Chuyn tt nghip

K ton nguyn liu

vt liu

phn m u Trong cng cuc i mi v pht trin kinh t ca nc ta hin nay ngy cng c thm nhiu doanh nghip(DN) ra i v pht trin ln mnh khng ngng.Khng ch phi cnh tranh vi cc DN trong nc m cc DN sn xut cn phi i ph vi cc mt hng nhp ngoi ca cc hng nc ngoi. ng vng v pht trin trong mi cnh tranh gay gt ca c ch th trng, cc DN phi xc nh c cc yu t u vo hp l sao cho kt qu ca u ra l cao nht, vi gi c v cht lng sn phm c sc ht vi ngi tiu dng. Mt yu t u vo khng th thiu ca qu trnh sn xut l nguyn liu vt liu. Nguyn liu vt liu l c s vt cht ch yu cu thnh sn phm mi, nn cht lng sn phm s ph thuc phn ln vo nguyn liu vt liu sn xut ra sn phm . Nguyn liu vt liu lun chim t trng ln trong gi thnh sn phm. Nu chng ta qun l cht ch nguyn liu vt liu t khu thu mua n khu s dng s va p ng c y nhu cu sn xut, tit kim h thp gi thnh sn phm, va chng cc hin tng xm phm ti sn ca cc n v v c nhn. Sau mt thi gian thc tp ti cng ty qun l ng st Ngh Tnh(CTQLSNT) em nhn thy tm quan trng ca yu t u vo nguyn liu vt liu cng nh vic hch ton nguyn liu vt liu, em la chn nghin cu tiNguyn liu vt liu CTQLSNT nhm i su tm hiu thc t v cng tc k ton nguyn liu vt liu trong mt doanh nghip, tm ra nhng mt mnh v mt s hn ch trong cng tc qun l v hch ton nguyn liu vt liu cng ty t rt ra nhng kinh nghim qu bu v mnh dn xut mt s kin vi mong mun gp mt phn nh hon thin hn na cng tc k ton nguyn liu vt liu ca cng ty. B cc ca chuyn tt nghip: Ngoi phn m u v kt lun cn bao gm nhng ni dung chnh sau: Chng I- Tnh hnh t chc k ton nguyn liu vt liu cng ty qun l ng st Ngh Tnh. Chng II- Nhn xt v cng tc k ton ca Cng ty qun l ng st Ngh Tnh.

SV: Nguyn Th H Xuyn Lp: KTDN K3-03

Chuyn tt nghip

K ton nguyn liu

vt liu

Chng I-Tnh hnh t chc k ton nguyn liu vt

liu cng ty qun l ng st ngh tnh. I.c im tnh hnh chung ca Cng ty qun l ng st(QLS) Ngh Tnh 1.Qu trnh hnh thnh v pht trin ca Cng ty QLS Ngh Tnh 1.1.S lc v lch s pht trin ca cng ty Cng ty qun l ng st Ngh Tnh l mt cng ty trc thuc trc tip Cng ty lin hp vn ti ng st khu vc 1(L mt trong ba cng ty lin hp ca Ngnh ng St Vit Nam) Tin thn ca Cng ty QLS Ngh Tnh l quc doanh ho xa Lin khu 4, c thnh lp t thng 1 nm1948, c nhim v phc v khng chin chng Php trn a bn cc tnh nam khu 4 c. Sau ho bnh lp li thng 6 nm 1954 i tn thnh quc doanh ng Gong H Tnh Thng 4 nm1965 Quc doanh ng Gong H Tnh c i thnh Cng ty ng Gong trc thuc b giao thng vn ti. Nm 1976 i tn thnh x nghip ng st Ngh Tnh nayl cng ty qun l ng st Ngh Tnh, c nhim v qun l, duy tu sa cha ng st.Tr s Cng ty ng ti Phng L Li, Thnh ph Vinh, Tnh Ngh An 1.2.Quy m hot ng ca cng ty Cng vi vic nng cao nng lc sn xut kinh doanh th cng ty cng ng thi m rng quy m hot ng qua tng nm.Cho n nay, cng ty t c nhng kt qu nht nh, s lng cn b cng nhn vin(CBCNV) ca cng ty mi nm li c mt s thay i khng nhng v s lng m cht lng cng ngy mt nng cao. iu c th hin thng qua bng tng hp s lng CBCNV qua ba nm gn y: SV: Nguyn Th H Xuyn Lp: KTDN K3-03

Chuyn tt nghip

K ton nguyn liu

vt liu
Ch tiu Tng s nhn vin Trong i hc Cao ng Trung cp Cng nhn k thut Cng nhn lnh ngh Nm 2007 649 12 15 22 109 491 Nm 2008 657 15 17 19 112 494 Nm 2009 671 20 18 14 118 501

Khng ch m rng quy m v lao ng m cng ty cn y mnh m rng quy m SXKD, nh sn lng sn xut tng dn qua tng nm.Ta c th thy s pht trin ca cng ty qua nhng nm gn y nh sau: ST Ch tiu vt Nm 2007 Nm 2008 Nm 2009 T 1 Doanh thu 37,695,536, 47,920,961, 64,150,076, ng 771 313 757 2 Li nhun sau 130,656, 181,168, 333,807, thu ng 250 286 326 3 Np ngn sch 3,070,259, 3,450,676, 5,115,200, NN ng 000 000 000 1.3.Nhim v sn xut kinh doanh. Nhim v sn xut chnh ca Cng ty l qun l v duy tu,sa cha thng xuyn on ng st trong phm vi tnh Ngh Tnh(Nay l hai tnh Ngh An v H Tnh) Khng ngng nng cao cht lng cng tc duy tu bo dng lm cho trng thi cu ng trn tuyn ng trong phm vi qun l ngy mt tt hn m bo chy tu an ton, m thun theo yu cu tc quy nh. Ngoi ra Cng ty cn lm mi mt s nh ca v i tu mt s km ng st theo yu cu trong phm vi cng ty qun l. 2. H thng v c cu b my v t chc sn xut kinh doanh v qun l sn xut kinh doanh. S t chc b my qun l sn xut-kinh doanh Gim c cng ty SV: Nguyn Th H Xuyn Lp: KTDN K3-03

