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Chuyn : T chc k ton chi tit vt t vi vic nng cao

trch nhim qun l vt cht Cng ty xi mng Hi Phng

Mc lc
A. Li ni u
B. Ni dung ti
Phn I : Nhng vn llun v k tan chi tit
vt tI. Vt t- v c cu s dng vt t- - cc cch
phn loi
1.1 Nguyn vt liu chnh
1.2 Nguyn vt liu ph v vt liu khc
1.3 nh gi vt tII. Yu cu qun l chi tit vt t-

1-2
3-31
3-13

3-4
4-6
7-13
1418
III.K tan chi tit vt t- theo cc ph-ng php 1931
1. K ton chi tit vt t- theo ph-ng php th
19song song
20
2. K ton chi tit vt t- theo ph-ng php i
20chiu lun chuyn
28
3. K ton chi tit vt t- theo ph-ng php s s 29d31
Phn II: Thc trng v t chc cng tc tp hp
chi ph, sn xut tnh gi thnh sn phm Cng
ty xi mng Hi Phng
I. Tng quan v Cng ty xi mng Hi Phng
3143
1. c im tnh hnh chung ca Cng ty xi mng
32
Hi Phng
2. Qu trnh thnh lp v pht trin ca Cng ty 32xi mng Hi Phng
34
3. T chc b my ca Cng ty xi mng Hi Phng
3437
4. c im tnh hnh sn xut kinh doanh ca
37Cng ty XM Hi Phng
38
5. Din gii s l-c qu trnh sn xut ca Cng 38Trn Th Hng Hnh - Lp TK 13B

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

ty XM Hi Phng
II.T chc b my k ton ca Cng ty XM Hi
Phng
1. T chc b my k tan
2. Bo co k tan ca Cng ty XM Hi Phng
Phn III: Mt s tn ti v kin ngh thc hin
I. Nhng tn ti ca Cng ty XM Hi Phng trong
k ton chi tit vt tII. Kin ngh

Trn Th Hng Hnh - Lp TK 13B

43

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5859
5960

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

Li ni u
tin hnh sn xut kinh doanh, mt trong nhng
iu kin cn thit khng th thiu -c l i t-ng
lao ng, y l mt trong ba yu t c bn ca sn
xut m biu hin c th ca n l cc loi nguyn
liu, vt liu, nhin liu.
m bo cho hot ng sn xut kinh doanh ca
n v -c tin hnh th-ng xuyn lin tc, khng b
gin on, n v cn phi c mt l-ng nguyn vt
liu, hng ha d tr nht nh. L-ng nguyn vt
liu, hng ha d tr ny th-ng xuyn bin ng
trong qu trnh hot ng thu mua v hot ng sn
xut, tiu th, bn hng gy ln.
S tng ln ca nguyn vt liu hng ha phi p
ng yu cu ca hot ng sn xut, mun vy vic
nhp, xut vt t- hng ha phi -c tin hnh theo
k hoch trong quy nh c th v chng loi, s
l-ng, cht l-ng, quy cch, gi c, thi hn....
Nu hch ton k tan ni chung l cng c qun l
kinh t th k ton vt liu c y chnh xc kp
thi hay khng n c tc dng rt ln n cht l-ng
cng tc qun l vt liu, cng c lao ng nh, n
hiu qu s dng ti sn l-u ng ca doanh nghip.
K ton tng

hp vt liu ch -c gii hn danh

mc xc nh v ch c quan h v tin. Cn k ton


chi tit vt t- khng nhng cho bit

tng s tin

nhp, xut v tn kho ton b nguyn vt liu thng


Trn Th Hng Hnh - Lp TK 13B

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

qua vic thc hin hch ton chi tit trn ti khon
tng hp Nguyn liu v vt liu m cn bit chi
tit v tnh

hnh nhp, xut, tn kho nguyn vt

liu chnh, vt liu ph.... Thm ch cn bit n


nhp, xut, tn kho tng

th nguyn vt liu v s

l-ng, qui cch, phm cht, gi c....ca chng na.


Qua mt thi gian thc tp ti Phng K ton Thng k - Ti chnh ca Cng

ty xi mng Hi Phng,

em thy vn hin nay t ra cho Cng ty l lm sao


phi s dng vt t- mt cch c mc ch, c hiu qu
nhm gim chi ph sn xut, h gi thnh sn phm,
tng li nhun mt hng sn xut. iu yu cu b
phn k ton vt liu phi -c t chc mt cch hp
l ph hp vi quy m, tnh hnh v nhim v sn xut
hin nay ca cng ty.
Sau khi tm hiu k cng tc k ton ni chng v
k ton vt liu ni ring, em lm lun vn tt
nghip vi ti c chn T chc k ton chi tit
vt t- vi vic nng cao trch nhim qun l vt cht
Cng ty Hi Phng .
Vi ni dung

nh- vy,

phm

vi cp

trong ti l k ton chi tit vt t- Cng

Ty

Hi Phng .
Do vn kin thc v trnh hiu bit cn
nhiu hn ch , li khng c kinh nghim thc t nn
ti ca em khng trnh khi sai st. Em

mong -c

s gip ca thy c.
Em xin trn thnh cm n .
Trn Th Hng Hnh - Lp TK 13B
4

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

Trn Th Hng Hnh - Lp TK 13B

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

ni dung ti
Phn I
Nhng vn l lun v k ton chi tit vt tI. Vt t- v c cu s dng vt t- - cc cch phn
loi
- Khi nim - c im - v tr ca vt liu cng
c lao ng nh trong sn xut
Vt liu l i t-ng lao ng mt trong ba yu t
c bn ca qu trnh sn xut v l c s vt cht
hnh thnh nn sn phm mi. Trong qu trnh sn xut
to ra sn phm mi, vt liu ch tham gia mt chu k
sn xut v khi tham gia vo qu trnh sn xut vt
liu -c tiu dng ton b, khng gi nguyn hnh
thi vt cht ban u, gi tr ca vt liu -c
chuyn dch ton b mt ln vo gi tr ca sn phm
mi to ra.
Trong x nghip cng nghip, vt liu c nhiu
loi v th-ng xuyn bin ng, tin hnh phn loi
vt liu c c s khoa hc l iu kin quan trng v
c ngha to ln trong cng tc qun l v hch ton
vt

liu.
Nu cn c vo ni dung kinh t, vo vai tr ca

vt liu ng-i ta phn chia vt liu thnh cc loi


sau:
1.1 Nguyn vt liu chnh:
L i t-ng lao ng ch yu, khi tham gia vo
qu trnh sn xut nguyn vt liu chnh l c s vt
Trn Th Hng Hnh - Lp TK 13B

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

cht ch yu cu thnh nn thc th ca sn phm sn


xut ra.
V d nh-: xanh, qung, thch cao, than Cng
ty xi mng, vi Cng ty may, st thp nh my ch
to c kh.
- Nguyn vt liu chnh bao gm: nguyn liu, vt
liu chnh, na thnh phm mua ngoi, mi loi -c
hnh thnh t cc ngun khc nhau.
-

Vt

liu

chnh:

sn

phm

ca

ngnh

cng

nghip ch bin -c s dng trong x nghip cng


nghip ch bin

thnh sn phm mi.

- Nguyn liu: l sn phm ca ngnh cng nghip


khai thc -c tip tc s dng trong x nghip ch
bin hnh sn phm mi..
- Na thnh phm mua ngoi: l nhng chi tit, b
phn sn phm do x nghip cng nghip khc sn xut
ra, x nghip mua lp hoc gia cng thm thnh sn
phm.
1.2. Vt liu ph v vt liu khc
L i t-ng lao ng khi tham gia vo qu trnh
sn xut kinh doanh c th kt hp vi vt liu chnh
lm thay i mu sc, mi v, hnh dng bn ngoi ca
sn phm gp phn tng thm cht l-ng sn phm hoc
m bo cho cng c lao ng hot ng bnh th-ng v
nhng thc vt liu khc nh- nhin liu, ph tng,
vt liu v thit b xy dng c bn, ph liu....
- Nhin liu: l nhng vt liu c tc dng cung
cp nhit l-ng trong qu trnh sn xut, kinh doanh.
Trn Th Hng Hnh - Lp TK 13B
7

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

Nhin liu c th tn

ti th rn (than, ci), th

lng (xng, du), th kh (hi t, kh t).


- Ph tng: l nhng th dng thay th v sa
cha my mc thit b, ph-ng tin vn ti hoc cng
c dng c sn xut.
- Vt liu v thit b xy dng c bn: l nhng
th vt liu v thit b m n v s dng cho cng
vic u t- xy d-ng c bn. i vi thit b xy
dng c bn gm c thit b cn lp, khng cn lp
cng c, kh c v vt kt cu (bng kim loi, bng
g hoc b tng) dng lp t vo cc cng trnh
xy dng c bn.
- Ph liu: l nhng vt liu ph loi trong qu
trnh sn xut kinh doanh ca x nghip.
Vic phn loi vt liu thnh cc loi nu
trn gip cho k ton t chc cc ti khon, tiu
khon phn nh tnh hnh hin c v s bin ng
ca cc vt liu trong qu trnh hat ng sn
xut kinh doanh ca x nghip. Gip cho x nghip
nhn bit r ni dung kinh t v vai tr chc nng
ca tng loi vt liu trong qu trn sn xut kinh
doanh, t c bin php thch
chc, qun l v s dng c

hp trong vic t

hiu qu cc loi vt

liu.
trnh nhm ln gia cc th vt liu cng mt
loi k

ton xy dng : S danh im vt liu xc

nh thng nht tn gi, k hiu, quy cch, n v


Trn Th Hng Hnh - Lp TK 13B

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

tnh. S danh im bao gm nhiu ch s xp theo mt


th t nht nh ch loi nhm v th vt liu.
S danh im vt liu
Loi:
K hiu
Danh
im
Loi
vt
liu

Tn nhn hiu,
quy cch

VT

n gi
hch
ton

Ghi
ch

Trong x nghip cc ngnh sn xut, chi ph v vt


liu th-ng chim t trng ln trong tng s chi ph
sn xut to ra sn phm, v d trong kt cu gi
thnh sn phm ca ngnh cng nghip ch bin, chi
ph v nguyn vt liu chnh th-ng chim khong 70%,
trong ngnh cng nghip nh th-ng chim 80%... Bi
vy vic cung cp nguyn vt liu c y v kp
thi hay khng nh h-ng rt nhiu n vic thc hin
k hoch ca x nghip.
Theo nguyn l ca Mc th hng ha mun tiu th
-c ht phi c gi tr s dng, m gi tr s dng
do thuc tnh t nhin ca hng ha quy nh. Mt
khc c thuc tnh t nhin trc ht cht
l-ng nguyn vt liu phi -c m bo. Chnh v
vy, ngoi vic tun theo nhng bin php k thut
Trn Th Hng Hnh - Lp TK 13B

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

trong ch bin sn phm ht sc ch cht l-ng


nguyn vt liu s dng.
Nhn chung:
Vt liu trong x nghip cng nghip l iu kin
khng th thiu -c ca qu trnh sn xut v vic
s dn hp l tit kim nguyn vt liu, trong qu
trnh sn xut l bin php quan trng h gi
thnh sn phm, tng tch ly, tng sn phm ngy
cng nhiu cho x hi. Cng c lao ng nh l nhng
t- liu lao ng khng mt trong hai iu kin quy
nh l ti sn c nh. N c gi tr thp v thi
gian s dng ngn. Cng c lao ng ging ti sn c
nh ch tham gia nhiu vo chu k sn xut, gi
nguyn hnh thi vt cht ban u, gi tr ca n b
hao mn dn v chuyn tng phn vo sn phm mi to
ra. Song cng c lao ng nh khc vi ti sn c
nh l n thuc v ti sn l-u ng.
Cng t-ng t nh- phn loi vt liu, cng c lao
ng nh trong cc x nghip sn xut khc nhau cng
c s phn chia khc nhau. Cn c vo chc nng ca
cng c lao ng nh trong hot ng sn xut kinh
doanh

th

cng

lao

ng

nh

th-ng

-c

chia

thnh:
- Dng c ngh v vt gi lp
- Dng c qun l
- Dng c bo h lao ng
- Khun mu c cc loi
- Dng c phc v vn ha th thao
Trn Th Hng Hnh - Lp TK 13B

