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Li ni u
Trong nn kinh t th trng hin nay xu th cnh tranh l tt yu, bt
k mt doanh nghip sn xut kinh doanh no cng cn quan tm n nhu cu
th trng ang v cn sn phm g? V vy doanh nghip cn quan tm v
phn u sn xut sn phm c cht lng cao nht vi gi thnh thp thu
li nhun nhiu nht. Mun vy doanh nghip sn xut phi t chc v qun
l tt mi hot ng sn xut kinh doanh.
Qu trnh sn xut ca doanh nghip s b gin on v khng th thc
hin c nu thiu nguyn vt liu. Do vy yu yu t u vo ca qu trnh
sn xut l vt t, qu trnh sn xut kinh doanh c tin hnh u n
doanh nghip phi c k hoch mua v d tr cc loi vt t hp l, phi m
bo cung cp vt t y , kp thi c v s lng v cht lng. M trong
vt liu chim t trng ln v l i tng lao ng cu thnh ln sn phm.
Mun c c cc thng tin kinh t cn thit tin hnh phn tch v ra
cc bin php qun l ng, kp thi nhu cu vt liu cho sn xut, s dng
vt liu tit kim c li nht th cc doanh nghip sn xut cn phi t chc
k ton nguyn vt liu.
Qua thi gian thc tp ti cng ty c phn Vn ti Thu B Bc Giang
vi kin thc thu nhn c ti trng, vi s hng dn, ch bo tn tnh ca
c gio Nguyn Qunh Nh v cc anh ch phng Ti v cng ty em nhn
thy cng tc k ton nguyn vt liu c tm quan trng ln vi mi doanh
nghip sn xut kinh doanh. Bi vy em chn v vit bo co thc tp vi
ti: "K ton nguyn vt liu ti cng ty c phn Vn ti Thu B Bc
Giang".
/C: S 14 Nguyn Khc Nhu - Trn Nguyn Hn - TPBG.
Ni dung chuyn gm 3 chng:
Chng I: Cc vn chung v k ton nguyn vt liu
Chng II: Thc trng cng tc k ton ti cng ty c phn Vn ti
Thu B.
Chng III: Nhn xt v cng tc kin ngh v k ton nguyn vt
liu ti cng ty c phn vn ti Thu B.
Bo co thc tp
Chng I
cc vn chung v k ton nguyn vt liu
1. Phn loi
NVL rt a dng, phong ph v c nhiu chng loi do c nhiu
cch phn loi khc nhau nhng nu cn c vo vai tr v tc dng ca NVL
th c phn thnh:
- Nguyn vt liu (152)
- Nguyn vt liu ph (1522)
- Nhin liu (1523)
- Ph tng thay th (1524)
- Thit b xy dng c bn (1525)
- Vt liu khc
2. Phng php nh gi v cch nh gi NVL
2.1. Nguyn tc nh gi NVL
Bo co thc tp
NVL hin c cc doanh nghip c phn nh trong s sch k ton
theo gi thc t. Gi thc t NVL trong tng trng hp c th khc nhau tu
thuc vo ngun v giai on nhp xut NVL , v vy khi hch ton phi tun
theo nguyn tc nht qun trong cch tnh gi NVL.
2.2. Cch nh gi NVL nhp kho
NVL nhp kho c th l do nhiu ngun khc n hau nh t sn xut
thu ngoi gia cng ch bin, c biu tng hoc do nhp vn gp lin
doanh, kim k pht hin tha nhng ngun ph bin nht l do mua ngoi.
Vi NVL mua ngoi dng cho hot ng kinh doanh chu thu GTGT
theo phng php khu tr theo gi NVL c tnh l gi mua ghi trn ho
n ca ngi bn cng vi chi ph thu mua khc v thu nhp khu (nu c)
tr i cc khon gim gi hng mua v chit khu thng mi c hng.
Vi doanh nghip np thu GTGT theo phng php trc tip l tng
gi thanh ton gm c thu GTGT.
2.3. Cch nh gi NVL xut kho
Tu theo c im hot ng ca tng doanh nghip, yu cu qun l
v trnh nghip v ca cn b k ton m la chn phng php tnh gi
ph hp cho doanh nghip mnh ta c th s dng mt trong cc phng php
sau:
Phng php nhp trc, xut trc; phng php nhp sau, xut trc
phng php n gi bnh qun c ba cch tnh: gi n v bnh qun c k d
tr, gi n v bnh qun cui k, gi n v bnh qun sau mi ln nhp;
phng php ch danh v phng php hch ton.
