Li ni u

Nguyn vt liu v Cng c dng c l i tng lao ng v l phng tin sn sut ca Cng ty , v vy hiu v qun l s dng c hiu qu chng gip cho Cng ty tit kim c nhiu chi ph. Mt khc qun l nguyn vt liu con gip cho cng ty s dng nguyn vt liu tt trong thi cng v trong sn xut bo m sn phm m cng ty lm ra ng tiu chun cht lng, k thut ca nh ch cng trnh. Cng c dng c l phng tin tham gia vo qu trnh to ra sn phm n tc ng n cht lng tt su ca sn phm, nu cng c dng c dng trong sn xut thi cng y v m bo tiu chun cht lng gip ngi cng nhn nng cao nng sut lao ng m bo ng tin yu cu ca nh qun l Trong nhng nm gn y do s bin ng ca nn kinh t c bit l s bin ng ca gi c th trng thng l tng cao khng lng. V vy m chi ph v nguyn vt liu v cng c dng c tng cao lm nh hng khng nh ti ngun vn lu ng ca Cng ty v vy vic qun l v hch ton cht ch nguyn vt liu v cng c dng c gip cho Cng ty nng ng hn trong vic gim chi ph gi thnh cc hp ng , nng cao hiu qu sn xut kinh doanh. Chuyn thc tp ca em ti c trnh by thnh 3 phn Phn 1 : c im kinh t - k thut ca Cng ty cng trnh ng thu Phn 2 : Thc trng cng tc hch ton nguyn vt liu v cng c dng c ti Cng ty cng trnh ng thu Phn 3 : nh gi cng tc k ton nguyn vt liu v cng c dng c ti Cng ty cng trnh ng thy Thi gian thc tp ti Cng ty cn c vo l thuyt vi s vn dng thc t ti Cng ty cng trnh ng thy em trnh by mt s hot ng lao ng sn xut v qun l ti Cng ty. Nhng do yu t ch quan v nhn thc v cch nhn nhn ca mt sinh vin thc tp v vy chuyn ca em s c nhng thiu st nht nh vy em mong mun nhn c s ch bo ca thy c hng dn cng cc c cc ch trong phng k ton ti Cng ty gip bi vit ca em c hon thin Em xin chn thnh cm n ! Sinh vin Nguyn Anh Tun

Phn 1 c im kinh t - k thut ca cng ty cng trnh ng thy 1. Lch s hnh thnh v pht trin ca cng ty Cng ty cng trnh ng thy l Doanh nghip Nh nc, c t chc sn xut kinh doanh hch ton kinh t c lp, c t cch php nhn y , c con du ring, c php m ti khon ti Ngn hng, c quyn quyt nh cc vn trong qu trnh sn xut kinh doanh ca cng ty trong khun kh ca php lut Vit Nam v quy nh ca Tng cng ty,.l n v trc thuc Tng cng ty Xy dng ng thy. Tn giao dch quc t : WACO Tr s chnh : 159 Thi H - ng a - H Ni Chi nhnh : 14B8 - Ng Tt T - TP H Ch Minh Cng ty cng trnh tng thy tin thn l Cng ty cng trnh ng sng 01 thuc Cc ng sng - B giao thng vn ti, thnh lp ngy 01/07/1972 theo quyt nh 288/Q-TCCB ca B giao thng vn ti. Nm 1983 Cng ty cng trnh ng sng s 1 i tn thnh X nghip cu cng 204 trc thuc Lin hip cc x nghip giao thng 2 B giao thng vn ti. Nm 1986 , X nghip cu cng 204 c i tn thnh X nghip cng trnh ng thy trc thuc Lin hip cc X nghip qun l giao thng ng thy 1. Thng 1 nm 1990, X nghip cng trnh ng thy 1 c i tn thnh Cng ty cng trnh ng thy trc thuc Tng cng ty Xy dng ng thy theo quyt nh s 601/Q/TCCB_L ngy 05/04/1993 ca B Giao Thng Vn Ti v vic thnh lp li v quy nh nhim v, quyn hn v c cu t chc li ca Cng ty cng trnh ng thu. C th ni rng sau hn 30 nm hot ng trong lnh vc xy dng cng trnh thu, Cng ty cng trnh thu c rt nhiu bin i v tn, quy m hot ng, hnh thc hot ng. S thay i ny l mt tt yu v hon ton ph hp vi xu th pht trin ca nn kinh t ni chung v ca ngnh xy dng ni ring. Kt qu t c sau hn 30 nm tn ti v pht trin chng t Cng ty v ang i ng hng. Hin nay t chc b my sn xut ca Cng ty c quy m kh ln vi 8 n v trong c nc, vi 1124 cn b cng nhn vin trong c 213 k s, 129 ngi

c trnh t trung cp tr ln, 782 cng nhn cc ngnh v mt s lng ln cng nhn lm hp ng ngn hn. H thng my mc thit b phc v cho sn xut ca Cng ty cng rt a dng v hin i, p ng c yu cu ca ngnh vi hn 500 chng loi thit b thi cng c gii, phng tin vn ti thu b. Vi s n lc khng ngng ca ban lnh o v ton th cn b cng nhn vin trong Cng ty nn t ngy thnh lp cho n nay, c bit sau khi Nh nc chuyn nn kinh t t kinh t qun l tp trung bao cp sang nn kinh t th trng, Cng ty lun pht trin mt cch vng chc trong qu trnh sn xut kinh doanh, hon thnh cc k hoch t ra v k hoch ca cp trn giao cho. V vy, Cng ty to c uy tn trn th trng vi bn hng v cc t chc tn dng Qua s pht trin trn cho thy hng i hon ton ng n v c li. t c mc tiu ra nm 2005 Cng ty s tip tc u t chiu su mua sm mi ti sn c nh nhm i mi cng ngh, tng ngn sch lao ng p ng nhu cu ca th trng. Cng trong nm 2005 Cng ty s n lc sn xut kinh doanh nh tm hiu th trng, tip cn cng ngh mi, tng vng quay ca vn, tit kim chi ph, nng cao cht lng v trnh cn b cng nhn vin, nng cao cht lng sn phm truyn thng, m rng th trng tiu th phn u t k hoch sn xut kinh doanh ra cho nm nay. Nh vy, qua qu trnh hnh thnh v pht trin ca mnh, Cng ty cng trnh ng thu khng nh u th trong hot ng sn xut kinh doanh. Cng ty s l mt trong nhng nhn t gip ngnh xy dng cng trnh ng thu ni ring v nn kinh t t nc ni chung pht trin mnh m hn na trong thi gian ti. 2 T chc b my qun l ca cng ty Cng ty cng trnh ng thy l doanh nghip Nh nc hch ton c lp, l thnh vin ca Tng cng ty Xy dng ng thy hot ng theo phn cp ca iu l Tng cng ty v iu l Cng ty. Cng ty c qun l v iu hnh bi Gim c cng ty, chu s qun l trc tip ca Tng cng ty. Ngoi ra cn c cc Ph gim c ph trch gip vic cho Gim c, c cc phng ban nghip v trong Cng ty thc hin cc nhim v chung ca Cng ty, cc X nghip trc thuc hot ng kinh t theo ch hch ton ph thuc, tt c cc hot ng kinh t u phi thng qua Cng ty. Mi x nghip u c mt Ch huy trng v hai Ch huy ph do Cng ty b nhim qun

l chung v chu trch nhim trc Cng ty. B my t chc ca Cng ty cng trnh ng thy c t chc theo m hnh trc tuyn chc nng, c khi qut theo s sau:
Gim c

Ph G K.hoch-T.trng

Ph G K thut thi cng

Ph G Chi nhnh

Ph G Thit b

Phng KHTT

Phng KTTC

Phng TBVT

Phng TCL

Phng TCKT

Phng QLDA

Phng HCYT

XN 4

XN 6

XN 8

XN 10

XN 12

XN 18

XN 20

XN 75

S 01 T chc b my qun l ti cng ty. Trong : Gim c: c cc nhim v sau: Quyt nh phng hng k hoch, d n sn xut - kinh doanh v cc ch trng ln ca Cng ty. Quyt nh vic hp tc u t, lin doanh kinh t ca Cng ty, k hoch m rng kinh doanh trn c s s dng ti u mi ngun lc m Cng ty c v t huy ng ph hp vi nhu cu th trng. Quyt nh cc vn t chc iu hnh m bo hiu qu cao, quyt nh vic phn chia li nhun, phn phi li nhun vo cc qu ca Cng ty. L ch ti khon ca Cng ty, trc tip k cc hp ng kinh t vi khch hng, ph chun quyt ton ca cc n v trc thuc v duyt tng quyt ton ca Cng ty. Quyt nh vic chuyn nhng, mua bn, cm c cc loi ti sn chung ca Cng ty theo quy nh ca Nh nc, quyt nh vic

thnh lp mi, sp nhp gii th cc n v sn xut - kinh doanh thuc ngun vn u t ca Cng ty. Quyt nh vic bt, b nhim, b nhim li, lun chuyn, min nhim Ph Gim c Cng ty, Gim c cc X nghip trc thuc, chi nhnh, k ton trng Cng ty v cc chc danh khch trong Cng ty. T chc thanh tra v x l cc vi phm iu l Cng ty, bo co kt qu kinh doanh ca Cng ty v thc hin np Ngn sch hng nm. Gim c Cng ty c th ch nh trc tip cc phng, c nhn thc hin nhim v m khng thng qua cc ph Gim c ph trch cc lnh vc . Cc ph gim c Cng ty: l ngi gip vic cho Gim c, c Gim c u quyn hoc chu trch nhim trong mt s lnh vc chuyn mn, chu trch nhim trc tip vi Gim c v phn vic c phn cng. Trong tng thi k c th c Gim c u nhim trc tip quyt nh mt s vn thuc nhim v, quyn hn ca Gim c. Phng k hoch - th trng: c cc nhim v v quyn hn sau: - Bm st, tm hiu th trng, x l thng tin, tham mu cho Gim c v cng tc tip th th trng, xy dng hng dn cc n v trc thuc Cng ty xy dng k hoch di hn v ngn hn trn c s cc hp ng kinh t v s c k kt, nng lc ca Cng ty v tng n v. - Chun b cc th tc cho Gim c Cng ty giao k hoch cho cc n v trc thuc Cng ty. Kim tra, n c cc n v thc hin k hoch, thc hin cc th tc XDCB, cng cc n v gii quyt cc vn pht sinh trong qu trnh thi cng m bo nguyn tc tin , cht lng, uy tn vi khch hng, gip Gim c kim tra v tng hp tnh hnh trong qu trnh thc hin k hoch. - Lp k hoch sn xut, giao k hoch cho cc X nghip, cc i trc thuc v n c vic thc hin k hoch theo tun, thng, qu, nm. Cng tc nh mc, n gi phc v cng tc u thu cng trnh, k kt hp ng kinh t. Phng k thut - thi cng: c cc nhim v v quyn hn sau: - Tham mu cho lnh o Cng ty trong cng tc qun l k thut v qun l cht lng, an ton thi cng cng trnh, m bo cho sn xut kinh doanh t hiu qu, nghin cu ci tin k thut, hp l ha sn xut, cng phng nghip v tham mu trong cng tc u t, m rng ngnh ngh, a dng ho cc sn phm xy dng.

