Tai Chinh Ke Toan KT

Trng i hc Cng nghip H Ni
Khoa: Kinh t
Li ni u
Trong nn kinh t th trng, cc doanh nghip sn xut mun tn ti v pht trin nht nh phi c phng n sn xut kinh doanh t hiu qu kinh t. Mt quy lut tt yu trong nn kinh t th trng l cnh tranh, doanh nghip phi tm mi bin php ng vng v pht trin trn thng trng, p ng c nhu cu ca ngi tiu dng vi sn phm cht lng cao v gi thnh h. Chnh v vy, cc doanh nghip sn xut phi gim st t khu u ti khu cui ca qu trnh sn xut kinh doanh. Tc l t khu thu mua nguyn vt liu n khu tiu th sn phm v thu c tin v nhm m bo vic bo ton v tng nhanh tc chu chuyn vn, ngi lao ng v doanh nghip c li nhun tch ly v m rng sn xut. thc hin c iu th doanh nghip phi tin hnh ng b cc bin php qun l mi yu t c lin quan ti hot ng sn xut kinh doanh cng tc k ton l mt b phn cu thnh ca h thng cng c qun l cc hot ng kinh t, kim tra vic s dng ti sn, vt t, tin vn nhm m bo tnh nng ng, sng to, t ch trong sn xut kinh doanh, tnh ton v xc nh hiu qu kinh t. Nguyn vt liu l mt yu t rt quan trng trong qu trnh sn xut ca doanh nghip, thng chim t trng ln trong gi thnh sn phm. V vy, vic k ton nguyn vt liu l khng th thiu v phi m bo 3 yu cu ca cng tc k ton l: chnh xc, kp thi v ton din. K ton nguyn vt liu c m bo c 3 yu cu trn mi m bo cho vic cung cp nguyn vt liu kp thi v ng b cho nhu cu sn xut, kim tra v gim st cht ch chp hnh cc nh mc tiu hao, d tr, nh gp phn gim bt chi ph, dn n h gi thnh sn phm, nng cao li nhun, ng thi nng cao hiu qu s dng vn lu ng.
Hong Th Tip KT3- Kho 5
Chuyn tt nghip
Khoa: Kinh t
K ton nguyn vt liu l mt khu quan trng trong cng tc hch ton k ton. T chc k ton nguyn vt liu tt s cung cp thng tin kp thi v chnh xc cc thnh phn k ton khc trong cng tc k ton doanh nghip. Bn cnh , nn kinh t th trng m vi s ha nhp vi nn kinh t th gii, rt nhiu cc nh u t nc ngoi vo Vit Nam, t i hi ch hch ton k ton ni chung v k ton nguyn vt liu ni ring phi c nhng i hi cho ph hp v ngang bng vi cc nc khc trn th gii. Do , hin nay, ch hch ton k ton chung v k ton nguyn vt liu ni ring c ban hnh trn nguyn tc tha mn cc yu cu v nng lc qun l kinh t th trng, tn trng v vn dng c chn lc cc chun mc v thng l k ton quc t ph bin. Thc t ti Cng ty TNHH sn xut Bao b v dch v thng mi H Ni. Cng ty l ngi qun l ti sn sn xut, hng nm cng ty giao k hoch mt s ch tiu, ch yu l doanh thu ngha v np cng ty gm c: khu hao ti sn c nh, thu, vn, li. Vt t dng n u th nhn ca cng ty n v np li cho cng ty khi thu c tin bn hng. Ngoi ra cng ty mua thm vt t t bn ngoi nu cng ty khng cung cp c y phc v nhu cu sn xut. Bi vy, cng tc k ton nguyn vt liu cung cp kp thi, chnh xc s liu phc v cho khu tnh gi thnh sn phm, nhn vt t ca cng ty v thu mua vt t t bn ngoi ti cng ty l mt khu quan trng. K ton chnh xc chi ph nguyn vt liu gip cng ty tit kim c tin vt t tin vn lm gi thnh sn phm h s thu ht c khch hng, to th mnh cnh tranh trn th trng. Nh vy vng quay ca vn lu ng tng nhanh t nng cao c li nhun gip cng ty hon thnh mc ch tiu cng ty giao cho c iu kin ci thin i sng cn b cng nhn vin, u t thm cho dy chuyn sn xut, m rng mt hng. Sau mt thi gian thc tp ti Cng ty TNHH sn xut bao b v dch v thng mi H Ni, i su vo nghin cu thc t em mnh dn nghin cu Hong Th Tip KT3- Kho 5 2 Chuyn tt nghip
Khoa: Kinh t
ti: "Hon thin cng tc k ton nguyn vt liu" ti Cng ty TNHH sn xut bao b v dch v thng mi H Ni. Ni dung ti, ngoi phn m u v kt lun, chuyn thc tp tt nghip ca em gm 3 phn: Phn 1: Nhng l lun chung v k ton nguyn vt liu trong cc doanh nghip sn xut kinh doanh. Phn 2: Thc trng hch ton nguyn vt liu ti Cng ty TNHH sn xut bao b v dch v thng mi H Ni. Phn 3: Nhng kin ng gp nhm hon thin hch ton nguyn vt liu ti Cng ty TNHH sn xut bao b v dch v thng mi H Ni. Chuyn ny c hon thnh vi s n lc ca bn thn v s gip tn tnh ca Thc s Nguyn Th Hng Nga v anh ch k ton ca Cng ty TNHH sn xut bao b v dch v thng mi H Ni. Nhn y em xin by t lng bit n su sc v lng knh trng i vi cc thy c gio v bn b gip em hon thnh chuyn ny.
Chuyn tt nghip
Trng i hc Cng nghip H Ni Chng 1
Khoa: Kinh t
Nhng l lun chung v k ton nguyn vt liu trong doanh nghip sn xut kinh doanh
1.1. Vai tr ca nguyn vt liu trong sn xut v s cn thit ca t chc hch ton nguyn vt liu trong cc doanh nghip sn xut kinh doanh. 1.1.1. Khi nim v c im ca nguyn vt liu 1.1.1.1. Khi nim v nguyn vt liu L nhng i tng lao ng ch tham gia vo mt chu k sn xut nht nh b tiu hao ton b gi tr hoc b thay i hnh thi bin dng c thnh thc th sn xut ca sn phm 1.1.1.2. c im ca nguyn vt liu Trong cc doanh nghip sn xut kinh doanh th chi ph v NVL chim mt t l kh ln v l mt b phn d tr sn xut quan trng nht ca doanh nghip. Nguyn vt liu c c im ch tham gia vo mt chu k sn xut kinh doanh nht nh v ton b gi tr NVL c chuyn ht mt ln vo sn xut kinh doanh trong k. Trong qu trnh tham gia vo sn xut di tc ng ca lao ng, NVL b tiu hao ton b v thay i hnh thi vt cht ban u cu thnh thc th ca sn phm dch v. 1.1.2. Vai tr ca NVL v yu cu qun l ca NVL 1.1.2.1. Vai tr ca NVL Chnh t nhng c im va nu ca NVL chng ta thy NVL c mt vai tr rt quan trng i vi qu trnh sn xut kinh doanh. Trn thc t, sn xut ra bt k mt sn phm no th doanh nghip cng phi cn n NVL tc l phi c u vo hp l. Nhng cht lng sn phm sn xut ra cn ph thuc vo cht lng ca NVL lm ra n. iu ny l tt yu v vi cht lng sn phm khng tt s nh hng ti qu trnh tiu th, dn n thu nhp ca doanh nghip khng n nh v s tn ti ca doanh nghip Hong Th Tip KT3- Kho 5 4 Chuyn tt nghip
Khoa: Kinh t
khng chc chn. V vy, vic phn u h gi thnh sn phm ng ngha vi vic gim chi ph NVL mt cch hp l. Mt khc, xt v mt vn th NVL l mt thnh phn quan trng ca vn lu ng trong cc doanh nghip, c bit l vn d tr. nng cao c hiu qu s dng vn sn xut kinh doanh cn phi tng tc lun chuyn vn lu ng v khng th tch ri vic d tr v s dng NVL mt cch hp l v tit kim. Nh vy, NVL c ngha rt quan trng i vi s sng cn ca doanh nghip. 1.1.2.2. yu cu qun l ca NVL Qun l cht ch v s dng tit kim t khu thu mua n khu bo ton s dng, d tr chnh l yu cu t ra i vi vic qun l NVL. Khu thu mua pht sinh ngoi qu trnh sn xut song n lin quan trc tip n sn xut. Thc hin tt khu thu mua khng nhng m bo ngun cung cp thng xuyn lin tc m cn m bo c s lng, quy cch gi c ca NVL gip cho sn xut hon thnh k hoch t ra v ngc li n s gy kh khn n sn xut. Khu bo qun, d tr NVL cng lun phi quan tm ch , phi xc nh mc d tr ti a, ti thiu cho tng loi NVL m bo khng thiu ht v trnh ng. Gp phn h thp chi ph tn kho, lm tng vng quay ca vn nng cao doanh li cho doanh nghip. Khu s dng NVL phi qun l cht ch sao cho s dng tit kim trn c s xc nh cc nh mc d ton c nh vy mi h thp c chi ph, t h thp c gi thnh lm tng li nhun cho doanh nghip. Qun trit nhng yu cu qun l NVL trn doanh nghip s thc hin tt cng tc k ton NVL. 1.1.3. Khi nim ni dung, ngha, nhim v v nguyn tc hch ton k ton nguyn vt liu. 1.1.3.1. Khi nim, ni dung ca hch ton NVL Hch ton NVL mt cch khoa hc hp l c ngha thit thc v hiu qu trong qun l, kim sot ti sn doanh nghip, thc y vic cung cp kp Hong Th Tip KT3- Kho 5 5 Chuyn tt nghip
Khoa: Kinh t
thi, ng b nhng NVL cn thit cho sn xut kinh doanh ca doanh nghip theo tng i tng s dng, ngn nga cc hin tng h hng mt mt, lng ph v c th trnh c tnh trng ng hay khan him vt t nh hng n tin sn xut kinh doanh. Mt khc, hch ton NVL l cng c gip cho lnh o doanh nghip nm c tnh hnh v ch o sn xut kinh doanh. Hch ton NVL c chnh xc, hp l, kp thi, y th lnh o mi nm bt c chnh xc tnh hnh thu mua, d tr xut dng, thc hin k hoch nhp - xut - tn kho, gi c thu mua v tng gi tr t ra bin php qun l thch hp. 1.1.3.2. ngha ca hch ton NVL K ton NVL cn phi thc hin y , nghim chnh cc yu cu t ra c nh vy mi ngy cng hon thin cng tc k ton NVL doanh nghip. 1.1.3.3. Nhim v ca hch ton NVL thc hin chc nng gim c v l cng c qun l kinh t, xut pht t v tr yu cu qun l: V tr ca k ton trong qun l kinh t, qun l doanh nghip, Nh nc xc nh nhim v ca k ton nguyn vt liu trong cc doanh nghip sn xut nh sau: - T chc phn loi NVL theo yu cu qun l ca doanh nghip, sp xp v to thnh danh mc NVL m bo tnh thng nht gia cc b phn. - T chc chng t, ti khon, s k ton ph hp vi phng php k ton hng tn kho ca doanh nghip ghi chp, phn loi, tng hp s liu v tnh hnh hin c v s bin ng tng gim ca nguyn vt liu trong qu trnh sn xut kinh doanh, cung cp s liu kp thi tp hp chi ph sn xut v tnh gi thnh sn phm. - Thc hin vic phn tch nh gi tnh hnh thc hin k hoch mua, tnh hnh s dng nguyn vt liu trong qu trnh sn xut kinh doanh. 1.2. Phn loi v nh gi NVL 1.2.1.nh gi NVL Trong cc doanh nghip sn xut nguyn vt liu bao gm rt nhiu th, loi khc nhau vi ni dung kinh t, cng c v tnh nng l ho khc Hong Th Tip KT3- Kho 5 6 Chuyn tt nghip
Khoa: Kinh t
nhau. c th qun l mt cch cht ch v t chc hch ton chi tit vi tng loi nguyn vt liu phc v cho k ton qun tr v cn thit phi phn loi nguyn vt liu. * Cn c vo ni dung kinh t, vai tr ca chng trong qun l sn xut kinh doanh, yu cu qun l ca doanh nghip nguyn vt liu c chia thnh cc loi sau: Nguyn vt liu chnh: L nhng NVL sau qu trnh ch bin s l c s vt cht ch yu cu thnh nn thc th chnh ca sn phm. Nguyn vt liu ph: l nhng loi nguyn vt liu ch c tc dng ph tr trong sn xut, c s dng kt hp vi nguyn vt liu chnh lm thay i mu sc, hnh dng, mi v hoc dng bo qun, phc v hot ng ca cc t liu lao ng hay phc v cho lao ng ca cng nhn vin chc. Nhin liu: l nhng th dng cung cp nhit lng trong qu trnh sn xut kinh doanh nh: than, ci, xng, du Ph tng thay th: l cc chi tit, ph tng dng sa cha v thay th cho my mc thit b. Nguyn vt liu v thit b xy dng c bn: bao gm cc nguyn vt liu v thit b m doanh nghip mua vo nhm mc ch u t cho xy dng c bn. Ph liu: l cc nguyn vt liu thu trong qu trnh sn xut hay thanh l ti sn, c th s dng hay bn ra ngoi. Nguyn vt liu khc: bao gm cc loi nguyn vt liu cn li ngoi cc th cha k trn. * Cn c vo mc ch cng dng ca nguyn vt liu, chia thnh: - Nguyn vt liu dng trc tip cho sn xut ch to sn phm - Nguyn vt liu dng cho nhu cu qun l * Cn c vo ngun hnh thnh, nguyn vt liu c chia thnh: - Nguyn vt liu t sn xut, gia cng, ch bin - Nguyn vt liu mua ngoi - Nguyn vt liu do nhn vn gp Hong Th Tip KT3- Kho 5 7 Chuyn tt nghip
Trng i hc Cng nghip H Ni 1.2.2. nh gi nguyn vt liu 1.2.2.1. Nguyn tc nh gi vt t Vt t c nh gi theo gi thc t
Khoa: Kinh t
Ngoi vic nh gi thc t, cc doanh nghip cn s dng gi hch ton. 1.2.2.2. Tnh gi NVL: L vic xc nh gi tr ghi s ca NVL. y l mt cng vic rt quan trng trong t chc hch ton k ton nguyn vt liu gip cho vic tp hp phn nh y chnh xc gi tr nguyn vt liu thu mua v xut kho, t xc nh c gi tr tn kho nguyn vt liu gip cho cng tc kim tra vic s dng, chp hnh nh mc d tr. * nh gi nguyn vt liu theo gi thc t Ton b nguyn vt liu bin ng trong k c tnh theo gi hch ton. Cui k k ton s tin hnh iu chnh t gi hch ton sang gi thc t theo cng thc: Gi thc t vt liu ; xut dng (tn kho cui k) Gi hch ton vt; liu xut dng x H s gi; nguyn vt liu Trong :
H s gi; nguyn vt liu = Error!
H s gi c th tnh cho tng loi, tng nhm hoc tng th nguyn vt liu ch yu tu thuc vo yu cu v trnh qun l. Gi thc t ca NVL nhp kho: Tu theo doanh nghip tnh VAT theo phng php trc tip hay khu tr m trong gi thc t c th c VAT hoc khng c VAT. - Vi nguyn vt liu mua ngoi: gi thc t gm gi mua ghi trn ho n ngi bn (+) thu nhp khu (nu c) v cc khon chi ph mua thc t (-) cc khon gim gi hng mua c hng. - Vi nguyn vt liu t sn xut: Tnh theo gi thnh sn xut thc t. - Vi nguyn vt liu thu ngoi gia cng ch bin: Gi thc t gm gi tr nguyn vt liu ch bin cng cc chi ph lin quan. Hong Th Tip KT3- Kho 5 8 Chuyn tt nghip
Khoa: Kinh t
- Vi NVL nhn ng gp t cc n v t chc tham gia ng gp vn lin doanh: Gi thc t l gi tho thun do c bn xc nh (+) chi ph tip nhn (nu c). - Vi ph liu: Gi c tnh thc t c th s dng c hay gi tr thu hi ti thiu. - Vi NVL c tng thng: Tnh theo gi th trng tng ng (+) chi ch tip nhn (nu c). Khi s dng gi hch ton th trn cc phiu nhp kho, xut kho v cc s sch k ton v nguyn vt liu c phn nh theo gi hch ton. Cui thng, sau khi xc nh c mc gi thc t s tin hnh iu chnh gi tr nguyn vt liu, cng c t gi hch ton sang gi thc t. Gi thc t xut kho: Phi hch ton theo gi thc t. Trn thc t, gi thc t ca NVL xut kho c tnh theo cc phng php sau: * Cc phng php khc: - Phng php gi thc t bnh qun gia quyn (gi thc t bnh qun ca s tn u k v nhp trong k). Theo phng php ny, gi thc t nguyn vt liu xut kho cng c cn c vo s lng xut kho trong k v n gi bnh qun tnh nh sau: - Phng php nhp trc, xut trc (FIFO) Theo phng php ny, s nguyn vt liu no nhp trc th xut trc, xut ht s nhp trc th mi n s nhp sau theo gi thc t ca tng s hng xut. Do vy, gi tr nguyn vt liu tn kho cui k s l gi thc t ca s nguyn vt liu mua vo sau cng. Phng php ny thch hp trong trng hp gi c n nh. - Phng php trc tip Nguyn vt liu c xc nh theo n chic hay tng l v gi nguyn t lc nhp vo cho n lc xut hng. Khi xut nguyn vt liu no s tnh theo gi thc t ca nguyn vt liu . phng php ny cn c tn
Chuyn tt nghip
Khoa: Kinh t
gi l phng php gi thc t ch danh v thng s dng vi cc nguyn vt liu c gi tr cao v tnh tch bit. - Phng php nhp sau xut trc (LIFO) Phng php ny gi nh nhng nguyn vt liu mua sau s c xut trc tin, ngc li vi phng php nhp trc xut trc, thch hp trong trng hp lm pht. 1.3. K ton NVL trong cc doanh nghip sn xut kinh doanh 1.3.1. Phng php k ton chi tit NVL L cng vic hch ton kt hp gia kho v phng k ton nhm mc ch theo di cht ch tnh hnh nhp - xut - tn cho tng loi c v s lng, cht lng v chng loi. 1.3.1.1. Phng php ghi th song song Nguyn tc: ghi theo ch tiu hin vt v gi tr Trnh t ghi chp + kho: dng th kho phn nh tnh hnh nhp - xut - tn v mt s lng Bc 1: Cn c vo chng t (phiu nhp v phiu xut nguyn vt liu) th kho thc hin vic nhp - xut nguyn vt liu v hin vt. Sau vo th kho ct nhp v xut tng ng Bc 2: Th kho thng xuyn i chiu gia s tn thc t vi s tn trn th kho. Bc 3: Cui thng th kho tnh ra s tn v mt hin vt cho tng loi nguyn vt liu trn th kho. Bc 4: Hng ngy hoc nh k sau ki ghi xong th kho th ngi th kho chuyn chng t phiu nhp - phiu xut cho k ton nguyn vt liu thng qua bin bn bn giao (bn giao nhn chng t). + phng k ton: hch ton chi tit nguyn vt liu theo phng php th song song
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Chuyn tt nghip
Khoa: Kinh t
Bc 1: Hng ngy hoc nh k sau khi nhn c chng t do th kho chuyn n k ton nguyn vt liu ghi n gi, sau tnh thnh tin cho tng phiu nhp hoc phiu xut. Bc 2: K ton nguyn vt liu vo s k ton chi tit nguyn vt liu cho tng loi nguyn vt liu c v hin vt v gi tr. Bc 3: cui thng k ton nguyn vt liu tnh ra s tn c v hin vt v gi tr cho tng loi nguyn vt liu trn s chi tit. Lp k hoch i chiu vi th kho v hin vt, nu c chnh lch phi tm nguyn nhn v iu chnh. K ton nguyn vt liu i chiu vi k ton tng hp v gi tr, sau lp bng tng hp nhp xut tn trn c s s liu ca s chi tit. u im: ghi chp n gin, d kim tra, i chiu Nhc im: Vic ghi chp cn trng lp v ch tiu s lng. Hn ch chc nng kim tra ca k ton do cui thng mi tin hnh kim tra, i chiu. Phm vi p dng: thch hp trong cc doanh nghip c t chng loi nguyn vt liu, khi lng cc nghip v nhp - xut t, khng thng xuyn v trnh chuyn mn ca cn b k ton cn hn ch. S 1:Theo phng php th song song. Th kho
Chng t nhp
Chng t xut
S chi tit nguyn vt liu
Bng k tng hp Nhp - xut - tn
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Trng i hc Cng nghip H Ni Ghi ch: - Ghi hng ngy: - Ghi cui thng: - Ghi i chiu: 1.3.1.2. Phng php s i chiu lun chuyn Nguyn tc: ghi theo ch tiu s lng v gi tr Trnh t ghi chp: + kho: ging phng php th song song trn
Khoa: Kinh t
+ phng k ton: hch ton chi tit nguyn vt liu theo phng php s i chiu lun chuyn. Bc 1: Hng ngy hoc nh k sau khi nhn c chng t th kho chuyn n k ton nguyn vt liu ghi n gi tnh thnh tin. Bc 2: K ton nguyn vt liu phn loi chng t phiu nhp nguyn vt liu v phiu xut nguyn vt liu. Da trn c s phiu nhp nguyn vt liu lp bng k nhp nguyn vt liu c v hin vt ln gi tr. Da trn c s phiu xut nguyn vt liu lp bng k xut nguyn vt liu c v hin vt ln gi tr. Bc 3: Cui thng k ton nguyn vt liu ly s liu trn bng k nhp v bng k xut vo bng i chiu lun chuyn, vo ct nhp ct xut cho tng loi nguyn vt liu tng ng. Cui thng k ton nguyn vt liu tnh ra s tn c v hin vt v gi tr cho tng loi nguyn vt liu trn s i chiu lun chuyn. S tn cui thng ny l s tn ca u thng tip theo. Cui thng k ton nguyn vt liu lp k hoch i chiu vi th kho v hin vt. Nu c chnh lch phi tm nguyn nhn iu chnh. u im: khi lng ghi chp ca k ton c gim do ch ghi mt ln vo cui thng Nhc im: cng vic ca k ton vt t thng dn vo cui thng lm cho cc bo co k ton thng khng kp thi Hong Th Tip KT3- Kho 5 12 Chuyn tt nghip
Khoa: Kinh t
Phm vi p dng: thch hp vi cc doanh nghip c khi lng nghip v nhp - xut khng nhiu, khng b tr ring nhn vin k ton chi tit nguyn vt liu, do vy khng c iu kin theo di tnh hnh nhp - xut hng ngy. S 2: Phng php s i chiu lun chuyn. Th kho Chng t xut
Chng t nhp
Bng k nhp S i chiu Lun chuyn Ghi ch: - Ghi hng ngy: - Ghi cui thng: - Ghi i chiu: 1.3.1.3. Phng php ghi s s d:
Bng k xut
Nguyn tc: ti kho ghi chp theo ch tiu s lng, cn ti phng k ton theo ch tiu gi tr + kho: Th kho ghi chp s bin ng nhp - xut - tn ca tng loi hin vt trn th kho ging nh phng php th song song nhng cui thng th kho lp s s d trn c s s liu s tn nguyn vt liu trn th kho, sau chuyn s ny cho k ton nguyn vt liu. + phng k ton: hch ton chi tit nguyn vt liu theo phng php s s d. Bc 1: Hng ngy hoc nh k sau khi nhn c chng t do th kho em n ghi n gi tnh thnh tin. Hong Th Tip KT3- Kho 5 13 Chuyn tt nghip
Khoa: Kinh t
Bc 2: nh k 5 hoc 10 ngy k ton nguyn vt liu tng hp gi tr nguyn vt liu nhp v xut vo bng k lu k nhp xut tn. Bc 3: Cui thng k ton nguyn vt liu tnh ra s tn v gi tr cho tng loi nguyn vt liu trn bng k lu k nhp - xut - tn. Bc 4: Cui thng sau khi nhn c s s d do th kho chuyn n k ton tnh thnh tin cho tng loi nguyn vt liu tn kho v ghi vo s s d ct gi tr. Bc 5: Cui thng k ton nguyn vt liu t tin hnh i chiu s liu v gi tr s s d v bng k lu k nhp xut tn, nu c chnh lch phi tm nguyn nhn v iu chnh. Bc 6: Cui thng k ton nguyn vt liu i chiu vi k ton tng hp v tng gi tr nhp xut tn, nu c chnh lch phi tm nguyn nhn v iu chnh. u im: gim c khi lng ghi chp hng ngy. Nhc im: kh kim tra khi sai st v phng k ton ch theo di v mt gi tr tng nhm nguyn vt liu. Phm vi p dng: ph hp trong cc doanh nghip c khi lng cc nghip v kinh t v nhp - xut din ra thng xuyn, nhiu chng loi v xy dng c h thng danh im nguyn vt liu, dng gi hch ton hch ton hng ngy tnh hnh nhp - xut - tn, yu cu v trnh cn b k ton ca doanh nghip tng i cao.
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Chuyn tt nghip
Khoa: Kinh t