3. Nhim v
thc hin tt cng tc qun l NVL k ton phi thc hin cc
nhim v sau:
Ghi chp, phn nh mt cch y , kp thi s liu hin c v tnh
hnh lun chuyn NVL c v gi tr v hin vt, tnh ton ng n gi vn
ca NVL nhp - xut kho nhm cung cp thng tin kp thi, chnh xc phc v
yu cu qun l cho doanh nghip.
Nguyn Th Nga - KT04B
Bo co thc tp
III. Th tc qun l nhp - xut kho NVL v cc chng t k
ton lin quan
Bo co thc tp
2. K ton tng hp NVL theo phng php k khai thng xuyn
2.1. Ti khon s dng
Ti khon 152 "nguyn lin, vt liu", ti khon 151 "hng ang i trn
ng", ti khon 331 "phi tr cho ngi bn". Ngoi ra trong qu trnh hch
ton cn s dng mt s ti khon lin quan khc nh ti khon 133, ti
khon 111, 112
2.2. Hch ton tnh hnh bin ng tng NVL i vi cc doanh
nghip tnh thu GTGT theo phng php khu tr.
i vi cc c s kinh doanh c y iu kin tnh thu GTGT
theo phng php khu tr, thu GTGT u vo c tch ring khng ghi
vo gi thc t ca NVL. Nh vy khi mua hng trong tng gi thanh ton
phi tr cho ngi bn, phn gi mua cha c thu c ghi vo s c khu
tr.
Cc nghip v lm tng NVL c th cho doanh nghip t ch, thu
ngoi gia cng ch bin, do nhn gp vn lin doanh, do xut dng cha ht
nhp kho nhng nghip v k ton ch yu nht l tng NVL do mua ngoi
s c hch ton nh sau:
* Trng hp mua ngoi hng ho n cng v:
a. Trng hp hng so vi ho n: cn c vo ho n mua hng
bin bn kim nhn v phiu nhp kho k ton ghi:
N TK 152: Gi mua + chi ph mua NVL
N TK 133: Thu GTGT c khu tr (1331 thu GTGT hng ho,
dch v c khu tr).
C TK 331: Tng gi thanh ton
b. Trng hp hng v thu so vi ho n: k ton ch ghi tng s
NVL thc nhn, s phiu phi cn c vo bin bn kim nhn thng bo cho
bn bn cng gii quyt.
N TK 152: Gi tr s thc nhp kho
N TK 138: Gi tr s thiu khng c thu GTGT
N TK 133: GTGT theo ho n
C TK 331: Gi thanh ton theo ho n
Nguyn Th Nga - KT04B
Bo co thc tp
- Nu ngi bn giao tip hng thiu
N TK 152 (chi tit NVL ): s thiu nhn.
C TK 138 (1381): X l s thiu
- Nu ngi bn khng cn hng
N TK 331: Chi gim s tin phi tr ngi bn (tng gi thanh ton)
C TK 138 (1381): X l s thiu
C TK 133 (1331): Thu GTGT tng ng s hng thiu
- Nu c nhn lm mt phi bi thng:
N TK 138 (1388): 334: c nhn bi thng
C TK 133 (1331): Thu GTGT tng ng s hng thiu c nhn
bi thng.
C TK 138 (1381): X l s thiu c nhn bi thng
- Nu thiu khng xc nh c nguyn nhn
N TK 811: S thiu khng r nguyn nhn
C TK 138 (1381): X l s thiu
c. Trng hp hng v tha so vi ho n: Bn pht hin tha phi bo
co cho cc bn lin quan bit x l, k ton hch ton:
- Nu nhp ton b th ghi tng gi tr NVL:
N TK 152: Gi mua + chi ph mua NVL cha c thu
N TK 133: Thu GTGT c khu tr
C TK 331: Tng gi thanh ton theo ho n
C TK 338: Gi tr hng tha theo gi mua cha thu.
- Nu tr li hng tha:
N TK 338 (3381): Gi tr tha x l
C TK 152 (chi tit): Tr li s tha
- Nu mua tip s tha:
N TK 338 (3381): Tr gi hng tha
N TK 133 (1331): Thu GTGT ca s hng tha
C TK 331: Tng gi thanh ton s hng tha
- Nu khng r nguyn nhn th ghi tng thu nhp bt thng
Nguyn Th Nga - KT04B
Bo co thc tp
N TK 338 (3381): Tr gi hng tha
C TK 711: S tha khng r nguyn nhn
2.3. Hch ton NVL trong cc doanh nghip tnh thu GTGT theo
phng php trc tip:
Hch ton tng t nh doanh nghip tnh thu GTGT theo phng
php khu tr nhng phn thu GTGT c tnh vo tr gi thc t ca NVL
nn khi mua ngoi gi mua bng tng hp gi thanh ton.
