Chuyn thc tp tt nghip

Li m u
Sau nhng nm i mi nn kinh t nc ta ang tng bc pht trin
hi nhp vi nn kinh t khu vc v th gii. i vi cc doanh nghip nc ta
hin nay, tn ti v pht trin trong nn kinh t th trng th buc phi
gim chi ph h gi thnh sn phm, nng cao cht lng sn phm mu m,
p ng mt cch tt nht cc yu cu cch s dng yu t u vo mt cch
hp l v c hiu qu. Trong vic s dng vt liu cng c, l mt trong
nhng yu t quyt nh
Trong hng lot cc chnh sch kinh t mi, gi vai tr quan trng phi
k n s i mi v c ch qun l, nguyn tc qun l ti chnh, v ch
hch ton k ton v cc lut thu mi. y l nhng nhn t thc y sn
xut trong nc. Hch ton k ton cc doanh nghip l mt trong nhng
nhim v quan trng, sn xut kinh doanh c li l mt tt yu khch quan
m bo cho s tn ti v pht trin ca doanh nghip.
Nhn thc rng mun sn xut ra mt sn phm chng ta phi b ra rt
nhiu chi ph lao ng vt ho. Vic thc hin tit kim chi ph h gi thnh
sn phm c a ra da trn nhng ch tiu sau: nh mc tiu hao vt liu,
my mc thit b sao cho ph hp vi n v mnh.
T nhng nhn thc v vai tr ca nguyn vt liu v qu trnh nhn
thc ca bn thn em chn ti : Hon thin hch ton nguyn vt liu
ti cng ty Granite Tin Sn-Viglacera".
Ni dung chuyn c chia lm hai phn:
Chng I : Thc trang hch ton nguyn vt liu ti cng ty Granite Tin sn
Chng II : Mt s kin hon thin hch ton nguyn vt liu ti cng ty
Granite Tin Sn.

Nguyn Xun Phng

Lp: K ton 44B

Chuyn thc tp tt nghip

Chng 1
Thc trng hch ton nguyn vt liu
ti cng ty Granrle tin sn - Viglacera

1.1. Tng quan v cng ty Granite Tin Sn

1.1.1. Lch s hnh thnh v pht trin ca cng ty Granite Tin Sn
- Viglacera
Cng ty Grante Tin Sn - Viglacera l n v thnh vin hch ton ph
thuc Tng cng ty Thu Tinh v Gm xy dng. c thnh lp theo quyt
nh 1866 - QBXD ngy 2/11/2004.
Tr s: Khu CN Tin Sn - Huyn Tin Sn - Tnh Bc Ninh
Tn giao dch quc t: Tin Sn Granite - Tiles Company
in thoi: 84. 241.839391
Fax: 84.241.838917
M s thu: 010010817006
Email: Granite Viglacera @ vnn.vin
Website: www. granite viglacera.com
Shorn room: 196 - Hong Quc Vit - T: 04.7552466
Ngi i din: Gim c: Nguyn Vn Sinh
Loi hnh cng ty: Cng ty Nh nc
Vn iu l: 400 t ng
Sn lng sn xut gch p lt hng nm: 3.000.000m2/nm
Cn b cng nhn vin: trn 400 ngi
Cng ty c xy dng trn din tch 4 ha c y h tng c s vt
cht y nh: h thng x l nc thi, h thng cng rnh, khu nh lm
vic cho cn b, h thng nh xng, nh ao.
Cng ty c u t dy truyn cng ngh hin i nht ng Nam
vi cc my mc thit b vi hon ton mi ca hng SAMI ca ITALY cung
cp.
Nguyn Xun Phng

Lp: K ton 44B

Chuyn thc tp tt nghip

Cng ty Granite Tin Sn l doanh nghip Nh nc. Tuy mi thnh
lp, tui ngh cn non tr nhng cng ty tri qua nhng bin ng ng k
gp khng t kh khn v vn u t, trong vic m rng quy m sn xut
sn phm, ci tin trang thit b k thut hin i, nng cao nng sut lao
ng, h gi thnh sn phm nng cao cnh tranh trn th trng c th
trng trong nc v th trng ngoi nc. Tuy nhin th trng tiu th sn
phm ca cng ty khn ngng m rng, sn phm ca cng ty thc s cnh
tranh c vi cc doanh nghip cng ngnh, v sn phm ngy cng c
nhiu ngi bit n. C c kt qu l nh s n lc vn ln v khng
ngng i mi ca cng ty m trc ht l s nng ng sng to ca Ban
gim c v s on kt ng lng ca cn b cng nhn vin trong cng ty,
trong c s ng gp khng nh ca b phn k ton. S nhy bn linh
hot trong cng tc qun l kinh t gip cho cng ty tng bc ha nhp
vi bc i ca mnh vi nhp iu pht trin kinh t t nc, ch ng trong
hot ng sn xut kinh doanh, quan trng hn l khng ngng nng cao i
sng cho cn b cng nhn vin.
Nhim v chnh ca cng ty trong thi gian ti l tip tc sn xut,
nng cao hn na cht lng cc sn phm. Pht trin v m rng th trng
xut khu.
Bng 1: Cc ch tiu kinh t ca cng ty
STT

Ch tiu

Nm 2004

Nm 2005

Doanh thu tiu th

205.600.170.969

390.640.327.710

Tng chi ph

203.685.622.697

387.002.682.910

Li nhun

1.914.548.272

3.637.644.800

Tng vn hot ng

400.000.000.000

523.655.807.500

Sn lng sn xut

4.600.236

6.520.200

Np ngn sch

4.089.074.541

5.523.898.107

Lao ng bnh qun (ngi)

392

422

Nguyn Xun Phng

Lp: K ton 44B

Chuyn thc tp tt nghip

1.1.2. c im t chc, qun l v sn xut kinh doanh ca Cng ty
Grante Tin sn - Viglacera
Bng 2: S t chc b my qun l
Gim c

PG
ph trch
ni chnh

Phng
TCKT

Phng
t chc
hnh
chnh

PG
ph trch
sn xut

Phng
k
thut

PG ph
trch KD
trong
nc

Phng
sn
xut

Phng
xng
sn
xut

PG
ph trch
xut khu

Phn
xng
c in

Phng
kinh
doanh

Phng
xut
khu

L mt cng ty Nh nc nn b my qun l ca cng ty kh cht ch.

T ban gim c cho n cc phng ban u c mi quan h qun l cp bc
theo phng thc qun l trc tip. Gim c l ngi c quyn qun l cao
nht, l ngi trc tip qun l v quyt nh cc phng ban u c trng
phng v ph phng qun l nhn vin trong phng. Mi thng tin t cp di
ln cp trn u c cp nht bng vn bn.
- Gim c: l ngi ng u b my qun l, chu trch nhim v kt
qu sn xut kinh doanh ca cng ty ngoi y quyn cho gim c, gim c
cn trc tip ch o cc phng ban.
- Ph gim c ph trch ni chnh c nhim v gim st v theo di
qun l cc cng vic chnh thay gim c v mt s lnh vc nh nhn s, t
chc nhn s, ngoi giao cng tc hnh chnh.

Nguyn Xun Phng

Lp: K ton 44B

Chuyn thc tp tt nghip

- Ph gim c ph trch sn xut: c nhim v ch o v gim st
vic sn xut ca cng ty
- Ph gim c ph trch kinh doanh xut khu: c nhim v lp k
hoch trin khai, tiu th cc sn phm thuc phm vi trong nc.
* Cc phng ban, phn xng
- Phng t chc hnh chnh: phng ny c nhim v gim st v theo
di qun l cc cng vic hnh chnh, nhn s, t chc nhn s, ngoi giao,
cng tc hnh chnh.
- Phng k thut c nhim v nghin cu, thit k a ra cc mu sn
phm phc v cho cng tc pht trin v kiu dng sn phm, nghin cu v
kt cu v cu to sn phm nhm a ra cc bi phi liu tt nht cho sn
xut sn phm.
- Phng k hoch c nhim v nghin cu v lp k hoch v sn xut,
cung ng vt t nh cc nguyn vt liu phc v cho sn xut sn phm nh
men mu, t st, felspat cao lanh.. v mt s thit b khc.
- Phn xng sn xut: c nhim v t chc sn xut hiu qu gch p
lt gch lt nn theo k hoch ca cng ty giao cho m bo v mt s lng,
cht lng quy cch sn phm mu m chu trch nhim qun l bo qun v
s dng hiu qu ti sn, nguyn liu, ph tng cng c lao ng.
- Phn xng c in: nhim v chnh m bo cho my mc thit b
ca ton cng ty. T chc thc hin cng tc bo dng, sa cha h thng
my mc trong ton cng ty, t chc vn hnh an ton h thng.
- Phng kinh doanh c nhim v nghin cu cc sn phm ang c xu
hng pht trin ph hp vi th hiu v cc dng sn phm mang tnh tim
nng trong tng lai. M rng v pht trin th trng tip cn v qung b
sn phm ti ngi tiu dng.
- Phng ti chnh k ton: c chc nng ghi s v hch ton tt c cc
nghip v kinh t pht sinh ti cng ty, lp v t chc thc hin k hoch ti
chnh theo thng, qu, nm lp cc bo co ti chnh theo quy nh chung ca
Nh nc v iu l hot ng ca tng cng ty.
Nguyn Xun Phng

