Chuyen e thc tap tot nghiep Th Le Minh

GVHD: Huynh

PHAN M AU

Trong nen kinh te th trng hien nay cac doanh

nghiep nc ta eu a va ang chuyen mnh hoa nhap vao nhp o phat trien chung cua the gii tang trng vi toc o ang khch le, cac san pham canh tranh ngay cang gay gat, oi hoi cac doanh nghiep phai thng xuyen cai tien mat hang nang cao chat lng san pham va phan au ha gia thanh, v the s phat trien cua cac doanh nghiep khong ch xac nh cho mnh mot cho ng vng chac ma con tiep tuc vn len e ton tai va phat trien oi hoi doanh nghiep phai e ra phng hng san xuat nham san xuat ra san pham co chat lng cao hn, th hieu con ngi tieu dung va gia ca phai hp ly e lam c ieu nay th moi doanh nghiep phai quan ly tiet kiem chi ph san xuat e ha gia thanh san pham. Hach toan gia thanh lien quan hau het cac yeu to au vao, au ra trong qua trnh san xuat kinh doanh gia thanh san pham cao hay thap, tang hay giam phan anh viec s dung lang ph hay tiet kiem lao ong vao lao ong vat hoa ma doanh nghiep a chi ra trong qua trnh san xuat, phan anh ket qua viec s dung vat t lao ong tien von cua doanh nghiep. Tang cng cong tac quan l va tiet kiem chi ph san xuat ha gia thanh san pham la mot trong nhng nhiem vu kinh te chnh tr quan trong cua cac doanh nghiep. Vi nhng y ngha va nhan thc c tam quan trong o ma em muon i sau vao nghien cu va chon e tai Hach toan chi ph san xuat va tnh gia thanh san pham tai cong ty co phan sanh s xay dng Thang Bnh quyet toan quy I/2007 e trnh bay bao cao thc tap tot nghiep cua mnh.

SVTH: Nguyen Th Vy Nhan Trang 1

 Chuyen e thc tap tot nghiep Th Le Minh

GVHD: Huynh

E TAI CO 3 PHAN:
Phan I: ac iem tnh hnh tai cong ty co phan sanh s xay dng Thang Bnh. Phan II: Thc trang ke toan chi ph san xuat va tnh gia thanh san xuat at cao lanh tai x nghiep van tai va khai thac mo Bnh Quy thuoc cong ty co phan sanh s xay dng Thang Bnh. Phan III: Hoan thien ke toan chi ph san xuat va tnh gia thanh tai x nghiep van tai va khai thac mo Bnh Quy , Cong ty co phan sanh s xay dng Thang Bnh. Thang Bnh, ngay .... thang 6 nam 2007 HOC SINH THC TAP Nguyen Th Vy Nhan

SVTH: Nguyen Th Vy Nhan Trang 2

 Chuyen e thc tap tot nghiep Th Le Minh

GVHD: Huynh

PHAN I
AC IEM TNH HNH TAI CONG TY CO PHAN SANH S XAY DNG THANG BNH
*** I. QUA TRNH HNH THANH VA PHAT TRIEN CONG TY CO PHAN SANH S XAY DNG THANG BNH: 1. Lch s hnh thanh va phat trien cua cong ty. 1.1- Qua trnh hnh thanh: X nghiep gom Ch c c xay dng sau ngay mien Nam giai phong. Nam pha ong huyen Thang Bnh tong dien tch mat bang la 2ha, dien tch nha xng s dung 6.330m2 luc au vi mot c s nho. Nam 1977 x nghiep i vao san xuat chnh thc san pham chu yeu la gom dan dung, vi so lng san xuat khoang 50.000 SP/nam. Tong so von ban au la 71 trieu ong, con x nghiep sanh s Bnh Quy c thanh lap nam 1978, cach trung tam huyen Thang Bnh 7km ve pha tay, tong dien tch mat bang la 7,5ha dien tch nha xng s dung 5.580m2 tong so von ban au la 80 trieu ong, do ngan sach Nha nc cap san pham san xuat chu yeu la s dan dung, cong suat 5.000.000SP/nam. X nghiep nay do S cong nghiep Quang Nam - a Nang (cu) trc tiep quan l, ch ao san xuat la phan phoi theo ke hoach. en nam 1980 do yeu cau ve to chc quan ly S cong nghiep Quang Nam -a Nang a nhap x nghiep gom Ch c x nghiep sanh s Bnh Quy chung thanh lien hp x nghiep sanh s Thang Bnh thuoc s cong nghiep Quang Nam - a Nang. en nam 1985 chnh sach cua Nha nc thay oi ve c cau quan l mot lan na x nghiep sanh s Thang Bnh lai c tach lam hai. X nghiep sanh s Bnh Quy thuoc S cong nghiep tnh Quang Nam - a Nang quan l. SVTH: Nguyen Th Vy Nhan Trang 3

 Chuyen e thc tap tot nghiep GVHD: Huynh Th Le Minh X nghiep gom Ch c do huyen Thang Bnh quan l. Trong thi gian nay do nhu cau xay dng tren a ban huyen, ngoai viec san xuat san pham nh trc ay moi x nghiep con san xuat va phat trien them hai mat hang mi o la san pham gach - ngoi. ay cung chnh la ch tieu kinh te huyen giao ve mat c s ky thuat, luc nay co thay oi ve trang b them mot phan may moc. Nhng nhn chung toc o san pham va phat trien ve san pham gom, s lai khong phat trien, co phan giam sut nguyen nhan chnh do sc canh tranh cua th trng qua ln thay vao o hai mat hang gach va ngoi co chieu hng phat trien tat ca ve mat so lng va gia tr. Mc tieu thu hang nam nhanh, x nghiep cung a lam tot ngha vu oi vi Nha nc, ong thi co tch luy von cho au t phat trien ve day chuyen cong nghe cua hai mat hang nay. en nam 1991 s chuyen oi cua nen kinh te th trng dien ra ngay them manh me s thuoc va phat trien cua nen kinh te quoc doanh trong nen kinh te th trng theo hng XHCN la mot tat yeu phu hp vi vai tro va nhiem vu ma Nha nc a sap xep lai san xuat kinh doanh cua hai n v. X nghiep sanh s Bnh Quy va x nghiep gom Ch c thanh doanh nghiep Nha nc vi ten goi "X nghiep sanh s Thang Bnh" theo quyet nh so 363/Q-UB ngay 03/01/1991 cua UBND tnh Quang Nam - a Nang va thuoc s cong nghiep QN-N quan l x nghiep xac nh nhiem vu hoat ong kinh doanh chu yeu la san xuat kinh doanh mat hang gach, ngoi, gom bot cao lanh. e m rong san xuat, x nghiep tien hanh oi mi day chuyen cong nghe san xuat gach, vi d an au t la e xay dng san xuat gach tuynel vi cong suat 7 trieu vien/nam. Nh vay e phan au tang nang suat lao ong, ha gia thanh san pham tang sc canh tranh th trng x nghiep au t von nhien lieu, cai tao va nang cap lai toan bo he thong day chuyen san xuat trc ay. Ve to chc san xuat x nghiep nam 1999 e phu hp vi xu the phat trien cua nen kinh te c s ho SVTH: Nguyen Th Vy Nhan Trang 4

 Chuyen e thc tap tot nghiep GVHD: Huynh Th Le Minh tr cua x nghiep au t m rong xay dng mi mot c s san xuat gach tuynel xa Tam Ngha huyen Nui Thanh, tnh Quang Nam vi dien tch mat bang 2 ha dien tch nha xng 3.870m2, tong dien tch au t 5 ty ong. Do au t m rong san xuat tai Tam Ngha vi so von au t qua ln nen ke hoach san xuat nam 2005 tang len rat nhieu so vi nam 2004. en ngay 12/01/2004 theo quy nh cua x nghiep c chuyen oi thanh cong ty co phan sanh s xay dng Thang Bnh quyet nh so 96/Q-UB cua UBND tnh Quang Nam do S cong nghiep tnh Quang Nam quan l. 1.2- Qua trnh phat trien: Cung giong nh tat ca cac doanh nghiep khac a va ang tiep tuc thc hien chu trng, ng loi chnh sach cua ang, Nha nc e ra. Cong ty co phan sanh s xay dng Thang Bnh luon quan tam en ch li nhuan cao nhng van thoa man c chat lng san pham, so lng va th kien ngi tieu dung. Chnh v vay chung ta khong ngng thay ket qua hoat ong kinh doanh at hieu qua cao. ieu o c the hien qua cac ch tieu (tnh en ngay 31/12/2006). + TSL va au t ngan han + Nguon von chu s hu + Von au t : 4.368.441.721. : 2.266.855 + TSC va au t dai han : 5.937.163.341. : 286.895.640

