh s 1703000049 do s k hoch u t tnh Thi Nguyn cp ngy 22 thng 11 nm 1999. Cng ty khng ngng i mi qun l, i mi v cng ngh pht trin thm ngnh ngh, sn phm phc v tt vic xy lp cc cng trnh, xy dng c s h tng p ng nhu cu ngy cng cao v k thut, m thut. S trng thnh c gng c ng v Nh nc ghi nhn qua cc bng khen, c thi ua ca s cng nghip, UBND tnh Thi Nguyn, Lin on lao ng tnh Thi Nguyn. Cng vi s pht trin mnh m trong cng tc kinh doanh, n nay cng ty thnh lp c mt s chi nhnh: 1. Chi nhnh Cng ty CPBT & XD Thi Nguyn 2 . Chi nhnh ti H Giang 3. Chi nhn ti Cao Bng 4. Chi nhnh ti Bc Cn 5. Chi nhnh ti Bc Giang 1.2. Chc nng, nhim v, ngnh ngh kinh doanh ca doanh nghip c im t chc sn xut Theo ng k kinh doanh s 1703000049 do s k hoch u t tnh Thi Nguyn cp ngy 22 thng 11 nm 1999 cng ty hot ng sn xut kinh doanh trong cc ngnh ngh sau: - Xy dng dn dng - Xy dng nh cng nghip - Xy dng cc cng trnh giao thng
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Bo co thc tp tt nghip - Xy dng cc cng trnh thy li - Xy dng cc cng trnh cp thot nc - Nn mng cng trnh - San lp mt bng - Xy lp ng dy v TBA n 500KV
Trng i hc KT & QTKD
- Xy lp ct thu pht sng pht thanh truyn hnh, thng tin Vi ba - Lp t thit b, dy truyn cng nghip - Xy dng v kinh doanh c s h tng khu cng nghip - T vn thit k in cng trnh (Dn dng, cng nghip, in nng) - Dch v kim nh cht lng vt liu xy dng - Gia cng c kh - Sn xut v mua bn ct in b tng, thit b in(bng in, cu ch, cu dao, dy in) - Cc cu kin b tng c sn, b tng thng phm - Mua bn st, thp, xi mng, ct, , gch Block - Sn xut v mua bn gch xy dng - Khai thc ch bin v mua bn v cao lanh - Kinh doanh vn ti hng ha ng b - Sn xut v mua bn kt cu thp - Sn xut, cn, ko thp - Khai thc v mua bn t phc v vt liu xy dng - Trong : - sn phm sn xut: b tng ti, ct, cng - sn phm xy dng: tm bin p, h th 1.3. Cng ngh sn xut ca mt s hng ha, dch v ch yu Sn phm chnh ca cng ty l b tng ti v cc cu kin b tng c sn bao gm cc loi: b tng mc, ct in b tng ly tm, ct in b tng ch H. Quy m sn xut kinh doanh tng i ln, cng ngh sn xut hin i ch yu s dng my mc tin hnh thi cng v sn xut. C th khi qut quy trnh sn xut ct in b tng ly tm v ct in b tng ch H qua s 01 nh sau:
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Trng i hc KT & QTKD
Xi mng, si
Ct
Nc
Thp
Bt mu
Kim tra Khung ct thp Khun
Kim tra
Trn
B tng
Kim tra
Khun
B tng thng phm
B tng
p, rung
Quay ly tm p rung
R khun
Dng b hi
Tho khun
Kim tra
Tho khun
Dng
Gch t chn Ct b tng ch H
Kim tra
Bo dng
Kim tra
Ct b tng ly tm S 01: S quy trnh sn xut ct in b tng
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Trng i hc KT & QTKD
1.4. c im lao ng ca doanh nghip * Phn loi lao ng Ti Cng ty lao ng c phn loi theo nhiu tiu thc khc nhau nh phn loi theo quan h vi qu trnh sn xut, theo gii tnh, theo trnh lao ng, phn loi theo tui, tu thuc vo yu cu v mc ch s dng thng tin m phn loi lao ng cho ph hp. Biu khai nng lc ca cng ty nm 2008 I. Cn b chuyn mn v k thut Nm 2008 S lng 0,84 13,33 8,75 43,75 20 13,33 100 Bc 3/7 12 11 19 3 1 20 Bc 4/7 17 12 8 2 1 25 Nm 2007 C cu S lng C cu 41 16 120 38 21 236 Bc 5/7 3 2 3 1 1 3 17,37 6,78 50,85 16,1 8,9 100 Bc 6/7 2 1 5 Mc bin ng 00,84 (4,04) 1,97 (7,1) 3,9 4,43
1. Thc s 2 2. i hc, cao ng 32 3. Trung cp 21 4. Cng nhn k thut 105 5. Lao ng ph thng 48 6. Li xe 32 Tng cng 240 Cng nhn k thut ca cng ty: TT 1 2 3 4 5 6 7 Cng nhn lnh ngh Cng nhn in Cng nhn c kh Cng nhn b tng Cng nhn n Cng nhn cu ng Lao ng ph thng S lng 35 27 35 5 3 48
Bc 7/7 1 1
Li xe 32 Qua s liu trn ta thy trnh lao ng ca cng ty kh cao. Nm 2008 so vi nm 2007 c cu lao ng c s thay i ng k. 1.5. C cu t chc b my qun l ca doanh nghip thc hin tt chc nng v nhim v ca cng ty ng thi duy tr hot ng sn xut kinh doanh mt cch bnh thng, ng k hoch, c hiu qu thi b my t chc sn xut v qun l gi mt v tr quan trng, c th m t qua s sau:
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Trng i hc KT & QTKD
i hi c ng Hi ng qun tr Tng gim c Ph tng gim c Phng k hoch th tr ng Phng t chc lao ng tin Phn xng c kh ch to Phng hnh chnh tng hp K ton trng
Phng k ton ti v
Phng vt t
Phng k thut thit b
Phng kinh doanh
Phn xng sa cha c in
Xng sn xut cu kin b tng
S 2: C cu t chc b my qun l ca cng ty CP B tng & Xy dng TN
SV: Nguyn Th Thy
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Trng i hc KT & QTKD
Chc nng nhim v ca tng b phn: - i hi c ng: Gm tt c cc c ng c quyn biu quyt, l c quan quyt nh cao nht ca cng ty. - Hi ng qun tr (HQT): do i hi c ng bu ra, l c quan cao nht gia 2 k i hi c ng, gm 5 thnh vin trong ng Dng nh Tp lm ch tch HQT. - Tng Gim c cng ty: c HQT b nhim, l ngi i din cho cng ty, qun l cng ty theo ch mt th trng, c quyn iu hnh mi hot ng sn xut ca cng ty theo ng iu l cng ty b cc quy nh ca php lut Nh nc. Chu trch nhim trc HQT v trc php lut v mi hot ng v kt qu hot ng sn xut kinh doanh ca cng ty nh iu l cng ty quy nh. - Ph Gim c cng ty: Do Gim c ngh v c HQT b nhim v c trch nhim tham mu gip vic cho Gim c hon thnh nhim v ca HQT giao. - K ton trng: L ngi do Gim c cng ty ngh HQT b nhim tham mu gip vic cho Gim c cng ty hon thnh nhim v ca HDDQT giao. - Phng k hoch th trng: Xy dng, gim st iu hnh thc hin k hoch sn xut kinh doanh ca cng ty m bo st nhu cu th trng. - Phng k ton ti v: tham mu gip vic cho gim c qun l iu hnh ton b hot ng ti chnh ca cng ty theo ng quy ch sn xut kinh doanh v php lut v k ton ti chnh ca Nh nc ng thi m bo duy tr, s dng ng mc ch. - Phng vt t: thc hin mua v cung ng kp thi cho hot ng sn xut thi cng cc cng trnh ca cng ty.
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Trng i hc KT & QTKD
- Phng t chc lao ng tin lng: Tham mu cho tng gim c v cng tc t chc, qun l nhn s, tin lng, thi ua, khen thng v cc ch chnh sch i vi ngi lao ng trong ton cng ty. - Phng hnh chnh tng hp: Tham mu gip vic cho tng gim c trong cng tc qun l hnh chnh, vn th qun l ti sn, y t, lu gi ti liu - Phng k thut thit b: thc hin cng ngh sn xut, ci tin cng ngh sn xut cht lng cho cc sn phm t khu nguyn vt liu ban u n cht lng sn phm cui cng ph hp vi tiu chun ng k. - Phng kinh doanh: Kt hp vi phng k hoch th trng tham mu gip vic cho tng gim c trong cng tc tm hiu th trng vch k hoch kinh doanh k cc hp ng mua bn hng ha v tiu th sn phm. - Cc phn xng t i sn xut: Thc hin gim st cc hot ng sn xut, thi cng cc cng trnh mt cch cn i nhp nhng chnh xc, lin tc nhm m bo cht lng sn phm v tin cng trnh xy dng, xy lp k kt vi khch hng.
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Trng i hc KT & QTKD
III. THC TRNG CNG TC K TON CA CNG TY CP B TNG V XY DNG THI NGUYN 2.1. Khi qut chung v cng tc k ton ca cng ty CP B tng v xy dng Thi Nguyn 2.2.1. C cu b my k ton Cng ty CP B tng v xy dng Thi Nguyn xt v mt quy m doanh nghip thuc loi quy m va. V vy, cng ty t chc thc hin cng tc k ton theo hnh thc tp trung. Chc nng ca phng k ton l thu thp x l thng tin, ng thi cung cp cc thng tin kinh t cn thit phc v cho cng tc qun l, qua kim tra tnh hnh thc hin k hoch vt t, lao ng, tin vn cng cc hot ng sn xut khc ca cng ty thng qua Gim c bng ng tin. T thc y vic thc hin tt ch hch ton k ton nng cao hiu qu sn xut kinh doanh. C cu b my k ton ca cng ty CP B tng v XD Thi Nguyn c th hin qua s sau:
K ton trng
K ton thanh ton
K ton vt t
K ton bn hng
K ton tin lng
K ton TSC
Th qu
S 3: C cu b my k ton ca cng ty CP B tng & xy dng TN
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Bo co thc tp tt nghip Chc nng nhim v ca tng b phn:
Trng i hc KT & QTKD
- K ton trng: (kim k ton tng hp v gi thnh) ph trch v iu hnh chung ton b hot ng trn lnh vc k ton ca cng ty, kim tra v lp bo co ti chnh tng k, tp hp chi ph v tnh gi thnh sn phm, cng trnh v xc nh kt qu sn xut kinh doanh trc tip chu trch nhim trc tng gim c v cc c quan c thm quyn ca nh nc v qun l v s sng ngun vn, vt t cng nh s trung thc ca s sch k ton, tnh hnh thc hin ngha v vi Nh nc, n c cc k ton b phn hon thnh ng tin cng vic mt cch chnh xc ng quy nh ch ca php lut. - K ton thanh ton: C trch nhim lp phiu thu, phiu thu tin mt hng ngy, m s qu v bo co qu, lp cc chng t i giao dch thanh ton vi ngn hng, m s v theo di tin gi Ngn hng, ng thi thi theo di cc khon phi thu, phi tr ni b, phi thu phi tr khch hng, cc nh cung cp v cc khon cng n khc. T chc i chiu cng n hng thng, hng qu. Cp nhp phiu thu, chi a vo s qu hng ngy, bo co k ton trng. - K ton vt t: Theo di tnh hnh bin ng ca vt t, hng ha ng thi i chiu vi th kho, vit phiu xut kho, nhp kho vt t, sn phm, tin hnh phn b vt t vo tng i tng v tnh gi nguyn vt liu. - K ton bn hng: Theo di cc hot ng bn hng, vit ha n bn hng, m cc s sch c lin quan. - K ton tin lng: Qun l v m s chi tit theo di tin lng cho cn b cng nhn vin, kim tra vic thc hin ch tin lng ca cng nhn vin, hch ton phn b tin lng v cc khon trch theo lng . - K ton ti sn c nh: Ghi chp phn nh y kp thi tnh hnh bin ng ca cc ti sn trong cng ty, c v tng gim do cc ngun nhn,
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Trng i hc KT & QTKD
phn b khu hao theo dng quy nh, theo di chi phs sa cha ln cc loi ti sn trong cng ty. - Th qu: Chu trch nhim qun l vic thu chi qu tin, theo di tnh hnh bin ng tng gim s hin c ca qu tin mt, m bo duy tr s d tn qu hp l, kt hp lp bo co thu chi hng ngy. 2.2.2. Cng tc t chc b my k ton Cng ty C phn B Tng v Xy Dng Thi Nguyn t chc b my k ton theo hnh thc tp trung. Theo hnh thc ny ton b cng vic k ton c thc hin tp trung ti phng k ton ca Cng ty. cc i xy dng khng c b phn k ton m ch b tr cc nhn vin kinh t lm nhim v x l ban u v nh k gi chng t v phng k ton. Ngun vt t c i xy dng ch ng mua sm v bo qun phc v cng trnh theo nhu cu thi cng v k hoch cung ng vt t ca Cng ty. nh k gi ha n v phng k ton lm c s phng k ton tp hp chi ph nguyn vt liu trc tip. Cc i trng qun l v theo di tnh hnh lao ng trong i, lp bng chm cng, bng thanh ton tin cng, giy ngh tm ng, bng thanh ton tin cng theo khi lng thi cng sau gi v phng k ton lm cn c cho vic hch ton chi ph nhn cng trc tip, chi ph sn xut chung. Cc chng t ban u ni trn cc i xy dng sau khi c tp hp, phn loi s c nh km vi Giy ngh thanh ton do i trng cng trnh lp, c xc nhn ca phng k thut thi cng gi v phng k ton xin thanh ton cho cc i tng c thanh ton. phng k ton, sau khi nhn c cc chng t ban u, k ton tin hnh kim tra, phn loi, x l chng t, ghi s, h thng ha s liu v cung cp thng tin k ton phc v yu cu qun l. ng thi da trn c s cc bo co k ton c lp, tin hnh phn tch cc hot ng kinh t gip lnh o Cng ty trong vic qun l iu hnh hot ng sn xut kinh doanh.
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Trng i hc KT & QTKD
- Cng ty p dng hnh thc k ton Nht k chung, ph hp vi b my k ton. - Vic hch ton hng tn kho Cng ty p dng phng php k khai thng xuyn. - Tnh gi xut kho theo gi trung bnh. - Thc hin hch ton thu GTGT theo phng php khu tr. - Cng ty p dng chnh sch k ton theo quyt nh s 15/2006/QBTC. - S dng n v Vit Nam ng trong ghi chp k ton. - Nin k ton c xc nh theo nm (bt u t ngy 1/1/N v kt thc vo ngy 31/12/N) S 04: Trnh t ghi s k ton theo hnh thc Nht k chung ti Cng ty C phn b tng v xy dng Thi Nguyn Chng t k ton Chng t k ton
S Nht k c Nht k S bit c bit
S NHT K CHUNG S NHT K CHUNG S CI S CI Bng cn i s pht sinh
S, th k ton chi tit S, th k ton chi tit Bng tng hp chi tit
BO CO TI CHNH Ghi ch:
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Bo co thc tp tt nghip Ghi hng ngy: Ghi cui thng, nh k: Quan h i chiu, kim tra:
Trng i hc KT & QTKD
Trc y cng tc k ton hon ton thc hin th cng bng tay. Nhng nay vi s pht trin ca khoa hc cng ngh, my vi tnh c a vo s dng rng ri. Hin nay ti tt c cc phng ban trong Cng ty u c trang b my vi tnh v Cng ty ang s dng phn mm k ton Standard5.0 hch ton k ton theo hnh thc Nht k chung. Vi phn mm k ton ny cng tc k ton c thc hin nhanh chng, kp thi, p ng c yu cu nhy bn ca nn kinh t th trng. Trnh t ghi s k ton theo hnh thc k ton trn my vi tnh: (1) Hng ngy k ton cn c vo chng t k ton (chng t gc, bng tng hp chng t k ton cng loi c kim tra, c dng lm cn c ghi s) xc nh ti khon ghi N, ti khon ghi C nhp d liu vo my vi tnh, biu c thit k sn trn phn mm k ton Standard 5.0. Theo quy nh ca phn mm k ton cc thng tin c t ng nhp vo cc s chi tit, s tng hp. (2) Cui thng hoc bt k thi im no cn thit k ton thc hin thao tc kha s v lp bo co ti chnh. Vic i chiu gia cc s tng hp vi s chi tit c thc hin t ng v lun m bo tnh trung thc theo thng tin c nhp trong k. Ngi lm k ton c th kim tra, i chiu s liu gia s k ton vi Bo co ti chnh sau khi in ra giy. Cui thng, cui qu, cui nm s k ton tng hp v s k ton chi tit c in ra giy, ng thnh quyn v thc hin th tc php l theo quy nh k ton ghi bng tay. H thng s k ton ti Cng ty: c trng c bn ca hnh thc k ton nht k chung: Tt c cc nghip v kinh t, ti chnh pht sinh u phi
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Trng i hc KT & QTKD
c ghi vo s nht k, m trng tm l s Nht k chung, theo trnh t thi gian pht sinh v theo ni dung kinh t ca cc nghip v . Theo hnh thc ny Cng ty c cc s k ton ch yu sau: - S nht k chung. - S ci. - Cc s k ton chi tit. - S tng hp chi tit. H thng bo co k ton: H thng bo co ti chnh ca cng ty gm bo co ti chnh nm v bo co ti chnh gia nin . Bo co ti chnh nm c lp v gi cho cc thng k thnh ph Thi Nguyn, cc t chc tn dng, cc thu thnh ph Thi Nguyn Bo co ti chnh nm v bo co ti chnh gia nin gm c: - Bng cn i k ton - Bo co kt qu hot ng kinh doanh - Bo co lu chuyn tin t - Bn thuyt minh bo co ti chnh Mu s B01 DN Mu s B02 DN Mu s B03 DN Mu s B09 DN
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Trng i hc KT & QTKD
2.2 T chc k ton vt liu, cng c dng c ti cng ty CP b tng v xy dng Thi Nguyn. 2.2.1 c im vt t v tnh hnh qun l vt t ti cng ty Cng ty c phn B tng v Xy Dng Thi Nguyn c c im l doanh nghip xy lp, sn phm chnh l: b tng ti, ct v cc cu kin b tng c sn nn NVL chnh ca cng ty l xi mng, , ct, thp NVL ph l bt mu, ph gia b tng . Nguyn vt liu ti cng ty ch yu l mua ngoi v do phng vt t trc tip m nhim. 2.2.2 Chng t, s sch s dng K ton NVL CCDC ca cng ty s dng cc loi chng t, s sch sau: - Chng t gm: phiu nhp kho, phiu xut kho, ha n GTGT - TK s dng: TK 152, TK153, khng m thm cc TK chi tit. - S sch gm: S chi tit NVL CCDC, s ci TK 152, s ci TK153 bng cn i vt t 2.2.3 Th tc nhp xut vt t 2.2.3.1 Trnh t lun chuyn chng t Cn c vo n t hng ca khch hng hoc k hoch sn xut lp cho tng qu, phng k hoch s tin hnh lp k hoch c th cho tng sn phm, tng phn xng da trn nh mc tiu hao vt t theo k hoch. Sau khi k hoch chi tit c lnh o duyt, phng k hoch s vit lnh sn xut, km theo l lnh xut vt t. K hoch sn xut, lnh sn xut v lnh xut vt t c chuyn cho phng k ton. Cn c vo , k ton vt t s vit phiu xut kho v cp nht s liu vo phn mm k ton. i vi nhng vt t cn thiu, phng vt t s c k hoch b sung vt t ph hp, kp thi c v s lng v cht lng phc v cho sn xut. Phiu xut kho sau khi c lp s chuyn cho th kho, cn c vo , th kho xut vt t cho tng phn xng sn xut v tin hnh ghi th kho cho
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Trng i hc KT & QTKD
tng loi nguyn vt liu. Sau khi cp vt t nh k 5 n 10 ngy, th kho v k ton vt t s i chiu s liu tin theo di, kim tra v kp thi cung cp thng tin cho phng vt t. Th tc nhp kho NVL: i vi vt t phc v sn xut: Da vo cc n t hng phng k hoch tnh ton v lp k hoch vt t theo n t hng ca khch hng, trnh th trng duyt sau chuyn xung phng vt t. Phng vt t sau khi xc nh c khi lng, chng loi, vt t cn mua th c cn b vt t thm d th trng v gi c la chn nh cung cp, sau tin hnh mua vt t. i vi dng c, vt t phc v phn xng sa cha: u thng phng k hoch s lp k hoch mua vt t trnh ln lnh o duyt sau cn b vt t tin hnh mua vt t. Khi c nhu cu vt t i trng cc i vit giy ngh, nu c vt t trong kho th s tin hnh xut kho lun. Trng hp nu vt t khng c trong kho th phng vt t tin hnh mua cung ng v kp thi vt t phc v sn xut v xy lp. Phng vt t lp k hoch mua vt t vi chng loi v s lng c th, sau khi c gim c k sau chuyn ln phng k ton. ng thi phng vt t s lp giy ngh tm ng mua vt t (nu mua bng tin tm ng), trn giy ngh phi ghi r l do xin tm ng. Giy ngh tm ng c chuyn ln cho k ton thanh ton k ton lm cn c vit phiu chi. Nu mua bng tin ng trc ca mnh th sau khi mua xong mi ti liu lin quan c chuyn ln phng k ton k ton thanh ton lm cn c vit phiu chi s tin s dng mua nguyn vt liu. Vt t mua v, nhn vin k thut tin hnh kim tra s lng, chng loi vt t theo ng yu cu trc khi nhp kho. Khi NVL c mua v hoc nhn v ngi nhn hng giao ha n GTGT ca ngi bn cho Gim c
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Trng i hc KT & QTKD
hoc ngi c Gim c y quyn xem xt tnh hp l ca chng t. Nu ni dung ghi trn ha n, chng t hp l th s c k duyt nhp kho. Phiu nhp kho c lp thnh 3 lin: - Lin 1: Lu ti cung - Lin 2: Giao cho nh cung ng. - Lin 3: Kp cng ha n GTGT chuyn ln phng k ton Cng ty lm cn c hch ton. Trc khi nhp kho th kho phi xem xt c th s NVL c ng vi thc t ghi phiu nhp kho hay khng sau k vo phiu nhp kho. Th kho c trch nhim sp xp NVL trong kho mt cch hp l m bo yu cu qun l. Gi NVL nhp kho l tng chi ph thu mua trc khi a NVL vo nhp kho: Gi thc t NVL nhp kho = Gi ghi trn ho n hoc hp ng Chi ph thu mua
Cc khon c gim tr
17
Lp
Bo co thc tp tt nghip Biu s 01:

n v: Cng ty CP B tng & xy dng TN a ch: Cm CN s 2, phng Tn Lp - TPTN
Trng i hc KT & QTKD
Mu s 01 VT ( Ban hnh theo Q s 15/2006/Q-BTC ngy 20/03/2006 ca b trng BTC)
PHIU NHP KHO Ngy 01 thng 06 nm 2009 S: 235 - H tn ngi giao hng: Nguyn Th Thanh Hu. - Din gii: Nhp bu lng Trn Th Bnh H 0084890 ngy 01/09/200 - Nhp ti kho stt M vt t 1 2 04.UN20 x1275 04.T Tn vt t U noM20x1275 Tm m Cng VT B Ci S Lng 15 15 n gi 70.000 21.000 Thnh tin 1.050.000 315.000 7.455.000 N: 152 C: 331
Tng s tin (vit bng ch): By triu bn trm nm mi lm nghn ng ( Ngun s liu: phng k ton ) Ngy 01 thng 12 nm 2008 Ngi lp ( k, h tn ) Ngi giao ( k, h tn ) Th kho ( k, h tn ) K ton trng ( k, h tn )
18
Lp
Bo co thc tp tt nghip Th tc xut kho NVL:
Trng i hc KT & QTKD
Khi n v sn xut kinh doanh c nhu cu dng nguyn vt liu th t trng ca n v lp mt giy ngh xut vt t gi ln phng vt t. Phng vt t xem xt, nu thy nhu cu s dng l hp l th lp phiu xut kho, chuyn ti cho th kho, khi th kho nhn c giy xut kho th tin hnh xut vt liu theo quy nh, phiu xut kho dc chia thnh ba lin: - Mt lin lu phng sn vt t lm chng t gc. - Mt lin c ngi lnh vt t mang xung kho lnh vt t v gi ghi s k ton b phn s dng. - Mt lin phng k ton gi. cng ty s dng phng php nh gi nguyn vt liu theo phng php n gi bnh qun.
19
Lp

Trng i hc KT & QTKD
Mu s 02 VT ( Ban hnh theo Q s 15/2006/QBTC ngy 20/03/2006 ca b trng BTC)
PHIU XUT KHO Ngy 10 thng 06 nm 2009 S: 214 - H tn ngi nhn hng: T Thng Huyn - L do xut kho: xut vt t sx BTT LSX 12/BTHN. TT H Nam - Xut kho ti kho Stt 1 2 3 4 M VT 01.CVSL 01.1x2HN 01.XMBS 01.PGICTP Tn Vt T Ct vng sng L 1x2(CT H nam) Xi mng Bt Sn Ph gia siu do ICT Plast n v m3 m3 Kg Lt S lng 290 330 173.240 1.232 n gi 133.363 136.362 812 8.600 Thnh tin 38.675.415 44.999.744 140.7114.190 10.595.200 N: 621 C: 152
Cng 134.595.200 Tng s tin (vit bng ch): Hai mi bn triu hai trm ngn ng. Ngy 10 thng 06 nm 2009 Ngi lp ( k, h tn ) Ngi nhn hng ( k, h tn ) Th kho ( k, h tn ) K ton trng ( k, h tn )
( Ngun s liu: phng k ton )
20
Lp
Trng i hc KT & QTKD
2.2.4. Quy trnh hch ton NVLCCDC ti Cng ty CP B tng & Xy dng Thi Nguyn Qui trnh hch ton chi tit NVL: K ton chi tit NVL CCDC ti Cng ty p dng theo phng php th song song trn c s nhp, xut vt t. S 05: Qui trnh hch ton chi tit NVL theo phng php th song song ti Cng ty CP B tng & Xy dng Thi Nguyn
S tay kho
Chng t nhp
Chng t xut
S k ton chi tit
Bng k tng hp nhp - xut - tn
Ghi hng ngy Ghi ch i chiu, kim tra Ghi hng thng
21
Lp
Trng i hc KT & QTKD
Ti kho: Th kho m s tay kho tin hnh ghi chp, phn nh tnh hnh nhp, xut, tn ca tng loi NVL CCDC v mt s lng. Mi th NVL c mt m ring, do phng k ton lp v ghi cc ch tiu: tn, nhn hiu, qui cch sn phm, n v tnh, m s . Cn c vo phiu nhp kho, phiu xut kho th kho ghi vo s tay kho, mi chng t ghi mt dng, cui ngy tnh ra s tn kho. Ti phng k ton: Theo nh k th kho gi chng t ln phng k ton. Sau khi k ton kim tra tnh hp l, hp php ca chng t, cn c vo s liu ghi trn chng t ghi vo s chi tit vt t phn nh s bin ng ca tng th NVL theo ch tiu s lng v gi tr. Cui thng cn c vo s chi tit k ton lp bng tng hp nhp, xut, tn kho NVL, theo di tng hp s bin ng ca tng th NVL c v mt s lng v gi tr. K ton cn c vo s liu ghi trn dng cng ca s chi tit ghi vo bng nhp xut tn vt t. nh k v cui thng nhn vin k ton vt t xung kho hng dn, kim tra vic ghi chp th kho ca tng kho, nu vic ghi chp hp l k ton k xc nhn.
22
Lp