2.4. Hch ton tnh hnh bin ng gim NVL:
Khi xut NVL s dng trc tip cho ch to sn phm, dch v hoc cho
qun l, k ton cn c vo phiu xut kho ghi:
N TK 621: Gi tr vt liu xut dng cho sn xut sn phm
N TK 627: Gi tr vt liu xut cho b phn qun l phn xng
N TK 641: Gi tr vt liu xut b phn bn hng
N TK 642: Gi tr vt liu xut b phn qun l doanh nghip
C TK 152: Tng gi tr vt liu xut cho cc b phn
Ngoi ra cn gim do xut bn, gp vn lin doanh, cho vay tm thi
hoc do cc nguyn nhn khc.
3. Hch ton tng hp NVL theo phng php kim k nh k
3.1. Ti khon s dng
Ti khon 611 "Mua hng"; ti khon 133 "Thu GTGT c khu
tr" v mt s ti khon khc.
3.2. Trnh t hch ton
- u k kt chuyn gi tr NVL sang TK 611
N TK 611
C TK 152, 151
- Trong k cn c vo ho n mua hng, phiu nhp kho k ton ghi
N TK 611: Gi mua khng thu
N TK 133: Thu GTGT c khu tr
C TK 331: Tng gi thanh ton
Bo co thc tp
Cn mt s nghip v lm tng khc do mn ni b, vay NVL tm
thi
- Cc khon chit khu thng mi, gim gi hng bn v hng bn b
tr li, cn c vo chng t k ton ghi.
N TK 111, 112: Nu tr tin
N TK 331: Nu cha thanh ton
C TK 611: Ghi gim tr gi hng mua
C TK 333: Thu GTGT tng ng
- Cui k cn c vo s liu kim k NVL tn kho, bin bn kim k v
quyt nh x l v mt mt, thiu ht k ton hch ton.
N TK 152: Gi tr NVL tn kho theo bin bn kim k.
N TK 151: Gi tr NVL ang i ng
N TK 138 (1381); 334: Gi tr NVL mt, c nhn bi thng
N TK 138 (1381): Gi tr NVL mt cha r nguyn nhn
C TK 611 (chi tit)
Cui k gi tr kim k c kt chuyn sang TK 152 lp bo co
* Vi doanh nghip tnh thu GTGT theo phng php trc tip th
trong gi ca NVL c c thu GTGT u vo khi gi mua s bng tng gi
thanh ton.
Cc nghip v pht sinh thi im u k, trong k v cui k hch
ton tng t nh doanh nghip tnh thu GTGT phng php khu tr.
Bo co thc tp
Chng II
thc t cng tc k ton nguyn vt liu
ti cng ty c phn vn ti thu b bc giang
I. c im chung v cng ty c phn vn ti thu b Bc
Giang
Bo co thc tp
K t khi thnh lp v i vo hot ng sn xut kinh doanh cng ty c
phn vn ti thu b Bc Giang lin tc pht trin v gt hi c nhng
thnh tch ng k cng ty lun hon thnh vt mc k hoch gi tr sn
xut, doanh thu tiu th, vt cht k thut, vt t tin vn v lao ng c th
hin qua k hoch sn xut kinh doanh nm 2005 nh sau:
Mt s ch tiu phn nh tnh hnh sn xut kinh doanh nm 2005
n v: 1000
STT
Ch tiu
Tng u xe
VT
TH 2004
Chic
1. Tn hng vn chuyn
Tn
2. Tn hng vn chuyn
Tn/km
TH 2005
25
20
80
98.720
89.600
91
3137.500
3.346.000
106
ng 3.504.029.710 3.709.146.377
Tng chi ph
ng
333.415.627
428.955.483
105,3
Tng li nhun
ng
30.382.523
34.509.952
128,6
5.000.000
113
Tng qu lng
ng
181.645.333
145.509.724
80
ng
ng
766.766
840.951
109
10
Bo co thc tp
2.2. Quy trnh cng ngh sn xut
T c im ca cng ty l mt n v sn xut kinh doanh mang tnh
cht dch v l ch yu. Do sn phm ca cng ty khng mang hnh thi
vt cht m ch lm tng thm gi tr ca sn phm cng chnh v l do , m
quy trnh cng ngh sn phm ca cng ty khng phn thnh cc cng on
sn xut, m cng ngh ca cng ty c phn theo cc u xe vn ti c th.
Hot ng sn xut ca cc u xe sn xut mt cch ring r v c lp ca
cc u xe c thc hin thng qua phng n khon vt t.