Chuyn tt nghip

K ton nguyn liu

vt liu

Ph gim c

Ph gim c

Ph gim c Phn g ti v Phn g TCL-TL Phn g KT

XNSX VL v XDCT

Phn g KHVT

Phn g HCTH

Phn g yt

i i 5 Cung 21 my kin cu Cung chn trc ng Vi m hnh b my qun l sn xut kinh doanh nh trn mi b phn phng ban c chc nng, nhim v nht nh: -Gim c:Chu trch nhim lnh o v qun l ton b mi hot ng ca cng ty.Trc tip ph trch phng t chc-lao ng- tin lng v phng ti v. -Ph gim c:Trc tip qun l ch o cc phng ban, thc hin nhim v cp trn giao ph. -X nghip SXVL v XDCT: sn xut vt liu, vt t chuyn nghnh, xy dng cc cng trnh giao thng , cng trnh dn dng. -Phng k thut: c chc nng nhim v l ch o k thut v tt c cc mt sn xut ca cng ty. -Phng ti v: C chc nng nhim v l tham mu cho gim c cng ty v cng tc ti chnh, thng qua ng tin gim st mi hot ng SXKD ca cng ty -Phng hnh chnh tng hp:C chc nng nhim v l t chc cng vic c tnh cht hnh chnh, qun l lu tr cng vn ti liu -Phng y t: C chc nng nhim v l chm lo sc kho cho ton cn b cng nhn vin trong ton cng ty. -Phng t chc-lao ng- tin lng: Theo di tnh hnh thanh ton lng, ph cp BHXH,BHYT,KPC -Phng k hoch-vt t:C chc nng nhim v l chu trch v cng tc xy dng v ch o thc hin k hoach SXKD. -1 xng c kh b tr sn xut. -1 i kin trc c nhim v duy tu sa cha h thng nh ca.

Xng c kh

SV: Nguyn Th H Xuyn Lp: KTDN K3-03

Chuyn tt nghip

K ton nguyn liu

vt liu
-1 i my chn c nhim v sa cha thng xuyn cc im xung yu. -5 cung cu, mi cung c nhim v duy tu bo qun cu trong phm vi n v qun l. -21 cung ng, mi cung c nhim v qun l duy tu,sa cha on ng trong phm vin v qun l.

3.Tnh hnh chung v cng tc k ton. 3.1. Hnh thc t chc cng tc k ton ca cng ty:Cng ty p dng hnh thc tp trung. 3.2,C cu b my k ton.
S t chc b my k ton ca cng ty K ton trng K ton tng hp

K ton thanh ton

K ton ngn hng

K ton TSC

K ton vt t

Th qu

Chc nng, nhim v ca tng b phn: -K ton trng: gip gim c t chc ch o thc hin ton b cng tc k ton ti chnh, thng tin kinh t trong ton cng ty theo c ch qun l mi, theo ng php lnh ca nh nc. Chu trch nhim trc gim c cng ty v cng tc k ton ti chnh ca cng ty mnh. -K ton tng hp: Tng hp hch ton chi tit thu chi qu tin mt, tng hp v lp bo co k ton,phn tch hot ng kinh t. Theo di cc khon thanh ton ni b v cc khon thanh ton ni chung. Thay trng phng iu hnh mi hot ng ti chnh. -K ton thanh ton: C nhim v lp phiu thu chi tin mt, Theo di tng hp v ln s thu chi tin mt, lp bo co tn qu. -K ton TSC: Theo di s bin ng ca TSC v lp bo co tng hp,lp s, th theo di chi tit TSC,theo di thanh l TSC. -K ton ngn hng: Theo di lm th tc thanh ton vi ngn sch, lp sc, u nhim chi, lp k hoch vn lu ng.

SV: Nguyn Th H Xuyn Lp: KTDN K3-03

Chuyn tt nghip

K ton nguyn liu

vt liu
-K ton vt t: Theo di s bin ng nhp xut tn kho vt t, theo di cht lng vt t, nh l i chiu vt t tha thiu.Tng hp v hch ton chi tit vt t, cng c lao ng v phn b chi ph vt t cho i tng chu phn b. -Th qu: C nhim v kim tra, sot st tnh hp l, hp l ca chng t qu Tin mt v cp pht tin mt theo phiu chi c xc lp, qun l tin mt, tng hp vo s qu tin mt cc chng t thu chi ri chuyn cho b phn k ton hch ton vo s. 3.3.Hnh thc s k ton m cng ty ang p dng: cng ty p dng hnh thc k ton trn my vi tnh da theo hnh thc Nht k chung. Hnh thc nht k chung s dng cc loi s: S nht k chung, s th chi tit, s ci Quy trnh k ton trn my theo hnh thc Nht k chung S, th chi tit Nht k chung S ci Bng cn i TK S sch Chng t k ton My tnh Bo co Bo co ti chnh Bo co thu B.co ni nghnh Bng biu khc