- Lp thit k t chc thi cng dng s cng ngh cho cc cng trnh c gi tr t 1 t ng tr ln, phc v cng tc u thu v thi cng cng trnh c tnh kh thi cao c cp c thm quyn ph duyt. xut cc gii php thi cng y nhanh tin cng trnh, nng cao cht lng cng trnh thi cng. - Qun l k thut cc cng trnh, lp phng n thi cng, theo di khi lng thc hin v cht lng cng trnh. Lp bin bn x l s c cng trnh v bin php m bo an ton lao ng. Kim tra, k xc nhn khi lng theo giai on, gip Cng ty ng vn cho cc n v thi cng kp thi, chnh xc. Phng thit b vt t: c cc nhim v v quyn hn sau: Qun l thit b. - Hng dn, kim tra cc n v trc thuc qun l, khai thc cc thit b ng quy trnh, quy phm. Nghin cu ci tin cc trang thit b, dng c sn xut, ng dng vo sn xut nhm tng nng sut lao ng, tng thi gian s dng trang thit b, ph hp vi iu kin thi cng hin trng, m bo yu cu k thut cho php. - Lp k hoch, phng n sa cha nh k cc thit b, theo di, n c kim tra cht lng cng tc bo dng sa cha nh k cc thit b ti cc n v, nghin cu tnh nng k thut ca cc thit b mi, lp quy trnh v hng dn n v qun l s dng v khai thc cc thit b. Tham mu cho ban Gim c Cng ty v khai thc thit b, k hoch u t thit b, thanh l thit b c hng hoc s dng km hiu qu, iu ng cc thit b trong Cng ty phc v sn xut v t chc thc hin. - Tham mu cho ban lnh o Cng ty v vic khen thng nhng c nhn v n v qun l khai thc thit b tt v s l k lut nhng c nhn n v qun l khai thc thit b khng ng hng dn, quy trnh, quy phm xy ra mt an ton, gy thit hi cho sn xut v con ngi, tng hp bo co cng tc khai thc, sa cha thit b ca cc n v v ton Cng ty, bo co Gim c v c quan cp trn theo quy nh. Qun l vt t. - Nm vng thng tin gi c vt t ti thi im theo khu vc thi cng phc v cho cng tc u thu cng trnh v khon cng trnh cho cc n v thi cng, nm vng k hoch thi cng ca tng cng trnh theo d ton v cc khi lng pht sinh khc phc v cho vic qun l hn mc vt t thi cng v quyt ton cng trnh hon thnh.

- Cung ng vt t cho cc cng trnh theo lnh ca ban Gim c nh cc loi vt t c chng, cc loi vt t trong nc khng sn xut phi hp ng mua ca nc ngoi, cc cng trnh c khi lng vt t ln tp trung, nm chc tnh hnh vt t tn ng ca cc n v, cng trnh, tham mu cho Gim c iu chuyn vt t ni b gia cc n v trong Cng ty, lm trng ti gia cc n v v gi c vt t iu chuyn, xut phng n khai thc vt t s dng lun chuyn nhiu ln trong thi cng. - Thng xuyn kim tra vic chp hnh cc quy nh trong cng tc cung ng, qun l, s dng vt t ca cc n v, c quyn nh ch vic cung ng vt t i vi cc chng loi vt t c cht lng km, khng ng quy nh, gi thnh cao trong thi im hin ti ca th trng. ngh khen thng cc n v, c nhn thc hin tt cc quy nh v cung ng, qun l vt t v ngc li, hng dn n c cc n v thc hin ch bo co nh k v thc hin kim k tn kho 6 thng hoc 1 nm, tham gia phn tch hot ng kinh t, xt quyt ton cc cng trnh hon thnh hon thnh k hoch nm ca n v. - Lp k hoch cung ng vt t theo k hoch sn xut kinh doanh ca Cng ty. Tm kim ngun hng, mua bn vt t, ph tng m bo tt r, gp phn h gi thnh. - Xy dng phng n qun l, s dng tit kim vt t m bo hiu qu, Kim tra cht lng vt t a vo cc cng trnh do cc n v c s t mua. Phng t chc lao ng v tin lng: c cc nhim v v quyn hn sau: - Tham mu cho Gim c cng ty v t chc b my SX - KD v b ch nhn s ph hp vi yu cu sn xut v pht trin ca Cng ty, qun l h s l lch nhn vin ton Cng ty, gii quyt th tc v ch tuyn dng, thi vic, b nhim, bi min, k lut, khen thng, nng lng, ngh ch , BHXH, l thnh vin ca hi ng thi ua v hi ng k lut ca Cng ty, quy hoch cn b, tham mu cho Gim c quyt nh vic bt v phn cng cn b lnh o v qun l ca Cng ty v cc n v trc thuc. - Xy dng k hoch, chng trnh o to, bi dng nghip v, thi tay ngh cho cn b cng nhn vin ton Cng ty, qun l lao ng tin lng, xy dng n gi tin lng v xt duyt chi ph tin lng. Cng cc phng nghip v nghin cu vic t chc lao ng khoa hc, xy dng nh mc lao ng, chi ph tin lng trn n v sn phm cho cc n v trc thuc. Hng dn cc n

v lp s sch thng k, bo co v lao ng - tin lng theo php lnh thng k v thc hin chc nng kim tra vic thc hin cng tc lao ng - tin lng. - Hng dn, kim tra cc n v trc thuc thc hin cng tc an ton lao ng v v sinh lao ng theo quy nh ca b lut lao ng, cng tc phng chng bo l, chy n, cng tc an ninh, bo v, qun s a phng, qun l h khu tp th, trong tng trng hp c Gim c Cng ty u quyn i din cho ngi s dng lao ng gii quyt cc tranh chp khiu li v lao ng, ch chnh sch, tho c lao ng v hp ng lao ng. - Cng tc t chc, qun l nhn lc, o to, lao ng tin lng, nng lng, nng bc, thi ua khen thng, gii quyt ch chnh sch vi ngi lao ng. Phng ti chnh k ton: c cc nhim v v quyn hn sau: - Chu s iu hnh trc tip ca Gim c Cng ty v cc c quan qun l Nh nc, t chc hch ton k ton v cc hot ng ca Cng ty theo ng php lnh k ton thng k ca Nh nc. Qun l ton b vn, ngun vn, qu trong ton Cng ty, ghi chp phn nh chnh xc, kp thi v c h thng din bin cc ngun vn, lm chc nng ca ngn hng cho vay v l thung tm thanh ton ca cc n v trong ni b Cng ty, tng hp bo co ti chnh, kt qu kinh doanh, lp bo co thng k, phn tch hot ng SX-KD phc v cho vic kim tra thc hin k hoch ca Cng ty. - Gim c k ton ti v i vi cc n v trc thuc, kim sot v iu hnh mi hot ng lin quan n cng tc qun l ti chnh, thng k k ton ca cc n v thnh vin, theo di v hng dn cc n v trong vic lp k hoch thc hin k hoch cc loi vn. Theo di cc n v hch ton k ton, hng dn lp cc bo co v cc ngun vn cp, vn vay nhn c, thc hin thng k - k ton theo php lnh thng k - k ton, tham mu cho ban Gim c trong Cng ty trong vic u thu v giao khon cho cc n v thi cng tng cng trnh, c ch phn phi li nhun, ch o cc n v thc hin cc ch qun l ti chnh, tin t theo quy nh ca B Ti chnh v cc c quan qun l ti chnh cp trn. - Lp v qun l k hoch ti chnh k ton theo k hoch sn xut kinh doanh thng, qu, nm ca Cng ty. Phn nh chnh xc, kp thi kt qu sn xut kinh doanh hng qu gip Gim c nm c tnh hnh sn xut kinh doanh ca Cng ty, ch ra nhng mt cn yu km trong cng tc qun l kinh t cho Cng ty.

Phng hnh chnh y t - T chc cng tc l tn, n tip, b ch n i li cho khch ca Cng ty v cn b cng nhn vin n v v cng tc ti vn phng Cng ty. Tham mu cho lnh o Cng ty duy tr mi quan h cht ch vi cc c quan a phng, qun l xy dng c bn ni b Cng ty v cc n v trc thuc nu c yu cu, qun l lu tr cng vn giy t, s sch hnh chnh, con du, m bo trang thit b lm vic, phng tin phc v cng tc v t chc cc hi ngh thng k v t xut ca Cng ty. - m bo cnh quan mi trng Cng ty lun sch p, qun l h s t ai ton Cng ty, tham mu cho lnh o Cng ty sp xp n nh v ni cho cn b cng nhn vin, thc hin ch thu nh t, kt hp vi phng t chc lao ng - tin lng v cng tc y t, t chc khm sc kho nh k, mua bo him y t cho cn b cng nhn vin Cng ty, tham gia bo v mi sinh mi trng, an ninh cht t, phng chy cha chy ca Cng ty v cc n v trc thuc. Phng qun l d n: c cc nhim v v quyn hn sau: - Ch tr, phi hp vi cc phng ban, n v trc thuc Cng ty lp h s d thu v u thu cng trnh, khi cng trnh trng thu, bc tch cc chi ph u vo gi cc phng c lin quan theo di thc hin, chun b cc th tc tham mu cho Gim c hp ng khon gn ton b cng trnh hoc hng mc cng trnh i vi cc n v trc thuc, quyt ton thanh l cc hp ng khi cng trnh hon thnh. - Kim tra, hng dn n c cc n v thc hin y cc th tc ng trnh t xy dng c bn, ng vi quy nh ca Nh nc v Cng ty, cng cc n v hon thnh h s nghim thu cng trnh, h s hon cng, thanh quyt ton cng trnh. Kt hp vi phng k ton ti chnh v cc n v thu hi vn cng trnh, qun l ton b cc hp ng kinh t ti Cng ty (k c cc hp ng kinh t c Gim c Cng ty u quyn cho Gim c chi nhnh, Gim c cc n v trc thuc k vi khch hng). Cc x nghip trc thuc c trch nhim hon thnh k hoch sn xut kinh doanh thng, qu, nm do Cng ty giao, c bit l k hoch gi tr v doanh thu. Mc d trong mi phng ban trong Cng ty m nhn mt lnh vc ring nhng trong qu trnh lm vic gia cc phng ban c mi quan h mt thit vi nhau. Phng k hoch th trng lp h s d thu. Nu trng thu h s d

thu s c chuyn cho phng d n. Phng d n tin hnh lm bi thu lp d ton. Phng ti chnh trn c s d ton lp tin hnh bc d ton, vay vn cp cho n v thi cng. Phng k thut thi cng th da trn h s d thu do phng k hoch th trng chuyn sang thit k bn v kthut, a ra bin php k thut thi cng. Nh vy b my qun l ca Cng ty cng trnh ng thu c chia thnh cc phng ban, cc chi nhnh, cc x nghip trc thuc vi chc nng v nhim v rt r rng. Chnh v th cng tc qun l ca Cng ty rt c hiu qu, Cng ty ngy cng ln mnh, gp phn vo cng cuc cng nghip ho , hin i ho, a nc ta tng bc hi nhp vo nn kinh t th gii. M hnh qun l nh vy gip cho vic qun l c hiu qu hn, s phn cng lao ng hp l hn, trnh c s chng cho trong qun l. 3 T chc hot dng kinh doanh 3.1. a bn hot ng L mt Cng ty trc thuc Tng cng ty Xy dng ng thu nhng Cng ty cng trnh ng thu li c nhiu X nghip thnh vin. a bn hot ng ca Cng ty t Bc vo Nam. Cc x nghip thnh vin ca cng ty tp trung : H Ni : Vn phng cng ty Cc X nghip 8, 12, 18, 20 Hi Phng : X nghip 4 Nam nh : X nghip 75 Thnh Ph H Ch Minh: X nghip 6, 10 V cc X nghip ca Cng ty tri di khp t nc nn vic tham gia u thu v tin hnh thi cng cc cng trnh trong c nc ht sc thun tin, iu gip Cng ty c th tit kim chi ph trong thi cng, h gi thnh d thu v Cng ty c c nhiu hp ng thi cng hn. V vy to iu kin cho lao ng trong Cng ty c nhiu vic lm, thu nhp ca ngi lao ng n nh ng thi doanh thu v li nhun ca Cng ty tng ng k. 3.2. Ni dung hot ng sn xut kinh doanh Cng ty Cng trnh ng thu thuc ngnh xy dng c bn nn hot ng sn xut kinh doanh ca Cng ty mang nhng nt c th ring. Nhim v ch yu ca Cng ty l thi cng cc cng trnh giao thng trong v ngoi ngnh bao gm:

Thi cng cc cng trnh giao thng. Sn xut cc cu kin b tng c sn. Sn xut vt liu xy dng. Xy dng cc cng trnh cng nghip. Xy dng cc cng trnh dn dng. Xy dng trm in v ng dy in. Xy dng cc cng trnh cu cng, knh mng, , k, trm bm nc, chnh tr dng chy...

- Nhn gia cng c kh cc loi phao neo sng, bin, sa cha i tu cc loi my mc thit b, tham gia u thu v nhn u thu cc cng trnh trong v ngoi nc. - Lm i l v cho thu cc loi phng tin thit b: Cn cu, X lan, u ko t, my thi cng v mua bn cc loi vt liu xy dng. - Thc hin lin doanh, lin kt vi cc c quan, X nghip, Cng ty, c nhn. 3.3. c im sn phm ca Cng ty Sn phm c quy m ln, kt cu phc tp mang tnh n chic, thi gian sn xut lu di. c im ny i hi vic t chc qun l v hch ton sn phm xy lp nht thit phi lp d ton (d ton thit k, d ton thi cng). Qu trnh sn xut xy lp cng nht thit phi lp d ton, ly d ton lm thc o, ng thi gim bt ri do phi mua bo him cho cng trnh xy lp. Sn phm ca Cng ty hon thnh khng nhp kho m c tiu th ngay theo gi d ton hoc gi tha thun vi ch u t (gi u thu), do tnh cht hng ha ca sn phm khng th hin r (v quy nh gi c, ngi mua, ngi bn trc khi xy dng thng qua hp ng giao nhn thu). Sn phm ca Cng ty li c nh ti ni sn xut, cn cc iu kin sn xut (my mc, thit b thi cng, ngi lao ng) phi di chuyn theo a im t sn phm. c im ny lm cho cng tc qun l s dng, hch ton ti sn, vt t rt phc tp do nh hng ca iu kin thin nhin, thi gian thi cng. Sn phm t khi khi cng cho n khi hon thnh cng trnh bn giao v a vo s dng thng ko di. N ph thuc vo quy m, tnh phc tp v k

thut ca cng trnh. Qu trnh thi cng li chia thnh nhiu giai on, mi giai on li chia thnh nhiu cng vic khc nhau, cng vic li thng din ra ngoi tri chu tc ng rt ln ca cc nhn t mi trng. c im ny thng i hi vic t chc qun l gim st cht ch sao cho m bo cht lng cng trnh (ch u t thng gi li mt phn gi tr cng trnh bo hnh cng trnh, ht thi hn mi thanh ton cho n v xy lp). 3.4. c im quy trnh cng ngh sn xut Quy trnh cng ngh sn xut l dy chuyn sn xut sn phm ca cc doanh nghip. Mi loi doanh nghip c mt loi sn phm th s c quy trnh cng ngh ca ring loi sn phm . Cng ty cng trnh ng thu l n v xn xut cc sn phm xy dng, cc dch v sa cha, chng tu cc loi my mc thit b. Hn na, cc cng trnh m Cng ty xy dng thng c quy m ln, rng khp li mang tnh trng im, lin hon nn quy trnh cng ngh sn xut ca Cng ty khng phi l nhng my mc thit b hay dy chuyn sn xut t ng m l quy trnh u thu, thi cng, bn giao cc cng trnh xy dng, my mc sa cha mt cch lin hon. C th khi qut quy trnh cng ngh sn xut ca Cng ty cng trnh ng thu nh sau:

Giai on u thu cng trnh - H s d thu Giai on nghin thu cng trnh - Bn giao tng phn - Bn giao ton b cng trnh Giai on thanh l hp ng - Sau giai on bo hnh

Giai on trng thu cng trnh - Thng tho vi ch u t Giai on thi cng cng trnh - Bn giao mt bng - Thi cng cng trnh

S 02 Quy trnh cng ngh sn xut ti cng ty Giai on u thu cng trnh

Giai on d thu: ch u t thng bo u thu hoc gi th mi thu ti Cng ty, Cng ty s mua h s d thu m ch u t bn. Cn c vo bin php thi cng h s k thut, lao ng, tin lng ca h s mi thu v cc iu kin khc Cng ty phi lm cc th tc sau: + Lp bin php thi cng v tin thi cng. + Lp d ton v xc nh gi b thu. + Giy bo lnh d thu ca Ngn hng. + Cam kt cung ng tn dng. Giai on trng thu cng trnh Khi trng thu cng trnh, ch u t c quyt nh ph duyt kt qu m Cng ty trng. + Cng ty cng ch u t thng tho hp ng. + Lp hp ng giao nhn thu v k kt. + Thc hin bo lnh - thc hin hp ng ca Ngn hng. + Tm ng vn theo hp ng v lut xy dng quy nh. Giai on thi cng cng trnh + Lp v bo co bin php t chc thi cng, trnh by tin thi cng trc ch u t v c ch u t chp thun. + Bn giao v nhn tim mc mt bng. + Thi cng cng trnh theo bin php tin lp. Giai on nghim thu cng trnh + Giai on nghim thu tng phn: Cng trnh xy dng thng c nhiu giai on thi cng v ph thuc nhiu vo iu kin thi tit. V vy Cng ty v ch u t thng quy nh nghim thu cng trnh theo tng giai on. Cng ty cng ch u t xc nh gi tr cng trnh hon thnh v k vo vn bn nghim thu cng trnh theo tng giai on k trong hp ng. Thng th khi nghim thu hon thnh, tng giai on ch u t li ng mt phn gi tr ca giai on tip theo ca cng trnh. +Tng nghim thu v bn giao: Lc ny cng trnh hon thnh theo ng tin v gi tr khi lng trong hp ng, Cng ty s thc hin cc th tc sau: - Lp d ton v trnh ch u t ph duyt.

- Ch u t ph duyt v thanh ton ti 95% gi tr cng trnh cho Cng ty, gi li 5% gi tr bo hnh cng trnh (hoc thng qua Ngn hng bo lnh cho Cng ty). Giai on thanh l hp ng. L thi gian bo hnh cng trnh ht, cng trnh m bo gi tr hp ng tho thun gia hai bn. Lc ny Cng ty nhn 5% gi tr cng trnh cn li v hai bn l ch u t v Cng ty k vo vn bn thanh l hp ng k theo quy nh ca php lut, chm dt quan h kinh t gia ch u t v Cng ty ti thi im vn bn thanh l c hiu lc. 4 T chc b my k ton ti cng ty 4.1 M hnh t chc b my k ton, chc nng v nhim v B my k ton ca Cng ty c t chc theo m hnh trc tuyn, hch ton va tp trung va phn tn. Phng k ton Cng ty c chc nng tham mu cho Ban gim c t chc trin khai ton b cng tc ti chnh, thng tin kinh t v hch ton kinh t theo iu l t chc v hot ng ca Cng ty, ng thi kim tra, kim sot mi hot ng kinh t ti chnh ca Cng ty theo ng php lut. Phng k ton ca Cng ty bao gm 5 ngi gm 1 k ton trng v 4 k ton vin.
K ton trng

K ton Tng hp kim chi ph gi thnh

K ton vt t kim TSC

K ton Ngn hng kim Th qu

K ton tin lng kim thanh ton

K ton XN 4

K ton XN 6

K ton XN 8

K ton XN 10

K ton XN 12

K ton XN 18

K ton XN 22

K ton XN 75

S 03 M hnh qun l ti cng ty

Trong : K ton trng (Trng phng k ton): Chu trch nhim trc cp trn v Gim c v mi mt hot ng kinh t ca Cng ty, c nhim v t chc v kim tra cng tc hch ton n v. ng thi, k ton trng c nhim v thit k phng n t ch ti chnh, m bo khai thc v s dng c hiu qu mi ngun vn ca Cng ty nh vic tnh ton chnh xc mc vn cn thit, tm mi bin php gim chi ph, tng li nhun cho Cng ty. K ton tng hp kim chi ph gi thnh: Chu trch nhim ton b trong vic nhp s liu t cc chng t vo s sch v my tnh. Theo di trn s tng hp cc nghip v kinh t pht sinh theo tng ti khon. Hch ton chi tit v tng hp chi ph pht sinh, tnh gi thnh cho tng cng trnh. Thc hin phn tch hot ng sn xut kinh doanh, t chc lu ch ti liu k ton v lp bo co ti chnh k ton. ng thi ph trch vic thanh ton vi i tc v vay vn ca cc t chc tn dng. Ngoi ra cn thay mt cho k ton trng trong nhng trng hp c bit. K ton vt t kim TSC: Theo di s bin ng, tnh hnh nhp, xut, tn ca cc loi vt t. ra cc bin php tit kim vt t dng vo thi cng, khc phc v hn ch cc trng hp hao ht, mt mt. ng thi theo di tnh hnh bin ng ca ti sn c nh, tnh v phn b khu hao ti sn c nh cho cc i tng s dng theo ng ch . K ton ngn hng kim th qu: Theo di s bin ng, tnh hnh nhp, xut, tn ca cc loi vt t. ra cc bin php tit kim vt t dng vo thi cng, khc phc v hn ch cc trng hp hao ht, mt mt. ng thi theo di tnh hnh bin ng ca ti sn c nh, tnh v phn b khu hao ti sn c nh cho cc i tng s dng theo ng ch . K ton tin lng kim thanh ton: Kim tra vic tnh lng ca cc x nghip theo ng phng php v thi gian lm vic thc t. Theo di v tr lng cho b phn lao ng gin tip ti Cng ty, theo di cc khon trch theo lng cho cn b cng nhn vin theo ng ch cng nh vic thanh ton cc khon tr cp, bo him x hi cho ngi lao ng trong Cng ty. ng thi chu trch nhim theo di vic thanh ton cc khon cng n cng nh theo di vic s dng cc ngun lc ca cng ty, n phi tr v ngun vn ch s hu, r sot cc

