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MC LC

MC LC...........................................................................................................1 LI M U.....................................................................................................4 DANH MC VIT TT....................................................................................5 DANH MC BNG BIU................................................................................7 PHN I: GII THIU CHUNG V CNG TY C PHN MAY HNG YN.......................................................................................................................9 1.1. Qu trnh hnh thnh v pht trin ca cng ty c phn may Hng Yn.....9 1.1.1. Tn, quy m v a ch ca Cng ty C phn May Hng Yn...........9 1.1.2. Qu trnh hnh thnh v pht trin.....................................................10 1.2. Chc nng, nhim v chnh, quyn hn....................................................12 1.2.1. Chc nng nhim v.........................................................................12 1.2.2. Ngnh ngh kinh doanh:...................................................................13 1.3. c im v sn xut................................................................................13 1.3.1 C cu t chc sn xut.....................................................................13 1.3.2. Nng lc sn xut v c cu sn phm.............................................14 1.3.3. c im quy trnh cng ngh sn xut sn phm............................15 1.4. c im c cu t chc ca doanh nghip.............................................16 1.4.1. C cu t chc ca doanh nghip.....................................................16 1.4.2. C cu t chc qun l......................................................................18 1.5. c im v ngun nhn lc ca cng ty.................................................22 1.5.1 Quy m lao ng:...............................................................................22 1.5.2. Cng tc t chc o to ngun nhn lc.........................................22
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1.5.3. Cng tc chm lo i sng cho cng nhn........................................23 1.6. c im v th trng tiu th................................................................23 1.7. Tnh hnh hot ng kinh doanh...............................................................24 PHN II: GII THIU V B MY K TON CNG TY C PHN MAY HNG YN........................................................................................................25 2.1. Gii thiu chung v chun mc k ton v cc chnh sch k ton p dng ti cng ty c phn may Hng Yn......................................................................25 2.2. T chc b my k ton ti cng ty C phn may Hng Yn....................26 2.3. c im t chc b s k ton................................................................31 2.4. c im v chng t k ton c s dng............................................33 2.5. c im v s dng ti khon k ton....................................................33 PHN III: NH GI KHI QUT HOT NG QUN L V CNG TC K TON NGUYN VT LIU, CNG C DNG C TI CNG TY C PHN MAY HNG YN...........................................................................35 4.1. Nhng thun li v kh khn chung.........................................................35 4.1.1. Thun li...........................................................................................35 4.1.2. Kh khn...........................................................................................36 4.2. nh gi khi qut v cng tc qun tr...................................................37 4.2.1. V c cu b my qun l.................................................................37 4.2.2. V pht trin th trng.....................................................................37 4.3. nh gi v b my K ton.....................................................................38 4.3.1. V c cu t chc b my K ton...................................................38 4.3.2. V hnh thc s.................................................................................39 4.3.3. V phn cng lao ng k ton.........................................................40
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4.3.4 V trang thit b..................................................................................40 4.4. nh gi v cng tc k ton NVL, CCDC...............................................41 4.4.1. u im.............................................................................................41 4.4.2. Nhc im.......................................................................................45 PHN V: NH HNG TI TT NGHIP..........................................48 5.1. L do chon ti......................................................................................48 5.2. Vn cn gii quyt...............................................................................48 5.3. Phng hng gii quyt.........................................................................49 KT LUN.......................................................................................................50 DANH MC TI LIU THAM KHO..........................................................51 PH LC..........................................................................................................52

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LI M U
Qua thi gian thc tp ti Cng ty c phn May Hng Yn, em nhn thy Cng ty c phn May Hng Yn l mt trong nhng doanh nghip may ln trn a bn tnh Hng Yn v l mt cng ty c phn lm n c hiu qu. Cc sn phm ca cng ty ngy cng a dng v cht lng, c gi tr xut khu ln, hng nm em li cho cng ty doanh thu cng nh li nhun cao. Trong thi gian thc tp, em xin chn thnh cm n s gip tm hiu ca ch Nguyn Vn Trung - Trng phng K ton, anh Nguyn c Hi - Ph phng K ton, ch Nguyn Th Xun cng tp th cn b nhn vin phng K ton cng ty c phn May Hng Yn gip em trong qu trnh tm hiu, thu thp thng tin v cng ty v nhng nghip v k ton p dng. Tuy nhin, do y l ln u tin tip xc vi vic tm hiu v cng vic thc t v hn ch v nhn thc nn khng th trnh khi nhng thiu st trong qu trnh tm hiu, trnh by v nh gi v Cng ty c phn May Hng Yn nn rt mong c s ng gp ca cc thy c gio v cc bn! Em xin chn thnh cm n!

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DANH MC VIT TT
- HC - HQT - TK - CCDC - NVL - BHXH - GTGT - XNK - XN : i hi ng c ng : Hi ng qun tr : Ti khon : Cng c dng c : Nguyn vt liu : Bo him x hi : Gi tr gia tng : Xut nhp khu : X nghip

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DANH MC BNG BIU


- Hnh 1.1. - Hnh 1.2. - Hnh 1.3. - Hnh 2.1. - Hnh 2.2. : S khi qut : Quy trnh sn xut sn phm : S c cu t chc cng ty : S b my k ton cng ty c phn may Hng Yn : Hnh thc b s k ton Nht k - Chng t

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PHN I: GII THIU CHUNG V CNG TY C PHN MAY HNG YN


1.1. Qu trnh hnh thnh v pht trin ca cng ty c phn may Hng Yn 1.1.1. Tn, quy m v a ch ca Cng ty C phn May Hng Yn - Tn cng ty: Cng ty C phn May Hng Yn - Tn ting Anh: Hungyen Garment Joint Stock Company - Tn vit tt: HUGACO - Biu tng ca Cng ty: - Vn iu l: 31.000.000.000 ng (Ba mi mt t ng chn). + Trong vn thuc s hu Nh nc l 12,4 t ng chim 40% + Vn thuc cc c ng khc l 18,6 t ng chim 60% - Tr s chnh: S 83, Trng Trc, P. Minh Khai, TP. Hng Yn, tnh Hng Yn - in thoi: (84-321) / 862239 / 862214 / 862314 / 515372 / 250059 - Fax: (84-321) 862500 - Email: support@hugaco.com.vn / hugaco@hn.vnn.vn - Website: www.hugaco.com.vn - Giy php thnh lp: Quyt nh s 94/BCN B trng B Cng nghip v vic chuyn doanh nghip Nh nc Cng ty May Hng Yn trc thuc Tng Cng ty dt may Vit Nam thnh Cng ty C phn may Hng Yn

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- Giy CNKKD S: 0503000084 do S K hoch v u t tnh Hng Yn cp ngy 04 thng 06 nm 2005 1.1.2. Qu trnh hnh thnh v pht trin - Cng ty CP may Hng Yn c thnh lp t 19/05/1966 tin thn l X nghip may Xut khu Hi Hng trc thuc TOCONTAP - B ngoi thng - Thng 08/1978 c i thnh X nghip may Hng Yn trc thuc Lin hip x nghip may - B Cng nghip nh - Thng 04/1994 c i tn thnh Cng ty may Hng Yn theo quyt nh s: 440/Q-TCLC ca B cng nghip nh; Trc thuc Tng cng ty Dt May Vit Nam - Thng 12/2004 Cng ty may Hng Yn c chuyn i doanh nghip Nh nc thnh Cng ty C phn may Hng Yn theo quyt nh s: 94/204/Q-BCN ca B Cng nghip - T nm 2005 Cng ty hot ng theo m hnh cng ty c phn. Trong qu trnh pht trin cng ty, cng vi s c gng ca tp th cn b cng nhn v nh qun l, cng ty t c mt s nhng gii thng v chng nhn quan trng nh: - H thng qun l cht lng ISO 9001:2000 - H thng qun l mi trng (EMS) ISO 14000. - Chng nhn hng Vit Nam cht lng cao nm 2004. - Cp bc gii thng cht lng Vit Nam nm 1999, nm 2000 - Huy Chng Vng v chng nhn hng Vit Nam cht lng cao ph hp tiu chun cho sn phm o Jacket nm 2004.
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- Ti hi ch Export Vit Nam v Made in Vit Nam nm 2005, cng ty c trao tng Cp Sen vng v Siu cp thng hiu mnh v pht trin bn vng - Duy tr v p dng h thng trch nhim x hi SA 8000 - Nm 2008 c nhn cp vng Hi nhp Kinh t Quc t - Cc hun chng, bng khen ca Chnh ph, huy chng vng v cc gii thng: + Nm 2000 c n nhn Hun Chng lao ng Hng nht. + Nm 2005 cng ty vinh d c Nh nc tng Hun chng c lp hng Ba + Nm 2008 n nhn Hun chng lao ng hng Nh + Nm 1999 v nm 2002 c nhn c thi ua xut sc ca B cng nghip + Nm 2002 c nhn c thi ua ca Tnh Hng Yn v to vic lm trong Tnh. + Nm 2001, 2003, 2008 c nhn c thi ua xut sc ca Chnh ph. + Nm 2003 c nhn bng khen ca Th tng Chnh ph v thnh tch tng trng kim nghch xut khu. + Nm 2003 c nhn c thi ua ca Tnh Hng Yn l doanh nghip xut sc trong cc doanh nghip Nh nc trn a bn Tnh. + Lin tc t nm 1999-2008 c Tnh u Hng Yn cng nhn l ng b trong sch vng mnh.