3.4.Phng php hch ton k ton hng tn kho: cng ty p dng phng php k khai thng xuyn. 3.5.Phng php k ton chi tit hng tn kho: cng ty p dng phng php ghi th song song. 3.6.Phng php nh gi sn phm d dang: cng ty khng nh gi sn phm d dang 3.7.Phng php tnh gi thnh: cng ty p dng phng php trc tip 3.8.Phng php tnh tr gi xut kho ca vt t, sn phm, hng ho: cng ty p dng phng php bnh qun gia quyn. 3.9.Phng thc bn hng ca cng ty l:Cng ty bn hng cho Tng cng ty, ban c s h tng ch khng bn ra th trng 3.10.Phng php np thu GTGT: cng ty p dng phng php khu tr. 3.11.K k ton:cng ty p dng k k ton theo thng. SV: Nguyn Th H Xuyn Lp: KTDN K3-03

Chuyn tt nghip

K ton nguyn liu

vt liu
3.12.Ch k ton doanh nghip: c ban hnh theo quyt nh s 15/2006/Q-BTC ngy 20/03/2006 ca b trng b ti chnh. II. Thc trng t chc k ton nguyn liu vt liu cng ty qun l ng st ngh tnh. 1. Cng tc qun l chung v nguyn liu vt liu. 1.1. Ngun nhp nguyn liu vt liu v mc ch xut nguyn liu vt liu -Ngun nhp: Cng ty QLS Ngh Tnh nhp vt liu ch yu l do mua ngoi, cng ty khng ch mua nguyn liu vt liu trong tnh m cng ty cn mua ca mt s nh cung cp cc tnh khc. -Mc ch xut : Ngnh ngh kinh doanh ca cng ty l sa cha c s h tng nn mc ch xut nguyn liu vt liu ch yu l d duy tu sa cha cu ng. 1.2. Phn loi nguyn liu vt liu. Vt liu s dng trong cng ty bao gm nhiu th, loi khc nhau v cng dng tnh nng l ho hc, phm cp cht lng. Do vy d qun l v hch ton chnh xc nguyn liu vt liu th cng ty tin hnh phn loi nguyn liu vt liu thnh vt liu chnh, vt liu ph v vt liu khc. -Vt liu chnh: bao gm cc loi vt liu dng duy tu sa cha ng, cu, nh nh t vt cc loi, inh cc loi, xi mng, st thp, g -Vt liu ph v cc loi vt liu khc: Khng tham gia cu thnh thc t sn phm, nhng vt liu ph cng c tc dng nht nh v cn thit cho qu trnh sn xut nh nhin liu, ph tng thay th v ph liu thu hi.Trong : +nhin liu: Xng, du.. +Ph tng thay th: vng bi, bnh rng, m phanh +Ph liu thu hi: Vt st b hng, ct thp t vt b tng 1.3. nh gi nguyn liu vt liu. 1.3.1. Gi tr nguyn liu vt liu nhp kho Vt liu ca cng ty ch yu l ngun mua ngoi, ngoi ra cn c mt s vt liu t ch, vt liu l ti sn lu ng i hi nh gi theo gi tr thc t. Gi thc t ca nguyn liu vt liu nhp kho c tnh theo cng thc sau: Gi thc t = gi mua + chi ph thu NLVL nhp kho cha c thu mua thc t *VD: Trch s liu thng 01/2010 ,vo ngy 31/01/2010 ng liu ng Cm mua 1176m3 dm 2,5*5v nhp kho, gi mua cha c thu GTGT l 188,911,480 ng.Theo phiu nhp kho s 115. SV: Nguyn Th H Xuyn Lp: KTDN K3-03

Chuyn tt nghip

K ton nguyn liu

vt liu
Gi mua thc t ca dm 2,5*5 nhp kho l 188,911,480 ng, n gi nhp kho l 160,639 ng. 1.3.2. Gi tr nguyn liu vt liu xut kho Cng ty p dng phng php tnh gi NLVL xut kho theo phng php bnh qun gia quyn. Gi thc t xut kho c tnh theo cng thc: Gi thc t S lng n gi NLVL = NLVL * thc t Xut kho xut kho bnh qun Trong : n gi Gi thc t tn u thng + Gi thc t nhp trong thng Thc t = Bnh qun S lng tn u thng + S lng nhp trong thng *VD: Trch s liu trong thng 01/2010 vo ngy 31/01/2010 cng ty xut 21m3 dm 2,5*5 cho cu ng La Kh duy tu bo qun ng theo phiu xut kho s 1241. Bit rng dm 2,5*5 khng c tn u thng. Vo cui thng k ton tnh: n gi thc t bnh 188,911,480 + 127,262,000 Qun cui thng = = 163,736 Ca dm 2,5*5 1176 + 755 y l gi thc t xut kho trong thng 01/2010 ca dm2,5*5 1.4. Cng tc qun l nguyn liu vt liu. Cng ty xy dng h thng kho cha vt t thun tin cho vic nhp, xut kho nguyn liu vt liu. -Nguyn liu vt liu mua v phi c kim nghim mt cch y v s lng, cht lng ri mi cho nhp kho. -nh k hoc t xut cng ty c th kim k nguyn liu vt liu trong kho d nh gi nguyn liu vt liu hin cn trong kho c v s lng v gi tr ti thi im kim k lm cn c xc nh trch nhim trong vic qun l nguyn liu vt liu tha thiu bao nhiu. 2. Th tc nhp v xut kho nguyn liu vt liu cng ty. 2.1. Th tc nhp kho. 2.1.1. Ti kho Khi nguyn liu vt liu v n ni, cn c vo ho n, bin bn kim nghim vt t phng vt t kim tra tnh hp l, hp php,hp l ca ho n i chiu vi hp ng k(nu c) v chng loi cht lng, s