Lp: K ton 44B

Chuyn thc tp tt nghip

1.1.3. c im t chc b my k ton v cng tc k ton
a. T chc b my k ton ti cng ty
t chc b my k ton hp l, gn nh, c hiu qu m bo cung
cp thng tin kp thi, chnh xc cng ty la chn hnh thc t chc b my
k ton tp trung ph hp vi c im t chc v quy m sn xut kinh
doanh ca cng ty. Hnh thc t chc ny gip cho vic kim tra ch o
nghip v v m bo s lnh o tp trung thng nht ca k ton trng
cng nh s ch o kp thi ca lnh o cng ty i vi hot ng sn xut
kinh doanh ni chung cng tc k ton ni ring. c bit m hnh ny cho
php vic trang b cc phng tin, thit b x l thng tin tin tin, hin i ng
thi gip cho vic phn cng v chuyn mn ha cng tc k ton d dng.
Hin nay cng vic k ton ca cng ty c x l trn my vi tnh vi
phn mm k ton Accouting ca cng ty c i ng k ton hiu bit su v
nghip v k ton m cn s dng thnh tho phn mm k ton ny. gip
cho vic lp cc bng biu, bo co k ton cng ty cn s dng cc phn
mm khc nh: Microsoft word, Microft Exel.
B my k ton ca cng ty bao gm: k ton trng, nhn vin k ton
ngn hng, nhn vin k ton tng hp,nhn vin k ton vt t, nguyn liu,
nhn vin k ton tin mt, thanh ton ni b nhn vin k ton tiu th, thnh
phm v bn hng. B my k ton c th khi qut qua s sau y:
S b my k ton ca cng ty Granite Tin Sn
K ton trng

Ph phng k ton

K ton
tng
hp

K ton
vt t
nguyn
liu

Nguyn Xun Phng

K ton
tin mt v
thanh ton
ni b

K ton
tiu th,
thnh
phm v
bn hng

K ton
thanh ton
vi ngn
hng

Lp: K ton 44B

Chuyn thc tp tt nghip

- Chc nng v nhim v ca tng b phn nh sau
+ Trng phng:
- Gip gim c t chc ch o thc hin ton b cng tc kinh t ti
chnh cng tc k ton, lm nhim v kim sot vin kinh t ti chnh ca Nh
nc ti n v.
* K ton tng hp:
- C nhim v theo di ton b cc ti khon lin quan n hot ng
s sch ca cng ty.
- Tp hp cc s liu k ton t cc b phn k ton trong cng ty, kim
tra tnh chnh xc t vo s Nht k chung , S ci v ln bo co ti chnh.
- Thc hin qun l ti liu, h s v cc vn bn c giao theo ng
quy nh .
-Thc hin ch bo co nh k, t xut v cc hot ng sn xut
kinh doanh ca cng ty ln gim c.
- Tham gia xy dng v thc hin ng cc quy trnh quy phm, quy
nh ca h thng qun l.
- Thc hin cc nhim v khi c giao.
* K ton vt t nguyn vt liu
- Theo di v hch ton ton b qu trnh nhp vt t, nguyn liu,
nhin liu, cng c lao ng trn cc ni dung s lng, cht lng, gi tr.
- Nhn qun l chng t mua hng (ha n hp ng) cp nht theo
di.
-Kt hp cng k ton cng n phi thu, thnh phm gip trng phng
ban hnh cc c ch chnh sch bn hng trnh gim c cng ty.
-Lm cng tc ghi chp, quyt ton lp bo co thu GTGT.
- Qun l kho vt t nguyn liu theo chc nng k ton vt t.
- Lp bo co qun tr ca phn cng vic c giao.
* K ton tin mt v thanh ton ni b.
- Nhn qun l ha n lin quan n phn thanh ton tin mt

Nguyn Xun Phng

Lp: K ton 44B

Chuyn thc tp tt nghip

- Tip nhn cc chng t lin quan n thanh ton cc khon phi thu,
phi tr ni b, chng t thu chi tin mt
- Kim tra tnh hp l, hp l, chnh xc ca chng t, phn nh nghip
v k ton pht sinh trn thc t.
- Theo di v kim tra v tin lng, bo him x hi, bo him y t,
kinh ph cng on.
- i chiu vi th qu v kim sot qu theo chc nng ca k ton
tin mt.
* K ton tiu th thnh phm v k ton bn hng
- Theo di v hch ton ton b qu trnh nhp xut thnh phm v bn
thnh phm qun l ha n bn hng
- Theo di v qun l, n c cng n phi thu.
- Tham gia kim sot vic tun th quy ch tiu th sn phm v cc
quy nh ca tng cng ty, ca Nh nc.
- Qun l kho thnh phm theo chc nng k ton kho thnh phm.
- Thc hin vic hch ton k ton bn hng, phiu nhp sn phm sn
xut, iu chuyn sn phm theo ni dung chng t phn nh.
- Cui thng thc hin vic thng k kt qu kinh doanh doanh thu sn
lng , gi bn, cng n, thu tin, i chiu s liu vi b phn kinh doanh
bn hng sn phm m bo s liu bn hng pht sinh trong k chnh xc,
ng thc t lm c s bo co tnh hnh kinh doanh vi ban lnh o cng
ty.
- Cui thng thc hin i chiu s liu s sch tn kho thnh phm vi
s liu trn th kho m bo s lng tn kho thc t khp vi s liu trn s
sch.
- Lp bo co qun tr theo phn vic ca mnh ph trch.
* K ton theo di tin gi ngn hng
Theo di ton b cc khon vay ngn hng. Lp k hoch vay, tr n
vn ngn, trung di hn. Tnh li vay nh k hch ton chi ph. Trc tip
quan h vi ngn hng vay vn, tr n vay phc v sn xut kinh doanh.
Nguyn Xun Phng

Lp: K ton 44B

Chuyn thc tp tt nghip

b) Ch k ton p dng
* V b my k ton cng ty Granite Tin Sn c t chc theo hnh
thc k ton tp trung nn mi nghip v kinh t pht sinh u c gi v
phng ti chnh k ton kim tra x l v ghi s k ton.
- Nin k ton ca cng ty p dng cho nm ti chnh 12 thng bt
u t ngy 11 n 31/12 nm ti chnh.
- Phng php khu hao m cng ty chn l phng php khu hao theo
sn lng.
- T gi s dng trong quy i ngoi t l p dng theo phng php
tnh gi bnh qun gia quyn.
- H thng ti khon k ton p dng theo h thng ti khon k ton
ca Q 1144/Q/TC/CKT ngy 1/1/1995 ca B Ti chnh. H thng ti
khon ca cng ty c xy dng da trn nhu cu qun tr ni b ti n v.
H thng ti khon c chi tit h thnh cc ti khon cho tin vic theo di
v lp bo co qun tr phc v cho nhu cu qun l ti n v.
c. H thng chng t k ton
Bn cnh h thng s sch cng ty cn s dng nhiu loi chng t
gip cho vic hch ton cc nghip v pht sinh c thc hin kp thi, chnh
xc trnh xy ra sai phm tht thot. H thng chng t ca cng ty gm
cc loi nh ho n bn hng , phiu nhp kho, phiu xut kho, phiu xut
iu chuyn, lin bn kim nghim, bng chm cng, cc bng phn b tin
lng, bng phn b chi ph, phiu xin tm ng, bin bn nh gi li ti sn
c nh, giy bo c, giy bo n ca ngn hng, giy xin cp vt t nguyn
liu cho sn xut, hp ng mua bn hng.
d. H thng s k ton
Cng vi s pht trin ca cng ty, s lng cc nghip v kinh t pht
sinh ngy cng nhiu, a dng. ph hp vi c im quy m sn xut
kinh doanh v iu kin s dng my tnh ca mnh, cng ty la chn hnh
thc s Nht k chung.

Nguyn Xun Phng

Lp: K ton 44B

Chuyn thc tp tt nghip

Khi c nghip v kinh t pht sinh, k ton cn c vo cc thng tin ban
u trn ho n GTGT, ho n bn hng, bin bn kim nghim, phiu
nhp, phiu xut, phiu thu, phiu chi ghi s tng hp v chi tit.
Do cng ty p dng hnh thc ghi s theo Nht k chung nn n v s
dng cc loi s nh: S Nht K chung , S ci cc ti khon c lin quan,
cc bng phn b, (nh chi ph, tin lng v cc khon trch theo lng).
Ngoi h thng s sch tng hp cng ty cn s dng nhiu s chi tit theo
di hot ng sn xut kinh doanh ca n v ph hp vi yu cu qun tr ni
b.
Trnh t ghi s k ton theo hnh thc Nht k chung p dng ti cng
ty Granite Tin Sn c th khi qut qua s sau.
S trnh t k ton theo hnh thc Nht k chung
* S trnh t ghi s k ton ca hnh thc k ton chng t ghi
s (ph lc s 3).
Chng t gc

S, th k ton
chi tit

S Nht k
c bit
S Nht k chung

S ci

Bng tng hp
chi tit

Bng cn i
s pht sinh
Bo co
ti chnh

Nguyn Xun Phng

10

Lp: K ton 44B

Chuyn thc tp tt nghip

Ghi ch:
Ghi hng ngy:
Ghi cui thng:
iu chiu, kim tra:
Hng ngy. Cn c vo cc chng t gc, cc i tng cn theo di chi
tit k ton ghi vo s th k ton chi tit lin quan. ng thi ghi vo s Nht
k chung, sau chuyn ghi vo cc s c lin quan. Cng c trng hp n
v m s nht k mua hng, th cn c vo cc chng t gc ghi vo s Nht
k chung c bit nh k hoc cui thng ly s liu lin quan chuyn ghi
vo s ci.
Cui thng, cui qu, cui nm cng s liu trn s ci lp bng cn
i s pht sinh, ng thi lp bng tng hp chi tit, sau khi i chiu s liu
tng hp trn s ci v s tng hp chi tit s lp bo co ti chnh.
Vic s dng hnh thc t chc k ton tp trung vo hnh thc k ton
Nht k chng t to thun li cho phng ti chnh ch o nghip v, pht
sinh y vai tr chc nng ca k ton to iu kin chuyn mn ho, nng
cao trnh nghip v ca nhn vin k ton m bo s gim st tp trung
ca k ton trng i vi vic qun l cc hot ng k ton trong vic phi
hp cht ch vi cc phng ban khc trong ton b cng ty.
- S trnh t ghi s k ton theo hnh thc Nht k chng t ti cng
ty Granite Tin Sn trn phn mm k ton past.
S trnh t ghi s k ton theo hnh thc Nht k chung trn phn
mm k ton fast