Mc o san xuat ngay cang on nh doanh thu ngay cang tang va tch luy the hien qua bang sau: CH TIEU Doanh thu Li nhuan Lng quan bnh 2004 9.378.062.851 75.684.028 730.000 2005 10.787.089.04 8 77.348.746 740.000 2006 10.962.786.54 1 78.126.536 870.000

SVTH: Nguyen Th Vy Nhan Trang 5

 Chuyen e thc tap tot nghiep GVHD: Huynh Th Le Minh * Nhan xet: Ket qua hoat ong san xuat kinh doanh cua Cong ty co phan sanh s xay dng Thang Bnh nam 2005-2006. Doanh thu: Nhn chung doanh thu cua cong ty nam 2006 so vi nam 2005 tang khong ang ke vi so tien 175.697.493 tng ng vi ty le tang 1,016% do so lng san pham san xuat tang san pham tieu thu nhieu. * Li nhuan: Nhn chung li nhuan nam 2006 so vi nam 2005 tang vi so tien 777.790 tng ng vi ty le tang 1,01%. ieu o chng to rang san pham cua doanh nghiep dan co v the ng tren th trng. * Lng bnh quan: Mc lng bnh quan mot can bo cong nhan nam 2006 so vi nam2005 tang, vi so tien 130.000 tng ng vi ty le 17.75% nh vao li nhuan cao. ieu o thuc ay cong nhan hang say lam viec, em lai li ch cho cong ty. 2. Chc nang nhiem vu cua cong ty co phan sanh s xay dng Thang Bnh: 2.1- Chc nang: Cong ty co phan sanh s xay dng Thang Bnh la mot n v kinh te quoc doanh chu yeu san xuat cac mat hang ky nghe, gom xuat khau vat lieu xay dng, cao lanh, trng thach thc hien che o hach toan oc lap nganh nghe san xuat kinh doanh di s quan ly toan dien cua S cong nghiep tnh Quang Nam. 2.2- Nhiem vu: Xay dng to chc thc hien ke hoach san xuat kinh doanh dch vu cua S cong nghiep tnh Quang Nam. T tao nguon von cho san xuat kinh doanh va t khai thac s dung nguon von co hieu qua. Luon quan tam en nhu cau th hieu cua khach hang lay khau hieu "Chat lng san pham la sc song cua cong ty" m rong th trng noi a va quoc te, tuan thu cac che o quan l kinh te ma Nha nc ban hanh, thc hien cac chnh sach, chu trng cua ang, Nha nc e ra, tuan thu nhng quy nh cua phap luat lam tot cong tac lien quan en li ch cua SVTH: Nguyen Th Vy Nhan Trang 6

 Chuyen e thc tap tot nghiep GVHD: Huynh Th Le Minh ngi lao ong luon luon quan tam en cac chng trnh cua a phng noi rieng va xa hoi noi rieng. II. AC IEM TO CHC SAN XUAT QUAN L TAI CONG TY: 1. ac iem to chc san xuat tai cong ty: Cong ty san xuat theo mot quy trnh cong nghe khep kn, t uc a nguyen lieu vao san xuat cho en khi S hoan thanh giai oan cuoi.

SVTH: Nguyen Th Vy Nhan Trang 7

 Chuyen e thc tap tot nghiep Th Le Minh

Quy nh cong san xuat Tham do th nghiem NL Khai thac nghiem thu NL Nhap kho NL

GVHD: Huynh

Phi u NL Gom cac loai Gach Ngoi at set

at set

at set

Phi lieu kho Cuoc xi

Phoi lieu kho Cuoc xi Cuoc xi

Qua may nhao luyen Tao hnh tru

Qua may nhao luyen un chan khong Cat sa

Qua may nhao luyen un hoac ong galet Qua may dat hnh Tao hnh khuon

Got, sa Nung

Rave

Phi

Kiem nghiem Nhap kho

Vao lo

Nung

SVTH: Nguyen Th Vy Nhan Trang 8

 Chuyen e thc tap tot nghiep GVHD: Huynh Th Le Minh 2. ac iem to chc bo may quan ly cua cong ty: 2.1- ac iem chung: Cong ty co phan sanh s xay dng Thang Bnh la mot doanh nghiep Nha nc c cau to chc quan l bo may cua cong ty la tng bo phan khac nhau nhng lai co moi quan he chat che va tinh gon va hp vi ch ao ieu hanh san xuat. 2.2- C cau to chc bo may quan ly:
Giam oc Pho giam oc

Phong KT tai vu

Phong to chc ke hoach

Phong kinh doanh van tai

Phong ky thuat cong nghe

Nha may gach tuyel Bnh Trieu, T.Bnh C s I

Nha T.Bnh C s II

Nha may gach tuynel Tam Ngha, Nui Thanh C s II I

To

To

To To To Quan he chc nang. Quan he trc tiep.

To

To

To

To

* Nhiem vu: Giam oc cong ty: La ngi ieu hanh, chu trach nhiem quan ly chung ve moi hoat ong san xuat kinh doanh cua cong ty, chu trach nhiem trc c quan chu quan cap tren cung nh trc phap luat. SVTH: Nguyen Th Vy Nhan Trang 9

 Chuyen e thc tap tot nghiep GVHD: Huynh Th Le Minh * Pho giam oc: La ngi trc tiep tham mu cho giam oc, trc tiep ieu hanh hoat ong cua hai to san xuat quan ly cac phong theo chc nang va nhiem vu c giao e tham mu giup giam oc trong viec quan ly ieu hanh san xuat kinh doanh, thay mat giam oc giai quyet moi viec khi giam oc i vang. - Cong nhan ky thuat, can bo quan ly phan xng cua cong ty la nhng cong nhan lanh nghe a tch luy kinh nghiem nhieu nam c cong ty bien che chnh thc va phan cong nhiem vu. * Phong ky thuat cong nghe: Kiem tra, giam sat moi hoat ong quan ly quy trnh cong nghe, nghien cu cai tien ky thuat lap ke toan sa cha tai san. * Phong to chc ke hoach: Co trach nhiem lap ho s quan ly can bo cong nhan, sap xep lao ong e bac can bo, nang lng lap ke hoach san xuat kinh doanh di s ieu hanh trc tiep cua giam oc. * Phong ke toan tai vu: Thc hien hach toan ke toan hoat ong san xuat kinh doanh cua toan bo cong ty, thc hien ke toan chi tiet noi bo tai cong ty co hieu qua lap bao cao va tai vu cho cap tren va cac c quan chc nang. * Phong kinh doanh van tai: To chc ky ket cac hp ong mua ban tieu thu, lap ke hoach va thc hien van chuyen nghien cu ve chien lc kinh doanh, tiep th, quang cao. - Cac nha may trc thuoc c s tien hanh trc tiep cua giam oc va pho giam oc, co trach nhiem thc hien viec san xuat san pham theo ch tieu ke hoach va quy trnh cong nghe e ra. 3. ac iem to chc cong tac ke toan tai cong ty. 3.1- To chc bo may ke toan tai cong ty:
Ke toan trng kiem trng phong ke toan Ke toan tong hp

Ke toan lao ong SVTH: tien lngNguyen von bang

tien va thanh Trang 10 toan

Th Vy Nhan thanh pham, tieu

thu, cong n

Ke toan TSC, NVL

Ke toan chi ph san xuat va tnh gia thanh

 Chuyen e thc tap tot nghiep Th Le Minh

GVHD: Huynh

Quan he chc nang. Quan he trc tiep. Cong ty to chc cong tac ke toan theo hnh thc tap trung. Nhiem vu: * Ke toan trng: La ngi lanh ao va chu trach nhiem to chc cong tac ke toan trong toan cong ty, thc hien bao cao ke toan theo nh ky quy nh cua Nha nc, quan ly von mot cach co hieu qua, kiem tra lai cac bao cao tai chnh cua pho phong ke toan lap, tham mu giup giam oc trong viec lap ke hoach tai chnh trong nam cua cong ty. * Ke toan lao ong tien lng von bang tien va thanh toantnh va thanh toan lng cac khoan tnh theo lng, tong hp tnh hnh s dung lao ong quy lng phai lap bang phan bo tien lng theo doi chi tiet viec s dung quy tien mat cac khoan thanh toan cong n oi chieu tien vay, tien gi ngan hang. * Ke toan TSC, nguyen vat lieu, thanh pham va tieu thu: Theo doi thi gian s dung, chi ph sa cha tang giam khau hao quan ly theo ho s TSC cua cong ty, hach toan theo doi nguyen vat lieu, theo doi tnh hnh nhap xuat ton thanh pham va tieu thu san pham. * Ke toan chi ph san xuat va tnh gia thanh: Theo doi va hach toan chi tiet chi ph SXKD, anh gia kiem ke san pham d dang, tong chi ph san xuat tien hanh phan bo cac chi ph va thc hien tnh gia thanh san pham nhap kho. 3.2- Hnh thc ke toan cong ty ap dung: Vi quy mo san xuat va va nho, quy mo san xuat n gian, cong ty ap dung hnh thc ke toan "chng t ghi so"