3. T chc b my qun l v sn xut ca cng ty c phn vn ti
thu b Bc Giang
Ti Cng ty c phn vn ti thu b Bc Giang, mi quan h gia cc
phng ban, cc b phn sn xut kinh doanh l mi quan h cht ch trong
mt c ch chung, hoch ton kinh t c lp, qun l trn c s pht huy
quyn lm ch tp th ca ngi lao ng. Nhm thc hin vic qun l c
hiu qu, cng ty chn m hnh qun l tp trung ang c s dng ph
bin v nhng u im, iu kin p dng ph hp vi thc t qun l nc
ta hin nay.
11
Bo co thc tp
S t chc b my qun l
i hi c ng
Hi ng qun tr
Ch tch hi ng
qun tr
Gim c
Ph gim c
Phng
Phng k
Phng t chc
Phng ch o
K ton
hoch k thut
hnh chnh
i xe
T xe
1
T xe
2
Xng sa
cha ng
thu
Xng sa
cha ng
b
Ca hng
xng du
12
Bo co thc tp
S t chc b my k ton
K ton trng
K
ton
tng
hp
K ton
K ton
tin
ton
TSC v
lng v
NVL v
u t
BHXH
CCDC
di hn
K ton
thanh
ton v
vn ch
s hu
K ton
thu nhp
v phn
phi kt
qu
K
ton
chi
ph sn
xut
13
Bo co thc tp
dng k ton k khai thng xuyn l np thu GTGT theo phng php khu
tr.
4.4. Hnh thc k ton p dng ti cng ty c phn vn ti thu b
Bc Giang.
L mt doanh nghip sn xut kinh doanh vi quy m nh , ph hp
vi yu cu qun l v trnh cn b cng nhn vin ng thi lm cn c
vo ch k ton ca Nh nc cng ty p dng hnh thc l k ton
chng t ghi s i vi b phn k ton ca cng ty:
S trnh t ghi s k ton theo hnh thc chng t ghi s.
Chng t gc
Bng tng hp
chng t gc
S qu
S ng k
chng t
Chng t
ghi s
S th chi tit
Bng tng hp
chi tit
S ci
Bng cn i
s pht sinh
Bo co
k ton
Ghi ch:
14
Bo co thc tp
5. Hnh thc thanh ton chi tit vt liu
Cng ty c phn vn ti thu b Bc Giang p dng phng php th
song song. Sau y l ni dung ca phng php:
5.1. kho: Th kho cn c vo chng t nhp, xut, ghi s lng vt
liu thc nhp, thc xut vo th kho. Th kho thng xuyn i chiu s tn
kho trn th kho vi s tn vt liu thc t, hng ngy (nh k) sau khi giao
th xong th kho phi chuyn nhng chng t nhp xut kho cho phng k
ton km theo giy giao nhp chng t do th kho lp.
5.2. phng K ton
M s hoc th chi tit vt liu cho tng th vt liu cho ng vi th
kho theo di v mt s lng v gi tr.
Hng ngy hoc nh k khi nhn chng t nhp xut, k ton phi
kim tra chng t v ghi vo ct n gi thnh tin, phn loi chng t sau
ghi vo s chi tit.
Cui thng k ton v th kho i chiu s liu trn th kho vi s liu
chi tit vt liu.
S hch ton chi tit vt liu theo phng php th song song
Th hoc
s chi tit
vt liu,
Th kho
dng c
cng c
K ton tng hp
Ghi ch:
15
Bo co thc tp
II. Thc t cng tc k ton nguyn vt liu ti Cng ty c
phn vt ti thu b Bc Giang
16
Bo co thc tp
Trong :
n gi thc t;bnh qun = Error!
3. Th tc nhp xut v k ton chi tit nguyn vt liu
3.1. Th tc nhp vt liu
Cng ty c phn vn ti thu b Bc Giang vic cung ng vt liu ch
yu l mua ngoi. Theo ch k ton quy nh th tt c cc vt liu khi mua
v n cng ty u phi lm th tc nhp kho. Thc t ti Cng ty c phn vn
ti thu b Bc Giang vt liu v n kho, k ton vt t xc nh s lng,
cht lng vt liu, sau cho nhp kho theo s lng ghi trn chng t.