S 3: K ton chi tit nguyn vt liu theo phng php s s d. Th kho Chng t xut S s d Phiu giao nhn chng t nhp Phiu giao nhn chng t xut
Chng t nhp
Bng k nhp Bng lu k Nhp - xut - tn Ghi ch: - Ghi hng ngy: - Ghi cui thng: - Ghi i chiu: 1.3.2. Chng t k ton s dng TK 152 - Nguyn liu, nguyn vt liu Kt cu: * Bn n:
Bng lu k xut
+ Tr gi vn thc t NVL nhp kho + S tin iu chnh tng gi NVL khi nh gi li + Tr gi NVL tha pht hin khi kim k
* Bn c:
+ Tr gi vn thc t NVL sut kho +S tin gim gi chit khu thng mi hng mua + Tr gi NVL thiu pht hin khi kim k.
* S d n: phn nh tr gi vn thc t NVL tn kho cui k k ton TK 151 - Hng mua ang i ng - Bn n: +Phn nh gi tr hng mua ang i ng Hong Th Tip KT3- Kho 5 15 Chuyn tt nghip
Khoa: Kinh t
- Bn c: + Phn nh tr gi hng mua ang i ng thng trc, thng ny v nhp kho hng a vo s dng ngay. TK 6111 - Mua hng Bn n: - Gi tr thc t vt t tn u k theo kim k. - Gi tr thc t ca vt t mua vo trong k Bn c: - Gi thc t vt t tn cui k theo kim k - Gi tr thc t ca vt t tr li ngi bn hoc c ngi bn gim gi - Gi tr thc t vt t xut trong k (ghi mt ln vo cui k) Cui k: Khng c s d Ti khon ny c chi tit thnh 2 ti khon cp 2 - Ti khon 6111 - Mua NVLtheo di gi tr NVL - Ti khon 6112 - Mua hng ho dng phn nh gi tr hng ho 1.3.3. Phng php k ton tng hp NVL 1.3.3.1. K ton tng hp NVL theo phng php k khai thng xuyn - Phng php k khai thng xuyn l cch phng php theo di v phn nh tnh hnh hin c, bin ng tng, gim hng TK ni chung v nguyn vt liu ni ring mt cch thng xuyn, lin tc tn cc TK phn nh tng loi phng php ny c s dng ph bin v c c chnh xc cao v cung cp thng tin mt cch kp thi, cp nht. Ti bt k thi im no k ton cng c th xc nh c nhp - xut - tn kho tng loi hng tn kho ni chung v nguyn vt liu ni ring nhng bn cnh phng php ny cn mt s hn ch l tn nhiu thi gian v cng sc.
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Chuyn tt nghip
Khoa: Kinh t
S 4: Hch ton tng hp nguyn vt liu theo phng php khu tr thng xuyn (thu GTGT theo phng php khu tr)
TK 151
TK 152 Xut ch to sn phm
TK 621
Nguyn vt liu i ng k trc k ny v nhp kho TK 331, 111, 112, 141, 331 Tng do mua ngoi (phng php khu tr VAT) TK 133 Thu VAT c khu tr TK 333 Thu nhp khu
TK 627, 641,642 Xut cho sn xut chung bn hng, QLDN TK 632 (157) Xut gi bn
TK 128, 222 Xut gp vn lin doanh
TK 411 Nhp cp pht, khong thng TK 1381, 642 Thiu pht hin khi kim k
TK 642,3381 Tha pht hin khi kim k
TK 154 Xut thu ngoi gia cng
TK 128, 222 Nhp li vn gp lin doanh
TK 412 nh gi gim nh gi tng
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Chuyn tt nghip
Trng i hc Cng nghip H Ni * c im ca phng php k khai thng xuyn
Khoa: Kinh t
L phng php theo di v phn nh tnh hnh hin c, bin ng tng, gim hng tn kho ni chung v nguyn vt liu ni ring mt cch thng xuyn lin tc trn cc ti khon phn nh tng loi hng tn kho. Phng php ny c s dng ph bin v c chnh xc cao v cung cp thng tin v hng tn kho mt cch kp thi, cp nht. Ti bt k thi im no cng c th xc nh c lng nhp- xut- tn nguyn vt liu. Tuy nhin phng php ny khng nn p dng i vi nhng doanh nghip c gi tr n v hng tn kho nh, thng xuyn xut dng, xut bn. K ton s dng cc ti khon sau: - TK 152- nguyn liu, nguyn vt liu: theo di gi thc t ca ton b NVL hin c, tng gim qua kho doanh nghip. - TK 151- Hng mua i ng: dng theo di gi tr NVL m doanh nghip mua hay chp nhn mua nhng cha v nhp kho. Ngoi ra, trong qu trnh hch ton, k ton cn s dng mt s ti khon lin quan khc nh 113, 112, 111, 331... Trnh t hch ton: k ton tng hp NVL theo phng php k khai thng xuyn. * Phng php k ton nhp, xut NVL + Phng php k ton nhp nguyn vt liu - Khi mua nguyn vt liu, nguyn vt liu v c chng t km theo: N TK 152 N TK 133 C TK 111,112.331... - Nguyn vt liu v cha c chng t km theo: vn lm th tc nhp kho nguyn vt liu v hin vt nhng cha ghi s k ton ngay m i n cui thng nu ha n v th ghi s ging trng hp trn. Nu cui thng chng t vn cha v th ghi s theo t gi tm tnh. Sang thng sau nu chng t v, so snh gi thc t vi gi tm tnh ghi s.
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Chuyn tt nghip
Khoa: Kinh t
- Trng hp ho n v nhng hng cha v, k ton cha ghi s ngay m lu ho n vo tp h s ring. Nu trong thng hng v nhp kho, k ton ghi s ging trng hp c hng v ho n cng v. Nu cui thng hng vn cha v, k ton ghi s: N TK 151 N TK 133 C TK 111,112,331 Sang u thng sau, khi hng v nhp kho, k ton ghi: N TK 152 C TK 151 - Trng hp DN mua hng c hng chit khu thanh ton: N TK 111,112,331 C TK 515 - Trng hp hng tha hoc thiu so vi ho n: + Trng hp hng tha so vi ho n: Nu nhp kho ton b (k c hng tha) N TK 152 N TK 133 C Tk 111, 112, 331 C TK 338(1) Khi x l gi tr hng tha N TK 338(1) C Tk 642 C TK 711 C TK 331 C TK 152 + Trng hp hng thiu so vi ho n: N TK 152 N TK 138(1) N TK 133 C TK 331,111,112 Hong Th Tip KT3- Kho 5 19 Chuyn tt nghip
Trng i hc Cng nghip H Ni Khi x l gi tr hng tha: N TK 642 N TK 1388,334 N TK 415,821,411 C TK 1381
Khoa: Kinh t
* Nguyn vt liu do nh nc cp hoc cp trn cp hoc ca cc c nhn, c ng gp, cc bn gp vn lin doanh hoc c tng thng. N TK 152 C TK 411 - Nhn li vn gp lin doanh trc y bng NVL N TK 152 C TK 222,128,228 - Nhp kho nguyn vt liu ch bin hoc thu ngoi ch bin N TK 152 C TK 154 + Phng php xut NVL - Cn c vo bng phn b nguyn vt liu phn b nguyn vt liu vo TK chi ph ph hp N TK 621 N TK 627 N TK 641 N TK 642 C TK 152 - Xut nguyn vt liu gia cng ch bin N TK 154 C TK 152 - Xut nguyn vt liu gp vn lin doanh: khi gp vn phi tnh li gi nguyn vt liu + S vn gp LD l nguyn vt liu bng gi tr nguyn vt liu ghi trn s k ton Hong Th Tip KT3- Kho 5 20 Chuyn tt nghip
Trng i hc Cng nghip H Ni N TK 222,128,228 C TK 152
Khoa: Kinh t
+S vn gp LD l nguyn vt liu ln hn gi tr nguyn vt liu ghi trn s k ton N TK 222,128,228 C TK 152 C TK 412 + S vn gp LD l nguyn vt liu nh hn gi tr nguyn vt liu ghi trn s k ton N TK 222,128,228 N TK 412 C TK 152 - Bn nguyn vt liu tha, ng, chm lun chuyn + Thu tin bn nguyn vt liu: N TK 111,112 C TK 511 C TK 3331 + Kt chuyn gi vn ca nguyn vt liu tiu th: N TK 632 C TK 152 * Kim k cc nghip v lin quan n kim k NVL + Trng hp kim nhn NVL: Nhp ton b hng th cn c vo chng t N TK 152, 1331 C TK 3381 - Cn c vo cc qui nh x l: + Tr li N TK 3381 C TK 152
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Chuyn tt nghip
Khoa: Kinh t
+ Nu doanh nghip ng mua tip s hng tha khi n v bn phi vit ho n b sung: N TK 338 (1), 133 (1) C TK 331 - Nu tha khng xc nh c nguyn nhn th ghi tng thu nhp khc N TK 3381 C TK 711, 632 - K ton cn c vo ho n: N TK 152 C TK 133, 331 - S hng tha coi nh gi h n v bn: * Ghi n: N TK 002 * Ghi n: C TK 002 + Trng hp kim nhn khi pht hin thiu - Khi nhp kho, cn c vo cc chng t, k ton ghi: N TK 152, 331, 138 C TK 331 - Khi xc nhn nguyn nhn, cn c vo cc qui nh x l, k ton ghi theo tng trng hp: - Nu do n v bn giao thiu v phi giao tip s hng thiu, khi n v bn giao hng, cn c vo cc chng t. N TK 152 C TK 1381 + Trng hp kim k kho NVL: - Trng hp kim k pht ihn tha cha r nguyn nhn - Cn c vo bin bn kim k, k ton ghi: N TK 152 C TK 3381 - Khi c quyt nh x l, k ton ghi: N TK 3381 Hong Th Tip KT3- Kho 5 22 Chuyn tt nghip
Trng i hc Cng nghip H Ni C TK 711, 632
Khoa: Kinh t
- Trng hp kim k pht hin thiu cha r nguyn nhn - Cn c vo bin bn kim k N TK 1381 C TK 152 - Khi c qu trnh x l Nu hng thiu ht trong nh mc cho php N TK 632 C TK 1381 Nu ngi chu trch nhim phi bi thng N TK 111, 1388, 334 C TK 1381 - Gi tr hng thiu ht cn li sau khi tr i phn c bi thng c phn nh gi vn hng bn. N TK 632 C TK 138 (1) 1.3.3.2. K ton tng hp NVL theo phng php kim k nh k Theo phng thc ny, gi tr vt t xut dng c tnh theo cng thc Gi tr xut kho = Gi tr tn; u k Gi tr tn; cui k Cc TK 151, 152 ch phn nh kt chuyn gi tr nguyn vt liu tn u k v cui k ch khng phn nh bin ng tng, gim nguyn vt liu nn phng php ny k ton s dng TK 611 Gi tr nhp; trong k -
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Chuyn tt nghip
Khoa: Kinh t
S 5: K ton tng hp NVL theo phng php kim k nh k
TK 151, 152 Kt chuyn gi tr NVL tn u k TK 111,331,141
TK 611
TK 151,152 Kt chuyn gi tr NVL cui k
TK 331 Gi tr NVL mua vo (phng php trc tip) Gi tr NVL mua vo (phng php khu tr) TK 1331 Thu VAT c khu tr Gi tr nguyn vt liu xut dng TK 821,138,334 TK 411 Nhp vn lin doanh cp pht, tng thng TK 412 TK 412 nh gi tng nguyn vt liu nh gi gim nguyn vt liu Gi tr thiu ht mt mt Gi tr hng mua tr li
TK 1331 Thu VAT khng c khu tr ca hng tr li TK 632
TK 333 Thu nhp khu
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Chuyn tt nghip
Trng i hc Cng nghip H Ni * c im ca phng php kim k nh k
Khoa: Kinh t
L phng php khng theo di mt cch thng xuyn, lin tc v tnh hnh bin ng ca cc loi vt t hng ho... trn cc ti khon khng phn nh tng loi hng tn kho m ch phn nh gi tr tn kho u k v cui k ca chng trn c s kim k cui k, xc nh lng tn kho thc t v lng xut dng cho sn xut kinh doanh v cc mc ch khc. chnh xc khng cao, tit kim c cng vic ghi chp, thch hp vi cc n v kinh doanh chng loi vt t khc nhau, gi tr thp, thng xuyn xut dng, xut bn. K ton s dng cc ti khon sau: - TK 611: Mua hng (tiu khon 6111- mua NVL): dng theo di tnh hnh thu mua, tng, gim NVL theo gi thc t, t xc nh gi tr vt t xut dng. - TK 152- Nguyn liu: gi tr thc t tn kho ca NVL. - TK 151- Hng mua i ng: dng phn nh gi tr s hng mua nhng ang i ng hay gi ti kho ngi bn. Ngoi ra cn s dng cc ti khon khc nh 133, 331, 111, 112... c ni dung v kt cu nh phng php k khai thng xuyn. * Phng php k ton cc nghip v ch yu Trnh t hch ton: * Kt chuyn tn u k - Kt chuyn gi thc t nguyn vt liu tn kho u k N TK 611 C TK 152, 151 i vi nguyn vt liu nhp trong k: -Tng do mua: N TK 611 N TK 133 C TK 111,112,331 - Do nh nc cp, cp trn cp, cc c nhn c ng gp vn, c biu tng bng nguyn vt liu Hong Th Tip KT3- Kho 5 25 Chuyn tt nghip
Trng i hc Cng nghip H Ni N TK 611 C TK 411 - Kim k nguyn vt liu pht hin tha N TK 611 C TK 3381 - Tnh gi li nguyn vt liu nu tng gi: N TK 611 C TK 412 Cui k k ton
Khoa: Kinh t
- Xc nh nguyn vt liu c ho n nhng cui thng cha v kho N TK 151 C TK 611 - Kim k kho nguyn vt liu, sau xc nh gi tr nguyn vt liu tn kho theo gi mua thc t ln cui cng. N TK 152 C TK 611 - Trong k nu c hng gim gi khi mua nguyn vt liu: N TK 111, 112 C TK 611 - Nu tr li nguyn vt liu cho nh cung cp N TK 111,112 C TK 611 C TK 133 Tnh gi tr nguyn vt liu xut s dng trong k: Gi tr VL xut s dng trong k= Gi tr VL nhp trong k + gi tr VL tn K- gi tr VL tn CK- Gim gi VL khi mua- gi tr VL mua tr li ngi bn
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Chuyn tt nghip
Trng i hc Cng nghip H Ni N TK 621 N TK 627 N TK 641 N TK 642 C TK 611
Khoa: Kinh t
Nu nguyn vt liu s dng cho nhiu mc ch phi p dng phng php phn b ph hp tnh gi nguyn vt liu cho tng mc ch s dng 1.3.3.3. nh gi li v k ton cc nghip v k ton nguyn vt liu - Khi nh gi li NVL, doanh nghip phi thnh lp hi ng hoc ban nh gi sau khi nh gi phi lp nh gi NVL. Chnh lch nh gi, nh gi ghi trn s k ton c phn nh vo TK 412 - chnh lch nh gi li ti sn. Cn c vo chng t k ton ghi: - Nu nh gi tng: N TK 152 C TK 412 - Nu nh gi gim: N TK 412 C TK 152 - Cn c vo cc quy nh ca c quan c thm quyn x l khon chnh lch gia nh gi li - Chnh lch tng do nh gi li c ghi tng ngun vn kinh doanh N TK 412 C TK 411 - Chnh lch nh gi gim do nh gi c ghi gim ngun vn kinh doanh N TK 411 C TK 412
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Chuyn tt nghip
Khoa: Kinh t
1.3.3.4. K ton d phng gim gi nguyn vt liu tn kho * Mc ch lp phng: D phng gim gi NVL thc cht l vic ghi nhn trc mt khon chi ph cha thc chi vo chi ph kinh doanh ca nin c ngun ti chnh b p nhng thit hi c th xy ra trong nin lin sau cc yu t khch quan lm gim gi vt t. Mc ch ca lp d phng gim gi NVL phng s gim gia gi th trng vi gi gc trn s sch. c bit khi chuyn nhng, cho vay, thanh l. Bn cnh , k ton cng c th xc nh gi tr thc t ca NVL trn h thng bo co ti chnh. * Nguyn tc xc nh: - S d phng cn phi lp cng da trn s lng ca mi loi NVL theo kim k thc tin din bin gi trong nm c kt hp vi d bo gi s din bin trong nin tip theo. Ta c:
Mc d phng cn phi lp ; trong nin sau Mc chnh lch; gim gi ca mi loi = S lng NVL mi loi x
- Theo quy nh ch lp d phng gim gi ca nhng NVL thuc quyn s hu doanh nghip, c nhng chng t k ton hp l, hp php, chng minh gi gc ca chng. - Nh vy, v mt kinh t cng nh ti chnh, hnh vi d phng cho php doanh nghip lun thc hin c nhng nguyn tc xc nh ti sn theo gi ph gc, li va c th ghi nhn trn cc bo co ti chnh ca mnh gi tr thc t ca ti sn, mt khc d phng to lp cho mi doanh nghip mt qu tin t sc khc phc trc mt nhng thit hi c th xy ra trong kinh doanh. * Phng php k ton - TK s dng dng theo di tnh hnh trch lp v hon nhp d phng gim gi NVL v cc loi hng tn kho khc l TK 159 - d phng gim gi hng tn kho.
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Chuyn tt nghip
Trng i hc Cng nghip H Ni Kt cu ca TK 159: - Bn n: Hon nhp d phng gim gi hng tn kho
Khoa: Kinh t
- Bn c: trch lp d phng gim gi hng tn kho trch vo chi ph - S d c: Phn nh s trch lp d phng gim gi hng tn kho hin c. - Cui nin k ton cn c vo s lng hng ho, vt t, hng tn kho v kh nng gim gi tng th ca vt t hng ho xc nh trch lp d phng tnh vo chi ph: N TK 632 C TK 159 - cui nin k ton sau tip tc tnh ton mc cn lp d phng gim gi hng tn kho cho nm tip theo. Sau s so snh s d phng lp cui k k ton ca nm trc. - Nu s d phng phi np nm nay, s d phng lp nm trc th s chnh lch ln hn c trch lp b sung: N TK 632 C TK 159 - S d phng ca nm nay nh hn s d phng lp nm trc th s chnh lch nh hn nm trc. N TK 159 C TK 632 1.3.4.H thng s sch k ton s dng trong hch ton NVL cc doanh nghip vic s dng loi s no trong hch ton nguyn vt liu l tu thuc vo hnh thc k ton m doanh nghip ang p dng. Theo ch k ton hin hnh c th s dng mt trong cc hnh thc s k ton sau: - Nht k chung - Nht k - chng t - Chng t ghi s - Nht k s ci
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Chuyn tt nghip
Khoa: Kinh t
Mi mt hnh thc s k ton s c mt h thng s v c quy nh ghi s ring. S 6: S trnh t k ton ca Nht k chung Chng t gc
S nht k c bit
S nhp k chung
Th s k ton chi tit Bng khong hp chi tit
S ci
Bng C s pht sinh
Bo co ti chnh
Ghi ch: Ghi hng ngy Quan h i chiu : : Ghi cui thng, nh k :
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Chuyn tt nghip
Khoa: Kinh t
S 7: Trnh t k ton theo hnh thc chng t ghi s Chng t gc
S qu
Bng tng hp chng t gc Chng t ghi s
Th s k ton chi tit
S ng k chng t ghi s
S ci Bng C s PS
Bng khong hp chi tit
Bo co ti chnh
S 8: Trnh t k ton theo hnh thc nht k - chng t Chng t gc v cc bng phn b Th, s k ton chi tit Bng tng hp chi tit
Bng k
Nht k chng t
S ci
Bo co ti chnh
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Chuyn tt nghip
Trng i hc Cng nghip H Ni S 9: S k ton hnh thc nht k s ci Chng t gc
Khoa: Kinh t
S qu
Bng tng hp Chng t gc Nht k - s ci
Th, s k ton chi tit Bng tng hp chi tit
Bo co ti chnh
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Chuyn tt nghip
Khoa: Kinh t
Chng 2: Thc trng cng tc hch ton nguyn vt liu ti Cng ty TNHH sn xut bao b v dch v thng mi H Ni
2.1. Khi qut chung v Cng ty TNHH sn xut bao b v dch v thng mi H Ni 2.1.1. Qu trnh hnh thnh v Cng ty TNHH sn xut bao b v dch v thng mi H Ni Cng ty TNHH sn xut bao b v dch v thng mi H Ni c tr s t ti T 1 phng Vnh Hng - qun Hong Mai - H Ni Cng ty TNHH sn xut bao b v dch v thng mi H Ni l doanh nghip t nhn thuc s qun l v mt Nh nc ca cc S, Ban, Ngnh thuc thnh ph H Ni. Cng ty c thnh lp ngy 5/1/2004. S vn kinh doanh u tin ca cng ty l 255.725 triu ng + Vn c nh: 102.025 triu ng + Vn lu ng: 53.700 triu ng Cng ty c t cch php nhn, hch ton k ton c lp, c con du v ti khon ring. T chu trch nhim trc Php lut v bnh ng trc php lut. 2.1.2. Chc nng, nhim v ca cng ty Cng ty TNHH sn xut bao b v dch v thng mi H Ni c thnh lp vi chc nng chnh l sn xut kinh doanh mt hng bao b v cc ph liu theo cc n t hng Cng ty c trch nhim - sn xut kinh doanh ng ngnh ngh ng k v mc ch thnh lp - Bo ton v pht trin vn c giao - Thc hin y nhim v v ngha v i vi Nh nc Hong Th Tip KT3- Kho 5 33 Chuyn tt nghip
Khoa: Kinh t
- Thc hin phn phi theo lao ng v khng ngng chm lo ci thin i sng vt cht v tinh thn, bi dng v nng cao trnh vn ho, khoa hc k thut v chuyn mn cho CBCNV. - Bo v doanh nghip, bo v sn xut, bo v mi trng, gi gn an ninh chnh tr, trt t an ton x hi, lm trn ngha v quc phng 2.1.3. Nhng thun li v kh khn nh hng n cng tc hch ton ca Cng ty TNHH sn xut bao b v dch v thng mi H Ni * Thun li: Cng ty TNHH sn xut bao b v dch v thng mi H Ni c nhng thun li nht nh l s n lc ng lng ca ton th CBCNV trong cng ty. Nm bt th trng mt cch nhanh nhy mua c nguyn vt liu vi gi r, cht lng tt cho ra i nhng sn phm tt nht. * Kh khn: Bn cnh , cng ty cng gp phi nhng kh khn rt ln. L mt doanh nghip t nhn trong nn kinh t th trng hin nay vi tc cnh tranh khc lit cng gy nhng nh hng i vi cng ty. 2.1.4. T chc b my qun l v c cu sn xut kinh doanh ca cng ty 2.1.4.1. T chc b my qun l Cng ty TNHH sn xut bao b v dch v thng mi H Ni l doanh nghip t nhn. B my qun l, iu hnh ca cng ty c t chc kt hp 2 hnh thc trc tuyn v chc nng. Hnh thc ny ph hp vi cng ty qun l v iu hnh tt qu trnh sn xut trong cng ty qun l v iu hnh tt qu trnh sn xut trong c cu trc tuyn v chc nng, quyn lc ca doanh nghip tp trung vo gim c cng ty.
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Chuyn tt nghip
Trng i hc Cng nghip H Ni S 10: T chc b my ca cng ty Gim c
Khoa: Kinh t
Ph gim c
Phng k hoch
Phng k thut
Phng t chc lao ng
Phng k ton ti v
Phng cht lng
Phng hnh chnh
Phng c in
Phng bo v
T ct dn
T phc hp
T gp lng
T in
2.1.4.2. Chc nng nhim v ca cc b phn, cc phng ban * Gim c cng ty Gim c cng ty l i din php nhn ca Cng ty chu trch nhim trc php lut. Gim c l ngi thc hin lnh o v iu hnh trc tip cc phng ban v phn xng. ng thi gim c cng chnh l ngi chu trch nhim k xc nhn vo cc loi phiu thu, phiu chi, cc bn hp ng. v cc bo co ti chnh (bng cn i k ton, bo co kt qu kinh doanh, bo co lu chuyn tin t). * Ph gim c L ngi di quyn gim c iu hnh mt hoc mt s lnh vc hot ng ca cng ty theo phn cng ca gim c ng thi ph gim c l ngi thay mt gim c k vo cc hp ng giy t lu thng v mt s giy t khc v chu trch nhim trc gim c v php lut v nhim v c phn cng. Hong Th Tip KT3- Kho 5 35 Chuyn tt nghip
Trng i hc Cng nghip H Ni * K ton trng cng ty
Khoa: Kinh t