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1.2. Chc nng, nhim v chnh, quyn hn 1.2.1. Chc nng nhim v Cng ty c phn may Hng Yn l mt doanh nghip c t cch php nhn hot ng sn xut kinh doanh theo chc nng nhim v ca mnh v c php lut bo v. Cng ty c chc nng v nhim v sau: - Xy dng, t chc v thc hin cc mc tiu k hoch do Nh nc ra, sn xut kinh doanh theo ng ngnh ngh ng k, ng mc ch thnh lp doanh nghip - Tun th chnh sch, ch php lut ca Nh nc v qun l qu trnh thc hin sn xut v tun th nhng quy nh trong cc hp ng kinh doanh vi cc bn hng trong v ngoi nc - Qun l v s dng vn theo ng quy nh v m bo c li - Thc hin vic nghin cu pht trin nhm nng cao nng sut lao ng cng nh thu nhp ca ngi lao ng, nng cao sc cnh tranh ca cng ty trn th trng trong v ngoi nc - Chu s kim tra v thanh tra ca cc c quan Nh nc, t chc c thm quyn theo quy nh ca Php lut - Thc hin nhng quy nh ca Nh nc v bo v quyn li ca ngi lao ng, v sinh v an ton lao ng, bo v mi trng sinh thi, m bo pht trin bn vng, thc hin ng nhng tiu chun k thut m cng ty p dng cng nh nhng quy nh c lin quan ti hot ng ca cng ty. tng tnh ch ng trong hot ng kinh doanh, cng ty c quyn hn sau:
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- c ch ng m phn, k kt v thc hin nhng hp ng sn xut kinh doanh. Tng Gim c cng ty l ngi i din cho cng ty v quyn li, ngha v sn xut kinh doanh ca cng ty theo quy nh ca php lut hin hnh - Tham gia cc hot ng nhm m rng hot ng sn xut kinh nh qung co, trin lm sn phm, m cc i l bn hng - Hot ng theo ch hch ton kinh t c lp, t ch v ti chnh, c t cch php nhn, c con du, ti khon ring ti ngn hng .... 1.2.2. Ngnh ngh kinh doanh: - Sn xut sn phm dt may cc loi - Xut nhp khu trc tip cc ngnh ngh kinh doanh ca cng ty - Dch v o to ct v may cng nghip ngn hn - Xy dng nh cho thu - Dch v git, in, thu v sn xut bao b - Dch v vn ti - Kinh doanh nguyn, ph liu hng may mc. 1.3. c im v sn xut 1.3.1 C cu t chc sn xut Cng ty c phn may Hng Yn hin nay hot ng 4 x nghip may (bao gm may II, may III, may IV, may V), x nghip ct v x nghip hon thin Cc x nghip hot ng lin tc v t k qu cao. Vi khu hiu: Gim c xanh, ginh c , b c vng, trn mi my thuc chuyn may ca cng nhn, khng thy c s xut hin ca c vng, ch yu l mu . iu ny
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chng t cng nhn lun t ch tiu nng sut trong k. Trong nm 2008, ton b cc x nghip c nhng thnh tch vt tri trong qu trnh sn xut kinh doanh. Trong : + XN may V v trc k hoch 25 ngy: vt 10,4% k hoch + XN may II v trc k hoch 23,5 ngy: vt 8,6% k hoch + XN may III v trc k hoch 20 ngy: vt 7,5% k hoch + XN may IV v trc k hoch 16 ngy: vt 6,4% k hoch + XN may I v trc k hoch 9 ngy: vt 4,1% k hoch 1.3.2. Nng lc sn xut v c cu sn phm - Sn phm chnh: Jacket, qun u, o tm, T-shirt, polo-shirt, s mi, o ng phc, o thun, hng th thao trt tuyt v hng khng thm nc. - Nng lc sn xut: Sn phm ca Cng ty c phn may Hng Yn trc khi sut xng u c kim tra k 100%, vic kim tra cht lng trn chuyn may theo tiu chun AQL 2.5. Nng sut ca cc sn phm trong thng: + B Veston n: 40.000 b/thng + Jacket: 200.000 sp/thng + Qun 225.000 sp/thng + o s mi, hang dt kim: 250.000 sp/thng + o tm: 100.000 sp/thng + Hng p Sim: 50.000 sp/thng

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1.3.3. c im quy trnh cng ngh sn xut sn phm Cng ty c quy trnh cng ngh sn xut lin tc, bao gm nhiu giai on cng ngh cu thnh vi hai hnh thc sn xut kinh doanh ch yu l gia cng theo n t hng v hnh thc mua nguyn liu t sn xut bn. - Trong trng hp gia cng th quy trnh cng ngh thc hin theo hai bc: Bc 1: Nhn ti liu k thut v sn phm mu do khch hng gi n, phng k thut s nghin cu ti liu v may th sn phm mu sau khch hng kim tra, nhn xt gp . Ti liu k thut v sn phm mu khch hng gi n B phn k thut nghin cu v ra giy mu

B phn ct v may sn phm mu

Gi sn phm mu cho khch hng kim tra v duyt

Kho ph liu Hnh 1.1:S khi qut Bc 2: Sau khi c khch hng chp nhn v cc yu t ca sn phm K thut ra s ct T ct mu mi a xung cc x nghip thnh vin sn xut sn phm theo mu hng. n t hng c khch hng duyt theo k hoch v hp ng c K thut hng dn T may Kho nguyn vt liu c k kt. Qu trnh sn xut c khp kn trong tng x nghip. L hi sn phm KCS kim tra ng gi, ng hm
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Xut sn phm

Hnh 1.2: Quy trnh sn xut sn phm - Trong trng hp mua nguyn vt liu v sn xut sn phm bn th cng ty s t to mu hoc to mu trn c s cc n v t hng ca khch hng. Phng k thut s ra s mu v gi xung cho cc b phn ct, may. Sn phm trong trng hp ny ch yu l tiu th ni a vi quy trnh cng ngh sn xut nh trng hp gia cng. 1.4. c im c cu t chc ca doanh nghip 1.4.1. C cu t chc ca doanh nghip Cng ty C phn may Hng Yn c t chc v hot ng theo Lut doanh nghip cc Lut khc c lin quan v iu l Cng ty c i hi c ng nht tr thng qua. C cu t chc ca Cng ty hin ti gm: Cc phng ban v cc x nghip trc thuc.