Nguyn Xun Phng

11

Lp: K ton 44B

Chuyn thc tp tt nghip

Chng t gc

K ton kim tra

v phn loi chng t
K ton nhp chng t
vo my

Cung cp thng tin

u ra
My x l thng tin
v a ra cc sn phm

S
(th chi
tit)

Bng
tng
hp chi
tit

S ci
ti khon

Bo co
k ton

e. H thng bo co k ton
- H thng bo co k ton ca cng ty gm c 2 loi: h thng bo co
ti chnh theo quy nh ca Nh nc, h thng bo co qun tr phc v cho
mc ch qun tr theo ni b ti n v.
- H thng bo co ti chnh bao gm cc loi: Bng cn i k ton h
thng bo co kt qu hot ng kinh doanh thuyt minh bo co ti chnh.
- H thng bo co qun tr bao gm cc loi bo co: Bng k nhp
xut tn vt t nguyn liu, bn i chiu cng n vi khch hng, bng cn
i pht sinh cc tiu khon, bng k cc loi chi ph, bo co tn kho, bo
Nguyn Xun Phng

12

Lp: K ton 44B

Chuyn thc tp tt nghip

co kt qu tiu th, bo co v tnh hnh bn hng b tr li, bo co v tnh
hnh chit khu cho khch hng, bo co v chnh sch bn hng, chinhs ch
gi c ca cng ty, bo co v tnh hnh xut khu hng ho ca cng ty, bng
k tnh hnh tm ng cho cng nhn vin, bo co v tnh hnh hao ph nguyn
vt liu trong sn xut.

1.2. Tnh hnh thc hin k ton nguyn vt liu ti cng ty

Granite Tin Sn
1.2.1. c im, tnh hnh qun l v phn loi nguyn vt liu ti
cng ty Granite Tin Sn
1.2.1.1. c im phn loi nguyn vt liu
Cng ty Granite Tin Sn l mt cng ty kinh doanh v s dng rt
nhiu loi vt liu vi khi lng ln. Nhng nguyn vt liu c tnh cht ha
hc v s dng trong cc quy trnh v cng dng khc nhau cho nn vn
qun l nguyn vt liu sao cho khoa hc, cht ch v s lng, gi tr cng
nh vic theo di v phn loi. vic theo di hiu qu tnh hnh s dng
nguyn vt liu th cng ty tin hnh m ha trn my tnh nh sau:
M vt t

Tn Vt t

NL

Nhm Nguyn liu chnh

ME

Nhm men

MA

Nhm mu

DG

Nhm nhin liu (gm du v gas)

VLP

Nhm vt liu ph

PT

Nhm ph tng khc

thun tin cho vic qun l, cng ty cn phn loi nguyn vt liu
nh sau:
- Nguyn liu chnh: cao lanh, t st
- Nguyn liu ph: men, mu
- Nhin liu: in, du, gas
- Ph tng: Mdun, ng km, bi s

Nguyn Xun Phng

13

Lp: K ton 44B

Chuyn thc tp tt nghip

qun l vt t va m bo cho yu cu tip nhn vt t nhanh
chng, chnh xc, m bo cho vic xut dng y , kp thi. Nh my
t chc b phn tip nhn vt t theo ng quy nh, m bo nng cao hiu
qu s dng vt liu, gim chi ph. Hn th na vic bo qun, d tr nguyn
vt liu cng rt ch trng.
V vic hch ton nguyn vt liu nh my thc hin y cc quy
nh v chng t, s sch th tc nhp xut.
V chi ph nguyn vt liu nh my qun l theo nh mc tiu hao
phng vt t, phng k hoch cn c vo nhu cu sn xut xy dng nh
mc v vt t cho tng sn phm.
1.2.2. c im tnh gi nguyn vt liu
Vic tnh gi nguyn vt liu, cng ty thc hin theo nguyn tc gi vn
thc t v vy cng ty tnh thu theo phng php khu tr nn gi thc t ca
nguyn vt liu ngoi l gi khng bao gm thu GTGT>
Vic tnh gi nguyn vt liu xut kho th cng ty tnh theo phng
php gi n v bnh qun c k d tr. Vic tnh ton th c thc hin trn
my tnh nh sau: n cui thng da trn s lng v gi tr tn u thng,
s lng v gi tr nguyn vt liu nhp trong thng , t my tnh s t
ng tnh ra n gi bnh qun ca nguyn vt liu xut ra trong thng. Tnh
theo phng php ny cho php xc nh chnh xc gi tr vt liu xut kho.
1.2.3. Yu cu qun l nguyn vt liu
Nguyn vt liu l yu t u vo cho cc qu trnh sn xut kinh
doanh. Cho nn vn bo qun tt nguyn vt liu, gim thiu hao ht, mt
mt th cng ty xy dng h thng kho v bn bi tiu chun k thut.C
s sp xp, b tr nhn vin th kho v thc hin cc nghip v xut kho.
1.2.2.Hch ton chi tit nguyn vt liu
Nguyn vt liu ti cng ty c p dng hch ton chi tit theo phng
php th song song.

Nguyn Xun Phng

14

Lp: K ton 44B

Chuyn thc tp tt nghip

1.2.2.1. Chng t s dng
Vic hch ton chi tit nguyn vt liu s dng phng php ghi th
song song. Theo phng php ny cc chng t m cng ty ang p dng
hch ton chi tit.
- Phiu nhp kho
- Phiu xut kho
- Th kho
- Phiu xut kho kim vn chuyn ni b
- Bin bn kim k vt t
- Bin bn kim nghim vt t
- Ha n gi tr gia tng
Cn c vo cc chng t k ton lp bng k, cc s sch
1.2.2.2. Ni dung hch ton
a) Ti kho
Hin nay, nguyn vt liu mua v c bo qun trong cc kho khc
nhau ty theo tng loi. Ti mi kho th kho dng cc th kho theo di tnh
hnh, nhp, xut tn ca tng loi vt liu theo ch tiu s lng. Th kho c
m cho tng doanh im vt t tng kho.
Hng ngy khi c cc nghip v xy ra th th kho kim tra s lng
thc nhp, thc xut vi s lng ghi trn cc phiu nhp kho, phiu xut kho.
Cn c vo cc chng t ny th kho ghi th kho vt liu lin quan, cui ngy
tnh ra s tn v ghi vo th kho. Hng ngy hoc nh k th kho chuyn
ton b phiu nhp kho, phiu xut kho ln phng k ton.
Cui thng, th kho cng tng nhp, tng xut vt liu trong thng v
s tn cui thng ca tng doanh im vt liu n c i chiu vi bng
tng hp nhp xut tn do k ton lp.
Ta c th kho vo thng 1 nm 2006 nh sau:

Nguyn Xun Phng

15

Lp: K ton 44B

Chuyn thc tp tt nghip

Biu 01:

Th kho
Ngy lp th: Thng 1 nm 2006
T s:
Tn, nhn, quy cch vt t: Bt xng cao lanh
n v tnh: kg
M s: NL 1001

STT

Chng t
SH

Trch yu

NT

S lng

Ngy
N-X

Nhp

K xc

Xut

Tn

Tn u k

nhn KT

30.000

03

4/1

Nhp vt t

5/1

40.000

70.000

04

4/1

Xut vt t cho PXSX

6/1

20.000

50.000

05

7/1

Xut vt t cho PXSX

7/1

20.000

30.000

08

8/1

Nhp vt t ca cng 10/1

100.000

130.000

ty KYSB
12

13/1

Xut vt t cho PXSX

25

17/1

Xut vt t cho PXSX

29

27/1

Xut vt t cho PXSX

13/1

27/1

Tng cng

140.000

10.000

120.000

10.000

110.000

25.000

85.000

85.000

85.000

Ti phng
Nguyn vt liu c hch ton chi tit theo phng php th song song
v m s k ton theo di chi tit cho tng loi nguyn vt liu.
Khi c cc nghip v nhp xut kho t k ton nguyn vt liu nhp cc
phiu xut kho, nhp kho v ghi s chi tit nguyn vt liu theo di.
Cui thng, cui qu, cui nm. K ton nguyn vt liu da trn cc
phiu nhp kho, xut kho lm nn cc bng k phiu nhp kho, xut kho. Cc
bng k c lp theo trnh t thi gian v ring cho tng loi nguyn vt
liu.T cc bng k ny k ton c th tng hp c gi tr vt liu xut
Nguyn Xun Phng

16

Lp: K ton 44B

Chuyn thc tp tt nghip

i chiu so snh vi bng k tng hp nhp xut tn, i chiu vi s ci ti
khon 152.
T cc phiu nhp kho, xut kho ta c bng k phiu nhp kho, xut
kho trong Thng 1/2006 nh sau:
Biu 02:

Bng k phiu nhp

T ngy 01/01/2006 n 31/01/2006

Chng t
Ngy

Din gii

VT

S lng

n gi

Thnh tin

1) Fsit FAT 2161

Kg

50.000

11.000

550.000.000

2) Fsit SBT 0003

Kg

3.000

2.700

8.100.000

01/01 01

Nhp men mu

Cng

03/1

05

558.100.000

Nhp Modun
PSKD 1432

34.000.000

34.000

67.000.000

67.000.000

Modun-C200HSCPV21E
PSKD 1487
Modun CMV3-2350T
Cng
10/1

12

101.000.000

Nhp bt cao lanh

Xng ca cng ty KSYB
NL 1001-Bt cao

Kg

1.00.000

605

605.000.000

lanh xng
Cng

605.000.000
Tng cng

Nguyn Xun Phng

1.264.000.000

17

Lp: K ton 44B

Chuyn thc tp tt nghip

Biu 03:
Bng k phiu xut
T ngy 1/01/2006 n 31/01/2006
Chng t
Ngy
02/01

Din gii

VT

S lng

n gi

lt

200

7.500

Thnh tin

PX01 Xut du cho xe nng

KOMATSU
DG1001-Du Diezen
Cng

03/1

1.500.000

PX02 Xut vt liu cho sn xut

NL 1003-t st Trc Trn

kg

20.000

500

10.000.000

NL 1005-Feld par Vn Bn

kg

5.000

525

2.625.000

Cng
10/1

1.500.000

12.625.000

PX15 Xut vt liu cho sn xut

NL 1001 - Bt cao lanh

Kg

15000

605

9.075.000

Xng
Cng

9.075.000
Tng cng

23.200.000

Ngoi hai bng k trn, th cui k k ton lp bng k tng hp nhp

xut tn. Vic lp bng k c tin hnh nh sau:
Thng u tin ca nm, k ton vt liu vo cc s d u k vi tt c
cc loi vt liu,thng sau my s t chuyn t s d thng trc sang. Khi c
cc nghip v nhp xut pht sinh th s lng v gi tr nhp kho, xut kho
ca tng danh im vt t s c lu vo my tnh:
Cui k, th nhp m vt liu ta s c s liu v tng s lng v gi tr
nhp kho, xut kho trong k ca loi vt liu .
T cc nhp kho, phiu xut kho pht sinh ta c bng tng hp nhp
xut tn cui thng nh sau:

Nguyn Xun Phng

18

Lp: K ton 44B

Chuyn thc tp tt nghip

Bng tng hp Nhp - xut - tn

Tn u k
STT

M VT

Tn vt t

Nhp trong k

Xut trong k

Tn cui k

n
v

SL

Nhm NL chnh

TT

SL

9450857520

TT

SL

4120456000

TT

SL

4689457000

TT
8881856520

NL1001

Cao lanh xng

Kg

31.00

18.755.000

100.000

60500000

70000

42350000

6.1000

36905000

NL1002

olomt Thanh Ha

Kg

9.800

5.233.200

12.000

6408000

15.000

8.010.000

6800

3631200

NL1003

t st Trc Thn

Kg

120.000

57.120.00

500.000

238000000

400.000

1.90400000

220000

104720000

NL1004

Bi s ni

Kg

10.929

551.530

110.032

52781500

116748

55012300

4213

3284580

ME

Nhm men

Kg

ME 1001

Nhm Men 302/243

Kg

98.270

1.235.869.000

98270

1235869000

ME 1003

Men 391/7/Co

Kg

48.900

26003000

ME 1004

Fsit I603

Kg

53.808

4280070

ME 1037

Fsit G1229

Kg

8700

2319379

Cng thng

Nguyn Xun Phng

10000
10000

18426379149

4317600

2.000

10635170

38900

20689030

42760

3399420

11048

880650

18700

5079379

2760000
9120789000

Lp:
19 K ton 44B

11926721000

15620447149

Chuyn thc tp tt nghip

Nh vy vic hch ton nguyn vt liu theo phng php th song
song ti Cng ty Granite Tin Sn c khi qut qua s sau:
S 10: S hch ton chi tit nguyn vt liu ti cng ty gch
Granite Tin Sn

Th kho

Phiu
nhp kho

Bng k phiu
nhp kho

Bng tng hp
Nhp, xut, tn

K ton

Phiu
xut kho

tng hp

Bng k phiu
xut kho

Ghi ch:
Ghi hng ngy
Ghi cui k
i chiu
hch ton chi tit nguyn vt liu, k ton cng ty cn s dng chi
tit theo di nguyn vt liu xut trong k.
Vic lp s chi tit nguyn vt liu ny nh sau:
Thng u tin ca nm k ton vt liu phi vo s d u k ca tt
c cc loi vt liu, vic ny ch thc hin 1 ln, cn s liu ca thng sau s
do k ton my lm.

Nguyn Xun Phng

20

Lp: K ton 44B

Chuyn thc tp tt nghip

Biu s 05:
S chi tit nguyn vt liu
Thng 1/2006
Tn ti khon: 152 C1521
Tn kho: K01
Tn vt liu: Bt cao lanh xng
n v tnh: Kg
Chng t

Din

TK

gii

gi

S d

Nhp
SL

Xut
TT

SL

Tn
TT

605

SL

TT

31.000

18.755.000

u
thng
08

08/1 Nhp

331 605 100.000 60.500.000

131.000 79.255.000

vt t
15

08/1 Xut

621 605

15.000

9075.000

116.000 70.180.000

621 605

20.000 12.100.000

96.000

58.080.000

621 605

35.000 21.175.000

61.000

36905.000

61.000

36905.000

vt t
PXSX
25

09/1 Xut
PXSX

27/1 10/1 Xut

PXSX
Tng

100.000 60.500.000 70.000

42350000

cng

Nguyn Xun Phng

21

Lp: K ton 44B

Chuyn thc tp tt nghip

1.2.3. Hch ton thu mua v nhp kho nguyn vt liu
Vic lp k hoch sn xut th cng ty tin hnh lp k hoch thu mua
nguyn vt liu da trn kh nng v nhu cu sn xut ca cng ty. Cng ty
thu mua nhng nguyn vt liu chnh phi liu sn xut: xng gch p lt
nh: t st, cao lanh, Feldspar, olimt.
Nguyn vt liu phc v cho sn xut ch yu l mua trong nc v
mt s vt liu nhp khu t nc ngoi.
1.2.3.1. Nguyn vt liu mua trong nc
- Nguyn vt liu c mua t cc ngun nh: t st c cung cp t
m st Trc Thn - Ch Linh - Hi Dng, Fedls par c cung cp Lo Cai,
Yn Bi, lmit th Thanh Ha.
- Cc nguyn vt liu c mua di dng k hp ng vi cng ty
khong sn.
Mt s mu hp ng, ha n GTGT, bin bn nghim thu nguyn vt
liu, phiu giao nhn vt t, phiu nhp kho nh sau:

Nguyn Xun Phng

22

Lp: K ton 44B

Chuyn thc tp tt nghip

Biu 06:
hp ng mua bn
Ngy 3 thng 1 nm 2006 (S 01 nm 2006)
Bn bn: Cng ty khong sn Yn Bi
a ch: 393 ng in Bin - phng Minh Tm - th x Yn Bi
Bn mua: Cng ty gch Granite Tin Sn
a ch: Khu cng nghip Tin Sn - Bc Ninh
Hai bn k hp ng mua bn vi nhng iu khon sau:
iu 1: Tn hng, s lng, n gi, thnh tin
Tn hng: Bt cao lanh xng, s lng 100.000 kg
n gi gc 605/kg
Thu GTGT: 10%; tng gi tr thanh ton: 66.550.000
iu 2: Quy cch, cht lng
C ht < 0,1 mm; Al2O3 > = 35%; m < 5%
SiO2 < = 44% -> 53%
trng: 74%
iu 3: Bao b, ng gi
ng gi trong bao, trng lng 50 kg
iu 4: Hng c giao ti Cng ty gch Granite Tin Sn t ngy
8/1/2006 n ngy 13/1/2006
iu 5: Thanh ton mun nht l ngy 25/2/2006
iu 6: Hai bn thc hin ng hp ng
i din bn bn

i din bn mua

Hp ng c thc hin ngy 7/1/2006, cng ty nhn c ha n

ca cng ty khong sn Yn Bi nh sau:

Nguyn Xun Phng

23

Lp: K ton 44B

Chuyn thc tp tt nghip

Ha n (GTGT)
Lin 2: (giao cho khch hng) N: 1289
Ngy 7 thng 1 nm 2006
n v bn hng: Cng ty khong sn Yn Bi
a ch: 393 in Bin - Yn Bi
in thoi: MST: 52001175191
H v tn ngi mua hng: Cng ty Granite Tin Sn
a ch: Khu Cng nghip Tin Sn - Bc Ninh
Hn thanh ton : Thanh ton sau
STT

Tn hng ha

n v

S lng

n gi

Thnh tin

Bt cao lanh xng

Kg

100.000

605

60.500.000

Cng tin hng

60.500.000

Thu GTGT 10% Tin thu GTGT

6.050.000

Tng cng tin thanh ton

66.550.000

S tin bng ch: Su mi triu ba trm nm mi ba ngn ng chn

Ngi mua hng

K ton trng

Th trng n v

(K, ghi r h tn)

(K, ghi r h tn)

(K, ghi r h tn)

Sau khi nhn ha n GTGT th nhn vin thu mua vt liu mang v
phng k hoch kim tra i chiu vi hp ng v k hoch thu mua c
quyt nh nhn hng hay khng.
i vi cc loi nguyn vt liu chnh ny, trc khi nhp kho phng
k thut lp bin bn kim nghim v tin hnh kim tra quy cch, cht lng.
Sau khi kim tra th kt qu c ghi vo bin bn nghim thu nguyn
vt liu nhp kho.