SVTH: Nguyen Th Vy Nhan Trang 11

 Chuyen e thc tap tot nghiep Th Le Minh * S o luan chuyen nh sau:

Chng t goc So quy Bang tong hp chng t

GVHD: Huynh

So the chi tiet

So ang ky chng t ghi so

Chng t ghi so Bang tong hp chi tiet

So cai

Bang can oi so phat sinh

Ghi hang ngay. Bao cao tai Ghi cuoi thang. chnh Quan he au chien. - Phng phap ke toan hang ton kho theo phng phap ke khai thng xuyen.

SVTH: Nguyen Th Vy Nhan Trang 12

 Chuyen e thc tap tot nghiep Th Le Minh

GVHD: Huynh

PHAN II
THC TRANG KE TOAN CHI PH VA TNH GIA THANH SAN PHAM AT CAO LANH TAI X NGHIEP VAN TAI VA KHAI THAC MO BNH QUY THUOC CONG TY CO PHAN SANH S XAY DNG THANG BNH I. CHI PH SAN XUAT TNH GIA THANH TAI CONG TY CO PHAN SANH S XAY DNG THANG BNH: 1. Noi dung cau thanh chi ph san xuat tai cong ty: Chi ph san xuat cua doanh nghiep san xuat la bieu hien bang tien toan bo cac khoan chi ph a au t cho san xuat san pham trong mot thi ky nhat nh (thang, quy, nam) Chi ph san xuat khong bao gom chi ph tieu thu san pham san xuat, chi ph quan ly doanh nghiep. Chi ph san xuat tai cong ty la toan bo cac chi ph phat sinh trong ky san xuat c tap hp e tnh gia thanh la nhom san pham hoan thanh nhap kho. 2. Phan loai chi ph san xuat tai cong ty: Trong qua trnh hoat ong kinh doanh cong ty phai luon luon quan tam en viec quan ly chi ph v moi ong tien bo ra eu co lien quan en li nhuan. V vay van e quan trong c at ra cho nha quan tr doanh nghiep la phai kiem soat chi ph cua doanh nghiep. Phan loai chi ph la can c e xac nh gia thanh san pham va tap hp chi ph ong thi cung cap thong tin co he thong cho viec lap cac bao cao tai chnh. V vay cong ty tien hanh phan chi ph theo san pham chnh hoan thanh ma san pham ay la at cao lanh hoan thanh nhap kho. II. THC TRANG KE TOAN CHI PH SAN XUAT TNH GIA THANH SAN PHAM AT CAO LANH TAI CONG TY CO PHAN SANH S XAY DNG THANG BNH: Trng hp hach toan hang ton kho theo phng phap ke khai thng xuyen. 1. Hach toan chi ph nguyen vat lieu trc tiep. - Chi ph nguyen vat lieu trc tiep bao gom toan bo nguyen lieu vat lieu trc tiep tham gia tao nen thc the SVTH: Nguyen Th Vy Nhan Trang 13

 Chuyen e thc tap tot nghiep GVHD: Huynh Th Le Minh san pham hoac thc hien lao vu, dch vu, chi ph nay chiem ty trong ln trong qua trnh san xuat san pham. - at cao lanh la nguyen lieu chnh va cung la san pham chnh e tnh gia thanh. - Vat lieu phu la au ra cac loai san pham phu tuy van tai. - Hang ngay khi xuat nguyen lieu t kho nguyen lieu en phan xng e san xuat san pham ke toan phai lap phieu xuat kho bao gom 3 lien: + Mot lien lu ke toan. + Mot lien giao cho phan xng. + Mot lien giao cho thu kho gi. * TK s dung: TK 621, chi ph nguyen vat lieu trc tiep. Noi dung va ket cau tai khoan 621. Tap hp chi ph nguyen vat lieu trc tiep phat sinh trong ky. TK621 - Phe lieu thu hoi nhap kho gia tr nguyen lieu, vat lieu xuat kho s dung khong het nhap lai kho. - Ket chuyen chi ph nguyen vat lieu trc tiep sang TK154 e tnh CONG HOA HOI gia thanh san XA pham.
oc lap - T do -

CONG TY CO PHAN SANH S CHU NGHA VIET NAM XAY DNG THANG BNH Hanh phuc ***

PHIEU LNH VAT T

So 01 khai thac mo Bnh Quy.

Knh gi: Lanh ao x nghiep kinh doanh van tai va Toi ten la : HOANG THU NGAN. Bo phan cong tac : Phan xng san xuat. Xuat kho : Nguyen lieu, vat lieu. Ly do xuat : Xuat thay cap bnh xe ASIA. VT: ong

TT 01

Doanh muc vat t Bnh ien xe ASIA

VT Bnh

So lng 02

n gia 1.111.090

Thanh tien 2.222.180

SVTH: Nguyen Th Vy Nhan Trang 14

 Chuyen e thc tap tot nghiep Th Le Minh

GVHD: Huynh

Tong cong

2.222.18 0

Viet bang ch: (Hai trieu, hai tram hai mi hai ngan, mot tram tam mi ong
2007
Giam oc Thu kho Ngi nhan
(Ky, ong dau) (Ky, ghi ro ho ten) (Ky, ghi ro ho ten)

Thang Bnh, ngay 12 thang 01 nam

Phu trach ke toan
(Ky, ghi ro ho ten)

SVTH: Nguyen Th Vy Nhan Trang 15

 Chuyen e thc tap tot nghiep Th Le Minh

GVHD: Huynh

Can c vao phieu lnh vat t, bo phan ke toan nguyen vat lieu lap phieu xuat kho nguyen vat lieu.
CONG TY CO PHAN SANH S XAY DNG THANG BNH So: 01

PHIEU XUAT KHO

Can c vao phieu lnh vat t so 01. Xuat kho: Hoang Th Ngan. Ly do xuat: Thay cap bnh xe ASIA. Xuat tai kho: Nguyen vat lieu. (VT: ong)
TT Danh muc vat t VT THC XUAT So n gia lng Thanh tien

01

Bnh ien xe ASIA

Bnh

02

1.111.09 2.222.18 0 0

Tong cong

2.222.18 0

Viet bang ch: (Hai trieu, hai tram hai mi hai ngan, mot tram tam mi ong
Thang Bnh, ngay 12 thang 01 nam 2007
Thu kho Ngi nhan Thu trng n v
(Ky, ghi ro ho ten) (Ky, ong dau) (Ky, ghi ro ho ten)

Ke toan trng
(Ky, ghi ro ho ten)

SVTH: Nguyen Th Vy Nhan Trang 16

 Chuyen e thc tap tot nghiep Th Le Minh

GVHD: Huynh

CONG TY CO PHAN SANH S XAY DNG THANG BNH

BANG KE CHNG T
Ten hang: Xuat vat t san xuat at cao lanh Quy I nam 2007
Chng t So Nga y 01 02 03 04 05 06

Thang Bnh, ngay 21 thang 03 nam 2007 VT: ong

VT S.l ng 02 01 01 01 01 01 n gia Thanh tien

Dien giai

12/0 Xuat thay can bnh ASIA 1 15/2 Xuat thay the vat t xe muc 26/2 Xuat thay the vat t xe ui 28/2 Xuat thay the vat t xe Huyndai 05/3 Xuat sa xe ui 18/3 Xuat thay nht xe muc Sola 120 Tong cong