10

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

Trong mi loi -c phn chia thnh cc th CCL


nh chi tit, t m hn na nhm p ng nhu cu qun
l trong hat ng sn xut kinh doanh v mi th
CCL nh cng -c t thnh k hiu ring trong s
danh im s dng thng nht trong phm vi ton x
nghip.
1.3. nh gi vt t-:
- L dng th-c o tin t biu hin gi tr
ca VL v CCL nh theo nhng nguyn tc nht nh,
m bo yu cu chn thc, thng nht. Nguyn liu,
CCL nh thuc TSL phi -c nh gi theo gi vn
ca chung, song do c im ca vt liu, CCL nh c
nhiu loi, nhiu th th-ng xuyn bin ng trong
qu trnh SXKD v yu cu ca cng tc k ton vt
liu phn nh kp thi hng ngy tnh hnh bin ng
v s hin c ca vt liu, CCL nh nn c hai
ph-ng php nh gi VL v CCL nh: theo gi vn
thc t v theo gi hch tan
+ nh gi VL, CCL nh theo gi vn thc t:
ph-ng php ny -c s.dng trong nhng n v sn
xut c chng loi vt liu, CCL nh khng nhiu v
VL,CCL nh nhp, xut kho hng ngy khng th-ng
xuyn. Gi vn thc t l ton b chi ph mua sm gia
cng hoc ch bin VL, CCL nh gm 2 b phn: gi
bn thn VL v chi ph thu mua, gia cng ch bn, gi
vn thc t ca VL, CCL nh -c s dng hch
tan tng hp tnh hnh nhp, xut, tn kho tnh
ton phn b chnh xc chi ph thc t v vt liu,
Trn Th Hng Hnh - Lp TK 13B
11

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

CCL nh tiu hao trong qu trnh sn xut ng


thi phn nh chnh xc gi tr vt liu hin c ca
x nghip, n v sn xut.
Vi VL v CCL nh thu ngoi gia cng nhp kho
th gi thnh thc t gm gi ca VL v CCL nh xut
giao ch bin, chi ph vn chuyn bc d khi giao
nhn v chi ph thanh ton cho n v nhp gia cng
VL, CCL nh. Vi VL, CCL nh do cc n v lin
doanh gp vn nhp kho x nghip l gi vn -c cc
bn tham gia lin doanh thng nht nh gi:

vi VL

thu nht t ph liu thu hi -c nh gi theo thc


t c th s dng, c th tiu th.
+ nh gi VL, CCL nh theo gi hch ton: nh
gi l gi quy nh thng nht trong phm vi x
nghip, -c s dng n nh trong 1 thi gian di,
ph-ng php ny p dng vi nhng x nghip c chng
loi VL, CCL nh kh nhiu. Vic nhp, xut VL, CCL
nh din ra th-ng xuyn hng ngy. S dng hch tan
ca VL, CCL nh hng ngy s gim nh vic tnh tan
gi VL, CCL nh nhp, xut, tn hng ngy, to nhng
thun li trong vic tng c-ng cng tc kim tra ca
k ton nhm s dng hp l, tit kim v c hiu qu
VL, CCL nh
Tuy nhin gi hch ton ch s dng hch ton
chi tit hng ngy tnh hnh, nhp, xut, tn.
Cui thng k ton cn tng hp -c gi thc t
ca VL, CCL nh nhp kho trong thng v tnh chuyn
gi hch tan ca VL, CCL nh xut v tn kho cui
Trn Th Hng Hnh - Lp TK 13B
12

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

thng thnh gi thc t ca chng m bo phn nh


chnh xc gi tr ca VL, CCL nh nhp, xut, tn
phc v k ton tng hp VL, CCL nh v k ton tp
hp chi ph SXKD, ph v cng tc qun l VL, CCL
nh tnh chuyn gi hch tan thnh gi thc t -c
tin hnh.
+ Tng hp gi t thc t v gi tr hch ton ca
VL, CCL nh tn kho u thng v nhp kho trong
thng.
+ Tnh h s gia gi tr thc t v gi tr hch
ton caVL

H s gi
ca VL,
CCL nh

Tr gi vn thc t
Tr gi vn thc
ca VL, CCL
tn + t VL, CCL nhp
u thng
trong thng
Tr gi hch ton
Tr gi hch ton
ca VL, CCL tn + ca
VL,
CCL
cui thng
nhp trong thng

+ Tng hp gi tr hch ton ca VL, CCL nh xut


kho trong thng s dng cho tng b phn, n v
trong x nghip theo loi nhm VL, CCL nh.
Tnh gi tr thc t ca VL, CCL nh xut kho
trong thng s dng cho tng b phn, n v trong x
nghip.
Tr gi thc
t ca VL,
=
CCL nh xut
trong thng

Tr gi hch ton
ca VL, CCL xut
trong thng

H s gi
VL, CCL nh

C hai ph-ng php nh gi VL, CCL nh u c


nhng -u nh-c im. nh gi theo gi thc t ca VL
th m bo vic hch ton -c chnh xc khi phn b
Trn Th Hng Hnh - Lp TK 13B

13

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

chi ph thc t v VL trong vic tnh chi ph sn


phm. Nh-ng vi nhng x nghip c chng lai VL,
CCL nh nhiu v mt v nhp, xut VL, CCL nh
l th-ng xuyn th cng vic k tan tr ln phc
tp, tn cng sc v c khi khng th thc hin -c.
nh gi theo gi hch ton th gim nh -c cng
vic tnh ton gi VL, CCL nh nhp, xut, tn hng
ngy, nh-ng cui thng phi chuyn gi hch ton sang
gi tc t phn nh chnh xc chi ph v VL, CCL
nh nhp, xut, tn hng ngy, nh-ng cui thng k
ton phi chuyn gi hch ton sang gi thc t
phn nh chnh xc chi ph v VL, CCL nh, s l-ng
cn li v phi ghi cc bt ton iu chnh.
a. Khi nhp kho vt liu -c phn nh theo gi
thc t:
Gi thc t ca vt liu mua vo = Gi mua ghi
trn ha n + chi ph thu mua
Chi ph thu mua gm c chi

ph vn chuyn, chi

ph bc d, bo qun, tin thu kho bi...


Gi thc t ca VL gia cng ch bin = Gi ca VL
xut kho + chi ph ch bin
nh gi VL, CCL nh l dng th-c o

tin t

biu hin gi tr ca VL, CCL nh theo nhng nguyn


tc nht nh, m bo yu cu chn thc thng nht.
Do VL, CCL nh l ti sn d tr sn xut thuc ti
sn l-u ng nn ta phi

nh gi chng theo gi

thc t mua sm, gia cng hoc ch bin. Do VL, CCL


Trn Th Hng Hnh - Lp TK 13B
14

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

nh ca

n v t nhiu ngun v nhiu ln vi nhng

gi thc t ca vt t- khc nhau, v vy trong vic


tnh ton gi thc t ca VL, CCL nh xut kho ng-i
ta ch s dng mt s ph-ng php sau y:
a. Ph-ng php tnh gi thc t bnh qun gia
quyn ca s vt t- tn kho cho u k v vt liu
nhp kho trong k
Tr gi
thc t
ca VL
xut dng

Tr gi thc t
ca VL
tn u k
S l-ng VL
tn kho u k

Tr gi thc
t ca
+
VLnhp trong
k
S l-ng VL
+
nhp kho
trong k

S l-ng
VL xut
dng trong
k

Theo ph-ng php ny gi thc t vt liu xut kho


-c tnh cho tng loi, nhm vt t-. i vi cc
loi vt liu c s l-ng danh im t, n gin c
th tnh cho tng th (danh im) vt liu. Ph-ng
php ny p dng cho cc x nghip c quy m hat
ng nh v va, s danh im vt t- t, trnh cn
b k ton c hn.
-u im ca ph-ng php: n gin, d

tnh ton

v t-ng i chnh xc
Nh-c im: Cng vic ca k tan dn vo cui
thng nn khng phn nh kp thi gi thc t vt
liu xut dng ngy sau .
b. Ph-ng php tnh gi thc t vt liu, CCL nh
tn kho u k:

Trn Th Hng Hnh - Lp TK 13B

15

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng
Tr gi
thc t
ca VL
xut dng
trong k

Tr gi thc t ca
VLtn kho u k
=

S l-ng VL tn kho u
k

S l-ng
VL xut
dng trong
k

Ph-ng php ny c -u im l qu n gin v d


tnh, nh-ng mc thiu chnh xc ca n rt ln.
Ph-ng php ny ch c th s dng cho nhng x
nghip c ngun cung cp vt liu n nh, gi c n
nh.
Nh-ng vi c ch th tr-ng lun bin ng nhhin nay, ga c th tr-ng lun thay i trong thi
gian ngn, dng gi tr thc t ca vt liu tn kho
u k tnh th s khng m bo tnh chnh xc
tr gi thc t ca VL, CCL nh

xut dng -c, ko

theo vic tnh sn phm khng ng, khng bo ton


-c.
c. Ph-ng php nhp tr-c xut tr-c

Tr gi thc
t ca VL
xut dng

Gi thc t
ca VL nhp
theo tng
ln nhp

S l-ng vt
liu xut dng
trong k thuc
s l-ng tng
ln nhp kho

d. Ph-ng php nhp sau xut tr-c:


Theo ph-ng php ny, ta xut kho vi gi va nhp
ln cui v ln l-t m n cc l hng nhp tr-c.
Hai ph-ng php trn to ra kt qu ng-c nhau
trong tr-ng hp gia tng dn hoc gim dn.
Nu gia tng dn: theo ph-ng php nhp tr-c,
xut tr-c, hng xut kho tnh theo gi c, gi thp
do gi thnh sn phm h, hng tn kho c gi tr
Trn Th Hng Hnh - Lp TK 13B
16

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

cao, mc li trong k tng. Cn ph-ng php nhp


sau xut tr-c th hng xut kho s tnh theo mc gi
mi l gi cao do gi thnh sn phm cao, gi hng
tn kho thp, mc li trong k gim.
e. Tnh gi thc t ca VL, CCL nh theo gi hch
ton
i vi nhng x nghip c quy m nh, chng loi
vt liu t, s ln nhp tan vt liu, k c hch
ton tng hp v hch tan chi tit. Cn i vi
nhng x nghip c quy m ln, chng loi vt liu
nhiu, s ln nhp xut th-ng xuyn, nu s dng gi
thc t nh gi vt liu th cng vic rt phc
tp, tn nhiu cng sc, c bit l gi xut dng
vt liu.
Trong tr-ng hp k ton s dng gi hch tan
ca vt liu, CCL nh k tan chi tit hng ngy
tnh hnh nhp xut vt t- trong x nghip.
Gi hch ton vt liu l gi -c quy nh thng
nht trong phm vi x nghip, -c s dng n nh
trong mt thi gian di. Gi hch tan VL, CCL nh
c th s dng gi k hoch hoc mt gi n nh ti
mt thi im no .
Tuy nhin khi s dng gi hch tan ca vt ttrong cng tc k ton hng ngy, k tan phi tng
hp -c gi thc t ca VL, CCL nh nhp kho trong
thng v cui thng tnh ra gi thc t ca khi
l-ng vt t- xut kho v tn kho, m bo phn nh
chnh xc, trung thc gi tr ca VL, CCL nh phc
Trn Th Hng Hnh - Lp TK 13B
17

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

v k ton tng hp, gip k ton tp hp chi ph sn


xut kinh doanh, phc v cng tc qun l vt liu,
CCL nh theo gi thc t ca n.
Vic tnh gi thc t ca vt liu xut kho c
tin hnh theo bn b-c.
B-c 1: Tng hp tr gi thc t v tr gi hch
ton ca vt liu, CCL nh tn kho u thng v nhp
kho trong thng.
B-c 2: Tnh h s gia thc t v gi hch tan

H s gi
VL, CCL
nh

Tr gi vn thc t
ca VL, CCL nh
tn kho u k
=

Tr gi hch
ton VL, CCL
nh tn kho
u thng

Tr gi vn thc t
ca VL, CCL nh
nhp kho trong
thng
Tr gi hch
ton VL,CCL
nh nhp kho
trong thng

H s ny c th tnh cho tng loi hay tng nhm


vt liu, CCL nh ty theo yu cu qun l ca x
nghip.
B-c 3: Tng gi tr hch ton vt liu, CCL nh
trong thng s dng cho tng b phn, n v trong x
nghip theo loi, nhm vt t-.
B-c 4: Tnh gi thc t ca VL, CCL nh xut kho
trong thng s dng cho tng b phn, n v sn xut
ca x nghip
Tr gi vn
thc t ca VL
(CCL nh)
xut dngtrong
thng

Tr gi hch
ton ca VL
(CCL nh) xut
dngtrong thng

H s gi
VL, CCL nh

Trn bo co ti chnh (bng cn i k ton) hng


tn kho phi -c phn nh theo gi tr c th thc
Trn Th Hng Hnh - Lp TK 13B

18

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

hin thun ty (theo gi gc hoc thp hn gi gc).