d ch chi tiu m bo ng mc ch, ng yu cu v chnh xc, m bo tin cy cho cc quyt nh, cc bo co thanh ton. K ton cc x nghip: Phng k ton x nghip do Gim c x nghip trc tip ch o, ng thi chu s ch o v chuyn mn nghip v ca phng ti chnh k ton Cng ty, c nhim v hch ton k ton phn chi ph c giao cho tng cng trnh v ca ton x nghip. Phng k ton x nghip gm 3 ngi: Ph trch phng k ton: Do gim c Cng ty ch nh thun li cho vic gim st cng tc k ton ti X nghip. Chu trch nhim x l ton b chng t lin quan n cc mt hot ng ca x nghip nh: thanh ton vi cc i, tnh lng v cc khon trch theo lng cho cn b cng nhn vin, theo di ti sn c nh T chc lu gi s sch chng t, ng thi kim tra, kim sot mi hot ng kinh t ca x nghip theo ng php lut v quy nh ca Cng ty. K ton my kim k ton tin mt: Chu trch nhim nhp s liu t chng t vo my tnh, ng thi theo di vic thu, chi tin mt v vay vn vi Cng ty. Th qu: Theo di tnh hnh nhp, xut, tn qu ca X nghip. Ngoi ra, cc X nghip cn phn ra nhiu i xy dng vi cc chc nng c th. K ton i phi theo di tnh hnh sn xut kinh doanh cng trnh, hch ton cc nghip v kinh t xy ra cng trnh, tnh lng v cc khon trch theo lng cho ngi lao ng, t chc tp hp chng t chi ph pht sinh bo vi X nghip. Nu khng c k ton, i trng trc tip thc hin phn vic ny. 4.2. c im t chc cng tc k ton ca Cng ty cng trnh ng thu Cng ty cng trnh ng thu l doanh nghip Nh nc hot ng trong lnh vc xy lp v chu s iu chnh ca Lut doanh nghip. Do vy, cng tc k ton cng ty c thc hin theo ch k ton doanh nghip hin hnh do B Ti chnh ban hnh. C th nh sau:

Nin k ton: bt u t 01/01 hng nm v kt thc vo ngy 31/12 hng nm. Phng php tnh thu GTGT: cng ty s dng phng php khu tr. Phng php hch ton hng tn kho: cng ty p dng theo phng php k khai thng xuyn. Phng php tnh khu hao TSC: cng ty s dng phng php khu hao ng thng. Phng php xc nh gi tr nguyn vt liu xut: cng ty tnh gi nguyn vt liu xut theo phng php gi thc t ch danh. 4.3 H thng chng t k ton Hin nay, cng ty p dng h thng chng t k ton c ban hnh theo quyt nh s 1864/1995/Q-BTC ngy26 thng 12 nm 1995 ca B trng B Ti chnh. Cng ty s dng y cc loi chng t bt buc v la chn mt s chng t mng tnh hng dn phc v cho vic hch ton ban u. Quy trnh lun chuyn chng t c thc hin cht ch v y . Danh mc cc chng t k ton m cng ty s dng. Stt Tn chng t 1 - Lao ng v tin lng 1 2 3 4 5 6 7 8 9 10 11 Bng chm cng Bng thanh ton tin lng Phiu ngh hng BHXH Bng thanh ton BHXH Bng thanh ton tin thng Phiu xc nhn SP huc cng trnh hon thnh Phiu bo lm thm gi Hp ng giao khon Bin bn iu tra tai nn lao ng 2 - Hng tn kho Phiu nhp kho Phiu xut kho 01-VT 02- VT 01- LTL 02- LTL 03- LTL 04- LTL 05- LTL 06- LTL 07- LTL 08- LTL 09- LTL S hiu chng t

12 13 14 15 16 17 18 19 20 23 24 25 26 27 29 30 31 32 33 34 35 36

Phiu xut kho kim vn chuyn ni b Phiu xut vt t theo hn mc Bin bn kim nghin Th kho Phiu bo vt t cn li cui k Bin bn kim k vt t, sn phm hng ho 3 Bn hng Ho n (GTGT) Ho n (GTGT) Phiu k mua hng 4 Tin t Phiu thu Phiu chi Giy ngh tm ng Thanh ton tin tm ng Bin lai thu tin Bng kim k qu Bng kim k qu 5 TSC Bin bn giao nhn TSC Th TSC Bin bn thanh l TSC Bin bn giao nhn TSC sa cha Bin bn nh gi li TSC 6 Sn xut Phiu theo di ca my thi cng Biu 01 Chng t s dng ti cng ty.

03/VT-3LL 04- VT 05- VT 06- VT 07- VT 08- VT 01/GTKT- 3LL 01/GTKT-2LL 13HDBH 01 TT 02 TT 03 TT 04 TT 05 TT 07a TT 07b TT 01 TSC 02 TSC 03 TSC 04 TSC 05 TSC 01 - SX

Ti khon : Loi 1 : Ti sn lu ng - B sung ti khon 136 Phi thu ni b: 1362 Phi thu khi lng xy lp giao khon ni b. - B sung cc tiu khon ca ti khon 141, bao gm:

+ 1411 Tm ng lng v cc khon trch theo lng. + 1412 Tm ng mua vt t, hng ho. + 1413 Tm ng chi ph giao khon xy lp ni b. + 1418 Tm ng khc. - B sung cc tiu khon ca ti khon 152, bao gm: + 1521 Nguyn liu, vt liu chnh. + 1522 Vt liu ph. + 1523 Nhin liu. + 1524 Ph tng thay th. + 1526 Thit b XDCB. + 1528 Vt liu khc - B sung cc tiu khon ca ti khon 154, bao gm: + 1541 Xy lp. + 1542 Sn phm khc. + 1543 Dch v. + 1544 Chi ph bo hnh xy lp. Loi 2: Ti sn c nh - B sung thm tiu khon 2117 Gin gio, cp pha. Loi 3: N phi tr B sung thm mt s ti khon sau: - Ti khon 315 N di hn n hn tr, chi tit: + TK 3151 N di hn n hn tr Ngn hng. + TK 3152 N di hn n hn tr i tng khc. - Ti khon 331 Ph tr cho ngi bn, chi tit: + 3311 Phi tr cho i tng khc. + 3312 Phi tr cho bn nhn thu, nhn thu ph. - Ti khon 334 Phi tr cng nhn vin, chi tit:

+ 3341 Phi tr cng nhn vin. + 3342 Phi tr lao ng thu ngoi. - Ti khon 335 Chi ph phi tr, chi tit: + 3351 Trch trc chi ph bo hnh. + 3352 Chi ph phi tr. - Ti khon 336 Phi tr ni b, chi tit: + 3362 Phi tr v khi lng xy lp nhn khon ni b. + 3368 Phi tr ni b khc. Loi 5: Doanh thu. - B sung vo ti khon Doanh thu bn hng : TK 5112 Doanh thu bn cc thnh phm, sn phm xy lp hon thnh, chi tit TK 51121 Doanh thu sn phm xy lp, TK 51122 Doanh thu bn thnh phm khc. - B sung vo ti khon Doanh thu bn hng ni b : TK 5122 Doanh thu bn cc thnh phm, sn phm xy lp hon thnh, chi tit Tk 51221 Doanh thu sn phm xy lp, TK 51222 Doanh thu bn thnh phm khc. Loi 6: Chi ph sn xut - kinh doanh. - B v b sung cc ti khon sau: - B ti khon 611 Mua hng. - B sung ti khon 623 Chi ph s dng my thi cng, Chi tit: + 6231 Chi ph nhn cng. + 6232 Chi ph vt liu. + 6231 Chi ph dng c sn xut. + 6231 Chi ph khu hao my thi cng. + 6231 Chi ph dch v mua ngoi. + 6231 Chi ph bng tin khc. - B ti khon 631 Gi thnh sn xut.

Loi 0: Ti khon ngoi bng. - B sung ti khon 005 Ngun vn vay bng ngoi t. 4.4 T chc h thng s sch k ton Ti Cng ty cng Trnh ng Thu p dng hnh thc s k ton: Chng t ghi s. Cn c trc tip ghi s k ton tng hp l Chng t ghi s. Vic ghi s k ton tng hp bao gm: + Ghi theo trnh t thi gian trn S ng k chng t ghi s. + Ghi theo ni dung kinh t trn S Ci. Chng t ghi s do k ton lp trn c s tng chng t gc hoc bng tng hp chng t gc cng loi c cng ni dung kinh t. c im ca hnh thc ny l mi nghip v kinh t ti chnh pht sinh phn nh chng t gc u c phn loi theo cc chng t cng ni dung, tnh cht nghip v lp chng t ghi s trc khi ghi vo s k ton tng hp. T 2 n 5 ngy, cn c vo cc chng t gc, k ton lp chng t ghi s, sau c dng ghi vo s ci. Cc chng t gc sau khi c dng lm chng t ghi s c dng ghi vo cc s, th k ton chi tit. Cui qu i chiu khp ng s liu ghi trn s ci v bng tng hp chi tit (c lp t cc s k ton chi tit) c dng lp cc bo co ti chnh. Theo hnh thc ny k ton s dng hai loi s tng hp l S ng k chng t ghi s v S Ci: + S ng k chng t ghi s l s k ton tng hp dng ghi chp cc nghip v kinh t pht sinh theo trnh t thi gian (nht k). S ny va dng ng k cc nghip v kinh t pht sinh, qun l chng t ghi s, va kim tra, i chiu s liu vi Bng Cn i s pht sinh. + S Ci l s k ton tng hp dng ghi cc nghip v kinh t pht sinh theo ti khon kinh t c quy nh trong ch ti khon k ton p dng cho doanh nghip. S Ci ca hnh thc k ton chng t ghi s c m ring cho tng ti khon. Mi ti khon c m mt trang hoc tu theo s lng ghi cho tng nghip v kinh t pht sinh nhiu hay t ca tng ti khon. S liu ghi trn S Ci dng kim tra i chiu vi s liu ghi trn S ng

k chng t ghi s, cc s hoc th k ton chi tit, dng lp cc bo co ti chnh. Cc s k ton chi tit c m bao gm: + S TSC; + S chi tit vt t, sn phm, hng ho; + Th kho; + S chi ph sn xut, kinh doanh; +Th tnh gi thnh sn phm, dch v; + S chi tit chi ph tr trc, chi ph phi tr; + S chi tit chi ph s dng xe, my thi cng; + S chi tit chi ph sn xut chung; + S chi tit chi ph bn hng; + S chi tit chi ph qun l doanh nghip; + S gi thnh cng trnh, hng mc cng trnh xy lp; + S chi tit tin vay, tin gi; + S chi tit thanh ton vi ngi bn, ngi mua, vi Ngn sch Nh nc, thanh ton ni b...; + S chi tit cc khon u t chng khon; + S chi tit ngun vn kinh doanh. Mi i tng k ton c yu cu qun l v phn tch khc nhau, do ni dung kt cu cc loi s v th k ton chi tit c quy nh mang tnh hng dn. Cn c ghi s, th k ton chi tit l chng t gc sau khi s dng lp chng t ghi s v ghi vo cc s k ton tng hp. Cui thng hoc cui qu phi lp Bng tng hp chi tit trn c s cc s v th k ton chi tit lm cn c i chiu vi S Ci. K ton theo hnh thc chng t ghi s c thc hin theo m hnh sau:

Chng t gc Bng tng hp chng t gc S ng k CTGS Chng t ghi s S Ci BC s pht sinh Bo co ti chnh Ghi hng ngy Ghi cui qu Kim tra, i chiu S 04 - M hnh chng t ghi s p dng ti cng ty. Hin nay, Cng ty s dng phn mm k ton my FAST ACCOUNTING hch ton. Tuy nhin vic thc hin ghi chp s sch bng phng php th cng vn thng dng trong cng ty. 4.5 T chc h thng bo co ti chnh Hin nay cng ty Cng Ty Cng Trnh ng Thy p dng h thng bo co theo quyt nh s 167/2000/Q-BTC ngy 25/10/2000 ca B Ti chnh. nh k lp bo co l theo qu. Ngi chu trch nhim lp bo co l k ton trng v k ton tng hp ca phng k ton. Cc k ton vin trong phng k ton cung cp cc s chi tit k ton trng v k ton tng hp lp cc bo co ti chnh. Hin nay n v lp nhng bo co ti chnh theo quy nh cho cc doanh nghip xy lp l gm 3 biu mu bo co: Bng tng hp chi tit S k ton chi tit

- Bng cn i k ton - Kt qu hot ng kinh doanh - Lu chuyn tin t

Mu s B 01 - DNXL Mu s B 02 - DNXL Mu s B 03 - DNXL

Bng cn i k ton v bo co kt qu hot ng kinh doanh c lp cho tng X nghip v Cng ty cn bo co lu chuyn tin t th ch lp cho c Cng ty. Bo co ti chnh ca Cng ty phi lp v gi vo cui qu, cui nm ti chnh cho cc c quan sau: C quan thu m Cng ty ng k k khai np thu. Tng cng ty Xy dng ng thu. Cc thng k.

Ngoi ra phc v cho cng tc sn xut kinh doanh i khi bo co ti chnh cn c np cho s k hoch u t, ngn hng m Cng ty thng giao dch (Ngn hng Cng thng ng a)... xin vay vn, u t sn xut. V thu, cng nh nhiu cng ty khc Cng ty Cng Trnh ng Thu np kh nhiu loi thu nh: Thu GTGT, Thu thu nhp doanh nghip, Thu ti nguyn, thu t ai, thu mn bi,...nhng Thu tiu th c bit v Thu xut nhp khu th rt t khi c v sn phm cu Cng ty l sn phm xy lp. Cng ty khng lp bo co qun tr trong ni b Cng ty, c th l do loi hnh sn xut kinh doanh l xy lp, sn phm ca cng ty l cc cng trnh xy dng. Th trng t bin ng v gi c thng c xc nh trc khi sn xut nn t nhu cu dng n bo co qun tr.

phn 2 thc trng cng tc hch ton nguyn vt liu ti cng ty cng trnh ng thy 1 Khi qut chung NVL v CCDC ti Cng ty cng trnh ng thy 1.1 c im , vai tr, phn loi nvl v ccdc ti cng ty Cng ty cng trnh ng thu l mt cng ty trc thuc Tng cng ty xy dng ng thy v vy NVL v CCDC ti cng ty chim mt t trng rt ln, m ta bit mt trong nhng iu kin thit yu tin hnh sn xut l i tng lao ng. NVL l i tng lao ng c th hin di dng vt ho nh: st, thp, si mng, vi, ct, gch cc loi vt liu s dng trong qu trnh thi cng, ch bin, sn xut Khc vi t liu lao ng, NVL ch tham gia vo mt chu k sn xut nht nh v khi tham gia vo qu trnh sn xut, di tc ng ca lao ng chng b tiu hao ton b hoc thay i hnh thi vt cht ban u to ra hnh thi ca sn phm. Ti cng ty cng trnh ng thu NVL khng ch c mua m cn c bn, i vay mn ca cng ty khc v cho vay, v vy cho nn NVL v CCDC ti cng ty rt a dng v phong ph c v chng loi v s lng, mt khc cc kho v bn bi ct tr v bo qun NVL v CCDC l rt quan trong nu khng NVL v CCDC s tht thot, hng hc khng th s dng c gy mt mt v lng ph tin ca mt cch ng trch. Do hot ng ti a bn kh rng ln thi cng cc cng trnh di khp mi ni cho nn NVL v CCDC thng c mua sm ti ch phc v cho cng tc thi cng iu my gip cho Cng ty gim c chi ph vn chuyn v hao ht trong khi vn chuyn, gim thiu hng hc trong qu trnh vn chuyn. Tuy nhin do iu kin nh vy Cng ty thiu kho bi bo qun v ct tr NVL v CCDC v vy chng b hng hc v mt mt l iu kh chnh khi. Tu theo c th ca NVL v CCDC m cng ty phn loi chng ra thnh tng nhm tin cho qu trnh qun l v cng tc hch ton VNL , phn b chi ph i vi CCDC i vi NVL cng ty cn c theo vai tr ca chng v phn loi nh sau : Nguyn vt liu chnh : L nhng NVL trc tip cu thnh hnh thi cn bn ca sn phm trong qu trnh sn xut Nguyn vt liu ph: l nhng NVL tham gia vo qu trnh hon thin sn phm.

Nhin liu : Nhng loi dng tr gip cho cc hot ng ca cng c dng c nh : Xng , Du, kh ga, bnh oxy Ph tng thay th: gm cc loi ph tng dng trong trnh sa cha my mc, cng c . Thit b xy dng c bn: L nhng ho cht chuyn dng dng trong thi cng v xy dng cc cng trnh kin c. Cc loi vt liu khc : L cc thit b c chng ca my mc thi cng dng trong qu trnh sa cha thay th khng c trong nc huc khng ph bin trn th trng kh c th mua c phi t nh cung cp. i vi CCDC cng ty phn thnh 2 loi l cng c dng cho cng vic sn xut v thi cng v cng c dng trong cng tc qun l. 1.2 Qun l NVL,CCDC ti Cng ty. Nhn thy tm quan trng ca NVL, CCDC i vi qu trnh sn xut v kinh doanh nn Cng ty rt ch trng n cng tc bo qun v ct tr NVL, CCDC . Ti cc kho ca Cng ty lun c y cc trang thit b phc v cng tc qun l v bo v NVL, CCDC v cc th tc xut - nhp cng c qun l cht ch v lin hon Do iu kin thi cng cc cng trnh xa nn Cng ty thng thu cc kho bi ti nhng ni Cng ty xy dng v ti nhng Cng ty cng tin hnh c ngi trng coi v qun l chng, c bo v thng trc canh d, trng coi, c ngi chu trch nhim nhp xut NVL v CCDC. Ti y mi th tc tin hnh nhp v xut kho cng c thc hin y nh ti kho ca Cng ty, th kho ti y cng thc hin ghi th kho, s s d, bng tng hp nhp xut tn v hng tun s c chun ln phng vt t ti cng ty. K ton v cc phng c lin quan theo di NVL, CCDC chi tit thng qua phng vt t. 1.3 Tnh gi NVL ti Cng ty Ti Cng ty cng trnh ng thu NVL c tnh theo phng php gi thc t ch danh. Theo phng php ny gi tr NVL xut kho ng theo gi NVL nhp kho ca chng v vy k ton phi lun theo di cht ch gi ca tng l hng tnh gi vn hng xut huc bn v gi tr vt t xut dng. V d : Theo ho n GTGT ca cng ty, Ngy 02 thng 01 nm 2005 Cng ty cng trnh ng thy mua ca Cng ty xy dng v kinh doanh vt t 204,1 tn cc vn thp 400x170x15,5 vi n gi 4523809,52/tn Gi cha c thu : 923309523 Tin thu GTGT 5% : 46165477 Tng cng tin thanh ton l : 969475000 Vy gi nhp kho v gi xut kho ca l hng cc vn thp ngy 02 /01 / 2005 l 969475000

i vi NVL t gia cng ch bin th gi nhp kho v xut kho c tnh nh sau : Gi thc t bao gm gi xut vt liu em i gia cng cng vi chi ph gia cng ch bin, chi ph vn chuyn, bc d V D: Ngy 05 / 01 / 2005 cng ty nhp kho 1000 cc b tng c sn vy gi nhp kho v xut kho ca 1000 c c b tng ny c tnh nh sau: Khi lng st: 30 tn x n gi 4825000/tn = 144750000 10 tn x n gi 1247500 /tn = 124750000 Xi mng 50 tn x n gi 675000/tn = 33750000 : 100 m3 x = 36325000 Ct : 150m3 x = 45480000 Nhn cng : 200 cng x 40.000(vn) = 8.000.000(vn) in, nc : 3.000.000 (vn) Chi ph vn chuyn , bc d : 6.000.000(vn) Tng gi nhp kho ca 1000 cc b tng : 402055000 1.4 Phng php phn b gi tr CCDC xut dng Phng php phn b 1 ln :Theo phng php ny khi xut dng CCDC gi tr ca n c chuyn ton b vo chi ph sn xut - kinh doanh ca k xut dng n thng c p dng cho cc cng c dng c c gi tr thp v thi gian s dng ngn v thng c p dng cho cc thit b vn phng: Phng php phn b 50% : Khi CCDC c xut dng th k ton tin hnh phn b 50% gi tr ca chng vo chi ph ca k xut dng. Khi b phn s dng bo hng CCDC th k ton tin hnh phn b chng vo chi ph sn xut kinh doanh ca k bo hng : chi ph bao gm 1/2 gi tr ca CCDC bo hng tr i gi tr ph liu thu hi tr tin bi thng vt cht( nu c ) Phng php phn b nhiu ln : Phng php ny cn c vo gi tr ca CCDC v thi gian d dng ca chng k ton tin hnh tnh mc phn b cho mt k huc cho mt ln s dng Bng phn b CCDC qu 1 nm 2005 cho cc cng trnh stt 1 2 3 Cng trnh TK 627 Cng Chn My giai on 2 p Tho Long Cng Khuyn Lng n v tnh: ng S tin Ghi ch 20. 672.584 22.642.567 16.782.944

4 5 6 7

Cng Hn La Cng tng Hp Mng La Cng Sa c Cu tu X51 Cng

18.942.563 62.255.000 82.955.781 12.653.844 236905283 K ton trng ( k, ghi r h tn) Nguyn thanh Hi

Ngi lp bng ( k, ghi r h tn) Trn Mnh Hng

2 Hch ton NVL, CCDC ti cng ty cng trnh ng thy 2.1 Chng t v th tc nhp kho Mua NVL nhp kho : Quy trnh lun chuyn phiu nhp kho : Phng k hoch th trng c nhim v ln k hoch sn xut, xy dng nh mc tiu hao NVL v nh mc d tr NVL. Cn c vo k hoch sn xut, phng thit b vt t c cn b vt t i thu mua NVL. Khi NVL v n Cng ty, th kho cng hi ng kim nhp ca Cng ty tin hnh kim tra v cht lng vt liu, s lng, quy cch, n gi vt liu, ngun mua v tin thc hin hp ng ri lp Bin bn kim nghim. Sau , phng thit b vt t lp Phiu nhp kho, cn b ph trch cung ng vt t k vo phiu nhp kho, chuyn cho th kho nhp NVL, ghi th kho ri chuyn ln cho k ton vt t ghi s v bo qun. Mi phiu nhp kho c lp thnh 3 lin: P. KHTT

Mt lin c lu tp h s chng t gc phng thit b vt t. Mt lin c dng thanh ton. Mt lin chuyn cho k ton NVL hch ton.
B phn cung ng vt t Hi ng kim nghim P. TBVT Th kho K ton NVL

K hoch sn xut

Ho n mua hng

Bin bn kim nghim

Phiu nhp kho

Nhp NVL, ghi th kho

Ghi s, bo qun

S 05 Quy trnh lun chuyn phiu nhp kho.