Bnh Cai Cai Cai Cai Bnh

1.111.09 2.222.180 0 210.000 135.000 625.000 210.000 135.000 625.000

1.763.00 1.763.000 0 1.290.46 1.290.462 2 6.245.64 2

CONG TY CO PHAN SANH S XAY DNG THANG BNH

SVTH: Nguyen Th Vy Nhan Trang 17

 Chuyen e thc tap tot nghiep Th Le Minh

GVHD: Huynh

BANG KE CHNG T
Ten hang: Xuat nhien lieu van chuyen Quy I nam 2007
Chng t So Nga y 01 02 03

Thang Bnh, ngay 31 thang 03 nam 2007 VT: ong

VT S.l ng 3.782 3.782 3.782 n gia Thanh tien

Dien giai

2/01 Xuat dau DieZel 3/2 7/3 Xuat dau DieZel Xuat dau DieZel Tong cong

Lt Lt Lt

7.293 27.582.12 6 7.293 27.582.12 6 7.293 27.582.12 6 82.746.3 78

SVTH: Nguyen Th Vy Nhan Trang 18

 Chuyen e thc tap tot nghiep GVHD: Huynh Th Le Minh Trong quy I /2007 x nghiep khai thac c 1.795m3 at cao lanh. Can c theo quy nh Nha nc gia goc e tnh thue 50.000/m3 mc thue 4%. Da vao o ke toan len so chi tiet TK3336.
CONG TY CO PHAN SANH S XAY DNG THANG BNH

SO CHI TIET TAI KHOAN 3336 "The tai nguyen" Thang Bnh, ngay 31 thang 3 nam 2007
Ngay thang ghi so Chng t Nga So y Dien giai TK oi ng Ghi n cac TK Tong so Chi ra TK 3336

31/03

01

31/3 Thue tai nguyen

152

3.590.0 00

3.590.00 0

Tong cong Thu trng n v Ngi lap

(Ky, ong dau) ghi ho ten)

3.590.0 3.590.00 00 0 Ke toan trng

(Ky, ghi ho ten) (Ky,

Ph moi trng theo quy nh Nha nc 5.000/m3

CONG TY CO PHAN SANH S XAY DNG THANG BNH

SO CHI TIET TAI KHOAN 3338

" Ph moi trng" Thang Bnh, ngay 31 thang 03 nam 2007
Ngay thang ghi so Chng t Nga So y Dien giai TK oi ng Ghi n cac TK Tong so Chi ra TK 3336

31/03

01

31/3 Ph moi trng

152

8.975.0 00

8.975.00 0

SVTH: Nguyen Th Vy Nhan Trang 19

 Chuyen e thc tap tot nghiep Th Le Minh Tong cong Thu trng n v Lap phieu
(Ky, ong dau) ghi ho ten)

GVHD: Huynh 8.975.0 8.975.00 00 0

Ke toan trng
(Ky, ghi ho ten) (Ky,

T bang ke chng t ke toan len so chi tiet TK 111

CONG TY CO PHAN SANH S XAY DNG THANG BNH

SO CHI TIET TAI KHOAN 111

Thang Bnh, ngay 31 thang 03 nam 2007
Ngay thang ghi so Chng t So Nga y Dien giai TK oi ng Tong so

" Tien mat"

31/03 31/03 31/03 31/03 31/03 31/03 31/03 31/03 31/03

18/3 27/3 31/3 31/3 12/1 12/2 26/2 28/2 05/3

Xuat thay nht xe sola 120 Xuat dau DieZel Thue GTGT dau DiZel Thue tai nguyen Ph moi trng Nhap vat t cap bnh ASIA Nhap vat t xe muc Nhap vat t xe ui Nhap vat t xe Huyndai Nhap vat t sa xe ui Tong cong

152 152 133 152 152 153 153 153 153 153

1.290.462 8.274.637,8 3.590.000 8.975.000 2.222.180 210.000 135.000 625.000 1.763.000 109.831.65 7,8

Ke toan trng phieu

(Ky, ghi ho ten )

Ngi lap
(Ky, ghi ho ten)

SVTH: Nguyen Th Vy Nhan Trang 20

 Chuyen e thc tap tot nghiep GVHD: Huynh Th Le Minh T bang ke nhap xuat nguyen lieu trong thang va nguyen vat lieu ton cuoi ky, ke toan lap bao cao chi tiet nguyen vat lieu. Bao cao nguyen vat lieu theo doi, tng nguyen vat lieu ton au ky, nhap trong ky, xuat trong ky va tang cuoi ky. T bang bao cao chi tiet nguyen vat lieu, cuoi thang ke toan ghi. Xuat nguyen vat lieu trc tiep phuc vu cho san xuat at cao lanh. N TK 621 : 96.601.840. Co TK 152 : 96.601.840. Cuoi thang ke toan ket chuyen chi ph nguyen vat lieu e tnh gia thanh. N TK 621 : 96.601.840. Co TK 152 : 96.601.840.

SVTH: Nguyen Th Vy Nhan Trang 21

 Chuyen e thc tap tot nghiep Th Le Minh

GVHD: Huynh

Hang ngay can c vao chng t goc a kiem tra ke toan tien hanh lap so chi tiet TK 621 "chi ph nguyen vat lieu trc tiep" bao gom so chi ph san xuat kinh doanh, chng t ghi so vao so cai.
CONG TY CO PHAN SANH S XAY DNG THANG BNH

" Chi ph nguyen vat lieu trc tiep"

Chng t So Nga y

SO CHI TIET TAI KHOAN 621

Thang Bnh, ngay 31 thang 03 nam 2007

Ngay thang ghi so

Dien giai

TK oi ng

Tong so

31/03 31/03 31/03 31/03

18/3 27/3 31/3 31/3

Xuat thay nht xe sola 120 Xuat dau DieZel Thue tai nguyen Ph moi trng Tong cong

152 152 152 152

1.290.462 82.746.378 3.590.000 8.975.000 96.601.840

Thu trng n v Lap phieu

(Ky, ong dau) ghi ho ten)

Ke toan trng
(Ky, ghi ho ten) (Ky,

Cuoi thang can c vao bao cao chi tiet nguyen vat lieu ke toan tap hp so lieu e ghi vao chng t ghi so vao so cai.

SVTH: Nguyen Th Vy Nhan Trang 22

 Chuyen e thc tap tot nghiep Th Le Minh

GVHD: Huynh

CONG TY CO PHAN SANH S XAY DNG THANG BNH

CHNG T GHI SO
So: 01 Thang Bnh, ngay 31 thang 03 nam 2007 Trch yeu Xuat nguyen vat lieu phuc vu san xuat san pham Tong cong Ngi lap trng
(Ky, ghi ho ten)

Quy I/2007

So hieu tai khoan N Co 621 152

Thanh tien 96.601.840 96.601.840

Ke

toan

(Ky, ghi ho ten)

CONG TY CO PHAN SANH S XAY DNG THANG BNH

SO CAI TK 621
" Chi ph nguyen vat lieu trc tiep"
Chng t Nga So y

Thang Bnh, ngay 31 thang 03 nam 2007

TK oi ng Thanh tien N Co

Nga y ghi so

Dien giai

31/03

01

31/03

31/3 Xuat nguyen vat lieu dung trc tiep cho san xuat san pham 31/3 Ket chuyen chi ph nguyen vat lieu trc tiep sang TK154 e tnh gia thanh Tong cong

152

96.601.84 0 96.601.8 40 96.601.8 40 96.601. 840

154

SVTH: Nguyen Th Vy Nhan Trang 23

 Chuyen e thc tap tot nghiep GVHD: Huynh Th Le Minh Ngi lap phieu Ke toan trng Giam oc
(Ky, ghi ho ten) (Ky, ong dau) (Ky, ghi ho ten)

SVTH: Nguyen Th Vy Nhan Trang 24

 Chuyen e thc tap tot nghiep Th Le Minh

GVHD: Huynh

2. Chi ph tien lng cong nhan trc tiep: Chi ph nhan cong trc tiep la nhng khoan thu lao, lao ong phai tra cho cong nhan trc tiep san xuat san pham nh tien lng chnh, lng phu cac khoan trch theo lng (BHXH, BHYT, KPC). TK s dung TK 622. Noi dung va ket cau tai khoan TK 622 Chi ph nhan cong Ket chuyen chi ph trc tiep tham gia nhan cong, trc hoat ong san tiep sang TK 154 e xuat bao gom tien tnh gia thanh. lng, tien cong lao ong chi an ca va cac khoan trch theo lng quy nh. Hnh thc ma x nghiep ap dung tra lng cho cong nhan la hnh thc the so lng. Hien nay do ap dung hnh thc tra lng theo he so lng nen cong ty xay dng nh mc lng cho can bo theo lng c ban la 450.000/thang.