SV: Nguyn Th H Xuyn Lp: KTDN K3-03

Chuyn tt nghip

K ton nguyn liu

vt liu
lng,quy cch vt t th phng k hoch vt t lp phiu nhp kho thnh 3 lin(t giy than vit mt ln).Trong : -Lin 1:Lu ti quyn -Lin 2:Do th kho gi v chuyn cho phng ti v. -Lin 3:Giao li cho ngi giao hng thanh ton 2.1.2. Ti phng ti v. Sauk hi nhn c phiu nhp kho do phng k hoch vt t lp, k ton vt t tin hnh lp phiu nhp kho trn my tnh. lp phiu NK trc tin k ton phi vo phn h Kho, sau d chn phn nhp kho, trn mn hnh xut hin mt phiu nhp kho mi, cng vic ca k ton l nhp cc thng tin cn thit theo mu quy nh. *em xin trch dn phiu nhp kho do k ton vt t lp trn phn mm k ton my(trch s liu thng 01/2010
Mu s- 01-VT
(Ban hnh theo Q s 15/2006/Q-BTC Ngy 29/03/2006 ca b trng BTC

Phiu nhp kho Ngy 31 thng 01 nm 2010 S : 115 H tn ngi giao hng: a ch: Theo ho n s: Cp ngy Ca: Tn CT/H: NV giao dch: Din gii: ng Liu ng Cm nhp kho vt t Nhp ti kho: kho vt liu a im: V ST M vt Tn vt tVT Lng n gi Thnh T t ,hng ho tin 3 1 V062 dm2,5*5 M 1,176. 160,63 188,911, 0 9.0 480 Tin 188,91 hng 1,480 Thu sut GTGT: 0% Thu GTGT 0 Tng 188,91 cng 1,480 -Tng s tin(vit bng ch): Mt trm tm mi tm mI tm triu chin trm mi mt nghn bn trm tm mi ng. -S chng t gc km theo: SV: Nguyn Th H Xuyn Lp: KTDN K3-03

Chuyn tt nghip

K ton nguyn liu

Th kho (k, h tn) K ton trng (k, h tn)

vt liu
Trng phng Gim c (k, h tn) (k, ho tn) Ngi giao hng (k, h tn)

2.2.Th tc xut kho. 2.2.1. Ti kho Vt t trong kho ca cng ty ch yu l xut dng duy tu sa cha cu ng, Phiu xut kho do phng k hoch vt t lp thnh 3 lin(t giy than vit mt ln).Trong : -Lin 1: Lu ti quyn -lin 2: Th kho gi ghi th kho v chuyn cho phng ti v. -Lin 3: Giao cho ngi nhn hng. Sauk hi lp phiu xong, ngi lp phiu v k ton trng k xong, chuy n cho gim dc duyt, giao cho ngi nhn hng cm phiu xung kho nhn hng. Sauk hi xut kho, th kho ghi vo ct2 s lng thc xut ca tng th vt liu, ghi ngy, thng, nm xut kho v k vo phiu xut kho. 2.2.2. Ti phng ti v. SV: Nguyn Th H Xuyn Lp: KTDN K3-03

Chuyn tt nghip

K ton nguyn liu

vt liu
Sau khi th kho ghi vo th kho, phiu xut kho c chuyn cho phng ti v k ton nhp s liu vo my tnh theo quy trnh ca k ton my. Cng tng t nh th tc Nhp kho k ton vt t cng vo phn h Kho, ri chn mc xut kho, xut hin mt phiu Xut kho mi th k ton tin hnh nhp cc d liu cn thit vo mu ny.Cui thng, k ton tnh ra n gi thc xut ca tng th nguyn liu vt liu.vic tnh ton n gi thc xut ca nguyn liu vt liu xut kho k ton khng phi tnh ton m cng vic ny u do phn mm k ton t tnh. *em xin trch dn phiu xut kho do k ton vt t lp trn phn mm my tnh(trich s liu thng 01/2010)
Mu s01-VT
(Ban hnh theo Q s 15/2006/Q-BTC Ngy 29/03/2006 ca b trng BTC

Ca:

Phiu xut kho Ngy 31 thng 01 nm 2010 S : 1241 H tn ngi nhn hng: a ch: Theo ho n s: Cp ngy:

Tn CT/H: DTBQ ng(vt liu) NV giao dch: Din gii: Xut VT cho C La Kh Xut ti kho: Kho vt liu a im: V ST M Tn vt t.hng v Lng n gi Thnh tin T vtt ho t 1 V062 dm2,5*5 M3 21.0 163,736 3,438, .0 448 3,43 Tin hng 8,448 Thu sut GTGT: -1.VND Thu GTGT 0 3,43 Tng cng 8,448 - Tng s tin(vit bng ch): Ba triu bn trm ba mI tm nghn bn trm bn mi tm ng SV: Nguyn Th H Xuyn Lp: KTDN K3-03

Chuyn tt nghip

K ton nguyn liu

vt liu
- S chng t gc km theo: Trng phng Ngi nhn hng Gim c (k,h tn) (k,h tn) (k,h tn) Th kho K ton trng (k,h tn)

(k,h tn)