Phiu nhp kho ti phng vt t c lp thnh 3 lin o Lin 1 Lu ti phng vt t o Lin 2 Giao cho th kho vo th kho o Lin 3 Giao cho k ton nh k th kho s chuyn phiu nhp kho (lin 2) cho k ton vt t, phiu nhp kho ghi y cc thng tin theo quy nh. Cn c vo phiu nhp kho k ton c th bit c tnh hnh NVL hin c v cc thng tin nh s lng, chng loi, gi thnh, ngy thng nhp kho .. V d : Ngy 16 thng 02 nm 2005 Cng ty mua NVL ca Cng ty Cung ng vt t i Hong Minh . Cn c theo ho n ca Cng ty i Hong Minh phng vt t ca Cng ty lp phiu nhp kho, kim tra hng ho trc khi nhp vo kho nh chng loi, mu m, s lng, cht lng ng theo tho thun theo ho n GTGT Ho n(GTGT) Mu s :01GTKT - 3LL Lin 2 : giao khch hng Ngy 16 thng 01 Nm 2005 n v bn hng : Cng ty cung ng vt t i Hong Minh a ch : 156 Trn Quang Diu - ng a - H Ni S ti khon in thoi : MST H tn ngi mua hng : Trn huy Liu Tn n v : Cng ty cng trnh ng thy ch : 159 Thi H - ng a - H Ni S ti khon Hnh thc thanh ton : Tin Mt stt A 1 S lng n gi Thnh tin 1 2 3 500 167500 83750000 Cng tin hng : 83750000 Thu sut GTGT : 5% tin thu GTGT :4187500 Tng tin thanh ton :87937500 Stvit bng ch: Tm mI by triu chn trm ba mi by nghn nm trm ng Ngi mua hng (K,ghi r h tn ) Ngi bn hng ( K, ghi r h tn) Th trng n v (K, ng du, ghi Tn hng ho, dch v B Gin gio n v tnh C Chic

r Trn Huy Liu Vn

h Hong Thanh Huy

tn) Nguyn anh

n v : Cng ty cng trnh ng thy a ch : 159 Thi H - ng a - H Ni Phiu nhp kho Ngy16 thng 01 nm 2005 H v tn ngi giao hng : Hong Thanh Huy Theo ho n GGTG s 156 ngy 16 thng 02 nm 2005 Nhp ti kho: Thi H S lng stt Tn nhn hiu quy M n cch vt t( sn s v tnh Theo CT Thc phm, hng ho) n gi Thnh tin

nhp
3 500

A 1

B Gin gio Cng tin hng Thu GTGT Tng cng

1 Chic

2 500

4 5 160000 80000000 80000000 4000000 84000000

Ph trch cung tiu trng n v

(k, ghi r h tn)
Mai Vn Ho

K ton trng

gi giao hng

th kho th

Nguyn Thanh Hi Hong Thanh Huy Nguyn th Hnh Mai vn Hot

(k, h tn)

(k, h tn)

(k, h tn) (k, h tn)

Chng t v th tc xut kho : Quy trnh lun chuyn phiu xut kho l : Khi c nhu cu s dng NVL, cc x nghip lp phiu yu cu xin lnh vt t gi ln phng k hoch th trng. Phng k hoch th trng xem xt k hoch sn xut v nh mc tiu hao NVL ca mi loi sn phm duyt phiu yu cu xin lnh vt t. Nu vt liu c gi tr ln th phi qua ban gim c cng ty xt duyt. Nu l vt liu xut theo nh k th khng cn qua kim duyt ca lnh o cng ty. Sau , phng thit b vt t s lp Phiu xut kho chuyn cho th kho. Th kho xut NVL, ghi th kho, k phiu xut kho, chuyn cho k ton NVL ghi s, bo qun v lu tr. Mi phiu xut kho c lp thnh 3 lin: - Mt lin lu phng sn xut. - Mt lin giao cho ngi lnh NVL mang xung kho lnh NVL. - Mt lin giao cho k ton NVL hch ton.

K hoch sn xut

Cc XN

Th trng, k ton trng

P. TBVT

Th kho

K ton NVL

Phiu yu cu xin lnh NVL

Duyt xut kho

Lp phiu xut kho

Xut NVL, ghi th kho

Ghi s, bo qun, lu tr

S 06 Quy trnh lun chuyn phiu xut kho. V d : Ngy 26 thng 01 nm 2005 Cng ty tin hnh xut NVL cho cng trng thi cng ng mn H Ch Minh ti tnh Ninh Bnh n v : Cng ty cng trnh ng thu a ch :Kho Ninh Bnh Phiu xut kho Ngy 26 thng 01 nm 2005 H v tn ngi nhn hng : Trn Anh Linh L do xut kho : Phc v thi cng cng trnh ng mn H Ch Minh Xut ti kho : Ninh Bnh stt Tn nhn hiu quy M n cch sn phm s v tnh 1 2 Xi Mng Thp Tng cng kg kg S lng n gi Thnh tin

Yu cu
5000 8000

Thc xut
5000 8000

Ph trch cung tiu trng n v

V thanh H (K, ghi r h tn) k

K ton trng

Ngi nhn hng

Th kho

Th

Nguyn thanh Hi

Trn anh Linh

Bi cao Chanh Mai Vn Hot

V d : Ngy 28 thng 01 nm 2005 do cng trnh ang thi cng ti Tnh Ninh Bnh thiu NVL thi cng , Cng ty iu chuyn NVL t kho Ti H Nam do vy Cng ty s dng phiu xut kho kim vn chuyn ni b.

n v : Cng ty cng trnh ng thu a ch : Kho H Nam Phiu xut kho (Kim vn chuyn ni b) ngy 28 thng 01 nm 2005 Lin 2 : Dng vn chuyn H v tn ngi vn chuyn: H ch Hiu Hp ng s : 11 Phng thc vn chuyn : t Xut ti kho : H Nam Nhp ti kho : Ninh Bnh stt Tn nhn hiu quy M n S lng n cch( sn phm, hng s v gi Thc Thc ho) tnh xut nhp 1 2 Thp Que hn Th kho xut k Kg Kg 7000 200 7000 200

Thnh tin

Tng cng Ngi lp phiu k

Ngi vn chuyn k

Th kho nhp k

2.2 Hch ton chi tit NVL v CCDC 2.2.1 Hch ton chi tit NVL Cng ty s dng phng php th song song hch ton chi tit NVL . Theo vic hch ton chi tit nhp, xut, tn kho NVL c theo di c phng k ton v kho. Ti kho: Th kho s dng th kho ghi chp, phn nh tnh hnh nhp, xut, tn ca tng th vt liu theo ch tiu s lng. S liu ca ly t cc chng t nhp, xut hng ngy. Mi chng t c ghi trn mt dng v c th kho sp xp theo tng loi tin cho vic s dng th kho trong cng tc kim tra, i chiu s liu v phc v cho yu cu qun l. Hng ngy, khi nhn cc chng t k ton v nhp, xut, tn kho vt liu, th kho kim tra tnh hp php, hp l ca chng t ri tin hnh ghi s lng thc nhp, thc xut vo cc th kho. Sau khi s dng cc chng t ghi vo th kho, th kho sp xp li chng t, chuyn chng t cho phng k ton. Ti phng k ton:

Hng tun, th kho lp phiu giao nhn chng t nhp, xut v chuyn cc chng t nhp, xut cho k ton NVL, th kho v k ton NVL cng k vo phiu giao nhn ny. Khi nhn c cc chng t nhp, xut, sau khi kim tra tnh hp l, hp php ca chng t, k ton NVL ghi s chi tit NVL. S chi tit NVL theo di NVL c v s lng v gi tr. Cui k, k ton NVL i chiu s liu trn s k ton chi tit NVL vi th kho, t ly s liu lp Bng tng hp nhp, xut, tn kho. C th khi qut quy trnh hch ton chi tit NVL theo phng php th song song ti cng ty nh sau:

Chng t gc v bng phn b

S ng k chng t ghi s

Chng t ghi s nhp-xut

Th kho

S ci TK 152

S chi tit TK 152

Bng cn i s pht sinh

Bng tng hp nhp-xut-tn NVL

Bo co ti chnh

Ghi hng ngy Ghi cui thng i chiu

S 07 Quy trnh ghi s k ton NVL ti cng ty. Hng ngy, cn c vo cc chng t vt t, k ton ghi vo chng t ghi s n v : Cng ty cng trnh ng thu a ch : Kho ti Ninh Bnh Th kho Ngy lp th :01 /02 /2005 T s :01 Tn nhn hiu quy cch vt t : Xi mng n v tnh : Kg stt Chng t SH NT Din gii Nhp S lng Xut Tn

A 1 2 3 4 5 6 7 8

B 2 4 7 8 10 13 19 22

C 01/01 02/01 05/01 08/01 12/01 16/01 22/01 23/01

D Tn u k Xut c cc b tng Mua nhp kho Xut thi cng Xut thi cng Xut thi cng Xut c Rm Cu Mua nhp kho Xut kho thi cng Cng Tn cui k

1 150.000

2 50.000 20.000 30.000 50.000 80.000

100.000 62.000 250.000 292.000

3 100.000 50.000 200.000 180.000 150.000 100.000 20.000 120.000 58.000 58.000

Tng Cng ty Xy dng ng thu Cng ty cng trnh ng thu Bng tng hp nhp - xut - tn Thng 01 nm 2005 Ti khon :152 Kho : Ninh Bnh

stt Din gii 1 I 1 2 3 II 1 2 Nhin liu M L4

n Tn u k v sl Tin tnh 3 4 5 Kg 30 600 120 750000 180000

sl 6 76 1000

Nhp Tin 7

sl 8

Xut Tin 9

Tn cui k sl Tin 10 11 1525000 2400000 7310000

1900000 45 3000000 800 8600000 150

Du diezel Lt Nht .. .. .. Xi mng Lt

5160000 200

112500 61 0 240000 800 0 645000 170 0 949000 58 00

Tn 100

32500000 250

81250000 292

18850000

III Thp 1 Thp 2 Thp

Kg Kg

9500 52250000 15000 82500000 12000 660000 12500 68750000 00 5000 16500000 8000 26400000 7000 231000 6000 19800000