Trng i hc KT & QTKD
Mu s S10 DN ( Ban hnh theo Q s 15/2006/Q-BTC ngy 20/03/2006 ca b trng BTC)
S CHI TIT VT LIU Nm: 2009 TK 152 Nguyn vt liu Tn NVL: Xi mng
CT SH NT Ni dung TK i ng S d K Nhp 236 Ximng La Hin Sn xut b tng ti Cng Cui k 112 90.000. 000 72.000. 000 104.85 0 84.587. 009 156061 127.18 8.729 G (/vi n) SL (vin) Nhp TT () SL (vin) Xut TT () SL (vin) 170.91 1 Tn TT () 13.775. 738 Ghi ch
241
621
Ngi ghi s ( k, h tn )
Ngy 31 thng 12 nm 2008 Phng k ton thng k (k, h tn ) (Ngun s liu: phng k ton)
Quy trnh hch ton tng hp NVL CCDC ti cng ty
23
Lp
Trng i hc KT & QTKD
hch ton NVL CCDC cng ty p dng phng php KKTX. Hng ngy, cn c vo chng t gc t cc i gi ln c kim tra tnh hp l, hp l k ton nhp d liu vo my tnh theo cc bng biu c thit k sn trn phn mm k ton. Theo quy trnh ca phn mm cc thng tin c t ng cp nht vo cc s Nht k chung, S ci TK 152. S 06: Trnh t hch ton NVL- CCDC ti Cng ty C phn b tng v Xy Dng Thi Nguyn
Chng t gc (phiu NK, phiu XK, ha n GTGT )
My vi tnh c s dng phn mm KT my standard 5.0
-Nht k chung -S chi tit TK 1521, 1522, 153 - S ci TK 1521, 1522, 153
Bo co ti chnh
Ghi ch Nhp s liu hng ngy In s, bo co cui thng, qu, nm i chiu, kim tra
Biu s 06:
24
Lp
Trng i hc KT & QTKD Mu s S03b-DN (Ban hnh theo Q s 15/2006/QBTC ngy 20/03/2006 ca b trng BTC) S CI Nm 2009 S hiu: 152
Tn TK: Nguyn vt liu Chng t SH NT Ni dung S d u k 235 236 214 01/06 03/06 10/06 U no M20x1275 Nhp Ximng La Hin Ct vng sng L Cng PS S d cui k K ton ghi s ( k, h tn ) K ton tng hp ( k, h tn ) 331 112 621 7.924.202.750 NKC T D TK i ng N 6.508.029.229 1.050.000 72.000.000 38.675.415 5.555.997.454 SPS C
8.875.234.525 Ngy 31 thng 12 nm 2008 K ton trng ( k, h tn )
(Ngun s liu: phng k ton) 2.3 T chc k ton ti sn c nh ca doanh nghip 2.3.1 c im ti sn c nh ca doanh nghip
25
Lp
Trng i hc KT & QTKD
c im: Trong iu kin khoa hc k thut pht trin, vic tng cng trang b k thut, my mc thit b s dng trong thi cng xy lp s gip Cng ty gim c phn ln s lao ng, y nhanh tin thi cng, h gi thnh sn phm v nng cao cht lng cng trnh. TSC trong Cng ty hnh thnh ch yu do mua sm, t xy dng bng cc ngun vn nh: ngn sch, vn ch s hu.Do hu ht TSC c hnh thnh t lu nn Cng ty thng xuyn c k hoch sa cha bo dng nhm duy tr tui th kt hp mua sm thm nhng TSC mi b xung v thay th m bo cho hot ng ca Cng ty. i vi nhng my mc phc v cho hot ng xy lp thng phi ngoi tri nn bn ca my cng b gim i, hao mn nhiu dn n vic theo di v phn b khu hao vo chi ph phi cht ch. Cn c vo quyn s hu TSC ca Cng ty, TSC c chia lm 2 loi: - TSC t c bao gm: cc my mc thit b phc v cho hot ng xy lp, my photo, my in, my fax, nh xng do Cng ty t mua hoc t xy dng. - TSC thu ngoi bao gm: my mc, thit b thu s dng trong mt thi gian nht nh. Theo hnh thi biu hin th TSC ca Cng ty c chia thnh: - TSC hu hnh: l cc TSC c hnh thi vt cht do Cng ty nm gi s dng cho hot ng sn xut kinh doanh. Gm c: vn phng, my vi tnh, my in, nh khung b tng, xng sn xut, my trn b tng - TSC v hnh: l cc TSC khng c hnh thi vt cht nhng xc nh c gi tr v do Cng ty nm gi s dng cho hot ng sn xut kinh doanh. Gm c: phn mm k ton, cc quy trnh cng ngh sn xut b tng
26
Lp
Trng i hc KT & QTKD
Tnh hnh qun l TSC : Mi TSC trong Cng ty phi c b h s ring (b h s gm: Bin bn giao nhn TSC, Hp ng ha n mua TSC v cc chng t c lin quan). TSC phi c phn loi, thng k, nh gi v c th ring c theo di chi tit theo tng i tng theo di trong s theo di TSC. Mi TSC phi c theo di theo nguyn gi, s khu hao ly k v gi tr cn li ghi trn s k ton: Nguyn gi TSC Gi mua ghi trn ha n Chi ph mua TSC Chi ph + lp t chy th Cc khon gim tr
Gi tr cn li
= Nguyn Gi -
Gi tr hao mn
u k phng k thut thit b tnh ton v xy dng k hoch sa cha v bo dng TSC m bo hot ng sn xut kinh doanh din ra lin tc v c hiu qu. nh k vo cui mi nm ti chnh, Cng ty phi tin hnh kim k TSC. Mi trng hp pht hin tha, thiu TSC u phi lp bin bn, tm nguyn nhn v c cc bin php x l. Tnh n ngy 31/12/2009, tng nguyn gi TSC trong Cng ty l 60.727.089.217 VN, trong gi tr hao mn ly k l 22.871.964.543 VN. iu cho thy TSC trong Cng ty l rt ln nn c nh hng ln n kt qu sn xut kinh doanh v vy cn tnh khu hao cho hp l v y xc nh kt qu sn xut kinh doanh mt cch chnh xc.
2.3.2. Ti khon, chng t v s sch s dng TK s dng: - TK 211- TSCHH
27
Lp
Bo co thc tp tt nghip Vi cc tk chi tit:
Trng i hc KT & QTKD
TK 2111- Nh ca vt kin trc TK 2112 - My mc thit b TK 2113 Phng tin vn ti TK 2114 Thit b qun l - TK 213 - TSCVH - TK 214- Khu hao ly k TSC
Chng t: Bin bn bn giao TSC, Quyt nh tng TSC, Th TSC, Ha n bn hng, Bin bn thanh l nhng bn TSC S sch: S TSC, S chi tit TK 211, 213, 214, Bng tnh v phn b khu hao TSC, S ci TK 211, 213, 214. 2.3.3. Th tc bn giao v thanh l TSC Th tc bn giao: Khi Cng ty mun nhn bn giao mt TSC sau khi hon thnh xy dng, mua sm, nhn gp vn, nhn biu tng, vin tr th cn thnh lp mt Hi ng giao nhn gm: i din bn giao, bn nhn v mt s u vin tin hnh lp Bin bn giao nhn TSC (lp thnh 2 bn, mi bn gi 1 bn), sau chuyn cho phng k ton ghi s v lu.Bin bn giao nhn TSC c lp cho tng TSC. Th tc thanh l: TSC thanh l l nhng TSC h hng, khng s dng c m Cng ty xt thy khng th sa cha c hoc c th sa cha c nhng khng em li hiu qu kinh t hoc TSC lc hu v mt k thut hay khng ph hp vi yu cu sn xut kinh doanh m khng th nhng bn c. Khi c TSC thanh l, n v phi lp Hi ng thanh l TSC, lp Bin bn thanh l TSC, lp lm 2 bn (1 bn chuyn cho phng k ton ghi s, 1 chuyn cho b phn qun l, s dng TSC)
Biu s: 01
28
Lp
Trng i hc KT & QTKD
BIN BN BN GIAO XE Hm nay, ngy 06 thng 03 nm 2009, hai bn c tn di y: Bn giao: Cng ty CP Machino VN /C: S 24 l A Khu 7,2 Ha Vnh Phc h Ni i din bi: H Ngc Dng CV: P.Gim c Bn nhn xe: Cng ty CP B tng v xy dng Thi Nguyn a ch: Cum cng nghip v pht trin nng thn tnh Thi Nguyn i din bi: Dng nh Lp CV: Gim c Hai bn cng tin hnh bn giao 01 xe trn b tng hiu DONG FENG sn xut ti TQ nm 2008 nh trong hp ng. STT S KHUNG 1 58L063320 1.Tnh trng xe mi 100% 2. Ph tng ngh km theo trn xe theo tiu chun ca nh sn xut Hai bn cng nhau tin hnh lp Bin bn bn giao xe & bn giao y cc thit b theo ni dung ghi trn. Bin bn lp thnh 02 bn, mi bn gi 01 bn, c gi tr php l nh nhau. I DIN BN GIAO I DIN BN NHN S MY 8603Z00271
2.3.4. Quy trnh hch ton k ton TSC
29
Lp
Bo co thc tp tt nghip Qui trnh k ton chi tit TSC
Trng i hc KT & QTKD
Mi TSC phi c mt b h s ring gm: Bin bn giao nhn TSC, cc bn sao ti liu k thut, Ha n, Giy vn chuyn bc d. Cn c vo h s phng k ton m th TSC theo di chi tit TSC ti n v. theo di v qun l ton b TSC ca Cng ty t khi mua, a vo s dng n khi ghi gim v theo di s khu hao TSC trch k ton m s TSC. Khi c nghip v kinh t pht sinh lm gim TSC, k ton cn c vo cc chng t gim ghi vo phn gim trn th TSC, ng thi ghi gim s ng k TSC v lu th TSC gim. Khi thanh l hoc nhng bn TSC u phi lp Hi ng thanh l hoc nhng bn, kt qu ca vic thanh l hay nhng bn phi c thng qua bin bn c hiu lc. Ti b phn s dng: Ti mi b phn s dng TSC, theo di tnh hnh tng gim TSC nhm qun l ti sn cp k ton m s theo di TSC ti ni s dng. S ny c m cho tng ni s dng, dng cho tng nm, mi loi TSC c ghi trong mt trang s. Sau y l mt trng hp tng gim TSC c th ti Cng ty: Ngy 06 thng 03 nm 2009 Cng ty mua mi mt my trn b tng ca cng ty CP Machino theo ha n GTGT gi mua cha c thu l 865.676.190 ng, thu GTGT 05%. T l khu hao l 10%/nm. TSC c u t bng ngun vn kinh doanh. Cng ty cn n li tin hng.
Biu s 07: HO N GI TR GIA TNG
Mu s: 01 GTKT-3LL
30
Lp
Trng i hc KT & QTKD