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Cc Phng ban: Gm phng T chc - Hnh chnh, phng Kinh doanh, phng K ton - Ti chnh, phng K thut Cng ngh u t, phng K hoch vt t, phng Xut nhp khu, vn phng Cng ty, phng KCS Cc x nghip : C 04 XN may, 01 XN ct v 01 XN hon thin a ch: S 83, Trng Trc, P. Minh Khai, TP. Hng Yn, tnh Hng Yn. in thoi: (84-321) 862214/862239. Cc Cng ty lin doanh: - Cng ty CP May Hng Vit - Cng ty CP Tin Hng - Cng ty May Ph Hin - Cng ty TNHH Thnh Hng - Cng ty CP Bo Hng H thng cc ca hng bn l ti Hng Yn : - Ca hng kinh doanh ti S: 83, Trng Trc, P. Minh Khai, TP. Hng Yn - Ca hng kinh doanh ti S: 10, Phm Ng Lo, P. Quang Trung, TP. Hng Yn. H thng bn i l: - Chi nhnh kinh doanh hng thi trang : 25 B Triu-Hon Kim -H Ni. 226 L Lai-Ng Quyn-Hi Phng

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- Cc ca hng i l ti cc thnh ph: Hi Phng, Thi Nguyn,, tnh: Thi Bnh, Hi Dng, H Ty... 1.4.2. C cu t chc qun l i hi ng c ng: Gm tt c cc c ng c quyn biu quyt, l c quan c thm quyn cao nht ca Cng ty. i hi ng c ng quyt nh nhng vn c Lut php v iu l Cng ty quy nh. c bit cc c ng s thng qua cc bo co ti chnh hng nm ca Cng ty v ngn sch ti chnh cho nm tip theo. Hi ng qun tr: L c quan qun l Cng ty, c ton quyn nhn danh Cng ty quyt nh mi vn lin quan n mc ch, quyn li ca Cng ty, tr nhng vn thuc thm quyn ca i hi ng c ng. HQT c trch nhim gim st Tng Gim c iu hnh v nhng ngi qun l khc. Quyn v ngha v ca HQT do Lut php v iu l Cng ty, cc quy ch ni b ca Cng ty v Ngh quyt HC quy nh. Ban Kim sot: L c quan trc thuc i hi ng c ng, do i hi ng c ng bu ra. Ban Kim sot c nhim v kim tra tnh hp l, hp php trong iu hnh hot ng kinh doanh, bo co ti chnh ca Cng ty. Ban kim sot hot ng c lp vi Hi ng qun tr v Ban Tng Gim c. Ban Tng Gim c: Tng Gim c iu hnh quyt nh tt c cc vn lin quan n hot ng hng ngy ca Cng ty v chu trch nhim trc Hi ng qun tr v vic thc hin cc quyn v nhim v c giao. Cc Ph Tng Gim c l ngi gip vic cho Tng Gim c v chu trch nhim trc Tng Gim c v phn vic c phn cng, ch ng gii quyt nhng cng

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vic c Tng Gim c u quyn v phn cng theo ng ch chnh sch ca Nh nc v iu l ca Cng ty. Cc phng ban nghip v: Cc phng, ban nghip v c chc nng tham mu v gip vic cho Ban Tng Gim c, trc tip iu hnh theo chc nng chuyn mn v ch o ca Ban Gim c. Cng ty hin c 6 phng nghip v vi chc nng c quy nh nh sau: - Phng T chc - Hnh chnh: C chc nng xy dng phng n kin ton b my t chc trong Cng ty, qun l nhn s, thc hin cng tc hnh chnh qun tr. - Phng Kinh doanh: C chc nng trong vic xc nh mc tiu, phng hng hot ng sn xut kinh doanh t hiu qu cao nht. - Phng K ton - Ti chnh: C chc nng trong vic lp k hoch s dng v qun l ngun ti chnh ca Cng ty, phn tch cc hot ng kinh t, t chc cng tc hch ton k ton theo ng ch k ton thng k v ch qun l ti chnh ca Nh nc. - Phng K thut Cng ngh u t: C chc nng hoch nh chin lc pht trin khoa hc cng ngh, ng dng khoa hc cng ngh mi, nng cp hoc thay th my mc thit b hin i c tnh kinh t cao, tham gia gim st cc hot ng u t v my mc, thit b ca Cng ty v cc cng trnh u t xy dng c bn. - Phng Xut nhp khu: Lm cc th tc v thanh ton XNK, th tc hi quan ...

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- Phng K hoch vt t: Lp k hoch sn xut, theo di cc m hng, lm cc th tc xut hng, vn chuyn hng ho, qun l cc kho tng ca Cng ty. - Phng qun l cht lng - Vn phng cng ty - Ti cc x nghip trc thuc u c cc vn phng thc hin qun l cc cng nhn may ti x nghip. Nhng vn phng ny thc hin vic tnh nng xut, lng, thng, bo him, m au

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I HI NG C NG

HI NG QUN TR

BAN KIM SOT

BAN T.GIM C

Cc phng ban

Cc x nghip trc thuc

Cc cng ty lin doanh

Phng T chc

X nghip may II

Cng ty may Ph Hin (50%)

Phng K ton ti chnh

X nghip may III

Cng ty CP may Hng Vit (25%)

Phng K hoch vt t

X nghip may IV

Cng ty TNHH Thnh Hng

Phng Kinh doanh

X nghip may V

Cng ty CP Bo Hng

Phng XNK

X nghip ct

Cng ty CP Tin Hng (51%)

Phng K thut cng ngh, u t

X nghip hon thnh

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Vn phng cng ty

Hnh 1.3: S c cu t chc

1.5. c im v ngun nhn lc ca cng ty 1.5.1 Quy m lao ng: Tnh n ngy 02/03/2009, cng ty c phn may Hng Yn c 2060 cn b qun l v cng nhn vin. Gim 78 lao ng so vi cui nm 2008, do vy s lng cn b cng nhn vin trong cng ty nh sau: - Ban Tng Gim c: 3 - Chnh vn phng: 1 - Gim c x nghip: 6 - P. Gim c x nghip: 8 - Trng phng: 6 - Ph phng: 13 - Nhn vin: 76 - Cng nhn sn xut: 1878 - Cng nhn phc v: 57 - Gio vin mm non: 8 - Bc s: 1 - Y s: 3 1.5.2. Cng tc t chc o to ngun nhn lc Cng ty lin tc tuyn lao ng o to, ng thi cho php cc x nghip c ch ng tuyn lao ng theo ma v p ng nhu cu sn xut v giao hng.
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V cng tc o to ngh: Gio trnh o to c chuyn t o to ton din, di ngy sang o to tiu tc, ngn hn, kt hp cht ch gia o to vi thc hnh v sn xut nn gii quyt kp thi vic thiu lao ng trong cng ty v to ra nng sut cho hc sinh sau khi o to. Ngoi vic t chc o to cho cng nhn ph thng, cng ty cn t chc lp o to cho cn b vin chc nng cao trnh qun l. 1.5.3. Cng tc chm lo i sng cho cng nhn Cng ty ang c gng to cng n vic lm v duy tr mc lng 2.500.000/ngi/thng cho ngi lao ng Do c im ca ngnh may mc, sn xut gia cng v theo thi v nn trong qu trnh sn xut cn phi lm gin v lm them gi nn cng tc thi ua khen thng lun c i mi kch thch tinh thn lm vic ca cng nhn. Ngoi hnh thc ng vin bng tinh thn th cng ty cn tng cng thc hin khen thng bng vt cht, v vy cng nhn lao ng thng lm vic vi tnh thn hng say nht. Ngoi ra cng ty cn t chc tham quan ngh mt, khm sc khe nh k cho ngi lao ng, nng cao cht lng ba n ca cho cng nhn. 1.6. c im v th trng tiu th Sn phm gia cng ca cng ty may Hng Yn ch yu phc v cho xut khu trong th trng ch yu l M, EU, Nht, v mt s nc khc trong : - Th trng M chim 55% - Th trng EU chim 30% - Th trng Nht Bn chim 10%
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- Th trng cc nc khc chim 5% Mt s khch hng chnh ca cng ty 1.7. Tnh hnh hot ng kinh doanh Mt s ch tiu nh gi khi qut tnh hnh HKD ca doanh nghip Ch tiu
1

Nm 2007

Nm 2008

B tr c cu ti sn v ngun vn
- Ti sn di hn/ Tng ti sn - Ti sn ngn hn/ Tng ti sn

1.1 B tr c cu ti sn:

57,15% 42,85% 56,67% 43,33%

54,11% 45,89% 47,57% 52,43%

1.2 B tr c cu ngun vn: - N phi tr/ Tng ngun vn - Vn ch s hu/ Tng ngun vn 2

T sut sinh li
- T sut sinh li trc thu/ Doanh thu - T sut sinh li sau thu/ Doanh thu

2.1 T sut sinh li/ Tng doanh thu:

9,50% 7,00% 17,12% 12,565 31,45%

16,00% 11,50% 21,00% 15,20% 32,30%

2.2 T sut sinh li trn tng ti sn: - T sut sinh li trc thu/ Tng ti sn - T sut sinh li sau thu/ Tng ti sn 2.3 T sut sinh li sau thu/ Ngun vn CSH

