Professional Documents
Culture Documents
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
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
43
4445
4557
5859
5960
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
tng s tin
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
th nguyn vt liu v s
ty xi mng Hi Phng,
nh- vy,
phm
vi cp
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
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
chnh:
sn
phm
ca
ngnh
cng
Nhin liu c th tn
ti th rn (than, ci), th
hp trong vic t
hiu qu cc loi vt
liu.
trnh nhm ln gia cc th vt liu cng mt
loi k
Tn nhn hiu,
quy cch
VT
n gi
hch
ton
Ghi
ch
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
vi VL
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
Tr gi hch ton
ca VL, CCL xut
trong thng
H s gi
VL, CCL nh
13
ph vn chuyn, chi
tin t
nh gi chng theo gi
nh ca
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
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:
15
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
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
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
Tr gi hch
ton ca VL
(CCL nh) xut
dngtrong thng
H s gi
VL, CCL nh
18
tn kho) khng
thc hin (khng
hnh
nhp
xut
tn
nguynvt
liu
hng
ha,
19
Cc TK 151, 152,
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
21
- Cc n
chc nng
tnh hnh v ch o sn
hp
tr n khu s dng.
Trong khu u ( thu mua, bo qun, d tr cho sn
tht
26
t- theo
27
28
S th chi
tit vt
liu
Th kho
Bng tng
hp
Phiu xut
29
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
Tn
3
K xc
nhn ca
k ton
4
30
tn kho tng
31
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
S:
...............
N:...............
C:...............
TT
A
S l-ng
M
s
VT
Theo
chng
t
1
Thc
nhp
n gi
Thnh
tin
32
Cng
Th kho
(k, h tn)
(k, h tn)
(k, h tn)
33
Mu s 02-VT
Ban hnh theo Q s 186-TC/CKT
Ngy 14 thng 3 nm 1995
ca B ti chnh
S:
...............
N:...............
C:...............
- H tn ng-i nhn
hng................................a ch (b phn)
.....................
L do
xut:................................................
.....................................................
....
.....................................................
.....................................................
.................
Xut ti
kho:.................................................
.....................................................
TT
S l-ng
M
s
VT
Yu
cu
Thc
nhp
n gi
Thnh
tin
35
Cng
Ph trch cung
tiu
(k, h
Ng-i nhn
hng
(k, h tn)
Th kho
(k, h tn)
tn)
36
37
38
- 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
nghip.
39
Phiu
nhp
Th kho
Phiu
xut
Bng k nhp
S i chiu lun
chuyn
Bng k xut
40
Phiu nhp
Th kho
Phiu
xut
S s d-
Tng hp
nh k.
42
43
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
Phng
mi
hon
thnh
-a
vo
sn
xut,
ngy
45
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
P. Vt t-
P. an ton
Kho sn phm
thut c in kh thay
47
48
my mc.
ph trch tiu th
49
tn dy chu nhit,
Trong
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
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.
Than cm
Than cht bc
53
Du
Du diezel
Du FO
Du nhn
Xng A92, A83, A76
M cc loi
cc
loi
bng
n,
cp
co
su,
dy
tun
56
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 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:
57
ty hch ton
58
59
60
61
001
M
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
2
M
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
M TK cp I: CF sn xut chung
154
64
th kho.
T ny
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
vo th kho.
66
hiu, quy
cch vt
VT
vt
t-
tA
S l-ng
Theo
Thc
chng
nhp
n gi
Thnh tin
CaF2
Toa
tn
30,01
tn
32,77
132142
231024
Cng
62,78
62.780.000
K ton
Ng-i giao
Th kho
n v
67
68
69
Mu s:
04 - VT
62141 152115
S 000001
Ngy 30 thng 11 nm 2004
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
Ng-i
Th kho
Cn c vo phiu xut kho do th kho gi ln, k
Phiu xut
70
71
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
S l-ng
n gi vt t- xut kho
Gi
tr
Ph
Li
tn
thng
l:
Gi
tr
Ph
Li
nhp
trong
thng:
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
72
than,
phn
x-ng
tho,
phn
x-ng
xi
mng
73
74
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
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
SHTK
N
C
152
133
111
152
133
S pht sinh
N
42.692.425
4.269.242
46.961.667
9.955.120
995.512
75
10.950.632
152
133
14.284.500
1.428.450
331
152
15.712.950
787.212.950
111
Nhp qung CaF2
787.212.950
152
62.780.000
111
152
133
62.780.000
3.947.911.367
394.791.136
112
6
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
621
2.743.359.264
152
29/3
2.743.359.264
- 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
76
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
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
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
thnh
sn phm.
77
Cng ty XMHP
kim k vt t-
nh k theo qu.
trong k
Sn l-ng (tn K + nhp
trong k)
vi 4.100/kg
= 8.200.000
2.250.000 +
Gi bnh
qun
8.200.000
2.500
4.180
/kg
78
N 159
C 151, 152, 153
C 159
trng
l-ng
nh-
xanh,
thch
cao,
82
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Trn Th Hng Hnh - Lp TK 13B
83
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Nhn xt ca cng ty
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Trn Th Hng Hnh - Lp TK 13B
85
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Trn Th Hng Hnh - Lp TK 13B
86
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87