Lin 2: Giao khch hng
Ngy 05 thng 03 nm 2009 n v bn: Cng ty CP Machino VN a ch: S 24 l A Khu 7,2 Ha Vnh Phc h Ni in thoi: ..............................M s: ................................................... H tn ngi mua hng: n v: Cng ty C phn B tng v xy dng Thi Nguyn a ch: Cm CN s 2, phng Tn Lp - TPTN S ti khon : Hnh thc thanh ton: Chuyn khon STT Tn hng ho, dch v VT S lng A 1 B C Ci 1 01 Xe trn b tng hiu DongFeng EQ 5280 GTBM (T gi: 1USD=17.480VND) Thu sut thu GTGT: 05% M s : 54321 n gi Thnh tin 2 3=1x2 865.676.190
Cng tin hng: TinthuGTGT
865.676.190 43.283.810
Tng cng tin thanh ton: 908.960.000 S tin vit bng ch: Chn trm linh tm triu chn trm su mi nghn ng Ngi mua hng (K, ghi r h tn) Ngi bn hng (K, ghi r h tn) Th trng n v (K, ghi r h tn)
( Ngun s liu : Phng k ton ) Biu s 10: n v: Cng ty CP b tng &xy dng TN a ch: Cm CN s 2, phng Tn Lp - TPTN Mu s S23 DN ( Ban hnh theo Q s 15/2006/QBTC ngy 20/03/2006 ca b trng BTC)
TH TI SN C NH
31
Lp
Bo co thc tp tt nghip S 15
Trng i hc KT & QTKD
Ngy 15 thng 03 nm 2008 Cn c vo bin lai giao nhn TSC s 0085 ngy 05/03/2009 Tn, k hiu, qui cch (cp hng) TSC : My trn b tng S hiu TSC: Nc sn xut: Trung Quc. Nm sn xut 2008 B phn qun l s dng: Trm trn b tng 2 Nm a vo s dng: 2009 Cng sut (din tch thit k): .. nh ch s dng TSC: Ngy . thng nm L do nh ch: .. S hiu CT A Ngy, thng, nm B Nguyn gi TSC Din gii C Xe trn b tng NG 1 865.676.190 Ngy 15 thng 03 nm 2009 Ngi lp ( k, h tn ) K ton trng ( k, h tn ) Gim c ( k, h tn, ng du ) Gi tr hao mn TSC Nm 2 GT hao mn 3 Cng dn 4
0085 15/03/2009
( Ngun s liu: phng k ton ) Quy trnh k ton tng hp TSC : Ti phng k ton: Hng ngy cn c vo cc chng t gc nh Bin bn giao nhn TSC, Bin bn thanh l TSC k ton nhp d liu vo my vi tnh c s dng phn mm k ton Standard5.0, khi c lnh chng trnh s chy v cho php in cc s sch cn thit nh s chi tit, s ci TK 211
32
Lp
Trng i hc KT & QTKD
S 08: Trnh t hch ton TSC ti Cng ty C phn Xy Dng 201
- Bin bn giao nhn, hp ng mua bn TSC - Bin bn thanh l nhng bn TSC - Ha n GTGT - Th TSC . Ghi ch:
My vi tnh c s dng phn mm k ton my Standard5.0
Nht k chung S chi tit TK 211, 212, 213, 214 S ci TK 211, 212, 213, 214
Bo co ti chnh
Nhp s liu hng ngy In s, bo co cui thng, qu, nm i chiu, kim tra Cn c vo Hp ng, Bin bn giao nhn, thanh l, nhng bn TSC, Bng tnh v phn b KH thng trc K ton lp s chi tit, s ci TK 211, 212, 213, 214, Bng tnh v phn b KH TSC.
Biu s 11 : n v: Cng ty CP b tng &xy Mu s S03b-DN dng TN (Ban hnh theo Q s 15/2006/Qa ch: Cm CN s 2, phng Tn BTC ngy 20/03/2006 ca B trng Lp - TPTN BTC) S CI 33
Lp
Bo co thc tp tt nghip Nm 2009
Trng i hc KT & QTKD
Tn TK : TSC hu hnh S hiu: TK 211 Chng t S Ngy CT CT S d u k S PS trong k S d cui k NKC Ni dung Trang Dng TK i ng N 60.727.089.217 2.651.565.570 63.219.949.327 Ngy 31 thng 03 nm 2009 K ton ghi s ( k, h tn ) K ton tng hp ( k, h tn ) ( Ngun s liu: phng k ton ) K ton trng ( k, h tn ) 158.705.460 SPS C
2.3.5. K ton khu hao TSC Trong qu trnh u t v s dng, di tc ng ca mi trng t nhin v iu kin lm vic cng nh tin b ca khoa hc k thut TSC b hao mn. thu hi li gi tr hao mn ca TSC ngi ta tin hnh trch khu hao bng cch chuyn dn phn gi tr hao mn ca TSC vo gi tr sn phm lm ra.
34
Lp
Trng i hc KT & QTKD
Khu hao TSC l mt trong nhng yu t cu thnh chi ph sn xut kinh doanh. V vy vic s dng phng php tnh trch khu hao hp l hay khng hp l c nh hng trc tip n s chnh xc ca vic tnh tng chi ph sn xut kinh doanh v t nh hng n gi thnh sn phm xy lp. Cn c vo c im sn xut kinh doanh, Cng ty C phn B tng& Xy Dng Thi Nguyn p dng phng php tnh KH ng thng theo Q 206/BTC, vi t l KH qui nh v ty theo tng TSC c th. Phng php ny cn c vo NG ca TSC v t l KH TSC tnh ra mc KH nm, qu, thng theo cng thc sau:
Mc KH nm ( qu, thng )
NG TSC * T l KH = 1 ( 4 qu, 12 thng )
Mc KH thng
865.676.190* 10% = 12 TK 214 Hao mn TSC = 7.213.968.25 (ng)
TK s dng:
S sch k ton: Bng tnh v phn b khu hao, S Ci TK 214,
Biu s 12: n v: Cng ty CP B tng & Xy Dng TN ------------o0o------------
35
Lp
Trng i hc KT & QTKD
BNG PHN B KHU HAO TSC Thng 03 nm 2009
Stt 1 2
Ghi c TK 2141 2141
Tn TK Hao mn TSC HH Hao mn TSC HH Cng
TK i ng 627 642
Tn TK chi Gi tr phn ph CP SXC CP QLDN b 340.520.000 113.093.333 453.613.333
Ngy 31 thng 03 nm 2009 Ngi lp biu ( k, h tn ) K ton trng ( k, h tn )
( Ngun s liu: Phng k ton )
Biu s 13 : n v: Cng ty CP B tng & Mu s S03b-DN Xy Dng TN (Ban hnh theo Q s 15/2006/Qa ch: Cm CN s 2, phng Tn BTC ngy 20/03/2006 ca b trng Lp - TPTN BTC) S CI Nm 2009 S hiu: TK 214
36
Lp
Trng i hc KT & QTKD
Tn TK: Hao mn TSC hu hnh Chng t S CT QT 08 QT 11 Ngy CT S d u k 31/03 31/03 Trch KH xe trn b tng Trch KH my photo SamSung S d cui k 627 642 Ni dung NKC Trang TK SPS C 2.651.565.570 7.213.968.25 316.875 19871.964.543 Ngy 31 thng 03 nm 2009 K ton ghi s ( k, h tn ) K ton tng hp ( k, h tn ) ( Ngun s liu: phng k ton ) K ton trng ( k, h tn )
Dng i ng N
2.4. T chc hch ton lao ng tin lng v cc khon trch theo lng Trong c ch qun l hin nay mi doanh nghip phi t vn mnh ln tm ch ng cho mnh thng qua cht lng sn phm v tay ngh lao ng, trnh qun l sn xut kinh doanh Qu trnh sn xut l qu trnh kt hp ng thi cc yu t c bn ng thi cng l qu trnh tiu hao cc yu t c bn ( lao ng, i tng lao ng v t liu lao ng ). Trong , lao ng vi t cch l hot ng chn tay v ch c ca con ngi s dng cc t liu lao ng nhm tc ng, bin i cc i tng lao ng thnh cc vt phm c ch phc v cho nhu cu sinh hot ca mnh. m bo tin hnh lin tc
37
Lp
Trng i hc KT & QTKD
qu trnh ti sn xut sc lao ng, ngha l sc lao ng m con ngi b ra phi c bi hon di dng th lao lao ng. Tin lng (tin cng) chnh l phn th lao lao ng c biu hin bng tin m Cng ty tr cho ngi lao ng cn c vo thi gian v cht lng cng vic ca h. V bn cht, tin lng chnh l biu hin bng tin ca gi c sc lao ng. Mt khc tin lng cn l n by khuyn khch tinh thn hng say lao ng, kch thch v to mi quan tm ca ngi lao ng n kt qu cng vic ca h. Ty theo tng loi hnh DN, chi ph tin lng cao hay thp th chng cng l yu t chi ph c bn trong qu trnh sn xut kinh doanh ca DN. Do vy Cng ty kt hp cng phng t chc lao ng tin lng vn dng phng thc tr lng hp l, t chc tnh ton v xc nh tin lng phi tr cho nhn vin, trch BHXH theo tng i tng chu chi ph ng chnh sch v ch v lao ng tin lng. Hiu c ngha quan trng ca tin lng, cn b k ton vin qun l hch ton qu tin lng phi theo di ghi chp y , chnh xc, kp thi v tnh hnh thc hin nh mc thi gian lao ng, trn c s da vo s lng v cht lng sn phm lm ra m tnh tin lng, tin thng trong qu tin lng, tnh BHXH ca CNV ng thi phn b qu lng, qu thng, qu BHXH vo chi ph sn xut, gi thnh sn phm. Lm c s phn tch hot ng ca Cng ty theo ch bo co ti chnh. 2.4.1 Mt s quy nh v tin lng ti doanh nghip 2.4.1.1 Cch tnh lng Cng ty CP B tng & xy dng thi Nguyn vi b my t chc qun l t trn xung, thc hin chi tr tin lng cho ngi lao ng theo quy nh, thc hin chnh sch khen thng ca cng ty nhm khch l tinh thn lm vic hng hi say m vi cng vic, phc v tt nhim v sn xut kinh doanh ca n v ni h lm vic. Hin nay Cng ty p dng 2 hnh thc tr lng:
38
Lp
Bo co thc tp tt nghip - Lng sn phm - Lng thi gian a, Hnh thc tr lng theo sn phm
Trng i hc KT & QTKD
Lng sn phm l tin lng tr cho ngi lao ng c tnh theo s lng ca sn phm, cht lng ca sn phm hon thnh hoc khi lng cng vic lm xong c nghim thu. Cch tnh lng theo sn phm ca cng ty: Tin lng sn phm tr cho cc b phn phn = xng Khi lng cng vic hon thnh X n gi thng nht gia cng ty vi cc phn xng b phn
Nguyn tc tr lng sn phm cho cc b phn - Tin lng v thu nhp ca ngi lao ng ph thuc vo hiu qu sn xut kinh doanh v s lng sn phm hon thnh thc t hng thng ca cng ty. - Hnh thc tr lng sn phm: Cng ty ch p dng i vi nhng ngi lao ng trc tip sn xut cc phn xng t sn xut ca cng ty. - Tin lng tr cho tng ngi, tng b phn khng phn phi bnh qun ton cng ty m phn phi theo lao ng ca tng b phn. Tin lng ph thuc vo nng sut cht lng, an ton lao ng, thit b v sinh lao ng v gi tr cng hin ca tng ngi trong tng b phn. - Vic tr lng cho ngi lao ng c tr 1 ln vo cui thng v cn c vo bng chm cng ca tng phn xng, t i, cn c vo s lng sn phm sn xut trong thng ca tng phn xng, tng t sau phng k ton mi tnh ton v mc lng bnh qun / cng tnh lng cho tng i tng lao ng. Cch tnh lng bnh qun / ngy cng ca tng t: Lng bnh qun = ngy cng Tng gi tr sn xut trong thng ca t S cng thc t trong thng 39
Lp
Trng i hc KT & QTKD
VD: T ly tm 1 Nguyn Vn long Tng gi tr sn xut trong thng ca t: 15.389.712 S cng thc t trong thng: 312 cng Vy: Lng bnh qun / = cng 15.389.712 = 312 49.326(ng / cng)
Trong s lng hoc khi lng snar phm c xc nh cn c vo mt trong cc ti liu sau: - Phiu nhp kho sn phm (Nu l sn phm nhp kho) - Phiu xc nhn sn phm hp cc (Nu l sn phm chuyn sang gia cng ch bin cc giai on tip theo) - Phiu xc nhn khi lng cng vic hon thnh (Nu l cng vic nhn khon thu khi lng cng vic) - n gi tin lng sn phm l mc tng tin lng cho 1 n v sn phm t v tiu chun cht lng quy nh - n gi y l n gi c cng ty quy nh tnh lng cho ng phn xng sn xut. Biu s n v: Cng ty CP B tng &Xy dng TN B phn: Ly tm s 1- Nguyn Vn Long ------------o0o-----------BNG CHM CNG Thng 03 nm 2008 Stt H v tn Bc Ngy trong thng 40 S
Lp
Trng i hc KT & QTKD
cng lng 1 2 31 hng lng tg 1 2 3 Nguyn Vn Long Phm Lu Quyn Sm vn Hun Cng K K K K K K K K K K T K 31 26 24 23 312 Ngy 31 thng 12 nm 2008 Duyt ( k, h tn ) Ph trch i ( k, h tn ) ( Ngun s liu: phng k ton ) Ngi chm cng ( k, h tn )
13 V Tn Lc
41
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Biu s: n v: Cng ty CP B tng &Xy dng TN B phn: Ly tm s 1- Nguyn Vn Long

Stt H v tn H s Lng thi gian Cng Tng tin 1 2 Nguyn vn long Sm Vn Hun Cng 2,04 1,83 14,08 31 30 312 1.529.106 1.479.780 15.389.71 2 167.065 241. 461 15.631. 173 1.696.171 1.479.780 8.200.000 Lng sn phm Cng Tng tin
BNG THANH TON TIN LNG Thng 3 nm 2009