Trn c s ho n kim phiu nhp kho ca bn bn, ca cn b vt t
s lp phiu nhp kho thnh 2 lin. Mt lin cn b phng vt t gi, mt lin
chuyn cho th kho th kho vo th kho.
nh k th kho chuyn phiu nhp kho cho cn b k ton. K ton
cn c vo chng t gc phiu nhp kho vo s chi tit vt liu, ng thi k
ton vt liu cn c vo chng t lp bng tng hp chng t nhp vt
liu nh k k ton tng hp ly s liu tng hp trn bng k vo s lm
c s ghi s ci.
i vi vt liu nhp kho ngi mua c giao nhn ti kho cng ty. V
vy gi c xc nh nhp kho l gi tr thc t bao gm gi ghi trn ho n
cng vi ph xng du.
C s liu nhp kho du Do ti Cng ty
Gi thc t ca;vt liu nhp kho
17
Bo co thc tp
Mu s 01 GT/KT-3LL
BP/2006B
0064222
Ho n
Gi tr gia tng
Lin 2 (giao cho khch hng)
Ngy 03 thng 05 nm 2006
n v bn hng: Ca hng xng du s 1
a ch: nh Trm - Vit Yn - Bc Giang
M s: 2400278645
Tn ngi mua hng: Trn Vn Tun
Tn n v: Cng ty c phn vn ti thu b Bc Giang
a ch: 14 Nguyn Khc Nhu - Bc Giang
Hnh thc thanh ton: Tin mt
STT
Tn hng ho dch v
1 Du Do
M s: 2400278645
VT
S lng
n gi
Thnh tin
lt
8250
6396,7
52.772.999
52.772.999
5.277.299,9
58.049.970
Ngi bn hng
(K, h tn)
Th trng n v
(K, h tn)
Trn Vn Tun
Nguyn Th Quyn
Nguyn Xun Bc
18
Bo co thc tp
Mu s 01 VT
Ban hnh theo Q1141-TC/Q
ngy 1 thng 11 nm 1995
ca B Ti chnh
S lng
MS VT Theo Thc
CT nhp
lt
8250
Tng cng
n gi
Thnh tin
7036,4
58.049.970
58.049.970
Th kho
(K, h tn)
H Ngc Thanh
Nguyn Vn Th
Nguyn Th Quyn
19
Bo co thc tp
Tn hng
1 Du Do
2 Xng A92
3 Xng A95
Tng cng
Theo s sch
VT
lt
lt
lt
Theo kim k
Chnh lch
Thnh
Thnh
S lng
S lng
tin
tin
S
lng
12.535,6
10.114,1
5.835,2
28.484,9
255,2
196,8
30,8
482,4
12.280,4
9.917,3
5.804,8
28.002,5
Thnh
tin
20
Bo co thc tp
II. Sn lng xng du bn theo s my 31/05/2006
S
1
2
3
4
5
Ct bm
Xng A92 (T)
Du Do (c)
Xng A95 (T)
Xng A92 (T)
Du Do (c)
SM31/05/2006 SM01/05/2006
1.376.050,6
1.334.812,4
1.684.143,9
1.641.932,7
329.711,6
327.990,0
341.715,2
332.345,5
1.759,451,7
1.728.007,6
Chnh lch
41.238,2
42.211,2
1.721,6
9.369,7
31.444,1
i din ca hng
Nguyn Tr Nguyn
Nguyn Xun Bc
21
Bo co thc tp
3.2. Th tc xut kho NVL v cch tnh NVL xut kho
Cn c vo k hoch v tnh hnh kinh doanh cng nh nhu cu xin lnh
NVL ca ca hng xng du c th trng n v v gim c k duyt.
Ca hng lp phiu xut kho vi s cho php ca ngi ph trch NVL. Sau
phiu xut kho c chuyn cho b phn cung tiu duyt, th kho phi ghi
s thc xut vo phiu xut kho.
Phiu xut kho c lp thnh 2 bn: mt bn lu li trn s ca ca
hng cn mt lu th kho gi vo th kho v chuyn cho k ton NVL
hch ton.
phn nh kp thi, chnh xc gi tr ca NVL xut dng ph hp vi
iu kin thc t ca doanh nghip, doanh nghip tnh gi vt liu xut kho
theo phng php n gi bnh qun gia quyn:
n gi bnh qun c k d tr = Gi tr thc t vt liu tn u k v
nhp trong k chia cho s lng thc t vt liu tn u k v nhp trong k.
3.3. K ton chi tit vt liu
Cng ty c phn vn ti thu b Bc Giang hin ang hch ton chi tit
nguyn vt liu theo phng php th song song. Theo phng php ny hch
ton chi tit nguyn vt liu c tin hnh nh sau:
+ kho: Th kho s dng th kho ghi chp hng ngy tnh hnh
nhp, xut, tn ca tng loi vt liu tng kho theo ch tiu s lng, th kho
do k ton lp v ghi vo s ng k th kho trc khi giao cho th kho ghi
chp.