Nu gi c th bn ca hng tn kho gim st hoc
hng ha tn kho b h- hng, km mt phm cht, b
li mt tng phn hoc ton b n v -c lp d
phng gim gi hng tn kho. Vic lp d phng gim
gi hng tn kho phi tun theo nguyn tc:
- Gi tr hng tn kho trn bo co ti chnh phn
nh theo gi tr c th thc hin -c thun ty.
- Gi tr ti sn l-u ng (hng
-c v-t qu gi tr d tnh s

tn kho) khng
thc hin (khng

v-t gi thc t hng tn kho).


xc nh gi tr hng tn kho v gi tr hng
bn ra hoc xut dng, k tonc th s dng mt
trong hai ph-ng php.
+ Ph-ng php k khai th-ng xuyn
Ph-ng php k khai th-ng xuyn l ph-ng php
theo di v phn nh mt cch th-ng xuyn lin tc
tnh

hnh

nhp

xut

tn

nguynvt

liu

hng

ha,

nguyn vt liu sn phm d dang, thnh phm trn s


sch k ton sau mi ln pht sinh nghip v nhp
xut hoc mua bn.
Xt v mt k ton: Cc ti khon phn nh nguyn
vt liu, hng ha, sn phm d dang, thnh phm lin
tc tnh hnh nhp xut tn ca n.
Phm vi p dng: Ph-ng php ny -c p dng
thch hp cc n v sn xut kinh doanh th-ng
nghip c cc vt t- hng ha gi tr ln.
Trn Th Hng Hnh - Lp TK 13B

19

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

Nh-c im ca ph-ng php: Trong n v c qu


nhiu mt hng chng loi vt t- th cng vic hch
tan hng ngy v cui k s nhn ln gp bi.
+ Ph-ng php kim k nh k
Ni dung ca ph-ng php: khng theo di mt cch
th-ng xuyn lin tc trn s k tan tnh hnh nhp,
xut, tn ca cc loi vt liu, vt t-, hng ha,
sn phm d dang, thnh phm m ch phn nh gi tr
tn u k v gi tr tn cui k.
Pht sinh gim = Pht sinh tng + (D- u k - Dcui k)
-u im: Vic hch ton n gin, khng cn ch
n tng phiu nhp, phiu xut.
Nh-c im: Nu khng qun l cht ch th khng
bit -c s hng ha vt t- mt mt thiu ht.
Phm vi p dng: cc n v kinh doanh th-ng
nghip c nhiu chng loi hng ha, phong ph, gi
tr hng nh.
Hng tn kho:

Cc TK 151, 152,

153, 154, 155,

156
TK chu chuyn hng ang v: TK 157, 158
II. Yu cu qun l vt t- chi tit trong n v :
Cng vi vic i mi c ch qun l hch ton
kinh t, tng c-ng quyn t ch trong sn xut kinh
doanh ca cc x nghip, lnh vc qun l vt t- tng
cc x nghip, cng ty cng tng b-c khc phc
-c nhng khuyt im ca c ch tp trung quan liu
bao cp, nng cao tnh ch ng sng to ca mnh
Trn Th Hng Hnh - Lp TK 13B
20

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

trong sn xut kinh doanh. Cc x nghip sn xut


tng c-ng tm kim vt t- phc v kp thi nhu cu
sn xut, m rng cc hot ng sn xut lin doanh
lin kt vi cc n v t cn i vt t- v khng
ngng phn u gim nh mc chi ph tiu hao cho mi
n v sn phm trn tinh thn vn m bo cht l-ng
ca chng.
Trong c ch mi kinh doanh vt t- t sau khi xa
b ch cp pht vt t-, giao np sn phm thc
hin ch mua bn vt t- theo cc hp ng kinh t,
theo gi c th tr-ng. C c n v sn xut -c
quyn t ch mua bn, t t chc qun l vt t- t
khu tip nhn, bo qun n khu s dng, tc l
vic qun l vt t- l cng vic to ln v phc t
i hi mi khu yu cu qun l cng phi khc
nhau. Nu nh- vic thu mua phi m bo cung cp y
, kp thi, m bo quy cch v phm cht vt liu
th vic bo qun phi chu ton v s l-ng v cht
l-ng vt t-, phc v tt cho vic s dng vt t- cho
sn xut. Nu nh- vic d tr mt l-ng vt t- nht
nh m bo cho sn xut -c lin tc v khng
b ng vn khu d tr th vic s dng vt liu
yu cu phi qun l tit kim, ng nh mc ve c
hiu qu cao. Bi vy c th ni qun l vt t- l
mt tt yu khch quan trong nn sn xut mi hin
nay. lm tt cng tc qun l vt liu th trong
cc x nghip phi lm tt cc yu cu sau:
Trn Th Hng Hnh - Lp TK 13B

21

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

- Cc n

v phi c h thng kho tng m bo

yu cu bo qun vt t- ng k thut v an ton.


Vic t chc bo qun, nhp xut vt t- kho l mt
khu cng tc quan trng m bo cho sn xut -c
lin tc trnh -c nhng tn tht lng ph.
- Cc n v phi -c trang b y cc ph-ng
tin: cn ong, o m m bo qun l vic s
dng vt t- -c cht ch, chnh xc.
- Phi xy dng -c h thng mc tiu hao vt ttrong x nghip, y l nhn t quyt nh n cht
l-ng ca cng tc qun l vt t-. Vic xy dng h
thng nh mc khng nhng phi ph hp vi iu
kin sn xut c th ca x nghip m phi xc nh
-c mc d tr vt t- ti thiu, st ng vi nhu
cu sn xut thc t ca x nghip trong tng thi
k.
Tm li d-i ch CNXH, qun l vt liu l
nhim v ca tt c cc cp, cc ngnh, ca mi cn
b nhn vin, l yu

cu ca ph-ng thc kinh doanh

nhm vi s l-ng chi ph b ra t nht nh-ng mang


li hiu qu kinh t cao nht.
Vai tr ca k ton i vi vic qun l v s
dng vt liu - cng c lao ng nh.
Nhim v ca k ton :
K ton l cng c qun l kinh t, c vai tr to
ln trong vic qun l vt liu, bi vy hch ton
vt liu l b phn khng th thiu -c trong cng
tc hch ton k ton ca x nghip. thc hin y
Trn Th Hng Hnh - Lp TK 13B
22

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

chc nng

ca mnh trong phm vi qun l vt

liu. C th k ton vt liu phi thc hin tt cc


nhim v sau y:
+ T chc ghi chp , phn nh tng hp s liu v
tnh hnh thu mua, vn chuyn, bo qun, tnh hnh
nhp xut v tn kho vt liu, CCL nh. Tnh gi
thc t ca vt liu CCL nh thu mua nhp kho ca
x nghip, kim tra tnh hnh thc hin k hoch thu
mua vt liu, CCL nh v mt: S l-ng, chng loi,
gi c, thi hn nhm bo m cung ng y kp
thi, ng chng loi vt liu cho qu trnh sn xut
kinh doanh ca x nghip.
+ p dng ng n cc ph-ng php v k thut hch
ton vt liu, CCL nh h-ng dn kim tra cc b
phn n v trong x nghip thc hin y ch
hch ton ban u v vt liu, CCL nh (lp chng
t, lun chuyn chng t) m cc s, th, k ton chi
tit thc hin hch ton vt liu) ng ph-ng php
qui nh nhm m bo s thng nht trong cng tc
hch ton, to iu kin thun li cho cng tc lnh
o, ch o cng tc kinh t trong phm vi nghnh
kinh t v ton b nn kinh t quc dn.
+ Kim tra vic chp hnh ch bo qun, d tr
v s dng vt liu, CCL nh; pht hin, ngn nga
v xut nh-ng bin php x l vt liu, CCL nh
tha, thiu, ng km hoc mt phm cht. Tnh ton
chnh xc s l-ng v gi tr vt liu, CCL nh thc
t -a vo s dng tiu hao trong qu trnh sn
Trn Th Hng Hnh - Lp TK 13B
23

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

xut kinh doanh, phn b chnh xc gi tr vt liu,


CCL nh tiu hao vo cc i t-ng s dng (tnh
vo chi ph sn xut kinh doanh ca cc b phn, n
v s dng vt liu, CCL nh).
+ Tham gia kim tra v nh gi li vt liu, CCL
nh theo ch nh n-c quy nh; lp cc bo co v
vt liu, CCL nh phc v cho cng tc lnh o v
qun l, tin hnh phn tch kinh t tnh hnh thu
mua, bo qun d tr v s dng vt liu, CCL nh
nhm phc v cng tc qun l vt liu mt cch hp
l trong sn xut kinh doanh.
thc hin tt cc nhim v ni trn cn phi
chn chnh cng tc k ton ca x nghip, t chc
hch ton vt liu ng n, pht huy vai tr cng c
qun l kinh t ca k ton. Vn dng thch hp cc
ch k ton ban hnh nh-: Ch ghi chp ban
u, h thng ti khon k ton thng nht, hnh thc
s sch

... Nhm p ng cc yu cu v qun l vt

liu v CCL nh trong x nghip cng nghip.


- Tc dng ca k ton i vi vic qun l v s
dng vt liu, CCL nh.
Nu hch ton k ton ni chung l cng c qun
l kinh t th hch ton vt liu v CCL nh l cng
c c lc phc v cho cng tc qun l vt liu,
CCL nh.
Hch ton vt liu l cng c gip lnh o ca x
nghip, cng ty nm vng

tnh hnh v ch o sn

xut, v c thng qua hch ton vt liu lnh o x


Trn Th Hng Hnh - Lp TK 13B
24

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

nghip, cng ty mi nm -c tnh hnh thu mua, nhp


xut, d tr vt liu mt cch chnh xc, t c
bin php thit thc ch o hot ng sn xut kinh
doanh.
T chc cng tc k ton chi tit vt liu, CCL
nh cht ch s gp phn thc y vic cung ng kp
thi v ng b VL, CCL nh cn thit cho sn xut,
nng cao hiu qu s dng chng, m bo chnh xc
l-ng tiu hao trong sn xut v t m tnh chnh
xc gi thnh sn phm.
pht huy vai tr ca cng tc k tan trong
vic xut dng vt liu cn thc hin tt cc yu cu
sau:
+ Hch ton trc tip chi ph nguyn liu, vt
liu cho cc i t-ng s dng. Tr-ng hp khng
hch tan trc tip -c phi da vo vic la chn
cc tiu thc phn b hp l, tng c-ng s dng cc
ch tiu hin vt lm tiu thc phn b.
+ Khi xut kho VL, CCL nh -a vo s dng phi
ng gi thc t xut kho.
+ Hch tan v nh gi chnh xc s VL, CCL nh
ch-a s dng ht trong cc b phn sn xut, ph liu
trong sn xut ghi gim chi ph vt liu.
+ Kim k nh gi li l-ng vt liu cn tn
trong kho....
Trong qu trnh sn xut mun m bo cho qu
trnh sn xut -c tin hnh th-ng xuyn lin tc,
khng b gin on th yu t cng c lao ng nh l
Trn Th Hng Hnh - Lp TK 13B
25

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

khng th thiu -c. Bi vy trong cng tc qun l


CCL nh, s dng hp l, c hiu qu CCL nh, h
thp chi ph trong sn phm, cn thit phi c ph-ng
thc qun l thch
d

hp

t khu thu mua, bo qun,

tr n khu s dng.
Trong khu u ( thu mua, bo qun, d tr cho sn

xut) CCL nh cn -c qun l theo ph-ng thc qun


l vt liu, qun l ti sn d tr sn xut c nh
mc d tr ti da, ti thiu CCL nh trong kho, c
k hoch thu mua v qun l k hoch thu mua c v
cht l-ng, s l-ng, chng loi gi c, chi ph thu
mua....
Trong khu s dng CCL nh cn phi c ph-ng
thc qun l ring. Nhng CCL nh c gi tr qu
thp hoc thi gian s dng qu ngn -c qun l
t-ng t nh- vt liu. Cn nhng CCL nh khc c gi
tr ln hn hoc thi gian s dng di hn -c qun
l phn no t-ng t nh- ti sn c nh. Vi nhng
c im ring ca CCL nh nh- ta nu trn vc
qun l n phi p ng cc yu cu ring nh-:
- Qun l m bo an ton v mt hin vt: Qun l
cht ch CCL nh trong kho cng nh- trang b cho
tng phn x-ng, tng b phn s dng trnh

tht

thot, h- hng trong bo qun.


- Qun l CCL nh i hi phi c ch hch
tan qun l v hin vt, gi tr ca CCL nh xut
dng.
Trn Th Hng Hnh - Lp TK 13B

26

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

- Phi la chn cch tnh ton phn b gi tr


CCL nh mt cch hp l, ph hp vi quy m sn xut
ca n v sn xut.
III. T chc k ton chi tit vt t- theo cc
ph-ng php:
C ba ph-ng php k tan chi tit vt t- nh-ng
tu thuc vo c th ca n v m vn dng ph-ng
php no thch hp nht vi n v mnh.
Sau y l cc ph-ng php k tan chi tit vt t-c nu theo mt kt cu chung:
- iu kin p dng ca mi ph-ng php
- Ph-ng php k ton kho, phng k ton
Tng ph-ng php k ton cho mt s , phng k
ton lm nh- th no, kho lm g.
- Gii thiu cc mu s lin quan n tng ph-ng
php, m hnh khi qut.
1. K tan chi tit vt t- theo ph-ng php th
song song
kho: th kho s dng th kho ghi chp hng
ngy tnh hnh nhp xut. Cn c vo phiu nhp v
phiu xut th kho ghi s l-ng vt liu nhp xut
vo th kho. Sau chuyn cc chng t gc cho phng
k ton.
kho ghi cc nghip v nhp, xut vt

t- theo

trnh t thi gian.