L ngi ng du b my ti chnh k ton gip gim c cng ty ch o, t chc, thc hin cng tc ti chnh k ton thng k ca cng ty theo ng php lnh k ton thng k. K ton cng ty c quyn v nhim v theo iu lnh k ton trng. * Phng k hoch: ( gm 5 ngi) Chc nng: Tham mu cho gim c v cng tc k hoch ho v iu sn xut, tm ngi v th trng mua cc yu t u vo v cc yu t u ra. Nhim v - Trn c s mc tiu trn, chin lc v th trng xy dng cc k hoch ngn hn, trung hn, di hn ph hp vi ngun lc ca doanh nghip. - Phn b k hoch thng, qu cho cc n v. - iu sn xut, phi hp hot ng ca cc n v thc hin k hoch t hiu qu cao nht. - Khai thc, tip nhn, qun l, cp pht vt t nguyn ph liu chnh xc, kp thi phc v sn xut. - Thanh quyt ton hp ng vt t, nguyn ph liu vi cc khch hng v cc n v ni b. - T chc tt vic tiu th: giao hng gia cng, bn hng sn xut v cc dch v khc. - Lp bo co thng k k hoch quy nh * Phng k thut: (gm 6 ngi) Chc nng: Tham mu cho gim c trong cng tc qun l k thut v cng ngh sn xut Nhim v: - Xy dng v qun l cc quy trnh cng ngh sn xut cc loi sn phm, xut phng hng pht trin c cu mt hng, nghin cu xut cc loi sn phm mi.
36
Chuyn tt nghip
Khoa: Kinh t
- Xy dng v ch o thc hin chng trnh cng ngh sn xut cc loi sn phm xut phng hng pht trin c cu mt hng, nghin cu xut cc loi sn phm mi. - Xy dng v ch o thc hin chng trnh nghin cu sng kin ci tin k thut, hp l ho sn xut pht trin khoa hc cng ngh. - Xy dng tiu chun k thut, cht lng, sn phm, xy dng nh mc kinh t k thut - t chc hng dn kim tra v qun l cht lng sn phm. - T chc lm th mu sn phm, ch th, gic th - Qun l k thut v tnh trng thit b, my mc, h thng in trong cng ty * Phng t chc cn b, lao ng, tin lng Phng T chc - CBLTL c 6 nhn vin c nhim v qun l chung cng tc v nhn lc. l vic sp xp, iu ng nhn lc hp l theo yu cu ca sn xut kinh doanh. cng l vic tuyn dng, sa thi cn b cng nhn vin. Bn cnh phng cng c mt ngi chuyn k xc nhn vo bng thanh ton lng v tnh cc nh mc lng cho tng k. * Phng cht lng Phng cht lng bao gm 2 nhn vin c nhim v kim nh v theo di cht lng sn phm, m bo ng yu cu cht lng k thut sn xut. * Phng Hnh chnh Phng hnh chnh bao gm 5 nhn vin m bo v cc iu kin lm vic cho cng ty nh: h thng kho tng, nh xng, phng tin i li qun l iu hnh cng tc vn th, bo v, cng tc nh kho. y cng l phng hnh thnh v chu trch nhim v cc chng t chi mua, chi phc v cc hot ng tip khch, hi hp * Phng k ton ti chnh Phng k ton ti chnh bao gm 6 ngi. y l c quan tham mu v t chc thc hin cc nghip v k ton ti chnh cho gim c, kim sot v chu trch nhim v ton b nhng hot ng ca cng ty c lin quan n Hong Th Tip KT3- Kho 5 37 Chuyn tt nghip
Khoa: Kinh t
lnh vc ti chnh chu trch nhim trong vic to ngun v s dng c hiu qu phc v cho nhu cu v vn ca hot ng sn xut kinh doanh. Phng chu trch nhim v phn tch ti chnh cho gim c nm tnh hnh ca ton cng ty. Cng vi cc b phn chc nng v phn xng, phng k ton ti chnh lp ra cc nh mc vt t k thut, xy dng n gi tin lng, n gi sn phm Ngoi ra phng cn phi cn c vo s liu bo ln t phn xng v phng k hoch tnh ra gi thnh cng xng v gi thnh y lm cn c cho phng k hoch. 2.1.4.3. Khi qut v qu trnh sn xut bao b Xut pht t nhng c im trong sn xut bao b m bo sn xut lin tc, nng sut v cht lng cao, qu trnh sn xut bao b c chia lm 2 qu trnh: + Qu trnh chun b sn xut + Qu trnh sn xut chnh * Qu trnh chun b sn xut l nhim v tnh ton cn i chun b tt c cc iu kin v vt t; chun b v k thut (thit k cc loi mu theo n t hng v lp quy trnh cng ngh) lm c s cho qu trnh sn xut chnh. * Qu trnh sn xut l s t chc thc hin, bm st tiu chun k thut, cc ch tiu nh mc kinh t - x hi, xy dng cc phng php t chc sn xut cc cng on nhm tng. Qu trnh sn xut bao b c chia thnh c cng on: + i vi sn phm ghp: gm 4 cng on - Nhp mng Trung Quc, in - Cng on ghp (phc hp) - Cng on gp lng - Cng on ct dn. + i vi sn phm khng ghp: Gm 5 cng on - Cng on thi t ht nha. Hong Th Tip KT3- Kho 5 38 Chuyn tt nghip
Trng i hc Cng nghip H Ni - Cng on mng ng. - Cng on in - Cng on gi hng - Cng on ct dn
Khoa: Kinh t
Cc cng on ny lin kt cht ch vi nhau, nng sut cht lng ca mi cng on u c nh hng trc tip n nhau. Qu trnh sn xut bao b c ngha rt quan trng. Qu trnh ny bao qut ton b cc cng vic c bn t khi nguyn liu nhp kho n khi sn phm xut xng. N th hin c mi quan h mt thit gia cc bc cng vic vi nhau, vi qu trnh sn xut. Qua qu trnh sn xut th h c th bit c v tr v nh hng ca n i vi nng sut, cht lng sn phm ca ton n v m t phn u vn ln hon thnh c giao. 2.1.5. c im t chc b my ca cng ty 2.1.5.1. T chc b my k ton Phng k ton gm c 6 ngi hnh thnh nn b my k ton ca cng ty. B my k ton s hu mt phng k ton ti chnh ring v chu s ch o trc tip ca gim c. Ta c: S 11: S t chc b my k ton K ton trng
K ton chi ph, gi thnh v tn kho NVL
K ton doanh thu, thu v tn kho thnh phm
K ton tin gi ngn hng
K ton tin mt v thanh ton lng
Th qu
* Chc nng v nhim v ca tng ngi trong b my k ton Hong Th Tip KT3- Kho 5 39 Chuyn tt nghip
Khoa: Kinh t
- K ton trng chu trch nhim t chc b my k ton ph hp vi t chc sn xut v yu cu qun l ca cng ty. L ngi iu hnh cng vic chung b my k ton ng thi kim k k ton theo di tnh hnh tng, gim, trch khu hao ti sn c nh v tnh hnh tng, gim gi tr cng c dng c, phn b gi tr cng c dng c xut dng vo chi ph. K ton trng l ngi lp cc chng t ghi s vo cui mi qu thng qua cc bng tng hp v chi tit cc thnh vin trong b my k ton, chu trch nhim v cc bo co k ton lp. ng thi k ton trng phi l ngi ph bin cc ch , th l ti chnh mi cho cc k ton vin trong b my k ton chu trch nhim kim tra kim sot vic chp hnh ch , bo v ti sn, vt t, tin vn cho cng ty. - K ton tng hp L ngi c nhim v theo di, qun l v xy dng cc bo co tng hp nh: Bo co tng hp nhp - xut - tn kho NVL, bo co Thu chi tin mt.. ng thi k ton tng hp kim lun phn k ton tin gi ngn hng, chu trch nhim giao dch, k cc hp ng vay mn v theo di tnh hnh tng, gim chi ph ca ti khon tin gi ngn hng, chu trch nhim v vay ngn hng v thanh ton vi ngn hng. - K ton doanh thu v thu C nhim v theo di cc khon phi thu, phi tr khch hng v hng ho v NVL, cc dch v c phc v cng vi cc khon ng trc v tr trc cho khch hng. ng thi theo di cc khon thu phi np cho Nh nc, theo di, qun l v phn nh kp thi v y tnh hnh nhp xut tn kho thnh phm. - K ton thanh ton tin mt v tm ng L ngi chu trch nhim thanh ton bng tin mt cho cc nhu cu v thanh ton ca cng ty, c nhim v i chiu, theo di tin lng phi tr cn c vo bng tin lng do phng t chc lao ng v tin lng tnh ra da trn cc bng chm cng ca qun c phn xng. ng thi vi vic theo
40
Chuyn tt nghip
Khoa: Kinh t
di cc khon thanh ton bng tin mt, k ton cn theo di cc khon tm ng v thanh ton tm ng. - K ton tp hp chi ph, tnh gi thnh v tn kho NVL L ngi c nhim v theo di v hch ton tng hp cc khon chi ph tnh gi thnh sn phm. C th k ton tng hp cc khon chi ph sn xut, xc nh i tng tp hp chi ph v i tng tnh gi thnh, hng dn cc b phn c lin quan lp v lun chuyn cc chng t chi ph cho ph hp vi cc i tng hch ton. Xc nh tiu thc phn b phn b chi ph tnh gi thnh sn phm. ng thi hch ton tng hp v chi tit tnh hnh nhp - xut - tn kho NVL - Th qu Thu qu l ngi chu trch nhim qun l v gi tin mt, thu chi tin sau khi kim tra v thy r cc chng t c y iu kin thanh ton. Th qu l ngi c lin quan cht ch vi k ton tin mt. Hng ngy, th qu vo s qu cc nghip v kinh t pht sinh c lin quan n ti khon tin mt v i chiu s liu vi k ton tin mt. Mc d chia b my k ton theo cc phn hnh ring nhng gia cc phn hnh u c lin quan cht ch v c tc ng qua li vi nhau. n cui k cc k ton vin u phi c cc s liu bo co v phn hnh k ton ca mnh ph trch cho k ton trng lp cc bo co k ton 2.1.5.2. T chc vn dng h thng chng t H thng chng t ca Cng ty c phn thnh 2 loi: - Cc chng t gc - Cc chng t k ton Trong , cc chng t gc l cc minh chng hp php cho cc nghip v k ton pht sinh trong cng ty. Ngoi phng ti chnh - k ton, cc chng t ny cn c th c hnh thnh t cc phng ban khc nhau nh phng hnh chnh, phng cung ng vt t (phng k hoch) cc chng t gc ny l cc ho n ca nh cung cp, cc phiu nhp kho, xut kho NVL ca phng k hoch, cc loi ho n thanh ton dch v nh dch v Taxi, in Hong Th Tip KT3- Kho 5 41 Chuyn tt nghip
Khoa: Kinh t
nc, in thoi, cc loi v my bay, tu ho c mua phc v cho cc chuyn cng tc ca cng ty, ho n bn hng ca cng ty. ngoi ra chng t gc ca cng ty cn c th l cc giy ngh tm ng, giy ngh thanh ton hay cc hp ng mua bn, vay mn ti sn, vn.. Cc chng t gc ny chnh l c s u tin hnh thnh nn cc chng t k ton. Cc chng t k ton ca cng ty chnh l phiu thu, chi tin mt, cc chng t ghi s c k ton trng lp vo cui mi thng. S liu ca chng t k ton c ly t s liu ca cc chng t gc. Do vy, cc chng t k ton thng c cc chng t gc nh km. V d: 1 phiu chi tin mt thng c nh km - 1 giy ngh thanh ton - 1 ho n mua bn vt t - phiu nhp kho, xut kho vt t, hng ho Sau khi cc chng t k ton c hnh thnh, chng s l cn c ghi chp cc loi s chi tit v tng hp khc. ng thi, cc chng t gc i khi cng l c s trc tip hnh thnh nn cc bng biu phc v cng tc hch ton tng hp. 2.1.5.3. T chc vn dng h thng ti khon k ton Cng ty TNHH sn xut bao b v dch v thng mi H Ni s dng hu ht cc ti khon c trong h thng ti khon k ton do B ti chnh ban hnh. Tr mt s ti khon d phng v TK 139, TK 229, TK 159, TK 6111. H thng ti khon ca cng ty cng bao gm cc ti khon c kt cu dng ti sn, cc ti khon c kt cu dng ngun vn v cc ti khon thanh ton. Ngoi cc ti khon cp 2, cng ty cn c 1 h thng cc doanh thu ti khon chi tit phc v mc ch qun l ca gim c nh: TK 6271 "chi ph sn xut chung" c chi tit thnh cc tiu khon: - TK 62710001: Chi ph ti kho Cng ty - TK 62710002: Chi ph ti t ct dn - TK 6271003: Chi ph t phc hp Hong Th Tip KT3- Kho 5 42 Chuyn tt nghip
Khoa: Kinh t
2.1.5.4. Hnh thc s k ton v t chc vn dng h thng s sch Vi t cch l mt n v hch ton c lp ca Cng ty TNHH sn xut bao b v dch v thng mi H Ni, la chn cho mnh mt hnh thc k ton p dng, l hnh thc k ton "chng t ghi s". Hnh thc ny c p dng t khi cng ty hch ton k ton th cng, khi chuyn sang hch ton trn my vi tnh vn gi nguyn hnh thc ny. nh k lp chng t ghi s ca cng ty l 1 thng. H thng s chi tit c s dng ti cng ty gm: - S chi tit cc ti khon thanh ton (TK 131, TK 331, TK 138, TK 338) - S chi tit cc ti khon tp hp chi ph (TK 621, TK 622, TK 627) Cc s chi tit ny c lp theo nh k l 1 thng. H thng s tng hp bao gm: - Nht k ti khon: cc TK c trong h thng TK ca cng ty V d: Nht k TK 11110000, Nht k TK 15210001, Nht k TK 15210002 - Bo co tng hp nhp - xut - tn NVL 2.1.5.5. T chc vn dng h thng bo co k ton Cc bo co k ton tng hp nh k vn c lp l: Bng cn i ti khon, bo co kt qu kinh doanh, bo co lu chuyn tin t, bng cn i k ton Cc bo co ny c lp nh k hng thng theo yu cu ca gim c nhm phc v cho nhu cu qun l ton din ca gim c v cng ty Cui qu IV, cc bo co k ton c lp nhm 2 mc ch. - Bo co kt qa hot ng ca thng 8 cho ban qun tr ca cng ty. - Kim ton cc bng khai ti chnh phc v cho nhu cu cng khai ti chnh cho cc i tng khc.
43
Chuyn tt nghip
Khoa: Kinh t
2.2. Thc trng NVL v nhim v ca hch ton NVL ti Cng ty TNHH sn xut bao b v dch v thng mi H Ni 2.2.1. c im ca Nguyn vt liu Nguyn vt liu s dng dng cho sn xut bao b c v tr rt quan trng trong qu trnh sn xut bao b ca Cng ty TNHH sn xut bao b v dch v thng mi H Ni . Nht l trong iu kin hin nay, yu cu ca th trng rt cao i vi cht lng v mu m, v mu m bao b c p th mi hp dn ngi tiu dng, cht lng bao b phi tt v gi thnh h th cc doanh nghip sn xut hng tiu dng mi t hng. Nguyn liu ti dng cho sn xut bao b c tnh cht c l khng n nh, nht l vi iu kin kh hu nc ta, i hi Cng ty phi c h thng nh kho bo qun, c my iu ho nhit m bo tnh c l ca ti, khng b co gin, v nu khng th khi in sn phm s nh hng rt ln n cht lng sn phm, c th l hnh nh hoc mu m b nho. Mt khc, ti dng cho sn xut bao b ton l ti nhp khu, do vy gi tr ca ti tng i ln. V vy, i hi Cng ty phi qun l tt vic thu mua bo qun ti nhm t hiu qu cao nht, trnh lng ph, t tit kim c chi ph nguyn vt liu trong qu trnh sn xut , lm c s cho vic h gi thnh sn phm c th cnh tranh, ng vng trn th trng. 2.2.2. Phn loi v nh gi NVL * Phn loi NVL Nguyn liu dng trong sn xut bao gm rt nhiu loi ti, nhiu loi mc khc nhau, nhp ca nhiu nc khc nhau. gip cho cng tc hch ton chnh xc vi tng nguyn vt liu th k ton Cng ty TNHH sn xut bao b v dch v thng mi H Ni phi phn loi nguyn vt liu theo tng loi ca tng nc ring nhm qun l tt tnh hnh kho v s bin ng ca tng th nguyn vt liu. Nh c s phn loi ny m k ton nguyn vt liu c th theo di tnh hnh bin ng ca tng th nguyn vt liu, do c th cung cp cc thng tin chnh xc v kp thi cho vic lp k hoch thu mua v
44
Chuyn tt nghip
Khoa: Kinh t
d tr nguyn vt liu. Cn c vo cng dng k ton ca nguyn vt liu, Cng ty phn loi nguyn vt liu thnh cc loi ch yu nh sau: Nguyn vt liu chnh: l i tng lao ng ch yu, l c s vt cht cu thnh nn thc th ca sn phm mng Trung Quc, thi t ht nha. Nguyn vt liu ph: gm rt nhiu loi, tuy khng cu thnh nn thc th ca sn phm nhng n ng vai tr rt quan trng trong vic to nn mu m ca bao b tng cht lng sn phm nh: Cc loi mc: trong cc loi mc c chia thnh tng nhm do cc nc sn xut khc nhau v trong mi nhm li c chia thnh cc nhm khc nhau: Nhm mc Nht: mc xanh, mc c, mc sen, mc vng, mc en. Nhm mc c: cc mu xanh, , vng, en. * Tnh gi NVL ti cng ty Tnh gi NVL phc v cho vic m s sch k ton chi tit nhm kim tra, theo di, gim st tnh hnh nhp xut tn kho NVL v mt gi tr. Tu theo c im c th ca NVL ti cng ty m mi n v la chn mt phng php tnh gi ring nh phn l lun chung trnh by Cng ty TNHH sn xut bao b v dch v thng mi H Ni tun th quy nh ca B Ti chnh v thu gi tr gia tng, p dng phng php tnh thu gi tr gia tng theo phng php khu tr. Tc l thu GTGT m doanh nghip phi np c tnh bng cng thc: Thu GTGT; phi np Thu GTGT; u vo Trong : Thu GTGT ;u ra T sut thu; thu GTGT v: = Gi bn NVL; TP hng ho x = Thu GTGT; u ra -
45
Chuyn tt nghip
Trng i hc Cng nghip H Ni Thu GTGT ;u ra T sut thu; thu GTGT =
Khoa: Kinh t Gi mua NVL; TP hng ho x
Do vy gi tr NVL m cng ty theo di, vo s l gi khng c thu. - Tnh gi nhp kho NVL NVL ca cng ty ch yu nhp kho t hot ng mua ngoi nn gi nhp kho NVL c tnh bng cng thc.
Gi thc t; nhp kho NVL = Gi mua NVL; ghi trn ho n + Chi ph thu mua; NVL - Gim gi hng bn; nu c
NVL ca cng ty c mt s ln c nhp ngoi thng qua hot ng nhp khu u thc song cng ty thng khng tch thu nhp khu theo di ring m hon ton tnh vo gi mua NVL, a vo ti khon phi tr ngi bn theo di chung. Do vy gi mua NVL chnh l gi bao gm c gi gc v thu nhp khu. Mt khc, nh phn trn trnh by, n v tnh thu GTGT theo phng php khu tr nn gi mua NVL l gi khng bao gm thu GTGT. Trong chi ph thu mua thng bao gm ph vn chuyn NVL t ni mua v kho cng ty, ph nhp khu u thc (i vi NVL nhp khu u thc), chi ph bc d NVL - Tnh gi xut kho NVL V mt l thuyt th c rt nhiu phng php tnh gi khc nhau doanh nghip c th la chn. Trn thc t, cc doanh nghip thng da vo c trng ca doanh nghip mnh m s dng phng php tnh gi no cho ph hp. Cng ty TNHH sn xut bao b v dch v thng mi H Ni l mt n v sn xut kinh doanh khng ln nhng c s lng cc nghip v xut kho, nhp kho tng i ln trong mt k kinh doanh. Do vy vic la chn phng php tnh gi NVL xut kho nh hng rt ln n tnh hnh chung v qun l cng nh hch ton NVL, t nh hng rt ln n tnh hnh chung v qun l cng nh hch ton NVL nh gi hot ng ca doanh nghip. Cng ty la chn phng php n gi NVL ni ring cng nh cc loi
46
Chuyn tt nghip
Khoa: Kinh t
hng tn kho ni ring. C ngha l trong k k ton, cc nghip v xut kho NVL c k ton vt t ghi chp v mt s lng, n cui k, sau khi tnh ra n gi NVL thc t xut kho, k ton mi tnh ra gi tr NVL xut kho. Ta c: n gi; bnh qun NVL; xut kho = Error! Sau : Gi tr thc t; NVL xut; trong k S lng; NVL xut; trong k x n gi bnh; qun NVL; xut kho =
2.2.3. Thc trng ca hch ton NVL ti Cng ty TNHH sn xut bao b v dch v thng mi H Ni 2.2.3.1. Hch ton ban u NVL Cng ty TNHH sn xut bao b v dch v thng mi H Ni thit lp v quy nh thng nht cc th tc nhp, xut kho NVL ca n v mnh theo ng mc ch nhm to iu kin thun li cho qu trnh lun chuyn chng t nh sau: - Th tc v cc chng t s dng nhp kho NVL NVL, ca cng ty ch yu c nhp kho t 2 ngun: mua ngoi v s dng khng ht nhp li kho (i vi NVL, x v cc sn phm hng). Ta c: i vi NVL mua ngoi v nhp kho Cn c vo ho n bn hng ca ngi bn, ho n kim phiu nhp kho, hp ng mua vt t.
47
Chuyn tt nghip
Trng i hc Cng nghip H Ni Bng s 16: Mu ho n GTGT
Khoa: Kinh t
Ho n (GTGT) Mu s: 01 GTKT-3LL Lin 2: (Giao cho khch hng) S: N18471 Ngy 12 thng 8 nm 2006 n v bn hng:Cng ty Thng mi sn xut Minh Phng a ch: 78, Thanh Nhn, H Ni in thoi:.MS H tn ngi mua hng: Anh Hiu n v: Cng ty TNHH sn xut bao b v dch v thng mi H Ni a ch: Kho 1 phng Vnh Hng - qun Hong Mai - H Ni Hnh thc thanh ton: tin mt STT A 1 Tn sn phm B Mc 305 cam n v tnh C Kg S lng 1 1,00 n v 2 370.000 Thnh tin 3=1x2 370.000
Cng tin hng: 370.000 Thu sut GTGT (10%) Tin thu GTGT: 18.500 Tng cng tin thanh ton: 388.500 S tin vit bng ch: [Ba trm tm tm ngn nm trm ng] 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)
Ban kim nghim vt t bao gm: - 01 ngi b phn cung tiu - 01 ngi phng k thut - 01 th kho S tin hnh kim nghim NVL nhp kho. Ni dung ca cuc kim nghim c phn nh ln "Bin bn kim nghim vt t" (theo mu)
48
Chuyn tt nghip
Khoa: Kinh t
Bng 17: Bin bn kim nghim vt t, hng ho trc khi nhp kho KH/BM 12.01 STT 1 Danh mc kim tra Mc 305 cam VT Kg S lng 1.00 . Ngy nhp 15/08/2006
Cht lng vt t, hng ho theo thc t kim tra .. Mc 305 cam, cht lng m bo, s lng ng nh trong hp ng, khng c g sai st sau khi vit th ...................................................... ................................................................................................................... ................................................................................................................... ................................................................................................................... ................................................................................................................... Phng hng x l: ................................................................................................................... ................................................................................................................... ................................................................................................................... ................................................................................................................... Ngy 15 thng 8 nm 2006 Phng k hoch Th kho Ngi giao hng
Bin bn ny c phng k hoch lp lm 03 lin: - 01 lin giao cho ngi bn - 01 lin giao cho th kho tin hnh nhp kho, sau chuyn cng phiu nhp kho do phng k hoch lp ln phng k ton - 01 lin phng k hoch gi Sau khi tt c cc th tc kim tra hon tt, nu cht lng hng nhp m bo ng yu cu nh trong hp ng mua bn, th kho tin hnh cc th tc nhp kho v ghi phiu nhp Hong Th Tip KT3- Kho 5 49 Chuyn tt nghip
Trng i hc Cng nghip H Ni Bng 18:
Khoa: Kinh t
Cng ty TNHH sn xut bao b v dch v thng mi H Ni
Phiu nhp kho