Ngoi gi Ph cp khc Trch nhim Tng cng Tm ng 246. 400 35.700 32.025 49.280 7.140 6.045 7.133. 693 651.531 441.350 BHXH BHYT Cc khon gim tr Thc lnh K nh n
Lnh o duyt (k, h tn)
K ton trng (k, h tn)
Ngi lp (k, h tn)
b, Hnh thc tr lng theo thi gian - Lng thi gian cng ty c p dng cho ngi lao ng khng trc tip tham gia vo qu trnh sn phm nh: B phn qun l, phng k hoch, phng t chc, phng k ton, phng bo v - Cn c tnh lng thi gian: l h s lng, thi gian lm vic thc t trong thng, mc lng c bn. Lng thi gian c tnh theo cng thc sau: H s lng *Mc lng c bn 22 ngy *
Lng thi gian = phi tr
S ngy lm vic thc t
Mc lng c bn hin nay DN p dng l: 350.000ng. Hin nay mc lng c bn m Nh nc quy nh l 650.000 ng nhng do cng ty l cng ty CP nn khng chu nh hng ca quy nh Nh nc t ra, nhng vi mc thanh ton hin nay m cng ty tr cho ngi lao ng khng thp hn mc lng ti thiu. Ngoi ra lng thi gian p dng cho cng v sinh, cng ngh l tt, cng i hc VD: Phng k ton Ch T th Hng Hnh H s lng la: 2,34 , s cng lm vic l 27 Lng thi gian 350.000 * 2,34 = 22 * 27 = 1.005.000(ng)
Vy lng thng 3 ca ch Hnh l: 1.005.000 ng.
2.4.1.2 Th tc tr lng Vic thanh ton lwong eoc chia thnh 2 k trong thng. K 1 c tm ng 60% n 70% lng k 2 thanh ton phn cn li sau khi khu tr i cc khon phi tr ca ngi lao ng, thanh ton k 2 vo cui mi thng. Mi ln tr lng cng ty phi vit giy xin rt tin mt. 2.4.1.3 Mt s quy nh v cc khon trch theo lng Hin nay, Cng ty ang trch BHXH theo t l 20% tnh theo tin lng c bn cng (+) ph cp (nu c), trong 15% tnh vo chi ph sn xut kinh doanh ca b phn s dng lao ng, cn 5% tr vo lng ca ngi lao ng. BHYT c trch theo t l 3% tnh trn lng c bn cng (+) ph cp (nu c), trong 2% tnh vo chi ph sn xut kinh doanh ca b phn s dng, cn 1% tr vo lng ca ngi lao ng. KPC c trch theo t l 2% trn mc lng thc t v c tnh vo chi ph sn xut kinh doanh. Cc khon chi ch bo him m au, thai sn cho cn b CNV do k ton lp theo quy nh hin hnh v c chuyn c quan bo him chi tr. 2.4.2.Ti khon, chng t, s sch s dng TK s dng: TK 334- Phi tr ngi lao ng. TK 338(2)- KPC TK 338(3)- BHXH TK 338(4)- BHYT Chng t: Bng chm cng, Bin bn nghim thu khi lng cng vic hon thnh, Hp ng khon, Phiu ngh hng BHXH S sch: Bng tin lng, Bng thanh ton lng t, Bng thanh ton lng ton Cng ty, Bng phn b tin lng v cc khon trch theo lng, S chi tit, S ci TK 334, 338.
2.4.3. Quy trnh hch ton tin lng v cc khon trch theo lng Quy trnh hch ton chi tit tin lng v cc khon trch theo lng Hng thng, cn c vo Bng chm cng, Bn bn nghim thu khi lng cng vic hon thnh, Phiu ngh hng BHXH, mt s quy nh v tin lng trong Cng ty k ton tin lng lp Bng tin lng, Bng thanh ton lng. Cn c Bng thanh ton lng cc t, i, Bng thanh ton lng cho nhn vin vn phng, k ton nhp d liu vo my vi tnh. Sau khi nhp d liu vo my, vi phn mm k ton Standard5.0 chng trnh s chy v cho php in ra cc loi s sch cn thit. S 10: Trnh t hch ton k ton tin lng v cc khon trch theo lng trn my tnh ti Cng ty CP B tng&Xy dng Thi nguyn
S Nht k chung S chi tit TK 334, 3382, 3383, 3384 S ci TK 334, 338
My vi tnh c s dng phn mm k ton my Standard5.0
- Bng chm cng - Bin bn nghim thu KLCV hon thnh - Hp ng khon - Phiu ngh hng BHXH .
Bo co ti chnh
Ghi ch: Nhp s liu hng ngy In s, bo co cui thng, qu, nm i chiu, kim tra
Biu s 17:
n v: Cng ty CP B tng&Xy Dng TN a ch: Cm CN s 2, phng Tn Lp - TPTN Mu s S03b-DN (Ban hnh theo Q s 15/2006/Q-BTC ngy 20/03/2006 ca b trng BTC)
S CI TK 334: Phi tr CNV Nm 2008 Chng t SH NT Ni dung S d u k PC 153 20/03 PC 158 22/03 Chi tin lng cho cng nhn vin L1 Chi tr BHXH cho cng nhn vin Tin lng phi tr cho CVN Cng PS S d cui k Ngy 31 thng 03 nm 2009 K ton ghi s ( k, h tn ) K ton tng hp ( k, h tn ) K ton trng ( k, h tn ) 1111 111 622, 627, 642 70.400.000 2.724.750 7.795.523 16.633.601 141.755.000 198.130.342 198.130.342 NKC T D TK N SPS C
2.5. T chc k ton tp hp chi ph v tnh gi thnh sn phm ti Cng ty CP B tng & Xy dng Thi Nguyn 2.5.1. c im, phn loi chi ph sn xut v gi thnh sn phm
Qu trnh sn xut ca bt k sn phm hay dch v no cng l qu trnh m cc doanh nghip phi tiu ph cc chi ph. Chi ph sn xut bao gm nhiu loi vi ni dung kinh t, mc ch cng dng khc nhau. phc v cho cng tc qun l v hch ton chi ph sn xut Cng ty c phn B tng & Xy dng Thi Nguyn tin hnh phn loi chi ph theo hai tiu thc: - Phn loi theo yu t chi ph - Phn loi theo khon mc chi ph * Phn loi theo yu t chi ph bao gm: - Chi ph nguyn vt liu mua ngoi - Chi ph nhn cng - Chi ph KHTSC - Chi ph bng tin khc * Phn loi theo khon mc chi ph bao gm: - Chi ph nguyn vt liu trc tip - Chi ph nhn cng trc tip - Chi ph sn xut chung K tnh gi thnh ca cng ty c xc nh theo thng. 2.5.2 i tng tp hp chi ph v i tng tnh gi thnh sn phm Chi ph sn xut kinh doanh ca doanh nghip pht sinh nhiu a im khc nhau, lin quan n vic sn xut ch to nhiu loi sn phm khc nhau. Chi ph sn xut kinh doanh pht sinh trong k c k ton tp hp theo mt phm vi, gii hn nht nh. i tng tp hp chi ph sn xut ti cng ty chnh l cc phn xng sn xut.
Sn phm ca cng ty l b tng, ct in b tng ly tm cc loi c kch c , quy cch khc nhau ty theo tng loi v vy i tng tnh gi
thnh cng ty c xc nh l tng loi b tng, tng loi ct c kch c khc nhau. Nh vy i tng tp hp chi ph v tnh gi thnh cng ty l ton b quy trnh cng ngh sn xut sn phm nhng li bao gm nhiu i tng tnh gi thnh l tng loi b tng, ct in. 2.5.3 Quy trnh hoch ton tp hp chi ph sn xut Chi ph sn xut pht sinh trong k c tp hp theo phng php trc tip, chi ph lin quan n phn xng, cng ngh no th tp hp trc tip cho phn xng cng ngh , cn i vi chi ph lin quan n nhiu k th c phn b theo tiu thc nht nh. 2.2.5.1. K ton nguyn vt liu trc tip * Nguyn vt liu s dng ti cng ty - Nguyn vt liu chnh: Xi mng, ct, , si - Nguyn vt liu ph: ph gia b tng, sn, ga Phng vt t chu trch nhim thu mua, nhp khu cc loi nguyn vt liu cn dng cho sn xut trong k. Nguyn vt liu sau khi c mua v s c b phn KCS tin hnh kim tra v lm th tc nhp kho. * Cc chng t v s sch k ton s dng - Phiu xut kho, ha n GTGT, ha n bn hng thng thng - Bng phn b nguyn vt liu, cng c dng c * H thng ti khon s dng - TK 152 Nguyn liu, vt liu - TK 621 Chi ph nguyn vt liu trc tip * K ton chi ph nguyn vt liu trc tip Khi c nhu cu v nguyn vt liu, cc b phn s lp phiu ngh xut kho, sau khi c thng qua, b phn kho s tin hnh xut kho, chng t c s dng trong trng hp ny l phiu xut kho.
Trn phiu xut kho, ct n gi v thnh tin b phn kho khng ghi m s do b phn k ton ghi. n gi xut kho ca nguyn vt liu c tnh theo phng php bnh qun c k d tr. i vi nguyn vt liu sau khi mua c s dng ngay cho sn xut m khng qua kho th n gi c xc nh theo gi thc t. Cn c vo s nguyn vt liu thc xut, th kho ghi vo s tay kho. nh k, b phn kho gi phiu xut vt t ln phng k ton. Sau khi kim tra tnh hp l, hp php ca chng t, cn c vo s liu ghi trn chng t, k ton nguyn vt liu c trch nhim vo s chi tit nguyn vt liu. Lc k ton ch ghi s lng nguyn vt liu xut dng cn n gi v thnh tin th sau khi tnh ra gi bnh qun s ghi sau. Cng thc tnh: Gi tr tn kho u k + Gi tr nhp trong k n gi bnh qun = S lng tn u k + S lng nhp trong k
Gi tr vt liu xut kho
S lng vt liu xut kho * n gi bnh qun
Cui thng, sau khi tnh ra c n gi bnh qun vt t, k ton ghi n gi cng nh thnh tin vo s chi tit nguyn vt liu ca tng loi vt t c xut dng.
Biu s 19 :
n v: Cng ty CP B tng&Xy Dng TN a ch: Cm CN s 2, phng Tn Lp - TPTN
Mu s S03b-DN (Ban hnh theo Q s 15/2006/Q-BTC ngy 20/03/2006 ca b trng BTC)
S CI TK 621: Chi ph NVLTT Thi gian: Nm 2008 Chng t S Ngy CT CT 06/12 06/12 31/12 NKC Ni dung S d u k Xut Xi mng sn xut b tng KC CPNVL TT (SP 01) Cng PS S d CK T TK i D ng 152 152 154 4.632.285.461 SPS N 40.565.000 32.464.958 1.365.218.654 4.632.285.461 C
K ton ghi s ( k, h tn )
K ton tng hp ( k, h tn )
Ngy 31 thng 12 nm 2009 K ton trng ( k, h tn )
2.2.5.2 K ton chi ph nhn cng trc tip Chi ph nhn cng trc tip bao gm nhng khon lng chnh, cc khon ph cp, cc khon trch BHXH, BHYT, KPC theo lng ca cng
nhn trc tip sn xut tnh vo chi ph sn xut trong k. Ti cng ty, khon mc chi ph nhn cng trc tip c theo di theo tng phn xng sn xut. * Chng t v s sch s dng hch ton khon mc chi ph nhn cng trc tip, cc chng t v s sch s dng bao gm: - Bng chm cng - Bng phn b tin lng v BHXH, BHYT, KPC - Bng thanh ton tin lng - S ci ti khon 334, 622, 338 * Ti khon s dng - TK 334: Phi tr ngi lao ng - TK 338: Phi tr, phi np khc + TK 338.2: Kinh ph cng on + TK 338.3: Bo him x hi + TK 338.4: Bo him y t - TK 622: Chi ph nhn cng trc tip * Cc hnh thc tnh lng - Lng sn phm: c p dng vi cng nhn trc tip sn xut ti cc phn xng v mt b phn cn b qun l. Cng thc xc nh:
Tng lng sn phm ton cng ty Tng lng SP ca PX
i=1
n gi tin lng ca loi SPi
x Khi lng loi SPi hon thnh
Tng lng sn phm ton cng ty = Tng h s lng quy i ton cng ty x
Tng h s lng quy i ca PX
H s lng quy i ca tng ngi
S ngy cng thc t
H s lng sn phm
K ton tin lng phn b tng tin lng sn phm m cc phn xng c nhn cho tng ngi da vo h s lng quy i ca tng ngi theo cng thc: Lng SP ca tng ngi Tng lng sn phm ton cng ty = Tng h s lng quy i ton cng ty x Tng h s lng quy i ca PX
- Lng thi gian: c p dng tnh lng cho nhng ngy ngh l, tt, ngh php c hng lng theo quy nh ca cng nhn da trn c s s ngy ngh l, tt, ngh php trong k v h s lng ca tng ngi c s dng tnh lng cho cc cn b cng nhn vin hng lng thi gian. Lng thi gian ca tng ngi H s lng ca tng ngi x 26 350.000 x S cng hng lng thi gian
* K ton chi ph nhn cng trc tip Da vo bng chm cng m cc phn xng np ln v cc phiu nghim thu thnh phm ca b phn kho th phng t chc s kim tra v tnh ra tin lng theo sn phm, tin lng theo thi gian ca tng phn xng sau chuyn cho k ton tin lng. K ton tin lng cn c vo tnh ra s lng c th ca tng ngi trong tng phn xng, tng b phn theo cch tnh trn v lp bng thanh ton tin lng trong thng cho tng phn xng, b phn. Thc hin hch ton chi ph nhn cng trc tip nh sau:
N TK 622: 107.844.037 C TK 334: 87.219.037 C TK 338: 20.625.000
Biu s 20 :
n v: Cng ty CP B tng&Xy Dng TN a ch: Cm CN s 2, phng Tn Mu s S03b-DN (Ban hnh theo Q s 15/2006/Q-BTC ngy 20/03/2006 ca b trng BTC)
Lp - TPTN
S CI TK 622: Chi ph NCTT Thi gian: Nm 2009 Chng t S CT Ngy CT S d u k 30/12 30/12 31/12 Tin NC T12 t ly tm1 Tin NC T12 t sc c in KC CPNCTT Cng PS S d CK Ngy 31 thng 12 nm 2008 K ton ghi s ( k, h tn ) K ton tng hp ( k, h tn ) ( Ngun s liu: phng k ton ) 2.2.5.3. K ton chi ph sn xut chung Chi ph sn xut chung ca cng ty bao gm: Chi ph nhn vin phn xng, chi ph nguyn vt liu, cng c dng, chi ph khu hao TSC, chi ph dch v mua ngoi, chi ph bng tin khc, tin n ca ca cng nhn sn xut, nhn vin phn xng. K ton trng ( k, h tn ) ... ... 334 334 154 622.495.846 26.954.732 34.835.650 148.874.912 622.495.846 Ni dung NKC T D TK i ng N SPS C
Ging nh chi ph nguyn vt liu trc tip v chi ph nhn cng trc tip, chi ph sn xut chung cng c tp hp ring cho tng phn xng. * Chng t v s sch s dng - Bng phn b khu hao TSC - Bng phn b lng v cc khon trch theo lng - Ha n gi tr gia tng, ha n bn hng thng thng - S ci TK 627 * Ti khon s dng - TK 111: Tin mt - TK 131: Phi thu ca khch hng - TK 141: Tm ng - TK 152: Nguyn vt liu - TK 153: Cng c dng c - TK 338: Phi tr, phi np khc - TK 242: CP tr trc di hn - TK 627.1: Chi ph sn xut chung - Xng Kem xp - TK 627.2: Chi ph sn xut chung - Xng Lng kh - TK 627.3: Chi ph sn xut chung - Xng Gato - TK 627.4: Chi ph sn xut chung - Xng Bnh ti - TK 627.5: Chi ph sn xut chung - Xng Bim bim * Chi ph nhn vin phn xng Bao gm tin lng, cc khon trch theo lng ca qun c phn xng, nhn vin phc v sn xut. Lng phi tr cho nhn vin phn xng cng bao gm lng sn phm v lng thi gian. Lng thi gian c tnh tng t nh i vi cng nhn trc tip sn xut, cn i vi lng sn phm th c tnh cn c vo h s lng, s cng hng lng sn phm v mc hon thnh v khi lng sn phm sn xut trong k ca phn xng . Cng thc tnh: - TK 214: Khu hao TSC - TK 331: Phi tr ngi bn - TK 334: Phi tr ngi L - TK 335: Chi ph phi tr - TK 142: CP tr trc ngn hn
Lng sn phm
H s lng =
x 26
350.000 x
S cng thc t
x Mhk
Mhk: Mc hon thnh k hoch v khi lng sn phm. Vic hch ton tin lng v cc khon trch theo lng ca nhn vin phn xng cng c hch ton tng t nh k ton CP NCTT. Hch ton chi ph nhn vin phn xng nh sau: N TK 627: 19.343.065 C TK 334: 15.568.065 C TK 338: 3.775.000 * Chi ph vt liu, cng c dng c Vt liu, cng c dng c phc v cho hot ng sn xut cc phn xng nh khun, qun o bo h, khu trang,... Cn c vo bng phn b chi tit nguyn vt liu, cng c dng c k ton tng hp xc nh c gi tr vt liu, cng c dng c xut dng cho cc phn xng sn xut v tp hp chi ph vt liu, cng c dng c dng cho phn xng vo chi ph sn xut chung * Chi ph khu hao TSC Khu hao TSC l s phn b mt cch c h thng gi tr phi khu hao ca TSC trong sut thi gian s dng hu ch ca ti sn vo gi tr sn phm, hng ho, dch v c to ra. Khu hao l mt bin php ch quan ca con ngi nhm thu hi s vn u t vo TSC. V TSC c u t mua sm s dng nn c hiu nh mt lng gi tr hu dng c phn phi cho SXKD trong sut thi gian s dng hu ch. Cng ty thc hin vic khu hao cho TSC theo quyt nh 206 ca B trng B Ti chnh.
Cng ty khu hao TSC theo phng php ng thng, TSC c tnh khu hao hng thng v phn b vo chi ph ca cc i tng s dng. Gi tr cn li ca TSC c tnh theo cng thc: Gi tr cn li ca TSC Mc khu hao hng nm = Nguyn gi TSC = Gi tr hao mn lu k
Nguyn gi TSC Thi gian s dng hu ch ca TSC Mc khu hao hng nm 12
Mc khu hao hng thng
Ti sn c nh s dng b phn no th c tnh khu hao v tnh vo chi ph ca b phn , i vi cc ti sn c nh s dng cho hot ng sn xut ti cc phn xng th c tnh vo chi ph sn xut chung ca cc phn xng . Hch ton chi ph khu hao TSC phn xng nh sau: N TK 627: 580.000.000 C TK 214: 580.000.000 * Chi ph dch v mua ngoi, chi ph bng tin khc Chi ph dch v mua ngoi tnh vo chi ph sn xut chung gm: Tin in, tin nc, tin in thoi. Chi ph bng tin khc nh: Giao dch, tip khch ti phn xng,... tp hp khon chi ph ny, k ton cn c vo cc chng t nh ha n gi tr gia tng, ha n bn hng thng thng hay cc s sch c lin quan. Biu s 24 :
Mu s S03b-DN (Ban hnh theo Q s 15/2006/QBTC ngy 20/03/2006 ca b trng BTC)
Chng t Ngy S CT CT 30/12 30/12 30/12
S CI TK 627: Chi ph SXC Nm 2008 NKC TK Ni dung T D S d u k .. Tin lng i s 4 T12 KH MMTB T12 Chi ph DV mua ngoi T12 Cng PS S d CK .. .. ..
SPS N C
7.208.427 334 338 214 1111 2.423.623 5.690.701 31.869.735
1.546.359.000 1.546.359.000
Ngy 31 thng 12 nm 2008 K ton tng hp K ton trng ( k, h tn ) ( k, h tn ) ( Ngun s liu: phng k ton )
2.5.3.4. Tp hp chi ph sn xut. tp hp chi ph sn xut kinh doanh ton doanh nghip trong k cng ty m TK154 - Chi ph sn xut kinh doanh d dang. V c chi tit cho tng phn xng. Vo cui mi thng, k ton tin hnh kt chuyn chi ph NVLTT, chi ph NCTT, chi ph SXC sang TK154: N TK154: C TK621: C Tk622:
C TK627:
Biu s 26 :
S CI TK 154: Chi ph sn xut kinh doanh d dang Nm 2008
Chng t SH 127/ 12 129/ 12 NT 31/12 31/12 Ni dung S d u k KC chi ph NVL TT KC chi ph NC TT Cng PS S d CK
NKC T .. D ..
TK i ng 621 622 N
SPS C
1.632.285.461 622.495.846 6.801.140.307 6.801.140.307
..
..
Ngy 31 thng 12 nm 2008 K ton ghi s ( k, h tn ) K ton tng hp K ton trng ( k, h tn ) ( k, h tn ) (Ngun s liu: phng k ton)
2.5.4. nh gi sn phm d dang v tnh gi thnh sn phm 2.5.4.1. nh gi sn phm d dang. Cng ty CP B tng v Xy dng Thi Nguyn sn xut cc loi b tng, ct vi g tr sn phm d dang ca sn phm tng i nh v n gin ho vic tnh gi thnh nn k ton cng ty khng tin hanh nh gi sn phm d dang. V vy khng c sn phm d dang u k v cui k. 2.4.5.2. Tnh gi thnh sn phm. Xut pht t c im sn phm thu c l nhiu loi b tng, ct in c kch c, quy cch khc nhau. Mt khc, cng ty xy dng c h thng n gi k hoch cho tng loi sn phm, v vy cng ty tnh gi thnh theo phng php t l. Theo phng php ny k ton cng ty ch tiu
chun gm: Phn b gi thnh l gi thnh k hoch tnh theo sn lng thc t nhp kho. tnh gi thnh sn phm theo phng php t l, k ton thc hin theo trnh t sau: - Lp bng gi thnh k hoch sn phm nhp kho. Cch lp bng: + Ct s lng sn phm nhp kho: Cn c vo s lng sn phm ghi trn phiu nhp kho c b phn KCS kim tra cht lng sn phm. + Phn n gi k hoch theo khon mc do k ton lp trn c s gi thnh k hoch ca sn phm v s lng tng loi thc t nhp kho.Phn tng gi k hoch sn phm nhp kho theo khon mc c tnh nh sau: Tng gi thnh k hoch ca tng lai = ct in, b tng n gi k hoa hoch (theo tng khon mc) x S lng nhp kho ca tng loi
S liu bng gi thnh k hoch sn phm nhp kho thng 12
Cng ty CP B tng & Xy dng TN
GI THNH SN PHM CT B TNG CV6,5-130