Theo quy nh ca Phng k tan th kho mang th
ln Phng k ton i chiu vi s th chi tit vt
liu.
Trn Th Hng Hnh - Lp TK 13B

27

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

Ti phng k ton: cn c vo phiu nhp v phiu


xut vt liu ghi s l-ng v s tin ln th chi
tit vt liu (hoc l s chi tit vt liu) sau
bng tng hp nhp xut tn vt liu.

Trn Th Hng Hnh - Lp TK 13B

28

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

S k ton chi tit vt t- theo ph-ng php


th song song
Phiu nhp

S th chi
tit vt
liu

Th kho

Bng tng
hp

Phiu xut

Trn Th Hng Hnh - Lp TK 13B

29

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

Ph-ng php ny c nh-c im: cn ghi chp trng lp


Cc mu s lin quan n ph-ng php ny:
n
v:.......................
Th
kho:....................

Mu s 06-VT
Ban hnh theo Q s 186-TC/CKT
Ngy 14 thng 3 nm 1995
ca B ti chnh

Th kho
Ngy lp th:...................
T s:...............................
- Tn nhn hiu, quy cch vt
t-:..................................................
..............
- n v
tnh:................................................
.............................................
- M
s:..................................................
....................................................
TT
A

Chng t
S
Ngy
hiu
thng
B
C

Din gii
D

Ngy
nhp
xut
E

S l-ng
Nhp Xut
1

Trn Th Hng Hnh - Lp TK 13B

Tn
3

K xc
nhn ca
k ton
4

30

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

Mc ch: Theo di s l-ng nhp, xut,

tn kho tng

th vt t-, sn phm, hng ha tng kho. Lm cn c


xc nh tn kho d tr vt t-, sn phm, hng ha v
xc nh trch nhim vt cht ca th kho.
Ph-ng php v trch nhim ghi: mi th kho dng
cho mt th vt t-, sn phm, hng ha cng nhn
hiu, quy cch cng mt kho.
Phng k ton lp th v ghi cc ch tiu : tn,
nhn hiu, quy cch, n v tnh, m s vt t-, sn
phm, hng ha sau giao cho th kho ghi chp
hng ngy. Hng ngy th kho cn c vo phiu nhp
kho, phiu xut kho ghi vo cc ct t-ng ng trong
th kho. Mi chng t ghi mt dng. Cui ngy tnh s
tn kho.
Theo nh k, nhn vin k ton vt t- xung kho
nhn chng t v kim tra vic ghi chp th kho ca
th kho, sau k xc nhn vo th kho (ct 4)
Sau mi kim k phi tin hnh iu chnh s liu
trn th kho cho ph hp vi s thc t kim k theo
ch quy nh.

Trn Th Hng Hnh - Lp TK 13B

31

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

n
v:.......................
a
ch:....................

Mu s 01-VT
Ban hnh theo Q s 186-TC/CKT
Ngy 14 thng 3 nm 1995
ca B ti chnh

phiu nhp kho

S:
...............
N:...............
C:...............

Ngy ....thng......nm 199...

- Tn ng-i giao hng:


.....................................................
.................................
- Theo ................s..........ngy
........thng........nm
199..........ca...................
.....................................................
.....................................................
.................
Nhp ti
kho:.................................................
....................................................

TT
A

Tn, nhn hiu


quy cch phm
cht vt t- ca
hng ha
B

S l-ng
M
s

VT

Theo
chng
t
1

Thc
nhp

n gi

Thnh
tin

Trn Th Hng Hnh - Lp TK 13B

32

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

Cng

Nhp ngy....thng.....nm 199...


Ph trch cung tiu
(hoc b phn c nhu
cu nhp)

Ng-i giao hng

Th kho

(k, h tn)

(k, h tn)

(k, h tn)

Trn Th Hng Hnh - Lp TK 13B

33

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

Mc ch: nhm xc nhn s l-ng vt t-, sn phm,


hng ha nhp kho lm cn c ghi th kho, thanh ton
tin hng, xc nh trch nhim vi ng-i c lin
quan v ghi s k ton.
Ph-ng php v trch nhim ghi:
Phiu nhp kho p dng trong cc tr-ng hp nhp
kho vt t-, sn phm, hng ha mua ngai, t sn
xut, thu ngoi gia cng ch bin, nhn gp, nhn
lin doanh hoc vt t- tha pht hin trong kim k.
Khi lp phiu nhp kho phi ghi r s phiu nhp
v ngy, thng, nm lp phiu, h tn ng-i nhp vt
t-, sn phm hng ha, s ha n hoc lnh nhp kho
v tn kho nhp.
- Ct A, B, C,D: ghi s th t, tn, nhn hiu quy
cch, m s v n v tnh ca vt t-, sn phm, hng
ha.
- Ct 1: Ghi s l-ng theo ha n lnh nhp
- Ct 2: Th kho ghi s l-ng thc nhp vo kho
- Ct 3, 4: Do k ton ghi n gi (gi hch ton
hoc gi ha n ....ty theo quy nh ca tng n
v) v tnh ra s tin ca tng th vt t-, sn phm,
hng ha thc nhp.
- Dng cng: ghi tng s tin ca cc loi vt t-,
sn phm, hng ha nhp cng mt phiu nhp kho.
Phiu nhp kho do b phn, mua hng hoc b phn
sn xut lp thnh 2 lin (i vi vt t- hng ha
mua ngoi) hoc 3 lin (i vi vt t- t sn xut)
(t giy than vit 1 ln) v ph trch k (ghi r h
Trn Th Hng Hnh - Lp TK 13B
34

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

tn) ng-i nhp mang phiu n kho nhp vt t-,


sn phm, hng ha.
Nhp kho xong th kho ghi ngy, thng, nm nhp
kho v cng ng-i nhp k vo phiu, th kho gi 2
lin ghi vo th kho v sau chuyn cho Phng k
ton ghi s k tan v lin 1 ni lp phiu,
lin 3 (nu c) ng-i nhp gi.
n
v:.......................
a
ch:....................

Mu s 02-VT
Ban hnh theo Q s 186-TC/CKT
Ngy 14 thng 3 nm 1995
ca B ti chnh

phiu nhp kho

S:
...............
N:...............
C:...............

Ngy ....thng......nm 199...

- H tn ng-i nhn
hng................................a ch (b phn)
.....................
L do
xut:................................................
.....................................................
....
.....................................................
.....................................................
.................
Xut ti
kho:.................................................
.....................................................

TT

Tn, nhn hiu


quy cch phm
cht vt t- ca
hng ha

S l-ng
M
s

VT

Yu
cu

Thc
nhp

Trn Th Hng Hnh - Lp TK 13B

n gi

Thnh
tin

35

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

Cng

Xut, ngy....thng.....nm 199...


Ph trch b phn
(k, h tn)

Ph trch cung
tiu
(k, h

Ng-i nhn
hng
(k, h tn)

Th kho
(k, h tn)

tn)

Trn Th Hng Hnh - Lp TK 13B

36

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

Mc ch: Theo di cht ch s l-ng vt t- sn


phm, hng ha xut kho cho cc b phn s dng trong
n v, lm cn c hch ton chi ph sn xut tnh
gi thnh sn phm v kim tra vic s dng, thc
hin nh mc tiu hao vt t-.
Ph-ng php v trch nhim ghi: Phiu xut kho lp
cho mt hoc nhiu th vt t-, sn phm, hng ha
cng mt

kho dng cho mt i t-ng hch ton chi

ph hoc cng mt mc ch s dng.


Khi lp phiu xut kho phi ghi r: tn, a ch
ca n v, s v ngy, thng, nm lp phiu, l do
s dng v kho xut vt t-, sn phm, hng ha.
- Ct A, B, C, D: ghi s l-ng vt t-, tn nhn
hiu, quy cch, n v tnh v m s ca vt t-, sn
phm, hng ha.
- Ct 1: ghi s l-ng vt t-, sn phm, hng ha
theo yu cu xut kho ch c th bng hoc t hn s
l-ng yu cu.
- ct 2: Th kho ghi s l-ng thc t xut kho (s
lung thc t xut kho ch c th bng hoc t hn s
l-ng yu cu).
- Ct 3,4: K ton ghi n gi (ty theo quy nh
hch ton ca n v) v tnh thnh tin ca tng
loi vt t-, sn phm, hng ha xut kho (ct 4-ct
2x ct 3)
- Dng cng: ghi tng s tin ca s vt t-, sn
phm, hng ha thc t xut kho.
Trn Th Hng Hnh - Lp TK 13B

37

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

Phiu xut kho do cc b phn xin lnh hoc do


phng cung ng lp (ty theo t chc qun l v quy
cch ca tng n v) thnh 3 lin (t giy than
vit 1 ln). Sau khi lp phiu xong ph trch b phn
s dng, ph trch cung ng ghi r h tn)giao cho
ng-i cm phiu xung kho lnh sau khi xut kho
th kho ghi vo ct 2 s l-ng thc xut ca tng
th, ghi ngy, thng, nm xut kho v cng ng-i nhn
k tn.
Lin 1: L-u b phn lp phiu
Lin 2: Th kho gi ghi vo th kho v sau
chuyn cho k ton k ton ghi vo ct 3,ct 4 v
ghi s k ton.
Lin 3: Ng-i nhn gi ghi s k ton b phn s
dng
Cn c vo phiu nhp, phiu xut k ton vo th
chi tit vt liu

Th chi tit vt liu


- Ti
khon:...........................................
.............................................
- Tn v a ch
kho:.............................................
...............................
- Tn vt
liu:....................................nh mc
d tr:........................
- Quy cch phm
cht:............................................
.............................
Trn Th Hng Hnh - Lp TK 13B

38

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

- n v
tnh:............................................
............................................
Chng
t
S Ngy

Din
gii

TK
Nhp
Xut
Tn
i
ng
S
Thnh
S
Thnh
S
Thnh
l-ng tin l-ng tin l-ng tin

Ghi
ch

Ct ni dung -c ghi cho tng i t-ng nhp xut


cc phn x-ng. Trong ghi c tn ti khon
bit -c nhp vt t- t ngun no v xut vt t-
lm g.
Vi nhiu loi vt liu v cng c lao ng trong
bao gm nhiu th vt t- khc nhau, k ton phi
m rt nhiu th kho trong 1 thng. Vic tnh ga
thc t xut kho v tn kho vt t- li -c tin hnh
ngay trn th kho nn cui thng khi l-ng cng vic
ca k ton vt t- rt nhiu. y cng chnh l nh-c
im ca

cch tnh gi thc t vt t- xut kho x

nghip.

Trn Th Hng Hnh - Lp TK 13B

39

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

Trong ph-ng php ny t ni dung ca th k tan


chi tit (s th chi tit vt liu) k ton lp bng
tng hp vt liu gi ln cho phng tng hp.
Ni dung ca bng tng hp nhp xut vt t-: nhm
phn nh tnh hnh nhp, xut vt t- trong thng cho
cc i t-ng v s l-ng v gi tr ca tng th
tng loi.
C s s liu lp bng -c ly t th kho m
trong thng.
2. K ton chi tit vt t- theo ph-ng php s i
chiu lun chuyn
kho vn ghi s l-ng vt liu ln th kho.
Cn phng k ton trn c s bng k nhp, bng
k xut cui thng ghi 1 ln vo s i chiu lun
chuyn theo s l-ng v s tin.
S hch ton chi tit vt t- theo ph-ng php s
i chiu lun chuyn

Phiu
nhp
Th kho

Phiu
xut

Bng k nhp

S i chiu lun
chuyn
Bng k xut

Cc mu s lin quan n ph-ng php ny.


