Bo co thc tp tt nghip

SVTH: Dng Th Thoan

B GIO DC V O TO TRNG I HC ..... KHOA ....

TI:

K TON NGUYN VT LIU CNG TY XY LP V THNG MI HP LC

Ging vin hng dn : Sinh vin thc hin : Lp : MSSV :

.................................... .................................... .................................... ....................................

GVHD: Tn N Hng Dung

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SVTH: Dng Th Thoan

Mc lc
Sinh vin thc hin : ..........................................................................1 MSSV : ....................................................................1 Li m u...............................................................................................................................3 CHNG I: VN L LUN CHUNG V K TON NGUYN VT LIU............5 I.1. KHI NIM, C IM, YU CU QUN L NGUYN VT LIU (NVL).......5 I.1.1. KHI NIM, C IM, YU CU QUN L NVL.........................................5 I.3. PHN LOI NVL ........................................................................................................6 I.4. TNH GI NVL.............................................................................................................7 I.5. K TON CHI TIT NVL...........................................................................................9 I.6. K TON TNG HP NHP, XUT KHO NVL .................................................10 CHNG II: TNG QUAN V CNG TY XY LP V THNG MI HP LC 21 II.1. S HNH THNH V PHT TRIN CA CNG TY.........................................21 II.1.3.CHC NNG V NHIM V CA CNG TY.................................................25 II.2. T CHC B MY QUN L CA CNG TY..................................................27 II.4.2.HNH THC K TON V CC CH K TON CNG TY P DNG. ............................................................................................................................................38 CHNG III: THC TRNG CNG TC HCH TON K TON NGUYN VT LIU CNG TY XY LP V THNG MI HP LC.............................................42 III.1. C IM, PHN LOI, VAI TR NVL CA CNG TY...............................42 III.2. QUN L NVL TI CNG TY.............................................................................43 III.3.TNH GI NGUYN VT LIU TI CNG TY..................................................44 III.4.HCH TON NVL TI CNG TY XY LP V THNG MI HP LC. 45 CHNG IV: MT S NHN XT KIN NGH V CNG TC HCH TON K TON NVL TI CNG TY XY LP V THNG MI HP LC..........................64 IV.2. MT S KIN NGH HON THIN CNG TC HCH TON K TON NVL....................................................................................................................................67 IV.2.2. MT S KIN NGH...........................................................................................68

GVHD: Tn N Hng Dung

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SVTH: Dng Th Thoan

Li m u
Trong nn kinh t th trng, mi doanh nghip mun tn ti v pht trin phi c nhng phng n sn xut v chin lc kinh doanh c hiu qu. lm c iu , cc doanh nghip lun lun phi ci tin v nng cao cht lng sn phm. Do cng tc qun l v hch ton nguyn vt liu c coi l nhim v quan trng hng u ca mi doanh nghip. Nguyn vt liu l i tng lao ng v l phng tin sn sut ca doanh nghip , v vy hiu v qun l s dng c hiu qu chng gip cho doanh nghip tit kim c nhiu chi ph. Mt khc, qun l nguyn vt liu cn gip cho doanh nghip s dng nguyn vt liu tt trong thi cng v trong sn xut bo m sn phm m doanh nghip lm ra ng tiu chun cht lng, k thut ca nh ch cng trnh.Trong nhng nm gn y do s bin ng ca nn kinh t c bit l s bin ng ca gi c th trng thng l tng cao khng lng. V vy m chi ph v nguyn vt tng cao lm nh hng khng nh ti ngun vn lu ng ca doanh nghip v vy vic qun l v hch ton cht ch nguyn vt liu gip cho doanh nghip nng ng hn trong vic gim chi ph gi thnh cc hp ng , nng cao hiu qu sn xut kinh doanh. Chuyn thc tp ca em ti Cng ty Xy lp v thng mi Hp Lc c trnh by thnh 4 phn: Chng I : Nhng vn l lun chung v k ton nguyn vt liu ti cng ty Xy lp v thng mi Hp Lc Chng II : Tng quan v cng ty Xy lp v thng mi Hp Lc Chng III : Thc trng cng tc hch ton k ton nguyn vt liu ti cng ty Xy lp v thng mi Hp Lc
GVHD: Tn N Hng Dung 3

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SVTH: Dng Th Thoan

Chng IV: Mt s nhn xt kin ngh v cng tc hch ton k ton nguyn vt liu ti cng ty Xy lp v thng mi Hp Lc. Thi gian thc tp ti Cng ty, cn c vo l thuyt hc ti trng cng vi s vn dng thc t ti Cng ty Xy lp v thng mi Hp Lc em trnh by mt s hot ng lao ng sn xut v qun l ti Cng ty. Nhng do yu t ch quan v nhn thc v cch nhn nhn ca mt sinh vin thc tp, v vy chuyn ca em s c nhng thiu st nht nh vy em mong mun nhn c s ch bo ca thy c hng dn cng cc c cc ch trong phng k ton ti Cng ty gip bi vit ca em c hon thin. Em xin chn thnh cm n!

GVHD: Tn N Hng Dung

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SVTH: Dng Th Thoan

CHNG I: VN L LUN CHUNG V K TON NGUYN VT LIU

I.1. KHI NIM, C IM, YU CU QUN L NGUYN VT LIU (NVL). I.1.1. KHI NIM, C IM, YU CU QUN L NVL - Khi nim: NVL l i tng lao ng tham gia vo qu trnh sn xut kinh doanh ch to ra sn phm mi. - c im:
o Ch tham gia vo mt chu k sn xut v khi kt thc mt chu k

sn xut th hnh dng ban u ca n b bin i, gi tr ca vt liu b dch chuyn ton b vo gi tr ca sn phm mi.
o Chi ph NVL chim t trng ln t 60-90% trong gi thnh sn

phm mt trong ba yu t ca qu trnh sn xut kinh doanh.

-

Yu cu qun l NVL:
o Phi cn c vo chng t, vo cc loi s sch chi tit t cc

thi im nhp, xut, tn kho.

o Tng cng cng tc i chiu kim tra, xc nh s liu trn s

k ton v trn thc t nhm ngn chn cc hin tng tiu cc.
o nh k phi kim tra s tn kho trong cc kho hng, trong

phn xng sn xut nhm iu chnh kp thi tnh hnh nhp xut, cung cp NVL ngay khi cn. I.2. NHIM V K TON NVL T chc ghi chp,phn nh tng hp s liu v tnh hnh thu mua,vn chuyn,bo qun,nhp,xut,tn kho NVL v s lng,cht lng,chng loi,gi c,thi hn nhm cung cp kp thi v y cho qu trnh sn xut kinh doanh.
GVHD: Tn N Hng Dung 5

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SVTH: Dng Th Thoan

p dng ng n phng php hch ton. Kim tra vic chp hnh ch bo qun nhp xut kho NVL cc nh mc tiu hao.p dng nhng bin php c th nhm theo di kp thi bin ng ca NVL trong kho doanh nghip trnh b ng trong qu trnh cung cp NVL cho sn xut kinh doanh. I.3. PHN LOI NVL NVL chnh: l nhng loi nguyn liu,vt liu khi tham gia vo qu trnh sn xut,th cu thnh thc th,vt cht,thc th chnh ca sn phm.NVL chnh bao gm c nhng bn thnh phm mua ngoi vi mc ch tip tc qu trnh sn xut,ch to sn phm.

NVL ph: l nhng loi vt liu khi tham gia vo qu trnh sn xut khng cu thnh thc th chnh ca sn phm m c th kt hp vi vt liu chnh lm thay i mu sc, tng thm cht lng ca sn phm nh: sn trong cc sn phm g, cc cht ph gia, xc tc trong sn xut ha cht Nhin liu: l nhng th c tc dng cung cp nhit lng trong qu trnh sn xut kinh doanh nh: than, ci g, xng, du Ph tng thay th: l nhng vt t cn d tr sa cha, thay th cc ph tng ca my mc, thit b, phng tin vn ti, cng c, dng c sn xut. Vt liu v thit b xy dng c bn: l nhng loi vt liu v thit b s dng cho cc cng trnh xy dng c bn bao gm: thit b cn lp, cng c, kh c v kt cu Ph liu: bao gm cc vt liu loi ra t qu trnh sn xut v thanh l ti sn c nh, cng c dng cnhng cng c th bn ra ngoi thu hi vn.

GVHD: Tn N Hng Dung

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SVTH: Dng Th Thoan

Cn lu rng cc khi nim trn ch ng khi gn lin vi cc doanh nghip sn xut c th v: vt liu chnh doanh nghip ny li l vt liu ph doanh nghip khc v ngc li Tuy nhin khc phc tt hn yu cu qun l cht ch cc loi NVL,c bit l phc v cho nhu cu x l thng tin trn my vi tnh cn phi lp s danh im NVL trong NVL c chia thnh tng loi, tng nhm, tng th chi tit. S danh im NVL c xc nh trn c s quy nh thng nht tn gi, k hiu m s cho tng nhm, tng vt liu.
S DANH IM VT T

Loi vt t: K HIU Nhm 1 NVL 2 Tn nhn n tnh 4 v n Danh im hiu,quy cch NVL 3

K hiu: 152 gi Ghi ch hch ton 5 6

I.4. TNH GI NVL

I.4.1. TNH GI NVL NHP KHO.

Trng hp NVL. - khon gim gi trit khu thng mi <nu c>.

Gi gc ca vt liu = Gi mua ghi trong ha n + Chi ph thu mua thc t Cc khon thu khng hon li nh: thu nhp khu, thu tiu th c bit c tnh vo gi gc. i vi doanh nghip khng thuc din chu thu GTGT theo phng php khu tr th khon thu GTGT tr khi mua NVL cng tnh vo gi gc.
GVHD: Tn N Hng Dung 7

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SVTH: Dng Th Thoan

Trng hp NVL t ch bin. Trng hp NVL thu ngoi gia cng. cng + Chi ph vn chuyn

Gi gc ca NVL= Gi thc t ca vt liu t ch + Chi ph ch bin

Gi gc ca vt liu=Gi thc t ca vt liu xut gia cng + Tin cng gia

Trng hp NVL nhn gp vn lin doanh. doanh+ Chi ph vn chuyn bc d <nu c>.

Gi thc t ca vt liu=Gi thng nht ca hi ng cc bn tham gia lin

Trng hp NVL do ngn sch nh nc cp. d.

Gi gc ca vt liu=Gi do n v cp thng bo+ Chi ph vn chuyn bc

Trng hp NVL c biu tng. khc <nh chi ph vn chuyn bc d>.

Gi gc ca vt liu=Gi tr hp l ban u+ Cc chi ph lin quan trc tip

Trng hp NVL c thu nht t ph liu thu hi th c nh gi theo thc t <gi c thu tiu th hoc gi c tnh>

I.4.2.TNH GI NVL XUT KHO.

tnh gi vt liu xut kho k ton c th s dng 1 trong 4 cch sau: Phng php bnh qun gia quyn: C th tnh theo gi bnh qun cui thng hoc gi thc t bnh qun sau mi ln nhp. Tr gi thc t vt t tn u k + Tng gi thc t vt t nhp trong k

Gi nhp bnh qun =

GVHD: Tn N Hng Dung 8

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SVTH: Dng Th Thoan

S lng vt t tn u k Do : Gi tr thc t xut kho = n gi thc t

Tng s lng vt t nhp trong k x n lng xut trong k

Phng php nhp trc xut trc (FIFO) Theo phng php ny, khi xut kho tnh theo n gi ca vt liu tn kho u k, sau n n gi ca ln nhp trc, xong mi tnh theo n gi ca ln nhp sau. Do n gi ca vt liu trong kho cui k s l n gi vt liu nhp nhng ln cui cng.S dng phng php ny, nu gi tr vt liu mua vo ngy cng tng th vt liu tn kho s c gi tr ln, chi ph vt liu trong gi thnh sn phm thp v li gp s tng ln. Phng php nhp sau xut trc (LIFO) Theo phng php ny, khi xut kho tnh theo n gi ca ln nhp cui cng, sau mi n n gi ca ln nhp trc . Do m n gi ca vt liu trong kho cui k s l n gi ca ln nhp u tin hoc l n gi ca vt liu tn kho u k. Phng php gi thc t ch danh: Phng php ny p dng cho tng trng hp c th, nhn din c tng loi mt hng theo tng ha n v i vi n v c t loi mt hng v c gi tr ln. Theo phng php ny, gi thc t ca vt liu xut kho thuc l hng no th tnh theo n gi nhp thc t ca l hng . I.5. K TON CHI TIT NVL
I.5.1. CHNG T V S K TON S DNG. I.5.1.1. CHNG T

- Phiu nhp kho. -Phiu xut kho.