- Cch ghi th kho: Cn c vo chng t nhp, xut th kho ghi s lng
nhp, xut vo th kho ca tng vt liu. Mi vt liu c m ring mt t
mt th, mi chng t c ghi trn mt dng. Cui ngy th kho tnh ra s
lng hng tn kho trn vo ct "tn" trn th kho. Cui thng ln bng k vt
t tn cui thng.
* phng k ton: nh k khi nhn c cc chng t, bng k chi
tit phiu nhp, xut kho do th kho gi n k ton kim tra ri hon chnh
chng t, sau cn c vo cc chng t ghi vo s k ton chi tit nguyn
Nguyn Th Nga - KT04B
22
Bo co thc tp
vt liu, mi loi vt liu c m chi tit theo di hng ngy tnh hnh nhp,
xut, tn kho theo s lng v gi tr. Sau k ton vt liu lp bng k chi
tit vt liu xut kho. Cn c vo bng k chi tit nhp, xut, k ton lp bng
tng hp nhp - xut - tn. Cui thng k ton cng s chi tit vt liu tnh ra
s tn kho ca tng loi i chiu vi th kho.
Cng ty CP VTTN Bc Giang
14 Nguyn Khc Nhu - Bc Giang
Mu s 01-VT
Ban hnh theo Q1141-TC/Q
ngy 1 thng 11 nm 1995
ca B Ti chnh
n gi
Thnh tin
6937,7
10.983.767
10.983.767
Th kho
(K, h tn)
Th trng n v
(K, h tn)
H Ngc Thanh
Nguyn Th Quyn
Nguyn Xun Bc
23
Bo co thc tp
Cng ty CP VTTN Bc Giang
14 Nguyn Khc Nhu - Bc Giang
Mu s 01-VT
Ban hnh theo Q1141-TC/Q
ngy 1 thng 11 nm 1995
ca B Ti chnh
th kho
Ngy 01 thng 05 nm 2006
Ngy lp th: 01 thng 01 nm 2006
Thng 05 nm 2006
Tn, nhn hiu, quy cch vt t: Du Do
n v tnh: lt
Chng t
STT S
Ngy
hiu thng
Din gii
Ngy
nhn
xut
S lng
Nhp
Xut
Tn K
Tn
10.219,3
1.
01/5
03/05 Nhp
8.250
18.469,3
2.
02/5
04/05 Nhp
8.250
26.719,3
3.
01/5
01/05 Xut
1.538,767 25.136,1
4.
02/5
02/05
Xut
4.909,9
20.226,2
5.
03/5
03/05 Xut
2.940,9
17.285,5
6.
04/5
04/05 Xut
2.212,7
15.072,8
7.
03/5
05/05 Nhp
8.
05/5
05/05 Xut
2.172,9
21.149,9
9.
06/6
06/05 Xut
2.861,4
18,288,5
10. 07/7
07/05 Xut
1.673,4
16.614,6
11. 08/5
08/05 Xut
2.958,6
13.656,0
12. 04/5
10/05 Nhp
13. 09/5
09/05 Xut
2.231,7
20.144,3
14. 10/5
10/05 Xut
2.612,8
17.531,5
15. 07/5
12/05 Nhp
16. 11/5
11/05 Xut
K ton
k xc
nhn
8.250
23.322,8
8.720
22.376,0
8.720
26.251,5
2.080,5
24,171,0
24
Bo co thc tp
17. 12/5
12/05 Xut
3.736,9
20.434,1
18. 13/5
13/05 Xut
1.895,0
18.539,1
19. 14/5
14/05 Xut
2.808,3
15.730,8
20. 09/5
16/05 Nhp
21. 15/5
15/05 Xut
2.556,0
21.424,8
22. 16/5
16/05 Xut
2.676,9
18.747,9
23. 17/5
17/05 Xut
2.464,5
16.283,4
24. 18/5
18/05 Xut
2.357.4
13.826,0
25. 12/5
19/05 Nhp
26. 19/5
19/05 Xut
2.703,4
19.942,6
27. 20/5
20/05 Xut
3.524,0
16.418,6
28. 21/5
21/05 Xut
2.510,9
13.907,7
29. 13/5
22/05 Nhp
30. 22/5
22/05 Xut
2.583,3
19.574,4
31. 23/5
23/05 Xut
2.148,5
17.425,9
32. 15/5
26/05 Nhp
33. 24/5
24/05 Xut
1.317,8
24.828,1
34. 25/5
25/05 Xut
1.771,9
23.056,2
35. 26/5
26/05 Xut
1.925,2
21.131,0
36. 27/5
27/05 Xut
1.993,4
19.137,1
37. 28/5
28/05 Xut
1.940,3
17.196,8
38. 29/5
29/05 Xut
1.297,1
15.899,7
39. 30/5