Trn Th Hng Hnh - Lp TK 13B

40

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

Th kho, phiu nhp kho, phiu xut kho ging nh-


ph-ng php th song song.
3. K ton chi tit vt t- theo ph-ng php s s
dTh kho vn ghi s l-ng vt liu tn, nhp xut
ln th kho sau chuyn cc chng t gc cho
Phng k ton. Km theo phiu giao nhn chng t
nhp v phiu giao nhn chng t xut.
phng k ton kim tra cc chng t nhn -c
ri ghi s tin theo gi hch ton vo phiu giao
nhn sau lp bng ly k nhp xut tn vt liu
theo s tin. Cui thng Phng k ton lp s s dgiao cho th kho th kho ghi s d- ca vt liu
th kho vo s s d- v np cho phng k ton.
Phng k ton tnh s d- trn c s s d- ra tin
ri i chiu vi s liu bng ly k ca mnh.
S k ton chi tit vt t- theo ph-ng php s
s d-:

Phiu nhp

Th kho

Phiu
xut

Phiu giao nhn Phiu


nhp

S s d-

Bng ly k v nhp xut


v VL tn

Phiu giao nhn phiu


Trn Th Hng Hnh - Lp TK 13B
41
xut

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

-u im ca ph-ng php ny: khng ghi trng lp


Mu s : th kho, phiu nhp, phiu xut ging nh-
hai ph-ng php tr-c.
Cc mu s k ton theo cc ph-ng php trn -c
trnh by theo ch chng t k ton - Ban hnh
theo Quyt nh s 186 ngy 14/3/1995 ca B ti
chnh.
Nu mi quan h gia k ton chi tit vt liu vi
vic la chn v p dng:
- Ph-ng php nh gi vt liu
- Ph-ng php k ton k khai th-ng xuyn hay
k khai nh k.
(D cho ti ny khng cp ti ni dung hch
ton tng hp nh-ng h thng s chi tit v s tng
hp l mt h thng s cn t chc).
Vi mi ph-ng php k ton chi tit vt t- th-ng i
vi ph-ng php tng hp v vic nh gi t-ng ng.
Chi tit

Tng hp

K ton chi tit vt ttheo ph-ng php th song


song

Ph-ng php k khai


th-ng xuyn

K ton chi tit vt ttheo ph-ng php s LC


K ton chi tit vt t-

Ph-ng php k khai

theo ph-ng php s s d-

nh k.

Trn Th Hng Hnh - Lp TK 13B

42

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

L-u : Vi ph-ng php s lun chuyn i vi phn


tng hp ph-ng php k khai nh k tp hp s
lun chuyn ph hp vi k kim k (thng, qu, nm).
S s d- vn c th dng vi ph-ng php k khai
th-ng xuyn.
Ph-ng php th song song v ph-ng php s lun
chuyn vt t- th-ng tnh theo gi thc t.
Ph-ng php s s d- th-ng theo gi hch ton cui
k theo bng k s 3 phn b.
(Ph-ng php k khai th-ng xuyn, ph-ng php k
khai nh k v cch tnh gi vt liu theo gi tr
thc t, hch ton -c trnh by mc 2 trong I
phn 1).

Trn Th Hng Hnh - Lp TK 13B

43

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

phn hai
Thc trng v t chc cng tc tp hp chi ph sn
xut v tnh gi thnh sn phm
cng ty xi mng hi phng
I. Tng quan v Cng ty xi mng Hi Phng
1. c im tnh hnh chung ca Cng ty xi
mng Hi Phng
Cng ty xi mng Hi Phng l doanh nghip Nh
n-c, n v thnh vin hch ton c lp thuc Tng
Cng ty xi mng Vit Nam -c thnh lp theo Q s
353/BXD-TCL ngy 09/8/1993 ca B tr-ng b xy dng
ng k kinh doanh s 108194 ngy 15/9/1993 ca Trng
ti kinh t Nh n-c thnh ph Hi Phng.
- Tr s: Trng Knh - Minh c - Thy Nguyn Hi Phng
- Nhim v sn xut kinh doanh: sn xut cung ng
xi mng v khai thc .
- Sn phm sn xut gm:
Xi mng en Porland PCB30, PCB40 biu
tng Con rng xanh s dng cho cc cng trnh
xy dng dn dng.
2. Qu trnh hnh thnh v pht trin ca Cng ty
Xi mng Hi Phng:
Tin thn ca cng ty Xi mng Hi Phng l nh my
xi mng Hi Phng -c khi cng xy dng vo ngy 25
thng 12 nm 1899 trn vng ng ba sng Cm v knh
o H l Hi Phng. y l nh my xi mng ln u
tin ti ng D-ng -c ng-i Php khi cng xy
Trn Th Hng Hnh - Lp TK 13B
44

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

dng. Trong thi k Php thuc xi mng Hi Phng l


c s duy nht ng D-ng sn xut xi mng phc v
chnh cho chnh sch khai thc thuc a ca thc
dn.
Sau -c chnh quyn Cch mng tip qun v -a vo
tip tc s dng .
Nm 1969 nh my -c Rumani gip sa cha v
xy dng mi ba l nung. n nm 1964 vi ton b dy
chuyn 7 l quay nh my sn xut -c 592.005 tn
xi mng l mc cao nht ca nhng nm ha bnh xy
dng.
Nm

1997 do dy chuyn sn xut xi mng qu lc

hu, bi xi mng lm nh h-ng n mi tr-ng thnh


ph, Cng ty xi mng -c Chnh ph quyt nh cho
chuyn i sn xut, u t- xy dng Nh my mi ti
Trng Knh- Minh c- Thy Nguyn- Hi Phng.
Ngy 30/11/2005 l nung clinker ca Nh my xi mng
Hi

Phng

mi

hon

thnh

-a

vo

sn

xut,

ngy

24/11/2006 Nh my c dng hot ng.


Ngy 12/5/2006 h thng ng nghin bao ca Nh
my mi hon thnh -a vo sn xut, dy chuyn nh
my mi i vo hot ng ng b.
Ngy 31/5/2006 h thng nghin xi mng Nh my c
dng hot ng theo thng bo s 866/XMHP-KH ngy
27/5/2006, Cng ty xi mng Hi Phng quyt nh chm
dt ton b hot ng sn xut ca Nh my c ti s
01- -ng H Ni- TP Hi Phng.
Trn Th Hng Hnh - Lp TK 13B

45

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

Thc t sn phm xi mng Hi Phng ni ring v sn


phm xi mng trong n-c ni chung n-c ta trong
tnh trng cung khng p ng cu, mi nm c n-c
thiu 2 triu tn. V vy, Cng ty ang trin khai
thc hin cc ph-ng n m rng th tr-ng nhm
tiu th ht cng xut 1,4 triu tn/nm. Da vo
bng thng k s liu sn xut ca cng ty xi mng ta
thy Cng ty xi mng Hi Phng trong my nm pht
trin nhanh:
Ch tiu

n v

Nm
2004
527.743
535.743

Doanh thu
tr.
Sn l-ng sn
tn
xut
Sn l-ng tiu
tn
532.052
th
Li nhun
tr.
1.460
Np ngn sch Nh
tr.
11.720
n-c
Thu nhp bnh
tr.
1.8883
qun
3. T chc b my qun l ca Cng ty

Nm
2005
511.432
510.213

Nm 2006
446.849
616.585,1

056.717

596.788,9

1.231
11.346

1.048
20.228

1.800

2.13

Gim c Cng ty

P. K hoch

P. KTTC

PG c in

P.KT c in

PG cng ngh

P. KT sn
xut
46

Trn Th Hng Hnh - Lp TK 13B

P. Vt t-

P. an ton

Kho sn phm

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

- Gim c: ch o chung mi hot ng cng ty, trc


tip ph trch cc lnh vc, cng tc t chc nhn
s, lao ng, tin l-ng, cng tc ti chnh k ton
v ni chnh.
Trc tip ph trch cc n v phng TCL, phng
KTTKTC v vn phng.
- Ph gim c ph trch k

thut c in kh thay

mt gim c iu hnh ton cng ty khi gim c i


vng: ph trch lnh vc ATL - mi tr-ng, vt t-,
bo v, qun s PCCN, PCBL km cp nng bc cho cng
nhn. Chu trch nhim v cng tc sa cha duy tu
bo d-ng my mc, thit b nh ca, vt kin trc.
Ph trch cng vic ca Nh my c.
Trc tip ph trch cc n v phng k thut c
in: phng an ton, mi tr-ng, vt t-, tng kho vt
t- thit b, bo v qun s x-ng c kh, x-ng in
t ng ha, x-ng n-c SCCT. Ban x l ti sn Nh
my c v phng qun l quy hoch v u t- xy dng
Nh my c.
- Ph gim c ph trch lnh vc k thut cng ngh
sn xut xi mng, trc tip lnh o, trc tip ch
o, duy tr hiu lc h thng qun l cht l-ng,
tiu chun ISO 9001 -2000 v xy dng h thng qun
l mi tr-ng ISO 14001-2004.
Trc tip ph trch cc n v: phng k thut cng
ngh, phng th nghim KCS, phng iu hnh trung
tm, x-ng m, x-ng l v x-ng nguyn liu.
Trn Th Hng Hnh - Lp TK 13B

47

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

- Ph gim c ph trch lnh vc kinh doanh tiu


th: trc tip ph trch phng th tr-ng, phng kinh
doanh tiu th, chi nhnh Thi Bnh, x-ng nghin
ng bao.
- Ph gim c ph trch u t- xy dng: trc tip
ph trch cc nv, ban qun l d n.
* Cc phng:
- Phng kinh doanh: tip cn v tm hiu th tr-ng,
gip phng k hoch xy dng k hoch sn xut, tiu
th sn phm, k hp ng vi khch hng.
- Phng ti chnh k ton: xy dng k hoch ti
chnh, t chc trin khai s dng vn, kim tra kim
sot tnh hnh ti chnh ca cng ty.
- Phng KCS: kim tra cht lung sn phm, gii quyt
khiu ni, t chc theo di vic cht l-ng sn phm.
- Phng vt t-: theo di tnh hnh s dng, cung ng
vt t- ca ton cng ty.
- Vn phng: gii quyt cc cng vic mang tnh cht
hnh chnh.
* Cc phn x-ng:
- Phn x-ng my : sn xut bn Pate en v trng
theo yu cu ch to cung cp cho l nung.
- Phn x-ng than: T chc sn xut than mn, m bo
cht l-ng, s l-ng theo cc ch tiu k thut
phc v cho nung luyn clinker.
- Phn x-ng l nung: t chc sn xut clinker en v
trng.
Trn Th Hng Hnh - Lp TK 13B

48

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

- Phn x-ng nghin ng bao: t chc sn xut xi


mng en v trng t clinker en v trng. Cung cp
xi mng bt, xi mng bao cho tiu th v khu thnh
phm.
- Phn x-ng c kh:

gia cng ch to, phc hi c

kh cc chi tit, thit b,

my mc.

- Phn x-ng ng lc: sa cha lp t h thng


thit b my mc, phn thit b in trong dy chuyn
sn xut v cung cp in cho ton cng ty.
- Phn x-ng lp rp: lp t my mc, thit b mi,
sa cha phc hi, my mc thit b theo chu k sa
cha ln.
- Phn x-ng sa cha cng trnh xy v l v cc
cng trnh kin trc, nh x-ng, kho tng trong cng
ty.
4. c im tnh hnh sn xut kinh doanh ca cng
ty:
- T chc b my, qun l sn xut kinh doanh
Gm khu vc sn xut rng 5.000m2 vi khong 1.200
cng nhn vin. C 39 phn x-ng phng ban, trong
c 5 phn x-ng sn xut chnh l: Phn x-ng my ,
Phn x-ng l nung, Phn x-ng than, Phn x-ng tho,
Phn x-ng xi mng trng.
Ngoi ra l cc phn x-ng, phng ban h tr:
+ 7 phn x-ng ph tr
+ 3 n v ph trch u vo: Phng vt t-, Tng
kho, on vn ti
+ 7 n v

ph trch tiu th

Trn Th Hng Hnh - Lp TK 13B

49

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

+ 8 phng ban b my qun l ca cng ty.