Nhn vo bng cn i k ton ta thy cng ty c s tng trng trong nm 2008, vt qua nhng kh khn ca tnh hnh nng lng cng nh tnh hnh ti chnh th gii. Gi tr ti sn ca cng ty tng 14,040 t vi t l tng 15, 91%. C ti sn di hn v ti sn ngn hn ca cng ty u tng, tuy nhin do s tng
Sinh 24 vin: Phm nh Ton Lp QTK3

khng ng u nn c thay i t trng trong c cu ti sn. Ti sn ngn hn tng t trng trong khi ti sn di hn li gim t trng. Ti sn ngn hn tng ch yu l do cng ty tng khon u t ti chnh ngn hn. V c cu ngun vn, n phi tr gim 3,617 t, tng ng t l 9,1% trong khi ngun vn ch s li tng 17,658 t. Trong s tng ln ca vn ch s hu th ngun vn u t ca ch s hu tng 8 t thng qua t pht hnh tng c phiu nm 2008. Nhn vo bo co kt qu kinh doanh ca doanh nghip ta thy c s gim ng k doanh thu ca nm 2008 so vi doanh thu ca nm 2007, gim 36,269 t so vi nm 2007. Tuy nhin khi tnh ton cc ch s ta li thy s tng ln ca t sut sinh li v kt qu li nhun nm 2008 li ln hn nm 2007 vi s tin 9,001 t. iu ny do nm 2008 cng ty c thu nhp ln t hot ng ti chnh vi s tin 7,033 t. Doanh thu ca cng ty ch yu t hot ng gia cng may mc xut khu doanh thu t hot ng gia cng xut khu chim 92,58% trong tng doanh thu bn hng v cung cp dch v.

PHN II: GII THIU V B MY K TON CNG TY C PHN MAY HNG YN


2.1. Gii thiu chung v chun mc k ton v cc chnh sch k ton p dng ti cng ty c phn may Hng Yn - K k ton nm: Bt u t ngy 01/01 v kt thc ngy 31/12. - n v tin t s dng trong k ton: ng Vit Nam. (VND) - Ch k ton p dng: Ch k ton Doanh nghip Vit Nam - Hnh thc k ton p dng: K ton my
Sinh 25 vin: Phm nh Ton Lp QTK3

- Hnh thc s sch k ton p dng: Nht k chng t - Phng php khu hao ti sn c nh: Ti sn c nh ca cng ty bao gm ti sn c nh hu hnh, v ti sn c nh v hnh. Ti sn c nh c theo nguyn gi v khu hao lu k. Khu hao ti sn c nh c tnh theo phng php: ng thng - Phng php p dng thu: Phng php khu tr - Nguyn tc ghi nhn cc khon tin v tng ng tin: Trong cc nm nghip v pht sinh bng ngoi t c chuyn sang VND thc t ti ngy pht sinh theo t gi thng bo ca Ngn hng Ngoi thng Vit Nam. - Nguyn tc ghi nhn hng tn kho: Hng tn kho c tnh theo gi gc; Gi hng xut kho v hng tn kho c tnh theo phng php tnh gi bnh qun gia quyn thng; hng tn kho c hch ton theo phng php k khai thng xuyn. - Nguyn tc tnh thu: + Thu GTGT hng xut khu: 0%. + Thu GTGT hng ni a: 10%. + Thu sut thu Thu nhp doanh nghip theo t l quy nh ca Nh nc tnh trn Thu nhp chu thu. + Dch v o to: Khng thuc i tng chu thu GTGT. + Cc loi thu khc theo quy nh hin hnh. 2.2. T chc b my k ton ti cng ty C phn may Hng Yn B my k ton ca cng ty c t chc theo m hnh tp trung. Cc nghip v k ton chnh pht sinh c tp trung phng k ton ca cng ty, thuc dy nh vn phng. Ti y thc hin vic t chc hng dn v kim tra
Sinh 26 vin: Phm nh Ton Lp QTK3

thc hin ton b phng php thu thp x l thng tin ban u, thc hin y chin lc ghi chp ban u, ch hch ton v ch qun l ti chnh theo ng quy nh ca B ti chnh, cung cp mt cch y chnh xc kp thi nhng thng tin ton cnh v tnh hnh ti chnh ca cng ty. T tham mu cho Ban Tng Gim c ra bin php cc quy nh ph hp vi ng li pht trin ca cng ty. cc x nghip may II, III, IV, V khng c t chc thnh phng k ton ring m ch b tr cc th kho, nhn vin thng k, thc hin vic thng k, chng loi nguyn vt liu, nhp xut, ngy cng, ngy, gi lm vic ca cng nhn, ngh php, thai sn phc v cho bo co trn phng k ton. Ti Phng K ton ca cng ty thuc khi vn phng bao gm c 7 nhn vin: - Trng phng K ton: l mt K ton tng hp, c mi lin h trc tuyn vi cc K ton vin thnh phn, c nng lc iu hnh v t chc. K ton trng lin h cht ch vi Ph Tng Gim c Kinh doanh, tham mu cho Ban Tng Gim c v cc chnh sch Ti chnh - K ton ca Cng ty, k duyt cc ti liu k ton, ph bin ch trng v ch o thc hin ch trng v chuyn mn, ng thi yu cu cc b phn chc nng khc trong b my qun l n v cng phi hp thc hin nhng cng vic chuyn mn c lin quan ti cc b phn chc nng. Cc K ton thnh phn c mi lin h cht ch vi nhau, chu s ch o trc tip v nghip v ca K ton trng, trao i trc tip vi K ton trng v cc vn lin quan n nghip v cng nh v ch k ton, chnh sch ti chnh ca Nh nc.
Sinh 27 vin: Phm nh Ton Lp QTK3

- Ph phng K ton: l nhn vin k ton ti sn c nh lin doanh u t, k ton dch v o to ct may, dch v vn ti, cng n phi thu, thu v cc khon phi np nh nc. Chu trch nhim theo di ton b tnh hnh tng gim ca ti sn trong cng ty, ng thi tnh v trch khu hao cho ti sn c nh. Hch ton s lng, s sch s tin v danh sch cng nhn o to. Bn cnh , k ton cn kim phn xut xy dng v kim tra k hoch lin doanh, lin kt u t, tnh hnh vay tr trong u t. - K ton tin lng v BHXH: tnh ton v hch ton tin lng, bo him x hi, bo him y t, kinh ph cng on, cc khon khu tr vo lng, cc khon thu nhp, tr cp cho cn b, cng nhn vin trong cng ty. Hng thng cn c vo sn lng ca cc x nghip v n gi lng ca x nghip cng vi h s lng gin tip ng thi ghi nhn cc bng thanh ton lng do cc nhn vin phng k ton gu ln, tng hp s liu lp bng tng hp thanh ton lng ca cng ty, lp bng phn b. - K ton nguyn vt liu, cng c dng c, chi ph sn xut v tnh gi thnh sn phm: c nhim v tng hp ti liu t cc phn hnh k ton khc nhau theo di trn cc bng k, bng phn b lm c s cho vic tnh chi ph v gi thnh sn phm. ng thi k ton cng theo di c phn cng c, dng c, ph liu. Hng thng, nhn cc bo t cc x nghip gi ln, lp bo co nguyn vt liu, cn c vo bng phn b, bng tng hp chi ph sn xut cui thng ghi vo bng k. Tnh gi thnh sn phm theo phng php h s. - K ton thanh ton: chu trch nhim trong vic thanh ton v tnh hnh thanh ton vi tt c khch hng cng thm c phn cng n phi tr. Sau khi kim tra tnh hp l hp php ca chng t gc, k ton thanh ton vit phiu
Sinh 28 vin: Phm nh Ton Lp QTK3