3. Quy trnh k ton nguyn liu vt liu theo phn mm k ton my. Hch ton chi tit nguyn liu vt liu l vic kt hp gia th kho v phng ti v trn cng c s cc chng t nhp, xut kho nhm theo di, gim st mt cch cht ch vic nhp xut tn kho theo tng loi, tng th nguyn liu vt liu. thun tin theo di v qun l NLVL mt cch d dng v cht ch Cng ty QLS Ngh Tnh s dng phn mm k ton do Tng cng ty t thit k v ci t cho cng ty.y l phn mm k ton c th dng ring cho ngnh ng st nn n khc vi cc phn mm k ton khc. Trnh t k ton NLVL c khi qut theo s sau:

SV: Nguyn Th H Xuyn Lp: KTDN K3-03

Chuyn tt nghip

K ton nguyn liu

vt liu
Cc bng tng hp Phiu nhp kho Th kho k ton S nht k chung S ci Bo co ti chnh nh k 10 ngy, nhn vin k ton n kho kim tra vic ghi chp ca th kho, sau nhn chng t nhp, xut kho v phng ti v. Ti phng ti v, k ton vt t kim tra chng t. Cn c chng t nhp, xut kho ly kho k ton vt t tin hnh nhp cc phiu nhp kho vo my tnh theo mu sn ca phn mm k ton m cng ty s dng.Sau cc s liu cc phiu nhp kho, phiu xut kho ny s c phn mm my tnh x l v t ng a vo th kho k ton. Cui thng, k ton tnh ra gi thc t xut kho ca nguynliu vt liu. Vic tnh ton do my tnh t lm, s liu s c hon chnh th kho k ton. T th kho k ton c lp chi tit cho tng loi NLVL th bng k xut kho c hon chnh. chi tit hn phn mm k ton li tin hnh lp bng lit k chng t, y l loi bng rt gn ca bng k xut kho. Cui thng sau khi i chiu v kim tra my tnh tin hnh nhp s liu vo bng tng hp nhp xut tn. *Em xin trch s liu ca th kho k ton v bng k xut kho(trch s liu thng 01/2010) Phiu xut kho

SV: Nguyn Th H Xuyn Lp: KTDN K3-03

Chuyn tt nghip

K ton nguyn liu

vt liu

n v: Cng ty QLS Ngh Tnh Kho: Kho vt liu Th kho k ton Thng 01 nm 2010
Tn nhn hiu quy cch vt t sn phm dm 2,5*5 S Chng t t S Ngy t n v tnh M3 Din gii M vt t sn phm V062 Nhp S lng Tn u k Liu 1176 ngCm nhp kho vt t Xut vt t cho cu ng LKh Xut vt t cho cu ng LKh Xut vt t cho cu ng Phc Trch Xut vt t cho cu ng Phc Trch Xut vt t cho cu ng Hng Ph Xut vt t cho cu ng Hng Ph . . Tn cui k Thnh tin 188,911,4 80 21 42 42 42 21 21 6,876,8 96 3,438,4 48 3,438,4 48 0 6,876,8 96 6,876,8 96 3,438,4 48 Xut S lng Thnh tin Tn S lng 0 1176 1155 1113 1071 1029 1008 987 th h tin D tr ti da D tr ti thiu

1 115 2 1241 3 1240 4 1239 5 1238 6 1237 7 1236

31/01 31/01 31/01 31/01 31/01 31/01 31/01

SV: Nguyn Th H Xuyn Lp: KTDN K3-03

Chuyn tt nghip

K ton nguyn liu

vt liu

Bng k xut kho Thng 01 nm 2010 Kho vt liu

St M T Din gii t 1 6212 DTBQ ng (vt liu) 1 1 V015 T vt g 1,8m 2 V016 3 V021B 4 V025B 5 V025E inh ng inh xon TN1(DL) Rong en phng 23-50 Rng en phng TN1 dm 25*5 Thnh Ghi ch tin 614,522,930 Th Ci Ci Ci Ci 23.0 92.0 2196 .0 338. 0 2196 .0 1802 .0 493,65 11,353,96 1 5 7,785 716,185 18,976 41,760,25 1
2,193 741,296

2,295 5,039,497

2 V062 7

m3

163,73 295,051,5 6 85 11,0

2 6212 DTBQ ghi(vt liu) 4 1 V004 TV ghi 2.1m 2 V016 inh ng

TH Ci

48,565 1.0 10.0

655,3 75 7,7 85

655,3 75 77,8 46

SV: Nguyn Th H Xuyn Lp: KTDN K3-03

Chuyn tt nghip

K ton nguyn liu

163,7 63.0 36 746,3 28.0 96 883,1 36.0 11 10,315,3 44 92,697, 132 20,899,0 91 31,791,9 80 10,849, 567 10,806,5 51 43,0 16 153, 506 153,5 06 102, 782 102,7 82 3,884, 097 1,582,7 32 13,344, 695 6,412,5 00 66,120, 391 1,504,8 19 812,723,6 65

vt liu
3 V062 3 dm 25*5 6212 5 DT cu(vt liu) TV cu 2,2m m3

1 V001 2 V002

Th Th

TV cu 2.5m 6213 DT gc chn N(Vt 5 liu) dm 25*5

1 V062

m3 Kg

2 V063 Xi mng 6214 5 2 DT mng in(Vt liu) 1 V126B Bng compaq 6214 6 3 SC my mc thit b 1 V140 621B 7 B 1 V144 621H 8 L 1 V062F m my CT ng ngang Km330+620 Ct BTCT ro chn CT hngro h lanKm 293+425-km297 1*2 . CTN tm khu KT Nam km289+50 Bin 242a(p.q)
..