SVTH: Nguyen Th Vy Nhan Trang 25

 Chuyen e thc tap tot nghiep Th Le Minh

GVHD: Huynh

CONG TY CO PHAN SANH S XAY DNG THANG BNH

BANG TNH LNG CHO CONG NHAN X NGHIEP VAN TAI

Thang Bnh, ngay 31 thang 03 nam 2007 TT 1 2 3 4 5 6 7 Danh sach Nguyen Van An Nguyen My Linh Hoang Nhat Anh Tran Kim Loan o The Hai Pham Tan at Ha Ngoc Anh He so lng 3,5 3 3 3 2,8 2 2 Lng c ban 450.000 450.000 450.000 450.000 450.000 450.000 450.000 Thanh tien 1.575.000 1.350.000 1.350.000 1.350.000 1.260.000 900.000 900.000

" Quy I/2007 "

Lng cua bo phan lai xe van tai cong ty quy nh he so lng thang (ong). TT 1 2 3 4 5 6 7 Danh sach Nguyen Van An Nguyen My Linh Hoang Nhat Anh Tran Kim Loan o The Hai Pham Tan at Ha Ngoc Anh He so lng 4 3,5 3,2 3,0 2,8 2,5 2,5 Lng c ban 500.000 500.000 500.000 500.000 500.000 500.000 500.000 Thanh tien 2.000.000 1.750.000 1.600.000 1.500.000 1.400.000 1.250.000 1.250.000

Can c vao bang tnh lng cua cong nhan trc tiep san xuat ke toan lap bang phan bo tien lng cua cac khoan trch theo lng.

SVTH: Nguyen Th Vy Nhan Trang 26

 Chuyen e thc tap tot nghiep Th Le Minh

GVHD: Huynh

CONG TY CO PHAN SANH S XAY DNG THANG BNH

BANG PHAN BO TIEN LNG VA CAC KHOAN TRCH THEO LNG

Thang Bnh, ngay 31 thang 03 nam 2007
Ghi co TK Ghi n TK Lng TK334 Tong co BHXH (15%) TK 338 BHYT (2%) KPC

" Quy I/2007 "

Chi ph 32.250.0 nhan 00 cong trc tiep Tong con g

32.250.0 00 32.250. 000

1.302.75 0 1.302.7 50

173.700

645.000

173.700 645.000

T bang tien lng va cac khoan trch theo lng ke toan tnh tien lng phai tra cho cong nhan trc tiep san xuat. N TK 622 : 32.250.000 Co TK 334 : 32.250.000 Trch KPC theo lng thc te va BHXH va BHYT theo ty le quy nh. N TK 622 : 2.121.450 Co TK 338 : 2.121.450 - TK 338 (2) : 173.700 - TK 338 (3) : 1.302.750 - TK 338 (4) : 645.000 Can c vao bang thanh toan tien lng, bang phan bo lng ke toan lap so chi ph san xuat kinh doanh chng t ghi so vao so cai.

SVTH: Nguyen Th Vy Nhan Trang 27

 Chuyen e thc tap tot nghiep Th Le Minh

GVHD: Huynh

CONG TY CO PHAN SANH S XAY DNG THANG BNH

SO CHI PH SAN XUAT KINH DOANH

TK 622: Chi ph nhan cong trc tiep
Thang Bnh, ngay 31 thang 03 nam 2007
TK oi ng Ghi n cac TK

Nga y ghi so

Chng t Nga So y

Dien giai

31/03 31/03

31/3 Chi ph tien lng cong nhan trc tiep san xuat 31/3 Trch cac khoan theo lng Tong cong

334 338

32.250.00 0 2.121.450 34.371.4 50

32.250.0 00 2.121.45 0 34.371. 450

(Ky, ong dau) (Ky, ghi ho ten)

Thu trng n v Ngi lap

Ke toan trng
(Ky, ghi ho ten)

CONG TY CO PHAN SANH S XAY DNG THANG BNH

CHNG T GHI SO
So: 02 Thang Bnh, ngay 31 thang 03 nam 2007 Trch yeu Tien lng va cac khoan trch theo lng cua cong nhan trc tiep san xuat Tong cong So hieu TK N Co 622 334 338 Thanh tien 34.371.450 32.250.000 2.121.450 34.371.450

Quy I/2007

SVTH: Nguyen Th Vy Nhan Trang 28

 Chuyen e thc tap tot nghiep Th Le Minh Ngi lap trng

(Ky, ghi ho ten) ten)

GVHD: Huynh Ke toan

(Ky, ghi ho

CONG TY CO PHAN SANH S XAY DNG THANG BNH

" Chi ph nhan cong trc tiep"

Nga y ghi so 31/03 31/03 Chng t Nga So y 02 31/3 31/3 TK oi ng 334 338 154

SO CAI

TK 622

Thang Bnh, ngay 31 thang 03 nam 2007

Ghi n cac TK N 32.250.00 0 2.121.450 34.371.4 50 34.371.4 50 34.371.4 50 Co Dien giai Tien lng va cac khoan trch theo lng. Ket chuyen chi ph nhan cong trc tiep vao TK 154 Tong cong

Giam oc Ngi lap

(Ky, ong dau) (Ky, ghi ho ten)

Ke toan trng
(Ky, ghi ho ten)

3. Chi ph san xuat chung: Chi ph san xuat chung phan xng la nhng chi ph lien quan en viec phuc vu quan ly trong phan xng x nghiep, to oi san xuat nh chi ph tien lng va cac khoan trch theo lng cua cong nhan quan l phan xng, chi ph ve khau hao tai san co nh phan xng, chi ph dch vu mua ngoai va cac chi ph khac bang tien dung tai phan xng. Bao gom bang phan bo tien lng va cac khoan trch theo lng, bang phan bo cong cu dung cu, bang khau hao tai san co nh, chi ph vat lieu, cong cu dung cu dung tai phan xng. TK s dung TK 627 "Chi ph san xuat chung" SVTH: Nguyen Th Vy Nhan Trang 29

 Chuyen e thc tap tot nghiep GVHD: Huynh Th Le Minh TK 627 Chi ph san xuat Ket chuyen chi ph chung phat sinh san xuat chung trong ky. sang TK 154 e tnh Chi ph cong cu dung cu bao gom cac cong cu, dung gia thanh. cu mua sam trc khi bc vao qua trnh san xuat, che tao san pham ma nhng loai nay co gia tr ln khong the xuat dung het c mot lan ma phan bo cho nhieu ky san xuat, no c tnh vao chi ph san xuat kinh doanh ky o. Chi ph tien lng va cac khoan trch theo lng, bang thanh toan tien lng cho cong nhan quan ly phan xng va cac khoan trch theo lng. Chi ph khau hao TSC, trong qua trnh s dung gia tr hao mon cua TSC chuyen dch dan vao gia tr di hnh thc khau hao nham muc ch tai san xuat trong thi gian nhat nh. Khau hao TSC phan anh gia tr hao mon TSC va c tnh vao chi ph theo ty le quy nh, c tnh nh sau: Mc khau hao trung bnh tng quy =
Nguyen gia TSC * khau hao nam 4 quy

Trong o: Khau hao nam =

Nguyen gia TSC Thi gian s dung

X nghiep ap dung hnh thc khau hao theo quy nh nam nen trong quy I/2007 x nghiep a trch khau hao cho tai san co nh la 10.000.000 cho phan xng san xuat. Cong ty duyet thanh toan lng hang thang can c vao lng cap bac cua tng ngi do vay co tong he so lng cua bo phan quan l la 12. TT
1 2 3 4 5 6 7

Danh sach
Trng Ngoc Anh Ngo Th Lan Bui Th Ha Thai Th Hang Tran Th Hong Nguyen Ngoc Toan Bui Hong Hanh Tong cong

He so lng
1,5 2 2 2 1,5 1,5 1,5

Lng c ban
450.000 450.000 450.000 450.000 450.000 450.000 450.000

Thanh tien
675.000 900.000 900.000 900.000 675.000 675.000 675.000 5.400.000

SVTH: Nguyen Th Vy Nhan Trang 30

 Chuyen e thc tap tot nghiep Th Le Minh

GVHD: Huynh

CONG TY CO PHAN SANH S XAY DNG THANG BNH

BANG PHAN BO TIEN LNG VA CAC KHOAN TRCH THEO LNG

" Nhan vien quan ly phan xng" So: 02 Quy I/2007
TK 334 Cong Lng co TK 338 BHYT (2%)