00 .. .. ..
2.2.2 Hch ton chi tit CCDC Ti Cng ty cng trnh ng thu vic s dng CCDC thng xuyn, khi c vic mi pht sinh mua sm mi CCDC ,v vy theo di gi tr v phn b chi ph c thc hin mi qu m CCDC pht sinh. CCDC l nhng ti sn thng khng iu kin xp vo l TSC v vy gi tr ca CCDC l tng i nh. Do vy vic hch ton chi tit CCDC thng qua bng phn b gi tr v chi ph . 2.3 Hch ton tng hp NVL v CCDC 2.3.1 TK s dng hch ton: Vi TK 152 - Nguyn vt liu c chi tit + 1521 Nguyn liu, vt liu chnh . + 1522 Vt liu ph. + 1523 Nhin liu. + 1524 Ph tng thay th. + 1526 Thit b XDCB. + 1528 Vt liu khc Bn n : + Gi tr thc t NVL nhp kho do mua ngoi, t ch, thu ngoi gia cng, huc nhp t cc ngun khc. + Tr gi NVL tha pht hin khi kim k Bn c : + Gi thc t NVL xut kho sn xut, bn, gia cng ch bin. + Tr gi NVL c gim gi huc tr li ngi bn + Tr gi NVL pht hin thiu ht khi kim k Vi TK 151 Hng mua ang i ng Bn n : + Gi tr hng ho, vt t ang i ng Bn c : + Gi tr hng ho , vt t nhp kho hay chun giao cho cc i tng s dng nh hay khch hng, hay cc cng trng. Ngoi ra k ton cn s dng cc ti khon c lin quan nh sau: - TK 111 : tin mt

TK 112 : tin gi ngn hng TK 133 : Thu GTGT c khu tr TK 333 : Thu v cc khon phI np cho nh nc TK 331 : phi tr ngi bn TK 621 : Chi ph NVL trc tip TK 627 : Chi ph sn xut chung TK 642 : Chi ph qun l doanh nghip

2.3.2 K ton tng hp nhp kho NVL Trong vic nhp kho NVL doanh nghp s dng 2 loi chng t bt buc Ho n gi tr gia tng v phiu nhph kho. Ho n GTGT do bn bn gi cho cng ty, phiu nhp kho do k ton vt t ca Cng ty lp. Ngoi ra trong trng hp c bit Cng ty cn phi lp cc chng t nh bin bn kim nghim vt t, bin bn x l vt t thiu . + Cn c vo ho n, phiu nhp, chng t c lin quan k ton ghi khi hn hng mua v cng ho n: N TK 152 : Gi tr NVL nhp kho N TK 133 : Thu GTGT c khu tr C TK 331 : Cha thanh ton vi ngi bn C TK 111, 112, 311 : Thanh ton vi ngi bn + Khi hng mua ang i ng : K ton ch nhn ho n m cha nhn c phiu nhp kho th lu ho n vo h s hng ho ang i ng, nu trong thng hng v th ghi nh trn nu cui thng hng cha v th cn c v ho n v cc chng t c lin quan k ton ghi : N TK 151 : Hng mua ang i ng N TK 133 : Thu GTGT c khu tr C TK 331: Cha thanh ton vi ngi bn C TK 111, 112 , 311 thanh ton vi ngi bn + Khi hng v k ton ghi theo phiu nhp kho N TK 152 : Nguyn liu nhp kho C TK : 151 + Trng hp hng v cha c ho n N TK 152 : Gi tr NVL nhp kho C TK 331 Cha thanh ton vi ngui bn + Khi c ho n k ton ghi N TK 331 : Tng gi thanh ton vi ngi bn C TK 111, 112 : Tng gi thanh ton V d : : Ngy 02 thng 01 nm 2005 Cng ty cng trnh ng thy mua ca Cng ty xy dng v kinh doanh vt t 204,1 tn cc vn thp 400x170x15,5 vi n gi 4523809,52/tn

Gi cha c thu : 923309523 Tin thu GTGT 5% : 46165477 Tng cng tin thanh ton l : 969475000 Theo v d trn khi c ho n v hng nhp kho k ton ghi : N TK 152 : 923309523 N TK 133 : 46165477 C TK 111 : 969475000 Nu nh cha c ho n m hng nhp kho k ton ghi : N TK 152 : 923309523 N TK 133 : 46165477 C TK 331 : 969475000 Nu nh c ho n m hng cha v kho k ton ghi : N TK 151: 923309523 N TK 133: 46165477 C TK 111 : 969475000 Khi hng nhp kho k ton ghi : N TK 152 : 923309523 C TK 151 : 923309523 Cui qu k ton lp chng t ghi s nh sau chng t ghi s ngy 30 thng 03 nm 2005 s CTGS: 05 Ti khon S tin trch yu N C N C Nguyn vt liu chnh 152 923309523 Thu GTGT 133 46165477 Phi tr ngi bn 111 969475000 Cng Km theo cc chng t gc Ngi lp 969475000 969475000 ngy 30 thng 03 nm 2005 K ton trng

2.3.3 K ton tng hp xut NVL NVL ti Cng ty cng trnh ng thu xut kho sn xut, thi cng , bn , cho vay, tr li . Khi nhn c giy t hp l th kho lm th tc xut kho NVL theo yu cu, ri chuyn cc chng t v cho k ton vt t, k ton vt t phn loi theo tng i tng cui qu nh khon v lp chng t ghi s. Khi xut kho NVL xn sut k ton ghi : N TK 621 : gi thc t C TK 152 : Gi thc t NVL xut kho Khi xut kho NVL phc v cho b phn sn xut k ton ghi : N TK 627 : Gi thc t NVL dng cho thi cng

C TK 152 : Gi thc t NVL xut kho Khi xut kho NVL dng cho b phn bn hng k ton ghi: N TK 642 : Gi thc t C TK 152 : Gi thc t NVL xut kho Khi xut kho NVL dng cho sn xut cc sn phm trc khi a vo s dng k ton phi tp hp chi ph: N TK 154: Gi thc t NVL xut kho C TK 152 : Gi thc t NVL xut kho Tp hp chi ph pht sinh trong qu trnh gia cng, huc t ch NVL k ton ghi : N TK 154 N TK 133 :Nu c C TK 334, 338 : chi ph nhn vin C TK 331 : Tin thu gia cng Khi xut kho NVL bn thi cn c vo gi thc t k ton ghi : N TK 632 : Gi vn hng bn C TK 152 : Gi thc t NVL xut kho Tin thu c t vic bn NVL k ton ghi : N TK 111,112,131 : S tin thc thu N TK 721 : Thu nhp bt thng C TK 333 : Thu GTGT phi np Khi NVL xut kho tra li ngi bn do cht lng km th cn c vo ho n k ton ghi : N TK 111, 112, 331 C TK 152 : Gi thc t mua C TK 133 : Thu GTGT c khu tr V d : Khi xut kho NVL theo phiu xut kho ca Cng ty Ngy 06 /01 /2005 ti kho Qung Bnh Xut 100 cc vn thp loi 400x170x15,5 theo n gi l 4121417/cc Nu xut kho thi cng cng trnh N TK 621 : 412141700 C Tk 152 : 412141700 Nu xut kho dng cho b phn sn xut N TK 627 : 412141700 C TK 152 : 412141700 Nu xut kho dng cho qun l doanh nghip Qun l doanh nghip N TK 642 : 412141700 C TK 152 : 412141700 Nu xut kho NVL bn NV 1 N TK 632 : 412141700 C TK : 152 :412141700 NV 2

N TK 111: s tin thc thu C TK 721 : Thu nhp bt thng C TK 333: Thu GTGT phi np Nu xut kho NVL tr li N TK 111 : 432748785 C TK 152 : 412141700 C TK 133 : 20607085 Mu chng t ghi s nghip v xut NVL dng cho tho cng cng trnh Chng t ghi s Ngy 30 thng 03 nm 2005 S CTGS : 12 trch yu Chi ph NVL trc tip Nguyn liu chnh Cng Ti khon N 621 C 152 S tin N C 412141700 412141700 412141700 412141700

2.3.4 K ton NVL tha , thiu khi kim k ti cng ty nh k mt nm mt ln Cng ty cng trnh ng thy t chc kim k kho kim tra tnh hnh tn kho NVL kp thi pht hin v x l nhng chnh lch ti ti kho , trn s sch v trn thc t . Khi c lnh kim k ca cp trn th phng vt t ca Cng ty cng phng k huch thnh lp ban kim k gm 01 trng ban v cc u vin v lm vic theo chun mc k ton hin hnh khi pht hin cc trng hp tha v thiu trong kim k. Kim k khi pht hin thy thiu NVL th cn c vo bin bn kim k v bin bn s l k ton ghi : N TK 138 : Ch s l N TK 111, 138 , 334 : Yu cu bi thng C TK 642 :Thiu trong nh mc C TK 152 : Gi thc t ca NVL thiu Kim k khi pht hin tha NVL so vi s sch nu la tha ca Cng ty th k ton ghi : N TK 152 : Gi thc t NVL tha C TK 721 : Thu nhp bt thng Nu pht hin tha ca Cng tu khc thi k ton ghi : N TK 152 : Gi thc theo ho n C TK 338 : Phi tr khc S ng k chng t ghi s (trch) Nm 2004

n v tnh:ng Chng t ghi s SH NT 1 2 .. .. .. .. .. .. .. 2 30/06 .. .. .. .. .. .. .. .. .. 5 30/6 ..... ........ Cng Ngi lp k Mu s ci ti khon 152 S ci Nm 2004 Tn ti khon : Nguyn Vt Liu S hiu : TK 152 Din gii Ti S tin khon i ng N C S d u .... . . . . . .. S pht sinh trong thng 6 .......... ...... ..... ....... Xut kho NVL 627 21672500 .......... . . .. . . . . . . .. . ...... Xut kho NVL 642 12513900 ........... ... .... . . .. Cng pht sinh trong thng S d cui thng Cng lu k t u k ngy 30 thng 6 nm 2004 K ton trng k S tin 3 .. .. .. .. 46564000 .. .. .. .. .. .. .. .. .. 27652000 ...... ... ........ Chng t ghi s SH NT 1 2 .. .. .. .. .. .. .. .. .. .. .. .. .. ....... S tin 3 .. .. .. .. .. .. .. .. .. . . .. ... ..

ngy 30 thng 6 nm 2004 K ton trng k

Ngy thng ghi s

Chng t ghi s SH NT

02/6 05/6

11 16

30/6 30/6

Ngi ghi s k

2.4 Hch ton tng hp CCDC Ti khon s dng 153 : Cng c, Dng c Bn c : Gi thc t ca CCDC tng trong k Bn n : Gi thc t ca CCDC gim trong k