Ngy 15 thng 8 nm 2006 N: 152
S: N497/VT C: 111
Ngi nhp: Cng ty thng mi Minh Phng L do nhp: Nhp vt t sn xut mc 305 cam Nhp ti kho: Ch Thu Theo ho n s: 018471 ngy 12/8/2006 M s thu: 01008917761 Thnh tin 370000
STT 1
M HH KH0053
Tn sn phm Mc 305 cam
VT S lng Kg 1,00
n gi 370000
Cng S tin ghi bng ch: (Ba trm by mi nghn ng) Ngi giao hng Th kho Phng TCKT
370.000
Gim c
Phiu nhp kho c lp lm 04 lin: - 01 lin phng k hoch gi - 01 lin th kho gi chi th kho trong cng tc hch ton chi tit - 01 lin c giao ln phng ti chnh k ton k ton vt t hch ton chi tit. - 01 lin c giao cho ngi cung cp lm th tc thanh ton sau ny.
50
Chuyn tt nghip
Khoa: Kinh t
Trong trng hp c sai st v s lng th ban kim nghim s lp bin bn bo co cho bn bn bit x l ng nh hp ng quy nh. Nu c sai st v cht lng, hng giao khng c quy cch phm cht th s b tr li ngi bn m khng c lm th tc nhp kho (ngoi tr trng hp cng ty chp nhn vi mt mc gim no th s nhp kho bnh thng). * i vi x, sn phm hng, NVL xut dng khng ht nhp li kho ti sn xut, th tc nhp kho ch khc l khng tin hnh kim nghim vt t bng cch lp bin bn kim nghim i vi NVL mua ngoi, cn th th kho vn vit phiu nhp kho bnh thng. Ngy 28 thng 8 nm 2006, phn xng t in nhp li kho s vt t dng khng ht ti sn xut sn phm, th kho ghi phiu nhp kho cho nhng vt t ny nh sau:
51
Chuyn tt nghip
Trng i hc Cng nghip H Ni Bng s 19
Khoa: Kinh t
Phiu nhp kho