T ngy 01 n ngy 31 thng 12 nm 2009 TT 1 2 3 Khon mc gi thnh Chi ph NVLTT Chi ph NCTT Chi ph SXC Tng cng
V T
n gi (ng)
Tng tiu hao KH TH
Tiu hao v KH TH
Gi thnh n v () KH TH 248.995 21.150 82.237 352.382 CL
Ngy 31 thng 10 nm 2009 Ngi lp biu K ton trng ( Ngun s liu: phng k ton ti chnh) Gim c
2.6 T chc k ton thnh phm v tiu th thnh phm 2.6.1 K ton thnh phm Thnh phm ca cng ty l cc loi b tng, ct in v cc cu kin b tng c sn c sn xut theo quy trnh v cng ngh hin i, hu ht c sn xut theo n t hng ca khch hng v vy n t tiu chun cao, khng c hng bn b tr li. Cng ty s dng TK 155 Thnh phm hch ton thnh phm trong cng ty. Do s a dng v chng loi sn phm sn xut nn cng ty m chi tit ti khon ny cho tng chng loi sn phm tng phn xng sn xut. Khi sn phm hon thnh, cn b qun l ca cc phn xng lp phiu bo co hon thnh sn phm, b phn kim tra cht lng (KCS) tin hnh kim tra cht lng sn phm, nu sn phm t yu cu v k thut th phn xng s tin hnh nhp kho. Khi xut kho thnh phm bn cho khch hng phi c lnh xut kho v phiu xut kho do th kho lp. Phiu xut kho c lp thnh 3 lin,1 lin lu gc, 1 lin giao cho khch hng, 1 lin do th kho gi gi cho k ton. Chng t k ton s dng: - Phiu nhp kho, Phiu xut kho, Phiu xc nhn cng vic hon thnh, Ho n GTGT. - Phiu thu, phiu chi, Giy bo n, Giy bo c.
Biu s :
PHIU XUT KHO (Kim phiu giao nhn hng ha) Ngy 01 thng 12 nm 2009 S: 01 Ngi, n v nhn hng: CNCPPI X nghip xy lp 3 L do xut kho: Cng trnh cc thu TN Xut kho ti kho: Cng ty CP B tng & xy dng TN Phng tin vn chuyn: 20L 3770 (Hng) Tn, nhn hiu, quy cch (sn phm, hh) B B tng M350 v/c + Bm S lng n v
C
N: 621 C: 152
Stt A
Yu cu
1
Thc xut 2 08
n gi 3
Thnh tin 4
m3
08
Cng Tng s tin (vit bng ch):

Ngi nhn ( k, h tn ) Th kho ( k, h tn ) Ph trch cung tiu ( k, h tn ) Gim c ( k, h tn ) Ngy 01 thng 12 nm 2009 K ton trng ( k, h tn )
( Ngun s liu: phng k ton ) 2.6.2. K ton tiu th thnh phm
Mt doanh nghip mun hot ng c v c ch ng trn th trng th sn phm ca doanh nghip sn xut ra phi c khch hng chp nhn. Vic tiu th thnh phm c mt v tr quan trng trong vic lm tng ngun vn ch s hu. Bng 1: Mt s mt hng kinh doanh ch yu Yu cu cht Stt Loi hng ho M hng lng 1 BTLT10(A,B,C) Theo TCVN BTLT12(A,B,C) 5846 & 5847 Ct in b tng BTLT14(A,B,C) ly tm BTLT16(A,B,C) BTLT18(A,B,C) BTLT20(A,B,C) 2 Ct in ch H BTV 6,5 8,5 3 4 5 B tng thng phm ng cng ly tm Cu kin b tng c sn M150 M450 st 3-22% Cng chu nn 100 300Mpa Cng chu nn 200 500Mpa (Ngun: Phng k thut KCS)
Tnh nng, cng dng
*Th trng tiu th sn phm - Th trng tiu th sn phm ca Cng ty ch yu tp chung cc tnh Min Bc ( Thi Nguyn, Cao Bng, Bc Kn, H Giang, Tuyn Quang, Vnh Phc, Sn La, Thi Bnh, Nam nh, Bc Giang,...) Ngoi ra sn phm ca Cng ty trong nhng nm gn y thm nhp vo th trng cc tnh Min Trung( Ngh An, H Tnh,...) *Phng php tnh gi Cng vi vic khng ngng thay i mu m cht lng sn phm v cc dch v bn hng th gi c l cng l mt trong nhng cng c cnh tranh
ch yu ca doanh nghip. Bt c doanh nghip no nu a ra mt chnh sch gi ng n va m bo b p chi ph va mang li li nhun cho doanh nghip v c khch hng chp nhn th chnh sch gi l ph hp. Cng thc xc nh gi bn:
P = Z SXTT + chi ph ngoi sn xut + li nhun

Trong : P: l gi bn ZSXTT: l gi thnh sn xut thc t Chi ph ngoi sn xut: bao gm chi ph QLDN, chi ph BH, thu Li nhun: l khon li nhun mong mun t c * Phng php tiu th: Hin nay sn phm ca Cng ty c mt hu khp cc tnh Min Bc v mt s tnh MinTrung, vic bn hng ca Cng ty l giao hng ch yu ti Cng ty theo cc n t hng, khng qua khu trung gian. V th vic tiu th hng ho c phn phi theo knh phn phi trc tip. Nh sn xut * Phng thc thanh ton Hin nay, Cng ty thc hin thanh ton tin hng theo cc hnh thc: tr bng tin mt, chuyn khon hoc thanh ton b tr gia Cng ty v khch hng. 2.6.2.1. Chng t s dng Chng t k ton c s dng hch ton qu trnh tiu th thnh phm l: - Ho n gi tr gia tng - Ho n bn hng thng thng - Phiu thu, u nhim thu, giy bo C, sc chuyn khon, 2.6.2.2. Ti khon s dng Khch hng
- TK 511: Doanh thu bn hng v cung cp dch v - TK 512: Doanh thu ni b - TK 632: Gi vn hng bn - TK 3331: Thu gi tr gia tng phi np - TK 3338: C loi thu khc - TK 131: Phi thu ca khch hng - TK 111: Tin mt - TK 112: Tin gi hng bn 2.6.2.3. Hch ton k ton tiu th thnh phm Theo phng thc bn hng trc tip ny, doanh thu tiu th c ghi nhn khi khch hng thanh ton hoc chp nhn thanh ton hch ton tiu th thnh phm cng ty, k ton m s tng hp v s chi tit, trong : - S tng hp gm c: Chng t ghi s, S ci cc ti khon, s ng k chng t ghi s. - S chi tit gm: S chi tit TK 131,511,.. K ton thnh phm nhp s liu vo my tnh trn phn mm k ton my Standard5.0. Phn mm s t ng cp nhp v vao cc s ci v ln bo co tng hp nhp xut tn v bo co tiu th.
TNG HP NHP- XUT- TN KHO
T ngy 01 n ngy 31 thng 12 nm 2009 Ti khon 155(chi tit)- Thnh phm