Thang Bnh, ngay 31 thang 03 nam 2007

BHXH(15 %) KPC (2%)

Dien giai

Chi ph lng nhan vien quan ly phan xng Tong cong

16.200.0 00

16.200.0 00

2.430.000

324.000

324.000

16.200. 16.200.0 000 00

2.430.00 0

324.000

324.000

(Ky, ong dau) (Ky, ghi ho ten)

Thu trng n v Ngi lap

Ke toan trng
(Ky, ghi ho ten)

T bang phan bo tien lng ke toan tnh lng phai tra cho nhan vien quan ly phan xng. N TK 627 Co TK 334 Trch BHXH, BHYT, KPC. N TK 627 Co TK 338 : 3.078.000 : 3.078.000 : 2.430.000 : 324.000 : 324.000 : 16.200.000 : 16.200.000

TK 338 (2) TK 338 (3) TK 338 (4)

Chi ph dch vu mua ngoai: Chi ph mua ngoai cong cu dung cu sa xe; chi ph nguyen vat lieu dung cho phan xng, chi ph ien nc, chi ph bao tr xe. oi vi chi ph nguyen vat lieu, cong cu dung cu ien nc, bao tr xe may, ke toan can c tren hoa n thanh toan e lap phieu chi tien mat sau o ke toan tien hanh lap bang tong hp chi ph e hach toan. SVTH: Nguyen Th Vy Nhan Trang 31

 Chuyen e thc tap tot nghiep Th Le Minh

GVHD: Huynh

CONG TY CO PHAN SANH S XAY DNG THANG BNH

BANG TONG HP CHI PH DCH VU MUA NGOAI

Quy I/2007
Thang Bnh, ngay 31 thang 03 nam 2007 Chng t So Ngay 10/3 Dien giai Thanh tien

Mua cong cu dung cu sa 350.000 xe 18/3 Chi ph ve xe 21.467.758 20/3 Thanh toan tien mua vat 6.880.180 t 24/3 Thanh toan tien mua 6.416.280 nhien lieu xe 31/3 Thanh toan tien ien 423.000 thap sang 31/3 Thanh toa tien ien thoai 1.631.975 Tong cong 37.169.193 Thu trng n v Ke toan trng Ngi lap
(Ky, ghi ho ten) (Ky,

(Ky, ong dau) ghi ho ten)

SVTH: Nguyen Th Vy Nhan Trang 32

 Chuyen e thc tap tot nghiep GVHD: Huynh Th Le Minh Chi ph bang tien khac: La nhng khoan chi ph ngoai cac chi ph phat sinh tai phan xng bao gom: chi ph bao ho lao ong, chi ph tiep khach, hoi ngh mua van phong pham, khi phat sinh cac nhu cau tren phu trach phan xng lap phieu e ngh len giam oc duyet, sau o gi len phong ke toan e thc hien giai quyet, can c vao o ke toan lap bang tong hp chi ph khac bang tien.
CONG TY CO PHAN SANH S XAY DNG THANG BNH

BANG TONG HP CHI PH KHAC BANG TIEN

Quy I/2007
Thang Bnh, ngay 31 thang 03 nam 2007 Ngay tha ng 15/2 22/2 02/03 05/03 07/03 31/03 Dien giai Thanh tien

Chi mua van phong pham Chi cong tac ph Ngha vu a phng Bao ch Chi ph tiep khach Chi ph khac Tong cong

953.000 841.000 100.000 364.000 2.059.000 1.671.273 5.388.273

(Ky, ong dau) ghi ho ten)

Thu trng n v Ngi lap

Ke toan trng
(Ky, ghi ho ten) (Ky,

Can c vao bang khau hao TSC, bang tong hp dch vu mua ngoai, bang tong hp chi ph khac bang tien, bang phan bo tien lng ke toan tap hp chi ph san xuat chung. * Chi ph khau hao TSC: SVTH: Nguyen Th Vy Nhan Trang 33

 Chuyen e thc tap tot nghiep GVHD: Huynh Th Le Minh N TK 627 : 10.000.000 Co TK 214 : 10.000.000 ong thi ghi N TK 009: 10.000.000 * Chi lng va cac khoan trch theo lng N TK 627 : 19.278.000 Co TK 334 : 16.200.000 Co TK 338 : 3.078.000 * Chi ph mua ngoai: N TK 627 : 37.169.193 Co TK 111 : 37.169.193 * Chi ph bang tien khac: N TK 627 : 5.388.273 Co TK 111 : 5.388.273 Cuoi ky ket chuyen chi ph san xuat chung vao TK 154 e tnh gia thanh. N TK 154 : 76.790.646 Co TK 627 : 76.790.646 Can c vao phieu chi tien mat, bang khau hao TSC, ke toan tap hp chi ph hoat ong san xuat kinh doanh.
CONG TY CO PHAN SANH S XAY DNG THANG BNH

SO CHI PH SAN XUAT CHUNG

Quy I/2007
Thang Bnh, ngay 31 thang 03 nam 2007
Nga y ghi so 31/3 31/3 Chng t Dien giai Nga So y 01 Khau hao TSC 02 Tien lng quan ly phan xng Cac khoan trch theo lng 01 Bang tong hp chi ph dch vu mua ngoai TK oi ng 214 334 338 Thanh tien 10.000.000 16.200.000 3.078.000

31/3

111

37.169.193

SVTH: Nguyen Th Vy Nhan Trang 34

 Chuyen e thc tap tot nghiep Th Le Minh

31/3 31/3 31/3 31/3 31/3 31/3 01 01 01 01 01 01 12/1 12/2 26/2 28/2 5/3 Chi ph khac bang tien Nhap vat t cap bnh ASIA Nhap vat t xe muc Nhap vat t xe ui Nhap vat t xe Huyndai Nhap vat t sa xe ui Tong cong

GVHD: Huynh
111 153 153 153 153 153 5.388.273 2.222.180 210.000 135.000 625.000 1.763.000 76.790.646

(Ky, ghi ho ten) (Ky, ong dau)

Ke toan trng Thu trng n v

Ngi lap
(Ky, ghi ho ten)

Cuoi ky can c vao bang tong hp dch vu mua ngoai chi ph khac bang tien, bang tnh khau hao TSC. Ke toan lap chng t ghi so vao so cai.
CONG TY CO PHAN SANH S XAY DNG THANG BNH

CHNG T GHI SO
So : 03

Quy I/2007
Thang Bnh, ngay 31 thang 03 nam 2007 Trch yeu Khau hao TSC Tong cong Ke toan trng lap
(Ky, ghi ho ten) ten) (Ky, ghi ho

So hieu TK N Co 627 214

Thanh tien 10.000.000 10.000.000 Ngi

CONG TY CO PHAN SANH S XAY DNG THANG BNH

SVTH: Nguyen Th Vy Nhan Trang 35

 Chuyen e thc tap tot nghiep Th Le Minh So: 04

GVHD: Huynh

CHNG T GHI SO
Quy I/2007
Thang Bnh, ngay 31 thang 03 nam 2007 Trch yeu Tien lng nhan vien phan xng cac khoan trch theo lng Tong cong Ke toan trng lap phieu
(Ky, ghi ho ten) ten)

So hieu TK N Co 627 334

Thanh tien 16.200.000

16.200.000 Ngi
(Ky, ghi ho

SVTH: Nguyen Th Vy Nhan Trang 36

 Chuyen e thc tap tot nghiep Th Le Minh

GVHD: Huynh

CONG TY CO PHAN SANH S XAY DNG THANG BNH

CHNG T GHI SO
So: 05

Quy I/2007
So hieu TK N Co

Thang Bnh, ngay 31 thang 03 nam 2007 Trch yeu Chi ph dch vu mua ngoai Tong cong Ke toan trng lap phieu
(Ky, ghi ho ten) ten)

Thanh tien 37.169.193 37.169.193 Ngi

(Ky, ghi ho

627

111

CONG TY CO PHAN SANH S XAY DNG THANG BNH

CHNG T GHI SO
So: 06

Quy I/2007
Thang Bnh, ngay 31 thang 03 nam 2007 Trch yeu Chi ph khac bang tien Tong cong Ke toan trng lap phieu
(Ky, ghi ho ten) ten)