Ngy 28 thng 8 nm 2006
S: N142/NL N: 152 C: 111
Ngi nhp: Phn xng kho in L do nhp: Nhp vt t ti sn xut Nhp ti kho: Ch Thu Theo ho n s: ngy 28/8/2006 M s thu: Thnh tin 3.944.000 986.000 4.930.000
STT 1 2
M HH
Tn sn phm
VT S lng Kg Kg 136,00 34,00
n gi 29.000 29.000
NLM004 Mc 102 trng MLM005 Mc 801 nh Cng:
S tin ghi bng ch: (Bn triu chn trm ba mi nghn ng) Ngi giao hng Th kho Phng TCKT Gim c
- Th tc v chng t xut kho NVL Cng ty TNHH sn xut bao b v dch v thng mi H Ni thng xut kho NVL cho 2 mc ch: phc v cho hot ng sn xut v phc v cho hot ng kinh doanh. Song v c bn phc v cho hot ng sn xut. Khi xut kho NVL cho sn xut, cn c vo phiu bo v xut vt t theo nh mc ca phng k hoch c ch k ca phng TCKT, th kho tin hnh xut kho NVL v lp phiu xut kho.
52
Chuyn tt nghip
Khoa: Kinh t
V d: Bng s 20: Cng ty TNHH sn xut bao b v dch v thng mi H Ni
Phiu xut kho