163,7 66.0 36 8 50.0 60 25,5 6.0 84 51,3 2.0 91 316,5 5.0 46

Ci

Kg

Ci

m3

256,5 25.0 00

9 621ST 1 V146E

Ci

752,4 2.0 10

Tng cng

Theo quy trnh ca phn mm k ton,sauk hi nhp cc chng t vo my tnh, cc thng tin c t ng nhp vo cc s th chi tit sau vo cc s k ton tng hp(s nht k chung, s ci). SV: Nguyn Th H Xuyn Lp: KTDN K3-03

Chuyn tt nghip

K ton nguyn liu

vt liu
Hng ngy, k ton vt t nhp vo my cc chng t bao gm cc phiu nhp kho, xut kho,cc thng tin cn thit ca cc chng tny s c my tnh x l vo s nhtk chung v s ci Cui thng, k ton thc hin cc thao tc cng s v in ra giy, vic i chiu gia s liu tng hp v s liu chi tit c thc hin t ng, k ton c th kim tra i chiu sau khi in ra giy.Cng vic qun l, i chiu, kim tra s nht k chung, s ci v lp bo co ti chnh u do k ton tng hp lm. *em xin trch dn s nht k chung v S ci.(Trch s liu thng 01/2010) Cng ty QLS Ngh Tnh Qun Bu- TP Vinh S nht k chung
NT ghi s Chng t S hi u Ngy thng Din gii Mu s SO3b-DN
Ban hnh theo Qs 15/2006/Q-BTC Ngy 20/03/2006 ca B Trng BTC

Thng 01 nm 2010
S S hiu TT TK i dng ng S pht sinh N C

SV: Nguyn Th H Xuyn Lp: KTDN K3-03

Chuyn tt nghip

K ton nguyn liu

vt liu
01/ 1 01/ 1 04/ 1 04/ 1 04/ 1 04/ 1 04/ 1 04/ 1 04/ 1 04/ 1 31/01/ 10 31/01/ 10 31/01/ 10 31/01/ 10 31/01/ 10 31/01/ 10 31/01/ 10 31/01/ 10 31/01/ 10 31/01/ 10 .. -u Kim Bin Phng KH TT tin mua VT(k c H) -Cng ty xut kho vt t Lm cng trnh -Ng Hi Phi Phng KH TT tin mua VT . -Ng HI Phi Phng KH TT tin mua VT -Ng HI Phi Phng KH TT tin mua VT -Ng HI Phi Phng KH TT tin mua VT -Ng HI Phi Phng KH TT tin mua VT -u Kim Bin Phng KH TT tin mua VT -u Kim Bin Phng KH TT tin mua VT -u Kim Bin Phng KH TT tin mua VT .......... . . Cng cui thng 0005 152.1 6 331.4 6 0005 621.bb 7 152.1 152.1 0005 331.2 8 9 0007 1 0007 2 0007 3 0007 4 0007 5 0007 6 0007 7 152.1 331.9 6 152.1 331.9 7 152.1 331.5 1 152.1 331.8 5 152.1 331.8 9 152.1 331.3 4 152.1 331.2 0 19,502, 848 48 19,502, 848 48 44,212, 000 00 129,360, 000 59,551, 480 80 508,174, 000 7,322, 500 00 6,013, 637 37 2,100, 000 00 34,000, 000 000 x x 50,780,005, 290 50,780,005, 290 34,000, 2,100,0 6,013,6 7,322,5 508,174,0 00 59,551,4 129,360,0 00 44,212,0 19,502,8 19,502,8

003 0 003 1 003 2 001 2 001 2 001 2 001 2 001 2 001 2 001 2

Cng ty QLS Ngh Tnh P Qun Bu-TP Vinh

BTC

S cI

Mu s SO3b-DN Ban hnh theo Q s 15/2006/QNgy 20/03/2006 ca B Trng BTC

Thng 01 nm 2010 Tn ti khon: VAT LIEU DUNG CU SV: Nguyn Th H Xuyn Lp: KTDN K3-03

S hiu: 152

Chuyn tt nghip

K ton nguyn liu

NKY CHUNG S S tran TT g dng 000 2 000 2 000 2 000 3 000 3 000 3 000 3 000 3 000 3 000 3 0005 6 0030 0005 7 0031 0005 8 0012 0007 1 0012 0007 2 0012 0007 3 0012 0007 4 0012 0007 5 0012 0007 6 0012 0007 7 0012 Shi u TK i ng 331 46 621 bb 331 29 331 96 331 97 331 51 331 85 331 89 331 34 331 20 S hiu N 2,199,640, 444 19,502, 848 19,502, 848 42,212, 000 129,360, 000 59,551, 480 508,174, 000 7,322, 500 6,013, 637 2,100, 000 34,000, 000 1,084,926, 837 1,084,926, 837 2,199,540, 444 1,226,448, 787 2,341,062, 394 1,226,448, 787 C

vt liu
NT ghi s Chng t Din gii S hi u Ngy thng S d u nm
01/ 1 01/ 1 04/ 1 04/ 1 04/ 1 04/ 1 04/ 1 04/ 1 04/ 1 04/ 1

31/01/ 10 31/01/ 10 31/01/ 10 31/01/ 10 31/01/ 10 31/01/ 10 31/01/ 10 31/01/ 10 31/01/ 10 31/01/ 10

-u Kim Bin Phng KH TT tin mua VT -Cng ty Xut kho vt t Lm cng trnh -Ng HI Phi Phng KH TT tin mua VT -Ng HI Phi Phng KH TT tinmua VT -Ng hI Phi Phng KH TT tin mua VT -Ng HI Phi Phng KH TT tin mua VT -Ng HI Phi Phng KH TT tin mua VT -u Kim Bin Phng KH TT tin mua VT -u Kim Bin Phng KH TT tin mua VT -u Kim Bin Phng KH TT tin mua VT .. S d u thng Cng s pht sinh thng S d cui thng Cng lu k t u qu