S T Tn phm V T S ln g I Ct b C i C i C i ... ... ... 60 100 21.142.9 20 65.714.4 00 ... 6.801.140.307 ... 5.175.576.603 ... 1625.563.704 50 17.619.1 00 10 3.523.82 0 tng Ct BTV 1 CV 6,5130 Ct BTV 2 CV 7,5390 3 ...... Tng cng Gi tr S ln g Gi tr S ln g Gi tr S ln g Gi tr Tn u k Nhp trong k Xut trong k Tn cui k T Thnh
Ngy 31 thng 10 nm 2009 Ngi lp biu (k, h tn) K ton trng (k, h tn) Gim c (k, h tn)
(Ngun s liu: Phng k ton- Ti chnh)
Biu s 26 :
S CI TK 155: Thnh phm Nm 2009 Chng t SH NT 20/12 31/12 Ni dung S d u k Cng PS S d CK NKC T .. .. D .. .. TK i ng 632 632 482.621.746 21.142.920 65.714.400
6.801.140.307 1.625.563.704
SPS N C 5.175.576.603v
2.6.3. K ton xc nh kt qu kinh doanh. 2.6.3.1. Chi ph bn hng Chi ph bn hng l ton b cc chi ph pht sinh lin quan n qu trnh bn sn phm, hng ho v cung cp dch v, chi ph bn hng ti cng ty CP B tng & Xy dng TN bao gm:
- Chi ph tin lng nhn vin bn hng - Chi ph nguyn vt liu .. - Chi ph khu hao ti sn c nh khu tiu th - Cc chi ph dch v mua ngoi khc - Chi ph bng tin khc phc v bn hng Chi ph bn hng sau khi tp hp c phn b chi tit cho tng loi thnh phm chnh tiu th trong thng xc nh kt qu tiu th. Ti khon s dng: TK641 Chi ph bn hng 2.6.3.2. K ton chi ph qun l doanh nghip. Chi ph qun l doanh nghip l ton b chi ph lin quan n hot ng qun l sn xut kinh doanh, qun l hnh chnh v mt s khon khc c tnh cht chung ton doanh nghip. Chi ph qun l doanh nghip gm nhng khon sau: Chi ph nhn vin qun l, chi ph vt liu qun l, chi ph dng vn phng, chi ph khu hao TSC, thu, ph v l ph, chi ph d phng, chi ph dch v mua ngoi, chi ph bng tin khc. K ton s dng TK 642 Chi ph qun l doanh nghip, tp hp v kt chuyn cc chi ph qun l kinh doanh, qun l hnh chnh v chi ph khc lin quan n hot ng chung ca ton doanh nghip.
Biu s :
S CI TK 641: Chi ph bn hng Nm 2009 Chng t SH NT Ni dung S d u k Chi ph bn b tng Chi ph gii thiu sn phm ti chi nhnh BG Cng PS S d CK .. .. 50.600.266 50.600.266 NKC T .. D .. TK i ng 111 5.450.000 N SPS C
111
10.000.000
Biu s 26 :
S CI TK 642: Chi ph qun l doanh nghip Nm 2009 Chng t SH NT Ni dung NKC T D TK N SPS C
i S d u k CP cng tc ca ch Phm Thu Hin CP KHTSC Cng PS S d CK .. .. .. .. ng 111 214 100.047.375 100.047.375 2.000.000 5.087.960
Ngy 31 thng 12 nm 2008 K ton tng hp K ton trng ( k, h tn ) ( k, h tn ) (Ngun s liu: phng k ton)
2.6.3.3. Xc nh kt qu kinh doanh. Kt qu hot ng sn xut kinh doanh ca cng ty chnh l phn li hoc l m Cng ty thu c k t cc hot ng tiu th sn phm, hot ng ti chnh v hot ng khc. phn nh kt qu kinh doanh Cng ty s dng TK 911 Xc nh kt qu kinh doanh. Biu s
S CI TK 511: Doanh Thu bn hng Nm 2009 Chng t SH NT Ni dung NKC T D TK i N SPS C
S d u k DT bn Ct BTV CV 6,5-130 Cng PS S d CK
ng .. .. 112 .. .. 7.980.897.560 20.078.000 7.980.897.560
Biu s
S CI TK 911:Xc nh kt qu kinh doanh Nm 2009 Chng t SH NT 31/12 31/12 Ni dung S d K KC GVHB KC chi ph BH 632 641 68.942.302.782 440.600.266 NKC T D TK N SPS C
31/12 . 31/12 31/12 KC 31/12
KC chi phi QLDN KC DT KC DT hot ng TC KC li trong k Cng PS .. ..
642 511 515 421
2.184.047.375 73.410.080.412 2.772.132 15.757.600 74.725.934.885 74.725.934.885 Ngy 31 thng 12 nm 2009
K ton tng hp ( k, h tn ) ( Ngun s liu: Phng k ton )
K ton trng ( k, h tn )
2.7. T chc k ton cc phn hnh khc ti Cng ty CP B tng & Xy Dng Thi nguyn 2.7.1 T chc k ton thanh ton. T chc k ton thanh ton trong Cng ty lun din ra theo ng quy trnh m bo vic qun l cht ch trnh tht thot. Quy trnh thanh ton ti chnh Cng ty tun theo quy trnh: - Chng t thanh ton. - Lp phiu thu/ chi. - K ton trng kim tra, k duyt. - Ban gim c ph duyt. - Th qu tin hnh thu/ chi hoc chuyn khon. - K ton tin hnh ghi chp v cc s sch c lin quan. - Lu chng t gc. 2.7.1.1 K ton cc khon phi thu.
i vi cc khon phi thu ti Cng ty gm: phi thu ca KH, phi thu ni b, thu GTGT u vo c khu tr v cc khon phi thu khc. TK s dng: TK 131: phi thu ca KH TK 133: Thu GTGT u vo c khu tr TK 136: phi thu ni b TK 138: phi thu khc N phi thu ca khch hng c Cng ty theo di theo tng i tng khch hng, theo tng cng trnh c th. Trong hch ton chi tit ti khon ny k ton phi phn loi cc khon cng n tin cho vic theo di v c bin php x l i vi cc khon n kh i. K ton phi thu ca khch hng TK s dng: TK 131 Phi thu ca khch hng Chng t s dng: Ha n GTGT, ha n bn hng thng thng, phiu thu, phiu chi, giy bo n, bo c,..... S sch k ton s dng: S chi tit TK 131 theo tng i tng S ci TK 131 2.7.1.2 K ton cc khon phi tr. Khon phi tr ti Cng ty L cc khon n m Cng ty phi thanh ton cho ngi bn sn phm, hng ho, dch v Cng ty s dng cc TK sau: TK 331: Phi tr ngi bn TK 333: Thu v cc khon phi np nh nc TK 336: Phi tr ni b TK 338: Phi tr khc K ton cc khon phi tr ngi bn TK s dng: TK 331- Phi tr ngi bn
N phi tr cho ngi bn, ngi cung cp vt t, hng ha, dch v cn c hch ton ring, chi tit cho tng i tng phi tr. Chng t s dng: Ho n GTGT, Ho n mua hng, Phiu chi, Giy bo n S sch s dng: S tng hp chi tit TK 331, S ci TK 331, 2.7.2. K ton vn bng tin 2.7.2.1. c im chung Vn bng tin ca Cng ty bao gm tin mt v tin gi ngn hng, cc khon tng ng tin khc. Vn bng tin c tnh linh hot cao d chuyn i thnh cc loi ti sn khc. Vn bng tin vn ng lin tc, d b tham v s dng lng ph v vy cn qun l cht ch, kp thi, s dng ng mc ch, tit kim, hiu qu. 2.7.2.2. K ton tin mt Cng ty lun d tr mt lng tin mt nht nh phc v cho vic chi tiu hng ngy v hot ng ca ton DN khng b gin on. Mi khon thu, chi, bo qun tin mt ca Cng ty u do th qu qun l. Thc hin hch ton cc nghip v pht sinh lin quan n tin mt l k ton tin mt. TK s dng: TK 111 - Tin mt Chi tit thnh 2 TK cp 2: TK 1111 Tin mt VN Chng t k ton s dng: Phiu thu, Phiu chi, Giy lnh tin, Ho n GTGT, Ho n mua hng, Giy thanh ton tm ng, Cn c vo cc chng t trn k ton tin mt vit Phiu thu, Phiu chi - Phiu thu c lp thnh 3 lin: + Lin 1: Lu ti cung + Lin 2: Giao cho ngi np tin + Lin 3: Th qu gi - Phiu chi c lp thnh 2 lin:
+ Lin 1: Lu ti cung + Lin 2: Th qu gi ghi s qu Sau khi c ch k ca ngi thu, ngi nhn, th trng n v ng du thu tin hoc chi tin. S sch s dng: S chi tit TK 111, S ci TK 111, S qu Tin mt,..
Biu s 35 :
S CI TK 1111: Tin Mt Vit Nam Nm 2008 Chng t SH NT Ni dung S d K Ch Hu ng mua NVL A. Huyn ng tin lng .. .. NKC T D TK N 6.432.277 141 141 20.000.000 6.000.000 SPS C
PC01 03/12 PC02 04/12
PT21 31/12
Rt TGNH v nhp qu Cng PS S d CK
1121
120.000.000 10.380.197.3 10.380.962.5 62 5.667.053 Ngy 31 thng 12 nm 2009 80
K ton tng hp ( k, h tn ) (Ngun s liu: phng k ton)
K ton trng ( k, h tn )
2.7.2.3. K ton tin gi ngn hng TGNH c Cng ty dng thanh ton cc nghip v kinh t pht sinh c gi tr ln nh: Mua vt liu, mua my mc thit b, tin lng ca CNV n khi chi tr mi rt v nhp qu ,... TK s dng: TK 112, chi tit thnh 2 TK cp 2: + TK 1121: TGNH VN + TK 1122: TGNH bng ngoi t Chng t s dng: Giy bo n, Giy bo c, Giy u nhim thu, Giy u nhim chi, Giy bo d cui thng, S sch s dng: S chi tit TK 112, S ci TK 112 2.7.3. K ton ngun vn ch s hu Cng ty c thnh lp di dng loi hnh Cng ty c phn nn vn ch s hu ca Cng ty c hnh thnh ch yu l do cc c ng ng gp. TK s dng: TK 411: Ngun vn kinh doanh TK 4111: Ngun vn u t ca ch s hu TK 4118: Vn khc TK 414: Qu u t pht trin TK 415: Qu d phng ti chnh
TK 418: Qu khc thuc vn CSH TK 421: Li nhun cha phn phi TK 431: Qu khen thng phc li TK 414: Ngun vn u t xy dng c bn Nguyn tc phn phi li nhun: Li nhun trc thu ca Cng ty trc tin dng : - Np thu thu nhp doanh nghip - B l nm trc (nu c) - Tr cc khon tin pht, cc khon chi ph bt hp l - Tr li, chia li cho cc bn lin doanh - Trch lp cc qu ca Cng ty theo t l quy nh - Tr li tc cho c ng Ngun vn ch s hu ca Cng ty c hnh thnh t cc ngun sau Vn u t Ch s hu I Vn ch s hu 1 Vn u t ca ch s hu 2 Vn khc ca ch s hu 3 - Qu khc thuc vn ch s hu 4 - Qu u t pht trin 5 - Qu d phng ti chnh 6 - Li nhun sau thu cha phn phi 7 - Ngun u t xy dng c bn II - Ngun kinh ph v qu khc Qu khen thng phc li Ngun kinh ph hnh thnh TSC Cng S tin u t (ng) 11.869.196.138 11.520.000.000 65.826.310 138.773.969 144.595.868 1.772.730 1.772.730 11.870.968.860
2.8. Bo co k ton ti Cng ty CP B tng & Xy dng TN
Cng ty CP B tng & Xy dng TN tin hnh lp bo co hng nm theo quy nh ca b ti chnh, h thng bo co ca Cng ty gm: - Bng cn i k ton - Bo co kt qu hot ng SXKD - Bo co lu chuyn tin t - Bn thuyt minh bo co ti chnh Mu s B01 - DN Mu s B02 - DN Mu s B03 - DN Mu s B09 - DN
Bo co ti chnh nm c lp v gi cho, HQT , ban gim st, s k hoch u t tnh Thi Nguyn, cc thu tnh Thi Nguyn. Cn c lp Bo co ti chnh ca Cng ty l S ci cc TK ca k ny v Bng cn i k ton ca k trc. Biu s
Mu s B01-DN ( Ban hnh theo Q s 15/2006/QBTC ngy 20/03/2006 ca b trng BTC)
BNG CN I K TON Nm 2009
Ch tiu 1 TI SN A. Ti sn ngn hn
MS 2
T M 3
S cui k 4
S u k 5
(100 = 110 + 120 + 130 + 140 + 100 150) I. Tin v cc khon tng ng tin 1. Tin 110 111
85.910.061.323 1.228.193.285 1.228.193.285
92.800.944.322 877.192.635 877.192.635
2. Cc khon tng ng tin
112 100.000.000 100.000.000
II. Cc khon u t ti chnh 120 ngn hn 1. u t ngn hn 2. D phng gim gi u t ngn hn (*) III. Cc khon phi thu ngn hn 1. Phi thu khch hng 2. Tr trc cho ngi bn 3. Phi thu ni b ngn hn 4. Phi thu theo tin k hoch hp ng XD 5. Cc khon phi thu khc 6. D phng phi thu ngn hn kh i (*) IV. Hng tn kho 1. Hng tn kho 2. D phng gim gi hng tn kho (*) V. Ti sn ngn hn khc 1. Chi ph tr trc ngn hn 2. Thu GTGT c khu tr 3. Cc khon thu phi thu 5. Ti sn ngn hn khc B. Ti sn di hn ( 200 = 210 + 220 + 240 + 250 + 260 ) I. Cc khon phi thu di hn 1. Phi thu di hn ca khch hng 130 131 132 133 134 135 139 140 141 149 150 151 152 154 158 200 210 211
38.562.241.686 32.443.781.527 1.222.457.062 3.299.062.499
51.077.193.465 33.970.287.332 145.070.114 15.896.015.066
1.597.003.598
1.065.820.953
43.485.096.855 43.485.096.855
39.898.386.909 39.898.386.909
2.525.484.524 71.012.073 2.454.472.451 55.536.488.975
948.171.313
948.171.313 45.877.177.612
2. Vn kinh doanh n v trc 212 thuc
3. Phi thu di hn ni b 4. Phi thu di hn khc 5. D phng phi thu di hn kh i (*) II. Ti sn c nh 1. Ti sn c nh hu hnh - Nguyn gi - Gi tr hao mn lu k(*) 2. Ti sn c nh thu ti chnh - Nguyn gi - Gi tr hao mn lu k (*) 3. Ti sn c nh v hnh - Nguyn gi - Gi tr hao mn lu k (*) 4. Chi ph xy dng c bn d dang III. Bt ng sn u t - Nguyn gi - Gi tr hao mn lu k (*) IV. Cc khon u t ti chnh di hn 1. u t vo cng ty con 2. u t vo cng ty lin kt, lin doanh 3. u t di hn khc 4. D phng gim gi u t ti chnh di hn(*) V. Ti sn di hn khc 1. Chi ph tr trc di hn 2. Ti sn thu thu nhp hon li
213 218 219 220 221 222 223 224 225 226 227 228 229 230 240 241 242 250 251 252 258 259 260 261 262 406.080.793 406.080.793 71.543.469 71.543.469 4.042.385.342 4.042.385.342 4.042.385.342 4.042.385.342 -18.511.933.932 -13.609.217.237 55.130.408.182 42.215.155.285 60.727.089.217 45.805.634.143 34.900.320.893 48.509.538.076
3. Ti sn di hn khc Tng cng ti sn ( 270 = 100 + 200 ) NGUN VN A. N phi tr ( 300 = 310 + 330 ) I. N ngn hn 1. Vay v n ngn hn 2. Phi tr ngi bn 3. Ngi mua tr tin trc 4. Thu v cc khon phi np Nh nc 5. Phi tr ngi lao ng 6. Chi ph phi tr 7. Phi tr ni b 8. Phi tr theo tin hp ng XD 9. Cc khon phi tr phi np khc 10. D phng phi tr ngn hn II. N di hn 1. Phi tr di hn ngi bn 2. Phi tr di hn ni b 3. Phi tr di hn khc 4. Vay v n di hn 5. Thu thu nhp hon li phi tr 6. D phng tr cp mt vic lm 7. D phng phi tr di hn B. Vn ch s hu ( 400 = 410 + 430 )
268 270 141.437.505.298 138.678.121.934
300 310 311 312 313 314 315 316 317 318 319 320 330 331 332 333 334 335 336 337 400
129.556.490.960 126.808.925.796 114.505.122.760 123.363.361.596 65.962.245.591 19.075.268.781 8.431.869.105 2.119.715.135 994.194.156 208.241.849 2.914.661.912 58.320.531.967 19.389.811.317 6.957.283.502 2.374.146.876 749.335.341 37.645.985 15.091.283.633
14.798.926.231
20.443.322.975
15.051.368.200
3.445.564.200
15.051.368.200
3.445.564.200
11.881.014.338
11.869.196.138
I. Vn ch s hu 1. Vn u t ca ch s hu 2. Thng d vn c phn 3. Vn khc ca ch s hu 4. C phiu qu (*) 5. Chnh lch nh gi li ti sn 6. Chnh lch t gi hi oi 7. Qu u t pht trin 8. Qu d phng ti chnh 9. Qu khc thuc vn ch s hu 10. Li nhun sau thu cha phn phi 11. Ngun vn u t xy dng c bn II. Ngun kinh ph v qu khc 1. Qu khen thng phc li 2. Ngun kinh ph 3. Ngun kinh ph hnh thnh TSC Tng cng ngun vn ( 440 = 300 + 400 )
410 411 412 413 414 415 416 417 418 419 420 421 430 431 432 433 440
11.879.241.608 11.520.000.000
11.869.196.138 11.520.000.000
68.780.851 139.364.879
65.826.310 138.773.969
151.095.878
144.595.868
1.772.730 1.772.730
141.437.505.298 138.678.121.934
Lp ngy 31 thng 12 nm 2009 Ngi lp biu ( K, h tn ) K ton trng ( K, h tn ) Gim c ( K, h tn )
( Ngun s liu: Phng k ton )
Biu s 39: CTCP B TNG XY DNG THI NGUYN Mu s B02-DN ( Ban hnh theo Q s 15/2006/QBTC ngy 20/03/2006 ca b trng BTC) BO CO KT QU HOT NG KINH DOANH Nm 2009
CH TIU 1. DT bn hng v cung cp dch v 2. Cc khon gim tr doanh thu 3. Doanh thu thun v bn hng v cung cp dch v ( 10 = 01 02 ) 4. Gi vn hng bn 5. Li nhun gp v bn hng v cung cp dch v ( 20 = 10 11 ) 6. Doanh thu hot ng ti chnh 7. Chi ph ti chnh Trong : Chi ph li vay 8. Chi ph bn hng 9. Chi ph qun l doanh nghip MS 01 02 10 11 20 21 22 23 24 25 VI.26 VI.28 VI.27 TM VI.25 Nm nay K ny K trc 84.247.400.099 67.871.942.965
84.247.400.099 73.821.757.368 10.425.642.731 6.764.883.074 12.510.160.439 11.196.094.876 482.886.266 4729.971.500
67.871.942.965 64.147.256.305 3.734.686.660 6.959.358.374 8.103.672.990 7.647.839.170 165.695.969 2.894.378.049
10. Li nhun thun t hot ng kinh doanh {30 = 20 + (21 22 ) ( 24 + 25 ) } 11. Thu nhp khc 12. Chi ph khc 13. Li nhun khc ( 40 = 31 -32 ) 14. Tng li nhun k ton trc thu 15. Chi ph thu TNDN hin hnh 16. Chi ph thu TNDN hon li 17. Li nhun sau thu TNDN ( 60 = 50 51 52 ) 18. Li c bn trn c phiu (*) Ngi lp biu ( K, h tn )
30 31 32 40 50 51 52 60 70 VI.30 VI.30
-5.95.492.400 617.750.000 6.500.000 611.250.000 15.757.600 3.939.400 11.818.200
-479.801.974 1.638.791.043 1.130.997.790 507.793.253 27.991.279 6.997.820 20.993.459
K ton trng ( K, h tn )
PHN III: KT LUN 3.1 MT S KIN NHN XT V CNG TC HCH TON K TON TI CNG TY C PHN B TNG & XY DNG TN 3.1.1. u im - V b my qun l: Cng ty xy dng c mt b my qun l gn nh, khoa hc. Cc b phn chc nng c t chc hot ng cht ch nn p ng c yu cu ch o v kim tra hot ng SXKD m bo gii quyt kp thi cc vn ny sinh trong qu trnh thi cng. - V t chc b my k ton: B my k ton ca cng ty c t chc mt cch gn nh, quy trnh lm vic khoa hc cn b k ton hu ht c trnh i hc, c b ch ph hp vi trnh v kh nng ca mi ngi gp phn vo vic nng cao hiu qu trong cng tc hch ton k ton v qun l ti chnh ti cng ty. - V h thng chng t k ton: H thng chng t ca cng ty c t chc hp php, hp l theo quy nh ca b ti chnh. Phng php k ton cng ty p dng l phng php k khai thng xuyn, phng php ny tng i ph hp vi c im SXKD v yu cu qun l ca cng ty. Vi h thng s sch r rng kt hp vi vic s dng k ton my lm cho chnh xc ca cng vic cao v gim ti khi lng cng vic cho k ton vin.
- V ti khon k ton s dng: Cng ty vn dng h thng ti khon k ton hp l ph hp vi ch k ton hin hnh v iu kin thc t ca cng ty. Cc TK c m chi tit v c m ho theo yu cu qun l to iu kin cho vic kim tra i chiu d dng ph hp vi vic p dng k ton my. - V hnh thc s k ton: Cng ty p dng hnh thc k ton nht k chung ph hp vi quy m ca cng ty v thc hin k ton trn my lm gim ng k khi lng cng vic, c bit l trong cng tc k ton tp hp chi ph v tnh gi thnh sn phm p ng c yu cu ca cng tc k ton trong nghnh xy lp. Cc phn hnh k ton nh NVL CCDC, k ton TSC, k ton tp hp chi ph v tnh gi thnh sn phm, k ton tin lng c phn nh r rng vi cc ch tiu tnh ton hp l. 3.1.2. Mt s hn ch v bin php khc phc * Hn ch: Bn cnh nhng mt mnh cng tc k ton ti cng ty vn cn nhng hn ch nh: - V b my k ton: B my k ton tuy kh gn nh nhng cng vic cha c phn cng r rng, mt k ton li kim nhim nhiu phn hnh. iu ny lm cho nng sut lao ng khng cao v kh quy trch nhim, d dn n c s gian ln. - V lun chuyn chng t: Do c im ca nghnh ngh kinh doanh, a bn hot ng ca cng ty rng v phn tn khp ni nn vic lun chuyn chng t chm, m trn thc t hin nay ti cng ty c cui mi thng mi gi chng t k ton ln. Do cng vic thng dn vo cui thng, trong khi cng vic trong thng khng nhiu, dn n cng vic k ton khng c dn u, vic tng hp
x l chng t s sch vo cui thng rt ln lm vic lp bo co ti chnh chm ch, d dn n sai st trong cng vic k ton. - V t chc k ton qun tr: Cng ty c phn B tng Xy dng TN trong qu trnh hot ng cha ch trng n cng tc k ton qun tr. Chnh iu ny nh hng ti vic ra quyt nh, la chn phng n SXKD t nh hng ti vic tit kim chi ph, h gi thnh sn phm, l mt trong nhng nguyn nhn dn n li nhun b gim trong nm 2009. * Bin php khc phc Qua thi gian nghin cu thc t ti cng ty trn c s cc kin thc c hc trong nh trng kt hp vi thc t ti cng ty em xin xut mt s kin ca c nhn em nhm hon thin hn cng tc k ton ti cng ty: - xut 1: V b my k ton Do quy m ca cng ty ngy cng tng dn n khi lng cng vic trong phng k ton ngy cng nhiu do cng ty nn tuyn thm k ton b xung ngi cho phng k ton nhm gim bt khi lng cng vic cho cc k ton, ng thi gip cho vic phn nh cc cng vic r rng trnh tnh trng mt k ton kim nhim nhiu phn hnh k ton. T gip em li hiu qu cao hn trong cng vic cng nh trnh s gian ln - xut 2: V lun chuyn chng t khc phc tnh trng chng t gi v phng k ton chm ch, cng ty cn n c vic tp hp chng t v phng k ton kp thi bng cc quy nh mc thi gian c th nh khi c chng t k ton pht sinh cc i, phn xng, chi nhnh v phng k ton trong vng 5 - 10 ngy. - xut 3: V t chc k ton qun tr c nhng phng n SXKD c hiu qu, v c nhng quyt nh ng n pht trin trong tng lai theo em cng ty phi ch trng hn na n
cng tc k ton qun tr chi ph m bo phn loi chi ph, xc nh ch tiu qun l chi ph, phn b v cc tiu thc phn b chi ph sao cho hp l nht . C nh vy mc tiu tit kim chi ph, h gi thnh sn phm, ti a ho li nhun.
3.2. KT LUN Qua thi gian thc tp ti cng ty c phn B tng & Xy dng TN em thy c l vic hc tp khng ch dng li gc bit thc hin nhim v mt cch thun tu l ghi chp v tnh ton m phi i su vo tng yu t bit c s thay i ca tng yu t ca tng yu t , phi nhy bn sng to suy ngh t a ra cc bin php, gii php hu hiu nht cho tnh hnh thc t ca cng ty. Trong bo co ny em trnh by thc t cng tc k ton cng ty c phn B tng & Xy dng TN. ng thi em mnh dn a ra mt s kin xut cng ty tham kho. Em hy vng rng nhng kin ca em c th gp phn hon thin hn na cng tc k ton cng ty, v nhng kin xut u xut pht t thc t ca cng ty. Do thi gian nhn thc cn hn ch nn trong bo co ny khng th trnh khi nhng thiu st, hn ch nht nh. Em rt mong nhn c s ch bo, ng gp kin ca cc thy c gio, cc anh ch v cc bn c bo co ny c hon thin hn v gip em nhn thc c y hn. Em xin chn thnh cm n s gip nhit tnh ca thy gio m Phng Lan cng cc ch phng k ton cng ty CP B tng & Xy dng TN hng dn em hon thnh bo co ny. Sinh vin Nguyn Th Thy