GVHD: Tn N Hng Dung 9

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SVTH: Dng Th Thoan

-Bin bn kim k vt t. -Th kho.

I.5.1.2. S K TON S DNG.

- S chi tit vt t - Bng cn i nhp, xut, tn kho.

I.5.2. CC PHNG PHP K TON CHI TIT.

qun l cht ch qu trnh nhp xut, tn vt liu k ton chi tit NVL thng s dng 1 trong 3 phng php sau: - Phng php th song song. - Phng php s i chiu lun chuyn. - Phng php s s d I.6. K TON TNG HP NHP, XUT KHO NVL
I.6.1. THEO PHNG PHP K KHAI THNG XUYN.

c im ca phng php k khai thng xuyn - L phng php theo di v phn nh thng xuyn, lin tc v c h thng tnh hnh nhp, xut, tn kho vt t hng ha trn s k ton. Trong trng hp ny cc ti khon k ton hng tn kho c s dng phn nh s hin c v tnh hnh bin ng tng gim ca vt t hng ha. V vy gi tr ca vt t hng ha tn kho trn s k ton c th c xc nh mi thi im trong k k ton theo cng thc: Tr gi hng tn kho cui k = Tr gi hng tn kho u k + Tr gi hng nhp kho trong + k Tr gi hng xut kho trong k

I.6.1.1.TI KHON S DNG. GVHD: Tn N Hng Dung 10

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hch ton tng hp NVL k ton s dng cc ti khon sau:

-

TK 151: Hng mua ang i ng

- TK 152: Nguyn vt liu

TK 151: Hng mua ang di ng.Ti khon ny phn nh gi tr ca cc loi vt t mua ngoi thuc quyn s hu ca doanh nghip nhng cui thng vn cha v nhp kho ca doanh nghip.

Kt cu:
o Bn n:

- SDK: Tr gi thc t hng mua ang i ng hin c u k - Pht sinh: Tr gi thc t hng mua ang i ng pht sinh trong k - SDCK: Tr gi thc t hng mua ang i ng hin c cui k
o Bn c:

- Pht sinh: Tr gi hng mua ang i ng v nhp kho Tr gi thc t hng mua ang i chuyn bn thng

TK 152: Nguyn vt liu

o Bn n: -

Kt cu: SDK: Tr gi thc t NVL hin c u k Pht sinh: Tr gi thc t ca NVL nhp kho trong k < do mua ngoi, t ch bin, nhn gp vn> Tr gi thc t NVL pht hin tha khi kim k Gi tr thc t NVL tng do nh gi li Tr gi ph liu thu hi c khi gim gi
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- SDCK: Tr gi thc t NVL hin c cui k o Bn c: - Pht sinh: Tr gi thc t NVL xut dng cho cc mc ch trong k Gi tr NVL pht hin thiu khi kim k Gi tr thc t NVL gim do nh gi li Tr gi NVL tr li ngi bn
I.6.1.2. PHNG PHP HCH TON K TON TNG NVL

Mua NVL trong nc: 1. Hng mua v ha n cng v

- i vi doanh nghip np thu GTGT theo phng php khu tr: N TK 152,153 N TK 133 : Gi cha thu : Thu gi tr gia tng

C TK 111,112,331 : Gi thanh ton - i vi doanh nghip np thu GTGT theo phng php trc tip N TK 152,153 2. Ha n v nhng hng cha v N TK 151 N TK 133 C TK 111, 112, 331 - Thng sau khi hng v cn c vo ha n v phiu nhp kho,k ton ghi: N TK 152 C TK 151
GVHD: Tn N Hng Dung 12

: Gi thanh ton

C TK 111,112,331: Gi thanh ton

Bo co thc tp tt nghip

SVTH: Dng Th Thoan

- Nu NVL khng nhp kho m giao thng cho b phn sn xut: N TK 621 : Chi ph NVL trc tip C TK 151: Hng mua ang i ng 3. Hng v nhng ha n cha v <ghi gi tm tnh> N TK 152,153 N TK 133 Khi ha n v: - Nu gi tm tnh > gi ghi trn ha n N TK 111,112,331 C TK 152,153 C TK 133 - Nu gi tm tnh < gi ghi trn ha n N TK 152,153 N TK 133 C TK 111,112,331

: Gi tm tnh

: Thu trn gi tm tnh C TK 111,112,331: Gi tm tnh c thu

NHP KHU NVL N TK 152,153 :Gi nhp khu + thu nhp khu C TK 111,112,331:Tin thanh ton cho ngi bn C TK 3333 :Thu nhp khu

- Thu GTGT hng nhp khu N TK 133 C TK 33312 - Np thu vo kho bc nh nc N TK 3333 N TK 33312
GVHD: Tn N Hng Dung 13

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C TK 111,112 -Chu thu theo phng php trc tip hoc khng thuc i tng chu thu N TK 152,153 C TK 33312 : Thu GTGT hng nhp khu - Nhp kho NVL ch bin hoc mua ngoi gia cng ch bin N TK 152,153 C TK 154 : Chi ph sn xut kinh doanh d dang - Nhn gp vn lin doanh, nhn li vn gp lin doanh bng vt t, hng ha N TK 152,153 C TK 411 <nu nhn gp vn> C TK 222,228 <nu nhn li vn gp> - NVL pht hin tha khi kim k - Trng hp NVL ca n v khc Khi pht hin tha th ghi n: N TK 002 Khi tr li th ghi: C TK 002 - Trng hp NVL ca n v m cha r nguyn nhn N TK 152,153 C TK 3381 X l: N TK 3381 C TK 411,711
K TON GIM NVL

K ton gim NVL 1. Xut dng cho sn xut.

GVHD: Tn N Hng Dung 14

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SVTH: Dng Th Thoan

N TK 621, 622, 627, 641, 642 N TK 241: Dng cho XDCB, sa cha TSC N TK 154: Xut vt t gia cng ch bin C TK 152: Gi tr NVL xut kho 2. Xut kho vt liu nhng bn N TK 632: Gi vn hng bn C TK 152 3. Xut kho NVL gp vn lin doanh - Nu gi do hi ng lin doanh nh gi ln hn gi thc t xut kho N TK 128, 222: Gi do hi ng lin doanh nh gi C TK 152: Gi xut kho C TK 412: Mc chnh lch - Nu gi do hi ng lin doanh nh gi thp hn gi thc t xut kho N TK 128, 222: Gi do hi ng lin doanh nh gi N TK 412 : Mc chnh lch C TK 152: Gi xut kho 4. Khi kim k pht hin thiu - Cha r nguyn nhn ch x l: N TK 1381: C TK 153: - Khi x l: N TK 1388,334,111 N TK 632 C TK 153
I.6.2.THEO PHNG PHP KIM K NH K I.6.2.1.C IM CA PHNG PHP

GVHD: Tn N Hng Dung

15

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Phng php kim k nh k l phng phap hch ton cn c vo kt qu kim k thc t phn nh gi tr hng tn kho cui k ca vt t hng ha. T , tnh gi tr vt t ca hng ha xut kho trong k theo cng thc: Tr gi hng xut kho trong k = Tr gi hng tn kho u k+Tng tr gi hng nhp kho trong k - Tr gi hng tn kho cui k. Theo phng php ny, mi bin ng ca vt t hng ha khng phn nh trn cc ti khon hng tn kho. Gi tr vt t hng ha mua v nhp kho trong k c theo di trn mt ti khon: Ti khon 611 Mua hng. Cui k, doanh nghip tin hnh cng tc kim k xc nh gi tr vt t hng ha tn kho thc t, tr gi vt t hng ha xut kho trong k. Khi p dng phng php kim k nh k, cc ti khon thuc nhm hng tn kho ch s dng u k k ton v cui k k ton Phng php ny p dng cc n v thng mi kinh doanh nhiu loi hng ha, vt t vi quy cch mu m khc nhau, gi tr thp, hng ha, vt t xut dng hoc xut bn thng xuyn.
o u im: n gin, gim nh khi lng cng vic hch ton.

Tuy nhin, chnh xc v gi tr vt t hng ha xut bn hoc xut dng b nh hng ca cht lng cng tc qun l ti kho, ca hng, quy hng.
I.6.2.2. TI KHON S DNG

TK 611: Mua hng

o Bn n: -

Kt cu: y l ti khon chi ph nn khng c s d u k v cui k Kt chuyn tr gi NVL cn tn kho thi im u k

16

GVHD: Tn N Hng Dung

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SVTH: Dng Th Thoan

Gi tr NVL mua vo trong k Tr gi NVL xut dng cho cc mc ch trong k Kt chuyn tr gi NVL tn kho cui k vo cc ti khon lin quan nh: TK 152,153,156

o Bn c: -

I.6.2.3. PHNG PHP HCH TON

Kt chuyn gi tr NVL tn kho u k. N TK 611 C TK 152,153

Mua NVL nhp kho. N TK 611 N TK 133 C TK 152,153

NVL mua v khng ng quy cch, phm cht, ngh gim gi c ngi bn chp nhn. N TK 111,112, 331 C TK 611 - Nu tr li hng cho ngi bn N TK 111, 112, 331 C TK 611 C TK 133

Nhn gp vn lin doanh, c cp trn cp pht. N TK 611 C TK 411, 128

Gi tr NVL hao ht mt mt. N TK 1388

GVHD: Tn N Hng Dung

17

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C TK 611

nh gi tng NVL N TK 611 C TK 412 - i vi NVL tn kho cui k N TK 152,153 C TK 611 - i vi NVL dng cho hot ng sn xut kinh doanh. N TK 621,627,641,642 C TK 611

I.7. MT S TRNG HP V NVL Phn b chi ph mua NVL xut kho

CP phn b NVL = Tng cp thu mua x tng tiu thc cn phn b Thu u vo: TK 133 Thu u vo = Gi mua NVL x T sut thu - i vi hng nhp khu Thu u vo= {gi tr hng NK+thu NK+thu TTB} x t sut thu
K ton NVL tha, thiu: 1) X l hng tha, thiu:

- X l hng tha: Khi hng tha trong khu mua: N TK 152,153: Gi mua <tha cha x l> C TK 3381: Khi xc nh hng tha trong khu d tr N TK 152,153: Gi vn C TK 3381: Hng tha ch x l
GVHD: Tn N Hng Dung 18

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SVTH: Dng Th Thoan

X l hng ha N TK 3381: C TK 711:Tha khng r nguyn nhn C TK 331:Tha do ngi bn xut nhm Nu mua hng pht sinh tha, Doanh nghip gi h bn bn: N TK 002 - X l hng thiu: Khu mua: N TK 1381: C TK 111,112,331: Khu d tr: N TK 1381: C TK 152,153,142,242: Khi x l: N TK 1388: Bt bi thng N TK 632 : Gi vn hng bn N TK 1562: Thiu t khu mua trong nh mc C TK 1381
2) K ton nh gi li NVL

- TK s dng : 412 Khi nh gi tng: N TK 152,153 : C TK 412 : Khi nh gi gim: N TK 412 : C TK 152,153 : X l chnh lch cui k: a. N TK 412 : C TK 411 b. N TK 411 : C TK 412 D phng gim gi NVL:
GVHD: Tn N Hng Dung

N TK 623
19

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C TK 159

GVHD: Tn N Hng Dung

20

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SVTH: Dng Th Thoan

CHNG II: TNG QUAN V CNG TY XY LP V THNG MI HP LC

II.1. S HNH THNH V PHT TRIN CA CNG TY
II.1.1. GII THIU CHUNG V CNG TY.