- c im sn xut kinh doanh:
Sn phm ca cng ty sn xut ra l xi mng, t
nguyn vt liu chnh: xanh, qung st, t en..
qua mt dy truyn cng ngh c quy m ln v phc
tp to ra sn phm l xi mng bao.
Hin nay quy trnh sn xut xi mng ca Cng ty
ang s dng l quy trnh sn xut xi mng theo
ph-ng php -t.
5. Din gii s l-c quy trnh sn xut nh- sau:
vi khai thc t m Trng Knh, kch th-c
250 n 300mm -c chuyn v nh my bng -ng thy.
Dng h thng my ba p nh thnh dm c ht
25mm ri chuyn ti kt nha ca nh nghin. t st
ly t bi sng ca Cm chuyn vo my ba lm cho
nhuyn thnh bn t -c chuyn v my nghin bn
cng vi dm, n-c theo mt n-c bn nht nh qua
h thng np liu. Sau khi nghin c mt hn hp
bn nhuyn mn gi l bn Pt, qua h thng bm,
bn Pt c a v b iu ch v b d tr bng
-ng ng. B bn -c trang b my khuy v h thng
kh nn lm sc bn m bo cho bn Pt lun
lun ng nht. Phng th nghim trung tm c trch
nhim kim tra cht l-ng nguyn liu xc nhn bm
Pt ng tiu chun ch to mi cung cp cho l
nung.
Than Hn Gia c cht bc cao -c -a vo my sy
kh v chuyn v my nghin thnh bt than mn, sau
Trn Th Hng Hnh - Lp TK 13B
50

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

bng h thng bm kh nn v cc -ng ng dn


chuyn v kt cha ca l nung.
L nung c hnh ng lm bng

tn dy chu nhit,

t nm ngang theo mt chch nht nh, u cao v


pha bn Pt, u thp v pha kt cha than mn.
Trong l -c xy mt lp gch chu la v lp cc
thit b trao i nhit. Khi hot ng, thn l t t
quay, than mn -c thi vo t kt cha v chy
khu vc nung luyn. Bn Pt c bm qua h thng
np liu chy vo l, di chuyn dn t u cao xung
u thp, xut hin lin tip mt phn ng l ha v
khi ti khu vc nung luyn c nhit 1.450oC th
xy ra phn ng clinker ha, to thnh vin clinker.
Qua h thng lm ngui, clinker -c chuyn v cc
kt , sau -a sang h thng my nghin
nghin cng vi mt t l thch cao nht nh ra xi
mng.
Xi mng bt -c chuyn v h thng ng bao, kt
thc qu trnh sn xut xi mng.
Do loi sn phm ca cng ty l mt hng xi mng:
xi mng en,xi mng trng, nn nguyn liu s dng ra
chng ch yu l xanh, qung st, thch cao.....
Cc loi NVL ny c c im l s l-ng ln,
cng knh thu mua trn phm vi rng kh khn, vn
chuyn kh, d tht thot, ri vi ra ngoi.
phc v cho sn xut cng ty xi mng s dng
nhiu loi, nhiu th vt t- khc nhau.

Trong

nguyn vt liu chnh -c cng ty s dng ch yu


Trn Th Hng Hnh - Lp TK 13B
51

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

chim 90% trong tng s trng l-ng tinh ca sn


phm, bao gm:
xanh nh xi mng en, xanh nh xi mng
trng, t st, qung st, t qui kh, x ph li
(nguyn khai v qua sng), mu en, thch cao,
vi trng, ct thy tinh, cht tr nghin, khong
ha (CaF2), cao lanh tn mi
Tnh hnh nhp nguyn vt liu chnh l th-ng
xuyn, nhiu hay t ty theo thi im v tnh hnh
ca cng ty. Nguyn vt liu chnh th-ng ngoi
bi rng hoc -c -a trc tip thng v phn x-ng
sn xut. Khi xut ra -a vo sn xut th cn c vo
yu cu, nh mc ca tng phn x-ng do phng k
thut, phng c in xc nhn, vic xut nguyn vt
liu -c tin hnh nhiu ln.
Chnh v vic hch tan v qun l nguyn vt liu
chnh -c tin hnh kp thi.
*

Nguyn vt liu ca cng ty -c phn loi nh-

sau:
+ Nguyn vt liu chnh: xanh, t st, qu
kh, qung st, ph gia, thch cao, cao lanh,
trng, cht tr nghin, bari sunfat
+ Nguyn vt liu ph: v bao, bi, n, gch chu
la, kim loi, bulng, cu, vng m, vng bi, tp
phm, ho cht
+ Nhin liu: than cm, than cht bc, than cc
c, xng, du diezel
Trn Th Hng Hnh - Lp TK 13B

52

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

+ Ph tng: Ph tng cho my mc thit b, cho


ph-ng tin vn ti truyn dn, cho thit b dng c
qun l
+ Na thnh phm mua ngoi: Clinker, xi mng bt
mua ngoi
+ CCDC, bao b lun chuyn, dng cho thu, bo
h lao ng..

- i vi vt liu ph v vt liu khc gip cho


qu trnh sn xut -c tin

hnh bnh th-ng v

ng thi lm tng thm cht l-ng nguyn liu chnh,


cng ty phi s dng thm gn 10.000 loi khc
nhau

nh-:

kim

loi,

bi

n,

tn,

st,

thp,

que

hn....
Loi vt liu ny c mt s t -c nhp qua kho
s dng dn nh- que hn, sm lp t, ph tng
l, ph tng t, vng bi cc loi..... cn th -c
mua v

theo yu cu qun l.

Tt c cc loi vt liu ph v vt liu khc -c


xut thng xung cc phn x-ng v -c k tan tp
trung phn b theo cc i t-ng s dng. Ti cng ty
vt liu ph v vt liu khc -c phn b nh- sau:
- Nhin liu s dng cng ty bao gm cc loi
ch yu l than, du, m, xng. Trong mi loi c
nhiu th hng khc nhau:
Than

Than cm
Than cht bc

Trn Th Hng Hnh - Lp TK 13B

53

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

Du

Du diezel
Du FO
Du nhn
Xng A92, A83, A76
M cc loi

Nhin liu -c s dng trc tip vo chy my


phc v cho quy trnh cng ngh sn xut. Vic cung
cp loi vt liu ny da trn tnh hnh sn xut ca
tng phn x-ng, nu thy s l-ng xin lnh ph hp
vi l-ng thnh phm phi sn xut trong thng th
phng c in k xt duyt, cn nu thy qu nhiu,
khng ph hp th ty theo tnh hnh m gim bt
l-ng cung cp i.
Phng c in k xt duyt da theo nh mc tiu
hao cho tng ph-ng tin, trng l-ng (tn), hoc
tn/km, nh mc cho clinker.
+ Vt liu ph nh- kim loi, bi n, gch chu
la, giy kin, v bao -c nhp, xut theo yu cu
ca cng ty.
+ Ph tng:
* Ph tng sn xut xi mng: l nhng ph tng c
gi tr ln nh- qu gang, -ng ln, rulo, tm lt,
xch l.....
* Ph tng t tu thy: xm, lp, trc c, pit
tng, bnh li, trc khyu, v lng, neo....
Tuy ph tng c nhiu loi khc nhau nh-ng vic
nhp, xut cc loi ny rt t, c nhng loi nhp
vo c nm nh-ng khng s dng, c loi s dng nh-ng
Trn Th Hng Hnh - Lp TK 13B
54

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

khng th-ng xuyn, s l-ng s dng khng nhiu.


Hin nay th-ng khi hng b phn no th d-i phn
x-ng lp phiu bo ngh thay th, sa cha -a
cho phng c in xt dut. Xut loi ny p dng
hnh thc xut thng l ch yu, trong kho hin nay
vn d tr loi ph tng ny nhm m bo tnh cht
kp thi cho sn xut.
+ Vt liu, thit b xy dng c bn: Tn xi mng,
xy dng, g cy chng, ci t l...vt liu ny
th-ng cn n u mua n .
+ Bu lng, vng bi, tp phm, ha cht: Cc loi
tp phmnh- sn, x phng, ....cc loi vng bi.
+ in, vt liu hn: Que hn, ng cao su cch
in,

cc

loi

bng

n,

cp

co

su,

dy

in.....-c nhp, xut theo yu cu s dng, nh-ng


th-ng c d tr m bo tnh kp thi cho sn
xut.
- Cng c, dng c: c rt nhiu kim loi nh- bnh
xy, xng, hp cl trng, cc loi mi khoan, phay,
da, km in, l-i c-a st.....Khong 3 n 4 thng
nhp mt ln, cn xut ty theo nhu cu ca phn
x-ng.
Vi khi l-ng nguyn vt liu v cng c lao ng
nh t-ng i nhiu, s l-ng v chng loi ln i
hi cng tc k tan vt liu v cng c lao ng nh
phi -c xy dng ph hp vi c im ca nguyn
liu s dng, nhm em li hiu qu cao, c bit
trong vic xut dng vt t- cn phi -c hch ton
Trn Th Hng Hnh - Lp TK 13B
55

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

chi tit c th cho tng th, tng loi v cng vic


hch ton cn phi -c tin hnh kp thi khi c nhu
cu s dng cc loi vt t-. Vic theo di xut vt
t- cng chnh xc s gip cho k ton tnh sn phm
cng chnh xc.
Trong nn kinh t th tr-ng hin nay vc qun l
vt t- -c Cng ty thay i ph hp vi tnh cht
chung ca nn kinh t.
Vic mua vt t- do cng ty t tm hiu v tm
ngun mua no c li nht. Vic mua vt t- -c

tun

theo k hoch t ra ca cng ty, theo yu cu ca


sn xut trnh gy lng ph, tn ng vn bi v
khi l-ng vt t-, hng ha d tr trong kho cng t
th vng

quay vn l-u ng cng nhanh v hiu qu

ng vn cng cao hn. Ring v nguyn vt liu chnh


cng ty bao gi cng phi d tr khong 43,2 t ng.
Vic xut vt t- s dng trong sn xut -c da
vo nh mc tiu hao -c tng cng ty xt duyt.
V vy hn ch -c cc hin t-ng tiu cc trong
sn xut. Vi vic s dng vt t- c k hoch, c
nh mc s gip cho phng k ton theo di -c vic
nhp, xut, tn vt t- d dng theo hng thng, hng
qu, v vic tnh gi thnh sn phm -c kp thi v
chnh xc hn trong iu kin hin nay.

Trn Th Hng Hnh - Lp TK 13B

56

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

II. T chc b my k tan vt t- Cng

ty xi

mng Hi Phng
1. T chc b my k ton ca cng ty
K ton tr-ng

K ton
vt
liu

Ti v
tin
l-ng

Cc chi
nhnh

- Tp hp
- Tp hp chi
ph v tnh gi
thnh
- TSCC
- Bo co k
ton

Thnh phm
v tiu
th

K ton dn v
c s

n v hch
ton ph
thuc

- Ti phng ti v: - k tan thng k

ti chnh

ca Cng ty gm 39 ng-i.
- Ban lnh o:
+ K ton tr-ng: iu hnh chung
+ Ph v tng hp: ph trch k tan tng hp, lp
bo co k ton
+ Ph v ti chnh: ph trch thu chi tin v cng
n.
+ Ph v tiu th sn phm.
- 4

t:

+ T tng hp: thc hin phn k ton tng hp v


lp cc bo co k tan cho cp trn v bo co ni
b phc v cho yu cu qun l ca lnh o.
Trn Th Hng Hnh - Lp TK 13B

57

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

+ T vt t-: hch tan chi tit vt t- v cng c


lao ng nh.
+ T ti v: hch ton v thu chi tin, theo di
tin l-ong, BHXH.
+ T tiu th: hch ton v tiu th sn phm
M hnh b my k tan theo hnh thc qun l theo
chc nng.
Ngoi phng k ton ra, mi n v trong cng ty
u c 1 k ton v mt thng k, nhim v ch yu l
v tin l-ng.
2. Bo co k tan ca cng ty.
T ngy 1/10/1994 tr v tr-c cng

ty hch ton

theo hnh thc k ton nht k chng t.


T ngy 1/10/1994 n nay Cng ty hch ton theo
hnh thc k tan s nht k chung.
H thng ti khon p dng theo h thng ti khon
ca ch k ton mi do b ti chnh ban hnh theo
quyt nh s 1205 TC/ CKT.
Cc hnh thc s k tan: Doanh nghip s dng h
thng s theo hnh thc ch k ton mi. ring h
thng s chi tit vn s dng theo hnh thc ch
k ton c. Xem chng t gc l giy xc nhn mt
nghip v kinh t pht sinh nh- phiu nhp kho, phiu
xut kho.Chng t ghi s:
S tng hp -c m ra theo di mt s loi vn
hoc ngun vn no .
S chi tit: -c m ra theo di chi tit cc
i t-ng vt liu, cng n, TSC.
Trn Th Hng Hnh - Lp TK 13B

58

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

S tng hp v s chi tit -c m theo mu nh


n-c quy nh.
Cn c vo chng t gc v chng t ghi s. Mt
mt chuyn ghi vo s nht k, mt mt chuyn ghi vo
s chi tit theo di.
T s nht k phn loi cc bt ton theo ni dung
kinh t chuyn ghi vo s ci mt dng theo nh k.
Cn c vo s ci lp bng cn i s pht sinh, lp
bng cn i k ton, lp bng TKTS. Chng t ban u
v ghi chp ban u tun th theo ch hin hnh.
3. T chc k ton chi tit vt t- ti Cng ty xi
mng Hi Phng
C ba ph-ng php k ton chi tit vt t-:
- K ton chi tit vt t- theo ph-ng php th
song song.
- K ton chi tit vt t- theo ph-ng php s i
chiu lun chuyn.
- K ton chi tit vt t- theo ph-ng php s s
d-.
Vi cng ngh, chng loi sn phm l xi mng en,
xi mng trng, lin quan n c cu vt t-, tnh lng
ph, tnh tit kim (nh- gii thiu phn I) k
ton chi tit vt t- ti cng ty hin nay ang lm
theo ph-ng php s i chiu lun chuyn.
Mi hin t-ng kinh t xy ra trong qu trnh hot
ng sn xut kinh doanh ca x nghip lin quan n
vic xut vt t- u phi -c lp cc chng t k
Trn Th Hng Hnh - Lp TK 13B