Ngy 28 thng 8 nm 2006 N: 621
S: N461/VT C: 15210003
Ngi nhp: Phn xng kho in L do nhp: Xut vt t phc v sn xut mc Nhp ti kho: Ch Thu Theo ho n s: ngy 28/8/2006 M s thu: V T Kg Kg n gi 46.000 44.000
STT 1 2
M HH
Tn sn phm
S lng 170,00 153,00
Thnh tin 7.820.000 6.732.000 14.552.000
VTM004a Mc 302 mu c KH0053 Mc 305 cam Cng:
S tin ghi bng ch: (Mi bn triu nm trm nm hai nghn ng) Ngi giao hng Th kho Phng TCKT Gim c
Phiu xut kho c phng k hoch lp thnh 04 lin: - 01 lin do th kho gi ghi th kho - 01 lin chuyn ln phng k ton k ton vt t ghi s, th chi tit NVL, cui k i chiu vi k ton tng hp.
53
Chuyn tt nghip
Khoa: Kinh t
- 01 lin giao cho ngi lnh (thng l qun c cc phn xng) gi cui k giao cho k ton theo di tnh hnh nhp xut i vi tng phn xng lm cn c tnh chi ph sn xut v gi thnh sn phm - 01 lin phng k hoch gi. i vi NVL xut kho cho hot ng kinh doanh ( bn) Th kho cn c vo ho n kim phiu xut kho c ch k ca phng k ton v phng k hch xut kho NVL nh quy nh Ho n kim phiu xut kho c lp thnh 03 lin:: - 01 lin giao cho ngi mua lm cn c thanh ton ti c quan ngi mua. - 01 lin th kho gi ghi th kho, sau chuyn cho phng k ton ghi s, th chi tit NVL - 01 lin gc do phng k hoch gi 2.2.3.2. Hch ton NVL ti Cng ty TNHH sn xut bao b v dch v thng mi H Ni * Ti khon k ton s dng trong hch ton NVL ti cng ty Cng ty TNHH sn xut bao b v dch v thng mi H Ni p dng phng php k khai thng xuyn hch ton, theo di hng tn kho ni chung v NVL ni ring, do cc ti khon m cng ty s dng hch ton NVL chnh l cc ti khon nh trong quy nh ca B ti chnh, bao gm: TK 152 "Nguyn liu, nguyn vt liu" Trong , TK ny c chi tit thnh 2 TK cp hai: - TK 1521: theo di nguyn gi NVL - TK 1522: theo di chi ph nhp khu u thc tnh vo nguyn gi NVL TK 1521 li c chi tit theo kho thnh 5 tiu khon: + TK 15210001: NVL kho cng ty + TK 15210002: NVL ti t ct mainsn + TK 15210003: NVL ti t phc hp + TK 15210004: NVL ti t gp lng
54
Chuyn tt nghip
Trng i hc Cng nghip H Ni TK 1421 "Chi phi ch kt chuyn"
Khoa: Kinh t
Cc loi s sch m cng ty s dng hch ton NVL bao gm: - Th kho: dng theo di tng danh im NVL trong hch ton chi tit. - S kho: dng ghi chp cc th kho - Th k ton chi tit - Bng k chi tit nhp NVL. - Bng k chi tit xut NVL - Bng k chi tit thanh ton vi ngi bn - Bo co nhp xut tn kho NVL - Nht k ca cc TK 152 (chi tit cho TK 1521, 1522 v chi tit cho TK 15210001, 15210002) - V mt s cc s ph khc. 2.2.3.3. Hch ton chi tit NVL ti cng ty Do c im v NVL ca doanh nghip l c nhiu loi khc nhau, thng xuyn phi d tr trong kho mt lng va theo nh mc tnh ton ca phng k hch nn NVL c theo di, qun l rt cht ch, Cng ty TNHH sn xut bao b v dch v thng mi H Ni p dng hch ton chi tit NVL theo phng php th song song Nguyn tc hch ton l: - kho: Ch theo di tnh hnh nhp - xut - tn kho NVL v mt s lng - phng k ton: theo di tnh hnh nhp - xut - tn kho NVL c v mt s lng v gi tr. u im ca phng php ny l n gin, d lm, khng i hi cao v trnh hch ton ban u. Song cng phi k n nhc im ca n l ghi trng lp (c kho v phng k ton u theo di v mt lng). Thm vo , cng ty c nhiu chng loi vt t, chi tit v mt hin vt trng lp lm khi lng cng vic ca phng k ton pht sinh nhiu thm.
55
Chuyn tt nghip
Trng i hc Cng nghip H Ni Trnh t ghi chp
Khoa: Kinh t
- kho: th kho m th kho ghi chp tnh hnh nhp - xut tn kho ca tng danh im NVL v mt khi lng. S liu ghi vo th kho l cc phiu nhp kho v phiu xut kho, ho n kim phiu xut kho.. mi chng t ch ghi mt dng trn th kho. Sau mi nghip v nhp - xut kho NVL, th kho thc hin vic ghi th kho theo ng trnh t thi gian. Cui qu, cn c vo s lng nhp xut kho trong qu, th kho tnh ra s tn kho NVL cui qu. V theo nh k, hng qu, th kho i tnh hnh nhp - xut - tn kho NVL vi phng k ton. V d: Cn c vo phiu nhp kho, phiu xut kho qu IV nm 2006 nh: Phiu xut kho s 215, phiu nhp kho s 135 v mt s chng t khc c lin quan nh: Phiu chi, Phiu thu, giy bo n ca ngn hng, ho n bn hng ca ngi bn Bng s 21 Cng ty TNHH sn xut bao b v dch v thng mi H Ni
Phiu xut kho

Ngy 06 thng 8 nm 2006 Ngi nhp: Phn xng ct dn, in. N: 621
S: X215/NL C: 15210002
L do nhp: Xut vt t phc v sn xut phn xng ct dn, in Nhp ti kho: Ch Thu STT 1 2 3 M HH Tn sn phm V T Kg Kg Kg S lng n gi 44.000 47.000 80.000 Thnh tin
NLN003 Mc xanh 40,00 1.760.000 NLN037c Mc vng 61,00 2.867.000 NLN039 Mc en 110,8 8.800.000 Cng: 13.427.000 S tin ghi bng ch: (Mi ba triu bn trm hai by nghn ng) Th kho 56 Phng TCKT Gim c
Ngi giao hng
Chuyn tt nghip
Khoa: Kinh t
Phiu nhp kho

Ngy 31 thng 8 nm 2006 N: 152
S: N135/NL C: 111
Ngi nhp: Phn xng mc L do nhp: Nhp vt t phc v sn xut Nhp ti kho: Ch Thu V T D Kg S lng 1
STT A 1
M HH B NLN003 C
Tn sn phm
n gi 2
Thnh tin 3=1x2 9.500.000 9.500.000
Mc nh tm Cng:
1000,00 9.500,00
S tin ghi bng ch: (Chn triu nm trm nghn ng) Ngi giao hng Th kho Phng TCKT Gim c
57
Chuyn tt nghip
Khoa: Kinh t
Th kho
Mu s: 06 - VT Ngy lp th: 31 thng 8 nm 2006 T s: 03 Tn vt t, hng ho: Mc M s: NLN003 n v tnh: Kg
Chng t STT A 1 2 12 N135/NL 31/8/06 Nhp cho phn xng in 31/8 1.000 15.200 B X215/NL X221/NL SH C 06/8/06 28/8/06 NT D Xut cho PX ct, dn Xut cho PX ct, dn,in Din gii Ngy nhp xut E 06/8 28/8 S lng Nhp 1 2 40 136 Xut 3 Tn Xc nhn ca k ton 4
- phng k ton K ton vt t ghi th kho thay cho s chi tit NVL. Do s liu c vo bng my nn khi th kho chuyn th kho ln phng k ton, k ton vt t phi cn c vo tn vt t ghi trong th kho i chiu vi danh mc vt t ca phng k ton, tm ra m ca chnh NVL ca phng k ton ri mi nhp s liu vo my tnh. y l mt hn ch ca h thng danh im nguyn vt liu khng ng nht trong cng ty S liu c k ton vt t s dng i chiu vi th kho v cui qu sau khi khp s liu, k ton tng hp s tnh ra gi xut ca tng danh im nguyn vt liu v tin hnh lp bng tng hp nhp xut tn kho NVL.
58
Chuyn tt nghip
Khoa: Kinh t
s chi tit vt t
Tn vt liu: Mc Thng 8 (trch)
Ngy thng Chng t SH NT Din gii TK SL Nhp G TT SL Xut G TT SL Tn G TT
06/8 X215/NL 06/8 . ..
Xut cho PX 152 ct dn .. ..
40,00 44.000 1.760.000 . . . .
28/8 X142/NL 28/8 . ..
Xut cho PX 152 in .. PX in ..
136,00 29.000 9.944.000 . . . .
31/8 X135/NL 31/8 Cng
Nhp cho 152
1000,00 9.500 9.500.000 9.500.000 11.704.000
Th kho
K ton trng
Gim c
59
Chuyn tt nghip
Khoa: Kinh t
bng tng hp nhp - xut - tn kho vt t