Nguyn Xun Phng

24

Lp: K ton 44B

Chuyn thc tp tt nghip

Biu 08:
Bin bn nghim thu nguyn vt liu nhp kho
Bc Ninh, ngy 8 thng 1 nm 2006
Ti Cng ty Granite Tin Sn, gm c:
1, ng Nguyn Vn Chin - Qun c phn xng sn xut
2, ng Nguyn Vn Thun - Th kho nguyn vt liu
3, ng Trnh Ngc Bo

- Trng phng k thut

4, B Nguyn Th Hng - Phng k hoch

Sau khi kim tra s lng v cht lng nguyn vt liu nhp kho do
cng ty khong sn Yn Bi cung cp trong thng 1 nm 2006.
Theo cc chng t km theo sau:
Ha n GTGT s 1289 ngy 7/1/ 2006
Bn kt qu phn tch thnh phn ha hc
Bn theo di kt qu v m nguyn vt liu nhp kho.
Kt lun: s lng, cht lng tt
Phng K hoch

Th kho

Phng k thut

Qun c PX

i vi mt s nguyn vt liu cng ty mua trn th trng m khng

phi k hp ng cung cp th khi vt liu v kho th nhn vin phng k thut
s lp phiu giao nhn vt t da trn ho n ca ngi bn.
Ngy 8/1/2006 cng ty mua Mdun ca cng ty Thng mi v dch v
kinh doanh xut khu tng hp theo ha n GTGT s 50
Trc khi nhp kho nguyn vt liu th cng ty lp phiu giao nhn vt
t nh sau:

Nguyn Xun Phng

25

Lp: K ton 44B

Chuyn thc tp tt nghip

Biu 09:
phiu giao nhn vt t
Bc Ninh, ngy 8 thng 1 nm 2006
Ti Cng ty Granite Tin Sn, gm c:
1, ng Nguyn Ngc Cn: i din cng ty Thng mi v dch v kinh
doanh XNK tng hp
2, ng Nguyn Vn Thun: Th kho
Cng giao nhn s vt t nh sau:
Tn, quy cch

STT

sn phm

M k hiu

n v

S lng

B Modun C3000-HX

PT124

Modun CHB1-NA200

PT104

Ngi giao

Ghi ch

Th kho bn nhn

Vt liu sau khi c kim nghim th phng k ton lp phiu nhp

kho vt liu. Sau th cc phiu nhp kho c cp nht vo my tnh x
l d liu.

Nguyn Xun Phng

26

Lp: K ton 44B

Chuyn thc tp tt nghip

Biu 10:
phiu nhp kho
Bc Ninh, ngy 8 thng 1 nm 2006

Chng t s 08
Lin 2

Ngi giao dch: Anh Phng

a ch phng k hoch
Din gii: Nhp vt t theo hp ng s 1289 ngy 7/1/2006
Nhp kho ti: K01
Dng nhp: phi tr ngi bn (331)

STT
1

Tn vt t
Bt cao

TK

M vt

vt t

1521

NL1001

lng

gi

100.000

605

n v
kg

Thnh tin
60.500.000

lanh xng
Tng tin hng:

60.500.000

Thu GTGT:

6.050.000

Tng tin thanh ton:

66.550.000

Vit bng ch: su mi su triu nm trm, nm mi nghn

Ngi giao hng

Th kho

Ph trch

KT trng TT n v

Phiu nhp kho c lp lm 3 lin. Ngi giao hng mang phiu nhp
kho xng kho vt liu Th kho kim tra vt liu nhp kho, th kho ghi vo
th kho, cn 2 lin cn li chuyn v phng k ton.
Da trn cc phiu nhp kho, ha n GTGT v cc chng t khc c
lin quan, k ton ghi vo s Nht k chung sau ghi s ci ti khon 152 v
cc s chi tit c lin quan ty hnh thc thanh ton.

Nguyn Xun Phng

27

Lp: K ton 44B

Chuyn thc tp tt nghip

Vic thanh ton tin mua nguyn vt liu chnh nhp kho th cng ty
mua tr chm hoc tr bng tin gi ngn hng.
Vic thanh ton vi ngi bn c theo di trn s chi tit thanh ton
vi ngi bn. S ny c lp ring cho tng ngi bn.
Vi nghip v nhp bt xng cao lanh ca cng ty khong sn Yn
Bi, cn c vo ha n GTGT s 1289 ngy 7 thng 1 nm 2006, phiu nhp
kho s 08 ngy 8/1/2006, k ton vo s chi tit thanh ton vi ngi bn theo
nh khon sau:
N TK 1521:

60.500.000

N TK 133:

6.050.000

C TK 331 - KSYB

66.550.000

K ton ghi vo s chi tit thanh ton vi ngi bn nh sau:

Biu 011:
s chi tit thanh ton vi ngi bn
T ngy 1/1/2006 n ngy 31/1/2006
M khch hng: KH - 03 cng ty khong sn Yn Bi
Loi tin: VN
Chng t
S

Ngy

1289

S pht sinh

TK

Din gii

Nhp bt cao lanh 1521

S d
N

6.050.000

xng
1482 15/1
1123 25/2

Nhp Feldpar
Thanh

ton

cho

1331

605.000

6.655.000

1521

190.000.000

275550000

1331

19.000.000

20.900.000

112

66.550.000

ngi bn (HD 1289)

31/1

D cui k

Nguyn Xun Phng

209.000.000

28

Lp: K ton 44B

Chuyn thc tp tt nghip

Trong trng hp mua nguyn vt liu tr bng tin gi ngn hng th
k ton cn c vo giy bo n, ha n GTGT v phiu nhp kho k ton
hch ton.
Ngy 15/1/2006 cng ty nhp bt theo ha n 400 ca Cng ty ha
cht Vit Tr, thanh ton bng chuyn khon theo giy bo n s 459 vt liu
nhp kho theo phiu nhp kho s 17 k ton nh khon v ghi s nh sau:
Biu 12:
Giy ngh thanh ton
Knh gi: Gim c cng ty Granite Tin Sn
Tn ti l: Nguyn S H
Cng tc ti: Phng k hoch
c gim c giao nhim v mua vt t phc v cho sn xut
Ti c chi cc khon sau:
Thanh ton tin mua Modun QN12 v Mdun CXN23 nhp kho theo
cc chng t sau:
Phiu nhp kho s 03 ngy 4/1/2006: 35.750.000
Tng cng: 35.750.000
Bng ch: Ba mi nm triu by trm nm mi nghn ng chn
Ti xin cam oan cc khon chi trn l ng s tht, nu c sai xt ti
xin chu hon ton trch nhim.
Bc Ninh, ngy 7 thng 1 nm 2006
Ngi ngh

Ph trch b phn

Gim c duyt

K ton kim tra giy ngh trn v lp giy thanh ton tm ng nh

sau:

Nguyn Xun Phng

29

Lp: K ton 44B

Chuyn thc tp tt nghip

Biu 13:
giy thanh ton tin tm ng
Ngy 7 thng 1 nm 2006
H v tn ngi thanh ton: Nguyn S H
a ch: Phng k hoch
Din gii

S tin

I. S tin tm ng

40.000.000

II. S tin chi

1. Chng t s 03 ngy 4/1/2006

35.750.000

III. S chnh lch

4.250.000

1. S tm ng chi khng ht

4.250.000

2. Chi qu s tm ng
Th trng n v

K ton trng

KT thanh ton

Ngi thanh ton

Nghip v ny c k ton vo s nh sau:

N TK 1524

32.500.000

N TK 133

3.250.000

C TK 141

35.750.000

S tin tm ng mua nguyn vt liu c vo s chi tit thanh ton

tm ng, s ny c m theo di tng i tng v ghi chp tng t s chi
tit thanh ton vi ngi bn.
Ngoi cc hnh thc thanh ton trn, ch c mt s t vt liu c cng
ty mua bng tin mt, thng l cc loi vt liu phc v vic giao dch, s
dng cc phng ban. Cc nghip v thu chi tin u c xem xt trn cc
chng t hp l.
1.2.3.2. Vt liu nhp khu
Cng ty Granite Tin Sn hin nay ang phi nhp khu mt s loi
men dng trong sn xut. Cng ty hin nay ang s dng hai phng thc ch
yu l nhp khu trc tip v nhp khu y thc.