BC Thuc Tap TN Thuy

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BC Thuc Tap TN Thuy

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Bo co thc tp tt nghip

Trng i hc KT & QTKD

SV: Nguyn Th Thy K3_KTDNCNb

Trng i hc KT & QTKD

SV: Nguyn Th Thy K3_KTDNCNb

Trng i hc KT & QTKD

SV: Nguyn Th Thy K3_KTDNCNb

Trng i hc KT & QTKD

Kim tra Khung ct thp Khun

B tng thng phm

Gch t chn Ct b tng ch H

Ct b tng ly tm S 01: S quy trnh sn xut ct in b tng

SV: Nguyn Th Thy K3_KTDNCNb

Trng i hc KT & QTKD

SV: Nguyn Th Thy K3_KTDNCNb

Trng i hc KT & QTKD

Phng k thut thit b

Phng kinh doanh

Phn xng sa cha c in

Xng sn xut cu kin b tng

S 2: C cu t chc b my qun l ca cng ty CP B tng & Xy dng TN

SV: Nguyn Th Thy

Trng i hc KT & QTKD

SV: Nguyn Th Thy K3_KTDNCNb

Trng i hc KT & QTKD

SV: Nguyn Th Thy K3_KTDNCNb

Trng i hc KT & QTKD

K ton thanh ton

K ton tin lng

S 3: C cu b my k ton ca cng ty CP B tng & xy dng TN

SV: Nguyn Th Thy K3_KTDNCNb

Bo co thc tp tt nghip Chc nng nhim v ca tng b phn:

Trng i hc KT & QTKD

SV: Nguyn Th Thy K3_KTDNCNb

Trng i hc KT & QTKD

SV: Nguyn Th Thy K3_KTDNCNb

Trng i hc KT & QTKD

S Nht k c Nht k S bit c bit

S NHT K CHUNG S NHT K CHUNG S CI S CI Bng cn i s pht sinh

BO CO TI CHNH Ghi ch:

SV: Nguyn Th Thy K3_KTDNCNb

Trng i hc KT & QTKD

SV: Nguyn Th Thy K3_KTDNCNb

Trng i hc KT & QTKD

SV: Nguyn Th Thy K3_KTDNCNb

Trng i hc KT & QTKD

SV: Nguyn Th Thy K3_KTDNCNb

Trng i hc KT & QTKD

SV: Nguyn Th Thy K3_KTDNCNb

Trng i hc KT & QTKD

SV: Nguyn Th Thy K3_KTDNCNb

Bo co thc tp tt nghip Biu s 01:

Trng i hc KT & QTKD

Mu s 01 VT ( Ban hnh theo Q s 15/2006/Q-BTC ngy 20/03/2006 ca b trng BTC)

SV: Nguyn Th Thy K3_KTDNCNb

Bo co thc tp tt nghip Th tc xut kho NVL:

Trng i hc KT & QTKD

SV: Nguyn Th Thy K3_KTDNCNb

Bo co thc tp tt nghip Biu s 02:

Trng i hc KT & QTKD

Mu s 02 VT ( Ban hnh theo Q s 15/2006/QBTC ngy 20/03/2006 ca b trng BTC)

( Ngun s liu: phng k ton )

SV: Nguyn Th Thy K3_KTDNCNb