So hieu TK N Co 627 111

Thanh tien 5.388.273 5.388.273 Ngi

(Ky, ghi ho

SVTH: Nguyen Th Vy Nhan Trang 37

 Chuyen e thc tap tot nghiep Th Le Minh

GVHD: Huynh

Can c vao chng t ghi so ke toan tien hanh ghi vao so cai tai khoan 627.
CONG TY CO PHAN SANH S XAY DNG THANG BNH

SO CAI
Quy I/2007

TK 627

Thang Bnh, ngay 31 thang 03 nam 2007

Nga y ghi so Chng t So Nga y Dien giai TK oi ng So hieu TK N Co

31/3 31/3

03 04

Khau hao TSC Tien lng va cac khoan trch theo lng Chi ph dch vu mua ngoai Vat t khac Chi ph khac bang tien Tong cong

214 334 338 111 153 111

31/3 31/3 31/3

05

06

10.000.0 00 16.200.0 00 3.078.00 0 37.169.1 93 4.955.18 0 5.388.27 3 76.790. 646

* Tong hp chi ph san xuat. Cuoi thang can c vao chng t ghi so va so cai tai khoan, ke toan tien hanh tap hp chi ph phat sinh trong ky vao TK 154 "Chi ph san xuat kinh doanh d dang" e phuc vu cho cong tac tnh gia thanh.

SVTH: Nguyen Th Vy Nhan Trang 38

 Chuyen e thc tap tot nghiep Th Le Minh

GVHD: Huynh

CONG TY CO PHAN SANH S XAY DNG THANG BNH

BANG TONG HP CHI PH SAN XUAT

Quy I/2007
Thang Bnh, ngay 31 thang 03 nam 2007 TT 01 02 03 Danh muc chi ph Chi ph nguyen vat lieu trc tiep Chi ph nhan cong trc tiep Chi ph san xuat chung Chi ph nhan vien quan ly phan xng Khau hao TSC Chi ph dch vu mua ngoai Chi ph khac bang tien Vat t khach Tong cong So tien 96.601.840 34.371.450 76.790.646 19.185.607,21 10.000.000 37.169.193 5.388.273 4.955.180 207.763.936 Ngi lap

Ke toan trng bang

(Ky, ghi ho ten)

(Ky, ghi ho ten)

TK s dung va phng phap hach toan. e theo doi chi ph san xuat kinh doanh phat sinh trong ky, ke toan s dung TK 154 "Chi ph san xuat kinh doanh d dang" Noi dung va ket cau tai khoan TK 154 Chi ph vat t trc tiep Gia tr phe lieu thu nhan cong trc tiep, hoi, gia tr vat lieu chi ph san xuat chung nhap lai kho. phat sinh trong ky lien quan en san xuat san pham va chi ph lao vu, dch vu. Chi ph san xuat kinh doanh d dang cuoi ky. SVTH: Nguyen Th Vy Nhan Trang 39

 Chuyen e thc tap tot nghiep Th Le Minh * Phng phap hach toan. N TK 154 Co TK 621 N TK 154 Co TK 621 N TK 154 Co TK 621 : 96.601.840 : 96.601.840 : 34.371.450 : 34.371.450 : 76.790.646 : 76.790.646

GVHD: Huynh

* Ket chuyen chi ph nguyen vat lieu trc tiep.

* Ket chuyen chi ph nhan cong trc tiep.

* Ket chuyen chi ph san xuat chung.

Can c vao bang tong hp san xuat kinh doanh, ke toan lap chng t ghi so vao so cai TK 154.

CONG TY CO PHAN SANH S XAY DNG THANG BNH

CHNG T GHI SO
Quy I/2007
Thang Bnh, ngay 31 thang 03 nam 2007 Trch yeu Ket chuyen chi ph san xuat phat sinh trong ky. Tong cong Ke toan trng phieu
(Ky, ghi ho ten)

So hieu tai khoan N Co 154 621 622 627

Thanh tien

96.601.840 34.371.450 76.790.646 207.763.936 Ngi lap

(Ky, ghi ho ten)

SVTH: Nguyen Th Vy Nhan Trang 40

 Chuyen e thc tap tot nghiep Th Le Minh

GVHD: Huynh

CONG TY CO PHAN SANH S XAY DNG THANG BNH

SO CAI

TK154

" Chi ph san xuat kinh doanh d dang"

Nga y ghi so Chng t Nga So y TK oi ng Thanh tien N Co

Dien giai

31/03 31/03 31/03

01 02 0306

31/0 Ket chuyen chi ph 3 nguyen vat lieu 31/0 Ket chuyen chi ph 3 nhan cong trc tiep 31/0 Ket chuyen chi ph 3 san xuat chung

621 622 627

96.601.84 0 34.371.45 0 76.790.64 6

Tong cong

207.763. 936

Do quy trnh san xuat n gian, san pham san xuat ra trong thi gian tng oi dai, quy trnh san xuat lien tuc, hach toan ke toan theo quy nen gia tr san pham d dang cuoi ky khong co. 4. Tnh gia thanh san pham: 4.1- oi tng tnh gia thanh san pham: oi tng tnh gia thanh san pham: La cac san pham do phan xng san xuat ra. Do ac iem cua san pham. Do quy trnh san xuat san pham cua phan xng san xuat at cao lanh nen gia thanh c tnh theo san pham hoan thanh nhap kho. 4.2- Phng phap tnh gia thanh: e tnh gia thanh san pham cong ty ap dung theo phng phap he so theo phng phap nay gia thanh c ap dung cac phng phap sau: Bc 1: Gia thanh thc te cho cac loai san pham. Tong gia thanh gia tr san pham chi ph phat sinh chi ph san pham SVTH: Nguyen Th Vy Nhan Trang 41

 Chuyen e thc tap tot nghiep GVHD: Huynh Th Le Minh = + Thc te d dang au ky trong ky d dang cuoi ky Bc 2: Xac nh h so tnh oi tng loai san pham. Bc 3: Quy oi so lng san pham ve cung mot loai chuan. So lng san pham quy nh = Qi x Hi Trong o: Qi: So lng san pham quy oi loai i
Tong gia thanh So lng san pham trao oi

Hi: He so quy oi san pham loai i. Z n v san pham =

- Tnh gia thanh san pham at cao lanh. Gia thanh thc te: Do trong qua trnh san xuat khong co gia tr san pham d dang au ky va gia tr san pham d dang cuoi ky, nen tong gia thanh thc te chnh la nhng chi ph phat sinh trong ky lien quan en qua trnh san xuat. - Tong gia thanh thc te 207.763.936. Trong quy I/2007 doanh nghiep a san xuat ra 1.795m3 at cao lanh (can c vao bang ke thanh pham nhap kho? gia thanh n v c tnh. Z n v = =
Tong gia thanh So lng san pham hoan thanh nhap kho

207.763.936 1.795

= 115.745.925,3/m3.

T phng phap tnh gia thanh tren, ta co bang tnh gia thanh san pham hoan thanh nhap kho trong quy I/2007.

SVTH: Nguyen Th Vy Nhan Trang 42

 Chuyen e thc tap tot nghiep Th Le Minh

GVHD: Huynh

CONG TY CO PHAN SANH S XAY DNG THANG BNH

BANG TNH GIA THANH SAN PHAM HOAN THANH NHAP KHO
Ten san pham: at cao lanh XT: m3 So lng; 1.795

Thang Bnh, ngay 31 thang 03 nam 2007

Chia ra cac khoan muc Chi ph Chi ph nhan Chi ph NVL trc cong san xuat tiep trc tiep 96.601.840 96.601.840 53.817.181, 06 34.371.450 34.371.450 19.148.440, 11 76.790.646 76.790.646 42.780.304, 18

TT

Ch tieu

Tong so tien

1 2 3

Tong chi ph phat sinh Tong gia thanh Gia thanh n v san pham

207.763.93 6 207.763.93 6 115.745.92 5,3

Thu trng n v Ngi lap bang

(Ky, ong dau) (Ky, ghi ho ten)

Phu trach ke toan

(Ky, ghi ho ten)