thu chi (i vi tin mt), sc, u nhim chi.(i vi tin gi ngn hng) hng thng lp bng k tng hp sc v s chi tit i chiu vi s sch th qu, s ph ngn hng, lp k hoch tin mt g ln cho ngn hng c quan h giao dch. Qun l cc ti khon 111, 112 v cc ti khon chi tit ca n. ng thi theo di cc khon cng n phi thu, phi tr trong Cng ty v gia cng ty vi khch hng ph trch ti khon 131, 136, 136, 141, 331, 333, 336. - K ton vt t, duyt lng v theo di cc i l: Lm nhim v hch ton chi tit nguyn vt liu, cng c dng c theo phng php ghi th song song. Cui thng, tng hp cc s liu lp bng k theo di nhp xut tn v np bo co cho b phn k ton tnh gi thnh. Ph trch ti khon 152, 153. Khi c yu cu b phn k ton nguyn vt liu v cc b phn chc nng khc tin hnh kim k li kho vt t, i chiu vi s k ton. Nu c thiu ht s tm ngyn nhn v bin php x l ghi trong bin bn kim k. Thm vo cn chu trch nhim cui cng ca qu trnh tnh lng v cc khon trch theo lng cn c vo tp hp ln bng phn b tin lng v cng theo di tnh hnh tiu th ca cc i l ca cng ty. - Th qu: Qun l qu tin mt ca cng ty, hng ngy cn c vo phiu thu chi tin mt xut hoc nhp qu tin mt, ghi s qu phn thu chi. Sau tng hp, i chiu thu chi vi k ton c lin quan. Ti cc x nghip thnh vin: Mi mt x nghip thnh vin u c nhn vin th kho, nhn vin thng k. - Nhn vin th kho: Thc hin vic nhp kho v xut kho thng quan Phiu nhp kho v Phiu xut kho. Theo nh k tng hp v bo co ln Phng k ton ca cng ty v tnh hnh tn, nhp trong k quy nh
Sinh 29 vin: Phm nh Ton Lp QTK3

- Nhn vin thng k ti x nghip c nhim v theo di t khi nguyn vt liu a vo sn xut n lc giao thnh phm cho cng ty. C th theo di: + Tng chng loi nguyn vt liu a vo sn xut theo tng mt hng ca x nghip. + S lng bn thnh phm ct ra, tnh hnh nhp, xut kho thnh phm v cc phn vic sn xut t c tnh lng cho cn b cng nhn vin. + S lng bn thnh phm cp cho tng t i sn xut vo u ngy v s lng bn thnh phm nhp vo cui ngy. Cui thng, nhn vin thng k x nghip lp Bo co nhp- Xut- Tn kho nguyn vt liu v Bo co ch bin nguyn vt liu, Bo co hng ho, chuyn ln phng k ton cng ty cng nh cn c vo sn lng thnh phm nhp kho, n gi gia cng trn mt n v sn phm v t gi hin hnh lp bng doanh thu chia lng gi ln Phng K ton cng ty. Nhn vin thng k phn xng cn phi lp cc Bo co thanh quyt ton hp ng (nh bo co tit kim nguyn liu) v gi ln cho Phng K ton tnh thng. Cng ty nhp li s nguyn liu ny vi n gi nhp l 20% ca 80% n gi th trng. ng thi k ton cng hch ton ph liu thu hi nhp kho ca cng ty, k ton tnh thng 50% gi tr thu hi cho x nghip. V mt qun l, cc nhn vin thng k chu s qun l ca Gim c x nghip, v mt nghip v chuyn mn do k ton hng dn, ch o, kim tra. y l mt hng ch o hon ton hp l, gn cht quyn li trch nhim ca nhn vin thng k vi nhim v c giao. ng thi to iu kin thun li nhn vin thng k thc hin nhim v, m bo tnh chnh xc khch quan ca s liu.
Sinh 30 vin: Phm nh Ton Lp QTK3

TRNG PHNG K TON PH PHNG K TON

K ton lng, cc khon trch theo lng, BHXH

K ton NVL, CCDC, chi ph sn xut, gi thnh SP

K ton thanh ton v theo di cng n

K ton vt t, duyt lng v theo di cc i l

Th qu

Nhn vin thng k ti phn xng

Hnh 2.1: S b my k ton cng ty C phn may Hng Yn 2.3. c im t chc b s k ton thch hp vi doanh nghip c nhiu nghip v, iu kin k ton th cng, d chuyn mn ha cn b k ton, thch hp vi vic k ton bng my ti Cng ty c phn may Hng Yn, cng ty la chn t chc b s k ton theo hnh thc Nht k - Chng t. Vi vic p dng hnh thc ny, s Nht k Chng t c m hng thng cho mt hoc mt s ti khon c ni dung kinh
Sinh 31 vin: Phm nh Ton Lp QTK3

t ging nhau v c lin quan vi nhau theo yu cu qun l v lp bng tng hp cn i. Nht k chng t c m theo s pht sinh bn C ca Ti khon i ng vi bn N ca Ti khon lin quan, kt hp gia ghi theo thi gian v ghi theo h thng, gia hch ton tng hp v hch ton phn tch. Hnh thc ghi s ti cng ty c t chc nh sau: Hnh 2.2: Hnh thc b s k ton Nht k - Chng t
Chng t gc Ghi hng ngy Ghi cui thng Quan h i Bng phn chiu b NK - CT S (th) hch ton chi tit

S qu

- S ci: m cho tng ti khon tng hp v cho c nm, chi tit theo tng thng trong bao gm s d u k, s pht sinh trong k v s d cui k. S ci c ghi theo s pht sinh bn N ca ti khon i ng viBng ti khon cc tng
hp chi tit Bng k

C lin quan, cn s pht sinh bn C ca tng ti khon ch ghi tng s trn c s tng hp s liu t Nht k- Chng t c lin quan. - Bng k: c s dng cho mt s i tng cn b sung chi tit nh bng k, ghi N TK 111,TK 112, bng k theo di hng gi bn, bng k chi ph theo phn xng. Trn c s cc s liu phn nh bng k, cui thng ghi vo Nht k Chng t c lin quan. - Bng phn b: s dng vi nhng khon chi ph pht sinh thng xuyn, c lin quan n nhiu i tng cn phi phn b (tin lng, vt liu, khu hao). Cc chng t gc trc ht tp trung vo bng phn b, cui thng, da vo bng phn b chuyn vo cc bng k v Nht k - Chng t ln quan. - S chi tit: dng theo di cc i tng hch ton cn hch ton chi tit.
Sinh 32 vin: Phm nh Ton Lp QTK3 Bo co k ton S ci

2.4. c im v chng t k ton c s dng Chng t k ton s dng trong cng ty p dng theo quy nh ca B Ti chnh... Cng ty khng s dng mu ha n chng t ring v t c nhng nghip v kinh t c th. Trnh t lun chuyn chng t ti Cng ty c phn may Hng Yn theo quy nh chung bao gm 4 khu: - Lp Chng t theo cc yu t ca Chng t (hoc tip nhn Chng t t bn ngoi): tu theo ni dung kinh t ca nghip v m s dng Chng t thch hp. - Kim tra Chng t: khi nhn Chng t phi kim tra tnh hp l, hp php v hp l ca Chng t. - S dng Chng t cho Lnh o nghip v v ghi s k ton. - Lu tr Chng t v hu Chng t: Chng t l cn c php l ghi s ng thi l ti liu lch s ca doanh nghip. V vy sau khi ghi s v kt thc k hch ton Chng t c chuyn vo lu tr, bo m an ton, khi ht hn lu tr Chng t c em hu. 2.5. c im v s dng ti khon k ton H thng Ti khon k ton cp 1 c p dng thng nht theo Quyt nh 15/2006/Q-BTC gm 10 loi trong : TK loi 1, 2 l TK phn nh Ti sn TK loi 3, 4 l TK phn nh Ngun vn. TK loi 5 v loi 7 mang kt cu TK phn nh Ngun vn. TK loi 6 v loi 8 l TK mang kt cu TK phn nh Ti sn.

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TK loi 9 c duy nht TK 911 l TK xc nh kt qu kinh doanh v cui cng l TK loi 0 l nhm TK ngoi Bng cn i k ton. H thng TK cp 2 c thit k ph hp vi c im sn xut kinh doanh ca Cng ty, trn c s TK cp 1 v cc ch tiu qun l mc ch qun l v hch ton cho thun tin. H thng TK cp 3 ca Cng ty c thit k rt linh hot, l do c im hot ng sn xut kinh doanh Cng ty, cc nghip v nhp - xut l rt thng xuyn chnh v vy h thng TK cp 3 ra i trn c s TK cp 2 ri thm vo sau m s ca l hng, chng hn 15403070, 15403071,... C ngha l chi ph sn xut kinh doanh d dang ca l hng c m l 03070, 03071... y l mt s sng to rt linh hot, trong nhng trng hp cn kim tra i chiu th rt d dng ch cn nh ra s m hng l my s xc nh cho ta nhng thng tin cn thit.