Trch Thng 8 (trch) n v tnh: ng
Tn vt t D u k Mc 305 cam Kg . . . VT Tn u k SL TT 35.000.000 1,00 .. 370.000 . . . .. .. . SL Nhp TT SL Xut TT SL Tn TT
Mc 102 trng Kg . . .
136,00 3.944.000 .. . . . .. .. .
Mc 302 mu Kg c . Mc xanh Cng Kg 35.000.000 4.314.000 . . .. .
170,00 7.820.000 . 40,00 . 1.760.000 9.580.000 .. .. .
Th kho
K ton trng
Gim c
2.2.3.4.K ton tng hp NVL ti Cng ty TNHH sn xut bao b v dch v thng mi H Ni - NVL ca cng ty c nhp vo ch yu do mua ngoi mt phn c nhp kho t cc phn xng i vi nhng vt t khng dng ht hoc ph liu, sn phm hng thu hi. * Hng ngy, khi nhn c y cc chng t ca NVL mua ngoi c nhp kho do phng k hoch chuyn n v cc ho n thanh ton ca k ton thanh ton, k ton vt t s nhp s liu bng my qua cc chng t nhp, xut NVL do phn mm k ton mc nh. Sau khi s liu c t 60
Chuyn tt nghip
Khoa: Kinh t
ng chuyn vo Nht k ti khon 15210001, 15210002, v mt s ti khon khc c lin quan. Cui qu, cn c vo s liu NKTK,k ton tng hp tnh ra tng nhp, xut tn NVL cc kho khc nhau v tin hnh ghi chng t ghi s. Sau , chng t ghi s li c dng ghi chp vo NKTK dng ngy 25/8/06. V d: Cn c vo bng k chi tit nhp NVL ca thng 8, v cc bng khc c lin quan k ton ghi chng t ghi s nh sau: Bng s 25 Cng ty TNHH sn xut bao b v dch v thng mi H Ni
chng t ghi s
Ngy 25 thng 8 nm 2006 Trch yu NVL kho cng ty Phi tr ngi bn Tr bng tin mt Tin gi ngn hng Cng Lng chng t nh km theo: ghi s k ton: K ton trng Ngi lp chng t * Nu cc PX nhp ph liu. x sn phm hng v kho cng ty, cn c vo NKTK, cui k k ton tng hp ghi s cc nh khon cn c vo cc TK i ng. Ti khon N C 15210001 331 111 112 138.200.200 S tin N 138.200.000 57.000.000 1.200.000 80.000.000 138.200.000 C S 59/H
61
Chuyn tt nghip
Khoa: Kinh t
chng t ghi s
Ngy 31 thng 8 nm 2006 Trch yu NVL kho cng ty NVL ti t phc hp Ti t phc hp nhp ph liu v kho cng ty Cng Lng chng t nh km theo: ghi s k ton: K ton trng Hch ton nghip v xut NVL NVL kho cng ty thng c xut kho nhm phc v cho 2 mc ch: sn xut sn phm v xut bn. - Khi xut NVL t kho cng ty n kho cc phn xng, cn c vo bng k xut i vi ct TK i ng TK 15210002, 15210003,. k ton ghi chng t ghi s nh sau: Ngi lp chng t 5.840.400 Ti khon N 15210001 15210003 C N 5.840.400 5.840.400 S tin C S: 84/H
62
Chuyn tt nghip
Khoa: Kinh t
chng t ghi s
Ngy 31 thng 8 nm 2006 Trch yu NVL ti t ct dn NVL kho cng ty Cng Lng chng t nh km theo: ghi s k ton: K ton trng Ngi lp chng t Ti khon N 15210002 15210001 C N 1.200.000.000 1.200.000.000 1.200.000.000 1.200.000.000 S tin C S 60/H
i vi cc nghip v xut kho NVL, mi chng t ghi s c ghi cho 1 nh khon n: V d: Chng t ghi s s 49/H ghi nh khon: N TK 15210003: 326.000.000 C TK 15210001: 326.000 Chng t ghi s s 38/H ghi nh khon: N TK 15210004: 542.000.000 C TK 15210001: 542.000.000 Chng t ghi s s 70/H ghi nh khon: N TK 15210005: 1.500.000 C TK 15210001: 1.500.000 Cc chng t ny c cch ghi ging ht nh cch ghi chng t ghi s s 60/H.
63
Chuyn tt nghip
Khoa: Kinh t
- Khi xut NVL t cc phn xng nhm phc v cho hot ng sn xut, k ton tng hp chi ph chng t ghi s cho cc nh khon: N TK 62110001: 326.000.000 (Chi ph NVL trc tip) C TK 15210002: 326.000.000 N TK 62110001: 524.000.000 C TK 15210003: 524.000.000 N TK 62110001: 1.500.000 C TK 15210005: 1.500.000. .. V d: Bng s 28 Cng ty TNHH sn xut bao b v dch v thng mi H Ni
chng t ghi s
Ngy 31 thng 8 nm 2006 Trch yu NVL ti t ct dn NVL kho cng ty Cng Lng chng t nh km theo: ghi s k ton: K ton trng PX Ton b chi ph sau khi c tp hp tnh gi thnh c kt chuyn theo s thnh phm to ra, s chi ph cn li c kt chuyn tip v NVL kho cng ty chnh v vy, cng ty khng c sn phm d dang Ngi lp chng t Do vy m cui k, thng khng c s d trong ti khon NVL kho Ti khon N 62110001 15210002 C N 1.200.000.000 1.200.000.000 1.200.000.000 1.200.000.000 S tin C S 61/H
64
Chuyn tt nghip
Khoa: Kinh t
- Khi xut bn NVL, cn c vo ho n kim phiu xut kho, cui qu, k ton tng hp lp chng t ghi s cho nh khon. N TK 63210000 : 75.600.000 C TK 15210001: 75.600.000 Bng s 28 Cng ty TNHH sn xut bao b v dch v thng mi H Ni
chng t ghi s
Ngy 31 thng 8 nm 2006 Trch yu Gi vn hng bn NVL kho cng ty Xut bn NVL kho cng ty Cng Lng chng t nh km theo: ghi s k ton: K ton trng * Hch ton NVL tha, thiu khi kim k i vi vic hch ton NVL tha thiu khi kim k, doanh nghip c cch phn nh rt khc bit, l tm thi ghi gim hoc ghi tng ti sn m cha c ti khon i ng. Ch n khi xc nh c nguyn nhn c th s ghi theo ng nguyn nhn gy tha thiu ti sn. Chnh v vy m bng cn i ti khon ca doanh nghip c nhng thi im khng cn. Ch yu l do cng ty khng c ti khon phn nh ti sn thiu, tha ch x l nh ch quy nh. Ngi lp chng t 75.600.000 75.600.000 Ti khon N 6321 15210001 C N 75.600.000 75.600.000 S tin C S 80/H
65
Chuyn tt nghip
Khoa: Kinh t
S 29: S hch ton nhp xut NVL ca cng ty TNHH sn xut bao b v dch v thng mi H Ni
TK 15210002
TK 15210002
TK 15210002
TK 621, 627 CF t ct dn
NVL t ct dn nhp kho Cng ty TK 15210003 NVL t phc hp nhp kho Cng ty TK 15210004 NVL t gp lng nhp kho Cng ty
Xut cho t ct dn
TK 15210003 Xut cho t phc hp CF t phc hp
TK 15210004 Xut cho t gp lng,in CF t gp lng, in
TK 15210005 Xut cho t VPD Chi ph VPD
66
Chuyn tt nghip
Trng i hc Cng nghip H Ni S 30:
Khoa: Kinh t
S ci ti khon 152
Tn ti khon
Ngy thng ghi s A 01/8 06/8 01 Chng t ghi s S hiu B Ngy thng C 01/8 06/8 D u k Xut vt t phc v sn xut mc xanh Mc vng Mc en 15/8 02 05/8 Nhp vt t sn xut mc Mc 305 cam 28/8 03 28/8 Nhp vt t ti sn xut Mc 102 trng Mc 801 nh 28/8 04 28/8 Xut VTSX mc Mc 302 mu c Mc 305 cam 31/8 05 31/8 Nhp mc phc v sn xut. 621 621 111 9.500.000 3.404.000 6.732.000 621 621 3.944.000 986.000 621 621 111 2.867.000 8.800.000 370.000 621 1.760.000 D Din gii S hiu TK i ng E N 1
Trang:. S hiu:
S tin C 2 Ghi ch G
67
Chuyn tt nghip
Trng i hc Cng nghip H Ni Bng s 31: Nht k ti khon
Khoa: Kinh t
Ti khon 15210001 - nguyn liu, nguyn vt liu kho cng ty T ngy 31/7 n 30/9/2006
Ngy 26/7 06/7 31/8 31/8 31/8 08/9 ... Cng S CT X376/NL Cng X215 59/H 60/H 64/H Cng N123/NL 33111000 15210002 152100002 152100002 152100002 38.000.000 38.000.000 31.635.400 1.450.000.000 1.870.000.000 2.816.666.000 1.235.000.000 Nhp hng ca CTNTHH QQ 35.000.000 1.200.000.000 TK i ng 13111000 N C 142.500 4.035.000 Xut NVL cho kho ct dn S d u k Xut NVL kho ct dn NVL PX ct dn nhp li kho Din gii Xut bn x
Tng
cng
S d u k: S pht sinh trong k: S d cui k:
3.357.570.000 1.870.000.000 2.410.910.000 2.816.660.000
68
Chuyn tt nghip
Trng i hc Cng nghip H Ni Chng 3
Khoa: Kinh t
nhng kin ng gp nhm hon thin cng tc hch ton NVL ti Cng ty TNHH sn xut bao b v dch v thng mi H Ni
3.1. S cn thit phi hon thin cng tc hch ton ti cng ty Cng vi s i mi ton din nn kinh t, hch ton k ton vi t cch l mt b phn quan trng trong h thng cng c qun l kinh t ti chnh khng ngng c hon thin v pht trin. Hch ton k ton gp phn tch cc vo vic nng cao cht lng qun l ti chnh quc gia v qun tr doanh nghip. Qua nghin cu phn c s l lun chung v hch ton nguyn vt liu v p dng phn vo thc t, k ton nguyn vt liu ti Cng ty TNHH sn xut bao b v dch v thng mi H Ni, chng ta cng thy r c vai tr, v tr ca thng tin k ton nguyn vt liu trong vic p ng yu cu ca cng tc qun l k ton v qun tr c ca Cng ty. Xut pht t yu cu trn, vic hon thin t chc hch ton k ton nguyn vt liu l v cng quan trng. Hon thin t chc hch ton nguyn vt liu s gip cho doanh nghip tit kim c chi ph sn xut, h thp gi thnh sn phm, nng cao li nhun. Bn cnh , s pht trin ca nn kinh t th trng i hi hch ton k ton ni chung v hch ton nguyn vt liu ni ring, mt mt phi tha nhn cc nguyn tc k ton, chun mc quc t, ng thi sm hnh thnh mt chun mc k ton theo thng l Vit Nam. Mc tiu hi nhp vo nn kinh t th gii v khu vc bt buc chng ta phi ngy cng hon thin v xy dng cho mnh mt m hnh h thng k ton doanh nghip ph hp, c kh nng hi nhp vo h thng k ton th gii v khu vc. i vi cc doanh nghip trc yu cu qun l mi, i hi phi khng ngng hon thin t chc hch ton k ton nng cao hiu qu kinh t. Hong Th Tip KT3- Kho 5 69 Chuyn tt nghip
Khoa: Kinh t
Nhn bit c tm quan trng ca vic hch ton nguyn vt liu trong qun tr doanh nghip, cc nh qun l Cng ty TNHH sn xut bao b v dch v thng mi H Ni cng phng nghip v nghin cu cc phng php hch ton, cch qun l ph hp vi tnh hnh sn xut ca Cng ty. Tuy nhin, Cng ty cng gp phi khng t kh khn v tn ti trong cng tc qun l v hch ton nguyn vt liu, c th Cng ty cn tn ti mt s u v nhc im sau: - Cng tc qun l nguyn vt liu t khu thu mua n d tr v s dng l tt, bo m tnh kp thi cho sn xut v hiu qu kinh t, trnh tnh trng gy ng vn. - Th tc v nhp kho, xut kho c thc hin y , cc ti khon v s sch c s dng theo ng ch . - Tuy nhin, vic dng gi thc t bnh qun gia quyn tnh gi nguyn vt liu xut kho, trong k k ton khng ghi s ci nghip v xut kho m n cui k mi tin hnh mi tin hnh ghi s. Nh vy, cng vic b dn li cui thng. 3.2. Nguyn tc trong vic hon thin hch ton nguyn vt liu ti Cng ty TNHH sn xut bao b v dch v thng mi H Ni Trong nn kinh t th trng nhim v ca k ton vt ra khi vic ghi chp n thun m c nng cao hn l cung cp cc thng tin k ton lm c s cho nh qun l ra quyt nh. Th trng l cnh tranh, ai nm c cc thng tin trc nht v gi c th cng c nhiu c hi chin thng trong cnh tranh. c cc thng tin va chnh xc va d x l i vi ngi s dng th cc thng tin cn phi c nhng khun mu nht nh. Ni cch khc, cn phi xy dng cc m hnh chung p dng trong vic hch ton k ton cng nh cung cp cc thng tin k ton ni chung v v phn hnh k ton NVL ni ring. Trn th gii cc nc c nn kinh t pht trin v Hip hi k ton quc t xy dng cc chun mc k ton chung trong hch ton v cung
70
Chuyn tt nghip
Khoa: Kinh t
cp cc thng tin k ton. Cc chun mc ny c hng dn p dng thng nht cho tt c cc nc tin phc v cho cc hot ng kinh t ton cu. Ch k ton hin hnh ca nc ta c chnh thc p dng t ngy 10/01/1996 nhn chung cng c xy dng trn nguyn tc trn. Tuy nhin xt ring v chun mc hng tn kho (trong c NVL) th k ton Vit Nam cn c cc im khng cht ch so vi cc quy nh ca chun mc k ton quc t, nh cc quy nh v lp d phng, v cc nguyn tc tnh gi hng tn kho v nguyn tc hch ton hng tn kho theo phng php kim k nh k. Chnh v vy, vic xy dng cc nguyn tc hon thin cng tc hch ton NVL, ca cng ty l khng phi da trn hng va m bo ph hp vi ch k ton Vit Nam, va hng theo cc chun mc k ton quc t gp phn nhm lm hon thin thm ch , trong quan trng hn c l vic xy dng cc bin php hon thin phi xut pht t c im sn xut kinh doanh v yu cu qun l ca cng ty. C th khi hon thin cn phi tun th theo cc nguyn tc sau: - Nm vng chc nng, nhim v ca k ton cc phn hnh ni chung v phn hnh k ton NVL ni ring. Cng lc phi ng thi va phn nh va gim c qu trnh lun chuyn NVL. Phi hon thin t b my k ton n cng tc k ton gp phn nng cao hiu qu sn xut kinh doanh ca Cng ty trong iu kin kinh t th trng ngy cng cnh tranh khc lit. - c trng ca cc doanh nghip ni chung v Cng ty TNHH sn xut bao b v dch v thng mi H Ni ni ring khi tin hnh cc hot ng sn xut kinh doanh u v mc tiu li nhun, v mc tiu to cng n vic lm cho ngi lao ng, qua to ngun thu cho ngn sch Nh nc. Do mc tiu ca k ton l phc v cho cc mc tiu trn nn phi ly li ch v hiu qu kinh t lm ng lc cho hon thin cng tc k ton. - Cng tc hon thin phi da trn m hnh chung trong hch ton, nhng quy nh v ghi chp v lun chuyn chng t hon thin. Bi hot ng kinh doanh ni chung rt a dng nn tu tng doanh nghip c th m Hong Th Tip KT3- Kho 5 71 Chuyn tt nghip
Khoa: Kinh t
vic t chc hch ton cng c nhng im khc nhau gia cc n v. Do , cn c nn tng hon thin phi l cc quy nh chung ca ch k ton hin hnh. Nh vy, nguyn tc hon thin cng tc hch ton k ton phn hnh NVL l sa cha nhng sai st, nhng yu t cn cha khoa hc, cha hp l i n nhng ci chung chnh xc v c nhiu ngi chp nhn, chnh l nhng quy nh ng. Hon thin l mt qu trnh nm bt l thuyt vn dng vo thc t ri t thc t a dng v phong ph b sung cho l thuyt. 3.3. Nhng nhn xt chung v k ton nguyn vt liu Trong vi nm gn y nn kinh t nc ta ni chung v nn kinh t ti cc tnh, thnh ph ni ring gp kh khn, din bin th trng ht sc phc tp, lun bin ng. Mc d mi trng kinh doanh c nhiu tiu cc nhng Cng ty TNHH sn xut bao b v dch v thng mi H Ni vi i ng cn b CNV ng lng pht huy ni lc nhy bn, tn dng hp l mi c hi nn vn gi vng c tc tng trng n nh. Trong qu trnh sn xut kinh doanh cng ty c nhiu i mi trong cng tc qun l, u t vo cng ngh sn xut doanh nghip tn ti v pht trin. Cng ty a ra nhiu bin php nhm tit kim chi ph v h gi thnh tng hiu qu vn u t. C th l khi sn xut lun ly nh mc khng ch tnh ton nguyn vt liu sao cho va vi tnh hnh sn xut khng lng ph nguyn vt liu khi nhp hoc xut u c s i chiu kim tra cht ch gia k ton nguyn vt liu th kho v bo v trnh c tnh trng tht thot nguyn vt liu. Nhn chung trong thi gian qua cng ty t chc, sp xp lao ng kh hp l, cng tc o to nhn s tin hnh rt tt, ph hp vi kh nng v trnh ca lao ng. Thm vo cng ty lun c ch thng pht cng minh v quan tm n i sng vt cht, tinh thn ca anh ch em rt ng mc.
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Chuyn tt nghip
Khoa: Kinh t
Doanh thu thu ca cng ty ngy mt tng, thu nhp ca cn b ca cng nhn vin cng tng bc c ci thin. Cng ty lun thc hin y ngha v vi ngn sch Nh nc, cc ch phc li x hi. Cng vi s pht trin ca cng ty, cng tc k ton ca phng k ton khng ngng c hon thin p ng vi yu cu qun l ph hp vi quy m, c im sn xut kinh doanh. B my k ton ca cng ty c t chc theo hnh thc k ton tp trung, ton b cng vic k ton tp trung ti phng k ton. Cng tc k ton lun tun theo quy nh hch ton k ton ti chnh ca Nh nc, vn dng cc TK k ton c th, chnh xc v khoa hc. H thng chng t s sch tng i y , r rng cung cp thng tin kp thi v chnh xc gip ban gim c nm bt c tnh hnh ngun vn, ti sn ca cng ty v ch o hot ng sn xut kinh doanh c hiu qu nht. L mt doanh nghip hot ng sn xut kinh doanh, cng ty lun lun nhn thc vai tr quan trng ca nguyn vt liu l mt trong nhng vn lun c ban lnh o cng ty ch trng gp phn tit kim chi ph sn xut v h gi thnh sn phm v mc ch cui cng ca cng ty l t li nhun cao nht. 3.3.1. Nhng u im - Qua thi gian thc tp cng ty, vn dng l lun v thc tin hch ton nguyn vt liu ti cng ty em thy c nhng im sau * Hnh thc hch ton k ton nn mt phn ln cng vic k ton c m nhim. Hnh thc chng t ghi s m doanh nghip ang s dng cng kh ph hp vi cng tc k ton. V k ton chi tit NVL cng ty p dng phng php th song song l tng i thch hp vi cng tc theo di tng danh im NVL bng k ton my. Bi s lng v chng loi NVL doanh nghip khng thc s qu nhiu. Cc chng t ban u c cng ty chc chi chp kh cht ch, ph hp vi quy nh ca ch , tnh hnh c im ca cng ty v l c s ban u trung thc ghi chp cc giy t k ton tip theo. i vi k ton tng hp NVL cc loi s c m v c bn l tun theo ch quy nh ca B Ti chnh. p dng h thng ti khon Hong Th Tip KT3- Kho 5 73 Chuyn tt nghip
Khoa: Kinh t
c ban hnh, cng ty cng c nhng quy nh ring v cc ti khon chi tit s dng tu theo c im v nhu cu ghi chp vt t. * V hnh thc t chc b my k ton do Cng ty TNHH sn xut bao b v dch v thng mi H Ni khng c quy m sn xut khng ln nn b my k ton ca cng ty c t chc theo hnh thc k ton tp trung, quyn kim sot v iu hnh do k ton trng m trch. B my k ton ca cng ty xy dng chuyn mn ho trong cng vic mt cch hp l c th. Mi nhn vin k ton trong cng ty u l nhng ngi c nng lc v chuyn mn ho kh cao nn cng tc k ton thc hin kh chnh xc v bc u c hiu qu. ng thi trong mi lin quan gia cc phng ban, phng k ton ti chnh cng phi hp cht ch c vi cc phng ban khc thc hin tt nhim v mi phng. Tuy nhin, do cc nghip v kinh t trn thc t din ra rt a dng v phc tp ngy cng c nhiu nt mi. Do vy, cng vic k ton cng ngy cng i hi c nhiu kin thc, nng lc v kinh nghim. Mt b my k ton c t chc tt n u cng kh c th trnh khi nhng thiu st. 3.3.2. Nhng hn ch Nhng hn ch ca cng tc k ton c th nh hng cc mc khc nhau ti cng tc qun l m chng ta phi nh gi ng v thng xuyn phn tch, tm hiu c cc bin php khc phc. T nhm ngy cng lm hon thin hn na cng tc k ton ni chung v cng tc ca Cng ty TNHH sn xut bao b v dch v thng mi H Ni ni ring. Qua thi gian thc tp ti Cng ty TNHH sn xut bao b v dch v thng mi H Ni em i su vo tm hiu cng tc k ton NVL ca cng ty. T em thy, bn cnh nhng mt cng ty thc hin rt tt, vn cn mt s hn ch trong cng tc k ton NVL m em xin c php nu ra cng tm cc gii php hon thin. Qua em cng b xung thm c mt s kin thc cho mnh c trong l thuyt v thc tin. Hn ch trong cng tc hch ton NVL ca cng ty th hin mt s vn sau: Hong Th Tip KT3- Kho 5 74 Chuyn tt nghip
Trng i hc Cng nghip H Ni Vic nh gi nguyn vt liu xut kho Vic hch ton chi tit nguyn vt liu ph Vn ghi s tng hp ng dng cng ngh tin tin vo cng tc k ton
Khoa: Kinh t
3.4. Nhng kin ngh ng gp hon thin cng tc hch ton nguyn vt liu ti Cng ty TNHH sn xut bao b v dch v thng mi H Ni Qu trnh hch ton nguyn vt liu Cng ty TNHH sn xut bao b v dch v thng mi H Ni nhn chung l ng ch , p ng nhiu thng tin cho yu cu qun l. Tuy nhin vn cn tn ti mt s im cn cng c v sa i. Sau y l mt s kin ngh, rt mong mun c gp phn hon thin hn na cng tc k ton nguyn vt liu Cng ty TNHH sn xut bao b v dch v thng mi H Ni. 3.4.1. kin th nht: Hon thin phng php nh gi nguyn vt liu xut kho. Cng ty TNHH sn xut bao b v dch v thng mi H Ni s dng phng php k khai thng xuyn hch ton hng tn kho, vic tnh gi thnh nguyn vt liu nhp, xut trong thng cng ty theo nguyn tc: gi nguyn vt liu nhp trong thng l gi thc t nhp kho ca l hng , bao gm gi mua trn ho n v chi ph thu mua trong qu trnh thu mua v nhp kho. Gi ca nguyn vt liu xut trong k l gi bnh qun gia quyn ca c k hch ton. Trong k, k ton khng ghi chp gi tr ca nguyn vt liu xut trong k m n cui k, cn c vo n gi bnh qun gia quyn ca tng loi nguyn vt liu k ton mi tin hnh ghi chp gi tr nguyn vt liu xut dng. iu ny dn n cc thng tin k ton khng kp thi vi yu cu qun l doanh nghip. Cc thng tin v tnh hnh nhp, xut, tn nguyn vt liu ch c c vo thi im cui thng.
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Chuyn tt nghip
Khoa: Kinh t
cung cp thng tin kp thi th cng ty nn s dng gi hch ton ghi chp gi tr nguyn vt liu xut kho trong k. n cui mi k, sau khi tnh gi tr thc t xut kho nguyn vt liu, k ton tin hnh iu chnh gi hch ton sang gi thc t. Cng thc tnh nh sau: H s gi = Error! Gi thc t ca nguyn vt liu xut kho tnh bng: Gi thc t ca nguyn vt liu = xut kho Nh vy, trong thng cc nghip v v xut kho nguyn vt liu k ton phi ghi theo gi hch ton. p dng loi gi ny i vi nguyn vt liu xut kho, k ton Cng ty phi s dng bng k s 3 cho tng loi nguyn vt liu . 3.4.2. kin th hai hon thin phng php hch ton chi tit nguyn vt liu ph Mt s loi nguyn vt liu ph Cng ty khng theo di trn s ch tit nh xng, du, axtn, thuc hin nh... khi mua v xut thng ngay cho cc kho sn xut v hch ton vo chi ph sn xut chung, iu ny n gin cho cng tc hch ton. Tuy nhin cng c nhiu trng hp lm sai lch trong tnh gi thnh ca tng n hng, c th: nu chi ph hch ton vo n hng trc, nhng nguyn vt liu ph khng s dng ht m c chuyn sang dng cho n hng sau. Nh vy gi thnh n hng ny tng ln bt hp l v gi thnh n hng sau s thp i. Do vy, cng ty nn theo di tt c cc loi nguyn vt liu ph trn s chi tit. Nguyn vt liu ph dng n u xut n , trnh tnh trng sai lch trong gi thnh. 3.4.3. kin th ba Vn ghi s tng hp Hong Th Tip KT3- Kho 5 76 Chuyn tt nghip Gi hch ton ca NVL xut x H s gi
Khoa: Kinh t
Hin nay Cng ty TNHH sn xut bao b v dch v thng mi H Ni mua nguyn vt liu t Trung Quc theo hnh thc tr tin khi thu c tin bn hng, l cha k n mua chu cc khon khc. Tuy nhin, Cng ty khng m s nht k c bit theo di ring m tt c cc nghip v u c cp nht vo s nht k chung. Theo em, Cng ty nn m s nht k mua hng trong trng hp ny. biu 25. Nht k mua hng
Chng t NTGS SH NT Din gii Ghi n cc ti khon i ng vi c TK 331 Vt liu chnh Vt liu ph ... Tng s tin phi tr ngi bn Ghi ch
3.4.4. kin th bn: Cng ty cn p dng cng ngh tin tin vo cng tc k ton. i ng nhn vin k ton ti Cng ty TNHH sn xut bao b dch v v thng mi H Ni hin nay c 04 ngi (k c ph trch k ton). Do vy, mi k ton vin cng mt lc phi kim nhim nhiu phn k ton khc nhau, chnh iu ny lm cho kt qu cng vic k ton cn nhiu hn ch. Cc k ton vin nhiu khi do c qu nhiu cng vic nn i khi lm tt. T thc trng ny, i hi cng ty pht huy hn na vai tr ca mnh trong vic cung cp thng tin cho qun l. Cng ty nn nhanh chng tip cn, ng dng my vi tnh vo vic hch ton vic thu nhn, x l thng tin k ton cho qun l mt cch kp thi chnh xc. Vi vic ghi chp th cng nh hin nay nn vic lp chng t ghi chp s sch k ton l cc giai on ring bit. Mi giai on tiu tn thi gian v s liu qua nhiu khu lm gim tnh thi s v tnh chnh xc. Khi p dng my vi tnh gn nh ch c mt giai on duy
77
Chuyn tt nghip
Khoa: Kinh t
nht, lm gim thi gian, tng chnh xc ca thng tin c cung cp. thc hin c cng vic hch ton my th trc ht cn phi c s quan tm ch o ca cc nh qun l Cng ty. Tng cng u t vn cho vic mua sm my mc, lp t chng trnh phn mm k ton my. i vi nhn vin k ton th cn phi c gng tm ti, hc hi thm trong lnh vc tin hc c th thc hin c cc cng vic k ton trn my vi tnh mt cch d dng v thun li. Trn y l mt s kin ngh v cng tc hch ton nguyn vt liu ti Cng ty TNHH sn xut bao b v dch v thng mi H Ni, l kt qu ca qu trnh nghin cu l lun c bn kt hp vi thc t ti Cng ty TNHH sn xut bao b v dch v thng mi H Ni. Mong rng nhng kin phn no gip c Cng ty khc phc nhng vn cn tn ti hon thin hn cng tc hch ton nguyn vt liu ti Cng ty TNHH sn xut bao b v dch v thng mi H Ni
78
Chuyn tt nghip
Khoa: Kinh t
Kt lun
Qua cc phn trnh by trn ca chuyn thc tp tt nghip c th khng nh hch ton nguyn vt liu c tc dng to ln trong vic qun l kinh t v qun tr doanh nghip. Thng qua cng tc hch ton nguyn vt liu, cc n v sn xut kinh doanh m bo nguyn vt liu an ton, phng nga mt mt, lng ph v nng cao hiu qu s dng vn lu ng. Thc t hch ton nguyn vt liu ti Cng ty TNHH sn xut bao b v dch v thng mi H Ni c nh hng to ln n cng tc qun l vt t v qun l Cng ty. Hch ton nguyn vt liu l cng c c lc gip lnh o Cng ty nm bt tnh hnh v ch o sn xut. Hch ton nguyn vt liu c phn nh chnh xc v y tnh hnh thu mua, s dng v d tr nguyn vt liu th lnh o cng ty mi c bin php ch o ng n. Do , hch ton nguyn vt liu ni ring v hch ton k ton ni chung ti Cng ty TNHH sn xut bao b v dch v thng mi H Ni phi khng ngng c hon thin. L mt Cng ty nhy bn vi s thay i ca c ch mi v s cnh tranh quyt lit trn th trng, Cng ty lun nng cao cht lng sn phm v tng cng cng tc qun l. Mt trong nhng yu cu quan trng ra l phi tit kim chi ph nguyn vt liu, h gi thnh sn phm, ng thi nng cao hiu qu s dng vn lu ng. Sau mt thi gian thc tp ti Cng ty TNHH sn xut bao b v dch v thng mi H Ni, em hiu c tm quan trng ca hch ton nguyn vt liu i vi cng tc lnh o ca Cng ty, em mnh dn i su nghin cu phn "hon thin cng tc k ton nguyn vt liu" Trong thi gian thc tp ti y gip em rt nhiu trong vic cng c li kin thc hc. Em thy r kin thc v l thuyt l cha m phi bit vn dng linh hot vo thc t. t c iu , em c s gip nhit tnh ca cc anh ch trong phng nghip v v s ch o tn tnh ca ThS. Nguyn Th Hng Nga
79
Chuyn tt nghip
Khoa: Kinh t
V thi gian tm hiu ti Cng ty khng nhiu nn nhng vn a ra chc khng trnh khi nhng thiu st. Em mong rng s nhn c nhng kin ng gp ca c gio hng dn, ca cc anh cc ch trong phng nghip v chuyn ca em c hon thin hn. Mt ln na em xin chn thnh cm n cc thy c khoa k ton, c bit l Thc s Nguyn Th Hng Nga cng cc anh ch phng nghip v Cng ty TNHH sn xut bao b v dch v thng mi H Ni gip em trong qu trnh nghin cu v hon thin chuyn ny. Em xin trn trng cm n! H Ni, ngy 25 thng 11 nm 2006 Sinh vin Hong Th Tip
80
Chuyn tt nghip
Khoa: Kinh t
Mc lc
Li ni u ................................................................................................................. 1 Chng 1: Nhng l lun chung v k ton nguyn vt liu trong doanh nghip sn xut kinh doanh ............................................. 4
1.1. Vai tr ca nguyn vt liu trong sn xut v s cn thit ca t chc hch ton nguyn vt liu trong cc doanh nghip sn xut kinh doanh. ........................................................................................................... 4 1.1.1. Khi nim v c im ca nguyn vt liu ................................. 4 1.1.1.1. Khi nim v nguyn vt liu ................................................... 4 1.1.1.2. c im ca nguyn vt liu .................................................. 4 1.1.2. Vai tr ca NVL v yu cu qun l ca NVL ............................. 4 1.1.2.1. Vai tr ca NVL ....................................................................... 4 1.1.2.2. yu cu qun l ca NVL ........................................................ 5 1.1.3. Khi nim ni dung, ngha, nhim v v nguyn tc hch ton k ton nguyn vt liu. ........................................................................... 5 1.1.3.1. Khi nim, ni dung ca hch ton NVL................................. 5 1.1.3.2. ngha ca hch ton NVL ..................................................... 6 1.1.3.3. Nhim v ca hch ton NVL.................................................. 6 1.2. Phn loi v nh gi NVL ................................................................. 6 1.2.1.nh gi NVL ................................................................................. 6 1.2.2. nh gi nguyn vt liu ............................................................... 8 1.2.2.1. Nguyn tc nh gi vt t ...................................................... 8 1.2.2.2. Tnh gi NVL: .......................................................................... 8 1.3. K ton NVL trong cc doanh nghip sn xut kinh doanh.......... 10 1.3.1. Phng php k ton chi tit NVL .............................................. 10 1.3.1.1. Phng php ghi th song song.............................................. 10 Hong Th Tip KT3- Kho 5 81 Chuyn tt nghip
Khoa: Kinh t
1.3.1.2. Phng php s i chiu lun chuyn ................................. 12 1.3.1.3. Phng php ghi s s d: ..................................................... 13 1.3.2. Chng t k ton s dng............................................................ 15 1.3.3. Phng php k ton tng hp NVL ........................................... 16 1.3.3.1. K ton tng hp NVL theo phng php k khai thng xuyn.................................................................................................... 16 1.3.3.2. K ton tng hp NVL theo phng php kim k nh k.... 23 1.3.3.3. nh gi li v k ton cc nghip v k ton nguyn vt liu ............................................................................................................. 27 1.3.3.4. K ton d phng gim gi nguyn vt liu tn kho .............. 28 1.3.4.H thng s sch k ton s dng trong hch ton NVL ........... 29
Chng 2: Thc trng cng tc hch ton nguyn vt liu ti Cng ty TNHH sn xut bao b v dch v thng mi H Ni ..... 33
2.1. Khi qut chung v Cng ty TNHH sn xut bao b v dch v thng mi H Ni .................................................................................... 33 2.1.1. Qu trnh hnh thnh v Cng ty TNHH sn xut bao b v dch v thng mi H Ni............................................................................ 33 2.1.2. Chc nng, nhim v ca cng ty ............................................... 33 2.1.3. Nhng thun li v kh khn nh hng n cng tc hch ton ca Cng ty TNHH sn xut bao b v dch v thng mi H Ni ........................................................................................................... 34 2.1.4. T chc b my qun l v c cu sn xut kinh doanh ca cng ty .............................................................................................................. 34 2.1.4.1. T chc b my qun l ......................................................... 34 2.1.4.2. Chc nng nhim v ca cc b phn, cc phng ban .......... 35 2.1.4.3. Khi qut v qu trnh sn xut bao b .................................. 38 2.1.5. c im t chc b my ca cng ty ......................................... 39 2.1.5.1. T chc b my k ton.......................................................... 39 2.1.5.2. T chc vn dng h thng chng t...................................... 41 82
Chuyn tt nghip
Khoa: Kinh t
2.1.5.3. T chc vn dng h thng ti khon k ton........................ 42 2.1.5.4. Hnh thc s k ton v T chc vn dng h thng s sch 43 2.1.5.5. T chc vn dng h thng bo co k ton .......................... 43 2.2. Thc trng NVL v nhim v ca hch ton NVL ti Cng ty TNHH sn xut bao b v dch v thng mi H Ni.......................... 44 2.2.1. c im ca Nguyn vt liu ..................................................... 44 2.2.2. Phn loi v nh gi NVL ......................................................... 44 2.2.3. Thc trng ca hch ton NVL ti Cng ty TNHH sn xut bao b v dch v thng mi H Ni........................................................... 47 2.2.3.1. Hch ton ban u NVL ........................................................ 47 2.2.3.2. Hch ton NVL ti Cng ty TNHH sn xut bao b v dch v thng mi H Ni .............................................................................. 54 2.2.3.4.K ton tng hp NVL ti Cng ty TNHH sn xut v dch v thng mi H Ni .............................................................................. 60
Chng 3: nhng kin ng gp nhm hon thin cng tc hch ton NVL ti Cng ty TNHH sn xut bao b v dch v thng mi H Ni ............................................................................................... 69
3.1. S cn thit phi hon thin cng tc hch ton ti cng ty .......... 69 3.2. Nguyn tc trong vic hon thin hch ton nguyn vt liu ti Cng ty TNHH sn xut bao b v dch v thng mi H Ni .............................70 3.3. Nhng nhn xt chung v k ton nguyn vt liu ......................... 72 3.3.1. Nhng u im ............................................................................. 73 3.3.2. Nhng hn ch ............................................................................. 74 3.4. Nhng kin ngh ng gp hon thin cng tc hch ton nguyn vt liu ti Cng ty TNHH sn xut bao b v dch v thng mi H Ni ............................................................................................................... 75 3.4.1. kin th nht: Hon thin phng php nh gi nguyn vt liu xut kho. .......................................................................................... 75
83
Chuyn tt nghip
Khoa: Kinh t
3.4.2. kin th hai hon thin phng php hch ton chi tit nguyn vt liu ph ............................................................................................. 76 3.4.3. kin th ba Vn ghi s tng hp.......................................... 76 3.4.4. kin th bn: Cng ty cn p dng cng ngh tin tin vo cng tc k ton. ..................................................................................... 77
Kt lun .................................................................................................................... 79
84
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Tai Chinh Ke Toan KT