Nguyn Xun Phng

30

Lp: K ton 44B

Chuyn thc tp tt nghip

Nhp khu trc tip hnh thc thanh ton ch yu l gi thc t hoc
ngoi t lun chuyn khon. Cng ty dng t gi thc t hch ton cc
nghip v lin quan n ngoi t, t gi ny c cp nhp theo t gi thc t
ti thi im xy ra nghip v Cn c vo giy thng bo nhn hng v cc
chng t lin quan n hng nhp khu k ton ghi vo s nht k chung v
cc s c lin quan theo nh khon sau.
N TK 152: gi thc t vt liu nhp kho
C TK 112, 331: tnh theo t gi thc t
C Tk 3333: thu nhp khu
Thu GTGT hng nhp khu c hch ton nh sau:
N TK: 1332
C TK 3331 (33312): Thu GTGT hng nhp khu
Trong :
Gi thc t vt liu bng gi mua ghi trn ha n thanh ton ca ngi
bn + thu nhp khu + cc chi ph pht sinh
Nu nh mua nhiu loi nguyn vt liu khc nhau th chi ph mua hng
nhp khu c n v phn b cho tng loi theo tiu thc s lng.
V d: Ngy 3/2/2006 cng ty nhp khu men Fht theo s ha n 1078
ca hng Carmadi cha tr tin
Biu 14:
COmmercial inxoice (Ha n thng mi)
No (s) 1078
Date (ngy): 3 thng 2 nm 2006
For account and sisle of messrs (khch hng): Granite Tin Sn
Company - Vit Nam
Add (a ch): Tin Son - Bac Ninh
Cmmodity (hng ha): Leaven for brick prodution (men dng sn xut)
No
(s)
1

Commodity
(hng ha)
Ceramic

Quantity
(s lng) (g)
40.000

Tng cng

Nguyn Xun Phng

Unit price
( gi USD/kg)
0,705

Amount (thnh
tin) (USD)
28.200
28.200

31

Lp: K ton 44B

Chuyn thc tp tt nghip

K ton tin hnh lp phiu nhp kho. T gi thc t ti thi im pht
sinh nghip v l: 1 USD = 15.880
Chi ph vn chuyn tnh vo gi thc t ca vt liu nhp kho ca s
hng trn l: 800.000 VN
Gi thc t nhp kho = 15.880 x 28.200 = 447816.000 VN
Cn c vo phiu nhp kho k ton ghi s nh sau:
N TK 1522:

48.566.000

C TK 331:

47.816.000

C TK 111:

750.000

Thu GTGT hng nhp khu c hch ton nh sau:

N TK 1332:

44.781. 600

C TK 33312:

44.781.600

1.2.4.1. Hch ton gim nguyn vt liu

Vic xut vt liu ti cng ty Granite Tin Sn ch yu l xut cho nhu
cu sn xut sn phm phn xng sn xut. Ngoi ra vt liu cn c xut
kho cho phn xng c in, xut cho b phn qun l, bn hng, cc phng
ban v c th bn ra ngoi.
Khi c nhu cu s dng vt liu th nhn vin b phn s dng vt liu
s vit yu cu xut vt t, ph tng trong cn phi trnh by r nhng
danh mc vt t cn lnh c th vi yu cu cht lng, s lng.
Khi c nhu cu men Fsit sn xut sn phm th nhn vin phn
xng sn xut vit phiu yu cu cp vt t nh sau:

Nguyn Xun Phng

32

Lp: K ton 44B

Chuyn thc tp tt nghip

Biu 15:
Phiu yu cu cp vt liu
Tn ti l: Bi Quang Huy
Thuc b phn: Phn xng sn xut
ngh cp vt liu sau:
Ngi nhn: Anh Long
STT

Tn, k hiu

n v tnh

Men Frt

kg

Duyt

S lng
ngh

Thc xut

15.000

Ph trch b phn

Ngi ngh

Nhng ngi c lin quan k vo phiu yu cu ri chuyn lnh do

gim c duyt sau phiu yu cu c chuyn v phng k ton. tnh
gi nguyn vt liu xut kho k ton nguyn vt liu s nhp s d u thng
v cc nghip v trong thng th n cui thng my tnh s t tnh gi trung
bnh. Da trn nhng s liu trn k ton vit phiu xut kho, lp ba lin. Ba
lin phiu xut kho chuyn cho ngi ph trch vt t v th trng n v k,
ri giao cho ngi lnh mang xung kho lnh vt t.
Cn c vo phiu xut kho, th kho xut vt liu. Sau khi c ch
k, th kho gi li mt liu, lin cn li dng ghi th kho sau chuyn
cho k ton vt liu.
Cn c vo phiu yu cu trn, k on lp phiu xut kho

Nguyn Xun Phng

33

Lp: K ton 44B

Chuyn thc tp tt nghip

Biu 16:
Phiu xut kho
Ngy 08/1/2006
Ngi giao dch: Bi Quang Huy
n v: Phn xng sn xut
a ch: Cng ty Granite Tin Sn
Xut kho: K01
Dng xut: Chi ph nguyn vt liu trc tip 621 (6212, 6213)
STT
1

Tn

KT

Thnh

vt t

vt t

vt t

v tnh

lng

gi

tin

1521

NL1001

Kg

15.000

605

9045000

Bt

cao

lanh xng
Tng cng: 9.045.000
Ngi nhn

Th kho

Ph trch VT

K ton trng TT n v

Phiu xut khi c xc nhn ca th kho v s lng thc xut l cn c

k ton hch ton v ghi s. Trnh t hch ton tng hp v ghi s vi cc
trng hp sau.
1. Xut vt liu sn xut sn phm
i tng l cc loi sn phm: Gch 200 x 200; 300 x 3000, 400 x
400, 500 x 500. Cn c vo phiu xut kho, k ton xc nh gi tr vt liu
xut cho loi sn phm v tp hp vo bng xut vt liu sn xut sn phm.
Cn c bng k ny v cc phiu xut kho, k ton tp hp thnh chi ph
nguyn vt liu trc tip cho tng loi sn phm vo s sch k ton chi tit
TK 621 - chi ph nguyn vt liu trc tip, chi tit thnh cc ti khon TK
6211, TK 6212, TK 6213, TK 6214 v ghi s nh sau
N TK 6211: Chi ph nguyn vt liu trc tip cho S/P 200 x 200
N TK 6212: Chi ph nguyn vt liu trc tip cho S/P 400 x 400
Nguyn Xun Phng

34

Lp: K ton 44B

Chuyn thc tp tt nghip

N TK 6214: Chi ph nguyn vt liu trc tip cho S/P 500 x 500
C TK 152: (Chi tit vt liu); Gi tr vt liu xut kho
1.2.4.2. Xut vt liu cho sn xut chung
Vt liu dng cho nhu cu sn xut chung ch yu l cc loi vt liu
ph nh: xng, du, nhin liu, ph tng thay th, vt liu xut cho sn xut
chung khng chi tit cho tng loi sn phm m c tp hp chung v phn
b cho tng loi sn phm theo nhng tiu thc thch hp:
nh khon nh sau:
N TK 6272: chi ph vt liu cho sn xut chung
C TK 152 (chi ph vt liu): gi tr vt liu xut kho
1.2.4.3. Xut vt liu cho nhu cu qun l
Ngoi phc v cho sn xut, vt liu cn c xut kho s dng cho
nhu cu qun l, khi k ton ghi s nh sau:
N TK 6422: chi ph vt liu cho qun l doanh nghip
C TK 152: (chi ph vt liu) gi tr vt liu xut kho
Theo phiu xut kho s 31 ngy 17/1/2006 xut vt liu khc phc v
cho nhu cu qun l, k ton ghi nh sau:
N TK 6422

15.320.000

C TK 1528

15.320.000

1.2.4.4. Xut vt liu phc v bn hng

Khi b phn bn hng m c nhu cu s dng vt liu th phi vit
phiu yu cu nh nghip v ny c ghi s nh sau:
N TK 6412:
C TK 152

Chi ph vt liu cho bn hng

(chi tit vt liu)

V d: Theo phiu xut kho s 49: ta c nh khon sau:

N TK: 6412
C TK 152

10.050.100
10.050.100

1.2.4.5. Xut vt liu bn ra bn ngoi

Khi cc n v khc m c nhu cu mua nguyn vt liu ca cng ty th
lc phng kinh doanh vit phiu yu cu a ln gim st duyt, sau
chuyn qua phng k ton vit ha n GTGT v phiu xut kho.
Nguyn Xun Phng

35

Lp: K ton 44B

Chuyn thc tp tt nghip

V d: Ngy 10/01/2006 Cng ty xut vt liu bn cho cng ty gch
Thch Bn
K ton vit ha n GTGT:
Biu 20:
Ha n (GTGT)
Lin 2 (dng thanh ton)
Ngy 10/01/2006

N: 246

n v bn: Cng ty Granite Tin Sn

H v tn ngi mua: Bi Ngc Doanh
n v: Cng ty Gch Thch Bn
a ch: Gia Lm - H Ni
M s: 10.00806127
STT

Tn hng ha

n v

S lng

n gi

Thnh tin

t st Trc Thn

kg

20.000

510

10200.000

Bt xng cao lanh

kg

10.000

620

6.200.000

Cng tin hng:

16.400.000

Thu xut GTGT 10%

1.640.000

Tng cng thanh ton

18.040.000

Ngi mua

K ton trng

Th trng n v

Ha n GTGT phi c ch k, k ton vit phiu xut kho

Nguyn Xun Phng

36

Lp: K ton 44B

Chuyn thc tp tt nghip

Biu 21:
phiu xut kho
Ngy 10/1/2006

Chng t s: 24

Ngi giao dch: Anh Doanh

n v: Phng k thut cng ty gch Thch Bn
a ch: Gia Lm -H Ni
STT

Tn hng ha

M vt t n v S lng

n gi

Thnh tin

1 t st Trc Thn

NL1005

kg

20.000

505

10.100.000

2 Cao lanh xng

NL1001

kg

10.000

605

6.500.000

Cng:

16.600.000

K ton tin hnh ghi s nh sau:

N TK 632:

16.600.000

C TK 1521:

16.600.000

Doanh thu bn vt liu:

N TK 131:

19.844.000

C TK 511

18.040.000

C TK 3331:

1.804.000

Vt liu nu dng khng ht th theo quy nh ti cng ty b phn s

dng phi lp phiu bo vt t cn li cui k phiu ny sau khi lp c
chuyn ln phng k ton, k ton ghi gim chi ph nguyn vt liu b phn
tng ng.
Phiu bo vt liu cn li cui k c mu nh sau:

Nguyn Xun Phng

37

Lp: K ton 44B

Chuyn thc tp tt nghip

Biu 22:
Phiu bo vt t cn li cui k
Ngy 31/1/2006
B phn s dng: Phn xng sn xut
STT

Tn vt t

M vt t

t st Trc Thn

NL1003

n v
tnh
kg

Cao lanh xng

NL1001

kg

L do s
dng

S lng
12.0300
1.370

1.2.5. Kim k nguyn liu

Theo quy nh ca cng ty tin hnh kim k hai ln trong nm vo cc
ngy 30/6 v 31/12 Vic kim k c tin hnh tt c cc kho nguyn vt
liu nhm pht hin v x l chnh lch gia tn ti kho thc t v s tn trn
s sch. Nhng m bo hch ton chnh xc vt liu cng ty phi tin
hnh kim k v ghi li kt qu cuc kim k .
Biu 23:
Bin bn kim k nguyn vt liu
Ngy 31/12/2005
Kho: Tt c cc kho
Ban kim k gm:
1, ng Nguyn Trung Kin - Th kho
2, ng o Vn Tun- Th kho
3, B Dng Ngc Lan - Phng k hoch
STT

Tn vt t

VT

1)

t st Trc Thn

Cao lanh xng

S lng
S sch

Thc t

kg

115.000

115.000

kg

99.700

98.900

Chnh lch
S sch

Thc t

..
..
7)

Nguyn Xun Phng

38

Lp: K ton 44B

Chuyn thc tp tt nghip

Tt c cc nghip v pht sinh lin quan n vt liu u c ghi vo
s Nht k chung. S nht k chung c mu nh sau:
S nht k chung
T ngy 1/1/2006 n ngy 31/3/2006
Chng t
SH

NT

03

02/01

Din gii

Pht sinh n

Pht sinh c

Nht vt liu theo ha n 05

ngy 2/1
TK 521: Vt liu chnh
TK 1331: Thu GTGT c

1.200.475.000
120.475.000

khu tr
TK 331: phi tr ngi bn

1289

7/1

Mua vt liu theo ha n

1.320.950.000

1289 (cng ty KSYB)

TK 1521: Vt liu chnh

60.500.000

TK 1331: Thu GTGT c

6.050.000

khu tr
TK 331: Phi tr ngi bn

15

8/1

Xut vt liu cho sn xut

66.550.000

TK 6212: Chi ph NVL

6.050.000

(300 x 300)

3.015.000

TK 6213: Chi ph NVL

9.045.000

(400 x 400)

Cng: 180.225.456.000

Nguyn Xun Phng

39

Lp: K ton 44B

Chuyn thc tp tt nghip

Vic tng hp l do k ton tng hp sau mi nghip v nhp xut kho
vt liu l ghi vo s ci TK 152. Ti khon.
S ci TK 152 c m theo tng qu v chi tit cho tng ti khon. Ta
c mu s ci nh sau:
Biu 25:
s ci
T ngy 1/1/2006 n ngy 31/3/2006
Tn ti khon: Nguyn vt liu
S hiu: 152
D n u k: 19.140.200.000
Chng t
Ngy

8/1

08

S Pht sinh

Ti khon

Din gii

i ng

Nhp cao lanh xng

331

6.050.000

theo ha n: 1289
8/1

15

Xut vt liu cho sn

621

9.045.000

xut
15/1

28

Nhp cao lanh xng

331

6.050.000

theo ha n 1310
20/1

20

Xut vt liu cho sn

621

7.080.000

xut
26/1

30

Nhp NL theo ha n

331

70.080.000

1320
Pht sinh n:

40.758.600.000

Pht sinh c:

42.858.500.000

D n cui k:

17.040.300.000

Nguyn Xun Phng

40

Lp: K ton 44B

Chuyn thc tp tt nghip

Biu 26:
s ci
T ngy 1/1/2006 n ngy 31/3/2006
Tn ti khon: Nguyn vt liu
S hiu: 1521
D n u k: 15.343.000.000
Chng t
Ngy

3/1

02

S Pht sinh

Ti khon

Din gii

i ng

Nhp cao lanh xng 331

60.500.000

theo H: 1235
6/1

115

Xut cho sn xut

621

40.500.000

8/1

08

Nhp cao lanh xng

331

60.500.000

331

12.100.000

theo H: 1289
15/1

20

Nhp cao lan xng

theo H: 1300
.

Pht sinh n:

15.475.000.000

Pht sinh c:

10.025.000.000

D n cui k:

20.793.000.000

Nguyn Xun Phng

41

Lp: K ton 44B

Chuyn thc tp tt nghip

Biu 27:
s ci
T ngy 1/1/2006 n ngy 31/3/2006
Tn ti khon: Vt liu ph
S hiu: 1522
D n u k: 1.590.000.000
Chng t

Ti
Din gii

khon

Ngy

01

11

Nhp men mu Fsit

07

18

Xut dng cho PXSX

331

..

621

16

20

Nhp men mu Fsit

331

27

25

Xut dng cho PXSX

621

S Pht sinh
N

i ng
5.490.000.000
4.780.000.000
6.270.800.000
5.010.230.000

Pht sinh n:

20.070.184. 000

Pht sinh c:

16.275.495.000

D n cui k:

5.384.689.700

Nguyn Xun Phng

42

Lp: K ton 44B

Chuyn thc tp tt nghip

Qu trnh hch ton tng hp nguyn vt liu ti cng ty Granite Tin
Sn c khi qut nh sau:
Chng t gc (ho n
GTGT bin bn kim
nghim phiu yu cu cp
vt t, phiu nhp kho, xut
kho
S
nht k
chung

Th kho

Bng k tng hp N X-T

S ci
TK 152

Bng cn i pht sinh

Bo co k ton

Ghi ch:
Ghi hng ngy hay nh k
Ghi cui thng
i chiu

Nguyn Xun Phng

43

Lp: K ton 44B

Chuyn thc tp tt nghip

Chng 2
mt s kin v cng tc hch ton vt liu
ti cng ty Granite Tin sn

2.1. nh gi chung
Cng vi s i mi ca nn kinh t t nc, cng ty Granite Tin Sn
tng cng sn xut kinh doanh t c k hoch ra, bn cnh
cng ty cng lun coi trng cht lng sn phm u t mua sm thit b,
dy truyn cng ngh tin tin hin i a vo sn xut cho nng sut lao
ng cao v cht lng sn phm tt. C c kt qu nh hin nay mt phn
l nh cng ty c c cu t chc qun l ph hp vi quy m sn xut kinh
doanh, cng ty b tr cc phng ban m nhim ph hp.
- Cng ty c mt i ng cn b qun l nhiu kinh nghim nng
ng, sng to, c i ng cng nhn lnh ngh
2.1.1. u im
K ton vi vai tr l mt cng c qun l kinh t ti chnh sc bn
c u t ng mc v ang gp mt phn khng nh trong vic tng
cng nng lc v hiu qu qun l cng ty Granite Tin Sn.
Cng ty Granite Tin Sn la chn hnh thc Nht k chung rt ph hp
cho vic phn cng lao ng k ton, ph hp vi c im sn xut kinh
doanh ca doanh nghip.
H thng chng t cng ty s dng tng i y v hon thin bao
gm nhng chng t bt buc v nhng chng t hng dn ca B Ti chnh.
Chnh v s cht ch ny nn c th ni h thng chng t ca cng ty p
ng yu cu ca c quan qun l.
V h thng ti khon ca cng ty s dng hu ht cc ti khon ph
hp vi quy m sn xut kinh doanh.
V h thng bo co, cng ty s dng hu ht cc loi bo co iu ny
gip cung cp thng tin tng i y .
Nguyn Xun Phng

44

Lp: K ton 44B

Chuyn thc tp tt nghip

V h thng s sch: T khi hnh thc s k ton mi c p dng n
nay phng k ton c mt h thng s sch k ton cht ch, lin quan vi
nhau.
2.1.2. u im v k ton nguyn vt liu
- Th nht: V qun l vi vic t chc cng tc k ton kh cht ch
cc khu. Em nhn thy vic hch ton nguyn vt liu cng ty p ng
yu cu qun l cng nh yu cu ca B Ti chnh. K ton vt t c s
phi hp cht ch ng b vi cc phn hnh k ton khc v cc phng ban
nh vt t, th kho, t vic nhp chng t n vic phn nh ln s k ton,
m bo cung cp thng tin chnh xc v tnh hnh s dng, d tr cho ngi
qun l.
- Th hai: V tnh hnh cung cp vt liu ca cng ty gm nhiu loi,
cc hot ng nhp xut li din ra thng xuyn i hi phi qun l cht
ch. m bo p ng yu cu ny cng ty t chc kh tt m bo
cung cp nguyn vt liu y , chnh xc v mu m, cht lng
- Th ba: Vic hch ton tng hp cng ty s dng phng php k
khai thng xuyn l ph hp vi doanh nghip ln.
Vic hch ton chi tit nguyn vt liu theo phng php th song song
m bo thng nht v phm vi, phng php tnh ton s liu, thun tin cho
vic s dng k ton my.
- Th t: phn loi v tnh gi nguyn liu: Nguyn vt liu ti cng ty
c phn loi mt cch r rng v c m ha tng ng trn my tnh.
Phng php tnh gi nguyn vt liu l theo phng php tnh gi thc t,
mi trng hp nhp kho vt liu c tnh ton y cc yu t lin quan
n gi thc t vt liu nhp kho. Gi xut kho l gi n v bnh qun c k
d tr, tuy vic s dng phng php ny s lm khi lng cng tc k ton
tp trung vo cui k nhng do c thc hin trn my nn khc phc
c nhc im ny.