59

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

ton kp thi, y v chnh xc, theo ng ch


quy nh.
4. Vi nt v phn mm k ton cng ty ang p
dng:
Hin nay Cng ty xi mng Hi Phng ang s dng
phn mm k ton Fast. Vic ng dng k ton my
khng nhng lm gim nh -c khi l-ng tnh ton m
cn tng -c hiu qu ca cng tc k ton ni
ring, cng tc qun l ti chnh ni chung. K ton
ch cn thc hin mt s cng vic nh-:
- Phn loi, b sung thng tin chi tit vo chng
t gc
- Nhp d liu t chng t vo my
- Kim tra, phn tch s liu trn cc s, bo
co k ton c th -a ra quyt nh ph hp.
My tnh s t ng tnh ton, ghi s k ton chi
tit, tng hp, chuyn s liu t cc s k ton sang
cc bo co k ton.
Sau y l mn hnh giao din ca phn mm k
ton Fast ti Cng ty xi mng Hi Phng:

Trn Th Hng Hnh - Lp TK 13B

60

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

cng tc k ton my t -c hiu qu, cn


phi t chc m ho cc i t-ng cn qun l: vt
t, chng t, ti khon
- Vt t-: Vic m ho vt t- thng qua vic xy
dng h thng danh im cho vt t-.
Ti Cng ty xi mng Hi Phng c s l-ng vt tln (gn 15.000 chng loi) mi loi c 1 danh im
khc nhau. H thng danh im ca cng ty t-ng i
khoa hc: Gm 9 ch s, chia thnh 4 nhm, 3 nhm u
mi nhm c 2 ch s t-ng ng vi vic phn loi vt
t- thnh 3 cp, nhm. Nhm cui cng gm 3 ch s l

Trn Th Hng Hnh - Lp TK 13B

61

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

s th t ca vt t- trong nhm, vt t- no to danh


im tr-c c s th t nh hn.
V d: Vt t- mang m 22.12.01.0001
22 : Nhm vt liu ph, 12: nhm bi, 01:bi
th-ng, 001: S th t ca vt liu trong nhm bi
th-ng.
- Phn x-ng: M phn x-ng ca cng ty gm c 7
k t, vic m ho ca cng ty nh- sau:
PX

001
M

chi tit tn PX: Than

Phn nh n v trc thuc cng ty

M phn x-ng
V d: PX8002: PX My ; PX8003: PX L nung;
PX8004: PX Nghin ng bao
- Chng t: V d: Phiu xut kho: Tu thuc ni
dung ca phiu xut cng ty chia phiu xut kho thnh
4 loi sau:
Loi 2: Xut ni b cho sn xut s dng
Loi 3: Xut iu chuyn kho
Loi 4: Xut tr li ng-i bn
Loi 9: Xut khc.
Trn Th Hng Hnh - Lp TK 13B

62

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

- TKKT: tp hp chi ph sn xut, tnh gi


thnh sn phm, cng ty s dng nhng TK sau: TK 621,
TK 622, TK627, TK 154.Vic m ho nh- sau:
621

2
M

chi tit sp: Bn Pate- xi mng en


M sp: Bn Pate

M TK cp I: CF NVL TT
622

Tn PX: My
Chi tit ni dung TK cp I: Tin
l-ng CN trc tip
M TK cp I: CF nhn cng TT
627

Tn phn x-ng: My
Chi tit ni dung TK cp :Tin
l-ng nhn vin phn x-ng
M TK cp II: Chi ph nhn vin PX
Trn Th Hng Hnh - Lp TK 13B

63

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

M TK cp I: CF sn xut chung
154

M chi tit sp: Bn Patexi mng


en
M tn sn phm: Bn Pate
M loi sn phm: sx chnh
M TK cp I: CF sxkd d dang
Vic thc hin phn hnh k ton chi ph sn xut
v tnh gi thnh sn phm ti cng ty -c thc hin
qua cc b-c:
- Cp nht sn phm d dang
- Cp nht sn phm sn xut trong k
- Bt ton phn b t ng
- Bt ton kt chuyn t ng
- Tnh gi thnh sn phm sn xut
* Theo quy nh ca ch k ton vt t- ban hnh
s ghi r:
- Tt c vt liu nhp kho phi c phiu nhp kho
Trn Th Hng Hnh - Lp TK 13B

64

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

- Tt c vt liu xut kho phi c phiu xut kho


hp l
- Th kho ch xut kho vt liu gip cho nhng
ng-i c thm quyn v giy t hp l nhp vt
liu. C b phn thuc ni b x nghip phi y nhim
ng-i c trch nhim lnh vt t- ti kho v lm giy
t tr-c ( c km theo ch k ca ng-i y nhim lnh
vt t-)

th kho.

- Th kho ch c quyn xut v giao vt liu theo


ng s l-ng, cht l-ng, quy cch ca tng th vt
liu ghi trong phiu xut kho ... Vic nhp, xut
vt t- Cng ty xi mng -c tin hnh:
Vic nhp vt t-:
Theo yu cu sn xut hng ngy ca tng phn
x-ng, phn x-ng c n t hng chuyn n cho
phng vt t-, phng vt t- xin kin ca gim c,
sau cng vi phng k ton i kho st th
tr-ng ca cc vt t- . Khi tm -c i tc, xin
giy bo gi v bo vi

t tng duyt gi.

T ny

gm i din cc phng: phng cung cp, phng k


ton, phng tip th, phng c in, phng k thut.
-c s nht tr ca t duyt gi th phng cung
cp lp

hp ng mua c bn A : bn bn hng v

bn B l cng ty.
Khi hng v Cng ty th c phng cung cp l ng-i
giao hng, phng k ton, c in, k thut l ng-i
kim tra hng v cht l-ng, l-ng, k thut. Nu
Trn Th Hng Hnh - Lp TK 13B

65

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

cc iu kin th lp bin bn kim nhp. Th kho lm


phiu nhp kho, bn cnh

vo th kho.

kho ca Cng ty c mt ch nhim kho ph trch


chung, d-i c cc th kho nh ph trch cc loi vt
t- c phn loi t-ng ng vi vic phn loi vt t trn phng k ton ca cng ty.
Khi loi vt t- no -c nhp khi th th kho ph
trch loi vt t- lm cng vic nhp kho hng ha
m cng ty mang v.
Phiu nhp kho -c

th kho vit thnh 3 lin,

mt lin gi li cui thng gi ln phng k ton


cui thng k tan cng ty hch ton, mt lin -a
ln cho nhn vin i mua hng thuc phng cung cp
thanh ton, mt lin l-u tng kho.
VD: nhp khong ha CaF2 thuc loi nguyn vt
liu chnh ca cng ty.
Biu 01
n v:.........................
S: 1131
Biu s 2- VT

phiu nhp vt tNgy 18 thng 3 nm 2007


N

- Nhp ca: Lin on a cht 10


- Theo ha n ......s 20625 ngy
.....thng.....nm.........................
Trn Th Hng Hnh - Lp TK 13B

66

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

- Bin bn kim nghim s 20625 ngy


.....thng.....nm.................
- Ngun nhp:............................... nhp vo
kho..............................
Tn nhn
TT

hiu, quy
cch vt

VT

vt
t-

tA

S l-ng

Theo

Thc

chng

nhp

n gi

Thnh tin

CaF2
Toa

tn

30,01

30,01 1.000.000 30.010.000

tn

32,77

32,77 1.000.000 32.770.000

132142
231024
Cng

62,78

62.780.000

Bng ch: Su m-i hai triu, by trm tm m-i nghn


ng chn.
Nhp, ngy ........thng.........nm ................
Ph trch

K ton

Ng-i giao

Th kho

n v

Cn c vo phiu nhp tng kho vo th (s trnh


by mu th phn xut vt t-) trn phng k ton
theo nh k 5 ngy mt ln k ton vt t- xung kho
ly phiu nhp v vo s nhp vt t-.
Vi mi loi vt t- c mt s nhp t-ng ng, s
-c m cho mt nm, sau mi thng tnh tng cng.
Trn Th Hng Hnh - Lp TK 13B

67

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

Cn c vo s liu trn s nhp vt t- k tan vo


s i chiu lun chuyn .
Gi ca vt t- nhp kho = gi thc t trn ha n
+ chi ph thu mua + hao ht theo nh mc (nu c).
T s chi tit nhp vt t- vo s ci np cho
tng hp.
Khi hng v nhp kho ghi
N

TK 151, 152, 153.


C TK 632

Vic xut vt t-:


- Hng thng theo nh k 5 ngy mt ln k tan
vt t- xung kho ly phiu xut vt t- .
- Phiu ny l phiu do phn x-ng xin lnh vt t d-i kho -c th kho pht hng.
Mt phiu hp l l phiu c y cc ch k:
+ Ca lnh o b phn s dng
+ Th kho vt t+ Ng-i duyt, cp vt t- theo k hoch thuc phng
c in, nu m l vt t- quan trng phi duyt gim
c.
+ Ng-i nhn (th kho phn x-ng)
Nu tng kho cng ty c l-ng hng m phn x-ng
xin lnh s k duyt vo cc phiu theo di v
th kho pht hng.
Nu thiu mt trong nhng iu kin trn th phiu
xut khng hp l v k ton vt t- khng chtp
nhn hch ton.
Trn Th Hng Hnh - Lp TK 13B

68

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

Cn c vo kh nng nh l-ng v kim m ca


vt t- m cng ty xy dng 2 h thng kho khc nhau:
nhng vt t- d nh l-ng, kim m (nh-: bi, n,
bulng, cu...) -c bo qun ti kho cng ty, vt tkh nh l-ng kim m (nh-: t st, vi, thch
cao...) -c ct tr ti kho phn x-ng( hay kho bt
bi) do phn x-ng qun l.
* i vi vt t- thuc kho cng ty:
Cc phn x-ng cn c vo nhu cu s dng nguyn
vt liu cho sn xut, cn b phn x-ng lp Giy xin
lnh vt t-, trong ghi r loi vt t- cn xut, s
l-ng, chng loi, mc ch v b phn s dng ri
thng qua Phng k thut chuyn ngnh xc nhn v nhu
cu. Sau khi -c gim c duyt th chuyn cho phng
k ton lm cn c lp Phiu xut vt t-. Phiu xut
vt t- -c vit thnh 3 lin: 1 lin l-u gc ti
phng k ton ( cng Giy xin lnh vt t-), 1 lin
chuyn xung Tng kho lm cn c xut kho, 1 lin do
b phn lnh vt t- gi. Sau 7 ->10 ngy, th kho
chuyn Phiu xut vt t- cho k ton lm cn c nhp
d liu vo my.
*i vi vt t- thuc kho phn x-ng:
Trong thng -c -a vo s dng theo k hoch
sn xut, cui mi thng kt ton kim k, tin hnh
tnh ton lp Bng cn i s dng vt liu c ch
k ca x-ng ln phng k thut thm nh, sau
Trn Th Hng Hnh - Lp TK 13B

69

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

trnh gim c hoc ph gim c k duyt, ri chuyn


qua phng k ton lm cn c vit phiu xut vt t-.
Mi loi vt t- xut kho -c vit vo 1 phiu. Sau
y l 1 mu phiu xut:
n

Mu s:

04 - VT

a ch: Phn x-ng Nghin ng bao

s 1141 BTC 11 -95


Phiu
xut vt t-

62141 152115
S 000001
Ngy 30 thng 11 nm 2004

B phn s dng vt t-: Nguyn Vn ng


L do xut: Sn xut thng 11/2004
Xut ti kho: Kho bt bi
Tn,
hiu,

nhn

M s

quy

cch vt tX Ph Li

21.15.
00.

S l-ng

Yu

Thc

tnh

cu

xut

tn

487.0

487.02

20

n Thn
gi h
tin

011

PT b phn s dng
nhn

PT phng cung tiu

Ng-i

Th kho
Cn c vo phiu xut kho do th kho gi ln, k

ton tin hnh nhp d liu vo my : T mn hnh


giao din, chn k ton vt t- -> chn

Phiu xut

kho. Mn hnh nhp d liu nh sau:


Trn Th Hng Hnh - Lp TK 13B

70

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

Phiu xut vt t sau khi nhn: Lu s c lu


vo Nht k chung, s ci TK 152, Bng tng hp nhp,
xut tn vt t-, Bng tng hp xut vt t-, Bng phn
b nguyn vt liu...
Khi nhp s liu trn phiu xut ch cn nhp ch
tiu s l-ng, cn tr gi xut kho ca vt t- l do
my tnh t ng tnh ton vo cui thng theo cng
thc -c lp trnh sn:
+ Tr-ng hp vt t- xut dng cho sn xut, n
gi v tr gi vt t- xut kho -c tnh theo ph-ng
php bnh qun gia quyn:

Trn Th Hng Hnh - Lp TK 13B

71

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

gi

TGTT ca vt t- tn u k + TGTT cu vt
t- nhp trong xut

xut

S l-ng vt t- tn u k

kho

vt t- nhp trong k

TGTT xut kho

S l-ng

n gi vt t- xut kho

l-ng vt t- xut dng


+ Tr-ng hp vt t- xut cho cc n v ph thuc
th tr gi xut kho -c tnh theo ph-ng php ch
danh.
V d: Trong thng 11/2004, c s liu sau:
-

Gi

tr

Ph

Li

tn

thng

l:

27.171.200, s l-ng: 260 tn.