Sinh 34

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PHN III: NH GI KHI QUT HOT NG QUN L V CNG TC K TON NGUYN VT LIU, CNG C DNG C TI CNG TY C PHN MAY HNG YN
4.1. Nhng thun li v kh khn chung Cng ty c phn May Hng Yn tri qua mt qu trnh pht trin 42 nm vi bao nhiu kh khn ca nn kinh t cn nhiu yu km. Mc d vy, vi s c gng vt bc, cng s on kt quyt tm xy dng mt nh my vng mnh, khng nh hng Vit Nam trn trng quc t , trong nhng nm qua Cng ty c phn May Hng Yn khng ngng ln mnh, hon thin, m rng thm ph hp v ng vng trong nn kinh t. Qu trnh c phn ho nm 2005 to ln mt ng lc mi gip cng ty t tin hn khng l thuc qu nhiu vo Nh nc nh trc kia. Uy tn ca cng ty trn th trng trong nc v quc t ngy cng c nng cao, thng hiu HUGACO v ang ln mnh. HUGACO ang dn tng bc khng nh mnh trn th trng quc t, khch hng lun t c s tin tng vo cht lng nhng sn phm ca Cng ty. Tuy nhin bn cnh nhng thun li, cng ty cng phi i mt vi nhiu kh khn v tn ti trong hot ng qun l kinh doanh. 4.1.1. Thun li - L mt cng ty c truyn thng trong vic sn xut hng may mc, c i ng cn b c bn p ng c nhng yu cu qun l theo c ch mi, quen dn vi nhng bin ng ca th trng hng ha v th trng lao ng - Tim lc ti chnh vng vng, n di hn ca cng ty c bn c thanh ton xong, ngun vn, qu ca cng ty c bn p ng c nhu cu
Sinh 35 vin: Phm nh Ton Lp QTK3

chi tiu trong ngn hn cng nh trong thi gian trung hn m khng cn phi vay vn ngn hng. - C ch thng thong v hng ro thu quan c loi b khi Vit Nam gia nhp WTO, th trng m rng to ng lc cho cc doanh nghip Dt may 4.1.2. Kh khn - Th trng chnh ca Cng ty c phn may Hng Yn l cc th trng M, Nht Bn, th trng EU u ang gp kh khn bi suy thoi kinh t, sc mua gim - Cnh tranh gay gt vi hng ngoi v mc thu nhp khu dt may gim 2/3 xung cn 5 - 20% - Ngnh ph tr km pht trin, do 60% nguyn ph liu trong cng ty vn phi nhp khu t nc ngoi dn n gi tr gia tng khng cao, thiu linh hot v hn ch kh nng p ng nhanh - Nhiu n hng u nm 2009 gim gi t 5% - 10%. Cng ty thiu vic lm chng gn 2 thng. - S dch chuyn lao ng may t th v cc vng v cc cm cng nghip a phng mi c m ra l cho s lng lao ng c ngh trong doanh nghip lin tc gim, lm nh hng n k hoch sn xut v gim nng sut lao ng. - Chnh sch qun l kinh t v m ca nh nc v vic thc thi chnh sch ca mt s ngnh qun l cha ng b kp thi (nh chnh sch t gi hi oi linh hot, chnh sch qun l th trng v gi c km hiu lc, chnh sch thu thu nhp r vn, cch tnh thu nhp khu nguyn ph liu ti c quan hi
Sinh 36 vin: Phm nh Ton Lp QTK3

quan...) cng gy cho doanh nghip hng lot nhng kh khn v thit hi hng t ng. 4.2. nh gi khi qut v cng tc qun tr 4.2.1. V c cu b my qun l B my qun l ca cng ty c t chc theo m hnh trc tuyn chc nng l ph hp vi c im v qui m ca cng ty. Nh vy, mi cng vic u c thc hin theo tun t v c gim st cht ch t trn xung di. Cc quyt nh ch o ca ban Tng Gim c s nhanh chng chuyn ti i tung thc hin, ngc li cc thng tin bo co thc hin cng c phn hi li mt cch nhanh chng Ban Tng Gim c kim tra, iu chnh kp thi gip nhng ngi chu trch nhim thc hin hon thnh tt cng vic v k hoch ca cng ty c trin khai tt. Tng Gim c c th ch o v nm bt c bao qut c ton b cc vn ca cng ty qua 2 Ph Tng Gim c v b phn ti chnh k ton ca cng ty qua K ton trng. Vi m hnh t chc ny cc phng, cc b phn c quy inh r rng v chc nng, nhim v, t xy ra chng cho trong cng vic, t gy ra lng ph v t hiu qu cao trong cng vic 4.2.2. V pht trin th trng Hin ti cng ty c phng kinh doanh, tuy nhin vi s lng t th hn hot ng tim kim th trng v i tc c phn hn ch. Thm vo cng ty cha c nhiu hot ng pht trin th trng trong nc, qun l cc i l trc thuc. Qua bng phn b doanh thu, ta nhn thy doanh thu t th trng trong nc mi ch chim 3,57% trong tng doanh thu nm 2008, con s ny vn cn

Sinh 37

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khim tn so vi tim nng pht trin ca th trng trong nc cng nh trong a bn tnh Hng Yn. Mt s khuyn ngh: a, Cn pht trin th trng trong nc - Cc ca hng v i l ca cng ty cha pht huy ht kh nng v tnh chuyn nghip ca ca hng thi trang. Cn phi tn dng vic phn phi thng qua cc ca hng, siu th chuyn bit ca cng ty. - Pht trin th trng thng qua vic thit k v may sn trang phc cho hc sinh, sinh vin, cng nhn. - Quan tm, cng c i ng cc nh thit k thi trang chuyn nghip c th a ra th trng nhng sn phm a dng, p ng nhu cu mi i tng tiu dng t thnh th n nng thn. b, Tm kim th trng mi - Bn cnh vic ch trng khai thc th trng ni a, vic tip tc m rng th trng xut khu l gii php nn c cng ty trin khai. Cng ty nn gi vng th trng hin c, thc hin ng theo n hng v cht lng, thi gian, nhng quy nh v mi trng cng nh cng tc chm sc khch hng. Bn cnh , cng ty nn ch ng tm hiu v lin h vi nhng i tc cc vng nh Nga, Trung ng ... 4.3. nh gi v b my K ton 4.3.1. V c cu t chc b my K ton V c t chc theo m hnh trc tuyn nn c s qun l v trao i trc tip gia K ton trng v cc K ton phn hnh, thng tin c cung cp v
Sinh 38 vin: Phm nh Ton Lp QTK3

tng hp mt cch nhanh chng, chnh xc v kp thi. Mi thc mc v nghip v chuyn mn cng nh v ch k ton, chnh sch ti chnh k ton ca Nh nc u c gii quyt mt cch nhanh chng, kp thi. Thm vo K ton trng c th tham mu trc tip cho cc K ton thnh phn. B my K ton c t chc l hp l vi hot ng kinh doanh tp trung v mt khng gian v mt bng kinh doanh. Vn dng hnh thc ny m bo lnh o tp trung i vi cng tc k ton ca Cng ty, m bo chc nng cung cp thng tin v hot ng sn xut kinh doanh kp thi, y , chnh xc. 4.3.2. V hnh thc s Cng ty s dng hnh thc nht k chng t, y l mt hnh thc s khoa hc, cht ch, hn ch ghi chp trng lp v ph hp vi qui m ca cng ty. Vic s dng hnh thc s ny m bo tnh chuyn mn ho cao ca s k ton, ph hp vi chuyn mn ho v phn cng lao ng k ton ti Cng ty. Tuy nhin, h thng s li phc tp v kt cu, quy m ln v s lng v chng loi, khng thun tin v gy cn tr cho vic c gii ho tnh ton v hon thin k ton my trong x l s liu. Nhng ti cng ty cc s sch nht k v bng biu c ghi chp y , cn thn, r rng v c h thng, bm st ch quy nh ca B ti chnh v Nh nc ban hnh. Ngoi ra k ton cn xy dng thm h thng s theo di chi tit, cc bng k, bng biu theo yu cu qun l gip k ton d theo di, tm kim thng tin mt cch nhanh chng kp thi. Hin nay, vi vic ng dng phn mm k ton gim nh bt cng vic cho k ton cc phn hnh. Vic lp v in ra cc s sch, bo co cng c thc hin mt cch n gin, kp thi khi cn thit.
Sinh 39 vin: Phm nh Ton Lp QTK3