Nguyn Xun Phng

45

Lp: K ton 44B

Chuyn thc tp tt nghip

2.1.3. Nhc im
- Bn cnh nhng u im ni bt trn, do quy m ca cng ty kh ln
v ngy cng c m rng nn nguyn vt liu c cng ty s dng ngy
cng a dng phong ph v s lng, chng loi do hch ton nguyn vt
liu ti cng ty cn mt s tn ti cn tip tc c hon thin.
-Ti khon 152 cn c m chi tit cha tng ng vi cch phn loi
vt liu.
- Vt liu c phn loi cha thng nht trong ton cng ty
- Vic ghi chp mt s chng t, s k ton ca cng ty cha hp l, s
nht k chung, giy thanh ton tm ng
- Mt s chng t thun tin cho cng tc hch ton, ph hp vi c
im sn xut kinh doanh ca cng ty nhng cha c s dng.

2.2. Mt s kin
2.2.1. Thng nht vic phn loi vt liu v s dng ti khon hch
ton
Hin nay ti phng ti chnh k ton ca cng ty vt liu c phn loi
v m ha trn my vi tnh thnh 6 nhm nh sau:
M vt t

Tn vt t

NL

Nhm nguyn vt liu chnh

ME

Nhm men

MA

Nhm mu

DOANH NGHIP

Nhm nhin liu (gm du v gas)

VLP

Nhm vt liu ph

PT

Ph tng khc
Trong khi ti khon 152 li c m thnh 6 ti khon cp hai nh

sau:
TK 1521: Nguyn vt liu chnh
TK 1522: Vt liu ph (gm c nhm men, nhm mu)

Nguyn Xun Phng

46

Lp: K ton 44B

Chuyn thc tp tt nghip

TK 1523: Nhin liu
TK 1524: Ph tng
TK 1526: Thit b xy dng
TK 1528: Vt liu khc
Theo s ci TK 152 c thnh lp thnh 6 s ci chi tit TK 1521,
TK 1522, TK 1523, TK 1524, TK 1526, TK 1528. Trong khi bng k tng
hp nhp xut tn li c lp thnh nhm nh sau, cch phn loi vt liu. V
vy rt kh c th i chiu gia bng h tng hp nhp xut tn vi s ci
TK 152 theo tng nhm vt liu
Theo em nn chi tit TK 152 nh sau:
TK 1521: Nguyn liu chnh
TK 1522: Nhm men
TK 1523: Nhm mu
TK 1524: Nhm nhin liu
TK 1526: Nhm vt liu ph
TK 1528: Nhm ph tng khc
2.2.2. Lp phiu xut vt t theo hn mc
Khi c nhu cu xut vt t cho sn xut phn xng phi vit phiu yu
cu lnh vt t. Phiu ny c mang xung phng k ton vit phiu xut
kho. Nh vy phiu xut kho khng c lun chuyn qua phng k hoch
hn na nu s ph duyt phiu yu cu xut vt liu ch mang tnh hnh thc
mang li s rm r phc tp khng cn thit, iu i khi lm chm tin
sn xut. khc phc iu ny cng ty c th lp phiu xut vt t theo
hn mc cho tng phn xng v theo cc phn xng xung lnh vt t.
Phiu ny do phng k hoch lp v nu quy nh s mi ln xut vt t
khng nn qu mt s lng no , trnh tnh trng tn phn xng qu
nhiu.
Phng php ghi ph liu
Phiu ny c th dng cho mt hay nhiu loi vt t:

Nguyn Xun Phng

47

Lp: K ton 44B

Chuyn thc tp tt nghip

Hn mc c duyt cho mt hay nhiu loi vt t: Hn mc c
duyt trong thng l s lng vt liu c duyt trn c s khi lng sn
xut sn phm trong thng theo k hoch v nh mc tiu hao vt liu cho
mi n v sn phm.
S lng thc xut trong thng do th kho ghi cn c vo hn mc c
duyt theo yu cu s dng tng ln, s lng thc xut tng ln.
Phiu ny c lp lm hai lin n kho, ngi nhn vt t gi 1 lin,
mt lin giao cho th kho.
Cui thng d hn mc cn hay ht, th kho c 2 phiu cng s thc
xut trong thng ghi th kho v k tn vo phiu xut. Sau chuyn cho
phng k hoch 1 lin, cn li gi v phng k ton.
Phiu ny c mu nh sau:
Phiu 26:
Phiu xut vt t theo hn mc
Ngy thng nm
B phn s dng:
L do xut
Xut ti kho
STT

Tn

vt t vt t

Hn mc

c duyt

Ph trch b phn

S lng xut
Ngy

Phng k hoch

Cng

Thnh

gi

tin

Th kho

2.2.4. Lp s Nht k c bit

Hin nay cng ty ang hch ton theo hnh thc nht k chung nhng
khng m cc s Nht k c bit, tt c cc nghip v kinh t pht sinh trong
k u vo s nht k chung, trong khi lng nghip v pht sinh ti cng
ty l rt ln.
Nguyn Xun Phng

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Lp: K ton 44B

Chuyn thc tp tt nghip

Cng ty nn m s nht k mua hng v s ny dng ghi chp cc
nghip v mua hng theo hnh thc tr tin sau. Cui k s nht k mua hng
k ton ghi vo s ci TK 152.
Nht k mua hng c mu sau:
Biu 27:
nht k mua hng
Nm 2006
Chng t
Ngy
thng
SH NT
ghi s

TK ghi n
Ti khon khc
Hng Nguyn
ha vt liu
SH
ST

Din gii

Phi
tr
ngi
bn

S trang trc
chuyn sang

Cng chuyn
trang sau
Ngythng..nm
Ngi ghi s

Nguyn Xun Phng

K ton trng

49

Th trng n v

Lp: K ton 44B

Chuyn thc tp tt nghip

kt lun

Nguyn vt liu vi vai tr l yu t u vo ca qu trnh sn xut kinh

doanh n nh hng ln n qu trnh sn xut kinh doanh ca doanh nghip.
V vy m cng tc hch ton nguyn vt liu c tt th mi cung cp cho nh
qun l nhng thng tin chnh xc gip cho h ra quyt nh ng n trong
vic xy dng nh mc.
Trong nn kinh t hin nay nhng sn phm cnh tranh rt nhiu; doanh
nghip no c sn phm cht lng tt, gi thnh h, mu m p th s tn ti
v pht trin .
c th c c nhng sn phm p ng iu mt trong cc yu
t u vo trn v quan trng nht l nguyn vt liu. V th m k ton ni
chung, k ton nguyn vt liu ni ring c vai tr l cng c qun l quan
trng phi khng ngng c hon thin p ng yu cu ca thc t.
Trong thi gian thc tp y, c s hng dn tn tnh ca TS.
Nguyn Ngc Quang v s gip ca cc anh ch phng K ton gip em
hon thnh chuyn thc tp tt nghip ny.
Sinh vin thc tp
Nguyn Xun Phng

Nguyn Xun Phng

50

Lp: K ton 44B

Chuyn thc tp tt nghip

Mc lc

Li m u ....................................................................................................... 1
Chng 1:Thc trng hch ton nguyn vt liu......................................... 2
1.1. Tng quan v cng ty Granite Tin Sn ................................................. 2
1.1.1. Lch s hnh thnh v pht trin ca cng ty Granite Tin Sn Viglacera ................................................................................................................ 2
1.1.2. c im t chc, qun l v sn xut kinh doanh ca Cng ty Grante
Tin sn - Viglacera .............................................................................................. 4
1.1.3. c im t chc b my k ton v cng tc k ton ........................... 6
1.2. Tnh hnh thc hin k ton nguyn vt liu ti cng ty Granite Tin
Sn ............................................................................................................... 13
1.2.1. c im, tnh hnh qun l v phn loi nguyn vt liu ti cng ty
Granite Tin Sn ..................................................................................................13
1.2.1.1. c im phn loi nguyn vt liu ....................................... 13
1.2.2. c im tnh gi nguyn vt liu...........................................................14
1.2.3. Yu cu qun l nguyn vt liu .............................................................14
1.2.2.Hch ton chi tit nguyn vt liu ............................................................14
1.2.2.1. Chng t s dng.................................................................... 15
1.2.2.2. Ni dung hch ton ................................................................ 15
1.2.3. Hch ton thu mua v nhp kho nguyn vt liu ...................................22
1.2.3.1. Nguyn vt liu mua trong nc ............................................ 22
1.2.3.2. Vt liu nhp khu ................................................................. 30
1.2.4.1. Hch ton gim nguyn vt liu ............................................. 32
1.2.4.2. Xut vt liu cho sn xut chung ........................................... 35
1.2.4.3. Xut vt liu cho nhu cu qun l .......................................... 35
1.2.4.4. Xut vt liu phc v bn hng .............................................. 35
1.2.4.5. Xut vt liu bn ra bn ngoi................................................ 35
1.2.5. Kim k nguyn liu.................................................................................38

Nguyn Xun Phng

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Lp: K ton 44B

Chuyn thc tp tt nghip

Chng 2: Mt s kin v cng tc hch ton vt liu ti cng ty
Granite Tin sn ............................................................................................ 44
2.1. nh gi chung .................................................................................... 44
2.1.1. u im .....................................................................................................44
2.1.2. u im v k ton nguyn vt liu .......................................................45
2.1.3. Nhc im ...............................................................................................46
2.2. Mt s kin ........................................................................................ 46
2.2.1. Thng nht vic phn loi vt liu v s dng ti khon hch ton .....46
2.2.2. Lp phiu xut vt t theo hn mc ........................................................47
2.2.4. Lp s Nht k c bit ............................................................................48
Kt lun .......................................................................................................... 50

Nguyn Xun Phng

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Lp: K ton 44B