-

Gi

tr

Ph

Li

nhp

trong

thng:

37.493.833, s l-ng: 440 tn.


- L-ng x Ph li xut dng cho sn xut l
487,02 tn.

n gi xut ca X Ph Li l:
27.171.200

37.493.533

92.378.19 / tn
260
Tr gi x Ph Li xut kho

487,02 =

440

92.378,19 x

44.990.026

- Cc phiu xut vt t- -c th kho ly s liu


vo th kho.
Qua y gip cho cng ty bit -c trong thng
cng ty xut -c bao nhiu tn tn 1 ly. Sau
Trn Th Hng Hnh - Lp TK 13B

72

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

li phi xp theo phn x-ng bit trong thng phn


x-ng

than,

phn

x-ng

tho,

phn

x-ng

xi

mng

trng... lnh -c bao nhiu tn mt hng. Trn c


s ny hch tan vt t- cho tng phn x-ng ln
bng k xut vt t- theo n v lnh, t y vo bng
tng hp k xut vt t-.
T bng tng hp vo s ci cui thng chuyn
cho t tng hp.
T s k xut (k xut tng loi vt t-) vo s
lun chuyn.
Qua s lun chuyn k ton vt t- s bit s pht
sinh trong thng gm c phn nhp xut t c s dcui thng.
Nu phiu xut thuc nh k 10 ngy u, gia hoc
cui thng th trn phiu phi ghi r phiu xut 10
ngy gia (u hoc cui ) thng 5/2007
+ d-i kho: cn c vo phiu xut th kho vo th
kho. C loi vt t- khi nhp v th nhp vo lun vo
kho phn x-ng trc tip xut sn xut, c loi
vt t- th nhp v tng kho Cng ty ri sau mi
xut v kho ca phn x-ng.
V d : xanh th nhp trc tip v phn x-ng
my , khi xut th th kho ca phn x-ng ghi phiu
xut chuyn thng ln phng k tan cng ty theo nh
k khng phi qua Tng kho chnh ca Cng ty na.
Cn nhng mt hng kho chnh Cng ty khi xut kho
cc phn x-ng s dng th th kho ghi phiu xut vo
th kho.
Trn Th Hng Hnh - Lp TK 13B

73

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

V d nh-: Qung CaF2 khi xut cho phn x-ng my


s dng th th kho kho chnh ca Cng ty ph
trch mt hng ny lm phiu xut v t cn c vo
th kho.
Mi loi hng -c lp mt th kho, th th-ng -c
dng trong mt nm.

Trn Th Hng Hnh - Lp TK 13B

74

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

Biu 04
n v:..............

Mu s: 10-VT

S: .........
T s: .........

th kho
Th lp ngy.....thng....nm 199....
K ton tr-ng

Tn nhn hiu
quy cch vt t- sn
phm

TT
A

Chng t
S Ngy
B
C

Trch
yu
D

VT

Ngy
nhp
xut
E

M vt
t-

D tr
ti a

D tr
ti thiu

S l-ng
Nhp

Xut

Tn

K xc
nhn ca
k ton
4

Ban hnh theo Q s 200-TCTK/PPG ngy 24 thng 3


nm 1983 c

Nht k chung
T ngy 1/3/2007-31/3/2007
VT: ng
Chng t
S
N
Din gii
1
2/3 Chi tin mt mua thuc n

4/3 Mua mi n VE0


(17g/qu = TG)

SHTK
N
C
152
133
111
152
133

Trn Th Hng Hnh - Lp TK 13B

S pht sinh
N
42.692.425
4.269.242

46.961.667
9.955.120
995.512

75

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng
112
3

Mua kp in k8-QP ch-a thanh


10/3 ton

10.950.632

152
133

14.284.500
1.428.450
331

18/3 Nhp thch cao

152

15.712.950
787.212.950

111
Nhp qung CaF2

787.212.950

152

62.780.000
111

27/3 Mua ngoi clinker

152
133

62.780.000
3.947.911.367
394.791.136

112
6

27/3 Mua ngoi bt xi mng

152
133

4.342.702.503
3.207.036.800
320.703.680

112
26/3 Xut qung CaF2

3.527.740.480

621

60.815.117
152

60.815.117

28/3 Xut vt liu ph cho SXSP


- Xut v bao

621

2.743.359.264
152

29/3

2.743.359.264

Xut nhin liu cho SXSP

- Than cm

621

3.232.497.870
152

- Than cht bc

621

- Du FO

621

3.232.497.870
562.118.445

152

562.118.445
29.552.130

152
Cng pht sinh

29.552.130
15.422.404.008 15.422.404.008

Trn Th Hng Hnh - Lp TK 13B

76

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

Cui thng, k ton lp s ci ti khon:

S ci TK tng hp 152
T ngy 01/3/2007 30/3/2007

D- u k: 1.550.960.000

TK i ng

S pht sinh
N
C

Din gii

1111

Chi tinmt

1121

Chi tin gi

9.955.120

Ch-a thanh ton

4.284.500

331

242.692.425

1111

Chi tin mt

787.212.950

1111

Chi tin mt

62.780.000

1121
1121
62111

Chi tin gi
Chi tin gi
Xut qung cho SXSP

62111
62111

Xut VLPcho SXSP


Xut nguyn vt liu cho SXSP
Cng pht sinh
D- cui k

3947911367
3.207.036.800
60.815.117
2.743.359.264
3.824.168.445
8.261.873.162 6.628.342.826
3.184.490.336

Cui thng k ton vt t- gi s ci ln b phn


tng hp ln bng cn i s pht sinh. Bng k
xut vt liu cng -c chuyn ln t tng hp vo
s nht k chung ca Cng ty v tnh gi

thnh

sn phm.

Trn Th Hng Hnh - Lp TK 13B

77

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

i vi vt t- qua kho lm tng hp theo ph-ng


php k khai th-ng xuyn. Cn vt t- bt bi theo
ph-ng php k khai nh k.
Tnh s d- cui thng sau = S nhp trong thng sau
+ S d- cui thng tr-c - S xut trong thng sau.
S d- cui thng khc cng tnh nh- vy.
-

Cng ty XMHP

kim k vt t-

nh k theo qu.

Vic tnh gi ca hng xut dng cn c vo 2 yu


t sau:
1. Gi thc t mua v nu s dng ngay, cch ny
th-ng tnh cho TK1521- Nguyn vt liu chnh, TK
1523- Nhin liu chnh., TK1522- vt liu ph
L-ng tn K + Nhp
Ph-ng php bnh
qun

trong k
Sn l-ng (tn K + nhp
trong k)

V d: tnh ra l-ng xut thp tm 5 ly trong thng


2.
Thp tm 5 ly tn u k 500kg vi 4.500/kg
Thnh tin = 500 x 4.500 = 2.250.000d
Trong thng 2 mua v 2.000 kg
Thnh tin 2.000 x 4.100

vi 4.100/kg

= 8.200.000

2.250.000 +
Gi bnh
qun

8.200.000

2.500

Trn Th Hng Hnh - Lp TK 13B

4.180
/kg

78

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

Trong thng xut 2.200 kg


Thnh tin = 2.200 x 4.180 = 9.196.000
Ring hng tn kho ng khi hng gm tt c
loi vt liu khng s dng cho SX -c ( nh- lc
hu v k thut, mt phm cht.....)
Ghi

N 159
C 151, 152, 153

-c lnh bn, khi bn ghi

C 159

Phn III. Mt s tn ti v kin ngh thc hin


I. Nhng tn ti ca Cng ty trong k ton chi
tit vt t-.
Tri qua gn 100 nm xy dng v pht trin c
nhng b-c thng trm n nay Cng ty xi mng Hi
Phng pht trin khng ngng c v chiu rng ln
chiu su. Vi kinh nghim trnh qun l kinh t
gii, i ng cng nhn lnh ngh Cng ty xi mng Hi
Phng lun ng vng trn th tr-ng v ngy cng
pht trin cng vi s ln mnh ca Cng ty th h
thng qun l ni chung v b phn k ton ni ring
c bit l khu hch ton chi tit vt liu khng
ngng -c hon thin.
Nhn chung cng tc k tan cng ty phn no
p ng -c yu cu qun l, pht huy -c vai tr
Trn Th Hng Hnh - Lp TK 13B
79

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

ca k tan trong vic gim c bng tin i vi


hot ng sn xut kinh doanh ca cng ty. Khi p
dng ch k ton mi, l mt trong nhng n v
lm th im cng ty khng khi gp nhng kh khn.
Nh-ng vi trnh , nng lc ca cn b cng nhn
vin nhanh chng p dng ch k ton mi vi
vic hch tan c hiu qu. H thng s sch theo
ng mu biu quy nh theo ch k ton mi.
Ring k ton vt t- c -u im:
1. Tp hp cc s liu, chng t ph hp vi yu
cu ca ngnh, cho php vic tp hp chi ph -c
nhanh chng.
2. Vic hch ton ban u x nh -c s l-ng
tng loi vt liu s dng, to iu kin thun li
cho vic kim tra tnh hnh thc hin nh mc chi
ph. Cng vic lun i ng tin , kp thi v
chnh xc.
3. Do p dng ph-ng php s i chiu lun chuyn
m k ton chi tit vt t- Cng ty xi mng Hi
Phng lun bm st -c s l-ng vt t-, cc nghip
v k tan pht sinh mt cch chnh xc. S liu t
chng t n s sch n khp.
Tuy nhin, bn cnh nhng -u im nu trn,
vic t chc k tan chi tit vt t- Cng ty xi
mng Hi Phng vn cn tn ti mt s hn ch.
Mt s nguyn vt liu chnh ca Cng ty nhn
chung

trng

l-ng

nh-

xanh,

thch

cao,

than....nn kh vn chuyn, d gy tht thot trong


Trn Th Hng Hnh - Lp TK 13B
80

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

lc vn chuyn. Khi -c nhp v th-ng kho bi


rng, kh bo qun.
II. Kin ngh:
1. Nhng bi nguyn vt liu nn c bt che
trnh m-a, nng, bo gi. Bo v, bo qun phi cht
ch trnh tht thot hao ht. Trong qu trnh vn
chuyn trnh ri vi gy tn tht,lng ph
2. Trong khu thu mua vt t- hng ha cn cn i
li trnh c vt t- d tr qu nhiu, iu ny s
gy ng vn, gim hiu qu s dng vn l-u ng.
Bn cnh vt t- b tn ng lu cht l-ng s b
gim.
3. Khi xut dng cc ph tng sn xut c gi tr
ln, thi gian s dng di nh- tm lt, gal l, gim
tc l phi c hch ton vo ti khan 142 chi ph
tr trc theo di v tin hnh phn b dn vo
gi thnh.
4. Cc phn x-ng lnh vt t- t kho v n v
phi m th kho v s chi tit theo di , lp bo co
quyt ton vt t-, lp bo co xut nhp tn kho ti
phn x-ng ,vt t- s dng khng ht phi nhp li
kho, khng -c tn vt t- ti n v tr nhng
vt t- cn thit phi d phng, nh-ng phi c s ng
ca lnh o cng ty
Qua thi gian thc tp ti cng ty, em tin rng
vi i ng cn b nhn vin k tan c trnh
chuyn mn nghip v gii, c

tinh thn trch nhim

cao, nng ng sng to trong thc t cng tc v


Trn Th Hng Hnh - Lp TK 13B
81

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

lun tip thu s i mi v cng ngh thng tin, cng


tc k tan ni chung v cng tc k tan vt liu
ni ring ca cng ty s ngy cng -c cng c v
hon thin, l iu kin thc y sn xut kinh doanh
ca doanh nghip ngy cng pht trin.
Hi Phng, ngy......thng.....nm 2007

Nhn xt ca gio vin


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Trn Th Hng Hnh - Lp TK 13B

82

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

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Trn Th Hng Hnh - Lp TK 13B

83

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

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Trn Th Hng Hnh - Lp TK 13B

84

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

Nhn xt ca cng ty
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Trn Th Hng Hnh - Lp TK 13B

85

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

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Trn Th Hng Hnh - Lp TK 13B

86

Chuyn : T chc k ton chi tit vt t vi vic nng cao


trch nhim qun l vt cht Cng ty xi mng Hi Phng

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Trn Th Hng Hnh - Lp TK 13B

87

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