4.3.3. V phn cng lao ng k ton. L mt doanh nghip c quy m ln, s lng cng vic cn hch ton nhiu nn vic phn cng nh vy gip cho k ton vin chuyn mn ha trong tng phn hnh ca mnh, tch ly kinh nghim, gii quyt cc cng vic thuc phn hnh ca mnh mt cch nhanh chng. S lng k ton vin m nhim phn hnh ph thuc vo khi lng cng vic pht sinh. Vic b tr s lng k ton nh hin nay l tng ng vi cc phn hnh k ton l tng i hp l. Bn cnh , i ng k ton a phn l nhng ngi tr tui, c trnh chuyn mn, nhit tnh vi cng vic, lun c thc gip ln nhau to ra mi trng lm vic tt gip cho mi cng vic u c hon thnh ng thi gian quy nh. Vic chuyn mn ha trong k ton l cn thit v c nhiu u im tuy nhin i khi cng gy kh khn cho ngi ph trch cc phn hnh v mt l do no y phi ngh lm th ngi lm thay phi mt mt thi gian lm quen vi cng vic, hn na do c trng ca ngnh k ton l nhn vin k ton a phn l n (5 nhn vin n trong tng s 7 nhn vin K ton). V vy cng khng th trnh khi nhng mt hn ch trong cng vic nh: tc trong cng vic, thi gian ngh m, ngh , ngh khm thai ... l kh trnh khi v vy nn nng sut lm vic cng gim. Cng vic dn ln nhng ngi cn li nn i khi sai st l iu kh trnh khi. 4.3.4 V trang thit b Cng ty trang b kh y v my mc thit b cho b my k ton, phn a mi ngi u c s dng ring mt my, my in gip cho cng vic k ton song cht lng my cha p ng yu cu. Do c trang b t
Sinh 40 vin: Phm nh Ton Lp QTK3

lu nn gim cht lng, phn ln l my c cu hnh thp lm gim bt nng sut lao ng ca cn b nhn vin trong phng. 4.4. nh gi v cng tc k ton NVL, CCDC 4.4.1. u im a, V cng tc qun l nguyn vt liu L mt n v sn xut kinh doanh thuc ngnh cng nghip nh, sn phm ca Cng ty c phn may Hng Yn c lch s pht trin hn 42 nm nay. Mc d gp nhiu kh khn trong kinh t th trng, nhng Cng ty rt nhy bn trong cng tc qun l v ang tm cho mnh nhng bc i mi. Hin nay, Cng ty p dng nhiu chnh sch nng cao uy tn vi khch hng v cht lng sn phm trong vic thc hin tt cng tc qun l ni chung v cng tc qun l vt liu ni ring. C th, Cng ty xy dng cho mnh mt m hnh qun l nguyn vt liu t khu thu mua, s dng n khu d tr, bo qun. Cng ty c mt i ng cn b tip liu am hiu th trng, mt h thng kho tng hp l, khoa hc vi y phng tin cn ong, o, m, phng chy cha chy... p ng yu cu d tr, kim k v s dng ca cng ty. Vic xut kho vt liu c kim tra cht ch, m bo s dng vt liu hp l v c hiu qu. - i vi cng tc thu mua vt liu. Cng ty c mt i ng cn b thu mua hot bt, nhanh nhn, nm bt c gi c trn th trng, m bo cung cp nguyn vt liu phc v cho sn xut thng qua y ho n, chng t, m bo cht lng chng loi, p ng kp thi nhu cu sn xut kinh doanh cu Cng ty khng b ngng tr, khng lng ph vn v d tr vt liu tn kho khng cn thit.
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- i vi khu kim tra vt liu nhp kho: Nguyn vt liu v ti cng ty cha c nhp kho ngay m phi qua s kim tra cht lng ban kim nghim vt t. Ban kim nghim chu trch nhim kim nghim v mt s lng, cht lng, thng s k thut, chng loi, quy cch phm cht. Nu kim tra thy cht lng khng m bo yu cu nhn vin cung ng i li hoc gim gi vt liu. Nu cht lng vt liu m bo th ban kim nghim lp bin bn kim nghim, v th cht lng ca vt liu nhp kho lun c m bo. T s trnh c vt liu b h hng hay mt mt gy gin on cho qu trnh sn xut kinh doanh. - i vi khu bo qun vt t: Cng ty xy dng h thng kho tng hp l, khoa hc, bo qun hp l theo tnh nng, cng dng ca tng loi vt t. H thng kho tng rng, thong, cao trnh cho nguyn liu nh vi b m mc h hng, thun tin cho vic nhp, xut v kim k vt liu nguyn vt liu c phn nh trung thc v mt s lng v gi tr. - i vi khu s dng vt liu: Cng ty xy dng c h thng nh mc s dng tit kim vt liu. Nh vt liu c xut ng mc ch sn xut v qun l da trn nh mc vt liu nh trc. Khi c nhu cu v vt liu th cc b phn s dng lm phiu xin lnh vt t gi ln phng kinh doanh. Sau khi xem xt tnh hp l, hp l ca nhu cu s dng vt liu, phng sn xut kinh doanh xt duyt. Bng cch vn c th cung cp kp thi, y m trnh c tnh trng hao ht, mt mt lng ph vt liu. b, V vic phn loi nguyn vt liu
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Vic phn loi nguyn vt liu ti Cng ty c phn may Hng Yn l cha chi tit, mi ch m n TK cp 2 nn vic hch ton n gin cng knh. c, V vic t chc chng t k ton Cc chng t nhp, xut kho c thit lp y , quy trnh lun chuyn cht ch thun tin cho cng tc nhp, xut kho vt liu. Cc th tc nhp, xut kho c tin hnh mt cch hp l. NVL nhp kho phi c kim nhn v s lng, cht lng, quy cch, chng loi, vt liu xut kho phi c xc nh bi phng k hoch trn c s k hoch ra. e, V vic hch ton tng hp nguyn vt liu. Cng ty s dng phng php k khai thng xuyn hch ton vt liu. Phng php ny nhn chung l ph hp vi yu cu cung cp thng tin nhanh chng, chnh xc v s lng hng tn kho trong k c bin php x l, trnh ng hay thiu ht cho sn xut. Bn cnh , k ton chi tit nguyn vt liu s dng phng php th song song mt cch nht qun trong nin k ton p ng c yu cu theo di thng xuyn, lin tc mt cch tng hp tnh hnh bin ng vt t cc kho. iu ny c tc dng ln v cng ty lun ch trng ti vic bo ton gi tr hng tn kho cng nh vic tit kim chi ph vt liu, h gi thnh sn phm gp phn ngy mt hon thin cng tc qun l v hch ton vt liu. Cng ty p dng hnh thc s nht k chng t l ph hp vi loi hnh kinh doanh, quy m hot ng v trnh qun l cng ty. Bn cnh , s liu k ton c ghi chp r rng, phn nh trung thc chnh xc tnh hnh hin c, tng gim nguyn vt liu trong k. Cc s tng hp c lp theo ng quy nh ca ch k ton ban hnh v tng i hp l, thun li cho cng tc hch ton ca Cng ty. K ton nguyn vt liu thc hin
Sinh 43 vin: Phm nh Ton Lp QTK3

vic i chiu cht ch gia s k ton vi kho nguyn vt liu, m bo tnh cn i gia ch tiu s lng v gi tr. Gia k ton tng hp v k ton chi tit cng thng xuyn i chiu m bo cc thng tin v tnh hnh bin ng nguyn vt liu c chnh xc. f, V tnh gi nguyn vt liu Gi nguyn vt liu nhp kho c tnh theo gi thc t, tun th nguyn tc m ch k ton ban hnh. Cng ty tnh gi nguyn vt liu xut kho theo phng php bnh qun gia quyn. Phng php ny c u im l n gin, d lm ph hp vi lao ng k ton bng my. g, V vic p dng k ton my cng ty: Phng k ton vi h thng my tnh c ni mng ni b gp phn nng cao hiu qu ca cng tc k ton c bit l k ton nguyn vt liu v cng vic ca k ton nguyn vt liu thng c dn vo cui thng, do lc mi tnh c gi nguyn vt liu xut kho do khi lng cng vic hng ngy cng khng t cc nghip v do mt nhp xut ngy cng dy c. So vi trc khi s dng my vi tnh, hiu qu ca cng tc k ton nng cao trng thy. Qua vic phn tch tnh hnh chung ca cng tc k ton nguyn vt liu ti Cng ty c phn may Hng Yn ta thy cng tc k ton nguyn vt liu c tin hnh kh n np, m bo tun th ch k ton ph hp vi yu cu ca cng ty. ng thi p ng c yu cu qun l, to iu kin thun li qun l cht ch tnh hnh nhp, xut, tn kho, tnh ton v phn b chnh xc gi tr nguyn vt liu cho tng i tng s dng.