SV: Nguyn Th H Xuyn Lp: KTDN K3-03

Chuyn tt nghip

K ton nguyn liu

vt liu

chng II: nhn xt v cng tc k ton ca cng ty

qun l ng st ngh tnh Sau mt thi gian thc tp, c tip cn vi tnh hnh thc t ca cng ty QLS Ngh Tnh, trn c s kt hp vi nhng kin thc hc trng. Em xin c mt s kin nhn xt v cng tc k ton ni chung v k ton nguyn liu vt liu ni ring ti cng ty QLS Ngh Tnh nh sau: I- Nhn xt chung v cng tc k ton ca cng ty 1: u im: Trong nn kinh t th trng, cng vi s pht trin ca t nc, cng ty QLS Ngh Tnh khng ngng phn u t mc tiu tng trng kinh t nhanh v bn vng. doanh thu nm sau lun cao hn nm trc, cng ty lun c gng lm sao ti a ho li nhun. Vi hnh thc t chc b my k ton theo kiu tp trung th cng ty lun m bo c s thng nht ca k ton, cung cp thng tin kp thi, thun tin cho vic phn cng chuyn mn ho cng vic i vi cn b k ton. C cu t chc b my k ton gn nh, trong quy nh r rng chc nng, nhim v ca tng k ton vin, m bo s kim tra i chiu ln nhau gia cc phn hnh k ton. iu ny s to iu kin thun li cho cng tc k ton c thc hin mt cch nhanh chng, d dng. i ng nhn vin k ton ti cng ty l nhng ngi c kinh nghim, nhit tnh v sng to tong cng vic. Cng ty p dng hnh thc k ton nht k chung, y l hnh thc k ton c nhiu u im l h thng s sch tng i gn nh,n gin. Hn th na cng ty hin nay dang s dng phn mm k ton trn may vi tnh nn mi cng vic tnh ton v vo s u do my

SV: Nguyn Th H Xuyn Lp: KTDN K3-03

Chuyn tt nghip

K ton nguyn liu

vt liu
tnh t lm v th khi lng cng vic ca k ton cng c gim bt ng k. T gim p lc trong cng vic cho k ton. Cng ty chp hnh ng chnh sch, ch k ton ti chnh ca Nh Nc, cc chnh sch thu, t chc cng tc hch ton k ton mt cch ph hp e lm sao phn nh c tnh hnh ca cng ty mt cch chnh xc nht. 2: Nhc im. -Cng tc nh gi sn phm d dang: Cng ty trn thc t v cui thng c sn phm d dang v mt s k sn phm d cn qu ln. Mc d vy cng ty khng tin hnh nh gi sn phm d dang cui k nh vy vic tnh gi thnh c th s khng chnh xc. II- Nhn xt v cng tc k ton nguyn liu vt liu ti cng ty 1: u im. i vi cng tc k ton nguyn liu vt liu, k ton phn nh mt cch y cc hot ng kinh t din ra lin quan n khu k ton ny. -Tnh hnh nhp, xut kho nguyn liu vt liu c phn nh y trn cc chng t theo quy nh. Trn c s c 10 ngy nhn vin k ton kim tra v nhn cc chng t nhp, xut kho 1 ln nhp thng tin vo my tnh nn cc thng tin v nhp , xut kho nguyn liu vt liu c phn nh y d v kp thi. Cc thng tin s c my x l v vo s nn chnh xc ca cc thng tin tng i cao, li va gip cho vic qun l nguyn liu vt liu c d dng v cht ch hn. -V c nhiu loi nguyn liu vt liu khc nhau nn TK 152 c m chi tit cho tng loi nguyn liu vt liu.C th l vic m ti khon cp 2, cp 3 cho tng loi nguyn liu vt liu, gip cho vic inh khon mt cch chi tit nht p ng nhu cu qun l mt cch nhanh v chnh xc nht.iu ny gp phn cho vic vo s chnh xc hn khi cn thit cho bo co qun tr ta s la chn chi tit theo ni dung cc ti khon -Hu ht h thng s, TK k ton cng ty s dng ng theo mu biu, ch ca nh nc, phng php ghi chp v phng php hch ton ng quy nh.Vic di chiu gia s liu tng hp v s liu chitit c my tnh thc hin t ng nn tnh xc cao 2: Nhc im. -Trong phiu nhp kho, xut kho cc thng tinphn nh khng y , khng khai bo cc phn nh l: ngi giao (nhn) hng, a ch,cn c vo phiu nhp(xut) lm cho vic theo di khng c thun tin. III-Mt s kin xut nhm hon thin cng tc k ton nguyn liu vt liu ti cng ty QLS Ngh Tnh.