- Tn cng ty: Cng ty c phn Xy lp v Thng mi Hp Lc - a ch tr s chnh: Th trn Thch H-huyn Thch H-tnh H Tnh - c thnh lp theo Giy chng nhn ng k kinh doanh s: 28.03.000 343 Do S k hoch v u t tnh H Tnh cp ngy 14/12/2006. - Giy chng nhn ng k thu s: 3000 394 416 Do cc Thu tnh H Tnh cp ngy 29/12/2006. - Vn iu l l 11,5 t ng (VND) - Tng s cn b cng nhn vin thuc bin ch ca cng ty c 50 ngi - S in thoai: 0393.845.315 - 0393.845.254 - 0393.845.232 0393.845.545 - M s thu: 3000 394 416 - S Telex (Fax): 0393.845315 - S ti khon: 52010 000 012 777. Ti Ngn hng u t v pht trin H Tnh - S ti khon: 020 1000 441 806. Ti Ngn hng TM CP Ngoi Thng H Tnh Ngnh ngh kinh doanh: - Xy dng cng trnh giao thng,cng nghip v dn dng
-

Cho thu my mc, phng tin vn ti, CCDC,TSC

Thi gian hot ng: V thi hn.

II.1.2.LCH S HNH THNH V PHT TRIN

GVHD: Tn N Hng Dung

21

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SVTH: Dng Th Thoan

Cng ty Xy lp v thng mi Hp Lc c thnh lp ngy 28 thng 07 nm 2009 v giy php kinh doanh s:5800231125 do s k hoch v u t tnh Thi Nguyn cp ngy 28/07/2009,l nn tng pht trin ca xy dng Ph Yn. Cng ty c t cch php nhn,thc hin ch hch toan kinh t c lp,c con du ring v c ti khon ngn hng. T khi thnh lp n nay,cng ty c nhiu bc chuyn bin ng k do bit vn dng,nm bt nhng im mnh cng nh khc phc nhng im yu. Khi bt u i vo sn xut,cng ty ch c nhng khch hng nh,vi s lng n t hng rt khim tn nhng ch vi mt thi gian ngn cng ty thu ht c s lng khch hng ln v n nh. Nhng nm gn y,kinh t th gii v trong nc c nhiu bin ng nhng cng ty vn hot ng n nh,c th qua bng tng hp sau:
Bng bo co kt qu kinh doanh:

Ch tiu Doanh thu thun Li nhun sau thu Thu thu nhp DN Thu nhp LBQ

VT ng ng ng ng/thng

Nm 2009 Nm 2010 3.976.651.726 4.542.279.681 670.461.22 765.825.782 9 253.294.347 1.450.00 0 313.876.237 1.650.000

Nhn xt:

Doanh thu thun: Nm 2010 t 4.542.279.681 ng tng 565.627.955 ng so vi nm 2009, tng ng vi t l tng 14%. Li nhun sau thu: Nm 2010 t 765.825.782 tng hn 95.364553 ng so vi nm 2009, tng ng vi t l tng 14%.

GVHD: Tn N Hng Dung

22

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SVTH: Dng Th Thoan

Thu thu nhp doanh nghip: Cng ty np vo ngn sch nh nc nm 2010 l: 313.876.237 ng, nhiu hn nm 2009 l 60.581.890 ng.

Thu nhp lao ng bnh qun: lng cng nhn nm 2010 l 1.650.000 ng tng 200.000 ng so vi nm 2009, tng ng vi t l tng 14%. Cng ty c phn Xy lp v Thng mi Hp Lc, tin thn l X

nghip xy lp Hp Lc c thnh lp nm 1994 theo Quyt nh s: 1215/Q- UBND ngy 8/9/1994 ca UBND Tnh H Tnh. ph hp vi c ch mi trong thi k hi nhp. Nn thng 12 nm 2006 Cng ty c phn Xy lp v Thng mi Hp Lc c thnh lp. T ngy thnh lp li nay, Cng ty khng ngng pht trin v - Hai nm lin (Nm 2007 v 2008) c Hi ch thp tng bng t c mt s thnh tch sau y: khen; c Tng cc thu Vit Nam tng bng khen ; c Chnh ph tng bng khen; c b ti chnh tng bng khen. - Ngoi ra nm 2008 c UBND Tnh tng Danh hiu n v tin tin - Tham gia tch cc tham gia trong cc hot ng lnh vc t thin do xut sc, c Nh nc tng thng Hun Chng lao ng hng 3. a phng v cc on th ra nh: Xy nh tnh ngha, mi m tnh thng, ng h nn nhn cht c mu da cam, ng h ng bo b lt lt..... - V mt nhn lc, cng ty c c i ng cng nhn vin c trnh cao vi 10 c trnh i hc, 15 ngi c trnh cao ng, v 20 c trnh trung cp v mt lng ln i ng cn b lnh ngh. Ngoi ra cng ty cn to vic lm cho hn 150 lao ng nng nhn ti i phng.
GVHD: Tn N Hng Dung 23

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SVTH: Dng Th Thoan

L mt doanh nghip ngoi quc doanh, tuy c cn b cng nhn vin

nm trong bin ch ca Doanh nghip khng nhiu, song cng vi s n lc phn u ca ton th cn b cng nhn vin v s ch o kp thi, ng n ca Ban lnh o Cng ty cng vi s phi hp cht ch gia chuyn mn vi t chc cng on c s. Trong nhng nm qua Cng ty nhn thi cng nhiu cng trnh ln nh trong v ngoi tnh. hon thnh bn giao a vo s dng, c Ch u t v cc ngnh nh gi thi cng ng tin m bo cht lng k thut v thm m. Mt s cng trnh tiu biu m Cng ty v ang thi cng nh: + ng bao pha Ty, kt cu h tng k thut th 2 bn ng bao pha Ty Thnh ph H Tnh gi thu HT 11B, gi thu 09, gi thu 08 vi tng gi tr: 22 t ng; t... Qua nhn xt trn c th thy c quy m sn xut kinh doanh ca cng ty Xy lp v thng mi Hp Lc ang c m rng, do vy yu cu qun l lao ng v sn xut ti cng ty phi c t chc cht ch hiu qu tng khu sn xut,tng b phn.
GVHD: Tn N Hng Dung 24

+ ng Cm Nam i Vnh Phc x Cm Xuyn c gi tr gn 6 t + ng giao thng trung tm cm x Thch Xun c gi tr 4,5 t + ng in m st Thch Kh c gi tr: 3, 5 t + H cha nc p bn c gi tr: 3,5 t + Nng cp ng tnh l 9 on Cu H c gi tr: 11 t. + Trng mn non phng Trn Ph thnh ph H Tnh c gi tr: 4 t + Nh lm vic trung tm st st Tnh H Tnh c gi tr 6,2 t. + H tng k thut cm trung tm CN x Thch ng c gi tr: 4,3

Bo co thc tp tt nghip

SVTH: Dng Th Thoan

II.1.3.CHC NNG V NHIM V CA CNG TY Cn c giy CNKKD, cng ty Xy lp v thng mi Hp Lc c nhng chc nng v nhim v nh: + Chc nng: Cng ty c phn xy lp v thng mi Hp Lc l n v sn xut kinh doanh hch ton c lp c y t cch php nhn. Cng ty tin hnh hot ng kinh doanh ca mnh trn phm vi gii hn ngnh ngh kinh doanh nng lc ca mnh: + Nhim v: Tm kim cc cng trnh mi, tm ngun u t.... Thi cng cc cng trnh, hng mc cng trnh theo ng n, thit k c ph duyt, p dng ng tiu chun k thut, m bo cng trnh, hng mc cng trnh t cht lng tt, bn, p, thm m. K khai v np thu ng, , kp thi theo lut, quy nh ca Nh nc ra. Thc hin cc ch tiu m cng ty ra v cc c quan c lin quan. m bo i sng cho cng nhn vin ch trong cng ty Phi hp vi cc ngnh chc nng gi vng an ninh chnh tr v x hi trong khu vc - Cc ngnh ngh kinh doanh chnh ca cng ty: a. Xy dng cng trnh dn dng v cng nghip b. Xy dng cng trnh giao thng, thu li, h p, thu in nh c. Xy dng ng dy v trm bin p 35KV tr xung d. Xy dng h thng cp thot nc th v dn dng
GVHD: Tn N Hng Dung 25

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SVTH: Dng Th Thoan

e. Kinh doanh nh ngh, dch v n ung. Sau hn 3 nm hot ng, Cng ty t c nhng kt qu rt ng khch l. Ta c th khi qut mt s ch tiu phn nh kt qu hot ng kinh doanh ca Cng ty trong 3 nm nay gn nh sau: Bng 1.1- Mt s ch tiu phn nh kt qu HKD ca Cng ty trong 3 nm gn y (2009-2011) Ch tiu 2009 1. Tng Ti sn 2. Tng vn ch s hu 3. Tng n phi tr 4. Tng doanh thu 5. Tng chi ph 6. Tng li nhun sau thu 7. Tng s thu np Ngn sch NN 8. Tng s lao ng 9. Thu nhp bnh qun u ngi (ng/thng) T bng s liu ta thy, tt c cc ch tiu trong bng bo co kt qu kinh doanh u tng qua cc nm, s tng ng lot ny chng t hiu qu hot ng sn xut kinh doanh ca cng ty, khng nh cc nh hng chin lc ca cng ty hon ton l ng n.
GVHD: Tn N Hng Dung 26

Nm 17.600.768.01 0 9.549.850.000 6.830.411.684 18.719.177.82 3 18.101.580.00 0 617.597.823 1.512.924.252 100 1.500.000

Nm 2010 2011

Nm

24.619.267.225 25.106.675.387 13.077.281.604 15.183.493.502 11.541.985.621 10.223.181.885 33.336.572.786. 37.631.296.168 32.386.475.602 36.514.951.861 950.097.184 2.500.00.000 150 1.750.000 1.116.344.307 2.712.000.000 170 2.100.000

Bo co thc tp tt nghip

SVTH: Dng Th Thoan

II.2. T CHC B MY QUN L CA CNG TY

II.2.1. T CHC B MY

Tuy mi c thnh lp nhng n nay Cng ty c mt b my qun l thch ng kp thi vi c ch th trng, c nng lc v chuyn mn, qun l gii v lm vic c hiu qu. C cu t chc b my qun l ca Cng ty phn b theo m hnh trc tuyn chc nng, c phn thnh 2 cp: Gim c, cc Ph gim c, cc phng ban ch chun b cc k hoch, a ra Quyt nh v ch o cc i thi cng. Cc i thi cng nhn v thc hin cc quyt nh trc tip ca Gim c hoc ph Gim c chc nng. Cc Phng chc nng cng c th giao lnh cho cc i thi cng nhng ch gii hn trong nhng vn nht nh. NG
HI NG QUN TR I HI C

BAN KIM SOT

S 1.1: T chc b my qun l ca Cng ty

CH TCH HQT KI M GIM C PH GIM C PH TRCH KH-KT

PH GIM C PH TRCH TC

PHNG TI CHNH- K TON

PHNG K THUT

PHNG T CHC HNH CHNH

GVHD: Tn N Hng Dung

I SX1

I SX2

I SX3

I SX4

I SX5

27

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SVTH: Dng Th Thoan

II.2.2. NHIM V CHC NNG CA CC B PHN

- i hi c ng: L c quan qun l cao nht, b phn ny bu ra Hi ng qun tr v ban kim sot, qun l v kim sot mi hot ng ca cng ty. - Hi ng qun tr: L c quan qun l Cng ty, c ton quyn nhn danh Cng ty quyt nh mi vn lin quan n, mc ch, quyn li ca cng ty, tr nhng vn thuc thm quyn ca i hi c ng.Hi ng qun tr gm 6 ngi: ng Nguyn Hu L; ng Nguyn Hu Sn, ng Nguyn Hu Hi, ng Nguyn nh L, ng Dng nh Nui, ng Nguyn Vn Tnh. Hi ng qun tr c cc quyn v nhim v sau: + Quyt nh chin lc pht trin ca Cng ty + B nhim, mim nhim cch chc Gim c v cc cn b qun l quan trng khc ca Cng ty; quyt nh mc lng v li ch khc ca cn b qun l . + Quyt nh c cu t chc, quy ch qun l c cu ni b Cng ty, quyt nh thnh lp Cng ty con, lp chi nhnh vn phng i din v vic gp vn, mua c phn ca Doanh nghip khc. + Trnh bo co Quyt ton ti chnh hng nm ln i hi ng c ng. + Kin ngh mc c tc c tr, quyt nh thi hn v th tc tr c tc hoc x l cc khon l pht sinh trong qu trnh kinh doanh. + Duyt chng trnh, ni dung ti liu phc v hp i hi ng c ng, triu tp hp i hi ng c ng hoc thc hin cc th tc hi kin i hi ng c ng thng qua quyt nh. + Quyt nh mua li khng qu 10% s c phn bn ca tng loi.
GVHD: Tn N Hng Dung 28