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Tuy nhin, bn cnh nhng u im cng tc k ton nguyn vt liu cn c nhng hn ch nht nh i hi cn tm ra nhng bin php hon thin. 4.4.2. Nhc im a, V phn loi NVL Vic phn loi vt liu da vo vai tr, cng dng kinh t ca vt liu chia ra thnh tng nhm, tng th vt liu c th l rt ph hp vi c im vt liu ti cng ty. Tuy nhin trong iu kin hin nay p dng phn hnh hch ton vt liu vo my tnh th xy dng h thng s Danh im vt t thng nht, p dng trong ton cng ty l cn thit thun tin cho vic theo di qun l vt liu. b, V k ton chi tit nguyn vt liu V h thng chng t s sch: Cng ty vn p dng y cc loi chng t bt buc v hng tn kho nh Phiu nhp vt t, Phiu xut vt t ... Tuy nhin c mt s phiu cn ghi thiu phn nh khon, ngy, thng nhpxut (i vi Phiu xut kho kim vn chuyn ni b), dn n vic kh nm bt thng tin v tnh hnh nhp-xut-tn kho vt liu c th nu khng xem Bng k nhp, Bng k xut kho. Ngoi ra Cng ty vn vn dng mt s mu chng t c khng cn ph hp vi ch k ton mi ban hnh Hch ton chi tit vt liu: Thng thng th t S chi tit vt t, k ton lp Bng tng hp Nhp-Xut-Tn, nhng Cng ty, k ton khng lp bng tng hp ny nn rt kh khn cho vic kim tra i chiu gia k ton chi tit v k ton tng hp vt liu, ng thi cng gy kh khn trong vic nm
Sinh 45 vin: Phm nh Ton Lp QTK3

bt mt cch tng qut tnh hnh bin ng vt liu trong thng. Thm vo , vi quy m sn xut kinh doanh ln nh ca Cng ty v tnh hnh nhp-xut nguyn vt liu kh thng xuyn vi nhiu chng loi th phng php ghi th song song l cha ph hp. hch ton chi tit vt liu cng ty s dng phng php th song song- phng php k ton chi tit, n gin nht, d lm i vi k ton vt liu, th kho v nhng ngi c lin quan. Hn na k ton dng my vi tnh tnh ton, in ra cc bng k chi tit, tng hp...gim ng k khi lng ghi chp tnh ton, a ra s liu nhanh chng kp thi. Tuy nhin vi mt doanh nghip ln nhu Cng ty c phn may Hng Yn th phng php th song song li khng ph hp lm, bi v mt nhp, xut, tn din ra nhiu vi a dng v chng loi trong khi th kho v k ton theo di s liu trn th kho v cc s chi tit c trng s liu ch mt lng ca vt liu nn vic ghi chp v i chiu nhp xut vt liu mt nhiu cng sc c, Vic s dng s k ton vt liu: - S chi tit vt t: Trn mu c khng c ct ghi TK i ng, nh vy s khng tin cho vic theo di tnh hnh nhp-xut vt liu. - S Ci TK 152: Mi TK chi tit (TK 1511, 1521 ...) c m mt t s do c nhiu nghip v pht sinh vi gi tr ln. Vic m S Ci nh vy thun li cho k ton theo di tng loi vt liu, song do k ton khng tng hp s liu TK chi tit vo TK tng hp 152 nn gy kh khn cho k ton trong vic lp cc Bo co k ton, bo co Ti chnh. d, V vic s dng ti khon

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Nguyn vt liu cng ty c nhp t nhiu ngun khc nhau v nhiu khi nguyn vt liu v cng ty nhng cui thng cha c kim nghim nhp kho hoc nguyn vt liu ang i ng khng c phn nh trn s sch k ton do cng ty khng s dng TK 151- Hng mua i ng. Ch khi nguyn vt liu thc nhp kho ca Cng ty th k ton mi ghi s. Nh vy s khng phn nh ng s nguyn vt liu thuc s hu ca Cng ty.

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PHN V: NH HNG TI TT NGHIP


5.1. L do chon ti Hot ng sn xut kinh doanh trong nn kinh t th trng l hot ng quan trng nht, n l s kt hp ch yu ca ba yu t: lao ng, vt t, tin vn. m bo cho hot ng sn xut kinh doanh cc cng ty v doanh nghip c tin hnh mt cch lin tc, bnh thng v u n th ngoi yu t lao ng v tin vn phi thng xuyn p ng kp thi cc loi vt t, hng ha v s lng, tt v cht lng, ph hp vi gi c v cc iu kin khc, tc l lm sao gim c ti a cc chi ph u vo v thu c li nhun trong sn xut kinh doanh. Trong iu kin nhng hp ng u nm 2009 ca khch hng gim v s lng v nhng yu cu gim gi hng gia cng th tn ti c, Cng ty c phn May Hng Yn phi c nhng bin php gim chi ph sn xut ti mc thp nht chp nhn v gia cng n hng c li. V cng tc k ton NVL, CCDC c s cho nh qun l bit c tnh hnh s dng NVL, CCDC v a ra nhng bin php s l kp thi. Do vy cn phi hon thin cng tc k ton vt liu, cng c dng c ti cng ty c phn may Hng Yn m bo cho vic s dng c hiu qu, tit kim vt liu nhm h thp chi ph sn xut v h gi thnh sn phm, tng li nhun v kh nng cnh tranh ca doanh nghip. 5.2. Vn cn gii quyt - Cng tc qun l nguyn vt liu, cng c dng c - Cng tc tnh gi thnh vt liu xut nhp kho - Cng tc hch ton nguyn vt liu, cng c dng c
Sinh 48 vin: Phm nh Ton Lp QTK3

- H thng s sch k ton nguyn vt liu, cng c dng c 5.3. Phng hng gii quyt L lun chun, phn tch thc trng cng tc k ton NVL, CCDC v khuyn ngh nhng bin php gii quyt.

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KT LUN
Trong iu kin hi nhp kinh t Quc t v iu kin nn kinh t khng hong hin nay, vic duy tr v khng nh thng hiu ca nhng doanh nghip may l khng h n gin. Vi lch s hnh thnh v pht trin lu di ca mnh, Cng ty c phn May Hng Yn chc chn s duy tr v tm c ch ng trn th trng Quc t cng nh th trng trong nc, vic ny s c thc hin nh s on kt v quyt tm ca tp th cn b cng nhn vin cng ty. Mt ln na em xin chn thnh cm n ban lnh o cng ty c phn May Hng Yn m trc tip l phng K ton gip em hon thnh bi bo co tng hp ny, cm n ging vin Luyn Th Thu Trang c nhng ng gp kin em hon thnh bn bo co ny.

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DANH MC TI LIU THAM KHO


- Bn cng b thng tin cng ty c phn May Hng Yn - Bin bn hp i hi c ng cng ty c phn May Hng Yn cc nm 2006, 2007, 2008, 2009 - Bo co ti chnh cng ty c phn May Hng Yn nm 2006, 2007, 2008 - Thuyt minh bo co ti chnh cng ty c phn May Hng Yn nm 2008 - Danh sch lao ng cng ty c phn May Hng Yn nm 2009 - www.hugaco.com.vn - Trang Web cng ty c phn May Hng Yn - www.hungyen.gov.vn - Bo in t Hng Yn - Catalog gii thiu cng ty c phn May Hng Yn

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PH LC
- Bng 1: Bng cn i k ton Cng ty CP Hng Yn nm 2006, 2007, 2008 - Bng 2: Bng kt qu hot ng kinh doanh Cng ty CP May Hng Yn nm 2006, 2007, 2008

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