D n : Gi thc t ca CCDC tn kho Cc ti khon chi tit ca TK 152 TK 1531 Cng c, Dng c : Gi tr CCDC d tr s dng ti cng ty TK 2532 : Bao b lun chuyn TK 1533 : dng cho thu Khi xut dng CCDC v phn b mt ln th cn c vo gi tr thc t ca CCDC N TK 627 : Dng cho cc b phn Sn xut N TK 641 : Dng cho b phn bn hng N TK 642 : Dng cho b phn qun l doanh nghip C TK 153 : Gi thc t ca CCDC xut kho Khi xut dng CCDC v phn b 50% th k ton ghi N TK 142 : Gi thc t ca CCDC xut kho C TK 153 : Gi thc t ca CCDC xut kho Phn b 50% gi tr ca CCDC xut dng vo chi ph N TK 627 : Dng cho cc b phn Sn xut(50%gi ccdc) N TK 641 : Dng cho b phn bn hng(50% gi ccdc) N TK 642 : Dng cho b phn qun l doanh nghip(50% gi ccdc) C TK 142 : 50% Gi tr thc t CCDC xut dng Khi xut dng CCDC v phn b nhiu ln k ton ghi : N TK 142 : Ch phn b C TK 153 : Gi tr thc t CCDC xut dng Phn nh mc phn b N TK 627, 641, 642 : gi tr phn b C TK 142 : gi tr phn b V d: Trong qu 1 nm 2005 Cng ty pht mua CCDC s dng c cc nh khon sau : N TK 153 : 80.000.000 C TK 111 : 80.000.000 N TK 142 : 80.000.000 C TK : 80.000.000 Phn b 50% gi tr CCDC : N TK 627 : 40.000.000 (Nu dng cho b phn sn xut) N TK 641 : 40.000.000 (Nu dng cho b phn bn hng) N TK 642 : 40.000.000 (Nu dng cho qun l doanh nghip) C TK 142 : 40.000.000 Cng c dng c thng c s dng nhiu nhng ti Cng ty nhng li khng d tr CCDC do kh qun l v vy khi pht sinh cng vic cn dng thi Cng ty mua v a vo s dng ngay nn TK 153 cui k thng khng c s d. Cui k k ton da vo gi tr CCDC xut dng v p dng phng php phn b Phn b gi tr CCDC vo chi ph: N TK 627 : 152.063.000 C TK 142 : 152.063.000

Trch yu Trch chi ph CCDC qu 1 nm 2005 Cng

Chng t ghi s Ngy 31 thng 3 nm 2005 Ti khon N C N 627 152.063.000 142 152.063.000

S tin C 152.063.000 152.063.000

Km theo : Chng t gc Ngy 31 thng 3 nm 2005 Ngi lp ( k) K ton trng ( k)

Phn 3 : mt s kim ngh nhm hon thin cng tc hch ton nguyn vt liu v cng c ti cng ty cng trnh ng thu.

1 Nhn xt chung B my k ton ca cng ty c t chc theo m hnh phn tn. Phng k ton thc hin ton b cng tc k ton t thu nhn, ghi s, x l thng tin trn h thng bo co phn tch v bo co tng hp ca cng ty, ti cc nh my v trung tm trc thuc cng ty khng m s sch v khng hnh thnh b my k ton ring m ch c nhng nhn vin tp hp s liu ban u gi ln phng k ton ti chnh - thng k. M hnh k ton tp trung ny ph hp vi c ch qun l ca cng ty v n khng to ra s phn tn quyn lc trong sn xut kinh doanh cng nh trong hot ng ti chnh to ra mt b my qun l gn nh v thng nht. Mt khc, do s lng sn phm sn xut ra rt a dng, phong ph, khi lng cng vic hch ton ln nn lao ng k ton c phn cng theo cc phn hnh k ton. Vic phn cng lao ng k ton nh vy cng rt ph hp, to iu kin cho k ton vin chuyn mn ho trong cng vic, tch lu kinh nghim, gii quyt cc cng vic thuc phn hnh ca mnh mt cch nhanh chng. Hn na, gia cc k ton vin lun c quan h tc nghip trong cng vic nn vic cung cp, trao i thng tin gia cc phn hnh rt nhanh chng, kp thi to iu kin cung cp s liu, cc bo co cho ban lnh o cng ty khi cn thit. C th ni, m hnh k ton m cng ty ang p dng pht huy vai tr ca n, gp phn quan trng vo vic phn cng lao ng mt cch hp l, cung cp thng tin chnh xc, nhanh chng, h tr c lc cho ban lnh o cng ty trong vic qun l, iu hnh hot ng sn xut kinh doanh. 1.1. Nhng u im. Cng ty cng trnh ng thy trong thi gian qua c nhiu bin php nhm hon thin, i mi trong cng tc t chc hch ton k ton ti n v mnh. V vy, cng tc t chc hch ton k ton ti Cng ty t c nhng thnh tu, gp phn quan trng vo qu trnh pht trin ca Cng ty trong thi k mi. V h thng chng t v lun chuyn chng t: Cng ty s dng y cc chng t bt buc theo quy nh v thc hin nghim tc cc bc trong quy trnh lun chuyn chng t, to iu kin cho cng tc hch ton ban u c chnh xc v cng tc hch ton sau ny thun li hn. Vic t chc, bo qun, lu tr chng t khoa hc, y , d kim tra, kim sot, to iu kin cung cp thng tin kp thi, chnh xc khi cn n. V h thng ti khon: Cng ty xy dng h thng ti khon kh chi tit, c th, ph hp vi c im ca tng i tng hch ton ca cng ty, to

iu kin va theo di tng hp, va theo di chi tit cc i tng hch ton mt cch chnh xc. V vic vn dng hnh thc s CTGS: Hin nay, Cng ty ang p dng ghi s theo hnh thc chng t ghi s. Hnh thc ghi s ny hon ton ph hp vi c im sn xut kinh doanh v quy m ca Cng ty. N gip gim bt cng vic ghi chp, thun li cho vic lm bo co ti chnh v rt ngn thi gian quyt ton. Bn cnh h thng s tng hp theo quy nh ca B ti chnh, Cng ty cn m h thng s chi tit theo di chi tit, lp cc bng biu theo yu cu qun l, gip k ton d theo di, tm v cung cp thng tin mt cch kp thi.
V vic lp v thi gian lp cc bo co ti chnh: Cng ty thc hin theo ng ch quy nh ( thng l 06 thng mt ln ). Cc bo co ti chnh c np cho c quan thu, ngn hng, v Tng cng ty Cng trnh ng thy. Ngoi cc bo co ti chnh, Cng ty cn lp cc bo co qun tr theo yu cu qun l gip ban Gim c Cng ty c th a ra nhng quyt nh kp thi, chnh xc. V cng tc t chc cc phn hnh k ton: Cng ty t chc cng tc k ton theo cc phn hnh l ph hp vi quy m, c im sn xut kinh doanh v phng thc qun l ca Cng ty. Vic p dng hch ton chi tit hng tn kho theo phng php th song song gip cho vic ghi chp n gin, d i chiu, kim tra gia k ton v th kho, pht hin sai st sm, ng thi cung cp thng tin v nhp, xut, tn kho ca tng m vt t kp thi, chnh xc. Hn na, vic t chc nhn vin k ton theo cc phn hnh gip cho k ton c th chuyn su v cng vic ca mnh. i ng k ton u c trnh i hc tr ln v l nhng ngi nhit tnh vi cng vic. V p dng phn mm k ton: Hin nay, cng ty ang p dng k ton my cho tt c cc phn hnh k ton, v vy gim nh cng vic ghi chp.

V vic hch ton cc phn hnh k ton ch yu: hin nay, cng ty ang p dng tnh gi NVL xut kho theo gi thc t ch danh. Tuy nhin, vi s lng NVL a dng, s ln nhp xut nhiu th vic tnh gi theo phng php ny l cha hp l v khng phn nh chnh xc tnh hnh sn xut kinh doanh ca Cng ty, nht l khi gi NVL trn th trng lun c nhng bin ng. 1.2. Nhng tn ti. Trong nhng nm qua, mc d p dng nhiu bin php nhm hon thin v nng cao hiu qu cng tc k ton tuy nhin khng phi cng tc t chc hch ton k ton ti Cng ty khng c nhng im hn ch.

 V phn cng lao ng k ton: Hin nay, do s lng nhn vin k ton cn t nn mt nhn vin k ton thng m nhn hai hoc ba phn hnh. Hn na, trong qu trnh cng tc v mt l do no nhn vin phi ngh lm mt thi gian, ngi thay th s phi tm hiu t u v phn hnh . iu c th lm cho p lc cng vic dn ln nhng ngi cn li. Vic lun chuyn cng vic sang v tr khc i khi gy kh khn cho c ngi n v ngi i v cha chun b k v vic bn giao cng vic nn khng th khng c sai st. V vic lun chuyn chng t: vic lun chuyn chng t ca Cng ty c p dng theo ng quy nh. Tuy nhin, do Cng ty hot ng trn a bn cch xa nhau m cng tc k ton li tp trung mt ni nn vic kim tra l rt kh khn, thng tin c cp nht hng ngy l cha y , v vy vic lun chuyn chng t cn chm tr. Nhiu khi chng t cc x nghip c lun chuyn dn dp vo cui nin hoc cui qu, mt cch khng hp l .

2 Mt s kin ngh nhm hon thin cng tc hch ton nvl, ccdc ti cng ty 2.1 Nhn xt v cng qun l v k ton NVL , CCDC - Vn qun l nguyn vt liu : Do Cng ty thi cng cc cng trnh xa v vy kho bi ct tr v bo qun VNL, CCDC thng khng bo m yu cu, v vy rt kh qun l v bo v NVL - Vn theo di qun l CCDC cha c ch trng khng phn nh c nhng hng hc , mt mt CCDC trong qu trnh s dng - Cng ty thc hin lp s danh im vt t trong cng tc qun l NVL v CCDC 2.2 Mt s kin ngh

Kt lun Sau hn 30 nm tn ti v pht trin, Cng ty cng trnh ng thu ang tng bc ln mnh v khng nh u th ca mnh trong lnh vc xy dng, thi cng cc hng mc cng trnh thu. Nhng kt qu t c trong nhng nm qua chng t hng i m Cng ty v ang la chn l hon ton ng n. Trong thi gian ti Cng ty s ch trng hn na vo trang b thit b, my mc phc v cho qu trnh sn xut kinh doanh v nng cao cht lng sn phm Cng ty tr thnh mt doanh nghip Nh nc hng u hot ng trong lnh vc sn xut v kinh doanh xy lp. t c nhng thnh tu , Cng ty thc hin nhiu ci cch trong t chc b my qun l v b my k ton. B my k ton ca Cng ty trong nhiu nm qua gp phn tch cc vo qu trnh hot ng sn xut kinh doanh ca Cng ty, c bit trong thi im chuyn i nn kinh t t c ch tp trung quan liu bao cp sang c ch th trng. C th ni, t chc b my k ton hin nay gip cho hot ng ti chnh ca Cng ty r rng, minh bch, phn nh mt cch chnh xc v kp thi tnh hnh hot ng ca Cng ty, cung cp thng tin ng tin cy cho ban lnh o Cng ty t gio cho ban lnh o Cng ty c nhng quyt nh kp thi trong t chc sn xut v kinh doanh. Trong thi gian thc tp ti Cng ty cng trnh ng thu, em i su tm hiu cng tc hch ton k ton NVL v CCDC . t thc tp gip em nhn thc r rng hn v cng tc hch ton NVL v CCDC ti Cng ty tuy nhin, do thi gian thc tp cha lu v kin thc cn hn ch nn d c nhiu c gng chun thc tp ca em vn cn nhiu thiu st, em rt mong nhn c s gp ca c gio v cc c ch phng ti chnh k ton Cng ty cng trnh ng thu chuyn cu em c hon thin hn. Em xin chn thnh cm n s gip , ch bo tn tnh ca c gio ThS. L Kim Ngc v cc c ch phng ti chnh k ton ca Cng ty gip em hon thnh chuyn ny. Em xin chn thnh cm n!

Danh mc ti liu tham kho