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SVTH: Dng Th Thoan

+ Kin ngh vic t chc li hoc gii th Cng ty. Hi ng qun tr thng qua quyt nh bng cch biu quyt ti cuc hp, ly kin bng vn bn hoc hnh thc khc thch hp do hon cnh v vn c th. Mi thnh vin ca Hi ng qun tr c mt phiu biu quyt. - Ban kim sot: Do i hi c ng bu ra, c 3 thnh vin do ng Dng nh Nui lm trng ban. Ban kim sot c cc chc nng v cc nhim v sau: + Ban kim sot thc hin gim st Hi ng qun tr, Gim c trong vic qun l v iu hnh cng ty, chu trch nhim trc i hi ng c ng trong thc hin cc nhim v c giao. + Kim tra tnh hp l, hp php, tnh trung thc v mc cn trng trong qun l, iu hnh hot ng kinh doanh, trong t chc cng tc k ton, thng k v lp bo co ti chnh. + Thm nh bo co tnh hnh kinh doanh, bo co ti chnh bng vn bn. + Xem xt s k ton v cc ti liu khc ca cng ty, cc cng vic qun l, iu hnh hot ng ca cng ty bt c khi no nu xt thy cn thit hoc theo quyt nh ca i hi c ng. + Kin ngh Hi ng qun tr hoc i hi c ng cc bin php sa i, b sung, ci tin c cu t chc qun l, iu hnh hot ng kinh doanh ca cng ty. + Khi pht hin c thnh vin Hi ng qun tr, gim c, Ph gim c vi phm ngha v ca ngi qun l cng ty quy ti iu l Cng ty th phi thng bo bng vn bn vi Hi ng qun tr, yu cu ngi c hnh vi vi phm chm dt hnh vi vi phm v c gii php khc phc hu qu.
GVHD: Tn N Hng Dung 29

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SVTH: Dng Th Thoan

+ Thc hin chc nng gim st ni b v tnh hnh ti chnh qun tr v k ton ti chnh ti Cng ty - Ch tch HQT kim gim c: Hi ng qun tr bu ra Ch tch Hi ng qun tr (Gim c cng ty) Gim c cng ty l ng: Nguyn Hu Sn, l ngi iu hnh cng vic kinh doanh hng ngy ca cng ty, chu s gim st ca Hi ng qun tr v chu trch nhim trc Hi ng qun tr v trc php lut v vic thc hin cc quyn v nhim v c giao. Gim c c chc nng v cc quyn sau: + Quyt nh cc vn d lin quan n cng vic kinh doanh hng ngy ca cng ty m khng cn phi c quyt inh ca Hi ng qun tr. + T chc thc hin cc quyt nh ca Hi ng qun tr. + T chc thc hin k hoch kinh doanh v phng n u t ca cng ty. + Kin ngh phng n c cu t chc, quy ch qun l ni b ca cng ty. + Ch o xy dng k hoch di hn v ngn hn, lnh o tp th cn b nhn vin thc hin cc ch tiu k hoch ca Nh nc giao. + Ch o xy dng v pht trin c s vt cht k thut, cht lng sn phm ca Cng ty. + Phi hp vi cc ph gim c iu hnh v gii quyt cc vn ca cng ty. +T chc ch o b sung thit b, ci tin thit b v xy dng chng trnh tin b k thut hng nm. - Ph gim c ph trch k thut: : Do gim c b nhim (do ng Nguyn nh L m nhn) l ngi chu trch nhim trc Gim c v k
GVHD: Tn N Hng Dung 30

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SVTH: Dng Th Thoan

thut thi cng cng trnh, cc d n, ch o cc i sn xut, i thi cng, cc cng trnh, thit k bin php k thut thi cng, an ton my mc, thit b, b phn cng trnh, xt duyt, cho php thi cng theo cc bin php v yu cu thc hin nghim chnh cc bin php c ph duyt, iu hnh hot ng phng k thut ca cng ty: + T chc ch o xy dng tin sn xut hng ngy, thng cho ton Cng ty, cho tng cng trnh c k kt. + Ch o, theo di, iu chnh v ban hnh thc hin cc nh mc lao ng. + Ch o xy dng k hoch v t chc cung ng vt t, nhin liu, dng c t ngoi v Cng ty. m bo phc v sn xut kp thi, ng b, lin tc. + B tr my mc, thit b, phng thin vn ti phc v cho tng cng trnh. + T chc tt vic vn chuyn vt t, th tc kim tra vt t nhp vo Cng ty, qun l cc kho tng, t chc thc hin ch xut nhp kho, c k hoch qun l vt t khi chuyn v cng trnh chng tham mt mt. Hng qu, nm t chc kim k thanh ton vt t, ch o cc phng chc nng v nh mc tiu hao vt t, xc nh vt t tha thiu khng ng. - Ph gim c ph trch ti chnh: Do Gim c b nhim (do ng Nguyn Hu Hi m nhn), l ngi gip vic cho gim c, gii quyt cc vn v ti chnh trong v ngoi cng ty Cc phng ban tham mu cho Gim c theo ng chc nng, nhim v chuyn mn ca tng phng. - Phng T chc - Hnh chnh. + B tr t chc sp xp lao ng cho hp l.
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SVTH: Dng Th Thoan

+ Xy dng v qun l qu tin lng. + Xy dng nh mc lao ng, theo di thc hin v iu chnh nh mc khi pht hin thy bt hp l. + Thc hin cc ch chnh sch ca Nh nc i vi cn b nhn vin - Lp k hoch tuyn dng, o to, bi dng chuyn mn nghip v cho cn b cng nhn vin. + Gip Gim c iu hnh mi cng vic thuc phm vi hnh chnh trong ni b Cng ty. + T chc thc hin tt cng tc vn th, nh my, phot, theo di n c cc phng, cc i sn xut thc hin ch th, mnh lnh ca Gim c. + Qun l vic s dng con du v t chc b phn lu tr, cng vn, giy t. + Thng trc cng tc thi ua ca Cng ty. + Tip khch v b tr giao dch vi c quan bn ngoi cng ty. - Phng Ti chnh- k ton: + Gip Gim c v lnh vc ti chnh, ng thi c trch nhim trc Nh nc, theo di kim tra gim st tnh hnh thc hin k hoch, cc ch chnh sch ti chnh trong Cng ty. + C chc nng t chc thc hin ghi chp, x l cung cp s liu v tnh hnh kinh t, ti chnh, phn phi v gim st cc ngun vn bng tin, bo ton v nng cao hiu qu ngun vn. - Phng k hoch k thut: C nhim v sau: + Nhn h s thit k, nghin cu bn v.
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Bo co thc tp tt nghip

SVTH: Dng Th Thoan

+ Pht hin nhng sai st trong thit k c nhng kin sa i b sung. + Gim st cc n v thi cng v k thut, cht lng, tin thi cng, lp bin php an ton lao ng. + Bc vt t, nh mc tng cng trnh m cng ty thi cng cho phng k ton, cho cc t trng ca cc i sn xut. + Lm h s nghim thu ca cc cng trnh, h s hon cng... - Cc i sn xut, thi cng: + Tin hnh thi cng cc cng trnh v bo co ln phng k thut, gim c v tin thi cng v hon thnh trch nhim c giao + T chc, iu hnh qun l cc nhn vin, cn b thuc i ca mnh thi cng ng theo thit k v hon thnh. + Chu s ch o chuyn mn ca cc phng chc nng trong cng ty, c bit l cng tc bo h lao ng. Trong i sn xut c 1 ngi lm i trng c trch nhim t chc thi cng cc cng trnh, phn cng cng vic cho nhn vin ca mnh, chu trch nhim trc ban lnh o cng ty. II.3. C IM QUY TRNH SN XUT CA CNG TY Quy tnh cng ngh sn xut l dy truyn sn xut sn phm ca cc doanh nghip.Mi loi doanh nghip c 1 loi sn phm th s c quy trnh cng ngh ring ca loi sn phm .Cng ty Xy lp v thng mi Hp Lc l cng ty sn xut v nhp khu cc loi vt liu xy dng,u thu cc cng trnh xy dng.Cc cng trnh m cng ty xy dng thng c quy m ln,rng khp li mang tnh trng im,lin hon nn quy trnh cng ngh sn xut ca cng ty khng ch l nhng my mc thit b hay dy truyn

GVHD: Tn N Hng Dung

33

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SVTH: Dng Th Thoan

sn xut t ng,m n bao gm c nhng cng trnh u thu,thi cng,bn giao cc cng trnh xy dng mt cch lin hon. C th khi qut quy trnh cng ngh sn xut ca cng ty Xy lp v thng mi Hp Lc nh sau:

Giai on u thu cng trnh: Giai on d thu,ch u t thng bo u thu hoc gi th mi thu n cng ty,cng ty s mua h s d thu m ch u t bn.Cn c vo bin php thi cng h s k thut,lao ng,tin lng ca h s mi thu v cc iu kin khc cng ty phi lm cc th tc sau: - Lp bin php thi cng v tin thi cng. - Lp d ton v xc nh gi b thu. - Giy bo lnh d thu ca ngn hng. - Cam kt cung ng tn dng.

Giai on trng thu cng trnh: Khi trng thu cng trnh,ch u t c quyt nh ph duyt kt qu m cng ty trng. - Cng ty cng ch u t thng tho hp ng. - Lp hp ng giao nhn thu v k kt. - Thc hin bo lnh_ thc hin hp ng ca ngn hng. - Tm ng vn theo hp ng v lut xy dng quy nh.

Giai on thi cng cng trnh:

-

Lp v bo co cc bin php t chc thi cng,trnh by tin thi cng trc ch u t v c ch u t chp nhn.

- Bn giao v nhn tim mc mt bng. - Thi cng cng trnh theo bin php tin lp.

Giai on nghim thu cng trnh:

GVHD: Tn N Hng Dung

34

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SVTH: Dng Th Thoan

- Giai on nghim thu tng phn: Cng trnh xy dng thng c nhiu giai on thi cng v ph thuc nhiu vo iu kin thi tit.V vy cng ty v ch u t thng quy nh nghim thu cng trnh theo tng giai on.Cng ty cng ch u t xc nh gi tr cng trnh hon thnh v k vo vn bn nghim thu cng trnh theo tng giai on ng k trong hp ng,thng th khi nghim thu tng giai on ch u t li ng mt phn gi tr ca giai on tip theo ca cng trnh. - Tng nghim thu v bn giao: Lc ny cng trnh hon thnh theo ng tin v gi tr khi lng trong hp ng,cng ty s thc hin cc th tc sau: Lp d ton v trnh ch u t ph duyt. Ch u t ph duyt v thanh ton ti 95% gi tr cng trnh cho cng ty,gi li 5% gi tr bo hnh cng trnh <hoc thng qua ngn hng bo lnh cho cng ty>.

Giai on thanh l hp ng: L thi gian bo hnh cng trnh ht,cng trnh m bo gi tr hp ng tha thun gia 2 bn.Lc ny cng ty nhn 5% gi tr cng trnh cn li v 2 bn l : ch u t v cng ty k vo vn bn thanh l hp ng k theo quy nh ca php lut,chm dt quan h kinh t gia ch u t v cng ty ti thi im vn bn thanh l c hiu lc.