30/05 Xut
1.724,2
14.175,5
40. 31/5
31/05 Xut
1.481,5
12.694,0
41. 31/5
31/05 Xut
158,4
12.535,6
Cng PS
8.250
23.980,8
8.720,0
22.646,0
8.250,0
22.157,7
8.720,0
26.145,9
76.130,0 73.813,7
Tn CK
12.535,6
Th kho
(K, h tn)
K ton trng
(K, h tn)
Th trng n v
(K, h tn)
Nguyn Th Quyn
H Ngc Thanh
Nguyn Xun Bc
25
Bo co thc tp
Cng ty CP VTTN Bc Giang
Mu s S13-SKT/DNN
Din gii
NT
n gi
Nhp
Lng
Xut
Tin
Lng
Tn
Tin
Tn K
Lng
Tin
10.219,3 69.272.274
18,469.3 127,321,244
Sn
02/5 01/05 Nhp kho Bc 7,036.4 8,250.0 58,049,970
26,719.3 185,371,214
Sn
01/5 01/05 Xut kho bn l
6,937,7
6,937,7
6,937,7
7,032.0
7,032,0
1,297,1 9,121,207
7,032,0
7,032,0
158.4
1,113,869
15,899.7 111,806,038
12,535.6 88,149,686
HHT4
Tng cng
K ton trng
(K, h tn)
Gim c
(K, h tn)
H Ngc Thanh
ng Trng Bn
26
Bo co thc tp
Mu s S13-SKT/DNN
Din gii
NT
n gi
Nhp
Lng
Xut
Tin
Lng
Tn
Tin
Tn K
Lng
Tin
17,746.4 154,245,437
8,691.6
8,691.6
8,691.6
8,691.6
8,691.6
1,824.3 15,856,086
9,864.2
9,864.2
9,864.2
9,864.2
75,642,083
8,702.8
1,523,032
10,114.1 101,291,475
HHT4
Tng cng
K ton trng
(K, h tn)
Gim c
(K, h tn)
H Ngc Thanh
ng Trng Bn
27
Bo co thc tp
Mu s S13-SKT/DNN
Din gii
NT
n gi
Nhp
Lng
Xut
Tin
Lng
Tn
Tin
Tn K
Lng
Tin
7,606.6
66,799,825
8,781.8
35.4
310,876
7,571.2
66,488,949
8,781.8
34.5
302,972
7,536.7
66,185,977
8,781.8
45.5
399,572
7,491.2
65,786,405
8,781.8
75.1
659,513
7,426.1
65,126,892
8,781.8
39.7
348,637
7,376.4
64,778,255
8,781.8
27.8
244,134
6,162.0
54,113,637
8,781.8
89.6
786,849
6,072.4
53,326,787
8,781.8
63.0
553,253
6,009.4
52,773,534
8,781.8
122.8
1,078,405
5,886.6
51,695,129
51.4
451,385
5,835.2
51,243,744
5,835.2
51,243,744
HHT4
Tng cng
1,771.4 15,556,081
K ton trng
(K, h tn)
Gim c
(K, h tn)
H Ngc Thanh
ng Trng Bn
28
Bo co thc tp
Mu s S14-SKT/DNN
Bng tng hp
xut nhp tn vt liu
Ti khon: 152
Thng 5 nm 2006
STT
S tin
Tn quy cch
vt liu
Tn u k
Nhp trong
Xut trong
Tn cui
Du Do
69,271,274
Xng A92
Xng A95
66,799,825
15,556,081
51,243,744
151.495,7
9.614,895
115.264,836
531.292.5
Cng
Ngi lp biu
(K, h tn)
K ton trng
(K, h tn)
H Ngc Thanh
H Ngc Thanh
29
Bo co thc tp
Chng t ghi s
S 09/05
Ngy 31 thng 5 nm 2006
Chng t
Trch yu
S Ngy
S hiu TK
N
S tin
19.436.000
Thu VAT u ra
333
1.688.727
511
17.747.273
Cng
Km theo:
Ghi ch
19.436.000
chng t gc
Ngi lp biu
(K, h tn)
K ton trng
(K, h tn)
H Ngc Thanh
H Ngc Thanh
30
Bo co thc tp
Chng t ghi s
S 10/05
Ngy 31 thng 5 nm 2006
Chng t
Trch yu
S Ngy
S hiu TK
N
131
S tin
581.876.70
Thu VAT u ra
333
Doanh thu bn du Do
511 530.987.755
Cng
Km theo:
Ghi ch
50.889.115
581.876.755
chng t gc
Ngi lp biu
(K, h tn)
K ton trng
(K, h tn)
H Ngc Thanh
H Ngc Thanh
31
Bo co thc tp
Chng t ghi s
S 11/05
Ngy 31 thng 5 nm 2006
Chng t
Trch yu
S Ngy