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Trng i hc Cng nghip H Ni

Hong Th Tip KT3- Kho 5

Trng i hc Cng nghip H Ni

TK 152 Xut ch to sn phm

TK 128, 222 Xut gp vn lin doanh

TK 642,3381 Tha pht hin khi kim k

TK 154 Xut thu ngoi gia cng

TK 128, 222 Nhp li vn gp lin doanh

TK 412 nh gi gim nh gi tng

Hong Th Tip KT3- Kho 5

Trng i hc Cng nghip H Ni * c im ca phng php k khai thng xuyn

Hong Th Tip KT3- Kho 5

Trng i hc Cng nghip H Ni

Trng i hc Cng nghip H Ni N TK 222,128,228 C TK 152

Hong Th Tip KT3- Kho 5

Trng i hc Cng nghip H Ni

Trng i hc Cng nghip H Ni C TK 711, 632

Hong Th Tip KT3- Kho 5

Trng i hc Cng nghip H Ni

S 5: K ton tng hp NVL theo phng php kim k nh k

TK 151, 152 Kt chuyn gi tr NVL tn u k TK 111,331,141

TK 151,152 Kt chuyn gi tr NVL cui k

TK 1331 Thu VAT khng c khu tr ca hng tr li TK 632

TK 333 Thu nhp khu

Hong Th Tip KT3- Kho 5

Trng i hc Cng nghip H Ni * c im ca phng php kim k nh k

Hong Th Tip KT3- Kho 5

Trng i hc Cng nghip H Ni N TK 621 N TK 627 N TK 641 N TK 642 C TK 611

Hong Th Tip KT3- Kho 5

Trng i hc Cng nghip H Ni

Hong Th Tip KT3- Kho 5

Hong Th Tip KT3- Kho 5

Trng i hc Cng nghip H Ni

Th s k ton chi tit Bng khong hp chi tit

Bng C s pht sinh

Hong Th Tip KT3- Kho 5

Trng i hc Cng nghip H Ni

S 7: Trnh t k ton theo hnh thc chng t ghi s Chng t gc

Bng tng hp chng t gc Chng t ghi s

Th s k ton chi tit

Bng khong hp chi tit

Hong Th Tip KT3- Kho 5