GVHD: Tn N Hng Dung

35

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SVTH: Dng Th Thoan

II.4. T CHC CNG TC HCH TON K TON CA CNG TY XY LP V THNG MI HP LC

II.4.1.B MY K TON CA CNG TY

- B my k ton ca cng ty c t chc theo m hnh trc tuyn,hch ton va tp trung va phn tn - Phng k ton cng ty c chc nng tham mu cho ban gim c t chc trin khai ton b cng tc ti chnh,thng tin kinh t v hch ton kinh t theo iu l t chc v hot ng ca cng ty,ng thi kim tra,kim sot mi hot ng kinh t ca cng ty theo ng php lut.Phng k ton bao gm 5 ngi: 1 k ton trng v 4 k ton vin.
S B MY K TON

K ton trng

K ton tng hp kim chi ph gi thnh

K ton vt t kim ti sn c nh

K ton ngn hng kim th qu

K ton lng kim thanh ton

K ton trng<trng phng k ton>: chu trch nhim trc cp trn v gim c v mi mt trong hot ng kinh t ca cng ty,c nhim v t chc v kim tra cng tc hch ton n v,ng thi k ton trng c nhim v thit k phng n t ch ti chnh,m bo khai thc s dng c hiu qu mi ngun vn ca cng ty nh
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SVTH: Dng Th Thoan

vic tnh ton chnh xc mc vn cn thit,tm mi bin php gim chi ph,tng li nhun cho cng ty.

K ton tng hp kim gi thnh: chu trch nhim ton b trong vic nhp s liu t cc chng t vo s sch v my tnh.Theo di trn t tng hp cc nghip v kinh t pht sinh theo tng ti khon.Hch ton chi tit v tng hp chi ph pht sinh,tnh gi thnh cho tng cng trnh.Thc hin phn tch hot ng sn xut kinh doanh,t chc lu tr ti liu k ton v lp bo co ti chnh k ton,ng thi ph trch vic thanh ton vi i tc v vay vn ca cc t chc tn dng.Ngoi ra cn thay mt cho k ton trng trong trng hp c bit.

K ton vt t kim ti sn c nh: theo di s bin ng,tnh hnh nhp,xut,tn ca cc loi vt t. ra cc bin php tit kim vt t dng vo thi cng,khc phc v hn ch cc trng hp hao ht,mt mt.ng thi theo di tnh hnh bin ng ca ti sn c nh,tnh v phn b khu hao ti sn c nh cho cc i tng s dng theo ng ch .

K ton tin lng kim thanh ton: kim tra vic tnh lng ca cc x nghip theo ng phng php v thi gian lm vic thc t,theo di v tr lng cho b phn lao ng gin tip ti cng ty,theo di cc khon trch theo lng cho cn b,cng nhn theo ng ch cng nh vic thanh ton cc khon tr cp,bo him x hi cho ngi lao ng trong cng ty. ng thi chu trch nhim thanh ton cc khon cng n,cng nh theo di vic s dng cc ngun lc ca cng ty, n phi tr v ngun vn ch s hu, r sot cc d tr chi

GVHD: Tn N Hng Dung

37

Bo co thc tp tt nghip

SVTH: Dng Th Thoan

tiu m bo ng mc ch,ng yu cu v chnh xc,m bo tin cy cho cc quyt nh, bo co thanh ton.

K ton ngn hng kim th qu: Thc hin cc phn vic lin quan n cc nghip v ngn hng cng th qu i rt tin, chuyn tin, vay vn tn dng ngn hng, kim cng tc thanh ton vi ngi tm ng, vit phiu thu, chi hng ngy. Theo di doanh thu bn hng. - Phng php xc nh gi tr nguyn vt liu xut:cng ty tnh gi nguyn vt liu xut theo phng php thc t ch danh.

II.4.2.HNH THC K TON V CC CH K TON CNG TY P DNG. II.4.2.1.HNH THC K TON DOANH NGHIP P DNG. Cng ty Xy lp v thng mi Hp Lc p dng hnh thc s k ton: Chng t ghi s. Cn c trc tip ghi s k ton tng hp l chng t ghi s vic ghi s k ton tng hp bao gm:

Ghi theo trnh t, thi gian trn s ng k chng t ghi s. Ghi theo ni dung kinh t trn s ci

Chng t ghi s: do k ton lp trn c s tng chng t gc hoc bng tng hp chng t gc cng loi,c cng ni dung kinh t. c im ca hnh thc ny l mi nghip v kinh t ti chnh pht sinh phn nh chng t gc u c phn loi theo cc chng t cng ni dung,tnh cht nghip v lp chng t ghi s trc khi ghi vo s k ton tng hp.T 2 n 5 ngy, cn c vo chng t gc,k ton lp chng t ghi s sau c dng ghi vo s ci.Cc chng t gc sau khi c dng lm chng t ghi s c dng ghi vo cc s,th k ton chi tit.Cui

GVHD: Tn N Hng Dung

38

Bo co thc tp tt nghip

SVTH: Dng Th Thoan

qu i chiu khp ng s liu ghi trn s ci v bng tng hp chi tit <c lp t cc s k ton chi tit> c dng lp cc bo co ti chnh. Theo hnh thc ny, k ton s dng 2 loi s tng hp l: S ng k chng t ghi s v s ci.
S ng k chng t ghi s l s k ton tng hp dng ghi chp

cc nghip v kinh t pht sinh theo trnh t thi gian <nht k>. S ny va dng ng k cc nghip v kinh t pht sinh, qun l chng t ghi s, va kim tra, i chiu s liu vi bng cn i s pht sinh.
S ci l s k ton tng hp dng ghi cc nghip v kinh t pht

sinh theo ti khon kinh t c quy nh trong ch ti khon k ton p dng cho doanh nghip. S ci ca hnh thc k ton chng t ghi s c m ring cho tng ti khon. Mi ti khon c m mt trang hoc ty theo s lng ghi cho tng nghip v kinh t pht sinh nhiu hay t cu tng ti khon. S liu ghi trn s ci dng kim tra, i chiu vi s liu ghi trn s ng k chng t ghi s, cc s hoc th k ton chi tit dng lp bo co ti chnh. Cc s k ton chi tit c m bao gm: S ti sn c nh.
S chi tit vt t, sn phm, hng ha.

Th kho. S chi ph sn xut kinh doanh.

Th tnh gi thnh sn phm, dch v. S chi tit chi ph tr trc, chi ph phi tr. S chi tit chi ph s dng xe, my thi cng.

S chi tit chi ph sn xut chung.

GVHD: Tn N Hng Dung 39

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SVTH: Dng Th Thoan

S chi tit chi ph bn hng. S chi tit chi ph qun l doanh nghip.
S gi thnh cng trnh, hng mc cng trnh xy lp. S chi tit tin vay, tin gi. S chi tit thanh ton vi ngi bn, ngi mua, vi ngn sch nh

nc, thanh ton ni b S chi tit cc khon u t chng khon. S chi tit ngun vn kinh doanh. Mi i tng kinh t c yu cu qun l v phn tch khc nhau, do ni dung kt cu cc loi s v th k ton chi tit c quy nh mang tnh hng dn. Cn c ghi s, th k ton chi tit l chng t gc sau khi s dng lp chng t ghi s v ghi vo cc s k ton tng hp Cui thng hoc cui qu phi lp bng tng hp chi tit trn c s cc s v th k ton chi tit lm cn c i chiu vi s ci.
II.4.2.2. CH K TON CNG TY P DNG.

Cng ty Xy lp v thng mi Hp Lc l doanh nghip hot ng c trong lnh vc xy lp v thng mi nn chu s iu chnh ca lut doanh nghip. Do vy, cng tc k ton ca cng ty c thc hin theo ch k ton doanh nghip hin hnh do b ti chnh ban hnh. C th nh sau: - Nin k ton: bt u t ngy 01 thng 01 hng nm v kt thc vo ngy 31 thng 12 hng nm. - Phng php tnh thu GTGT: theo phng php khu tr. - Phng php hch ton hng tn kho: cng ty p dng theo phng php k khai thng xuyn.

GVHD: Tn N Hng Dung

40

Bo co thc tp tt nghip

SVTH: Dng Th Thoan

Phng php tnh khu hao ti sn c nh: cng ty s dng phng php khu hao ng thng.

II.4.2.3.TI KHON CNG TY S DNG

ph hp vi c im sn xut ca cng ty,k ton s dng mt s ti khon ch yu sau hch ton NVL ti cng ty: Ti khon loi 1<ti sn ngn hn>: TK: 111, 112, 113, 128, 131, 133,136,138,141,142,151,152,153, 154, 155

Ti khon loi 2<ti sn di hn>: TK: 211,212,213,214,221,222,228,241

Ti khon loi 3<n phi tr>: TK: 311,315,331,333,334,338,341 Ti khon loi 4<vn CSH>: TK: 411,412,414,415,421,441,461,466 Ti khon loi 5<doanh thu>: TK: 511,521,531,532 Ti khon loi 6<chi ph SXKD>: TK: 611,621,622,623,627,641,642,635,632,631

Ti khon loi 7<thu nhp khc>: TK 711 Ti khon loi 8<chi ph khc>: TK 811 Ti khon loi 9<xc nh KQSXKD>: TK 911 Ti khon loi 10<ti khon ngoi bng>: TK 001,002,004,008

GVHD: Tn N Hng Dung

41

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SVTH: Dng Th Thoan

CHNG III: THC TRNG CNG TC HCH TON K TON NGUYN VT LIU CNG TY XY LP V THNG MI HP LC
III.1. C IM, PHN LOI, VAI TR NVL CA CNG TY. Cng ty Xy lp v thng mi Hp Lc l nn mt doanh nghip ln H Tnh, v vy NVL ti cng ty chim t trng rt ln, m ta bit mt trong nhng iu kin thit yu tin hnh sn xut l i tng lao ng m ngnh ngh trng im ca cng ty l xy dng v vy NVL ch yu ca cng ty c th hin di dng vt ha nh: gch, ct, si, st, thp, xi mngcc loi vt liu s dng trong qu trnh thi cng,ch bin, sn xutKhc vi t liu lao ng, NVL ch tham gia vo 1 chu k sn xut nht nh v khi tham gia vo qu trnh sn xut,di tc ng ca lao ng chng b tiu hao ton b hoc thay i hnh thi vt cht ban u to ra hnh thi ca sn phm. Ti cng ty Xy lp v thng mi Hp Lc khng ch c mua m cn c bn, i vay ca cng ty khc m cn cho vay, v vy cng c dng c ti cng ty rt a dng v phong ph c v chng loi v s lng,mt khc cc kho v bn bi ct tr v bo qun NVL l rt quan trng nu khng NVL s tht thot, hng hc khng th s dng c gy lng ph tin ca. Do hot ng ti a bn kh rng, thi cng cc cng trnh khp mi ni cho nn NVL thng c mua sm ti ch phc v cho cng tc thi cng, iu ny gip cng ty gim c chi ph vn chuyn v hao ht khi vn chuyn, gim thiu hng hc trong qu trnh vn chuyn. Tuy nhin, do iu kin nh vy cng ty thiu kho bi bo qun v ct tr NVL v vy kh trnh khi nhng hng hc, mt mt.