S hiu TK
N
131
S tin
556.686.900
Thu VAT u ra
333 48.307.543
511 508.379.357
Cng
Km theo:
Ghi ch
556.686.900
chng t gc
Ngi lp biu
(K, h tn)
K ton trng
(K, h tn)
H Ngc Thanh
H Ngc Thanh
32
Bo co thc tp
Chng t ghi s
S 12/05
Ngy 31 thng 5 nm 2006
Chng t
Trch yu
S Ngy
S hiu TK
N
131
S tin
16.785.400
Thu VAT u ra
333
511 15.254.455
Cng
Km theo:
Ghi ch
1.525.945
16.785.400
chng t gc
Ngi lp biu
(K, h tn)
K ton trng
(K, h tn)
H Ngc Thanh
H Ngc Thanh
33
Bo co thc tp
Mu s: S02-SKT/DNN
S ng k chng t ghi s
Nm 2006
Chng t ghi s
S hiu
S tin
Ngy thng
S hiu
09
31/05
19.436.000
10
31/05
581.876.870
11
31/05
556.686.900
12
31/05
16.785.400
Cng
Chng t ghi s
Ngy thng
S tin
11.747.851
Ngi lp biu
(K, h tn)
K ton trng
(K, h tn)
H Ngc Thanh
H Ngc Thanh
34
Bo co thc tp
S ci nm 2006
Tn TK: Vt liu
S hiu: 152
Ngy Chng t
thng ghi s
Din gii
ghi s SH NT
31/5 02
Nhp kho du nhn
TK
111
N
12.668.175
331
967.034.386
05
06
20
Nhp kho m bm
Cng pht sinh
S tin
331
1.025.416.942
1.200.000
980.902.561
1.025.416.942
Lu k
4.967.898.88 4.830.610.221
S d
276.476.835
Ghi
ch
35
Bo co thc tp
Chng III
Mt s kin v nhn xt nhm hon thin k ton
nguyn vt liu ti Cng ty c phn vn ti
thu b Bc Giang
I. nh gi chung v cng tc qun l v k ton nguyn vt
liu ti Cng ty c phn vn ti thu b Bc Giang
36
Bo co thc tp
* Nhc im:
Cng ty sn xut kinh doanh l vn ti hng ho v hnh khch bng
phng tin vn ti thu b. Do vy vt liu ca cng ty ch yu p ng
cho cc phng tin vn ti, thu b v vt liu ch bn l ch yu.
II. Mt s kin nhm hon thin cng tc k ton NVL ti
Cng ty c phn vn ti thu b Bc Giang
37
Bo co thc tp
Kt lun
Vic qun l vt liu thng qua cng tc NVL gip cho doanh nghip s
dng vt liu mt cch tit kim, hp l, hiu qu hn, ng thi ra nhng
bin php hu hiu nhm gim chi ph xng du, tng li nhun cho doanh
nghip.
Cng khng nm ngoi xu th chung pht trin kinh t x hi, Cng ty
c phn vn ti thu b Bc Giang mun ng vng v pht trin trn th
trng th phi hon thin mnh, hon thin cng tc qun l vt liu pht
huy ti a nhng mt mnh v khc phc nhng im cn hn ch.
Sau khi c o to ti trng Trung hc Cng ngh v qun tr kinh
doanh H Ni cng vi thi gian thc tp, nghin cu tnh hnh thc t ti
Cng ty c phn vn ti thu b Bc Giang. Em hon thnh bo co vi
ti "K ton nguyn vt liu" vi s gip nhit tnh ca c gio Nguyn
Qunh Nh v cc c ch, anh ch cn b phng ti v Cng ty c phn vn
ti thu b Bc Giang.
Do thi gian thc tp c hn v kinh nghim thc t cha nhiu nn bo
co thc tp tt nghip ca em khng trnh khi nhng thiu st nht nh.
Em rt mong c gip ng gp kin ca thy c gio v cc c ch,
anh ch trong Cng ty c phn vn ti thu b Bc Giang bo co ca em
c hon thin hn.
Em xin chn thnh cm n!
Bc Giang, ngy 20 thng 7 nm 2006
Sinh vin
Nguyn Th Nga
38
Bo co thc tp
Nhn xt ca n v thc tp
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39