SVTH: Nguyen Th Vy Nhan Trang 43

 Chuyen e thc tap tot nghiep Th Le Minh

GVHD: Huynh

PHAN III
HOAN THIEN KE TOAN CHI PH SAN XUAT VA TNH GIA THANH TAI CONG TY CO PHAN SANH S XAY DNG THANG BNH I. ANH GIA THC TRANG KE TOAN CHI PH SAN XUAT TNH GIA THANH TAI CONG TY CO PHAN SANH S XAY DNG THANG BNH: 1. Nhan xet chung ve cong tac ke toan va ke toan tap hp chi ph tnh gia thanh tai cong ty: Cong ty co phan sanh s xay dng Thang Bnh tuy phai trai qua nhieu lan tach nhap nhng cong ty co oi ngu cong nhan nhiet tnh, tay nghe cao, cong tac quan ly ieu hanh san xuat nhp nhang, luon nang cao tinh than trach nhiem. Bo may quan ly gon nhe, quan he trc tuyen khong qua nhng phong ban chc nang nen ch ao kp thi cho san xuat, cong ty a xay dng c nh mc tieu hao nhien lieu, vat lieu trc tiep, phuc vu trc tiep cho san xuat hang nam. To chc bo may ke toan theo mo hnh ke toan tap trung, trc tuyen va ap dung hnh thc chng t ghi so la rat phu hp vi quy mo san xuat cua cong ty v qua trnh ghi chep vao so n gian thuan li, gon nhe, tao ieu kien cho viec tap hp chi ph d dang. So lieu phat sinh eu ghi chep phan anh ay u vao so chi tiet cung nh so tong hp. Hang thang to chc oi chieu gia kho, quy va ke toan cuoi ky thanh lap Hoi ong kiem la TSC, vat t thanh pham san pham d dang nguyen lieu, vat lieu kp thi phat hien nhng sai sot thieu tha tien hanh x ly va ieu hanh kp thi, bao cao quyet toan lap ay u ung nh che o ke toan quy nh. 2. Nhng mat ton tai ve hach toan chi ph tnh gia thanh tai cong ty: Bo may ke toan tai cong ty cha c nganh chu quan va lanh ao quan tam ao tao boi dng thng xuyen, nham nang cao nghiep vu chuyen mon nh che o ke toan mi. SVTH: Nguyen Th Vy Nhan Trang 44

 Chuyen e thc tap tot nghiep GVHD: Huynh Th Le Minh Nguyen vat lieu cuoi ky cha tien hanh kiem ke (at nhap kho ben ngoai tri) e xac nh chnh xac lng nguyen lieu tieu hao e co c s kiem tra chat lng san pham phan au ha gia thanh va xay dng mot nh mc tieu hao mi phu hp hn. Nguyen lieu chnh e san xuat san pham tai cong ty la at nhng cong ty khong co ni e bao quan ch nhap vao ben ngoai tri e dan en lng hao hut nguyen lieu. Chng t luan chuyen cha c thc hien ung hay noi u hn la viec thc hien nhng chng t nay con nhieu han che, thieu sai sot. e ngh quy cong ty can trao doi them kien thc ve tai khoan mi cho oi ngu lam cong tac ke toan cung nh viec hach toan cac khoan chi ph can thiet cho cac oi tng theo doi tng tai khoan s dung chng t va viec ghi chep chng t can ay u hn, phu hp hn vi che o ke toan mi cua Bo tai chnh va gop phan ay manh doanh nghiep vng vang i len trong thi ai mi. II. CAC PHNG PHAP CUA BAN THAN NHAM HOAN THIEN KE TOAN TAP HP CHI PH TNH GIA THANH TAI CONG TY: Trong thi gian thc tap tai cong ty em nhan thay rang chi ph san xuat kinh doanh trong cac doanh nghiep san xuat la mot ch tieu rat quan trong, ha thap chi ph kinh doanh la ha thap gia thanh san pham cua doanh nghiep. Do vay ke toan can phai to chc hach toan chnh xac cac khoan muc chi ph, quan ly mot cach chat che e tiet kiem chi ph san xuat tai cong ty. Nhat la trong c che th trng hien nay, viec tiet kiem chi ph nang cao chat lng san pham la ieu can quan tam hang au oi hoi ke toan phai xac nh oi tng tap hp chi ph phu hp vi tnh hnh, ac iem cua n v. To chc ghi chep ay u va hach toan tong hp chi ph ung khoan muc va am bao theo ung cac bc nh che o ke toan Nha nc ban hanh. nh ky phai tien hanh phan tch tnh hnh thc hien chi ph e cung cap thong tin kp thi cho lanh ao e lanh ao co bien phap can oi chi ph, khac phuc nhng thieu sot, phan au ha gia thanh nang cao chat SVTH: Nguyen Th Vy Nhan Trang 45

 Chuyen e thc tap tot nghiep GVHD: Huynh Th Le Minh lng san pham, thay oi mau ma, nang cao tay nghe e am bao nang cao chat lng san pham. * oi vi nha trng: Qua thi gian hoc tap, ren luyen kien thc chuyen mon tai Trng Cao ang ong A, vi s nhiet tnh gian day cua quy thay co bo mon, s tan tam giup cua co giao chu nhiem va giao vien hng dan. Cung vi s no lc cua ban than, em a tiep thu c nhng kien thc chuyen mon trong qua trnh hoc tap cung nh s nhan thc hieu biet ve thc te trong thi gian thc tap va qua. en nay em a hoan thanh e tai thc tap tot nghiep "Ke toan chi ph san xuat va tnh gia thanh san pham tai x nghiep van tai va khai thac mo Bnh Quy thuoc cong ty co phan sanh s xay dng Thang Bnh" * Y kien e xuat: Nha trng can tiep tuc phat huy cong tac giang day va khong ngng thay oi mi cach day e viec ao tao ngay cang at chat lng cao. Trong nen kinh te m ca hien nay viec ap dung phan mem ke toan cac n v rat thong dung nen em mong rang nha trng se cho chung em tiep can mon ke toan may nhieu hn na.

KET LUAN
ieu kien hien nay, th trng la van e song con cua doanh nghiep, th trng tac ong rat ln en s cua cac doanh nghiep san xuat e va phat trien oi hoi doanh nghiep phai m rong san xuat, phai nang cao chat lng san pham e tao uy tn tren th trng, viec tap hp chi ph san xuat chnh xac e san pham lam ra phan anh ung gia thanh san xuat la mot van e rat can thiet, tao ieu kien cho ngi quan ly e ra nhng bien phap hu hieu trong quan ly tiet kiem chi ph san xuat e ha gia thanh san pham tao c s vng chac cho s va phat trien cua doanh nghiep. SVTH: Nguyen Th Vy Nhan Trang 46

Trong

 Chuyen e thc tap tot nghiep GVHD: Huynh Th Le Minh Do o cong tac theo doi tap hp chi ph san xuat va tnh gia thanh san pham c tien hanh chnh xac, ay u, cung cap nhng thong tin kp thi cho nha quan ly la het sc quan trong cua bo phan ke toan. Qua mot thi gian thc tap tai cong ty co phan sanh s xay dng Thang Bnh c s giup tan tnh cua Ban lanh ao va bo phan ke toan cong ty cho en nay em a hoan thanh chuyen e cua mnh. Do ieu kien thc tap tai cong ty trong thi gian ngan, hn na la hoc sinh con ang ngoi tren ghe nha trng, kinh nghiem hieu biet con non kem nen khong tranh khoi nhng nhan nh chu quan cua mnh trong viec tap hp chi ph tnh gia thanh san pham. Vi nhng kien thc c trang b trng e ap dung vao thc te la mot viec kho khan. Em mong thay co va Ban lanh ao phong ke toan cong ty gop y cho em hoan thien hn ve kien thc va thc tien e em nang cao tay nghe cua mnh va van dung chuyen mon vao thc tien vao cong tac ke toan sau nay. Mot lan na em xin chan thanh cam n thay co bo mon ke toan Trng Cao ang ong A, cam n cac co, chu, anh, ch phong ke toan Cong ty co phan sanh s xay dng Thang Bnh va xin cam n co Huynh Th Le Minh a trc tiep hng dan tao ieu kien giup em hoan thanh tot chuyen e nay. Cuoi cung em xin chuc cong ty co phan sanh s xay dng Thang Bnh thanh cong tren thng trng, thanh that gi en quy thay co Trng Cao ang ong A, Ban lanh ao phong ke toan cong ty li cam n. Chuc sc khoe va li cam n chan thanh nhat. SINH VIEN THC HIEN Nguyen Th Vy Nhan

SVTH: Nguyen Th Vy Nhan Trang 47