SV: Nguyn Th H Xuyn Lp: KTDN K3-03

Chuyn tt nghip

K ton nguyn liu

vt liu
Hon thin cng tc k ton ni chung v k ton nguyn liu vt liu ni ring l vic lm cn thit i vi tt c cc doanh nghip trong c Cng ty QLS Ngh Tnh. Cng tc k ton nguyn liu vt liu c hon thin s to iu kin cho cng tc k ton ca cc giai on sau c thc hin tt hn. Di gc l mt thc tp sinh em xin mnh dn a ra mt s kin ng gp nhm hon thin cng tc k ton nguyn liu vt liu ti Cng ty QLS Ngh Tnh. -V th tc nhp kho, xut kho c tin hnh trn my tnh nn phi khai bo y cc thng tin theo mu biu quy nh d dng theo di. -Vic hch ton chitit vt liu: Cng ty hin ang s dng phng php ghi th song song, tuy nhin xt v mt hnh thc cng nh trnh t hch ton th c th thy phng php ny ch thch hp khi p dng i vi cc doanh nghip c khi lng nghip v nhp xut khng nhiu v khng b tr ring nhn vin k ton vt t.Trong khi , ti Cng ty vic nhp xut vt liu din ra thng xuyn a dng v chng loi v s lng ln b tr mt nhn vin k ton ring do vy theo em Cng ty nn p dng phng php s s d.Phng php ny thch hp vi cc DNSXckhi lng cc nghip v xut, nhp nhiu, thng xuyn nhiu chng loi vt t. c bit l i vi mt cng ty c trnh chuyn mn nghip v vng vng ca cn b k ton nh cng ty QLS Ngh Tnh li cng cn thit.

Phn kt lun Vt liu l mt trong ba yu t c bn khng th thiu c ca qu trnh sn xut. Trong cc doanh nghip sn xut, chi ph nguyn liu vt liu lun lun chim t trng ln trong gi thnh sn phm. Qun l tt nguyn liu vt liu, s dng nguyn liu vt liu hp l, tit kim c hiu SV: Nguyn Th H Xuyn Lp: KTDN K3-03

Chuyn tt nghip

K ton nguyn liu

vt liu
qu cao s gp phn khng nh cho vic gim gi thnh sn phm tng li nhun cho doanh nghip i vi cc n v sn xut kinh doanh ni chung.Nhng i vi Cng ty QLS Ngh Tnh nu qun l tt nguyn liu vt liu, s dng nguyn liu vt liu hp l v tit kim th cht lng sn phm c nng cao, u t c nhiu vo cc im xung yu. Do vy t chc hch ton nguyn liu vt liu l mt ni dung quan trng ca chnh cng tc qun l kinh t. Sau thi gian thc tp Cng ty QLS Ngh Tnh em nm bt c tm quan trng ca k ton nguyn liu vt liu i vi vic qun l nguyn liu vt liu, qun l cng ty. Qua tm hiu nghin cu gia l lun v thc tin trong t thc tp ti cng ty em they c nhng mt mnh cn c pht huy v nhng im cn tn ti cn c khc phc, b sung nhm gp phn nh trong vic hon thin hn cng tc k ton nguyn liu vt liu ti cng ty. Trong thi gian thc tp em cng c tm hiu hc hi c rt mhiu iu b ch Cng ty QLS Ngh Tnh cng c thm kin thc, l lun c hc ti trng. Do thi gian thc tp v s hiu bit cn nhiu hn ch nn hon thnh bn bo co thc tp ny chc chn khng trnh dc nhng sai st. V vy em mong nhn c s ng gp kin ca thy c gio hng dn v cc cn b trong phng k ton ti chnh Cng ty QLS Ngh Tnh bn bo co chuyn c hon thin hn. Em xin chn thnh cm n! Vinh,Ngy 03 thng 06 nm 2010 Nhn xt ca n v thc tp Sinh vin Nguyn Th H Xuyn

SV: Nguyn Th H Xuyn Lp: KTDN K3-03

Chuyn tt nghip

K ton nguyn liu

vt liu

TT 1

Ho n gi tr gia tng Lin 2:Giao cho khch hng Ngy04thng 01 nm 2010 n v bn hng: X nghip Hong Mai a ch: S ti khon: in thoi: MS: H tn ngi mua hng: Nguyn Hi Phi Tn n v: Cng ty qun l ng st Ngh Tnh a ch:Phng Qun Bu- TP Vinh- Ngh An Hnh thc thanh ton: TM MS; Tn hng VT S lng n gi Thnh tin ho, dch v dm M3 1176 163,73 188,911,4 2,5*5 6 80 Cng thnh tin 188,911,480 Thu sut thu GTGT 18,891,148 Tng tin thanh ton 207,802,628

S tin bng ch: Chn mi chn triu khng trm chn mi chn ngn ng. Ngi mua hng Ngi bn hng Th trng n v (K, h tn) (K, h tn) (K, h tn) *Trch bin bn kim nghim: n v: cng ty QLS Ngh Tnh

Mu s 03-VT (Ban hnh theo Q s 15/2006/Q-BT Ngy 20/03/2006 ca b trng BTC

Bin bn kim nghim Vt t, cng c,sn phm, hng ho Ngy 10 thng 01 nm 2010 Cn c H s 0037264 ngy09 thng 01 nm 2010 ca X nghip Hong Mai Ban kim nghim gm: -ng/B:Vng Tha Tip Chc v: trng phng Trng ban -ng/B:Nguyn Mnh Hng Chc v: Nhn vin U vin -ng/B:V Th Hnh Chc v: Th kho U vin kim nghim cc loi: T Tn nhn M Phng VT S lng Kt qu kim Ghi T hiu,quy S thc theo nghim ch cch phm kim chng

SV: Nguyn Th H Xuyn Lp: KTDN K3-03

Chuyn tt nghip

K ton nguyn liu

t S lng ng quy cch 1176 S lng khng ng quy cch

vt liu
cht vt t nghim

dm 2,5*5

V06 2

Xc sut

M3

1176

kin ca ban kim nghim:S lng hng trn m bo cht lng,quy cch s lng ngh nhp kho. Ngi giao hng Th kho Trng ban (k, h tn) (k, h tn) (k, htn

SV: Nguyn Th H Xuyn Lp: KTDN K3-03