GVHD: Tn N Hng Dung

42

Bo co thc tp tt nghip

SVTH: Dng Th Thoan

Ty theo c th ca NVL m cng ty phn loi chng ra thnh tng nhm tin cho qu trnh qun l v cng tc hch ton NVL. o NVL chnh: l nhng NVL trc tip cu thnh hnh thi cn bn ca sn phm trong qu trnh sn xut. o NVL ph: l nhng NVL tham gia vo qu trnh hon thin sn phm.
o Nhin liu: l nhng loi dng tr gip cho hot ng ca my mc

nh: xng, du, kh ga, bnh oxy

o Ph tng thay th: l chi tit ph tng ca cc loi my mc thit b

m cng ty s dng thay th nh: ph tng thay th cho cc loi my cu, my i, my trn b tng, my nghinv ph tng thay th cho cc loi xe
o Thit b xy dng c bn: l nhng ha cht chuyn dng dng trong

thi cng v xy dng cc cng trnh kin c.

o Cc loi vt liu khc: l cc thit b c chng ca my mc thi cng

dng trong qu trn sa cha, thay th khng c trong nc hoc khng ph bin trn th trng kh c th mua c phi t nh cung cp. III.2. QUN L NVL TI CNG TY Nhn thy tm quan trng ca NVL i vi qu trnh sn xut v kinh doanh nn cng ty rt ch trng n cng tc bo qun v ct tr NVL. Ti cc kho ca cng ty lun c y cc trang thit b phc v cng tc cng tc qun l v bo v NVL v cc th tc xut, nhpcng c qun l cht ch v lin hon. Do iu kin thi cng cc cng trnh xa nn cng ty thng thu cc kho bi ti ni cng ty xy dng v ti cng ty cng tin hnh c ngi trng

GVHD: Tn N Hng Dung

43

Bo co thc tp tt nghip

SVTH: Dng Th Thoan

coi v qun l chng, c bo v thng trc canh gi, trng coi, c ngi chu trch nhim nhp, xut NVL. Ti y, mi th tc tin hnh nhp v xut kho cng c thc hin y nh ti kho ca cng ty, th kho ti y cng thc hin ghi th kho,s s d, bng tng hp nhp-xut-tn v hng tun s c chuyn ln phng vt t ti cng ty.K ton v cc phng c lin quan theo di NVL chi tit thng qua phng vt t. III.3.TNH GI NGUYN VT LIU TI CNG TY Ti cng ty Xy lp v thng mi Hp Lc NVL c tnh theo phng php gi thc t ch danh. Theo phng php ny gi tr NVL xut kho ng theo gi NVL nhp kho ca chng, v vy k ton phi lun theo di cht ch gi ca tng l hng tnh gi vn hng xut hoc bn v gi tr vt t xut dng. V d: theo ha n GTGT ca cng ty ngy 02 thng 01 nm 2010 cng ty Xy lp v thng mi Hp Lc mua ca mt cng ty kinh doanh v xy dng 204,1 tn cc vn thp 400 x 170 x 15,5 vi n gi 4.523.809,52 / tn. - Gi cha thu: 923.309.523 - Tin thu GTGT 5%: 46.165.477 - Tng cng tin thanh ton: 969.475.000 Vy gi nhp kho v xut kho ca l hng cc vn thp ngy 02/01/2010 l : 969.745.000. i vi NVL t gia cng ch bin th gi nhp kho v xut kho c tnh nh sau: Gi thc t = gi xut vt liu em i gia cng + chi ph gia cng ch bin + chi ph vn chuyn bc d
GVHD: Tn N Hng Dung 44

Bo co thc tp tt nghip

SVTH: Dng Th Thoan

V d: ngy 06/01/2010 cng ty nhp kho 1000 cc b tng c sn vy gi nhp kho v xut kho ca 1000 cc b tng ny c tnh nh sau: Khi lng st: 30 tn x n gi 4.825.000 /tn = 144.750.000 Xi mng 50 tn x n gi 675.000 /tn = 33.750.000 : 36.325.000 Ct: 45.480.000 Nhn cng: 200 cng x 80.000 = 16.000.000 in nc: 3.000.000 Chi ph vn chuyn bc d: 6.000.000 Tng gi nhp kho ca 1000 cc b tng: 410.055.000 III.4.HCH TON NVL TI CNG TY XY LP V THNG MI HP LC
III.4.1.CHNG T V TH TC NHP KHO

Mua NVL nhp kho: quy trnh lun chuyn phiu nhp kho: phng k ton th trng c nhim v ln k hoch sn xut, xc nh mc tiu hao NVL v nh mc d tr NVL. Cn c vo k hoch sn xut, phng thit b vt t c cn b vt t i thu mua NVL . Khi NVL v n cng ty, th kho cng hi ng kim nhp ca cng ty tin hnh kim tra v cht lng vt liu, s lng, quy cch, n gi vt liu, ngun mua v tin thc hin hp ng ri lp bin bn kim nghim. Sau , phng thit b vt t lp phiu nhp kho, cn b ph trch cung ng vt t k vo phiu nhp kho, chuyn cho th kho nhp NVL, ghi th kho ri chuyn ln kho cho k ton vt t ghi s v bo qun. Mi phiu lp kho c lp thnh 3 lin: - 1 lin c lu tp h s chng t gc phng thit b vt t
GVHD: Tn N Hng Dung 45

Bo co thc tp tt nghip

SVTH: Dng Th Thoan

- 1 lin chuyn cho k ton NVL hch ton - 1 lin c dng thanh ton Phiu nhp kho ti phng vt t c lp thnh 3 lin: - lin 1 lu ti phng vt t - lin 2 giao cho th kho vo th kho - lin 3 giao cho k ton nh k th kho s chuyn phiu nhp kho(lin 2) cho k ton vt t,phiu nhp kho ghi y cc thng tin theo quy nh.Cn c vo phiu nhp kho k ton c th bit c tnh hnh NVL hin c v cc thng tin nh s lng,chng loi,gi thnh,ngy thng nhp kho, V d: ngy 16 thng 01 nm 2010, cng ty mua NVL ca cng ty cung ng vt liu Vit Hi. Cn c theo ha n ca cng ty Vit Hi, phng vt t ca cng ty lp phiu nhp kho, kim tra hng ha trc khi nhp vo kho nh chng loi, mu m, s lng, cht lng ng theo tha thun theo ha n GTGT Ha n(GTGT) Lin 2 giao khch hng Ngy 16 thng 01 nm 2010 n v bn hng: Cng ty TNHH TM & DV Vit Hi a ch : Tn Trung- Thch Trung- H Tnh S ti khon: in thoi: MST: H tn ngi mua hng: Li Vn Minh Tn n v: Cng ty Xy lp v thng mi Hp Lc a ch: Th trn Thch H-huyn Thch H-tnh H Tnh
GVHD: Tn N Hng Dung 46

Mu s:01 GTKT 3LL

Bo co thc tp tt nghip

SVTH: Dng Th Thoan

S ti khon : Hnh thc thanh ton: Tin mt STT Tn hng ha dch v V S n gi Thnh tin tnh lng C 1 2 Chic 500 185.000

A B 3 1 Gin gio 92.500.000 Cng tin hng: 92.500.000 Thu sut GTGT : 5% Tin thu GTGT : 4.625.000 Tng tin thanh ton: 97.125.000 S tin vit bng ch:chn mi by triu mt trm hai mi lm nghn ng chn. Ngi mua hng (k,ghi r h tn) Li Vn Minh Ngi bn hng (k,ghi r h tn) Hong Thanh Huy Th trng n v (k,ng du,ghi r h tn) Nguyn Anh T

n v: Cng ty Xy lp v thng mi Hp Lc a ch: Th trn Thch H-huyn Thch H-tnh H Tnh

PHIU NHP KHO Ngy 16 thng 01 nm 2010 H v tn ngi giao hng: Hong Thanh Huy Theo ha n GTGT s 186 ngy 16 thng 01 nm 2010 Nhp ti kho: H Tnh
GVHD: Tn N Hng Dung 47

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SVTH: Dng Th Thoan

ST T

Tn

nhn M s vt C

n v tnh

S lng Theo CT Thc nhp 2 500

n gi

Thnh tin

hiu,quy cch,phm cht t,hng ha B Gin gio Cng tin

A 1

D Chic

1 500

3 4 180.00 90.000.000 0 90.000.000 4.500.000 94.500.000

hng Thu GTGT Tng cng

Th trng V KT trng Ngi giao hng Th kho Ph trch cung tiu v Trn M.Hng Hong T.Lanh Hong T.Huy L Th Vui Nguyn C.Sn

III.4.2. CHNG T V TH TC XUT KHO

Quy trnh lun chuyn phiu xut kho l:khi c nhu cu s dng NVL, cc x nghip lp phiu yu cu xin lnh vt t gi ln phng k hoch th trng. Phng k hoch th trng xem xt k hoch sn xut v nh mc tiu hao NVL ca mi loi sn phm duyt phiu yu cu xin lnh vt t. Nu vt liu c gi tr ln th phi qua ban gim c cng ty xt duyt. Nu l vt liu xut theo nh k th khng phi qua kim duyt ca lnh o cng ty. Sau , phng thit b vt t s lp phiu xut kho chuyn cho th

GVHD: Tn N Hng Dung

48

Bo co thc tp tt nghip

SVTH: Dng Th Thoan

kho. Th kho xut NVL , ghi th kho, k phiu xut kho, chuyn cho k ton NVL ghi s, bo qun v lu tr. Mi phiu xut kho c lp thnh 3 lin: - Mt lin lu phng sn xut - Mt lin giao cho ngi lnh NVL mang xung kho lnh NVL
-

Mt lin giao cho k ton NVL hch ton

V d: ngy 26 thng 01 nm 2010 cng ty tin hnh xut NVL cho cng trnh thi cng nng cp tnh l 9 on cu H :

n v : Cng ty Xy lp v thng mi Hp Lc a ch : Kho th trn Cy PHIU XUT KHO Ngy 26 thng 01 nm 2010
GVHD: Tn N Hng Dung 49

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SVTH: Dng Th Thoan

H v tn ngi nhn hng: V Vn Lm L do xut kho : Phc v thi cng Nh lm vic trung tm st st Tnh H Tnh Xut ti kho : th trn Cy ST T Tn nhn M s vt C D Tn kg n v tnh Theo CT 1 5 8000 Thc nhp 2 3 5 1150000 8000 16500 4 5750000 132000000 137750000 S lng n gi Thnh tin

hiu,quy cch,phm cht t,hng ha B Xi mng Thp Tng cng

A 1 2

Th trng V

KT trng

Ngi nhn hng

Th kho

Ph trch cung tiu v

Trn M.Hng Hong T.Lanh V Vn Lm

L T.Vui

Nguyn C.Sn

V d: Ngy 28 thng 01 nm 2010 do cng trnh ang thi cng ti Tp H Tnh thiu NVL thi cng, cng ty iu chuyn NVL t kho ti TT Cy do vy cng ty s dng phiu xut kho kim vn chuyn ni b. n v : Cng ty Xy lp v thng mi Hp Lc a ch : Kho TT Cy PHIU XUT KHO (Kim vn chuyn ni b)
GVHD: Tn N Hng Dung 50

Bo co thc tp tt nghip

SVTH: Dng Th Thoan

Ngy 26 thng 01 nm 2010 Lin 2 : Dng vn chuyn H v tn ngi vn chuyn: H Ch Hiu Phng thc vn chuyn: t Xut ti kho : TT Cy Nhp kho ti: Tp H Tnh ST T Tn nhn M s vt kg kg n v tnh Thc xut 7000 200 Thc nhp 7000 16500 200 15200 115500000 3040000 118540000 Th kho nhp k S lng n gi Thnh tin hiu,quy cch,phm cht 1 2 t,hng ha Thp Que hn Tng cng Hp ng s: 21

Ngi lp phiu k

Th kho xut k

Ngi vn chuyn k

III.4.3.HCH TON CHI TIT NVL

III.4.3.1.HCH TON CHI TIT NVL

Cng ty s dng phng php th song song hch ton chi tit NVL theo vic hch ton chi tit nhp, xut, tn kho NVL c theo di c phng k ton v kho Ti kho: Th kho s dng th kho ghi chp, phn nh tnh hnh nhp, xut, tn ca tng th vt liu theo ch tiu s lng. S liu ly t cc chng t nhp, xut hng ngy. Mi chng t c ghi trn mt dng v c th kho sp

GVHD: Tn N Hng Dung

51

Bo co thc tp tt nghip

SVTH: Dng Th Thoan

xp theo tng loi tin cho vic s dng th kho trong cng tc kim tra,i chiu s liu v phc v cho yu cu qun l. Hng ngy, khi nhn cc chng t k ton v nhp, xut, tn kho vt liu, th kho kim tra tnh hp php, hp l ca chng t ri tin hnh ghi s lng thc nhp, thc xut vo cc th kho. Sau khi s dng cc chng t ghi vo th kho, th kho sp xp li chng t, chuyn chng t cho phng k ton. Ti phng k ton: Hng tun, th kho lp phiu giao nhn chng t nhp, xut v chuyn cc chng t nhp, xut cho k ton NVL , th kho v k ton NVL cng k vo phiu giao nhn ny. Khi nhn c cc chng t nhp, xut, sau khi kim tra tnh hp l, hp php ca chng t, k ton NVL ghi s chi tit NVL. S chi tit NVL theo di NVL c v s lng v gi tr. Cui k, k ton NVL i chiu s liu trn s k ton chi tit NVL vi th kho, t ly s liu lp bng tng hp nhp, xut, tn kho. C th khi qut quy trnh hch ton chi tit NVL theo phng php th song song ti cng ty nh sau:

Hng ngy cn c vo cc chng t vt t k ton ghi vo chng t ghi s. n v: Cng ty Xy lp v thng mi Hp Lc a ch : Kho ti TT Cy TH KHO Ngy lp th : 01/02/2010 T s : 01
GVHD: Tn N Hng Dung 52

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SVTH: Dng Th Thoan

Tn nhn hiu quy cch vt t: xi mng n v tnh : kg STT Chng t SH NT A B C 1 2 3 4 5 6 7 8 2 4 7 8 10 13 19 22 01/01 02/01 05/01 08/01 12/01 16/01 22/01 23/01 Din gii D Tn u k Xut c cc b tng Mua nhp kho Xut thi cng Xut thi cng Xut thi cng Xut c rm cu Mua nhp kho Xut kho thi cng Cng Tn cui k S lng Nhp Xut 1 2 50.000 150.000 20.000 30.000 50.000 80.000 100.000 250.000 62.000 292.000

Tn 3 100.000 50.000 200.000 180.000 150.000 100.000 20.000 120.000 58.000 58.000

Cng ty Xy lp v thng mi Hp Lc BNG TNG HP NHP XUT TN Thng 01 nm 2010 TK : 152 Kho : TT Cy
S T T 1 Din gii 2 V tn h 3 4 5 6 7 8 9 10 11 53 Tn u k sl Tin Nhp sl Xut sl Tin Tn cui k sl Tin

Tin

GVHD: Tn N Hng Dung

Bo co thc tp tt nghip

SVTH: Dng Th Thoan

Nhi n liu M L4 Du dieze

1 2

kg lt

30 600

750000 180000

76 1000.

1900000 3000000 .

45 800

1125000 2400000

61 800 .

1525000 2400000

l Nht lt ... Thp Thp kg Thp kg

120

5160000

2000

8600000

150

6450000

170

7310000

II 1 2

9500 52250000 5000 16500000

1500 0 8000

8250000 0 2640000 0

120 00 700 0

6600000 0 2310000 0

125 00 600 0

6875000 0 1980000 0

III Xi mn g 1 T n 100 32500000 250 8125000 0 292 9490000 0 58 1885000 0

III.5. HCH TON TNG HP NVL

III.5.1. TI KHON S DNG HCH TON Vi TK 152 - Nguyn vt liu c chi tit

+ 1521 Nguyn liu, vt liu chnh . + 1522 Vt liu ph. + 1523 Nhin liu. + 1524 Ph tng thay th. + 1526 Thit b XDCB. + 1528 Vt liu khc

Bn n :
54

GVHD: Tn N Hng Dung

Bo co thc tp tt nghip

SVTH: Dng Th Thoan

+ Gi tr thc t NVL nhp kho do mua ngoi, t ch, thu ngoi gia cng, huc nhp t cc ngun khc. + Tr gi NVL tha pht hin khi kim k

Bn c :

+ Gi thc t NVL xut kho sn xut, bn, gia cng ch bin. + Tr gi NVL c gim gi huc tr li ngi bn + Tr gi NVL pht hin thiu ht khi kim k Vi TK 151 Hng mua ang i ng

Bn n : Bn c :

+ Gi tr hng ho, vt t ang i ng

+ Gi tr hng ho , vt t nhp kho hay chun giao cho cc i tng s dng nh hay khch hng, hay cc cng trng. Ngoi ra k ton cn s dng cc ti khon c lin quan nh sau: - TK 111 : tin mt - TK 112 : tin gi ngn hng - TK 133 : Thu GTGT c khu tr - TK 333 : Thu v cc khon phI np cho nh nc - TK 331 : phi tr ngi bn - TK 621 : Chi ph NVL trc tip - TK 627 : Chi ph sn xut chung - TK 642 : Chi ph qun l doanh nghip
III.5.2. K TON TNG HP NHP KHO NVL

Trong vic nhp kho NVL doanh nghip s dng 2 loi chng t bt buc Ho n gi tr gia tng v phiu nhp kho. Ho n GTGT do bn bn gi cho cng ty, phiu nhp kho do k ton vt t ca Cng ty lp. Ngoi ra
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SVTH: Dng Th Thoan

trong trng hp c bit Cng ty cn phi lp cc chng t nh bin bn kim nghim vt t, bin bn x l vt t thiu. + Cn c vo ho n, phiu nhp, chng t c lin quan k ton ghi khi hng mua v cng ho n: N TK 152 : Gi tr NVL nhp kho N TK 133 : Thu GTGT c khu tr C TK 331 : Cha thanh ton vi ngi bn C TK 111, 112, 311 : Thanh ton vi ngi bn + Khi hng mua ang i ng : K ton ch nhn ho n m cha nhn c phiu nhp kho th lu ho n vo h s hng ho ang i ng, nu trong thng hng v th ghi nh trn nu cui thng hng cha v th cn c vo ho n v cc chng t c lin quan k ton ghi : N TK 151 : Hng mua ang i ng N TK 133 : Thu GTGT c khu tr C TK 331: Cha thanh ton vi ngi bn C TK 111, 112 , 311 thanh ton vi ngi bn + Khi hng v k ton ghi theo phiu nhp kho N TK 152 : Nguyn liu nhp kho C TK : 151 + Trng hp hng v cha c ho n N TK 152 : Gi tr NVL nhp kho C TK 331 Cha thanh ton vi ngui bn + Khi c ho n k ton ghi N TK 331 : Tng gi thanh ton vi ngi bn C TK 111, 112 : Tng gi thanh ton

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V d : : Ngy 02 thng 01 nm 2010 Cng ty Xy lp v thng mi Hp Lc mua ca Cng ty xy dng v kinh doanh vt t Hong Long 1 tn cc vn thp 400x170x15,5 vi n gi 4523809,52/tn Gi cha c thu : 923309523 Tin thu GTGT 5% : 46165477 Tng cng tin thanh ton l : 969475000 Theo v d trn khi c ho n v hng nhp kho k ton ghi : N TK 152 : 923309523 N TK 133 : 46165477 C TK 111 : 969475000 Nu nh cha c ho n m hng nhp kho k ton ghi : N TK 152 : 923309523 N TK 133 : 46165477 C TK 331 : 969475000 Nu nh c ho n m hng cha v kho k ton ghi : N TK 151: 923309523 N TK 133: 46165477 C TK 111 : 969475000 Khi hng nhp kho k ton ghi : N TK 152 : 923309523 C TK 151 : 923309523 Cui qu k ton lp chng t ghi s nh sau : CHNG T GHI S Ngy 30 thng 03 nm 2010
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SVTH: Dng Th Thoan

S CTGS :05 Trch yu Nguyn vt liu chnh Thu GTGT Phi tr ngi bn Cng Km theo cc chng t gc Ngi lp k
III.5.3.K TON TNG HP XUT NVL

Ti khon N C 152 133 111

S tin N C 923.309.523 46.165.477 969.475.000 969.475.00 969.475.000

0 ngy 30 thng 03 nm 2010 K ton trng k

NVL ti Cng ty xy dng xut kho sn xut, thi cng , bn , cho vay, tr li . Khi nhn c giy t hp l th kho lm th tc xut kho NVL theo yu cu, ri chuyn cc chng t v cho k ton vt t, k ton vt t phn loi theo tng i tng cui qu nh khon v lp chng t ghi s. Khi xut kho NVL xn sut k ton ghi : N TK 621 : gi thc t C TK 152 : Gi thc t NVL xut kho Khi xut kho NVL phc v cho b phn sn xut k ton ghi : N TK 627 : Gi thc t NVL dng cho thi cng C TK 152 : Gi thc t NVL xut kho Khi xut kho NVL dng cho b phn bn hng k ton ghi: N TK 642 : Gi thc t C TK 152 : Gi thc t NVL xut kho
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SVTH: Dng Th Thoan

Khi xut kho NVL dng cho sn xut cc sn phm trc khi a vo s dng k ton phi tp hp chi ph: N TK 154: Gi thc t NVL xut kho C TK 152 : Gi thc t NVL xut kho Tp hp chi ph pht sinh trong qu trnh gia cng, hoc t ch NVL k ton ghi : N TK 154 N TK 133 :Nu c C TK 334, 338 : chi ph nhn vin C TK 331 : Tin thu gia cng Khi xut kho NVL bn th cn c vo gi thc t k ton ghi : N TK 632 : Gi vn hng bn C TK 152 : Gi thc t NVL xut kho Tin thu c t vic bn NVL k ton ghi : N TK 111,112,131 : S tin thc thu N TK 721 : Thu nhp bt thng C TK 333 : Thu GTGT phi np Khi NVL xut kho tra li ngi bn do cht lng km th cn c vo ho n,k ton ghi : N TK 111, 112, 331 C TK 152 : Gi thc t mua C TK 133 : Thu GTGT c khu tr V d : Khi xut kho NVL theo phiu xut kho ca Cng ty Ngy 06 /01 / 2010 ti kho i T xut 100 cc vn thp loi 400x170x15,5 theo n gi l 4121417/cc Nu xut kho thi cng cng trnh
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SVTH: Dng Th Thoan

N TK 621 : 412141700 C Tk 152 : 412141700 Nu xut kho dng cho b phn sn xut N TK 627 : 412141700 C TK 152 : 412141700 Nu xut kho dng cho qun l doanh nghip Qun l doanh nghip N TK 642 : 412141700 C TK 152 : 412141700 Nu xut kho NVL bn NV 1 N TK 632 : 412141700 C TK : 152 :412141700 NV 2 N TK 111: s tin thc thu C TK 721 : Thu nhp bt thng C TK 333: Thu GTGT phi np Nu xut kho NVL tr li N TK 111 : 432748785 C TK 152 : 412141700 C TK 133 : 20607085 Mu chng t ghi s nghip v xut NVL dng cho tho cng cng trnh CHNG T GHI S Ngy 30 thng 03 nm 2010 S CTGS : 12
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SVTH: Dng Th Thoan

Trch yu Chi ph nvl trc tip Nguyn vt chnh Cng

Ti khon N C 621 152

S tin N 412.141.70 0

412.141.700 412.141.70 0 412.141.700

III.5.4. K TON NVL THA, THIU KHI KIM K TI CNG TY

nh k mt nm mt ln Cng ty t chc kim k kho kim tra tnh hnh tn kho NVL kp thi pht hin v x l nhng chnh lch ti ti kho, trn s sch v trn thc t. Khi c lnh kim k ca cp trn th phng vt t ca Cng ty cng phng k huch thnh lp ban kim k gm 01 trng ban v cc u vin v lm vic theo chun mc k ton hin hnh khi pht hin cc trng hp tha v thiu trong kim k. Kim k khi pht hin thy thiu NVL th cn c vo bin bn kim k v bin bn s l k ton ghi : N TK 138 : Ch s l N TK 111, 138 , 334 : Yu cu bi thng C TK 642 :Thiu trong nh mc C TK 152 : Gi thc t ca NVL thiu Kim k khi pht hin tha NVL so vi s sch nu la tha ca Cng ty th k ton ghi : N TK 152 : Gi thc t NVL tha C TK 721 : Thu nhp bt thng Nu pht hin tha ca Cng tu khc thi k ton ghi :
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N TK 152 : Gi thc theo ho n C TK 338 : Phi tr khc

S NG K CHNG T GHI S (trch) Nm 2010 VT: ng Chng t ghi s SH NT 1 2 .. .. 2 30/06 .. 5 .. 30/06 S tin 3 . 46.564.00 0 . 27.652.00 0 . Chng t ghi s SH NT 1 2 .. .. S tin 3

..

..

.. .. Cng Ngy 30 thng 06 nm 2010 Ngi lp k Mu s ci ti khon 152

..

..

K ton trng k

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SVTH: Dng Th Thoan

S CI Nm 2010 Tn ti khon : Nguyn Vt Liu S hiu : TK 152 Ngy thng ghi s Chng ghi s SH NT S d u k S pht sinh .. 30/06 .. 30/06 . .. 11 .. 16 .. . 30/06 . 30/06 trong thng 6 .. Xut kho NVL .. Xut kho NVL Cng pht sinh trong thng S d cui thng Cng ly k t u k Ngy 30 thng 06 nm 2010 Ngi ghi s k K ton trng k 627 642 t Din gii Ti kho n i ng N C S tin

21.672.500 . 12.513.900

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SVTH: Dng Th Thoan

CHNG IV: MT S NHN XT KIN NGH V CNG TC HCH TON K TON NVL TI CNG TY XY LP V THNG MI HP LC
IV.1. NHN XT CHUNG B my k ton ca cng ty c t chc theo m hnh phn tn. Phng k ton thc hin ton b cng tc k ton t thu nhn, ghi s, x l thng tin trn h thng bo co phn tch v bo co tng hp ca cng ty, ti cc nh my v trung tm trc thuc cng ty khng m s sch v khng hnh thnh b my k ton ring m ch c nhng nhn vin tp hp s liu ban u gi ln phng k ton ti chnh - thng k. M hnh k ton tp trung ny ph hp vi c ch qun l ca cng ty v n khng to ra s phn tn quyn lc trong sn xut kinh doanh cng nh trong hot ng ti chnh to ra mt b my qun l gn nh v thng nht. Mt khc, do s lng sn phm sn xut ra rt a dng, phong ph, khi lng cng vic hch ton ln nn lao ng k ton c phn cng theo cc phn hnh k ton. Vic phn cng lao ng k ton nh vy cng rt ph hp, to iu kin cho k ton vin chuyn mn ho trong cng vic, tch lu kinh nghim, gii quyt cc cng vic thuc phn hnh ca mnh mt cch nhanh chng. Hn na, gia cc k ton vin lun c quan h tc nghip trong cng vic nn vic cung cp, trao i thng tin gia cc phn hnh rt nhanh chng, kp thi to iu kin cung cp s liu, cc bo co cho ban lnh o cng ty khi cn thit. C th ni, m hnh k ton m cng ty ang p dng pht huy vai tr ca n, gp phn quan trng vo vic phn cng lao ng mt cch hp l, cung cp thng tin chnh xc, nhanh chng, h tr c lc cho ban lnh o cng ty trong vic qun l, iu hnh hot ng sn xut kinh doanh.
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SVTH: Dng Th Thoan

IV.1.1. U IM

Cng ty Xy lp v thng mi Hp Lc trong thi gian qua c nhiu bin php nhm hon thin, i mi trong cng tc t chc hch ton k ton ti n v mnh. V vy, cng tc t chc hch ton k ton ti Cng ty t c nhng thnh tu, gp phn quan trng vo qu trnh pht trin ca Cng ty trong thi k mi.

V h thng chng t v lun chuyn chng t: Cng ty s dng y cc chng t bt buc theo quy nh v thc hin nghim tc cc bc trong quy trnh lun chuyn chng t, to iu kin cho cng tc hch ton ban u c chnh xc v cng tc hch ton sau ny thun li hn. Vic t chc, bo qun, lu tr chng t khoa hc, y , d kim tra, kim sot, to iu kin cung cp thng tin kp thi, chnh xc khi cn n.

V h thng ti khon: Cng ty xy dng h thng ti khon kh chi tit, c th, ph hp vi c im ca tng i tng hch ton ca cng ty, to iu kin va theo di tng hp, va theo di chi tit cc i tng hch ton mt cch chnh xc.

V vic vn dng hnh thc s CTGS: Hin nay, Cng ty ang p dng ghi s theo hnh thc chng t ghi s. Hnh thc ghi s ny hon ton ph hp vi c im sn xut kinh doanh v quy m ca Cng ty. N gip gim bt cng vic ghi chp, thun li cho vic lm bo

co ti chnh v rt ngn thi gian quyt ton. Bn cnh h thng s tng hp theo quy nh ca B ti chnh, Cng ty cn m h thng s chi tit theo di chi tit, lp cc bng biu theo yu cu qun l, gip k ton d theo di, tm v cung cp thng tin mt cch kp thi.
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SVTH: Dng Th Thoan

V vic lp v thi gian lp cc bo co ti chnh: Cng ty thc hin theo ng ch quy nh ( thng l 06 thng mt ln ). Cc bo co ti chnh c np cho c quan thu, ngn hng. Ngoi cc bo co ti chnh, Cng ty cn lp cc bo co qun tr theo yu cu qun l gip ban Gim c Cng ty c th a ra nhng quyt nh kp thi, chnh xc.

V cng tc t chc cc phn hnh k ton: Cng ty t chc cng tc k ton theo cc phn hnh l ph hp vi quy m, c im sn xut kinh doanh v phng thc qun l ca Cng ty. Vic p dng hch ton chi tit hng tn kho theo phng php th song song gip cho vic ghi chp n gin, d i chiu, kim tra gia k ton v th kho, pht hin sai st sm, ng thi cung cp thng tin v nhp, xut, tn kho ca tng m vt t kp thi, chnh xc. Hn na, vic t chc nhn vin k ton theo cc phn hnh gip cho k ton c th chuyn su v cng vic ca mnh. i ng k ton u c trnh i hc tr ln v l nhng ngi nhit tnh vi cng vic.

V p dng phn mm k ton: Hin nay, cng ty ang p dng k ton my cho tt c cc phn hnh k ton, v vy gim nh cng vic ghi chp.

V vic hch ton cc phn hnh k ton ch yu: hin nay, cng ty ang p dng tnh gi NVL xut kho theo gi thc t ch danh. Tuy nhin, vi s lng NVL a dng, s ln nhp xut nhiu th vic tnh gi theo phng php ny l cha hp l v khng phn nh chnh xc tnh hnh sn xut kinh doanh ca Cng ty, nht l khi gi NVL trn th trng lun c nhng bin ng.

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66

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SVTH: Dng Th Thoan

IV.1.2. CC TN TI

Trong nhng nm qua, mc d p dng nhiu bin php nhm hon thin v nng cao hiu qu cng tc k ton tuy nhin khng phi cng tc t chc hch ton k ton ti Cng ty khng c nhng im hn ch.

V phn cng lao ng k ton: Hin nay, do s lng nhn vin k ton cn t nn mt nhn vin k ton thng m nhn hai hoc ba phn hnh. Hn na, trong qu trnh cng tc v mt l do no nhn vin phi ngh lm mt thi gian, ngi thay th s phi tm hiu t u v phn hnh . iu c th lm cho p lc cng vic

dn ln nhng ngi cn li. Vic lun chuyn cng vic sang v tr khc i khi gy kh khn cho c ngi n v ngi i v cha chun b k v vic bn giao cng vic nn khng th khng c sai st.

V vic lun chuyn chng t: Vic lun chuyn chng t ca Cng ty c p dng theo ng quy nh. Tuy nhin, do Cng ty hot ng trn a bn cch xa nhau m cng tc k ton li tp trung mt ni nn vic kim tra l rt kh khn, thng tin c cp nht hng ngy l cha y , v vy vic lun chuyn chng t cn chm tr. Nhiu khi chng t cc x nghip c lun chuyn dn dp vo cui nin hoc cui qu, mt cch khng hp l .

IV.2. MT S KIN NGH HON THIN CNG TC HCH TON K TON NVL
IV.2.1. NHN XT V CNG TC QUN L V K TON NVL

Do Cng ty thi cng cc cng trnh xa v vy kho bi ct tr v bo qun VNL thng khng bo m yu cu, v vy rt kh qun l v bo v NVL. - Cng ty thc hin lp s danh im vt t trong cng tc qun l NVL
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SVTH: Dng Th Thoan

IV.2.2. MT S KIN NGH Trong sn xut kinh doanh, mt doanh nghip mun mang li hiu qu ti a th cn phi gim chi ph t khu bt u cho n khu kt thc chu k sn xut kinh doanh. i vi cng ty hot ng trong lnh vc xy dng cng vy, cn phi gim chi ph ngay t khi bt u thi cng cho n khi cng trnh hon thnh bn giao, nhng cng trnh vn m bo cht lng, k thut. Trong chi ph NVL l mt trong ba yu t c bn cu thnh nn gi sn phm. thc hin c iu ny cn phi tin hnh ng b tt c cc khu t thu mua, d tr, bo qun, v a vo sn xut. Hin nay hng ha trn th trng rt phong ph v a dng, nh cung cp nhiu, cnh tranh bnh ng, v th cng ty cn la chn nh cung cp no m bo cht lng, gi c, gim chi ph vn chuyn, cng nh ph hp vi iu kin thanh ton ca cng ty. Khi d tr NVL khng nn d tr qu nhiu, phi tnh ton thi gian d tr cho ph hp, trnh trng hp ng vn ca cng ty nhng vn m bo tin thi cng cng trnh. phc v nhu cu qun l v kim sot chi ph c cht ch, cng nh do c im sn xut nn NVL ca cng ty c nhiu chng loi, khi lng nghip v k ton ln, phc tp. Chnh v vy m doanh nghip cn ghi chp cc S Danh im Vt T. V vn s sch ghi s, i vi mt cng ty c nhiu nghip v pht sinh nh cng ty Xy lp v thng mi Hp Lc, theo em tin cho vic vo s v gim khi lng chng t ghi s, cng ty nn s dng loi bng sau Bng k ghi N (C) ti khon ... . Cn c vo bng ny k ton c th xy dng k hoch nhp xut NVL hp l. Mu Bng k nh sau:
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SVTH: Dng Th Thoan

n v: a ch: BNG K GHI N (C) TI KHON Thng: Chng t S Ngy S tin Ghi N (C) cc ti khon TK TK TK TK TK TK

K ton trng

Ngi lp

Sau cn c bng k, k ton lp chng t ghi s. S dng cc bin php nh ch thng pht khuyn khch, to iu kin tt cho cn b cng nhn vin nng cao trch nhim i vi nhim v c giao gip cho cng nhn vin pht huy ht nng lc vi cng vic. Sau hn 5 nm i vo hot ng v pht trin, Cng ty Xy lp v thng mi Hp Lc ang tng bc ln mnh v khng nh u th ca mnh trong lnh vc xy dng, thi cng cc hng mc cng trnh. Nhng kt qu t c trong 5 nm qua chng t hng i m Cng ty v ang la chn l hon ton ng n.

GVHD: Tn N Hng Dung

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SVTH: Dng Th Thoan

Trong thi gian ti Cng ty s ch trng hn na vo trang b thit b, my mc phc v cho qu trnh sn xut kinh doanh v nng cao cht lng sn phm Cng ty tr thnh mt doanh nghip hng u hot ng trong lnh vc sn xut v kinh doanh xy lp. t c nhng thnh tu , Cng ty thc hin nhiu ci cch trong t chc b my qun l v b my k ton. B my k ton ca Cng ty trong 5 nm qua gp phn tch cc vo qu trnh hot ng sn xut kinh doanh ca Cng ty. C th ni, t chc b my k ton hin nay gip cho hot ng ti chnh ca Cng ty r rng, minh bch, phn nh mt cch chnh xc v kp thi tnh hnh hot ng ca Cng ty, cung cp thng tin ng tin cy cho ban lnh o Cng ty t gip cho ban lnh o Cng ty c nhng quyt nh kp thi trong t chc sn xut v kinh doanh. Trong thi gian thc tp ti Cng ty Xy lp v thng mi Hp Lc, em i su tm hiu cng tc hch ton k ton NVL . t thc tp gip em nhn thc r rng hn v cng tc hch ton NVL ti Cng ty. Tuy nhin, do thi gian thc tp cha lu v kin thc cn hn ch nn d c nhiu c gng chuyn thc tp ca em vn cn nhiu thiu st, em rt mong nhn c s gp ca c gio v cc anh, ch phng ti chnh k ton Cng ty Xy lp v thng mi Hp Lc chuyn ca em c hon thin hn. Em xin chn thnh cm n s gip , ch bo tn tnh ca c gio Trn N Hng Dung v cc anh, ch phng ti chnh k ton ca Cng ty gip em hon thnh chuyn ny. Em xin chn thnh cm n!

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